id	sid	tid	token	lemma	pos
ajfa-1690	1	1	microsoft	microsoft	PROPN
ajfa-1690	1	2	word	word	NOUN
ajfa-1690	1	3	1690	1690	NUM
ajfa-1690	1	4	-	-	SYM
ajfa-1690	1	5	6680	6680	NUM
ajfa-1690	1	6	-	-	PUNCT
ajfa-1690	1	7	1	1	NUM
ajfa-1690	1	8	-	-	PUNCT
ajfa-1690	1	9	rv	rv	NOUN
ajfa-1690	1	10	-	-	PUNCT
ajfa-1690	1	11	writer2	writer2	VERB
ajfa-1690	1	12	-	-	ADJ
ajfa-1690	1	13	new	new	ADJ
ajfa-1690	1	14	asian	asian	ADJ
ajfa-1690	1	15	journal	journal	NOUN
ajfa-1690	1	16	of	of	ADP
ajfa-1690	1	17	finance	finance	PROPN
ajfa-1690	1	18	&	&	CCONJ
ajfa-1690	1	19	accounting	accounting	PROPN
ajfa-1690	1	20	issn	issn	PROPN
ajfa-1690	1	21	1946	1946	NUM
ajfa-1690	1	22	-	-	PUNCT
ajfa-1690	1	23	052x	052x	NOUN
ajfa-1690	1	24	2012	2012	NUM
ajfa-1690	1	25	,	,	PUNCT
ajfa-1690	1	26	vol	vol	NOUN
ajfa-1690	1	27	.	.	PROPN
ajfa-1690	1	28	4	4	NUM
ajfa-1690	1	29	,	,	PUNCT
ajfa-1690	1	30	no	no	INTJ
ajfa-1690	1	31	.	.	NOUN
ajfa-1690	1	32	2	2	NUM
ajfa-1690	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1690	1	34	290	290	NUM
ajfa-1690	1	35	disclosure	disclosure	NOUN
ajfa-1690	1	36	quality	quality	NOUN
ajfa-1690	1	37	and	and	CCONJ
ajfa-1690	1	38	firm	firm	NOUN
ajfa-1690	1	39	's	's	PART
ajfa-1690	1	40	characteristics	characteristic	NOUN
ajfa-1690	1	41	:	:	PUNCT
ajfa-1690	1	42	evidence	evidence	NOUN
ajfa-1690	1	43	from	from	ADP
ajfa-1690	1	44	iran	iran	PROPN
ajfa-1690	1	45	nasrollah	nasrollah	PROPN
ajfa-1690	1	46	takhtaei	takhtaei	PROPN
ajfa-1690	1	47	accounting	accounting	PROPN
ajfa-1690	1	48	department	department	PROPN
ajfa-1690	1	49	,	,	PUNCT
ajfa-1690	1	50	dezfoul	dezfoul	PROPN
ajfa-1690	1	51	branch	branch	NOUN
ajfa-1690	1	52	,	,	PUNCT
ajfa-1690	1	53	islamic	islamic	PROPN
ajfa-1690	1	54	azad	azad	PROPN
ajfa-1690	1	55	university	university	PROPN
ajfa-1690	1	56	,	,	PUNCT
ajfa-1690	1	57	dezfoul	dezfoul	PROPN
ajfa-1690	1	58	,	,	PUNCT
ajfa-1690	1	59	iran	iran	PROPN
ajfa-1690	1	60	e	e	NOUN
ajfa-1690	1	61	-	-	NOUN
ajfa-1690	1	62	mail	mail	NOUN
ajfa-1690	1	63	:	:	PUNCT
ajfa-1690	1	64	nasrollah_takhtaei@yahoo.com	nasrollah_takhtaei@yahoo.com	X
ajfa-1690	1	65	zahra	zahra	PROPN
ajfa-1690	1	66	mousavi	mousavi	PROPN
ajfa-1690	1	67	accounting	accounting	PROPN
ajfa-1690	1	68	department	department	PROPN
ajfa-1690	1	69	,	,	PUNCT
ajfa-1690	1	70	andimeshk	andimeshk	NOUN
ajfa-1690	1	71	branch	branch	NOUN
ajfa-1690	1	72	,	,	PUNCT
ajfa-1690	1	73	islamic	islamic	PROPN
ajfa-1690	1	74	azad	azad	PROPN
ajfa-1690	1	75	university	university	PROPN
ajfa-1690	1	76	,	,	PUNCT
ajfa-1690	1	77	andimeshk	andimeshk	PROPN
ajfa-1690	1	78	,	,	PUNCT
ajfa-1690	1	79	iran	iran	PROPN
ajfa-1690	1	80	received	receive	VERB
ajfa-1690	1	81	:	:	PUNCT
ajfa-1690	1	82	april	april	PROPN
ajfa-1690	1	83	22	22	NUM
ajfa-1690	1	84	,	,	PUNCT
ajfa-1690	1	85	2012	2012	NUM
ajfa-1690	1	86	accepted	accept	VERB
ajfa-1690	1	87	:	:	PUNCT
ajfa-1690	1	88	may	may	AUX
ajfa-1690	1	89	30	30	NUM
ajfa-1690	1	90	,	,	PUNCT
ajfa-1690	1	91	2012	2012	NUM
ajfa-1690	1	92	published	publish	VERB
ajfa-1690	1	93	:	:	PUNCT
ajfa-1690	1	94	december	december	PROPN
ajfa-1690	1	95	1	1	NUM
ajfa-1690	1	96	,	,	PUNCT
ajfa-1690	1	97	2012	2012	NUM
ajfa-1690	1	98	doi:10.5296	doi:10.5296	NOUN
ajfa-1690	1	99	/	/	SYM
ajfa-1690	1	100	ajfa.v4i2.1690	ajfa.v4i2.1690	NUM
ajfa-1690	1	101	url	url	NOUN
ajfa-1690	1	102	:	:	PUNCT
ajfa-1690	1	103	http://dx.doi.org/10.5296/ajfa.v4i2.1690	http://dx.doi.org/10.5296/ajfa.v4i2.1690	X
ajfa-1690	1	104	abstract	abstract	NOUN
ajfa-1690	1	105	our	our	PRON
ajfa-1690	1	106	paper	paper	NOUN
ajfa-1690	1	107	aims	aim	VERB
ajfa-1690	1	108	to	to	PART
ajfa-1690	1	109	examine	examine	VERB
ajfa-1690	1	110	the	the	DET
ajfa-1690	1	111	relationship	relationship	NOUN
ajfa-1690	1	112	disclosure	disclosure	NOUN
ajfa-1690	1	113	quality	quality	NOUN
ajfa-1690	1	114	and	and	CCONJ
ajfa-1690	1	115	firm	firm	ADJ
ajfa-1690	1	116	characteristics	characteristic	NOUN
ajfa-1690	1	117	for	for	ADP
ajfa-1690	1	118	a	a	DET
ajfa-1690	1	119	sample	sample	NOUN
ajfa-1690	1	120	of	of	ADP
ajfa-1690	1	121	80	80	NUM
ajfa-1690	1	122	firms	firm	NOUN
ajfa-1690	1	123	listed	list	VERB
ajfa-1690	1	124	in	in	ADP
ajfa-1690	1	125	the	the	DET
ajfa-1690	1	126	iran	iran	PROPN
ajfa-1690	1	127	financial	financial	ADJ
ajfa-1690	1	128	market	market	NOUN
ajfa-1690	1	129	during	during	ADP
ajfa-1690	1	130	2006	2006	NUM
ajfa-1690	1	131	-	-	SYM
ajfa-1690	1	132	2009	2009	NUM
ajfa-1690	1	133	.	.	PUNCT
ajfa-1690	2	1	we	we	PRON
ajfa-1690	2	2	use	use	VERB
ajfa-1690	2	3	a	a	DET
ajfa-1690	2	4	linear	linear	ADJ
ajfa-1690	2	5	regression	regression	NOUN
ajfa-1690	2	6	analysis	analysis	NOUN
ajfa-1690	2	7	to	to	PART
ajfa-1690	2	8	examine	examine	VERB
ajfa-1690	2	9	the	the	DET
ajfa-1690	2	10	association	association	NOUN
ajfa-1690	2	11	between	between	ADP
ajfa-1690	2	12	the	the	DET
ajfa-1690	2	13	disclosure	disclosure	NOUN
ajfa-1690	2	14	quality	quality	NOUN
ajfa-1690	2	15	and	and	CCONJ
ajfa-1690	2	16	firm	firm	NOUN
ajfa-1690	2	17	's	's	PART
ajfa-1690	2	18	characteristics	characteristic	NOUN
ajfa-1690	2	19	measured	measure	VERB
ajfa-1690	2	20	by	by	ADP
ajfa-1690	2	21	variables	variable	NOUN
ajfa-1690	2	22	such	such	ADJ
ajfa-1690	2	23	as	as	ADP
ajfa-1690	2	24	current	current	ADJ
ajfa-1690	2	25	ratio	ratio	NOUN
ajfa-1690	2	26	,	,	PUNCT
ajfa-1690	2	27	acid	acid	NOUN
ajfa-1690	2	28	ratio	ratio	NOUN
ajfa-1690	2	29	,	,	PUNCT
ajfa-1690	2	30	firm	firm	ADJ
ajfa-1690	2	31	size	size	NOUN
ajfa-1690	2	32	and	and	CCONJ
ajfa-1690	2	33	p	p	X
ajfa-1690	2	34	/	/	SYM
ajfa-1690	2	35	b	b	NOUN
ajfa-1690	2	36	ratio.the	ratio.the	DET
ajfa-1690	2	37	results	result	NOUN
ajfa-1690	2	38	of	of	ADP
ajfa-1690	2	39	study	study	NOUN
ajfa-1690	2	40	show	show	VERB
ajfa-1690	2	41	that	that	SCONJ
ajfa-1690	2	42	the	the	DET
ajfa-1690	2	43	disclosure	disclosure	NOUN
ajfa-1690	2	44	quality	quality	NOUN
ajfa-1690	2	45	is	be	AUX
ajfa-1690	2	46	having	have	VERB
ajfa-1690	2	47	positive	positive	ADJ
ajfa-1690	2	48	and	and	CCONJ
ajfa-1690	2	49	significant	significant	ADJ
ajfa-1690	2	50	relation	relation	NOUN
ajfa-1690	2	51	with	with	ADP
ajfa-1690	2	52	current	current	ADJ
ajfa-1690	2	53	acid	acid	NOUN
ajfa-1690	2	54	and	and	CCONJ
ajfa-1690	2	55	p	p	NOUN
ajfa-1690	2	56	/	/	SYM
ajfa-1690	2	57	b	b	NOUN
ajfa-1690	2	58	ratios	ratio	NOUN
ajfa-1690	2	59	.	.	PUNCT
ajfa-1690	3	1	also	also	ADV
ajfa-1690	3	2	,	,	PUNCT
ajfa-1690	3	3	we	we	PRON
ajfa-1690	3	4	find	find	VERB
ajfa-1690	3	5	that	that	SCONJ
ajfa-1690	3	6	there	there	PRON
ajfa-1690	3	7	is	be	VERB
ajfa-1690	3	8	a	a	DET
ajfa-1690	3	9	significant	significant	ADJ
ajfa-1690	3	10	and	and	CCONJ
ajfa-1690	3	11	negative	negative	ADJ
ajfa-1690	3	12	association	association	NOUN
ajfa-1690	3	13	between	between	ADP
ajfa-1690	3	14	disclosure	disclosure	NOUN
ajfa-1690	3	15	quality	quality	NOUN
ajfa-1690	3	16	and	and	CCONJ
ajfa-1690	3	17	firm	firm	ADJ
ajfa-1690	3	18	size	size	NOUN
ajfa-1690	3	19	.	.	PUNCT
ajfa-1690	4	1	keywords	keyword	NOUN
ajfa-1690	4	2	:	:	PUNCT
ajfa-1690	4	3	disclosure	disclosure	NOUN
ajfa-1690	4	4	quality	quality	NOUN
ajfa-1690	4	5	,	,	PUNCT
ajfa-1690	4	6	transparency	transparency	NOUN
ajfa-1690	4	7	,	,	PUNCT
ajfa-1690	4	8	financial	financial	ADJ
ajfa-1690	4	9	reporting	reporting	NOUN
ajfa-1690	4	10	asian	asian	ADJ
ajfa-1690	4	11	journal	journal	NOUN
ajfa-1690	4	12	of	of	ADP
ajfa-1690	4	13	finance	finance	PROPN
ajfa-1690	4	14	&	&	CCONJ
ajfa-1690	4	15	accounting	accounting	PROPN
ajfa-1690	4	16	issn	issn	PROPN
ajfa-1690	4	17	1946	1946	NUM
ajfa-1690	4	18	-	-	PUNCT
ajfa-1690	4	19	052x	052x	NOUN
ajfa-1690	4	20	2012	2012	NUM
ajfa-1690	4	21	,	,	PUNCT
ajfa-1690	4	22	vol	vol	NOUN
ajfa-1690	4	23	.	.	PROPN
ajfa-1690	4	24	4	4	NUM
ajfa-1690	4	25	,	,	PUNCT
ajfa-1690	4	26	no	no	INTJ
ajfa-1690	4	27	.	.	NOUN
ajfa-1690	4	28	2	2	NUM
ajfa-1690	4	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	4	30	291	291	NUM
ajfa-1690	4	31	1	1	NUM
ajfa-1690	4	32	.	.	PUNCT
ajfa-1690	5	1	introduction	introduction	NOUN
ajfa-1690	5	2	disclosure	disclosure	NOUN
ajfa-1690	5	3	is	be	AUX
ajfa-1690	5	4	a	a	DET
ajfa-1690	5	5	comprehensive	comprehensive	ADJ
ajfa-1690	5	6	term	term	NOUN
ajfa-1690	5	7	in	in	ADP
ajfa-1690	5	8	accounting	accounting	NOUN
ajfa-1690	5	9	and	and	CCONJ
ajfa-1690	5	10	includes	include	VERB
ajfa-1690	5	11	all	all	PRON
ajfa-1690	5	12	of	of	ADP
ajfa-1690	5	13	the	the	DET
ajfa-1690	5	14	financial	financial	ADJ
ajfa-1690	5	15	reporting	reporting	NOUN
ajfa-1690	5	16	process	process	NOUN
ajfa-1690	5	17	approximately	approximately	ADV
ajfa-1690	5	18	.	.	PUNCT
ajfa-1690	6	1	one	one	NUM
ajfa-1690	6	2	of	of	ADP
ajfa-1690	6	3	the	the	DET
ajfa-1690	6	4	primary	primary	ADJ
ajfa-1690	6	5	principles	principle	NOUN
ajfa-1690	6	6	of	of	ADP
ajfa-1690	6	7	accounting	accounting	NOUN
ajfa-1690	6	8	is	be	AUX
ajfa-1690	6	9	disclosure	disclosure	NOUN
ajfa-1690	6	10	principle	principle	NOUN
ajfa-1690	6	11	of	of	ADP
ajfa-1690	6	12	all	all	DET
ajfa-1690	6	13	the	the	DET
ajfa-1690	6	14	material	material	NOUN
ajfa-1690	6	15	and	and	CCONJ
ajfa-1690	6	16	relevant	relevant	ADJ
ajfa-1690	6	17	facts	fact	NOUN
ajfa-1690	6	18	in	in	ADP
ajfa-1690	6	19	regard	regard	NOUN
ajfa-1690	6	20	to	to	ADP
ajfa-1690	6	21	financial	financial	ADJ
ajfa-1690	6	22	events	event	NOUN
ajfa-1690	6	23	and	and	CCONJ
ajfa-1690	6	24	transactions	transaction	NOUN
ajfa-1690	6	25	of	of	ADP
ajfa-1690	6	26	profit	profit	NOUN
ajfa-1690	6	27	-	-	PUNCT
ajfa-1690	6	28	seeking	seek	VERB
ajfa-1690	6	29	organization	organization	NOUN
ajfa-1690	6	30	particularly	particularly	ADV
ajfa-1690	6	31	public	public	ADJ
ajfa-1690	6	32	companies	company	NOUN
ajfa-1690	6	33	.	.	PUNCT
ajfa-1690	7	1	adequate	adequate	ADJ
ajfa-1690	7	2	,	,	PUNCT
ajfa-1690	7	3	proper	proper	ADJ
ajfa-1690	7	4	and	and	CCONJ
ajfa-1690	7	5	complete	complete	ADJ
ajfa-1690	7	6	terms	term	NOUN
ajfa-1690	7	7	are	be	AUX
ajfa-1690	7	8	characteristics	characteristic	NOUN
ajfa-1690	7	9	that	that	PRON
ajfa-1690	7	10	are	be	AUX
ajfa-1690	7	11	often	often	ADV
ajfa-1690	7	12	used	use	VERB
ajfa-1690	7	13	in	in	ADP
ajfa-1690	7	14	order	order	NOUN
ajfa-1690	7	15	to	to	PART
ajfa-1690	7	16	describe	describe	VERB
ajfa-1690	7	17	the	the	DET
ajfa-1690	7	18	disclosure	disclosure	NOUN
ajfa-1690	7	19	.	.	PUNCT
ajfa-1690	8	1	in	in	ADP
ajfa-1690	8	2	accounting	accounting	NOUN
ajfa-1690	8	3	and	and	CCONJ
ajfa-1690	8	4	auditing	auditing	NOUN
ajfa-1690	8	5	texts	text	NOUN
ajfa-1690	8	6	,	,	PUNCT
ajfa-1690	8	7	according	accord	VERB
ajfa-1690	8	8	to	to	ADP
ajfa-1690	8	9	the	the	DET
ajfa-1690	8	10	perception	perception	NOUN
ajfa-1690	8	11	of	of	ADP
ajfa-1690	8	12	the	the	DET
ajfa-1690	8	13	every	every	DET
ajfa-1690	8	14	author	author	NOUN
ajfa-1690	8	15	with	with	ADP
ajfa-1690	8	16	regard	regard	NOUN
ajfa-1690	8	17	to	to	ADP
ajfa-1690	8	18	disclosure	disclosure	NOUN
ajfa-1690	8	19	,	,	PUNCT
ajfa-1690	8	20	expressions	expression	NOUN
ajfa-1690	8	21	of	of	ADP
ajfa-1690	8	22	adequate	adequate	ADJ
ajfa-1690	8	23	disclosure	disclosure	NOUN
ajfa-1690	8	24	,	,	PUNCT
ajfa-1690	8	25	proper	proper	ADJ
ajfa-1690	8	26	disclosure	disclosure	NOUN
ajfa-1690	8	27	and	and	CCONJ
ajfa-1690	8	28	complete	complete	ADJ
ajfa-1690	8	29	disclosure	disclosure	NOUN
ajfa-1690	8	30	,	,	PUNCT
ajfa-1690	8	31	in	in	ADP
ajfa-1690	8	32	terms	term	NOUN
ajfa-1690	8	33	of	of	ADP
ajfa-1690	8	34	,	,	PUNCT
ajfa-1690	8	35	have	have	AUX
ajfa-1690	8	36	been	be	AUX
ajfa-1690	8	37	referred	refer	VERB
ajfa-1690	8	38	to	to	ADP
ajfa-1690	8	39	as	as	ADV
ajfa-1690	8	40	well	well	ADV
ajfa-1690	8	41	.	.	PUNCT
ajfa-1690	9	1	however	however	ADV
ajfa-1690	9	2	,	,	PUNCT
ajfa-1690	9	3	the	the	DET
ajfa-1690	9	4	most	most	ADV
ajfa-1690	9	5	common	common	ADJ
ajfa-1690	9	6	theories	theory	NOUN
ajfa-1690	9	7	among	among	ADP
ajfa-1690	9	8	these	these	DET
ajfa-1690	9	9	mentioned	mention	VERB
ajfa-1690	9	10	concepts	concept	NOUN
ajfa-1690	9	11	,	,	PUNCT
ajfa-1690	9	12	adequate	adequate	ADJ
ajfa-1690	9	13	disclosure	disclosure	NOUN
ajfa-1690	9	14	is	be	AUX
ajfa-1690	9	15	that	that	SCONJ
ajfa-1690	9	16	as	as	ADP
ajfa-1690	9	17	least	least	ADJ
ajfa-1690	9	18	indicate	indicate	VERB
ajfa-1690	9	19	required	require	VERB
ajfa-1690	9	20	disclosure	disclosure	NOUN
ajfa-1690	9	21	and	and	CCONJ
ajfa-1690	9	22	is	be	AUX
ajfa-1690	9	23	consistent	consistent	ADJ
ajfa-1690	9	24	with	with	ADP
ajfa-1690	9	25	this	this	DET
ajfa-1690	9	26	negative	negative	ADJ
ajfa-1690	9	27	phrase	phrase	NOUN
ajfa-1690	9	28	(	(	PUNCT
ajfa-1690	9	29	financial	financial	ADJ
ajfa-1690	9	30	statements	statement	NOUN
ajfa-1690	9	31	must	must	AUX
ajfa-1690	9	32	not	not	PART
ajfa-1690	9	33	be	be	AUX
ajfa-1690	9	34	misstatement	misstatement	ADJ
ajfa-1690	9	35	)	)	PUNCT
ajfa-1690	9	36	.	.	PUNCT
ajfa-1690	10	1	adequate	adequate	ADJ
ajfa-1690	10	2	and	and	CCONJ
ajfa-1690	10	3	proper	proper	ADJ
ajfa-1690	10	4	characteristics	characteristic	NOUN
ajfa-1690	10	5	are	be	AUX
ajfa-1690	10	6	more	more	ADV
ajfa-1690	10	7	positive	positive	ADJ
ajfa-1690	10	8	concepts	concept	NOUN
ajfa-1690	10	9	.	.	PUNCT
ajfa-1690	11	1	proper	proper	ADJ
ajfa-1690	11	2	disclosure	disclosure	NOUN
ajfa-1690	11	3	is	be	AUX
ajfa-1690	11	4	based	base	VERB
ajfa-1690	11	5	on	on	ADP
ajfa-1690	11	6	the	the	DET
ajfa-1690	11	7	ethics	ethic	NOUN
ajfa-1690	11	8	that	that	PRON
ajfa-1690	11	9	all	all	DET
ajfa-1690	11	10	potential	potential	ADJ
ajfa-1690	11	11	users	user	NOUN
ajfa-1690	11	12	be	be	AUX
ajfa-1690	11	13	considered	consider	VERB
ajfa-1690	11	14	the	the	DET
ajfa-1690	11	15	same	same	ADJ
ajfa-1690	11	16	with	with	ADP
ajfa-1690	11	17	regard	regard	NOUN
ajfa-1690	11	18	to	to	ADP
ajfa-1690	11	19	the	the	DET
ajfa-1690	11	20	financial	financial	ADJ
ajfa-1690	11	21	information	information	NOUN
ajfa-1690	11	22	disclosure	disclosure	NOUN
ajfa-1690	11	23	.	.	PUNCT
ajfa-1690	12	1	complete	complete	ADJ
ajfa-1690	12	2	disclosure	disclosure	NOUN
ajfa-1690	12	3	indicating	indicate	VERB
ajfa-1690	12	4	the	the	DET
ajfa-1690	12	5	present	present	NOUN
ajfa-1690	12	6	of	of	ADP
ajfa-1690	12	7	all	all	DET
ajfa-1690	12	8	information	information	NOUN
ajfa-1690	12	9	in	in	ADP
ajfa-1690	12	10	a	a	DET
ajfa-1690	12	11	way	way	NOUN
ajfa-1690	12	12	that	that	PRON
ajfa-1690	12	13	financial	financial	ADJ
ajfa-1690	12	14	statement	statement	NOUN
ajfa-1690	12	15	show	show	VERB
ajfa-1690	12	16	complete	complete	ADJ
ajfa-1690	12	17	picture	picture	NOUN
ajfa-1690	12	18	concerning	concern	VERB
ajfa-1690	12	19	events	event	NOUN
ajfa-1690	12	20	and	and	CCONJ
ajfa-1690	12	21	transactions	transaction	NOUN
ajfa-1690	12	22	of	of	ADP
ajfa-1690	12	23	business	business	NOUN
ajfa-1690	12	24	enterprise	enterprise	NOUN
ajfa-1690	12	25	.	.	PUNCT
ajfa-1690	13	1	although	although	SCONJ
ajfa-1690	13	2	,	,	PUNCT
ajfa-1690	13	3	it	it	PRON
ajfa-1690	13	4	is	be	AUX
ajfa-1690	13	5	necessary	necessary	ADJ
ajfa-1690	13	6	to	to	PART
ajfa-1690	13	7	be	be	AUX
ajfa-1690	13	8	presented	present	VERB
ajfa-1690	13	9	financial	financial	ADJ
ajfa-1690	13	10	statement	statement	NOUN
ajfa-1690	13	11	completely	completely	ADV
ajfa-1690	13	12	but	but	CCONJ
ajfa-1690	13	13	,	,	PUNCT
ajfa-1690	13	14	it	it	PRON
ajfa-1690	13	15	is	be	AUX
ajfa-1690	13	16	not	not	PART
ajfa-1690	13	17	included	include	VERB
ajfa-1690	13	18	unimportant	unimportant	ADJ
ajfa-1690	13	19	information	information	NOUN
ajfa-1690	13	20	.	.	PUNCT
ajfa-1690	14	1	because	because	SCONJ
ajfa-1690	14	2	,	,	PUNCT
ajfa-1690	14	3	users	user	NOUN
ajfa-1690	14	4	of	of	ADP
ajfa-1690	14	5	financial	financial	ADJ
ajfa-1690	14	6	statements	statement	NOUN
ajfa-1690	14	7	may	may	AUX
ajfa-1690	14	8	pay	pay	VERB
ajfa-1690	14	9	attention	attention	NOUN
ajfa-1690	14	10	to	to	ADP
ajfa-1690	14	11	less	less	ADV
ajfa-1690	14	12	important	important	ADJ
ajfa-1690	14	13	information	information	NOUN
ajfa-1690	14	14	and	and	CCONJ
ajfa-1690	14	15	as	as	ADP
ajfa-1690	14	16	a	a	DET
ajfa-1690	14	17	result	result	NOUN
ajfa-1690	14	18	of	of	ADP
ajfa-1690	14	19	this	this	PRON
ajfa-1690	14	20	,	,	PUNCT
ajfa-1690	14	21	neglect	neglect	ADJ
ajfa-1690	14	22	important	important	ADJ
ajfa-1690	14	23	events	event	NOUN
ajfa-1690	14	24	and	and	CCONJ
ajfa-1690	14	25	operations	operation	NOUN
ajfa-1690	14	26	(	(	PUNCT
ajfa-1690	14	27	alivar	alivar	NOUN
ajfa-1690	14	28	,	,	PUNCT
ajfa-1690	14	29	2006	2006	NUM
ajfa-1690	14	30	)	)	PUNCT
ajfa-1690	14	31	.	.	PUNCT
ajfa-1690	15	1	the	the	DET
ajfa-1690	15	2	purpose	purpose	NOUN
ajfa-1690	15	3	of	of	ADP
ajfa-1690	15	4	disclosure	disclosure	NOUN
ajfa-1690	15	5	in	in	ADP
ajfa-1690	15	6	financial	financial	ADJ
ajfa-1690	15	7	reporting	reporting	NOUN
ajfa-1690	15	8	,	,	PUNCT
ajfa-1690	15	9	presenting	present	VERB
ajfa-1690	15	10	the	the	DET
ajfa-1690	15	11	required	require	VERB
ajfa-1690	15	12	information	information	NOUN
ajfa-1690	15	13	in	in	ADP
ajfa-1690	15	14	order	order	NOUN
ajfa-1690	15	15	to	to	PART
ajfa-1690	15	16	achieve	achieve	VERB
ajfa-1690	15	17	the	the	DET
ajfa-1690	15	18	following	follow	VERB
ajfa-1690	15	19	goals	goal	NOUN
ajfa-1690	15	20	:	:	PUNCT
ajfa-1690	15	21	1	1	NUM
ajfa-1690	15	22	)	)	PUNCT
ajfa-1690	15	23	performance	performance	NOUN
ajfa-1690	15	24	valuation	valuation	NOUN
ajfa-1690	15	25	of	of	ADP
ajfa-1690	15	26	business	business	NOUN
ajfa-1690	15	27	enterprise	enterprise	NOUN
ajfa-1690	15	28	2	2	NUM
ajfa-1690	15	29	)	)	PUNCT
ajfa-1690	15	30	judgments	judgment	NOUN
ajfa-1690	15	31	on	on	ADP
ajfa-1690	15	32	how	how	SCONJ
ajfa-1690	15	33	existing	existing	ADJ
ajfa-1690	15	34	resources	resource	NOUN
ajfa-1690	15	35	are	be	AUX
ajfa-1690	15	36	used	use	VERB
ajfa-1690	15	37	by	by	ADP
ajfa-1690	15	38	business	business	NOUN
ajfa-1690	15	39	enterprise	enterprise	NOUN
ajfa-1690	15	40	and	and	CCONJ
ajfa-1690	15	41	3	3	X
ajfa-1690	15	42	)	)	PUNCT
ajfa-1690	15	43	predict	predict	VERB
ajfa-1690	15	44	the	the	DET
ajfa-1690	15	45	trends	trend	NOUN
ajfa-1690	15	46	of	of	ADP
ajfa-1690	15	47	business	business	NOUN
ajfa-1690	15	48	enterprise	enterprise	NOUN
ajfa-1690	15	49	's	's	PART
ajfa-1690	15	50	profitability	profitability	NOUN
ajfa-1690	15	51	in	in	ADP
ajfa-1690	15	52	the	the	DET
ajfa-1690	15	53	future	future	NOUN
ajfa-1690	15	54	.	.	PUNCT
ajfa-1690	16	1	therefore	therefore	ADV
ajfa-1690	16	2	,	,	PUNCT
ajfa-1690	16	3	information	information	NOUN
ajfa-1690	16	4	is	be	AUX
ajfa-1690	16	5	presented	present	VERB
ajfa-1690	16	6	by	by	ADP
ajfa-1690	16	7	use	use	NOUN
ajfa-1690	16	8	of	of	ADP
ajfa-1690	16	9	financial	financial	ADJ
ajfa-1690	16	10	reports	report	NOUN
ajfa-1690	16	11	must	must	AUX
ajfa-1690	16	12	be	be	AUX
ajfa-1690	16	13	reliable	reliable	ADJ
ajfa-1690	16	14	,	,	PUNCT
ajfa-1690	16	15	relevance	relevance	NOUN
ajfa-1690	16	16	,	,	PUNCT
ajfa-1690	16	17	proper	proper	ADJ
ajfa-1690	16	18	and	and	CCONJ
ajfa-1690	16	19	complete	complete	ADJ
ajfa-1690	16	20	.	.	PUNCT
ajfa-1690	17	1	the	the	DET
ajfa-1690	17	2	needs	need	NOUN
ajfa-1690	17	3	and	and	CCONJ
ajfa-1690	17	4	requirements	requirement	NOUN
ajfa-1690	17	5	of	of	ADP
ajfa-1690	17	6	main	main	ADJ
ajfa-1690	17	7	investors	investor	NOUN
ajfa-1690	17	8	,	,	PUNCT
ajfa-1690	17	9	investment	investment	NOUN
ajfa-1690	17	10	companies	company	NOUN
ajfa-1690	17	11	,	,	PUNCT
ajfa-1690	17	12	creditors	creditor	NOUN
ajfa-1690	17	13	and	and	CCONJ
ajfa-1690	17	14	analytics	analytic	NOUN
ajfa-1690	17	15	should	should	AUX
ajfa-1690	17	16	be	be	AUX
ajfa-1690	17	17	considered	consider	VERB
ajfa-1690	17	18	.	.	PUNCT
ajfa-1690	18	1	as	as	ADP
ajfa-1690	18	2	a	a	DET
ajfa-1690	18	3	rule	rule	NOUN
ajfa-1690	18	4	,	,	PUNCT
ajfa-1690	18	5	performance	performance	NOUN
ajfa-1690	18	6	valuation	valuation	NOUN
ajfa-1690	18	7	of	of	ADP
ajfa-1690	18	8	business	business	NOUN
ajfa-1690	18	9	enterprise	enterprise	NOUN
ajfa-1690	18	10	,	,	PUNCT
ajfa-1690	18	11	judgments	judgment	NOUN
ajfa-1690	18	12	on	on	ADP
ajfa-1690	18	13	how	how	SCONJ
ajfa-1690	18	14	existing	existing	ADJ
ajfa-1690	18	15	resources	resource	NOUN
ajfa-1690	18	16	are	be	AUX
ajfa-1690	18	17	used	use	VERB
ajfa-1690	18	18	by	by	ADP
ajfa-1690	18	19	business	business	NOUN
ajfa-1690	18	20	enterprise	enterprise	NOUN
