id	sid	tid	token	lemma	pos
ajfa-5518	1	1	microsoft	microsoft	PROPN
ajfa-5518	1	2	word	word	NOUN
ajfa-5518	1	3	5518-19888-3-sm-writer2-new.doc	5518-19888-3-sm-writer2-new.doc	NUM
ajfa-5518	1	4	asian	asian	ADJ
ajfa-5518	1	5	journal	journal	NOUN
ajfa-5518	1	6	of	of	ADP
ajfa-5518	1	7	finance	finance	PROPN
ajfa-5518	1	8	&	&	CCONJ
ajfa-5518	1	9	accounting	accounting	PROPN
ajfa-5518	1	10	issn	issn	PROPN
ajfa-5518	1	11	1946	1946	NUM
ajfa-5518	1	12	-	-	PUNCT
ajfa-5518	1	13	052x	052x	PROPN
ajfa-5518	1	14	2014	2014	NUM
ajfa-5518	1	15	,	,	PUNCT
ajfa-5518	1	16	vol	vol	NOUN
ajfa-5518	1	17	.	.	PROPN
ajfa-5518	1	18	6	6	NUM
ajfa-5518	1	19	,	,	PUNCT
ajfa-5518	1	20	no	no	INTJ
ajfa-5518	1	21	.	.	NOUN
ajfa-5518	1	22	1	1	NUM
ajfa-5518	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	1	24	367	367	NUM
ajfa-5518	1	25	the	the	DET
ajfa-5518	1	26	relation	relation	NOUN
ajfa-5518	1	27	between	between	ADP
ajfa-5518	1	28	auditor	auditor	NOUN
ajfa-5518	1	29	switching	switching	NOUN
ajfa-5518	1	30	and	and	CCONJ
ajfa-5518	1	31	self	self	NOUN
ajfa-5518	1	32	-	-	PUNCT
ajfa-5518	1	33	fulfilling	fulfil	VERB
ajfa-5518	1	34	prophecy	prophecy	NOUN
ajfa-5518	1	35	effect	effect	NOUN
ajfa-5518	1	36	:	:	PUNCT
ajfa-5518	1	37	the	the	DET
ajfa-5518	1	38	bivariate	bivariate	ADJ
ajfa-5518	1	39	probit	probit	NOUN
ajfa-5518	1	40	model	model	NOUN
ajfa-5518	1	41	yueh	yueh	PROPN
ajfa-5518	1	42	-	-	PUNCT
ajfa-5518	1	43	ju	ju	PROPN
ajfa-5518	1	44	lin	lin	PROPN
ajfa-5518	1	45	dept	dept	PROPN
ajfa-5518	1	46	.	.	PROPN
ajfa-5518	2	1	of	of	ADP
ajfa-5518	2	2	accounting	accounting	PROPN
ajfa-5518	2	3	,	,	PUNCT
ajfa-5518	2	4	kainan	kainan	PROPN
ajfa-5518	2	5	university	university	PROPN
ajfa-5518	2	6	,	,	PUNCT
ajfa-5518	2	7	taiwan	taiwan	PROPN
ajfa-5518	2	8	e	e	PROPN
ajfa-5518	2	9	-	-	NOUN
ajfa-5518	2	10	mail	mail	NOUN
ajfa-5518	2	11	:	:	PUNCT
ajfa-5518	2	12	judylin@mail.knu.edu.tw	judylin@mail.knu.edu.tw	PROPN
ajfa-5518	2	13	received	receive	VERB
ajfa-5518	2	14	:	:	PUNCT
ajfa-5518	2	15	april	april	PROPN
ajfa-5518	2	16	23	23	NUM
ajfa-5518	2	17	,	,	PUNCT
ajfa-5518	2	18	2014	2014	NUM
ajfa-5518	2	19	accepted	accept	VERB
ajfa-5518	2	20	:	:	PUNCT
ajfa-5518	2	21	june	june	PROPN
ajfa-5518	2	22	12	12	NUM
ajfa-5518	2	23	,	,	PUNCT
ajfa-5518	2	24	2014	2014	NUM
ajfa-5518	2	25	published	publish	VERB
ajfa-5518	2	26	:	:	PUNCT
ajfa-5518	2	27	june	june	PROPN
ajfa-5518	2	28	12	12	NUM
ajfa-5518	2	29	,	,	PUNCT
ajfa-5518	2	30	2014	2014	NUM
ajfa-5518	2	31	doi:10.5296	doi:10.5296	NOUN
ajfa-5518	2	32	/	/	SYM
ajfa-5518	2	33	ajfa.v6i1.5518	ajfa.v6i1.5518	NUM
ajfa-5518	2	34	url	url	NOUN
ajfa-5518	2	35	:	:	PUNCT
ajfa-5518	2	36	http://dx.doi.org/10.5296/ajfa.v6i1.5518	http://dx.doi.org/10.5296/ajfa.v6i1.5518	PROPN
ajfa-5518	2	37	abstract	abstract	NOUN
ajfa-5518	2	38	this	this	DET
ajfa-5518	2	39	study	study	NOUN
ajfa-5518	2	40	investigates	investigate	VERB
ajfa-5518	2	41	the	the	DET
ajfa-5518	2	42	adverse	adverse	ADJ
ajfa-5518	2	43	effects	effect	NOUN
ajfa-5518	2	44	of	of	ADP
ajfa-5518	2	45	auditor	auditor	NOUN
ajfa-5518	2	46	initial	initial	ADJ
ajfa-5518	2	47	going	go	VERB
ajfa-5518	2	48	-	-	PUNCT
ajfa-5518	2	49	concern	concern	NOUN
ajfa-5518	2	50	qualified	qualified	ADJ
ajfa-5518	2	51	opinion	opinion	NOUN
ajfa-5518	2	52	(	(	PUNCT
ajfa-5518	2	53	igcq	igcq	PROPN
ajfa-5518	2	54	)	)	PUNCT
ajfa-5518	2	55	on	on	ADP
ajfa-5518	2	56	the	the	DET
ajfa-5518	2	57	stock	stock	NOUN
ajfa-5518	2	58	and	and	CCONJ
ajfa-5518	2	59	audit	audit	NOUN
ajfa-5518	2	60	market	market	NOUN
ajfa-5518	2	61	employing	employ	VERB
ajfa-5518	2	62	the	the	DET
ajfa-5518	2	63	bivariate	bivariate	ADJ
ajfa-5518	2	64	probit	probit	NOUN
ajfa-5518	2	65	model	model	NOUN
ajfa-5518	2	66	on	on	ADP
ajfa-5518	2	67	taiwanese	taiwanese	ADJ
ajfa-5518	2	68	public	public	ADJ
ajfa-5518	2	69	firms	firm	NOUN
ajfa-5518	2	70	.	.	PUNCT
ajfa-5518	3	1	results	result	NOUN
ajfa-5518	3	2	show	show	VERB
ajfa-5518	3	3	that	that	SCONJ
ajfa-5518	3	4	(	(	PUNCT
ajfa-5518	3	5	1	1	X
ajfa-5518	3	6	)	)	PUNCT
ajfa-5518	3	7	unobservable	unobservable	ADJ
ajfa-5518	3	8	interference	interference	NOUN
ajfa-5518	3	9	factors	factor	NOUN
ajfa-5518	3	10	may	may	AUX
ajfa-5518	3	11	be	be	AUX
ajfa-5518	3	12	responsible	responsible	ADJ
ajfa-5518	3	13	for	for	ADP
ajfa-5518	3	14	the	the	DET
ajfa-5518	3	15	adverse	adverse	ADJ
ajfa-5518	3	16	market	market	NOUN
ajfa-5518	3	17	effects	effect	NOUN
ajfa-5518	3	18	,	,	PUNCT
ajfa-5518	3	19	(	(	PUNCT
ajfa-5518	3	20	2	2	X
ajfa-5518	3	21	)	)	PUNCT
ajfa-5518	3	22	interaction	interaction	NOUN
ajfa-5518	3	23	exists	exist	VERB
ajfa-5518	3	24	between	between	ADP
ajfa-5518	3	25	the	the	DET
ajfa-5518	3	26	stock	stock	NOUN
ajfa-5518	3	27	and	and	CCONJ
ajfa-5518	3	28	audit	audit	NOUN
ajfa-5518	3	29	markets	market	NOUN
ajfa-5518	3	30	,	,	PUNCT
ajfa-5518	3	31	(	(	PUNCT
ajfa-5518	3	32	3	3	X
ajfa-5518	3	33	)	)	PUNCT
ajfa-5518	3	34	the	the	DET
ajfa-5518	3	35	probability	probability	NOUN
ajfa-5518	3	36	of	of	ADP
ajfa-5518	3	37	auditor	auditor	NOUN
ajfa-5518	3	38	switching	switching	NOUN
ajfa-5518	3	39	is	be	AUX
ajfa-5518	3	40	higher	high	ADJ
ajfa-5518	3	41	if	if	SCONJ
ajfa-5518	3	42	the	the	DET
ajfa-5518	3	43	client	client	NOUN
ajfa-5518	3	44	is	be	AUX
ajfa-5518	3	45	delisted	delist	VERB
ajfa-5518	3	46	from	from	ADP
ajfa-5518	3	47	the	the	DET
ajfa-5518	3	48	market	market	NOUN
ajfa-5518	3	49	or	or	CCONJ
ajfa-5518	3	50	influenced	influence	VERB
ajfa-5518	3	51	endogenously	endogenously	ADV
ajfa-5518	3	52	,	,	PUNCT
ajfa-5518	3	53	(	(	PUNCT
ajfa-5518	3	54	4	4	X
ajfa-5518	3	55	)	)	PUNCT
ajfa-5518	3	56	the	the	DET
ajfa-5518	3	57	self	self	NOUN
ajfa-5518	3	58	-	-	PUNCT
ajfa-5518	3	59	fulfilling	fulfil	VERB
ajfa-5518	3	60	prophecy	prophecy	NOUN
ajfa-5518	3	61	effect	effect	NOUN
ajfa-5518	3	62	is	be	AUX
ajfa-5518	3	63	not	not	PART
ajfa-5518	3	64	supported	support	VERB
ajfa-5518	3	65	in	in	ADP
ajfa-5518	3	66	the	the	DET
ajfa-5518	3	67	taiwanese	taiwanese	ADJ
ajfa-5518	3	68	stock	stock	NOUN
ajfa-5518	3	69	market	market	NOUN
ajfa-5518	3	70	;	;	PUNCT
ajfa-5518	3	71	(	(	PUNCT
ajfa-5518	3	72	5	5	X
ajfa-5518	3	73	)	)	PUNCT
ajfa-5518	3	74	one	one	NUM
ajfa-5518	3	75	year	year	NOUN
ajfa-5518	3	76	after	after	SCONJ
ajfa-5518	3	77	an	an	DET
ajfa-5518	3	78	igcq	igcq	NOUN
ajfa-5518	3	79	is	be	AUX
ajfa-5518	3	80	issued	issue	VERB
ajfa-5518	3	81	,	,	PUNCT
ajfa-5518	3	82	the	the	DET
ajfa-5518	3	83	client	client	NOUN
ajfa-5518	3	84	is	be	AUX
ajfa-5518	3	85	more	more	ADV
ajfa-5518	3	86	likely	likely	ADJ
ajfa-5518	3	87	to	to	PART
ajfa-5518	3	88	switch	switch	VERB
ajfa-5518	3	89	auditors	auditor	NOUN
ajfa-5518	3	90	.	.	PUNCT
ajfa-5518	4	1	keywords	keyword	NOUN
ajfa-5518	4	2	:	:	PUNCT
ajfa-5518	4	3	going	go	VERB
ajfa-5518	4	4	-	-	PUNCT
ajfa-5518	4	5	concern	concern	NOUN
ajfa-5518	4	6	,	,	PUNCT
ajfa-5518	4	7	self	self	NOUN
ajfa-5518	4	8	-	-	PUNCT
