id	sid	tid	token	lemma	pos
ajfa-1579	1	1	microsoft	microsoft	PROPN
ajfa-1579	1	2	word	word	PROPN
ajfa-1579	1	3	1579	1579	NUM
ajfa-1579	1	4	-	-	SYM
ajfa-1579	1	5	6365	6365	NUM
ajfa-1579	1	6	-	-	PUNCT
ajfa-1579	1	7	2	2	NUM
ajfa-1579	1	8	-	-	PUNCT
ajfa-1579	1	9	rv	rv	NOUN
ajfa-1579	1	10	-	-	PUNCT
ajfa-1579	1	11	writer3	writer3	NOUN
ajfa-1579	1	12	-	-	PUNCT
ajfa-1579	1	13	new	new	ADJ
ajfa-1579	1	14	asian	asian	ADJ
ajfa-1579	1	15	journal	journal	NOUN
ajfa-1579	1	16	of	of	ADP
ajfa-1579	1	17	finance	finance	PROPN
ajfa-1579	1	18	&	&	CCONJ
ajfa-1579	1	19	accounting	accounting	PROPN
ajfa-1579	1	20	issn	issn	PROPN
ajfa-1579	1	21	1946	1946	NUM
ajfa-1579	1	22	-	-	PUNCT
ajfa-1579	1	23	052x	052x	NOUN
ajfa-1579	1	24	2012	2012	NUM
ajfa-1579	1	25	,	,	PUNCT
ajfa-1579	1	26	vol	vol	NOUN
ajfa-1579	1	27	.	.	PROPN
ajfa-1579	1	28	4	4	NUM
ajfa-1579	1	29	,	,	PUNCT
ajfa-1579	1	30	no	no	INTJ
ajfa-1579	1	31	.	.	NOUN
ajfa-1579	1	32	2	2	NUM
ajfa-1579	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1579	1	34	75	75	NUM
ajfa-1579	1	35	the	the	DET
ajfa-1579	1	36	percent	percent	NOUN
ajfa-1579	1	37	-	-	PUNCT
ajfa-1579	1	38	change	change	NOUN
ajfa-1579	1	39	extension	extension	NOUN
ajfa-1579	1	40	to	to	ADP
ajfa-1579	1	41	the	the	DET
ajfa-1579	1	42	dupont	dupont	NOUN
ajfa-1579	1	43	identity	identity	NOUN
ajfa-1579	1	44	david	david	PROPN
ajfa-1579	1	45	eagle	eagle	PROPN
ajfa-1579	1	46	dept	dept	PROPN
ajfa-1579	1	47	.	.	PROPN
ajfa-1579	1	48	of	of	ADP
ajfa-1579	1	49	management	management	NOUN
ajfa-1579	1	50	,	,	PUNCT
ajfa-1579	1	51	eastern	eastern	PROPN
ajfa-1579	1	52	washington	washington	PROPN
ajfa-1579	1	53	university	university	PROPN
ajfa-1579	1	54	668	668	NUM
ajfa-1579	1	55	n.	n.	NOUN
ajfa-1579	1	56	riverpoint	riverpoint	NOUN
ajfa-1579	1	57	blvd	blvd	NOUN
ajfa-1579	1	58	.	.	PUNCT
ajfa-1579	1	59	,	,	PUNCT
ajfa-1579	1	60	spokane	spokane	PROPN
ajfa-1579	1	61	,	,	PUNCT
ajfa-1579	1	62	wa	wa	PROPN
ajfa-1579	1	63	99202	99202	NUM
ajfa-1579	1	64	-	-	SYM
ajfa-1579	1	65	1677	1677	NUM
ajfa-1579	1	66	,	,	PUNCT
ajfa-1579	1	67	usa	usa	PROPN
ajfa-1579	1	68	tel	tel	PROPN
ajfa-1579	1	69	:	:	PUNCT
ajfa-1579	1	70	1	1	NUM
ajfa-1579	1	71	-	-	PUNCT
ajfa-1579	1	72	509	509	NUM
ajfa-1579	1	73	-	-	PUNCT
ajfa-1579	1	74	828	828	NUM
ajfa-1579	1	75	-	-	SYM
ajfa-1579	1	76	1229	1229	NUM
ajfa-1579	1	77	e	e	NOUN
ajfa-1579	1	78	-	-	NOUN
ajfa-1579	1	79	mail	mail	NOUN
ajfa-1579	1	80	:	:	PUNCT
ajfa-1579	1	81	deagle@ewu.edu	deagle@ewu.edu	PROPN
ajfa-1579	1	82	arsen	arsen	PROPN
ajfa-1579	1	83	djatej	djatej	PROPN
ajfa-1579	1	84	(	(	PUNCT
ajfa-1579	1	85	corresponding	correspond	VERB
ajfa-1579	1	86	author	author	NOUN
ajfa-1579	1	87	)	)	PUNCT
ajfa-1579	1	88	dept	dept	NOUN
ajfa-1579	1	89	.	.	PROPN
ajfa-1579	1	90	of	of	ADP
ajfa-1579	1	91	accounting	account	VERB
ajfa-1579	1	92	information	information	NOUN
ajfa-1579	1	93	systems	system	NOUN
ajfa-1579	1	94	,	,	PUNCT
ajfa-1579	1	95	eastern	eastern	PROPN
ajfa-1579	1	96	washington	washington	PROPN
ajfa-1579	1	97	university	university	PROPN
ajfa-1579	1	98	668	668	NUM
ajfa-1579	1	99	n.	n.	NOUN
ajfa-1579	1	100	riverpoint	riverpoint	NOUN
ajfa-1579	1	101	blvd	blvd	NOUN
ajfa-1579	1	102	.	.	PUNCT
ajfa-1579	1	103	,	,	PUNCT
ajfa-1579	1	104	spokane	spokane	PROPN
ajfa-1579	1	105	,	,	PUNCT
ajfa-1579	1	106	wa	wa	PROPN
ajfa-1579	1	107	99202	99202	NUM
ajfa-1579	1	108	-	-	SYM
ajfa-1579	1	109	1677	1677	NUM
ajfa-1579	1	110	,	,	PUNCT
ajfa-1579	1	111	usa	usa	PROPN
ajfa-1579	1	112	tel	tel	PROPN
ajfa-1579	1	113	:	:	PUNCT
ajfa-1579	1	114	1	1	NUM
ajfa-1579	1	115	-	-	PUNCT
ajfa-1579	1	116	509	509	NUM
ajfa-1579	1	117	-	-	PUNCT
ajfa-1579	1	118	828	828	NUM
ajfa-1579	1	119	-	-	SYM
ajfa-1579	1	120	1250	1250	NUM
ajfa-1579	1	121	e	e	NOUN
ajfa-1579	1	122	-	-	NOUN
ajfa-1579	1	123	mail	mail	NOUN
ajfa-1579	1	124	:	:	PUNCT
ajfa-1579	1	125	adjatej@ewu.edu	adjatej@ewu.edu	PROPN
ajfa-1579	2	1	received	receive	VERB
ajfa-1579	2	2	:	:	PUNCT
ajfa-1579	2	3	april	april	PROPN
ajfa-1579	2	4	1	1	NUM
ajfa-1579	2	5	,	,	PUNCT
ajfa-1579	2	6	2012	2012	NUM
ajfa-1579	2	7	accepted	accept	VERB
ajfa-1579	2	8	:	:	PUNCT
ajfa-1579	2	9	july	july	PROPN
ajfa-1579	2	10	23	23	NUM
ajfa-1579	2	11	,	,	PUNCT
ajfa-1579	2	12	2012	2012	NUM
ajfa-1579	2	13	published	publish	VERB
ajfa-1579	2	14	:	:	PUNCT
ajfa-1579	2	15	december	december	PROPN
ajfa-1579	2	16	1	1	NUM
ajfa-1579	2	17	,	,	PUNCT
ajfa-1579	2	18	2012	2012	NUM
ajfa-1579	2	19	doi:10.5296	doi:10.5296	NOUN
ajfa-1579	2	20	/	/	SYM
ajfa-1579	2	21	ajfa.v4i2.1579	ajfa.v4i2.1579	NUM
ajfa-1579	2	22	url	url	PROPN
ajfa-1579	2	23	:	:	PUNCT
ajfa-1579	2	24	http://dx.doi.org/10.5296/ajfa.v4i2.1579	http://dx.doi.org/10.5296/ajfa.v4i2.1579	X
ajfa-1579	3	1	abstract	abstract	ADJ
ajfa-1579	3	2	from	from	ADP
ajfa-1579	3	3	the	the	DET
ajfa-1579	3	4	dupont	dupont	NOUN
ajfa-1579	3	5	identity	identity	NOUN
ajfa-1579	3	6	,	,	PUNCT
ajfa-1579	3	7	this	this	DET
ajfa-1579	3	8	paper	paper	NOUN
ajfa-1579	3	9	derives	derive	VERB
ajfa-1579	3	10	a	a	DET
ajfa-1579	3	11	formula	formula	NOUN
ajfa-1579	3	12	relating	relate	VERB
ajfa-1579	3	13	the	the	DET
ajfa-1579	3	14	percent	percent	NOUN
ajfa-1579	3	15	changes	change	NOUN
ajfa-1579	3	16	in	in	ADP
ajfa-1579	3	17	the	the	DET
ajfa-1579	3	18	return	return	NOUN
ajfa-1579	3	19	on	on	ADP
ajfa-1579	3	20	equity	equity	NOUN
ajfa-1579	3	21	(	(	PUNCT
ajfa-1579	3	22	roe	roe	PROPN
ajfa-1579	3	23	)	)	PUNCT
ajfa-1579	3	24	to	to	ADP
ajfa-1579	3	25	the	the	DET
ajfa-1579	3	26	percent	percent	NOUN
ajfa-1579	3	27	changes	change	NOUN
ajfa-1579	3	28	in	in	ADP
ajfa-1579	3	29	the	the	DET
ajfa-1579	3	30	dupont	dupont	NOUN
ajfa-1579	3	31	components	component	NOUN
ajfa-1579	3	32	.	.	PUNCT
ajfa-1579	4	1	this	this	DET
ajfa-1579	4	2	formula	formula	NOUN
ajfa-1579	4	3	is	be	AUX
ajfa-1579	4	4	useful	useful	ADJ
ajfa-1579	4	5	in	in	ADP
ajfa-1579	4	6	determining	determine	VERB
ajfa-1579	4	7	the	the	DET
ajfa-1579	4	8	primary	primary	ADJ
ajfa-1579	4	9	reasons	reason	NOUN
ajfa-1579	4	10	why	why	SCONJ
ajfa-1579	4	11	the	the	DET
ajfa-1579	4	12	roe	roe	NOUN
ajfa-1579	4	13	changed	change	VERB
ajfa-1579	4	14	from	from	ADP
ajfa-1579	4	15	one	one	NUM
ajfa-1579	4	16	period	period	NOUN
ajfa-1579	4	17	to	to	ADP
ajfa-1579	4	18	the	the	DET
ajfa-1579	4	19	next	next	ADJ
ajfa-1579	4	20	.	.	PUNCT
ajfa-1579	5	1	while	while	SCONJ
ajfa-1579	5	2	the	the	DET
ajfa-1579	5	3	periodic	periodic	ADJ
ajfa-1579	5	4	percent	percent	NOUN
ajfa-1579	5	5	change	change	NOUN
ajfa-1579	5	6	relationship	relationship	NOUN
ajfa-1579	5	7	is	be	AUX
ajfa-1579	5	8	nonlinear	nonlinear	ADJ
ajfa-1579	5	9	,	,	PUNCT
ajfa-1579	5	10	a	a	DET
ajfa-1579	5	11	simple	simple	ADJ
ajfa-1579	5	12	and	and	CCONJ
ajfa-1579	5	13	intuitive	intuitive	ADJ
ajfa-1579	5	14	additive	additive	ADJ
ajfa-1579	5	15	formula	formula	NOUN
ajfa-1579	5	16	is	be	AUX
ajfa-1579	5	17	an	an	DET
ajfa-1579	5	18	approximation	approximation	NOUN
ajfa-1579	5	19	,	,	PUNCT
ajfa-1579	5	20	albeit	albeit	SCONJ
ajfa-1579	5	21	at	at	ADP
ajfa-1579	5	22	times	time	NOUN
ajfa-1579	5	23	a	a	DET
ajfa-1579	5	24	poor	poor	ADJ
ajfa-1579	5	25	approximation	approximation	NOUN
ajfa-1579	5	26	.	.	PUNCT
ajfa-1579	6	1	we	we	PRON
ajfa-1579	6	2	also	also	ADV
ajfa-1579	6	3	convert	convert	VERB
ajfa-1579	6	4	the	the	DET
ajfa-1579	6	5	periodic	periodic	ADJ
ajfa-1579	6	6	percent	percent	NOUN
ajfa-1579	6	7	changes	change	NOUN
ajfa-1579	6	8	in	in	ADP
ajfa-1579	6	9	the	the	DET
ajfa-1579	6	10	roe	roe	NOUN
ajfa-1579	6	11	and	and	CCONJ
ajfa-1579	6	12	its	its	PRON
ajfa-1579	6	13	dupont	dupont	NOUN
ajfa-1579	6	14	components	component	NOUN
ajfa-1579	6	15	into	into	ADP
ajfa-1579	6	16	their	their	PRON
ajfa-1579	6	17	equivalent	equivalent	ADJ
ajfa-1579	6	18	instantaneous	instantaneous	ADJ
ajfa-1579	6	19	rates	rate	NOUN
ajfa-1579	6	20	of	of	ADP
ajfa-1579	6	21	change	change	NOUN
ajfa-1579	6	22	.	.	PUNCT
ajfa-1579	7	1	these	these	DET
ajfa-1579	7	2	instantaneous	instantaneous	ADJ
ajfa-1579	7	3	rates	rate	NOUN
ajfa-1579	7	4	of	of	ADP
ajfa-1579	7	5	changes	change	NOUN
ajfa-1579	7	6	in	in	ADP
ajfa-1579	7	7	the	the	DET
ajfa-1579	7	8	dupont	dupont	NOUN
ajfa-1579	7	9	components	component	NOUN
ajfa-1579	7	10	do	do	AUX
ajfa-1579	7	11	precisely	precisely	ADV
ajfa-1579	7	12	sum	sum	VERB
ajfa-1579	7	13	to	to	ADP
ajfa-1579	7	14	the	the	DET
ajfa-1579	7	15	instantaneous	instantaneous	ADJ
ajfa-1579	7	16	rate	rate	NOUN
ajfa-1579	7	17	of	of	ADP
ajfa-1579	7	18	change	change	NOUN
ajfa-1579	7	19	in	in	ADP
ajfa-1579	7	20	the	the	DET
ajfa-1579	7	21	roe	roe	NOUN
ajfa-1579	7	22	,	,	PUNCT
ajfa-1579	7	23	providing	provide	VERB
ajfa-1579	7	24	a	a	DET
ajfa-1579	7	25	method	method	NOUN
ajfa-1579	7	26	for	for	ADP
ajfa-1579	7	27	analysts	analyst	NOUN
ajfa-1579	7	28	to	to	ADP
ajfa-1579	7	29	both	both	CCONJ
ajfa-1579	7	30	intuitively	intuitively	ADV
ajfa-1579	7	31	and	and	CCONJ
ajfa-1579	7	32	accurately	accurately	ADV
ajfa-1579	7	33	present	present	VERB
ajfa-1579	7	34	their	their	PRON
ajfa-1579	7	35	analysis	analysis	NOUN
ajfa-1579	7	36	.	.	PUNCT
ajfa-1579	8	1	keywords	keyword	NOUN
ajfa-1579	8	2	:	:	PUNCT
ajfa-1579	8	3	dupont	dupont	NOUN
ajfa-1579	8	4	identity	identity	NOUN
ajfa-1579	8	5	,	,	PUNCT
ajfa-1579	8	6	time	time	NOUN
ajfa-1579	8	7	-	-	PUNCT
ajfa-1579	8	8	series	series	NOUN
ajfa-1579	8	9	analysis	analysis	NOUN
ajfa-1579	8	10	,	,	PUNCT
ajfa-1579	8	11	return	return	NOUN
ajfa-1579	8	12	on	on	ADP
ajfa-1579	8	13	equity	equity	NOUN
ajfa-1579	8	14	asian	asian	ADJ
ajfa-1579	8	15	journal	journal	PROPN
ajfa-1579	8	16	of	of	ADP
ajfa-1579	8	17	finance	finance	PROPN
ajfa-1579	8	18	&	&	CCONJ
ajfa-1579	8	19	accounting	accounting	PROPN
ajfa-1579	8	20	issn	issn	PROPN
ajfa-1579	8	21	1946	1946	NUM
ajfa-1579	8	22	-	-	PUNCT
ajfa-1579	8	23	052x	052x	NOUN
ajfa-1579	8	24	2012	2012	NUM
ajfa-1579	8	25	,	,	PUNCT
ajfa-1579	8	26	vol	vol	NOUN
ajfa-1579	8	27	.	.	PROPN
ajfa-1579	9	1	4	4	NUM
ajfa-1579	9	2	,	,	PUNCT
ajfa-1579	9	3	no	no	INTJ
ajfa-1579	9	4	.	.	NOUN
ajfa-1579	9	5	2	2	NUM
ajfa-1579	9	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1579	9	7	76	76	NUM
ajfa-1579	9	8	1	1	NUM
ajfa-1579	9	9	.	.	PUNCT
ajfa-1579	10	1	introduction	introduction	NOUN
ajfa-1579	10	2	the	the	DET
ajfa-1579	10	3	dupont	dupont	NOUN
ajfa-1579	10	4	identity	identity	NOUN
ajfa-1579	10	5	is	be	AUX
ajfa-1579	10	6	a	a	DET
ajfa-1579	10	7	widely	widely	ADV
ajfa-1579	10	8	cited	cite	VERB
ajfa-1579	10	9	and	and	CCONJ
ajfa-1579	10	10	extensively	extensively	ADV
ajfa-1579	10	11	used	use	VERB
ajfa-1579	10	12	relationship	relationship	NOUN
ajfa-1579	10	13	between	between	ADP
ajfa-1579	10	14	the	the	DET
ajfa-1579	10	15	return	return	NOUN
ajfa-1579	10	16	on	on	ADP
ajfa-1579	10	17	equity	equity	NOUN
ajfa-1579	10	18	(	(	PUNCT
ajfa-1579	10	19	roe	roe	PROPN
ajfa-1579	10	20	)	)	PUNCT
ajfa-1579	10	21	,	,	PUNCT
ajfa-1579	10	22	the	the	DET
ajfa-1579	10	23	profit	profit	NOUN
ajfa-1579	10	24	margin	margin	NOUN
ajfa-1579	10	25	(	(	PUNCT
ajfa-1579	10	26	pm	pm	NOUN
ajfa-1579	10	27	)	)	PUNCT
ajfa-1579	10	28	,	,	PUNCT
ajfa-1579	10	29	the	the	DET
ajfa-1579	10	30	total	total	ADJ
ajfa-1579	10	31	asset	asset	NOUN
ajfa-1579	10	32	turnover	turnover	NOUN
ajfa-1579	10	33	rate	rate	NOUN
ajfa-1579	10	34	(	(	PUNCT
ajfa-1579	10	35	tat	tat	NOUN
ajfa-1579	10	36	)	)	PUNCT
ajfa-1579	10	37	,	,	PUNCT
ajfa-1579	10	38	and	and	CCONJ
ajfa-1579	10	39	the	the	DET
ajfa-1579	10	40	equity	equity	NOUN
ajfa-1579	10	41	multiplier	multiplier	ADV
ajfa-1579	10	42	(	(	PUNCT
ajfa-1579	10	43	em	em	PRON
ajfa-1579	10	44	)	)	PUNCT
ajfa-1579	10	45	.	.	PUNCT
ajfa-1579	11	1	sometimes	sometimes	ADV
ajfa-1579	11	2	analysts	analyst	NOUN
ajfa-1579	11	3	use	use	VERB
ajfa-1579	11	4	the	the	DET
ajfa-1579	11	5	dupont	dupont	NOUN
ajfa-1579	11	6	identity	identity	NOUN
ajfa-1579	11	7	to	to	PART
ajfa-1579	11	8	compare	compare	VERB
ajfa-1579	11	9	and	and	CCONJ
ajfa-1579	11	10	interpret	interpret	VERB
ajfa-1579	11	11	differences	difference	NOUN
ajfa-1579	11	12	in	in	ADP
ajfa-1579	11	13	these	these	DET
ajfa-1579	11	14	ratios	ratio	NOUN
ajfa-1579	11	15	among	among	ADP
ajfa-1579	11	16	different	different	ADJ
ajfa-1579	11	17	firms	firm	NOUN
ajfa-1579	11	18	(	(	PUNCT
ajfa-1579	11	19	i.e.	i.e.	X
ajfa-1579	11	20	,	,	PUNCT
ajfa-1579	11	21	cross	cross	ADJ
ajfa-1579	11	22	-	-	ADJ
ajfa-1579	11	23	sectional	sectional	ADJ
ajfa-1579	11	24	analysis	analysis	NOUN
ajfa-1579	11	25	)	)	PUNCT
ajfa-1579	11	26	.	.	PUNCT
ajfa-1579	12	1	analysts	analyst	NOUN
ajfa-1579	12	2	also	also	ADV
ajfa-1579	12	3	at	at	ADP
ajfa-1579	12	4	times	time	NOUN
ajfa-1579	12	5	use	use	VERB
ajfa-1579	12	6	the	the	DET
ajfa-1579	12	7	dupont	dupont	NOUN
ajfa-1579	12	8	identity	identity	NOUN
ajfa-1579	12	9	to	to	PART
ajfa-1579	12	10	analyze	analyze	VERB
ajfa-1579	12	11	and	and	CCONJ
ajfa-1579	12	12	interpret	interpret	VERB
ajfa-1579	12	13	the	the	DET
ajfa-1579	12	14	changes	change	NOUN
ajfa-1579	12	15	of	of	ADP
ajfa-1579	12	16	these	these	DET
ajfa-1579	12	17	ratios	ratio	NOUN
ajfa-1579	12	18	for	for	ADP
ajfa-1579	12	19	a	a	DET
ajfa-1579	12	20	particular	particular	ADJ
ajfa-1579	12	21	firm	firm	NOUN
ajfa-1579	12	22	over	over	ADP
ajfa-1579	12	23	time	time	NOUN
ajfa-1579	12	24	(	(	PUNCT
ajfa-1579	12	25	i.e.	i.e.	X
ajfa-1579	12	26	,	,	PUNCT
ajfa-1579	12	27	time	time	NOUN
ajfa-1579	12	28	-	-	PUNCT
ajfa-1579	12	29	series	series	NOUN
ajfa-1579	12	30	analysis	analysis	NOUN
ajfa-1579	12	31	)	)	PUNCT
ajfa-1579	12	32	.	.	PUNCT
ajfa-1579	13	1	the	the	DET
ajfa-1579	13	2	existing	exist	VERB
ajfa-1579	13	3	literature	literature	NOUN
ajfa-1579	13	4	on	on	ADP
ajfa-1579	13	5	the	the	DET
ajfa-1579	13	6	dupont	dupont	NOUN
ajfa-1579	13	7	identity	identity	NOUN
ajfa-1579	13	8	includes	include	VERB
ajfa-1579	13	9	various	various	ADJ
ajfa-1579	13	10	extensions	extension	NOUN
ajfa-1579	13	11	to	to	ADP
ajfa-1579	13	12	the	the	DET
ajfa-1579	13	13	dupont	dupont	NOUN
ajfa-1579	13	14	identity	identity	NOUN
ajfa-1579	13	15	that	that	PRON
ajfa-1579	13	16	enhance	enhance	VERB
ajfa-1579	13	17	the	the	DET
ajfa-1579	13	18	information	information	NOUN
ajfa-1579	13	19	revealed	reveal	VERB
ajfa-1579	13	20	for	for	ADP
ajfa-1579	13	21	cross	cross	ADJ
ajfa-1579	13	22	-	-	ADJ
ajfa-1579	13	23	sectional	sectional	ADJ
ajfa-1579	13	24	analysis	analysis	NOUN
ajfa-1579	13	25	.	.	PUNCT
ajfa-1579	14	1	however	however	ADV
ajfa-1579	14	2	,	,	PUNCT
ajfa-1579	14	3	we	we	PRON
ajfa-1579	14	4	found	find	VERB
ajfa-1579	14	5	no	no	DET
ajfa-1579	14	6	literature	literature	NOUN
ajfa-1579	14	7	that	that	PRON
ajfa-1579	14	8	improves	improve	VERB
ajfa-1579	14	9	the	the	DET
ajfa-1579	14	10	dupont	dupont	NOUN
ajfa-1579	14	11	identity	identity	NOUN
ajfa-1579	14	12	’s	’s	PART
ajfa-1579	14	13	use	use	NOUN
ajfa-1579	14	14	for	for	ADP
ajfa-1579	14	15	time	time	NOUN
ajfa-1579	14	16	-	-	PUNCT
ajfa-1579	14	17	series	series	NOUN
ajfa-1579	14	18	analysis	analysis	NOUN
ajfa-1579	14	19	.	.	PUNCT
ajfa-1579	15	1	to	to	PART
ajfa-1579	15	2	help	help	VERB
ajfa-1579	15	3	facilitate	facilitate	VERB
ajfa-1579	15	4	the	the	DET
ajfa-1579	15	5	“	"	PUNCT
ajfa-1579	15	6	time	time	NOUN
ajfa-1579	15	7	-	-	PUNCT
ajfa-1579	15	8	series	series	NOUN
ajfa-1579	15	9	”	"	PUNCT
ajfa-1579	15	10	type	type	NOUN
ajfa-1579	15	11	of	of	ADP
ajfa-1579	15	12	comparisons	comparison	NOUN
ajfa-1579	15	13	,	,	PUNCT
ajfa-1579	15	14	we	we	PRON
ajfa-1579	15	15	extend	extend	VERB
ajfa-1579	15	16	the	the	DET
ajfa-1579	15	17	dupont	dupont	NOUN
ajfa-1579	15	18	identity	identity	NOUN
ajfa-1579	15	19	to	to	ADP
ajfa-1579	15	20	a	a	DET
ajfa-1579	15	21	relationship	relationship	NOUN
ajfa-1579	15	22	which	which	PRON
ajfa-1579	15	23	relates	relate	VERB
ajfa-1579	15	24	the	the	DET
ajfa-1579	15	25	rate	rate	NOUN
ajfa-1579	15	26	of	of	ADP
ajfa-1579	15	27	change	change	NOUN
ajfa-1579	15	28	in	in	ADP
ajfa-1579	15	29	the	the	DET
ajfa-1579	15	30	roe	roe	NOUN
ajfa-1579	15	31	to	to	ADP
ajfa-1579	15	32	the	the	DET
ajfa-1579	15	33	rate	rate	NOUN
ajfa-1579	15	34	of	of	ADP
ajfa-1579	15	35	change	change	NOUN
ajfa-1579	15	36	in	in	ADP
ajfa-1579	15	37	each	each	PRON
ajfa-1579	15	38	of	of	ADP
ajfa-1579	15	39	its	its	PRON
ajfa-1579	15	40	components	component	NOUN
ajfa-1579	15	41	.	.	PUNCT
ajfa-1579	16	1	the	the	DET
ajfa-1579	16	2	new	new	ADJ
ajfa-1579	16	3	relationship	relationship	NOUN
ajfa-1579	16	4	should	should	AUX
ajfa-1579	16	5	be	be	AUX
ajfa-1579	16	6	more	more	ADV
ajfa-1579	16	7	useful	useful	ADJ
ajfa-1579	16	8	than	than	ADP
ajfa-1579	16	9	the	the	DET
ajfa-1579	16	10	dupont	dupont	NOUN
ajfa-1579	16	11	identity	identity	NOUN
ajfa-1579	16	12	itself	itself	PRON
ajfa-1579	16	13	to	to	PART
ajfa-1579	16	14	explain	explain	VERB
ajfa-1579	16	15	why	why	SCONJ
ajfa-1579	16	16	the	the	DET
ajfa-1579	16	17	roe	roe	NOUN
ajfa-1579	16	18	changes	change	VERB
ajfa-1579	16	19	from	from	ADP
ajfa-1579	16	20	one	one	NUM
ajfa-1579	16	21	time	time	NOUN
ajfa-1579	16	22	period	period	NOUN
ajfa-1579	16	23	to	to	ADP
ajfa-1579	16	24	the	the	DET
ajfa-1579	16	25	next	next	ADJ
ajfa-1579	16	26	.	.	PUNCT
ajfa-1579	17	1	this	this	DET
ajfa-1579	17	2	paper	paper	NOUN
ajfa-1579	17	3	presents	present	VERB
ajfa-1579	17	4	both	both	CCONJ
ajfa-1579	17	5	the	the	DET
ajfa-1579	17	6	theoretical	theoretical	ADJ
ajfa-1579	17	7	relationship	relationship	NOUN
ajfa-1579	17	8	and	and	CCONJ
ajfa-1579	17	9	a	a	DET
ajfa-1579	17	10	simple	simple	ADJ
ajfa-1579	17	11	additive	additive	ADJ
ajfa-1579	17	12	approximation	approximation	NOUN
ajfa-1579	17	13	between	between	ADP
ajfa-1579	17	14	the	the	DET
ajfa-1579	17	15	percent	percent	NOUN
ajfa-1579	17	16	changes	change	NOUN
ajfa-1579	17	17	in	in	ADP
ajfa-1579	17	18	the	the	DET
ajfa-1579	17	19	dupont	dupont	NOUN
ajfa-1579	17	20	identity	identity	NOUN
ajfa-1579	17	21	components	component	NOUN
ajfa-1579	17	22	and	and	CCONJ
ajfa-1579	17	23	the	the	DET
ajfa-1579	17	24	percent	percent	NOUN
ajfa-1579	17	25	change	change	NOUN
ajfa-1579	17	26	in	in	ADP
ajfa-1579	17	27	the	the	DET
ajfa-1579	17	28	roe	roe	NOUN
ajfa-1579	17	29	.	.	PUNCT
ajfa-1579	18	1	many	many	ADJ
ajfa-1579	18	2	analysts	analyst	NOUN
ajfa-1579	18	3	and	and	CCONJ
ajfa-1579	18	4	their	their	PRON
ajfa-1579	18	5	audiences	audience	NOUN
ajfa-1579	18	6	will	will	AUX
ajfa-1579	18	7	find	find	VERB
ajfa-1579	18	8	the	the	DET
ajfa-1579	18	9	simplicity	simplicity	NOUN
ajfa-1579	18	10	of	of	ADP
ajfa-1579	18	11	the	the	DET
ajfa-1579	18	12	additive	additive	ADJ
ajfa-1579	18	13	approximation	approximation	NOUN
ajfa-1579	18	14	more	more	ADV
ajfa-1579	18	15	intuitive	intuitive	ADJ
ajfa-1579	18	16	than	than	ADP
ajfa-1579	18	17	the	the	DET
ajfa-1579	18	18	exact	exact	ADJ
ajfa-1579	18	19	theoretical	theoretical	ADJ
ajfa-1579	18	20	relationship	relationship	NOUN
ajfa-1579	18	21	.	.	PUNCT
ajfa-1579	19	1	however	however	ADV
ajfa-1579	19	2	,	,	PUNCT
ajfa-1579	19	3	at	at	ADP
ajfa-1579	19	4	times	time	NOUN
ajfa-1579	19	5	the	the	DET
ajfa-1579	19	6	impreciseness	impreciseness	NOUN
ajfa-1579	19	7	of	of	ADP
ajfa-1579	19	8	the	the	DET
ajfa-1579	19	9	approximation	approximation	NOUN
ajfa-1579	19	10	can	can	AUX
ajfa-1579	19	11	lead	lead	VERB
ajfa-1579	19	12	to	to	ADP
ajfa-1579	19	13	incorrect	incorrect	ADJ
ajfa-1579	19	14	results	result	NOUN
ajfa-1579	19	15	.	.	PUNCT
ajfa-1579	20	1	to	to	PART
ajfa-1579	20	2	enable	enable	VERB
ajfa-1579	20	3	analysts	analyst	NOUN
ajfa-1579	20	4	to	to	PART
ajfa-1579	20	5	maintain	maintain	VERB
ajfa-1579	20	6	precision	precision	NOUN
ajfa-1579	20	7	while	while	SCONJ
ajfa-1579	20	8	using	use	VERB
ajfa-1579	20	9	the	the	DET
ajfa-1579	20	10	intuitively	intuitively	ADV
ajfa-1579	20	11	-	-	PUNCT
ajfa-1579	20	12	appealing	appeal	VERB
ajfa-1579	20	13	simple	simple	ADJ
ajfa-1579	20	14	sum	sum	NOUN
ajfa-1579	20	15	,	,	PUNCT
ajfa-1579	20	16	we	we	PRON
ajfa-1579	20	17	convert	convert	VERB
ajfa-1579	20	18	the	the	DET
ajfa-1579	20	19	periodic	periodic	ADJ
ajfa-1579	20	20	percent	percent	NOUN
ajfa-1579	20	21	changes	change	NOUN
ajfa-1579	20	22	of	of	ADP
ajfa-1579	20	23	the	the	DET
ajfa-1579	20	24	dupont	dupont	NOUN
ajfa-1579	20	25	components	component	NOUN
ajfa-1579	20	26	to	to	PART
ajfa-1579	20	27	equivalent	equivalent	ADJ
ajfa-1579	20	28	instantaneous	instantaneous	ADJ
ajfa-1579	20	29	percent	percent	NOUN
ajfa-1579	20	30	changes	change	NOUN
ajfa-1579	20	31	.	.	PUNCT
ajfa-1579	21	1	the	the	DET
ajfa-1579	21	2	sum	sum	NOUN
ajfa-1579	21	3	of	of	ADP
ajfa-1579	21	4	these	these	DET
ajfa-1579	21	5	instantaneous	instantaneous	ADJ
ajfa-1579	21	6	percent	percent	NOUN