ajfa-1690	18	21	,	,	PUNCT
ajfa-1690	18	22	and	and	CCONJ
ajfa-1690	18	23	predict	predict	VERB
ajfa-1690	18	24	the	the	DET
ajfa-1690	18	25	trends	trend	NOUN
ajfa-1690	18	26	of	of	ADP
ajfa-1690	18	27	business	business	NOUN
ajfa-1690	18	28	enterprise	enterprise	NOUN
ajfa-1690	18	29	's	's	PART
ajfa-1690	18	30	profitability	profitability	NOUN
ajfa-1690	18	31	in	in	ADP
ajfa-1690	18	32	the	the	DET
ajfa-1690	18	33	future	future	NOUN
ajfa-1690	18	34	can	can	AUX
ajfa-1690	18	35	take	take	VERB
ajfa-1690	18	36	into	into	ADP
ajfa-1690	18	37	account	account	NOUN
ajfa-1690	18	38	as	as	ADP
ajfa-1690	18	39	the	the	DET
ajfa-1690	18	40	purpose	purpose	NOUN
ajfa-1690	18	41	of	of	ADP
ajfa-1690	18	42	financial	financial	ADJ
ajfa-1690	18	43	information	information	NOUN
ajfa-1690	18	44	disclosure	disclosure	NOUN
ajfa-1690	18	45	.	.	PUNCT
ajfa-1690	19	1	the	the	DET
ajfa-1690	19	2	subject	subject	NOUN
ajfa-1690	19	3	of	of	ADP
ajfa-1690	19	4	information	information	NOUN
ajfa-1690	19	5	disclosure	disclosure	NOUN
ajfa-1690	19	6	is	be	AUX
ajfa-1690	19	7	not	not	PART
ajfa-1690	19	8	only	only	ADV
ajfa-1690	19	9	limited	limit	VERB
ajfa-1690	19	10	to	to	ADP
ajfa-1690	19	11	the	the	DET
ajfa-1690	19	12	exclusive	exclusive	ADJ
ajfa-1690	19	13	users	user	NOUN
ajfa-1690	19	14	but	but	CCONJ
ajfa-1690	19	15	also	also	ADV
ajfa-1690	19	16	consists	consist	VERB
ajfa-1690	19	17	of	of	ADP
ajfa-1690	19	18	people	people	NOUN
ajfa-1690	19	19	's	's	PART
ajfa-1690	19	20	necessity	necessity	NOUN
ajfa-1690	19	21	in	in	ADP
ajfa-1690	19	22	the	the	DET
ajfa-1690	19	23	society	society	NOUN
ajfa-1690	19	24	such	such	ADJ
ajfa-1690	19	25	as	as	ADP
ajfa-1690	19	26	professional	professional	ADJ
ajfa-1690	19	27	institutions	institution	NOUN
ajfa-1690	19	28	,	,	PUNCT
ajfa-1690	19	29	creditors	creditor	NOUN
ajfa-1690	19	30	,	,	PUNCT
ajfa-1690	19	31	government	government	NOUN
ajfa-1690	19	32	,	,	PUNCT
ajfa-1690	19	33	investors	investor	NOUN
ajfa-1690	19	34	and	and	CCONJ
ajfa-1690	19	35	other	other	ADJ
ajfa-1690	19	36	decision	decision	NOUN
ajfa-1690	19	37	-	-	PUNCT
ajfa-1690	19	38	makers	maker	NOUN
ajfa-1690	19	39	.	.	PUNCT
ajfa-1690	20	1	disclosure	disclosure	NOUN
ajfa-1690	20	2	increase	increase	VERB
ajfa-1690	20	3	transparency	transparency	NOUN
ajfa-1690	20	4	while	while	SCONJ
ajfa-1690	20	5	market	market	NOUN
ajfa-1690	20	6	transparency	transparency	NOUN
ajfa-1690	20	7	is	be	AUX
ajfa-1690	20	8	observed	observe	VERB
ajfa-1690	20	9	as	as	ADP
ajfa-1690	20	10	a	a	DET
ajfa-1690	20	11	fundamental	fundamental	ADJ
ajfa-1690	20	12	mechanism	mechanism	NOUN
ajfa-1690	20	13	in	in	ADP
ajfa-1690	20	14	order	order	NOUN
ajfa-1690	20	15	to	to	PART
ajfa-1690	20	16	decrease	decrease	VERB
ajfa-1690	20	17	the	the	DET
ajfa-1690	20	18	information	information	NOUN
ajfa-1690	20	19	asymmetry	asymmetry	NOUN
ajfa-1690	20	20	among	among	ADP
ajfa-1690	20	21	the	the	DET
ajfa-1690	20	22	market	market	NOUN
ajfa-1690	20	23	's	's	PART
ajfa-1690	20	24	participants	participant	NOUN
ajfa-1690	20	25	(	(	PUNCT
ajfa-1690	20	26	bleck	bleck	NOUN
ajfa-1690	20	27	and	and	CCONJ
ajfa-1690	20	28	liu	liu	PROPN
ajfa-1690	20	29	2007	2007	NUM
ajfa-1690	20	30	)	)	PUNCT
ajfa-1690	20	31	.	.	PUNCT
ajfa-1690	21	1	disclosure	disclosure	NOUN
ajfa-1690	21	2	helps	help	VERB
ajfa-1690	21	3	the	the	DET
ajfa-1690	21	4	stockholders	stockholder	NOUN
ajfa-1690	21	5	and	and	CCONJ
ajfa-1690	21	6	other	other	ADJ
ajfa-1690	21	7	participants	participant	NOUN
ajfa-1690	21	8	in	in	ADP
ajfa-1690	21	9	market	market	NOUN
ajfa-1690	21	10	to	to	PART
ajfa-1690	21	11	organize	organize	VERB
ajfa-1690	21	12	their	their	PRON
ajfa-1690	21	13	operations	operation	NOUN
ajfa-1690	21	14	favorably	favorably	ADV
ajfa-1690	21	15	.	.	PUNCT
ajfa-1690	22	1	the	the	DET
ajfa-1690	22	2	investors	investor	NOUN
ajfa-1690	22	3	can	can	AUX
ajfa-1690	22	4	buy	buy	VERB
ajfa-1690	22	5	and	and	CCONJ
ajfa-1690	22	6	sell	sell	VERB
ajfa-1690	22	7	stocks	stock	NOUN
ajfa-1690	22	8	accurately	accurately	ADV
ajfa-1690	22	9	and	and	CCONJ
ajfa-1690	22	10	have	have	VERB
ajfa-1690	22	11	control	control	NOUN
ajfa-1690	22	12	over	over	ADP
ajfa-1690	22	13	the	the	DET
ajfa-1690	22	14	company	company	NOUN
ajfa-1690	22	15	with	with	ADP
ajfa-1690	22	16	the	the	DET
ajfa-1690	22	17	help	help	NOUN
ajfa-1690	22	18	of	of	ADP
ajfa-1690	22	19	proper	proper	ADJ
ajfa-1690	22	20	disclosure	disclosure	NOUN
ajfa-1690	22	21	of	of	ADP
ajfa-1690	22	22	information	information	NOUN
ajfa-1690	22	23	(	(	PUNCT
ajfa-1690	22	24	kanda	kanda	PROPN
ajfa-1690	22	25	2001	2001	NUM
ajfa-1690	22	26	)	)	PUNCT
ajfa-1690	22	27	.	.	PUNCT
ajfa-1690	23	1	increasing	increase	VERB
ajfa-1690	23	2	the	the	DET
ajfa-1690	23	3	information	information	NOUN
ajfa-1690	23	4	disclosure	disclosure	NOUN
ajfa-1690	23	5	is	be	AUX
ajfa-1690	23	6	useful	useful	ADJ
ajfa-1690	23	7	for	for	ADP
ajfa-1690	23	8	the	the	DET
ajfa-1690	23	9	users	user	NOUN
ajfa-1690	23	10	who	who	PRON
ajfa-1690	23	11	are	be	AUX
ajfa-1690	23	12	not	not	PART
ajfa-1690	23	13	able	able	ADJ
ajfa-1690	23	14	to	to	PART
ajfa-1690	23	15	determine	determine	VERB
ajfa-1690	23	16	future	future	ADJ
ajfa-1690	23	17	viewpoint	viewpoint	NOUN
ajfa-1690	23	18	of	of	ADP
ajfa-1690	23	19	the	the	DET
ajfa-1690	23	20	company	company	NOUN
ajfa-1690	23	21	(	(	PUNCT
ajfa-1690	23	22	dastgir	dastgir	NOUN
ajfa-1690	23	23	and	and	CCONJ
ajfa-1690	23	24	bazazzadeh	bazazzadeh	NOUN
ajfa-1690	23	25	2003	2003	NUM
ajfa-1690	23	26	)	)	PUNCT
ajfa-1690	23	27	.	.	PUNCT
ajfa-1690	24	1	the	the	DET
ajfa-1690	24	2	high	high	ADJ
ajfa-1690	24	3	level	level	NOUN
ajfa-1690	24	4	of	of	ADP
ajfa-1690	24	5	disclosure	disclosure	NOUN
ajfa-1690	24	6	will	will	AUX
ajfa-1690	24	7	make	make	VERB
ajfa-1690	24	8	reliability	reliability	NOUN
ajfa-1690	24	9	of	of	ADP
ajfa-1690	24	10	investors	investor	NOUN
ajfa-1690	24	11	in	in	ADP
ajfa-1690	24	12	companies	company	NOUN
ajfa-1690	24	13	increase	increase	VERB
ajfa-1690	24	14	and	and	CCONJ
ajfa-1690	24	15	hence	hence	ADV
ajfa-1690	24	16	efficiency	efficiency	NOUN
ajfa-1690	24	17	in	in	ADP
ajfa-1690	24	18	capital	capital	NOUN
ajfa-1690	24	19	market	market	NOUN
ajfa-1690	24	20	.	.	PUNCT
ajfa-1690	25	1	asian	asian	ADJ
ajfa-1690	25	2	journal	journal	PROPN
ajfa-1690	25	3	of	of	ADP
ajfa-1690	25	4	finance	finance	PROPN
ajfa-1690	25	5	&	&	CCONJ
ajfa-1690	25	6	accounting	accounting	PROPN
ajfa-1690	25	7	issn	issn	PROPN
ajfa-1690	25	8	1946	1946	NUM
ajfa-1690	25	9	-	-	PUNCT
ajfa-1690	25	10	052x	052x	NOUN
ajfa-1690	25	11	2012	2012	NUM
ajfa-1690	25	12	,	,	PUNCT
ajfa-1690	25	13	vol	vol	NOUN
ajfa-1690	25	14	.	.	PROPN
ajfa-1690	25	15	4	4	NUM
ajfa-1690	25	16	,	,	PUNCT
ajfa-1690	25	17	no	no	INTJ
ajfa-1690	25	18	.	.	NOUN
ajfa-1690	25	19	2	2	NUM
ajfa-1690	25	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	25	21	292	292	NUM
ajfa-1690	25	22	prior	prior	ADJ
ajfa-1690	25	23	research	research	NOUN
ajfa-1690	25	24	indicates	indicate	VERB
ajfa-1690	25	25	that	that	SCONJ
ajfa-1690	25	26	it	it	PRON
ajfa-1690	25	27	can	can	AUX
ajfa-1690	25	28	be	be	AUX
ajfa-1690	25	29	a	a	DET
ajfa-1690	25	30	significant	significant	ADJ
ajfa-1690	25	31	relationship	relationship	NOUN
ajfa-1690	25	32	between	between	ADP
ajfa-1690	25	33	some	some	PRON
ajfa-1690	25	34	of	of	ADP
ajfa-1690	25	35	the	the	DET
ajfa-1690	25	36	financial	financial	ADJ
ajfa-1690	25	37	characteristics	characteristic	NOUN
ajfa-1690	25	38	and	and	CCONJ
ajfa-1690	25	39	firms	firm	NOUN
ajfa-1690	25	40	'	'	PART
ajfa-1690	25	41	disclosure	disclosure	NOUN
ajfa-1690	25	42	quality	quality	NOUN
ajfa-1690	25	43	.	.	PUNCT
ajfa-1690	26	1	(	(	PUNCT
ajfa-1690	26	2	naser	naser	PROPN
ajfa-1690	26	3	and	and	CCONJ
ajfa-1690	26	4	al	al	PROPN
ajfa-1690	26	5	-	-	PUNCT
ajfa-1690	26	6	khatib	khatib	PROPN
ajfa-1690	26	7	2000	2000	NUM
ajfa-1690	26	8	;	;	PUNCT
ajfa-1690	26	9	naser	naser	PROPN
ajfa-1690	26	10	,	,	PUNCT
ajfa-1690	26	11	al	al	PROPN
ajfa-1690	26	12	-	-	PUNCT
ajfa-1690	26	13	khatib	khatib	PROPN
ajfa-1690	26	14	et	et	PROPN
ajfa-1690	26	15	al	al	PROPN
ajfa-1690	26	16	.	.	PROPN
ajfa-1690	26	17	2002	2002	NUM
ajfa-1690	26	18	;	;	PUNCT
ajfa-1690	26	19	abd	abd	PROPN
ajfa-1690	26	20	-	-	PUNCT
ajfa-1690	26	21	elsalam	elsalam	PROPN
ajfa-1690	26	22	and	and	CCONJ
ajfa-1690	26	23	weetman	weetman	NOUN
ajfa-1690	26	24	2003	2003	NUM
ajfa-1690	26	25	;	;	PUNCT
ajfa-1690	26	26	hassan	hassan	PROPN
ajfa-1690	26	27	,	,	PUNCT
ajfa-1690	26	28	giorgioni	giorgioni	VERB
ajfa-1690	26	29	et	et	PROPN
ajfa-1690	26	30	al	al	PROPN
ajfa-1690	26	31	.	.	PROPN
ajfa-1690	26	32	2006	2006	NUM
ajfa-1690	26	33	;	;	PUNCT
ajfa-1690	26	34	dahawy	dahawy	NOUN
ajfa-1690	26	35	2009	2009	NUM
ajfa-1690	26	36	;	;	PUNCT
ajfa-1690	26	37	hussainey	hussainey	NOUN
ajfa-1690	26	38	and	and	CCONJ
ajfa-1690	26	39	mouselli	mouselli	NOUN
ajfa-1690	26	40	2010	2010	NUM
ajfa-1690	26	41	)	)	PUNCT
ajfa-1690	26	42	.	.	PUNCT
ajfa-1690	27	1	using	use	VERB
ajfa-1690	27	2	a	a	DET
ajfa-1690	27	3	sample	sample	NOUN
ajfa-1690	27	4	of	of	ADP
ajfa-1690	27	5	80	80	NUM
ajfa-1690	27	6	iranian	iranian	ADJ
ajfa-1690	27	7	firms	firm	NOUN
ajfa-1690	27	8	on	on	ADP
ajfa-1690	27	9	the	the	DET
ajfa-1690	27	10	period	period	NOUN
ajfa-1690	27	11	of	of	ADP
ajfa-1690	27	12	2005	2005	NUM
ajfa-1690	27	13	-	-	SYM
ajfa-1690	27	14	2009	2009	NUM
ajfa-1690	27	15	,	,	PUNCT
ajfa-1690	27	16	we	we	PRON
ajfa-1690	27	17	first	first	ADV
ajfa-1690	27	18	examine	examine	VERB
ajfa-1690	27	19	the	the	DET
ajfa-1690	27	20	relationship	relationship	NOUN
ajfa-1690	27	21	between	between	ADP
ajfa-1690	27	22	disclosure	disclosure	NOUN
ajfa-1690	27	23	quality	quality	NOUN
ajfa-1690	27	24	and	and	CCONJ
ajfa-1690	27	25	firm	firm	NOUN
ajfa-1690	27	26	's	's	PART
ajfa-1690	27	27	characteristics	characteristic	NOUN
ajfa-1690	27	28	.	.	PUNCT
ajfa-1690	28	1	we	we	PRON
ajfa-1690	28	2	use	use	VERB
ajfa-1690	28	3	current	current	ADJ
ajfa-1690	28	4	ratio	ratio	NOUN
ajfa-1690	28	5	,	,	PUNCT
ajfa-1690	28	6	acid	acid	NOUN
ajfa-1690	28	7	ratio	ratio	NOUN
ajfa-1690	28	8	,	,	PUNCT
ajfa-1690	28	9	price	price	NOUN
ajfa-1690	28	10	–	–	PUNCT
ajfa-1690	28	11	to	to	ADP
ajfa-1690	28	12	–	–	PUNCT
ajfa-1690	28	13	book	book	NOUN
ajfa-1690	28	14	ratio	ratio	NOUN
ajfa-1690	28	15	and	and	CCONJ
ajfa-1690	28	16	firm	firm	ADJ
ajfa-1690	28	17	size	size	NOUN
ajfa-1690	28	18	for	for	ADP
ajfa-1690	28	19	the	the	DET
ajfa-1690	28	20	firm	firm	ADJ
ajfa-1690	28	21	characteristics	characteristic	NOUN
ajfa-1690	28	22	.	.	PUNCT
ajfa-1690	29	1	the	the	DET
ajfa-1690	29	2	results	result	NOUN
ajfa-1690	29	3	of	of	ADP
ajfa-1690	29	4	our	our	PRON
ajfa-1690	29	5	study	study	NOUN
ajfa-1690	29	6	show	show	VERB
ajfa-1690	29	7	that	that	SCONJ
ajfa-1690	29	8	there	there	PRON
ajfa-1690	29	9	is	be	VERB
ajfa-1690	29	10	a	a	DET
ajfa-1690	29	11	positive	positive	ADJ
ajfa-1690	29	12	and	and	CCONJ
ajfa-1690	29	13	significant	significant	ADJ
ajfa-1690	29	14	relationship	relationship	NOUN
ajfa-1690	29	15	between	between	ADP
ajfa-1690	29	16	disclosure	disclosure	NOUN
ajfa-1690	29	17	quality	quality	NOUN
ajfa-1690	29	18	and	and	CCONJ
ajfa-1690	29	19	current	current	ADJ
ajfa-1690	29	20	ratio	ratio	NOUN
ajfa-1690	29	21	,	,	PUNCT
ajfa-1690	29	22	acid	acid	NOUN
ajfa-1690	29	23	ratio	ratio	NOUN
ajfa-1690	29	24	,	,	PUNCT
ajfa-1690	29	25	price	price	NOUN
ajfa-1690	29	26	–	–	PUNCT
ajfa-1690	29	27	to	to	ADP
ajfa-1690	29	28	–	–	PUNCT
ajfa-1690	29	29	book	book	NOUN
ajfa-1690	29	30	ratio	ratio	NOUN
ajfa-1690	29	31	,	,	PUNCT
ajfa-1690	29	32	while	while	SCONJ
ajfa-1690	29	33	there	there	PRON
ajfa-1690	29	34	is	be	VERB
ajfa-1690	29	35	a	a	DET
ajfa-1690	29	36	negative	negative	ADJ
ajfa-1690	29	37	and	and	CCONJ
ajfa-1690	29	38	significant	significant	ADJ
ajfa-1690	29	39	relationship	relationship	NOUN
ajfa-1690	29	40	between	between	ADP
ajfa-1690	29	41	disclosure	disclosure	NOUN
ajfa-1690	29	42	quality	quality	NOUN
ajfa-1690	29	43	and	and	CCONJ
ajfa-1690	29	44	firm	firm	ADJ
ajfa-1690	29	45	size	size	NOUN
ajfa-1690	29	46	.	.	PUNCT
ajfa-1690	30	1	the	the	DET
ajfa-1690	30	2	reminder	reminder	NOUN
ajfa-1690	30	3	of	of	ADP
ajfa-1690	30	4	the	the	DET
ajfa-1690	30	5	paper	paper	NOUN
ajfa-1690	30	6	is	be	AUX
ajfa-1690	30	7	structured	structure	VERB
ajfa-1690	30	8	as	as	SCONJ
ajfa-1690	30	9	follows	follow	VERB
ajfa-1690	30	10	:	:	PUNCT
ajfa-1690	30	11	section	section	NOUN
ajfa-1690	30	12	2	2	NUM
ajfa-1690	30	13	reviews	review	NOUN
ajfa-1690	30	14	previous	previous	ADJ
ajfa-1690	30	15	literature	literature	NOUN
ajfa-1690	30	16	relevant	relevant	ADJ
ajfa-1690	30	17	to	to	ADP
ajfa-1690	30	18	this	this	DET
ajfa-1690	30	19	paper	paper	NOUN
ajfa-1690	30	20	.	.	PUNCT
ajfa-1690	31	1	section	section	NOUN
ajfa-1690	31	2	3	3	NUM
ajfa-1690	31	3	establishes	establish	VERB
ajfa-1690	31	4	the	the	DET
ajfa-1690	31	5	hypotheses	hypothesis	NOUN
ajfa-1690	31	6	.	.	PUNCT
ajfa-1690	32	1	section	section	NOUN
ajfa-1690	32	2	4	4	NUM
ajfa-1690	32	3	details	detail	NOUN
ajfa-1690	32	4	research	research	NOUN
ajfa-1690	32	5	method	method	NOUN
ajfa-1690	32	6	and	and	CCONJ
ajfa-1690	32	7	sample	sample	NOUN
ajfa-1690	32	8	selection	selection	NOUN
ajfa-1690	32	9	.	.	PUNCT
ajfa-1690	33	1	section	section	NOUN
ajfa-1690	33	2	5	5	NUM
ajfa-1690	33	3	presents	present	VERB
ajfa-1690	33	4	the	the	DET
ajfa-1690	33	5	results	result	NOUN
ajfa-1690	33	6	of	of	ADP
ajfa-1690	33	7	the	the	DET
ajfa-1690	33	8	findings	finding	NOUN
ajfa-1690	33	9	and	and	CCONJ
ajfa-1690	33	10	analysis	analysis	NOUN
ajfa-1690	33	11	.	.	PUNCT
ajfa-1690	34	1	finally	finally	ADV
ajfa-1690	34	2	,	,	PUNCT
ajfa-1690	34	3	section	section	NOUN
ajfa-1690	34	4	6	6	NUM
ajfa-1690	34	5	provides	provide	VERB
ajfa-1690	34	6	the	the	DET
ajfa-1690	34	7	conclusion	conclusion	NOUN
ajfa-1690	34	8	of	of	ADP
ajfa-1690	34	9	the	the	DET
ajfa-1690	34	10	study	study	NOUN
ajfa-1690	34	11	.	.	PUNCT
ajfa-1690	35	1	2	2	X
ajfa-1690	35	2	.	.	X
ajfa-1690	35	3	literature	literature	NOUN
ajfa-1690	35	4	review	review	PROPN
ajfa-1690	35	5	dohawy(2009	dohawy(2009	PROPN
ajfa-1690	35	6	)	)	PUNCT
ajfa-1690	35	7	investigated	investigate	VERB
ajfa-1690	35	8	the	the	DET
ajfa-1690	35	9	relationship	relationship	NOUN
ajfa-1690	35	10	between	between	ADP
ajfa-1690	35	11	company	company	NOUN
ajfa-1690	35	12	characteristics	characteristic	NOUN
ajfa-1690	35	13	and	and	CCONJ
ajfa-1690	35	14	disclosure	disclosure	NOUN
ajfa-1690	35	15	level	level	NOUN
ajfa-1690	35	16	.	.	PUNCT
ajfa-1690	36	1	the	the	DET
ajfa-1690	36	2	study	study	NOUN
ajfa-1690	36	3	is	be	AUX
ajfa-1690	36	4	based	base	VERB
ajfa-1690	36	5	on	on	ADP
ajfa-1690	36	6	the	the	DET
ajfa-1690	36	7	manual	manual	ADJ
ajfa-1690	36	8	examination	examination	NOUN
ajfa-1690	36	9	of	of	ADP
ajfa-1690	36	10	the	the	DET
ajfa-1690	36	11	disclosure	disclosure	NOUN
ajfa-1690	36	12	of	of	ADP
ajfa-1690	36	13	the	the	DET
ajfa-1690	36	14	most	most	ADJ
ajfa-1690	36	15	activity	activity	NOUN
ajfa-1690	36	16	traded	trade	VERB
ajfa-1690	36	17	41	41	NUM
ajfa-1690	36	18	companies	company	NOUN
ajfa-1690	36	19	listed	list	VERB
ajfa-1690	36	20	on	on	ADP
ajfa-1690	36	21	the	the	DET
ajfa-1690	36	22	cairo	cairo	PROPN
ajfa-1690	36	23	and	and	CCONJ
ajfa-1690	36	24	alexandria	alexandria	PROPN
ajfa-1690	36	25	stock	stock	PROPN
ajfa-1690	36	26	exchange	exchange	PROPN
ajfa-1690	36	27	(	(	PUNCT
ajfa-1690	36	28	case	case	NOUN
ajfa-1690	36	29	)	)	PUNCT
ajfa-1690	36	30	,	,	PUNCT
ajfa-1690	36	31	using	use	VERB
ajfa-1690	36	32	a	a	DET
ajfa-1690	36	33	disclosure	disclosure	NOUN
ajfa-1690	36	34	checklist	checklist	NOUN
ajfa-1690	36	35	issued	issue	VERB
ajfa-1690	36	36	by	by	ADP
ajfa-1690	36	37	the	the	DET
ajfa-1690	36	38	egyptian	egyptian	ADJ
ajfa-1690	36	39	capital	capital	NOUN
ajfa-1690	36	40	market	market	NOUN
ajfa-1690	36	41	authority	authority	NOUN
ajfa-1690	36	42	(	(	PUNCT
ajfa-1690	36	43	cma	cma	NOUN
ajfa-1690	36	44	)	)	PUNCT
ajfa-1690	36	45	.	.	PUNCT
ajfa-1690	37	1	a	a	DET
ajfa-1690	37	2	quantitative	quantitative	ADJ
ajfa-1690	37	3	analysis	analysis	NOUN
ajfa-1690	37	4	is	be	AUX
ajfa-1690	37	5	then	then	ADV
ajfa-1690	37	6	used	use	VERB
ajfa-1690	37	7	to	to	PART
ajfa-1690	37	8	test	test	VERB
ajfa-1690	37	9	the	the	DET
ajfa-1690	37	10	relationship	relationship	NOUN
ajfa-1690	37	11	between	between	ADP
ajfa-1690	37	12	corporate	corporate	ADJ
ajfa-1690	37	13	characteristics	characteristic	NOUN
ajfa-1690	37	14	and	and	CCONJ
ajfa-1690	37	15	disclosure	disclosure	NOUN
ajfa-1690	37	16	level	level	NOUN
ajfa-1690	37	17	.	.	PUNCT
ajfa-1690	38	1	the	the	DET
ajfa-1690	38	2	findings	finding	NOUN
ajfa-1690	38	3	of	of	ADP
ajfa-1690	38	4	research	research	NOUN
ajfa-1690	38	5	indicate	indicate	VERB
ajfa-1690	38	6	that	that	SCONJ
ajfa-1690	38	7	the	the	DET
ajfa-1690	38	8	degree	degree	NOUN
ajfa-1690	38	9	of	of	ADP
ajfa-1690	38	10	disclosure	disclosure	NOUN
ajfa-1690	38	11	by	by	ADP
ajfa-1690	38	12	egyptian	egyptian	ADJ
ajfa-1690	38	13	companies	company	NOUN
ajfa-1690	38	14	is	be	AUX
ajfa-1690	38	15	affected	affect	VERB
ajfa-1690	38	16	by	by	ADP
ajfa-1690	38	17	the	the	DET
ajfa-1690	38	18	highly	highly	ADV
ajfa-1690	38	19	secretive	secretive	ADJ
ajfa-1690	38	20	egyptian	egyptian	ADJ
ajfa-1690	38	21	culture	culture	NOUN
ajfa-1690	38	22	.	.	PUNCT
ajfa-1690	39	1	the	the	DET
ajfa-1690	39	2	results	result	NOUN
ajfa-1690	39	3	further	far	ADV
ajfa-1690	39	4	indicate	indicate	VERB
ajfa-1690	39	5	that	that	SCONJ
ajfa-1690	39	6	the	the	DET
ajfa-1690	39	7	degree	degree	NOUN
ajfa-1690	39	8	of	of	ADP
ajfa-1690	39	9	affiliation	affiliation	NOUN
ajfa-1690	39	10	of	of	ADP
ajfa-1690	39	11	the	the	DET
ajfa-1690	39	12	auditor	auditor	NOUN
ajfa-1690	39	13	with	with	ADP
ajfa-1690	39	14	an	an	DET
ajfa-1690	39	15	international	international	ADJ
ajfa-1690	39	16	firm	firm	NOUN
ajfa-1690	39	17	is	be	AUX
ajfa-1690	39	18	the	the	DET
ajfa-1690	39	19	most	most	ADV
ajfa-1690	39	20	significant	significant	ADJ
ajfa-1690	39	21	variable	variable	NOUN
ajfa-1690	39	22	affecting	affect	VERB
ajfa-1690	39	23	the	the	DET
ajfa-1690	39	24	level	level	NOUN
ajfa-1690	39	25	of	of	ADP
ajfa-1690	39	26	disclosure	disclosure	NOUN
ajfa-1690	39	27	by	by	ADP
ajfa-1690	39	28	egyptian	egyptian	ADJ
ajfa-1690	39	29	companies	company	NOUN
ajfa-1690	39	30	and	and	CCONJ
ajfa-1690	39	31	are	be	AUX
ajfa-1690	39	32	then	then	ADV
ajfa-1690	39	33	compared	compare	VERB
ajfa-1690	39	34	to	to	ADP
ajfa-1690	39	35	their	their	PRON
ajfa-1690	39	36	counterparts	counterpart	NOUN
ajfa-1690	39	37	in	in	ADP
ajfa-1690	39	38	previous	previous	ADJ
ajfa-1690	39	39	studies	study	NOUN
ajfa-1690	39	40	.	.	PUNCT
ajfa-1690	40	1	hussainey	hussainey	PROPN
ajfa-1690	40	2	and	and	CCONJ
ajfa-1690	40	3	mouselli(2010	mouselli(2010	NOUN
ajfa-1690	40	4	)	)	PUNCT
ajfa-1690	40	5	studied	study	VERB
ajfa-1690	40	6	the	the	DET
ajfa-1690	40	7	relationship	relationship	NOUN
ajfa-1690	40	8	between	between	ADP
ajfa-1690	40	9	disclosure	disclosure	NOUN
ajfa-1690	40	10	quality	quality	NOUN
ajfa-1690	40	11	and	and	CCONJ
ajfa-1690	40	12	stock	stock	NOUN
ajfa-1690	40	13	returns	return	NOUN
ajfa-1690	40	14	in	in	ADP
ajfa-1690	40	15	the	the	DET
ajfa-1690	40	16	uk	uk	PROPN
ajfa-1690	40	17	.	.	PUNCT
ajfa-1690	41	1	the	the	DET
ajfa-1690	41	2	purpose	purpose	NOUN
ajfa-1690	41	3	of	of	ADP
ajfa-1690	41	4	the	the	DET
ajfa-1690	41	5	their	their	PRON
ajfa-1690	41	6	study	study	NOUN
ajfa-1690	41	7	was	be	AUX
ajfa-1690	41	8	to	to	PART
ajfa-1690	41	9	update	update	VERB
ajfa-1690	41	10	and	and	CCONJ
ajfa-1690	41	11	re	re	VERB
ajfa-1690	41	12	-	-	VERB
ajfa-1690	41	13	examine	examine	VERB
ajfa-1690	41	14	the	the	DET
ajfa-1690	41	15	role	role	NOUN
ajfa-1690	41	16	of	of	ADP
ajfa-1690	41	17	corporate	corporate	ADJ
ajfa-1690	41	18	narrative	narrative	NOUN
ajfa-1690	41	19	reporting	reporting	NOUN
ajfa-1690	41	20	in	in	ADP
ajfa-1690	41	21	improving	improve	VERB
ajfa-1690	41	22	investors	investor	NOUN
ajfa-1690	41	23	'	'	PART
ajfa-1690	41	24	ability	ability	NOUN
ajfa-1690	41	25	to	to	PART
ajfa-1690	41	26	better	well	ADV
ajfa-1690	41	27	forecast	forecast	VERB
ajfa-1690	41	28	future	future	ADJ
