id	sid	tid	token	lemma	pos
ajfa-3210	1	1	microsoft	microsoft	PROPN
ajfa-3210	1	2	word	word	NOUN
ajfa-3210	1	3	3210-12170-2-sm-writer2-new.doc	3210-12170-2-sm-writer2-new.doc	NUM
ajfa-3210	1	4	asian	asian	ADJ
ajfa-3210	1	5	journal	journal	NOUN
ajfa-3210	1	6	of	of	ADP
ajfa-3210	1	7	finance	finance	PROPN
ajfa-3210	1	8	&	&	CCONJ
ajfa-3210	1	9	accounting	accounting	PROPN
ajfa-3210	1	10	issn	issn	PROPN
ajfa-3210	1	11	1946	1946	NUM
ajfa-3210	1	12	-	-	PUNCT
ajfa-3210	1	13	052x	052x	NOUN
ajfa-3210	1	14	2013	2013	NUM
ajfa-3210	1	15	,	,	PUNCT
ajfa-3210	1	16	vol	vol	NOUN
ajfa-3210	1	17	.	.	PROPN
ajfa-3210	1	18	5	5	NUM
ajfa-3210	1	19	,	,	PUNCT
ajfa-3210	1	20	no	no	INTJ
ajfa-3210	1	21	.	.	NOUN
ajfa-3210	1	22	1	1	NUM
ajfa-3210	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	1	24	183	183	NUM
ajfa-3210	1	25	theoretical	theoretical	ADJ
ajfa-3210	1	26	framework	framework	NOUN
ajfa-3210	1	27	for	for	ADP
ajfa-3210	1	28	corporate	corporate	ADJ
ajfa-3210	1	29	disclosure	disclosure	NOUN
ajfa-3210	1	30	research	research	PROPN
ajfa-3210	1	31	dr	dr	PROPN
ajfa-3210	1	32	.	.	PROPN
ajfa-3210	1	33	narendra	narendra	PROPN
ajfa-3210	1	34	sharma	sharma	PROPN
ajfa-3210	1	35	(	(	PUNCT
ajfa-3210	1	36	corresponding	corresponding	ADJ
ajfa-3210	1	37	author	author	NOUN
ajfa-3210	1	38	)	)	PUNCT
ajfa-3210	1	39	assistant	assistant	NOUN
ajfa-3210	1	40	professor	professor	NOUN
ajfa-3210	1	41	of	of	ADP
ajfa-3210	1	42	accounting	accounting	PROPN
ajfa-3210	1	43	,	,	PUNCT
ajfa-3210	1	44	elizabeth	elizabeth	PROPN
ajfa-3210	1	45	city	city	PROPN
ajfa-3210	1	46	state	state	PROPN
ajfa-3210	1	47	university	university	PROPN
ajfa-3210	1	48	1704	1704	NUM
ajfa-3210	1	49	weeksville	weeksville	NOUN
ajfa-3210	1	50	road	road	NOUN
ajfa-3210	1	51	,	,	PUNCT
ajfa-3210	1	52	elizabeth	elizabeth	PROPN
ajfa-3210	1	53	city	city	PROPN
ajfa-3210	1	54	,	,	PUNCT
ajfa-3210	1	55	nc	nc	PROPN
ajfa-3210	1	56	27909	27909	NUM
ajfa-3210	1	57	tel	tel	ADP
ajfa-3210	1	58	:	:	PUNCT
ajfa-3210	1	59	1	1	NUM
ajfa-3210	1	60	-	-	NUM
ajfa-3210	1	61	252	252	NUM
ajfa-3210	1	62	-	-	PUNCT
ajfa-3210	1	63	335	335	NUM
ajfa-3210	1	64	-	-	PUNCT
ajfa-3210	1	65	3186	3186	NUM
ajfa-3210	1	66	e	e	NOUN
ajfa-3210	1	67	-	-	NOUN
ajfa-3210	1	68	mail	mail	NOUN
ajfa-3210	1	69	:	:	PUNCT
ajfa-3210	1	70	nsharma@mail.ecsu.edu	nsharma@mail.ecsu.edu	NUM
ajfa-3210	1	71	received	receive	VERB
ajfa-3210	1	72	:	:	PUNCT
ajfa-3210	1	73	feb	feb	PROPN
ajfa-3210	1	74	.	.	PROPN
ajfa-3210	1	75	3	3	NUM
ajfa-3210	1	76	,	,	PUNCT
ajfa-3210	1	77	2013	2013	NUM
ajfa-3210	1	78	accepted	accept	VERB
ajfa-3210	1	79	:	:	PUNCT
ajfa-3210	1	80	april	april	PROPN
ajfa-3210	1	81	12	12	NUM
ajfa-3210	1	82	,	,	PUNCT
ajfa-3210	1	83	2013	2013	NUM
ajfa-3210	1	84	published	publish	VERB
ajfa-3210	1	85	:	:	PUNCT
ajfa-3210	1	86	june	june	PROPN
ajfa-3210	1	87	1	1	NUM
ajfa-3210	1	88	,	,	PUNCT
ajfa-3210	1	89	2013	2013	NUM
ajfa-3210	1	90	doi:10.5296	doi:10.5296	NOUN
ajfa-3210	1	91	/	/	SYM
ajfa-3210	1	92	ajfa.v5i1.3210	ajfa.v5i1.3210	PRON
ajfa-3210	1	93	url	url	NOUN
ajfa-3210	1	94	:	:	PUNCT
ajfa-3210	1	95	http://dx.doi.org/10.5296/ajfa.v5i1.3210	http://dx.doi.org/10.5296/ajfa.v5i1.3210	NOUN
ajfa-3210	1	96	abstract	abstract	ADP
ajfa-3210	1	97	this	this	DET
ajfa-3210	1	98	paper	paper	NOUN
ajfa-3210	1	99	discusses	discuss	VERB
ajfa-3210	1	100	the	the	DET
ajfa-3210	1	101	theoretical	theoretical	ADJ
ajfa-3210	1	102	frameworks	framework	NOUN
ajfa-3210	1	103	for	for	ADP
ajfa-3210	1	104	a	a	DET
ajfa-3210	1	105	corporate	corporate	ADJ
ajfa-3210	1	106	disclosure	disclosure	NOUN
ajfa-3210	1	107	research	research	NOUN
ajfa-3210	1	108	.	.	PUNCT
ajfa-3210	2	1	it	it	PRON
ajfa-3210	2	2	introduces	introduce	VERB
ajfa-3210	2	3	the	the	DET
ajfa-3210	2	4	general	general	ADJ
ajfa-3210	2	5	nature	nature	NOUN
ajfa-3210	2	6	and	and	CCONJ
ajfa-3210	2	7	types	type	NOUN
ajfa-3210	2	8	of	of	ADP
ajfa-3210	2	9	theories	theory	NOUN
ajfa-3210	2	10	.	.	PUNCT
ajfa-3210	3	1	it	it	PRON
ajfa-3210	3	2	then	then	ADV
ajfa-3210	3	3	compares	compare	VERB
ajfa-3210	3	4	and	and	CCONJ
ajfa-3210	3	5	contrasts	contrast	VERB
ajfa-3210	3	6	views	view	NOUN
ajfa-3210	3	7	of	of	ADP
ajfa-3210	3	8	what	what	PRON
ajfa-3210	3	9	constitutes	constitute	VERB
ajfa-3210	3	10	a	a	DET
ajfa-3210	3	11	theory	theory	NOUN
ajfa-3210	3	12	.	.	PUNCT
ajfa-3210	4	1	there	there	PRON
ajfa-3210	4	2	was	be	VERB
ajfa-3210	4	3	no	no	DET
ajfa-3210	4	4	single	single	ADJ
ajfa-3210	4	5	view	view	NOUN
ajfa-3210	4	6	of	of	ADP
ajfa-3210	4	7	theory	theory	NOUN
ajfa-3210	4	8	.	.	PUNCT
ajfa-3210	5	1	there	there	PRON
ajfa-3210	5	2	were	be	VERB
ajfa-3210	5	3	differences	difference	NOUN
ajfa-3210	5	4	in	in	ADP
ajfa-3210	5	5	approaches	approach	NOUN
ajfa-3210	5	6	and	and	CCONJ
ajfa-3210	5	7	interpretations	interpretation	NOUN
ajfa-3210	5	8	.	.	PUNCT
ajfa-3210	6	1	the	the	DET
ajfa-3210	6	2	conception	conception	NOUN
ajfa-3210	6	3	of	of	ADP
ajfa-3210	6	4	a	a	DET
ajfa-3210	6	5	theory	theory	NOUN
ajfa-3210	6	6	and	and	CCONJ
ajfa-3210	6	7	its	its	PRON
ajfa-3210	6	8	relationship	relationship	NOUN
ajfa-3210	6	9	with	with	ADP
ajfa-3210	6	10	research	research	NOUN
ajfa-3210	6	11	is	be	AUX
ajfa-3210	6	12	discussed	discuss	VERB
ajfa-3210	6	13	in	in	ADP
ajfa-3210	6	14	light	light	NOUN
ajfa-3210	6	15	of	of	ADP
ajfa-3210	6	16	both	both	CCONJ
ajfa-3210	6	17	quantitative	quantitative	ADJ
ajfa-3210	6	18	and	and	CCONJ
ajfa-3210	6	19	qualitative	qualitative	ADJ
ajfa-3210	6	20	methods	method	NOUN
ajfa-3210	6	21	of	of	ADP
ajfa-3210	6	22	research	research	NOUN
ajfa-3210	6	23	and	and	CCONJ
ajfa-3210	6	24	their	their	PRON
ajfa-3210	6	25	contribution	contribution	NOUN
ajfa-3210	6	26	to	to	ADP
ajfa-3210	6	27	theory	theory	NOUN
ajfa-3210	6	28	are	be	AUX
ajfa-3210	6	29	assessed	assess	VERB
ajfa-3210	6	30	.	.	PUNCT
ajfa-3210	7	1	both	both	DET
ajfa-3210	7	2	quantitative	quantitative	ADJ
ajfa-3210	7	3	and	and	CCONJ
ajfa-3210	7	4	qualitative	qualitative	ADJ
ajfa-3210	7	5	methods	method	NOUN
ajfa-3210	7	6	contributed	contribute	VERB
ajfa-3210	7	7	to	to	ADP
ajfa-3210	7	8	theory	theory	NOUN
ajfa-3210	7	9	building	building	NOUN
ajfa-3210	7	10	,	,	PUNCT
ajfa-3210	7	11	theory	theory	NOUN
ajfa-3210	7	12	testing	testing	NOUN
ajfa-3210	7	13	,	,	PUNCT
ajfa-3210	7	14	and	and	CCONJ
ajfa-3210	7	15	substantiating	substantiate	VERB
ajfa-3210	7	16	,	,	PUNCT
ajfa-3210	7	17	or	or	CCONJ
ajfa-3210	7	18	refuting	refute	VERB
ajfa-3210	7	19	their	their	PRON
ajfa-3210	7	20	propositions	proposition	NOUN
ajfa-3210	7	21	.	.	PUNCT
ajfa-3210	8	1	although	although	SCONJ
ajfa-3210	8	2	,	,	PUNCT
ajfa-3210	8	3	positive	positive	ADJ
ajfa-3210	8	4	accounting	accounting	NOUN
ajfa-3210	8	5	theory	theory	NOUN
ajfa-3210	8	6	had	have	AUX
ajfa-3210	8	7	grown	grow	VERB
ajfa-3210	8	8	as	as	ADP
ajfa-3210	8	9	one	one	NUM
ajfa-3210	8	10	of	of	ADP
ajfa-3210	8	11	the	the	DET
ajfa-3210	8	12	most	most	ADV
ajfa-3210	8	13	significant	significant	ADJ
ajfa-3210	8	14	accounting	accounting	NOUN
ajfa-3210	8	15	research	research	NOUN
ajfa-3210	8	16	program	program	NOUN
ajfa-3210	8	17	,	,	PUNCT
ajfa-3210	8	18	the	the	DET
ajfa-3210	8	19	broad	broad	ADJ
ajfa-3210	8	20	theories	theory	NOUN
ajfa-3210	8	21	of	of	ADP
ajfa-3210	8	22	accounting	accounting	NOUN
ajfa-3210	8	23	included	include	VERB
ajfa-3210	8	24	interpretive	interpretive	ADJ
ajfa-3210	8	25	and	and	CCONJ
ajfa-3210	8	26	normative	normative	ADJ
ajfa-3210	8	27	theories	theory	NOUN
ajfa-3210	8	28	as	as	ADV
ajfa-3210	8	29	well	well	ADV
ajfa-3210	8	30	.	.	PUNCT
ajfa-3210	9	1	the	the	DET
ajfa-3210	9	2	review	review	NOUN
ajfa-3210	9	3	of	of	ADP
ajfa-3210	9	4	the	the	DET
ajfa-3210	9	5	literature	literature	NOUN
ajfa-3210	9	6	revealed	reveal	VERB
ajfa-3210	9	7	that	that	SCONJ
ajfa-3210	9	8	there	there	PRON
ajfa-3210	9	9	were	be	VERB
ajfa-3210	9	10	a	a	DET
ajfa-3210	9	11	number	number	NOUN
ajfa-3210	9	12	of	of	ADP
ajfa-3210	9	13	theories	theory	NOUN
ajfa-3210	9	14	associated	associate	VERB
ajfa-3210	9	15	with	with	ADP
ajfa-3210	9	16	corporate	corporate	ADJ
ajfa-3210	9	17	accounting	accounting	NOUN
ajfa-3210	9	18	and	and	CCONJ
ajfa-3210	9	19	disclosure	disclosure	NOUN
ajfa-3210	9	20	,	,	PUNCT
ajfa-3210	9	21	amongst	amongst	ADP
ajfa-3210	9	22	them	they	PRON
ajfa-3210	9	23	were	be	AUX
ajfa-3210	9	24	agency	agency	NOUN
ajfa-3210	9	25	theory	theory	NOUN
ajfa-3210	9	26	,	,	PUNCT
ajfa-3210	9	27	signaling	signal	VERB
ajfa-3210	9	28	theory	theory	NOUN
ajfa-3210	9	29	,	,	PUNCT
ajfa-3210	9	30	the	the	DET
ajfa-3210	9	31	accountability	accountability	NOUN
ajfa-3210	9	32	theory	theory	NOUN
ajfa-3210	9	33	,	,	PUNCT
ajfa-3210	9	34	legitimacy	legitimacy	NOUN
ajfa-3210	9	35	theory	theory	NOUN
ajfa-3210	9	36	,	,	PUNCT
ajfa-3210	9	37	contingency	contingency	NOUN
ajfa-3210	9	38	theory	theory	NOUN
ajfa-3210	9	39	,	,	PUNCT
ajfa-3210	9	40	stakeholder	stakeholder	NOUN
ajfa-3210	9	41	theory	theory	NOUN
ajfa-3210	9	42	,	,	PUNCT
ajfa-3210	9	43	and	and	CCONJ
ajfa-3210	9	44	resource	resource	NOUN
ajfa-3210	9	45	dependency	dependency	NOUN
ajfa-3210	9	46	theory	theory	NOUN
ajfa-3210	9	47	.	.	PUNCT
ajfa-3210	10	1	keywords	keyword	NOUN
ajfa-3210	10	2	:	:	PUNCT
ajfa-3210	10	3	corporate	corporate	ADJ
ajfa-3210	10	4	disclosure	disclosure	NOUN
ajfa-3210	10	5	;	;	PUNCT
ajfa-3210	10	6	theoretical	theoretical	ADJ
ajfa-3210	10	7	framework	framework	NOUN
ajfa-3210	10	8	;	;	PUNCT
ajfa-3210	10	9	normative	normative	ADJ
ajfa-3210	10	10	accounting	accounting	NOUN
ajfa-3210	10	11	theory	theory	NOUN
ajfa-3210	10	12	;	;	PUNCT
ajfa-3210	10	13	positive	positive	ADJ
ajfa-3210	10	14	accounting	accounting	NOUN
ajfa-3210	10	15	theory	theory	NOUN
ajfa-3210	10	16	;	;	PUNCT
ajfa-3210	10	17	agency	agency	NOUN
ajfa-3210	10	18	theory	theory	NOUN
ajfa-3210	10	19	;	;	PUNCT
ajfa-3210	10	20	signaling	signal	VERB
ajfa-3210	10	21	theory	theory	NOUN
ajfa-3210	10	22	asian	asian	PROPN
ajfa-3210	10	23	journal	journal	PROPN
ajfa-3210	10	24	of	of	ADP
ajfa-3210	10	25	finance	finance	PROPN
ajfa-3210	10	26	&	&	CCONJ
ajfa-3210	10	27	accounting	accounting	PROPN
ajfa-3210	10	28	issn	issn	PROPN
ajfa-3210	10	29	1946	1946	NUM
ajfa-3210	10	30	-	-	PUNCT
ajfa-3210	10	31	052x	052x	NOUN
ajfa-3210	10	32	2013	2013	NUM
ajfa-3210	10	33	,	,	PUNCT
ajfa-3210	10	34	vol	vol	NOUN
ajfa-3210	10	35	.	.	PROPN
ajfa-3210	10	36	5	5	NUM
ajfa-3210	10	37	,	,	PUNCT
ajfa-3210	10	38	no	no	INTJ
ajfa-3210	10	39	.	.	NOUN
ajfa-3210	10	40	1	1	NUM
ajfa-3210	10	41	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3210	10	42	184	184	NUM
ajfa-3210	10	43	1	1	NUM
ajfa-3210	10	44	.	.	PUNCT
ajfa-3210	11	1	introduction	introduction	NOUN
ajfa-3210	11	2	this	this	DET
ajfa-3210	11	3	paper	paper	NOUN
ajfa-3210	11	4	discusses	discuss	VERB
ajfa-3210	11	5	the	the	DET
ajfa-3210	11	6	theoretical	theoretical	ADJ
ajfa-3210	11	7	frameworks	framework	NOUN
ajfa-3210	11	8	for	for	ADP
ajfa-3210	11	9	a	a	DET
ajfa-3210	11	10	corporate	corporate	ADJ
ajfa-3210	11	11	disclosure	disclosure	NOUN
ajfa-3210	11	12	research	research	NOUN
ajfa-3210	11	13	.	.	PUNCT
ajfa-3210	12	1	it	it	PRON
ajfa-3210	12	2	introduces	introduce	VERB
ajfa-3210	12	3	the	the	DET
ajfa-3210	12	4	nature	nature	NOUN
ajfa-3210	12	5	and	and	CCONJ
ajfa-3210	12	6	types	type	NOUN
ajfa-3210	12	7	of	of	ADP
ajfa-3210	12	8	theories	theory	NOUN
ajfa-3210	12	9	in	in	ADP
ajfa-3210	12	10	general	general	ADJ
ajfa-3210	12	11	.	.	PUNCT
ajfa-3210	13	1	it	it	PRON
ajfa-3210	13	2	then	then	ADV
ajfa-3210	13	3	compares	compare	VERB
ajfa-3210	13	4	and	and	CCONJ
ajfa-3210	13	5	contrasts	contrast	VERB
ajfa-3210	13	6	views	view	NOUN
ajfa-3210	13	7	of	of	ADP
ajfa-3210	13	8	what	what	PRON
ajfa-3210	13	9	constitutes	constitute	VERB
ajfa-3210	13	10	a	a	DET
ajfa-3210	13	11	theory	theory	NOUN
ajfa-3210	13	12	including	include	VERB
ajfa-3210	13	13	the	the	DET
ajfa-3210	13	14	views	view	NOUN
ajfa-3210	13	15	prevalent	prevalent	ADJ
ajfa-3210	13	16	in	in	ADP
ajfa-3210	13	17	the	the	DET
ajfa-3210	13	18	field	field	NOUN
ajfa-3210	13	19	of	of	ADP
ajfa-3210	13	20	accounting	accounting	NOUN
ajfa-3210	13	21	research	research	NOUN
ajfa-3210	13	22	.	.	PUNCT
ajfa-3210	14	1	the	the	DET
ajfa-3210	14	2	distinction	distinction	NOUN
ajfa-3210	14	3	between	between	ADP
ajfa-3210	14	4	a	a	DET
ajfa-3210	14	5	theory	theory	NOUN
ajfa-3210	14	6	and	and	CCONJ
ajfa-3210	14	7	related	related	ADJ
ajfa-3210	14	8	concepts	concept	NOUN
ajfa-3210	14	9	like	like	ADP
ajfa-3210	14	10	hypothesis	hypothesis	NOUN
ajfa-3210	14	11	,	,	PUNCT
ajfa-3210	14	12	paradigm	paradigm	NOUN
ajfa-3210	14	13	,	,	PUNCT
ajfa-3210	14	14	model	model	NOUN
ajfa-3210	14	15	and	and	CCONJ
ajfa-3210	14	16	concepts	concept	NOUN
ajfa-3210	14	17	is	be	AUX
ajfa-3210	14	18	made	make	VERB
ajfa-3210	14	19	.	.	PUNCT
ajfa-3210	15	1	the	the	DET
ajfa-3210	15	2	conception	conception	NOUN
ajfa-3210	15	3	of	of	ADP
ajfa-3210	15	4	a	a	DET
ajfa-3210	15	5	theory	theory	NOUN
ajfa-3210	15	6	and	and	CCONJ
ajfa-3210	15	7	its	its	PRON
ajfa-3210	15	8	relationship	relationship	NOUN
ajfa-3210	15	9	with	with	ADP
ajfa-3210	15	10	research	research	NOUN
ajfa-3210	15	11	is	be	AUX
ajfa-3210	15	12	discussed	discuss	VERB
ajfa-3210	15	13	.	.	PUNCT
ajfa-3210	16	1	a	a	DET
ajfa-3210	16	2	quantitative	quantitative	ADJ
ajfa-3210	16	3	and	and	CCONJ
ajfa-3210	16	4	qualitative	qualitative	ADJ
ajfa-3210	16	5	method	method	NOUN
ajfa-3210	16	6	of	of	ADP
ajfa-3210	16	7	research	research	NOUN
ajfa-3210	16	8	and	and	CCONJ
ajfa-3210	16	9	their	their	PRON
ajfa-3210	16	10	contribution	contribution	NOUN
ajfa-3210	16	11	to	to	ADP
ajfa-3210	16	12	theory	theory	NOUN
ajfa-3210	16	13	is	be	AUX
ajfa-3210	16	14	assessed	assess	VERB
ajfa-3210	16	15	.	.	PUNCT
ajfa-3210	17	1	theories	theory	NOUN
ajfa-3210	17	2	used	use	VERB
ajfa-3210	17	3	in	in	ADP
ajfa-3210	17	4	accounting	accounting	NOUN
ajfa-3210	17	5	research	research	NOUN
ajfa-3210	17	6	are	be	AUX
ajfa-3210	17	7	traced	trace	VERB
ajfa-3210	17	8	,	,	PUNCT
ajfa-3210	17	9	and	and	CCONJ
ajfa-3210	17	10	the	the	DET
ajfa-3210	17	11	most	most	ADV
ajfa-3210	17	12	commonly	commonly	ADV
ajfa-3210	17	13	used	use	VERB
ajfa-3210	17	14	theory	theory	NOUN
ajfa-3210	17	15	was	be	AUX
ajfa-3210	17	16	identified	identify	VERB
ajfa-3210	17	17	depending	depend	VERB
ajfa-3210	17	18	upon	upon	SCONJ
ajfa-3210	17	19	the	the	DET
ajfa-3210	17	20	type	type	NOUN
ajfa-3210	17	21	of	of	ADP
ajfa-3210	17	22	corporate	corporate	ADJ
ajfa-3210	17	23	disclosure	disclosure	NOUN
ajfa-3210	17	24	study	study	NOUN
ajfa-3210	17	25	envisioned	envision	VERB
ajfa-3210	17	26	.	.	PUNCT
ajfa-3210	18	1	the	the	DET
ajfa-3210	18	2	contributions	contribution	NOUN
ajfa-3210	18	3	,	,	PUNCT
ajfa-3210	18	4	controversies	controversy	NOUN
ajfa-3210	18	5	,	,	PUNCT
ajfa-3210	18	6	and	and	CCONJ
ajfa-3210	18	7	gaps	gap	NOUN
ajfa-3210	18	8	in	in	ADP
ajfa-3210	18	9	the	the	DET
ajfa-3210	18	10	identified	identify	VERB
ajfa-3210	18	11	theory	theory	NOUN
ajfa-3210	18	12	was	be	AUX
ajfa-3210	18	13	discussed	discuss	VERB
ajfa-3210	18	14	and	and	CCONJ
ajfa-3210	18	15	analyzed	analyze	VERB
ajfa-3210	18	16	.	.	PUNCT
ajfa-3210	19	1	there	there	PRON
ajfa-3210	19	2	are	be	VERB
ajfa-3210	19	3	several	several	ADJ
ajfa-3210	19	4	conceptions	conception	NOUN
ajfa-3210	19	5	of	of	ADP
ajfa-3210	19	6	theory	theory	NOUN
ajfa-3210	19	7	;	;	PUNCT
ajfa-3210	19	8	each	each	PRON
ajfa-3210	19	9	of	of	ADP
ajfa-3210	19	10	them	they	PRON
ajfa-3210	19	11	differed	differ	VERB
ajfa-3210	19	12	in	in	ADP
ajfa-3210	19	13	terms	term	NOUN
ajfa-3210	19	14	of	of	ADP
ajfa-3210	19	15	their	their	PRON
ajfa-3210	19	16	nature	nature	NOUN
ajfa-3210	19	17	and	and	CCONJ
ajfa-3210	19	18	scope	scope	NOUN
ajfa-3210	19	19	.	.	PUNCT
ajfa-3210	20	1	dominant	dominant	ADJ
ajfa-3210	20	2	views	view	NOUN
ajfa-3210	20	3	of	of	ADP
ajfa-3210	20	4	theory	theory	NOUN
ajfa-3210	20	5	in	in	ADP
ajfa-3210	20	6	the	the	DET
ajfa-3210	20	7	field	field	NOUN
ajfa-3210	20	8	of	of	ADP
ajfa-3210	20	9	accounting	accounting	NOUN
ajfa-3210	20	10	were	be	AUX
ajfa-3210	20	11	interpretive	interpretive	ADJ
ajfa-3210	20	12	,	,	PUNCT
ajfa-3210	20	13	normative	normative	ADJ
ajfa-3210	20	14	and	and	CCONJ
ajfa-3210	20	15	positive	positive	ADJ
ajfa-3210	20	16	.	.	PUNCT
ajfa-3210	21	1	researchers	researcher	NOUN
ajfa-3210	21	2	were	be	AUX
ajfa-3210	21	3	using	use	VERB
ajfa-3210	21	4	qualitative	qualitative	ADJ
ajfa-3210	21	5	or	or	CCONJ
ajfa-3210	21	6	quantitative	quantitative	ADJ
ajfa-3210	21	7	methods	method	NOUN
ajfa-3210	21	8	based	base	VERB
ajfa-3210	21	9	on	on	ADP
ajfa-3210	21	10	the	the	DET
ajfa-3210	21	11	paradigms	paradigms	NOUN
ajfa-3210	21	12	of	of	ADP
ajfa-3210	21	13	their	their	PRON
ajfa-3210	21	14	research	research	NOUN
ajfa-3210	21	15	and	and	CCONJ
ajfa-3210	21	16	ontological	ontological	ADJ
ajfa-3210	21	17	or	or	CCONJ
ajfa-3210	21	18	epistemological	epistemological	ADJ
ajfa-3210	21	19	assumptions	assumption	NOUN
ajfa-3210	21	20	.	.	PUNCT
ajfa-3210	22	1	stam	stam	NOUN
ajfa-3210	22	2	(	(	PUNCT
ajfa-3210	22	3	2010	2010	NUM
ajfa-3210	22	4	)	)	PUNCT
ajfa-3210	22	5	defined	define	VERB
ajfa-3210	22	6	theory	theory	NOUN
ajfa-3210	22	7	as	as	ADP
ajfa-3210	22	8	a	a	DET
ajfa-3210	22	9	‘	'	PUNCT
ajfa-3210	22	10	systematic	systematic	ADJ
ajfa-3210	22	11	representation	representation	NOUN
ajfa-3210	22	12	’	'	PUNCT
ajfa-3210	22	13	of	of	ADP
ajfa-3210	22	14	a	a	DET
ajfa-3210	22	15	valid	valid	ADJ
ajfa-3210	22	16	problem	problem	NOUN
ajfa-3210	22	17	expressed	express	VERB
ajfa-3210	22	18	,	,	PUNCT
ajfa-3210	22	19	as	as	ADV
ajfa-3210	22	20	far	far	ADV
ajfa-3210	22	21	as	as	ADP
ajfa-3210	22	22	possible	possible	ADJ
ajfa-3210	22	23	,	,	PUNCT
ajfa-3210	22	24	mathematically	mathematically	ADV
ajfa-3210	22	25	,	,	PUNCT
ajfa-3210	22	26	in	in	ADP
ajfa-3210	22	27	the	the	DET
ajfa-3210	22	28	natural	natural	ADJ
ajfa-3210	22	29	sciences	science	NOUN
ajfa-3210	22	30	or	or	CCONJ
ajfa-3210	22	31	logically	logically	ADV
ajfa-3210	22	32	in	in	ADP
ajfa-3210	22	33	the	the	DET
ajfa-3210	22	34	life	life	NOUN
ajfa-3210	22	35	and	and	CCONJ
ajfa-3210	22	36	social	social	ADJ
ajfa-3210	22	37	sciences	science	NOUN
ajfa-3210	22	38	.	.	PUNCT
ajfa-3210	23	1	the	the	DET
ajfa-3210	23	2	aims	aim	NOUN
ajfa-3210	23	3	of	of	ADP
ajfa-3210	23	4	systematic	systematic	ADJ
ajfa-3210	23	5	representations	representation	NOUN
ajfa-3210	23	6	are	be	AUX
ajfa-3210	23	7	to	to	PART
ajfa-3210	23	8	develop	develop	VERB
ajfa-3210	23	9	explanations	explanation	NOUN
ajfa-3210	23	10	of	of	ADP
ajfa-3210	23	11	a	a	DET
ajfa-3210	23	12	problem	problem	NOUN
ajfa-3210	23	13	,	,	PUNCT
ajfa-3210	23	14	describe	describe	VERB
ajfa-3210	23	15	the	the	DET
ajfa-3210	23	16	delineating	delineate	VERB
ajfa-3210	23	17	features	feature	NOUN
ajfa-3210	23	18	of	of	ADP
ajfa-3210	23	19	a	a	DET
ajfa-3210	23	20	phenomenon	phenomenon	NOUN
ajfa-3210	23	21	,	,	PUNCT
ajfa-3210	23	22	and	and	CCONJ
ajfa-3210	23	23	provide	provide	VERB
ajfa-3210	23	24	predictions	prediction	NOUN
ajfa-3210	23	25	(	(	PUNCT
ajfa-3210	23	26	stam	stam	NOUN
ajfa-3210	23	27	,	,	PUNCT
ajfa-3210	23	28	2010	2010	NUM
ajfa-3210	23	29	)	)	PUNCT
ajfa-3210	23	30	.	.	PUNCT
ajfa-3210	24	1	stam	stam	NOUN
ajfa-3210	24	2	(	(	PUNCT
ajfa-3210	24	3	2007	2007	NUM
ajfa-3210	24	4	)	)	PUNCT
ajfa-3210	24	5	explained	explain	VERB
ajfa-3210	24	6	that	that	SCONJ
ajfa-3210	24	7	there	there	PRON
ajfa-3210	24	8	were	be	VERB
ajfa-3210	24	9	three	three	NUM
ajfa-3210	24	10	significant	significant	ADJ
ajfa-3210	24	11	opinions	opinion	NOUN
ajfa-3210	24	12	of	of	ADP
ajfa-3210	24	13	theory	theory	NOUN
ajfa-3210	24	14	in	in	ADP
ajfa-3210	24	15	the	the	DET
ajfa-3210	24	16	twentieth	twentieth	ADJ
ajfa-3210	24	17	century	century	NOUN
ajfa-3210	24	18	.	.	PUNCT
ajfa-3210	25	1	they	they	PRON
ajfa-3210	25	2	were	be	AUX
ajfa-3210	25	3	reductionism	reductionism	NOUN
ajfa-3210	25	4	,	,	PUNCT
ajfa-3210	25	5	instrumentalism	instrumentalism	NOUN
ajfa-3210	25	6	,	,	PUNCT
ajfa-3210	25	7	and	and	CCONJ
ajfa-3210	25	8	realism	realism	NOUN
ajfa-3210	25	9	.	.	PUNCT
ajfa-3210	26	1	the	the	DET
ajfa-3210	26	2	reductionism	reductionism	NOUN
ajfa-3210	26	3	viewpoint	viewpoint	NOUN
ajfa-3210	26	4	was	be	AUX
ajfa-3210	26	5	the	the	DET
ajfa-3210	26	6	ability	ability	NOUN
ajfa-3210	26	7	of	of	ADP
ajfa-3210	26	8	a	a	DET
ajfa-3210	26	9	theory	theory	NOUN
ajfa-3210	26	10	to	to	PART
ajfa-3210	26	11	be	be	AUX
ajfa-3210	26	12	reduced	reduce	VERB
ajfa-3210	26	13	to	to	ADP
ajfa-3210	26	14	observables	observable	NOUN
ajfa-3210	26	15	.	.	PUNCT
ajfa-3210	27	1	the	the	DET
ajfa-3210	27	2	instrumentalism	instrumentalism	NOUN
ajfa-3210	27	3	viewpoint	viewpoint	VERB
ajfa-3210	27	4	used	use	VERB
ajfa-3210	27	5	theory	theory	NOUN
ajfa-3210	27	6	as	as	ADP
ajfa-3210	27	7	instruments	instrument	NOUN
ajfa-3210	27	8	to	to	PART
ajfa-3210	27	9	do	do	AUX
ajfa-3210	27	10	things	thing	NOUN
ajfa-3210	27	11	and	and	CCONJ
ajfa-3210	27	12	the	the	DET
ajfa-3210	27	13	realism	realism	NOUN
ajfa-3210	27	14	considered	consider	VERB
ajfa-3210	27	15	theory	theory	NOUN
ajfa-3210	27	16	as	as	ADP
ajfa-3210	27	17	statements	statement	NOUN
ajfa-3210	27	18	about	about	ADP
ajfa-3210	27	19	phenomena	phenomenon	NOUN
ajfa-3210	27	20	that	that	PRON
ajfa-3210	27	21	actually	actually	ADV
ajfa-3210	27	22	existed	exist	VERB
ajfa-3210	27	23	in	in	ADP
ajfa-3210	27	24	the	the	DET
ajfa-3210	27	25	world	world	NOUN
ajfa-3210	27	26	.	.	PUNCT
ajfa-3210	28	1	stam	stam	NOUN
ajfa-3210	28	2	(	(	PUNCT
ajfa-3210	28	3	2007	2007	NUM
ajfa-3210	28	4	)	)	PUNCT
ajfa-3210	28	5	explained	explain	VERB
ajfa-3210	28	6	that	that	SCONJ
ajfa-3210	28	7	observations	observation	NOUN
ajfa-3210	28	8	,	,	PUNCT
ajfa-3210	28	9	gradually	gradually	ADV
ajfa-3210	28	10	,	,	PUNCT
ajfa-3210	28	11	got	get	AUX
ajfa-3210	28	12	separated	separate	VERB
ajfa-3210	28	13	from	from	ADP
ajfa-3210	28	14	theory	theory	NOUN
ajfa-3210	28	15	as	as	ADP
ajfa-3210	28	16	‘	'	PUNCT
ajfa-3210	28	17	deductive	deductive	ADJ
ajfa-3210	28	18	-	-	PUNCT
ajfa-3210	28	19	nomonological	nomonological	ADJ
ajfa-3210	28	20	’	'	PUNCT
ajfa-3210	28	21	framework	framework	NOUN
ajfa-3210	28	22	came	come	VERB
ajfa-3210	28	23	into	into	ADP
ajfa-3210	28	24	existence	existence	NOUN
ajfa-3210	28	25	in	in	ADP
ajfa-3210	28	26	the	the	DET
ajfa-3210	28	27	context	context	NOUN
ajfa-3210	28	28	of	of	ADP
ajfa-3210	28	29	behaviorist	behaviorist	PROPN
ajfa-3210	28	30	’s	’s	PART
ajfa-3210	28	31	interpretation	interpretation	NOUN
ajfa-3210	28	32	of	of	ADP
ajfa-3210	28	33	the	the	DET
ajfa-3210	28	34	theory	theory	NOUN
ajfa-3210	28	35	.	.	PUNCT
ajfa-3210	29	1	however	however	ADV
ajfa-3210	29	2	,	,	PUNCT
ajfa-3210	29	3	the	the	DET
ajfa-3210	29	4	development	development	NOUN
ajfa-3210	29	5	of	of	ADP
ajfa-3210	29	6	inferential	inferential	ADJ
ajfa-3210	29	7	statistics	statistic	NOUN
ajfa-3210	29	8	encouraged	encourage	VERB
ajfa-3210	29	9	broader	broad	ADJ
ajfa-3210	29	10	use	use	NOUN
ajfa-3210	29	11	of	of	ADP
ajfa-3210	29	12	theoretical	theoretical	ADJ
ajfa-3210	29	13	models	model	NOUN
ajfa-3210	29	14	and	and	CCONJ
ajfa-3210	29	15	that	that	PRON
ajfa-3210	29	16	led	lead	VERB
ajfa-3210	29	17	to	to	ADP
ajfa-3210	29	18	the	the	DET
ajfa-3210	29	19	demise	demise	NOUN
ajfa-3210	29	20	of	of	ADP
ajfa-3210	29	21	behaviorism	behaviorism	NOUN
ajfa-3210	29	22	(	(	PUNCT
ajfa-3210	29	23	stam	stam	NOUN
ajfa-3210	29	24	,	,	PUNCT
ajfa-3210	29	25	2007	2007	NUM
ajfa-3210	29	26	)	)	PUNCT
ajfa-3210	29	27	.	.	PUNCT
ajfa-3210	30	1	an	an	DET
ajfa-3210	30	2	uncertainty	uncertainty	NOUN
ajfa-3210	30	3	is	be	AUX
ajfa-3210	30	4	evident	evident	ADJ
ajfa-3210	30	5	in	in	ADP
ajfa-3210	30	6	what	what	PRON
ajfa-3210	30	7	constitutes	constitute	VERB
ajfa-3210	30	8	a	a	DET
ajfa-3210	30	9	theory	theory	NOUN
ajfa-3210	30	10	(	(	PUNCT
ajfa-3210	30	11	gelso	gelso	NOUN
ajfa-3210	30	12	,	,	PUNCT
ajfa-3210	30	13	2006	2006	NUM
ajfa-3210	30	14	)	)	PUNCT
ajfa-3210	30	15	.	.	PUNCT
ajfa-3210	31	1	a	a	DET
ajfa-3210	31	2	common	common	ADJ
ajfa-3210	31	3	misunderstanding	misunderstanding	NOUN
ajfa-3210	31	4	was	be	AUX
ajfa-3210	31	5	with	with	ADP
ajfa-3210	31	6	broad	broad	ADJ
ajfa-3210	31	7	un	un	ADJ
ajfa-3210	31	8	-	-	ADJ
ajfa-3210	31	9	testable	testable	ADJ
ajfa-3210	31	10	philosophies	philosophy	NOUN
ajfa-3210	31	11	of	of	ADP
ajfa-3210	31	12	human	human	ADJ
ajfa-3210	31	13	life	life	NOUN
ajfa-3210	31	14	.	.	PUNCT
ajfa-3210	32	1	these	these	PRON
ajfa-3210	32	2	are	be	AUX
ajfa-3210	32	3	comprehensive	comprehensive	ADJ
ajfa-3210	32	4	theories	theory	NOUN
ajfa-3210	32	5	,	,	PUNCT
ajfa-3210	32	6	which	which	PRON
ajfa-3210	32	7	are	be	AUX
ajfa-3210	32	8	never	never	ADV
ajfa-3210	32	9	disproved	disprove	VERB
ajfa-3210	32	10	totally	totally	ADV
ajfa-3210	32	11	,	,	PUNCT
ajfa-3210	32	12	although	although	SCONJ
ajfa-3210	32	13	some	some	DET
ajfa-3210	32	14	aspects	aspect	NOUN
ajfa-3210	32	15	of	of	ADP
ajfa-3210	32	16	them	they	PRON
ajfa-3210	32	17	could	could	AUX
ajfa-3210	32	18	be	be	AUX
ajfa-3210	32	19	disconfirmed	disconfirme	VERB
ajfa-3210	32	20	(	(	PUNCT
ajfa-3210	32	21	gelso	gelso	NOUN
ajfa-3210	32	22	,	,	PUNCT
ajfa-3210	32	23	2006	2006	NUM
ajfa-3210	32	24	)	)	PUNCT
ajfa-3210	32	25	.	.	PUNCT
ajfa-3210	33	1	generally	generally	ADV
ajfa-3210	33	2	,	,	PUNCT
ajfa-3210	33	3	a	a	DET
ajfa-3210	33	4	theory	theory	NOUN
ajfa-3210	33	5	was	be	AUX
ajfa-3210	33	6	a	a	DET
ajfa-3210	33	7	statement	statement	NOUN
ajfa-3210	33	8	of	of	ADP
ajfa-3210	33	9	the	the	DET
ajfa-3210	33	10	hypothesized	hypothesized	ADJ
ajfa-3210	33	11	,	,	PUNCT
ajfa-3210	33	12	assumed	assume	VERB
ajfa-3210	33	13	,	,	PUNCT
ajfa-3210	33	14	or	or	CCONJ
ajfa-3210	33	15	even	even	ADV
ajfa-3210	33	16	factual	factual	ADJ
ajfa-3210	33	17	relationship	relationship	NOUN
ajfa-3210	33	18	amongst	amongst	ADP
ajfa-3210	33	19	variables	variable	NOUN
ajfa-3210	33	20	with	with	ADP
ajfa-3210	33	21	the	the	DET
ajfa-3210	33	22	theoretical	theoretical	ADJ
ajfa-3210	33	23	proposition	proposition	NOUN
ajfa-3210	33	24	explaining	explain	VERB
ajfa-3210	33	25	the	the	DET
ajfa-3210	33	26	relationships	relationship	NOUN
ajfa-3210	33	27	between	between	ADP
ajfa-3210	33	28	constructs	construct	NOUN
ajfa-3210	33	29	that	that	PRON
ajfa-3210	33	30	can	can	AUX
ajfa-3210	33	31	ultimately	ultimately	ADV
ajfa-3210	33	32	become	become	VERB
ajfa-3210	33	33	an	an	DET
ajfa-3210	33	34	uncontested	uncontested	ADJ
ajfa-3210	33	35	fact	fact	NOUN
ajfa-3210	33	36	.	.	PUNCT
ajfa-3210	34	1	but	but	CCONJ
ajfa-3210	34	2	,	,	PUNCT
ajfa-3210	34	3	the	the	DET
ajfa-3210	34	4	eventual	eventual	ADJ
ajfa-3210	34	5	quality	quality	NOUN
ajfa-3210	34	6	of	of	ADP
ajfa-3210	34	7	a	a	DET
ajfa-3210	34	8	theory	theory	NOUN
ajfa-3210	34	9	depends	depend	VERB
ajfa-3210	34	10	upon	upon	SCONJ
ajfa-3210	34	11	its	its	PRON
ajfa-3210	34	12	ability	ability	NOUN
ajfa-3210	34	13	to	to	PART
ajfa-3210	34	14	explain	explain	VERB
ajfa-3210	34	15	why	why	SCONJ
ajfa-3210	34	16	the	the	DET
ajfa-3210	34	17	variables	variable	NOUN
ajfa-3210	34	18	are	be	AUX
ajfa-3210	34	19	related	relate	VERB
ajfa-3210	34	20	and	and	CCONJ
ajfa-3210	34	21	what	what	PRON
ajfa-3210	34	22	causes	cause	VERB
ajfa-3210	34	23	that	that	PRON
ajfa-3210	34	24	expected	expect	VERB
ajfa-3210	34	25	relationship	relationship	NOUN
ajfa-3210	34	26	(	(	PUNCT
ajfa-3210	34	27	gelso	gelso	NOUN
ajfa-3210	34	28	,	,	PUNCT
ajfa-3210	34	29	2006	2006	NUM
ajfa-3210	34	30	)	)	PUNCT
ajfa-3210	34	31	.	.	PUNCT
ajfa-3210	35	1	harlow	harlow	PROPN
ajfa-3210	35	2	(	(	PUNCT
ajfa-3210	35	3	2009	2009	NUM
ajfa-3210	35	4	)	)	PUNCT
ajfa-3210	35	5	believed	believe	VERB
ajfa-3210	35	6	that	that	SCONJ
ajfa-3210	35	7	the	the	DET
ajfa-3210	35	8	word	word	NOUN
ajfa-3210	35	9	theory	theory	NOUN
ajfa-3210	35	10	had	have	VERB
ajfa-3210	35	11	several	several	ADJ
ajfa-3210	35	12	meanings	meaning	NOUN
ajfa-3210	35	13	.	.	PUNCT
ajfa-3210	36	1	for	for	ADP
ajfa-3210	36	2	natural	natural	ADJ
ajfa-3210	36	3	scientists	scientist	NOUN
ajfa-3210	36	4	,	,	PUNCT
ajfa-3210	36	5	theory	theory	NOUN
ajfa-3210	36	6	suggested	suggest	VERB
ajfa-3210	36	7	a	a	DET
ajfa-3210	36	8	decisive	decisive	ADJ
ajfa-3210	36	9	law	law	NOUN
ajfa-3210	36	10	or	or	CCONJ
ajfa-3210	36	11	a	a	DET
ajfa-3210	36	12	system	system	NOUN
ajfa-3210	36	13	of	of	ADP
ajfa-3210	36	14	law	law	NOUN
ajfa-3210	36	15	,	,	PUNCT
ajfa-3210	36	16	and	and	CCONJ
ajfa-3210	36	17	for	for	ADP
ajfa-3210	36	18	others	other	NOUN
ajfa-3210	36	19	,	,	PUNCT
ajfa-3210	36	20	it	it	PRON
ajfa-3210	36	21	was	be	AUX
ajfa-3210	36	22	a	a	DET
ajfa-3210	36	23	construct	construct	NOUN
ajfa-3210	36	24	or	or	CCONJ
ajfa-3210	36	25	a	a	DET
ajfa-3210	36	26	set	set	NOUN
ajfa-3210	36	27	of	of	ADP
ajfa-3210	36	28	constructs	construct	NOUN
ajfa-3210	36	29	for	for	ADP
ajfa-3210	36	30	comprehending	comprehend	VERB
ajfa-3210	36	31	a	a	DET
ajfa-3210	36	32	phenomenon	phenomenon	NOUN
ajfa-3210	36	33	.	.	PUNCT
ajfa-3210	37	1	harlow	harlow	PROPN
ajfa-3210	37	2	(	(	PUNCT
ajfa-3210	37	3	2009	2009	NUM
ajfa-3210	37	4	)	)	PUNCT
ajfa-3210	37	5	proposed	propose	VERB
ajfa-3210	37	6	a	a	DET
ajfa-3210	37	7	case	case	NOUN
ajfa-3210	37	8	study	study	NOUN
ajfa-3210	37	9	method	method	NOUN
ajfa-3210	37	10	of	of	ADP
ajfa-3210	37	11	research	research	NOUN
ajfa-3210	37	12	using	use	VERB
ajfa-3210	37	13	inductive	inductive	ADJ
ajfa-3210	37	14	or	or	CCONJ
ajfa-3210	37	15	deductive	deductive	ADJ
ajfa-3210	37	16	reasoning	reasoning	NOUN
ajfa-3210	37	17	to	to	PART
ajfa-3210	37	18	test	test	VERB
ajfa-3210	37	19	and	and	CCONJ
ajfa-3210	37	20	develop	develop	VERB
ajfa-3210	37	21	a	a	DET
ajfa-3210	37	22	theory	theory	NOUN
ajfa-3210	37	23	.	.	PUNCT
ajfa-3210	38	1	wacker	wacker	NOUN
ajfa-3210	38	2	(	(	PUNCT
ajfa-3210	38	3	2008	2008	NUM
ajfa-3210	38	4	)	)	PUNCT
ajfa-3210	38	5	defined	define	VERB
ajfa-3210	38	6	a	a	DET
ajfa-3210	38	7	theory	theory	NOUN
ajfa-3210	38	8	as	as	ADP
ajfa-3210	38	9	“	"	PUNCT
ajfa-3210	38	10	an	an	DET
ajfa-3210	38	11	explained	explain	VERB
ajfa-3210	38	12	set	set	NOUN
ajfa-3210	38	13	of	of	ADP
ajfa-3210	38	14	conceptual	conceptual	ADJ
ajfa-3210	38	15	relationships	relationship	NOUN
ajfa-3210	38	16	”	"	PUNCT
ajfa-3210	38	17	(	(	PUNCT
ajfa-3210	38	18	p.5	p.5	NOUN
ajfa-3210	38	19	)	)	PUNCT
ajfa-3210	38	20	.	.	PUNCT
ajfa-3210	39	1	a	a	DET
ajfa-3210	39	2	asian	asian	ADJ
ajfa-3210	39	3	journal	journal	NOUN
ajfa-3210	39	4	of	of	ADP
ajfa-3210	39	5	finance	finance	PROPN
ajfa-3210	39	6	&	&	CCONJ
ajfa-3210	39	7	accounting	accounting	PROPN
ajfa-3210	39	8	issn	issn	PROPN
ajfa-3210	39	9	1946	1946	NUM
ajfa-3210	39	10	-	-	PUNCT
ajfa-3210	39	11	052x	052x	NOUN
ajfa-3210	39	12	2013	2013	NUM
ajfa-3210	39	13	,	,	PUNCT
ajfa-3210	39	14	vol	vol	NOUN
ajfa-3210	39	15	.	.	PROPN
ajfa-3210	39	16	5	5	NUM
ajfa-3210	39	17	,	,	PUNCT
ajfa-3210	39	18	no	no	INTJ
ajfa-3210	39	19	.	.	NOUN
ajfa-3210	39	20	1	1	NUM
ajfa-3210	39	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3210	39	22	185	185	NUM
ajfa-3210	39	23	theory	theory	NOUN
ajfa-3210	39	24	must	must	AUX
ajfa-3210	39	25	be	be	AUX
ajfa-3210	39	26	able	able	ADJ
ajfa-3210	39	27	to	to	PART
ajfa-3210	39	28	explain	explain	VERB
ajfa-3210	39	29	the	the	DET
ajfa-3210	39	30	frequently	frequently	ADV
ajfa-3210	39	31	asked	ask	VERB
ajfa-3210	39	32	questions	question	NOUN
ajfa-3210	39	33	of	of	ADP
ajfa-3210	39	34	a	a	DET
ajfa-3210	39	35	conceptual	conceptual	ADJ
ajfa-3210	39	36	relationship	relationship	NOUN
ajfa-3210	39	37	in	in	ADP
ajfa-3210	39	38	the	the	DET
ajfa-3210	39	39	order	order	NOUN
ajfa-3210	39	40	who	who	PRON
ajfa-3210	39	41	,	,	PUNCT
ajfa-3210	39	42	what	what	PRON
ajfa-3210	39	43	,	,	PUNCT
ajfa-3210	39	44	when	when	SCONJ
ajfa-3210	39	45	,	,	PUNCT
ajfa-3210	39	46	where	where	SCONJ
ajfa-3210	39	47	,	,	PUNCT
ajfa-3210	39	48	and	and	CCONJ
ajfa-3210	39	49	how	how	SCONJ
ajfa-3210	39	50	.	.	PUNCT
ajfa-3210	39	51	followed	follow	VERB
ajfa-3210	39	52	by	by	ADP
ajfa-3210	39	53	what	what	PRON
ajfa-3210	39	54	,	,	PUNCT
ajfa-3210	39	55	would	would	AUX
ajfa-3210	39	56	,	,	PUNCT
ajfa-3210	39	57	should	should	AUX
ajfa-3210	39	58	,	,	PUNCT
ajfa-3210	39	59	or	or	CCONJ
ajfa-3210	39	60	could	could	AUX
ajfa-3210	39	61	question	question	VERB
ajfa-3210	39	62	(	(	PUNCT
ajfa-3210	39	63	wacker	wacker	NOUN
ajfa-3210	39	64	,	,	PUNCT
ajfa-3210	39	65	2008	2008	NUM
ajfa-3210	39	66	)	)	PUNCT
ajfa-3210	39	67	.	.	PUNCT
ajfa-3210	40	1	these	these	DET
ajfa-3210	40	2	questions	question	NOUN
ajfa-3210	40	3	provided	provide	VERB
ajfa-3210	40	4	the	the	DET
ajfa-3210	40	5	four	four	NUM
ajfa-3210	40	6	fundamental	fundamental	ADJ
ajfa-3210	40	7	properties	property	NOUN
ajfa-3210	40	8	of	of	ADP
ajfa-3210	40	9	the	the	DET
ajfa-3210	40	10	definition	definition	NOUN
ajfa-3210	40	11	of	of	ADP
ajfa-3210	40	12	a	a	DET
ajfa-3210	40	13	theory	theory	NOUN
ajfa-3210	40	14	.	.	PUNCT
ajfa-3210	41	1	wacker	wacker	NOUN
ajfa-3210	41	2	(	(	PUNCT
