id	sid	tid	token	lemma	pos
ajfa-5085	1	1	microsoft	microsoft	PROPN
ajfa-5085	1	2	word	word	NOUN
ajfa-5085	1	3	5085-18449-1-sm-writer2-new.doc	5085-18449-1-sm-writer2-new.doc	NUM
ajfa-5085	1	4	asian	asian	ADJ
ajfa-5085	1	5	journal	journal	NOUN
ajfa-5085	1	6	of	of	ADP
ajfa-5085	1	7	finance	finance	PROPN
ajfa-5085	1	8	&	&	CCONJ
ajfa-5085	1	9	accounting	accounting	PROPN
ajfa-5085	1	10	issn	issn	PROPN
ajfa-5085	1	11	1946	1946	NUM
ajfa-5085	1	12	-	-	PUNCT
ajfa-5085	1	13	052x	052x	PROPN
ajfa-5085	1	14	2014	2014	NUM
ajfa-5085	1	15	,	,	PUNCT
ajfa-5085	1	16	vol	vol	NOUN
ajfa-5085	1	17	.	.	PROPN
ajfa-5085	1	18	6	6	NUM
ajfa-5085	1	19	,	,	PUNCT
ajfa-5085	1	20	no	no	INTJ
ajfa-5085	1	21	.	.	NOUN
ajfa-5085	1	22	1	1	NUM
ajfa-5085	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	1	24	70	70	NUM
ajfa-5085	1	25	determinants	determinant	NOUN
ajfa-5085	1	26	of	of	ADP
ajfa-5085	1	27	internet	internet	NOUN
ajfa-5085	1	28	financial	financial	ADJ
ajfa-5085	1	29	disclosure	disclosure	NOUN
ajfa-5085	1	30	in	in	ADP
ajfa-5085	1	31	gcc	gcc	NOUN
ajfa-5085	1	32	countries	country	NOUN
ajfa-5085	1	33	mohamed	mohamed	PROPN
ajfa-5085	1	34	a.	a.	PROPN
ajfa-5085	1	35	k.	k.	PROPN
ajfa-5085	2	1	basuony	basuony	PROPN
ajfa-5085	2	2	assistant	assistant	PROPN
ajfa-5085	2	3	professor	professor	NOUN
ajfa-5085	2	4	of	of	ADP
ajfa-5085	2	5	accounting	accounting	PROPN
ajfa-5085	2	6	,	,	PUNCT
ajfa-5085	2	7	department	department	NOUN
ajfa-5085	2	8	of	of	ADP
ajfa-5085	2	9	accounting	accounting	NOUN
ajfa-5085	2	10	school	school	NOUN
ajfa-5085	2	11	of	of	ADP
ajfa-5085	2	12	business	business	NOUN
ajfa-5085	2	13	,	,	PUNCT
ajfa-5085	2	14	american	american	PROPN
ajfa-5085	2	15	university	university	PROPN
ajfa-5085	2	16	in	in	ADP
ajfa-5085	2	17	cairo	cairo	PROPN
ajfa-5085	2	18	auc	auc	PROPN
ajfa-5085	2	19	avenue	avenue	PROPN
ajfa-5085	2	20	,	,	PUNCT
ajfa-5085	2	21	p.o	p.o	PROPN
ajfa-5085	2	22	.	.	PROPN
ajfa-5085	2	23	box	box	PROPN
ajfa-5085	2	24	74	74	NUM
ajfa-5085	2	25	,	,	PUNCT
ajfa-5085	2	26	new	new	ADJ
ajfa-5085	2	27	cairo	cairo	PROPN
ajfa-5085	2	28	,	,	PUNCT
ajfa-5085	2	29	postal	postal	PROPN
ajfa-5085	2	30	code	code	PROPN
ajfa-5085	2	31	:	:	PUNCT
ajfa-5085	2	32	11835	11835	NUM
ajfa-5085	2	33	,	,	PUNCT
ajfa-5085	2	34	cairo	cairo	PROPN
ajfa-5085	2	35	,	,	PUNCT
ajfa-5085	2	36	egypt	egypt	PROPN
ajfa-5085	2	37	tel	tel	PROPN
ajfa-5085	2	38	:	:	PUNCT
ajfa-5085	2	39	20	20	NUM
ajfa-5085	2	40	-	-	SYM
ajfa-5085	2	41	2	2	NUM
ajfa-5085	2	42	-	-	PUNCT
ajfa-5085	2	43	2615	2615	NUM
ajfa-5085	2	44	-	-	SYM
ajfa-5085	2	45	3259	3259	NUM
ajfa-5085	2	46	e	e	NOUN
ajfa-5085	2	47	-	-	NOUN
ajfa-5085	2	48	mail	mail	NOUN
ajfa-5085	2	49	:	:	PUNCT
ajfa-5085	2	50	mohamed.basuony@aucegypt.edu	mohamed.basuony@aucegypt.edu	VERB
ajfa-5085	2	51	ehab	ehab	PROPN
ajfa-5085	2	52	k.	k.	PROPN
ajfa-5085	2	53	a.	a.	PROPN
ajfa-5085	2	54	mohamed	mohamed	PROPN
ajfa-5085	2	55	professor	professor	PROPN
ajfa-5085	2	56	of	of	ADP
ajfa-5085	2	57	accounting	accounting	PROPN
ajfa-5085	2	58	,	,	PUNCT
ajfa-5085	2	59	department	department	NOUN
ajfa-5085	2	60	of	of	ADP
ajfa-5085	2	61	accounting	accounting	NOUN
ajfa-5085	2	62	and	and	CCONJ
ajfa-5085	2	63	finance	finance	NOUN
ajfa-5085	2	64	faculty	faculty	NOUN
ajfa-5085	2	65	of	of	ADP
ajfa-5085	2	66	management	management	NOUN
ajfa-5085	2	67	technology	technology	NOUN
ajfa-5085	2	68	,	,	PUNCT
ajfa-5085	2	69	german	german	ADJ
ajfa-5085	2	70	university	university	NOUN
ajfa-5085	2	71	in	in	ADP
ajfa-5085	2	72	cairo	cairo	PROPN
ajfa-5085	2	73	new	new	PROPN
ajfa-5085	2	74	cairo	cairo	PROPN
ajfa-5085	2	75	,	,	PUNCT
ajfa-5085	2	76	postal	postal	PROPN
ajfa-5085	2	77	code	code	PROPN
ajfa-5085	2	78	:	:	PUNCT
ajfa-5085	2	79	11835	11835	NUM
ajfa-5085	2	80	,	,	PUNCT
ajfa-5085	2	81	cairo	cairo	PROPN
ajfa-5085	2	82	,	,	PUNCT
ajfa-5085	2	83	egypt	egypt	PROPN
ajfa-5085	2	84	tel	tel	PROPN
ajfa-5085	2	85	:	:	PUNCT
ajfa-5085	2	86	20	20	NUM
ajfa-5085	2	87	-	-	SYM
ajfa-5085	2	88	2	2	NUM
ajfa-5085	2	89	-	-	PUNCT
ajfa-5085	2	90	2759	2759	NUM
ajfa-5085	2	91	-	-	PUNCT
ajfa-5085	2	92	0764	0764	NUM
ajfa-5085	2	93	e	e	NOUN
ajfa-5085	2	94	-	-	NOUN
ajfa-5085	2	95	mail	mail	NOUN
ajfa-5085	2	96	:	:	PUNCT
ajfa-5085	2	97	ehab.kamel@guc.edu.eg	ehab.kamel@guc.edu.eg	NOUN
ajfa-5085	2	98	received	receive	VERB
ajfa-5085	2	99	:	:	PUNCT
ajfa-5085	2	100	february	february	NOUN
ajfa-5085	2	101	8	8	NUM
ajfa-5085	2	102	,	,	PUNCT
ajfa-5085	2	103	2014	2014	NUM
ajfa-5085	2	104	accepted	accept	VERB
ajfa-5085	2	105	:	:	PUNCT
ajfa-5085	2	106	march	march	PROPN
ajfa-5085	2	107	4	4	NUM
ajfa-5085	2	108	,	,	PUNCT
ajfa-5085	2	109	2014	2014	NUM
ajfa-5085	2	110	published	publish	VERB
ajfa-5085	2	111	:	:	PUNCT
ajfa-5085	2	112	june	june	PROPN
ajfa-5085	2	113	1	1	NUM
ajfa-5085	2	114	,	,	PUNCT
ajfa-5085	2	115	2014	2014	NUM
ajfa-5085	2	116	doi:10.5296	doi:10.5296	NOUN
ajfa-5085	2	117	/	/	SYM
ajfa-5085	2	118	ajfa.v6i1.5085	ajfa.v6i1.5085	NUM
ajfa-5085	2	119	url	url	NOUN
ajfa-5085	2	120	:	:	PUNCT
ajfa-5085	2	121	http://dx.doi.org/10.5296/ajfa.v6i1.5085	http://dx.doi.org/10.5296/ajfa.v6i1.5085	X
ajfa-5085	2	122	abstract	abstract	NOUN
ajfa-5085	2	123	the	the	DET
ajfa-5085	2	124	purpose	purpose	NOUN
ajfa-5085	2	125	of	of	ADP
ajfa-5085	2	126	this	this	DET
ajfa-5085	2	127	paper	paper	NOUN
ajfa-5085	2	128	is	be	AUX
ajfa-5085	2	129	to	to	PART
ajfa-5085	2	130	examine	examine	VERB
ajfa-5085	2	131	the	the	DET
ajfa-5085	2	132	determinants	determinant	NOUN
ajfa-5085	2	133	and	and	CCONJ
ajfa-5085	2	134	characteristics	characteristic	NOUN
ajfa-5085	2	135	of	of	ADP
ajfa-5085	2	136	voluntary	voluntary	ADJ
ajfa-5085	2	137	internet	internet	NOUN
ajfa-5085	2	138	disclosures	disclosure	NOUN
ajfa-5085	2	139	by	by	ADP
ajfa-5085	2	140	listed	list	VERB
ajfa-5085	2	141	companies	company	NOUN
ajfa-5085	2	142	in	in	ADP
ajfa-5085	2	143	saudi	saudi	PROPN
ajfa-5085	2	144	arabia	arabia	PROPN
ajfa-5085	2	145	and	and	CCONJ
ajfa-5085	2	146	oman	oman	NOUN
ajfa-5085	2	147	.	.	PUNCT
ajfa-5085	3	1	this	this	DET
ajfa-5085	3	2	paper	paper	NOUN
ajfa-5085	3	3	uses	use	VERB
ajfa-5085	3	4	archival	archival	NOUN
ajfa-5085	3	5	data	datum	NOUN
ajfa-5085	3	6	from	from	ADP
ajfa-5085	3	7	listed	list	VERB
ajfa-5085	3	8	companies	company	NOUN
ajfa-5085	3	9	on	on	ADP
ajfa-5085	3	10	tadawul	tadawul	PROPN
ajfa-5085	3	11	stock	stock	PROPN
ajfa-5085	3	12	exchange	exchange	PROPN
ajfa-5085	3	13	and	and	CCONJ
ajfa-5085	3	14	muscat	muscat	PROPN
ajfa-5085	3	15	securities	security	NOUN
ajfa-5085	3	16	market	market	NOUN
ajfa-5085	3	17	.	.	PUNCT
ajfa-5085	4	1	binary	binary	ADJ
ajfa-5085	4	2	logistic	logistic	ADJ
ajfa-5085	4	3	regression	regression	NOUN
ajfa-5085	4	4	analysis	analysis	NOUN
ajfa-5085	4	5	is	be	AUX
ajfa-5085	4	6	used	use	VERB
ajfa-5085	4	7	to	to	PART
ajfa-5085	4	8	examine	examine	VERB
ajfa-5085	4	9	the	the	DET
ajfa-5085	4	10	determinants	determinant	NOUN
ajfa-5085	4	11	of	of	ADP
ajfa-5085	4	12	internet	internet	NOUN
ajfa-5085	4	13	financial	financial	ADJ
ajfa-5085	4	14	reporting	reporting	NOUN
ajfa-5085	4	15	.	.	PUNCT
ajfa-5085	5	1	mann	mann	PROPN
ajfa-5085	5	2	-	-	PUNCT
ajfa-5085	5	3	whitney	whitney	PROPN
ajfa-5085	5	4	test	test	NOUN
ajfa-5085	5	5	is	be	AUX
ajfa-5085	5	6	used	use	VERB
ajfa-5085	5	7	to	to	PART
ajfa-5085	5	8	examine	examine	VERB
ajfa-5085	5	9	the	the	DET
ajfa-5085	5	10	differences	difference	NOUN
ajfa-5085	5	11	in	in	ADP
ajfa-5085	5	12	disclosure	disclosure	NOUN
ajfa-5085	5	13	characteristics	characteristic	NOUN
ajfa-5085	5	14	between	between	ADP
ajfa-5085	5	15	the	the	DET
ajfa-5085	5	16	two	two	NUM
ajfa-5085	5	17	countries	country	NOUN
ajfa-5085	5	18	.	.	PUNCT
ajfa-5085	6	1	the	the	DET
ajfa-5085	6	2	results	result	NOUN
ajfa-5085	6	3	of	of	ADP
ajfa-5085	6	4	this	this	DET
ajfa-5085	6	5	study	study	NOUN
ajfa-5085	6	6	reveal	reveal	VERB
ajfa-5085	6	7	that	that	SCONJ
ajfa-5085	6	8	firm	firm	ADJ
ajfa-5085	6	9	size	size	NOUN
ajfa-5085	6	10	is	be	AUX
ajfa-5085	6	11	the	the	DET
ajfa-5085	6	12	major	major	ADJ
ajfa-5085	6	13	influencing	influence	VERB
ajfa-5085	6	14	factor	factor	NOUN
ajfa-5085	6	15	that	that	PRON
ajfa-5085	6	16	impacts	impact	VERB
ajfa-5085	6	17	internet	internet	NOUN
ajfa-5085	6	18	financial	financial	ADJ
ajfa-5085	6	19	reporting	reporting	NOUN
ajfa-5085	6	20	.	.	PUNCT
ajfa-5085	7	1	the	the	DET
ajfa-5085	7	2	results	result	NOUN
ajfa-5085	7	3	reveal	reveal	VERB
ajfa-5085	7	4	that	that	SCONJ
ajfa-5085	7	5	a	a	DET
ajfa-5085	7	6	number	number	NOUN
ajfa-5085	7	7	of	of	ADP
ajfa-5085	7	8	disclosure	disclosure	NOUN
ajfa-5085	7	9	characteristics	characteristic	NOUN
ajfa-5085	7	10	that	that	PRON
ajfa-5085	7	11	differ	differ	VERB
ajfa-5085	7	12	significantly	significantly	ADV
ajfa-5085	7	13	between	between	ADP
ajfa-5085	7	14	the	the	DET
ajfa-5085	7	15	two	two	NUM
ajfa-5085	7	16	countries	country	NOUN
ajfa-5085	7	17	.	.	PUNCT
ajfa-5085	8	1	the	the	DET
ajfa-5085	8	2	paper	paper	NOUN
ajfa-5085	8	3	provides	provide	VERB
ajfa-5085	8	4	insights	insight	NOUN
ajfa-5085	8	5	into	into	ADP
ajfa-5085	8	6	corporate	corporate	ADJ
ajfa-5085	8	7	internet	internet	NOUN
ajfa-5085	8	8	disclosures	disclosure	NOUN
ajfa-5085	8	9	in	in	ADP
ajfa-5085	8	10	the	the	DET
ajfa-5085	8	11	gcc	gcc	NOUN
ajfa-5085	8	12	countries	country	NOUN
ajfa-5085	8	13	that	that	PRON
ajfa-5085	8	14	will	will	AUX
ajfa-5085	8	15	benefit	benefit	VERB
ajfa-5085	8	16	all	all	DET
ajfa-5085	8	17	stakeholders	stakeholder	NOUN
ajfa-5085	8	18	with	with	ADP
ajfa-5085	8	19	an	an	DET
ajfa-5085	8	20	interest	interest	NOUN
ajfa-5085	8	21	in	in	ADP
ajfa-5085	8	22	corporate	corporate	ADJ
ajfa-5085	8	23	reporting	reporting	NOUN
ajfa-5085	8	24	in	in	ADP
ajfa-5085	8	25	this	this	DET
ajfa-5085	8	26	important	important	ADJ
ajfa-5085	8	27	region	region	NOUN
ajfa-5085	8	28	of	of	ADP
ajfa-5085	8	29	the	the	DET
ajfa-5085	8	30	world	world	NOUN
ajfa-5085	8	31	.	.	PUNCT
ajfa-5085	9	1	keywords	keyword	NOUN
ajfa-5085	9	2	:	:	PUNCT
ajfa-5085	9	3	internet	internet	NOUN
ajfa-5085	9	4	,	,	PUNCT
ajfa-5085	9	5	financial	financial	ADJ
ajfa-5085	9	6	reporting	reporting	NOUN
ajfa-5085	9	7	,	,	PUNCT
ajfa-5085	9	8	disclosure	disclosure	NOUN
ajfa-5085	9	9	,	,	PUNCT
ajfa-5085	9	10	saudi	saudi	PROPN
ajfa-5085	9	11	arabia	arabia	PROPN
ajfa-5085	9	12	,	,	PUNCT
ajfa-5085	9	13	oman	oman	NOUN
ajfa-5085	9	14	,	,	PUNCT
ajfa-5085	9	15	gcc	gcc	NOUN
ajfa-5085	9	16	asian	asian	ADJ
ajfa-5085	9	17	journal	journal	NOUN
ajfa-5085	9	18	of	of	ADP
ajfa-5085	9	19	finance	finance	PROPN
ajfa-5085	9	20	&	&	CCONJ
ajfa-5085	9	21	accounting	accounting	PROPN
ajfa-5085	9	22	issn	issn	PROPN
ajfa-5085	9	23	1946	1946	NUM
ajfa-5085	9	24	-	-	PUNCT
ajfa-5085	9	25	052x	052x	PROPN
ajfa-5085	9	26	2014	2014	NUM
ajfa-5085	9	27	,	,	PUNCT
ajfa-5085	9	28	vol	vol	NOUN
ajfa-5085	9	29	.	.	PROPN
ajfa-5085	9	30	6	6	NUM
ajfa-5085	9	31	,	,	PUNCT
ajfa-5085	9	32	no	no	INTJ
ajfa-5085	9	33	.	.	NOUN
ajfa-5085	9	34	1	1	NUM
ajfa-5085	9	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	9	36	71	71	NUM
ajfa-5085	9	37	1	1	NUM
ajfa-5085	9	38	.	.	PUNCT
ajfa-5085	10	1	introduction	introduction	NOUN
ajfa-5085	10	2	this	this	DET
ajfa-5085	10	3	paper	paper	NOUN
ajfa-5085	10	4	investigates	investigate	NOUN
ajfa-5085	10	5	and	and	CCONJ
ajfa-5085	10	6	reports	report	NOUN
ajfa-5085	10	7	on	on	ADP
ajfa-5085	10	8	the	the	DET
ajfa-5085	10	9	extent	extent	NOUN
ajfa-5085	10	10	,	,	PUNCT
ajfa-5085	10	11	nature	nature	NOUN
ajfa-5085	10	12	and	and	CCONJ
ajfa-5085	10	13	determinants	determinant	NOUN
ajfa-5085	10	14	of	of	ADP
ajfa-5085	10	15	internet	internet	NOUN
ajfa-5085	10	16	financial	financial	ADJ
ajfa-5085	10	17	reporting	reporting	NOUN
ajfa-5085	10	18	(	(	PUNCT
ajfa-5085	10	19	ifr	ifr	PROPN
ajfa-5085	10	20	)	)	PUNCT
ajfa-5085	10	21	by	by	ADP
ajfa-5085	10	22	companies	company	NOUN
ajfa-5085	10	23	listed	list	VERB
ajfa-5085	10	24	on	on	ADP
ajfa-5085	10	25	the	the	DET
ajfa-5085	10	26	stock	stock	NOUN
ajfa-5085	10	27	exchanges	exchange	NOUN
ajfa-5085	10	28	in	in	ADP
ajfa-5085	10	29	saudi	saudi	PROPN
ajfa-5085	10	30	arabia	arabia	PROPN
ajfa-5085	10	31	and	and	CCONJ
ajfa-5085	10	32	oman	oman	PROPN
ajfa-5085	10	33	.	.	PUNCT
ajfa-5085	11	1	while	while	SCONJ
ajfa-5085	11	2	ifr	ifr	PROPN
ajfa-5085	11	3	is	be	AUX
ajfa-5085	11	4	fast	fast	ADV
ajfa-5085	11	5	becoming	become	VERB
ajfa-5085	11	6	the	the	DET
ajfa-5085	11	7	norm	norm	NOUN
ajfa-5085	11	8	in	in	ADP
ajfa-5085	11	9	most	most	ADJ
ajfa-5085	11	10	western	western	ADJ
ajfa-5085	11	11	countries	country	NOUN
ajfa-5085	11	12	,	,	PUNCT
ajfa-5085	11	13	there	there	PRON
ajfa-5085	11	14	is	be	VERB
ajfa-5085	11	15	little	little	ADJ
ajfa-5085	11	16	empirical	empirical	ADJ
ajfa-5085	11	17	evidence	evidence	NOUN
ajfa-5085	11	18	of	of	ADP
ajfa-5085	11	19	the	the	DET
ajfa-5085	11	20	phenomenon	phenomenon	NOUN
ajfa-5085	11	21	in	in	ADP
ajfa-5085	11	22	gulf	gulf	PROPN
ajfa-5085	11	23	cooperation	cooperation	NOUN
ajfa-5085	11	24	council	council	PROPN
ajfa-5085	11	25	(	(	PUNCT
ajfa-5085	11	26	gcc	gcc	NOUN
ajfa-5085	11	27	)	)	PUNCT
ajfa-5085	11	28	countries	country	NOUN
ajfa-5085	11	29	.	.	PUNCT
ajfa-5085	12	1	until	until	ADP
ajfa-5085	12	2	recently	recently	ADV
ajfa-5085	12	3	,	,	PUNCT
ajfa-5085	12	4	hard	hard	ADJ
ajfa-5085	12	5	(	(	PUNCT
ajfa-5085	12	6	paper	paper	NOUN
ajfa-5085	12	7	)	)	PUNCT
ajfa-5085	12	8	copies	copy	NOUN
ajfa-5085	12	9	have	have	AUX
ajfa-5085	12	10	been	be	AUX
ajfa-5085	12	11	the	the	DET
ajfa-5085	12	12	primary	primary	ADJ
ajfa-5085	12	13	means	mean	NOUN
ajfa-5085	12	14	for	for	ADP
ajfa-5085	12	15	communicating	communicate	VERB
ajfa-5085	12	16	financial	financial	ADJ
ajfa-5085	12	17	information	information	NOUN
ajfa-5085	12	18	to	to	ADP
ajfa-5085	12	19	shareholders	shareholder	NOUN
ajfa-5085	12	20	and	and	CCONJ
ajfa-5085	12	21	other	other	ADJ
ajfa-5085	12	22	interested	interested	ADJ
ajfa-5085	12	23	corporate	corporate	ADJ
ajfa-5085	12	24	stakeholders	stakeholder	NOUN
ajfa-5085	12	25	.	.	PUNCT
ajfa-5085	13	1	technological	technological	ADJ
ajfa-5085	13	2	advances	advance	NOUN
ajfa-5085	13	3	have	have	AUX
ajfa-5085	13	4	made	make	VERB
ajfa-5085	13	5	the	the	DET
ajfa-5085	13	6	internet	internet	NOUN
ajfa-5085	13	7	a	a	DET
ajfa-5085	13	8	useful	useful	ADJ
ajfa-5085	13	9	,	,	PUNCT
ajfa-5085	13	10	timely	timely	ADJ
ajfa-5085	13	11	and	and	CCONJ
ajfa-5085	13	12	cost	cost	NOUN
ajfa-5085	13	13	-	-	PUNCT
ajfa-5085	13	14	effective	effective	ADJ
ajfa-5085	13	15	tool	tool	NOUN
ajfa-5085	13	16	for	for	ADP
ajfa-5085	13	17	the	the	DET
ajfa-5085	13	18	communication	communication	NOUN
ajfa-5085	13	19	of	of	ADP
ajfa-5085	13	20	this	this	DET
ajfa-5085	13	21	information	information	NOUN
ajfa-5085	13	22	to	to	ADP
ajfa-5085	13	23	stakeholders	stakeholder	NOUN
ajfa-5085	13	24	.	.	PUNCT
ajfa-5085	14	1	the	the	DET
ajfa-5085	14	2	internet	internet	NOUN
ajfa-5085	14	3	has	have	VERB
ajfa-5085	14	4	the	the	DET
ajfa-5085	14	5	potential	potential	NOUN
ajfa-5085	14	6	to	to	PART
ajfa-5085	14	7	revolutionize	revolutionize	VERB
ajfa-5085	14	8	financial	financial	ADJ
ajfa-5085	14	9	reporting	reporting	NOUN
ajfa-5085	14	10	.	.	PUNCT
ajfa-5085	15	1	companies	company	NOUN
ajfa-5085	15	2	can	can	AUX
ajfa-5085	15	3	include	include	VERB
ajfa-5085	15	4	the	the	DET
ajfa-5085	15	5	traditional	traditional	ADJ
ajfa-5085	15	6	annual	annual	ADJ
ajfa-5085	15	7	reports	report	NOUN
ajfa-5085	15	8	together	together	ADV
ajfa-5085	15	9	with	with	ADP
ajfa-5085	15	10	additional	additional	ADJ
ajfa-5085	15	11	financial	financial	ADJ
ajfa-5085	15	12	and	and	CCONJ
ajfa-5085	15	13	non	non	ADJ
ajfa-5085	15	14	-	-	ADJ
ajfa-5085	15	15	financial	financial	ADJ
ajfa-5085	15	16	information	information	NOUN
ajfa-5085	15	17	in	in	ADP
ajfa-5085	15	18	multiple	multiple	ADJ
ajfa-5085	15	19	formats	format	NOUN
ajfa-5085	15	20	(	(	PUNCT
ajfa-5085	15	21	jones	jones	PROPN
ajfa-5085	15	22	and	and	CCONJ
ajfa-5085	15	23	xiao	xiao	PROPN
ajfa-5085	15	24	,	,	PUNCT
ajfa-5085	15	25	2004	2004	NUM
ajfa-5085	15	26	)	)	PUNCT
ajfa-5085	15	27	.	.	PUNCT
ajfa-5085	16	1	questions	question	NOUN
ajfa-5085	16	2	persist	persist	VERB
ajfa-5085	16	3	as	as	ADP
ajfa-5085	16	4	to	to	ADP
ajfa-5085	16	5	whether	whether	SCONJ
ajfa-5085	16	6	corporate	corporate	ADJ
ajfa-5085	16	7	organizations	organization	NOUN
ajfa-5085	16	8	in	in	ADP
ajfa-5085	16	9	the	the	DET
ajfa-5085	16	10	gcc	gcc	NOUN
ajfa-5085	16	11	are	be	AUX
ajfa-5085	16	12	availing	avail	VERB
ajfa-5085	16	13	themselves	themselves	PRON
ajfa-5085	16	14	of	of	ADP
ajfa-5085	16	15	the	the	DET
ajfa-5085	16	16	opportunity	opportunity	NOUN
ajfa-5085	16	17	provided	provide	VERB
ajfa-5085	16	18	by	by	ADP
ajfa-5085	16	19	the	the	DET
ajfa-5085	16	20	internet	internet	NOUN
ajfa-5085	16	21	to	to	PART
ajfa-5085	16	22	communicate	communicate	VERB
ajfa-5085	16	23	financial	financial	ADJ
ajfa-5085	16	24	information	information	NOUN
ajfa-5085	16	25	to	to	ADP
ajfa-5085	16	26	their	their	PRON
ajfa-5085	16	27	stakeholders	stakeholder	NOUN
ajfa-5085	16	28	.	.	PUNCT
ajfa-5085	17	1	while	while	SCONJ
ajfa-5085	17	2	the	the	DET
ajfa-5085	17	3	use	use	NOUN
ajfa-5085	17	4	of	of	ADP
ajfa-5085	17	5	the	the	DET
ajfa-5085	17	6	internet	internet	NOUN
ajfa-5085	17	7	for	for	ADP
ajfa-5085	17	8	the	the	DET
ajfa-5085	17	9	communication	communication	NOUN
ajfa-5085	17	10	of	of	ADP
ajfa-5085	17	11	financial	financial	ADJ
ajfa-5085	17	12	information	information	NOUN
ajfa-5085	17	13	raises	raise	VERB
ajfa-5085	17	14	a	a	DET
ajfa-5085	17	15	variety	variety	NOUN
ajfa-5085	17	16	of	of	ADP
ajfa-5085	17	17	challenging	challenging	ADJ
ajfa-5085	17	18	issues	issue	NOUN
ajfa-5085	17	19	,	,	PUNCT
ajfa-5085	17	20	there	there	PRON
ajfa-5085	17	21	is	be	VERB
ajfa-5085	17	22	little	little	ADJ
ajfa-5085	17	23	doubt	doubt	NOUN
ajfa-5085	17	24	about	about	ADP
ajfa-5085	17	25	its	its	PRON
ajfa-5085	17	26	benefits	benefit	NOUN
ajfa-5085	17	27	.	.	PUNCT
ajfa-5085	18	1	this	this	DET
ajfa-5085	18	2	paper	paper	NOUN
ajfa-5085	18	3	is	be	AUX
ajfa-5085	18	4	an	an	DET
ajfa-5085	18	5	important	important	ADJ
ajfa-5085	18	6	first	first	ADJ
ajfa-5085	18	7	step	step	NOUN
ajfa-5085	18	8	in	in	ADP
ajfa-5085	18	9	gauging	gauge	VERB
ajfa-5085	18	10	the	the	DET
ajfa-5085	18	11	extent	extent	NOUN
ajfa-5085	18	12	to	to	PART
ajfa-5085	18	13	which	which	PRON
ajfa-5085	18	14	such	such	ADJ
ajfa-5085	18	15	benefits	benefit	NOUN
ajfa-5085	18	16	are	be	AUX
ajfa-5085	18	17	being	be	AUX
ajfa-5085	18	18	captured	capture	VERB
ajfa-5085	18	19	in	in	ADP
ajfa-5085	18	20	the	the	DET
ajfa-5085	18	21	gcc	gcc	NOUN
ajfa-5085	18	22	.	.	PUNCT
ajfa-5085	19	1	given	give	VERB
ajfa-5085	19	2	the	the	DET
ajfa-5085	19	3	increasing	increase	VERB
ajfa-5085	19	4	importance	importance	NOUN
ajfa-5085	19	5	of	of	ADP
ajfa-5085	19	6	ifr	ifr	PROPN
ajfa-5085	19	7	and	and	CCONJ
ajfa-5085	19	8	the	the	DET
ajfa-5085	19	9	lack	lack	NOUN
ajfa-5085	19	10	of	of	ADP
ajfa-5085	19	11	empirical	empirical	ADJ
ajfa-5085	19	12	study	study	NOUN
ajfa-5085	19	13	on	on	ADP
ajfa-5085	19	14	ifr	ifr	PROPN
ajfa-5085	19	15	practices	practice	NOUN
ajfa-5085	19	16	in	in	ADP
ajfa-5085	19	17	the	the	DET
ajfa-5085	19	18	middle	middle	PROPN
ajfa-5085	19	19	east	east	PROPN
ajfa-5085	19	20	,	,	PUNCT
ajfa-5085	19	21	this	this	DET
ajfa-5085	19	22	paper	paper	NOUN
ajfa-5085	19	23	provides	provide	VERB
ajfa-5085	19	24	an	an	DET
ajfa-5085	19	25	important	important	ADJ
ajfa-5085	19	26	contribution	contribution	NOUN
ajfa-5085	19	27	to	to	ADP
ajfa-5085	19	28	filling	fill	VERB
ajfa-5085	19	29	the	the	DET
ajfa-5085	19	30	gap	gap	NOUN
ajfa-5085	19	31	in	in	ADP
ajfa-5085	19	32	our	our	PRON
ajfa-5085	19	33	knowledge	knowledge	NOUN
ajfa-5085	19	34	of	of	ADP
ajfa-5085	19	35	this	this	DET
ajfa-5085	19	36	subject	subject	NOUN
ajfa-5085	19	37	.	.	PUNCT
ajfa-5085	20	1	this	this	PRON
ajfa-5085	20	2	is	be	AUX
ajfa-5085	20	3	of	of	ADP
ajfa-5085	20	4	particular	particular	ADJ
ajfa-5085	20	5	importance	importance	NOUN
ajfa-5085	20	6	in	in	ADP
ajfa-5085	20	7	a	a	DET
ajfa-5085	20	8	time	time	NOUN
ajfa-5085	20	9	when	when	SCONJ
ajfa-5085	20	10	there	there	PRON
ajfa-5085	20	11	is	be	VERB
ajfa-5085	20	12	so	so	ADV
ajfa-5085	20	13	much	much	ADJ
ajfa-5085	20	14	interest	interest	NOUN
ajfa-5085	20	15	in	in	ADP
ajfa-5085	20	16	investment	investment	NOUN
ajfa-5085	20	17	opportunities	opportunity	NOUN
ajfa-5085	20	18	in	in	ADP
ajfa-5085	20	19	the	the	DET
ajfa-5085	20	20	gcc	gcc	NOUN
ajfa-5085	20	21	countries	country	NOUN
ajfa-5085	20	22	where	where	SCONJ
ajfa-5085	20	23	rapid	rapid	ADJ
ajfa-5085	20	24	economic	economic	ADJ
ajfa-5085	20	25	growth	growth	NOUN
ajfa-5085	20	26	is	be	AUX
ajfa-5085	20	27	fuelled	fuel	VERB
ajfa-5085	20	28	by	by	ADP
ajfa-5085	20	29	booming	boom	VERB
ajfa-5085	20	30	oil	oil	NOUN
ajfa-5085	20	31	revenues	revenue	NOUN
ajfa-5085	20	32	.	.	PUNCT
ajfa-5085	21	1	evidence	evidence	NOUN
ajfa-5085	21	2	of	of	ADP
ajfa-5085	21	3	ifr	ifr	PROPN
ajfa-5085	21	4	practices	practice	NOUN
ajfa-5085	21	5	in	in	ADP
ajfa-5085	21	6	various	various	ADJ
ajfa-5085	21	7	countries	country	NOUN
ajfa-5085	21	8	have	have	AUX
ajfa-5085	21	9	been	be	AUX
ajfa-5085	21	10	presented	present	VERB
ajfa-5085	21	11	by	by	ADP
ajfa-5085	21	12	a	a	DET
ajfa-5085	21	13	number	number	NOUN
ajfa-5085	21	14	of	of	ADP
ajfa-5085	21	15	academic	academic	ADJ
ajfa-5085	21	16	and	and	CCONJ
ajfa-5085	21	17	professional	professional	ADJ
ajfa-5085	21	18	studies	study	NOUN
ajfa-5085	21	19	–	–	PUNCT
ajfa-5085	21	20	see	see	VERB
ajfa-5085	21	21	,	,	PUNCT
ajfa-5085	21	22	for	for	ADP
ajfa-5085	21	23	example	example	NOUN
ajfa-5085	21	24	,	,	PUNCT
ajfa-5085	21	25	craven	craven	NOUN
ajfa-5085	21	26	and	and	CCONJ
ajfa-5085	21	27	marston	marston	PROPN
ajfa-5085	21	28	(	(	PUNCT
ajfa-5085	21	29	1999	1999	NUM
ajfa-5085	21	30	)	)	PUNCT
ajfa-5085	21	31	and	and	CCONJ
ajfa-5085	21	32	gowthrope	gowthrope	NOUN
ajfa-5085	21	33	(	(	PUNCT
ajfa-5085	21	34	2004	2004	NUM
ajfa-5085	21	35	)	)	PUNCT
ajfa-5085	21	36	uk	uk	PROPN
ajfa-5085	21	37	,	,	PUNCT
ajfa-5085	21	38	deller	deller	PROPN
ajfa-5085	21	39	et	et	PROPN
ajfa-5085	21	40	al	al	PROPN
ajfa-5085	21	41	.	.	PROPN
ajfa-5085	22	1	(	(	PUNCT
ajfa-5085	22	2	1999	1999	NUM
ajfa-5085	22	3	)	)	PUNCT
ajfa-5085	22	4	us	us	PROPN
ajfa-5085	22	5	,	,	PUNCT
ajfa-5085	22	6	uk	uk	PROPN
ajfa-5085	22	7	and	and	CCONJ
ajfa-5085	22	8	germany	germany	PROPN
ajfa-5085	22	9	,	,	PUNCT
ajfa-5085	22	10	gowthorpe	gowthorpe	PROPN
ajfa-5085	22	11	and	and	CCONJ
ajfa-5085	22	12	amat	amat	PROPN
ajfa-5085	22	13	(	(	PUNCT
ajfa-5085	22	14	1999	1999	NUM
ajfa-5085	22	15	)	)	PUNCT
ajfa-5085	22	16	–	–	PUNCT
ajfa-5085	22	17	spain	spain	PROPN
ajfa-5085	22	18	,	,	PUNCT
ajfa-5085	22	19	hedlin	hedlin	NOUN
ajfa-5085	22	20	(	(	PUNCT
ajfa-5085	22	21	1999	1999	NUM
ajfa-5085	22	22	)	)	PUNCT
ajfa-5085	22	23	–	–	PUNCT
ajfa-5085	22	24	sweden	sweden	PROPN
ajfa-5085	22	25	,	,	PUNCT
ajfa-5085	22	26	lymer	lymer	PROPN
ajfa-5085	22	27	et	et	PROPN
ajfa-5085	22	28	al	al	PROPN
ajfa-5085	22	29	.	.	PROPN
ajfa-5085	23	1	(	(	PUNCT
ajfa-5085	23	2	1999	1999	NUM
ajfa-5085	23	3	)	)	PUNCT
ajfa-5085	23	4	–	–	PUNCT
ajfa-5085	23	5	international	international	ADJ
ajfa-5085	23	6	comparison	comparison	NOUN
ajfa-5085	23	7	,	,	PUNCT
ajfa-5085	23	8	pirchegger	pirchegger	NOUN
ajfa-5085	23	9	and	and	CCONJ
ajfa-5085	23	10	wagenhofer	wagenhofer	VERB
ajfa-5085	23	11	(	(	PUNCT
ajfa-5085	23	12	1999	1999	NUM
ajfa-5085	23	13	)	)	PUNCT
ajfa-5085	23	14	austria	austria	PROPN
ajfa-5085	23	15	and	and	CCONJ
ajfa-5085	23	16	germany	germany	PROPN
ajfa-5085	23	17	,	,	PUNCT
ajfa-5085	23	18	marston	marston	PROPN
ajfa-5085	23	19	and	and	CCONJ
ajfa-5085	23	20	polei	polei	NOUN
ajfa-5085	23	21	(	(	PUNCT
ajfa-5085	23	22	2004	2004	NUM
ajfa-5085	23	23	)	)	PUNCT
ajfa-5085	23	24	–	–	PUNCT
ajfa-5085	23	25	germany	germany	PROPN
ajfa-5085	23	26	,	,	PUNCT
ajfa-5085	23	27	trites	trite	NOUN
ajfa-5085	23	28	(	(	PUNCT
ajfa-5085	23	29	1999	1999	NUM
ajfa-5085	23	30	)	)	PUNCT
ajfa-5085	23	31	us	we	PRON
ajfa-5085	23	32	and	and	CCONJ
ajfa-5085	23	33	canada	canada	PROPN
ajfa-5085	23	34	,	,	PUNCT
ajfa-5085	23	35	oyelere	oyelere	ADV
ajfa-5085	23	36	et	et	PROPN
ajfa-5085	23	37	al	al	PROPN
ajfa-5085	23	38	.	.	PROPN
ajfa-5085	24	1	(	(	PUNCT
ajfa-5085	24	2	2003	2003	NUM
ajfa-5085	24	3	)	)	PUNCT
ajfa-5085	24	4	,	,	PUNCT
ajfa-5085	24	5	fisher	fisher	PROPN
ajfa-5085	24	6	et	et	PROPN
ajfa-5085	24	7	al	al	PROPN
ajfa-5085	24	8	.	.	PROPN
ajfa-5085	25	1	(	(	PUNCT
ajfa-5085	25	2	2004	2004	NUM
ajfa-5085	25	3	)	)	PUNCT
ajfa-5085	26	1	and	and	CCONJ
ajfa-5085	26	2	laswad	laswad	VERB
ajfa-5085	26	3	et	et	PROPN
ajfa-5085	26	4	al	al	PROPN
ajfa-5085	26	5	.	.	PROPN
ajfa-5085	27	1	(	(	PUNCT
ajfa-5085	27	2	2005	2005	NUM
ajfa-5085	27	3	)	)	PUNCT
ajfa-5085	27	4	new	new	PROPN
ajfa-5085	27	5	zealand	zealand	PROPN
ajfa-5085	27	6	,	,	PUNCT
ajfa-5085	27	7	marston	marston	PROPN
ajfa-5085	27	8	(	(	PUNCT
ajfa-5085	27	9	2003	2003	NUM
ajfa-5085	27	10	)	)	PUNCT
ajfa-5085	27	11	japan	japan	PROPN
ajfa-5085	27	12	,	,	PUNCT
ajfa-5085	27	13	xiao	xiao	PROPN
ajfa-5085	27	14	et	et	PROPN
ajfa-5085	27	15	al	al	PROPN
ajfa-5085	27	16	.	.	PROPN
ajfa-5085	28	1	(	(	PUNCT
ajfa-5085	28	2	2004	2004	NUM
ajfa-5085	28	3	)	)	PUNCT
ajfa-5085	28	4	china	china	PROPN
ajfa-5085	28	5	,	,	PUNCT
ajfa-5085	28	6	smith	smith	PROPN
ajfa-5085	28	7	and	and	CCONJ
ajfa-5085	28	8	peppard	peppard	ADJ
ajfa-5085	28	9	(	(	PUNCT
ajfa-5085	28	10	2005	2005	NUM
ajfa-5085	28	11	)	)	PUNCT
ajfa-5085	28	12	–	–	PUNCT
ajfa-5085	28	13	ireland	ireland	NOUN
ajfa-5085	28	14	,	,	PUNCT
ajfa-5085	28	15	khadaroo	khadaroo	NOUN
ajfa-5085	28	16	(	(	PUNCT
ajfa-5085	28	17	2005	2005	NUM
ajfa-5085	28	18	)	)	PUNCT
ajfa-5085	28	19	–	–	PUNCT
ajfa-5085	28	20	malaysia	malaysia	NOUN
ajfa-5085	28	21	,	,	PUNCT
ajfa-5085	28	22	and	and	CCONJ
ajfa-5085	28	23	chan	chan	PROPN
ajfa-5085	28	24	and	and	CCONJ
ajfa-5085	28	25	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	28	26	(	(	PUNCT
ajfa-5085	28	27	2006	2006	NUM
ajfa-5085	28	28	)	)	PUNCT
ajfa-5085	28	29	–	–	PUNCT
ajfa-5085	28	30	australia	australia	PROPN
ajfa-5085	28	31	,	,	PUNCT
ajfa-5085	28	32	bozcuk	bozcuk	NOUN
ajfa-5085	28	33	et	et	PROPN
ajfa-5085	28	34	al	al	PROPN
ajfa-5085	28	35	.	.	PROPN
ajfa-5085	28	36	(	(	PUNCT
ajfa-5085	28	37	2009	2009	NUM
ajfa-5085	28	38	)	)	PUNCT
ajfa-5085	28	39	–	–	PUNCT
ajfa-5085	28	40	turkey	turkey	NOUN
ajfa-5085	28	41	,	,	PUNCT
ajfa-5085	28	42	ismail	ismail	NOUN
ajfa-5085	28	43	and	and	CCONJ
ajfa-5085	28	44	sobhy	sobhy	NOUN
ajfa-5085	28	45	(	(	PUNCT
ajfa-5085	28	46	2009	2009	NUM
ajfa-5085	28	47	)	)	PUNCT
ajfa-5085	28	48	–	–	PUNCT
ajfa-5085	28	49	egypt	egypt	PROPN
ajfa-5085	28	50	,	,	PUNCT
ajfa-5085	28	51	mohamed	mohamed	PROPN
ajfa-5085	28	52	et	et	PROPN
ajfa-5085	28	53	al	al	PROPN
ajfa-5085	28	54	.	.	PROPN
ajfa-5085	28	55	(	(	PUNCT
ajfa-5085	28	56	2009	2009	NUM
ajfa-5085	28	57	)	)	PUNCT
ajfa-5085	28	58	–	–	PUNCT
ajfa-5085	28	59	oman	oman	NOUN
ajfa-5085	28	60	,	,	PUNCT
ajfa-5085	28	61	salawu	salawu	NOUN
ajfa-5085	28	62	(	(	PUNCT
ajfa-5085	28	63	2009	2009	NUM
ajfa-5085	28	64	)	)	PUNCT
ajfa-5085	28	65	–	–	PUNCT
ajfa-5085	28	66	nigeria	nigeria	PROPN
ajfa-5085	28	67	,	,	PUNCT
ajfa-5085	28	68	mohamed	mohamed	PROPN
ajfa-5085	28	69	(	(	PUNCT
ajfa-5085	28	70	2010	2010	NUM
ajfa-5085	28	71	)	)	PUNCT
ajfa-5085	28	72	–	–	PUNCT
ajfa-5085	28	73	middle	middle	PROPN
ajfa-5085	28	74	east	east	PROPN
ajfa-5085	28	75	.	.	PUNCT
ajfa-5085	29	1	they	they	PRON
ajfa-5085	29	2	indicate	indicate	VERB
ajfa-5085	29	3	the	the	DET
ajfa-5085	29	4	growing	grow	VERB
ajfa-5085	29	5	use	use	NOUN
ajfa-5085	29	6	of	of	ADP
ajfa-5085	29	7	the	the	DET
ajfa-5085	29	8	internet	internet	NOUN
ajfa-5085	29	9	for	for	ADP
ajfa-5085	29	10	the	the	DET
ajfa-5085	29	11	corporate	corporate	ADJ
ajfa-5085	29	12	dissemination	dissemination	NOUN
ajfa-5085	29	13	of	of	ADP
ajfa-5085	29	14	information	information	NOUN
ajfa-5085	29	15	,	,	PUNCT
ajfa-5085	29	16	including	include	VERB
ajfa-5085	29	17	providing	provide	VERB
ajfa-5085	29	18	annual	annual	ADJ
ajfa-5085	29	19	reports	report	NOUN
ajfa-5085	29	20	on	on	ADP
ajfa-5085	29	21	the	the	DET
ajfa-5085	29	22	internet	internet	NOUN
ajfa-5085	29	23	,	,	PUNCT
ajfa-5085	29	24	and	and	CCONJ
ajfa-5085	29	25	that	that	SCONJ
ajfa-5085	29	26	the	the	DET
ajfa-5085	29	27	extent	extent	NOUN
ajfa-5085	29	28	and	and	CCONJ
ajfa-5085	29	29	sophistication	sophistication	NOUN
ajfa-5085	29	30	of	of	ADP
ajfa-5085	29	31	ifr	ifr	PROPN
ajfa-5085	29	32	practices	practice	NOUN
ajfa-5085	29	33	varies	vary	VERB
ajfa-5085	29	34	across	across	ADP
ajfa-5085	29	35	countries	country	NOUN
ajfa-5085	29	36	.	.	PUNCT
ajfa-5085	30	1	the	the	DET
ajfa-5085	30	2	objective	objective	NOUN
ajfa-5085	30	3	of	of	ADP
ajfa-5085	30	4	this	this	DET
ajfa-5085	30	5	paper	paper	NOUN
ajfa-5085	30	6	is	be	AUX
ajfa-5085	30	7	to	to	PART
ajfa-5085	30	8	study	study	VERB
ajfa-5085	30	9	ifr	ifr	NOUN
ajfa-5085	30	10	practices	practice	NOUN
ajfa-5085	30	11	in	in	ADP
ajfa-5085	30	12	the	the	DET
ajfa-5085	30	13	gcc	gcc	NOUN
ajfa-5085	30	14	.	.	PUNCT
ajfa-5085	31	1	the	the	DET
ajfa-5085	31	2	paper	paper	NOUN
ajfa-5085	31	3	provides	provide	VERB
ajfa-5085	31	4	evidence	evidence	NOUN
ajfa-5085	31	5	of	of	ADP
ajfa-5085	31	6	the	the	DET
ajfa-5085	31	7	extent	extent	NOUN
ajfa-5085	31	8	and	and	CCONJ
ajfa-5085	31	9	determinants	determinant	NOUN
ajfa-5085	31	10	of	of	ADP
ajfa-5085	31	11	ifr	ifr	NOUN
ajfa-5085	31	12	in	in	ADP
ajfa-5085	31	13	two	two	NUM
ajfa-5085	31	14	gcc	gcc	NOUN
ajfa-5085	31	15	countries	country	NOUN
ajfa-5085	31	16	,	,	PUNCT
ajfa-5085	31	17	namely	namely	ADV
ajfa-5085	31	18	saudi	saudi	PROPN
ajfa-5085	31	19	arabia	arabia	PROPN
ajfa-5085	31	20	and	and	CCONJ
ajfa-5085	31	21	oman	oman	PROPN
ajfa-5085	31	22	.	.	PUNCT
ajfa-5085	32	1	the	the	DET
ajfa-5085	32	2	understanding	understanding	NOUN
ajfa-5085	32	3	of	of	ADP
ajfa-5085	32	4	ifr	ifr	PROPN
ajfa-5085	32	5	practices	practice	NOUN
ajfa-5085	32	6	is	be	AUX
ajfa-5085	32	7	important	important	ADJ
ajfa-5085	32	8	for	for	ADP
ajfa-5085	32	9	standard	standard	ADJ
ajfa-5085	32	10	setting	set	VERB
ajfa-5085	32	11	purposes	purpose	NOUN
ajfa-5085	32	12	.	.	PUNCT
ajfa-5085	33	1	the	the	DET
ajfa-5085	33	2	objective	objective	NOUN
ajfa-5085	33	3	of	of	ADP
ajfa-5085	33	4	this	this	DET
ajfa-5085	33	5	paper	paper	NOUN
ajfa-5085	33	6	is	be	AUX
ajfa-5085	33	7	to	to	PART
ajfa-5085	33	8	examine	examine	VERB
ajfa-5085	33	9	internet	internet	NOUN
ajfa-5085	33	10	financial	financial	ADJ
ajfa-5085	33	11	reporting	reporting	NOUN
ajfa-5085	33	12	practices	practice	NOUN
ajfa-5085	33	13	and	and	CCONJ
ajfa-5085	33	14	determinants	determinant	NOUN
ajfa-5085	33	15	in	in	ADP
ajfa-5085	33	16	companies	company	NOUN
ajfa-5085	33	17	listed	list	VERB
ajfa-5085	33	18	in	in	ADP
ajfa-5085	33	19	tadawul	tadawul	PROPN
ajfa-5085	33	20	stock	stock	PROPN
ajfa-5085	33	21	exchange	exchange	PROPN
ajfa-5085	33	22	(	(	PUNCT
ajfa-5085	33	23	saudi	saudi	PROPN
ajfa-5085	33	24	arabia	arabia	PROPN
ajfa-5085	33	25	)	)	PUNCT
ajfa-5085	33	26	and	and	CCONJ
ajfa-5085	33	27	muscat	muscat	PROPN
ajfa-5085	33	28	securities	security	NOUN
ajfa-5085	33	29	market	market	NOUN
ajfa-5085	33	30	(	(	PUNCT
ajfa-5085	33	31	oman	oman	PROPN
ajfa-5085	33	32	)	)	PUNCT
ajfa-5085	33	33	.	.	PUNCT
ajfa-5085	34	1	the	the	DET
ajfa-5085	34	2	rest	rest	NOUN
ajfa-5085	34	3	of	of	ADP
ajfa-5085	34	4	this	this	DET
ajfa-5085	34	5	paper	paper	NOUN
ajfa-5085	34	6	is	be	AUX
ajfa-5085	34	7	structured	structure	VERB
ajfa-5085	34	8	as	as	SCONJ
ajfa-5085	34	9	follows	follow	VERB
ajfa-5085	34	10	.	.	PUNCT
ajfa-5085	35	1	a	a	DET
ajfa-5085	35	2	review	review	NOUN
ajfa-5085	35	3	of	of	ADP
ajfa-5085	35	4	relevant	relevant	ADJ
ajfa-5085	35	5	literature	literature	NOUN
ajfa-5085	35	6	is	be	AUX
ajfa-5085	35	7	provided	provide	VERB
ajfa-5085	35	8	in	in	ADP
ajfa-5085	35	9	the	the	DET
ajfa-5085	35	10	next	next	ADJ
ajfa-5085	35	11	section	section	NOUN
ajfa-5085	35	12	.	.	PUNCT
ajfa-5085	36	1	the	the	DET
ajfa-5085	36	2	proposed	propose	VERB
ajfa-5085	36	3	research	research	NOUN
ajfa-5085	36	4	methodology	methodology	NOUN
ajfa-5085	36	5	is	be	AUX
ajfa-5085	36	6	asian	asian	ADJ
ajfa-5085	36	7	journal	journal	NOUN
ajfa-5085	36	8	of	of	ADP
ajfa-5085	36	9	finance	finance	PROPN
ajfa-5085	36	10	&	&	CCONJ
ajfa-5085	36	11	accounting	accounting	PROPN
ajfa-5085	36	12	issn	issn	PROPN
ajfa-5085	36	13	1946	1946	NUM
ajfa-5085	36	14	-	-	PUNCT
ajfa-5085	36	15	052x	052x	PROPN
ajfa-5085	36	16	2014	2014	NUM
ajfa-5085	36	17	,	,	PUNCT
ajfa-5085	36	18	vol	vol	NOUN
ajfa-5085	36	19	.	.	PROPN
ajfa-5085	37	1	6	6	NUM
ajfa-5085	37	2	,	,	PUNCT
ajfa-5085	37	3	no	no	INTJ
ajfa-5085	37	4	.	.	NOUN
ajfa-5085	37	5	1	1	NUM
ajfa-5085	37	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	37	7	72	72	NUM
ajfa-5085	37	8	discussed	discuss	VERB
ajfa-5085	37	9	in	in	ADP
ajfa-5085	37	10	section	section	NOUN
ajfa-5085	37	11	3	3	NUM
ajfa-5085	37	12	.	.	PUNCT
ajfa-5085	37	13	section	section	NOUN
ajfa-5085	37	14	four	four	NUM
ajfa-5085	37	15	provides	provide	VERB
ajfa-5085	37	16	analyses	analysis	NOUN
ajfa-5085	37	17	and	and	CCONJ
ajfa-5085	37	18	discussions	discussion	NOUN
ajfa-5085	37	19	on	on	ADP
ajfa-5085	37	20	the	the	DET
ajfa-5085	37	21	extent	extent	NOUN
ajfa-5085	37	22	,	,	PUNCT
ajfa-5085	37	23	nature	nature	NOUN
ajfa-5085	37	24	and	and	CCONJ
ajfa-5085	37	25	determinants	determinant	NOUN
ajfa-5085	37	26	of	of	ADP
ajfa-5085	37	27	ifr	ifr	NOUN
ajfa-5085	37	28	by	by	ADP
ajfa-5085	37	29	companies	company	NOUN
ajfa-5085	37	30	listed	list	VERB
ajfa-5085	37	31	in	in	ADP
ajfa-5085	37	32	the	the	DET
ajfa-5085	37	33	two	two	NUM
ajfa-5085	37	34	stock	stock	NOUN
ajfa-5085	37	35	exchanges	exchange	NOUN
ajfa-5085	37	36	.	.	PUNCT
ajfa-5085	38	1	summary	summary	NOUN
ajfa-5085	38	2	and	and	CCONJ
ajfa-5085	38	3	conclusions	conclusion	NOUN
ajfa-5085	38	4	are	be	AUX
ajfa-5085	38	5	presented	present	VERB
ajfa-5085	38	6	in	in	ADP
ajfa-5085	38	7	the	the	DET
ajfa-5085	38	8	final	final	ADJ
ajfa-5085	38	9	section	section	NOUN
ajfa-5085	38	10	.	.	PUNCT
ajfa-5085	39	1	2	2	X
ajfa-5085	39	2	.	.	X
ajfa-5085	39	3	literature	literature	NOUN
ajfa-5085	39	4	review	review	VERB
ajfa-5085	39	5	2.1	2.1	NUM
ajfa-5085	39	6	background	background	NOUN
ajfa-5085	39	7	the	the	DET
ajfa-5085	39	8	internet	internet	NOUN
ajfa-5085	39	9	provides	provide	VERB
ajfa-5085	39	10	a	a	DET
ajfa-5085	39	11	useful	useful	ADJ
ajfa-5085	39	12	communication	communication	NOUN
ajfa-5085	39	13	tool	tool	NOUN
ajfa-5085	39	14	for	for	ADP
ajfa-5085	39	15	corporate	corporate	ADJ
ajfa-5085	39	16	organizations	organization	NOUN
ajfa-5085	39	17	.	.	PUNCT
ajfa-5085	40	1	one	one	NUM
ajfa-5085	40	2	of	of	ADP
ajfa-5085	40	3	the	the	DET
ajfa-5085	40	4	main	main	ADJ
ajfa-5085	40	5	benefits	benefit	NOUN
ajfa-5085	40	6	of	of	ADP
ajfa-5085	40	7	ifr	ifr	PROPN
ajfa-5085	40	8	is	be	AUX
ajfa-5085	40	9	the	the	DET
ajfa-5085	40	10	potential	potential	NOUN
ajfa-5085	40	11	for	for	ADP
ajfa-5085	40	12	large	large	ADJ
ajfa-5085	40	13	savings	saving	NOUN
ajfa-5085	40	14	in	in	ADP
ajfa-5085	40	15	the	the	DET
ajfa-5085	40	16	cost	cost	NOUN
ajfa-5085	40	17	of	of	ADP
ajfa-5085	40	18	production	production	NOUN
ajfa-5085	40	19	and	and	CCONJ
ajfa-5085	40	20	distribution	distribution	NOUN
ajfa-5085	40	21	of	of	ADP
ajfa-5085	40	22	financial	financial	ADJ
ajfa-5085	40	23	information	information	NOUN
ajfa-5085	40	24	.	.	PUNCT
ajfa-5085	41	1	the	the	DET
ajfa-5085	41	2	internet	internet	NOUN
ajfa-5085	41	3	allows	allow	VERB
ajfa-5085	41	4	companies	company	NOUN
ajfa-5085	41	5	to	to	PART
ajfa-5085	41	6	reach	reach	VERB
ajfa-5085	41	7	a	a	DET
ajfa-5085	41	8	much	much	ADV
ajfa-5085	41	9	wider	wide	ADJ
ajfa-5085	41	10	range	range	NOUN
ajfa-5085	41	11	of	of	ADP
ajfa-5085	41	12	stakeholders	stakeholder	NOUN
ajfa-5085	41	13	at	at	ADP
ajfa-5085	41	14	a	a	DET
ajfa-5085	41	15	relatively	relatively	ADV
ajfa-5085	41	16	lower	low	ADJ
ajfa-5085	41	17	cost	cost	NOUN
ajfa-5085	41	18	.	.	PUNCT
ajfa-5085	42	1	the	the	DET
ajfa-5085	42	2	use	use	NOUN
ajfa-5085	42	3	of	of	ADP
ajfa-5085	42	4	ifr	ifr	PROPN
ajfa-5085	42	5	also	also	ADV
ajfa-5085	42	6	leads	lead	VERB
ajfa-5085	42	7	to	to	ADP
ajfa-5085	42	8	a	a	DET
ajfa-5085	42	9	reduction	reduction	NOUN
ajfa-5085	42	10	in	in	ADP
ajfa-5085	42	11	incidental	incidental	ADJ
ajfa-5085	42	12	requests	request	NOUN
ajfa-5085	42	13	from	from	ADP
ajfa-5085	42	14	non	non	ADJ
ajfa-5085	42	15	-	-	ADJ
ajfa-5085	42	16	shareholder	shareholder	ADJ
ajfa-5085	42	17	financial	financial	ADJ
ajfa-5085	42	18	statement	statement	NOUN
ajfa-5085	42	19	users	user	NOUN
ajfa-5085	42	20	(	(	PUNCT
ajfa-5085	42	21	allam	allam	PROPN
ajfa-5085	42	22	and	and	CCONJ
ajfa-5085	42	23	lymer	lymer	PROPN
ajfa-5085	42	24	,	,	PUNCT
ajfa-5085	42	25	2002	2002	NUM
ajfa-5085	42	26	;	;	PUNCT
ajfa-5085	42	27	sec	sec	PROPN
ajfa-5085	42	28	,	,	PUNCT
ajfa-5085	42	29	2002	2002	NUM
ajfa-5085	42	30	,	,	PUNCT
ajfa-5085	42	31	2003a	2003a	NUM
ajfa-5085	42	32	,	,	PUNCT
ajfa-5085	42	33	b	b	NOUN
ajfa-5085	42	34	;	;	PUNCT
ajfa-5085	42	35	khadaroo	khadaroo	NOUN
ajfa-5085	42	36	,	,	PUNCT
ajfa-5085	42	37	2005	2005	NUM
ajfa-5085	42	38	)	)	PUNCT
ajfa-5085	42	39	.	.	PUNCT
ajfa-5085	43	1	the	the	DET
ajfa-5085	43	2	literature	literature	NOUN
ajfa-5085	43	3	also	also	ADV
ajfa-5085	43	4	documents	document	VERB
ajfa-5085	43	5	a	a	DET
ajfa-5085	43	6	number	number	NOUN
ajfa-5085	43	7	of	of	ADP
ajfa-5085	43	8	other	other	ADJ
ajfa-5085	43	9	benefits	benefit	NOUN
ajfa-5085	43	10	that	that	PRON
ajfa-5085	43	11	may	may	AUX
ajfa-5085	43	12	accrue	accrue	VERB
ajfa-5085	43	13	from	from	ADP
ajfa-5085	43	14	ifr	ifr	PROPN
ajfa-5085	43	15	(	(	PUNCT
ajfa-5085	43	16	baker	baker	PROPN
ajfa-5085	43	17	and	and	CCONJ
ajfa-5085	43	18	wallage	wallage	NOUN
ajfa-5085	43	19	,	,	PUNCT
ajfa-5085	43	20	2000	2000	NUM
ajfa-5085	43	21	;	;	PUNCT
ajfa-5085	43	22	ettredge	ettredge	NOUN
ajfa-5085	43	23	et	et	PROPN
ajfa-5085	43	24	al	al	PROPN
ajfa-5085	43	25	.	.	PROPN
ajfa-5085	43	26	,	,	PUNCT
ajfa-5085	43	27	2001	2001	NUM
ajfa-5085	43	28	;	;	PUNCT
ajfa-5085	43	29	debreceny	debreceny	PROPN
ajfa-5085	43	30	,	,	PUNCT
ajfa-5085	43	31	et	et	PROPN
ajfa-5085	43	32	al	al	PROPN
ajfa-5085	43	33	.	.	PROPN
ajfa-5085	43	34	,	,	PUNCT
ajfa-5085	43	35	2002	2002	NUM
ajfa-5085	43	36	;	;	PUNCT
ajfa-5085	43	37	wagenhofer	wagenhofer	VERB
ajfa-5085	43	38	,	,	PUNCT
ajfa-5085	43	39	2003	2003	NUM
ajfa-5085	43	40	;	;	PUNCT
ajfa-5085	43	41	jones	jones	PROPN
ajfa-5085	43	42	and	and	CCONJ
ajfa-5085	43	43	xiao	xiao	PROPN
ajfa-5085	43	44	,	,	PUNCT
ajfa-5085	43	45	2004	2004	NUM
ajfa-5085	43	46	;	;	PUNCT
ajfa-5085	43	47	boritz	boritz	PROPN
ajfa-5085	43	48	and	and	CCONJ
ajfa-5085	43	49	no	no	NOUN
ajfa-5085	43	50	,	,	PUNCT
ajfa-5085	43	51	2005	2005	NUM
ajfa-5085	43	52	)	)	PUNCT
ajfa-5085	43	53	.	.	PUNCT
ajfa-5085	44	1	these	these	PRON
ajfa-5085	44	2	include	include	VERB
ajfa-5085	44	3	more	more	ADV
ajfa-5085	44	4	equitable	equitable	ADJ
ajfa-5085	44	5	information	information	NOUN
ajfa-5085	44	6	dissemination	dissemination	NOUN
ajfa-5085	44	7	among	among	ADP
ajfa-5085	44	8	stakeholders	stakeholder	NOUN
ajfa-5085	44	9	as	as	ADP
ajfa-5085	44	10	a	a	DET
ajfa-5085	44	11	result	result	NOUN
ajfa-5085	44	12	of	of	ADP
ajfa-5085	44	13	the	the	DET
ajfa-5085	44	14	improved	improved	ADJ
ajfa-5085	44	15	accessibility	accessibility	NOUN
ajfa-5085	44	16	of	of	ADP
ajfa-5085	44	17	the	the	DET
ajfa-5085	44	18	information	information	NOUN
ajfa-5085	44	19	.	.	PUNCT
ajfa-5085	45	1	with	with	ADP
ajfa-5085	45	2	ifr	ifr	PROPN
ajfa-5085	45	3	users	user	NOUN
ajfa-5085	45	4	can	can	AUX
ajfa-5085	45	5	choose	choose	VERB
ajfa-5085	45	6	to	to	PART
ajfa-5085	45	7	access	access	VERB
ajfa-5085	45	8	information	information	NOUN
ajfa-5085	45	9	that	that	PRON
ajfa-5085	45	10	meets	meet	VERB
ajfa-5085	45	11	their	their	PRON
ajfa-5085	45	12	specific	specific	ADJ
ajfa-5085	45	13	needs	need	NOUN
ajfa-5085	45	14	as	as	SCONJ
ajfa-5085	45	15	the	the	DET
ajfa-5085	45	16	internet	internet	NOUN
ajfa-5085	45	17	allows	allow	VERB
ajfa-5085	45	18	non	non	ADJ
ajfa-5085	45	19	-	-	ADJ
ajfa-5085	45	20	sequential	sequential	ADJ
ajfa-5085	45	21	access	access	NOUN
ajfa-5085	45	22	to	to	ADP
ajfa-5085	45	23	information	information	NOUN
ajfa-5085	45	24	through	through	ADP
ajfa-5085	45	25	the	the	DET
ajfa-5085	45	26	use	use	NOUN
ajfa-5085	45	27	of	of	ADP
ajfa-5085	45	28	hyperlinks	hyperlink	NOUN
ajfa-5085	45	29	,	,	PUNCT
ajfa-5085	45	30	interactivity	interactivity	NOUN
ajfa-5085	45	31	and	and	CCONJ
ajfa-5085	45	32	search	search	NOUN
ajfa-5085	45	33	facilities	facility	NOUN
ajfa-5085	45	34	.	.	PUNCT
ajfa-5085	46	1	ifr	ifr	PROPN
ajfa-5085	46	2	also	also	ADV
ajfa-5085	46	3	presents	present	VERB
ajfa-5085	46	4	companies	company	NOUN