ajfa-1690	41	29	earnings	earning	NOUN
ajfa-1690	41	30	change	change	NOUN
ajfa-1690	41	31	.	.	PUNCT
ajfa-1690	42	1	they	they	PRON
ajfa-1690	42	2	also	also	ADV
ajfa-1690	42	3	construct	construct	VERB
ajfa-1690	42	4	a	a	DET
ajfa-1690	42	5	risk	risk	NOUN
ajfa-1690	42	6	factor	factor	NOUN
ajfa-1690	42	7	for	for	ADP
ajfa-1690	42	8	disclosure	disclosure	NOUN
ajfa-1690	42	9	quality	quality	NOUN
ajfa-1690	42	10	and	and	CCONJ
ajfa-1690	42	11	test	test	VERB
ajfa-1690	42	12	whether	whether	SCONJ
ajfa-1690	42	13	such	such	DET
ajfa-1690	42	14	a	a	DET
ajfa-1690	42	15	factor	factor	NOUN
ajfa-1690	42	16	is	be	AUX
ajfa-1690	42	17	useful	useful	ADJ
ajfa-1690	42	18	in	in	ADP
ajfa-1690	42	19	explaining	explain	VERB
ajfa-1690	42	20	the	the	DET
ajfa-1690	42	21	time	time	NOUN
ajfa-1690	42	22	-	-	PUNCT
ajfa-1690	42	23	series	series	NOUN
ajfa-1690	42	24	variation	variation	NOUN
ajfa-1690	42	25	of	of	ADP
ajfa-1690	42	26	uk	uk	PROPN
ajfa-1690	42	27	stock	stock	NOUN
ajfa-1690	42	28	returns	return	NOUN
ajfa-1690	42	29	.	.	PUNCT
ajfa-1690	43	1	their	their	PRON
ajfa-1690	43	2	paper	paper	NOUN
ajfa-1690	43	3	contributes	contribute	VERB
ajfa-1690	43	4	to	to	ADP
ajfa-1690	43	5	the	the	DET
ajfa-1690	43	6	market	market	NOUN
ajfa-1690	43	7	based	base	VERB
ajfa-1690	43	8	accounting	accounting	NOUN
ajfa-1690	43	9	research	research	NOUN
ajfa-1690	43	10	in	in	ADP
ajfa-1690	43	11	three	three	NUM
ajfa-1690	43	12	crucial	crucial	ADJ
ajfa-1690	43	13	ways	way	NOUN
ajfa-1690	43	14	.	.	PUNCT
ajfa-1690	44	1	firstly	firstly	ADV
ajfa-1690	44	2	,	,	PUNCT
ajfa-1690	44	3	it	it	PRON
ajfa-1690	44	4	offers	offer	VERB
ajfa-1690	44	5	updated	update	VERB
ajfa-1690	44	6	evidence	evidence	NOUN
ajfa-1690	44	7	on	on	ADP
ajfa-1690	44	8	the	the	DET
ajfa-1690	44	9	usefulness	usefulness	NOUN
ajfa-1690	44	10	of	of	ADP
ajfa-1690	44	11	corporate	corporate	ADJ
ajfa-1690	44	12	narrative	narrative	NOUN
ajfa-1690	44	13	reporting	reporting	NOUN
ajfa-1690	44	14	to	to	ADP
ajfa-1690	44	15	investors	investor	NOUN
ajfa-1690	44	16	.	.	PUNCT
ajfa-1690	45	1	secondly	secondly	ADV
ajfa-1690	45	2	,	,	PUNCT
ajfa-1690	45	3	in	in	ADP
ajfa-1690	45	4	offers	offer	VERB
ajfa-1690	45	5	evidence	evidence	NOUN
ajfa-1690	45	6	that	that	SCONJ
ajfa-1690	45	7	the	the	DET
ajfa-1690	45	8	disclosure	disclosure	NOUN
ajfa-1690	45	9	quality	quality	NOUN
ajfa-1690	45	10	factor	factor	NOUN
ajfa-1690	45	11	is	be	AUX
ajfa-1690	45	12	a	a	DET
ajfa-1690	45	13	significant	significant	ADJ
ajfa-1690	45	14	risk	risk	NOUN
ajfa-1690	45	15	factor	factor	NOUN
ajfa-1690	45	16	in	in	ADP
ajfa-1690	45	17	the	the	DET
ajfa-1690	45	18	uk	uk	PROPN
ajfa-1690	45	19	and	and	CCONJ
ajfa-1690	45	20	finally	finally	ADV
ajfa-1690	45	21	,	,	PUNCT
ajfa-1690	45	22	it	it	PRON
ajfa-1690	45	23	finds	find	VERB
ajfa-1690	45	24	that	that	SCONJ
ajfa-1690	45	25	fama	fama	NOUN
ajfa-1690	45	26	-	-	PUNCT
ajfa-1690	45	27	french	french	NOUN
ajfa-1690	45	28	might	might	AUX
ajfa-1690	45	29	contain	contain	VERB
ajfa-1690	45	30	disclosure	disclosure	NOUN
ajfa-1690	45	31	quality	quality	NOUN
ajfa-1690	45	32	related	relate	VERB
ajfa-1690	45	33	information	information	NOUN
ajfa-1690	45	34	.	.	PUNCT
ajfa-1690	46	1	abd	abd	PROPN
ajfa-1690	46	2	-	-	PUNCT
ajfa-1690	46	3	elsalam	elsalam	PROPN
ajfa-1690	46	4	and	and	CCONJ
ajfa-1690	46	5	weetman(2003	weetman(2003	ADJ
ajfa-1690	46	6	)	)	PUNCT
ajfa-1690	46	7	measure	measure	VERB
ajfa-1690	46	8	the	the	DET
ajfa-1690	46	9	accounting	accounting	NOUN
ajfa-1690	46	10	disclosure	disclosure	NOUN
ajfa-1690	46	11	in	in	ADP
ajfa-1690	46	12	egypt	egypt	PROPN
ajfa-1690	46	13	linking	link	VERB
ajfa-1690	46	14	it	it	PRON
ajfa-1690	46	15	with	with	ADP
ajfa-1690	46	16	the	the	DET
ajfa-1690	46	17	inception	inception	NOUN
ajfa-1690	46	18	of	of	ADP
ajfa-1690	46	19	the	the	DET
ajfa-1690	46	20	required	require	VERB
ajfa-1690	46	21	implementation	implementation	NOUN
ajfa-1690	46	22	of	of	ADP
ajfa-1690	46	23	ias	ias	PROPN
ajfa-1690	46	24	in	in	ADP
ajfa-1690	46	25	egypt	egypt	PROPN
ajfa-1690	46	26	.	.	PUNCT
ajfa-1690	47	1	moreover	moreover	ADV
ajfa-1690	47	2	,	,	PUNCT
ajfa-1690	47	3	they	they	PRON
ajfa-1690	47	4	investigated	investigate	VERB
ajfa-1690	47	5	the	the	DET
ajfa-1690	47	6	correlation	correlation	NOUN
ajfa-1690	47	7	between	between	ADP
ajfa-1690	47	8	some	some	DET
ajfa-1690	47	9	variables	variable	NOUN
ajfa-1690	47	10	and	and	CCONJ
ajfa-1690	47	11	level	level	NOUN
ajfa-1690	47	12	of	of	ADP
ajfa-1690	47	13	disclosure	disclosure	NOUN
ajfa-1690	47	14	.	.	PUNCT
ajfa-1690	48	1	their	their	PRON
ajfa-1690	48	2	results	result	NOUN
ajfa-1690	48	3	show	show	VERB
ajfa-1690	48	4	that	that	SCONJ
ajfa-1690	48	5	ias	ias	PROPN
ajfa-1690	48	6	disclosure	disclosure	NOUN
ajfa-1690	48	7	level	level	NOUN
ajfa-1690	48	8	was	be	AUX
ajfa-1690	48	9	associated	associate	VERB
ajfa-1690	48	10	with	with	ADP
ajfa-1690	48	11	audit	audit	NOUN
ajfa-1690	48	12	firm	firm	ADJ
ajfa-1690	48	13	type	type	NOUN
ajfa-1690	48	14	,	,	PUNCT
ajfa-1690	48	15	business	business	NOUN
ajfa-1690	48	16	type	type	NOUN
ajfa-1690	48	17	,	,	PUNCT
ajfa-1690	48	18	leverage	leverage	NOUN
ajfa-1690	48	19	,	,	PUNCT
ajfa-1690	48	20	liquidity	liquidity	NOUN
ajfa-1690	48	21	and	and	CCONJ
ajfa-1690	48	22	legal	legal	ADJ
ajfa-1690	48	23	form	form	NOUN
ajfa-1690	48	24	.	.	PUNCT
ajfa-1690	49	1	asian	asian	ADJ
ajfa-1690	49	2	journal	journal	PROPN
ajfa-1690	49	3	of	of	ADP
ajfa-1690	49	4	finance	finance	PROPN
ajfa-1690	49	5	&	&	CCONJ
ajfa-1690	49	6	accounting	accounting	PROPN
ajfa-1690	49	7	issn	issn	PROPN
ajfa-1690	49	8	1946	1946	NUM
ajfa-1690	49	9	-	-	PUNCT
ajfa-1690	49	10	052x	052x	NOUN
ajfa-1690	49	11	2012	2012	NUM
ajfa-1690	49	12	,	,	PUNCT
ajfa-1690	49	13	vol	vol	NOUN
ajfa-1690	49	14	.	.	PROPN
ajfa-1690	49	15	4	4	NUM
ajfa-1690	49	16	,	,	PUNCT
ajfa-1690	49	17	no	no	INTJ
ajfa-1690	49	18	.	.	NOUN
ajfa-1690	49	19	2	2	NUM
ajfa-1690	49	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	49	21	293	293	NUM
ajfa-1690	49	22	previous	previous	ADJ
ajfa-1690	49	23	research	research	NOUN
ajfa-1690	49	24	provide	provide	VERB
ajfa-1690	49	25	evidence	evidence	NOUN
ajfa-1690	49	26	that	that	SCONJ
ajfa-1690	49	27	there	there	PRON
ajfa-1690	49	28	is	be	VERB
ajfa-1690	49	29	no	no	DET
ajfa-1690	49	30	significant	significant	ADJ
ajfa-1690	49	31	relationship	relationship	NOUN
ajfa-1690	49	32	between	between	ADP
ajfa-1690	49	33	leverage	leverage	NOUN
ajfa-1690	49	34	and	and	CCONJ
ajfa-1690	49	35	level	level	NOUN
ajfa-1690	49	36	of	of	ADP
ajfa-1690	49	37	the	the	DET
ajfa-1690	49	38	disclosure	disclosure	NOUN
ajfa-1690	49	39	(	(	PUNCT
ajfa-1690	49	40	cooke	cooke	PROPN
ajfa-1690	49	41	1989	1989	NUM
ajfa-1690	49	42	;	;	PUNCT
ajfa-1690	49	43	ahmed	ahmed	PROPN
ajfa-1690	49	44	and	and	CCONJ
ajfa-1690	49	45	nicholls	nicholls	PROPN
ajfa-1690	49	46	1994	1994	NUM
ajfa-1690	49	47	;	;	PUNCT
ajfa-1690	49	48	wallace	wallace	NOUN
ajfa-1690	49	49	,	,	PUNCT
ajfa-1690	49	50	naser	naser	PROPN
ajfa-1690	49	51	et	et	PROPN
ajfa-1690	49	52	al	al	PROPN
ajfa-1690	49	53	.	.	PROPN
ajfa-1690	49	54	1994	1994	NUM
ajfa-1690	49	55	;	;	PUNCT
ajfa-1690	49	56	meek	meek	ADJ
ajfa-1690	49	57	,	,	PUNCT
ajfa-1690	49	58	roberts	roberts	PROPN
ajfa-1690	49	59	et	et	PROPN
ajfa-1690	49	60	al	al	PROPN
ajfa-1690	49	61	.	.	PROPN
ajfa-1690	49	62	1995	1995	NUM
ajfa-1690	49	63	;	;	PUNCT
ajfa-1690	49	64	wallace	wallace	NOUN
ajfa-1690	49	65	and	and	CCONJ
ajfa-1690	49	66	naser	naser	PROPN
ajfa-1690	49	67	1996	1996	NUM
ajfa-1690	49	68	;	;	PUNCT
ajfa-1690	49	69	naser	naser	PROPN
ajfa-1690	49	70	1998	1998	NUM
ajfa-1690	49	71	;	;	PUNCT
ajfa-1690	49	72	camfferman	camfferman	NOUN
ajfa-1690	49	73	and	and	CCONJ
ajfa-1690	49	74	cooke	cooke	PROPN
ajfa-1690	49	75	2002	2002	NUM
ajfa-1690	49	76	;	;	PUNCT
ajfa-1690	49	77	archambault	archambault	PROPN
ajfa-1690	49	78	and	and	CCONJ
ajfa-1690	49	79	archambault	archambault	PROPN
ajfa-1690	49	80	2003	2003	NUM
ajfa-1690	49	81	;	;	PUNCT
ajfa-1690	49	82	ali	ali	PROPN
ajfa-1690	49	83	,	,	PUNCT
ajfa-1690	49	84	ahmed	ahmed	PROPN
ajfa-1690	49	85	et	et	PROPN
ajfa-1690	49	86	al	al	PROPN
ajfa-1690	49	87	.	.	PROPN
ajfa-1690	49	88	2004	2004	NUM
ajfa-1690	49	89	;	;	PUNCT
ajfa-1690	49	90	alsaeed	alsaeed	VERB
ajfa-1690	49	91	2006	2006	NUM
ajfa-1690	49	92	;	;	PUNCT
ajfa-1690	49	93	mangena	mangena	NOUN
ajfa-1690	49	94	and	and	CCONJ
ajfa-1690	49	95	tauringana	tauringana	PROPN
ajfa-1690	49	96	2007	2007	NUM
ajfa-1690	49	97	)	)	PUNCT
ajfa-1690	49	98	however	however	ADV
ajfa-1690	49	99	,	,	PUNCT
ajfa-1690	49	100	naser	naser	PROPN
ajfa-1690	49	101	and	and	CCONJ
ajfa-1690	49	102	al	al	PROPN
ajfa-1690	49	103	-	-	PUNCT
ajfa-1690	49	104	khatib(2000)naser	khatib(2000)naser	PROPN
ajfa-1690	49	105	and	and	CCONJ
ajfa-1690	49	106	al	al	PROPN
ajfa-1690	49	107	-	-	PUNCT
ajfa-1690	49	108	khatib	khatib	PROPN
ajfa-1690	49	109	and	and	CCONJ
ajfa-1690	49	110	naser	naser	PROPN
ajfa-1690	49	111	,	,	PUNCT
ajfa-1690	49	112	al	al	PROPN
ajfa-1690	49	113	-	-	PUNCT
ajfa-1690	49	114	khatib	khatib	PROPN
ajfa-1690	49	115	et	et	PROPN
ajfa-1690	49	116	al	al	PROPN
ajfa-1690	49	117	.	.	PROPN
ajfa-1690	50	1	(	(	PUNCT
ajfa-1690	50	2	2002	2002	NUM
ajfa-1690	50	3	)	)	PUNCT
ajfa-1690	50	4	and	and	CCONJ
ajfa-1690	50	5	hassan	hassan	PROPN
ajfa-1690	50	6	,	,	PUNCT
ajfa-1690	50	7	giorgioni	giorgioni	VERB
ajfa-1690	50	8	et	et	PROPN
ajfa-1690	50	9	al	al	PROPN
ajfa-1690	50	10	.	.	PROPN
ajfa-1690	51	1	(	(	PUNCT
ajfa-1690	51	2	2006	2006	NUM
ajfa-1690	51	3	)	)	PUNCT
ajfa-1690	51	4	reports	report	NOUN
ajfa-1690	51	5	findings	finding	VERB
ajfa-1690	51	6	that	that	SCONJ
ajfa-1690	51	7	there	there	PRON
ajfa-1690	51	8	is	be	VERB
ajfa-1690	51	9	a	a	DET
ajfa-1690	51	10	significant	significant	ADJ
ajfa-1690	51	11	relationship	relationship	NOUN
ajfa-1690	51	12	between	between	ADP
ajfa-1690	51	13	leverage	leverage	NOUN
ajfa-1690	51	14	and	and	CCONJ
ajfa-1690	51	15	disclosure	disclosure	NOUN
ajfa-1690	51	16	level	level	NOUN
ajfa-1690	51	17	.	.	PUNCT
ajfa-1690	52	1	arabmazaryazdi	arabmazaryazdi	NOUN
ajfa-1690	52	2	and	and	CCONJ
ajfa-1690	52	3	arzitoun(2005	arzitoun(2005	PROPN
ajfa-1690	52	4	)	)	PUNCT
ajfa-1690	52	5	investigated	investigate	VERB
ajfa-1690	52	6	the	the	DET
ajfa-1690	52	7	financial	financial	ADJ
ajfa-1690	52	8	disclosure	disclosure	NOUN
ajfa-1690	52	9	on	on	ADP
ajfa-1690	52	10	companies	company	NOUN
ajfa-1690	52	11	financial	financial	ADJ
ajfa-1690	52	12	reporting	reporting	NOUN
ajfa-1690	52	13	.	.	PUNCT
ajfa-1690	53	1	the	the	DET
ajfa-1690	53	2	purpose	purpose	NOUN
ajfa-1690	53	3	of	of	ADP
ajfa-1690	53	4	the	the	DET
ajfa-1690	53	5	study	study	NOUN
ajfa-1690	53	6	was	be	AUX
ajfa-1690	53	7	the	the	DET
ajfa-1690	53	8	examination	examination	NOUN
ajfa-1690	53	9	of	of	ADP
ajfa-1690	53	10	the	the	DET
ajfa-1690	53	11	relationship	relationship	NOUN
ajfa-1690	53	12	between	between	ADP
ajfa-1690	53	13	companies	company	NOUN
ajfa-1690	53	14	'	'	PART
ajfa-1690	53	15	characteristics	characteristic	NOUN
ajfa-1690	53	16	and	and	CCONJ
ajfa-1690	53	17	disclosure	disclosure	NOUN
ajfa-1690	53	18	.	.	PUNCT
ajfa-1690	54	1	as	as	ADP
ajfa-1690	54	2	an	an	DET
ajfa-1690	54	3	actual	actual	ADJ
ajfa-1690	54	4	,	,	PUNCT
ajfa-1690	54	5	it	it	PRON
ajfa-1690	54	6	is	be	AUX
ajfa-1690	54	7	attempted	attempt	VERB
ajfa-1690	54	8	to	to	PART
ajfa-1690	54	9	be	be	AUX
ajfa-1690	54	10	assessed	assess	VERB
ajfa-1690	54	11	the	the	DET
ajfa-1690	54	12	aspects	aspect	NOUN
ajfa-1690	54	13	of	of	ADP
ajfa-1690	54	14	information	information	NOUN
ajfa-1690	54	15	disclosure	disclosure	NOUN
ajfa-1690	54	16	's	's	PART
ajfa-1690	54	17	quality	quality	NOUN
ajfa-1690	54	18	and	and	CCONJ
ajfa-1690	54	19	quantity	quantity	NOUN
ajfa-1690	54	20	in	in	ADP
ajfa-1690	54	21	iran	iran	PROPN
ajfa-1690	54	22	meanwhile	meanwhile	ADV
ajfa-1690	54	23	examining	examine	VERB
ajfa-1690	54	24	the	the	DET
ajfa-1690	54	25	annual	annual	ADJ
ajfa-1690	54	26	reports	report	NOUN
ajfa-1690	54	27	.	.	PUNCT
ajfa-1690	55	1	the	the	DET
ajfa-1690	55	2	trend	trend	NOUN
ajfa-1690	55	3	of	of	ADP
ajfa-1690	55	4	information	information	NOUN
ajfa-1690	55	5	disclosure	disclosure	NOUN
ajfa-1690	55	6	was	be	AUX
ajfa-1690	55	7	examined	examine	VERB
ajfa-1690	55	8	in	in	ADP
ajfa-1690	55	9	the	the	DET
ajfa-1690	55	10	formats	format	NOUN
ajfa-1690	55	11	of	of	ADP
ajfa-1690	55	12	three	three	NUM
ajfa-1690	55	13	company	company	NOUN
ajfa-1690	55	14	's	's	PART
ajfa-1690	55	15	characteristics	characteristic	NOUN
ajfa-1690	55	16	such	such	ADJ
ajfa-1690	55	17	as	as	ADP
ajfa-1690	55	18	assets	asset	NOUN
ajfa-1690	55	19	amount	amount	NOUN
ajfa-1690	55	20	,	,	PUNCT
ajfa-1690	55	21	profit	profit	NOUN
ajfa-1690	55	22	margin	margin	NOUN
ajfa-1690	55	23	,	,	PUNCT
ajfa-1690	55	24	and	and	CCONJ
ajfa-1690	55	25	industry	industry	NOUN
ajfa-1690	55	26	nature	nature	NOUN
ajfa-1690	55	27	.	.	PUNCT
ajfa-1690	56	1	in	in	ADP
ajfa-1690	56	2	the	the	DET
ajfa-1690	56	3	study	study	NOUN
ajfa-1690	56	4	,	,	PUNCT
ajfa-1690	56	5	disclosure	disclosure	NOUN
ajfa-1690	56	6	index	index	NOUN
ajfa-1690	56	7	has	have	AUX
ajfa-1690	56	8	consisted	consist	VERB
ajfa-1690	56	9	of	of	ADP
ajfa-1690	56	10	55	55	NUM
ajfa-1690	56	11	items	item	NOUN
ajfa-1690	56	12	that	that	PRON
ajfa-1690	56	13	take	take	VERB
ajfa-1690	56	14	into	into	ADP
ajfa-1690	56	15	consideration	consideration	NOUN
ajfa-1690	56	16	109	109	NUM
ajfa-1690	56	17	items	item	NOUN
ajfa-1690	56	18	with	with	ADP
ajfa-1690	56	19	the	the	DET
ajfa-1690	56	20	subsidiary	subsidiary	NOUN
ajfa-1690	56	21	items	item	NOUN
ajfa-1690	56	22	.	.	PUNCT
ajfa-1690	57	1	these	these	DET
ajfa-1690	57	2	items	item	NOUN
ajfa-1690	57	3	cover	cover	VERB
ajfa-1690	57	4	the	the	DET
ajfa-1690	57	5	contents	content	NOUN
ajfa-1690	57	6	of	of	ADP
ajfa-1690	57	7	an	an	DET
ajfa-1690	57	8	annual	annual	ADJ
ajfa-1690	57	9	report	report	NOUN
ajfa-1690	57	10	absolutely	absolutely	ADV
ajfa-1690	57	11	.	.	PUNCT
ajfa-1690	58	1	the	the	DET
ajfa-1690	58	2	items	item	NOUN
ajfa-1690	58	3	have	have	AUX
ajfa-1690	58	4	been	be	AUX
ajfa-1690	58	5	selected	select	VERB
ajfa-1690	58	6	in	in	ADP
ajfa-1690	58	7	accordance	accordance	NOUN
ajfa-1690	58	8	with	with	ADP
ajfa-1690	58	9	the	the	DET
ajfa-1690	58	10	presented	present	VERB
ajfa-1690	58	11	policies	policy	NOUN
ajfa-1690	58	12	and	and	CCONJ
ajfa-1690	58	13	then	then	ADV
ajfa-1690	58	14	suitable	suitable	ADJ
ajfa-1690	58	15	adjustments	adjustment	NOUN
ajfa-1690	58	16	.	.	PUNCT
ajfa-1690	59	1	the	the	DET
ajfa-1690	59	2	results	result	NOUN
ajfa-1690	59	3	indicates	indicate	VERB
ajfa-1690	59	4	that	that	SCONJ
ajfa-1690	59	5	1	1	X
ajfa-1690	59	6	)	)	PUNCT
ajfa-1690	59	7	the	the	DET
ajfa-1690	59	8	relationship	relationship	NOUN
ajfa-1690	59	9	between	between	ADP
ajfa-1690	59	10	company	company	NOUN
ajfa-1690	59	11	size	size	NOUN
ajfa-1690	59	12	(	(	PUNCT
ajfa-1690	59	13	total	total	ADJ
ajfa-1690	59	14	assets	asset	NOUN
ajfa-1690	59	15	)	)	PUNCT
ajfa-1690	59	16	and	and	CCONJ
ajfa-1690	59	17	company	company	NOUN
ajfa-1690	59	18	disclosure	disclosure	NOUN
ajfa-1690	59	19	number	number	NOUN
ajfa-1690	59	20	is	be	AUX
ajfa-1690	59	21	positive	positive	ADJ
ajfa-1690	59	22	and	and	CCONJ
ajfa-1690	59	23	significant	significant	ADJ
ajfa-1690	59	24	statistically	statistically	ADV
ajfa-1690	59	25	2	2	NUM
ajfa-1690	59	26	)	)	PUNCT
ajfa-1690	59	27	the	the	DET
ajfa-1690	59	28	relationship	relationship	NOUN
ajfa-1690	59	29	between	between	ADP
ajfa-1690	59	30	profit	profit	NOUN
ajfa-1690	59	31	margin	margin	NOUN
ajfa-1690	59	32	and	and	CCONJ
ajfa-1690	59	33	company	company	NOUN
ajfa-1690	59	34	disclosure	disclosure	NOUN
ajfa-1690	59	35	number	number	NOUN
ajfa-1690	59	36	is	be	AUX
ajfa-1690	59	37	positive	positive	ADJ
ajfa-1690	59	38	and	and	CCONJ
ajfa-1690	59	39	significant	significant	ADJ
ajfa-1690	59	40	statistically	statistically	ADV
ajfa-1690	59	41	3	3	NUM
ajfa-1690	59	42	)	)	PUNCT
ajfa-1690	59	43	the	the	DET
ajfa-1690	59	44	company	company	NOUN
ajfa-1690	59	45	size	size	NOUN
ajfa-1690	59	46	(	(	PUNCT
ajfa-1690	59	47	total	total	ADJ
ajfa-1690	59	48	assets	asset	NOUN
ajfa-1690	59	49	)	)	PUNCT
ajfa-1690	59	50	has	have	VERB
ajfa-1690	59	51	a	a	DET
ajfa-1690	59	52	better	well	ADJ
ajfa-1690	59	53	relationship	relationship	NOUN
ajfa-1690	59	54	with	with	ADP
ajfa-1690	59	55	disclosure	disclosure	NOUN
ajfa-1690	59	56	level	level	NOUN
ajfa-1690	59	57	other	other	ADJ
ajfa-1690	59	58	than	than	ADP
ajfa-1690	59	59	profit	profit	NOUN
ajfa-1690	59	60	margin	margin	NOUN
ajfa-1690	59	61	4	4	NUM
ajfa-1690	59	62	)	)	PUNCT
ajfa-1690	59	63	there	there	PRON
ajfa-1690	59	64	is	be	VERB
ajfa-1690	59	65	no	no	DET
ajfa-1690	59	66	significant	significant	ADJ
ajfa-1690	59	67	relationship	relationship	NOUN
ajfa-1690	59	68	between	between	ADP
ajfa-1690	59	69	company	company	NOUN
ajfa-1690	59	70	industry	industry	NOUN
ajfa-1690	59	71	type	type	NOUN
ajfa-1690	59	72	and	and	CCONJ
ajfa-1690	59	73	company	company	NOUN
ajfa-1690	59	74	disclosure	disclosure	NOUN
ajfa-1690	59	75	number	number	NOUN
ajfa-1690	59	76	that	that	PRON
ajfa-1690	59	77	it	it	PRON
ajfa-1690	59	78	means	mean	VERB
ajfa-1690	59	79	nature	nature	NOUN
ajfa-1690	59	80	of	of	ADP
ajfa-1690	59	81	industry	industry	NOUN
ajfa-1690	59	82	has	have	VERB
ajfa-1690	59	83	no	no	DET
ajfa-1690	59	84	effects	effect	NOUN
ajfa-1690	59	85	on	on	ADP
ajfa-1690	59	86	disclosure	disclosure	NOUN
ajfa-1690	59	87	level	level	NOUN
ajfa-1690	59	88	in	in	ADP
ajfa-1690	59	89	reporting	report	VERB
ajfa-1690	59	90	annually	annually	ADV
ajfa-1690	59	91	.	.	PUNCT
ajfa-1690	60	1	3	3	X
ajfa-1690	60	2	.	.	X
ajfa-1690	60	3	development	development	NOUN
ajfa-1690	60	4	of	of	ADP
ajfa-1690	60	5	hypothesis	hypothesis	NOUN
ajfa-1690	60	6	wallace	wallace	NOUN
ajfa-1690	60	7	,	,	PUNCT
ajfa-1690	60	8	naser	naser	PROPN
ajfa-1690	60	9	et	et	PROPN
ajfa-1690	60	10	al	al	PROPN
ajfa-1690	60	11	.	.	PROPN
ajfa-1690	60	12	(	(	PUNCT
ajfa-1690	60	13	1994	1994	NUM
ajfa-1690	60	14	)	)	PUNCT
ajfa-1690	60	15	argued	argue	VERB
ajfa-1690	60	16	that	that	SCONJ
ajfa-1690	60	17	firms	firm	NOUN
ajfa-1690	60	18	with	with	ADP
ajfa-1690	60	19	a	a	DET
ajfa-1690	60	20	low	low	ADJ
ajfa-1690	60	21	liquidity	liquidity	NOUN
ajfa-1690	60	22	position	position	NOUN
ajfa-1690	60	23	might	might	AUX
ajfa-1690	60	24	disclose	disclose	VERB
ajfa-1690	60	25	more	more	ADJ
ajfa-1690	60	26	information	information	NOUN
ajfa-1690	60	27	to	to	PART
ajfa-1690	60	28	justify	justify	VERB
ajfa-1690	60	29	their	their	PRON
ajfa-1690	60	30	liquidity	liquidity	NOUN
ajfa-1690	60	31	status	status	NOUN
ajfa-1690	60	32	on	on	ADP
ajfa-1690	60	33	the	the	DET
ajfa-1690	60	34	other	other	ADJ
ajfa-1690	60	35	hand	hand	NOUN
ajfa-1690	60	36	,	,	PUNCT
ajfa-1690	60	37	belkaoui	belkaoui	NOUN
ajfa-1690	60	38	and	and	CCONJ
ajfa-1690	60	39	kahl(1978	kahl(1978	PROPN
ajfa-1690	60	40	)	)	PUNCT
ajfa-1690	60	41	found	find	VERB
ajfa-1690	60	42	no	no	DET
ajfa-1690	60	43	relationship	relationship	NOUN
ajfa-1690	60	44	between	between	ADP
ajfa-1690	60	45	liquidity	liquidity	NOUN
ajfa-1690	60	46	and	and	CCONJ
ajfa-1690	60	47	disclosure	disclosure	NOUN
ajfa-1690	60	48	.	.	PUNCT
ajfa-1690	61	1	also	also	ADV
ajfa-1690	61	2	,	,	PUNCT
ajfa-1690	61	3	belkaoui	belkaoui	ADJ
ajfa-1690	61	4	and	and	CCONJ
ajfa-1690	61	5	kahl(1978	kahl(1978	PROPN
ajfa-1690	61	6	)	)	PUNCT
ajfa-1690	61	7	and	and	CCONJ
ajfa-1690	61	8	cooke	cooke	PROPN
ajfa-1690	61	9	(	(	PUNCT
ajfa-1690	61	10	1989	1989	NUM
ajfa-1690	61	11	)	)	PUNCT
ajfa-1690	61	12	suggested	suggest	VERB
ajfa-1690	61	13	that	that	SCONJ
ajfa-1690	61	14	the	the	DET
ajfa-1690	61	15	soundness	soundness	NOUN
ajfa-1690	61	16	of	of	ADP
ajfa-1690	61	17	the	the	DET
ajfa-1690	61	18	firm	firm	NOUN
ajfa-1690	61	19	as	as	SCONJ
ajfa-1690	61	20	portrayed	portray	VERB
ajfa-1690	61	21	by	by	ADP
ajfa-1690	61	22	high	high	ADJ
ajfa-1690	61	23	liquidity	liquidity	NOUN
ajfa-1690	61	24	is	be	AUX
ajfa-1690	61	25	associated	associate	VERB
ajfa-1690	61	26	with	with	ADP
ajfa-1690	61	27	greater	great	ADJ
ajfa-1690	61	28	levels	level	NOUN
ajfa-1690	61	29	of	of	ADP