ajfa-3210	41	3	1998	1998	NUM
ajfa-3210	41	4	)	)	PUNCT
ajfa-3210	41	5	identified	identify	VERB
ajfa-3210	41	6	the	the	DET
ajfa-3210	41	7	four	four	NUM
ajfa-3210	41	8	properties	property	NOUN
ajfa-3210	41	9	as	as	ADP
ajfa-3210	41	10	:	:	PUNCT
ajfa-3210	41	11	(	(	PUNCT
ajfa-3210	41	12	a	a	X
ajfa-3210	41	13	)	)	PUNCT
ajfa-3210	41	14	definitions	definition	NOUN
ajfa-3210	41	15	of	of	ADP
ajfa-3210	41	16	variables	variable	NOUN
ajfa-3210	41	17	;	;	PUNCT
ajfa-3210	41	18	(	(	PUNCT
ajfa-3210	41	19	b	b	X
ajfa-3210	41	20	)	)	PUNCT
ajfa-3210	41	21	the	the	DET
ajfa-3210	41	22	domain	domain	NOUN
ajfa-3210	41	23	of	of	ADP
ajfa-3210	41	24	theory	theory	NOUN
ajfa-3210	41	25	application	application	NOUN
ajfa-3210	41	26	;	;	PUNCT
ajfa-3210	41	27	(	(	PUNCT
ajfa-3210	41	28	c	c	X
ajfa-3210	41	29	)	)	PUNCT
ajfa-3210	41	30	relationship	relationship	NOUN
ajfa-3210	41	31	between	between	ADP
ajfa-3210	41	32	variables	variable	NOUN
ajfa-3210	41	33	;	;	PUNCT
ajfa-3210	41	34	and	and	CCONJ
ajfa-3210	41	35	(	(	PUNCT
ajfa-3210	41	36	d	d	X
ajfa-3210	41	37	)	)	PUNCT
ajfa-3210	41	38	predictions	prediction	NOUN
ajfa-3210	41	39	.	.	PUNCT
ajfa-3210	42	1	wacker	wacker	NOUN
ajfa-3210	42	2	(	(	PUNCT
ajfa-3210	42	3	1998	1998	NUM
ajfa-3210	42	4	)	)	PUNCT
ajfa-3210	42	5	further	far	ADV
ajfa-3210	42	6	elaborated	elaborate	VERB
ajfa-3210	42	7	that	that	SCONJ
ajfa-3210	42	8	a	a	DET
ajfa-3210	42	9	theory	theory	NOUN
ajfa-3210	42	10	will	will	AUX
ajfa-3210	42	11	be	be	AUX
ajfa-3210	42	12	construed	construe	VERB
ajfa-3210	42	13	as	as	ADP
ajfa-3210	42	14	‘	'	PUNCT
ajfa-3210	42	15	good	good	ADJ
ajfa-3210	42	16	’	'	PUNCT
ajfa-3210	42	17	only	only	ADV
ajfa-3210	42	18	if	if	SCONJ
ajfa-3210	42	19	it	it	PRON
ajfa-3210	42	20	explains	explain	VERB
ajfa-3210	42	21	the	the	DET
ajfa-3210	42	22	conceptual	conceptual	ADJ
ajfa-3210	42	23	relationships	relationship	NOUN
ajfa-3210	42	24	in	in	ADP
ajfa-3210	42	25	such	such	ADJ
ajfa-3210	42	26	way	way	NOUN
ajfa-3210	42	27	that	that	SCONJ
ajfa-3210	42	28	it	it	PRON
ajfa-3210	42	29	can	can	AUX
ajfa-3210	42	30	be	be	AUX
ajfa-3210	42	31	used	use	VERB
ajfa-3210	42	32	for	for	ADP
ajfa-3210	42	33	empirical	empirical	ADJ
ajfa-3210	42	34	testing	testing	NOUN
ajfa-3210	42	35	and	and	CCONJ
ajfa-3210	42	36	possesses	possess	VERB
ajfa-3210	42	37	certain	certain	ADJ
ajfa-3210	42	38	restrictions	restriction	NOUN
ajfa-3210	42	39	on	on	ADP
ajfa-3210	42	40	the	the	DET
ajfa-3210	42	41	four	four	NUM
ajfa-3210	42	42	properties	property	NOUN
ajfa-3210	42	43	just	just	ADV
ajfa-3210	42	44	described	describe	VERB
ajfa-3210	42	45	.	.	PUNCT
ajfa-3210	43	1	therefore	therefore	ADV
ajfa-3210	43	2	,	,	PUNCT
ajfa-3210	43	3	the	the	DET
ajfa-3210	43	4	normal	normal	ADJ
ajfa-3210	43	5	array	array	NOUN
ajfa-3210	43	6	of	of	ADP
ajfa-3210	43	7	virtues	virtue	NOUN
ajfa-3210	43	8	of	of	ADP
ajfa-3210	43	9	a	a	DET
ajfa-3210	43	10	theory	theory	NOUN
ajfa-3210	43	11	is	be	AUX
ajfa-3210	43	12	that	that	SCONJ
ajfa-3210	43	13	it	it	PRON
ajfa-3210	43	14	should	should	AUX
ajfa-3210	43	15	be	be	AUX
ajfa-3210	43	16	unique	unique	ADJ
ajfa-3210	43	17	,	,	PUNCT
ajfa-3210	43	18	with	with	SCONJ
ajfa-3210	43	19	fewer	few	ADJ
ajfa-3210	43	20	assumptions	assumption	NOUN
ajfa-3210	43	21	,	,	PUNCT
ajfa-3210	43	22	conservative	conservative	ADJ
ajfa-3210	43	23	,	,	PUNCT
ajfa-3210	43	24	generalizable	generalizable	ADJ
ajfa-3210	43	25	,	,	PUNCT
ajfa-3210	43	26	internally	internally	ADV
ajfa-3210	43	27	consistent	consistent	ADJ
ajfa-3210	43	28	,	,	PUNCT
ajfa-3210	43	29	generate	generate	VERB
ajfa-3210	43	30	more	more	ADJ
ajfa-3210	43	31	research	research	NOUN
ajfa-3210	43	32	in	in	ADP
ajfa-3210	43	33	new	new	ADJ
ajfa-3210	43	34	areas	area	NOUN
ajfa-3210	43	35	,	,	PUNCT
ajfa-3210	43	36	at	at	ADP
ajfa-3210	43	37	an	an	DET
ajfa-3210	43	38	appropriate	appropriate	ADJ
ajfa-3210	43	39	level	level	NOUN
ajfa-3210	43	40	of	of	ADP
ajfa-3210	43	41	abstractions	abstraction	NOUN
ajfa-3210	43	42	,	,	PUNCT
ajfa-3210	43	43	and	and	CCONJ
ajfa-3210	43	44	empirically	empirically	ADV
ajfa-3210	43	45	risky	risky	ADJ
ajfa-3210	43	46	enough	enough	ADV
ajfa-3210	43	47	to	to	PART
ajfa-3210	43	48	be	be	AUX
ajfa-3210	43	49	refuted	refute	VERB
ajfa-3210	43	50	(	(	PUNCT
ajfa-3210	43	51	wacker	wacker	NOUN
ajfa-3210	43	52	,	,	PUNCT
ajfa-3210	43	53	1998	1998	NUM
ajfa-3210	43	54	)	)	PUNCT
ajfa-3210	43	55	.	.	PUNCT
ajfa-3210	44	1	corley	corley	PROPN
ajfa-3210	44	2	and	and	CCONJ
ajfa-3210	44	3	gioia	gioia	PROPN
ajfa-3210	44	4	(	(	PUNCT
ajfa-3210	44	5	2011	2011	NUM
ajfa-3210	44	6	)	)	PUNCT
ajfa-3210	44	7	defined	define	VERB
ajfa-3210	44	8	a	a	DET
ajfa-3210	44	9	theory	theory	NOUN
ajfa-3210	44	10	as	as	ADP
ajfa-3210	44	11	a	a	DET
ajfa-3210	44	12	statement	statement	NOUN
ajfa-3210	44	13	of	of	ADP
ajfa-3210	44	14	concepts	concept	NOUN
ajfa-3210	44	15	showing	show	VERB
ajfa-3210	44	16	interrelations	interrelation	NOUN
ajfa-3210	44	17	between	between	ADP
ajfa-3210	44	18	such	such	ADJ
ajfa-3210	44	19	concepts	concept	NOUN
ajfa-3210	44	20	that	that	PRON
ajfa-3210	44	21	provided	provide	VERB
ajfa-3210	44	22	the	the	DET
ajfa-3210	44	23	explanations	explanation	NOUN
ajfa-3210	44	24	about	about	ADP
ajfa-3210	44	25	how	how	SCONJ
ajfa-3210	44	26	and	and	CCONJ
ajfa-3210	44	27	why	why	SCONJ
ajfa-3210	44	28	such	such	DET
ajfa-3210	44	29	a	a	DET
ajfa-3210	44	30	relationship	relationship	NOUN
ajfa-3210	44	31	existed	exist	VERB
ajfa-3210	44	32	.	.	PUNCT
ajfa-3210	45	1	there	there	PRON
ajfa-3210	45	2	were	be	VERB
ajfa-3210	45	3	two	two	NUM
ajfa-3210	45	4	identifiers	identifier	NOUN
ajfa-3210	45	5	of	of	ADP
ajfa-3210	45	6	theoretical	theoretical	ADJ
ajfa-3210	45	7	contributions	contribution	NOUN
ajfa-3210	45	8	:	:	PUNCT
ajfa-3210	45	9	originality	originality	NOUN
ajfa-3210	45	10	and	and	CCONJ
ajfa-3210	45	11	utility	utility	NOUN
ajfa-3210	45	12	.	.	PUNCT
ajfa-3210	46	1	hence	hence	ADV
ajfa-3210	46	2	,	,	PUNCT
ajfa-3210	46	3	the	the	DET
ajfa-3210	46	4	ability	ability	NOUN
ajfa-3210	46	5	to	to	PART
ajfa-3210	46	6	generate	generate	VERB
ajfa-3210	46	7	original	original	ADJ
ajfa-3210	46	8	ideas	idea	NOUN
ajfa-3210	46	9	to	to	PART
ajfa-3210	46	10	explain	explain	VERB
ajfa-3210	46	11	a	a	DET
ajfa-3210	46	12	phenomena	phenomena	NOUN
ajfa-3210	46	13	thereby	thereby	ADV
ajfa-3210	46	14	creating	create	VERB
ajfa-3210	46	15	knowledge	knowledge	NOUN
ajfa-3210	46	16	,	,	PUNCT
ajfa-3210	46	17	which	which	PRON
ajfa-3210	46	18	has	have	VERB
ajfa-3210	46	19	a	a	DET
ajfa-3210	46	20	practical	practical	ADJ
ajfa-3210	46	21	utility	utility	NOUN
ajfa-3210	46	22	,	,	PUNCT
ajfa-3210	46	23	is	be	AUX
ajfa-3210	46	24	making	make	VERB
ajfa-3210	46	25	theoretical	theoretical	ADJ
ajfa-3210	46	26	contribution	contribution	NOUN
ajfa-3210	46	27	(	(	PUNCT
ajfa-3210	46	28	corley	corley	PROPN
ajfa-3210	46	29	&	&	CCONJ
ajfa-3210	46	30	gioia	gioia	PROPN
ajfa-3210	46	31	,	,	PUNCT
ajfa-3210	46	32	2011	2011	NUM
ajfa-3210	46	33	)	)	PUNCT
ajfa-3210	46	34	.	.	PUNCT
ajfa-3210	47	1	miller	miller	PROPN
ajfa-3210	47	2	and	and	CCONJ
ajfa-3210	47	3	bahnson	bahnson	NOUN
ajfa-3210	47	4	(	(	PUNCT
ajfa-3210	47	5	2010	2010	NUM
ajfa-3210	47	6	)	)	PUNCT
ajfa-3210	47	7	explained	explain	VERB
ajfa-3210	47	8	that	that	SCONJ
ajfa-3210	47	9	the	the	DET
ajfa-3210	47	10	purpose	purpose	NOUN
ajfa-3210	47	11	of	of	ADP
ajfa-3210	47	12	accounting	accounting	NOUN
ajfa-3210	47	13	theories	theory	NOUN
ajfa-3210	47	14	was	be	AUX
ajfa-3210	47	15	to	to	PART
ajfa-3210	47	16	ensure	ensure	VERB
ajfa-3210	47	17	better	well	ADJ
ajfa-3210	47	18	accounting	accounting	NOUN
ajfa-3210	47	19	practice	practice	NOUN
ajfa-3210	47	20	.	.	PUNCT
ajfa-3210	48	1	in	in	ADP
ajfa-3210	48	2	pursuit	pursuit	NOUN
ajfa-3210	48	3	of	of	ADP
ajfa-3210	48	4	this	this	PRON
ajfa-3210	48	5	,	,	PUNCT
ajfa-3210	48	6	a	a	DET
ajfa-3210	48	7	normative	normative	ADJ
ajfa-3210	48	8	accounting	accounting	NOUN
ajfa-3210	48	9	framework	framework	NOUN
ajfa-3210	48	10	was	be	AUX
ajfa-3210	48	11	used	use	VERB
ajfa-3210	48	12	to	to	PART
ajfa-3210	48	13	search	search	VERB
ajfa-3210	48	14	for	for	ADP
ajfa-3210	48	15	practices	practice	NOUN
ajfa-3210	48	16	that	that	PRON
ajfa-3210	48	17	should	should	AUX
ajfa-3210	48	18	be	be	AUX
ajfa-3210	48	19	used	use	VERB
ajfa-3210	48	20	instead	instead	ADV
ajfa-3210	48	21	of	of	ADP
ajfa-3210	48	22	describing	describe	VERB
ajfa-3210	48	23	practices	practice	NOUN
ajfa-3210	48	24	that	that	PRON
ajfa-3210	48	25	are	be	AUX
ajfa-3210	48	26	actually	actually	ADV
ajfa-3210	48	27	used	use	VERB
ajfa-3210	48	28	.	.	PUNCT
ajfa-3210	49	1	hence	hence	ADV
ajfa-3210	49	2	,	,	PUNCT
ajfa-3210	49	3	normative	normative	ADJ
ajfa-3210	49	4	accounting	accounting	NOUN
ajfa-3210	49	5	theory	theory	NOUN
ajfa-3210	49	6	was	be	AUX
ajfa-3210	49	7	prescriptive	prescriptive	ADJ
ajfa-3210	49	8	in	in	ADP
ajfa-3210	49	9	nature	nature	NOUN
ajfa-3210	49	10	.	.	PUNCT
ajfa-3210	50	1	miller	miller	PROPN
ajfa-3210	50	2	and	and	CCONJ
ajfa-3210	50	3	bahnson	bahnson	NOUN
ajfa-3210	50	4	(	(	PUNCT
ajfa-3210	50	5	2010	2010	NUM
ajfa-3210	50	6	)	)	PUNCT
ajfa-3210	50	7	argued	argue	VERB
ajfa-3210	50	8	that	that	SCONJ
ajfa-3210	50	9	accounting	accounting	NOUN
ajfa-3210	50	10	and	and	CCONJ
ajfa-3210	50	11	reporting	reporting	NOUN
ajfa-3210	50	12	should	should	AUX
ajfa-3210	50	13	be	be	AUX
ajfa-3210	50	14	prescriptive	prescriptive	ADJ
ajfa-3210	50	15	because	because	SCONJ
ajfa-3210	50	16	pragmatic	pragmatic	ADJ
ajfa-3210	50	17	considerations	consideration	NOUN
ajfa-3210	50	18	contaminate	contaminate	VERB
ajfa-3210	50	19	them	they	PRON
ajfa-3210	50	20	rather	rather	ADV
ajfa-3210	50	21	than	than	ADP
ajfa-3210	50	22	improve	improve	VERB
ajfa-3210	50	23	them	they	PRON
ajfa-3210	50	24	.	.	PUNCT
ajfa-3210	51	1	hence	hence	ADV
ajfa-3210	51	2	,	,	PUNCT
ajfa-3210	51	3	it	it	PRON
ajfa-3210	51	4	is	be	AUX
ajfa-3210	51	5	built	build	VERB
ajfa-3210	51	6	around	around	ADP
ajfa-3210	51	7	what	what	PRON
ajfa-3210	51	8	should	should	AUX
ajfa-3210	51	9	be	be	AUX
ajfa-3210	51	10	done	do	VERB
ajfa-3210	51	11	without	without	ADP
ajfa-3210	51	12	any	any	DET
ajfa-3210	51	13	regard	regard	NOUN
ajfa-3210	51	14	to	to	ADP
ajfa-3210	51	15	what	what	PRON
ajfa-3210	51	16	actually	actually	ADV
ajfa-3210	51	17	is	be	AUX
ajfa-3210	51	18	being	be	AUX
ajfa-3210	51	19	practiced	practice	VERB
ajfa-3210	51	20	(	(	PUNCT
ajfa-3210	51	21	miller	miller	PROPN
ajfa-3210	51	22	&	&	CCONJ
ajfa-3210	51	23	bahnson	bahnson	PROPN
ajfa-3210	51	24	,	,	PUNCT
ajfa-3210	51	25	2010	2010	NUM
ajfa-3210	51	26	)	)	PUNCT
ajfa-3210	51	27	.	.	PUNCT
ajfa-3210	52	1	jeanjean	jeanjean	PROPN
ajfa-3210	52	2	and	and	CCONJ
ajfa-3210	52	3	ramirez	ramirez	PROPN
ajfa-3210	52	4	(	(	PUNCT
ajfa-3210	52	5	2009	2009	NUM
ajfa-3210	52	6	)	)	PUNCT
ajfa-3210	52	7	traced	trace	VERB
ajfa-3210	52	8	the	the	DET
ajfa-3210	52	9	changing	change	VERB
ajfa-3210	52	10	shift	shift	NOUN
ajfa-3210	52	11	between	between	ADP
ajfa-3210	52	12	normative	normative	ADJ
ajfa-3210	52	13	theories	theory	NOUN
ajfa-3210	52	14	and	and	CCONJ
ajfa-3210	52	15	the	the	DET
ajfa-3210	52	16	professional	professional	ADJ
ajfa-3210	52	17	world	world	NOUN
ajfa-3210	52	18	of	of	ADP
ajfa-3210	52	19	accounting	accounting	NOUN
ajfa-3210	52	20	and	and	CCONJ
ajfa-3210	52	21	found	find	VERB
ajfa-3210	52	22	two	two	NUM
ajfa-3210	52	23	categories	category	NOUN
ajfa-3210	52	24	of	of	ADP
ajfa-3210	52	25	normative	normative	ADJ
ajfa-3210	52	26	accounting	accounting	NOUN
ajfa-3210	52	27	research	research	NOUN
ajfa-3210	52	28	.	.	PUNCT
ajfa-3210	53	1	one	one	NUM
ajfa-3210	53	2	was	be	AUX
ajfa-3210	53	3	designed	design	VERB
ajfa-3210	53	4	for	for	ADP
ajfa-3210	53	5	policy	policy	NOUN
ajfa-3210	53	6	prescription	prescription	NOUN
ajfa-3210	53	7	,	,	PUNCT
ajfa-3210	53	8	and	and	CCONJ
ajfa-3210	53	9	the	the	DET
ajfa-3210	53	10	other	other	ADJ
ajfa-3210	53	11	was	be	AUX
ajfa-3210	53	12	for	for	ADP
ajfa-3210	53	13	framework	framework	NOUN
ajfa-3210	53	14	building	building	NOUN
ajfa-3210	53	15	.	.	PUNCT
ajfa-3210	54	1	two	two	NUM
ajfa-3210	54	2	approaches	approach	NOUN
ajfa-3210	54	3	were	be	AUX
ajfa-3210	54	4	identified	identify	VERB
ajfa-3210	54	5	as	as	ADP
ajfa-3210	54	6	inductive	inductive	ADJ
ajfa-3210	54	7	and	and	CCONJ
ajfa-3210	54	8	deductive	deductive	ADJ
ajfa-3210	54	9	.	.	PUNCT
ajfa-3210	55	1	the	the	DET
ajfa-3210	55	2	deductive	deductive	ADJ
ajfa-3210	55	3	approach	approach	NOUN
ajfa-3210	55	4	used	use	VERB
ajfa-3210	55	5	theory	theory	NOUN
ajfa-3210	55	6	building	building	NOUN
ajfa-3210	55	7	based	base	VERB
ajfa-3210	55	8	on	on	ADP
ajfa-3210	55	9	observation	observation	NOUN
ajfa-3210	55	10	of	of	ADP
ajfa-3210	55	11	practices	practice	NOUN
ajfa-3210	55	12	.	.	PUNCT
ajfa-3210	56	1	however	however	ADV
ajfa-3210	56	2	,	,	PUNCT
ajfa-3210	56	3	inductive	inductive	ADJ
ajfa-3210	56	4	approach	approach	NOUN
ajfa-3210	56	5	started	start	VERB
ajfa-3210	56	6	with	with	ADP
ajfa-3210	56	7	an	an	DET
ajfa-3210	56	8	abstract	abstract	ADJ
ajfa-3210	56	9	idea	idea	NOUN
ajfa-3210	56	10	from	from	ADP
ajfa-3210	56	11	accounting	account	VERB
ajfa-3210	56	12	knowledge	knowledge	NOUN
ajfa-3210	56	13	so	so	SCONJ
ajfa-3210	56	14	that	that	SCONJ
ajfa-3210	56	15	rules	rule	NOUN
ajfa-3210	56	16	could	could	AUX
ajfa-3210	56	17	be	be	AUX
ajfa-3210	56	18	generated	generate	VERB
ajfa-3210	56	19	to	to	PART
ajfa-3210	56	20	guide	guide	VERB
ajfa-3210	56	21	the	the	DET
ajfa-3210	56	22	practice	practice	NOUN
ajfa-3210	56	23	of	of	ADP
ajfa-3210	56	24	accounting	accounting	NOUN
ajfa-3210	56	25	.	.	PUNCT
ajfa-3210	57	1	therefore	therefore	ADV
ajfa-3210	57	2	,	,	PUNCT
ajfa-3210	57	3	the	the	DET
ajfa-3210	57	4	natural	natural	ADJ
ajfa-3210	57	5	outcome	outcome	NOUN
ajfa-3210	57	6	of	of	ADP
ajfa-3210	57	7	normative	normative	ADJ
ajfa-3210	57	8	theory	theory	NOUN
ajfa-3210	57	9	was	be	AUX
ajfa-3210	57	10	framing	frame	VERB
ajfa-3210	57	11	the	the	DET
ajfa-3210	57	12	standards	standard	NOUN
ajfa-3210	57	13	of	of	ADP
ajfa-3210	57	14	practice	practice	NOUN
ajfa-3210	57	15	,	,	PUNCT
ajfa-3210	57	16	assisting	assist	VERB
ajfa-3210	57	17	the	the	DET
ajfa-3210	57	18	profession	profession	NOUN
ajfa-3210	57	19	in	in	ADP
ajfa-3210	57	20	designing	design	VERB
ajfa-3210	57	21	solutions	solution	NOUN
ajfa-3210	57	22	to	to	ADP
ajfa-3210	57	23	the	the	DET
ajfa-3210	57	24	problems	problem	NOUN
ajfa-3210	57	25	encountered	encounter	VERB
ajfa-3210	57	26	by	by	ADP
ajfa-3210	57	27	them	they	PRON
ajfa-3210	57	28	(	(	PUNCT
ajfa-3210	57	29	jeanjean	jeanjean	PROPN
ajfa-3210	57	30	&	&	CCONJ
ajfa-3210	57	31	ramirez	ramirez	PROPN
ajfa-3210	57	32	,	,	PUNCT
ajfa-3210	57	33	2009	2009	NUM
ajfa-3210	57	34	)	)	PUNCT
ajfa-3210	57	35	.	.	PUNCT
ajfa-3210	58	1	collin	collin	PROPN
ajfa-3210	58	2	,	,	PUNCT
ajfa-3210	58	3	tagesson	tagesson	PROPN
ajfa-3210	58	4	,	,	PUNCT
ajfa-3210	58	5	anderson	anderson	PROPN
ajfa-3210	58	6	,	,	PUNCT
ajfa-3210	58	7	cato	cato	PROPN
ajfa-3210	58	8	,	,	PUNCT
ajfa-3210	58	9	and	and	CCONJ
ajfa-3210	58	10	hansson	hansson	PROPN
ajfa-3210	58	11	(	(	PUNCT
ajfa-3210	58	12	2009	2009	NUM
ajfa-3210	58	13	)	)	PUNCT
ajfa-3210	58	14	explained	explain	VERB
ajfa-3210	58	15	that	that	SCONJ
ajfa-3210	58	16	there	there	PRON
ajfa-3210	58	17	were	be	VERB
ajfa-3210	58	18	two	two	NUM
ajfa-3210	58	19	theories	theory	NOUN
ajfa-3210	58	20	that	that	PRON
ajfa-3210	58	21	explained	explain	VERB
ajfa-3210	58	22	accounting	accounting	NOUN
ajfa-3210	58	23	choices	choice	NOUN
ajfa-3210	58	24	.	.	PUNCT
ajfa-3210	59	1	based	base	VERB
ajfa-3210	59	2	on	on	ADP
ajfa-3210	59	3	the	the	DET
ajfa-3210	59	4	scientific	scientific	ADJ
ajfa-3210	59	5	literature	literature	NOUN
ajfa-3210	59	6	,	,	PUNCT
ajfa-3210	59	7	positive	positive	ADJ
ajfa-3210	59	8	accounting	accounting	NOUN
ajfa-3210	59	9	theory	theory	NOUN
ajfa-3210	59	10	(	(	PUNCT
ajfa-3210	59	11	pat	pat	PROPN
ajfa-3210	59	12	)	)	PUNCT
ajfa-3210	59	13	and	and	CCONJ
ajfa-3210	59	14	institutional	institutional	ADJ
ajfa-3210	59	15	theory	theory	NOUN
ajfa-3210	59	16	(	(	PUNCT
ajfa-3210	59	17	it	it	PRON
ajfa-3210	59	18	)	)	PUNCT
ajfa-3210	59	19	offered	offer	VERB
ajfa-3210	59	20	explanations	explanation	NOUN
ajfa-3210	59	21	and	and	CCONJ
ajfa-3210	59	22	predictions	prediction	NOUN
ajfa-3210	59	23	of	of	ADP
ajfa-3210	59	24	accounting	accounting	NOUN
ajfa-3210	59	25	choices	choice	NOUN
ajfa-3210	59	26	.	.	PUNCT
ajfa-3210	60	1	pat	pat	PROPN
ajfa-3210	60	2	provided	provide	VERB
ajfa-3210	60	3	the	the	DET
ajfa-3210	60	4	set	set	NOUN
ajfa-3210	60	5	of	of	ADP
ajfa-3210	60	6	predictions	prediction	NOUN
ajfa-3210	60	7	regarding	regard	VERB
ajfa-3210	60	8	accounting	accounting	NOUN
ajfa-3210	60	9	choices	choice	NOUN
ajfa-3210	60	10	affecting	affect	VERB
ajfa-3210	60	11	the	the	DET
ajfa-3210	60	12	wealth	wealth	NOUN
ajfa-3210	60	13	of	of	ADP
ajfa-3210	60	14	stakeholders	stakeholder	NOUN
ajfa-3210	60	15	and	and	CCONJ
ajfa-3210	60	16	emphasized	emphasize	VERB
ajfa-3210	60	17	on	on	ADP
ajfa-3210	60	18	the	the	DET
ajfa-3210	60	19	existence	existence	NOUN
ajfa-3210	60	20	of	of	ADP
ajfa-3210	60	21	agency	agency	NOUN
ajfa-3210	60	22	problems	problem	NOUN
ajfa-3210	60	23	.	.	PUNCT
ajfa-3210	61	1	hence	hence	ADV
ajfa-3210	61	2	,	,	PUNCT
ajfa-3210	61	3	collin	collin	PROPN
ajfa-3210	61	4	et	et	PROPN
ajfa-3210	61	5	al	al	PROPN
ajfa-3210	61	6	.	.	PROPN
ajfa-3210	62	1	(	(	PUNCT
ajfa-3210	62	2	2009	2009	NUM
ajfa-3210	62	3	)	)	PUNCT
ajfa-3210	62	4	considered	consider	VERB
ajfa-3210	62	5	pat	pat	NOUN
ajfa-3210	62	6	as	as	ADP
ajfa-3210	62	7	an	an	DET
ajfa-3210	62	8	appropriate	appropriate	ADJ
ajfa-3210	62	9	theory	theory	NOUN
ajfa-3210	62	10	in	in	ADP
ajfa-3210	62	11	explaining	explain	VERB
ajfa-3210	62	12	accounting	accounting	NOUN
ajfa-3210	62	13	choices	choice	NOUN
ajfa-3210	62	14	of	of	ADP
ajfa-3210	62	15	companies	company	NOUN
ajfa-3210	62	16	that	that	PRON
ajfa-3210	62	17	had	have	VERB
ajfa-3210	62	18	agency	agency	NOUN
ajfa-3210	62	19	problems	problem	NOUN
ajfa-3210	62	20	.	.	PUNCT
ajfa-3210	63	1	it	it	PRON
ajfa-3210	63	2	,	,	PUNCT
ajfa-3210	63	3	on	on	ADP
ajfa-3210	63	4	the	the	DET
ajfa-3210	63	5	other	other	ADJ
ajfa-3210	63	6	hand	hand	NOUN
ajfa-3210	63	7	,	,	PUNCT
ajfa-3210	63	8	was	be	AUX
ajfa-3210	63	9	used	use	VERB
ajfa-3210	63	10	to	to	PART
ajfa-3210	63	11	explain	explain	VERB
ajfa-3210	63	12	accounting	accounting	NOUN
ajfa-3210	63	13	asian	asian	ADJ
ajfa-3210	63	14	journal	journal	NOUN
ajfa-3210	63	15	of	of	ADP
ajfa-3210	63	16	finance	finance	PROPN
ajfa-3210	63	17	&	&	CCONJ
ajfa-3210	63	18	accounting	accounting	PROPN
ajfa-3210	63	19	issn	issn	PROPN
ajfa-3210	63	20	1946	1946	NUM
ajfa-3210	63	21	-	-	PUNCT
ajfa-3210	63	22	052x	052x	NOUN
ajfa-3210	63	23	2013	2013	NUM
ajfa-3210	63	24	,	,	PUNCT
ajfa-3210	63	25	vol	vol	NOUN
ajfa-3210	63	26	.	.	PROPN
ajfa-3210	63	27	5	5	NUM
ajfa-3210	63	28	,	,	PUNCT
ajfa-3210	63	29	no	no	INTJ
ajfa-3210	63	30	.	.	NOUN
ajfa-3210	63	31	1	1	NUM
ajfa-3210	63	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	63	33	186	186	NUM
ajfa-3210	63	34	choices	choice	NOUN
ajfa-3210	63	35	based	base	VERB
ajfa-3210	63	36	on	on	ADP
ajfa-3210	63	37	institutional	institutional	ADJ
ajfa-3210	63	38	pressures	pressure	NOUN
ajfa-3210	63	39	the	the	DET
ajfa-3210	63	40	organizations	organization	NOUN
ajfa-3210	63	41	were	be	AUX
ajfa-3210	63	42	exposed	expose	VERB
ajfa-3210	63	43	,	,	PUNCT
ajfa-3210	63	44	be	be	AUX
ajfa-3210	63	45	it	it	PRON
ajfa-3210	63	46	normative	normative	ADJ
ajfa-3210	63	47	,	,	PUNCT
ajfa-3210	63	48	coercive	coercive	ADJ
ajfa-3210	63	49	,	,	PUNCT
ajfa-3210	63	50	or	or	CCONJ
ajfa-3210	63	51	mimetic	mimetic	ADJ
ajfa-3210	63	52	.	.	PUNCT
ajfa-3210	64	1	the	the	DET
ajfa-3210	64	2	methodology	methodology	NOUN
ajfa-3210	64	3	used	use	VERB
ajfa-3210	64	4	tended	tend	VERB
ajfa-3210	64	5	to	to	PART
ajfa-3210	64	6	be	be	AUX
ajfa-3210	64	7	more	more	ADJ
ajfa-3210	64	8	case	case	NOUN
ajfa-3210	64	9	studies	study	NOUN
ajfa-3210	64	10	based	base	VERB
ajfa-3210	64	11	and	and	CCONJ
ajfa-3210	64	12	ideographic	ideographic	ADJ
ajfa-3210	64	13	(	(	PUNCT
ajfa-3210	64	14	collin	collin	PROPN
ajfa-3210	64	15	et	et	PROPN
ajfa-3210	64	16	al	al	PROPN
ajfa-3210	64	17	.	.	PROPN
ajfa-3210	64	18	,	,	PUNCT
ajfa-3210	64	19	2009	2009	NUM
ajfa-3210	64	20	)	)	PUNCT
ajfa-3210	64	21	.	.	PUNCT
ajfa-3210	65	1	theories	theory	NOUN
ajfa-3210	65	2	renowned	renowne	VERB
ajfa-3210	65	3	in	in	ADP
ajfa-3210	65	4	accounting	accounting	NOUN
ajfa-3210	65	5	are	be	AUX
ajfa-3210	65	6	mostly	mostly	ADV
ajfa-3210	65	7	those	those	PRON
ajfa-3210	65	8	adapted	adapt	VERB
ajfa-3210	65	9	from	from	ADP
ajfa-3210	65	10	other	other	ADJ
ajfa-3210	65	11	disciplines	discipline	NOUN
ajfa-3210	65	12	(	(	PUNCT
ajfa-3210	65	13	malmi	malmi	NOUN
ajfa-3210	65	14	&	&	CCONJ
ajfa-3210	65	15	granlund	granlund	NOUN
ajfa-3210	65	16	,	,	PUNCT
ajfa-3210	65	17	2009	2009	NUM
ajfa-3210	65	18	)	)	PUNCT
ajfa-3210	65	19	.	.	PUNCT
ajfa-3210	66	1	malmi	malmi	VERB
ajfa-3210	66	2	and	and	CCONJ
ajfa-3210	66	3	granlund	granlund	ADJ
ajfa-3210	66	4	(	(	PUNCT
ajfa-3210	66	5	2009	2009	NUM
ajfa-3210	66	6	)	)	PUNCT
ajfa-3210	66	7	argued	argue	VERB
ajfa-3210	66	8	that	that	SCONJ
ajfa-3210	66	9	theories	theory	NOUN
ajfa-3210	66	10	in	in	ADP
ajfa-3210	66	11	management	management	NOUN
ajfa-3210	66	12	accounting	accounting	NOUN
ajfa-3210	66	13	research	research	NOUN
ajfa-3210	66	14	should	should	AUX
ajfa-3210	66	15	endeavor	endeavor	VERB
ajfa-3210	66	16	to	to	PART
ajfa-3210	66	17	suggest	suggest	VERB
ajfa-3210	66	18	explanations	explanation	NOUN
ajfa-3210	66	19	that	that	PRON
ajfa-3210	66	20	were	be	AUX
ajfa-3210	66	21	useful	useful	ADJ
ajfa-3210	66	22	to	to	ADP
ajfa-3210	66	23	managers	manager	NOUN
ajfa-3210	66	24	,	,	PUNCT
ajfa-3210	66	25	organizations	organization	NOUN
ajfa-3210	66	26	,	,	PUNCT
ajfa-3210	66	27	and	and	CCONJ
ajfa-3210	66	28	society	society	NOUN
ajfa-3210	66	29	at	at	ADP
ajfa-3210	66	30	large	large	ADJ
ajfa-3210	66	31	.	.	PUNCT
ajfa-3210	67	1	yi	yi	PROPN
ajfa-3210	67	2	,	,	PUNCT
ajfa-3210	67	3	davey	davey	NOUN
ajfa-3210	67	4	,	,	PUNCT
ajfa-3210	67	5	and	and	CCONJ
ajfa-3210	67	6	eggleton	eggleton	PROPN
ajfa-3210	67	7	(	(	PUNCT
ajfa-3210	67	8	2011	2011	NUM
ajfa-3210	67	9	)	)	PUNCT
ajfa-3210	67	10	suggested	suggest	VERB
ajfa-3210	67	11	a	a	DET
ajfa-3210	67	12	comprehensive	comprehensive	ADJ
ajfa-3210	67	13	theoretical	theoretical	ADJ
ajfa-3210	67	14	framework	framework	NOUN
ajfa-3210	67	15	using	use	VERB
ajfa-3210	67	16	a	a	DET
ajfa-3210	67	17	multi	multi	ADJ
ajfa-3210	67	18	-	-	ADJ
ajfa-3210	67	19	theory	theory	ADJ
ajfa-3210	67	20	approach	approach	NOUN
ajfa-3210	67	21	including	include	VERB
ajfa-3210	67	22	agency	agency	NOUN
ajfa-3210	67	23	theory	theory	NOUN
ajfa-3210	67	24	,	,	PUNCT
ajfa-3210	67	25	stakeholder	stakeholder	NOUN
ajfa-3210	67	26	theory	theory	NOUN
ajfa-3210	67	27	,	,	PUNCT
ajfa-3210	67	28	signaling	signal	VERB
ajfa-3210	67	29	theory	theory	NOUN
ajfa-3210	67	30	,	,	PUNCT
ajfa-3210	67	31	and	and	CCONJ
ajfa-3210	67	32	legitimacy	legitimacy	NOUN
ajfa-3210	67	33	theory	theory	NOUN
ajfa-3210	67	34	in	in	ADP
ajfa-3210	67	35	the	the	DET
ajfa-3210	67	36	framework	framework	NOUN
ajfa-3210	67	37	to	to	PART
ajfa-3210	67	38	study	study	VERB
ajfa-3210	67	39	disclosure	disclosure	NOUN
ajfa-3210	67	40	decisions	decision	NOUN
ajfa-3210	67	41	.	.	PUNCT
ajfa-3210	68	1	agency	agency	NOUN
ajfa-3210	68	2	theory	theory	NOUN
ajfa-3210	68	3	was	be	AUX
ajfa-3210	68	4	based	base	VERB
ajfa-3210	68	5	on	on	ADP
ajfa-3210	68	6	the	the	DET
ajfa-3210	68	7	concept	concept	NOUN
ajfa-3210	68	8	of	of	ADP
ajfa-3210	68	9	separation	separation	NOUN
ajfa-3210	68	10	of	of	ADP
ajfa-3210	68	11	ownership	ownership	NOUN
ajfa-3210	68	12	and	and	CCONJ
ajfa-3210	68	13	management	management	NOUN
ajfa-3210	68	14	creating	create	VERB
ajfa-3210	68	15	a	a	DET
ajfa-3210	68	16	principal	principal	ADJ
ajfa-3210	68	17	-	-	PUNCT
ajfa-3210	68	18	agent	agent	NOUN
ajfa-3210	68	19	relationship	relationship	NOUN
ajfa-3210	68	20	.	.	PUNCT
ajfa-3210	69	1	disclosures	disclosure	NOUN
ajfa-3210	69	2	were	be	AUX
ajfa-3210	69	3	considered	consider	VERB
ajfa-3210	69	4	part	part	NOUN
ajfa-3210	69	5	of	of	ADP
ajfa-3210	69	6	the	the	DET
ajfa-3210	69	7	monitoring	monitoring	NOUN
ajfa-3210	69	8	package	package	NOUN
ajfa-3210	69	9	to	to	PART
ajfa-3210	69	10	reduce	reduce	VERB
ajfa-3210	69	11	the	the	DET
ajfa-3210	69	12	information	information	NOUN
ajfa-3210	69	13	asymmetry	asymmetry	NOUN
ajfa-3210	69	14	and	and	CCONJ
ajfa-3210	69	15	agency	agency	NOUN
ajfa-3210	69	16	problems	problem	NOUN
ajfa-3210	69	17	with	with	ADP
ajfa-3210	69	18	their	their	PRON
ajfa-3210	69	19	resulting	result	VERB
ajfa-3210	69	20	costs	cost	NOUN
ajfa-3210	69	21	.	.	PUNCT
ajfa-3210	70	1	yi	yi	NOUN
ajfa-3210	70	2	et	et	PROPN
ajfa-3210	70	3	al	al	PROPN
ajfa-3210	70	4	.	.	PROPN
ajfa-3210	70	5	(	(	PUNCT
ajfa-3210	70	6	2011	2011	NUM
ajfa-3210	70	7	)	)	PUNCT
ajfa-3210	70	8	described	describe	VERB
ajfa-3210	70	9	that	that	SCONJ
ajfa-3210	70	10	stakeholder	stakeholder	NOUN
ajfa-3210	70	11	theory	theory	NOUN
ajfa-3210	70	12	extended	extend	VERB
ajfa-3210	70	13	the	the	DET
ajfa-3210	70	14	shareholder	shareholder	NOUN
ajfa-3210	70	15	point	point	NOUN
ajfa-3210	70	16	of	of	ADP
ajfa-3210	70	17	view	view	NOUN
ajfa-3210	70	18	to	to	PART
ajfa-3210	70	19	include	include	VERB
ajfa-3210	70	20	several	several	ADJ
ajfa-3210	70	21	stakeholders	stakeholder	NOUN
ajfa-3210	70	22	in	in	ADP
ajfa-3210	70	23	a	a	DET
ajfa-3210	70	24	relationship	relationship	NOUN
ajfa-3210	70	25	between	between	ADP
ajfa-3210	70	26	them	they	PRON
ajfa-3210	70	27	and	and	CCONJ
ajfa-3210	70	28	the	the	DET
ajfa-3210	70	29	organization	organization	NOUN
ajfa-3210	70	30	.	.	PUNCT
ajfa-3210	71	1	there	there	PRON
ajfa-3210	71	2	were	be	VERB
ajfa-3210	71	3	two	two	NUM
ajfa-3210	71	4	sources	source	NOUN
ajfa-3210	71	5	of	of	ADP
ajfa-3210	71	6	accountability	accountability	NOUN
ajfa-3210	71	7	under	under	ADP
ajfa-3210	71	8	the	the	DET
ajfa-3210	71	9	stakeholder	stakeholder	NOUN
ajfa-3210	71	10	theory	theory	NOUN
ajfa-3210	71	11	:	:	PUNCT
ajfa-3210	71	12	ethical	ethical	ADJ
ajfa-3210	71	13	responsibilities	responsibility	NOUN
ajfa-3210	71	14	,	,	PUNCT
ajfa-3210	71	15	and	and	CCONJ
ajfa-3210	71	16	managerial	managerial	ADJ
ajfa-3210	71	17	responsibilities	responsibility	NOUN
ajfa-3210	71	18	.	.	PUNCT
ajfa-3210	72	1	the	the	DET
ajfa-3210	72	2	proponents	proponent	NOUN
ajfa-3210	72	3	of	of	ADP
ajfa-3210	72	4	signaling	signal	VERB
ajfa-3210	72	5	theory	theory	NOUN
ajfa-3210	72	6	suggested	suggest	VERB
ajfa-3210	72	7	that	that	SCONJ
ajfa-3210	72	8	information	information	NOUN
ajfa-3210	72	9	asymmetry	asymmetry	NOUN
ajfa-3210	72	10	could	could	AUX
ajfa-3210	72	11	be	be	AUX
ajfa-3210	72	12	reduced	reduce	VERB
ajfa-3210	72	13	by	by	ADP
ajfa-3210	72	14	sending	send	VERB
ajfa-3210	72	15	signals	signal	NOUN
ajfa-3210	72	16	to	to	ADP
ajfa-3210	72	17	interested	interested	ADJ
ajfa-3210	72	18	parties	party	NOUN
ajfa-3210	72	19	(	(	PUNCT
ajfa-3210	72	20	yi	yi	X
ajfa-3210	72	21	et	et	PROPN
ajfa-3210	72	22	al	al	PROPN
ajfa-3210	72	23	.	.	PROPN
ajfa-3210	72	24	,	,	PUNCT
ajfa-3210	72	25	2011	2011	NUM
ajfa-3210	72	26	)	)	PUNCT
ajfa-3210	72	27	.	.	PUNCT
ajfa-3210	73	1	another	another	DET
ajfa-3210	73	2	theory	theory	NOUN
ajfa-3210	73	3	,	,	PUNCT
ajfa-3210	73	4	legitimacy	legitimacy	NOUN
ajfa-3210	73	5	theory	theory	NOUN
ajfa-3210	73	6	,	,	PUNCT
ajfa-3210	73	7	as	as	SCONJ
ajfa-3210	73	8	suggested	suggest	VERB
ajfa-3210	73	9	by	by	ADP
ajfa-3210	73	10	yi	yi	PROPN
ajfa-3210	73	11	et	et	PROPN
ajfa-3210	73	12	al	al	PROPN
ajfa-3210	73	13	.	.	PROPN
ajfa-3210	73	14	(	(	PUNCT
ajfa-3210	73	15	2011	2011	NUM
ajfa-3210	73	16	)	)	PUNCT
ajfa-3210	73	17	explained	explain	VERB
ajfa-3210	73	18	the	the	DET
ajfa-3210	73	19	relationship	relationship	NOUN
ajfa-3210	73	20	between	between	ADP
ajfa-3210	73	21	the	the	DET
ajfa-3210	73	22	organization	organization	NOUN
ajfa-3210	73	23	and	and	CCONJ
ajfa-3210	73	24	society	society	NOUN
ajfa-3210	73	25	at	at	ADP
ajfa-3210	73	26	large	large	ADJ
ajfa-3210	73	27	in	in	ADP
ajfa-3210	73	28	terms	term	NOUN
ajfa-3210	73	29	of	of	ADP
ajfa-3210	73	30	a	a	DET
ajfa-3210	73	31	“	"	PUNCT
ajfa-3210	73	32	social	social	ADJ
ajfa-3210	73	33	contract	contract	NOUN
ajfa-3210	73	34	”	"	PUNCT
ajfa-3210	73	35	.	.	PUNCT
ajfa-3210	74	1	chen	chen	PROPN
ajfa-3210	74	2	and	and	CCONJ
ajfa-3210	74	3	roberts	roberts	PROPN
ajfa-3210	74	4	(	(	PUNCT
ajfa-3210	74	5	2010	2010	NUM
ajfa-3210	74	6	)	)	PUNCT
ajfa-3210	74	7	described	describe	VERB
ajfa-3210	74	8	the	the	DET
ajfa-3210	74	9	theoretical	theoretical	ADJ
ajfa-3210	74	10	considerations	consideration	NOUN
ajfa-3210	74	11	for	for	ADP
ajfa-3210	74	12	a	a	DET
ajfa-3210	74	13	social	social	ADJ
ajfa-3210	74	14	and	and	CCONJ
ajfa-3210	74	15	environmental	environmental	ADJ
ajfa-3210	74	16	accounting	accounting	NOUN
ajfa-3210	74	17	research	research	NOUN
ajfa-3210	74	18	.	.	PUNCT
ajfa-3210	75	1	they	they	PRON
ajfa-3210	75	2	suggested	suggest	VERB
ajfa-3210	75	3	that	that	SCONJ
ajfa-3210	75	4	using	use	VERB
ajfa-3210	75	5	legitimacy	legitimacy	NOUN
ajfa-3210	75	6	theory	theory	NOUN
ajfa-3210	75	7	,	,	PUNCT
ajfa-3210	75	8	institutional	institutional	ADJ
ajfa-3210	75	9	theory	theory	NOUN
ajfa-3210	75	10	,	,	PUNCT
ajfa-3210	75	11	resource	resource	NOUN
ajfa-3210	75	12	dependency	dependency	NOUN
ajfa-3210	75	13	theory	theory	NOUN
ajfa-3210	75	14	,	,	PUNCT
ajfa-3210	75	15	and	and	CCONJ
ajfa-3210	75	16	stakeholder	stakeholder	NOUN
ajfa-3210	75	17	’s	’s	PART
ajfa-3210	75	18	theory	theory	NOUN
ajfa-3210	75	19	could	could	AUX
ajfa-3210	75	20	make	make	VERB
ajfa-3210	75	21	appropriate	appropriate	ADJ
ajfa-3210	75	22	interpretations	interpretation	NOUN
ajfa-3210	75	23	of	of	ADP
ajfa-3210	75	24	business	business	NOUN
ajfa-3210	75	25	activities	activity	NOUN
ajfa-3210	75	26	.	.	PUNCT
ajfa-3210	76	1	however	however	ADV
ajfa-3210	76	2	,	,	PUNCT
ajfa-3210	76	3	the	the	DET
ajfa-3210	76	4	choice	choice	NOUN
ajfa-3210	76	5	of	of	ADP
ajfa-3210	76	6	the	the	DET
ajfa-3210	76	7	theory	theory	NOUN
ajfa-3210	76	8	would	would	AUX
ajfa-3210	76	9	depend	depend	VERB
ajfa-3210	76	10	on	on	ADP
ajfa-3210	76	11	the	the	DET
ajfa-3210	76	12	focus	focus	NOUN
ajfa-3210	76	13	of	of	ADP
ajfa-3210	76	14	the	the	DET
ajfa-3210	76	15	study	study	NOUN
ajfa-3210	76	16	.	.	PUNCT
ajfa-3210	77	1	the	the	DET
ajfa-3210	77	2	theories	theory	NOUN
ajfa-3210	77	3	were	be	AUX
ajfa-3210	77	4	believed	believe	VERB
ajfa-3210	77	5	to	to	PART
ajfa-3210	77	6	share	share	VERB
ajfa-3210	77	7	the	the	DET
ajfa-3210	77	8	similar	similar	ADJ
ajfa-3210	77	9	ontological	ontological	ADJ
ajfa-3210	77	10	views	view	NOUN
ajfa-3210	77	11	and	and	CCONJ
ajfa-3210	77	12	were	be	AUX
ajfa-3210	77	13	largely	largely	ADV
ajfa-3210	77	14	considered	consider	VERB
ajfa-3210	77	15	as	as	ADP
ajfa-3210	77	16	system	system	NOUN
ajfa-3210	77	17	-	-	PUNCT
ajfa-3210	77	18	oriented	orient	VERB
ajfa-3210	77	19	theories	theory	NOUN
ajfa-3210	77	20	(	(	PUNCT
ajfa-3210	77	21	chen	chen	PROPN
ajfa-3210	77	22	&	&	CCONJ
ajfa-3210	77	23	roberts	roberts	PROPN
ajfa-3210	77	24	,	,	PUNCT
ajfa-3210	77	25	2010	2010	NUM
ajfa-3210	77	26	)	)	PUNCT
ajfa-3210	77	27	.	.	PUNCT
ajfa-3210	78	1	kakkuri	kakkuri	PROPN
ajfa-3210	78	2	-	-	PUNCT
ajfa-3210	78	3	knuuttila	knuuttila	PROPN
ajfa-3210	78	4	,	,	PUNCT
ajfa-3210	78	5	lukka	lukka	NOUN
ajfa-3210	78	6	,	,	PUNCT
ajfa-3210	78	7	and	and	CCONJ
ajfa-3210	78	8	kuorikoski	kuorikoski	PROPN
ajfa-3210	78	9	(	(	PUNCT
ajfa-3210	78	10	2008	2008	NUM
ajfa-3210	78	11	)	)	PUNCT
ajfa-3210	78	12	analyzed	analyze	VERB
ajfa-3210	78	13	the	the	DET
ajfa-3210	78	14	interpretive	interpretive	ADJ
ajfa-3210	78	15	research	research	NOUN
ajfa-3210	78	16	in	in	ADP
ajfa-3210	78	17	management	management	NOUN
ajfa-3210	78	18	accounting	accounting	NOUN
ajfa-3210	78	19	.	.	PUNCT
ajfa-3210	79	1	management	management	NOUN
ajfa-3210	79	2	accounting	accounting	NOUN
ajfa-3210	79	3	researchers	researcher	NOUN
ajfa-3210	79	4	were	be	AUX
ajfa-3210	79	5	found	find	VERB
ajfa-3210	79	6	to	to	PART
ajfa-3210	79	7	apply	apply	VERB
ajfa-3210	79	8	qualitative	qualitative	ADJ
ajfa-3210	79	9	methodology	methodology	NOUN
ajfa-3210	79	10	to	to	PART
ajfa-3210	79	11	interpret	interpret	VERB
ajfa-3210	79	12	case	case	NOUN
ajfa-3210	79	13	studies	study	NOUN
ajfa-3210	79	14	to	to	PART
ajfa-3210	79	15	offer	offer	VERB
ajfa-3210	79	16	insights	insight	NOUN
ajfa-3210	79	17	regarding	regard	VERB
ajfa-3210	79	18	the	the	DET
ajfa-3210	79	19	practice	practice	NOUN
ajfa-3210	79	20	of	of	ADP
ajfa-3210	79	21	accounting	account	VERB
ajfa-3210	79	22	in	in	ADP
ajfa-3210	79	23	different	different	ADJ
ajfa-3210	79	24	organizational	organizational	ADJ