ajfa-5518	4	9	fulfilling	fulfil	VERB
ajfa-5518	4	10	prophecy	prophecy	NOUN
ajfa-5518	4	11	effect	effect	NOUN
ajfa-5518	4	12	,	,	PUNCT
ajfa-5518	4	13	auditor	auditor	NOUN
ajfa-5518	4	14	switching	switching	NOUN
ajfa-5518	4	15	,	,	PUNCT
ajfa-5518	4	16	bivariate	bivariate	ADJ
ajfa-5518	4	17	probit	probit	NOUN
ajfa-5518	4	18	model	model	NOUN
ajfa-5518	4	19	,	,	PUNCT
ajfa-5518	4	20	audit	audit	NOUN
ajfa-5518	4	21	and	and	CCONJ
ajfa-5518	4	22	stock	stock	NOUN
ajfa-5518	4	23	market	market	NOUN
ajfa-5518	4	24	interaction	interaction	NOUN
ajfa-5518	4	25	jel	jel	PROPN
ajfa-5518	4	26	classification	classification	PROPN
ajfa-5518	4	27	:	:	PUNCT
ajfa-5518	4	28	g33	g33	PROPN
ajfa-5518	4	29	,	,	PUNCT
ajfa-5518	4	30	g34	g34	PROPN
ajfa-5518	4	31	,	,	PUNCT
ajfa-5518	4	32	m41	m41	PROPN
ajfa-5518	4	33	,	,	PUNCT
ajfa-5518	4	34	m42	m42	PROPN
ajfa-5518	4	35	asian	asian	ADJ
ajfa-5518	4	36	journal	journal	PROPN
ajfa-5518	4	37	of	of	ADP
ajfa-5518	4	38	finance	finance	PROPN
ajfa-5518	4	39	&	&	CCONJ
ajfa-5518	4	40	accounting	accounting	PROPN
ajfa-5518	4	41	issn	issn	PROPN
ajfa-5518	4	42	1946	1946	NUM
ajfa-5518	4	43	-	-	PUNCT
ajfa-5518	4	44	052x	052x	PROPN
ajfa-5518	4	45	2014	2014	NUM
ajfa-5518	4	46	,	,	PUNCT
ajfa-5518	4	47	vol	vol	NOUN
ajfa-5518	4	48	.	.	PROPN
ajfa-5518	4	49	6	6	NUM
ajfa-5518	4	50	,	,	PUNCT
ajfa-5518	4	51	no	no	INTJ
ajfa-5518	4	52	.	.	NOUN
ajfa-5518	4	53	1	1	NUM
ajfa-5518	4	54	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	4	55	368	368	NUM
ajfa-5518	4	56	1	1	NUM
ajfa-5518	4	57	.	.	PUNCT
ajfa-5518	5	1	introduction	introduction	NOUN
ajfa-5518	5	2	the	the	DET
ajfa-5518	5	3	stock	stock	NOUN
ajfa-5518	5	4	and	and	CCONJ
ajfa-5518	5	5	audit	audit	NOUN
ajfa-5518	5	6	markets	market	NOUN
ajfa-5518	5	7	are	be	AUX
ajfa-5518	5	8	both	both	PRON
ajfa-5518	5	9	in	in	ADP
ajfa-5518	5	10	the	the	DET
ajfa-5518	5	11	same	same	ADJ
ajfa-5518	5	12	open	open	ADJ
ajfa-5518	5	13	economic	economic	ADJ
ajfa-5518	5	14	environment	environment	NOUN
ajfa-5518	5	15	.	.	PUNCT
ajfa-5518	6	1	complicated	complicate	VERB
ajfa-5518	6	2	causes	cause	NOUN
ajfa-5518	6	3	or	or	CCONJ
ajfa-5518	6	4	reciprocal	reciprocal	ADJ
ajfa-5518	6	5	effects	effect	NOUN
ajfa-5518	6	6	may	may	AUX
ajfa-5518	6	7	influence	influence	VERB
ajfa-5518	6	8	their	their	PRON
ajfa-5518	6	9	interests	interest	NOUN
ajfa-5518	6	10	mutually	mutually	ADV
ajfa-5518	6	11	.	.	PUNCT
ajfa-5518	7	1	therefore	therefore	ADV
ajfa-5518	7	2	,	,	PUNCT
ajfa-5518	7	3	understanding	understand	VERB
ajfa-5518	7	4	a	a	DET
ajfa-5518	7	5	market	market	NOUN
ajfa-5518	7	6	’s	’s	PART
ajfa-5518	7	7	characteristics	characteristic	NOUN
ajfa-5518	7	8	and	and	CCONJ
ajfa-5518	7	9	its	its	PRON
ajfa-5518	7	10	interaction	interaction	NOUN
ajfa-5518	7	11	with	with	ADP
ajfa-5518	7	12	others	other	NOUN
ajfa-5518	7	13	is	be	AUX
ajfa-5518	7	14	necessary	necessary	ADJ
ajfa-5518	7	15	to	to	PART
ajfa-5518	7	16	discuss	discuss	VERB
ajfa-5518	7	17	market	market	NOUN
ajfa-5518	7	18	organization	organization	NOUN
ajfa-5518	7	19	behaviors	behavior	NOUN
ajfa-5518	7	20	.	.	PUNCT
ajfa-5518	8	1	audited	audit	VERB
ajfa-5518	8	2	financial	financial	ADJ
ajfa-5518	8	3	information	information	NOUN
ajfa-5518	8	4	influences	influence	VERB
ajfa-5518	8	5	external	external	ADJ
ajfa-5518	8	6	related	relate	VERB
ajfa-5518	8	7	parties	party	NOUN
ajfa-5518	8	8	’	'	PUNCT
ajfa-5518	8	9	financial	financial	ADJ
ajfa-5518	8	10	and	and	CCONJ
ajfa-5518	8	11	credit	credit	NOUN
ajfa-5518	8	12	decisions	decision	NOUN
ajfa-5518	8	13	(	(	PUNCT
ajfa-5518	8	14	minnis	minnis	PROPN
ajfa-5518	8	15	,	,	PUNCT
ajfa-5518	8	16	2011	2011	NUM
ajfa-5518	8	17	;	;	PUNCT
ajfa-5518	8	18	smolarski	smolarski	NOUN
ajfa-5518	8	19	et	et	PROPN
ajfa-5518	8	20	al	al	PROPN
ajfa-5518	8	21	.	.	PROPN
ajfa-5518	8	22	,	,	PUNCT
ajfa-5518	8	23	2011	2011	NUM
ajfa-5518	8	24	)	)	PUNCT
ajfa-5518	8	25	.	.	PUNCT
ajfa-5518	9	1	stock	stock	NOUN
ajfa-5518	9	2	prices	price	NOUN
ajfa-5518	9	3	of	of	ADP
ajfa-5518	9	4	public	public	ADJ
ajfa-5518	9	5	firms	firm	NOUN
ajfa-5518	9	6	will	will	AUX
ajfa-5518	9	7	be	be	AUX
ajfa-5518	9	8	affected	affect	VERB
ajfa-5518	9	9	if	if	SCONJ
ajfa-5518	9	10	auditors	auditor	NOUN
ajfa-5518	9	11	air	air	VERB
ajfa-5518	9	12	opinions	opinion	NOUN
ajfa-5518	9	13	of	of	ADP
ajfa-5518	9	14	their	their	PRON
ajfa-5518	9	15	going	go	VERB
ajfa-5518	9	16	-	-	PUNCT
ajfa-5518	9	17	concern	concern	NOUN
ajfa-5518	9	18	uncertainties	uncertainty	NOUN
ajfa-5518	9	19	,	,	PUNCT
ajfa-5518	9	20	or	or	CCONJ
ajfa-5518	9	21	,	,	PUNCT
ajfa-5518	9	22	worse	bad	ADJ
ajfa-5518	9	23	,	,	PUNCT
ajfa-5518	9	24	if	if	SCONJ
ajfa-5518	9	25	they	they	PRON
ajfa-5518	9	26	are	be	AUX
ajfa-5518	9	27	delisted	delist	VERB
ajfa-5518	9	28	from	from	ADP
ajfa-5518	9	29	the	the	DET
ajfa-5518	9	30	stock	stock	NOUN
ajfa-5518	9	31	market	market	NOUN
ajfa-5518	9	32	.	.	PUNCT
ajfa-5518	10	1	generally	generally	ADV
ajfa-5518	10	2	,	,	PUNCT
ajfa-5518	10	3	the	the	DET
ajfa-5518	10	4	audit	audit	NOUN
ajfa-5518	10	5	market	market	NOUN
ajfa-5518	10	6	is	be	AUX
ajfa-5518	10	7	decided	decide	VERB
ajfa-5518	10	8	by	by	ADP
ajfa-5518	10	9	its	its	PRON
ajfa-5518	10	10	demand	demand	NOUN
ajfa-5518	10	11	and	and	CCONJ
ajfa-5518	10	12	supply	supply	NOUN
ajfa-5518	10	13	.	.	PUNCT
ajfa-5518	11	1	however	however	ADV
ajfa-5518	11	2	,	,	PUNCT
ajfa-5518	11	3	an	an	DET
ajfa-5518	11	4	auditor	auditor	NOUN
ajfa-5518	11	5	switching	switching	NOUN
ajfa-5518	11	6	may	may	AUX
ajfa-5518	11	7	occur	occur	VERB
ajfa-5518	11	8	due	due	ADP
ajfa-5518	11	9	to	to	ADP
ajfa-5518	11	10	negative	negative	ADJ
ajfa-5518	11	11	audit	audit	NOUN
ajfa-5518	11	12	opinions	opinion	NOUN
ajfa-5518	11	13	issued	issue	VERB
ajfa-5518	11	14	or	or	CCONJ
ajfa-5518	11	15	substantial	substantial	ADJ
ajfa-5518	11	16	operational	operational	ADJ
ajfa-5518	11	17	changes	change	NOUN
ajfa-5518	11	18	of	of	ADP
ajfa-5518	11	19	business	business	NOUN
ajfa-5518	11	20	.	.	PUNCT
ajfa-5518	12	1	therefore	therefore	ADV
ajfa-5518	12	2	,	,	PUNCT
ajfa-5518	12	3	an	an	DET
ajfa-5518	12	4	inseparable	inseparable	ADJ
ajfa-5518	12	5	relation	relation	NOUN
ajfa-5518	12	6	exists	exist	VERB
ajfa-5518	12	7	between	between	ADP
ajfa-5518	12	8	stock	stock	NOUN
ajfa-5518	12	9	and	and	CCONJ
ajfa-5518	12	10	audit	audit	NOUN
ajfa-5518	12	11	market	market	NOUN
ajfa-5518	12	12	when	when	SCONJ
ajfa-5518	12	13	any	any	DET
ajfa-5518	12	14	changes	change	NOUN
ajfa-5518	12	15	incur	incur	VERB
ajfa-5518	12	16	to	to	ADP
ajfa-5518	12	17	the	the	DET
ajfa-5518	12	18	public	public	ADJ
ajfa-5518	12	19	firms	firm	NOUN
ajfa-5518	12	20	.	.	PUNCT
ajfa-5518	13	1	the	the	DET
ajfa-5518	13	2	issuance	issuance	NOUN
ajfa-5518	13	3	of	of	ADP
ajfa-5518	13	4	initial	initial	ADJ
ajfa-5518	13	5	going	go	VERB
ajfa-5518	13	6	-	-	PUNCT
ajfa-5518	13	7	concern	concern	NOUN
ajfa-5518	13	8	qualified	qualified	ADJ