ajfa-1579	21	7	changes	change	NOUN
ajfa-1579	21	8	in	in	ADP
ajfa-1579	21	9	the	the	DET
ajfa-1579	21	10	components	component	NOUN
ajfa-1579	21	11	does	do	AUX
ajfa-1579	21	12	exactly	exactly	ADV
ajfa-1579	21	13	equal	equal	VERB
ajfa-1579	21	14	the	the	DET
ajfa-1579	21	15	instantaneous	instantaneous	ADJ
ajfa-1579	21	16	percent	percent	NOUN
ajfa-1579	21	17	change	change	NOUN
ajfa-1579	21	18	in	in	ADP
ajfa-1579	21	19	the	the	DET
ajfa-1579	21	20	roe	roe	NOUN
ajfa-1579	21	21	.	.	PUNCT
ajfa-1579	22	1	while	while	SCONJ
ajfa-1579	22	2	some	some	PRON
ajfa-1579	22	3	may	may	AUX
ajfa-1579	22	4	find	find	VERB
ajfa-1579	22	5	the	the	DET
ajfa-1579	22	6	formulas	formula	NOUN
ajfa-1579	22	7	for	for	ADP
ajfa-1579	22	8	the	the	DET
ajfa-1579	22	9	instantaneous	instantaneous	ADJ
ajfa-1579	22	10	percent	percent	NOUN
ajfa-1579	22	11	changes	change	NOUN
ajfa-1579	22	12	daunting	daunt	VERB
ajfa-1579	22	13	,	,	PUNCT
ajfa-1579	22	14	we	we	PRON
ajfa-1579	22	15	present	present	VERB
ajfa-1579	22	16	them	they	PRON
ajfa-1579	22	17	in	in	ADP
ajfa-1579	22	18	a	a	DET
ajfa-1579	22	19	computer	computer	NOUN
ajfa-1579	22	20	spreadsheet	spreadsheet	NOUN
ajfa-1579	22	21	which	which	PRON
ajfa-1579	22	22	enables	enable	VERB
ajfa-1579	22	23	analysts	analyst	NOUN
ajfa-1579	22	24	to	to	PART
ajfa-1579	22	25	quickly	quickly	ADV
ajfa-1579	22	26	and	and	CCONJ
ajfa-1579	22	27	easily	easily	ADV
ajfa-1579	22	28	make	make	VERB
ajfa-1579	22	29	the	the	DET
ajfa-1579	22	30	conversions	conversion	NOUN
ajfa-1579	22	31	.	.	PUNCT
ajfa-1579	23	1	the	the	DET
ajfa-1579	23	2	next	next	ADJ
ajfa-1579	23	3	section	section	NOUN
ajfa-1579	23	4	presents	present	VERB
ajfa-1579	23	5	a	a	DET
ajfa-1579	23	6	short	short	ADJ
ajfa-1579	23	7	literature	literature	NOUN
ajfa-1579	23	8	review	review	NOUN
ajfa-1579	23	9	of	of	ADP
ajfa-1579	23	10	the	the	DET
ajfa-1579	23	11	dupont	dupont	NOUN
ajfa-1579	23	12	identity	identity	NOUN
ajfa-1579	23	13	.	.	PUNCT
ajfa-1579	24	1	section	section	NOUN
ajfa-1579	24	2	3	3	NUM
ajfa-1579	24	3	then	then	ADV
ajfa-1579	24	4	presents	present	VERB
ajfa-1579	24	5	and	and	CCONJ
ajfa-1579	24	6	explains	explain	VERB
ajfa-1579	24	7	our	our	PRON
ajfa-1579	24	8	extension	extension	NOUN
ajfa-1579	24	9	to	to	ADP
ajfa-1579	24	10	the	the	DET
ajfa-1579	24	11	dupont	dupont	NOUN
ajfa-1579	24	12	identity	identity	NOUN
ajfa-1579	24	13	.	.	PUNCT
ajfa-1579	25	1	while	while	SCONJ
ajfa-1579	25	2	this	this	DET
ajfa-1579	25	3	extension	extension	NOUN
ajfa-1579	25	4	has	have	VERB
ajfa-1579	25	5	a	a	DET
ajfa-1579	25	6	simple	simple	ADJ
ajfa-1579	25	7	and	and	CCONJ
ajfa-1579	25	8	intuitive	intuitive	ADJ
ajfa-1579	25	9	additive	additive	ADJ
ajfa-1579	25	10	approximation	approximation	NOUN
ajfa-1579	25	11	,	,	PUNCT
ajfa-1579	25	12	that	that	DET
ajfa-1579	25	13	approximation	approximation	NOUN
ajfa-1579	25	14	can	can	AUX
ajfa-1579	25	15	at	at	ADP
ajfa-1579	25	16	time	time	NOUN
ajfa-1579	25	17	be	be	AUX
ajfa-1579	25	18	misleading	misleading	ADJ
ajfa-1579	25	19	.	.	PUNCT
ajfa-1579	26	1	section	section	NOUN
ajfa-1579	26	2	4	4	NUM
ajfa-1579	26	3	shows	show	VERB
ajfa-1579	26	4	how	how	SCONJ
ajfa-1579	26	5	we	we	PRON
ajfa-1579	26	6	can	can	AUX
ajfa-1579	26	7	convert	convert	VERB
ajfa-1579	26	8	the	the	DET
ajfa-1579	26	9	periodical	periodical	ADJ
ajfa-1579	26	10	rates	rate	NOUN
ajfa-1579	26	11	of	of	ADP
ajfa-1579	26	12	change	change	NOUN
ajfa-1579	26	13	to	to	ADP
ajfa-1579	26	14	equivalent	equivalent	ADJ
ajfa-1579	26	15	instantaneous	instantaneous	ADJ
ajfa-1579	26	16	rates	rate	NOUN
ajfa-1579	26	17	of	of	ADP
ajfa-1579	26	18	change	change	NOUN
ajfa-1579	26	19	where	where	SCONJ
ajfa-1579	26	20	these	these	DET
ajfa-1579	26	21	instantaneous	instantaneous	ADJ
ajfa-1579	26	22	rates	rate	NOUN
ajfa-1579	26	23	do	do	AUX
ajfa-1579	26	24	exactly	exactly	ADV
ajfa-1579	26	25	sum	sum	VERB
ajfa-1579	26	26	to	to	PART
ajfa-1579	26	27	instantaneous	instantaneous	VERB
ajfa-1579	26	28	the	the	DET
ajfa-1579	26	29	rate	rate	NOUN
ajfa-1579	26	30	of	of	ADP
ajfa-1579	26	31	change	change	NOUN
ajfa-1579	26	32	in	in	ADP
ajfa-1579	26	33	the	the	DET
ajfa-1579	26	34	roe	roe	NOUN
ajfa-1579	26	35	.	.	PUNCT
ajfa-1579	27	1	2	2	X
ajfa-1579	27	2	.	.	X
ajfa-1579	27	3	literature	literature	NOUN
ajfa-1579	27	4	review	review	NOUN
ajfa-1579	27	5	instead	instead	ADV
ajfa-1579	27	6	of	of	ADP
ajfa-1579	27	7	“	"	PUNCT
ajfa-1579	27	8	dupont	dupont	NOUN
ajfa-1579	27	9	identity	identity	NOUN
ajfa-1579	27	10	,	,	PUNCT
ajfa-1579	27	11	”	"	PUNCT
ajfa-1579	27	12	the	the	DET
ajfa-1579	27	13	literature	literature	NOUN
ajfa-1579	27	14	sometimes	sometimes	ADV
ajfa-1579	27	15	uses	use	VERB
ajfa-1579	27	16	the	the	DET
ajfa-1579	27	17	labels	label	NOUN
ajfa-1579	27	18	“	"	PUNCT
ajfa-1579	27	19	dupont	dupont	NOUN
ajfa-1579	27	20	equation	equation	NOUN
ajfa-1579	27	21	,	,	PUNCT
ajfa-1579	27	22	”	"	PUNCT
ajfa-1579	27	23	“	"	PUNCT
ajfa-1579	27	24	dupont	dupont	NOUN
ajfa-1579	27	25	analysis	analysis	NOUN
ajfa-1579	27	26	,	,	PUNCT
ajfa-1579	27	27	”	"	PUNCT
ajfa-1579	27	28	or	or	CCONJ
ajfa-1579	27	29	“	"	PUNCT
ajfa-1579	27	30	dupont	dupont	NOUN
ajfa-1579	27	31	model	model	NOUN
ajfa-1579	27	32	.	.	PUNCT
ajfa-1579	27	33	”	"	PUNCT
ajfa-1579	28	1	several	several	ADJ
ajfa-1579	28	2	articles	article	NOUN
ajfa-1579	28	3	in	in	ADP
ajfa-1579	28	4	the	the	DET
ajfa-1579	28	5	literature	literature	NOUN
ajfa-1579	28	6	use	use	VERB
ajfa-1579	28	7	the	the	DET
ajfa-1579	28	8	definition	definition	NOUN
ajfa-1579	28	9	of	of	ADP
ajfa-1579	28	10	dupont	dupont	NOUN
ajfa-1579	28	11	identity	identity	NOUN
ajfa-1579	28	12	in	in	ADP
ajfa-1579	28	13	their	their	PRON
ajfa-1579	28	14	analysis	analysis	NOUN
ajfa-1579	28	15	.	.	PUNCT
ajfa-1579	29	1	for	for	ADP
ajfa-1579	29	2	example	example	NOUN
ajfa-1579	29	3	,	,	PUNCT
ajfa-1579	29	4	van	van	PROPN
ajfa-1579	29	5	voorhis	voorhis	NOUN
ajfa-1579	29	6	et	et	NOUN
ajfa-1579	29	7	al	al	PROPN
ajfa-1579	29	8	.	.	PROPN
ajfa-1579	30	1	(	(	PUNCT
ajfa-1579	30	2	1981	1981	NUM
ajfa-1579	30	3	)	)	PUNCT
ajfa-1579	30	4	discuss	discuss	VERB
ajfa-1579	30	5	how	how	SCONJ
ajfa-1579	30	6	the	the	DET
ajfa-1579	30	7	dupont	dupont	NOUN
ajfa-1579	30	8	identity	identity	NOUN
ajfa-1579	30	9	can	can	AUX
ajfa-1579	30	10	be	be	AUX
ajfa-1579	30	11	useful	useful	ADJ
ajfa-1579	30	12	to	to	ADP
ajfa-1579	30	13	small	small	ADJ
ajfa-1579	30	14	businesses	business	NOUN
ajfa-1579	30	15	.	.	PUNCT
ajfa-1579	31	1	mishra	mishra	PROPN
ajfa-1579	31	2	et	et	PROPN
ajfa-1579	31	3	al	al	PROPN
ajfa-1579	31	4	.	.	PROPN
ajfa-1579	31	5	(	(	PUNCT
ajfa-1579	31	6	2008	2008	NUM
ajfa-1579	31	7	)	)	PUNCT
ajfa-1579	31	8	apply	apply	VERB
ajfa-1579	31	9	the	the	DET
ajfa-1579	31	10	dupont	dupont	NOUN
ajfa-1579	31	11	identity	identity	NOUN
ajfa-1579	31	12	to	to	ADP
ajfa-1579	31	13	the	the	DET
ajfa-1579	31	14	agricultural	agricultural	ADJ
ajfa-1579	31	15	economy	economy	NOUN
ajfa-1579	31	16	in	in	ADP
ajfa-1579	31	17	the	the	DET
ajfa-1579	31	18	u.s	u.s	PROPN
ajfa-1579	31	19	.	.	PROPN
ajfa-1579	31	20	solliman	solliman	NOUN
ajfa-1579	31	21	(	(	PUNCT
ajfa-1579	31	22	2007	2007	NUM
ajfa-1579	31	23	)	)	PUNCT
ajfa-1579	31	24	empirically	empirically	ADV
ajfa-1579	31	25	finds	find	VERB
ajfa-1579	31	26	the	the	DET
ajfa-1579	31	27	information	information	NOUN
ajfa-1579	31	28	contained	contain	VERB
ajfa-1579	31	29	in	in	ADP
ajfa-1579	31	30	the	the	DET
ajfa-1579	31	31	dupont	dupont	NOUN
ajfa-1579	31	32	identity	identity	NOUN
ajfa-1579	31	33	’s	’s	PART
ajfa-1579	31	34	components	component	NOUN
ajfa-1579	31	35	is	be	AUX
ajfa-1579	31	36	useful	useful	ADJ
ajfa-1579	31	37	in	in	ADP
ajfa-1579	31	38	determining	determine	VERB
ajfa-1579	31	39	the	the	DET
ajfa-1579	31	40	value	value	NOUN
ajfa-1579	31	41	of	of	ADP
ajfa-1579	31	42	firms	firm	NOUN
ajfa-1579	31	43	;	;	PUNCT
ajfa-1579	31	44	he	he	PRON
ajfa-1579	31	45	also	also	ADV
ajfa-1579	31	46	finds	find	VERB
ajfa-1579	31	47	that	that	SCONJ
ajfa-1579	31	48	changes	change	NOUN
ajfa-1579	31	49	in	in	ADP
ajfa-1579	31	50	the	the	DET
ajfa-1579	31	51	dupont	dupont	NOUN
ajfa-1579	31	52	component	component	NOUN
ajfa-1579	31	53	ratios	ratio	NOUN
ajfa-1579	31	54	do	do	AUX
ajfa-1579	31	55	have	have	VERB
ajfa-1579	31	56	effects	effect	NOUN
ajfa-1579	31	57	on	on	ADP
ajfa-1579	31	58	investors	investor	NOUN
ajfa-1579	31	59	’	’	PART
ajfa-1579	31	60	valuation	valuation	NOUN
ajfa-1579	31	61	of	of	ADP
ajfa-1579	31	62	the	the	DET
ajfa-1579	31	63	firm	firm	NOUN
ajfa-1579	31	64	.	.	PUNCT
ajfa-1579	32	1	dehning	dehne	VERB
ajfa-1579	32	2	and	and	CCONJ
ajfa-1579	32	3	stratopoulos	stratopoulo	NOUN
ajfa-1579	32	4	(	(	PUNCT
ajfa-1579	32	5	2002	2002	NUM
ajfa-1579	32	6	)	)	PUNCT
ajfa-1579	32	7	empirically	empirically	ADV
ajfa-1579	32	8	use	use	VERB
ajfa-1579	32	9	the	the	DET
ajfa-1579	32	10	dupont	dupont	NOUN
ajfa-1579	32	11	component	component	NOUN
ajfa-1579	32	12	ratios	ratio	NOUN
ajfa-1579	32	13	to	to	PART
ajfa-1579	32	14	study	study	VERB
ajfa-1579	32	15	information	information	NOUN
ajfa-1579	32	16	-	-	PUNCT
ajfa-1579	32	17	technology	technology	NOUN
ajfa-1579	32	18	firms	firm	NOUN
ajfa-1579	32	19	to	to	PART
ajfa-1579	32	20	determine	determine	VERB
ajfa-1579	32	21	their	their	PRON
ajfa-1579	32	22	comparative	comparative	ADJ
ajfa-1579	32	23	asian	asian	ADJ
ajfa-1579	32	24	journal	journal	NOUN
ajfa-1579	32	25	of	of	ADP
ajfa-1579	32	26	finance	finance	PROPN
ajfa-1579	32	27	&	&	CCONJ
ajfa-1579	32	28	accounting	accounting	PROPN
ajfa-1579	32	29	issn	issn	PROPN
ajfa-1579	32	30	1946	1946	NUM
ajfa-1579	32	31	-	-	PUNCT
ajfa-1579	32	32	052x	052x	NOUN
ajfa-1579	32	33	2012	2012	NUM
ajfa-1579	32	34	,	,	PUNCT
ajfa-1579	32	35	vol	vol	NOUN
ajfa-1579	32	36	.	.	PROPN
ajfa-1579	33	1	4	4	NUM
ajfa-1579	33	2	,	,	PUNCT
ajfa-1579	33	3	no	no	INTJ
ajfa-1579	33	4	.	.	NOUN
ajfa-1579	33	5	2	2	NUM
ajfa-1579	33	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	33	7	77	77	NUM
ajfa-1579	33	8	advantages	advantage	NOUN
ajfa-1579	33	9	in	in	ADP
ajfa-1579	33	10	terms	term	NOUN
ajfa-1579	33	11	of	of	ADP
ajfa-1579	33	12	profitability	profitability	NOUN
ajfa-1579	33	13	and	and	CCONJ
ajfa-1579	33	14	efficiency	efficiency	NOUN
ajfa-1579	33	15	.	.	PUNCT
ajfa-1579	34	1	blumenthal	blumenthal	PROPN
ajfa-1579	34	2	(	(	PUNCT
ajfa-1579	34	3	1998	1998	NUM
ajfa-1579	34	4	)	)	PUNCT
ajfa-1579	34	5	discusses	discuss	VERB
ajfa-1579	34	6	the	the	DET
ajfa-1579	34	7	advantages	advantage	NOUN
ajfa-1579	34	8	and	and	CCONJ
ajfa-1579	34	9	disadvantages	disadvantage	NOUN
ajfa-1579	34	10	of	of	ADP
ajfa-1579	34	11	the	the	DET
ajfa-1579	34	12	dupont	dupont	NOUN
ajfa-1579	34	13	identity	identity	NOUN
ajfa-1579	34	14	compared	compare	VERB
ajfa-1579	34	15	to	to	ADP
ajfa-1579	34	16	other	other	ADJ
ajfa-1579	34	17	methods	method	NOUN
ajfa-1579	34	18	of	of	ADP
ajfa-1579	34	19	analysis	analysis	NOUN
ajfa-1579	34	20	.	.	PUNCT
ajfa-1579	35	1	other	other	ADJ
ajfa-1579	35	2	researchers	researcher	NOUN
ajfa-1579	35	3	utilize	utilize	VERB
ajfa-1579	35	4	the	the	DET
ajfa-1579	35	5	dupont	dupont	NOUN
ajfa-1579	35	6	identity	identity	NOUN
ajfa-1579	35	7	to	to	PART
ajfa-1579	35	8	supplement	supplement	VERB
ajfa-1579	35	9	other	other	ADJ
ajfa-1579	35	10	methods	method	NOUN
ajfa-1579	35	11	of	of	ADP
ajfa-1579	35	12	analysis	analysis	NOUN
ajfa-1579	35	13	.	.	PUNCT
ajfa-1579	36	1	for	for	ADP
ajfa-1579	36	2	example	example	NOUN
ajfa-1579	36	3	,	,	PUNCT
ajfa-1579	36	4	feroz	feroz	PROPN
ajfa-1579	36	5	et	et	PROPN
ajfa-1579	36	6	al	al	PROPN
ajfa-1579	36	7	.	.	PROPN
ajfa-1579	37	1	(	(	PUNCT
ajfa-1579	37	2	2003	2003	NUM
ajfa-1579	37	3	)	)	PUNCT
ajfa-1579	37	4	do	do	AUX
ajfa-1579	37	5	“	"	PUNCT
ajfa-1579	37	6	data	data	VERB
ajfa-1579	37	7	envelopment	envelopment	ADJ
ajfa-1579	37	8	analysis	analysis	NOUN
ajfa-1579	37	9	”	"	PUNCT
ajfa-1579	37	10	based	base	VERB
ajfa-1579	37	11	on	on	ADP
ajfa-1579	37	12	the	the	DET
ajfa-1579	37	13	dupont	dupont	NOUN
ajfa-1579	37	14	identity	identity	NOUN
ajfa-1579	37	15	by	by	ADP
ajfa-1579	37	16	converting	convert	VERB
ajfa-1579	37	17	the	the	DET
ajfa-1579	37	18	dupont	dupont	NOUN
ajfa-1579	37	19	component	component	NOUN
ajfa-1579	37	20	ratios	ratio	NOUN
ajfa-1579	37	21	to	to	ADP
ajfa-1579	37	22	technical	technical	ADJ
ajfa-1579	37	23	-	-	PUNCT
ajfa-1579	37	24	efficiency	efficiency	NOUN
ajfa-1579	37	25	equivalents	equivalent	NOUN
ajfa-1579	37	26	.	.	PUNCT
ajfa-1579	38	1	feroz	feroz	PROPN
ajfa-1579	38	2	et	et	PROPN
ajfa-1579	38	3	al	al	PROPN
ajfa-1579	38	4	.	.	PROPN
ajfa-1579	39	1	then	then	ADV
ajfa-1579	39	2	empirically	empirically	ADV
ajfa-1579	39	3	demonstrate	demonstrate	VERB
ajfa-1579	39	4	that	that	SCONJ
ajfa-1579	39	5	the	the	DET
ajfa-1579	39	6	data	datum	NOUN
ajfa-1579	39	7	envelopment	envelopment	ADJ
ajfa-1579	39	8	analysis	analysis	NOUN
ajfa-1579	39	9	does	do	AUX
ajfa-1579	39	10	add	add	VERB
ajfa-1579	39	11	informational	informational	ADJ
ajfa-1579	39	12	value	value	NOUN
ajfa-1579	39	13	relative	relative	ADJ
ajfa-1579	39	14	to	to	ADP
ajfa-1579	39	15	just	just	ADV
ajfa-1579	39	16	using	use	VERB
ajfa-1579	39	17	the	the	DET
ajfa-1579	39	18	dupont	dupont	NOUN
ajfa-1579	39	19	ratios	ratio	NOUN
ajfa-1579	39	20	by	by	ADP
ajfa-1579	39	21	themselves	themselves	PRON
ajfa-1579	39	22	.	.	PUNCT
ajfa-1579	40	1	other	other	ADJ
ajfa-1579	40	2	analysts	analyst	NOUN
ajfa-1579	40	3	have	have	AUX
ajfa-1579	40	4	extended	extend	VERB
ajfa-1579	40	5	the	the	DET
ajfa-1579	40	6	dupont	dupont	NOUN
ajfa-1579	40	7	identity	identity	NOUN
ajfa-1579	40	8	in	in	ADP
ajfa-1579	40	9	various	various	ADJ
ajfa-1579	40	10	ways	way	NOUN
ajfa-1579	40	11	.	.	PUNCT
ajfa-1579	41	1	these	these	DET
ajfa-1579	41	2	extensions	extension	NOUN
ajfa-1579	41	3	break	break	VERB
ajfa-1579	41	4	the	the	DET
ajfa-1579	41	5	dupont	dupont	NOUN
ajfa-1579	41	6	components	component	NOUN
ajfa-1579	41	7	down	down	ADP
ajfa-1579	41	8	into	into	ADP
ajfa-1579	41	9	subcomponents	subcomponent	NOUN
ajfa-1579	41	10	.	.	PUNCT
ajfa-1579	42	1	bruns	brun	NOUN
ajfa-1579	42	2	et	et	PROPN
ajfa-1579	42	3	al	al	PROPN
ajfa-1579	42	4	.	.	PROPN
ajfa-1579	43	1	(	(	PUNCT
ajfa-1579	43	2	2008	2008	NUM
ajfa-1579	43	3	)	)	PUNCT
ajfa-1579	43	4	extend	extend	VERB
ajfa-1579	43	5	the	the	DET
ajfa-1579	43	6	dupont	dupont	NOUN
ajfa-1579	43	7	identity	identity	NOUN
ajfa-1579	43	8	to	to	PART
ajfa-1579	43	9	include	include	VERB
ajfa-1579	43	10	the	the	DET
ajfa-1579	43	11	spreads	spread	NOUN
ajfa-1579	43	12	between	between	ADP
ajfa-1579	43	13	the	the	DET
ajfa-1579	43	14	return	return	NOUN
ajfa-1579	43	15	on	on	ADP
ajfa-1579	43	16	net	net	ADJ
ajfa-1579	43	17	assets	asset	NOUN
ajfa-1579	43	18	and	and	CCONJ
ajfa-1579	43	19	the	the	DET
ajfa-1579	43	20	cost	cost	NOUN
ajfa-1579	43	21	of	of	ADP
ajfa-1579	43	22	debt	debt	NOUN
ajfa-1579	43	23	to	to	PART
ajfa-1579	43	24	try	try	VERB
ajfa-1579	43	25	to	to	PART
ajfa-1579	43	26	better	well	ADV
ajfa-1579	43	27	deal	deal	VERB
ajfa-1579	43	28	with	with	ADP
ajfa-1579	43	29	the	the	DET
ajfa-1579	43	30	effect	effect	NOUN
ajfa-1579	43	31	of	of	ADP
ajfa-1579	43	32	financial	financial	ADJ
ajfa-1579	43	33	leverage	leverage	NOUN
ajfa-1579	43	34	.	.	PUNCT
ajfa-1579	44	1	colin	colin	PROPN
ajfa-1579	44	2	(	(	PUNCT
ajfa-1579	44	3	1997	1997	NUM
ajfa-1579	44	4	)	)	PUNCT
ajfa-1579	44	5	discusses	discuss	VERB
ajfa-1579	44	6	how	how	SCONJ
ajfa-1579	44	7	the	the	DET
ajfa-1579	44	8	profit	profit	NOUN
ajfa-1579	44	9	margin	margin	NOUN
ajfa-1579	44	10	can	can	AUX
ajfa-1579	44	11	be	be	AUX
ajfa-1579	44	12	further	far	ADV
ajfa-1579	44	13	broken	break	VERB
ajfa-1579	44	14	down	down	ADP
ajfa-1579	44	15	into	into	ADP
ajfa-1579	44	16	three	three	NUM
ajfa-1579	44	17	subcomponents	subcomponent	NOUN
ajfa-1579	44	18	:	:	PUNCT
ajfa-1579	44	19	(	(	PUNCT
ajfa-1579	44	20	i	i	NOUN
ajfa-1579	44	21	)	)	PUNCT
ajfa-1579	44	22	an	an	DET
ajfa-1579	44	23	operating	operate	VERB
ajfa-1579	44	24	profit	profit	NOUN
ajfa-1579	44	25	margin	margin	NOUN
ajfa-1579	44	26	,	,	PUNCT
ajfa-1579	44	27	(	(	PUNCT
ajfa-1579	44	28	ii	ii	NOUN
ajfa-1579	44	29	)	)	PUNCT
ajfa-1579	44	30	an	an	DET
ajfa-1579	44	31	interest	interest	NOUN
ajfa-1579	44	32	factor	factor	NOUN
ajfa-1579	44	33	,	,	PUNCT
ajfa-1579	44	34	and	and	CCONJ
ajfa-1579	44	35	(	(	PUNCT
ajfa-1579	44	36	ii	ii	NOUN
ajfa-1579	44	37	)	)	PUNCT
ajfa-1579	44	38	a	a	DET
ajfa-1579	44	39	tax	tax	NOUN
ajfa-1579	44	40	factor	factor	NOUN
ajfa-1579	44	41	.	.	PUNCT
ajfa-1579	45	1	callahan	callahan	PROPN
ajfa-1579	45	2	et	et	PROPN
ajfa-1579	45	3	al	al	PROPN
ajfa-1579	45	4	.	.	PROPN
ajfa-1579	46	1	(	(	PUNCT
ajfa-1579	46	2	2007	2007	NUM
ajfa-1579	46	3	)	)	PUNCT
ajfa-1579	46	4	is	be	AUX
ajfa-1579	46	5	the	the	DET
ajfa-1579	46	6	most	most	ADV
ajfa-1579	46	7	comprehensive	comprehensive	ADJ
ajfa-1579	46	8	discussion	discussion	NOUN
ajfa-1579	46	9	of	of	ADP
ajfa-1579	46	10	the	the	DET
ajfa-1579	46	11	dupont	dupont	NOUN
ajfa-1579	46	12	identity	identity	NOUN
ajfa-1579	46	13	and	and	CCONJ
ajfa-1579	46	14	many	many	ADJ
ajfa-1579	46	15	of	of	ADP
ajfa-1579	46	16	its	its	PRON
ajfa-1579	46	17	extensions	extension	NOUN
ajfa-1579	46	18	.	.	PUNCT
ajfa-1579	47	1	while	while	SCONJ
ajfa-1579	47	2	there	there	PRON
ajfa-1579	47	3	have	have	AUX
ajfa-1579	47	4	been	be	AUX
ajfa-1579	47	5	several	several	ADJ
ajfa-1579	47	6	additions	addition	NOUN
ajfa-1579	47	7	to	to	ADP
ajfa-1579	47	8	the	the	DET
ajfa-1579	47	9	dupont	dupont	NOUN
ajfa-1579	47	10	identity	identity	NOUN
ajfa-1579	47	11	for	for	ADP
ajfa-1579	47	12	cross	cross	ADJ
ajfa-1579	47	13	-	-	ADJ
ajfa-1579	47	14	sectional	sectional	ADJ
ajfa-1579	47	15	analysis	analysis	NOUN
ajfa-1579	47	16	,	,	PUNCT
ajfa-1579	47	17	none	none	NOUN
ajfa-1579	47	18	of	of	ADP
ajfa-1579	47	19	these	these	DET
ajfa-1579	47	20	extensions	extension	NOUN
ajfa-1579	47	21	have	have	AUX
ajfa-1579	47	22	improved	improve	VERB
ajfa-1579	47	23	the	the	DET
ajfa-1579	47	24	use	use	NOUN
ajfa-1579	47	25	of	of	ADP
ajfa-1579	47	26	the	the	DET
ajfa-1579	47	27	dupont	dupont	NOUN
ajfa-1579	47	28	identity	identity	NOUN
ajfa-1579	47	29	for	for	ADP
ajfa-1579	47	30	time	time	NOUN
ajfa-1579	47	31	-	-	PUNCT
ajfa-1579	47	32	series	series	NOUN
ajfa-1579	47	33	analysis	analysis	NOUN
ajfa-1579	47	34	.	.	PUNCT
ajfa-1579	48	1	our	our	PRON
ajfa-1579	48	2	paper	paper	NOUN
ajfa-1579	48	3	fills	fill	VERB
ajfa-1579	48	4	this	this	DET
ajfa-1579	48	5	gap	gap	NOUN
ajfa-1579	48	6	by	by	ADP
ajfa-1579	48	7	providing	provide	VERB
ajfa-1579	48	8	what	what	PRON
ajfa-1579	48	9	we	we	PRON
ajfa-1579	48	10	refer	refer	VERB
ajfa-1579	48	11	to	to	ADP
ajfa-1579	48	12	as	as	ADP
ajfa-1579	48	13	a	a	DET
ajfa-1579	48	14	“	"	PUNCT
ajfa-1579	48	15	growth	growth	NOUN
ajfa-1579	48	16	-	-	PUNCT
ajfa-1579	48	17	rate	rate	NOUN
ajfa-1579	48	18	extension	extension	NOUN
ajfa-1579	48	19	to	to	ADP
ajfa-1579	48	20	the	the	DET
ajfa-1579	48	21	dupont	dupont	NOUN
ajfa-1579	48	22	identity	identity	NOUN
ajfa-1579	48	23	.	.	PUNCT
ajfa-1579	48	24	”	"	PUNCT
ajfa-1579	49	1	3	3	X
ajfa-1579	49	2	.	.	X
ajfa-1579	49	3	growth	growth	NOUN
ajfa-1579	49	4	-	-	PUNCT
ajfa-1579	49	5	rate	rate	NOUN
ajfa-1579	49	6	extension	extension	NOUN
ajfa-1579	49	7	to	to	ADP
ajfa-1579	49	8	dupont	dupont	NOUN
ajfa-1579	49	9	identity	identity	NOUN
ajfa-1579	49	10	the	the	DET
ajfa-1579	49	11	dupont	dupont	NOUN
ajfa-1579	49	12	identity	identity	NOUN
ajfa-1579	49	13	as	as	SCONJ
ajfa-1579	49	14	presented	present	VERB
ajfa-1579	49	15	in	in	ADP
ajfa-1579	49	16	parrino	parrino	PROPN
ajfa-1579	49	17	et	et	PROPN
ajfa-1579	49	18	al	al	PROPN
ajfa-1579	49	19	.	.	PROPN
ajfa-1579	50	1	(	(	PUNCT
ajfa-1579	50	2	2012	2012	NUM
ajfa-1579	50	3	)	)	PUNCT
ajfa-1579	50	4	is	be	AUX
ajfa-1579	50	5	as	as	SCONJ
ajfa-1579	50	6	follows	follow	VERB
ajfa-1579	50	7	where	where	SCONJ
ajfa-1579	50	8	the	the	DET
ajfa-1579	50	9	t	t	NOUN
ajfa-1579	50	10	subscript	subscript	NOUN
ajfa-1579	50	11	represents	represent	VERB
ajfa-1579	50	12	the	the	DET
ajfa-1579	50	13	period	period	NOUN
ajfa-1579	50	14	for	for	ADP
ajfa-1579	50	15	each	each	DET
ajfa-1579	50	16	variable	variable	NOUN
ajfa-1579	50	17	:	:	PUNCT
ajfa-1579	50	18	roet	roet	VERB
ajfa-1579	50	19	=	=	PUNCT
ajfa-1579	50	20	pmt	pmt	PROPN
ajfa-1579	50	21	tatt	tatt	PROPN
ajfa-1579	50	22	emt	emt	PROPN
ajfa-1579	50	23	(	(	PUNCT
ajfa-1579	50	24	1	1	NUM
ajfa-1579	50	25	)	)	PUNCT
ajfa-1579	50	26	where	where	SCONJ
ajfa-1579	50	27	roe	roe	PROPN
ajfa-1579	50	28	sales	sale	NOUN
ajfa-1579	50	29	incomenet	incomenet	NOUN
ajfa-1579	50	30			PROPN
ajfa-1579	50	31	,	,	PUNCT
ajfa-1579	50	32	pm	pm	NOUN