ajfa-5085	46	5	with	with	ADP
ajfa-5085	46	6	the	the	DET
ajfa-5085	46	7	opportunity	opportunity	NOUN
ajfa-5085	46	8	to	to	PART
ajfa-5085	46	9	provide	provide	VERB
ajfa-5085	46	10	more	more	ADJ
ajfa-5085	46	11	information	information	NOUN
ajfa-5085	46	12	than	than	SCONJ
ajfa-5085	46	13	is	be	AUX
ajfa-5085	46	14	available	available	ADJ
ajfa-5085	46	15	in	in	ADP
ajfa-5085	46	16	annual	annual	ADJ
ajfa-5085	46	17	reports	report	NOUN
ajfa-5085	46	18	.	.	PUNCT
ajfa-5085	47	1	the	the	DET
ajfa-5085	47	2	internet	internet	NOUN
ajfa-5085	47	3	provides	provide	VERB
ajfa-5085	47	4	an	an	DET
ajfa-5085	47	5	opportunity	opportunity	NOUN
ajfa-5085	47	6	for	for	ADP
ajfa-5085	47	7	going	go	VERB
ajfa-5085	47	8	beyond	beyond	ADP
ajfa-5085	47	9	what	what	PRON
ajfa-5085	47	10	is	be	AUX
ajfa-5085	47	11	available	available	ADJ
ajfa-5085	47	12	in	in	ADP
ajfa-5085	47	13	hard	hard	ADJ
ajfa-5085	47	14	copy	copy	NOUN
ajfa-5085	47	15	corporate	corporate	ADJ
ajfa-5085	47	16	financial	financial	ADJ
ajfa-5085	47	17	statements	statement	NOUN
ajfa-5085	47	18	to	to	PART
ajfa-5085	47	19	communicate	communicate	VERB
ajfa-5085	47	20	additional	additional	ADJ
ajfa-5085	47	21	financial	financial	ADJ
ajfa-5085	47	22	information	information	NOUN
ajfa-5085	47	23	to	to	ADP
ajfa-5085	47	24	users	user	NOUN
ajfa-5085	47	25	,	,	PUNCT
ajfa-5085	47	26	possibly	possibly	ADV
ajfa-5085	47	27	in	in	ADP
ajfa-5085	47	28	real	real	ADJ
ajfa-5085	47	29	-	-	PUNCT
ajfa-5085	47	30	time	time	NOUN
ajfa-5085	47	31	and	and	CCONJ
ajfa-5085	47	32	on	on	ADP
ajfa-5085	47	33	an	an	DET
ajfa-5085	47	34	interactive	interactive	ADJ
ajfa-5085	47	35	basis	basis	NOUN
ajfa-5085	47	36	(	(	PUNCT
ajfa-5085	47	37	mccafferty	mccafferty	NOUN
ajfa-5085	47	38	,	,	PUNCT
ajfa-5085	47	39	1995	1995	NUM
ajfa-5085	47	40	;	;	PUNCT
ajfa-5085	47	41	louwers	louwer	NOUN
ajfa-5085	47	42	et	et	PROPN
ajfa-5085	47	43	al	al	PROPN
ajfa-5085	47	44	.	.	PROPN
ajfa-5085	47	45	,	,	PUNCT
ajfa-5085	47	46	1996	1996	NUM
ajfa-5085	47	47	;	;	PUNCT
ajfa-5085	47	48	green	green	ADJ
ajfa-5085	47	49	and	and	CCONJ
ajfa-5085	47	50	spaul	spaul	ADV
ajfa-5085	47	51	,	,	PUNCT
ajfa-5085	47	52	1997	1997	NUM
ajfa-5085	47	53	;	;	PUNCT
ajfa-5085	47	54	trites	trite	NOUN
ajfa-5085	47	55	and	and	CCONJ
ajfa-5085	47	56	sheehy	sheehy	NOUN
ajfa-5085	47	57	,	,	PUNCT
ajfa-5085	47	58	1997	1997	NUM
ajfa-5085	47	59	;	;	PUNCT
ajfa-5085	47	60	trites	trite	NOUN
ajfa-5085	47	61	,	,	PUNCT
ajfa-5085	47	62	1999	1999	NUM
ajfa-5085	47	63	;	;	PUNCT
ajfa-5085	47	64	fasb	fasb	NOUN
ajfa-5085	47	65	,	,	PUNCT
ajfa-5085	47	66	2000	2000	NUM
ajfa-5085	47	67	;	;	PUNCT
ajfa-5085	47	68	ettredge	ettredge	NOUN
ajfa-5085	47	69	et	et	PROPN
ajfa-5085	47	70	al	al	PROPN
ajfa-5085	47	71	.	.	PROPN
ajfa-5085	47	72	,	,	PUNCT
ajfa-5085	47	73	2002	2002	NUM
ajfa-5085	47	74	;	;	PUNCT
ajfa-5085	47	75	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	47	76	,	,	PUNCT
ajfa-5085	47	77	2006	2006	NUM
ajfa-5085	47	78	)	)	PUNCT
ajfa-5085	47	79	.	.	PUNCT
ajfa-5085	48	1	ifr	ifr	PROPN
ajfa-5085	48	2	provides	provide	VERB
ajfa-5085	48	3	corporate	corporate	ADJ
ajfa-5085	48	4	organizations	organization	NOUN
ajfa-5085	48	5	with	with	ADP
ajfa-5085	48	6	a	a	DET
ajfa-5085	48	7	real	real	ADJ
ajfa-5085	48	8	opportunity	opportunity	NOUN
ajfa-5085	48	9	to	to	PART
ajfa-5085	48	10	extend	extend	VERB
ajfa-5085	48	11	financial	financial	ADJ
ajfa-5085	48	12	disclosure	disclosure	NOUN
ajfa-5085	48	13	beyond	beyond	ADP
ajfa-5085	48	14	the	the	DET
ajfa-5085	48	15	reproduction	reproduction	NOUN
ajfa-5085	48	16	of	of	ADP
ajfa-5085	48	17	a	a	DET
ajfa-5085	48	18	hard	hard	ADJ
ajfa-5085	48	19	copy	copy	NOUN
ajfa-5085	48	20	annual	annual	ADJ
ajfa-5085	48	21	report	report	NOUN
ajfa-5085	48	22	and	and	CCONJ
ajfa-5085	48	23	improve	improve	VERB
ajfa-5085	48	24	on	on	ADP
ajfa-5085	48	25	the	the	DET
ajfa-5085	48	26	timeliness	timeliness	NOUN
ajfa-5085	48	27	,	,	PUNCT
ajfa-5085	48	28	scope	scope	NOUN
ajfa-5085	48	29	,	,	PUNCT
ajfa-5085	48	30	and	and	CCONJ
ajfa-5085	48	31	interactivity	interactivity	NOUN
ajfa-5085	48	32	of	of	ADP
ajfa-5085	48	33	financial	financial	ADJ
ajfa-5085	48	34	reporting	reporting	NOUN
ajfa-5085	48	35	,	,	PUNCT
ajfa-5085	48	36	with	with	ADP
ajfa-5085	48	37	multimedia	multimedia	NOUN
ajfa-5085	48	38	,	,	PUNCT
ajfa-5085	48	39	such	such	ADJ
ajfa-5085	48	40	as	as	ADP
ajfa-5085	48	41	sound	sound	ADJ
ajfa-5085	48	42	,	,	PUNCT
ajfa-5085	48	43	animation	animation	NOUN
ajfa-5085	48	44	and	and	CCONJ
ajfa-5085	48	45	video	video	NOUN
ajfa-5085	48	46	,	,	PUNCT
ajfa-5085	48	47	being	be	AUX
ajfa-5085	48	48	used	use	VERB
ajfa-5085	48	49	to	to	PART
ajfa-5085	48	50	potentially	potentially	ADV
ajfa-5085	48	51	increase	increase	VERB
ajfa-5085	48	52	the	the	DET
ajfa-5085	48	53	understanding	understanding	NOUN
ajfa-5085	48	54	of	of	ADP
ajfa-5085	48	55	information	information	NOUN
ajfa-5085	48	56	(	(	PUNCT
ajfa-5085	48	57	louwers	louwer	NOUN
ajfa-5085	48	58	et	et	PROPN
ajfa-5085	48	59	al	al	PROPN
ajfa-5085	48	60	.	.	PROPN
ajfa-5085	48	61	,	,	PUNCT
ajfa-5085	48	62	1996	1996	NUM
ajfa-5085	48	63	;	;	PUNCT
ajfa-5085	48	64	ravlic	ravlic	NOUN
ajfa-5085	48	65	,	,	PUNCT
ajfa-5085	48	66	2000	2000	NUM
ajfa-5085	48	67	;	;	PUNCT
ajfa-5085	48	68	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	48	69	and	and	CCONJ
ajfa-5085	48	70	lichtenstein	lichtenstein	PROPN
ajfa-5085	48	71	,	,	PUNCT
ajfa-5085	48	72	2006	2006	NUM
ajfa-5085	48	73	)	)	PUNCT
ajfa-5085	48	74	.	.	PUNCT
ajfa-5085	49	1	these	these	DET
ajfa-5085	49	2	developments	development	NOUN
ajfa-5085	49	3	have	have	VERB
ajfa-5085	49	4	a	a	DET
ajfa-5085	49	5	great	great	ADJ
ajfa-5085	49	6	potential	potential	ADJ
ajfa-5085	49	7	impact	impact	NOUN
ajfa-5085	49	8	on	on	ADP
ajfa-5085	49	9	users	user	NOUN
ajfa-5085	49	10	(	(	PUNCT
ajfa-5085	49	11	wallman	wallman	NOUN
ajfa-5085	49	12	,	,	PUNCT
ajfa-5085	49	13	1997	1997	NUM
ajfa-5085	49	14	;	;	PUNCT
ajfa-5085	49	15	green	green	ADJ
ajfa-5085	49	16	and	and	CCONJ
ajfa-5085	49	17	spaul	spaul	ADV
ajfa-5085	49	18	,	,	PUNCT
ajfa-5085	49	19	1997	1997	NUM
ajfa-5085	49	20	;	;	PUNCT
ajfa-5085	49	21	gowthrope	gowthrope	NOUN
ajfa-5085	49	22	and	and	CCONJ
ajfa-5085	49	23	flynn	flynn	PROPN
ajfa-5085	49	24	,	,	PUNCT
ajfa-5085	49	25	2001	2001	NUM
ajfa-5085	49	26	)	)	PUNCT
ajfa-5085	49	27	.	.	PUNCT
ajfa-5085	50	1	a	a	DET
ajfa-5085	50	2	number	number	NOUN
ajfa-5085	50	3	of	of	ADP
ajfa-5085	50	4	ifr	ifr	NOUN
ajfa-5085	50	5	-	-	PUNCT
ajfa-5085	50	6	related	relate	VERB
ajfa-5085	50	7	issues	issue	NOUN
ajfa-5085	50	8	and	and	CCONJ
ajfa-5085	50	9	challenges	challenge	NOUN
ajfa-5085	50	10	have	have	AUX
ajfa-5085	50	11	been	be	AUX
ajfa-5085	50	12	noted	note	VERB
ajfa-5085	50	13	in	in	ADP
ajfa-5085	50	14	the	the	DET
ajfa-5085	50	15	literature	literature	NOUN
ajfa-5085	50	16	.	.	PUNCT
ajfa-5085	51	1	it	it	PRON
ajfa-5085	51	2	is	be	AUX
ajfa-5085	51	3	possible	possible	ADJ
ajfa-5085	51	4	that	that	SCONJ
ajfa-5085	51	5	the	the	DET
ajfa-5085	51	6	dividing	dividing	NOUN
ajfa-5085	51	7	line	line	NOUN
ajfa-5085	51	8	between	between	ADP
ajfa-5085	51	9	current	current	ADJ
ajfa-5085	51	10	financial	financial	ADJ
ajfa-5085	51	11	information	information	NOUN
ajfa-5085	51	12	used	use	VERB
ajfa-5085	51	13	by	by	ADP
ajfa-5085	51	14	management	management	NOUN
ajfa-5085	51	15	and	and	CCONJ
ajfa-5085	51	16	historical	historical	ADJ
ajfa-5085	51	17	audited	audit	VERB
ajfa-5085	51	18	financial	financial	ADJ
ajfa-5085	51	19	information	information	NOUN
ajfa-5085	51	20	made	make	VERB
ajfa-5085	51	21	available	available	ADJ
ajfa-5085	51	22	to	to	ADP
ajfa-5085	51	23	public	public	ADJ
ajfa-5085	51	24	users	user	NOUN
ajfa-5085	51	25	of	of	ADP
ajfa-5085	51	26	financial	financial	ADJ
ajfa-5085	51	27	information	information	NOUN
ajfa-5085	51	28	could	could	AUX
ajfa-5085	51	29	be	be	AUX
ajfa-5085	51	30	erased	erase	VERB
ajfa-5085	51	31	by	by	ADP
ajfa-5085	51	32	online	online	ADJ
ajfa-5085	51	33	,	,	PUNCT
ajfa-5085	51	34	real	real	ADJ
ajfa-5085	51	35	-	-	PUNCT
ajfa-5085	51	36	time	time	NOUN
ajfa-5085	51	37	reporting	reporting	NOUN
ajfa-5085	51	38	(	(	PUNCT
ajfa-5085	51	39	green	green	ADJ
ajfa-5085	51	40	and	and	CCONJ
ajfa-5085	51	41	spaul	spaul	ADV
ajfa-5085	51	42	,	,	PUNCT
ajfa-5085	51	43	1997	1997	NUM
ajfa-5085	51	44	;	;	PUNCT
ajfa-5085	51	45	hodge	hodge	PROPN
ajfa-5085	51	46	,	,	PUNCT
ajfa-5085	51	47	2001	2001	NUM
ajfa-5085	51	48	;	;	PUNCT
ajfa-5085	51	49	oyelere	oyelere	ADV
ajfa-5085	51	50	,	,	PUNCT
ajfa-5085	51	51	2003	2003	NUM
ajfa-5085	51	52	)	)	PUNCT
ajfa-5085	51	53	,	,	PUNCT
ajfa-5085	51	54	with	with	SCONJ
ajfa-5085	51	55	auditors	auditor	NOUN
ajfa-5085	51	56	being	be	AUX
ajfa-5085	51	57	possibly	possibly	ADV
ajfa-5085	51	58	required	require	VERB
ajfa-5085	51	59	to	to	PART
ajfa-5085	51	60	provide	provide	VERB
ajfa-5085	51	61	opinion	opinion	NOUN
ajfa-5085	51	62	on	on	ADP
ajfa-5085	51	63	such	such	ADJ
ajfa-5085	51	64	hitherto	hitherto	NOUN
ajfa-5085	51	65	internal	internal	ADJ
ajfa-5085	51	66	financial	financial	ADJ
ajfa-5085	51	67	information	information	NOUN
ajfa-5085	51	68	(	(	PUNCT
ajfa-5085	51	69	trites	trite	NOUN
ajfa-5085	51	70	and	and	CCONJ
ajfa-5085	51	71	sheehy	sheehy	NOUN
ajfa-5085	51	72	,	,	PUNCT
ajfa-5085	51	73	1997	1997	NUM
ajfa-5085	51	74	;	;	PUNCT
ajfa-5085	51	75	lymer	lymer	NOUN
ajfa-5085	51	76	and	and	CCONJ
ajfa-5085	51	77	debreceny	debreceny	PROPN
ajfa-5085	51	78	,	,	PUNCT
ajfa-5085	51	79	2003	2003	NUM
ajfa-5085	51	80	;	;	PUNCT
ajfa-5085	51	81	khadaroo	khadaroo	NOUN
ajfa-5085	51	82	,	,	PUNCT
ajfa-5085	51	83	2005	2005	NUM
ajfa-5085	51	84	)	)	PUNCT
ajfa-5085	51	85	.	.	PUNCT
ajfa-5085	52	1	if	if	SCONJ
ajfa-5085	52	2	ifr	ifr	PROPN
ajfa-5085	52	3	is	be	AUX
ajfa-5085	52	4	installed	instal	VERB
ajfa-5085	52	5	as	as	ADP
ajfa-5085	52	6	the	the	DET
ajfa-5085	52	7	only	only	ADJ
ajfa-5085	52	8	mode	mode	NOUN
ajfa-5085	52	9	for	for	ADP
ajfa-5085	52	10	communicating	communicate	VERB
ajfa-5085	52	11	financial	financial	ADJ
ajfa-5085	52	12	information	information	NOUN
ajfa-5085	52	13	it	it	PRON
ajfa-5085	52	14	is	be	AUX
ajfa-5085	52	15	likely	likely	ADJ
ajfa-5085	52	16	that	that	SCONJ
ajfa-5085	52	17	access	access	NOUN
ajfa-5085	52	18	to	to	ADP
ajfa-5085	52	19	such	such	ADJ
ajfa-5085	52	20	information	information	NOUN
ajfa-5085	52	21	will	will	AUX
ajfa-5085	52	22	be	be	AUX
ajfa-5085	52	23	restricted	restrict	VERB
ajfa-5085	52	24	to	to	ADP
ajfa-5085	52	25	only	only	ADV
ajfa-5085	52	26	those	those	PRON
ajfa-5085	52	27	who	who	PRON
ajfa-5085	52	28	possess	possess	VERB
ajfa-5085	52	29	costly	costly	ADJ
ajfa-5085	52	30	computer	computer	NOUN
ajfa-5085	52	31	equipment	equipment	NOUN
ajfa-5085	52	32	and	and	CCONJ
ajfa-5085	52	33	skills	skill	NOUN
ajfa-5085	52	34	.	.	PUNCT
ajfa-5085	53	1	hence	hence	ADV
ajfa-5085	53	2	,	,	PUNCT
ajfa-5085	53	3	to	to	PART
ajfa-5085	53	4	ensure	ensure	VERB
ajfa-5085	53	5	equitable	equitable	ADJ
ajfa-5085	53	6	access	access	NOUN
ajfa-5085	53	7	to	to	ADP
ajfa-5085	53	8	financial	financial	ADJ
ajfa-5085	53	9	information	information	NOUN
ajfa-5085	53	10	it	it	PRON
ajfa-5085	53	11	will	will	AUX
ajfa-5085	53	12	be	be	AUX
ajfa-5085	53	13	necessary	necessary	ADJ
ajfa-5085	53	14	to	to	PART
ajfa-5085	53	15	ensure	ensure	VERB
ajfa-5085	53	16	that	that	SCONJ
ajfa-5085	53	17	the	the	DET
ajfa-5085	53	18	information	information	NOUN
ajfa-5085	53	19	being	be	AUX
ajfa-5085	53	20	reported	report	VERB
ajfa-5085	53	21	through	through	ADP
ajfa-5085	53	22	corporate	corporate	ADJ
ajfa-5085	53	23	websites	website	NOUN
ajfa-5085	53	24	is	be	AUX
ajfa-5085	53	25	also	also	ADV
ajfa-5085	53	26	provided	provide	VERB
ajfa-5085	53	27	through	through	ADP
ajfa-5085	53	28	other	other	ADJ
ajfa-5085	53	29	media	medium	NOUN
ajfa-5085	53	30	of	of	ADP
ajfa-5085	53	31	financial	financial	ADJ
ajfa-5085	53	32	information	information	NOUN
ajfa-5085	53	33	disclosure	disclosure	NOUN
ajfa-5085	53	34	(	(	PUNCT
ajfa-5085	53	35	mccafferty	mccafferty	NOUN
ajfa-5085	53	36	,	,	PUNCT
ajfa-5085	53	37	1995	1995	NUM
ajfa-5085	53	38	)	)	PUNCT
ajfa-5085	53	39	.	.	PUNCT
ajfa-5085	54	1	this	this	PRON
ajfa-5085	54	2	could	could	AUX
ajfa-5085	54	3	be	be	AUX
ajfa-5085	54	4	seen	see	VERB
ajfa-5085	54	5	as	as	ADP
ajfa-5085	54	6	unnecessary	unnecessary	ADJ
ajfa-5085	54	7	duplication	duplication	NOUN
ajfa-5085	54	8	and	and	CCONJ
ajfa-5085	54	9	may	may	AUX
ajfa-5085	54	10	result	result	VERB
ajfa-5085	54	11	in	in	ADP
ajfa-5085	54	12	even	even	ADV
ajfa-5085	54	13	asian	asian	ADJ
ajfa-5085	54	14	journal	journal	NOUN
ajfa-5085	54	15	of	of	ADP
ajfa-5085	54	16	finance	finance	PROPN
ajfa-5085	54	17	&	&	CCONJ
ajfa-5085	54	18	accounting	accounting	PROPN
ajfa-5085	54	19	issn	issn	PROPN
ajfa-5085	54	20	1946	1946	NUM
ajfa-5085	54	21	-	-	PUNCT
ajfa-5085	54	22	052x	052x	PROPN
ajfa-5085	54	23	2014	2014	NUM
ajfa-5085	54	24	,	,	PUNCT
ajfa-5085	54	25	vol	vol	NOUN
ajfa-5085	54	26	.	.	PROPN
ajfa-5085	54	27	6	6	NUM
ajfa-5085	54	28	,	,	PUNCT
ajfa-5085	54	29	no	no	INTJ
ajfa-5085	54	30	.	.	NOUN
ajfa-5085	54	31	1	1	NUM
ajfa-5085	54	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	54	33	73	73	NUM
ajfa-5085	54	34	greater	great	ADJ
ajfa-5085	54	35	costs	cost	NOUN
ajfa-5085	54	36	in	in	ADP
ajfa-5085	54	37	the	the	DET
ajfa-5085	54	38	middle	middle	PROPN
ajfa-5085	54	39	east	east	PROPN
ajfa-5085	54	40	where	where	SCONJ
ajfa-5085	54	41	financial	financial	ADJ
ajfa-5085	54	42	information	information	NOUN
ajfa-5085	54	43	is	be	AUX
ajfa-5085	54	44	commonly	commonly	ADV
ajfa-5085	54	45	disseminated	disseminate	VERB
ajfa-5085	54	46	in	in	ADP
ajfa-5085	54	47	both	both	CCONJ
ajfa-5085	54	48	english	english	PROPN
ajfa-5085	54	49	and	and	CCONJ
ajfa-5085	54	50	arabic	arabic	ADJ
ajfa-5085	54	51	.	.	PUNCT
ajfa-5085	55	1	additional	additional	ADJ
ajfa-5085	55	2	issues	issue	NOUN
ajfa-5085	55	3	and	and	CCONJ
ajfa-5085	55	4	challenges	challenge	NOUN
ajfa-5085	55	5	for	for	ADP
ajfa-5085	55	6	ifr	ifr	NOUN
ajfa-5085	55	7	include	include	VERB
ajfa-5085	55	8	possible	possible	ADJ
ajfa-5085	55	9	errors	error	NOUN
ajfa-5085	55	10	in	in	ADP
ajfa-5085	55	11	the	the	DET
ajfa-5085	55	12	extraction	extraction	NOUN
ajfa-5085	55	13	or	or	CCONJ
ajfa-5085	55	14	re	re	NOUN
ajfa-5085	55	15	-	-	ADJ
ajfa-5085	55	16	keying	key	VERB
ajfa-5085	55	17	process	process	NOUN
ajfa-5085	55	18	,	,	PUNCT
ajfa-5085	55	19	which	which	PRON
ajfa-5085	55	20	may	may	AUX
ajfa-5085	55	21	affect	affect	VERB
ajfa-5085	55	22	the	the	DET
ajfa-5085	55	23	reliability	reliability	NOUN
ajfa-5085	55	24	and	and	CCONJ
ajfa-5085	55	25	integrity	integrity	NOUN
ajfa-5085	55	26	of	of	ADP
ajfa-5085	55	27	the	the	DET
ajfa-5085	55	28	financial	financial	ADJ
ajfa-5085	55	29	information	information	NOUN
ajfa-5085	55	30	;	;	PUNCT
ajfa-5085	55	31	generally	generally	ADV
ajfa-5085	55	32	accepted	accept	VERB
ajfa-5085	55	33	accounting	accounting	NOUN
ajfa-5085	55	34	practice	practice	NOUN
ajfa-5085	55	35	(	(	PUNCT
ajfa-5085	55	36	gaap	gaap	NOUN
ajfa-5085	55	37	)	)	PUNCT
ajfa-5085	55	38	implications	implication	NOUN
ajfa-5085	55	39	of	of	ADP
ajfa-5085	55	40	ifr	ifr	NOUN
ajfa-5085	55	41	;	;	PUNCT
ajfa-5085	55	42	the	the	DET
ajfa-5085	55	43	use	use	NOUN
ajfa-5085	55	44	of	of	ADP
ajfa-5085	55	45	the	the	DET
ajfa-5085	55	46	corporate	corporate	ADJ
ajfa-5085	55	47	websites	website	NOUN
ajfa-5085	55	48	for	for	ADP
ajfa-5085	55	49	many	many	ADJ
ajfa-5085	55	50	diverse	diverse	ADJ
ajfa-5085	55	51	purposes	purpose	NOUN
ajfa-5085	55	52	,	,	PUNCT
ajfa-5085	55	53	which	which	PRON
ajfa-5085	55	54	may	may	AUX
ajfa-5085	55	55	make	make	VERB
ajfa-5085	55	56	the	the	DET
ajfa-5085	55	57	location	location	NOUN
ajfa-5085	55	58	of	of	ADP
ajfa-5085	55	59	financial	financial	ADJ
ajfa-5085	55	60	information	information	NOUN
ajfa-5085	55	61	difficult	difficult	ADJ
ajfa-5085	55	62	;	;	PUNCT
ajfa-5085	55	63	and	and	CCONJ
ajfa-5085	55	64	the	the	DET
ajfa-5085	55	65	acceptability	acceptability	NOUN
ajfa-5085	55	66	of	of	ADP
ajfa-5085	55	67	internet	internet	NOUN
ajfa-5085	55	68	financial	financial	ADJ
ajfa-5085	55	69	reports	report	NOUN
ajfa-5085	55	70	as	as	ADP
ajfa-5085	55	71	alternatives	alternative	NOUN
ajfa-5085	55	72	to	to	ADP
ajfa-5085	55	73	hard	hard	ADJ
ajfa-5085	55	74	copy	copy	VERB
ajfa-5085	55	75	annual	annual	ADJ
ajfa-5085	55	76	reports	report	NOUN
ajfa-5085	55	77	among	among	ADP
ajfa-5085	55	78	users	user	NOUN
ajfa-5085	55	79	of	of	ADP
ajfa-5085	55	80	corporate	corporate	ADJ
ajfa-5085	55	81	financial	financial	ADJ
ajfa-5085	55	82	information	information	NOUN
ajfa-5085	55	83	(	(	PUNCT
ajfa-5085	55	84	laswad	laswad	NOUN
ajfa-5085	55	85	et	et	PROPN
ajfa-5085	55	86	al	al	PROPN
ajfa-5085	55	87	.	.	PROPN
ajfa-5085	55	88	,	,	PUNCT
ajfa-5085	55	89	2000	2000	NUM
ajfa-5085	55	90	)	)	PUNCT
ajfa-5085	55	91	.	.	PUNCT
ajfa-5085	56	1	by	by	ADP
ajfa-5085	56	2	far	far	ADV
ajfa-5085	56	3	the	the	DET
ajfa-5085	56	4	greatest	great	ADJ
ajfa-5085	56	5	challenge	challenge	NOUN
ajfa-5085	56	6	faced	face	VERB
ajfa-5085	56	7	in	in	ADP
ajfa-5085	56	8	the	the	DET
ajfa-5085	56	9	ifr	ifr	PROPN
ajfa-5085	56	10	environment	environment	NOUN
ajfa-5085	56	11	is	be	AUX
ajfa-5085	56	12	that	that	PRON
ajfa-5085	56	13	of	of	ADP
ajfa-5085	56	14	ensuring	ensure	VERB
ajfa-5085	56	15	the	the	DET
ajfa-5085	56	16	security	security	NOUN
ajfa-5085	56	17	and	and	CCONJ
ajfa-5085	56	18	integrity	integrity	NOUN
ajfa-5085	56	19	of	of	ADP
ajfa-5085	56	20	the	the	DET
ajfa-5085	56	21	financial	financial	ADJ
ajfa-5085	56	22	information	information	NOUN
ajfa-5085	56	23	published	publish	VERB
ajfa-5085	56	24	on	on	ADP
ajfa-5085	56	25	corporate	corporate	ADJ
ajfa-5085	56	26	websites	website	NOUN
ajfa-5085	56	27	.	.	PUNCT
ajfa-5085	57	1	apart	apart	ADV
ajfa-5085	57	2	from	from	ADP
ajfa-5085	57	3	possible	possible	ADJ
ajfa-5085	57	4	errors	error	NOUN
ajfa-5085	57	5	in	in	ADP
ajfa-5085	57	6	the	the	DET
ajfa-5085	57	7	publishing	publishing	NOUN
ajfa-5085	57	8	process	process	NOUN
ajfa-5085	57	9	,	,	PUNCT
ajfa-5085	57	10	materials	material	NOUN
ajfa-5085	57	11	published	publish	VERB
ajfa-5085	57	12	on	on	ADP
ajfa-5085	57	13	the	the	DET
ajfa-5085	57	14	web	web	NOUN
ajfa-5085	57	15	are	be	AUX
ajfa-5085	57	16	susceptible	susceptible	ADJ
ajfa-5085	57	17	to	to	ADP
ajfa-5085	57	18	all	all	DET
ajfa-5085	57	19	manners	manner	NOUN
ajfa-5085	57	20	of	of	ADP
ajfa-5085	57	21	security	security	NOUN
ajfa-5085	57	22	risks	risk	NOUN
ajfa-5085	57	23	.	.	PUNCT
ajfa-5085	58	1	financial	financial	ADJ
ajfa-5085	58	2	information	information	NOUN
ajfa-5085	58	3	could	could	AUX
ajfa-5085	58	4	,	,	PUNCT
ajfa-5085	58	5	post	post	ADJ
ajfa-5085	58	6	-	-	NOUN
ajfa-5085	58	7	publication	publication	NOUN
ajfa-5085	58	8	,	,	PUNCT
ajfa-5085	58	9	be	be	AUX
ajfa-5085	58	10	knowingly	knowingly	ADV
ajfa-5085	58	11	or	or	CCONJ
ajfa-5085	58	12	unknowingly	unknowingly	ADV
ajfa-5085	58	13	altered	alter	VERB
ajfa-5085	58	14	by	by	ADP
ajfa-5085	58	15	parties	party	NOUN
ajfa-5085	58	16	both	both	CCONJ
ajfa-5085	58	17	external	external	ADJ
ajfa-5085	58	18	and	and	CCONJ
ajfa-5085	58	19	internal	internal	ADJ
ajfa-5085	58	20	to	to	ADP
ajfa-5085	58	21	the	the	DET
ajfa-5085	58	22	organization	organization	NOUN
ajfa-5085	58	23	.	.	PUNCT
ajfa-5085	59	1	there	there	PRON
ajfa-5085	59	2	is	be	VERB
ajfa-5085	59	3	a	a	DET
ajfa-5085	59	4	real	real	ADJ
ajfa-5085	59	5	risk	risk	NOUN
ajfa-5085	59	6	that	that	SCONJ
ajfa-5085	59	7	critical	critical	ADJ
ajfa-5085	59	8	decisions	decision	NOUN
ajfa-5085	59	9	could	could	AUX
ajfa-5085	59	10	be	be	AUX
ajfa-5085	59	11	made	make	VERB
ajfa-5085	59	12	by	by	ADP
ajfa-5085	59	13	users	user	NOUN
ajfa-5085	59	14	of	of	ADP
ajfa-5085	59	15	financial	financial	ADJ
ajfa-5085	59	16	information	information	NOUN
ajfa-5085	59	17	based	base	VERB
ajfa-5085	59	18	on	on	ADP
ajfa-5085	59	19	inaccurate	inaccurate	ADJ
ajfa-5085	59	20	financial	financial	ADJ
ajfa-5085	59	21	information	information	NOUN
ajfa-5085	59	22	gleaned	glean	VERB
ajfa-5085	59	23	from	from	ADP
ajfa-5085	59	24	corporate	corporate	ADJ
ajfa-5085	59	25	websites	website	NOUN
ajfa-5085	59	26	.	.	PUNCT
ajfa-5085	60	1	the	the	DET
ajfa-5085	60	2	extent	extent	NOUN
ajfa-5085	60	3	to	to	PART
ajfa-5085	60	4	which	which	PRON
ajfa-5085	60	5	these	these	DET
ajfa-5085	60	6	issues	issue	NOUN
ajfa-5085	60	7	are	be	AUX
ajfa-5085	60	8	dealt	deal	VERB
ajfa-5085	60	9	with	with	ADP
ajfa-5085	60	10	is	be	AUX
ajfa-5085	60	11	likely	likely	ADJ
ajfa-5085	60	12	to	to	PART
ajfa-5085	60	13	determine	determine	VERB
ajfa-5085	60	14	the	the	DET
ajfa-5085	60	15	long	long	ADJ
ajfa-5085	60	16	-	-	PUNCT
ajfa-5085	60	17	term	term	NOUN
ajfa-5085	60	18	usefulness	usefulness	NOUN
ajfa-5085	60	19	of	of	ADP
ajfa-5085	60	20	the	the	DET
ajfa-5085	60	21	internet	internet	NOUN
ajfa-5085	60	22	as	as	ADP
ajfa-5085	60	23	a	a	DET
ajfa-5085	60	24	medium	medium	NOUN
ajfa-5085	60	25	of	of	ADP
ajfa-5085	60	26	corporate	corporate	ADJ
ajfa-5085	60	27	financial	financial	ADJ
ajfa-5085	60	28	information	information	NOUN
ajfa-5085	60	29	dissemination	dissemination	NOUN
ajfa-5085	60	30	.	.	PUNCT
ajfa-5085	61	1	2.2	2.2	NUM
ajfa-5085	61	2	hypotheses	hypothesis	NOUN
ajfa-5085	61	3	development	development	NOUN
ajfa-5085	61	4	very	very	ADV
ajfa-5085	61	5	little	little	ADJ
ajfa-5085	61	6	,	,	PUNCT
ajfa-5085	61	7	if	if	SCONJ
ajfa-5085	61	8	any	any	PRON
ajfa-5085	61	9	,	,	PUNCT
ajfa-5085	61	10	evidence	evidence	NOUN
ajfa-5085	61	11	exists	exist	VERB
ajfa-5085	61	12	on	on	ADP
ajfa-5085	61	13	the	the	DET
ajfa-5085	61	14	extent	extent	NOUN
ajfa-5085	61	15	and	and	CCONJ
ajfa-5085	61	16	nature	nature	NOUN
ajfa-5085	61	17	of	of	ADP
ajfa-5085	61	18	ifr	ifr	PROPN
ajfa-5085	61	19	practices	practice	NOUN
ajfa-5085	61	20	in	in	ADP
ajfa-5085	61	21	the	the	DET
ajfa-5085	61	22	gcc	gcc	NOUN
ajfa-5085	61	23	countries	country	NOUN
ajfa-5085	61	24	.	.	PUNCT
ajfa-5085	62	1	it	it	PRON
ajfa-5085	62	2	is	be	AUX
ajfa-5085	62	3	predicted	predict	VERB
ajfa-5085	62	4	that	that	SCONJ
ajfa-5085	62	5	ifr	ifr	PROPN
ajfa-5085	62	6	is	be	AUX
ajfa-5085	62	7	likely	likely	ADJ
ajfa-5085	62	8	to	to	PART
ajfa-5085	62	9	overtake	overtake	VERB
ajfa-5085	62	10	the	the	DET
ajfa-5085	62	11	hard	hard	ADJ
ajfa-5085	62	12	-	-	PUNCT
ajfa-5085	62	13	copy	copy	NOUN
ajfa-5085	62	14	print	print	NOUN
ajfa-5085	62	15	form	form	NOUN
ajfa-5085	62	16	of	of	ADP
ajfa-5085	62	17	financial	financial	ADJ
ajfa-5085	62	18	information	information	NOUN
ajfa-5085	62	19	disclosure	disclosure	NOUN
ajfa-5085	62	20	in	in	ADP
ajfa-5085	62	21	the	the	DET
ajfa-5085	62	22	near	near	ADJ
ajfa-5085	62	23	future	future	NOUN
ajfa-5085	62	24	.	.	PUNCT
ajfa-5085	63	1	it	it	PRON
ajfa-5085	63	2	is	be	AUX
ajfa-5085	63	3	therefore	therefore	ADV
ajfa-5085	63	4	surprising	surprising	ADJ
ajfa-5085	63	5	that	that	SCONJ
ajfa-5085	63	6	evidence	evidence	NOUN
ajfa-5085	63	7	on	on	ADP
ajfa-5085	63	8	the	the	DET
ajfa-5085	63	9	variety	variety	NOUN
ajfa-5085	63	10	of	of	ADP
ajfa-5085	63	11	issues	issue	NOUN
ajfa-5085	63	12	associated	associate	VERB
ajfa-5085	63	13	with	with	ADP
ajfa-5085	63	14	this	this	DET
ajfa-5085	63	15	form	form	NOUN
ajfa-5085	63	16	of	of	ADP
ajfa-5085	63	17	financial	financial	ADJ
ajfa-5085	63	18	disclosure	disclosure	NOUN
ajfa-5085	63	19	is	be	AUX
ajfa-5085	63	20	currently	currently	ADV
ajfa-5085	63	21	not	not	PART
ajfa-5085	63	22	being	be	AUX
ajfa-5085	63	23	publicly	publicly	ADV
ajfa-5085	63	24	discussed	discuss	VERB
ajfa-5085	63	25	.	.	PUNCT
ajfa-5085	64	1	such	such	ADJ
ajfa-5085	64	2	evidence	evidence	NOUN
ajfa-5085	64	3	will	will	AUX
ajfa-5085	64	4	depend	depend	VERB
ajfa-5085	64	5	on	on	ADP
ajfa-5085	64	6	the	the	DET
ajfa-5085	64	7	outcome	outcome	NOUN
ajfa-5085	64	8	of	of	ADP
ajfa-5085	64	9	thorough	thorough	ADJ
ajfa-5085	64	10	,	,	PUNCT
ajfa-5085	64	11	in	in	ADP
ajfa-5085	64	12	-	-	PUNCT
ajfa-5085	64	13	depth	depth	NOUN
ajfa-5085	64	14	investigation	investigation	NOUN
ajfa-5085	64	15	and	and	CCONJ
ajfa-5085	64	16	analysis	analysis	NOUN
ajfa-5085	64	17	,	,	PUNCT
ajfa-5085	64	18	such	such	ADJ
ajfa-5085	64	19	as	as	ADP
ajfa-5085	64	20	is	be	AUX
ajfa-5085	64	21	being	be	AUX
ajfa-5085	64	22	preliminarily	preliminarily	ADV
ajfa-5085	64	23	undertaken	undertake	VERB
ajfa-5085	64	24	in	in	ADP
ajfa-5085	64	25	the	the	DET
ajfa-5085	64	26	current	current	ADJ
ajfa-5085	64	27	study	study	NOUN
ajfa-5085	64	28	.	.	PUNCT
ajfa-5085	65	1	therefore	therefore	ADV
ajfa-5085	65	2	,	,	PUNCT
ajfa-5085	65	3	considering	consider	VERB
ajfa-5085	65	4	the	the	DET
ajfa-5085	65	5	importance	importance	NOUN
ajfa-5085	65	6	of	of	ADP
ajfa-5085	65	7	ifr	ifr	NOUN
ajfa-5085	65	8	in	in	ADP
ajfa-5085	65	9	disseminating	disseminate	VERB
ajfa-5085	65	10	financial	financial	ADJ
ajfa-5085	65	11	information	information	NOUN
ajfa-5085	65	12	and	and	CCONJ
ajfa-5085	65	13	the	the	DET
ajfa-5085	65	14	little	little	ADJ
ajfa-5085	65	15	research	research	NOUN
ajfa-5085	65	16	of	of	ADP
ajfa-5085	65	17	these	these	DET
ajfa-5085	65	18	practices	practice	NOUN
ajfa-5085	65	19	in	in	ADP
ajfa-5085	65	20	emerging	emerge	VERB
ajfa-5085	65	21	economies	economy	NOUN
ajfa-5085	65	22	,	,	PUNCT
ajfa-5085	65	23	the	the	DET
ajfa-5085	65	24	objective	objective	NOUN
ajfa-5085	65	25	of	of	ADP
ajfa-5085	65	26	this	this	DET
ajfa-5085	65	27	paper	paper	NOUN
ajfa-5085	65	28	is	be	AUX
ajfa-5085	65	29	to	to	PART
ajfa-5085	65	30	study	study	VERB
ajfa-5085	65	31	the	the	DET
ajfa-5085	65	32	extent	extent	NOUN
ajfa-5085	65	33	,	,	PUNCT
ajfa-5085	65	34	practices	practice	NOUN
ajfa-5085	65	35	and	and	CCONJ
ajfa-5085	65	36	determinants	determinant	NOUN
ajfa-5085	65	37	of	of	ADP
ajfa-5085	65	38	ifr	ifr	PROPN
ajfa-5085	65	39	in	in	ADP
ajfa-5085	65	40	saudi	saudi	PROPN
ajfa-5085	65	41	arabia	arabia	PROPN
ajfa-5085	65	42	and	and	CCONJ
ajfa-5085	65	43	oman	oman	PROPN
ajfa-5085	65	44	.	.	PUNCT
ajfa-5085	66	1	while	while	SCONJ
ajfa-5085	66	2	those	those	DET
ajfa-5085	66	3	countries	country	NOUN
ajfa-5085	66	4	share	share	VERB
ajfa-5085	66	5	a	a	DET
ajfa-5085	66	6	number	number	NOUN
ajfa-5085	66	7	of	of	ADP
ajfa-5085	66	8	characteristics	characteristic	NOUN
ajfa-5085	66	9	due	due	ADP
ajfa-5085	66	10	to	to	ADP
ajfa-5085	66	11	being	be	AUX
ajfa-5085	66	12	in	in	ADP
ajfa-5085	66	13	the	the	DET
ajfa-5085	66	14	same	same	ADJ
ajfa-5085	66	15	region	region	NOUN
ajfa-5085	66	16	and	and	CCONJ
ajfa-5085	66	17	sharing	share	VERB
ajfa-5085	66	18	similar	similar	ADJ
ajfa-5085	66	19	cultures	culture	NOUN
ajfa-5085	66	20	,	,	PUNCT
ajfa-5085	66	21	they	they	PRON
ajfa-5085	66	22	are	be	AUX
ajfa-5085	66	23	at	at	ADP
ajfa-5085	66	24	different	different	ADJ
ajfa-5085	66	25	stages	stage	NOUN
ajfa-5085	66	26	of	of	ADP
ajfa-5085	66	27	development	development	NOUN
ajfa-5085	66	28	,	,	PUNCT
ajfa-5085	66	29	or	or	CCONJ
ajfa-5085	66	30	with	with	ADP
ajfa-5085	66	31	different	different	ADJ
ajfa-5085	66	32	business	business	NOUN
ajfa-5085	66	33	environments	environment	NOUN
ajfa-5085	66	34	that	that	PRON
ajfa-5085	66	35	may	may	AUX
ajfa-5085	66	36	affect	affect	VERB
ajfa-5085	66	37	the	the	DET
ajfa-5085	66	38	attributes	attribute	NOUN
ajfa-5085	66	39	of	of	ADP
ajfa-5085	66	40	internet	internet	NOUN
ajfa-5085	66	41	financial	financial	ADJ
ajfa-5085	66	42	disclosure	disclosure	NOUN
ajfa-5085	66	43	.	.	PUNCT
ajfa-5085	67	1	this	this	DET
ajfa-5085	67	2	argument	argument	NOUN
ajfa-5085	67	3	leads	lead	VERB
ajfa-5085	67	4	to	to	ADP
ajfa-5085	67	5	the	the	DET
ajfa-5085	67	6	first	first	ADJ
ajfa-5085	67	7	hypothesis	hypothesis	NOUN
ajfa-5085	67	8	:	:	PUNCT
ajfa-5085	67	9	h1	h1	PROPN
ajfa-5085	67	10	.	.	PUNCT
ajfa-5085	68	1	there	there	PRON
ajfa-5085	68	2	is	be	VERB
ajfa-5085	68	3	a	a	DET
ajfa-5085	68	4	significant	significant	ADJ
ajfa-5085	68	5	difference	difference	NOUN
ajfa-5085	68	6	in	in	ADP
ajfa-5085	68	7	the	the	DET
ajfa-5085	68	8	attributes	attribute	NOUN
ajfa-5085	68	9	of	of	ADP
ajfa-5085	68	10	corporate	corporate	ADJ
ajfa-5085	68	11	internet	internet	NOUN
ajfa-5085	68	12	disclosure	disclosure	NOUN
ajfa-5085	68	13	between	between	ADP
ajfa-5085	68	14	saudi	saudi	PROPN
ajfa-5085	68	15	arabia	arabia	PROPN
ajfa-5085	68	16	and	and	CCONJ
ajfa-5085	68	17	oman	oman	PROPN
ajfa-5085	68	18	.	.	PUNCT
ajfa-5085	69	1	recent	recent	ADJ
ajfa-5085	69	2	studies	study	NOUN
ajfa-5085	69	3	have	have	AUX
ajfa-5085	69	4	provided	provide	VERB
ajfa-5085	69	5	evidence	evidence	NOUN
ajfa-5085	69	6	on	on	ADP
ajfa-5085	69	7	the	the	DET
ajfa-5085	69	8	factors	factor	NOUN
ajfa-5085	69	9	motivating	motivate	VERB
ajfa-5085	69	10	the	the	DET
ajfa-5085	69	11	ifr	ifr	PROPN
ajfa-5085	69	12	behaviour	behaviour	NOUN
ajfa-5085	69	13	of	of	ADP
ajfa-5085	69	14	companies	company	NOUN
ajfa-5085	69	15	around	around	ADP
ajfa-5085	69	16	the	the	DET
ajfa-5085	69	17	world	world	NOUN
ajfa-5085	69	18	.	.	PUNCT
ajfa-5085	70	1	given	give	VERB
ajfa-5085	70	2	the	the	DET
ajfa-5085	70	3	voluntary	voluntary	ADJ
ajfa-5085	70	4	nature	nature	NOUN
ajfa-5085	70	5	of	of	ADP
ajfa-5085	70	6	ifr	ifr	PROPN
ajfa-5085	70	7	,	,	PUNCT
ajfa-5085	70	8	these	these	DET
ajfa-5085	70	9	studies	study	NOUN
ajfa-5085	70	10	sought	seek	VERB
ajfa-5085	70	11	to	to	PART
ajfa-5085	70	12	establish	establish	VERB
ajfa-5085	70	13	the	the	DET
ajfa-5085	70	14	reason	reason	NOUN
ajfa-5085	70	15	why	why	SCONJ
ajfa-5085	70	16	companies	company	NOUN
ajfa-5085	70	17	engage	engage	VERB
ajfa-5085	70	18	in	in	ADP
ajfa-5085	70	19	ifr	ifr	PROPN
ajfa-5085	70	20	and	and	CCONJ
ajfa-5085	70	21	the	the	DET
ajfa-5085	70	22	extent	extent	NOUN
ajfa-5085	70	23	of	of	ADP
ajfa-5085	70	24	such	such	ADJ
ajfa-5085	70	25	engagement	engagement	NOUN
ajfa-5085	70	26	.	.	PUNCT
ajfa-5085	71	1	the	the	DET
ajfa-5085	71	2	majority	majority	NOUN
ajfa-5085	71	3	of	of	ADP
ajfa-5085	71	4	these	these	DET
ajfa-5085	71	5	studies	study	NOUN
ajfa-5085	71	6	have	have	AUX
ajfa-5085	71	7	found	find	VERB
ajfa-5085	71	8	corporate	corporate	ADJ
ajfa-5085	71	9	size	size	NOUN
ajfa-5085	71	10	to	to	PART
ajfa-5085	71	11	be	be	AUX
ajfa-5085	71	12	a	a	DET
ajfa-5085	71	13	major	major	ADJ
ajfa-5085	71	14	factor	factor	NOUN
ajfa-5085	71	15	,	,	PUNCT
ajfa-5085	71	16	with	with	ADP
ajfa-5085	71	17	ifr	ifr	PROPN
ajfa-5085	71	18	likely	likely	ADJ
ajfa-5085	71	19	to	to	PART
ajfa-5085	71	20	provide	provide	VERB
ajfa-5085	71	21	greater	great	ADJ
ajfa-5085	71	22	economies	economy	NOUN
ajfa-5085	71	23	of	of	ADP
ajfa-5085	71	24	scale	scale	NOUN
ajfa-5085	71	25	cost	cost	NOUN
ajfa-5085	71	26	savings	saving	NOUN
ajfa-5085	71	27	for	for	ADP
ajfa-5085	71	28	larger	large	ADJ
ajfa-5085	71	29	firms	firm	NOUN
ajfa-5085	71	30	(	(	PUNCT
ajfa-5085	71	31	ashbaugh	ashbaugh	PROPN
ajfa-5085	71	32	et	et	PROPN
ajfa-5085	71	33	al	al	PROPN
ajfa-5085	71	34	.	.	PROPN
ajfa-5085	71	35	,	,	PUNCT
ajfa-5085	71	36	1999	1999	NUM
ajfa-5085	71	37	;	;	PUNCT
ajfa-5085	71	38	craven	craven	NOUN
ajfa-5085	71	39	and	and	CCONJ
ajfa-5085	71	40	marston	marston	PROPN
ajfa-5085	71	41	,	,	PUNCT
ajfa-5085	71	42	1999	1999	NUM
ajfa-5085	71	43	;	;	PUNCT
ajfa-5085	71	44	pirchegger	pirchegger	NOUN
ajfa-5085	71	45	and	and	CCONJ
ajfa-5085	71	46	wagenhofer	wagenhofer	VERB
ajfa-5085	71	47	,	,	PUNCT
ajfa-5085	71	48	1999	1999	NUM
ajfa-5085	71	49	;	;	PUNCT
ajfa-5085	71	50	debreceny	debreceny	PROPN
ajfa-5085	71	51	et	et	PROPN
ajfa-5085	71	52	al	al	PROPN
ajfa-5085	71	53	.	.	PROPN
ajfa-5085	71	54	,	,	PUNCT
ajfa-5085	71	55	2002	2002	NUM
ajfa-5085	71	56	;	;	PUNCT
ajfa-5085	71	57	asian	asian	ADJ
ajfa-5085	71	58	journal	journal	NOUN
ajfa-5085	71	59	of	of	ADP
ajfa-5085	71	60	finance	finance	PROPN
ajfa-5085	71	61	&	&	CCONJ
ajfa-5085	71	62	accounting	accounting	PROPN
ajfa-5085	71	63	issn	issn	PROPN
ajfa-5085	71	64	1946	1946	NUM
ajfa-5085	71	65	-	-	PUNCT
ajfa-5085	71	66	052x	052x	PROPN
ajfa-5085	71	67	2014	2014	NUM
ajfa-5085	71	68	,	,	PUNCT
ajfa-5085	71	69	vol	vol	NOUN
ajfa-5085	71	70	.	.	PROPN
ajfa-5085	71	71	6	6	NUM
ajfa-5085	71	72	,	,	PUNCT
ajfa-5085	71	73	no	no	INTJ
ajfa-5085	71	74	.	.	NOUN
ajfa-5085	71	75	1	1	NUM
ajfa-5085	71	76	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	71	77	74	74	NUM
ajfa-5085	71	78	ettredge	ettredge	NOUN
ajfa-5085	71	79	et	et	PROPN
ajfa-5085	71	80	al	al	PROPN
ajfa-5085	71	81	.	.	PROPN
ajfa-5085	71	82	,	,	PUNCT
ajfa-5085	71	83	2002	2002	NUM
ajfa-5085	71	84	;	;	PUNCT
ajfa-5085	71	85	oyelere	oyelere	ADV
ajfa-5085	71	86	et	et	PROPN
ajfa-5085	71	87	al	al	PROPN
ajfa-5085	71	88	.	.	PROPN
ajfa-5085	71	89	,	,	PUNCT
ajfa-5085	71	90	2003	2003	NUM
ajfa-5085	71	91	;	;	PUNCT
ajfa-5085	71	92	fisher	fisher	PROPN
ajfa-5085	71	93	et	et	PROPN
ajfa-5085	71	94	al	al	PROPN
ajfa-5085	71	95	.	.	PROPN
ajfa-5085	71	96	,	,	PUNCT
ajfa-5085	71	97	2004	2004	NUM
ajfa-5085	71	98	;	;	PUNCT
ajfa-5085	71	99	chan	chan	PROPN
ajfa-5085	71	100	and	and	CCONJ
ajfa-5085	71	101	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	71	102	,	,	PUNCT
ajfa-5085	71	103	2006	2006	NUM
ajfa-5085	71	104	;	;	PUNCT
ajfa-5085	71	105	trabelsi	trabelsi	NOUN
ajfa-5085	71	106	,	,	PUNCT
ajfa-5085	71	107	2007	2007	NUM
ajfa-5085	71	108	)	)	PUNCT
ajfa-5085	71	109	.	.	PUNCT
ajfa-5085	72	1	evidence	evidence	NOUN
ajfa-5085	72	2	on	on	ADP
ajfa-5085	72	3	other	other	ADJ
ajfa-5085	72	4	variables	variable	NOUN
ajfa-5085	72	5	examined	examine	VERB
ajfa-5085	72	6	is	be	AUX
ajfa-5085	72	7	largely	largely	ADV
ajfa-5085	72	8	inconclusive	inconclusive	ADJ
ajfa-5085	72	9	.	.	PUNCT
ajfa-5085	73	1	firm	firm	ADJ
ajfa-5085	73	2	size	size	NOUN
ajfa-5085	73	3	several	several	ADJ
ajfa-5085	73	4	studies	study	NOUN
ajfa-5085	73	5	examine	examine	VERB
ajfa-5085	73	6	the	the	DET
ajfa-5085	73	7	relationship	relationship	NOUN
ajfa-5085	73	8	between	between	ADP
ajfa-5085	73	9	firm	firm	ADJ
ajfa-5085	73	10	size	size	NOUN
ajfa-5085	73	11	and	and	CCONJ
ajfa-5085	73	12	voluntary	voluntary	ADJ
ajfa-5085	73	13	disclosure	disclosure	NOUN
ajfa-5085	73	14	(	(	PUNCT
ajfa-5085	73	15	malone	malone	PROPN
ajfa-5085	73	16	et	et	PROPN
ajfa-5085	73	17	al	al	PROPN
ajfa-5085	73	18	.	.	PROPN
ajfa-5085	73	19	,	,	PUNCT
ajfa-5085	73	20	1993	1993	NUM
ajfa-5085	73	21	;	;	PUNCT
ajfa-5085	73	22	ahmed	ahmed	PROPN
ajfa-5085	73	23	and	and	CCONJ
ajfa-5085	73	24	nicholls	nicholls	PROPN
ajfa-5085	73	25	,	,	PUNCT
ajfa-5085	73	26	1994	1994	NUM
ajfa-5085	73	27	;	;	PUNCT
ajfa-5085	73	28	raffournier	raffournier	NOUN
ajfa-5085	73	29	,	,	PUNCT
ajfa-5085	73	30	1995	1995	NUM
ajfa-5085	73	31	;	;	PUNCT
ajfa-5085	73	32	haniffa	haniffa	NOUN
ajfa-5085	73	33	and	and	CCONJ
ajfa-5085	73	34	cooke	cooke	PROPN
ajfa-5085	73	35	,	,	PUNCT
ajfa-5085	73	36	2002	2002	NUM
ajfa-5085	73	37	;	;	PUNCT
ajfa-5085	73	38	karim	karim	PROPN
ajfa-5085	73	39	et	et	PROPN
ajfa-5085	73	40	al	al	PROPN
ajfa-5085	73	41	.	.	PROPN
ajfa-5085	73	42	,2006	,2006	PROPN
ajfa-5085	73	43	;	;	PUNCT
ajfa-5085	73	44	almilia	almilia	NOUN
ajfa-5085	73	45	and	and	CCONJ
ajfa-5085	73	46	surabaya	surabaya	PROPN
ajfa-5085	73	47	2009	2009	NUM
ajfa-5085	73	48	;	;	PUNCT
ajfa-5085	73	49	aly	aly	PROPN
ajfa-5085	73	50	et	et	PROPN
ajfa-5085	73	51	al	al	PROPN
ajfa-5085	73	52	2010	2010	NUM
ajfa-5085	73	53	)	)	PUNCT
ajfa-5085	73	54	.	.	PUNCT
ajfa-5085	74	1	it	it	PRON
ajfa-5085	74	2	is	be	AUX
ajfa-5085	74	3	argued	argue	VERB
ajfa-5085	74	4	that	that	SCONJ
ajfa-5085	74	5	stock	stock	NOUN
ajfa-5085	74	6	market	market	NOUN
ajfa-5085	74	7	pressure	pressure	NOUN
ajfa-5085	74	8	forces	force	VERB
ajfa-5085	74	9	large	large	ADJ
ajfa-5085	74	10	corporations	corporation	NOUN
ajfa-5085	74	11	to	to	PART
ajfa-5085	74	12	disclose	disclose	VERB
ajfa-5085	74	13	more	more	ADJ
ajfa-5085	74	14	information	information	NOUN
ajfa-5085	74	15	on	on	ADP
ajfa-5085	74	16	their	their	PRON
ajfa-5085	74	17	websites	website	NOUN
ajfa-5085	74	18	to	to	PART
ajfa-5085	74	19	assist	assist	VERB
ajfa-5085	74	20	them	they	PRON
ajfa-5085	74	21	in	in	ADP
ajfa-5085	74	22	increasing	increase	VERB
ajfa-5085	74	23	their	their	PRON
ajfa-5085	74	24	outside	outside	ADJ
ajfa-5085	74	25	capital	capital	NOUN
ajfa-5085	74	26	to	to	PART
ajfa-5085	74	27	enhance	enhance	VERB
ajfa-5085	74	28	their	their	PRON
ajfa-5085	74	29	performance	performance	NOUN
ajfa-5085	74	30	.	.	PUNCT
ajfa-5085	75	1	hence	hence	ADV
ajfa-5085	75	2	,	,	PUNCT
ajfa-5085	75	3	large	large	ADJ
ajfa-5085	75	4	corporations	corporation	NOUN
ajfa-5085	75	5	are	be	AUX
ajfa-5085	75	6	more	more	ADV
ajfa-5085	75	7	able	able	ADJ
ajfa-5085	75	8	to	to	PART
ajfa-5085	75	9	access	access	VERB
ajfa-5085	75	10	financial	financial	ADJ
ajfa-5085	75	11	markets	market	NOUN
ajfa-5085	75	12	through	through	ADP
ajfa-5085	75	13	disclosing	disclose	VERB
ajfa-5085	75	14	more	more	ADJ
ajfa-5085	75	15	information	information	NOUN
ajfa-5085	75	16	online	online	ADV
ajfa-5085	75	17	(	(	PUNCT
ajfa-5085	75	18	bonso´n	bonso´n	NOUN
ajfa-5085	75	19	and	and	CCONJ
ajfa-5085	75	20	escobar	escobar	PROPN
ajfa-5085	75	21	,	,	PUNCT
ajfa-5085	75	22	2002	2002	NUM
ajfa-5085	75	23	)	)	PUNCT
ajfa-5085	75	24	.	.	PUNCT
ajfa-5085	76	1	large	large	ADJ
ajfa-5085	76	2	corporations	corporation	NOUN
ajfa-5085	76	3	can	can	AUX
ajfa-5085	76	4	disclose	disclose	VERB
ajfa-5085	76	5	information	information	NOUN
ajfa-5085	76	6	on	on	ADP
ajfa-5085	76	7	the	the	DET
ajfa-5085	76	8	internet	internet	NOUN
ajfa-5085	76	9	for	for	ADP
ajfa-5085	76	10	lower	low	ADJ
ajfa-5085	76	11	costs	cost	NOUN
ajfa-5085	76	12	as	as	SCONJ
ajfa-5085	76	13	they	they	PRON
ajfa-5085	76	14	have	have	VERB
ajfa-5085	76	15	the	the	DET
ajfa-5085	76	16	resources	resource	NOUN
ajfa-5085	76	17	to	to	PART
ajfa-5085	76	18	do	do	VERB
ajfa-5085	76	19	so	so	ADV
ajfa-5085	76	20	.	.	PUNCT
ajfa-5085	77	1	agency	agency	NOUN
ajfa-5085	77	2	theory	theory	NOUN
ajfa-5085	77	3	implies	imply	VERB
ajfa-5085	77	4	that	that	SCONJ
ajfa-5085	77	5	large	large	ADJ
ajfa-5085	77	6	firms	firm	NOUN
ajfa-5085	77	7	exhibit	exhibit	VERB
ajfa-5085	77	8	higher	high	ADJ
ajfa-5085	77	9	agency	agency	NOUN
ajfa-5085	77	10	costs	cost	NOUN
ajfa-5085	77	11	due	due	ADP
ajfa-5085	77	12	to	to	ADP
ajfa-5085	77	13	the	the	DET
ajfa-5085	77	14	information	information	NOUN
ajfa-5085	77	15	asymmetry	asymmetry	NOUN
ajfa-5085	77	16	between	between	ADP
ajfa-5085	77	17	market	market	NOUN
ajfa-5085	77	18	participants	participant	NOUN
ajfa-5085	77	19	(	(	PUNCT
ajfa-5085	77	20	jensen	jensen	PROPN
ajfa-5085	77	21	and	and	CCONJ
ajfa-5085	77	22	meckling	meckling	NOUN
ajfa-5085	77	23	,	,	PUNCT
ajfa-5085	77	24	1976	1976	NUM
ajfa-5085	77	25	)	)	PUNCT
ajfa-5085	77	26	.	.	PUNCT
ajfa-5085	78	1	to	to	PART
ajfa-5085	78	2	reduce	reduce	VERB
ajfa-5085	78	3	these	these	DET
ajfa-5085	78	4	agency	agency	NOUN
ajfa-5085	78	5	costs	cost	NOUN
ajfa-5085	78	6	,	,	PUNCT
ajfa-5085	78	7	larger	large	ADJ
ajfa-5085	78	8	firms	firm	NOUN
ajfa-5085	78	9	disclose	disclose	VERB
ajfa-5085	78	10	a	a	DET
ajfa-5085	78	11	large	large	ADJ
ajfa-5085	78	12	flow	flow	NOUN
ajfa-5085	78	13	of	of	ADP
ajfa-5085	78	14	corporate	corporate	ADJ
ajfa-5085	78	15	information	information	NOUN
ajfa-5085	78	16	.	.	PUNCT
ajfa-5085	79	1	while	while	SCONJ
ajfa-5085	79	2	,	,	PUNCT
ajfa-5085	79	3	according	accord	VERB
ajfa-5085	79	4	to	to	ADP
ajfa-5085	79	5	the	the	DET
ajfa-5085	79	6	political	political	ADJ
ajfa-5085	79	7	cost	cost	NOUN
ajfa-5085	79	8	hypothesis	hypothesis	NOUN
ajfa-5085	79	9	,	,	PUNCT
ajfa-5085	79	10	large	large	ADJ
ajfa-5085	79	11	firms	firm	NOUN
ajfa-5085	79	12	attract	attract	VERB
ajfa-5085	79	13	more	more	ADJ
ajfa-5085	79	14	financial	financial	ADJ
ajfa-5085	79	15	analysts	analyst	NOUN
ajfa-5085	79	16	putting	put	VERB
ajfa-5085	79	17	firms	firm	NOUN
ajfa-5085	79	18	under	under	ADP
ajfa-5085	79	19	higher	high	ADJ
ajfa-5085	79	20	pressure	pressure	NOUN
ajfa-5085	79	21	because	because	SCONJ
ajfa-5085	79	22	they	they	PRON
ajfa-5085	79	23	are	be	AUX
ajfa-5085	79	24	more	more	ADV
ajfa-5085	79	25	publicly	publicly	ADV
ajfa-5085	79	26	visible	visible	ADJ
ajfa-5085	79	27	(	(	PUNCT
ajfa-5085	79	28	boubaker	boubaker	NOUN
ajfa-5085	79	29	et	et	PROPN
ajfa-5085	79	30	al	al	PROPN
ajfa-5085	79	31	.	.	PROPN
ajfa-5085	79	32	,	,	PUNCT
ajfa-5085	79	33	2012	2012	NUM
ajfa-5085	79	34	)	)	PUNCT
ajfa-5085	79	35	.	.	PUNCT
ajfa-5085	80	1	due	due	ADP
ajfa-5085	80	2	to	to	ADP
ajfa-5085	80	3	the	the	DET
ajfa-5085	80	4	industrial	industrial	ADJ
ajfa-5085	80	5	competition	competition	NOUN
ajfa-5085	80	6	between	between	ADP
ajfa-5085	80	7	companies	company	NOUN
ajfa-5085	80	8	,	,	PUNCT
ajfa-5085	80	9	smaller	small	ADJ
ajfa-5085	80	10	firms	firm	NOUN
ajfa-5085	80	11	tend	tend	VERB
ajfa-5085	80	12	to	to	PART
ajfa-5085	80	13	hide	hide	VERB
ajfa-5085	80	14	their	their	PRON
ajfa-5085	80	15	important	important	ADJ
ajfa-5085	80	16	information	information	NOUN
ajfa-5085	80	17	(	(	PUNCT
ajfa-5085	80	18	almilia	almilia	NOUN
ajfa-5085	80	19	and	and	CCONJ