ajfa-5518	13	9	opinion	opinion	NOUN
ajfa-5518	13	10	(	(	PUNCT
ajfa-5518	13	11	igcq	igcq	PROPN
ajfa-5518	13	12	)	)	PUNCT
ajfa-5518	13	13	for	for	ADP
ajfa-5518	13	14	audited	audit	VERB
ajfa-5518	13	15	clients	client	NOUN
ajfa-5518	13	16	is	be	AUX
ajfa-5518	13	17	a	a	DET
ajfa-5518	13	18	complicated	complicated	ADJ
ajfa-5518	13	19	and	and	CCONJ
ajfa-5518	13	20	difficult	difficult	ADJ
ajfa-5518	13	21	process	process	NOUN
ajfa-5518	13	22	after	after	SCONJ
ajfa-5518	13	23	auditors	auditor	NOUN
ajfa-5518	13	24	carefully	carefully	ADV
ajfa-5518	13	25	review	review	VERB
ajfa-5518	13	26	management	management	NOUN
ajfa-5518	13	27	plans	plan	NOUN
ajfa-5518	13	28	for	for	ADP
ajfa-5518	13	29	solving	solve	VERB
ajfa-5518	13	30	going	go	VERB
ajfa-5518	13	31	-	-	PUNCT
ajfa-5518	13	32	concern	concern	NOUN
ajfa-5518	13	33	uncertainties	uncertainty	NOUN
ajfa-5518	13	34	and	and	CCONJ
ajfa-5518	13	35	evaluate	evaluate	VERB
ajfa-5518	13	36	their	their	PRON
ajfa-5518	13	37	feasibility	feasibility	NOUN
ajfa-5518	13	38	based	base	VERB
ajfa-5518	13	39	on	on	ADP
ajfa-5518	13	40	the	the	DET
ajfa-5518	13	41	generally	generally	ADV
ajfa-5518	13	42	accepted	accept	VERB
ajfa-5518	13	43	auditing	auditing	NOUN
ajfa-5518	13	44	standards	standard	NOUN
ajfa-5518	13	45	(	(	PUNCT
ajfa-5518	13	46	gaas	gaas	NOUN
ajfa-5518	13	47	)	)	PUNCT
ajfa-5518	13	48	(	(	PUNCT
ajfa-5518	13	49	bruynseels	bruynseel	VERB
ajfa-5518	13	50	et	et	NOUN
ajfa-5518	13	51	al	al	PROPN
ajfa-5518	13	52	.	.	PROPN
ajfa-5518	13	53	,	,	PUNCT
ajfa-5518	13	54	2011	2011	NUM
ajfa-5518	13	55	;	;	PUNCT
ajfa-5518	13	56	citron	citron	NOUN
ajfa-5518	13	57	and	and	CCONJ
ajfa-5518	13	58	taffler	taffler	NOUN
ajfa-5518	13	59	,	,	PUNCT
ajfa-5518	13	60	1992	1992	NUM
ajfa-5518	13	61	)	)	PUNCT
ajfa-5518	13	62	.	.	PUNCT
ajfa-5518	14	1	a	a	DET
ajfa-5518	14	2	disclosed	disclose	VERB
ajfa-5518	14	3	igcq	igcq	PROPN
ajfa-5518	14	4	causing	cause	VERB
ajfa-5518	14	5	client	client	NOUN
ajfa-5518	14	6	bankruptcy	bankruptcy	NOUN
ajfa-5518	14	7	is	be	AUX
ajfa-5518	14	8	called	call	VERB
ajfa-5518	14	9	“	"	PUNCT
ajfa-5518	14	10	the	the	DET
ajfa-5518	14	11	self	self	NOUN
ajfa-5518	14	12	-	-	PUNCT
ajfa-5518	14	13	fulfilling	fulfil	VERB
ajfa-5518	14	14	prophecy	prophecy	NOUN
ajfa-5518	14	15	effect	effect	NOUN
ajfa-5518	14	16	”	"	PUNCT
ajfa-5518	14	17	.	.	PUNCT
ajfa-5518	15	1	clients	client	NOUN
ajfa-5518	15	2	in	in	ADP
ajfa-5518	15	3	financial	financial	ADJ
ajfa-5518	15	4	hardship	hardship	NOUN
ajfa-5518	15	5	often	often	ADV
ajfa-5518	15	6	switch	switch	VERB
ajfa-5518	15	7	auditors	auditor	NOUN
ajfa-5518	15	8	after	after	ADP
ajfa-5518	15	9	an	an	DET
ajfa-5518	15	10	igcq	igcq	PROPN
ajfa-5518	15	11	(	(	PUNCT
ajfa-5518	15	12	menon	menon	PROPN
ajfa-5518	15	13	and	and	CCONJ
ajfa-5518	15	14	schwartz	schwartz	PROPN
ajfa-5518	15	15	,	,	PUNCT
ajfa-5518	15	16	1985	1985	NUM
ajfa-5518	15	17	;	;	PUNCT
ajfa-5518	15	18	tucker	tucker	PROPN
ajfa-5518	15	19	et	et	PROPN
ajfa-5518	15	20	al	al	PROPN
ajfa-5518	15	21	.	.	PROPN
ajfa-5518	15	22	,	,	PUNCT
ajfa-5518	15	23	2003	2003	NUM
ajfa-5518	15	24	;	;	PUNCT
ajfa-5518	15	25	vanstraelen	vanstraelen	VERB
ajfa-5518	15	26	,	,	PUNCT
ajfa-5518	15	27	2003	2003	NUM
ajfa-5518	15	28	)	)	PUNCT
ajfa-5518	15	29	.	.	PUNCT
ajfa-5518	16	1	thus	thus	ADV
ajfa-5518	16	2	,	,	PUNCT
ajfa-5518	16	3	this	this	DET
ajfa-5518	16	4	study	study	NOUN
ajfa-5518	16	5	intends	intend	VERB
ajfa-5518	16	6	to	to	PART
ajfa-5518	16	7	answer	answer	VERB
ajfa-5518	16	8	two	two	NUM
ajfa-5518	16	9	questions	question	NOUN
ajfa-5518	16	10	.	.	PUNCT
ajfa-5518	17	1	first	first	ADV
ajfa-5518	17	2	,	,	PUNCT
ajfa-5518	17	3	does	do	AUX
ajfa-5518	17	4	the	the	DET
ajfa-5518	17	5	self	self	NOUN
ajfa-5518	17	6	-	-	PUNCT
ajfa-5518	17	7	fulfilling	fulfil	VERB
ajfa-5518	17	8	prophecy	prophecy	NOUN
ajfa-5518	17	9	effect	effect	NOUN
ajfa-5518	17	10	exist	exist	VERB
ajfa-5518	17	11	?	?	PUNCT
ajfa-5518	18	1	the	the	DET
ajfa-5518	18	2	evidence	evidence	NOUN
ajfa-5518	18	3	has	have	AUX
ajfa-5518	18	4	been	be	AUX
ajfa-5518	18	5	inconsistent	inconsistent	ADJ
ajfa-5518	18	6	(	(	PUNCT
ajfa-5518	18	7	citron	citron	NOUN
ajfa-5518	18	8	and	and	CCONJ
ajfa-5518	18	9	taffler	taffler	NOUN
ajfa-5518	18	10	,	,	PUNCT
ajfa-5518	18	11	1992	1992	NUM
ajfa-5518	18	12	,	,	PUNCT
ajfa-5518	18	13	2001	2001	NUM
ajfa-5518	18	14	;	;	PUNCT
ajfa-5518	18	15	george	george	PROPN
ajfa-5518	18	16	et	et	PROPN
ajfa-5518	18	17	al	al	PROPN
ajfa-5518	18	18	.	.	PROPN
ajfa-5518	18	19	,	,	PUNCT
ajfa-5518	18	20	1996	1996	NUM
ajfa-5518	18	21	;	;	PUNCT
ajfa-5518	18	22	guiral	guiral	ADJ
ajfa-5518	18	23	,	,	PUNCT
ajfa-5518	18	24	2011	2011	NUM
ajfa-5518	18	25	;	;	PUNCT
ajfa-5518	18	26	louwers	louwer	NOUN
ajfa-5518	18	27	et	et	PROPN
ajfa-5518	18	28	al	al	PROPN
ajfa-5518	18	29	.	.	PROPN
ajfa-5518	18	30	,	,	PUNCT
ajfa-5518	18	31	1999	1999	NUM
ajfa-5518	18	32	;	;	PUNCT
ajfa-5518	18	33	mutchler	mutchler	NOUN
ajfa-5518	18	34	,	,	PUNCT
ajfa-5518	18	35	1984	1984	NUM
ajfa-5518	18	36	;	;	PUNCT
ajfa-5518	18	37	tucker	tucker	PROPN
ajfa-5518	18	38	and	and	CCONJ
ajfa-5518	18	39	matsumura	matsumura	ADJ
ajfa-5518	18	40	,	,	PUNCT
ajfa-5518	18	41	1998	1998	NUM
ajfa-5518	18	42	;)	;)	SYM
ajfa-5518	18	43	.	.	PUNCT
ajfa-5518	19	1	disclosed	disclose	VERB
ajfa-5518	19	2	igcqs	igcqs	NOUN
ajfa-5518	19	3	accompany	accompany	NOUN
ajfa-5518	19	4	complex	complex	ADJ
ajfa-5518	19	5	and	and	CCONJ
ajfa-5518	19	6	unobservable	unobservable	ADJ
ajfa-5518	19	7	factors	factor	NOUN
ajfa-5518	19	8	.	.	PUNCT
ajfa-5518	20	1	the	the	DET
ajfa-5518	20	2	inconsistent	inconsistent	ADJ
ajfa-5518	20	3	evidence	evidence	NOUN
ajfa-5518	20	4	may	may	AUX
ajfa-5518	20	5	also	also	ADV
ajfa-5518	20	6	vary	vary	VERB
ajfa-5518	20	7	due	due	ADJ
ajfa-5518	20	8	to	to	ADP
ajfa-5518	20	9	different	different	ADJ
ajfa-5518	20	10	definitions	definition	NOUN
ajfa-5518	20	11	of	of	ADP
ajfa-5518	20	12	financial	financial	ADJ
ajfa-5518	20	13	hardship	hardship	NOUN
ajfa-5518	20	14	or	or	CCONJ
ajfa-5518	20	15	bankruptcy	bankruptcy	NOUN
ajfa-5518	20	16	in	in	ADP
ajfa-5518	20	17	the	the	DET
ajfa-5518	20	18	capital	capital	NOUN
ajfa-5518	20	19	market	market	NOUN
ajfa-5518	20	20	.	.	PUNCT
ajfa-5518	21	1	bankruptcy	bankruptcy	NOUN
ajfa-5518	21	2	is	be	AUX
ajfa-5518	21	3	a	a	DET
ajfa-5518	21	4	legal	legal	ADJ
ajfa-5518	21	5	process	process	NOUN
ajfa-5518	21	6	claiming	claim	VERB
ajfa-5518	21	7	a	a	DET
ajfa-5518	21	8	debtor	debtor	NOUN
ajfa-5518	21	9	’s	’s	PART
ajfa-5518	21	10	insolvency	insolvency	NOUN
ajfa-5518	21	11	and	and	CCONJ
ajfa-5518	21	12	specifying	specify	VERB
ajfa-5518	21	13	a	a	DET
ajfa-5518	21	14	series	series	NOUN
ajfa-5518	21	15	of	of	ADP
ajfa-5518	21	16	steps	step	NOUN
ajfa-5518	21	17	to	to	ADP
ajfa-5518	21	18	liquidation	liquidation	NOUN
ajfa-5518	21	19	.	.	PUNCT
ajfa-5518	22	1	countries	country	NOUN