ajfa-3210	79	25	contexts	contexts	NOUN
ajfa-3210	79	26	.	.	PUNCT
ajfa-3210	80	1	accordingly	accordingly	ADV
ajfa-3210	80	2	,	,	PUNCT
ajfa-3210	80	3	the	the	DET
ajfa-3210	80	4	conceptions	conception	NOUN
ajfa-3210	80	5	of	of	ADP
ajfa-3210	80	6	a	a	DET
ajfa-3210	80	7	theory	theory	NOUN
ajfa-3210	80	8	in	in	ADP
ajfa-3210	80	9	this	this	DET
ajfa-3210	80	10	format	format	NOUN
ajfa-3210	80	11	of	of	ADP
ajfa-3210	80	12	research	research	NOUN
ajfa-3210	80	13	were	be	AUX
ajfa-3210	80	14	“	"	PUNCT
ajfa-3210	80	15	making	make	VERB
ajfa-3210	80	16	sense	sense	NOUN
ajfa-3210	80	17	”	"	PUNCT
ajfa-3210	80	18	of	of	ADP
ajfa-3210	80	19	human	human	ADJ
ajfa-3210	80	20	actions	action	NOUN
ajfa-3210	80	21	and	and	CCONJ
ajfa-3210	80	22	describe	describe	VERB
ajfa-3210	80	23	how	how	SCONJ
ajfa-3210	80	24	the	the	DET
ajfa-3210	80	25	research	research	NOUN
ajfa-3210	80	26	subjects	subject	NOUN
ajfa-3210	80	27	interpreted	interpret	VERB
ajfa-3210	80	28	the	the	DET
ajfa-3210	80	29	context	context	NOUN
ajfa-3210	80	30	within	within	ADP
ajfa-3210	80	31	the	the	DET
ajfa-3210	80	32	framework	framework	NOUN
ajfa-3210	80	33	of	of	ADP
ajfa-3210	80	34	subjectivism	subjectivism	NOUN
ajfa-3210	80	35	(	(	PUNCT
ajfa-3210	80	36	kakkuri	kakkuri	PROPN
ajfa-3210	80	37	-	-	PUNCT
ajfa-3210	80	38	knuuttila	knuuttila	PROPN
ajfa-3210	80	39	et	et	PROPN
ajfa-3210	80	40	al	al	PROPN
ajfa-3210	80	41	,	,	PUNCT
ajfa-3210	80	42	2008	2008	NUM
ajfa-3210	80	43	)	)	PUNCT
ajfa-3210	80	44	.	.	PUNCT
ajfa-3210	81	1	baker	baker	PROPN
ajfa-3210	81	2	(	(	PUNCT
ajfa-3210	81	3	2011	2011	NUM
ajfa-3210	81	4	)	)	PUNCT
ajfa-3210	81	5	opined	opine	VERB
ajfa-3210	81	6	that	that	SCONJ
ajfa-3210	81	7	accounting	accounting	NOUN
ajfa-3210	81	8	research	research	NOUN
ajfa-3210	81	9	was	be	AUX
ajfa-3210	81	10	fragmented	fragment	VERB
ajfa-3210	81	11	into	into	ADP
ajfa-3210	81	12	paradigmatic	paradigmatic	ADJ
ajfa-3210	81	13	lines	line	NOUN
ajfa-3210	81	14	,	,	PUNCT
ajfa-3210	81	15	and	and	CCONJ
ajfa-3210	81	16	such	such	ADJ
ajfa-3210	81	17	fragmentation	fragmentation	NOUN
ajfa-3210	81	18	was	be	AUX
ajfa-3210	81	19	a	a	DET
ajfa-3210	81	20	recent	recent	ADJ
ajfa-3210	81	21	phenomenon	phenomenon	NOUN
ajfa-3210	81	22	.	.	PUNCT
ajfa-3210	82	1	there	there	PRON
ajfa-3210	82	2	were	be	VERB
ajfa-3210	82	3	very	very	ADV
ajfa-3210	82	4	few	few	ADJ
ajfa-3210	82	5	divisions	division	NOUN
ajfa-3210	82	6	in	in	ADP
ajfa-3210	82	7	accounting	accounting	NOUN
ajfa-3210	82	8	research	research	NOUN
ajfa-3210	82	9	till	till	SCONJ
ajfa-3210	82	10	the	the	DET
ajfa-3210	82	11	1970s	1970	NOUN
ajfa-3210	82	12	,	,	PUNCT
ajfa-3210	82	13	and	and	CCONJ
ajfa-3210	82	14	baker	baker	PROPN
ajfa-3210	82	15	(	(	PUNCT
ajfa-3210	82	16	2011	2011	NUM
ajfa-3210	82	17	)	)	PUNCT
ajfa-3210	82	18	stated	state	VERB
ajfa-3210	82	19	that	that	SCONJ
ajfa-3210	82	20	,	,	PUNCT
ajfa-3210	82	21	by	by	ADP
ajfa-3210	82	22	the	the	DET
ajfa-3210	82	23	end	end	NOUN
ajfa-3210	82	24	of	of	ADP
ajfa-3210	82	25	1980s	1980s	NUM
ajfa-3210	82	26	,	,	PUNCT
ajfa-3210	82	27	there	there	PRON
ajfa-3210	82	28	was	be	VERB
ajfa-3210	82	29	a	a	DET
ajfa-3210	82	30	major	major	ADJ
ajfa-3210	82	31	shift	shift	NOUN
ajfa-3210	82	32	in	in	ADP
ajfa-3210	82	33	accounting	accounting	NOUN
ajfa-3210	82	34	research	research	NOUN
ajfa-3210	82	35	from	from	ADP
ajfa-3210	82	36	a	a	DET
ajfa-3210	82	37	normative	normative	ADJ
ajfa-3210	82	38	framework	framework	NOUN
ajfa-3210	82	39	to	to	ADP
ajfa-3210	82	40	an	an	DET
ajfa-3210	82	41	empirical	empirical	ADJ
ajfa-3210	82	42	and	and	CCONJ
ajfa-3210	82	43	positivist	positivist	ADJ
ajfa-3210	82	44	research	research	NOUN
ajfa-3210	82	45	.	.	PUNCT
ajfa-3210	83	1	the	the	DET
ajfa-3210	83	2	positivist	positivist	PROPN
ajfa-3210	83	3	research	research	NOUN
ajfa-3210	83	4	was	be	AUX
ajfa-3210	83	5	based	base	VERB
ajfa-3210	83	6	on	on	ADP
ajfa-3210	83	7	a	a	DET
ajfa-3210	83	8	scientific	scientific	ADJ
ajfa-3210	83	9	model	model	NOUN
ajfa-3210	83	10	,	,	PUNCT
ajfa-3210	83	11	in	in	ADP
ajfa-3210	83	12	which	which	PRON
ajfa-3210	83	13	hypotheses	hypothesis	NOUN
ajfa-3210	83	14	were	be	AUX
ajfa-3210	83	15	proposed	propose	VERB
ajfa-3210	83	16	,	,	PUNCT
ajfa-3210	83	17	numerical	numerical	ADJ
ajfa-3210	83	18	data	datum	NOUN
ajfa-3210	83	19	collected	collect	VERB
ajfa-3210	83	20	,	,	PUNCT
ajfa-3210	83	21	and	and	CCONJ
ajfa-3210	83	22	data	datum	NOUN
ajfa-3210	83	23	analysis	analysis	NOUN
ajfa-3210	83	24	was	be	AUX
ajfa-3210	83	25	carried	carry	VERB
ajfa-3210	83	26	out	out	ADP
ajfa-3210	83	27	to	to	PART
ajfa-3210	83	28	test	test	VERB
ajfa-3210	83	29	the	the	DET
ajfa-3210	83	30	hypotheses	hypothesis	NOUN
ajfa-3210	83	31	and	and	CCONJ
ajfa-3210	83	32	make	make	VERB
ajfa-3210	83	33	inferences	inference	NOUN
ajfa-3210	83	34	using	use	VERB
ajfa-3210	83	35	mostly	mostly	ADV
ajfa-3210	83	36	quantitative	quantitative	ADJ
ajfa-3210	83	37	methods	method	NOUN
ajfa-3210	83	38	(	(	PUNCT
ajfa-3210	83	39	baker	baker	PROPN
ajfa-3210	83	40	,	,	PUNCT
ajfa-3210	83	41	2011	2011	NUM
ajfa-3210	83	42	)	)	PUNCT
ajfa-3210	83	43	.	.	PUNCT
ajfa-3210	84	1	asian	asian	ADJ
ajfa-3210	84	2	journal	journal	PROPN
ajfa-3210	84	3	of	of	ADP
ajfa-3210	84	4	finance	finance	PROPN
ajfa-3210	84	5	&	&	CCONJ
ajfa-3210	84	6	accounting	accounting	PROPN
ajfa-3210	84	7	issn	issn	PROPN
ajfa-3210	84	8	1946	1946	NUM
ajfa-3210	84	9	-	-	PUNCT
ajfa-3210	84	10	052x	052x	NOUN
ajfa-3210	84	11	2013	2013	NUM
ajfa-3210	84	12	,	,	PUNCT
ajfa-3210	84	13	vol	vol	NOUN
ajfa-3210	84	14	.	.	PROPN
ajfa-3210	84	15	5	5	NUM
ajfa-3210	84	16	,	,	PUNCT
ajfa-3210	84	17	no	no	INTJ
ajfa-3210	84	18	.	.	NOUN
ajfa-3210	84	19	1	1	NUM
ajfa-3210	84	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3210	84	21	187	187	NUM
ajfa-3210	84	22	with	with	ADP
ajfa-3210	84	23	this	this	DET
ajfa-3210	84	24	background	background	NOUN
ajfa-3210	84	25	,	,	PUNCT
ajfa-3210	84	26	the	the	DET
ajfa-3210	84	27	rest	rest	NOUN
ajfa-3210	84	28	of	of	ADP
ajfa-3210	84	29	the	the	DET
ajfa-3210	84	30	paper	paper	NOUN
ajfa-3210	84	31	is	be	AUX
ajfa-3210	84	32	devoted	devote	VERB
ajfa-3210	84	33	to	to	ADP
ajfa-3210	84	34	reviewing	review	VERB
ajfa-3210	84	35	the	the	DET
ajfa-3210	84	36	existing	exist	VERB
ajfa-3210	84	37	literature	literature	NOUN
ajfa-3210	84	38	and	and	CCONJ
ajfa-3210	84	39	making	make	VERB
ajfa-3210	84	40	recommendations	recommendation	NOUN
ajfa-3210	84	41	for	for	ADP
ajfa-3210	84	42	theoretical	theoretical	ADJ
ajfa-3210	84	43	frameworks	framework	NOUN
ajfa-3210	84	44	for	for	ADP
ajfa-3210	84	45	a	a	DET
ajfa-3210	84	46	disclosure	disclosure	NOUN
ajfa-3210	84	47	research	research	NOUN
ajfa-3210	84	48	and	and	CCONJ
ajfa-3210	84	49	finally	finally	ADV
ajfa-3210	84	50	some	some	DET
ajfa-3210	84	51	conclusions	conclusion	NOUN
ajfa-3210	84	52	are	be	AUX
ajfa-3210	84	53	drawn	draw	VERB
ajfa-3210	84	54	based	base	VERB
ajfa-3210	84	55	on	on	ADP
ajfa-3210	84	56	the	the	DET
ajfa-3210	84	57	review	review	NOUN
ajfa-3210	84	58	of	of	ADP
ajfa-3210	84	59	relevant	relevant	ADJ
ajfa-3210	84	60	literature	literature	NOUN
ajfa-3210	84	61	.	.	PUNCT
ajfa-3210	85	1	2	2	X
ajfa-3210	85	2	.	.	X
ajfa-3210	85	3	review	review	NOUN
ajfa-3210	85	4	of	of	ADP
ajfa-3210	85	5	literature	literature	NOUN
ajfa-3210	85	6	there	there	PRON
ajfa-3210	85	7	is	be	VERB
ajfa-3210	85	8	confusion	confusion	NOUN
ajfa-3210	85	9	about	about	ADP
ajfa-3210	85	10	what	what	PRON
ajfa-3210	85	11	constitutes	constitute	VERB
ajfa-3210	85	12	a	a	DET
ajfa-3210	85	13	theory	theory	NOUN
ajfa-3210	85	14	(	(	PUNCT
ajfa-3210	85	15	gelso	gelso	NOUN
ajfa-3210	85	16	,	,	PUNCT
ajfa-3210	85	17	2006	2006	NUM
ajfa-3210	85	18	)	)	PUNCT
ajfa-3210	85	19	as	as	SCONJ
ajfa-3210	85	20	the	the	DET
ajfa-3210	85	21	word	word	NOUN
ajfa-3210	85	22	theory	theory	NOUN
ajfa-3210	85	23	has	have	VERB
ajfa-3210	85	24	several	several	ADJ
ajfa-3210	85	25	meanings	meaning	NOUN
ajfa-3210	85	26	(	(	PUNCT
ajfa-3210	85	27	harlow	harlow	NOUN
ajfa-3210	85	28	,	,	PUNCT
ajfa-3210	85	29	2009	2009	NUM
ajfa-3210	85	30	)	)	PUNCT
ajfa-3210	85	31	.	.	PUNCT
ajfa-3210	86	1	it	it	PRON
ajfa-3210	86	2	is	be	AUX
ajfa-3210	86	3	a	a	DET
ajfa-3210	86	4	‘	'	PUNCT
ajfa-3210	86	5	systematic	systematic	ADJ
ajfa-3210	86	6	representation	representation	NOUN
ajfa-3210	86	7	’	'	PUNCT
ajfa-3210	86	8	of	of	ADP
ajfa-3210	86	9	a	a	DET
ajfa-3210	86	10	valid	valid	ADJ
ajfa-3210	86	11	problem	problem	NOUN
ajfa-3210	86	12	expressed	express	VERB
ajfa-3210	86	13	,	,	PUNCT
ajfa-3210	86	14	as	as	ADV
ajfa-3210	86	15	far	far	ADV
ajfa-3210	86	16	as	as	ADP
ajfa-3210	86	17	possible	possible	ADJ
ajfa-3210	86	18	,	,	PUNCT
ajfa-3210	86	19	mathematically	mathematically	ADV
ajfa-3210	86	20	in	in	ADP
ajfa-3210	86	21	the	the	DET
ajfa-3210	86	22	natural	natural	ADJ
ajfa-3210	86	23	sciences	science	NOUN
ajfa-3210	86	24	or	or	CCONJ
ajfa-3210	86	25	logically	logically	ADV
ajfa-3210	86	26	in	in	ADP
ajfa-3210	86	27	the	the	DET
ajfa-3210	86	28	life	life	NOUN
ajfa-3210	86	29	and	and	CCONJ
ajfa-3210	86	30	social	social	ADJ
ajfa-3210	86	31	sciences	science	NOUN
ajfa-3210	86	32	(	(	PUNCT
ajfa-3210	86	33	stam	stam	NOUN
ajfa-3210	86	34	,	,	PUNCT
ajfa-3210	86	35	2010	2010	NUM
ajfa-3210	86	36	)	)	PUNCT
ajfa-3210	86	37	.	.	PUNCT
ajfa-3210	87	1	for	for	ADP
ajfa-3210	87	2	natural	natural	ADJ
ajfa-3210	87	3	scientists	scientist	NOUN
ajfa-3210	87	4	,	,	PUNCT
ajfa-3210	87	5	it	it	PRON
ajfa-3210	87	6	was	be	AUX
ajfa-3210	87	7	a	a	DET
ajfa-3210	87	8	decisive	decisive	ADJ
ajfa-3210	87	9	law	law	NOUN
ajfa-3210	87	10	or	or	CCONJ
ajfa-3210	87	11	a	a	DET
ajfa-3210	87	12	system	system	NOUN
ajfa-3210	87	13	of	of	ADP
ajfa-3210	87	14	law	law	NOUN
ajfa-3210	87	15	,	,	PUNCT
ajfa-3210	87	16	and	and	CCONJ
ajfa-3210	87	17	for	for	ADP
ajfa-3210	87	18	social	social	ADJ
ajfa-3210	87	19	scientists	scientist	NOUN
ajfa-3210	87	20	,	,	PUNCT
ajfa-3210	87	21	it	it	PRON
ajfa-3210	87	22	was	be	AUX
ajfa-3210	87	23	a	a	DET
ajfa-3210	87	24	construct	construct	NOUN
ajfa-3210	87	25	or	or	CCONJ
ajfa-3210	87	26	a	a	DET
ajfa-3210	87	27	set	set	NOUN
ajfa-3210	87	28	of	of	ADP
ajfa-3210	87	29	constructs	construct	NOUN
ajfa-3210	87	30	for	for	ADP
ajfa-3210	87	31	comprehending	comprehend	VERB
ajfa-3210	87	32	a	a	DET
ajfa-3210	87	33	phenomena	phenomena	NOUN
ajfa-3210	87	34	(	(	PUNCT
ajfa-3210	87	35	harlow	harlow	NOUN
ajfa-3210	87	36	,	,	PUNCT
ajfa-3210	87	37	2009	2009	NUM
ajfa-3210	87	38	)	)	PUNCT
ajfa-3210	87	39	.	.	PUNCT
ajfa-3210	88	1	in	in	ADP
ajfa-3210	88	2	social	social	ADJ
ajfa-3210	88	3	sciences	science	NOUN
ajfa-3210	88	4	,	,	PUNCT
ajfa-3210	88	5	a	a	DET
ajfa-3210	88	6	common	common	ADJ
ajfa-3210	88	7	misunderstanding	misunderstanding	NOUN
ajfa-3210	88	8	about	about	ADP
ajfa-3210	88	9	theory	theory	NOUN
ajfa-3210	88	10	was	be	AUX
ajfa-3210	88	11	with	with	ADP
ajfa-3210	88	12	broad	broad	ADJ
ajfa-3210	88	13	un	un	ADJ
ajfa-3210	88	14	-	-	ADJ
ajfa-3210	88	15	testable	testable	ADJ
ajfa-3210	88	16	philosophies	philosophy	NOUN
ajfa-3210	88	17	of	of	ADP
ajfa-3210	88	18	human	human	ADJ
ajfa-3210	88	19	life	life	NOUN
ajfa-3210	88	20	,	,	PUNCT
ajfa-3210	88	21	assertions	assertion	NOUN
ajfa-3210	88	22	of	of	ADP
ajfa-3210	88	23	faith	faith	NOUN
ajfa-3210	88	24	,	,	PUNCT
ajfa-3210	88	25	and	and	CCONJ
ajfa-3210	88	26	at	at	ADP
ajfa-3210	88	27	times	time	NOUN
ajfa-3210	88	28	propositions	proposition	NOUN
ajfa-3210	88	29	that	that	PRON
ajfa-3210	88	30	were	be	AUX
ajfa-3210	88	31	not	not	PART
ajfa-3210	88	32	made	make	VERB
ajfa-3210	88	33	with	with	ADP
ajfa-3210	88	34	testability	testability	NOUN
ajfa-3210	88	35	considerations	consideration	NOUN
ajfa-3210	88	36	(	(	PUNCT
ajfa-3210	88	37	gelso	gelso	NOUN
ajfa-3210	88	38	,	,	PUNCT
ajfa-3210	88	39	2006	2006	NUM
ajfa-3210	88	40	)	)	PUNCT
ajfa-3210	88	41	.	.	PUNCT
ajfa-3210	89	1	these	these	DET
ajfa-3210	89	2	overarching	overarching	ADJ
ajfa-3210	89	3	theories	theory	NOUN
ajfa-3210	89	4	were	be	AUX
ajfa-3210	89	5	not	not	PART
ajfa-3210	89	6	scientifically	scientifically	ADV
ajfa-3210	89	7	useful	useful	ADJ
ajfa-3210	89	8	,	,	PUNCT
ajfa-3210	89	9	as	as	SCONJ
ajfa-3210	89	10	they	they	PRON
ajfa-3210	89	11	could	could	AUX
ajfa-3210	89	12	not	not	PART
ajfa-3210	89	13	generate	generate	VERB
ajfa-3210	89	14	research	research	NOUN
ajfa-3210	89	15	that	that	PRON
ajfa-3210	89	16	could	could	AUX
ajfa-3210	89	17	be	be	AUX
ajfa-3210	89	18	tested	test	VERB
ajfa-3210	89	19	for	for	ADP
ajfa-3210	89	20	validity	validity	NOUN
ajfa-3210	89	21	(	(	PUNCT
ajfa-3210	89	22	gelso	gelso	NOUN
ajfa-3210	89	23	,	,	PUNCT
ajfa-3210	89	24	2006	2006	NUM
ajfa-3210	89	25	)	)	PUNCT
ajfa-3210	89	26	.	.	PUNCT
ajfa-3210	90	1	wacker	wacker	NOUN
ajfa-3210	90	2	(	(	PUNCT
ajfa-3210	90	3	2008	2008	NUM
ajfa-3210	90	4	)	)	PUNCT
ajfa-3210	90	5	defined	define	VERB
ajfa-3210	90	6	a	a	DET
ajfa-3210	90	7	theory	theory	NOUN
ajfa-3210	90	8	as	as	ADP
ajfa-3210	90	9	“	"	PUNCT
ajfa-3210	90	10	an	an	DET
ajfa-3210	90	11	explained	explain	VERB
ajfa-3210	90	12	set	set	NOUN
ajfa-3210	90	13	of	of	ADP
ajfa-3210	90	14	conceptual	conceptual	ADJ
ajfa-3210	90	15	relationships	relationship	NOUN
ajfa-3210	90	16	”	"	PUNCT
ajfa-3210	90	17	(	(	PUNCT
ajfa-3210	90	18	p.5	p.5	NOUN
ajfa-3210	90	19	)	)	PUNCT
ajfa-3210	90	20	.	.	PUNCT
ajfa-3210	91	1	corley	corley	PROPN
ajfa-3210	91	2	and	and	CCONJ
ajfa-3210	91	3	gioia	gioia	PROPN
ajfa-3210	91	4	(	(	PUNCT
ajfa-3210	91	5	2011	2011	NUM
ajfa-3210	91	6	)	)	PUNCT
ajfa-3210	91	7	echoed	echo	VERB
ajfa-3210	91	8	similar	similar	ADJ
ajfa-3210	91	9	opinion	opinion	NOUN
ajfa-3210	91	10	when	when	SCONJ
ajfa-3210	91	11	they	they	PRON
ajfa-3210	91	12	explained	explain	VERB
ajfa-3210	91	13	the	the	DET
ajfa-3210	91	14	theory	theory	NOUN
ajfa-3210	91	15	as	as	ADP
ajfa-3210	91	16	statement	statement	NOUN
ajfa-3210	91	17	of	of	ADP
ajfa-3210	91	18	concepts	concept	NOUN
ajfa-3210	91	19	showing	show	VERB
ajfa-3210	91	20	interrelations	interrelation	NOUN
ajfa-3210	91	21	between	between	ADP
ajfa-3210	91	22	those	those	DET
ajfa-3210	91	23	concepts	concept	NOUN
ajfa-3210	91	24	that	that	PRON
ajfa-3210	91	25	provided	provide	VERB
ajfa-3210	91	26	the	the	DET
ajfa-3210	91	27	explanations	explanation	NOUN
ajfa-3210	91	28	about	about	ADP
ajfa-3210	91	29	how	how	SCONJ
ajfa-3210	91	30	and	and	CCONJ
ajfa-3210	91	31	why	why	SCONJ
ajfa-3210	91	32	such	such	DET
ajfa-3210	91	33	a	a	DET
ajfa-3210	91	34	phenomenon	phenomenon	NOUN
ajfa-3210	91	35	occurred	occur	VERB
ajfa-3210	91	36	.	.	PUNCT
ajfa-3210	92	1	another	another	PRON
ajfa-3210	92	2	is	be	AUX
ajfa-3210	92	3	the	the	DET
ajfa-3210	92	4	deductive	deductive	ADJ
ajfa-3210	92	5	-	-	PUNCT
ajfa-3210	92	6	nomonological	nomonological	ADJ
ajfa-3210	92	7	viewpoint	viewpoint	NOUN
ajfa-3210	92	8	,	,	PUNCT
ajfa-3210	92	9	in	in	SCONJ
ajfa-3210	92	10	which	which	DET
ajfa-3210	92	11	theory	theory	NOUN
ajfa-3210	92	12	is	be	AUX
ajfa-3210	92	13	considered	consider	VERB
ajfa-3210	92	14	as	as	ADP
ajfa-3210	92	15	statements	statement	NOUN
ajfa-3210	92	16	that	that	PRON
ajfa-3210	92	17	have	have	VERB
ajfa-3210	92	18	a	a	DET
ajfa-3210	92	19	precise	precise	ADJ
ajfa-3210	92	20	relationship	relationship	NOUN
ajfa-3210	92	21	to	to	ADP
ajfa-3210	92	22	the	the	DET
ajfa-3210	92	23	events	event	NOUN
ajfa-3210	92	24	requiring	require	VERB
ajfa-3210	92	25	explanation	explanation	NOUN
ajfa-3210	92	26	(	(	PUNCT
ajfa-3210	92	27	stam	stam	NOUN
ajfa-3210	92	28	,	,	PUNCT
ajfa-3210	92	29	2007	2007	NUM
ajfa-3210	92	30	)	)	PUNCT
ajfa-3210	92	31	.	.	PUNCT
ajfa-3210	93	1	in	in	ADP
ajfa-3210	93	2	accounting	accounting	NOUN
ajfa-3210	93	3	,	,	PUNCT
ajfa-3210	93	4	theory	theory	NOUN
ajfa-3210	93	5	is	be	AUX
ajfa-3210	93	6	a	a	DET
ajfa-3210	93	7	framework	framework	NOUN
ajfa-3210	93	8	that	that	PRON
ajfa-3210	93	9	ensures	ensure	VERB
ajfa-3210	93	10	better	well	ADJ
ajfa-3210	93	11	accounting	accounting	NOUN
ajfa-3210	93	12	practice	practice	NOUN
ajfa-3210	93	13	,	,	PUNCT
ajfa-3210	93	14	like	like	ADP
ajfa-3210	93	15	the	the	DET
ajfa-3210	93	16	conceptual	conceptual	ADJ
ajfa-3210	93	17	framework	framework	NOUN
ajfa-3210	93	18	(	(	PUNCT
ajfa-3210	93	19	miller	miller	PROPN
ajfa-3210	93	20	&	&	CCONJ
ajfa-3210	93	21	bahnson	bahnson	PROPN
ajfa-3210	93	22	,	,	PUNCT
ajfa-3210	93	23	2010	2010	NUM
ajfa-3210	93	24	)	)	PUNCT
ajfa-3210	93	25	.	.	PUNCT
ajfa-3210	94	1	hence	hence	ADV
ajfa-3210	94	2	,	,	PUNCT
ajfa-3210	94	3	it	it	PRON
ajfa-3210	94	4	is	be	AUX
ajfa-3210	94	5	built	build	VERB
ajfa-3210	94	6	around	around	ADP
ajfa-3210	94	7	what	what	PRON
ajfa-3210	94	8	should	should	AUX
ajfa-3210	94	9	be	be	AUX
ajfa-3210	94	10	done	do	VERB
ajfa-3210	94	11	without	without	ADP
ajfa-3210	94	12	any	any	DET
ajfa-3210	94	13	regard	regard	NOUN
ajfa-3210	94	14	to	to	ADP
ajfa-3210	94	15	what	what	PRON
ajfa-3210	94	16	actually	actually	ADV
ajfa-3210	94	17	is	be	AUX
ajfa-3210	94	18	being	be	AUX
ajfa-3210	94	19	practiced	practice	VERB
ajfa-3210	94	20	(	(	PUNCT
ajfa-3210	94	21	miller	miller	PROPN
ajfa-3210	94	22	&	&	CCONJ
ajfa-3210	94	23	bahnson	bahnson	PROPN
ajfa-3210	94	24	,	,	PUNCT
ajfa-3210	94	25	2010	2010	NUM
ajfa-3210	94	26	)	)	PUNCT
ajfa-3210	94	27	.	.	PUNCT
ajfa-3210	95	1	in	in	ADP
ajfa-3210	95	2	that	that	DET
ajfa-3210	95	3	sense	sense	NOUN
ajfa-3210	95	4	one	one	NUM
ajfa-3210	95	5	of	of	ADP
ajfa-3210	95	6	the	the	DET
ajfa-3210	95	7	outcomes	outcome	NOUN
ajfa-3210	95	8	of	of	ADP
ajfa-3210	95	9	a	a	DET
ajfa-3210	95	10	theory	theory	NOUN
ajfa-3210	95	11	in	in	ADP
ajfa-3210	95	12	accounting	accounting	NOUN
ajfa-3210	95	13	is	be	AUX
ajfa-3210	95	14	framing	frame	VERB
ajfa-3210	95	15	the	the	DET
ajfa-3210	95	16	standards	standard	NOUN
ajfa-3210	95	17	of	of	ADP
ajfa-3210	95	18	practice	practice	NOUN
ajfa-3210	95	19	,	,	PUNCT
ajfa-3210	95	20	and	and	CCONJ
ajfa-3210	95	21	assisting	assist	VERB
ajfa-3210	95	22	the	the	DET
ajfa-3210	95	23	profession	profession	NOUN
ajfa-3210	95	24	in	in	ADP
ajfa-3210	95	25	designing	design	VERB
ajfa-3210	95	26	solutions	solution	NOUN
ajfa-3210	95	27	to	to	ADP
ajfa-3210	95	28	the	the	DET
ajfa-3210	95	29	problems	problem	NOUN
ajfa-3210	95	30	encountered	encounter	VERB
ajfa-3210	95	31	by	by	ADP
ajfa-3210	95	32	them	they	PRON
ajfa-3210	95	33	(	(	PUNCT
ajfa-3210	95	34	jeanjean	jeanjean	PROPN
ajfa-3210	95	35	&	&	CCONJ
ajfa-3210	95	36	ramirez	ramirez	PROPN
ajfa-3210	95	37	,	,	PUNCT
ajfa-3210	95	38	2009	2009	NUM
ajfa-3210	95	39	)	)	PUNCT
ajfa-3210	95	40	and	and	CCONJ
ajfa-3210	95	41	provide	provide	VERB
ajfa-3210	95	42	explanations	explanation	NOUN
ajfa-3210	95	43	and	and	CCONJ
ajfa-3210	95	44	predictions	prediction	NOUN
ajfa-3210	95	45	of	of	ADP
ajfa-3210	95	46	accounting	accounting	NOUN
ajfa-3210	95	47	choices	choice	NOUN
ajfa-3210	95	48	(	(	PUNCT
ajfa-3210	95	49	collin	collin	PROPN
ajfa-3210	95	50	et	et	PROPN
ajfa-3210	95	51	al	al	PROPN
ajfa-3210	95	52	.	.	PROPN
ajfa-3210	95	53	,	,	PUNCT
ajfa-3210	95	54	2009	2009	NUM
ajfa-3210	95	55	)	)	PUNCT
ajfa-3210	95	56	.	.	PUNCT
ajfa-3210	96	1	in	in	ADP
ajfa-3210	96	2	management	management	NOUN
ajfa-3210	96	3	accounting	accounting	NOUN
ajfa-3210	96	4	,	,	PUNCT
ajfa-3210	96	5	theories	theory	NOUN
ajfa-3210	96	6	suggest	suggest	VERB
ajfa-3210	96	7	explanations	explanation	NOUN
ajfa-3210	96	8	that	that	PRON
ajfa-3210	96	9	are	be	AUX
ajfa-3210	96	10	useful	useful	ADJ
ajfa-3210	96	11	to	to	ADP
ajfa-3210	96	12	managers	manager	NOUN
ajfa-3210	96	13	,	,	PUNCT
ajfa-3210	96	14	organizations	organization	NOUN
ajfa-3210	96	15	,	,	PUNCT
ajfa-3210	96	16	and	and	CCONJ
ajfa-3210	96	17	the	the	DET
ajfa-3210	96	18	society	society	NOUN
ajfa-3210	96	19	at	at	ADP
ajfa-3210	96	20	large	large	ADJ
ajfa-3210	96	21	(	(	PUNCT
ajfa-3210	96	22	malmi	malmi	NOUN
ajfa-3210	96	23	&	&	CCONJ
ajfa-3210	96	24	granlund	granlund	NOUN
ajfa-3210	96	25	,	,	PUNCT
ajfa-3210	96	26	2009	2009	NUM
ajfa-3210	96	27	)	)	PUNCT
ajfa-3210	96	28	.	.	PUNCT
ajfa-3210	97	1	the	the	DET
ajfa-3210	97	2	conceptions	conception	NOUN
ajfa-3210	97	3	of	of	ADP
ajfa-3210	97	4	a	a	DET
ajfa-3210	97	5	theory	theory	NOUN
ajfa-3210	97	6	in	in	ADP
ajfa-3210	97	7	this	this	DET
ajfa-3210	97	8	format	format	NOUN
ajfa-3210	97	9	were	be	AUX
ajfa-3210	97	10	“	"	PUNCT
ajfa-3210	97	11	making	make	VERB
ajfa-3210	97	12	sense	sense	NOUN
ajfa-3210	97	13	”	"	PUNCT
ajfa-3210	97	14	of	of	ADP
ajfa-3210	97	15	human	human	ADJ
ajfa-3210	97	16	actions	action	NOUN
ajfa-3210	97	17	and	and	CCONJ
ajfa-3210	97	18	describing	describe	VERB
ajfa-3210	97	19	how	how	SCONJ
ajfa-3210	97	20	the	the	DET
ajfa-3210	97	21	research	research	NOUN
ajfa-3210	97	22	subjects	subject	NOUN
ajfa-3210	97	23	interpreted	interpret	VERB
ajfa-3210	97	24	the	the	DET
ajfa-3210	97	25	context	context	NOUN
ajfa-3210	97	26	within	within	ADP
ajfa-3210	97	27	the	the	DET
ajfa-3210	97	28	framework	framework	NOUN
ajfa-3210	97	29	(	(	PUNCT
ajfa-3210	97	30	kakkuri	kakkuri	PROPN
ajfa-3210	97	31	-	-	PUNCT
ajfa-3210	97	32	knuuttila	knuuttila	PROPN
ajfa-3210	97	33	et	et	PROPN
ajfa-3210	97	34	al	al	PROPN
ajfa-3210	97	35	.	.	PROPN
ajfa-3210	97	36	,	,	PUNCT
ajfa-3210	97	37	2008	2008	NUM
ajfa-3210	97	38	)	)	PUNCT
ajfa-3210	97	39	.	.	PUNCT
ajfa-3210	98	1	therefore	therefore	ADV
ajfa-3210	98	2	,	,	PUNCT
ajfa-3210	98	3	a	a	DET
ajfa-3210	98	4	theory	theory	NOUN
ajfa-3210	98	5	is	be	AUX
ajfa-3210	98	6	ultimately	ultimately	ADV
ajfa-3210	98	7	tested	test	VERB
ajfa-3210	98	8	and	and	CCONJ
ajfa-3210	98	9	becomes	become	VERB
ajfa-3210	98	10	an	an	DET
ajfa-3210	98	11	uncontested	uncontested	ADJ
ajfa-3210	98	12	fact	fact	NOUN
ajfa-3210	98	13	(	(	PUNCT
ajfa-3210	98	14	gelso	gelso	NOUN
ajfa-3210	98	15	,	,	PUNCT
ajfa-3210	98	16	2006	2006	NUM
ajfa-3210	98	17	)	)	PUNCT
ajfa-3210	98	18	but	but	CCONJ
ajfa-3210	98	19	retains	retain	VERB
ajfa-3210	98	20	the	the	DET
ajfa-3210	98	21	characteristics	characteristic	NOUN
ajfa-3210	98	22	of	of	ADP
ajfa-3210	98	23	refutability	refutability	NOUN
ajfa-3210	98	24	(	(	PUNCT
ajfa-3210	98	25	wacker	wacker	NOUN
ajfa-3210	98	26	,	,	PUNCT
ajfa-3210	98	27	1998	1998	NUM
ajfa-3210	98	28	)	)	PUNCT
ajfa-3210	98	29	.	.	PUNCT
ajfa-3210	99	1	another	another	DET
ajfa-3210	99	2	way	way	NOUN
ajfa-3210	99	3	of	of	ADP
ajfa-3210	99	4	looking	look	VERB
ajfa-3210	99	5	at	at	ADP
ajfa-3210	99	6	a	a	DET
ajfa-3210	99	7	theory	theory	NOUN
ajfa-3210	99	8	was	be	AUX
ajfa-3210	99	9	by	by	ADP
ajfa-3210	99	10	finding	find	VERB
ajfa-3210	99	11	out	out	ADP
ajfa-3210	99	12	what	what	PRON
ajfa-3210	99	13	constitutes	constitute	VERB
ajfa-3210	99	14	a	a	DET
ajfa-3210	99	15	good	good	ADJ
ajfa-3210	99	16	theory	theory	NOUN
ajfa-3210	99	17	.	.	PUNCT
ajfa-3210	100	1	to	to	ADP
ajfa-3210	100	2	that	that	DET
ajfa-3210	100	3	direction	direction	NOUN
ajfa-3210	100	4	,	,	PUNCT
ajfa-3210	100	5	wacker	wacker	NOUN
ajfa-3210	100	6	(	(	PUNCT
ajfa-3210	100	7	1998	1998	NUM
ajfa-3210	100	8	)	)	PUNCT
ajfa-3210	100	9	identified	identify	VERB
ajfa-3210	100	10	four	four	NUM
ajfa-3210	100	11	properties	property	NOUN
ajfa-3210	100	12	of	of	ADP
ajfa-3210	100	13	a	a	DET
ajfa-3210	100	14	good	good	ADJ
ajfa-3210	100	15	theory	theory	NOUN
ajfa-3210	100	16	;	;	PUNCT
ajfa-3210	100	17	they	they	PRON
ajfa-3210	100	18	were	be	AUX
ajfa-3210	100	19	(	(	PUNCT
ajfa-3210	100	20	a	a	X
ajfa-3210	100	21	)	)	PUNCT
ajfa-3210	100	22	definitions	definition	NOUN
ajfa-3210	100	23	of	of	ADP
ajfa-3210	100	24	variables	variable	NOUN
ajfa-3210	100	25	;	;	PUNCT
ajfa-3210	100	26	(	(	PUNCT
ajfa-3210	100	27	b	b	X
ajfa-3210	100	28	)	)	PUNCT
ajfa-3210	100	29	the	the	DET
ajfa-3210	100	30	domain	domain	NOUN
ajfa-3210	100	31	of	of	ADP
ajfa-3210	100	32	theory	theory	NOUN
ajfa-3210	100	33	application	application	NOUN
ajfa-3210	100	34	;	;	PUNCT
ajfa-3210	100	35	(	(	PUNCT
ajfa-3210	100	36	c	c	X
ajfa-3210	100	37	)	)	PUNCT
ajfa-3210	100	38	relationship	relationship	NOUN
ajfa-3210	100	39	between	between	ADP
ajfa-3210	100	40	variables	variable	NOUN
ajfa-3210	100	41	;	;	PUNCT
ajfa-3210	100	42	and	and	CCONJ
ajfa-3210	100	43	(	(	PUNCT
ajfa-3210	100	44	d	d	X
ajfa-3210	100	45	)	)	PUNCT
ajfa-3210	100	46	predictions	prediction	NOUN
ajfa-3210	100	47	.	.	PUNCT
ajfa-3210	101	1	hence	hence	ADV
ajfa-3210	101	2	,	,	PUNCT
ajfa-3210	101	3	a	a	DET
ajfa-3210	101	4	theory	theory	NOUN
ajfa-3210	101	5	is	be	AUX
ajfa-3210	101	6	a	a	DET
ajfa-3210	101	7	statement	statement	NOUN
ajfa-3210	101	8	that	that	PRON
ajfa-3210	101	9	defines	define	VERB
ajfa-3210	101	10	the	the	DET
ajfa-3210	101	11	variables	variable	NOUN
ajfa-3210	101	12	,	,	PUNCT
ajfa-3210	101	13	outlines	outline	VERB
ajfa-3210	101	14	the	the	DET
ajfa-3210	101	15	domain	domain	NOUN
ajfa-3210	101	16	it	it	PRON
ajfa-3210	101	17	can	can	AUX
ajfa-3210	101	18	be	be	AUX
ajfa-3210	101	19	used	use	VERB
ajfa-3210	101	20	,	,	PUNCT
ajfa-3210	101	21	explains	explain	VERB
ajfa-3210	101	22	the	the	DET
ajfa-3210	101	23	relationships	relationship	NOUN
ajfa-3210	101	24	,	,	PUNCT
ajfa-3210	101	25	and	and	CCONJ
ajfa-3210	101	26	provides	provide	VERB
ajfa-3210	101	27	predictions	prediction	NOUN
ajfa-3210	101	28	about	about	ADP
ajfa-3210	101	29	the	the	DET
ajfa-3210	101	30	occurrences	occurrence	NOUN
ajfa-3210	101	31	of	of	ADP
ajfa-3210	101	32	those	those	DET
ajfa-3210	101	33	variables	variable	NOUN
ajfa-3210	101	34	(	(	PUNCT
ajfa-3210	101	35	wacker	wacker	NOUN
ajfa-3210	101	36	,	,	PUNCT
ajfa-3210	101	37	1998	1998	NUM
ajfa-3210	101	38	)	)	PUNCT
ajfa-3210	101	39	.	.	PUNCT
ajfa-3210	102	1	it	it	PRON
ajfa-3210	102	2	also	also	ADV
ajfa-3210	102	3	needs	need	VERB
ajfa-3210	102	4	to	to	PART
ajfa-3210	102	5	be	be	AUX
ajfa-3210	102	6	original	original	ADJ
ajfa-3210	102	7	in	in	ADP
ajfa-3210	102	8	conception	conception	NOUN
ajfa-3210	102	9	or	or	CCONJ
ajfa-3210	102	10	improving	improve	VERB
ajfa-3210	102	11	the	the	DET
ajfa-3210	102	12	abstraction	abstraction	ADJ
ajfa-3210	102	13	level	level	NOUN
ajfa-3210	102	14	,	,	PUNCT
ajfa-3210	102	15	and	and	CCONJ
ajfa-3210	102	16	needs	need	VERB
ajfa-3210	102	17	to	to	PART
ajfa-3210	102	18	have	have	VERB
ajfa-3210	102	19	utility	utility	NOUN
ajfa-3210	102	20	in	in	ADP
ajfa-3210	102	21	explaining	explain	VERB
ajfa-3210	102	22	or	or	CCONJ
ajfa-3210	102	23	predicting	predict	VERB
ajfa-3210	102	24	the	the	DET
ajfa-3210	102	25	relationships	relationship	NOUN
ajfa-3210	102	26	(	(	PUNCT
ajfa-3210	102	27	corley	corley	PROPN
ajfa-3210	102	28	&	&	CCONJ
ajfa-3210	102	29	gioia	gioia	PROPN
ajfa-3210	102	30	,	,	PUNCT
ajfa-3210	102	31	2011	2011	NUM
ajfa-3210	102	32	)	)	PUNCT
ajfa-3210	102	33	.	.	PUNCT
ajfa-3210	103	1	there	there	PRON
ajfa-3210	103	2	were	be	VERB
ajfa-3210	103	3	several	several	ADJ
ajfa-3210	103	4	views	view	NOUN
ajfa-3210	103	5	of	of	ADP
ajfa-3210	103	6	theory	theory	NOUN
ajfa-3210	103	7	in	in	ADP
ajfa-3210	103	8	accounting	accounting	NOUN
ajfa-3210	103	9	,	,	PUNCT
ajfa-3210	103	10	but	but	CCONJ
ajfa-3210	103	11	there	there	PRON
ajfa-3210	103	12	were	be	VERB
ajfa-3210	103	13	three	three	NUM
ajfa-3210	103	14	views	view	NOUN
ajfa-3210	103	15	that	that	PRON
ajfa-3210	103	16	were	be	AUX
ajfa-3210	103	17	prominent	prominent	ADJ
ajfa-3210	103	18	in	in	ADP
ajfa-3210	103	19	the	the	DET
ajfa-3210	103	20	literature	literature	NOUN
ajfa-3210	103	21	:	:	PUNCT
ajfa-3210	103	22	interpretive	interpretive	ADJ
ajfa-3210	103	23	view	view	NOUN
ajfa-3210	103	24	,	,	PUNCT
ajfa-3210	103	25	normative	normative	ADJ
ajfa-3210	103	26	view	view	NOUN
ajfa-3210	103	27	,	,	PUNCT
ajfa-3210	103	28	and	and	CCONJ
ajfa-3210	103	29	positive	positive	ADJ
ajfa-3210	103	30	view	view	NOUN
ajfa-3210	103	31	.	.	PUNCT
ajfa-3210	104	1	asian	asian	ADJ
ajfa-3210	104	2	journal	journal	PROPN
ajfa-3210	104	3	of	of	ADP
ajfa-3210	104	4	finance	finance	PROPN
ajfa-3210	104	5	&	&	CCONJ
ajfa-3210	104	6	accounting	accounting	PROPN
ajfa-3210	104	7	issn	issn	PROPN
ajfa-3210	104	8	1946	1946	NUM
ajfa-3210	104	9	-	-	PUNCT
ajfa-3210	104	10	052x	052x	NOUN
ajfa-3210	104	11	2013	2013	NUM
ajfa-3210	104	12	,	,	PUNCT
ajfa-3210	104	13	vol	vol	NOUN
ajfa-3210	104	14	.	.	PROPN
ajfa-3210	104	15	5	5	NUM
ajfa-3210	104	16	,	,	PUNCT
ajfa-3210	104	17	no	no	INTJ
ajfa-3210	104	18	.	.	NOUN
ajfa-3210	104	19	1	1	NUM
ajfa-3210	104	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	104	21	188	188	NUM
ajfa-3210	104	22	interpretative	interpretative	ADJ
ajfa-3210	104	23	views	view	NOUN
ajfa-3210	104	24	were	be	AUX
ajfa-3210	104	25	reflective	reflective	ADJ
ajfa-3210	104	26	in	in	ADP
ajfa-3210	104	27	field	field	NOUN
ajfa-3210	104	28	studies	study	NOUN
ajfa-3210	104	29	,	,	PUNCT
ajfa-3210	104	30	case	case	NOUN
ajfa-3210	104	31	studies	study	NOUN
ajfa-3210	104	32	,	,	PUNCT
ajfa-3210	104	33	and	and	CCONJ
ajfa-3210	104	34	action	action	NOUN
ajfa-3210	104	35	research	research	NOUN
ajfa-3210	104	36	mostly	mostly	ADV
ajfa-3210	104	37	fitting	fitting	ADJ
ajfa-3210	104	38	into	into	ADP
ajfa-3210	104	39	the	the	DET
ajfa-3210	104	40	qualitative	qualitative	ADJ
ajfa-3210	104	41	strand	strand	NOUN
ajfa-3210	104	42	of	of	ADP
ajfa-3210	104	43	research	research	NOUN
ajfa-3210	104	44	.	.	PUNCT
ajfa-3210	105	1	management	management	NOUN
ajfa-3210	105	2	accounting	accounting	NOUN
ajfa-3210	105	3	researchers	researcher	NOUN
ajfa-3210	105	4	evidently	evidently	ADV
ajfa-3210	105	5	preferred	prefer	VERB
ajfa-3210	105	6	qualitative	qualitative	ADJ
ajfa-3210	105	7	research	research	NOUN
ajfa-3210	105	8	(	(	PUNCT
ajfa-3210	105	9	parker	parker	NOUN
ajfa-3210	105	10	,	,	PUNCT
ajfa-3210	105	11	2012	2012	NUM
ajfa-3210	105	12	)	)	PUNCT
ajfa-3210	105	13	.	.	PUNCT
ajfa-3210	106	1	case	case	NOUN
ajfa-3210	106	2	studies	study	NOUN
ajfa-3210	106	3	featured	feature	VERB
ajfa-3210	106	4	in	in	ADP
ajfa-3210	106	5	these	these	DET
ajfa-3210	106	6	researches	research	NOUN
ajfa-3210	106	7	,	,	PUNCT
ajfa-3210	106	8	typically	typically	ADV
ajfa-3210	106	9	addressed	address	VERB
ajfa-3210	106	10	the	the	DET
ajfa-3210	106	11	"	"	PUNCT
ajfa-3210	106	12	why	why	SCONJ
ajfa-3210	106	13	"	"	PUNCT
ajfa-3210	106	14	question	question	NOUN
ajfa-3210	106	15	,	,	PUNCT
ajfa-3210	106	16	and	and	CCONJ
ajfa-3210	106	17	investigated	investigate	VERB
ajfa-3210	106	18	a	a	DET
ajfa-3210	106	19	phenomena	phenomena	NOUN
ajfa-3210	106	20	in	in	ADP
ajfa-3210	106	21	actual	actual	ADJ
ajfa-3210	106	22	practice	practice	NOUN
ajfa-3210	106	23	involving	involve	VERB
ajfa-3210	106	24	non	non	ADJ
ajfa-3210	106	25	-	-	ADJ
ajfa-3210	106	26	quantifiable	quantifiable	ADJ
ajfa-3210	106	27	variables	variable	NOUN
ajfa-3210	106	28	in	in	ADP
ajfa-3210	106	29	which	which	PRON
ajfa-3210	106	30	context	context	NOUN
ajfa-3210	106	31	was	be	AUX
ajfa-3210	106	32	important	important	ADJ
ajfa-3210	106	33	to	to	PART
ajfa-3210	106	34	be	be	AUX
ajfa-3210	106	35	studied	study	VERB
ajfa-3210	106	36	(	(	PUNCT
ajfa-3210	106	37	cooper	cooper	PROPN
ajfa-3210	106	38	&	&	CCONJ
ajfa-3210	106	39	morgan	morgan	PROPN
ajfa-3210	106	40	,	,	PUNCT
ajfa-3210	106	41	2008	2008	NUM
ajfa-3210	106	42	)	)	PUNCT
ajfa-3210	106	43	.	.	PUNCT
ajfa-3210	107	1	case	case	NOUN
ajfa-3210	107	2	studies	study	NOUN
ajfa-3210	107	3	are	be	AUX
ajfa-3210	107	4	popularly	popularly	ADV
ajfa-3210	107	5	used	use	VERB
ajfa-3210	107	6	for	for	ADP
ajfa-3210	107	7	verifying	verifying	NOUN
ajfa-3210	107	8	or	or	CCONJ
ajfa-3210	107	9	developing	develop	VERB
ajfa-3210	107	10	theoretical	theoretical	ADJ
ajfa-3210	107	11	frameworks	framework	NOUN
ajfa-3210	107	12	using	use	VERB
ajfa-3210	107	13	explanations	explanation	NOUN
ajfa-3210	107	14	,	,	PUNCT
ajfa-3210	107	15	strengths	strength	NOUN
ajfa-3210	107	16	,	,	PUNCT
ajfa-3210	107	17	and	and	CCONJ
ajfa-3210	107	18	weaknesses	weakness	NOUN
ajfa-3210	107	19	identified	identify	VERB
ajfa-3210	107	20	either	either	CCONJ
ajfa-3210	107	21	by	by	ADP
ajfa-3210	107	22	inductive	inductive	ADJ
ajfa-3210	107	23	or	or	CCONJ
ajfa-3210	107	24	deductive	deductive	ADJ
ajfa-3210	107	25	reasoning	reasoning	NOUN
ajfa-3210	107	26	(	(	PUNCT
ajfa-3210	107	27	harlow	harlow	NOUN
ajfa-3210	107	28	,	,	PUNCT
ajfa-3210	107	29	2009	2009	NUM
ajfa-3210	107	30	)	)	PUNCT
ajfa-3210	107	31	.	.	PUNCT
ajfa-3210	108	1	action	action	NOUN
ajfa-3210	108	2	research	research	NOUN
ajfa-3210	108	3	is	be	AUX
ajfa-3210	108	4	another	another	DET
ajfa-3210	108	5	qualitative	qualitative	ADJ
ajfa-3210	108	6	research	research	NOUN
ajfa-3210	108	7	methodology	methodology	NOUN
ajfa-3210	108	8	that	that	PRON
ajfa-3210	108	9	creates	create	VERB
ajfa-3210	108	10	rich	rich	ADJ
ajfa-3210	108	11	data	datum	NOUN
ajfa-3210	108	12	by	by	ADP
ajfa-3210	108	13	an	an	DET
ajfa-3210	108	14	involved	involved	ADJ
ajfa-3210	108	15	participation	participation	NOUN
ajfa-3210	108	16	as	as	ADP
ajfa-3210	108	17	an	an	DET
ajfa-3210	108	18	insider	insider	NOUN
ajfa-3210	108	19	in	in	ADP
ajfa-3210	108	20	an	an	DET
ajfa-3210	108	21	organization	organization	NOUN
ajfa-3210	108	22	with	with	ADP