ajfa-5085	80	20	surabaya	surabaya	PROPN
ajfa-5085	80	21	2009	2009	NUM
ajfa-5085	80	22	,	,	PUNCT
ajfa-5085	80	23	marston	marston	PROPN
ajfa-5085	80	24	2003	2003	NUM
ajfa-5085	80	25	)	)	PUNCT
ajfa-5085	80	26	.	.	PUNCT
ajfa-5085	81	1	moreover	moreover	ADV
ajfa-5085	81	2	,	,	PUNCT
ajfa-5085	81	3	large	large	ADJ
ajfa-5085	81	4	companies	company	NOUN
ajfa-5085	81	5	always	always	ADV
ajfa-5085	81	6	have	have	VERB
ajfa-5085	81	7	a	a	DET
ajfa-5085	81	8	larger	large	ADJ
ajfa-5085	81	9	number	number	NOUN
ajfa-5085	81	10	of	of	ADP
ajfa-5085	81	11	products	product	NOUN
ajfa-5085	81	12	and	and	CCONJ
ajfa-5085	81	13	their	their	PRON
ajfa-5085	81	14	distribution	distribution	NOUN
ajfa-5085	81	15	networks	network	NOUN
ajfa-5085	81	16	are	be	AUX
ajfa-5085	81	17	very	very	ADV
ajfa-5085	81	18	complex	complex	ADJ
ajfa-5085	81	19	than	than	ADP
ajfa-5085	81	20	smaller	small	ADJ
ajfa-5085	81	21	firms	firm	NOUN
ajfa-5085	81	22	.	.	PUNCT
ajfa-5085	82	1	thus	thus	ADV
ajfa-5085	82	2	,	,	PUNCT
ajfa-5085	82	3	information	information	NOUN
ajfa-5085	82	4	disclosure	disclosure	NOUN
ajfa-5085	82	5	is	be	AUX
ajfa-5085	82	6	required	require	VERB
ajfa-5085	82	7	more	more	ADV
ajfa-5085	82	8	in	in	ADP
ajfa-5085	82	9	large	large	ADJ
ajfa-5085	82	10	companies	company	NOUN
ajfa-5085	82	11	(	(	PUNCT
ajfa-5085	82	12	marston	marston	PROPN
ajfa-5085	82	13	2003	2003	NUM
ajfa-5085	82	14	;	;	PUNCT
ajfa-5085	82	15	aly	aly	PROPN
ajfa-5085	82	16	et	et	PROPN
ajfa-5085	82	17	al	al	PROPN
ajfa-5085	82	18	2010	2010	NUM
ajfa-5085	82	19	)	)	PUNCT
ajfa-5085	82	20	.	.	PUNCT
ajfa-5085	83	1	empirical	empirical	ADJ
ajfa-5085	83	2	findings	finding	NOUN
ajfa-5085	83	3	suggest	suggest	VERB
ajfa-5085	83	4	a	a	DET
ajfa-5085	83	5	significant	significant	ADJ
ajfa-5085	83	6	relationship	relationship	NOUN
ajfa-5085	83	7	between	between	ADP
ajfa-5085	83	8	firm	firm	ADJ
ajfa-5085	83	9	size	size	NOUN
ajfa-5085	83	10	and	and	CCONJ
ajfa-5085	83	11	online	online	ADJ
ajfa-5085	83	12	disclosure	disclosure	NOUN
ajfa-5085	83	13	(	(	PUNCT
ajfa-5085	83	14	hossain	hossain	PROPN
ajfa-5085	83	15	et	et	PROPN
ajfa-5085	83	16	al	al	PROPN
ajfa-5085	83	17	.	.	PROPN
ajfa-5085	83	18	,	,	PUNCT
ajfa-5085	83	19	1995	1995	NUM
ajfa-5085	83	20	;	;	PUNCT
ajfa-5085	83	21	ashbaugh	ashbaugh	PROPN
ajfa-5085	83	22	et	et	PROPN
ajfa-5085	83	23	al	al	PROPN
ajfa-5085	83	24	.	.	PROPN
ajfa-5085	83	25	,	,	PUNCT
ajfa-5085	83	26	1999	1999	NUM
ajfa-5085	83	27	;	;	PUNCT
ajfa-5085	83	28	craven	craven	NOUN
ajfa-5085	83	29	and	and	CCONJ
ajfa-5085	83	30	marston	marston	PROPN
ajfa-5085	83	31	,	,	PUNCT
ajfa-5085	83	32	1999	1999	NUM
ajfa-5085	83	33	;	;	PUNCT
ajfa-5085	83	34	pirchegger	pirchegger	NOUN
ajfa-5085	83	35	and	and	CCONJ
ajfa-5085	83	36	wagenhofer	wagenhofer	VERB
ajfa-5085	83	37	,	,	PUNCT
ajfa-5085	83	38	1999	1999	NUM
ajfa-5085	83	39	;	;	PUNCT
ajfa-5085	83	40	brennan	brennan	NOUN
ajfa-5085	83	41	and	and	CCONJ
ajfa-5085	83	42	hourigan	hourigan	NOUN
ajfa-5085	83	43	,	,	PUNCT
ajfa-5085	83	44	2000	2000	NUM
ajfa-5085	83	45	;	;	PUNCT
ajfa-5085	83	46	bonso´n	bonso´n	NOUN
ajfa-5085	83	47	and	and	CCONJ
ajfa-5085	83	48	escobar	escobar	PROPN
ajfa-5085	83	49	,	,	PUNCT
ajfa-5085	83	50	2002	2002	NUM
ajfa-5085	83	51	;	;	PUNCT
ajfa-5085	83	52	debreceny	debreceny	PROPN
ajfa-5085	83	53	et	et	PROPN
ajfa-5085	83	54	al	al	PROPN
ajfa-5085	83	55	.	.	PROPN
ajfa-5085	83	56	,	,	PUNCT
ajfa-5085	83	57	2002	2002	NUM
ajfa-5085	83	58	;	;	PUNCT
ajfa-5085	83	59	ettredge	ettredge	NOUN
ajfa-5085	83	60	et	et	PROPN
ajfa-5085	83	61	al	al	PROPN
ajfa-5085	83	62	.	.	PROPN
ajfa-5085	83	63	,	,	PUNCT
ajfa-5085	83	64	2002	2002	NUM
ajfa-5085	83	65	;	;	PUNCT
ajfa-5085	83	66	larra´n	larra´n	PROPN
ajfa-5085	83	67	and	and	CCONJ
ajfa-5085	83	68	giner	giner	NOUN
ajfa-5085	83	69	,	,	PUNCT
ajfa-5085	83	70	2002	2002	NUM
ajfa-5085	83	71	;	;	PUNCT
ajfa-5085	83	72	oyelere	oyelere	ADV
ajfa-5085	83	73	et	et	PROPN
ajfa-5085	83	74	al	al	PROPN
ajfa-5085	83	75	.	.	PROPN
ajfa-5085	83	76	,	,	PUNCT
ajfa-5085	83	77	2003	2003	NUM
ajfa-5085	83	78	;	;	PUNCT
ajfa-5085	83	79	marston	marston	PROPN
ajfa-5085	83	80	and	and	CCONJ
ajfa-5085	83	81	polei	polei	NOUN
ajfa-5085	83	82	,	,	PUNCT
ajfa-5085	83	83	2004	2004	NUM
ajfa-5085	83	84	;	;	PUNCT
ajfa-5085	83	85	xiao	xiao	PROPN
ajfa-5085	83	86	et	et	PROPN
ajfa-5085	83	87	al	al	PROPN
ajfa-5085	83	88	.	.	PROPN
ajfa-5085	83	89	,	,	PUNCT
ajfa-5085	83	90	2004	2004	NUM
ajfa-5085	83	91	;	;	PUNCT
ajfa-5085	83	92	garcı´a	garcı´a	NOUN
ajfa-5085	83	93	-	-	PUNCT
ajfa-5085	83	94	borbolla	borbolla	PROPN
ajfa-5085	83	95	et	et	PROPN
ajfa-5085	83	96	al	al	PROPN
ajfa-5085	83	97	.	.	PROPN
ajfa-5085	83	98	,	,	PUNCT
ajfa-5085	83	99	2005	2005	NUM
ajfa-5085	83	100	;	;	PUNCT
ajfa-5085	83	101	bollen	bollen	PROPN
ajfa-5085	83	102	et	et	PROPN
ajfa-5085	83	103	al	al	PROPN
ajfa-5085	83	104	.	.	PROPN
ajfa-5085	83	105	,	,	PUNCT
ajfa-5085	83	106	2006	2006	NUM
ajfa-5085	83	107	;	;	PUNCT
ajfa-5085	83	108	sriram	sriram	PROPN
ajfa-5085	83	109	and	and	CCONJ
ajfa-5085	83	110	laksmana	laksmana	PROPN
ajfa-5085	83	111	,	,	PUNCT
ajfa-5085	83	112	2006	2006	NUM
ajfa-5085	83	113	;	;	PUNCT
ajfa-5085	83	114	ezat	ezat	NOUN
ajfa-5085	83	115	and	and	CCONJ
ajfa-5085	83	116	el	el	PROPN
ajfa-5085	83	117	-	-	PUNCT
ajfa-5085	83	118	masry	masry	PROPN
ajfa-5085	83	119	,	,	PUNCT
ajfa-5085	83	120	2008	2008	NUM
ajfa-5085	83	121	)	)	PUNCT
ajfa-5085	83	122	.	.	PUNCT
ajfa-5085	84	1	this	this	PRON
ajfa-5085	84	2	prompts	prompt	VERB
ajfa-5085	84	3	the	the	DET
ajfa-5085	84	4	second	second	ADJ
ajfa-5085	84	5	research	research	NOUN
ajfa-5085	84	6	hypothesis	hypothesis	NOUN
ajfa-5085	84	7	:	:	PUNCT
ajfa-5085	84	8	h2	h2	NOUN
ajfa-5085	84	9	.	.	PUNCT
ajfa-5085	85	1	there	there	PRON
ajfa-5085	85	2	is	be	VERB
ajfa-5085	85	3	a	a	DET
ajfa-5085	85	4	positive	positive	ADJ
ajfa-5085	85	5	relationship	relationship	NOUN
ajfa-5085	85	6	between	between	ADP
ajfa-5085	85	7	firm	firm	ADJ
ajfa-5085	85	8	size	size	NOUN
ajfa-5085	85	9	and	and	CCONJ
ajfa-5085	85	10	ifr	ifr	PROPN
ajfa-5085	85	11	profitability	profitability	NOUN
ajfa-5085	85	12	it	it	PRON
ajfa-5085	85	13	is	be	AUX
ajfa-5085	85	14	suggested	suggest	VERB
ajfa-5085	85	15	that	that	SCONJ
ajfa-5085	85	16	firm	firm	ADJ
ajfa-5085	85	17	profitability	profitability	NOUN
ajfa-5085	85	18	can	can	AUX
ajfa-5085	85	19	be	be	AUX
ajfa-5085	85	20	regarded	regard	VERB
ajfa-5085	85	21	as	as	ADP
ajfa-5085	85	22	an	an	DET
ajfa-5085	85	23	indicator	indicator	NOUN
ajfa-5085	85	24	to	to	ADP
ajfa-5085	85	25	good	good	ADJ
ajfa-5085	85	26	management	management	NOUN
ajfa-5085	85	27	,	,	PUNCT
ajfa-5085	85	28	as	as	SCONJ
ajfa-5085	85	29	management	management	NOUN
ajfa-5085	85	30	tends	tend	VERB
ajfa-5085	85	31	to	to	PART
ajfa-5085	85	32	disclose	disclose	VERB
ajfa-5085	85	33	more	more	ADJ
ajfa-5085	85	34	information	information	NOUN
ajfa-5085	85	35	when	when	SCONJ
ajfa-5085	85	36	the	the	DET
ajfa-5085	85	37	rate	rate	NOUN
ajfa-5085	85	38	of	of	ADP
ajfa-5085	85	39	return	return	NOUN
ajfa-5085	85	40	is	be	AUX
ajfa-5085	85	41	high	high	ADJ
ajfa-5085	85	42	.	.	PUNCT
ajfa-5085	86	1	hence	hence	ADV
ajfa-5085	86	2	,	,	PUNCT
ajfa-5085	86	3	profitable	profitable	ADJ
ajfa-5085	86	4	companies	company	NOUN
ajfa-5085	86	5	have	have	VERB
ajfa-5085	86	6	extra	extra	ADJ
ajfa-5085	86	7	financial	financial	ADJ
ajfa-5085	86	8	resources	resource	NOUN
ajfa-5085	86	9	to	to	PART
ajfa-5085	86	10	disseminate	disseminate	VERB
ajfa-5085	86	11	financial	financial	ADJ
ajfa-5085	86	12	information	information	NOUN
ajfa-5085	86	13	voluntary	voluntary	ADJ
ajfa-5085	86	14	and	and	CCONJ
ajfa-5085	86	15	have	have	VERB
ajfa-5085	86	16	more	more	ADJ
ajfa-5085	86	17	incentives	incentive	NOUN
ajfa-5085	86	18	to	to	PART
ajfa-5085	86	19	disclose	disclose	VERB
ajfa-5085	86	20	to	to	ADP
ajfa-5085	86	21	both	both	DET
ajfa-5085	86	22	the	the	DET
ajfa-5085	86	23	stakeholders	stakeholder	NOUN
ajfa-5085	86	24	and	and	CCONJ
ajfa-5085	86	25	public	public	NOUN
ajfa-5085	86	26	that	that	SCONJ
ajfa-5085	86	27	they	they	PRON
ajfa-5085	86	28	are	be	AUX
ajfa-5085	86	29	more	more	ADV
ajfa-5085	86	30	profitable	profitable	ADJ
ajfa-5085	86	31	than	than	ADP
ajfa-5085	86	32	their	their	PRON
ajfa-5085	86	33	counterparts	counterpart	NOUN
ajfa-5085	86	34	in	in	ADP
ajfa-5085	86	35	the	the	DET
ajfa-5085	86	36	same	same	ADJ
ajfa-5085	86	37	industry	industry	NOUN
ajfa-5085	86	38	.	.	PUNCT
ajfa-5085	87	1	this	this	PRON
ajfa-5085	87	2	can	can	AUX
ajfa-5085	87	3	be	be	AUX
ajfa-5085	87	4	justified	justify	VERB
ajfa-5085	87	5	by	by	ADP
ajfa-5085	87	6	the	the	DET
ajfa-5085	87	7	agency	agency	NOUN
ajfa-5085	87	8	theory	theory	NOUN
ajfa-5085	87	9	,	,	PUNCT
ajfa-5085	87	10	where	where	SCONJ
ajfa-5085	87	11	managers	manager	NOUN
ajfa-5085	87	12	of	of	ADP
ajfa-5085	87	13	the	the	DET
ajfa-5085	87	14	highly	highly	ADV
ajfa-5085	87	15	profitable	profitable	ADJ
ajfa-5085	87	16	companies	company	NOUN
ajfa-5085	87	17	disseminate	disseminate	VERB
ajfa-5085	87	18	more	more	ADJ
ajfa-5085	87	19	information	information	NOUN
ajfa-5085	87	20	on	on	ADP
ajfa-5085	87	21	their	their	PRON
ajfa-5085	87	22	companies	company	NOUN
ajfa-5085	87	23	’	’	PART
ajfa-5085	87	24	website	website	NOUN
ajfa-5085	87	25	to	to	PART
ajfa-5085	87	26	achieve	achieve	VERB
ajfa-5085	87	27	personal	personal	ADJ
ajfa-5085	87	28	advantages	advantage	NOUN
ajfa-5085	87	29	such	such	ADJ
ajfa-5085	87	30	as	as	ADP
ajfa-5085	87	31	the	the	DET
ajfa-5085	87	32	marinating	marinate	VERB
ajfa-5085	87	33	their	their	PRON
ajfa-5085	87	34	positions	position	NOUN
ajfa-5085	87	35	and	and	CCONJ
ajfa-5085	87	36	justifying	justify	VERB
ajfa-5085	87	37	compensations	compensation	NOUN
ajfa-5085	87	38	(	(	PUNCT
ajfa-5085	87	39	singhvi	singhvi	NOUN
ajfa-5085	87	40	and	and	CCONJ
ajfa-5085	87	41	desai	desai	PROPN
ajfa-5085	87	42	,	,	PUNCT
ajfa-5085	87	43	1971	1971	NUM
ajfa-5085	87	44	;	;	PUNCT
ajfa-5085	87	45	wallace	wallace	PROPN
ajfa-5085	87	46	et	et	PROPN
ajfa-5085	87	47	al	al	PROPN
ajfa-5085	87	48	.	.	PROPN
ajfa-5085	87	49	,	,	PUNCT
ajfa-5085	87	50	1994	1994	NUM
ajfa-5085	87	51	;	;	PUNCT
ajfa-5085	87	52	haniffa	haniffa	NOUN
ajfa-5085	87	53	and	and	CCONJ
ajfa-5085	87	54	cooke	cooke	PROPN
ajfa-5085	87	55	,	,	PUNCT
ajfa-5085	87	56	2002	2002	NUM
ajfa-5085	87	57	)	)	PUNCT
ajfa-5085	87	58	.	.	PUNCT
ajfa-5085	88	1	furthermore	furthermore	ADV
ajfa-5085	88	2	,	,	PUNCT
ajfa-5085	88	3	signaling	signal	VERB
ajfa-5085	88	4	theory	theory	NOUN
ajfa-5085	88	5	suggests	suggest	VERB
ajfa-5085	88	6	that	that	SCONJ
ajfa-5085	88	7	profitable	profitable	ADJ
ajfa-5085	88	8	companies	company	NOUN
ajfa-5085	88	9	have	have	VERB
ajfa-5085	88	10	an	an	DET
ajfa-5085	88	11	incentive	incentive	NOUN
ajfa-5085	88	12	to	to	PART
ajfa-5085	88	13	disclose	disclose	VERB
ajfa-5085	88	14	more	more	ADJ
ajfa-5085	88	15	information	information	NOUN
ajfa-5085	88	16	,	,	PUNCT
ajfa-5085	88	17	to	to	PART
ajfa-5085	88	18	signal	signal	VERB
ajfa-5085	88	19	the	the	DET
ajfa-5085	88	20	firm	firm	NOUN
ajfa-5085	88	21	’s	’s	PART
ajfa-5085	88	22	profitability	profitability	NOUN
ajfa-5085	88	23	to	to	ADP
ajfa-5085	88	24	investors	investor	NOUN
ajfa-5085	88	25	and	and	CCONJ
ajfa-5085	88	26	to	to	PART
ajfa-5085	88	27	raise	raise	VERB
ajfa-5085	88	28	capital	capital	NOUN
ajfa-5085	88	29	at	at	ADP
ajfa-5085	88	30	the	the	DET
ajfa-5085	88	31	lowest	low	ADJ
ajfa-5085	88	32	price	price	NOUN
ajfa-5085	88	33	(	(	PUNCT
ajfa-5085	88	34	oyeler	oyeler	NOUN
ajfa-5085	88	35	et	et	NOUN
ajfa-5085	88	36	al	al	PROPN
ajfa-5085	88	37	.	.	PROPN
ajfa-5085	88	38	,	,	PUNCT
ajfa-5085	88	39	2003	2003	NUM
ajfa-5085	88	40	;	;	PUNCT
ajfa-5085	88	41	marston	marston	PROPN
ajfa-5085	88	42	and	and	CCONJ
ajfa-5085	88	43	polei	polei	NOUN
ajfa-5085	88	44	,	,	PUNCT
ajfa-5085	88	45	2004	2004	NUM
ajfa-5085	88	46	)	)	PUNCT
ajfa-5085	88	47	.	.	PUNCT
ajfa-5085	89	1	however	however	ADV
ajfa-5085	89	2	,	,	PUNCT
ajfa-5085	89	3	there	there	PRON
ajfa-5085	89	4	are	be	VERB
ajfa-5085	89	5	mixed	mixed	ADJ
ajfa-5085	89	6	results	result	NOUN
ajfa-5085	89	7	with	with	ADP
ajfa-5085	89	8	some	some	DET
ajfa-5085	89	9	studies	study	NOUN
ajfa-5085	89	10	revealing	reveal	VERB
ajfa-5085	89	11	significant	significant	ADJ
ajfa-5085	89	12	relationship	relationship	NOUN
ajfa-5085	89	13	asian	asian	ADJ
ajfa-5085	89	14	journal	journal	NOUN
ajfa-5085	89	15	of	of	ADP
ajfa-5085	89	16	finance	finance	PROPN
ajfa-5085	89	17	&	&	CCONJ
ajfa-5085	89	18	accounting	accounting	PROPN
ajfa-5085	89	19	issn	issn	PROPN
ajfa-5085	89	20	1946	1946	NUM
ajfa-5085	89	21	-	-	PUNCT
ajfa-5085	89	22	052x	052x	PROPN
ajfa-5085	89	23	2014	2014	NUM
ajfa-5085	89	24	,	,	PUNCT
ajfa-5085	89	25	vol	vol	NOUN
ajfa-5085	89	26	.	.	PROPN
ajfa-5085	89	27	6	6	NUM
ajfa-5085	89	28	,	,	PUNCT
ajfa-5085	89	29	no	no	INTJ
ajfa-5085	89	30	.	.	NOUN
ajfa-5085	89	31	1	1	NUM
ajfa-5085	89	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	89	33	75	75	NUM
ajfa-5085	89	34	between	between	ADP
ajfa-5085	89	35	firm	firm	ADJ
ajfa-5085	89	36	profitability	profitability	NOUN
ajfa-5085	89	37	and	and	CCONJ
ajfa-5085	89	38	internet	internet	NOUN
ajfa-5085	89	39	financial	financial	ADJ
ajfa-5085	89	40	disclosure	disclosure	NOUN
ajfa-5085	89	41	(	(	PUNCT
ajfa-5085	89	42	ashbaugh	ashbaugh	PROPN
ajfa-5085	89	43	et	et	PROPN
ajfa-5085	89	44	al	al	PROPN
ajfa-5085	89	45	.	.	PROPN
ajfa-5085	89	46	,	,	PUNCT
ajfa-5085	89	47	1999	1999	NUM
ajfa-5085	89	48	;	;	PUNCT
ajfa-5085	89	49	ismail	ismail	PROPN
ajfa-5085	89	50	,	,	PUNCT
ajfa-5085	89	51	2002	2002	NUM
ajfa-5085	89	52	;	;	PUNCT
ajfa-5085	89	53	debreceny	debreceny	NOUN
ajfa-5085	89	54	and	and	CCONJ
ajfa-5085	89	55	rahman	rahman	PROPN
ajfa-5085	89	56	,	,	PUNCT
ajfa-5085	89	57	2005	2005	NUM
ajfa-5085	89	58	)	)	PUNCT
ajfa-5085	89	59	,	,	PUNCT
ajfa-5085	89	60	while	while	SCONJ
ajfa-5085	89	61	other	other	ADJ
ajfa-5085	89	62	studies	study	NOUN
ajfa-5085	89	63	find	find	VERB
ajfa-5085	89	64	no	no	DET
ajfa-5085	89	65	significant	significant	ADJ
ajfa-5085	89	66	relationship	relationship	NOUN
ajfa-5085	89	67	between	between	ADP
ajfa-5085	89	68	profitability	profitability	NOUN
ajfa-5085	89	69	and	and	CCONJ
ajfa-5085	89	70	online	online	ADJ
ajfa-5085	89	71	financial	financial	ADJ
ajfa-5085	89	72	disclosure	disclosure	NOUN
ajfa-5085	89	73	(	(	PUNCT
ajfa-5085	89	74	larra´n	larra´n	PROPN
ajfa-5085	89	75	and	and	CCONJ
ajfa-5085	89	76	giner	giner	NOUN
ajfa-5085	89	77	,	,	PUNCT
ajfa-5085	89	78	2002	2002	NUM
ajfa-5085	89	79	;	;	PUNCT
ajfa-5085	89	80	oyelere	oyelere	ADV
ajfa-5085	89	81	et	et	PROPN
ajfa-5085	89	82	al	al	PROPN
ajfa-5085	89	83	.	.	PROPN
ajfa-5085	89	84	,	,	PUNCT
ajfa-5085	89	85	2003	2003	NUM
ajfa-5085	89	86	;	;	PUNCT
ajfa-5085	89	87	marston	marston	PROPN
ajfa-5085	89	88	and	and	CCONJ
ajfa-5085	89	89	polei	polei	NOUN
ajfa-5085	89	90	,	,	PUNCT
ajfa-5085	89	91	2004	2004	NUM
ajfa-5085	89	92	;	;	PUNCT
ajfa-5085	89	93	xiao	xiao	PROPN
ajfa-5085	89	94	et	et	PROPN
ajfa-5085	89	95	al	al	PROPN
ajfa-5085	89	96	.	.	PROPN
ajfa-5085	89	97	,	,	PUNCT
ajfa-5085	89	98	2004	2004	NUM
ajfa-5085	89	99	;	;	PUNCT
ajfa-5085	89	100	momany	momany	NOUN
ajfa-5085	89	101	and	and	CCONJ
ajfa-5085	89	102	al	al	PROPN
ajfa-5085	89	103	-	-	PUNCT
ajfa-5085	89	104	shorman	shorman	NOUN
ajfa-5085	89	105	,	,	PUNCT
ajfa-5085	89	106	2006	2006	NUM
ajfa-5085	89	107	;	;	PUNCT
ajfa-5085	89	108	ezat	ezat	NOUN
ajfa-5085	89	109	and	and	CCONJ
ajfa-5085	89	110	el	el	PROPN
ajfa-5085	89	111	-	-	PUNCT
ajfa-5085	89	112	masry	masry	PROPN
ajfa-5085	89	113	,	,	PUNCT
ajfa-5085	89	114	2008	2008	NUM
ajfa-5085	89	115	)	)	PUNCT
ajfa-5085	89	116	.	.	PUNCT
ajfa-5085	90	1	thus	thus	ADV
ajfa-5085	90	2	,	,	PUNCT
ajfa-5085	90	3	the	the	DET
ajfa-5085	90	4	third	third	ADJ
ajfa-5085	90	5	research	research	NOUN
ajfa-5085	90	6	hypothesis	hypothesis	NOUN
ajfa-5085	90	7	is	be	AUX
ajfa-5085	90	8	:	:	PUNCT
ajfa-5085	90	9	h3	h3	NOUN
ajfa-5085	90	10	.	.	PUNCT
ajfa-5085	91	1	there	there	PRON
ajfa-5085	91	2	is	be	VERB
ajfa-5085	91	3	a	a	DET
ajfa-5085	91	4	positive	positive	ADJ
ajfa-5085	91	5	relationship	relationship	NOUN
ajfa-5085	91	6	between	between	ADP
ajfa-5085	91	7	profitability	profitability	NOUN
ajfa-5085	91	8	and	and	CCONJ
ajfa-5085	91	9	ifr	ifr	PROPN
ajfa-5085	91	10	leverage	leverage	NOUN
ajfa-5085	91	11	based	base	VERB
ajfa-5085	91	12	on	on	ADP
ajfa-5085	91	13	the	the	DET
ajfa-5085	91	14	agency	agency	NOUN
ajfa-5085	91	15	theory	theory	NOUN
ajfa-5085	91	16	,	,	PUNCT
ajfa-5085	91	17	the	the	DET
ajfa-5085	91	18	agency	agency	NOUN
ajfa-5085	91	19	costs	cost	NOUN
ajfa-5085	91	20	of	of	ADP
ajfa-5085	91	21	loan	loan	NOUN
ajfa-5085	91	22	capital	capital	NOUN
ajfa-5085	91	23	depend	depend	VERB
ajfa-5085	91	24	on	on	ADP
ajfa-5085	91	25	the	the	DET
ajfa-5085	91	26	nature	nature	NOUN
ajfa-5085	91	27	of	of	ADP
ajfa-5085	91	28	claims	claim	NOUN
ajfa-5085	91	29	held	hold	VERB
ajfa-5085	91	30	by	by	ADP
ajfa-5085	91	31	outsiders	outsider	NOUN
ajfa-5085	91	32	.	.	PUNCT
ajfa-5085	92	1	it	it	PRON
ajfa-5085	92	2	suggests	suggest	VERB
ajfa-5085	92	3	that	that	SCONJ
ajfa-5085	92	4	the	the	DET
ajfa-5085	92	5	costs	cost	NOUN
ajfa-5085	92	6	are	be	AUX
ajfa-5085	92	7	higher	high	ADJ
ajfa-5085	92	8	for	for	ADP
ajfa-5085	92	9	firms	firm	NOUN
ajfa-5085	92	10	with	with	ADP
ajfa-5085	92	11	proportionally	proportionally	ADV
ajfa-5085	92	12	more	more	ADJ
ajfa-5085	92	13	debt	debt	NOUN
ajfa-5085	92	14	in	in	ADP
ajfa-5085	92	15	the	the	DET
ajfa-5085	92	16	capital	capital	NOUN
ajfa-5085	92	17	structure	structure	NOUN
ajfa-5085	92	18	(	(	PUNCT
ajfa-5085	92	19	leftwich	leftwich	PROPN
ajfa-5085	92	20	et	et	PROPN
ajfa-5085	92	21	al	al	PROPN
ajfa-5085	92	22	.	.	PROPN
ajfa-5085	92	23	1981	1981	NUM
ajfa-5085	92	24	)	)	PUNCT
ajfa-5085	92	25	.	.	PUNCT
ajfa-5085	93	1	voluntary	voluntary	ADJ
ajfa-5085	93	2	disclosure	disclosure	NOUN
ajfa-5085	93	3	can	can	AUX
ajfa-5085	93	4	reduce	reduce	VERB
ajfa-5085	93	5	the	the	DET
ajfa-5085	93	6	agency	agency	NOUN
ajfa-5085	93	7	costs	cost	NOUN
ajfa-5085	93	8	by	by	ADP
ajfa-5085	93	9	facilitating	facilitate	VERB
ajfa-5085	93	10	debt	debt	NOUN
ajfa-5085	93	11	supplier	supplier	NOUN
ajfa-5085	93	12	’s	’s	PART
ajfa-5085	93	13	assessment	assessment	NOUN
ajfa-5085	93	14	of	of	ADP
ajfa-5085	93	15	a	a	DET
ajfa-5085	93	16	firm	firm	NOUN
ajfa-5085	93	17	’s	’s	PART
ajfa-5085	93	18	ability	ability	NOUN
ajfa-5085	93	19	to	to	PART
ajfa-5085	93	20	meet	meet	VERB
ajfa-5085	93	21	its	its	PRON
ajfa-5085	93	22	debts	debt	NOUN
ajfa-5085	93	23	(	(	PUNCT
ajfa-5085	93	24	jensen	jensen	PROPN
ajfa-5085	93	25	and	and	CCONJ
ajfa-5085	93	26	meckling	meckling	NOUN
ajfa-5085	93	27	,	,	PUNCT
ajfa-5085	93	28	1976	1976	NUM
ajfa-5085	93	29	)	)	PUNCT
ajfa-5085	93	30	.	.	PUNCT
ajfa-5085	94	1	thus	thus	ADV
ajfa-5085	94	2	,	,	PUNCT
ajfa-5085	94	3	it	it	PRON
ajfa-5085	94	4	is	be	AUX
ajfa-5085	94	5	suggested	suggest	VERB
ajfa-5085	94	6	that	that	SCONJ
ajfa-5085	94	7	firms	firm	NOUN
ajfa-5085	94	8	that	that	PRON
ajfa-5085	94	9	are	be	AUX
ajfa-5085	94	10	highly	highly	ADV
ajfa-5085	94	11	leveraged	leveraged	ADJ
ajfa-5085	94	12	are	be	AUX
ajfa-5085	94	13	more	more	ADV
ajfa-5085	94	14	inclined	inclined	ADJ
ajfa-5085	94	15	to	to	PART
ajfa-5085	94	16	try	try	VERB
ajfa-5085	94	17	and	and	CCONJ
ajfa-5085	94	18	satisfy	satisfy	VERB
ajfa-5085	94	19	debt	debt	NOUN
ajfa-5085	94	20	suppliers	supplier	NOUN
ajfa-5085	94	21	by	by	ADP
ajfa-5085	94	22	disseminating	disseminate	VERB
ajfa-5085	94	23	reliable	reliable	ADJ
ajfa-5085	94	24	information	information	NOUN
ajfa-5085	94	25	on	on	ADP
ajfa-5085	94	26	the	the	DET
ajfa-5085	94	27	website	website	NOUN
ajfa-5085	94	28	to	to	PART
ajfa-5085	94	29	make	make	VERB
ajfa-5085	94	30	these	these	DET
ajfa-5085	94	31	creditors	creditor	NOUN
ajfa-5085	94	32	more	more	ADV
ajfa-5085	94	33	confident	confident	ADJ
ajfa-5085	94	34	about	about	ADP
ajfa-5085	94	35	the	the	DET
ajfa-5085	94	36	ability	ability	NOUN
ajfa-5085	94	37	of	of	ADP
ajfa-5085	94	38	the	the	DET
ajfa-5085	94	39	companies	company	NOUN
ajfa-5085	94	40	to	to	PART
ajfa-5085	94	41	pay	pay	VERB
ajfa-5085	94	42	their	their	PRON
ajfa-5085	94	43	debts	debt	NOUN
ajfa-5085	94	44	.	.	PUNCT
ajfa-5085	95	1	though	though	SCONJ
ajfa-5085	95	2	this	this	DET
ajfa-5085	95	3	dissemination	dissemination	NOUN
ajfa-5085	95	4	results	result	NOUN
ajfa-5085	95	5	in	in	ADP
ajfa-5085	95	6	extra	extra	ADJ
ajfa-5085	95	7	disclosure	disclosure	NOUN
ajfa-5085	95	8	costs	cost	NOUN
ajfa-5085	95	9	,	,	PUNCT
ajfa-5085	95	10	providing	provide	VERB
ajfa-5085	95	11	reliable	reliable	ADJ
ajfa-5085	95	12	information	information	NOUN
ajfa-5085	95	13	to	to	ADP
ajfa-5085	95	14	debt	debt	NOUN
ajfa-5085	95	15	suppliers	supplier	NOUN
ajfa-5085	95	16	reduces	reduce	VERB
ajfa-5085	95	17	agency	agency	NOUN
ajfa-5085	95	18	costs	cost	NOUN
ajfa-5085	95	19	.	.	PUNCT
ajfa-5085	96	1	likewise	likewise	ADV
ajfa-5085	96	2	,	,	PUNCT
ajfa-5085	96	3	shareholders	shareholder	NOUN
ajfa-5085	96	4	demand	demand	VERB
ajfa-5085	96	5	more	more	ADJ
ajfa-5085	96	6	information	information	NOUN
ajfa-5085	96	7	to	to	PART
ajfa-5085	96	8	assess	assess	VERB
ajfa-5085	96	9	the	the	DET
ajfa-5085	96	10	firm	firm	NOUN
ajfa-5085	96	11	’s	’s	PART
ajfa-5085	96	12	financial	financial	ADJ
ajfa-5085	96	13	ability	ability	NOUN
ajfa-5085	96	14	(	(	PUNCT
ajfa-5085	96	15	ismail	ismail	NOUN
ajfa-5085	96	16	,	,	PUNCT
ajfa-5085	96	17	2002	2002	NUM
ajfa-5085	96	18	;	;	PUNCT
ajfa-5085	96	19	larra´n	larra´n	PROPN
ajfa-5085	96	20	and	and	CCONJ
ajfa-5085	96	21	giner	giner	NOUN
ajfa-5085	96	22	,	,	PUNCT
ajfa-5085	96	23	2002	2002	NUM
ajfa-5085	96	24	;	;	PUNCT
ajfa-5085	96	25	oyelere	oyelere	ADV
ajfa-5085	96	26	et	et	PROPN
ajfa-5085	96	27	al	al	PROPN
ajfa-5085	96	28	.	.	PROPN
ajfa-5085	96	29	,	,	PUNCT
ajfa-5085	96	30	2003	2003	NUM
ajfa-5085	96	31	;	;	PUNCT
ajfa-5085	96	32	xiao	xiao	PROPN
ajfa-5085	96	33	et	et	PROPN
ajfa-5085	96	34	al	al	PROPN
ajfa-5085	96	35	.	.	PROPN
ajfa-5085	96	36	,	,	PUNCT
ajfa-5085	96	37	2004	2004	NUM
ajfa-5085	96	38	)	)	PUNCT
ajfa-5085	96	39	.	.	PUNCT
ajfa-5085	97	1	nonetheless	nonetheless	ADV
ajfa-5085	97	2	,	,	PUNCT
ajfa-5085	97	3	the	the	DET
ajfa-5085	97	4	literature	literature	NOUN
ajfa-5085	97	5	offers	offer	VERB
ajfa-5085	97	6	inconclusive	inconclusive	ADJ
ajfa-5085	97	7	evidence	evidence	NOUN
ajfa-5085	97	8	on	on	ADP
ajfa-5085	97	9	the	the	DET
ajfa-5085	97	10	relationship	relationship	NOUN
ajfa-5085	97	11	between	between	ADP
ajfa-5085	97	12	leverage	leverage	NOUN
ajfa-5085	97	13	and	and	CCONJ
ajfa-5085	97	14	internet	internet	NOUN
ajfa-5085	97	15	financial	financial	ADJ
ajfa-5085	97	16	disclosure	disclosure	NOUN
ajfa-5085	97	17	.	.	PUNCT
ajfa-5085	98	1	some	some	DET
ajfa-5085	98	2	studies	study	NOUN
ajfa-5085	98	3	show	show	VERB
ajfa-5085	98	4	a	a	DET
ajfa-5085	98	5	significant	significant	ADJ
ajfa-5085	98	6	positive	positive	ADJ
ajfa-5085	98	7	relationship	relationship	NOUN
ajfa-5085	98	8	(	(	PUNCT
ajfa-5085	98	9	mitchell	mitchell	PROPN
ajfa-5085	98	10	et	et	PROPN
ajfa-5085	98	11	al	al	PROPN
ajfa-5085	98	12	.	.	PROPN
ajfa-5085	98	13	1995	1995	NUM
ajfa-5085	98	14	;	;	PUNCT
ajfa-5085	98	15	hossain	hossain	PROPN
ajfa-5085	98	16	et	et	PROPN
ajfa-5085	98	17	al	al	PROPN
ajfa-5085	98	18	.	.	PROPN
ajfa-5085	98	19	1995	1995	NUM
ajfa-5085	98	20	;	;	PUNCT
ajfa-5085	98	21	xiao	xiao	PROPN
ajfa-5085	98	22	et	et	PROPN
ajfa-5085	98	23	al	al	PROPN
ajfa-5085	98	24	.	.	PROPN
ajfa-5085	98	25	,	,	PUNCT
ajfa-5085	98	26	2004	2004	NUM
ajfa-5085	98	27	)	)	PUNCT
ajfa-5085	98	28	,	,	PUNCT
ajfa-5085	98	29	other	other	ADJ
ajfa-5085	98	30	studies	study	NOUN
ajfa-5085	98	31	show	show	VERB
ajfa-5085	98	32	a	a	DET
ajfa-5085	98	33	significant	significant	ADJ
ajfa-5085	98	34	negative	negative	ADJ
ajfa-5085	98	35	relationship	relationship	NOUN
ajfa-5085	98	36	(	(	PUNCT
ajfa-5085	98	37	meek	meek	NOUN
ajfa-5085	98	38	et	et	PROPN
ajfa-5085	98	39	al	al	PROPN
ajfa-5085	98	40	.	.	PROPN
ajfa-5085	98	41	,	,	PUNCT
ajfa-5085	98	42	1995	1995	NUM
ajfa-5085	98	43	)	)	PUNCT
ajfa-5085	98	44	,	,	PUNCT
ajfa-5085	98	45	while	while	SCONJ
ajfa-5085	98	46	others	other	NOUN
ajfa-5085	98	47	show	show	VERB
ajfa-5085	98	48	an	an	DET
ajfa-5085	98	49	insignificant	insignificant	ADJ
ajfa-5085	98	50	relationship	relationship	NOUN
ajfa-5085	98	51	(	(	PUNCT
ajfa-5085	98	52	brennanand	brennanand	NOUN
ajfa-5085	98	53	hourigan	hourigan	NOUN
ajfa-5085	98	54	,	,	PUNCT
ajfa-5085	98	55	2000	2000	NUM
ajfa-5085	98	56	;	;	PUNCT
ajfa-5085	98	57	debreceny	debreceny	PROPN
ajfa-5085	98	58	et	et	PROPN
ajfa-5085	98	59	al	al	PROPN
ajfa-5085	98	60	.	.	PROPN
ajfa-5085	98	61	,	,	PUNCT
ajfa-5085	98	62	2002	2002	NUM
ajfa-5085	98	63	;	;	PUNCT
ajfa-5085	98	64	larra´n	larra´n	PROPN
ajfa-5085	98	65	and	and	CCONJ
ajfa-5085	98	66	giner	giner	NOUN
ajfa-5085	98	67	,	,	PUNCT
ajfa-5085	98	68	2002	2002	NUM
ajfa-5085	98	69	;	;	PUNCT
ajfa-5085	98	70	oyelere	oyelere	ADV
ajfa-5085	98	71	et	et	PROPN
ajfa-5085	98	72	al	al	PROPN
ajfa-5085	98	73	.	.	PROPN
ajfa-5085	98	74	,	,	PUNCT
ajfa-5085	98	75	2003	2003	NUM
ajfa-5085	98	76	;	;	PUNCT
ajfa-5085	98	77	bollen	bollen	PROPN
ajfa-5085	98	78	et	et	PROPN
ajfa-5085	98	79	al	al	PROPN
ajfa-5085	98	80	.	.	PROPN
ajfa-5085	98	81	,	,	PUNCT
ajfa-5085	98	82	2006	2006	NUM
ajfa-5085	98	83	;	;	PUNCT
ajfa-5085	98	84	ezat	ezat	NOUN
ajfa-5085	98	85	and	and	CCONJ
ajfa-5085	98	86	el	el	PROPN
ajfa-5085	98	87	-	-	PUNCT
ajfa-5085	98	88	masry	masry	PROPN
ajfa-5085	98	89	,	,	PUNCT
ajfa-5085	98	90	2008	2008	NUM
ajfa-5085	98	91	)	)	PUNCT
ajfa-5085	98	92	.	.	PUNCT
ajfa-5085	99	1	hence	hence	ADV
ajfa-5085	99	2	,	,	PUNCT
ajfa-5085	99	3	the	the	DET
ajfa-5085	99	4	fourth	fourth	ADJ
ajfa-5085	99	5	hypothesis	hypothesis	NOUN
ajfa-5085	99	6	is	be	AUX
ajfa-5085	99	7	:	:	PUNCT
ajfa-5085	99	8	h4	h4	NOUN
ajfa-5085	99	9	.	.	PUNCT
ajfa-5085	100	1	firms	firm	NOUN
ajfa-5085	100	2	that	that	PRON
ajfa-5085	100	3	are	be	AUX
ajfa-5085	100	4	highly	highly	ADV
ajfa-5085	100	5	leveraged	leveraged	ADJ
ajfa-5085	100	6	are	be	AUX
ajfa-5085	100	7	more	more	ADV
ajfa-5085	100	8	inclined	inclined	ADJ
ajfa-5085	100	9	to	to	PART
ajfa-5085	100	10	practice	practice	VERB
ajfa-5085	100	11	ifr	ifr	NOUN
ajfa-5085	100	12	industry	industry	NOUN
ajfa-5085	100	13	type	type	NOUN
ajfa-5085	100	14	according	accord	VERB
ajfa-5085	100	15	to	to	ADP
ajfa-5085	100	16	the	the	DET
ajfa-5085	100	17	signalling	signal	VERB
ajfa-5085	100	18	theory	theory	NOUN
ajfa-5085	100	19	,	,	PUNCT
ajfa-5085	100	20	companies	company	NOUN
ajfa-5085	100	21	within	within	ADP
ajfa-5085	100	22	the	the	DET
ajfa-5085	100	23	same	same	ADJ
ajfa-5085	100	24	industry	industry	NOUN
ajfa-5085	100	25	tend	tend	VERB
ajfa-5085	100	26	to	to	PART
ajfa-5085	100	27	adopt	adopt	VERB
ajfa-5085	100	28	the	the	DET
ajfa-5085	100	29	same	same	ADJ
ajfa-5085	100	30	level	level	NOUN
ajfa-5085	100	31	of	of	ADP
ajfa-5085	100	32	disclosure	disclosure	NOUN
ajfa-5085	100	33	.	.	PUNCT
ajfa-5085	101	1	when	when	SCONJ
ajfa-5085	101	2	a	a	DET
ajfa-5085	101	3	company	company	NOUN
ajfa-5085	101	4	within	within	ADP
ajfa-5085	101	5	an	an	DET
ajfa-5085	101	6	industry	industry	NOUN
ajfa-5085	101	7	tends	tend	VERB
ajfa-5085	101	8	not	not	PART
ajfa-5085	101	9	to	to	PART
ajfa-5085	101	10	follow	follow	VERB
ajfa-5085	101	11	the	the	DET
ajfa-5085	101	12	same	same	ADJ
ajfa-5085	101	13	disclosure	disclosure	NOUN
ajfa-5085	101	14	practices	practice	NOUN
ajfa-5085	101	15	,	,	PUNCT
ajfa-5085	101	16	including	include	VERB
ajfa-5085	101	17	internet	internet	NOUN
ajfa-5085	101	18	disclosures	disclosure	NOUN
ajfa-5085	101	19	,	,	PUNCT
ajfa-5085	101	20	as	as	ADP
ajfa-5085	101	21	others	other	NOUN
ajfa-5085	101	22	in	in	ADP
ajfa-5085	101	23	the	the	DET
ajfa-5085	101	24	same	same	ADJ
ajfa-5085	101	25	industry	industry	NOUN
ajfa-5085	101	26	,	,	PUNCT
ajfa-5085	101	27	then	then	ADV
ajfa-5085	101	28	it	it	PRON
ajfa-5085	101	29	may	may	AUX
ajfa-5085	101	30	be	be	AUX
ajfa-5085	101	31	interpreted	interpret	VERB
ajfa-5085	101	32	as	as	ADP
ajfa-5085	101	33	a	a	DET
ajfa-5085	101	34	signal	signal	NOUN
ajfa-5085	101	35	that	that	SCONJ
ajfa-5085	101	36	the	the	DET
ajfa-5085	101	37	company	company	NOUN
ajfa-5085	101	38	is	be	AUX
ajfa-5085	101	39	hiding	hide	VERB
ajfa-5085	101	40	bad	bad	ADJ
ajfa-5085	101	41	news	news	NOUN
ajfa-5085	101	42	(	(	PUNCT
ajfa-5085	101	43	craven	craven	NOUN
ajfa-5085	101	44	and	and	CCONJ
ajfa-5085	101	45	marston	marston	PROPN
ajfa-5085	101	46	,	,	PUNCT
ajfa-5085	101	47	1999	1999	NUM
ajfa-5085	101	48	)	)	PUNCT
ajfa-5085	101	49	.	.	PUNCT
ajfa-5085	102	1	the	the	DET
ajfa-5085	102	2	difference	difference	NOUN
ajfa-5085	102	3	in	in	ADP
ajfa-5085	102	4	disclosure	disclosure	NOUN
ajfa-5085	102	5	practices	practice	NOUN
ajfa-5085	102	6	between	between	ADP
ajfa-5085	102	7	different	different	ADJ
ajfa-5085	102	8	industries	industry	NOUN
ajfa-5085	102	9	may	may	AUX
ajfa-5085	102	10	be	be	AUX
ajfa-5085	102	11	due	due	ADJ
ajfa-5085	102	12	to	to	ADP
ajfa-5085	102	13	different	different	ADJ
ajfa-5085	102	14	industries	industry	NOUN
ajfa-5085	102	15	having	have	VERB
ajfa-5085	102	16	different	different	ADJ
ajfa-5085	102	17	proprietary	proprietary	ADJ
ajfa-5085	102	18	costs	cost	NOUN
ajfa-5085	102	19	of	of	ADP
ajfa-5085	102	20	disclosure	disclosure	NOUN
ajfa-5085	102	21	and	and	CCONJ
ajfa-5085	102	22	some	some	PRON
ajfa-5085	102	23	may	may	AUX
ajfa-5085	102	24	be	be	AUX
ajfa-5085	102	25	more	more	ADV
ajfa-5085	102	26	technologically	technologically	ADV
ajfa-5085	102	27	advanced	advanced	ADJ
ajfa-5085	102	28	than	than	ADP
ajfa-5085	102	29	others	other	NOUN
ajfa-5085	102	30	(	(	PUNCT
ajfa-5085	102	31	ismail	ismail	NOUN
ajfa-5085	102	32	,	,	PUNCT
ajfa-5085	102	33	2002	2002	NUM
ajfa-5085	102	34	)	)	PUNCT
ajfa-5085	102	35	.	.	PUNCT
ajfa-5085	103	1	several	several	ADJ
ajfa-5085	103	2	studies	study	NOUN
ajfa-5085	103	3	examine	examine	VERB
ajfa-5085	103	4	the	the	DET
ajfa-5085	103	5	relationship	relationship	NOUN
ajfa-5085	103	6	between	between	ADP
ajfa-5085	103	7	the	the	DET
ajfa-5085	103	8	type	type	NOUN
ajfa-5085	103	9	of	of	ADP
ajfa-5085	103	10	business	business	NOUN
ajfa-5085	103	11	activity	activity	NOUN
ajfa-5085	103	12	and	and	CCONJ
ajfa-5085	103	13	internet	internet	NOUN
ajfa-5085	103	14	financial	financial	ADJ
ajfa-5085	103	15	disclosure	disclosure	NOUN
ajfa-5085	103	16	.	.	PUNCT
ajfa-5085	104	1	the	the	DET
ajfa-5085	104	2	findings	finding	NOUN
ajfa-5085	104	3	are	be	AUX
ajfa-5085	104	4	mixed	mix	VERB
ajfa-5085	104	5	with	with	ADP
ajfa-5085	104	6	some	some	DET
ajfa-5085	104	7	studies	study	NOUN
ajfa-5085	104	8	revealing	reveal	VERB
ajfa-5085	104	9	a	a	DET
ajfa-5085	104	10	significant	significant	ADJ
ajfa-5085	104	11	relationship	relationship	NOUN
ajfa-5085	104	12	between	between	ADP
ajfa-5085	104	13	internet	internet	NOUN
ajfa-5085	104	14	financial	financial	ADJ
ajfa-5085	104	15	disclosure	disclosure	NOUN
ajfa-5085	104	16	and	and	CCONJ
ajfa-5085	104	17	industry	industry	NOUN
ajfa-5085	104	18	type	type	NOUN
ajfa-5085	104	19	(	(	PUNCT
ajfa-5085	104	20	ashbaugh	ashbaugh	NOUN
ajfa-5085	104	21	et	et	PROPN
ajfa-5085	104	22	al	al	PROPN
ajfa-5085	104	23	.	.	PROPN
ajfa-5085	104	24	,	,	PUNCT
ajfa-5085	104	25	1999	1999	NUM
ajfa-5085	104	26	;	;	PUNCT
ajfa-5085	104	27	craven	craven	NOUN
ajfa-5085	104	28	and	and	CCONJ
ajfa-5085	104	29	marston	marston	PROPN
ajfa-5085	104	30	,	,	PUNCT
ajfa-5085	104	31	1999	1999	NUM
ajfa-5085	104	32	;	;	PUNCT
ajfa-5085	104	33	brennan	brennan	NOUN
ajfa-5085	104	34	and	and	CCONJ
ajfa-5085	104	35	hourigan	hourigan	NOUN
ajfa-5085	104	36	,	,	PUNCT
ajfa-5085	104	37	2000	2000	NUM
ajfa-5085	104	38	;	;	PUNCT
ajfa-5085	104	39	bonso´n	bonso´n	NOUN
ajfa-5085	104	40	and	and	CCONJ
ajfa-5085	104	41	escobar	escobar	PROPN
ajfa-5085	104	42	,	,	PUNCT
ajfa-5085	104	43	2002	2002	NUM
ajfa-5085	104	44	;	;	PUNCT
ajfa-5085	104	45	garcı´a	garcı´a	NOUN
ajfa-5085	104	46	-	-	PUNCT
ajfa-5085	104	47	borbolla	borbolla	PROPN
ajfa-5085	104	48	et	et	PROPN
ajfa-5085	104	49	al	al	PROPN
ajfa-5085	104	50	.	.	PROPN
ajfa-5085	104	51	,	,	PUNCT
ajfa-5085	104	52	2005	2005	NUM
ajfa-5085	104	53	;	;	PUNCT
ajfa-5085	104	54	ismail	ismail	PROPN
ajfa-5085	104	55	,	,	PUNCT
ajfa-5085	104	56	2002	2002	NUM
ajfa-5085	104	57	;	;	PUNCT
ajfa-5085	104	58	oyelere	oyelere	ADV
ajfa-5085	104	59	et	et	PROPN
ajfa-5085	104	60	al	al	PROPN
ajfa-5085	104	61	.	.	PROPN
ajfa-5085	104	62	,	,	PUNCT
ajfa-5085	104	63	2003	2003	NUM
ajfa-5085	104	64	,	,	PUNCT
ajfa-5085	104	65	ezat	ezat	NOUN
ajfa-5085	104	66	and	and	CCONJ
ajfa-5085	104	67	el	el	PROPN
ajfa-5085	104	68	-	-	PUNCT
ajfa-5085	104	69	masry	masry	PROPN
ajfa-5085	104	70	,	,	PUNCT
ajfa-5085	104	71	2008	2008	NUM
ajfa-5085	104	72	,	,	PUNCT
ajfa-5085	104	73	aly	aly	PROPN
ajfa-5085	104	74	et	et	PROPN
ajfa-5085	104	75	al	al	PROPN
ajfa-5085	104	76	.	.	PROPN
ajfa-5085	104	77	,	,	PUNCT
ajfa-5085	104	78	2010	2010	NUM
ajfa-5085	104	79	)	)	PUNCT
ajfa-5085	104	80	.	.	PUNCT
ajfa-5085	105	1	however	however	ADV
ajfa-5085	105	2	,	,	PUNCT
ajfa-5085	105	3	others	other	NOUN
ajfa-5085	105	4	show	show	VERB
ajfa-5085	105	5	insignificant	insignificant	ADJ
ajfa-5085	105	6	relationship	relationship	NOUN
ajfa-5085	105	7	(	(	PUNCT
ajfa-5085	105	8	debreceny	debreceny	NOUN
ajfa-5085	105	9	and	and	CCONJ
ajfa-5085	105	10	rahman	rahman	PROPN
ajfa-5085	105	11	,	,	PUNCT
ajfa-5085	105	12	2005	2005	NUM
ajfa-5085	105	13	;	;	PUNCT
ajfa-5085	105	14	larra´n	larra´n	PROPN
ajfa-5085	105	15	and	and	CCONJ
ajfa-5085	105	16	giner	giner	NOUN
ajfa-5085	105	17	,	,	PUNCT
ajfa-5085	105	18	2002	2002	NUM
ajfa-5085	105	19	;	;	PUNCT
ajfa-5085	105	20	trabelsi	trabelsi	NOUN
ajfa-5085	105	21	and	and	CCONJ
ajfa-5085	105	22	labelle	labelle	PROPN
ajfa-5085	105	23	,	,	PUNCT
ajfa-5085	105	24	2006	2006	NUM
ajfa-5085	105	25	)	)	PUNCT
ajfa-5085	105	26	.	.	PUNCT
ajfa-5085	106	1	this	this	PRON
ajfa-5085	106	2	leads	lead	VERB
ajfa-5085	106	3	us	we	PRON
ajfa-5085	106	4	to	to	ADP
ajfa-5085	106	5	the	the	DET
ajfa-5085	106	6	fifth	fifth	ADJ
ajfa-5085	106	7	research	research	NOUN
ajfa-5085	106	8	hypothesis	hypothesis	NOUN
ajfa-5085	106	9	:	:	PUNCT
ajfa-5085	106	10	asian	asian	ADJ
ajfa-5085	106	11	journal	journal	NOUN
ajfa-5085	106	12	of	of	ADP
ajfa-5085	106	13	finance	finance	PROPN
ajfa-5085	106	14	&	&	CCONJ
ajfa-5085	106	15	accounting	accounting	PROPN
ajfa-5085	106	16	issn	issn	PROPN
ajfa-5085	106	17	1946	1946	NUM
ajfa-5085	106	18	-	-	PUNCT
ajfa-5085	106	19	052x	052x	PROPN
ajfa-5085	106	20	2014	2014	NUM
ajfa-5085	106	21	,	,	PUNCT
ajfa-5085	106	22	vol	vol	NOUN
ajfa-5085	106	23	.	.	PROPN
ajfa-5085	106	24	6	6	NUM
ajfa-5085	106	25	,	,	PUNCT
ajfa-5085	106	26	no	no	INTJ
ajfa-5085	106	27	.	.	NOUN
ajfa-5085	106	28	1	1	NUM
ajfa-5085	106	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	106	30	76	76	NUM
ajfa-5085	106	31	h5	h5	NOUN
ajfa-5085	106	32	.	.	PUNCT
ajfa-5085	107	1	there	there	PRON
ajfa-5085	107	2	is	be	VERB
ajfa-5085	107	3	a	a	DET
ajfa-5085	107	4	significant	significant	ADJ
ajfa-5085	107	5	relationship	relationship	NOUN
ajfa-5085	107	6	between	between	ADP
ajfa-5085	107	7	industry	industry	NOUN
ajfa-5085	107	8	type	type	NOUN
ajfa-5085	107	9	and	and	CCONJ
ajfa-5085	107	10	ifr	ifr	PROPN
ajfa-5085	107	11	audit	audit	NOUN
ajfa-5085	107	12	type	type	NOUN
ajfa-5085	107	13	it	it	PRON
ajfa-5085	107	14	is	be	AUX
ajfa-5085	107	15	suggested	suggest	VERB
ajfa-5085	107	16	that	that	SCONJ
ajfa-5085	107	17	audit	audit	NOUN
ajfa-5085	107	18	quality	quality	NOUN
ajfa-5085	107	19	is	be	AUX
ajfa-5085	107	20	an	an	DET
ajfa-5085	107	21	important	important	ADJ
ajfa-5085	107	22	factor	factor	NOUN
ajfa-5085	107	23	in	in	ADP
ajfa-5085	107	24	improving	improve	VERB
ajfa-5085	107	25	firms	firm	NOUN
ajfa-5085	107	26	’	'	PUNCT
ajfa-5085	107	27	overall	overall	ADJ
ajfa-5085	107	28	reporting	reporting	NOUN
ajfa-5085	107	29	practices	practice	NOUN
ajfa-5085	107	30	.	.	PUNCT
ajfa-5085	108	1	international	international	ADJ
ajfa-5085	108	2	audit	audit	NOUN
ajfa-5085	108	3	firms	firm	NOUN
ajfa-5085	108	4	are	be	AUX
ajfa-5085	108	5	more	more	ADV
ajfa-5085	108	6	likely	likely	ADJ
ajfa-5085	108	7	to	to	PART
ajfa-5085	108	8	facilitate	facilitate	VERB
ajfa-5085	108	9	the	the	DET
ajfa-5085	108	10	diffusion	diffusion	NOUN
ajfa-5085	108	11	of	of	ADP
ajfa-5085	108	12	innovative	innovative	ADJ
ajfa-5085	108	13	practices	practice	NOUN
ajfa-5085	108	14	,	,	PUNCT
ajfa-5085	108	15	such	such	ADJ
ajfa-5085	108	16	as	as	ADP
ajfa-5085	108	17	the	the	DET
ajfa-5085	108	18	internet	internet	NOUN
ajfa-5085	108	19	financial	financial	ADJ
ajfa-5085	108	20	reporting	reporting	NOUN
ajfa-5085	108	21	(	(	PUNCT
ajfa-5085	108	22	hail	hail	NOUN
ajfa-5085	108	23	,	,	PUNCT
ajfa-5085	108	24	2002	2002	NUM
ajfa-5085	108	25	;	;	PUNCT
ajfa-5085	108	26	xiao	xiao	PROPN
ajfa-5085	108	27	et	et	PROPN
ajfa-5085	108	28	al	al	PROPN
ajfa-5085	108	29	.	.	PROPN
ajfa-5085	108	30	,	,	PUNCT
ajfa-5085	108	31	2004	2004	NUM
ajfa-5085	108	32	)	)	PUNCT
ajfa-5085	108	33	.	.	PUNCT
ajfa-5085	109	1	agency	agency	NOUN
ajfa-5085	109	2	theory	theory	NOUN
ajfa-5085	109	3	suggests	suggest	VERB
ajfa-5085	109	4	that	that	SCONJ
ajfa-5085	109	5	auditing	auditing	NOUN
ajfa-5085	109	6	helps	helps	AUX
ajfa-5085	109	7	mitigate	mitigate	VERB
ajfa-5085	109	8	agency	agency	NOUN
ajfa-5085	109	9	costs	cost	NOUN
ajfa-5085	109	10	due	due	ADP
ajfa-5085	109	11	to	to	ADP
ajfa-5085	109	12	the	the	DET
ajfa-5085	109	13	interest	interest	NOUN
ajfa-5085	109	14	conflicts	conflict	NOUN
ajfa-5085	109	15	between	between	ADP
ajfa-5085	109	16	manager	manager	NOUN
ajfa-5085	109	17	and	and	CCONJ
ajfa-5085	109	18	shareholders	shareholder	NOUN
ajfa-5085	109	19	.	.	PUNCT
ajfa-5085	110	1	big	big	ADJ
ajfa-5085	110	2	auditors	auditor	NOUN
ajfa-5085	110	3	are	be	AUX
ajfa-5085	110	4	likely	likely	ADJ
ajfa-5085	110	5	to	to	PART
ajfa-5085	110	6	be	be	AUX
ajfa-5085	110	7	independent	independent	ADJ
ajfa-5085	110	8	and	and	CCONJ
ajfa-5085	110	9	could	could	AUX
ajfa-5085	110	10	constrain	constrain	VERB
ajfa-5085	110	11	managers	manager	NOUN
ajfa-5085	110	12	to	to	PART
ajfa-5085	110	13	maintain	maintain	VERB
ajfa-5085	110	14	more	more	ADV
ajfa-5085	110	15	stringent	stringent	ADJ
ajfa-5085	110	16	disclosure	disclosure	NOUN
ajfa-5085	110	17	standards	standard	NOUN
ajfa-5085	110	18	(	(	PUNCT
ajfa-5085	110	19	deangelo	deangelo	PROPN
ajfa-5085	110	20	,	,	PUNCT
ajfa-5085	110	21	1981	1981	NUM
ajfa-5085	110	22	)	)	PUNCT
ajfa-5085	110	23	.	.	PUNCT
ajfa-5085	111	1	large	large	ADJ
ajfa-5085	111	2	international	international	ADJ
ajfa-5085	111	3	audit	audit	NOUN
ajfa-5085	111	4	firms	firm	NOUN
ajfa-5085	111	5	are	be	AUX
ajfa-5085	111	6	likely	likely	ADJ
ajfa-5085	111	7	to	to	PART
ajfa-5085	111	8	demand	demand	VERB
ajfa-5085	111	9	high	high	ADJ
ajfa-5085	111	10	-	-	PUNCT
ajfa-5085	111	11	quality	quality	NOUN
ajfa-5085	111	12	disclosure	disclosure	NOUN
ajfa-5085	111	13	.	.	PUNCT
ajfa-5085	112	1	this	this	PRON
ajfa-5085	112	2	could	could	AUX
ajfa-5085	112	3	be	be	AUX
ajfa-5085	112	4	explained	explain	VERB
ajfa-5085	112	5	by	by	ADP
ajfa-5085	112	6	the	the	DET
ajfa-5085	112	7	signalling	signal	VERB
ajfa-5085	112	8	theory	theory	NOUN
ajfa-5085	112	9	because	because	SCONJ
ajfa-5085	112	10	managers	manager	NOUN
ajfa-5085	112	11	that	that	PRON
ajfa-5085	112	12	hire	hire	VERB
ajfa-5085	112	13	large	large	ADJ
ajfa-5085	112	14	auditing	auditing	NOUN
ajfa-5085	112	15	firms	firm	NOUN
ajfa-5085	112	16	signal	signal	VERB
ajfa-5085	112	17	to	to	ADP
ajfa-5085	112	18	the	the	DET
ajfa-5085	112	19	market	market	NOUN
ajfa-5085	112	20	that	that	SCONJ
ajfa-5085	112	21	they	they	PRON
ajfa-5085	112	22	are	be	AUX
ajfa-5085	112	23	willing	willing	ADJ
ajfa-5085	112	24	to	to	PART
ajfa-5085	112	25	provide	provide	VERB
ajfa-5085	112	26	quality	quality	NOUN
ajfa-5085	112	27	disclosures	disclosure	NOUN
ajfa-5085	112	28	(	(	PUNCT
ajfa-5085	112	29	healy	healy	NOUN
ajfa-5085	112	30	and	and	CCONJ
ajfa-5085	112	31	palepu	palepu	NOUN
ajfa-5085	112	32	,	,	PUNCT
ajfa-5085	112	33	2001	2001	NUM
ajfa-5085	112	34	)	)	PUNCT
ajfa-5085	112	35	.	.	PUNCT
ajfa-5085	113	1	the	the	DET
ajfa-5085	113	2	findings	finding	NOUN
ajfa-5085	113	3	of	of	ADP
ajfa-5085	113	4	some	some	DET
ajfa-5085	113	5	prior	prior	ADJ
ajfa-5085	113	6	studies	study	NOUN
ajfa-5085	113	7	reveal	reveal	VERB
ajfa-5085	113	8	a	a	DET
ajfa-5085	113	9	positive	positive	ADJ
ajfa-5085	113	10	relationship	relationship	NOUN
ajfa-5085	113	11	between	between	ADP
ajfa-5085	113	12	audit	audit	NOUN
ajfa-5085	113	13	type	type	NOUN
ajfa-5085	113	14	and	and	CCONJ
ajfa-5085	113	15	internet	internet	NOUN
ajfa-5085	113	16	financial	financial	ADJ
ajfa-5085	113	17	disclosure	disclosure	NOUN
ajfa-5085	113	18	(	(	PUNCT
ajfa-5085	113	19	ahmed	ahmed	PROPN
ajfa-5085	113	20	and	and	CCONJ