ajfa-1690	61	30	disclosure	disclosure	NOUN
ajfa-1690	61	31	(	(	PUNCT
ajfa-1690	61	32	barako	barako	PROPN
ajfa-1690	61	33	,	,	PUNCT
ajfa-1690	61	34	hancock	hancock	PROPN
ajfa-1690	61	35	et	et	PROPN
ajfa-1690	61	36	al	al	PROPN
ajfa-1690	61	37	.	.	PROPN
ajfa-1690	61	38	2007	2007	NUM
ajfa-1690	61	39	)	)	PUNCT
ajfa-1690	61	40	.	.	PUNCT
ajfa-1690	62	1	therefore	therefore	ADV
ajfa-1690	62	2	:	:	PUNCT
ajfa-1690	62	3	h1	h1	PROPN
ajfa-1690	62	4	:	:	PUNCT
ajfa-1690	62	5	there	there	PRON
ajfa-1690	62	6	is	be	VERB
ajfa-1690	62	7	significant	significant	ADJ
ajfa-1690	62	8	relationship	relationship	NOUN
ajfa-1690	62	9	between	between	ADP
ajfa-1690	62	10	the	the	DET
ajfa-1690	62	11	disclosure	disclosure	NOUN
ajfa-1690	62	12	quality	quality	NOUN
ajfa-1690	62	13	and	and	CCONJ
ajfa-1690	62	14	current	current	ADJ
ajfa-1690	62	15	ratio	ratio	NOUN
ajfa-1690	62	16	.	.	PUNCT
ajfa-1690	63	1	h2	h2	NOUN
ajfa-1690	63	2	:	:	PUNCT
ajfa-1690	63	3	there	there	PRON
ajfa-1690	63	4	is	be	VERB
ajfa-1690	63	5	significant	significant	ADJ
ajfa-1690	63	6	relationship	relationship	NOUN
ajfa-1690	63	7	between	between	ADP
ajfa-1690	63	8	the	the	DET
ajfa-1690	63	9	disclosure	disclosure	NOUN
ajfa-1690	63	10	quality	quality	NOUN
ajfa-1690	63	11	and	and	CCONJ
ajfa-1690	63	12	acid	acid	NOUN
ajfa-1690	63	13	ratio	ratio	NOUN
ajfa-1690	63	14	.	.	PUNCT
ajfa-1690	64	1	most	most	ADJ
ajfa-1690	64	2	studies	study	NOUN
ajfa-1690	64	3	indicated	indicate	VERB
ajfa-1690	64	4	that	that	PRON
ajfa-1690	64	5	is	be	AUX
ajfa-1690	64	6	a	a	DET
ajfa-1690	64	7	positive	positive	ADJ
ajfa-1690	64	8	relationship	relationship	NOUN
ajfa-1690	64	9	between	between	ADP
ajfa-1690	64	10	disclosure	disclosure	NOUN
ajfa-1690	64	11	quality	quality	NOUN
ajfa-1690	64	12	and	and	CCONJ
ajfa-1690	64	13	firm	firm	ADJ
ajfa-1690	64	14	size	size	NOUN
ajfa-1690	64	15	(	(	PUNCT
ajfa-1690	64	16	naser	naser	NOUN
ajfa-1690	64	17	and	and	CCONJ
ajfa-1690	64	18	al	al	PROPN
ajfa-1690	64	19	-	-	PUNCT
ajfa-1690	64	20	khatib	khatib	PROPN
ajfa-1690	64	21	2000	2000	NUM
ajfa-1690	64	22	;	;	PUNCT
ajfa-1690	64	23	street	street	NOUN
ajfa-1690	64	24	and	and	CCONJ
ajfa-1690	64	25	bryant	bryant	PROPN
ajfa-1690	64	26	2000	2000	NUM
ajfa-1690	64	27	;	;	PUNCT
ajfa-1690	64	28	alsaeed	alsaeed	VERB
ajfa-1690	64	29	2006	2006	NUM
ajfa-1690	64	30	;	;	PUNCT
ajfa-1690	64	31	mangena	mangena	NOUN
ajfa-1690	64	32	and	and	CCONJ
ajfa-1690	64	33	tauringana	tauringana	PROPN
ajfa-1690	64	34	2007	2007	NUM
ajfa-1690	64	35	)	)	PUNCT
ajfa-1690	64	36	.	.	PUNCT
ajfa-1690	65	1	based	base	VERB
ajfa-1690	65	2	on	on	ADP
ajfa-1690	65	3	the	the	DET
ajfa-1690	65	4	previous	previous	ADJ
ajfa-1690	65	5	studies	study	NOUN
ajfa-1690	65	6	,	,	PUNCT
ajfa-1690	65	7	the	the	DET
ajfa-1690	65	8	following	follow	VERB
ajfa-1690	65	9	hypothesis	hypothesis	NOUN
ajfa-1690	65	10	is	be	AUX
ajfa-1690	65	11	developed	develop	VERB
ajfa-1690	65	12	:	:	PUNCT
ajfa-1690	65	13	on	on	ADP
ajfa-1690	65	14	other	other	ADJ
ajfa-1690	65	15	hand	hand	NOUN
ajfa-1690	65	16	firms	firm	NOUN
ajfa-1690	65	17	with	with	ADP
ajfa-1690	65	18	weak	weak	ADJ
ajfa-1690	65	19	liquidity	liquidity	NOUN
ajfa-1690	65	20	ratios	ratio	NOUN
ajfa-1690	65	21	may	may	AUX
ajfa-1690	65	22	wish	wish	VERB
ajfa-1690	65	23	to	to	PART
ajfa-1690	65	24	disclose	disclose	VERB
ajfa-1690	65	25	more	more	ADJ
ajfa-1690	65	26	information	information	NOUN
ajfa-1690	65	27	to	to	PART
ajfa-1690	65	28	explain	explain	VERB
ajfa-1690	65	29	the	the	DET
ajfa-1690	65	30	reasons	reason	NOUN
ajfa-1690	65	31	for	for	ADP
ajfa-1690	65	32	such	such	ADJ
ajfa-1690	65	33	situation	situation	NOUN
ajfa-1690	65	34	and	and	CCONJ
ajfa-1690	65	35	to	to	PART
ajfa-1690	65	36	assure	assure	VERB
ajfa-1690	65	37	investors	investor	NOUN
ajfa-1690	65	38	of	of	ADP
ajfa-1690	65	39	its	its	PRON
ajfa-1690	65	40	short	short	ADJ
ajfa-1690	65	41	–	–	PUNCT
ajfa-1690	65	42	term	term	NOUN
ajfa-1690	65	43	nature	nature	NOUN
ajfa-1690	65	44	.	.	PUNCT
ajfa-1690	66	1	thus	thus	ADV
ajfa-1690	66	2	liquidity	liquidity	NOUN
ajfa-1690	66	3	may	may	AUX
ajfa-1690	66	4	have	have	VERB
ajfa-1690	66	5	effect	effect	NOUN
ajfa-1690	66	6	on	on	ADP
ajfa-1690	66	7	disclosure	disclosure	NOUN
ajfa-1690	66	8	(	(	PUNCT
ajfa-1690	66	9	laidroo	laidroo	NOUN
ajfa-1690	66	10	2009	2009	NUM
ajfa-1690	66	11	):	):	PUNCT
ajfa-1690	66	12	h3	h3	NOUN
ajfa-1690	66	13	:	:	PUNCT
ajfa-1690	66	14	there	there	PRON
ajfa-1690	66	15	is	be	VERB
ajfa-1690	66	16	significant	significant	ADJ
ajfa-1690	66	17	relationship	relationship	NOUN
ajfa-1690	66	18	between	between	ADP
ajfa-1690	66	19	the	the	DET
ajfa-1690	66	20	disclosure	disclosure	NOUN
ajfa-1690	66	21	quality	quality	NOUN
ajfa-1690	66	22	and	and	CCONJ
ajfa-1690	66	23	firm	firm	ADJ
ajfa-1690	66	24	size	size	NOUN
ajfa-1690	66	25	.	.	PUNCT
ajfa-1690	67	1	asian	asian	ADJ
ajfa-1690	67	2	journal	journal	PROPN
ajfa-1690	67	3	of	of	ADP
ajfa-1690	67	4	finance	finance	PROPN
ajfa-1690	67	5	&	&	CCONJ
ajfa-1690	67	6	accounting	accounting	PROPN
ajfa-1690	67	7	issn	issn	PROPN
ajfa-1690	67	8	1946	1946	NUM
ajfa-1690	67	9	-	-	PUNCT
ajfa-1690	67	10	052x	052x	NOUN
ajfa-1690	67	11	2012	2012	NUM
ajfa-1690	67	12	,	,	PUNCT
ajfa-1690	67	13	vol	vol	NOUN
ajfa-1690	67	14	.	.	PROPN
ajfa-1690	67	15	4	4	NUM
ajfa-1690	67	16	,	,	PUNCT
ajfa-1690	67	17	no	no	INTJ
ajfa-1690	67	18	.	.	NOUN
ajfa-1690	67	19	2	2	NUM
ajfa-1690	67	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	67	21	294	294	NUM
ajfa-1690	67	22	akerlof(1970	akerlof(1970	NOUN
ajfa-1690	67	23	)	)	PUNCT
ajfa-1690	67	24	stated	state	VERB
ajfa-1690	67	25	that	that	SCONJ
ajfa-1690	67	26	a	a	DET
ajfa-1690	67	27	well	well	ADV
ajfa-1690	67	28	–	–	PUNCT
ajfa-1690	67	29	run	run	ADJ
ajfa-1690	67	30	firm	firm	NOUN
ajfa-1690	67	31	(	(	PUNCT
ajfa-1690	67	32	with	with	ADP
ajfa-1690	67	33	higher	high	ADJ
ajfa-1690	67	34	profitability	profitability	NOUN
ajfa-1690	67	35	and	and	CCONJ
ajfa-1690	67	36	higher	high	ADJ
ajfa-1690	67	37	growth	growth	NOUN
ajfa-1690	67	38	rates	rate	NOUN
ajfa-1690	67	39	would	would	AUX
ajfa-1690	67	40	want	want	VERB
ajfa-1690	67	41	to	to	PART
ajfa-1690	67	42	distinguish	distinguish	VERB
ajfa-1690	67	43	itself	itself	PRON
ajfa-1690	67	44	from	from	ADP
ajfa-1690	67	45	a	a	DET
ajfa-1690	67	46	lemon	lemon	NOUN
ajfa-1690	67	47	.	.	PUNCT
ajfa-1690	68	1	it	it	PRON
ajfa-1690	68	2	means	mean	VERB
ajfa-1690	68	3	that	that	SCONJ
ajfa-1690	68	4	if	if	SCONJ
ajfa-1690	68	5	the	the	DET
ajfa-1690	68	6	company	company	NOUN
ajfa-1690	68	7	is	be	AUX
ajfa-1690	68	8	performing	perform	VERB
ajfa-1690	68	9	well	well	ADV
ajfa-1690	68	10	its	its	PRON
ajfa-1690	68	11	superiority	superiority	NOUN
ajfa-1690	68	12	can	can	AUX
ajfa-1690	68	13	be	be	AUX
ajfa-1690	68	14	signaled	signal	VERB
ajfa-1690	68	15	(	(	PUNCT
ajfa-1690	68	16	ross	ross	PROPN
ajfa-1690	68	17	spring	spring	PROPN
ajfa-1690	68	18	,	,	PUNCT
ajfa-1690	68	19	1977	1977	NUM
ajfa-1690	68	20	)	)	PUNCT
ajfa-1690	68	21	,	,	PUNCT
ajfa-1690	68	22	information	information	NOUN
ajfa-1690	68	23	asymmetry	asymmetry	NOUN
ajfa-1690	68	24	between	between	ADP
ajfa-1690	68	25	investors	investor	NOUN
ajfa-1690	68	26	and	and	CCONJ
ajfa-1690	68	27	managers	manager	NOUN
ajfa-1690	68	28	reduced	reduce	VERB
ajfa-1690	68	29	and	and	CCONJ
ajfa-1690	68	30	agency	agency	NOUN
ajfa-1690	68	31	costs	cost	NOUN
ajfa-1690	68	32	reduced	reduce	VERB
ajfa-1690	68	33	(	(	PUNCT
ajfa-1690	68	34	jensen	jensen	PROPN
ajfa-1690	68	35	and	and	CCONJ
ajfa-1690	68	36	meckling	meckle	VERB
ajfa-1690	68	37	1976	1976	NUM
ajfa-1690	68	38	)	)	PUNCT
ajfa-1690	68	39	through	through	ADP
ajfa-1690	68	40	increased	increase	VERB
ajfa-1690	68	41	disclosure	disclosure	NOUN
ajfa-1690	68	42	(	(	PUNCT
ajfa-1690	68	43	laidroo	laidroo	NOUN
ajfa-1690	68	44	2009	2009	NUM
ajfa-1690	68	45	)	)	PUNCT
ajfa-1690	68	46	.	.	PUNCT
ajfa-1690	69	1	thus	thus	ADV
ajfa-1690	69	2	:	:	PUNCT
ajfa-1690	69	3	h4	h4	NOUN
ajfa-1690	69	4	:	:	PUNCT
ajfa-1690	69	5	there	there	PRON
ajfa-1690	69	6	is	be	VERB
ajfa-1690	69	7	significant	significant	ADJ
ajfa-1690	69	8	relationship	relationship	NOUN
ajfa-1690	69	9	between	between	ADP
ajfa-1690	69	10	the	the	DET
ajfa-1690	69	11	disclosure	disclosure	NOUN
ajfa-1690	69	12	quality	quality	NOUN
ajfa-1690	69	13	and	and	CCONJ
ajfa-1690	69	14	price	price	NOUN
ajfa-1690	69	15	-	-	PUNCT
ajfa-1690	69	16	to	to	ADP
ajfa-1690	69	17	-	-	PUNCT
ajfa-1690	69	18	book	book	NOUN
ajfa-1690	69	19	value	value	NOUN
ajfa-1690	69	20	.	.	PUNCT
ajfa-1690	70	1	4	4	X
ajfa-1690	70	2	.	.	X
ajfa-1690	70	3	methodology	methodology	NOUN
ajfa-1690	70	4	4.1	4.1	NUM
ajfa-1690	70	5	sample	sample	NOUN
ajfa-1690	70	6	selection	selection	NOUN
ajfa-1690	70	7	the	the	DET
ajfa-1690	70	8	study	study	NOUN
ajfa-1690	70	9	sample	sample	NOUN
ajfa-1690	70	10	comprises	comprise	VERB
ajfa-1690	70	11	all	all	DET
ajfa-1690	70	12	non	non	ADJ
ajfa-1690	70	13	-	-	ADJ
ajfa-1690	70	14	financial	financial	ADJ
ajfa-1690	70	15	listed	list	VERB
ajfa-1690	70	16	companies	company	NOUN
ajfa-1690	70	17	traded	trade	VERB
ajfa-1690	70	18	on	on	ADP
ajfa-1690	70	19	the	the	DET
ajfa-1690	70	20	tehran	tehran	PROPN
ajfa-1690	70	21	stock	stock	PROPN
ajfa-1690	70	22	exchange	exchange	PROPN
ajfa-1690	70	23	.	.	PUNCT
ajfa-1690	71	1	during	during	ADP
ajfa-1690	71	2	data	data	NOUN
ajfa-1690	71	3	collection	collection	NOUN
ajfa-1690	71	4	,	,	PUNCT
ajfa-1690	71	5	some	some	DET
ajfa-1690	71	6	companies	company	NOUN
ajfa-1690	71	7	that	that	PRON
ajfa-1690	71	8	possess	possess	VERB
ajfa-1690	71	9	the	the	DET
ajfa-1690	71	10	following	follow	VERB
ajfa-1690	71	11	conditions	condition	NOUN
ajfa-1690	71	12	or	or	CCONJ
ajfa-1690	71	13	presented	present	VERB
ajfa-1690	71	14	insufficient	insufficient	ADJ
ajfa-1690	71	15	data	datum	NOUN
ajfa-1690	71	16	to	to	PART
ajfa-1690	71	17	construct	construct	VERB
ajfa-1690	71	18	all	all	DET
ajfa-1690	71	19	variables	variable	NOUN
ajfa-1690	71	20	have	have	AUX
ajfa-1690	71	21	excluded	exclude	VERB
ajfa-1690	71	22	:	:	PUNCT
ajfa-1690	71	23	1	1	NUM
ajfa-1690	71	24	.	.	PUNCT
ajfa-1690	72	1	due	due	ADP
ajfa-1690	72	2	to	to	ADP
ajfa-1690	72	3	their	their	PRON
ajfa-1690	72	4	having	have	VERB
ajfa-1690	72	5	a	a	DET
ajfa-1690	72	6	nature	nature	NOUN
ajfa-1690	72	7	of	of	ADP
ajfa-1690	72	8	operation	operation	NOUN
ajfa-1690	72	9	different	different	ADJ
ajfa-1690	72	10	from	from	ADP
ajfa-1690	72	11	other	other	ADJ
ajfa-1690	72	12	corporates	corporate	NOUN
ajfa-1690	72	13	,	,	PUNCT
ajfa-1690	72	14	investment	investment	NOUN
ajfa-1690	72	15	and	and	CCONJ
ajfa-1690	72	16	financial	financial	ADJ
ajfa-1690	72	17	corporates	corporate	NOUN
ajfa-1690	72	18	have	have	AUX
ajfa-1690	72	19	been	be	AUX
ajfa-1690	72	20	omitted	omit	VERB
ajfa-1690	72	21	from	from	ADP
ajfa-1690	72	22	sample	sample	NOUN
ajfa-1690	72	23	of	of	ADP
ajfa-1690	72	24	research	research	NOUN
ajfa-1690	72	25	.	.	PUNCT
ajfa-1690	73	1	2	2	X
ajfa-1690	73	2	.	.	X
ajfa-1690	73	3	the	the	DET
ajfa-1690	73	4	firms	firm	NOUN
ajfa-1690	73	5	with	with	ADP
ajfa-1690	73	6	fiscal	fiscal	ADJ
ajfa-1690	73	7	year	year	NOUN
ajfa-1690	73	8	not	not	PART
ajfa-1690	73	9	ending	end	VERB
ajfa-1690	73	10	to	to	ADP
ajfa-1690	73	11	20	20	NUM
ajfa-1690	73	12	march	march	NOUN
ajfa-1690	73	13	(	(	PUNCT
ajfa-1690	73	14	year	year	NOUN
ajfa-1690	73	15	-	-	PUNCT
ajfa-1690	73	16	endin	endin	NOUN
ajfa-1690	73	17	iran	iran	PROPN
ajfa-1690	73	18	)	)	PUNCT
ajfa-1690	73	19	,	,	PUNCT
ajfa-1690	73	20	were	be	AUX
ajfa-1690	73	21	excluded	exclude	VERB
ajfa-1690	73	22	from	from	ADP
ajfa-1690	73	23	sample	sample	NOUN
ajfa-1690	73	24	of	of	ADP
ajfa-1690	73	25	research	research	NOUN
ajfa-1690	73	26	.	.	PUNCT
ajfa-1690	74	1	3	3	X
ajfa-1690	74	2	.	.	X
ajfa-1690	74	3	loss	loss	NOUN
ajfa-1690	74	4	firms	firm	NOUN
ajfa-1690	74	5	are	be	AUX
ajfa-1690	74	6	excluded	exclude	VERB
ajfa-1690	74	7	from	from	ADP
ajfa-1690	74	8	our	our	PRON
ajfa-1690	74	9	sample	sample	NOUN
ajfa-1690	74	10	.	.	PUNCT
ajfa-1690	75	1	4	4	X
ajfa-1690	75	2	.	.	X
ajfa-1690	75	3	required	require	VERB
ajfa-1690	75	4	information	information	NOUN
ajfa-1690	75	5	such	such	ADJ
ajfa-1690	75	6	as	as	ADP
ajfa-1690	75	7	financial	financial	ADJ
ajfa-1690	75	8	statements	statement	NOUN
ajfa-1690	75	9	and	and	CCONJ
ajfa-1690	75	10	notes	note	NOUN
ajfa-1690	75	11	to	to	ADP
ajfa-1690	75	12	financial	financial	ADJ
ajfa-1690	75	13	statements	statement	NOUN
ajfa-1690	75	14	,	,	PUNCT
ajfa-1690	75	15	summary	summary	NOUN
ajfa-1690	75	16	of	of	ADP
ajfa-1690	75	17	decisions	decision	NOUN
ajfa-1690	75	18	taken	take	VERB
ajfa-1690	75	19	by	by	ADP
ajfa-1690	75	20	regular	regular	ADJ
ajfa-1690	75	21	general	general	ADJ
ajfa-1690	75	22	meeting	meeting	NOUN
ajfa-1690	75	23	having	having	AUX
ajfa-1690	75	24	been	be	AUX
ajfa-1690	75	25	published	publish	VERB
ajfa-1690	75	26	by	by	ADP
ajfa-1690	75	27	stock	stock	NOUN
ajfa-1690	75	28	exchange	exchange	PROPN
ajfa-1690	75	29	organization	organization	NOUN
ajfa-1690	75	30	are	be	AUX
ajfa-1690	75	31	available	available	ADJ
ajfa-1690	75	32	.	.	PUNCT
ajfa-1690	76	1	finally	finally	ADV
ajfa-1690	76	2	,	,	PUNCT
ajfa-1690	76	3	a	a	DET
ajfa-1690	76	4	total	total	NOUN
ajfa-1690	76	5	of	of	ADP
ajfa-1690	76	6	80	80	NUM
ajfa-1690	76	7	companies	company	NOUN
ajfa-1690	76	8	out	out	ADP
ajfa-1690	76	9	of	of	ADP
ajfa-1690	76	10	the	the	DET
ajfa-1690	76	11	total	total	ADJ
ajfa-1690	76	12	population	population	NOUN
ajfa-1690	76	13	are	be	AUX
ajfa-1690	76	14	selected	select	VERB
ajfa-1690	76	15	.	.	PUNCT
ajfa-1690	77	1	the	the	DET
ajfa-1690	77	2	same	same	ADJ
ajfa-1690	77	3	procedure	procedure	NOUN
ajfa-1690	77	4	is	be	AUX
ajfa-1690	77	5	applied	apply	VERB
ajfa-1690	77	6	for	for	ADP
ajfa-1690	77	7	years	year	NOUN
ajfa-1690	77	8	2005	2005	NUM
ajfa-1690	77	9	till	till	SCONJ
ajfa-1690	77	10	2009	2009	NUM
ajfa-1690	77	11	with	with	ADP
ajfa-1690	77	12	a	a	DET
ajfa-1690	77	13	total	total	NOUN
ajfa-1690	77	14	of	of	ADP
ajfa-1690	77	15	320	320	NUM
ajfa-1690	77	16	companies	company	NOUN
ajfa-1690	77	17	out	out	ADP
ajfa-1690	77	18	of	of	ADP
ajfa-1690	77	19	the	the	DET
ajfa-1690	77	20	total	total	ADJ
ajfa-1690	77	21	population	population	NOUN
ajfa-1690	77	22	are	be	AUX
ajfa-1690	77	23	chosen	choose	VERB
ajfa-1690	77	24	.	.	PUNCT
ajfa-1690	78	1	4.2	4.2	NUM
ajfa-1690	78	2	research	research	NOUN
ajfa-1690	78	3	method	method	NOUN
ajfa-1690	78	4	the	the	DET
ajfa-1690	78	5	correlation	correlation	NOUN
ajfa-1690	78	6	analysis	analysis	NOUN
ajfa-1690	78	7	is	be	AUX
ajfa-1690	78	8	used	use	VERB
ajfa-1690	78	9	in	in	ADP
ajfa-1690	78	10	this	this	DET
ajfa-1690	78	11	study	study	NOUN
ajfa-1690	78	12	.	.	PUNCT
ajfa-1690	79	1	correlation	correlation	NOUN
ajfa-1690	79	2	researches	research	NOUN
ajfa-1690	79	3	are	be	AUX
ajfa-1690	79	4	researches	research	NOUN
ajfa-1690	79	5	that	that	SCONJ
ajfa-1690	79	6	researcher	researcher	NOUN
ajfa-1690	79	7	try	try	VERB
ajfa-1690	79	8	to	to	PART
ajfa-1690	79	9	determine	determine	VERB
ajfa-1690	79	10	relationship	relationship	NOUN
ajfa-1690	79	11	between	between	ADP
ajfa-1690	79	12	different	different	ADJ
ajfa-1690	79	13	variables	variable	NOUN
ajfa-1690	79	14	using	use	VERB
ajfa-1690	79	15	with	with	ADP
ajfa-1690	79	16	correlation	correlation	NOUN
ajfa-1690	79	17	coefficient	coefficient	NOUN
ajfa-1690	79	18	.	.	PUNCT
ajfa-1690	80	1	in	in	ADP
ajfa-1690	80	2	these	these	DET
ajfa-1690	80	3	researches	research	NOUN
ajfa-1690	80	4	,	,	PUNCT
ajfa-1690	80	5	appointment	appointment	NOUN
ajfa-1690	80	6	coefficient	coefficient	NOUN
ajfa-1690	80	7	is	be	AUX
ajfa-1690	80	8	criterion	criterion	NOUN
ajfa-1690	80	9	that	that	SCONJ
ajfa-1690	80	10	this	this	DET
ajfa-1690	80	11	criterion	criterion	NOUN
ajfa-1690	80	12	describes	describe	VERB
ajfa-1690	80	13	relationship	relationship	NOUN
ajfa-1690	80	14	between	between	ADP
ajfa-1690	80	15	independent	independent	ADJ
ajfa-1690	80	16	and	and	CCONJ
ajfa-1690	80	17	dependent	dependent	ADJ
ajfa-1690	80	18	variables	variable	NOUN
ajfa-1690	80	19	.	.	PUNCT
ajfa-1690	81	1	amount	amount	NOUN
ajfa-1690	81	2	of	of	ADP
ajfa-1690	81	3	this	this	DET
ajfa-1690	81	4	coefficient	coefficient	NOUN
ajfa-1690	81	5	states	state	VERB
ajfa-1690	81	6	what	what	DET
ajfa-1690	81	7	percentage	percentage	NOUN
ajfa-1690	81	8	of	of	ADP
ajfa-1690	81	9	changes	change	NOUN
ajfa-1690	81	10	in	in	ADP
ajfa-1690	81	11	dependent	dependent	ADJ
ajfa-1690	81	12	variable	variable	NOUN
ajfa-1690	81	13	is	be	AUX
ajfa-1690	81	14	described	describe	VERB
ajfa-1690	81	15	by	by	ADP
ajfa-1690	81	16	independent	independent	ADJ
ajfa-1690	81	17	variable	variable	NOUN
ajfa-1690	81	18	.	.	PUNCT
ajfa-1690	82	1	the	the	DET
ajfa-1690	82	2	linear	linear	ADJ
ajfa-1690	82	3	regression	regression	NOUN
ajfa-1690	82	4	method	method	NOUN
ajfa-1690	82	5	has	have	AUX
ajfa-1690	82	6	been	be	AUX
ajfa-1690	82	7	used	use	VERB
ajfa-1690	82	8	extensively	extensively	ADV
ajfa-1690	82	9	to	to	PART
ajfa-1690	82	10	link	link	VERB
ajfa-1690	82	11	the	the	DET
ajfa-1690	82	12	disclosure	disclosure	NOUN
ajfa-1690	82	13	quality	quality	NOUN
ajfa-1690	82	14	and	and	CCONJ
ajfa-1690	82	15	firm	firm	ADJ
ajfa-1690	82	16	characteristics	characteristic	NOUN
ajfa-1690	82	17	.	.	PUNCT
ajfa-1690	83	1	also	also	ADV
ajfa-1690	83	2	,	,	PUNCT
ajfa-1690	83	3	we	we	PRON
ajfa-1690	83	4	used	use	VERB
ajfa-1690	83	5	descriptive	descriptive	ADJ
ajfa-1690	83	6	statistics	statistic	NOUN
ajfa-1690	83	7	such	such	ADJ
ajfa-1690	83	8	as	as	ADP
ajfa-1690	83	9	central	central	ADJ
ajfa-1690	83	10	indexes	index	NOUN
ajfa-1690	83	11	as	as	ADV
ajfa-1690	83	12	well	well	ADV
ajfa-1690	83	13	as	as	ADP
ajfa-1690	83	14	dispersion	dispersion	NOUN
ajfa-1690	83	15	for	for	ADP
ajfa-1690	83	16	data	datum	NOUN
ajfa-1690	83	17	analyzing	analyzing	NOUN
ajfa-1690	83	18	.	.	PUNCT
ajfa-1690	84	1	4.3	4.3	NUM
ajfa-1690	84	2	variables	variable	NOUN
ajfa-1690	84	3	definition	definition	NOUN
ajfa-1690	84	4	4.3.1	4.3.1	NUM
ajfa-1690	84	5	dependent	dependent	ADJ
ajfa-1690	84	6	variable	variable	ADJ
ajfa-1690	84	7	disclosure	disclosure	NOUN
ajfa-1690	84	8	quality	quality	NOUN
ajfa-1690	84	9	disclosure	disclosure	NOUN
ajfa-1690	84	10	quality	quality	NOUN
ajfa-1690	84	11	number	number	NOUN
ajfa-1690	84	12	allocated	allocate	VERB
ajfa-1690	84	13	to	to	ADP
ajfa-1690	84	14	the	the	DET
ajfa-1690	84	15	companies	company	NOUN
ajfa-1690	84	16	by	by	ADP
ajfa-1690	84	17	use	use	NOUN
ajfa-1690	84	18	of	of	ADP
ajfa-1690	84	19	tehran	tehran	PROPN
ajfa-1690	84	20	stock	stock	PROPN
ajfa-1690	84	21	exchange	exchange	PROPN
ajfa-1690	84	22	.	.	PUNCT
ajfa-1690	85	1	in	in	ADP
ajfa-1690	85	2	this	this	DET
ajfa-1690	85	3	study	study	NOUN
ajfa-1690	85	4	the	the	DET
ajfa-1690	85	5	annual	annual	ADJ
ajfa-1690	85	6	scores	score	NOUN
ajfa-1690	85	7	is	be	AUX
ajfa-1690	85	8	used	use	VERB
ajfa-1690	85	9	to	to	PART
ajfa-1690	85	10	measure	measure	VERB
ajfa-1690	85	11	the	the	DET
ajfa-1690	85	12	disclosure	disclosure	NOUN
ajfa-1690	85	13	quality	quality	NOUN
ajfa-1690	85	14	of	of	ADP
ajfa-1690	85	15	the	the	DET
ajfa-1690	85	16	listed	list	VERB
ajfa-1690	85	17	firms	firm	NOUN
ajfa-1690	85	18	in	in	ADP
ajfa-1690	85	19	asian	asian	ADJ
ajfa-1690	85	20	journal	journal	NOUN
ajfa-1690	85	21	of	of	ADP
ajfa-1690	85	22	finance	finance	PROPN
ajfa-1690	85	23	&	&	CCONJ
ajfa-1690	85	24	accounting	accounting	PROPN
ajfa-1690	85	25	issn	issn	PROPN
ajfa-1690	85	26	1946	1946	NUM
ajfa-1690	85	27	-	-	PUNCT
ajfa-1690	85	28	052x	052x	NOUN
ajfa-1690	85	29	2012	2012	NUM
ajfa-1690	85	30	,	,	PUNCT
ajfa-1690	85	31	vol	vol	NOUN
ajfa-1690	85	32	.	.	PROPN
ajfa-1690	85	33	4	4	NUM
ajfa-1690	85	34	,	,	PUNCT
ajfa-1690	85	35	no	no	INTJ
ajfa-1690	85	36	.	.	NOUN
ajfa-1690	85	37	2	2	NUM
ajfa-1690	85	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1690	85	39	295	295	NUM
ajfa-1690	85	40	tehran	tehran	PROPN
ajfa-1690	85	41	stock	stock	PROPN
ajfa-1690	85	42	exchange	exchange	PROPN
ajfa-1690	85	43	.	.	PUNCT
ajfa-1690	86	1	disclosure	disclosure	NOUN
ajfa-1690	86	2	quality	quality	NOUN
ajfa-1690	86	3	scores	score	NOUN
ajfa-1690	86	4	in	in	ADP
ajfa-1690	86	5	measured	measure	VERB