ajfa-5518	22	2	’	'	PUNCT
ajfa-5518	22	3	different	different	ADJ
ajfa-5518	22	4	laws	law	NOUN
ajfa-5518	22	5	define	define	VERB
ajfa-5518	22	6	and	and	CCONJ
ajfa-5518	22	7	recognize	recognize	VERB
ajfa-5518	22	8	bankruptcy	bankruptcy	NOUN
ajfa-5518	22	9	differently	differently	ADV
ajfa-5518	22	10	.	.	PUNCT
ajfa-5518	23	1	prior	prior	ADJ
ajfa-5518	23	2	studies	study	NOUN
ajfa-5518	23	3	have	have	AUX
ajfa-5518	23	4	discussed	discuss	VERB
ajfa-5518	23	5	the	the	DET
ajfa-5518	23	6	different	different	ADJ
ajfa-5518	23	7	impacts	impact	NOUN
ajfa-5518	23	8	of	of	ADP
ajfa-5518	23	9	debtoror	debtoror	NOUN
ajfa-5518	23	10	creditor	creditor	NOUN
ajfa-5518	23	11	-	-	PUNCT
ajfa-5518	23	12	oriented	orient	VERB
ajfa-5518	23	13	corporate	corporate	ADJ
ajfa-5518	23	14	bankruptcy	bankruptcy	NOUN
ajfa-5518	23	15	systems	system	NOUN
ajfa-5518	23	16	(	(	PUNCT
ajfa-5518	23	17	charitou	charitou	NOUN
ajfa-5518	23	18	et	et	PROPN
ajfa-5518	23	19	al	al	PROPN
ajfa-5518	23	20	.	.	PROPN
ajfa-5518	23	21	,	,	PUNCT
ajfa-5518	23	22	2007	2007	NUM
ajfa-5518	23	23	;	;	PUNCT
ajfa-5518	23	24	franken	franken	PROPN
ajfa-5518	23	25	,	,	PUNCT
ajfa-5518	23	26	2004	2004	NUM
ajfa-5518	23	27	;	;	PUNCT
ajfa-5518	23	28	franks	frank	NOUN
ajfa-5518	23	29	et	et	PROPN
ajfa-5518	23	30	al	al	PROPN
ajfa-5518	23	31	.	.	PROPN
ajfa-5518	23	32	,	,	PUNCT
ajfa-5518	23	33	1996	1996	NUM
ajfa-5518	23	34	)	)	PUNCT
ajfa-5518	23	35	.	.	PUNCT
ajfa-5518	24	1	under	under	ADP
ajfa-5518	24	2	united	united	PROPN
ajfa-5518	24	3	states	states	PROPN
ajfa-5518	24	4	code	code	PROPN
ajfa-5518	24	5	title	title	NOUN
ajfa-5518	24	6	11	11	NUM
ajfa-5518	24	7	bankruptcy	bankruptcy	NOUN
ajfa-5518	24	8	law	law	NOUN
ajfa-5518	24	9	,	,	PUNCT
ajfa-5518	24	10	in	in	ADP
ajfa-5518	24	11	chapter	chapter	NOUN
ajfa-5518	24	12	seven	seven	NUM
ajfa-5518	24	13	for	for	ADP
ajfa-5518	24	14	liquidation	liquidation	NOUN
ajfa-5518	24	15	and	and	CCONJ
ajfa-5518	24	16	chapter	chapter	NOUN
ajfa-5518	24	17	eleven	eleven	NUM
ajfa-5518	24	18	for	for	ADP
ajfa-5518	24	19	reorganization	reorganization	NOUN
ajfa-5518	24	20	,	,	PUNCT
ajfa-5518	24	21	the	the	DET
ajfa-5518	24	22	insolvency	insolvency	NOUN
ajfa-5518	24	23	codes	code	NOUN
ajfa-5518	24	24	are	be	AUX
ajfa-5518	24	25	primarily	primarily	ADV
ajfa-5518	24	26	debtor	debtor	NOUN
ajfa-5518	24	27	-	-	PUNCT
ajfa-5518	24	28	oriented	orient	VERB
ajfa-5518	24	29	.	.	PUNCT
ajfa-5518	25	1	legal	legal	ADJ
ajfa-5518	25	2	bankruptcy	bankruptcy	NOUN
ajfa-5518	25	3	procedures	procedure	NOUN
ajfa-5518	25	4	might	might	AUX
ajfa-5518	25	5	force	force	VERB
ajfa-5518	25	6	the	the	DET
ajfa-5518	25	7	bankrupt	bankrupt	ADJ
ajfa-5518	25	8	company	company	NOUN
ajfa-5518	25	9	to	to	PART
ajfa-5518	25	10	discontinue	discontinue	VERB
ajfa-5518	25	11	operations	operation	NOUN
ajfa-5518	25	12	.	.	PUNCT
ajfa-5518	26	1	however	however	ADV
ajfa-5518	26	2	,	,	PUNCT
ajfa-5518	26	3	creditor	creditor	NOUN
ajfa-5518	26	4	-	-	PUNCT
ajfa-5518	26	5	oriented	orient	VERB
ajfa-5518	26	6	codes	code	NOUN
ajfa-5518	26	7	in	in	ADP
ajfa-5518	26	8	british	british	PROPN
ajfa-5518	26	9	,	,	PUNCT
ajfa-5518	26	10	germany	germany	PROPN
ajfa-5518	26	11	,	,	PUNCT
ajfa-5518	26	12	australia	australia	PROPN
ajfa-5518	26	13	,	,	PUNCT
ajfa-5518	26	14	and	and	CCONJ
ajfa-5518	26	15	new	new	PROPN
ajfa-5518	26	16	zealand	zealand	PROPN
ajfa-5518	26	17	make	make	VERB
ajfa-5518	26	18	liquidation	liquidation	NOUN
ajfa-5518	26	19	a	a	DET
ajfa-5518	26	20	normally	normally	ADV
ajfa-5518	26	21	adopted	adopt	VERB
ajfa-5518	26	22	tactic	tactic	NOUN
ajfa-5518	26	23	for	for	ADP
ajfa-5518	26	24	insolvent	insolvent	ADJ
ajfa-5518	26	25	companies	company	NOUN
ajfa-5518	26	26	.	.	PUNCT
ajfa-5518	27	1	unfortunately	unfortunately	ADV
ajfa-5518	27	2	,	,	PUNCT
ajfa-5518	27	3	for	for	ADP
ajfa-5518	27	4	companies	company	NOUN
ajfa-5518	27	5	in	in	ADP
ajfa-5518	27	6	creditor	creditor	NOUN
ajfa-5518	27	7	-	-	PUNCT
ajfa-5518	27	8	oriented	orient	VERB
ajfa-5518	27	9	countries	country	NOUN
ajfa-5518	27	10	,	,	PUNCT
ajfa-5518	27	11	liquidation	liquidation	NOUN
ajfa-5518	27	12	costs	cost	NOUN
ajfa-5518	27	13	always	always	ADV
ajfa-5518	27	14	exceed	exceed	VERB
ajfa-5518	27	15	bankruptcy	bankruptcy	NOUN
ajfa-5518	27	16	costs	cost	NOUN
ajfa-5518	27	17	,	,	PUNCT
ajfa-5518	27	18	which	which	PRON
ajfa-5518	27	19	put	put	VERB
ajfa-5518	27	20	their	their	PRON
ajfa-5518	27	21	shareholders	shareholder	NOUN
ajfa-5518	27	22	and	and	CCONJ
ajfa-5518	27	23	other	other	ADJ
ajfa-5518	27	24	interested	interested	ADJ
ajfa-5518	27	25	parties	party	NOUN
ajfa-5518	27	26	in	in	ADP
ajfa-5518	27	27	relatively	relatively	ADV
ajfa-5518	27	28	disadvantaged	disadvantaged	ADJ
ajfa-5518	27	29	positions	position	NOUN
ajfa-5518	27	30	(	(	PUNCT
ajfa-5518	27	31	carver	carver	NOUN
ajfa-5518	27	32	,	,	PUNCT
ajfa-5518	27	33	2012	2012	NUM
ajfa-5518	27	34	)	)	PUNCT
ajfa-5518	27	35	.	.	PUNCT
ajfa-5518	28	1	hence	hence	ADV
ajfa-5518	28	2	,	,	PUNCT
ajfa-5518	28	3	a	a	DET
ajfa-5518	28	4	bankruptcy	bankruptcy	NOUN
ajfa-5518	28	5	prediction	prediction	NOUN
ajfa-5518	28	6	model	model	NOUN
ajfa-5518	28	7	to	to	PART
ajfa-5518	28	8	evaluate	evaluate	VERB
ajfa-5518	28	9	the	the	DET
ajfa-5518	28	10	effect	effect	NOUN
ajfa-5518	28	11	of	of	ADP
ajfa-5518	28	12	igcq	igcq	PROPN
ajfa-5518	28	13	may	may	AUX
ajfa-5518	28	14	be	be	AUX
ajfa-5518	28	15	inappropriate	inappropriate	ADJ
ajfa-5518	28	16	when	when	SCONJ
ajfa-5518	28	17	companies	company	NOUN
ajfa-5518	28	18	are	be	AUX
ajfa-5518	28	19	regulated	regulate	VERB
ajfa-5518	28	20	by	by	ADP
ajfa-5518	28	21	the	the	DET
ajfa-5518	28	22	creditor	creditor	NOUN
ajfa-5518	28	23	-	-	PUNCT
ajfa-5518	28	24	oriented	orient	VERB
ajfa-5518	28	25	codes	code	NOUN
ajfa-5518	28	26	(	(	PUNCT
ajfa-5518	28	27	kuruppu	kuruppu	PROPN
ajfa-5518	28	28	et	et	PROPN
ajfa-5518	28	29	al	al	PROPN
ajfa-5518	28	30	.	.	PROPN
ajfa-5518	28	31	,	,	PUNCT
ajfa-5518	28	32	2003	2003	NUM
ajfa-5518	28	33	)	)	PUNCT
ajfa-5518	28	34	.	.	PUNCT
ajfa-5518	29	1	in	in	ADP
ajfa-5518	29	2	the	the	DET
ajfa-5518	29	3	u.s	u.s	PROPN
ajfa-5518	29	4	.	.	PROPN
ajfa-5518	29	5	,	,	PUNCT
ajfa-5518	29	6	when	when	SCONJ
ajfa-5518	29	7	public	public	ADJ
ajfa-5518	29	8	companies	company	NOUN
ajfa-5518	29	9	experience	experience	VERB
ajfa-5518	29	10	financial	financial	ADJ
ajfa-5518	29	11	hardships	hardship	NOUN
ajfa-5518	29	12	like	like	ADP
ajfa-5518	29	13	bankruptcy	bankruptcy	NOUN
ajfa-5518	29	14	,	,	PUNCT
ajfa-5518	29	15	the	the	DET
ajfa-5518	29	16	security	security	NOUN
ajfa-5518	29	17	exchange	exchange	PROPN
ajfa-5518	29	18	commission	commission	PROPN
ajfa-5518	29	19	(	(	PUNCT
ajfa-5518	29	20	sec	sec	PROPN
ajfa-5518	29	21	)	)	PUNCT
ajfa-5518	29	22	may	may	AUX
ajfa-5518	29	23	order	order	VERB
ajfa-5518	29	24	the	the	DET
ajfa-5518	29	25	company	company	NOUN
ajfa-5518	29	26	shares	share	VERB