ajfa-5085	113	21	nicholls	nicholls	PROPN
ajfa-5085	113	22	,	,	PUNCT
ajfa-5085	113	23	1994	1994	NUM
ajfa-5085	113	24	;	;	PUNCT
ajfa-5085	113	25	raffournier	raffournier	NOUN
ajfa-5085	113	26	,	,	PUNCT
ajfa-5085	113	27	1995	1995	NUM
ajfa-5085	113	28	;	;	PUNCT
ajfa-5085	113	29	xiao	xiao	PROPN
ajfa-5085	113	30	et	et	PROPN
ajfa-5085	113	31	al	al	PROPN
ajfa-5085	113	32	.	.	PROPN
ajfa-5085	113	33	,	,	PUNCT
ajfa-5085	113	34	2004	2004	NUM
ajfa-5085	113	35	;	;	PUNCT
ajfa-5085	113	36	boubaker	boubaker	NOUN
ajfa-5085	113	37	et	et	PROPN
ajfa-5085	113	38	al	al	PROPN
ajfa-5085	113	39	.	.	PROPN
ajfa-5085	113	40	,	,	PUNCT
ajfa-5085	113	41	2012	2012	NUM
ajfa-5085	113	42	)	)	PUNCT
ajfa-5085	113	43	.	.	PUNCT
ajfa-5085	114	1	though	though	ADV
ajfa-5085	114	2	,	,	PUNCT
ajfa-5085	114	3	other	other	ADJ
ajfa-5085	114	4	studies	study	NOUN
ajfa-5085	114	5	no	no	DET
ajfa-5085	114	6	significant	significant	ADJ
ajfa-5085	114	7	relationship	relationship	NOUN
ajfa-5085	114	8	between	between	ADP
ajfa-5085	114	9	audit	audit	NOUN
ajfa-5085	114	10	type	type	NOUN
ajfa-5085	114	11	and	and	CCONJ
ajfa-5085	114	12	disclosure	disclosure	NOUN
ajfa-5085	114	13	(	(	PUNCT
ajfa-5085	114	14	wallace	wallace	PROPN
ajfa-5085	114	15	et	et	PROPN
ajfa-5085	114	16	al	al	PROPN
ajfa-5085	114	17	.	.	PROPN
ajfa-5085	114	18	,	,	PUNCT
ajfa-5085	114	19	1994	1994	NUM
ajfa-5085	114	20	;	;	PUNCT
ajfa-5085	114	21	hossain	hossain	PROPN
ajfa-5085	114	22	et	et	PROPN
ajfa-5085	114	23	al	al	PROPN
ajfa-5085	114	24	.	.	PROPN
ajfa-5085	114	25	,	,	PUNCT
ajfa-5085	114	26	1995	1995	NUM
ajfa-5085	114	27	;	;	PUNCT
ajfa-5085	114	28	abd	abd	PROPN
ajfa-5085	114	29	el	el	PROPN
ajfa-5085	114	30	salam	salam	PROPN
ajfa-5085	114	31	,	,	PUNCT
ajfa-5085	114	32	1999	1999	NUM
ajfa-5085	114	33	,	,	PUNCT
ajfa-5085	114	34	aly	aly	PROPN
ajfa-5085	114	35	et	et	PROPN
ajfa-5085	114	36	al	al	PROPN
ajfa-5085	114	37	.	.	PROPN
ajfa-5085	114	38	,	,	PUNCT
ajfa-5085	114	39	2010	2010	NUM
ajfa-5085	114	40	)	)	PUNCT
ajfa-5085	114	41	.	.	PUNCT
ajfa-5085	115	1	therefore	therefore	ADV
ajfa-5085	115	2	,	,	PUNCT
ajfa-5085	115	3	the	the	DET
ajfa-5085	115	4	sixth	sixth	ADJ
ajfa-5085	115	5	research	research	NOUN
ajfa-5085	115	6	hypothesis	hypothesis	NOUN
ajfa-5085	115	7	is	be	AUX
ajfa-5085	115	8	:	:	PUNCT
ajfa-5085	115	9	h6	h6	PROPN
ajfa-5085	115	10	.	.	PUNCT
ajfa-5085	116	1	firms	firm	NOUN
ajfa-5085	116	2	that	that	PRON
ajfa-5085	116	3	are	be	AUX
ajfa-5085	116	4	audited	audit	VERB
ajfa-5085	116	5	by	by	ADP
ajfa-5085	116	6	a	a	DET
ajfa-5085	116	7	big	big	ADJ
ajfa-5085	116	8	4	4	NUM
ajfa-5085	116	9	audit	audit	NOUN
ajfa-5085	116	10	firm	firm	NOUN
ajfa-5085	116	11	are	be	AUX
ajfa-5085	116	12	more	more	ADV
ajfa-5085	116	13	inclined	inclined	ADJ
ajfa-5085	116	14	to	to	PART
ajfa-5085	116	15	practice	practice	VERB
ajfa-5085	116	16	ifr	ifr	NOUN
ajfa-5085	116	17	3	3	NUM
ajfa-5085	116	18	.	.	PUNCT
ajfa-5085	116	19	methodology	methodology	NOUN
ajfa-5085	116	20	the	the	DET
ajfa-5085	116	21	aim	aim	NOUN
ajfa-5085	116	22	of	of	ADP
ajfa-5085	116	23	this	this	DET
ajfa-5085	116	24	study	study	NOUN
ajfa-5085	116	25	is	be	AUX
ajfa-5085	116	26	to	to	PART
ajfa-5085	116	27	investigate	investigate	VERB
ajfa-5085	116	28	and	and	CCONJ
ajfa-5085	116	29	document	document	VERB
ajfa-5085	116	30	the	the	DET
ajfa-5085	116	31	extent	extent	NOUN
ajfa-5085	116	32	and	and	CCONJ
ajfa-5085	116	33	nature	nature	NOUN
ajfa-5085	116	34	of	of	ADP
ajfa-5085	116	35	ifr	ifr	PROPN
ajfa-5085	116	36	practices	practice	NOUN
ajfa-5085	116	37	among	among	ADP
ajfa-5085	116	38	firms	firm	NOUN
ajfa-5085	116	39	listed	list	VERB
ajfa-5085	116	40	on	on	ADP
ajfa-5085	116	41	the	the	DET
ajfa-5085	116	42	gcc	gcc	NOUN
ajfa-5085	116	43	countries	country	NOUN
ajfa-5085	116	44	.	.	PUNCT
ajfa-5085	117	1	the	the	DET
ajfa-5085	117	2	research	research	NOUN
ajfa-5085	117	3	methodology	methodology	NOUN
ajfa-5085	117	4	employed	employ	VERB
ajfa-5085	117	5	to	to	PART
ajfa-5085	117	6	accomplish	accomplish	VERB
ajfa-5085	117	7	this	this	DET
ajfa-5085	117	8	aim	aim	NOUN
ajfa-5085	117	9	is	be	AUX
ajfa-5085	117	10	presented	present	VERB
ajfa-5085	117	11	in	in	ADP
ajfa-5085	117	12	this	this	DET
ajfa-5085	117	13	section	section	NOUN
ajfa-5085	117	14	.	.	PUNCT
ajfa-5085	118	1	the	the	DET
ajfa-5085	118	2	population	population	NOUN
ajfa-5085	118	3	of	of	ADP
ajfa-5085	118	4	the	the	DET
ajfa-5085	118	5	study	study	NOUN
ajfa-5085	118	6	consists	consist	VERB
ajfa-5085	118	7	of	of	ADP
ajfa-5085	118	8	firms	firm	NOUN
ajfa-5085	118	9	that	that	PRON
ajfa-5085	118	10	are	be	AUX
ajfa-5085	118	11	publicly	publicly	ADV
ajfa-5085	118	12	listed	list	VERB
ajfa-5085	118	13	in	in	ADP
ajfa-5085	118	14	the	the	DET
ajfa-5085	118	15	stock	stock	NOUN
ajfa-5085	118	16	exchanges	exchange	NOUN
ajfa-5085	118	17	of	of	ADP
ajfa-5085	118	18	ksa	ksa	PROPN
ajfa-5085	118	19	and	and	CCONJ
ajfa-5085	118	20	oman	oman	PROPN
ajfa-5085	118	21	.	.	PUNCT
ajfa-5085	119	1	data	datum	NOUN
ajfa-5085	119	2	is	be	AUX
ajfa-5085	119	3	collected	collect	VERB
ajfa-5085	119	4	for	for	ADP
ajfa-5085	119	5	2011	2011	NUM
ajfa-5085	119	6	as	as	SCONJ
ajfa-5085	119	7	it	it	PRON
ajfa-5085	119	8	is	be	AUX
ajfa-5085	119	9	the	the	DET
ajfa-5085	119	10	most	most	ADV
ajfa-5085	119	11	recent	recent	ADJ
ajfa-5085	119	12	year	year	NOUN
ajfa-5085	119	13	for	for	ADP
ajfa-5085	119	14	which	which	PRON
ajfa-5085	119	15	company	company	NOUN
ajfa-5085	119	16	annual	annual	ADJ
ajfa-5085	119	17	reports	report	NOUN
ajfa-5085	119	18	are	be	AUX
ajfa-5085	119	19	available	available	ADJ
ajfa-5085	119	20	for	for	ADP
ajfa-5085	119	21	the	the	DET
ajfa-5085	119	22	sample	sample	NOUN
ajfa-5085	119	23	at	at	ADP
ajfa-5085	119	24	the	the	DET
ajfa-5085	119	25	time	time	NOUN
ajfa-5085	119	26	of	of	ADP
ajfa-5085	119	27	undertaking	undertake	VERB
ajfa-5085	119	28	this	this	DET
ajfa-5085	119	29	research	research	NOUN
ajfa-5085	119	30	.	.	PUNCT
ajfa-5085	120	1	table	table	NOUN
ajfa-5085	120	2	(	(	PUNCT
ajfa-5085	120	3	1	1	NUM
ajfa-5085	120	4	)	)	PUNCT
ajfa-5085	120	5	below	below	ADV
ajfa-5085	120	6	shows	show	VERB
ajfa-5085	120	7	the	the	DET
ajfa-5085	120	8	population	population	NOUN
ajfa-5085	120	9	and	and	CCONJ
ajfa-5085	120	10	samples	sample	NOUN
ajfa-5085	120	11	selected	select	VERB
ajfa-5085	120	12	for	for	ADP
ajfa-5085	120	13	each	each	PRON
ajfa-5085	120	14	of	of	ADP
ajfa-5085	120	15	stock	stock	NOUN
ajfa-5085	120	16	exchanges	exchange	NOUN
ajfa-5085	120	17	:	:	PUNCT
ajfa-5085	120	18	table	table	NOUN
ajfa-5085	120	19	1	1	NUM
ajfa-5085	120	20	.	.	PUNCT
ajfa-5085	121	1	population	population	NOUN
ajfa-5085	121	2	and	and	CCONJ
ajfa-5085	121	3	samples	sample	NOUN
ajfa-5085	121	4	per	per	ADP
ajfa-5085	121	5	stock	stock	NOUN
ajfa-5085	121	6	exchange	exchange	PROPN
ajfa-5085	121	7	ksa	ksa	PROPN
ajfa-5085	121	8	(	(	PUNCT
ajfa-5085	121	9	tadawul	tadawul	PROPN
ajfa-5085	121	10	)	)	PUNCT
ajfa-5085	121	11	oman	oman	NOUN
ajfa-5085	121	12	(	(	PUNCT
ajfa-5085	121	13	msm	msm	NOUN
ajfa-5085	121	14	)	)	PUNCT
ajfa-5085	121	15	total	total	NOUN
ajfa-5085	121	16	all	all	DET
ajfa-5085	121	17	listed	list	VERB
ajfa-5085	121	18	companies	company	NOUN
ajfa-5085	121	19	156	156	NUM
ajfa-5085	121	20	126	126	NUM
ajfa-5085	121	21	282	282	NUM
ajfa-5085	121	22	unavailable	unavailable	ADJ
ajfa-5085	121	23	data	datum	NOUN
ajfa-5085	121	24	(	(	PUNCT
ajfa-5085	121	25	3	3	NUM
ajfa-5085	121	26	)	)	PUNCT
ajfa-5085	121	27	(	(	PUNCT
ajfa-5085	121	28	13	13	NUM
ajfa-5085	121	29	)	)	PUNCT
ajfa-5085	121	30	(	(	PUNCT
ajfa-5085	121	31	16	16	NUM
ajfa-5085	121	32	)	)	PUNCT
ajfa-5085	121	33	total	total	NOUN
ajfa-5085	121	34	153	153	NUM
ajfa-5085	121	35	113	113	NUM
ajfa-5085	121	36	266	266	NUM
ajfa-5085	121	37	finally	finally	ADV
ajfa-5085	121	38	,	,	PUNCT
ajfa-5085	121	39	the	the	DET
ajfa-5085	121	40	sample	sample	NOUN
ajfa-5085	121	41	of	of	ADP
ajfa-5085	121	42	this	this	DET
ajfa-5085	121	43	study	study	NOUN
ajfa-5085	121	44	is	be	AUX
ajfa-5085	121	45	266	266	NUM
ajfa-5085	121	46	firms	firm	NOUN
ajfa-5085	121	47	out	out	ADP
ajfa-5085	121	48	of	of	ADP
ajfa-5085	121	49	282	282	NUM
ajfa-5085	121	50	after	after	ADP
ajfa-5085	121	51	excluding	exclude	VERB
ajfa-5085	121	52	16	16	NUM
ajfa-5085	121	53	firms	firm	NOUN
ajfa-5085	121	54	for	for	ADP
ajfa-5085	121	55	those	those	DET
ajfa-5085	121	56	firms	firm	NOUN
ajfa-5085	121	57	that	that	PRON
ajfa-5085	121	58	have	have	VERB
ajfa-5085	121	59	not	not	PART
ajfa-5085	121	60	available	available	ADJ
ajfa-5085	121	61	data	datum	NOUN
ajfa-5085	121	62	.	.	PUNCT
ajfa-5085	122	1	moreover	moreover	ADV
ajfa-5085	122	2	,	,	PUNCT
ajfa-5085	122	3	theses	theses	PROPN
ajfa-5085	122	4	266	266	NUM
ajfa-5085	122	5	firms	firm	NOUN
ajfa-5085	122	6	are	be	AUX
ajfa-5085	122	7	consist	consist	VERB
ajfa-5085	122	8	of	of	ADP
ajfa-5085	122	9	153	153	NUM
ajfa-5085	122	10	firms	firm	NOUN
ajfa-5085	122	11	from	from	ADP
ajfa-5085	122	12	ksa	ksa	PROPN
ajfa-5085	122	13	,	,	PUNCT
ajfa-5085	122	14	and	and	CCONJ
ajfa-5085	122	15	113	113	NUM
ajfa-5085	122	16	firms	firm	NOUN
ajfa-5085	122	17	from	from	ADP
ajfa-5085	122	18	oman	oman	PROPN
ajfa-5085	122	19	.	.	PUNCT
ajfa-5085	123	1	table	table	NOUN
ajfa-5085	123	2	2	2	NUM
ajfa-5085	123	3	below	below	ADV
ajfa-5085	123	4	shows	show	VERB
ajfa-5085	123	5	the	the	DET
ajfa-5085	123	6	sample	sample	NOUN
ajfa-5085	123	7	selected	select	VERB
ajfa-5085	123	8	for	for	ADP
ajfa-5085	123	9	each	each	PRON
ajfa-5085	123	10	of	of	ADP
ajfa-5085	123	11	stock	stock	NOUN
ajfa-5085	123	12	exchange	exchange	NOUN
ajfa-5085	123	13	in	in	ADP
ajfa-5085	123	14	each	each	DET
ajfa-5085	123	15	country	country	NOUN
ajfa-5085	123	16	.	.	PUNCT
ajfa-5085	124	1	asian	asian	ADJ
ajfa-5085	124	2	journal	journal	PROPN
ajfa-5085	124	3	of	of	ADP
ajfa-5085	124	4	finance	finance	PROPN
ajfa-5085	124	5	&	&	CCONJ
ajfa-5085	124	6	accounting	accounting	PROPN
ajfa-5085	124	7	issn	issn	PROPN
ajfa-5085	124	8	1946	1946	NUM
ajfa-5085	124	9	-	-	PUNCT
ajfa-5085	124	10	052x	052x	PROPN
ajfa-5085	124	11	2014	2014	NUM
ajfa-5085	124	12	,	,	PUNCT
ajfa-5085	124	13	vol	vol	NOUN
ajfa-5085	124	14	.	.	PROPN
ajfa-5085	125	1	6	6	NUM
ajfa-5085	125	2	,	,	PUNCT
ajfa-5085	125	3	no	no	INTJ
ajfa-5085	125	4	.	.	NOUN
ajfa-5085	125	5	1	1	NUM
ajfa-5085	125	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	125	7	77	77	NUM
ajfa-5085	125	8	table	table	NOUN
ajfa-5085	125	9	2	2	NUM
ajfa-5085	125	10	.	.	PUNCT
ajfa-5085	125	11	sample	sample	NOUN
ajfa-5085	125	12	by	by	ADP
ajfa-5085	125	13	country	country	NOUN
ajfa-5085	125	14	country	country	NOUN
ajfa-5085	125	15	number	number	NOUN
ajfa-5085	125	16	of	of	ADP
ajfa-5085	125	17	companies	company	NOUN
ajfa-5085	125	18	%	%	VERB
ajfa-5085	125	19	ksa	ksa	PROPN
ajfa-5085	125	20	153	153	NUM
ajfa-5085	125	21	57.5	57.5	NUM
ajfa-5085	125	22	%	%	NOUN
ajfa-5085	125	23	oman	oman	NOUN
ajfa-5085	125	24	113	113	NUM
ajfa-5085	125	25	42.5	42.5	NUM
ajfa-5085	125	26	%	%	NOUN
ajfa-5085	125	27	total	total	NOUN
ajfa-5085	125	28	266	266	NUM
ajfa-5085	125	29	100.0	100.0	NUM
ajfa-5085	125	30	%	%	NOUN
ajfa-5085	125	31	data	datum	NOUN
ajfa-5085	125	32	regarding	regard	VERB
ajfa-5085	125	33	whether	whether	SCONJ
ajfa-5085	125	34	these	these	DET
ajfa-5085	125	35	companies	company	NOUN
ajfa-5085	125	36	have	have	AUX
ajfa-5085	125	37	website	website	NOUN
ajfa-5085	125	38	or	or	CCONJ
ajfa-5085	125	39	not	not	PART
ajfa-5085	125	40	were	be	AUX
ajfa-5085	125	41	obtained	obtain	VERB
ajfa-5085	125	42	via	via	ADP
ajfa-5085	125	43	searching	search	VERB
ajfa-5085	125	44	the	the	DET
ajfa-5085	125	45	names	name	NOUN
ajfa-5085	125	46	of	of	ADP
ajfa-5085	125	47	these	these	DET
ajfa-5085	125	48	companies	company	NOUN
ajfa-5085	125	49	in	in	ADP
ajfa-5085	125	50	internet	internet	NOUN
ajfa-5085	125	51	search	search	NOUN
ajfa-5085	125	52	engines	engine	NOUN
ajfa-5085	125	53	.	.	PUNCT
ajfa-5085	126	1	where	where	SCONJ
ajfa-5085	126	2	corporate	corporate	ADJ
ajfa-5085	126	3	sites	site	NOUN
ajfa-5085	126	4	are	be	AUX
ajfa-5085	126	5	available	available	ADJ
ajfa-5085	126	6	,	,	PUNCT
ajfa-5085	126	7	we	we	PRON
ajfa-5085	126	8	moved	move	VERB
ajfa-5085	126	9	to	to	ADP
ajfa-5085	126	10	the	the	DET
ajfa-5085	126	11	next	next	ADJ
ajfa-5085	126	12	stage	stage	NOUN
ajfa-5085	126	13	of	of	ADP
ajfa-5085	126	14	the	the	DET
ajfa-5085	126	15	data	data	NOUN
ajfa-5085	126	16	collection	collection	NOUN
ajfa-5085	126	17	process	process	NOUN
ajfa-5085	126	18	by	by	ADP
ajfa-5085	126	19	investigating	investigate	VERB
ajfa-5085	126	20	the	the	DET
ajfa-5085	126	21	type	type	NOUN
ajfa-5085	126	22	of	of	ADP
ajfa-5085	126	23	information	information	NOUN
ajfa-5085	126	24	provided	provide	VERB
ajfa-5085	126	25	at	at	ADP
ajfa-5085	126	26	these	these	DET
ajfa-5085	126	27	sites	site	NOUN
ajfa-5085	126	28	.	.	PUNCT
ajfa-5085	127	1	four	four	NUM
ajfa-5085	127	2	categories	category	NOUN
ajfa-5085	127	3	of	of	ADP
ajfa-5085	127	4	information	information	NOUN
ajfa-5085	127	5	–	–	PUNCT
ajfa-5085	127	6	company	company	NOUN
ajfa-5085	127	7	history	history	NOUN
ajfa-5085	127	8	/	/	SYM
ajfa-5085	127	9	background	background	NOUN
ajfa-5085	127	10	,	,	PUNCT
ajfa-5085	127	11	products	product	NOUN
ajfa-5085	127	12	/	/	SYM
ajfa-5085	127	13	services	service	NOUN
ajfa-5085	127	14	,	,	PUNCT
ajfa-5085	127	15	financial	financial	ADJ
ajfa-5085	127	16	and	and	CCONJ
ajfa-5085	127	17	other	other	ADJ
ajfa-5085	127	18	information	information	NOUN
ajfa-5085	127	19	–	–	PUNCT
ajfa-5085	127	20	were	be	AUX
ajfa-5085	127	21	of	of	ADP
ajfa-5085	127	22	interest	interest	NOUN
ajfa-5085	127	23	to	to	ADP
ajfa-5085	127	24	us	we	PRON
ajfa-5085	127	25	at	at	ADP
ajfa-5085	127	26	this	this	DET
ajfa-5085	127	27	stage	stage	NOUN
ajfa-5085	127	28	.	.	PUNCT
ajfa-5085	128	1	the	the	DET
ajfa-5085	128	2	next	next	ADJ
ajfa-5085	128	3	stage	stage	NOUN
ajfa-5085	128	4	of	of	ADP
ajfa-5085	128	5	the	the	DET
ajfa-5085	128	6	data	data	NOUN
ajfa-5085	128	7	collection	collection	NOUN
ajfa-5085	128	8	process	process	NOUN
ajfa-5085	128	9	involved	involve	VERB
ajfa-5085	128	10	querying	query	VERB
ajfa-5085	128	11	the	the	DET
ajfa-5085	128	12	extent	extent	NOUN
ajfa-5085	128	13	and	and	CCONJ
ajfa-5085	128	14	nature	nature	NOUN
ajfa-5085	128	15	of	of	ADP
ajfa-5085	128	16	financial	financial	ADJ
ajfa-5085	128	17	information	information	NOUN
ajfa-5085	128	18	provided	provide	VERB
ajfa-5085	128	19	on	on	ADP
ajfa-5085	128	20	the	the	DET
ajfa-5085	128	21	corporate	corporate	ADJ
ajfa-5085	128	22	websites	website	NOUN
ajfa-5085	128	23	.	.	PUNCT
ajfa-5085	129	1	of	of	ADP
ajfa-5085	129	2	interest	interest	NOUN
ajfa-5085	129	3	are	be	AUX
ajfa-5085	129	4	the	the	DET
ajfa-5085	129	5	type	type	NOUN
ajfa-5085	129	6	of	of	ADP
ajfa-5085	129	7	financial	financial	ADJ
ajfa-5085	129	8	information	information	NOUN
ajfa-5085	129	9	that	that	PRON
ajfa-5085	129	10	is	be	AUX
ajfa-5085	129	11	,	,	PUNCT
ajfa-5085	129	12	whether	whether	SCONJ
ajfa-5085	129	13	full	full	ADJ
ajfa-5085	129	14	financial	financial	ADJ
ajfa-5085	129	15	statements	statement	NOUN
ajfa-5085	129	16	and/or	and/or	CCONJ
ajfa-5085	129	17	financial	financial	ADJ
ajfa-5085	129	18	highlights	highlight	NOUN
ajfa-5085	129	19	;	;	PUNCT
ajfa-5085	129	20	the	the	DET
ajfa-5085	129	21	format	format	NOUN
ajfa-5085	129	22	of	of	ADP
ajfa-5085	129	23	presentation	presentation	NOUN
ajfa-5085	129	24	,	,	PUNCT
ajfa-5085	129	25	that	that	PRON
ajfa-5085	129	26	is	be	AUX
ajfa-5085	129	27	whether	whether	SCONJ
ajfa-5085	129	28	pdf	pdf	NOUN
ajfa-5085	129	29	,	,	PUNCT
ajfa-5085	129	30	html	html	NOUN
ajfa-5085	129	31	,	,	PUNCT
ajfa-5085	129	32	other	other	ADJ
ajfa-5085	129	33	formats	format	NOUN
ajfa-5085	129	34	or	or	CCONJ
ajfa-5085	129	35	a	a	DET
ajfa-5085	129	36	combination	combination	NOUN
ajfa-5085	129	37	of	of	ADP
ajfa-5085	129	38	these	these	PRON
ajfa-5085	129	39	;	;	PUNCT
ajfa-5085	129	40	and	and	CCONJ
ajfa-5085	129	41	the	the	DET
ajfa-5085	129	42	volume	volume	NOUN
ajfa-5085	129	43	of	of	ADP
ajfa-5085	129	44	financial	financial	ADJ
ajfa-5085	129	45	information	information	NOUN
ajfa-5085	129	46	presented	present	VERB
ajfa-5085	129	47	.	.	PUNCT
ajfa-5085	130	1	this	this	DET
ajfa-5085	130	2	data	data	NOUN
ajfa-5085	130	3	collection	collection	NOUN
ajfa-5085	130	4	approach	approach	NOUN
ajfa-5085	130	5	is	be	AUX
ajfa-5085	130	6	similar	similar	ADJ
ajfa-5085	130	7	to	to	ADP
ajfa-5085	130	8	the	the	DET
ajfa-5085	130	9	one	one	NOUN
ajfa-5085	130	10	used	use	VERB
ajfa-5085	130	11	in	in	ADP
ajfa-5085	130	12	craven	craven	NOUN
ajfa-5085	130	13	and	and	CCONJ
ajfa-5085	130	14	marston	marston	PROPN
ajfa-5085	130	15	(	(	PUNCT
ajfa-5085	130	16	1999	1999	NUM
ajfa-5085	130	17	)	)	PUNCT
ajfa-5085	130	18	,	,	PUNCT
ajfa-5085	130	19	deller	deller	PROPN
ajfa-5085	130	20	et	et	PROPN
ajfa-5085	130	21	al	al	PROPN
ajfa-5085	130	22	(	(	PUNCT
ajfa-5085	130	23	1999	1999	NUM
ajfa-5085	130	24	)	)	PUNCT
ajfa-5085	130	25	,	,	PUNCT
ajfa-5085	130	26	oyelere	oyelere	ADV
ajfa-5085	130	27	et	et	PROPN
ajfa-5085	130	28	al	al	PROPN
ajfa-5085	130	29	(	(	PUNCT
ajfa-5085	130	30	2003	2003	NUM
ajfa-5085	130	31	)	)	PUNCT
ajfa-5085	130	32	,	,	PUNCT
ajfa-5085	130	33	and	and	CCONJ
ajfa-5085	130	34	laswad	laswad	VERB
ajfa-5085	130	35	et	et	PROPN
ajfa-5085	130	36	al	al	PROPN
ajfa-5085	130	37	(	(	PUNCT
ajfa-5085	130	38	2005	2005	NUM
ajfa-5085	130	39	)	)	PUNCT
ajfa-5085	130	40	.	.	PUNCT
ajfa-5085	131	1	the	the	DET
ajfa-5085	131	2	objective	objective	NOUN
ajfa-5085	131	3	of	of	ADP
ajfa-5085	131	4	this	this	DET
ajfa-5085	131	5	paper	paper	NOUN
ajfa-5085	131	6	is	be	AUX
ajfa-5085	131	7	to	to	PART
ajfa-5085	131	8	examine	examine	VERB
ajfa-5085	131	9	internet	internet	NOUN
ajfa-5085	131	10	financial	financial	ADJ
ajfa-5085	131	11	reporting	reporting	NOUN
ajfa-5085	131	12	practices	practice	NOUN
ajfa-5085	131	13	and	and	CCONJ
ajfa-5085	131	14	its	its	PRON
ajfa-5085	131	15	determinants	determinant	NOUN
ajfa-5085	131	16	in	in	ADP
ajfa-5085	131	17	firms	firm	NOUN
ajfa-5085	131	18	listed	list	VERB
ajfa-5085	131	19	in	in	ADP
ajfa-5085	131	20	ksa	ksa	PROPN
ajfa-5085	131	21	stock	stock	PROPN
ajfa-5085	131	22	exchange	exchange	PROPN
ajfa-5085	131	23	(	(	PUNCT
ajfa-5085	131	24	tadawul	tadawul	PROPN
ajfa-5085	131	25	)	)	PUNCT
ajfa-5085	131	26	,	,	PUNCT
ajfa-5085	131	27	and	and	CCONJ
ajfa-5085	131	28	oman	oman	NOUN
ajfa-5085	131	29	stock	stock	NOUN
ajfa-5085	131	30	market	market	NOUN
ajfa-5085	131	31	(	(	PUNCT
ajfa-5085	131	32	msm	msm	NOUN
ajfa-5085	131	33	)	)	PUNCT
ajfa-5085	131	34	.	.	PUNCT
ajfa-5085	132	1	table	table	NOUN
ajfa-5085	132	2	(	(	PUNCT
ajfa-5085	132	3	3	3	X
ajfa-5085	132	4	)	)	PUNCT
ajfa-5085	132	5	shows	show	VERB
ajfa-5085	132	6	the	the	DET
ajfa-5085	132	7	definition	definition	NOUN
ajfa-5085	132	8	and	and	CCONJ
ajfa-5085	132	9	measurement	measurement	NOUN
ajfa-5085	132	10	of	of	ADP
ajfa-5085	132	11	these	these	DET
ajfa-5085	132	12	variables	variable	NOUN
ajfa-5085	132	13	.	.	PUNCT
ajfa-5085	133	1	table	table	NOUN
ajfa-5085	133	2	3	3	NUM
ajfa-5085	133	3	.	.	PUNCT
ajfa-5085	134	1	definition	definition	NOUN
ajfa-5085	134	2	and	and	CCONJ
ajfa-5085	134	3	measurement	measurement	NOUN
ajfa-5085	134	4	of	of	ADP
ajfa-5085	134	5	variables	variable	NOUN
ajfa-5085	134	6	symbol	symbol	NOUN
ajfa-5085	134	7	variable	variable	ADJ
ajfa-5085	134	8	definition	definition	NOUN
ajfa-5085	134	9	measurement	measurement	NOUN
ajfa-5085	134	10	dependent	dependent	ADJ
ajfa-5085	134	11	variables	variable	NOUN
ajfa-5085	134	12	ifr	ifr	PROPN
ajfa-5085	134	13	internet	internet	NOUN
ajfa-5085	134	14	financial	financial	ADJ
ajfa-5085	134	15	reporting	reporting	NOUN
ajfa-5085	134	16	if	if	SCONJ
ajfa-5085	134	17	ifr	ifr	PROPN
ajfa-5085	134	18	exists	exist	VERB
ajfa-5085	134	19	=	=	NOUN
ajfa-5085	134	20	1	1	NUM
ajfa-5085	134	21	;	;	PUNCT
ajfa-5085	134	22	if	if	SCONJ
ajfa-5085	134	23	it	it	PRON
ajfa-5085	134	24	does	do	VERB
ajfa-5085	134	25	not	not	PART
ajfa-5085	134	26	=	=	SYM
ajfa-5085	134	27	0	0	NUM
ajfa-5085	134	28	independent	independent	ADJ
ajfa-5085	134	29	variables	variable	NOUN
ajfa-5085	134	30	(	(	PUNCT
ajfa-5085	134	31	determinants	determinant	NOUN
ajfa-5085	134	32	)	)	PUNCT
ajfa-5085	134	33	frmsize	frmsize	VERB
ajfa-5085	134	34	firm	firm	ADJ
ajfa-5085	134	35	size	size	NOUN
ajfa-5085	134	36	natural	natural	ADJ
ajfa-5085	134	37	log	log	NOUN
ajfa-5085	134	38	of	of	ADP
ajfa-5085	134	39	total	total	ADJ
ajfa-5085	134	40	assets	asset	NOUN
ajfa-5085	134	41	roa	roa	PROPN
ajfa-5085	134	42	return	return	VERB
ajfa-5085	134	43	on	on	ADP
ajfa-5085	134	44	assets	asset	NOUN
ajfa-5085	134	45	net	net	ADJ
ajfa-5085	134	46	income	income	NOUN
ajfa-5085	134	47	/	/	SYM
ajfa-5085	134	48	total	total	ADJ
ajfa-5085	134	49	assets	asset	NOUN
ajfa-5085	134	50	lvg	lvg	PROPN
ajfa-5085	134	51	leverage	leverage	NOUN
ajfa-5085	134	52	total	total	ADJ
ajfa-5085	134	53	liabilities	liability	NOUN
ajfa-5085	134	54	/	/	SYM
ajfa-5085	134	55	total	total	ADJ
ajfa-5085	134	56	assets	asset	NOUN
ajfa-5085	134	57	indtyp	indtyp	NOUN
ajfa-5085	134	58	industry	industry	NOUN
ajfa-5085	134	59	type	type	NOUN
ajfa-5085	134	60	manufacturing	manufacturing	NOUN
ajfa-5085	134	61	=	=	NOUN
ajfa-5085	134	62	1	1	NUM
ajfa-5085	134	63	;	;	PUNCT
ajfa-5085	134	64	non	non	ADJ
ajfa-5085	134	65	-	-	ADJ
ajfa-5085	134	66	financial	financial	ADJ
ajfa-5085	134	67	services	service	NOUN
ajfa-5085	134	68	=	=	SYM
ajfa-5085	134	69	2	2	NUM
ajfa-5085	134	70	2	2	NUM
ajfa-5085	134	71	;	;	PUNCT
ajfa-5085	134	72	financial	financial	ADJ
ajfa-5085	134	73	services	service	NOUN
ajfa-5085	134	74	=	=	SYM
ajfa-5085	134	75	3	3	NUM
ajfa-5085	134	76	audtyp	audtyp	VERB
ajfa-5085	134	77	auditor	auditor	NOUN
ajfa-5085	134	78	type	type	NOUN
ajfa-5085	134	79	if	if	SCONJ
ajfa-5085	134	80	‘	'	PUNCT
ajfa-5085	134	81	big	big	ADJ
ajfa-5085	134	82	4	4	NUM
ajfa-5085	134	83	’	'	PUNCT
ajfa-5085	134	84	=	=	SYM
ajfa-5085	134	85	1	1	NUM
ajfa-5085	134	86	;	;	PUNCT
ajfa-5085	134	87	otherwise	otherwise	ADV
ajfa-5085	134	88	=	=	SYM
ajfa-5085	134	89	0	0	NUM
ajfa-5085	134	90	control	control	NOUN
ajfa-5085	134	91	variables	variable	VERB
ajfa-5085	134	92	market	market	NOUN
ajfa-5085	134	93	stock	stock	NOUN
ajfa-5085	134	94	market	market	NOUN
ajfa-5085	134	95	tadawul	tadawul	NOUN
ajfa-5085	134	96	=	=	PUNCT
ajfa-5085	134	97	1	1	NUM
ajfa-5085	134	98	;	;	PUNCT
ajfa-5085	134	99	msm	msm	NOUN
ajfa-5085	134	100	=	=	SYM
ajfa-5085	134	101	2	2	NUM
ajfa-5085	134	102	asian	asian	ADJ
ajfa-5085	134	103	journal	journal	NOUN
ajfa-5085	134	104	of	of	ADP
ajfa-5085	134	105	finance	finance	PROPN
ajfa-5085	134	106	&	&	CCONJ
ajfa-5085	134	107	accounting	accounting	PROPN
ajfa-5085	134	108	issn	issn	PROPN
ajfa-5085	134	109	1946	1946	NUM
ajfa-5085	134	110	-	-	PUNCT
ajfa-5085	134	111	052x	052x	PROPN
ajfa-5085	134	112	2014	2014	NUM
ajfa-5085	134	113	,	,	PUNCT
ajfa-5085	134	114	vol	vol	NOUN
ajfa-5085	134	115	.	.	PROPN
ajfa-5085	135	1	6	6	NUM
ajfa-5085	135	2	,	,	PUNCT
ajfa-5085	135	3	no	no	INTJ
ajfa-5085	135	4	.	.	NOUN
ajfa-5085	135	5	1	1	NUM
ajfa-5085	135	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	135	7	78	78	NUM
ajfa-5085	135	8	4	4	NUM
ajfa-5085	135	9	.	.	PUNCT
ajfa-5085	135	10	results	result	NOUN
ajfa-5085	135	11	and	and	CCONJ
ajfa-5085	135	12	discussion	discussion	NOUN
ajfa-5085	135	13	4.1	4.1	NUM
ajfa-5085	135	14	descriptive	descriptive	ADJ
ajfa-5085	135	15	analysis	analysis	NOUN
ajfa-5085	135	16	table	table	NOUN
ajfa-5085	135	17	4	4	NUM
ajfa-5085	135	18	represents	represent	VERB
ajfa-5085	135	19	the	the	DET
ajfa-5085	135	20	descriptive	descriptive	ADJ
ajfa-5085	135	21	statistics	statistic	NOUN
ajfa-5085	135	22	using	use	VERB
ajfa-5085	135	23	minimum	minimum	NOUN
ajfa-5085	135	24	,	,	PUNCT
ajfa-5085	135	25	maximum	maximum	ADJ
ajfa-5085	135	26	,	,	PUNCT
ajfa-5085	135	27	mean	mean	ADJ
ajfa-5085	135	28	and	and	CCONJ
ajfa-5085	135	29	standard	standard	ADJ
ajfa-5085	135	30	deviation	deviation	NOUN
ajfa-5085	135	31	for	for	ADP
ajfa-5085	135	32	disclosure	disclosure	NOUN
ajfa-5085	135	33	attributes	attribute	NOUN
ajfa-5085	135	34	(	(	PUNCT
ajfa-5085	135	35	panel	panel	NOUN
ajfa-5085	135	36	a	a	X
ajfa-5085	135	37	)	)	PUNCT
ajfa-5085	135	38	,	,	PUNCT
ajfa-5085	135	39	while	while	SCONJ
ajfa-5085	135	40	panel	panel	NOUN
ajfa-5085	135	41	b	b	PROPN
ajfa-5085	135	42	represents	represent	VERB
ajfa-5085	135	43	descriptive	descriptive	ADJ
ajfa-5085	135	44	statistics	statistic	NOUN
ajfa-5085	135	45	for	for	ADP
ajfa-5085	135	46	determinants	determinant	NOUN
ajfa-5085	135	47	of	of	ADP
ajfa-5085	135	48	corporate	corporate	ADJ
ajfa-5085	135	49	internet	internet	NOUN
ajfa-5085	135	50	disclosure	disclosure	NOUN
ajfa-5085	135	51	as	as	SCONJ
ajfa-5085	135	52	discussed	discuss	VERB
ajfa-5085	135	53	in	in	ADP
ajfa-5085	135	54	the	the	DET
ajfa-5085	135	55	literature	literature	NOUN
ajfa-5085	135	56	review	review	NOUN
ajfa-5085	135	57	section	section	NOUN
ajfa-5085	135	58	.	.	PUNCT
ajfa-5085	136	1	table	table	NOUN
ajfa-5085	136	2	4	4	NUM
ajfa-5085	136	3	:	:	PUNCT
ajfa-5085	136	4	descriptive	descriptive	ADJ
ajfa-5085	136	5	statistics	statistics	PROPN
ajfa-5085	136	6	min	min	PROPN
ajfa-5085	136	7	.	.	PROPN
ajfa-5085	136	8	max	max	PROPN
ajfa-5085	136	9	.	.	PUNCT
ajfa-5085	137	1	mean	mean	VERB
ajfa-5085	137	2	sd	sd	ADP
ajfa-5085	137	3	panel	panel	NOUN
ajfa-5085	137	4	a	a	PRON
ajfa-5085	137	5	:	:	PUNCT
ajfa-5085	137	6	eweb	eweb	VERB
ajfa-5085	137	7	0	0	NUM
ajfa-5085	137	8	1	1	NUM
ajfa-5085	137	9	0.92	0.92	NUM
ajfa-5085	137	10	0.264	0.264	NUM
ajfa-5085	137	11	aweb	aweb	X
ajfa-5085	137	12	0	0	NUM
ajfa-5085	137	13	1	1	NUM
ajfa-5085	137	14	0.63	0.63	NUM
ajfa-5085	137	15	0.483	0.483	NUM
ajfa-5085	137	16	investor	investor	NOUN
ajfa-5085	137	17	relation	relation	NOUN
ajfa-5085	137	18	0	0	NUM
ajfa-5085	137	19	1	1	NUM
ajfa-5085	137	20	0.43	0.43	NUM
ajfa-5085	137	21	0.496	0.496	NUM
ajfa-5085	137	22	figures	figure	NOUN
ajfa-5085	137	23	&	&	CCONJ
ajfa-5085	137	24	graphs	graph	NOUN
ajfa-5085	137	25	0	0	NUM
ajfa-5085	137	26	1	1	NUM
ajfa-5085	137	27	0.55	0.55	NUM
ajfa-5085	137	28	0.499	0.499	NUM
ajfa-5085	137	29	email	email	NOUN
ajfa-5085	137	30	link	link	NOUN
ajfa-5085	137	31	0	0	NUM
ajfa-5085	137	32	1	1	NUM
ajfa-5085	137	33	0.92	0.92	NUM
ajfa-5085	137	34	0.264	0.264	NUM
ajfa-5085	137	35	multimedia	multimedia	NOUN
ajfa-5085	137	36	0	0	NUM
ajfa-5085	137	37	1	1	NUM
ajfa-5085	137	38	0.82	0.82	NUM
ajfa-5085	137	39	0.388	0.388	NUM
ajfa-5085	137	40	format	format	NOUN
ajfa-5085	137	41	0	0	NUM
ajfa-5085	137	42	1	1	NUM
ajfa-5085	137	43	0.58	0.58	NUM
ajfa-5085	137	44	0.495	0.495	NUM
ajfa-5085	137	45	cg	cg	NOUN
ajfa-5085	137	46	report	report	NOUN
ajfa-5085	137	47	0	0	NUM
ajfa-5085	137	48	1	1	NUM
ajfa-5085	137	49	0.20	0.20	NUM
ajfa-5085	137	50	0.397	0.397	NUM
ajfa-5085	137	51	company	company	NOUN
ajfa-5085	137	52	information	information	NOUN
ajfa-5085	137	53	0	0	NUM
ajfa-5085	137	54	1	1	NUM
ajfa-5085	137	55	0.91	0.91	NUM
ajfa-5085	137	56	0.282	0.282	NUM
ajfa-5085	137	57	products	product	NOUN
ajfa-5085	137	58	&	&	CCONJ
ajfa-5085	137	59	services	service	NOUN
ajfa-5085	137	60	information	information	NOUN
ajfa-5085	137	61	0	0	NUM
ajfa-5085	137	62	1	1	NUM
ajfa-5085	137	63	0.91	0.91	NUM
ajfa-5085	137	64	0.287	0.287	NUM
ajfa-5085	137	65	forward	forward	ADV
ajfa-5085	137	66	looking	look	VERB
ajfa-5085	137	67	information	information	NOUN
ajfa-5085	137	68	0	0	NUM
ajfa-5085	137	69	1	1	NUM
ajfa-5085	137	70	0.47	0.47	NUM
ajfa-5085	137	71	0.500	0.500	NUM
ajfa-5085	137	72	general	general	ADJ
ajfa-5085	137	73	financial	financial	ADJ
ajfa-5085	137	74	information	information	NOUN
ajfa-5085	137	75	0	0	NUM
ajfa-5085	137	76	1	1	NUM
ajfa-5085	137	77	0.62	0.62	NUM
ajfa-5085	137	78	0.485	0.485	NUM
ajfa-5085	137	79	ifr	ifr	NOUN
ajfa-5085	137	80	0	0	NUM
ajfa-5085	137	81	1	1	NUM
ajfa-5085	137	82	0.58	0.58	NUM
ajfa-5085	137	83	0.495	0.495	NUM
ajfa-5085	137	84	current	current	ADJ
ajfa-5085	137	85	annual	annual	ADJ
ajfa-5085	137	86	report	report	NOUN
ajfa-5085	137	87	0	0	NUM
ajfa-5085	137	88	1	1	NUM
ajfa-5085	137	89	0.52	0.52	NUM
ajfa-5085	137	90	0.500	0.500	NUM
ajfa-5085	137	91	ifryrs	ifryr	NOUN
ajfa-5085	137	92	0	0	NUM
ajfa-5085	137	93	3	3	NUM
ajfa-5085	137	94	1.45	1.45	NUM
ajfa-5085	137	95	1.326	1.326	NUM
ajfa-5085	137	96	panel	panel	NOUN
ajfa-5085	137	97	b	b	NOUN
ajfa-5085	137	98	:	:	PUNCT
ajfa-5085	137	99	roa	roa	PROPN
ajfa-5085	137	100	-0.68	-0.68	NOUN
ajfa-5085	137	101	0.86	0.86	NUM
ajfa-5085	137	102	0.004	0.004	NUM
ajfa-5085	137	103	0.122	0.122	NUM
ajfa-5085	137	104	audit	audit	NOUN
ajfa-5085	137	105	type	type	NOUN
ajfa-5085	137	106	0	0	NUM
ajfa-5085	137	107	1	1	NUM
ajfa-5085	137	108	0.80	0.80	NUM
ajfa-5085	137	109	0.397	0.397	NUM
ajfa-5085	137	110	industry	industry	NOUN
ajfa-5085	137	111	type	type	NOUN
ajfa-5085	137	112	1	1	NUM
ajfa-5085	137	113	3	3	NUM
ajfa-5085	137	114	1.82	1.82	NUM
ajfa-5085	137	115	0.806	0.806	NUM
ajfa-5085	137	116	lvg	lvg	PROPN
ajfa-5085	137	117	0.00	0.00	NUM
ajfa-5085	137	118	1.38	1.38	NUM
ajfa-5085	137	119	0.475	0.475	NUM
ajfa-5085	137	120	0.265	0.265	NUM
ajfa-5085	137	121	frmsize	frmsize	VERB
ajfa-5085	137	122	14.98	14.98	NUM
ajfa-5085	137	123	26.53	26.53	NUM
ajfa-5085	137	124	20.52	20.52	NUM
ajfa-5085	137	125	2.058	2.058	NUM
ajfa-5085	137	126	the	the	DET
ajfa-5085	137	127	266	266	NUM
ajfa-5085	137	128	companies	company	NOUN
ajfa-5085	137	129	listed	list	VERB
ajfa-5085	137	130	on	on	ADP
ajfa-5085	137	131	the	the	DET
ajfa-5085	137	132	two	two	NUM
ajfa-5085	137	133	stock	stock	NOUN
ajfa-5085	137	134	exchanges	exchange	NOUN
ajfa-5085	137	135	in	in	ADP
ajfa-5085	137	136	ksa	ksa	PROPN
ajfa-5085	137	137	,	,	PUNCT
ajfa-5085	137	138	and	and	CCONJ
ajfa-5085	137	139	oman	oman	NOUN
ajfa-5085	137	140	has	have	VERB
ajfa-5085	137	141	three	three	NUM
ajfa-5085	137	142	industrial	industrial	ADJ
ajfa-5085	137	143	sectors	sector	NOUN
ajfa-5085	137	144	.	.	PUNCT
ajfa-5085	138	1	a	a	DET
ajfa-5085	138	2	distribution	distribution	NOUN
ajfa-5085	138	3	of	of	ADP
ajfa-5085	138	4	the	the	DET
ajfa-5085	138	5	266	266	NUM
ajfa-5085	138	6	companies	company	NOUN
ajfa-5085	138	7	among	among	ADP
ajfa-5085	138	8	the	the	DET
ajfa-5085	138	9	different	different	ADJ
ajfa-5085	138	10	industrial	industrial	ADJ
ajfa-5085	138	11	sectors	sector	NOUN
ajfa-5085	138	12	is	be	AUX
ajfa-5085	138	13	presented	present	VERB
ajfa-5085	138	14	in	in	ADP
ajfa-5085	138	15	table	table	NOUN
ajfa-5085	138	16	5	5	NUM
ajfa-5085	138	17	.	.	PUNCT
ajfa-5085	138	18	asian	asian	ADJ
ajfa-5085	138	19	journal	journal	PROPN
ajfa-5085	138	20	of	of	ADP
ajfa-5085	138	21	finance	finance	PROPN
ajfa-5085	138	22	&	&	CCONJ
ajfa-5085	138	23	accounting	accounting	PROPN
ajfa-5085	138	24	issn	issn	PROPN
ajfa-5085	138	25	1946	1946	NUM
ajfa-5085	138	26	-	-	PUNCT
ajfa-5085	138	27	052x	052x	PROPN
ajfa-5085	138	28	2014	2014	NUM
ajfa-5085	138	29	,	,	PUNCT
ajfa-5085	138	30	vol	vol	NOUN
ajfa-5085	138	31	.	.	PROPN
ajfa-5085	139	1	6	6	NUM
ajfa-5085	139	2	,	,	PUNCT
ajfa-5085	139	3	no	no	INTJ
ajfa-5085	139	4	.	.	NOUN
ajfa-5085	139	5	1	1	NUM
ajfa-5085	139	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	139	7	79	79	NUM
ajfa-5085	139	8	table	table	NOUN
ajfa-5085	139	9	5	5	NUM
ajfa-5085	139	10	.	.	PUNCT
ajfa-5085	139	11	sample	sample	NOUN
ajfa-5085	139	12	distribution	distribution	NOUN
ajfa-5085	139	13	country	country	NOUN
ajfa-5085	139	14	manufacturing	manufacture	VERB
ajfa-5085	139	15	non	non	ADJ
ajfa-5085	139	16	-	-	ADJ
ajfa-5085	139	17	financial	financial	ADJ
ajfa-5085	139	18	services	service	NOUN
ajfa-5085	139	19	financial	financial	ADJ
ajfa-5085	139	20	services	service	NOUN
ajfa-5085	139	21	total	total	NOUN
ajfa-5085	139	22	%	%	NOUN
ajfa-5085	139	23	ksa	ksa	PROPN
ajfa-5085	139	24	61	61	NUM
ajfa-5085	139	25	50	50	NUM
ajfa-5085	139	26	42	42	NUM
ajfa-5085	139	27	153	153	NUM
ajfa-5085	139	28	57.5	57.5	NUM
ajfa-5085	139	29	%	%	NOUN
ajfa-5085	139	30	oman	oman	NOUN
ajfa-5085	139	31	54	54	NUM
ajfa-5085	139	32	35	35	NUM
ajfa-5085	139	33	24	24	NUM
ajfa-5085	139	34	113	113	NUM
ajfa-5085	139	35	42.5	42.5	NUM
ajfa-5085	139	36	%	%	NOUN
ajfa-5085	139	37	total	total	NOUN
ajfa-5085	139	38	115	115	NUM
ajfa-5085	139	39	85	85	NUM
ajfa-5085	139	40	66	66	NUM
ajfa-5085	139	41	266	266	NUM
ajfa-5085	139	42	%	%	NOUN
ajfa-5085	139	43	43.2	43.2	NUM
ajfa-5085	139	44	%	%	NOUN
ajfa-5085	139	45	32	32	NUM
ajfa-5085	139	46	%	%	NOUN
ajfa-5085	139	47	24.8	24.8	NUM
ajfa-5085	139	48	%	%	NOUN
ajfa-5085	139	49	100.0	100.0	NUM
ajfa-5085	139	50	%	%	NOUN
ajfa-5085	139	51	table	table	NOUN
ajfa-5085	139	52	6	6	NUM
ajfa-5085	139	53	shows	show	VERB
ajfa-5085	139	54	that	that	SCONJ
ajfa-5085	139	55	the	the	DET
ajfa-5085	139	56	majority	majority	NOUN
ajfa-5085	139	57	of	of	ADP
ajfa-5085	139	58	companies	company	NOUN
ajfa-5085	139	59	(	(	PUNCT
ajfa-5085	139	60	80.5	80.5	NUM
ajfa-5085	139	61	%	%	NOUN
ajfa-5085	139	62	)	)	PUNCT
ajfa-5085	139	63	operating	operate	VERB
ajfa-5085	139	64	in	in	ADP
ajfa-5085	139	65	the	the	DET
ajfa-5085	139	66	gcc	gcc	NOUN
ajfa-5085	139	67	hire	hire	VERB
ajfa-5085	139	68	big	big	ADJ
ajfa-5085	139	69	4	4	NUM
ajfa-5085	139	70	audit	audit	NOUN
ajfa-5085	139	71	firms	firm	NOUN
ajfa-5085	139	72	.	.	PUNCT
ajfa-5085	140	1	the	the	DET
ajfa-5085	140	2	highest	high	ADJ
ajfa-5085	140	3	percentage	percentage	NOUN
ajfa-5085	140	4	is	be	AUX
ajfa-5085	140	5	in	in	ADP
ajfa-5085	140	6	ksa	ksa	PROPN
ajfa-5085	140	7	where	where	SCONJ
ajfa-5085	140	8	about	about	ADV
ajfa-5085	140	9	84	84	NUM
ajfa-5085	140	10	%	%	NOUN
ajfa-5085	140	11	of	of	ADP
ajfa-5085	140	12	companies	company	NOUN
ajfa-5085	140	13	hire	hire	VERB
ajfa-5085	140	14	big	big	ADJ
ajfa-5085	140	15	4	4	NUM
ajfa-5085	140	16	audit	audit	NOUN
ajfa-5085	140	17	firms	firm	NOUN
ajfa-5085	140	18	and	and	CCONJ
ajfa-5085	140	19	76	76	NUM
ajfa-5085	140	20	%	%	NOUN
ajfa-5085	140	21	in	in	ADP
ajfa-5085	140	22	oman	oman	PROPN
ajfa-5085	140	23	.	.	PUNCT
ajfa-5085	141	1	table	table	NOUN
ajfa-5085	141	2	6	6	NUM
ajfa-5085	141	3	.	.	PUNCT
ajfa-5085	141	4	auditor	auditor	NOUN
ajfa-5085	141	5	type	type	NOUN
ajfa-5085	141	6	country	country	NOUN
ajfa-5085	141	7	big	big	ADJ
ajfa-5085	141	8	4	4	NUM
ajfa-5085	141	9	non	non	ADJ
ajfa-5085	141	10	-	-	ADJ
ajfa-5085	141	11	big	big	ADJ
ajfa-5085	141	12	4	4	NUM
ajfa-5085	141	13	total	total	NOUN
ajfa-5085	141	14	ksa	ksa	PROPN
ajfa-5085	141	15	128	128	NUM
ajfa-5085	141	16	25	25	NUM
ajfa-5085	141	17	153	153	NUM
ajfa-5085	141	18	oman	oman	NOUN
ajfa-5085	141	19	86	86	NUM
ajfa-5085	141	20	27	27	NUM
ajfa-5085	141	21	113	113	NUM
ajfa-5085	141	22	total	total	NOUN
ajfa-5085	141	23	214	214	NUM
ajfa-5085	141	24	52	52	NUM
ajfa-5085	141	25	266	266	NUM
ajfa-5085	141	26	%	%	NOUN
ajfa-5085	141	27	80.5	80.5	NUM
ajfa-5085	141	28	%	%	NOUN
ajfa-5085	141	29	19.5	19.5	NUM
ajfa-5085	141	30	%	%	NOUN
ajfa-5085	141	31	a	a	DET
ajfa-5085	141	32	classification	classification	NOUN
ajfa-5085	141	33	of	of	ADP
ajfa-5085	141	34	“	"	PUNCT
ajfa-5085	141	35	websiters	websiter	NOUN
ajfa-5085	141	36	”	"	PUNCT
ajfa-5085	141	37	and	and	CCONJ
ajfa-5085	141	38	“	"	PUNCT
ajfa-5085	141	39	non	non	ADJ
ajfa-5085	141	40	-	-	NOUN
ajfa-5085	141	41	websiters	websiter	NOUN
ajfa-5085	141	42	”	"	PUNCT
ajfa-5085	141	43	by	by	ADP
ajfa-5085	141	44	country	country	NOUN
ajfa-5085	141	45	is	be	AUX
ajfa-5085	141	46	provided	provide	VERB
ajfa-5085	141	47	in	in	ADP
ajfa-5085	141	48	table	table	NOUN
ajfa-5085	141	49	7	7	NUM
ajfa-5085	141	50	and	and	CCONJ
ajfa-5085	141	51	8	8	NUM
ajfa-5085	141	52	.	.	PUNCT
ajfa-5085	142	1	overall	overall	ADJ
ajfa-5085	142	2	,	,	PUNCT
ajfa-5085	142	3	246	246	NUM
ajfa-5085	142	4	companies	company	NOUN
ajfa-5085	142	5	(	(	PUNCT
ajfa-5085	142	6	92.5	92.5	NUM
ajfa-5085	142	7	%	%	NOUN
ajfa-5085	142	8	)	)	PUNCT
ajfa-5085	142	9	have	have	VERB
ajfa-5085	142	10	english	english	ADJ
ajfa-5085	142	11	websites	website	NOUN
ajfa-5085	142	12	,	,	PUNCT
ajfa-5085	142	13	while	while	SCONJ
ajfa-5085	142	14	only	only	ADV
ajfa-5085	142	15	168	168	NUM
ajfa-5085	142	16	companies	company	NOUN
ajfa-5085	142	17	(	(	PUNCT
ajfa-5085	142	18	63.2	63.2	NUM
ajfa-5085	142	19	%	%	NOUN
ajfa-5085	142	20	)	)	PUNCT
ajfa-5085	142	21	have	have	VERB
ajfa-5085	142	22	arabic	arabic	ADJ
ajfa-5085	142	23	websites	website	NOUN
ajfa-5085	142	24	.	.	PUNCT
ajfa-5085	143	1	150	150	NUM
ajfa-5085	143	2	companies	company	NOUN
ajfa-5085	143	3	(	(	PUNCT
ajfa-5085	143	4	98	98	NUM
ajfa-5085	143	5	%	%	NOUN
ajfa-5085	143	6	)	)	PUNCT
ajfa-5085	143	7	in	in	ADP
ajfa-5085	143	8	ksa	ksa	PROPN
ajfa-5085	143	9	have	have	VERB
ajfa-5085	143	10	english	english	ADJ
ajfa-5085	143	11	website	website	NOUN
ajfa-5085	143	12	and	and	CCONJ
ajfa-5085	143	13	144	144	NUM
ajfa-5085	143	14	companies	company	NOUN
ajfa-5085	143	15	(	(	PUNCT
ajfa-5085	143	16	94	94	NUM
ajfa-5085	143	17	%	%	NOUN
ajfa-5085	143	18	)	)	PUNCT
ajfa-5085	143	19	have	have	VERB
ajfa-5085	143	20	arabic	arabic	ADJ
ajfa-5085	143	21	website	website	NOUN
ajfa-5085	143	22	.	.	PUNCT
ajfa-5085	144	1	85	85	NUM
ajfa-5085	144	2	%	%	NOUN
ajfa-5085	144	3	of	of	ADP
ajfa-5085	144	4	oman	oman	NOUN
ajfa-5085	144	5	listed	list	VERB
ajfa-5085	144	6	companies	company	NOUN
ajfa-5085	144	7	have	have	VERB
ajfa-5085	144	8	english	english	ADJ
ajfa-5085	144	9	websites	website	NOUN
ajfa-5085	144	10	and	and	CCONJ
ajfa-5085	144	11	21	21	NUM
ajfa-5085	144	12	%	%	NOUN
ajfa-5085	144	13	have	have	VERB
ajfa-5085	144	14	arabic	arabic	ADJ
ajfa-5085	144	15	websites	website	NOUN
ajfa-5085	144	16	.	.	PUNCT
ajfa-5085	145	1	generally	generally	ADV
ajfa-5085	145	2	,	,	PUNCT
ajfa-5085	145	3	the	the	DET
ajfa-5085	145	4	proportion	proportion	NOUN
ajfa-5085	145	5	of	of	ADP
ajfa-5085	145	6	website	website	NOUN
ajfa-5085	145	7	ownership	ownership	NOUN
ajfa-5085	145	8	appears	appear	VERB
ajfa-5085	145	9	good	good	ADJ
ajfa-5085	145	10	when	when	SCONJ
ajfa-5085	145	11	compared	compare	VERB
ajfa-5085	145	12	with	with	ADP
ajfa-5085	145	13	developed	developed	ADJ
ajfa-5085	145	14	western	western	ADJ
ajfa-5085	145	15	countries	country	NOUN
ajfa-5085	145	16	such	such	ADJ
ajfa-5085	145	17	as	as	ADP
ajfa-5085	145	18	the	the	DET
ajfa-5085	145	19	us	us	PROPN
ajfa-5085	145	20	,	,	PUNCT
ajfa-5085	145	21	the	the	DET
ajfa-5085	145	22	uk	uk	PROPN
ajfa-5085	145	23	,	,	PUNCT
ajfa-5085	145	24	australia	australia	PROPN
ajfa-5085	145	25	and	and	CCONJ
ajfa-5085	145	26	new	new	PROPN
ajfa-5085	145	27	zealand	zealand	PROPN
ajfa-5085	145	28	(	(	PUNCT
ajfa-5085	145	29	lymer	lymer	PROPN
ajfa-5085	145	30	et	et	PROPN
ajfa-5085	145	31	al	al	PROPN
ajfa-5085	145	32	.	.	PROPN
ajfa-5085	145	33	,	,	PUNCT
ajfa-5085	145	34	1999	1999	NUM
ajfa-5085	145	35	;	;	PUNCT
ajfa-5085	145	36	oyelere	oyelere	ADV
ajfa-5085	145	37	et	et	PROPN
ajfa-5085	145	38	al	al	PROPN
ajfa-5085	145	39	.	.	PROPN
ajfa-5085	145	40	,	,	PUNCT
ajfa-5085	145	41	2003	2003	NUM
ajfa-5085	145	42	;	;	PUNCT
ajfa-5085	145	43	chan	chan	PROPN
ajfa-5085	145	44	and	and	CCONJ
ajfa-5085	145	45	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	145	46	,	,	PUNCT
ajfa-5085	145	47	2006	2006	NUM
ajfa-5085	145	48	)	)	PUNCT
ajfa-5085	145	49	.	.	PUNCT
ajfa-5085	146	1	table	table	NOUN
ajfa-5085	146	2	7	7	NUM
ajfa-5085	146	3	.	.	PUNCT
ajfa-5085	146	4	listed	list	VERB
ajfa-5085	146	5	companies	company	NOUN
ajfa-5085	146	6	with	with	ADP
ajfa-5085	146	7	or	or	CCONJ
ajfa-5085	146	8	without	without	ADP
ajfa-5085	146	9	english	english	ADJ
ajfa-5085	146	10	websites	website	NOUN
ajfa-5085	146	11	by	by	ADP
ajfa-5085	146	12	country	country	NOUN
ajfa-5085	146	13	country	country	NOUN
ajfa-5085	146	14	with	with	ADP
ajfa-5085	146	15	website	website	NOUN
ajfa-5085	146	16	without	without	ADP
ajfa-5085	146	17	website	website	NOUN
ajfa-5085	146	18	total	total	PROPN
ajfa-5085	146	19	ksa	ksa	PROPN
ajfa-5085	146	20	150	150	NUM
ajfa-5085	146	21	98	98	NUM
ajfa-5085	146	22	%	%	NOUN
ajfa-5085	146	23	3	3	NUM
ajfa-5085	146	24	2	2	NUM
ajfa-5085	146	25	%	%	NOUN
ajfa-5085	146	26	153	153	NUM
ajfa-5085	146	27	oman	oman	NOUN
ajfa-5085	146	28	96	96	NUM
ajfa-5085	146	29	85	85	NUM
ajfa-5085	146	30	%	%	NOUN
ajfa-5085	146	31	17	17	NUM
ajfa-5085	146	32	15	15	NUM
ajfa-5085	146	33	%	%	NOUN
ajfa-5085	146	34	113	113	NUM
ajfa-5085	146	35	total	total	NOUN
ajfa-5085	146	36	246	246	NUM
ajfa-5085	146	37	92.5	92.5	NUM
ajfa-5085	146	38	%	%	NOUN
ajfa-5085	146	39	20	20	NUM
ajfa-5085	146	40	7.5	7.5	NUM
ajfa-5085	146	41	%	%	NOUN
ajfa-5085	146	42	266	266	NUM
ajfa-5085	146	43	table	table	NOUN
ajfa-5085	146	44	8	8	NUM
ajfa-5085	146	45	.	.	PUNCT
ajfa-5085	146	46	listed	list	VERB
ajfa-5085	146	47	companies	company	NOUN
ajfa-5085	146	48	with	with	ADP
ajfa-5085	146	49	or	or	CCONJ
ajfa-5085	146	50	without	without	ADP
ajfa-5085	146	51	arabic	arabic	ADJ
ajfa-5085	146	52	websites	website	NOUN
ajfa-5085	146	53	by	by	ADP
