id	sid	tid	token	lemma	pos
ajfa-14839	1	1	microsoft	microsoft	PROPN
ajfa-14839	1	2	word	word	NOUN
ajfa-14839	1	3	14630	14630	NUM
ajfa-14839	1	4	-	-	SYM
ajfa-14839	1	5	52976	52976	NUM
ajfa-14839	1	6	-	-	PUNCT
ajfa-14839	1	7	1	1	NUM
ajfa-14839	1	8	-	-	PUNCT
ajfa-14839	1	9	sm	sm	NOUN
ajfa-14839	1	10	-	-	PUNCT
ajfa-14839	1	11	writer2	writer2	VERB
ajfa-14839	1	12	-	-	ADJ
ajfa-14839	1	13	new	new	ADJ
ajfa-14839	1	14	asian	asian	ADJ
ajfa-14839	1	15	journal	journal	NOUN
ajfa-14839	1	16	of	of	ADP
ajfa-14839	1	17	finance	finance	PROPN
ajfa-14839	1	18	&	&	CCONJ
ajfa-14839	1	19	accounting	accounting	PROPN
ajfa-14839	1	20	issn	issn	PROPN
ajfa-14839	1	21	1946	1946	NUM
ajfa-14839	1	22	-	-	PUNCT
ajfa-14839	1	23	052x	052x	PROPN
ajfa-14839	1	24	2019	2019	NUM
ajfa-14839	1	25	,	,	PUNCT
ajfa-14839	1	26	vol	vol	NOUN
ajfa-14839	1	27	.	.	PROPN
ajfa-14839	1	28	11	11	NUM
ajfa-14839	1	29	,	,	PUNCT
ajfa-14839	1	30	no	no	INTJ
ajfa-14839	1	31	.	.	NOUN
ajfa-14839	1	32	1	1	NUM
ajfa-14839	1	33	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	1	34	220	220	NUM
ajfa-14839	1	35	how	how	SCONJ
ajfa-14839	1	36	do	do	AUX
ajfa-14839	1	37	indian	indian	ADJ
ajfa-14839	1	38	firms	firm	NOUN
ajfa-14839	1	39	cope	cope	VERB
ajfa-14839	1	40	with	with	ADP
ajfa-14839	1	41	a	a	DET
ajfa-14839	1	42	crisis	crisis	NOUN
ajfa-14839	1	43	?	?	PUNCT
ajfa-14839	2	1	earnings	earning	NOUN
ajfa-14839	2	2	management	management	NOUN
ajfa-14839	2	3	characteristics	characteristic	NOUN
ajfa-14839	2	4	of	of	ADP
ajfa-14839	2	5	cnx	cnx	PROPN
ajfa-14839	2	6	nifty	nifty	ADJ
ajfa-14839	2	7	100	100	NUM
ajfa-14839	2	8	companies	company	NOUN
ajfa-14839	2	9	amit	amit	PROPN
ajfa-14839	2	10	mittal	mittal	PROPN
ajfa-14839	2	11	indian	indian	PROPN
ajfa-14839	2	12	institute	institute	PROPN
ajfa-14839	2	13	of	of	ADP
ajfa-14839	2	14	management	management	PROPN
ajfa-14839	2	15	,	,	PUNCT
ajfa-14839	2	16	lucknow	lucknow	PROPN
ajfa-14839	2	17	india	india	PROPN
ajfa-14839	2	18	ajay	ajay	PROPN
ajfa-14839	2	19	kumar	kumar	PROPN
ajfa-14839	2	20	garg	garg	PROPN
ajfa-14839	2	21	indian	indian	PROPN
ajfa-14839	2	22	institute	institute	PROPN
ajfa-14839	2	23	of	of	ADP
ajfa-14839	2	24	management	management	PROPN
ajfa-14839	2	25	,	,	PUNCT
ajfa-14839	2	26	lucknow	lucknow	PROPN
ajfa-14839	2	27	india	india	PROPN
ajfa-14839	2	28	received	receive	VERB
ajfa-14839	2	29	:	:	PUNCT
ajfa-14839	2	30	april	april	PROPN
ajfa-14839	2	31	8	8	NUM
ajfa-14839	2	32	,	,	PUNCT
ajfa-14839	2	33	2019	2019	NUM
ajfa-14839	2	34	accepted	accept	VERB
ajfa-14839	2	35	:	:	PUNCT
ajfa-14839	2	36	may	may	AUX
ajfa-14839	2	37	30	30	NUM
ajfa-14839	2	38	,	,	PUNCT
ajfa-14839	2	39	2019	2019	NUM
ajfa-14839	2	40	published	publish	VERB
ajfa-14839	2	41	:	:	PUNCT
ajfa-14839	2	42	june	june	PROPN
ajfa-14839	2	43	1	1	NUM
ajfa-14839	2	44	,	,	PUNCT
ajfa-14839	2	45	2019	2019	NUM
ajfa-14839	2	46	doi:10.5296	doi:10.5296	NOUN
ajfa-14839	2	47	/	/	SYM
ajfa-14839	2	48	ajfa.v11i1.14839	ajfa.v11i1.14839	NOUN
ajfa-14839	2	49	url	url	NOUN
ajfa-14839	2	50	:	:	PUNCT
ajfa-14839	2	51	https://doi.org/10.5296/ajfa.v11i1.14839	https://doi.org/10.5296/ajfa.v11i1.14839	PUNCT
ajfa-14839	2	52	abstract	abstract	ADJ
ajfa-14839	2	53	an	an	DET
ajfa-14839	2	54	analysis	analysis	NOUN
ajfa-14839	2	55	of	of	ADP
ajfa-14839	2	56	indian	indian	PROPN
ajfa-14839	2	57	cnx	cnx	PROPN
ajfa-14839	2	58	nifty	nifty	ADJ
ajfa-14839	2	59	100	100	NUM
ajfa-14839	2	60	companies	company	NOUN
ajfa-14839	2	61	uncovers	uncover	VERB
ajfa-14839	2	62	the	the	DET
ajfa-14839	2	63	perils	peril	NOUN
ajfa-14839	2	64	of	of	ADP
ajfa-14839	2	65	opportunistic	opportunistic	ADJ
ajfa-14839	2	66	earnings	earning	NOUN
ajfa-14839	2	67	management	management	NOUN
ajfa-14839	2	68	as	as	SCONJ
ajfa-14839	2	69	crises	crisis	NOUN
ajfa-14839	2	70	affect	affect	VERB
ajfa-14839	2	71	balance	balance	NOUN
ajfa-14839	2	72	sheets	sheet	NOUN
ajfa-14839	2	73	in	in	ADP
ajfa-14839	2	74	fy2007	fy2007	PROPN
ajfa-14839	2	75	and	and	CCONJ
ajfa-14839	2	76	fy2012	fy2012	NOUN
ajfa-14839	2	77	,	,	PUNCT
ajfa-14839	2	78	recession	recession	NOUN
ajfa-14839	2	79	years	year	NOUN
ajfa-14839	2	80	around	around	ADP
ajfa-14839	2	81	the	the	DET
ajfa-14839	2	82	global	global	ADJ
ajfa-14839	2	83	financial	financial	ADJ
ajfa-14839	2	84	crisis	crisis	NOUN
ajfa-14839	2	85	.	.	PUNCT
ajfa-14839	3	1	only	only	ADV
ajfa-14839	3	2	a	a	DET
ajfa-14839	3	3	small	small	ADJ
ajfa-14839	3	4	portion	portion	NOUN
ajfa-14839	3	5	of	of	ADP
ajfa-14839	3	6	the	the	DET
ajfa-14839	3	7	companies	company	NOUN
ajfa-14839	3	8	engage	engage	VERB
ajfa-14839	3	9	in	in	ADP
ajfa-14839	3	10	sophisticated	sophisticated	ADJ
ajfa-14839	3	11	earnings	earning	NOUN
ajfa-14839	3	12	management	management	NOUN
ajfa-14839	3	13	commensurate	commensurate	ADJ
ajfa-14839	3	14	with	with	ADP
ajfa-14839	3	15	performance	performance	NOUN
ajfa-14839	3	16	.	.	PUNCT
ajfa-14839	4	1	operating	operate	VERB
ajfa-14839	4	2	accruals	accrual	NOUN
ajfa-14839	4	3	of	of	ADP
ajfa-14839	4	4	the	the	DET
ajfa-14839	4	5	firm	firm	NOUN
ajfa-14839	4	6	are	be	AUX
ajfa-14839	4	7	synonymous	synonymous	ADJ
ajfa-14839	4	8	with	with	ADP
ajfa-14839	4	9	its	its	PRON
ajfa-14839	4	10	working	work	VERB
ajfa-14839	4	11	capital	capital	NOUN
ajfa-14839	4	12	investment	investment	NOUN
ajfa-14839	4	13	.	.	PUNCT
ajfa-14839	5	1	these	these	DET
ajfa-14839	5	2	accruals	accrual	NOUN
ajfa-14839	5	3	measure	measure	VERB
ajfa-14839	5	4	working	work	VERB
ajfa-14839	5	5	capital	capital	NOUN
ajfa-14839	5	6	dependencies	dependency	NOUN
ajfa-14839	5	7	in	in	ADP
ajfa-14839	5	8	financing	financing	NOUN
ajfa-14839	5	9	growth	growth	NOUN
ajfa-14839	5	10	and	and	CCONJ
ajfa-14839	5	11	should	should	AUX
ajfa-14839	5	12	instantiate	instantiate	VERB
ajfa-14839	5	13	on	on	ADP
ajfa-14839	5	14	ppe	ppe	PROPN
ajfa-14839	5	15	investments	investment	NOUN
ajfa-14839	5	16	.	.	PUNCT
ajfa-14839	6	1	the	the	DET
ajfa-14839	6	2	modified	modify	VERB
ajfa-14839	6	3	jones	jones	PROPN
ajfa-14839	6	4	model	model	PROPN
ajfa-14839	6	5	is	be	AUX
ajfa-14839	6	6	measured	measure	VERB
ajfa-14839	6	7	for	for	ADP
ajfa-14839	6	8	the	the	DET
ajfa-14839	6	9	sample	sample	NOUN
ajfa-14839	6	10	of	of	ADP
ajfa-14839	6	11	cnx	cnx	PROPN
ajfa-14839	6	12	100	100	NUM
ajfa-14839	6	13	companies	company	NOUN
ajfa-14839	6	14	including	include	VERB
ajfa-14839	6	15	banks	bank	NOUN
ajfa-14839	6	16	and	and	CCONJ
ajfa-14839	6	17	a	a	DET
ajfa-14839	6	18	did	did	ADJ
ajfa-14839	6	19	approach	approach	NOUN
ajfa-14839	6	20	used	use	VERB
ajfa-14839	6	21	to	to	PART
ajfa-14839	6	22	compare	compare	VERB
ajfa-14839	6	23	data	datum	NOUN
ajfa-14839	6	24	before	before	ADV
ajfa-14839	6	25	and	and	CCONJ
ajfa-14839	6	26	after	after	ADP
ajfa-14839	6	27	a	a	DET
ajfa-14839	6	28	crisis	crisis	NOUN
ajfa-14839	6	29	year	year	NOUN
ajfa-14839	6	30	.	.	PUNCT
ajfa-14839	7	1	indian	indian	ADJ
ajfa-14839	7	2	firms	firm	NOUN
ajfa-14839	7	3	show	show	VERB
ajfa-14839	7	4	only	only	ADV
ajfa-14839	7	5	a	a	DET
ajfa-14839	7	6	2	2	NUM
ajfa-14839	7	7	%	%	NOUN
ajfa-14839	7	8	level	level	NOUN
ajfa-14839	7	9	of	of	ADP
ajfa-14839	7	10	accruals	accrual	NOUN
ajfa-14839	7	11	,	,	PUNCT
ajfa-14839	7	12	but	but	CCONJ
ajfa-14839	7	13	more	more	ADJ
ajfa-14839	7	14	than	than	ADP
ajfa-14839	7	15	30	30	NUM
ajfa-14839	7	16	%	%	NOUN
ajfa-14839	7	17	firm	firm	ADJ
ajfa-14839	7	18	years	year	NOUN
ajfa-14839	7	19	show	show	VERB
ajfa-14839	7	20	significantly	significantly	ADV
ajfa-14839	7	21	higher	high	ADJ
ajfa-14839	7	22	accruals	accrual	NOUN
ajfa-14839	7	23	in	in	ADP
ajfa-14839	7	24	growth	growth	NOUN
ajfa-14839	7	25	years	year	NOUN
ajfa-14839	7	26	.	.	PUNCT
ajfa-14839	8	1	the	the	DET
ajfa-14839	8	2	study	study	NOUN
ajfa-14839	8	3	proves	prove	VERB
ajfa-14839	8	4	indications	indication	NOUN
ajfa-14839	8	5	of	of	ADP
ajfa-14839	8	6	performance	performance	NOUN
ajfa-14839	8	7	measurement	measurement	NOUN
ajfa-14839	8	8	hypothesis	hypothesis	NOUN
ajfa-14839	8	9	yet	yet	ADV
ajfa-14839	8	10	primarily	primarily	ADV
ajfa-14839	8	11	only	only	ADJ
ajfa-14839	8	12	opportunistic	opportunistic	ADJ
ajfa-14839	8	13	accruals	accrual	NOUN
ajfa-14839	8	14	with	with	ADP
ajfa-14839	8	15	negative	negative	ADJ
ajfa-14839	8	16	correlation	correlation	NOUN
ajfa-14839	8	17	between	between	ADP
ajfa-14839	8	18	post	post	NOUN
ajfa-14839	8	19	crisis	crisis	NOUN
ajfa-14839	8	20	and	and	CCONJ
ajfa-14839	8	21	pre	pre	ADJ
ajfa-14839	8	22	-	-	ADJ
ajfa-14839	8	23	crisis	crisis	NOUN
ajfa-14839	8	24	accruals	accrual	NOUN
ajfa-14839	8	25	and	and	CCONJ
ajfa-14839	8	26	accruals	accrual	NOUN
ajfa-14839	8	27	increasing	increase	VERB
ajfa-14839	8	28	in	in	ADP
ajfa-14839	8	29	the	the	DET
ajfa-14839	8	30	post	post	NOUN
ajfa-14839	8	31	crisis	crisis	NOUN
ajfa-14839	8	32	year	year	NOUN
ajfa-14839	8	33	.	.	PUNCT
ajfa-14839	9	1	accruals	accrual	NOUN
ajfa-14839	9	2	are	be	AUX
ajfa-14839	9	3	significantly	significantly	ADV
ajfa-14839	9	4	incident	incident	NOUN
ajfa-14839	9	5	on	on	ADP
ajfa-14839	9	6	sales	sale	NOUN
ajfa-14839	9	7	in	in	ADP
ajfa-14839	9	8	the	the	DET
ajfa-14839	9	9	pre	pre	NOUN
ajfa-14839	9	10	-	-	NOUN
ajfa-14839	9	11	crisis	crisis	NOUN
ajfa-14839	9	12	years	year	NOUN
ajfa-14839	9	13	.	.	PUNCT
ajfa-14839	10	1	asian	asian	ADJ
ajfa-14839	10	2	journal	journal	PROPN
ajfa-14839	10	3	of	of	ADP
ajfa-14839	10	4	finance	finance	PROPN
ajfa-14839	10	5	&	&	CCONJ
ajfa-14839	10	6	accounting	accounting	PROPN
ajfa-14839	10	7	issn	issn	PROPN
ajfa-14839	10	8	1946	1946	NUM
ajfa-14839	10	9	-	-	PUNCT
ajfa-14839	10	10	052x	052x	PROPN
ajfa-14839	10	11	2019	2019	NUM
ajfa-14839	10	12	,	,	PUNCT
ajfa-14839	10	13	vol	vol	NOUN
ajfa-14839	10	14	.	.	PROPN
ajfa-14839	10	15	11	11	NUM
ajfa-14839	10	16	,	,	PUNCT
ajfa-14839	10	17	no	no	INTJ
ajfa-14839	10	18	.	.	NOUN
ajfa-14839	10	19	1	1	NUM
ajfa-14839	10	20	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14839	10	21	221	221	NUM
ajfa-14839	10	22	the	the	DET
ajfa-14839	10	23	presence	presence	NOUN
ajfa-14839	10	24	of	of	ADP
ajfa-14839	10	25	negative	negative	ADJ
ajfa-14839	10	26	accruals	accrual	NOUN
ajfa-14839	10	27	may	may	AUX
ajfa-14839	10	28	show	show	VERB
ajfa-14839	10	29	effects	effect	NOUN
ajfa-14839	10	30	of	of	ADP
ajfa-14839	10	31	high	high	ADJ
ajfa-14839	10	32	growth	growth	NOUN
ajfa-14839	10	33	and	and	CCONJ
ajfa-14839	10	34	slack	slack	VERB
ajfa-14839	10	35	corporate	corporate	ADJ
ajfa-14839	10	36	governance	governance	NOUN
ajfa-14839	10	37	.	.	PUNCT
ajfa-14839	11	1	banking	banking	NOUN
ajfa-14839	11	2	firms	firm	NOUN
ajfa-14839	11	3	respond	respond	VERB
ajfa-14839	11	4	with	with	ADP
ajfa-14839	11	5	a	a	DET
ajfa-14839	11	6	more	more	ADV
ajfa-14839	11	7	sophisticated	sophisticated	ADJ
ajfa-14839	11	8	earnings	earning	NOUN
ajfa-14839	11	9	management	management	NOUN
ajfa-14839	11	10	strategy	strategy	NOUN
ajfa-14839	11	11	.	.	PUNCT
ajfa-14839	12	1	discretionary	discretionary	ADJ
ajfa-14839	12	2	loan	loan	NOUN
ajfa-14839	12	3	loss	loss	NOUN
ajfa-14839	12	4	provisions	provision	NOUN
ajfa-14839	12	5	significantly	significantly	ADV
ajfa-14839	12	6	increase	increase	VERB
ajfa-14839	12	7	with	with	ADP
ajfa-14839	12	8	increase	increase	NOUN
ajfa-14839	12	9	in	in	ADP
ajfa-14839	12	10	cash	cash	NOUN
ajfa-14839	12	11	profits	profit	NOUN
ajfa-14839	12	12	.	.	PUNCT
ajfa-14839	13	1	these	these	DET
ajfa-14839	13	2	operating	operate	VERB
ajfa-14839	13	3	accruals	accrual	NOUN
ajfa-14839	13	4	of	of	ADP
ajfa-14839	13	5	the	the	DET
ajfa-14839	13	6	firm	firm	NOUN
ajfa-14839	13	7	are	be	AUX
ajfa-14839	13	8	synonymous	synonymous	ADJ
ajfa-14839	13	9	with	with	ADP
ajfa-14839	13	10	its	its	PRON
ajfa-14839	13	11	working	work	VERB
ajfa-14839	13	12	capital	capital	NOUN
ajfa-14839	13	13	investment	investment	NOUN
ajfa-14839	13	14	.	.	PUNCT
ajfa-14839	14	1	keywords	keyword	NOUN
ajfa-14839	14	2	:	:	PUNCT
ajfa-14839	14	3	discretionary	discretionary	ADJ
ajfa-14839	14	4	accruals	accrual	NOUN
ajfa-14839	14	5	,	,	PUNCT
ajfa-14839	14	6	earnings	earning	NOUN
ajfa-14839	14	7	management	management	NOUN
ajfa-14839	14	8	,	,	PUNCT
ajfa-14839	14	9	gfc	gfc	NOUN
ajfa-14839	14	10	,	,	PUNCT
ajfa-14839	14	11	global	global	ADJ
ajfa-14839	14	12	financial	financial	ADJ
ajfa-14839	14	13	crisis	crisis	NOUN
ajfa-14839	14	14	,	,	PUNCT
ajfa-14839	14	15	financial	financial	ADJ
ajfa-14839	14	16	reporting	reporting	NOUN
ajfa-14839	14	17	,	,	PUNCT
ajfa-14839	14	18	corporate	corporate	ADJ
ajfa-14839	14	19	governance	governance	NOUN
ajfa-14839	14	20	,	,	PUNCT
ajfa-14839	14	21	india	india	PROPN
ajfa-14839	14	22	,	,	PUNCT
ajfa-14839	14	23	nse	nse	NOUN
ajfa-14839	14	24	100	100	NUM
ajfa-14839	14	25	,	,	PUNCT
ajfa-14839	14	26	negative	negative	ADJ
ajfa-14839	14	27	accruals	accrual	NOUN
ajfa-14839	14	28	jel	jel	NOUN
ajfa-14839	14	29	:	:	PUNCT
ajfa-14839	14	30	m41	m41	NUM
ajfa-14839	14	31	,	,	PUNCT
ajfa-14839	14	32	m49	m49	PROPN
ajfa-14839	14	33	asian	asian	ADJ
ajfa-14839	14	34	journal	journal	NOUN
ajfa-14839	14	35	of	of	ADP
ajfa-14839	14	36	finance	finance	PROPN
ajfa-14839	14	37	&	&	CCONJ
ajfa-14839	14	38	accounting	accounting	PROPN
ajfa-14839	14	39	issn	issn	PROPN
ajfa-14839	14	40	1946	1946	NUM
ajfa-14839	14	41	-	-	PUNCT
ajfa-14839	14	42	052x	052x	PROPN
ajfa-14839	14	43	2019	2019	NUM
ajfa-14839	14	44	,	,	PUNCT
ajfa-14839	14	45	vol	vol	NOUN
ajfa-14839	14	46	.	.	PROPN
ajfa-14839	14	47	11	11	NUM
ajfa-14839	14	48	,	,	PUNCT
ajfa-14839	14	49	no	no	INTJ
ajfa-14839	14	50	.	.	NOUN
ajfa-14839	14	51	1	1	NUM
ajfa-14839	14	52	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	14	53	222	222	NUM
ajfa-14839	14	54	1	1	NUM
ajfa-14839	14	55	.	.	PUNCT
ajfa-14839	15	1	introduction	introduction	NOUN
ajfa-14839	15	2	india	india	PROPN
ajfa-14839	15	3	is	be	AUX
ajfa-14839	15	4	one	one	NUM
ajfa-14839	15	5	of	of	ADP
ajfa-14839	15	6	the	the	DET
ajfa-14839	15	7	deepest	deep	ADJ
ajfa-14839	15	8	financial	financial	ADJ
ajfa-14839	15	9	markets	market	NOUN
ajfa-14839	15	10	and	and	CCONJ
ajfa-14839	15	11	an	an	DET
ajfa-14839	15	12	attractive	attractive	ADJ
ajfa-14839	15	13	destination	destination	NOUN
ajfa-14839	15	14	for	for	ADP
ajfa-14839	15	15	venture	venture	NOUN
ajfa-14839	15	16	capital	capital	NOUN
ajfa-14839	15	17	and	and	CCONJ
ajfa-14839	15	18	private	private	ADJ
ajfa-14839	15	19	equity	equity	NOUN
ajfa-14839	15	20	(	(	PUNCT
ajfa-14839	15	21	groh	groh	PROPN
ajfa-14839	15	22	et	et	PROPN
ajfa-14839	15	23	al	al	PROPN
ajfa-14839	15	24	.	.	PROPN
ajfa-14839	15	25	,	,	PUNCT
ajfa-14839	15	26	2018	2018	NUM
ajfa-14839	15	27	)	)	PUNCT
ajfa-14839	15	28	.	.	PUNCT
ajfa-14839	16	1	this	this	DET
ajfa-14839	16	2	study	study	NOUN
ajfa-14839	16	3	features	feature	VERB
ajfa-14839	16	4	the	the	DET
ajfa-14839	16	5	behavior	behavior	NOUN
ajfa-14839	16	6	of	of	ADP
ajfa-14839	16	7	the	the	DET
ajfa-14839	16	8	100	100	NUM
ajfa-14839	16	9	largest	large	ADJ
ajfa-14839	16	10	and	and	CCONJ
ajfa-14839	16	11	most	most	ADV
ajfa-14839	16	12	liquid	liquid	ADJ
ajfa-14839	16	13	nse	nse	NOUN
ajfa-14839	16	14	100	100	NUM
ajfa-14839	16	15	firms	firm	NOUN
ajfa-14839	16	16	from	from	ADP
ajfa-14839	16	17	india	india	PROPN
ajfa-14839	16	18	,	,	PUNCT
ajfa-14839	16	19	analyzed	analyze	VERB
ajfa-14839	16	20	in	in	ADP
ajfa-14839	16	21	the	the	DET
ajfa-14839	16	22	modified	modify	VERB
ajfa-14839	16	23	jones	jones	PROPN
ajfa-14839	16	24	model	model	PROPN
ajfa-14839	16	25	used	use	VERB
ajfa-14839	16	26	by	by	ADP
ajfa-14839	16	27	dechow	dechow	ADJ
ajfa-14839	16	28	,	,	PUNCT
ajfa-14839	16	29	sloan	sloan	PROPN
ajfa-14839	16	30	and	and	CCONJ
ajfa-14839	16	31	sweeney	sweeney	PROPN
ajfa-14839	16	32	(	(	PUNCT
ajfa-14839	16	33	1995	1995	NUM
ajfa-14839	16	34	)	)	PUNCT
ajfa-14839	16	35	,	,	PUNCT
ajfa-14839	16	36	hereinafter	hereinafter	NOUN
ajfa-14839	16	37	referred	refer	VERB
ajfa-14839	16	38	to	to	ADP
ajfa-14839	16	39	as	as	ADP
ajfa-14839	16	40	dss95	dss95	PROPN
ajfa-14839	16	41	.	.	PUNCT
ajfa-14839	17	1	we	we	PRON
ajfa-14839	17	2	also	also	ADV
ajfa-14839	17	3	include	include	VERB
ajfa-14839	17	4	banks	bank	NOUN
ajfa-14839	17	5	in	in	ADP
ajfa-14839	17	6	our	our	PRON
ajfa-14839	17	7	analysis	analysis	NOUN
ajfa-14839	17	8	for	for	ADP
ajfa-14839	17	9	earnings	earning	NOUN
ajfa-14839	17	10	management	management	NOUN
ajfa-14839	17	11	.	.	PUNCT
ajfa-14839	18	1	across	across	ADP
ajfa-14839	18	2	two	two	NUM
ajfa-14839	18	3	recessions	recession	NOUN
ajfa-14839	18	4	in	in	ADP
ajfa-14839	18	5	2007	2007	NUM
ajfa-14839	18	6	and	and	CCONJ
ajfa-14839	18	7	2012	2012	NUM
ajfa-14839	18	8	recovering	recover	VERB
ajfa-14839	18	9	firms	firm	NOUN
ajfa-14839	18	10	show	show	VERB
ajfa-14839	18	11	striking	striking	ADJ
ajfa-14839	18	12	changes	change	NOUN
ajfa-14839	18	13	in	in	ADP
ajfa-14839	18	14	earnings	earning	NOUN
ajfa-14839	18	15	management	management	NOUN
ajfa-14839	18	16	behavior	behavior	NOUN
ajfa-14839	18	17	revealing	reveal	VERB
ajfa-14839	18	18	opportunistic	opportunistic	ADJ
ajfa-14839	18	19	behavior	behavior	NOUN
ajfa-14839	18	20	of	of	ADP
ajfa-14839	18	21	firms	firm	NOUN
ajfa-14839	18	22	caught	catch	VERB
ajfa-14839	18	23	in	in	ADP
ajfa-14839	18	24	all	all	DET
ajfa-14839	18	25	its	its	PRON
ajfa-14839	18	26	glory	glory	NOUN
ajfa-14839	18	27	using	use	VERB
ajfa-14839	18	28	a	a	DET
ajfa-14839	18	29	simple	simple	ADJ
ajfa-14839	18	30	did	did	NOUN
ajfa-14839	18	31	design	design	NOUN
ajfa-14839	18	32	while	while	SCONJ
ajfa-14839	18	33	banks	bank	NOUN
ajfa-14839	18	34	show	show	VERB
ajfa-14839	18	35	up	up	ADP
ajfa-14839	18	36	as	as	ADP
ajfa-14839	18	37	sophisticated	sophisticated	ADJ
ajfa-14839	18	38	users	user	NOUN
ajfa-14839	18	39	of	of	ADP
ajfa-14839	18	40	accrual	accrual	ADJ
ajfa-14839	18	41	-	-	PUNCT
ajfa-14839	18	42	based	base	VERB
ajfa-14839	18	43	earnings	earning	NOUN
ajfa-14839	18	44	management	management	NOUN
ajfa-14839	18	45	during	during	ADP
ajfa-14839	18	46	the	the	DET
ajfa-14839	18	47	same	same	ADJ
ajfa-14839	18	48	period	period	NOUN
ajfa-14839	18	49	.	.	PUNCT
ajfa-14839	19	1	financial	financial	ADJ
ajfa-14839	19	2	reporting	reporting	NOUN
ajfa-14839	19	3	continues	continue	VERB
ajfa-14839	19	4	to	to	PART
ajfa-14839	19	5	become	become	VERB
ajfa-14839	19	6	sophisticated	sophisticated	ADJ
ajfa-14839	19	7	and	and	CCONJ
ajfa-14839	19	8	is	be	AUX
ajfa-14839	19	9	consistently	consistently	ADV
ajfa-14839	19	10	harmonized	harmonized	ADJ
ajfa-14839	19	11	internationally	internationally	ADV
ajfa-14839	19	12	.	.	PUNCT
ajfa-14839	20	1	there	there	PRON
ajfa-14839	20	2	is	be	VERB
ajfa-14839	20	3	evidence	evidence	NOUN
ajfa-14839	20	4	,	,	PUNCT
ajfa-14839	20	5	however	however	ADV
ajfa-14839	20	6	,	,	PUNCT
ajfa-14839	20	7	that	that	SCONJ
ajfa-14839	20	8	firms	firm	NOUN
ajfa-14839	20	9	worldwide	worldwide	ADV
ajfa-14839	20	10	continue	continue	VERB
ajfa-14839	20	11	to	to	PART
ajfa-14839	20	12	engage	engage	VERB
ajfa-14839	20	13	in	in	ADP
ajfa-14839	20	14	accruals	accrual	NOUN
ajfa-14839	20	15	-	-	PUNCT
ajfa-14839	20	16	based	base	VERB
ajfa-14839	20	17	earnings	earning	NOUN
ajfa-14839	20	18	management	management	NOUN
ajfa-14839	20	19	and	and	CCONJ
ajfa-14839	20	20	real	real	ADJ
ajfa-14839	20	21	activity	activity	NOUN
ajfa-14839	20	22	earnings	earning	NOUN
ajfa-14839	20	23	management	management	NOUN
ajfa-14839	20	24	.	.	PUNCT
ajfa-14839	21	1	this	this	PRON
ajfa-14839	21	2	also	also	ADV
ajfa-14839	21	3	corresponds	correspond	VERB
ajfa-14839	21	4	to	to	ADP
ajfa-14839	21	5	a	a	DET
ajfa-14839	21	6	general	general	ADJ
ajfa-14839	21	7	reluctance	reluctance	NOUN
ajfa-14839	21	8	on	on	ADP
ajfa-14839	21	9	part	part	NOUN
ajfa-14839	21	10	of	of	ADP
ajfa-14839	21	11	managers	manager	NOUN
ajfa-14839	21	12	to	to	PART
ajfa-14839	21	13	report	report	VERB
ajfa-14839	21	14	bad	bad	ADJ
ajfa-14839	21	15	news	news	NOUN
ajfa-14839	21	16	and	and	CCONJ
ajfa-14839	21	17	to	to	PART
ajfa-14839	21	18	report	report	VERB
ajfa-14839	21	19	in	in	ADP
ajfa-14839	21	20	line	line	NOUN
ajfa-14839	21	21	with	with	ADP
ajfa-14839	21	22	or	or	CCONJ
ajfa-14839	21	23	beating	beat	VERB
ajfa-14839	21	24	expectations	expectation	NOUN
ajfa-14839	21	25	from	from	ADP
ajfa-14839	21	26	their	their	PRON
ajfa-14839	21	27	own	own	ADJ
ajfa-14839	21	28	guidance	guidance	NOUN
ajfa-14839	21	29	and	and	CCONJ
ajfa-14839	21	30	analysts	analyst	NOUN
ajfa-14839	21	31	’	’	PART
ajfa-14839	21	32	forecasts	forecast	NOUN
ajfa-14839	21	33	.	.	PUNCT
ajfa-14839	22	1	accruals	accrual	NOUN
ajfa-14839	22	2	are	be	AUX
ajfa-14839	22	3	a	a	DET
ajfa-14839	22	4	significant	significant	ADJ
ajfa-14839	22	5	indicator	indicator	NOUN
ajfa-14839	22	6	of	of	ADP
ajfa-14839	22	7	earnings	earning	NOUN
ajfa-14839	22	8	quality	quality	NOUN
ajfa-14839	22	9	along	along	ADP
ajfa-14839	22	10	with	with	ADP
ajfa-14839	22	11	persistence	persistence	NOUN
ajfa-14839	22	12	,	,	PUNCT
ajfa-14839	22	13	smoothness	smoothness	ADJ
ajfa-14839	22	14	,	,	PUNCT
ajfa-14839	22	15	timeliness	timeliness	NOUN
ajfa-14839	22	16	,	,	PUNCT
ajfa-14839	22	17	loss	loss	NOUN
ajfa-14839	22	18	avoidance	avoidance	NOUN
ajfa-14839	22	19	and	and	CCONJ
ajfa-14839	22	20	frequently	frequently	ADV
ajfa-14839	22	21	used	use	VERB
ajfa-14839	22	22	for	for	ADP
ajfa-14839	22	23	verification	verification	NOUN
ajfa-14839	22	24	in	in	ADP
ajfa-14839	22	25	the	the	DET
ajfa-14839	22	26	literature	literature	NOUN
ajfa-14839	22	27	with	with	ADP
ajfa-14839	22	28	events	event	NOUN
ajfa-14839	22	29	of	of	ADP
ajfa-14839	22	30	earnings	earning	NOUN
ajfa-14839	22	31	restatement	restatement	NOUN
ajfa-14839	22	32	and	and	CCONJ
ajfa-14839	22	33	enforcement	enforcement	NOUN
ajfa-14839	22	34	actions	action	NOUN
ajfa-14839	22	35	by	by	ADP
ajfa-14839	22	36	sec(usa	sec(usa	PROPN
ajfa-14839	22	37	)	)	PUNCT
ajfa-14839	22	38	,	,	PUNCT
ajfa-14839	22	39	sebi(india	sebi(india	PROPN
ajfa-14839	22	40	)	)	PUNCT
ajfa-14839	22	41	or	or	CCONJ
ajfa-14839	22	42	other	other	ADJ
ajfa-14839	22	43	regulators	regulator	NOUN
ajfa-14839	22	44	(	(	PUNCT
ajfa-14839	22	45	dechow	dechow	ADJ
ajfa-14839	22	46	,	,	PUNCT
ajfa-14839	22	47	ge	ge	PROPN
ajfa-14839	22	48	and	and	CCONJ
ajfa-14839	22	49	schrand	schrand	PROPN
ajfa-14839	22	50	,	,	PUNCT
ajfa-14839	22	51	2010	2010	NUM
ajfa-14839	22	52	)	)	PUNCT
ajfa-14839	22	53	.	.	PUNCT
ajfa-14839	23	1	evidence	evidence	NOUN
ajfa-14839	23	2	of	of	ADP
ajfa-14839	23	3	counteracting	counteract	VERB
ajfa-14839	23	4	business	business	NOUN
ajfa-14839	23	5	cycle	cycle	NOUN
ajfa-14839	23	6	impact	impact	NOUN
ajfa-14839	23	7	on	on	ADP
ajfa-14839	23	8	the	the	DET
ajfa-14839	23	9	firm	firm	NOUN
ajfa-14839	23	10	is	be	AUX
ajfa-14839	23	11	linked	link	VERB
ajfa-14839	23	12	with	with	ADP
ajfa-14839	23	13	both	both	CCONJ
ajfa-14839	23	14	real	real	ADJ
ajfa-14839	23	15	and	and	CCONJ
ajfa-14839	23	16	accrualbased	accrualbased	ADJ
ajfa-14839	23	17	earnings	earning	NOUN
ajfa-14839	23	18	management	management	NOUN
ajfa-14839	23	19	.	.	PUNCT
ajfa-14839	24	1	however	however	ADV
ajfa-14839	24	2	,	,	PUNCT
ajfa-14839	24	3	reporting	report	VERB
ajfa-14839	24	4	enforcement	enforcement	NOUN
ajfa-14839	24	5	of	of	ADP
ajfa-14839	24	6	real	real	ADJ
ajfa-14839	24	7	measures	measure	NOUN
ajfa-14839	24	8	that	that	PRON
ajfa-14839	24	9	include	include	VERB
ajfa-14839	24	10	one	one	NUM
ajfa-14839	24	11	-	-	PUNCT
ajfa-14839	24	12	off	off	NOUN
ajfa-14839	24	13	expenses	expense	NOUN
ajfa-14839	24	14	may	may	AUX
ajfa-14839	24	15	be	be	AUX
ajfa-14839	24	16	unreliable	unreliable	ADJ
ajfa-14839	24	17	and	and	CCONJ
ajfa-14839	24	18	we	we	PRON
ajfa-14839	24	19	rely	rely	VERB
ajfa-14839	24	20	on	on	ADP
ajfa-14839	24	21	accrual	accrual	ADJ
ajfa-14839	24	22	-	-	PUNCT
ajfa-14839	24	23	based	base	VERB
ajfa-14839	24	24	earnings	earning	NOUN
ajfa-14839	24	25	measures	measure	NOUN
ajfa-14839	24	26	of	of	ADP
ajfa-14839	24	27	earnings	earning	NOUN
ajfa-14839	24	28	management	management	NOUN
ajfa-14839	24	29	.	.	PUNCT
ajfa-14839	25	1	recent	recent	ADJ
ajfa-14839	25	2	analyses	analysis	NOUN
ajfa-14839	25	3	link	link	VERB
ajfa-14839	25	4	earnings	earning	NOUN
ajfa-14839	25	5	management	management	NOUN
ajfa-14839	25	6	propensity	propensity	NOUN
ajfa-14839	25	7	of	of	ADP
ajfa-14839	25	8	firms	firm	NOUN
ajfa-14839	25	9	with	with	ADP
ajfa-14839	25	10	market	market	NOUN
ajfa-14839	25	11	returns	return	NOUN
ajfa-14839	25	12	(	(	PUNCT
ajfa-14839	25	13	li	li	PROPN
ajfa-14839	25	14	and	and	CCONJ
ajfa-14839	25	15	hwang	hwang	PROPN
ajfa-14839	25	16	,	,	PUNCT
ajfa-14839	25	17	2019	2019	NUM
ajfa-14839	25	18	,	,	PUNCT
ajfa-14839	25	19	dayanandan	dayanandan	PROPN
ajfa-14839	25	20	and	and	CCONJ
ajfa-14839	25	21	sra	sra	PROPN
ajfa-14839	25	22	,	,	PUNCT
ajfa-14839	25	23	2018	2018	NUM
ajfa-14839	25	24	)	)	PUNCT
ajfa-14839	25	25	.	.	PUNCT
ajfa-14839	26	1	earnings	earning	NOUN
ajfa-14839	26	2	management	management	NOUN
ajfa-14839	26	3	literature	literature	NOUN
ajfa-14839	26	4	relies	rely	VERB
ajfa-14839	26	5	heavily	heavily	ADV
ajfa-14839	26	6	on	on	ADP
ajfa-14839	26	7	the	the	DET
ajfa-14839	26	8	jones	jones	PROPN
ajfa-14839	26	9	(	(	PUNCT
ajfa-14839	26	10	1991	1991	NUM
ajfa-14839	26	11	)	)	PUNCT
ajfa-14839	26	12	model	model	NOUN
ajfa-14839	26	13	.	.	PUNCT
ajfa-14839	27	1	different	different	ADJ
ajfa-14839	27	2	variations	variation	NOUN
ajfa-14839	27	3	in	in	ADP
ajfa-14839	27	4	methodology	methodology	NOUN
ajfa-14839	27	5	have	have	AUX
ajfa-14839	27	6	been	be	AUX
ajfa-14839	27	7	focused	focus	VERB
ajfa-14839	27	8	around	around	ADP
ajfa-14839	27	9	maintaining	maintain	VERB
ajfa-14839	27	10	and	and	CCONJ
ajfa-14839	27	11	improving	improve	VERB
ajfa-14839	27	12	the	the	DET
ajfa-14839	27	13	power	power	NOUN
ajfa-14839	27	14	of	of	ADP
ajfa-14839	27	15	the	the	DET
ajfa-14839	27	16	test	test	NOUN
ajfa-14839	27	17	and	and	CCONJ
ajfa-14839	27	18	a	a	DET
ajfa-14839	27	19	recognition	recognition	NOUN
ajfa-14839	27	20	of	of	ADP
ajfa-14839	27	21	the	the	DET
ajfa-14839	27	22	limitations	limitation	NOUN
ajfa-14839	27	23	of	of	ADP
ajfa-14839	27	24	the	the	DET
ajfa-14839	27	25	test	test	NOUN
ajfa-14839	27	26	while	while	SCONJ
ajfa-14839	27	27	its	its	PRON
ajfa-14839	27	28	continuing	continue	VERB
ajfa-14839	27	29	effectiveness	effectiveness	NOUN
ajfa-14839	27	30	in	in	ADP
ajfa-14839	27	31	isolating	isolate	VERB
ajfa-14839	27	32	discretionary	discretionary	ADJ
ajfa-14839	27	33	accruals	accrual	NOUN
ajfa-14839	27	34	.	.	PUNCT
ajfa-14839	28	1	we	we	PRON
ajfa-14839	28	2	use	use	VERB
ajfa-14839	28	3	a	a	DET
ajfa-14839	28	4	sample	sample	NOUN
ajfa-14839	28	5	of	of	ADP
ajfa-14839	28	6	the	the	DET
ajfa-14839	28	7	100	100	NUM
ajfa-14839	28	8	largest	large	ADJ
ajfa-14839	28	9	and	and	CCONJ
ajfa-14839	28	10	most	most	ADV
ajfa-14839	28	11	liquid	liquid	ADJ
ajfa-14839	28	12	indian	indian	ADJ
ajfa-14839	28	13	firms	firm	NOUN
ajfa-14839	28	14	listed	list	VERB
ajfa-14839	28	15	on	on	ADP
ajfa-14839	28	16	the	the	DET
ajfa-14839	28	17	nse	nse	NOUN
ajfa-14839	28	18	,	,	PUNCT
ajfa-14839	28	19	represented	represent	VERB
ajfa-14839	28	20	in	in	ADP
ajfa-14839	28	21	the	the	DET
ajfa-14839	28	22	nifty	nifty	ADJ
ajfa-14839	28	23	100	100	NUM
ajfa-14839	28	24	index	index	NOUN
ajfa-14839	28	25	.	.	PUNCT
ajfa-14839	29	1	as	as	ADP
ajfa-14839	29	2	of	of	ADP
ajfa-14839	29	3	march	march	PROPN
ajfa-14839	29	4	2018	2018	NUM
ajfa-14839	29	5	,	,	PUNCT
ajfa-14839	29	6	the	the	DET
ajfa-14839	29	7	index	index	NOUN
ajfa-14839	29	8	represented	represent	VERB
ajfa-14839	29	9	nearly	nearly	ADV
ajfa-14839	29	10	four	four	NUM
ajfa-14839	29	11	fifths	fifth	NOUN
ajfa-14839	29	12	of	of	ADP
ajfa-14839	29	13	the	the	DET
ajfa-14839	29	14	indian	indian	ADJ
ajfa-14839	29	15	market	market	NOUN
ajfa-14839	29	16	capitalization	capitalization	NOUN
ajfa-14839	29	17	.	.	PUNCT
ajfa-14839	30	1	operating	operate	VERB
ajfa-14839	30	2	accruals	accrual	NOUN
ajfa-14839	30	3	of	of	ADP
ajfa-14839	30	4	the	the	DET
ajfa-14839	30	5	firm	firm	NOUN
ajfa-14839	30	6	are	be	AUX
ajfa-14839	30	7	synonymous	synonymous	ADJ
ajfa-14839	30	8	with	with	ADP
ajfa-14839	30	9	its	its	PRON
ajfa-14839	30	10	working	work	VERB
ajfa-14839	30	11	capital	capital	NOUN
ajfa-14839	30	12	investment	investment	NOUN
ajfa-14839	30	13	.	.	PUNCT
ajfa-14839	31	1	both	both	DET
ajfa-14839	31	2	industry	industry	NOUN
ajfa-14839	31	3	-	-	PUNCT
ajfa-14839	31	4	based	base	VERB
ajfa-14839	31	5	models	model	NOUN
ajfa-14839	31	6	and	and	CCONJ
ajfa-14839	31	7	the	the	DET
ajfa-14839	31	8	generalized	generalized	ADJ
ajfa-14839	31	9	models	model	NOUN
ajfa-14839	31	10	have	have	AUX
ajfa-14839	31	11	been	be	AUX
ajfa-14839	31	12	applied	apply	VERB
ajfa-14839	31	13	to	to	ADP
ajfa-14839	31	14	the	the	DET
ajfa-14839	31	15	problem	problem	NOUN
ajfa-14839	31	16	of	of	ADP
ajfa-14839	31	17	isolating	isolate	VERB
ajfa-14839	31	18	non	non	ADJ
ajfa-14839	31	19	-	-	ADJ
ajfa-14839	31	20	discretionary	discretionary	ADJ
ajfa-14839	31	21	and	and	CCONJ
ajfa-14839	31	22	discretionary	discretionary	ADJ
ajfa-14839	31	23	accruals	accrual	NOUN
ajfa-14839	31	24	.	.	PUNCT
ajfa-14839	32	1	competing	compete	VERB
ajfa-14839	32	2	earnings	earning	NOUN
ajfa-14839	32	3	management	management	NOUN
ajfa-14839	32	4	theories	theory	NOUN
ajfa-14839	32	5	can	can	AUX
ajfa-14839	32	6	be	be	AUX
ajfa-14839	32	7	variously	variously	ADV
ajfa-14839	32	8	applied	apply	VERB
ajfa-14839	32	9	and	and	CCONJ
ajfa-14839	32	10	extended	extend	VERB
ajfa-14839	32	11	to	to	ADP
ajfa-14839	32	12	therefore	therefore	ADV
ajfa-14839	32	13	,	,	PUNCT
ajfa-14839	32	14	forecast	forecast	NOUN
ajfa-14839	32	15	companies	company	NOUN
ajfa-14839	32	16	’	’	PART
ajfa-14839	32	17	idiosyncratic	idiosyncratic	ADJ
ajfa-14839	32	18	and	and	CCONJ
ajfa-14839	32	19	market	market	NOUN
ajfa-14839	32	20	wide	wide	ADJ
ajfa-14839	32	21	responses	response	NOUN
ajfa-14839	32	22	to	to	ADP
ajfa-14839	32	23	information	information	NOUN
ajfa-14839	32	24	flow	flow	NOUN
ajfa-14839	32	25	and	and	CCONJ
ajfa-14839	32	26	macroeconomic	macroeconomic	ADJ
ajfa-14839	32	27	factors	factor	NOUN
ajfa-14839	32	28	to	to	ADP
ajfa-14839	32	29	its	its	PRON
ajfa-14839	32	30	version	version	NOUN
ajfa-14839	32	31	of	of	ADP
ajfa-14839	32	32	the	the	DET
ajfa-14839	32	33	truth	truth	NOUN
ajfa-14839	32	34	in	in	ADP
ajfa-14839	32	35	providing	provide	VERB
ajfa-14839	32	36	earnings	earning	NOUN
ajfa-14839	32	37	guidance	guidance	NOUN
ajfa-14839	32	38	,	,	PUNCT
ajfa-14839	32	39	reacting	react	VERB
ajfa-14839	32	40	to	to	ADP
ajfa-14839	32	41	good	good	ADJ
ajfa-14839	32	42	and	and	CCONJ
ajfa-14839	32	43	bad	bad	ADJ
ajfa-14839	32	44	news	news	NOUN
ajfa-14839	32	45	and	and	CCONJ
ajfa-14839	32	46	creating	create	VERB
ajfa-14839	32	47	cookie	cookie	NOUN
ajfa-14839	32	48	jar	jar	NOUN
ajfa-14839	32	49	reserves	reserve	NOUN
ajfa-14839	32	50	for	for	ADP
ajfa-14839	32	51	the	the	DET
ajfa-14839	32	52	future	future	NOUN
ajfa-14839	32	53	.	.	PUNCT
ajfa-14839	33	1	agency	agency	NOUN
ajfa-14839	33	2	theory	theory	NOUN
ajfa-14839	33	3	(	(	PUNCT
ajfa-14839	33	4	jensen	jensen	PROPN
ajfa-14839	33	5	and	and	CCONJ
ajfa-14839	33	6	meckling	meckling	NOUN
ajfa-14839	33	7	,	,	PUNCT
ajfa-14839	33	8	1976	1976	NUM
ajfa-14839	33	9	)	)	PUNCT
ajfa-14839	33	10	explains	explain	VERB
ajfa-14839	33	11	partly	partly	ADV
ajfa-14839	33	12	the	the	DET
ajfa-14839	33	13	managers	manager	NOUN
ajfa-14839	33	14	’	'	PUNCT
ajfa-14839	33	15	increasing	increase	VERB
ajfa-14839	33	16	requirements	requirement	NOUN
ajfa-14839	33	17	for	for	ADP
ajfa-14839	33	18	a	a	DET
ajfa-14839	33	19	discretion	discretion	NOUN
ajfa-14839	33	20	in	in	ADP
ajfa-14839	33	21	reporting	report	VERB
ajfa-14839	33	22	earnings	earning	NOUN
ajfa-14839	33	23	and	and	CCONJ
ajfa-14839	33	24	smoothing	smooth	VERB
ajfa-14839	33	25	earnings	earning	NOUN
ajfa-14839	33	26	irrespective	irrespective	ADV
ajfa-14839	33	27	of	of	ADP
ajfa-14839	33	28	industry	industry	NOUN
ajfa-14839	33	29	.	.	PUNCT
ajfa-14839	34	1	the	the	DET
ajfa-14839	34	2	study	study	NOUN
ajfa-14839	34	3	investigates	investigate	VERB
ajfa-14839	34	4	earnings	earning	NOUN
ajfa-14839	34	5	management	management	NOUN
ajfa-14839	34	6	strategies	strategy	NOUN
ajfa-14839	34	7	of	of	ADP
ajfa-14839	34	8	the	the	DET
ajfa-14839	34	9	100	100	NUM
ajfa-14839	34	10	largest	large	ADJ
ajfa-14839	34	11	banks	bank	NOUN
ajfa-14839	34	12	and	and	CCONJ
ajfa-14839	34	13	nonfinancial	nonfinancial	ADJ
ajfa-14839	34	14	companies	company	NOUN
ajfa-14839	34	15	from	from	ADP
ajfa-14839	34	16	india	india	PROPN
ajfa-14839	34	17	and	and	CCONJ
ajfa-14839	34	18	compares	compare	VERB
ajfa-14839	34	19	their	their	PRON
ajfa-14839	34	20	reactions	reaction	NOUN
ajfa-14839	34	21	to	to	ADP
ajfa-14839	34	22	financial	financial	ADJ
ajfa-14839	34	23	crises	crisis	NOUN
ajfa-14839	34	24	to	to	PART
ajfa-14839	34	25	separate	separate	VERB
ajfa-14839	34	26	how	how	SCONJ
ajfa-14839	34	27	asian	asian	ADJ
ajfa-14839	34	28	journal	journal	NOUN
ajfa-14839	34	29	of	of	ADP
ajfa-14839	34	30	finance	finance	PROPN
ajfa-14839	34	31	&	&	CCONJ
ajfa-14839	34	32	accounting	accounting	PROPN
ajfa-14839	34	33	issn	issn	PROPN
ajfa-14839	34	34	1946	1946	NUM
ajfa-14839	34	35	-	-	PUNCT
ajfa-14839	34	36	052x	052x	PROPN
ajfa-14839	34	37	2019	2019	NUM
ajfa-14839	34	38	,	,	PUNCT
ajfa-14839	34	39	vol	vol	NOUN
ajfa-14839	34	40	.	.	PROPN
ajfa-14839	35	1	11	11	NUM
ajfa-14839	35	2	,	,	PUNCT
ajfa-14839	35	3	no	no	INTJ
ajfa-14839	35	4	.	.	NOUN
ajfa-14839	35	5	1	1	NUM
ajfa-14839	35	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	35	7	223	223	NUM
ajfa-14839	35	8	many	many	ADJ
ajfa-14839	35	9	firms	firm	NOUN
ajfa-14839	35	10	are	be	AUX
ajfa-14839	35	11	displaying	display	VERB
ajfa-14839	35	12	sophisticated	sophisticated	ADJ
ajfa-14839	35	13	corporate	corporate	ADJ
ajfa-14839	35	14	governance	governance	NOUN
ajfa-14839	35	15	and	and	CCONJ
ajfa-14839	35	16	following	follow	VERB
ajfa-14839	35	17	performance	performance	NOUN
ajfa-14839	35	18	measurement	measurement	NOUN
ajfa-14839	35	19	hypothesis	hypothesis	NOUN
ajfa-14839	35	20	of	of	ADP
ajfa-14839	35	21	earnings	earning	NOUN
ajfa-14839	35	22	management	management	NOUN
ajfa-14839	35	23	in	in	ADP
ajfa-14839	35	24	a	a	DET
ajfa-14839	35	25	larger	large	ADJ
ajfa-14839	35	26	emerging	emerge	VERB
ajfa-14839	35	27	market	market	NOUN
ajfa-14839	35	28	like	like	ADP
ajfa-14839	35	29	india	india	PROPN
ajfa-14839	35	30	with	with	ADP
ajfa-14839	35	31	deeper	deep	ADJ
ajfa-14839	35	32	financial	financial	ADJ
ajfa-14839	35	33	markets	market	NOUN
ajfa-14839	35	34	and	and	CCONJ
ajfa-14839	35	35	a	a	DET
ajfa-14839	35	36	robust	robust	ADJ
ajfa-14839	35	37	regulatory	regulatory	ADJ
ajfa-14839	35	38	environment	environment	NOUN
ajfa-14839	35	39	.	.	PUNCT
ajfa-14839	36	1	emerging	emerge	VERB
ajfa-14839	36	2	markets	market	NOUN
ajfa-14839	36	3	have	have	VERB
ajfa-14839	36	4	a	a	DET
ajfa-14839	36	5	higher	high	ADJ
ajfa-14839	36	6	average	average	ADJ
ajfa-14839	36	7	economic	economic	ADJ
ajfa-14839	36	8	growth	growth	NOUN
ajfa-14839	36	9	and	and	CCONJ
ajfa-14839	36	10	growth	growth	NOUN
ajfa-14839	36	11	imperatives	imperative	NOUN
ajfa-14839	36	12	are	be	AUX
ajfa-14839	36	13	expected	expect	VERB
ajfa-14839	36	14	to	to	PART
ajfa-14839	36	15	influence	influence	VERB
ajfa-14839	36	16	firms	firm	NOUN
ajfa-14839	36	17	’	’	PART
ajfa-14839	36	18	earnings	earning	NOUN
ajfa-14839	36	19	management	management	NOUN
ajfa-14839	36	20	strategies	strategy	NOUN
ajfa-14839	36	21	.	.	PUNCT
ajfa-14839	37	1	follow	follow	VERB
ajfa-14839	37	2	on	on	ADP
ajfa-14839	37	3	research	research	NOUN
ajfa-14839	37	4	can	can	AUX
ajfa-14839	37	5	show	show	VERB
ajfa-14839	37	6	the	the	DET
ajfa-14839	37	7	impact	impact	NOUN
ajfa-14839	37	8	of	of	ADP
ajfa-14839	37	9	national	national	ADJ
ajfa-14839	37	10	accounting	accounting	NOUN
ajfa-14839	37	11	guidelines	guideline	NOUN
ajfa-14839	37	12	,	,	PUNCT
ajfa-14839	37	13	ifrs	ifrs	NOUN
ajfa-14839	37	14	,	,	PUNCT
ajfa-14839	37	15	guidance	guidance	NOUN
ajfa-14839	37	16	and	and	CCONJ
ajfa-14839	37	17	forecast	forecast	NOUN
ajfa-14839	37	18	revisions	revision	NOUN
ajfa-14839	37	19	and	and	CCONJ
ajfa-14839	37	20	pre	pre	NOUN
ajfa-14839	37	21	-	-	ADJ
ajfa-14839	37	22	ipo	ipo	ADJ
ajfa-14839	37	23	or	or	CCONJ
ajfa-14839	37	24	pre	pre	ADJ
ajfa-14839	37	25	-	-	ADJ
ajfa-14839	37	26	merger	merger	ADJ
ajfa-14839	37	27	valuation	valuation	NOUN
ajfa-14839	37	28	motivations	motivation	NOUN
ajfa-14839	37	29	on	on	ADP
ajfa-14839	37	30	the	the	DET
ajfa-14839	37	31	earnings	earning	NOUN
ajfa-14839	37	32	management	management	NOUN
ajfa-14839	37	33	strategy	strategy	NOUN
ajfa-14839	37	34	of	of	ADP
ajfa-14839	37	35	the	the	DET
ajfa-14839	37	36	firm	firm	NOUN
ajfa-14839	37	37	and	and	CCONJ
ajfa-14839	37	38	relate	relate	VERB
ajfa-14839	37	39	to	to	ADP
ajfa-14839	37	40	its	its	PRON
ajfa-14839	37	41	expectation	expectation	NOUN
ajfa-14839	37	42	management	management	NOUN
ajfa-14839	37	43	of	of	ADP
ajfa-14839	37	44	stock	stock	NOUN
ajfa-14839	37	45	returns	return	NOUN
ajfa-14839	37	46	.	.	PUNCT
ajfa-14839	38	1	goel	goel	PROPN
ajfa-14839	38	2	(	(	PUNCT
ajfa-14839	38	3	2018	2018	NUM
ajfa-14839	38	4	)	)	PUNCT
ajfa-14839	38	5	tests	test	NOUN
ajfa-14839	38	6	for	for	ADP
ajfa-14839	38	7	mne	mne	PROPN
ajfa-14839	38	8	vs	vs	ADP
ajfa-14839	38	9	domestic	domestic	ADJ
ajfa-14839	38	10	difference	difference	NOUN
ajfa-14839	38	11	in	in	ADP
ajfa-14839	38	12	earnings	earning	NOUN
ajfa-14839	38	13	management	management	NOUN
ajfa-14839	38	14	using	use	VERB
ajfa-14839	38	15	reputation	reputation	NOUN
ajfa-14839	38	16	;	;	PUNCT
ajfa-14839	38	17	ming	ming	PROPN
ajfa-14839	38	18	(	(	PUNCT
ajfa-14839	38	19	2003	2003	NUM
ajfa-14839	38	20	)	)	PUNCT
ajfa-14839	38	21	and	and	CCONJ
ajfa-14839	38	22	elleuch	elleuch	ADJ
ajfa-14839	38	23	and	and	CCONJ
ajfa-14839	38	24	taktak(2015	taktak(2015	PROPN
ajfa-14839	38	25	)	)	PUNCT
ajfa-14839	38	26	use	use	VERB
ajfa-14839	38	27	earnings	earning	NOUN
ajfa-14839	38	28	management	management	NOUN
ajfa-14839	38	29	to	to	PART
ajfa-14839	38	30	trace	trace	VERB
ajfa-14839	38	31	the	the	DET
ajfa-14839	38	32	process	process	NOUN
ajfa-14839	38	33	of	of	ADP
ajfa-14839	38	34	effectivising	effectivise	VERB
ajfa-14839	38	35	corporate	corporate	ADJ
ajfa-14839	38	36	governance	governance	NOUN
ajfa-14839	38	37	and	and	CCONJ
ajfa-14839	38	38	regulation	regulation	NOUN
ajfa-14839	38	39	in	in	ADP
ajfa-14839	38	40	an	an	DET
ajfa-14839	38	41	emerging	emerge	VERB
ajfa-14839	38	42	economy	economy	NOUN
ajfa-14839	38	43	;	;	PUNCT
ajfa-14839	38	44	while	while	SCONJ
ajfa-14839	38	45	safdar	safdar	PROPN
ajfa-14839	38	46	and	and	CCONJ
ajfa-14839	38	47	yan	yan	PROPN
ajfa-14839	38	48	(	(	PUNCT
ajfa-14839	38	49	2016	2016	NUM
ajfa-14839	38	50	)	)	PUNCT
ajfa-14839	38	51	and	and	CCONJ
ajfa-14839	38	52	attia	attia	PROPN
ajfa-14839	38	53	,	,	PUNCT
ajfa-14839	38	54	lassoud	lassoud	PROPN
ajfa-14839	38	55	&	&	CCONJ
ajfa-14839	38	56	attia	attia	PROPN
ajfa-14839	38	57	(	(	PUNCT
ajfa-14839	38	58	2016	2016	NUM
ajfa-14839	38	59	)	)	PUNCT
ajfa-14839	38	60	recover	recover	VERB
ajfa-14839	38	61	significant	significant	ADJ
ajfa-14839	38	62	managerial	managerial	ADJ
ajfa-14839	38	63	outcomes	outcome	NOUN
ajfa-14839	38	64	employing	employ	VERB
ajfa-14839	38	65	earnings	earning	NOUN
ajfa-14839	38	66	management	management	NOUN
ajfa-14839	38	67	models	model	NOUN
ajfa-14839	38	68	.	.	PUNCT
ajfa-14839	39	1	1.1	1.1	NUM
ajfa-14839	39	2	earnings	earning	NOUN
ajfa-14839	39	3	management	management	NOUN
ajfa-14839	39	4	in	in	ADP
ajfa-14839	39	5	banks	bank	NOUN
ajfa-14839	39	6	banks	bank	NOUN
ajfa-14839	39	7	have	have	AUX
ajfa-14839	39	8	been	be	AUX
ajfa-14839	39	9	found	find	VERB
ajfa-14839	39	10	to	to	PART
ajfa-14839	39	11	exercise	exercise	VERB
ajfa-14839	39	12	a	a	DET
ajfa-14839	39	13	similar	similar	ADJ
ajfa-14839	39	14	discretion	discretion	NOUN
ajfa-14839	39	15	in	in	ADP
ajfa-14839	39	16	providing	provide	VERB
ajfa-14839	39	17	and	and	CCONJ
ajfa-14839	39	18	renewing	renew	VERB
ajfa-14839	39	19	loan	loan	NOUN
ajfa-14839	39	20	loss	loss	NOUN
ajfa-14839	39	21	reserves	reserve	NOUN
ajfa-14839	39	22	to	to	PART
ajfa-14839	39	23	create	create	VERB
ajfa-14839	39	24	a	a	DET
ajfa-14839	39	25	managerial	managerial	ADJ
ajfa-14839	39	26	control	control	NOUN
ajfa-14839	39	27	option	option	NOUN
ajfa-14839	39	28	in	in	ADP
ajfa-14839	39	29	reported	report	VERB
ajfa-14839	39	30	earnings	earning	NOUN
ajfa-14839	39	31	.	.	PUNCT
ajfa-14839	40	1	while	while	SCONJ
ajfa-14839	40	2	current	current	ADJ
ajfa-14839	40	3	research	research	NOUN
ajfa-14839	40	4	ignores	ignore	VERB
ajfa-14839	40	5	banks	bank	NOUN
ajfa-14839	40	6	in	in	ADP
ajfa-14839	40	7	earnings	earning	NOUN
ajfa-14839	40	8	management	management	NOUN
ajfa-14839	40	9	analysis	analysis	NOUN
ajfa-14839	40	10	,	,	PUNCT
ajfa-14839	40	11	we	we	PRON
ajfa-14839	40	12	collate	collate	VERB
ajfa-14839	40	13	earnings	earning	NOUN
ajfa-14839	40	14	management	management	NOUN
ajfa-14839	40	15	analyses	analysis	NOUN
ajfa-14839	40	16	by	by	ADP
ajfa-14839	40	17	banks	bank	NOUN
ajfa-14839	40	18	and	and	CCONJ
ajfa-14839	40	19	present	present	VERB
ajfa-14839	40	20	a	a	DET
ajfa-14839	40	21	consolidated	consolidated	ADJ
ajfa-14839	40	22	finding	finding	NOUN
ajfa-14839	40	23	comparing	compare	VERB
ajfa-14839	40	24	the	the	DET
ajfa-14839	40	25	entire	entire	ADJ
ajfa-14839	40	26	nse	nse	NOUN
ajfa-14839	40	27	100	100	NUM
ajfa-14839	40	28	sample	sample	NOUN
ajfa-14839	40	29	.	.	PUNCT
ajfa-14839	41	1	current	current	ADJ
ajfa-14839	41	2	research	research	NOUN
ajfa-14839	41	3	also	also	ADV
ajfa-14839	41	4	finds	find	VERB
ajfa-14839	41	5	the	the	DET
ajfa-14839	41	6	role	role	NOUN
ajfa-14839	41	7	for	for	ADP
ajfa-14839	41	8	afs	afs	NOUN
ajfa-14839	41	9	securities	security	NOUN
ajfa-14839	41	10	following	follow	VERB
ajfa-14839	41	11	on	on	ADP
ajfa-14839	41	12	realized	realize	VERB
ajfa-14839	41	13	gains	gain	NOUN
ajfa-14839	41	14	from	from	ADP
ajfa-14839	41	15	securities	security	NOUN
ajfa-14839	41	16	which	which	PRON
ajfa-14839	41	17	we	we	PRON
ajfa-14839	41	18	also	also	ADV
ajfa-14839	41	19	attempt	attempt	VERB
ajfa-14839	41	20	as	as	ADP
ajfa-14839	41	21	a	a	DET
ajfa-14839	41	22	proxy	proxy	NOUN
ajfa-14839	41	23	for	for	ADP
ajfa-14839	41	24	indian	indian	ADJ