ajfa-5518	29	27	to	to	PART
ajfa-5518	29	28	stop	stop	VERB
ajfa-5518	29	29	margin	margin	NOUN
ajfa-5518	29	30	trading	trading	NOUN
ajfa-5518	29	31	or	or	CCONJ
ajfa-5518	29	32	even	even	ADV
ajfa-5518	29	33	delist	delist	NOUN
ajfa-5518	29	34	.	.	PUNCT
ajfa-5518	30	1	stocks	stock	NOUN
ajfa-5518	30	2	may	may	AUX
ajfa-5518	30	3	therefore	therefore	ADV
ajfa-5518	30	4	experience	experience	VERB
ajfa-5518	30	5	lower	low	ADJ
ajfa-5518	30	6	liquidity	liquidity	NOUN
ajfa-5518	30	7	and	and	CCONJ
ajfa-5518	30	8	trading	trading	NOUN
ajfa-5518	30	9	volume	volume	NOUN
ajfa-5518	30	10	,	,	PUNCT
ajfa-5518	30	11	and	and	CCONJ
ajfa-5518	30	12	their	their	PRON
ajfa-5518	30	13	prices	price	NOUN
ajfa-5518	30	14	may	may	AUX
ajfa-5518	30	15	plummet	plummet	VERB
ajfa-5518	30	16	.	.	PUNCT
ajfa-5518	31	1	investors	investor	NOUN
ajfa-5518	31	2	will	will	AUX
ajfa-5518	31	3	have	have	AUX
ajfa-5518	31	4	lost	lose	VERB
ajfa-5518	31	5	essentially	essentially	ADV
ajfa-5518	31	6	all	all	DET
ajfa-5518	31	7	their	their	PRON
ajfa-5518	31	8	investments	investment	NOUN
ajfa-5518	31	9	,	,	PUNCT
ajfa-5518	31	10	making	make	VERB
ajfa-5518	31	11	future	future	ADJ
ajfa-5518	31	12	bankruptcy	bankruptcy	NOUN
ajfa-5518	31	13	evaluation	evaluation	NOUN
ajfa-5518	31	14	meaningless	meaningless	ADJ
ajfa-5518	31	15	.	.	PUNCT
ajfa-5518	32	1	because	because	SCONJ
ajfa-5518	32	2	of	of	ADP
ajfa-5518	32	3	the	the	DET
ajfa-5518	32	4	definitions	definition	NOUN
ajfa-5518	32	5	of	of	ADP
ajfa-5518	32	6	corporate	corporate	ADJ
ajfa-5518	32	7	bankruptcy	bankruptcy	NOUN
ajfa-5518	32	8	is	be	AUX
ajfa-5518	32	9	asian	asian	ADJ
ajfa-5518	32	10	journal	journal	NOUN
ajfa-5518	32	11	of	of	ADP
ajfa-5518	32	12	finance	finance	PROPN
ajfa-5518	32	13	&	&	CCONJ
ajfa-5518	32	14	accounting	accounting	PROPN
ajfa-5518	32	15	issn	issn	PROPN
ajfa-5518	32	16	1946	1946	NUM
ajfa-5518	32	17	-	-	PUNCT
ajfa-5518	32	18	052x	052x	PROPN
ajfa-5518	32	19	2014	2014	NUM
ajfa-5518	32	20	,	,	PUNCT
ajfa-5518	32	21	vol	vol	NOUN
ajfa-5518	32	22	.	.	PROPN
ajfa-5518	33	1	6	6	NUM
ajfa-5518	33	2	,	,	PUNCT
ajfa-5518	33	3	no	no	INTJ
ajfa-5518	33	4	.	.	NOUN
ajfa-5518	33	5	1	1	NUM
ajfa-5518	33	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	33	7	369	369	NUM
ajfa-5518	33	8	varied	varied	ADJ
ajfa-5518	33	9	in	in	ADP
ajfa-5518	33	10	countries	country	NOUN
ajfa-5518	33	11	,	,	PUNCT
ajfa-5518	33	12	it	it	PRON
ajfa-5518	33	13	would	would	AUX
ajfa-5518	33	14	be	be	AUX
ajfa-5518	33	15	biased	bias	VERB
ajfa-5518	33	16	to	to	PART
ajfa-5518	33	17	interpret	interpret	VERB
ajfa-5518	33	18	research	research	NOUN
ajfa-5518	33	19	results	result	NOUN
ajfa-5518	33	20	when	when	SCONJ
ajfa-5518	33	21	evaluating	evaluate	VERB
ajfa-5518	33	22	the	the	DET
ajfa-5518	33	23	impacts	impact	NOUN
ajfa-5518	33	24	of	of	ADP
ajfa-5518	33	25	possible	possible	ADJ
ajfa-5518	33	26	bankruptcy	bankruptcy	NOUN
ajfa-5518	33	27	on	on	ADP
ajfa-5518	33	28	stock	stock	NOUN
ajfa-5518	33	29	investors	investor	NOUN
ajfa-5518	33	30	.	.	PUNCT
ajfa-5518	34	1	besides	besides	SCONJ
ajfa-5518	34	2	,	,	PUNCT
ajfa-5518	34	3	it	it	PRON
ajfa-5518	34	4	is	be	AUX
ajfa-5518	34	5	still	still	ADV
ajfa-5518	34	6	unclear	unclear	ADJ
ajfa-5518	34	7	if	if	SCONJ
ajfa-5518	34	8	public	public	ADJ
ajfa-5518	34	9	firms	firm	NOUN
ajfa-5518	34	10	,	,	PUNCT
ajfa-5518	34	11	subject	subject	ADJ
ajfa-5518	34	12	to	to	ADP
ajfa-5518	34	13	trading	trading	NOUN
ajfa-5518	34	14	restrictions	restriction	NOUN
ajfa-5518	34	15	such	such	ADJ
ajfa-5518	34	16	as	as	ADP
ajfa-5518	34	17	stop	stop	VERB
ajfa-5518	34	18	margin	margin	NOUN
ajfa-5518	34	19	trading	trading	NOUN
ajfa-5518	34	20	,	,	PUNCT
ajfa-5518	34	21	trading	trading	NOUN
ajfa-5518	34	22	suspension	suspension	NOUN
ajfa-5518	34	23	,	,	PUNCT
ajfa-5518	34	24	or	or	CCONJ
ajfa-5518	34	25	delisting	delisting	NOUN
ajfa-5518	34	26	,	,	PUNCT
ajfa-5518	34	27	should	should	AUX
ajfa-5518	34	28	be	be	AUX
ajfa-5518	34	29	treated	treat	VERB
ajfa-5518	34	30	as	as	ADP
ajfa-5518	34	31	bankruptable	bankruptable	ADJ
ajfa-5518	34	32	in	in	ADP
ajfa-5518	34	33	current	current	ADJ
ajfa-5518	34	34	taiwanese	taiwanese	ADJ
ajfa-5518	34	35	corporate	corporate	ADJ
ajfa-5518	34	36	law	law	NOUN
ajfa-5518	34	37	.	.	PUNCT
ajfa-5518	35	1	as	as	ADP
ajfa-5518	35	2	a	a	DET
ajfa-5518	35	3	result	result	NOUN
ajfa-5518	35	4	,	,	PUNCT
ajfa-5518	35	5	this	this	DET
ajfa-5518	35	6	study	study	NOUN
ajfa-5518	35	7	uses	use	VERB
ajfa-5518	35	8	delisting	delist	VERB
ajfa-5518	35	9	of	of	ADP
ajfa-5518	35	10	taiwanese	taiwanese	ADJ
ajfa-5518	35	11	public	public	ADJ
ajfa-5518	35	12	firms	firm	NOUN
ajfa-5518	35	13	as	as	SCONJ
ajfa-5518	35	14	the	the	DET
ajfa-5518	35	15	sample	sample	NOUN
ajfa-5518	35	16	to	to	PART
ajfa-5518	35	17	represent	represent	VERB
ajfa-5518	35	18	firms	firm	NOUN
ajfa-5518	35	19	in	in	ADP
ajfa-5518	35	20	financial	financial	ADJ
ajfa-5518	35	21	hardship	hardship	NOUN
ajfa-5518	35	22	,	,	PUNCT
ajfa-5518	35	23	not	not	PART
ajfa-5518	35	24	firms	firm	NOUN
ajfa-5518	35	25	in	in	ADP
ajfa-5518	35	26	bankruptcy	bankruptcy	NOUN
ajfa-5518	35	27	.	.	PUNCT
ajfa-5518	36	1	the	the	DET
ajfa-5518	36	2	second	second	ADJ
ajfa-5518	36	3	research	research	NOUN
ajfa-5518	36	4	question	question	NOUN
ajfa-5518	36	5	concerns	concern	NOUN
ajfa-5518	36	6	auditor	auditor	NOUN
ajfa-5518	36	7	switching	switch	VERB
ajfa-5518	36	8	to	to	PART
ajfa-5518	36	9	promote	promote	VERB
ajfa-5518	36	10	understanding	understanding	NOUN
ajfa-5518	36	11	about	about	ADP
ajfa-5518	36	12	competition	competition	NOUN
ajfa-5518	36	13	and	and	CCONJ
ajfa-5518	36	14	expertise	expertise	NOUN
ajfa-5518	36	15	involved	involve	VERB
ajfa-5518	36	16	in	in	ADP
ajfa-5518	36	17	the	the	DET
ajfa-5518	36	18	audit	audit	NOUN
ajfa-5518	36	19	market	market	NOUN
ajfa-5518	36	20	.	.	PUNCT
ajfa-5518	37	1	the	the	DET
ajfa-5518	37	2	sec	sec	PROPN
ajfa-5518	37	3	requires	require	VERB
ajfa-5518	37	4	public	public	ADJ
ajfa-5518	37	5	companies	company	NOUN
ajfa-5518	37	6	to	to	PART
ajfa-5518	37	7	disclose	disclose	VERB
ajfa-5518	37	8	auditor	auditor	NOUN
ajfa-5518	37	9	switching	switching	NOUN
ajfa-5518	37	10	in	in	ADP
ajfa-5518	37	11	the	the	DET
ajfa-5518	37	12	hope	hope	NOUN
ajfa-5518	37	13	that	that	SCONJ
ajfa-5518	37	14	auditors	auditor	NOUN
ajfa-5518	37	15	can	can	AUX
ajfa-5518	37	16	perform	perform	VERB
ajfa-5518	37	17	their	their	PRON
ajfa-5518	37	18	service	service	NOUN
ajfa-5518	37	19	independently	independently	ADV
ajfa-5518	37	20	without	without	ADP
ajfa-5518	37	21	considering	consider	VERB
ajfa-5518	37	22	client	client	NOUN
ajfa-5518	37	23	preferences	preference	NOUN
ajfa-5518	37	24	.	.	PUNCT
ajfa-5518	38	1	reasons	reason	NOUN
ajfa-5518	38	2	for	for	ADP
ajfa-5518	38	3	auditor	auditor	NOUN
ajfa-5518	38	4	switching	switching	NOUN
ajfa-5518	38	5	should	should	AUX
ajfa-5518	38	6	also	also	ADV