ajfa-5085	146	54	country	country	NOUN
ajfa-5085	146	55	country	country	NOUN
ajfa-5085	146	56	with	with	ADP
ajfa-5085	146	57	website	website	NOUN
ajfa-5085	146	58	without	without	ADP
ajfa-5085	146	59	website	website	NOUN
ajfa-5085	146	60	total	total	PROPN
ajfa-5085	146	61	ksa	ksa	PROPN
ajfa-5085	146	62	144	144	NUM
ajfa-5085	146	63	94	94	NUM
ajfa-5085	146	64	%	%	NOUN
ajfa-5085	146	65	9	9	NUM
ajfa-5085	146	66	6	6	NUM
ajfa-5085	146	67	%	%	NOUN
ajfa-5085	146	68	153	153	NUM
ajfa-5085	146	69	oman	oman	NOUN
ajfa-5085	146	70	24	24	NUM
ajfa-5085	146	71	21	21	NUM
ajfa-5085	146	72	%	%	NOUN
ajfa-5085	146	73	89	89	NUM
ajfa-5085	146	74	79	79	NUM
ajfa-5085	146	75	%	%	NOUN
ajfa-5085	146	76	113	113	NUM
ajfa-5085	146	77	total	total	NOUN
ajfa-5085	146	78	168	168	NUM
ajfa-5085	146	79	63.2	63.2	NUM
ajfa-5085	146	80	%	%	NOUN
ajfa-5085	146	81	98	98	NUM
ajfa-5085	146	82	36.8	36.8	NUM
ajfa-5085	146	83	%	%	NOUN
ajfa-5085	146	84	266	266	NUM
ajfa-5085	146	85	asian	asian	ADJ
ajfa-5085	146	86	journal	journal	NOUN
ajfa-5085	146	87	of	of	ADP
ajfa-5085	146	88	finance	finance	PROPN
ajfa-5085	146	89	&	&	CCONJ
ajfa-5085	146	90	accounting	accounting	PROPN
ajfa-5085	146	91	issn	issn	PROPN
ajfa-5085	146	92	1946	1946	NUM
ajfa-5085	146	93	-	-	PUNCT
ajfa-5085	146	94	052x	052x	PROPN
ajfa-5085	146	95	2014	2014	NUM
ajfa-5085	146	96	,	,	PUNCT
ajfa-5085	146	97	vol	vol	NOUN
ajfa-5085	146	98	.	.	PROPN
ajfa-5085	146	99	6	6	NUM
ajfa-5085	146	100	,	,	PUNCT
ajfa-5085	146	101	no	no	INTJ
ajfa-5085	146	102	.	.	NOUN
ajfa-5085	146	103	1	1	NUM
ajfa-5085	146	104	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	146	105	80	80	NUM
ajfa-5085	146	106	table	table	NOUN
ajfa-5085	146	107	9	9	NUM
ajfa-5085	146	108	provides	provide	VERB
ajfa-5085	146	109	description	description	NOUN
ajfa-5085	146	110	of	of	ADP
ajfa-5085	146	111	internet	internet	NOUN
ajfa-5085	146	112	disclosure	disclosure	NOUN
ajfa-5085	146	113	attributes	attribute	VERB
ajfa-5085	146	114	.	.	PUNCT
ajfa-5085	147	1	overall	overall	ADV
ajfa-5085	147	2	,	,	PUNCT
ajfa-5085	147	3	all	all	DET
ajfa-5085	147	4	companies	company	NOUN
ajfa-5085	147	5	provide	provide	VERB
ajfa-5085	147	6	information	information	NOUN
ajfa-5085	147	7	on	on	ADP
ajfa-5085	147	8	company	company	NOUN
ajfa-5085	147	9	,	,	PUNCT
ajfa-5085	147	10	email	email	NOUN
ajfa-5085	147	11	link	link	NOUN
ajfa-5085	147	12	and	and	CCONJ
ajfa-5085	147	13	product	product	NOUN
ajfa-5085	147	14	and	and	CCONJ
ajfa-5085	147	15	services	service	NOUN
ajfa-5085	147	16	with	with	ADP
ajfa-5085	147	17	(	(	PUNCT
ajfa-5085	147	18	100	100	NUM
ajfa-5085	147	19	%	%	NOUN
ajfa-5085	147	20	)	)	PUNCT
ajfa-5085	147	21	.	.	PUNCT
ajfa-5085	148	1	on	on	ADP
ajfa-5085	148	2	the	the	DET
ajfa-5085	148	3	other	other	ADJ
ajfa-5085	148	4	hand	hand	NOUN
ajfa-5085	148	5	,	,	PUNCT
ajfa-5085	148	6	only	only	ADV
ajfa-5085	148	7	21	21	NUM
ajfa-5085	148	8	%	%	NOUN
ajfa-5085	148	9	of	of	ADP
ajfa-5085	148	10	companies	company	NOUN
ajfa-5085	148	11	disclose	disclose	VERB
ajfa-5085	148	12	corporate	corporate	ADJ
ajfa-5085	148	13	governance	governance	NOUN
ajfa-5085	148	14	information	information	NOUN
ajfa-5085	148	15	and	and	CCONJ
ajfa-5085	148	16	46	46	NUM
ajfa-5085	148	17	%	%	NOUN
ajfa-5085	148	18	have	have	VERB
ajfa-5085	148	19	a	a	DET
ajfa-5085	148	20	section	section	NOUN
ajfa-5085	148	21	for	for	ADP
ajfa-5085	148	22	investor	investor	NOUN
ajfa-5085	148	23	relations	relation	NOUN
ajfa-5085	148	24	.	.	PUNCT
ajfa-5085	149	1	while	while	SCONJ
ajfa-5085	149	2	88	88	NUM
ajfa-5085	149	3	%	%	NOUN
ajfa-5085	149	4	of	of	ADP
ajfa-5085	149	5	companies	company	NOUN
ajfa-5085	149	6	use	use	VERB
ajfa-5085	149	7	multimedia	multimedia	NOUN
ajfa-5085	149	8	on	on	ADP
ajfa-5085	149	9	their	their	PRON
ajfa-5085	149	10	websites	website	NOUN
ajfa-5085	149	11	,	,	PUNCT
ajfa-5085	149	12	only	only	ADV
ajfa-5085	149	13	59	59	NUM
ajfa-5085	149	14	%	%	NOUN
ajfa-5085	149	15	use	use	NOUN
ajfa-5085	149	16	figures	figure	NOUN
ajfa-5085	149	17	and	and	CCONJ
ajfa-5085	149	18	graphs	graph	NOUN
ajfa-5085	149	19	.	.	PUNCT
ajfa-5085	150	1	the	the	DET
ajfa-5085	150	2	number	number	NOUN
ajfa-5085	150	3	of	of	ADP
ajfa-5085	150	4	companies	company	NOUN
ajfa-5085	150	5	that	that	PRON
ajfa-5085	150	6	use	use	VERB
ajfa-5085	150	7	their	their	PRON
ajfa-5085	150	8	website	website	NOUN
ajfa-5085	150	9	for	for	ADP
ajfa-5085	150	10	internet	internet	NOUN
ajfa-5085	150	11	financial	financial	ADJ
ajfa-5085	150	12	reporting	reporting	NOUN
ajfa-5085	150	13	is	be	AUX
ajfa-5085	150	14	154	154	NUM
ajfa-5085	150	15	out	out	ADP
ajfa-5085	150	16	of	of	ADP
ajfa-5085	150	17	246	246	NUM
ajfa-5085	150	18	(	(	PUNCT
ajfa-5085	150	19	63	63	NUM
ajfa-5085	150	20	%	%	NOUN
ajfa-5085	150	21	)	)	PUNCT
ajfa-5085	150	22	and	and	CCONJ
ajfa-5085	150	23	57	57	NUM
ajfa-5085	150	24	%	%	NOUN
ajfa-5085	150	25	of	of	ADP
ajfa-5085	150	26	the	the	DET
ajfa-5085	150	27	companies	company	NOUN
ajfa-5085	150	28	have	have	VERB
ajfa-5085	150	29	the	the	DET
ajfa-5085	150	30	current	current	ADJ
ajfa-5085	150	31	annual	annual	ADJ
ajfa-5085	150	32	report	report	NOUN
ajfa-5085	150	33	(	(	PUNCT
ajfa-5085	150	34	2012	2012	NUM
ajfa-5085	150	35	)	)	PUNCT
ajfa-5085	150	36	disclosed	disclose	VERB
ajfa-5085	150	37	.	.	PUNCT
ajfa-5085	151	1	a	a	DET
ajfa-5085	151	2	breakdown	breakdown	NOUN
ajfa-5085	151	3	of	of	ADP
ajfa-5085	151	4	the	the	DET
ajfa-5085	151	5	overall	overall	ADJ
ajfa-5085	151	6	results	result	NOUN
ajfa-5085	151	7	is	be	AUX
ajfa-5085	151	8	shown	show	VERB
ajfa-5085	151	9	in	in	ADP
ajfa-5085	151	10	table	table	NOUN
ajfa-5085	151	11	10	10	NUM
ajfa-5085	151	12	.	.	PUNCT
ajfa-5085	152	1	table	table	NOUN
ajfa-5085	152	2	9	9	NUM
ajfa-5085	152	3	.	.	PUNCT
ajfa-5085	153	1	overall	overall	ADJ
ajfa-5085	153	2	internet	internet	NOUN
ajfa-5085	153	3	disclosure	disclosure	NOUN
ajfa-5085	153	4	statistics	statistics	PROPN
ajfa-5085	153	5	disclosure	disclosure	PROPN
ajfa-5085	153	6	attribute	attribute	NOUN
ajfa-5085	154	1	yes	yes	INTJ
ajfa-5085	154	2	%	%	INTJ
ajfa-5085	155	1	no	no	DET
ajfa-5085	155	2	%	%	NOUN
ajfa-5085	155	3	total	total	ADJ
ajfa-5085	155	4	investor	investor	NOUN
ajfa-5085	155	5	relation	relation	NOUN
ajfa-5085	155	6	114	114	NUM
ajfa-5085	155	7	46	46	NUM
ajfa-5085	155	8	%	%	NOUN
ajfa-5085	155	9	132	132	NUM
ajfa-5085	155	10	54	54	NUM
ajfa-5085	155	11	%	%	NOUN
ajfa-5085	155	12	246	246	NUM
ajfa-5085	155	13	cg	cg	NOUN
ajfa-5085	155	14	report	report	NOUN
ajfa-5085	155	15	52	52	NUM
ajfa-5085	155	16	21	21	NUM
ajfa-5085	155	17	%	%	NOUN
ajfa-5085	155	18	194	194	NUM
ajfa-5085	155	19	79	79	NUM
ajfa-5085	155	20	%	%	NOUN
ajfa-5085	155	21	246	246	NUM
ajfa-5085	155	22	email	email	NOUN
ajfa-5085	155	23	link	link	NOUN
ajfa-5085	155	24	245	245	NUM
ajfa-5085	155	25	100	100	NUM
ajfa-5085	155	26	%	%	NOUN
ajfa-5085	155	27	1	1	NUM
ajfa-5085	155	28	-246	-246	PROPN
ajfa-5085	155	29	multimedia	multimedia	VERB
ajfa-5085	155	30	217	217	NUM
ajfa-5085	155	31	88	88	NUM
ajfa-5085	155	32	%	%	NOUN
ajfa-5085	155	33	29	29	NUM
ajfa-5085	155	34	12	12	NUM
ajfa-5085	155	35	%	%	NOUN
ajfa-5085	155	36	246	246	NUM
ajfa-5085	155	37	company	company	NOUN
ajfa-5085	155	38	information	information	NOUN
ajfa-5085	155	39	243	243	NUM
ajfa-5085	155	40	99	99	NUM
ajfa-5085	155	41	%	%	NOUN
ajfa-5085	155	42	3	3	NUM
ajfa-5085	155	43	1	1	NUM
ajfa-5085	155	44	%	%	NOUN
ajfa-5085	155	45	246	246	NUM
ajfa-5085	155	46	products	product	NOUN
ajfa-5085	155	47	&	&	CCONJ
ajfa-5085	155	48	services	service	NOUN
ajfa-5085	155	49	information	information	NOUN
ajfa-5085	155	50	242	242	NUM
ajfa-5085	155	51	98	98	NUM
ajfa-5085	155	52	%	%	NOUN
ajfa-5085	155	53	4	4	NUM
ajfa-5085	155	54	2	2	NUM
ajfa-5085	155	55	%	%	NOUN
ajfa-5085	155	56	246	246	NUM
ajfa-5085	155	57	forward	forward	ADV
ajfa-5085	155	58	looking	look	VERB
ajfa-5085	155	59	information	information	NOUN
ajfa-5085	155	60	126	126	NUM
ajfa-5085	155	61	51	51	NUM
ajfa-5085	155	62	%	%	NOUN
ajfa-5085	155	63	120	120	NUM
ajfa-5085	155	64	49	49	NUM
ajfa-5085	155	65	%	%	NOUN
ajfa-5085	155	66	246	246	NUM
ajfa-5085	155	67	figures	figure	NOUN
ajfa-5085	155	68	&	&	CCONJ
ajfa-5085	155	69	graphs	graph	VERB
ajfa-5085	155	70	145	145	NUM
ajfa-5085	155	71	59	59	NUM
ajfa-5085	155	72	%	%	NOUN
ajfa-5085	155	73	101	101	NUM
ajfa-5085	155	74	41	41	NUM
ajfa-5085	155	75	%	%	NOUN
ajfa-5085	155	76	246	246	NUM
ajfa-5085	155	77	general	general	ADJ
ajfa-5085	155	78	financial	financial	ADJ
ajfa-5085	155	79	information	information	NOUN
ajfa-5085	155	80	166	166	NUM
ajfa-5085	155	81	67	67	NUM
ajfa-5085	155	82	%	%	NOUN
ajfa-5085	155	83	80	80	NUM
ajfa-5085	155	84	33	33	NUM
ajfa-5085	155	85	%	%	NOUN
ajfa-5085	155	86	246	246	NUM
ajfa-5085	155	87	ifr	ifr	NOUN
ajfa-5085	155	88	154	154	NUM
ajfa-5085	155	89	63	63	NUM
ajfa-5085	155	90	%	%	NOUN
ajfa-5085	155	91	92	92	NUM
ajfa-5085	155	92	37	37	NUM
ajfa-5085	155	93	%	%	NOUN
ajfa-5085	155	94	246	246	NUM
ajfa-5085	155	95	current	current	ADJ
ajfa-5085	155	96	annual	annual	ADJ
ajfa-5085	155	97	report	report	NOUN
ajfa-5085	155	98	139	139	NUM
ajfa-5085	155	99	57	57	NUM
ajfa-5085	155	100	%	%	NOUN
ajfa-5085	155	101	107	107	NUM
ajfa-5085	155	102	43	43	NUM
ajfa-5085	155	103	%	%	NOUN
ajfa-5085	155	104	246	246	NUM
ajfa-5085	155	105	table	table	NOUN
ajfa-5085	155	106	10	10	NUM
ajfa-5085	155	107	.	.	PUNCT
ajfa-5085	156	1	internet	internet	NOUN
ajfa-5085	156	2	disclosure	disclosure	NOUN
ajfa-5085	156	3	statistics	statistic	NOUN
ajfa-5085	156	4	by	by	ADP
ajfa-5085	156	5	country	country	NOUN
ajfa-5085	156	6	variable	variable	PROPN
ajfa-5085	156	7	ksa	ksa	PROPN
ajfa-5085	156	8	oman	oman	PROPN
ajfa-5085	156	9	frequency	frequency	PROPN
ajfa-5085	156	10	%	%	NOUN
ajfa-5085	156	11	*	*	PUNCT
ajfa-5085	156	12	frequency	frequency	NOUN
ajfa-5085	156	13	%	%	NOUN
ajfa-5085	156	14	*	*	PUNCT
ajfa-5085	156	15	*	*	PUNCT
ajfa-5085	156	16	investor	investor	NOUN
ajfa-5085	156	17	relation	relation	NOUN
ajfa-5085	156	18	96	96	NUM
ajfa-5085	156	19	64	64	NUM
ajfa-5085	156	20	%	%	NOUN
ajfa-5085	156	21	18	18	NUM
ajfa-5085	156	22	19	19	NUM
ajfa-5085	156	23	%	%	NOUN
ajfa-5085	156	24	cg	cg	NOUN
ajfa-5085	156	25	report	report	NOUN
ajfa-5085	156	26	44	44	NUM
ajfa-5085	156	27	29	29	NUM
ajfa-5085	156	28	%	%	NOUN
ajfa-5085	156	29	8	8	NUM
ajfa-5085	156	30	8	8	NUM
ajfa-5085	156	31	%	%	NOUN
ajfa-5085	156	32	email	email	NOUN
ajfa-5085	156	33	link	link	NOUN
ajfa-5085	156	34	150	150	NUM
ajfa-5085	156	35	100	100	NUM
ajfa-5085	156	36	%	%	NOUN
ajfa-5085	156	37	95	95	NUM
ajfa-5085	156	38	100	100	NUM
ajfa-5085	156	39	%	%	NOUN
ajfa-5085	156	40	multimedia	multimedia	NOUN
ajfa-5085	156	41	137	137	NUM
ajfa-5085	156	42	91	91	NUM
ajfa-5085	156	43	%	%	NOUN
ajfa-5085	156	44	80	80	NUM
ajfa-5085	156	45	83	83	NUM
ajfa-5085	156	46	%	%	NOUN
ajfa-5085	156	47	company	company	NOUN
ajfa-5085	156	48	information	information	NOUN
ajfa-5085	156	49	150	150	NUM
ajfa-5085	156	50	100	100	NUM
ajfa-5085	156	51	%	%	NOUN
ajfa-5085	156	52	93	93	NUM
ajfa-5085	156	53	97	97	NUM
ajfa-5085	156	54	%	%	NOUN
ajfa-5085	156	55	products	product	NOUN
ajfa-5085	156	56	&	&	CCONJ
ajfa-5085	156	57	services	service	NOUN
ajfa-5085	156	58	information	information	NOUN
ajfa-5085	156	59	149	149	NUM
ajfa-5085	156	60	99	99	NUM
ajfa-5085	156	61	%	%	NOUN
ajfa-5085	156	62	93	93	NUM
ajfa-5085	156	63	97	97	NUM
ajfa-5085	156	64	%	%	NOUN
ajfa-5085	156	65	forward	forward	ADV
ajfa-5085	156	66	looking	look	VERB
ajfa-5085	156	67	information	information	NOUN
ajfa-5085	156	68	81	81	NUM
ajfa-5085	156	69	54	54	NUM
ajfa-5085	156	70	%	%	NOUN
ajfa-5085	156	71	45	45	NUM
ajfa-5085	156	72	47	47	NUM
ajfa-5085	156	73	%	%	NOUN
ajfa-5085	156	74	figures	figure	NOUN
ajfa-5085	156	75	&	&	CCONJ
ajfa-5085	156	76	graphs	graph	VERB
ajfa-5085	156	77	124	124	NUM
ajfa-5085	156	78	83	83	NUM
ajfa-5085	156	79	%	%	NOUN
ajfa-5085	156	80	21	21	NUM
ajfa-5085	156	81	22	22	NUM
ajfa-5085	156	82	%	%	NOUN
ajfa-5085	156	83	general	general	ADJ
ajfa-5085	156	84	financial	financial	ADJ
ajfa-5085	156	85	information	information	NOUN
ajfa-5085	156	86	117	117	NUM
ajfa-5085	156	87	78	78	NUM
ajfa-5085	156	88	%	%	NOUN
ajfa-5085	156	89	49	49	NUM
ajfa-5085	156	90	51	51	NUM
ajfa-5085	156	91	%	%	NOUN
ajfa-5085	156	92	ifr	ifr	NOUN
ajfa-5085	156	93	103	103	NUM
ajfa-5085	156	94	69	69	NUM
ajfa-5085	156	95	%	%	NOUN
ajfa-5085	156	96	51	51	NUM
ajfa-5085	156	97	53	53	NUM
ajfa-5085	156	98	%	%	NOUN
ajfa-5085	156	99	current	current	ADJ
ajfa-5085	156	100	annual	annual	ADJ
ajfa-5085	156	101	report	report	NOUN
ajfa-5085	156	102	92	92	NUM
ajfa-5085	156	103	61	61	NUM
ajfa-5085	156	104	%	%	NOUN
ajfa-5085	156	105	47	47	NUM
ajfa-5085	156	106	49	49	NUM
ajfa-5085	156	107	%	%	NOUN
ajfa-5085	156	108	*	*	PUNCT
ajfa-5085	156	109	based	base	VERB
ajfa-5085	156	110	on	on	ADP
ajfa-5085	156	111	a	a	DET
ajfa-5085	156	112	total	total	ADJ
ajfa-5085	156	113	number	number	NOUN
ajfa-5085	156	114	of	of	ADP
ajfa-5085	156	115	150	150	NUM
ajfa-5085	156	116	companies	company	NOUN
ajfa-5085	156	117	with	with	ADP
ajfa-5085	156	118	websites	website	NOUN
ajfa-5085	156	119	in	in	ADP
ajfa-5085	156	120	ksa	ksa	PROPN
ajfa-5085	156	121	*	*	PROPN
ajfa-5085	156	122	*	*	PUNCT
ajfa-5085	156	123	based	base	VERB
ajfa-5085	156	124	on	on	ADP
ajfa-5085	156	125	a	a	DET
ajfa-5085	156	126	total	total	ADJ
ajfa-5085	156	127	number	number	NOUN
ajfa-5085	156	128	of	of	ADP
ajfa-5085	156	129	96	96	NUM
ajfa-5085	156	130	companies	company	NOUN
ajfa-5085	156	131	with	with	ADP
ajfa-5085	156	132	websites	website	NOUN
ajfa-5085	156	133	in	in	ADP
ajfa-5085	156	134	oman	oman	PROPN
ajfa-5085	156	135	asian	asian	PROPN
ajfa-5085	156	136	journal	journal	PROPN
ajfa-5085	156	137	of	of	ADP
ajfa-5085	156	138	finance	finance	PROPN
ajfa-5085	156	139	&	&	CCONJ
ajfa-5085	156	140	accounting	accounting	PROPN
ajfa-5085	156	141	issn	issn	PROPN
ajfa-5085	156	142	1946	1946	NUM
ajfa-5085	156	143	-	-	PUNCT
ajfa-5085	156	144	052x	052x	PROPN
ajfa-5085	156	145	2014	2014	NUM
ajfa-5085	156	146	,	,	PUNCT
ajfa-5085	156	147	vol	vol	NOUN
ajfa-5085	156	148	.	.	PROPN
ajfa-5085	156	149	6	6	NUM
ajfa-5085	156	150	,	,	PUNCT
ajfa-5085	156	151	no	no	INTJ
ajfa-5085	156	152	.	.	NOUN
ajfa-5085	156	153	1	1	NUM
ajfa-5085	156	154	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	156	155	81	81	NUM
ajfa-5085	156	156	4.2	4.2	NUM
ajfa-5085	156	157	hypothesis	hypothesis	NOUN
ajfa-5085	156	158	testing	test	VERB
ajfa-5085	156	159	mann	mann	PROPN
ajfa-5085	156	160	-	-	PUNCT
ajfa-5085	156	161	whitney	whitney	PROPN
ajfa-5085	156	162	test	test	NOUN
ajfa-5085	156	163	is	be	AUX
ajfa-5085	156	164	used	use	VERB
ajfa-5085	156	165	to	to	PART
ajfa-5085	156	166	test	test	VERB
ajfa-5085	156	167	the	the	DET
ajfa-5085	156	168	first	first	ADJ
ajfa-5085	156	169	hypothesis	hypothesis	NOUN
ajfa-5085	156	170	.	.	PUNCT
ajfa-5085	157	1	for	for	ADP
ajfa-5085	157	2	testing	test	VERB
ajfa-5085	157	3	the	the	DET
ajfa-5085	157	4	remaining	remain	VERB
ajfa-5085	157	5	five	five	NUM
ajfa-5085	157	6	hypotheses	hypothesis	NOUN
ajfa-5085	157	7	(	(	PUNCT
ajfa-5085	157	8	h2	h2	NOUN
ajfa-5085	157	9	-	-	PUNCT
ajfa-5085	157	10	h6	h6	PROPN
ajfa-5085	157	11	)	)	PUNCT
ajfa-5085	157	12	,	,	PUNCT
ajfa-5085	157	13	logistic	logistic	ADJ
ajfa-5085	157	14	regression	regression	NOUN
ajfa-5085	157	15	is	be	AUX
ajfa-5085	157	16	used	use	VERB
ajfa-5085	157	17	to	to	PART
ajfa-5085	157	18	examine	examine	VERB
ajfa-5085	157	19	the	the	DET
ajfa-5085	157	20	determinants	determinant	NOUN
ajfa-5085	157	21	of	of	ADP
ajfa-5085	157	22	ifr	ifr	PROPN
ajfa-5085	157	23	in	in	ADP
ajfa-5085	157	24	the	the	DET
ajfa-5085	157	25	gcc	gcc	NOUN
ajfa-5085	157	26	countries	country	NOUN
ajfa-5085	157	27	.	.	PUNCT
ajfa-5085	158	1	table	table	NOUN
ajfa-5085	158	2	11	11	NUM
ajfa-5085	158	3	reveals	reveal	VERB
ajfa-5085	158	4	that	that	SCONJ
ajfa-5085	158	5	there	there	PRON
ajfa-5085	158	6	are	be	VERB
ajfa-5085	158	7	significant	significant	ADJ
ajfa-5085	158	8	differences	difference	NOUN
ajfa-5085	158	9	at	at	ADP
ajfa-5085	158	10	1	1	NUM
ajfa-5085	158	11	%	%	NOUN
ajfa-5085	158	12	level	level	NOUN
ajfa-5085	158	13	between	between	ADP
ajfa-5085	158	14	the	the	DET
ajfa-5085	158	15	corporate	corporate	ADJ
ajfa-5085	158	16	internet	internet	NOUN
ajfa-5085	158	17	disclosure	disclosure	NOUN
ajfa-5085	158	18	among	among	ADP
ajfa-5085	158	19	the	the	DET
ajfa-5085	158	20	two	two	NUM
ajfa-5085	158	21	gcc	gcc	NOUN
ajfa-5085	158	22	countries	country	NOUN
ajfa-5085	158	23	in	in	ADP
ajfa-5085	158	24	terms	term	NOUN
ajfa-5085	158	25	of	of	ADP
ajfa-5085	158	26	corporate	corporate	ADJ
ajfa-5085	158	27	governance	governance	NOUN
ajfa-5085	158	28	report	report	NOUN
ajfa-5085	158	29	(	(	PUNCT
ajfa-5085	158	30	z	z	NOUN
ajfa-5085	158	31	=	=	SYM
ajfa-5085	158	32	-4.399	-4.399	NOUN
ajfa-5085	158	33	)	)	PUNCT
ajfa-5085	158	34	,	,	PUNCT
ajfa-5085	158	35	products	product	NOUN
ajfa-5085	158	36	and	and	CCONJ
ajfa-5085	158	37	services	service	NOUN
ajfa-5085	158	38	information	information	NOUN
ajfa-5085	158	39	(	(	PUNCT
ajfa-5085	158	40	z	z	NOUN
ajfa-5085	158	41	=	=	SYM
ajfa-5085	158	42	-4.237	-4.237	NUM
ajfa-5085	158	43	)	)	PUNCT
ajfa-5085	158	44	,	,	PUNCT
ajfa-5085	158	45	general	general	ADJ
ajfa-5085	158	46	financial	financial	ADJ
ajfa-5085	158	47	information	information	NOUN
ajfa-5085	158	48	(	(	PUNCT
ajfa-5085	158	49	z	z	NOUN
ajfa-5085	158	50	=	=	PUNCT
ajfa-5085	158	51	-5.500	-5.500	NUM
ajfa-5085	158	52	)	)	PUNCT
ajfa-5085	158	53	,	,	PUNCT
ajfa-5085	158	54	investor	investor	NOUN
ajfa-5085	158	55	relations	relation	NOUN
ajfa-5085	158	56	(	(	PUNCT
ajfa-5085	158	57	z	z	NOUN
ajfa-5085	158	58	=	=	PUNCT
ajfa-5085	158	59	-7.612	-7.612	PROPN
ajfa-5085	158	60	)	)	PUNCT
ajfa-5085	158	61	,	,	PUNCT
ajfa-5085	158	62	the	the	DET
ajfa-5085	158	63	use	use	NOUN
ajfa-5085	158	64	of	of	ADP
ajfa-5085	158	65	figures	figure	NOUN
ajfa-5085	158	66	and	and	CCONJ
ajfa-5085	158	67	graphs	graph	NOUN
ajfa-5085	158	68	(	(	PUNCT
ajfa-5085	158	69	z	z	NOUN
ajfa-5085	158	70	=	=	SYM
ajfa-5085	158	71	-10.094	-10.094	NUM
ajfa-5085	158	72	)	)	PUNCT
ajfa-5085	158	73	,	,	PUNCT
ajfa-5085	158	74	internet	internet	NOUN
ajfa-5085	158	75	financial	financial	ADJ
ajfa-5085	158	76	reporting	reporting	NOUN
ajfa-5085	158	77	(	(	PUNCT
ajfa-5085	158	78	z	z	NOUN
ajfa-5085	158	79	=	=	SYM
ajfa-5085	158	80	-3.616	-3.616	NUM
ajfa-5085	158	81	)	)	PUNCT
ajfa-5085	158	82	,	,	PUNCT
ajfa-5085	158	83	the	the	DET
ajfa-5085	158	84	disclosure	disclosure	NOUN
ajfa-5085	158	85	of	of	ADP
ajfa-5085	158	86	current	current	ADJ
ajfa-5085	158	87	annual	annual	ADJ
ajfa-5085	158	88	report	report	NOUN
ajfa-5085	158	89	(	(	PUNCT
ajfa-5085	158	90	z	z	NOUN
ajfa-5085	158	91	=	=	SYM
ajfa-5085	158	92	-2.986	-2.986	NUM
ajfa-5085	158	93	)	)	PUNCT
ajfa-5085	158	94	,	,	PUNCT
ajfa-5085	158	95	the	the	DET
ajfa-5085	158	96	multimedia	multimedia	NOUN
ajfa-5085	158	97	content	content	NOUN
ajfa-5085	158	98	(	(	PUNCT
ajfa-5085	158	99	z	z	NOUN
ajfa-5085	158	100	=	=	SYM
ajfa-5085	158	101	-3.891	-3.891	X
ajfa-5085	158	102	)	)	PUNCT
ajfa-5085	158	103	and	and	CCONJ
ajfa-5085	158	104	email	email	NOUN
ajfa-5085	158	105	link	link	NOUN
ajfa-5085	158	106	(	(	PUNCT
ajfa-5085	158	107	z	z	NOUN
ajfa-5085	158	108	=	=	SYM
ajfa-5085	158	109	-4.462	-4.462	NOUN
ajfa-5085	158	110	)	)	PUNCT
ajfa-5085	158	111	as	as	SCONJ
ajfa-5085	158	112	shown	show	VERB
ajfa-5085	158	113	in	in	ADP
ajfa-5085	158	114	table	table	NOUN
ajfa-5085	158	115	11	11	NUM
ajfa-5085	158	116	.	.	PUNCT
ajfa-5085	159	1	while	while	SCONJ
ajfa-5085	159	2	significant	significant	ADJ
ajfa-5085	159	3	at	at	ADP
ajfa-5085	159	4	5	5	NUM
ajfa-5085	159	5	%	%	NOUN
ajfa-5085	159	6	level	level	NOUN
ajfa-5085	159	7	for	for	ADP
ajfa-5085	159	8	forward	forward	ADV
ajfa-5085	159	9	looking	look	VERB
ajfa-5085	159	10	information	information	NOUN
ajfa-5085	159	11	(	(	PUNCT
ajfa-5085	159	12	z	z	NOUN
ajfa-5085	159	13	=	=	SYM
ajfa-5085	159	14	-2.114	-2.114	X
ajfa-5085	159	15	)	)	PUNCT
ajfa-5085	159	16	.these	.these	PRON
ajfa-5085	159	17	results	result	VERB
ajfa-5085	159	18	support	support	VERB
ajfa-5085	159	19	the	the	DET
ajfa-5085	159	20	first	first	ADJ
ajfa-5085	159	21	hypothesis	hypothesis	NOUN
ajfa-5085	159	22	that	that	SCONJ
ajfa-5085	159	23	there	there	PRON
ajfa-5085	159	24	is	be	VERB
ajfa-5085	159	25	a	a	DET
ajfa-5085	159	26	significant	significant	ADJ
ajfa-5085	159	27	difference	difference	NOUN
ajfa-5085	159	28	in	in	ADP
ajfa-5085	159	29	the	the	DET
ajfa-5085	159	30	characteristics	characteristic	NOUN
ajfa-5085	159	31	of	of	ADP
ajfa-5085	159	32	corporate	corporate	ADJ
ajfa-5085	159	33	internet	internet	NOUN
ajfa-5085	159	34	disclosure	disclosure	NOUN
ajfa-5085	159	35	among	among	ADP
ajfa-5085	159	36	the	the	DET
ajfa-5085	159	37	two	two	NUM
ajfa-5085	159	38	gcc	gcc	NOUN
ajfa-5085	159	39	countries	country	NOUN
ajfa-5085	159	40	.	.	PUNCT
ajfa-5085	160	1	table	table	NOUN
ajfa-5085	160	2	11	11	NUM
ajfa-5085	160	3	.	.	PUNCT
ajfa-5085	161	1	mann	mann	PROPN
ajfa-5085	161	2	-	-	PUNCT
ajfa-5085	161	3	whitney	whitney	PROPN
ajfa-5085	161	4	test	test	NOUN
ajfa-5085	161	5	results	result	VERB
ajfa-5085	161	6	variable	variable	ADJ
ajfa-5085	161	7	mean	mean	VERB
ajfa-5085	161	8	rank	rank	PROPN
ajfa-5085	161	9	mann	mann	PROPN
ajfa-5085	161	10	-	-	PUNCT
ajfa-5085	161	11	whitney	whitney	PROPN
ajfa-5085	161	12	ksa	ksa	PROPN
ajfa-5085	161	13	oman	oman	PROPN
ajfa-5085	161	14	z	z	PROPN
ajfa-5085	161	15	-	-	PUNCT
ajfa-5085	161	16	value	value	NOUN
ajfa-5085	161	17	sig	sig	NOUN
ajfa-5085	161	18	.	.	PUNCT
ajfa-5085	162	1	eweb	eweb	VERB
ajfa-5085	162	2	140.89	140.89	NUM
ajfa-5085	162	3	123.49	123.49	NUM
ajfa-5085	162	4	-3.993	-3.993	NOUN
ajfa-5085	162	5	*	*	PUNCT
ajfa-5085	162	6	*	*	PUNCT
ajfa-5085	162	7	0.000	0.000	NUM
ajfa-5085	162	8	aweb	aweb	VERB
ajfa-5085	162	9	174.68	174.68	NUM
ajfa-5085	162	10	77.55	77.55	NUM
ajfa-5085	162	11	-12.157	-12.157	NOUN
ajfa-5085	162	12	*	*	PROPN
ajfa-5085	162	13	*	*	PUNCT
ajfa-5085	162	14	0.000	0.000	NUM
ajfa-5085	162	15	investor	investor	NOUN
ajfa-5085	162	16	relation	relation	NOUN
ajfa-5085	162	17	159.95	159.95	NUM
ajfa-5085	162	18	97.69	97.69	NUM
ajfa-5085	162	19	-7.612	-7.612	PUNCT
ajfa-5085	162	20	*	*	PUNCT
ajfa-5085	162	21	*	*	PUNCT
ajfa-5085	162	22	0.000	0.000	NUM
ajfa-5085	162	23	figures	figure	NOUN
ajfa-5085	162	24	&	&	CCONJ
ajfa-5085	162	25	graphs	graph	VERB
ajfa-5085	162	26	168.79	168.79	NUM
ajfa-5085	162	27	85.72	85.72	NUM
ajfa-5085	162	28	-10.094	-10.094	NUM
ajfa-5085	162	29	*	*	PUNCT
ajfa-5085	162	30	*	*	PUNCT
ajfa-5085	162	31	0.000	0.000	NUM
ajfa-5085	162	32	email	email	NOUN
ajfa-5085	162	33	link	link	VERB
ajfa-5085	162	34	141.76	141.76	NUM
ajfa-5085	162	35	122.31	122.31	NUM
ajfa-5085	162	36	-4.462	-4.462	NOUN
ajfa-5085	162	37	*	*	PUNCT
ajfa-5085	162	38	*	*	SYM
ajfa-5085	162	39	0.000	0.000	NUM
ajfa-5085	162	40	multimedia	multimedia	NOUN
ajfa-5085	162	41	144.09	144.09	NUM
ajfa-5085	162	42	119.16	119.16	NUM
ajfa-5085	162	43	-3.891	-3.891	X
ajfa-5085	162	44	*	*	PUNCT
ajfa-5085	162	45	*	*	SYM
ajfa-5085	162	46	0.000	0.000	NUM
ajfa-5085	162	47	format	format	NOUN
ajfa-5085	162	48	146.04	146.04	NUM
ajfa-5085	162	49	116.53	116.53	NUM
ajfa-5085	162	50	-3.616	-3.616	NOUN
ajfa-5085	162	51	*	*	PUNCT
ajfa-5085	162	52	*	*	SYM
ajfa-5085	162	53	0.000	0.000	NUM
ajfa-5085	162	54	cg	cg	NOUN
ajfa-5085	162	55	report	report	VERB
ajfa-5085	162	56	145.75	145.75	NUM
ajfa-5085	162	57	116.92	116.92	NUM
ajfa-5085	162	58	-4.399	-4.399	NOUN
ajfa-5085	162	59	*	*	SYM
ajfa-5085	162	60	*	*	SYM
ajfa-5085	162	61	0.000	0.000	NUM
ajfa-5085	162	62	company	company	NOUN
ajfa-5085	162	63	information	information	NOUN
ajfa-5085	162	64	142.39	142.39	NUM
ajfa-5085	162	65	121.46	121.46	NUM
ajfa-5085	162	66	-4.506	-4.506	NOUN
ajfa-5085	162	67	*	*	PUNCT
ajfa-5085	162	68	*	*	PUNCT
ajfa-5085	162	69	0.000	0.000	NUM
ajfa-5085	162	70	products	product	NOUN
ajfa-5085	162	71	&	&	CCONJ
ajfa-5085	162	72	services	service	NOUN
ajfa-5085	162	73	information	information	VERB
ajfa-5085	162	74	142.02	142.02	NUM
ajfa-5085	162	75	121.96	121.96	NUM
ajfa-5085	162	76	-4.237	-4.237	PUNCT
ajfa-5085	162	77	*	*	PUNCT
ajfa-5085	162	78	*	*	PUNCT
ajfa-5085	162	79	0.000	0.000	NUM
ajfa-5085	162	80	forward	forward	ADV
ajfa-5085	162	81	looking	look	VERB
ajfa-5085	162	82	information	information	NOUN
ajfa-5085	162	83	140.91	140.91	NUM
ajfa-5085	162	84	123.46	123.46	NUM
ajfa-5085	162	85	-2.114	-2.114	NOUN
ajfa-5085	162	86	*	*	SYM
ajfa-5085	162	87	0.035	0.035	NUM
ajfa-5085	162	88	general	general	ADJ
ajfa-5085	162	89	financial	financial	ADJ
ajfa-5085	162	90	information	information	NOUN
ajfa-5085	162	91	152.21	152.21	NUM
ajfa-5085	162	92	108.17	108.17	NUM
ajfa-5085	162	93	-5.500	-5.500	PUNCT
ajfa-5085	162	94	*	*	PUNCT
ajfa-5085	162	95	*	*	PUNCT
ajfa-5085	162	96	0.000	0.000	NUM
ajfa-5085	162	97	ifr	ifr	PROPN
ajfa-5085	162	98	146.04	146.04	NUM
ajfa-5085	162	99	116.53	116.53	NUM
ajfa-5085	162	100	-3.616	-3.616	NOUN
ajfa-5085	162	101	*	*	PUNCT
ajfa-5085	162	102	*	*	SYM
ajfa-5085	162	103	0.000	0.000	NUM
ajfa-5085	162	104	current	current	ADJ
ajfa-5085	162	105	annual	annual	ADJ
ajfa-5085	162	106	report	report	NOUN
ajfa-5085	162	107	143.97	143.97	NUM
ajfa-5085	162	108	119.32	119.32	NUM
ajfa-5085	162	109	-2.986	-2.986	X
ajfa-5085	162	110	*	*	PUNCT
ajfa-5085	162	111	*	*	NOUN
ajfa-5085	162	112	0.003	0.003	NUM
ajfa-5085	162	113	ifryrs	ifryr	VERB
ajfa-5085	162	114	144.31	144.31	NUM
ajfa-5085	162	115	118.86	118.86	NUM
ajfa-5085	162	116	-2.842	-2.842	NOUN
ajfa-5085	162	117	*	*	PUNCT
ajfa-5085	162	118	*	*	PROPN
ajfa-5085	162	119	0.004	0.004	NUM
ajfa-5085	162	120	*	*	PUNCT
ajfa-5085	162	121	sig	sig	NOUN
ajfa-5085	162	122	.	.	PUNCT
ajfa-5085	163	1	at	at	ADP
ajfa-5085	163	2	5	5	NUM
ajfa-5085	163	3	%	%	NOUN
ajfa-5085	163	4	level	level	NOUN
ajfa-5085	163	5	.	.	PUNCT
ajfa-5085	164	1	*	*	PUNCT
ajfa-5085	164	2	*	*	PUNCT
ajfa-5085	164	3	sig	sig	NOUN
ajfa-5085	164	4	.	.	PUNCT
ajfa-5085	165	1	at	at	ADP
ajfa-5085	165	2	1	1	NUM
ajfa-5085	165	3	%	%	NOUN
ajfa-5085	165	4	level	level	NOUN
ajfa-5085	165	5	.	.	PUNCT
ajfa-5085	166	1	the	the	DET
ajfa-5085	166	2	following	follow	VERB
ajfa-5085	166	3	equation	equation	NOUN
ajfa-5085	166	4	is	be	AUX
ajfa-5085	166	5	used	use	VERB
ajfa-5085	166	6	to	to	PART
ajfa-5085	166	7	test	test	VERB
ajfa-5085	166	8	hypotheses	hypothesis	NOUN
ajfa-5085	166	9	two	two	NUM
ajfa-5085	166	10	to	to	PART
ajfa-5085	166	11	six	six	NUM
ajfa-5085	166	12	:	:	PUNCT
ajfa-5085	166	13	ifr	ifr	PROPN
ajfa-5085	166	14	=	=	PROPN
ajfa-5085	166	15	α	α	PROPN
ajfa-5085	167	1	+	+	X
ajfa-5085	167	2	β1	β1	PROPN
ajfa-5085	167	3	roa	roa	NOUN
ajfa-5085	167	4	+	+	CCONJ
ajfa-5085	167	5	β2	β2	PROPN
ajfa-5085	167	6	audtyp	audtyp	VERB
ajfa-5085	167	7	+	+	CCONJ
ajfa-5085	167	8	β3	β3	VERB
ajfa-5085	167	9	indtyp	indtyp	NOUN
ajfa-5085	167	10	+	+	CCONJ
ajfa-5085	167	11	β4	β4	PROPN
ajfa-5085	167	12	lvg	lvg	PROPN
ajfa-5085	167	13	+	+	CCONJ
ajfa-5085	167	14	β5	β5	PROPN
ajfa-5085	167	15	frmsize	frmsize	VERB
ajfa-5085	167	16	+	+	CCONJ
ajfa-5085	167	17	ε	ε	PROPN
ajfa-5085	167	18	using	use	VERB
ajfa-5085	167	19	logistic	logistic	ADJ
ajfa-5085	167	20	regression	regression	NOUN
ajfa-5085	167	21	to	to	PART
ajfa-5085	167	22	examine	examine	VERB
ajfa-5085	167	23	the	the	DET
ajfa-5085	167	24	determinants	determinant	NOUN
ajfa-5085	167	25	of	of	ADP
ajfa-5085	167	26	ifr	ifr	PROPN
ajfa-5085	167	27	in	in	ADP
ajfa-5085	167	28	the	the	DET
ajfa-5085	167	29	gcc	gcc	NOUN
ajfa-5085	167	30	countries	country	NOUN
ajfa-5085	167	31	(	(	PUNCT
ajfa-5085	167	32	tadawul	tadawul	PROPN
ajfa-5085	167	33	,	,	PUNCT
ajfa-5085	167	34	and	and	CCONJ
ajfa-5085	167	35	msm	msm	NOUN
ajfa-5085	167	36	)	)	PUNCT
ajfa-5085	167	37	,	,	PUNCT
ajfa-5085	167	38	as	as	ADP
ajfa-5085	167	39	in	in	ADP
ajfa-5085	167	40	the	the	DET
ajfa-5085	167	41	equations	equation	NOUN
ajfa-5085	167	42	above	above	ADV
ajfa-5085	167	43	.	.	PUNCT
ajfa-5085	168	1	where	where	SCONJ
ajfa-5085	168	2	,	,	PUNCT
ajfa-5085	168	3	where	where	SCONJ
ajfa-5085	168	4	,	,	PUNCT
ajfa-5085	168	5	chi2	chi2	PROPN
ajfa-5085	168	6	=	=	SYM
ajfa-5085	168	7	39.595	39.595	NUM
ajfa-5085	168	8	,	,	PUNCT
ajfa-5085	168	9	cox	cox	PROPN
ajfa-5085	168	10	and	and	CCONJ
ajfa-5085	168	11	snell	snell	PROPN
ajfa-5085	168	12	r2	r2	PROPN
ajfa-5085	168	13	=	=	PROPN
ajfa-5085	168	14	0.138	0.138	NUM
ajfa-5085	168	15	.	.	PUNCT
ajfa-5085	169	1	the	the	DET
ajfa-5085	169	2	results	result	NOUN
ajfa-5085	169	3	in	in	ADP
ajfa-5085	169	4	table	table	NOUN
ajfa-5085	169	5	12	12	NUM
ajfa-5085	169	6	show	show	NOUN
ajfa-5085	169	7	that	that	SCONJ
ajfa-5085	169	8	the	the	DET
ajfa-5085	169	9	only	only	ADJ
ajfa-5085	169	10	factor	factor	NOUN
ajfa-5085	169	11	that	that	PRON
ajfa-5085	169	12	significantly	significantly	ADV
ajfa-5085	169	13	impact	impact	VERB
ajfa-5085	169	14	internet	internet	NOUN
ajfa-5085	169	15	asian	asian	ADJ
ajfa-5085	169	16	journal	journal	NOUN
ajfa-5085	169	17	of	of	ADP
ajfa-5085	169	18	finance	finance	PROPN
ajfa-5085	169	19	&	&	CCONJ
ajfa-5085	169	20	accounting	accounting	PROPN
ajfa-5085	169	21	issn	issn	PROPN
ajfa-5085	169	22	1946	1946	NUM
ajfa-5085	169	23	-	-	PUNCT
ajfa-5085	169	24	052x	052x	PROPN
ajfa-5085	169	25	2014	2014	NUM
ajfa-5085	169	26	,	,	PUNCT
ajfa-5085	169	27	vol	vol	NOUN
ajfa-5085	169	28	.	.	PROPN
ajfa-5085	169	29	6	6	NUM
ajfa-5085	169	30	,	,	PUNCT
ajfa-5085	169	31	no	no	INTJ
ajfa-5085	169	32	.	.	NOUN
ajfa-5085	169	33	1	1	NUM
ajfa-5085	169	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	169	35	82	82	NUM
ajfa-5085	169	36	financial	financial	ADJ
ajfa-5085	169	37	reporting	reporting	NOUN
ajfa-5085	169	38	in	in	ADP
ajfa-5085	169	39	the	the	DET
ajfa-5085	169	40	gcc	gcc	NOUN
ajfa-5085	169	41	countries	country	NOUN
ajfa-5085	169	42	is	be	AUX
ajfa-5085	169	43	firm	firm	ADJ
ajfa-5085	169	44	size	size	NOUN
ajfa-5085	169	45	,	,	PUNCT
ajfa-5085	169	46	where	where	SCONJ
ajfa-5085	169	47	wald	wald	X
ajfa-5085	169	48	=	=	PUNCT
ajfa-5085	169	49	29.373	29.373	NUM
ajfa-5085	169	50	(	(	PUNCT
ajfa-5085	169	51	p	p	NOUN
ajfa-5085	169	52	-	-	PUNCT
ajfa-5085	169	53	value	value	NOUN
ajfa-5085	169	54	=	=	NOUN
ajfa-5085	169	55	0.000	0.000	NUM
ajfa-5085	169	56	)	)	PUNCT
ajfa-5085	169	57	at	at	ADP
ajfa-5085	169	58	1	1	NUM
ajfa-5085	169	59	%	%	NOUN
ajfa-5085	169	60	level	level	NOUN
ajfa-5085	169	61	.	.	PUNCT
ajfa-5085	170	1	all	all	DET
ajfa-5085	170	2	other	other	ADJ
ajfa-5085	170	3	variables	variable	NOUN
ajfa-5085	170	4	show	show	VERB
ajfa-5085	170	5	insignificant	insignificant	ADJ
ajfa-5085	170	6	effect	effect	NOUN
ajfa-5085	170	7	on	on	ADP
ajfa-5085	170	8	internet	internet	NOUN
ajfa-5085	170	9	financial	financial	ADJ
ajfa-5085	170	10	reporting	reporting	NOUN
ajfa-5085	170	11	in	in	ADP
ajfa-5085	170	12	the	the	DET
ajfa-5085	170	13	two	two	NUM
ajfa-5085	170	14	countries	country	NOUN
ajfa-5085	170	15	.	.	PUNCT
ajfa-5085	171	1	the	the	DET
ajfa-5085	171	2	results	result	NOUN
ajfa-5085	171	3	are	be	AUX
ajfa-5085	171	4	consistent	consistent	ADJ
ajfa-5085	171	5	with	with	ADP
ajfa-5085	171	6	the	the	DET
ajfa-5085	171	7	findings	finding	NOUN
ajfa-5085	171	8	of	of	ADP
ajfa-5085	171	9	previous	previous	ADJ
ajfa-5085	171	10	studies	study	NOUN
ajfa-5085	171	11	(	(	PUNCT
ajfa-5085	171	12	ashbaugh	ashbaugh	PROPN
ajfa-5085	171	13	et	et	PROPN
ajfa-5085	171	14	al	al	PROPN
ajfa-5085	171	15	.	.	PROPN
ajfa-5085	171	16	,	,	PUNCT
ajfa-5085	171	17	1999	1999	NUM
ajfa-5085	171	18	;	;	PUNCT
ajfa-5085	171	19	craven	craven	NOUN
ajfa-5085	171	20	and	and	CCONJ
ajfa-5085	171	21	marston	marston	PROPN
ajfa-5085	171	22	,	,	PUNCT
ajfa-5085	171	23	1999	1999	NUM
ajfa-5085	171	24	;	;	PUNCT
ajfa-5085	171	25	pirchegger	pirchegger	NOUN
ajfa-5085	171	26	and	and	CCONJ
ajfa-5085	171	27	wagenhofer	wagenhofer	VERB
ajfa-5085	171	28	,	,	PUNCT
ajfa-5085	171	29	1999	1999	NUM
ajfa-5085	171	30	;	;	PUNCT
ajfa-5085	171	31	debreceny	debreceny	PROPN
ajfa-5085	171	32	et	et	PROPN
ajfa-5085	171	33	al	al	PROPN
ajfa-5085	171	34	.	.	PROPN
ajfa-5085	171	35	,	,	PUNCT
ajfa-5085	171	36	2002	2002	NUM
ajfa-5085	171	37	;	;	PUNCT
ajfa-5085	171	38	ettredge	ettredge	NOUN
ajfa-5085	171	39	et	et	PROPN
ajfa-5085	171	40	al	al	PROPN
ajfa-5085	171	41	.	.	PROPN
ajfa-5085	171	42	,	,	PUNCT
ajfa-5085	171	43	2002	2002	NUM
ajfa-5085	171	44	;	;	PUNCT
ajfa-5085	171	45	oyelere	oyelere	ADV
ajfa-5085	171	46	et	et	PROPN
ajfa-5085	171	47	al	al	PROPN
ajfa-5085	171	48	.	.	PROPN
ajfa-5085	171	49	,	,	PUNCT
ajfa-5085	171	50	2003	2003	NUM
ajfa-5085	171	51	;	;	PUNCT
ajfa-5085	171	52	fisher	fisher	PROPN
ajfa-5085	171	53	et	et	PROPN
ajfa-5085	171	54	al	al	PROPN
ajfa-5085	171	55	.	.	PROPN
ajfa-5085	171	56	,	,	PUNCT
ajfa-5085	171	57	2004	2004	NUM
ajfa-5085	171	58	;	;	PUNCT
ajfa-5085	171	59	chan	chan	PROPN
ajfa-5085	171	60	and	and	CCONJ
ajfa-5085	171	61	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	171	62	,	,	PUNCT
ajfa-5085	171	63	2006	2006	NUM
ajfa-5085	171	64	;	;	PUNCT
ajfa-5085	171	65	trabelsi	trabelsi	NOUN
ajfa-5085	171	66	,	,	PUNCT
ajfa-5085	171	67	2007	2007	NUM
ajfa-5085	171	68	;	;	PUNCT
ajfa-5085	171	69	ezat	ezat	NOUN
ajfa-5085	171	70	and	and	CCONJ
ajfa-5085	171	71	el	el	PROPN
ajfa-5085	171	72	-	-	PUNCT
ajfa-5085	171	73	masry	masry	PROPN
ajfa-5085	171	74	,	,	PUNCT
ajfa-5085	171	75	2008	2008	NUM
ajfa-5085	171	76	)	)	PUNCT
ajfa-5085	171	77	.	.	PUNCT
ajfa-5085	172	1	the	the	DET
ajfa-5085	172	2	results	result	NOUN
ajfa-5085	172	3	can	can	AUX
ajfa-5085	172	4	be	be	AUX
ajfa-5085	172	5	justified	justify	VERB
ajfa-5085	172	6	by	by	ADP
ajfa-5085	172	7	the	the	DET
ajfa-5085	172	8	fact	fact	NOUN
ajfa-5085	172	9	that	that	SCONJ
ajfa-5085	172	10	to	to	PART
ajfa-5085	172	11	reduce	reduce	VERB
ajfa-5085	172	12	these	these	DET
ajfa-5085	172	13	agency	agency	NOUN
ajfa-5085	172	14	costs	cost	NOUN
ajfa-5085	172	15	,	,	PUNCT
ajfa-5085	172	16	larger	large	ADJ
ajfa-5085	172	17	firms	firm	NOUN
ajfa-5085	172	18	disclose	disclose	VERB
ajfa-5085	172	19	a	a	DET
ajfa-5085	172	20	large	large	ADJ
ajfa-5085	172	21	flow	flow	NOUN
ajfa-5085	172	22	of	of	ADP
ajfa-5085	172	23	corporate	corporate	ADJ
ajfa-5085	172	24	information	information	NOUN
ajfa-5085	172	25	(	(	PUNCT
ajfa-5085	172	26	jensen	jensen	PROPN
ajfa-5085	172	27	and	and	CCONJ
ajfa-5085	172	28	meckling	meckling	NOUN
ajfa-5085	172	29	,	,	PUNCT
ajfa-5085	172	30	1976	1976	NUM
ajfa-5085	172	31	)	)	PUNCT
ajfa-5085	172	32	.	.	PUNCT
ajfa-5085	173	1	also	also	ADV
ajfa-5085	173	2	,	,	PUNCT
ajfa-5085	173	3	large	large	ADJ
ajfa-5085	173	4	companies	company	NOUN
ajfa-5085	173	5	are	be	AUX
ajfa-5085	173	6	more	more	ADV
ajfa-5085	173	7	likely	likely	ADJ
ajfa-5085	173	8	to	to	PART
ajfa-5085	173	9	use	use	VERB
ajfa-5085	173	10	information	information	NOUN
ajfa-5085	173	11	technology	technology	NOUN
ajfa-5085	173	12	than	than	ADP
ajfa-5085	173	13	small	small	ADJ
ajfa-5085	173	14	ones	one	NOUN
ajfa-5085	173	15	to	to	PART
ajfa-5085	173	16	improve	improve	VERB
ajfa-5085	173	17	financial	financial	ADJ
ajfa-5085	173	18	reporting	reporting	NOUN
ajfa-5085	173	19	to	to	PART
ajfa-5085	173	20	meet	meet	VERB
ajfa-5085	173	21	the	the	DET
ajfa-5085	173	22	greater	great	ADJ
ajfa-5085	173	23	demand	demand	NOUN
ajfa-5085	173	24	for	for	ADP
ajfa-5085	173	25	information	information	NOUN
ajfa-5085	173	26	(	(	PUNCT
ajfa-5085	173	27	xiao	xiao	PROPN
ajfa-5085	173	28	et	et	PROPN
ajfa-5085	173	29	al	al	PROPN
ajfa-5085	173	30	.	.	PROPN
ajfa-5085	173	31	,	,	PUNCT
ajfa-5085	173	32	1996	1996	NUM
ajfa-5085	173	33	)	)	PUNCT
ajfa-5085	173	34	.	.	PUNCT
ajfa-5085	174	1	the	the	DET
ajfa-5085	174	2	relative	relative	ADJ
ajfa-5085	174	3	cost	cost	NOUN
ajfa-5085	174	4	of	of	ADP
ajfa-5085	174	5	disclosing	disclose	VERB
ajfa-5085	174	6	information	information	NOUN
ajfa-5085	174	7	may	may	AUX
ajfa-5085	174	8	also	also	ADV
ajfa-5085	174	9	be	be	AUX
ajfa-5085	174	10	lower	low	ADJ
ajfa-5085	174	11	than	than	ADP
ajfa-5085	174	12	smaller	small	ADJ
ajfa-5085	174	13	ones	one	NOUN
ajfa-5085	174	14	(	(	PUNCT
ajfa-5085	174	15	oyelere	oyelere	ADV
ajfa-5085	174	16	et	et	PROPN
ajfa-5085	174	17	al	al	PROPN
ajfa-5085	174	18	.	.	PROPN
ajfa-5085	174	19	,	,	PUNCT
ajfa-5085	174	20	2003	2003	NUM
ajfa-5085	174	21	)	)	PUNCT
ajfa-5085	174	22	.	.	PUNCT
ajfa-5085	175	1	furthermore	furthermore	ADV
ajfa-5085	175	2	,	,	PUNCT
ajfa-5085	175	3	according	accord	VERB
ajfa-5085	175	4	to	to	ADP
ajfa-5085	175	5	the	the	DET
ajfa-5085	175	6	political	political	ADJ
ajfa-5085	175	7	cost	cost	NOUN
ajfa-5085	175	8	hypothesis	hypothesis	NOUN
ajfa-5085	175	9	it	it	PRON
ajfa-5085	175	10	is	be	AUX
ajfa-5085	175	11	argued	argue	VERB
ajfa-5085	175	12	that	that	SCONJ
ajfa-5085	175	13	larger	large	ADJ
ajfa-5085	175	14	firms	firm	NOUN
ajfa-5085	175	15	face	face	VERB
ajfa-5085	175	16	more	more	ADJ
ajfa-5085	175	17	demands	demand	NOUN
ajfa-5085	175	18	for	for	ADP
ajfa-5085	175	19	information	information	NOUN
ajfa-5085	175	20	from	from	ADP
ajfa-5085	175	21	analysts	analyst	NOUN
ajfa-5085	175	22	than	than	ADP
ajfa-5085	175	23	smaller	small	ADJ
ajfa-5085	175	24	firms	firm	NOUN
ajfa-5085	175	25	(	(	PUNCT
ajfa-5085	175	26	mckinnon	mckinnon	PROPN
ajfa-5085	175	27	and	and	CCONJ
ajfa-5085	175	28	dalimunthe	dalimunthe	PROPN
ajfa-5085	175	29	,	,	PUNCT
ajfa-5085	175	30	1993	1993	NUM
ajfa-5085	175	31	;	;	PUNCT
ajfa-5085	175	32	boubaker	boubaker	NOUN
ajfa-5085	175	33	et	et	PROPN
ajfa-5085	175	34	al	al	PROPN
ajfa-5085	175	35	.	.	PROPN
ajfa-5085	175	36	,	,	PUNCT
ajfa-5085	175	37	2012	2012	NUM
ajfa-5085	175	38	)	)	PUNCT
ajfa-5085	175	39	.	.	PUNCT
ajfa-5085	176	1	table	table	NOUN
ajfa-5085	176	2	12	12	NUM
ajfa-5085	176	3	.	.	PUNCT
ajfa-5085	177	1	logistic	logistic	ADJ
ajfa-5085	177	2	regression	regression	NOUN
ajfa-5085	177	3	results	result	NOUN
ajfa-5085	177	4	variables	variable	VERB
ajfa-5085	177	5	dependent	dependent	ADJ
ajfa-5085	177	6	variable	variable	NOUN
ajfa-5085	177	7	(	(	PUNCT
ajfa-5085	177	8	ifr	ifr	PROPN
ajfa-5085	177	9	)	)	PUNCT
ajfa-5085	177	10	coefficient	coefficient	NOUN
ajfa-5085	178	1	se	se	PROPN
ajfa-5085	178	2	wald	wald	PROPN
ajfa-5085	179	1	p	p	NOUN
ajfa-5085	179	2	-	-	PUNCT
ajfa-5085	179	3	value	value	NOUN
ajfa-5085	179	4	roa	roa	NOUN
ajfa-5085	179	5	0.167	0.167	NUM
ajfa-5085	179	6	1.204	1.204	NUM
ajfa-5085	179	7	0.019	0.019	NUM
ajfa-5085	179	8	0.890	0.890	NUM
ajfa-5085	179	9	audtyp	audtyp	NOUN
ajfa-5085	179	10	-0.229	-0.229	PUNCT
ajfa-5085	179	11	0.370	0.370	NUM
ajfa-5085	179	12	0.384	0.384	NUM
ajfa-5085	179	13	0.536	0.536	NUM
ajfa-5085	179	14	intyp	intyp	NOUN
ajfa-5085	179	15	-0.094	-0.094	VERB
ajfa-5085	179	16	0.180	0.180	NUM
ajfa-5085	179	17	0.271	0.271	NUM
ajfa-5085	179	18	0.603	0.603	NUM
ajfa-5085	179	19	lvg	lvg	PROPN
ajfa-5085	179	20	-0.680	-0.680	NUM
ajfa-5085	179	21	0.582	0.582	NUM
ajfa-5085	179	22	1.366	1.366	NUM
ajfa-5085	179	23	0.243	0.243	NUM
ajfa-5085	179	24	frmsize	frmsize	VERB
ajfa-5085	179	25	0.457	0.457	NUM
ajfa-5085	179	26	0.084	0.084	NUM
ajfa-5085	179	27	29.373	29.373	NUM
ajfa-5085	179	28	*	*	PUNCT
ajfa-5085	179	29	*	*	SYM
ajfa-5085	179	30	0.000	0.000	NUM
ajfa-5085	179	31	constant	constant	ADJ
ajfa-5085	179	32	-8.315	-8.315	ADP
ajfa-5085	179	33	1.596	1.596	NUM
ajfa-5085	179	34	27.138	27.138	NUM
ajfa-5085	179	35	*	*	PUNCT
ajfa-5085	179	36	*	*	PUNCT
ajfa-5085	179	37	0.000	0.000	NUM
ajfa-5085	179	38	cox	cox	NOUN
ajfa-5085	179	39	and	and	CCONJ
ajfa-5085	179	40	snell	snell	PROPN
ajfa-5085	179	41	r2	r2	PROPN
ajfa-5085	179	42	chi	chi	PROPN
ajfa-5085	179	43	-	-	PUNCT
ajfa-5085	179	44	square	square	NOUN
ajfa-5085	179	45	0.138	0.138	NUM
ajfa-5085	179	46	39.595	39.595	NUM
ajfa-5085	179	47	(	(	PUNCT
ajfa-5085	179	48	df	df	NOUN
ajfa-5085	179	49	=	=	SYM
ajfa-5085	179	50	5	5	NUM
ajfa-5085	179	51	)	)	PUNCT
ajfa-5085	179	52	n	n	PRON
ajfa-5085	179	53	266	266	NUM
ajfa-5085	179	54	*	*	PUNCT
ajfa-5085	179	55	*	*	PUNCT
ajfa-5085	179	56	sig	sig	NOUN
ajfa-5085	179	57	.	.	PUNCT
ajfa-5085	180	1	at	at	ADP
ajfa-5085	180	2	1	1	NUM
ajfa-5085	180	3	%	%	NOUN
ajfa-5085	180	4	level	level	NOUN
ajfa-5085	180	5	5	5	NUM
ajfa-5085	180	6	.	.	PUNCT
ajfa-5085	181	1	summary	summary	NOUN
ajfa-5085	181	2	and	and	CCONJ
ajfa-5085	181	3	conclusion	conclusion	NOUN
ajfa-5085	181	4	this	this	DET
ajfa-5085	181	5	paper	paper	NOUN
ajfa-5085	181	6	investigates	investigate	NOUN
ajfa-5085	181	7	and	and	CCONJ
ajfa-5085	181	8	reports	report	NOUN
ajfa-5085	181	9	on	on	ADP
ajfa-5085	181	10	the	the	DET
ajfa-5085	181	11	extent	extent	NOUN
ajfa-5085	181	12	,	,	PUNCT
ajfa-5085	181	13	nature	nature	NOUN
ajfa-5085	181	14	and	and	CCONJ
ajfa-5085	181	15	determinants	determinant	NOUN
ajfa-5085	181	16	of	of	ADP
ajfa-5085	181	17	ifr	ifr	PROPN
ajfa-5085	181	18	practices	practice	NOUN
ajfa-5085	181	19	among	among	ADP
ajfa-5085	181	20	companies	company	NOUN
ajfa-5085	181	21	listed	list	VERB
ajfa-5085	181	22	in	in	ADP
ajfa-5085	181	23	tadawul	tadawul	NOUN