ajfa-1579	50	33	sales	sale	NOUN
ajfa-1579	50	34	incomenet	incomenet	NOUN
ajfa-1579	50	35			PROPN
ajfa-1579	50	36	,	,	PUNCT
ajfa-1579	50	37	tat	tat	ADJ
ajfa-1579	50	38	assets	asset	NOUN
ajfa-1579	50	39	sales	sales	NOUN
ajfa-1579	50	40	,	,	PUNCT
ajfa-1579	50	41	and	and	CCONJ
ajfa-1579	50	42	em	em	PRON
ajfa-1579	50	43	equiity	equiity	NOUN
ajfa-1579	50	44	assets	assets	ADV
ajfa-1579	50	45	.	.	PUNCT
ajfa-1579	51	1	the	the	DET
ajfa-1579	51	2	equity	equity	NOUN
ajfa-1579	51	3	multiplier	multiplier	ADV
ajfa-1579	51	4	(	(	PUNCT
ajfa-1579	51	5	em	em	PRON
ajfa-1579	51	6	)	)	PUNCT
ajfa-1579	51	7	also	also	ADV
ajfa-1579	51	8	equals	equal	VERB
ajfa-1579	51	9	one	one	NUM
ajfa-1579	51	10	plus	plus	CCONJ
ajfa-1579	51	11	the	the	DET
ajfa-1579	51	12	debt	debt	NOUN
ajfa-1579	51	13	-	-	PUNCT
ajfa-1579	51	14	to	to	ADP
ajfa-1579	51	15	-	-	PUNCT
ajfa-1579	51	16	equity	equity	NOUN
ajfa-1579	51	17	ratio	ratio	NOUN
ajfa-1579	51	18	.	.	PUNCT
ajfa-1579	52	1	to	to	PART
ajfa-1579	52	2	convert	convert	VERB
ajfa-1579	52	3	the	the	DET
ajfa-1579	52	4	dupont	dupont	NOUN
ajfa-1579	52	5	identity	identity	NOUN
ajfa-1579	52	6	to	to	ADP
ajfa-1579	52	7	a	a	DET
ajfa-1579	52	8	relationship	relationship	NOUN
ajfa-1579	52	9	involving	involve	VERB
ajfa-1579	52	10	changes	change	NOUN
ajfa-1579	52	11	of	of	ADP
ajfa-1579	52	12	these	these	DET
ajfa-1579	52	13	variables	variable	NOUN
ajfa-1579	52	14	,	,	PUNCT
ajfa-1579	52	15	define	define	VERB
ajfa-1579	52	16	e	e	NOUN
ajfa-1579	52	17	,	,	PUNCT
ajfa-1579	52	18	p	p	X
ajfa-1579	52	19	,	,	PUNCT
ajfa-1579	52	20	a	a	PRON
ajfa-1579	52	21	,	,	PUNCT
ajfa-1579	52	22	and	and	CCONJ
ajfa-1579	52	23	m	m	VERB
ajfa-1579	52	24	to	to	PART
ajfa-1579	52	25	be	be	AUX
ajfa-1579	52	26	the	the	DET
ajfa-1579	52	27	growth	growth	NOUN
ajfa-1579	52	28	rates	rate	NOUN
ajfa-1579	52	29	in	in	ADP
ajfa-1579	52	30	the	the	DET
ajfa-1579	52	31	roe	roe	NOUN
ajfa-1579	52	32	,	,	PUNCT
ajfa-1579	52	33	pm	pm	NOUN
ajfa-1579	52	34	,	,	PUNCT
ajfa-1579	52	35	tat	tat	ADJ
ajfa-1579	52	36	,	,	PUNCT
ajfa-1579	52	37	and	and	CCONJ
ajfa-1579	52	38	em	em	PRON
ajfa-1579	52	39	respectively	respectively	ADV
ajfa-1579	52	40	.	.	PUNCT
ajfa-1579	53	1	therefore	therefore	ADV
ajfa-1579	53	2	,	,	PUNCT
ajfa-1579	53	3	the	the	DET
ajfa-1579	53	4	following	follow	VERB
ajfa-1579	53	5	equations	equation	NOUN
ajfa-1579	53	6	relate	relate	VERB
ajfa-1579	53	7	each	each	DET
ajfa-1579	53	8	variable	variable	NOUN
ajfa-1579	53	9	at	at	ADP
ajfa-1579	53	10	time	time	NOUN
ajfa-1579	53	11	t	t	PROPN
ajfa-1579	53	12	to	to	ADP
ajfa-1579	53	13	its	its	PRON
ajfa-1579	53	14	value	value	NOUN
ajfa-1579	53	15	at	at	ADP
ajfa-1579	53	16	time	time	NOUN
ajfa-1579	53	17	t-1	t-1	PROPN
ajfa-1579	53	18	:	:	PUNCT
ajfa-1579	53	19	roet	roet	VERB
ajfa-1579	53	20	=	=	SYM
ajfa-1579	53	21	(	(	PUNCT
ajfa-1579	53	22	1+e	1+e	NUM
ajfa-1579	53	23	)	)	PUNCT
ajfa-1579	53	24	roet-1	roet-1	PROPN
ajfa-1579	53	25	(	(	PUNCT
ajfa-1579	53	26	2	2	NUM
ajfa-1579	53	27	)	)	PUNCT
ajfa-1579	53	28	pmt	pmt	PROPN
ajfa-1579	53	29	=	=	SYM
ajfa-1579	53	30	(	(	PUNCT
ajfa-1579	53	31	1+p	1+p	NOUN
ajfa-1579	53	32	)	)	PUNCT
ajfa-1579	53	33	pmt-1	pmt-1	PUNCT
ajfa-1579	53	34	(	(	PUNCT
ajfa-1579	53	35	3	3	X
ajfa-1579	53	36	)	)	PUNCT
ajfa-1579	53	37	tatt	tatt	NOUN
ajfa-1579	53	38	=	=	SYM
ajfa-1579	53	39	(	(	PUNCT
ajfa-1579	53	40	1+a	1+a	NUM
ajfa-1579	53	41	)	)	PUNCT
ajfa-1579	53	42	tatt-1	tatt-1	NUM
ajfa-1579	53	43	(	(	PUNCT
ajfa-1579	53	44	4	4	X
ajfa-1579	53	45	)	)	PUNCT
ajfa-1579	53	46	emt	emt	NOUN
ajfa-1579	53	47	=	=	SYM
ajfa-1579	53	48	(	(	PUNCT
ajfa-1579	53	49	1+m	1+m	NUM
ajfa-1579	53	50	)	)	PUNCT
ajfa-1579	53	51	emt-1	emt-1	PUNCT
ajfa-1579	53	52	(	(	PUNCT
ajfa-1579	53	53	5	5	X
ajfa-1579	53	54	)	)	PUNCT
ajfa-1579	53	55	equations	equation	NOUN
ajfa-1579	53	56	(	(	PUNCT
ajfa-1579	53	57	2	2	NUM
ajfa-1579	53	58	)	)	PUNCT
ajfa-1579	53	59	,	,	PUNCT
ajfa-1579	53	60	(	(	PUNCT
ajfa-1579	53	61	3	3	NUM
ajfa-1579	53	62	)	)	PUNCT
ajfa-1579	53	63	,	,	PUNCT
ajfa-1579	53	64	(	(	PUNCT
ajfa-1579	53	65	4	4	NUM
ajfa-1579	53	66	)	)	PUNCT
ajfa-1579	53	67	,	,	PUNCT
ajfa-1579	53	68	and	and	CCONJ
ajfa-1579	53	69	(	(	PUNCT
ajfa-1579	53	70	5	5	X
ajfa-1579	53	71	)	)	PUNCT
ajfa-1579	53	72	are	be	AUX
ajfa-1579	53	73	standard	standard	ADJ
ajfa-1579	53	74	application	application	NOUN
ajfa-1579	53	75	of	of	ADP
ajfa-1579	53	76	growth	growth	NOUN
ajfa-1579	53	77	rates	rate	NOUN
ajfa-1579	53	78	where	where	SCONJ
ajfa-1579	53	79	xt	xt	ADV
ajfa-1579	53	80	=	=	SYM
ajfa-1579	53	81	(	(	PUNCT
ajfa-1579	53	82	1+g	1+g	NUM
ajfa-1579	53	83	)	)	PUNCT
ajfa-1579	53	84	xt-1	xt-1	PUNCT
ajfa-1579	53	85	where	where	SCONJ
ajfa-1579	53	86	g	g	PROPN
ajfa-1579	53	87	is	be	AUX
ajfa-1579	53	88	the	the	DET
ajfa-1579	53	89	growth	growth	NOUN
ajfa-1579	53	90	rate	rate	NOUN
ajfa-1579	53	91	of	of	ADP
ajfa-1579	53	92	a	a	DET
ajfa-1579	53	93	generic	generic	ADJ
ajfa-1579	53	94	variable	variable	NOUN
ajfa-1579	53	95	x.	x.	NOUN
ajfa-1579	53	96	also	also	ADV
ajfa-1579	53	97	,	,	PUNCT
ajfa-1579	53	98	note	note	VERB
ajfa-1579	53	99	that	that	SCONJ
ajfa-1579	53	100	this	this	DET
ajfa-1579	53	101	form	form	NOUN
ajfa-1579	53	102	is	be	AUX
ajfa-1579	53	103	the	the	DET
ajfa-1579	53	104	same	same	ADJ
ajfa-1579	53	105	as	as	ADP
ajfa-1579	53	106	for	for	ADP
ajfa-1579	53	107	compound	compound	NOUN
ajfa-1579	53	108	interest	interest	NOUN
ajfa-1579	53	109	because	because	SCONJ
ajfa-1579	53	110	the	the	DET
ajfa-1579	53	111	interest	interest	NOUN
ajfa-1579	53	112	rate	rate	NOUN
ajfa-1579	53	113	is	be	AUX
ajfa-1579	53	114	the	the	DET
ajfa-1579	53	115	growth	growth	NOUN
ajfa-1579	53	116	rate	rate	NOUN
ajfa-1579	53	117	of	of	ADP
ajfa-1579	53	118	the	the	DET
ajfa-1579	53	119	accumulated	accumulate	VERB
ajfa-1579	53	120	value	value	NOUN
ajfa-1579	53	121	on	on	ADP
ajfa-1579	53	122	an	an	DET
ajfa-1579	53	123	account	account	NOUN
ajfa-1579	53	124	paying	pay	VERB
ajfa-1579	53	125	compound	compound	NOUN
ajfa-1579	53	126	interest	interest	NOUN
ajfa-1579	53	127	.	.	PUNCT
ajfa-1579	54	1	asian	asian	ADJ
ajfa-1579	54	2	journal	journal	PROPN
ajfa-1579	54	3	of	of	ADP
ajfa-1579	54	4	finance	finance	PROPN
ajfa-1579	54	5	&	&	CCONJ
ajfa-1579	54	6	accounting	accounting	PROPN
ajfa-1579	54	7	issn	issn	PROPN
ajfa-1579	54	8	1946	1946	NUM
ajfa-1579	54	9	-	-	PUNCT
ajfa-1579	54	10	052x	052x	NOUN
ajfa-1579	54	11	2012	2012	NUM
ajfa-1579	54	12	,	,	PUNCT
ajfa-1579	54	13	vol	vol	NOUN
ajfa-1579	54	14	.	.	PROPN
ajfa-1579	54	15	4	4	NUM
ajfa-1579	54	16	,	,	PUNCT
ajfa-1579	54	17	no	no	INTJ
ajfa-1579	54	18	.	.	NOUN
ajfa-1579	54	19	2	2	NUM
ajfa-1579	54	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1579	54	21	78	78	NUM
ajfa-1579	54	22	if	if	SCONJ
ajfa-1579	54	23	we	we	PRON
ajfa-1579	54	24	substitute	substitute	VERB
ajfa-1579	54	25	(	(	PUNCT
ajfa-1579	54	26	2	2	NUM
ajfa-1579	54	27	)	)	PUNCT
ajfa-1579	54	28	,	,	PUNCT
ajfa-1579	54	29	(	(	PUNCT
ajfa-1579	54	30	3	3	NUM
ajfa-1579	54	31	)	)	PUNCT
ajfa-1579	54	32	,	,	PUNCT
ajfa-1579	54	33	(	(	PUNCT
ajfa-1579	54	34	4	4	NUM
ajfa-1579	54	35	)	)	PUNCT
ajfa-1579	54	36	,	,	PUNCT
ajfa-1579	54	37	and	and	CCONJ
ajfa-1579	54	38	(	(	PUNCT
ajfa-1579	54	39	5	5	NUM
ajfa-1579	54	40	)	)	PUNCT
ajfa-1579	54	41	into	into	ADP
ajfa-1579	54	42	the	the	DET
ajfa-1579	54	43	dupont	dupont	NOUN
ajfa-1579	54	44	identity	identity	NOUN
ajfa-1579	54	45	(	(	PUNCT
ajfa-1579	54	46	1	1	NUM
ajfa-1579	54	47	)	)	PUNCT
ajfa-1579	54	48	,	,	PUNCT
ajfa-1579	54	49	we	we	PRON
ajfa-1579	54	50	get	get	VERB
ajfa-1579	54	51	:	:	PUNCT
ajfa-1579	54	52	(	(	PUNCT
ajfa-1579	54	53	1+e	1+e	NUM
ajfa-1579	54	54	)	)	PUNCT
ajfa-1579	54	55	roet-1	roet-1	PROPN
ajfa-1579	54	56	=	=	SYM
ajfa-1579	54	57	(	(	PUNCT
ajfa-1579	54	58	1+p	1+p	NOUN
ajfa-1579	54	59	)	)	PUNCT
ajfa-1579	54	60	pmt-1	pmt-1	PUNCT
ajfa-1579	54	61	(	(	PUNCT
ajfa-1579	54	62	1+a	1+a	NUM
ajfa-1579	54	63	)	)	PUNCT
ajfa-1579	54	64	tatt-1	tatt-1	NUM
ajfa-1579	54	65	(	(	PUNCT
ajfa-1579	54	66	1+m	1+m	NUM
ajfa-1579	54	67	)	)	PUNCT
ajfa-1579	54	68	emt-1	emt-1	PUNCT
ajfa-1579	54	69	by	by	ADP
ajfa-1579	54	70	the	the	DET
ajfa-1579	54	71	associative	associative	ADJ
ajfa-1579	54	72	law	law	NOUN
ajfa-1579	54	73	of	of	ADP
ajfa-1579	54	74	multiplication	multiplication	NOUN
ajfa-1579	54	75	,	,	PUNCT
ajfa-1579	54	76	we	we	PRON
ajfa-1579	54	77	can	can	AUX
ajfa-1579	54	78	rearrange	rearrange	VERB
ajfa-1579	54	79	the	the	DET
ajfa-1579	54	80	terms	term	NOUN
ajfa-1579	54	81	to	to	PART
ajfa-1579	54	82	read	read	VERB
ajfa-1579	54	83	:	:	PUNCT
ajfa-1579	54	84	(	(	PUNCT
ajfa-1579	54	85	1+e	1+e	NUM
ajfa-1579	54	86	)	)	PUNCT
ajfa-1579	54	87	roet-1	roet-1	PROPN
ajfa-1579	54	88	=	=	SYM
ajfa-1579	54	89	(	(	PUNCT
ajfa-1579	54	90	1+p	1+p	NUM
ajfa-1579	54	91	)	)	PUNCT
ajfa-1579	54	92	(	(	PUNCT
ajfa-1579	54	93	1+a	1+a	NUM
ajfa-1579	54	94	)	)	PUNCT
ajfa-1579	54	95	(	(	PUNCT
ajfa-1579	54	96	1+m	1+m	NUM
ajfa-1579	54	97	)	)	PUNCT
ajfa-1579	54	98	pmt-1	pmt-1	NUM
ajfa-1579	54	99	tatt-1	tatt-1	NUM
ajfa-1579	54	100	emt-1	emt-1	PUNCT
ajfa-1579	54	101	since	since	SCONJ
ajfa-1579	54	102	the	the	DET
ajfa-1579	54	103	dupont	dupont	NOUN
ajfa-1579	54	104	identity	identity	NOUN
ajfa-1579	54	105	(	(	PUNCT
ajfa-1579	54	106	1	1	NUM
ajfa-1579	54	107	)	)	PUNCT
ajfa-1579	54	108	applied	apply	VERB
ajfa-1579	54	109	to	to	ADP
ajfa-1579	54	110	time	time	NOUN
ajfa-1579	54	111	t-1	t-1	PROPN
ajfa-1579	54	112	states	state	VERB
ajfa-1579	54	113	that	that	SCONJ
ajfa-1579	54	114	roet-1	roet-1	PROPN
ajfa-1579	54	115	=	=	SYM
ajfa-1579	54	116	pmt-1	pmt-1	NUM
ajfa-1579	54	117	tatt-1	tatt-1	NUM
ajfa-1579	54	118	emt-1	emt-1	NUM
ajfa-1579	54	119	.	.	NUM
ajfa-1579	54	120	,	,	PUNCT
ajfa-1579	54	121	the	the	DET
ajfa-1579	54	122	term	term	NOUN
ajfa-1579	54	123	roet-1	roet-1	NUM
ajfa-1579	54	124	exists	exist	VERB
ajfa-1579	54	125	on	on	ADP
ajfa-1579	54	126	both	both	DET
ajfa-1579	54	127	sides	side	NOUN
ajfa-1579	54	128	of	of	ADP
ajfa-1579	54	129	the	the	DET
ajfa-1579	54	130	equation	equation	NOUN
ajfa-1579	54	131	.	.	PUNCT
ajfa-1579	55	1	by	by	ADP
ajfa-1579	55	2	dividing	divide	VERB
ajfa-1579	55	3	both	both	DET
ajfa-1579	55	4	sides	side	NOUN
ajfa-1579	55	5	by	by	ADP
ajfa-1579	55	6	roet-1	roet-1	PROPN
ajfa-1579	55	7	,	,	PUNCT
ajfa-1579	55	8	we	we	PRON
ajfa-1579	55	9	simply	simply	ADV
ajfa-1579	55	10	the	the	DET
ajfa-1579	55	11	above	above	ADJ
ajfa-1579	55	12	equation	equation	NOUN
ajfa-1579	55	13	to	to	ADP
ajfa-1579	55	14	the	the	DET
ajfa-1579	55	15	following	following	NOUN
ajfa-1579	55	16	:	:	PUNCT
ajfa-1579	55	17	(	(	PUNCT
ajfa-1579	55	18	1+e	1+e	NUM
ajfa-1579	55	19	)	)	PUNCT
ajfa-1579	55	20	=	=	SYM
ajfa-1579	55	21	(	(	PUNCT
ajfa-1579	55	22	1+p	1+p	NOUN
ajfa-1579	55	23	)	)	PUNCT
ajfa-1579	55	24	(	(	PUNCT
ajfa-1579	55	25	1+a	1+a	NUM
ajfa-1579	55	26	)	)	PUNCT
ajfa-1579	55	27	(	(	PUNCT
ajfa-1579	55	28	1+m	1+m	NUM
ajfa-1579	55	29	)	)	PUNCT
ajfa-1579	55	30	(	(	PUNCT
ajfa-1579	55	31	6	6	X
ajfa-1579	55	32	)	)	PUNCT
ajfa-1579	55	33	we	we	PRON
ajfa-1579	55	34	call	call	VERB
ajfa-1579	55	35	equation	equation	NOUN
ajfa-1579	55	36	(	(	PUNCT
ajfa-1579	55	37	6	6	NUM
ajfa-1579	55	38	)	)	PUNCT
ajfa-1579	55	39	the	the	DET
ajfa-1579	55	40	“	"	PUNCT
ajfa-1579	55	41	growth	growth	NOUN
ajfa-1579	55	42	rate	rate	NOUN
ajfa-1579	55	43	version	version	NOUN
ajfa-1579	55	44	of	of	ADP
ajfa-1579	55	45	the	the	DET
ajfa-1579	55	46	dupont	dupont	NOUN
ajfa-1579	55	47	identity	identity	NOUN
ajfa-1579	55	48	.	.	PUNCT
ajfa-1579	55	49	”	"	PUNCT
ajfa-1579	56	1	a	a	DET
ajfa-1579	56	2	linear	linear	ADJ
ajfa-1579	56	3	approximation	approximation	NOUN
ajfa-1579	56	4	to	to	ADP
ajfa-1579	56	5	(	(	PUNCT
ajfa-1579	56	6	6	6	NUM
ajfa-1579	56	7	)	)	PUNCT
ajfa-1579	56	8	that	that	PRON
ajfa-1579	56	9	may	may	AUX
ajfa-1579	56	10	be	be	AUX
ajfa-1579	56	11	more	more	ADV
ajfa-1579	56	12	intuitive	intuitive	ADJ
ajfa-1579	56	13	for	for	ADP
ajfa-1579	56	14	many	many	ADJ
ajfa-1579	56	15	is	be	AUX
ajfa-1579	56	16	:	:	PUNCT
ajfa-1579	56	17	e	e	X
ajfa-1579	56	18			PROPN
ajfa-1579	56	19	p	p	X
ajfa-1579	56	20	+	+	NOUN
ajfa-1579	57	1	a	a	DET
ajfa-1579	57	2	+	+	NOUN
ajfa-1579	57	3	m	m	VERB
ajfa-1579	57	4	(	(	PUNCT
ajfa-1579	57	5	7	7	NUM
ajfa-1579	57	6	)	)	PUNCT
ajfa-1579	57	7	while	while	SCONJ
ajfa-1579	57	8	(	(	PUNCT
ajfa-1579	57	9	7	7	X
ajfa-1579	57	10	)	)	PUNCT
ajfa-1579	57	11	may	may	AUX
ajfa-1579	57	12	be	be	AUX
ajfa-1579	57	13	more	more	ADV
ajfa-1579	57	14	intuitive	intuitive	ADJ
ajfa-1579	57	15	for	for	ADP
ajfa-1579	57	16	some	some	PRON
ajfa-1579	57	17	,	,	PUNCT
ajfa-1579	57	18	(	(	PUNCT
ajfa-1579	57	19	6	6	NUM
ajfa-1579	57	20	)	)	PUNCT
ajfa-1579	57	21	is	be	AUX
ajfa-1579	57	22	the	the	DET
ajfa-1579	57	23	exact	exact	ADJ
ajfa-1579	57	24	relationship	relationship	NOUN
ajfa-1579	57	25	;	;	PUNCT
ajfa-1579	57	26	(	(	PUNCT
ajfa-1579	57	27	7	7	X
ajfa-1579	57	28	)	)	PUNCT
ajfa-1579	57	29	is	be	AUX
ajfa-1579	57	30	not	not	PART
ajfa-1579	57	31	exact.1	exact.1	NOUN
ajfa-1579	57	32	table	table	NOUN
ajfa-1579	57	33	1	1	NUM
ajfa-1579	57	34	.	.	PUNCT
ajfa-1579	57	35	dupont	dupont	NOUN
ajfa-1579	57	36	identity	identity	NOUN
ajfa-1579	57	37	example	example	NOUN
ajfa-1579	57	38	1	1	NUM
ajfa-1579	57	39	time	time	NOUN
ajfa-1579	57	40	profit	profit	NOUN
ajfa-1579	57	41	margin	margin	NOUN
ajfa-1579	57	42	total	total	ADJ
ajfa-1579	57	43	asset	asset	NOUN
ajfa-1579	57	44	turnover	turnover	NOUN
ajfa-1579	57	45	equity	equity	NOUN
ajfa-1579	57	46	multiplier	multipli	ADJ
ajfa-1579	57	47	roe	roe	PROPN
ajfa-1579	57	48	2008	2008	NUM
ajfa-1579	57	49	5.00	5.00	NUM
ajfa-1579	57	50	%	%	NOUN
ajfa-1579	57	51	1.2	1.2	NUM
ajfa-1579	57	52	2.2	2.2	NUM
ajfa-1579	57	53	13.20	13.20	NUM
ajfa-1579	57	54	%	%	NOUN
ajfa-1579	57	55	2009	2009	NUM
ajfa-1579	57	56	5.50	5.50	NUM
ajfa-1579	57	57	%	%	NOUN
ajfa-1579	57	58	0.8	0.8	NUM
ajfa-1579	57	59	2.2	2.2	NUM
ajfa-1579	57	60	9.68	9.68	NUM
ajfa-1579	57	61	%	%	NOUN
ajfa-1579	57	62	periodic	periodic	ADJ
ajfa-1579	57	63	%	%	NOUN
ajfa-1579	57	64	increase	increase	NOUN
ajfa-1579	57	65	+10.00	+10.00	PROPN
ajfa-1579	57	66	%	%	NOUN
ajfa-1579	57	67	-33.33	-33.33	NUM
ajfa-1579	57	68	%	%	NOUN
ajfa-1579	57	69	0.00	0.00	NUM
ajfa-1579	57	70	%	%	NOUN
ajfa-1579	57	71	-26.67	-26.67	CCONJ
ajfa-1579	57	72	%	%	NOUN
ajfa-1579	57	73	instantaneous	instantaneous	ADJ
ajfa-1579	57	74	%	%	NOUN
ajfa-1579	57	75	increase	increase	NOUN
ajfa-1579	57	76	+9.53	+9.53	NOUN
ajfa-1579	57	77	%	%	NOUN
ajfa-1579	57	78	-40.55	-40.55	NOUN
ajfa-1579	57	79	%	%	NOUN
ajfa-1579	57	80	0.00	0.00	NUM
ajfa-1579	57	81	%	%	NOUN
ajfa-1579	57	82	-31.02	-31.02	NOUN
ajfa-1579	57	83	%	%	NOUN
ajfa-1579	57	84	for	for	ADP
ajfa-1579	57	85	an	an	DET
ajfa-1579	57	86	example	example	NOUN
ajfa-1579	57	87	to	to	PART
ajfa-1579	57	88	apply	apply	VERB
ajfa-1579	57	89	(	(	PUNCT
ajfa-1579	57	90	6	6	NUM
ajfa-1579	57	91	)	)	PUNCT
ajfa-1579	57	92	and	and	CCONJ
ajfa-1579	57	93	(	(	PUNCT
ajfa-1579	57	94	7	7	NUM
ajfa-1579	57	95	)	)	PUNCT
ajfa-1579	57	96	,	,	PUNCT
ajfa-1579	57	97	assume	assume	VERB
ajfa-1579	57	98	the	the	DET
ajfa-1579	57	99	ratios	ratio	NOUN
ajfa-1579	57	100	presented	present	VERB
ajfa-1579	57	101	in	in	ADP
ajfa-1579	57	102	table	table	NOUN
ajfa-1579	57	103	1	1	NUM
ajfa-1579	57	104	.	.	PUNCT
ajfa-1579	58	1	in	in	ADP
ajfa-1579	58	2	this	this	DET
ajfa-1579	58	3	case	case	NOUN
ajfa-1579	58	4	between	between	ADP
ajfa-1579	58	5	2008	2008	NUM
ajfa-1579	58	6	and	and	CCONJ
ajfa-1579	58	7	2009	2009	NUM
ajfa-1579	58	8	,	,	PUNCT
ajfa-1579	58	9	the	the	DET
ajfa-1579	58	10	pm	pm	NOUN
ajfa-1579	58	11	increased	increase	VERB
ajfa-1579	58	12	,	,	PUNCT
ajfa-1579	58	13	but	but	CCONJ
ajfa-1579	58	14	the	the	DET
ajfa-1579	58	15	tat	tat	NOUN
ajfa-1579	58	16	decreased	decrease	VERB
ajfa-1579	58	17	,	,	PUNCT
ajfa-1579	58	18	while	while	SCONJ
ajfa-1579	58	19	the	the	DET
ajfa-1579	58	20	em	em	PRON
ajfa-1579	58	21	stayed	stay	VERB
ajfa-1579	58	22	the	the	DET
ajfa-1579	58	23	same	same	ADJ
ajfa-1579	58	24	.	.	PUNCT
ajfa-1579	59	1	since	since	SCONJ
ajfa-1579	59	2	an	an	DET
ajfa-1579	59	3	increase	increase	NOUN
ajfa-1579	59	4	in	in	ADP
ajfa-1579	59	5	the	the	DET
ajfa-1579	59	6	pm	pm	NOUN
ajfa-1579	59	7	causes	cause	VERB
ajfa-1579	59	8	roe	roe	NOUN
ajfa-1579	59	9	to	to	PART
ajfa-1579	59	10	increase	increase	VERB
ajfa-1579	59	11	and	and	CCONJ
ajfa-1579	59	12	a	a	DET
ajfa-1579	59	13	decrease	decrease	NOUN
ajfa-1579	59	14	in	in	ADP
ajfa-1579	59	15	the	the	DET
ajfa-1579	59	16	tat	tat	NOUN
ajfa-1579	59	17	causes	cause	VERB
ajfa-1579	59	18	the	the	DET
ajfa-1579	59	19	roe	roe	NOUN
ajfa-1579	59	20	to	to	PART
ajfa-1579	59	21	decrease	decrease	VERB
ajfa-1579	59	22	,	,	PUNCT
ajfa-1579	59	23	we	we	PRON
ajfa-1579	59	24	have	have	VERB
ajfa-1579	59	25	opposite	opposite	ADJ
ajfa-1579	59	26	pressures	pressure	NOUN
ajfa-1579	59	27	on	on	ADP
ajfa-1579	59	28	the	the	DET
ajfa-1579	59	29	roe	roe	NOUN
ajfa-1579	59	30	to	to	PART
ajfa-1579	59	31	change	change	VERB
ajfa-1579	59	32	.	.	PUNCT
ajfa-1579	60	1	equations	equation	NOUN
ajfa-1579	60	2	(	(	PUNCT
ajfa-1579	60	3	6	6	NUM
ajfa-1579	60	4	)	)	PUNCT
ajfa-1579	60	5	and	and	CCONJ
ajfa-1579	60	6	(	(	PUNCT
ajfa-1579	60	7	7	7	X
ajfa-1579	60	8	)	)	PUNCT
ajfa-1579	60	9	help	help	NOUN
ajfa-1579	60	10	explain	explain	VERB
ajfa-1579	60	11	why	why	SCONJ
ajfa-1579	60	12	the	the	DET
ajfa-1579	60	13	roe	roe	NOUN
ajfa-1579	60	14	decreased	decrease	VERB
ajfa-1579	60	15	in	in	ADP
ajfa-1579	60	16	this	this	DET
ajfa-1579	60	17	case	case	NOUN
ajfa-1579	60	18	.	.	PUNCT
ajfa-1579	61	1	while	while	SCONJ
ajfa-1579	61	2	the	the	DET
ajfa-1579	61	3	pm	pm	NOUN
ajfa-1579	61	4	increased	increase	VERB
ajfa-1579	61	5	by	by	ADP
ajfa-1579	61	6	10	10	NUM
ajfa-1579	61	7	%	%	NOUN
ajfa-1579	61	8	,	,	PUNCT
ajfa-1579	61	9	the	the	DET
ajfa-1579	61	10	tat	tat	NOUN
ajfa-1579	61	11	decreased	decrease	VERB
ajfa-1579	61	12	by	by	ADP
ajfa-1579	61	13	over	over	ADP
ajfa-1579	61	14	30	30	NUM
ajfa-1579	61	15	%	%	NOUN
ajfa-1579	61	16	,	,	PUNCT
ajfa-1579	61	17	which	which	PRON
ajfa-1579	61	18	dominated	dominate	VERB
ajfa-1579	61	19	the	the	DET
ajfa-1579	61	20	pm	pm	NOUN
ajfa-1579	61	21	effect	effect	NOUN
ajfa-1579	61	22	.	.	PUNCT
ajfa-1579	62	1	for	for	ADP
ajfa-1579	62	2	the	the	DET
ajfa-1579	62	3	reader	reader	NOUN
ajfa-1579	62	4	’s	’s	PART
ajfa-1579	62	5	information	information	NOUN
ajfa-1579	62	6	,	,	PUNCT
ajfa-1579	62	7	we	we	PRON
ajfa-1579	62	8	computed	compute	VERB
ajfa-1579	62	9	the	the	DET
ajfa-1579	62	10	growth	growth	NOUN
ajfa-1579	62	11	rates	rate	NOUN
ajfa-1579	62	12	in	in	ADP
ajfa-1579	62	13	pm	pm	NOUN
ajfa-1579	62	14	,	,	PUNCT
ajfa-1579	62	15	tat	tat	INTJ
ajfa-1579	62	16	,	,	PUNCT
ajfa-1579	62	17	em	em	PRON
ajfa-1579	62	18	,	,	PUNCT
ajfa-1579	62	19	and	and	CCONJ
ajfa-1579	62	20	roe	roe	NOUN
ajfa-1579	62	21	as	as	ADP
ajfa-1579	62	22	1	1	NUM
ajfa-1579	62	23	equation	equation	NOUN
ajfa-1579	62	24	(	(	PUNCT
ajfa-1579	62	25	7	7	X
ajfa-1579	62	26	)	)	PUNCT
ajfa-1579	62	27	does	do	AUX
ajfa-1579	62	28	hold	hold	VERB
ajfa-1579	62	29	with	with	ADP
ajfa-1579	62	30	equality	equality	NOUN
ajfa-1579	62	31	for	for	ADP
ajfa-1579	62	32	instantaneous	instantaneous	ADJ
ajfa-1579	62	33	growth	growth	NOUN
ajfa-1579	62	34	rates	rate	NOUN
ajfa-1579	62	35	.	.	PUNCT
ajfa-1579	63	1	however	however	ADV
ajfa-1579	63	2	,	,	PUNCT
ajfa-1579	63	3	if	if	SCONJ
ajfa-1579	63	4	we	we	PRON
ajfa-1579	63	5	apply	apply	VERB
ajfa-1579	63	6	(	(	PUNCT
ajfa-1579	63	7	7	7	NUM
ajfa-1579	63	8	)	)	PUNCT
ajfa-1579	63	9	to	to	ADP
ajfa-1579	63	10	periodic	periodic	ADJ
ajfa-1579	63	11	growth	growth	NOUN
ajfa-1579	63	12	rates	rate	NOUN
ajfa-1579	63	13	,	,	PUNCT
ajfa-1579	63	14	then	then	ADV
ajfa-1579	63	15	(	(	PUNCT
ajfa-1579	63	16	7	7	X
ajfa-1579	63	17	)	)	PUNCT
ajfa-1579	63	18	only	only	ADV
ajfa-1579	63	19	approximately	approximately	ADV
ajfa-1579	63	20	holds	hold	VERB
ajfa-1579	63	21	.	.	PUNCT
ajfa-1579	64	1	later	later	ADV
ajfa-1579	64	2	in	in	ADP
ajfa-1579	64	3	this	this	DET
ajfa-1579	64	4	paper	paper	NOUN
ajfa-1579	64	5	,	,	PUNCT
ajfa-1579	64	6	we	we	PRON
ajfa-1579	64	7	show	show	VERB
ajfa-1579	64	8	how	how	SCONJ
ajfa-1579	64	9	one	one	PRON
ajfa-1579	64	10	can	can	AUX
ajfa-1579	64	11	convert	convert	VERB
ajfa-1579	64	12	the	the	DET
ajfa-1579	64	13	periodic	periodic	ADJ
ajfa-1579	64	14	growth	growth	NOUN
ajfa-1579	64	15	rates	rate	NOUN
ajfa-1579	64	16	to	to	AUX
ajfa-1579	64	17	equivalent	equivalent	ADJ
ajfa-1579	64	18	instantaneous	instantaneous	ADJ
ajfa-1579	64	19	growth	growth	NOUN
ajfa-1579	64	20	rates	rate	NOUN
ajfa-1579	64	21	where	where	SCONJ