ajfa-5518	38	7	be	be	AUX
ajfa-5518	38	8	reported	report	VERB
ajfa-5518	38	9	,	,	PUNCT
ajfa-5518	38	10	such	such	ADJ
ajfa-5518	38	11	as	as	ADP
ajfa-5518	38	12	changes	change	NOUN
ajfa-5518	38	13	in	in	ADP
ajfa-5518	38	14	management	management	NOUN
ajfa-5518	38	15	,	,	PUNCT
ajfa-5518	38	16	additional	additional	ADJ
ajfa-5518	38	17	audit	audit	NOUN
ajfa-5518	38	18	service	service	NOUN
ajfa-5518	38	19	needed	need	VERB
ajfa-5518	38	20	,	,	PUNCT
ajfa-5518	38	21	dissatisfaction	dissatisfaction	NOUN
ajfa-5518	38	22	or	or	CCONJ
ajfa-5518	38	23	disagreement	disagreement	NOUN
ajfa-5518	38	24	with	with	ADP
ajfa-5518	38	25	the	the	DET
ajfa-5518	38	26	overall	overall	ADJ
ajfa-5518	38	27	audit	audit	NOUN
ajfa-5518	38	28	report	report	NOUN
ajfa-5518	38	29	,	,	PUNCT
ajfa-5518	38	30	or	or	CCONJ
ajfa-5518	38	31	conflicts	conflict	NOUN
ajfa-5518	38	32	in	in	ADP
ajfa-5518	38	33	audit	audit	NOUN
ajfa-5518	38	34	fees	fee	NOUN
ajfa-5518	38	35	(	(	PUNCT
ajfa-5518	38	36	addams	addams	PROPN
ajfa-5518	38	37	and	and	CCONJ
ajfa-5518	38	38	davis	davis	PROPN
ajfa-5518	38	39	,	,	PUNCT
ajfa-5518	38	40	1994	1994	NUM
ajfa-5518	38	41	;	;	PUNCT
ajfa-5518	38	42	cassell	cassell	PROPN
ajfa-5518	38	43	et	et	PROPN
ajfa-5518	38	44	al	al	PROPN
ajfa-5518	38	45	.	.	PROPN
ajfa-5518	38	46	,	,	PUNCT
ajfa-5518	38	47	2012	2012	NUM
ajfa-5518	38	48	;	;	PUNCT
ajfa-5518	38	49	chang	chang	PROPN
ajfa-5518	38	50	et	et	PROPN
ajfa-5518	38	51	al	al	PROPN
ajfa-5518	38	52	.	.	PROPN
ajfa-5518	38	53	,	,	PUNCT
ajfa-5518	38	54	2010	2010	NUM
ajfa-5518	38	55	;	;	PUNCT
ajfa-5518	38	56	defond	defond	NOUN
ajfa-5518	38	57	,	,	PUNCT
ajfa-5518	38	58	1992	1992	NUM
ajfa-5518	38	59	;	;	PUNCT
ajfa-5518	38	60	feng	feng	PROPN
ajfa-5518	38	61	,	,	PUNCT
ajfa-5518	38	62	2013	2013	NUM
ajfa-5518	38	63	;	;	PUNCT
ajfa-5518	38	64	menon	menon	PROPN
ajfa-5518	38	65	and	and	CCONJ
ajfa-5518	38	66	schwartz	schwartz	PROPN
ajfa-5518	38	67	,	,	PUNCT
ajfa-5518	38	68	1985	1985	NUM
ajfa-5518	38	69	;	;	PUNCT
ajfa-5518	38	70	menon	menon	PROPN
ajfa-5518	38	71	and	and	CCONJ
ajfa-5518	38	72	williams	williams	PROPN
ajfa-5518	38	73	,	,	PUNCT
ajfa-5518	38	74	1991;schwartz	1991;schwartz	PROPN
ajfa-5518	38	75	and	and	CCONJ
ajfa-5518	38	76	soo	soo	PROPN
ajfa-5518	38	77	,	,	PUNCT
ajfa-5518	38	78	1996	1996	NUM
ajfa-5518	38	79	;	;	PUNCT
ajfa-5518	38	80	thevenot	thevenot	NOUN
ajfa-5518	38	81	and	and	CCONJ
ajfa-5518	38	82	hall	hall	NOUN
ajfa-5518	38	83	,	,	PUNCT
ajfa-5518	38	84	2011	2011	NUM
ajfa-5518	38	85	)	)	PUNCT
ajfa-5518	38	86	.	.	PUNCT
ajfa-5518	39	1	menon	menon	PROPN
ajfa-5518	39	2	and	and	CCONJ
ajfa-5518	39	3	schwartz	schwartz	PROPN
ajfa-5518	39	4	(	(	PUNCT
ajfa-5518	39	5	1985	1985	NUM
ajfa-5518	39	6	)	)	PUNCT
ajfa-5518	39	7	study	study	VERB
ajfa-5518	39	8	the	the	DET
ajfa-5518	39	9	possibility	possibility	NOUN
ajfa-5518	39	10	of	of	ADP
ajfa-5518	39	11	auditor	auditor	NOUN
ajfa-5518	39	12	switching	switch	VERB
ajfa-5518	39	13	for	for	ADP
ajfa-5518	39	14	firms	firm	NOUN
ajfa-5518	39	15	in	in	ADP
ajfa-5518	39	16	trouble	trouble	NOUN
ajfa-5518	39	17	and	and	CCONJ
ajfa-5518	39	18	the	the	DET
ajfa-5518	39	19	influence	influence	NOUN
ajfa-5518	39	20	of	of	ADP
ajfa-5518	39	21	the	the	DET
ajfa-5518	39	22	capital	capital	NOUN
ajfa-5518	39	23	market	market	NOUN
ajfa-5518	39	24	on	on	ADP
ajfa-5518	39	25	the	the	DET
ajfa-5518	39	26	demand	demand	NOUN
ajfa-5518	39	27	for	for	ADP
ajfa-5518	39	28	audit	audit	NOUN
ajfa-5518	39	29	service	service	NOUN
ajfa-5518	39	30	.	.	PUNCT
ajfa-5518	40	1	their	their	PRON
ajfa-5518	40	2	research	research	NOUN
ajfa-5518	40	3	concludes	conclude	VERB
ajfa-5518	40	4	that	that	SCONJ
ajfa-5518	40	5	financial	financial	ADJ
ajfa-5518	40	6	hardship	hardship	NOUN
ajfa-5518	40	7	has	have	VERB
ajfa-5518	40	8	a	a	DET
ajfa-5518	40	9	high	high	ADJ
ajfa-5518	40	10	correlation	correlation	NOUN
ajfa-5518	40	11	with	with	ADP
ajfa-5518	40	12	auditor	auditor	NOUN
ajfa-5518	40	13	switching	switching	NOUN
ajfa-5518	40	14	.	.	PUNCT
ajfa-5518	41	1	unfortunately	unfortunately	ADV
ajfa-5518	41	2	,	,	PUNCT
ajfa-5518	41	3	their	their	PRON
ajfa-5518	41	4	research	research	NOUN
ajfa-5518	41	5	focuses	focus	VERB
ajfa-5518	41	6	on	on	ADP
ajfa-5518	41	7	a	a	DET
ajfa-5518	41	8	certain	certain	ADJ
ajfa-5518	41	9	particular	particular	ADJ
ajfa-5518	41	10	sample	sample	NOUN
ajfa-5518	41	11	,	,	PUNCT
ajfa-5518	41	12	which	which	PRON
ajfa-5518	41	13	could	could	AUX
ajfa-5518	41	14	cause	cause	VERB
ajfa-5518	41	15	selection	selection	NOUN
ajfa-5518	41	16	bias	bias	NOUN
ajfa-5518	41	17	.	.	PUNCT
ajfa-5518	42	1	in	in	ADP
ajfa-5518	42	2	addition	addition	NOUN
ajfa-5518	42	3	,	,	PUNCT
ajfa-5518	42	4	the	the	DET
ajfa-5518	42	5	research	research	NOUN
ajfa-5518	42	6	applies	apply	VERB
ajfa-5518	42	7	the	the	DET
ajfa-5518	42	8	univariate	univariate	ADJ
ajfa-5518	42	9	test	test	NOUN
ajfa-5518	42	10	on	on	ADP
ajfa-5518	42	11	only	only	ADV
ajfa-5518	42	12	one	one	NUM
ajfa-5518	42	13	explanatory	explanatory	ADJ
ajfa-5518	42	14	variable	variable	NOUN
ajfa-5518	42	15	of	of	ADP
ajfa-5518	42	16	firms	firm	NOUN
ajfa-5518	42	17	in	in	ADP
ajfa-5518	42	18	financial	financial	ADJ
ajfa-5518	42	19	trouble	trouble	NOUN
ajfa-5518	42	20	for	for	ADP
ajfa-5518	42	21	auditor	auditor	NOUN
ajfa-5518	42	22	switching	switching	NOUN
ajfa-5518	42	23	,	,	PUNCT
ajfa-5518	42	24	ignoring	ignore	VERB
ajfa-5518	42	25	other	other	ADJ
ajfa-5518	42	26	possible	possible	ADJ
ajfa-5518	42	27	variables	variable	NOUN
ajfa-5518	42	28	.	.	PUNCT
ajfa-5518	43	1	client	client	NOUN
ajfa-5518	43	2	decisions	decision	NOUN
ajfa-5518	43	3	in	in	ADP
ajfa-5518	43	4	the	the	DET
ajfa-5518	43	5	audit	audit	NOUN
ajfa-5518	43	6	market	market	NOUN
ajfa-5518	43	7	may	may	AUX
ajfa-5518	43	8	cause	cause	VERB
ajfa-5518	43	9	reactions	reaction	NOUN
ajfa-5518	43	10	in	in	ADP
ajfa-5518	43	11	the	the	DET
ajfa-5518	43	12	stock	stock	NOUN
ajfa-5518	43	13	market	market	NOUN
ajfa-5518	43	14	.	.	PUNCT
ajfa-5518	44	1	a	a	DET
ajfa-5518	44	2	disclosed	disclose	VERB
ajfa-5518	44	3	igcq	igcq	NOUN
ajfa-5518	44	4	may	may	AUX
ajfa-5518	44	5	precipitate	precipitate	VERB
ajfa-5518	44	6	corporate	corporate	ADJ
ajfa-5518	44	7	delisting	delisting	NOUN
ajfa-5518	44	8	or	or	CCONJ
ajfa-5518	44	9	bankruptcy	bankruptcy	NOUN
ajfa-5518	44	10	.	.	PUNCT
ajfa-5518	45	1	delisting	delist	VERB
ajfa-5518	45	2	may	may	AUX
ajfa-5518	45	3	lead	lead	VERB
ajfa-5518	45	4	to	to	ADP
ajfa-5518	45	5	auditor	auditor	NOUN
ajfa-5518	45	6	switching	switch	VERB
ajfa-5518	45	7	as	as	ADV
ajfa-5518	45	8	well	well	ADV
ajfa-5518	45	9	.	.	PUNCT
ajfa-5518	46	1	previous	previous	ADJ
ajfa-5518	46	2	research	research	NOUN
ajfa-5518	46	3	merely	merely	ADV
ajfa-5518	46	4	discusses	discuss	VERB
ajfa-5518	46	5	the	the	DET
ajfa-5518	46	6	effects	effect	NOUN
ajfa-5518	46	7	of	of	ADP
ajfa-5518	46	8	audit	audit	NOUN