ajfa-14839	41	25	banks	bank	NOUN
ajfa-14839	41	26	in	in	ADP
ajfa-14839	41	27	the	the	DET
ajfa-14839	41	28	nifty	nifty	ADJ
ajfa-14839	41	29	50	50	NUM
ajfa-14839	41	30	and	and	CCONJ
ajfa-14839	41	31	junior	junior	ADJ
ajfa-14839	41	32	50	50	NUM
ajfa-14839	41	33	indices	index	NOUN
ajfa-14839	41	34	.	.	PUNCT
ajfa-14839	42	1	fair	fair	ADJ
ajfa-14839	42	2	value	value	NOUN
ajfa-14839	42	3	accounting	accounting	NOUN
ajfa-14839	42	4	is	be	AUX
ajfa-14839	42	5	still	still	ADV
ajfa-14839	42	6	not	not	PART
ajfa-14839	42	7	likely	likely	ADJ
ajfa-14839	42	8	to	to	PART
ajfa-14839	42	9	show	show	VERB
ajfa-14839	42	10	up	up	ADP
ajfa-14839	42	11	in	in	ADP
ajfa-14839	42	12	indian	indian	ADJ
ajfa-14839	42	13	banks	bank	NOUN
ajfa-14839	42	14	’	'	PUNCT
ajfa-14839	42	15	reported	report	VERB
ajfa-14839	42	16	data	datum	NOUN
ajfa-14839	42	17	though	though	SCONJ
ajfa-14839	42	18	some	some	DET
ajfa-14839	42	19	data	datum	NOUN
ajfa-14839	42	20	on	on	ADP
ajfa-14839	42	21	outstanding	outstanding	ADJ
ajfa-14839	42	22	derivatives	derivative	NOUN
ajfa-14839	42	23	’	'	PUNCT
ajfa-14839	42	24	positions	position	NOUN
ajfa-14839	42	25	is	be	AUX
ajfa-14839	42	26	available	available	ADJ
ajfa-14839	42	27	and	and	CCONJ
ajfa-14839	42	28	securitization	securitization	NOUN
ajfa-14839	42	29	is	be	AUX
ajfa-14839	42	30	also	also	ADV
ajfa-14839	42	31	expected	expect	VERB
ajfa-14839	42	32	to	to	PART
ajfa-14839	42	33	add	add	VERB
ajfa-14839	42	34	more	more	ADJ
ajfa-14839	42	35	power	power	NOUN
ajfa-14839	42	36	to	to	PART
ajfa-14839	42	37	manage	manage	VERB
ajfa-14839	42	38	growth	growth	NOUN
ajfa-14839	42	39	financing	financing	NOUN
ajfa-14839	42	40	to	to	ADP
ajfa-14839	42	41	banking	banking	NOUN
ajfa-14839	42	42	balance	balance	NOUN
ajfa-14839	42	43	sheets	sheet	NOUN
ajfa-14839	42	44	.	.	PUNCT
ajfa-14839	43	1	gombola	gombola	PROPN
ajfa-14839	43	2	,	,	PUNCT
ajfa-14839	43	3	ho	ho	PROPN
ajfa-14839	43	4	and	and	CCONJ
ajfa-14839	43	5	huang	huang	PROPN
ajfa-14839	43	6	(	(	PUNCT
ajfa-14839	43	7	2016	2016	NUM
ajfa-14839	43	8	)	)	PUNCT
ajfa-14839	43	9	have	have	AUX
ajfa-14839	43	10	also	also	ADV
ajfa-14839	43	11	linked	link	VERB
ajfa-14839	43	12	the	the	DET
ajfa-14839	43	13	recent	recent	ADJ
ajfa-14839	43	14	literature	literature	NOUN
ajfa-14839	43	15	in	in	ADP
ajfa-14839	43	16	leverage	leverage	NOUN
ajfa-14839	43	17	and	and	CCONJ
ajfa-14839	43	18	liquidity	liquidity	NOUN
ajfa-14839	43	19	to	to	ADP
ajfa-14839	43	20	earnings	earning	NOUN
ajfa-14839	43	21	and	and	CCONJ
ajfa-14839	43	22	capital	capital	NOUN
ajfa-14839	43	23	management	management	NOUN
ajfa-14839	43	24	.	.	PUNCT
ajfa-14839	44	1	othman	othman	PROPN
ajfa-14839	44	2	and	and	CCONJ
ajfa-14839	44	3	mersni	mersni	PROPN
ajfa-14839	44	4	(	(	PUNCT
ajfa-14839	44	5	2014	2014	NUM
ajfa-14839	44	6	)	)	PUNCT
ajfa-14839	44	7	provide	provide	VERB
ajfa-14839	44	8	an	an	DET
ajfa-14839	44	9	informative	informative	ADJ
ajfa-14839	44	10	analysis	analysis	NOUN
ajfa-14839	44	11	using	use	VERB
ajfa-14839	44	12	loan	loan	NOUN
ajfa-14839	44	13	loss	loss	NOUN
ajfa-14839	44	14	provisions	provision	NOUN
ajfa-14839	44	15	(	(	PUNCT
ajfa-14839	44	16	llps	llp	NOUN
ajfa-14839	44	17	)	)	PUNCT
ajfa-14839	44	18	in	in	ADP
ajfa-14839	44	19	middle	middle	ADJ
ajfa-14839	44	20	eastern	eastern	ADJ
ajfa-14839	44	21	banks	bank	NOUN
ajfa-14839	44	22	while	while	SCONJ
ajfa-14839	44	23	ozili	ozili	NOUN
ajfa-14839	44	24	(	(	PUNCT
ajfa-14839	44	25	2018	2018	NUM
ajfa-14839	44	26	)	)	PUNCT
ajfa-14839	44	27	links	link	NOUN
ajfa-14839	44	28	discretionary	discretionary	ADJ
ajfa-14839	44	29	llps	llp	NOUN
ajfa-14839	44	30	to	to	ADP
ajfa-14839	44	31	macroeconomic	macroeconomic	ADJ
ajfa-14839	44	32	progress	progress	NOUN
ajfa-14839	44	33	and	and	CCONJ
ajfa-14839	44	34	investor	investor	NOUN
ajfa-14839	44	35	protection	protection	NOUN
ajfa-14839	44	36	.	.	PUNCT
ajfa-14839	45	1	1.2	1.2	NUM
ajfa-14839	45	2	dealing	deal	VERB
ajfa-14839	45	3	with	with	ADP
ajfa-14839	45	4	crises	crisis	NOUN
ajfa-14839	45	5	cyclical	cyclical	ADJ
ajfa-14839	45	6	recessions	recession	NOUN
ajfa-14839	45	7	and	and	CCONJ
ajfa-14839	45	8	non	non	ADJ
ajfa-14839	45	9	-	-	ADJ
ajfa-14839	45	10	cyclical	cyclical	ADJ
ajfa-14839	45	11	crisis	crisis	NOUN
ajfa-14839	45	12	events	event	NOUN
ajfa-14839	45	13	such	such	ADJ
ajfa-14839	45	14	as	as	ADP
ajfa-14839	45	15	the	the	DET
ajfa-14839	45	16	global	global	ADJ
ajfa-14839	45	17	financial	financial	ADJ
ajfa-14839	45	18	crisis	crisis	NOUN
ajfa-14839	45	19	of	of	ADP
ajfa-14839	45	20	2007	2007	NUM
ajfa-14839	45	21	generate	generate	VERB
ajfa-14839	45	22	a	a	DET
ajfa-14839	45	23	similar	similar	ADJ
ajfa-14839	45	24	response	response	NOUN
ajfa-14839	45	25	from	from	ADP
ajfa-14839	45	26	firms	firm	NOUN
ajfa-14839	45	27	within	within	ADP
ajfa-14839	45	28	the	the	DET
ajfa-14839	45	29	means	mean	NOUN
ajfa-14839	45	30	available	available	ADJ
ajfa-14839	45	31	to	to	ADP
ajfa-14839	45	32	managers	manager	NOUN
ajfa-14839	45	33	to	to	PART
ajfa-14839	45	34	tweak	tweak	VERB
ajfa-14839	45	35	their	their	PRON
ajfa-14839	45	36	financial	financial	ADJ
ajfa-14839	45	37	reporting	reporting	NOUN
ajfa-14839	45	38	and	and	CCONJ
ajfa-14839	45	39	minimize	minimize	VERB
ajfa-14839	45	40	the	the	DET
ajfa-14839	45	41	impact	impact	NOUN
ajfa-14839	45	42	of	of	ADP
ajfa-14839	45	43	the	the	DET
ajfa-14839	45	44	crises	crisis	NOUN
ajfa-14839	45	45	on	on	ADP
ajfa-14839	45	46	the	the	DET
ajfa-14839	45	47	firm	firm	NOUN
ajfa-14839	45	48	’s	’s	PART
ajfa-14839	45	49	stakeholders	stakeholder	NOUN
ajfa-14839	45	50	and	and	CCONJ
ajfa-14839	45	51	future	future	ADJ
ajfa-14839	45	52	investing	investing	NOUN
ajfa-14839	45	53	and	and	CCONJ
ajfa-14839	45	54	financing	financing	NOUN
ajfa-14839	45	55	activities	activity	NOUN
ajfa-14839	45	56	.	.	PUNCT
ajfa-14839	46	1	we	we	PRON
ajfa-14839	46	2	use	use	VERB
ajfa-14839	46	3	crisis	crisis	NOUN
ajfa-14839	46	4	years	year	NOUN
ajfa-14839	46	5	of	of	ADP
ajfa-14839	46	6	2007	2007	NUM
ajfa-14839	46	7	and	and	CCONJ
ajfa-14839	46	8	2012	2012	NUM
ajfa-14839	46	9	to	to	PART
ajfa-14839	46	10	measure	measure	VERB
ajfa-14839	46	11	and	and	CCONJ
ajfa-14839	46	12	report	report	VERB
ajfa-14839	46	13	the	the	DET
ajfa-14839	46	14	earnings	earning	NOUN
ajfa-14839	46	15	management	management	NOUN
ajfa-14839	46	16	activities	activity	NOUN
ajfa-14839	46	17	of	of	ADP
ajfa-14839	46	18	indian	indian	ADJ
ajfa-14839	46	19	non	non	ADJ
ajfa-14839	46	20	-	-	ADJ
ajfa-14839	46	21	financial	financial	ADJ
ajfa-14839	46	22	firms	firm	NOUN
ajfa-14839	46	23	and	and	CCONJ
ajfa-14839	46	24	banks	bank	NOUN
ajfa-14839	46	25	and	and	CCONJ
ajfa-14839	46	26	review	review	VERB
ajfa-14839	46	27	the	the	DET
ajfa-14839	46	28	results	result	NOUN
ajfa-14839	46	29	considering	consider	VERB
ajfa-14839	46	30	existing	exist	VERB
ajfa-14839	46	31	evidence	evidence	NOUN
ajfa-14839	46	32	and	and	CCONJ
ajfa-14839	46	33	for	for	ADP
ajfa-14839	46	34	the	the	DET
ajfa-14839	46	35	benefit	benefit	NOUN
ajfa-14839	46	36	of	of	ADP
ajfa-14839	46	37	follow	follow	NOUN
ajfa-14839	46	38	on	on	ADP
ajfa-14839	46	39	research	research	NOUN
ajfa-14839	46	40	in	in	ADP
ajfa-14839	46	41	the	the	DET
ajfa-14839	46	42	area	area	NOUN
ajfa-14839	46	43	.	.	PUNCT
ajfa-14839	47	1	the	the	DET
ajfa-14839	47	2	analysis	analysis	NOUN
ajfa-14839	47	3	and	and	CCONJ
ajfa-14839	47	4	the	the	DET
ajfa-14839	47	5	literature	literature	NOUN
ajfa-14839	47	6	recognizes	recognize	VERB
ajfa-14839	47	7	that	that	SCONJ
ajfa-14839	47	8	quarterly	quarterly	ADJ
ajfa-14839	47	9	earnings	earning	NOUN
ajfa-14839	47	10	announcements	announcement	NOUN
ajfa-14839	47	11	facilitate	facilitate	VERB
ajfa-14839	47	12	the	the	DET
ajfa-14839	47	13	smoother	smooth	ADJ
ajfa-14839	47	14	management	management	NOUN
ajfa-14839	47	15	of	of	ADP
ajfa-14839	47	16	earnings	earning	NOUN
ajfa-14839	47	17	management	management	NOUN
ajfa-14839	47	18	strategies	strategy	NOUN
ajfa-14839	47	19	but	but	CCONJ
ajfa-14839	47	20	as	as	SCONJ
ajfa-14839	47	21	it	it	PRON
ajfa-14839	47	22	relies	rely	VERB
ajfa-14839	47	23	on	on	ADP
ajfa-14839	47	24	a	a	DET
ajfa-14839	47	25	large	large	ADJ
ajfa-14839	47	26	sample	sample	NOUN
ajfa-14839	47	27	,	,	PUNCT
ajfa-14839	47	28	it	it	PRON
ajfa-14839	47	29	expects	expect	VERB
ajfa-14839	47	30	sufficient	sufficient	ADJ
ajfa-14839	47	31	power	power	NOUN
ajfa-14839	47	32	in	in	ADP
ajfa-14839	47	33	the	the	DET
ajfa-14839	47	34	tests	test	NOUN
ajfa-14839	47	35	to	to	PART
ajfa-14839	47	36	ignore	ignore	VERB
ajfa-14839	47	37	other	other	ADJ
ajfa-14839	47	38	announcement	announcement	NOUN
ajfa-14839	47	39	effects	effect	NOUN
ajfa-14839	47	40	in	in	ADP
ajfa-14839	47	41	a	a	DET
ajfa-14839	47	42	consideration	consideration	NOUN
ajfa-14839	47	43	of	of	ADP
ajfa-14839	47	44	annual	annual	ADJ
ajfa-14839	47	45	earnings	earning	NOUN
ajfa-14839	47	46	announcement	announcement	NOUN
ajfa-14839	47	47	windows	window	NOUN
ajfa-14839	47	48	.	.	PUNCT
ajfa-14839	48	1	flores	flores	PROPN
ajfa-14839	48	2	et	et	PROPN
ajfa-14839	48	3	al	al	PROPN
ajfa-14839	48	4	.	.	PROPN
ajfa-14839	49	1	(	(	PUNCT
ajfa-14839	49	2	2018	2018	NUM
ajfa-14839	49	3	)	)	PUNCT
ajfa-14839	49	4	and	and	CCONJ
ajfa-14839	49	5	persakis	persakis	PROPN
ajfa-14839	49	6	and	and	CCONJ
ajfa-14839	49	7	iatridis	iatridis	PROPN
ajfa-14839	49	8	(	(	PUNCT
ajfa-14839	49	9	2015	2015	NUM
ajfa-14839	49	10	)	)	PUNCT
ajfa-14839	49	11	review	review	VERB
ajfa-14839	49	12	the	the	DET
ajfa-14839	49	13	relationship	relationship	NOUN
ajfa-14839	49	14	between	between	ADP
ajfa-14839	49	15	crises	crisis	NOUN
ajfa-14839	49	16	and	and	CCONJ
ajfa-14839	49	17	earnings	earning	NOUN
ajfa-14839	49	18	management	management	NOUN
ajfa-14839	49	19	.	.	PUNCT
ajfa-14839	50	1	asian	asian	ADJ
ajfa-14839	50	2	journal	journal	PROPN
ajfa-14839	50	3	of	of	ADP
ajfa-14839	50	4	finance	finance	PROPN
ajfa-14839	50	5	&	&	CCONJ
ajfa-14839	50	6	accounting	accounting	PROPN
ajfa-14839	50	7	issn	issn	PROPN
ajfa-14839	50	8	1946	1946	NUM
ajfa-14839	50	9	-	-	PUNCT
ajfa-14839	50	10	052x	052x	PROPN
ajfa-14839	50	11	2019	2019	NUM
ajfa-14839	50	12	,	,	PUNCT
ajfa-14839	50	13	vol	vol	NOUN
ajfa-14839	50	14	.	.	PROPN
ajfa-14839	50	15	11	11	NUM
ajfa-14839	50	16	,	,	PUNCT
ajfa-14839	50	17	no	no	INTJ
ajfa-14839	50	18	.	.	NOUN
ajfa-14839	50	19	1	1	NUM
ajfa-14839	50	20	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14839	50	21	224	224	NUM
ajfa-14839	50	22	final	final	ADJ
ajfa-14839	50	23	earnings	earning	NOUN
ajfa-14839	50	24	announcements	announcement	NOUN
ajfa-14839	50	25	of	of	ADP
ajfa-14839	50	26	the	the	DET
ajfa-14839	50	27	year	year	NOUN
ajfa-14839	50	28	are	be	AUX
ajfa-14839	50	29	likely	likely	ADJ
ajfa-14839	50	30	to	to	PART
ajfa-14839	50	31	be	be	AUX
ajfa-14839	50	32	more	more	ADV
ajfa-14839	50	33	definitive	definitive	ADJ
ajfa-14839	50	34	regarding	regard	VERB
ajfa-14839	50	35	the	the	DET
ajfa-14839	50	36	company	company	NOUN
ajfa-14839	50	37	’s	’s	PART
ajfa-14839	50	38	overall	overall	ADJ
ajfa-14839	50	39	earnings	earning	NOUN
ajfa-14839	50	40	management	management	NOUN
ajfa-14839	50	41	intentions	intention	NOUN
ajfa-14839	50	42	and	and	CCONJ
ajfa-14839	50	43	avoid	avoid	VERB
ajfa-14839	50	44	seasonal	seasonal	ADJ
ajfa-14839	50	45	fluctuations	fluctuation	NOUN
ajfa-14839	50	46	.	.	PUNCT
ajfa-14839	51	1	as	as	SCONJ
ajfa-14839	51	2	indian	indian	ADJ
ajfa-14839	51	3	firms	firm	NOUN
ajfa-14839	51	4	follow	follow	VERB
ajfa-14839	51	5	an	an	DET
ajfa-14839	51	6	april	april	PROPN
ajfa-14839	51	7	–	–	PUNCT
ajfa-14839	51	8	march	march	PROPN
ajfa-14839	51	9	fiscal	fiscal	ADJ
ajfa-14839	51	10	year	year	NOUN
ajfa-14839	51	11	,	,	PUNCT
ajfa-14839	51	12	we	we	PRON
ajfa-14839	51	13	also	also	ADV
ajfa-14839	51	14	follow	follow	VERB
ajfa-14839	51	15	their	their	PRON
ajfa-14839	51	16	march	march	NOUN
ajfa-14839	51	17	fiscal	fiscal	ADJ
ajfa-14839	51	18	announcements	announcement	NOUN
ajfa-14839	51	19	.	.	PUNCT
ajfa-14839	52	1	we	we	PRON
ajfa-14839	52	2	also	also	ADV
ajfa-14839	52	3	expect	expect	VERB
ajfa-14839	52	4	in	in	ADP
ajfa-14839	52	5	general	general	ADJ
ajfa-14839	52	6	that	that	SCONJ
ajfa-14839	52	7	changes	change	VERB
ajfa-14839	52	8	in	in	ADP
ajfa-14839	52	9	accounting	accounting	NOUN
ajfa-14839	52	10	guidelines	guideline	NOUN
ajfa-14839	52	11	over	over	ADP
ajfa-14839	52	12	the	the	DET
ajfa-14839	52	13	years	year	NOUN
ajfa-14839	52	14	would	would	AUX
ajfa-14839	52	15	have	have	AUX
ajfa-14839	52	16	reduced	reduce	VERB
ajfa-14839	52	17	overall	overall	ADJ
ajfa-14839	52	18	opportunities	opportunity	NOUN
ajfa-14839	52	19	for	for	ADP
ajfa-14839	52	20	earnings	earning	NOUN
ajfa-14839	52	21	management	management	NOUN
ajfa-14839	52	22	.	.	PUNCT
ajfa-14839	53	1	however	however	ADV
ajfa-14839	53	2	,	,	PUNCT
ajfa-14839	53	3	the	the	DET
ajfa-14839	53	4	corresponding	corresponding	ADJ
ajfa-14839	53	5	likely	likely	ADJ
ajfa-14839	53	6	increase	increase	NOUN
ajfa-14839	53	7	of	of	ADP
ajfa-14839	53	8	intangible	intangible	ADJ
ajfa-14839	53	9	assets	asset	NOUN
ajfa-14839	53	10	during	during	ADP
ajfa-14839	53	11	the	the	DET
ajfa-14839	53	12	period	period	NOUN
ajfa-14839	53	13	would	would	AUX
ajfa-14839	53	14	correspond	correspond	VERB
ajfa-14839	53	15	to	to	ADP
ajfa-14839	53	16	some	some	DET
ajfa-14839	53	17	increasing	increase	VERB
ajfa-14839	53	18	opportunity	opportunity	NOUN
ajfa-14839	53	19	for	for	ADP
ajfa-14839	53	20	earnings	earning	NOUN
ajfa-14839	53	21	management	management	NOUN
ajfa-14839	53	22	as	as	ADV
ajfa-14839	53	23	well	well	ADV
ajfa-14839	53	24	as	as	ADP
ajfa-14839	53	25	is	be	AUX
ajfa-14839	53	26	visible	visible	ADJ
ajfa-14839	53	27	in	in	ADP
ajfa-14839	53	28	table	table	NOUN
ajfa-14839	53	29	2	2	NUM
ajfa-14839	53	30	.	.	PUNCT
ajfa-14839	54	1	the	the	DET
ajfa-14839	54	2	analysis	analysis	NOUN
ajfa-14839	54	3	precludes	preclude	VERB
ajfa-14839	54	4	the	the	DET
ajfa-14839	54	5	final	final	ADJ
ajfa-14839	54	6	introduction	introduction	NOUN
ajfa-14839	54	7	of	of	ADP
ajfa-14839	54	8	ifrs	ifrs	PROPN
ajfa-14839	54	9	as	as	ADP
ajfa-14839	54	10	a	a	DET
ajfa-14839	54	11	mandatory	mandatory	ADJ
ajfa-14839	54	12	requirement	requirement	NOUN
ajfa-14839	54	13	for	for	ADP
ajfa-14839	54	14	indian	indian	ADJ
ajfa-14839	54	15	firms	firm	NOUN
ajfa-14839	54	16	though	though	SCONJ
ajfa-14839	54	17	internationally	internationally	ADV
ajfa-14839	54	18	focused	focused	ADJ
ajfa-14839	54	19	and	and	CCONJ
ajfa-14839	54	20	corporate	corporate	ADJ
ajfa-14839	54	21	governance	governance	NOUN
ajfa-14839	54	22	aware	aware	ADJ
ajfa-14839	54	23	firms	firm	NOUN
ajfa-14839	54	24	invest	invest	VERB
ajfa-14839	54	25	in	in	ADP
ajfa-14839	54	26	ifrs	ifrs	PROPN
ajfa-14839	54	27	based	base	VERB
ajfa-14839	54	28	financial	financial	ADJ
ajfa-14839	54	29	reporting	reporting	NOUN
ajfa-14839	54	30	.	.	PUNCT
ajfa-14839	55	1	we	we	PRON
ajfa-14839	55	2	also	also	ADV
ajfa-14839	55	3	rely	rely	VERB
ajfa-14839	55	4	on	on	ADP
ajfa-14839	55	5	a	a	DET
ajfa-14839	55	6	consensus	consensus	NOUN
ajfa-14839	55	7	that	that	SCONJ
ajfa-14839	55	8	informativeness	informativeness	NOUN
ajfa-14839	55	9	of	of	ADP
ajfa-14839	55	10	financial	financial	ADJ
ajfa-14839	55	11	reporting	reporting	NOUN
ajfa-14839	55	12	has	have	AUX
ajfa-14839	55	13	not	not	PART
ajfa-14839	55	14	decreased	decrease	VERB
ajfa-14839	55	15	in	in	ADP
ajfa-14839	55	16	the	the	DET
ajfa-14839	55	17	period	period	NOUN
ajfa-14839	55	18	of	of	ADP
ajfa-14839	55	19	2002	2002	NUM
ajfa-14839	55	20	-	-	SYM
ajfa-14839	55	21	2015	2015	NUM
ajfa-14839	55	22	which	which	DET
ajfa-14839	55	23	data	datum	NOUN
ajfa-14839	55	24	we	we	PRON
ajfa-14839	55	25	employ	employ	VERB
ajfa-14839	55	26	in	in	ADP
ajfa-14839	55	27	the	the	DET
ajfa-14839	55	28	analysis	analysis	NOUN
ajfa-14839	55	29	.	.	PUNCT
ajfa-14839	56	1	seminal	seminal	ADJ
ajfa-14839	56	2	research	research	NOUN
ajfa-14839	56	3	in	in	ADP
ajfa-14839	56	4	the	the	DET
ajfa-14839	56	5	area	area	NOUN
ajfa-14839	56	6	includes	include	VERB
ajfa-14839	56	7	a	a	DET
ajfa-14839	56	8	discussion	discussion	NOUN
ajfa-14839	56	9	on	on	ADP
ajfa-14839	56	10	informativeness	informativeness	NOUN
ajfa-14839	56	11	in	in	ADP
ajfa-14839	56	12	beaver	beaver	PROPN
ajfa-14839	56	13	,	,	PUNCT
ajfa-14839	56	14	correia	correia	PROPN
ajfa-14839	56	15	and	and	CCONJ
ajfa-14839	56	16	mcnichols	mcnichols	PROPN
ajfa-14839	56	17	(	(	PUNCT
ajfa-14839	56	18	2009	2009	NUM
ajfa-14839	56	19	)	)	PUNCT
ajfa-14839	56	20	;	;	PUNCT
ajfa-14839	56	21	discussion	discussion	NOUN
ajfa-14839	56	22	on	on	ADP
ajfa-14839	56	23	earnings	earning	NOUN
ajfa-14839	56	24	quality	quality	NOUN
ajfa-14839	56	25	by	by	ADP
ajfa-14839	56	26	dechow	dechow	ADJ
ajfa-14839	56	27	,	,	PUNCT
ajfa-14839	56	28	ge	ge	PROPN
ajfa-14839	56	29	and	and	CCONJ
ajfa-14839	56	30	schrand	schrand	PROPN
ajfa-14839	56	31	(	(	PUNCT
ajfa-14839	56	32	2010	2010	NUM
ajfa-14839	56	33	)	)	PUNCT
ajfa-14839	56	34	and	and	CCONJ
ajfa-14839	56	35	the	the	DET
ajfa-14839	56	36	discussion	discussion	NOUN
ajfa-14839	56	37	by	by	ADP
ajfa-14839	56	38	mcnichols	mcnichol	NOUN
ajfa-14839	56	39	and	and	CCONJ
ajfa-14839	56	40	stubbens	stubben	NOUN
ajfa-14839	56	41	(	(	PUNCT
ajfa-14839	56	42	2008	2008	NUM
ajfa-14839	56	43	)	)	PUNCT
ajfa-14839	56	44	on	on	ADP
ajfa-14839	56	45	the	the	DET
ajfa-14839	56	46	role	role	NOUN
ajfa-14839	56	47	of	of	ADP
ajfa-14839	56	48	earnings	earning	NOUN
ajfa-14839	56	49	management	management	NOUN
ajfa-14839	56	50	in	in	ADP
ajfa-14839	56	51	relation	relation	NOUN
ajfa-14839	56	52	to	to	ADP
ajfa-14839	56	53	investment	investment	NOUN
ajfa-14839	56	54	activity	activity	NOUN
ajfa-14839	56	55	envisaged	envisage	VERB
ajfa-14839	56	56	by	by	ADP
ajfa-14839	56	57	the	the	DET
ajfa-14839	56	58	firm	firm	NOUN
ajfa-14839	56	59	.	.	PUNCT
ajfa-14839	57	1	this	this	DET
ajfa-14839	57	2	study	study	NOUN
ajfa-14839	57	3	contributes	contribute	VERB
ajfa-14839	57	4	to	to	ADP
ajfa-14839	57	5	the	the	DET
ajfa-14839	57	6	literature	literature	NOUN
ajfa-14839	57	7	in	in	ADP
ajfa-14839	57	8	establishing	establish	VERB
ajfa-14839	57	9	a	a	DET
ajfa-14839	57	10	benchmark	benchmark	ADJ
ajfa-14839	57	11	level	level	NOUN
ajfa-14839	57	12	of	of	ADP
ajfa-14839	57	13	earnings	earning	NOUN
ajfa-14839	57	14	management	management	NOUN
ajfa-14839	57	15	in	in	ADP
ajfa-14839	57	16	emerging	emerge	VERB
ajfa-14839	57	17	markets	market	NOUN
ajfa-14839	57	18	which	which	PRON
ajfa-14839	57	19	at	at	ADP
ajfa-14839	57	20	2	2	NUM
ajfa-14839	57	21	%	%	NOUN
ajfa-14839	57	22	verifies	verifie	NOUN
ajfa-14839	57	23	with	with	ADP
ajfa-14839	57	24	other	other	ADJ
ajfa-14839	57	25	multi	multi	ADJ
ajfa-14839	57	26	country	country	NOUN
ajfa-14839	57	27	studies	study	NOUN
ajfa-14839	57	28	in	in	ADP
ajfa-14839	57	29	the	the	DET
ajfa-14839	57	30	area	area	NOUN
ajfa-14839	57	31	.	.	PUNCT
ajfa-14839	58	1	we	we	PRON
ajfa-14839	58	2	find	find	VERB
ajfa-14839	58	3	there	there	PRON
ajfa-14839	58	4	are	be	VERB
ajfa-14839	58	5	no	no	DET
ajfa-14839	58	6	significant	significant	ADJ
ajfa-14839	58	7	differences	difference	NOUN
ajfa-14839	58	8	based	base	VERB
ajfa-14839	58	9	in	in	ADP
ajfa-14839	58	10	industries	industry	NOUN
ajfa-14839	58	11	however	however	ADV
ajfa-14839	58	12	given	give	VERB
ajfa-14839	58	13	that	that	PRON
ajfa-14839	58	14	growth	growth	NOUN
ajfa-14839	58	15	-	-	PUNCT
ajfa-14839	58	16	oriented	orient	VERB
ajfa-14839	58	17	firms	firm	NOUN
ajfa-14839	58	18	are	be	AUX
ajfa-14839	58	19	creating	create	VERB
ajfa-14839	58	20	more	more	ADJ
ajfa-14839	58	21	earnings	earning	NOUN
ajfa-14839	58	22	management	management	NOUN
ajfa-14839	58	23	,	,	PUNCT
ajfa-14839	58	24	the	the	DET
ajfa-14839	58	25	influence	influence	NOUN
ajfa-14839	58	26	of	of	ADP
ajfa-14839	58	27	innovationbased	innovationbased	ADJ
ajfa-14839	58	28	strategies	strategy	NOUN
ajfa-14839	58	29	can	can	AUX
ajfa-14839	58	30	be	be	AUX
ajfa-14839	58	31	explained	explain	VERB
ajfa-14839	58	32	in	in	ADP
ajfa-14839	58	33	industrials	industrial	NOUN
ajfa-14839	58	34	and	and	CCONJ
ajfa-14839	58	35	healthcare	healthcare	NOUN
ajfa-14839	58	36	(	(	PUNCT
ajfa-14839	58	37	see	see	VERB
ajfa-14839	58	38	table	table	NOUN
ajfa-14839	58	39	2	2	NUM
ajfa-14839	58	40	)	)	PUNCT
ajfa-14839	58	41	apart	apart	ADV
ajfa-14839	58	42	from	from	ADP
ajfa-14839	58	43	the	the	DET
ajfa-14839	58	44	significant	significant	ADJ
ajfa-14839	58	45	effect	effect	NOUN
ajfa-14839	58	46	of	of	ADP
ajfa-14839	58	47	corporate	corporate	ADJ
ajfa-14839	58	48	governance	governance	NOUN
ajfa-14839	58	49	on	on	ADP
ajfa-14839	58	50	earnings	earning	NOUN
ajfa-14839	58	51	management	management	NOUN
ajfa-14839	58	52	.	.	PUNCT
ajfa-14839	59	1	the	the	DET
ajfa-14839	59	2	study	study	NOUN
ajfa-14839	59	3	is	be	AUX
ajfa-14839	59	4	based	base	VERB
ajfa-14839	59	5	on	on	ADP
ajfa-14839	59	6	100	100	NUM
ajfa-14839	59	7	largest	large	ADJ
ajfa-14839	59	8	listed	list	VERB
ajfa-14839	59	9	enterprises	enterprise	NOUN
ajfa-14839	59	10	in	in	ADP
ajfa-14839	59	11	india	india	PROPN
ajfa-14839	59	12	under	under	ADP
ajfa-14839	59	13	the	the	DET
ajfa-14839	59	14	companies	company	NOUN
ajfa-14839	59	15	act	act	VERB
ajfa-14839	59	16	(	(	PUNCT
ajfa-14839	59	17	2013	2013	NUM
ajfa-14839	59	18	)	)	PUNCT
ajfa-14839	59	19	and	and	CCONJ
ajfa-14839	59	20	the	the	DET
ajfa-14839	59	21	relevant	relevant	ADJ
ajfa-14839	59	22	banking	banking	NOUN
ajfa-14839	59	23	acts	act	VERB
ajfa-14839	59	24	for	for	ADP
ajfa-14839	59	25	listed	list	VERB
ajfa-14839	59	26	banks	bank	NOUN
ajfa-14839	59	27	.	.	PUNCT
ajfa-14839	60	1	sophisticated	sophisticated	ADJ
ajfa-14839	60	2	earnings	earning	NOUN
ajfa-14839	60	3	management	management	NOUN
ajfa-14839	60	4	is	be	AUX
ajfa-14839	60	5	proved	prove	VERB
ajfa-14839	60	6	by	by	ADP
ajfa-14839	60	7	a	a	DET
ajfa-14839	60	8	negative	negative	ADJ
ajfa-14839	60	9	correlation	correlation	NOUN
ajfa-14839	60	10	in	in	ADP
ajfa-14839	60	11	larger	large	ADJ
ajfa-14839	60	12	corporates	corporate	NOUN
ajfa-14839	60	13	and	and	CCONJ
ajfa-14839	60	14	the	the	DET
ajfa-14839	60	15	pro	pro	ADJ
ajfa-14839	60	16	cyclical	cyclical	ADJ
ajfa-14839	60	17	ramp	ramp	NOUN
ajfa-14839	60	18	up	up	ADP
ajfa-14839	60	19	of	of	ADP
ajfa-14839	60	20	discretionary	discretionary	ADJ
ajfa-14839	60	21	llps	llp	NOUN
ajfa-14839	60	22	in	in	ADP
ajfa-14839	60	23	banks	bank	NOUN
ajfa-14839	60	24	the	the	DET
ajfa-14839	60	25	study	study	NOUN
ajfa-14839	60	26	importantly	importantly	ADV
ajfa-14839	60	27	proves	prove	VERB
ajfa-14839	60	28	the	the	DET
ajfa-14839	60	29	opportunistic	opportunistic	ADJ
ajfa-14839	60	30	reliance	reliance	NOUN
ajfa-14839	60	31	of	of	ADP
ajfa-14839	60	32	large	large	ADJ
ajfa-14839	60	33	,	,	PUNCT
ajfa-14839	60	34	well	well	ADV
ajfa-14839	60	35	-	-	PUNCT
ajfa-14839	60	36	managed	manage	VERB
ajfa-14839	60	37	and	and	CCONJ
ajfa-14839	60	38	established	establish	VERB
ajfa-14839	60	39	firms	firm	NOUN
ajfa-14839	60	40	on	on	ADP
ajfa-14839	60	41	sales	sale	NOUN
ajfa-14839	60	42	.	.	PUNCT
ajfa-14839	61	1	earnings	earning	NOUN
ajfa-14839	61	2	management	management	NOUN
ajfa-14839	61	3	is	be	AUX
ajfa-14839	61	4	related	relate	VERB
ajfa-14839	61	5	to	to	ADP
ajfa-14839	61	6	sales	sale	NOUN
ajfa-14839	61	7	with	with	ADP
ajfa-14839	61	8	a	a	DET
ajfa-14839	61	9	large	large	ADJ
ajfa-14839	61	10	coefficient	coefficient	NOUN
ajfa-14839	61	11	that	that	SCONJ
ajfa-14839	61	12	significantly	significantly	ADV
ajfa-14839	61	13	changes	change	VERB
ajfa-14839	61	14	signs	sign	NOUN
ajfa-14839	61	15	in	in	ADP
ajfa-14839	61	16	the	the	DET
ajfa-14839	61	17	crisis	crisis	NOUN
ajfa-14839	61	18	years	year	NOUN
ajfa-14839	61	19	.	.	PUNCT
ajfa-14839	62	1	this	this	PRON
ajfa-14839	62	2	reflects	reflect	VERB
ajfa-14839	62	3	poorly	poorly	ADV
ajfa-14839	62	4	on	on	ADP
ajfa-14839	62	5	corporate	corporate	ADJ
ajfa-14839	62	6	governance	governance	NOUN
ajfa-14839	62	7	standards	standard	NOUN
ajfa-14839	62	8	in	in	ADP
ajfa-14839	62	9	large	large	ADJ
ajfa-14839	62	10	emerging	emerge	VERB
ajfa-14839	62	11	markets	market	NOUN
ajfa-14839	62	12	and	and	CCONJ
ajfa-14839	62	13	reflects	reflect	VERB
ajfa-14839	62	14	on	on	ADP
ajfa-14839	62	15	the	the	DET
ajfa-14839	62	16	requirement	requirement	NOUN
ajfa-14839	62	17	of	of	ADP
ajfa-14839	62	18	investment	investment	NOUN
ajfa-14839	62	19	outstripping	outstrip	VERB
ajfa-14839	62	20	available	available	ADJ
ajfa-14839	62	21	capital	capital	NOUN
ajfa-14839	62	22	as	as	SCONJ
ajfa-14839	62	23	managers	manager	NOUN
ajfa-14839	62	24	increase	increase	VERB
ajfa-14839	62	25	profit	profit	NOUN
ajfa-14839	62	26	reporting	reporting	NOUN
ajfa-14839	62	27	using	use	VERB
ajfa-14839	62	28	all	all	DET
ajfa-14839	62	29	available	available	ADJ
ajfa-14839	62	30	cash	cash	NOUN
ajfa-14839	62	31	into	into	ADP
ajfa-14839	62	32	working	work	VERB
ajfa-14839	62	33	capital	capital	NOUN
ajfa-14839	62	34	investments	investment	NOUN
ajfa-14839	62	35	making	make	VERB
ajfa-14839	62	36	ppe	ppe	PROPN
ajfa-14839	62	37	investments	investment	NOUN
ajfa-14839	62	38	a	a	DET
ajfa-14839	62	39	second	second	ADV
ajfa-14839	62	40	-	-	PUNCT
ajfa-14839	62	41	best	good	ADJ
ajfa-14839	62	42	priority	priority	NOUN
ajfa-14839	62	43	.	.	PUNCT
ajfa-14839	63	1	earnings	earning	NOUN
ajfa-14839	63	2	management	management	NOUN
ajfa-14839	63	3	is	be	AUX
ajfa-14839	63	4	lower	low	ADJ
ajfa-14839	63	5	in	in	ADP
ajfa-14839	63	6	larger	large	ADJ
ajfa-14839	63	7	companies	company	NOUN
ajfa-14839	63	8	with	with	ADP
ajfa-14839	63	9	recognition	recognition	NOUN
ajfa-14839	63	10	in	in	ADP
ajfa-14839	63	11	corporate	corporate	ADJ
ajfa-14839	63	12	governance	governance	NOUN
ajfa-14839	63	13	.	.	PUNCT
ajfa-14839	64	1	india	india	PROPN
ajfa-14839	64	2	is	be	AUX
ajfa-14839	64	3	an	an	DET
ajfa-14839	64	4	investor	investor	NOUN
ajfa-14839	64	5	friendly	friendly	ADJ
ajfa-14839	64	6	,	,	PUNCT
ajfa-14839	64	7	well	well	ADV
ajfa-14839	64	8	-	-	PUNCT
ajfa-14839	64	9	regulated	regulate	VERB
ajfa-14839	64	10	destination	destination	NOUN
ajfa-14839	64	11	with	with	ADP
ajfa-14839	64	12	deep	deep	ADJ
ajfa-14839	64	13	financial	financial	ADJ
ajfa-14839	64	14	markets	market	NOUN
ajfa-14839	64	15	(	(	PUNCT
ajfa-14839	64	16	groh	groh	VERB
ajfa-14839	64	17	et	et	PROPN
ajfa-14839	64	18	al	al	PROPN
ajfa-14839	64	19	.	.	PROPN
ajfa-14839	64	20	,	,	PUNCT
ajfa-14839	64	21	2018	2018	NUM
ajfa-14839	64	22	)	)	PUNCT
ajfa-14839	64	23	.	.	PUNCT
ajfa-14839	65	1	the	the	DET
ajfa-14839	65	2	study	study	NOUN
ajfa-14839	65	3	tries	try	VERB
ajfa-14839	65	4	to	to	PART
ajfa-14839	65	5	close	close	VERB
ajfa-14839	65	6	the	the	DET
ajfa-14839	65	7	gap	gap	NOUN
ajfa-14839	65	8	in	in	ADP
ajfa-14839	65	9	the	the	DET
ajfa-14839	65	10	higher	high	ADJ
ajfa-14839	65	11	earnings	earning	NOUN
ajfa-14839	65	12	management	management	NOUN
ajfa-14839	65	13	given	give	VERB
ajfa-14839	65	14	in	in	ADP
ajfa-14839	65	15	the	the	DET
ajfa-14839	65	16	sample	sample	NOUN
ajfa-14839	65	17	given	give	VERB
ajfa-14839	65	18	the	the	DET
ajfa-14839	65	19	better	well	ADJ
ajfa-14839	65	20	standards	standard	NOUN
ajfa-14839	65	21	of	of	ADP
ajfa-14839	65	22	corporate	corporate	ADJ
ajfa-14839	65	23	governance	governance	NOUN
ajfa-14839	65	24	visible	visible	ADJ
ajfa-14839	65	25	based	base	VERB
ajfa-14839	65	26	on	on	ADP
ajfa-14839	65	27	compliance	compliance	NOUN
ajfa-14839	65	28	with	with	ADP
ajfa-14839	65	29	international	international	ADJ
ajfa-14839	65	30	reporting	reporting	NOUN
ajfa-14839	65	31	standards	standard	NOUN
ajfa-14839	65	32	and	and	CCONJ
ajfa-14839	65	33	the	the	DET
ajfa-14839	65	34	recent	recent	ADJ
ajfa-14839	65	35	outward	outward	ADJ
ajfa-14839	65	36	m&a	m&a	PROPN
ajfa-14839	65	37	seen	see	VERB
ajfa-14839	65	38	in	in	ADP
ajfa-14839	65	39	such	such	ADJ
ajfa-14839	65	40	large	large	ADJ
ajfa-14839	65	41	emerging	emerge	VERB
ajfa-14839	65	42	markets	market	NOUN
ajfa-14839	65	43	and	and	CCONJ
ajfa-14839	65	44	compares	compare	VERB
ajfa-14839	65	45	earnings	earning	NOUN
ajfa-14839	65	46	management	management	NOUN
ajfa-14839	65	47	strategies	strategy	NOUN
ajfa-14839	65	48	of	of	ADP
ajfa-14839	65	49	banks	bank	NOUN
ajfa-14839	65	50	in	in	ADP
ajfa-14839	65	51	the	the	DET
ajfa-14839	65	52	sample(listed	sample(liste	VERB
ajfa-14839	65	53	banks	bank	NOUN
ajfa-14839	65	54	in	in	ADP
ajfa-14839	65	55	the	the	DET
ajfa-14839	65	56	nifty	nifty	ADJ
ajfa-14839	65	57	100	100	NUM
ajfa-14839	65	58	in	in	ADP
ajfa-14839	65	59	india	india	PROPN
ajfa-14839	65	60	)	)	PUNCT
ajfa-14839	65	61	.	.	PUNCT
ajfa-14839	66	1	we	we	PRON
ajfa-14839	66	2	find	find	VERB
ajfa-14839	66	3	banks	bank	NOUN
ajfa-14839	66	4	to	to	PART
ajfa-14839	66	5	be	be	AUX
ajfa-14839	66	6	sophisticate	sophisticate	ADJ
ajfa-14839	66	7	users	user	NOUN
ajfa-14839	66	8	of	of	ADP
ajfa-14839	66	9	earnings	earning	NOUN
ajfa-14839	66	10	management	management	NOUN
ajfa-14839	66	11	,	,	PUNCT
ajfa-14839	66	12	increasing	increase	VERB
ajfa-14839	66	13	llps	llp	NOUN
ajfa-14839	66	14	during	during	ADP
ajfa-14839	66	15	profitable	profitable	ADJ
ajfa-14839	66	16	years	year	NOUN
ajfa-14839	66	17	supported	support	VERB
ajfa-14839	66	18	by	by	ADP
ajfa-14839	66	19	express	express	ADJ
ajfa-14839	66	20	regulation	regulation	NOUN
ajfa-14839	66	21	from	from	ADP
ajfa-14839	66	22	the	the	DET
ajfa-14839	66	23	rbi	rbi	NOUN
ajfa-14839	66	24	(	(	PUNCT
ajfa-14839	66	25	central	central	ADJ
ajfa-14839	66	26	bank	bank	NOUN
ajfa-14839	66	27	)	)	PUNCT
ajfa-14839	66	28	.	.	PUNCT
ajfa-14839	67	1	jooste	jooste	NOUN
ajfa-14839	67	2	(	(	PUNCT
ajfa-14839	67	3	2013	2013	NUM
ajfa-14839	67	4	)	)	PUNCT
ajfa-14839	67	5	employs	employ	VERB
ajfa-14839	67	6	a	a	DET
ajfa-14839	67	7	survey	survey	NOUN
ajfa-14839	67	8	to	to	PART
ajfa-14839	67	9	confirm	confirm	VERB
ajfa-14839	67	10	the	the	DET
ajfa-14839	67	11	ethical	ethical	ADJ
ajfa-14839	67	12	issues	issue	NOUN
ajfa-14839	67	13	surrounding	surround	VERB
ajfa-14839	67	14	discretionary	discretionary	ADJ
ajfa-14839	67	15	earnings	earning	NOUN
ajfa-14839	67	16	management	management	NOUN
ajfa-14839	67	17	while	while	SCONJ
ajfa-14839	67	18	li	li	PROPN
ajfa-14839	67	19	,	,	PUNCT
ajfa-14839	67	20	park	park	NOUN
ajfa-14839	67	21	and	and	CCONJ
ajfa-14839	67	22	bao	bao	PROPN
ajfa-14839	67	23	(	(	PUNCT
ajfa-14839	67	24	2014	2014	NUM
ajfa-14839	67	25	)	)	PUNCT
ajfa-14839	67	26	comment	comment	NOUN
ajfa-14839	67	27	on	on	ADP
ajfa-14839	67	28	trustworthiness	trustworthiness	NOUN
ajfa-14839	67	29	of	of	ADP
ajfa-14839	67	30	financial	financial	ADJ
ajfa-14839	67	31	reporting	reporting	NOUN
ajfa-14839	67	32	in	in	ADP
ajfa-14839	67	33	emerging	emerge	VERB
ajfa-14839	67	34	market	market	NOUN
ajfa-14839	67	35	economies	economy	NOUN
ajfa-14839	67	36	.	.	PUNCT
ajfa-14839	68	1	asian	asian	ADJ
ajfa-14839	68	2	journal	journal	PROPN
ajfa-14839	68	3	of	of	ADP
ajfa-14839	68	4	finance	finance	PROPN
ajfa-14839	68	5	&	&	CCONJ
ajfa-14839	68	6	accounting	accounting	PROPN
ajfa-14839	68	7	issn	issn	PROPN
ajfa-14839	68	8	1946	1946	NUM
ajfa-14839	68	9	-	-	PUNCT
ajfa-14839	68	10	052x	052x	PROPN
ajfa-14839	68	11	2019	2019	NUM
ajfa-14839	68	12	,	,	PUNCT
ajfa-14839	68	13	vol	vol	NOUN
ajfa-14839	68	14	.	.	PROPN
ajfa-14839	68	15	11	11	NUM
ajfa-14839	68	16	,	,	PUNCT
ajfa-14839	68	17	no	no	INTJ
ajfa-14839	68	18	.	.	NOUN
ajfa-14839	68	19	1	1	NUM
ajfa-14839	68	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	68	21	225	225	NUM
ajfa-14839	68	22	the	the	DET
ajfa-14839	68	23	following	follow	VERB
ajfa-14839	68	24	section	section	NOUN
ajfa-14839	68	25	updates	update	VERB
ajfa-14839	68	26	the	the	DET
ajfa-14839	68	27	literature	literature	PROPN
ajfa-14839	68	28	review	review	NOUN
ajfa-14839	68	29	on	on	ADP
ajfa-14839	68	30	the	the	DET
ajfa-14839	68	31	subject	subject	NOUN
ajfa-14839	68	32	.	.	PUNCT
ajfa-14839	69	1	the	the	DET
ajfa-14839	69	2	document	document	NOUN
ajfa-14839	69	3	proceeds	proceed	VERB
ajfa-14839	69	4	to	to	PART
ajfa-14839	69	5	explain	explain	VERB
ajfa-14839	69	6	the	the	DET
ajfa-14839	69	7	data	datum	NOUN
ajfa-14839	69	8	and	and	CCONJ
ajfa-14839	69	9	apply	apply	VERB
ajfa-14839	69	10	did	do	VERB
ajfa-14839	69	11	measurement	measurement	NOUN
ajfa-14839	69	12	with	with	ADP
ajfa-14839	69	13	the	the	DET
ajfa-14839	69	14	earnings	earning	NOUN
ajfa-14839	69	15	management	management	NOUN
ajfa-14839	69	16	model	model	NOUN
ajfa-14839	69	17	to	to	PART
ajfa-14839	69	18	isolate	isolate	VERB
ajfa-14839	69	19	the	the	DET
ajfa-14839	69	20	behavior	behavior	NOUN
ajfa-14839	69	21	of	of	ADP
ajfa-14839	69	22	discretionary	discretionary	ADJ
ajfa-14839	69	23	accruals	accrual	NOUN
ajfa-14839	69	24	in	in	ADP
ajfa-14839	69	25	the	the	DET
ajfa-14839	69	26	designated	designate	VERB
ajfa-14839	69	27	crises	crisis	NOUN
ajfa-14839	69	28	years	year	NOUN
ajfa-14839	69	29	.	.	PUNCT
ajfa-14839	70	1	in	in	ADP
ajfa-14839	70	2	the	the	DET
ajfa-14839	70	3	end	end	NOUN
ajfa-14839	70	4	we	we	PRON
ajfa-14839	70	5	discuss	discuss	VERB
ajfa-14839	70	6	the	the	DET
ajfa-14839	70	7	conclusions	conclusion	NOUN
ajfa-14839	70	8	from	from	ADP
ajfa-14839	70	9	our	our	PRON
ajfa-14839	70	10	data	datum	NOUN
ajfa-14839	70	11	and	and	CCONJ
ajfa-14839	70	12	the	the	DET
ajfa-14839	70	13	implications	implication	NOUN
ajfa-14839	70	14	for	for	ADP
ajfa-14839	70	15	the	the	DET
ajfa-14839	70	16	subject	subject	NOUN
ajfa-14839	70	17	.	.	PUNCT
ajfa-14839	71	1	2	2	X
ajfa-14839	71	2	.	.	X
ajfa-14839	71	3	literature	literature	NOUN
ajfa-14839	71	4	review	review	PROPN
ajfa-14839	71	5	earnings	earning	NOUN
ajfa-14839	71	6	management	management	NOUN
ajfa-14839	71	7	has	have	AUX
ajfa-14839	71	8	been	be	AUX
ajfa-14839	71	9	tested	test	VERB
ajfa-14839	71	10	empirically	empirically	ADV
ajfa-14839	71	11	across	across	ADP
ajfa-14839	71	12	international	international	ADJ
ajfa-14839	71	13	accounting	accounting	NOUN
ajfa-14839	71	14	regimes	regime	NOUN
ajfa-14839	71	15	.	.	PUNCT
ajfa-14839	72	1	it	it	PRON
ajfa-14839	72	2	is	be	AUX
ajfa-14839	72	3	seen	see	VERB
ajfa-14839	72	4	to	to	PART
ajfa-14839	72	5	be	be	AUX
ajfa-14839	72	6	lower	low	ADJ
ajfa-14839	72	7	in	in	ADP
ajfa-14839	72	8	common	common	ADJ
ajfa-14839	72	9	law	law	NOUN
ajfa-14839	72	10	countries	country	NOUN
ajfa-14839	72	11	because	because	SCONJ
ajfa-14839	72	12	of	of	ADP
ajfa-14839	72	13	better	well	ADJ
ajfa-14839	72	14	investor	investor	NOUN
ajfa-14839	72	15	protection	protection	NOUN
ajfa-14839	72	16	(	(	PUNCT
ajfa-14839	72	17	leuz	leuz	NOUN
ajfa-14839	72	18	,	,	PUNCT
ajfa-14839	72	19	nanda	nanda	ADV
ajfa-14839	72	20	and	and	CCONJ
ajfa-14839	72	21	wysocki	wysocki	PROPN
ajfa-14839	72	22	,	,	PUNCT
ajfa-14839	72	23	2003	2003	NUM
ajfa-14839	72	24	)	)	PUNCT
ajfa-14839	72	25	.	.	PUNCT
ajfa-14839	73	1	real	real	ADJ
ajfa-14839	73	2	earnings	earning	NOUN
ajfa-14839	73	3	management	management	NOUN
ajfa-14839	73	4	becomes	become	VERB
ajfa-14839	73	5	more	more	ADV
ajfa-14839	73	6	possible	possible	ADJ
ajfa-14839	73	7	with	with	ADP
ajfa-14839	73	8	lower	low	ADJ
ajfa-14839	73	9	discretionary	discretionary	ADJ
ajfa-14839	73	10	expenses	expense	NOUN
ajfa-14839	73	11	.	.	PUNCT
ajfa-14839	74	1	however	however	ADV
ajfa-14839	74	2	,	,	PUNCT
ajfa-14839	74	3	li	li	PROPN
ajfa-14839	74	4	(	(	PUNCT
ajfa-14839	74	5	2019	2019	NUM
ajfa-14839	74	6	)	)	PUNCT
ajfa-14839	74	7	confirms	confirm	VERB
ajfa-14839	74	8	that	that	SCONJ
ajfa-14839	74	9	real	real	ADJ
ajfa-14839	74	10	and	and	CCONJ
ajfa-14839	74	11	accrual	accrual	ADJ
ajfa-14839	74	12	-	-	PUNCT
ajfa-14839	74	13	based	base	VERB
ajfa-14839	74	14	earnings	earning	NOUN
ajfa-14839	74	15	management	management	NOUN
ajfa-14839	74	16	are	be	AUX
ajfa-14839	74	17	complementary	complementary	ADJ
ajfa-14839	74	18	.	.	PUNCT
ajfa-14839	74	19	attia	attia	PROPN
ajfa-14839	74	20	,	,	PUNCT
ajfa-14839	74	21	lassoued	lassoue	VERB
ajfa-14839	74	22	and	and	CCONJ
ajfa-14839	74	23	attia	attia	PROPN
ajfa-14839	74	24	(	(	PUNCT
ajfa-14839	74	25	2016	2016	NUM
ajfa-14839	74	26	)	)	PUNCT
ajfa-14839	74	27	;	;	PUNCT
ajfa-14839	74	28	ahmed	ahmed	PROPN
ajfa-14839	74	29	(	(	PUNCT
ajfa-14839	74	30	2015	2015	NUM
ajfa-14839	74	31	)	)	PUNCT
ajfa-14839	74	32	;	;	PUNCT
ajfa-14839	74	33	safdar	safdar	PROPN
ajfa-14839	74	34	and	and	CCONJ
ajfa-14839	74	35	yan	yan	PROPN
ajfa-14839	74	36	(	(	PUNCT
ajfa-14839	74	37	2016	2016	NUM
ajfa-14839	74	38	)	)	PUNCT
ajfa-14839	74	39	;	;	PUNCT
ajfa-14839	74	40	and	and	CCONJ
ajfa-14839	74	41	dayanandan	dayanandan	PROPN
ajfa-14839	74	42	and	and	CCONJ
ajfa-14839	74	43	sra	sra	PROPN
ajfa-14839	74	44	(	(	PUNCT
ajfa-14839	74	45	2018	2018	NUM
ajfa-14839	74	46	)	)	PUNCT
ajfa-14839	74	47	comment	comment	NOUN
ajfa-14839	74	48	on	on	ADP
ajfa-14839	74	49	the	the	DET
ajfa-14839	74	50	accrual	accrual	ADJ
ajfa-14839	74	51	-	-	PUNCT
ajfa-14839	74	52	based	base	VERB
ajfa-14839	74	53	earnings	earning	NOUN
ajfa-14839	74	54	management	management	NOUN
ajfa-14839	74	55	in	in	ADP
ajfa-14839	74	56	emerging	emerge	VERB
ajfa-14839	74	57	markets	market	NOUN
ajfa-14839	74	58	and	and	CCONJ
ajfa-14839	74	59	their	their	PRON
ajfa-14839	74	60	earnings	earning	NOUN
ajfa-14839	74	61	quality	quality	NOUN
ajfa-14839	74	62	,	,	PUNCT
ajfa-14839	74	63	informativeness	informativeness	NOUN
ajfa-14839	74	64	and	and	CCONJ
ajfa-14839	74	65	value	value	NOUN
ajfa-14839	74	66	relevance	relevance	NOUN
ajfa-14839	74	67	in	in	ADP
ajfa-14839	74	68	a	a	DET
ajfa-14839	74	69	growth	growth	NOUN
ajfa-14839	74	70	environment	environment	NOUN
ajfa-14839	74	71	.	.	PUNCT
ajfa-14839	75	1	asia	asia	PROPN
ajfa-14839	75	2	and	and	CCONJ
ajfa-14839	75	3	other	other	ADJ
ajfa-14839	75	4	higher	high	ADJ
ajfa-14839	75	5	growth	growth	NOUN
ajfa-14839	75	6	countries	country	NOUN
ajfa-14839	75	7	are	be	AUX
ajfa-14839	75	8	found	find	VERB
ajfa-14839	75	9	to	to	PART
ajfa-14839	75	10	lie	lie	VERB
ajfa-14839	75	11	in	in	ADP
ajfa-14839	75	12	an	an	DET
ajfa-14839	75	13	independent	independent	ADJ
ajfa-14839	75	14	cluster	cluster	NOUN
ajfa-14839	75	15	with	with	ADP
ajfa-14839	75	16	both	both	CCONJ
ajfa-14839	75	17	civil	civil	ADJ
ajfa-14839	75	18	and	and	CCONJ
ajfa-14839	75	19	common	common	ADJ
ajfa-14839	75	20	law	law	NOUN
ajfa-14839	75	21	characteristics	characteristic	NOUN
ajfa-14839	75	22	with	with	ADP
ajfa-14839	75	23	significant	significant	ADJ
ajfa-14839	75	24	accrual	accrual	ADJ
ajfa-14839	75	25	-	-	PUNCT
ajfa-14839	75	26	based	base	VERB
ajfa-14839	75	27	earnings	earning	NOUN
ajfa-14839	75	28	management	management	NOUN
ajfa-14839	75	29	(	(	PUNCT
ajfa-14839	75	30	ibid	ibid	NOUN
ajfa-14839	75	31	.	.	PUNCT
ajfa-14839	75	32	)	)	PUNCT
ajfa-14839	75	33	.	.	PUNCT
ajfa-14839	76	1	these	these	DET
ajfa-14839	76	2	dimensions	dimension	NOUN
ajfa-14839	76	3	in	in	ADP
ajfa-14839	76	4	earnings	earning	NOUN
ajfa-14839	76	5	management	management	NOUN
ajfa-14839	76	6	advantage	advantage	NOUN
ajfa-14839	76	7	from	from	ADP
ajfa-14839	76	8	corporate	corporate	ADJ
ajfa-14839	76	9	finance	finance	NOUN
ajfa-14839	76	10	literature	literature	NOUN
ajfa-14839	76	11	of	of	ADP
ajfa-14839	76	12	laporta	laporta	PROPN
ajfa-14839	76	13	et	et	PROPN
ajfa-14839	76	14	al	al	PROPN
ajfa-14839	76	15	(	(	PUNCT
ajfa-14839	76	16	2002	2002	NUM
ajfa-14839	76	17	)	)	PUNCT
ajfa-14839	76	18	relating	relate	VERB
ajfa-14839	76	19	corporate	corporate	ADJ
ajfa-14839	76	20	governance	governance	NOUN
ajfa-14839	76	21	,	,	PUNCT
ajfa-14839	76	22	monitoring	monitoring	NOUN
ajfa-14839	76	23	and	and	CCONJ
ajfa-14839	76	24	investor	investor	NOUN
ajfa-14839	76	25	protection	protection	NOUN
ajfa-14839	76	26	and	and	CCONJ
ajfa-14839	76	27	legal	legal	ADJ
ajfa-14839	76	28	frameworks	framework	NOUN
ajfa-14839	76	29	in	in	ADP
ajfa-14839	76	30	host	host	NOUN
ajfa-14839	76	31	countries	country	NOUN
ajfa-14839	76	32	.	.	PUNCT
ajfa-14839	77	1	accruals	accrual	NOUN
ajfa-14839	77	2	are	be	AUX
ajfa-14839	77	3	frequently	frequently	ADV
ajfa-14839	77	4	used	use	VERB
ajfa-14839	77	5	for	for	ADP
ajfa-14839	77	6	verification	verification	NOUN
ajfa-14839	77	7	in	in	ADP
ajfa-14839	77	8	the	the	DET
ajfa-14839	77	9	literature	literature	NOUN
ajfa-14839	77	10	with	with	ADP
ajfa-14839	77	11	events	event	NOUN
ajfa-14839	77	12	of	of	ADP
ajfa-14839	77	13	earnings	earning	NOUN
ajfa-14839	77	14	restatement	restatement	NOUN
ajfa-14839	77	15	and	and	CCONJ
ajfa-14839	77	16	enforcement	enforcement	NOUN
ajfa-14839	77	17	actions	action	NOUN
ajfa-14839	77	18	by	by	ADP
ajfa-14839	77	19	sec	sec	PROPN
ajfa-14839	77	20	(	(	PUNCT
ajfa-14839	77	21	usa	usa	PROPN
ajfa-14839	77	22	)	)	PUNCT
ajfa-14839	77	23	,	,	PUNCT
ajfa-14839	77	24	sebi	sebi	PROPN
ajfa-14839	77	25	(	(	PUNCT
ajfa-14839	77	26	india	india	PROPN
ajfa-14839	77	27	)	)	PUNCT
ajfa-14839	77	28	or	or	CCONJ
ajfa-14839	77	29	other	other	ADJ
ajfa-14839	77	30	regulators	regulator	NOUN
ajfa-14839	77	31	.	.	PUNCT
ajfa-14839	78	1	(	(	PUNCT
ajfa-14839	78	2	dechow	dechow	ADJ
ajfa-14839	78	3	,	,	PUNCT
ajfa-14839	78	4	ge	ge	PROPN
ajfa-14839	78	5	and	and	CCONJ
ajfa-14839	78	6	schrand	schrand	PROPN
ajfa-14839	78	7	,	,	PUNCT
ajfa-14839	78	8	2010	2010	NUM
ajfa-14839	78	9	)	)	PUNCT
ajfa-14839	78	10	bonus	bonus	NOUN
ajfa-14839	78	11	contracts	contract	NOUN
ajfa-14839	78	12	necessitate	necessitate	ADJ
ajfa-14839	78	13	earnings	earning	NOUN
ajfa-14839	78	14	management	management	NOUN
ajfa-14839	78	15	in	in	ADP
ajfa-14839	78	16	line	line	NOUN
ajfa-14839	78	17	with	with	ADP
ajfa-14839	78	18	agency	agency	NOUN
ajfa-14839	78	19	implications	implication	NOUN
ajfa-14839	78	20	.	.	PUNCT
ajfa-14839	79	1	evidence	evidence	NOUN
ajfa-14839	79	2	of	of	ADP
ajfa-14839	79	3	counteracting	counteract	VERB
ajfa-14839	79	4	business	business	NOUN
ajfa-14839	79	5	cycle	cycle	NOUN
ajfa-14839	79	6	impact	impact	NOUN
ajfa-14839	79	7	on	on	ADP
ajfa-14839	79	8	the	the	DET
ajfa-14839	79	9	firm	firm	NOUN
ajfa-14839	79	10	motivates	motivate	VERB
ajfa-14839	79	11	it	it	PRON
ajfa-14839	79	12	.	.	PUNCT
ajfa-14839	80	1	the	the	DET
ajfa-14839	80	2	extent	extent	NOUN
ajfa-14839	80	3	of	of	ADP
ajfa-14839	80	4	earnings	earning	NOUN
ajfa-14839	80	5	management	management	NOUN
ajfa-14839	80	6	using	use	VERB
ajfa-14839	80	7	accruals	accrual	NOUN
ajfa-14839	80	8	may	may	AUX
ajfa-14839	80	9	depend	depend	VERB