ajfa-1690	86	6	based	base	VERB
ajfa-1690	86	7	on	on	ADP
ajfa-1690	86	8	timeliness	timeliness	NOUN
ajfa-1690	86	9	,	,	PUNCT
ajfa-1690	86	10	reliability	reliability	NOUN
ajfa-1690	86	11	of	of	ADP
ajfa-1690	86	12	disclosed	disclose	VERB
ajfa-1690	86	13	information	information	NOUN
ajfa-1690	86	14	.	.	PUNCT
ajfa-1690	87	1	to	to	PART
ajfa-1690	87	2	measure	measure	VERB
ajfa-1690	87	3	the	the	DET
ajfa-1690	87	4	scores	score	NOUN
ajfa-1690	87	5	of	of	ADP
ajfa-1690	87	6	disclosure	disclosure	NOUN
ajfa-1690	87	7	quality	quality	NOUN
ajfa-1690	87	8	the	the	DET
ajfa-1690	87	9	weight	weight	NOUN
ajfa-1690	87	10	of	of	ADP
ajfa-1690	87	11	reliability	reliability	NOUN
ajfa-1690	87	12	is	be	AUX
ajfa-1690	87	13	1/3	1/3	NUM
ajfa-1690	87	14	and	and	CCONJ
ajfa-1690	87	15	the	the	DET
ajfa-1690	87	16	weight	weight	NOUN
ajfa-1690	87	17	of	of	ADP
ajfa-1690	87	18	timeliness	timeliness	NOUN
ajfa-1690	87	19	is	be	AUX
ajfa-1690	87	20	2/3	2/3	NUM
ajfa-1690	87	21	.	.	PUNCT
ajfa-1690	88	1	4.3.2	4.3.2	NUM
ajfa-1690	88	2	independent	independent	ADJ
ajfa-1690	88	3	variables	variable	NOUN
ajfa-1690	88	4	current	current	ADJ
ajfa-1690	88	5	ratio	ratio	NOUN
ajfa-1690	88	6	:	:	PUNCT
ajfa-1690	88	7	current	current	ADJ
ajfa-1690	88	8	assets	asset	NOUN
ajfa-1690	88	9	divided	divide	VERB
ajfa-1690	88	10	by	by	ADP
ajfa-1690	88	11	current	current	ADJ
ajfa-1690	88	12	liability	liability	NOUN
ajfa-1690	88	13	.	.	PUNCT
ajfa-1690	89	1	acid	acid	NOUN
ajfa-1690	89	2	ratio	ratio	NOUN
ajfa-1690	89	3	:	:	PUNCT
ajfa-1690	89	4	(	(	PUNCT
ajfa-1690	89	5	current	current	ADJ
ajfa-1690	89	6	assets	asset	NOUN
ajfa-1690	89	7	minus	minus	CCONJ
ajfa-1690	89	8	inventory	inventory	NOUN
ajfa-1690	89	9	)	)	PUNCT
ajfa-1690	89	10	divided	divide	VERB
ajfa-1690	89	11	by	by	ADP
ajfa-1690	89	12	current	current	ADJ
ajfa-1690	89	13	liability	liability	NOUN
ajfa-1690	89	14	.	.	PUNCT
ajfa-1690	90	1	firm	firm	ADJ
ajfa-1690	90	2	size	size	NOUN
ajfa-1690	90	3	:	:	PUNCT
ajfa-1690	90	4	total	total	ADJ
ajfa-1690	90	5	asset	asset	NOUN
ajfa-1690	90	6	is	be	AUX
ajfa-1690	90	7	used	use	VERB
ajfa-1690	90	8	as	as	ADP
ajfa-1690	90	9	a	a	DET
ajfa-1690	90	10	proxy	proxy	NOUN
ajfa-1690	90	11	for	for	ADP
ajfa-1690	90	12	firm	firm	ADJ
ajfa-1690	90	13	size	size	NOUN
ajfa-1690	90	14	.	.	PUNCT
ajfa-1690	91	1	price	price	NOUN
ajfa-1690	91	2	to	to	ADP
ajfa-1690	91	3	book	book	NOUN
ajfa-1690	91	4	value	value	NOUN
ajfa-1690	91	5	(	(	PUNCT
ajfa-1690	91	6	p	p	X
ajfa-1690	91	7	/	/	SYM
ajfa-1690	91	8	b	b	NOUN
ajfa-1690	91	9	):	):	PUNCT
ajfa-1690	91	10	market	market	NOUN
ajfa-1690	91	11	value	value	NOUN
ajfa-1690	91	12	divided	divide	VERB
ajfa-1690	91	13	by	by	ADP
ajfa-1690	91	14	book	book	NOUN
ajfa-1690	91	15	value	value	NOUN
ajfa-1690	91	16	stock	stock	NOUN
ajfa-1690	91	17	.	.	PUNCT
ajfa-1690	92	1	5	5	X
ajfa-1690	92	2	.	.	X
ajfa-1690	92	3	data	datum	NOUN
ajfa-1690	92	4	analysis	analysis	NOUN
ajfa-1690	92	5	5.1	5.1	NUM
ajfa-1690	92	6	descriptive	descriptive	ADJ
ajfa-1690	92	7	analysis	analysis	NOUN
ajfa-1690	92	8	table	table	NOUN
ajfa-1690	92	9	1	1	NUM
ajfa-1690	92	10	provides	provide	VERB
ajfa-1690	92	11	the	the	DET
ajfa-1690	92	12	descriptive	descriptive	ADJ
ajfa-1690	92	13	statistics	statistic	NOUN
ajfa-1690	92	14	for	for	ADP
ajfa-1690	92	15	all	all	DET
ajfa-1690	92	16	variables	variable	NOUN
ajfa-1690	92	17	utilized	utilize	VERB
ajfa-1690	92	18	in	in	ADP
ajfa-1690	92	19	this	this	DET
ajfa-1690	92	20	study	study	NOUN
ajfa-1690	92	21	.	.	PUNCT
ajfa-1690	93	1	this	this	DET
ajfa-1690	93	2	table	table	NOUN
ajfa-1690	93	3	reports	report	VERB
ajfa-1690	93	4	the	the	DET
ajfa-1690	93	5	mean	mean	ADJ
ajfa-1690	93	6	,	,	PUNCT
ajfa-1690	93	7	minimum	minimum	ADJ
ajfa-1690	93	8	,	,	PUNCT
ajfa-1690	93	9	maximum	maximum	ADJ
ajfa-1690	93	10	,	,	PUNCT
ajfa-1690	93	11	mean	mean	ADJ
ajfa-1690	93	12	,	,	PUNCT
ajfa-1690	93	13	variance	variance	NOUN
ajfa-1690	93	14	and	and	CCONJ
ajfa-1690	93	15	standard	standard	ADJ
ajfa-1690	93	16	deviation	deviation	NOUN
ajfa-1690	93	17	.	.	PUNCT
ajfa-1690	94	1	this	this	DET
ajfa-1690	94	2	table	table	NOUN
ajfa-1690	94	3	presents	present	VERB
ajfa-1690	94	4	the	the	DET
ajfa-1690	94	5	summary	summary	NOUN
ajfa-1690	94	6	of	of	ADP
ajfa-1690	94	7	descriptive	descriptive	ADJ
ajfa-1690	94	8	statistics	statistic	NOUN
ajfa-1690	94	9	of	of	ADP
ajfa-1690	94	10	variables	variable	NOUN
ajfa-1690	94	11	.	.	PUNCT
ajfa-1690	95	1	the	the	DET
ajfa-1690	95	2	results	result	NOUN
ajfa-1690	95	3	indicates	indicate	VERB
ajfa-1690	95	4	that	that	SCONJ
ajfa-1690	95	5	number	number	NOUN
ajfa-1690	95	6	of	of	ADP
ajfa-1690	95	7	companies	company	NOUN
ajfa-1690	95	8	investigated	investigate	VERB
ajfa-1690	95	9	in	in	ADP
ajfa-1690	95	10	this	this	DET
ajfa-1690	95	11	study	study	NOUN
ajfa-1690	95	12	are	be	AUX
ajfa-1690	95	13	240	240	NUM
ajfa-1690	95	14	,	,	PUNCT
ajfa-1690	95	15	the	the	DET
ajfa-1690	95	16	minimum	minimum	ADJ
ajfa-1690	95	17	and	and	CCONJ
ajfa-1690	95	18	maximum	maximum	ADJ
ajfa-1690	95	19	number	number	NOUN
ajfa-1690	95	20	allocated	allocate	VERB
ajfa-1690	95	21	for	for	ADP
ajfa-1690	95	22	the	the	DET
ajfa-1690	95	23	firms	firm	NOUN
ajfa-1690	95	24	'	'	PART
ajfa-1690	95	25	disclosure	disclosure	NOUN
ajfa-1690	95	26	quality	quality	NOUN
ajfa-1690	95	27	are	be	AUX
ajfa-1690	95	28	2	2	NUM
ajfa-1690	95	29	and	and	CCONJ
ajfa-1690	95	30	100	100	NUM
ajfa-1690	95	31	,	,	PUNCT
ajfa-1690	95	32	the	the	DET
ajfa-1690	95	33	minimum	minimum	ADJ
ajfa-1690	95	34	and	and	CCONJ
ajfa-1690	95	35	maximum	maximum	ADJ
ajfa-1690	95	36	current	current	ADJ
ajfa-1690	95	37	ratio	ratio	NOUN
ajfa-1690	95	38	are	be	AUX
ajfa-1690	95	39	0.24	0.24	NUM
ajfa-1690	95	40	and	and	CCONJ
ajfa-1690	95	41	3.79	3.79	NUM
ajfa-1690	95	42	,	,	PUNCT
ajfa-1690	95	43	the	the	DET
ajfa-1690	95	44	minimum	minimum	ADJ
ajfa-1690	95	45	and	and	CCONJ
ajfa-1690	95	46	maximum	maximum	ADJ
ajfa-1690	95	47	acid	acid	NOUN
ajfa-1690	95	48	ratio	ratio	NOUN
ajfa-1690	95	49	are	be	AUX
ajfa-1690	95	50	0.04	0.04	NUM
ajfa-1690	95	51	and	and	CCONJ
ajfa-1690	95	52	3.79	3.79	NUM
ajfa-1690	95	53	,	,	PUNCT
ajfa-1690	95	54	the	the	DET
ajfa-1690	95	55	minimum	minimum	NOUN
ajfa-1690	95	56	and	and	CCONJ
ajfa-1690	95	57	maximum	maximum	ADJ
ajfa-1690	95	58	for	for	ADP
ajfa-1690	95	59	firm	firm	ADJ
ajfa-1690	95	60	size	size	NOUN
ajfa-1690	95	61	variable	variable	NOUN
ajfa-1690	95	62	are	be	AUX
ajfa-1690	95	63	4.29	4.29	NUM
ajfa-1690	95	64	and	and	CCONJ
ajfa-1690	95	65	7.83	7.83	NUM
ajfa-1690	95	66	,	,	PUNCT
ajfa-1690	95	67	the	the	DET
ajfa-1690	95	68	minimum	minimum	NOUN
ajfa-1690	95	69	and	and	CCONJ
ajfa-1690	95	70	maximum	maximum	ADJ
ajfa-1690	95	71	for	for	ADP
ajfa-1690	95	72	price	price	NOUN
ajfa-1690	95	73	-	-	PUNCT
ajfa-1690	95	74	book	book	NOUN
ajfa-1690	95	75	value	value	NOUN
ajfa-1690	95	76	are	be	AUX
ajfa-1690	95	77	0	0	NUM
ajfa-1690	95	78	and	and	CCONJ
ajfa-1690	95	79	3.14	3.14	NUM
ajfa-1690	95	80	respectively	respectively	ADV
ajfa-1690	95	81	.	.	PUNCT
ajfa-1690	96	1	with	with	ADP
ajfa-1690	96	2	regard	regard	NOUN
ajfa-1690	96	3	to	to	ADP
ajfa-1690	96	4	disclosure	disclosure	NOUN
ajfa-1690	96	5	quality	quality	NOUN
ajfa-1690	96	6	,	,	PUNCT
ajfa-1690	96	7	the	the	DET
ajfa-1690	96	8	mean	mean	NOUN
ajfa-1690	96	9	is	be	AUX
ajfa-1690	96	10	equal	equal	ADJ
ajfa-1690	96	11	to	to	ADP
ajfa-1690	96	12	54.3220	54.3220	NUM
ajfa-1690	96	13	,	,	PUNCT
ajfa-1690	96	14	which	which	PRON
ajfa-1690	96	15	indicate	indicate	VERB
ajfa-1690	96	16	the	the	DET
ajfa-1690	96	17	allocated	allocate	VERB
ajfa-1690	96	18	number	number	NOUN
ajfa-1690	96	19	average	average	NOUN
ajfa-1690	96	20	of	of	ADP
ajfa-1690	96	21	disclosure	disclosure	NOUN
ajfa-1690	96	22	quality	quality	NOUN
ajfa-1690	96	23	for	for	ADP
ajfa-1690	96	24	firms	firm	NOUN
ajfa-1690	96	25	listed	list	VERB
ajfa-1690	96	26	in	in	ADP
ajfa-1690	96	27	tehran	tehran	PROPN
ajfa-1690	96	28	stock	stock	PROPN
ajfa-1690	96	29	exchange	exchange	PROPN
ajfa-1690	96	30	is	be	AUX
ajfa-1690	96	31	54	54	NUM
ajfa-1690	96	32	.	.	PUNCT
ajfa-1690	97	1	concerning	concern	VERB
ajfa-1690	97	2	current	current	ADJ
ajfa-1690	97	3	ratio	ratio	NOUN
ajfa-1690	97	4	,	,	PUNCT
ajfa-1690	97	5	the	the	DET
ajfa-1690	97	6	mean	mean	NOUN
ajfa-1690	97	7	is	be	AUX
ajfa-1690	97	8	equal	equal	ADJ
ajfa-1690	97	9	to	to	ADP
ajfa-1690	97	10	1.2488	1.2488	NUM
ajfa-1690	97	11	,	,	PUNCT
ajfa-1690	97	12	which	which	PRON
ajfa-1690	97	13	shows	show	VERB
ajfa-1690	97	14	current	current	ADJ
ajfa-1690	97	15	assets	asset	NOUN
ajfa-1690	97	16	are	be	AUX
ajfa-1690	97	17	more	more	ADJ
ajfa-1690	97	18	than	than	ADP
ajfa-1690	97	19	current	current	ADJ
ajfa-1690	97	20	liabilities	liability	NOUN
ajfa-1690	97	21	and	and	CCONJ
ajfa-1690	97	22	companies	company	NOUN
ajfa-1690	97	23	are	be	AUX
ajfa-1690	97	24	able	able	ADJ
ajfa-1690	97	25	to	to	PART
ajfa-1690	97	26	pay	pay	VERB
ajfa-1690	97	27	the	the	DET
ajfa-1690	97	28	liabilities	liability	NOUN
ajfa-1690	97	29	.	.	PUNCT
ajfa-1690	98	1	the	the	DET
ajfa-1690	98	2	mean	mean	ADJ
ajfa-1690	98	3	acid	acid	NOUN
ajfa-1690	98	4	ratio	ratio	NOUN
ajfa-1690	98	5	is	be	AUX
ajfa-1690	98	6	0.7253	0.7253	NUM
ajfa-1690	98	7	,	,	PUNCT
ajfa-1690	98	8	which	which	PRON
ajfa-1690	98	9	in	in	ADP
ajfa-1690	98	10	terms	term	NOUN
ajfa-1690	98	11	of	of	ADP
ajfa-1690	98	12	this	this	DET
ajfa-1690	98	13	variable	variable	NOUN
ajfa-1690	98	14	shows	show	VERB
ajfa-1690	98	15	current	current	ADJ
ajfa-1690	98	16	assets	asset	NOUN
ajfa-1690	98	17	are	be	AUX
ajfa-1690	98	18	less	less	ADJ
ajfa-1690	98	19	than	than	ADP
ajfa-1690	98	20	current	current	ADJ
ajfa-1690	98	21	liabilities	liability	NOUN
ajfa-1690	98	22	and	and	CCONJ
ajfa-1690	98	23	companies	company	NOUN
ajfa-1690	98	24	are	be	AUX
ajfa-1690	98	25	not	not	PART
ajfa-1690	98	26	able	able	ADJ
ajfa-1690	98	27	to	to	PART
ajfa-1690	98	28	pay	pay	VERB
ajfa-1690	98	29	the	the	DET
ajfa-1690	98	30	liabilities	liability	NOUN
ajfa-1690	98	31	.	.	PUNCT
ajfa-1690	99	1	the	the	DET
ajfa-1690	99	2	mean	mean	ADJ
ajfa-1690	99	3	firm	firm	ADJ
ajfa-1690	99	4	size	size	NOUN
ajfa-1690	99	5	is	be	AUX
ajfa-1690	99	6	5.7829	5.7829	NUM
ajfa-1690	99	7	,	,	PUNCT
ajfa-1690	99	8	that	that	SCONJ
ajfa-1690	99	9	we	we	PRON
ajfa-1690	99	10	state	state	VERB
ajfa-1690	99	11	the	the	DET
ajfa-1690	99	12	average	average	ADJ
ajfa-1690	99	13	price	price	NOUN
ajfa-1690	99	14	-	-	PUNCT
ajfa-1690	99	15	book	book	NOUN
ajfa-1690	99	16	value	value	NOUN
ajfa-1690	99	17	for	for	ADP
ajfa-1690	99	18	firms	firm	NOUN
ajfa-1690	99	19	per	per	ADP
ajfa-1690	99	20	year	year	NOUN
ajfa-1690	99	21	are	be	AUX
ajfa-1690	99	22	5.7829	5.7829	NUM
ajfa-1690	99	23	.	.	PUNCT
ajfa-1690	100	1	in	in	ADP
ajfa-1690	100	2	regard	regard	NOUN
ajfa-1690	100	3	to	to	ADP
ajfa-1690	100	4	the	the	DET
ajfa-1690	100	5	last	last	NOUN
ajfa-1690	100	6	of	of	ADP
ajfa-1690	100	7	variables	variable	NOUN
ajfa-1690	100	8	studied	study	VERB
ajfa-1690	100	9	,	,	PUNCT
ajfa-1690	100	10	we	we	PRON
ajfa-1690	100	11	observed	observe	VERB
ajfa-1690	100	12	that	that	SCONJ
ajfa-1690	100	13	the	the	DET
ajfa-1690	100	14	average	average	ADJ
ajfa-1690	100	15	price	price	NOUN
ajfa-1690	100	16	-	-	PUNCT
ajfa-1690	100	17	book	book	NOUN
ajfa-1690	100	18	value	value	NOUN
ajfa-1690	100	19	for	for	ADP
ajfa-1690	100	20	firms	firm	NOUN
ajfa-1690	100	21	per	per	ADP
ajfa-1690	100	22	year	year	NOUN
ajfa-1690	100	23	is	be	AUX
ajfa-1690	100	24	0.6218	0.6218	NUM
ajfa-1690	100	25	.	.	PUNCT
ajfa-1690	101	1	5.2	5.2	NUM
ajfa-1690	101	2	correlation	correlation	NOUN
ajfa-1690	101	3	analysis	analysis	NOUN
ajfa-1690	101	4	table	table	NOUN
ajfa-1690	101	5	2	2	NUM
ajfa-1690	101	6	presents	present	VERB
ajfa-1690	101	7	the	the	DET
ajfa-1690	101	8	correlation	correlation	NOUN
ajfa-1690	101	9	matrix	matrix	NOUN
ajfa-1690	101	10	of	of	ADP
ajfa-1690	101	11	the	the	DET
ajfa-1690	101	12	variables	variable	NOUN
ajfa-1690	101	13	,	,	PUNCT
ajfa-1690	101	14	from	from	ADP
ajfa-1690	101	15	which	which	PRON
ajfa-1690	101	16	,	,	PUNCT
ajfa-1690	101	17	it	it	PRON
ajfa-1690	101	18	has	have	AUX
ajfa-1690	101	19	observed	observe	VERB
ajfa-1690	101	20	that	that	DET
ajfa-1690	101	21	thecorrelation	thecorrelation	NOUN
ajfa-1690	101	22	between	between	ADP
ajfa-1690	101	23	disclosure	disclosure	NOUN
ajfa-1690	101	24	quality	quality	NOUN
ajfa-1690	101	25	and	and	CCONJ
ajfa-1690	101	26	current	current	ADJ
ajfa-1690	101	27	ratio	ratio	NOUN
ajfa-1690	101	28	is	be	AUX
ajfa-1690	101	29	0/145	0/145	NUM
ajfa-1690	101	30	.	.	PUNCT
ajfa-1690	102	1	also	also	ADV
ajfa-1690	102	2	,	,	PUNCT
ajfa-1690	102	3	pearson	pearson	NOUN
ajfa-1690	102	4	correlation	correlation	NOUN
ajfa-1690	102	5	between	between	ADP
ajfa-1690	102	6	disclosure	disclosure	NOUN
ajfa-1690	102	7	quality	quality	NOUN
ajfa-1690	102	8	and	and	CCONJ
ajfa-1690	102	9	acid	acid	NOUN
ajfa-1690	102	10	ratio	ratio	NOUN
ajfa-1690	102	11	,	,	PUNCT
ajfa-1690	102	12	firm	firm	ADJ
ajfa-1690	102	13	size	size	NOUN
ajfa-1690	102	14	and	and	CCONJ
ajfa-1690	102	15	p	p	NOUN
ajfa-1690	102	16	/	/	SYM
ajfa-1690	102	17	b	b	NOUN
ajfa-1690	102	18	ratio	ratio	NOUN
ajfa-1690	102	19	are	be	AUX
ajfa-1690	102	20	0/131	0/131	NOUN
ajfa-1690	102	21	,	,	PUNCT
ajfa-1690	102	22	-0/138	-0/138	NOUN
ajfa-1690	102	23	,	,	PUNCT
ajfa-1690	102	24	and	and	CCONJ
ajfa-1690	102	25	0/212	0/212	NUM
ajfa-1690	102	26	.	.	PUNCT
ajfa-1690	103	1	table	table	NOUN
ajfa-1690	103	2	3	3	NUM
ajfa-1690	103	3	indicates	indicate	VERB
ajfa-1690	103	4	the	the	DET
ajfa-1690	103	5	multiple	multiple	ADJ
ajfa-1690	103	6	regressions	regression	NOUN
ajfa-1690	103	7	,	,	PUNCT
ajfa-1690	103	8	r	r	NOUN
ajfa-1690	103	9	square	square	NOUN
ajfa-1690	103	10	,	,	PUNCT
ajfa-1690	103	11	adjusted	adjust	VERB
ajfa-1690	103	12	r	r	NOUN
ajfa-1690	103	13	square	square	ADJ
ajfa-1690	103	14	and	and	CCONJ
ajfa-1690	103	15	standard	standard	ADJ
ajfa-1690	103	16	deviation	deviation	NOUN
ajfa-1690	103	17	of	of	ADP
ajfa-1690	103	18	the	the	DET
ajfa-1690	103	19	estimation	estimation	NOUN
ajfa-1690	103	20	.	.	PUNCT
ajfa-1690	104	1	the	the	DET
ajfa-1690	104	2	r	r	NOUN
ajfa-1690	104	3	,	,	PUNCT
ajfa-1690	104	4	r	r	NOUN
ajfa-1690	104	5	square	square	ADJ
ajfa-1690	104	6	and	and	CCONJ
ajfa-1690	104	7	adjusted	adjust	VERB
ajfa-1690	104	8	r	r	NOUN
ajfa-1690	104	9	square	square	NOUN
ajfa-1690	104	10	are	be	AUX
ajfa-1690	104	11	equal	equal	ADJ
ajfa-1690	104	12	to	to	ADP
ajfa-1690	104	13	0.262	0.262	NUM
ajfa-1690	104	14	,	,	PUNCT
ajfa-1690	104	15	0.069	0.069	NUM
ajfa-1690	104	16	and	and	CCONJ
ajfa-1690	104	17	0.052	0.052	NUM
ajfa-1690	104	18	respectively	respectively	ADV
ajfa-1690	104	19	which	which	PRON
ajfa-1690	104	20	it	it	PRON
ajfa-1690	104	21	means	mean	VERB
ajfa-1690	104	22	that	that	SCONJ
ajfa-1690	104	23	there	there	PRON
ajfa-1690	104	24	is	be	VERB
ajfa-1690	104	25	a	a	DET
ajfa-1690	104	26	poor	poor	ADJ
ajfa-1690	104	27	correlation	correlation	NOUN
ajfa-1690	104	28	between	between	ADP
ajfa-1690	104	29	disclosure	disclosure	NOUN
ajfa-1690	104	30	quality	quality	NOUN
ajfa-1690	104	31	as	as	ADP
ajfa-1690	104	32	dependent	dependent	ADJ
ajfa-1690	104	33	variable	variable	NOUN
ajfa-1690	104	34	and	and	CCONJ
ajfa-1690	104	35	other	other	ADJ
ajfa-1690	104	36	investigated	investigate	VERB
ajfa-1690	104	37	dependent	dependent	ADJ
ajfa-1690	104	38	variables	variable	NOUN
ajfa-1690	104	39	in	in	ADP
ajfa-1690	104	40	this	this	DET
ajfa-1690	104	41	study	study	NOUN
ajfa-1690	104	42	.	.	PUNCT
ajfa-1690	105	1	furthermore	furthermore	ADV
ajfa-1690	105	2	,	,	PUNCT
ajfa-1690	105	3	indicate	indicate	VERB
ajfa-1690	105	4	that	that	SCONJ
ajfa-1690	105	5	5	5	NUM
ajfa-1690	105	6	percent	percent	NOUN
ajfa-1690	105	7	of	of	ADP
ajfa-1690	105	8	changes	change	NOUN
ajfa-1690	105	9	(	(	PUNCT
ajfa-1690	105	10	variance	variance	NOUN
ajfa-1690	105	11	)	)	PUNCT
ajfa-1690	105	12	of	of	ADP
ajfa-1690	105	13	disclosure	disclosure	NOUN
ajfa-1690	105	14	quality	quality	NOUN
ajfa-1690	105	15	are	be	AUX
ajfa-1690	105	16	asian	asian	ADJ
ajfa-1690	105	17	journal	journal	NOUN
ajfa-1690	105	18	of	of	ADP
ajfa-1690	105	19	finance	finance	PROPN
ajfa-1690	105	20	&	&	CCONJ
ajfa-1690	105	21	accounting	accounting	PROPN
ajfa-1690	105	22	issn	issn	PROPN
ajfa-1690	105	23	1946	1946	NUM
ajfa-1690	105	24	-	-	PUNCT
ajfa-1690	105	25	052x	052x	NOUN
ajfa-1690	105	26	2012	2012	NUM
ajfa-1690	105	27	,	,	PUNCT
ajfa-1690	105	28	vol	vol	NOUN
ajfa-1690	105	29	.	.	PROPN
ajfa-1690	105	30	4	4	NUM
ajfa-1690	105	31	,	,	PUNCT
ajfa-1690	105	32	no	no	INTJ
ajfa-1690	105	33	.	.	NOUN
ajfa-1690	105	34	2	2	NUM
ajfa-1690	105	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	105	36	296	296	NUM
ajfa-1690	105	37	determined	determine	VERB
ajfa-1690	105	38	by	by	ADP
ajfa-1690	105	39	use	use	NOUN
ajfa-1690	105	40	of	of	ADP
ajfa-1690	105	41	investigated	investigate	VERB
ajfa-1690	105	42	independent	independent	ADJ
ajfa-1690	105	43	variables	variable	NOUN
ajfa-1690	105	44	in	in	ADP
ajfa-1690	105	45	this	this	DET
ajfa-1690	105	46	study	study	NOUN
ajfa-1690	105	47	and	and	CCONJ
ajfa-1690	105	48	95	95	NUM
ajfa-1690	105	49	percent	percent	NOUN
ajfa-1690	105	50	of	of	ADP
ajfa-1690	105	51	change	change	NOUN
ajfa-1690	105	52	is	be	AUX
ajfa-1690	105	53	conditional	conditional	ADJ
ajfa-1690	105	54	upon	upon	SCONJ
ajfa-1690	105	55	variables	variable	NOUN
ajfa-1690	105	56	that	that	PRON
ajfa-1690	105	57	have	have	AUX
ajfa-1690	105	58	not	not	PART
ajfa-1690	105	59	been	be	AUX
ajfa-1690	105	60	investigated	investigate	VERB
ajfa-1690	105	61	in	in	ADP
ajfa-1690	105	62	this	this	DET
ajfa-1690	105	63	study	study	NOUN
ajfa-1690	105	64	.	.	PUNCT
ajfa-1690	106	1	in	in	ADP
ajfa-1690	106	2	other	other	ADJ
ajfa-1690	106	3	words	word	NOUN
ajfa-1690	106	4	,	,	PUNCT
ajfa-1690	106	5	the	the	DET
ajfa-1690	106	6	regression	regression	NOUN
ajfa-1690	106	7	model	model	NOUN
ajfa-1690	106	8	is	be	AUX
ajfa-1690	106	9	not	not	PART
ajfa-1690	106	10	able	able	ADJ
ajfa-1690	106	11	to	to	PART
ajfa-1690	106	12	fit	fit	VERB
ajfa-1690	106	13	the	the	DET
ajfa-1690	106	14	investigated	investigate	VERB
ajfa-1690	106	15	data	datum	NOUN
ajfa-1690	106	16	.	.	PUNCT
ajfa-1690	107	1	table	table	NOUN
ajfa-1690	107	2	4	4	NUM
ajfa-1690	107	3	shows	show	VERB
ajfa-1690	107	4	the	the	DET
ajfa-1690	107	5	r	r	NOUN
ajfa-1690	107	6	square	square	ADJ
ajfa-1690	107	7	significance	significance	NOUN
ajfa-1690	107	8	test	test	NOUN
ajfa-1690	107	9	.	.	PUNCT
ajfa-1690	108	1	f	f	PROPN
ajfa-1690	108	2	indicates	indicate	VERB
ajfa-1690	108	3	if	if	SCONJ
ajfa-1690	108	4	the	the	DET
ajfa-1690	108	5	regression	regression	NOUN
ajfa-1690	108	6	model	model	NOUN
ajfa-1690	108	7	of	of	ADP
ajfa-1690	108	8	our	our	PRON
ajfa-1690	108	9	study	study	NOUN
ajfa-1690	108	10	is	be	AUX
ajfa-1690	108	11	model	model	NOUN
ajfa-1690	108	12	proper	proper	ADJ
ajfa-1690	108	13	or	or	CCONJ
ajfa-1690	108	14	not	not	PART
ajfa-1690	108	15	.	.	PUNCT
ajfa-1690	109	1	as	as	ADP
ajfa-1690	109	2	f=4.255	f=4.255	PUNCT
ajfa-1690	109	3	and	and	CCONJ
ajfa-1690	109	4	sig=0.002	sig=0.002	NOUN
ajfa-1690	109	5	and	and	CCONJ
ajfa-1690	109	6	p	p	NOUN
ajfa-1690	109	7	-	-	PUNCT
ajfa-1690	109	8	value	value	NOUN
ajfa-1690	109	9	is	be	AUX
ajfa-1690	109	10	less	less	ADJ
ajfa-1690	109	11	than	than	ADP
ajfa-1690	109	12	0.05	0.05	NUM
ajfa-1690	109	13	;	;	PUNCT
ajfa-1690	109	14	consequently	consequently	ADV
ajfa-1690	109	15	it	it	PRON
ajfa-1690	109	16	shows	show	VERB
ajfa-1690	109	17	that	that	SCONJ
ajfa-1690	109	18	variables	variable	NOUN
ajfa-1690	109	19	have	have	VERB
ajfa-1690	109	20	high	high	ADJ
ajfa-1690	109	21	determination	determination	NOUN
ajfa-1690	109	22	power	power	NOUN
ajfa-1690	109	23	and	and	CCONJ
ajfa-1690	109	24	are	be	AUX
ajfa-1690	109	25	able	able	ADJ
ajfa-1690	109	26	to	to	PART
ajfa-1690	109	27	describe	describe	VERB
ajfa-1690	109	28	the	the	DET
ajfa-1690	109	29	dependent	dependent	ADJ
ajfa-1690	109	30	variable	variable	ADJ
ajfa-1690	109	31	variance	variance	NOUN
ajfa-1690	109	32	.	.	PUNCT
ajfa-1690	110	1	in	in	ADP
ajfa-1690	110	2	other	other	ADJ
ajfa-1690	110	3	words	word	NOUN
ajfa-1690	110	4	,	,	PUNCT