ajfa-5085	181	24	and	and	CCONJ
ajfa-5085	181	25	msm	msm	NOUN
ajfa-5085	181	26	.	.	PUNCT
ajfa-5085	182	1	as	as	SCONJ
ajfa-5085	182	2	there	there	PRON
ajfa-5085	182	3	is	be	VERB
ajfa-5085	182	4	little	little	ADJ
ajfa-5085	182	5	empirical	empirical	ADJ
ajfa-5085	182	6	study	study	NOUN
ajfa-5085	182	7	on	on	ADP
ajfa-5085	182	8	ifr	ifr	PROPN
ajfa-5085	182	9	practices	practice	NOUN
ajfa-5085	182	10	in	in	ADP
ajfa-5085	182	11	the	the	DET
ajfa-5085	182	12	middle	middle	PROPN
ajfa-5085	182	13	east	east	PROPN
ajfa-5085	182	14	region	region	NOUN
ajfa-5085	182	15	this	this	DET
ajfa-5085	182	16	paper	paper	NOUN
ajfa-5085	182	17	is	be	AUX
ajfa-5085	182	18	an	an	DET
ajfa-5085	182	19	important	important	ADJ
ajfa-5085	182	20	contribution	contribution	NOUN
ajfa-5085	182	21	to	to	ADP
ajfa-5085	182	22	filling	fill	VERB
ajfa-5085	182	23	the	the	DET
ajfa-5085	182	24	gap	gap	NOUN
ajfa-5085	182	25	the	the	DET
ajfa-5085	182	26	literature	literature	NOUN
ajfa-5085	182	27	.	.	PUNCT
ajfa-5085	183	1	the	the	DET
ajfa-5085	183	2	paper	paper	NOUN
ajfa-5085	183	3	provides	provide	VERB
ajfa-5085	183	4	insights	insight	NOUN
ajfa-5085	183	5	into	into	ADP
ajfa-5085	183	6	ifr	ifr	PROPN
ajfa-5085	183	7	in	in	ADP
ajfa-5085	183	8	the	the	DET
ajfa-5085	183	9	middle	middle	PROPN
ajfa-5085	183	10	east	east	PROPN
ajfa-5085	183	11	that	that	PRON
ajfa-5085	183	12	will	will	AUX
ajfa-5085	183	13	benefit	benefit	VERB
ajfa-5085	183	14	all	all	DET
ajfa-5085	183	15	stakeholders	stakeholder	NOUN
ajfa-5085	183	16	with	with	ADP
ajfa-5085	183	17	an	an	DET
ajfa-5085	183	18	interest	interest	NOUN
ajfa-5085	183	19	in	in	ADP
ajfa-5085	183	20	corporate	corporate	ADJ
ajfa-5085	183	21	reporting	reporting	NOUN
ajfa-5085	183	22	.	.	PUNCT
ajfa-5085	184	1	data	datum	NOUN
ajfa-5085	184	2	has	have	AUX
ajfa-5085	184	3	been	be	AUX
ajfa-5085	184	4	collected	collect	VERB
ajfa-5085	184	5	and	and	CCONJ
ajfa-5085	184	6	analysed	analyse	VERB
ajfa-5085	184	7	on	on	ADP
ajfa-5085	184	8	266	266	NUM
ajfa-5085	184	9	companies	company	NOUN
ajfa-5085	184	10	listed	list	VERB
ajfa-5085	184	11	on	on	ADP
ajfa-5085	184	12	the	the	DET
ajfa-5085	184	13	stock	stock	NOUN
ajfa-5085	184	14	markets	market	NOUN
ajfa-5085	184	15	in	in	ADP
ajfa-5085	184	16	saudi	saudi	PROPN
ajfa-5085	184	17	arabia	arabia	PROPN
ajfa-5085	184	18	and	and	CCONJ
ajfa-5085	184	19	oman	oman	PROPN
ajfa-5085	184	20	.	.	PUNCT
ajfa-5085	185	1	while	while	SCONJ
ajfa-5085	185	2	246	246	NUM
ajfa-5085	185	3	of	of	ADP
ajfa-5085	185	4	these	these	DET
ajfa-5085	185	5	companies	company	NOUN
ajfa-5085	185	6	maintain	maintain	VERB
ajfa-5085	185	7	websites	website	NOUN
ajfa-5085	185	8	,	,	PUNCT
ajfa-5085	185	9	only	only	ADV
ajfa-5085	185	10	154	154	NUM
ajfa-5085	185	11	provide	provide	VERB
ajfa-5085	185	12	internet	internet	NOUN
ajfa-5085	185	13	financial	financial	ADJ
ajfa-5085	185	14	reporting	reporting	NOUN
ajfa-5085	185	15	on	on	ADP
ajfa-5085	185	16	their	their	PRON
ajfa-5085	185	17	websites	website	NOUN
ajfa-5085	185	18	.	.	PUNCT
ajfa-5085	186	1	the	the	DET
ajfa-5085	186	2	majority	majority	NOUN
ajfa-5085	186	3	of	of	ADP
ajfa-5085	186	4	these	these	DET
ajfa-5085	186	5	companies	company	NOUN
ajfa-5085	186	6	use	use	VERB
ajfa-5085	186	7	the	the	DET
ajfa-5085	186	8	pdf	pdf	NOUN
ajfa-5085	186	9	format	format	NOUN
ajfa-5085	186	10	to	to	PART
ajfa-5085	186	11	publish	publish	VERB
ajfa-5085	186	12	financial	financial	ADJ
ajfa-5085	186	13	information	information	NOUN
ajfa-5085	186	14	and	and	CCONJ
ajfa-5085	186	15	some	some	DET
ajfa-5085	186	16	companies	company	NOUN
ajfa-5085	186	17	use	use	VERB
ajfa-5085	186	18	the	the	DET
ajfa-5085	186	19	internet	internet	NOUN
ajfa-5085	186	20	to	to	PART
ajfa-5085	186	21	provide	provide	VERB
ajfa-5085	186	22	additional	additional	ADJ
ajfa-5085	186	23	financial	financial	ADJ
ajfa-5085	186	24	information	information	NOUN
ajfa-5085	186	25	,	,	PUNCT
ajfa-5085	186	26	in	in	ADP
ajfa-5085	186	27	the	the	DET
ajfa-5085	186	28	form	form	NOUN
ajfa-5085	186	29	of	of	ADP
ajfa-5085	186	30	financial	financial	ADJ
ajfa-5085	186	31	highlights	highlight	NOUN
ajfa-5085	186	32	.	.	PUNCT
ajfa-5085	187	1	this	this	DET
ajfa-5085	187	2	study	study	NOUN
ajfa-5085	187	3	reveals	reveal	VERB
ajfa-5085	187	4	a	a	DET
ajfa-5085	187	5	good	good	ADJ
ajfa-5085	187	6	use	use	NOUN
ajfa-5085	187	7	of	of	ADP
ajfa-5085	187	8	the	the	DET
ajfa-5085	187	9	internet	internet	NOUN
ajfa-5085	187	10	for	for	ADP
ajfa-5085	187	11	financial	financial	ADJ
ajfa-5085	187	12	reporting	reporting	NOUN
ajfa-5085	187	13	purposes	purpose	NOUN
ajfa-5085	187	14	in	in	ADP
ajfa-5085	187	15	saudi	saudi	PROPN
ajfa-5085	187	16	arabia	arabia	PROPN
ajfa-5085	187	17	and	and	CCONJ
ajfa-5085	187	18	oman	oman	PROPN
ajfa-5085	187	19	.	.	PUNCT
ajfa-5085	188	1	asian	asian	ADJ
ajfa-5085	188	2	journal	journal	PROPN
ajfa-5085	188	3	of	of	ADP
ajfa-5085	188	4	finance	finance	PROPN
ajfa-5085	188	5	&	&	CCONJ
ajfa-5085	188	6	accounting	accounting	PROPN
ajfa-5085	188	7	issn	issn	PROPN
ajfa-5085	188	8	1946	1946	NUM
ajfa-5085	188	9	-	-	PUNCT
ajfa-5085	188	10	052x	052x	PROPN
ajfa-5085	188	11	2014	2014	NUM
ajfa-5085	188	12	,	,	PUNCT
ajfa-5085	188	13	vol	vol	NOUN
ajfa-5085	188	14	.	.	PROPN
ajfa-5085	189	1	6	6	NUM
ajfa-5085	189	2	,	,	PUNCT
ajfa-5085	189	3	no	no	INTJ
ajfa-5085	189	4	.	.	NOUN
ajfa-5085	189	5	1	1	NUM
ajfa-5085	189	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	189	7	83	83	NUM
ajfa-5085	189	8	the	the	DET
ajfa-5085	189	9	results	result	NOUN
ajfa-5085	189	10	show	show	VERB
ajfa-5085	189	11	that	that	SCONJ
ajfa-5085	189	12	large	large	ADJ
ajfa-5085	189	13	firms	firm	NOUN
ajfa-5085	189	14	tend	tend	VERB
ajfa-5085	189	15	to	to	PART
ajfa-5085	189	16	disclose	disclose	VERB
ajfa-5085	189	17	more	more	ADJ
ajfa-5085	189	18	financial	financial	ADJ
ajfa-5085	189	19	information	information	NOUN
ajfa-5085	189	20	in	in	ADP
ajfa-5085	189	21	order	order	NOUN
ajfa-5085	189	22	to	to	PART
ajfa-5085	189	23	reduce	reduce	VERB
ajfa-5085	189	24	information	information	NOUN
ajfa-5085	189	25	asymmetry	asymmetry	NOUN
ajfa-5085	189	26	and	and	CCONJ
ajfa-5085	189	27	also	also	ADV
ajfa-5085	189	28	reduce	reduce	VERB
ajfa-5085	189	29	agency	agency	NOUN
ajfa-5085	189	30	costs	cost	NOUN
ajfa-5085	189	31	.	.	PUNCT
ajfa-5085	190	1	also	also	ADV
ajfa-5085	190	2	,	,	PUNCT
ajfa-5085	190	3	the	the	DET
ajfa-5085	190	4	more	more	ADJ
ajfa-5085	190	5	exposure	exposure	NOUN
ajfa-5085	190	6	large	large	ADJ
ajfa-5085	190	7	firms	firm	NOUN
ajfa-5085	190	8	are	be	AUX
ajfa-5085	190	9	subjected	subject	VERB
ajfa-5085	190	10	to	to	PART
ajfa-5085	190	11	leads	lead	NOUN
ajfa-5085	190	12	to	to	ADP
ajfa-5085	190	13	the	the	DET
ajfa-5085	190	14	firms	firm	NOUN
ajfa-5085	190	15	being	be	AUX
ajfa-5085	190	16	under	under	ADP
ajfa-5085	190	17	higher	high	ADJ
ajfa-5085	190	18	pressure	pressure	NOUN
ajfa-5085	190	19	to	to	PART
ajfa-5085	190	20	disclose	disclose	VERB
ajfa-5085	190	21	information	information	NOUN
ajfa-5085	190	22	.	.	PUNCT
ajfa-5085	191	1	large	large	ADJ
ajfa-5085	191	2	corporations	corporation	NOUN
ajfa-5085	191	3	seem	seem	VERB
ajfa-5085	191	4	to	to	PART
ajfa-5085	191	5	disclose	disclose	VERB
ajfa-5085	191	6	information	information	NOUN
ajfa-5085	191	7	on	on	ADP
ajfa-5085	191	8	the	the	DET
ajfa-5085	191	9	internet	internet	NOUN
ajfa-5085	191	10	due	due	ADP
ajfa-5085	191	11	to	to	ADP
ajfa-5085	191	12	the	the	DET
ajfa-5085	191	13	fact	fact	NOUN
ajfa-5085	191	14	they	they	PRON
ajfa-5085	191	15	can	can	AUX
ajfa-5085	191	16	benefit	benefit	VERB
ajfa-5085	191	17	from	from	ADP
ajfa-5085	191	18	the	the	DET
ajfa-5085	191	19	lower	low	ADJ
ajfa-5085	191	20	cost	cost	NOUN
ajfa-5085	191	21	that	that	PRON
ajfa-5085	191	22	results	result	VERB
ajfa-5085	191	23	from	from	ADP
ajfa-5085	191	24	these	these	DET
ajfa-5085	191	25	firms	firm	NOUN
ajfa-5085	191	26	having	have	VERB
ajfa-5085	191	27	the	the	DET
ajfa-5085	191	28	resources	resource	NOUN
ajfa-5085	191	29	to	to	PART
ajfa-5085	191	30	do	do	VERB
ajfa-5085	191	31	so	so	ADV
ajfa-5085	191	32	.	.	PUNCT
ajfa-5085	192	1	additionally	additionally	ADV
ajfa-5085	192	2	,	,	PUNCT
ajfa-5085	192	3	the	the	DET
ajfa-5085	192	4	results	result	NOUN
ajfa-5085	192	5	are	be	AUX
ajfa-5085	192	6	consistent	consistent	ADJ
ajfa-5085	192	7	with	with	ADP
ajfa-5085	192	8	agency	agency	NOUN
ajfa-5085	192	9	theory	theory	NOUN
ajfa-5085	192	10	that	that	SCONJ
ajfa-5085	192	11	large	large	ADJ
ajfa-5085	192	12	firms	firm	NOUN
ajfa-5085	192	13	attempt	attempt	VERB
ajfa-5085	192	14	to	to	PART
ajfa-5085	192	15	reduce	reduce	VERB
ajfa-5085	192	16	the	the	DET
ajfa-5085	192	17	high	high	ADJ
ajfa-5085	192	18	agency	agency	NOUN
ajfa-5085	192	19	costs	cost	NOUN
ajfa-5085	192	20	associated	associate	VERB
ajfa-5085	192	21	with	with	ADP
ajfa-5085	192	22	information	information	NOUN
ajfa-5085	192	23	asymmetry	asymmetry	NOUN
ajfa-5085	192	24	between	between	ADP
ajfa-5085	192	25	market	market	NOUN
ajfa-5085	192	26	participants	participant	NOUN
ajfa-5085	192	27	by	by	ADP
ajfa-5085	192	28	disclosing	disclose	VERB
ajfa-5085	192	29	a	a	DET
ajfa-5085	192	30	large	large	ADJ
ajfa-5085	192	31	flow	flow	NOUN
ajfa-5085	192	32	of	of	ADP
ajfa-5085	192	33	corporate	corporate	ADJ
ajfa-5085	192	34	information	information	NOUN
ajfa-5085	192	35	.	.	PUNCT
ajfa-5085	193	1	furthermore	furthermore	ADV
ajfa-5085	193	2	,	,	PUNCT
ajfa-5085	193	3	according	accord	VERB
ajfa-5085	193	4	to	to	ADP
ajfa-5085	193	5	the	the	DET
ajfa-5085	193	6	political	political	ADJ
ajfa-5085	193	7	cost	cost	NOUN
ajfa-5085	193	8	hypothesis	hypothesis	NOUN
ajfa-5085	193	9	,	,	PUNCT
ajfa-5085	193	10	large	large	ADJ
ajfa-5085	193	11	firms	firm	NOUN
ajfa-5085	193	12	attract	attract	VERB
ajfa-5085	193	13	more	more	ADJ
ajfa-5085	193	14	financial	financial	ADJ
ajfa-5085	193	15	analysts	analyst	NOUN
ajfa-5085	193	16	putting	put	VERB
ajfa-5085	193	17	firms	firm	NOUN
ajfa-5085	193	18	under	under	ADP
ajfa-5085	193	19	higher	high	ADJ
ajfa-5085	193	20	pressure	pressure	NOUN
ajfa-5085	193	21	because	because	SCONJ
ajfa-5085	193	22	they	they	PRON
ajfa-5085	193	23	are	be	AUX
ajfa-5085	193	24	more	more	ADV
ajfa-5085	193	25	publicly	publicly	ADV
ajfa-5085	193	26	visible	visible	ADJ
ajfa-5085	193	27	.	.	PUNCT
ajfa-5085	194	1	the	the	DET
ajfa-5085	194	2	benefits	benefit	NOUN
ajfa-5085	194	3	to	to	PART
ajfa-5085	194	4	be	be	AUX
ajfa-5085	194	5	derived	derive	VERB
ajfa-5085	194	6	from	from	ADP
ajfa-5085	194	7	ifr	ifr	PROPN
ajfa-5085	194	8	in	in	ADP
ajfa-5085	194	9	the	the	DET
ajfa-5085	194	10	modern	modern	ADJ
ajfa-5085	194	11	era	era	NOUN
ajfa-5085	194	12	of	of	ADP
ajfa-5085	194	13	globalisation	globalisation	NOUN
ajfa-5085	194	14	and	and	CCONJ
ajfa-5085	194	15	endemic	endemic	ADJ
ajfa-5085	194	16	market	market	NOUN
ajfa-5085	194	17	inter	inter	NOUN
ajfa-5085	194	18	-	-	NOUN
ajfa-5085	194	19	linkages	linkage	NOUN
ajfa-5085	194	20	are	be	AUX
ajfa-5085	194	21	likely	likely	ADJ
ajfa-5085	194	22	to	to	PART
ajfa-5085	194	23	far	far	ADV
ajfa-5085	194	24	outweigh	outweigh	VERB
ajfa-5085	194	25	the	the	DET
ajfa-5085	194	26	pecuniary	pecuniary	ADJ
ajfa-5085	194	27	costs	cost	NOUN
ajfa-5085	194	28	.	.	PUNCT
ajfa-5085	195	1	the	the	DET
ajfa-5085	195	2	current	current	ADJ
ajfa-5085	195	3	level	level	NOUN
ajfa-5085	195	4	of	of	ADP
ajfa-5085	195	5	technological	technological	ADJ
ajfa-5085	195	6	expertise	expertise	NOUN
ajfa-5085	195	7	and	and	CCONJ
ajfa-5085	195	8	development	development	NOUN
ajfa-5085	195	9	in	in	ADP
ajfa-5085	195	10	the	the	DET
ajfa-5085	195	11	arabian	arabian	ADJ
ajfa-5085	195	12	gulf	gulf	PROPN
ajfa-5085	195	13	is	be	AUX
ajfa-5085	195	14	more	more	ADJ
ajfa-5085	195	15	than	than	ADP
ajfa-5085	195	16	adequate	adequate	ADJ
ajfa-5085	195	17	for	for	ADP
ajfa-5085	195	18	the	the	DET
ajfa-5085	195	19	creation	creation	NOUN
ajfa-5085	195	20	,	,	PUNCT
ajfa-5085	195	21	operation	operation	NOUN
ajfa-5085	195	22	and	and	CCONJ
ajfa-5085	195	23	maintenance	maintenance	NOUN
ajfa-5085	195	24	of	of	ADP
ajfa-5085	195	25	corporate	corporate	ADJ
ajfa-5085	195	26	websites	website	NOUN
ajfa-5085	195	27	for	for	ADP
ajfa-5085	195	28	ifr	ifr	NOUN
ajfa-5085	195	29	purposes	purpose	NOUN
ajfa-5085	195	30	.	.	PUNCT
ajfa-5085	196	1	however	however	ADV
ajfa-5085	196	2	,	,	PUNCT
ajfa-5085	196	3	perceptions	perception	NOUN
ajfa-5085	196	4	about	about	ADP
ajfa-5085	196	5	cost	cost	NOUN
ajfa-5085	196	6	and	and	CCONJ
ajfa-5085	196	7	technological	technological	ADJ
ajfa-5085	196	8	expertise	expertise	NOUN
ajfa-5085	196	9	may	may	AUX
ajfa-5085	196	10	be	be	AUX
ajfa-5085	196	11	limiting	limit	VERB
ajfa-5085	196	12	the	the	DET
ajfa-5085	196	13	widespread	widespread	ADJ
ajfa-5085	196	14	implementation	implementation	NOUN
ajfa-5085	196	15	of	of	ADP
ajfa-5085	196	16	ifr	ifr	NOUN
ajfa-5085	196	17	among	among	ADP
ajfa-5085	196	18	companies	company	NOUN
ajfa-5085	196	19	in	in	ADP
ajfa-5085	196	20	the	the	DET
ajfa-5085	196	21	arabian	arabian	ADJ
ajfa-5085	196	22	gulf	gulf	PROPN
ajfa-5085	196	23	.	.	PUNCT
ajfa-5085	197	1	nonetheless	nonetheless	ADV
ajfa-5085	197	2	,	,	PUNCT
ajfa-5085	197	3	apart	apart	ADV
ajfa-5085	197	4	from	from	ADP
ajfa-5085	197	5	initial	initial	ADJ
ajfa-5085	197	6	set	set	NOUN
ajfa-5085	197	7	-	-	PUNCT
ajfa-5085	197	8	up	up	ADP
ajfa-5085	197	9	costs	cost	NOUN
ajfa-5085	197	10	,	,	PUNCT
ajfa-5085	197	11	which	which	PRON
ajfa-5085	197	12	are	be	AUX
ajfa-5085	197	13	relatively	relatively	ADV
ajfa-5085	197	14	minor	minor	ADJ
ajfa-5085	197	15	,	,	PUNCT
ajfa-5085	197	16	the	the	DET
ajfa-5085	197	17	ongoing	ongoing	ADJ
ajfa-5085	197	18	long	long	ADJ
ajfa-5085	197	19	-	-	PUNCT
ajfa-5085	197	20	term	term	NOUN
ajfa-5085	197	21	costs	cost	NOUN
ajfa-5085	197	22	of	of	ADP
ajfa-5085	197	23	operating	operate	VERB
ajfa-5085	197	24	and	and	CCONJ
ajfa-5085	197	25	maintaining	maintain	VERB
ajfa-5085	197	26	corporate	corporate	ADJ
ajfa-5085	197	27	websites	website	NOUN
ajfa-5085	197	28	for	for	ADP
ajfa-5085	197	29	ifr	ifr	NOUN
ajfa-5085	197	30	purposes	purpose	NOUN
ajfa-5085	197	31	are	be	AUX
ajfa-5085	197	32	minimal	minimal	ADJ
ajfa-5085	197	33	.	.	PUNCT
ajfa-5085	198	1	however	however	ADV
ajfa-5085	198	2	,	,	PUNCT
ajfa-5085	198	3	the	the	DET
ajfa-5085	198	4	results	result	NOUN
ajfa-5085	198	5	show	show	VERB
ajfa-5085	198	6	that	that	SCONJ
ajfa-5085	198	7	large	large	ADJ
ajfa-5085	198	8	firms	firm	NOUN
ajfa-5085	198	9	tend	tend	VERB
ajfa-5085	198	10	to	to	PART
ajfa-5085	198	11	disclose	disclose	VERB
ajfa-5085	198	12	more	more	ADJ
ajfa-5085	198	13	financial	financial	ADJ
ajfa-5085	198	14	information	information	NOUN
ajfa-5085	198	15	in	in	ADP
ajfa-5085	198	16	order	order	NOUN
ajfa-5085	198	17	to	to	PART
ajfa-5085	198	18	reduce	reduce	VERB
ajfa-5085	198	19	information	information	NOUN
ajfa-5085	198	20	asymmetry	asymmetry	NOUN
ajfa-5085	198	21	and	and	CCONJ
ajfa-5085	198	22	also	also	ADV
ajfa-5085	198	23	reduce	reduce	VERB
ajfa-5085	198	24	agency	agency	NOUN
ajfa-5085	198	25	costs	cost	NOUN
ajfa-5085	198	26	.	.	PUNCT
ajfa-5085	199	1	also	also	ADV
ajfa-5085	199	2	,	,	PUNCT
ajfa-5085	199	3	the	the	DET
ajfa-5085	199	4	more	more	ADJ
ajfa-5085	199	5	exposure	exposure	NOUN
ajfa-5085	199	6	large	large	ADJ
ajfa-5085	199	7	firms	firm	NOUN
ajfa-5085	199	8	are	be	AUX
ajfa-5085	199	9	subjected	subject	VERB
ajfa-5085	199	10	to	to	PART
ajfa-5085	199	11	leads	lead	NOUN
ajfa-5085	199	12	to	to	ADP
ajfa-5085	199	13	the	the	DET
ajfa-5085	199	14	firms	firm	NOUN
ajfa-5085	199	15	being	be	AUX
ajfa-5085	199	16	under	under	ADP
ajfa-5085	199	17	higher	high	ADJ
ajfa-5085	199	18	pressure	pressure	NOUN
ajfa-5085	199	19	to	to	PART
ajfa-5085	199	20	disclose	disclose	VERB
ajfa-5085	199	21	information	information	NOUN
ajfa-5085	199	22	.	.	PUNCT
ajfa-5085	200	1	perhaps	perhaps	ADV
ajfa-5085	200	2	the	the	DET
ajfa-5085	200	3	“	"	PUNCT
ajfa-5085	200	4	novelty	novelty	NOUN
ajfa-5085	200	5	”	"	PUNCT
ajfa-5085	200	6	factor	factor	NOUN
ajfa-5085	200	7	is	be	AUX
ajfa-5085	200	8	the	the	DET
ajfa-5085	200	9	main	main	ADJ
ajfa-5085	200	10	factor	factor	NOUN
ajfa-5085	200	11	responsible	responsible	ADJ
ajfa-5085	200	12	for	for	ADP
ajfa-5085	200	13	the	the	DET
ajfa-5085	200	14	current	current	ADJ
ajfa-5085	200	15	low	low	ADJ
ajfa-5085	200	16	uptake	uptake	NOUN
ajfa-5085	200	17	of	of	ADP
ajfa-5085	200	18	ifr	ifr	NOUN
ajfa-5085	200	19	among	among	ADP
ajfa-5085	200	20	companies	company	NOUN
ajfa-5085	200	21	in	in	ADP
ajfa-5085	200	22	saudi	saudi	PROPN
ajfa-5085	200	23	arabia	arabia	PROPN
ajfa-5085	200	24	and	and	CCONJ
ajfa-5085	200	25	oman	oman	PROPN
ajfa-5085	200	26	.	.	PUNCT
ajfa-5085	201	1	this	this	PRON
ajfa-5085	201	2	is	be	AUX
ajfa-5085	201	3	likely	likely	ADJ
ajfa-5085	201	4	to	to	PART
ajfa-5085	201	5	be	be	AUX
ajfa-5085	201	6	generalisable	generalisable	ADJ
ajfa-5085	201	7	to	to	ADP
ajfa-5085	201	8	other	other	ADJ
ajfa-5085	201	9	countries	country	NOUN
ajfa-5085	201	10	in	in	ADP
ajfa-5085	201	11	the	the	DET
ajfa-5085	201	12	arabian	arabian	PROPN
ajfa-5085	201	13	gulf	gulf	PROPN
ajfa-5085	201	14	region	region	NOUN
ajfa-5085	201	15	,	,	PUNCT
ajfa-5085	201	16	and	and	CCONJ
ajfa-5085	201	17	possibly	possibly	ADV
ajfa-5085	201	18	the	the	DET
ajfa-5085	201	19	broader	broad	ADJ
ajfa-5085	201	20	middle	middle	PROPN
ajfa-5085	201	21	east	east	PROPN
ajfa-5085	201	22	.	.	PUNCT
ajfa-5085	202	1	if	if	SCONJ
ajfa-5085	202	2	that	that	PRON
ajfa-5085	202	3	is	be	AUX
ajfa-5085	202	4	the	the	DET
ajfa-5085	202	5	case	case	NOUN
ajfa-5085	202	6	,	,	PUNCT
ajfa-5085	202	7	the	the	DET
ajfa-5085	202	8	region	region	NOUN
ajfa-5085	202	9	is	be	AUX
ajfa-5085	202	10	likely	likely	ADJ
ajfa-5085	202	11	to	to	PART
ajfa-5085	202	12	witness	witness	VERB
ajfa-5085	202	13	an	an	DET
ajfa-5085	202	14	upsurge	upsurge	NOUN
ajfa-5085	202	15	in	in	ADP
ajfa-5085	202	16	ifr	ifr	PROPN
ajfa-5085	202	17	over	over	ADP
ajfa-5085	202	18	the	the	DET
ajfa-5085	202	19	next	next	ADJ
ajfa-5085	202	20	few	few	ADJ
ajfa-5085	202	21	years	year	NOUN
ajfa-5085	202	22	and	and	CCONJ
ajfa-5085	202	23	regulators	regulator	NOUN
ajfa-5085	202	24	and	and	CCONJ
ajfa-5085	202	25	other	other	ADJ
ajfa-5085	202	26	governmental	governmental	ADJ
ajfa-5085	202	27	agencies	agency	NOUN
ajfa-5085	202	28	,	,	PUNCT
ajfa-5085	202	29	as	as	ADV
ajfa-5085	202	30	well	well	ADV
ajfa-5085	202	31	as	as	ADP
ajfa-5085	202	32	other	other	ADJ
ajfa-5085	202	33	stakeholder	stakeholder	NOUN
ajfa-5085	202	34	groups	group	NOUN
ajfa-5085	202	35	will	will	AUX
ajfa-5085	202	36	need	need	VERB
ajfa-5085	202	37	to	to	PART
ajfa-5085	202	38	be	be	AUX
ajfa-5085	202	39	prepared	prepare	VERB
ajfa-5085	202	40	for	for	ADP
ajfa-5085	202	41	this	this	DET
ajfa-5085	202	42	imminent	imminent	ADJ
ajfa-5085	202	43	development	development	NOUN
ajfa-5085	202	44	.	.	PUNCT
ajfa-5085	203	1	nonetheless	nonetheless	ADV
ajfa-5085	203	2	,	,	PUNCT
ajfa-5085	203	3	there	there	PRON
ajfa-5085	203	4	is	be	VERB
ajfa-5085	203	5	little	little	ADJ
ajfa-5085	203	6	by	by	ADP
ajfa-5085	203	7	way	way	NOUN
ajfa-5085	203	8	of	of	ADP
ajfa-5085	203	9	regulatory	regulatory	ADJ
ajfa-5085	203	10	guidance	guidance	NOUN
ajfa-5085	203	11	or	or	CCONJ
ajfa-5085	203	12	pronouncement	pronouncement	NOUN
ajfa-5085	203	13	on	on	ADP
ajfa-5085	203	14	ifr	ifr	PROPN
ajfa-5085	203	15	in	in	ADP
ajfa-5085	203	16	saudi	saudi	PROPN
ajfa-5085	203	17	arabia	arabia	PROPN
ajfa-5085	203	18	and	and	CCONJ
ajfa-5085	203	19	oman	oman	PROPN
ajfa-5085	203	20	and	and	CCONJ
ajfa-5085	203	21	perhaps	perhaps	ADV
ajfa-5085	203	22	in	in	ADP
ajfa-5085	203	23	most	most	ADJ
ajfa-5085	203	24	countries	country	NOUN
ajfa-5085	203	25	of	of	ADP
ajfa-5085	203	26	the	the	DET
ajfa-5085	203	27	middle	middle	PROPN
ajfa-5085	203	28	east	east	PROPN
ajfa-5085	203	29	.	.	PUNCT
ajfa-5085	204	1	this	this	DET
ajfa-5085	204	2	situation	situation	NOUN
ajfa-5085	204	3	needs	need	VERB
ajfa-5085	204	4	to	to	PART
ajfa-5085	204	5	be	be	AUX
ajfa-5085	204	6	remedied	remedied	ADJ
ajfa-5085	204	7	in	in	ADP
ajfa-5085	204	8	advance	advance	NOUN
ajfa-5085	204	9	.	.	PUNCT
ajfa-5085	205	1	references	reference	NOUN
ajfa-5085	205	2	abd	abd	PROPN
ajfa-5085	205	3	el	el	PROPN
ajfa-5085	205	4	salam	salam	PROPN
ajfa-5085	205	5	,	,	PUNCT
ajfa-5085	205	6	o.h	o.h	PROPN
ajfa-5085	205	7	.	.	PROPN
ajfa-5085	205	8	(	(	PUNCT
ajfa-5085	205	9	1999	1999	NUM
ajfa-5085	205	10	)	)	PUNCT
ajfa-5085	205	11	.	.	PUNCT
ajfa-5085	206	1	the	the	DET
ajfa-5085	206	2	introduction	introduction	NOUN
ajfa-5085	206	3	and	and	CCONJ
ajfa-5085	206	4	application	application	NOUN
ajfa-5085	206	5	of	of	ADP
ajfa-5085	206	6	international	international	ADJ
ajfa-5085	206	7	accounting	accounting	NOUN
ajfa-5085	206	8	standards	standard	NOUN
ajfa-5085	206	9	to	to	ADP
ajfa-5085	206	10	accounting	account	VERB
ajfa-5085	206	11	disclosure	disclosure	NOUN
ajfa-5085	206	12	regulations	regulation	NOUN
ajfa-5085	206	13	of	of	ADP
ajfa-5085	206	14	a	a	DET
ajfa-5085	206	15	capital	capital	NOUN
ajfa-5085	206	16	market	market	NOUN
ajfa-5085	206	17	in	in	ADP
ajfa-5085	206	18	developing	develop	VERB
ajfa-5085	206	19	country	country	NOUN
ajfa-5085	206	20	:	:	PUNCT
ajfa-5085	206	21	the	the	DET
ajfa-5085	206	22	case	case	NOUN
ajfa-5085	206	23	of	of	ADP
ajfa-5085	206	24	egypt	egypt	PROPN
ajfa-5085	206	25	,	,	PUNCT
ajfa-5085	206	26	phd	phd	NOUN
ajfa-5085	206	27	thesis	thesis	NOUN
ajfa-5085	206	28	,	,	PUNCT
ajfa-5085	206	29	heriot	heriot	NOUN
ajfa-5085	206	30	-	-	PUNCT
ajfa-5085	206	31	watt	watt	NOUN
ajfa-5085	206	32	university	university	PROPN
ajfa-5085	206	33	,	,	PUNCT
ajfa-5085	206	34	edinburgh	edinburgh	PROPN
ajfa-5085	206	35	.	.	PUNCT
ajfa-5085	207	1	ahmed	ahmed	PROPN
ajfa-5085	207	2	,	,	PUNCT
ajfa-5085	207	3	k.	k.	PROPN
ajfa-5085	207	4	,	,	PUNCT
ajfa-5085	207	5	&	&	CCONJ
ajfa-5085	207	6	nicholls	nicholls	PROPN
ajfa-5085	207	7	,	,	PUNCT
ajfa-5085	207	8	d.	d.	PROPN
ajfa-5085	207	9	(	(	PUNCT
ajfa-5085	207	10	1994	1994	NUM
ajfa-5085	207	11	)	)	PUNCT
ajfa-5085	207	12	.	.	PUNCT
ajfa-5085	208	1	the	the	DET
ajfa-5085	208	2	impact	impact	NOUN
ajfa-5085	208	3	of	of	ADP
ajfa-5085	208	4	non	non	ADJ
ajfa-5085	208	5	-	-	ADJ
ajfa-5085	208	6	financial	financial	ADJ
ajfa-5085	208	7	company	company	NOUN
ajfa-5085	208	8	characteristics	characteristic	NOUN
ajfa-5085	208	9	on	on	ADP
ajfa-5085	208	10	mandatory	mandatory	ADJ
ajfa-5085	208	11	disclosure	disclosure	NOUN
ajfa-5085	208	12	compliance	compliance	NOUN
ajfa-5085	208	13	in	in	ADP
ajfa-5085	208	14	developing	develop	VERB
ajfa-5085	208	15	countries	country	NOUN
ajfa-5085	208	16	:	:	PUNCT
ajfa-5085	208	17	the	the	DET
ajfa-5085	208	18	case	case	NOUN
ajfa-5085	208	19	of	of	ADP
ajfa-5085	208	20	bangladesh	bangladesh	NOUN
ajfa-5085	208	21	.	.	PUNCT
ajfa-5085	209	1	the	the	DET
ajfa-5085	209	2	international	international	ADJ
ajfa-5085	209	3	journal	journal	NOUN
ajfa-5085	209	4	of	of	ADP
ajfa-5085	209	5	accounting	accounting	NOUN
ajfa-5085	209	6	,	,	PUNCT
ajfa-5085	209	7	29	29	NUM
ajfa-5085	209	8	,	,	PUNCT
ajfa-5085	209	9	62	62	NUM
ajfa-5085	209	10	-	-	SYM
ajfa-5085	209	11	77	77	NUM
ajfa-5085	209	12	.	.	PUNCT
ajfa-5085	210	1	allam	allam	PROPN
ajfa-5085	210	2	,	,	PUNCT
ajfa-5085	210	3	a.	a.	PROPN
ajfa-5085	210	4	,	,	PUNCT
ajfa-5085	210	5	&	&	CCONJ
ajfa-5085	210	6	lymer	lymer	PROPN
ajfa-5085	210	7	,	,	PUNCT
ajfa-5085	210	8	a.	a.	NOUN
ajfa-5085	210	9	(	(	PUNCT
ajfa-5085	210	10	2002	2002	NUM
ajfa-5085	210	11	)	)	PUNCT
ajfa-5085	210	12	.	.	PUNCT
ajfa-5085	211	1	benchmarking	benchmarke	VERB
ajfa-5085	211	2	financial	financial	ADJ
ajfa-5085	211	3	reporting	reporting	NOUN
ajfa-5085	211	4	online	online	ADV
ajfa-5085	211	5	:	:	PUNCT
ajfa-5085	211	6	the	the	DET
ajfa-5085	211	7	2001	2001	NUM
ajfa-5085	211	8	review	review	NOUN
ajfa-5085	211	9	.	.	PUNCT
ajfa-5085	212	1	working	work	VERB
ajfa-5085	212	2	paper	paper	NOUN
ajfa-5085	212	3	,	,	PUNCT
ajfa-5085	212	4	university	university	NOUN
ajfa-5085	212	5	of	of	ADP
ajfa-5085	212	6	birmingham	birmingham	PROPN
ajfa-5085	212	7	,	,	PUNCT
ajfa-5085	212	8	birmingham	birmingham	PROPN
ajfa-5085	212	9	,	,	PUNCT
ajfa-5085	212	10	uk	uk	PROPN
ajfa-5085	212	11	.	.	PROPN
ajfa-5085	212	12	almilia	almilia	PROPN
ajfa-5085	212	13	,	,	PUNCT
ajfa-5085	212	14	s.	s.	PROPN
ajfa-5085	212	15	,	,	PUNCT
ajfa-5085	212	16	&	&	CCONJ
ajfa-5085	212	17	surabaya	surabaya	PROPN
ajfa-5085	212	18	,	,	PUNCT
ajfa-5085	212	19	s.	s.	PROPN
ajfa-5085	212	20	(	(	PUNCT
ajfa-5085	212	21	2009	2009	NUM
ajfa-5085	212	22	)	)	PUNCT
ajfa-5085	212	23	.	.	PUNCT
ajfa-5085	213	1	determining	determine	VERB
ajfa-5085	213	2	factors	factor	NOUN
ajfa-5085	213	3	of	of	ADP
ajfa-5085	213	4	internet	internet	NOUN
ajfa-5085	213	5	financial	financial	ADJ
ajfa-5085	213	6	reporting	reporting	NOUN
ajfa-5085	213	7	in	in	ADP
ajfa-5085	213	8	indonesia	indonesia	PROPN
ajfa-5085	213	9	.	.	PUNCT
ajfa-5085	214	1	accounting	accounting	NOUN
ajfa-5085	214	2	and	and	CCONJ
ajfa-5085	214	3	taxation	taxation	NOUN
ajfa-5085	214	4	,	,	PUNCT
ajfa-5085	214	5	1(1	1(1	NUM
ajfa-5085	214	6	)	)	PUNCT
ajfa-5085	214	7	,	,	PUNCT
ajfa-5085	214	8	87	87	NUM
ajfa-5085	214	9	-	-	SYM
ajfa-5085	214	10	99	99	NUM
ajfa-5085	214	11	.	.	PUNCT
ajfa-5085	215	1	asian	asian	ADJ
ajfa-5085	215	2	journal	journal	PROPN
ajfa-5085	215	3	of	of	ADP
ajfa-5085	215	4	finance	finance	PROPN
ajfa-5085	215	5	&	&	CCONJ
ajfa-5085	215	6	accounting	accounting	PROPN
ajfa-5085	215	7	issn	issn	PROPN
ajfa-5085	215	8	1946	1946	NUM
ajfa-5085	215	9	-	-	PUNCT
ajfa-5085	215	10	052x	052x	PROPN
ajfa-5085	215	11	2014	2014	NUM
ajfa-5085	215	12	,	,	PUNCT
ajfa-5085	215	13	vol	vol	NOUN
ajfa-5085	215	14	.	.	PROPN
ajfa-5085	216	1	6	6	NUM
ajfa-5085	216	2	,	,	PUNCT
ajfa-5085	216	3	no	no	INTJ
ajfa-5085	216	4	.	.	NOUN
ajfa-5085	216	5	1	1	NUM
ajfa-5085	216	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	216	7	84	84	NUM
ajfa-5085	216	8	aly	aly	PROPN
ajfa-5085	216	9	,	,	PUNCT
ajfa-5085	216	10	d.	d.	PROPN
ajfa-5085	216	11	,	,	PUNCT
ajfa-5085	216	12	simaon	simaon	PROPN
ajfa-5085	216	13	,	,	PUNCT
ajfa-5085	216	14	j.	j.	PROPN
ajfa-5085	216	15	,	,	PUNCT
ajfa-5085	216	16	&	&	CCONJ
ajfa-5085	216	17	hussainey	hussainey	PROPN
ajfa-5085	216	18	,	,	PUNCT
ajfa-5085	216	19	k.	k.	PROPN
ajfa-5085	216	20	(	(	PUNCT
ajfa-5085	216	21	2009	2009	NUM
ajfa-5085	216	22	)	)	PUNCT
ajfa-5085	216	23	.	.	PUNCT
ajfa-5085	217	1	determinants	determinant	NOUN
ajfa-5085	217	2	of	of	ADP
ajfa-5085	217	3	cir	cir	NOUN
ajfa-5085	217	4	:	:	PUNCT
ajfa-5085	217	5	evidence	evidence	NOUN
ajfa-5085	217	6	from	from	ADP
ajfa-5085	217	7	egypt	egypt	PROPN
ajfa-5085	217	8	.	.	PUNCT
ajfa-5085	218	1	managerial	managerial	ADJ
ajfa-5085	218	2	auditing	auditing	NOUN
ajfa-5085	218	3	journal	journal	NOUN
ajfa-5085	218	4	,	,	PUNCT
ajfa-5085	218	5	25(2	25(2	NUM
ajfa-5085	218	6	)	)	PUNCT
ajfa-5085	218	7	,	,	PUNCT
ajfa-5085	218	8	182	182	NUM
ajfa-5085	218	9	-	-	SYM
ajfa-5085	218	10	202	202	NUM
ajfa-5085	218	11	.	.	PUNCT
ajfa-5085	219	1	http://dx.doi.org/10.1108/02686901011008972	http://dx.doi.org/10.1108/02686901011008972	PROPN
ajfa-5085	219	2	.	.	PROPN
ajfa-5085	220	1	ashbaugh	ashbaugh	PROPN
ajfa-5085	220	2	,	,	PUNCT
ajfa-5085	220	3	h.	h.	PROPN
ajfa-5085	220	4	,	,	PUNCT
ajfa-5085	220	5	johnstone	johnstone	PROPN
ajfa-5085	220	6	,	,	PUNCT
ajfa-5085	220	7	k.	k.	PROPN
ajfa-5085	220	8	,	,	PUNCT
ajfa-5085	220	9	&	&	CCONJ
ajfa-5085	220	10	warfield	warfield	PROPN
ajfa-5085	220	11	,	,	PUNCT
ajfa-5085	220	12	t.	t.	PROPN
ajfa-5085	220	13	(	(	PUNCT
ajfa-5085	220	14	1999	1999	NUM
ajfa-5085	220	15	)	)	PUNCT
ajfa-5085	220	16	.	.	PUNCT
ajfa-5085	221	1	corporate	corporate	ADJ
ajfa-5085	221	2	reporting	reporting	NOUN
ajfa-5085	221	3	on	on	ADP
ajfa-5085	221	4	the	the	DET
ajfa-5085	221	5	internet	internet	NOUN
ajfa-5085	221	6	.	.	PUNCT
ajfa-5085	222	1	accounting	accounting	NOUN
ajfa-5085	222	2	horizons	horizon	NOUN
ajfa-5085	222	3	,	,	PUNCT
ajfa-5085	222	4	13(3	13(3	NUM
ajfa-5085	222	5	)	)	PUNCT
ajfa-5085	222	6	,	,	PUNCT
ajfa-5085	222	7	241	241	NUM
ajfa-5085	222	8	-	-	SYM
ajfa-5085	222	9	257	257	NUM
ajfa-5085	222	10	.	.	PUNCT
ajfa-5085	223	1	http://dx.doi.org/10.2308/acch.1999.13.3.241	http://dx.doi.org/10.2308/acch.1999.13.3.241	X
ajfa-5085	223	2	.	.	PUNCT
ajfa-5085	224	1	baker	baker	PROPN
ajfa-5085	224	2	,	,	PUNCT
ajfa-5085	224	3	c.	c.	PROPN
ajfa-5085	224	4	r.	r.	PROPN
ajfa-5085	224	5	,	,	PUNCT
ajfa-5085	224	6	&	&	CCONJ
ajfa-5085	224	7	wallage	wallage	NOUN
ajfa-5085	224	8	,	,	PUNCT
ajfa-5085	224	9	p.	p.	NOUN
ajfa-5085	224	10	(	(	PUNCT
ajfa-5085	224	11	2000	2000	NUM
ajfa-5085	224	12	)	)	PUNCT
ajfa-5085	224	13	.	.	PUNCT
ajfa-5085	225	1	the	the	DET
ajfa-5085	225	2	future	future	NOUN
ajfa-5085	225	3	of	of	ADP
ajfa-5085	225	4	financial	financial	ADJ
ajfa-5085	225	5	reporting	reporting	NOUN
ajfa-5085	225	6	in	in	ADP
ajfa-5085	225	7	europe	europe	PROPN
ajfa-5085	225	8	:	:	PUNCT
ajfa-5085	225	9	its	its	PRON
ajfa-5085	225	10	role	role	NOUN
ajfa-5085	225	11	in	in	ADP
ajfa-5085	225	12	corporate	corporate	ADJ
ajfa-5085	225	13	governance	governance	NOUN
ajfa-5085	225	14	.	.	PUNCT
ajfa-5085	226	1	the	the	DET
ajfa-5085	226	2	international	international	ADJ
ajfa-5085	226	3	journal	journal	NOUN
ajfa-5085	226	4	of	of	ADP
ajfa-5085	226	5	accounting	accounting	NOUN
ajfa-5085	226	6	,	,	PUNCT
ajfa-5085	226	7	35(2	35(2	NUM
ajfa-5085	226	8	)	)	PUNCT
ajfa-5085	226	9	,	,	PUNCT
ajfa-5085	226	10	173	173	NUM
ajfa-5085	226	11	-	-	SYM
ajfa-5085	226	12	187	187	NUM
ajfa-5085	226	13	.	.	PUNCT
ajfa-5085	227	1	http://dx.doi.org/10.1016/s0020-7063(00)00044-3	http://dx.doi.org/10.1016/s0020-7063(00)00044-3	PROPN
ajfa-5085	227	2	bollen	bollen	PROPN
ajfa-5085	227	3	,	,	PUNCT
ajfa-5085	227	4	l.	l.	PROPN
ajfa-5085	227	5	,	,	PUNCT
ajfa-5085	227	6	hassink	hassink	NOUN
ajfa-5085	227	7	,	,	PUNCT
ajfa-5085	227	8	h.	h.	PROPN
ajfa-5085	227	9	and	and	CCONJ
ajfa-5085	227	10	bozic	bozic	PROPN
ajfa-5085	227	11	,	,	PUNCT
ajfa-5085	227	12	g.	g.	PROPN
ajfa-5085	227	13	(	(	PUNCT
ajfa-5085	227	14	2006	2006	NUM
ajfa-5085	227	15	)	)	PUNCT
ajfa-5085	227	16	.	.	PUNCT
ajfa-5085	228	1	measuring	measure	VERB
ajfa-5085	228	2	and	and	CCONJ
ajfa-5085	228	3	explaining	explain	VERB
ajfa-5085	228	4	the	the	DET
ajfa-5085	228	5	quality	quality	NOUN
ajfa-5085	228	6	of	of	ADP
ajfa-5085	228	7	internet	internet	NOUN
ajfa-5085	228	8	investor	investor	NOUN
ajfa-5085	228	9	relations	relation	NOUN
ajfa-5085	228	10	activities	activity	NOUN
ajfa-5085	228	11	:	:	PUNCT
ajfa-5085	228	12	a	a	DET
ajfa-5085	228	13	multinational	multinational	ADJ
ajfa-5085	228	14	empirical	empirical	ADJ
ajfa-5085	228	15	analysis	analysis	NOUN
ajfa-5085	228	16	.	.	PUNCT
ajfa-5085	229	1	international	international	ADJ
ajfa-5085	229	2	journal	journal	NOUN
ajfa-5085	229	3	of	of	ADP
ajfa-5085	229	4	accounting	accounting	NOUN
ajfa-5085	229	5	information	information	NOUN
ajfa-5085	229	6	systems	system	NOUN
ajfa-5085	229	7	,	,	PUNCT
ajfa-5085	229	8	7	7	NUM
ajfa-5085	229	9	,	,	PUNCT
ajfa-5085	229	10	273	273	NUM
ajfa-5085	229	11	-	-	SYM
ajfa-5085	229	12	98	98	NUM
ajfa-5085	229	13	.	.	PUNCT
ajfa-5085	230	1	http://dx.doi.org/10.1016/j.accinf.2006.04.005	http://dx.doi.org/10.1016/j.accinf.2006.04.005	NOUN
ajfa-5085	230	2	.	.	PUNCT
ajfa-5085	231	1	bonson	bonson	PROPN
ajfa-5085	231	2	,	,	PUNCT
ajfa-5085	231	3	e.	e.	PROPN
ajfa-5085	231	4	,	,	PUNCT
ajfa-5085	231	5	&	&	CCONJ
ajfa-5085	231	6	escobar	escobar	PROPN
ajfa-5085	231	7	,	,	PUNCT
ajfa-5085	231	8	t.	t.	PROPN
ajfa-5085	231	9	(	(	PUNCT
ajfa-5085	231	10	2002	2002	NUM
ajfa-5085	231	11	)	)	PUNCT
ajfa-5085	231	12	.	.	PUNCT
ajfa-5085	232	1	a	a	DET
ajfa-5085	232	2	survey	survey	NOUN
ajfa-5085	232	3	on	on	ADP
ajfa-5085	232	4	voluntary	voluntary	ADJ
ajfa-5085	232	5	disclosure	disclosure	NOUN
ajfa-5085	232	6	on	on	ADP
ajfa-5085	232	7	the	the	DET
ajfa-5085	232	8	internet	internet	NOUN
ajfa-5085	232	9	:	:	PUNCT
ajfa-5085	232	10	empirical	empirical	ADJ
ajfa-5085	232	11	evidence	evidence	NOUN
ajfa-5085	232	12	from	from	ADP
ajfa-5085	232	13	300	300	NUM
ajfa-5085	232	14	european	european	PROPN
ajfa-5085	232	15	union	union	NOUN
ajfa-5085	232	16	companies	company	NOUN
ajfa-5085	232	17	.	.	PUNCT
ajfa-5085	233	1	the	the	DET
ajfa-5085	233	2	international	international	ADJ
ajfa-5085	233	3	journal	journal	NOUN
ajfa-5085	233	4	of	of	ADP
ajfa-5085	233	5	accounting	accounting	NOUN
ajfa-5085	233	6	research	research	NOUN
ajfa-5085	233	7	,	,	PUNCT
ajfa-5085	233	8	2(1	2(1	NUM
ajfa-5085	233	9	)	)	PUNCT
ajfa-5085	233	10	,	,	PUNCT
ajfa-5085	233	11	27	27	NUM
ajfa-5085	233	12	-	-	SYM
ajfa-5085	233	13	51	51	NUM
ajfa-5085	233	14	.	.	PUNCT
ajfa-5085	234	1	boritz	boritz	PROPN
ajfa-5085	234	2	,	,	PUNCT
ajfa-5085	234	3	j.	j.	PROPN
ajfa-5085	234	4	,	,	PUNCT
ajfa-5085	234	5	&	&	CCONJ
ajfa-5085	234	6	no	no	PROPN
ajfa-5085	234	7	,	,	PUNCT
ajfa-5085	234	8	w.	w.	PROPN
ajfa-5085	234	9	(	(	PUNCT
ajfa-5085	234	10	2005	2005	NUM
ajfa-5085	234	11	)	)	PUNCT
ajfa-5085	234	12	.	.	PUNCT
ajfa-5085	235	1	security	security	NOUN
ajfa-5085	235	2	in	in	ADP
ajfa-5085	235	3	xml	xml	NOUN
ajfa-5085	235	4	-	-	PUNCT
ajfa-5085	235	5	based	base	VERB
ajfa-5085	235	6	financial	financial	ADJ
ajfa-5085	235	7	reporting	reporting	NOUN
ajfa-5085	235	8	services	service	NOUN
ajfa-5085	235	9	on	on	ADP
ajfa-5085	235	10	the	the	DET
ajfa-5085	235	11	internet	internet	NOUN
ajfa-5085	235	12	.	.	PUNCT
ajfa-5085	236	1	journal	journal	PROPN
ajfa-5085	236	2	of	of	ADP
ajfa-5085	236	3	accounting	accounting	NOUN
ajfa-5085	236	4	and	and	CCONJ
ajfa-5085	236	5	public	public	ADJ
ajfa-5085	236	6	policy	policy	NOUN
ajfa-5085	236	7	,	,	PUNCT
ajfa-5085	236	8	24(1	24(1	NUM
ajfa-5085	236	9	)	)	PUNCT
ajfa-5085	236	10	,	,	PUNCT
ajfa-5085	236	11	11	11	NUM
ajfa-5085	236	12	-	-	SYM
ajfa-5085	236	13	35	35	NUM
ajfa-5085	236	14	.	.	PUNCT
ajfa-5085	237	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.002	http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.002	NOUN
ajfa-5085	237	2	.	.	PUNCT
ajfa-5085	238	1	boubaker	boubaker	PROPN
ajfa-5085	238	2	,	,	PUNCT
ajfa-5085	238	3	s.	s.	PROPN
ajfa-5085	238	4	,	,	PUNCT
ajfa-5085	238	5	lakhal	lakhal	PROPN
ajfa-5085	238	6	,	,	PUNCT
ajfa-5085	238	7	f.	f.	PROPN
ajfa-5085	238	8	,	,	PUNCT
ajfa-5085	238	9	,	,	PUNCT
ajfa-5085	238	10	&	&	CCONJ
ajfa-5085	238	11	nekhili	nekhili	PROPN
ajfa-5085	238	12	,	,	PUNCT
ajfa-5085	238	13	m.	m.	NOUN
ajfa-5085	238	14	(	(	PUNCT
ajfa-5085	238	15	2012	2012	NUM
ajfa-5085	238	16	)	)	PUNCT
ajfa-5085	238	17	.	.	PUNCT
ajfa-5085	239	1	the	the	DET
ajfa-5085	239	2	determinants	determinant	NOUN
ajfa-5085	239	3	of	of	ADP
ajfa-5085	239	4	web	web	NOUN
ajfa-5085	239	5	-	-	PUNCT
ajfa-5085	239	6	based	base	VERB
ajfa-5085	239	7	corporate	corporate	ADJ
ajfa-5085	239	8	reporting	reporting	NOUN
ajfa-5085	239	9	in	in	ADP
ajfa-5085	239	10	france	france	PROPN
ajfa-5085	239	11	.	.	PUNCT
ajfa-5085	240	1	managerial	managerial	ADJ
ajfa-5085	240	2	auditing	auditing	NOUN
ajfa-5085	240	3	journal	journal	NOUN
ajfa-5085	240	4	,	,	PUNCT
ajfa-5085	240	5	27(2	27(2	PRON
ajfa-5085	240	6	)	)	PUNCT
ajfa-5085	240	7	,	,	PUNCT
ajfa-5085	240	8	126–155	126–155	NUM
ajfa-5085	240	9	.	.	PUNCT
ajfa-5085	240	10	http://dx.doi.org/10.1108/02686901211189835	http://dx.doi.org/10.1108/02686901211189835	PROPN
ajfa-5085	240	11	.	.	PUNCT
ajfa-5085	241	1	brennan	brennan	PROPN
ajfa-5085	241	2	,	,	PUNCT
ajfa-5085	241	3	n.	n.	PROPN
ajfa-5085	241	4	,	,	PUNCT
ajfa-5085	241	5	&	&	CCONJ
ajfa-5085	241	6	hourigan	hourigan	PROPN
ajfa-5085	241	7	,	,	PUNCT
ajfa-5085	241	8	d.	d.	PROPN
ajfa-5085	241	9	(	(	PUNCT
ajfa-5085	241	10	1998	1998	NUM
ajfa-5085	241	11	)	)	PUNCT
ajfa-5085	241	12	.	.	PUNCT
ajfa-5085	242	1	corporate	corporate	ADJ
ajfa-5085	242	2	reporting	reporting	NOUN
ajfa-5085	242	3	on	on	ADP
ajfa-5085	242	4	the	the	DET
ajfa-5085	242	5	internet	internet	NOUN
ajfa-5085	242	6	by	by	ADP
ajfa-5085	242	7	irish	irish	ADJ
ajfa-5085	242	8	companies	company	NOUN
ajfa-5085	242	9	.	.	PUNCT
ajfa-5085	243	1	accountancy	accountancy	PROPN
ajfa-5085	243	2	ireland	ireland	PROPN
ajfa-5085	243	3	,	,	PUNCT
ajfa-5085	243	4	30(6	30(6	NOUN
ajfa-5085	243	5	)	)	PUNCT
ajfa-5085	243	6	,	,	PUNCT
ajfa-5085	243	7	18	18	NUM
ajfa-5085	243	8	-	-	SYM
ajfa-5085	243	9	21	21	NUM
ajfa-5085	243	10	.	.	PUNCT
ajfa-5085	244	1	chan	chan	PROPN
ajfa-5085	244	2	,	,	PUNCT
ajfa-5085	244	3	w.k	w.k	PROPN
ajfa-5085	244	4	.	.	PROPN
ajfa-5085	244	5	,	,	PUNCT
ajfa-5085	244	6	&	&	CCONJ
ajfa-5085	244	7	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	244	8	,	,	PUNCT
ajfa-5085	244	9	n.	n.	NOUN
ajfa-5085	244	10	(	(	PUNCT
ajfa-5085	244	11	2006	2006	NUM
ajfa-5085	244	12	)	)	PUNCT
ajfa-5085	244	13	.	.	PUNCT
ajfa-5085	245	1	using	use	VERB
ajfa-5085	245	2	the	the	DET
ajfa-5085	245	3	internet	internet	NOUN
ajfa-5085	245	4	for	for	ADP
ajfa-5085	245	5	financial	financial	ADJ
ajfa-5085	245	6	disclosures	disclosure	NOUN
ajfa-5085	245	7	:	:	PUNCT
ajfa-5085	245	8	the	the	DET
ajfa-5085	245	9	australian	australian	ADJ
ajfa-5085	245	10	experience	experience	NOUN
ajfa-5085	245	11	.	.	PUNCT
ajfa-5085	246	1	international	international	ADJ
ajfa-5085	246	2	journal	journal	PROPN
ajfa-5085	246	3	of	of	ADP
ajfa-5085	246	4	electronic	electronic	ADJ
ajfa-5085	246	5	finance	finance	NOUN
ajfa-5085	246	6	,	,	PUNCT
ajfa-5085	246	7	1(1	1(1	NUM
ajfa-5085	246	8	)	)	PUNCT
ajfa-5085	246	9	,	,	PUNCT
ajfa-5085	246	10	118	118	NUM
ajfa-5085	246	11	-	-	SYM
ajfa-5085	246	12	150	150	NUM
ajfa-5085	246	13	.	.	PUNCT
ajfa-5085	247	1	craven	craven	NOUN
ajfa-5085	247	2	,	,	PUNCT
ajfa-5085	247	3	b.	b.	PROPN
ajfa-5085	247	4	,	,	PUNCT
ajfa-5085	247	5	&	&	CCONJ
ajfa-5085	247	6	marston	marston	PROPN
ajfa-5085	247	7	,	,	PUNCT
ajfa-5085	247	8	c.	c.	PROPN
ajfa-5085	247	9	(	(	PUNCT
ajfa-5085	247	10	1999	1999	NUM
ajfa-5085	247	11	)	)	PUNCT
ajfa-5085	247	12	.	.	PUNCT
ajfa-5085	248	1	financial	financial	ADJ
ajfa-5085	248	2	reporting	reporting	NOUN
ajfa-5085	248	3	on	on	ADP
ajfa-5085	248	4	the	the	DET
ajfa-5085	248	5	internet	internet	NOUN
ajfa-5085	248	6	by	by	ADP
ajfa-5085	248	7	leading	lead	VERB
ajfa-5085	248	8	uk	uk	PROPN
ajfa-5085	248	9	companies	company	NOUN
ajfa-5085	248	10	.	.	PUNCT
ajfa-5085	249	1	the	the	DET
ajfa-5085	249	2	european	european	PROPN
ajfa-5085	249	3	accounting	accounting	PROPN
ajfa-5085	249	4	review	review	PROPN
ajfa-5085	249	5	,	,	PUNCT
ajfa-5085	249	6	8(2	8(2	NUM
ajfa-5085	249	7	)	)	PUNCT
ajfa-5085	249	8	,	,	PUNCT
ajfa-5085	249	9	321	321	NUM
ajfa-5085	249	10	-	-	SYM
ajfa-5085	249	11	333	333	NUM
ajfa-5085	249	12	.	.	PUNCT
ajfa-5085	250	1	http://dx.doi.org/10.1080/096381899336069	http://dx.doi.org/10.1080/096381899336069	PROPN
ajfa-5085	250	2	.	.	PUNCT
ajfa-5085	251	1	deangelo	deangelo	PROPN
ajfa-5085	251	2	,	,	PUNCT
ajfa-5085	251	3	l.	l.	PROPN
ajfa-5085	251	4	e.	e.	PROPN
ajfa-5085	251	5	(	(	PUNCT
ajfa-5085	251	6	1981	1981	NUM
ajfa-5085	251	7	)	)	PUNCT
ajfa-5085	251	8	.	.	PUNCT
ajfa-5085	252	1	auditor	auditor	NOUN
ajfa-5085	252	2	size	size	NOUN
ajfa-5085	252	3	and	and	CCONJ
ajfa-5085	252	4	audit	audit	NOUN
ajfa-5085	252	5	quality	quality	NOUN
ajfa-5085	252	6	.	.	PUNCT
ajfa-5085	253	1	journal	journal	NOUN
ajfa-5085	253	2	of	of	ADP
ajfa-5085	253	3	accounting	accounting	NOUN
ajfa-5085	253	4	and	and	CCONJ
ajfa-5085	253	5	economics	economic	NOUN
ajfa-5085	253	6	,	,	PUNCT
ajfa-5085	253	7	3(30	3(30	NUM
ajfa-5085	253	8	)	)	PUNCT
ajfa-5085	253	9	,	,	PUNCT
ajfa-5085	253	10	183	183	NUM
ajfa-5085	253	11	-	-	SYM
ajfa-5085	253	12	199	199	NUM
ajfa-5085	253	13	.	.	PUNCT
ajfa-5085	254	1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	http://dx.doi.org/10.1016/0165-4101(81)90002-1	PROPN
ajfa-5085	254	2	.	.	PUNCT
ajfa-5085	255	1	debreceny	debreceny	PROPN
ajfa-5085	255	2	,	,	PUNCT
ajfa-5085	255	3	r.	r.	PROPN
ajfa-5085	255	4	,	,	PUNCT
ajfa-5085	255	5	&	&	CCONJ
ajfa-5085	255	6	rahman	rahman	PROPN
ajfa-5085	255	7	,	,	PUNCT
ajfa-5085	255	8	a.	a.	NOUN
ajfa-5085	255	9	(	(	PUNCT
ajfa-5085	255	10	2005	2005	NUM
ajfa-5085	255	11	)	)	PUNCT
ajfa-5085	255	12	.	.	PUNCT
ajfa-5085	256	1	firm	firm	ADJ
ajfa-5085	256	2	-	-	PUNCT
ajfa-5085	256	3	specific	specific	ADJ
ajfa-5085	256	4	determinants	determinant	NOUN
ajfa-5085	256	5	of	of	ADP
ajfa-5085	256	6	continuous	continuous	ADJ
ajfa-5085	256	7	corporate	corporate	ADJ
ajfa-5085	256	8	disclosure	disclosure	NOUN
ajfa-5085	256	9	.	.	PUNCT
ajfa-5085	257	1	the	the	DET
ajfa-5085	257	2	international	international	ADJ
ajfa-5085	257	3	journal	journal	NOUN
ajfa-5085	257	4	of	of	ADP
ajfa-5085	257	5	accounting	accounting	NOUN
ajfa-5085	257	6	,	,	PUNCT
ajfa-5085	257	7	40	40	NUM
ajfa-5085	257	8	,	,	PUNCT
ajfa-5085	257	9	249	249	NUM
ajfa-5085	257	10	-	-	SYM
ajfa-5085	257	11	78	78	NUM
ajfa-5085	257	12	.	.	PUNCT
ajfa-5085	258	1	http://dx.doi.org/10.1016/j.intacc.2005.06.002	http://dx.doi.org/10.1016/j.intacc.2005.06.002	PROPN