ajfa-1579	64	22	(	(	PUNCT
ajfa-1579	64	23	7	7	X
ajfa-1579	64	24	)	)	PUNCT
ajfa-1579	64	25	holds	hold	VERB
ajfa-1579	64	26	exactly	exactly	ADV
ajfa-1579	64	27	.	.	PUNCT
ajfa-1579	65	1	asian	asian	ADJ
ajfa-1579	65	2	journal	journal	PROPN
ajfa-1579	65	3	of	of	ADP
ajfa-1579	65	4	finance	finance	PROPN
ajfa-1579	65	5	&	&	CCONJ
ajfa-1579	65	6	accounting	accounting	PROPN
ajfa-1579	65	7	issn	issn	PROPN
ajfa-1579	65	8	1946	1946	NUM
ajfa-1579	65	9	-	-	PUNCT
ajfa-1579	65	10	052x	052x	NOUN
ajfa-1579	65	11	2012	2012	NUM
ajfa-1579	65	12	,	,	PUNCT
ajfa-1579	65	13	vol	vol	NOUN
ajfa-1579	65	14	.	.	PROPN
ajfa-1579	65	15	4	4	NUM
ajfa-1579	65	16	,	,	PUNCT
ajfa-1579	65	17	no	no	INTJ
ajfa-1579	65	18	.	.	NOUN
ajfa-1579	65	19	2	2	NUM
ajfa-1579	65	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1579	65	21	79	79	NUM
ajfa-1579	65	22	follows	follow	VERB
ajfa-1579	65	23	:	:	PUNCT
ajfa-1579	65	24	%	%	INTJ
ajfa-1579	65	25	00.10	00.10	NUM
ajfa-1579	65	26	%	%	NOUN
ajfa-1579	65	27	00.5	00.5	NUM
ajfa-1579	65	28	%	%	NOUN
ajfa-1579	65	29	00.5%50.5	00.5%50.5	NOUN
ajfa-1579	65	30	1	1	NUM
ajfa-1579	65	31	1	1	NUM
ajfa-1579	65	32			NOUN
ajfa-1579	65	33			NOUN
ajfa-1579	65	34			PROPN
ajfa-1579	65	35			PROPN
ajfa-1579	65	36			PROPN
ajfa-1579	65	37	t	t	PROPN
ajfa-1579	65	38	tt	tt	PROPN
ajfa-1579	65	39	pm	pm	NOUN
ajfa-1579	65	40	pmpm	pmpm	VERB
ajfa-1579	65	41	p	p	X
ajfa-1579	65	42	%	%	NOUN
ajfa-1579	65	43	33.33	33.33	NUM
ajfa-1579	65	44	2.1	2.1	NUM
ajfa-1579	65	45	2.18.0	2.18.0	NUM
ajfa-1579	65	46	1	1	NUM
ajfa-1579	65	47	1	1	NUM
ajfa-1579	65	48			PROPN
ajfa-1579	65	49			NOUN
ajfa-1579	65	50			PROPN
ajfa-1579	65	51			PROPN
ajfa-1579	65	52			PROPN
ajfa-1579	65	53	t	t	PROPN
ajfa-1579	65	54	tt	tt	PROPN
ajfa-1579	65	55	tat	tat	NOUN
ajfa-1579	65	56	tattat	tattat	NOUN
ajfa-1579	65	57	a	a	DET
ajfa-1579	65	58	%	%	NOUN
ajfa-1579	65	59	00.0	00.0	NUM
ajfa-1579	65	60	2.2	2.2	NUM
ajfa-1579	65	61	2.22.2	2.22.2	NUM
ajfa-1579	65	62	1	1	NUM
ajfa-1579	65	63	1	1	NUM
ajfa-1579	65	64			NOUN
ajfa-1579	65	65			NOUN
ajfa-1579	65	66			PROPN
ajfa-1579	65	67			PROPN
ajfa-1579	65	68			PROPN
ajfa-1579	65	69	t	t	PROPN
ajfa-1579	65	70	tt	tt	PROPN
ajfa-1579	65	71	em	em	PRON
ajfa-1579	65	72	emem	emem	VERB
ajfa-1579	65	73	m	m	NUM
ajfa-1579	65	74	%	%	NOUN
ajfa-1579	65	75	67.26	67.26	NUM
ajfa-1579	65	76	%	%	NOUN
ajfa-1579	65	77	20.13	20.13	NUM
ajfa-1579	65	78	%	%	NOUN
ajfa-1579	65	79	20.13%68.9	20.13%68.9	NUM
ajfa-1579	65	80	1	1	NUM
ajfa-1579	65	81	1	1	NUM
ajfa-1579	65	82			PROPN
ajfa-1579	65	83			NOUN
ajfa-1579	65	84			PROPN
ajfa-1579	65	85			PROPN
ajfa-1579	65	86			PROPN
ajfa-1579	65	87	t	t	PROPN
ajfa-1579	65	88	tt	tt	PROPN
ajfa-1579	65	89	roe	roe	PROPN
ajfa-1579	65	90	roeroe	roeroe	PROPN
ajfa-1579	66	1	e	e	NOUN
ajfa-1579	66	2	it	it	PRON
ajfa-1579	66	3	is	be	AUX
ajfa-1579	66	4	important	important	ADJ
ajfa-1579	66	5	to	to	PART
ajfa-1579	66	6	note	note	VERB
ajfa-1579	66	7	that	that	SCONJ
ajfa-1579	66	8	the	the	DET
ajfa-1579	66	9	above	above	ADJ
ajfa-1579	66	10	formulas	formula	NOUN
ajfa-1579	66	11	are	be	AUX
ajfa-1579	66	12	implied	imply	VERB
ajfa-1579	66	13	by	by	ADP
ajfa-1579	66	14	equations	equation	NOUN
ajfa-1579	66	15	(	(	PUNCT
ajfa-1579	66	16	2	2	NUM
ajfa-1579	66	17	)	)	PUNCT
ajfa-1579	66	18	,	,	PUNCT
ajfa-1579	66	19	(	(	PUNCT
ajfa-1579	66	20	3	3	NUM
ajfa-1579	66	21	)	)	PUNCT
ajfa-1579	66	22	,	,	PUNCT
ajfa-1579	66	23	(	(	PUNCT
ajfa-1579	66	24	4	4	NUM
ajfa-1579	66	25	)	)	PUNCT
ajfa-1579	66	26	,	,	PUNCT
ajfa-1579	66	27	and	and	CCONJ
ajfa-1579	66	28	(	(	PUNCT
ajfa-1579	66	29	5	5	NUM
ajfa-1579	66	30	)	)	PUNCT
ajfa-1579	66	31	.	.	PUNCT
ajfa-1579	67	1	computing	compute	VERB
ajfa-1579	67	2	the	the	DET
ajfa-1579	67	3	percent	percent	NOUN
ajfa-1579	67	4	increase	increase	NOUN
ajfa-1579	67	5	in	in	ADP
ajfa-1579	67	6	this	this	DET
ajfa-1579	67	7	manner	manner	NOUN
ajfa-1579	67	8	is	be	AUX
ajfa-1579	67	9	consistent	consistent	ADJ
ajfa-1579	67	10	with	with	ADP
ajfa-1579	67	11	the	the	DET
ajfa-1579	67	12	concept	concept	NOUN
ajfa-1579	67	13	of	of	ADP
ajfa-1579	67	14	growth	growth	NOUN
ajfa-1579	67	15	rate	rate	NOUN
ajfa-1579	67	16	whereas	whereas	SCONJ
ajfa-1579	67	17	other	other	ADJ
ajfa-1579	67	18	definitions	definition	NOUN
ajfa-1579	67	19	of	of	ADP
ajfa-1579	67	20	percent	percent	NOUN
ajfa-1579	67	21	increase	increase	NOUN
ajfa-1579	67	22	are	be	AUX
ajfa-1579	67	23	not	not	PART
ajfa-1579	67	24	consistent	consistent	ADJ
ajfa-1579	67	25	with	with	ADP
ajfa-1579	67	26	the	the	DET
ajfa-1579	67	27	concept	concept	NOUN
ajfa-1579	67	28	of	of	ADP
ajfa-1579	67	29	a	a	DET
ajfa-1579	67	30	growth	growth	NOUN
ajfa-1579	67	31	rate.2	rate.2	PROPN
ajfa-1579	67	32	table	table	NOUN
ajfa-1579	67	33	2	2	NUM
ajfa-1579	67	34	.	.	PUNCT
ajfa-1579	67	35	dupont	dupont	NOUN
ajfa-1579	67	36	identity	identity	NOUN
ajfa-1579	67	37	example	example	NOUN
ajfa-1579	67	38	2	2	NUM
ajfa-1579	67	39	time	time	NOUN
ajfa-1579	67	40	profit	profit	NOUN
ajfa-1579	67	41	margin	margin	NOUN
ajfa-1579	67	42	total	total	ADJ
ajfa-1579	67	43	asset	asset	NOUN
ajfa-1579	67	44	turnover	turnover	NOUN
ajfa-1579	67	45	equity	equity	NOUN
ajfa-1579	67	46	multiplier	multipli	ADJ
ajfa-1579	67	47	roe	roe	PROPN
ajfa-1579	67	48	2008	2008	NUM
ajfa-1579	67	49	5.00	5.00	NUM
ajfa-1579	67	50	%	%	NOUN
ajfa-1579	67	51	0.90	0.90	NUM
ajfa-1579	67	52	1.2	1.2	NUM
ajfa-1579	67	53	5.40	5.40	NUM
ajfa-1579	67	54	%	%	NOUN
ajfa-1579	67	55	2009	2009	NUM
ajfa-1579	67	56	4.50	4.50	NUM
ajfa-1579	67	57	%	%	NOUN
ajfa-1579	67	58	1.08	1.08	NUM
ajfa-1579	67	59	1.3	1.3	NUM
ajfa-1579	67	60	6.32	6.32	NUM
ajfa-1579	67	61	%	%	NOUN
ajfa-1579	67	62	%	%	NOUN
ajfa-1579	67	63	increase	increase	NOUN
ajfa-1579	67	64	-10.00	-10.00	NUM
ajfa-1579	67	65	%	%	NOUN
ajfa-1579	67	66	+20.00	+20.00	ADJ
ajfa-1579	67	67	%	%	NOUN
ajfa-1579	67	68	+8.33	+8.33	ADJ
ajfa-1579	67	69	%	%	NOUN
ajfa-1579	67	70	+17.00	+17.00	ADJ
ajfa-1579	67	71	%	%	NOUN
ajfa-1579	67	72	instantaneous	instantaneous	ADJ
ajfa-1579	67	73	%	%	NOUN
ajfa-1579	67	74	increase	increase	NOUN
ajfa-1579	67	75	-10.54	-10.54	NOUN
ajfa-1579	67	76	%	%	NOUN
ajfa-1579	67	77	+18.23	+18.23	NOUN
ajfa-1579	67	78	%	%	NOUN
ajfa-1579	67	79	+8.00	+8.00	X
ajfa-1579	67	80	%	%	NOUN
ajfa-1579	67	81	+15.70	+15.70	NUM
ajfa-1579	67	82	%	%	NOUN
ajfa-1579	67	83	if	if	SCONJ
ajfa-1579	67	84	we	we	PRON
ajfa-1579	67	85	apply	apply	VERB
ajfa-1579	67	86	the	the	DET
ajfa-1579	67	87	approximation	approximation	NOUN
ajfa-1579	67	88	(	(	PUNCT
ajfa-1579	67	89	7	7	NUM
ajfa-1579	67	90	)	)	PUNCT
ajfa-1579	67	91	,	,	PUNCT
ajfa-1579	67	92	we	we	PRON
ajfa-1579	67	93	would	would	AUX
ajfa-1579	67	94	conclude	conclude	VERB
ajfa-1579	67	95	that	that	SCONJ
ajfa-1579	67	96	the	the	DET
ajfa-1579	67	97	roe	roe	NOUN
ajfa-1579	67	98	decreased	decrease	VERB
ajfa-1579	67	99	by	by	ADP
ajfa-1579	67	100	approximately	approximately	ADV
ajfa-1579	67	101	23.33	23.33	NUM
ajfa-1579	67	102	%	%	NOUN
ajfa-1579	67	103	(=	(=	NOUN
ajfa-1579	67	104	10%-33.33	10%-33.33	NUM
ajfa-1579	67	105	%	%	NOUN
ajfa-1579	67	106	)	)	PUNCT
ajfa-1579	67	107	.	.	PUNCT
ajfa-1579	68	1	however	however	ADV
ajfa-1579	68	2	,	,	PUNCT
ajfa-1579	68	3	if	if	SCONJ
ajfa-1579	68	4	we	we	PRON
ajfa-1579	68	5	apply	apply	VERB
ajfa-1579	68	6	(	(	PUNCT
ajfa-1579	68	7	6	6	NUM
ajfa-1579	68	8	)	)	PUNCT
ajfa-1579	68	9	,	,	PUNCT
ajfa-1579	68	10	we	we	PRON
ajfa-1579	68	11	get	get	VERB
ajfa-1579	68	12	:	:	PUNCT
ajfa-1579	68	13	%	%	INTJ
ajfa-1579	68	14	)	)	PUNCT
ajfa-1579	69	1	67.261(7333.016667.010.1%)01(%)33.331(%)00.101	67.261(7333.016667.010.1%)01(%)33.331(%)00.101	PROPN
ajfa-1579	69	2	(	(	PUNCT
ajfa-1579	69	3			PROPN
ajfa-1579	69	4	2	2	NUM
ajfa-1579	69	5	for	for	ADP
ajfa-1579	69	6	a	a	DET
ajfa-1579	69	7	generic	generic	ADJ
ajfa-1579	69	8	variable	variable	NOUN
ajfa-1579	69	9	x	x	NOUN
ajfa-1579	69	10	,	,	PUNCT
ajfa-1579	69	11	a	a	DET
ajfa-1579	69	12	couple	couple	NOUN
ajfa-1579	69	13	of	of	ADP
ajfa-1579	69	14	other	other	ADJ
ajfa-1579	69	15	definitions	definition	NOUN
ajfa-1579	69	16	of	of	ADP
ajfa-1579	69	17	%	%	NOUN
ajfa-1579	69	18	increases	increase	NOUN
ajfa-1579	69	19	are	be	AUX
ajfa-1579	69	20	t	t	PROPN
ajfa-1579	69	21	tt	tt	PROPN
ajfa-1579	69	22	x	x	SYM
ajfa-1579	69	23	xx	xx	NUM
ajfa-1579	69	24	1	1	NUM
ajfa-1579	69	25	and	and	CCONJ
ajfa-1579	69	26	2/	2/	NUM
ajfa-1579	69	27	)	)	PUNCT
ajfa-1579	69	28	(	(	PUNCT
ajfa-1579	69	29	1	1	NUM
ajfa-1579	69	30	1	1	NUM
ajfa-1579	69	31			PROPN
ajfa-1579	69	32			PROPN
ajfa-1579	69	33			VERB
ajfa-1579	69	34			PROPN
ajfa-1579	69	35	tt	tt	PROPN
ajfa-1579	69	36	tt	tt	PROPN
ajfa-1579	70	1	xx	xx	INTJ
ajfa-1579	70	2	xx	xx	INTJ
ajfa-1579	70	3	.	.	PUNCT
ajfa-1579	71	1	(	(	PUNCT
ajfa-1579	71	2	see	see	VERB
ajfa-1579	71	3	financial	financial	ADJ
ajfa-1579	71	4	times	time	NOUN
ajfa-1579	71	5	–	–	PUNCT
ajfa-1579	71	6	lexiton	lexiton	NOUN
ajfa-1579	71	7	,	,	PUNCT
ajfa-1579	71	8	2012	2012	NUM
ajfa-1579	71	9	)	)	PUNCT
ajfa-1579	71	10	.	.	PUNCT
ajfa-1579	72	1	these	these	PRON
ajfa-1579	72	2	are	be	AUX
ajfa-1579	72	3	often	often	ADV
ajfa-1579	72	4	used	use	VERB
ajfa-1579	72	5	in	in	ADP
ajfa-1579	72	6	computing	compute	VERB
ajfa-1579	72	7	returns	return	NOUN
ajfa-1579	72	8	.	.	PUNCT
ajfa-1579	73	1	however	however	ADV
ajfa-1579	73	2	,	,	PUNCT
ajfa-1579	73	3	neither	neither	PRON
ajfa-1579	73	4	of	of	ADP
ajfa-1579	73	5	these	these	PRON
ajfa-1579	73	6	gives	give	VERB
ajfa-1579	73	7	the	the	DET
ajfa-1579	73	8	true	true	ADJ
ajfa-1579	73	9	growth	growth	NOUN
ajfa-1579	73	10	rate	rate	NOUN
ajfa-1579	73	11	.	.	PUNCT
ajfa-1579	74	1	hence	hence	ADV
ajfa-1579	74	2	,	,	PUNCT
ajfa-1579	74	3	we	we	PRON
ajfa-1579	74	4	argue	argue	VERB
ajfa-1579	74	5	that	that	SCONJ
ajfa-1579	74	6	the	the	DET
ajfa-1579	74	7	true	true	ADJ
ajfa-1579	74	8	%	%	NOUN
ajfa-1579	74	9	increase	increase	NOUN
ajfa-1579	74	10	is	be	AUX
ajfa-1579	74	11	given	give	VERB
ajfa-1579	74	12	by	by	ADP
ajfa-1579	74	13	1	1	NUM
ajfa-1579	74	14	1	1	NUM
ajfa-1579	74	15			PROPN
ajfa-1579	74	16			NUM
ajfa-1579	74	17	t	t	NOUN
ajfa-1579	74	18	tt	tt	PROPN
ajfa-1579	74	19	x	x	SYM
ajfa-1579	74	20	xx	xx	NUM
ajfa-1579	74	21	.	.	PUNCT
ajfa-1579	75	1	asian	asian	ADJ
ajfa-1579	75	2	journal	journal	PROPN
ajfa-1579	75	3	of	of	ADP
ajfa-1579	75	4	finance	finance	PROPN
ajfa-1579	75	5	&	&	CCONJ
ajfa-1579	75	6	accounting	accounting	PROPN
ajfa-1579	75	7	issn	issn	PROPN
ajfa-1579	75	8	1946	1946	NUM
ajfa-1579	75	9	-	-	PUNCT
ajfa-1579	75	10	052x	052x	NOUN
ajfa-1579	75	11	2012	2012	NUM
ajfa-1579	75	12	,	,	PUNCT
ajfa-1579	75	13	vol	vol	NOUN
ajfa-1579	75	14	.	.	PROPN
ajfa-1579	75	15	4	4	NUM
ajfa-1579	75	16	,	,	PUNCT
ajfa-1579	75	17	no	no	INTJ
ajfa-1579	75	18	.	.	NOUN
ajfa-1579	75	19	2	2	NUM
ajfa-1579	75	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	75	21	80	80	NUM
ajfa-1579	75	22	which	which	PRON
ajfa-1579	75	23	is	be	AUX
ajfa-1579	75	24	consistent	consistent	ADJ
ajfa-1579	75	25	with	with	ADP
ajfa-1579	75	26	the	the	DET
ajfa-1579	75	27	actual	actual	ADJ
ajfa-1579	75	28	decrease	decrease	NOUN
ajfa-1579	75	29	in	in	ADP
ajfa-1579	75	30	roe	roe	NOUN
ajfa-1579	75	31	by	by	ADP
ajfa-1579	75	32	26.67	26.67	NUM
ajfa-1579	75	33	%	%	NOUN
ajfa-1579	75	34	.	.	PUNCT
ajfa-1579	76	1	table	table	NOUN
ajfa-1579	76	2	2	2	NUM
ajfa-1579	76	3	presents	present	VERB
ajfa-1579	76	4	a	a	DET
ajfa-1579	76	5	second	second	ADJ
ajfa-1579	76	6	example	example	NOUN
ajfa-1579	76	7	where	where	SCONJ
ajfa-1579	76	8	all	all	DET
ajfa-1579	76	9	three	three	NUM
ajfa-1579	76	10	components	component	NOUN
ajfa-1579	76	11	change	change	NOUN
ajfa-1579	76	12	,	,	PUNCT
ajfa-1579	76	13	but	but	CCONJ
ajfa-1579	76	14	in	in	ADP
ajfa-1579	76	15	different	different	ADJ
ajfa-1579	76	16	directions	direction	NOUN
ajfa-1579	76	17	.	.	PUNCT
ajfa-1579	77	1	in	in	ADP
ajfa-1579	77	2	this	this	DET
ajfa-1579	77	3	case	case	NOUN
ajfa-1579	77	4	,	,	PUNCT
ajfa-1579	77	5	the	the	DET
ajfa-1579	77	6	approximation	approximation	NOUN
ajfa-1579	77	7	formula	formula	NOUN
ajfa-1579	77	8	(	(	PUNCT
ajfa-1579	77	9	7	7	X
ajfa-1579	77	10	)	)	PUNCT
ajfa-1579	77	11	indicates	indicate	VERB
ajfa-1579	77	12	that	that	SCONJ
ajfa-1579	77	13	the	the	DET
ajfa-1579	77	14	roe	roe	NOUN
ajfa-1579	77	15	should	should	AUX
ajfa-1579	77	16	increase	increase	VERB
ajfa-1579	77	17	by	by	ADP
ajfa-1579	77	18	18.33	18.33	NUM
ajfa-1579	77	19	%	%	NOUN
ajfa-1579	77	20	(=	(=	NOUN
ajfa-1579	77	21	-10.00%+20.00%+8.33	-10.00%+20.00%+8.33	PROPN
ajfa-1579	77	22	%	%	NOUN
ajfa-1579	77	23	)	)	PUNCT
ajfa-1579	77	24	,	,	PUNCT
ajfa-1579	77	25	whereas	whereas	SCONJ
ajfa-1579	77	26	the	the	DET
ajfa-1579	77	27	precise	precise	ADJ
ajfa-1579	77	28	increase	increase	NOUN
ajfa-1579	77	29	in	in	ADP
ajfa-1579	77	30	roe	roe	NOUN
ajfa-1579	77	31	is	be	AUX
ajfa-1579	77	32	17.00	17.00	NUM
ajfa-1579	77	33	%	%	NOUN
ajfa-1579	77	34	.	.	PUNCT
ajfa-1579	78	1	to	to	PART
ajfa-1579	78	2	explain	explain	VERB
ajfa-1579	78	3	why	why	SCONJ
ajfa-1579	78	4	the	the	DET
ajfa-1579	78	5	roe	roe	NOUN
ajfa-1579	78	6	rose	rise	VERB
ajfa-1579	78	7	despite	despite	SCONJ
ajfa-1579	78	8	a	a	DET
ajfa-1579	78	9	10	10	NUM
ajfa-1579	78	10	%	%	NOUN
ajfa-1579	78	11	decrease	decrease	NOUN
ajfa-1579	78	12	in	in	ADP
ajfa-1579	78	13	the	the	DET
ajfa-1579	78	14	profit	profit	NOUN
ajfa-1579	78	15	margin	margin	NOUN
ajfa-1579	78	16	,	,	PUNCT
ajfa-1579	78	17	we	we	PRON
ajfa-1579	78	18	note	note	VERB
ajfa-1579	78	19	that	that	SCONJ
ajfa-1579	78	20	the	the	DET
ajfa-1579	78	21	combined	combined	ADJ
ajfa-1579	78	22	effect	effect	NOUN
ajfa-1579	78	23	of	of	ADP
ajfa-1579	78	24	the	the	DET
ajfa-1579	78	25	20	20	NUM
ajfa-1579	78	26	%	%	NOUN
ajfa-1579	78	27	and	and	CCONJ
ajfa-1579	78	28	8.33	8.33	NUM
ajfa-1579	78	29	%	%	NOUN
ajfa-1579	78	30	respective	respective	ADJ
ajfa-1579	78	31	increases	increase	NOUN
ajfa-1579	78	32	in	in	ADP
ajfa-1579	78	33	the	the	DET
ajfa-1579	78	34	tat	tat	NOUN
ajfa-1579	78	35	and	and	CCONJ
ajfa-1579	78	36	the	the	DET
ajfa-1579	78	37	em	em	PRON
ajfa-1579	78	38	was	be	AUX
ajfa-1579	78	39	greater	great	ADJ
ajfa-1579	78	40	than	than	ADP
ajfa-1579	78	41	the	the	DET
ajfa-1579	78	42	10	10	NUM
ajfa-1579	78	43	%	%	NOUN
ajfa-1579	78	44	decrease	decrease	NOUN
ajfa-1579	78	45	in	in	ADP
ajfa-1579	78	46	the	the	DET
ajfa-1579	78	47	profit	profit	NOUN
ajfa-1579	78	48	margin	margin	NOUN
ajfa-1579	78	49	.	.	PUNCT
ajfa-1579	79	1	table	table	NOUN
ajfa-1579	79	2	3	3	NUM
ajfa-1579	79	3	.	.	PUNCT
ajfa-1579	79	4	dupont	dupont	NOUN
ajfa-1579	79	5	identity	identity	NOUN
ajfa-1579	79	6	example	example	NOUN
ajfa-1579	79	7	3	3	NUM
ajfa-1579	79	8	time	time	NOUN
ajfa-1579	79	9	profit	profit	NOUN
ajfa-1579	79	10	margin	margin	NOUN
ajfa-1579	79	11	total	total	ADJ
ajfa-1579	79	12	asset	asset	NOUN
ajfa-1579	79	13	turnover	turnover	NOUN
ajfa-1579	79	14	equity	equity	NOUN
ajfa-1579	79	15	multiplier	multipli	ADJ
ajfa-1579	79	16	roe	roe	PROPN
ajfa-1579	80	1	2008	2008	NUM
ajfa-1579	80	2	5.00	5.00	NUM
ajfa-1579	80	3	%	%	NOUN
ajfa-1579	80	4	0.90	0.90	NUM
ajfa-1579	80	5	1.3	1.3	NUM
ajfa-1579	80	6	5.85	5.85	NUM
ajfa-1579	80	7	%	%	NOUN
ajfa-1579	80	8	2009	2009	NUM
ajfa-1579	80	9	4.85	4.85	NUM
ajfa-1579	80	10	%	%	NOUN
ajfa-1579	80	11	1.00	1.00	NUM
ajfa-1579	80	12	1.2	1.2	NUM
ajfa-1579	80	13	5.82	5.82	NUM
ajfa-1579	80	14	%	%	NOUN
ajfa-1579	80	15	%	%	NOUN
ajfa-1579	80	16	increase	increase	NOUN
ajfa-1579	80	17	-3.00	-3.00	NUM
ajfa-1579	80	18	%	%	NOUN
ajfa-1579	80	19	+11.11	+11.11	ADJ
ajfa-1579	80	20	%	%	NOUN
ajfa-1579	80	21	-7.69	-7.69	PRON
ajfa-1579	80	22	%	%	NOUN
ajfa-1579	80	23	-0.51	-0.51	NOUN
ajfa-1579	80	24	%	%	NOUN
ajfa-1579	80	25	instantaneous	instantaneous	ADJ
ajfa-1579	80	26	%	%	NOUN
ajfa-1579	80	27	increase	increase	NOUN
ajfa-1579	80	28	-3.05	-3.05	ADJ
ajfa-1579	80	29	%	%	NOUN
ajfa-1579	80	30	+10.54	+10.54	PROPN
ajfa-1579	80	31	%	%	NOUN
ajfa-1579	80	32	-8.00	-8.00	NUM
ajfa-1579	80	33	%	%	NOUN
ajfa-1579	80	34	-0.51	-0.51	NOUN
ajfa-1579	80	35	%	%	NOUN
ajfa-1579	80	36	next	next	ADV
ajfa-1579	80	37	,	,	PUNCT
ajfa-1579	80	38	consider	consider	VERB
ajfa-1579	80	39	the	the	DET
ajfa-1579	80	40	example	example	NOUN
ajfa-1579	80	41	in	in	ADP
ajfa-1579	80	42	table	table	NOUN
ajfa-1579	80	43	3	3	NUM
ajfa-1579	80	44	.	.	PUNCT
ajfa-1579	81	1	in	in	ADP
ajfa-1579	81	2	this	this	DET
ajfa-1579	81	3	example	example	NOUN
ajfa-1579	81	4	,	,	PUNCT
ajfa-1579	81	5	equation	equation	NOUN
ajfa-1579	81	6	(	(	PUNCT
ajfa-1579	81	7	7	7	X
ajfa-1579	81	8	)	)	PUNCT
ajfa-1579	81	9	results	result	NOUN
ajfa-1579	81	10	with	with	ADP
ajfa-1579	81	11	a	a	DET
ajfa-1579	81	12	positive	positive	ADJ
ajfa-1579	81	13	0.42	0.42	NUM
ajfa-1579	81	14	%	%	NOUN
ajfa-1579	81	15	approximate	approximate	ADJ
ajfa-1579	81	16	increase	increase	NOUN
ajfa-1579	81	17	in	in	ADP
ajfa-1579	81	18	roe	roe	NOUN
ajfa-1579	81	19	,	,	PUNCT
ajfa-1579	81	20	even	even	ADV
ajfa-1579	81	21	though	though	SCONJ
ajfa-1579	81	22	the	the	DET
ajfa-1579	81	23	roe	roe	NOUN
ajfa-1579	81	24	actually	actually	ADV
ajfa-1579	81	25	decreased	decrease	VERB
ajfa-1579	81	26	by	by	ADP
ajfa-1579	81	27	0.51	0.51	NUM
ajfa-1579	81	28	%	%	NOUN
ajfa-1579	81	29	.	.	PUNCT
ajfa-1579	82	1	while	while	SCONJ
ajfa-1579	82	2	formula	formula	NOUN
ajfa-1579	82	3	(	(	PUNCT
ajfa-1579	82	4	6	6	NUM
ajfa-1579	82	5	)	)	PUNCT
ajfa-1579	82	6	precisely	precisely	ADV
ajfa-1579	82	7	leads	lead	VERB
ajfa-1579	82	8	to	to	ADP
ajfa-1579	82	9	the	the	DET
ajfa-1579	82	10	0.51	0.51	NUM
ajfa-1579	82	11	%	%	NOUN
ajfa-1579	82	12	roe	roe	NOUN
ajfa-1579	82	13	,	,	PUNCT
ajfa-1579	82	14	many	many	ADJ
ajfa-1579	82	15	would	would	AUX
ajfa-1579	82	16	find	find	VERB
ajfa-1579	82	17	a	a	DET
ajfa-1579	82	18	simple	simple	ADJ
ajfa-1579	82	19	sum	sum	NOUN
ajfa-1579	82	20	such	such	ADJ
ajfa-1579	82	21	as	as	ADP
ajfa-1579	82	22	(	(	PUNCT
ajfa-1579	82	23	7	7	NUM
ajfa-1579	82	24	)	)	PUNCT
ajfa-1579	82	25	to	to	PART
ajfa-1579	82	26	be	be	AUX
ajfa-1579	82	27	more	more	ADV
ajfa-1579	82	28	intuitive	intuitive	ADJ
ajfa-1579	82	29	.	.	PUNCT
ajfa-1579	83	1	in	in	ADP
ajfa-1579	83	2	a	a	DET
ajfa-1579	83	3	later	later	ADJ
ajfa-1579	83	4	section	section	NOUN
ajfa-1579	83	5	,	,	PUNCT
ajfa-1579	83	6	this	this	DET
ajfa-1579	83	7	paper	paper	NOUN
ajfa-1579	83	8	provides	provide	VERB
ajfa-1579	83	9	a	a	DET
ajfa-1579	83	10	description	description	NOUN
ajfa-1579	83	11	of	of	ADP
ajfa-1579	83	12	how	how	SCONJ
ajfa-1579	83	13	to	to	PART
ajfa-1579	83	14	convert	convert	VERB
ajfa-1579	83	15	the	the	DET
ajfa-1579	83	16	periodical	periodical	ADJ
ajfa-1579	83	17	percent	percent	NOUN
ajfa-1579	83	18	increases	increase	VERB
ajfa-1579	83	19	to	to	PART
ajfa-1579	83	20	equivalent	equivalent	ADJ
ajfa-1579	83	21	instantaneous	instantaneous	ADJ
ajfa-1579	83	22	percent	percent	NOUN
ajfa-1579	83	23	increases	increase	NOUN
ajfa-1579	83	24	,	,	PUNCT
ajfa-1579	83	25	so	so	SCONJ
ajfa-1579	83	26	that	that	SCONJ
ajfa-1579	83	27	(	(	PUNCT
ajfa-1579	83	28	7	7	X
ajfa-1579	83	29	)	)	PUNCT
ajfa-1579	83	30	holds	hold	VERB
ajfa-1579	83	31	with	with	ADP
ajfa-1579	83	32	equality	equality	NOUN
ajfa-1579	83	33	.	.	PUNCT
ajfa-1579	84	1	table	table	NOUN
ajfa-1579	84	2	3	3	NUM
ajfa-1579	84	3	presents	present	VERB
ajfa-1579	84	4	those	those	DET
ajfa-1579	84	5	instantaneous	instantaneous	ADJ
ajfa-1579	84	6	percentage	percentage	NOUN
ajfa-1579	84	7	increases	increase	NOUN
ajfa-1579	84	8	for	for	ADP
ajfa-1579	84	9	example	example	NOUN
ajfa-1579	84	10	3	3	NUM
ajfa-1579	84	11	.	.	PUNCT
ajfa-1579	85	1	when	when	SCONJ
ajfa-1579	85	2	we	we	PRON
ajfa-1579	85	3	add	add	VERB
ajfa-1579	85	4	those	those	DET
ajfa-1579	85	5	instantaneous	instantaneous	ADJ
ajfa-1579	85	6	percentage	percentage	NOUN
ajfa-1579	85	7	increases	increase	NOUN
ajfa-1579	85	8	,	,	PUNCT
ajfa-1579	85	9	-3.04%+10.53%-8.00	-3.04%+10.53%-8.00	ADJ
ajfa-1579	85	10	%	%	NOUN
ajfa-1579	85	11	,	,	PUNCT
ajfa-1579	85	12	we	we	PRON
ajfa-1579	85	13	get	get	VERB
ajfa-1579	85	14	the	the	DET
ajfa-1579	85	15	exact	exact	ADJ
ajfa-1579	85	16	-0.51	-0.51	NOUN
ajfa-1579	85	17	%	%	NOUN
ajfa-1579	85	18	change	change	NOUN
ajfa-1579	85	19	in	in	ADP
ajfa-1579	85	20	the	the	DET
ajfa-1579	85	21	roe	roe	NOUN
ajfa-1579	85	22	.	.	PUNCT
ajfa-1579	86	1	table	table	NOUN
ajfa-1579	86	2	4	4	NUM
ajfa-1579	86	3	.	.	PUNCT
ajfa-1579	86	4	dupont	dupont	NOUN
ajfa-1579	86	5	identity	identity	NOUN
ajfa-1579	86	6	example	example	NOUN
ajfa-1579	86	7	4	4	NUM
ajfa-1579	86	8	time	time	NOUN
ajfa-1579	86	9	profit	profit	NOUN
ajfa-1579	86	10	margin	margin	NOUN
ajfa-1579	86	11	total	total	ADJ
ajfa-1579	86	12	asset	asset	NOUN