ajfa-3210	108	23	a	a	DET
ajfa-3210	108	24	clear	clear	ADJ
ajfa-3210	108	25	intention	intention	NOUN
ajfa-3210	108	26	to	to	PART
ajfa-3210	108	27	achieve	achieve	VERB
ajfa-3210	108	28	a	a	DET
ajfa-3210	108	29	chosen	choose	VERB
ajfa-3210	108	30	result	result	NOUN
ajfa-3210	108	31	(	(	PUNCT
ajfa-3210	108	32	ansari	ansari	PROPN
ajfa-3210	108	33	&	&	CCONJ
ajfa-3210	108	34	bell	bell	PROPN
ajfa-3210	108	35	,	,	PUNCT
ajfa-3210	108	36	2009	2009	NUM
ajfa-3210	108	37	)	)	PUNCT
ajfa-3210	108	38	.	.	PUNCT
ajfa-3210	109	1	the	the	DET
ajfa-3210	109	2	researcher	researcher	NOUN
ajfa-3210	109	3	adds	add	VERB
ajfa-3210	109	4	to	to	ADP
ajfa-3210	109	5	the	the	DET
ajfa-3210	109	6	body	body	NOUN
ajfa-3210	109	7	of	of	ADP
ajfa-3210	109	8	existing	exist	VERB
ajfa-3210	109	9	theoretical	theoretical	ADJ
ajfa-3210	109	10	knowledge	knowledge	NOUN
ajfa-3210	109	11	with	with	ADP
ajfa-3210	109	12	a	a	DET
ajfa-3210	109	13	heuristic	heuristic	ADJ
ajfa-3210	109	14	value	value	NOUN
ajfa-3210	109	15	because	because	SCONJ
ajfa-3210	109	16	the	the	DET
ajfa-3210	109	17	action	action	NOUN
ajfa-3210	109	18	researcher	researcher	NOUN
ajfa-3210	109	19	not	not	PART
ajfa-3210	109	20	only	only	ADV
ajfa-3210	109	21	observes	observe	VERB
ajfa-3210	109	22	what	what	PRON
ajfa-3210	109	23	is	be	AUX
ajfa-3210	109	24	happening	happen	VERB
ajfa-3210	109	25	in	in	ADP
ajfa-3210	109	26	a	a	DET
ajfa-3210	109	27	real	real	ADJ
ajfa-3210	109	28	world	world	NOUN
ajfa-3210	109	29	but	but	CCONJ
ajfa-3210	109	30	also	also	ADV
ajfa-3210	109	31	participates	participate	VERB
ajfa-3210	109	32	in	in	ADP
ajfa-3210	109	33	action	action	NOUN
ajfa-3210	109	34	to	to	PART
ajfa-3210	109	35	achieve	achieve	VERB
ajfa-3210	109	36	the	the	DET
ajfa-3210	109	37	desired	desire	VERB
ajfa-3210	109	38	goal	goal	NOUN
ajfa-3210	109	39	(	(	PUNCT
ajfa-3210	109	40	ansari	ansari	PROPN
ajfa-3210	109	41	&	&	CCONJ
ajfa-3210	109	42	bell	bell	PROPN
ajfa-3210	109	43	,	,	PUNCT
ajfa-3210	109	44	2009	2009	NUM
ajfa-3210	109	45	)	)	PUNCT
ajfa-3210	109	46	.	.	PUNCT
ajfa-3210	110	1	the	the	DET
ajfa-3210	110	2	legitimate	legitimate	ADJ
ajfa-3210	110	3	problem	problem	NOUN
ajfa-3210	110	4	-	-	PUNCT
ajfa-3210	110	5	solving	solve	VERB
ajfa-3210	110	6	objective	objective	NOUN
ajfa-3210	110	7	of	of	ADP
ajfa-3210	110	8	action	action	NOUN
ajfa-3210	110	9	research	research	NOUN
ajfa-3210	110	10	deals	deal	NOUN
ajfa-3210	110	11	with	with	ADP
ajfa-3210	110	12	the	the	DET
ajfa-3210	110	13	"	"	PUNCT
ajfa-3210	110	14	crisis	crisis	NOUN
ajfa-3210	110	15	of	of	ADP
ajfa-3210	110	16	relevance	relevance	NOUN
ajfa-3210	110	17	"	"	PUNCT
ajfa-3210	110	18	in	in	ADP
ajfa-3210	110	19	accounting	accounting	NOUN
ajfa-3210	110	20	research	research	NOUN
ajfa-3210	110	21	and	and	CCONJ
ajfa-3210	110	22	provides	provide	VERB
ajfa-3210	110	23	real	real	ADJ
ajfa-3210	110	24	experiences	experience	NOUN
ajfa-3210	110	25	in	in	ADP
ajfa-3210	110	26	a	a	DET
ajfa-3210	110	27	collaborative	collaborative	ADJ
ajfa-3210	110	28	exercise	exercise	NOUN
ajfa-3210	110	29	.	.	PUNCT
ajfa-3210	111	1	it	it	PRON
ajfa-3210	111	2	seeks	seek	VERB
ajfa-3210	111	3	solutions	solution	NOUN
ajfa-3210	111	4	to	to	ADP
ajfa-3210	111	5	practical	practical	ADJ
ajfa-3210	111	6	problems	problem	NOUN
ajfa-3210	111	7	and	and	CCONJ
ajfa-3210	111	8	generates	generate	VERB
ajfa-3210	111	9	new	new	ADJ
ajfa-3210	111	10	knowledge	knowledge	NOUN
ajfa-3210	111	11	with	with	ADP
ajfa-3210	111	12	the	the	DET
ajfa-3210	111	13	active	active	ADJ
ajfa-3210	111	14	involvement	involvement	NOUN
ajfa-3210	111	15	of	of	ADP
ajfa-3210	111	16	a	a	DET
ajfa-3210	111	17	researcher	researcher	NOUN
ajfa-3210	111	18	and	and	CCONJ
ajfa-3210	111	19	client	client	NOUN
ajfa-3210	111	20	working	work	VERB
ajfa-3210	111	21	on	on	ADP
ajfa-3210	111	22	a	a	DET
ajfa-3210	111	23	real	real	ADJ
ajfa-3210	111	24	-	-	PUNCT
ajfa-3210	111	25	life	life	NOUN
ajfa-3210	111	26	project	project	NOUN
ajfa-3210	111	27	(	(	PUNCT
ajfa-3210	111	28	giuliani	giuliani	PROPN
ajfa-3210	111	29	,	,	PUNCT
ajfa-3210	111	30	2009	2009	NUM
ajfa-3210	111	31	)	)	PUNCT
ajfa-3210	111	32	.	.	PUNCT
ajfa-3210	112	1	another	another	DET
ajfa-3210	112	2	view	view	NOUN
ajfa-3210	112	3	of	of	ADP
ajfa-3210	112	4	accounting	accounting	NOUN
ajfa-3210	112	5	theory	theory	NOUN
ajfa-3210	112	6	was	be	AUX
ajfa-3210	112	7	the	the	DET
ajfa-3210	112	8	normative	normative	ADJ
ajfa-3210	112	9	view	view	NOUN
ajfa-3210	112	10	.	.	PUNCT
ajfa-3210	113	1	jeanjean	jeanjean	PROPN
ajfa-3210	113	2	and	and	CCONJ
ajfa-3210	113	3	ramirez	ramirez	PROPN
ajfa-3210	113	4	(	(	PUNCT
ajfa-3210	113	5	2009	2009	NUM
ajfa-3210	113	6	)	)	PUNCT
ajfa-3210	113	7	traced	trace	VERB
ajfa-3210	113	8	two	two	NUM
ajfa-3210	113	9	categories	category	NOUN
ajfa-3210	113	10	of	of	ADP
ajfa-3210	113	11	normative	normative	ADJ
ajfa-3210	113	12	accounting	accounting	NOUN
ajfa-3210	113	13	research	research	NOUN
ajfa-3210	113	14	.	.	PUNCT
ajfa-3210	114	1	one	one	NUM
ajfa-3210	114	2	was	be	AUX
ajfa-3210	114	3	designed	design	VERB
ajfa-3210	114	4	for	for	ADP
ajfa-3210	114	5	policy	policy	NOUN
ajfa-3210	114	6	prescription	prescription	NOUN
ajfa-3210	114	7	,	,	PUNCT
ajfa-3210	114	8	and	and	CCONJ
ajfa-3210	114	9	the	the	DET
ajfa-3210	114	10	other	other	ADJ
ajfa-3210	114	11	was	be	AUX
ajfa-3210	114	12	for	for	ADP
ajfa-3210	114	13	framework	framework	NOUN
ajfa-3210	114	14	building	building	NOUN
ajfa-3210	114	15	.	.	PUNCT
ajfa-3210	115	1	the	the	DET
ajfa-3210	115	2	natural	natural	ADJ
ajfa-3210	115	3	outcome	outcome	NOUN
ajfa-3210	115	4	of	of	ADP
ajfa-3210	115	5	normative	normative	ADJ
ajfa-3210	115	6	theory	theory	NOUN
ajfa-3210	115	7	was	be	AUX
ajfa-3210	115	8	framing	frame	VERB
ajfa-3210	115	9	the	the	DET
ajfa-3210	115	10	standards	standard	NOUN
ajfa-3210	115	11	of	of	ADP
ajfa-3210	115	12	practice	practice	NOUN
ajfa-3210	115	13	,	,	PUNCT
ajfa-3210	115	14	assisting	assist	VERB
ajfa-3210	115	15	the	the	DET
ajfa-3210	115	16	profession	profession	NOUN
ajfa-3210	115	17	in	in	ADP
ajfa-3210	115	18	designing	design	VERB
ajfa-3210	115	19	solutions	solution	NOUN
ajfa-3210	115	20	to	to	ADP
ajfa-3210	115	21	the	the	DET
ajfa-3210	115	22	problems	problem	NOUN
ajfa-3210	115	23	encountered	encounter	VERB
ajfa-3210	115	24	by	by	ADP
ajfa-3210	115	25	them	they	PRON
ajfa-3210	115	26	(	(	PUNCT
ajfa-3210	115	27	jeanjean	jeanjean	PROPN
ajfa-3210	115	28	&	&	CCONJ
ajfa-3210	115	29	ramirez	ramirez	PROPN
ajfa-3210	115	30	,	,	PUNCT
ajfa-3210	115	31	2009	2009	NUM
ajfa-3210	115	32	;	;	PUNCT
ajfa-3210	115	33	miller	miller	PROPN
ajfa-3210	115	34	&	&	CCONJ
ajfa-3210	115	35	bahnson	bahnson	PROPN
ajfa-3210	115	36	,	,	PUNCT
ajfa-3210	115	37	2010	2010	NUM
ajfa-3210	115	38	)	)	PUNCT
ajfa-3210	115	39	.	.	PUNCT
ajfa-3210	116	1	the	the	DET
ajfa-3210	116	2	purpose	purpose	NOUN
ajfa-3210	116	3	of	of	ADP
ajfa-3210	116	4	a	a	DET
ajfa-3210	116	5	theory	theory	NOUN
ajfa-3210	116	6	in	in	ADP
ajfa-3210	116	7	accounting	accounting	NOUN
ajfa-3210	116	8	is	be	AUX
ajfa-3210	116	9	to	to	PART
ajfa-3210	116	10	ensure	ensure	VERB
ajfa-3210	116	11	better	well	ADJ
ajfa-3210	116	12	accounting	accounting	NOUN
ajfa-3210	116	13	practice	practice	NOUN
ajfa-3210	116	14	(	(	PUNCT
ajfa-3210	116	15	miller	miller	PROPN
ajfa-3210	116	16	&	&	CCONJ
ajfa-3210	116	17	bahnson	bahnson	PROPN
ajfa-3210	116	18	,	,	PUNCT
ajfa-3210	116	19	2010	2010	NUM
ajfa-3210	116	20	)	)	PUNCT
ajfa-3210	116	21	.	.	PUNCT
ajfa-3210	117	1	in	in	ADP
ajfa-3210	117	2	pursuit	pursuit	NOUN
ajfa-3210	117	3	of	of	ADP
ajfa-3210	117	4	this	this	PRON
ajfa-3210	117	5	,	,	PUNCT
ajfa-3210	117	6	miller	miller	PROPN
ajfa-3210	117	7	and	and	CCONJ
ajfa-3210	117	8	bahnson	bahnson	NOUN
ajfa-3210	117	9	(	(	PUNCT
ajfa-3210	117	10	2010	2010	NUM
ajfa-3210	117	11	)	)	PUNCT
ajfa-3210	117	12	proposed	propose	VERB
ajfa-3210	117	13	that	that	SCONJ
ajfa-3210	117	14	a	a	DET
ajfa-3210	117	15	normative	normative	ADJ
ajfa-3210	117	16	accounting	accounting	NOUN
ajfa-3210	117	17	framework	framework	NOUN
ajfa-3210	117	18	was	be	AUX
ajfa-3210	117	19	to	to	PART
ajfa-3210	117	20	be	be	AUX
ajfa-3210	117	21	used	use	VERB
ajfa-3210	117	22	to	to	PART
ajfa-3210	117	23	search	search	VERB
ajfa-3210	117	24	for	for	ADP
ajfa-3210	117	25	practices	practice	NOUN
ajfa-3210	117	26	that	that	PRON
ajfa-3210	117	27	should	should	AUX
ajfa-3210	117	28	be	be	AUX
ajfa-3210	117	29	used	use	VERB
ajfa-3210	117	30	instead	instead	ADV
ajfa-3210	117	31	of	of	ADP
ajfa-3210	117	32	describing	describe	VERB
ajfa-3210	117	33	practices	practice	NOUN
ajfa-3210	117	34	that	that	PRON
ajfa-3210	117	35	are	be	AUX
ajfa-3210	117	36	actually	actually	ADV
ajfa-3210	117	37	used	use	VERB
ajfa-3210	117	38	.	.	PUNCT
ajfa-3210	118	1	the	the	DET
ajfa-3210	118	2	accounting	accounting	NOUN
ajfa-3210	118	3	and	and	CCONJ
ajfa-3210	118	4	reporting	reporting	NOUN
ajfa-3210	118	5	should	should	AUX
ajfa-3210	118	6	be	be	AUX
ajfa-3210	118	7	prescriptive	prescriptive	ADJ
ajfa-3210	118	8	because	because	SCONJ
ajfa-3210	118	9	pragmatic	pragmatic	ADJ
ajfa-3210	118	10	considerations	consideration	NOUN
ajfa-3210	118	11	contaminate	contaminate	VERB
ajfa-3210	118	12	them	they	PRON
ajfa-3210	118	13	rather	rather	ADV
ajfa-3210	118	14	than	than	ADP
ajfa-3210	118	15	improve	improve	VERB
ajfa-3210	118	16	them	they	PRON
ajfa-3210	118	17	;	;	PUNCT
ajfa-3210	118	18	hence	hence	ADV
ajfa-3210	118	19	,	,	PUNCT
ajfa-3210	118	20	it	it	PRON
ajfa-3210	118	21	is	be	AUX
ajfa-3210	118	22	built	build	VERB
ajfa-3210	118	23	around	around	ADP
ajfa-3210	118	24	what	what	PRON
ajfa-3210	118	25	should	should	AUX
ajfa-3210	118	26	be	be	AUX
ajfa-3210	118	27	done	do	VERB
ajfa-3210	118	28	without	without	ADP
ajfa-3210	118	29	any	any	DET
ajfa-3210	118	30	regard	regard	NOUN
ajfa-3210	118	31	to	to	ADP
ajfa-3210	118	32	what	what	PRON
ajfa-3210	118	33	actually	actually	ADV
ajfa-3210	118	34	is	be	AUX
ajfa-3210	118	35	being	be	AUX
ajfa-3210	118	36	practiced	practice	VERB
ajfa-3210	118	37	(	(	PUNCT
ajfa-3210	118	38	miller	miller	PROPN
ajfa-3210	118	39	&	&	CCONJ
ajfa-3210	118	40	bahnson	bahnson	PROPN
ajfa-3210	118	41	,	,	PUNCT
ajfa-3210	118	42	2010	2010	NUM
ajfa-3210	118	43	)	)	PUNCT
ajfa-3210	118	44	.	.	PUNCT
ajfa-3210	119	1	the	the	DET
ajfa-3210	119	2	third	third	ADJ
ajfa-3210	119	3	view	view	NOUN
ajfa-3210	119	4	was	be	AUX
ajfa-3210	119	5	a	a	DET
ajfa-3210	119	6	positivist	positivist	ADJ
ajfa-3210	119	7	view	view	NOUN
ajfa-3210	119	8	of	of	ADP
ajfa-3210	119	9	accounting	accounting	NOUN
ajfa-3210	119	10	theory	theory	NOUN
ajfa-3210	119	11	.	.	PUNCT
ajfa-3210	120	1	baker	baker	PROPN
ajfa-3210	120	2	(	(	PUNCT
ajfa-3210	120	3	2011	2011	NUM
ajfa-3210	120	4	)	)	PUNCT
ajfa-3210	120	5	informed	inform	VERB
ajfa-3210	120	6	that	that	SCONJ
ajfa-3210	120	7	,	,	PUNCT
ajfa-3210	120	8	by	by	ADP
ajfa-3210	120	9	the	the	DET
ajfa-3210	120	10	end	end	NOUN
ajfa-3210	120	11	of	of	ADP
ajfa-3210	120	12	1980s	1980s	NUM
ajfa-3210	120	13	,	,	PUNCT
ajfa-3210	120	14	there	there	PRON
ajfa-3210	120	15	was	be	VERB
ajfa-3210	120	16	a	a	DET
ajfa-3210	120	17	major	major	ADJ
ajfa-3210	120	18	shift	shift	NOUN
ajfa-3210	120	19	in	in	ADP
ajfa-3210	120	20	accounting	accounting	NOUN
ajfa-3210	120	21	research	research	NOUN
ajfa-3210	120	22	from	from	ADP
ajfa-3210	120	23	a	a	DET
ajfa-3210	120	24	normative	normative	ADJ
ajfa-3210	120	25	framework	framework	NOUN
ajfa-3210	120	26	to	to	ADP
ajfa-3210	120	27	an	an	DET
ajfa-3210	120	28	empirical	empirical	ADJ
ajfa-3210	120	29	and	and	CCONJ
ajfa-3210	120	30	positivist	positivist	ADJ
ajfa-3210	120	31	research	research	NOUN
ajfa-3210	120	32	.	.	PUNCT
ajfa-3210	121	1	ashton	ashton	PROPN
ajfa-3210	121	2	et	et	PROPN
ajfa-3210	121	3	al	al	PROPN
ajfa-3210	121	4	.	.	PROPN
ajfa-3210	121	5	(	(	PUNCT
ajfa-3210	121	6	2009	2009	NUM
ajfa-3210	121	7	)	)	PUNCT
ajfa-3210	121	8	expressed	express	VERB
ajfa-3210	121	9	the	the	DET
ajfa-3210	121	10	same	same	ADJ
ajfa-3210	121	11	view	view	NOUN
ajfa-3210	121	12	,	,	PUNCT
ajfa-3210	121	13	as	as	SCONJ
ajfa-3210	121	14	they	they	PRON
ajfa-3210	121	15	found	find	VERB
ajfa-3210	121	16	relatively	relatively	ADV
ajfa-3210	121	17	little	little	ADJ
ajfa-3210	121	18	research	research	NOUN
ajfa-3210	121	19	that	that	PRON
ajfa-3210	121	20	could	could	AUX
ajfa-3210	121	21	be	be	AUX
ajfa-3210	121	22	categorized	categorize	VERB
ajfa-3210	121	23	as	as	ADP
ajfa-3210	121	24	normative	normative	ADJ
ajfa-3210	121	25	covering	cover	VERB
ajfa-3210	121	26	the	the	DET
ajfa-3210	121	27	study	study	NOUN
ajfa-3210	121	28	period	period	NOUN
ajfa-3210	121	29	between	between	ADP
ajfa-3210	121	30	the	the	DET
ajfa-3210	121	31	years	year	NOUN
ajfa-3210	121	32	2001	2001	NUM
ajfa-3210	121	33	and	and	CCONJ
ajfa-3210	121	34	2007	2007	NUM
ajfa-3210	121	35	.	.	PUNCT
ajfa-3210	122	1	bisman	bisman	NOUN
ajfa-3210	122	2	(	(	PUNCT
ajfa-3210	122	3	2010	2010	NUM
ajfa-3210	122	4	)	)	PUNCT
ajfa-3210	122	5	explained	explain	VERB
ajfa-3210	122	6	that	that	SCONJ
ajfa-3210	122	7	there	there	PRON
ajfa-3210	122	8	was	be	VERB
ajfa-3210	122	9	no	no	DET
ajfa-3210	122	10	doubt	doubt	NOUN
ajfa-3210	122	11	about	about	ADP
ajfa-3210	122	12	the	the	DET
ajfa-3210	122	13	growth	growth	NOUN
ajfa-3210	122	14	in	in	ADP
ajfa-3210	122	15	accounting	accounting	NOUN
ajfa-3210	122	16	research	research	NOUN
ajfa-3210	122	17	using	use	VERB
ajfa-3210	122	18	interpretive	interpretive	ADJ
ajfa-3210	122	19	approaches	approach	NOUN
ajfa-3210	122	20	but	but	CCONJ
ajfa-3210	122	21	positive	positive	ADJ
ajfa-3210	122	22	accounting	accounting	NOUN
ajfa-3210	122	23	theory	theory	NOUN
ajfa-3210	122	24	based	base	VERB
ajfa-3210	122	25	on	on	ADP
ajfa-3210	122	26	objectivist	objectivist	NOUN
ajfa-3210	122	27	ontology	ontology	NOUN
ajfa-3210	122	28	had	have	AUX
ajfa-3210	122	29	dominated	dominate	VERB
ajfa-3210	122	30	the	the	DET
ajfa-3210	122	31	literature	literature	NOUN
ajfa-3210	122	32	.	.	PUNCT
ajfa-3210	123	1	ashton	ashton	PROPN
ajfa-3210	123	2	et	et	PROPN
ajfa-3210	123	3	al	al	PROPN
ajfa-3210	123	4	.	.	PROPN
ajfa-3210	124	1	(	(	PUNCT
ajfa-3210	124	2	2009	2009	NUM
ajfa-3210	124	3	)	)	PUNCT
ajfa-3210	124	4	explained	explain	VERB
ajfa-3210	124	5	that	that	SCONJ
ajfa-3210	124	6	there	there	PRON
ajfa-3210	124	7	was	be	VERB
ajfa-3210	124	8	increased	increase	VERB
ajfa-3210	124	9	popularity	popularity	NOUN
ajfa-3210	124	10	of	of	ADP
ajfa-3210	124	11	positivist	positivist	NOUN
ajfa-3210	124	12	approaches	approach	NOUN
ajfa-3210	124	13	to	to	ADP
ajfa-3210	124	14	research	research	NOUN
ajfa-3210	124	15	.	.	PUNCT
ajfa-3210	125	1	the	the	DET
ajfa-3210	125	2	positivist	positivist	ADJ
ajfa-3210	125	3	approach	approach	NOUN
ajfa-3210	125	4	is	be	AUX
ajfa-3210	125	5	the	the	DET
ajfa-3210	125	6	scientific	scientific	ADJ
ajfa-3210	125	7	approach	approach	NOUN
ajfa-3210	125	8	that	that	PRON
ajfa-3210	125	9	is	be	AUX
ajfa-3210	125	10	appropriately	appropriately	ADV
ajfa-3210	125	11	identifies	identifie	NOUN
ajfa-3210	125	12	,	,	PUNCT
ajfa-3210	125	13	explains	explain	VERB
ajfa-3210	125	14	and	and	CCONJ
ajfa-3210	125	15	predicts	predict	VERB
ajfa-3210	125	16	accounting	account	VERB
ajfa-3210	125	17	phenomena	phenomenon	NOUN
ajfa-3210	125	18	.	.	PUNCT
ajfa-3210	126	1	it	it	PRON
ajfa-3210	126	2	was	be	AUX
ajfa-3210	126	3	founded	found	VERB
ajfa-3210	126	4	on	on	ADP
ajfa-3210	126	5	the	the	DET
ajfa-3210	126	6	ontological	ontological	ADJ
ajfa-3210	126	7	view	view	NOUN
ajfa-3210	126	8	that	that	SCONJ
ajfa-3210	126	9	"	"	PUNCT
ajfa-3210	126	10	the	the	DET
ajfa-3210	126	11	reality	reality	NOUN
ajfa-3210	126	12	of	of	ADP
ajfa-3210	126	13	accounting	accounting	NOUN
ajfa-3210	126	14	can	can	AUX
ajfa-3210	126	15	be	be	AUX
ajfa-3210	126	16	discovered	discover	VERB
ajfa-3210	126	17	by	by	ADP
ajfa-3210	126	18	the	the	DET
ajfa-3210	126	19	use	use	NOUN
ajfa-3210	126	20	"	"	PUNCT
ajfa-3210	126	21	(	(	PUNCT
ajfa-3210	126	22	bisman	bisman	NOUN
ajfa-3210	126	23	,	,	PUNCT
ajfa-3210	126	24	2010	2010	NUM
ajfa-3210	126	25	,	,	PUNCT
ajfa-3210	126	26	p.	p.	NOUN
ajfa-3210	126	27	6	6	NUM
ajfa-3210	126	28	)	)	PUNCT
ajfa-3210	126	29	.	.	PUNCT
ajfa-3210	127	1	based	base	VERB
ajfa-3210	127	2	on	on	ADP
ajfa-3210	127	3	their	their	PRON
ajfa-3210	127	4	literature	literature	NOUN
ajfa-3210	127	5	review	review	NOUN
ajfa-3210	127	6	,	,	PUNCT
ajfa-3210	127	7	collin	collin	PROPN
ajfa-3210	127	8	et	et	PROPN
ajfa-3210	127	9	al	al	AUX
ajfa-3210	127	10	.	.	PROPN
ajfa-3210	128	1	(	(	PUNCT
ajfa-3210	128	2	2009	2009	NUM
ajfa-3210	128	3	)	)	PUNCT
ajfa-3210	128	4	elucidated	elucidate	VERB
ajfa-3210	128	5	that	that	SCONJ
ajfa-3210	128	6	positive	positive	ADJ
ajfa-3210	128	7	accounting	accounting	NOUN
ajfa-3210	128	8	theory	theory	NOUN
ajfa-3210	128	9	(	(	PUNCT
ajfa-3210	128	10	pat	pat	PROPN
ajfa-3210	128	11	)	)	PUNCT
ajfa-3210	128	12	was	be	AUX
ajfa-3210	128	13	one	one	NUM
ajfa-3210	128	14	of	of	ADP
ajfa-3210	128	15	the	the	DET
ajfa-3210	128	16	theories	theory	NOUN
ajfa-3210	128	17	that	that	PRON
ajfa-3210	128	18	offered	offer	VERB
ajfa-3210	128	19	explanations	explanation	NOUN
ajfa-3210	128	20	and	and	CCONJ
ajfa-3210	128	21	predictions	prediction	NOUN
ajfa-3210	128	22	about	about	ADP
ajfa-3210	128	23	accounting	accounting	NOUN
ajfa-3210	128	24	choices	choice	NOUN
ajfa-3210	128	25	affecting	affect	VERB
ajfa-3210	128	26	the	the	DET
ajfa-3210	128	27	asian	asian	ADJ
ajfa-3210	128	28	journal	journal	NOUN
ajfa-3210	128	29	of	of	ADP
ajfa-3210	128	30	finance	finance	PROPN
ajfa-3210	128	31	&	&	CCONJ
ajfa-3210	128	32	accounting	accounting	PROPN
ajfa-3210	128	33	issn	issn	PROPN
ajfa-3210	128	34	1946	1946	NUM
ajfa-3210	128	35	-	-	PUNCT
ajfa-3210	128	36	052x	052x	NOUN
ajfa-3210	128	37	2013	2013	NUM
ajfa-3210	128	38	,	,	PUNCT
ajfa-3210	128	39	vol	vol	NOUN
ajfa-3210	128	40	.	.	PROPN
ajfa-3210	128	41	5	5	NUM
ajfa-3210	128	42	,	,	PUNCT
ajfa-3210	128	43	no	no	INTJ
ajfa-3210	128	44	.	.	NOUN
ajfa-3210	128	45	1	1	NUM
ajfa-3210	128	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	128	47	189	189	NUM
ajfa-3210	128	48	wealth	wealth	NOUN
ajfa-3210	128	49	of	of	ADP
ajfa-3210	128	50	stakeholders	stakeholder	NOUN
ajfa-3210	128	51	based	base	VERB
ajfa-3210	128	52	on	on	ADP
ajfa-3210	128	53	the	the	DET
ajfa-3210	128	54	concept	concept	NOUN
ajfa-3210	128	55	of	of	ADP
ajfa-3210	128	56	agency	agency	NOUN
ajfa-3210	128	57	problems	problem	NOUN
ajfa-3210	128	58	.	.	PUNCT
ajfa-3210	129	1	positive	positive	ADJ
ajfa-3210	129	2	accounting	accounting	NOUN
ajfa-3210	129	3	theory	theory	NOUN
ajfa-3210	129	4	posits	posit	NOUN
ajfa-3210	129	5	that	that	SCONJ
ajfa-3210	129	6	agency	agency	NOUN
ajfa-3210	129	7	costs	cost	NOUN
ajfa-3210	129	8	will	will	AUX
ajfa-3210	129	9	vary	vary	VERB
ajfa-3210	129	10	from	from	ADP
ajfa-3210	129	11	company	company	NOUN
ajfa-3210	129	12	to	to	ADP
ajfa-3210	129	13	company	company	NOUN
ajfa-3210	129	14	depending	depend	VERB
ajfa-3210	129	15	upon	upon	SCONJ
ajfa-3210	129	16	political	political	ADJ
ajfa-3210	129	17	and	and	CCONJ
ajfa-3210	129	18	social	social	ADJ
ajfa-3210	129	19	influences	influence	NOUN
ajfa-3210	129	20	(	(	PUNCT
ajfa-3210	129	21	broberg	broberg	PROPN
ajfa-3210	129	22	,	,	PUNCT
ajfa-3210	129	23	tagesson	tagesson	PROPN
ajfa-3210	129	24	,	,	PUNCT
ajfa-3210	129	25	&	&	CCONJ
ajfa-3210	129	26	collin	collin	PROPN
ajfa-3210	129	27	,	,	PUNCT
ajfa-3210	129	28	2010	2010	NUM
ajfa-3210	129	29	)	)	PUNCT
ajfa-3210	129	30	.	.	PUNCT
ajfa-3210	130	1	there	there	PRON
ajfa-3210	130	2	were	be	VERB
ajfa-3210	130	3	other	other	ADJ
ajfa-3210	130	4	theories	theory	NOUN
ajfa-3210	130	5	used	use	VERB
ajfa-3210	130	6	in	in	ADP
ajfa-3210	130	7	accounting	accounting	NOUN
ajfa-3210	130	8	and	and	CCONJ
ajfa-3210	130	9	especially	especially	ADV
ajfa-3210	130	10	disclosure	disclosure	NOUN
ajfa-3210	130	11	studies	study	NOUN
ajfa-3210	130	12	.	.	PUNCT
ajfa-3210	131	1	yi	yi	PROPN
ajfa-3210	131	2	et	et	PROPN
ajfa-3210	131	3	al	al	PROPN
ajfa-3210	131	4	.	.	PROPN
ajfa-3210	131	5	(	(	PUNCT
ajfa-3210	131	6	2011	2011	NUM
ajfa-3210	131	7	)	)	PUNCT
ajfa-3210	131	8	described	describe	VERB
ajfa-3210	131	9	stakeholder	stakeholder	NOUN
ajfa-3210	131	10	theory	theory	NOUN
ajfa-3210	131	11	as	as	ADP
ajfa-3210	131	12	extending	extend	VERB
ajfa-3210	131	13	the	the	DET
ajfa-3210	131	14	shareholder	shareholder	NOUN
ajfa-3210	131	15	point	point	NOUN
ajfa-3210	131	16	of	of	ADP
ajfa-3210	131	17	view	view	NOUN
ajfa-3210	131	18	to	to	PART
ajfa-3210	131	19	include	include	VERB
ajfa-3210	131	20	several	several	ADJ
ajfa-3210	131	21	stakeholders	stakeholder	NOUN
ajfa-3210	131	22	in	in	ADP
ajfa-3210	131	23	a	a	DET
ajfa-3210	131	24	relationship	relationship	NOUN
ajfa-3210	131	25	between	between	ADP
ajfa-3210	131	26	them	they	PRON
ajfa-3210	131	27	and	and	CCONJ
ajfa-3210	131	28	the	the	DET
ajfa-3210	131	29	organization	organization	NOUN
ajfa-3210	131	30	.	.	PUNCT
ajfa-3210	132	1	signaling	signal	VERB
ajfa-3210	132	2	theory	theory	NOUN
ajfa-3210	132	3	suggested	suggest	VERB
ajfa-3210	132	4	that	that	SCONJ
ajfa-3210	132	5	information	information	NOUN
ajfa-3210	132	6	asymmetry	asymmetry	NOUN
ajfa-3210	132	7	could	could	AUX
ajfa-3210	132	8	be	be	AUX
ajfa-3210	132	9	reduced	reduce	VERB
ajfa-3210	132	10	by	by	ADP
ajfa-3210	132	11	sending	send	VERB
ajfa-3210	132	12	signals	signal	NOUN
ajfa-3210	132	13	to	to	ADP
ajfa-3210	132	14	interested	interested	ADJ
ajfa-3210	132	15	parties	party	NOUN
ajfa-3210	132	16	and	and	CCONJ
ajfa-3210	132	17	legitimacy	legitimacy	NOUN
ajfa-3210	132	18	theory	theory	NOUN
ajfa-3210	132	19	as	as	SCONJ
ajfa-3210	132	20	explained	explain	VERB
ajfa-3210	132	21	by	by	ADP
ajfa-3210	132	22	yi	yi	PROPN
ajfa-3210	132	23	et	et	PROPN
ajfa-3210	132	24	al	al	PROPN
ajfa-3210	132	25	.	.	PROPN
ajfa-3210	133	1	(	(	PUNCT
ajfa-3210	133	2	2011	2011	NUM
ajfa-3210	133	3	)	)	PUNCT
ajfa-3210	133	4	was	be	AUX
ajfa-3210	133	5	based	base	VERB
ajfa-3210	133	6	on	on	ADP
ajfa-3210	133	7	a	a	DET
ajfa-3210	133	8	"	"	PUNCT
ajfa-3210	133	9	social	social	ADJ
ajfa-3210	133	10	contract	contract	NOUN
ajfa-3210	133	11	"	"	PUNCT
ajfa-3210	133	12	between	between	ADP
ajfa-3210	133	13	the	the	DET
ajfa-3210	133	14	organization	organization	NOUN
ajfa-3210	133	15	and	and	CCONJ
ajfa-3210	133	16	society	society	NOUN
ajfa-3210	133	17	at	at	ADP
ajfa-3210	133	18	large	large	ADJ
ajfa-3210	133	19	.	.	PUNCT
ajfa-3210	134	1	chen	chen	PROPN
ajfa-3210	134	2	and	and	CCONJ
ajfa-3210	134	3	roberts	roberts	PROPN
ajfa-3210	134	4	(	(	PUNCT
ajfa-3210	134	5	2010	2010	NUM
ajfa-3210	134	6	)	)	PUNCT
ajfa-3210	134	7	described	describe	VERB
ajfa-3210	134	8	the	the	DET
ajfa-3210	134	9	theoretical	theoretical	ADJ
ajfa-3210	134	10	framework	framework	NOUN
ajfa-3210	134	11	for	for	ADP
ajfa-3210	134	12	a	a	DET
ajfa-3210	134	13	social	social	ADJ
ajfa-3210	134	14	and	and	CCONJ
ajfa-3210	134	15	environmental	environmental	ADJ
ajfa-3210	134	16	accounting	accounting	NOUN
ajfa-3210	134	17	and	and	CCONJ
ajfa-3210	134	18	disclosure	disclosure	NOUN
ajfa-3210	134	19	research	research	NOUN
ajfa-3210	134	20	using	use	VERB
ajfa-3210	134	21	legitimacy	legitimacy	NOUN
ajfa-3210	134	22	theory	theory	NOUN
ajfa-3210	134	23	,	,	PUNCT
ajfa-3210	134	24	institutional	institutional	ADJ
ajfa-3210	134	25	theory	theory	NOUN
ajfa-3210	134	26	,	,	PUNCT
ajfa-3210	134	27	resource	resource	NOUN
ajfa-3210	134	28	dependency	dependency	NOUN
ajfa-3210	134	29	theory	theory	NOUN
ajfa-3210	134	30	,	,	PUNCT
ajfa-3210	134	31	and	and	CCONJ
ajfa-3210	134	32	stakeholder	stakeholder	NOUN
ajfa-3210	134	33	's	's	PART
ajfa-3210	134	34	theory	theory	NOUN
ajfa-3210	134	35	.	.	PUNCT
ajfa-3210	135	1	aston	aston	PROPN
ajfa-3210	135	2	et	et	PROPN
ajfa-3210	135	3	al	al	PROPN
ajfa-3210	135	4	.	.	PROPN
ajfa-3210	135	5	(	(	PUNCT
ajfa-3210	135	6	2009	2009	NUM
ajfa-3210	135	7	)	)	PUNCT
ajfa-3210	135	8	found	find	VERB
ajfa-3210	135	9	many	many	ADJ
ajfa-3210	135	10	management	management	NOUN
ajfa-3210	135	11	accounting	accounting	NOUN
ajfa-3210	135	12	researchers	researcher	NOUN
ajfa-3210	135	13	were	be	AUX
ajfa-3210	135	14	using	use	VERB
ajfa-3210	135	15	contingency	contingency	NOUN
ajfa-3210	135	16	theory	theory	NOUN
ajfa-3210	135	17	.	.	PUNCT
ajfa-3210	136	1	there	there	PRON
ajfa-3210	136	2	are	be	VERB
ajfa-3210	136	3	concepts	concept	NOUN
ajfa-3210	136	4	related	relate	VERB
ajfa-3210	136	5	to	to	ADP
ajfa-3210	136	6	theory	theory	NOUN
ajfa-3210	136	7	like	like	ADP
ajfa-3210	136	8	paradigms	paradigm	NOUN
ajfa-3210	136	9	,	,	PUNCT
ajfa-3210	136	10	hypothesis	hypothesis	NOUN
ajfa-3210	136	11	,	,	PUNCT
ajfa-3210	136	12	model	model	NOUN
ajfa-3210	136	13	and	and	CCONJ
ajfa-3210	136	14	concept	concept	NOUN
ajfa-3210	136	15	.	.	PUNCT
ajfa-3210	137	1	morgan	morgan	PROPN
ajfa-3210	137	2	(	(	PUNCT
ajfa-3210	137	3	2007	2007	NUM
ajfa-3210	137	4	)	)	PUNCT
ajfa-3210	137	5	described	describe	VERB
ajfa-3210	137	6	four	four	NUM
ajfa-3210	137	7	perspectives	perspective	NOUN
ajfa-3210	137	8	of	of	ADP
ajfa-3210	137	9	paradigms	paradigm	NOUN
ajfa-3210	137	10	.	.	PUNCT
ajfa-3210	138	1	the	the	DET
ajfa-3210	138	2	first	first	ADJ
ajfa-3210	138	3	way	way	NOUN
ajfa-3210	138	4	of	of	ADP
ajfa-3210	138	5	looking	look	VERB
ajfa-3210	138	6	at	at	ADP
ajfa-3210	138	7	a	a	DET
ajfa-3210	138	8	paradigm	paradigm	NOUN
ajfa-3210	138	9	was	be	AUX
ajfa-3210	138	10	as	as	ADP
ajfa-3210	138	11	worldviews	worldview	NOUN
ajfa-3210	138	12	;	;	PUNCT
ajfa-3210	138	13	researchers	researcher	NOUN
ajfa-3210	138	14	may	may	AUX
ajfa-3210	138	15	have	have	AUX
ajfa-3210	138	16	based	base	VERB
ajfa-3210	138	17	on	on	ADP
ajfa-3210	138	18	their	their	PRON
ajfa-3210	138	19	experiences	experience	NOUN
ajfa-3210	138	20	,	,	PUNCT
ajfa-3210	138	21	beliefs	belief	NOUN
ajfa-3210	138	22	,	,	PUNCT
ajfa-3210	138	23	morals	moral	NOUN
ajfa-3210	138	24	,	,	PUNCT
ajfa-3210	138	25	values	value	NOUN
ajfa-3210	138	26	,	,	PUNCT
ajfa-3210	138	27	and	and	CCONJ
ajfa-3210	138	28	a	a	DET
ajfa-3210	138	29	set	set	NOUN
ajfa-3210	138	30	of	of	ADP
ajfa-3210	138	31	assumptions	assumption	NOUN
ajfa-3210	138	32	about	about	ADP
ajfa-3210	138	33	how	how	SCONJ
ajfa-3210	138	34	the	the	DET
ajfa-3210	138	35	world	world	NOUN
ajfa-3210	138	36	works	work	VERB
ajfa-3210	138	37	that	that	PRON
ajfa-3210	138	38	may	may	AUX
ajfa-3210	138	39	impact	impact	VERB
ajfa-3210	138	40	every	every	DET
ajfa-3210	138	41	aspect	aspect	NOUN
ajfa-3210	138	42	of	of	ADP
ajfa-3210	138	43	their	their	PRON
ajfa-3210	138	44	research	research	NOUN
ajfa-3210	138	45	(	(	PUNCT
ajfa-3210	138	46	morgan	morgan	PROPN
ajfa-3210	138	47	,	,	PUNCT
ajfa-3210	138	48	2007	2007	NUM
ajfa-3210	138	49	)	)	PUNCT
ajfa-3210	138	50	.	.	PUNCT
ajfa-3210	139	1	the	the	DET
ajfa-3210	139	2	second	second	ADJ
ajfa-3210	139	3	version	version	NOUN
ajfa-3210	139	4	of	of	ADP
ajfa-3210	139	5	a	a	DET
ajfa-3210	139	6	paradigm	paradigm	NOUN
ajfa-3210	139	7	is	be	AUX
ajfa-3210	139	8	to	to	PART
ajfa-3210	139	9	consider	consider	VERB
ajfa-3210	139	10	them	they	PRON
ajfa-3210	139	11	as	as	ADP
ajfa-3210	139	12	epistemological	epistemological	ADJ
ajfa-3210	139	13	stances	stance	NOUN
ajfa-3210	139	14	like	like	ADP
ajfa-3210	139	15	realism	realism	NOUN
ajfa-3210	139	16	and	and	CCONJ
ajfa-3210	139	17	constructivism	constructivism	NOUN
ajfa-3210	139	18	within	within	ADP
ajfa-3210	139	19	the	the	DET
ajfa-3210	139	20	philosophy	philosophy	NOUN
ajfa-3210	139	21	of	of	ADP
ajfa-3210	139	22	knowledge	knowledge	NOUN
ajfa-3210	139	23	and	and	CCONJ
ajfa-3210	139	24	ways	way	NOUN
ajfa-3210	139	25	of	of	ADP
ajfa-3210	139	26	creating	create	VERB
ajfa-3210	139	27	that	that	DET
ajfa-3210	139	28	knowledge	knowledge	NOUN
ajfa-3210	139	29	(	(	PUNCT
ajfa-3210	139	30	morgan	morgan	PROPN
ajfa-3210	139	31	,	,	PUNCT
ajfa-3210	139	32	2007	2007	NUM
ajfa-3210	139	33	)	)	PUNCT
ajfa-3210	139	34	.	.	PUNCT
ajfa-3210	140	1	the	the	DET
ajfa-3210	140	2	third	third	ADJ
ajfa-3210	140	3	view	view	NOUN
ajfa-3210	140	4	of	of	ADP
ajfa-3210	140	5	paradigm	paradigm	NOUN
ajfa-3210	140	6	is	be	AUX
ajfa-3210	140	7	more	more	ADV
ajfa-3210	140	8	specific	specific	ADJ
ajfa-3210	140	9	and	and	CCONJ
ajfa-3210	140	10	deals	deal	VERB
ajfa-3210	140	11	it	it	PRON
ajfa-3210	140	12	as	as	ADP
ajfa-3210	140	13	the	the	DET
ajfa-3210	140	14	"	"	PUNCT
ajfa-3210	140	15	shared	shared	ADJ
ajfa-3210	140	16	beliefs	belief	NOUN
ajfa-3210	140	17	within	within	ADP
ajfa-3210	140	18	a	a	DET
ajfa-3210	140	19	community	community	NOUN
ajfa-3210	140	20	of	of	ADP
ajfa-3210	140	21	researchers	researcher	NOUN
ajfa-3210	140	22	"	"	PUNCT
ajfa-3210	140	23	(	(	PUNCT
ajfa-3210	140	24	morgan	morgan	PROPN
ajfa-3210	140	25	,	,	PUNCT
ajfa-3210	140	26	2007	2007	NUM
ajfa-3210	140	27	,	,	PUNCT
ajfa-3210	140	28	p.	p.	NOUN
ajfa-3210	140	29	53	53	NUM
ajfa-3210	140	30	)	)	PUNCT
ajfa-3210	140	31	about	about	ADP
ajfa-3210	140	32	the	the	DET
ajfa-3210	140	33	questions	question	NOUN
ajfa-3210	140	34	and	and	CCONJ
ajfa-3210	140	35	procedures	procedure	NOUN
ajfa-3210	140	36	of	of	ADP
ajfa-3210	140	37	answering	answer	VERB
ajfa-3210	140	38	those	those	DET
ajfa-3210	140	39	questions	question	NOUN
ajfa-3210	140	40	.	.	PUNCT
ajfa-3210	141	1	the	the	DET
ajfa-3210	141	2	fourth	fourth	ADJ
ajfa-3210	141	3	and	and	CCONJ
ajfa-3210	141	4	the	the	DET
ajfa-3210	141	5	last	last	ADJ
ajfa-3210	141	6	version	version	NOUN
ajfa-3210	141	7	of	of	ADP
ajfa-3210	141	8	the	the	DET
ajfa-3210	141	9	paradigm	paradigm	NOUN
ajfa-3210	141	10	are	be	AUX
ajfa-3210	141	11	considered	consider	VERB
ajfa-3210	141	12	as	as	ADP
ajfa-3210	141	13	the	the	DET
ajfa-3210	141	14	set	set	NOUN
ajfa-3210	141	15	of	of	ADP
ajfa-3210	141	16	rules	rule	NOUN
ajfa-3210	141	17	that	that	PRON
ajfa-3210	141	18	can	can	AUX
ajfa-3210	141	19	be	be	AUX
ajfa-3210	141	20	used	use	VERB
ajfa-3210	141	21	for	for	ADP
ajfa-3210	141	22	generalizations	generalization	NOUN
ajfa-3210	141	23	,	,	PUNCT
ajfa-3210	141	24	models	model	NOUN
ajfa-3210	141	25	,	,	PUNCT
ajfa-3210	141	26	values	value	NOUN
ajfa-3210	141	27	,	,	PUNCT
ajfa-3210	141	28	and	and	CCONJ
ajfa-3210	141	29	examples	example	NOUN
ajfa-3210	141	30	of	of	ADP
ajfa-3210	141	31	solutions	solution	NOUN
ajfa-3210	141	32	for	for	ADP
ajfa-3210	141	33	similar	similar	ADJ
ajfa-3210	141	34	researches	research	NOUN
ajfa-3210	141	35	done	do	VERB
ajfa-3210	141	36	in	in	ADP
ajfa-3210	141	37	the	the	DET
ajfa-3210	141	38	given	give	VERB
ajfa-3210	141	39	field	field	NOUN
ajfa-3210	141	40	(	(	PUNCT
ajfa-3210	141	41	jeanjean	jeanjean	PROPN
ajfa-3210	141	42	&	&	CCONJ
ajfa-3210	141	43	ramirez	ramirez	PROPN
ajfa-3210	141	44	,	,	PUNCT
ajfa-3210	141	45	2009	2009	NUM
ajfa-3210	141	46	)	)	PUNCT
ajfa-3210	141	47	.	.	PUNCT
ajfa-3210	142	1	taneja	taneja	PROPN
ajfa-3210	142	2	,	,	PUNCT
ajfa-3210	142	3	taneja	taneja	ADV
ajfa-3210	142	4	,	,	PUNCT
ajfa-3210	142	5	and	and	CCONJ
ajfa-3210	142	6	gupta	gupta	PROPN
ajfa-3210	142	7	(	(	PUNCT
ajfa-3210	142	8	2011	2011	NUM
ajfa-3210	142	9	)	)	PUNCT
ajfa-3210	142	10	explained	explain	VERB
ajfa-3210	142	11	that	that	SCONJ
ajfa-3210	142	12	such	such	ADJ
ajfa-3210	142	13	perspectives	perspective	NOUN
ajfa-3210	142	14	help	help	VERB
ajfa-3210	142	15	researchers	researcher	NOUN
ajfa-3210	142	16	to	to	PART
ajfa-3210	142	17	take	take	VERB
ajfa-3210	142	18	philosophical	philosophical	ADJ
ajfa-3210	142	19	examinations	examination	NOUN
ajfa-3210	142	20	of	of	ADP
ajfa-3210	142	21	phenomena	phenomenon	NOUN
ajfa-3210	142	22	’s	’s	PART
ajfa-3210	142	23	ontological	ontological	ADJ
ajfa-3210	142	24	and	and	CCONJ
ajfa-3210	142	25	epistemological	epistemological	ADJ
ajfa-3210	142	26	assumptions	assumption	NOUN
ajfa-3210	142	27	.	.	PUNCT
ajfa-3210	143	1	model	model	NOUN
ajfa-3210	143	2	,	,	PUNCT
ajfa-3210	143	3	on	on	ADP
ajfa-3210	143	4	the	the	DET
ajfa-3210	143	5	other	other	ADJ
ajfa-3210	143	6	hand	hand	NOUN
ajfa-3210	143	7	,	,	PUNCT
ajfa-3210	143	8	is	be	AUX
ajfa-3210	143	9	a	a	DET
ajfa-3210	143	10	semantic	semantic	ADJ
ajfa-3210	143	11	conception	conception	NOUN
ajfa-3210	143	12	of	of	ADP
ajfa-3210	143	13	a	a	DET
ajfa-3210	143	14	theory	theory	NOUN
ajfa-3210	143	15	.	.	PUNCT
ajfa-3210	144	1	morgan	morgan	PROPN
ajfa-3210	144	2	(	(	PUNCT
ajfa-3210	144	3	2007	2007	NUM
ajfa-3210	144	4	)	)	PUNCT
ajfa-3210	144	5	opined	opine	VERB
ajfa-3210	144	6	that	that	SCONJ
ajfa-3210	144	7	a	a	DET
ajfa-3210	144	8	theoretical	theoretical	ADJ
ajfa-3210	144	9	model	model	NOUN
ajfa-3210	144	10	would	would	AUX
ajfa-3210	144	11	comprise	comprise	VERB
ajfa-3210	144	12	of	of	ADP
ajfa-3210	144	13	four	four	NUM
ajfa-3210	144	14	features	feature	NOUN
ajfa-3210	144	15	:	:	PUNCT
ajfa-3210	144	16	variables	variable	NOUN
ajfa-3210	144	17	or	or	CCONJ
ajfa-3210	144	18	phenomena	phenomenon	NOUN
ajfa-3210	144	19	of	of	ADP
ajfa-3210	144	20	interests	interest	NOUN
ajfa-3210	144	21	,	,	PUNCT