ajfa-14839	80	10	on	on	ADP
ajfa-14839	80	11	the	the	DET
ajfa-14839	80	12	extent	extent	NOUN
ajfa-14839	80	13	of	of	ADP
ajfa-14839	80	14	ownership	ownership	NOUN
ajfa-14839	80	15	control	control	NOUN
ajfa-14839	80	16	in	in	ADP
ajfa-14839	80	17	the	the	DET
ajfa-14839	80	18	company	company	NOUN
ajfa-14839	80	19	.	.	PUNCT
ajfa-14839	81	1	beating	beat	VERB
ajfa-14839	81	2	forecasts	forecast	NOUN
ajfa-14839	81	3	(	(	PUNCT
ajfa-14839	81	4	earnings	earning	NOUN
ajfa-14839	81	5	surprise	surprise	NOUN
ajfa-14839	81	6	)	)	PUNCT
ajfa-14839	81	7	,	,	PUNCT
ajfa-14839	81	8	a	a	DET
ajfa-14839	81	9	frequent	frequent	ADJ
ajfa-14839	81	10	phenomenon	phenomenon	NOUN
ajfa-14839	81	11	in	in	ADP
ajfa-14839	81	12	india	india	PROPN
ajfa-14839	81	13	,	,	PUNCT
ajfa-14839	81	14	however	however	ADV
ajfa-14839	81	15	,	,	PUNCT
ajfa-14839	81	16	is	be	AUX
ajfa-14839	81	17	not	not	PART
ajfa-14839	81	18	seen	see	VERB
ajfa-14839	81	19	as	as	ADP
ajfa-14839	81	20	a	a	DET
ajfa-14839	81	21	motivating	motivating	NOUN
ajfa-14839	81	22	factor	factor	NOUN
ajfa-14839	81	23	for	for	ADP
ajfa-14839	81	24	increasing	increase	VERB
ajfa-14839	81	25	institutional	institutional	ADJ
ajfa-14839	81	26	ownership	ownership	NOUN
ajfa-14839	81	27	,	,	PUNCT
ajfa-14839	81	28	as	as	ADP
ajfa-14839	81	29	in	in	ADP
ajfa-14839	81	30	sen	sen	PROPN
ajfa-14839	81	31	(	(	PUNCT
ajfa-14839	81	32	2009	2009	NUM
ajfa-14839	81	33	)	)	PUNCT
ajfa-14839	81	34	.	.	PUNCT
ajfa-14839	82	1	dechow	dechow	ADJ
ajfa-14839	82	2	et	et	PROPN
ajfa-14839	82	3	al	al	PROPN
ajfa-14839	82	4	.	.	PROPN
ajfa-14839	83	1	(	(	PUNCT
ajfa-14839	83	2	2012	2012	NUM
ajfa-14839	83	3	)	)	PUNCT
ajfa-14839	83	4	continue	continue	VERB
ajfa-14839	83	5	their	their	PRON
ajfa-14839	83	6	1995	1995	NUM
ajfa-14839	83	7	seminal	seminal	ADJ
ajfa-14839	83	8	review	review	NOUN
ajfa-14839	83	9	of	of	ADP
ajfa-14839	83	10	earnings	earning	NOUN
ajfa-14839	83	11	management	management	NOUN
ajfa-14839	83	12	models	model	NOUN
ajfa-14839	83	13	in	in	ADP
ajfa-14839	83	14	an	an	DET
ajfa-14839	83	15	effort	effort	NOUN
ajfa-14839	83	16	to	to	PART
ajfa-14839	83	17	create	create	VERB
ajfa-14839	83	18	a	a	DET
ajfa-14839	83	19	more	more	ADV
ajfa-14839	83	20	robust	robust	ADJ
ajfa-14839	83	21	test	test	NOUN
ajfa-14839	83	22	to	to	PART
ajfa-14839	83	23	detect	detect	VERB
ajfa-14839	83	24	earnings	earning	NOUN
ajfa-14839	83	25	management	management	NOUN
ajfa-14839	83	26	by	by	ADP
ajfa-14839	83	27	assuming	assume	VERB
ajfa-14839	83	28	the	the	DET
ajfa-14839	83	29	eventual	eventual	ADJ
ajfa-14839	83	30	reversal	reversal	NOUN
ajfa-14839	83	31	of	of	ADP
ajfa-14839	83	32	discretionary	discretionary	ADJ
ajfa-14839	83	33	accruals	accrual	NOUN
ajfa-14839	83	34	in	in	ADP
ajfa-14839	83	35	the	the	DET
ajfa-14839	83	36	very	very	ADV
ajfa-14839	83	37	next	next	ADJ
ajfa-14839	83	38	year	year	NOUN
ajfa-14839	83	39	.	.	PUNCT
ajfa-14839	84	1	while	while	SCONJ
ajfa-14839	84	2	the	the	DET
ajfa-14839	84	3	presence	presence	NOUN
ajfa-14839	84	4	of	of	ADP
ajfa-14839	84	5	a	a	DET
ajfa-14839	84	6	large	large	ADJ
ajfa-14839	84	7	sample	sample	NOUN
ajfa-14839	84	8	in	in	ADP
ajfa-14839	84	9	our	our	PRON
ajfa-14839	84	10	case	case	NOUN
ajfa-14839	84	11	allows	allow	VERB
ajfa-14839	84	12	us	we	PRON
ajfa-14839	84	13	to	to	PART
ajfa-14839	84	14	avoid	avoid	VERB
ajfa-14839	84	15	making	make	VERB
ajfa-14839	84	16	such	such	ADJ
ajfa-14839	84	17	assumptions	assumption	NOUN
ajfa-14839	84	18	,	,	PUNCT
ajfa-14839	84	19	we	we	PRON
ajfa-14839	84	20	expect	expect	VERB
ajfa-14839	84	21	the	the	DET
ajfa-14839	84	22	reversal	reversal	NOUN
ajfa-14839	84	23	of	of	ADP
ajfa-14839	84	24	accruals	accrual	NOUN
ajfa-14839	84	25	to	to	PART
ajfa-14839	84	26	force	force	VERB
ajfa-14839	84	27	ill	ill	ADJ
ajfa-14839	84	28	prepared	prepared	ADJ
ajfa-14839	84	29	firms	firm	NOUN
ajfa-14839	84	30	into	into	ADP
ajfa-14839	84	31	a	a	DET
ajfa-14839	84	32	reactive	reactive	ADJ
ajfa-14839	84	33	crisis	crisis	NOUN
ajfa-14839	84	34	of	of	ADP
ajfa-14839	84	35	earnings	earning	NOUN
ajfa-14839	84	36	in	in	ADP
ajfa-14839	84	37	their	their	PRON
ajfa-14839	84	38	post	post	NOUN
ajfa-14839	84	39	crisis	crisis	NOUN
ajfa-14839	84	40	reports	report	NOUN
ajfa-14839	84	41	in	in	ADP
ajfa-14839	84	42	fy	fy	PROPN
ajfa-14839	84	43	2007	2007	NUM
ajfa-14839	84	44	and	and	CCONJ
ajfa-14839	84	45	fy	fy	PROPN
ajfa-14839	84	46	2012	2012	NUM
ajfa-14839	84	47	.	.	PUNCT
ajfa-14839	85	1	we	we	PRON
ajfa-14839	85	2	rely	rely	VERB
ajfa-14839	85	3	on	on	ADP
ajfa-14839	85	4	the	the	DET
ajfa-14839	85	5	original	original	ADJ
ajfa-14839	85	6	modified	modify	VERB
ajfa-14839	85	7	jones	jones	NOUN
ajfa-14839	85	8	models	model	NOUN
ajfa-14839	85	9	and	and	CCONJ
ajfa-14839	85	10	then	then	ADV
ajfa-14839	85	11	separate	separate	VERB
ajfa-14839	85	12	the	the	DET
ajfa-14839	85	13	discretionary	discretionary	ADJ
ajfa-14839	85	14	accruals	accrual	NOUN
ajfa-14839	85	15	for	for	ADP
ajfa-14839	85	16	the	the	DET
ajfa-14839	85	17	firms	firm	NOUN
ajfa-14839	85	18	.	.	PUNCT
ajfa-14839	86	1	the	the	DET
ajfa-14839	86	2	jones	jones	PROPN
ajfa-14839	86	3	(	(	PUNCT
ajfa-14839	86	4	1991	1991	NUM
ajfa-14839	86	5	)	)	PUNCT
ajfa-14839	86	6	model	model	NOUN
ajfa-14839	86	7	introduced	introduce	VERB
ajfa-14839	86	8	a	a	DET
ajfa-14839	86	9	linear	linear	ADJ
ajfa-14839	86	10	relation	relation	NOUN
ajfa-14839	86	11	between	between	ADP
ajfa-14839	86	12	total	total	ADJ
ajfa-14839	86	13	accruals	accrual	NOUN
ajfa-14839	86	14	and	and	CCONJ
ajfa-14839	86	15	changes	change	NOUN
ajfa-14839	86	16	in	in	ADP
ajfa-14839	86	17	sales	sale	NOUN
ajfa-14839	86	18	and	and	CCONJ
ajfa-14839	86	19	property	property	NOUN
ajfa-14839	86	20	,	,	PUNCT
ajfa-14839	86	21	plant	plant	NOUN
ajfa-14839	86	22	and	and	CCONJ
ajfa-14839	86	23	equipment	equipment	NOUN
ajfa-14839	86	24	.	.	PUNCT
ajfa-14839	87	1	the	the	DET
ajfa-14839	87	2	effect	effect	NOUN
ajfa-14839	87	3	of	of	ADP
ajfa-14839	87	4	account	account	NOUN
ajfa-14839	87	5	receivables	receivables	NOUN
ajfa-14839	87	6	from	from	ADP
ajfa-14839	87	7	credit	credit	NOUN
ajfa-14839	87	8	sales	sale	NOUN
ajfa-14839	87	9	is	be	AUX
ajfa-14839	87	10	subsequently	subsequently	ADV
ajfa-14839	87	11	accounted	account	VERB
ajfa-14839	87	12	for	for	ADP
ajfa-14839	87	13	in	in	ADP
ajfa-14839	87	14	the	the	DET
ajfa-14839	87	15	modified	modify	VERB
ajfa-14839	87	16	jones	jones	PROPN
ajfa-14839	87	17	model	model	PROPN
ajfa-14839	87	18	by	by	ADP
ajfa-14839	87	19	dss95	dss95	PROPN
ajfa-14839	87	20	and	and	CCONJ
ajfa-14839	87	21	remains	remain	VERB
ajfa-14839	87	22	the	the	DET
ajfa-14839	87	23	bedrock	bedrock	NOUN
ajfa-14839	87	24	of	of	ADP
ajfa-14839	87	25	earnings	earning	NOUN
ajfa-14839	87	26	management	management	NOUN
ajfa-14839	87	27	literature	literature	NOUN
ajfa-14839	87	28	.	.	PUNCT
ajfa-14839	88	1	this	this	DET
ajfa-14839	88	2	model	model	NOUN
ajfa-14839	88	3	replaced	replace	VERB
ajfa-14839	88	4	the	the	DET
ajfa-14839	88	5	total	total	ADJ
ajfa-14839	88	6	accruals	accrual	NOUN
ajfa-14839	88	7	approach	approach	NOUN
ajfa-14839	88	8	and	and	CCONJ
ajfa-14839	88	9	asian	asian	ADJ
ajfa-14839	88	10	journal	journal	NOUN
ajfa-14839	88	11	of	of	ADP
ajfa-14839	88	12	finance	finance	PROPN
ajfa-14839	88	13	&	&	CCONJ
ajfa-14839	88	14	accounting	accounting	PROPN
ajfa-14839	88	15	issn	issn	PROPN
ajfa-14839	88	16	1946	1946	NUM
ajfa-14839	88	17	-	-	PUNCT
ajfa-14839	88	18	052x	052x	PROPN
ajfa-14839	88	19	2019	2019	NUM
ajfa-14839	88	20	,	,	PUNCT
ajfa-14839	88	21	vol	vol	NOUN
ajfa-14839	88	22	.	.	PROPN
ajfa-14839	89	1	11	11	NUM
ajfa-14839	89	2	,	,	PUNCT
ajfa-14839	89	3	no	no	INTJ
ajfa-14839	89	4	.	.	NOUN
ajfa-14839	89	5	1	1	NUM
ajfa-14839	89	6	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	89	7	226	226	NUM
ajfa-14839	89	8	industry	industry	NOUN
ajfa-14839	89	9	model	model	NOUN
ajfa-14839	89	10	approaches	approach	NOUN
ajfa-14839	89	11	as	as	SCONJ
ajfa-14839	89	12	succinctly	succinctly	ADV
ajfa-14839	89	13	explained	explain	VERB
ajfa-14839	89	14	in	in	ADP
ajfa-14839	89	15	dss95	dss95	PROPN
ajfa-14839	89	16	.	.	PUNCT
ajfa-14839	90	1	the	the	DET
ajfa-14839	90	2	detailed	detailed	ADJ
ajfa-14839	90	3	model	model	NOUN
ajfa-14839	90	4	is	be	AUX
ajfa-14839	90	5	presented	present	VERB
ajfa-14839	90	6	in	in	ADP
ajfa-14839	90	7	section	section	NOUN
ajfa-14839	90	8	4.3	4.3	NUM
ajfa-14839	90	9	.	.	PUNCT
ajfa-14839	91	1	while	while	SCONJ
ajfa-14839	91	2	non	non	ADJ
ajfa-14839	91	3	-	-	ADJ
ajfa-14839	91	4	discretionary	discretionary	ADJ
ajfa-14839	91	5	accruals	accrual	NOUN
ajfa-14839	91	6	relate	relate	VERB
ajfa-14839	91	7	to	to	ADP
ajfa-14839	91	8	the	the	DET
ajfa-14839	91	9	operating	operating	NOUN
ajfa-14839	91	10	characteristics	characteristic	NOUN
ajfa-14839	91	11	of	of	ADP
ajfa-14839	91	12	the	the	DET
ajfa-14839	91	13	business	business	NOUN
ajfa-14839	91	14	,	,	PUNCT
ajfa-14839	91	15	discretionary	discretionary	ADJ
ajfa-14839	91	16	accruals	accrual	NOUN
ajfa-14839	91	17	reverse	reverse	VERB
ajfa-14839	91	18	out	out	ADP
ajfa-14839	91	19	in	in	ADP
ajfa-14839	91	20	a	a	DET
ajfa-14839	91	21	few	few	ADJ
ajfa-14839	91	22	years	year	NOUN
ajfa-14839	91	23	.	.	PUNCT
ajfa-14839	92	1	corrections	correction	NOUN
ajfa-14839	92	2	to	to	ADP
ajfa-14839	92	3	the	the	DET
ajfa-14839	92	4	modified	modify	VERB
ajfa-14839	92	5	jones	jones	PROPN
ajfa-14839	92	6	models	model	NOUN
ajfa-14839	92	7	in	in	ADP
ajfa-14839	92	8	the	the	DET
ajfa-14839	92	9	literature	literature	NOUN
ajfa-14839	92	10	by	by	ADP
ajfa-14839	92	11	dechow	dechow	PROPN
ajfa-14839	92	12	et	et	PROPN
ajfa-14839	92	13	al	al	PROPN
ajfa-14839	92	14	.	.	PROPN
ajfa-14839	93	1	(	(	PUNCT
ajfa-14839	93	2	2011	2011	NUM
ajfa-14839	93	3	)	)	PUNCT
ajfa-14839	93	4	incorporating	incorporate	VERB
ajfa-14839	93	5	reversals	reversal	NOUN
ajfa-14839	93	6	in	in	ADP
ajfa-14839	93	7	the	the	DET
ajfa-14839	93	8	very	very	ADV
ajfa-14839	93	9	next	next	ADJ
ajfa-14839	93	10	year	year	NOUN
ajfa-14839	93	11	and	and	CCONJ
ajfa-14839	93	12	by	by	ADP
ajfa-14839	93	13	use	use	NOUN
ajfa-14839	93	14	of	of	ADP
ajfa-14839	93	15	matched	match	VERB
ajfa-14839	93	16	firms	firm	NOUN
ajfa-14839	93	17	by	by	ADP
ajfa-14839	93	18	kothari	kothari	PROPN
ajfa-14839	93	19	,	,	PUNCT
ajfa-14839	93	20	leone	leone	NOUN
ajfa-14839	93	21	and	and	CCONJ
ajfa-14839	93	22	wasley	wasley	NOUN
ajfa-14839	93	23	(	(	PUNCT
ajfa-14839	93	24	2005	2005	NUM
ajfa-14839	93	25	)	)	PUNCT
ajfa-14839	93	26	are	be	AUX
ajfa-14839	93	27	found	find	VERB
ajfa-14839	93	28	to	to	PART
ajfa-14839	93	29	be	be	AUX
ajfa-14839	93	30	exceedingly	exceedingly	ADV
ajfa-14839	93	31	complex	complex	ADJ
ajfa-14839	93	32	without	without	ADP
ajfa-14839	93	33	additional	additional	ADJ
ajfa-14839	93	34	benefits	benefit	NOUN
ajfa-14839	93	35	of	of	ADP
ajfa-14839	93	36	power	power	NOUN
ajfa-14839	93	37	or	or	CCONJ
ajfa-14839	93	38	reliability	reliability	NOUN
ajfa-14839	93	39	.	.	PUNCT
ajfa-14839	94	1	other	other	ADJ
ajfa-14839	94	2	mechanisms	mechanism	NOUN
ajfa-14839	94	3	to	to	ADP
ajfa-14839	94	4	separate	separate	ADJ
ajfa-14839	94	5	accruals	accrual	NOUN
ajfa-14839	94	6	also	also	ADV
ajfa-14839	94	7	frequently	frequently	ADV
ajfa-14839	94	8	underperform	underperform	VERB
ajfa-14839	94	9	the	the	DET
ajfa-14839	94	10	modified	modify	VERB
ajfa-14839	94	11	jones	jones	PROPN
ajfa-14839	94	12	model	model	NOUN
ajfa-14839	94	13	and	and	CCONJ
ajfa-14839	94	14	thus	thus	ADV
ajfa-14839	94	15	the	the	DET
ajfa-14839	94	16	same	same	ADJ
ajfa-14839	94	17	as	as	SCONJ
ajfa-14839	94	18	typified	typify	VERB
ajfa-14839	94	19	in	in	ADP
ajfa-14839	94	20	equations	equation	NOUN
ajfa-14839	94	21	(	(	PUNCT
ajfa-14839	94	22	1	1	NUM
ajfa-14839	94	23	)	)	PUNCT
ajfa-14839	94	24	and	and	CCONJ
ajfa-14839	94	25	(	(	PUNCT
ajfa-14839	94	26	2	2	X
ajfa-14839	94	27	)	)	PUNCT
ajfa-14839	94	28	is	be	AUX
ajfa-14839	94	29	primarily	primarily	ADV
ajfa-14839	94	30	used	use	VERB
ajfa-14839	94	31	on	on	ADP
ajfa-14839	94	32	the	the	DET
ajfa-14839	94	33	sample	sample	NOUN
ajfa-14839	94	34	here	here	ADV
ajfa-14839	94	35	to	to	PART
ajfa-14839	94	36	separate	separate	VERB
ajfa-14839	94	37	discretionary	discretionary	ADJ
ajfa-14839	94	38	accruals	accrual	NOUN
ajfa-14839	94	39	.	.	PUNCT
ajfa-14839	95	1	the	the	DET
ajfa-14839	95	2	reversal	reversal	NOUN
ajfa-14839	95	3	of	of	ADP
ajfa-14839	95	4	discretionary	discretionary	ADJ
ajfa-14839	95	5	accruals	accrual	NOUN
ajfa-14839	95	6	in	in	ADP
ajfa-14839	95	7	fact	fact	NOUN
ajfa-14839	95	8	improves	improve	VERB
ajfa-14839	95	9	the	the	DET
ajfa-14839	95	10	statistical	statistical	ADJ
ajfa-14839	95	11	validity	validity	NOUN
ajfa-14839	95	12	of	of	ADP
ajfa-14839	95	13	the	the	DET
ajfa-14839	95	14	test	test	NOUN
ajfa-14839	95	15	and	and	CCONJ
ajfa-14839	95	16	improves	improve	VERB
ajfa-14839	95	17	its	its	PRON
ajfa-14839	95	18	power	power	NOUN
ajfa-14839	95	19	over	over	ADP
ajfa-14839	95	20	a	a	DET
ajfa-14839	95	21	larger	large	ADJ
ajfa-14839	95	22	sample	sample	NOUN
ajfa-14839	95	23	.	.	PUNCT
ajfa-14839	96	1	the	the	DET
ajfa-14839	96	2	model	model	NOUN
ajfa-14839	96	3	remains	remain	VERB
ajfa-14839	96	4	robust	robust	ADJ
ajfa-14839	96	5	and	and	CCONJ
ajfa-14839	96	6	the	the	DET
ajfa-14839	96	7	most	most	ADV
ajfa-14839	96	8	effective	effective	ADJ
ajfa-14839	96	9	in	in	ADP
ajfa-14839	96	10	discerning	discern	VERB
ajfa-14839	96	11	the	the	DET
ajfa-14839	96	12	role	role	NOUN
ajfa-14839	96	13	of	of	ADP
ajfa-14839	96	14	accruals	accrual	NOUN
ajfa-14839	96	15	after	after	ADP
ajfa-14839	96	16	controlling	control	VERB
ajfa-14839	96	17	for	for	ADP
ajfa-14839	96	18	long	long	ADJ
ajfa-14839	96	19	term	term	NOUN
ajfa-14839	96	20	growth	growth	NOUN
ajfa-14839	96	21	and	and	CCONJ
ajfa-14839	96	22	the	the	DET
ajfa-14839	96	23	return	return	NOUN
ajfa-14839	96	24	on	on	ADP
ajfa-14839	96	25	assets	asset	NOUN
ajfa-14839	96	26	.	.	PUNCT
ajfa-14839	97	1	the	the	DET
ajfa-14839	97	2	growth	growth	NOUN
ajfa-14839	97	3	variation	variation	NOUN
ajfa-14839	97	4	is	be	AUX
ajfa-14839	97	5	realized	realize	VERB
ajfa-14839	97	6	because	because	SCONJ
ajfa-14839	97	7	of	of	ADP
ajfa-14839	97	8	dependence	dependence	NOUN
ajfa-14839	97	9	of	of	ADP
ajfa-14839	97	10	growth	growth	NOUN
ajfa-14839	97	11	on	on	ADP
ajfa-14839	97	12	the	the	DET
ajfa-14839	97	13	working	work	VERB
ajfa-14839	97	14	capital	capital	NOUN
ajfa-14839	97	15	investment	investment	NOUN
ajfa-14839	97	16	outlays	outlay	NOUN
ajfa-14839	97	17	.	.	PUNCT
ajfa-14839	98	1	the	the	DET
ajfa-14839	98	2	success	success	NOUN
ajfa-14839	98	3	of	of	ADP
ajfa-14839	98	4	the	the	DET
ajfa-14839	98	5	modified	modify	VERB
ajfa-14839	98	6	jones	jones	PROPN
ajfa-14839	98	7	model	model	PROPN
ajfa-14839	98	8	however	however	ADV
ajfa-14839	98	9	argues	argue	VERB
ajfa-14839	98	10	that	that	SCONJ
ajfa-14839	98	11	the	the	DET
ajfa-14839	98	12	model	model	NOUN
ajfa-14839	98	13	may	may	AUX
ajfa-14839	98	14	be	be	AUX
ajfa-14839	98	15	biased	bias	VERB
ajfa-14839	98	16	against	against	ADP
ajfa-14839	98	17	growth	growth	NOUN
ajfa-14839	98	18	companies	company	NOUN
ajfa-14839	98	19	seen	see	VERB
ajfa-14839	98	20	as	as	ADP
ajfa-14839	98	21	reporting	report	VERB
ajfa-14839	98	22	higher	high	ADJ
ajfa-14839	98	23	discretionary	discretionary	ADJ
ajfa-14839	98	24	accruals	accrual	NOUN
ajfa-14839	98	25	(	(	PUNCT
ajfa-14839	98	26	mcnichols	mcnichol	NOUN
ajfa-14839	98	27	,	,	PUNCT
ajfa-14839	98	28	2000	2000	NUM
ajfa-14839	98	29	)	)	PUNCT
ajfa-14839	98	30	.	.	PUNCT
ajfa-14839	99	1	this	this	DET
ajfa-14839	99	2	study	study	NOUN
ajfa-14839	99	3	separates	separate	VERB
ajfa-14839	99	4	the	the	DET
ajfa-14839	99	5	discretionary	discretionary	ADJ
ajfa-14839	99	6	accruals	accrual	NOUN
ajfa-14839	99	7	for	for	ADP
ajfa-14839	99	8	the	the	DET
ajfa-14839	99	9	firms	firm	NOUN
ajfa-14839	99	10	as	as	ADP
ajfa-14839	99	11	per	per	ADP
ajfa-14839	99	12	the	the	DET
ajfa-14839	99	13	model	model	NOUN
ajfa-14839	99	14	.	.	PUNCT
ajfa-14839	100	1	using	use	VERB
ajfa-14839	100	2	discretionary	discretionary	ADJ
ajfa-14839	100	3	accruals	accrual	NOUN
ajfa-14839	100	4	thus	thus	ADV
ajfa-14839	100	5	available	available	ADJ
ajfa-14839	100	6	,	,	PUNCT
ajfa-14839	100	7	the	the	DET
ajfa-14839	100	8	literature	literature	NOUN
ajfa-14839	100	9	goes	go	VERB
ajfa-14839	100	10	on	on	ADP
ajfa-14839	100	11	to	to	PART
ajfa-14839	100	12	implement	implement	VERB
ajfa-14839	100	13	market	market	NOUN
ajfa-14839	100	14	model	model	NOUN
ajfa-14839	100	15	event	event	NOUN
ajfa-14839	100	16	studies	study	NOUN
ajfa-14839	100	17	based	base	VERB
ajfa-14839	100	18	in	in	ADP
ajfa-14839	100	19	ross	ross	PROPN
ajfa-14839	100	20	’	'	PUNCT
ajfa-14839	100	21	apt	apt	ADJ
ajfa-14839	100	22	in	in	ADP
ajfa-14839	100	23	defond	defond	NOUN
ajfa-14839	100	24	and	and	CCONJ
ajfa-14839	100	25	jimbalvo(1994	jimbalvo(1994	ADJ
ajfa-14839	100	26	)	)	PUNCT
ajfa-14839	100	27	and	and	CCONJ
ajfa-14839	100	28	estimate	estimate	VERB
ajfa-14839	100	29	the	the	DET
ajfa-14839	100	30	influence	influence	NOUN
ajfa-14839	100	31	of	of	ADP
ajfa-14839	100	32	independent	independent	ADJ
ajfa-14839	100	33	components	component	NOUN
ajfa-14839	100	34	of	of	ADP
ajfa-14839	100	35	non	non	ADJ
ajfa-14839	100	36	-	-	ADJ
ajfa-14839	100	37	discretionary	discretionary	ADJ
ajfa-14839	100	38	accruals	accrual	NOUN
ajfa-14839	100	39	after	after	ADP
ajfa-14839	100	40	controlling	control	VERB
ajfa-14839	100	41	for	for	ADP
ajfa-14839	100	42	expected	expect	VERB
ajfa-14839	100	43	growth	growth	NOUN
ajfa-14839	100	44	as	as	ADP
ajfa-14839	100	45	in	in	ADP
ajfa-14839	100	46	mcnichols(2000	mcnichols(2000	NOUN
ajfa-14839	100	47	)	)	PUNCT
ajfa-14839	100	48	.	.	PUNCT
ajfa-14839	101	1	however	however	ADV
ajfa-14839	101	2	,	,	PUNCT
ajfa-14839	101	3	the	the	DET
ajfa-14839	101	4	attempt	attempt	NOUN
ajfa-14839	101	5	at	at	ADP
ajfa-14839	101	6	specifying	specify	VERB
ajfa-14839	101	7	specific	specific	ADJ
ajfa-14839	101	8	accruals	accrual	NOUN
ajfa-14839	101	9	tests	test	NOUN
ajfa-14839	101	10	has	have	AUX
ajfa-14839	101	11	failed	fail	VERB
ajfa-14839	101	12	repeatedly	repeatedly	ADV
ajfa-14839	101	13	in	in	ADP
ajfa-14839	101	14	the	the	DET
ajfa-14839	101	15	literature	literature	NOUN
ajfa-14839	101	16	.	.	PUNCT
ajfa-14839	102	1	additionally	additionally	ADV
ajfa-14839	102	2	,	,	PUNCT
ajfa-14839	102	3	even	even	ADV
ajfa-14839	102	4	the	the	DET
ajfa-14839	102	5	use	use	NOUN
ajfa-14839	102	6	of	of	ADP
ajfa-14839	102	7	annual	annual	ADJ
ajfa-14839	102	8	year	year	NOUN
ajfa-14839	102	9	end	end	NOUN
ajfa-14839	102	10	data	datum	NOUN
ajfa-14839	102	11	as	as	ADP
ajfa-14839	102	12	in	in	ADP
ajfa-14839	102	13	our	our	PRON
ajfa-14839	102	14	study	study	NOUN
ajfa-14839	102	15	has	have	VERB
ajfa-14839	102	16	to	to	PART
ajfa-14839	102	17	contend	contend	VERB
ajfa-14839	102	18	with	with	ADP
ajfa-14839	102	19	clustered	clustered	ADJ
ajfa-14839	102	20	announcements	announcement	NOUN
ajfa-14839	102	21	at	at	ADP
ajfa-14839	102	22	the	the	DET
ajfa-14839	102	23	end	end	NOUN
ajfa-14839	102	24	of	of	ADP
ajfa-14839	102	25	the	the	DET
ajfa-14839	102	26	year	year	NOUN
ajfa-14839	102	27	and	and	CCONJ
ajfa-14839	102	28	it	it	PRON
ajfa-14839	102	29	is	be	AUX
ajfa-14839	102	30	difficult	difficult	ADJ
ajfa-14839	102	31	to	to	PART
ajfa-14839	102	32	assume	assume	VERB
ajfa-14839	102	33	a	a	DET
ajfa-14839	102	34	parametric	parametric	ADJ
ajfa-14839	102	35	relation	relation	NOUN
ajfa-14839	102	36	even	even	ADV
ajfa-14839	102	37	after	after	ADP
ajfa-14839	102	38	specifying	specify	VERB
ajfa-14839	102	39	different	different	ADJ
ajfa-14839	102	40	bases	basis	NOUN
ajfa-14839	102	41	to	to	PART
ajfa-14839	102	42	tackle	tackle	VERB
ajfa-14839	102	43	event	event	NOUN
ajfa-14839	102	44	contamination	contamination	NOUN
ajfa-14839	102	45	and	and	CCONJ
ajfa-14839	102	46	it	it	PRON
ajfa-14839	102	47	is	be	AUX
ajfa-14839	102	48	virtually	virtually	ADV
ajfa-14839	102	49	impossible	impossible	ADJ
ajfa-14839	102	50	to	to	PART
ajfa-14839	102	51	isolate	isolate	VERB
ajfa-14839	102	52	the	the	DET
ajfa-14839	102	53	effects	effect	NOUN
ajfa-14839	102	54	of	of	ADP
ajfa-14839	102	55	specific	specific	ADJ
ajfa-14839	102	56	accruals	accrual	NOUN
ajfa-14839	102	57	except	except	SCONJ
ajfa-14839	102	58	for	for	ADP
ajfa-14839	102	59	that	that	PRON
ajfa-14839	102	60	may	may	AUX
ajfa-14839	102	61	be	be	AUX
ajfa-14839	102	62	argued	argue	VERB
ajfa-14839	102	63	in	in	ADP
ajfa-14839	102	64	theory	theory	NOUN
ajfa-14839	102	65	.	.	PUNCT
ajfa-14839	103	1	for	for	ADP
ajfa-14839	103	2	example	example	NOUN
ajfa-14839	103	3	,	,	PUNCT
ajfa-14839	103	4	changes	change	NOUN
ajfa-14839	103	5	in	in	ADP
ajfa-14839	103	6	receivables	receivables	NOUN
ajfa-14839	103	7	are	be	AUX
ajfa-14839	103	8	specific	specific	ADJ
ajfa-14839	103	9	to	to	ADP
ajfa-14839	103	10	the	the	DET
ajfa-14839	103	11	credit	credit	NOUN
ajfa-14839	103	12	policy	policy	NOUN
ajfa-14839	103	13	(	(	PUNCT
ajfa-14839	103	14	easy	easy	ADJ
ajfa-14839	103	15	or	or	CCONJ
ajfa-14839	103	16	discriminatory	discriminatory	ADJ
ajfa-14839	103	17	or	or	CCONJ
ajfa-14839	103	18	other	other	ADJ
ajfa-14839	103	19	generous	generous	ADJ
ajfa-14839	103	20	)	)	PUNCT
ajfa-14839	103	21	adopted	adopt	VERB
ajfa-14839	103	22	by	by	ADP
ajfa-14839	103	23	each	each	DET
ajfa-14839	103	24	firm	firm	NOUN
ajfa-14839	103	25	and	and	CCONJ
ajfa-14839	103	26	even	even	ADV
ajfa-14839	103	27	price	price	NOUN
ajfa-14839	103	28	changes	change	NOUN
ajfa-14839	103	29	of	of	ADP
ajfa-14839	103	30	the	the	DET
ajfa-14839	103	31	product	product	NOUN
ajfa-14839	103	32	may	may	AUX
ajfa-14839	103	33	show	show	VERB
ajfa-14839	103	34	up	up	ADP
ajfa-14839	103	35	in	in	ADP
ajfa-14839	103	36	higher	high	ADJ
ajfa-14839	103	37	sales	sale	NOUN
ajfa-14839	103	38	and	and	CCONJ
ajfa-14839	103	39	higher	high	ADJ
ajfa-14839	103	40	discretionary	discretionary	ADJ
ajfa-14839	103	41	accruals	accrual	NOUN
ajfa-14839	103	42	.	.	PUNCT
ajfa-14839	104	1	kothari	kothari	PROPN
ajfa-14839	104	2	,	,	PUNCT
ajfa-14839	104	3	mizik	mizik	NOUN
ajfa-14839	104	4	and	and	CCONJ
ajfa-14839	104	5	roychowdhury	roychowdhury	NOUN
ajfa-14839	104	6	(	(	PUNCT
ajfa-14839	104	7	2015	2015	NUM
ajfa-14839	104	8	)	)	PUNCT
ajfa-14839	104	9	process	process	NOUN
ajfa-14839	104	10	the	the	DET
ajfa-14839	104	11	available	available	ADJ
ajfa-14839	104	12	models	model	NOUN
ajfa-14839	104	13	for	for	ADP
ajfa-14839	104	14	discretionary	discretionary	ADJ
ajfa-14839	104	15	accruals	accrual	NOUN
ajfa-14839	104	16	and	and	CCONJ
ajfa-14839	104	17	real	real	ADJ
ajfa-14839	104	18	activity	activity	NOUN
ajfa-14839	104	19	manipulation	manipulation	NOUN
ajfa-14839	104	20	to	to	PART
ajfa-14839	104	21	affect	affect	VERB
ajfa-14839	104	22	the	the	DET
ajfa-14839	104	23	causality	causality	NOUN
ajfa-14839	104	24	in	in	ADP
ajfa-14839	104	25	valuation	valuation	NOUN
ajfa-14839	104	26	of	of	ADP
ajfa-14839	104	27	pre	pre	ADJ
ajfa-14839	104	28	-	-	ADJ
ajfa-14839	104	29	seo	seo	ADJ
ajfa-14839	104	30	companies	company	NOUN
ajfa-14839	104	31	’	'	PUNCT
ajfa-14839	104	32	(	(	PUNCT
ajfa-14839	104	33	ipo	ipo	NOUN
ajfa-14839	104	34	)	)	PUNCT
ajfa-14839	104	35	valuation	valuation	NOUN
ajfa-14839	104	36	.	.	PUNCT
ajfa-14839	105	1	similarly	similarly	ADV
ajfa-14839	105	2	,	,	PUNCT
ajfa-14839	105	3	the	the	DET
ajfa-14839	105	4	use	use	NOUN
ajfa-14839	105	5	of	of	ADP
ajfa-14839	105	6	this	this	DET
ajfa-14839	105	7	earnings	earning	NOUN
ajfa-14839	105	8	management	management	NOUN
ajfa-14839	105	9	analysis	analysis	NOUN
ajfa-14839	105	10	will	will	AUX
ajfa-14839	105	11	be	be	AUX
ajfa-14839	105	12	useful	useful	ADJ
ajfa-14839	105	13	in	in	ADP
ajfa-14839	105	14	discovering	discover	VERB
ajfa-14839	105	15	valuation	valuation	NOUN
ajfa-14839	105	16	issues	issue	NOUN
ajfa-14839	105	17	prior	prior	ADV
ajfa-14839	105	18	to	to	ADP
ajfa-14839	105	19	a	a	DET
ajfa-14839	105	20	firm	firm	ADJ
ajfa-14839	105	21	planning	planning	NOUN
ajfa-14839	105	22	higher	high	ADJ
ajfa-14839	105	23	inorganic	inorganic	ADJ
ajfa-14839	105	24	investments	investment	NOUN
ajfa-14839	105	25	i.e.	i.e.	X
ajfa-14839	105	26	large	large	ADJ
ajfa-14839	105	27	public	public	ADJ
ajfa-14839	105	28	and	and	CCONJ
ajfa-14839	105	29	private	private	ADJ
ajfa-14839	105	30	mergers	merger	NOUN
ajfa-14839	105	31	and	and	CCONJ
ajfa-14839	105	32	acquisitions	acquisition	NOUN
ajfa-14839	105	33	(	(	PUNCT
ajfa-14839	105	34	mao	mao	NOUN
ajfa-14839	105	35	and	and	CCONJ
ajfa-14839	105	36	renneboog	renneboog	NOUN
ajfa-14839	105	37	,	,	PUNCT
ajfa-14839	105	38	2015	2015	NUM
ajfa-14839	105	39	)	)	PUNCT
ajfa-14839	105	40	.	.	PUNCT
ajfa-14839	106	1	however	however	ADV
ajfa-14839	106	2	,	,	PUNCT
ajfa-14839	106	3	issues	issue	NOUN
ajfa-14839	106	4	of	of	ADP
ajfa-14839	106	5	valuation	valuation	NOUN
ajfa-14839	106	6	are	be	AUX
ajfa-14839	106	7	more	more	ADV
ajfa-14839	106	8	affected	affect	VERB
ajfa-14839	106	9	by	by	ADP
ajfa-14839	106	10	real	real	ADJ
ajfa-14839	106	11	activity	activity	NOUN
ajfa-14839	106	12	manipulation	manipulation	NOUN
ajfa-14839	106	13	,	,	PUNCT
ajfa-14839	106	14	namely	namely	ADV
ajfa-14839	106	15	by	by	ADP
ajfa-14839	106	16	influencing	influence	VERB
ajfa-14839	106	17	consistent	consistent	ADJ
ajfa-14839	106	18	opportunistic	opportunistic	ADJ
ajfa-14839	106	19	reduction	reduction	NOUN
ajfa-14839	106	20	of	of	ADP
ajfa-14839	106	21	intangible	intangible	ADJ
ajfa-14839	106	22	expenses	expense	NOUN
ajfa-14839	106	23	and	and	CCONJ
ajfa-14839	106	24	sga	sga	PROPN
ajfa-14839	106	25	expenses	expense	NOUN
ajfa-14839	106	26	prior	prior	ADV
ajfa-14839	106	27	to	to	ADP
ajfa-14839	106	28	ipo	ipo	PROPN
ajfa-14839	106	29	.	.	PUNCT
ajfa-14839	107	1	investors	investor	NOUN
ajfa-14839	107	2	’	'	PUNCT
ajfa-14839	107	3	trust	trust	NOUN
ajfa-14839	107	4	is	be	AUX
ajfa-14839	107	5	more	more	ADV
ajfa-14839	107	6	affected	affect	VERB
ajfa-14839	107	7	by	by	ADP
ajfa-14839	107	8	accrual	accrual	ADJ
ajfa-14839	107	9	-	-	PUNCT
ajfa-14839	107	10	based	base	VERB
ajfa-14839	107	11	earnings	earning	NOUN
ajfa-14839	107	12	management	management	NOUN
ajfa-14839	107	13	(	(	PUNCT
ajfa-14839	107	14	hewitt	hewitt	PROPN
ajfa-14839	107	15	,	,	PUNCT
ajfa-14839	107	16	hodge	hodge	PROPN
ajfa-14839	107	17	and	and	CCONJ
ajfa-14839	107	18	pratt	pratt	PROPN
ajfa-14839	107	19	,	,	PUNCT
ajfa-14839	107	20	2015	2015	NUM
ajfa-14839	107	21	)	)	PUNCT
ajfa-14839	107	22	.	.	PUNCT
ajfa-14839	108	1	discretion	discretion	NOUN
ajfa-14839	108	2	available	available	ADJ
ajfa-14839	108	3	to	to	ADP
ajfa-14839	108	4	managers	manager	NOUN
ajfa-14839	108	5	allows	allow	VERB
ajfa-14839	108	6	us	we	PRON
ajfa-14839	108	7	to	to	PART
ajfa-14839	108	8	account	account	VERB
ajfa-14839	108	9	for	for	ADP
ajfa-14839	108	10	the	the	DET
ajfa-14839	108	11	basu	basu	PROPN
ajfa-14839	108	12	asymmetric	asymmetric	PROPN
ajfa-14839	108	13	timeliness	timeliness	NOUN
ajfa-14839	108	14	coefficient	coefficient	NOUN
ajfa-14839	108	15	(	(	PUNCT
ajfa-14839	108	16	ball	ball	NOUN
ajfa-14839	108	17	,	,	PUNCT
ajfa-14839	108	18	kothari	kothari	PROPN
ajfa-14839	108	19	and	and	CCONJ
ajfa-14839	108	20	nikolaev	nikolaev	NOUN
ajfa-14839	108	21	,	,	PUNCT
ajfa-14839	108	22	2013	2013	NUM
ajfa-14839	108	23	)	)	PUNCT
ajfa-14839	108	24	or	or	CCONJ
ajfa-14839	108	25	the	the	DET
ajfa-14839	108	26	negative	negative	ADJ
ajfa-14839	108	27	coefficient	coefficient	NOUN
ajfa-14839	108	28	to	to	ADP
ajfa-14839	108	29	bad	bad	ADJ
ajfa-14839	108	30	news	news	NOUN
ajfa-14839	108	31	in	in	ADP
ajfa-14839	108	32	asian	asian	ADJ
ajfa-14839	108	33	journal	journal	NOUN
ajfa-14839	108	34	of	of	ADP
ajfa-14839	108	35	finance	finance	PROPN
ajfa-14839	108	36	&	&	CCONJ
ajfa-14839	108	37	accounting	accounting	PROPN
ajfa-14839	108	38	issn	issn	PROPN
ajfa-14839	108	39	1946	1946	NUM
ajfa-14839	108	40	-	-	PUNCT
ajfa-14839	108	41	052x	052x	PROPN
ajfa-14839	108	42	2019	2019	NUM
ajfa-14839	108	43	,	,	PUNCT
ajfa-14839	108	44	vol	vol	NOUN
ajfa-14839	108	45	.	.	PROPN
ajfa-14839	108	46	11	11	NUM
ajfa-14839	108	47	,	,	PUNCT
ajfa-14839	108	48	no	no	INTJ
ajfa-14839	108	49	.	.	NOUN
ajfa-14839	108	50	1	1	NUM
ajfa-14839	108	51	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	108	52	227	227	NUM
ajfa-14839	108	53	earnings	earning	NOUN
ajfa-14839	108	54	that	that	PRON
ajfa-14839	108	55	allows	allow	VERB
ajfa-14839	108	56	for	for	ADP
ajfa-14839	108	57	slower	slow	ADJ
ajfa-14839	108	58	digestion	digestion	NOUN
ajfa-14839	108	59	of	of	ADP
ajfa-14839	108	60	negative	negative	ADJ
ajfa-14839	108	61	earnings	earning	NOUN
ajfa-14839	108	62	impact	impact	NOUN
ajfa-14839	108	63	news	news	NOUN
ajfa-14839	108	64	that	that	SCONJ
ajfa-14839	108	65	ties	tie	NOUN
ajfa-14839	108	66	in	in	ADP
ajfa-14839	108	67	with	with	ADP
ajfa-14839	108	68	accounting	accounting	NOUN
ajfa-14839	108	69	conservatism	conservatism	NOUN
ajfa-14839	108	70	.	.	PUNCT
ajfa-14839	109	1	dechow	dechow	ADJ
ajfa-14839	109	2	et	et	PROPN
ajfa-14839	109	3	al	al	PROPN
ajfa-14839	109	4	.	.	PROPN
ajfa-14839	110	1	(	(	PUNCT
ajfa-14839	110	2	2012	2012	NUM
ajfa-14839	110	3	)	)	PUNCT
ajfa-14839	110	4	reinforces	reinforce	VERB
ajfa-14839	110	5	a	a	DET
ajfa-14839	110	6	negative	negative	ADJ
ajfa-14839	110	7	correlation	correlation	NOUN
ajfa-14839	110	8	in	in	ADP
ajfa-14839	110	9	discretionary	discretionary	ADJ
ajfa-14839	110	10	accruals	accrual	NOUN
ajfa-14839	110	11	time	time	NOUN
ajfa-14839	110	12	series	series	NOUN
ajfa-14839	110	13	as	as	SCONJ
ajfa-14839	110	14	they	they	PRON
ajfa-14839	110	15	are	be	AUX
ajfa-14839	110	16	expected	expect	VERB
ajfa-14839	110	17	to	to	PART
ajfa-14839	110	18	be	be	AUX
ajfa-14839	110	19	reversed	reverse	VERB
ajfa-14839	110	20	.	.	PUNCT
ajfa-14839	111	1	richardson	richardson	PROPN
ajfa-14839	111	2	et	et	PROPN
ajfa-14839	111	3	al	al	PROPN
ajfa-14839	111	4	.	.	PROPN
ajfa-14839	112	1	(	(	PUNCT
ajfa-14839	112	2	2005	2005	NUM
ajfa-14839	112	3	)	)	PUNCT
ajfa-14839	112	4	describe	describe	VERB
ajfa-14839	112	5	earnings	earning	NOUN
ajfa-14839	112	6	persistence	persistence	NOUN
ajfa-14839	112	7	as	as	ADP
ajfa-14839	112	8	a	a	DET
ajfa-14839	112	9	criterion	criterion	NOUN
ajfa-14839	112	10	for	for	ADP
ajfa-14839	112	11	discerning	discern	VERB
ajfa-14839	112	12	whether	whether	SCONJ
ajfa-14839	112	13	accruals	accrual	NOUN
ajfa-14839	112	14	are	be	AUX
ajfa-14839	112	15	reliable	reliable	ADJ
ajfa-14839	112	16	or	or	CCONJ
ajfa-14839	112	17	not	not	PART
ajfa-14839	112	18	.	.	PUNCT
ajfa-14839	113	1	this	this	PRON
ajfa-14839	113	2	implies	imply	VERB
ajfa-14839	113	3	that	that	SCONJ
ajfa-14839	113	4	firms	firm	NOUN
ajfa-14839	113	5	may	may	AUX
ajfa-14839	113	6	be	be	AUX
ajfa-14839	113	7	marked	mark	VERB
ajfa-14839	113	8	as	as	ADP
ajfa-14839	113	9	unreliable	unreliable	ADJ
ajfa-14839	113	10	after	after	ADP
ajfa-14839	113	11	having	having	AUX
ajfa-14839	113	12	used	use	VERB
ajfa-14839	113	13	opportunistic	opportunistic	ADJ
ajfa-14839	113	14	accruals	accrual	NOUN
ajfa-14839	113	15	to	to	PART
ajfa-14839	113	16	trump	trump	VERB
ajfa-14839	113	17	up	up	ADP
ajfa-14839	113	18	earnings	earning	NOUN
ajfa-14839	113	19	as	as	SCONJ
ajfa-14839	113	20	reversals	reversal	NOUN
ajfa-14839	113	21	ensue	ensue	VERB
ajfa-14839	113	22	.	.	PUNCT
ajfa-14839	114	1	on	on	ADP
ajfa-14839	114	2	the	the	DET
ajfa-14839	114	3	other	other	ADJ
ajfa-14839	114	4	hand	hand	NOUN
ajfa-14839	114	5	,	,	PUNCT
ajfa-14839	114	6	this	this	PRON
ajfa-14839	114	7	increases	increase	VERB
ajfa-14839	114	8	the	the	DET
ajfa-14839	114	9	tendency	tendency	NOUN
ajfa-14839	114	10	of	of	ADP
ajfa-14839	114	11	firms	firm	NOUN
ajfa-14839	114	12	to	to	PART
ajfa-14839	114	13	engage	engage	VERB
ajfa-14839	114	14	in	in	ADP
ajfa-14839	114	15	downward	downward	ADJ
ajfa-14839	114	16	earnings	earning	NOUN
ajfa-14839	114	17	management	management	NOUN
ajfa-14839	114	18	as	as	SCONJ
ajfa-14839	114	19	they	they	PRON
ajfa-14839	114	20	understate	understate	VERB
ajfa-14839	114	21	earnings	earning	NOUN
ajfa-14839	114	22	in	in	ADP
ajfa-14839	114	23	good	good	ADJ
ajfa-14839	114	24	times	time	NOUN
ajfa-14839	114	25	and	and	CCONJ
ajfa-14839	114	26	that	that	PRON
ajfa-14839	114	27	allows	allow	VERB
ajfa-14839	114	28	them	they	PRON
ajfa-14839	114	29	to	to	PART
ajfa-14839	114	30	smooth	smooth	VERB
ajfa-14839	114	31	earnings	earning	NOUN
ajfa-14839	114	32	during	during	ADP
ajfa-14839	114	33	crises	crisis	NOUN
ajfa-14839	114	34	.	.	PUNCT
ajfa-14839	115	1	we	we	PRON
ajfa-14839	115	2	analyze	analyze	VERB
ajfa-14839	115	3	our	our	PRON
ajfa-14839	115	4	sample	sample	NOUN
ajfa-14839	115	5	to	to	PART
ajfa-14839	115	6	affirm	affirm	NOUN
ajfa-14839	115	7	if	if	SCONJ
ajfa-14839	115	8	specific	specific	ADJ
ajfa-14839	115	9	firms	firm	NOUN
ajfa-14839	115	10	can	can	AUX
ajfa-14839	115	11	be	be	AUX
ajfa-14839	115	12	seen	see	VERB
ajfa-14839	115	13	to	to	PART
ajfa-14839	115	14	be	be	AUX
ajfa-14839	115	15	implementing	implement	VERB
ajfa-14839	115	16	downward	downward	ADJ
ajfa-14839	115	17	earnings	earning	NOUN
ajfa-14839	115	18	management	management	NOUN
ajfa-14839	115	19	or	or	CCONJ
ajfa-14839	115	20	if	if	SCONJ
ajfa-14839	115	21	they	they	PRON
ajfa-14839	115	22	are	be	AUX
ajfa-14839	115	23	engaging	engage	VERB
ajfa-14839	115	24	primarily	primarily	ADV
ajfa-14839	115	25	in	in	ADP
ajfa-14839	115	26	opportunistic	opportunistic	ADJ
ajfa-14839	115	27	accruals	accrual	NOUN
ajfa-14839	115	28	management	management	NOUN
ajfa-14839	115	29	.	.	PUNCT
ajfa-14839	116	1	earnings	earning	NOUN
ajfa-14839	116	2	management	management	NOUN
ajfa-14839	116	3	motivations	motivation	NOUN
ajfa-14839	116	4	are	be	AUX
ajfa-14839	116	5	frequently	frequently	ADV
ajfa-14839	116	6	explained	explain	VERB
ajfa-14839	116	7	in	in	ADP
ajfa-14839	116	8	agency	agency	NOUN
ajfa-14839	116	9	theory	theory	NOUN
ajfa-14839	116	10	.	.	PUNCT
ajfa-14839	117	1	this	this	PRON
ajfa-14839	117	2	includes	include	VERB
ajfa-14839	117	3	earnings	earning	NOUN
ajfa-14839	117	4	forecasts	forecast	NOUN
ajfa-14839	117	5	and	and	CCONJ
ajfa-14839	117	6	earnings	earning	NOUN
ajfa-14839	117	7	surprises	surprise	NOUN
ajfa-14839	117	8	,	,	PUNCT
ajfa-14839	117	9	differentiating	differentiate	VERB
ajfa-14839	117	10	positive	positive	ADJ
ajfa-14839	117	11	and	and	CCONJ
ajfa-14839	117	12	negative	negative	ADJ
ajfa-14839	117	13	surprises	surprise	NOUN
ajfa-14839	117	14	and	and	CCONJ
ajfa-14839	117	15	the	the	DET
ajfa-14839	117	16	management	management	NOUN
ajfa-14839	117	17	propensity	propensity	NOUN
ajfa-14839	117	18	to	to	PART
ajfa-14839	117	19	influence	influence	VERB
ajfa-14839	117	20	bonuses	bonus	NOUN
ajfa-14839	117	21	and	and	CCONJ
ajfa-14839	117	22	manage	manage	VERB
ajfa-14839	117	23	bad	bad	ADJ
ajfa-14839	117	24	news	news	NOUN
ajfa-14839	117	25	slowly	slowly	ADV
ajfa-14839	117	26	as	as	SCONJ
ajfa-14839	117	27	measured	measure	VERB
ajfa-14839	117	28	in	in	ADP
ajfa-14839	117	29	the	the	DET
ajfa-14839	117	30	basu	basu	PROPN
ajfa-14839	117	31	asymmetry	asymmetry	PROPN
ajfa-14839	117	32	coefficient	coefficient	NOUN
ajfa-14839	117	33	(	(	PUNCT
ajfa-14839	117	34	ball	ball	NOUN
ajfa-14839	117	35	,	,	PUNCT
ajfa-14839	117	36	kothari	kothari	PROPN
ajfa-14839	117	37	and	and	CCONJ
ajfa-14839	117	38	nikolaev	nikolaev	NOUN
ajfa-14839	117	39	,	,	PUNCT
ajfa-14839	117	40	2013	2013	NUM
ajfa-14839	117	41	)	)	PUNCT
ajfa-14839	117	42	.	.	PUNCT
ajfa-14839	118	1	earnings	earning	NOUN
ajfa-14839	118	2	management	management	NOUN
ajfa-14839	118	3	will	will	AUX
ajfa-14839	118	4	depend	depend	VERB
ajfa-14839	118	5	on	on	ADP
ajfa-14839	118	6	institutional	institutional	ADJ
ajfa-14839	118	7	ownership	ownership	NOUN
ajfa-14839	118	8	(	(	PUNCT
ajfa-14839	118	9	ghosh	ghosh	PROPN
ajfa-14839	118	10	,	,	PUNCT
ajfa-14839	118	11	2011	2011	NUM
ajfa-14839	118	12	)	)	PUNCT
ajfa-14839	118	13	,	,	PUNCT
ajfa-14839	118	14	the	the	DET
ajfa-14839	118	15	presence	presence	NOUN
ajfa-14839	118	16	of	of	ADP
ajfa-14839	118	17	international	international	ADJ
ajfa-14839	118	18	investors	investor	NOUN
ajfa-14839	118	19	,	,	PUNCT
ajfa-14839	118	20	accounting	account	VERB
ajfa-14839	118	21	conservatism	conservatism	NOUN
ajfa-14839	118	22	,	,	PUNCT
ajfa-14839	118	23	impairment	impairment	ADJ
ajfa-14839	118	24	and	and	CCONJ
ajfa-14839	118	25	loss	loss	NOUN
ajfa-14839	118	26	events	event	NOUN
ajfa-14839	118	27	,	,	PUNCT
ajfa-14839	118	28	and	and	CCONJ
ajfa-14839	118	29	analyst	analyst	NOUN
ajfa-14839	118	30	forecasts	forecast	NOUN
ajfa-14839	118	31	or	or	CCONJ
ajfa-14839	118	32	management	management	NOUN
ajfa-14839	118	33	guidance	guidance	NOUN
ajfa-14839	118	34	.	.	PUNCT
ajfa-14839	119	1	dechow	dechow	ADJ
ajfa-14839	119	2	et	et	PROPN
ajfa-14839	119	3	al	al	PROPN
ajfa-14839	119	4	.	.	PROPN
ajfa-14839	120	1	(	(	PUNCT
ajfa-14839	120	2	2011	2011	NUM
ajfa-14839	120	3	)	)	PUNCT
ajfa-14839	120	4	and	and	CCONJ
ajfa-14839	120	5	others	other	NOUN
ajfa-14839	120	6	use	use	VERB
ajfa-14839	120	7	the	the	DET
ajfa-14839	120	8	list	list	NOUN
ajfa-14839	120	9	of	of	ADP
ajfa-14839	120	10	sec	sec	PROPN
ajfa-14839	120	11	enforcement	enforcement	NOUN
ajfa-14839	120	12	actions	action	NOUN
ajfa-14839	120	13	to	to	PART
ajfa-14839	120	14	identify	identify	VERB
ajfa-14839	120	15	a	a	DET
ajfa-14839	120	16	sample	sample	NOUN
ajfa-14839	120	17	of	of	ADP
ajfa-14839	120	18	firms	firm	NOUN
ajfa-14839	120	19	engaging	engage	VERB
ajfa-14839	120	20	in	in	ADP
ajfa-14839	120	21	accruals	accrual	NOUN
ajfa-14839	120	22	misstatements	misstatement	NOUN
ajfa-14839	120	23	and	and	CCONJ
ajfa-14839	120	24	try	try	VERB
ajfa-14839	120	25	to	to	PART
ajfa-14839	120	26	predict	predict	VERB
ajfa-14839	120	27	characteristics	characteristic	NOUN
ajfa-14839	120	28	of	of	ADP
ajfa-14839	120	29	misstating	misstate	VERB
ajfa-14839	120	30	firms	firm	NOUN
ajfa-14839	120	31	using	use	VERB
ajfa-14839	120	32	f	f	PROPN
ajfa-14839	120	33	-	-	PUNCT
ajfa-14839	120	34	statistics	statistic	NOUN
ajfa-14839	120	35	to	to	PART
ajfa-14839	120	36	get	get	AUX
ajfa-14839	120	37	rid	rid	VERB
ajfa-14839	120	38	of	of	ADP
ajfa-14839	120	39	chances	chance	NOUN
ajfa-14839	120	40	of	of	ADP
ajfa-14839	120	41	type	type	NOUN
ajfa-14839	120	42	i	i	PRON
ajfa-14839	120	43	errors	error	VERB
ajfa-14839	120	44	in	in	ADP
ajfa-14839	120	45	the	the	DET
ajfa-14839	120	46	model	model	NOUN
ajfa-14839	120	47	.	.	PUNCT
ajfa-14839	121	1	li	li	PROPN
ajfa-14839	121	2	(	(	PUNCT
ajfa-14839	121	3	2019	2019	NUM
ajfa-14839	121	4	)	)	PUNCT
ajfa-14839	121	5	,	,	PUNCT
ajfa-14839	121	6	hsieh	hsieh	PROPN
ajfa-14839	121	7	et	et	PROPN
ajfa-14839	121	8	al	al	PROPN
ajfa-14839	121	9	.	.	PROPN
ajfa-14839	122	1	(	(	PUNCT
ajfa-14839	122	2	2018	2018	NUM
ajfa-14839	122	3	)	)	PUNCT
ajfa-14839	122	4	and	and	CCONJ
ajfa-14839	122	5	lewellen	lewellen	NOUN
ajfa-14839	122	6	and	and	CCONJ
ajfa-14839	122	7	resutek	resutek	NOUN
ajfa-14839	122	8	(	(	PUNCT
ajfa-14839	122	9	2019	2019	NUM
ajfa-14839	122	10	)	)	PUNCT
ajfa-14839	122	11	again	again	ADV
ajfa-14839	122	12	emphasize	emphasize	VERB
ajfa-14839	122	13	for	for	ADP
ajfa-14839	122	14	our	our	PRON
ajfa-14839	122	15	paper	paper	NOUN
ajfa-14839	122	16	the	the	DET
ajfa-14839	122	17	importance	importance	NOUN
ajfa-14839	122	18	of	of	ADP
ajfa-14839	122	19	accrual	accrual	ADJ
ajfa-14839	122	20	-	-	PUNCT
ajfa-14839	122	21	based	base	VERB
ajfa-14839	122	22	earnings	earning	NOUN
ajfa-14839	122	23	management	management	NOUN
ajfa-14839	122	24	in	in	ADP
ajfa-14839	122	25	unravelling	unravel	VERB
ajfa-14839	122	26	corporate	corporate	ADJ
ajfa-14839	122	27	governance	governance	NOUN
ajfa-14839	122	28	because	because	SCONJ
ajfa-14839	122	29	of	of	ADP
ajfa-14839	122	30	the	the	DET
ajfa-14839	122	31	low	low	ADJ
ajfa-14839	122	32	persistence	persistence	NOUN
ajfa-14839	122	33	of	of	ADP
ajfa-14839	122	34	accruals	accrual	NOUN
ajfa-14839	122	35	and	and	CCONJ
ajfa-14839	122	36	their	their	PRON
ajfa-14839	122	37	direct	direct	ADJ
ajfa-14839	122	38	linkages	linkage	NOUN
ajfa-14839	122	39	with	with	ADP
ajfa-14839	122	40	managerial	managerial	ADJ
ajfa-14839	122	41	incentives	incentive	NOUN
ajfa-14839	122	42	and	and	CCONJ
ajfa-14839	122	43	managerial	managerial	ADJ
ajfa-14839	122	44	background	background	NOUN
ajfa-14839	122	45	while	while	SCONJ
ajfa-14839	122	46	ozili	ozili	NOUN
ajfa-14839	122	47	(	(	PUNCT
ajfa-14839	122	48	2018	2018	NUM
ajfa-14839	122	49	)	)	PUNCT
ajfa-14839	122	50	and	and	CCONJ
ajfa-14839	122	51	dayanandan	dayanandan	PROPN
ajfa-14839	122	52	and	and	CCONJ
ajfa-14839	122	53	sra	sra	PROPN
ajfa-14839	122	54	(	(	PUNCT
ajfa-14839	122	55	2018	2018	NUM
ajfa-14839	122	56	)	)	PUNCT
ajfa-14839	122	57	confirm	confirm	VERB
ajfa-14839	122	58	effective	effective	ADJ
ajfa-14839	122	59	procyclical	procyclical	ADJ
ajfa-14839	122	60	governance	governance	NOUN
ajfa-14839	122	61	using	use	VERB
ajfa-14839	122	62	accrual	accrual	ADJ
ajfa-14839	122	63	based	base	VERB
ajfa-14839	122	64	earnings	earning	NOUN
ajfa-14839	122	65	management	management	NOUN
ajfa-14839	122	66	and	and	CCONJ
ajfa-14839	122	67	their	their	PRON
ajfa-14839	122	68	obvious	obvious	ADJ
ajfa-14839	122	69	value	value	NOUN
ajfa-14839	122	70	relevance	relevance	NOUN
ajfa-14839	122	71	.	.	PUNCT
ajfa-14839	123	1	working	work	VERB
ajfa-14839	123	2	capital	capital	NOUN
ajfa-14839	123	3	investments	investment	NOUN
ajfa-14839	123	4	as	as	SCONJ
ajfa-14839	123	5	mentioned	mention	VERB
ajfa-14839	123	6	earlier	early	ADV
ajfa-14839	123	7	,	,	PUNCT
ajfa-14839	123	8	the	the	DET
ajfa-14839	123	9	formulation	formulation	NOUN
ajfa-14839	123	10	for	for	ADP
ajfa-14839	123	11	accruals	accrual	NOUN
ajfa-14839	123	12	in	in	ADP
ajfa-14839	123	13	equation	equation	NOUN
ajfa-14839	123	14	(	(	PUNCT
ajfa-14839	123	15	2	2	NUM
ajfa-14839	123	16	)	)	PUNCT
ajfa-14839	123	17	in	in	ADP
ajfa-14839	123	18	section	section	NOUN
ajfa-14839	123	19	4.3	4.3	NUM
ajfa-14839	123	20	refers	refer	VERB
ajfa-14839	123	21	the	the	DET
ajfa-14839	123	22	working	work	VERB
ajfa-14839	123	23	capital	capital	NOUN
ajfa-14839	123	24	investment	investment	NOUN
ajfa-14839	123	25	of	of	ADP
ajfa-14839	123	26	the	the	DET
ajfa-14839	123	27	firm	firm	NOUN
ajfa-14839	123	28	.	.	PUNCT
ajfa-14839	124	1	as	as	ADP