ajfa-5518	46	9	decisions	decision	NOUN
ajfa-5518	46	10	on	on	ADP
ajfa-5518	46	11	audit	audit	NOUN
ajfa-5518	46	12	or	or	CCONJ
ajfa-5518	46	13	stock	stock	NOUN
ajfa-5518	46	14	market	market	NOUN
ajfa-5518	46	15	,	,	PUNCT
ajfa-5518	46	16	but	but	CCONJ
ajfa-5518	46	17	neglects	neglect	VERB
ajfa-5518	46	18	the	the	DET
ajfa-5518	46	19	possibility	possibility	NOUN
ajfa-5518	46	20	of	of	ADP
ajfa-5518	46	21	an	an	DET
ajfa-5518	46	22	interaction	interaction	NOUN
ajfa-5518	46	23	between	between	ADP
ajfa-5518	46	24	different	different	ADJ
ajfa-5518	46	25	market	market	NOUN
ajfa-5518	46	26	behaviors	behavior	NOUN
ajfa-5518	46	27	within	within	ADP
ajfa-5518	46	28	the	the	DET
ajfa-5518	46	29	same	same	ADJ
ajfa-5518	46	30	economic	economic	ADJ
ajfa-5518	46	31	environment	environment	NOUN
ajfa-5518	46	32	,	,	PUNCT
ajfa-5518	46	33	or	or	CCONJ
ajfa-5518	46	34	excludes	exclude	VERB
ajfa-5518	46	35	other	other	ADJ
ajfa-5518	46	36	unobservable	unobservable	ADJ
ajfa-5518	46	37	interference	interference	NOUN
ajfa-5518	46	38	factors	factor	NOUN
ajfa-5518	46	39	.	.	PUNCT
ajfa-5518	47	1	therefore	therefore	ADV
ajfa-5518	47	2	,	,	PUNCT
ajfa-5518	47	3	this	this	DET
ajfa-5518	47	4	study	study	NOUN
ajfa-5518	47	5	aims	aim	VERB
ajfa-5518	47	6	to	to	PART
ajfa-5518	47	7	examine	examine	VERB
ajfa-5518	47	8	the	the	DET
ajfa-5518	47	9	possible	possible	ADJ
ajfa-5518	47	10	adverse	adverse	ADJ
ajfa-5518	47	11	effects	effect	NOUN
ajfa-5518	47	12	of	of	ADP
ajfa-5518	47	13	an	an	DET
ajfa-5518	47	14	igcq	igcq	NOUN
ajfa-5518	47	15	,	,	PUNCT
ajfa-5518	47	16	with	with	ADP
ajfa-5518	47	17	five	five	NUM
ajfa-5518	47	18	main	main	ADJ
ajfa-5518	47	19	topics	topic	NOUN
ajfa-5518	47	20	:	:	PUNCT
ajfa-5518	47	21	(	(	PUNCT
ajfa-5518	47	22	1	1	X
ajfa-5518	47	23	)	)	PUNCT
ajfa-5518	47	24	whether	whether	SCONJ
ajfa-5518	47	25	other	other	ADJ
ajfa-5518	47	26	unobserved	unobserved	ADJ
ajfa-5518	47	27	factors	factor	NOUN
ajfa-5518	47	28	influence	influence	VERB
ajfa-5518	47	29	the	the	DET
ajfa-5518	47	30	audit	audit	NOUN
ajfa-5518	47	31	and	and	CCONJ
ajfa-5518	47	32	stock	stock	NOUN
ajfa-5518	47	33	markets	market	NOUN
ajfa-5518	47	34	at	at	ADP
ajfa-5518	47	35	once	once	ADV
ajfa-5518	47	36	.	.	PUNCT
ajfa-5518	48	1	(	(	PUNCT
ajfa-5518	48	2	2	2	X
ajfa-5518	48	3	)	)	PUNCT
ajfa-5518	48	4	whether	whether	SCONJ
ajfa-5518	48	5	companies	company	NOUN
ajfa-5518	48	6	in	in	ADP
ajfa-5518	48	7	financial	financial	ADJ
ajfa-5518	48	8	hardship	hardship	NOUN
ajfa-5518	48	9	are	be	AUX
ajfa-5518	48	10	more	more	ADV
ajfa-5518	48	11	likely	likely	ADJ
ajfa-5518	48	12	to	to	PART
ajfa-5518	48	13	switch	switch	VERB
ajfa-5518	48	14	auditors	auditor	NOUN
ajfa-5518	48	15	(	(	PUNCT
ajfa-5518	48	16	re	re	VERB
ajfa-5518	48	17	-	-	VERB
ajfa-5518	48	18	examined	examine	VERB
ajfa-5518	48	19	considering	consider	VERB
ajfa-5518	48	20	sample	sample	NOUN
ajfa-5518	48	21	selection	selection	NOUN
ajfa-5518	48	22	bias	bias	NOUN
ajfa-5518	48	23	)	)	PUNCT
ajfa-5518	48	24	.	.	PUNCT
ajfa-5518	49	1	(	(	PUNCT
ajfa-5518	49	2	3	3	X
ajfa-5518	49	3	)	)	PUNCT
ajfa-5518	49	4	whether	whether	SCONJ
ajfa-5518	49	5	delisting	delist	VERB
ajfa-5518	49	6	influences	influence	VERB
ajfa-5518	49	7	auditor	auditor	NOUN
ajfa-5518	49	8	switching	switching	NOUN
ajfa-5518	49	9	.	.	PUNCT
ajfa-5518	50	1	that	that	PRON
ajfa-5518	50	2	is	be	AUX
ajfa-5518	50	3	,	,	PUNCT
ajfa-5518	50	4	if	if	SCONJ
ajfa-5518	50	5	there	there	PRON
ajfa-5518	50	6	exists	exist	VERB
ajfa-5518	50	7	an	an	DET
ajfa-5518	50	8	endogenous	endogenous	ADJ
ajfa-5518	50	9	problem	problem	NOUN
ajfa-5518	50	10	between	between	ADP
ajfa-5518	50	11	auditor	auditor	NOUN
ajfa-5518	50	12	switching	switching	NOUN
ajfa-5518	50	13	and	and	CCONJ
ajfa-5518	50	14	delisting	delisting	NOUN
ajfa-5518	50	15	.	.	PUNCT
ajfa-5518	51	1	(	(	PUNCT
ajfa-5518	51	2	4	4	X
ajfa-5518	51	3	)	)	PUNCT
ajfa-5518	51	4	whether	whether	SCONJ
ajfa-5518	51	5	disclosed	disclose	VERB
ajfa-5518	51	6	igcqs	igcqs	NOUN
ajfa-5518	51	7	cause	cause	SCONJ
ajfa-5518	51	8	delisting	delist	VERB
ajfa-5518	51	9	:	:	PUNCT
ajfa-5518	51	10	that	that	ADV
ajfa-5518	51	11	is	is	ADV
ajfa-5518	51	12	,	,	PUNCT
ajfa-5518	51	13	whether	whether	SCONJ
ajfa-5518	51	14	the	the	DET
ajfa-5518	51	15	self	self	NOUN
ajfa-5518	51	16	-	-	PUNCT
ajfa-5518	51	17	fulfilling	fulfil	VERB
ajfa-5518	51	18	prophecy	prophecy	NOUN
ajfa-5518	51	19	effect	effect	NOUN
ajfa-5518	51	20	exists	exist	VERB
ajfa-5518	51	21	in	in	ADP
ajfa-5518	51	22	taiwanese	taiwanese	ADJ
ajfa-5518	51	23	stock	stock	NOUN
ajfa-5518	51	24	market	market	NOUN
ajfa-5518	51	25	.	.	PUNCT
ajfa-5518	52	1	(	(	PUNCT
ajfa-5518	52	2	5	5	X
ajfa-5518	52	3	)	)	PUNCT
ajfa-5518	52	4	whether	whether	SCONJ
ajfa-5518	52	5	auditor	auditor	NOUN
ajfa-5518	52	6	switching	switching	NOUN
ajfa-5518	52	7	follows	follow	VERB
ajfa-5518	52	8	disclosure	disclosure	NOUN
ajfa-5518	52	9	of	of	ADP
ajfa-5518	52	10	igcqs	igcqs	NOUN
ajfa-5518	52	11	immediately	immediately	ADV
ajfa-5518	52	12	.	.	PUNCT
ajfa-5518	53	1	this	this	DET
ajfa-5518	53	2	study	study	NOUN
ajfa-5518	53	3	includes	include	VERB
ajfa-5518	53	4	a	a	DET
ajfa-5518	53	5	literature	literature	NOUN
ajfa-5518	53	6	review	review	NOUN
ajfa-5518	53	7	on	on	ADP
ajfa-5518	53	8	the	the	DET
ajfa-5518	53	9	self	self	NOUN
ajfa-5518	53	10	-	-	PUNCT
ajfa-5518	53	11	fulfilling	fulfil	VERB
ajfa-5518	53	12	prophecy	prophecy	NOUN
ajfa-5518	53	13	effect	effect	NOUN
ajfa-5518	53	14	and	and	CCONJ
ajfa-5518	53	15	auditor	auditor	NOUN
ajfa-5518	53	16	switching	switching	NOUN
ajfa-5518	53	17	,	,	PUNCT
ajfa-5518	53	18	research	research	NOUN
ajfa-5518	53	19	design	design	NOUN
ajfa-5518	53	20	to	to	PART
ajfa-5518	53	21	explain	explain	VERB
ajfa-5518	53	22	variables	variable	NOUN
ajfa-5518	53	23	measured	measure	VERB
ajfa-5518	53	24	,	,	PUNCT
ajfa-5518	53	25	specification	specification	NOUN
ajfa-5518	53	26	of	of	ADP
ajfa-5518	53	27	the	the	DET
ajfa-5518	53	28	bivariate	bivariate	ADJ
ajfa-5518	53	29	probit	probit	NOUN
ajfa-5518	53	30	model	model	NOUN
ajfa-5518	53	31	and	and	CCONJ
ajfa-5518	53	32	empirical	empirical	ADJ
ajfa-5518	53	33	model	model	NOUN
ajfa-5518	53	34	,	,	PUNCT
ajfa-5518	53	35	research	research	NOUN
ajfa-5518	53	36	results	result	NOUN
ajfa-5518	53	37	and	and	CCONJ
ajfa-5518	53	38	analysis	analysis	NOUN
ajfa-5518	53	39	,	,	PUNCT
ajfa-5518	53	40	sensitivity	sensitivity	NOUN
ajfa-5518	53	41	analysis	analysis	NOUN
ajfa-5518	53	42	for	for	ADP
ajfa-5518	53	43	the	the	DET
ajfa-5518	53	44	empirical	empirical	ADJ
ajfa-5518	53	45	model	model	NOUN
ajfa-5518	53	46	,	,	PUNCT
ajfa-5518	53	47	and	and	CCONJ
ajfa-5518	53	48	a	a	DET
ajfa-5518	53	49	conclusion	conclusion	NOUN
ajfa-5518	53	50	.	.	PUNCT
ajfa-5518	54	1	asian	asian	ADJ
ajfa-5518	54	2	journal	journal	PROPN
ajfa-5518	54	3	of	of	ADP
ajfa-5518	54	4	finance	finance	PROPN