ajfa-5085	258	2	.	.	PUNCT
ajfa-5085	259	1	debreceny	debreceny	PROPN
ajfa-5085	259	2	,	,	PUNCT
ajfa-5085	259	3	r.	r.	PROPN
ajfa-5085	259	4	,	,	PUNCT
ajfa-5085	259	5	gray	gray	ADJ
ajfa-5085	259	6	,	,	PUNCT
ajfa-5085	259	7	g.	g.	PROPN
ajfa-5085	259	8	,	,	PUNCT
ajfa-5085	259	9	&	&	CCONJ
ajfa-5085	259	10	rahman	rahman	PROPN
ajfa-5085	259	11	,	,	PUNCT
ajfa-5085	259	12	a.	a.	NOUN
ajfa-5085	259	13	(	(	PUNCT
ajfa-5085	259	14	2002	2002	NUM
ajfa-5085	259	15	)	)	PUNCT
ajfa-5085	259	16	.	.	PUNCT
ajfa-5085	260	1	the	the	DET
ajfa-5085	260	2	determinants	determinant	NOUN
ajfa-5085	260	3	of	of	ADP
ajfa-5085	260	4	internet	internet	NOUN
ajfa-5085	260	5	financial	financial	ADJ
ajfa-5085	260	6	reporting	reporting	NOUN
ajfa-5085	260	7	.	.	PUNCT
ajfa-5085	261	1	journal	journal	NOUN
ajfa-5085	261	2	of	of	ADP
ajfa-5085	261	3	accounting	accounting	NOUN
ajfa-5085	261	4	and	and	CCONJ
ajfa-5085	261	5	public	public	ADJ
ajfa-5085	261	6	policy	policy	NOUN
ajfa-5085	261	7	,	,	PUNCT
ajfa-5085	261	8	21(4/5	21(4/5	NOUN
ajfa-5085	261	9	)	)	PUNCT
ajfa-5085	261	10	,	,	PUNCT
ajfa-5085	261	11	371	371	NUM
ajfa-5085	261	12	-	-	SYM
ajfa-5085	261	13	394	394	NUM
ajfa-5085	261	14	.	.	PUNCT
ajfa-5085	262	1	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	http://dx.doi.org/10.1016/s0278-4254(02)00067-4	PROPN
ajfa-5085	262	2	.	.	PROPN
ajfa-5085	262	3	asian	asian	ADJ
ajfa-5085	262	4	journal	journal	PROPN
ajfa-5085	262	5	of	of	ADP
ajfa-5085	262	6	finance	finance	PROPN
ajfa-5085	262	7	&	&	CCONJ
ajfa-5085	262	8	accounting	accounting	PROPN
ajfa-5085	262	9	issn	issn	PROPN
ajfa-5085	262	10	1946	1946	NUM
ajfa-5085	262	11	-	-	PUNCT
ajfa-5085	262	12	052x	052x	PROPN
ajfa-5085	262	13	2014	2014	NUM
ajfa-5085	262	14	,	,	PUNCT
ajfa-5085	262	15	vol	vol	NOUN
ajfa-5085	262	16	.	.	PROPN
ajfa-5085	262	17	6	6	NUM
ajfa-5085	262	18	,	,	PUNCT
ajfa-5085	262	19	no	no	INTJ
ajfa-5085	262	20	.	.	NOUN
ajfa-5085	262	21	1	1	NUM
ajfa-5085	262	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	262	23	85	85	NUM
ajfa-5085	262	24	deller	deller	NOUN
ajfa-5085	262	25	,	,	PUNCT
ajfa-5085	262	26	d.	d.	PROPN
ajfa-5085	262	27	,	,	PUNCT
ajfa-5085	262	28	stubenrath	stubenrath	PROPN
ajfa-5085	262	29	,	,	PUNCT
ajfa-5085	262	30	m.	m.	NOUN
ajfa-5085	262	31	,	,	PUNCT
ajfa-5085	262	32	&	&	CCONJ
ajfa-5085	262	33	weber	weber	PROPN
ajfa-5085	262	34	,	,	PUNCT
ajfa-5085	262	35	c.	c.	PROPN
ajfa-5085	262	36	(	(	PUNCT
ajfa-5085	262	37	1999	1999	NUM
ajfa-5085	262	38	)	)	PUNCT
ajfa-5085	262	39	.	.	PUNCT
ajfa-5085	263	1	a	a	DET
ajfa-5085	263	2	survey	survey	NOUN
ajfa-5085	263	3	on	on	ADP
ajfa-5085	263	4	the	the	DET
ajfa-5085	263	5	use	use	NOUN
ajfa-5085	263	6	of	of	ADP
ajfa-5085	263	7	the	the	DET
ajfa-5085	263	8	internet	internet	NOUN
ajfa-5085	263	9	for	for	ADP
ajfa-5085	263	10	investor	investor	NOUN
ajfa-5085	263	11	relations	relation	NOUN
ajfa-5085	263	12	in	in	ADP
ajfa-5085	263	13	the	the	DET
ajfa-5085	263	14	usa	usa	PROPN
ajfa-5085	263	15	,	,	PUNCT
ajfa-5085	263	16	the	the	DET
ajfa-5085	263	17	uk	uk	PROPN
ajfa-5085	263	18	and	and	CCONJ
ajfa-5085	263	19	germany	germany	PROPN
ajfa-5085	263	20	.	.	PUNCT
ajfa-5085	264	1	the	the	DET
ajfa-5085	264	2	european	european	PROPN
ajfa-5085	264	3	accounting	accounting	PROPN
ajfa-5085	264	4	review	review	PROPN
ajfa-5085	264	5	,	,	PUNCT
ajfa-5085	264	6	8(2	8(2	NUM
ajfa-5085	264	7	)	)	PUNCT
ajfa-5085	264	8	,	,	PUNCT
ajfa-5085	264	9	351–364	351–364	NUM
ajfa-5085	264	10	.	.	PUNCT
ajfa-5085	265	1	http://dx.doi.org/10.1080/096381899336087	http://dx.doi.org/10.1080/096381899336087	PROPN
ajfa-5085	265	2	.	.	PUNCT
ajfa-5085	266	1	ettredge	ettredge	PROPN
ajfa-5085	266	2	,	,	PUNCT
ajfa-5085	266	3	m.	m.	NOUN
ajfa-5085	266	4	,	,	PUNCT
ajfa-5085	266	5	richardson	richardson	PROPN
ajfa-5085	266	6	,	,	PUNCT
ajfa-5085	266	7	v.	v.	ADV
ajfa-5085	266	8	,	,	PUNCT
ajfa-5085	266	9	,	,	PUNCT
ajfa-5085	266	10	&	&	CCONJ
ajfa-5085	266	11	scholz	scholz	NOUN
ajfa-5085	266	12	,	,	PUNCT
ajfa-5085	266	13	s.	s.	PROPN
ajfa-5085	266	14	(	(	PUNCT
ajfa-5085	266	15	2001	2001	NUM
ajfa-5085	266	16	)	)	PUNCT
ajfa-5085	266	17	.	.	PUNCT
ajfa-5085	267	1	the	the	DET
ajfa-5085	267	2	presentation	presentation	NOUN
ajfa-5085	267	3	of	of	ADP
ajfa-5085	267	4	financial	financial	ADJ
ajfa-5085	267	5	information	information	NOUN
ajfa-5085	267	6	at	at	ADP
ajfa-5085	267	7	corporate	corporate	ADJ
ajfa-5085	267	8	websites	website	NOUN
ajfa-5085	267	9	.	.	PUNCT
ajfa-5085	268	1	international	international	ADJ
ajfa-5085	268	2	journal	journal	NOUN
ajfa-5085	268	3	of	of	ADP
ajfa-5085	268	4	accounting	accounting	NOUN
ajfa-5085	268	5	information	information	NOUN
ajfa-5085	268	6	systems	system	NOUN
ajfa-5085	268	7	,	,	PUNCT
ajfa-5085	268	8	2	2	NUM
ajfa-5085	268	9	,	,	PUNCT
ajfa-5085	268	10	149	149	NUM
ajfa-5085	268	11	-	-	SYM
ajfa-5085	268	12	168	168	NUM
ajfa-5085	268	13	.	.	PUNCT
ajfa-5085	269	1	http://dx.doi.org/10.1016/s1467-0895(00)00017-8	http://dx.doi.org/10.1016/s1467-0895(00)00017-8	PROPN
ajfa-5085	269	2	.	.	PROPN
ajfa-5085	269	3	ettredge	ettredge	PROPN
ajfa-5085	269	4	,	,	PUNCT
ajfa-5085	269	5	m.	m.	NOUN
ajfa-5085	269	6	,	,	PUNCT
ajfa-5085	269	7	richardson	richardson	PROPN
ajfa-5085	269	8	,	,	PUNCT
ajfa-5085	269	9	v.	v.	ADV
ajfa-5085	269	10	,	,	PUNCT
ajfa-5085	269	11	,	,	PUNCT
ajfa-5085	269	12	&	&	CCONJ
ajfa-5085	269	13	scholz	scholz	NOUN
ajfa-5085	269	14	,	,	PUNCT
ajfa-5085	269	15	s.	s.	PROPN
ajfa-5085	269	16	(	(	PUNCT
ajfa-5085	269	17	2002	2002	NUM
ajfa-5085	269	18	)	)	PUNCT
ajfa-5085	269	19	.	.	PUNCT
ajfa-5085	270	1	dissemination	dissemination	NOUN
ajfa-5085	270	2	of	of	ADP
ajfa-5085	270	3	information	information	NOUN
ajfa-5085	270	4	for	for	ADP
ajfa-5085	270	5	investors	investor	NOUN
ajfa-5085	270	6	at	at	ADP
ajfa-5085	270	7	corporate	corporate	ADJ
ajfa-5085	270	8	web	web	NOUN
ajfa-5085	270	9	sites	site	NOUN
ajfa-5085	270	10	'	'	PART
ajfa-5085	270	11	.	.	PUNCT
ajfa-5085	271	1	journal	journal	PROPN
ajfa-5085	271	2	of	of	ADP
ajfa-5085	271	3	accounting	accounting	NOUN
ajfa-5085	271	4	and	and	CCONJ
ajfa-5085	271	5	public	public	ADJ
ajfa-5085	271	6	policy	policy	NOUN
ajfa-5085	271	7	,	,	PUNCT
ajfa-5085	271	8	21(4/5	21(4/5	NOUN
ajfa-5085	271	9	)	)	PUNCT
ajfa-5085	271	10	,	,	PUNCT
ajfa-5085	271	11	357–369	357–369	NUM
ajfa-5085	271	12	.	.	PUNCT
ajfa-5085	272	1	http://dx.doi.org/10.1016/s0278-4254(02)00066-2	http://dx.doi.org/10.1016/s0278-4254(02)00066-2	NOUN
ajfa-5085	272	2	.	.	PUNCT
ajfa-5085	273	1	ezzat	ezzat	VERB
ajfa-5085	273	2	,	,	PUNCT
ajfa-5085	273	3	a.	a.	NOUN
ajfa-5085	273	4	,	,	PUNCT
ajfa-5085	273	5	,	,	PUNCT
ajfa-5085	273	6	&	&	CCONJ
ajfa-5085	273	7	el	el	PROPN
ajfa-5085	273	8	-	-	PUNCT
ajfa-5085	273	9	masry	masry	PROPN
ajfa-5085	273	10	,	,	PUNCT
ajfa-5085	273	11	a.	a.	PROPN
ajfa-5085	273	12	(	(	PUNCT
ajfa-5085	273	13	2008	2008	NUM
ajfa-5085	273	14	)	)	PUNCT
ajfa-5085	273	15	.	.	PUNCT
ajfa-5085	274	1	the	the	DET
ajfa-5085	274	2	impact	impact	NOUN
ajfa-5085	274	3	of	of	ADP
ajfa-5085	274	4	corporate	corporate	ADJ
ajfa-5085	274	5	governance	governance	NOUN
ajfa-5085	274	6	on	on	ADP
ajfa-5085	274	7	the	the	DET
ajfa-5085	274	8	timeliness	timeliness	NOUN
ajfa-5085	274	9	of	of	ADP
ajfa-5085	274	10	corporate	corporate	ADJ
ajfa-5085	274	11	internet	internet	NOUN
ajfa-5085	274	12	reporting	reporting	NOUN
ajfa-5085	274	13	by	by	ADP
ajfa-5085	274	14	egyptian	egyptian	ADJ
ajfa-5085	274	15	listed	list	VERB
ajfa-5085	274	16	companies	company	NOUN
ajfa-5085	274	17	.	.	PUNCT
ajfa-5085	275	1	managerial	managerial	ADJ
ajfa-5085	275	2	finance	finance	NOUN
ajfa-5085	275	3	,	,	PUNCT
ajfa-5085	275	4	34(12	34(12	NUM
ajfa-5085	275	5	)	)	PUNCT
ajfa-5085	275	6	,	,	PUNCT
ajfa-5085	275	7	848	848	NUM
ajfa-5085	275	8	–	–	SYM
ajfa-5085	275	9	867	867	NUM
ajfa-5085	275	10	.	.	PUNCT
ajfa-5085	276	1	http://dx.doi.org/10.1108/03074350810915815	http://dx.doi.org/10.1108/03074350810915815	NOUN
ajfa-5085	276	2	.	.	PUNCT
ajfa-5085	277	1	fasb	fasb	PROPN
ajfa-5085	277	2	(	(	PUNCT
ajfa-5085	277	3	financial	financial	ADJ
ajfa-5085	277	4	accounting	accounting	PROPN
ajfa-5085	277	5	standard	standard	PROPN
ajfa-5085	277	6	board	board	PROPN
ajfa-5085	277	7	)	)	PUNCT
ajfa-5085	277	8	(	(	PUNCT
ajfa-5085	277	9	2000	2000	NUM
ajfa-5085	277	10	)	)	PUNCT
ajfa-5085	277	11	.	.	PUNCT
ajfa-5085	278	1	electronic	electronic	ADJ
ajfa-5085	278	2	distribution	distribution	NOUN
ajfa-5085	278	3	of	of	ADP
ajfa-5085	278	4	business	business	NOUN
ajfa-5085	278	5	reporting	reporting	NOUN
ajfa-5085	278	6	information	information	NOUN
ajfa-5085	278	7	,	,	PUNCT
ajfa-5085	278	8	business	business	NOUN
ajfa-5085	278	9	reporting	reporting	NOUN
ajfa-5085	278	10	research	research	NOUN
ajfa-5085	278	11	project	project	NOUN
ajfa-5085	278	12	,	,	PUNCT
ajfa-5085	278	13	available	available	ADJ
ajfa-5085	278	14	at	at	ADP
ajfa-5085	278	15	:	:	PUNCT
ajfa-5085	278	16	http://accounting.rutgers.edu/raw/fasb/brrp1.pdf	http://accounting.rutgers.edu/raw/fasb/brrp1.pdf	PROPN
ajfa-5085	278	17	.	.	PUNCT
ajfa-5085	279	1	fisher	fisher	PROPN
ajfa-5085	279	2	,	,	PUNCT
ajfa-5085	279	3	r.	r.	PROPN
ajfa-5085	279	4	,	,	PUNCT
ajfa-5085	279	5	oyelere	oyelere	ADV
ajfa-5085	279	6	,	,	PUNCT
ajfa-5085	279	7	p.	p.	NOUN
ajfa-5085	279	8	,	,	PUNCT
ajfa-5085	279	9	&	&	CCONJ
ajfa-5085	279	10	laswad	laswad	PROPN
ajfa-5085	279	11	,	,	PUNCT
ajfa-5085	279	12	f.	f.	PROPN
ajfa-5085	279	13	(	(	PUNCT
ajfa-5085	279	14	2003	2003	NUM
ajfa-5085	279	15	)	)	PUNCT
ajfa-5085	279	16	.	.	PUNCT
ajfa-5085	280	1	corporate	corporate	ADJ
ajfa-5085	280	2	reporting	reporting	NOUN
ajfa-5085	280	3	on	on	ADP
ajfa-5085	280	4	the	the	DET
ajfa-5085	280	5	internet	internet	NOUN
ajfa-5085	280	6	:	:	PUNCT
ajfa-5085	280	7	audit	audit	NOUN
ajfa-5085	280	8	issues	issue	NOUN
ajfa-5085	280	9	and	and	CCONJ
ajfa-5085	280	10	content	content	VERB
ajfa-5085	280	11	analysis	analysis	NOUN
ajfa-5085	280	12	of	of	ADP
ajfa-5085	280	13	practices	practice	NOUN
ajfa-5085	280	14	.	.	PUNCT
ajfa-5085	281	1	paper	paper	NOUN
ajfa-5085	281	2	presented	present	VERB
ajfa-5085	281	3	at	at	ADP
ajfa-5085	281	4	the	the	DET
ajfa-5085	281	5	2003	2003	NUM
ajfa-5085	281	6	annual	annual	ADJ
ajfa-5085	281	7	conference	conference	NOUN
ajfa-5085	281	8	of	of	ADP
ajfa-5085	281	9	the	the	DET
ajfa-5085	281	10	british	british	PROPN
ajfa-5085	281	11	accounting	accounting	PROPN
ajfa-5085	281	12	association	association	PROPN
ajfa-5085	281	13	,	,	PUNCT
ajfa-5085	281	14	manchester	manchester	PROPN
ajfa-5085	281	15	,	,	PUNCT
ajfa-5085	281	16	april	april	PROPN
ajfa-5085	281	17	23	23	NUM
ajfa-5085	281	18	-	-	SYM
ajfa-5085	281	19	25	25	NUM
ajfa-5085	281	20	.	.	PUNCT
ajfa-5085	282	1	fisher	fisher	PROPN
ajfa-5085	282	2	,	,	PUNCT
ajfa-5085	282	3	r.	r.	PROPN
ajfa-5085	282	4	,	,	PUNCT
ajfa-5085	282	5	oyelere	oyelere	ADV
ajfa-5085	282	6	,	,	PUNCT
ajfa-5085	282	7	p.	p.	NOUN
ajfa-5085	282	8	,	,	PUNCT
ajfa-5085	282	9	&	&	CCONJ
ajfa-5085	282	10	laswad	laswad	PROPN
ajfa-5085	282	11	,	,	PUNCT
ajfa-5085	282	12	f.	f.	PROPN
ajfa-5085	282	13	(	(	PUNCT
ajfa-5085	282	14	2004	2004	NUM
ajfa-5085	282	15	)	)	PUNCT
ajfa-5085	282	16	.	.	PUNCT
ajfa-5085	283	1	corporate	corporate	ADJ
ajfa-5085	283	2	reporting	reporting	NOUN
ajfa-5085	283	3	on	on	ADP
ajfa-5085	283	4	the	the	DET
ajfa-5085	283	5	internet	internet	NOUN
ajfa-5085	283	6	:	:	PUNCT
ajfa-5085	283	7	audit	audit	NOUN
ajfa-5085	283	8	issues	issue	NOUN
ajfa-5085	283	9	and	and	CCONJ
ajfa-5085	283	10	content	content	VERB
ajfa-5085	283	11	analysis	analysis	NOUN
ajfa-5085	283	12	of	of	ADP
ajfa-5085	283	13	practices	practice	NOUN
ajfa-5085	283	14	.	.	PUNCT
ajfa-5085	284	1	managerial	managerial	ADJ
ajfa-5085	284	2	auditing	auditing	NOUN
ajfa-5085	284	3	journal	journal	NOUN
ajfa-5085	284	4	,	,	PUNCT
ajfa-5085	284	5	19(3	19(3	NUM
ajfa-5085	284	6	)	)	PUNCT
ajfa-5085	284	7	,	,	PUNCT
ajfa-5085	284	8	412	412	NUM
ajfa-5085	284	9	-	-	SYM
ajfa-5085	284	10	139	139	NUM
ajfa-5085	284	11	.	.	PUNCT
ajfa-5085	285	1	http://dx.doi.org/10.1108/02686900410524418	http://dx.doi.org/10.1108/02686900410524418	PROPN
ajfa-5085	285	2	.	.	PUNCT
ajfa-5085	286	1	garcía	garcía	ADJ
ajfa-5085	286	2	-	-	PUNCT
ajfa-5085	286	3	borbolla	borbolla	NOUN
ajfa-5085	286	4	,	,	PUNCT
ajfa-5085	286	5	a.	a.	NOUN
ajfa-5085	286	6	,	,	PUNCT
ajfa-5085	286	7	larrán	larrán	NOUN
ajfa-5085	286	8	,	,	PUNCT
ajfa-5085	286	9	m.	m.	NOUN
ajfa-5085	286	10	,	,	PUNCT
ajfa-5085	286	11	&	&	CCONJ
ajfa-5085	286	12	lópez	lópez	PROPN
ajfa-5085	286	13	,	,	PUNCT
ajfa-5085	286	14	r.	r.	PROPN
ajfa-5085	286	15	(	(	PUNCT
ajfa-5085	286	16	2005	2005	NUM
ajfa-5085	286	17	)	)	PUNCT
ajfa-5085	286	18	.	.	PUNCT
ajfa-5085	287	1	empirical	empirical	ADJ
ajfa-5085	287	2	evidence	evidence	NOUN
ajfa-5085	287	3	concerning	concern	VERB
ajfa-5085	287	4	smes	sme	NOUN
ajfa-5085	287	5	'	'	PART
ajfa-5085	287	6	corporate	corporate	ADJ
ajfa-5085	287	7	websites	website	NOUN
ajfa-5085	287	8	:	:	PUNCT
ajfa-5085	287	9	explaining	explain	VERB
ajfa-5085	287	10	factors	factor	NOUN
ajfa-5085	287	11	,	,	PUNCT
ajfa-5085	287	12	strategies	strategy	NOUN
ajfa-5085	287	13	and	and	CCONJ
ajfa-5085	287	14	reporting	reporting	NOUN
ajfa-5085	287	15	.	.	PUNCT
ajfa-5085	288	1	the	the	DET
ajfa-5085	288	2	international	international	ADJ
ajfa-5085	288	3	journal	journal	NOUN
ajfa-5085	288	4	of	of	ADP
ajfa-5085	288	5	digital	digital	ADJ
ajfa-5085	288	6	accounting	accounting	NOUN
ajfa-5085	288	7	research	research	NOUN
ajfa-5085	288	8	,	,	PUNCT
ajfa-5085	288	9	5	5	NUM
ajfa-5085	288	10	,	,	PUNCT
ajfa-5085	288	11	171	171	NUM
ajfa-5085	288	12	-	-	SYM
ajfa-5085	288	13	202	202	NUM
ajfa-5085	288	14	.	.	PUNCT
ajfa-5085	288	15	gowthorpe	gowthorpe	PROPN
ajfa-5085	288	16	,	,	PUNCT
ajfa-5085	288	17	c.	c.	PROPN
ajfa-5085	288	18	(	(	PUNCT
ajfa-5085	288	19	2004	2004	NUM
ajfa-5085	288	20	)	)	PUNCT
ajfa-5085	288	21	.	.	PUNCT
ajfa-5085	289	1	asymmetrical	asymmetrical	ADJ
ajfa-5085	289	2	dialogue	dialogue	NOUN
ajfa-5085	289	3	?	?	PUNCT
ajfa-5085	290	1	corporate	corporate	ADJ
ajfa-5085	290	2	financial	financial	ADJ
ajfa-5085	290	3	reporting	reporting	NOUN
ajfa-5085	290	4	via	via	ADP
ajfa-5085	290	5	the	the	DET
ajfa-5085	290	6	internet	internet	NOUN
ajfa-5085	290	7	.	.	PUNCT
ajfa-5085	291	1	corporate	corporate	ADJ
ajfa-5085	291	2	communication	communication	NOUN
ajfa-5085	291	3	:	:	PUNCT
ajfa-5085	291	4	an	an	DET
ajfa-5085	291	5	international	international	ADJ
ajfa-5085	291	6	journal	journal	NOUN
ajfa-5085	291	7	,	,	PUNCT
ajfa-5085	291	8	9(4	9(4	NUM
ajfa-5085	291	9	)	)	PUNCT
ajfa-5085	291	10	,	,	PUNCT
ajfa-5085	291	11	283–293	283–293	NUM
ajfa-5085	291	12	.	.	PUNCT
ajfa-5085	292	1	http://dx.doi.org/10.1108/13563280410564020	http://dx.doi.org/10.1108/13563280410564020	NOUN
ajfa-5085	292	2	.	.	PUNCT
ajfa-5085	293	1	gowthorpe	gowthorpe	PROPN
ajfa-5085	293	2	,	,	PUNCT
ajfa-5085	293	3	c.	c.	PROPN
ajfa-5085	293	4	,	,	PUNCT
ajfa-5085	293	5	&	&	CCONJ
ajfa-5085	293	6	amat	amat	PROPN
ajfa-5085	293	7	,	,	PUNCT
ajfa-5085	293	8	o.	o.	PROPN
ajfa-5085	293	9	(	(	PUNCT
ajfa-5085	293	10	1999	1999	NUM
ajfa-5085	293	11	)	)	PUNCT
ajfa-5085	293	12	.	.	PUNCT
ajfa-5085	294	1	external	external	ADJ
ajfa-5085	294	2	reporting	reporting	NOUN
ajfa-5085	294	3	of	of	ADP
ajfa-5085	294	4	accounting	accounting	NOUN
ajfa-5085	294	5	and	and	CCONJ
ajfa-5085	294	6	financial	financial	ADJ
ajfa-5085	294	7	information	information	NOUN
ajfa-5085	294	8	via	via	ADP
ajfa-5085	294	9	the	the	DET
ajfa-5085	294	10	internet	internet	NOUN
ajfa-5085	294	11	in	in	ADP
ajfa-5085	294	12	spain	spain	PROPN
ajfa-5085	294	13	.	.	PUNCT
ajfa-5085	295	1	the	the	DET
ajfa-5085	295	2	european	european	PROPN
ajfa-5085	295	3	accounting	accounting	PROPN
ajfa-5085	295	4	review	review	PROPN
ajfa-5085	295	5	,	,	PUNCT
ajfa-5085	295	6	8(2	8(2	NUM
ajfa-5085	295	7	)	)	PUNCT
ajfa-5085	295	8	,	,	PUNCT
ajfa-5085	295	9	365–371	365–371	NUM
ajfa-5085	295	10	.	.	PUNCT
ajfa-5085	295	11	http://dx.doi.org/10.1080/096381899336096	http://dx.doi.org/10.1080/096381899336096	PROPN
ajfa-5085	295	12	.	.	PUNCT
ajfa-5085	296	1	gowthorpe	gowthorpe	PROPN
ajfa-5085	296	2	,	,	PUNCT
ajfa-5085	296	3	c.	c.	PROPN
ajfa-5085	296	4	,	,	PUNCT
ajfa-5085	296	5	&	&	CCONJ
ajfa-5085	296	6	flynn	flynn	PROPN
ajfa-5085	296	7	,	,	PUNCT
ajfa-5085	296	8	g.	g.	PROPN
ajfa-5085	296	9	(	(	PUNCT
ajfa-5085	296	10	2001	2001	NUM
ajfa-5085	296	11	)	)	PUNCT
ajfa-5085	296	12	.	.	PUNCT
ajfa-5085	297	1	smaller	small	ADJ
ajfa-5085	297	2	listed	list	VERB
ajfa-5085	297	3	companies	company	NOUN
ajfa-5085	297	4	'	'	PART
ajfa-5085	297	5	financial	financial	ADJ
ajfa-5085	297	6	reporting	reporting	NOUN
ajfa-5085	297	7	on	on	ADP
ajfa-5085	297	8	the	the	DET
ajfa-5085	297	9	internet	internet	NOUN
ajfa-5085	297	10	2000/2001	2000/2001	NUM
ajfa-5085	297	11	,	,	PUNCT
ajfa-5085	297	12	institute	institute	NOUN
ajfa-5085	297	13	of	of	ADP
ajfa-5085	297	14	chartered	charter	VERB
ajfa-5085	297	15	accountants	accountant	NOUN
ajfa-5085	297	16	in	in	ADP
ajfa-5085	297	17	england	england	PROPN
ajfa-5085	297	18	and	and	CCONJ
ajfa-5085	297	19	wales	wales	PROPN
ajfa-5085	297	20	,	,	PUNCT
ajfa-5085	297	21	london	london	PROPN
ajfa-5085	297	22	,	,	PUNCT
ajfa-5085	297	23	uk	uk	PROPN
ajfa-5085	297	24	.	.	PROPN
ajfa-5085	297	25	green	green	PROPN
ajfa-5085	297	26	,	,	PUNCT
ajfa-5085	297	27	g.	g.	PROPN
ajfa-5085	297	28	,	,	PUNCT
ajfa-5085	297	29	&	&	CCONJ
ajfa-5085	297	30	spaul	spaul	PROPN
ajfa-5085	297	31	,	,	PUNCT
ajfa-5085	297	32	b.	b.	PROPN
ajfa-5085	297	33	(	(	PUNCT
ajfa-5085	297	34	1997	1997	NUM
ajfa-5085	297	35	)	)	PUNCT
ajfa-5085	297	36	.	.	PUNCT
ajfa-5085	298	1	digital	digital	ADJ
ajfa-5085	298	2	accountability	accountability	NOUN
ajfa-5085	298	3	.	.	PUNCT
ajfa-5085	299	1	accountancy	accountancy	NOUN
ajfa-5085	299	2	,	,	PUNCT
ajfa-5085	299	3	international	international	ADJ
ajfa-5085	299	4	edition	edition	NOUN
ajfa-5085	299	5	,	,	PUNCT
ajfa-5085	299	6	may	may	AUX
ajfa-5085	299	7	,	,	PUNCT
ajfa-5085	299	8	49–50	49–50	NOUN
ajfa-5085	299	9	.	.	PUNCT
ajfa-5085	300	1	hail	hail	NOUN
ajfa-5085	300	2	,	,	PUNCT
ajfa-5085	300	3	l.	l.	PROPN
ajfa-5085	300	4	(	(	PUNCT
ajfa-5085	300	5	2002	2002	NUM
ajfa-5085	300	6	)	)	PUNCT
ajfa-5085	300	7	.	.	PUNCT
ajfa-5085	301	1	the	the	DET
ajfa-5085	301	2	impact	impact	NOUN
ajfa-5085	301	3	of	of	ADP
ajfa-5085	301	4	voluntary	voluntary	ADJ
ajfa-5085	301	5	corporate	corporate	ADJ
ajfa-5085	301	6	disclosures	disclosure	NOUN
ajfa-5085	301	7	on	on	ADP
ajfa-5085	301	8	the	the	DET
ajfa-5085	301	9	ex	ex	PROPN
ajfa-5085	301	10	ante	ante	NOUN
ajfa-5085	301	11	cost	cost	NOUN
ajfa-5085	301	12	of	of	ADP
ajfa-5085	301	13	capital	capital	NOUN
ajfa-5085	301	14	for	for	ADP
ajfa-5085	301	15	swiss	swiss	ADJ
ajfa-5085	301	16	firms	firm	NOUN
ajfa-5085	301	17	.	.	PUNCT
ajfa-5085	302	1	european	european	ADJ
ajfa-5085	302	2	accounting	accounting	PROPN
ajfa-5085	302	3	review	review	PROPN
ajfa-5085	302	4	,	,	PUNCT
ajfa-5085	302	5	11(11	11(11	NUM
ajfa-5085	302	6	)	)	PUNCT
ajfa-5085	302	7	,	,	PUNCT
ajfa-5085	302	8	741	741	NUM
ajfa-5085	302	9	-	-	SYM
ajfa-5085	302	10	73	73	NUM
ajfa-5085	302	11	.	.	PUNCT
ajfa-5085	303	1	http://dx.doi.org/10.1080/0963818022000001109	http://dx.doi.org/10.1080/0963818022000001109	VERB
ajfa-5085	303	2	.	.	PUNCT
ajfa-5085	304	1	asian	asian	ADJ
ajfa-5085	304	2	journal	journal	PROPN
ajfa-5085	304	3	of	of	ADP
ajfa-5085	304	4	finance	finance	PROPN
ajfa-5085	304	5	&	&	CCONJ
ajfa-5085	304	6	accounting	accounting	PROPN
ajfa-5085	304	7	issn	issn	PROPN
ajfa-5085	304	8	1946	1946	NUM
ajfa-5085	304	9	-	-	PUNCT
ajfa-5085	304	10	052x	052x	PROPN
ajfa-5085	304	11	2014	2014	NUM
ajfa-5085	304	12	,	,	PUNCT
ajfa-5085	304	13	vol	vol	NOUN
ajfa-5085	304	14	.	.	PROPN
ajfa-5085	305	1	6	6	NUM
ajfa-5085	305	2	,	,	PUNCT
ajfa-5085	305	3	no	no	INTJ
ajfa-5085	305	4	.	.	NOUN
ajfa-5085	305	5	1	1	NUM
ajfa-5085	305	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5085	305	7	86	86	NUM
ajfa-5085	305	8	haniffa	haniffa	NOUN
ajfa-5085	305	9	,	,	PUNCT
ajfa-5085	305	10	r.	r.	PROPN
ajfa-5085	305	11	,	,	PUNCT
ajfa-5085	305	12	&	&	CCONJ
ajfa-5085	305	13	cooke	cooke	PROPN
ajfa-5085	305	14	,	,	PUNCT
ajfa-5085	305	15	t.	t.	PROPN
ajfa-5085	305	16	(	(	PUNCT
ajfa-5085	305	17	2005	2005	NUM
ajfa-5085	305	18	)	)	PUNCT
ajfa-5085	305	19	.	.	PUNCT
ajfa-5085	306	1	the	the	DET
ajfa-5085	306	2	impact	impact	NOUN
ajfa-5085	306	3	of	of	ADP
ajfa-5085	306	4	culture	culture	NOUN
ajfa-5085	306	5	and	and	CCONJ
ajfa-5085	306	6	governance	governance	NOUN
ajfa-5085	306	7	on	on	ADP
ajfa-5085	306	8	corporate	corporate	ADJ
ajfa-5085	306	9	social	social	ADJ
ajfa-5085	306	10	reporting	reporting	NOUN
ajfa-5085	306	11	.	.	PUNCT
ajfa-5085	307	1	journal	journal	NOUN
ajfa-5085	307	2	of	of	ADP
ajfa-5085	307	3	accounting	accounting	NOUN
ajfa-5085	307	4	and	and	CCONJ
ajfa-5085	307	5	public	public	ADJ
ajfa-5085	307	6	policy	policy	NOUN
ajfa-5085	307	7	,	,	PUNCT
ajfa-5085	307	8	24(5	24(5	NOUN
ajfa-5085	307	9	)	)	PUNCT
ajfa-5085	307	10	,	,	PUNCT
ajfa-5085	307	11	391	391	NUM
ajfa-5085	307	12	-	-	SYM
ajfa-5085	307	13	430	430	NUM
ajfa-5085	307	14	.	.	PUNCT
ajfa-5085	308	1	http://dx.doi.org/10.1016/j.jaccpubpol.2005.06.001	http://dx.doi.org/10.1016/j.jaccpubpol.2005.06.001	PROPN
ajfa-5085	308	2	.	.	PUNCT
ajfa-5085	309	1	healy	healy	PROPN
ajfa-5085	309	2	,	,	PUNCT
ajfa-5085	309	3	p.	p.	PROPN
ajfa-5085	309	4	,	,	PUNCT
ajfa-5085	309	5	&	&	CCONJ
ajfa-5085	309	6	palepu	palepu	PROPN
ajfa-5085	309	7	,	,	PUNCT
ajfa-5085	309	8	k.	k.	PROPN
ajfa-5085	309	9	(	(	PUNCT
ajfa-5085	309	10	2001	2001	NUM
ajfa-5085	309	11	)	)	PUNCT
ajfa-5085	309	12	.	.	PUNCT
ajfa-5085	310	1	information	information	NOUN
ajfa-5085	310	2	asymmetry	asymmetry	NOUN
ajfa-5085	310	3	,	,	PUNCT
ajfa-5085	310	4	corporate	corporate	ADJ
ajfa-5085	310	5	disclosure	disclosure	NOUN
ajfa-5085	310	6	,	,	PUNCT
ajfa-5085	310	7	and	and	CCONJ
ajfa-5085	310	8	the	the	DET
ajfa-5085	310	9	capital	capital	NOUN
ajfa-5085	310	10	markets	market	NOUN
ajfa-5085	310	11	:	:	PUNCT
ajfa-5085	310	12	a	a	DET
ajfa-5085	310	13	review	review	NOUN
ajfa-5085	310	14	of	of	ADP
ajfa-5085	310	15	the	the	DET
ajfa-5085	310	16	empirical	empirical	ADJ
ajfa-5085	310	17	disclosure	disclosure	NOUN
ajfa-5085	310	18	literature	literature	NOUN
ajfa-5085	310	19	.	.	PUNCT
ajfa-5085	311	1	journal	journal	PROPN
ajfa-5085	311	2	of	of	ADP
ajfa-5085	311	3	accounting	accounting	NOUN
ajfa-5085	311	4	and	and	CCONJ
ajfa-5085	311	5	economics	economic	NOUN
ajfa-5085	311	6	,	,	PUNCT
ajfa-5085	311	7	31	31	NUM
ajfa-5085	311	8	,	,	PUNCT
ajfa-5085	311	9	405	405	NUM
ajfa-5085	311	10	-	-	SYM
ajfa-5085	311	11	40	40	NUM
ajfa-5085	311	12	.	.	PUNCT
ajfa-5085	312	1	http://dx.doi.org/10.1016/s0165-4101(01)00018-0	http://dx.doi.org/10.1016/s0165-4101(01)00018-0	PROPN
ajfa-5085	312	2	.	.	PUNCT
ajfa-5085	312	3	hedlin	hedlin	PROPN
ajfa-5085	312	4	,	,	PUNCT
ajfa-5085	312	5	p.	p.	NOUN
ajfa-5085	312	6	(	(	PUNCT
ajfa-5085	312	7	1999	1999	NUM
ajfa-5085	312	8	)	)	PUNCT
ajfa-5085	312	9	.	.	PUNCT
ajfa-5085	313	1	the	the	DET
ajfa-5085	313	2	internet	internet	NOUN
ajfa-5085	313	3	as	as	ADP
ajfa-5085	313	4	a	a	DET
ajfa-5085	313	5	vehicle	vehicle	NOUN
ajfa-5085	313	6	for	for	ADP
ajfa-5085	313	7	investor	investor	NOUN
ajfa-5085	313	8	relations	relation	NOUN
ajfa-5085	313	9	:	:	PUNCT
ajfa-5085	313	10	the	the	DET
ajfa-5085	313	11	swedish	swedish	ADJ
ajfa-5085	313	12	case	case	NOUN
ajfa-5085	313	13	.	.	PUNCT
ajfa-5085	314	1	the	the	DET
ajfa-5085	314	2	european	european	PROPN
ajfa-5085	314	3	accounting	accounting	PROPN
ajfa-5085	314	4	review	review	PROPN
ajfa-5085	314	5	,	,	PUNCT
ajfa-5085	314	6	8(2	8(2	NUM
ajfa-5085	314	7	)	)	PUNCT
ajfa-5085	314	8	,	,	PUNCT
ajfa-5085	314	9	373–381	373–381	NUM
ajfa-5085	314	10	.	.	PUNCT
ajfa-5085	314	11	http://dx.doi.org/10.1080/096381899336104	http://dx.doi.org/10.1080/096381899336104	PROPN
ajfa-5085	314	12	.	.	PUNCT
ajfa-5085	315	1	hodge	hodge	PROPN
ajfa-5085	315	2	,	,	PUNCT
ajfa-5085	315	3	f.	f.	PROPN
ajfa-5085	315	4	(	(	PUNCT
ajfa-5085	315	5	2001	2001	NUM
ajfa-5085	315	6	)	)	PUNCT
ajfa-5085	315	7	.	.	PUNCT
ajfa-5085	316	1	hyper	hyper	ADJ
ajfa-5085	316	2	linking	link	VERB
ajfa-5085	316	3	unaudited	unaudited	ADJ
ajfa-5085	316	4	information	information	NOUN
ajfa-5085	316	5	to	to	ADP
ajfa-5085	316	6	audited	audit	VERB
ajfa-5085	316	7	financial	financial	ADJ
ajfa-5085	316	8	statements	statement	NOUN
ajfa-5085	316	9	:	:	PUNCT
ajfa-5085	316	10	effects	effect	NOUN
ajfa-5085	316	11	on	on	ADP
ajfa-5085	316	12	investor	investor	NOUN
ajfa-5085	316	13	judgements	judgement	NOUN
ajfa-5085	316	14	.	.	PUNCT
ajfa-5085	317	1	the	the	DET
ajfa-5085	317	2	accounting	accounting	NOUN
ajfa-5085	317	3	review	review	NOUN
ajfa-5085	317	4	,	,	PUNCT
ajfa-5085	317	5	76(4	76(4	NUM
ajfa-5085	317	6	)	)	PUNCT
ajfa-5085	317	7	,	,	PUNCT
ajfa-5085	317	8	675–691	675–691	NUM
ajfa-5085	317	9	.	.	PUNCT
ajfa-5085	318	1	http://dx.doi.org/10.2308/accr.2001.76.4.675	http://dx.doi.org/10.2308/accr.2001.76.4.675	X
ajfa-5085	318	2	.	.	PUNCT
ajfa-5085	319	1	hossain	hossain	PROPN
ajfa-5085	319	2	,	,	PUNCT
ajfa-5085	319	3	m.	m.	NOUN
ajfa-5085	319	4	,	,	PUNCT
ajfa-5085	319	5	perera	perera	PROPN
ajfa-5085	319	6	,	,	PUNCT
ajfa-5085	319	7	m.	m.	NOUN
ajfa-5085	319	8	,	,	PUNCT
ajfa-5085	319	9	&	&	CCONJ
ajfa-5085	319	10	rahman	rahman	PROPN
ajfa-5085	319	11	,	,	PUNCT
ajfa-5085	319	12	a.	a.	NOUN
ajfa-5085	319	13	(	(	PUNCT
ajfa-5085	319	14	1995	1995	NUM
ajfa-5085	319	15	)	)	PUNCT
ajfa-5085	319	16	.	.	PUNCT
ajfa-5085	320	1	voluntary	voluntary	ADJ
ajfa-5085	320	2	disclosure	disclosure	NOUN
ajfa-5085	320	3	in	in	ADP
ajfa-5085	320	4	the	the	DET
ajfa-5085	320	5	annual	annual	ADJ
ajfa-5085	320	6	reports	report	NOUN
ajfa-5085	320	7	of	of	ADP
ajfa-5085	320	8	new	new	PROPN
ajfa-5085	320	9	zealand	zealand	PROPN
ajfa-5085	320	10	companies	company	NOUN
ajfa-5085	320	11	.	.	PUNCT
ajfa-5085	321	1	journal	journal	PROPN
ajfa-5085	321	2	of	of	ADP
ajfa-5085	321	3	international	international	ADJ
ajfa-5085	321	4	financial	financial	ADJ
ajfa-5085	321	5	management	management	NOUN
ajfa-5085	321	6	,	,	PUNCT
ajfa-5085	321	7	&	&	CCONJ
ajfa-5085	321	8	accounting	accounting	NOUN
ajfa-5085	321	9	,	,	PUNCT
ajfa-5085	321	10	6(1	6(1	NUM
ajfa-5085	321	11	)	)	PUNCT
ajfa-5085	321	12	,	,	PUNCT
ajfa-5085	321	13	69	69	NUM
ajfa-5085	321	14	-	-	SYM
ajfa-5085	321	15	87	87	NUM
ajfa-5085	321	16	.	.	PUNCT
ajfa-5085	322	1	http://dx.doi.org/10.1111/j.1467-646x.1995.tb00050.x	http://dx.doi.org/10.1111/j.1467-646x.1995.tb00050.x	PROPN
ajfa-5085	322	2	.	.	PUNCT
ajfa-5085	323	1	ismail	ismail	PROPN
ajfa-5085	323	2	,	,	PUNCT
ajfa-5085	323	3	t.	t.	PROPN
ajfa-5085	323	4	(	(	PUNCT
ajfa-5085	323	5	2002	2002	NUM
ajfa-5085	323	6	)	)	PUNCT
ajfa-5085	323	7	.	.	PUNCT
ajfa-5085	324	1	an	an	DET
ajfa-5085	324	2	empirical	empirical	ADJ
ajfa-5085	324	3	investigation	investigation	NOUN
ajfa-5085	324	4	of	of	ADP
ajfa-5085	324	5	factors	factor	NOUN
ajfa-5085	324	6	influencing	influence	VERB
ajfa-5085	324	7	voluntary	voluntary	ADJ
ajfa-5085	324	8	disclosure	disclosure	NOUN
ajfa-5085	324	9	of	of	ADP
ajfa-5085	324	10	financial	financial	ADJ
ajfa-5085	324	11	information	information	NOUN
ajfa-5085	324	12	on	on	ADP
ajfa-5085	324	13	the	the	DET
ajfa-5085	324	14	internet	internet	NOUN
ajfa-5085	324	15	in	in	ADP
ajfa-5085	324	16	the	the	DET
ajfa-5085	324	17	gcc	gcc	NOUN
ajfa-5085	324	18	countries	country	NOUN
ajfa-5085	324	19	.	.	PUNCT
ajfa-5085	325	1	available	available	ADJ
ajfa-5085	325	2	at	at	ADP
ajfa-5085	325	3	:	:	PUNCT
ajfa-5085	325	4	http://ssrn.com/abstract=420700	http://ssrn.com/abstract=420700	PROPN
ajfa-5085	325	5	.	.	PROPN
ajfa-5085	325	6	ismail	ismail	PROPN
ajfa-5085	325	7	,	,	PUNCT
ajfa-5085	325	8	t.	t.	PROPN
ajfa-5085	325	9	,	,	PUNCT
ajfa-5085	325	10	&	&	CCONJ
ajfa-5085	325	11	sobhy	sobhy	PROPN
ajfa-5085	325	12	,	,	PUNCT
ajfa-5085	325	13	n.	n.	NOUN
ajfa-5085	325	14	(	(	PUNCT
ajfa-5085	325	15	2009	2009	NUM
ajfa-5085	325	16	)	)	PUNCT
ajfa-5085	325	17	.	.	PUNCT
ajfa-5085	326	1	determinants	determinant	NOUN
ajfa-5085	326	2	of	of	ADP
ajfa-5085	326	3	auditors	auditor	NOUN
ajfa-5085	326	4	'	'	PART
ajfa-5085	326	5	perceptions	perception	NOUN
ajfa-5085	326	6	of	of	ADP
ajfa-5085	326	7	the	the	DET
ajfa-5085	326	8	work	work	NOUN
ajfa-5085	326	9	needed	need	VERB
ajfa-5085	326	10	in	in	ADP
ajfa-5085	326	11	the	the	DET
ajfa-5085	326	12	audit	audit	NOUN
ajfa-5085	326	13	of	of	ADP
ajfa-5085	326	14	internet	internet	NOUN
ajfa-5085	326	15	-	-	PUNCT
ajfa-5085	326	16	based	base	VERB
ajfa-5085	326	17	financial	financial	ADJ
ajfa-5085	326	18	reports	report	NOUN
ajfa-5085	326	19	in	in	ADP
ajfa-5085	326	20	egypt	egypt	PROPN
ajfa-5085	326	21	.	.	PUNCT
ajfa-5085	327	1	journal	journal	PROPN
ajfa-5085	327	2	of	of	ADP
ajfa-5085	327	3	applied	apply	VERB
ajfa-5085	327	4	accounting	accounting	NOUN
ajfa-5085	327	5	research	research	NOUN
ajfa-5085	327	6	,	,	PUNCT
ajfa-5085	327	7	10(2	10(2	NUM
ajfa-5085	327	8	)	)	PUNCT
ajfa-5085	327	9	,	,	PUNCT
ajfa-5085	327	10	132	132	NUM
ajfa-5085	327	11	-	-	SYM
ajfa-5085	327	12	150	150	NUM
ajfa-5085	327	13	.	.	PUNCT
ajfa-5085	328	1	http://dx.doi.org/10.1108/09675420910984691	http://dx.doi.org/10.1108/09675420910984691	PROPN
ajfa-5085	328	2	.	.	PUNCT
ajfa-5085	329	1	jensen	jensen	PROPN
ajfa-5085	329	2	,	,	PUNCT
ajfa-5085	329	3	m.	m.	NOUN
ajfa-5085	329	4	,	,	PUNCT
ajfa-5085	329	5	&	&	CCONJ
ajfa-5085	329	6	meckling	meckling	PROPN
ajfa-5085	329	7	,	,	PUNCT
ajfa-5085	329	8	w.	w.	NOUN
ajfa-5085	329	9	(	(	PUNCT
ajfa-5085	329	10	1976	1976	NUM
ajfa-5085	329	11	)	)	PUNCT
ajfa-5085	329	12	.	.	PUNCT
ajfa-5085	330	1	theory	theory	NOUN
ajfa-5085	330	2	of	of	ADP
ajfa-5085	330	3	the	the	DET
ajfa-5085	330	4	firm	firm	NOUN
ajfa-5085	330	5	:	:	PUNCT
ajfa-5085	330	6	managerial	managerial	ADJ
ajfa-5085	330	7	behaviour	behaviour	NOUN
ajfa-5085	330	8	,	,	PUNCT
ajfa-5085	330	9	agency	agency	NOUN
ajfa-5085	330	10	costs	cost	NOUN
ajfa-5085	330	11	and	and	CCONJ
ajfa-5085	330	12	ownership	ownership	NOUN
ajfa-5085	330	13	structure	structure	NOUN
ajfa-5085	330	14	.	.	PUNCT
ajfa-5085	331	1	journal	journal	NOUN
ajfa-5085	331	2	of	of	ADP
ajfa-5085	331	3	financial	financial	ADJ
ajfa-5085	331	4	economics	economic	NOUN
ajfa-5085	331	5	,	,	PUNCT
ajfa-5085	331	6	3(4	3(4	NUM
ajfa-5085	331	7	)	)	PUNCT
ajfa-5085	331	8	,	,	PUNCT
ajfa-5085	331	9	305	305	NUM
ajfa-5085	331	10	-	-	SYM
ajfa-5085	331	11	360	360	NUM
ajfa-5085	331	12	.	.	PUNCT
ajfa-5085	332	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	NOUN
ajfa-5085	332	2	.	.	PUNCT
ajfa-5085	333	1	jones	jones	PROPN
ajfa-5085	333	2	,	,	PUNCT
ajfa-5085	333	3	m.	m.	NOUN
ajfa-5085	333	4	,	,	PUNCT
ajfa-5085	333	5	&	&	CCONJ
ajfa-5085	333	6	xiao	xiao	PROPN
ajfa-5085	333	7	,	,	PUNCT
ajfa-5085	333	8	j.	j.	PROPN
ajfa-5085	333	9	(	(	PUNCT
ajfa-5085	333	10	2004	2004	NUM
ajfa-5085	333	11	)	)	PUNCT
ajfa-5085	333	12	.	.	PUNCT
ajfa-5085	334	1	financial	financial	ADJ
ajfa-5085	334	2	reporting	reporting	NOUN
ajfa-5085	334	3	on	on	ADP
ajfa-5085	334	4	the	the	DET
ajfa-5085	334	5	internet	internet	NOUN
ajfa-5085	334	6	by	by	ADP
ajfa-5085	334	7	2010	2010	NUM
ajfa-5085	334	8	:	:	PUNCT
ajfa-5085	334	9	a	a	DET
ajfa-5085	334	10	consensus	consensus	NOUN
ajfa-5085	334	11	view	view	NOUN
ajfa-5085	334	12	.	.	PUNCT
ajfa-5085	335	1	accounting	accounting	NOUN
ajfa-5085	335	2	forum	forum	PROPN
ajfa-5085	335	3	,	,	PUNCT
ajfa-5085	335	4	24	24	NUM
ajfa-5085	335	5	,	,	PUNCT
ajfa-5085	335	6	237	237	NUM
ajfa-5085	335	7	-	-	SYM
ajfa-5085	335	8	263	263	NUM
ajfa-5085	335	9	.	.	PUNCT
ajfa-5085	336	1	http://dx.doi.org/10.1016/j.accfor.2004.07.002	http://dx.doi.org/10.1016/j.accfor.2004.07.002	PROPN
ajfa-5085	336	2	.	.	PUNCT
ajfa-5085	336	3	khadaroo	khadaroo	PROPN
ajfa-5085	336	4	,	,	PUNCT
ajfa-5085	336	5	i.	i.	PROPN
ajfa-5085	336	6	(	(	PUNCT
ajfa-5085	336	7	2005	2005	NUM
ajfa-5085	336	8	)	)	PUNCT
ajfa-5085	336	9	.	.	PUNCT
ajfa-5085	337	1	corporate	corporate	ADJ
ajfa-5085	337	2	reporting	reporting	NOUN
ajfa-5085	337	3	on	on	ADP
ajfa-5085	337	4	the	the	DET
ajfa-5085	337	5	internet	internet	NOUN
ajfa-5085	337	6	:	:	PUNCT
ajfa-5085	337	7	some	some	DET
ajfa-5085	337	8	implications	implication	NOUN
ajfa-5085	337	9	for	for	ADP
ajfa-5085	337	10	the	the	DET
ajfa-5085	337	11	auditing	auditing	NOUN
ajfa-5085	337	12	profession	profession	NOUN
ajfa-5085	337	13	.	.	PUNCT
ajfa-5085	338	1	managerial	managerial	ADJ
ajfa-5085	338	2	auditing	auditing	NOUN
ajfa-5085	338	3	journal	journal	NOUN
ajfa-5085	338	4	,	,	PUNCT
ajfa-5085	338	5	20(6	20(6	NOUN
ajfa-5085	338	6	)	)	PUNCT
ajfa-5085	338	7	,	,	PUNCT
ajfa-5085	338	8	578	578	NUM
ajfa-5085	338	9	-	-	SYM
ajfa-5085	338	10	591	591	NUM
ajfa-5085	338	11	.	.	PUNCT
ajfa-5085	339	1	http://dx.doi.org/10.1108/02686900510606074	http://dx.doi.org/10.1108/02686900510606074	PROPN
ajfa-5085	339	2	.	.	PUNCT
ajfa-5085	340	1	larran	larran	PROPN
ajfa-5085	340	2	,	,	PUNCT
ajfa-5085	340	3	m.	m.	NOUN
ajfa-5085	340	4	,	,	PUNCT
ajfa-5085	340	5	&	&	CCONJ
ajfa-5085	340	6	giner	giner	NOUN
ajfa-5085	340	7	,	,	PUNCT
ajfa-5085	340	8	b.	b.	PROPN
ajfa-5085	340	9	(	(	PUNCT
ajfa-5085	340	10	2002	2002	NUM
ajfa-5085	340	11	)	)	PUNCT
ajfa-5085	340	12	.	.	PUNCT
ajfa-5085	341	1	the	the	DET
ajfa-5085	341	2	use	use	NOUN
ajfa-5085	341	3	of	of	ADP
ajfa-5085	341	4	the	the	DET
ajfa-5085	341	5	internet	internet	NOUN
ajfa-5085	341	6	for	for	ADP
ajfa-5085	341	7	corporate	corporate	ADJ
ajfa-5085	341	8	reporting	reporting	NOUN
ajfa-5085	341	9	by	by	ADP
ajfa-5085	341	10	spanish	spanish	ADJ
ajfa-5085	341	11	companies	company	NOUN
ajfa-5085	341	12	.	.	PUNCT
ajfa-5085	342	1	the	the	DET
ajfa-5085	342	2	international	international	ADJ
ajfa-5085	342	3	journal	journal	NOUN
ajfa-5085	342	4	of	of	ADP
ajfa-5085	342	5	digital	digital	ADJ
ajfa-5085	342	6	accounting	accounting	NOUN
ajfa-5085	342	7	research	research	NOUN
ajfa-5085	342	8	,	,	PUNCT
ajfa-5085	342	9	2(3	2(3	NUM
ajfa-5085	342	10	)	)	PUNCT
ajfa-5085	342	11	,	,	PUNCT
ajfa-5085	342	12	53	53	NUM
ajfa-5085	342	13	-	-	SYM
ajfa-5085	342	14	82	82	NUM
ajfa-5085	342	15	.	.	PUNCT
ajfa-5085	343	1	laswad	laswad	PROPN
ajfa-5085	343	2	,	,	PUNCT
ajfa-5085	343	3	f.	f.	PROPN
ajfa-5085	343	4	,	,	PUNCT
ajfa-5085	343	5	fisher	fisher	PROPN
ajfa-5085	343	6	,	,	PUNCT
ajfa-5085	343	7	r.	r.	PROPN
ajfa-5085	343	8	and	and	CCONJ
ajfa-5085	343	9	oyelere	oyelere	ADV
ajfa-5085	343	10	,	,	PUNCT
ajfa-5085	343	11	p.	p.	NOUN
ajfa-5085	343	12	(	(	PUNCT
ajfa-5085	343	13	2005	2005	NUM
ajfa-5085	343	14	)	)	PUNCT
ajfa-5085	343	15	.	.	PUNCT
ajfa-5085	344	1	determinants	determinant	NOUN
ajfa-5085	344	2	of	of	ADP
ajfa-5085	344	3	voluntary	voluntary	ADJ
ajfa-5085	344	4	internet	internet	NOUN
ajfa-5085	344	5	financial	financial	ADJ
ajfa-5085	344	6	reporting	reporting	NOUN
ajfa-5085	344	7	by	by	ADP
ajfa-5085	344	8	local	local	ADJ
ajfa-5085	344	9	government	government	NOUN
ajfa-5085	344	10	authorities	authority	NOUN
ajfa-5085	344	11	.	.	PUNCT
ajfa-5085	345	1	journal	journal	NOUN
ajfa-5085	345	2	of	of	ADP
ajfa-5085	345	3	accounting	accounting	NOUN
ajfa-5085	345	4	and	and	CCONJ
ajfa-5085	345	5	public	public	ADJ
ajfa-5085	345	6	policy	policy	NOUN
ajfa-5085	345	7	,	,	PUNCT
ajfa-5085	345	8	24	24	NUM
ajfa-5085	345	9	,	,	PUNCT
ajfa-5085	345	10	101	101	NUM
ajfa-5085	345	11	-	-	SYM
ajfa-5085	345	12	121	121	NUM
ajfa-5085	345	13	.	.	PUNCT
ajfa-5085	346	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.006	http://dx.doi.org/10.1016/j.jaccpubpol.2004.12.006	PROPN
ajfa-5085	346	2	laswad	laswad	PROPN
ajfa-5085	346	3	,	,	PUNCT
ajfa-5085	346	4	f.	f.	PROPN
ajfa-5085	346	5	,	,	PUNCT
ajfa-5085	346	6	oyelere	oyelere	ADV
ajfa-5085	346	7	,	,	PUNCT
ajfa-5085	346	8	p.	p.	NOUN
ajfa-5085	346	9	,	,	PUNCT
ajfa-5085	346	10	&	&	CCONJ
ajfa-5085	346	11	fisher	fisher	PROPN
ajfa-5085	346	12	,	,	PUNCT
ajfa-5085	346	13	r.	r.	PROPN
ajfa-5085	346	14	(	(	PUNCT
ajfa-5085	346	15	2000	2000	NUM
ajfa-5085	346	16	)	)	PUNCT
ajfa-5085	346	17	.	.	PUNCT
ajfa-5085	347	1	internet	internet	NOUN
ajfa-5085	347	2	financial	financial	ADJ
ajfa-5085	347	3	reporting	reporting	NOUN
ajfa-5085	347	4	,	,	PUNCT
ajfa-5085	347	5	opportunities	opportunity	NOUN
ajfa-5085	347	6	and	and	CCONJ
ajfa-5085	347	7	challenges	challenge	NOUN
ajfa-5085	347	8	.	.	PUNCT
ajfa-5085	348	1	african	african	ADJ
ajfa-5085	348	2	finance	finance	PROPN
ajfa-5085	348	3	journal	journal	NOUN
ajfa-5085	348	4	,	,	PUNCT
ajfa-5085	348	5	2(2	2(2	NUM
ajfa-5085	348	6	)	)	PUNCT
ajfa-5085	348	7	,	,	PUNCT
ajfa-5085	348	8	40	40	NUM
ajfa-5085	348	9	-	-	SYM
ajfa-5085	348	10	46	46	NUM
ajfa-5085	348	11	.	.	PUNCT
ajfa-5085	349	1	asian	asian	ADJ
ajfa-5085	349	2	journal	journal	PROPN
ajfa-5085	349	3	of	of	ADP
ajfa-5085	349	4	finance	finance	PROPN
ajfa-5085	349	5	&	&	CCONJ
ajfa-5085	349	6	accounting	accounting	PROPN
ajfa-5085	349	7	issn	issn	PROPN
ajfa-5085	349	8	1946	1946	NUM
ajfa-5085	349	9	-	-	PUNCT
ajfa-5085	349	10	052x	052x	PROPN
ajfa-5085	349	11	2014	2014	NUM
ajfa-5085	349	12	,	,	PUNCT
ajfa-5085	349	13	vol	vol	NOUN
ajfa-5085	349	14	.	.	PROPN
ajfa-5085	350	1	6	6	NUM
ajfa-5085	350	2	,	,	PUNCT
ajfa-5085	350	3	no	no	INTJ
ajfa-5085	350	4	.	.	NOUN
ajfa-5085	350	5	1	1	NUM
ajfa-5085	350	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	350	7	87	87	NUM
ajfa-5085	350	8	leftwich	leftwich	PROPN
ajfa-5085	350	9	,	,	PUNCT
ajfa-5085	350	10	r.	r.	PROPN
ajfa-5085	350	11	(	(	PUNCT
ajfa-5085	350	12	1981	1981	NUM
ajfa-5085	350	13	)	)	PUNCT
ajfa-5085	350	14	.	.	PUNCT
ajfa-5085	351	1	evidence	evidence	NOUN
ajfa-5085	351	2	of	of	ADP
ajfa-5085	351	3	the	the	DET
ajfa-5085	351	4	impact	impact	NOUN
ajfa-5085	351	5	of	of	ADP
ajfa-5085	351	6	mandatory	mandatory	ADJ
ajfa-5085	351	7	changes	change	NOUN
ajfa-5085	351	8	in	in	ADP
ajfa-5085	351	9	accounting	accounting	NOUN
ajfa-5085	351	10	principles	principle	NOUN
ajfa-5085	351	11	on	on	ADP
ajfa-5085	351	12	corporate	corporate	ADJ
ajfa-5085	351	13	loan	loan	NOUN
ajfa-5085	351	14	agreements	agreement	NOUN
ajfa-5085	351	15	.	.	PUNCT
ajfa-5085	352	1	journal	journal	NOUN
ajfa-5085	352	2	of	of	ADP
ajfa-5085	352	3	accounting	accounting	NOUN
ajfa-5085	352	4	and	and	CCONJ
ajfa-5085	352	5	economics	economic	NOUN
ajfa-5085	352	6	.	.	PUNCT
ajfa-5085	353	1	(	(	PUNCT
ajfa-5085	353	2	march	march	PROPN
ajfa-5085	353	3	)	)	PUNCT
ajfa-5085	353	4	,	,	PUNCT
ajfa-5085	353	5	3	3	NUM
ajfa-5085	353	6	-	-	SYM
ajfa-5085	353	7	36	36	NUM
ajfa-5085	353	8	.	.	PUNCT
ajfa-5085	354	1	http://dx.doi.org/10.1016/s0165-4101(81)80001-8	http://dx.doi.org/10.1016/s0165-4101(81)80001-8	PROPN
ajfa-5085	354	2	.	.	PROPN
ajfa-5085	354	3	louwers	louwer	NOUN
ajfa-5085	354	4	,	,	PUNCT
ajfa-5085	354	5	t.	t.	PROPN
ajfa-5085	354	6	,	,	PUNCT
ajfa-5085	354	7	pasewark	pasewark	NOUN
ajfa-5085	354	8	,	,	PUNCT
ajfa-5085	354	9	w.	w.	PROPN
ajfa-5085	354	10	,	,	PUNCT
ajfa-5085	354	11	&	&	CCONJ
ajfa-5085	354	12	typpo	typpo	PROPN
ajfa-5085	354	13	,	,	PUNCT
ajfa-5085	354	14	e.	e.	PROPN
ajfa-5085	354	15	(	(	PUNCT
ajfa-5085	354	16	1996	1996	NUM
ajfa-5085	354	17	)	)	PUNCT
ajfa-5085	354	18	.	.	PUNCT
ajfa-5085	355	1	silicon	silicon	PROPN
ajfa-5085	355	2	valley	valley	PROPN
ajfa-5085	355	3	meets	meet	VERB
ajfa-5085	355	4	norwalk	norwalk	NOUN
ajfa-5085	355	5	.	.	PUNCT
ajfa-5085	356	1	journal	journal	PROPN
ajfa-5085	356	2	of	of	ADP
ajfa-5085	356	3	accountancy	accountancy	NOUN
ajfa-5085	356	4	,	,	PUNCT
ajfa-5085	356	5	186	186	NUM
ajfa-5085	356	6	,	,	PUNCT
ajfa-5085	356	7	20–24	20–24	NUM
ajfa-5085	356	8	.	.	PUNCT
ajfa-5085	357	1	lymer	lymer	PROPN
ajfa-5085	357	2	,	,	PUNCT
ajfa-5085	357	3	a.	a.	NOUN
ajfa-5085	357	4	(	(	PUNCT
ajfa-5085	357	5	1999	1999	NUM
ajfa-5085	357	6	)	)	PUNCT
ajfa-5085	357	7	.	.	PUNCT
ajfa-5085	358	1	the	the	DET
ajfa-5085	358	2	internet	internet	NOUN
ajfa-5085	358	3	and	and	CCONJ
ajfa-5085	358	4	the	the	DET
ajfa-5085	358	5	future	future	NOUN
ajfa-5085	358	6	of	of	ADP
ajfa-5085	358	7	corporate	corporate	ADJ
ajfa-5085	358	8	reporting	reporting	NOUN
ajfa-5085	358	9	in	in	ADP
ajfa-5085	358	10	europe	europe	PROPN
ajfa-5085	358	11	.	.	PUNCT
ajfa-5085	359	1	the	the	DET
ajfa-5085	359	2	european	european	PROPN
ajfa-5085	359	3	accounting	accounting	PROPN
ajfa-5085	359	4	review	review	PROPN
ajfa-5085	359	5	,	,	PUNCT
ajfa-5085	359	6	8(2	8(2	NUM
ajfa-5085	359	7	)	)	PUNCT
ajfa-5085	359	8	,	,	PUNCT
ajfa-5085	359	9	289–301	289–301	NUM
ajfa-5085	359	10	.	.	PUNCT
ajfa-5085	360	1	http://dx.doi.org/10.1080/096381899336041	http://dx.doi.org/10.1080/096381899336041	NOUN
ajfa-5085	360	2	.	.	PUNCT
ajfa-5085	361	1	lymer	lymer	PROPN
ajfa-5085	361	2	,	,	PUNCT
ajfa-5085	361	3	a.	a.	NOUN
ajfa-5085	361	4	,	,	PUNCT
ajfa-5085	361	5	,	,	PUNCT
ajfa-5085	361	6	&	&	CCONJ
ajfa-5085	361	7	debreceny	debreceny	PROPN
ajfa-5085	361	8	,	,	PUNCT
ajfa-5085	361	9	r.	r.	PROPN
ajfa-5085	361	10	(	(	PUNCT
ajfa-5085	361	11	2003	2003	NUM