ajfa-3210	144	22	laws	law	NOUN
ajfa-3210	144	23	of	of	ADP
ajfa-3210	144	24	interaction	interaction	NOUN
ajfa-3210	144	25	of	of	ADP
ajfa-3210	144	26	these	these	DET
ajfa-3210	144	27	variables	variable	NOUN
ajfa-3210	144	28	,	,	PUNCT
ajfa-3210	144	29	boundaries	boundary	NOUN
ajfa-3210	144	30	of	of	ADP
ajfa-3210	144	31	the	the	DET
ajfa-3210	144	32	theory	theory	NOUN
ajfa-3210	144	33	,	,	PUNCT
ajfa-3210	144	34	and	and	CCONJ
ajfa-3210	144	35	system	system	NOUN
ajfa-3210	144	36	states	state	NOUN
ajfa-3210	144	37	.	.	PUNCT
ajfa-3210	145	1	gelso	gelso	NOUN
ajfa-3210	145	2	(	(	PUNCT
ajfa-3210	145	3	2006	2006	NUM
ajfa-3210	145	4	)	)	PUNCT
ajfa-3210	145	5	explained	explain	VERB
ajfa-3210	145	6	that	that	SCONJ
ajfa-3210	145	7	theories	theory	NOUN
ajfa-3210	145	8	offered	offer	VERB
ajfa-3210	145	9	propositions	proposition	NOUN
ajfa-3210	145	10	,	,	PUNCT
ajfa-3210	145	11	and	and	CCONJ
ajfa-3210	145	12	hypotheses	hypothesis	NOUN
ajfa-3210	145	13	were	be	AUX
ajfa-3210	145	14	consequential	consequential	ADJ
ajfa-3210	145	15	to	to	ADP
ajfa-3210	145	16	such	such	ADJ
ajfa-3210	145	17	propositions	proposition	NOUN
ajfa-3210	145	18	.	.	PUNCT
ajfa-3210	146	1	hypotheses	hypothesis	NOUN
ajfa-3210	146	2	are	be	AUX
ajfa-3210	146	3	proposed	propose	VERB
ajfa-3210	146	4	relationship	relationship	NOUN
ajfa-3210	146	5	between	between	ADP
ajfa-3210	146	6	variables	variable	NOUN
ajfa-3210	146	7	(	(	PUNCT
ajfa-3210	146	8	perkins	perkins	PROPN
ajfa-3210	146	9	,	,	PUNCT
ajfa-3210	146	10	2010	2010	NUM
ajfa-3210	146	11	)	)	PUNCT
ajfa-3210	146	12	that	that	PRON
ajfa-3210	146	13	are	be	AUX
ajfa-3210	146	14	tested	test	VERB
ajfa-3210	146	15	empirically	empirically	ADV
ajfa-3210	146	16	in	in	ADP
ajfa-3210	146	17	inferential	inferential	ADJ
ajfa-3210	146	18	research	research	NOUN
ajfa-3210	146	19	to	to	PART
ajfa-3210	146	20	draw	draw	VERB
ajfa-3210	146	21	inferences	inference	NOUN
ajfa-3210	146	22	about	about	ADP
ajfa-3210	146	23	the	the	DET
ajfa-3210	146	24	unobserved	unobserved	ADJ
ajfa-3210	146	25	from	from	ADP
ajfa-3210	146	26	the	the	DET
ajfa-3210	146	27	observed	observed	ADJ
ajfa-3210	146	28	phenomena	phenomenon	NOUN
ajfa-3210	146	29	(	(	PUNCT
ajfa-3210	146	30	gelson	gelson	PROPN
ajfa-3210	146	31	,	,	PUNCT
ajfa-3210	146	32	2006	2006	NUM
ajfa-3210	146	33	)	)	PUNCT
ajfa-3210	146	34	.	.	PUNCT
ajfa-3210	147	1	concepts	concept	NOUN
ajfa-3210	147	2	are	be	AUX
ajfa-3210	147	3	the	the	DET
ajfa-3210	147	4	primary	primary	ADJ
ajfa-3210	147	5	elements	element	NOUN
ajfa-3210	147	6	of	of	ADP
ajfa-3210	147	7	theory	theory	NOUN
ajfa-3210	147	8	and	and	CCONJ
ajfa-3210	147	9	a	a	DET
ajfa-3210	147	10	phenomenon	phenomenon	NOUN
ajfa-3210	147	11	that	that	PRON
ajfa-3210	147	12	can	can	AUX
ajfa-3210	147	13	be	be	AUX
ajfa-3210	147	14	observed	observe	VERB
ajfa-3210	147	15	.	.	PUNCT
ajfa-3210	148	1	however	however	ADV
ajfa-3210	148	2	,	,	PUNCT
ajfa-3210	148	3	phenomena	phenomenon	NOUN
ajfa-3210	148	4	,	,	PUNCT
ajfa-3210	148	5	which	which	PRON
ajfa-3210	148	6	can	can	AUX
ajfa-3210	148	7	not	not	PART
ajfa-3210	148	8	be	be	AUX
ajfa-3210	148	9	observed	observe	VERB
ajfa-3210	148	10	,	,	PUNCT
ajfa-3210	148	11	and	and	CCONJ
ajfa-3210	148	12	hence	hence	ADV
ajfa-3210	148	13	must	must	AUX
ajfa-3210	148	14	be	be	AUX
ajfa-3210	148	15	inferred	infer	VERB
ajfa-3210	148	16	,	,	PUNCT
ajfa-3210	148	17	are	be	AUX
ajfa-3210	148	18	constructs	construct	NOUN
ajfa-3210	148	19	.	.	PUNCT
ajfa-3210	149	1	they	they	PRON
ajfa-3210	149	2	become	become	VERB
ajfa-3210	149	3	concepts	concept	NOUN
ajfa-3210	149	4	from	from	ADP
ajfa-3210	149	5	constructs	construct	NOUN
ajfa-3210	149	6	when	when	SCONJ
ajfa-3210	149	7	they	they	PRON
ajfa-3210	149	8	are	be	AUX
ajfa-3210	149	9	derived	derive	VERB
ajfa-3210	149	10	or	or	CCONJ
ajfa-3210	149	11	used	use	VERB
ajfa-3210	149	12	in	in	ADP
ajfa-3210	149	13	a	a	DET
ajfa-3210	149	14	particular	particular	ADJ
ajfa-3210	149	15	theory	theory	NOUN
ajfa-3210	149	16	.	.	PUNCT
ajfa-3210	150	1	these	these	PRON
ajfa-3210	150	2	could	could	AUX
ajfa-3210	150	3	be	be	AUX
ajfa-3210	150	4	physical	physical	ADJ
ajfa-3210	150	5	phenomena	phenomenon	NOUN
ajfa-3210	150	6	(	(	PUNCT
ajfa-3210	150	7	concepts	concept	NOUN
ajfa-3210	150	8	)	)	PUNCT
ajfa-3210	150	9	or	or	CCONJ
ajfa-3210	150	10	abstract	abstract	ADJ
ajfa-3210	150	11	,	,	PUNCT
ajfa-3210	150	12	theoretical	theoretical	ADJ
ajfa-3210	150	13	constructs	construct	NOUN
ajfa-3210	150	14	(	(	PUNCT
ajfa-3210	150	15	kimberlin	kimberlin	PROPN
ajfa-3210	150	16	&	&	CCONJ
ajfa-3210	150	17	winterstein	winterstein	ADJ
ajfa-3210	150	18	,	,	PUNCT
ajfa-3210	150	19	2008	2008	NUM
ajfa-3210	150	20	)	)	PUNCT
ajfa-3210	150	21	.	.	PUNCT
ajfa-3210	151	1	research	research	NOUN
ajfa-3210	151	2	,	,	PUNCT
ajfa-3210	151	3	in	in	ADP
ajfa-3210	151	4	accounting	accounting	NOUN
ajfa-3210	151	5	,	,	PUNCT
ajfa-3210	151	6	suggests	suggest	VERB
ajfa-3210	151	7	solutions	solution	NOUN
ajfa-3210	151	8	to	to	ADP
ajfa-3210	151	9	practical	practical	ADJ
ajfa-3210	151	10	problems	problem	NOUN
ajfa-3210	151	11	,	,	PUNCT
ajfa-3210	151	12	and	and	CCONJ
ajfa-3210	151	13	investigates	investigate	VERB
ajfa-3210	151	14	relationships	relationship	NOUN
ajfa-3210	151	15	between	between	ADP
ajfa-3210	151	16	phenomena	phenomenon	NOUN
ajfa-3210	151	17	to	to	PART
ajfa-3210	151	18	contribute	contribute	VERB
ajfa-3210	151	19	to	to	ADP
ajfa-3210	151	20	the	the	DET
ajfa-3210	151	21	body	body	NOUN
ajfa-3210	151	22	of	of	ADP
ajfa-3210	151	23	knowledge	knowledge	NOUN
ajfa-3210	151	24	.	.	PUNCT
ajfa-3210	152	1	research	research	NOUN
ajfa-3210	152	2	needs	need	VERB
ajfa-3210	152	3	to	to	PART
ajfa-3210	152	4	provide	provide	VERB
ajfa-3210	152	5	answers	answer	NOUN
ajfa-3210	152	6	to	to	ADP
ajfa-3210	152	7	the	the	DET
ajfa-3210	152	8	questions	question	NOUN
ajfa-3210	152	9	of	of	ADP
ajfa-3210	152	10	what	what	PRON
ajfa-3210	152	11	,	,	PUNCT
ajfa-3210	152	12	why	why	SCONJ
ajfa-3210	152	13	,	,	PUNCT
ajfa-3210	152	14	when	when	SCONJ
ajfa-3210	152	15	,	,	PUNCT
ajfa-3210	152	16	how	how	SCONJ
ajfa-3210	152	17	,	,	PUNCT
ajfa-3210	152	18	where	where	SCONJ
ajfa-3210	152	19	,	,	PUNCT
ajfa-3210	152	20	and	and	CCONJ
ajfa-3210	152	21	who	who	PRON
ajfa-3210	152	22	about	about	ADP
ajfa-3210	152	23	a	a	DET
ajfa-3210	152	24	phenomena	phenomena	NOUN
ajfa-3210	152	25	(	(	PUNCT
ajfa-3210	152	26	ellis	ellis	PROPN
ajfa-3210	152	27	&	&	CCONJ
ajfa-3210	152	28	levy	levy	PROPN
ajfa-3210	152	29	,	,	PUNCT
ajfa-3210	152	30	2008	2008	NUM
ajfa-3210	152	31	)	)	PUNCT
ajfa-3210	152	32	.	.	PUNCT
ajfa-3210	153	1	the	the	DET
ajfa-3210	153	2	goal	goal	NOUN
ajfa-3210	153	3	is	be	AUX
ajfa-3210	153	4	reflected	reflect	VERB
ajfa-3210	153	5	in	in	ADP
ajfa-3210	153	6	the	the	DET
ajfa-3210	153	7	overall	overall	ADJ
ajfa-3210	153	8	intent	intent	NOUN
ajfa-3210	153	9	or	or	CCONJ
ajfa-3210	153	10	objective	objective	NOUN
ajfa-3210	153	11	of	of	ADP
ajfa-3210	153	12	asian	asian	ADJ
ajfa-3210	153	13	journal	journal	NOUN
ajfa-3210	153	14	of	of	ADP
ajfa-3210	153	15	finance	finance	PROPN
ajfa-3210	153	16	&	&	CCONJ
ajfa-3210	153	17	accounting	accounting	PROPN
ajfa-3210	153	18	issn	issn	PROPN
ajfa-3210	153	19	1946	1946	NUM
ajfa-3210	153	20	-	-	PUNCT
ajfa-3210	153	21	052x	052x	NOUN
ajfa-3210	153	22	2013	2013	NUM
ajfa-3210	153	23	,	,	PUNCT
ajfa-3210	153	24	vol	vol	NOUN
ajfa-3210	153	25	.	.	PROPN
ajfa-3210	154	1	5	5	NUM
ajfa-3210	154	2	,	,	PUNCT
ajfa-3210	154	3	no	no	INTJ
ajfa-3210	154	4	.	.	NOUN
ajfa-3210	154	5	1	1	NUM
ajfa-3210	154	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	154	7	190	190	NUM
ajfa-3210	154	8	the	the	DET
ajfa-3210	154	9	research	research	NOUN
ajfa-3210	154	10	,	,	PUNCT
ajfa-3210	154	11	and	and	CCONJ
ajfa-3210	154	12	the	the	DET
ajfa-3210	154	13	research	research	NOUN
ajfa-3210	154	14	questions	question	NOUN
ajfa-3210	154	15	or	or	CCONJ
ajfa-3210	154	16	hypotheses	hypothesis	NOUN
ajfa-3210	154	17	are	be	AUX
ajfa-3210	154	18	specific	specific	ADJ
ajfa-3210	154	19	questions	question	NOUN
ajfa-3210	154	20	the	the	DET
ajfa-3210	154	21	researcher	researcher	NOUN
ajfa-3210	154	22	intends	intend	VERB
ajfa-3210	154	23	to	to	PART
ajfa-3210	154	24	find	find	VERB
ajfa-3210	154	25	answers	answer	NOUN
ajfa-3210	154	26	(	(	PUNCT
ajfa-3210	154	27	ellis	ellis	PROPN
ajfa-3210	154	28	&	&	CCONJ
ajfa-3210	154	29	levy	levy	PROPN
ajfa-3210	154	30	,	,	PUNCT
ajfa-3210	154	31	2008	2008	NUM
ajfa-3210	154	32	)	)	PUNCT
ajfa-3210	154	33	.	.	PUNCT
ajfa-3210	155	1	social	social	ADJ
ajfa-3210	155	2	researchers	researcher	NOUN
ajfa-3210	155	3	need	need	VERB
ajfa-3210	155	4	to	to	PART
ajfa-3210	155	5	forsake	forsake	VERB
ajfa-3210	155	6	the	the	DET
ajfa-3210	155	7	idea	idea	NOUN
ajfa-3210	155	8	of	of	ADP
ajfa-3210	155	9	building	build	VERB
ajfa-3210	155	10	a	a	DET
ajfa-3210	155	11	grand	grand	ADJ
ajfa-3210	155	12	theory	theory	NOUN
ajfa-3210	155	13	mirroring	mirror	VERB
ajfa-3210	155	14	the	the	DET
ajfa-3210	155	15	natural	natural	ADJ
ajfa-3210	155	16	science	science	NOUN
ajfa-3210	155	17	rather	rather	ADV
ajfa-3210	155	18	concentrate	concentrate	VERB
ajfa-3210	155	19	on	on	ADP
ajfa-3210	155	20	small	small	ADJ
ajfa-3210	155	21	hypotheses	hypothesis	NOUN
ajfa-3210	155	22	closer	close	ADV
ajfa-3210	155	23	to	to	ADP
ajfa-3210	155	24	social	social	ADJ
ajfa-3210	155	25	actuality	actuality	NOUN
ajfa-3210	155	26	(	(	PUNCT
ajfa-3210	155	27	andersen	andersen	PROPN
ajfa-3210	155	28	&	&	CCONJ
ajfa-3210	155	29	kragh	kragh	PROPN
ajfa-3210	155	30	,	,	PUNCT
ajfa-3210	155	31	2010	2010	NUM
ajfa-3210	155	32	)	)	PUNCT
ajfa-3210	155	33	.	.	PUNCT
ajfa-3210	156	1	qualitative	qualitative	ADJ
ajfa-3210	156	2	research	research	NOUN
ajfa-3210	156	3	could	could	AUX
ajfa-3210	156	4	be	be	AUX
ajfa-3210	156	5	used	use	VERB
ajfa-3210	156	6	for	for	ADP
ajfa-3210	156	7	theory	theory	NOUN
ajfa-3210	156	8	building	building	NOUN
ajfa-3210	156	9	excise	excise	NOUN
ajfa-3210	156	10	or	or	CCONJ
ajfa-3210	156	11	theory	theory	NOUN
ajfa-3210	156	12	testing	testing	NOUN
ajfa-3210	156	13	(	(	PUNCT
ajfa-3210	156	14	andersen	andersen	PROPN
ajfa-3210	156	15	&	&	CCONJ
ajfa-3210	156	16	kragh	kragh	PROPN
ajfa-3210	156	17	,	,	PUNCT
ajfa-3210	156	18	2010	2010	NUM
ajfa-3210	156	19	)	)	PUNCT
ajfa-3210	156	20	by	by	ADP
ajfa-3210	156	21	seeking	seek	VERB
ajfa-3210	156	22	explanations	explanation	NOUN
ajfa-3210	156	23	and	and	CCONJ
ajfa-3210	156	24	building	build	VERB
ajfa-3210	156	25	interrelationships	interrelationship	NOUN
ajfa-3210	156	26	.	.	PUNCT
ajfa-3210	157	1	a	a	DET
ajfa-3210	157	2	case	case	NOUN
ajfa-3210	157	3	study	study	NOUN
ajfa-3210	157	4	involving	involve	VERB
ajfa-3210	157	5	a	a	DET
ajfa-3210	157	6	theory	theory	NOUN
ajfa-3210	157	7	except	except	SCONJ
ajfa-3210	157	8	in	in	ADP
ajfa-3210	157	9	case	case	NOUN
ajfa-3210	157	10	of	of	ADP
ajfa-3210	157	11	descriptive	descriptive	ADJ
ajfa-3210	157	12	case	case	NOUN
ajfa-3210	157	13	studies	study	NOUN
ajfa-3210	157	14	(	(	PUNCT
ajfa-3210	157	15	harlow	harlow	PROPN
ajfa-3210	157	16	,	,	PUNCT
ajfa-3210	157	17	2009	2009	NUM
ajfa-3210	157	18	)	)	PUNCT
ajfa-3210	157	19	provides	provide	VERB
ajfa-3210	157	20	the	the	DET
ajfa-3210	157	21	map	map	NOUN
ajfa-3210	157	22	for	for	ADP
ajfa-3210	157	23	theory	theory	NOUN
ajfa-3210	157	24	building	building	NOUN
ajfa-3210	157	25	.	.	PUNCT
ajfa-3210	158	1	they	they	PRON
ajfa-3210	158	2	could	could	AUX
ajfa-3210	158	3	be	be	AUX
ajfa-3210	158	4	used	use	VERB
ajfa-3210	158	5	either	either	ADV
ajfa-3210	158	6	to	to	PART
ajfa-3210	158	7	test	test	VERB
ajfa-3210	158	8	a	a	DET
ajfa-3210	158	9	particular	particular	ADJ
ajfa-3210	158	10	theory	theory	NOUN
ajfa-3210	158	11	,	,	PUNCT
ajfa-3210	158	12	develop	develop	VERB
ajfa-3210	158	13	a	a	DET
ajfa-3210	158	14	new	new	ADJ
ajfa-3210	158	15	theory	theory	NOUN
ajfa-3210	158	16	,	,	PUNCT
ajfa-3210	158	17	or	or	CCONJ
ajfa-3210	158	18	a	a	DET
ajfa-3210	158	19	combination	combination	NOUN
ajfa-3210	158	20	of	of	ADP
ajfa-3210	158	21	both	both	PRON
ajfa-3210	158	22	.	.	PUNCT
ajfa-3210	159	1	research	research	NOUN
ajfa-3210	159	2	will	will	AUX
ajfa-3210	159	3	begin	begin	VERB
ajfa-3210	159	4	with	with	ADP
ajfa-3210	159	5	a	a	DET
ajfa-3210	159	6	review	review	NOUN
ajfa-3210	159	7	of	of	ADP
ajfa-3210	159	8	literature	literature	NOUN
ajfa-3210	159	9	(	(	PUNCT
ajfa-3210	159	10	ellis	ellis	PROPN
ajfa-3210	159	11	&	&	CCONJ
ajfa-3210	159	12	levy	levy	PROPN
ajfa-3210	159	13	,	,	PUNCT
ajfa-3210	159	14	2008	2008	NUM
ajfa-3210	159	15	;	;	PUNCT
ajfa-3210	159	16	harlow	harlow	NOUN
ajfa-3210	159	17	,	,	PUNCT
ajfa-3210	159	18	2009	2009	NUM
ajfa-3210	159	19	)	)	PUNCT
ajfa-3210	159	20	that	that	PRON
ajfa-3210	159	21	could	could	AUX
ajfa-3210	159	22	be	be	AUX
ajfa-3210	159	23	used	use	VERB
ajfa-3210	159	24	to	to	PART
ajfa-3210	159	25	identify	identify	VERB
ajfa-3210	159	26	existing	exist	VERB
ajfa-3210	159	27	theoretical	theoretical	ADJ
ajfa-3210	159	28	expositions	exposition	NOUN
ajfa-3210	159	29	of	of	ADP
ajfa-3210	159	30	the	the	DET
ajfa-3210	159	31	topic	topic	NOUN
ajfa-3210	159	32	.	.	PUNCT
ajfa-3210	160	1	developing	develop	VERB
ajfa-3210	160	2	a	a	DET
ajfa-3210	160	3	theory	theory	NOUN
ajfa-3210	160	4	is	be	AUX
ajfa-3210	160	5	a	a	DET
ajfa-3210	160	6	circular	circular	ADJ
ajfa-3210	160	7	process	process	NOUN
ajfa-3210	160	8	of	of	ADP
ajfa-3210	160	9	testing	test	VERB
ajfa-3210	160	10	the	the	DET
ajfa-3210	160	11	idea	idea	NOUN
ajfa-3210	160	12	against	against	ADP
ajfa-3210	160	13	data	datum	NOUN
ajfa-3210	160	14	,	,	PUNCT
ajfa-3210	160	15	reframing	reframe	VERB
ajfa-3210	160	16	the	the	DET
ajfa-3210	160	17	idea	idea	NOUN
ajfa-3210	160	18	,	,	PUNCT
ajfa-3210	160	19	and	and	CCONJ
ajfa-3210	160	20	retesting	reteste	VERB
ajfa-3210	160	21	until	until	SCONJ
ajfa-3210	160	22	trustworthy	trustworthy	ADJ
ajfa-3210	160	23	conclusions	conclusion	NOUN
ajfa-3210	160	24	can	can	AUX
ajfa-3210	160	25	be	be	AUX
ajfa-3210	160	26	reached	reach	VERB
ajfa-3210	160	27	(	(	PUNCT
ajfa-3210	160	28	harlow	harlow	NOUN
ajfa-3210	160	29	,	,	PUNCT
ajfa-3210	160	30	2009	2009	NUM
ajfa-3210	160	31	)	)	PUNCT
ajfa-3210	160	32	.	.	PUNCT
ajfa-3210	161	1	researchers	researcher	NOUN
ajfa-3210	161	2	use	use	VERB
ajfa-3210	161	3	theory	theory	NOUN
ajfa-3210	161	4	to	to	PART
ajfa-3210	161	5	make	make	VERB
ajfa-3210	161	6	predictions	prediction	NOUN
ajfa-3210	161	7	and	and	CCONJ
ajfa-3210	161	8	test	test	VERB
ajfa-3210	161	9	these	these	DET
ajfa-3210	161	10	predictions	prediction	NOUN
ajfa-3210	161	11	empirically	empirically	ADV
ajfa-3210	161	12	to	to	PART
ajfa-3210	161	13	emphasize	emphasize	VERB
ajfa-3210	161	14	the	the	DET
ajfa-3210	161	15	strength	strength	NOUN
ajfa-3210	161	16	and	and	CCONJ
ajfa-3210	161	17	weaknesses	weakness	NOUN
ajfa-3210	161	18	of	of	ADP
ajfa-3210	161	19	different	different	ADJ
ajfa-3210	161	20	theories	theory	NOUN
ajfa-3210	161	21	(	(	PUNCT
ajfa-3210	161	22	colin	colin	PROPN
ajfa-3210	161	23	et	et	PROPN
ajfa-3210	161	24	al	al	PROPN
ajfa-3210	161	25	.	.	PROPN
ajfa-3210	161	26	,	,	PUNCT
ajfa-3210	161	27	2009	2009	NUM
ajfa-3210	161	28	)	)	PUNCT
ajfa-3210	161	29	.	.	PUNCT
ajfa-3210	162	1	colquitt	colquitt	NOUN
ajfa-3210	162	2	and	and	CCONJ
ajfa-3210	162	3	zapata	zapata	PROPN
ajfa-3210	162	4	-	-	PUNCT
ajfa-3210	162	5	phelan	phelan	PROPN
ajfa-3210	162	6	(	(	PUNCT
ajfa-3210	162	7	2007	2007	NUM
ajfa-3210	162	8	)	)	PUNCT
ajfa-3210	162	9	examined	examine	VERB
ajfa-3210	162	10	the	the	DET
ajfa-3210	162	11	two	two	NUM
ajfa-3210	162	12	ways	way	NOUN
ajfa-3210	162	13	an	an	DET
ajfa-3210	162	14	empirical	empirical	ADJ
ajfa-3210	162	15	research	research	NOUN
ajfa-3210	162	16	can	can	AUX
ajfa-3210	162	17	contribute	contribute	VERB
ajfa-3210	162	18	to	to	ADP
ajfa-3210	162	19	theory	theory	NOUN
ajfa-3210	162	20	:	:	PUNCT
ajfa-3210	162	21	(	(	PUNCT
ajfa-3210	162	22	a	a	X
ajfa-3210	162	23	)	)	PUNCT
ajfa-3210	162	24	to	to	PART
ajfa-3210	162	25	test	test	VERB
ajfa-3210	162	26	a	a	DET
ajfa-3210	162	27	theory	theory	NOUN
ajfa-3210	162	28	in	in	ADP
ajfa-3210	162	29	the	the	DET
ajfa-3210	162	30	spirit	spirit	NOUN
ajfa-3210	162	31	that	that	PRON
ajfa-3210	162	32	a	a	DET
ajfa-3210	162	33	theory	theory	NOUN
ajfa-3210	162	34	,	,	PUNCT
ajfa-3210	162	35	which	which	PRON
ajfa-3210	162	36	was	be	AUX
ajfa-3210	162	37	not	not	PART
ajfa-3210	162	38	mortally	mortally	ADV
ajfa-3210	162	39	endangered	endanger	VERB
ajfa-3210	162	40	,	,	PUNCT
ajfa-3210	162	41	would	would	AUX
ajfa-3210	162	42	not	not	PART
ajfa-3210	162	43	remain	remain	VERB
ajfa-3210	162	44	alive	alive	ADJ
ajfa-3210	162	45	for	for	ADP
ajfa-3210	162	46	long	long	ADV
ajfa-3210	162	47	;	;	PUNCT
ajfa-3210	162	48	(	(	PUNCT
ajfa-3210	162	49	b	b	X
ajfa-3210	162	50	)	)	PUNCT
ajfa-3210	162	51	building	build	VERB
ajfa-3210	162	52	a	a	DET
ajfa-3210	162	53	theory	theory	NOUN
ajfa-3210	162	54	usually	usually	ADV
ajfa-3210	162	55	following	follow	VERB
ajfa-3210	162	56	inductive	inductive	ADJ
ajfa-3210	162	57	reasoning	reasoning	NOUN
ajfa-3210	162	58	.	.	PUNCT
ajfa-3210	163	1	ketchen	ketchen	ADV
ajfa-3210	163	2	and	and	CCONJ
ajfa-3210	163	3	hult	hult	PROPN
ajfa-3210	163	4	(	(	PUNCT
ajfa-3210	163	5	2011	2011	NUM
ajfa-3210	163	6	)	)	PUNCT
ajfa-3210	163	7	suggested	suggest	VERB
ajfa-3210	163	8	three	three	NUM
ajfa-3210	163	9	tools	tool	NOUN
ajfa-3210	163	10	to	to	PART
ajfa-3210	163	11	build	build	VERB
ajfa-3210	163	12	a	a	DET
ajfa-3210	163	13	theory	theory	NOUN
ajfa-3210	163	14	.	.	PUNCT
ajfa-3210	164	1	the	the	DET
ajfa-3210	164	2	first	first	ADJ
ajfa-3210	164	3	metric	metric	NOUN
ajfa-3210	164	4	of	of	ADP
ajfa-3210	164	5	quality	quality	NOUN
ajfa-3210	164	6	theorizing	theorizing	NOUN
ajfa-3210	164	7	was	be	AUX
ajfa-3210	164	8	that	that	DET
ajfa-3210	164	9	theory	theory	NOUN
ajfa-3210	164	10	had	have	VERB
ajfa-3210	164	11	to	to	PART
ajfa-3210	164	12	be	be	AUX
ajfa-3210	164	13	interesting	interesting	ADJ
ajfa-3210	164	14	to	to	PART
ajfa-3210	164	15	capture	capture	VERB
ajfa-3210	164	16	attention	attention	NOUN
ajfa-3210	164	17	of	of	ADP
ajfa-3210	164	18	others	other	NOUN
ajfa-3210	164	19	so	so	SCONJ
ajfa-3210	164	20	that	that	SCONJ
ajfa-3210	164	21	it	it	PRON
ajfa-3210	164	22	could	could	AUX
ajfa-3210	164	23	be	be	AUX
ajfa-3210	164	24	built	build	VERB
ajfa-3210	164	25	upon	upon	SCONJ
ajfa-3210	164	26	by	by	ADP
ajfa-3210	164	27	other	other	ADJ
ajfa-3210	164	28	researchers	researcher	NOUN
ajfa-3210	164	29	.	.	PUNCT
ajfa-3210	165	1	the	the	DET
ajfa-3210	165	2	second	second	ADJ
ajfa-3210	165	3	metric	metric	NOUN
ajfa-3210	165	4	was	be	AUX
ajfa-3210	165	5	generalizability	generalizability	NOUN
ajfa-3210	165	6	,	,	PUNCT
ajfa-3210	165	7	and	and	CCONJ
ajfa-3210	165	8	the	the	DET
ajfa-3210	165	9	third	third	ADJ
ajfa-3210	165	10	was	be	AUX
ajfa-3210	165	11	accuracy	accuracy	NOUN
ajfa-3210	165	12	and	and	CCONJ
ajfa-3210	165	13	simplicity	simplicity	NOUN
ajfa-3210	165	14	.	.	PUNCT
ajfa-3210	166	1	tacq	tacq	NOUN
ajfa-3210	166	2	(	(	PUNCT
ajfa-3210	166	3	2011	2011	NUM
ajfa-3210	166	4	)	)	PUNCT
ajfa-3210	166	5	described	describe	VERB
ajfa-3210	166	6	that	that	SCONJ
ajfa-3210	166	7	quantitative	quantitative	ADJ
ajfa-3210	166	8	research	research	NOUN
ajfa-3210	166	9	used	use	VERB
ajfa-3210	166	10	post	post	NOUN
ajfa-3210	166	11	positivistic	positivistic	ADJ
ajfa-3210	166	12	approach	approach	NOUN
ajfa-3210	166	13	reducing	reduce	VERB
ajfa-3210	166	14	the	the	DET
ajfa-3210	166	15	phenomena	phenomenon	NOUN
ajfa-3210	166	16	to	to	ADP
ajfa-3210	166	17	variables	variable	NOUN
ajfa-3210	166	18	and	and	CCONJ
ajfa-3210	166	19	hypotheses	hypothesis	NOUN
ajfa-3210	166	20	using	use	VERB
ajfa-3210	166	21	measurements	measurement	NOUN
ajfa-3210	166	22	,	,	PUNCT
ajfa-3210	166	23	experiments	experiment	NOUN
ajfa-3210	166	24	and	and	CCONJ
ajfa-3210	166	25	surveys	survey	NOUN
ajfa-3210	166	26	to	to	PART
ajfa-3210	166	27	collect	collect	VERB
ajfa-3210	166	28	data	datum	NOUN
ajfa-3210	166	29	and	and	CCONJ
ajfa-3210	166	30	carried	carry	VERB
ajfa-3210	166	31	out	out	ADP
ajfa-3210	166	32	statistical	statistical	ADJ
ajfa-3210	166	33	analysis	analysis	NOUN
ajfa-3210	166	34	with	with	ADP
ajfa-3210	166	35	an	an	DET
ajfa-3210	166	36	emphasis	emphasis	NOUN
ajfa-3210	166	37	on	on	ADP
ajfa-3210	166	38	testing	testing	NOUN
ajfa-3210	166	39	of	of	ADP
ajfa-3210	166	40	theories	theory	NOUN
ajfa-3210	166	41	.	.	PUNCT
ajfa-3210	167	1	on	on	ADP
ajfa-3210	167	2	the	the	DET
ajfa-3210	167	3	other	other	ADJ
ajfa-3210	167	4	hand	hand	NOUN
ajfa-3210	167	5	,	,	PUNCT
ajfa-3210	167	6	qualitative	qualitative	ADJ
ajfa-3210	167	7	methods	method	NOUN
ajfa-3210	167	8	primarily	primarily	ADV
ajfa-3210	167	9	used	use	VERB
ajfa-3210	167	10	constructivist	constructivist	NOUN
ajfa-3210	167	11	perspective	perspective	NOUN
ajfa-3210	167	12	in	in	ADP
ajfa-3210	167	13	developing	develop	VERB
ajfa-3210	167	14	a	a	DET
ajfa-3210	167	15	theory	theory	NOUN
ajfa-3210	167	16	or	or	CCONJ
ajfa-3210	167	17	pattern	pattern	NOUN
ajfa-3210	167	18	.	.	PUNCT
ajfa-3210	168	1	zahra	zahra	NOUN
ajfa-3210	168	2	and	and	CCONJ
ajfa-3210	168	3	newey	newey	PROPN
ajfa-3210	168	4	(	(	PUNCT
ajfa-3210	168	5	2009	2009	NUM
ajfa-3210	168	6	)	)	PUNCT
ajfa-3210	168	7	conceptualized	conceptualize	VERB
ajfa-3210	168	8	that	that	SCONJ
ajfa-3210	168	9	theory	theory	NOUN
ajfa-3210	168	10	-	-	PUNCT
ajfa-3210	168	11	building	build	VERB
ajfa-3210	168	12	research	research	NOUN
ajfa-3210	168	13	could	could	AUX
ajfa-3210	168	14	impact	impact	VERB
ajfa-3210	168	15	theories	theory	NOUN
ajfa-3210	168	16	by	by	ADP
ajfa-3210	168	17	adding	add	VERB
ajfa-3210	168	18	or	or	CCONJ
ajfa-3210	168	19	polishing	polish	VERB
ajfa-3210	168	20	explanatory	explanatory	ADJ
ajfa-3210	168	21	and	and	CCONJ
ajfa-3210	168	22	predictive	predictive	ADJ
ajfa-3210	168	23	abilities	ability	NOUN
ajfa-3210	168	24	to	to	PART
ajfa-3210	168	25	address	address	VERB
ajfa-3210	168	26	focal	focal	ADJ
ajfa-3210	168	27	issues	issue	NOUN
ajfa-3210	168	28	of	of	ADP
ajfa-3210	168	29	a	a	DET
ajfa-3210	168	30	theory	theory	NOUN
ajfa-3210	168	31	.	.	PUNCT
ajfa-3210	169	1	richardson	richardson	PROPN
ajfa-3210	169	2	(	(	PUNCT
ajfa-3210	169	3	2012	2012	NUM
ajfa-3210	169	4	)	)	PUNCT
ajfa-3210	169	5	commented	comment	VERB
ajfa-3210	169	6	research	research	NOUN
ajfa-3210	169	7	could	could	AUX
ajfa-3210	169	8	contribute	contribute	VERB
ajfa-3210	169	9	to	to	ADP
ajfa-3210	169	10	accounting	accounting	NOUN
ajfa-3210	169	11	practice	practice	NOUN
ajfa-3210	169	12	immensely	immensely	ADV
ajfa-3210	169	13	without	without	ADP
ajfa-3210	169	14	actually	actually	ADV
ajfa-3210	169	15	contributing	contribute	VERB
ajfa-3210	169	16	to	to	ADP
ajfa-3210	169	17	the	the	DET
ajfa-3210	169	18	original	original	ADJ
ajfa-3210	169	19	theory	theory	NOUN
ajfa-3210	169	20	but	but	CCONJ
ajfa-3210	169	21	simply	simply	ADV
ajfa-3210	169	22	adding	add	VERB
ajfa-3210	169	23	to	to	ADP
ajfa-3210	169	24	the	the	DET
ajfa-3210	169	25	body	body	NOUN
ajfa-3210	169	26	of	of	ADP
ajfa-3210	169	27	knowledge	knowledge	NOUN
ajfa-3210	169	28	by	by	ADP
ajfa-3210	169	29	assessment	assessment	NOUN
ajfa-3210	169	30	of	of	ADP
ajfa-3210	169	31	the	the	DET
ajfa-3210	169	32	anomalies	anomaly	NOUN
ajfa-3210	169	33	or	or	CCONJ
ajfa-3210	169	34	evaluate	evaluate	VERB
ajfa-3210	169	35	boundaries	boundary	NOUN
ajfa-3210	169	36	thereby	thereby	ADV
ajfa-3210	169	37	becoming	become	VERB
ajfa-3210	169	38	producers	producer	NOUN
ajfa-3210	169	39	of	of	ADP
ajfa-3210	169	40	theoretical	theoretical	ADJ
ajfa-3210	169	41	insights	insight	NOUN
ajfa-3210	169	42	.	.	PUNCT
ajfa-3210	170	1	3	3	X
ajfa-3210	170	2	.	.	X
ajfa-3210	170	3	recommendations	recommendation	NOUN
ajfa-3210	170	4	and	and	CCONJ
ajfa-3210	170	5	conclusions	conclusion	NOUN
ajfa-3210	170	6	collin	collin	PROPN
ajfa-3210	170	7	et	et	PROPN
ajfa-3210	170	8	al	al	PROPN
ajfa-3210	170	9	.	.	PROPN
ajfa-3210	171	1	(	(	PUNCT
ajfa-3210	171	2	2009	2009	NUM
ajfa-3210	171	3	)	)	PUNCT
ajfa-3210	171	4	opined	opine	VERB
ajfa-3210	171	5	that	that	SCONJ
ajfa-3210	171	6	positive	positive	ADJ
ajfa-3210	171	7	accounting	accounting	NOUN
ajfa-3210	171	8	theory	theory	NOUN
ajfa-3210	171	9	offered	offer	VERB
ajfa-3210	171	10	explanations	explanation	NOUN
ajfa-3210	171	11	and	and	CCONJ
ajfa-3210	171	12	predictions	prediction	NOUN
ajfa-3210	171	13	of	of	ADP
ajfa-3210	171	14	accounting	accounting	NOUN
ajfa-3210	171	15	choices	choice	NOUN
ajfa-3210	171	16	affecting	affect	VERB
ajfa-3210	171	17	the	the	DET
ajfa-3210	171	18	wealth	wealth	NOUN
ajfa-3210	171	19	of	of	ADP
ajfa-3210	171	20	stakeholders	stakeholder	NOUN
ajfa-3210	171	21	and	and	CCONJ
ajfa-3210	171	22	emphasized	emphasize	VERB
ajfa-3210	171	23	on	on	ADP
ajfa-3210	171	24	the	the	DET
ajfa-3210	171	25	existence	existence	NOUN
ajfa-3210	171	26	of	of	ADP
ajfa-3210	171	27	agency	agency	NOUN
ajfa-3210	171	28	problems	problem	NOUN
ajfa-3210	171	29	.	.	PUNCT
ajfa-3210	172	1	positive	positive	ADJ
ajfa-3210	172	2	accounting	accounting	NOUN
ajfa-3210	172	3	theory	theory	NOUN
ajfa-3210	172	4	posits	posit	NOUN
ajfa-3210	172	5	that	that	SCONJ
ajfa-3210	172	6	agency	agency	NOUN
ajfa-3210	172	7	costs	cost	NOUN
ajfa-3210	172	8	will	will	AUX
ajfa-3210	172	9	vary	vary	VERB
ajfa-3210	172	10	from	from	ADP
ajfa-3210	172	11	company	company	NOUN
ajfa-3210	172	12	to	to	ADP
ajfa-3210	172	13	company	company	PROPN
ajfa-3210	172	14	(	(	PUNCT
ajfa-3210	172	15	broberg	broberg	PROPN
ajfa-3210	172	16	,	,	PUNCT
ajfa-3210	172	17	tagesson	tagesson	PROPN
ajfa-3210	172	18	,	,	PUNCT
ajfa-3210	172	19	&	&	CCONJ
ajfa-3210	172	20	collin	collin	PROPN
ajfa-3210	172	21	,	,	PUNCT
ajfa-3210	172	22	2010	2010	NUM
ajfa-3210	172	23	)	)	PUNCT
ajfa-3210	172	24	.	.	PUNCT
ajfa-3210	173	1	based	base	VERB
ajfa-3210	173	2	on	on	ADP
ajfa-3210	173	3	these	these	DET
ajfa-3210	173	4	premises	premise	NOUN
ajfa-3210	173	5	and	and	CCONJ
ajfa-3210	173	6	others	other	NOUN
ajfa-3210	173	7	,	,	PUNCT
ajfa-3210	173	8	an	an	DET
ajfa-3210	173	9	agency	agency	NOUN
ajfa-3210	173	10	theory	theory	NOUN
ajfa-3210	173	11	has	have	AUX
ajfa-3210	173	12	evolved	evolve	VERB
ajfa-3210	173	13	.	.	PUNCT
ajfa-3210	174	1	yi	yi	PROPN
ajfa-3210	174	2	et	et	PROPN
ajfa-3210	174	3	al	al	PROPN
ajfa-3210	174	4	.	.	PROPN
ajfa-3210	174	5	(	(	PUNCT
ajfa-3210	174	6	2011	2011	NUM
ajfa-3210	174	7	)	)	PUNCT
ajfa-3210	174	8	explained	explain	VERB
ajfa-3210	174	9	that	that	SCONJ
ajfa-3210	174	10	agency	agency	NOUN
ajfa-3210	174	11	theory	theory	NOUN
ajfa-3210	174	12	was	be	AUX
ajfa-3210	174	13	based	base	VERB
ajfa-3210	174	14	on	on	ADP
ajfa-3210	174	15	the	the	DET
ajfa-3210	174	16	concept	concept	NOUN
ajfa-3210	174	17	of	of	ADP
ajfa-3210	174	18	separation	separation	NOUN
ajfa-3210	174	19	of	of	ADP
ajfa-3210	174	20	ownership	ownership	NOUN
ajfa-3210	174	21	and	and	CCONJ
ajfa-3210	174	22	management	management	NOUN
ajfa-3210	174	23	creating	create	VERB
ajfa-3210	174	24	a	a	DET
ajfa-3210	174	25	principal	principal	ADJ
ajfa-3210	174	26	-	-	PUNCT
ajfa-3210	174	27	agent	agent	NOUN
ajfa-3210	174	28	relationship	relationship	NOUN
ajfa-3210	174	29	.	.	PUNCT
ajfa-3210	175	1	christopher	christopher	PROPN
ajfa-3210	175	2	(	(	PUNCT
ajfa-3210	175	3	2010	2010	NUM
ajfa-3210	175	4	)	)	PUNCT
ajfa-3210	175	5	reviewed	review	VERB
ajfa-3210	175	6	the	the	DET
ajfa-3210	175	7	extant	extant	ADJ
ajfa-3210	175	8	literature	literature	NOUN
ajfa-3210	175	9	through	through	ADP
ajfa-3210	175	10	a	a	DET
ajfa-3210	175	11	theory	theory	NOUN
ajfa-3210	175	12	building	building	NOUN
ajfa-3210	175	13	approach	approach	NOUN
ajfa-3210	175	14	and	and	CCONJ
ajfa-3210	175	15	traced	trace	VERB
ajfa-3210	175	16	opinions	opinion	NOUN
ajfa-3210	175	17	that	that	SCONJ
ajfa-3210	175	18	agency	agency	NOUN
ajfa-3210	175	19	theory	theory	NOUN
ajfa-3210	175	20	provided	provide	VERB
ajfa-3210	175	21	the	the	DET
ajfa-3210	175	22	structural	structural	ADJ
ajfa-3210	175	23	platform	platform	NOUN
ajfa-3210	175	24	to	to	PART
ajfa-3210	175	25	determine	determine	VERB
ajfa-3210	175	26	contractual	contractual	ADJ
ajfa-3210	175	27	relationship	relationship	NOUN
ajfa-3210	175	28	and	and	CCONJ
ajfa-3210	175	29	obligations	obligation	NOUN
ajfa-3210	175	30	between	between	ADP
ajfa-3210	175	31	the	the	DET
ajfa-3210	175	32	major	major	ADJ
ajfa-3210	175	33	parties	party	NOUN
ajfa-3210	175	34	in	in	ADP
ajfa-3210	175	35	an	an	DET
ajfa-3210	175	36	organization	organization	NOUN
ajfa-3210	175	37	.	.	PUNCT
ajfa-3210	176	1	bauwhede	bauwhede	NOUN
ajfa-3210	176	2	and	and	CCONJ
ajfa-3210	176	3	willekens	willeken	NOUN
ajfa-3210	176	4	(	(	PUNCT
ajfa-3210	176	5	2008	2008	NUM
ajfa-3210	176	6	)	)	PUNCT
ajfa-3210	176	7	used	use	VERB
ajfa-3210	176	8	agency	agency	NOUN
ajfa-3210	176	9	theory	theory	NOUN
ajfa-3210	176	10	to	to	PART
ajfa-3210	176	11	study	study	VERB
ajfa-3210	176	12	the	the	DET
ajfa-3210	176	13	disclosure	disclosure	NOUN
ajfa-3210	176	14	on	on	ADP
ajfa-3210	176	15	corporate	corporate	ADJ
ajfa-3210	176	16	governance	governance	NOUN
ajfa-3210	176	17	in	in	ADP
ajfa-3210	176	18	the	the	DET
ajfa-3210	176	19	european	european	PROPN
ajfa-3210	176	20	union	union	PROPN
ajfa-3210	176	21	and	and	CCONJ
ajfa-3210	176	22	concluded	conclude	VERB
ajfa-3210	176	23	that	that	SCONJ
ajfa-3210	176	24	their	their	PRON
ajfa-3210	176	25	results	result	NOUN
ajfa-3210	176	26	supported	support	VERB
ajfa-3210	176	27	asian	asian	ADJ
ajfa-3210	176	28	journal	journal	NOUN
ajfa-3210	176	29	of	of	ADP
ajfa-3210	176	30	finance	finance	PROPN
ajfa-3210	176	31	&	&	CCONJ
ajfa-3210	176	32	accounting	accounting	PROPN
ajfa-3210	176	33	issn	issn	PROPN
ajfa-3210	176	34	1946	1946	NUM
ajfa-3210	176	35	-	-	PUNCT
ajfa-3210	176	36	052x	052x	NOUN
ajfa-3210	176	37	2013	2013	NUM
ajfa-3210	176	38	,	,	PUNCT
ajfa-3210	176	39	vol	vol	NOUN
ajfa-3210	176	40	.	.	PROPN
ajfa-3210	176	41	5	5	NUM
ajfa-3210	176	42	,	,	PUNCT
ajfa-3210	176	43	no	no	INTJ
ajfa-3210	176	44	.	.	NOUN
ajfa-3210	176	45	1	1	NUM
ajfa-3210	176	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-3210	176	47	191	191	NUM
ajfa-3210	176	48	the	the	DET
ajfa-3210	176	49	theoretical	theoretical	ADJ
ajfa-3210	176	50	argument	argument	NOUN
ajfa-3210	176	51	about	about	ADP
ajfa-3210	176	52	companies	company	NOUN
ajfa-3210	176	53	disclosing	disclose	VERB
ajfa-3210	176	54	corporate	corporate	ADJ
ajfa-3210	176	55	governance	governance	NOUN
ajfa-3210	176	56	information	information	NOUN
ajfa-3210	176	57	in	in	ADP
ajfa-3210	176	58	order	order	NOUN
ajfa-3210	176	59	to	to	PART
ajfa-3210	176	60	reduce	reduce	VERB
ajfa-3210	176	61	information	information	NOUN
ajfa-3210	176	62	asymmetry	asymmetry	NOUN
ajfa-3210	176	63	and	and	CCONJ
ajfa-3210	176	64	the	the	DET
ajfa-3210	176	65	agency	agency	NOUN
ajfa-3210	176	66	costs	cost	NOUN
ajfa-3210	176	67	.	.	PUNCT
ajfa-3210	177	1	henry	henry	PROPN
ajfa-3210	177	2	(	(	PUNCT
ajfa-3210	177	3	2010	2010	NUM
ajfa-3210	177	4	)	)	PUNCT
ajfa-3210	177	5	proposed	propose	VERB
ajfa-3210	177	6	that	that	SCONJ
ajfa-3210	177	7	corporate	corporate	ADJ
ajfa-3210	177	8	governance	governance	NOUN
ajfa-3210	177	9	disclosure	disclosure	NOUN
ajfa-3210	177	10	would	would	AUX
ajfa-3210	177	11	reduce	reduce	VERB
ajfa-3210	177	12	the	the	DET
ajfa-3210	177	13	agency	agency	NOUN
ajfa-3210	177	14	conflicts	conflict	NOUN
ajfa-3210	177	15	and	and	CCONJ
ajfa-3210	177	16	thus	thus	ADV
ajfa-3210	177	17	results	result	NOUN
ajfa-3210	177	18	into	into	ADP
ajfa-3210	177	19	a	a	DET
ajfa-3210	177	20	reduction	reduction	NOUN
ajfa-3210	177	21	of	of	ADP
ajfa-3210	177	22	agency	agency	NOUN
ajfa-3210	177	23	costs	cost	NOUN
ajfa-3210	177	24	.	.	PUNCT
ajfa-3210	178	1	kelton	kelton	PROPN
ajfa-3210	178	2	and	and	CCONJ
ajfa-3210	178	3	yang	yang	PROPN
ajfa-3210	178	4	(	(	PUNCT
ajfa-3210	178	5	2008	2008	NUM
ajfa-3210	178	6	)	)	PUNCT
ajfa-3210	178	7	used	use	VERB
ajfa-3210	178	8	the	the	DET
ajfa-3210	178	9	agency	agency	NOUN
ajfa-3210	178	10	theory	theory	NOUN
ajfa-3210	178	11	to	to	PART
ajfa-3210	178	12	study	study	VERB
ajfa-3210	178	13	the	the	DET
ajfa-3210	178	14	impact	impact	NOUN
ajfa-3210	178	15	of	of	ADP
ajfa-3210	178	16	corporate	corporate	ADJ
ajfa-3210	178	17	governance	governance	NOUN
ajfa-3210	178	18	on	on	ADP
ajfa-3210	178	19	internet	internet	NOUN
ajfa-3210	178	20	financial	financial	ADJ
ajfa-3210	178	21	reporting	reporting	NOUN
ajfa-3210	178	22	.	.	PUNCT
ajfa-3210	179	1	kent	kent	PROPN
ajfa-3210	179	2	and	and	CCONJ
ajfa-3210	179	3	stewart	stewart	PROPN
ajfa-3210	179	4	(	(	PUNCT
ajfa-3210	179	5	2008	2008	NUM
ajfa-3210	179	6	)	)	PUNCT
ajfa-3210	179	7	based	base	VERB
ajfa-3210	179	8	their	their	PRON
ajfa-3210	179	9	study	study	NOUN
ajfa-3210	179	10	on	on	ADP
ajfa-3210	179	11	the	the	DET
ajfa-3210	179	12	belief	belief	NOUN
ajfa-3210	179	13	that	that	SCONJ