ajfa-1579	86	13	turnover	turnover	NOUN
ajfa-1579	86	14	equity	equity	NOUN
ajfa-1579	86	15	multiplier	multipli	ADJ
ajfa-1579	86	16	roe	roe	PROPN
ajfa-1579	86	17	2008	2008	NUM
ajfa-1579	86	18	10.00	10.00	NUM
ajfa-1579	86	19	%	%	NOUN
ajfa-1579	86	20	1.28	1.28	NUM
ajfa-1579	86	21	1.2	1.2	NUM
ajfa-1579	86	22	15.36	15.36	NUM
ajfa-1579	86	23	%	%	NOUN
ajfa-1579	86	24	2009	2009	NUM
ajfa-1579	86	25	9.00	9.00	NUM
ajfa-1579	86	26	1.30	1.30	NUM
ajfa-1579	86	27	1.4	1.4	NUM
ajfa-1579	86	28	16.38	16.38	NUM
ajfa-1579	86	29	%	%	NOUN
ajfa-1579	86	30	%	%	NOUN
ajfa-1579	86	31	increase	increase	NOUN
ajfa-1579	86	32	-10.00	-10.00	NUM
ajfa-1579	86	33	%	%	NOUN
ajfa-1579	86	34	+1.56	+1.56	NUM
ajfa-1579	86	35	%	%	NOUN
ajfa-1579	87	1	+16.67	+16.67	NOUN
ajfa-1579	87	2	%	%	NOUN
ajfa-1579	88	1	+6.64	+6.64	NUM
ajfa-1579	88	2	%	%	NOUN
ajfa-1579	88	3	instantaneous	instantaneous	ADJ
ajfa-1579	88	4	%	%	NOUN
ajfa-1579	88	5	increase	increase	NOUN
ajfa-1579	88	6	-10.54	-10.54	PUNCT
ajfa-1579	88	7	%	%	NOUN
ajfa-1579	89	1	+1.55	+1.55	NUM
ajfa-1579	89	2	%	%	NOUN
ajfa-1579	89	3	+15.42	+15.42	NOUN
ajfa-1579	89	4	%	%	NOUN
ajfa-1579	89	5	+6.43	+6.43	NUM
ajfa-1579	89	6	%	%	NOUN
ajfa-1579	89	7	table	table	NOUN
ajfa-1579	89	8	4	4	NUM
ajfa-1579	89	9	presents	present	VERB
ajfa-1579	89	10	an	an	DET
ajfa-1579	89	11	example	example	NOUN
ajfa-1579	89	12	where	where	SCONJ
ajfa-1579	89	13	the	the	DET
ajfa-1579	89	14	growth	growth	NOUN
ajfa-1579	89	15	rate	rate	NOUN
ajfa-1579	89	16	formula	formula	NOUN
ajfa-1579	89	17	(	(	PUNCT
ajfa-1579	89	18	6	6	NUM
ajfa-1579	89	19	)	)	PUNCT
ajfa-1579	89	20	or	or	CCONJ
ajfa-1579	89	21	its	its	PRON
ajfa-1579	89	22	approximation	approximation	NOUN
ajfa-1579	89	23	(	(	PUNCT
ajfa-1579	89	24	7	7	X
ajfa-1579	89	25	)	)	PUNCT
ajfa-1579	89	26	is	be	AUX
ajfa-1579	89	27	more	more	ADV
ajfa-1579	89	28	useful	useful	ADJ
ajfa-1579	89	29	than	than	ADP
ajfa-1579	89	30	the	the	DET
ajfa-1579	89	31	dupont	dupont	NOUN
ajfa-1579	89	32	identity	identity	NOUN
ajfa-1579	89	33	itself	itself	PRON
ajfa-1579	89	34	for	for	ADP
ajfa-1579	89	35	determining	determine	VERB
ajfa-1579	89	36	the	the	DET
ajfa-1579	89	37	real	real	ADJ
ajfa-1579	89	38	reason	reason	NOUN
ajfa-1579	89	39	behind	behind	ADP
ajfa-1579	89	40	a	a	DET
ajfa-1579	89	41	roe	roe	NOUN
ajfa-1579	89	42	increase	increase	NOUN
ajfa-1579	89	43	.	.	PUNCT
ajfa-1579	90	1	in	in	ADP
ajfa-1579	90	2	this	this	DET
ajfa-1579	90	3	example	example	NOUN
ajfa-1579	90	4	,	,	PUNCT
ajfa-1579	90	5	the	the	DET
ajfa-1579	90	6	roe	roe	NOUN
ajfa-1579	90	7	increased	increase	VERB
ajfa-1579	90	8	by	by	ADP
ajfa-1579	90	9	6.64	6.64	NUM
ajfa-1579	90	10	%	%	NOUN
ajfa-1579	90	11	between	between	ADP
ajfa-1579	90	12	2008	2008	NUM
ajfa-1579	90	13	and	and	CCONJ
ajfa-1579	90	14	2009	2009	NUM
ajfa-1579	90	15	.	.	PUNCT
ajfa-1579	91	1	under	under	ADP
ajfa-1579	91	2	normal	normal	ADJ
ajfa-1579	91	3	circumstances	circumstance	NOUN
ajfa-1579	91	4	,	,	PUNCT
ajfa-1579	91	5	we	we	PRON
ajfa-1579	91	6	usually	usually	ADV
ajfa-1579	91	7	would	would	AUX
ajfa-1579	91	8	consider	consider	VERB
ajfa-1579	91	9	an	an	DET
ajfa-1579	91	10	increase	increase	NOUN
ajfa-1579	91	11	in	in	ADP
ajfa-1579	91	12	the	the	DET
ajfa-1579	91	13	roe	roe	NOUN
ajfa-1579	91	14	to	to	PART
ajfa-1579	91	15	be	be	AUX
ajfa-1579	91	16	a	a	DET
ajfa-1579	91	17	good	good	ADJ
ajfa-1579	91	18	result	result	NOUN
ajfa-1579	91	19	.	.	PUNCT
ajfa-1579	92	1	asian	asian	ADJ
ajfa-1579	92	2	journal	journal	PROPN
ajfa-1579	92	3	of	of	ADP
ajfa-1579	92	4	finance	finance	PROPN
ajfa-1579	92	5	&	&	CCONJ
ajfa-1579	92	6	accounting	accounting	PROPN
ajfa-1579	92	7	issn	issn	PROPN
ajfa-1579	92	8	1946	1946	NUM
ajfa-1579	92	9	-	-	PUNCT
ajfa-1579	92	10	052x	052x	NOUN
ajfa-1579	92	11	2012	2012	NUM
ajfa-1579	92	12	,	,	PUNCT
ajfa-1579	92	13	vol	vol	NOUN
ajfa-1579	92	14	.	.	PROPN
ajfa-1579	92	15	4	4	NUM
ajfa-1579	92	16	,	,	PUNCT
ajfa-1579	92	17	no	no	INTJ
ajfa-1579	92	18	.	.	NOUN
ajfa-1579	92	19	2	2	NUM
ajfa-1579	92	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	92	21	81	81	NUM
ajfa-1579	92	22	in	in	ADP
ajfa-1579	92	23	this	this	DET
ajfa-1579	92	24	case	case	NOUN
ajfa-1579	92	25	,	,	PUNCT
ajfa-1579	92	26	however	however	ADV
ajfa-1579	92	27	,	,	PUNCT
ajfa-1579	92	28	the	the	DET
ajfa-1579	92	29	pm	pm	NOUN
ajfa-1579	92	30	decreased	decrease	VERB
ajfa-1579	92	31	by	by	ADP
ajfa-1579	92	32	10	10	NUM
ajfa-1579	92	33	%	%	NOUN
ajfa-1579	92	34	,	,	PUNCT
ajfa-1579	92	35	the	the	DET
ajfa-1579	92	36	tat	tat	NOUN
ajfa-1579	92	37	increased	increase	VERB
ajfa-1579	92	38	by	by	ADP
ajfa-1579	92	39	1.56	1.56	NUM
ajfa-1579	92	40	%	%	NOUN
ajfa-1579	92	41	,	,	PUNCT
ajfa-1579	92	42	and	and	CCONJ
ajfa-1579	92	43	the	the	DET
ajfa-1579	92	44	equity	equity	NOUN
ajfa-1579	92	45	multiplier	multiplier	ADV
ajfa-1579	92	46	(	(	PUNCT
ajfa-1579	92	47	em	em	PRON
ajfa-1579	92	48	)	)	PUNCT
ajfa-1579	92	49	increased	increase	VERB
ajfa-1579	92	50	by	by	ADP
ajfa-1579	92	51	16.67	16.67	NUM
ajfa-1579	92	52	%	%	NOUN
ajfa-1579	92	53	.	.	PUNCT
ajfa-1579	93	1	we	we	PRON
ajfa-1579	93	2	then	then	ADV
ajfa-1579	93	3	conclude	conclude	VERB
ajfa-1579	93	4	that	that	SCONJ
ajfa-1579	93	5	the	the	DET
ajfa-1579	93	6	reason	reason	NOUN
ajfa-1579	93	7	the	the	DET
ajfa-1579	93	8	roe	roe	NOUN
ajfa-1579	93	9	increased	increase	VERB
ajfa-1579	93	10	was	be	AUX
ajfa-1579	93	11	primarily	primarily	ADV
ajfa-1579	93	12	related	relate	VERB
ajfa-1579	93	13	to	to	ADP
ajfa-1579	93	14	the	the	DET
ajfa-1579	93	15	increase	increase	NOUN
ajfa-1579	93	16	of	of	ADP
ajfa-1579	93	17	the	the	DET
ajfa-1579	93	18	equity	equity	NOUN
ajfa-1579	93	19	multiplier	multiplier	ADV
ajfa-1579	93	20	iby	iby	PROPN
ajfa-1579	93	21	16.67	16.67	NUM
ajfa-1579	93	22	%	%	NOUN
ajfa-1579	93	23	.	.	PUNCT
ajfa-1579	94	1	had	have	AUX
ajfa-1579	94	2	the	the	DET
ajfa-1579	94	3	pm	pm	NOUN
ajfa-1579	94	4	decreased	decrease	VERB
ajfa-1579	94	5	by	by	ADP
ajfa-1579	94	6	10	10	NUM
ajfa-1579	94	7	%	%	NOUN
ajfa-1579	94	8	and	and	CCONJ
ajfa-1579	94	9	tat	tat	NOUN
ajfa-1579	94	10	increased	increase	VERB
ajfa-1579	94	11	by	by	ADP
ajfa-1579	94	12	1.56	1.56	NUM
ajfa-1579	94	13	%	%	NOUN
ajfa-1579	94	14	,	,	PUNCT
ajfa-1579	94	15	with	with	ADP
ajfa-1579	94	16	no	no	DET
ajfa-1579	94	17	change	change	NOUN
ajfa-1579	94	18	in	in	ADP
ajfa-1579	94	19	the	the	DET
ajfa-1579	94	20	equity	equity	NOUN
ajfa-1579	94	21	multiplier	multiplier	NOUN
ajfa-1579	94	22	,	,	PUNCT
ajfa-1579	94	23	then	then	ADV
ajfa-1579	94	24	the	the	DET
ajfa-1579	94	25	roe	roe	NOUN
ajfa-1579	94	26	would	would	AUX
ajfa-1579	94	27	have	have	AUX
ajfa-1579	94	28	decreased	decrease	VERB
ajfa-1579	94	29	by	by	ADP
ajfa-1579	94	30	an	an	DET
ajfa-1579	94	31	approximate	approximate	ADJ
ajfa-1579	94	32	8.44	8.44	NUM
ajfa-1579	94	33	%	%	NOUN
ajfa-1579	94	34	according	accord	VERB
ajfa-1579	94	35	to	to	ADP
ajfa-1579	94	36	(	(	PUNCT
ajfa-1579	94	37	7	7	NUM
ajfa-1579	94	38	)	)	PUNCT
ajfa-1579	94	39	or	or	CCONJ
ajfa-1579	94	40	an	an	DET
ajfa-1579	94	41	exact	exact	ADJ
ajfa-1579	94	42	8.59	8.59	NUM
ajfa-1579	94	43	%	%	NOUN
ajfa-1579	94	44	according	accord	VERB
ajfa-1579	94	45	to	to	ADP
ajfa-1579	94	46	(	(	PUNCT
ajfa-1579	94	47	6	6	NUM
ajfa-1579	94	48	)	)	PUNCT
ajfa-1579	94	49	.	.	PUNCT
ajfa-1579	95	1	the	the	DET
ajfa-1579	95	2	sharp	sharp	ADJ
ajfa-1579	95	3	increase	increase	NOUN
ajfa-1579	95	4	in	in	ADP
ajfa-1579	95	5	the	the	DET
ajfa-1579	95	6	equity	equity	NOUN
ajfa-1579	95	7	multiplier	multipli	ADJ
ajfa-1579	95	8	is	be	AUX
ajfa-1579	95	9	an	an	DET
ajfa-1579	95	10	indicator	indicator	NOUN
ajfa-1579	95	11	of	of	ADP
ajfa-1579	95	12	increased	increase	VERB
ajfa-1579	95	13	leverage	leverage	NOUN
ajfa-1579	95	14	,	,	PUNCT
ajfa-1579	95	15	an	an	DET
ajfa-1579	95	16	increase	increase	NOUN
ajfa-1579	95	17	in	in	ADP
ajfa-1579	95	18	the	the	DET
ajfa-1579	95	19	use	use	NOUN
ajfa-1579	95	20	of	of	ADP
ajfa-1579	95	21	debt	debt	NOUN
ajfa-1579	95	22	to	to	PART
ajfa-1579	95	23	fund	fund	VERB
ajfa-1579	95	24	the	the	DET
ajfa-1579	95	25	company	company	NOUN
ajfa-1579	95	26	.	.	PUNCT
ajfa-1579	96	1	while	while	SCONJ
ajfa-1579	96	2	increased	increase	VERB
ajfa-1579	96	3	debt	debt	NOUN
ajfa-1579	96	4	does	do	AUX
ajfa-1579	96	5	usually	usually	ADV
ajfa-1579	96	6	increase	increase	VERB
ajfa-1579	96	7	expected	expect	VERB
ajfa-1579	96	8	return	return	NOUN
ajfa-1579	96	9	,	,	PUNCT
ajfa-1579	96	10	increased	increase	VERB
ajfa-1579	96	11	debt	debt	NOUN
ajfa-1579	96	12	also	also	ADV
ajfa-1579	96	13	increases	increase	VERB
ajfa-1579	96	14	risk	risk	NOUN
ajfa-1579	96	15	(	(	PUNCT
ajfa-1579	96	16	ross	ross	PROPN
ajfa-1579	96	17	et	et	PROPN
ajfa-1579	96	18	al	al	PROPN
ajfa-1579	96	19	.	.	PROPN
ajfa-1579	96	20	,	,	PUNCT
ajfa-1579	96	21	2006	2006	NUM
ajfa-1579	96	22	,	,	PUNCT
ajfa-1579	96	23	pp	pp	ADV
ajfa-1579	96	24	.	.	PUNCT
ajfa-1579	97	1	538	538	NUM
ajfa-1579	97	2	-	-	SYM
ajfa-1579	97	3	40).3	40).3	PRON
ajfa-1579	97	4	one	one	NOUN
ajfa-1579	97	5	should	should	AUX
ajfa-1579	97	6	not	not	PART
ajfa-1579	97	7	consider	consider	VERB
ajfa-1579	97	8	an	an	DET
ajfa-1579	97	9	increase	increase	NOUN
ajfa-1579	97	10	in	in	ADP
ajfa-1579	97	11	roe	roe	NOUN
ajfa-1579	97	12	due	due	ADP
ajfa-1579	97	13	to	to	ADP
ajfa-1579	97	14	the	the	DET
ajfa-1579	97	15	increase	increase	NOUN
ajfa-1579	97	16	in	in	ADP
ajfa-1579	97	17	the	the	DET
ajfa-1579	97	18	equity	equity	NOUN
ajfa-1579	97	19	multiplier	multiplier	ADV
ajfa-1579	97	20	(	(	PUNCT
ajfa-1579	97	21	em	em	NOUN
ajfa-1579	97	22	)	)	PUNCT
ajfa-1579	97	23	to	to	PART
ajfa-1579	97	24	be	be	AUX
ajfa-1579	97	25	a	a	DET
ajfa-1579	97	26	good	good	ADJ
ajfa-1579	97	27	thing	thing	NOUN
ajfa-1579	97	28	.	.	PUNCT
ajfa-1579	98	1	a	a	DET
ajfa-1579	98	2	sharp	sharp	ADJ
ajfa-1579	98	3	analyst	analyst	NOUN
ajfa-1579	98	4	should	should	AUX
ajfa-1579	98	5	note	note	VERB
ajfa-1579	98	6	that	that	SCONJ
ajfa-1579	98	7	the	the	DET
ajfa-1579	98	8	only	only	ADJ
ajfa-1579	98	9	positive	positive	ADJ
ajfa-1579	98	10	development	development	NOUN
ajfa-1579	98	11	,	,	PUNCT
ajfa-1579	98	12	a	a	DET
ajfa-1579	98	13	1.56	1.56	NUM
ajfa-1579	98	14	%	%	NOUN
ajfa-1579	98	15	increase	increase	NOUN
ajfa-1579	98	16	in	in	ADP
ajfa-1579	98	17	tat	tat	NOUN
ajfa-1579	98	18	is	be	AUX
ajfa-1579	98	19	quite	quite	ADV
ajfa-1579	98	20	small	small	ADJ
ajfa-1579	98	21	compared	compare	VERB
ajfa-1579	98	22	to	to	ADP
ajfa-1579	98	23	the	the	DET
ajfa-1579	98	24	10	10	NUM
ajfa-1579	98	25	%	%	NOUN
ajfa-1579	98	26	decrease	decrease	NOUN
ajfa-1579	98	27	in	in	ADP
ajfa-1579	98	28	the	the	DET
ajfa-1579	98	29	pm	pm	NOUN
ajfa-1579	98	30	.	.	PUNCT
ajfa-1579	99	1	as	as	ADP
ajfa-1579	99	2	a	a	DET
ajfa-1579	99	3	result	result	NOUN
ajfa-1579	99	4	,	,	PUNCT
ajfa-1579	99	5	despite	despite	SCONJ
ajfa-1579	99	6	the	the	DET
ajfa-1579	99	7	roe	roe	NOUN
ajfa-1579	99	8	increasing	increasing	NOUN
ajfa-1579	99	9	,	,	PUNCT
ajfa-1579	99	10	a	a	DET
ajfa-1579	99	11	good	good	ADJ
ajfa-1579	99	12	analyst	analyst	NOUN
ajfa-1579	99	13	would	would	AUX
ajfa-1579	99	14	conclude	conclude	VERB
ajfa-1579	99	15	that	that	SCONJ
ajfa-1579	99	16	the	the	DET
ajfa-1579	99	17	fundamentals	fundamental	NOUN
ajfa-1579	99	18	of	of	ADP
ajfa-1579	99	19	the	the	DET
ajfa-1579	99	20	components	component	NOUN
ajfa-1579	99	21	indicate	indicate	VERB
ajfa-1579	99	22	that	that	SCONJ
ajfa-1579	99	23	the	the	DET
ajfa-1579	99	24	firm	firm	NOUN
ajfa-1579	99	25	is	be	AUX
ajfa-1579	99	26	doing	do	VERB
ajfa-1579	99	27	worse	bad	ADJ
ajfa-1579	99	28	in	in	ADP
ajfa-1579	99	29	2009	2009	NUM
ajfa-1579	99	30	than	than	SCONJ
ajfa-1579	99	31	it	it	PRON
ajfa-1579	99	32	did	do	VERB
ajfa-1579	99	33	in	in	ADP
ajfa-1579	99	34	2008	2008	NUM
ajfa-1579	99	35	.	.	PUNCT
ajfa-1579	100	1	4	4	X
ajfa-1579	100	2	.	.	X
ajfa-1579	100	3	converting	convert	VERB
ajfa-1579	100	4	periodic	periodic	ADJ
ajfa-1579	100	5	rates	rate	NOUN
ajfa-1579	100	6	of	of	ADP
ajfa-1579	100	7	change	change	NOUN
ajfa-1579	100	8	to	to	ADP
ajfa-1579	100	9	instantaneous	instantaneous	ADJ
ajfa-1579	100	10	rates	rate	NOUN
ajfa-1579	100	11	of	of	ADP
ajfa-1579	100	12	change	change	NOUN
ajfa-1579	100	13	many	many	ADJ
ajfa-1579	100	14	analysts	analyst	NOUN
ajfa-1579	100	15	and	and	CCONJ
ajfa-1579	100	16	especially	especially	ADV
ajfa-1579	100	17	their	their	PRON
ajfa-1579	100	18	respective	respective	ADJ
ajfa-1579	100	19	audiences	audience	NOUN
ajfa-1579	100	20	will	will	AUX
ajfa-1579	100	21	find	find	VERB
ajfa-1579	100	22	the	the	DET
ajfa-1579	100	23	approximation	approximation	NOUN
ajfa-1579	100	24	formula	formula	NOUN
ajfa-1579	100	25	(	(	PUNCT
ajfa-1579	100	26	7	7	NUM
ajfa-1579	100	27	)	)	PUNCT
ajfa-1579	100	28	to	to	PART
ajfa-1579	100	29	be	be	AUX
ajfa-1579	100	30	more	more	ADV
ajfa-1579	100	31	intuitive	intuitive	ADJ
ajfa-1579	100	32	than	than	ADP
ajfa-1579	100	33	the	the	DET
ajfa-1579	100	34	exact	exact	ADJ
ajfa-1579	100	35	relationship	relationship	NOUN
ajfa-1579	100	36	(	(	PUNCT
ajfa-1579	100	37	6	6	NUM
ajfa-1579	100	38	)	)	PUNCT
ajfa-1579	100	39	.	.	PUNCT
ajfa-1579	101	1	for	for	ADP
ajfa-1579	101	2	example	example	NOUN
ajfa-1579	101	3	,	,	PUNCT
ajfa-1579	101	4	bremster	bremster	NOUN
ajfa-1579	101	5	(	(	PUNCT
ajfa-1579	101	6	1995	1995	NUM
ajfa-1579	101	7	,	,	PUNCT
ajfa-1579	101	8	p.	p.	NOUN
ajfa-1579	101	9	8)	8)	NUM
ajfa-1579	101	10	states	state	VERB
ajfa-1579	101	11	that	that	SCONJ
ajfa-1579	101	12	forensic	forensic	ADJ
ajfa-1579	101	13	accountants	accountant	NOUN
ajfa-1579	101	14	and	and	CCONJ
ajfa-1579	101	15	forensic	forensic	ADJ
ajfa-1579	101	16	economists	economist	NOUN
ajfa-1579	101	17	need	need	VERB
ajfa-1579	101	18	“	"	PUNCT
ajfa-1579	101	19	to	to	PART
ajfa-1579	101	20	present	present	VERB
ajfa-1579	101	21	testimony	testimony	NOUN
ajfa-1579	101	22	in	in	ADP
ajfa-1579	101	23	an	an	DET
ajfa-1579	101	24	understandable	understandable	ADJ
ajfa-1579	101	25	fashion	fashion	NOUN
ajfa-1579	101	26	for	for	ADP
ajfa-1579	101	27	the	the	DET
ajfa-1579	101	28	jury	jury	NOUN
ajfa-1579	101	29	.	.	PUNCT
ajfa-1579	101	30	”4	”4	PUNCT
ajfa-1579	102	1	however	however	ADV
ajfa-1579	102	2	,	,	PUNCT
ajfa-1579	102	3	bremster	bremster	NOUN
ajfa-1579	102	4	continues	continue	VERB
ajfa-1579	102	5	,	,	PUNCT
ajfa-1579	102	6	the	the	DET
ajfa-1579	102	7	“	"	PUNCT
ajfa-1579	102	8	opposing	opposing	ADJ
ajfa-1579	102	9	attorney	attorney	NOUN
ajfa-1579	102	10	’s	’s	PART
ajfa-1579	102	11	goal	goal	NOUN
ajfa-1579	102	12	is	be	AUX
ajfa-1579	102	13	to	to	PART
ajfa-1579	102	14	diminish	diminish	VERB
ajfa-1579	102	15	the	the	DET
ajfa-1579	102	16	jury	jury	NOUN
ajfa-1579	102	17	’s	’s	PART
ajfa-1579	102	18	confidence	confidence	NOUN
ajfa-1579	102	19	in	in	ADP
ajfa-1579	102	20	the	the	DET
ajfa-1579	102	21	expert	expert	NOUN
ajfa-1579	102	22	’s	’s	PART
ajfa-1579	102	23	opinion	opinion	NOUN
ajfa-1579	102	24	.	.	PUNCT
ajfa-1579	102	25	”	"	PUNCT
ajfa-1579	103	1	as	as	SCONJ
ajfa-1579	103	2	spizman	spizman	NOUN
ajfa-1579	103	3	and	and	CCONJ
ajfa-1579	103	4	weinstein	weinstein	PROPN
ajfa-1579	103	5	(	(	PUNCT
ajfa-1579	103	6	2008	2008	NUM
ajfa-1579	103	7	)	)	PUNCT
ajfa-1579	103	8	warn	warn	VERB
ajfa-1579	103	9	,	,	PUNCT
ajfa-1579	103	10	the	the	DET
ajfa-1579	103	11	opposing	oppose	VERB
ajfa-1579	103	12	attorney	attorney	NOUN
ajfa-1579	103	13	could	could	AUX
ajfa-1579	103	14	diminish	diminish	VERB
ajfa-1579	103	15	a	a	DET
ajfa-1579	103	16	forensic	forensic	ADJ
ajfa-1579	103	17	accountant	accountant	NOUN
ajfa-1579	103	18	’s	’s	PART
ajfa-1579	103	19	or	or	CCONJ
ajfa-1579	103	20	forensic	forensic	ADJ
ajfa-1579	103	21	economist	economist	NOUN
ajfa-1579	103	22	’s	’s	PART
ajfa-1579	103	23	testimony	testimony	NOUN
ajfa-1579	103	24	that	that	PRON
ajfa-1579	103	25	used	use	VERB
ajfa-1579	103	26	an	an	DET
ajfa-1579	103	27	approximation	approximation	NOUN
ajfa-1579	103	28	rather	rather	ADV
ajfa-1579	103	29	than	than	ADP
ajfa-1579	103	30	the	the	DET
ajfa-1579	103	31	precise	precise	ADJ
ajfa-1579	103	32	relationship	relationship	NOUN
ajfa-1579	103	33	by	by	ADP
ajfa-1579	103	34	stating	state	VERB
ajfa-1579	103	35	,	,	PUNCT
ajfa-1579	103	36	“	"	PUNCT
ajfa-1579	103	37	’	'	PUNCT
ajfa-1579	103	38	i	i	PRON
ajfa-1579	103	39	wonder	wonder	VERB
ajfa-1579	103	40	what	what	PRON
ajfa-1579	103	41	other	other	ADJ
ajfa-1579	103	42	little	little	ADJ
ajfa-1579	103	43	overestimating	overestimating	ADJ
ajfa-1579	103	44	errors	error	NOUN
ajfa-1579	103	45	you	you	PRON
ajfa-1579	103	46	have	have	AUX
ajfa-1579	103	47	made	make	VERB
ajfa-1579	103	48	?	?	PUNCT
ajfa-1579	103	49	’	'	PUNCT
ajfa-1579	103	50	”	"	PUNCT
ajfa-1579	104	1	the	the	DET
ajfa-1579	104	2	ideal	ideal	NOUN
ajfa-1579	104	3	would	would	AUX
ajfa-1579	104	4	be	be	AUX
ajfa-1579	104	5	to	to	PART
ajfa-1579	104	6	present	present	VERB
ajfa-1579	104	7	one	one	NUM
ajfa-1579	104	8	’s	’s	PART
ajfa-1579	104	9	results	result	NOUN
ajfa-1579	104	10	in	in	ADP
ajfa-1579	104	11	a	a	DET
ajfa-1579	104	12	manner	manner	NOUN
ajfa-1579	104	13	that	that	PRON
ajfa-1579	104	14	is	be	AUX
ajfa-1579	104	15	both	both	CCONJ
ajfa-1579	104	16	understandable	understandable	ADJ
ajfa-1579	104	17	and	and	CCONJ
ajfa-1579	104	18	precise	precise	ADJ
ajfa-1579	104	19	.	.	PUNCT
ajfa-1579	105	1	this	this	DET
ajfa-1579	105	2	section	section	NOUN
ajfa-1579	105	3	explains	explain	VERB
ajfa-1579	105	4	why	why	SCONJ
ajfa-1579	105	5	(	(	PUNCT
ajfa-1579	105	6	7	7	X
ajfa-1579	105	7	)	)	PUNCT
ajfa-1579	105	8	is	be	AUX
ajfa-1579	105	9	only	only	ADV
ajfa-1579	105	10	an	an	DET
ajfa-1579	105	11	approximation	approximation	NOUN
ajfa-1579	105	12	for	for	ADP
ajfa-1579	105	13	periodic	periodic	ADJ
ajfa-1579	105	14	rates	rate	NOUN
ajfa-1579	105	15	of	of	ADP
ajfa-1579	105	16	change	change	NOUN
ajfa-1579	105	17	.	.	PUNCT
ajfa-1579	106	1	we	we	PRON
ajfa-1579	106	2	then	then	ADV
ajfa-1579	106	3	find	find	VERB
ajfa-1579	106	4	that	that	SCONJ
ajfa-1579	106	5	(	(	PUNCT
ajfa-1579	106	6	7	7	X
ajfa-1579	106	7	)	)	PUNCT
ajfa-1579	106	8	actually	actually	ADV
ajfa-1579	106	9	holds	hold	VERB
ajfa-1579	106	10	with	with	ADP
ajfa-1579	106	11	equality	equality	NOUN
ajfa-1579	106	12	when	when	SCONJ
ajfa-1579	106	13	we	we	PRON
ajfa-1579	106	14	deal	deal	VERB
ajfa-1579	106	15	with	with	ADP
ajfa-1579	106	16	equivalent	equivalent	ADJ
ajfa-1579	106	17	instantaneous	instantaneous	ADJ
ajfa-1579	106	18	rates	rate	NOUN
ajfa-1579	106	19	of	of	ADP
ajfa-1579	106	20	change	change	NOUN
ajfa-1579	106	21	instead	instead	ADV
ajfa-1579	106	22	of	of	ADP
ajfa-1579	106	23	periodic	periodic	ADJ
ajfa-1579	106	24	rates	rate	NOUN
ajfa-1579	106	25	of	of	ADP
ajfa-1579	106	26	change	change	NOUN
ajfa-1579	106	27	.	.	PUNCT
ajfa-1579	107	1	we	we	PRON
ajfa-1579	107	2	then	then	ADV
ajfa-1579	107	3	develop	develop	VERB
ajfa-1579	107	4	the	the	DET
ajfa-1579	107	5	equations	equation	NOUN
ajfa-1579	107	6	for	for	ADP
ajfa-1579	107	7	a	a	DET
ajfa-1579	107	8	computerized	computerized	ADJ
ajfa-1579	107	9	spreadsheet	spreadsheet	NOUN
ajfa-1579	107	10	that	that	SCONJ
ajfa-1579	107	11	analysts	analyst	NOUN
ajfa-1579	107	12	can	can	AUX
ajfa-1579	107	13	use	use	VERB
ajfa-1579	107	14	to	to	PART
ajfa-1579	107	15	convert	convert	VERB
ajfa-1579	107	16	periodic	periodic	ADJ
ajfa-1579	107	17	rates	rate	NOUN
ajfa-1579	107	18	of	of	ADP
ajfa-1579	107	19	change	change	NOUN
ajfa-1579	107	20	to	to	ADP
ajfa-1579	107	21	their	their	PRON
ajfa-1579	107	22	equivalent	equivalent	ADJ
ajfa-1579	107	23	instantaneous	instantaneous	ADJ
ajfa-1579	107	24	rates	rate	NOUN
ajfa-1579	107	25	of	of	ADP
ajfa-1579	107	26	change	change	NOUN
ajfa-1579	107	27	.	.	PUNCT
ajfa-1579	108	1	note	note	VERB
ajfa-1579	108	2	that	that	SCONJ
ajfa-1579	108	3	the	the	DET
ajfa-1579	108	4	extension	extension	NOUN
ajfa-1579	108	5	(	(	PUNCT
ajfa-1579	108	6	6	6	NUM
ajfa-1579	108	7	)	)	PUNCT
ajfa-1579	108	8	to	to	ADP
ajfa-1579	108	9	the	the	DET
ajfa-1579	108	10	dupont	dupont	NOUN
ajfa-1579	108	11	identity	identity	NOUN
ajfa-1579	108	12	applies	apply	VERB
ajfa-1579	108	13	to	to	ADP
ajfa-1579	108	14	any	any	DET
ajfa-1579	108	15	equation	equation	NOUN
ajfa-1579	108	16	where	where	SCONJ
ajfa-1579	108	17	one	one	NUM
ajfa-1579	108	18	variable	variable	NOUN
ajfa-1579	108	19	equals	equal	VERB
ajfa-1579	108	20	other	other	ADJ
ajfa-1579	108	21	variables	variable	NOUN
ajfa-1579	108	22	multiplied	multiply	VERB
ajfa-1579	108	23	together	together	ADV
ajfa-1579	108	24	.	.	PUNCT
ajfa-1579	109	1	consider	consider	VERB
ajfa-1579	109	2	a	a	DET
ajfa-1579	109	3	simpler	simple	ADJ
ajfa-1579	109	4	situation	situation	NOUN