ajfa-14839	124	2	such	such	ADJ
ajfa-14839	124	3	,	,	PUNCT
ajfa-14839	124	4	this	this	DET
ajfa-14839	124	5	formulation	formulation	NOUN
ajfa-14839	124	6	is	be	AUX
ajfa-14839	124	7	likely	likely	ADJ
ajfa-14839	124	8	to	to	PART
ajfa-14839	124	9	be	be	AUX
ajfa-14839	124	10	highly	highly	ADV
ajfa-14839	124	11	skewed	skewed	ADJ
ajfa-14839	124	12	in	in	ADP
ajfa-14839	124	13	growth	growth	NOUN
ajfa-14839	124	14	times	time	NOUN
ajfa-14839	124	15	as	as	SCONJ
ajfa-14839	124	16	firms	firm	NOUN
ajfa-14839	124	17	rely	rely	VERB
ajfa-14839	124	18	on	on	ADP
ajfa-14839	124	19	working	work	VERB
ajfa-14839	124	20	capital	capital	NOUN
ajfa-14839	124	21	investments	investment	NOUN
ajfa-14839	124	22	to	to	PART
ajfa-14839	124	23	increase	increase	VERB
ajfa-14839	124	24	the	the	DET
ajfa-14839	124	25	ppe	ppe	PROPN
ajfa-14839	124	26	investments	investment	NOUN
ajfa-14839	124	27	of	of	ADP
ajfa-14839	124	28	the	the	DET
ajfa-14839	124	29	firm	firm	NOUN
ajfa-14839	124	30	.	.	PUNCT
ajfa-14839	125	1	this	this	PRON
ajfa-14839	125	2	is	be	AUX
ajfa-14839	125	3	additionally	additionally	ADV
ajfa-14839	125	4	evidenced	evidence	VERB
ajfa-14839	125	5	strongly	strongly	ADV
ajfa-14839	125	6	in	in	ADP
ajfa-14839	125	7	our	our	PRON
ajfa-14839	125	8	sample	sample	NOUN
ajfa-14839	125	9	of	of	ADP
ajfa-14839	125	10	indian	indian	ADJ
ajfa-14839	125	11	firms	firm	NOUN
ajfa-14839	125	12	.	.	PUNCT
ajfa-14839	126	1	banking	banking	NOUN
ajfa-14839	126	2	firms	firm	NOUN
ajfa-14839	126	3	oosterbosch	oosterbosch	VERB
ajfa-14839	126	4	(	(	PUNCT
ajfa-14839	126	5	2000	2000	NUM
ajfa-14839	126	6	)	)	PUNCT
ajfa-14839	126	7	presents	present	VERB
ajfa-14839	126	8	a	a	DET
ajfa-14839	126	9	comprehensive	comprehensive	ADJ
ajfa-14839	126	10	literature	literature	NOUN
ajfa-14839	126	11	review	review	NOUN
ajfa-14839	126	12	of	of	ADP
ajfa-14839	126	13	earnings	earning	NOUN
ajfa-14839	126	14	management	management	NOUN
ajfa-14839	126	15	practices	practice	NOUN
ajfa-14839	126	16	in	in	ADP
ajfa-14839	126	17	banking	banking	NOUN
ajfa-14839	126	18	firms	firm	NOUN
ajfa-14839	126	19	and	and	CCONJ
ajfa-14839	126	20	tests	test	VERB
ajfa-14839	126	21	findings	finding	NOUN
ajfa-14839	126	22	of	of	ADP
ajfa-14839	126	23	earnings	earning	NOUN
ajfa-14839	126	24	management	management	NOUN
ajfa-14839	126	25	thru	thru	ADP
ajfa-14839	126	26	loan	loan	NOUN
ajfa-14839	126	27	loss	loss	NOUN
ajfa-14839	126	28	provisions	provision	NOUN
ajfa-14839	126	29	after	after	ADP
ajfa-14839	126	30	the	the	DET
ajfa-14839	126	31	introduction	introduction	NOUN
ajfa-14839	126	32	of	of	ADP
ajfa-14839	126	33	ifrs	ifrs	PROPN
ajfa-14839	126	34	in	in	ADP
ajfa-14839	126	35	small	small	ADJ
ajfa-14839	126	36	and	and	CCONJ
ajfa-14839	126	37	large	large	ADJ
ajfa-14839	126	38	banks	bank	NOUN
ajfa-14839	126	39	.	.	PUNCT
ajfa-14839	127	1	banks	bank	NOUN
ajfa-14839	127	2	valuation	valuation	NOUN
ajfa-14839	127	3	and	and	CCONJ
ajfa-14839	127	4	reporting	reporting	NOUN
ajfa-14839	127	5	models	model	NOUN
ajfa-14839	127	6	specify	specify	VERB
ajfa-14839	127	7	regulatory	regulatory	ADJ
ajfa-14839	127	8	effects	effect	NOUN
ajfa-14839	127	9	and	and	CCONJ
ajfa-14839	127	10	a	a	DET
ajfa-14839	127	11	reliability	reliability	NOUN
ajfa-14839	127	12	of	of	ADP
ajfa-14839	127	13	operating	operate	VERB
ajfa-14839	127	14	profit	profit	NOUN
ajfa-14839	127	15	measures	measure	NOUN
ajfa-14839	127	16	.	.	PUNCT
ajfa-14839	128	1	we	we	PRON
ajfa-14839	128	2	therefore	therefore	ADV
ajfa-14839	128	3	rely	rely	VERB
ajfa-14839	128	4	on	on	ADP
ajfa-14839	128	5	banks	bank	NOUN
ajfa-14839	128	6	’	’	PART
ajfa-14839	128	7	specific	specific	ADJ
ajfa-14839	128	8	accrual	accrual	ADJ
ajfa-14839	128	9	measures	measure	NOUN
ajfa-14839	128	10	from	from	ADP
ajfa-14839	128	11	the	the	DET
ajfa-14839	128	12	literature	literature	NOUN
ajfa-14839	128	13	in	in	ADP
ajfa-14839	128	14	loan	loan	NOUN
ajfa-14839	128	15	loss	loss	NOUN
ajfa-14839	128	16	provisions	provision	NOUN
ajfa-14839	128	17	,	,	PUNCT
ajfa-14839	128	18	and	and	CCONJ
ajfa-14839	128	19	trading	trading	NOUN
ajfa-14839	128	20	gains	gain	NOUN
ajfa-14839	128	21	.	.	PUNCT
ajfa-14839	129	1	in	in	ADP
ajfa-14839	129	2	a	a	DET
ajfa-14839	129	3	regulator	regulator	NOUN
ajfa-14839	129	4	motivated	motivate	VERB
ajfa-14839	129	5	study	study	NOUN
ajfa-14839	129	6	,	,	PUNCT
ajfa-14839	129	7	meisel	meisel	PROPN
ajfa-14839	129	8	(	(	PUNCT
ajfa-14839	129	9	2013	2013	NUM
ajfa-14839	129	10	)	)	PUNCT
ajfa-14839	129	11	applies	apply	VERB
ajfa-14839	129	12	an	an	DET
ajfa-14839	129	13	industry	industry	NOUN
ajfa-14839	129	14	specific	specific	ADJ
ajfa-14839	129	15	model	model	NOUN
ajfa-14839	129	16	to	to	ADP
ajfa-14839	129	17	banks	bank	NOUN
ajfa-14839	129	18	and	and	CCONJ
ajfa-14839	129	19	asian	asian	ADJ
ajfa-14839	129	20	journal	journal	NOUN
ajfa-14839	129	21	of	of	ADP
ajfa-14839	129	22	finance	finance	PROPN
ajfa-14839	129	23	&	&	CCONJ
ajfa-14839	129	24	accounting	accounting	PROPN
ajfa-14839	129	25	issn	issn	PROPN
ajfa-14839	129	26	1946	1946	NUM
ajfa-14839	129	27	-	-	PUNCT
ajfa-14839	129	28	052x	052x	PROPN
ajfa-14839	129	29	2019	2019	NUM
ajfa-14839	129	30	,	,	PUNCT
ajfa-14839	129	31	vol	vol	NOUN
ajfa-14839	129	32	.	.	PROPN
ajfa-14839	129	33	11	11	NUM
ajfa-14839	129	34	,	,	PUNCT
ajfa-14839	129	35	no	no	INTJ
ajfa-14839	129	36	.	.	NOUN
ajfa-14839	129	37	1	1	NUM
ajfa-14839	129	38	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	129	39	228	228	NUM
ajfa-14839	129	40	compares	compare	NOUN
ajfa-14839	129	41	for	for	ADP
ajfa-14839	129	42	valuation	valuation	NOUN
ajfa-14839	129	43	effects	effect	NOUN
ajfa-14839	129	44	in	in	ADP
ajfa-14839	129	45	banking	banking	NOUN
ajfa-14839	129	46	firms	firm	NOUN
ajfa-14839	129	47	planning	plan	VERB
ajfa-14839	129	48	mergers	merger	NOUN
ajfa-14839	129	49	and	and	CCONJ
ajfa-14839	129	50	merger	merger	NOUN
ajfa-14839	129	51	defense	defense	NOUN
ajfa-14839	129	52	.	.	PUNCT
ajfa-14839	130	1	ahmed	ahmed	PROPN
ajfa-14839	130	2	,	,	PUNCT
ajfa-14839	130	3	takeda	takeda	PROPN
ajfa-14839	130	4	and	and	CCONJ
ajfa-14839	130	5	thomas	thomas	PROPN
ajfa-14839	130	6	(	(	PUNCT
ajfa-14839	130	7	1999	1999	NUM
ajfa-14839	130	8	)	)	PUNCT
ajfa-14839	130	9	find	find	VERB
ajfa-14839	130	10	no	no	DET
ajfa-14839	130	11	expected	expect	VERB
ajfa-14839	130	12	earnings	earning	NOUN
ajfa-14839	130	13	management	management	NOUN
ajfa-14839	130	14	effect	effect	NOUN
ajfa-14839	130	15	in	in	ADP
ajfa-14839	130	16	banks	bank	NOUN
ajfa-14839	130	17	and	and	CCONJ
ajfa-14839	130	18	explains	explain	VERB
ajfa-14839	130	19	the	the	DET
ajfa-14839	130	20	negative	negative	ADJ
ajfa-14839	130	21	correlation	correlation	NOUN
ajfa-14839	130	22	of	of	ADP
ajfa-14839	130	23	loan	loan	NOUN
ajfa-14839	130	24	loss	loss	NOUN
ajfa-14839	130	25	provisions	provision	NOUN
ajfa-14839	130	26	to	to	ADP
ajfa-14839	130	27	future	future	ADJ
ajfa-14839	130	28	earnings	earning	NOUN
ajfa-14839	130	29	and	and	CCONJ
ajfa-14839	130	30	stock	stock	NOUN
ajfa-14839	130	31	returns	return	NOUN
ajfa-14839	130	32	allowing	allow	VERB
ajfa-14839	130	33	banks	bank	NOUN
ajfa-14839	130	34	to	to	PART
ajfa-14839	130	35	focus	focus	VERB
ajfa-14839	130	36	on	on	ADP
ajfa-14839	130	37	loan	loan	NOUN
ajfa-14839	130	38	loss	loss	NOUN
ajfa-14839	130	39	provisions	provision	NOUN
ajfa-14839	130	40	(	(	PUNCT
ajfa-14839	130	41	countercyclical	countercyclical	ADJ
ajfa-14839	130	42	and	and	CCONJ
ajfa-14839	130	43	not	not	PART
ajfa-14839	130	44	pro	pro	ADJ
ajfa-14839	130	45	-	-	ADJ
ajfa-14839	130	46	cyclical	cyclical	ADJ
ajfa-14839	130	47	as	as	SCONJ
ajfa-14839	130	48	expected	expect	VERB
ajfa-14839	130	49	in	in	ADP
ajfa-14839	130	50	earnings	earning	NOUN
ajfa-14839	130	51	management	management	NOUN
ajfa-14839	130	52	)	)	PUNCT
ajfa-14839	130	53	for	for	ADP
ajfa-14839	130	54	capital	capital	NOUN
ajfa-14839	130	55	management	management	NOUN
ajfa-14839	130	56	.	.	PUNCT
ajfa-14839	131	1	event	event	NOUN
ajfa-14839	131	2	studies	study	VERB
ajfa-14839	131	3	earnings	earning	NOUN
ajfa-14839	131	4	management	management	NOUN
ajfa-14839	131	5	motivations	motivation	NOUN
ajfa-14839	131	6	and	and	CCONJ
ajfa-14839	131	7	information	information	NOUN
ajfa-14839	131	8	flows	flow	VERB
ajfa-14839	131	9	relationships	relationship	NOUN
ajfa-14839	131	10	are	be	AUX
ajfa-14839	131	11	also	also	ADV
ajfa-14839	131	12	a	a	DET
ajfa-14839	131	13	frequently	frequently	ADV
ajfa-14839	131	14	tested	test	VERB
ajfa-14839	131	15	subject	subject	NOUN
ajfa-14839	131	16	in	in	ADP
ajfa-14839	131	17	the	the	DET
ajfa-14839	131	18	literature	literature	NOUN
ajfa-14839	131	19	.	.	PUNCT
ajfa-14839	132	1	these	these	DET
ajfa-14839	132	2	models	model	NOUN
ajfa-14839	132	3	rely	rely	VERB
ajfa-14839	132	4	on	on	ADP
ajfa-14839	132	5	event	event	NOUN
ajfa-14839	132	6	study	study	NOUN
ajfa-14839	132	7	based	base	VERB
ajfa-14839	132	8	parametric	parametric	PROPN
ajfa-14839	132	9	and	and	CCONJ
ajfa-14839	132	10	nonparametric	nonparametric	NOUN
ajfa-14839	132	11	tests	test	NOUN
ajfa-14839	132	12	to	to	PART
ajfa-14839	132	13	establish	establish	VERB
ajfa-14839	132	14	relationship	relationship	NOUN
ajfa-14839	132	15	between	between	ADP
ajfa-14839	132	16	derivatives	derivative	NOUN
ajfa-14839	132	17	pricing	pricing	NOUN
ajfa-14839	132	18	,	,	PUNCT
ajfa-14839	132	19	analyst	analyst	NOUN
ajfa-14839	132	20	coverage	coverage	NOUN
ajfa-14839	132	21	and	and	CCONJ
ajfa-14839	132	22	the	the	DET
ajfa-14839	132	23	accruals	accrual	NOUN
ajfa-14839	132	24	anomaly	anomaly	VERB
ajfa-14839	132	25	to	to	PART
ajfa-14839	132	26	investigate	investigate	VERB
ajfa-14839	132	27	relationships	relationship	NOUN
ajfa-14839	132	28	with	with	ADP
ajfa-14839	132	29	accruals	accrual	NOUN
ajfa-14839	132	30	.	.	PUNCT
ajfa-14839	133	1	meeting	meet	VERB
ajfa-14839	133	2	expectations	expectation	NOUN
ajfa-14839	133	3	on	on	ADP
ajfa-14839	133	4	a	a	DET
ajfa-14839	133	5	regular	regular	ADJ
ajfa-14839	133	6	basis	basis	NOUN
ajfa-14839	133	7	may	may	AUX
ajfa-14839	133	8	for	for	ADP
ajfa-14839	133	9	example	example	NOUN
ajfa-14839	133	10	,	,	PUNCT
ajfa-14839	133	11	improve	improve	VERB
ajfa-14839	133	12	abnormal	abnormal	ADJ
ajfa-14839	133	13	returns	return	NOUN
ajfa-14839	133	14	in	in	ADP
ajfa-14839	133	15	calibrated	calibrate	VERB
ajfa-14839	133	16	event	event	NOUN
ajfa-14839	133	17	studies	study	NOUN
ajfa-14839	133	18	.	.	PUNCT
ajfa-14839	134	1	also	also	ADV
ajfa-14839	134	2	,	,	PUNCT
ajfa-14839	134	3	for	for	ADP
ajfa-14839	134	4	companies	company	NOUN
ajfa-14839	134	5	forced	force	VERB
ajfa-14839	134	6	to	to	PART
ajfa-14839	134	7	produce	produce	VERB
ajfa-14839	134	8	a	a	DET
ajfa-14839	134	9	negative	negative	ADJ
ajfa-14839	134	10	earnings	earning	NOUN
ajfa-14839	134	11	surprise	surprise	NOUN
ajfa-14839	134	12	,	,	PUNCT
ajfa-14839	134	13	there	there	PRON
ajfa-14839	134	14	may	may	AUX
ajfa-14839	134	15	be	be	AUX
ajfa-14839	134	16	a	a	DET
ajfa-14839	134	17	motivation	motivation	NOUN
ajfa-14839	134	18	to	to	PART
ajfa-14839	134	19	manage	manage	VERB
ajfa-14839	134	20	earnings	earning	NOUN
ajfa-14839	134	21	downward	downward	ADV
ajfa-14839	134	22	and	and	CCONJ
ajfa-14839	134	23	create	create	VERB
ajfa-14839	134	24	cookie	cookie	NOUN
ajfa-14839	134	25	jar	jar	NOUN
ajfa-14839	134	26	reserves	reserve	NOUN
ajfa-14839	134	27	for	for	ADP
ajfa-14839	134	28	future	future	ADJ
ajfa-14839	134	29	periods	period	NOUN
ajfa-14839	134	30	.	.	PUNCT
ajfa-14839	135	1	this	this	PRON
ajfa-14839	135	2	has	have	AUX
ajfa-14839	135	3	been	be	AUX
ajfa-14839	135	4	explored	explore	VERB
ajfa-14839	135	5	by	by	ADP
ajfa-14839	135	6	dechow	dechow	PROPN
ajfa-14839	135	7	et	et	PROPN
ajfa-14839	135	8	al	al	PROPN
ajfa-14839	135	9	.	.	PUNCT
ajfa-14839	136	1	(	(	PUNCT
ajfa-14839	136	2	2011	2011	NUM
ajfa-14839	136	3	,	,	PUNCT
ajfa-14839	136	4	2012	2012	NUM
ajfa-14839	136	5	)	)	PUNCT
ajfa-14839	136	6	for	for	ADP
ajfa-14839	136	7	firms	firm	NOUN
ajfa-14839	136	8	reporting	report	VERB
ajfa-14839	136	9	zero	zero	NUM
ajfa-14839	136	10	or	or	CCONJ
ajfa-14839	136	11	negative	negative	ADJ
ajfa-14839	136	12	earnings	earning	NOUN
ajfa-14839	136	13	,	,	PUNCT
ajfa-14839	136	14	showing	show	VERB
ajfa-14839	136	15	up	up	ADP
ajfa-14839	136	16	as	as	ADP
ajfa-14839	136	17	a	a	DET
ajfa-14839	136	18	very	very	ADV
ajfa-14839	136	19	asymmetric	asymmetric	ADJ
ajfa-14839	136	20	distribution	distribution	NOUN
ajfa-14839	136	21	around	around	ADP
ajfa-14839	136	22	0	0	NUM
ajfa-14839	136	23	earnings	earning	NOUN
ajfa-14839	136	24	.	.	PUNCT
ajfa-14839	137	1	firms	firm	NOUN
ajfa-14839	137	2	positively	positively	ADV
ajfa-14839	137	3	manipulating	manipulate	VERB
ajfa-14839	137	4	earnings	earning	NOUN
ajfa-14839	137	5	also	also	ADV
ajfa-14839	137	6	end	end	VERB
ajfa-14839	137	7	up	up	ADP
ajfa-14839	137	8	over	over	ADP
ajfa-14839	137	9	investing	invest	VERB
ajfa-14839	137	10	in	in	ADP
ajfa-14839	137	11	the	the	DET
ajfa-14839	137	12	period	period	NOUN
ajfa-14839	137	13	with	with	ADP
ajfa-14839	137	14	higher	high	ADJ
ajfa-14839	137	15	discretionary	discretionary	ADJ
ajfa-14839	137	16	accruals	accrual	NOUN
ajfa-14839	137	17	.	.	PUNCT
ajfa-14839	138	1	earnings	earning	NOUN
ajfa-14839	138	2	management	management	NOUN
ajfa-14839	138	3	was	be	AUX
ajfa-14839	138	4	also	also	ADV
ajfa-14839	138	5	definitively	definitively	ADV
ajfa-14839	138	6	changed	change	VERB
ajfa-14839	138	7	for	for	ADP
ajfa-14839	138	8	cross	cross	NOUN
ajfa-14839	138	9	listed	list	VERB
ajfa-14839	138	10	firms	firm	NOUN
ajfa-14839	138	11	after	after	ADP
ajfa-14839	138	12	the	the	DET
ajfa-14839	138	13	introduction	introduction	NOUN
ajfa-14839	138	14	of	of	ADP
ajfa-14839	138	15	sox	sox	PROPN
ajfa-14839	138	16	in	in	ADP
ajfa-14839	138	17	the	the	DET
ajfa-14839	138	18	us	us	PROPN
ajfa-14839	138	19	in	in	ADP
ajfa-14839	138	20	2002	2002	NUM
ajfa-14839	138	21	.	.	PUNCT
ajfa-14839	139	1	also	also	ADV
ajfa-14839	139	2	,	,	PUNCT
ajfa-14839	139	3	audit	audit	NOUN
ajfa-14839	139	4	firms	firm	NOUN
ajfa-14839	139	5	are	be	AUX
ajfa-14839	139	6	seen	see	VERB
ajfa-14839	139	7	to	to	PART
ajfa-14839	139	8	increase	increase	VERB
ajfa-14839	139	9	their	their	PRON
ajfa-14839	139	10	fee	fee	NOUN
ajfa-14839	139	11	around	around	ADP
ajfa-14839	139	12	increasing	increase	VERB
ajfa-14839	139	13	earnings	earning	NOUN
ajfa-14839	139	14	management	management	NOUN
ajfa-14839	139	15	.	.	PUNCT
ajfa-14839	140	1	mncs	mncs	PROPN
ajfa-14839	140	2	in	in	ADP
ajfa-14839	140	3	india	india	PROPN
ajfa-14839	140	4	(	(	PUNCT
ajfa-14839	140	5	ghosh	ghosh	PROPN
ajfa-14839	140	6	,	,	PUNCT
ajfa-14839	140	7	2011	2011	NUM
ajfa-14839	140	8	)	)	PUNCT
ajfa-14839	140	9	are	be	AUX
ajfa-14839	140	10	seen	see	VERB
ajfa-14839	140	11	to	to	PART
ajfa-14839	140	12	employ	employ	VERB
ajfa-14839	140	13	international	international	ADJ
ajfa-14839	140	14	auditors	auditor	NOUN
ajfa-14839	140	15	with	with	ADP
ajfa-14839	140	16	lower	low	ADJ
ajfa-14839	140	17	monitoring	monitoring	NOUN
ajfa-14839	140	18	resulting	result	VERB
ajfa-14839	140	19	in	in	ADP
ajfa-14839	140	20	higher	high	ADJ
ajfa-14839	140	21	discretionary	discretionary	ADJ
ajfa-14839	140	22	accruals	accrual	NOUN
ajfa-14839	140	23	.	.	PUNCT
ajfa-14839	141	1	earnings	earning	NOUN
ajfa-14839	141	2	management	management	NOUN
ajfa-14839	141	3	will	will	AUX
ajfa-14839	141	4	thus	thus	ADV
ajfa-14839	141	5	depend	depend	VERB
ajfa-14839	141	6	on	on	ADP
ajfa-14839	141	7	institutional	institutional	ADJ
ajfa-14839	141	8	ownership	ownership	NOUN
ajfa-14839	141	9	,	,	PUNCT
ajfa-14839	141	10	the	the	DET
ajfa-14839	141	11	presence	presence	NOUN
ajfa-14839	141	12	of	of	ADP
ajfa-14839	141	13	international	international	ADJ
ajfa-14839	141	14	investors	investor	NOUN
ajfa-14839	141	15	,	,	PUNCT
ajfa-14839	141	16	accounting	account	VERB
ajfa-14839	141	17	conservatism	conservatism	NOUN
ajfa-14839	141	18	,	,	PUNCT
ajfa-14839	141	19	impairment	impairment	ADJ
ajfa-14839	141	20	and	and	CCONJ
ajfa-14839	141	21	loss	loss	NOUN
ajfa-14839	141	22	events	event	NOUN
ajfa-14839	141	23	,	,	PUNCT
ajfa-14839	141	24	and	and	CCONJ
ajfa-14839	141	25	analyst	analyst	NOUN
ajfa-14839	141	26	forecasts	forecast	NOUN
ajfa-14839	141	27	or	or	CCONJ
ajfa-14839	141	28	management	management	NOUN
ajfa-14839	141	29	guidance	guidance	NOUN
ajfa-14839	141	30	.	.	PUNCT
ajfa-14839	142	1	more	more	ADV
ajfa-14839	142	2	importantly	importantly	ADV
ajfa-14839	142	3	it	it	PRON
ajfa-14839	142	4	has	have	VERB
ajfa-14839	142	5	significant	significant	ADJ
ajfa-14839	142	6	linkages	linkage	NOUN
ajfa-14839	142	7	in	in	ADP
ajfa-14839	142	8	the	the	DET
ajfa-14839	142	9	corporate	corporate	ADJ
ajfa-14839	142	10	governance	governance	NOUN
ajfa-14839	142	11	literature	literature	NOUN
ajfa-14839	142	12	and	and	CCONJ
ajfa-14839	142	13	a	a	DET
ajfa-14839	142	14	significant	significant	ADJ
ajfa-14839	142	15	indicator	indicator	NOUN
ajfa-14839	142	16	of	of	ADP
ajfa-14839	142	17	the	the	DET
ajfa-14839	142	18	corporate	corporate	ADJ
ajfa-14839	142	19	governance	governance	NOUN
ajfa-14839	142	20	score	score	NOUN
ajfa-14839	142	21	of	of	ADP
ajfa-14839	142	22	the	the	DET
ajfa-14839	142	23	candidate	candidate	NOUN
ajfa-14839	142	24	firms	firm	NOUN
ajfa-14839	142	25	.	.	PUNCT
ajfa-14839	143	1	we	we	PRON
ajfa-14839	143	2	complete	complete	VERB
ajfa-14839	143	3	the	the	DET
ajfa-14839	143	4	literature	literature	NOUN
ajfa-14839	143	5	review	review	NOUN
ajfa-14839	143	6	as	as	SCONJ
ajfa-14839	143	7	we	we	PRON
ajfa-14839	143	8	began	begin	VERB
ajfa-14839	143	9	with	with	ADP
ajfa-14839	143	10	another	another	DET
ajfa-14839	143	11	application	application	NOUN
ajfa-14839	143	12	of	of	ADP
ajfa-14839	143	13	discretionary	discretionary	ADJ
ajfa-14839	143	14	accruals	accrual	NOUN
ajfa-14839	143	15	in	in	ADP
ajfa-14839	143	16	the	the	DET
ajfa-14839	143	17	earnings	earning	NOUN
ajfa-14839	143	18	management	management	NOUN
ajfa-14839	143	19	literature	literature	NOUN
ajfa-14839	143	20	with	with	ADP
ajfa-14839	143	21	barth	barth	PROPN
ajfa-14839	143	22	et	et	PROPN
ajfa-14839	143	23	al	al	PROPN
ajfa-14839	143	24	.	.	PROPN
ajfa-14839	144	1	(	(	PUNCT
ajfa-14839	144	2	2014	2014	NUM
ajfa-14839	144	3	)	)	PUNCT
ajfa-14839	144	4	that	that	PRON
ajfa-14839	144	5	attempt	attempt	VERB
ajfa-14839	144	6	a	a	DET
ajfa-14839	144	7	market	market	NOUN
ajfa-14839	144	8	model	model	NOUN
ajfa-14839	144	9	based	base	VERB
ajfa-14839	144	10	earnings	earning	NOUN
ajfa-14839	144	11	transparency	transparency	NOUN
ajfa-14839	144	12	measure	measure	NOUN
ajfa-14839	144	13	,	,	PUNCT
ajfa-14839	144	14	where	where	SCONJ
ajfa-14839	144	15	they	they	PRON
ajfa-14839	144	16	find	find	VERB
ajfa-14839	144	17	in	in	ADP
ajfa-14839	144	18	favor	favor	NOUN
ajfa-14839	144	19	of	of	ADP
ajfa-14839	144	20	a	a	DET
ajfa-14839	144	21	lower	low	ADJ
ajfa-14839	144	22	cost	cost	NOUN
ajfa-14839	144	23	of	of	ADP
ajfa-14839	144	24	capital	capital	NOUN
ajfa-14839	144	25	reward	reward	NOUN
ajfa-14839	144	26	for	for	ADP
ajfa-14839	144	27	firms	firm	NOUN
ajfa-14839	144	28	that	that	PRON
ajfa-14839	144	29	can	can	AUX
ajfa-14839	144	30	prove	prove	VERB
ajfa-14839	144	31	earnings	earning	NOUN
ajfa-14839	144	32	transparency	transparency	NOUN
ajfa-14839	144	33	.	.	PUNCT
ajfa-14839	145	1	the	the	DET
ajfa-14839	145	2	new	new	ADJ
ajfa-14839	145	3	ifrs	ifrs	NOUN
ajfa-14839	145	4	mandate	mandate	NOUN
ajfa-14839	145	5	in	in	ADP
ajfa-14839	145	6	the	the	DET
ajfa-14839	145	7	meanwhile	meanwhile	ADV
ajfa-14839	145	8	is	be	AUX
ajfa-14839	145	9	expected	expect	VERB
ajfa-14839	145	10	to	to	PART
ajfa-14839	145	11	homogenize	homogenize	VERB
ajfa-14839	145	12	financial	financial	ADJ
ajfa-14839	145	13	reporting	reporting	NOUN
ajfa-14839	145	14	completely	completely	ADV
ajfa-14839	145	15	after	after	ADP
ajfa-14839	145	16	its	its	PRON
ajfa-14839	145	17	launch	launch	NOUN
ajfa-14839	145	18	in	in	ADP
ajfa-14839	145	19	2019	2019	NUM
ajfa-14839	145	20	and	and	CCONJ
ajfa-14839	145	21	may	may	AUX
ajfa-14839	145	22	necessitate	necessitate	VERB
ajfa-14839	145	23	a	a	DET
ajfa-14839	145	24	reevaluation	reevaluation	NOUN
ajfa-14839	145	25	of	of	ADP
ajfa-14839	145	26	any	any	DET
ajfa-14839	145	27	firm	firm	ADJ
ajfa-14839	145	28	specific	specific	ADJ
ajfa-14839	145	29	measures	measure	NOUN
ajfa-14839	145	30	and	and	CCONJ
ajfa-14839	145	31	traditional	traditional	ADJ
ajfa-14839	145	32	earnings	earning	NOUN
ajfa-14839	145	33	management	management	NOUN
ajfa-14839	145	34	(	(	PUNCT
ajfa-14839	145	35	barth	barth	NOUN
ajfa-14839	145	36	et	et	PROPN
ajfa-14839	145	37	al	al	PROPN
ajfa-14839	145	38	.	.	PROPN
ajfa-14839	145	39	,	,	PUNCT
ajfa-14839	145	40	2012	2012	NUM
ajfa-14839	145	41	)	)	PUNCT
ajfa-14839	145	42	.	.	PUNCT
ajfa-14839	146	1	however	however	ADV
ajfa-14839	146	2	,	,	PUNCT
ajfa-14839	146	3	oosterbosch(2000	oosterbosch(2000	NUM
ajfa-14839	146	4	)	)	PUNCT
ajfa-14839	146	5	confirms	confirm	VERB
ajfa-14839	146	6	that	that	SCONJ
ajfa-14839	146	7	sophisticated	sophisticated	ADJ
ajfa-14839	146	8	earnings	earning	NOUN
ajfa-14839	146	9	management	management	NOUN
ajfa-14839	146	10	users	user	NOUN
ajfa-14839	146	11	in	in	ADP
ajfa-14839	146	12	large	large	ADJ
ajfa-14839	146	13	banks	bank	NOUN
ajfa-14839	146	14	continue	continue	VERB
ajfa-14839	146	15	to	to	PART
ajfa-14839	146	16	prefer	prefer	VERB
ajfa-14839	146	17	earnings	earning	NOUN
ajfa-14839	146	18	management	management	NOUN
ajfa-14839	146	19	to	to	PART
ajfa-14839	146	20	retain	retain	VERB
ajfa-14839	146	21	investor	investor	NOUN
ajfa-14839	146	22	trust	trust	NOUN
ajfa-14839	146	23	.	.	PUNCT
ajfa-14839	147	1	3	3	X
ajfa-14839	147	2	.	.	X
ajfa-14839	147	3	hypotheses	hypothesis	NOUN
ajfa-14839	147	4	we	we	PRON
ajfa-14839	147	5	propose	propose	VERB
ajfa-14839	147	6	and	and	CCONJ
ajfa-14839	147	7	evaluate	evaluate	VERB
ajfa-14839	147	8	the	the	DET
ajfa-14839	147	9	following	follow	VERB
ajfa-14839	147	10	hypotheses	hypothesis	NOUN
ajfa-14839	147	11	for	for	ADP
ajfa-14839	147	12	indian	indian	ADJ
ajfa-14839	147	13	firms	firm	NOUN
ajfa-14839	147	14	employing	employ	VERB
ajfa-14839	147	15	accruals	accrual	NOUN
ajfa-14839	147	16	-	-	PUNCT
ajfa-14839	147	17	based	base	VERB
ajfa-14839	147	18	earnings	earning	NOUN
ajfa-14839	147	19	management	management	NOUN
ajfa-14839	147	20	hypothesis	hypothesis	NOUN
ajfa-14839	147	21	1	1	NUM
ajfa-14839	147	22	:	:	PUNCT
ajfa-14839	147	23	crisis	crisis	NOUN
ajfa-14839	147	24	events	event	NOUN
ajfa-14839	147	25	will	will	AUX
ajfa-14839	147	26	expose	expose	VERB
ajfa-14839	147	27	firms	firm	NOUN
ajfa-14839	147	28	’	’	PART
ajfa-14839	147	29	specific	specific	ADJ
ajfa-14839	147	30	earnings	earning	NOUN
ajfa-14839	147	31	management	management	NOUN
ajfa-14839	147	32	strategies	strategy	NOUN
ajfa-14839	147	33	.	.	PUNCT
ajfa-14839	148	1	proactive	proactive	ADJ
ajfa-14839	148	2	strategies	strategy	NOUN
ajfa-14839	148	3	(	(	PUNCT
ajfa-14839	148	4	performance	performance	NOUN
ajfa-14839	148	5	measurement	measurement	NOUN
ajfa-14839	148	6	)	)	PUNCT
ajfa-14839	148	7	can	can	AUX
ajfa-14839	148	8	be	be	AUX
ajfa-14839	148	9	compared	compare	VERB
ajfa-14839	148	10	with	with	ADP
ajfa-14839	148	11	reactive	reactive	ADJ
ajfa-14839	148	12	earnings	earning	NOUN
ajfa-14839	148	13	management	management	NOUN
ajfa-14839	148	14	(	(	PUNCT
ajfa-14839	148	15	opportunistic	opportunistic	ADJ
ajfa-14839	148	16	accruals	accrual	NOUN
ajfa-14839	148	17	)	)	PUNCT
ajfa-14839	148	18	.	.	PUNCT
ajfa-14839	149	1	asian	asian	ADJ
ajfa-14839	149	2	journal	journal	PROPN
ajfa-14839	149	3	of	of	ADP
ajfa-14839	149	4	finance	finance	PROPN
ajfa-14839	149	5	&	&	CCONJ
ajfa-14839	149	6	accounting	accounting	PROPN
ajfa-14839	149	7	issn	issn	PROPN
ajfa-14839	149	8	1946	1946	NUM
ajfa-14839	149	9	-	-	PUNCT
ajfa-14839	149	10	052x	052x	PROPN
ajfa-14839	149	11	2019	2019	NUM
ajfa-14839	149	12	,	,	PUNCT
ajfa-14839	149	13	vol	vol	NOUN
ajfa-14839	149	14	.	.	PROPN
ajfa-14839	149	15	11	11	NUM
ajfa-14839	149	16	,	,	PUNCT
ajfa-14839	149	17	no	no	INTJ
ajfa-14839	149	18	.	.	NOUN
ajfa-14839	149	19	1	1	NUM
ajfa-14839	149	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	149	21	229	229	NUM
ajfa-14839	149	22	if	if	SCONJ
ajfa-14839	149	23	there	there	PRON
ajfa-14839	149	24	is	be	VERB
ajfa-14839	149	25	proactive	proactive	ADJ
ajfa-14839	149	26	earnings	earning	NOUN
ajfa-14839	149	27	management	management	NOUN
ajfa-14839	149	28	,	,	PUNCT
ajfa-14839	149	29	there	there	PRON
ajfa-14839	149	30	may	may	AUX
ajfa-14839	149	31	be	be	AUX
ajfa-14839	149	32	no	no	DET
ajfa-14839	149	33	change	change	NOUN
ajfa-14839	149	34	in	in	ADP
ajfa-14839	149	35	the	the	DET
ajfa-14839	149	36	firms	firm	NOUN
ajfa-14839	149	37	’	'	PUNCT
ajfa-14839	149	38	em	em	PRON
ajfa-14839	149	39	strategies	strategie	VERB
ajfa-14839	149	40	.	.	PUNCT
ajfa-14839	150	1	it	it	PRON
ajfa-14839	150	2	is	be	AUX
ajfa-14839	150	3	reasonable	reasonable	ADJ
ajfa-14839	150	4	to	to	PART
ajfa-14839	150	5	expect	expect	VERB
ajfa-14839	150	6	that	that	SCONJ
ajfa-14839	150	7	the	the	DET
ajfa-14839	150	8	reversal	reversal	NOUN
ajfa-14839	150	9	of	of	ADP
ajfa-14839	150	10	accruals	accrual	NOUN
ajfa-14839	150	11	to	to	PART
ajfa-14839	150	12	force	force	VERB
ajfa-14839	150	13	ill	ill	ADJ
ajfa-14839	150	14	prepared	prepared	ADJ
ajfa-14839	150	15	firms	firm	NOUN
ajfa-14839	150	16	into	into	ADP
ajfa-14839	150	17	a	a	DET
ajfa-14839	150	18	reactive	reactive	ADJ
ajfa-14839	150	19	crisis	crisis	NOUN
ajfa-14839	150	20	of	of	ADP
ajfa-14839	150	21	earnings	earning	NOUN
ajfa-14839	150	22	in	in	ADP
ajfa-14839	150	23	their	their	PRON
ajfa-14839	150	24	post	post	NOUN
ajfa-14839	150	25	crisis	crisis	NOUN
ajfa-14839	150	26	reports	report	NOUN
ajfa-14839	150	27	in	in	ADP
ajfa-14839	150	28	fy	fy	PROPN
ajfa-14839	150	29	2007	2007	NUM
ajfa-14839	150	30	and	and	CCONJ
ajfa-14839	150	31	fy	fy	PROPN
ajfa-14839	150	32	2012	2012	NUM
ajfa-14839	150	33	.	.	PUNCT
ajfa-14839	151	1	the	the	DET
ajfa-14839	151	2	low	low	ADJ
ajfa-14839	151	3	persistence	persistence	NOUN
ajfa-14839	151	4	of	of	ADP
ajfa-14839	151	5	accruals	accrual	NOUN
ajfa-14839	151	6	(	(	PUNCT
ajfa-14839	151	7	lewellen	lewellen	NOUN
ajfa-14839	151	8	and	and	CCONJ
ajfa-14839	151	9	resutek	resutek	NOUN
ajfa-14839	151	10	,	,	PUNCT
ajfa-14839	151	11	2019	2019	NUM
ajfa-14839	151	12	)	)	PUNCT
ajfa-14839	151	13	link	link	VERB
ajfa-14839	151	14	accrual	accrual	ADJ
ajfa-14839	151	15	-	-	PUNCT
ajfa-14839	151	16	based	base	VERB
ajfa-14839	151	17	earnings	earning	NOUN
ajfa-14839	151	18	management	management	NOUN
ajfa-14839	151	19	directly	directly	ADV
ajfa-14839	151	20	to	to	ADP
ajfa-14839	151	21	managerial	managerial	ADJ
ajfa-14839	151	22	incentives	incentive	NOUN
ajfa-14839	151	23	(	(	PUNCT
ajfa-14839	151	24	ahmed	ahme	VERB
ajfa-14839	151	25	,	,	PUNCT
ajfa-14839	151	26	2015	2015	NUM
ajfa-14839	151	27	)	)	PUNCT
ajfa-14839	151	28	as	as	SCONJ
ajfa-14839	151	29	higher	high	ADJ
ajfa-14839	151	30	earnings	earning	NOUN
ajfa-14839	151	31	management	management	NOUN
ajfa-14839	151	32	expose	expose	VERB
ajfa-14839	151	33	manipulation	manipulation	NOUN
ajfa-14839	151	34	.	.	PUNCT
ajfa-14839	152	1	also	also	ADV
ajfa-14839	152	2	,	,	PUNCT
ajfa-14839	152	3	as	as	SCONJ
ajfa-14839	152	4	li	li	PROPN
ajfa-14839	152	5	(	(	PUNCT
ajfa-14839	152	6	2019	2019	NUM
ajfa-14839	152	7	)	)	PUNCT
ajfa-14839	152	8	discovers	discover	NOUN
ajfa-14839	152	9	,	,	PUNCT
ajfa-14839	152	10	accrual	accrual	ADJ
ajfa-14839	152	11	and	and	CCONJ
ajfa-14839	152	12	real	real	ADJ
ajfa-14839	152	13	based	base	VERB
ajfa-14839	152	14	earnings	earning	NOUN
ajfa-14839	152	15	management	management	NOUN
ajfa-14839	152	16	are	be	AUX
ajfa-14839	152	17	complementary	complementary	ADJ
ajfa-14839	152	18	to	to	ADP
ajfa-14839	152	19	each	each	DET
ajfa-14839	152	20	other	other	ADJ
ajfa-14839	152	21	.	.	PUNCT
ajfa-14839	153	1	hypothesis	hypothesis	NOUN
ajfa-14839	153	2	2	2	NUM
ajfa-14839	153	3	:	:	PUNCT
ajfa-14839	153	4	indian	indian	ADJ
ajfa-14839	153	5	firms	firm	NOUN
ajfa-14839	153	6	will	will	AUX
ajfa-14839	153	7	reflect	reflect	VERB
ajfa-14839	153	8	earnings	earning	NOUN
ajfa-14839	153	9	management	management	NOUN
ajfa-14839	153	10	strategies	strategy	NOUN
ajfa-14839	153	11	more	more	ADV
ajfa-14839	153	12	suited	suited	ADJ
ajfa-14839	153	13	to	to	ADP
ajfa-14839	153	14	growth	growth	NOUN
ajfa-14839	153	15	firms	firm	NOUN
ajfa-14839	153	16	.	.	PUNCT
ajfa-14839	154	1	crisis	crisis	NOUN
ajfa-14839	154	2	response	response	NOUN
ajfa-14839	154	3	will	will	AUX
ajfa-14839	154	4	be	be	AUX
ajfa-14839	154	5	heightened	heighten	VERB
ajfa-14839	154	6	in	in	ADP
ajfa-14839	154	7	indian	indian	ADJ
ajfa-14839	154	8	firms	firm	NOUN
ajfa-14839	154	9	because	because	SCONJ
ajfa-14839	154	10	of	of	ADP
ajfa-14839	154	11	the	the	DET
ajfa-14839	154	12	pressures	pressure	NOUN
ajfa-14839	154	13	of	of	ADP
ajfa-14839	154	14	growth	growth	NOUN
ajfa-14839	154	15	.	.	PUNCT
ajfa-14839	155	1	hsieh	hsieh	PROPN
ajfa-14839	155	2	et	et	PROPN
ajfa-14839	155	3	al	al	PROPN
ajfa-14839	155	4	.	.	PROPN
ajfa-14839	156	1	(	(	PUNCT
ajfa-14839	156	2	2018	2018	NUM
ajfa-14839	156	3	)	)	PUNCT
ajfa-14839	156	4	finds	find	VERB
ajfa-14839	156	5	in	in	ADP
ajfa-14839	156	6	an	an	DET
ajfa-14839	156	7	emerging	emerge	VERB
ajfa-14839	156	8	market	market	NOUN
ajfa-14839	156	9	sample	sample	NOUN
ajfa-14839	156	10	that	that	SCONJ
ajfa-14839	156	11	the	the	DET
ajfa-14839	156	12	firms	firm	NOUN
ajfa-14839	156	13	’	’	PART
ajfa-14839	156	14	executive	executive	ADJ
ajfa-14839	156	15	leadership	leadership	NOUN
ajfa-14839	156	16	defines	define	VERB
ajfa-14839	156	17	its	its	PRON
ajfa-14839	156	18	earnings	earning	NOUN
ajfa-14839	156	19	management	management	NOUN
ajfa-14839	156	20	levels	level	NOUN
ajfa-14839	156	21	effectively	effectively	ADV
ajfa-14839	156	22	moderated	moderate	VERB
ajfa-14839	156	23	by	by	ADP
ajfa-14839	156	24	the	the	DET
ajfa-14839	156	25	presence	presence	NOUN
ajfa-14839	156	26	of	of	ADP
ajfa-14839	156	27	founders	founder	NOUN
ajfa-14839	156	28	.	.	PUNCT
ajfa-14839	157	1	emerging	emerge	VERB
ajfa-14839	157	2	markets	market	NOUN
ajfa-14839	157	3	in	in	ADP
ajfa-14839	157	4	asia	asia	PROPN
ajfa-14839	157	5	therefore	therefore	ADV
ajfa-14839	157	6	balance	balance	NOUN
ajfa-14839	157	7	between	between	ADP
ajfa-14839	157	8	curbing	curb	VERB
ajfa-14839	157	9	earnings	earning	NOUN
ajfa-14839	157	10	manipulation	manipulation	NOUN
ajfa-14839	157	11	because	because	SCONJ
ajfa-14839	157	12	of	of	ADP
ajfa-14839	157	13	the	the	DET
ajfa-14839	157	14	educational	educational	ADJ
ajfa-14839	157	15	backgrounds	background	NOUN
ajfa-14839	157	16	of	of	ADP
ajfa-14839	157	17	top	top	ADJ
ajfa-14839	157	18	management	management	NOUN
ajfa-14839	157	19	whilst	whilst	SCONJ
ajfa-14839	157	20	managing	manage	VERB
ajfa-14839	157	21	the	the	DET
ajfa-14839	157	22	trade	trade	NOUN
ajfa-14839	157	23	off	off	ADP
ajfa-14839	157	24	with	with	ADP
ajfa-14839	157	25	entrenchment	entrenchment	ADJ
ajfa-14839	157	26	hypothesis	hypothesis	NOUN
ajfa-14839	157	27	hypothesis	hypothesis	NOUN
ajfa-14839	157	28	3	3	NUM
ajfa-14839	157	29	:	:	PUNCT
ajfa-14839	157	30	both	both	DET
ajfa-14839	157	31	banking	banking	NOUN
ajfa-14839	157	32	firms	firm	NOUN
ajfa-14839	157	33	and	and	CCONJ
ajfa-14839	157	34	non	non	ADJ
ajfa-14839	157	35	-	-	ADJ
ajfa-14839	157	36	financial	financial	ADJ
ajfa-14839	157	37	firms	firm	NOUN
ajfa-14839	157	38	will	will	AUX
ajfa-14839	157	39	exhibit	exhibit	VERB
ajfa-14839	157	40	complementary	complementary	ADJ
ajfa-14839	157	41	earnings	earning	NOUN
ajfa-14839	157	42	management	management	NOUN
ajfa-14839	157	43	strategies	strategy	NOUN
ajfa-14839	157	44	.	.	PUNCT
ajfa-14839	158	1	banking	banking	NOUN
ajfa-14839	158	2	firms	firm	NOUN
ajfa-14839	158	3	will	will	AUX
ajfa-14839	158	4	respond	respond	VERB
ajfa-14839	158	5	with	with	ADP
ajfa-14839	158	6	more	more	ADV
ajfa-14839	158	7	sophisticated	sophisticated	ADJ
ajfa-14839	158	8	earnings	earning	NOUN
ajfa-14839	158	9	management	management	NOUN
ajfa-14839	158	10	as	as	SCONJ
ajfa-14839	158	11	adverse	adverse	ADJ
ajfa-14839	158	12	credit	credit	NOUN
ajfa-14839	158	13	decisions	decision	NOUN
ajfa-14839	158	14	lead	lead	VERB
ajfa-14839	158	15	the	the	DET
ajfa-14839	158	16	onset	onset	NOUN
ajfa-14839	158	17	of	of	ADP
ajfa-14839	158	18	a	a	DET
ajfa-14839	158	19	crisis	crisis	NOUN
ajfa-14839	158	20	.	.	PUNCT
ajfa-14839	159	1	in	in	ADP
ajfa-14839	159	2	the	the	DET
ajfa-14839	159	3	presence	presence	NOUN
ajfa-14839	159	4	of	of	ADP
ajfa-14839	159	5	basic	basic	ADJ
ajfa-14839	159	6	data	datum	NOUN
ajfa-14839	159	7	on	on	ADP
ajfa-14839	159	8	loan	loan	NOUN
ajfa-14839	159	9	loss	loss	NOUN
ajfa-14839	159	10	provisions	provision	NOUN
ajfa-14839	159	11	and	and	CCONJ
ajfa-14839	159	12	trading	trading	NOUN
ajfa-14839	159	13	gains	gain	NOUN
ajfa-14839	159	14	on	on	ADP
ajfa-14839	159	15	securities	security	NOUN
ajfa-14839	159	16	the	the	DET
ajfa-14839	159	17	analysis	analysis	NOUN
ajfa-14839	159	18	shows	show	VERB
ajfa-14839	159	19	the	the	DET
ajfa-14839	159	20	presence	presence	NOUN
ajfa-14839	159	21	of	of	ADP
ajfa-14839	159	22	earnings	earning	NOUN
ajfa-14839	159	23	management	management	NOUN
ajfa-14839	159	24	in	in	ADP
ajfa-14839	159	25	the	the	DET
ajfa-14839	159	26	financial	financial	ADJ
ajfa-14839	159	27	firms	firm	NOUN
ajfa-14839	159	28	(	(	PUNCT
ajfa-14839	159	29	tested	test	VERB
ajfa-14839	159	30	in	in	ADP
ajfa-14839	159	31	only	only	ADJ
ajfa-14839	159	32	banking	banking	NOUN
ajfa-14839	159	33	firms	firm	NOUN
ajfa-14839	159	34	)	)	PUNCT
ajfa-14839	159	35	as	as	ADP
ajfa-14839	159	36	being	be	AUX
ajfa-14839	159	37	more	more	ADV
ajfa-14839	159	38	sophisticated	sophisticated	ADJ
ajfa-14839	159	39	than	than	ADP
ajfa-14839	159	40	that	that	PRON
ajfa-14839	159	41	in	in	ADP
ajfa-14839	159	42	the	the	DET
ajfa-14839	159	43	sample	sample	NOUN
ajfa-14839	159	44	of	of	ADP
ajfa-14839	159	45	nonfinancial	nonfinancial	ADJ
ajfa-14839	159	46	firms	firm	NOUN
ajfa-14839	159	47	.	.	PUNCT
ajfa-14839	160	1	elleuch	elleuch	ADJ
ajfa-14839	160	2	and	and	CCONJ
ajfa-14839	160	3	taktak	taktak	ADJ
ajfa-14839	160	4	(	(	PUNCT
ajfa-14839	160	5	2015	2015	NUM
ajfa-14839	160	6	)	)	PUNCT
ajfa-14839	160	7	decode	decode	VERB
ajfa-14839	160	8	earnings	earning	NOUN
ajfa-14839	160	9	management	management	NOUN
ajfa-14839	160	10	in	in	ADP
ajfa-14839	160	11	banks	bank	NOUN
ajfa-14839	160	12	as	as	SCONJ
ajfa-14839	160	13	regulations	regulation	NOUN
ajfa-14839	160	14	change	change	VERB
ajfa-14839	160	15	while	while	SCONJ
ajfa-14839	160	16	ozili	ozili	NOUN
ajfa-14839	160	17	(	(	PUNCT
ajfa-14839	160	18	2018	2018	NUM
ajfa-14839	160	19	)	)	PUNCT
ajfa-14839	160	20	and	and	CCONJ
ajfa-14839	160	21	othman	othman	NOUN
ajfa-14839	160	22	and	and	CCONJ
ajfa-14839	160	23	mersni	mersni	PROPN
ajfa-14839	160	24	(	(	PUNCT
ajfa-14839	160	25	2014	2014	NUM
ajfa-14839	160	26	)	)	PUNCT
ajfa-14839	160	27	trace	trace	VERB
ajfa-14839	160	28	the	the	DET
ajfa-14839	160	29	macroeconomic	macroeconomic	ADJ
ajfa-14839	160	30	cycles	cycle	NOUN
ajfa-14839	160	31	and	and	CCONJ
ajfa-14839	160	32	efficient	efficient	ADJ
ajfa-14839	160	33	and	and	CCONJ
ajfa-14839	160	34	effective	effective	ADJ
ajfa-14839	160	35	earnings	earning	NOUN
ajfa-14839	160	36	management	management	NOUN
ajfa-14839	160	37	by	by	ADP
ajfa-14839	160	38	banks	bank	NOUN
ajfa-14839	160	39	using	use	VERB
ajfa-14839	160	40	discretionary	discretionary	ADJ
ajfa-14839	160	41	llps	llp	NOUN
ajfa-14839	160	42	.	.	PUNCT
ajfa-14839	161	1	hypothesis	hypothesis	NOUN
ajfa-14839	161	2	4	4	NUM
ajfa-14839	161	3	:	:	PUNCT
ajfa-14839	161	4	indian	indian	ADJ
ajfa-14839	161	5	firms	firm	NOUN
ajfa-14839	161	6	primarily	primarily	ADV
ajfa-14839	161	7	engage	engage	VERB
ajfa-14839	161	8	in	in	ADP
ajfa-14839	161	9	performance	performance	NOUN
ajfa-14839	161	10	measurement	measurement	NOUN
ajfa-14839	161	11	using	use	VERB
ajfa-14839	161	12	discretionary	discretionary	ADJ
ajfa-14839	161	13	accruals	accrual	NOUN
ajfa-14839	161	14	if	if	SCONJ
ajfa-14839	161	15	they	they	PRON
ajfa-14839	161	16	have	have	VERB
ajfa-14839	161	17	the	the	DET
ajfa-14839	161	18	requisite	requisite	ADJ
ajfa-14839	161	19	size	size	NOUN
ajfa-14839	161	20	.	.	PUNCT
ajfa-14839	162	1	as	as	SCONJ
ajfa-14839	162	2	tested	test	VERB
ajfa-14839	162	3	in	in	ADP
ajfa-14839	162	4	guay	guay	NOUN
ajfa-14839	162	5	,	,	PUNCT
ajfa-14839	162	6	kothari	kothari	PROPN
ajfa-14839	162	7	and	and	CCONJ
ajfa-14839	162	8	watts	watts	PROPN
ajfa-14839	162	9	(	(	PUNCT
ajfa-14839	162	10	1996	1996	NUM
ajfa-14839	162	11	)	)	PUNCT
ajfa-14839	162	12	henceforth	henceforth	ADV
ajfa-14839	162	13	gkw	gkw	PROPN
ajfa-14839	162	14	,	,	PUNCT
ajfa-14839	162	15	the	the	DET
ajfa-14839	162	16	discretionary	discretionary	ADJ
ajfa-14839	162	17	accrual	accrual	ADJ
ajfa-14839	162	18	amounts	amount	NOUN
ajfa-14839	162	19	and	and	CCONJ
ajfa-14839	162	20	their	their	PRON
ajfa-14839	162	21	relationship	relationship	NOUN
ajfa-14839	162	22	to	to	ADP
ajfa-14839	162	23	earnings	earning	NOUN
ajfa-14839	162	24	can	can	AUX
ajfa-14839	162	25	be	be	AUX
ajfa-14839	162	26	used	use	VERB
ajfa-14839	162	27	to	to	PART
ajfa-14839	162	28	tie	tie	VERB
ajfa-14839	162	29	in	in	ADP
ajfa-14839	162	30	the	the	DET
ajfa-14839	162	31	firms	firm	NOUN
ajfa-14839	162	32	’	'	PUNCT
ajfa-14839	162	33	use	use	NOUN
ajfa-14839	162	34	of	of	ADP
ajfa-14839	162	35	discretionary	discretionary	ADJ
ajfa-14839	162	36	accruals	accrual	NOUN
ajfa-14839	162	37	as	as	ADP
ajfa-14839	162	38	performance	performance	NOUN
ajfa-14839	162	39	measurement	measurement	NOUN
ajfa-14839	162	40	vis	vis	X
ajfa-14839	162	41	a	a	DET
ajfa-14839	162	42	vis	vis	X
ajfa-14839	162	43	opportunistic	opportunistic	ADJ
ajfa-14839	162	44	accruals	accrual	NOUN
ajfa-14839	162	45	management	management	NOUN
ajfa-14839	162	46	hypothesis	hypothesis	NOUN
ajfa-14839	162	47	.	.	PUNCT
ajfa-14839	163	1	this	this	PRON
ajfa-14839	163	2	will	will	AUX
ajfa-14839	163	3	be	be	AUX
ajfa-14839	163	4	shown	show	VERB
ajfa-14839	163	5	by	by	ADP
ajfa-14839	163	6	the	the	DET
ajfa-14839	163	7	presence	presence	NOUN
ajfa-14839	163	8	of	of	ADP
ajfa-14839	163	9	a	a	DET
ajfa-14839	163	10	negative	negative	ADJ
ajfa-14839	163	11	correlation	correlation	NOUN
ajfa-14839	163	12	in	in	ADP
ajfa-14839	163	13	the	the	DET
ajfa-14839	163	14	discretionary	discretionary	ADJ
ajfa-14839	163	15	accruals	accrual	NOUN
ajfa-14839	163	16	in	in	ADP
ajfa-14839	163	17	the	the	DET
ajfa-14839	163	18	pre	pre	NOUN
ajfa-14839	163	19	-	-	NOUN
ajfa-14839	163	20	crisis	crisis	NOUN
ajfa-14839	163	21	and	and	CCONJ
ajfa-14839	163	22	post	post	VERB
ajfa-14839	163	23	crisis	crisis	NOUN
ajfa-14839	163	24	years	year	NOUN
ajfa-14839	163	25	.	.	PUNCT
ajfa-14839	164	1	however	however	ADV
ajfa-14839	164	2	,	,	PUNCT
ajfa-14839	164	3	this	this	PRON
ajfa-14839	164	4	might	might	AUX
ajfa-14839	164	5	be	be	AUX
ajfa-14839	164	6	significant	significant	ADJ
ajfa-14839	164	7	evidence	evidence	NOUN
ajfa-14839	164	8	of	of	ADP
ajfa-14839	164	9	opportunistic	opportunistic	ADJ
ajfa-14839	164	10	accruals	accrual	NOUN
ajfa-14839	164	11	management	management	NOUN
ajfa-14839	164	12	if	if	SCONJ
ajfa-14839	164	13	the	the	DET
ajfa-14839	164	14	direction	direction	NOUN
ajfa-14839	164	15	of	of	ADP
ajfa-14839	164	16	the	the	DET
ajfa-14839	164	17	accruals	accrual	NOUN
ajfa-14839	164	18	is	be	AUX
ajfa-14839	164	19	higher	high	ADJ
ajfa-14839	164	20	in	in	ADP
ajfa-14839	164	21	the	the	DET
ajfa-14839	164	22	post	post	NOUN
ajfa-14839	164	23	crises	crisis	NOUN
ajfa-14839	164	24	year	year	NOUN
ajfa-14839	164	25	.	.	PUNCT
ajfa-14839	165	1	earnings	earning	NOUN
ajfa-14839	165	2	management	management	NOUN
ajfa-14839	165	3	in	in	ADP
ajfa-14839	165	4	emerging	emerge	VERB
ajfa-14839	165	5	markets	market	NOUN
ajfa-14839	165	6	with	with	ADP
ajfa-14839	165	7	robust	robust	ADJ
ajfa-14839	165	8	markets	market	NOUN
ajfa-14839	165	9	and	and	CCONJ
ajfa-14839	165	10	investor	investor	NOUN
ajfa-14839	165	11	protection	protection	NOUN
ajfa-14839	165	12	regimes	regime	NOUN
ajfa-14839	165	13	is	be	AUX
ajfa-14839	165	14	significantly	significantly	ADV
ajfa-14839	165	15	affected	affect	VERB
ajfa-14839	165	16	by	by	ADP
ajfa-14839	165	17	growth	growth	NOUN
ajfa-14839	165	18	and	and	CCONJ
ajfa-14839	165	19	management	management	NOUN
ajfa-14839	165	20	skills	skill	NOUN
ajfa-14839	165	21	(	(	PUNCT
ajfa-14839	165	22	hsieh	hsieh	PROPN
ajfa-14839	165	23	et	et	PROPN
ajfa-14839	165	24	al	al	PROPN
ajfa-14839	165	25	.	.	PROPN
ajfa-14839	165	26	2018	2018	NUM
ajfa-14839	165	27	)	)	PUNCT
ajfa-14839	165	28	asian	asian	ADJ
ajfa-14839	165	29	journal	journal	NOUN
ajfa-14839	165	30	of	of	ADP
ajfa-14839	165	31	finance	finance	PROPN
ajfa-14839	165	32	&	&	CCONJ
ajfa-14839	165	33	accounting	accounting	PROPN
ajfa-14839	165	34	issn	issn	PROPN
ajfa-14839	165	35	1946	1946	NUM
ajfa-14839	165	36	-	-	PUNCT
ajfa-14839	165	37	052x	052x	PROPN
ajfa-14839	165	38	2019	2019	NUM
ajfa-14839	165	39	,	,	PUNCT
ajfa-14839	165	40	vol	vol	NOUN
ajfa-14839	165	41	.	.	PROPN
ajfa-14839	165	42	11	11	NUM
ajfa-14839	165	43	,	,	PUNCT
ajfa-14839	165	44	no	no	INTJ
ajfa-14839	165	45	.	.	NOUN
ajfa-14839	165	46	1	1	NUM
ajfa-14839	165	47	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14839	165	48	230	230	NUM
ajfa-14839	165	49	4	4	NUM
ajfa-14839	165	50	.	.	PUNCT
ajfa-14839	166	1	experimental	experimental	ADJ
ajfa-14839	166	2	design	design	NOUN
ajfa-14839	166	3	4.1	4.1	NUM
ajfa-14839	166	4	sample	sample	NOUN
ajfa-14839	166	5	selection	selection	NOUN
ajfa-14839	166	6	the	the	DET
ajfa-14839	166	7	nifty	nifty	ADJ
ajfa-14839	166	8	100	100	NUM
ajfa-14839	166	9	index	index	NOUN
ajfa-14839	166	10	constituents	constituent	NOUN
ajfa-14839	166	11	form	form	VERB
ajfa-14839	166	12	the	the	DET
ajfa-14839	166	13	sample	sample	NOUN
ajfa-14839	166	14	of	of	ADP
ajfa-14839	166	15	firms	firm	NOUN
ajfa-14839	166	16	in	in	ADP
ajfa-14839	166	17	the	the	DET
ajfa-14839	166	18	study	study	NOUN
ajfa-14839	166	19	.	.	PUNCT
ajfa-14839	167	1	the	the	DET
ajfa-14839	167	2	popular	popular	ADJ
ajfa-14839	167	3	nifty	nifty	ADJ
ajfa-14839	167	4	50	50	NUM
ajfa-14839	167	5	and	and	CCONJ