ajfa-3210	179	14	well	well	ADV
ajfa-3210	179	15	-	-	PUNCT
ajfa-3210	179	16	governed	govern	VERB
ajfa-3210	179	17	firms	firm	NOUN
ajfa-3210	179	18	would	would	AUX
ajfa-3210	179	19	increase	increase	VERB
ajfa-3210	179	20	their	their	PRON
ajfa-3210	179	21	disclosures	disclosure	NOUN
ajfa-3210	179	22	as	as	ADP
ajfa-3210	179	23	a	a	DET
ajfa-3210	179	24	means	means	NOUN
ajfa-3210	179	25	of	of	ADP
ajfa-3210	179	26	mitigating	mitigate	VERB
ajfa-3210	179	27	agency	agency	NOUN
ajfa-3210	179	28	problems	problem	NOUN
ajfa-3210	179	29	existing	exist	VERB
ajfa-3210	179	30	between	between	ADP
ajfa-3210	179	31	the	the	DET
ajfa-3210	179	32	management	management	NOUN
ajfa-3210	179	33	and	and	CCONJ
ajfa-3210	179	34	shareholders	shareholder	NOUN
ajfa-3210	179	35	.	.	PUNCT
ajfa-3210	180	1	taylor	taylor	PROPN
ajfa-3210	180	2	,	,	PUNCT
ajfa-3210	180	3	tower	tower	NOUN
ajfa-3210	180	4	,	,	PUNCT
ajfa-3210	180	5	van	van	PROPN
ajfa-3210	180	6	der	der	PROPN
ajfa-3210	180	7	zahn	zahn	PROPN
ajfa-3210	180	8	,	,	PUNCT
ajfa-3210	180	9	and	and	CCONJ
ajfa-3210	180	10	neilson	neilson	PROPN
ajfa-3210	180	11	(	(	PUNCT
ajfa-3210	180	12	2008	2008	NUM
ajfa-3210	180	13	)	)	PUNCT
ajfa-3210	180	14	studied	study	VERB
ajfa-3210	180	15	the	the	DET
ajfa-3210	180	16	financial	financial	ADJ
ajfa-3210	180	17	instrument	instrument	NOUN
ajfa-3210	180	18	disclosure	disclosure	NOUN
ajfa-3210	180	19	practices	practice	NOUN
ajfa-3210	180	20	of	of	ADP
ajfa-3210	180	21	australian	australian	ADJ
ajfa-3210	180	22	companies	company	NOUN
ajfa-3210	180	23	using	use	VERB
ajfa-3210	180	24	agency	agency	NOUN
ajfa-3210	180	25	theory	theory	NOUN
ajfa-3210	180	26	as	as	ADP
ajfa-3210	180	27	their	their	PRON
ajfa-3210	180	28	conceptual	conceptual	ADJ
ajfa-3210	180	29	framework	framework	NOUN
ajfa-3210	180	30	.	.	PUNCT
ajfa-3210	181	1	tsamenyi	tsamenyi	PROPN
ajfa-3210	181	2	,	,	PUNCT
ajfa-3210	181	3	enninful	enninful	ADJ
ajfa-3210	181	4	-	-	PUNCT
ajfa-3210	181	5	adu	adu	NOUN
ajfa-3210	181	6	,	,	PUNCT
ajfa-3210	181	7	and	and	CCONJ
ajfa-3210	181	8	onumah	onumah	NOUN
ajfa-3210	181	9	(	(	PUNCT
ajfa-3210	181	10	2007	2007	NUM
ajfa-3210	181	11	)	)	PUNCT
ajfa-3210	181	12	used	use	VERB
ajfa-3210	181	13	the	the	DET
ajfa-3210	181	14	agency	agency	NOUN
ajfa-3210	181	15	theory	theory	NOUN
ajfa-3210	181	16	to	to	PART
ajfa-3210	181	17	study	study	VERB
ajfa-3210	181	18	the	the	DET
ajfa-3210	181	19	disclosure	disclosure	NOUN
ajfa-3210	181	20	and	and	CCONJ
ajfa-3210	181	21	corporate	corporate	ADJ
ajfa-3210	181	22	governance	governance	NOUN
ajfa-3210	181	23	in	in	ADP
ajfa-3210	181	24	ghana	ghana	PROPN
ajfa-3210	181	25	.	.	PUNCT
ajfa-3210	182	1	chen	chen	PROPN
ajfa-3210	182	2	,	,	PUNCT
ajfa-3210	182	3	elder	elder	NOUN
ajfa-3210	182	4	,	,	PUNCT
ajfa-3210	182	5	and	and	CCONJ
ajfa-3210	182	6	hsieh	hsieh	PROPN
ajfa-3210	182	7	(	(	PUNCT
ajfa-3210	182	8	2007	2007	NUM
ajfa-3210	182	9	)	)	PUNCT
ajfa-3210	182	10	examined	examine	VERB
ajfa-3210	182	11	the	the	DET
ajfa-3210	182	12	relationship	relationship	NOUN
ajfa-3210	182	13	between	between	ADP
ajfa-3210	182	14	corporate	corporate	ADJ
ajfa-3210	182	15	governance	governance	NOUN
ajfa-3210	182	16	and	and	CCONJ
ajfa-3210	182	17	earnings	earning	NOUN
ajfa-3210	182	18	management	management	NOUN
ajfa-3210	182	19	in	in	ADP
ajfa-3210	182	20	the	the	DET
ajfa-3210	182	21	taiwanese	taiwanese	ADJ
ajfa-3210	182	22	market	market	NOUN
ajfa-3210	182	23	using	use	VERB
ajfa-3210	182	24	agency	agency	NOUN
ajfa-3210	182	25	theory	theory	NOUN
ajfa-3210	182	26	.	.	PUNCT
ajfa-3210	183	1	hence	hence	ADV
ajfa-3210	183	2	,	,	PUNCT
ajfa-3210	183	3	agency	agency	NOUN
ajfa-3210	183	4	theory	theory	NOUN
ajfa-3210	183	5	under	under	ADP
ajfa-3210	183	6	a	a	DET
ajfa-3210	183	7	positive	positive	ADJ
ajfa-3210	183	8	accounting	accounting	NOUN
ajfa-3210	183	9	outlook	outlook	NOUN
ajfa-3210	183	10	,	,	PUNCT
ajfa-3210	183	11	may	may	AUX
ajfa-3210	183	12	provide	provide	VERB
ajfa-3210	183	13	a	a	DET
ajfa-3210	183	14	sound	sound	NOUN
ajfa-3210	183	15	theoretical	theoretical	ADJ
ajfa-3210	183	16	basis	basis	NOUN
ajfa-3210	183	17	for	for	ADP
ajfa-3210	183	18	studying	study	VERB
ajfa-3210	183	19	disclosure	disclosure	NOUN
ajfa-3210	183	20	decisions	decision	NOUN
ajfa-3210	183	21	made	make	VERB
ajfa-3210	183	22	by	by	ADP
ajfa-3210	183	23	corporations	corporation	NOUN
ajfa-3210	183	24	.	.	PUNCT
ajfa-3210	184	1	however	however	ADV
ajfa-3210	184	2	,	,	PUNCT
ajfa-3210	184	3	there	there	PRON
ajfa-3210	184	4	are	be	VERB
ajfa-3210	184	5	some	some	DET
ajfa-3210	184	6	areas	area	NOUN
ajfa-3210	184	7	of	of	ADP
ajfa-3210	184	8	controversies	controversy	NOUN
ajfa-3210	184	9	and	and	CCONJ
ajfa-3210	184	10	unanswered	unanswered	ADJ
ajfa-3210	184	11	questions	question	NOUN
ajfa-3210	184	12	.	.	PUNCT
ajfa-3210	185	1	agency	agency	NOUN
ajfa-3210	185	2	theory	theory	NOUN
ajfa-3210	185	3	posits	posit	VERB
ajfa-3210	185	4	a	a	DET
ajfa-3210	185	5	positive	positive	ADJ
ajfa-3210	185	6	correlation	correlation	NOUN
ajfa-3210	185	7	between	between	ADP
ajfa-3210	185	8	profitability	profitability	NOUN
ajfa-3210	185	9	and	and	CCONJ
ajfa-3210	185	10	disclosure	disclosure	NOUN
ajfa-3210	185	11	.	.	PUNCT
ajfa-3210	186	1	the	the	DET
ajfa-3210	186	2	same	same	ADJ
ajfa-3210	186	3	,	,	PUNCT
ajfa-3210	186	4	positive	positive	ADJ
ajfa-3210	186	5	and	and	CCONJ
ajfa-3210	186	6	significant	significant	ADJ
ajfa-3210	186	7	,	,	PUNCT
ajfa-3210	186	8	a	a	DET
ajfa-3210	186	9	relation	relation	NOUN
ajfa-3210	186	10	between	between	ADP
ajfa-3210	186	11	profitability	profitability	NOUN
ajfa-3210	186	12	and	and	CCONJ
ajfa-3210	186	13	disclosure	disclosure	NOUN
ajfa-3210	186	14	was	be	AUX
ajfa-3210	186	15	found	find	VERB
ajfa-3210	186	16	(	(	PUNCT
ajfa-3210	186	17	aerts	aert	NOUN
ajfa-3210	186	18	,	,	PUNCT
ajfa-3210	186	19	cormier	cormier	NOUN
ajfa-3210	186	20	,	,	PUNCT
ajfa-3210	186	21	&	&	CCONJ
ajfa-3210	186	22	magnan	magnan	PROPN
ajfa-3210	186	23	,	,	PUNCT
ajfa-3210	186	24	2007	2007	NUM
ajfa-3210	186	25	;	;	PUNCT
ajfa-3210	186	26	akhtaruddin	akhtaruddin	PROPN
ajfa-3210	186	27	,	,	PUNCT
ajfa-3210	186	28	hossain	hossain	PROPN
ajfa-3210	186	29	,	,	PUNCT
ajfa-3210	186	30	hossain	hossain	PROPN
ajfa-3210	186	31	,	,	PUNCT
ajfa-3210	186	32	&	&	CCONJ
ajfa-3210	186	33	yao	yao	PROPN
ajfa-3210	186	34	,	,	PUNCT
ajfa-3210	186	35	2009	2009	NUM
ajfa-3210	186	36	;	;	PUNCT
ajfa-3210	186	37	li	li	PROPN
ajfa-3210	186	38	,	,	PUNCT
ajfa-3210	186	39	pike	pike	NOUN
ajfa-3210	186	40	,	,	PUNCT
ajfa-3210	186	41	&	&	CCONJ
ajfa-3210	186	42	haniffa	haniffa	PROPN
ajfa-3210	186	43	,	,	PUNCT
ajfa-3210	186	44	2008	2008	NUM
ajfa-3210	186	45	)	)	PUNCT
ajfa-3210	186	46	.	.	PUNCT
ajfa-3210	187	1	on	on	ADP
ajfa-3210	187	2	the	the	DET
ajfa-3210	187	3	other	other	ADJ
ajfa-3210	187	4	hand	hand	NOUN
ajfa-3210	187	5	,	,	PUNCT
ajfa-3210	187	6	ho	ho	PROPN
ajfa-3210	187	7	and	and	CCONJ
ajfa-3210	187	8	taylor	taylor	PROPN
ajfa-3210	187	9	(	(	PUNCT
ajfa-3210	187	10	2007	2007	NUM
ajfa-3210	187	11	)	)	PUNCT
ajfa-3210	187	12	reported	report	VERB
ajfa-3210	187	13	a	a	DET
ajfa-3210	187	14	negative	negative	ADJ
ajfa-3210	187	15	relationship	relationship	NOUN
ajfa-3210	187	16	between	between	ADP
ajfa-3210	187	17	disclosure	disclosure	NOUN
ajfa-3210	187	18	and	and	CCONJ
ajfa-3210	187	19	profitability	profitability	NOUN
ajfa-3210	187	20	.	.	PUNCT
ajfa-3210	188	1	furthermore	furthermore	ADV
ajfa-3210	188	2	,	,	PUNCT
ajfa-3210	188	3	an	an	DET
ajfa-3210	188	4	insignificant	insignificant	ADJ
ajfa-3210	188	5	impact	impact	NOUN
ajfa-3210	188	6	of	of	ADP
ajfa-3210	188	7	profitability	profitability	NOUN
ajfa-3210	188	8	on	on	ADP
ajfa-3210	188	9	the	the	DET
ajfa-3210	188	10	levels	level	NOUN
ajfa-3210	188	11	of	of	ADP
ajfa-3210	188	12	disclosure	disclosure	NOUN
ajfa-3210	188	13	was	be	AUX
ajfa-3210	188	14	found	find	VERB
ajfa-3210	188	15	(	(	PUNCT
ajfa-3210	188	16	aljifri	aljifri	ADJ
ajfa-3210	188	17	,	,	PUNCT
ajfa-3210	188	18	2008	2008	NUM
ajfa-3210	188	19	;	;	PUNCT
ajfa-3210	188	20	ferrer	ferrer	PROPN
ajfa-3210	188	21	&	&	CCONJ
ajfa-3210	188	22	ferrer	ferrer	PROPN
ajfa-3210	188	23	,	,	PUNCT
ajfa-3210	188	24	2011	2011	NUM
ajfa-3210	188	25	;	;	PUNCT
ajfa-3210	188	26	mia	mia	PROPN
ajfa-3210	188	27	&	&	CCONJ
ajfa-3210	188	28	al	al	PROPN
ajfa-3210	188	29	-	-	PUNCT
ajfa-3210	188	30	mamun	mamun	PROPN
ajfa-3210	188	31	,	,	PUNCT
ajfa-3210	188	32	2011	2011	NUM
ajfa-3210	188	33	)	)	PUNCT
ajfa-3210	188	34	.	.	PUNCT
ajfa-3210	189	1	hence	hence	ADV
ajfa-3210	189	2	,	,	PUNCT
ajfa-3210	189	3	there	there	PRON
ajfa-3210	189	4	are	be	VERB
ajfa-3210	189	5	three	three	NUM
ajfa-3210	189	6	different	different	ADJ
ajfa-3210	189	7	perspectives	perspective	NOUN
ajfa-3210	189	8	using	use	VERB
ajfa-3210	189	9	the	the	DET
ajfa-3210	189	10	same	same	ADJ
ajfa-3210	189	11	theory	theory	NOUN
ajfa-3210	189	12	.	.	PUNCT
ajfa-3210	190	1	another	another	DET
ajfa-3210	190	2	area	area	NOUN
ajfa-3210	190	3	of	of	ADP
ajfa-3210	190	4	controversy	controversy	NOUN
ajfa-3210	190	5	is	be	AUX
ajfa-3210	190	6	the	the	DET
ajfa-3210	190	7	relationship	relationship	NOUN
ajfa-3210	190	8	between	between	ADP
ajfa-3210	190	9	leverage	leverage	NOUN
ajfa-3210	190	10	and	and	CCONJ
ajfa-3210	190	11	disclosure	disclosure	NOUN
ajfa-3210	190	12	.	.	PUNCT
ajfa-3210	191	1	agency	agency	NOUN
ajfa-3210	191	2	theory	theory	NOUN
ajfa-3210	191	3	proposes	propose	VERB
ajfa-3210	191	4	higher	high	ADJ
ajfa-3210	191	5	incentives	incentive	NOUN
ajfa-3210	191	6	to	to	PART
ajfa-3210	191	7	disclose	disclose	VERB
ajfa-3210	191	8	information	information	NOUN
ajfa-3210	191	9	by	by	ADP
ajfa-3210	191	10	leveraged	leveraged	ADJ
ajfa-3210	191	11	firms	firm	NOUN
ajfa-3210	191	12	to	to	PART
ajfa-3210	191	13	reduce	reduce	VERB
ajfa-3210	191	14	agency	agency	NOUN
ajfa-3210	191	15	costs	cost	NOUN
ajfa-3210	191	16	(	(	PUNCT
ajfa-3210	191	17	kang	kang	PROPN
ajfa-3210	191	18	&	&	CCONJ
ajfa-3210	191	19	gray	gray	PROPN
ajfa-3210	191	20	,	,	PUNCT
ajfa-3210	191	21	2011	2011	NUM
ajfa-3210	191	22	)	)	PUNCT
ajfa-3210	191	23	.	.	PUNCT
ajfa-3210	192	1	however	however	ADV
ajfa-3210	192	2	,	,	PUNCT
ajfa-3210	192	3	higher	high	ADJ
ajfa-3210	192	4	leveraged	leveraged	ADJ
ajfa-3210	192	5	firms	firm	NOUN
ajfa-3210	192	6	disclosed	disclose	VERB
ajfa-3210	192	7	less	less	ADJ
ajfa-3210	192	8	information	information	NOUN
ajfa-3210	192	9	as	as	ADP
ajfa-3210	192	10	compared	compare	VERB
ajfa-3210	192	11	to	to	ADP
ajfa-3210	192	12	other	other	ADJ
ajfa-3210	192	13	firms	firm	NOUN
ajfa-3210	192	14	(	(	PUNCT
ajfa-3210	192	15	aerts	aert	NOUN
ajfa-3210	192	16	et	et	PROPN
ajfa-3210	192	17	al	al	PROPN
ajfa-3210	192	18	.	.	PROPN
ajfa-3210	192	19	,	,	PUNCT
ajfa-3210	192	20	2007	2007	NUM
ajfa-3210	192	21	;	;	PUNCT
ajfa-3210	192	22	cormier	cormier	NOUN
ajfa-3210	192	23	,	,	PUNCT
ajfa-3210	192	24	aerts	aert	NOUN
ajfa-3210	192	25	,	,	PUNCT
ajfa-3210	192	26	ledoux	ledoux	NOUN
ajfa-3210	192	27	,	,	PUNCT
ajfa-3210	192	28	&	&	CCONJ
ajfa-3210	192	29	magnan	magnan	PROPN
ajfa-3210	192	30	,	,	PUNCT
ajfa-3210	192	31	2009	2009	NUM
ajfa-3210	192	32	)	)	PUNCT
ajfa-3210	192	33	.	.	PUNCT
ajfa-3210	193	1	on	on	ADP
ajfa-3210	193	2	the	the	DET
ajfa-3210	193	3	other	other	ADJ
ajfa-3210	193	4	hand	hand	NOUN
ajfa-3210	193	5	,	,	PUNCT
ajfa-3210	193	6	leverage	leverage	NOUN
ajfa-3210	193	7	did	do	AUX
ajfa-3210	193	8	not	not	PART
ajfa-3210	193	9	have	have	VERB
ajfa-3210	193	10	any	any	DET
ajfa-3210	193	11	significant	significant	ADJ
ajfa-3210	193	12	impact	impact	NOUN
ajfa-3210	193	13	on	on	ADP
ajfa-3210	193	14	the	the	DET
ajfa-3210	193	15	levels	level	NOUN
ajfa-3210	193	16	of	of	ADP
ajfa-3210	193	17	disclosure	disclosure	NOUN
ajfa-3210	193	18	(	(	PUNCT
ajfa-3210	193	19	akhtaruddin	akhtaruddin	VERB
ajfa-3210	193	20	et	et	PROPN
ajfa-3210	193	21	al	al	PROPN
ajfa-3210	193	22	.	.	PROPN
ajfa-3210	193	23	,	,	PUNCT
ajfa-3210	193	24	2009	2009	NUM
ajfa-3210	193	25	;	;	PUNCT
ajfa-3210	193	26	aljifri	aljifri	PROPN
ajfa-3210	193	27	,	,	PUNCT
ajfa-3210	193	28	2008	2008	NUM
ajfa-3210	193	29	;	;	PUNCT
ajfa-3210	193	30	ho	ho	PROPN
ajfa-3210	193	31	&	&	CCONJ
ajfa-3210	193	32	taylor	taylor	PROPN
ajfa-3210	193	33	,	,	PUNCT
ajfa-3210	193	34	2007	2007	NUM
ajfa-3210	193	35	;	;	PUNCT
ajfa-3210	193	36	mia	mia	PROPN
ajfa-3210	193	37	&	&	CCONJ
ajfa-3210	193	38	al	al	PROPN
ajfa-3210	193	39	-	-	PUNCT
ajfa-3210	193	40	mamun	mamun	PROPN
ajfa-3210	193	41	,	,	PUNCT
ajfa-3210	193	42	2011	2011	NUM
ajfa-3210	193	43	)	)	PUNCT
ajfa-3210	193	44	.	.	PUNCT
ajfa-3210	194	1	although	although	SCONJ
ajfa-3210	194	2	,	,	PUNCT
ajfa-3210	194	3	there	there	PRON
ajfa-3210	194	4	are	be	VERB
ajfa-3210	194	5	some	some	DET
ajfa-3210	194	6	controversies	controversy	NOUN
ajfa-3210	194	7	and	and	CCONJ
ajfa-3210	194	8	unanswered	unanswered	ADJ
ajfa-3210	194	9	questions	question	NOUN
ajfa-3210	194	10	related	relate	VERB
ajfa-3210	194	11	to	to	ADP
ajfa-3210	194	12	agency	agency	NOUN
ajfa-3210	194	13	theory	theory	NOUN
ajfa-3210	194	14	,	,	PUNCT
ajfa-3210	194	15	it	it	PRON
ajfa-3210	194	16	provides	provide	VERB
ajfa-3210	194	17	the	the	DET
ajfa-3210	194	18	structural	structural	ADJ
ajfa-3210	194	19	platform	platform	NOUN
ajfa-3210	194	20	and	and	CCONJ
ajfa-3210	194	21	theoretical	theoretical	ADJ
ajfa-3210	194	22	framework	framework	NOUN
ajfa-3210	194	23	for	for	ADP
ajfa-3210	194	24	disclosure	disclosure	NOUN
ajfa-3210	194	25	decisions	decision	NOUN
ajfa-3210	194	26	(	(	PUNCT
ajfa-3210	194	27	kelton	kelton	PROPN
ajfa-3210	194	28	&	&	CCONJ
ajfa-3210	194	29	yang	yang	PROPN
ajfa-3210	194	30	,	,	PUNCT
ajfa-3210	194	31	2008	2008	NUM
ajfa-3210	194	32	)	)	PUNCT
ajfa-3210	194	33	.	.	PUNCT
ajfa-3210	195	1	most	most	ADJ
ajfa-3210	195	2	of	of	ADP
ajfa-3210	195	3	the	the	DET
ajfa-3210	195	4	theories	theory	NOUN
ajfa-3210	195	5	prevalent	prevalent	ADJ
ajfa-3210	195	6	in	in	ADP
ajfa-3210	195	7	accounting	accounting	NOUN
ajfa-3210	195	8	were	be	AUX
ajfa-3210	195	9	borrowed	borrow	VERB
ajfa-3210	195	10	theories	theory	NOUN
ajfa-3210	195	11	from	from	ADP
ajfa-3210	195	12	other	other	ADJ
ajfa-3210	195	13	disciplines	discipline	NOUN
ajfa-3210	195	14	,	,	PUNCT
ajfa-3210	195	15	and	and	CCONJ
ajfa-3210	195	16	hence	hence	ADV
ajfa-3210	195	17	there	there	PRON
ajfa-3210	195	18	was	be	VERB
ajfa-3210	195	19	a	a	DET
ajfa-3210	195	20	need	need	NOUN
ajfa-3210	195	21	for	for	ADP
ajfa-3210	195	22	efforts	effort	NOUN
ajfa-3210	195	23	to	to	PART
ajfa-3210	195	24	theorize	theorize	VERB
ajfa-3210	195	25	in	in	ADP
ajfa-3210	195	26	accounting	accounting	NOUN
ajfa-3210	195	27	contexts	context	NOUN
ajfa-3210	195	28	.	.	PUNCT
ajfa-3210	196	1	qualitative	qualitative	ADJ
ajfa-3210	196	2	and	and	CCONJ
ajfa-3210	196	3	quantitative	quantitative	ADJ
ajfa-3210	196	4	research	research	NOUN
ajfa-3210	196	5	could	could	AUX
ajfa-3210	196	6	both	both	PRON
ajfa-3210	196	7	make	make	VERB
ajfa-3210	196	8	contributions	contribution	NOUN
ajfa-3210	196	9	to	to	ADP
ajfa-3210	196	10	theory	theory	NOUN
ajfa-3210	196	11	either	either	CCONJ
ajfa-3210	196	12	in	in	ADP
ajfa-3210	196	13	building	build	VERB
ajfa-3210	196	14	it	it	PRON
ajfa-3210	196	15	,	,	PUNCT
ajfa-3210	196	16	testing	test	VERB
ajfa-3210	196	17	it	it	PRON
ajfa-3210	196	18	or	or	CCONJ
ajfa-3210	196	19	improving	improve	VERB
ajfa-3210	196	20	it	it	PRON
ajfa-3210	196	21	.	.	PUNCT
ajfa-3210	197	1	the	the	DET
ajfa-3210	197	2	choice	choice	NOUN
ajfa-3210	197	3	of	of	ADP
ajfa-3210	197	4	methods	method	NOUN
ajfa-3210	197	5	would	would	AUX
ajfa-3210	197	6	depend	depend	VERB
ajfa-3210	197	7	upon	upon	SCONJ
ajfa-3210	197	8	the	the	DET
ajfa-3210	197	9	ontological	ontological	ADJ
ajfa-3210	197	10	and	and	CCONJ
ajfa-3210	197	11	epistemological	epistemological	ADJ
ajfa-3210	197	12	assumptions	assumption	NOUN
ajfa-3210	197	13	involved	involve	VERB
ajfa-3210	197	14	in	in	ADP
ajfa-3210	197	15	research	research	NOUN
ajfa-3210	197	16	.	.	PUNCT
ajfa-3210	198	1	there	there	PRON
ajfa-3210	198	2	were	be	VERB
ajfa-3210	198	3	three	three	NUM
ajfa-3210	198	4	views	view	NOUN
ajfa-3210	198	5	of	of	ADP
ajfa-3210	198	6	accounting	accounting	NOUN
ajfa-3210	198	7	theory	theory	NOUN
ajfa-3210	198	8	,	,	PUNCT
ajfa-3210	198	9	interpretive	interpretive	ADJ
ajfa-3210	198	10	,	,	PUNCT
ajfa-3210	198	11	normative	normative	ADJ
ajfa-3210	198	12	,	,	PUNCT
ajfa-3210	198	13	and	and	CCONJ
ajfa-3210	198	14	positive	positive	ADJ
ajfa-3210	198	15	.	.	PUNCT
ajfa-3210	199	1	accountants	accountant	NOUN
ajfa-3210	199	2	need	need	VERB
ajfa-3210	199	3	prescription	prescription	NOUN
ajfa-3210	199	4	in	in	ADP
ajfa-3210	199	5	many	many	ADJ
ajfa-3210	199	6	things	thing	NOUN
ajfa-3210	199	7	they	they	PRON
ajfa-3210	199	8	do	do	VERB
ajfa-3210	199	9	and	and	CCONJ
ajfa-3210	199	10	hence	hence	ADV
ajfa-3210	199	11	normative	normative	ADJ
ajfa-3210	199	12	accounting	accounting	NOUN
ajfa-3210	199	13	theory	theory	NOUN
ajfa-3210	199	14	would	would	AUX
ajfa-3210	199	15	serve	serve	VERB
ajfa-3210	199	16	that	that	DET
ajfa-3210	199	17	purpose	purpose	NOUN
ajfa-3210	199	18	.	.	PUNCT
ajfa-3210	200	1	management	management	NOUN
ajfa-3210	200	2	accountants	accountant	NOUN
ajfa-3210	200	3	and	and	CCONJ
ajfa-3210	200	4	other	other	ADJ
ajfa-3210	200	5	emerging	emerge	VERB
ajfa-3210	200	6	fields	field	NOUN
ajfa-3210	200	7	in	in	ADP
ajfa-3210	200	8	accounting	accounting	NOUN
ajfa-3210	200	9	could	could	AUX
ajfa-3210	200	10	continue	continue	VERB
ajfa-3210	200	11	to	to	PART
ajfa-3210	200	12	use	use	VERB
ajfa-3210	200	13	interpretive	interpretive	ADJ
ajfa-3210	200	14	view	view	NOUN
ajfa-3210	200	15	of	of	ADP
ajfa-3210	200	16	accounting	accounting	NOUN
ajfa-3210	200	17	and	and	CCONJ
ajfa-3210	200	18	engage	engage	VERB
ajfa-3210	200	19	in	in	ADP
ajfa-3210	200	20	qualitative	qualitative	ADJ
ajfa-3210	200	21	research	research	NOUN
ajfa-3210	200	22	using	use	VERB
ajfa-3210	200	23	contingency	contingency	NOUN
ajfa-3210	200	24	theory	theory	NOUN
ajfa-3210	200	25	.	.	PUNCT
ajfa-3210	201	1	financial	financial	ADJ
ajfa-3210	201	2	accounting	accounting	NOUN
ajfa-3210	201	3	and	and	CCONJ
ajfa-3210	201	4	other	other	ADJ
ajfa-3210	201	5	allied	allied	ADJ
ajfa-3210	201	6	areas	area	NOUN
ajfa-3210	201	7	could	could	AUX
ajfa-3210	201	8	continue	continue	VERB
ajfa-3210	201	9	to	to	PART
ajfa-3210	201	10	use	use	VERB
ajfa-3210	201	11	quantitative	quantitative	ADJ
ajfa-3210	201	12	methods	method	NOUN
ajfa-3210	201	13	in	in	ADP
ajfa-3210	201	14	a	a	DET
ajfa-3210	201	15	positive	positive	ADJ
ajfa-3210	201	16	accounting	accounting	NOUN
ajfa-3210	201	17	framework	framework	NOUN
ajfa-3210	201	18	.	.	PUNCT
ajfa-3210	202	1	specialty	specialty	NOUN
ajfa-3210	202	2	fields	field	NOUN
ajfa-3210	202	3	like	like	ADP
ajfa-3210	202	4	social	social	ADJ
ajfa-3210	202	5	responsibility	responsibility	NOUN
ajfa-3210	202	6	accounting	account	VERB
ajfa-3210	202	7	,	,	PUNCT
ajfa-3210	202	8	intellectual	intellectual	ADJ
ajfa-3210	202	9	asian	asian	ADJ
ajfa-3210	202	10	journal	journal	NOUN
ajfa-3210	202	11	of	of	ADP
ajfa-3210	202	12	finance	finance	PROPN
ajfa-3210	202	13	&	&	CCONJ
ajfa-3210	202	14	accounting	accounting	PROPN
ajfa-3210	202	15	issn	issn	PROPN
ajfa-3210	202	16	1946	1946	NUM
ajfa-3210	202	17	-	-	PUNCT
ajfa-3210	202	18	052x	052x	NOUN
ajfa-3210	202	19	2013	2013	NUM
ajfa-3210	202	20	,	,	PUNCT
ajfa-3210	202	21	vol	vol	NOUN
ajfa-3210	202	22	.	.	PROPN
ajfa-3210	202	23	5	5	NUM
ajfa-3210	202	24	,	,	PUNCT
ajfa-3210	202	25	no	no	INTJ
ajfa-3210	202	26	.	.	NOUN
ajfa-3210	202	27	1	1	NUM
ajfa-3210	202	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	202	29	192	192	NUM
ajfa-3210	202	30	capital	capital	NOUN
ajfa-3210	202	31	,	,	PUNCT
ajfa-3210	202	32	and	and	CCONJ
ajfa-3210	202	33	environmental	environmental	ADJ
ajfa-3210	202	34	disclosure	disclosure	NOUN
ajfa-3210	202	35	studies	study	NOUN
ajfa-3210	202	36	fit	fit	VERB
ajfa-3210	202	37	well	well	ADV
ajfa-3210	202	38	into	into	ADP
ajfa-3210	202	39	the	the	DET
ajfa-3210	202	40	legitimacy	legitimacy	NOUN
ajfa-3210	202	41	theory	theory	NOUN
ajfa-3210	202	42	and	and	CCONJ
ajfa-3210	202	43	stakeholder	stakeholder	NOUN
ajfa-3210	202	44	's	's	PART
ajfa-3210	202	45	theory	theory	NOUN
ajfa-3210	202	46	.	.	PUNCT
ajfa-3210	203	1	many	many	ADJ
ajfa-3210	203	2	disclosure	disclosure	NOUN
ajfa-3210	203	3	studies	study	NOUN
ajfa-3210	203	4	especially	especially	ADV
ajfa-3210	203	5	mandatory	mandatory	ADJ
ajfa-3210	203	6	disclosure	disclosure	NOUN
ajfa-3210	203	7	studies	study	NOUN
ajfa-3210	203	8	,	,	PUNCT
ajfa-3210	203	9	and	and	CCONJ
ajfa-3210	203	10	research	research	NOUN
ajfa-3210	203	11	in	in	ADP
ajfa-3210	203	12	auditing	auditing	NOUN
ajfa-3210	203	13	,	,	PUNCT
ajfa-3210	203	14	and	and	CCONJ
ajfa-3210	203	15	taxation	taxation	NOUN
ajfa-3210	203	16	would	would	AUX
ajfa-3210	203	17	benefit	benefit	VERB
ajfa-3210	203	18	from	from	ADP
ajfa-3210	203	19	using	use	VERB
ajfa-3210	203	20	the	the	DET
ajfa-3210	203	21	institutional	institutional	ADJ
ajfa-3210	203	22	theory	theory	NOUN
ajfa-3210	203	23	.	.	PUNCT
ajfa-3210	204	1	generally	generally	ADV
ajfa-3210	204	2	,	,	PUNCT
ajfa-3210	204	3	agency	agency	NOUN
ajfa-3210	204	4	theory	theory	NOUN
ajfa-3210	204	5	provides	provide	VERB
ajfa-3210	204	6	the	the	DET
ajfa-3210	204	7	required	require	VERB
ajfa-3210	204	8	framework	framework	NOUN
ajfa-3210	204	9	to	to	PART
ajfa-3210	204	10	evaluate	evaluate	VERB
ajfa-3210	204	11	accounting	accounting	NOUN
ajfa-3210	204	12	choices	choice	NOUN
ajfa-3210	204	13	and	and	CCONJ
ajfa-3210	204	14	disclosure	disclosure	NOUN
ajfa-3210	204	15	decisions	decision	NOUN
ajfa-3210	204	16	in	in	ADP
ajfa-3210	204	17	market	market	NOUN
ajfa-3210	204	18	-	-	PUNCT
ajfa-3210	204	19	based	base	VERB
ajfa-3210	204	20	studies	study	NOUN
ajfa-3210	204	21	.	.	PUNCT
ajfa-3210	205	1	references	reference	NOUN
ajfa-3210	205	2	aerts	aert	NOUN
ajfa-3210	205	3	,	,	PUNCT
ajfa-3210	205	4	w.	w.	NOUN
ajfa-3210	205	5	,	,	PUNCT
ajfa-3210	205	6	cormier	cormier	PROPN
ajfa-3210	205	7	,	,	PUNCT
ajfa-3210	205	8	d.	d.	PROPN
ajfa-3210	205	9	,	,	PUNCT
ajfa-3210	205	10	&	&	CCONJ
ajfa-3210	205	11	magnan	magnan	PROPN
ajfa-3210	205	12	,	,	PUNCT
ajfa-3210	205	13	m.	m.	NOUN
ajfa-3210	205	14	(	(	PUNCT
ajfa-3210	205	15	2007	2007	NUM
ajfa-3210	205	16	)	)	PUNCT
ajfa-3210	205	17	.	.	PUNCT
ajfa-3210	206	1	the	the	DET
ajfa-3210	206	2	association	association	NOUN
ajfa-3210	206	3	between	between	ADP
ajfa-3210	206	4	web	web	NOUN
ajfa-3210	206	5	-	-	PUNCT
ajfa-3210	206	6	based	base	VERB
ajfa-3210	206	7	corporate	corporate	ADJ
ajfa-3210	206	8	performance	performance	NOUN
ajfa-3210	206	9	disclosure	disclosure	NOUN
ajfa-3210	206	10	and	and	CCONJ
ajfa-3210	206	11	financial	financial	ADJ
ajfa-3210	206	12	analyst	analyst	NOUN
ajfa-3210	206	13	behaviour	behaviour	NOUN
ajfa-3210	206	14	under	under	ADP
ajfa-3210	206	15	different	different	ADJ
ajfa-3210	206	16	governance	governance	NOUN
ajfa-3210	206	17	regimes	regime	NOUN
ajfa-3210	206	18	.	.	PUNCT
ajfa-3210	207	1	corporate	corporate	ADJ
ajfa-3210	207	2	governance	governance	NOUN
ajfa-3210	207	3	:	:	PUNCT
ajfa-3210	207	4	an	an	DET
ajfa-3210	207	5	international	international	ADJ
ajfa-3210	207	6	review	review	NOUN
ajfa-3210	207	7	,	,	PUNCT
ajfa-3210	207	8	15(6	15(6	NUM
ajfa-3210	207	9	)	)	PUNCT
ajfa-3210	207	10	,	,	PUNCT
ajfa-3210	207	11	1301	1301	NUM
ajfa-3210	207	12	-	-	SYM
ajfa-3210	207	13	1329	1329	NUM
ajfa-3210	207	14	.	.	PUNCT
ajfa-3210	208	1	http://dx.doi.org/10.1111/j.1467-8683.2007.00648.x	http://dx.doi.org/10.1111/j.1467-8683.2007.00648.x	ADJ
ajfa-3210	208	2	akhtaruddin	akhtaruddin	NOUN
ajfa-3210	208	3	,	,	PUNCT
ajfa-3210	208	4	m.	m.	NOUN
ajfa-3210	208	5	,	,	PUNCT
ajfa-3210	208	6	hossain	hossain	PROPN
ajfa-3210	208	7	,	,	PUNCT
ajfa-3210	208	8	m.	m.	NOUN
ajfa-3210	208	9	,	,	PUNCT
ajfa-3210	208	10	hossain	hossain	PROPN
ajfa-3210	208	11	,	,	PUNCT
ajfa-3210	208	12	m.	m.	NOUN
ajfa-3210	208	13	,	,	PUNCT
ajfa-3210	208	14	&	&	CCONJ
ajfa-3210	208	15	yao	yao	PROPN
ajfa-3210	208	16	,	,	PUNCT
ajfa-3210	208	17	l.	l.	PROPN
ajfa-3210	208	18	(	(	PUNCT
ajfa-3210	208	19	2009	2009	NUM
ajfa-3210	208	20	)	)	PUNCT
ajfa-3210	208	21	.	.	PUNCT
ajfa-3210	209	1	corporate	corporate	ADJ
ajfa-3210	209	2	governance	governance	NOUN
ajfa-3210	209	3	and	and	CCONJ
ajfa-3210	209	4	voluntary	voluntary	ADJ
ajfa-3210	209	5	disclosure	disclosure	NOUN
ajfa-3210	209	6	in	in	ADP
ajfa-3210	209	7	corporate	corporate	ADJ
ajfa-3210	209	8	annual	annual	ADJ
ajfa-3210	209	9	reports	report	NOUN
ajfa-3210	209	10	of	of	ADP
ajfa-3210	209	11	malaysian	malaysian	ADJ
ajfa-3210	209	12	listed	list	VERB
ajfa-3210	209	13	firms	firm	NOUN
ajfa-3210	209	14	.	.	PUNCT
ajfa-3210	210	1	journal	journal	NOUN
ajfa-3210	210	2	of	of	ADP
ajfa-3210	210	3	applied	apply	VERB
ajfa-3210	210	4	management	management	NOUN
ajfa-3210	210	5	accounting	accounting	NOUN
ajfa-3210	210	6	research	research	NOUN
ajfa-3210	210	7	,	,	PUNCT
ajfa-3210	210	8	7(1	7(1	NUM
ajfa-3210	210	9	)	)	PUNCT
ajfa-3210	210	10	,	,	PUNCT
ajfa-3210	210	11	1	1	NUM
ajfa-3210	210	12	-	-	SYM
ajfa-3210	210	13	19	19	NUM
ajfa-3210	210	14	.	.	PUNCT
ajfa-3210	210	15	retrieved	retrieve	VERB
ajfa-3210	210	16	from	from	ADP
ajfa-3210	210	17	http://www.cmawebline.org	http://www.cmawebline.org	PROPN
ajfa-3210	210	18	aljifri	aljifri	PROPN
ajfa-3210	210	19	,	,	PUNCT
ajfa-3210	210	20	k.	k.	PROPN
ajfa-3210	210	21	(	(	PUNCT
ajfa-3210	210	22	2008	2008	NUM
ajfa-3210	210	23	)	)	PUNCT
ajfa-3210	210	24	.	.	PUNCT
ajfa-3210	211	1	annual	annual	ADJ
ajfa-3210	211	2	report	report	NOUN
ajfa-3210	211	3	disclosure	disclosure	NOUN
ajfa-3210	211	4	in	in	ADP
ajfa-3210	211	5	a	a	DET
ajfa-3210	211	6	developing	develop	VERB
ajfa-3210	211	7	country	country	NOUN
ajfa-3210	211	8	:	:	PUNCT
ajfa-3210	211	9	the	the	DET
ajfa-3210	211	10	case	case	NOUN
ajfa-3210	211	11	of	of	ADP
ajfa-3210	211	12	the	the	DET
ajfa-3210	211	13	uae	uae	PROPN
ajfa-3210	211	14	.	.	PROPN
ajfa-3210	211	15	advances	advance	NOUN
ajfa-3210	211	16	in	in	ADP
ajfa-3210	211	17	accounting	accounting	NOUN
ajfa-3210	211	18	,	,	PUNCT
ajfa-3210	211	19	24(1	24(1	NUM
ajfa-3210	211	20	)	)	PUNCT
ajfa-3210	211	21	,	,	PUNCT
ajfa-3210	211	22	93	93	NUM
ajfa-3210	211	23	-	-	SYM
ajfa-3210	211	24	100	100	NUM
ajfa-3210	211	25	.	.	PUNCT
ajfa-3210	212	1	http://dx.doi.org/10.1016/j.adiac.2008.05.001	http://dx.doi.org/10.1016/j.adiac.2008.05.001	PROPN
ajfa-3210	212	2	andersen	andersen	PROPN
ajfa-3210	212	3	,	,	PUNCT
ajfa-3210	212	4	p.	p.	PROPN
ajfa-3210	212	5	h.	h.	PROPN
ajfa-3210	212	6	,	,	PUNCT
ajfa-3210	212	7	&	&	CCONJ
ajfa-3210	212	8	kragh	kragh	PROPN
ajfa-3210	212	9	,	,	PUNCT
ajfa-3210	212	10	h.	h.	PROPN
ajfa-3210	212	11	(	(	PUNCT
ajfa-3210	212	12	2010	2010	NUM
ajfa-3210	212	13	)	)	PUNCT
ajfa-3210	212	14	.	.	PUNCT
ajfa-3210	213	1	sense	sense	NOUN
ajfa-3210	213	2	and	and	CCONJ
ajfa-3210	213	3	sensibility	sensibility	NOUN
ajfa-3210	213	4	:	:	PUNCT
ajfa-3210	213	5	two	two	NUM
ajfa-3210	213	6	approaches	approach	NOUN
ajfa-3210	213	7	for	for	ADP
ajfa-3210	213	8	using	use	VERB
ajfa-3210	213	9	existing	exist	VERB
ajfa-3210	213	10	theory	theory	NOUN
ajfa-3210	213	11	in	in	ADP
ajfa-3210	213	12	theory	theory	NOUN
ajfa-3210	213	13	-	-	PUNCT
ajfa-3210	213	14	building	build	VERB
ajfa-3210	213	15	qualitative	qualitative	ADJ
ajfa-3210	213	16	research	research	NOUN
ajfa-3210	213	17	.	.	PUNCT
ajfa-3210	214	1	industrial	industrial	ADJ
ajfa-3210	214	2	marketing	marketing	NOUN
ajfa-3210	214	3	management	management	NOUN
ajfa-3210	214	4	,	,	PUNCT
ajfa-3210	214	5	39	39	NUM
ajfa-3210	214	6	(	(	PUNCT
ajfa-3210	214	7	1	1	NUM
ajfa-3210	214	8	)	)	PUNCT
ajfa-3210	214	9	,	,	PUNCT
ajfa-3210	214	10	49	49	NUM
ajfa-3210	214	11	-	-	SYM
ajfa-3210	214	12	55	55	NUM
ajfa-3210	214	13	.	.	PUNCT
ajfa-3210	215	1	http://dx.doi.org/10.1016/j.indmarman.2009.02.008	http://dx.doi.org/10.1016/j.indmarman.2009.02.008	PROPN
ajfa-3210	215	2	ansari	ansari	PROPN
ajfa-3210	215	3	,	,	PUNCT
ajfa-3210	215	4	s.	s.	PROPN
ajfa-3210	215	5	,	,	PUNCT
ajfa-3210	215	6	&	&	CCONJ
ajfa-3210	215	7	bell	bell	PROPN
ajfa-3210	215	8	,	,	PUNCT
ajfa-3210	215	9	j.	j.	PROPN
ajfa-3210	215	10	(	(	PUNCT
ajfa-3210	215	11	2009	2009	NUM
ajfa-3210	215	12	)	)	PUNCT
ajfa-3210	215	13	.	.	PUNCT
ajfa-3210	216	1	five	five	NUM
ajfa-3210	216	2	easy	easy	ADJ
ajfa-3210	216	3	pieces	piece	NOUN
ajfa-3210	216	4	:	:	PUNCT
ajfa-3210	216	5	a	a	DET
ajfa-3210	216	6	case	case	NOUN
ajfa-3210	216	7	study	study	NOUN
ajfa-3210	216	8	of	of	ADP
ajfa-3210	216	9	cost	cost	NOUN
ajfa-3210	216	10	management	management	NOUN
ajfa-3210	216	11	as	as	ADP
ajfa-3210	216	12	organizational	organizational	ADJ
ajfa-3210	216	13	change	change	NOUN
ajfa-3210	216	14	.	.	PUNCT
ajfa-3210	217	1	journal	journal	NOUN
ajfa-3210	217	2	of	of	ADP
ajfa-3210	217	3	accounting	accounting	PROPN
ajfa-3210	217	4	&	&	CCONJ
ajfa-3210	217	5	organizational	organizational	ADJ
ajfa-3210	217	6	change	change	NOUN
ajfa-3210	217	7	,	,	PUNCT
ajfa-3210	217	8	5(2	5(2	NUM
ajfa-3210	217	9	)	)	PUNCT
ajfa-3210	217	10	,	,	PUNCT
ajfa-3210	217	11	139	139	NUM
ajfa-3210	217	12	-	-	SYM
ajfa-3210	217	13	167	167	NUM
ajfa-3210	217	14	.	.	PUNCT
ajfa-3210	218	1	http://dx.doi.org/10.1108/18325910910963418	http://dx.doi.org/10.1108/18325910910963418	PROPN
ajfa-3210	218	2	ashton	ashton	PROPN
ajfa-3210	218	3	,	,	PUNCT
ajfa-3210	218	4	d.	d.	PROPN
ajfa-3210	218	5	,	,	PUNCT
ajfa-3210	218	6	beattie	beattie	PROPN
ajfa-3210	218	7	,	,	PUNCT
ajfa-3210	218	8	v.	v.	PROPN
ajfa-3210	218	9	,	,	PUNCT
ajfa-3210	218	10	broadbent	broadbent	NOUN
ajfa-3210	218	11	,	,	PUNCT
ajfa-3210	218	12	j.	j.	PROPN
ajfa-3210	218	13	,	,	PUNCT
ajfa-3210	218	14	brooks	brooks	PROPN
ajfa-3210	218	15	,	,	PUNCT
ajfa-3210	218	16	c.	c.	PROPN
ajfa-3210	218	17	,	,	PUNCT
ajfa-3210	218	18	draper	draper	NOUN
ajfa-3210	218	19	,	,	PUNCT
ajfa-3210	218	20	p.	p.	NOUN
ajfa-3210	218	21	,	,	PUNCT
ajfa-3210	218	22	ezzamel	ezzamel	NOUN
ajfa-3210	218	23	,	,	PUNCT
ajfa-3210	218	24	m.	m.	NOUN
ajfa-3210	218	25	,	,	PUNCT
ajfa-3210	218	26	.	.	PUNCT
ajfa-3210	218	27	.	.	PUNCT
ajfa-3210	218	28	.	.	PUNCT
ajfa-3210	219	1	stark	stark	PROPN
ajfa-3210	219	2	,	,	PUNCT
ajfa-3210	219	3	a.	a.	NOUN
ajfa-3210	219	4	(	(	PUNCT
ajfa-3210	219	5	2009	2009	NUM
ajfa-3210	219	6	)	)	PUNCT
ajfa-3210	219	7	.	.	PUNCT
ajfa-3210	220	1	british	british	ADJ
ajfa-3210	220	2	research	research	NOUN
ajfa-3210	220	3	in	in	ADP
ajfa-3210	220	4	accounting	accounting	NOUN
ajfa-3210	220	5	and	and	CCONJ
ajfa-3210	220	6	finance	finance	NOUN
ajfa-3210	220	7	(	(	PUNCT
ajfa-3210	220	8	2001–2007	2001–2007	NUM
ajfa-3210	220	9	):	):	PUNCT
ajfa-3210	220	10	the	the	DET
ajfa-3210	220	11	2008	2008	NUM
ajfa-3210	220	12	research	research	NOUN
ajfa-3210	220	13	assessment	assessment	NOUN
ajfa-3210	220	14	exercise	exercise	NOUN
ajfa-3210	220	15	.	.	PUNCT
ajfa-3210	221	1	the	the	DET
ajfa-3210	221	2	british	british	PROPN
ajfa-3210	221	3	accounting	accounting	PROPN
ajfa-3210	221	4	review	review	PROPN
ajfa-3210	221	5	,	,	PUNCT
ajfa-3210	221	6	41(4	41(4	NUM
ajfa-3210	221	7	)	)	PUNCT
ajfa-3210	221	8	,	,	PUNCT
ajfa-3210	221	9	199	199	NUM
ajfa-3210	221	10	-	-	SYM
ajfa-3210	221	11	207	207	NUM
ajfa-3210	221	12	.	.	PUNCT
ajfa-3210	222	1	http://dx.doi.org/10.1016/j.bar.2009.10.003	http://dx.doi.org/10.1016/j.bar.2009.10.003	PROPN
ajfa-3210	222	2	baker	baker	PROPN
ajfa-3210	222	3	,	,	PUNCT
ajfa-3210	222	4	c.	c.	PROPN
ajfa-3210	222	5	r.	r.	PROPN
ajfa-3210	222	6	(	(	PUNCT
ajfa-3210	222	7	2011	2011	NUM
ajfa-3210	222	8	)	)	PUNCT
ajfa-3210	222	9	.	.	PUNCT
ajfa-3210	223	1	a	a	DET
ajfa-3210	223	2	genealogical	genealogical	ADJ
ajfa-3210	223	3	history	history	NOUN
ajfa-3210	223	4	of	of	ADP
ajfa-3210	223	5	positivist	positivist	NOUN
ajfa-3210	223	6	and	and	CCONJ
ajfa-3210	223	7	critical	critical	ADJ
ajfa-3210	223	8	accounting	accounting	NOUN
ajfa-3210	223	9	research	research	NOUN
ajfa-3210	223	10	.	.	PUNCT
ajfa-3210	224	1	accounting	accounting	NOUN
ajfa-3210	224	2	history	history	NOUN
ajfa-3210	224	3	,	,	PUNCT
ajfa-3210	224	4	16(2	16(2	NUM
ajfa-3210	224	5	)	)	PUNCT
ajfa-3210	224	6	,	,	PUNCT
ajfa-3210	224	7	207	207	NUM
ajfa-3210	224	8	-	-	SYM
ajfa-3210	224	9	221	221	NUM
ajfa-3210	224	10	.	.	PUNCT
ajfa-3210	225	1	http://dx.doi.org/10.1177/1032373210396335	http://dx.doi.org/10.1177/1032373210396335	PROPN
ajfa-3210	225	2	bauwhede	bauwhede	PROPN
ajfa-3210	225	3	,	,	PUNCT
ajfa-3210	225	4	h.	h.	PROPN
ajfa-3210	225	5	v.	v.	PROPN
ajfa-3210	225	6	,	,	PUNCT
ajfa-3210	225	7	&	&	CCONJ
ajfa-3210	225	8	willekens	willekens	PROPN
ajfa-3210	225	9	,	,	PUNCT
ajfa-3210	225	10	m.	m.	NOUN
ajfa-3210	225	11	(	(	PUNCT
ajfa-3210	225	12	2008	2008	NUM
ajfa-3210	225	13	)	)	PUNCT
ajfa-3210	225	14	.	.	PUNCT
ajfa-3210	226	1	disclosure	disclosure	NOUN
ajfa-3210	226	2	on	on	ADP
ajfa-3210	226	3	corporate	corporate	ADJ