ajfa-1579	109	5	where	where	SCONJ
ajfa-1579	109	6	z	z	NOUN
ajfa-1579	109	7	=	=	NOUN
ajfa-1579	109	8	xy	xy	PROPN
ajfa-1579	109	9	where	where	SCONJ
ajfa-1579	109	10	x	x	X
ajfa-1579	109	11	,	,	PUNCT
ajfa-1579	109	12	y	y	PROPN
ajfa-1579	109	13	,	,	PUNCT
ajfa-1579	109	14	and	and	CCONJ
ajfa-1579	109	15	z	z	NOUN
ajfa-1579	109	16	are	be	AUX
ajfa-1579	109	17	three	three	NUM
ajfa-1579	109	18	generic	generic	ADJ
ajfa-1579	109	19	variables	variable	NOUN
ajfa-1579	109	20	.	.	PUNCT
ajfa-1579	110	1	then	then	ADV
ajfa-1579	110	2	(	(	PUNCT
ajfa-1579	110	3	1	1	NUM
ajfa-1579	110	4	+	+	CCONJ
ajfa-1579	110	5	z	z	NOUN
ajfa-1579	110	6	)	)	PUNCT
ajfa-1579	110	7	=	=	SYM
ajfa-1579	110	8	(	(	PUNCT
ajfa-1579	110	9	1	1	NUM
ajfa-1579	110	10	+	+	NUM
ajfa-1579	110	11	x)(1	x)(1	PUNCT
ajfa-1579	111	1	+	+	CCONJ
ajfa-1579	111	2	y	y	X
ajfa-1579	111	3	)	)	PUNCT
ajfa-1579	111	4	(	(	PUNCT
ajfa-1579	111	5	8)	8)	NUM
ajfa-1579	111	6	where	where	SCONJ
ajfa-1579	111	7	z	z	NOUN
ajfa-1579	111	8	,	,	PUNCT
ajfa-1579	111	9	x	x	X
ajfa-1579	111	10	,	,	PUNCT
ajfa-1579	111	11	and	and	CCONJ
ajfa-1579	111	12	y	y	PROPN
ajfa-1579	111	13	are	be	AUX
ajfa-1579	111	14	the	the	DET
ajfa-1579	111	15	annual	annual	ADJ
ajfa-1579	111	16	percentage	percentage	NOUN
ajfa-1579	111	17	increases	increase	NOUN
ajfa-1579	111	18	in	in	ADP
ajfa-1579	111	19	variables	variable	NOUN
ajfa-1579	111	20	z	z	PROPN
ajfa-1579	111	21	,	,	PUNCT
ajfa-1579	111	22	x	x	X
ajfa-1579	111	23	,	,	PUNCT
ajfa-1579	111	24	and	and	CCONJ
ajfa-1579	111	25	y	y	NOUN
ajfa-1579	111	26	,	,	PUNCT
ajfa-1579	111	27	respectively	respectively	ADV
ajfa-1579	111	28	.	.	PUNCT
ajfa-1579	112	1	consider	consider	VERB
ajfa-1579	112	2	the	the	DET
ajfa-1579	112	3	specific	specific	ADJ
ajfa-1579	112	4	situation	situation	NOUN
ajfa-1579	112	5	where	where	SCONJ
ajfa-1579	112	6	x	x	SYM
ajfa-1579	112	7	=	=	SYM
ajfa-1579	112	8	+30	+30	NUM
ajfa-1579	112	9	%	%	NOUN
ajfa-1579	112	10	and	and	CCONJ
ajfa-1579	112	11	y	y	NOUN
ajfa-1579	112	12	=	=	PUNCT
ajfa-1579	112	13	-30	-30	NUM
ajfa-1579	112	14	%	%	NOUN
ajfa-1579	112	15	.	.	PUNCT
ajfa-1579	113	1	then	then	ADV
ajfa-1579	113	2	(	(	PUNCT
ajfa-1579	113	3	1+z	1+z	NUM
ajfa-1579	113	4	)	)	PUNCT
ajfa-1579	113	5	=	=	NOUN
ajfa-1579	113	6	(	(	PUNCT
ajfa-1579	113	7	1	1	NUM
ajfa-1579	113	8	+	+	NOUN
ajfa-1579	113	9	30%)(1	30%)(1	NUM
ajfa-1579	113	10	-	-	SYM
ajfa-1579	113	11	30	30	NUM
ajfa-1579	113	12	%	%	NOUN
ajfa-1579	113	13	)	)	PUNCT
ajfa-1579	113	14	,	,	PUNCT
ajfa-1579	113	15	which	which	PRON
ajfa-1579	113	16	equals	equal	VERB
ajfa-1579	113	17	.91	.91	NUM
ajfa-1579	113	18	,	,	PUNCT
ajfa-1579	113	19	which	which	PRON
ajfa-1579	113	20	means	mean	VERB
ajfa-1579	113	21	that	that	SCONJ
ajfa-1579	113	22	z	z	NOUN
ajfa-1579	113	23	=	=	PUNCT
ajfa-1579	113	24	-9.1	-9.1	PROPN
ajfa-1579	114	1	%	%	NOUN
ajfa-1579	114	2	or	or	CCONJ
ajfa-1579	114	3	z	z	NOUN
ajfa-1579	114	4	declines	decline	NOUN
ajfa-1579	114	5	by	by	ADP
ajfa-1579	114	6	9.1	9.1	NUM
ajfa-1579	114	7	%	%	NOUN
ajfa-1579	114	8	.	.	PUNCT
ajfa-1579	115	1	clearly	clearly	ADV
ajfa-1579	115	2	,	,	PUNCT
ajfa-1579	115	3	this	this	DET
ajfa-1579	115	4	3	3	NUM
ajfa-1579	115	5	the	the	DET
ajfa-1579	115	6	widely	widely	ADV
ajfa-1579	115	7	-	-	PUNCT
ajfa-1579	115	8	held	hold	VERB
ajfa-1579	115	9	view	view	NOUN
ajfa-1579	115	10	that	that	PRON
ajfa-1579	115	11	increased	increase	VERB
ajfa-1579	115	12	leverage	leverage	NOUN
ajfa-1579	115	13	increases	increase	NOUN
ajfa-1579	115	14	expected	expect	VERB
ajfa-1579	115	15	return	return	NOUN
ajfa-1579	115	16	does	do	AUX
ajfa-1579	115	17	not	not	PART
ajfa-1579	115	18	take	take	VERB
ajfa-1579	115	19	into	into	ADP
ajfa-1579	115	20	account	account	NOUN
ajfa-1579	115	21	the	the	DET
ajfa-1579	115	22	real	real	ADJ
ajfa-1579	115	23	options	option	NOUN
ajfa-1579	115	24	.	.	PUNCT
ajfa-1579	116	1	on	on	ADP
ajfa-1579	116	2	the	the	DET
ajfa-1579	116	3	hand	hand	NOUN
ajfa-1579	116	4	,	,	PUNCT
ajfa-1579	116	5	according	accord	VERB
ajfa-1579	116	6	to	to	ADP
ajfa-1579	116	7	guthrie	guthrie	PROPN
ajfa-1579	116	8	(	(	PUNCT
ajfa-1579	116	9	2011	2011	NUM
ajfa-1579	116	10	)	)	PUNCT
ajfa-1579	116	11	,	,	PUNCT
ajfa-1579	116	12	the	the	DET
ajfa-1579	116	13	relationship	relationship	NOUN
ajfa-1579	116	14	may	may	AUX
ajfa-1579	116	15	no	no	ADV
ajfa-1579	116	16	longer	long	ADV
ajfa-1579	116	17	be	be	AUX
ajfa-1579	116	18	monotonic	monotonic	ADJ
ajfa-1579	116	19	when	when	SCONJ
ajfa-1579	116	20	the	the	DET
ajfa-1579	116	21	real	real	ADJ
ajfa-1579	116	22	option	option	NOUN
ajfa-1579	116	23	of	of	ADP
ajfa-1579	116	24	abandoning	abandon	VERB
ajfa-1579	116	25	projects	project	NOUN
ajfa-1579	116	26	is	be	AUX
ajfa-1579	116	27	taken	take	VERB
ajfa-1579	116	28	into	into	ADP
ajfa-1579	116	29	account	account	NOUN
ajfa-1579	116	30	.	.	PUNCT
ajfa-1579	117	1	4	4	NUM
ajfa-1579	117	2	as	as	ADV
ajfa-1579	117	3	waldrup	waldrup	VERB
ajfa-1579	117	4	et	et	PROPN
ajfa-1579	117	5	al	al	PROPN
ajfa-1579	117	6	.	.	PROPN
ajfa-1579	118	1	(	(	PUNCT
ajfa-1579	118	2	2004	2004	NUM
ajfa-1579	118	3	,	,	PUNCT
ajfa-1579	118	4	p.	p.	NOUN
ajfa-1579	118	5	1	1	NUM
ajfa-1579	118	6	)	)	PUNCT
ajfa-1579	118	7	note	note	NOUN
ajfa-1579	118	8	,	,	PUNCT
ajfa-1579	118	9	the	the	DET
ajfa-1579	118	10	need	need	NOUN
ajfa-1579	118	11	for	for	ADP
ajfa-1579	118	12	forensic	forensic	ADJ
ajfa-1579	118	13	accountants	accountant	NOUN
ajfa-1579	118	14	is	be	AUX
ajfa-1579	118	15	more	more	ADV
ajfa-1579	118	16	acute	acute	ADJ
ajfa-1579	118	17	after	after	ADP
ajfa-1579	118	18	the	the	DET
ajfa-1579	118	19	enron	enron	PROPN
ajfa-1579	118	20	and	and	CCONJ
ajfa-1579	118	21	other	other	ADJ
ajfa-1579	118	22	accounting	accounting	NOUN
ajfa-1579	118	23	scandals	scandal	NOUN
ajfa-1579	118	24	.	.	PUNCT
ajfa-1579	119	1	asian	asian	ADJ
ajfa-1579	119	2	journal	journal	PROPN
ajfa-1579	119	3	of	of	ADP
ajfa-1579	119	4	finance	finance	PROPN
ajfa-1579	119	5	&	&	CCONJ
ajfa-1579	119	6	accounting	accounting	PROPN
ajfa-1579	119	7	issn	issn	PROPN
ajfa-1579	119	8	1946	1946	NUM
ajfa-1579	119	9	-	-	PUNCT
ajfa-1579	119	10	052x	052x	NOUN
ajfa-1579	119	11	2012	2012	NUM
ajfa-1579	119	12	,	,	PUNCT
ajfa-1579	119	13	vol	vol	NOUN
ajfa-1579	119	14	.	.	PROPN
ajfa-1579	119	15	4	4	NUM
ajfa-1579	119	16	,	,	PUNCT
ajfa-1579	119	17	no	no	INTJ
ajfa-1579	119	18	.	.	NOUN
ajfa-1579	119	19	2	2	NUM
ajfa-1579	119	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1579	119	21	82	82	NUM
ajfa-1579	119	22	exemplifies	exemplify	VERB
ajfa-1579	119	23	that	that	SCONJ
ajfa-1579	119	24	z	z	NOUN
ajfa-1579	119	25	is	be	AUX
ajfa-1579	119	26	not	not	PART
ajfa-1579	119	27	the	the	DET
ajfa-1579	119	28	sum	sum	NOUN
ajfa-1579	119	29	of	of	ADP
ajfa-1579	119	30	30	30	NUM
ajfa-1579	119	31	%	%	NOUN
ajfa-1579	119	32	and	and	CCONJ
ajfa-1579	119	33	-30	-30	NUM
ajfa-1579	119	34	%	%	NOUN
ajfa-1579	119	35	.	.	PUNCT
ajfa-1579	120	1	in	in	ADP
ajfa-1579	120	2	particular	particular	ADJ
ajfa-1579	120	3	,	,	PUNCT
ajfa-1579	120	4	the	the	DET
ajfa-1579	120	5	30	30	NUM
ajfa-1579	120	6	%	%	NOUN
ajfa-1579	120	7	decrease	decrease	NOUN
ajfa-1579	120	8	had	have	VERB
ajfa-1579	120	9	a	a	DET
ajfa-1579	120	10	larger	large	ADJ
ajfa-1579	120	11	impact	impact	NOUN
ajfa-1579	120	12	than	than	SCONJ
ajfa-1579	120	13	did	do	VERB
ajfa-1579	120	14	the	the	DET
ajfa-1579	120	15	30	30	NUM
ajfa-1579	120	16	%	%	NOUN
ajfa-1579	120	17	increase	increase	NOUN
ajfa-1579	120	18	.	.	PUNCT
ajfa-1579	121	1	we	we	PRON
ajfa-1579	121	2	can	can	AUX
ajfa-1579	121	3	use	use	VERB
ajfa-1579	121	4	instantaneous	instantaneous	ADJ
ajfa-1579	121	5	rates	rate	NOUN
ajfa-1579	121	6	of	of	ADP
ajfa-1579	121	7	changes	change	NOUN
ajfa-1579	121	8	as	as	ADP
ajfa-1579	121	9	a	a	DET
ajfa-1579	121	10	way	way	NOUN
ajfa-1579	121	11	to	to	PART
ajfa-1579	121	12	show	show	VERB
ajfa-1579	121	13	the	the	DET
ajfa-1579	121	14	differences	difference	NOUN
ajfa-1579	121	15	of	of	ADP
ajfa-1579	121	16	the	the	DET
ajfa-1579	121	17	impacts	impact	NOUN
ajfa-1579	121	18	between	between	ADP
ajfa-1579	121	19	the	the	DET
ajfa-1579	121	20	30	30	NUM
ajfa-1579	121	21	%	%	NOUN
ajfa-1579	121	22	increase	increase	NOUN
ajfa-1579	121	23	and	and	CCONJ
ajfa-1579	121	24	the	the	DET
ajfa-1579	121	25	30	30	NUM
ajfa-1579	121	26	%	%	NOUN
ajfa-1579	121	27	decrease	decrease	NOUN
ajfa-1579	121	28	.	.	PUNCT
ajfa-1579	122	1	let	let	VERB
ajfa-1579	122	2	x~	x~	NOUN
ajfa-1579	122	3	be	be	AUX
ajfa-1579	122	4	the	the	DET
ajfa-1579	122	5	instantaneous	instantaneous	ADJ
ajfa-1579	122	6	rate	rate	NOUN
ajfa-1579	122	7	of	of	ADP
ajfa-1579	122	8	change	change	NOUN
ajfa-1579	122	9	that	that	PRON
ajfa-1579	122	10	is	be	AUX
ajfa-1579	122	11	equivalent	equivalent	ADJ
ajfa-1579	122	12	to	to	ADP
ajfa-1579	122	13	the	the	DET
ajfa-1579	122	14	periodic	periodic	ADJ
ajfa-1579	122	15	rate	rate	NOUN
ajfa-1579	122	16	of	of	ADP
ajfa-1579	122	17	change	change	NOUN
ajfa-1579	122	18	x.	x.	NOUN
ajfa-1579	122	19	by	by	ADP
ajfa-1579	122	20	equivalent	equivalent	NOUN
ajfa-1579	122	21	,	,	PUNCT
ajfa-1579	122	22	we	we	PRON
ajfa-1579	122	23	mean	mean	VERB
ajfa-1579	122	24	that	that	SCONJ
ajfa-1579	122	25	the	the	DET
ajfa-1579	122	26	effect	effect	NOUN
ajfa-1579	122	27	over	over	ADP
ajfa-1579	122	28	one	one	NUM
ajfa-1579	122	29	period	period	NOUN
ajfa-1579	122	30	is	be	AUX
ajfa-1579	122	31	the	the	DET
ajfa-1579	122	32	same	same	ADJ
ajfa-1579	122	33	,	,	PUNCT
ajfa-1579	122	34	i.e.	i.e.	X
ajfa-1579	122	35	,	,	PUNCT
ajfa-1579	122	36	)	)	PUNCT
ajfa-1579	122	37	~exp()1	~exp()1	PROPN
ajfa-1579	122	38	(	(	PUNCT
ajfa-1579	122	39	xx	xx	NUM
ajfa-1579	122	40			INTJ
ajfa-1579	122	41	,	,	PUNCT
ajfa-1579	122	42	where	where	SCONJ
ajfa-1579	122	43	exp	exp	NOUN
ajfa-1579	122	44	(	(	PUNCT
ajfa-1579	122	45	.	.	PUNCT
ajfa-1579	122	46	)	)	PUNCT
ajfa-1579	122	47	is	be	AUX
ajfa-1579	122	48	the	the	DET
ajfa-1579	122	49	exponential	exponential	NOUN
ajfa-1579	122	50	function.5	function.5	PUNCT
ajfa-1579	122	51	taking	take	VERB
ajfa-1579	122	52	the	the	DET
ajfa-1579	122	53	natural	natural	ADJ
ajfa-1579	122	54	logarithms	logarithm	NOUN
ajfa-1579	122	55	of	of	ADP
ajfa-1579	122	56	both	both	DET
ajfa-1579	122	57	sides	side	NOUN
ajfa-1579	122	58	gives	give	VERB
ajfa-1579	122	59	:	:	PUNCT
ajfa-1579	122	60	)	)	PUNCT
ajfa-1579	123	1	1ln(~	1ln(~	NOUN
ajfa-1579	123	2	xx	xx	NUM
ajfa-1579	123	3			ADJ
ajfa-1579	123	4	(	(	PUNCT
ajfa-1579	123	5	9	9	X
ajfa-1579	123	6	)	)	PUNCT
ajfa-1579	123	7	equation	equation	NOUN
ajfa-1579	123	8	(	(	PUNCT
ajfa-1579	123	9	9	9	NUM
ajfa-1579	123	10	)	)	PUNCT
ajfa-1579	123	11	is	be	AUX
ajfa-1579	123	12	how	how	SCONJ
ajfa-1579	123	13	we	we	PRON
ajfa-1579	123	14	convert	convert	VERB
ajfa-1579	123	15	a	a	DET
ajfa-1579	123	16	periodic	periodic	ADJ
ajfa-1579	123	17	rate	rate	NOUN
ajfa-1579	123	18	of	of	ADP
ajfa-1579	123	19	change	change	NOUN
ajfa-1579	123	20	to	to	ADP
ajfa-1579	123	21	its	its	PRON
ajfa-1579	123	22	equivalent	equivalent	ADJ
ajfa-1579	123	23	instantaneous	instantaneous	ADJ
ajfa-1579	123	24	rate	rate	NOUN
ajfa-1579	123	25	of	of	ADP
ajfa-1579	123	26	change	change	NOUN
ajfa-1579	123	27	.	.	PUNCT
ajfa-1579	124	1	applying	apply	VERB
ajfa-1579	124	2	(	(	PUNCT
ajfa-1579	124	3	9	9	NUM
ajfa-1579	124	4	)	)	PUNCT
ajfa-1579	124	5	to	to	ADP
ajfa-1579	124	6	the	the	DET
ajfa-1579	124	7	30	30	NUM
ajfa-1579	124	8	%	%	NOUN
ajfa-1579	124	9	increase	increase	NOUN
ajfa-1579	124	10	gives	give	VERB
ajfa-1579	124	11	%	%	NOUN
ajfa-1579	124	12	24.26)3.1ln(%)301ln(~	24.26)3.1ln(%)301ln(~	PROPN
ajfa-1579	124	13	x	x	PROPN
ajfa-1579	124	14	.	.	PUNCT
ajfa-1579	125	1	however	however	ADV
ajfa-1579	125	2	,	,	PUNCT
ajfa-1579	125	3	applying	apply	VERB
ajfa-1579	125	4	(	(	PUNCT
ajfa-1579	125	5	9	9	NUM
ajfa-1579	125	6	)	)	PUNCT
ajfa-1579	125	7	to	to	ADP
ajfa-1579	125	8	the	the	DET
ajfa-1579	125	9	30	30	NUM
ajfa-1579	125	10	%	%	NOUN
ajfa-1579	125	11	decrease	decrease	NOUN
ajfa-1579	125	12	gives	give	VERB
ajfa-1579	125	13	%	%	NOUN
ajfa-1579	125	14	67.35)7.0ln(%)301ln(~	67.35)7.0ln(%)301ln(~	NUM
ajfa-1579	125	15	x	x	NOUN
ajfa-1579	125	16	.	.	PUNCT
ajfa-1579	126	1	this	this	PRON
ajfa-1579	126	2	demonstrates	demonstrate	VERB
ajfa-1579	126	3	that	that	SCONJ
ajfa-1579	126	4	the	the	DET
ajfa-1579	126	5	instantaneous	instantaneous	ADJ
ajfa-1579	126	6	rate	rate	NOUN
ajfa-1579	126	7	of	of	ADP
ajfa-1579	126	8	decline	decline	NOUN
ajfa-1579	126	9	of	of	ADP
ajfa-1579	126	10	the	the	DET
ajfa-1579	126	11	30	30	NUM
ajfa-1579	126	12	%	%	NOUN
ajfa-1579	126	13	drop	drop	NOUN
ajfa-1579	126	14	is	be	AUX
ajfa-1579	126	15	greater	great	ADJ
ajfa-1579	126	16	in	in	ADP
ajfa-1579	126	17	absolute	absolute	ADJ
ajfa-1579	126	18	value	value	NOUN
ajfa-1579	126	19	than	than	ADP
ajfa-1579	126	20	the	the	DET
ajfa-1579	126	21	instantaneous	instantaneous	ADJ
ajfa-1579	126	22	rate	rate	NOUN
ajfa-1579	126	23	of	of	ADP
ajfa-1579	126	24	increase	increase	NOUN
ajfa-1579	126	25	corresponding	correspond	VERB
ajfa-1579	126	26	to	to	ADP
ajfa-1579	126	27	the	the	DET
ajfa-1579	126	28	30	30	NUM
ajfa-1579	126	29	%	%	NOUN
ajfa-1579	126	30	increase	increase	NOUN
ajfa-1579	126	31	.	.	PUNCT
ajfa-1579	127	1	this	this	PRON
ajfa-1579	127	2	confirms	confirm	VERB
ajfa-1579	127	3	our	our	PRON
ajfa-1579	127	4	earlier	early	ADJ
ajfa-1579	127	5	statement	statement	NOUN
ajfa-1579	127	6	that	that	SCONJ
ajfa-1579	127	7	the	the	DET
ajfa-1579	127	8	30	30	NUM
ajfa-1579	127	9	%	%	NOUN
ajfa-1579	127	10	drop	drop	NOUN
ajfa-1579	127	11	has	have	AUX
ajfa-1579	127	12	a	a	DET
ajfa-1579	127	13	greater	great	ADJ
ajfa-1579	127	14	impact	impact	NOUN
ajfa-1579	127	15	than	than	ADP
ajfa-1579	127	16	the	the	DET
ajfa-1579	127	17	30	30	NUM
ajfa-1579	127	18	%	%	NOUN
ajfa-1579	127	19	increase	increase	NOUN
ajfa-1579	127	20	.	.	PUNCT
ajfa-1579	128	1	it	it	PRON
ajfa-1579	128	2	turns	turn	VERB
ajfa-1579	128	3	out	out	ADP
ajfa-1579	128	4	that	that	SCONJ
ajfa-1579	128	5	converting	convert	VERB
ajfa-1579	128	6	the	the	DET
ajfa-1579	128	7	periodic	periodic	ADJ
ajfa-1579	128	8	rates	rate	NOUN
ajfa-1579	128	9	of	of	ADP
ajfa-1579	128	10	change	change	NOUN
ajfa-1579	128	11	to	to	ADP
ajfa-1579	128	12	instantaneous	instantaneous	ADJ
ajfa-1579	128	13	rates	rate	NOUN
ajfa-1579	128	14	of	of	ADP
ajfa-1579	128	15	change	change	NOUN
ajfa-1579	128	16	will	will	AUX
ajfa-1579	128	17	result	result	VERB
ajfa-1579	128	18	in	in	ADP
ajfa-1579	128	19	(	(	PUNCT
ajfa-1579	128	20	7	7	X
ajfa-1579	128	21	)	)	PUNCT
ajfa-1579	128	22	holding	hold	VERB
ajfa-1579	128	23	precisely	precisely	ADV
ajfa-1579	128	24	for	for	ADP
ajfa-1579	128	25	the	the	DET
ajfa-1579	128	26	instantaneous	instantaneous	ADJ
ajfa-1579	128	27	rates	rate	NOUN
ajfa-1579	128	28	of	of	ADP
ajfa-1579	128	29	change	change	NOUN
ajfa-1579	128	30	.	.	PUNCT
ajfa-1579	129	1	we	we	PRON
ajfa-1579	129	2	do	do	VERB
ajfa-1579	129	3	this	this	DET
ajfa-1579	129	4	conversion	conversion	NOUN
ajfa-1579	129	5	below	below	ADV
ajfa-1579	129	6	by	by	ADP
ajfa-1579	129	7	first	first	ADJ
ajfa-1579	129	8	repeating	repeat	VERB
ajfa-1579	129	9	(	(	PUNCT
ajfa-1579	129	10	6	6	NUM
ajfa-1579	129	11	)	)	PUNCT
ajfa-1579	129	12	and	and	CCONJ
ajfa-1579	129	13	then	then	ADV
ajfa-1579	129	14	replacing	replace	VERB
ajfa-1579	129	15	(	(	PUNCT
ajfa-1579	129	16	1+e	1+e	NUM
ajfa-1579	129	17	)	)	PUNCT
ajfa-1579	129	18	with	with	ADP
ajfa-1579	129	19	)	)	PUNCT
ajfa-1579	129	20	~exp(e	~exp(e	PUNCT
ajfa-1579	129	21	,	,	PUNCT
ajfa-1579	129	22	(	(	PUNCT
ajfa-1579	129	23	1+p	1+p	NOUN
ajfa-1579	129	24	)	)	PUNCT
ajfa-1579	129	25	with	with	ADP
ajfa-1579	129	26	)	)	PUNCT
ajfa-1579	129	27	~exp	~exp	PROPN
ajfa-1579	129	28	(	(	PUNCT
ajfa-1579	129	29	p	p	X
ajfa-1579	129	30	,	,	PUNCT
ajfa-1579	129	31	(	(	PUNCT
ajfa-1579	129	32	1+g	1+g	NUM
ajfa-1579	129	33	)	)	PUNCT
ajfa-1579	129	34	with	with	ADP
ajfa-1579	129	35	)	)	PUNCT
ajfa-1579	129	36	~exp(g	~exp(g	NUM
ajfa-1579	129	37	and	and	CCONJ
ajfa-1579	129	38	(	(	PUNCT
ajfa-1579	129	39	1+m	1+m	NUM
ajfa-1579	129	40	)	)	PUNCT
ajfa-1579	129	41	with	with	ADP
ajfa-1579	129	42	)	)	PUNCT
ajfa-1579	129	43	~exp(m	~exp(m	NUM
ajfa-1579	129	44	:	:	PUNCT
ajfa-1579	129	45	(	(	PUNCT
ajfa-1579	129	46	1+e	1+e	NUM
ajfa-1579	129	47	)	)	PUNCT
ajfa-1579	129	48	=	=	SYM
ajfa-1579	129	49	(	(	PUNCT
ajfa-1579	129	50	1+p	1+p	NOUN
ajfa-1579	129	51	)	)	PUNCT
ajfa-1579	129	52	(	(	PUNCT
ajfa-1579	129	53	1+a	1+a	NUM
ajfa-1579	129	54	)	)	PUNCT
ajfa-1579	129	55	(	(	PUNCT
ajfa-1579	129	56	1+m	1+m	NUM
ajfa-1579	129	57	)	)	PUNCT
ajfa-1579	129	58	(	(	PUNCT
ajfa-1579	129	59	6	6	NUM
ajfa-1579	129	60	)	)	PUNCT
ajfa-1579	129	61	)	)	PUNCT
ajfa-1579	129	62	~exp()~exp()~exp()~exp	~exp()~exp()~exp()~exp	PROPN
ajfa-1579	129	63	(	(	PUNCT
ajfa-1579	129	64	mgpe	mgpe	PROPN
ajfa-1579	129	65			NOUN
ajfa-1579	129	66	which	which	PRON
ajfa-1579	129	67	can	can	AUX
ajfa-1579	129	68	be	be	AUX
ajfa-1579	129	69	simplified	simplify	VERB
ajfa-1579	129	70	to	to	ADP
ajfa-1579	129	71	:	:	PUNCT
ajfa-1579	129	72	)	)	PUNCT
ajfa-1579	129	73	~~~exp()~exp	~~~exp()~exp	PROPN
ajfa-1579	129	74	(	(	PUNCT
ajfa-1579	129	75	mgpe	mgpe	PROPN
ajfa-1579	129	76			PUNCT
ajfa-1579	129	77	(	(	PUNCT
ajfa-1579	129	78	10	10	NUM
ajfa-1579	129	79	)	)	PUNCT
ajfa-1579	129	80	taking	take	VERB
ajfa-1579	129	81	the	the	DET
ajfa-1579	129	82	natural	natural	ADJ
ajfa-1579	129	83	logarithm	logarithm	NOUN
ajfa-1579	129	84	of	of	ADP
ajfa-1579	129	85	both	both	DET
ajfa-1579	129	86	sides	side	NOUN
ajfa-1579	129	87	of	of	ADP
ajfa-1579	129	88	(	(	PUNCT
ajfa-1579	129	89	10	10	NUM
ajfa-1579	129	90	)	)	PUNCT
ajfa-1579	129	91	gives	give	VERB
ajfa-1579	129	92	:	:	PUNCT
ajfa-1579	129	93	mgpe	mgpe	PROPN
ajfa-1579	129	94	~~~~	~~~~	PUNCT
ajfa-1579	129	95			PROPN
ajfa-1579	129	96	(	(	PUNCT
ajfa-1579	129	97	11	11	NUM
ajfa-1579	129	98	)	)	SYM
ajfa-1579	129	99	5	5	NUM
ajfa-1579	130	1	it	it	PRON
ajfa-1579	130	2	is	be	AUX
ajfa-1579	130	3	well	well	ADV
ajfa-1579	130	4	known	know	VERB
ajfa-1579	130	5	that	that	SCONJ
ajfa-1579	130	6	with	with	ADP
ajfa-1579	130	7	an	an	DET
ajfa-1579	130	8	instantaneous	instantaneous	ADJ
ajfa-1579	130	9	interest	interest	NOUN
ajfa-1579	130	10	rate	rate	NOUN
ajfa-1579	130	11	r~	r~	PROPN
ajfa-1579	130	12	,	,	PUNCT
ajfa-1579	130	13	the	the	DET
ajfa-1579	130	14	principal	principal	NOUN
ajfa-1579	130	15	and	and	CCONJ
ajfa-1579	130	16	interest	interest	NOUN
ajfa-1579	130	17	at	at	ADP
ajfa-1579	130	18	the	the	DET
ajfa-1579	130	19	end	end	NOUN
ajfa-1579	130	20	of	of	ADP
ajfa-1579	130	21	a	a	DET
ajfa-1579	130	22	period	period	NOUN
ajfa-1579	130	23	equals	equal	VERB
ajfa-1579	130	24	the	the	DET
ajfa-1579	130	25	beginning	begin	VERB
ajfa-1579	130	26	principal	principal	NOUN
ajfa-1579	130	27	times	time	NOUN
ajfa-1579	130	28	the	the	DET
ajfa-1579	130	29	factor	factor	NOUN
ajfa-1579	130	30	)	)	PUNCT
ajfa-1579	130	31	~exp(r	~exp(r	PROPN
ajfa-1579	130	32	.	.	PUNCT
ajfa-1579	131	1	similarly	similarly	ADV
ajfa-1579	131	2	,	,	PUNCT
ajfa-1579	131	3	with	with	ADP
ajfa-1579	131	4	an	an	DET
ajfa-1579	131	5	instantaneous	instantaneous	ADJ
ajfa-1579	131	6	growth	growth	NOUN
ajfa-1579	131	7	rate	rate	NOUN
ajfa-1579	131	8	x~	x~	PROPN
ajfa-1579	131	9	,	,	PUNCT
ajfa-1579	131	10	the	the	DET
ajfa-1579	131	11	value	value	NOUN
ajfa-1579	131	12	of	of	ADP
ajfa-1579	131	13	the	the	DET
ajfa-1579	131	14	variable	variable	NOUN
ajfa-1579	131	15	at	at	ADP
ajfa-1579	131	16	the	the	DET
ajfa-1579	131	17	end	end	NOUN
ajfa-1579	131	18	of	of	ADP
ajfa-1579	131	19	the	the	DET
ajfa-1579	131	20	period	period	NOUN
ajfa-1579	131	21	equals	equal	VERB
ajfa-1579	131	22	the	the	DET
ajfa-1579	131	23	beginning	begin	VERB
ajfa-1579	131	24	value	value	NOUN
ajfa-1579	131	25	times	time	NOUN
ajfa-1579	131	26	the	the	DET
ajfa-1579	131	27	factor	factor	NOUN
ajfa-1579	131	28	)	)	PUNCT
ajfa-1579	131	29	~exp(x	~exp(x	PUNCT
ajfa-1579	131	30	.	.	PUNCT
ajfa-1579	132	1	asian	asian	ADJ
ajfa-1579	132	2	journal	journal	PROPN
ajfa-1579	132	3	of	of	ADP
ajfa-1579	132	4	finance	finance	PROPN
ajfa-1579	132	5	&	&	CCONJ
ajfa-1579	132	6	accounting	accounting	PROPN
ajfa-1579	132	7	issn	issn	PROPN
ajfa-1579	132	8	1946	1946	NUM
ajfa-1579	132	9	-	-	PUNCT
ajfa-1579	132	10	052x	052x	NOUN
ajfa-1579	132	11	2012	2012	NUM
ajfa-1579	132	12	,	,	PUNCT
ajfa-1579	132	13	vol	vol	NOUN
ajfa-1579	132	14	.	.	PROPN
ajfa-1579	132	15	4	4	NUM
ajfa-1579	132	16	,	,	PUNCT
ajfa-1579	132	17	no	no	INTJ
ajfa-1579	132	18	.	.	NOUN
ajfa-1579	132	19	2	2	NUM
ajfa-1579	132	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	132	21	83	83	NUM
ajfa-1579	132	22	note	note	VERB