ajfa-14839	167	6	nifty	nifty	ADJ
ajfa-14839	167	7	junior	junior	ADJ
ajfa-14839	167	8	50	50	NUM
ajfa-14839	167	9	indices	index	NOUN
ajfa-14839	167	10	together	together	ADV
ajfa-14839	167	11	account	account	VERB
ajfa-14839	167	12	for	for	ADP
ajfa-14839	167	13	the	the	DET
ajfa-14839	167	14	nifty	nifty	ADJ
ajfa-14839	167	15	100	100	NUM
ajfa-14839	167	16	firms	firm	NOUN
ajfa-14839	167	17	.	.	PUNCT
ajfa-14839	168	1	these	these	DET
ajfa-14839	168	2	firms	firm	NOUN
ajfa-14839	168	3	are	be	AUX
ajfa-14839	168	4	spread	spread	VERB
ajfa-14839	168	5	across	across	ADP
ajfa-14839	168	6	12	12	NUM
ajfa-14839	168	7	sectors	sector	NOUN
ajfa-14839	168	8	and	and	CCONJ
ajfa-14839	168	9	as	as	ADP
ajfa-14839	168	10	for	for	ADP
ajfa-14839	168	11	march	march	PROPN
ajfa-14839	168	12	2015	2015	NUM
ajfa-14839	168	13	account	account	NOUN
ajfa-14839	168	14	for	for	ADP
ajfa-14839	168	15	78	78	NUM
ajfa-14839	168	16	%	%	NOUN
ajfa-14839	168	17	of	of	ADP
ajfa-14839	168	18	the	the	DET
ajfa-14839	168	19	free	free	ADJ
ajfa-14839	168	20	float	float	NOUN
ajfa-14839	168	21	of	of	ADP
ajfa-14839	168	22	the	the	DET
ajfa-14839	168	23	national	national	PROPN
ajfa-14839	168	24	stock	stock	PROPN
ajfa-14839	168	25	exchange	exchange	PROPN
ajfa-14839	168	26	in	in	ADP
ajfa-14839	168	27	india	india	PROPN
ajfa-14839	168	28	.	.	PUNCT
ajfa-14839	169	1	after	after	ADP
ajfa-14839	169	2	excluding	exclude	VERB
ajfa-14839	169	3	other	other	ADJ
ajfa-14839	169	4	financial	financial	ADJ
ajfa-14839	169	5	firms	firm	NOUN
ajfa-14839	169	6	,	,	PUNCT
ajfa-14839	169	7	we	we	PRON
ajfa-14839	169	8	end	end	VERB
ajfa-14839	169	9	up	up	ADP
ajfa-14839	169	10	with	with	ADP
ajfa-14839	169	11	76	76	NUM
ajfa-14839	169	12	firms	firm	NOUN
ajfa-14839	169	13	and	and	CCONJ
ajfa-14839	169	14	12	12	NUM
ajfa-14839	169	15	banks	bank	NOUN
ajfa-14839	169	16	and	and	CCONJ
ajfa-14839	169	17	calculate	calculate	VERB
ajfa-14839	169	18	the	the	DET
ajfa-14839	169	19	accrual	accrual	ADJ
ajfa-14839	169	20	measures	measure	NOUN
ajfa-14839	169	21	based	base	VERB
ajfa-14839	169	22	on	on	ADP
ajfa-14839	169	23	the	the	DET
ajfa-14839	169	24	modified	modify	VERB
ajfa-14839	169	25	jones	jones	PROPN
ajfa-14839	169	26	model	model	PROPN
ajfa-14839	169	27	weighted	weight	VERB
ajfa-14839	169	28	by	by	ADP
ajfa-14839	169	29	total	total	ADJ
ajfa-14839	169	30	assets	asset	NOUN
ajfa-14839	169	31	at	at	ADP
ajfa-14839	169	32	the	the	DET
ajfa-14839	169	33	beginning	beginning	NOUN
ajfa-14839	169	34	of	of	ADP
ajfa-14839	169	35	year	year	NOUN
ajfa-14839	169	36	to	to	PART
ajfa-14839	169	37	take	take	VERB
ajfa-14839	169	38	care	care	NOUN
ajfa-14839	169	39	of	of	ADP
ajfa-14839	169	40	endogeneity	endogeneity	NOUN
ajfa-14839	169	41	and	and	CCONJ
ajfa-14839	169	42	minimize	minimize	VERB
ajfa-14839	169	43	size	size	NOUN
ajfa-14839	169	44	effects	effect	NOUN
ajfa-14839	169	45	in	in	ADP
ajfa-14839	169	46	the	the	DET
ajfa-14839	169	47	pooled	pooled	ADJ
ajfa-14839	169	48	regression	regression	NOUN
ajfa-14839	169	49	.	.	PUNCT
ajfa-14839	170	1	for	for	ADP
ajfa-14839	170	2	each	each	DET
ajfa-14839	170	3	firm	firm	NOUN
ajfa-14839	170	4	we	we	PRON
ajfa-14839	170	5	get	get	VERB
ajfa-14839	170	6	financial	financial	ADJ
ajfa-14839	170	7	statement	statement	NOUN
ajfa-14839	170	8	data	datum	NOUN
ajfa-14839	170	9	from	from	ADP
ajfa-14839	170	10	the	the	DET
ajfa-14839	170	11	bloomberg	bloomberg	PROPN
ajfa-14839	170	12	database	database	NOUN
ajfa-14839	170	13	for	for	ADP
ajfa-14839	170	14	the	the	DET
ajfa-14839	170	15	period	period	NOUN
ajfa-14839	170	16	2001	2001	NUM
ajfa-14839	170	17	-	-	SYM
ajfa-14839	170	18	2015	2015	NUM
ajfa-14839	170	19	.	.	PUNCT
ajfa-14839	171	1	some	some	DET
ajfa-14839	171	2	firms	firm	NOUN
ajfa-14839	171	3	need	need	VERB
ajfa-14839	171	4	to	to	PART
ajfa-14839	171	5	be	be	AUX
ajfa-14839	171	6	excluded	exclude	VERB
ajfa-14839	171	7	for	for	ADP
ajfa-14839	171	8	non	non	ADJ
ajfa-14839	171	9	-availability	-availability	NOUN
ajfa-14839	171	10	of	of	ADP
ajfa-14839	171	11	key	key	ADJ
ajfa-14839	171	12	financial	financial	ADJ
ajfa-14839	171	13	statement	statement	NOUN
ajfa-14839	171	14	data	datum	NOUN
ajfa-14839	171	15	such	such	ADJ
ajfa-14839	171	16	as	as	ADP
ajfa-14839	171	17	m&m	m&m	NOUN
ajfa-14839	171	18	(	(	PUNCT
ajfa-14839	171	19	receivables	receivables	NOUN
ajfa-14839	171	20	)	)	PUNCT
ajfa-14839	171	21	and	and	CCONJ
ajfa-14839	171	22	bharat	bharat	PROPN
ajfa-14839	171	23	forge	forge	NOUN
ajfa-14839	171	24	(	(	PUNCT
ajfa-14839	171	25	total	total	ADJ
ajfa-14839	171	26	assets	asset	NOUN
ajfa-14839	171	27	)	)	PUNCT
ajfa-14839	171	28	.	.	PUNCT
ajfa-14839	172	1	as	as	SCONJ
ajfa-14839	172	2	firm	firm	ADJ
ajfa-14839	172	3	years	year	NOUN
ajfa-14839	172	4	are	be	AUX
ajfa-14839	172	5	separated	separate	VERB
ajfa-14839	172	6	later	later	ADV
ajfa-14839	172	7	based	base	VERB
ajfa-14839	172	8	on	on	ADP
ajfa-14839	172	9	crises	crisis	NOUN
ajfa-14839	172	10	events	event	NOUN
ajfa-14839	172	11	in	in	ADP
ajfa-14839	172	12	2001	2001	NUM
ajfa-14839	172	13	,	,	PUNCT
ajfa-14839	172	14	2006	2006	NUM
ajfa-14839	172	15	and	and	CCONJ
ajfa-14839	172	16	2011	2011	NUM
ajfa-14839	172	17	,	,	PUNCT
ajfa-14839	172	18	we	we	PRON
ajfa-14839	172	19	use	use	VERB
ajfa-14839	172	20	financial	financial	ADJ
ajfa-14839	172	21	data	datum	NOUN
ajfa-14839	172	22	as	as	ADP
ajfa-14839	172	23	available	available	ADJ
ajfa-14839	172	24	only	only	ADV
ajfa-14839	172	25	when	when	SCONJ
ajfa-14839	172	26	completely	completely	ADV
ajfa-14839	172	27	available	available	ADJ
ajfa-14839	172	28	for	for	ADP
ajfa-14839	172	29	both	both	PRON
ajfa-14839	172	30	pre	pre	ADJ
ajfa-14839	172	31	and	and	CCONJ
ajfa-14839	172	32	post	post	VERB
ajfa-14839	172	33	crisis	crisis	NOUN
ajfa-14839	172	34	years	year	NOUN
ajfa-14839	172	35	.	.	PUNCT
ajfa-14839	173	1	other	other	ADJ
ajfa-14839	173	2	firm	firm	ADJ
ajfa-14839	173	3	years	year	NOUN
ajfa-14839	173	4	are	be	AUX
ajfa-14839	173	5	collated	collate	VERB
ajfa-14839	173	6	together	together	ADV
ajfa-14839	173	7	to	to	PART
ajfa-14839	173	8	compute	compute	VERB
ajfa-14839	173	9	the	the	DET
ajfa-14839	173	10	ols	ol	NOUN
ajfa-14839	173	11	coefficients	coefficient	NOUN
ajfa-14839	173	12	in	in	ADP
ajfa-14839	173	13	(	(	PUNCT
ajfa-14839	173	14	1	1	NUM
ajfa-14839	173	15	)	)	PUNCT
ajfa-14839	173	16	.	.	PUNCT
ajfa-14839	174	1	we	we	PRON
ajfa-14839	174	2	neglect	neglect	VERB
ajfa-14839	174	3	the	the	DET
ajfa-14839	174	4	small	small	ADJ
ajfa-14839	174	5	impact	impact	NOUN
ajfa-14839	174	6	of	of	ADP
ajfa-14839	174	7	taxes	taxis	NOUN
ajfa-14839	174	8	in	in	ADP
ajfa-14839	174	9	the	the	DET
ajfa-14839	174	10	calculation	calculation	NOUN
ajfa-14839	174	11	of	of	ADP
ajfa-14839	174	12	total	total	ADJ
ajfa-14839	174	13	accruals	accrual	NOUN
ajfa-14839	174	14	in	in	ADP
ajfa-14839	174	15	the	the	DET
ajfa-14839	174	16	data	datum	NOUN
ajfa-14839	174	17	.	.	PUNCT
ajfa-14839	175	1	apart	apart	ADV
ajfa-14839	175	2	from	from	ADP
ajfa-14839	175	3	the	the	DET
ajfa-14839	175	4	effect	effect	NOUN
ajfa-14839	175	5	being	be	AUX
ajfa-14839	175	6	small	small	ADJ
ajfa-14839	175	7	in	in	ADP
ajfa-14839	175	8	size	size	NOUN
ajfa-14839	175	9	,	,	PUNCT
ajfa-14839	175	10	most	most	ADJ
ajfa-14839	175	11	tax	tax	NOUN
ajfa-14839	175	12	aligned	align	VERB
ajfa-14839	175	13	manipulation	manipulation	NOUN
ajfa-14839	175	14	of	of	ADP
ajfa-14839	175	15	earnings	earning	NOUN
ajfa-14839	175	16	is	be	AUX
ajfa-14839	175	17	likely	likely	ADJ
ajfa-14839	175	18	to	to	PART
ajfa-14839	175	19	be	be	AUX
ajfa-14839	175	20	included	include	VERB
ajfa-14839	175	21	in	in	ADP
ajfa-14839	175	22	real	real	ADJ
ajfa-14839	175	23	activity	activity	NOUN
ajfa-14839	175	24	earnings	earning	NOUN
ajfa-14839	175	25	management	management	NOUN
ajfa-14839	175	26	and	and	CCONJ
ajfa-14839	175	27	we	we	PRON
ajfa-14839	175	28	concern	concern	VERB
ajfa-14839	175	29	ourselves	ourselves	PRON
ajfa-14839	175	30	with	with	ADP
ajfa-14839	175	31	accruals	accrual	NOUN
ajfa-14839	175	32	based	base	VERB
ajfa-14839	175	33	earnings	earning	NOUN
ajfa-14839	175	34	management	management	NOUN
ajfa-14839	175	35	.	.	PUNCT
ajfa-14839	176	1	we	we	PRON
ajfa-14839	176	2	also	also	ADV
ajfa-14839	176	3	appreciate	appreciate	VERB
ajfa-14839	176	4	our	our	PRON
ajfa-14839	176	5	limitation	limitation	NOUN
ajfa-14839	176	6	of	of	ADP
ajfa-14839	176	7	this	this	DET
ajfa-14839	176	8	study	study	NOUN
ajfa-14839	176	9	in	in	ADP
ajfa-14839	176	10	that	that	PRON
ajfa-14839	176	11	in	in	ADP
ajfa-14839	176	12	the	the	DET
ajfa-14839	176	13	style	style	NOUN
ajfa-14839	176	14	of	of	ADP
ajfa-14839	176	15	bartov	bartov	ADJ
ajfa-14839	176	16	(	(	PUNCT
ajfa-14839	176	17	2003	2003	NUM
ajfa-14839	176	18	)	)	PUNCT
ajfa-14839	176	19	we	we	PRON
ajfa-14839	176	20	would	would	AUX
ajfa-14839	176	21	prefer	prefer	VERB
ajfa-14839	176	22	using	use	VERB
ajfa-14839	176	23	10	10	NUM
ajfa-14839	176	24	-	-	PUNCT
ajfa-14839	176	25	q	q	NOUN
ajfa-14839	176	26	and	and	CCONJ
ajfa-14839	176	27	equivalent	equivalent	ADJ
ajfa-14839	176	28	indian	indian	ADJ
ajfa-14839	176	29	disclosures	disclosure	NOUN
ajfa-14839	176	30	to	to	PART
ajfa-14839	176	31	closely	closely	ADV
ajfa-14839	176	32	track	track	VERB
ajfa-14839	176	33	earnings	earning	NOUN
ajfa-14839	176	34	management	management	NOUN
ajfa-14839	176	35	.	.	PUNCT
ajfa-14839	177	1	however	however	ADV
ajfa-14839	177	2	,	,	PUNCT
ajfa-14839	177	3	it	it	PRON
ajfa-14839	177	4	is	be	AUX
ajfa-14839	177	5	also	also	ADV
ajfa-14839	177	6	true	true	ADJ
ajfa-14839	177	7	that	that	SCONJ
ajfa-14839	177	8	earning	earn	VERB
ajfa-14839	177	9	management	management	NOUN
ajfa-14839	177	10	is	be	AUX
ajfa-14839	177	11	intuitive	intuitive	ADJ
ajfa-14839	177	12	to	to	ADP
ajfa-14839	177	13	the	the	DET
ajfa-14839	177	14	firms	firm	NOUN
ajfa-14839	177	15	’	’	PART
ajfa-14839	177	16	management	management	NOUN
ajfa-14839	177	17	and	and	CCONJ
ajfa-14839	177	18	usually	usually	ADV
ajfa-14839	177	19	advantages	advantage	NOUN
ajfa-14839	177	20	from	from	ADP
ajfa-14839	177	21	earnings	earning	NOUN
ajfa-14839	177	22	seasonality	seasonality	NOUN
ajfa-14839	177	23	and	and	CCONJ
ajfa-14839	177	24	priorities	priority	NOUN
ajfa-14839	177	25	.	.	PUNCT
ajfa-14839	178	1	thus	thus	ADV
ajfa-14839	178	2	,	,	PUNCT
ajfa-14839	178	3	an	an	DET
ajfa-14839	178	4	experiment	experiment	NOUN
ajfa-14839	178	5	design	design	NOUN
ajfa-14839	178	6	with	with	ADP
ajfa-14839	178	7	quarterly	quarterly	ADJ
ajfa-14839	178	8	statements	statement	NOUN
ajfa-14839	178	9	may	may	AUX
ajfa-14839	178	10	not	not	PART
ajfa-14839	178	11	be	be	AUX
ajfa-14839	178	12	ideal	ideal	ADJ
ajfa-14839	178	13	for	for	ADP
ajfa-14839	178	14	earnings	earning	NOUN
ajfa-14839	178	15	management	management	NOUN
ajfa-14839	178	16	analysis	analysis	NOUN
ajfa-14839	178	17	.	.	PUNCT
ajfa-14839	179	1	4.2	4.2	NUM
ajfa-14839	179	2	data	datum	NOUN
ajfa-14839	179	3	the	the	DET
ajfa-14839	179	4	76	76	NUM
ajfa-14839	179	5	non	non	ADJ
ajfa-14839	179	6	-	-	ADJ
ajfa-14839	179	7	financial	financial	ADJ
ajfa-14839	179	8	firms	firm	NOUN
ajfa-14839	179	9	yield	yield	VERB
ajfa-14839	179	10	a	a	DET
ajfa-14839	179	11	total	total	NOUN
ajfa-14839	179	12	of	of	ADP
ajfa-14839	179	13	692	692	NUM
ajfa-14839	179	14	eligible	eligible	ADJ
ajfa-14839	179	15	firm	firm	ADJ
ajfa-14839	179	16	years	year	NOUN
ajfa-14839	179	17	.	.	PUNCT
ajfa-14839	180	1	as	as	SCONJ
ajfa-14839	180	2	2001	2001	NUM
ajfa-14839	180	3	is	be	AUX
ajfa-14839	180	4	usually	usually	ADV
ajfa-14839	180	5	the	the	DET
ajfa-14839	180	6	first	first	ADJ
ajfa-14839	180	7	available	available	ADJ
ajfa-14839	180	8	year	year	NOUN
ajfa-14839	180	9	in	in	ADP
ajfa-14839	180	10	the	the	DET
ajfa-14839	180	11	bloomberg	bloomberg	PROPN
ajfa-14839	180	12	data	data	NOUN
ajfa-14839	180	13	files	file	NOUN
ajfa-14839	180	14	,	,	PUNCT
ajfa-14839	180	15	we	we	PRON
ajfa-14839	180	16	are	be	AUX
ajfa-14839	180	17	unable	unable	ADJ
ajfa-14839	180	18	to	to	PART
ajfa-14839	180	19	use	use	VERB
ajfa-14839	180	20	the	the	DET
ajfa-14839	180	21	crisis	crisis	NOUN
ajfa-14839	180	22	year	year	NOUN
ajfa-14839	180	23	in	in	ADP
ajfa-14839	180	24	2001	2001	NUM
ajfa-14839	180	25	in	in	ADP
ajfa-14839	180	26	the	the	DET
ajfa-14839	180	27	specification	specification	NOUN
ajfa-14839	180	28	.	.	PUNCT
ajfa-14839	181	1	the	the	DET
ajfa-14839	181	2	scaling	scaling	NOUN
ajfa-14839	181	3	requires	require	VERB
ajfa-14839	181	4	last	last	ADJ
ajfa-14839	181	5	year	year	NOUN
ajfa-14839	181	6	’s	’s	PART
ajfa-14839	181	7	total	total	ADJ
ajfa-14839	181	8	assets	asset	NOUN
ajfa-14839	181	9	to	to	PART
ajfa-14839	181	10	form	form	VERB
ajfa-14839	181	11	the	the	DET
ajfa-14839	181	12	variables	variable	NOUN
ajfa-14839	181	13	.	.	PUNCT
ajfa-14839	182	1	this	this	PRON
ajfa-14839	182	2	is	be	AUX
ajfa-14839	182	3	because	because	SCONJ
ajfa-14839	182	4	the	the	DET
ajfa-14839	182	5	development	development	NOUN
ajfa-14839	182	6	of	of	ADP
ajfa-14839	182	7	the	the	DET
ajfa-14839	182	8	accrual	accrual	ADJ
ajfa-14839	182	9	model	model	NOUN
ajfa-14839	182	10	realizes	realize	VERB
ajfa-14839	182	11	the	the	DET
ajfa-14839	182	12	previous	previous	ADJ
ajfa-14839	182	13	years	year	NOUN
ajfa-14839	182	14	’	'	PUNCT
ajfa-14839	182	15	closing	close	VERB
ajfa-14839	182	16	balance	balance	NOUN
ajfa-14839	182	17	sheet	sheet	NOUN
ajfa-14839	182	18	value	value	NOUN
ajfa-14839	182	19	(	(	PUNCT
ajfa-14839	182	20	total	total	ADJ
ajfa-14839	182	21	assets	asset	NOUN
ajfa-14839	182	22	)	)	PUNCT
ajfa-14839	182	23	as	as	ADP
ajfa-14839	182	24	the	the	DET
ajfa-14839	182	25	best	good	ADJ
ajfa-14839	182	26	company	company	NOUN
ajfa-14839	182	27	datum	datum	NOUN
ajfa-14839	182	28	to	to	ADP
ajfa-14839	182	29	weight	weight	NOUN
ajfa-14839	182	30	accruals	accrual	NOUN
ajfa-14839	182	31	and	and	CCONJ
ajfa-14839	182	32	revenue	revenue	NOUN
ajfa-14839	182	33	and	and	CCONJ
ajfa-14839	182	34	property	property	NOUN
ajfa-14839	182	35	plant	plant	NOUN
ajfa-14839	182	36	and	and	CCONJ
ajfa-14839	182	37	equipment	equipment	NOUN
ajfa-14839	182	38	data	datum	NOUN
ajfa-14839	182	39	assigned	assign	VERB
ajfa-14839	182	40	in	in	ADP
ajfa-14839	182	41	equation	equation	NOUN
ajfa-14839	182	42	(	(	PUNCT
ajfa-14839	182	43	2	2	NUM
ajfa-14839	182	44	)	)	PUNCT
ajfa-14839	182	45	.	.	PUNCT
ajfa-14839	183	1	we	we	PRON
ajfa-14839	183	2	calculate	calculate	VERB
ajfa-14839	183	3	weighted	weight	VERB
ajfa-14839	183	4	data	datum	NOUN
ajfa-14839	183	5	for	for	ADP
ajfa-14839	183	6	total	total	ADJ
ajfa-14839	183	7	accruals	accrual	NOUN
ajfa-14839	183	8	and	and	CCONJ
ajfa-14839	183	9	the	the	DET
ajfa-14839	183	10	two	two	NUM
ajfa-14839	183	11	independent	independent	ADJ
ajfa-14839	183	12	variables	variable	NOUN
ajfa-14839	183	13	for	for	ADP
ajfa-14839	183	14	the	the	DET
ajfa-14839	183	15	692	692	NUM
ajfa-14839	183	16	firm	firm	ADJ
ajfa-14839	183	17	years	year	NOUN
ajfa-14839	183	18	using	use	VERB
ajfa-14839	183	19	the	the	DET
ajfa-14839	183	20	values	value	NOUN
ajfa-14839	183	21	of	of	ADP
ajfa-14839	183	22	revenues	revenue	NOUN
ajfa-14839	183	23	,	,	PUNCT
ajfa-14839	183	24	receivables	receivable	NOUN
ajfa-14839	183	25	,	,	PUNCT
ajfa-14839	183	26	current	current	ADJ
ajfa-14839	183	27	assets	asset	NOUN
ajfa-14839	183	28	,	,	PUNCT
ajfa-14839	183	29	current	current	ADJ
ajfa-14839	183	30	liabilities	liability	NOUN
ajfa-14839	183	31	,	,	PUNCT
ajfa-14839	183	32	cash	cash	NOUN
ajfa-14839	183	33	and	and	CCONJ
ajfa-14839	183	34	equivalent	equivalent	ADJ
ajfa-14839	183	35	,	,	PUNCT
ajfa-14839	183	36	short	short	ADJ
ajfa-14839	183	37	term	term	NOUN
ajfa-14839	183	38	debt	debt	NOUN
ajfa-14839	183	39	,	,	PUNCT
ajfa-14839	183	40	total	total	ADJ
ajfa-14839	183	41	assets	asset	NOUN
ajfa-14839	183	42	(	(	PUNCT
ajfa-14839	183	43	t-1	t-1	PROPN
ajfa-14839	183	44	year	year	NOUN
ajfa-14839	183	45	)	)	PUNCT
ajfa-14839	183	46	as	as	ADV
ajfa-14839	183	47	well	well	ADV
ajfa-14839	183	48	as	as	ADP
ajfa-14839	183	49	pp&e	pp&e	PROPN
ajfa-14839	183	50	,	,	PUNCT
ajfa-14839	183	51	directly	directly	ADV
ajfa-14839	183	52	available	available	ADJ
ajfa-14839	183	53	from	from	ADP
ajfa-14839	183	54	bloomberg	bloomberg	PROPN
ajfa-14839	183	55	or	or	CCONJ
ajfa-14839	183	56	within	within	ADP
ajfa-14839	183	57	reasonable	reasonable	ADJ
ajfa-14839	183	58	permutations	permutation	NOUN
ajfa-14839	183	59	from	from	ADP
ajfa-14839	183	60	available	available	ADJ
ajfa-14839	183	61	fields	field	NOUN
ajfa-14839	183	62	without	without	ADP
ajfa-14839	183	63	restating	restate	VERB
ajfa-14839	183	64	earnings	earning	NOUN
ajfa-14839	183	65	or	or	CCONJ
ajfa-14839	183	66	applying	apply	VERB
ajfa-14839	183	67	further	further	ADJ
ajfa-14839	183	68	approximations	approximation	NOUN
ajfa-14839	183	69	.	.	PUNCT
ajfa-14839	184	1	this	this	PRON
ajfa-14839	184	2	meant	mean	VERB
ajfa-14839	184	3	sometimes	sometimes	ADV
ajfa-14839	184	4	computing	compute	VERB
ajfa-14839	184	5	the	the	DET
ajfa-14839	184	6	value	value	NOUN
ajfa-14839	184	7	of	of	ADP
ajfa-14839	184	8	total	total	ADJ
ajfa-14839	184	9	assets	asset	NOUN
ajfa-14839	184	10	for	for	ADP
ajfa-14839	184	11	all	all	DET
ajfa-14839	184	12	years	year	NOUN
ajfa-14839	184	13	based	base	VERB
ajfa-14839	184	14	on	on	ADP
ajfa-14839	184	15	net	net	ADJ
ajfa-14839	184	16	current	current	ADJ
ajfa-14839	184	17	assets	asset	NOUN
ajfa-14839	184	18	+	+	CCONJ
ajfa-14839	184	19	total	total	ADJ
ajfa-14839	184	20	non	non	ADJ
ajfa-14839	184	21	-	-	ADJ
ajfa-14839	184	22	current	current	ADJ
ajfa-14839	184	23	assets	asset	NOUN
ajfa-14839	184	24	.	.	PUNCT
ajfa-14839	185	1	asian	asian	ADJ
ajfa-14839	185	2	journal	journal	PROPN
ajfa-14839	185	3	of	of	ADP
ajfa-14839	185	4	finance	finance	PROPN
ajfa-14839	185	5	&	&	CCONJ
ajfa-14839	185	6	accounting	accounting	PROPN
ajfa-14839	185	7	issn	issn	PROPN
ajfa-14839	185	8	1946	1946	NUM
ajfa-14839	185	9	-	-	PUNCT
ajfa-14839	185	10	052x	052x	PROPN
ajfa-14839	185	11	2019	2019	NUM
ajfa-14839	185	12	,	,	PUNCT
ajfa-14839	185	13	vol	vol	NOUN
ajfa-14839	185	14	.	.	PROPN
ajfa-14839	185	15	11	11	NUM
ajfa-14839	185	16	,	,	PUNCT
ajfa-14839	185	17	no	no	INTJ
ajfa-14839	185	18	.	.	NOUN
ajfa-14839	185	19	1	1	NUM
ajfa-14839	185	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	185	21	231	231	NUM
ajfa-14839	185	22	the	the	DET
ajfa-14839	185	23	sample	sample	NOUN
ajfa-14839	185	24	of	of	ADP
ajfa-14839	185	25	692	692	NUM
ajfa-14839	185	26	firm	firm	ADJ
ajfa-14839	185	27	years	year	NOUN
ajfa-14839	185	28	has	have	AUX
ajfa-14839	185	29	corresponding	correspond	VERB
ajfa-14839	185	30	109	109	NUM
ajfa-14839	185	31	crisis	crisis	NOUN
ajfa-14839	185	32	observation	observation	NOUN
ajfa-14839	185	33	pairs	pair	NOUN
ajfa-14839	185	34	,	,	PUNCT
ajfa-14839	185	35	which	which	PRON
ajfa-14839	185	36	are	be	AUX
ajfa-14839	185	37	tested	test	VERB
ajfa-14839	185	38	for	for	ADP
ajfa-14839	185	39	difference	difference	NOUN
ajfa-14839	185	40	in	in	ADP
ajfa-14839	185	41	discretionary	discretionary	ADJ
ajfa-14839	185	42	accruals	accrual	NOUN
ajfa-14839	185	43	using	use	VERB
ajfa-14839	185	44	paired	pair	VERB
ajfa-14839	185	45	t	t	NOUN
ajfa-14839	185	46	tests	test	NOUN
ajfa-14839	185	47	.	.	PUNCT
ajfa-14839	186	1	the	the	DET
ajfa-14839	186	2	crises	crisis	NOUN
ajfa-14839	186	3	reactions	reaction	NOUN
ajfa-14839	186	4	can	can	AUX
ajfa-14839	186	5	be	be	AUX
ajfa-14839	186	6	separately	separately	ADV
ajfa-14839	186	7	analyzed	analyze	VERB
ajfa-14839	186	8	for	for	ADP
ajfa-14839	186	9	2012(2011	2012(2011	NUM
ajfa-14839	186	10	)	)	PUNCT
ajfa-14839	186	11	and	and	CCONJ
ajfa-14839	186	12	2007(2006	2007(2006	NUM
ajfa-14839	186	13	)	)	PUNCT
ajfa-14839	186	14	with	with	ADP
ajfa-14839	186	15	64	64	NUM
ajfa-14839	186	16	and	and	CCONJ
ajfa-14839	186	17	45	45	NUM
ajfa-14839	186	18	pairs	pair	NOUN
ajfa-14839	186	19	respectively	respectively	ADV
ajfa-14839	186	20	.	.	PUNCT
ajfa-14839	187	1	interestingly	interestingly	ADV
ajfa-14839	187	2	at	at	ADP
ajfa-14839	187	3	least	least	ADJ
ajfa-14839	187	4	191	191	NUM
ajfa-14839	187	5	firm	firm	ADJ
ajfa-14839	187	6	years	year	NOUN
ajfa-14839	187	7	show	show	VERB
ajfa-14839	187	8	negative	negative	ADJ
ajfa-14839	187	9	total	total	ADJ
ajfa-14839	187	10	accruals	accrual	NOUN
ajfa-14839	187	11	even	even	ADV
ajfa-14839	187	12	when	when	SCONJ
ajfa-14839	187	13	a	a	DET
ajfa-14839	187	14	-10	-10	NUM
ajfa-14839	187	15	%	%	NOUN
ajfa-14839	187	16	ta	ta	PART
ajfa-14839	187	17	level	level	NOUN
ajfa-14839	187	18	is	be	AUX
ajfa-14839	187	19	used	use	VERB
ajfa-14839	187	20	,	,	PUNCT
ajfa-14839	187	21	signifying	signify	VERB
ajfa-14839	187	22	a	a	DET
ajfa-14839	187	23	heavy	heavy	ADJ
ajfa-14839	187	24	reliance	reliance	NOUN
ajfa-14839	187	25	of	of	ADP
ajfa-14839	187	26	large	large	ADJ
ajfa-14839	187	27	growth	growth	NOUN
ajfa-14839	187	28	companies	company	NOUN
ajfa-14839	187	29	in	in	ADP
ajfa-14839	187	30	the	the	DET
ajfa-14839	187	31	index	index	NOUN
ajfa-14839	187	32	.	.	PUNCT
ajfa-14839	188	1	these	these	DET
ajfa-14839	188	2	growth	growth	NOUN
ajfa-14839	188	3	companies	company	NOUN
ajfa-14839	188	4	habitually	habitually	ADV
ajfa-14839	188	5	rely	rely	VERB
ajfa-14839	188	6	on	on	ADP
ajfa-14839	188	7	current	current	ADJ
ajfa-14839	188	8	liability	liability	NOUN
ajfa-14839	188	9	accruals	accrual	NOUN
ajfa-14839	188	10	and	and	CCONJ
ajfa-14839	188	11	significant	significant	ADJ
ajfa-14839	188	12	ppe	ppe	NOUN
ajfa-14839	188	13	investments	investment	NOUN
ajfa-14839	188	14	even	even	ADV
ajfa-14839	188	15	though	though	SCONJ
ajfa-14839	188	16	the	the	DET
ajfa-14839	188	17	amount	amount	NOUN
ajfa-14839	188	18	of	of	ADP
ajfa-14839	188	19	intangibles	intangible	NOUN
ajfa-14839	188	20	is	be	AUX
ajfa-14839	188	21	increasing	increase	VERB
ajfa-14839	188	22	that	that	PRON
ajfa-14839	188	23	may	may	AUX
ajfa-14839	188	24	also	also	ADV
ajfa-14839	188	25	be	be	AUX
ajfa-14839	188	26	invested	invest	VERB
ajfa-14839	188	27	in	in	ADP
ajfa-14839	188	28	corporate	corporate	ADJ
ajfa-14839	188	29	governance	governance	NOUN
ajfa-14839	188	30	.	.	PUNCT
ajfa-14839	189	1	in	in	ADP
ajfa-14839	189	2	our	our	PRON
ajfa-14839	189	3	sample	sample	NOUN
ajfa-14839	189	4	of	of	ADP
ajfa-14839	189	5	banks	bank	NOUN
ajfa-14839	189	6	,	,	PUNCT
ajfa-14839	189	7	the	the	DET
ajfa-14839	189	8	available	available	ADJ
ajfa-14839	189	9	data	datum	NOUN
ajfa-14839	189	10	set	set	VERB
ajfa-14839	189	11	of	of	ADP
ajfa-14839	189	12	131	131	NUM
ajfa-14839	189	13	firm	firm	ADJ
ajfa-14839	189	14	years	year	NOUN
ajfa-14839	189	15	,	,	PUNCT
ajfa-14839	189	16	we	we	PRON
ajfa-14839	189	17	collate	collate	VERB
ajfa-14839	189	18	different	different	ADJ
ajfa-14839	189	19	ols	ol	NOUN
ajfa-14839	189	20	data	datum	NOUN
ajfa-14839	189	21	on	on	ADP
ajfa-14839	189	22	loan	loan	NOUN
ajfa-14839	189	23	loss	loss	NOUN
ajfa-14839	189	24	provisions	provision	NOUN
ajfa-14839	189	25	scaled	scale	VERB
ajfa-14839	189	26	by	by	ADP
ajfa-14839	189	27	total	total	ADJ
ajfa-14839	189	28	loans	loan	NOUN
ajfa-14839	189	29	,	,	PUNCT
ajfa-14839	189	30	non	non	ADJ
ajfa-14839	189	31	-	-	ADJ
ajfa-14839	189	32	performing	performing	ADJ
ajfa-14839	189	33	loans	loan	NOUN
ajfa-14839	189	34	(	(	PUNCT
ajfa-14839	189	35	also	also	ADV
ajfa-14839	189	36	scaled	scale	VERB
ajfa-14839	189	37	by	by	ADP
ajfa-14839	189	38	total	total	ADJ
ajfa-14839	189	39	loans	loan	NOUN
ajfa-14839	189	40	)	)	PUNCT
ajfa-14839	189	41	(	(	PUNCT
ajfa-14839	189	42	which	which	PRON
ajfa-14839	189	43	we	we	PRON
ajfa-14839	189	44	drop	drop	VERB
ajfa-14839	189	45	for	for	ADP
ajfa-14839	189	46	intractability	intractability	NOUN
ajfa-14839	189	47	)	)	PUNCT
ajfa-14839	189	48	,	,	PUNCT
ajfa-14839	189	49	income	income	NOUN
ajfa-14839	189	50	before	before	ADP
ajfa-14839	189	51	taxes	taxis	NOUN
ajfa-14839	189	52	and	and	CCONJ
ajfa-14839	189	53	loss	loss	NOUN
ajfa-14839	189	54	provisions	provision	NOUN
ajfa-14839	189	55	scaled	scale	VERB
ajfa-14839	189	56	by	by	ADP
ajfa-14839	189	57	total	total	ADJ
ajfa-14839	189	58	assets	asset	NOUN
ajfa-14839	189	59	(	(	PUNCT
ajfa-14839	189	60	ibitt	ibitt	PROPN
ajfa-14839	189	61	)	)	PUNCT
ajfa-14839	189	62	as	as	ADV
ajfa-14839	189	63	well	well	ADV
ajfa-14839	189	64	as	as	ADP
ajfa-14839	189	65	trading	trading	NOUN
ajfa-14839	189	66	gains	gain	NOUN
ajfa-14839	189	67	scaled	scale	VERB
ajfa-14839	189	68	by	by	ADP
ajfa-14839	189	69	the	the	DET
ajfa-14839	189	70	ibit	ibit	NOUN
ajfa-14839	189	71	.	.	PUNCT
ajfa-14839	190	1	this	this	DET
ajfa-14839	190	2	data	datum	NOUN
ajfa-14839	190	3	correspondingly	correspondingly	ADV
ajfa-14839	190	4	has	have	VERB
ajfa-14839	190	5	20	20	NUM
ajfa-14839	190	6	crisis	crisis	NOUN
ajfa-14839	190	7	observations	observation	NOUN
ajfa-14839	190	8	,	,	PUNCT
ajfa-14839	190	9	(	(	PUNCT
ajfa-14839	190	10	20	20	NUM
ajfa-14839	190	11	pre	pre	NOUN
ajfa-14839	190	12	crises	crisis	NOUN
ajfa-14839	190	13	year	year	NOUN
ajfa-14839	190	14	and	and	CCONJ
ajfa-14839	190	15	20	20	NUM
ajfa-14839	190	16	post	post	NOUN
ajfa-14839	190	17	crises	crisis	NOUN
ajfa-14839	190	18	years	year	NOUN
ajfa-14839	190	19	)	)	PUNCT
ajfa-14839	190	20	.	.	PUNCT
ajfa-14839	191	1	the	the	DET
ajfa-14839	191	2	fiscal	fiscal	ADJ
ajfa-14839	191	3	year	year	NOUN
ajfa-14839	191	4	returns	return	NOUN
ajfa-14839	191	5	for	for	ADP
ajfa-14839	191	6	the	the	DET
ajfa-14839	191	7	nifty	nifty	ADJ
ajfa-14839	191	8	100	100	NUM
ajfa-14839	191	9	members	member	NOUN
ajfa-14839	191	10	are	be	AUX
ajfa-14839	191	11	taken	take	VERB
ajfa-14839	191	12	corresponding	correspond	VERB
ajfa-14839	191	13	to	to	AUX
ajfa-14839	191	14	available	available	VERB
ajfa-14839	191	15	financial	financial	ADJ
ajfa-14839	191	16	statement	statement	NOUN
ajfa-14839	191	17	data	datum	NOUN
ajfa-14839	191	18	.	.	PUNCT
ajfa-14839	192	1	where	where	SCONJ
ajfa-14839	192	2	such	such	ADJ
ajfa-14839	192	3	correspondence	correspondence	NOUN
ajfa-14839	192	4	is	be	AUX
ajfa-14839	192	5	not	not	PART
ajfa-14839	192	6	available	available	ADJ
ajfa-14839	192	7	,	,	PUNCT
ajfa-14839	192	8	we	we	PRON
ajfa-14839	192	9	are	be	AUX
ajfa-14839	192	10	left	leave	VERB
ajfa-14839	192	11	with	with	ADP
ajfa-14839	192	12	668	668	NUM
ajfa-14839	192	13	eligible	eligible	ADJ
ajfa-14839	192	14	firm	firm	ADJ
ajfa-14839	192	15	years	year	NOUN
ajfa-14839	192	16	for	for	ADP
ajfa-14839	192	17	the	the	DET
ajfa-14839	192	18	decomposition	decomposition	NOUN
ajfa-14839	192	19	models	model	NOUN
ajfa-14839	192	20	of	of	ADP
ajfa-14839	192	21	fiscal	fiscal	ADJ
ajfa-14839	192	22	year	year	NOUN
ajfa-14839	192	23	returns	return	NOUN
ajfa-14839	192	24	.	.	PUNCT
ajfa-14839	193	1	descriptive	descriptive	ADJ
ajfa-14839	193	2	statistics	statistic	NOUN
ajfa-14839	193	3	of	of	ADP
ajfa-14839	193	4	the	the	DET
ajfa-14839	193	5	data	data	NOUN
ajfa-14839	193	6	series	series	NOUN
ajfa-14839	193	7	in	in	ADP
ajfa-14839	193	8	each	each	DET
ajfa-14839	193	9	case	case	NOUN
ajfa-14839	193	10	from	from	ADP
ajfa-14839	193	11	the	the	DET
ajfa-14839	193	12	estimation	estimation	NOUN
ajfa-14839	193	13	of	of	ADP
ajfa-14839	193	14	discretionary	discretionary	ADJ
ajfa-14839	193	15	accruals	accrual	NOUN
ajfa-14839	193	16	,	,	PUNCT
ajfa-14839	193	17	to	to	ADP
ajfa-14839	193	18	impact	impact	NOUN
ajfa-14839	193	19	of	of	ADP
ajfa-14839	193	20	crises	crisis	NOUN
ajfa-14839	193	21	years	year	NOUN
ajfa-14839	193	22	on	on	ADP
ajfa-14839	193	23	discretionary	discretionary	ADJ
ajfa-14839	193	24	accruals	accrual	NOUN
ajfa-14839	193	25	and	and	CCONJ
ajfa-14839	193	26	non	non	ADJ
ajfa-14839	193	27	-	-	ADJ
ajfa-14839	193	28	discretionary	discretionary	ADJ
ajfa-14839	193	29	accruals	accrual	NOUN
ajfa-14839	193	30	estimates	estimate	NOUN
ajfa-14839	193	31	are	be	AUX
ajfa-14839	193	32	presented	present	VERB
ajfa-14839	193	33	with	with	ADP
ajfa-14839	193	34	the	the	DET
ajfa-14839	193	35	results	result	NOUN
ajfa-14839	193	36	from	from	ADP
ajfa-14839	193	37	each	each	DET
ajfa-14839	193	38	stage	stage	NOUN
ajfa-14839	193	39	of	of	ADP
ajfa-14839	193	40	the	the	DET
ajfa-14839	193	41	design	design	NOUN
ajfa-14839	193	42	.	.	PUNCT
ajfa-14839	194	1	4.3	4.3	NUM
ajfa-14839	194	2	methodology	methodology	NOUN
ajfa-14839	194	3	the	the	DET
ajfa-14839	194	4	modified	modify	VERB
ajfa-14839	194	5	jones	jones	PROPN
ajfa-14839	194	6	model	model	PROPN
ajfa-14839	194	7	in	in	ADP
ajfa-14839	194	8	dss95	dss95	PROPN
ajfa-14839	194	9	is	be	AUX
ajfa-14839	194	10	implemented	implement	VERB
ajfa-14839	194	11	as	as	ADP
ajfa-14839	194	12	under	under	ADV
ajfa-14839	194	13	:	:	PUNCT
ajfa-14839	194	14	tat	tat	ADJ
ajfa-14839	194	15	=	=	SYM
ajfa-14839	194	16	1(1	1(1	NOUN
ajfa-14839	194	17	/	/	SYM
ajfa-14839	194	18	at-1	at-1	NUM
ajfa-14839	194	19	)	)	PUNCT
ajfa-14839	194	20	+	+	CCONJ
ajfa-14839	194	21	1(revt	1(revt	ADV
ajfa-14839	194	22	rect	rect	NUM
ajfa-14839	194	23	)	)	PUNCT
ajfa-14839	194	24	/a	/a	PUNCT
ajfa-14839	195	1	t-1	t-1	PROPN
ajfa-14839	195	2	+	+	NOUN
ajfa-14839	195	3	2(ppet	2(ppet	NUM
ajfa-14839	195	4	)	)	PUNCT
ajfa-14839	195	5	/at-1	/at-1	PUNCT
ajfa-14839	196	1	(	(	PUNCT
ajfa-14839	196	2	1	1	NUM
ajfa-14839	196	3	)	)	PUNCT
ajfa-14839	196	4	tat	tat	NOUN
ajfa-14839	197	1	=	=	SYM
ajfa-14839	197	2	(	(	PUNCT
ajfa-14839	197	3	cat	cat	PROPN
ajfa-14839	197	4	–	–	PUNCT
ajfa-14839	197	5	clt	clt	PROPN
ajfa-14839	197	6	–	–	PUNCT
ajfa-14839	197	7	casht	casht	NOUN
ajfa-14839	197	8	+	+	CCONJ
ajfa-14839	197	9	stdebtt	stdebtt	NOUN
ajfa-14839	197	10	–	–	PUNCT
ajfa-14839	197	11	deptnt)/assett-1	deptnt)/assett-1	X
ajfa-14839	197	12	(	(	PUNCT
ajfa-14839	197	13	2	2	NUM
ajfa-14839	197	14	)	)	PUNCT
ajfa-14839	197	15	firm	firm	ADJ
ajfa-14839	197	16	years	year	NOUN
ajfa-14839	197	17	are	be	AUX
ajfa-14839	197	18	collated	collate	VERB
ajfa-14839	197	19	together	together	ADV
ajfa-14839	197	20	to	to	PART
ajfa-14839	197	21	compute	compute	VERB
ajfa-14839	197	22	the	the	DET
ajfa-14839	197	23	ols	ol	NOUN
ajfa-14839	197	24	coefficients	coefficient	NOUN
ajfa-14839	197	25	in	in	ADP
ajfa-14839	197	26	(	(	PUNCT
ajfa-14839	197	27	1	1	NUM
ajfa-14839	197	28	)	)	PUNCT
ajfa-14839	197	29	.	.	PUNCT
ajfa-14839	198	1	the	the	DET
ajfa-14839	198	2	non	non	ADJ
ajfa-14839	198	3	-	-	ADJ
ajfa-14839	198	4	discretionary	discretionary	ADJ
ajfa-14839	198	5	accruals	accrual	NOUN
ajfa-14839	198	6	are	be	AUX
ajfa-14839	198	7	directly	directly	ADV
ajfa-14839	198	8	estimated	estimate	VERB
ajfa-14839	198	9	in	in	ADP
ajfa-14839	198	10	the	the	DET
ajfa-14839	198	11	above	above	ADJ
ajfa-14839	198	12	form	form	NOUN
ajfa-14839	198	13	as	as	SCONJ
ajfa-14839	198	14	the	the	DET
ajfa-14839	198	15	total	total	ADJ
ajfa-14839	198	16	estimable	estimable	ADJ
ajfa-14839	198	17	accruals	accrual	NOUN
ajfa-14839	198	18	and	and	CCONJ
ajfa-14839	198	19	the	the	DET
ajfa-14839	198	20	ols	ol	NOUN
ajfa-14839	198	21	regression	regression	NOUN
ajfa-14839	198	22	across	across	ADP
ajfa-14839	198	23	firm	firm	ADJ
ajfa-14839	198	24	years	year	NOUN
ajfa-14839	198	25	yields	yield	VERB
ajfa-14839	198	26	errors	error	NOUN
ajfa-14839	198	27	as	as	ADP
ajfa-14839	198	28	discretionary	discretionary	ADJ
ajfa-14839	198	29	accruals	accrual	NOUN
ajfa-14839	198	30	.	.	PUNCT
ajfa-14839	199	1	the	the	DET
ajfa-14839	199	2	discretionary	discretionary	ADJ
ajfa-14839	199	3	accruals	accrual	NOUN
ajfa-14839	199	4	separated	separate	VERB
ajfa-14839	199	5	from	from	ADP
ajfa-14839	199	6	the	the	DET
ajfa-14839	199	7	modified	modify	VERB
ajfa-14839	199	8	jones	jones	NOUN
ajfa-14839	199	9	(	(	PUNCT
ajfa-14839	199	10	1991	1991	NUM
ajfa-14839	199	11	)	)	PUNCT
ajfa-14839	199	12	formulation	formulation	NOUN
ajfa-14839	199	13	as	as	ADP
ajfa-14839	199	14	error	error	NOUN
ajfa-14839	199	15	can	can	AUX
ajfa-14839	199	16	thus	thus	ADV
ajfa-14839	199	17	be	be	AUX
ajfa-14839	199	18	estimated	estimate	VERB
ajfa-14839	199	19	.	.	PUNCT
ajfa-14839	200	1	the	the	DET
ajfa-14839	200	2	small	small	ADJ
ajfa-14839	200	3	impact	impact	NOUN
ajfa-14839	200	4	of	of	ADP
ajfa-14839	200	5	taxes	taxis	NOUN
ajfa-14839	200	6	in	in	ADP
ajfa-14839	200	7	the	the	DET
ajfa-14839	200	8	calculation	calculation	NOUN
ajfa-14839	200	9	of	of	ADP
ajfa-14839	200	10	total	total	ADJ
ajfa-14839	200	11	accruals	accrual	NOUN
ajfa-14839	200	12	in	in	ADP
ajfa-14839	200	13	the	the	DET
ajfa-14839	200	14	data	datum	NOUN
ajfa-14839	200	15	is	be	AUX
ajfa-14839	200	16	neglected	neglect	VERB
ajfa-14839	200	17	.	.	PUNCT
ajfa-14839	201	1	the	the	DET
ajfa-14839	201	2	study	study	NOUN
ajfa-14839	201	3	follows	follow	VERB
ajfa-14839	201	4	annual	annual	ADJ
ajfa-14839	201	5	march	march	PROPN
ajfa-14839	201	6	fiscal	fiscal	ADJ
ajfa-14839	201	7	announcements	announcement	NOUN
ajfa-14839	201	8	.	.	PUNCT
ajfa-14839	202	1	informativeness	informativeness	NOUN
ajfa-14839	202	2	of	of	ADP
ajfa-14839	202	3	financial	financial	ADJ
ajfa-14839	202	4	reporting	reporting	NOUN
ajfa-14839	202	5	has	have	AUX
ajfa-14839	202	6	not	not	PART
ajfa-14839	202	7	decreased	decrease	VERB
ajfa-14839	202	8	in	in	ADP
ajfa-14839	202	9	the	the	DET
ajfa-14839	202	10	period	period	NOUN
ajfa-14839	202	11	of	of	ADP
ajfa-14839	202	12	2001	2001	NUM
ajfa-14839	202	13	-	-	SYM
ajfa-14839	202	14	2015	2015	NUM
ajfa-14839	202	15	which	which	DET
ajfa-14839	202	16	data	datum	NOUN
ajfa-14839	202	17	we	we	PRON
ajfa-14839	202	18	employ	employ	VERB
ajfa-14839	202	19	in	in	ADP
ajfa-14839	202	20	the	the	DET
ajfa-14839	202	21	analysis	analysis	NOUN
ajfa-14839	202	22	.	.	PUNCT
ajfa-14839	203	1	estimation	estimation	NOUN
ajfa-14839	203	2	of	of	ADP
ajfa-14839	203	3	discretionary	discretionary	ADJ
ajfa-14839	203	4	accruals	accrual	NOUN
ajfa-14839	203	5	have	have	AUX
ajfa-14839	203	6	been	be	AUX
ajfa-14839	203	7	assessed	assess	VERB
ajfa-14839	203	8	for	for	ADP
ajfa-14839	203	9	power	power	NOUN
ajfa-14839	203	10	and	and	CCONJ
ajfa-14839	203	11	relevance	relevance	NOUN
ajfa-14839	203	12	variously	variously	ADV
ajfa-14839	203	13	by	by	ADP
ajfa-14839	203	14	dechow	dechow	PROPN
ajfa-14839	203	15	et	et	PROPN
ajfa-14839	203	16	al	al	PROPN
ajfa-14839	203	17	.	.	PUNCT
ajfa-14839	204	1	(	(	PUNCT
ajfa-14839	204	2	2011	2011	NUM
ajfa-14839	204	3	)	)	PUNCT
ajfa-14839	204	4	;	;	PUNCT
ajfa-14839	205	1	kothari	kothari	PROPN
ajfa-14839	205	2	,	,	PUNCT
ajfa-14839	205	3	leone	leone	NOUN
ajfa-14839	205	4	and	and	CCONJ
ajfa-14839	205	5	wasley	wasley	NOUN
ajfa-14839	205	6	(	(	PUNCT
ajfa-14839	205	7	2005	2005	NUM
ajfa-14839	205	8	)	)	PUNCT
ajfa-14839	205	9	and	and	CCONJ
ajfa-14839	205	10	kothari	kothari	PROPN
ajfa-14839	205	11	,	,	PUNCT
ajfa-14839	205	12	mizik	mizik	NOUN
ajfa-14839	205	13	and	and	CCONJ
ajfa-14839	205	14	roychowdhury	roychowdhury	NOUN
ajfa-14839	205	15	(	(	PUNCT
ajfa-14839	205	16	2015	2015	NUM
ajfa-14839	205	17	)	)	PUNCT
ajfa-14839	205	18	.	.	PUNCT
ajfa-14839	206	1	while	while	SCONJ
ajfa-14839	206	2	non	non	ADJ
ajfa-14839	206	3	-	-	ADJ
ajfa-14839	206	4	discretionary	discretionary	ADJ
ajfa-14839	206	5	accruals	accrual	NOUN
ajfa-14839	206	6	relate	relate	VERB
ajfa-14839	206	7	to	to	ADP
ajfa-14839	206	8	the	the	DET
ajfa-14839	206	9	operating	operating	NOUN
ajfa-14839	206	10	characteristics	characteristic	NOUN
ajfa-14839	206	11	of	of	ADP
ajfa-14839	206	12	the	the	DET
ajfa-14839	206	13	business	business	NOUN
ajfa-14839	206	14	,	,	PUNCT
ajfa-14839	206	15	discretionary	discretionary	ADJ
ajfa-14839	206	16	accruals	accrual	NOUN
ajfa-14839	206	17	reverse	reverse	VERB
ajfa-14839	206	18	out	out	ADP
ajfa-14839	206	19	after	after	ADP
ajfa-14839	206	20	a	a	DET
ajfa-14839	206	21	few	few	ADJ
ajfa-14839	206	22	years	year	NOUN
ajfa-14839	206	23	.	.	PUNCT
ajfa-14839	207	1	corrections	correction	NOUN
ajfa-14839	207	2	to	to	ADP
ajfa-14839	207	3	the	the	DET
ajfa-14839	207	4	modified	modify	VERB
ajfa-14839	207	5	jones	jones	PROPN
ajfa-14839	207	6	models	model	NOUN
ajfa-14839	207	7	in	in	ADP
ajfa-14839	207	8	the	the	DET
ajfa-14839	207	9	literature	literature	NOUN
ajfa-14839	207	10	by	by	ADP
ajfa-14839	207	11	dechow	dechow	PROPN
ajfa-14839	207	12	et	et	PROPN
ajfa-14839	207	13	al	al	PROPN
ajfa-14839	207	14	.	.	PROPN
ajfa-14839	208	1	(	(	PUNCT
ajfa-14839	208	2	2011	2011	NUM
ajfa-14839	208	3	)	)	PUNCT
ajfa-14839	208	4	incorporating	incorporate	VERB
ajfa-14839	208	5	reversals	reversal	NOUN
ajfa-14839	208	6	in	in	ADP
ajfa-14839	208	7	the	the	DET
ajfa-14839	208	8	very	very	ADV
ajfa-14839	208	9	next	next	ADJ
ajfa-14839	208	10	asian	asian	ADJ
ajfa-14839	208	11	journal	journal	NOUN
ajfa-14839	208	12	of	of	ADP
ajfa-14839	208	13	finance	finance	PROPN
ajfa-14839	208	14	&	&	CCONJ
ajfa-14839	208	15	accounting	accounting	PROPN
ajfa-14839	208	16	issn	issn	PROPN
ajfa-14839	208	17	1946	1946	NUM
ajfa-14839	208	18	-	-	PUNCT
ajfa-14839	208	19	052x	052x	PROPN
ajfa-14839	208	20	2019	2019	NUM
ajfa-14839	208	21	,	,	PUNCT
ajfa-14839	208	22	vol	vol	NOUN
ajfa-14839	208	23	.	.	PROPN
ajfa-14839	208	24	11	11	NUM
ajfa-14839	208	25	,	,	PUNCT
ajfa-14839	208	26	no	no	INTJ
ajfa-14839	208	27	.	.	NOUN
ajfa-14839	208	28	1	1	NUM
ajfa-14839	208	29	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	208	30	232	232	NUM
ajfa-14839	208	31	year	year	NOUN
ajfa-14839	208	32	and	and	CCONJ
ajfa-14839	208	33	by	by	ADP
ajfa-14839	208	34	use	use	NOUN
ajfa-14839	208	35	of	of	ADP
ajfa-14839	208	36	matched	match	VERB
ajfa-14839	208	37	firms	firm	NOUN
ajfa-14839	208	38	by	by	ADP
ajfa-14839	208	39	kothari	kothari	PROPN
ajfa-14839	208	40	,	,	PUNCT
ajfa-14839	208	41	leone	leone	NOUN
ajfa-14839	208	42	and	and	CCONJ
ajfa-14839	208	43	wasley	wasley	NOUN
ajfa-14839	208	44	(	(	PUNCT
ajfa-14839	208	45	2005	2005	NUM
ajfa-14839	208	46	)	)	PUNCT
ajfa-14839	208	47	were	be	AUX
ajfa-14839	208	48	found	find	VERB
ajfa-14839	208	49	to	to	PART
ajfa-14839	208	50	be	be	AUX
ajfa-14839	208	51	exceedingly	exceedingly	ADV
ajfa-14839	208	52	complex	complex	ADJ
ajfa-14839	208	53	without	without	ADP
ajfa-14839	208	54	additional	additional	ADJ
ajfa-14839	208	55	benefits	benefit	NOUN
ajfa-14839	208	56	of	of	ADP
ajfa-14839	208	57	power	power	NOUN
ajfa-14839	208	58	or	or	CCONJ
ajfa-14839	208	59	reliability	reliability	NOUN
ajfa-14839	208	60	.	.	PUNCT
ajfa-14839	209	1	as	as	SCONJ
ajfa-14839	209	2	already	already	ADV
ajfa-14839	209	3	discussed	discuss	VERB
ajfa-14839	209	4	in	in	ADP
ajfa-14839	209	5	the	the	DET
ajfa-14839	209	6	literature	literature	NOUN
ajfa-14839	209	7	,	,	PUNCT
ajfa-14839	209	8	other	other	ADJ
ajfa-14839	209	9	mechanisms	mechanism	NOUN
ajfa-14839	209	10	to	to	ADP
ajfa-14839	209	11	separate	separate	ADJ
ajfa-14839	209	12	accruals	accrual	NOUN
ajfa-14839	209	13	also	also	ADV
ajfa-14839	209	14	frequently	frequently	ADV
ajfa-14839	209	15	underperform	underperform	VERB
ajfa-14839	209	16	the	the	DET
ajfa-14839	209	17	modified	modify	VERB
ajfa-14839	209	18	jones	jones	PROPN
ajfa-14839	209	19	model	model	NOUN
ajfa-14839	209	20	and	and	CCONJ
ajfa-14839	209	21	thus	thus	ADV
ajfa-14839	209	22	the	the	DET
ajfa-14839	209	23	same	same	ADJ
ajfa-14839	209	24	as	as	SCONJ
ajfa-14839	209	25	typified	typify	VERB
ajfa-14839	209	26	in	in	ADP
ajfa-14839	209	27	equations	equation	NOUN
ajfa-14839	209	28	(	(	PUNCT
ajfa-14839	209	29	1	1	NUM
ajfa-14839	209	30	)	)	PUNCT
ajfa-14839	209	31	and	and	CCONJ
ajfa-14839	209	32	(	(	PUNCT
ajfa-14839	209	33	2	2	X
ajfa-14839	209	34	)	)	PUNCT
ajfa-14839	209	35	is	be	AUX
ajfa-14839	209	36	primarily	primarily	ADV
ajfa-14839	209	37	used	use	VERB
ajfa-14839	209	38	on	on	ADP
ajfa-14839	209	39	the	the	DET
ajfa-14839	209	40	sample	sample	NOUN
ajfa-14839	209	41	here	here	ADV
ajfa-14839	209	42	to	to	PART
ajfa-14839	209	43	separate	separate	VERB
ajfa-14839	209	44	discretionary	discretionary	ADJ
ajfa-14839	209	45	accruals	accrual	NOUN
ajfa-14839	209	46	.	.	PUNCT
ajfa-14839	210	1	the	the	DET
ajfa-14839	210	2	reversal	reversal	NOUN
ajfa-14839	210	3	of	of	ADP
ajfa-14839	210	4	discretionary	discretionary	ADJ
ajfa-14839	210	5	accruals	accrual	NOUN
ajfa-14839	210	6	in	in	ADP
ajfa-14839	210	7	fact	fact	NOUN
ajfa-14839	210	8	improves	improve	VERB
ajfa-14839	210	9	the	the	DET
ajfa-14839	210	10	statistical	statistical	ADJ
ajfa-14839	210	11	validity	validity	NOUN
ajfa-14839	210	12	of	of	ADP
ajfa-14839	210	13	the	the	DET
ajfa-14839	210	14	test	test	NOUN
ajfa-14839	210	15	and	and	CCONJ
ajfa-14839	210	16	improves	improve	VERB
ajfa-14839	210	17	its	its	PRON
ajfa-14839	210	18	power	power	NOUN
ajfa-14839	210	19	over	over	ADP
ajfa-14839	210	20	a	a	DET
ajfa-14839	210	21	larger	large	ADJ
ajfa-14839	210	22	sample	sample	NOUN
ajfa-14839	210	23	.	.	PUNCT
ajfa-14839	211	1	for	for	ADP
ajfa-14839	211	2	the	the	DET
ajfa-14839	211	3	crises	crisis	NOUN
ajfa-14839	211	4	pairs	pair	NOUN
ajfa-14839	211	5	,	,	PUNCT
ajfa-14839	211	6	a	a	DET
ajfa-14839	211	7	dummy	dummy	ADJ
ajfa-14839	211	8	variable	variable	ADJ
ajfa-14839	211	9	partt	partt	NOUN
ajfa-14839	211	10	is	be	AUX
ajfa-14839	211	11	employed	employ	VERB
ajfa-14839	211	12	.	.	PUNCT
ajfa-14839	212	1	the	the	DET
ajfa-14839	212	2	results	result	NOUN
ajfa-14839	212	3	of	of	ADP
ajfa-14839	212	4	the	the	DET
ajfa-14839	212	5	regression	regression	NOUN
ajfa-14839	212	6	using	use	VERB
ajfa-14839	212	7	the	the	DET
ajfa-14839	212	8	dummy	dummy	ADJ
ajfa-14839	212	9	variable	variable	ADJ
ajfa-14839	212	10	partt	partt	NOUN
ajfa-14839	212	11	in	in	ADP
ajfa-14839	212	12	a	a	DET
ajfa-14839	212	13	single	single	ADJ
ajfa-14839	212	14	regression	regression	NOUN
ajfa-14839	212	15	misspecifies	misspecifie	NOUN
ajfa-14839	212	16	the	the	DET
ajfa-14839	212	17	results	result	NOUN
ajfa-14839	212	18	and	and	CCONJ
ajfa-14839	212	19	we	we	PRON
ajfa-14839	212	20	end	end	VERB
ajfa-14839	212	21	up	up	ADP
ajfa-14839	212	22	with	with	ADP
ajfa-14839	212	23	increasing	increase	VERB
ajfa-14839	212	24	non	non	ADJ
ajfa-14839	212	25	-	-	ADJ
ajfa-14839	212	26	discretionary	discretionary	ADJ
ajfa-14839	212	27	accruals	accrual	NOUN
ajfa-14839	212	28	in	in	ADP
ajfa-14839	212	29	the	the	DET
ajfa-14839	212	30	crisis	crisis	NOUN
ajfa-14839	212	31	year	year	NOUN
ajfa-14839	212	32	.	.	PUNCT
ajfa-14839	213	1	as	as	ADV
ajfa-14839	213	2	many	many	ADJ
ajfa-14839	213	3	as	as	ADP
ajfa-14839	213	4	32	32	NUM
ajfa-14839	213	5	firm	firm	ADJ
ajfa-14839	213	6	years	year	NOUN
ajfa-14839	213	7	out	out	ADP
ajfa-14839	213	8	of	of	ADP