ajfa-1690	110	5	our	our	PRON
ajfa-1690	110	6	study	study	NOUN
ajfa-1690	110	7	model	model	NOUN
ajfa-1690	110	8	regression	regression	NOUN
ajfa-1690	110	9	is	be	AUX
ajfa-1690	110	10	a	a	DET
ajfa-1690	110	11	suitable	suitable	ADJ
ajfa-1690	110	12	model	model	NOUN
ajfa-1690	110	13	and	and	CCONJ
ajfa-1690	110	14	by	by	ADP
ajfa-1690	110	15	use	use	NOUN
ajfa-1690	110	16	of	of	ADP
ajfa-1690	110	17	the	the	DET
ajfa-1690	110	18	model	model	NOUN
ajfa-1690	110	19	is	be	AUX
ajfa-1690	110	20	able	able	ADJ
ajfa-1690	110	21	to	to	PART
ajfa-1690	110	22	determine	determine	VERB
ajfa-1690	110	23	variation	variation	NOUN
ajfa-1690	110	24	of	of	ADP
ajfa-1690	110	25	the	the	DET
ajfa-1690	110	26	disclosure	disclosure	NOUN
ajfa-1690	110	27	quality	quality	NOUN
ajfa-1690	110	28	in	in	ADP
ajfa-1690	110	29	accordance	accordance	NOUN
ajfa-1690	110	30	with	with	ADP
ajfa-1690	110	31	the	the	DET
ajfa-1690	110	32	investigated	investigate	VERB
ajfa-1690	110	33	independent	independent	ADJ
ajfa-1690	110	34	variables	variable	NOUN
ajfa-1690	110	35	.	.	PUNCT
ajfa-1690	111	1	table	table	NOUN
ajfa-1690	111	2	5	5	NUM
ajfa-1690	111	3	points	point	NOUN
ajfa-1690	111	4	out	out	ADP
ajfa-1690	111	5	results	result	NOUN
ajfa-1690	111	6	with	with	ADP
ajfa-1690	111	7	regard	regard	NOUN
ajfa-1690	111	8	to	to	ADP
ajfa-1690	111	9	regression	regression	NOUN
ajfa-1690	111	10	effect	effect	NOUN
ajfa-1690	111	11	coefficients	coefficient	NOUN
ajfa-1690	111	12	of	of	ADP
ajfa-1690	111	13	investigated	investigate	VERB
ajfa-1690	111	14	independent	independent	ADJ
ajfa-1690	111	15	variables	variable	NOUN
ajfa-1690	111	16	in	in	ADP
ajfa-1690	111	17	this	this	DET
ajfa-1690	111	18	study	study	NOUN
ajfa-1690	111	19	on	on	ADP
ajfa-1690	111	20	disclosure	disclosure	NOUN
ajfa-1690	111	21	quality	quality	NOUN
ajfa-1690	111	22	as	as	ADP
ajfa-1690	111	23	dependent	dependent	ADJ
ajfa-1690	111	24	variable	variable	NOUN
ajfa-1690	111	25	.	.	PUNCT
ajfa-1690	112	1	6	6	X
ajfa-1690	112	2	.	.	X
ajfa-1690	112	3	conclusion	conclusion	VERB
ajfa-1690	112	4	the	the	DET
ajfa-1690	112	5	subject	subject	NOUN
ajfa-1690	112	6	of	of	ADP
ajfa-1690	112	7	information	information	NOUN
ajfa-1690	112	8	disclosure	disclosure	NOUN
ajfa-1690	112	9	is	be	AUX
ajfa-1690	112	10	not	not	PART
ajfa-1690	112	11	only	only	ADV
ajfa-1690	112	12	limited	limit	VERB
ajfa-1690	112	13	to	to	ADP
ajfa-1690	112	14	the	the	DET
ajfa-1690	112	15	exclusive	exclusive	ADJ
ajfa-1690	112	16	users	user	NOUN
ajfa-1690	112	17	,	,	PUNCT
ajfa-1690	112	18	but	but	CCONJ
ajfa-1690	112	19	also	also	ADV
ajfa-1690	112	20	consists	consist	VERB
ajfa-1690	112	21	of	of	ADP
ajfa-1690	112	22	people	people	NOUN
ajfa-1690	112	23	's	's	PART
ajfa-1690	112	24	necessity	necessity	NOUN
ajfa-1690	112	25	in	in	ADP
ajfa-1690	112	26	the	the	DET
ajfa-1690	112	27	society	society	NOUN
ajfa-1690	112	28	such	such	ADJ
ajfa-1690	112	29	as	as	ADP
ajfa-1690	112	30	professional	professional	ADJ
ajfa-1690	112	31	institutions	institution	NOUN
ajfa-1690	112	32	,	,	PUNCT
ajfa-1690	112	33	creditors	creditor	NOUN
ajfa-1690	112	34	,	,	PUNCT
ajfa-1690	112	35	government	government	NOUN
ajfa-1690	112	36	,	,	PUNCT
ajfa-1690	112	37	investors	investor	NOUN
ajfa-1690	112	38	and	and	CCONJ
ajfa-1690	112	39	other	other	ADJ
ajfa-1690	112	40	decision	decision	NOUN
ajfa-1690	112	41	-	-	PUNCT
ajfa-1690	112	42	makers	maker	NOUN
ajfa-1690	112	43	.	.	PUNCT
ajfa-1690	113	1	disclosure	disclosure	NOUN
ajfa-1690	113	2	increase	increase	VERB
ajfa-1690	113	3	transparency	transparency	NOUN
ajfa-1690	113	4	while	while	SCONJ
ajfa-1690	113	5	market	market	NOUN
ajfa-1690	113	6	transparency	transparency	NOUN
ajfa-1690	113	7	is	be	AUX
ajfa-1690	113	8	observed	observe	VERB
ajfa-1690	113	9	as	as	ADP
ajfa-1690	113	10	a	a	DET
ajfa-1690	113	11	fundamental	fundamental	ADJ
ajfa-1690	113	12	mechanism	mechanism	NOUN
ajfa-1690	113	13	in	in	ADP
ajfa-1690	113	14	order	order	NOUN
ajfa-1690	113	15	to	to	PART
ajfa-1690	113	16	decrease	decrease	VERB
ajfa-1690	113	17	the	the	DET
ajfa-1690	113	18	information	information	NOUN
ajfa-1690	113	19	asymmetry	asymmetry	NOUN
ajfa-1690	113	20	among	among	ADP
ajfa-1690	113	21	the	the	DET
ajfa-1690	113	22	market	market	NOUN
ajfa-1690	113	23	's	's	PART
ajfa-1690	113	24	participants	participant	NOUN
ajfa-1690	113	25	.	.	PUNCT
ajfa-1690	114	1	disclosure	disclosure	NOUN
ajfa-1690	114	2	helps	help	VERB
ajfa-1690	114	3	the	the	DET
ajfa-1690	114	4	stockholders	stockholder	NOUN
ajfa-1690	114	5	and	and	CCONJ
ajfa-1690	114	6	other	other	ADJ
ajfa-1690	114	7	participants	participant	NOUN
ajfa-1690	114	8	in	in	ADP
ajfa-1690	114	9	market	market	NOUN
ajfa-1690	114	10	to	to	PART
ajfa-1690	114	11	organize	organize	VERB
ajfa-1690	114	12	their	their	PRON
ajfa-1690	114	13	operations	operation	NOUN
ajfa-1690	114	14	favorably	favorably	ADV
ajfa-1690	114	15	.	.	PUNCT
ajfa-1690	115	1	the	the	DET
ajfa-1690	115	2	investors	investor	NOUN
ajfa-1690	115	3	can	can	AUX
ajfa-1690	115	4	buy	buy	VERB
ajfa-1690	115	5	and	and	CCONJ
ajfa-1690	115	6	sell	sell	VERB
ajfa-1690	115	7	stocks	stock	NOUN
ajfa-1690	115	8	accurately	accurately	ADV
ajfa-1690	115	9	and	and	CCONJ
ajfa-1690	115	10	have	have	VERB
ajfa-1690	115	11	control	control	NOUN
ajfa-1690	115	12	over	over	ADP
ajfa-1690	115	13	the	the	DET
ajfa-1690	115	14	company	company	NOUN
ajfa-1690	115	15	with	with	ADP
ajfa-1690	115	16	the	the	DET
ajfa-1690	115	17	help	help	NOUN
ajfa-1690	115	18	of	of	ADP
ajfa-1690	115	19	proper	proper	ADJ
ajfa-1690	115	20	disclosure	disclosure	NOUN
ajfa-1690	115	21	of	of	ADP
ajfa-1690	115	22	information	information	NOUN
ajfa-1690	115	23	.	.	PUNCT
ajfa-1690	116	1	increasing	increase	VERB
ajfa-1690	116	2	the	the	DET
ajfa-1690	116	3	information	information	NOUN
ajfa-1690	116	4	disclosure	disclosure	NOUN
ajfa-1690	116	5	is	be	AUX
ajfa-1690	116	6	useful	useful	ADJ
ajfa-1690	116	7	for	for	ADP
ajfa-1690	116	8	the	the	DET
ajfa-1690	116	9	users	user	NOUN
ajfa-1690	116	10	who	who	PRON
ajfa-1690	116	11	are	be	AUX
ajfa-1690	116	12	not	not	PART
ajfa-1690	116	13	able	able	ADJ
ajfa-1690	116	14	to	to	PART
ajfa-1690	116	15	determine	determine	VERB
ajfa-1690	116	16	future	future	ADJ
ajfa-1690	116	17	viewpoint	viewpoint	NOUN
ajfa-1690	116	18	of	of	ADP
ajfa-1690	116	19	the	the	DET
ajfa-1690	116	20	company	company	NOUN
ajfa-1690	116	21	(	(	PUNCT
ajfa-1690	116	22	dastgir	dastgir	NOUN
ajfa-1690	116	23	and	and	CCONJ
ajfa-1690	116	24	bazazzadeh	bazazzadeh	NOUN
ajfa-1690	116	25	2003	2003	NUM
ajfa-1690	116	26	)	)	PUNCT
ajfa-1690	116	27	.	.	PUNCT
ajfa-1690	117	1	the	the	DET
ajfa-1690	117	2	high	high	ADJ
ajfa-1690	117	3	level	level	NOUN
ajfa-1690	117	4	of	of	ADP
ajfa-1690	117	5	disclosure	disclosure	NOUN
ajfa-1690	117	6	will	will	AUX
ajfa-1690	117	7	make	make	VERB
ajfa-1690	117	8	reliability	reliability	NOUN
ajfa-1690	117	9	of	of	ADP
ajfa-1690	117	10	investors	investor	NOUN
ajfa-1690	117	11	in	in	ADP
ajfa-1690	117	12	companies	company	NOUN
ajfa-1690	117	13	increase	increase	VERB
ajfa-1690	117	14	and	and	CCONJ
ajfa-1690	117	15	hence	hence	ADV
ajfa-1690	117	16	efficiency	efficiency	NOUN
ajfa-1690	117	17	in	in	ADP
ajfa-1690	117	18	capital	capital	NOUN
ajfa-1690	117	19	market	market	NOUN
ajfa-1690	117	20	.	.	PUNCT
ajfa-1690	118	1	the	the	DET
ajfa-1690	118	2	objective	objective	NOUN
ajfa-1690	118	3	of	of	ADP
ajfa-1690	118	4	this	this	DET
ajfa-1690	118	5	study	study	NOUN
ajfa-1690	118	6	was	be	AUX
ajfa-1690	118	7	focused	focus	VERB
ajfa-1690	118	8	on	on	ADP
ajfa-1690	118	9	the	the	DET
ajfa-1690	118	10	relationship	relationship	NOUN
ajfa-1690	118	11	between	between	ADP
ajfa-1690	118	12	disclosure	disclosure	NOUN
ajfa-1690	118	13	quality	quality	NOUN
ajfa-1690	118	14	and	and	CCONJ
ajfa-1690	118	15	some	some	DET
ajfa-1690	118	16	firm	firm	NOUN
ajfa-1690	118	17	's	's	PART
ajfa-1690	118	18	financial	financial	ADJ
ajfa-1690	118	19	characteristics	characteristic	NOUN
ajfa-1690	118	20	in	in	ADP
ajfa-1690	118	21	tehran	tehran	PROPN
ajfa-1690	118	22	stock	stock	PROPN
ajfa-1690	118	23	exchange	exchange	PROPN
ajfa-1690	118	24	.	.	PUNCT
ajfa-1690	119	1	our	our	PRON
ajfa-1690	119	2	paper	paper	NOUN
ajfa-1690	119	3	aims	aim	VERB
ajfa-1690	119	4	to	to	PART
ajfa-1690	119	5	examine	examine	VERB
ajfa-1690	119	6	the	the	DET
ajfa-1690	119	7	relationship	relationship	NOUN
ajfa-1690	119	8	disclosure	disclosure	NOUN
ajfa-1690	119	9	quality	quality	NOUN
ajfa-1690	119	10	and	and	CCONJ
ajfa-1690	119	11	firm	firm	ADJ
ajfa-1690	119	12	characteristics	characteristic	NOUN
ajfa-1690	119	13	for	for	ADP
ajfa-1690	119	14	a	a	DET
ajfa-1690	119	15	sample	sample	NOUN
ajfa-1690	119	16	of	of	ADP
ajfa-1690	119	17	80	80	NUM
ajfa-1690	119	18	firms	firm	NOUN
ajfa-1690	119	19	listed	list	VERB
ajfa-1690	119	20	in	in	ADP
ajfa-1690	119	21	the	the	DET
ajfa-1690	119	22	iran	iran	PROPN
ajfa-1690	119	23	financial	financial	ADJ
ajfa-1690	119	24	market	market	NOUN
ajfa-1690	119	25	during	during	ADP
ajfa-1690	119	26	2006	2006	NUM
ajfa-1690	119	27	-	-	SYM
ajfa-1690	119	28	2009	2009	NUM
ajfa-1690	119	29	.	.	PUNCT
ajfa-1690	120	1	we	we	PRON
ajfa-1690	120	2	use	use	VERB
ajfa-1690	120	3	a	a	DET
ajfa-1690	120	4	linear	linear	ADJ
ajfa-1690	120	5	regression	regression	NOUN
ajfa-1690	120	6	analysis	analysis	NOUN
ajfa-1690	120	7	to	to	PART
ajfa-1690	120	8	examine	examine	VERB
ajfa-1690	120	9	the	the	DET
ajfa-1690	120	10	association	association	NOUN
ajfa-1690	120	11	between	between	ADP
ajfa-1690	120	12	the	the	DET
ajfa-1690	120	13	disclosure	disclosure	NOUN
ajfa-1690	120	14	quality	quality	NOUN
ajfa-1690	120	15	and	and	CCONJ
ajfa-1690	120	16	current	current	ADJ
ajfa-1690	120	17	ratio	ratio	NOUN
ajfa-1690	120	18	,	,	PUNCT
ajfa-1690	120	19	acid	acid	NOUN
ajfa-1690	120	20	ratio	ratio	NOUN
ajfa-1690	120	21	,	,	PUNCT
ajfa-1690	120	22	firm	firm	ADJ
ajfa-1690	120	23	size	size	NOUN
ajfa-1690	120	24	and	and	CCONJ
ajfa-1690	120	25	p	p	NOUN
ajfa-1690	120	26	/	/	SYM
ajfa-1690	120	27	b	b	NOUN
ajfa-1690	120	28	ratio	ratio	NOUN
ajfa-1690	120	29	.	.	PUNCT
ajfa-1690	121	1	the	the	DET
ajfa-1690	121	2	results	result	NOUN
ajfa-1690	121	3	of	of	ADP
ajfa-1690	121	4	study	study	NOUN
ajfa-1690	121	5	show	show	VERB
ajfa-1690	121	6	that	that	SCONJ
ajfa-1690	121	7	the	the	DET
ajfa-1690	121	8	disclosure	disclosure	NOUN
ajfa-1690	121	9	quality	quality	NOUN
ajfa-1690	121	10	is	be	AUX
ajfa-1690	121	11	having	have	VERB
ajfa-1690	121	12	positive	positive	ADJ
ajfa-1690	121	13	and	and	CCONJ
ajfa-1690	121	14	significant	significant	ADJ
ajfa-1690	121	15	relation	relation	NOUN
ajfa-1690	121	16	with	with	ADP
ajfa-1690	121	17	current	current	ADJ
ajfa-1690	121	18	,	,	PUNCT
ajfa-1690	121	19	acid	acid	NOUN
ajfa-1690	121	20	and	and	CCONJ
ajfa-1690	121	21	p	p	NOUN
ajfa-1690	121	22	/	/	SYM
ajfa-1690	121	23	b	b	NOUN
ajfa-1690	121	24	ratios	ratio	NOUN
ajfa-1690	121	25	.	.	PUNCT
ajfa-1690	122	1	also	also	ADV
ajfa-1690	122	2	,	,	PUNCT
ajfa-1690	122	3	we	we	PRON
ajfa-1690	122	4	find	find	VERB
ajfa-1690	122	5	that	that	SCONJ
ajfa-1690	122	6	there	there	PRON
ajfa-1690	122	7	is	be	VERB
ajfa-1690	122	8	a	a	DET
ajfa-1690	122	9	significant	significant	ADJ
ajfa-1690	122	10	and	and	CCONJ
ajfa-1690	122	11	negative	negative	ADJ
ajfa-1690	122	12	association	association	NOUN
ajfa-1690	122	13	between	between	ADP
ajfa-1690	122	14	disclosure	disclosure	NOUN
ajfa-1690	122	15	quality	quality	NOUN
ajfa-1690	122	16	and	and	CCONJ
ajfa-1690	122	17	firm	firm	ADJ
ajfa-1690	122	18	size	size	NOUN
ajfa-1690	122	19	.	.	PUNCT
ajfa-1690	123	1	references	reference	NOUN
ajfa-1690	123	2	ahmed	ahmed	PROPN
ajfa-1690	123	3	,	,	PUNCT
ajfa-1690	123	4	k.	k.	PROPN
ajfa-1690	123	5	,	,	PUNCT
ajfa-1690	123	6	&	&	CCONJ
ajfa-1690	123	7	d.	d.	PROPN
ajfa-1690	123	8	nicholls	nicholls	PROPN
ajfa-1690	123	9	.	.	PUNCT
ajfa-1690	124	1	(	(	PUNCT
ajfa-1690	124	2	1994	1994	NUM
ajfa-1690	124	3	)	)	PUNCT
ajfa-1690	124	4	.	.	PUNCT
ajfa-1690	125	1	the	the	DET
ajfa-1690	125	2	impact	impact	NOUN
ajfa-1690	125	3	of	of	ADP
ajfa-1690	125	4	non	non	ADJ
ajfa-1690	125	5	-	-	ADJ
ajfa-1690	125	6	financial	financial	ADJ
ajfa-1690	125	7	company	company	NOUN
ajfa-1690	125	8	characteristics	characteristic	NOUN
ajfa-1690	125	9	on	on	ADP
ajfa-1690	125	10	mandatory	mandatory	ADJ
ajfa-1690	125	11	disclosure	disclosure	NOUN
ajfa-1690	125	12	compliance	compliance	NOUN
ajfa-1690	125	13	in	in	ADP
ajfa-1690	125	14	developing	develop	VERB
ajfa-1690	125	15	countries	country	NOUN
ajfa-1690	125	16	:	:	PUNCT
ajfa-1690	125	17	the	the	DET
ajfa-1690	125	18	case	case	NOUN
ajfa-1690	125	19	of	of	ADP
ajfa-1690	125	20	bangladesh	bangladesh	NOUN
ajfa-1690	125	21	.	.	PUNCT
ajfa-1690	126	1	the	the	DET
ajfa-1690	126	2	international	international	ADJ
ajfa-1690	126	3	journal	journal	NOUN
ajfa-1690	126	4	of	of	ADP
ajfa-1690	126	5	accounting	accounting	NOUN
ajfa-1690	126	6	,	,	PUNCT
ajfa-1690	126	7	29(1	29(1	NUM
ajfa-1690	126	8	)	)	PUNCT
ajfa-1690	126	9	,	,	PUNCT
ajfa-1690	126	10	62	62	NUM
ajfa-1690	126	11	-	-	SYM
ajfa-1690	126	12	77	77	NUM
ajfa-1690	126	13	.	.	PUNCT
ajfa-1690	127	1	http://dx.doi.org/10.1111/j.1539-6975.2010.01399.x	http://dx.doi.org/10.1111/j.1539-6975.2010.01399.x	PROPN
ajfa-1690	127	2	ali	ali	PROPN
ajfa-1690	127	3	,	,	PUNCT
ajfa-1690	127	4	m.	m.	PROPN
ajfa-1690	127	5	j.	j.	PROPN
ajfa-1690	127	6	,	,	PUNCT
ajfa-1690	127	7	k.	k.	PROPN
ajfa-1690	127	8	ahmed	ahmed	PROPN
ajfa-1690	127	9	.	.	PUNCT
ajfa-1690	128	1	(	(	PUNCT
ajfa-1690	128	2	et	et	PROPN
ajfa-1690	128	3	al	al	PROPN
ajfa-1690	128	4	)	)	PUNCT
ajfa-1690	128	5	.	.	PUNCT
ajfa-1690	129	1	(	(	PUNCT
ajfa-1690	129	2	2004).disclosure	2004).disclosure	NUM
ajfa-1690	129	3	compliance	compliance	NOUN
ajfa-1690	129	4	with	with	ADP
ajfa-1690	129	5	national	national	ADJ
ajfa-1690	129	6	accounting	accounting	NOUN
ajfa-1690	129	7	standards	standard	NOUN
ajfa-1690	129	8	by	by	ADP
ajfa-1690	129	9	listed	list	VERB
ajfa-1690	129	10	companies	company	NOUN
ajfa-1690	129	11	in	in	ADP
ajfa-1690	129	12	south	south	PROPN
ajfa-1690	129	13	asia	asia	PROPN
ajfa-1690	129	14	.	.	PUNCT
ajfa-1690	130	1	accounting	accounting	NOUN
ajfa-1690	130	2	and	and	CCONJ
ajfa-1690	130	3	business	business	NOUN
ajfa-1690	130	4	research	research	NOUN
ajfa-1690	130	5	,	,	PUNCT
ajfa-1690	130	6	34(3	34(3	NUM
ajfa-1690	130	7	)	)	PUNCT
ajfa-1690	130	8	,	,	PUNCT
ajfa-1690	130	9	183	183	NUM
ajfa-1690	130	10	-	-	SYM
ajfa-1690	130	11	199	199	NUM
ajfa-1690	130	12	.	.	PUNCT
ajfa-1690	131	1	http://dx.doi.org/10.1080/00014788.2004.9729963	http://dx.doi.org/10.1080/00014788.2004.9729963	PROPN
ajfa-1690	131	2	asian	asian	ADJ
ajfa-1690	131	3	journal	journal	PROPN
ajfa-1690	131	4	of	of	ADP
ajfa-1690	131	5	finance	finance	PROPN
ajfa-1690	131	6	&	&	CCONJ
ajfa-1690	131	7	accounting	accounting	PROPN
ajfa-1690	131	8	issn	issn	PROPN
ajfa-1690	131	9	1946	1946	NUM
ajfa-1690	131	10	-	-	PUNCT
ajfa-1690	131	11	052x	052x	NOUN
ajfa-1690	131	12	2012	2012	NUM
ajfa-1690	131	13	,	,	PUNCT
ajfa-1690	131	14	vol	vol	NOUN
ajfa-1690	131	15	.	.	PROPN
ajfa-1690	131	16	4	4	NUM
ajfa-1690	131	17	,	,	PUNCT
ajfa-1690	131	18	no	no	INTJ
ajfa-1690	131	19	.	.	NOUN
ajfa-1690	131	20	2	2	NUM
ajfa-1690	131	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1690	131	22	297	297	NUM
ajfa-1690	131	23	alivar	alivar	PROPN
ajfa-1690	131	24	,	,	PUNCT
ajfa-1690	131	25	a.	a.	NOUN
ajfa-1690	131	26	(	(	PUNCT
ajfa-1690	131	27	2006	2006	NUM
ajfa-1690	131	28	)	)	PUNCT
ajfa-1690	131	29	.	.	PUNCT
ajfa-1690	132	1	disclosure	disclosure	NOUN
ajfa-1690	132	2	in	in	ADP
ajfa-1690	132	3	financial	financial	ADJ
ajfa-1690	132	4	reporting	reporting	NOUN
ajfa-1690	132	5	.	.	PUNCT
ajfa-1690	133	1	center	center	NOUN
ajfa-1690	133	2	for	for	ADP
ajfa-1690	133	3	professional	professional	ADJ
ajfa-1690	133	4	accounting	accounting	PROPN
ajfa-1690	133	5	&	&	CCONJ
ajfa-1690	133	6	auditing	auditing	NOUN
ajfa-1690	133	7	studies	study	NOUN
ajfa-1690	133	8	:	:	PUNCT
ajfa-1690	133	9	audit	audit	NOUN
ajfa-1690	133	10	organization	organization	NOUN
ajfa-1690	133	11	.	.	PUNCT
ajfa-1690	134	1	alsaeed	alsaeed	PROPN
ajfa-1690	134	2	,	,	PUNCT
ajfa-1690	134	3	k.	k.	PROPN
ajfa-1690	134	4	(	(	PUNCT
ajfa-1690	134	5	2006	2006	NUM
ajfa-1690	134	6	)	)	PUNCT
ajfa-1690	134	7	.	.	PUNCT
ajfa-1690	135	1	the	the	DET
ajfa-1690	135	2	association	association	NOUN
ajfa-1690	135	3	between	between	ADP
ajfa-1690	135	4	firm	firm	ADJ
ajfa-1690	135	5	-	-	PUNCT
ajfa-1690	135	6	specific	specific	ADJ
ajfa-1690	135	7	characteristics	characteristic	NOUN
ajfa-1690	135	8	and	and	CCONJ
ajfa-1690	135	9	disclosure	disclosure	NOUN
ajfa-1690	135	10	:	:	PUNCT
ajfa-1690	135	11	the	the	DET
ajfa-1690	135	12	case	case	NOUN
ajfa-1690	135	13	of	of	ADP
ajfa-1690	135	14	saudi	saudi	PROPN
ajfa-1690	135	15	arabia	arabia	PROPN
ajfa-1690	135	16	.	.	PUNCT
ajfa-1690	136	1	managerial	managerial	ADJ
ajfa-1690	136	2	auditing	auditing	NOUN
ajfa-1690	136	3	journal	journal	NOUN
ajfa-1690	136	4	,	,	PUNCT
ajfa-1690	136	5	21(5	21(5	NUM
ajfa-1690	136	6	)	)	PUNCT
ajfa-1690	136	7	,	,	PUNCT
ajfa-1690	136	8	476	476	NUM
ajfa-1690	136	9	-	-	SYM
ajfa-1690	136	10	496	496	NUM
ajfa-1690	136	11	.	.	PUNCT
ajfa-1690	137	1	http://dx.doi.org/10.1108/02686900610667256	http://dx.doi.org/10.1108/02686900610667256	PROPN
ajfa-1690	137	2	arabmazaryazdi	arabmazaryazdi	NOUN
ajfa-1690	137	3	,	,	PUNCT
ajfa-1690	137	4	m.	m.	NOUN
ajfa-1690	137	5	,	,	PUNCT
ajfa-1690	137	6	&	&	CCONJ
ajfa-1690	137	7	r.	r.	PROPN
ajfa-1690	137	8	arzitoun	arzitoun	PROPN
ajfa-1690	137	9	.	.	PUNCT
ajfa-1690	138	1	(	(	PUNCT
ajfa-1690	138	2	2005	2005	NUM
ajfa-1690	138	3	)	)	PUNCT
ajfa-1690	138	4	.	.	PUNCT
ajfa-1690	139	1	the	the	DET
ajfa-1690	139	2	relationship	relationship	NOUN
ajfa-1690	139	3	of	of	ADP
ajfa-1690	139	4	financial	financial	ADJ
ajfa-1690	139	5	structure	structure	NOUN
ajfa-1690	139	6	characteristics	characteristic	NOUN
ajfa-1690	139	7	and	and	CCONJ
ajfa-1690	139	8	firms	firm	NOUN
ajfa-1690	139	9	performance	performance	VERB
ajfa-1690	139	10	with	with	ADP
ajfa-1690	139	11	information	information	NOUN
ajfa-1690	139	12	disclosure	disclosure	NOUN
ajfa-1690	139	13	level	level	NOUN
ajfa-1690	139	14	in	in	ADP
ajfa-1690	139	15	financial	financial	ADJ
ajfa-1690	139	16	statements	statement	NOUN
ajfa-1690	139	17	.	.	PUNCT
ajfa-1690	140	1	auditing	audit	VERB
ajfa-1690	140	2	knowledge	knowledge	NOUN
ajfa-1690	140	3	quarterly	quarterly	ADV
ajfa-1690	140	4	,	,	PUNCT
ajfa-1690	140	5	22	22	NUM
ajfa-1690	140	6	.	.	PUNCT
ajfa-1690	140	7	archambault	archambault	PROPN
ajfa-1690	140	8	,	,	PUNCT
ajfa-1690	140	9	j.	j.	PROPN
ajfa-1690	140	10	j.	j.	PROPN
ajfa-1690	140	11	,	,	PUNCT
ajfa-1690	140	12	&	&	CCONJ
ajfa-1690	140	13	m.	m.	PROPN
ajfa-1690	140	14	e.	e.	PROPN
ajfa-1690	140	15	archambault	archambault	PROPN
ajfa-1690	140	16	.	.	PUNCT
ajfa-1690	141	1	(	(	PUNCT
ajfa-1690	141	2	2003	2003	NUM
ajfa-1690	141	3	)	)	PUNCT
ajfa-1690	141	4	.	.	PUNCT
ajfa-1690	142	1	a	a	DET
ajfa-1690	142	2	multinational	multinational	ADJ
ajfa-1690	142	3	test	test	NOUN
ajfa-1690	142	4	of	of	ADP
ajfa-1690	142	5	determinants	determinant	NOUN
ajfa-1690	142	6	of	of	ADP
ajfa-1690	142	7	corporate	corporate	ADJ
ajfa-1690	142	8	disclosure	disclosure	NOUN
ajfa-1690	142	9	.	.	PUNCT
ajfa-1690	143	1	the	the	DET
ajfa-1690	143	2	international	international	ADJ
ajfa-1690	143	3	journal	journal	NOUN
ajfa-1690	143	4	of	of	ADP
ajfa-1690	143	5	accounting	accounting	NOUN
ajfa-1690	143	6	,	,	PUNCT
ajfa-1690	143	7	38(2	38(2	NOUN
ajfa-1690	143	8	)	)	PUNCT
ajfa-1690	143	9	,	,	PUNCT
ajfa-1690	143	10	173	173	NUM
ajfa-1690	143	11	-	-	SYM
ajfa-1690	143	12	194	194	NUM
ajfa-1690	143	13	.	.	PUNCT
ajfa-1690	144	1	http://dx.doi.org/10.1016/s0020-7063(03)00021-9	http://dx.doi.org/10.1016/s0020-7063(03)00021-9	PROPN
ajfa-1690	144	2	barako	barako	PROPN
ajfa-1690	144	3	,	,	PUNCT
ajfa-1690	144	4	d.	d.	PROPN
ajfa-1690	144	5	g.	g.	PROPN
ajfa-1690	144	6	,	,	PUNCT
ajfa-1690	144	7	p.	p.	PROPN
ajfa-1690	144	8	hancock	hancock	PROPN
ajfa-1690	144	9	.	.	PUNCT
ajfa-1690	145	1	(	(	PUNCT
ajfa-1690	145	2	et	et	PROPN
ajfa-1690	145	3	al	al	PROPN
ajfa-1690	145	4	)	)	PUNCT