ajfa-1579	132	23	that	that	SCONJ
ajfa-1579	132	24	(	(	PUNCT
ajfa-1579	132	25	11	11	NUM
ajfa-1579	132	26	)	)	PUNCT
ajfa-1579	132	27	is	be	AUX
ajfa-1579	132	28	the	the	DET
ajfa-1579	132	29	same	same	ADJ
ajfa-1579	132	30	as	as	ADP
ajfa-1579	132	31	(	(	PUNCT
ajfa-1579	132	32	7	7	NUM
ajfa-1579	132	33	)	)	PUNCT
ajfa-1579	132	34	except	except	SCONJ
ajfa-1579	132	35	that	that	PRON
ajfa-1579	132	36	(	(	PUNCT
ajfa-1579	132	37	11	11	NUM
ajfa-1579	132	38	)	)	PUNCT
ajfa-1579	132	39	holds	hold	VERB
ajfa-1579	132	40	with	with	ADP
ajfa-1579	132	41	equality	equality	NOUN
ajfa-1579	132	42	and	and	CCONJ
ajfa-1579	132	43	(	(	PUNCT
ajfa-1579	132	44	11	11	NUM
ajfa-1579	132	45	)	)	PUNCT
ajfa-1579	132	46	concerns	concern	VERB
ajfa-1579	132	47	the	the	DET
ajfa-1579	132	48	equivalent	equivalent	ADJ
ajfa-1579	132	49	instantaneous	instantaneous	ADJ
ajfa-1579	132	50	rates	rate	NOUN
ajfa-1579	132	51	of	of	ADP
ajfa-1579	132	52	change	change	NOUN
ajfa-1579	132	53	rather	rather	ADV
ajfa-1579	132	54	than	than	ADP
ajfa-1579	132	55	the	the	DET
ajfa-1579	132	56	periodic	periodic	ADJ
ajfa-1579	132	57	rates	rate	NOUN
ajfa-1579	132	58	of	of	ADP
ajfa-1579	132	59	change	change	NOUN
ajfa-1579	132	60	.	.	PUNCT
ajfa-1579	133	1	in	in	ADP
ajfa-1579	133	2	summary	summary	NOUN
ajfa-1579	133	3	,	,	PUNCT
ajfa-1579	133	4	by	by	ADP
ajfa-1579	133	5	converting	convert	VERB
ajfa-1579	133	6	the	the	DET
ajfa-1579	133	7	periodic	periodic	ADJ
ajfa-1579	133	8	rates	rate	NOUN
ajfa-1579	133	9	of	of	ADP
ajfa-1579	133	10	change	change	NOUN
ajfa-1579	133	11	to	to	ADP
ajfa-1579	133	12	their	their	PRON
ajfa-1579	133	13	equivalent	equivalent	ADJ
ajfa-1579	133	14	instantaneous	instantaneous	ADJ
ajfa-1579	133	15	rates	rate	NOUN
ajfa-1579	133	16	,	,	PUNCT
ajfa-1579	133	17	we	we	PRON
ajfa-1579	133	18	then	then	ADV
ajfa-1579	133	19	meet	meet	VERB
ajfa-1579	133	20	our	our	PRON
ajfa-1579	133	21	objective	objective	NOUN
ajfa-1579	133	22	of	of	ADP
ajfa-1579	133	23	being	be	AUX
ajfa-1579	133	24	able	able	ADJ
ajfa-1579	133	25	to	to	PART
ajfa-1579	133	26	discuss	discuss	VERB
ajfa-1579	133	27	the	the	DET
ajfa-1579	133	28	relationship	relationship	NOUN
ajfa-1579	133	29	of	of	ADP
ajfa-1579	133	30	these	these	DET
ajfa-1579	133	31	rates	rate	NOUN
ajfa-1579	133	32	as	as	ADP
ajfa-1579	133	33	a	a	DET
ajfa-1579	133	34	sum	sum	NOUN
ajfa-1579	133	35	rather	rather	ADV
ajfa-1579	133	36	than	than	ADP
ajfa-1579	133	37	using	use	VERB
ajfa-1579	133	38	the	the	DET
ajfa-1579	133	39	less	less	ADV
ajfa-1579	133	40	intuitive	intuitive	ADJ
ajfa-1579	133	41	equation	equation	NOUN
ajfa-1579	133	42	(	(	PUNCT
ajfa-1579	133	43	6	6	NUM
ajfa-1579	133	44	)	)	PUNCT
ajfa-1579	133	45	.	.	PUNCT
ajfa-1579	134	1	furthermore	furthermore	ADV
ajfa-1579	134	2	,	,	PUNCT
ajfa-1579	134	3	for	for	ADP
ajfa-1579	134	4	those	those	PRON
ajfa-1579	134	5	who	who	PRON
ajfa-1579	134	6	find	find	VERB
ajfa-1579	134	7	the	the	DET
ajfa-1579	134	8	conversion	conversion	NOUN
ajfa-1579	134	9	to	to	PART
ajfa-1579	134	10	equivalent	equivalent	ADJ
ajfa-1579	134	11	instantaneous	instantaneous	ADJ
ajfa-1579	134	12	rates	rate	NOUN
ajfa-1579	134	13	of	of	ADP
ajfa-1579	134	14	change	change	NOUN
ajfa-1579	134	15	to	to	PART
ajfa-1579	134	16	be	be	AUX
ajfa-1579	134	17	complicated	complicate	VERB
ajfa-1579	134	18	,	,	PUNCT
ajfa-1579	134	19	table	table	NOUN
ajfa-1579	134	20	5	5	NUM
ajfa-1579	134	21	provides	provide	VERB
ajfa-1579	134	22	the	the	DET
ajfa-1579	134	23	formulas	formula	NOUN
ajfa-1579	134	24	for	for	ADP
ajfa-1579	134	25	a	a	DET
ajfa-1579	134	26	computerized	computerized	ADJ
ajfa-1579	134	27	spreadsheet	spreadsheet	NOUN
ajfa-1579	134	28	that	that	PRON
ajfa-1579	134	29	can	can	AUX
ajfa-1579	134	30	easily	easily	ADV
ajfa-1579	134	31	make	make	VERB
ajfa-1579	134	32	those	those	DET
ajfa-1579	134	33	conversions	conversion	NOUN
ajfa-1579	134	34	for	for	ADP
ajfa-1579	134	35	the	the	DET
ajfa-1579	134	36	analyst	analyst	NOUN
ajfa-1579	134	37	.	.	PUNCT
ajfa-1579	135	1	for	for	ADP
ajfa-1579	135	2	examples	example	NOUN
ajfa-1579	135	3	using	use	VERB
ajfa-1579	135	4	the	the	DET
ajfa-1579	135	5	equivalent	equivalent	ADJ
ajfa-1579	135	6	instantaneous	instantaneous	ADJ
ajfa-1579	135	7	rates	rate	NOUN
ajfa-1579	135	8	of	of	ADP
ajfa-1579	135	9	change	change	NOUN
ajfa-1579	135	10	,	,	PUNCT
ajfa-1579	135	11	see	see	VERB
ajfa-1579	135	12	tables	table	NOUN
ajfa-1579	135	13	1	1	NUM
ajfa-1579	135	14	,	,	PUNCT
ajfa-1579	135	15	2	2	NUM
ajfa-1579	135	16	,	,	PUNCT
ajfa-1579	135	17	3	3	NUM
ajfa-1579	135	18	,	,	PUNCT
ajfa-1579	135	19	and	and	CCONJ
ajfa-1579	135	20	4	4	NUM
ajfa-1579	135	21	.	.	X
ajfa-1579	136	1	in	in	ADP
ajfa-1579	136	2	particular	particular	ADJ
ajfa-1579	136	3	,	,	PUNCT
ajfa-1579	136	4	for	for	ADP
ajfa-1579	136	5	example	example	NOUN
ajfa-1579	136	6	4	4	NUM
ajfa-1579	136	7	,	,	PUNCT
ajfa-1579	136	8	the	the	DET
ajfa-1579	136	9	instantaneous	instantaneous	ADJ
ajfa-1579	136	10	rates	rate	NOUN
ajfa-1579	136	11	of	of	ADP
ajfa-1579	136	12	change	change	NOUN
ajfa-1579	136	13	for	for	ADP
ajfa-1579	136	14	the	the	DET
ajfa-1579	136	15	pm	pm	NOUN
ajfa-1579	136	16	,	,	PUNCT
ajfa-1579	136	17	tat	tat	ADJ
ajfa-1579	136	18	,	,	PUNCT
ajfa-1579	136	19	and	and	CCONJ
ajfa-1579	136	20	em	em	PRON
ajfa-1579	136	21	are	be	AUX
ajfa-1579	136	22	-10.54	-10.54	PUNCT
ajfa-1579	136	23	%	%	NOUN
ajfa-1579	136	24	,	,	PUNCT
ajfa-1579	136	25	+1.55	+1.55	NOUN
ajfa-1579	136	26	%	%	NOUN
ajfa-1579	136	27	,	,	PUNCT
ajfa-1579	136	28	and	and	CCONJ
ajfa-1579	136	29	+15.42	+15.42	NUM
ajfa-1579	136	30	%	%	NOUN
ajfa-1579	136	31	.	.	PUNCT
ajfa-1579	137	1	the	the	DET
ajfa-1579	137	2	sum	sum	NOUN
ajfa-1579	137	3	of	of	ADP
ajfa-1579	137	4	these	these	DET
ajfa-1579	137	5	equal	equal	ADJ
ajfa-1579	137	6	6.43	6.43	NUM
ajfa-1579	137	7	%	%	NOUN
ajfa-1579	137	8	,	,	PUNCT
ajfa-1579	137	9	which	which	PRON
ajfa-1579	137	10	equals	equal	VERB
ajfa-1579	137	11	the	the	DET
ajfa-1579	137	12	equivalent	equivalent	ADJ
ajfa-1579	137	13	instantaneous	instantaneous	ADJ
ajfa-1579	137	14	rate	rate	NOUN
ajfa-1579	137	15	of	of	ADP
ajfa-1579	137	16	change	change	NOUN
ajfa-1579	137	17	for	for	ADP
ajfa-1579	137	18	roe	roe	NOUN
ajfa-1579	137	19	.	.	PUNCT
ajfa-1579	138	1	5	5	X
ajfa-1579	138	2	.	.	X
ajfa-1579	138	3	conclusion	conclusion	NOUN
ajfa-1579	138	4	previous	previous	ADJ
ajfa-1579	138	5	academic	academic	ADJ
ajfa-1579	138	6	inquiries	inquiry	NOUN
ajfa-1579	138	7	has	have	AUX
ajfa-1579	138	8	extended	extend	VERB
ajfa-1579	138	9	the	the	DET
ajfa-1579	138	10	dupont	dupont	NOUN
ajfa-1579	138	11	identity	identity	NOUN
ajfa-1579	138	12	to	to	PART
ajfa-1579	138	13	reveal	reveal	VERB
ajfa-1579	138	14	more	more	ADJ
ajfa-1579	138	15	information	information	NOUN
ajfa-1579	138	16	for	for	ADP
ajfa-1579	138	17	cross	cross	ADJ
ajfa-1579	138	18	-	-	ADJ
ajfa-1579	138	19	sectional	sectional	ADJ
ajfa-1579	138	20	analysis	analysis	NOUN
ajfa-1579	138	21	.	.	PUNCT
ajfa-1579	139	1	this	this	DET
ajfa-1579	139	2	paper	paper	NOUN
ajfa-1579	139	3	leads	lead	VERB
ajfa-1579	139	4	the	the	DET
ajfa-1579	139	5	effort	effort	NOUN
ajfa-1579	139	6	to	to	PART
ajfa-1579	139	7	extend	extend	VERB
ajfa-1579	139	8	the	the	DET
ajfa-1579	139	9	dupont	dupont	NOUN
ajfa-1579	139	10	identity	identity	NOUN
ajfa-1579	139	11	to	to	PART
ajfa-1579	139	12	better	well	ADV
ajfa-1579	139	13	serve	serve	VERB
ajfa-1579	139	14	those	those	PRON
ajfa-1579	139	15	who	who	PRON
ajfa-1579	139	16	use	use	VERB
ajfa-1579	139	17	the	the	DET
ajfa-1579	139	18	identity	identity	NOUN
ajfa-1579	139	19	for	for	ADP
ajfa-1579	139	20	time	time	NOUN
ajfa-1579	139	21	-	-	PUNCT
ajfa-1579	139	22	series	series	NOUN
ajfa-1579	139	23	analysis	analysis	NOUN
ajfa-1579	139	24	.	.	PUNCT
ajfa-1579	140	1	our	our	PRON
ajfa-1579	140	2	research	research	NOUN
ajfa-1579	140	3	presents	present	VERB
ajfa-1579	140	4	a	a	DET
ajfa-1579	140	5	growth	growth	NOUN
ajfa-1579	140	6	rate	rate	NOUN
ajfa-1579	140	7	extension	extension	NOUN
ajfa-1579	140	8	to	to	ADP
ajfa-1579	140	9	the	the	DET
ajfa-1579	140	10	dupont	dupont	NOUN
ajfa-1579	140	11	identity	identity	NOUN
ajfa-1579	140	12	that	that	PRON
ajfa-1579	140	13	enables	enable	VERB
ajfa-1579	140	14	one	one	NUM
ajfa-1579	140	15	to	to	PART
ajfa-1579	140	16	determine	determine	VERB
ajfa-1579	140	17	precisely	precisely	ADV
ajfa-1579	140	18	why	why	SCONJ
ajfa-1579	140	19	the	the	DET
ajfa-1579	140	20	roe	roe	NOUN
ajfa-1579	140	21	changes	change	VERB
ajfa-1579	140	22	as	as	SCONJ
ajfa-1579	140	23	it	it	PRON
ajfa-1579	140	24	does	do	VERB
ajfa-1579	140	25	by	by	ADP
ajfa-1579	140	26	looking	look	VERB
ajfa-1579	140	27	at	at	ADP
ajfa-1579	140	28	the	the	DET
ajfa-1579	140	29	percentage	percentage	NOUN
ajfa-1579	140	30	increases	increase	NOUN
ajfa-1579	140	31	or	or	CCONJ
ajfa-1579	140	32	decreases	decrease	NOUN
ajfa-1579	140	33	in	in	ADP
ajfa-1579	140	34	the	the	DET
ajfa-1579	140	35	pm	pm	NOUN
ajfa-1579	140	36	,	,	PUNCT
ajfa-1579	140	37	tat	tat	ADJ
ajfa-1579	140	38	,	,	PUNCT
ajfa-1579	140	39	and	and	CCONJ
ajfa-1579	140	40	em	em	PRON
ajfa-1579	140	41	.	.	PUNCT
ajfa-1579	141	1	while	while	SCONJ
ajfa-1579	141	2	we	we	PRON
ajfa-1579	141	3	only	only	ADV
ajfa-1579	141	4	extended	extend	VERB
ajfa-1579	141	5	the	the	DET
ajfa-1579	141	6	conventional	conventional	ADJ
ajfa-1579	141	7	presentation	presentation	NOUN
ajfa-1579	141	8	of	of	ADP
ajfa-1579	141	9	the	the	DET
ajfa-1579	141	10	dupont	dupont	NOUN
ajfa-1579	141	11	identity	identity	NOUN
ajfa-1579	141	12	to	to	PART
ajfa-1579	141	13	percent	percent	NOUN
ajfa-1579	141	14	changes	change	NOUN
ajfa-1579	141	15	in	in	ADP
ajfa-1579	141	16	its	its	PRON
ajfa-1579	141	17	components	component	NOUN
ajfa-1579	141	18	,	,	PUNCT
ajfa-1579	141	19	our	our	PRON
ajfa-1579	141	20	extension	extension	NOUN
ajfa-1579	141	21	methodology	methodology	NOUN
ajfa-1579	141	22	could	could	AUX
ajfa-1579	141	23	also	also	ADV
ajfa-1579	141	24	be	be	AUX
ajfa-1579	141	25	applied	apply	VERB
ajfa-1579	141	26	to	to	ADP
ajfa-1579	141	27	some	some	DET
ajfa-1579	141	28	more	more	ADV
ajfa-1579	141	29	complex	complex	ADJ
ajfa-1579	141	30	versions	version	NOUN
ajfa-1579	141	31	of	of	ADP
ajfa-1579	141	32	the	the	DET
ajfa-1579	141	33	dupont	dupont	NOUN
ajfa-1579	141	34	identity	identity	NOUN
ajfa-1579	141	35	that	that	PRON
ajfa-1579	141	36	are	be	AUX
ajfa-1579	141	37	described	describe	VERB
ajfa-1579	141	38	in	in	ADP
ajfa-1579	141	39	the	the	DET
ajfa-1579	141	40	previous	previous	ADJ
ajfa-1579	141	41	literature	literature	NOUN
ajfa-1579	141	42	as	as	ADV
ajfa-1579	141	43	long	long	ADV
ajfa-1579	141	44	as	as	SCONJ
ajfa-1579	141	45	the	the	DET
ajfa-1579	141	46	components	component	NOUN
ajfa-1579	141	47	are	be	AUX
ajfa-1579	141	48	multiplied	multiply	VERB
ajfa-1579	141	49	together	together	ADV
ajfa-1579	141	50	.	.	PUNCT
ajfa-1579	142	1	we	we	PRON
ajfa-1579	142	2	encourage	encourage	VERB
ajfa-1579	142	3	other	other	ADJ
ajfa-1579	142	4	researchers	researcher	NOUN
ajfa-1579	142	5	to	to	PART
ajfa-1579	142	6	pursue	pursue	VERB
ajfa-1579	142	7	such	such	ADJ
ajfa-1579	142	8	applications	application	NOUN
ajfa-1579	142	9	of	of	ADP
ajfa-1579	142	10	our	our	PRON
ajfa-1579	142	11	methodology	methodology	NOUN
ajfa-1579	142	12	in	in	ADP
ajfa-1579	142	13	future	future	ADJ
ajfa-1579	142	14	research	research	NOUN
ajfa-1579	142	15	.	.	PUNCT
ajfa-1579	143	1	this	this	DET
ajfa-1579	143	2	paper	paper	NOUN
ajfa-1579	143	3	presents	present	VERB
ajfa-1579	143	4	an	an	DET
ajfa-1579	143	5	approximation	approximation	NOUN
ajfa-1579	143	6	formula	formula	NOUN
ajfa-1579	143	7	(	(	PUNCT
ajfa-1579	143	8	7	7	NUM
ajfa-1579	143	9	)	)	PUNCT
ajfa-1579	143	10	that	that	PRON
ajfa-1579	143	11	will	will	AUX
ajfa-1579	143	12	be	be	AUX
ajfa-1579	143	13	more	more	ADV
ajfa-1579	143	14	intuitive	intuitive	ADJ
ajfa-1579	143	15	to	to	ADP
ajfa-1579	143	16	many	many	ADJ
ajfa-1579	143	17	in	in	ADP
ajfa-1579	143	18	the	the	DET
ajfa-1579	143	19	analyst	analyst	NOUN
ajfa-1579	143	20	’s	’s	PART
ajfa-1579	143	21	audience	audience	NOUN
ajfa-1579	143	22	than	than	ADP
ajfa-1579	143	23	the	the	DET
ajfa-1579	143	24	precise	precise	ADJ
ajfa-1579	143	25	equation	equation	NOUN
ajfa-1579	143	26	(	(	PUNCT
ajfa-1579	143	27	6	6	NUM
ajfa-1579	143	28	)	)	PUNCT
ajfa-1579	143	29	we	we	PRON
ajfa-1579	143	30	derive	derive	VERB
ajfa-1579	143	31	.	.	PUNCT
ajfa-1579	144	1	however	however	ADV
ajfa-1579	144	2	,	,	PUNCT
ajfa-1579	144	3	the	the	DET
ajfa-1579	144	4	imprecision	imprecision	NOUN
ajfa-1579	144	5	of	of	ADP
ajfa-1579	144	6	(	(	PUNCT
ajfa-1579	144	7	7	7	X
ajfa-1579	144	8	)	)	PUNCT
ajfa-1579	144	9	could	could	AUX
ajfa-1579	144	10	lead	lead	VERB
ajfa-1579	144	11	to	to	ADP
ajfa-1579	144	12	some	some	DET
ajfa-1579	144	13	incorrect	incorrect	ADJ
ajfa-1579	144	14	conclusions	conclusion	NOUN
ajfa-1579	144	15	in	in	ADP
ajfa-1579	144	16	some	some	DET
ajfa-1579	144	17	circumstances	circumstance	NOUN
ajfa-1579	144	18	.	.	PUNCT
ajfa-1579	145	1	also	also	ADV
ajfa-1579	145	2	,	,	PUNCT
ajfa-1579	145	3	in	in	ADP
ajfa-1579	145	4	the	the	DET
ajfa-1579	145	5	case	case	NOUN
ajfa-1579	145	6	of	of	ADP
ajfa-1579	145	7	expert	expert	ADJ
ajfa-1579	145	8	testimony	testimony	NOUN
ajfa-1579	145	9	in	in	ADP
ajfa-1579	145	10	front	front	NOUN
ajfa-1579	145	11	of	of	ADP
ajfa-1579	145	12	a	a	DET
ajfa-1579	145	13	jury	jury	NOUN
ajfa-1579	145	14	or	or	CCONJ
ajfa-1579	145	15	a	a	DET
ajfa-1579	145	16	judge	judge	NOUN
ajfa-1579	145	17	,	,	PUNCT
ajfa-1579	145	18	forensic	forensic	ADJ
ajfa-1579	145	19	accountants	accountant	NOUN
ajfa-1579	145	20	and	and	CCONJ
ajfa-1579	145	21	forensic	forensic	ADJ
ajfa-1579	145	22	economists	economist	NOUN
ajfa-1579	145	23	need	need	VERB
ajfa-1579	145	24	to	to	PART
ajfa-1579	145	25	present	present	VERB
ajfa-1579	145	26	their	their	PRON
ajfa-1579	145	27	analysis	analysis	NOUN
ajfa-1579	145	28	in	in	ADP
ajfa-1579	145	29	a	a	DET
ajfa-1579	145	30	relatively	relatively	ADV
ajfa-1579	145	31	intuitive	intuitive	ADJ
ajfa-1579	145	32	approach	approach	NOUN
ajfa-1579	145	33	,	,	PUNCT
ajfa-1579	145	34	but	but	CCONJ
ajfa-1579	145	35	also	also	ADV
ajfa-1579	145	36	need	need	VERB
ajfa-1579	145	37	to	to	PART
ajfa-1579	145	38	maintain	maintain	VERB
ajfa-1579	145	39	precision	precision	NOUN
ajfa-1579	145	40	to	to	ADP
ajfa-1579	145	41	table	table	NOUN
ajfa-1579	145	42	5	5	NUM
ajfa-1579	145	43	.	.	PUNCT
ajfa-1579	146	1	spreadsheet	spreadsheet	NOUN
ajfa-1579	146	2	formulas	formula	NOUN
ajfa-1579	146	3	for	for	ADP
ajfa-1579	146	4	conversion	conversion	NOUN
ajfa-1579	146	5	to	to	PART
ajfa-1579	146	6	equivalent	equivalent	ADJ
ajfa-1579	146	7	instantaneous	instantaneous	ADJ
ajfa-1579	146	8	%	%	NOUN
ajfa-1579	146	9	increases	increase	VERB
ajfa-1579	146	10	b	b	NOUN
ajfa-1579	146	11	c	c	NOUN
ajfa-1579	146	12	d	d	X
ajfa-1579	146	13	e	e	PROPN
ajfa-1579	146	14	f	f	PROPN
ajfa-1579	146	15	2	2	NUM
ajfa-1579	146	16	year	year	NOUN
ajfa-1579	146	17	roe	roe	NOUN
ajfa-1579	146	18	pm	pm	NOUN
ajfa-1579	146	19	tat	tat	VERB
ajfa-1579	146	20	em	em	PRON
ajfa-1579	146	21	3	3	NUM
ajfa-1579	146	22	2008	2008	NUM
ajfa-1579	147	1	=	=	PRON
ajfa-1579	147	2	d3*e3*f3	d3*e3*f3	PROPN
ajfa-1579	147	3	0.1	0.1	NUM
ajfa-1579	147	4	1.28	1.28	NUM
ajfa-1579	147	5	1.2	1.2	NUM
ajfa-1579	147	6	4	4	NUM
ajfa-1579	147	7	2009	2009	NUM
ajfa-1579	147	8	=	=	SYM
ajfa-1579	147	9	d4*e4*f4	d4*e4*f4	PROPN
ajfa-1579	147	10	0.09	0.09	NUM
ajfa-1579	147	11	1.3	1.3	NUM
ajfa-1579	147	12	1.4	1.4	NUM
ajfa-1579	147	13	5	5	NUM
ajfa-1579	147	14	gross	gross	ADJ
ajfa-1579	147	15	%	%	NOUN
ajfa-1579	147	16	increase	increase	NOUN
ajfa-1579	147	17	=	=	NOUN
ajfa-1579	147	18	c4	c4	NOUN
ajfa-1579	147	19	/	/	SYM
ajfa-1579	147	20	c3	c3	NOUN
ajfa-1579	147	21	=	=	NOUN
ajfa-1579	147	22	d4	d4	PROPN
ajfa-1579	147	23	/	/	SYM
ajfa-1579	147	24	d3	d3	PROPN
ajfa-1579	147	25	=	=	SYM
ajfa-1579	147	26	e4	e4	PROPN
ajfa-1579	147	27	/	/	SYM
ajfa-1579	147	28	e3	e3	NOUN
ajfa-1579	147	29	=	=	SYM
ajfa-1579	147	30	f4	f4	NOUN
ajfa-1579	147	31	/	/	SYM
ajfa-1579	147	32	f3	f3	ADJ
ajfa-1579	147	33	6	6	NUM
ajfa-1579	147	34	net	net	ADJ
ajfa-1579	147	35	%	%	NOUN
ajfa-1579	147	36	increase	increase	NOUN
ajfa-1579	147	37	=	=	SYM
ajfa-1579	147	38	c5	c5	X
ajfa-1579	147	39	-	-	PUNCT
ajfa-1579	147	40	1	1	NUM
ajfa-1579	147	41	=	=	NOUN
ajfa-1579	147	42	d5	d5	NOUN
ajfa-1579	147	43	-	-	PUNCT
ajfa-1579	147	44	1	1	NUM
ajfa-1579	147	45	=	=	NOUN
ajfa-1579	147	46	e5	e5	PROPN
ajfa-1579	147	47	-	-	PUNCT
ajfa-1579	147	48	1	1	NUM
ajfa-1579	147	49	=	=	SYM
ajfa-1579	147	50	f5	f5	NOUN
ajfa-1579	147	51	-	-	SYM
ajfa-1579	147	52	1	1	NUM
ajfa-1579	147	53	7	7	NUM
ajfa-1579	147	54	instantaneous	instantaneous	ADJ
ajfa-1579	147	55	%	%	NOUN
ajfa-1579	147	56	increase	increase	NOUN
ajfa-1579	147	57	=	=	SYM
ajfa-1579	147	58	exp(c5	exp(c5	NOUN
ajfa-1579	147	59	)	)	PUNCT
ajfa-1579	147	60	=	=	NOUN
ajfa-1579	147	61	exp(d5	exp(d5	X
ajfa-1579	147	62	)	)	PUNCT
ajfa-1579	147	63	=	=	SYM
ajfa-1579	147	64	exp(e5	exp(e5	PROPN
ajfa-1579	147	65	)	)	PUNCT
ajfa-1579	147	66	=	=	SYM
ajfa-1579	147	67	exp(f5	exp(f5	PROPN
ajfa-1579	147	68	)	)	PUNCT
ajfa-1579	147	69	avoid	avoid	VERB
ajfa-1579	147	70	being	be	AUX
ajfa-1579	147	71	discredited	discredit	VERB
ajfa-1579	147	72	by	by	ADP
ajfa-1579	147	73	the	the	DET
ajfa-1579	147	74	opposing	opposing	ADJ
ajfa-1579	147	75	attorney	attorney	NOUN
ajfa-1579	147	76	.	.	PUNCT
ajfa-1579	148	1	to	to	PART
ajfa-1579	148	2	meet	meet	VERB
ajfa-1579	148	3	both	both	DET
ajfa-1579	148	4	needs	need	NOUN
ajfa-1579	148	5	,	,	PUNCT
ajfa-1579	148	6	we	we	PRON
ajfa-1579	148	7	show	show	VERB
ajfa-1579	148	8	how	how	SCONJ
ajfa-1579	148	9	an	an	DET
ajfa-1579	148	10	asian	asian	ADJ
ajfa-1579	148	11	journal	journal	NOUN
ajfa-1579	148	12	of	of	ADP
ajfa-1579	148	13	finance	finance	PROPN
ajfa-1579	148	14	&	&	CCONJ
ajfa-1579	148	15	accounting	accounting	PROPN
ajfa-1579	148	16	issn	issn	PROPN
ajfa-1579	148	17	1946	1946	NUM
ajfa-1579	148	18	-	-	PUNCT
ajfa-1579	148	19	052x	052x	NOUN
ajfa-1579	148	20	2012	2012	NUM
ajfa-1579	148	21	,	,	PUNCT
ajfa-1579	148	22	vol	vol	NOUN
ajfa-1579	148	23	.	.	PROPN
ajfa-1579	148	24	4	4	NUM
ajfa-1579	148	25	,	,	PUNCT
ajfa-1579	148	26	no	no	INTJ
ajfa-1579	148	27	.	.	NOUN
ajfa-1579	148	28	2	2	NUM
ajfa-1579	148	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	148	30	84	84	NUM
ajfa-1579	148	31	analyst	analyst	NOUN
ajfa-1579	148	32	can	can	AUX
ajfa-1579	148	33	convert	convert	VERB
ajfa-1579	148	34	the	the	DET
ajfa-1579	148	35	periodic	periodic	ADJ
ajfa-1579	148	36	percent	percent	NOUN
ajfa-1579	148	37	changes	change	NOUN
ajfa-1579	148	38	to	to	ADP
ajfa-1579	148	39	their	their	PRON
ajfa-1579	148	40	equivalent	equivalent	ADJ
ajfa-1579	148	41	instantaneous	instantaneous	ADJ
ajfa-1579	148	42	percent	percent	NOUN
ajfa-1579	148	43	changes	change	NOUN
ajfa-1579	148	44	so	so	SCONJ
ajfa-1579	148	45	that	that	SCONJ
ajfa-1579	148	46	these	these	DET
ajfa-1579	148	47	equivalent	equivalent	ADJ
ajfa-1579	148	48	instantaneous	instantaneous	ADJ
ajfa-1579	148	49	percent	percent	NOUN
ajfa-1579	148	50	changes	change	NOUN
ajfa-1579	148	51	do	do	AUX
ajfa-1579	148	52	precisely	precisely	ADV
ajfa-1579	148	53	add	add	VERB
ajfa-1579	148	54	up	up	ADP
ajfa-1579	148	55	to	to	ADP
ajfa-1579	148	56	the	the	DET
ajfa-1579	148	57	instantaneous	instantaneous	ADJ
ajfa-1579	148	58	percent	percent	NOUN
ajfa-1579	148	59	change	change	NOUN
ajfa-1579	148	60	in	in	ADP
ajfa-1579	148	61	the	the	DET
ajfa-1579	148	62	return	return	NOUN
ajfa-1579	148	63	on	on	ADP
ajfa-1579	148	64	equity	equity	NOUN
ajfa-1579	148	65	.	.	PUNCT
ajfa-1579	149	1	references	reference	NOUN
ajfa-1579	149	2	blumenthal	blumenthal	PROPN
ajfa-1579	149	3	,	,	PUNCT
ajfa-1579	149	4	r.	r.	PROPN
ajfa-1579	149	5	g.	g.	PROPN
ajfa-1579	149	6	(	(	PUNCT
ajfa-1579	149	7	1998	1998	NUM
ajfa-1579	149	8	)	)	PUNCT
ajfa-1579	149	9	.	.	PUNCT
ajfa-1579	150	1	tis	tis	PROPN
ajfa-1579	150	2	the	the	DET
ajfa-1579	150	3	gift	gift	NOUN
ajfa-1579	150	4	to	to	PART
ajfa-1579	150	5	be	be	AUX
ajfa-1579	150	6	simple	simple	ADJ
ajfa-1579	150	7	.	.	PUNCT
ajfa-1579	151	1	cfo	cfo	PROPN
ajfa-1579	151	2	magazine	magazine	PROPN
ajfa-1579	151	3	(	(	PUNCT
ajfa-1579	151	4	january	january	PROPN
ajfa-1579	151	5	issue	issue	PROPN
ajfa-1579	151	6	)	)	PUNCT
ajfa-1579	151	7	,	,	PUNCT
ajfa-1579	151	8	retrieved	retrieve	VERB
ajfa-1579	151	9	from	from	ADP
ajfa-1579	151	10	http://www.cfo.com/article.cfm/2990236	http://www.cfo.com/article.cfm/2990236	PROPN
ajfa-1579	151	11	.	.	PUNCT
ajfa-1579	151	12	bremster	bremster	PROPN