ajfa-14839	213	9	64	64	NUM
ajfa-14839	213	10	represent	represent	ADJ
ajfa-14839	213	11	firms	firm	NOUN
ajfa-14839	213	12	increasing	increase	VERB
ajfa-14839	213	13	their	their	PRON
ajfa-14839	213	14	total	total	ADJ
ajfa-14839	213	15	accruals	accrual	NOUN
ajfa-14839	213	16	during	during	ADP
ajfa-14839	213	17	the	the	DET
ajfa-14839	213	18	crises	crisis	NOUN
ajfa-14839	213	19	year	year	NOUN
ajfa-14839	213	20	.	.	PUNCT
ajfa-14839	214	1	when	when	SCONJ
ajfa-14839	214	2	a	a	DET
ajfa-14839	214	3	separate	separate	ADJ
ajfa-14839	214	4	regression	regression	NOUN
ajfa-14839	214	5	is	be	AUX
ajfa-14839	214	6	run	run	VERB
ajfa-14839	214	7	for	for	ADP
ajfa-14839	214	8	prior	prior	ADV
ajfa-14839	214	9	and	and	CCONJ
ajfa-14839	214	10	post	post	VERB
ajfa-14839	214	11	years	year	NOUN
ajfa-14839	214	12	models	model	NOUN
ajfa-14839	214	13	to	to	PART
ajfa-14839	214	14	capture	capture	VERB
ajfa-14839	214	15	different	different	ADJ
ajfa-14839	214	16	non	non	ADJ
ajfa-14839	214	17	-	-	ADJ
ajfa-14839	214	18	discretionary	discretionary	ADJ
ajfa-14839	214	19	accrual	accrual	ADJ
ajfa-14839	214	20	and	and	CCONJ
ajfa-14839	214	21	estimate	estimate	VERB
ajfa-14839	214	22	back	back	ADV
ajfa-14839	214	23	the	the	DET
ajfa-14839	214	24	da	da	NOUN
ajfa-14839	214	25	from	from	ADP
ajfa-14839	214	26	them	they	PRON
ajfa-14839	214	27	as	as	ADP
ajfa-14839	214	28	error	error	NOUN
ajfa-14839	214	29	,	,	PUNCT
ajfa-14839	214	30	we	we	PRON
ajfa-14839	214	31	find	find	VERB
ajfa-14839	214	32	the	the	DET
ajfa-14839	214	33	increased	increase	VERB
ajfa-14839	214	34	accruals	accrual	NOUN
ajfa-14839	214	35	showing	show	VERB
ajfa-14839	214	36	as	as	SCONJ
ajfa-14839	214	37	expected	expect	VERB
ajfa-14839	214	38	in	in	ADP
ajfa-14839	214	39	the	the	DET
ajfa-14839	214	40	padded	padded	ADJ
ajfa-14839	214	41	discretionary	discretionary	ADJ
ajfa-14839	214	42	accruals	accrual	NOUN
ajfa-14839	214	43	.	.	PUNCT
ajfa-14839	215	1	this	this	DET
ajfa-14839	215	2	difference	difference	NOUN
ajfa-14839	215	3	is	be	AUX
ajfa-14839	215	4	tested	test	VERB
ajfa-14839	215	5	using	use	VERB
ajfa-14839	215	6	a	a	DET
ajfa-14839	215	7	paired	pair	VERB
ajfa-14839	215	8	t	t	NOUN
ajfa-14839	215	9	test	test	NOUN
ajfa-14839	215	10	of	of	ADP
ajfa-14839	215	11	these	these	DET
ajfa-14839	215	12	firm	firm	ADJ
ajfa-14839	215	13	years	year	NOUN
ajfa-14839	215	14	.	.	PUNCT
ajfa-14839	216	1	the	the	DET
ajfa-14839	216	2	discretionary	discretionary	ADJ
ajfa-14839	216	3	accruals	accrual	NOUN
ajfa-14839	216	4	estimated	estimate	VERB
ajfa-14839	216	5	in	in	ADP
ajfa-14839	216	6	the	the	DET
ajfa-14839	216	7	overall	overall	ADJ
ajfa-14839	216	8	model	model	NOUN
ajfa-14839	216	9	are	be	AUX
ajfa-14839	216	10	written	write	VERB
ajfa-14839	216	11	back	back	ADV
ajfa-14839	216	12	into	into	ADP
ajfa-14839	216	13	the	the	DET
ajfa-14839	216	14	data	datum	NOUN
ajfa-14839	216	15	and	and	CCONJ
ajfa-14839	216	16	estimated	estimate	VERB
ajfa-14839	216	17	accruals	accrual	NOUN
ajfa-14839	216	18	from	from	ADP
ajfa-14839	216	19	the	the	DET
ajfa-14839	216	20	ols	ol	NOUN
ajfa-14839	216	21	regression	regression	NOUN
ajfa-14839	216	22	used	use	VERB
ajfa-14839	216	23	for	for	ADP
ajfa-14839	216	24	non	non	ADJ
ajfa-14839	216	25	-	-	ADJ
ajfa-14839	216	26	discretionary	discretionary	ADJ
ajfa-14839	216	27	accruals	accrual	NOUN
ajfa-14839	216	28	.	.	PUNCT
ajfa-14839	217	1	these	these	DET
ajfa-14839	217	2	nondiscretionary	nondiscretionary	ADJ
ajfa-14839	217	3	accruals	accrual	NOUN
ajfa-14839	217	4	and	and	CCONJ
ajfa-14839	217	5	discretionary	discretionary	ADJ
ajfa-14839	217	6	accruals	accrual	NOUN
ajfa-14839	217	7	are	be	AUX
ajfa-14839	217	8	currently	currently	ADV
ajfa-14839	217	9	used	use	VERB
ajfa-14839	217	10	to	to	PART
ajfa-14839	217	11	estimate	estimate	VERB
ajfa-14839	217	12	their	their	PRON
ajfa-14839	217	13	impact	impact	NOUN
ajfa-14839	217	14	on	on	ADP
ajfa-14839	217	15	fiscal	fiscal	ADJ
ajfa-14839	217	16	year	year	NOUN
ajfa-14839	217	17	earnings	earning	NOUN
ajfa-14839	217	18	in	in	ADP
ajfa-14839	217	19	the	the	DET
ajfa-14839	217	20	style	style	NOUN
ajfa-14839	217	21	of	of	ADP
ajfa-14839	217	22	gkw	gkw	PROPN
ajfa-14839	217	23	(	(	PUNCT
ajfa-14839	217	24	1996	1996	NUM
ajfa-14839	217	25	)	)	PUNCT
ajfa-14839	217	26	.	.	PUNCT
ajfa-14839	218	1	these	these	DET
ajfa-14839	218	2	discretionary	discretionary	ADJ
ajfa-14839	218	3	accruals	accrual	NOUN
ajfa-14839	218	4	can	can	AUX
ajfa-14839	218	5	be	be	AUX
ajfa-14839	218	6	utilized	utilize	VERB
ajfa-14839	218	7	for	for	ADP
ajfa-14839	218	8	computing	compute	VERB
ajfa-14839	218	9	any	any	DET
ajfa-14839	218	10	impact	impact	NOUN
ajfa-14839	218	11	on	on	ADP
ajfa-14839	218	12	returns	return	NOUN
ajfa-14839	218	13	in	in	ADP
ajfa-14839	218	14	follow	follow	NOUN
ajfa-14839	218	15	on	on	ADP
ajfa-14839	218	16	research	research	NOUN
ajfa-14839	218	17	using	use	VERB
ajfa-14839	218	18	the	the	DET
ajfa-14839	218	19	discretionary	discretionary	ADJ
ajfa-14839	218	20	accruals	accrual	NOUN
ajfa-14839	218	21	reported	report	VERB
ajfa-14839	218	22	in	in	ADP
ajfa-14839	218	23	this	this	DET
ajfa-14839	218	24	analysis	analysis	NOUN
ajfa-14839	218	25	as	as	SCONJ
ajfa-14839	218	26	tested	test	VERB
ajfa-14839	218	27	in	in	ADP
ajfa-14839	218	28	the	the	DET
ajfa-14839	218	29	literature	literature	NOUN
ajfa-14839	218	30	,	,	PUNCT
ajfa-14839	218	31	the	the	DET
ajfa-14839	218	32	discretionary	discretionary	ADJ
ajfa-14839	218	33	accrual	accrual	ADJ
ajfa-14839	218	34	amounts	amount	NOUN
ajfa-14839	218	35	and	and	CCONJ
ajfa-14839	218	36	their	their	PRON
ajfa-14839	218	37	relationship	relationship	NOUN
ajfa-14839	218	38	to	to	ADP
ajfa-14839	218	39	earnings	earning	NOUN
ajfa-14839	218	40	can	can	AUX
ajfa-14839	218	41	be	be	AUX
ajfa-14839	218	42	used	use	VERB
ajfa-14839	218	43	to	to	PART
ajfa-14839	218	44	tie	tie	VERB
ajfa-14839	218	45	in	in	ADP
ajfa-14839	218	46	the	the	DET
ajfa-14839	218	47	firms	firm	NOUN
ajfa-14839	218	48	’	'	PUNCT
ajfa-14839	218	49	use	use	NOUN
ajfa-14839	218	50	of	of	ADP
ajfa-14839	218	51	discretionary	discretionary	ADJ
ajfa-14839	218	52	accruals	accrual	NOUN
ajfa-14839	218	53	as	as	ADP
ajfa-14839	218	54	performance	performance	NOUN
ajfa-14839	218	55	measurement	measurement	NOUN
ajfa-14839	218	56	vis	vis	X
ajfa-14839	218	57	a	a	DET
ajfa-14839	218	58	vis	vis	X
ajfa-14839	218	59	opportunistic	opportunistic	ADJ
ajfa-14839	218	60	accruals	accrual	NOUN
ajfa-14839	218	61	management	management	NOUN
ajfa-14839	218	62	hypothesis	hypothesis	NOUN
ajfa-14839	218	63	.	.	PUNCT
ajfa-14839	219	1	as	as	ADP
ajfa-14839	219	2	per	per	ADP
ajfa-14839	219	3	performance	performance	NOUN
ajfa-14839	219	4	measurement	measurement	NOUN
ajfa-14839	219	5	hypothesis	hypothesis	NOUN
ajfa-14839	219	6	,	,	PUNCT
ajfa-14839	219	7	we	we	PRON
ajfa-14839	219	8	analyze	analyze	VERB
ajfa-14839	219	9	our	our	PRON
ajfa-14839	219	10	sample	sample	NOUN
ajfa-14839	219	11	to	to	PART
ajfa-14839	219	12	affirm	affirm	NOUN
ajfa-14839	219	13	if	if	SCONJ
ajfa-14839	219	14	specific	specific	ADJ
ajfa-14839	219	15	firms	firm	NOUN
ajfa-14839	219	16	can	can	AUX
ajfa-14839	219	17	be	be	AUX
ajfa-14839	219	18	seen	see	VERB
ajfa-14839	219	19	to	to	PART
ajfa-14839	219	20	be	be	AUX
ajfa-14839	219	21	implementing	implement	VERB
ajfa-14839	219	22	downward	downward	ADJ
ajfa-14839	219	23	earnings	earning	NOUN
ajfa-14839	219	24	management	management	NOUN
ajfa-14839	219	25	as	as	ADP
ajfa-14839	219	26	per	per	ADP
ajfa-14839	219	27	the	the	DET
ajfa-14839	219	28	performance	performance	NOUN
ajfa-14839	219	29	measurement	measurement	NOUN
ajfa-14839	219	30	hypothesis	hypothesis	NOUN
ajfa-14839	219	31	or	or	CCONJ
ajfa-14839	219	32	if	if	SCONJ
ajfa-14839	219	33	they	they	PRON
ajfa-14839	219	34	are	be	AUX
ajfa-14839	219	35	engaging	engage	VERB
ajfa-14839	219	36	primarily	primarily	ADV
ajfa-14839	219	37	in	in	ADP
ajfa-14839	219	38	opportunistic	opportunistic	ADJ
ajfa-14839	219	39	accruals	accrual	NOUN
ajfa-14839	219	40	management	management	NOUN
ajfa-14839	219	41	.	.	PUNCT
ajfa-14839	220	1	the	the	DET
ajfa-14839	220	2	presence	presence	NOUN
ajfa-14839	220	3	of	of	ADP
ajfa-14839	220	4	cookie	cookie	NOUN
ajfa-14839	220	5	jar	jar	NOUN
ajfa-14839	220	6	reserves	reserve	NOUN
ajfa-14839	220	7	can	can	AUX
ajfa-14839	220	8	be	be	AUX
ajfa-14839	220	9	cogently	cogently	ADV
ajfa-14839	220	10	tested	test	VERB
ajfa-14839	220	11	in	in	ADP
ajfa-14839	220	12	subsamples	subsample	NOUN
ajfa-14839	220	13	of	of	ADP
ajfa-14839	220	14	large	large	ADJ
ajfa-14839	220	15	firms	firm	NOUN
ajfa-14839	220	16	and	and	CCONJ
ajfa-14839	220	17	also	also	ADV
ajfa-14839	220	18	in	in	ADP
ajfa-14839	220	19	industry	industry	NOUN
ajfa-14839	220	20	wise	wise	ADJ
ajfa-14839	220	21	measures	measure	NOUN
ajfa-14839	220	22	as	as	SCONJ
ajfa-14839	220	23	industry	industry	NOUN
ajfa-14839	220	24	firms	firm	NOUN
ajfa-14839	220	25	may	may	AUX
ajfa-14839	220	26	likely	likely	ADV
ajfa-14839	220	27	follow	follow	VERB
ajfa-14839	220	28	similar	similar	ADJ
ajfa-14839	220	29	management	management	NOUN
ajfa-14839	220	30	mantras	mantra	NOUN
ajfa-14839	220	31	.	.	PUNCT
ajfa-14839	221	1	the	the	DET
ajfa-14839	221	2	sample	sample	NOUN
ajfa-14839	221	3	for	for	ADP
ajfa-14839	221	4	banks	bank	NOUN
ajfa-14839	221	5	is	be	AUX
ajfa-14839	221	6	run	run	VERB
ajfa-14839	221	7	for	for	ADP
ajfa-14839	221	8	earnings	earning	NOUN
ajfa-14839	221	9	management	management	NOUN
ajfa-14839	221	10	on	on	ADP
ajfa-14839	221	11	cash	cash	NOUN
ajfa-14839	221	12	profits	profit	NOUN
ajfa-14839	221	13	before	before	ADP
ajfa-14839	221	14	accruals	accrual	NOUN
ajfa-14839	221	15	and	and	CCONJ
ajfa-14839	221	16	loan	loan	NOUN
ajfa-14839	221	17	loss	loss	NOUN
ajfa-14839	221	18	provisions	provision	NOUN
ajfa-14839	221	19	.	.	PUNCT
ajfa-14839	222	1	loan	loan	NOUN
ajfa-14839	222	2	loss	loss	NOUN
ajfa-14839	222	3	provisions	provision	NOUN
ajfa-14839	222	4	represent	represent	VERB
ajfa-14839	222	5	by	by	ADP
ajfa-14839	222	6	far	far	ADV
ajfa-14839	222	7	the	the	DET
ajfa-14839	222	8	most	most	ADV
ajfa-14839	222	9	important	important	ADJ
ajfa-14839	222	10	discretionary	discretionary	ADJ
ajfa-14839	222	11	accrual	accrual	ADJ
ajfa-14839	222	12	on	on	ADP
ajfa-14839	222	13	bank	bank	NOUN
ajfa-14839	222	14	balance	balance	NOUN
ajfa-14839	222	15	sheets	sheet	NOUN
ajfa-14839	222	16	ad	ad	NOUN
ajfa-14839	222	17	are	be	AUX
ajfa-14839	222	18	used	use	VERB
ajfa-14839	222	19	directly	directly	ADV
ajfa-14839	222	20	.	.	PUNCT
ajfa-14839	223	1	thus	thus	ADV
ajfa-14839	223	2	the	the	DET
ajfa-14839	223	3	study	study	NOUN
ajfa-14839	223	4	operates	operate	VERB
ajfa-14839	223	5	on	on	ADP
ajfa-14839	223	6	scaled	scale	VERB
ajfa-14839	223	7	llpt	llpt	ADJ
ajfa-14839	223	8	as	as	ADP
ajfa-14839	223	9	a	a	DET
ajfa-14839	223	10	ratio	ratio	NOUN
ajfa-14839	223	11	of	of	ADP
ajfa-14839	223	12	overall	overall	ADJ
ajfa-14839	223	13	loans	loan	NOUN
ajfa-14839	223	14	measured	measure	VERB
ajfa-14839	223	15	in	in	ADP
ajfa-14839	223	16	a	a	DET
ajfa-14839	223	17	regression	regression	NOUN
ajfa-14839	223	18	with	with	ADP
ajfa-14839	223	19	two	two	NUM
ajfa-14839	223	20	ivs	ivs	NOUN
ajfa-14839	223	21	,	,	PUNCT
ajfa-14839	223	22	scaled	scale	VERB
ajfa-14839	223	23	trading	trading	NOUN
ajfa-14839	223	24	gains	gain	NOUN
ajfa-14839	223	25	(	(	PUNCT
ajfa-14839	223	26	scaled	scale	VERB
ajfa-14839	223	27	by	by	ADP
ajfa-14839	223	28	ebit	ebit	PROPN
ajfa-14839	223	29	)	)	PUNCT
ajfa-14839	223	30	,	,	PUNCT
ajfa-14839	223	31	tradt	tradt	ADJ
ajfa-14839	223	32	and	and	CCONJ
ajfa-14839	223	33	the	the	DET
ajfa-14839	223	34	cash	cash	NOUN
ajfa-14839	223	35	profit	profit	NOUN
ajfa-14839	223	36	scaled	scale	VERB
ajfa-14839	223	37	by	by	ADP
ajfa-14839	223	38	total	total	ADJ
ajfa-14839	223	39	assets	asset	NOUN
ajfa-14839	223	40	of	of	ADP
ajfa-14839	223	41	the	the	DET
ajfa-14839	223	42	firm	firm	NOUN
ajfa-14839	223	43	of	of	ADP
ajfa-14839	223	44	the	the	DET
ajfa-14839	223	45	same	same	ADJ
ajfa-14839	223	46	year	year	NOUN
ajfa-14839	223	47	)	)	PUNCT
ajfa-14839	223	48	,	,	PUNCT
ajfa-14839	223	49	ibitt	ibitt	VERB
ajfa-14839	223	50	.	.	PUNCT
ajfa-14839	224	1	we	we	PRON
ajfa-14839	224	2	also	also	ADV
ajfa-14839	224	3	use	use	VERB
ajfa-14839	224	4	bloomberg	bloomberg	PROPN
ajfa-14839	224	5	data	datum	NOUN
ajfa-14839	224	6	for	for	ADP
ajfa-14839	224	7	npls	npls	NOUN
ajfa-14839	224	8	and	and	CCONJ
ajfa-14839	224	9	trading	trading	NOUN
ajfa-14839	224	10	gains	gain	NOUN
ajfa-14839	224	11	as	as	ADV
ajfa-14839	224	12	well	well	ADV
ajfa-14839	224	13	as	as	ADP
ajfa-14839	224	14	tier	tier	NOUN
ajfa-14839	224	15	i	i	PRON
ajfa-14839	224	16	capital	capital	NOUN
ajfa-14839	224	17	ratios	ratio	NOUN
ajfa-14839	224	18	to	to	PART
ajfa-14839	224	19	measure	measure	VERB
ajfa-14839	224	20	the	the	DET
ajfa-14839	224	21	extent	extent	NOUN
ajfa-14839	224	22	of	of	ADP
ajfa-14839	224	23	use	use	NOUN
ajfa-14839	224	24	of	of	ADP
ajfa-14839	224	25	discretionary	discretionary	ADJ
ajfa-14839	224	26	accruals	accrual	NOUN
ajfa-14839	224	27	.	.	PUNCT
ajfa-14839	225	1	on	on	ADP
ajfa-14839	225	2	the	the	DET
ajfa-14839	225	3	non	non	ADJ
ajfa-14839	225	4	-	-	ADJ
ajfa-14839	225	5	financial	financial	ADJ
ajfa-14839	225	6	sample	sample	NOUN
ajfa-14839	225	7	we	we	PRON
ajfa-14839	225	8	run	run	VERB
ajfa-14839	225	9	a	a	DET
ajfa-14839	225	10	test	test	NOUN
ajfa-14839	225	11	of	of	ADP
ajfa-14839	225	12	correlations	correlation	NOUN
ajfa-14839	225	13	between	between	ADP
ajfa-14839	225	14	non	non	ADJ
ajfa-14839	225	15	-	-	ADJ
ajfa-14839	225	16	discretionary	discretionary	ADJ
ajfa-14839	225	17	accruals	accrual	NOUN
ajfa-14839	225	18	and	and	CCONJ
ajfa-14839	225	19	discretionary	discretionary	ADJ
ajfa-14839	225	20	accruals	accrual	NOUN
ajfa-14839	225	21	.	.	PUNCT
ajfa-14839	226	1	a	a	DET
ajfa-14839	226	2	negative	negative	ADJ
ajfa-14839	226	3	correlation	correlation	NOUN
ajfa-14839	226	4	specifies	specifie	NOUN
ajfa-14839	226	5	an	an	PRON
ajfa-14839	226	6	under	under	ADP
ajfa-14839	226	7	reaction	reaction	NOUN
ajfa-14839	226	8	to	to	ADP
ajfa-14839	226	9	the	the	DET
ajfa-14839	226	10	economic	economic	ADJ
ajfa-14839	226	11	shock	shock	NOUN
ajfa-14839	226	12	in	in	ADP
ajfa-14839	226	13	the	the	DET
ajfa-14839	226	14	performance	performance	NOUN
ajfa-14839	226	15	measurement	measurement	NOUN
ajfa-14839	226	16	hypothesis	hypothesis	NOUN
ajfa-14839	226	17	and	and	CCONJ
ajfa-14839	226	18	conforms	conform	VERB
ajfa-14839	226	19	to	to	ADP
ajfa-14839	226	20	the	the	DET
ajfa-14839	226	21	opportunistic	opportunistic	ADJ
ajfa-14839	226	22	accruals	accrual	NOUN
ajfa-14839	226	23	management	management	NOUN
ajfa-14839	226	24	hypothesis	hypothesis	NOUN
ajfa-14839	226	25	for	for	ADP
ajfa-14839	226	26	firms	firm	NOUN
ajfa-14839	226	27	that	that	PRON
ajfa-14839	226	28	are	be	AUX
ajfa-14839	226	29	forcing	force	VERB
ajfa-14839	226	30	earnings	earning	NOUN
ajfa-14839	226	31	upward	upward	ADV
ajfa-14839	226	32	.	.	PUNCT
ajfa-14839	227	1	asian	asian	ADJ
ajfa-14839	227	2	journal	journal	PROPN
ajfa-14839	227	3	of	of	ADP
ajfa-14839	227	4	finance	finance	PROPN
ajfa-14839	227	5	&	&	CCONJ
ajfa-14839	227	6	accounting	accounting	PROPN
ajfa-14839	227	7	issn	issn	PROPN
ajfa-14839	227	8	1946	1946	NUM
ajfa-14839	227	9	-	-	PUNCT
ajfa-14839	227	10	052x	052x	PROPN
ajfa-14839	227	11	2019	2019	NUM
ajfa-14839	227	12	,	,	PUNCT
ajfa-14839	227	13	vol	vol	NOUN
ajfa-14839	227	14	.	.	PROPN
ajfa-14839	227	15	11	11	NUM
ajfa-14839	227	16	,	,	PUNCT
ajfa-14839	227	17	no	no	INTJ
ajfa-14839	227	18	.	.	NOUN
ajfa-14839	227	19	1	1	NUM
ajfa-14839	227	20	ajfa.macrothink.org/	ajfa.macrothink.org/	VERB
ajfa-14839	227	21	233	233	NUM
ajfa-14839	227	22	all	all	DET
ajfa-14839	227	23	ols	ol	NOUN
ajfa-14839	227	24	regressions	regression	NOUN
ajfa-14839	227	25	are	be	AUX
ajfa-14839	227	26	run	run	VERB
ajfa-14839	227	27	using	use	VERB
ajfa-14839	227	28	robust	robust	ADJ
ajfa-14839	227	29	standard	standard	ADJ
ajfa-14839	227	30	errors	error	NOUN
ajfa-14839	227	31	in	in	ADP
ajfa-14839	227	32	stata	stata	NOUN
ajfa-14839	227	33	.	.	PUNCT
ajfa-14839	228	1	5	5	X
ajfa-14839	228	2	.	.	X
ajfa-14839	228	3	results	result	VERB
ajfa-14839	228	4	5.1	5.1	NUM
ajfa-14839	228	5	preliminary	preliminary	ADJ
ajfa-14839	228	6	observations	observation	NOUN
ajfa-14839	228	7	of	of	ADP
ajfa-14839	228	8	the	the	DET
ajfa-14839	228	9	non	non	ADJ
ajfa-14839	228	10	-	-	ADJ
ajfa-14839	228	11	financial	financial	ADJ
ajfa-14839	228	12	sample	sample	NOUN
ajfa-14839	228	13	a	a	DET
ajfa-14839	228	14	simple	simple	ADJ
ajfa-14839	228	15	analysis	analysis	NOUN
ajfa-14839	228	16	of	of	ADP
ajfa-14839	228	17	the	the	DET
ajfa-14839	228	18	pre	pre	ADJ
ajfa-14839	228	19	-	-	ADJ
ajfa-14839	228	20	crisis	crisis	NOUN
ajfa-14839	228	21	accruals	accrual	NOUN
ajfa-14839	228	22	shows	show	VERB
ajfa-14839	228	23	a	a	DET
ajfa-14839	228	24	lack	lack	NOUN
ajfa-14839	228	25	of	of	ADP
ajfa-14839	228	26	earnings	earning	NOUN
ajfa-14839	228	27	management	management	NOUN
ajfa-14839	228	28	savvy	savvy	ADJ
ajfa-14839	228	29	in	in	ADP
ajfa-14839	228	30	indian	indian	ADJ
ajfa-14839	228	31	public	public	ADJ
ajfa-14839	228	32	corporations	corporation	NOUN
ajfa-14839	228	33	as	as	SCONJ
ajfa-14839	228	34	they	they	PRON
ajfa-14839	228	35	prefer	prefer	VERB
ajfa-14839	228	36	to	to	PART
ajfa-14839	228	37	depend	depend	VERB
ajfa-14839	228	38	on	on	ADP
ajfa-14839	228	39	next	next	ADJ
ajfa-14839	228	40	year	year	NOUN
ajfa-14839	228	41	’s	’s	PART
ajfa-14839	228	42	growing	grow	VERB
ajfa-14839	228	43	sales	sale	NOUN
ajfa-14839	228	44	instead	instead	ADV
ajfa-14839	228	45	of	of	ADP
ajfa-14839	228	46	creating	create	VERB
ajfa-14839	228	47	any	any	DET
ajfa-14839	228	48	distance	distance	NOUN
ajfa-14839	228	49	between	between	ADP
ajfa-14839	228	50	them	they	PRON
ajfa-14839	228	51	and	and	CCONJ
ajfa-14839	228	52	a	a	DET
ajfa-14839	228	53	crisis	crisis	NOUN
ajfa-14839	228	54	with	with	ADP
ajfa-14839	228	55	a	a	DET
ajfa-14839	228	56	large	large	ADJ
ajfa-14839	228	57	negative	negative	ADJ
ajfa-14839	228	58	dependence	dependence	NOUN
ajfa-14839	228	59	on	on	ADP
ajfa-14839	228	60	the	the	DET
ajfa-14839	228	61	increasing	increase	VERB
ajfa-14839	228	62	sales	sale	NOUN
ajfa-14839	228	63	(	(	PUNCT
ajfa-14839	228	64	-24.7	-24.7	PROPN
ajfa-14839	228	65	%	%	NOUN
ajfa-14839	228	66	)	)	PUNCT
ajfa-14839	228	67	.	.	PUNCT
ajfa-14839	229	1	firms	firm	NOUN
ajfa-14839	229	2	also	also	ADV
ajfa-14839	229	3	show	show	VERB
ajfa-14839	229	4	more	more	ADV
ajfa-14839	229	5	negative	negative	ADJ
ajfa-14839	229	6	dependence	dependence	NOUN
ajfa-14839	229	7	on	on	ADP
ajfa-14839	229	8	ppe	ppe	PROPN
ajfa-14839	229	9	investments	investment	NOUN
ajfa-14839	229	10	that	that	PRON
ajfa-14839	229	11	continues	continue	VERB
ajfa-14839	229	12	with	with	ADP
ajfa-14839	229	13	highly	highly	ADV
ajfa-14839	229	14	significant	significant	ADJ
ajfa-14839	229	15	coefficients	coefficient	NOUN
ajfa-14839	229	16	in	in	ADP
ajfa-14839	229	17	both	both	DET
ajfa-14839	229	18	pre	pre	ADJ
ajfa-14839	229	19	crisis	crisis	NOUN
ajfa-14839	229	20	(	(	PUNCT
ajfa-14839	229	21	-6.8	-6.8	NOUN
ajfa-14839	229	22	%	%	NOUN
ajfa-14839	229	23	)	)	PUNCT
ajfa-14839	229	24	and	and	CCONJ
ajfa-14839	229	25	post	post	VERB
ajfa-14839	229	26	crisis	crisis	NOUN
ajfa-14839	229	27	years	year	NOUN
ajfa-14839	229	28	(	(	PUNCT
ajfa-14839	229	29	8.0	8.0	NUM
ajfa-14839	229	30	%	%	NOUN
ajfa-14839	229	31	)	)	PUNCT
ajfa-14839	229	32	.	.	PUNCT
ajfa-14839	230	1	however	however	ADV
ajfa-14839	230	2	,	,	PUNCT
ajfa-14839	230	3	in	in	ADP
ajfa-14839	230	4	the	the	DET
ajfa-14839	230	5	post	post	NOUN
ajfa-14839	230	6	crisis	crisis	NOUN
ajfa-14839	230	7	years	year	NOUN
ajfa-14839	230	8	it	it	PRON
ajfa-14839	230	9	becomes	become	VERB
ajfa-14839	230	10	more	more	ADV
ajfa-14839	230	11	discernible	discernible	ADJ
ajfa-14839	230	12	that	that	SCONJ
ajfa-14839	230	13	negative	negative	ADJ
ajfa-14839	230	14	accruals	accrual	NOUN
ajfa-14839	230	15	are	be	AUX
ajfa-14839	230	16	related	relate	VERB
ajfa-14839	230	17	to	to	ADP
ajfa-14839	230	18	higher	high	ADJ
ajfa-14839	230	19	capital	capital	NOUN
ajfa-14839	230	20	expenditure	expenditure	NOUN
ajfa-14839	230	21	and	and	CCONJ
ajfa-14839	230	22	hence	hence	ADV
ajfa-14839	230	23	growth	growth	NOUN
ajfa-14839	230	24	.	.	PUNCT
ajfa-14839	231	1	this	this	PRON
ajfa-14839	231	2	is	be	AUX
ajfa-14839	231	3	primarily	primarily	ADV
ajfa-14839	231	4	because	because	SCONJ
ajfa-14839	231	5	the	the	DET
ajfa-14839	231	6	crisis	crisis	NOUN
ajfa-14839	231	7	year	year	NOUN
ajfa-14839	231	8	forces	force	VERB
ajfa-14839	231	9	managements	management	NOUN
ajfa-14839	231	10	to	to	PART
ajfa-14839	231	11	invest	invest	VERB
ajfa-14839	231	12	a	a	DET
ajfa-14839	231	13	more	more	ADV
ajfa-14839	231	14	significant	significant	ADJ
ajfa-14839	231	15	proportion	proportion	NOUN
ajfa-14839	231	16	of	of	ADP
ajfa-14839	231	17	their	their	PRON
ajfa-14839	231	18	total	total	ADJ
ajfa-14839	231	19	accruals	accrual	NOUN
ajfa-14839	231	20	in	in	ADP
ajfa-14839	231	21	discretionary	discretionary	ADJ
ajfa-14839	231	22	cookie	cookie	NOUN
ajfa-14839	231	23	jar	jar	NOUN
ajfa-14839	231	24	reserves	reserve	NOUN
ajfa-14839	231	25	.	.	PUNCT
ajfa-14839	232	1	however	however	ADV
ajfa-14839	232	2	the	the	DET
ajfa-14839	232	3	sales	sale	NOUN
ajfa-14839	232	4	coefficient	coefficient	NOUN
ajfa-14839	232	5	is	be	AUX
ajfa-14839	232	6	not	not	PART
ajfa-14839	232	7	found	find	VERB
ajfa-14839	232	8	to	to	PART
ajfa-14839	232	9	be	be	AUX
ajfa-14839	232	10	significant	significant	ADJ
ajfa-14839	232	11	in	in	ADP
ajfa-14839	232	12	either	either	DET
ajfa-14839	232	13	regression	regression	NOUN
ajfa-14839	232	14	.	.	PUNCT
ajfa-14839	233	1	the	the	DET
ajfa-14839	233	2	situation	situation	NOUN
ajfa-14839	233	3	is	be	AUX
ajfa-14839	233	4	more	more	ADJ
ajfa-14839	233	5	a	a	DET
ajfa-14839	233	6	reflection	reflection	NOUN
ajfa-14839	233	7	of	of	ADP
ajfa-14839	233	8	corporate	corporate	ADJ
ajfa-14839	233	9	governance	governance	NOUN
ajfa-14839	233	10	practices	practice	NOUN
ajfa-14839	233	11	and	and	CCONJ
ajfa-14839	233	12	the	the	DET
ajfa-14839	233	13	larger	large	ADJ
ajfa-14839	233	14	availability	availability	NOUN
ajfa-14839	233	15	of	of	ADP
ajfa-14839	233	16	cash	cash	NOUN
ajfa-14839	233	17	in	in	ADP
ajfa-14839	233	18	each	each	PRON
ajfa-14839	233	19	of	of	ADP
ajfa-14839	233	20	the	the	DET
ajfa-14839	233	21	firm	firm	NOUN
ajfa-14839	233	22	’s	’s	PART
ajfa-14839	233	23	balance	balance	NOUN
ajfa-14839	233	24	sheets	sheet	NOUN
ajfa-14839	233	25	balancing	balance	VERB
ajfa-14839	233	26	larger	large	ADJ
ajfa-14839	233	27	supplier	supplier	NOUN
ajfa-14839	233	28	liabilities	liability	NOUN
ajfa-14839	233	29	.	.	PUNCT
ajfa-14839	234	1	5.2	5.2	NUM
ajfa-14839	234	2	results	result	NOUN
ajfa-14839	234	3	from	from	ADP
ajfa-14839	234	4	the	the	DET
ajfa-14839	234	5	non	non	ADJ
ajfa-14839	234	6	-	-	ADJ
ajfa-14839	234	7	financial	financial	ADJ
ajfa-14839	234	8	sample	sample	NOUN
ajfa-14839	234	9	we	we	PRON
ajfa-14839	234	10	present	present	VERB
ajfa-14839	234	11	the	the	DET
ajfa-14839	234	12	results	result	NOUN
ajfa-14839	234	13	of	of	ADP
ajfa-14839	234	14	the	the	DET
ajfa-14839	234	15	ols	ol	NOUN
ajfa-14839	234	16	regressions	regression	NOUN
ajfa-14839	234	17	in	in	ADP
ajfa-14839	234	18	table	table	NOUN
ajfa-14839	234	19	1	1	NUM
ajfa-14839	234	20	.	.	PUNCT
ajfa-14839	235	1	the	the	DET
ajfa-14839	235	2	da	da	PROPN
ajfa-14839	235	3	measurements	measurement	NOUN
ajfa-14839	235	4	are	be	AUX
ajfa-14839	235	5	included	include	VERB
ajfa-14839	235	6	in	in	ADP
ajfa-14839	235	7	the	the	DET
ajfa-14839	235	8	results	result	NOUN
ajfa-14839	235	9	of	of	ADP
ajfa-14839	235	10	the	the	DET
ajfa-14839	235	11	pooled	pooled	ADJ
ajfa-14839	235	12	regression	regression	NOUN
ajfa-14839	235	13	using	use	VERB
ajfa-14839	235	14	robust	robust	ADJ
ajfa-14839	235	15	standard	standard	ADJ
ajfa-14839	235	16	errors	error	NOUN
ajfa-14839	235	17	.	.	PUNCT
ajfa-14839	236	1	the	the	DET
ajfa-14839	236	2	f	f	PROPN
ajfa-14839	236	3	statistic	statistic	NOUN
ajfa-14839	236	4	of	of	ADP
ajfa-14839	236	5	the	the	DET
ajfa-14839	236	6	test	test	NOUN
ajfa-14839	236	7	is	be	AUX
ajfa-14839	236	8	12	12	NUM
ajfa-14839	236	9	and	and	CCONJ
ajfa-14839	236	10	the	the	DET
ajfa-14839	236	11	ppe	ppe	PROPN
ajfa-14839	236	12	variable	variable	NOUN
ajfa-14839	236	13	is	be	AUX
ajfa-14839	236	14	significant	significant	ADJ
ajfa-14839	236	15	at	at	ADP
ajfa-14839	236	16	greater	great	ADJ
ajfa-14839	236	17	than	than	ADP
ajfa-14839	236	18	99	99	NUM
ajfa-14839	236	19	%	%	NOUN
ajfa-14839	236	20	level	level	NOUN
ajfa-14839	236	21	with	with	ADP
ajfa-14839	236	22	an	an	DET
ajfa-14839	236	23	r2	r2	NOUN
ajfa-14839	236	24	from	from	ADP
ajfa-14839	236	25	the	the	DET
ajfa-14839	236	26	sales	sale	NOUN
ajfa-14839	236	27	growth	growth	NOUN
ajfa-14839	236	28	and	and	CCONJ
ajfa-14839	236	29	ppe	ppe	PROPN
ajfa-14839	236	30	variables	variable	NOUN
ajfa-14839	236	31	of	of	ADP
ajfa-14839	236	32	3.38	3.38	NUM
ajfa-14839	236	33	%	%	NOUN
ajfa-14839	236	34	the	the	DET
ajfa-14839	236	35	relation	relation	NOUN
ajfa-14839	236	36	for	for	ADP
ajfa-14839	236	37	estimating	estimate	VERB
ajfa-14839	236	38	back	back	ADP
ajfa-14839	236	39	nda	nda	NOUN
ajfa-14839	236	40	and	and	CCONJ
ajfa-14839	236	41	separating	separate	VERB
ajfa-14839	236	42	da	da	NOUN
ajfa-14839	236	43	is	be	AUX
ajfa-14839	236	44	thus	thus	ADV
ajfa-14839	236	45	nda	nda	PROPN
ajfa-14839	236	46	=	=	SYM
ajfa-14839	236	47	0.004074	0.004074	NUM
ajfa-14839	236	48	-.013541	-.013541	PUNCT
ajfa-14839	236	49	*	*	PUNCT
ajfa-14839	236	50	sales	sale	NOUN
ajfa-14839	236	51	-.077697	-.077697	PUNCT
ajfa-14839	236	52	*	*	PUNCT
ajfa-14839	236	53	ppet	ppet	NOUN
ajfa-14839	236	54	(	(	PUNCT
ajfa-14839	236	55	3	3	X
ajfa-14839	236	56	)	)	PUNCT
ajfa-14839	236	57	the	the	DET
ajfa-14839	236	58	post	post	NOUN
ajfa-14839	236	59	crises	crisis	NOUN
ajfa-14839	236	60	relation	relation	NOUN
ajfa-14839	236	61	shows	show	VERB
ajfa-14839	236	62	a	a	DET
ajfa-14839	236	63	better	well	ADJ
ajfa-14839	236	64	significance	significance	NOUN
ajfa-14839	236	65	of	of	ADP
ajfa-14839	236	66	sales	sale	NOUN
ajfa-14839	236	67	and	and	CCONJ
ajfa-14839	236	68	a	a	DET
ajfa-14839	236	69	positive	positive	ADJ
ajfa-14839	236	70	coefficient	coefficient	NOUN
ajfa-14839	236	71	on	on	ADP
ajfa-14839	236	72	the	the	DET
ajfa-14839	236	73	same	same	ADJ
ajfa-14839	236	74	,	,	PUNCT
ajfa-14839	236	75	with	with	ADP
ajfa-14839	236	76	significantly	significantly	ADV
ajfa-14839	236	77	higher	high	ADJ
ajfa-14839	236	78	discretionary	discretionary	ADJ
ajfa-14839	236	79	accruals	accrual	NOUN
ajfa-14839	236	80	ta	ta	X
ajfa-14839	236	81	(	(	PUNCT
ajfa-14839	236	82	post	post	NOUN
ajfa-14839	236	83	)	)	PUNCT
ajfa-14839	236	84	=	=	SYM
ajfa-14839	236	85	-.005196	-.005196	PUNCT
ajfa-14839	236	86	+	+	CCONJ
ajfa-14839	236	87	.040315	.040315	PROPN
ajfa-14839	236	88	*	*	PUNCT
ajfa-14839	237	1	sales	sale	NOUN
ajfa-14839	237	2	.073017	.073017	PUNCT
ajfa-14839	237	3	*	*	PUNCT
ajfa-14839	237	4	ppet	ppet	NOUN
ajfa-14839	237	5	(	(	PUNCT
ajfa-14839	237	6	4	4	NUM
ajfa-14839	237	7	)	)	PUNCT
ajfa-14839	237	8	ta	ta	X
ajfa-14839	237	9	(	(	PUNCT
ajfa-14839	237	10	pre	pre	ADJ
ajfa-14839	237	11	)	)	PUNCT
ajfa-14839	237	12	=	=	SYM
ajfa-14839	238	1	.083543	.083543	NOUN
ajfa-14839	239	1	0.249178	0.249178	NUM
ajfa-14839	239	2	*	*	PUNCT
ajfa-14839	239	3	sales	sale	NOUN
ajfa-14839	239	4	.095347	.095347	ADJ
ajfa-14839	239	5	*	*	PUNCT
ajfa-14839	239	6	ppet	ppet	NOUN
ajfa-14839	239	7	(	(	PUNCT
ajfa-14839	239	8	5	5	NUM
ajfa-14839	239	9	)	)	PUNCT
ajfa-14839	239	10	separated	separate	VERB
ajfa-14839	239	11	pre	pre	NOUN
ajfa-14839	239	12	crisis	crisis	NOUN
ajfa-14839	239	13	years	year	NOUN
ajfa-14839	239	14	show	show	VERB
ajfa-14839	239	15	perfect	perfect	ADJ
ajfa-14839	239	16	dependence	dependence	NOUN
ajfa-14839	239	17	with	with	ADP
ajfa-14839	239	18	sales	sale	NOUN
ajfa-14839	239	19	(	(	PUNCT
ajfa-14839	239	20	t=4.47	t=4.47	X
ajfa-14839	239	21	)	)	PUNCT
ajfa-14839	239	22	and	and	CCONJ
ajfa-14839	239	23	almost	almost	ADV
ajfa-14839	239	24	0	0	NUM
ajfa-14839	239	25	discretionary	discretionary	ADJ
ajfa-14839	239	26	accruals	accrual	NOUN
ajfa-14839	239	27	.	.	PUNCT
ajfa-14839	240	1	for	for	ADP
ajfa-14839	240	2	the	the	DET
ajfa-14839	240	3	pooled	pooled	ADJ
ajfa-14839	240	4	results	result	NOUN
ajfa-14839	240	5	the	the	DET
ajfa-14839	240	6	perfect	perfect	ADJ
ajfa-14839	240	7	correlation	correlation	NOUN
ajfa-14839	240	8	with	with	ADP
ajfa-14839	240	9	ppe	ppe	NOUN
ajfa-14839	240	10	is	be	AUX
ajfa-14839	240	11	restored	restore	VERB
ajfa-14839	240	12	in	in	ADP
ajfa-14839	240	13	the	the	DET
ajfa-14839	240	14	post	post	NOUN
ajfa-14839	240	15	crisis	crisis	NOUN
ajfa-14839	240	16	years	year	NOUN
ajfa-14839	240	17	as	as	SCONJ
ajfa-14839	240	18	the	the	DET
ajfa-14839	240	19	firms	firm	NOUN
ajfa-14839	240	20	get	get	AUX
ajfa-14839	240	21	caught	catch	VERB
ajfa-14839	240	22	for	for	ADP
ajfa-14839	240	23	bleeding	bleed	VERB
ajfa-14839	240	24	all	all	DET
ajfa-14839	240	25	the	the	DET
ajfa-14839	240	26	cash	cash	NOUN
ajfa-14839	240	27	in	in	ADP
ajfa-14839	240	28	booking	book	VERB
ajfa-14839	240	29	higher	high	ADJ
ajfa-14839	240	30	sales	sale	NOUN
ajfa-14839	240	31	at	at	ADP
ajfa-14839	240	32	the	the	DET
ajfa-14839	240	33	top	top	NOUN
ajfa-14839	240	34	of	of	ADP
ajfa-14839	240	35	the	the	DET
ajfa-14839	240	36	pre	pre	ADJ
ajfa-14839	240	37	-	-	ADJ
ajfa-14839	240	38	crisis	crisis	ADJ
ajfa-14839	240	39	boom	boom	NOUN
ajfa-14839	240	40	.	.	PUNCT
ajfa-14839	241	1	discretionary	discretionary	ADJ
ajfa-14839	241	2	accruals	accrual	NOUN
ajfa-14839	241	3	rise	rise	VERB
ajfa-14839	241	4	by	by	ADP
ajfa-14839	241	5	29	29	NUM
ajfa-14839	241	6	%	%	NOUN
ajfa-14839	241	7	of	of	ADP
ajfa-14839	241	8	assets	asset	NOUN
ajfa-14839	241	9	in	in	ADP
ajfa-14839	241	10	the	the	DET
ajfa-14839	241	11	year	year	NOUN
ajfa-14839	241	12	following	follow	VERB
ajfa-14839	241	13	as	as	SCONJ
ajfa-14839	241	14	firms	firm	NOUN
ajfa-14839	241	15	show	show	VERB
ajfa-14839	241	16	opportunistic	opportunistic	ADJ
ajfa-14839	241	17	accruals	accrual	NOUN
ajfa-14839	241	18	to	to	PART
ajfa-14839	241	19	claw	claw	VERB
ajfa-14839	241	20	earnings	earning	NOUN
ajfa-14839	241	21	at	at	ADP
ajfa-14839	241	22	level	level	NOUN
ajfa-14839	241	23	using	use	VERB
ajfa-14839	241	24	accruals	accrual	NOUN
ajfa-14839	241	25	-	-	PUNCT
ajfa-14839	241	26	based	base	VERB
ajfa-14839	241	27	earnings	earning	NOUN
ajfa-14839	241	28	management	management	NOUN
ajfa-14839	241	29	apart	apart	ADV
ajfa-14839	241	30	from	from	ADP
ajfa-14839	241	31	any	any	DET
ajfa-14839	241	32	real	real	ADJ
ajfa-14839	241	33	activity	activity	NOUN
ajfa-14839	241	34	-	-	PUNCT
ajfa-14839	241	35	based	base	VERB
ajfa-14839	241	36	earnings	earning	NOUN
ajfa-14839	241	37	management	management	NOUN
ajfa-14839	241	38	not	not	PART
ajfa-14839	241	39	measured	measure	VERB
ajfa-14839	241	40	here	here	ADV
ajfa-14839	241	41	.	.	PUNCT
ajfa-14839	242	1	paired	pair	VERB
ajfa-14839	242	2	t	t	PROPN
ajfa-14839	242	3	-	-	PUNCT
ajfa-14839	242	4	test	test	NOUN
ajfa-14839	242	5	statistic	statistic	NOUN
ajfa-14839	242	6	is	be	AUX
ajfa-14839	242	7	9.15	9.15	NUM
ajfa-14839	242	8	.	.	PUNCT
ajfa-14839	243	1	additional	additional	ADJ
ajfa-14839	243	2	confirmation	confirmation	NOUN
ajfa-14839	243	3	of	of	ADP
ajfa-14839	243	4	negative	negative	ADJ
ajfa-14839	243	5	correlation	correlation	NOUN
ajfa-14839	243	6	between	between	ADP
ajfa-14839	243	7	non	non	ADJ
ajfa-14839	243	8	-	-	ADJ
ajfa-14839	243	9	discretionary	discretionary	ADJ
ajfa-14839	243	10	and	and	CCONJ
ajfa-14839	243	11	discretionary	discretionary	ADJ
ajfa-14839	243	12	accruals	accrual	NOUN
ajfa-14839	243	13	at	at	ADP
ajfa-14839	243	14	-10	-10	NUM
ajfa-14839	243	15	%	%	NOUN
ajfa-14839	243	16	shows	show	VERB
ajfa-14839	243	17	a	a	DET
ajfa-14839	243	18	presence	presence	NOUN
ajfa-14839	243	19	of	of	ADP
ajfa-14839	243	20	performance	performance	NOUN
ajfa-14839	243	21	measurement	measurement	NOUN
ajfa-14839	243	22	accruals	accrual	NOUN
ajfa-14839	243	23	.	.	PUNCT
ajfa-14839	244	1	however	however	ADV
ajfa-14839	244	2	,	,	PUNCT
ajfa-14839	244	3	negative	negative	ADJ
ajfa-14839	244	4	asian	asian	ADJ
ajfa-14839	244	5	journal	journal	NOUN
ajfa-14839	244	6	of	of	ADP
ajfa-14839	244	7	finance	finance	PROPN
ajfa-14839	244	8	&	&	CCONJ
ajfa-14839	244	9	accounting	accounting	PROPN
ajfa-14839	244	10	issn	issn	PROPN
ajfa-14839	244	11	1946	1946	NUM
ajfa-14839	244	12	-	-	PUNCT
ajfa-14839	244	13	052x	052x	PROPN
ajfa-14839	244	14	2019	2019	NUM
ajfa-14839	244	15	,	,	PUNCT
ajfa-14839	244	16	vol	vol	NOUN
ajfa-14839	244	17	.	.	PROPN
ajfa-14839	244	18	11	11	NUM
ajfa-14839	244	19	,	,	PUNCT
ajfa-14839	244	20	no	no	INTJ
ajfa-14839	244	21	.	.	NOUN
ajfa-14839	244	22	1	1	NUM
ajfa-14839	244	23	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	244	24	234	234	NUM
ajfa-14839	244	25	accruals	accrual	NOUN
ajfa-14839	244	26	between	between	ADP
ajfa-14839	244	27	pre	pre	ADJ
ajfa-14839	244	28	and	and	CCONJ
ajfa-14839	244	29	post	post	VERB
ajfa-14839	244	30	crisis	crisis	NOUN
ajfa-14839	244	31	data	datum	NOUN
ajfa-14839	244	32	with	with	ADP
ajfa-14839	244	33	increase	increase	NOUN
ajfa-14839	244	34	in	in	ADP
ajfa-14839	244	35	post	post	NOUN
ajfa-14839	244	36	crisis	crisis	NOUN
ajfa-14839	244	37	accruals	accrual	NOUN
ajfa-14839	244	38	show	show	VERB
ajfa-14839	244	39	preponderance	preponderance	NOUN
ajfa-14839	244	40	of	of	ADP
ajfa-14839	244	41	opportunistic	opportunistic	ADJ
ajfa-14839	244	42	accruals	accrual	NOUN
ajfa-14839	244	43	management	management	NOUN
ajfa-14839	244	44	in	in	ADP
ajfa-14839	244	45	the	the	DET
ajfa-14839	244	46	post	post	NOUN
ajfa-14839	244	47	crisis	crisis	NOUN
ajfa-14839	244	48	year	year	NOUN
ajfa-14839	244	49	.	.	PUNCT
ajfa-14839	245	1	thus	thus	ADV
ajfa-14839	245	2	,	,	PUNCT
ajfa-14839	245	3	we	we	PRON
ajfa-14839	245	4	show	show	VERB
ajfa-14839	245	5	that	that	SCONJ
ajfa-14839	245	6	crisis	crisis	NOUN
ajfa-14839	245	7	expose	expose	VERB
ajfa-14839	245	8	the	the	DET
ajfa-14839	245	9	presence	presence	NOUN
ajfa-14839	245	10	of	of	ADP
ajfa-14839	245	11	performance	performance	NOUN
ajfa-14839	245	12	measurement	measurement	NOUN
ajfa-14839	245	13	in	in	ADP
ajfa-14839	245	14	indian	indian	ADJ
ajfa-14839	245	15	firms	firm	NOUN
ajfa-14839	245	16	’	'	PUNCT
ajfa-14839	245	17	,	,	PUNCT
ajfa-14839	245	18	yet	yet	CCONJ
ajfa-14839	245	19	there	there	PRON
ajfa-14839	245	20	is	be	VERB
ajfa-14839	245	21	evidence	evidence	NOUN
ajfa-14839	245	22	of	of	ADP
ajfa-14839	245	23	continuing	continue	VERB
ajfa-14839	245	24	opportunistic	opportunistic	ADJ
ajfa-14839	245	25	accruals	accrual	NOUN
ajfa-14839	245	26	management	management	NOUN
ajfa-14839	245	27	.	.	PUNCT
ajfa-14839	246	1	the	the	DET
ajfa-14839	246	2	effects	effect	NOUN
ajfa-14839	246	3	of	of	ADP
ajfa-14839	246	4	growth	growth	NOUN
ajfa-14839	246	5	are	be	AUX
ajfa-14839	246	6	unable	unable	ADJ
ajfa-14839	246	7	to	to	PART
ajfa-14839	246	8	mask	mask	VERB
ajfa-14839	246	9	the	the	DET
ajfa-14839	246	10	firms	firm	NOUN
ajfa-14839	246	11	’	’	PART
ajfa-14839	246	12	choice	choice	NOUN
ajfa-14839	246	13	of	of	ADP
ajfa-14839	246	14	earnings	earning	NOUN
ajfa-14839	246	15	management	management	NOUN
ajfa-14839	246	16	.	.	PUNCT
ajfa-14839	247	1	as	as	SCONJ
ajfa-14839	247	2	we	we	PRON
ajfa-14839	247	3	see	see	VERB
ajfa-14839	247	4	below	below	ADV
ajfa-14839	247	5	,	,	PUNCT
ajfa-14839	247	6	banking	banking	NOUN
ajfa-14839	247	7	firms	firm	NOUN
ajfa-14839	247	8	however	however	ADV
ajfa-14839	247	9	respond	respond	VERB
ajfa-14839	247	10	more	more	ADV
ajfa-14839	247	11	proactively	proactively	ADV
ajfa-14839	247	12	,	,	PUNCT
ajfa-14839	247	13	and	and	CCONJ
ajfa-14839	247	14	accruals	accrual	NOUN
ajfa-14839	247	15	reduce	reduce	VERB
ajfa-14839	247	16	in	in	ADP
ajfa-14839	247	17	the	the	DET
ajfa-14839	247	18	post	post	NOUN
ajfa-14839	247	19	crisis	crisis	NOUN
ajfa-14839	247	20	years	year	NOUN
ajfa-14839	247	21	.	.	PUNCT
ajfa-14839	248	1	table	table	NOUN
ajfa-14839	248	2	1	1	NUM
ajfa-14839	248	3	.	.	PUNCT
ajfa-14839	248	4	descriptive	descriptive	ADJ
ajfa-14839	248	5	statistics	statistic	NOUN
ajfa-14839	248	6	for	for	ADP
ajfa-14839	248	7	the	the	DET
ajfa-14839	248	8	accrual	accrual	ADJ
ajfa-14839	248	9	data	datum	NOUN
ajfa-14839	248	10	for	for	ADP
ajfa-14839	248	11	the	the	DET
ajfa-14839	248	12	cnx	cnx	PROPN
ajfa-14839	248	13	nifty	nifty	ADJ
ajfa-14839	248	14	100	100	NUM
ajfa-14839	248	15	from	from	ADP
ajfa-14839	248	16	fy2002fy2015	fy2002fy2015	PROPN
ajfa-14839	248	17	.	.	PUNCT
ajfa-14839	249	1	all	all	DET
ajfa-14839	249	2	data	datum	NOUN
ajfa-14839	249	3	is	be	AUX
ajfa-14839	249	4	presented	present	VERB
ajfa-14839	249	5	as	as	ADP
ajfa-14839	249	6	the	the	DET
ajfa-14839	249	7	ratio	ratio	NOUN
ajfa-14839	249	8	of	of	ADP
ajfa-14839	249	9	previous	previous	ADJ
ajfa-14839	249	10	year	year	NOUN
ajfa-14839	249	11	's	's	PART
ajfa-14839	249	12	assets	asset	NOUN
ajfa-14839	249	13	to	to	PART
ajfa-14839	249	14	normalise	normalise	VERB
ajfa-14839	249	15	the	the	DET
ajfa-14839	249	16	data	datum	NOUN
ajfa-14839	249	17	.	.	PUNCT
ajfa-14839	250	1	only	only	ADV
ajfa-14839	250	2	non	non	ADJ
ajfa-14839	250	3	-	-	ADJ
ajfa-14839	250	4	financial	financial	ADJ
ajfa-14839	250	5	firms	firm	NOUN
ajfa-14839	250	6	are	be	AUX
ajfa-14839	250	7	included	include	VERB
ajfa-14839	250	8	in	in	ADP
ajfa-14839	250	9	this	this	DET
ajfa-14839	250	10	part	part	NOUN
ajfa-14839	250	11	in	in	ADP
ajfa-14839	250	12	table	table	NOUN
ajfa-14839	250	13	2	2	NUM
ajfa-14839	250	14	we	we	PRON
ajfa-14839	250	15	try	try	VERB
ajfa-14839	250	16	and	and	CCONJ
ajfa-14839	250	17	see	see	VERB
ajfa-14839	250	18	if	if	SCONJ
ajfa-14839	250	19	there	there	PRON
ajfa-14839	250	20	is	be	VERB
ajfa-14839	250	21	an	an	DET
ajfa-14839	250	22	industry	industry	NOUN
ajfa-14839	250	23	wise	wise	ADJ
ajfa-14839	250	24	difference	difference	NOUN
ajfa-14839	250	25	visible	visible	ADJ
ajfa-14839	250	26	in	in	ADP
ajfa-14839	250	27	the	the	DET
ajfa-14839	250	28	computed	compute	VERB
ajfa-14839	250	29	discretionary	discretionary	ADJ
ajfa-14839	250	30	accruals	accrual	NOUN
ajfa-14839	250	31	and	and	CCONJ
ajfa-14839	250	32	further	further	ADJ
ajfa-14839	250	33	research	research	NOUN
ajfa-14839	250	34	is	be	AUX
ajfa-14839	250	35	merited	merit	VERB
ajfa-14839	250	36	.	.	PUNCT
ajfa-14839	251	1	accounting	accounting	NOUN
ajfa-14839	251	2	guidelines	guideline	NOUN
ajfa-14839	251	3	may	may	AUX
ajfa-14839	251	4	have	have	AUX
ajfa-14839	251	5	changed	change	VERB
ajfa-14839	251	6	over	over	ADP
ajfa-14839	251	7	the	the	DET
ajfa-14839	251	8	years	year	NOUN
ajfa-14839	251	9	resulting	result	VERB
ajfa-14839	251	10	in	in	ADP
ajfa-14839	251	11	reduced	reduced	ADJ
ajfa-14839	251	12	overall	overall	ADJ
ajfa-14839	251	13	opportunities	opportunity	NOUN
ajfa-14839	251	14	for	for	ADP
ajfa-14839	251	15	earnings	earning	NOUN
ajfa-14839	251	16	management	management	NOUN
ajfa-14839	251	17	.	.	PUNCT
ajfa-14839	252	1	however	however	ADV
ajfa-14839	252	2	,	,	PUNCT
ajfa-14839	252	3	the	the	DET
ajfa-14839	252	4	corresponding	corresponding	ADJ
ajfa-14839	252	5	likely	likely	ADJ
ajfa-14839	252	6	increase	increase	NOUN
ajfa-14839	252	7	of	of	ADP
ajfa-14839	252	8	intangible	intangible	ADJ
ajfa-14839	252	9	assets	asset	NOUN
ajfa-14839	252	10	during	during	ADP
ajfa-14839	252	11	the	the	DET
ajfa-14839	252	12	period	period	NOUN
ajfa-14839	252	13	would	would	AUX
ajfa-14839	252	14	correspond	correspond	VERB
ajfa-14839	252	15	to	to	ADP
ajfa-14839	252	16	some	some	DET
ajfa-14839	252	17	increasing	increase	VERB
ajfa-14839	252	18	opportunity	opportunity	NOUN
ajfa-14839	252	19	for	for	ADP
ajfa-14839	252	20	earnings	earning	NOUN
ajfa-14839	252	21	management	management	NOUN
ajfa-14839	252	22	.	.	PUNCT
ajfa-14839	253	1	the	the	DET
ajfa-14839	253	2	dominant	dominant	ADJ
ajfa-14839	253	3	effect	effect	NOUN
ajfa-14839	253	4	of	of	ADP
ajfa-14839	253	5	the	the	DET
ajfa-14839	253	6	latter	latter	ADJ
ajfa-14839	253	7	is	be	AUX
ajfa-14839	253	8	visible	visible	ADJ
ajfa-14839	253	9	in	in	ADP
ajfa-14839	253	10	table	table	NOUN
ajfa-14839	253	11	2	2	NUM
ajfa-14839	253	12	where	where	SCONJ
ajfa-14839	253	13	increased	increase	VERB
ajfa-14839	253	14	r&d	r&d	NOUN
ajfa-14839	253	15	expenditure	expenditure	NOUN
ajfa-14839	253	16	for	for	ADP
ajfa-14839	253	17	industrials	industrial	NOUN
ajfa-14839	253	18	and	and	CCONJ
ajfa-14839	253	19	healthcare	healthcare	NOUN
ajfa-14839	253	20	that	that	PRON
ajfa-14839	253	21	can	can	AUX
ajfa-14839	253	22	be	be	AUX
ajfa-14839	253	23	inferred	infer	VERB
ajfa-14839	253	24	from	from	ADP
ajfa-14839	253	25	the	the	DET
ajfa-14839	253	26	objects	object	NOUN
ajfa-14839	253	27	of	of	ADP
ajfa-14839	253	28	these	these	DET
ajfa-14839	253	29	industries	industry	NOUN
ajfa-14839	253	30	shows	show	VERB
ajfa-14839	253	31	up	up	ADP
ajfa-14839	253	32	in	in	ADP
ajfa-14839	253	33	significantly	significantly	ADV
ajfa-14839	253	34	high	high	ADJ
ajfa-14839	253	35	positive	positive	ADJ
ajfa-14839	253	36	discretionary	discretionary	ADJ
ajfa-14839	253	37	accruals	accrual	NOUN
ajfa-14839	253	38	for	for	ADP
ajfa-14839	253	39	similar	similar	ADJ
ajfa-14839	253	40	ppe	ppe	NOUN
ajfa-14839	253	41	levels	level	NOUN
ajfa-14839	253	42	.	.	PUNCT
ajfa-14839	254	1	information	information	NOUN
ajfa-14839	254	2	technology	technology	NOUN
ajfa-14839	254	3	firms	firm	NOUN
ajfa-14839	254	4	,	,	PUNCT
ajfa-14839	254	5	consumer	consumer	NOUN
ajfa-14839	254	6	discretionary	discretionary	ADJ
ajfa-14839	254	7	firms	firm	NOUN
ajfa-14839	254	8	,	,	PUNCT
ajfa-14839	254	9	consumer	consumer	NOUN
ajfa-14839	254	10	staples	staple	NOUN
ajfa-14839	254	11	firms	firm	NOUN
ajfa-14839	254	12	and	and	CCONJ
ajfa-14839	254	13	energy	energy	NOUN
ajfa-14839	254	14	firms	firm	NOUN
ajfa-14839	254	15	show	show	VERB
ajfa-14839	254	16	consistently	consistently	ADV
ajfa-14839	254	17	minimal	minimal	ADJ
ajfa-14839	254	18	discretionary	discretionary	ADJ
ajfa-14839	254	19	accruals	accrual	NOUN
ajfa-14839	254	20	from	from	ADP