ajfa-1690	145	5	.	.	PUNCT
ajfa-1690	146	1	(	(	PUNCT
ajfa-1690	146	2	2007	2007	NUM
ajfa-1690	146	3	)	)	PUNCT
ajfa-1690	146	4	.	.	PUNCT
ajfa-1690	147	1	determinants	determinant	NOUN
ajfa-1690	147	2	of	of	ADP
ajfa-1690	147	3	voluntary	voluntary	ADJ
ajfa-1690	147	4	disclosures	disclosure	NOUN
ajfa-1690	147	5	in	in	ADP
ajfa-1690	147	6	kenyan	kenyan	ADJ
ajfa-1690	147	7	companies	company	NOUN
ajfa-1690	147	8	annual	annual	ADJ
ajfa-1690	147	9	reports	report	NOUN
ajfa-1690	147	10	.	.	PUNCT
ajfa-1690	148	1	african	african	ADJ
ajfa-1690	148	2	journal	journal	PROPN
ajfa-1690	148	3	of	of	ADP
ajfa-1690	148	4	business	business	NOUN
ajfa-1690	148	5	management	management	NOUN
ajfa-1690	148	6	,	,	PUNCT
ajfa-1690	148	7	1(5	1(5	NUM
ajfa-1690	148	8	)	)	PUNCT
ajfa-1690	148	9	,	,	PUNCT
ajfa-1690	148	10	113	113	NUM
ajfa-1690	148	11	-	-	SYM
ajfa-1690	148	12	128	128	NUM
ajfa-1690	148	13	.	.	PUNCT
ajfa-1690	149	1	http://dx.doi.org/10.1108/09675421011069513	http://dx.doi.org/10.1108/09675421011069513	PROPN
ajfa-1690	149	2	belkaoui	belkaoui	PROPN
ajfa-1690	149	3	,	,	PUNCT
ajfa-1690	149	4	a.	a.	PROPN
ajfa-1690	149	5	,	,	PUNCT
ajfa-1690	149	6	&	&	CCONJ
ajfa-1690	149	7	a.	a.	PROPN
ajfa-1690	149	8	l.	l.	PROPN
ajfa-1690	149	9	kahl	kahl	PROPN
ajfa-1690	149	10	.	.	PUNCT
ajfa-1690	150	1	(	(	PUNCT
ajfa-1690	150	2	1978	1978	NUM
ajfa-1690	150	3	)	)	PUNCT
ajfa-1690	150	4	.	.	PUNCT
ajfa-1690	151	1	corporate	corporate	ADJ
ajfa-1690	151	2	financial	financial	ADJ
ajfa-1690	151	3	disclosure	disclosure	NOUN
ajfa-1690	151	4	in	in	ADP
ajfa-1690	151	5	canada	canada	PROPN
ajfa-1690	151	6	.	.	PUNCT
ajfa-1690	152	1	canadian	canadian	PROPN
ajfa-1690	152	2	certified	certify	VERB
ajfa-1690	152	3	general	general	ADJ
ajfa-1690	152	4	accountants	accountant	NOUN
ajfa-1690	152	5	'	'	PART
ajfa-1690	152	6	association	association	PROPN
ajfa-1690	152	7	.	.	PUNCT
ajfa-1690	153	1	bleck	bleck	PROPN
ajfa-1690	153	2	,	,	PUNCT
ajfa-1690	153	3	a.	a.	PROPN
ajfa-1690	153	4	,	,	PUNCT
ajfa-1690	153	5	&	&	CCONJ
ajfa-1690	153	6	x.	x.	PROPN
ajfa-1690	153	7	liu	liu	PROPN
ajfa-1690	153	8	.	.	PUNCT
ajfa-1690	154	1	(	(	PUNCT
ajfa-1690	154	2	2007	2007	NUM
ajfa-1690	154	3	)	)	PUNCT
ajfa-1690	154	4	.	.	PUNCT
ajfa-1690	155	1	market	market	NOUN
ajfa-1690	155	2	transparency	transparency	NOUN
ajfa-1690	155	3	and	and	CCONJ
ajfa-1690	155	4	the	the	DET
ajfa-1690	155	5	accounting	accounting	NOUN
ajfa-1690	155	6	regime	regime	NOUN
ajfa-1690	155	7	.	.	PUNCT
ajfa-1690	156	1	journal	journal	NOUN
ajfa-1690	156	2	of	of	ADP
ajfa-1690	156	3	accounting	accounting	NOUN
ajfa-1690	156	4	research	research	NOUN
ajfa-1690	156	5	,	,	PUNCT
ajfa-1690	156	6	45(2	45(2	NOUN
ajfa-1690	156	7	)	)	PUNCT
ajfa-1690	156	8	,	,	PUNCT
ajfa-1690	156	9	229	229	NUM
ajfa-1690	156	10	-	-	SYM
ajfa-1690	156	11	256	256	NUM
ajfa-1690	156	12	.	.	PUNCT
ajfa-1690	157	1	http://dx.doi.org/10.1111/j.1475-679x.2007.00231.x	http://dx.doi.org/10.1111/j.1475-679x.2007.00231.x	NOUN
ajfa-1690	157	2	camfferman	camfferman	NOUN
ajfa-1690	157	3	,	,	PUNCT
ajfa-1690	157	4	k.	k.	PROPN
ajfa-1690	157	5	,	,	PUNCT
ajfa-1690	157	6	&	&	CCONJ
ajfa-1690	157	7	t.	t.	PROPN
ajfa-1690	157	8	e.	e.	PROPN
ajfa-1690	157	9	cooke	cooke	PROPN
ajfa-1690	157	10	.	.	PUNCT
ajfa-1690	158	1	(	(	PUNCT
ajfa-1690	158	2	2002	2002	NUM
ajfa-1690	158	3	)	)	PUNCT
ajfa-1690	158	4	.	.	PUNCT
ajfa-1690	159	1	an	an	DET
ajfa-1690	159	2	analysis	analysis	NOUN
ajfa-1690	159	3	of	of	ADP
ajfa-1690	159	4	disclosure	disclosure	NOUN
ajfa-1690	159	5	in	in	ADP
ajfa-1690	159	6	the	the	DET
ajfa-1690	159	7	annual	annual	ADJ
ajfa-1690	159	8	reports	report	NOUN
ajfa-1690	159	9	of	of	ADP
ajfa-1690	159	10	uk	uk	PROPN
ajfa-1690	159	11	and	and	CCONJ
ajfa-1690	159	12	dutch	dutch	ADJ
ajfa-1690	159	13	companies	company	NOUN
ajfa-1690	159	14	.	.	PUNCT
ajfa-1690	160	1	journal	journal	PROPN
ajfa-1690	160	2	of	of	ADP
ajfa-1690	160	3	international	international	ADJ
ajfa-1690	160	4	accounting	accounting	NOUN
ajfa-1690	160	5	research	research	NOUN
ajfa-1690	160	6	,	,	PUNCT
ajfa-1690	160	7	1(1	1(1	NUM
ajfa-1690	160	8	)	)	PUNCT
ajfa-1690	160	9	,	,	PUNCT
ajfa-1690	160	10	3	3	NUM
ajfa-1690	160	11	-	-	SYM
ajfa-1690	160	12	30	30	NUM
ajfa-1690	160	13	.	.	PUNCT
ajfa-1690	161	1	http://dx.doi.org/10.2308/jiar.2002.1.1.3	http://dx.doi.org/10.2308/jiar.2002.1.1.3	PROPN
ajfa-1690	161	2	cooke	cooke	PROPN
ajfa-1690	161	3	,	,	PUNCT
ajfa-1690	161	4	t.	t.	PROPN
ajfa-1690	161	5	e.	e.	PROPN
ajfa-1690	161	6	(	(	PUNCT
ajfa-1690	161	7	1989	1989	NUM
ajfa-1690	161	8	)	)	PUNCT
ajfa-1690	161	9	.	.	PUNCT
ajfa-1690	162	1	voluntary	voluntary	ADJ
ajfa-1690	162	2	corporate	corporate	ADJ
ajfa-1690	162	3	disclosure	disclosure	NOUN
ajfa-1690	162	4	by	by	ADP
ajfa-1690	162	5	swedish	swedish	ADJ
ajfa-1690	162	6	companies	company	NOUN
ajfa-1690	162	7	.	.	PUNCT
ajfa-1690	163	1	journal	journal	PROPN
ajfa-1690	163	2	of	of	ADP
ajfa-1690	163	3	international	international	ADJ
ajfa-1690	163	4	financial	financial	ADJ
ajfa-1690	163	5	management	management	NOUN
ajfa-1690	163	6	&	&	CCONJ
ajfa-1690	163	7	accounting	accounting	PROPN
ajfa-1690	163	8	,	,	PUNCT
ajfa-1690	163	9	1(2	1(2	NUM
ajfa-1690	163	10	)	)	PUNCT
ajfa-1690	163	11	,	,	PUNCT
ajfa-1690	163	12	171	171	NUM
ajfa-1690	163	13	-	-	SYM
ajfa-1690	163	14	195	195	NUM
ajfa-1690	163	15	.	.	NOUN
ajfa-1690	163	16	http://dx.doi.org/10.1111/j.1467-646x.1989.tb00009.x	http://dx.doi.org/10.1111/j.1467-646x.1989.tb00009.x	NOUN
ajfa-1690	163	17	dahawy	dahawy	PROPN
ajfa-1690	163	18	,	,	PUNCT
ajfa-1690	163	19	k.	k.	PROPN
ajfa-1690	163	20	(	(	PUNCT
ajfa-1690	163	21	2009	2009	NUM
ajfa-1690	163	22	)	)	PUNCT
ajfa-1690	163	23	.	.	PUNCT
ajfa-1690	164	1	company	company	NOUN
ajfa-1690	164	2	characteristics	characteristic	NOUN
ajfa-1690	164	3	and	and	CCONJ
ajfa-1690	164	4	disclosure	disclosure	NOUN
ajfa-1690	164	5	level	level	NOUN
ajfa-1690	164	6	:	:	PUNCT
ajfa-1690	164	7	the	the	DET
ajfa-1690	164	8	case	case	NOUN
ajfa-1690	164	9	of	of	ADP
ajfa-1690	164	10	egypt	egypt	PROPN
ajfa-1690	164	11	.	.	PUNCT
ajfa-1690	165	1	international	international	ADJ
ajfa-1690	165	2	research	research	PROPN
ajfa-1690	165	3	journal	journal	NOUN
ajfa-1690	165	4	of	of	ADP
ajfa-1690	165	5	finance	finance	NOUN
ajfa-1690	165	6	and	and	CCONJ
ajfa-1690	165	7	economics	economic	NOUN
ajfa-1690	165	8	,	,	PUNCT
ajfa-1690	165	9	34	34	NUM
ajfa-1690	165	10	,	,	PUNCT
ajfa-1690	165	11	194	194	NUM
ajfa-1690	165	12	-	-	SYM
ajfa-1690	165	13	208	208	NUM
ajfa-1690	165	14	.	.	PUNCT
ajfa-1690	166	1	dastgir	dastgir	PROPN
ajfa-1690	166	2	,	,	PUNCT
ajfa-1690	166	3	m.	m.	NOUN
ajfa-1690	166	4	,	,	PUNCT
ajfa-1690	166	5	&	&	CCONJ
ajfa-1690	166	6	h.	h.	PROPN
ajfa-1690	166	7	r.	r.	PROPN
ajfa-1690	166	8	bazazzade.h	bazazzade.h	PROPN
ajfa-1690	167	1	(	(	PUNCT
ajfa-1690	167	2	2003	2003	NUM
ajfa-1690	167	3	)	)	PUNCT
ajfa-1690	167	4	.	.	PUNCT
ajfa-1690	168	1	the	the	DET
ajfa-1690	168	2	effect	effect	NOUN
ajfa-1690	168	3	of	of	ADP
ajfa-1690	168	4	the	the	DET
ajfa-1690	168	5	level	level	NOUN
ajfa-1690	168	6	of	of	ADP
ajfa-1690	168	7	disclosue	disclosue	NOUN
ajfa-1690	168	8	on	on	ADP
ajfa-1690	168	9	cost	cost	NOUN
ajfa-1690	168	10	of	of	ADP
ajfa-1690	168	11	equity	equity	NOUN
ajfa-1690	168	12	capital	capital	NOUN
ajfa-1690	168	13	.	.	PUNCT
ajfa-1690	169	1	financial	financial	ADJ
ajfa-1690	169	2	research	research	NOUN
ajfa-1690	169	3	,	,	PUNCT
ajfa-1690	169	4	5(16	5(16	NUM
ajfa-1690	169	5	)	)	PUNCT
ajfa-1690	169	6	,	,	PUNCT
ajfa-1690	169	7	83	83	NUM
ajfa-1690	169	8	-	-	SYM
ajfa-1690	169	9	103	103	NUM
ajfa-1690	169	10	.	.	PUNCT
ajfa-1690	170	1	hassan	hassan	PROPN
ajfa-1690	170	2	,	,	PUNCT
ajfa-1690	170	3	o.	o.	PROPN
ajfa-1690	170	4	a.	a.	PROPN
ajfa-1690	170	5	g.	g.	PROPN
ajfa-1690	170	6	,	,	PUNCT
ajfa-1690	170	7	g.	g.	PROPN
ajfa-1690	170	8	giorgioni	giorgioni	PROPN
ajfa-1690	170	9	.	.	PUNCT
ajfa-1690	171	1	(	(	PUNCT
ajfa-1690	171	2	et	et	PROPN
ajfa-1690	171	3	al	al	PROPN
ajfa-1690	171	4	)	)	PUNCT
ajfa-1690	171	5	.	.	PUNCT
ajfa-1690	172	1	(	(	PUNCT
ajfa-1690	172	2	2006	2006	NUM
ajfa-1690	172	3	)	)	PUNCT
ajfa-1690	172	4	.	.	PUNCT
ajfa-1690	173	1	the	the	DET
ajfa-1690	173	2	extent	extent	NOUN
ajfa-1690	173	3	of	of	ADP
ajfa-1690	173	4	financial	financial	ADJ
ajfa-1690	173	5	disclosure	disclosure	NOUN
ajfa-1690	173	6	and	and	CCONJ
ajfa-1690	173	7	its	its	PRON
ajfa-1690	173	8	determinants	determinant	NOUN
ajfa-1690	173	9	in	in	ADP
ajfa-1690	173	10	an	an	DET
ajfa-1690	173	11	emerging	emerge	VERB
ajfa-1690	173	12	capital	capital	NOUN
ajfa-1690	173	13	market	market	NOUN
ajfa-1690	173	14	:	:	PUNCT
ajfa-1690	173	15	the	the	DET
ajfa-1690	173	16	case	case	NOUN
ajfa-1690	173	17	of	of	ADP
ajfa-1690	173	18	egypt	egypt	PROPN
ajfa-1690	173	19	.	.	PUNCT
ajfa-1690	174	1	international	international	ADJ
ajfa-1690	174	2	journal	journal	PROPN
ajfa-1690	174	3	of	of	ADP
ajfa-1690	174	4	accounting	accounting	NOUN
ajfa-1690	174	5	,	,	PUNCT
ajfa-1690	174	6	auditing	auditing	NOUN
ajfa-1690	174	7	and	and	CCONJ
ajfa-1690	174	8	performance	performance	NOUN
ajfa-1690	174	9	evaluation	evaluation	NOUN
ajfa-1690	174	10	,	,	PUNCT
ajfa-1690	174	11	3(1	3(1	NUM
ajfa-1690	174	12	)	)	PUNCT
ajfa-1690	174	13	,	,	PUNCT
ajfa-1690	174	14	41	41	NUM
ajfa-1690	174	15	-	-	SYM
ajfa-1690	174	16	67	67	NUM
ajfa-1690	174	17	.	.	PUNCT
ajfa-1690	175	1	hussainey	hussainey	PROPN
ajfa-1690	175	2	,	,	PUNCT
ajfa-1690	175	3	k.	k.	PROPN
ajfa-1690	175	4	,	,	PUNCT
ajfa-1690	175	5	&	&	CCONJ
ajfa-1690	175	6	s.	s.	PROPN
ajfa-1690	175	7	mouselli	mouselli	PROPN
ajfa-1690	175	8	.	.	PUNCT
ajfa-1690	176	1	(	(	PUNCT
ajfa-1690	176	2	2010	2010	NUM
ajfa-1690	176	3	)	)	PUNCT
ajfa-1690	176	4	.	.	PUNCT
ajfa-1690	177	1	disclosure	disclosure	NOUN
ajfa-1690	177	2	quality	quality	NOUN
ajfa-1690	177	3	and	and	CCONJ
ajfa-1690	177	4	stock	stock	NOUN
ajfa-1690	177	5	returns	return	NOUN
ajfa-1690	177	6	in	in	ADP
ajfa-1690	177	7	the	the	DET
ajfa-1690	177	8	uk	uk	PROPN
ajfa-1690	177	9	.	.	PROPN
ajfa-1690	177	10	journal	journal	PROPN
ajfa-1690	177	11	of	of	ADP
ajfa-1690	177	12	applied	apply	VERB
ajfa-1690	177	13	accounting	accounting	NOUN
ajfa-1690	177	14	research	research	NOUN
ajfa-1690	177	15	,	,	PUNCT
ajfa-1690	177	16	11(2	11(2	NOUN
ajfa-1690	177	17	)	)	PUNCT
ajfa-1690	177	18	,	,	PUNCT
ajfa-1690	177	19	154	154	NUM
ajfa-1690	177	20	-	-	SYM
ajfa-1690	177	21	174	174	NUM
ajfa-1690	177	22	.	.	PUNCT
ajfa-1690	178	1	http://dx.doi.org/10.1108/09675421011069513	http://dx.doi.org/10.1108/09675421011069513	PROPN
ajfa-1690	178	2	jensen	jensen	PROPN
ajfa-1690	178	3	,	,	PUNCT
ajfa-1690	178	4	m.	m.	PROPN
ajfa-1690	178	5	c.	c.	PROPN
ajfa-1690	178	6	,	,	PUNCT
ajfa-1690	178	7	&	&	CCONJ
ajfa-1690	178	8	w.	w.	PROPN
ajfa-1690	178	9	h.	h.	PROPN
ajfa-1690	178	10	meckling	meckling	PROPN
ajfa-1690	178	11	.	.	PUNCT
ajfa-1690	179	1	(	(	PUNCT
ajfa-1690	179	2	1976	1976	NUM
ajfa-1690	179	3	)	)	PUNCT
ajfa-1690	179	4	.	.	PUNCT
ajfa-1690	180	1	theory	theory	NOUN
ajfa-1690	180	2	of	of	ADP
ajfa-1690	180	3	the	the	DET
ajfa-1690	180	4	firm	firm	NOUN
ajfa-1690	180	5	:	:	PUNCT
ajfa-1690	180	6	managerial	managerial	ADJ
ajfa-1690	180	7	behavior	behavior	NOUN
ajfa-1690	180	8	,	,	PUNCT
ajfa-1690	180	9	agency	agency	NOUN
ajfa-1690	180	10	costs	cost	NOUN
ajfa-1690	180	11	and	and	CCONJ
ajfa-1690	180	12	ownership	ownership	NOUN
ajfa-1690	180	13	structure	structure	NOUN
ajfa-1690	180	14	.	.	PUNCT
ajfa-1690	181	1	journal	journal	NOUN
ajfa-1690	181	2	of	of	ADP
ajfa-1690	181	3	financial	financial	ADJ
ajfa-1690	181	4	economics	economic	NOUN
ajfa-1690	181	5	,	,	PUNCT
ajfa-1690	181	6	3(4	3(4	NUM
ajfa-1690	181	7	)	)	PUNCT
ajfa-1690	181	8	,	,	PUNCT
ajfa-1690	181	9	305	305	NUM
ajfa-1690	181	10	-	-	SYM
ajfa-1690	181	11	360	360	NUM
ajfa-1690	181	12	.	.	PUNCT
ajfa-1690	182	1	http://dx.doi.org/10.1002/9780470752135.ch17	http://dx.doi.org/10.1002/9780470752135.ch17	NOUN
ajfa-1690	182	2	asian	asian	ADJ
ajfa-1690	182	3	journal	journal	NOUN
ajfa-1690	182	4	of	of	ADP
ajfa-1690	182	5	finance	finance	PROPN
ajfa-1690	182	6	&	&	CCONJ
ajfa-1690	182	7	accounting	accounting	PROPN
ajfa-1690	182	8	issn	issn	PROPN
ajfa-1690	182	9	1946	1946	NUM
ajfa-1690	182	10	-	-	PUNCT
ajfa-1690	182	11	052x	052x	NOUN
ajfa-1690	182	12	2012	2012	NUM
ajfa-1690	182	13	,	,	PUNCT
ajfa-1690	182	14	vol	vol	NOUN
ajfa-1690	182	15	.	.	PROPN
ajfa-1690	182	16	4	4	NUM
ajfa-1690	182	17	,	,	PUNCT
ajfa-1690	182	18	no	no	INTJ
ajfa-1690	182	19	.	.	NOUN
ajfa-1690	182	20	2	2	NUM
ajfa-1690	182	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	182	22	298	298	NUM
ajfa-1690	182	23	kanda	kanda	PROPN
ajfa-1690	182	24	,	,	PUNCT
ajfa-1690	182	25	h.	h.	PROPN
ajfa-1690	182	26	(	(	PUNCT
ajfa-1690	182	27	2001	2001	NUM
ajfa-1690	182	28	)	)	PUNCT
ajfa-1690	182	29	.	.	PUNCT
ajfa-1690	183	1	disclosure	disclosure	NOUN
ajfa-1690	183	2	and	and	CCONJ
ajfa-1690	183	3	corporate	corporate	ADJ
ajfa-1690	183	4	governance	governance	NOUN
ajfa-1690	183	5	:	:	PUNCT
ajfa-1690	183	6	a	a	DET
ajfa-1690	183	7	japanese	japanese	ADJ
ajfa-1690	183	8	perspective	perspective	NOUN
ajfa-1690	183	9	.	.	PUNCT
ajfa-1690	184	1	corporate	corporate	ADJ
ajfa-1690	184	2	governance	governance	NOUN
ajfa-1690	184	3	in	in	ADP
ajfa-1690	184	4	asia	asia	PROPN
ajfa-1690	184	5	:	:	PUNCT
ajfa-1690	184	6	a	a	DET
ajfa-1690	184	7	comparative	comparative	ADJ
ajfa-1690	184	8	perspective	perspective	NOUN
ajfa-1690	184	9	,	,	PUNCT
ajfa-1690	184	10	149	149	NUM
ajfa-1690	184	11	.	.	PUNCT
ajfa-1690	184	12	laidroo	laidroo	PROPN
ajfa-1690	184	13	,	,	PUNCT
ajfa-1690	184	14	l.	l.	PROPN
ajfa-1690	184	15	(	(	PUNCT
ajfa-1690	184	16	2009	2009	NUM
ajfa-1690	184	17	)	)	PUNCT
ajfa-1690	184	18	.	.	PUNCT
ajfa-1690	185	1	association	association	NOUN
ajfa-1690	185	2	between	between	ADP
ajfa-1690	185	3	ownership	ownership	NOUN
ajfa-1690	185	4	structure	structure	NOUN
ajfa-1690	185	5	and	and	CCONJ
ajfa-1690	185	6	public	public	ADJ
ajfa-1690	185	7	announcements	announcement	NOUN
ajfa-1690	185	8	'	'	PART
ajfa-1690	185	9	disclosures	disclosure	NOUN
ajfa-1690	185	10	.	.	PUNCT
ajfa-1690	186	1	corporate	corporate	ADJ
ajfa-1690	186	2	governance	governance	NOUN
ajfa-1690	186	3	:	:	PUNCT
ajfa-1690	186	4	an	an	DET
ajfa-1690	186	5	international	international	ADJ
ajfa-1690	186	6	review	review	NOUN
ajfa-1690	186	7	,	,	PUNCT
ajfa-1690	186	8	17(1	17(1	NUM
ajfa-1690	186	9	)	)	PUNCT
ajfa-1690	186	10	,	,	PUNCT
ajfa-1690	186	11	13	13	NUM
ajfa-1690	186	12	-	-	SYM
ajfa-1690	186	13	34	34	NUM
ajfa-1690	186	14	.	.	PUNCT
ajfa-1690	187	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	NOUN
ajfa-1690	187	2	mangena	mangena	NOUN
ajfa-1690	187	3	,	,	PUNCT
ajfa-1690	187	4	m.	m.	NOUN
ajfa-1690	187	5	,	,	PUNCT
ajfa-1690	187	6	&	&	CCONJ
ajfa-1690	187	7	v.	v.	ADP
ajfa-1690	187	8	tauringana	tauringana	PROPN
ajfa-1690	187	9	.	.	PUNCT
ajfa-1690	188	1	(	(	PUNCT
ajfa-1690	188	2	2007	2007	NUM
ajfa-1690	188	3	)	)	PUNCT
ajfa-1690	188	4	.	.	PUNCT
ajfa-1690	189	1	corporate	corporate	ADJ
ajfa-1690	189	2	compliance	compliance	NOUN
ajfa-1690	189	3	with	with	ADP
ajfa-1690	189	4	non	non	ADJ
ajfa-1690	189	5	-	-	ADJ
ajfa-1690	189	6	mandatory	mandatory	ADJ
ajfa-1690	189	7	statements	statement	NOUN
ajfa-1690	189	8	of	of	ADP
ajfa-1690	189	9	best	good	ADJ
ajfa-1690	189	10	practice	practice	NOUN
ajfa-1690	189	11	:	:	PUNCT
ajfa-1690	189	12	the	the	DET
ajfa-1690	189	13	case	case	NOUN
ajfa-1690	189	14	of	of	ADP
ajfa-1690	189	15	the	the	DET
ajfa-1690	189	16	asb	asb	PROPN
ajfa-1690	189	17	statement	statement	NOUN
ajfa-1690	189	18	on	on	ADP
ajfa-1690	189	19	interim	interim	ADJ
ajfa-1690	189	20	reports	report	NOUN
ajfa-1690	189	21	.	.	PUNCT
ajfa-1690	190	1	european	european	ADJ
ajfa-1690	190	2	accounting	accounting	PROPN
ajfa-1690	190	3	review	review	PROPN
ajfa-1690	190	4	,	,	PUNCT
ajfa-1690	190	5	16(2	16(2	NUM
ajfa-1690	190	6	)	)	PUNCT
ajfa-1690	190	7	,	,	PUNCT
ajfa-1690	190	8	399	399	NUM
ajfa-1690	190	9	-	-	SYM
ajfa-1690	190	10	427	427	NUM
ajfa-1690	190	11	.	.	PUNCT
ajfa-1690	191	1	http://dx.doi.org/10.1080/09638180701391014	http://dx.doi.org/10.1080/09638180701391014	PROPN
ajfa-1690	191	2	meek	meek	PROPN
ajfa-1690	191	3	,	,	PUNCT
ajfa-1690	191	4	g.	g.	PROPN
ajfa-1690	191	5	k.	k.	PROPN
ajfa-1690	191	6	,	,	PUNCT
ajfa-1690	191	7	c.	c.	PROPN
ajfa-1690	191	8	b.	b.	PROPN
ajfa-1690	191	9	roberts	roberts	PROPN
ajfa-1690	191	10	.	.	PUNCT
ajfa-1690	192	1	(	(	PUNCT
ajfa-1690	192	2	et	et	PROPN
ajfa-1690	192	3	al	al	PROPN
ajfa-1690	192	4	)	)	PUNCT
ajfa-1690	192	5	.	.	PUNCT
ajfa-1690	193	1	(	(	PUNCT
ajfa-1690	193	2	1995	1995	NUM
ajfa-1690	193	3	)	)	PUNCT
ajfa-1690	193	4	.	.	PUNCT
ajfa-1690	194	1	factors	factor	NOUN
ajfa-1690	194	2	influencing	influence	VERB
ajfa-1690	194	3	voluntary	voluntary	ADJ
ajfa-1690	194	4	annual	annual	ADJ
ajfa-1690	194	5	report	report	NOUN
ajfa-1690	194	6	disclosures	disclosure	NOUN
ajfa-1690	194	7	by	by	ADP
ajfa-1690	194	8	us	we	PRON
ajfa-1690	194	9	,	,	PUNCT
ajfa-1690	194	10	uk	uk	PROPN
ajfa-1690	194	11	and	and	CCONJ
ajfa-1690	194	12	continental	continental	ADJ
ajfa-1690	194	13	european	european	PROPN
ajfa-1690	194	14	multinational	multinational	PROPN
ajfa-1690	194	15	corporations	corporation	NOUN
ajfa-1690	194	16	.	.	PUNCT
ajfa-1690	195	1	journal	journal	PROPN
ajfa-1690	195	2	of	of	ADP
ajfa-1690	195	3	international	international	ADJ
ajfa-1690	195	4	business	business	NOUN
ajfa-1690	195	5	studies	study	NOUN
ajfa-1690	195	6	,	,	PUNCT
ajfa-1690	195	7	26(3	26(3	NUM
ajfa-1690	195	8	)	)	PUNCT
ajfa-1690	195	9	,	,	PUNCT
ajfa-1690	195	10	555	555	NUM
ajfa-1690	195	11	-	-	SYM
ajfa-1690	195	12	572	572	NUM
ajfa-1690	195	13	.	.	PUNCT
ajfa-1690	196	1	http://dx.doi.org/10.1057/palgrave.jibs.8490186	http://dx.doi.org/10.1057/palgrave.jibs.8490186	PROPN
ajfa-1690	196	2	naser	naser	NOUN
ajfa-1690	196	3	,	,	PUNCT
ajfa-1690	196	4	k.	k.	PROPN
ajfa-1690	196	5	(	(	PUNCT
ajfa-1690	196	6	1998	1998	NUM
ajfa-1690	196	7	)	)	PUNCT
ajfa-1690	196	8	.	.	PUNCT
ajfa-1690	197	1	comprehensiveness	comprehensiveness	NOUN
ajfa-1690	197	2	of	of	ADP
ajfa-1690	197	3	disclosure	disclosure	NOUN
ajfa-1690	197	4	of	of	ADP
ajfa-1690	197	5	non	non	ADJ
ajfa-1690	197	6	-	-	ADJ
ajfa-1690	197	7	financial	financial	ADJ
ajfa-1690	197	8	companies	company	NOUN
ajfa-1690	197	9	:	:	PUNCT
ajfa-1690	197	10	listed	list	VERB
ajfa-1690	197	11	on	on	ADP
ajfa-1690	197	12	the	the	DET
ajfa-1690	197	13	amman	amman	ADJ
ajfa-1690	197	14	financial	financial	ADJ
ajfa-1690	197	15	market	market	NOUN
ajfa-1690	197	16	.	.	PUNCT
ajfa-1690	198	1	international	international	ADJ
ajfa-1690	198	2	journal	journal	PROPN
ajfa-1690	198	3	of	of	ADP
ajfa-1690	198	4	commerce	commerce	PROPN
ajfa-1690	198	5	and	and	CCONJ
ajfa-1690	198	6	management	management	NOUN
ajfa-1690	198	7	,	,	PUNCT
ajfa-1690	198	8	8(1	8(1	NOUN
ajfa-1690	198	9	)	)	PUNCT
ajfa-1690	198	10	,	,	PUNCT
ajfa-1690	198	11	88	88	NUM
ajfa-1690	198	12	-	-	SYM
ajfa-1690	198	13	119	119	NUM
ajfa-1690	198	14	.	.	PUNCT
ajfa-1690	199	1	http://dx.doi.org/10.1108/eb047365	http://dx.doi.org/10.1108/eb047365	PROPN
ajfa-1690	199	2	naser	naser	PROPN
ajfa-1690	199	3	,	,	PUNCT
ajfa-1690	199	4	k.	k.	PROPN
ajfa-1690	199	5	,	,	PUNCT
ajfa-1690	199	6	&	&	CCONJ
ajfa-1690	199	7	k.	k.	PROPN
ajfa-1690	199	8	al	al	PROPN
ajfa-1690	199	9	-	-	PUNCT
ajfa-1690	199	10	khatib	khatib	PROPN
ajfa-1690	199	11	.	.	PUNCT
ajfa-1690	200	1	(	(	PUNCT
ajfa-1690	200	2	2000	2000	NUM
ajfa-1690	200	3	)	)	PUNCT
ajfa-1690	200	4	.	.	PUNCT
ajfa-1690	201	1	the	the	DET
ajfa-1690	201	2	extent	extent	NOUN
ajfa-1690	201	3	of	of	ADP
ajfa-1690	201	4	voluntary	voluntary	ADJ
ajfa-1690	201	5	disclosure	disclosure	NOUN
ajfa-1690	201	6	in	in	ADP
ajfa-1690	201	7	the	the	DET
ajfa-1690	201	8	board	board	NOUN
ajfa-1690	201	9	of	of	ADP
ajfa-1690	201	10	directors	director	NOUN
ajfa-1690	201	11	'	'	PART
ajfa-1690	201	12	statement	statement	NOUN
ajfa-1690	201	13	:	:	PUNCT
ajfa-1690	201	14	the	the	DET
ajfa-1690	201	15	case	case	NOUN
ajfa-1690	201	16	of	of	ADP
ajfa-1690	201	17	jordan	jordan	PROPN
ajfa-1690	201	18	.	.	PUNCT
ajfa-1690	202	1	advances	advance	NOUN
ajfa-1690	202	2	in	in	ADP