ajfa-1579	151	13	,	,	PUNCT
ajfa-1579	151	14	w.	w.	PROPN
ajfa-1579	151	15	(	(	PUNCT
ajfa-1579	151	16	1995	1995	NUM
ajfa-1579	151	17	)	)	PUNCT
ajfa-1579	151	18	.	.	PUNCT
ajfa-1579	152	1	forensic	forensic	ADJ
ajfa-1579	152	2	accounting	accounting	NOUN
ajfa-1579	152	3	and	and	CCONJ
ajfa-1579	152	4	fraud	fraud	NOUN
ajfa-1579	152	5	.	.	PUNCT
ajfa-1579	153	1	american	american	PROPN
ajfa-1579	153	2	management	management	PROPN
ajfa-1579	153	3	association	association	PROPN
ajfa-1579	153	4	,	,	PUNCT
ajfa-1579	153	5	retrieved	retrieve	VERB
ajfa-1579	153	6	from	from	ADP
ajfa-1579	153	7	http://www.flexstudy.com/catalog/schpdf.cfm?coursenum=95063	http://www.flexstudy.com/catalog/schpdf.cfm?coursenum=95063	ADJ
ajfa-1579	153	8	burns	burn	NOUN
ajfa-1579	153	9	;	;	PUNCT
ajfa-1579	153	10	d.	d.	PROPN
ajfa-1579	153	11	c.	c.	PROPN
ajfa-1579	153	12	,	,	PUNCT
ajfa-1579	153	13	sale	sale	NOUN
ajfa-1579	153	14	,	,	PUNCT
ajfa-1579	153	15	t.	t.	PROPN
ajfa-1579	153	16	j.	j.	PROPN
ajfa-1579	153	17	,	,	PUNCT
ajfa-1579	153	18	&	&	CCONJ
ajfa-1579	153	19	stephan	stephan	PROPN
ajfa-1579	153	20	,	,	PUNCT
ajfa-1579	153	21	j.a	j.a	PROPN
ajfa-1579	153	22	.	.	PROPN
ajfa-1579	153	23	(	(	PUNCT
ajfa-1579	153	24	2008	2008	NUM
ajfa-1579	153	25	)	)	PUNCT
ajfa-1579	153	26	.	.	PUNCT
ajfa-1579	154	1	a	a	DET
ajfa-1579	154	2	better	well	ADJ
ajfa-1579	154	3	way	way	NOUN
ajfa-1579	154	4	to	to	PART
ajfa-1579	154	5	gauge	gauge	VERB
ajfa-1579	154	6	profitability	profitability	NOUN
ajfa-1579	154	7	:	:	PUNCT
ajfa-1579	154	8	systematic	systematic	ADJ
ajfa-1579	154	9	ratio	ratio	NOUN
ajfa-1579	154	10	analysis	analysis	NOUN
ajfa-1579	154	11	using	use	VERB
ajfa-1579	154	12	the	the	DET
ajfa-1579	154	13	advanced	advanced	ADJ
ajfa-1579	154	14	dupont	dupont	NOUN
ajfa-1579	154	15	model	model	NOUN
ajfa-1579	154	16	.	.	PUNCT
ajfa-1579	155	1	journal	journal	PROPN
ajfa-1579	155	2	of	of	ADP
ajfa-1579	155	3	accountancy	accountancy	NOUN
ajfa-1579	155	4	,	,	PUNCT
ajfa-1579	155	5	206(#2	206(#2	NUM
ajfa-1579	155	6	)	)	PUNCT
ajfa-1579	155	7	,	,	PUNCT
ajfa-1579	155	8	38	38	NUM
ajfa-1579	155	9	-	-	SYM
ajfa-1579	155	10	42	42	NUM
ajfa-1579	155	11	.	.	PUNCT
ajfa-1579	156	1	callahan	callahan	PROPN
ajfa-1579	156	2	,	,	PUNCT
ajfa-1579	156	3	k.	k.	PROPN
ajfa-1579	156	4	r.	r.	PROPN
ajfa-1579	156	5	,	,	PUNCT
ajfa-1579	156	6	stetz	stetz	PROPN
ajfa-1579	156	7	,	,	PUNCT
ajfa-1579	156	8	g.	g.	PROPN
ajfa-1579	156	9	s.	s.	PROPN
ajfa-1579	156	10	,	,	PUNCT
ajfa-1579	156	11	&	&	CCONJ
ajfa-1579	156	12	brooks	brooks	PROPN
ajfa-1579	156	13	,	,	PUNCT
ajfa-1579	156	14	l.	l.	PROPN
ajfa-1579	156	15	m.	m.	PROPN
ajfa-1579	156	16	(	(	PUNCT
ajfa-1579	156	17	2007	2007	NUM
ajfa-1579	156	18	)	)	PUNCT
ajfa-1579	156	19	.	.	PUNCT
ajfa-1579	157	1	project	project	NOUN
ajfa-1579	157	2	management	management	NOUN
ajfa-1579	157	3	accounting	accounting	NOUN
ajfa-1579	157	4	:	:	PUNCT
ajfa-1579	157	5	budgeting	budgeting	NOUN
ajfa-1579	157	6	,	,	PUNCT
ajfa-1579	157	7	tracking	tracking	NOUN
ajfa-1579	157	8	,	,	PUNCT
ajfa-1579	157	9	and	and	CCONJ
ajfa-1579	157	10	reporting	report	VERB
ajfa-1579	157	11	costs	cost	NOUN
ajfa-1579	157	12	and	and	CCONJ
ajfa-1579	157	13	profitability	profitability	NOUN
ajfa-1579	157	14	.	.	PUNCT
ajfa-1579	158	1	hoboken	hoboken	PROPN
ajfa-1579	158	2	,	,	PUNCT
ajfa-1579	158	3	new	new	PROPN
ajfa-1579	158	4	jersey	jersey	PROPN
ajfa-1579	158	5	usa	usa	PROPN
ajfa-1579	158	6	:	:	PUNCT
ajfa-1579	158	7	john	john	PROPN
ajfa-1579	158	8	wiley	wiley	PROPN
ajfa-1579	158	9	&	&	CCONJ
ajfa-1579	158	10	sons	son	NOUN
ajfa-1579	158	11	.	.	PUNCT
ajfa-1579	159	1	colin	colin	PROPN
ajfa-1579	159	2	,	,	PUNCT
ajfa-1579	159	3	f.	f.	PROPN
ajfa-1579	159	4	(	(	PUNCT
ajfa-1579	159	5	1997	1997	NUM
ajfa-1579	159	6	)	)	PUNCT
ajfa-1579	159	7	.	.	PUNCT
ajfa-1579	160	1	investment	investment	NOUN
ajfa-1579	160	2	basics	basic	NOUN
ajfa-1579	160	3	:	:	PUNCT
ajfa-1579	160	4	xxxiv	xxxiv	PROPN
ajfa-1579	160	5	.	.	PUNCT
ajfa-1579	161	1	the	the	DET
ajfa-1579	161	2	du	du	PROPN
ajfa-1579	161	3	pont	pont	NOUN
ajfa-1579	161	4	identity	identity	NOUN
ajfa-1579	161	5	.	.	PUNCT
ajfa-1579	162	1	investment	investment	NOUN
ajfa-1579	162	2	analysts	analyst	NOUN
ajfa-1579	162	3	journal	journal	NOUN
ajfa-1579	162	4	,	,	PUNCT
ajfa-1579	162	5	44	44	NUM
ajfa-1579	162	6	,	,	PUNCT
ajfa-1579	162	7	71	71	NUM
ajfa-1579	162	8	-	-	SYM
ajfa-1579	162	9	73	73	NUM
ajfa-1579	162	10	.	.	PUNCT
ajfa-1579	163	1	dehning	dehning	PROPN
ajfa-1579	163	2	,	,	PUNCT
ajfa-1579	163	3	b.	b.	PROPN
ajfa-1579	163	4	,	,	PUNCT
ajfa-1579	163	5	&	&	CCONJ
ajfa-1579	163	6	stratopoulos	stratopoulo	NOUN
ajfa-1579	163	7	,	,	PUNCT
ajfa-1579	163	8	t.	t.	PROPN
ajfa-1579	163	9	(	(	PUNCT
ajfa-1579	163	10	2002	2002	NUM
ajfa-1579	163	11	)	)	PUNCT
ajfa-1579	163	12	.	.	PUNCT
ajfa-1579	164	1	dupont	dupont	NOUN
ajfa-1579	164	2	analysis	analysis	NOUN
ajfa-1579	164	3	of	of	ADP
ajfa-1579	164	4	an	an	DET
ajfa-1579	164	5	it	it	PRON
ajfa-1579	164	6	-	-	PUNCT
ajfa-1579	164	7	enabled	enable	VERB
ajfa-1579	164	8	competitive	competitive	ADJ
ajfa-1579	164	9	advantage	advantage	NOUN
ajfa-1579	164	10	.	.	PUNCT
ajfa-1579	165	1	international	international	ADJ
ajfa-1579	165	2	journal	journal	NOUN
ajfa-1579	165	3	of	of	ADP
ajfa-1579	165	4	accounting	accounting	NOUN
ajfa-1579	165	5	information	information	NOUN
ajfa-1579	165	6	systems	system	NOUN
ajfa-1579	165	7	,	,	PUNCT
ajfa-1579	165	8	3	3	NUM
ajfa-1579	165	9	,	,	PUNCT
ajfa-1579	165	10	165	165	NUM
ajfa-1579	165	11	-	-	SYM
ajfa-1579	165	12	176	176	NUM
ajfa-1579	165	13	.	.	PUNCT
ajfa-1579	166	1	http://dx.doi.org/10.1016/s1467-0895(02)00032-5	http://dx.doi.org/10.1016/s1467-0895(02)00032-5	NOUN
ajfa-1579	166	2	feroz	feroz	PROPN
ajfa-1579	166	3	,	,	PUNCT
ajfa-1579	166	4	e.	e.	PROPN
ajfa-1579	166	5	h.	h.	PROPN
ajfa-1579	166	6	,	,	PUNCT
ajfa-1579	166	7	kim	kim	PROPN
ajfa-1579	166	8	,	,	PUNCT
ajfa-1579	166	9	s.	s.	PROPN
ajfa-1579	166	10	,	,	PUNCT
ajfa-1579	166	11	&	&	CCONJ
ajfa-1579	166	12	raab	raab	PROPN
ajfa-1579	166	13	,	,	PUNCT
ajfa-1579	166	14	r.	r.	PROPN
ajfa-1579	166	15	l.	l.	PROPN
ajfa-1579	166	16	(	(	PUNCT
ajfa-1579	166	17	2003	2003	NUM
ajfa-1579	166	18	)	)	PUNCT
ajfa-1579	166	19	.	.	PUNCT
ajfa-1579	167	1	financial	financial	ADJ
ajfa-1579	167	2	statement	statement	NOUN
ajfa-1579	167	3	analysis	analysis	NOUN
ajfa-1579	167	4	:	:	PUNCT
ajfa-1579	167	5	a	a	DET
ajfa-1579	167	6	data	datum	NOUN
ajfa-1579	167	7	envelopment	envelopment	ADJ
ajfa-1579	167	8	analysis	analysis	NOUN
ajfa-1579	167	9	approach	approach	NOUN
ajfa-1579	167	10	.	.	PUNCT
ajfa-1579	168	1	journal	journal	NOUN
ajfa-1579	168	2	of	of	ADP
ajfa-1579	168	3	operational	operational	ADJ
ajfa-1579	168	4	research	research	NOUN
ajfa-1579	168	5	society	society	NOUN
ajfa-1579	168	6	,	,	PUNCT
ajfa-1579	168	7	54	54	NUM
ajfa-1579	168	8	,	,	PUNCT
ajfa-1579	168	9	48	48	NUM
ajfa-1579	168	10	-	-	SYM
ajfa-1579	168	11	58	58	NUM
ajfa-1579	168	12	m.	m.	NOUN
ajfa-1579	168	13	http://dx.doi.org/10.1057/palgrave.jors.2601475	http://dx.doi.org/10.1057/palgrave.jors.2601475	PROPN
ajfa-1579	168	14	financial	financial	ADJ
ajfa-1579	168	15	times	time	NOUN
ajfa-1579	168	16	–	–	PUNCT
ajfa-1579	168	17	lexiton	lexiton	NOUN
ajfa-1579	168	18	.	.	PUNCT
ajfa-1579	169	1	(	(	PUNCT
ajfa-1579	169	2	2012	2012	NUM
ajfa-1579	169	3	)	)	PUNCT
ajfa-1579	169	4	.	.	PUNCT
ajfa-1579	170	1	return	return	VERB
ajfa-1579	170	2	on	on	ADP
ajfa-1579	170	3	equity	equity	NOUN
ajfa-1579	170	4	roe	roe	PROPN
ajfa-1579	170	5	.	.	PUNCT
ajfa-1579	171	1	retrieved	retrieve	VERB
ajfa-1579	171	2	march	march	PROPN
ajfa-1579	171	3	20	20	NUM
ajfa-1579	171	4	,	,	PUNCT
ajfa-1579	171	5	2012	2012	NUM
ajfa-1579	171	6	,	,	PUNCT
ajfa-1579	171	7	from	from	ADP
ajfa-1579	171	8	http://lexicon.ft.com/term?term=return-on-equity--roe	http://lexicon.ft.com/term?term=return-on-equity--roe	NOUN
ajfa-1579	171	9	firer	firer	PROPN
ajfa-1579	171	10	,	,	PUNCT
ajfa-1579	171	11	c.	c.	PROPN
ajfa-1579	171	12	(	(	PUNCT
ajfa-1579	171	13	1997	1997	NUM
ajfa-1579	171	14	)	)	PUNCT
ajfa-1579	171	15	.	.	PUNCT
ajfa-1579	172	1	the	the	DET
ajfa-1579	172	2	du	du	PROPN
ajfa-1579	172	3	pont	pont	NOUN
ajfa-1579	172	4	identity	identity	NOUN
ajfa-1579	172	5	.	.	PUNCT
ajfa-1579	173	1	investment	investment	NOUN
ajfa-1579	173	2	analysts	analyst	NOUN
ajfa-1579	173	3	journal	journal	NOUN
ajfa-1579	173	4	,	,	PUNCT
ajfa-1579	173	5	44	44	NUM
ajfa-1579	173	6	,	,	PUNCT
ajfa-1579	173	7	71	71	NUM
ajfa-1579	173	8	-	-	SYM
ajfa-1579	173	9	73	73	NUM
ajfa-1579	173	10	.	.	PUNCT
ajfa-1579	174	1	guthrie	guthrie	PROPN
ajfa-1579	174	2	,	,	PUNCT
ajfa-1579	174	3	g.	g.	PROPN
ajfa-1579	174	4	(	(	PUNCT
ajfa-1579	174	5	2011	2011	NUM
ajfa-1579	174	6	)	)	PUNCT
ajfa-1579	174	7	.	.	PUNCT
ajfa-1579	175	1	a	a	DET
ajfa-1579	175	2	note	note	NOUN
ajfa-1579	175	3	on	on	ADP
ajfa-1579	175	4	operating	operate	VERB
ajfa-1579	175	5	leverage	leverage	NOUN
ajfa-1579	175	6	and	and	CCONJ
ajfa-1579	175	7	expected	expect	VERB
ajfa-1579	175	8	rates	rate	NOUN
ajfa-1579	175	9	of	of	ADP
ajfa-1579	175	10	return	return	NOUN
ajfa-1579	175	11	.	.	PUNCT
ajfa-1579	176	1	finance	finance	NOUN
ajfa-1579	176	2	research	research	NOUN
ajfa-1579	176	3	letters	letter	NOUN
ajfa-1579	176	4	,	,	PUNCT
ajfa-1579	176	5	8(2	8(2	NUM
ajfa-1579	176	6	)	)	PUNCT
ajfa-1579	176	7	,	,	PUNCT
ajfa-1579	176	8	88–100	88–100	NUM
ajfa-1579	176	9	.	.	PUNCT
ajfa-1579	177	1	http://dx.doi.org/10.1016/j.frl.2010.10.004	http://dx.doi.org/10.1016/j.frl.2010.10.004	PROPN
ajfa-1579	177	2	mishra	mishra	PROPN
ajfa-1579	177	3	,	,	PUNCT
ajfa-1579	177	4	a.	a.	PROPN
ajfa-1579	177	5	k.	k.	PROPN
ajfa-1579	177	6	,	,	PUNCT
ajfa-1579	177	7	harris	harris	PROPN
ajfa-1579	177	8	,	,	PUNCT
ajfa-1579	177	9	j.	j.	PROPN
ajfa-1579	177	10	m.	m.	PROPN
ajfa-1579	177	11	,	,	PUNCT
ajfa-1579	177	12	erickson	erickson	PROPN
ajfa-1579	177	13	,	,	PUNCT
ajfa-1579	177	14	k.	k.	PROPN
ajfa-1579	177	15	,	,	PUNCT
ajfa-1579	177	16	&	&	CCONJ
ajfa-1579	177	17	hallahan	hallahan	PROPN
ajfa-1579	177	18	,	,	PUNCT
ajfa-1579	177	19	c.	c.	PROPN
ajfa-1579	177	20	(	(	PUNCT
ajfa-1579	177	21	2008	2008	NUM
ajfa-1579	177	22	)	)	PUNCT
ajfa-1579	177	23	.	.	PUNCT
ajfa-1579	178	1	what	what	PRON
ajfa-1579	178	2	drives	drive	VERB
ajfa-1579	178	3	agricultural	agricultural	ADJ
ajfa-1579	178	4	profitability	profitability	NOUN
ajfa-1579	178	5	in	in	ADP
ajfa-1579	178	6	the	the	DET
ajfa-1579	178	7	u.s	u.s	PROPN
ajfa-1579	178	8	.	.	PROPN
ajfa-1579	178	9	:	:	PUNCT
ajfa-1579	178	10	application	application	NOUN
ajfa-1579	178	11	of	of	ADP
ajfa-1579	178	12	the	the	DET
ajfa-1579	178	13	dupont	dupont	NOUN
ajfa-1579	178	14	expansion	expansion	NOUN
ajfa-1579	178	15	method	method	NOUN
ajfa-1579	178	16	.	.	PUNCT
ajfa-1579	179	1	paper	paper	NOUN
ajfa-1579	179	2	presented	present	VERB
ajfa-1579	179	3	at	at	ADP
ajfa-1579	179	4	the	the	DET
ajfa-1579	179	5	american	american	ADJ
ajfa-1579	179	6	agricultural	agricultural	PROPN
ajfa-1579	179	7	economics	economics	PROPN
ajfa-1579	179	8	association	association	PROPN
ajfa-1579	179	9	annual	annual	ADJ
ajfa-1579	179	10	meeting	meeting	NOUN
ajfa-1579	179	11	,	,	PUNCT
ajfa-1579	179	12	orlando	orlando	PROPN
ajfa-1579	179	13	,	,	PUNCT
ajfa-1579	179	14	fl	fl	PROPN
ajfa-1579	179	15	,	,	PUNCT
ajfa-1579	179	16	july	july	PROPN
ajfa-1579	179	17	27	27	NUM
ajfa-1579	179	18	-	-	SYM
ajfa-1579	179	19	29	29	NUM
ajfa-1579	179	20	,	,	PUNCT
ajfa-1579	179	21	2008	2008	NUM
ajfa-1579	179	22	,	,	PUNCT
ajfa-1579	179	23	retrieved	retrieve	VERB
ajfa-1579	179	24	march	march	PROPN
ajfa-1579	179	25	15	15	NUM
ajfa-1579	179	26	,	,	PUNCT
ajfa-1579	179	27	2012	2012	NUM
ajfa-1579	179	28	,	,	PUNCT
ajfa-1579	179	29	from	from	ADP
ajfa-1579	179	30	http://ageconsearch.umn.edu/bitstream/6413/2/sp08mi30.pdf	http://ageconsearch.umn.edu/bitstream/6413/2/sp08mi30.pdf	PROPN
ajfa-1579	179	31	parrino	parrino	PROPN
ajfa-1579	179	32	,	,	PUNCT
ajfa-1579	179	33	r.	r.	PROPN
ajfa-1579	179	34	,	,	PUNCT
ajfa-1579	179	35	kidwell	kidwell	PROPN
ajfa-1579	179	36	,	,	PUNCT
ajfa-1579	179	37	d.	d.	PROPN
ajfa-1579	179	38	,	,	PUNCT
ajfa-1579	179	39	&	&	CCONJ
ajfa-1579	179	40	bates	bates	PROPN
ajfa-1579	179	41	t.	t.	PROPN
ajfa-1579	179	42	(	(	PUNCT
ajfa-1579	179	43	2012	2012	NUM
ajfa-1579	179	44	)	)	PUNCT
ajfa-1579	179	45	.	.	PUNCT
ajfa-1579	180	1	fundamentals	fundamental	NOUN
ajfa-1579	180	2	of	of	ADP
ajfa-1579	180	3	corporate	corporate	ADJ
ajfa-1579	180	4	finance	finance	NOUN
ajfa-1579	180	5	(	(	PUNCT
ajfa-1579	180	6	2nd	2nd	ADJ
ajfa-1579	180	7	ed	ed	NOUN
ajfa-1579	180	8	.	.	PUNCT
ajfa-1579	180	9	)	)	PUNCT
ajfa-1579	180	10	.	.	PUNCT
ajfa-1579	181	1	hobenken	hobenken	VERB
ajfa-1579	181	2	,	,	PUNCT
ajfa-1579	181	3	nj	nj	PROPN
ajfa-1579	181	4	usa	usa	PROPN
ajfa-1579	181	5	:	:	PUNCT
ajfa-1579	181	6	john	john	PROPN
ajfa-1579	181	7	wiley	wiley	PROPN
ajfa-1579	181	8	&	&	CCONJ
ajfa-1579	181	9	sons	sons	PROPN
ajfa-1579	181	10	ross	ross	PROPN
ajfa-1579	181	11	,	,	PUNCT
ajfa-1579	181	12	s.	s.	PROPN
ajfa-1579	181	13	,	,	PUNCT
ajfa-1579	181	14	westerfield	westerfield	PROPN
ajfa-1579	181	15	,	,	PUNCT
ajfa-1579	181	16	r.	r.	PROPN
ajfa-1579	181	17	w.	w.	PROPN
ajfa-1579	181	18	,	,	PUNCT
ajfa-1579	181	19	&	&	CCONJ
ajfa-1579	181	20	jordan	jordan	PROPN
ajfa-1579	181	21	,	,	PUNCT
ajfa-1579	181	22	b.	b.	PROPN
ajfa-1579	181	23	d.	d.	PROPN
ajfa-1579	181	24	(	(	PUNCT
ajfa-1579	181	25	2006	2006	NUM
ajfa-1579	181	26	)	)	PUNCT
ajfa-1579	181	27	.	.	PUNCT
ajfa-1579	182	1	fundamentals	fundamental	NOUN
ajfa-1579	182	2	of	of	ADP
ajfa-1579	182	3	corporate	corporate	ADJ
ajfa-1579	182	4	finance	finance	NOUN
ajfa-1579	182	5	(	(	PUNCT
ajfa-1579	182	6	7th	7th	ADJ
ajfa-1579	182	7	ed	ed	NOUN
ajfa-1579	182	8	.	.	PUNCT
ajfa-1579	182	9	)	)	PUNCT
ajfa-1579	182	10	.	.	PUNCT
ajfa-1579	183	1	new	new	PROPN
ajfa-1579	183	2	york	york	PROPN
ajfa-1579	183	3	,	,	PUNCT
ajfa-1579	183	4	ny	ny	PROPN
ajfa-1579	183	5	usa	usa	PROPN
ajfa-1579	183	6	:	:	PUNCT
ajfa-1579	183	7	mcgraw	mcgraw	PROPN
ajfa-1579	183	8	-	-	PUNCT
ajfa-1579	183	9	hill	hill	PROPN
ajfa-1579	183	10	/	/	SYM
ajfa-1579	183	11	irwin	irwin	PROPN
ajfa-1579	183	12	asian	asian	PROPN
ajfa-1579	183	13	journal	journal	PROPN
ajfa-1579	183	14	of	of	ADP
ajfa-1579	183	15	finance	finance	PROPN
ajfa-1579	183	16	&	&	CCONJ
ajfa-1579	183	17	accounting	accounting	PROPN
ajfa-1579	183	18	issn	issn	PROPN
ajfa-1579	183	19	1946	1946	NUM
ajfa-1579	183	20	-	-	PUNCT
ajfa-1579	183	21	052x	052x	NOUN
ajfa-1579	183	22	2012	2012	NUM
ajfa-1579	183	23	,	,	PUNCT
ajfa-1579	183	24	vol	vol	NOUN
ajfa-1579	183	25	.	.	PROPN
ajfa-1579	183	26	4	4	NUM
ajfa-1579	183	27	,	,	PUNCT
ajfa-1579	183	28	no	no	INTJ
ajfa-1579	183	29	.	.	NOUN
ajfa-1579	183	30	2	2	NUM
ajfa-1579	183	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1579	183	32	85	85	NUM
ajfa-1579	183	33	soliman	soliman	NOUN
ajfa-1579	183	34	,	,	PUNCT
ajfa-1579	183	35	m.	m.	NOUN
ajfa-1579	183	36	t.	t.	PROPN
ajfa-1579	183	37	(	(	PUNCT
ajfa-1579	183	38	2007	2007	NUM
ajfa-1579	183	39	)	)	PUNCT
ajfa-1579	183	40	.	.	PUNCT
ajfa-1579	184	1	the	the	DET
ajfa-1579	184	2	use	use	NOUN
ajfa-1579	184	3	of	of	ADP
ajfa-1579	184	4	dupont	dupont	NOUN
ajfa-1579	184	5	analysis	analysis	NOUN
ajfa-1579	184	6	by	by	ADP
ajfa-1579	184	7	market	market	NOUN
ajfa-1579	184	8	participants	participant	NOUN
ajfa-1579	184	9	.	.	PUNCT
ajfa-1579	185	1	retrieved	retrieve	VERB
ajfa-1579	185	2	from	from	ADP
ajfa-1579	185	3	http://ssrn.com/abstract=1101981	http://ssrn.com/abstract=1101981	NOUN
ajfa-1579	185	4	.	.	PUNCT
ajfa-1579	186	1	spizman	spizman	NOUN
ajfa-1579	186	2	,	,	PUNCT
ajfa-1579	186	3	l.	l.	PROPN
ajfa-1579	186	4	,	,	PUNCT
ajfa-1579	186	5	&	&	CCONJ
ajfa-1579	186	6	weinstein	weinstein	PROPN
ajfa-1579	186	7	,	,	PUNCT
ajfa-1579	186	8	m.a	m.a	PROPN
ajfa-1579	186	9	.	.	PROPN
ajfa-1579	186	10	(	(	PUNCT
ajfa-1579	186	11	2008	2008	NUM
ajfa-1579	186	12	)	)	PUNCT
ajfa-1579	186	13	.	.	PUNCT
ajfa-1579	187	1	a	a	DET
ajfa-1579	187	2	note	note	NOUN
ajfa-1579	187	3	on	on	ADP
ajfa-1579	187	4	utilizing	utilize	VERB
ajfa-1579	187	5	the	the	DET
ajfa-1579	187	6	geometric	geometric	ADJ
ajfa-1579	187	7	mean	mean	NOUN
ajfa-1579	187	8	:	:	PUNCT
ajfa-1579	187	9	when	when	SCONJ
ajfa-1579	187	10	,	,	PUNCT
ajfa-1579	187	11	why	why	SCONJ
ajfa-1579	187	12	and	and	CCONJ
ajfa-1579	187	13	how	how	SCONJ
ajfa-1579	187	14	the	the	DET
ajfa-1579	187	15	forensic	forensic	ADJ
ajfa-1579	187	16	economist	economist	NOUN
ajfa-1579	187	17	should	should	AUX
ajfa-1579	187	18	employ	employ	VERB
ajfa-1579	187	19	the	the	DET
ajfa-1579	187	20	geometric	geometric	ADJ
ajfa-1579	187	21	mean	mean	NOUN
ajfa-1579	187	22	.	.	PUNCT
ajfa-1579	188	1	journal	journal	NOUN
ajfa-1579	188	2	of	of	ADP
ajfa-1579	188	3	legal	legal	ADJ
ajfa-1579	188	4	economics	economic	NOUN
ajfa-1579	188	5	,	,	PUNCT
ajfa-1579	188	6	15(1	15(1	NUM
ajfa-1579	188	7	)	)	PUNCT
ajfa-1579	188	8	,	,	PUNCT
ajfa-1579	188	9	43	43	NUM
ajfa-1579	188	10	-	-	SYM
ajfa-1579	188	11	55	55	NUM
ajfa-1579	188	12	.	.	PUNCT
ajfa-1579	189	1	van	van	PROPN
ajfa-1579	189	2	voorhis	voorhis	PROPN
ajfa-1579	189	3	,	,	PUNCT
ajfa-1579	189	4	k.	k.	PROPN
ajfa-1579	189	5	r.	r.	PROPN
ajfa-1579	189	6	(	(	PUNCT
ajfa-1579	189	7	1981	1981	NUM
ajfa-1579	189	8	)	)	PUNCT
ajfa-1579	189	9	.	.	PUNCT
ajfa-1579	190	1	the	the	DET
ajfa-1579	190	2	dupont	dupont	PROPN
ajfa-1579	190	3	model	model	NOUN
ajfa-1579	190	4	revisited	revisit	VERB
ajfa-1579	190	5	:	:	PUNCT
ajfa-1579	190	6	a	a	DET
ajfa-1579	190	7	simplified	simplified	ADJ
ajfa-1579	190	8	application	application	NOUN
ajfa-1579	190	9	to	to	ADP
ajfa-1579	190	10	small	small	ADJ
ajfa-1579	190	11	business	business	NOUN
ajfa-1579	190	12	.	.	PUNCT
ajfa-1579	191	1	journal	journal	NOUN
ajfa-1579	191	2	of	of	ADP
ajfa-1579	191	3	small	small	ADJ
ajfa-1579	191	4	business	business	NOUN
ajfa-1579	191	5	management	management	NOUN
ajfa-1579	191	6	,	,	PUNCT
ajfa-1579	191	7	19(2	19(2	NUM
ajfa-1579	191	8	)	)	PUNCT
ajfa-1579	191	9	,	,	PUNCT
ajfa-1579	191	10	45	45	NUM
ajfa-1579	191	11	-	-	SYM
ajfa-1579	191	12	51	51	NUM
ajfa-1579	191	13	.	.	PUNCT
ajfa-1579	191	14	waldrup	waldrup	PROPN
ajfa-1579	191	15	,	,	PUNCT
ajfa-1579	191	16	b.	b.	PROPN
ajfa-1579	191	17	,	,	PUNCT
ajfa-1579	191	18	capriotti	capriotti	PROPN
ajfa-1579	191	19	,	,	PUNCT
ajfa-1579	191	20	k.	k.	PROPN
ajfa-1579	191	21	,	,	PUNCT
ajfa-1579	191	22	&	&	CCONJ
ajfa-1579	191	23	anderson	anderson	PROPN
ajfa-1579	191	24	,	,	PUNCT
ajfa-1579	191	25	s.c	s.c	PROPN
ajfa-1579	191	26	.	.	PROPN
ajfa-1579	191	27	(	(	PUNCT
ajfa-1579	191	28	2004	2004	NUM
ajfa-1579	191	29	)	)	PUNCT
ajfa-1579	191	30	.	.	PUNCT
ajfa-1579	192	1	forensic	forensic	ADJ
ajfa-1579	192	2	accounting	accounting	NOUN
ajfa-1579	192	3	techniques	technique	NOUN
ajfa-1579	192	4	:	:	PUNCT
ajfa-1579	192	5	a	a	DET
ajfa-1579	192	6	defensible	defensible	ADJ
ajfa-1579	192	7	investigatory	investigatory	NOUN
ajfa-1579	192	8	process	process	NOUN
ajfa-1579	192	9	for	for	ADP
ajfa-1579	192	10	litigation	litigation	NOUN
ajfa-1579	192	11	purposes	purpose	NOUN
ajfa-1579	192	12	.	.	PUNCT
ajfa-1579	193	1	journal	journal	NOUN
ajfa-1579	193	2	of	of	ADP
ajfa-1579	193	3	forensic	forensic	ADJ
ajfa-1579	193	4	accounting	accounting	NOUN
ajfa-1579	193	5	,	,	PUNCT
ajfa-1579	193	6	5	5	NUM
ajfa-1579	193	7	,	,	PUNCT
ajfa-1579	193	8	1	1	NUM
ajfa-1579	193	9	-	-	SYM
ajfa-1579	193	10	16	16	NUM
ajfa-1579	193	11	.	.	PUNCT
ajfa-1579	194	1	copyright	copyright	NOUN
ajfa-1579	194	2	disclaimer	disclaimer	PROPN
ajfa-1579	194	3	copyright	copyright	NOUN
ajfa-1579	194	4	reserved	reserve	VERB
ajfa-1579	194	5	by	by	ADP
ajfa-1579	194	6	the	the	DET
ajfa-1579	194	7	authors	author	NOUN
ajfa-1579	194	8	.	.	PUNCT
ajfa-1579	195	1	this	this	DET
ajfa-1579	195	2	article	article	NOUN
ajfa-1579	195	3	is	be	AUX
ajfa-1579	195	4	an	an	DET
ajfa-1579	195	5	open	open	ADJ
ajfa-1579	195	6	-	-	PUNCT
ajfa-1579	195	7	access	access	NOUN
ajfa-1579	195	8	article	article	NOUN
ajfa-1579	195	9	distributed	distribute	VERB
ajfa-1579	195	10	under	under	ADP
ajfa-1579	195	11	the	the	DET
ajfa-1579	195	12	terms	term	NOUN
ajfa-1579	195	13	and	and	CCONJ
ajfa-1579	195	14	conditions	condition	NOUN
ajfa-1579	195	15	of	of	ADP
ajfa-1579	195	16	the	the	DET
ajfa-1579	195	17	creative	creative	ADJ
ajfa-1579	195	18	commons	common	NOUN
ajfa-1579	195	19	attribution	attribution	NOUN
ajfa-1579	195	20	license	license	NOUN
ajfa-1579	195	21	(	(	PUNCT
ajfa-1579	195	22	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-1579	195	23	)	)	PUNCT
ajfa-1579	195	24	.	.	PUNCT