ajfa-5085	361	12	)	)	PUNCT
ajfa-5085	361	13	.	.	PUNCT
ajfa-5085	362	1	the	the	DET
ajfa-5085	362	2	auditor	auditor	NOUN
ajfa-5085	362	3	and	and	CCONJ
ajfa-5085	362	4	corporate	corporate	ADJ
ajfa-5085	362	5	reporting	reporting	NOUN
ajfa-5085	362	6	on	on	ADP
ajfa-5085	362	7	the	the	DET
ajfa-5085	362	8	internet	internet	NOUN
ajfa-5085	362	9	:	:	PUNCT
ajfa-5085	362	10	challenges	challenge	NOUN
ajfa-5085	362	11	and	and	CCONJ
ajfa-5085	362	12	institutional	institutional	ADJ
ajfa-5085	362	13	responses	response	NOUN
ajfa-5085	362	14	.	.	PUNCT
ajfa-5085	363	1	international	international	ADJ
ajfa-5085	363	2	journal	journal	NOUN
ajfa-5085	363	3	of	of	ADP
ajfa-5085	363	4	auditing	auditing	NOUN
ajfa-5085	363	5	,	,	PUNCT
ajfa-5085	363	6	7(2	7(2	NUM
ajfa-5085	363	7	)	)	PUNCT
ajfa-5085	363	8	,	,	PUNCT
ajfa-5085	363	9	103	103	NUM
ajfa-5085	363	10	-	-	SYM
ajfa-5085	363	11	120	120	NUM
ajfa-5085	363	12	.	.	PUNCT
ajfa-5085	364	1	http://dx.doi.org/10.1111/1099-1123.00063	http://dx.doi.org/10.1111/1099-1123.00063	PROPN
ajfa-5085	364	2	.	.	PROPN
ajfa-5085	364	3	lymer	lymer	PROPN
ajfa-5085	364	4	,	,	PUNCT
ajfa-5085	364	5	a.	a.	PROPN
ajfa-5085	364	6	,	,	PUNCT
ajfa-5085	364	7	debreceny	debreceny	PROPN
ajfa-5085	364	8	,	,	PUNCT
ajfa-5085	364	9	r.	r.	PROPN
ajfa-5085	364	10	,	,	PUNCT
ajfa-5085	364	11	gray	gray	ADJ
ajfa-5085	364	12	,	,	PUNCT
ajfa-5085	364	13	g.	g.	PROPN
ajfa-5085	364	14	,	,	PUNCT
ajfa-5085	364	15	&	&	CCONJ
ajfa-5085	364	16	rahman	rahman	PROPN
ajfa-5085	364	17	,	,	PUNCT
ajfa-5085	364	18	a.	a.	NOUN
ajfa-5085	364	19	(	(	PUNCT
ajfa-5085	364	20	1999	1999	NUM
ajfa-5085	364	21	)	)	PUNCT
ajfa-5085	364	22	.	.	PUNCT
ajfa-5085	365	1	business	business	NOUN
ajfa-5085	365	2	reporting	reporting	NOUN
ajfa-5085	365	3	on	on	ADP
ajfa-5085	365	4	the	the	DET
ajfa-5085	365	5	internet	internet	NOUN
ajfa-5085	365	6	,	,	PUNCT
ajfa-5085	365	7	international	international	ADJ
ajfa-5085	365	8	accounting	accounting	NOUN
ajfa-5085	365	9	standards	standard	NOUN
ajfa-5085	365	10	committee	committee	NOUN
ajfa-5085	365	11	,	,	PUNCT
ajfa-5085	365	12	london	london	PROPN
ajfa-5085	365	13	,	,	PUNCT
ajfa-5085	365	14	november	november	PROPN
ajfa-5085	365	15	.	.	PUNCT
ajfa-5085	366	1	malone	malone	PROPN
ajfa-5085	366	2	,	,	PUNCT
ajfa-5085	366	3	d.	d.	PROPN
ajfa-5085	366	4	,	,	PUNCT
ajfa-5085	366	5	fries	fry	NOUN
ajfa-5085	366	6	,	,	PUNCT
ajfa-5085	366	7	c.	c.	NOUN
ajfa-5085	366	8	,	,	PUNCT
ajfa-5085	366	9	&	&	CCONJ
ajfa-5085	366	10	t.	t.	PROPN
ajfa-5085	366	11	jones	jones	PROPN
ajfa-5085	366	12	.	.	PUNCT
ajfa-5085	367	1	(	(	PUNCT
ajfa-5085	367	2	1993	1993	NUM
ajfa-5085	367	3	)	)	PUNCT
ajfa-5085	367	4	.	.	PUNCT
ajfa-5085	368	1	an	an	DET
ajfa-5085	368	2	empirical	empirical	ADJ
ajfa-5085	368	3	investigation	investigation	NOUN
ajfa-5085	368	4	of	of	ADP
ajfa-5085	368	5	the	the	DET
ajfa-5085	368	6	extent	extent	NOUN
ajfa-5085	368	7	of	of	ADP
ajfa-5085	368	8	corporate	corporate	ADJ
ajfa-5085	368	9	financial	financial	ADJ
ajfa-5085	368	10	disclosure	disclosure	NOUN
ajfa-5085	368	11	in	in	ADP
ajfa-5085	368	12	the	the	DET
ajfa-5085	368	13	oil	oil	NOUN
ajfa-5085	368	14	and	and	CCONJ
ajfa-5085	368	15	gas	gas	NOUN
ajfa-5085	368	16	industry	industry	NOUN
ajfa-5085	368	17	.	.	PUNCT
ajfa-5085	369	1	journal	journal	PROPN
ajfa-5085	369	2	of	of	ADP
ajfa-5085	369	3	accounting	accounting	NOUN
ajfa-5085	369	4	,	,	PUNCT
ajfa-5085	369	5	auditing	auditing	NOUN
ajfa-5085	369	6	and	and	CCONJ
ajfa-5085	369	7	finance	finance	NOUN
ajfa-5085	369	8	,	,	PUNCT
ajfa-5085	369	9	8	8	NUM
ajfa-5085	369	10	,	,	PUNCT
ajfa-5085	369	11	249	249	NUM
ajfa-5085	369	12	-	-	SYM
ajfa-5085	369	13	273	273	NUM
ajfa-5085	369	14	.	.	PUNCT
ajfa-5085	370	1	marston	marston	PROPN
ajfa-5085	370	2	,	,	PUNCT
ajfa-5085	370	3	c.	c.	PROPN
ajfa-5085	370	4	(	(	PUNCT
ajfa-5085	370	5	2003	2003	NUM
ajfa-5085	370	6	)	)	PUNCT
ajfa-5085	370	7	.	.	PUNCT
ajfa-5085	371	1	financial	financial	ADJ
ajfa-5085	371	2	reporting	reporting	NOUN
ajfa-5085	371	3	on	on	ADP
ajfa-5085	371	4	the	the	DET
ajfa-5085	371	5	internet	internet	NOUN
ajfa-5085	371	6	by	by	ADP
ajfa-5085	371	7	leading	lead	VERB
ajfa-5085	371	8	japanese	japanese	ADJ
ajfa-5085	371	9	companies	company	NOUN
ajfa-5085	371	10	.	.	PUNCT
ajfa-5085	372	1	corporate	corporate	ADJ
ajfa-5085	372	2	communication	communication	NOUN
ajfa-5085	372	3	:	:	PUNCT
ajfa-5085	372	4	an	an	DET
ajfa-5085	372	5	international	international	ADJ
ajfa-5085	372	6	journal	journal	NOUN
ajfa-5085	372	7	,	,	PUNCT
ajfa-5085	372	8	8(1	8(1	NOUN
ajfa-5085	372	9	)	)	PUNCT
ajfa-5085	372	10	,	,	PUNCT
ajfa-5085	372	11	23	23	NUM
ajfa-5085	372	12	-	-	SYM
ajfa-5085	372	13	34	34	NUM
ajfa-5085	372	14	.	.	PUNCT
ajfa-5085	373	1	http://dx.doi.org/10.1108/13563280310458894	http://dx.doi.org/10.1108/13563280310458894	PROPN
ajfa-5085	373	2	.	.	PUNCT
ajfa-5085	374	1	marston	marston	PROPN
ajfa-5085	374	2	,	,	PUNCT
ajfa-5085	374	3	c.	c.	PROPN
ajfa-5085	374	4	,	,	PUNCT
ajfa-5085	374	5	&	&	CCONJ
ajfa-5085	374	6	polei	polei	PROPN
ajfa-5085	374	7	,	,	PUNCT
ajfa-5085	374	8	a.	a.	NOUN
ajfa-5085	374	9	(	(	PUNCT
ajfa-5085	374	10	2004	2004	NUM
ajfa-5085	374	11	)	)	PUNCT
ajfa-5085	374	12	.	.	PUNCT
ajfa-5085	375	1	corporate	corporate	ADJ
ajfa-5085	375	2	reporting	reporting	NOUN
ajfa-5085	375	3	on	on	ADP
ajfa-5085	375	4	the	the	DET
ajfa-5085	375	5	internet	internet	NOUN
ajfa-5085	375	6	by	by	ADP
ajfa-5085	375	7	german	german	ADJ
ajfa-5085	375	8	companies	company	NOUN
ajfa-5085	375	9	.	.	PUNCT
ajfa-5085	376	1	international	international	ADJ
ajfa-5085	376	2	journal	journal	PROPN
ajfa-5085	376	3	of	of	ADP
ajfa-5085	376	4	accounting	accounting	NOUN
ajfa-5085	376	5	information	information	NOUN
ajfa-5085	376	6	systems	system	NOUN
ajfa-5085	376	7	,	,	PUNCT
ajfa-5085	376	8	5	5	NUM
ajfa-5085	376	9	,	,	PUNCT
ajfa-5085	376	10	285	285	NUM
ajfa-5085	376	11	-	-	SYM
ajfa-5085	376	12	311	311	NUM
ajfa-5085	376	13	.	.	PUNCT
ajfa-5085	377	1	http://dx.doi.org/10.1016/j.accinf.2004.02.009	http://dx.doi.org/10.1016/j.accinf.2004.02.009	PROPN
ajfa-5085	377	2	.	.	PUNCT
ajfa-5085	377	3	mccafferty	mccafferty	PROPN
ajfa-5085	377	4	,	,	PUNCT
ajfa-5085	377	5	j.	j.	PROPN
ajfa-5085	377	6	(	(	PUNCT
ajfa-5085	377	7	1995	1995	NUM
ajfa-5085	377	8	)	)	PUNCT
ajfa-5085	377	9	.	.	PUNCT
ajfa-5085	378	1	investor	investor	NOUN
ajfa-5085	378	2	relations	relation	NOUN
ajfa-5085	378	3	:	:	PUNCT
ajfa-5085	378	4	how	how	SCONJ
ajfa-5085	378	5	much	much	ADJ
ajfa-5085	378	6	to	to	PART
ajfa-5085	378	7	reveal	reveal	VERB
ajfa-5085	378	8	online	online	ADV
ajfa-5085	378	9	.	.	PUNCT
ajfa-5085	379	1	cfo	cfo	PROPN
ajfa-5085	379	2	,	,	PUNCT
ajfa-5085	379	3	december	december	PROPN
ajfa-5085	379	4	,	,	PUNCT
ajfa-5085	379	5	12	12	NUM
ajfa-5085	379	6	-	-	SYM
ajfa-5085	379	7	13	13	NUM
ajfa-5085	379	8	.	.	PUNCT
ajfa-5085	380	1	mckinnon	mckinnon	PROPN
ajfa-5085	380	2	,	,	PUNCT
ajfa-5085	380	3	j.	j.	PROPN
ajfa-5085	380	4	,	,	PUNCT
ajfa-5085	380	5	&	&	CCONJ
ajfa-5085	380	6	dalimunthe	dalimunthe	PROPN
ajfa-5085	380	7	,	,	PUNCT
ajfa-5085	380	8	l.	l.	PROPN
ajfa-5085	380	9	(	(	PUNCT
ajfa-5085	380	10	1993	1993	NUM
ajfa-5085	380	11	)	)	PUNCT
ajfa-5085	380	12	.	.	PUNCT
ajfa-5085	381	1	voluntary	voluntary	ADJ
ajfa-5085	381	2	disclosure	disclosure	NOUN
ajfa-5085	381	3	of	of	ADP
ajfa-5085	381	4	segment	segment	NOUN
ajfa-5085	381	5	information	information	NOUN
ajfa-5085	381	6	by	by	ADP
ajfa-5085	381	7	australian	australian	ADJ
ajfa-5085	381	8	diversified	diversified	ADJ
ajfa-5085	381	9	companies	company	NOUN
ajfa-5085	381	10	.	.	PUNCT
ajfa-5085	382	1	accounting	accounting	NOUN
ajfa-5085	382	2	,	,	PUNCT
ajfa-5085	382	3	&	&	CCONJ
ajfa-5085	382	4	finance	finance	PROPN
ajfa-5085	382	5	,	,	PUNCT
ajfa-5085	382	6	33(1	33(1	NUM
ajfa-5085	382	7	)	)	PUNCT
ajfa-5085	382	8	,	,	PUNCT
ajfa-5085	382	9	33	33	NUM
ajfa-5085	382	10	-	-	SYM
ajfa-5085	382	11	50	50	NUM
ajfa-5085	382	12	.	.	PUNCT
ajfa-5085	383	1	http://dx.doi.org/10.1111/j.1467-629x.1993.tb00192.x	http://dx.doi.org/10.1111/j.1467-629x.1993.tb00192.x	PROPN
ajfa-5085	383	2	.	.	PUNCT
ajfa-5085	384	1	meek	meek	PROPN
ajfa-5085	384	2	,	,	PUNCT
ajfa-5085	384	3	g.	g.	PROPN
ajfa-5085	384	4	,	,	PUNCT
ajfa-5085	384	5	roberts	roberts	PROPN
ajfa-5085	384	6	,	,	PUNCT
ajfa-5085	384	7	c.	c.	PROPN
ajfa-5085	384	8	,	,	PUNCT
ajfa-5085	384	9	&	&	CCONJ
ajfa-5085	384	10	gray	gray	PROPN
ajfa-5085	384	11	,	,	PUNCT
ajfa-5085	384	12	s.	s.	PROPN
ajfa-5085	384	13	(	(	PUNCT
ajfa-5085	384	14	1995	1995	NUM
ajfa-5085	384	15	)	)	PUNCT
ajfa-5085	384	16	.	.	PUNCT
ajfa-5085	385	1	factors	factor	NOUN
ajfa-5085	385	2	influencing	influence	VERB
ajfa-5085	385	3	voluntary	voluntary	ADJ
ajfa-5085	385	4	annual	annual	ADJ
ajfa-5085	385	5	report	report	NOUN
ajfa-5085	385	6	disclosure	disclosure	NOUN
ajfa-5085	385	7	by	by	ADP
ajfa-5085	385	8	u.s	u.s	PROPN
ajfa-5085	385	9	,	,	PUNCT
ajfa-5085	385	10	u.k	u.k	PROPN
ajfa-5085	385	11	and	and	CCONJ
ajfa-5085	385	12	continental	continental	ADJ
ajfa-5085	385	13	european	european	PROPN
ajfa-5085	385	14	multinational	multinational	PROPN
ajfa-5085	385	15	corporations	corporation	NOUN
ajfa-5085	385	16	.	.	PUNCT
ajfa-5085	386	1	journal	journal	PROPN
ajfa-5085	386	2	of	of	ADP
ajfa-5085	386	3	international	international	ADJ
ajfa-5085	386	4	business	business	NOUN
ajfa-5085	386	5	studies	study	NOUN
ajfa-5085	386	6	,	,	PUNCT
ajfa-5085	386	7	26(3	26(3	NUM
ajfa-5085	386	8	)	)	PUNCT
ajfa-5085	386	9	,	,	PUNCT
ajfa-5085	386	10	555–572	555–572	NUM
ajfa-5085	386	11	.	.	PUNCT
ajfa-5085	387	1	http://dx.doi.org/10.1057/palgrave.jibs.8490186	http://dx.doi.org/10.1057/palgrave.jibs.8490186	PROPN
ajfa-5085	387	2	.	.	PUNCT
ajfa-5085	387	3	mitchell	mitchell	PROPN
ajfa-5085	387	4	,	,	PUNCT
ajfa-5085	387	5	j.	j.	PROPN
ajfa-5085	387	6	,	,	PUNCT
ajfa-5085	387	7	chia	chia	PROPN
ajfa-5085	387	8	,	,	PUNCT
ajfa-5085	387	9	c.	c.	PROPN
ajfa-5085	387	10	,	,	PUNCT
ajfa-5085	387	11	&	&	CCONJ
ajfa-5085	387	12	loh	loh	PROPN
ajfa-5085	387	13	,	,	PUNCT
ajfa-5085	387	14	a.	a.	NOUN
ajfa-5085	387	15	(	(	PUNCT
ajfa-5085	387	16	1995	1995	NUM
ajfa-5085	387	17	)	)	PUNCT
ajfa-5085	387	18	.	.	PUNCT
ajfa-5085	388	1	voluntary	voluntary	ADJ
ajfa-5085	388	2	disclosure	disclosure	NOUN
ajfa-5085	388	3	of	of	ADP
ajfa-5085	388	4	segment	segment	NOUN
ajfa-5085	388	5	information	information	NOUN
ajfa-5085	388	6	:	:	PUNCT
ajfa-5085	388	7	further	further	ADJ
ajfa-5085	388	8	australian	australian	ADJ
ajfa-5085	388	9	evidence	evidence	NOUN
ajfa-5085	388	10	.	.	PUNCT
ajfa-5085	389	1	accounting	accounting	NOUN
ajfa-5085	389	2	,	,	PUNCT
ajfa-5085	389	3	&	&	CCONJ
ajfa-5085	389	4	finance	finance	PROPN
ajfa-5085	389	5	,	,	PUNCT
ajfa-5085	389	6	35(2	35(2	NUM
ajfa-5085	389	7	)	)	PUNCT
ajfa-5085	389	8	,	,	PUNCT
ajfa-5085	389	9	1	1	NUM
ajfa-5085	389	10	-	-	SYM
ajfa-5085	389	11	16	16	NUM
ajfa-5085	389	12	.	.	PUNCT
ajfa-5085	390	1	http://dx.doi.org/10.1111/j.1467-629x.1995.tb00283.x	http://dx.doi.org/10.1111/j.1467-629x.1995.tb00283.x	PROPN
ajfa-5085	390	2	.	.	PUNCT
ajfa-5085	391	1	mohamed	mohamed	PROPN
ajfa-5085	391	2	,	,	PUNCT
ajfa-5085	391	3	e.	e.	PROPN
ajfa-5085	391	4	(	(	PUNCT
ajfa-5085	391	5	2010	2010	NUM
ajfa-5085	391	6	)	)	PUNCT
ajfa-5085	391	7	.	.	PUNCT
ajfa-5085	392	1	internet	internet	NOUN
ajfa-5085	392	2	financial	financial	ADJ
ajfa-5085	392	3	reporting	reporting	NOUN
ajfa-5085	392	4	(	(	PUNCT
ajfa-5085	392	5	ifr	ifr	PROPN
ajfa-5085	392	6	)	)	PUNCT
ajfa-5085	392	7	in	in	ADP
ajfa-5085	392	8	the	the	DET
ajfa-5085	392	9	gcc	gcc	NOUN
ajfa-5085	392	10	:	:	PUNCT
ajfa-5085	392	11	extent	extent	NOUN
ajfa-5085	392	12	and	and	CCONJ
ajfa-5085	392	13	practices	practice	NOUN
ajfa-5085	392	14	.	.	PUNCT
ajfa-5085	393	1	international	international	ADJ
ajfa-5085	393	2	journal	journal	PROPN
ajfa-5085	393	3	of	of	ADP
ajfa-5085	393	4	accounting	accounting	NOUN
ajfa-5085	393	5	and	and	CCONJ
ajfa-5085	393	6	finance	finance	NOUN
ajfa-5085	393	7	,	,	PUNCT
ajfa-5085	393	8	2(1	2(1	NUM
ajfa-5085	393	9	)	)	PUNCT
ajfa-5085	393	10	,	,	PUNCT
ajfa-5085	393	11	113	113	NUM
ajfa-5085	393	12	-	-	SYM
ajfa-5085	393	13	129	129	NUM
ajfa-5085	393	14	.	.	PUNCT
ajfa-5085	393	15	http://dx.doi.org/10.1504/ijaf.2010.031914	http://dx.doi.org/10.1504/ijaf.2010.031914	PROPN
ajfa-5085	393	16	.	.	PUNCT
ajfa-5085	394	1	asian	asian	ADJ
ajfa-5085	394	2	journal	journal	PROPN
ajfa-5085	394	3	of	of	ADP
ajfa-5085	394	4	finance	finance	PROPN
ajfa-5085	394	5	&	&	CCONJ
ajfa-5085	394	6	accounting	accounting	PROPN
ajfa-5085	394	7	issn	issn	PROPN
ajfa-5085	394	8	1946	1946	NUM
ajfa-5085	394	9	-	-	PUNCT
ajfa-5085	394	10	052x	052x	PROPN
ajfa-5085	394	11	2014	2014	NUM
ajfa-5085	394	12	,	,	PUNCT
ajfa-5085	394	13	vol	vol	NOUN
ajfa-5085	394	14	.	.	PROPN
ajfa-5085	395	1	6	6	NUM
ajfa-5085	395	2	,	,	PUNCT
ajfa-5085	395	3	no	no	INTJ
ajfa-5085	395	4	.	.	NOUN
ajfa-5085	395	5	1	1	NUM
ajfa-5085	395	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	395	7	88	88	NUM
ajfa-5085	395	8	mohamed	mohame	VERB
ajfa-5085	395	9	,	,	PUNCT
ajfa-5085	395	10	e.	e.	PROPN
ajfa-5085	395	11	,	,	PUNCT
ajfa-5085	395	12	oyelere	oyelere	ADV
ajfa-5085	395	13	,	,	PUNCT
ajfa-5085	395	14	p.	p.	NOUN
ajfa-5085	395	15	,	,	PUNCT
ajfa-5085	395	16	,	,	PUNCT
ajfa-5085	395	17	&	&	CCONJ
ajfa-5085	395	18	al	al	PROPN
ajfa-5085	395	19	-	-	PUNCT
ajfa-5085	395	20	busaidi	busaidi	NOUN
ajfa-5085	395	21	,	,	PUNCT
ajfa-5085	395	22	m.	m.	NOUN
ajfa-5085	395	23	(	(	PUNCT
ajfa-5085	395	24	2009	2009	NUM
ajfa-5085	395	25	)	)	PUNCT
ajfa-5085	395	26	.	.	PUNCT
ajfa-5085	396	1	a	a	DET
ajfa-5085	396	2	survey	survey	NOUN
ajfa-5085	396	3	of	of	ADP
ajfa-5085	396	4	internet	internet	NOUN
ajfa-5085	396	5	financial	financial	ADJ
ajfa-5085	396	6	reporting	reporting	NOUN
ajfa-5085	396	7	in	in	ADP
ajfa-5085	396	8	oman	oman	PROPN
ajfa-5085	396	9	.	.	PUNCT
ajfa-5085	397	1	international	international	ADJ
ajfa-5085	397	2	journal	journal	NOUN
ajfa-5085	397	3	of	of	ADP
ajfa-5085	397	4	emerging	emerge	VERB
ajfa-5085	397	5	markets	market	NOUN
ajfa-5085	397	6	,	,	PUNCT
ajfa-5085	397	7	4(1	4(1	NOUN
ajfa-5085	397	8	)	)	PUNCT
ajfa-5085	397	9	,	,	PUNCT
ajfa-5085	397	10	56	56	NUM
ajfa-5085	397	11	-	-	SYM
ajfa-5085	397	12	71	71	NUM
ajfa-5085	397	13	.	.	PUNCT
ajfa-5085	398	1	momany	momany	NOUN
ajfa-5085	398	2	,	,	PUNCT
ajfa-5085	398	3	m.	m.	NOUN
ajfa-5085	398	4	,	,	PUNCT
ajfa-5085	398	5	&	&	CCONJ
ajfa-5085	398	6	al	al	PROPN
ajfa-5085	398	7	-	-	PUNCT
ajfa-5085	398	8	shorman	shorman	PROPN
ajfa-5085	398	9	,	,	PUNCT
ajfa-5085	398	10	s.	s.	PROPN
ajfa-5085	398	11	(	(	PUNCT
ajfa-5085	398	12	2006	2006	NUM
ajfa-5085	398	13	)	)	PUNCT
ajfa-5085	398	14	.	.	PUNCT
ajfa-5085	399	1	web	web	NOUN
ajfa-5085	399	2	-	-	PUNCT
ajfa-5085	399	3	based	base	VERB
ajfa-5085	399	4	voluntary	voluntary	ADJ
ajfa-5085	399	5	financial	financial	ADJ
ajfa-5085	399	6	reporting	reporting	NOUN
ajfa-5085	399	7	of	of	ADP
ajfa-5085	399	8	jordanian	jordanian	ADJ
ajfa-5085	399	9	companies	company	NOUN
ajfa-5085	399	10	.	.	PUNCT
ajfa-5085	400	1	international	international	ADJ
ajfa-5085	400	2	review	review	NOUN
ajfa-5085	400	3	of	of	ADP
ajfa-5085	400	4	business	business	NOUN
ajfa-5085	400	5	research	research	NOUN
ajfa-5085	400	6	papers	paper	NOUN
ajfa-5085	400	7	,	,	PUNCT
ajfa-5085	400	8	2	2	NUM
ajfa-5085	400	9	,	,	PUNCT
ajfa-5085	400	10	127	127	NUM
ajfa-5085	400	11	-	-	SYM
ajfa-5085	400	12	39	39	NUM
ajfa-5085	400	13	.	.	PUNCT
ajfa-5085	401	1	oyelere	oyelere	ADV
ajfa-5085	401	2	,	,	PUNCT
ajfa-5085	401	3	p.	p.	NOUN
ajfa-5085	401	4	,	,	PUNCT
ajfa-5085	401	5	laswad	laswad	PROPN
ajfa-5085	401	6	,	,	PUNCT
ajfa-5085	401	7	f.	f.	PROPN
ajfa-5085	401	8	,	,	PUNCT
ajfa-5085	401	9	&	&	CCONJ
ajfa-5085	401	10	fisher	fisher	PROPN
ajfa-5085	401	11	,	,	PUNCT
ajfa-5085	401	12	r.	r.	PROPN
ajfa-5085	401	13	(	(	PUNCT
ajfa-5085	401	14	2003	2003	NUM
ajfa-5085	401	15	)	)	PUNCT
ajfa-5085	401	16	.	.	PUNCT
ajfa-5085	402	1	determinants	determinant	NOUN
ajfa-5085	402	2	of	of	ADP
ajfa-5085	402	3	internet	internet	NOUN
ajfa-5085	402	4	financial	financial	ADJ
ajfa-5085	402	5	reporting	reporting	NOUN
ajfa-5085	402	6	by	by	ADP
ajfa-5085	402	7	new	new	PROPN
ajfa-5085	402	8	zealand	zealand	PROPN
ajfa-5085	402	9	companies	company	NOUN
ajfa-5085	402	10	.	.	PUNCT
ajfa-5085	403	1	journal	journal	PROPN
ajfa-5085	403	2	of	of	ADP
ajfa-5085	403	3	international	international	ADJ
ajfa-5085	403	4	financial	financial	ADJ
ajfa-5085	403	5	management	management	NOUN
ajfa-5085	403	6	and	and	CCONJ
ajfa-5085	403	7	accounting	accounting	NOUN
ajfa-5085	403	8	,	,	PUNCT
ajfa-5085	403	9	14(1	14(1	NUM
ajfa-5085	403	10	)	)	PUNCT
ajfa-5085	403	11	,	,	PUNCT
ajfa-5085	403	12	26	26	NUM
ajfa-5085	403	13	-	-	SYM
ajfa-5085	403	14	63	63	NUM
ajfa-5085	403	15	.	.	PUNCT
ajfa-5085	404	1	http://dx.doi.org/10.1111/1467-646x.00089	http://dx.doi.org/10.1111/1467-646x.00089	PROPN
ajfa-5085	404	2	.	.	PUNCT
ajfa-5085	405	1	pirchegger	pirchegger	PROPN
ajfa-5085	405	2	,	,	PUNCT
ajfa-5085	405	3	b.	b.	PROPN
ajfa-5085	405	4	,	,	PUNCT
ajfa-5085	405	5	&	&	CCONJ
ajfa-5085	405	6	wagenhofer	wagenhofer	VERB
ajfa-5085	405	7	,	,	PUNCT
ajfa-5085	405	8	a.	a.	NOUN
ajfa-5085	405	9	(	(	PUNCT
ajfa-5085	405	10	1999	1999	NUM
ajfa-5085	405	11	)	)	PUNCT
ajfa-5085	405	12	.	.	PUNCT
ajfa-5085	406	1	financial	financial	ADJ
ajfa-5085	406	2	information	information	NOUN
ajfa-5085	406	3	on	on	ADP
ajfa-5085	406	4	the	the	DET
ajfa-5085	406	5	internet	internet	NOUN
ajfa-5085	406	6	:	:	PUNCT
ajfa-5085	406	7	a	a	DET
ajfa-5085	406	8	survey	survey	NOUN
ajfa-5085	406	9	of	of	ADP
ajfa-5085	406	10	the	the	DET
ajfa-5085	406	11	homepages	homepage	NOUN
ajfa-5085	406	12	of	of	ADP
ajfa-5085	406	13	austrian	austrian	ADJ
ajfa-5085	406	14	companies	company	NOUN
ajfa-5085	406	15	.	.	PUNCT
ajfa-5085	407	1	the	the	DET
ajfa-5085	407	2	european	european	PROPN
ajfa-5085	407	3	accounting	accounting	PROPN
ajfa-5085	407	4	review	review	PROPN
ajfa-5085	407	5	,	,	PUNCT
ajfa-5085	407	6	8(2	8(2	NUM
ajfa-5085	407	7	)	)	PUNCT
ajfa-5085	407	8	,	,	PUNCT
ajfa-5085	407	9	383–395	383–395	NUM
ajfa-5085	407	10	.	.	PUNCT
ajfa-5085	408	1	http://dx.doi.org/10.1080/096381899336113	http://dx.doi.org/10.1080/096381899336113	PROPN
ajfa-5085	408	2	.	.	PUNCT
ajfa-5085	409	1	raffournier	raffournier	PROPN
ajfa-5085	409	2	,	,	PUNCT
ajfa-5085	409	3	b.	b.	PROPN
ajfa-5085	409	4	(	(	PUNCT
ajfa-5085	409	5	1995	1995	NUM
ajfa-5085	409	6	)	)	PUNCT
ajfa-5085	409	7	.	.	PUNCT
ajfa-5085	410	1	the	the	DET
ajfa-5085	410	2	determinants	determinant	NOUN
ajfa-5085	410	3	of	of	ADP
ajfa-5085	410	4	voluntary	voluntary	ADJ
ajfa-5085	410	5	financial	financial	ADJ
ajfa-5085	410	6	disclosure	disclosure	NOUN
ajfa-5085	410	7	by	by	ADP
ajfa-5085	410	8	swiss	swiss	ADJ
ajfa-5085	410	9	listed	list	VERB
ajfa-5085	410	10	companies	company	NOUN
ajfa-5085	410	11	.	.	PUNCT
ajfa-5085	411	1	european	european	ADJ
ajfa-5085	411	2	accounting	accounting	PROPN
ajfa-5085	411	3	review	review	PROPN
ajfa-5085	411	4	,	,	PUNCT
ajfa-5085	411	5	4(2	4(2	NUM
ajfa-5085	411	6	)	)	PUNCT
ajfa-5085	411	7	,	,	PUNCT
ajfa-5085	411	8	261	261	NUM
ajfa-5085	411	9	-	-	SYM
ajfa-5085	411	10	80	80	NUM
ajfa-5085	411	11	.	.	PUNCT
ajfa-5085	412	1	http://dx.doi.org/10.1080/09638189500000016	http://dx.doi.org/10.1080/09638189500000016	PROPN
ajfa-5085	412	2	.	.	PUNCT
ajfa-5085	413	1	ravlic	ravlic	NOUN
ajfa-5085	413	2	,	,	PUNCT
ajfa-5085	413	3	t.	t.	PROPN
ajfa-5085	413	4	(	(	PUNCT
ajfa-5085	413	5	2000	2000	NUM
ajfa-5085	413	6	)	)	PUNCT
ajfa-5085	413	7	.	.	PUNCT
ajfa-5085	414	1	wild	wild	ADJ
ajfa-5085	414	2	wild	wild	ADJ
ajfa-5085	414	3	web	web	NOUN
ajfa-5085	414	4	.	.	PUNCT
ajfa-5085	414	5	australian	australian	ADJ
ajfa-5085	414	6	cpa	cpa	PROPN
ajfa-5085	414	7	,	,	PUNCT
ajfa-5085	414	8	august	august	PROPN
ajfa-5085	414	9	,	,	PUNCT
ajfa-5085	414	10	26	26	NUM
ajfa-5085	414	11	-	-	SYM
ajfa-5085	414	12	30	30	NUM
ajfa-5085	414	13	.	.	PUNCT
ajfa-5085	415	1	salawu	salawu	PROPN
ajfa-5085	415	2	,	,	PUNCT
ajfa-5085	415	3	r.o	r.o	PROPN
ajfa-5085	415	4	.	.	PROPN
ajfa-5085	415	5	(	(	PUNCT
ajfa-5085	415	6	2009	2009	NUM
ajfa-5085	415	7	)	)	PUNCT
ajfa-5085	415	8	.	.	PUNCT
ajfa-5085	416	1	financial	financial	ADJ
ajfa-5085	416	2	reporting	reporting	NOUN
ajfa-5085	416	3	on	on	ADP
ajfa-5085	416	4	the	the	DET
ajfa-5085	416	5	internet	internet	NOUN
ajfa-5085	416	6	by	by	ADP
ajfa-5085	416	7	quoted	quote	VERB
ajfa-5085	416	8	companies	company	NOUN
ajfa-5085	416	9	in	in	ADP
ajfa-5085	416	10	nigeria	nigeria	PROPN
ajfa-5085	416	11	.	.	PUNCT
ajfa-5085	417	1	proceedings	proceeding	NOUN
ajfa-5085	417	2	of	of	ADP
ajfa-5085	417	3	the	the	DET
ajfa-5085	417	4	10th	10th	ADJ
ajfa-5085	417	5	annual	annual	ADJ
ajfa-5085	417	6	conference	conference	NOUN
ajfa-5085	417	7	of	of	ADP
ajfa-5085	417	8	repositioning	reposition	VERB
ajfa-5085	417	9	african	african	ADJ
ajfa-5085	417	10	business	business	NOUN
ajfa-5085	417	11	and	and	CCONJ
ajfa-5085	417	12	development	development	NOUN
ajfa-5085	417	13	for	for	ADP
ajfa-5085	417	14	the	the	DET
ajfa-5085	417	15	21st	21st	ADJ
ajfa-5085	417	16	century	century	NOUN
ajfa-5085	417	17	.	.	PUNCT
ajfa-5085	418	1	retrieved	retrieve	VERB
ajfa-5085	418	2	on	on	ADP
ajfa-5085	418	3	15th	15th	NOUN
ajfa-5085	418	4	of	of	ADP
ajfa-5085	418	5	march	march	PROPN
ajfa-5085	418	6	2013	2013	NUM
ajfa-5085	418	7	from	from	ADP
ajfa-5085	418	8	http://www.iaabd.org/2009_iaabd_proceedings/track1a.pdf	http://www.iaabd.org/2009_iaabd_proceedings/track1a.pdf	PROPN
ajfa-5085	418	9	.	.	PUNCT
ajfa-5085	419	1	sec	sec	PROPN
ajfa-5085	419	2	(	(	PUNCT
ajfa-5085	419	3	securities	security	NOUN
ajfa-5085	419	4	and	and	CCONJ
ajfa-5085	419	5	exchange	exchange	PROPN
ajfa-5085	419	6	commission	commission	PROPN
ajfa-5085	419	7	)	)	PUNCT
ajfa-5085	419	8	(	(	PUNCT
ajfa-5085	419	9	2002	2002	NUM
ajfa-5085	419	10	)	)	PUNCT
ajfa-5085	419	11	final	final	ADJ
ajfa-5085	419	12	rule	rule	NOUN
ajfa-5085	419	13	:	:	PUNCT
ajfa-5085	419	14	acceleration	acceleration	NOUN
ajfa-5085	419	15	of	of	ADP
ajfa-5085	419	16	periodic	periodic	ADJ
ajfa-5085	419	17	report	report	NOUN
ajfa-5085	419	18	filing	filing	NOUN
ajfa-5085	419	19	dates	date	NOUN
ajfa-5085	419	20	and	and	CCONJ
ajfa-5085	419	21	disclosure	disclosure	NOUN
ajfa-5085	419	22	concerning	concern	VERB
ajfa-5085	419	23	website	website	NOUN
ajfa-5085	419	24	access	access	NOUN
ajfa-5085	419	25	to	to	ADP
ajfa-5085	419	26	reports	report	NOUN
ajfa-5085	419	27	,	,	PUNCT
ajfa-5085	419	28	securities	security	NOUN
ajfa-5085	419	29	and	and	CCONJ
ajfa-5085	419	30	exchange	exchange	PROPN
ajfa-5085	419	31	commission	commission	PROPN
ajfa-5085	419	32	,	,	PUNCT
ajfa-5085	419	33	available	available	ADJ
ajfa-5085	419	34	at	at	ADP
ajfa-5085	419	35	:	:	PUNCT
ajfa-5085	419	36	www.sec.gov	www.sec.gov	PROPN
ajfa-5085	419	37	sec	sec	PROPN
ajfa-5085	419	38	(	(	PUNCT
ajfa-5085	419	39	securities	security	NOUN
ajfa-5085	419	40	and	and	CCONJ
ajfa-5085	419	41	exchange	exchange	PROPN
ajfa-5085	419	42	commission	commission	PROPN
ajfa-5085	419	43	)	)	PUNCT
ajfa-5085	419	44	(	(	PUNCT
ajfa-5085	419	45	2003a	2003a	NUM
ajfa-5085	419	46	)	)	PUNCT
ajfa-5085	419	47	final	final	ADJ
ajfa-5085	419	48	rule	rule	NOUN
ajfa-5085	419	49	:	:	PUNCT
ajfa-5085	419	50	disclosure	disclosure	NOUN
ajfa-5085	419	51	required	require	VERB
ajfa-5085	419	52	by	by	ADP
ajfa-5085	419	53	sections	section	NOUN
ajfa-5085	419	54	406	406	NUM
ajfa-5085	419	55	and	and	CCONJ
ajfa-5085	419	56	407	407	NUM
ajfa-5085	419	57	of	of	ADP
ajfa-5085	419	58	the	the	DET
ajfa-5085	419	59	serbanes	serbane	NOUN
ajfa-5085	419	60	-	-	PUNCT
ajfa-5085	419	61	oxley	oxley	ADJ
ajfa-5085	419	62	act	act	NOUN
ajfa-5085	419	63	of	of	ADP
ajfa-5085	419	64	2002	2002	NUM
ajfa-5085	419	65	,	,	PUNCT
ajfa-5085	419	66	securities	security	NOUN
ajfa-5085	419	67	and	and	CCONJ
ajfa-5085	419	68	exchange	exchange	PROPN
ajfa-5085	419	69	commission	commission	PROPN
ajfa-5085	419	70	,	,	PUNCT
ajfa-5085	419	71	available	available	ADJ
ajfa-5085	419	72	at	at	ADP
ajfa-5085	419	73	:	:	PUNCT
ajfa-5085	419	74	www.sec.gov	www.sec.gov	PROPN
ajfa-5085	419	75	sec	sec	PROPN
ajfa-5085	419	76	(	(	PUNCT
ajfa-5085	419	77	securities	security	NOUN
ajfa-5085	419	78	and	and	CCONJ
ajfa-5085	419	79	exchange	exchange	PROPN
ajfa-5085	419	80	commission	commission	PROPN
ajfa-5085	419	81	)	)	PUNCT
ajfa-5085	419	82	(	(	PUNCT
ajfa-5085	419	83	2003b	2003b	NUM
ajfa-5085	419	84	)	)	PUNCT
ajfa-5085	419	85	final	final	ADJ
ajfa-5085	419	86	rule	rule	NOUN
ajfa-5085	419	87	:	:	PUNCT
ajfa-5085	419	88	mandated	mandate	VERB
ajfa-5085	419	89	electronic	electronic	ADJ
ajfa-5085	419	90	filing	filing	NOUN
ajfa-5085	419	91	and	and	CCONJ
ajfa-5085	419	92	website	website	NOUN
ajfa-5085	419	93	posting	post	VERB
ajfa-5085	419	94	for	for	ADP
ajfa-5085	419	95	form	form	NOUN
ajfa-5085	419	96	3,4	3,4	NUM
ajfa-5085	419	97	and	and	CCONJ
ajfa-5085	419	98	5	5	NUM
ajfa-5085	419	99	,	,	PUNCT
ajfa-5085	419	100	securities	security	NOUN
ajfa-5085	419	101	and	and	CCONJ
ajfa-5085	419	102	exchange	exchange	PROPN
ajfa-5085	419	103	commission	commission	PROPN
ajfa-5085	419	104	,	,	PUNCT
ajfa-5085	419	105	available	available	ADJ
ajfa-5085	419	106	at	at	ADP
ajfa-5085	419	107	:	:	PUNCT
ajfa-5085	419	108	www.sec.gov	www.sec.gov	NUM
ajfa-5085	419	109	singhvi	singhvi	NOUN
ajfa-5085	419	110	,	,	PUNCT
ajfa-5085	419	111	s.	s.	PROPN
ajfa-5085	419	112	,	,	PUNCT
ajfa-5085	419	113	&	&	CCONJ
ajfa-5085	419	114	desai	desai	PROPN
ajfa-5085	419	115	,	,	PUNCT
ajfa-5085	419	116	h.	h.	PROPN
ajfa-5085	419	117	(	(	PUNCT
ajfa-5085	419	118	1971	1971	NUM
ajfa-5085	419	119	)	)	PUNCT
ajfa-5085	419	120	.	.	PUNCT
ajfa-5085	420	1	an	an	DET
ajfa-5085	420	2	empirical	empirical	ADJ
ajfa-5085	420	3	analysis	analysis	NOUN
ajfa-5085	420	4	of	of	ADP
ajfa-5085	420	5	the	the	DET
ajfa-5085	420	6	quality	quality	NOUN
ajfa-5085	420	7	of	of	ADP
ajfa-5085	420	8	corporate	corporate	ADJ
ajfa-5085	420	9	financial	financial	ADJ
ajfa-5085	420	10	disclosure	disclosure	NOUN
ajfa-5085	420	11	.	.	PUNCT
ajfa-5085	421	1	accounting	accounting	NOUN
ajfa-5085	421	2	review	review	PROPN
ajfa-5085	421	3	,	,	PUNCT
ajfa-5085	421	4	46(1	46(1	PROPN
ajfa-5085	421	5	)	)	PUNCT
ajfa-5085	421	6	,	,	PUNCT
ajfa-5085	421	7	129	129	NUM
ajfa-5085	421	8	-	-	SYM
ajfa-5085	421	9	38	38	NUM
ajfa-5085	421	10	.	.	PUNCT
ajfa-5085	422	1	smith	smith	PROPN
ajfa-5085	422	2	,	,	PUNCT
ajfa-5085	422	3	b.	b.	PROPN
ajfa-5085	422	4	,	,	PUNCT
ajfa-5085	422	5	&	&	CCONJ
ajfa-5085	422	6	peppard	peppard	PROPN
ajfa-5085	422	7	,	,	PUNCT
ajfa-5085	422	8	d.	d.	PROPN
ajfa-5085	422	9	(	(	PUNCT
ajfa-5085	422	10	2005	2005	NUM
ajfa-5085	422	11	)	)	PUNCT
ajfa-5085	422	12	.	.	PUNCT
ajfa-5085	423	1	internet	internet	NOUN
ajfa-5085	423	2	financial	financial	ADJ
ajfa-5085	423	3	reporting	reporting	NOUN
ajfa-5085	423	4	:	:	PUNCT
ajfa-5085	423	5	benchmarking	benchmarke	VERB
ajfa-5085	423	6	irish	irish	PROPN
ajfa-5085	423	7	plcs	plcs	PROPN
ajfa-5085	423	8	against	against	ADP
ajfa-5085	423	9	best	good	ADJ
ajfa-5085	423	10	practice	practice	NOUN
ajfa-5085	423	11	.	.	PUNCT
ajfa-5085	424	1	accountancy	accountancy	PROPN
ajfa-5085	424	2	ireland	ireland	PROPN
ajfa-5085	424	3	,	,	PUNCT
ajfa-5085	424	4	37(6	37(6	NUM
ajfa-5085	424	5	)	)	PUNCT
ajfa-5085	424	6	,	,	PUNCT
ajfa-5085	424	7	22	22	NUM
ajfa-5085	424	8	-	-	SYM
ajfa-5085	424	9	24	24	NUM
ajfa-5085	424	10	sriram	sriram	PROPN
ajfa-5085	424	11	,	,	PUNCT
ajfa-5085	424	12	r.s	r.s	PROPN
ajfa-5085	424	13	.	.	PROPN
ajfa-5085	424	14	,	,	PUNCT
ajfa-5085	424	15	&	&	CCONJ
ajfa-5085	424	16	laksmana	laksmana	PROPN
ajfa-5085	424	17	,	,	PUNCT
ajfa-5085	424	18	i.	i.	PROPN
ajfa-5085	424	19	(	(	PUNCT
ajfa-5085	424	20	2006	2006	NUM
ajfa-5085	424	21	)	)	PUNCT
ajfa-5085	424	22	.	.	PUNCT
ajfa-5085	425	1	corporate	corporate	ADJ
ajfa-5085	425	2	website	website	NOUN
ajfa-5085	425	3	reports	report	VERB
ajfa-5085	425	4	:	:	PUNCT
ajfa-5085	425	5	some	some	DET
ajfa-5085	425	6	evidence	evidence	NOUN
ajfa-5085	425	7	on	on	ADP
ajfa-5085	425	8	relevance	relevance	NOUN
ajfa-5085	425	9	and	and	CCONJ
ajfa-5085	425	10	usefulness	usefulness	NOUN
ajfa-5085	425	11	.	.	PUNCT
ajfa-5085	426	1	information	information	NOUN
ajfa-5085	426	2	resources	resource	NOUN
ajfa-5085	426	3	management	management	PROPN
ajfa-5085	426	4	journal	journal	NOUN
ajfa-5085	426	5	,	,	PUNCT
ajfa-5085	426	6	19	19	NUM
ajfa-5085	426	7	,	,	PUNCT
ajfa-5085	426	8	1	1	NUM
ajfa-5085	426	9	-	-	SYM
ajfa-5085	426	10	17	17	NUM
ajfa-5085	426	11	.	.	PUNCT
ajfa-5085	427	1	http://dx.doi.org/10.4018/irmj.2006070101	http://dx.doi.org/10.4018/irmj.2006070101	PRON
ajfa-5085	427	2	trabelsi	trabelsi	PROPN
ajfa-5085	427	3	,	,	PUNCT
ajfa-5085	427	4	s.	s.	PROPN
ajfa-5085	427	5	,	,	PUNCT
ajfa-5085	427	6	&	&	CCONJ
ajfa-5085	427	7	labelle	labelle	PROPN
ajfa-5085	427	8	,	,	PUNCT
ajfa-5085	427	9	r.	r.	PROPN
ajfa-5085	427	10	(	(	PUNCT
ajfa-5085	427	11	2006	2006	NUM
ajfa-5085	427	12	)	)	PUNCT
ajfa-5085	427	13	.	.	PUNCT
ajfa-5085	428	1	evidence	evidence	NOUN
ajfa-5085	428	2	that	that	SCONJ
ajfa-5085	428	3	corporate	corporate	ADJ
ajfa-5085	428	4	websites	website	NOUN
ajfa-5085	428	5	is	be	AUX
ajfa-5085	428	6	a	a	DET
ajfa-5085	428	7	part	part	NOUN
ajfa-5085	428	8	of	of	ADP
ajfa-5085	428	9	the	the	DET
ajfa-5085	428	10	firm	firm	NOUN
ajfa-5085	428	11	's	's	PART
ajfa-5085	428	12	overall	overall	ADJ
ajfa-5085	428	13	disclosure	disclosure	NOUN
ajfa-5085	428	14	package	package	NOUN
ajfa-5085	428	15	.	.	PUNCT
ajfa-5085	429	1	working	work	VERB
ajfa-5085	429	2	paper	paper	NOUN
ajfa-5085	429	3	,	,	PUNCT
ajfa-5085	429	4	brock	brock	PROPN
ajfa-5085	429	5	university	university	PROPN
ajfa-5085	429	6	,	,	PUNCT
ajfa-5085	429	7	st	st	PROPN
ajfa-5085	429	8	catherines	catherines	PROPN
ajfa-5085	429	9	,	,	PUNCT
ajfa-5085	429	10	available	available	ADJ
ajfa-5085	429	11	at	at	ADP
ajfa-5085	429	12	:	:	PUNCT
ajfa-5085	429	13	http://accounting.uwaterloo.ca/seminars/old_papers/	http://accounting.uwaterloo.ca/seminars/old_papers/	NUM
ajfa-5085	429	14	asian	asian	ADJ
ajfa-5085	429	15	journal	journal	NOUN
ajfa-5085	429	16	of	of	ADP
ajfa-5085	429	17	finance	finance	PROPN
ajfa-5085	429	18	&	&	CCONJ
ajfa-5085	429	19	accounting	accounting	PROPN
ajfa-5085	429	20	issn	issn	PROPN
ajfa-5085	429	21	1946	1946	NUM
ajfa-5085	429	22	-	-	PUNCT
ajfa-5085	429	23	052x	052x	PROPN
ajfa-5085	429	24	2014	2014	NUM
ajfa-5085	429	25	,	,	PUNCT
ajfa-5085	429	26	vol	vol	NOUN
ajfa-5085	429	27	.	.	PROPN
ajfa-5085	429	28	6	6	NUM
ajfa-5085	429	29	,	,	PUNCT
ajfa-5085	429	30	no	no	INTJ
ajfa-5085	429	31	.	.	NOUN
ajfa-5085	429	32	1	1	NUM
ajfa-5085	429	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5085	429	34	89	89	NUM
ajfa-5085	429	35	trites	trite	NOUN
ajfa-5085	429	36	,	,	PUNCT
ajfa-5085	429	37	g.	g.	PROPN
ajfa-5085	429	38	(	(	PUNCT
ajfa-5085	429	39	1999	1999	NUM
ajfa-5085	429	40	)	)	PUNCT
ajfa-5085	429	41	.	.	PUNCT
ajfa-5085	430	1	the	the	DET
ajfa-5085	430	2	impact	impact	NOUN
ajfa-5085	430	3	of	of	ADP
ajfa-5085	430	4	technology	technology	NOUN
ajfa-5085	430	5	on	on	ADP
ajfa-5085	430	6	financial	financial	ADJ
ajfa-5085	430	7	and	and	CCONJ
ajfa-5085	430	8	business	business	NOUN
ajfa-5085	430	9	reporting	reporting	NOUN
ajfa-5085	430	10	.	.	PUNCT
ajfa-5085	431	1	canadian	canadian	PROPN
ajfa-5085	431	2	institute	institute	PROPN
ajfa-5085	431	3	of	of	ADP
ajfa-5085	431	4	chartered	chartered	PROPN
ajfa-5085	431	5	accountants	accountant	NOUN
ajfa-5085	431	6	.	.	PUNCT
ajfa-5085	432	1	trites	trite	NOUN
ajfa-5085	432	2	,	,	PUNCT
ajfa-5085	432	3	g.	g.	PROPN
ajfa-5085	432	4	,	,	PUNCT
ajfa-5085	432	5	&	&	CCONJ
ajfa-5085	432	6	sheehy	sheehy	PROPN
ajfa-5085	432	7	,	,	PUNCT
ajfa-5085	432	8	d.	d.	PROPN
ajfa-5085	432	9	(	(	PUNCT
ajfa-5085	432	10	1997	1997	NUM
ajfa-5085	432	11	)	)	PUNCT
ajfa-5085	432	12	.	.	PUNCT
ajfa-5085	433	1	electronic	electronic	ADJ
ajfa-5085	433	2	disclosure	disclosure	NOUN
ajfa-5085	433	3	making	make	VERB
ajfa-5085	433	4	a	a	DET
ajfa-5085	433	5	hit	hit	NOUN
ajfa-5085	433	6	on	on	ADP
ajfa-5085	433	7	the	the	DET
ajfa-5085	433	8	net	net	NOUN
ajfa-5085	433	9	.	.	PUNCT
ajfa-5085	434	1	ca	ca	PROPN
ajfa-5085	434	2	magazine	magazine	PROPN
ajfa-5085	434	3	,	,	PUNCT
ajfa-5085	434	4	march	march	PROPN
ajfa-5085	434	5	,	,	PUNCT
ajfa-5085	434	6	10	10	NUM
ajfa-5085	434	7	-	-	SYM
ajfa-5085	434	8	11	11	NUM
ajfa-5085	434	9	.	.	PUNCT
ajfa-5085	435	1	wagenhofer	wagenhofer	VERB
ajfa-5085	435	2	,	,	PUNCT
ajfa-5085	435	3	a.	a.	NOUN
ajfa-5085	435	4	(	(	PUNCT
ajfa-5085	435	5	2003	2003	NUM
ajfa-5085	435	6	)	)	PUNCT
ajfa-5085	435	7	.	.	PUNCT
ajfa-5085	436	1	economic	economic	ADJ
ajfa-5085	436	2	consequences	consequence	NOUN
ajfa-5085	436	3	of	of	ADP
ajfa-5085	436	4	internet	internet	NOUN
ajfa-5085	436	5	financial	financial	ADJ
ajfa-5085	436	6	reporting	reporting	NOUN
ajfa-5085	436	7	.	.	PUNCT
ajfa-5085	437	1	schmalenbach	schmalenbach	NOUN
ajfa-5085	437	2	business	business	NOUN
ajfa-5085	437	3	review	review	PROPN
ajfa-5085	437	4	,	,	PUNCT
ajfa-5085	437	5	55	55	NUM
ajfa-5085	437	6	,	,	PUNCT
ajfa-5085	437	7	october	october	PROPN
ajfa-5085	437	8	,	,	PUNCT
ajfa-5085	437	9	262	262	NUM
ajfa-5085	437	10	-	-	SYM
ajfa-5085	437	11	279	279	NUM
ajfa-5085	437	12	.	.	PUNCT
ajfa-5085	438	1	wallace	wallace	PROPN
ajfa-5085	438	2	,	,	PUNCT
ajfa-5085	438	3	r.	r.	PROPN
ajfa-5085	438	4	,	,	PUNCT
ajfa-5085	438	5	naser	naser	PROPN
ajfa-5085	438	6	,	,	PUNCT
ajfa-5085	438	7	k.	k.	PROPN
ajfa-5085	438	8	,	,	PUNCT
ajfa-5085	438	9	&	&	CCONJ
ajfa-5085	438	10	mora	mora	PROPN
ajfa-5085	438	11	,	,	PUNCT
ajfa-5085	438	12	a.	a.	NOUN
ajfa-5085	438	13	(	(	PUNCT
ajfa-5085	438	14	1994	1994	NUM
ajfa-5085	438	15	)	)	PUNCT
ajfa-5085	438	16	.	.	PUNCT
ajfa-5085	439	1	the	the	DET
ajfa-5085	439	2	relationship	relationship	NOUN
ajfa-5085	439	3	between	between	ADP
ajfa-5085	439	4	the	the	DET
ajfa-5085	439	5	comprehensiveness	comprehensiveness	NOUN
ajfa-5085	439	6	of	of	ADP
ajfa-5085	439	7	corporate	corporate	ADJ
ajfa-5085	439	8	annual	annual	ADJ
ajfa-5085	439	9	reports	report	NOUN
ajfa-5085	439	10	and	and	CCONJ
ajfa-5085	439	11	firm	firm	ADJ
ajfa-5085	439	12	characteristics	characteristic	NOUN
ajfa-5085	439	13	in	in	ADP
ajfa-5085	439	14	spain	spain	PROPN
ajfa-5085	439	15	.	.	PUNCT
ajfa-5085	440	1	accounting	accounting	PROPN
ajfa-5085	440	2	,	,	PUNCT
ajfa-5085	440	3	&	&	CCONJ
ajfa-5085	440	4	business	business	NOUN
ajfa-5085	440	5	research	research	NOUN
ajfa-5085	440	6	,	,	PUNCT
ajfa-5085	440	7	25(97	25(97	PROPN
ajfa-5085	440	8	)	)	PUNCT
ajfa-5085	440	9	,	,	PUNCT
ajfa-5085	440	10	41	41	NUM
ajfa-5085	440	11	-	-	SYM
ajfa-5085	440	12	53	53	NUM
ajfa-5085	440	13	.	.	PUNCT
ajfa-5085	441	1	http://dx.doi.org/10.1080/00014788.1994.9729927	http://dx.doi.org/10.1080/00014788.1994.9729927	PROPN
ajfa-5085	441	2	.	.	PROPN
ajfa-5085	441	3	wallman	wallman	NOUN
ajfa-5085	441	4	,	,	PUNCT
ajfa-5085	441	5	s.	s.	PROPN
ajfa-5085	441	6	(	(	PUNCT
ajfa-5085	441	7	1997	1997	NUM
ajfa-5085	441	8	)	)	PUNCT
ajfa-5085	441	9	.	.	PUNCT
ajfa-5085	442	1	the	the	DET
ajfa-5085	442	2	future	future	NOUN
ajfa-5085	442	3	of	of	ADP
ajfa-5085	442	4	accounting	accounting	NOUN
ajfa-5085	442	5	and	and	CCONJ
ajfa-5085	442	6	financial	financial	ADJ
ajfa-5085	442	7	reporting	reporting	NOUN
ajfa-5085	442	8	,	,	PUNCT
ajfa-5085	442	9	part	part	NOUN
ajfa-5085	442	10	5	5	NUM
ajfa-5085	442	11	:	:	PUNCT
ajfa-5085	442	12	access	access	NOUN
ajfa-5085	442	13	accounting	accounting	NOUN
ajfa-5085	442	14	.	.	PUNCT
ajfa-5085	443	1	accounting	accounting	NOUN
ajfa-5085	443	2	horizon	horizon	PROPN
ajfa-5085	443	3	,	,	PUNCT
ajfa-5085	443	4	11(2	11(2	NOUN
ajfa-5085	443	5	)	)	PUNCT
ajfa-5085	443	6	,	,	PUNCT
ajfa-5085	443	7	103	103	NUM
ajfa-5085	443	8	-	-	SYM
ajfa-5085	443	9	116	116	NUM
ajfa-5085	443	10	.	.	PUNCT
ajfa-5085	444	1	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	444	2	,	,	PUNCT
ajfa-5085	444	3	n.	n.	NOUN
ajfa-5085	444	4	(	(	PUNCT
ajfa-5085	444	5	2006	2006	NUM
ajfa-5085	444	6	)	)	PUNCT
ajfa-5085	444	7	.	.	PUNCT
ajfa-5085	445	1	knowledge	knowledge	NOUN
ajfa-5085	445	2	creation	creation	NOUN
ajfa-5085	445	3	:	:	PUNCT
ajfa-5085	445	4	a	a	DET
ajfa-5085	445	5	meta	meta	ADJ
ajfa-5085	445	6	-	-	PUNCT
ajfa-5085	445	7	framework	framework	NOUN
ajfa-5085	445	8	.	.	PUNCT
ajfa-5085	446	1	international	international	ADJ
ajfa-5085	446	2	journal	journal	PROPN
ajfa-5085	446	3	of	of	ADP
ajfa-5085	446	4	innovation	innovation	NOUN
ajfa-5085	446	5	and	and	CCONJ
ajfa-5085	446	6	learning	learning	NOUN
ajfa-5085	446	7	,	,	PUNCT
ajfa-5085	446	8	3(5	3(5	NUM
ajfa-5085	446	9	)	)	PUNCT
ajfa-5085	446	10	,	,	PUNCT
ajfa-5085	446	11	558	558	NUM
ajfa-5085	446	12	-	-	SYM
ajfa-5085	446	13	573	573	NUM
ajfa-5085	446	14	.	.	PUNCT
ajfa-5085	446	15	wickramasinghe	wickramasinghe	NOUN
ajfa-5085	446	16	,	,	PUNCT
ajfa-5085	446	17	n.	n.	NOUN
ajfa-5085	446	18	,	,	PUNCT
ajfa-5085	446	19	&	&	CCONJ
ajfa-5085	446	20	lichtenstein	lichtenstein	PROPN
ajfa-5085	446	21	,	,	PUNCT
ajfa-5085	446	22	s.	s.	PROPN
ajfa-5085	446	23	(	(	PUNCT
ajfa-5085	446	24	2006	2006	NUM
ajfa-5085	446	25	)	)	PUNCT
ajfa-5085	446	26	.	.	PUNCT
ajfa-5085	447	1	supporting	support	VERB
ajfa-5085	447	2	knowledge	knowledge	NOUN
ajfa-5085	447	3	creation	creation	NOUN
ajfa-5085	447	4	with	with	ADP
ajfa-5085	447	5	e	e	NOUN
ajfa-5085	447	6	-	-	NOUN
ajfa-5085	447	7	mail	mail	NOUN
ajfa-5085	447	8	.	.	PUNCT
ajfa-5085	448	1	international	international	ADJ
ajfa-5085	448	2	journal	journal	PROPN
ajfa-5085	448	3	of	of	ADP
ajfa-5085	448	4	innovation	innovation	NOUN
ajfa-5085	448	5	and	and	CCONJ
ajfa-5085	448	6	learning	learning	NOUN
ajfa-5085	448	7	,	,	PUNCT
ajfa-5085	448	8	3(4	3(4	NUM
ajfa-5085	448	9	)	)	PUNCT
ajfa-5085	448	10	,	,	PUNCT
ajfa-5085	448	11	416	416	NUM
ajfa-5085	448	12	-	-	SYM
ajfa-5085	448	13	426	426	NUM
ajfa-5085	448	14	.	.	PUNCT
ajfa-5085	449	1	xiao	xiao	PROPN
ajfa-5085	449	2	,	,	PUNCT
ajfa-5085	449	3	j.	j.	PROPN
ajfa-5085	449	4	,	,	PUNCT
ajfa-5085	449	5	dyson	dyson	PROPN
ajfa-5085	449	6	,	,	PUNCT
ajfa-5085	449	7	r.	r.	PROPN
ajfa-5085	449	8	,	,	PUNCT
ajfa-5085	449	9	&	&	CCONJ
ajfa-5085	449	10	powell	powell	PROPN
ajfa-5085	449	11	,	,	PUNCT
ajfa-5085	449	12	p.	p.	NOUN
ajfa-5085	449	13	(	(	PUNCT
ajfa-5085	449	14	1996	1996	NUM
ajfa-5085	449	15	)	)	PUNCT
ajfa-5085	449	16	.	.	PUNCT
ajfa-5085	450	1	the	the	DET
ajfa-5085	450	2	impact	impact	NOUN
ajfa-5085	450	3	of	of	ADP
ajfa-5085	450	4	information	information	NOUN
ajfa-5085	450	5	technology	technology	NOUN
ajfa-5085	450	6	on	on	ADP
ajfa-5085	450	7	corporate	corporate	ADJ
ajfa-5085	450	8	financial	financial	ADJ
ajfa-5085	450	9	reporting	reporting	NOUN
ajfa-5085	450	10	:	:	PUNCT
ajfa-5085	450	11	a	a	DET
ajfa-5085	450	12	contingency	contingency	NOUN
ajfa-5085	450	13	perspective	perspective	NOUN
ajfa-5085	450	14	.	.	PUNCT
ajfa-5085	451	1	british	british	ADJ
ajfa-5085	451	2	accounting	accounting	PROPN
ajfa-5085	451	3	review	review	PROPN
ajfa-5085	451	4	,	,	PUNCT
ajfa-5085	451	5	28(3	28(3	NUM
ajfa-5085	451	6	)	)	PUNCT
ajfa-5085	451	7	,	,	PUNCT
ajfa-5085	451	8	203	203	NUM
ajfa-5085	451	9	-	-	SYM
ajfa-5085	451	10	27	27	NUM
ajfa-5085	451	11	.	.	PUNCT
ajfa-5085	452	1	http://dx.doi.org/10.1006/bare.1996.0015	http://dx.doi.org/10.1006/bare.1996.0015	PROPN
ajfa-5085	452	2	.	.	PUNCT
ajfa-5085	453	1	xiao	xiao	PROPN
ajfa-5085	453	2	,	,	PUNCT
ajfa-5085	453	3	j.	j.	PROPN
ajfa-5085	453	4	,	,	PUNCT
ajfa-5085	453	5	yang	yang	PROPN
ajfa-5085	453	6	,	,	PUNCT
ajfa-5085	453	7	h.	h.	PROPN
ajfa-5085	453	8	,	,	PUNCT
ajfa-5085	453	9	&	&	CCONJ
ajfa-5085	453	10	chow	chow	PROPN
ajfa-5085	453	11	,	,	PUNCT
ajfa-5085	453	12	c.	c.	PROPN
ajfa-5085	453	13	(	(	PUNCT
ajfa-5085	453	14	2004	2004	NUM
ajfa-5085	453	15	)	)	PUNCT
ajfa-5085	453	16	.	.	PUNCT
ajfa-5085	454	1	the	the	DET
ajfa-5085	454	2	determinants	determinant	NOUN
ajfa-5085	454	3	and	and	CCONJ
ajfa-5085	454	4	characteristics	characteristic	NOUN
ajfa-5085	454	5	of	of	ADP
ajfa-5085	454	6	voluntary	voluntary	ADJ
ajfa-5085	454	7	internet	internet	NOUN
ajfa-5085	454	8	-	-	PUNCT
ajfa-5085	454	9	based	base	VERB
ajfa-5085	454	10	disclosures	disclosure	NOUN
ajfa-5085	454	11	by	by	ADP
ajfa-5085	454	12	listed	list	VERB
ajfa-5085	454	13	chinese	chinese	ADJ
ajfa-5085	454	14	companies	company	NOUN
ajfa-5085	454	15	.	.	PUNCT
ajfa-5085	455	1	journal	journal	NOUN
ajfa-5085	455	2	of	of	ADP
ajfa-5085	455	3	accounting	accounting	NOUN
ajfa-5085	455	4	and	and	CCONJ
ajfa-5085	455	5	public	public	ADJ
ajfa-5085	455	6	policy	policy	NOUN
ajfa-5085	455	7	,	,	PUNCT
ajfa-5085	455	8	23(3	23(3	NUM
ajfa-5085	455	9	)	)	PUNCT
ajfa-5085	455	10	,	,	PUNCT
ajfa-5085	455	11	191	191	NUM
ajfa-5085	455	12	-	-	SYM
ajfa-5085	455	13	225	225	NUM
ajfa-5085	455	14	.	.	PUNCT
ajfa-5085	456	1	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	http://dx.doi.org/10.1016/j.jaccpubpol.2004.04.002	PROPN
ajfa-5085	456	2	.	.	PUNCT