ajfa-3210	226	4	governance	governance	NOUN
ajfa-3210	226	5	in	in	ADP
ajfa-3210	226	6	the	the	DET
ajfa-3210	226	7	european	european	PROPN
ajfa-3210	226	8	union	union	PROPN
ajfa-3210	226	9	.	.	PUNCT
ajfa-3210	227	1	corporate	corporate	ADJ
ajfa-3210	227	2	governance	governance	NOUN
ajfa-3210	227	3	:	:	PUNCT
ajfa-3210	227	4	an	an	DET
ajfa-3210	227	5	international	international	ADJ
ajfa-3210	227	6	review	review	NOUN
ajfa-3210	227	7	,	,	PUNCT
ajfa-3210	227	8	16(2	16(2	NUM
ajfa-3210	227	9	)	)	PUNCT
ajfa-3210	227	10	,	,	PUNCT
ajfa-3210	227	11	101	101	NUM
ajfa-3210	227	12	-	-	SYM
ajfa-3210	227	13	115	115	NUM
ajfa-3210	227	14	.	.	PUNCT
ajfa-3210	228	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00671.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00671.x	NOUN
ajfa-3210	228	2	bisman	bisman	NOUN
ajfa-3210	228	3	,	,	PUNCT
ajfa-3210	228	4	j.	j.	PROPN
ajfa-3210	228	5	(	(	PUNCT
ajfa-3210	228	6	2010	2010	NUM
ajfa-3210	228	7	)	)	PUNCT
ajfa-3210	228	8	.	.	PUNCT
ajfa-3210	229	1	postpositivism	postpositivism	NOUN
ajfa-3210	229	2	and	and	CCONJ
ajfa-3210	229	3	accounting	accounting	NOUN
ajfa-3210	229	4	research	research	NOUN
ajfa-3210	229	5	:	:	PUNCT
ajfa-3210	229	6	a	a	DET
ajfa-3210	229	7	(	(	PUNCT
ajfa-3210	229	8	personal	personal	ADJ
ajfa-3210	229	9	)	)	PUNCT
ajfa-3210	229	10	primer	primer	NOUN
ajfa-3210	229	11	on	on	ADP
ajfa-3210	229	12	critical	critical	ADJ
ajfa-3210	229	13	realism	realism	NOUN
ajfa-3210	229	14	.	.	PUNCT
ajfa-3210	230	1	australasian	australasian	ADJ
ajfa-3210	230	2	accounting	accounting	NOUN
ajfa-3210	230	3	business	business	PROPN
ajfa-3210	230	4	&	&	CCONJ
ajfa-3210	230	5	finance	finance	PROPN
ajfa-3210	230	6	journal	journal	NOUN
ajfa-3210	230	7	,	,	PUNCT
ajfa-3210	230	8	4(4	4(4	NUM
ajfa-3210	230	9	)	)	PUNCT
ajfa-3210	230	10	,	,	PUNCT
ajfa-3210	230	11	3	3	NUM
ajfa-3210	230	12	-	-	SYM
ajfa-3210	230	13	25	25	NUM
ajfa-3210	230	14	.	.	PUNCT
ajfa-3210	230	15	retrieved	retrieve	VERB
ajfa-3210	230	16	from	from	ADP
ajfa-3210	230	17	http://ro.uow.edu.au/aabfj/	http://ro.uow.edu.au/aabfj/	PROPN
ajfa-3210	230	18	broberg	broberg	PROPN
ajfa-3210	230	19	,	,	PUNCT
ajfa-3210	230	20	p.	p.	NOUN
ajfa-3210	230	21	,	,	PUNCT
ajfa-3210	230	22	tagesson	tagesson	PROPN
ajfa-3210	230	23	,	,	PUNCT
ajfa-3210	230	24	t.	t.	PROPN
ajfa-3210	230	25	,	,	PUNCT
ajfa-3210	230	26	&	&	CCONJ
ajfa-3210	230	27	collin	collin	PROPN
ajfa-3210	230	28	,	,	PUNCT
ajfa-3210	230	29	s.	s.	PROPN
ajfa-3210	230	30	(	(	PUNCT
ajfa-3210	230	31	2010	2010	NUM
ajfa-3210	230	32	)	)	PUNCT
ajfa-3210	230	33	.	.	PUNCT
ajfa-3210	231	1	what	what	PRON
ajfa-3210	231	2	explains	explain	VERB
ajfa-3210	231	3	variation	variation	NOUN
ajfa-3210	231	4	in	in	ADP
ajfa-3210	231	5	voluntary	voluntary	ADJ
ajfa-3210	231	6	disclosure	disclosure	NOUN
ajfa-3210	231	7	?	?	PUNCT
ajfa-3210	232	1	a	a	DET
ajfa-3210	232	2	study	study	NOUN
ajfa-3210	232	3	of	of	ADP
ajfa-3210	232	4	the	the	DET
ajfa-3210	232	5	annual	annual	ADJ
ajfa-3210	232	6	reports	report	NOUN
ajfa-3210	232	7	of	of	ADP
ajfa-3210	232	8	corporations	corporation	NOUN
ajfa-3210	232	9	listed	list	VERB
ajfa-3210	232	10	on	on	ADP
ajfa-3210	232	11	the	the	DET
ajfa-3210	232	12	stockholm	stockholm	PROPN
ajfa-3210	232	13	stock	stock	PROPN
ajfa-3210	232	14	exchange	exchange	PROPN
ajfa-3210	232	15	.	.	PUNCT
ajfa-3210	233	1	journal	journal	PROPN
ajfa-3210	233	2	of	of	ADP
ajfa-3210	233	3	management	management	NOUN
ajfa-3210	233	4	&	&	CCONJ
ajfa-3210	233	5	governance	governance	NOUN
ajfa-3210	233	6	,	,	PUNCT
ajfa-3210	233	7	14(4	14(4	NUM
ajfa-3210	233	8	)	)	PUNCT
ajfa-3210	233	9	,	,	PUNCT
ajfa-3210	233	10	351	351	NUM
ajfa-3210	233	11	-	-	SYM
ajfa-3210	233	12	377	377	NUM
ajfa-3210	233	13	.	.	PUNCT
ajfa-3210	234	1	http://dx.doi.org/10.1007/s10997-009-9104-y	http://dx.doi.org/10.1007/s10997-009-9104-y	PROPN
ajfa-3210	234	2	asian	asian	PROPN
ajfa-3210	234	3	journal	journal	PROPN
ajfa-3210	234	4	of	of	ADP
ajfa-3210	234	5	finance	finance	PROPN
ajfa-3210	234	6	&	&	CCONJ
ajfa-3210	234	7	accounting	accounting	PROPN
ajfa-3210	234	8	issn	issn	PROPN
ajfa-3210	234	9	1946	1946	NUM
ajfa-3210	234	10	-	-	PUNCT
ajfa-3210	234	11	052x	052x	NOUN
ajfa-3210	234	12	2013	2013	NUM
ajfa-3210	234	13	,	,	PUNCT
ajfa-3210	234	14	vol	vol	NOUN
ajfa-3210	234	15	.	.	PROPN
ajfa-3210	234	16	5	5	NUM
ajfa-3210	234	17	,	,	PUNCT
ajfa-3210	234	18	no	no	INTJ
ajfa-3210	234	19	.	.	NOUN
ajfa-3210	234	20	1	1	NUM
ajfa-3210	234	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	234	22	193	193	NUM
ajfa-3210	234	23	chen	chen	PROPN
ajfa-3210	234	24	,	,	PUNCT
ajfa-3210	234	25	j.	j.	PROPN
ajfa-3210	234	26	,	,	PUNCT
ajfa-3210	234	27	&	&	CCONJ
ajfa-3210	234	28	roberts	roberts	PROPN
ajfa-3210	234	29	,	,	PUNCT
ajfa-3210	234	30	r.	r.	PROPN
ajfa-3210	234	31	(	(	PUNCT
ajfa-3210	234	32	2010	2010	NUM
ajfa-3210	234	33	)	)	PUNCT
ajfa-3210	234	34	.	.	PUNCT
ajfa-3210	235	1	toward	toward	ADP
ajfa-3210	235	2	a	a	DET
ajfa-3210	235	3	more	more	ADV
ajfa-3210	235	4	coherent	coherent	ADJ
ajfa-3210	235	5	understanding	understanding	NOUN
ajfa-3210	235	6	of	of	ADP
ajfa-3210	235	7	the	the	DET
ajfa-3210	235	8	organization	organization	NOUN
ajfa-3210	235	9	–	–	PUNCT
ajfa-3210	235	10	society	society	NOUN
ajfa-3210	235	11	relationship	relationship	NOUN
ajfa-3210	235	12	:	:	PUNCT
ajfa-3210	235	13	a	a	DET
ajfa-3210	235	14	theoretical	theoretical	ADJ
ajfa-3210	235	15	consideration	consideration	NOUN
ajfa-3210	235	16	for	for	ADP
ajfa-3210	235	17	social	social	ADJ
ajfa-3210	235	18	and	and	CCONJ
ajfa-3210	235	19	environmental	environmental	ADJ
ajfa-3210	235	20	accounting	accounting	NOUN
ajfa-3210	235	21	research	research	NOUN
ajfa-3210	235	22	.	.	PUNCT
ajfa-3210	236	1	journal	journal	PROPN
ajfa-3210	236	2	of	of	ADP
ajfa-3210	236	3	business	business	NOUN
ajfa-3210	236	4	ethics	ethic	NOUN
ajfa-3210	236	5	,	,	PUNCT
ajfa-3210	236	6	97(4	97(4	NUM
ajfa-3210	236	7	)	)	PUNCT
ajfa-3210	236	8	,	,	PUNCT
ajfa-3210	236	9	651	651	NUM
ajfa-3210	236	10	-	-	SYM
ajfa-3210	236	11	665	665	NUM
ajfa-3210	236	12	.	.	PUNCT
ajfa-3210	237	1	http://dx.doi.org/10.1007/s10551-010-0531-0	http://dx.doi.org/10.1007/s10551-010-0531-0	PROPN
ajfa-3210	237	2	chen	chen	PROPN
ajfa-3210	237	3	,	,	PUNCT
ajfa-3210	237	4	k.	k.	PROPN
ajfa-3210	237	5	y.	y.	PROPN
ajfa-3210	237	6	,	,	PUNCT
ajfa-3210	237	7	elder	elder	NOUN
ajfa-3210	237	8	,	,	PUNCT
ajfa-3210	237	9	r.	r.	PROPN
ajfa-3210	237	10	j.	j.	PROPN
ajfa-3210	237	11	,	,	PUNCT
ajfa-3210	237	12	&	&	CCONJ
ajfa-3210	237	13	hsieh	hsieh	PROPN
ajfa-3210	237	14	,	,	PUNCT
ajfa-3210	237	15	y.	y.	PROPN
ajfa-3210	237	16	(	(	PUNCT
ajfa-3210	237	17	2007	2007	NUM
ajfa-3210	237	18	)	)	PUNCT
ajfa-3210	237	19	.	.	PUNCT
ajfa-3210	238	1	corporate	corporate	ADJ
ajfa-3210	238	2	governance	governance	NOUN
ajfa-3210	238	3	and	and	CCONJ
ajfa-3210	238	4	earnings	earning	NOUN
ajfa-3210	238	5	management	management	NOUN
ajfa-3210	238	6	:	:	PUNCT
ajfa-3210	238	7	the	the	DET
ajfa-3210	238	8	implications	implication	NOUN
ajfa-3210	238	9	of	of	ADP
ajfa-3210	238	10	corporate	corporate	ADJ
ajfa-3210	238	11	governance	governance	NOUN
ajfa-3210	238	12	best	good	ADJ
ajfa-3210	238	13	-	-	PUNCT
ajfa-3210	238	14	practice	practice	NOUN
ajfa-3210	238	15	principles	principle	NOUN
ajfa-3210	238	16	for	for	ADP
ajfa-3210	238	17	taiwanese	taiwanese	ADJ
ajfa-3210	238	18	listed	list	VERB
ajfa-3210	238	19	companies	company	NOUN
ajfa-3210	238	20	.	.	PUNCT
ajfa-3210	239	1	journal	journal	PROPN
ajfa-3210	239	2	of	of	ADP
ajfa-3210	239	3	contemporary	contemporary	PROPN
ajfa-3210	239	4	accounting	accounting	PROPN
ajfa-3210	239	5	&	&	CCONJ
ajfa-3210	239	6	economics	economic	NOUN
ajfa-3210	239	7	,	,	PUNCT
ajfa-3210	239	8	3(2	3(2	NUM
ajfa-3210	239	9	)	)	PUNCT
ajfa-3210	239	10	,	,	PUNCT
ajfa-3210	239	11	73	73	NUM
ajfa-3210	239	12	-	-	SYM
ajfa-3210	239	13	105	105	NUM
ajfa-3210	239	14	.	.	PUNCT
ajfa-3210	240	1	http://dx.doi.org/10.1016/s1815-5669(10)70024-2	http://dx.doi.org/10.1016/s1815-5669(10)70024-2	NOUN
ajfa-3210	240	2	christopher	christopher	PROPN
ajfa-3210	240	3	,	,	PUNCT
ajfa-3210	240	4	j.	j.	PROPN
ajfa-3210	240	5	(	(	PUNCT
ajfa-3210	240	6	2010	2010	NUM
ajfa-3210	240	7	)	)	PUNCT
ajfa-3210	240	8	.	.	PUNCT
ajfa-3210	241	1	corporate	corporate	ADJ
ajfa-3210	241	2	governance	governance	NOUN
ajfa-3210	241	3	—	—	PUNCT
ajfa-3210	241	4	a	a	DET
ajfa-3210	241	5	multi	multi	ADJ
ajfa-3210	241	6	-	-	ADJ
ajfa-3210	241	7	theoretical	theoretical	ADJ
ajfa-3210	241	8	approach	approach	NOUN
ajfa-3210	241	9	to	to	ADP
ajfa-3210	241	10	recognizing	recognize	VERB
ajfa-3210	241	11	the	the	DET
ajfa-3210	241	12	wider	wide	ADJ
ajfa-3210	241	13	influencing	influence	VERB
ajfa-3210	241	14	forces	force	NOUN
ajfa-3210	241	15	impacting	impact	VERB
ajfa-3210	241	16	on	on	ADP
ajfa-3210	241	17	organizations	organization	NOUN
ajfa-3210	241	18	.	.	PUNCT
ajfa-3210	242	1	critical	critical	ADJ
ajfa-3210	242	2	perspectives	perspective	NOUN
ajfa-3210	242	3	on	on	ADP
ajfa-3210	242	4	accounting	accounting	NOUN
ajfa-3210	242	5	,	,	PUNCT
ajfa-3210	242	6	21(8	21(8	NUM
ajfa-3210	242	7	)	)	PUNCT
ajfa-3210	242	8	,	,	PUNCT
ajfa-3210	242	9	683	683	NUM
ajfa-3210	242	10	-	-	SYM
ajfa-3210	242	11	695	695	NUM
ajfa-3210	242	12	.	.	PUNCT
ajfa-3210	243	1	http://dx.doi.org/10.1016/j.cpa.2010.05.002	http://dx.doi.org/10.1016/j.cpa.2010.05.002	PROPN
ajfa-3210	243	2	collin	collin	PROPN
ajfa-3210	243	3	,	,	PUNCT
ajfa-3210	243	4	s.	s.	PROPN
ajfa-3210	243	5	y.	y.	PROPN
ajfa-3210	243	6	,	,	PUNCT
ajfa-3210	243	7	tagesson	tagesson	PROPN
ajfa-3210	243	8	,	,	PUNCT
ajfa-3210	243	9	t.	t.	PROPN
ajfa-3210	243	10	,	,	PUNCT
ajfa-3210	243	11	andersson	andersson	PROPN
ajfa-3210	243	12	,	,	PUNCT
ajfa-3210	243	13	a.	a.	PROPN
ajfa-3210	243	14	,	,	PUNCT
ajfa-3210	243	15	cato	cato	PROPN
ajfa-3210	243	16	,	,	PUNCT
ajfa-3210	243	17	j.	j.	PROPN
ajfa-3210	243	18	,	,	PUNCT
ajfa-3210	243	19	&	&	CCONJ
ajfa-3210	243	20	hansson	hansson	PROPN
ajfa-3210	243	21	,	,	PUNCT
ajfa-3210	243	22	k.	k.	PROPN
ajfa-3210	243	23	(	(	PUNCT
ajfa-3210	243	24	2009	2009	NUM
ajfa-3210	243	25	)	)	PUNCT
ajfa-3210	243	26	.	.	PUNCT
ajfa-3210	244	1	explaining	explain	VERB
ajfa-3210	244	2	the	the	DET
ajfa-3210	244	3	choice	choice	NOUN
ajfa-3210	244	4	of	of	ADP
ajfa-3210	244	5	accounting	accounting	NOUN
ajfa-3210	244	6	standards	standard	NOUN
ajfa-3210	244	7	in	in	ADP
ajfa-3210	244	8	municipal	municipal	ADJ
ajfa-3210	244	9	corporations	corporation	NOUN
ajfa-3210	244	10	:	:	PUNCT
ajfa-3210	244	11	positive	positive	ADJ
ajfa-3210	244	12	accounting	accounting	NOUN
ajfa-3210	244	13	theory	theory	NOUN
ajfa-3210	244	14	and	and	CCONJ
ajfa-3210	244	15	institutional	institutional	ADJ
ajfa-3210	244	16	theory	theory	NOUN
ajfa-3210	244	17	as	as	ADP
ajfa-3210	244	18	competitive	competitive	ADJ
ajfa-3210	244	19	or	or	CCONJ
ajfa-3210	244	20	concurrent	concurrent	ADJ
ajfa-3210	244	21	theories	theory	NOUN
ajfa-3210	244	22	.	.	PUNCT
ajfa-3210	245	1	critical	critical	ADJ
ajfa-3210	245	2	perspectives	perspective	NOUN
ajfa-3210	245	3	on	on	ADP
ajfa-3210	245	4	accounting	account	VERB
ajfa-3210	245	5	,	,	PUNCT
ajfa-3210	245	6	20	20	NUM
ajfa-3210	245	7	(	(	PUNCT
ajfa-3210	245	8	2	2	NUM
ajfa-3210	245	9	)	)	PUNCT
ajfa-3210	245	10	,	,	PUNCT
ajfa-3210	245	11	141–174	141–174	NUM
ajfa-3210	245	12	.	.	PUNCT
ajfa-3210	246	1	http://dx.doi.org/10.1016/j.cpa.2008.09.003	http://dx.doi.org/10.1016/j.cpa.2008.09.003	NOUN
ajfa-3210	246	2	colquitt	colquitt	PROPN
ajfa-3210	246	3	,	,	PUNCT
ajfa-3210	246	4	j.	j.	PROPN
ajfa-3210	246	5	a.	a.	PROPN
ajfa-3210	246	6	,	,	PUNCT
ajfa-3210	246	7	&	&	CCONJ
ajfa-3210	246	8	zapata	zapata	PROPN
ajfa-3210	246	9	-	-	PUNCT
ajfa-3210	246	10	phelan	phelan	PROPN
ajfa-3210	246	11	,	,	PUNCT
ajfa-3210	246	12	c.	c.	PROPN
ajfa-3210	246	13	p.	p.	PROPN
ajfa-3210	246	14	(	(	PUNCT
ajfa-3210	246	15	2007	2007	NUM
ajfa-3210	246	16	)	)	PUNCT
ajfa-3210	246	17	.	.	PUNCT
ajfa-3210	247	1	trends	trend	NOUN
ajfa-3210	247	2	in	in	ADP
ajfa-3210	247	3	theory	theory	NOUN
ajfa-3210	247	4	building	building	NOUN
ajfa-3210	247	5	and	and	CCONJ
ajfa-3210	247	6	theory	theory	NOUN
ajfa-3210	247	7	testing	testing	NOUN
ajfa-3210	247	8	:	:	PUNCT
ajfa-3210	247	9	a	a	DET
ajfa-3210	247	10	fivedecade	fivedecade	ADJ
ajfa-3210	247	11	study	study	NOUN
ajfa-3210	247	12	of	of	ADP
ajfa-3210	247	13	the	the	DET
ajfa-3210	247	14	academy	academy	PROPN
ajfa-3210	247	15	of	of	ADP
ajfa-3210	247	16	management	management	PROPN
ajfa-3210	247	17	journal	journal	PROPN
ajfa-3210	247	18	.	.	PUNCT
ajfa-3210	248	1	academy	academy	PROPN
ajfa-3210	248	2	of	of	ADP
ajfa-3210	248	3	management	management	PROPN
ajfa-3210	248	4	journal	journal	PROPN
ajfa-3210	248	5	,	,	PUNCT
ajfa-3210	248	6	50(6	50(6	NUM
ajfa-3210	248	7	)	)	PUNCT
ajfa-3210	248	8	,	,	PUNCT
ajfa-3210	248	9	1281	1281	NUM
ajfa-3210	248	10	-	-	SYM
ajfa-3210	248	11	1303	1303	NUM
ajfa-3210	248	12	.	.	PUNCT
ajfa-3210	249	1	http://dx.doi.org/10.5465/amj.2007.28165855	http://dx.doi.org/10.5465/amj.2007.28165855	PROPN
ajfa-3210	249	2	cooper	cooper	PROPN
ajfa-3210	249	3	,	,	PUNCT
ajfa-3210	249	4	d.	d.	PROPN
ajfa-3210	249	5	j.	j.	PROPN
ajfa-3210	249	6	&	&	CCONJ
ajfa-3210	249	7	morgan	morgan	PROPN
ajfa-3210	249	8	,	,	PUNCT
ajfa-3210	249	9	w.	w.	PROPN
ajfa-3210	249	10	(	(	PUNCT
ajfa-3210	249	11	2008	2008	NUM
ajfa-3210	249	12	)	)	PUNCT
ajfa-3210	249	13	.	.	PUNCT
ajfa-3210	250	1	case	case	NOUN
ajfa-3210	250	2	study	study	NOUN
ajfa-3210	250	3	research	research	NOUN
ajfa-3210	250	4	in	in	ADP
ajfa-3210	250	5	accounting	account	VERB
ajfa-3210	250	6	.	.	PUNCT
ajfa-3210	251	1	accounting	accounting	NOUN
ajfa-3210	251	2	horizons	horizon	NOUN
ajfa-3210	251	3	,	,	PUNCT
ajfa-3210	251	4	22	22	NUM
ajfa-3210	251	5	(	(	PUNCT
ajfa-3210	251	6	2	2	NUM
ajfa-3210	251	7	)	)	PUNCT
ajfa-3210	251	8	,	,	PUNCT
ajfa-3210	251	9	159	159	NUM
ajfa-3210	251	10	-	-	SYM
ajfa-3210	251	11	178	178	NUM
ajfa-3210	251	12	.	.	PUNCT
ajfa-3210	252	1	http://dx.doi.org/10.2308/acch.2008.22.2.159	http://dx.doi.org/10.2308/acch.2008.22.2.159	PROPN
ajfa-3210	252	2	corley	corley	PROPN
ajfa-3210	252	3	,	,	PUNCT
ajfa-3210	252	4	k.	k.	PROPN
ajfa-3210	252	5	g.	g.	PROPN
ajfa-3210	252	6	,	,	PUNCT
ajfa-3210	252	7	&	&	CCONJ
ajfa-3210	252	8	gioia	gioia	PROPN
ajfa-3210	252	9	,	,	PUNCT
ajfa-3210	252	10	d.	d.	PROPN
ajfa-3210	252	11	a.	a.	PROPN
ajfa-3210	252	12	(	(	PUNCT
ajfa-3210	252	13	2011	2011	NUM
ajfa-3210	252	14	)	)	PUNCT
ajfa-3210	252	15	.	.	PUNCT
ajfa-3210	253	1	building	build	VERB
ajfa-3210	253	2	theory	theory	NOUN
ajfa-3210	253	3	about	about	ADP
ajfa-3210	253	4	theory	theory	NOUN
ajfa-3210	253	5	building	building	NOUN
ajfa-3210	253	6	:	:	PUNCT
ajfa-3210	253	7	what	what	PRON
ajfa-3210	253	8	constitutes	constitute	VERB
ajfa-3210	253	9	a	a	DET
ajfa-3210	253	10	theoretical	theoretical	ADJ
ajfa-3210	253	11	contribution	contribution	NOUN
ajfa-3210	253	12	?	?	PUNCT
ajfa-3210	254	1	academy	academy	NOUN
ajfa-3210	254	2	of	of	ADP
ajfa-3210	254	3	management	management	PROPN
ajfa-3210	254	4	review	review	NOUN
ajfa-3210	254	5	,	,	PUNCT
ajfa-3210	254	6	36(1	36(1	NUM
ajfa-3210	254	7	)	)	PUNCT
ajfa-3210	254	8	,	,	PUNCT
ajfa-3210	254	9	12	12	NUM
ajfa-3210	254	10	-	-	SYM
ajfa-3210	254	11	32	32	NUM
ajfa-3210	254	12	.	.	PUNCT
ajfa-3210	255	1	http://dx.doi.org/10.5465/amr.2011.55662499	http://dx.doi.org/10.5465/amr.2011.55662499	NOUN
ajfa-3210	255	2	cormier	cormier	NOUN
ajfa-3210	255	3	,	,	PUNCT
ajfa-3210	255	4	d.	d.	PROPN
ajfa-3210	255	5	,	,	PUNCT
ajfa-3210	255	6	aerts	aert	NOUN
ajfa-3210	255	7	,	,	PUNCT
ajfa-3210	255	8	w.	w.	PROPN
ajfa-3210	255	9	,	,	PUNCT
ajfa-3210	255	10	ledoux	ledoux	PROPN
ajfa-3210	255	11	,	,	PUNCT
ajfa-3210	255	12	m.	m.	PROPN
ajfa-3210	255	13	j.	j.	PROPN
ajfa-3210	255	14	&	&	CCONJ
ajfa-3210	255	15	magnan	magnan	PROPN
ajfa-3210	255	16	,	,	PUNCT
ajfa-3210	255	17	m.	m.	NOUN
ajfa-3210	255	18	(	(	PUNCT
ajfa-3210	255	19	2009	2009	NUM
ajfa-3210	255	20	)	)	PUNCT
ajfa-3210	255	21	.	.	PUNCT
ajfa-3210	256	1	attributes	attribute	NOUN
ajfa-3210	256	2	of	of	ADP
ajfa-3210	256	3	social	social	ADJ
ajfa-3210	256	4	and	and	CCONJ
ajfa-3210	256	5	human	human	ADJ
ajfa-3210	256	6	capital	capital	NOUN
ajfa-3210	256	7	disclosure	disclosure	NOUN
ajfa-3210	256	8	and	and	CCONJ
ajfa-3210	256	9	information	information	NOUN
ajfa-3210	256	10	asymmetry	asymmetry	NOUN
ajfa-3210	256	11	between	between	ADP
ajfa-3210	256	12	managers	manager	NOUN
ajfa-3210	256	13	and	and	CCONJ
ajfa-3210	256	14	investors	investor	NOUN
ajfa-3210	256	15	.	.	PUNCT
ajfa-3210	257	1	canadian	canadian	ADJ
ajfa-3210	257	2	journal	journal	PROPN
ajfa-3210	257	3	of	of	ADP
ajfa-3210	257	4	administrative	administrative	ADJ
ajfa-3210	257	5	sciences	sciences	PROPN
ajfa-3210	257	6	,	,	PUNCT
ajfa-3210	257	7	26(1	26(1	NUM
ajfa-3210	257	8	)	)	PUNCT
ajfa-3210	257	9	,	,	PUNCT
ajfa-3210	257	10	71	71	NUM
ajfa-3210	257	11	-	-	SYM
ajfa-3210	257	12	88	88	NUM
ajfa-3210	257	13	.	.	PUNCT
ajfa-3210	258	1	http://dx.doi.org/10.1002/cjas.89	http://dx.doi.org/10.1002/cjas.89	PROPN
ajfa-3210	258	2	ellis	ellis	PROPN
ajfa-3210	258	3	,	,	PUNCT
ajfa-3210	258	4	t.	t.	PROPN
ajfa-3210	258	5	&	&	CCONJ
ajfa-3210	258	6	levy	levy	PROPN
ajfa-3210	258	7	,	,	PUNCT
ajfa-3210	258	8	y.	y.	PROPN
ajfa-3210	258	9	(	(	PUNCT
ajfa-3210	258	10	2008	2008	NUM
ajfa-3210	258	11	)	)	PUNCT
ajfa-3210	258	12	.	.	PUNCT
ajfa-3210	259	1	framework	framework	NOUN
ajfa-3210	259	2	of	of	ADP
ajfa-3210	259	3	problem	problem	NOUN
ajfa-3210	259	4	-	-	PUNCT
ajfa-3210	259	5	based	base	VERB
ajfa-3210	259	6	research	research	NOUN
ajfa-3210	259	7	:	:	PUNCT
ajfa-3210	259	8	a	a	DET
ajfa-3210	259	9	guide	guide	NOUN
ajfa-3210	259	10	for	for	ADP
ajfa-3210	259	11	novice	novice	NOUN
ajfa-3210	259	12	researchers	researcher	NOUN
ajfa-3210	259	13	on	on	ADP
ajfa-3210	259	14	the	the	DET
ajfa-3210	259	15	development	development	NOUN
ajfa-3210	259	16	of	of	ADP
ajfa-3210	259	17	a	a	DET
ajfa-3210	259	18	research	research	NOUN
ajfa-3210	259	19	-	-	PUNCT
ajfa-3210	259	20	worthy	worthy	ADJ
ajfa-3210	259	21	problem	problem	NOUN
ajfa-3210	259	22	.	.	PUNCT
ajfa-3210	260	1	informing	inform	VERB
ajfa-3210	260	2	science	science	NOUN
ajfa-3210	260	3	:	:	PUNCT
ajfa-3210	260	4	the	the	DET
ajfa-3210	260	5	international	international	ADJ
ajfa-3210	260	6	journal	journal	NOUN
ajfa-3210	260	7	of	of	ADP
ajfa-3210	260	8	an	an	DET
ajfa-3210	260	9	emerging	emerge	VERB
ajfa-3210	260	10	transdiscipline	transdiscipline	NOUN
ajfa-3210	260	11	,	,	PUNCT
ajfa-3210	260	12	11	11	NUM
ajfa-3210	260	13	,	,	PUNCT
ajfa-3210	260	14	17	17	NUM
ajfa-3210	260	15	-	-	SYM
ajfa-3210	260	16	33	33	NUM
ajfa-3210	260	17	.	.	PUNCT
ajfa-3210	261	1	retrieved	retrieve	VERB
ajfa-3210	261	2	from	from	ADP
ajfa-3210	261	3	http://inform.nu/articles/vol11/isjv11p017-033ellis486.pdf	http://inform.nu/articles/vol11/isjv11p017-033ellis486.pdf	PROPN
ajfa-3210	261	4	ferrer	ferrer	PROPN
ajfa-3210	261	5	,	,	PUNCT
ajfa-3210	261	6	r.	r.	PROPN
ajfa-3210	261	7	c.	c.	PROPN
ajfa-3210	261	8	,	,	PUNCT
ajfa-3210	261	9	&	&	CCONJ
ajfa-3210	261	10	ferrer	ferrer	PROPN
ajfa-3210	261	11	,	,	PUNCT
ajfa-3210	261	12	g.	g.	PROPN
ajfa-3210	261	13	j.	j.	PROPN
ajfa-3210	261	14	(	(	PUNCT
ajfa-3210	261	15	2011	2011	NUM
ajfa-3210	261	16	)	)	PUNCT
ajfa-3210	261	17	.	.	PUNCT
ajfa-3210	262	1	the	the	DET
ajfa-3210	262	2	relationship	relationship	NOUN
ajfa-3210	262	3	between	between	ADP
ajfa-3210	262	4	profitability	profitability	NOUN
ajfa-3210	262	5	and	and	CCONJ
ajfa-3210	262	6	the	the	DET
ajfa-3210	262	7	level	level	NOUN
ajfa-3210	262	8	of	of	ADP
ajfa-3210	262	9	compliance	compliance	NOUN
ajfa-3210	262	10	to	to	ADP
ajfa-3210	262	11	the	the	DET
ajfa-3210	262	12	international	international	ADJ
ajfa-3210	262	13	financial	financial	ADJ
ajfa-3210	262	14	reporting	reporting	NOUN
ajfa-3210	262	15	standards	standard	NOUN
ajfa-3210	262	16	(	(	PUNCT
ajfa-3210	262	17	ifrs	ifrs	NOUN
ajfa-3210	262	18	):	):	PUNCT
ajfa-3210	262	19	an	an	DET
ajfa-3210	262	20	empirical	empirical	ADJ
ajfa-3210	262	21	investigation	investigation	NOUN
ajfa-3210	262	22	on	on	ADP
ajfa-3210	262	23	publicly	publicly	ADV
ajfa-3210	262	24	listed	list	VERB
ajfa-3210	262	25	corporations	corporation	NOUN
ajfa-3210	262	26	in	in	ADP
ajfa-3210	262	27	the	the	DET
ajfa-3210	262	28	philippines	philippine	NOUN
ajfa-3210	262	29	.	.	PUNCT
ajfa-3210	263	1	academy	academy	PROPN
ajfa-3210	263	2	of	of	ADP
ajfa-3210	263	3	accounting	accounting	PROPN
ajfa-3210	263	4	and	and	CCONJ
ajfa-3210	263	5	financial	financial	ADJ
ajfa-3210	263	6	studies	study	NOUN
ajfa-3210	263	7	journal	journal	NOUN
ajfa-3210	263	8	,	,	PUNCT
ajfa-3210	263	9	15(4	15(4	NUM
ajfa-3210	263	10	)	)	PUNCT
ajfa-3210	263	11	,	,	PUNCT
ajfa-3210	263	12	61	61	NUM
ajfa-3210	263	13	-	-	SYM
ajfa-3210	263	14	82	82	NUM
ajfa-3210	263	15	.	.	PUNCT
ajfa-3210	263	16	retrieved	retrieve	VERB
ajfa-3210	263	17	from	from	ADP
ajfa-3210	263	18	http://www.alliedacademies.org/public/affiliateacademies/aafs.aspx	http://www.alliedacademies.org/public/affiliateacademies/aafs.aspx	PROPN
ajfa-3210	263	19	gelso	gelso	PROPN
ajfa-3210	263	20	,	,	PUNCT
ajfa-3210	263	21	c.	c.	PROPN
ajfa-3210	263	22	(	(	PUNCT
ajfa-3210	263	23	2006	2006	NUM
ajfa-3210	263	24	)	)	PUNCT
ajfa-3210	263	25	.	.	PUNCT
ajfa-3210	264	1	applying	apply	VERB
ajfa-3210	264	2	theories	theory	NOUN
ajfa-3210	264	3	to	to	ADP
ajfa-3210	264	4	research	research	VERB
ajfa-3210	264	5	:	:	PUNCT
ajfa-3210	264	6	the	the	DET
ajfa-3210	264	7	interplay	interplay	NOUN
ajfa-3210	264	8	of	of	ADP
ajfa-3210	264	9	theory	theory	NOUN
ajfa-3210	264	10	and	and	CCONJ
ajfa-3210	264	11	research	research	NOUN
ajfa-3210	264	12	in	in	ADP
ajfa-3210	264	13	science	science	NOUN
ajfa-3210	264	14	.	.	PUNCT
ajfa-3210	265	1	in	in	ADP
ajfa-3210	265	2	leong	leong	PROPN
ajfa-3210	265	3	,	,	PUNCT
ajfa-3210	265	4	f.t	f.t	PROPN
ajfa-3210	265	5	.	.	PROPN
ajfa-3210	265	6	,	,	PUNCT
ajfa-3210	265	7	&	&	CCONJ
ajfa-3210	265	8	austin	austin	PROPN
ajfa-3210	265	9	,	,	PUNCT
ajfa-3210	265	10	j.t	j.t	PROPN
ajfa-3210	265	11	.	.	PROPN
ajfa-3210	265	12	(	(	PUNCT
ajfa-3210	265	13	eds	ed	NOUN
ajfa-3210	265	14	.	.	PUNCT
ajfa-3210	265	15	)	)	PUNCT
ajfa-3210	265	16	.	.	PUNCT
ajfa-3210	266	1	the	the	DET
ajfa-3210	266	2	psychology	psychology	NOUN
ajfa-3210	266	3	research	research	NOUN
ajfa-3210	266	4	handbook	handbook	NOUN
ajfa-3210	266	5	,	,	PUNCT
ajfa-3210	266	6	2	2	NUM
ajfa-3210	266	7	,	,	PUNCT
ajfa-3210	266	8	456	456	NUM
ajfa-3210	266	9	-	-	SYM
ajfa-3210	266	10	465	465	NUM
ajfa-3210	266	11	)	)	PUNCT
ajfa-3210	266	12	.	.	PUNCT
ajfa-3210	267	1	thousand	thousand	NUM
ajfa-3210	267	2	oaks	oak	NOUN
ajfa-3210	267	3	,	,	PUNCT
ajfa-3210	267	4	ca	can	AUX
ajfa-3210	267	5	:	:	PUNCT
ajfa-3210	267	6	sage	sage	VERB
ajfa-3210	267	7	publications	publication	NOUN
ajfa-3210	267	8	.	.	PUNCT
ajfa-3210	268	1	doi:10.4135/978	doi:10.4135/978	NOUN
ajfa-3210	268	2	-	-	SYM
ajfa-3210	268	3	1	1	NUM
ajfa-3210	268	4	-	-	PUNCT
ajfa-3210	268	5	41297	41297	NUM
ajfa-3210	268	6	asian	asian	ADJ
ajfa-3210	268	7	journal	journal	NOUN
ajfa-3210	268	8	of	of	ADP
ajfa-3210	268	9	finance	finance	PROPN
ajfa-3210	268	10	&	&	CCONJ
ajfa-3210	268	11	accounting	accounting	PROPN
ajfa-3210	268	12	issn	issn	PROPN
ajfa-3210	268	13	1946	1946	NUM
ajfa-3210	268	14	-	-	PUNCT
ajfa-3210	268	15	052x	052x	NOUN
ajfa-3210	268	16	2013	2013	NUM
ajfa-3210	268	17	,	,	PUNCT
ajfa-3210	268	18	vol	vol	NOUN
ajfa-3210	268	19	.	.	PROPN
ajfa-3210	268	20	5	5	NUM
ajfa-3210	268	21	,	,	PUNCT
ajfa-3210	268	22	no	no	INTJ
ajfa-3210	268	23	.	.	NOUN
ajfa-3210	268	24	1	1	NUM
ajfa-3210	268	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	268	26	194	194	NUM
ajfa-3210	268	27	giuliani	giuliani	PROPN
ajfa-3210	268	28	,	,	PUNCT
ajfa-3210	268	29	m.	m.	NOUN
ajfa-3210	268	30	(	(	PUNCT
ajfa-3210	268	31	2009	2009	NUM
ajfa-3210	268	32	)	)	PUNCT
ajfa-3210	268	33	.	.	PUNCT
ajfa-3210	269	1	intellectual	intellectual	ADJ
ajfa-3210	269	2	capital	capital	NOUN
ajfa-3210	269	3	under	under	ADP
ajfa-3210	269	4	the	the	DET
ajfa-3210	269	5	temporal	temporal	ADJ
ajfa-3210	269	6	lens	len	NOUN
ajfa-3210	269	7	.	.	PUNCT
ajfa-3210	270	1	journal	journal	PROPN
ajfa-3210	270	2	of	of	ADP
ajfa-3210	270	3	intellectual	intellectual	ADJ
ajfa-3210	270	4	capital	capital	NOUN
ajfa-3210	270	5	,	,	PUNCT
ajfa-3210	270	6	10(2	10(2	NUM
ajfa-3210	270	7	)	)	PUNCT
ajfa-3210	270	8	,	,	PUNCT
ajfa-3210	270	9	246	246	NUM
ajfa-3210	270	10	-	-	SYM
ajfa-3210	270	11	259	259	NUM
ajfa-3210	270	12	.	.	PUNCT
ajfa-3210	271	1	http://dx.doi.org/10.1108/14691930910952641	http://dx.doi.org/10.1108/14691930910952641	PROPN
ajfa-3210	271	2	harlow	harlow	PROPN
ajfa-3210	271	3	,	,	PUNCT
ajfa-3210	271	4	e.	e.	PROPN
ajfa-3210	271	5	(	(	PUNCT
ajfa-3210	271	6	2009	2009	NUM
ajfa-3210	271	7	)	)	PUNCT
ajfa-3210	271	8	.	.	PUNCT
ajfa-3210	272	1	contribution	contribution	NOUN
ajfa-3210	272	2	,	,	PUNCT
ajfa-3210	272	3	theoretical	theoretical	ADJ
ajfa-3210	272	4	.	.	PUNCT
ajfa-3210	273	1	in	in	ADP
ajfa-3210	273	2	mills	mill	NOUN
ajfa-3210	273	3	,	,	PUNCT
ajfa-3210	273	4	a.	a.	PROPN
ajfa-3210	273	5	j.	j.	PROPN
ajfa-3210	273	6	,	,	PUNCT
ajfa-3210	273	7	durepos	durepos	PROPN
ajfa-3210	273	8	,	,	PUNCT
ajfa-3210	273	9	g.	g.	PROPN
ajfa-3210	273	10	,	,	PUNCT
ajfa-3210	273	11	&	&	CCONJ
ajfa-3210	273	12	wiebe	wiebe	PROPN
ajfa-3210	273	13	,	,	PUNCT
ajfa-3210	273	14	e.	e.	PROPN
ajfa-3210	273	15	(	(	PUNCT
ajfa-3210	273	16	eds	eds	PROPN
ajfa-3210	273	17	.	.	PUNCT
ajfa-3210	273	18	)	)	PUNCT
ajfa-3210	273	19	.	.	PUNCT
ajfa-3210	274	1	encyclopedia	encyclopedia	NOUN
ajfa-3210	274	2	of	of	ADP
ajfa-3210	274	3	case	case	NOUN
ajfa-3210	274	4	study	study	NOUN
ajfa-3210	274	5	research	research	NOUN
ajfa-3210	274	6	,	,	PUNCT
ajfa-3210	274	7	237239	237239	NUM
ajfa-3210	274	8	.	.	PUNCT
ajfa-3210	275	1	thousand	thousand	NUM
ajfa-3210	275	2	oaks	oak	NOUN
ajfa-3210	275	3	,	,	PUNCT
ajfa-3210	275	4	ca	can	AUX
ajfa-3210	275	5	:	:	PUNCT
ajfa-3210	275	6	sage	sage	NOUN
ajfa-3210	275	7	publications	publication	NOUN
ajfa-3210	275	8	.	.	PUNCT
ajfa-3210	275	9	retrieved	retrieve	VERB
ajfa-3210	275	10	from	from	ADP
ajfa-3210	275	11	http://www.sage-ereference.com	http://www.sage-ereference.com	X
ajfa-3210	275	12	henry	henry	PROPN
ajfa-3210	275	13	,	,	PUNCT
ajfa-3210	275	14	d.	d.	PROPN
ajfa-3210	275	15	(	(	PUNCT
ajfa-3210	275	16	2010	2010	NUM
ajfa-3210	275	17	)	)	PUNCT
ajfa-3210	275	18	.	.	PUNCT
ajfa-3210	276	1	agency	agency	NOUN
ajfa-3210	276	2	costs	cost	NOUN
ajfa-3210	276	3	,	,	PUNCT
ajfa-3210	276	4	ownership	ownership	NOUN
ajfa-3210	276	5	structure	structure	NOUN
ajfa-3210	276	6	and	and	CCONJ
ajfa-3210	276	7	corporate	corporate	ADJ
ajfa-3210	276	8	governance	governance	NOUN
ajfa-3210	276	9	compliance	compliance	NOUN
ajfa-3210	276	10	:	:	PUNCT
ajfa-3210	276	11	a	a	DET
ajfa-3210	276	12	private	private	ADJ
ajfa-3210	276	13	contracting	contracting	NOUN
ajfa-3210	276	14	perspective	perspective	NOUN
ajfa-3210	276	15	.	.	PUNCT
ajfa-3210	277	1	pacific	pacific	ADJ
ajfa-3210	277	2	-	-	PUNCT
ajfa-3210	277	3	basin	basin	NOUN
ajfa-3210	277	4	finance	finance	NOUN
ajfa-3210	277	5	journal	journal	NOUN
ajfa-3210	277	6	,	,	PUNCT
ajfa-3210	277	7	18(1	18(1	NUM
ajfa-3210	277	8	)	)	PUNCT
ajfa-3210	277	9	,	,	PUNCT
ajfa-3210	277	10	24	24	NUM
ajfa-3210	277	11	-	-	SYM
ajfa-3210	277	12	46	46	NUM
ajfa-3210	277	13	.	.	PUNCT
ajfa-3210	278	1	http://dx.doi.org/10.1016/j.pacfin.2009.05.004	http://dx.doi.org/10.1016/j.pacfin.2009.05.004	PROPN
ajfa-3210	278	2	ho	ho	PROPN
ajfa-3210	278	3	,	,	PUNCT
ajfa-3210	278	4	l.	l.	PROPN
ajfa-3210	278	5	j.	j.	PROPN
ajfa-3210	278	6	,	,	PUNCT
ajfa-3210	278	7	&	&	CCONJ
ajfa-3210	278	8	taylor	taylor	PROPN
ajfa-3210	278	9	,	,	PUNCT
ajfa-3210	278	10	m.	m.	PROPN
ajfa-3210	278	11	e.	e.	PROPN
ajfa-3210	278	12	(	(	PUNCT
ajfa-3210	278	13	2007	2007	NUM
ajfa-3210	278	14	)	)	PUNCT
ajfa-3210	278	15	.	.	PUNCT
ajfa-3210	279	1	an	an	DET
ajfa-3210	279	2	empirical	empirical	ADJ
ajfa-3210	279	3	analysis	analysis	NOUN
ajfa-3210	279	4	of	of	ADP
ajfa-3210	279	5	triple	triple	ADJ
ajfa-3210	279	6	bottom	bottom	ADJ
ajfa-3210	279	7	-	-	PUNCT
ajfa-3210	279	8	line	line	NOUN
ajfa-3210	279	9	reporting	reporting	NOUN
ajfa-3210	279	10	and	and	CCONJ
ajfa-3210	279	11	its	its	PRON
ajfa-3210	279	12	determinants	determinant	NOUN
ajfa-3210	279	13	:	:	PUNCT
ajfa-3210	279	14	evidence	evidence	NOUN
ajfa-3210	279	15	from	from	ADP
ajfa-3210	279	16	the	the	DET
ajfa-3210	279	17	united	united	PROPN
ajfa-3210	279	18	states	states	PROPN
ajfa-3210	279	19	and	and	CCONJ
ajfa-3210	279	20	japan	japan	PROPN
ajfa-3210	279	21	.	.	PUNCT
ajfa-3210	280	1	journal	journal	PROPN
ajfa-3210	280	2	of	of	ADP
ajfa-3210	280	3	international	international	ADJ
ajfa-3210	280	4	financial	financial	ADJ
ajfa-3210	280	5	management	management	NOUN
ajfa-3210	280	6	and	and	CCONJ
ajfa-3210	280	7	accounting	accounting	NOUN
ajfa-3210	280	8	,	,	PUNCT
ajfa-3210	280	9	18(2	18(2	NUM
ajfa-3210	280	10	)	)	PUNCT
ajfa-3210	280	11	,	,	PUNCT
ajfa-3210	280	12	123	123	NUM
ajfa-3210	280	13	-	-	SYM
ajfa-3210	280	14	150	150	NUM
ajfa-3210	280	15	.	.	PUNCT
ajfa-3210	281	1	http://dx.doi.org/10.1111/j.1467-646x.2007.01010.x	http://dx.doi.org/10.1111/j.1467-646x.2007.01010.x	ADJ
ajfa-3210	281	2	jeanjean	jeanjean	NOUN
ajfa-3210	281	3	,	,	PUNCT
ajfa-3210	281	4	t.	t.	PROPN
ajfa-3210	281	5	,	,	PUNCT
ajfa-3210	281	6	&	&	CCONJ
ajfa-3210	281	7	ramirez	ramirez	PROPN
ajfa-3210	281	8	,	,	PUNCT
ajfa-3210	281	9	c.	c.	PROPN
ajfa-3210	281	10	(	(	PUNCT
ajfa-3210	281	11	2009	2009	NUM
ajfa-3210	281	12	)	)	PUNCT
ajfa-3210	281	13	.	.	PUNCT
ajfa-3210	282	1	back	back	ADV
ajfa-3210	282	2	to	to	ADP
ajfa-3210	282	3	the	the	DET
ajfa-3210	282	4	origins	origin	NOUN
ajfa-3210	282	5	of	of	ADP
ajfa-3210	282	6	positive	positive	ADJ
ajfa-3210	282	7	theories	theory	NOUN
ajfa-3210	282	8	:	:	PUNCT
ajfa-3210	282	9	a	a	DET
ajfa-3210	282	10	contribution	contribution	NOUN
ajfa-3210	282	11	to	to	ADP
ajfa-3210	282	12	an	an	DET
ajfa-3210	282	13	analysis	analysis	NOUN
ajfa-3210	282	14	of	of	ADP
ajfa-3210	282	15	paradigm	paradigm	NOUN
ajfa-3210	282	16	changes	change	NOUN
ajfa-3210	282	17	in	in	ADP
ajfa-3210	282	18	accounting	accounting	NOUN
ajfa-3210	282	19	research	research	NOUN
ajfa-3210	282	20	.	.	PUNCT
ajfa-3210	283	1	accounting	account	VERB
ajfa-3210	283	2	in	in	ADP
ajfa-3210	283	3	europe	europe	PROPN
ajfa-3210	283	4	,	,	PUNCT
ajfa-3210	283	5	6(1	6(1	NUM
ajfa-3210	283	6	)	)	PUNCT
ajfa-3210	283	7	,	,	PUNCT
ajfa-3210	283	8	107	107	NUM
ajfa-3210	283	9	-	-	SYM
ajfa-3210	283	10	126	126	NUM
ajfa-3210	283	11	.	.	PUNCT
ajfa-3210	284	1	http://dx.doi.org/10.1080/17449480902896510	http://dx.doi.org/10.1080/17449480902896510	VERB
ajfa-3210	284	2	kakkuri	kakkuri	PROPN
ajfa-3210	284	3	-	-	PUNCT
ajfa-3210	284	4	knuuttila	knuuttila	PROPN
ajfa-3210	284	5	,	,	PUNCT
ajfa-3210	284	6	m.	m.	NOUN
ajfa-3210	284	7	l.	l.	PROPN
ajfa-3210	284	8	,	,	PUNCT
ajfa-3210	284	9	lukka	lukka	PROPN
ajfa-3210	284	10	,	,	PUNCT
ajfa-3210	284	11	k.	k.	PROPN
ajfa-3210	284	12	&	&	CCONJ
ajfa-3210	284	13	kuorikoski	kuorikoski	PROPN
ajfa-3210	284	14	,	,	PUNCT
ajfa-3210	284	15	j.	j.	PROPN
ajfa-3210	284	16	(	(	PUNCT
ajfa-3210	284	17	2008	2008	NUM
ajfa-3210	284	18	)	)	PUNCT
ajfa-3210	284	19	.	.	PUNCT
ajfa-3210	285	1	straddling	straddle	VERB
ajfa-3210	285	2	between	between	ADP
ajfa-3210	285	3	paradigms	paradigm	NOUN
ajfa-3210	285	4	:	:	PUNCT
ajfa-3210	285	5	a	a	DET
ajfa-3210	285	6	naturalistic	naturalistic	ADJ
ajfa-3210	285	7	philosophical	philosophical	ADJ
ajfa-3210	285	8	study	study	NOUN
ajfa-3210	285	9	on	on	ADP
ajfa-3210	285	10	interpretive	interpretive	ADJ
ajfa-3210	285	11	research	research	NOUN
ajfa-3210	285	12	in	in	ADP
ajfa-3210	285	13	management	management	NOUN
ajfa-3210	285	14	accounting	accounting	NOUN
ajfa-3210	285	15	.	.	PUNCT
ajfa-3210	286	1	accounting	accounting	NOUN
ajfa-3210	286	2	,	,	PUNCT
ajfa-3210	286	3	organizations	organization	NOUN
ajfa-3210	286	4	and	and	CCONJ
ajfa-3210	286	5	society	society	NOUN
ajfa-3210	286	6	,	,	PUNCT
ajfa-3210	286	7	33	33	NUM
ajfa-3210	286	8	(	(	PUNCT
ajfa-3210	286	9	2	2	NUM
ajfa-3210	286	10	-	-	SYM
ajfa-3210	286	11	3	3	NUM
ajfa-3210	286	12	)	)	PUNCT
ajfa-3210	286	13	,	,	PUNCT
ajfa-3210	286	14	267	267	NUM
ajfa-3210	286	15	-	-	SYM
ajfa-3210	286	16	91	91	NUM
ajfa-3210	286	17	.	.	PUNCT
ajfa-3210	287	1	http://dx.doi.org/10.1016/j.aos.2006.12.003	http://dx.doi.org/10.1016/j.aos.2006.12.003	PROPN
ajfa-3210	287	2	kang	kang	PROPN
ajfa-3210	287	3	,	,	PUNCT
ajfa-3210	287	4	h.	h.	PROPN
ajfa-3210	287	5	h.	h.	PROPN
ajfa-3210	287	6	,	,	PUNCT
ajfa-3210	287	7	&	&	CCONJ
ajfa-3210	287	8	gray	gray	PROPN
ajfa-3210	287	9	,	,	PUNCT
ajfa-3210	287	10	s.	s.	PROPN
ajfa-3210	287	11	j.	j.	PROPN
ajfa-3210	287	12	(	(	PUNCT
ajfa-3210	287	13	2011	2011	NUM
ajfa-3210	287	14	)	)	PUNCT
ajfa-3210	287	15	.	.	PUNCT
ajfa-3210	288	1	reporting	report	VERB