ajfa-1690	202	3	international	international	ADJ
ajfa-1690	202	4	accounting	accounting	NOUN
ajfa-1690	202	5	,	,	PUNCT
ajfa-1690	202	6	13	13	NUM
ajfa-1690	202	7	,	,	PUNCT
ajfa-1690	202	8	99	99	NUM
ajfa-1690	202	9	-	-	SYM
ajfa-1690	202	10	118	118	NUM
ajfa-1690	202	11	.	.	PUNCT
ajfa-1690	203	1	naser	naser	PROPN
ajfa-1690	203	2	,	,	PUNCT
ajfa-1690	203	3	k.	k.	PROPN
ajfa-1690	203	4	,	,	PUNCT
ajfa-1690	203	5	k.	k.	PROPN
ajfa-1690	203	6	al	al	PROPN
ajfa-1690	203	7	-	-	PUNCT
ajfa-1690	203	8	khatib	khatib	PROPN
ajfa-1690	203	9	.	.	PUNCT
ajfa-1690	204	1	(	(	PUNCT
ajfa-1690	204	2	et	et	PROPN
ajfa-1690	204	3	al	al	PROPN
ajfa-1690	204	4	)	)	PUNCT
ajfa-1690	204	5	.	.	PUNCT
ajfa-1690	205	1	(	(	PUNCT
ajfa-1690	205	2	2002	2002	NUM
ajfa-1690	205	3	)	)	PUNCT
ajfa-1690	205	4	.	.	PUNCT
ajfa-1690	206	1	empirical	empirical	ADJ
ajfa-1690	206	2	evidence	evidence	NOUN
ajfa-1690	206	3	on	on	ADP
ajfa-1690	206	4	the	the	DET
ajfa-1690	206	5	depth	depth	NOUN
ajfa-1690	206	6	of	of	ADP
ajfa-1690	206	7	corporate	corporate	ADJ
ajfa-1690	206	8	information	information	NOUN
ajfa-1690	206	9	disclosure	disclosure	NOUN
ajfa-1690	206	10	in	in	ADP
ajfa-1690	206	11	developing	develop	VERB
ajfa-1690	206	12	countries	country	NOUN
ajfa-1690	206	13	:	:	PUNCT
ajfa-1690	206	14	the	the	DET
ajfa-1690	206	15	case	case	NOUN
ajfa-1690	206	16	of	of	ADP
ajfa-1690	206	17	jordan	jordan	PROPN
ajfa-1690	206	18	.	.	PUNCT
ajfa-1690	207	1	international	international	ADJ
ajfa-1690	207	2	journal	journal	PROPN
ajfa-1690	207	3	of	of	ADP
ajfa-1690	207	4	commerce	commerce	PROPN
ajfa-1690	207	5	and	and	CCONJ
ajfa-1690	207	6	management	management	NOUN
ajfa-1690	207	7	,	,	PUNCT
ajfa-1690	207	8	12(3/4	12(3/4	NUM
ajfa-1690	207	9	)	)	PUNCT
ajfa-1690	207	10	,	,	PUNCT
ajfa-1690	207	11	122	122	NUM
ajfa-1690	207	12	-	-	SYM
ajfa-1690	207	13	155	155	NUM
ajfa-1690	207	14	.	.	PUNCT
ajfa-1690	208	1	http://dx.doi.org/10.1108/eb047456	http://dx.doi.org/10.1108/eb047456	NOUN
ajfa-1690	208	2	ross	ross	PROPN
ajfa-1690	208	3	,	,	PUNCT
ajfa-1690	208	4	s.	s.	PROPN
ajfa-1690	208	5	a.	a.	PROPN
ajfa-1690	208	6	(	(	PUNCT
ajfa-1690	208	7	spring	spring	PROPN
ajfa-1690	208	8	,	,	PUNCT
ajfa-1690	208	9	1977	1977	NUM
ajfa-1690	208	10	)	)	PUNCT
ajfa-1690	208	11	.	.	PUNCT
ajfa-1690	209	1	the	the	DET
ajfa-1690	209	2	determination	determination	NOUN
ajfa-1690	209	3	of	of	ADP
ajfa-1690	209	4	financial	financial	ADJ
ajfa-1690	209	5	structure	structure	NOUN
ajfa-1690	209	6	:	:	PUNCT
ajfa-1690	209	7	the	the	DET
ajfa-1690	209	8	incentive	incentive	NOUN
ajfa-1690	209	9	-	-	PUNCT
ajfa-1690	209	10	signaling	signal	VERB
ajfa-1690	209	11	approach	approach	NOUN
ajfa-1690	209	12	.	.	PUNCT
ajfa-1690	210	1	the	the	DET
ajfa-1690	210	2	bell	bell	PROPN
ajfa-1690	210	3	journal	journal	PROPN
ajfa-1690	210	4	of	of	ADP
ajfa-1690	210	5	economics	economic	NOUN
ajfa-1690	210	6	,	,	PUNCT
ajfa-1690	210	7	8(1	8(1	NOUN
ajfa-1690	210	8	)	)	PUNCT
ajfa-1690	210	9	,	,	PUNCT
ajfa-1690	210	10	23	23	NUM
ajfa-1690	210	11	-	-	SYM
ajfa-1690	210	12	40	40	NUM
ajfa-1690	210	13	.	.	PUNCT
ajfa-1690	211	1	http://dx.doi.org/10.2307/3003485	http://dx.doi.org/10.2307/3003485	PROPN
ajfa-1690	211	2	street	street	PROPN
ajfa-1690	211	3	,	,	PUNCT
ajfa-1690	211	4	d.	d.	PROPN
ajfa-1690	211	5	l.	l.	PROPN
ajfa-1690	211	6	,	,	PUNCT
ajfa-1690	211	7	&	&	CCONJ
ajfa-1690	211	8	s.	s.	PROPN
ajfa-1690	211	9	m.	m.	PROPN
ajfa-1690	211	10	bryant	bryant	PROPN
ajfa-1690	211	11	(	(	PUNCT
ajfa-1690	211	12	2000	2000	NUM
ajfa-1690	211	13	)	)	PUNCT
ajfa-1690	211	14	.	.	PUNCT
ajfa-1690	212	1	disclosure	disclosure	NOUN
ajfa-1690	212	2	level	level	NOUN
ajfa-1690	212	3	and	and	CCONJ
ajfa-1690	212	4	compliance	compliance	NOUN
ajfa-1690	212	5	with	with	ADP
ajfa-1690	212	6	iass	iass	NOUN
ajfa-1690	212	7	:	:	PUNCT
ajfa-1690	212	8	a	a	DET
ajfa-1690	212	9	comparison	comparison	NOUN
ajfa-1690	212	10	of	of	ADP
ajfa-1690	212	11	companies	company	NOUN
ajfa-1690	212	12	with	with	ADP
ajfa-1690	212	13	and	and	CCONJ
ajfa-1690	212	14	without	without	ADP
ajfa-1690	212	15	us	us	PROPN
ajfa-1690	212	16	listings	listing	NOUN
ajfa-1690	212	17	and	and	CCONJ
ajfa-1690	212	18	filings	filing	NOUN
ajfa-1690	212	19	.	.	PUNCT
ajfa-1690	213	1	the	the	DET
ajfa-1690	213	2	international	international	ADJ
ajfa-1690	213	3	journal	journal	NOUN
ajfa-1690	213	4	of	of	ADP
ajfa-1690	213	5	accounting	accounting	NOUN
ajfa-1690	213	6	,	,	PUNCT
ajfa-1690	213	7	35(3	35(3	NUM
ajfa-1690	213	8	)	)	PUNCT
ajfa-1690	213	9	,	,	PUNCT
ajfa-1690	213	10	305	305	NUM
ajfa-1690	213	11	-	-	SYM
ajfa-1690	213	12	329	329	NUM
ajfa-1690	213	13	.	.	PUNCT
ajfa-1690	214	1	http://dx.doi.org/10.1016/s0020-7063(00)00060-1	http://dx.doi.org/10.1016/s0020-7063(00)00060-1	PROPN
ajfa-1690	214	2	wallace	wallace	PROPN
ajfa-1690	214	3	,	,	PUNCT
ajfa-1690	214	4	r.	r.	PROPN
ajfa-1690	214	5	,	,	PUNCT
ajfa-1690	214	6	&	&	CCONJ
ajfa-1690	214	7	k.	k.	PROPN
ajfa-1690	214	8	naser	naser	PROPN
ajfa-1690	214	9	.	.	PUNCT
ajfa-1690	215	1	(	(	PUNCT
ajfa-1690	215	2	1996	1996	NUM
ajfa-1690	215	3	)	)	PUNCT
ajfa-1690	215	4	.	.	PUNCT
ajfa-1690	216	1	firm	firm	ADJ
ajfa-1690	216	2	-	-	PUNCT
ajfa-1690	216	3	specific	specific	ADJ
ajfa-1690	216	4	determinants	determinant	NOUN
ajfa-1690	216	5	of	of	ADP
ajfa-1690	216	6	the	the	DET
ajfa-1690	216	7	comprehensiveness	comprehensiveness	NOUN
ajfa-1690	216	8	of	of	ADP
ajfa-1690	216	9	mandatory	mandatory	ADJ
ajfa-1690	216	10	disclosure	disclosure	NOUN
ajfa-1690	216	11	in	in	ADP
ajfa-1690	216	12	the	the	DET
ajfa-1690	216	13	corporate	corporate	ADJ
ajfa-1690	216	14	annual	annual	ADJ
ajfa-1690	216	15	reports	report	NOUN
ajfa-1690	216	16	of	of	ADP
ajfa-1690	216	17	firms	firm	NOUN
ajfa-1690	216	18	listed	list	VERB
ajfa-1690	216	19	on	on	ADP
ajfa-1690	216	20	the	the	DET
ajfa-1690	216	21	stock	stock	NOUN
ajfa-1690	216	22	exchange	exchange	NOUN
ajfa-1690	216	23	of	of	ADP
ajfa-1690	216	24	hong	hong	PROPN
ajfa-1690	216	25	kong	kong	PROPN
ajfa-1690	216	26	.	.	PUNCT
ajfa-1690	217	1	journal	journal	PROPN
ajfa-1690	217	2	of	of	ADP
ajfa-1690	217	3	accounting	accounting	NOUN
ajfa-1690	217	4	and	and	CCONJ
ajfa-1690	217	5	public	public	ADJ
ajfa-1690	217	6	policy	policy	NOUN
ajfa-1690	217	7	,	,	PUNCT
ajfa-1690	217	8	14(4	14(4	NUM
ajfa-1690	217	9	)	)	PUNCT
ajfa-1690	217	10	,	,	PUNCT
ajfa-1690	217	11	311	311	NUM
ajfa-1690	217	12	-	-	SYM
ajfa-1690	217	13	368	368	NUM
ajfa-1690	217	14	.	.	PUNCT
ajfa-1690	218	1	http://dx.doi.org/10.1016/0278-4254(95)00042-9	http://dx.doi.org/10.1016/0278-4254(95)00042-9	VERB
ajfa-1690	218	2	wallace	wallace	PROPN
ajfa-1690	218	3	,	,	PUNCT
ajfa-1690	218	4	r.	r.	PROPN
ajfa-1690	218	5	s.	s.	PROPN
ajfa-1690	218	6	o.	o.	PROPN
ajfa-1690	218	7	,	,	PUNCT
ajfa-1690	218	8	k.	k.	PROPN
ajfa-1690	218	9	naser	naser	PROPN
ajfa-1690	218	10	.	.	PUNCT
ajfa-1690	219	1	(	(	PUNCT
ajfa-1690	219	2	et	et	PROPN
ajfa-1690	219	3	al	al	PROPN
ajfa-1690	219	4	)	)	PUNCT
ajfa-1690	219	5	.	.	PUNCT
ajfa-1690	220	1	(	(	PUNCT
ajfa-1690	220	2	1994	1994	NUM
ajfa-1690	220	3	)	)	PUNCT
ajfa-1690	220	4	.	.	PUNCT
ajfa-1690	221	1	the	the	DET
ajfa-1690	221	2	relationship	relationship	NOUN
ajfa-1690	221	3	between	between	ADP
ajfa-1690	221	4	the	the	DET
ajfa-1690	221	5	comprehensiveness	comprehensiveness	NOUN
ajfa-1690	221	6	of	of	ADP
ajfa-1690	221	7	corporate	corporate	ADJ
ajfa-1690	221	8	annual	annual	ADJ
ajfa-1690	221	9	reports	report	NOUN
ajfa-1690	221	10	and	and	CCONJ
ajfa-1690	221	11	firm	firm	ADJ
ajfa-1690	221	12	characteristics	characteristic	NOUN
ajfa-1690	221	13	in	in	ADP
ajfa-1690	221	14	spain	spain	PROPN
ajfa-1690	221	15	.	.	PUNCT
ajfa-1690	222	1	accounting	accounting	NOUN
ajfa-1690	222	2	and	and	CCONJ
ajfa-1690	222	3	business	business	NOUN
ajfa-1690	222	4	research	research	NOUN
ajfa-1690	222	5	,	,	PUNCT
ajfa-1690	222	6	25(97	25(97	PROPN
ajfa-1690	222	7	)	)	PUNCT
ajfa-1690	222	8	,	,	PUNCT
ajfa-1690	222	9	http://dx.doi.org/10.1080/00014788.1994.9729927	http://dx.doi.org/10.1080/00014788.1994.9729927	PROPN
ajfa-1690	222	10	acknowledgment	acknowledgment	NOUN
ajfa-1690	222	11	the	the	DET
ajfa-1690	222	12	research	research	NOUN
ajfa-1690	222	13	is	be	AUX
ajfa-1690	222	14	financed	finance	VERB
ajfa-1690	222	15	by	by	ADP
ajfa-1690	222	16	islamic	islamic	PROPN
ajfa-1690	222	17	azad	azad	PROPN
ajfa-1690	222	18	university	university	PROPN
ajfa-1690	222	19	,	,	PUNCT
ajfa-1690	222	20	dezfoul	dezfoul	ADJ
ajfa-1690	222	21	branch	branch	NOUN
ajfa-1690	222	22	.	.	PUNCT
ajfa-1690	223	1	asian	asian	ADJ
ajfa-1690	223	2	journal	journal	PROPN
ajfa-1690	223	3	of	of	ADP
ajfa-1690	223	4	finance	finance	PROPN
ajfa-1690	223	5	&	&	CCONJ
ajfa-1690	223	6	accounting	accounting	PROPN
ajfa-1690	223	7	issn	issn	PROPN
ajfa-1690	223	8	1946	1946	NUM
ajfa-1690	223	9	-	-	PUNCT
ajfa-1690	223	10	052x	052x	NOUN
ajfa-1690	223	11	2012	2012	NUM
ajfa-1690	223	12	,	,	PUNCT
ajfa-1690	223	13	vol	vol	NOUN
ajfa-1690	223	14	.	.	PROPN
ajfa-1690	223	15	4	4	NUM
ajfa-1690	223	16	,	,	PUNCT
ajfa-1690	223	17	no	no	INTJ
ajfa-1690	223	18	.	.	NOUN
ajfa-1690	223	19	2	2	NUM
ajfa-1690	223	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1690	223	21	299	299	NUM
ajfa-1690	223	22	appendices	appendix	NOUN
ajfa-1690	223	23	table1	table1	PROPN
ajfa-1690	223	24	.	.	PUNCT
ajfa-1690	224	1	descriptive	descriptive	ADJ
ajfa-1690	224	2	statistics	statistic	NOUN
ajfa-1690	224	3	of	of	ADP
ajfa-1690	224	4	variables	variable	NOUN
ajfa-1690	224	5	variables	variable	NOUN
ajfa-1690	224	6	n	n	PRON
ajfa-1690	224	7	minimum	minimum	ADJ
ajfa-1690	224	8	maximum	maximum	ADJ
ajfa-1690	224	9	mean	mean	ADJ
ajfa-1690	224	10	std	std	NOUN
ajfa-1690	224	11	.	.	PUNCT
ajfa-1690	224	12	deviation	deviation	NOUN
ajfa-1690	224	13	variance	variance	NOUN
ajfa-1690	224	14	statistic	statistic	PROPN
ajfa-1690	224	15	statistic	statistic	PROPN
ajfa-1690	224	16	statistic	statistic	NOUN
ajfa-1690	224	17	statistic	statistic	NOUN
ajfa-1690	224	18	std	std	NOUN
ajfa-1690	224	19	.	.	NOUN
ajfa-1690	224	20	error	error	NOUN
ajfa-1690	224	21	statistic	statistic	NOUN
ajfa-1690	224	22	statistic	statistic	NOUN
ajfa-1690	224	23	disclosure	disclosure	NOUN
ajfa-1690	224	24	240	240	NUM
ajfa-1690	224	25	2.00	2.00	NUM
ajfa-1690	224	26	100.00	100.00	NUM
ajfa-1690	224	27	54.3220	54.3220	NUM
ajfa-1690	224	28	1.49544	1.49544	NUM
ajfa-1690	224	29	22.97339	22.97339	NUM
ajfa-1690	224	30	527.777	527.777	NUM
ajfa-1690	224	31	current	current	ADJ
ajfa-1690	224	32	240	240	NUM
ajfa-1690	224	33	.24	.24	NUM
ajfa-1690	224	34	3.79	3.79	NUM
ajfa-1690	224	35	1.2488	1.2488	NUM
ajfa-1690	224	36	.03528	.03528	PROPN
ajfa-1690	225	1	.54656	.54656	PROPN
ajfa-1690	225	2	.299	.299	NUM
ajfa-1690	225	3	acid	acid	PROPN
ajfa-1690	225	4	240	240	NUM
ajfa-1690	225	5	.04	.04	NUM
ajfa-1690	225	6	3.79	3.79	NUM
ajfa-1690	225	7	.7253	.7253	NOUN
ajfa-1690	225	8	.02997	.02997	PROPN
ajfa-1690	225	9	.46435	.46435	PROPN
ajfa-1690	225	10	.216	.216	NUM
ajfa-1690	225	11	size	size	NOUN
ajfa-1690	225	12	240	240	NUM
ajfa-1690	225	13	4.29	4.29	NUM
ajfa-1690	225	14	7.83	7.83	NUM
ajfa-1690	225	15	5.7829	5.7829	NUM
ajfa-1690	225	16	.03740	.03740	NOUN
ajfa-1690	226	1	.57943	.57943	PROPN
ajfa-1690	226	2	.336	.336	NUM
ajfa-1690	227	1	p	p	X
ajfa-1690	227	2	/	/	SYM
ajfa-1690	227	3	b	b	PROPN
ajfa-1690	227	4	240	240	NUM
ajfa-1690	227	5	.00	.00	NUM
ajfa-1690	227	6	3.14	3.14	NUM
ajfa-1690	227	7	.6218	.6218	NOUN
ajfa-1690	227	8	.03447	.03447	PROPN
ajfa-1690	227	9	.53402	.53402	NOUN
ajfa-1690	227	10	.285	.285	NUM
ajfa-1690	227	11	table	table	NOUN
ajfa-1690	227	12	2	2	NUM
ajfa-1690	227	13	.	.	PUNCT
ajfa-1690	228	1	correlations	correlation	NOUN
ajfa-1690	228	2	matrix	matrix	NOUN
ajfa-1690	228	3	disclosure	disclosure	NOUN
ajfa-1690	228	4	current	current	ADJ
ajfa-1690	228	5	acid	acid	NOUN
ajfa-1690	228	6	size	size	NOUN
ajfa-1690	228	7	p	p	PROPN
ajfa-1690	228	8	/	/	SYM
ajfa-1690	228	9	b	b	PROPN
ajfa-1690	228	10	disclosure	disclosure	NOUN
ajfa-1690	228	11	pearson	pearson	NOUN
ajfa-1690	228	12	correlation	correlation	NOUN
ajfa-1690	228	13	1	1	NUM
ajfa-1690	228	14	.145	.145	NUM
ajfa-1690	228	15	*	*	SYM
ajfa-1690	228	16	.131	.131	NUM
ajfa-1690	228	17	*	*	PUNCT
ajfa-1690	229	1	-.138	-.138	PROPN
ajfa-1690	229	2	*	*	PROPN
ajfa-1690	229	3	.212	.212	NUM
ajfa-1690	229	4	*	*	PROPN
ajfa-1690	229	5	*	*	PROPN
ajfa-1690	229	6	sig	sig	X
ajfa-1690	229	7	.	.	PUNCT
ajfa-1690	230	1	(	(	PUNCT
ajfa-1690	230	2	2	2	NUM
ajfa-1690	230	3	-	-	PUNCT
ajfa-1690	230	4	tailed	tail	VERB
ajfa-1690	230	5	)	)	PUNCT
ajfa-1690	230	6	.026	.026	NUM
ajfa-1690	230	7	.044	.044	NUM
ajfa-1690	230	8	.035	.035	NUM
ajfa-1690	230	9	.001	.001	NUM
ajfa-1690	231	1	n	n	DET
ajfa-1690	231	2	236	236	NUM
ajfa-1690	231	3	236	236	NUM
ajfa-1690	231	4	236	236	NUM
ajfa-1690	231	5	236	236	NUM
ajfa-1690	231	6	236	236	NUM
ajfa-1690	231	7	current	current	ADJ
ajfa-1690	231	8	pearson	pearson	NOUN
ajfa-1690	231	9	correlation	correlation	NOUN
ajfa-1690	231	10	.145	.145	NUM
ajfa-1690	231	11	*	*	NOUN
ajfa-1690	231	12	1	1	NUM
ajfa-1690	231	13	.861	.861	NUM
ajfa-1690	231	14	*	*	PUNCT
ajfa-1690	231	15	*	*	PUNCT
ajfa-1690	231	16	-.251	-.251	PUNCT
ajfa-1690	231	17	*	*	PUNCT
ajfa-1690	231	18	*	*	NOUN
ajfa-1690	231	19	.107	.107	NUM
ajfa-1690	231	20	sig	sig	X
ajfa-1690	231	21	.	.	PUNCT
ajfa-1690	232	1	(	(	PUNCT
ajfa-1690	232	2	2	2	NUM
ajfa-1690	232	3	-	-	PUNCT
ajfa-1690	232	4	tailed	tail	VERB
ajfa-1690	232	5	)	)	PUNCT
ajfa-1690	232	6	.026	.026	NUM
ajfa-1690	232	7	.000	.000	NUM
ajfa-1690	232	8	.000	.000	NUM
ajfa-1690	232	9	.098	.098	NUM
ajfa-1690	233	1	n	n	PRON
ajfa-1690	233	2	236	236	NUM
ajfa-1690	233	3	240	240	NUM
ajfa-1690	233	4	240	240	NUM
ajfa-1690	233	5	240	240	NUM
ajfa-1690	233	6	240	240	NUM
ajfa-1690	233	7	acid	acid	NOUN
ajfa-1690	233	8	pearson	pearson	NOUN
ajfa-1690	233	9	correlation	correlation	NOUN
ajfa-1690	233	10	.131	.131	NUM
ajfa-1690	233	11	*	*	SYM
ajfa-1690	233	12	.861	.861	NOUN
ajfa-1690	233	13	*	*	PUNCT
ajfa-1690	233	14	*	*	PUNCT
ajfa-1690	233	15	1	1	NUM
ajfa-1690	233	16	-.150	-.150	PROPN
ajfa-1690	233	17	*	*	PROPN
ajfa-1690	233	18	.047	.047	NUM
ajfa-1690	233	19	sig	sig	NOUN
ajfa-1690	233	20	.	.	PUNCT
ajfa-1690	234	1	(	(	PUNCT
ajfa-1690	234	2	2	2	NUM
ajfa-1690	234	3	-	-	PUNCT
ajfa-1690	234	4	tailed	tail	VERB
ajfa-1690	234	5	)	)	PUNCT
ajfa-1690	235	1	.044	.044	NUM
ajfa-1690	235	2	.000	.000	NUM
ajfa-1690	235	3	.020	.020	NUM
ajfa-1690	235	4	.471	.471	NUM
ajfa-1690	236	1	n	n	PRON
ajfa-1690	236	2	236	236	NUM
ajfa-1690	236	3	240	240	NUM
ajfa-1690	236	4	240	240	NUM
ajfa-1690	236	5	240	240	NUM
ajfa-1690	236	6	240	240	NUM
ajfa-1690	236	7	size	size	NOUN
ajfa-1690	236	8	pearson	pearson	NOUN
ajfa-1690	236	9	correlation	correlation	NOUN
ajfa-1690	236	10	-.138	-.138	PROPN
ajfa-1690	236	11	*	*	PUNCT
ajfa-1690	236	12	-.251	-.251	PROPN
ajfa-1690	236	13	*	*	PUNCT
ajfa-1690	236	14	*	*	PUNCT
ajfa-1690	237	1	-.150	-.150	ADJ
ajfa-1690	237	2	*	*	PUNCT
ajfa-1690	237	3	1	1	NUM
ajfa-1690	237	4	-.122	-.122	PROPN
ajfa-1690	237	5	sig	sig	NOUN
ajfa-1690	237	6	.	.	PUNCT
ajfa-1690	238	1	(	(	PUNCT
ajfa-1690	238	2	2	2	NUM
ajfa-1690	238	3	-	-	PUNCT
ajfa-1690	238	4	tailed	tail	VERB
ajfa-1690	238	5	)	)	PUNCT
ajfa-1690	239	1	.035	.035	NUM
ajfa-1690	239	2	.000	.000	NUM
ajfa-1690	239	3	.020	.020	NUM
ajfa-1690	239	4	.059	.059	NUM
ajfa-1690	240	1	n	n	PRON
ajfa-1690	240	2	236	236	NUM
ajfa-1690	240	3	240	240	NUM
ajfa-1690	240	4	240	240	NUM
ajfa-1690	240	5	240	240	NUM
ajfa-1690	240	6	240	240	NUM
ajfa-1690	240	7	p	p	PROPN
ajfa-1690	240	8	/	/	SYM
ajfa-1690	240	9	b	b	PROPN
ajfa-1690	240	10	pearson	pearson	PROPN
ajfa-1690	240	11	correlation	correlation	NOUN
ajfa-1690	240	12	.212	.212	NUM
ajfa-1690	240	13	*	*	NOUN
ajfa-1690	240	14	*	*	NOUN
ajfa-1690	240	15	.107	.107	NUM
ajfa-1690	240	16	.047	.047	NUM
ajfa-1690	240	17	-.122	-.122	PROPN
ajfa-1690	240	18	1	1	NUM
ajfa-1690	240	19	sig	sig	NOUN
ajfa-1690	240	20	.	.	PUNCT
ajfa-1690	241	1	(	(	PUNCT
ajfa-1690	241	2	2	2	NUM
ajfa-1690	241	3	-	-	PUNCT
ajfa-1690	241	4	tailed	tailed	ADJ
ajfa-1690	241	5	)	)	PUNCT
ajfa-1690	241	6	.001	.001	NUM
ajfa-1690	241	7	.098	.098	NUM
ajfa-1690	241	8	.471	.471	NUM
ajfa-1690	241	9	.059	.059	NUM
ajfa-1690	242	1	n	n	PRON
ajfa-1690	242	2	236	236	NUM
ajfa-1690	242	3	240	240	NUM
ajfa-1690	242	4	240	240	NUM
ajfa-1690	242	5	240	240	NUM
ajfa-1690	242	6	240	240	NUM
ajfa-1690	242	7	table	table	NOUN
ajfa-1690	242	8	3	3	NUM
ajfa-1690	242	9	.	.	PUNCT
ajfa-1690	242	10	model	model	NOUN
ajfa-1690	242	11	summary	summary	NOUN
ajfa-1690	242	12	model	model	NOUN
ajfa-1690	242	13	r	r	PROPN
ajfa-1690	242	14	r	r	NOUN
ajfa-1690	242	15	square	square	ADJ
ajfa-1690	242	16	adjusted	adjust	VERB
ajfa-1690	242	17	r	r	NOUN
ajfa-1690	242	18	square	square	ADJ
ajfa-1690	242	19	std	std	NOUN
ajfa-1690	242	20	.	.	PUNCT
ajfa-1690	242	21	error	error	NOUN
ajfa-1690	242	22	of	of	ADP
ajfa-1690	242	23	the	the	DET
ajfa-1690	242	24	estimate	estimate	NOUN
ajfa-1690	242	25	1	1	NUM
ajfa-1690	242	26	.262a	.262a	PROPN
ajfa-1690	242	27	.069	.069	NUM
ajfa-1690	242	28	.052	.052	NUM
ajfa-1690	242	29	22.36227	22.36227	NUM
ajfa-1690	242	30	asian	asian	ADJ
ajfa-1690	242	31	journal	journal	NOUN
ajfa-1690	242	32	of	of	ADP
ajfa-1690	242	33	finance	finance	PROPN
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ajfa-1690	242	53	.	.	PUNCT
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ajfa-1690	243	5	variance	variance	NOUN
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ajfa-1690	245	12	t	t	PROPN
ajfa-1690	245	13	sig	sig	PROPN
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ajfa-1690	246	3	)	)	PUNCT
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ajfa-1690	246	28	/	/	SYM
ajfa-1690	246	29	b	b	NOUN
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ajfa-1690	246	36	dependent	dependent	ADJ
ajfa-1690	246	37	variable	variable	NOUN
ajfa-1690	246	38	:	:	PUNCT
ajfa-1690	246	39	disclosure	disclosure	NOUN
ajfa-1690	246	40	table	table	NOUN
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ajfa-1690	246	42	.	.	PUNCT
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ajfa-1690	247	2	model	model	VERB
ajfa-1690	247	3	unstandardized	unstandardized	ADJ
ajfa-1690	247	4	coefficients	coefficient	NOUN
ajfa-1690	247	5	standardized	standardize	VERB
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ajfa-1690	247	7	b	b	PRON
ajfa-1690	247	8	std	std	X
ajfa-1690	247	9	.	.	NOUN
ajfa-1690	247	10	error	error	NOUN
ajfa-1690	247	11	beta	beta	PROPN
ajfa-1690	247	12	t	t	PROPN
ajfa-1690	247	13	sig	sig	PROPN
ajfa-1690	247	14	.	.	PUNCT
ajfa-1690	248	1	(	(	PUNCT
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ajfa-1690	248	3	)	)	PUNCT
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ajfa-1690	248	11	b	b	PROPN
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ajfa-1690	248	18	dependent	dependent	ADJ
ajfa-1690	248	19	variable	variable	NOUN
ajfa-1690	248	20	:	:	PUNCT
ajfa-1690	248	21	disclosure	disclosure	NOUN
ajfa-1690	248	22	table	table	NOUN
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ajfa-1690	248	27	model	model	NOUN
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ajfa-1690	248	29	in	in	ADP
ajfa-1690	248	30	t	t	PROPN
ajfa-1690	248	31	sig	sig	PROPN
ajfa-1690	248	32	.	.	PUNCT
ajfa-1690	249	1	partial	partial	ADJ
ajfa-1690	249	2	correlation	correlation	NOUN
ajfa-1690	249	3	collinearity	collinearity	NOUN
ajfa-1690	249	4	statistics	statistic	NOUN
ajfa-1690	249	5	tolerance	tolerance	NOUN
ajfa-1690	249	6	current	current	ADJ
ajfa-1690	249	7	.122a	.122a	ADP
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ajfa-1690	249	9	.057	.057	NUM
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ajfa-1690	250	1	acid	acid	PROPN
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ajfa-1690	250	5	.122	.122	NUM
ajfa-1690	250	6	.997	.997	NUM
ajfa-1690	250	7	1	1	NUM
ajfa-1690	250	8	size	size	NOUN
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ajfa-1690	250	10	-1.785	-1.785	PUNCT
ajfa-1690	250	11	.075	.075	NUM
ajfa-1690	250	12	-.116	-.116	PROPN
ajfa-1690	250	13	.986	.986	NUM
ajfa-1690	250	14	b.	b.	PROPN
ajfa-1690	251	1	p	p	X
ajfa-1690	251	2	/	/	SYM
ajfa-1690	251	3	b	b	NOUN