ajfa-14839	254	21	the	the	DET
ajfa-14839	254	22	focus	focus	NOUN
ajfa-14839	254	23	on	on	ADP
ajfa-14839	254	24	operational	operational	ADJ
ajfa-14839	254	25	efficiencies	efficiency	NOUN
ajfa-14839	254	26	in	in	ADP
ajfa-14839	254	27	the	the	DET
ajfa-14839	254	28	business	business	NOUN
ajfa-14839	254	29	.	.	PUNCT
ajfa-14839	255	1	nondiscretionary	nondiscretionary	ADJ
ajfa-14839	255	2	accruals	accrual	NOUN
ajfa-14839	255	3	are	be	AUX
ajfa-14839	255	4	more	more	ADV
ajfa-14839	255	5	or	or	CCONJ
ajfa-14839	255	6	less	less	ADV
ajfa-14839	255	7	consistent	consistent	ADJ
ajfa-14839	255	8	around	around	ADP
ajfa-14839	255	9	industry	industry	NOUN
ajfa-14839	255	10	groups	group	NOUN
ajfa-14839	255	11	at	at	ADP
ajfa-14839	255	12	0.037	0.037	NUM
ajfa-14839	255	13	0.042	0.042	NUM
ajfa-14839	255	14	other	other	ADJ
ajfa-14839	255	15	than	than	ADP
ajfa-14839	255	16	the	the	DET
ajfa-14839	255	17	higher	high	ADJ
ajfa-14839	255	18	nde	nde	NOUN
ajfa-14839	255	19	in	in	ADP
ajfa-14839	255	20	the	the	DET
ajfa-14839	255	21	nine	nine	NUM
ajfa-14839	255	22	telecom	telecom	NOUN
ajfa-14839	255	23	and	and	CCONJ
ajfa-14839	255	24	utility	utility	NOUN
ajfa-14839	255	25	firms	firm	NOUN
ajfa-14839	255	26	.	.	PUNCT
ajfa-14839	256	1	industry	industry	NOUN
ajfa-14839	256	2	level	level	NOUN
ajfa-14839	256	3	analysis	analysis	NOUN
ajfa-14839	256	4	is	be	AUX
ajfa-14839	256	5	left	leave	VERB
ajfa-14839	256	6	for	for	ADP
ajfa-14839	256	7	follow	follow	NOUN
ajfa-14839	256	8	on	on	ADP
ajfa-14839	256	9	research	research	NOUN
ajfa-14839	256	10	with	with	ADP
ajfa-14839	256	11	a	a	DET
ajfa-14839	256	12	larger	large	ADJ
ajfa-14839	256	13	data	datum	NOUN
ajfa-14839	256	14	set	set	VERB
ajfa-14839	256	15	.	.	PUNCT
ajfa-14839	257	1	asian	asian	ADJ
ajfa-14839	257	2	journal	journal	PROPN
ajfa-14839	257	3	of	of	ADP
ajfa-14839	257	4	finance	finance	PROPN
ajfa-14839	257	5	&	&	CCONJ
ajfa-14839	257	6	accounting	accounting	PROPN
ajfa-14839	257	7	issn	issn	PROPN
ajfa-14839	257	8	1946	1946	NUM
ajfa-14839	257	9	-	-	PUNCT
ajfa-14839	257	10	052x	052x	PROPN
ajfa-14839	257	11	2019	2019	NUM
ajfa-14839	257	12	,	,	PUNCT
ajfa-14839	257	13	vol	vol	NOUN
ajfa-14839	257	14	.	.	PROPN
ajfa-14839	257	15	11	11	NUM
ajfa-14839	257	16	,	,	PUNCT
ajfa-14839	257	17	no	no	INTJ
ajfa-14839	257	18	.	.	NOUN
ajfa-14839	257	19	1	1	NUM
ajfa-14839	257	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	257	21	235	235	NUM
ajfa-14839	257	22	table	table	NOUN
ajfa-14839	257	23	2	2	NUM
ajfa-14839	257	24	.	.	PUNCT
ajfa-14839	257	25	accrual	accrual	ADJ
ajfa-14839	257	26	data	datum	NOUN
ajfa-14839	257	27	for	for	ADP
ajfa-14839	257	28	the	the	DET
ajfa-14839	257	29	cnx	cnx	PROPN
ajfa-14839	257	30	nifty	nifty	ADJ
ajfa-14839	257	31	100	100	NUM
ajfa-14839	257	32	from	from	ADP
ajfa-14839	257	33	fy2002	fy2002	PROPN
ajfa-14839	257	34	-	-	PUNCT
ajfa-14839	257	35	fy2015	fy2015	PROPN
ajfa-14839	257	36	sorted	sort	VERB
ajfa-14839	257	37	by	by	ADP
ajfa-14839	257	38	industry	industry	NOUN
ajfa-14839	257	39	groups	group	NOUN
ajfa-14839	257	40	.	.	PUNCT
ajfa-14839	258	1	all	all	DET
ajfa-14839	258	2	data	datum	NOUN
ajfa-14839	258	3	is	be	AUX
ajfa-14839	258	4	presented	present	VERB
ajfa-14839	258	5	as	as	ADP
ajfa-14839	258	6	the	the	DET
ajfa-14839	258	7	ratio	ratio	NOUN
ajfa-14839	258	8	of	of	ADP
ajfa-14839	258	9	previous	previous	ADJ
ajfa-14839	258	10	year	year	NOUN
ajfa-14839	258	11	's	's	PART
ajfa-14839	258	12	assets	asset	NOUN
ajfa-14839	258	13	to	to	PART
ajfa-14839	258	14	normalise	normalise	VERB
ajfa-14839	258	15	the	the	DET
ajfa-14839	258	16	data	datum	NOUN
ajfa-14839	258	17	.	.	PUNCT
ajfa-14839	259	1	only	only	ADV
ajfa-14839	259	2	non	non	ADJ
ajfa-14839	259	3	-	-	ADJ
ajfa-14839	259	4	financial	financial	ADJ
ajfa-14839	259	5	firms	firm	NOUN
ajfa-14839	259	6	are	be	AUX
ajfa-14839	259	7	included	include	VERB
ajfa-14839	259	8	in	in	ADP
ajfa-14839	259	9	this	this	DET
ajfa-14839	259	10	part	part	NOUN
ajfa-14839	259	11	.	.	PUNCT
ajfa-14839	260	1	5.3	5.3	NUM
ajfa-14839	260	2	results	result	NOUN
ajfa-14839	260	3	from	from	ADP
ajfa-14839	260	4	the	the	DET
ajfa-14839	260	5	financial	financial	ADJ
ajfa-14839	260	6	sample	sample	NOUN
ajfa-14839	260	7	the	the	DET
ajfa-14839	260	8	sample	sample	NOUN
ajfa-14839	260	9	of	of	ADP
ajfa-14839	260	10	financial	financial	ADJ
ajfa-14839	260	11	firms	firm	NOUN
ajfa-14839	260	12	yields	yield	VERB
ajfa-14839	260	13	significant	significant	ADJ
ajfa-14839	260	14	relationships	relationship	NOUN
ajfa-14839	260	15	in	in	ADP
ajfa-14839	260	16	ols	ol	NOUN
ajfa-14839	260	17	regressions	regression	NOUN
ajfa-14839	260	18	with	with	ADP
ajfa-14839	260	19	each	each	DET
ajfa-14839	260	20	independent	independent	ADJ
ajfa-14839	260	21	variable	variable	NOUN
ajfa-14839	260	22	at	at	ADP
ajfa-14839	260	23	the	the	DET
ajfa-14839	260	24	95	95	NUM
ajfa-14839	260	25	%	%	NOUN
ajfa-14839	260	26	level	level	NOUN
ajfa-14839	260	27	.	.	PUNCT
ajfa-14839	261	1	the	the	DET
ajfa-14839	261	2	results	result	NOUN
ajfa-14839	261	3	are	be	AUX
ajfa-14839	261	4	presented	present	VERB
ajfa-14839	261	5	in	in	ADP
ajfa-14839	261	6	table	table	NOUN
ajfa-14839	261	7	3	3	NUM
ajfa-14839	261	8	.	.	PUNCT
ajfa-14839	262	1	the	the	DET
ajfa-14839	262	2	llp	llp	PROPN
ajfa-14839	262	3	increase	increase	NOUN
ajfa-14839	262	4	with	with	ADP
ajfa-14839	262	5	ebit	ebit	NOUN
ajfa-14839	262	6	by	by	ADP
ajfa-14839	262	7	a	a	DET
ajfa-14839	262	8	coefficient	coefficient	NOUN
ajfa-14839	262	9	of	of	ADP
ajfa-14839	262	10	8.1	8.1	NUM
ajfa-14839	262	11	%	%	NOUN
ajfa-14839	262	12	and	and	CCONJ
ajfa-14839	262	13	decrease	decrease	NOUN
ajfa-14839	262	14	with	with	ADP
ajfa-14839	262	15	reported	report	VERB
ajfa-14839	262	16	trading	trading	NOUN
ajfa-14839	262	17	gains	gain	NOUN
ajfa-14839	262	18	by	by	ADP
ajfa-14839	262	19	0.11	0.11	NUM
ajfa-14839	262	20	%	%	NOUN
ajfa-14839	262	21	,	,	PUNCT
ajfa-14839	262	22	both	both	CCONJ
ajfa-14839	262	23	significant	significant	ADJ
ajfa-14839	262	24	at	at	ADP
ajfa-14839	262	25	>	>	X
ajfa-14839	262	26	99.99	99.99	NUM
ajfa-14839	262	27	%	%	NOUN
ajfa-14839	262	28	level	level	NOUN
ajfa-14839	262	29	.	.	PUNCT
ajfa-14839	263	1	in	in	ADP
ajfa-14839	263	2	the	the	DET
ajfa-14839	263	3	combined	combine	VERB
ajfa-14839	263	4	regression	regression	NOUN
ajfa-14839	263	5	using	use	VERB
ajfa-14839	263	6	partt	partt	NOUN
ajfa-14839	263	7	in	in	ADP
ajfa-14839	263	8	the	the	DET
ajfa-14839	263	9	regression	regression	NOUN
ajfa-14839	263	10	as	as	ADP
ajfa-14839	263	11	dummy	dummy	ADJ
ajfa-14839	263	12	with	with	ADP
ajfa-14839	263	13	trading	trading	NOUN
ajfa-14839	263	14	gains	gain	NOUN
ajfa-14839	263	15	and	and	CCONJ
ajfa-14839	263	16	ebit	ebit	NOUN
ajfa-14839	263	17	,	,	PUNCT
ajfa-14839	263	18	the	the	DET
ajfa-14839	263	19	constant	constant	ADJ
ajfa-14839	263	20	term	term	NOUN
ajfa-14839	263	21	remains	remain	VERB
ajfa-14839	263	22	significant	significant	ADJ
ajfa-14839	263	23	as	as	SCONJ
ajfa-14839	263	24	expected	expect	VERB
ajfa-14839	263	25	.	.	PUNCT
ajfa-14839	264	1	the	the	DET
ajfa-14839	264	2	ebit	ebit	NOUN
ajfa-14839	264	3	term	term	NOUN
ajfa-14839	264	4	is	be	AUX
ajfa-14839	264	5	significant	significant	ADJ
ajfa-14839	264	6	(	(	PUNCT
ajfa-14839	264	7	t=2.92	t=2.92	NUM
ajfa-14839	264	8	)	)	PUNCT
ajfa-14839	264	9	but	but	CCONJ
ajfa-14839	264	10	the	the	DET
ajfa-14839	264	11	trading	trading	NOUN
ajfa-14839	264	12	gains	gain	VERB
ajfa-14839	264	13	terms	term	NOUN
ajfa-14839	264	14	with	with	ADP
ajfa-14839	264	15	the	the	DET
ajfa-14839	264	16	negative	negative	ADJ
ajfa-14839	264	17	coefficient	coefficient	NOUN
ajfa-14839	264	18	is	be	AUX
ajfa-14839	264	19	not	not	PART
ajfa-14839	264	20	significant	significant	ADJ
ajfa-14839	264	21	(	(	PUNCT
ajfa-14839	264	22	t-=1.15	t-=1.15	NUM
ajfa-14839	264	23	)	)	PUNCT
ajfa-14839	264	24	.	.	PUNCT
ajfa-14839	265	1	the	the	DET
ajfa-14839	265	2	dummy	dummy	ADJ
ajfa-14839	265	3	variable	variable	NOUN
ajfa-14839	265	4	for	for	ADP
ajfa-14839	265	5	crisis	crisis	NOUN
ajfa-14839	265	6	is	be	AUX
ajfa-14839	265	7	not	not	PART
ajfa-14839	265	8	found	find	VERB
ajfa-14839	265	9	to	to	PART
ajfa-14839	265	10	be	be	AUX
ajfa-14839	265	11	significant	significant	ADJ
ajfa-14839	265	12	.	.	PUNCT
ajfa-14839	266	1	we	we	PRON
ajfa-14839	266	2	do	do	AUX
ajfa-14839	266	3	not	not	PART
ajfa-14839	266	4	attach	attach	VERB
ajfa-14839	266	5	significance	significance	NOUN
ajfa-14839	266	6	to	to	ADP
ajfa-14839	266	7	the	the	DET
ajfa-14839	266	8	combined	combine	VERB
ajfa-14839	266	9	regression	regression	NOUN
ajfa-14839	266	10	because	because	SCONJ
ajfa-14839	266	11	of	of	ADP
ajfa-14839	266	12	paucity	paucity	NOUN
ajfa-14839	266	13	of	of	ADP
ajfa-14839	266	14	data	datum	NOUN
ajfa-14839	266	15	.	.	PUNCT
ajfa-14839	267	1	however	however	ADV
ajfa-14839	267	2	,	,	PUNCT
ajfa-14839	267	3	for	for	ADP
ajfa-14839	267	4	the	the	DET
ajfa-14839	267	5	post	post	NOUN
ajfa-14839	267	6	crisis	crisis	NOUN
ajfa-14839	267	7	sample	sample	NOUN
ajfa-14839	267	8	we	we	PRON
ajfa-14839	267	9	are	be	AUX
ajfa-14839	267	10	unable	unable	ADJ
ajfa-14839	267	11	to	to	PART
ajfa-14839	267	12	retrieve	retrieve	VERB
ajfa-14839	267	13	any	any	DET
ajfa-14839	267	14	significant	significant	ADJ
ajfa-14839	267	15	relationships	relationship	NOUN
ajfa-14839	267	16	in	in	ADP
ajfa-14839	267	17	the	the	DET
ajfa-14839	267	18	chosen	choose	VERB
ajfa-14839	267	19	variables	variable	NOUN
ajfa-14839	267	20	.	.	PUNCT
ajfa-14839	268	1	there	there	PRON
ajfa-14839	268	2	is	be	VERB
ajfa-14839	268	3	a	a	DET
ajfa-14839	268	4	decrease	decrease	NOUN
ajfa-14839	268	5	in	in	ADP
ajfa-14839	268	6	the	the	DET
ajfa-14839	268	7	llp	llp	PROPN
ajfa-14839	268	8	in	in	ADP
ajfa-14839	268	9	both	both	DET
ajfa-14839	268	10	crisis	crisis	NOUN
ajfa-14839	268	11	years	year	NOUN
ajfa-14839	268	12	at	at	ADP
ajfa-14839	268	13	a	a	DET
ajfa-14839	268	14	confidence	confidence	NOUN
ajfa-14839	268	15	level	level	NOUN
ajfa-14839	268	16	under	under	ADP
ajfa-14839	268	17	90	90	NUM
ajfa-14839	268	18	%	%	NOUN
ajfa-14839	268	19	.	.	PUNCT
ajfa-14839	269	1	however	however	ADV
ajfa-14839	269	2	,	,	PUNCT
ajfa-14839	269	3	in	in	ADP
ajfa-14839	269	4	the	the	DET
ajfa-14839	269	5	pre	pre	NOUN
ajfa-14839	269	6	-	-	NOUN
ajfa-14839	269	7	crisis	crisis	ADJ
ajfa-14839	269	8	sample	sample	NOUN
ajfa-14839	269	9	again	again	ADV
ajfa-14839	269	10	,	,	PUNCT
ajfa-14839	269	11	we	we	PRON
ajfa-14839	269	12	note	note	VERB
ajfa-14839	269	13	that	that	SCONJ
ajfa-14839	269	14	the	the	DET
ajfa-14839	269	15	accruals	accrual	NOUN
ajfa-14839	269	16	,	,	PUNCT
ajfa-14839	269	17	llpt	llpt	PROPN
ajfa-14839	269	18	are	be	AUX
ajfa-14839	269	19	significantly	significantly	ADV
ajfa-14839	269	20	related	relate	VERB
ajfa-14839	269	21	to	to	ADP
ajfa-14839	269	22	each	each	PRON
ajfa-14839	269	23	of	of	ADP
ajfa-14839	269	24	the	the	DET
ajfa-14839	269	25	chosen	choose	VERB
ajfa-14839	269	26	ivs	ivs	PROPN
ajfa-14839	269	27	,	,	PUNCT
ajfa-14839	269	28	trading	trading	NOUN
ajfa-14839	269	29	gains	gain	NOUN
ajfa-14839	269	30	and	and	CCONJ
ajfa-14839	269	31	the	the	DET
ajfa-14839	269	32	profit	profit	NOUN
ajfa-14839	269	33	.	.	PUNCT
ajfa-14839	270	1	banking	banking	NOUN
ajfa-14839	270	2	firms	firm	NOUN
ajfa-14839	270	3	are	be	AUX
ajfa-14839	270	4	also	also	ADV
ajfa-14839	270	5	better	well	ADJ
ajfa-14839	270	6	practitioners	practitioner	NOUN
ajfa-14839	270	7	of	of	ADP
ajfa-14839	270	8	earnings	earning	NOUN
ajfa-14839	270	9	management	management	NOUN
ajfa-14839	270	10	given	give	VERB
ajfa-14839	270	11	better	well	ADJ
ajfa-14839	270	12	tools	tool	NOUN
ajfa-14839	270	13	of	of	ADP
ajfa-14839	270	14	earnings	earning	NOUN
ajfa-14839	270	15	management	management	NOUN
ajfa-14839	270	16	for	for	ADP
ajfa-14839	270	17	them	they	PRON
ajfa-14839	270	18	.	.	PUNCT
ajfa-14839	271	1	asian	asian	ADJ
ajfa-14839	271	2	journal	journal	PROPN
ajfa-14839	271	3	of	of	ADP
ajfa-14839	271	4	finance	finance	PROPN
ajfa-14839	271	5	&	&	CCONJ
ajfa-14839	271	6	accounting	accounting	PROPN
ajfa-14839	271	7	issn	issn	PROPN
ajfa-14839	271	8	1946	1946	NUM
ajfa-14839	271	9	-	-	PUNCT
ajfa-14839	271	10	052x	052x	PROPN
ajfa-14839	271	11	2019	2019	NUM
ajfa-14839	271	12	,	,	PUNCT
ajfa-14839	271	13	vol	vol	NOUN
ajfa-14839	271	14	.	.	PROPN
ajfa-14839	271	15	11	11	NUM
ajfa-14839	271	16	,	,	PUNCT
ajfa-14839	271	17	no	no	INTJ
ajfa-14839	271	18	.	.	NOUN
ajfa-14839	271	19	1	1	NUM
ajfa-14839	271	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	271	21	236	236	NUM
ajfa-14839	271	22	table	table	NOUN
ajfa-14839	271	23	3	3	NUM
ajfa-14839	271	24	.	.	PUNCT
ajfa-14839	271	25	descriptive	descriptive	ADJ
ajfa-14839	271	26	statistics	statistic	NOUN
ajfa-14839	271	27	for	for	ADP
ajfa-14839	271	28	the	the	DET
ajfa-14839	271	29	banking	banking	NOUN
ajfa-14839	271	30	firms	firm	NOUN
ajfa-14839	271	31	in	in	ADP
ajfa-14839	271	32	cnx	cnx	PROPN
ajfa-14839	271	33	nifty	nifty	ADJ
ajfa-14839	271	34	100	100	NUM
ajfa-14839	271	35	from	from	ADP
ajfa-14839	271	36	fy2005	fy2005	PROPN
ajfa-14839	271	37	-	-	PUNCT
ajfa-14839	271	38	fy2015	fy2015	PROPN
ajfa-14839	271	39	.	.	PUNCT
ajfa-14839	272	1	each	each	PRON
ajfa-14839	272	2	of	of	ADP
ajfa-14839	272	3	the	the	DET
ajfa-14839	272	4	selected	select	VERB
ajfa-14839	272	5	variables	variable	NOUN
ajfa-14839	272	6	are	be	AUX
ajfa-14839	272	7	normalised	normalise	VERB
ajfa-14839	272	8	using	use	VERB
ajfa-14839	272	9	their	their	PRON
ajfa-14839	272	10	effective	effective	ADJ
ajfa-14839	272	11	counterpart	counterpart	NOUN
ajfa-14839	272	12	in	in	ADP
ajfa-14839	272	13	assets	asset	NOUN
ajfa-14839	272	14	.	.	PUNCT
ajfa-14839	273	1	with	with	ADP
ajfa-14839	273	2	12	12	NUM
ajfa-14839	273	3	banking	banking	NOUN
ajfa-14839	273	4	firms	firm	NOUN
ajfa-14839	273	5	there	there	PRON
ajfa-14839	273	6	are	be	VERB
ajfa-14839	273	7	only	only	ADV
ajfa-14839	273	8	40	40	NUM
ajfa-14839	273	9	crisis	crisis	NOUN
ajfa-14839	273	10	observations	observation	NOUN
ajfa-14839	273	11	in	in	ADP
ajfa-14839	273	12	the	the	DET
ajfa-14839	273	13	period	period	NOUN
ajfa-14839	273	14	standard	standard	ADJ
ajfa-14839	273	15	errors	error	NOUN
ajfa-14839	273	16	in	in	ADP
ajfa-14839	273	17	parentheses	parenthesis	NOUN
ajfa-14839	273	18	*	*	PUNCT
ajfa-14839	273	19	*	*	PUNCT
ajfa-14839	273	20	*	*	PUNCT
ajfa-14839	273	21	p<0.01	p<0.01	PROPN
ajfa-14839	273	22	,	,	PUNCT
ajfa-14839	273	23	*	*	PUNCT
ajfa-14839	273	24	*	*	PUNCT
ajfa-14839	273	25	p<0.05	p<0.05	NOUN
ajfa-14839	273	26	,	,	PUNCT
ajfa-14839	273	27	*	*	PUNCT
ajfa-14839	273	28	p<0.1	p<0.1	NUM
ajfa-14839	273	29	qreg	qreg	VERB
ajfa-14839	273	30	:	:	PUNCT
ajfa-14839	273	31	quantile	quantile	ADJ
ajfa-14839	273	32	regression	regression	NOUN
ajfa-14839	273	33	models	model	NOUN
ajfa-14839	273	34	1	1	NUM
ajfa-14839	273	35	-	-	SYM
ajfa-14839	273	36	3	3	NUM
ajfa-14839	273	37	are	be	AUX
ajfa-14839	273	38	linear	linear	NOUN
ajfa-14839	273	39	regressions	regression	NOUN
ajfa-14839	273	40	adj	adj	PROPN
ajfa-14839	273	41	r2	r2	PROPN
ajfa-14839	273	42	is	be	AUX
ajfa-14839	273	43	not	not	PART
ajfa-14839	273	44	reported	report	VERB
ajfa-14839	273	45	in	in	ADP
ajfa-14839	273	46	post	post	NOUN
ajfa-14839	273	47	crisis	crisis	NOUN
ajfa-14839	273	48	models	model	NOUN
ajfa-14839	273	49	/	/	SYM
ajfa-14839	273	50	qreg	qreg	PROPN
ajfa-14839	273	51	llp	llp	PROPN
ajfa-14839	273	52	relations	relation	NOUN
ajfa-14839	273	53	are	be	AUX
ajfa-14839	273	54	significant	significant	ADJ
ajfa-14839	273	55	for	for	ADP
ajfa-14839	273	56	regressions	regression	NOUN
ajfa-14839	273	57	of	of	ADP
ajfa-14839	273	58	pre	pre	ADJ
ajfa-14839	273	59	crisis	crisis	NOUN
ajfa-14839	273	60	paired	pair	VERB
ajfa-14839	273	61	observations(20	observations(20	NOUN
ajfa-14839	273	62	)	)	PUNCT
ajfa-14839	273	63	as	as	ADV
ajfa-14839	273	64	well	well	ADV
ajfa-14839	273	65	,	,	PUNCT
ajfa-14839	273	66	and	and	CCONJ
ajfa-14839	273	67	the	the	DET
ajfa-14839	273	68	t	t	NOUN
ajfa-14839	273	69	-	-	PUNCT
ajfa-14839	273	70	test	test	NOUN
ajfa-14839	273	71	testing	testing	NOUN
ajfa-14839	273	72	for	for	ADP
ajfa-14839	273	73	significant	significant	ADJ
ajfa-14839	273	74	different	different	ADV
ajfa-14839	273	75	between	between	ADP
ajfa-14839	273	76	precrisis	precrisis	NOUN
ajfa-14839	273	77	and	and	CCONJ
ajfa-14839	273	78	post	post	NOUN
ajfa-14839	273	79	crisis	crisis	NOUN
ajfa-14839	273	80	is	be	AUX
ajfa-14839	273	81	not	not	PART
ajfa-14839	273	82	significant	significant	ADJ
ajfa-14839	273	83	with	with	ADP
ajfa-14839	273	84	t=-1.21	t=-1.21	NUM
ajfa-14839	273	85	6	6	NUM
ajfa-14839	273	86	.	.	PUNCT
ajfa-14839	274	1	conclusions	conclusion	NOUN
ajfa-14839	274	2	the	the	DET
ajfa-14839	274	3	paper	paper	NOUN
ajfa-14839	274	4	shows	show	VERB
ajfa-14839	274	5	the	the	DET
ajfa-14839	274	6	strong	strong	ADJ
ajfa-14839	274	7	impact	impact	NOUN
ajfa-14839	274	8	of	of	ADP
ajfa-14839	274	9	earnings	earning	NOUN
ajfa-14839	274	10	management	management	NOUN
ajfa-14839	274	11	in	in	ADP
ajfa-14839	274	12	managing	manage	VERB
ajfa-14839	274	13	crisis	crisis	NOUN
ajfa-14839	274	14	year	year	NOUN
ajfa-14839	274	15	financial	financial	ADJ
ajfa-14839	274	16	reporting	reporting	NOUN
ajfa-14839	274	17	.	.	PUNCT
ajfa-14839	275	1	the	the	DET
ajfa-14839	275	2	ability	ability	NOUN
ajfa-14839	275	3	of	of	ADP
ajfa-14839	275	4	firms	firm	NOUN
ajfa-14839	275	5	to	to	PART
ajfa-14839	275	6	grow	grow	VERB
ajfa-14839	275	7	a	a	DET
ajfa-14839	275	8	base	base	NOUN
ajfa-14839	275	9	of	of	ADP
ajfa-14839	275	10	discretionary	discretionary	ADJ
ajfa-14839	275	11	accruals	accrual	NOUN
ajfa-14839	275	12	in	in	ADP
ajfa-14839	275	13	the	the	DET
ajfa-14839	275	14	growth	growth	NOUN
ajfa-14839	275	15	environment	environment	NOUN
ajfa-14839	275	16	lies	lie	VERB
ajfa-14839	275	17	in	in	ADP
ajfa-14839	275	18	the	the	DET
ajfa-14839	275	19	ability	ability	NOUN
ajfa-14839	275	20	of	of	ADP
ajfa-14839	275	21	firms	firm	NOUN
ajfa-14839	275	22	to	to	PART
ajfa-14839	275	23	disconnect	disconnect	VERB
ajfa-14839	275	24	working	work	VERB
ajfa-14839	275	25	capital	capital	NOUN
ajfa-14839	275	26	investments	investment	NOUN
ajfa-14839	275	27	as	as	SCONJ
ajfa-14839	275	28	represented	represent	VERB
ajfa-14839	275	29	by	by	ADP
ajfa-14839	275	30	the	the	DET
ajfa-14839	275	31	accruals	accrual	NOUN
ajfa-14839	275	32	here	here	ADV
ajfa-14839	275	33	in	in	ADP
ajfa-14839	275	34	from	from	ADP
ajfa-14839	275	35	investments	investment	NOUN
ajfa-14839	275	36	for	for	ADP
ajfa-14839	275	37	sales	sale	NOUN
ajfa-14839	275	38	.	.	PUNCT
ajfa-14839	276	1	this	this	PRON
ajfa-14839	276	2	also	also	ADV
ajfa-14839	276	3	stresses	stress	VERB
ajfa-14839	276	4	firm	firm	ADJ
ajfa-14839	276	5	balance	balance	NOUN
ajfa-14839	276	6	sheets	sheet	NOUN
ajfa-14839	276	7	in	in	ADP
ajfa-14839	276	8	later	later	ADJ
ajfa-14839	276	9	years	year	NOUN
ajfa-14839	276	10	as	as	SCONJ
ajfa-14839	276	11	these	these	DET
ajfa-14839	276	12	discretionary	discretionary	ADJ
ajfa-14839	276	13	accruals	accrual	NOUN
ajfa-14839	276	14	reverse	reverse	VERB
ajfa-14839	276	15	themselves	themselves	PRON
ajfa-14839	276	16	.	.	PUNCT
ajfa-14839	277	1	7	7	X
ajfa-14839	277	2	.	.	X
ajfa-14839	277	3	possible	possible	ADJ
ajfa-14839	277	4	implications	implication	NOUN
ajfa-14839	277	5	indian	indian	ADJ
ajfa-14839	277	6	firms	firm	NOUN
ajfa-14839	277	7	might	might	AUX
ajfa-14839	277	8	benefit	benefit	VERB
ajfa-14839	277	9	from	from	ADP
ajfa-14839	277	10	adopting	adopt	VERB
ajfa-14839	277	11	transparent	transparent	ADJ
ajfa-14839	277	12	corporate	corporate	ADJ
ajfa-14839	277	13	governance	governance	NOUN
ajfa-14839	277	14	measures	measure	NOUN
ajfa-14839	277	15	that	that	PRON
ajfa-14839	277	16	restrict	restrict	VERB
ajfa-14839	277	17	a	a	DET
ajfa-14839	277	18	management	management	NOUN
ajfa-14839	277	19	’s	’s	PART
ajfa-14839	277	20	ability	ability	NOUN
ajfa-14839	277	21	to	to	PART
ajfa-14839	277	22	use	use	VERB
ajfa-14839	277	23	accruals	accrual	NOUN
ajfa-14839	277	24	opportunistically	opportunistically	ADV
ajfa-14839	277	25	and	and	CCONJ
ajfa-14839	277	26	focus	focus	VERB
ajfa-14839	277	27	on	on	ADP
ajfa-14839	277	28	effecting	effect	VERB
ajfa-14839	277	29	investor	investor	NOUN
ajfa-14839	277	30	trust	trust	NOUN
ajfa-14839	277	31	.	.	PUNCT
ajfa-14839	278	1	this	this	PRON
ajfa-14839	278	2	might	might	AUX
ajfa-14839	278	3	reflect	reflect	VERB
ajfa-14839	278	4	in	in	ADP
ajfa-14839	278	5	a	a	DET
ajfa-14839	278	6	more	more	ADV
ajfa-14839	278	7	widespread	widespread	ADJ
ajfa-14839	278	8	adoption	adoption	NOUN
ajfa-14839	278	9	of	of	ADP
ajfa-14839	278	10	downward	downward	ADJ
ajfa-14839	278	11	earnings	earning	NOUN
ajfa-14839	278	12	management	management	NOUN
ajfa-14839	278	13	.	.	PUNCT
ajfa-14839	279	1	asian	asian	ADJ
ajfa-14839	279	2	journal	journal	PROPN
ajfa-14839	279	3	of	of	ADP
ajfa-14839	279	4	finance	finance	PROPN
ajfa-14839	279	5	&	&	CCONJ
ajfa-14839	279	6	accounting	accounting	PROPN
ajfa-14839	279	7	issn	issn	PROPN
ajfa-14839	279	8	1946	1946	NUM
ajfa-14839	279	9	-	-	PUNCT
ajfa-14839	279	10	052x	052x	PROPN
ajfa-14839	279	11	2019	2019	NUM
ajfa-14839	279	12	,	,	PUNCT
ajfa-14839	279	13	vol	vol	NOUN
ajfa-14839	279	14	.	.	PROPN
ajfa-14839	279	15	11	11	NUM
ajfa-14839	279	16	,	,	PUNCT
ajfa-14839	279	17	no	no	INTJ
ajfa-14839	279	18	.	.	NOUN
ajfa-14839	279	19	1	1	NUM
ajfa-14839	279	20	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	279	21	237	237	NUM
ajfa-14839	279	22	as	as	ADP
ajfa-14839	279	23	challenges	challenge	NOUN
ajfa-14839	279	24	from	from	ADP
ajfa-14839	279	25	the	the	DET
ajfa-14839	279	26	global	global	ADJ
ajfa-14839	279	27	financial	financial	ADJ
ajfa-14839	279	28	crisis	crisis	NOUN
ajfa-14839	279	29	translate	translate	NOUN
ajfa-14839	279	30	to	to	ADP
ajfa-14839	279	31	more	more	ADV
ajfa-14839	279	32	channeled	channeled	ADJ
ajfa-14839	279	33	flows	flow	NOUN
ajfa-14839	279	34	of	of	ADP
ajfa-14839	279	35	foreign	foreign	ADJ
ajfa-14839	279	36	direct	direct	ADJ
ajfa-14839	279	37	investment	investment	NOUN
ajfa-14839	279	38	,	,	PUNCT
ajfa-14839	279	39	india	india	PROPN
ajfa-14839	279	40	stands	stand	VERB
ajfa-14839	279	41	to	to	PART
ajfa-14839	279	42	benefit	benefit	VERB
ajfa-14839	279	43	from	from	ADP
ajfa-14839	279	44	harmonized	harmonized	ADJ
ajfa-14839	279	45	financial	financial	ADJ
ajfa-14839	279	46	reporting	reporting	NOUN
ajfa-14839	279	47	and	and	CCONJ
ajfa-14839	279	48	investors	investor	NOUN
ajfa-14839	279	49	would	would	AUX
ajfa-14839	279	50	support	support	VERB
ajfa-14839	279	51	businesses	business	NOUN
ajfa-14839	279	52	that	that	PRON
ajfa-14839	279	53	adopt	adopt	VERB
ajfa-14839	279	54	a	a	DET
ajfa-14839	279	55	proactive	proactive	ADJ
ajfa-14839	279	56	performance	performance	NOUN
ajfa-14839	279	57	based	base	VERB
ajfa-14839	279	58	earnings	earning	NOUN
ajfa-14839	279	59	management	management	NOUN
ajfa-14839	279	60	strategy	strategy	NOUN
ajfa-14839	279	61	investors	investor	NOUN
ajfa-14839	279	62	would	would	AUX
ajfa-14839	279	63	respond	respond	VERB
ajfa-14839	279	64	negatively	negatively	ADV
ajfa-14839	279	65	to	to	ADP
ajfa-14839	279	66	further	further	ADJ
ajfa-14839	279	67	volatility	volatility	NOUN
ajfa-14839	279	68	in	in	ADP
ajfa-14839	279	69	earnings	earning	NOUN
ajfa-14839	279	70	when	when	SCONJ
ajfa-14839	279	71	faced	face	VERB
ajfa-14839	279	72	by	by	ADP
ajfa-14839	279	73	a	a	DET
ajfa-14839	279	74	crisis	crisis	NOUN
ajfa-14839	279	75	and	and	CCONJ
ajfa-14839	279	76	this	this	PRON
ajfa-14839	279	77	may	may	AUX
ajfa-14839	279	78	erode	erode	VERB
ajfa-14839	279	79	investor	investor	NOUN
ajfa-14839	279	80	trust	trust	NOUN
ajfa-14839	279	81	and	and	CCONJ
ajfa-14839	279	82	confidence	confidence	NOUN
ajfa-14839	279	83	.	.	PUNCT
ajfa-14839	280	1	references	reference	NOUN
ajfa-14839	280	2	ahmed	ahmed	PROPN
ajfa-14839	280	3	,	,	PUNCT
ajfa-14839	280	4	s.	s.	PROPN
ajfa-14839	280	5	(	(	PUNCT
ajfa-14839	280	6	2015	2015	NUM
ajfa-14839	280	7	)	)	PUNCT
ajfa-14839	280	8	.	.	PUNCT
ajfa-14839	281	1	determinants	determinant	NOUN
ajfa-14839	281	2	of	of	ADP
ajfa-14839	281	3	the	the	DET
ajfa-14839	281	4	quality	quality	NOUN
ajfa-14839	281	5	of	of	ADP
ajfa-14839	281	6	disclosed	disclose	VERB
ajfa-14839	281	7	earnings	earning	NOUN
ajfa-14839	281	8	and	and	CCONJ
ajfa-14839	281	9	value	value	NOUN
ajfa-14839	281	10	relevance	relevance	NOUN
ajfa-14839	281	11	across	across	ADP
ajfa-14839	281	12	transitional	transitional	ADJ
ajfa-14839	281	13	europe	europe	PROPN
ajfa-14839	281	14	.	.	PUNCT
ajfa-14839	282	1	journal	journal	PROPN
ajfa-14839	282	2	of	of	ADP
ajfa-14839	282	3	accounting	account	VERB
ajfa-14839	282	4	in	in	ADP
ajfa-14839	282	5	emerging	emerge	VERB
ajfa-14839	282	6	economies	economy	NOUN
ajfa-14839	282	7	,	,	PUNCT
ajfa-14839	282	8	5(3	5(3	NUM
ajfa-14839	282	9	)	)	PUNCT
ajfa-14839	282	10	,	,	PUNCT
ajfa-14839	282	11	325	325	NUM
ajfa-14839	282	12	-	-	SYM
ajfa-14839	282	13	349	349	NUM
ajfa-14839	282	14	.	.	PUNCT
ajfa-14839	283	1	https://doi.org/10.1108/jaee-09-2011-0044	https://doi.org/10.1108/jaee-09-2011-0044	PROPN
ajfa-14839	283	2	ahmed	ahmed	PROPN
ajfa-14839	283	3	,	,	PUNCT
ajfa-14839	283	4	a.	a.	PROPN
ajfa-14839	283	5	,	,	PUNCT
ajfa-14839	283	6	takeda	takeda	PROPN
ajfa-14839	283	7	,	,	PUNCT
ajfa-14839	283	8	c.	c.	PROPN
ajfa-14839	283	9	,	,	PUNCT
ajfa-14839	283	10	&	&	CCONJ
ajfa-14839	283	11	thomas	thomas	PROPN
ajfa-14839	283	12	,	,	PUNCT
ajfa-14839	283	13	s.	s.	PROPN
ajfa-14839	283	14	(	(	PUNCT
ajfa-14839	283	15	1999	1999	NUM
ajfa-14839	283	16	)	)	PUNCT
ajfa-14839	283	17	.	.	PUNCT
ajfa-14839	284	1	bank	bank	NOUN
ajfa-14839	284	2	loan	loan	NOUN
ajfa-14839	284	3	loss	loss	NOUN
ajfa-14839	284	4	provisions	provision	NOUN
ajfa-14839	284	5	:	:	PUNCT
ajfa-14839	284	6	a	a	DET
ajfa-14839	284	7	reexamination	reexamination	NOUN
ajfa-14839	284	8	of	of	ADP
ajfa-14839	284	9	capital	capital	NOUN
ajfa-14839	284	10	management	management	NOUN
ajfa-14839	284	11	,	,	PUNCT
ajfa-14839	284	12	earnings	earning	NOUN
ajfa-14839	284	13	management	management	NOUN
ajfa-14839	284	14	and	and	CCONJ
ajfa-14839	284	15	signaling	signal	VERB
ajfa-14839	284	16	effects	effect	NOUN
ajfa-14839	284	17	.	.	PUNCT
ajfa-14839	285	1	journal	journal	NOUN
ajfa-14839	285	2	of	of	ADP
ajfa-14839	285	3	accounting	accounting	NOUN
ajfa-14839	285	4	and	and	CCONJ
ajfa-14839	285	5	economics	economic	NOUN
ajfa-14839	285	6	,	,	PUNCT
ajfa-14839	285	7	28(1	28(1	NOUN
ajfa-14839	285	8	)	)	PUNCT
ajfa-14839	285	9	.	.	PUNCT
ajfa-14839	286	1	https://doi.org/10.1016/s0165-4101(99)00017-8	https://doi.org/10.1016/s0165-4101(99)00017-8	PROPN
ajfa-14839	286	2	attia	attia	PROPN
ajfa-14839	286	3	,	,	PUNCT
ajfa-14839	286	4	m.	m.	NOUN
ajfa-14839	286	5	,	,	PUNCT
ajfa-14839	286	6	lassoued	lassoue	VERB
ajfa-14839	286	7	,	,	PUNCT
ajfa-14839	286	8	n.	n.	NOUN
ajfa-14839	286	9	,	,	PUNCT
ajfa-14839	286	10	&	&	CCONJ
ajfa-14839	286	11	attia	attia	PROPN
ajfa-14839	286	12	,	,	PUNCT
ajfa-14839	286	13	a.	a.	PROPN
ajfa-14839	286	14	(	(	PUNCT
ajfa-14839	286	15	2016	2016	NUM
ajfa-14839	286	16	)	)	PUNCT
ajfa-14839	286	17	.	.	PUNCT
ajfa-14839	287	1	political	political	ADJ
ajfa-14839	287	2	costs	cost	NOUN
ajfa-14839	287	3	and	and	CCONJ
ajfa-14839	287	4	earnings	earning	NOUN
ajfa-14839	287	5	management	management	NOUN
ajfa-14839	287	6	:	:	PUNCT
ajfa-14839	287	7	evidence	evidence	NOUN
ajfa-14839	287	8	from	from	ADP
ajfa-14839	287	9	tunisia	tunisia	PROPN
ajfa-14839	287	10	.	.	PUNCT
ajfa-14839	288	1	journal	journal	PROPN
ajfa-14839	288	2	of	of	ADP
ajfa-14839	288	3	accounting	account	VERB
ajfa-14839	288	4	in	in	ADP
ajfa-14839	288	5	emerging	emerge	VERB
ajfa-14839	288	6	economies	economy	NOUN
ajfa-14839	288	7	,	,	PUNCT
ajfa-14839	288	8	6(4	6(4	NOUN
ajfa-14839	288	9	)	)	PUNCT
ajfa-14839	288	10	,	,	PUNCT
ajfa-14839	288	11	388	388	NUM
ajfa-14839	288	12	-	-	SYM
ajfa-14839	288	13	407	407	NUM
ajfa-14839	288	14	.	.	PUNCT
ajfa-14839	289	1	https://doi.org/10.1108/jaee-05-2013-0022	https://doi.org/10.1108/jaee-05-2013-0022	PROPN
ajfa-14839	289	2	ball	ball	PROPN
ajfa-14839	289	3	,	,	PUNCT
ajfa-14839	289	4	r.	r.	PROPN
ajfa-14839	289	5	,	,	PUNCT
ajfa-14839	289	6	kothari	kothari	PROPN
ajfa-14839	289	7	,	,	PUNCT
ajfa-14839	289	8	s.p	s.p	PROPN
ajfa-14839	289	9	.	.	PROPN
ajfa-14839	289	10	,	,	PUNCT
ajfa-14839	289	11	&	&	CCONJ
ajfa-14839	289	12	nikolaev	nikolaev	ADV
ajfa-14839	289	13	,	,	PUNCT
ajfa-14839	289	14	v.	v.	PROPN
ajfa-14839	289	15	(	(	PUNCT
ajfa-14839	289	16	2013	2013	NUM
ajfa-14839	289	17	)	)	PUNCT
ajfa-14839	289	18	.	.	PUNCT
ajfa-14839	290	1	econometrics	econometric	NOUN
ajfa-14839	290	2	of	of	ADP
ajfa-14839	290	3	the	the	DET
ajfa-14839	290	4	basu	basu	PROPN
ajfa-14839	290	5	asymmetric	asymmetric	PROPN
ajfa-14839	290	6	timeliness	timeliness	NOUN
ajfa-14839	290	7	coefficient	coefficient	NOUN
ajfa-14839	290	8	and	and	CCONJ
ajfa-14839	290	9	accounting	accounting	NOUN
ajfa-14839	290	10	conservatism	conservatism	NOUN
ajfa-14839	290	11	.	.	PUNCT
ajfa-14839	291	1	journal	journal	NOUN
ajfa-14839	291	2	of	of	ADP
ajfa-14839	291	3	accounting	accounting	NOUN
ajfa-14839	291	4	research	research	NOUN
ajfa-14839	291	5	,	,	PUNCT
ajfa-14839	291	6	51(5	51(5	NUM
ajfa-14839	291	7	)	)	PUNCT
ajfa-14839	291	8	,	,	PUNCT
ajfa-14839	291	9	1071	1071	NUM
ajfa-14839	291	10	-	-	SYM
ajfa-14839	291	11	1097	1097	NUM
ajfa-14839	291	12	.	.	PUNCT
ajfa-14839	292	1	https://doi.org/10.1111/1475-679x.12026	https://doi.org/10.1111/1475-679x.12026	PROPN
ajfa-14839	292	2	barth	barth	PROPN
ajfa-14839	292	3	,	,	PUNCT
ajfa-14839	292	4	m.	m.	NOUN
ajfa-14839	292	5	,	,	PUNCT
ajfa-14839	292	6	gomez	gomez	NOUN
ajfa-14839	292	7	-	-	PUNCT
ajfa-14839	292	8	biscarri	biscarri	PROPN
ajfa-14839	292	9	,	,	PUNCT
ajfa-14839	292	10	j.	j.	PROPN
ajfa-14839	292	11	,	,	PUNCT
ajfa-14839	292	12	kasznik	kasznik	PROPN
ajfa-14839	292	13	,	,	PUNCT
ajfa-14839	292	14	r.	r.	PROPN
ajfa-14839	292	15	,	,	PUNCT
ajfa-14839	292	16	&	&	CCONJ
ajfa-14839	292	17	espinoza	espinoza	PROPN
ajfa-14839	292	18	,	,	PUNCT
ajfa-14839	292	19	g.	g.	PROPN
ajfa-14839	292	20	(	(	PUNCT
ajfa-14839	292	21	2014	2014	NUM
ajfa-14839	292	22	)	)	PUNCT
ajfa-14839	292	23	.	.	PUNCT
ajfa-14839	293	1	bank	bank	NOUN
ajfa-14839	293	2	earnings	earning	NOUN
ajfa-14839	293	3	and	and	CCONJ
ajfa-14839	293	4	regulatory	regulatory	ADJ
ajfa-14839	293	5	capital	capital	NOUN
ajfa-14839	293	6	management	management	NOUN
ajfa-14839	293	7	using	use	VERB
ajfa-14839	293	8	available	available	ADJ
ajfa-14839	293	9	for	for	ADP
ajfa-14839	293	10	sale	sale	NOUN
ajfa-14839	293	11	securities	security	NOUN
ajfa-14839	293	12	.	.	PUNCT
ajfa-14839	294	1	review	review	NOUN
ajfa-14839	294	2	of	of	ADP
ajfa-14839	294	3	accounting	accounting	NOUN
ajfa-14839	294	4	studies	study	NOUN
ajfa-14839	294	5	,	,	PUNCT
ajfa-14839	294	6	22(4	22(4	NUM
ajfa-14839	294	7	)	)	PUNCT
ajfa-14839	294	8	,	,	PUNCT
ajfa-14839	294	9	1761	1761	NUM
ajfa-14839	294	10	-	-	SYM
ajfa-14839	294	11	1792	1792	NUM
ajfa-14839	294	12	.	.	PUNCT
ajfa-14839	295	1	https://doi.org/10.1007/s11142-017-9426-y	https://doi.org/10.1007/s11142-017-9426-y	PROPN
ajfa-14839	295	2	barth	barth	PROPN
ajfa-14839	295	3	,	,	PUNCT
ajfa-14839	295	4	m.	m.	NOUN
ajfa-14839	295	5	,	,	PUNCT
ajfa-14839	295	6	landsman	landsman	NOUN
ajfa-14839	295	7	,	,	PUNCT
ajfa-14839	295	8	w.	w.	PROPN
ajfa-14839	295	9	,	,	PUNCT
ajfa-14839	295	10	lang	lang	PROPN
ajfa-14839	295	11	,	,	PUNCT
ajfa-14839	295	12	w.	w.	PROPN
ajfa-14839	295	13	,	,	PUNCT
ajfa-14839	295	14	&	&	CCONJ
ajfa-14839	295	15	williams	williams	PROPN
ajfa-14839	295	16	,	,	PUNCT
ajfa-14839	295	17	c.	c.	PROPN
ajfa-14839	295	18	(	(	PUNCT
ajfa-14839	295	19	2012	2012	NUM
ajfa-14839	295	20	)	)	PUNCT
ajfa-14839	295	21	.	.	PUNCT
ajfa-14839	295	22	are	be	AUX
ajfa-14839	295	23	ifrs	ifrs	NOUN
ajfa-14839	295	24	-	-	PUNCT
ajfa-14839	295	25	based	base	VERB
ajfa-14839	295	26	and	and	CCONJ
ajfa-14839	295	27	us	we	PRON
ajfa-14839	295	28	gaapbased	gaapbase	VERB
ajfa-14839	295	29	accounting	accounting	NOUN
ajfa-14839	295	30	amounts	amount	NOUN
ajfa-14839	295	31	comparable	comparable	ADJ
ajfa-14839	295	32	?	?	PUNCT
ajfa-14839	296	1	journal	journal	NOUN
ajfa-14839	296	2	of	of	ADP
ajfa-14839	296	3	accounting	accounting	NOUN
ajfa-14839	296	4	and	and	CCONJ
ajfa-14839	296	5	economics	economic	NOUN
ajfa-14839	296	6	,	,	PUNCT
ajfa-14839	296	7	54(1	54(1	NUM
ajfa-14839	296	8	)	)	PUNCT
ajfa-14839	296	9	,	,	PUNCT
ajfa-14839	296	10	68	68	NUM
ajfa-14839	296	11	-	-	SYM
ajfa-14839	296	12	93	93	NUM
ajfa-14839	296	13	.	.	PUNCT
ajfa-14839	297	1	https://doi.org/10.1016/j.jacceco.2012.03.001	https://doi.org/10.1016/j.jacceco.2012.03.001	NOUN
ajfa-14839	297	2	bartov	bartov	PROPN
ajfa-14839	297	3	,	,	PUNCT
ajfa-14839	297	4	e.	e.	PROPN
ajfa-14839	297	5	(	(	PUNCT
ajfa-14839	297	6	2003	2003	NUM
ajfa-14839	297	7	)	)	PUNCT
ajfa-14839	297	8	.	.	PUNCT
ajfa-14839	298	1	discussion	discussion	NOUN
ajfa-14839	298	2	of	of	ADP
ajfa-14839	298	3	“	"	PUNCT
ajfa-14839	298	4	investor	investor	NOUN
ajfa-14839	298	5	sophistication	sophistication	NOUN
ajfa-14839	298	6	and	and	CCONJ
ajfa-14839	298	7	the	the	DET
ajfa-14839	298	8	mispricing	mispricing	NOUN
ajfa-14839	298	9	of	of	ADP
ajfa-14839	298	10	accruals	accrual	NOUN
ajfa-14839	298	11	.	.	PUNCT
ajfa-14839	299	1	review	review	NOUN
ajfa-14839	299	2	of	of	ADP
ajfa-14839	299	3	accounting	accounting	NOUN
ajfa-14839	299	4	studies	study	NOUN
ajfa-14839	299	5	,	,	PUNCT
ajfa-14839	299	6	8(2	8(2	NUM
ajfa-14839	299	7	)	)	PUNCT
ajfa-14839	299	8	,	,	PUNCT
ajfa-14839	299	9	277	277	NUM
ajfa-14839	299	10	-	-	SYM
ajfa-14839	299	11	281	281	NUM
ajfa-14839	299	12	.	.	PUNCT
ajfa-14839	300	1	https://doi.org/10.1023/a:1024469513993	https://doi.org/10.1023/a:1024469513993	PROPN
ajfa-14839	300	2	beaver	beaver	PROPN
ajfa-14839	300	3	,	,	PUNCT
ajfa-14839	300	4	w.	w.	PROPN
ajfa-14839	300	5	,	,	PUNCT
ajfa-14839	300	6	correia	correia	PROPN
ajfa-14839	300	7	,	,	PUNCT
ajfa-14839	300	8	m.	m.	NOUN
ajfa-14839	300	9	,	,	PUNCT
ajfa-14839	300	10	&	&	CCONJ
ajfa-14839	300	11	mcnichols	mcnichols	PROPN
ajfa-14839	300	12	,	,	PUNCT
ajfa-14839	300	13	m.	m.	NOUN
ajfa-14839	300	14	(	(	PUNCT
ajfa-14839	300	15	2009	2009	NUM
ajfa-14839	300	16	)	)	PUNCT
ajfa-14839	300	17	.	.	PUNCT
ajfa-14839	301	1	have	have	VERB
ajfa-14839	301	2	changes	change	NOUN
ajfa-14839	301	3	in	in	ADP
ajfa-14839	301	4	financial	financial	ADJ
ajfa-14839	301	5	reporting	reporting	NOUN
ajfa-14839	301	6	attributes	attribute	VERB
ajfa-14839	301	7	impaired	impair	VERB
ajfa-14839	301	8	the	the	DET
ajfa-14839	301	9	ability	ability	NOUN
ajfa-14839	301	10	of	of	ADP
ajfa-14839	301	11	financial	financial	ADJ
ajfa-14839	301	12	ratios	ratio	NOUN
ajfa-14839	301	13	to	to	PART
ajfa-14839	301	14	assess	assess	VERB
ajfa-14839	301	15	distress	distress	NOUN
ajfa-14839	301	16	risk	risk	NOUN
ajfa-14839	301	17	?	?	PUNCT
ajfa-14839	302	1	ssrn	ssrn	NOUN
ajfa-14839	302	2	,	,	PUNCT
ajfa-14839	302	3	https://doi.org/10.2139/ssrn.1341305	https://doi.org/10.2139/ssrn.1341305	PROPN
ajfa-14839	302	4	dayanandan	dayanandan	PROPN
ajfa-14839	302	5	,	,	PUNCT
ajfa-14839	302	6	a.	a.	PROPN
ajfa-14839	302	7	,	,	PUNCT
ajfa-14839	302	8	&	&	CCONJ
ajfa-14839	302	9	sra	sra	PROPN
ajfa-14839	302	10	,	,	PUNCT
ajfa-14839	302	11	j.	j.	PROPN
ajfa-14839	302	12	(	(	PUNCT
ajfa-14839	302	13	2018	2018	NUM
ajfa-14839	302	14	)	)	PUNCT
ajfa-14839	302	15	.	.	PUNCT
ajfa-14839	303	1	accrual	accrual	ADJ
ajfa-14839	303	2	management	management	NOUN
ajfa-14839	303	3	and	and	CCONJ
ajfa-14839	303	4	expected	expect	VERB
ajfa-14839	303	5	stock	stock	NOUN
ajfa-14839	303	6	returns	return	NOUN
ajfa-14839	303	7	in	in	ADP
ajfa-14839	303	8	india	india	PROPN
ajfa-14839	303	9	.	.	PUNCT
ajfa-14839	304	1	journal	journal	PROPN
ajfa-14839	304	2	of	of	ADP
ajfa-14839	304	3	accounting	account	VERB
ajfa-14839	304	4	in	in	ADP
ajfa-14839	304	5	emerging	emerge	VERB
ajfa-14839	304	6	economies	economy	NOUN
ajfa-14839	304	7	,	,	PUNCT
ajfa-14839	304	8	8(4	8(4	NOUN
ajfa-14839	304	9	)	)	PUNCT
ajfa-14839	304	10	,	,	PUNCT
ajfa-14839	304	11	426	426	NUM
ajfa-14839	304	12	-	-	SYM
ajfa-14839	304	13	441	441	NUM
ajfa-14839	304	14	.	.	PUNCT
ajfa-14839	305	1	https://doi.org/10.1108/jaee08-2016-0073	https://doi.org/10.1108/jaee08-2016-0073	NOUN
ajfa-14839	305	2	dechow	dechow	ADV
ajfa-14839	305	3	,	,	PUNCT
ajfa-14839	305	4	p.	p.	PROPN
ajfa-14839	305	5	,	,	PUNCT
ajfa-14839	305	6	hutton	hutton	PROPN
ajfa-14839	305	7	,	,	PUNCT
ajfa-14839	305	8	a.	a.	PROPN
ajfa-14839	305	9	,	,	PUNCT
ajfa-14839	305	10	kim	kim	PROPN
ajfa-14839	305	11	,	,	PUNCT
ajfa-14839	305	12	j.	j.	PROPN
ajfa-14839	305	13	,	,	PUNCT
ajfa-14839	305	14	&	&	CCONJ
ajfa-14839	305	15	sloan	sloan	PROPN
ajfa-14839	305	16	,	,	PUNCT
ajfa-14839	305	17	r.	r.	PROPN
ajfa-14839	305	18	(	(	PUNCT
ajfa-14839	305	19	2012	2012	NUM
ajfa-14839	305	20	)	)	PUNCT
ajfa-14839	305	21	.	.	PUNCT
ajfa-14839	306	1	detecting	detect	VERB
ajfa-14839	306	2	earnings	earning	NOUN
ajfa-14839	306	3	management	management	NOUN
ajfa-14839	306	4	:	:	PUNCT
ajfa-14839	306	5	a	a	DET
ajfa-14839	306	6	new	new	ADJ
ajfa-14839	306	7	approach	approach	NOUN
ajfa-14839	306	8	.	.	PUNCT
ajfa-14839	307	1	journal	journal	NOUN
ajfa-14839	307	2	of	of	ADP
ajfa-14839	307	3	accounting	accounting	NOUN
ajfa-14839	307	4	research	research	NOUN
ajfa-14839	307	5	,	,	PUNCT
ajfa-14839	307	6	50(2	50(2	NUM
ajfa-14839	307	7	)	)	PUNCT
ajfa-14839	307	8	.	.	PUNCT
ajfa-14839	308	1	https://doi.org/10.1111/j.1475679x.2012.00449.x	https://doi.org/10.1111/j.1475679x.2012.00449.x	NUM
ajfa-14839	308	2	asian	asian	ADJ
ajfa-14839	308	3	journal	journal	NOUN
ajfa-14839	308	4	of	of	ADP
ajfa-14839	308	5	finance	finance	PROPN
ajfa-14839	308	6	&	&	CCONJ
ajfa-14839	308	7	accounting	accounting	PROPN
ajfa-14839	308	8	issn	issn	PROPN
ajfa-14839	308	9	1946	1946	NUM
ajfa-14839	308	10	-	-	PUNCT
ajfa-14839	308	11	052x	052x	PROPN
ajfa-14839	308	12	2019	2019	NUM
ajfa-14839	308	13	,	,	PUNCT
ajfa-14839	308	14	vol	vol	NOUN
ajfa-14839	308	15	.	.	PROPN
ajfa-14839	308	16	11	11	NUM
ajfa-14839	308	17	,	,	PUNCT
ajfa-14839	308	18	no	no	INTJ
ajfa-14839	308	19	.	.	NOUN
ajfa-14839	308	20	1	1	NUM
ajfa-14839	308	21	ajfa.macrothink.org/	ajfa.macrothink.org/	NOUN
ajfa-14839	308	22	238	238	NUM
ajfa-14839	308	23	dechow	dechow	ADJ
ajfa-14839	308	24	,	,	PUNCT
ajfa-14839	308	25	p.	p.	PROPN
ajfa-14839	308	26	,	,	PUNCT
ajfa-14839	308	27	ge	ge	PROPN
ajfa-14839	308	28	,	,	PUNCT
ajfa-14839	308	29	w.	w.	PROPN
ajfa-14839	308	30	,	,	PUNCT
ajfa-14839	308	31	larson	larson	PROPN
ajfa-14839	308	32	,	,	PUNCT
ajfa-14839	308	33	c.	c.	PROPN
ajfa-14839	308	34	,	,	PUNCT
ajfa-14839	308	35	&	&	CCONJ
ajfa-14839	308	36	sloan	sloan	PROPN
ajfa-14839	308	37	,	,	PUNCT
ajfa-14839	308	38	r.	r.	PROPN
ajfa-14839	308	39	(	(	PUNCT
ajfa-14839	308	40	2011	2011	NUM
ajfa-14839	308	41	)	)	PUNCT
ajfa-14839	308	42	.	.	PUNCT
ajfa-14839	309	1	predicting	predict	VERB
ajfa-14839	309	2	material	material	NOUN
ajfa-14839	309	3	accounting	accounting	NOUN
ajfa-14839	309	4	misstatements	misstatement	NOUN
ajfa-14839	309	5	.	.	PUNCT
ajfa-14839	310	1	contemporary	contemporary	ADJ
ajfa-14839	310	2	accounting	accounting	NOUN
ajfa-14839	310	3	research	research	NOUN
ajfa-14839	310	4	,	,	PUNCT
ajfa-14839	310	5	28(1	28(1	NOUN
ajfa-14839	310	6	)	)	PUNCT
ajfa-14839	310	7	,	,	PUNCT
ajfa-14839	310	8	17	17	NUM
ajfa-14839	310	9	-	-	SYM
ajfa-14839	310	10	82	82	NUM
ajfa-14839	310	11	.	.	PUNCT
ajfa-14839	311	1	https://doi.org/10.1111/j.1911-3846.2010.01041.x	https://doi.org/10.1111/j.1911-3846.2010.01041.x	NOUN
ajfa-14839	311	2	dechow	dechow	ADJ
ajfa-14839	311	3	,	,	PUNCT
ajfa-14839	311	4	p.	p.	PROPN
ajfa-14839	311	5	,	,	PUNCT
ajfa-14839	311	6	ge	ge	PROPN
ajfa-14839	311	7	,	,	PUNCT
ajfa-14839	311	8	w.	w.	PROPN
ajfa-14839	311	9	,	,	PUNCT
ajfa-14839	311	10	&	&	CCONJ
ajfa-14839	311	11	schrand	schrand	PROPN
ajfa-14839	311	12	,	,	PUNCT
ajfa-14839	311	13	c.	c.	PROPN
ajfa-14839	311	14	(	(	PUNCT
ajfa-14839	311	15	2010	2010	NUM
ajfa-14839	311	16	)	)	PUNCT
ajfa-14839	311	17	.	.	PUNCT
ajfa-14839	312	1	understanding	understand	VERB
ajfa-14839	312	2	earnings	earning	NOUN
ajfa-14839	312	3	quality	quality	NOUN
ajfa-14839	312	4	:	:	PUNCT
ajfa-14839	312	5	a	a	DET
ajfa-14839	312	6	review	review	NOUN
ajfa-14839	312	7	of	of	ADP
ajfa-14839	312	8	the	the	DET
ajfa-14839	312	9	proxies	proxy	NOUN
ajfa-14839	312	10	,	,	PUNCT
ajfa-14839	312	11	their	their	PRON
ajfa-14839	312	12	determinants	determinant	NOUN
ajfa-14839	312	13	and	and	CCONJ
ajfa-14839	312	14	their	their	PRON
ajfa-14839	312	15	consequences	consequence	NOUN
ajfa-14839	312	16	.	.	PUNCT
ajfa-14839	313	1	journal	journal	NOUN
ajfa-14839	313	2	of	of	ADP
ajfa-14839	313	3	accounting	accounting	NOUN
ajfa-14839	313	4	and	and	CCONJ
ajfa-14839	313	5	economics	economic	NOUN
ajfa-14839	313	6	,	,	PUNCT
ajfa-14839	313	7	50(2	50(2	NUM
ajfa-14839	313	8	)	)	PUNCT
ajfa-14839	313	9	,	,	PUNCT
ajfa-14839	313	10	pp.344	pp.344	NOUN
ajfa-14839	313	11	-	-	PUNCT
ajfa-14839	313	12	401	401	NUM
ajfa-14839	313	13	.	.	PUNCT
ajfa-14839	314	1	https://doi.org/10.1016/j.jacceco.2010.09.001	https://doi.org/10.1016/j.jacceco.2010.09.001	NOUN
ajfa-14839	314	2	dechow	dechow	ADJ
ajfa-14839	314	3	,	,	PUNCT
ajfa-14839	314	4	p.	p.	NOUN
ajfa-14839	314	5	,	,	PUNCT
ajfa-14839	314	6	sloan	sloan	PROPN
ajfa-14839	314	7	,	,	PUNCT
ajfa-14839	314	8	r.	r.	PROPN
ajfa-14839	314	9	,	,	PUNCT
ajfa-14839	314	10	&	&	CCONJ
ajfa-14839	314	11	sweeney	sweeney	PROPN
ajfa-14839	314	12	,	,	PUNCT
ajfa-14839	314	13	a.	a.	NOUN
ajfa-14839	314	14	(	(	PUNCT
ajfa-14839	314	15	1995	1995	NUM
ajfa-14839	314	16	)	)	PUNCT
ajfa-14839	314	17	.	.	PUNCT
ajfa-14839	315	1	detecting	detect	VERB
ajfa-14839	315	2	earnings	earning	NOUN
ajfa-14839	315	3	management	management	NOUN
ajfa-14839	315	4	.	.	PUNCT
ajfa-14839	316	1	the	the	DET
ajfa-14839	316	2	accounting	accounting	NOUN
ajfa-14839	316	3	review	review	PROPN
ajfa-14839	316	4	,	,	PUNCT
ajfa-14839	316	5	april	april	PROPN
ajfa-14839	316	6	,	,	PUNCT
ajfa-14839	316	7	pp	pp	ADV
ajfa-14839	316	8	193	193	NUM
ajfa-14839	316	9	-	-	SYM
ajfa-14839	316	10	255	255	NUM
ajfa-14839	316	11	.	.	PUNCT
ajfa-14839	317	1	defond	defond	NOUN
ajfa-14839	317	2	,	,	PUNCT
ajfa-14839	317	3	m.	m.	NOUN