ajfa-3210	288	2	intangible	intangible	ADJ
ajfa-3210	288	3	assets	asset	NOUN
ajfa-3210	288	4	:	:	PUNCT
ajfa-3210	288	5	voluntary	voluntary	ADJ
ajfa-3210	288	6	disclosure	disclosure	NOUN
ajfa-3210	288	7	practices	practice	NOUN
ajfa-3210	288	8	of	of	ADP
ajfa-3210	288	9	top	top	ADJ
ajfa-3210	288	10	emerging	emerge	VERB
ajfa-3210	288	11	market	market	NOUN
ajfa-3210	288	12	companies	company	NOUN
ajfa-3210	288	13	.	.	PUNCT
ajfa-3210	289	1	the	the	DET
ajfa-3210	289	2	international	international	ADJ
ajfa-3210	289	3	journal	journal	NOUN
ajfa-3210	289	4	of	of	ADP
ajfa-3210	289	5	accounting	accounting	NOUN
ajfa-3210	289	6	,	,	PUNCT
ajfa-3210	289	7	46(4	46(4	NOUN
ajfa-3210	289	8	)	)	PUNCT
ajfa-3210	289	9	,	,	PUNCT
ajfa-3210	289	10	402	402	NUM
ajfa-3210	289	11	-	-	SYM
ajfa-3210	289	12	423	423	NUM
ajfa-3210	289	13	.	.	PUNCT
ajfa-3210	290	1	http://dx.doi.org/10.1016/j.intacc.2011.09.007	http://dx.doi.org/10.1016/j.intacc.2011.09.007	PROPN
ajfa-3210	290	2	kelton	kelton	PROPN
ajfa-3210	290	3	,	,	PUNCT
ajfa-3210	290	4	a.	a.	PROPN
ajfa-3210	290	5	s.	s.	PROPN
ajfa-3210	290	6	,	,	PUNCT
ajfa-3210	290	7	&	&	CCONJ
ajfa-3210	290	8	yang	yang	PROPN
ajfa-3210	290	9	,	,	PUNCT
ajfa-3210	290	10	y.	y.	PROPN
ajfa-3210	290	11	(	(	PUNCT
ajfa-3210	290	12	2008	2008	NUM
ajfa-3210	290	13	)	)	PUNCT
ajfa-3210	290	14	.	.	PUNCT
ajfa-3210	291	1	the	the	DET
ajfa-3210	291	2	impact	impact	NOUN
ajfa-3210	291	3	of	of	ADP
ajfa-3210	291	4	corporate	corporate	ADJ
ajfa-3210	291	5	governance	governance	NOUN
ajfa-3210	291	6	on	on	ADP
ajfa-3210	291	7	internet	internet	NOUN
ajfa-3210	291	8	financial	financial	ADJ
ajfa-3210	291	9	reporting	reporting	NOUN
ajfa-3210	291	10	.	.	PUNCT
ajfa-3210	292	1	journal	journal	NOUN
ajfa-3210	292	2	of	of	ADP
ajfa-3210	292	3	accounting	accounting	NOUN
ajfa-3210	292	4	and	and	CCONJ
ajfa-3210	292	5	public	public	ADJ
ajfa-3210	292	6	policy	policy	NOUN
ajfa-3210	292	7	,	,	PUNCT
ajfa-3210	292	8	27(1	27(1	NUM
ajfa-3210	292	9	)	)	PUNCT
ajfa-3210	292	10	,	,	PUNCT
ajfa-3210	292	11	62	62	NUM
ajfa-3210	292	12	-	-	SYM
ajfa-3210	292	13	87	87	NUM
ajfa-3210	292	14	.	.	PUNCT
ajfa-3210	293	1	http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.001	http://dx.doi.org/10.1016/j.jaccpubpol.2007.11.001	VERB
ajfa-3210	293	2	kent	kent	NOUN
ajfa-3210	293	3	,	,	PUNCT
ajfa-3210	293	4	p.	p.	PROPN
ajfa-3210	293	5	,	,	PUNCT
ajfa-3210	293	6	&	&	CCONJ
ajfa-3210	293	7	stewart	stewart	PROPN
ajfa-3210	293	8	,	,	PUNCT
ajfa-3210	293	9	j.	j.	PROPN
ajfa-3210	293	10	(	(	PUNCT
ajfa-3210	293	11	2008	2008	NUM
ajfa-3210	293	12	)	)	PUNCT
ajfa-3210	293	13	.	.	PUNCT
ajfa-3210	294	1	corporate	corporate	ADJ
ajfa-3210	294	2	governance	governance	NOUN
ajfa-3210	294	3	and	and	CCONJ
ajfa-3210	294	4	disclosures	disclosure	NOUN
ajfa-3210	294	5	on	on	ADP
ajfa-3210	294	6	the	the	DET
ajfa-3210	294	7	transition	transition	NOUN
ajfa-3210	294	8	to	to	ADP
ajfa-3210	294	9	international	international	ADJ
ajfa-3210	294	10	financial	financial	ADJ
ajfa-3210	294	11	reporting	reporting	NOUN
ajfa-3210	294	12	standards	standard	NOUN
ajfa-3210	294	13	.	.	PUNCT
ajfa-3210	295	1	accounting	accounting	NOUN
ajfa-3210	295	2	&	&	CCONJ
ajfa-3210	295	3	finance	finance	PROPN
ajfa-3210	295	4	,	,	PUNCT
ajfa-3210	295	5	48(4	48(4	PROPN
ajfa-3210	295	6	)	)	PUNCT
ajfa-3210	295	7	,	,	PUNCT
ajfa-3210	295	8	649	649	NUM
ajfa-3210	295	9	-	-	SYM
ajfa-3210	295	10	671	671	NUM
ajfa-3210	295	11	.	.	PUNCT
ajfa-3210	296	1	http://dx.doi.org/10.1111/j.1467-629x.2007.00257.x	http://dx.doi.org/10.1111/j.1467-629x.2007.00257.x	NOUN
ajfa-3210	296	2	ketchen	ketchen	NOUN
ajfa-3210	296	3	,	,	PUNCT
ajfa-3210	296	4	jr	jr	PROPN
ajfa-3210	296	5	.	.	PROPN
ajfa-3210	296	6	,	,	PUNCT
ajfa-3210	296	7	d.	d.	PROPN
ajfa-3210	296	8	j.	j.	PROPN
ajfa-3210	296	9	,	,	PUNCT
ajfa-3210	296	10	&	&	CCONJ
ajfa-3210	296	11	hult	hult	PROPN
ajfa-3210	296	12	,	,	PUNCT
ajfa-3210	296	13	g.	g.	PROPN
ajfa-3210	296	14	t.	t.	PROPN
ajfa-3210	296	15	m.	m.	NOUN
ajfa-3210	296	16	(	(	PUNCT
ajfa-3210	296	17	2011	2011	NUM
ajfa-3210	296	18	)	)	PUNCT
ajfa-3210	296	19	,	,	PUNCT
ajfa-3210	296	20	building	build	VERB
ajfa-3210	296	21	theory	theory	NOUN
ajfa-3210	296	22	about	about	ADP
ajfa-3210	296	23	supply	supply	NOUN
ajfa-3210	296	24	chain	chain	NOUN
ajfa-3210	296	25	management	management	NOUN
ajfa-3210	296	26	:	:	PUNCT
ajfa-3210	296	27	some	some	DET
ajfa-3210	296	28	tools	tool	NOUN
ajfa-3210	296	29	from	from	ADP
ajfa-3210	296	30	the	the	DET
ajfa-3210	296	31	organizational	organizational	ADJ
ajfa-3210	296	32	sciences	science	NOUN
ajfa-3210	296	33	.	.	PUNCT
ajfa-3210	296	34	journal	journal	PROPN
ajfa-3210	296	35	of	of	ADP
ajfa-3210	296	36	supply	supply	NOUN
ajfa-3210	296	37	chain	chain	NOUN
ajfa-3210	296	38	management	management	NOUN
ajfa-3210	296	39	,	,	PUNCT
ajfa-3210	296	40	47(2	47(2	PROPN
ajfa-3210	296	41	)	)	PUNCT
ajfa-3210	296	42	,	,	PUNCT
ajfa-3210	296	43	12–18	12–18	NUM
ajfa-3210	296	44	.	.	PUNCT
ajfa-3210	297	1	http://dx.doi.org/10.1111/j.1745-493x.2011.03220.x	http://dx.doi.org/10.1111/j.1745-493x.2011.03220.x	PROPN
ajfa-3210	297	2	kimberlin	kimberlin	PROPN
ajfa-3210	297	3	,	,	PUNCT
ajfa-3210	297	4	c.	c.	PROPN
ajfa-3210	297	5	l.	l.	PROPN
ajfa-3210	297	6	&	&	CCONJ
ajfa-3210	297	7	winterstein	winterstein	PROPN
ajfa-3210	297	8	,	,	PUNCT
ajfa-3210	297	9	a.	a.	NOUN
ajfa-3210	297	10	(	(	PUNCT
ajfa-3210	297	11	2008	2008	NUM
ajfa-3210	297	12	)	)	PUNCT
ajfa-3210	297	13	.	.	PUNCT
ajfa-3210	298	1	validity	validity	NOUN
ajfa-3210	298	2	and	and	CCONJ
ajfa-3210	298	3	reliability	reliability	NOUN
ajfa-3210	298	4	of	of	ADP
ajfa-3210	298	5	measurement	measurement	NOUN
ajfa-3210	298	6	instruments	instrument	NOUN
ajfa-3210	298	7	used	use	VERB
ajfa-3210	298	8	in	in	ADP
ajfa-3210	298	9	research	research	NOUN
ajfa-3210	298	10	.	.	PUNCT
ajfa-3210	299	1	american	american	ADJ
ajfa-3210	299	2	journal	journal	PROPN
ajfa-3210	299	3	of	of	ADP
ajfa-3210	299	4	health	health	NOUN
ajfa-3210	299	5	-	-	PUNCT
ajfa-3210	299	6	system	system	NOUN
ajfa-3210	299	7	pharmacy	pharmacy	NOUN
ajfa-3210	299	8	,	,	PUNCT
ajfa-3210	299	9	65	65	NUM
ajfa-3210	299	10	,	,	PUNCT
ajfa-3210	299	11	2276	2276	NUM
ajfa-3210	299	12	-	-	SYM
ajfa-3210	299	13	2284	2284	NUM
ajfa-3210	299	14	.	.	PUNCT
ajfa-3210	300	1	doi	doi	NOUN
ajfa-3210	300	2	:	:	PUNCT
ajfa-3210	300	3	10.2146	10.2146	NUM
ajfa-3210	300	4	/	/	SYM
ajfa-3210	300	5	ajhp07036	ajhp07036	PROPN
ajfa-3210	300	6	li	li	PROPN
ajfa-3210	300	7	,	,	PUNCT
ajfa-3210	300	8	j.	j.	PROPN
ajfa-3210	300	9	,	,	PUNCT
ajfa-3210	300	10	pike	pike	PROPN
ajfa-3210	300	11	,	,	PUNCT
ajfa-3210	300	12	r.	r.	PROPN
ajfa-3210	300	13	,	,	PUNCT
ajfa-3210	300	14	&	&	CCONJ
ajfa-3210	300	15	haniffa	haniffa	PROPN
ajfa-3210	300	16	,	,	PUNCT
ajfa-3210	300	17	r.	r.	PROPN
ajfa-3210	300	18	(	(	PUNCT
ajfa-3210	300	19	2008	2008	NUM
ajfa-3210	300	20	)	)	PUNCT
ajfa-3210	300	21	.	.	PUNCT
ajfa-3210	301	1	intellectual	intellectual	ADJ
ajfa-3210	301	2	capital	capital	NOUN
ajfa-3210	301	3	disclosure	disclosure	NOUN
ajfa-3210	301	4	and	and	CCONJ
ajfa-3210	301	5	corporate	corporate	ADJ
ajfa-3210	301	6	governance	governance	NOUN
ajfa-3210	301	7	structure	structure	NOUN
ajfa-3210	301	8	in	in	ADP
ajfa-3210	301	9	uk	uk	PROPN
ajfa-3210	301	10	firms	firm	NOUN
ajfa-3210	301	11	.	.	PUNCT
ajfa-3210	302	1	accounting	accounting	NOUN
ajfa-3210	302	2	and	and	CCONJ
ajfa-3210	302	3	business	business	NOUN
ajfa-3210	302	4	research	research	NOUN
ajfa-3210	302	5	,	,	PUNCT
ajfa-3210	302	6	38(2	38(2	NOUN
ajfa-3210	302	7	)	)	PUNCT
ajfa-3210	302	8	,	,	PUNCT
ajfa-3210	302	9	137	137	NUM
ajfa-3210	302	10	-	-	SYM
ajfa-3210	302	11	144,146,149,151	144,146,149,151	NUM
ajfa-3210	302	12	-	-	SYM
ajfa-3210	302	13	159	159	NUM
ajfa-3210	302	14	.	.	PUNCT
ajfa-3210	303	1	http://dx.doi.org/10.1080/00014788.2008.9663326	http://dx.doi.org/10.1080/00014788.2008.9663326	NOUN
ajfa-3210	303	2	asian	asian	ADJ
ajfa-3210	303	3	journal	journal	NOUN
ajfa-3210	303	4	of	of	ADP
ajfa-3210	303	5	finance	finance	PROPN
ajfa-3210	303	6	&	&	CCONJ
ajfa-3210	303	7	accounting	accounting	PROPN
ajfa-3210	303	8	issn	issn	PROPN
ajfa-3210	303	9	1946	1946	NUM
ajfa-3210	303	10	-	-	PUNCT
ajfa-3210	303	11	052x	052x	NOUN
ajfa-3210	303	12	2013	2013	NUM
ajfa-3210	303	13	,	,	PUNCT
ajfa-3210	303	14	vol	vol	NOUN
ajfa-3210	303	15	.	.	PROPN
ajfa-3210	303	16	5	5	NUM
ajfa-3210	303	17	,	,	PUNCT
ajfa-3210	303	18	no	no	INTJ
ajfa-3210	303	19	.	.	NOUN
ajfa-3210	303	20	1	1	NUM
ajfa-3210	303	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	303	22	195	195	NUM
ajfa-3210	303	23	malmi	malmi	NOUN
ajfa-3210	303	24	,	,	PUNCT
ajfa-3210	303	25	t.	t.	PROPN
ajfa-3210	303	26	,	,	PUNCT
ajfa-3210	303	27	&	&	CCONJ
ajfa-3210	303	28	granlund	granlund	NOUN
ajfa-3210	303	29	,	,	PUNCT
ajfa-3210	303	30	m.	m.	NOUN
ajfa-3210	303	31	(	(	PUNCT
ajfa-3210	303	32	2009	2009	NUM
ajfa-3210	303	33	)	)	PUNCT
ajfa-3210	303	34	.	.	PUNCT
ajfa-3210	304	1	in	in	ADP
ajfa-3210	304	2	search	search	NOUN
ajfa-3210	304	3	of	of	ADP
ajfa-3210	304	4	management	management	NOUN
ajfa-3210	304	5	accounting	accounting	NOUN
ajfa-3210	304	6	theory	theory	NOUN
ajfa-3210	304	7	.	.	PUNCT
ajfa-3210	305	1	european	european	ADJ
ajfa-3210	305	2	accounting	accounting	PROPN
ajfa-3210	305	3	review	review	PROPN
ajfa-3210	305	4	,	,	PUNCT
ajfa-3210	305	5	18(3	18(3	NUM
ajfa-3210	305	6	)	)	PUNCT
ajfa-3210	305	7	,	,	PUNCT
ajfa-3210	305	8	597	597	NUM
ajfa-3210	305	9	-	-	SYM
ajfa-3210	305	10	620	620	NUM
ajfa-3210	305	11	.	.	PUNCT
ajfa-3210	306	1	http://dx.doi.org/10.1080/09638180902863779	http://dx.doi.org/10.1080/09638180902863779	PROPN
ajfa-3210	306	2	mia	mia	PROPN
ajfa-3210	306	3	,	,	PUNCT
ajfa-3210	306	4	p.	p.	PROPN
ajfa-3210	306	5	,	,	PUNCT
ajfa-3210	306	6	&	&	CCONJ
ajfa-3210	306	7	almamun	almamun	ADJ
ajfa-3210	306	8	,	,	PUNCT
ajfa-3210	306	9	a.	a.	NOUN
ajfa-3210	306	10	(	(	PUNCT
ajfa-3210	306	11	2011	2011	NUM
ajfa-3210	306	12	)	)	PUNCT
ajfa-3210	306	13	.	.	PUNCT
ajfa-3210	307	1	corporate	corporate	ADJ
ajfa-3210	307	2	social	social	ADJ
ajfa-3210	307	3	disclosure	disclosure	NOUN
ajfa-3210	307	4	during	during	ADP
ajfa-3210	307	5	the	the	DET
ajfa-3210	307	6	global	global	ADJ
ajfa-3210	307	7	financial	financial	ADJ
ajfa-3210	307	8	crisis	crisis	NOUN
ajfa-3210	307	9	.	.	PUNCT
ajfa-3210	308	1	international	international	ADJ
ajfa-3210	308	2	journal	journal	PROPN
ajfa-3210	308	3	of	of	ADP
ajfa-3210	308	4	economics	economic	NOUN
ajfa-3210	308	5	and	and	CCONJ
ajfa-3210	308	6	finance	finance	NOUN
ajfa-3210	308	7	,	,	PUNCT
ajfa-3210	308	8	3(6	3(6	NUM
ajfa-3210	308	9	)	)	PUNCT
ajfa-3210	308	10	,	,	PUNCT
ajfa-3210	308	11	174	174	NUM
ajfa-3210	308	12	-	-	SYM
ajfa-3210	308	13	187	187	NUM
ajfa-3210	308	14	.	.	PUNCT
ajfa-3210	309	1	http://dx.doi.org/10.5539/ijef.v3n6p174	http://dx.doi.org/10.5539/ijef.v3n6p174	PROPN
ajfa-3210	309	2	miller	miller	PROPN
ajfa-3210	309	3	,	,	PUNCT
ajfa-3210	309	4	p.	p.	PROPN
ajfa-3210	309	5	b.	b.	PROPN
ajfa-3210	310	1	w.	w.	PROPN
ajfa-3210	310	2	,	,	PUNCT
ajfa-3210	310	3	&	&	CCONJ
ajfa-3210	310	4	bahnson	bahnson	PROPN
ajfa-3210	310	5	,	,	PUNCT
ajfa-3210	310	6	p.	p.	PROPN
ajfa-3210	310	7	r.	r.	PROPN
ajfa-3210	310	8	(	(	PUNCT
ajfa-3210	310	9	2010	2010	NUM
ajfa-3210	310	10	)	)	PUNCT
ajfa-3210	310	11	.	.	PUNCT
ajfa-3210	311	1	continuing	continue	VERB
ajfa-3210	311	2	the	the	DET
ajfa-3210	311	3	normative	normative	ADJ
ajfa-3210	311	4	dialog	dialog	NOUN
ajfa-3210	311	5	:	:	PUNCT
ajfa-3210	311	6	illuminating	illuminate	VERB
ajfa-3210	311	7	the	the	DET
ajfa-3210	311	8	asset	asset	NOUN
ajfa-3210	311	9	/	/	SYM
ajfa-3210	311	10	liability	liability	NOUN
ajfa-3210	311	11	theory	theory	NOUN
ajfa-3210	311	12	.	.	PUNCT
ajfa-3210	312	1	accounting	accounting	NOUN
ajfa-3210	312	2	horizons	horizon	NOUN
ajfa-3210	312	3	,	,	PUNCT
ajfa-3210	312	4	24(3	24(3	NUM
ajfa-3210	312	5	)	)	PUNCT
ajfa-3210	312	6	,	,	PUNCT
ajfa-3210	312	7	419	419	NUM
ajfa-3210	312	8	-	-	SYM
ajfa-3210	312	9	440	440	NUM
ajfa-3210	312	10	.	.	PUNCT
ajfa-3210	313	1	http://dx.doi.org/10.2308/acch.2010.24.3.419	http://dx.doi.org/10.2308/acch.2010.24.3.419	PROPN
ajfa-3210	313	2	morgan	morgan	PROPN
ajfa-3210	313	3	,	,	PUNCT
ajfa-3210	313	4	d.	d.	PROPN
ajfa-3210	313	5	l.	l.	PROPN
ajfa-3210	313	6	(	(	PUNCT
ajfa-3210	313	7	2007	2007	NUM
ajfa-3210	313	8	)	)	PUNCT
ajfa-3210	313	9	.	.	PUNCT
ajfa-3210	314	1	paradigms	paradigms	PROPN
ajfa-3210	314	2	lost	lose	VERB
ajfa-3210	314	3	and	and	CCONJ
ajfa-3210	314	4	pragmatism	pragmatism	NOUN
ajfa-3210	314	5	regained	regain	VERB
ajfa-3210	314	6	:	:	PUNCT
ajfa-3210	314	7	methodological	methodological	ADJ
ajfa-3210	314	8	implications	implication	NOUN
ajfa-3210	314	9	of	of	ADP
ajfa-3210	314	10	combining	combine	VERB
ajfa-3210	314	11	qualitative	qualitative	ADJ
ajfa-3210	314	12	and	and	CCONJ
ajfa-3210	314	13	quantitative	quantitative	ADJ
ajfa-3210	314	14	methods	method	NOUN
ajfa-3210	314	15	.	.	PUNCT
ajfa-3210	315	1	journal	journal	NOUN
ajfa-3210	315	2	of	of	ADP
ajfa-3210	315	3	mixed	mixed	ADJ
ajfa-3210	315	4	methods	method	NOUN
ajfa-3210	315	5	research	research	NOUN
ajfa-3210	315	6	,	,	PUNCT
ajfa-3210	315	7	1	1	NUM
ajfa-3210	315	8	(	(	PUNCT
ajfa-3210	315	9	1	1	NUM
ajfa-3210	315	10	)	)	PUNCT
ajfa-3210	315	11	,	,	PUNCT
ajfa-3210	315	12	48	48	NUM
ajfa-3210	315	13	-	-	SYM
ajfa-3210	315	14	76	76	NUM
ajfa-3210	315	15	.	.	PUNCT
ajfa-3210	316	1	http://dx.doi.org/10.1177/2345678906292462	http://dx.doi.org/10.1177/2345678906292462	PROPN
ajfa-3210	316	2	parker	parker	PROPN
ajfa-3210	316	3	,	,	PUNCT
ajfa-3210	316	4	l.	l.	PROPN
ajfa-3210	316	5	d.	d.	PROPN
ajfa-3210	316	6	(	(	PUNCT
ajfa-3210	316	7	2012	2012	NUM
ajfa-3210	316	8	)	)	PUNCT
ajfa-3210	316	9	.	.	PUNCT
ajfa-3210	317	1	qualitative	qualitative	ADJ
ajfa-3210	317	2	management	management	NOUN
ajfa-3210	317	3	accounting	accounting	NOUN
ajfa-3210	317	4	research	research	NOUN
ajfa-3210	317	5	:	:	PUNCT
ajfa-3210	317	6	assessing	assess	VERB
ajfa-3210	317	7	deliverables	deliverable	NOUN
ajfa-3210	317	8	and	and	CCONJ
ajfa-3210	317	9	relevance	relevance	NOUN
ajfa-3210	317	10	.	.	PUNCT
ajfa-3210	318	1	critical	critical	ADJ
ajfa-3210	318	2	perspectives	perspective	NOUN
ajfa-3210	318	3	on	on	ADP
ajfa-3210	318	4	accounting	account	VERB
ajfa-3210	318	5	,	,	PUNCT
ajfa-3210	318	6	23	23	NUM
ajfa-3210	318	7	,	,	PUNCT
ajfa-3210	318	8	54	54	NUM
ajfa-3210	318	9	-	-	SYM
ajfa-3210	318	10	70	70	NUM
ajfa-3210	318	11	.	.	PUNCT
ajfa-3210	319	1	http://dx.doi.org/10.1016/j.cpa.2011.06.002	http://dx.doi.org/10.1016/j.cpa.2011.06.002	PROPN
ajfa-3210	319	2	perkins	perkins	PROPN
ajfa-3210	319	3	,	,	PUNCT
ajfa-3210	319	4	w.	w.	PROPN
ajfa-3210	319	5	c.	c.	PROPN
ajfa-3210	319	6	(	(	PUNCT
ajfa-3210	319	7	2010	2010	NUM
ajfa-3210	319	8	)	)	PUNCT
ajfa-3210	319	9	.	.	PUNCT
ajfa-3210	320	1	an	an	DET
ajfa-3210	320	2	introduction	introduction	NOUN
ajfa-3210	320	3	to	to	ADP
ajfa-3210	320	4	the	the	DET
ajfa-3210	320	5	economic	economic	ADJ
ajfa-3210	320	6	method	method	NOUN
ajfa-3210	320	7	.	.	PUNCT
ajfa-3210	321	1	american	american	ADJ
ajfa-3210	321	2	economist	economist	NOUN
ajfa-3210	321	3	,	,	PUNCT
ajfa-3210	321	4	55(1	55(1	NOUN
ajfa-3210	321	5	)	)	PUNCT
ajfa-3210	321	6	,	,	PUNCT
ajfa-3210	321	7	73	73	NUM
ajfa-3210	321	8	-	-	SYM
ajfa-3210	321	9	83	83	NUM
ajfa-3210	321	10	.	.	PUNCT
ajfa-3210	321	11	retrieved	retrieve	VERB
ajfa-3210	321	12	from	from	ADP
ajfa-3210	321	13	http://www.omicrondeltaepsilon.org/americaneconomist.html	http://www.omicrondeltaepsilon.org/americaneconomist.html	PROPN
ajfa-3210	321	14	richardson	richardson	PROPN
ajfa-3210	321	15	,	,	PUNCT
ajfa-3210	321	16	a.	a.	PROPN
ajfa-3210	321	17	j.	j.	PROPN
ajfa-3210	321	18	(	(	PUNCT
ajfa-3210	321	19	2012	2012	NUM
ajfa-3210	321	20	)	)	PUNCT
ajfa-3210	321	21	.	.	PUNCT
ajfa-3210	322	1	paradigms	paradigms	PROPN
ajfa-3210	322	2	,	,	PUNCT
ajfa-3210	322	3	theory	theory	NOUN
ajfa-3210	322	4	and	and	CCONJ
ajfa-3210	322	5	management	management	NOUN
ajfa-3210	322	6	accounting	accounting	NOUN
ajfa-3210	322	7	practice	practice	NOUN
ajfa-3210	322	8	:	:	PUNCT
ajfa-3210	322	9	a	a	DET
ajfa-3210	322	10	comment	comment	NOUN
ajfa-3210	322	11	on	on	ADP
ajfa-3210	322	12	parker	parker	PROPN
ajfa-3210	322	13	(	(	PUNCT
ajfa-3210	322	14	forthcoming	forthcoming	ADJ
ajfa-3210	322	15	)	)	PUNCT
ajfa-3210	322	16	"	"	PUNCT
ajfa-3210	322	17	qualitative	qualitative	ADJ
ajfa-3210	322	18	management	management	NOUN
ajfa-3210	322	19	accounting	accounting	NOUN
ajfa-3210	322	20	research	research	NOUN
ajfa-3210	322	21	:	:	PUNCT
ajfa-3210	322	22	assessing	assess	VERB
ajfa-3210	322	23	deliverables	deliverable	NOUN
ajfa-3210	322	24	and	and	CCONJ
ajfa-3210	322	25	relevance	relevance	NOUN
ajfa-3210	322	26	"	"	PUNCT
ajfa-3210	322	27	.	.	PUNCT
ajfa-3210	323	1	critical	critical	ADJ
ajfa-3210	323	2	perspectives	perspective	NOUN
ajfa-3210	323	3	on	on	ADP
ajfa-3210	323	4	accounting	account	VERB
ajfa-3210	323	5	,	,	PUNCT
ajfa-3210	323	6	23	23	NUM
ajfa-3210	323	7	,	,	PUNCT
ajfa-3210	323	8	83	83	NUM
ajfa-3210	323	9	-	-	SYM
ajfa-3210	323	10	88	88	NUM
ajfa-3210	323	11	.	.	PUNCT
ajfa-3210	324	1	http://dx.doi.org/10.1016/j.cpa.2011.05.003	http://dx.doi.org/10.1016/j.cpa.2011.05.003	NOUN
ajfa-3210	324	2	stam	stam	NOUN
ajfa-3210	324	3	,	,	PUNCT
ajfa-3210	324	4	h.	h.	PROPN
ajfa-3210	324	5	(	(	PUNCT
ajfa-3210	324	6	2007	2007	NUM
ajfa-3210	324	7	)	)	PUNCT
ajfa-3210	324	8	.	.	PUNCT
ajfa-3210	325	1	theoretical	theoretical	ADJ
ajfa-3210	325	2	psychology	psychology	NOUN
ajfa-3210	325	3	.	.	PUNCT
ajfa-3210	326	1	in	in	ADP
ajfa-3210	326	2	pawlik	pawlik	NOUN
ajfa-3210	326	3	,	,	PUNCT
ajfa-3210	326	4	k.	k.	PROPN
ajfa-3210	326	5	,	,	PUNCT
ajfa-3210	326	6	&	&	CCONJ
ajfa-3210	326	7	rosenzweig	rosenzweig	PROPN
ajfa-3210	326	8	,	,	PUNCT
ajfa-3210	326	9	m.	m.	PROPN
ajfa-3210	326	10	r.	r.	PROPN
ajfa-3210	326	11	(	(	PUNCT
ajfa-3210	326	12	eds	eds	PROPN
ajfa-3210	326	13	.	.	PUNCT
ajfa-3210	326	14	)	)	PUNCT
ajfa-3210	326	15	.	.	PUNCT
ajfa-3210	327	1	the	the	DET
ajfa-3210	327	2	international	international	ADJ
ajfa-3210	327	3	handbook	handbook	NOUN
ajfa-3210	327	4	of	of	ADP
ajfa-3210	327	5	psychology	psychology	NOUN
ajfa-3210	327	6	,	,	PUNCT
ajfa-3210	327	7	552	552	NUM
ajfa-3210	327	8	-	-	SYM
ajfa-3210	327	9	570	570	NUM
ajfa-3210	327	10	.	.	PUNCT
ajfa-3210	327	11	thousand	thousand	NUM
ajfa-3210	327	12	oaks	oak	NOUN
ajfa-3210	327	13	,	,	PUNCT
ajfa-3210	327	14	ca	can	AUX
ajfa-3210	327	15	:	:	PUNCT
ajfa-3210	327	16	sage	sage	NOUN
ajfa-3210	327	17	publications	publication	NOUN
ajfa-3210	327	18	.	.	PUNCT
ajfa-3210	327	19	stam	stam	PROPN
ajfa-3210	327	20	,	,	PUNCT
ajfa-3210	327	21	h.	h.	PROPN
ajfa-3210	327	22	(	(	PUNCT
ajfa-3210	327	23	2010	2010	NUM
ajfa-3210	327	24	)	)	PUNCT
ajfa-3210	327	25	.	.	PUNCT
ajfa-3210	328	1	theory	theory	NOUN
ajfa-3210	328	2	.	.	PUNCT
ajfa-3210	329	1	in	in	ADP
ajfa-3210	329	2	salkind	salkind	NOUN
ajfa-3210	329	3	,	,	PUNCT
ajfa-3210	329	4	n.	n.	PROPN
ajfa-3210	329	5	j.	j.	PROPN
ajfa-3210	329	6	(	(	PUNCT
ajfa-3210	329	7	eds	eds	PROPN
ajfa-3210	329	8	.	.	PUNCT
ajfa-3210	329	9	)	)	PUNCT
ajfa-3210	329	10	.	.	PUNCT
ajfa-3210	330	1	encyclopedia	encyclopedia	NOUN
ajfa-3210	330	2	of	of	ADP
ajfa-3210	330	3	research	research	NOUN
ajfa-3210	330	4	design	design	NOUN
ajfa-3210	330	5	,	,	PUNCT
ajfa-3210	330	6	1499	1499	NUM
ajfa-3210	330	7	-	-	SYM
ajfa-3210	330	8	1503	1503	NUM
ajfa-3210	330	9	.	.	PUNCT
ajfa-3210	331	1	thousand	thousand	NUM
ajfa-3210	331	2	oaks	oak	NOUN
ajfa-3210	331	3	,	,	PUNCT
ajfa-3210	331	4	ca	can	AUX
ajfa-3210	331	5	:	:	PUNCT
ajfa-3210	331	6	sage	sage	NOUN
ajfa-3210	331	7	publications	publication	NOUN
ajfa-3210	331	8	.	.	PUNCT
ajfa-3210	331	9	retrieved	retrieve	VERB
ajfa-3210	331	10	from	from	ADP
ajfa-3210	331	11	http://www.sage-ereference.com	http://www.sage-ereference.com	X
ajfa-3210	331	12	tacq	tacq	PROPN
ajfa-3210	331	13	,	,	PUNCT
ajfa-3210	331	14	j.	j.	PROPN
ajfa-3210	331	15	(	(	PUNCT
ajfa-3210	331	16	2011	2011	NUM
ajfa-3210	331	17	)	)	PUNCT
ajfa-3210	331	18	.	.	PUNCT
ajfa-3210	332	1	causality	causality	NOUN
ajfa-3210	332	2	in	in	ADP
ajfa-3210	332	3	qualitative	qualitative	ADJ
ajfa-3210	332	4	and	and	CCONJ
ajfa-3210	332	5	quantitative	quantitative	ADJ
ajfa-3210	332	6	research	research	NOUN
ajfa-3210	332	7	.	.	PUNCT
ajfa-3210	333	1	quality	quality	NOUN
ajfa-3210	333	2	&	&	CCONJ
ajfa-3210	333	3	quantity	quantity	NOUN
ajfa-3210	333	4	,	,	PUNCT
ajfa-3210	333	5	45(2	45(2	NOUN
ajfa-3210	333	6	)	)	PUNCT
ajfa-3210	333	7	,	,	PUNCT
ajfa-3210	333	8	263	263	NUM
ajfa-3210	333	9	-	-	SYM
ajfa-3210	333	10	291	291	NUM
ajfa-3210	333	11	.	.	PUNCT
ajfa-3210	333	12	http://dx.doi.org/10.1007/s11135-009-9293-0	http://dx.doi.org/10.1007/s11135-009-9293-0	PROPN
ajfa-3210	334	1	taneja	taneja	PROPN
ajfa-3210	334	2	,	,	PUNCT
ajfa-3210	334	3	s.	s.	PROPN
ajfa-3210	334	4	,	,	PUNCT
ajfa-3210	334	5	taneja	taneja	ADV
ajfa-3210	334	6	,	,	PUNCT
ajfa-3210	334	7	p.	p.	NOUN
ajfa-3210	334	8	,	,	PUNCT
ajfa-3210	334	9	&	&	CCONJ
ajfa-3210	334	10	gupta	gupta	PROPN
ajfa-3210	334	11	,	,	PUNCT
ajfa-3210	334	12	r.	r.	PROPN
ajfa-3210	334	13	(	(	PUNCT
ajfa-3210	334	14	2011	2011	NUM
ajfa-3210	334	15	)	)	PUNCT
ajfa-3210	334	16	.	.	PUNCT
ajfa-3210	335	1	researches	research	VERB
ajfa-3210	335	2	in	in	ADP
ajfa-3210	335	3	corporate	corporate	ADJ
ajfa-3210	335	4	social	social	ADJ
ajfa-3210	335	5	responsibility	responsibility	NOUN
ajfa-3210	335	6	:	:	PUNCT
ajfa-3210	335	7	a	a	DET
ajfa-3210	335	8	review	review	NOUN
ajfa-3210	335	9	of	of	ADP
ajfa-3210	335	10	shifting	shift	VERB
ajfa-3210	335	11	focus	focus	NOUN
ajfa-3210	335	12	,	,	PUNCT
ajfa-3210	335	13	paradigms	paradigm	VERB
ajfa-3210	335	14	,	,	PUNCT
ajfa-3210	335	15	and	and	CCONJ
ajfa-3210	335	16	methodologies	methodology	NOUN
ajfa-3210	335	17	.	.	PUNCT
ajfa-3210	336	1	journal	journal	NOUN
ajfa-3210	336	2	of	of	ADP
ajfa-3210	336	3	business	business	NOUN
ajfa-3210	336	4	ethics	ethic	NOUN
ajfa-3210	336	5	,	,	PUNCT
ajfa-3210	336	6	101(3	101(3	NUM
ajfa-3210	336	7	)	)	PUNCT
ajfa-3210	336	8	,	,	PUNCT
ajfa-3210	336	9	343	343	NUM
ajfa-3210	336	10	-	-	SYM
ajfa-3210	336	11	364	364	NUM
ajfa-3210	336	12	.	.	PUNCT
ajfa-3210	336	13	http://dx.doi.org/10.1007/s10551-010-0732-6	http://dx.doi.org/10.1007/s10551-010-0732-6	PUNCT
ajfa-3210	337	1	taylor	taylor	PROPN
ajfa-3210	337	2	,	,	PUNCT
ajfa-3210	337	3	g.	g.	PROPN
ajfa-3210	337	4	,	,	PUNCT
ajfa-3210	337	5	tower	tower	NOUN
ajfa-3210	337	6	,	,	PUNCT
ajfa-3210	337	7	g.	g.	PROPN
ajfa-3210	337	8	,	,	PUNCT
ajfa-3210	337	9	van	van	PROPN
ajfa-3210	337	10	der	der	PROPN
ajfa-3210	337	11	zahn	zahn	PROPN
ajfa-3210	337	12	,	,	PUNCT
ajfa-3210	337	13	m.	m.	NOUN
ajfa-3210	337	14	,	,	PUNCT
ajfa-3210	337	15	&	&	CCONJ
ajfa-3210	337	16	neilson	neilson	PROPN
ajfa-3210	337	17	.	.	PUNCT
ajfa-3210	338	1	j.	j.	PROPN
ajfa-3210	338	2	(	(	PUNCT
ajfa-3210	338	3	2008	2008	NUM
ajfa-3210	338	4	)	)	PUNCT
ajfa-3210	338	5	.	.	PUNCT
ajfa-3210	339	1	corporate	corporate	ADJ
ajfa-3210	339	2	governance	governance	NOUN
ajfa-3210	339	3	determinants	determinant	NOUN
ajfa-3210	339	4	on	on	ADP
ajfa-3210	339	5	australian	australian	ADJ
ajfa-3210	339	6	resource	resource	NOUN
ajfa-3210	339	7	companies	company	NOUN
ajfa-3210	339	8	'	'	PART
ajfa-3210	339	9	financial	financial	ADJ
ajfa-3210	339	10	instrument	instrument	NOUN
ajfa-3210	339	11	disclosure	disclosure	NOUN
ajfa-3210	339	12	practices	practice	NOUN
ajfa-3210	339	13	.	.	PUNCT
ajfa-3210	340	1	asian	asian	ADJ
ajfa-3210	340	2	review	review	NOUN
ajfa-3210	340	3	of	of	ADP
ajfa-3210	340	4	accounting	accounting	NOUN
ajfa-3210	340	5	,	,	PUNCT
ajfa-3210	340	6	16(1	16(1	NUM
ajfa-3210	340	7	)	)	PUNCT
ajfa-3210	340	8	,	,	PUNCT
ajfa-3210	340	9	56	56	NUM
ajfa-3210	340	10	-	-	SYM
ajfa-3210	340	11	73	73	NUM
ajfa-3210	340	12	.	.	PUNCT
ajfa-3210	341	1	http://dx.doi.org/10.1108/13217340810872472	http://dx.doi.org/10.1108/13217340810872472	PROPN
ajfa-3210	341	2	tsamenyi	tsamenyi	PROPN
ajfa-3210	341	3	,	,	PUNCT
ajfa-3210	341	4	m.	m.	NOUN
ajfa-3210	341	5	,	,	PUNCT
ajfa-3210	341	6	enninful	enninful	ADJ
ajfa-3210	341	7	-	-	PUNCT
ajfa-3210	341	8	adu	adu	NOUN
ajfa-3210	341	9	,	,	PUNCT
ajfa-3210	341	10	e.	e.	PROPN
ajfa-3210	341	11	,	,	PUNCT
ajfa-3210	341	12	&	&	CCONJ
ajfa-3210	341	13	onumah	onumah	PROPN
ajfa-3210	341	14	,	,	PUNCT
ajfa-3210	341	15	j.	j.	PROPN
ajfa-3210	341	16	(	(	PUNCT
ajfa-3210	341	17	2007	2007	NUM
ajfa-3210	341	18	)	)	PUNCT
ajfa-3210	341	19	.	.	PUNCT
ajfa-3210	342	1	disclosure	disclosure	NOUN
ajfa-3210	342	2	and	and	CCONJ
ajfa-3210	342	3	corporate	corporate	ADJ
ajfa-3210	342	4	governance	governance	NOUN
ajfa-3210	342	5	in	in	ADP
ajfa-3210	342	6	developing	develop	VERB
ajfa-3210	342	7	countries	country	NOUN
ajfa-3210	342	8	:	:	PUNCT
ajfa-3210	342	9	evidence	evidence	NOUN
ajfa-3210	342	10	from	from	ADP
ajfa-3210	342	11	ghana	ghana	PROPN
ajfa-3210	342	12	.	.	PUNCT
ajfa-3210	343	1	managerial	managerial	ADJ
ajfa-3210	343	2	auditing	auditing	NOUN
ajfa-3210	343	3	journal	journal	NOUN
ajfa-3210	343	4	,	,	PUNCT
ajfa-3210	343	5	22(3	22(3	NUM
ajfa-3210	343	6	)	)	PUNCT
ajfa-3210	343	7	,	,	PUNCT
ajfa-3210	343	8	319	319	NUM
ajfa-3210	343	9	-	-	SYM
ajfa-3210	343	10	319	319	NUM
ajfa-3210	343	11	-	-	PUNCT
ajfa-3210	343	12	334	334	NUM
ajfa-3210	343	13	.	.	PUNCT
ajfa-3210	344	1	http://dx.doi.org/10.1108/02686900710733170	http://dx.doi.org/10.1108/02686900710733170	PROPN
ajfa-3210	344	2	yi	yi	PROPN
ajfa-3210	344	3	,	,	PUNCT
ajfa-3210	344	4	a.	a.	NOUN
ajfa-3210	344	5	,	,	PUNCT
ajfa-3210	344	6	davey	davey	NOUN
ajfa-3210	344	7	,	,	PUNCT
ajfa-3210	344	8	h.	h.	PROPN
ajfa-3210	344	9	,	,	PUNCT
ajfa-3210	344	10	&	&	CCONJ
ajfa-3210	344	11	eggleton	eggleton	PROPN
ajfa-3210	344	12	,	,	PUNCT
ajfa-3210	344	13	i.r.c	i.r.c	NOUN
ajfa-3210	344	14	.	.	PUNCT
ajfa-3210	345	1	(	(	PUNCT
ajfa-3210	345	2	2011	2011	NUM
ajfa-3210	345	3	)	)	PUNCT
ajfa-3210	345	4	.	.	PUNCT
ajfa-3210	346	1	towards	towards	ADP
ajfa-3210	346	2	a	a	DET
ajfa-3210	346	3	comprehensive	comprehensive	ADJ
ajfa-3210	346	4	theoretical	theoretical	ADJ
ajfa-3210	346	5	asian	asian	ADJ
ajfa-3210	346	6	journal	journal	NOUN
ajfa-3210	346	7	of	of	ADP
ajfa-3210	346	8	finance	finance	PROPN
ajfa-3210	346	9	&	&	CCONJ
ajfa-3210	346	10	accounting	accounting	PROPN
ajfa-3210	346	11	issn	issn	PROPN
ajfa-3210	346	12	1946	1946	NUM
ajfa-3210	346	13	-	-	PUNCT
ajfa-3210	346	14	052x	052x	NOUN
ajfa-3210	346	15	2013	2013	NUM
ajfa-3210	346	16	,	,	PUNCT
ajfa-3210	346	17	vol	vol	NOUN
ajfa-3210	346	18	.	.	PROPN
ajfa-3210	346	19	5	5	NUM
ajfa-3210	346	20	,	,	PUNCT
ajfa-3210	346	21	no	no	INTJ
ajfa-3210	346	22	.	.	NOUN
ajfa-3210	346	23	1	1	NUM
ajfa-3210	346	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-3210	346	25	196	196	NUM
ajfa-3210	346	26	framework	framework	NOUN
ajfa-3210	346	27	for	for	ADP
ajfa-3210	346	28	voluntary	voluntary	ADJ
ajfa-3210	346	29	ic	ic	PROPN
ajfa-3210	346	30	disclosure	disclosure	NOUN
ajfa-3210	346	31	.	.	PUNCT
ajfa-3210	347	1	journal	journal	PROPN
ajfa-3210	347	2	of	of	ADP
ajfa-3210	347	3	intellectual	intellectual	ADJ
ajfa-3210	347	4	capital	capital	NOUN
ajfa-3210	347	5	,	,	PUNCT
ajfa-3210	347	6	12	12	NUM
ajfa-3210	347	7	(	(	PUNCT
ajfa-3210	347	8	4	4	NUM
ajfa-3210	347	9	)	)	PUNCT
ajfa-3210	347	10	,	,	PUNCT
ajfa-3210	347	11	571	571	NUM
ajfa-3210	347	12	585	585	NUM
ajfa-3210	347	13	.	.	PUNCT
ajfa-3210	348	1	http://dx.doi.org/10.1108/14691931111181733	http://dx.doi.org/10.1108/14691931111181733	ADJ
ajfa-3210	348	2	wacker	wacker	NOUN
ajfa-3210	348	3	,	,	PUNCT
ajfa-3210	348	4	j.	j.	PROPN
ajfa-3210	348	5	g.	g.	PROPN
ajfa-3210	348	6	(	(	PUNCT
ajfa-3210	348	7	1998	1998	NUM
ajfa-3210	348	8	)	)	PUNCT
ajfa-3210	348	9	.	.	PUNCT
ajfa-3210	349	1	a	a	DET
ajfa-3210	349	2	definition	definition	NOUN
ajfa-3210	349	3	of	of	ADP
ajfa-3210	349	4	theory	theory	NOUN
ajfa-3210	349	5	:	:	PUNCT
ajfa-3210	349	6	research	research	NOUN
ajfa-3210	349	7	guideline	guideline	NOUN
ajfa-3210	349	8	for	for	ADP
ajfa-3210	349	9	different	different	ADJ
ajfa-3210	349	10	theory	theory	NOUN
ajfa-3210	349	11	-	-	PUNCT
ajfa-3210	349	12	building	build	VERB
ajfa-3210	349	13	research	research	NOUN
ajfa-3210	349	14	methods	method	NOUN
ajfa-3210	349	15	in	in	ADP
ajfa-3210	349	16	operations	operation	NOUN
ajfa-3210	349	17	management	management	NOUN
ajfa-3210	349	18	.	.	PUNCT
ajfa-3210	350	1	journal	journal	NOUN
ajfa-3210	350	2	of	of	ADP
ajfa-3210	350	3	operations	operation	NOUN
ajfa-3210	350	4	management	management	NOUN
ajfa-3210	350	5	,	,	PUNCT
ajfa-3210	350	6	16	16	NUM
ajfa-3210	350	7	,	,	PUNCT
ajfa-3210	350	8	361	361	NUM
ajfa-3210	350	9	-	-	SYM
ajfa-3210	350	10	385	385	NUM
ajfa-3210	350	11	.	.	PUNCT
ajfa-3210	351	1	http://dx.doi.org/10.1016/s0272-6963(98)00019-9	http://dx.doi.org/10.1016/s0272-6963(98)00019-9	PROPN
ajfa-3210	351	2	wacker	wacker	NOUN
ajfa-3210	351	3	,	,	PUNCT
ajfa-3210	351	4	j.	j.	PROPN
ajfa-3210	351	5	g.	g.	PROPN
ajfa-3210	351	6	(	(	PUNCT
ajfa-3210	351	7	2008	2008	NUM
ajfa-3210	351	8	)	)	PUNCT
ajfa-3210	351	9	.	.	PUNCT
ajfa-3210	352	1	a	a	DET
ajfa-3210	352	2	conceptual	conceptual	ADJ
ajfa-3210	352	3	understanding	understanding	NOUN
ajfa-3210	352	4	of	of	ADP
ajfa-3210	352	5	requirements	requirement	NOUN
ajfa-3210	352	6	for	for	ADP
ajfa-3210	352	7	theory	theory	NOUN
ajfa-3210	352	8	-	-	PUNCT
ajfa-3210	352	9	building	build	VERB
ajfa-3210	352	10	research	research	NOUN
ajfa-3210	352	11	:	:	PUNCT
ajfa-3210	352	12	guidelines	guideline	NOUN
ajfa-3210	352	13	for	for	ADP
ajfa-3210	352	14	scientific	scientific	ADJ
ajfa-3210	352	15	theory	theory	NOUN
ajfa-3210	352	16	building	building	NOUN
ajfa-3210	352	17	.	.	PUNCT
ajfa-3210	353	1	journal	journal	PROPN
ajfa-3210	353	2	of	of	ADP
ajfa-3210	353	3	supply	supply	NOUN
ajfa-3210	353	4	chain	chain	NOUN
ajfa-3210	353	5	management	management	NOUN
ajfa-3210	353	6	,	,	PUNCT
ajfa-3210	353	7	44(3	44(3	NOUN
ajfa-3210	353	8	)	)	PUNCT
ajfa-3210	353	9	,	,	PUNCT
ajfa-3210	353	10	5	5	NUM
ajfa-3210	353	11	-	-	SYM
ajfa-3210	353	12	15	15	NUM
ajfa-3210	353	13	.	.	PUNCT
ajfa-3210	354	1	http://dx.doi.org/10.1111/j.1745-493x.2008.00062.x	http://dx.doi.org/10.1111/j.1745-493x.2008.00062.x	PROPN
ajfa-3210	354	2	zahra	zahra	PROPN
ajfa-3210	354	3	,	,	PUNCT
ajfa-3210	354	4	s.	s.	PROPN
ajfa-3210	354	5	a.	a.	PROPN
ajfa-3210	354	6	,	,	PUNCT
ajfa-3210	354	7	&	&	CCONJ
ajfa-3210	354	8	newey	newey	PROPN
ajfa-3210	354	9	,	,	PUNCT
ajfa-3210	354	10	l.	l.	PROPN
ajfa-3210	354	11	r.	r.	PROPN
ajfa-3210	354	12	(	(	PUNCT
ajfa-3210	354	13	2009	2009	NUM
ajfa-3210	354	14	)	)	PUNCT
ajfa-3210	354	15	.	.	PUNCT
ajfa-3210	355	1	maximizing	maximize	VERB
ajfa-3210	355	2	the	the	DET
ajfa-3210	355	3	impact	impact	NOUN
ajfa-3210	355	4	of	of	ADP
ajfa-3210	355	5	organization	organization	NOUN
ajfa-3210	355	6	science	science	NOUN
ajfa-3210	355	7	:	:	PUNCT
ajfa-3210	355	8	theory	theory	NOUN
ajfa-3210	355	9	-	-	PUNCT
ajfa-3210	355	10	building	building	NOUN
ajfa-3210	355	11	at	at	ADP
ajfa-3210	355	12	the	the	DET
ajfa-3210	355	13	intersection	intersection	NOUN
ajfa-3210	355	14	of	of	ADP
ajfa-3210	355	15	disciplines	discipline	NOUN
ajfa-3210	355	16	and/or	and/or	CCONJ
ajfa-3210	355	17	fields	field	NOUN
ajfa-3210	355	18	.	.	PUNCT
ajfa-3210	356	1	journal	journal	NOUN
ajfa-3210	356	2	of	of	ADP
ajfa-3210	356	3	management	management	NOUN
ajfa-3210	356	4	studies	study	NOUN
ajfa-3210	356	5	,	,	PUNCT
ajfa-3210	356	6	46(6	46(6	NOUN
ajfa-3210	356	7	)	)	PUNCT
ajfa-3210	356	8	,	,	PUNCT
ajfa-3210	356	9	1059	1059	NUM
ajfa-3210	356	10	-	-	SYM
ajfa-3210	356	11	1075	1075	NUM
ajfa-3210	356	12	.	.	PUNCT
ajfa-3210	357	1	http://dx.doi.org/10.1111/j.1467-6486.2009.00848.x	http://dx.doi.org/10.1111/j.1467-6486.2009.00848.x	ADJ
ajfa-3210	357	2	copyright	copyright	NOUN
ajfa-3210	357	3	disclaimer	disclaimer	NOUN
ajfa-3210	357	4	copyright	copyright	NOUN
ajfa-3210	357	5	reserved	reserve	VERB
ajfa-3210	357	6	by	by	ADP
ajfa-3210	357	7	the	the	DET
ajfa-3210	357	8	author(s	author(s	NOUN
ajfa-3210	357	9	)	)	PUNCT
ajfa-3210	357	10	.	.	PUNCT
ajfa-3210	358	1	this	this	DET
ajfa-3210	358	2	article	article	NOUN
ajfa-3210	358	3	is	be	AUX
ajfa-3210	358	4	an	an	DET
ajfa-3210	358	5	open	open	ADJ
ajfa-3210	358	6	-	-	PUNCT
ajfa-3210	358	7	access	access	NOUN
ajfa-3210	358	8	article	article	NOUN
ajfa-3210	358	9	distributed	distribute	VERB
ajfa-3210	358	10	under	under	ADP
ajfa-3210	358	11	the	the	DET
ajfa-3210	358	12	terms	term	NOUN
ajfa-3210	358	13	and	and	CCONJ
ajfa-3210	358	14	conditions	condition	NOUN
ajfa-3210	358	15	of	of	ADP
ajfa-3210	358	16	the	the	DET
ajfa-3210	358	17	creative	creative	ADJ
ajfa-3210	358	18	commons	common	NOUN
ajfa-3210	358	19	attribution	attribution	NOUN
ajfa-3210	358	20	license	license	NOUN
ajfa-3210	358	21	(	(	PUNCT
ajfa-3210	358	22	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajfa-3210	358	23	)	)	PUNCT
ajfa-3210	358	24	.	.	PUNCT