ajfa-14839	317	4	,	,	PUNCT
ajfa-14839	317	5	&	&	CCONJ
ajfa-14839	317	6	jiambalvo	jiambalvo	PROPN
ajfa-14839	317	7	,	,	PUNCT
ajfa-14839	317	8	j.	j.	PROPN
ajfa-14839	317	9	(	(	PUNCT
ajfa-14839	317	10	1994	1994	NUM
ajfa-14839	317	11	)	)	PUNCT
ajfa-14839	317	12	.	.	PUNCT
ajfa-14839	318	1	debt	debt	NOUN
ajfa-14839	318	2	covenant	covenant	ADJ
ajfa-14839	318	3	violations	violation	NOUN
ajfa-14839	318	4	and	and	CCONJ
ajfa-14839	318	5	manipulation	manipulation	NOUN
ajfa-14839	318	6	of	of	ADP
ajfa-14839	318	7	accruals	accrual	NOUN
ajfa-14839	318	8	.	.	PUNCT
ajfa-14839	319	1	journal	journal	NOUN
ajfa-14839	319	2	of	of	ADP
ajfa-14839	319	3	accounting	accounting	NOUN
ajfa-14839	319	4	and	and	CCONJ
ajfa-14839	319	5	economics	economic	NOUN
ajfa-14839	319	6	,	,	PUNCT
ajfa-14839	319	7	17	17	NUM
ajfa-14839	319	8	,	,	PUNCT
ajfa-14839	319	9	145	145	NUM
ajfa-14839	319	10	-	-	SYM
ajfa-14839	319	11	176	176	NUM
ajfa-14839	319	12	.	.	PUNCT
ajfa-14839	320	1	https://doi.org/10.1016/01654101(94)90008-6	https://doi.org/10.1016/01654101(94)90008-6	X
ajfa-14839	320	2	elleuch	elleuch	ADV
ajfa-14839	320	3	,	,	PUNCT
ajfa-14839	320	4	s.	s.	PROPN
ajfa-14839	320	5	,	,	PUNCT
ajfa-14839	320	6	&	&	CCONJ
ajfa-14839	320	7	taktak	taktak	PROPN
ajfa-14839	320	8	,	,	PUNCT
ajfa-14839	320	9	n.	n.	NOUN
ajfa-14839	320	10	(	(	PUNCT
ajfa-14839	320	11	2015	2015	NUM
ajfa-14839	320	12	)	)	PUNCT
ajfa-14839	320	13	.	.	PUNCT
ajfa-14839	321	1	earnings	earning	NOUN
ajfa-14839	321	2	management	management	NOUN
ajfa-14839	321	3	and	and	CCONJ
ajfa-14839	321	4	evolution	evolution	NOUN
ajfa-14839	321	5	of	of	ADP
ajfa-14839	321	6	the	the	DET
ajfa-14839	321	7	banking	banking	NOUN
ajfa-14839	321	8	regulation	regulation	NOUN
ajfa-14839	321	9	.	.	PUNCT
ajfa-14839	322	1	journal	journal	NOUN
ajfa-14839	322	2	of	of	ADP
ajfa-14839	322	3	accounting	account	VERB
ajfa-14839	322	4	in	in	ADP
ajfa-14839	322	5	emerging	emerge	VERB
ajfa-14839	322	6	economies	economy	NOUN
ajfa-14839	322	7	,	,	PUNCT
ajfa-14839	322	8	5(2	5(2	NUM
ajfa-14839	322	9	)	)	PUNCT
ajfa-14839	322	10	,	,	PUNCT
ajfa-14839	322	11	150	150	NUM
ajfa-14839	322	12	-	-	SYM
ajfa-14839	322	13	169	169	NUM
ajfa-14839	322	14	.	.	PUNCT
ajfa-14839	323	1	https://doi.org/10.1108/jaee-12-2011-0057	https://doi.org/10.1108/jaee-12-2011-0057	PROPN
ajfa-14839	323	2	flores	flore	NOUN
ajfa-14839	323	3	,	,	PUNCT
ajfa-14839	323	4	e.	e.	PROPN
ajfa-14839	323	5	,	,	PUNCT
ajfa-14839	323	6	weffort	weffort	PROPN
ajfa-14839	323	7	,	,	PUNCT
ajfa-14839	323	8	e.	e.	PROPN
ajfa-14839	323	9	,	,	PUNCT
ajfa-14839	323	10	da	da	PROPN
ajfa-14839	323	11	silva	silva	PROPN
ajfa-14839	323	12	,	,	PUNCT
ajfa-14839	323	13	a.	a.	PROPN
ajfa-14839	323	14	,	,	PUNCT
ajfa-14839	323	15	&	&	CCONJ
ajfa-14839	323	16	carvalho	carvalho	PROPN
ajfa-14839	323	17	,	,	PUNCT
ajfa-14839	323	18	n.	n.	PROPN
ajfa-14839	323	19	(	(	PUNCT
ajfa-14839	323	20	2016	2016	NUM
ajfa-14839	323	21	)	)	PUNCT
ajfa-14839	323	22	.	.	PUNCT
ajfa-14839	324	1	earnings	earning	NOUN
ajfa-14839	324	2	management	management	NOUN
ajfa-14839	324	3	and	and	CCONJ
ajfa-14839	324	4	macroeconomic	macroeconomic	ADJ
ajfa-14839	324	5	crises	crisis	NOUN
ajfa-14839	324	6	.	.	PUNCT
ajfa-14839	325	1	journal	journal	NOUN
ajfa-14839	325	2	of	of	ADP
ajfa-14839	325	3	accounting	account	VERB
ajfa-14839	325	4	in	in	ADP
ajfa-14839	325	5	emerging	emerge	VERB
ajfa-14839	325	6	economies	economy	NOUN
ajfa-14839	325	7	,	,	PUNCT
ajfa-14839	325	8	6(2	6(2	NUM
ajfa-14839	325	9	)	)	PUNCT
ajfa-14839	325	10	,	,	PUNCT
ajfa-14839	325	11	179	179	NUM
ajfa-14839	325	12	-	-	SYM
ajfa-14839	325	13	202	202	NUM
ajfa-14839	325	14	.	.	PUNCT
ajfa-14839	326	1	https://doi.org/10.1108/jaee-07-2013-0037	https://doi.org/10.1108/jaee-07-2013-0037	PROPN
ajfa-14839	326	2	ghosh	ghosh	PROPN
ajfa-14839	326	3	,	,	PUNCT
ajfa-14839	326	4	s.	s.	PROPN
ajfa-14839	326	5	(	(	PUNCT
ajfa-14839	326	6	2011	2011	NUM
ajfa-14839	326	7	)	)	PUNCT
ajfa-14839	326	8	.	.	PUNCT
ajfa-14839	327	1	firm	firm	ADJ
ajfa-14839	327	2	ownership	ownership	NOUN
ajfa-14839	327	3	type	type	NOUN
ajfa-14839	327	4	,	,	PUNCT
ajfa-14839	327	5	earnings	earning	NOUN
ajfa-14839	327	6	management	management	NOUN
ajfa-14839	327	7	and	and	CCONJ
ajfa-14839	327	8	auditor	auditor	NOUN
ajfa-14839	327	9	relationships	relationship	NOUN
ajfa-14839	327	10	:	:	PUNCT
ajfa-14839	327	11	evidence	evidence	NOUN
ajfa-14839	327	12	from	from	ADP
ajfa-14839	327	13	india	india	PROPN
ajfa-14839	327	14	.	.	PUNCT
ajfa-14839	328	1	managerial	managerial	ADJ
ajfa-14839	328	2	auditing	auditing	NOUN
ajfa-14839	328	3	journal	journal	NOUN
ajfa-14839	328	4	,	,	PUNCT
ajfa-14839	328	5	26(4	26(4	NUM
ajfa-14839	328	6	)	)	PUNCT
ajfa-14839	328	7	,	,	PUNCT
ajfa-14839	328	8	350	350	NUM
ajfa-14839	328	9	-	-	SYM
ajfa-14839	328	10	369	369	NUM
ajfa-14839	328	11	.	.	PUNCT
ajfa-14839	329	1	https://doi.org/10.1108/02686901111124666	https://doi.org/10.1108/02686901111124666	PROPN
ajfa-14839	329	2	goel	goel	PROPN
ajfa-14839	329	3	,	,	PUNCT
ajfa-14839	329	4	s.	s.	PROPN
ajfa-14839	329	5	(	(	PUNCT
ajfa-14839	329	6	2018	2018	NUM
ajfa-14839	329	7	)	)	PUNCT
ajfa-14839	329	8	.	.	PUNCT
ajfa-14839	330	1	earnings	earning	NOUN
ajfa-14839	330	2	management	management	NOUN
ajfa-14839	330	3	in	in	ADP
ajfa-14839	330	4	corporate	corporate	ADJ
ajfa-14839	330	5	enterprises	enterprise	NOUN
ajfa-14839	330	6	in	in	ADP
ajfa-14839	330	7	india	india	PROPN
ajfa-14839	330	8	:	:	PUNCT
ajfa-14839	330	9	a	a	DET
ajfa-14839	330	10	test	test	NOUN
ajfa-14839	330	11	for	for	ADP
ajfa-14839	330	12	multi	multi	ADJ
ajfa-14839	330	13	nationality	nationality	NOUN
ajfa-14839	330	14	,	,	PUNCT
ajfa-14839	330	15	reputation	reputation	NOUN
ajfa-14839	330	16	,	,	PUNCT
ajfa-14839	330	17	and	and	CCONJ
ajfa-14839	330	18	related	related	ADJ
ajfa-14839	330	19	variables	variable	NOUN
ajfa-14839	330	20	.	.	PUNCT
ajfa-14839	331	1	international	international	ADJ
ajfa-14839	331	2	journal	journal	NOUN
ajfa-14839	331	3	of	of	ADP
ajfa-14839	331	4	emerging	emerge	VERB
ajfa-14839	331	5	markets	market	NOUN
ajfa-14839	331	6	,	,	PUNCT
ajfa-14839	331	7	pp	pp	ADJ
ajfa-14839	331	8	.	.	PUNCT
ajfa-14839	332	1	00–00	00–00	NOUN
ajfa-14839	332	2	.	.	PUNCT
ajfa-14839	333	1	https://doi.org/10.1108/ijoem-06-2017-0206	https://doi.org/10.1108/ijoem-06-2017-0206	PROPN
ajfa-14839	333	2	gombola	gombola	PROPN
ajfa-14839	333	3	,	,	PUNCT
ajfa-14839	333	4	m.	m.	NOUN
ajfa-14839	333	5	,	,	PUNCT
ajfa-14839	333	6	ho	ho	PROPN
ajfa-14839	333	7	,	,	PUNCT
ajfa-14839	333	8	a.	a.	PROPN
ajfa-14839	333	9	,	,	PUNCT
ajfa-14839	333	10	&	&	CCONJ
ajfa-14839	333	11	huang	huang	PROPN
ajfa-14839	333	12	,	,	PUNCT
ajfa-14839	333	13	c.	c.	PROPN
ajfa-14839	333	14	(	(	PUNCT
ajfa-14839	333	15	2016	2016	NUM
ajfa-14839	333	16	)	)	PUNCT
ajfa-14839	333	17	.	.	PUNCT
ajfa-14839	334	1	the	the	DET
ajfa-14839	334	2	effect	effect	NOUN
ajfa-14839	334	3	of	of	ADP
ajfa-14839	334	4	leverage	leverage	NOUN
ajfa-14839	334	5	and	and	CCONJ
ajfa-14839	334	6	liquidity	liquidity	NOUN
ajfa-14839	334	7	on	on	ADP
ajfa-14839	334	8	earnings	earning	NOUN
ajfa-14839	334	9	and	and	CCONJ
ajfa-14839	334	10	capital	capital	NOUN
ajfa-14839	334	11	management	management	NOUN
ajfa-14839	334	12	:	:	PUNCT
ajfa-14839	334	13	evidence	evidence	NOUN
ajfa-14839	334	14	from	from	ADP
ajfa-14839	334	15	u.s	u.s	PROPN
ajfa-14839	334	16	.	.	PROPN
ajfa-14839	334	17	commercial	commercial	ADJ
ajfa-14839	334	18	banks	bank	NOUN
ajfa-14839	334	19	.	.	PUNCT
ajfa-14839	335	1	international	international	ADJ
ajfa-14839	335	2	review	review	NOUN
ajfa-14839	335	3	of	of	ADP
ajfa-14839	335	4	economics	economic	NOUN
ajfa-14839	335	5	and	and	CCONJ
ajfa-14839	335	6	finance	finance	NOUN
ajfa-14839	335	7	.	.	PUNCT
ajfa-14839	336	1	https://doi.org/10.1016/j.iref.2015.10.030	https://doi.org/10.1016/j.iref.2015.10.030	PROPN
ajfa-14839	336	2	groh	groh	PROPN
ajfa-14839	336	3	,	,	PUNCT
ajfa-14839	336	4	a.	a.	PROPN
ajfa-14839	336	5	,	,	PUNCT
ajfa-14839	336	6	liechtenstein	liechtenstein	PROPN
ajfa-14839	336	7	,	,	PUNCT
ajfa-14839	336	8	h.	h.	PROPN
ajfa-14839	336	9	,	,	PUNCT
ajfa-14839	336	10	lieser	lieser	PROPN
ajfa-14839	336	11	,	,	PUNCT
ajfa-14839	336	12	k.	k.	PROPN
ajfa-14839	336	13	,	,	PUNCT
ajfa-14839	336	14	&	&	CCONJ
ajfa-14839	336	15	biesinger	biesinger	PROPN
ajfa-14839	336	16	,	,	PUNCT
ajfa-14839	336	17	m.	m.	NOUN
ajfa-14839	336	18	(	(	PUNCT
ajfa-14839	336	19	2018	2018	NUM
ajfa-14839	336	20	)	)	PUNCT
ajfa-14839	336	21	.	.	PUNCT
ajfa-14839	337	1	the	the	DET
ajfa-14839	337	2	venture	venture	NOUN
ajfa-14839	337	3	capital	capital	NOUN
ajfa-14839	337	4	and	and	CCONJ
ajfa-14839	337	5	private	private	ADJ
ajfa-14839	337	6	equity	equity	NOUN
ajfa-14839	337	7	country	country	NOUN
ajfa-14839	337	8	attractiveness	attractiveness	NOUN
ajfa-14839	337	9	index	index	PROPN
ajfa-14839	337	10	.	.	PUNCT
ajfa-14839	338	1	available	available	ADJ
ajfa-14839	338	2	at	at	ADP
ajfa-14839	338	3	https://blog.iese.edu/vcpeindex/about/	https://blog.iese.edu/vcpeindex/about/	PROPN
ajfa-14839	338	4	(	(	PUNCT
ajfa-14839	338	5	accessed	access	VERB
ajfa-14839	338	6	on	on	ADP
ajfa-14839	338	7	3/7/2019	3/7/2019	NUM
ajfa-14839	338	8	)	)	PUNCT
ajfa-14839	338	9	.	.	PUNCT
ajfa-14839	339	1	guay	guay	PROPN
ajfa-14839	339	2	,	,	PUNCT
ajfa-14839	339	3	w.	w.	PROPN
ajfa-14839	339	4	,	,	PUNCT
ajfa-14839	339	5	kothari	kothari	PROPN
ajfa-14839	339	6	,	,	PUNCT
ajfa-14839	339	7	s.p	s.p	PROPN
ajfa-14839	339	8	.	.	PROPN
ajfa-14839	339	9	,	,	PUNCT
ajfa-14839	339	10	&	&	CCONJ
ajfa-14839	339	11	watts	watts	PROPN
ajfa-14839	339	12	,	,	PUNCT
ajfa-14839	339	13	r.	r.	PROPN
ajfa-14839	339	14	(	(	PUNCT
ajfa-14839	339	15	1996	1996	NUM
ajfa-14839	339	16	)	)	PUNCT
ajfa-14839	339	17	.	.	PUNCT
ajfa-14839	340	1	a	a	DET
ajfa-14839	340	2	market	market	NOUN
ajfa-14839	340	3	-	-	PUNCT
ajfa-14839	340	4	based	base	VERB
ajfa-14839	340	5	evaluation	evaluation	NOUN
ajfa-14839	340	6	of	of	ADP
ajfa-14839	340	7	discretionary	discretionary	ADJ
ajfa-14839	340	8	accrual	accrual	ADJ
ajfa-14839	340	9	models	model	NOUN
ajfa-14839	340	10	.	.	PUNCT
ajfa-14839	341	1	journal	journal	NOUN
ajfa-14839	341	2	of	of	ADP
ajfa-14839	341	3	accounting	accounting	NOUN
ajfa-14839	341	4	research	research	NOUN
ajfa-14839	341	5	,	,	PUNCT
ajfa-14839	341	6	34	34	NUM
ajfa-14839	341	7	,	,	PUNCT
ajfa-14839	341	8	83	83	NUM
ajfa-14839	341	9	-	-	SYM
ajfa-14839	341	10	105	105	NUM
ajfa-14839	341	11	.	.	PUNCT
ajfa-14839	342	1	https://doi.org/10.2307/2491427	https://doi.org/10.2307/2491427	NOUN
ajfa-14839	342	2	hewitt	hewitt	PROPN
ajfa-14839	342	3	,	,	PUNCT
ajfa-14839	342	4	m.	m.	NOUN
ajfa-14839	342	5	,	,	PUNCT
ajfa-14839	342	6	hodge	hodge	PROPN
ajfa-14839	342	7	,	,	PUNCT
ajfa-14839	342	8	f.	f.	PROPN
ajfa-14839	342	9	,	,	PUNCT
ajfa-14839	342	10	&	&	CCONJ
ajfa-14839	342	11	pratt	pratt	PROPN
ajfa-14839	342	12	,	,	PUNCT
ajfa-14839	342	13	j.	j.	PROPN
ajfa-14839	342	14	h.	h.	PROPN
ajfa-14839	342	15	(	(	PUNCT
ajfa-14839	342	16	2015	2015	NUM
ajfa-14839	342	17	)	)	PUNCT
ajfa-14839	342	18	.	.	PUNCT
ajfa-14839	343	1	how	how	SCONJ
ajfa-14839	343	2	suspicions	suspicion	NOUN
ajfa-14839	343	3	of	of	ADP
ajfa-14839	343	4	the	the	DET
ajfa-14839	343	5	method	method	NOUN
ajfa-14839	343	6	of	of	ADP
ajfa-14839	343	7	earnings	earning	NOUN
ajfa-14839	343	8	management	management	NOUN
ajfa-14839	343	9	and	and	CCONJ
ajfa-14839	343	10	its	its	PRON
ajfa-14839	343	11	underlying	underlying	ADJ
ajfa-14839	343	12	motive	motive	NOUN
ajfa-14839	343	13	affect	affect	VERB
ajfa-14839	343	14	investors	investor	NOUN
ajfa-14839	343	15	’	’	PART
ajfa-14839	343	16	trust	trust	NOUN
ajfa-14839	343	17	in	in	ADP
ajfa-14839	343	18	managers	manager	NOUN
ajfa-14839	343	19	and	and	CCONJ
ajfa-14839	343	20	willingness	willingness	NOUN
ajfa-14839	343	21	to	to	PART
ajfa-14839	343	22	invest	invest	VERB
ajfa-14839	343	23	in	in	ADP
ajfa-14839	343	24	the	the	DET
ajfa-14839	343	25	firm	firm	NOUN
ajfa-14839	343	26	.	.	PUNCT
ajfa-14839	344	1	ssrn	ssrn	NOUN
ajfa-14839	344	2	,	,	PUNCT
ajfa-14839	344	3	http://ssrn.com/abstract=2245204	http://ssrn.com/abstract=2245204	PROPN
ajfa-14839	344	4	hsieh	hsieh	PROPN
ajfa-14839	344	5	,	,	PUNCT
ajfa-14839	344	6	y.-t	y.-t	NOUN
ajfa-14839	344	7	.	.	PUNCT
ajfa-14839	344	8	,	,	PUNCT
ajfa-14839	344	9	chen	chen	PROPN
ajfa-14839	344	10	,	,	PUNCT
ajfa-14839	344	11	t.	t.	PROPN
ajfa-14839	344	12	-k	-k	PROPN
ajfa-14839	344	13	.	.	PROPN
ajfa-14839	344	14	,	,	PUNCT
ajfa-14839	344	15	tseng	tseng	PROPN
ajfa-14839	344	16	,	,	PUNCT
ajfa-14839	344	17	y.-j	y.-j	PROPN
ajfa-14839	344	18	.	.	PROPN
ajfa-14839	344	19	,	,	PUNCT
ajfa-14839	344	20	&	&	CCONJ
ajfa-14839	344	21	lin	lin	PROPN
ajfa-14839	344	22	,	,	PUNCT
ajfa-14839	344	23	r.	r.	PROPN
ajfa-14839	344	24	(	(	PUNCT
ajfa-14839	344	25	2018	2018	NUM
ajfa-14839	344	26	)	)	PUNCT
ajfa-14839	344	27	.	.	PUNCT
ajfa-14839	345	1	top	top	ADJ
ajfa-14839	345	2	management	management	NOUN
ajfa-14839	345	3	team	team	NOUN
ajfa-14839	345	4	characteristics	characteristic	NOUN
ajfa-14839	345	5	and	and	CCONJ
ajfa-14839	345	6	accrual	accrual	ADJ
ajfa-14839	345	7	-	-	PUNCT
ajfa-14839	345	8	based	base	VERB
ajfa-14839	345	9	earnings	earning	NOUN
ajfa-14839	345	10	management	management	NOUN
ajfa-14839	345	11	.	.	PUNCT
ajfa-14839	346	1	the	the	DET
ajfa-14839	346	2	international	international	ADJ
ajfa-14839	346	3	journal	journal	NOUN
ajfa-14839	346	4	of	of	ADP
ajfa-14839	346	5	accounting	accounting	NOUN
ajfa-14839	346	6	,	,	PUNCT
ajfa-14839	346	7	53(4	53(4	NOUN
ajfa-14839	346	8	)	)	PUNCT
ajfa-14839	346	9	,	,	PUNCT
ajfa-14839	346	10	314	314	NUM
ajfa-14839	346	11	-	-	SYM
ajfa-14839	346	12	334	334	NUM
ajfa-14839	346	13	.	.	PUNCT
ajfa-14839	347	1	https://doi.org/10.1016/j.intacc.2018.11.004	https://doi.org/10.1016/j.intacc.2018.11.004	ADJ
ajfa-14839	347	2	asian	asian	ADJ
ajfa-14839	347	3	journal	journal	NOUN
ajfa-14839	347	4	of	of	ADP
ajfa-14839	347	5	finance	finance	PROPN
ajfa-14839	347	6	&	&	CCONJ
ajfa-14839	347	7	accounting	accounting	PROPN
ajfa-14839	347	8	issn	issn	PROPN
ajfa-14839	347	9	1946	1946	NUM
ajfa-14839	347	10	-	-	PUNCT
ajfa-14839	347	11	052x	052x	PROPN
ajfa-14839	347	12	2019	2019	NUM
ajfa-14839	347	13	,	,	PUNCT
ajfa-14839	347	14	vol	vol	NOUN
ajfa-14839	347	15	.	.	PROPN
ajfa-14839	347	16	11	11	NUM
ajfa-14839	347	17	,	,	PUNCT
ajfa-14839	347	18	no	no	INTJ
ajfa-14839	347	19	.	.	NOUN
ajfa-14839	347	20	1	1	NUM
ajfa-14839	347	21	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-14839	347	22	239	239	NUM
ajfa-14839	347	23	jensen	jensen	PROPN
ajfa-14839	347	24	,	,	PUNCT
ajfa-14839	347	25	m.	m.	NOUN
ajfa-14839	347	26	,	,	PUNCT
ajfa-14839	347	27	&	&	CCONJ
ajfa-14839	347	28	meckling	meckling	PROPN
ajfa-14839	347	29	,	,	PUNCT
ajfa-14839	347	30	w.	w.	NOUN
ajfa-14839	347	31	(	(	PUNCT
ajfa-14839	347	32	1976	1976	NUM
ajfa-14839	347	33	)	)	PUNCT
ajfa-14839	347	34	.	.	PUNCT
ajfa-14839	348	1	theory	theory	NOUN
ajfa-14839	348	2	of	of	ADP
ajfa-14839	348	3	the	the	DET
ajfa-14839	348	4	firm	firm	NOUN
ajfa-14839	348	5	:	:	PUNCT
ajfa-14839	348	6	managerial	managerial	ADJ
ajfa-14839	348	7	behavior	behavior	NOUN
ajfa-14839	348	8	,	,	PUNCT
ajfa-14839	348	9	agency	agency	NOUN
ajfa-14839	348	10	costs	cost	NOUN
ajfa-14839	348	11	and	and	CCONJ
ajfa-14839	348	12	ownership	ownership	NOUN
ajfa-14839	348	13	structure	structure	NOUN
ajfa-14839	348	14	.	.	PUNCT
ajfa-14839	349	1	journal	journal	NOUN
ajfa-14839	349	2	of	of	ADP
ajfa-14839	349	3	financial	financial	ADJ
ajfa-14839	349	4	economics	economic	NOUN
ajfa-14839	349	5	,	,	PUNCT
ajfa-14839	349	6	3	3	NUM
ajfa-14839	349	7	,	,	PUNCT
ajfa-14839	349	8	305	305	NUM
ajfa-14839	349	9	-	-	SYM
ajfa-14839	349	10	360	360	NUM
ajfa-14839	349	11	.	.	PUNCT
ajfa-14839	350	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-14839	350	2	jooste	jooste	NOUN
ajfa-14839	350	3	,	,	PUNCT
ajfa-14839	350	4	l.	l.	PROPN
ajfa-14839	350	5	(	(	PUNCT
ajfa-14839	350	6	2013	2013	NUM
ajfa-14839	350	7	)	)	PUNCT
ajfa-14839	350	8	.	.	PUNCT
ajfa-14839	351	1	investigating	investigate	VERB
ajfa-14839	351	2	ethical	ethical	ADJ
ajfa-14839	351	3	perceptions	perception	NOUN
ajfa-14839	351	4	of	of	ADP
ajfa-14839	351	5	short‐term	short‐term	ADJ
ajfa-14839	351	6	earnings	earning	NOUN
ajfa-14839	351	7	management	management	NOUN
ajfa-14839	351	8	practices	practice	NOUN
ajfa-14839	351	9	.	.	PUNCT
ajfa-14839	352	1	international	international	ADJ
ajfa-14839	352	2	journal	journal	NOUN
ajfa-14839	352	3	of	of	ADP
ajfa-14839	352	4	emerging	emerge	VERB
ajfa-14839	352	5	markets	market	NOUN
ajfa-14839	352	6	,	,	PUNCT
ajfa-14839	352	7	8(3	8(3	NUM
ajfa-14839	352	8	)	)	PUNCT
ajfa-14839	352	9	,	,	PUNCT
ajfa-14839	352	10	282	282	NUM
ajfa-14839	352	11	-	-	SYM
ajfa-14839	352	12	299	299	NUM
ajfa-14839	352	13	.	.	PUNCT
ajfa-14839	353	1	https://doi.org/10.1108/17468801311330338	https://doi.org/10.1108/17468801311330338	PUNCT
ajfa-14839	353	2	kothari	kothari	PROPN
ajfa-14839	353	3	,	,	PUNCT
ajfa-14839	353	4	s.p	s.p	PROPN
ajfa-14839	353	5	.	.	PROPN
ajfa-14839	353	6	,	,	PUNCT
ajfa-14839	353	7	mizik	mizik	ADV
ajfa-14839	353	8	,	,	PUNCT
ajfa-14839	353	9	n.	n.	NOUN
ajfa-14839	353	10	,	,	PUNCT
ajfa-14839	353	11	&	&	CCONJ
ajfa-14839	353	12	roychowdhury	roychowdhury	PROPN
ajfa-14839	353	13	s.	s.	PROPN
ajfa-14839	353	14	(	(	PUNCT
ajfa-14839	353	15	2015	2015	NUM
ajfa-14839	353	16	)	)	PUNCT
ajfa-14839	353	17	.	.	PUNCT
ajfa-14839	354	1	managing	manage	VERB
ajfa-14839	354	2	for	for	ADP
ajfa-14839	354	3	the	the	DET
ajfa-14839	354	4	moment	moment	NOUN
ajfa-14839	354	5	:	:	PUNCT
ajfa-14839	354	6	the	the	DET
ajfa-14839	354	7	role	role	NOUN
ajfa-14839	354	8	of	of	ADP
ajfa-14839	354	9	earnings	earning	NOUN
ajfa-14839	354	10	management	management	NOUN
ajfa-14839	354	11	via	via	ADP
ajfa-14839	354	12	real	real	ADJ
ajfa-14839	354	13	activities	activity	NOUN
ajfa-14839	354	14	versus	versus	ADP
ajfa-14839	354	15	accruals	accrual	NOUN
ajfa-14839	354	16	in	in	ADP
ajfa-14839	354	17	seo	seo	NOUN
ajfa-14839	354	18	valuation	valuation	NOUN
ajfa-14839	354	19	.	.	PUNCT
ajfa-14839	355	1	the	the	DET
ajfa-14839	355	2	accounting	accounting	NOUN
ajfa-14839	355	3	review	review	NOUN
ajfa-14839	355	4	.	.	PUNCT
ajfa-14839	356	1	https://doi.org/10.2308/accr-51153	https://doi.org/10.2308/accr-51153	PROPN
ajfa-14839	356	2	kothari	kothari	PROPN
ajfa-14839	356	3	,	,	PUNCT
ajfa-14839	356	4	s.p	s.p	PROPN
ajfa-14839	356	5	.	.	PROPN
ajfa-14839	356	6	,	,	PUNCT
ajfa-14839	356	7	leone	leone	PROPN
ajfa-14839	356	8	,	,	PUNCT
ajfa-14839	356	9	a.	a.	PROPN
ajfa-14839	356	10	,	,	PUNCT
ajfa-14839	356	11	&	&	CCONJ
ajfa-14839	356	12	wasley	wasley	PROPN
ajfa-14839	356	13	,	,	PUNCT
ajfa-14839	356	14	c.	c.	PROPN
ajfa-14839	356	15	(	(	PUNCT
ajfa-14839	356	16	2005	2005	NUM
ajfa-14839	356	17	)	)	PUNCT
ajfa-14839	356	18	.	.	PUNCT
ajfa-14839	357	1	performance	performance	NOUN
ajfa-14839	357	2	matched	match	VERB
ajfa-14839	357	3	discretionary	discretionary	ADJ
ajfa-14839	357	4	accrual	accrual	ADJ
ajfa-14839	357	5	measures	measure	NOUN
ajfa-14839	357	6	.	.	PUNCT
ajfa-14839	358	1	journal	journal	NOUN
ajfa-14839	358	2	of	of	ADP
ajfa-14839	358	3	accounting	accounting	NOUN
ajfa-14839	358	4	and	and	CCONJ
ajfa-14839	358	5	economics	economic	NOUN
ajfa-14839	358	6	,	,	PUNCT
ajfa-14839	358	7	39(1	39(1	NUM
ajfa-14839	358	8	)	)	PUNCT
ajfa-14839	358	9	.	.	PUNCT
ajfa-14839	359	1	https://doi.org/10.1016/j.jacceco.2004.11.002	https://doi.org/10.1016/j.jacceco.2004.11.002	PROPN
ajfa-14839	359	2	leuz	leuz	PROPN
ajfa-14839	359	3	,	,	PUNCT
ajfa-14839	359	4	c.	c.	NOUN
ajfa-14839	359	5	,	,	PUNCT
ajfa-14839	359	6	nanda	nanda	PROPN
ajfa-14839	359	7	,	,	PUNCT
ajfa-14839	359	8	d.	d.	PROPN
ajfa-14839	359	9	,	,	PUNCT
ajfa-14839	359	10	&	&	CCONJ
ajfa-14839	359	11	wysocki	wysocki	PROPN
ajfa-14839	359	12	,	,	PUNCT
ajfa-14839	359	13	p.	p.	NOUN
ajfa-14839	359	14	(	(	PUNCT
ajfa-14839	359	15	2003	2003	NUM
ajfa-14839	359	16	)	)	PUNCT
ajfa-14839	359	17	.	.	PUNCT
ajfa-14839	360	1	earnings	earning	NOUN
ajfa-14839	360	2	management	management	NOUN
ajfa-14839	360	3	and	and	CCONJ
ajfa-14839	360	4	investor	investor	NOUN
ajfa-14839	360	5	protection	protection	NOUN
ajfa-14839	360	6	:	:	PUNCT
ajfa-14839	360	7	an	an	DET
ajfa-14839	360	8	international	international	ADJ
ajfa-14839	360	9	comparison	comparison	NOUN
ajfa-14839	360	10	.	.	PUNCT
ajfa-14839	361	1	journal	journal	NOUN
ajfa-14839	361	2	of	of	ADP
ajfa-14839	361	3	financial	financial	ADJ
ajfa-14839	361	4	economics	economic	NOUN
ajfa-14839	361	5	,	,	PUNCT
ajfa-14839	361	6	69(3	69(3	NUM
ajfa-14839	361	7	)	)	PUNCT
ajfa-14839	361	8	,	,	PUNCT
ajfa-14839	361	9	505	505	NUM
ajfa-14839	361	10	-	-	SYM
ajfa-14839	361	11	527	527	NUM
ajfa-14839	361	12	.	.	PUNCT
ajfa-14839	362	1	https://doi.org/10.1016/s0304-405x(03)00121-1	https://doi.org/10.1016/s0304-405x(03)00121-1	NOUN
ajfa-14839	362	2	lewellen	lewellen	NOUN
ajfa-14839	362	3	,	,	PUNCT
ajfa-14839	362	4	j.	j.	PROPN
ajfa-14839	362	5	,	,	PUNCT
ajfa-14839	362	6	&	&	CCONJ
ajfa-14839	362	7	resutek	resutek	PROPN
ajfa-14839	362	8	,	,	PUNCT
ajfa-14839	362	9	r.	r.	PROPN
ajfa-14839	362	10	(	(	PUNCT
ajfa-14839	362	11	2019	2019	NUM
ajfa-14839	362	12	)	)	PUNCT
ajfa-14839	362	13	.	.	PUNCT
ajfa-14839	363	1	why	why	SCONJ
ajfa-14839	363	2	do	do	AUX
ajfa-14839	363	3	accruals	accrual	NOUN
ajfa-14839	363	4	predict	predict	VERB
ajfa-14839	363	5	earnings	earning	NOUN
ajfa-14839	363	6	?	?	PUNCT
ajfa-14839	364	1	journal	journal	NOUN
ajfa-14839	364	2	of	of	ADP
ajfa-14839	364	3	accounting	accounting	NOUN
ajfa-14839	364	4	and	and	CCONJ
ajfa-14839	364	5	economics	economic	NOUN
ajfa-14839	364	6	.	.	PUNCT
ajfa-14839	365	1	https://doi.org/10.1016/j.jacceco.2018.12.003	https://doi.org/10.1016/j.jacceco.2018.12.003	PROPN
ajfa-14839	365	2	li	li	PROPN
ajfa-14839	365	3	,	,	PUNCT
ajfa-14839	365	4	s.	s.	PROPN
ajfa-14839	365	5	,	,	PUNCT
ajfa-14839	365	6	park	park	PROPN
ajfa-14839	365	7	,	,	PUNCT
ajfa-14839	365	8	s.	s.	PROPN
ajfa-14839	365	9	,	,	PUNCT
ajfa-14839	365	10	&	&	CCONJ
ajfa-14839	365	11	bao	bao	PROPN
ajfa-14839	365	12	,	,	PUNCT
ajfa-14839	365	13	r.	r.	PROPN
ajfa-14839	365	14	(	(	PUNCT
ajfa-14839	365	15	2014	2014	NUM
ajfa-14839	365	16	)	)	PUNCT
ajfa-14839	365	17	.	.	PUNCT
ajfa-14839	366	1	how	how	SCONJ
ajfa-14839	366	2	much	much	ADV
ajfa-14839	366	3	can	can	AUX
ajfa-14839	366	4	we	we	PRON
ajfa-14839	366	5	trust	trust	VERB
ajfa-14839	366	6	the	the	DET
ajfa-14839	366	7	financial	financial	ADJ
ajfa-14839	366	8	report	report	NOUN
ajfa-14839	366	9	?	?	PUNCT
ajfa-14839	366	10	.	.	PUNCT
ajfa-14839	367	1	international	international	ADJ
ajfa-14839	367	2	journal	journal	NOUN
ajfa-14839	367	3	of	of	ADP
ajfa-14839	367	4	emerging	emerge	VERB
ajfa-14839	367	5	markets	market	NOUN
ajfa-14839	367	6	,	,	PUNCT
ajfa-14839	367	7	9(1	9(1	NUM
ajfa-14839	367	8	)	)	PUNCT
ajfa-14839	367	9	,	,	PUNCT
ajfa-14839	367	10	33	33	NUM
ajfa-14839	367	11	-	-	SYM
ajfa-14839	367	12	53	53	NUM
ajfa-14839	367	13	.	.	PUNCT
ajfa-14839	368	1	https://doi.org/10.1108/ijoem-09-2013-0144	https://doi.org/10.1108/ijoem-09-2013-0144	PROPN
ajfa-14839	368	2	li	li	PROPN
ajfa-14839	368	3	,	,	PUNCT
ajfa-14839	368	4	l.	l.	PROPN
ajfa-14839	368	5	(	(	PUNCT
ajfa-14839	368	6	2019	2019	NUM
ajfa-14839	368	7	)	)	PUNCT
ajfa-14839	368	8	.	.	PUNCT
ajfa-14839	368	9	is	be	AUX
ajfa-14839	368	10	there	there	PRON
ajfa-14839	368	11	a	a	DET
ajfa-14839	368	12	trade	trade	NOUN
ajfa-14839	368	13	-	-	PUNCT
ajfa-14839	368	14	off	off	NOUN
ajfa-14839	368	15	between	between	ADP
ajfa-14839	368	16	accrual	accrual	ADJ
ajfa-14839	368	17	-	-	PUNCT
ajfa-14839	368	18	based	base	VERB
ajfa-14839	368	19	and	and	CCONJ
ajfa-14839	368	20	real	real	ADJ
ajfa-14839	368	21	earnings	earning	NOUN
ajfa-14839	368	22	management	management	NOUN
ajfa-14839	368	23	?	?	PUNCT
ajfa-14839	369	1	evidence	evidence	NOUN
ajfa-14839	369	2	from	from	ADP
ajfa-14839	369	3	equity	equity	NOUN
ajfa-14839	369	4	compensation	compensation	NOUN
ajfa-14839	369	5	and	and	CCONJ
ajfa-14839	369	6	market	market	NOUN
ajfa-14839	369	7	pricing	pricing	NOUN
ajfa-14839	369	8	.	.	PUNCT
ajfa-14839	370	1	finance	finance	NOUN
ajfa-14839	370	2	research	research	NOUN
ajfa-14839	370	3	letters	letter	NOUN
ajfa-14839	370	4	,	,	PUNCT
ajfa-14839	370	5	28	28	NUM
ajfa-14839	370	6	,	,	PUNCT
ajfa-14839	370	7	191197	191197	NUM
ajfa-14839	370	8	.	.	PUNCT
ajfa-14839	371	1	https://doi.org/10.1016/j.frl.2018.04.021	https://doi.org/10.1016/j.frl.2018.04.021	PROPN
ajfa-14839	371	2	li	li	PROPN
ajfa-14839	371	3	,	,	PUNCT
ajfa-14839	371	4	l.	l.	PROPN
ajfa-14839	371	5	,	,	PUNCT
ajfa-14839	371	6	hwang	hwang	PROPN
ajfa-14839	371	7	,	,	PUNCT
ajfa-14839	371	8	n.-c	n.-c	PROPN
ajfa-14839	371	9	.	.	PUNCT
ajfa-14839	372	1	(	(	PUNCT
ajfa-14839	372	2	2019	2019	NUM
ajfa-14839	372	3	)	)	PUNCT
ajfa-14839	372	4	.	.	PUNCT
ajfa-14839	373	1	do	do	AUX
ajfa-14839	373	2	market	market	NOUN
ajfa-14839	373	3	participants	participant	NOUN
ajfa-14839	373	4	value	value	VERB
ajfa-14839	373	5	earnings	earning	NOUN
ajfa-14839	373	6	management	management	NOUN
ajfa-14839	373	7	?	?	PUNCT
ajfa-14839	374	1	an	an	DET
ajfa-14839	374	2	analysis	analysis	NOUN
ajfa-14839	374	3	using	use	VERB
ajfa-14839	374	4	the	the	DET
ajfa-14839	374	5	quantile	quantile	ADJ
ajfa-14839	374	6	regression	regression	NOUN
ajfa-14839	374	7	method	method	NOUN
ajfa-14839	374	8	.	.	PUNCT
ajfa-14839	375	1	managerial	managerial	ADJ
ajfa-14839	375	2	finance	finance	NOUN
ajfa-14839	375	3	.	.	PUNCT
ajfa-14839	376	1	https://doi.org/10.1108/mf-022018-0087	https://doi.org/10.1108/mf-022018-0087	X
ajfa-14839	376	2	mao	mao	PROPN
ajfa-14839	376	3	,	,	PUNCT
ajfa-14839	376	4	y.	y.	PROPN
ajfa-14839	376	5	,	,	PUNCT
ajfa-14839	376	6	&	&	CCONJ
ajfa-14839	376	7	renneboog	renneboog	PROPN
ajfa-14839	376	8	,	,	PUNCT
ajfa-14839	376	9	l.	l.	PROPN
ajfa-14839	376	10	(	(	PUNCT
ajfa-14839	376	11	2015	2015	NUM
ajfa-14839	376	12	)	)	PUNCT
ajfa-14839	376	13	.	.	PUNCT
ajfa-14839	377	1	do	do	AUX
ajfa-14839	377	2	managers	manager	NOUN
ajfa-14839	377	3	manipulate	manipulate	VERB
ajfa-14839	377	4	earnings	earning	NOUN
ajfa-14839	377	5	prior	prior	ADV
ajfa-14839	377	6	to	to	ADP
ajfa-14839	377	7	management	management	NOUN
ajfa-14839	377	8	buyouts	buyout	NOUN
ajfa-14839	377	9	?	?	PUNCT
ajfa-14839	378	1	journal	journal	NOUN
ajfa-14839	378	2	of	of	ADP
ajfa-14839	378	3	corporate	corporate	ADJ
ajfa-14839	378	4	finance	finance	NOUN
ajfa-14839	378	5	,	,	PUNCT
ajfa-14839	378	6	35	35	NUM
ajfa-14839	378	7	,	,	PUNCT
ajfa-14839	378	8	43	43	NUM
ajfa-14839	378	9	-	-	SYM
ajfa-14839	378	10	61	61	NUM
ajfa-14839	378	11	.	.	PUNCT
ajfa-14839	379	1	https://doi.org/10.1016/j.jcorpfin.2015.08.005	https://doi.org/10.1016/j.jcorpfin.2015.08.005	NUM
ajfa-14839	379	2	mcnichols	mcnichol	NOUN
ajfa-14839	379	3	,	,	PUNCT
ajfa-14839	379	4	m.	m.	NOUN
ajfa-14839	379	5	(	(	PUNCT
ajfa-14839	379	6	2000	2000	NUM
ajfa-14839	379	7	)	)	PUNCT
ajfa-14839	379	8	.	.	PUNCT
ajfa-14839	380	1	research	research	NOUN
ajfa-14839	380	2	design	design	NOUN
ajfa-14839	380	3	issues	issue	NOUN
ajfa-14839	380	4	in	in	ADP
ajfa-14839	380	5	earnings	earning	NOUN
ajfa-14839	380	6	management	management	NOUN
ajfa-14839	380	7	studies	study	NOUN
ajfa-14839	380	8	.	.	PUNCT
ajfa-14839	381	1	journal	journal	PROPN
ajfa-14839	381	2	of	of	ADP
ajfa-14839	381	3	accounting	accounting	NOUN
ajfa-14839	381	4	and	and	CCONJ
ajfa-14839	381	5	public	public	ADJ
ajfa-14839	381	6	policy	policy	NOUN
ajfa-14839	381	7	,	,	PUNCT
ajfa-14839	381	8	19(4	19(4	PROPN
ajfa-14839	381	9	)	)	PUNCT
ajfa-14839	381	10	,	,	PUNCT
ajfa-14839	381	11	313	313	NUM
ajfa-14839	381	12	-	-	SYM
ajfa-14839	381	13	345	345	NUM
ajfa-14839	381	14	.	.	PUNCT
ajfa-14839	382	1	https://doi.org/10.1016/s0278-4254(00)000181	https://doi.org/10.1016/s0278-4254(00)000181	PROPN
ajfa-14839	382	2	mcnichols	mcnichol	NOUN
ajfa-14839	382	3	,	,	PUNCT
ajfa-14839	382	4	m.	m.	NOUN
ajfa-14839	382	5	,	,	PUNCT
ajfa-14839	382	6	stubben	stubben	PROPN
ajfa-14839	382	7	,	,	PUNCT
ajfa-14839	382	8	s.	s.	PROPN
ajfa-14839	382	9	(	(	PUNCT
ajfa-14839	382	10	2008	2008	NUM
ajfa-14839	382	11	)	)	PUNCT
ajfa-14839	382	12	.	.	PUNCT
ajfa-14839	383	1	does	do	AUX
ajfa-14839	383	2	earnings	earning	NOUN
ajfa-14839	383	3	management	management	NOUN
ajfa-14839	383	4	affect	affect	VERB
ajfa-14839	383	5	firms	firm	NOUN
ajfa-14839	383	6	'	'	PART
ajfa-14839	383	7	investment	investment	NOUN
ajfa-14839	383	8	decisions	decision	NOUN
ajfa-14839	383	9	?	?	PUNCT
ajfa-14839	384	1	the	the	DET
ajfa-14839	384	2	accounting	accounting	NOUN
ajfa-14839	384	3	review	review	PROPN
ajfa-14839	384	4	,	,	PUNCT
ajfa-14839	384	5	83(6	83(6	PROPN
ajfa-14839	384	6	)	)	PUNCT
ajfa-14839	384	7	,	,	PUNCT
ajfa-14839	384	8	1571	1571	NUM
ajfa-14839	384	9	-	-	SYM
ajfa-14839	384	10	1603	1603	NUM
ajfa-14839	384	11	.	.	PUNCT
ajfa-14839	385	1	https://doi.org/10.2308/accr.2008.83.6.1571	https://doi.org/10.2308/accr.2008.83.6.1571	PROPN
ajfa-14839	385	2	meisel	meisel	PROPN
ajfa-14839	385	3	,	,	PUNCT
ajfa-14839	385	4	s.	s.	PROPN
ajfa-14839	385	5	(	(	PUNCT
ajfa-14839	385	6	2013	2013	NUM
ajfa-14839	385	7	)	)	PUNCT
ajfa-14839	385	8	.	.	PUNCT
ajfa-14839	386	1	detecting	detect	VERB
ajfa-14839	386	2	earnings	earning	NOUN
ajfa-14839	386	3	management	management	NOUN
ajfa-14839	386	4	in	in	ADP
ajfa-14839	386	5	bank	bank	NOUN
ajfa-14839	386	6	merger	merger	NOUN
ajfa-14839	386	7	targets	target	NOUN
ajfa-14839	386	8	using	use	VERB
ajfa-14839	386	9	an	an	DET
ajfa-14839	386	10	industry	industry	NOUN
ajfa-14839	386	11	specific	specific	ADJ
ajfa-14839	386	12	model	model	NOUN
ajfa-14839	386	13	.	.	PUNCT
ajfa-14839	387	1	southern	southern	ADJ
ajfa-14839	387	2	management	management	PROPN
ajfa-14839	387	3	review	review	PROPN
ajfa-14839	387	4	,	,	PUNCT
ajfa-14839	387	5	37(3	37(3	NUM
ajfa-14839	387	6	)	)	PUNCT
ajfa-14839	387	7	.	.	PUNCT
ajfa-14839	388	1	asian	asian	ADJ
ajfa-14839	388	2	journal	journal	PROPN
ajfa-14839	388	3	of	of	ADP
ajfa-14839	388	4	finance	finance	PROPN
ajfa-14839	388	5	&	&	CCONJ
ajfa-14839	388	6	accounting	accounting	PROPN
ajfa-14839	388	7	issn	issn	PROPN
ajfa-14839	388	8	1946	1946	NUM
ajfa-14839	388	9	-	-	PUNCT
ajfa-14839	388	10	052x	052x	PROPN
ajfa-14839	388	11	2019	2019	NUM
ajfa-14839	388	12	,	,	PUNCT
ajfa-14839	388	13	vol	vol	NOUN
ajfa-14839	388	14	.	.	PROPN
ajfa-14839	388	15	11	11	NUM
ajfa-14839	388	16	,	,	PUNCT
ajfa-14839	388	17	no	no	INTJ
ajfa-14839	388	18	.	.	NOUN
ajfa-14839	388	19	1	1	NUM
ajfa-14839	388	20	ajfa.macrothink.org/	ajfa.macrothink.org/	PROPN
ajfa-14839	388	21	240	240	NUM
ajfa-14839	388	22	ming	ming	NOUN
ajfa-14839	388	23	,	,	PUNCT
ajfa-14839	388	24	j.	j.	PROPN
ajfa-14839	388	25	(	(	PUNCT
ajfa-14839	388	26	2003	2003	NUM
ajfa-14839	388	27	)	)	PUNCT
ajfa-14839	388	28	.	.	PUNCT
ajfa-14839	389	1	earnings	earning	NOUN
ajfa-14839	389	2	management	management	NOUN
ajfa-14839	389	3	and	and	CCONJ
ajfa-14839	389	4	tunneling	tunnel	VERB
ajfa-14839	389	5	through	through	ADP
ajfa-14839	389	6	related	relate	VERB
ajfa-14839	389	7	party	party	NOUN
ajfa-14839	389	8	transactions	transaction	NOUN
ajfa-14839	389	9	:	:	PUNCT
ajfa-14839	389	10	evidence	evidence	NOUN
ajfa-14839	389	11	from	from	ADP
ajfa-14839	389	12	chinese	chinese	ADJ
ajfa-14839	389	13	corporate	corporate	ADJ
ajfa-14839	389	14	groups	group	NOUN
ajfa-14839	389	15	.	.	PUNCT
ajfa-14839	390	1	hong	hong	PROPN
ajfa-14839	390	2	kong	kong	PROPN
ajfa-14839	390	3	university	university	PROPN
ajfa-14839	390	4	of	of	ADP
ajfa-14839	390	5	science	science	NOUN
ajfa-14839	390	6	and	and	CCONJ
ajfa-14839	390	7	technology	technology	NOUN
ajfa-14839	390	8	(	(	PUNCT
ajfa-14839	390	9	hong	hong	PROPN
ajfa-14839	390	10	kong	kong	PROPN
ajfa-14839	390	11	)	)	PUNCT
ajfa-14839	390	12	,	,	PUNCT
ajfa-14839	390	13	proquest	proquest	PROPN
ajfa-14839	390	14	dissertations	dissertation	NOUN
ajfa-14839	390	15	publishing	publishing	NOUN
ajfa-14839	390	16	,	,	PUNCT
ajfa-14839	390	17	3101015	3101015	NUM
ajfa-14839	390	18	.	.	PUNCT
ajfa-14839	391	1	https://doi.org/10.2139/ssrn.424888	https://doi.org/10.2139/ssrn.424888	PROPN
ajfa-14839	391	2	othman	othman	PROPN
ajfa-14839	391	3	,	,	PUNCT
ajfa-14839	391	4	h.	h.	PROPN
ajfa-14839	391	5	,	,	PUNCT
ajfa-14839	391	6	&	&	CCONJ
ajfa-14839	391	7	mersni	mersni	PROPN
ajfa-14839	391	8	,	,	PUNCT
ajfa-14839	391	9	h.	h.	PROPN
ajfa-14839	391	10	(	(	PUNCT
ajfa-14839	391	11	2014	2014	NUM
ajfa-14839	391	12	)	)	PUNCT
ajfa-14839	391	13	.	.	PUNCT
ajfa-14839	392	1	the	the	DET
ajfa-14839	392	2	use	use	NOUN
ajfa-14839	392	3	of	of	ADP
ajfa-14839	392	4	discretionary	discretionary	ADJ
ajfa-14839	392	5	loan	loan	NOUN
ajfa-14839	392	6	loss	loss	NOUN
ajfa-14839	392	7	provisions	provision	NOUN
ajfa-14839	392	8	by	by	ADP
ajfa-14839	392	9	islamic	islamic	ADJ
ajfa-14839	392	10	banks	bank	NOUN
ajfa-14839	392	11	and	and	CCONJ
ajfa-14839	392	12	conventional	conventional	ADJ
ajfa-14839	392	13	banks	bank	NOUN
ajfa-14839	392	14	in	in	ADP
ajfa-14839	392	15	the	the	DET
ajfa-14839	392	16	middle	middle	PROPN
ajfa-14839	392	17	east	east	PROPN
ajfa-14839	392	18	region	region	NOUN
ajfa-14839	392	19	.	.	PUNCT
ajfa-14839	393	1	studies	study	NOUN
ajfa-14839	393	2	in	in	ADP
ajfa-14839	393	3	economics	economic	NOUN
ajfa-14839	393	4	and	and	CCONJ
ajfa-14839	393	5	finance	finance	NOUN
ajfa-14839	393	6	,	,	PUNCT
ajfa-14839	393	7	31(1	31(1	NUM
ajfa-14839	393	8	)	)	PUNCT
ajfa-14839	393	9	,	,	PUNCT
ajfa-14839	393	10	106	106	NUM
ajfa-14839	393	11	-	-	SYM
ajfa-14839	393	12	128	128	NUM
ajfa-14839	393	13	.	.	PUNCT
ajfa-14839	394	1	https://doi.org/10.1108/sef-02-2013-0017	https://doi.org/10.1108/sef-02-2013-0017	PRON
ajfa-14839	394	2	ozili	ozili	NOUN
ajfa-14839	394	3	,	,	PUNCT
ajfa-14839	394	4	p.	p.	NOUN
ajfa-14839	394	5	(	(	PUNCT
ajfa-14839	394	6	2018	2018	NUM
ajfa-14839	394	7	)	)	PUNCT
ajfa-14839	394	8	.	.	PUNCT
ajfa-14839	395	1	bank	bank	NOUN
ajfa-14839	395	2	loan	loan	NOUN
ajfa-14839	395	3	loss	loss	NOUN
ajfa-14839	395	4	provisions	provision	NOUN
ajfa-14839	395	5	,	,	PUNCT
ajfa-14839	395	6	investor	investor	NOUN
ajfa-14839	395	7	protection	protection	NOUN
ajfa-14839	395	8	and	and	CCONJ
ajfa-14839	395	9	the	the	DET
ajfa-14839	395	10	macroeconomy	macroeconomy	NOUN
ajfa-14839	395	11	.	.	PUNCT
ajfa-14839	396	1	international	international	ADJ
ajfa-14839	396	2	journal	journal	NOUN
ajfa-14839	396	3	of	of	ADP
ajfa-14839	396	4	emerging	emerge	VERB
ajfa-14839	396	5	markets	market	NOUN
ajfa-14839	396	6	,	,	PUNCT
ajfa-14839	396	7	13(1	13(1	NUM
ajfa-14839	396	8	)	)	PUNCT
ajfa-14839	396	9	,	,	PUNCT
ajfa-14839	396	10	45	45	NUM
ajfa-14839	396	11	-	-	SYM
ajfa-14839	396	12	65	65	NUM
ajfa-14839	396	13	.	.	PUNCT
ajfa-14839	397	1	https://doi.org/10.1108/ijoem-122016-0327	https://doi.org/10.1108/ijoem-122016-0327	PROPN
ajfa-14839	397	2	persakis	persakis	PROPN
ajfa-14839	397	3	,	,	PUNCT
ajfa-14839	397	4	a.	a.	PROPN
ajfa-14839	397	5	,	,	PUNCT
ajfa-14839	397	6	&	&	CCONJ
ajfa-14839	397	7	iatridis	iatridis	PROPN
ajfa-14839	397	8	,	,	PUNCT
ajfa-14839	397	9	g.	g.	PROPN
ajfa-14839	397	10	(	(	PUNCT
ajfa-14839	397	11	2015	2015	NUM
ajfa-14839	397	12	)	)	PUNCT
ajfa-14839	397	13	.	.	PUNCT
ajfa-14839	398	1	earnings	earning	NOUN
ajfa-14839	398	2	quality	quality	NOUN
ajfa-14839	398	3	under	under	ADP
ajfa-14839	398	4	financial	financial	ADJ
ajfa-14839	398	5	crisis	crisis	NOUN
ajfa-14839	398	6	:	:	PUNCT
ajfa-14839	398	7	a	a	DET
ajfa-14839	398	8	global	global	ADJ
ajfa-14839	398	9	empirical	empirical	ADJ
ajfa-14839	398	10	investigation	investigation	NOUN
ajfa-14839	398	11	.	.	PUNCT
ajfa-14839	399	1	journal	journal	NOUN
ajfa-14839	399	2	of	of	ADP
ajfa-14839	399	3	multinational	multinational	ADJ
ajfa-14839	399	4	financial	financial	ADJ
ajfa-14839	399	5	management	management	NOUN
ajfa-14839	399	6	,	,	PUNCT
ajfa-14839	399	7	30	30	NUM
ajfa-14839	399	8	.	.	PUNCT
ajfa-14839	400	1	https://doi.org/10.1016/j.mulfin.2014.12.002	https://doi.org/10.1016/j.mulfin.2014.12.002	PROPN
ajfa-14839	400	2	richardson	richardson	PROPN
ajfa-14839	400	3	,	,	PUNCT
ajfa-14839	400	4	s.	s.	PROPN
ajfa-14839	400	5	,	,	PUNCT
ajfa-14839	400	6	sloan	sloan	PROPN
ajfa-14839	400	7	,	,	PUNCT
ajfa-14839	400	8	r.	r.	PROPN
ajfa-14839	400	9	,	,	PUNCT
ajfa-14839	400	10	soliman	soliman	NOUN
ajfa-14839	400	11	,	,	PUNCT
ajfa-14839	400	12	m.	m.	NOUN
ajfa-14839	400	13	,	,	PUNCT
ajfa-14839	400	14	&	&	CCONJ
ajfa-14839	400	15	tuna	tuna	PROPN
ajfa-14839	400	16	,	,	PUNCT
ajfa-14839	400	17	i.	i.	NOUN
ajfa-14839	400	18	(	(	PUNCT
ajfa-14839	400	19	2005	2005	NUM
ajfa-14839	400	20	)	)	PUNCT
ajfa-14839	400	21	.	.	PUNCT
ajfa-14839	401	1	accrual	accrual	ADJ
ajfa-14839	401	2	reliability	reliability	NOUN
ajfa-14839	401	3	,	,	PUNCT
ajfa-14839	401	4	earnings	earning	NOUN
ajfa-14839	401	5	persistence	persistence	NOUN
ajfa-14839	401	6	and	and	CCONJ
ajfa-14839	401	7	stock	stock	NOUN
ajfa-14839	401	8	prices	price	NOUN
ajfa-14839	401	9	.	.	PUNCT
ajfa-14839	402	1	journal	journal	NOUN
ajfa-14839	402	2	of	of	ADP
ajfa-14839	402	3	accounting	accounting	PROPN
ajfa-14839	402	4	&	&	CCONJ
ajfa-14839	402	5	economics	economic	NOUN
ajfa-14839	402	6	,	,	PUNCT
ajfa-14839	402	7	39(3	39(3	NUM
ajfa-14839	402	8	)	)	PUNCT
ajfa-14839	402	9	,	,	PUNCT
ajfa-14839	402	10	437	437	NUM
ajfa-14839	402	11	-	-	SYM
ajfa-14839	402	12	485	485	NUM
ajfa-14839	402	13	.	.	PUNCT
ajfa-14839	403	1	https://doi.org/10.1016/j.jacceco.2005.04.005	https://doi.org/10.1016/j.jacceco.2005.04.005	NUM
ajfa-14839	403	2	safdar	safdar	PROPN
ajfa-14839	403	3	,	,	PUNCT
ajfa-14839	403	4	r.	r.	PROPN
ajfa-14839	403	5	,	,	PUNCT
ajfa-14839	403	6	&	&	CCONJ
ajfa-14839	403	7	yan	yan	PROPN
ajfa-14839	403	8	,	,	PUNCT
ajfa-14839	403	9	c.	c.	PROPN
ajfa-14839	403	10	(	(	PUNCT
ajfa-14839	403	11	2016	2016	NUM
ajfa-14839	403	12	)	)	PUNCT
ajfa-14839	403	13	.	.	PUNCT
ajfa-14839	404	1	managing	manage	VERB
ajfa-14839	404	2	accruals	accrual	NOUN
ajfa-14839	404	3	for	for	ADP
ajfa-14839	404	4	income	income	NOUN
ajfa-14839	404	5	smoothing	smoothing	NOUN
ajfa-14839	404	6	:	:	PUNCT
ajfa-14839	404	7	empirical	empirical	ADJ
ajfa-14839	404	8	evidence	evidence	NOUN
ajfa-14839	404	9	from	from	ADP
ajfa-14839	404	10	pakistan	pakistan	PROPN
ajfa-14839	404	11	.	.	PUNCT
ajfa-14839	405	1	journal	journal	PROPN
ajfa-14839	405	2	of	of	ADP
ajfa-14839	405	3	accounting	account	VERB
ajfa-14839	405	4	in	in	ADP
ajfa-14839	405	5	emerging	emerge	VERB
ajfa-14839	405	6	economies	economy	NOUN
ajfa-14839	405	7	,	,	PUNCT
ajfa-14839	405	8	6(4	6(4	NOUN
ajfa-14839	405	9	)	)	PUNCT
ajfa-14839	405	10	,	,	PUNCT
ajfa-14839	405	11	372	372	NUM
ajfa-14839	405	12	-	-	SYM
ajfa-14839	405	13	387	387	NUM
ajfa-14839	405	14	.	.	PUNCT
ajfa-14839	405	15	https://doi.org/10.1108/jaee-07-2014-0038	https://doi.org/10.1108/jaee-07-2014-0038	PROPN
ajfa-14839	405	16	sen	sen	PROPN
ajfa-14839	405	17	,	,	PUNCT
ajfa-14839	405	18	k.	k.	PROPN
ajfa-14839	405	19	(	(	PUNCT
ajfa-14839	405	20	2009	2009	NUM
ajfa-14839	405	21	)	)	PUNCT
ajfa-14839	405	22	.	.	PUNCT
ajfa-14839	406	1	earnings	earning	NOUN
ajfa-14839	406	2	surprise	surprise	NOUN
ajfa-14839	406	3	and	and	CCONJ
ajfa-14839	406	4	sophisticated	sophisticated	ADJ
ajfa-14839	406	5	investor	investor	NOUN
ajfa-14839	406	6	preferences	preference	NOUN
ajfa-14839	406	7	in	in	ADP
ajfa-14839	406	8	india	india	PROPN
ajfa-14839	406	9	.	.	PUNCT
ajfa-14839	407	1	journal	journal	PROPN
ajfa-14839	407	2	of	of	ADP
ajfa-14839	407	3	contemporary	contemporary	PROPN
ajfa-14839	407	4	accounting	accounting	PROPN
ajfa-14839	407	5	&	&	CCONJ
ajfa-14839	407	6	economics	economic	NOUN
ajfa-14839	407	7	,	,	PUNCT
ajfa-14839	407	8	5(1	5(1	NUM
ajfa-14839	407	9	)	)	PUNCT
ajfa-14839	407	10	,	,	PUNCT
ajfa-14839	407	11	1	1	NUM
ajfa-14839	407	12	-	-	SYM
ajfa-14839	407	13	19	19	NUM
ajfa-14839	407	14	.	.	PUNCT
ajfa-14839	408	1	https://doi.org/10.1016/j.jcae.2008.11.001	https://doi.org/10.1016/j.jcae.2008.11.001	PROPN
ajfa-14839	408	2	wu	wu	PROPN
ajfa-14839	408	3	,	,	PUNCT
ajfa-14839	408	4	y.	y.	PROPN
ajfa-14839	408	5	,	,	PUNCT
ajfa-14839	408	6	ting	ting	PROPN
ajfa-14839	408	7	,	,	PUNCT
ajfa-14839	408	8	i.	i.	PROPN
ajfa-14839	408	9	,	,	PUNCT
ajfa-14839	408	10	lu	lu	PROPN
ajfa-14839	408	11	,	,	PUNCT
ajfa-14839	408	12	w.	w.	PROPN
ajfa-14839	408	13	,	,	PUNCT
ajfa-14839	408	14	nourani	nourani	PROPN
ajfa-14839	408	15	,	,	PUNCT
ajfa-14839	408	16	md	md	PROPN
ajfa-14839	408	17	.	.	PROPN
ajfa-14839	408	18	,	,	PUNCT
ajfa-14839	408	19	&	&	CCONJ
ajfa-14839	408	20	kweh	kweh	PROPN
ajfa-14839	408	21	,	,	PUNCT
ajfa-14839	408	22	q.	q.	PROPN
ajfa-14839	408	23	(	(	PUNCT
ajfa-14839	408	24	2016	2016	NUM
ajfa-14839	408	25	)	)	PUNCT
ajfa-14839	408	26	.	.	PUNCT
ajfa-14839	409	1	the	the	DET
ajfa-14839	409	2	impact	impact	NOUN
ajfa-14839	409	3	of	of	ADP
ajfa-14839	409	4	earnings	earning	NOUN
ajfa-14839	409	5	management	management	NOUN
ajfa-14839	409	6	on	on	ADP
ajfa-14839	409	7	the	the	DET
ajfa-14839	409	8	performance	performance	NOUN
ajfa-14839	409	9	of	of	ADP
ajfa-14839	409	10	asean	asean	ADJ
ajfa-14839	409	11	banks	bank	NOUN
ajfa-14839	409	12	.	.	PUNCT
ajfa-14839	410	1	economic	economic	ADJ
ajfa-14839	410	2	modelling	modelling	NOUN
ajfa-14839	410	3	,	,	PUNCT
ajfa-14839	410	4	53	53	NUM
ajfa-14839	410	5	,	,	PUNCT
ajfa-14839	410	6	156	156	NUM
ajfa-14839	410	7	-	-	SYM
ajfa-14839	410	8	165	165	NUM
ajfa-14839	410	9	.	.	PUNCT
ajfa-14839	411	1	https://doi.org/10.1016/j.econmod.2015.11.023	https://doi.org/10.1016/j.econmod.2015.11.023	NUM
ajfa-14839	411	2	wysocki	wysocki	NOUN
ajfa-14839	411	3	,	,	PUNCT
ajfa-14839	411	4	p.	p.	NOUN
ajfa-14839	411	5	(	(	PUNCT
ajfa-14839	411	6	2011	2011	NUM
ajfa-14839	411	7	)	)	PUNCT
ajfa-14839	411	8	.	.	PUNCT
ajfa-14839	412	1	new	new	ADJ
ajfa-14839	412	2	institutional	institutional	ADJ
ajfa-14839	412	3	accounting	accounting	NOUN
ajfa-14839	412	4	and	and	CCONJ
ajfa-14839	412	5	ifrs	ifrs	PROPN
ajfa-14839	412	6	.	.	PUNCT
ajfa-14839	413	1	accounting	accounting	PROPN
ajfa-14839	413	2	business	business	PROPN
ajfa-14839	413	3	review	review	PROPN
ajfa-14839	413	4	,	,	PUNCT
ajfa-14839	413	5	41	41	NUM
ajfa-14839	413	6	,	,	PUNCT
ajfa-14839	413	7	3	3	NUM
ajfa-14839	413	8	.	.	PUNCT
ajfa-14839	413	9	https://doi.org/10.1080/00014788.2011.575298	https://doi.org/10.1080/00014788.2011.575298	PUNCT