ajfa-5518	54	5	&	&	CCONJ
ajfa-5518	54	6	accounting	accounting	PROPN
ajfa-5518	54	7	issn	issn	PROPN
ajfa-5518	54	8	1946	1946	NUM
ajfa-5518	54	9	-	-	PUNCT
ajfa-5518	54	10	052x	052x	PROPN
ajfa-5518	54	11	2014	2014	NUM
ajfa-5518	54	12	,	,	PUNCT
ajfa-5518	54	13	vol	vol	NOUN
ajfa-5518	54	14	.	.	PROPN
ajfa-5518	55	1	6	6	NUM
ajfa-5518	55	2	,	,	PUNCT
ajfa-5518	55	3	no	no	INTJ
ajfa-5518	55	4	.	.	NOUN
ajfa-5518	55	5	1	1	NUM
ajfa-5518	55	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	55	7	370	370	NUM
ajfa-5518	55	8	2	2	NUM
ajfa-5518	55	9	.	.	X
ajfa-5518	56	1	literature	literature	NOUN
ajfa-5518	56	2	review	review	PROPN
ajfa-5518	56	3	after	after	ADP
ajfa-5518	56	4	the	the	DET
ajfa-5518	56	5	issuance	issuance	NOUN
ajfa-5518	56	6	of	of	ADP
ajfa-5518	56	7	an	an	DET
ajfa-5518	56	8	igcq	igcq	NOUN
ajfa-5518	56	9	,	,	PUNCT
ajfa-5518	56	10	the	the	DET
ajfa-5518	56	11	client	client	NOUN
ajfa-5518	56	12	may	may	AUX
ajfa-5518	56	13	go	go	VERB
ajfa-5518	56	14	bankrupt	bankrupt	ADJ
ajfa-5518	56	15	or	or	CCONJ
ajfa-5518	56	16	switch	switch	VERB
ajfa-5518	56	17	auditors	auditor	NOUN
ajfa-5518	56	18	.	.	PUNCT
ajfa-5518	57	1	either	either	PRON
ajfa-5518	57	2	of	of	ADP
ajfa-5518	57	3	these	these	DET
ajfa-5518	57	4	circumstances	circumstance	NOUN
ajfa-5518	57	5	would	would	AUX
ajfa-5518	57	6	harm	harm	VERB
ajfa-5518	57	7	the	the	DET
ajfa-5518	57	8	cpa	cpa	NOUN
ajfa-5518	57	9	firm	firm	NOUN
ajfa-5518	57	10	,	,	PUNCT
ajfa-5518	57	11	directly	directly	ADV
ajfa-5518	57	12	or	or	CCONJ
ajfa-5518	57	13	indirectly	indirectly	ADV
ajfa-5518	57	14	.	.	PUNCT
ajfa-5518	58	1	client	client	NOUN
ajfa-5518	58	2	bankruptcy	bankruptcy	NOUN
ajfa-5518	58	3	may	may	AUX
ajfa-5518	58	4	damage	damage	VERB
ajfa-5518	58	5	its	its	PRON
ajfa-5518	58	6	reputation	reputation	NOUN
ajfa-5518	58	7	and	and	CCONJ
ajfa-5518	58	8	thus	thus	ADV
ajfa-5518	58	9	drive	drive	VERB
ajfa-5518	58	10	away	away	ADV
ajfa-5518	58	11	future	future	ADJ
ajfa-5518	58	12	clients	client	NOUN
ajfa-5518	58	13	or	or	CCONJ
ajfa-5518	58	14	current	current	ADJ
ajfa-5518	58	15	ones	one	NOUN
ajfa-5518	58	16	,	,	PUNCT
ajfa-5518	58	17	leading	lead	VERB
ajfa-5518	58	18	to	to	ADP
ajfa-5518	58	19	losses	loss	NOUN
ajfa-5518	58	20	of	of	ADP
ajfa-5518	58	21	audit	audit	NOUN
ajfa-5518	58	22	and	and	CCONJ
ajfa-5518	58	23	non	non	ADJ
ajfa-5518	58	24	-	-	ADJ
ajfa-5518	58	25	audit	audit	ADJ
ajfa-5518	58	26	revenues	revenue	NOUN
ajfa-5518	58	27	.	.	PUNCT
ajfa-5518	59	1	the	the	DET
ajfa-5518	59	2	following	follow	VERB
ajfa-5518	59	3	is	be	AUX
ajfa-5518	59	4	a	a	DET
ajfa-5518	59	5	review	review	NOUN
ajfa-5518	59	6	of	of	ADP
ajfa-5518	59	7	studies	study	NOUN
ajfa-5518	59	8	of	of	ADP
ajfa-5518	59	9	the	the	DET
ajfa-5518	59	10	self	self	NOUN
ajfa-5518	59	11	-	-	PUNCT
ajfa-5518	59	12	fulfilling	fulfil	VERB
ajfa-5518	59	13	prophecy	prophecy	NOUN
ajfa-5518	59	14	effect	effect	NOUN
ajfa-5518	59	15	and	and	CCONJ
ajfa-5518	59	16	auditor	auditor	NOUN
ajfa-5518	59	17	switching	switching	NOUN
ajfa-5518	59	18	.	.	PUNCT
ajfa-5518	60	1	2.1	2.1	NUM
ajfa-5518	60	2	the	the	DET
ajfa-5518	60	3	self	self	NOUN
ajfa-5518	60	4	-	-	PUNCT
ajfa-5518	60	5	fulfilling	fulfil	VERB
ajfa-5518	60	6	prophecy	prophecy	NOUN
ajfa-5518	60	7	effect	effect	NOUN
ajfa-5518	60	8	the	the	DET
ajfa-5518	60	9	main	main	ADJ
ajfa-5518	60	10	role	role	NOUN
ajfa-5518	60	11	that	that	PRON
ajfa-5518	60	12	an	an	DET
ajfa-5518	60	13	auditor	auditor	NOUN
ajfa-5518	60	14	plays	play	VERB
ajfa-5518	60	15	is	be	AUX
ajfa-5518	60	16	to	to	PART
ajfa-5518	60	17	disclose	disclose	VERB
ajfa-5518	60	18	information	information	NOUN
ajfa-5518	60	19	of	of	ADP
ajfa-5518	60	20	the	the	DET
ajfa-5518	60	21	client	client	NOUN
ajfa-5518	60	22	,	,	PUNCT
ajfa-5518	60	23	not	not	PART
ajfa-5518	60	24	to	to	PART
ajfa-5518	60	25	evaluate	evaluate	VERB
ajfa-5518	60	26	the	the	DET
ajfa-5518	60	27	risks	risk	NOUN
ajfa-5518	60	28	associated	associate	VERB
ajfa-5518	60	29	with	with	ADP
ajfa-5518	60	30	the	the	DET
ajfa-5518	60	31	client	client	NOUN
ajfa-5518	60	32	(	(	PUNCT
ajfa-5518	60	33	islam	islam	PROPN
ajfa-5518	60	34	,	,	PUNCT
ajfa-5518	60	35	2013	2013	NUM
ajfa-5518	60	36	)	)	PUNCT
ajfa-5518	60	37	.	.	PUNCT
ajfa-5518	61	1	however	however	ADV
ajfa-5518	61	2	,	,	PUNCT
ajfa-5518	61	3	an	an	DET
ajfa-5518	61	4	igcq	igcq	NOUN
ajfa-5518	61	5	can	can	AUX
ajfa-5518	61	6	expedite	expedite	VERB
ajfa-5518	61	7	a	a	DET
ajfa-5518	61	8	client	client	NOUN
ajfa-5518	61	9	’s	’s	PART
ajfa-5518	61	10	failure	failure	NOUN
ajfa-5518	61	11	,	,	PUNCT
ajfa-5518	61	12	exerting	exert	VERB
ajfa-5518	61	13	a	a	DET
ajfa-5518	61	14	bad	bad	ADJ
ajfa-5518	61	15	influence	influence	NOUN
ajfa-5518	61	16	on	on	ADP
ajfa-5518	61	17	current	current	ADJ
ajfa-5518	61	18	and	and	CCONJ
ajfa-5518	61	19	potential	potential	ADJ
ajfa-5518	61	20	investors	investor	NOUN
ajfa-5518	61	21	,	,	PUNCT
ajfa-5518	61	22	creditors	creditor	NOUN
ajfa-5518	61	23	,	,	PUNCT
ajfa-5518	61	24	suppliers	supplier	NOUN
ajfa-5518	61	25	,	,	PUNCT
ajfa-5518	61	26	and	and	CCONJ
ajfa-5518	61	27	consumers	consumer	NOUN
ajfa-5518	61	28	(	(	PUNCT
ajfa-5518	61	29	carcello	carcello	PROPN
ajfa-5518	61	30	and	and	CCONJ
ajfa-5518	61	31	vanstraelen	vanstraelen	VERB
ajfa-5518	61	32	,	,	PUNCT
ajfa-5518	61	33	2009	2009	NUM
ajfa-5518	61	34	)	)	PUNCT
ajfa-5518	61	35	.	.	PUNCT
ajfa-5518	62	1	when	when	SCONJ
ajfa-5518	62	2	this	this	DET
ajfa-5518	62	3	early	early	ADJ
ajfa-5518	62	4	warning	warning	NOUN
ajfa-5518	62	5	leads	lead	VERB
ajfa-5518	62	6	to	to	ADP
ajfa-5518	62	7	client	client	NOUN
ajfa-5518	62	8	bankruptcy	bankruptcy	NOUN
ajfa-5518	62	9	,	,	PUNCT
ajfa-5518	62	10	it	it	PRON
ajfa-5518	62	11	is	be	AUX
ajfa-5518	62	12	called	call	VERB
ajfa-5518	62	13	the	the	DET
ajfa-5518	62	14	self	self	NOUN
ajfa-5518	62	15	-	-	PUNCT
ajfa-5518	62	16	fulfilling	fulfil	VERB
ajfa-5518	62	17	prophecy	prophecy	NOUN
ajfa-5518	62	18	effect	effect	NOUN
ajfa-5518	62	19	(	(	PUNCT
ajfa-5518	62	20	mutchler	mutchler	NOUN
ajfa-5518	62	21	,	,	PUNCT
ajfa-5518	62	22	1984	1984	NUM
ajfa-5518	62	23	)	)	PUNCT
ajfa-5518	62	24	.	.	PUNCT
ajfa-5518	63	1	from	from	ADP
ajfa-5518	63	2	direct	direct	ADJ
ajfa-5518	63	3	interviews	interview	NOUN
ajfa-5518	63	4	,	,	PUNCT
ajfa-5518	63	5	mutchler	mutchler	NOUN
ajfa-5518	63	6	(	(	PUNCT
ajfa-5518	63	7	1984	1984	NUM
ajfa-5518	63	8	)	)	PUNCT
ajfa-5518	63	9	found	find	VERB
ajfa-5518	63	10	that	that	SCONJ
ajfa-5518	63	11	auditors	auditor	NOUN
ajfa-5518	63	12	generally	generally	ADV
ajfa-5518	63	13	consider	consider	VERB
ajfa-5518	63	14	potential	potential	ADJ
ajfa-5518	63	15	impacts	impact	NOUN
ajfa-5518	63	16	on	on	ADP
ajfa-5518	63	17	clients	client	NOUN
ajfa-5518	63	18	in	in	ADP
ajfa-5518	63	19	an	an	DET
ajfa-5518	63	20	igcq	igcq	NOUN
ajfa-5518	63	21	.	.	PUNCT
ajfa-5518	64	1	however	however	ADV
ajfa-5518	64	2	,	,	PUNCT
ajfa-5518	64	3	most	most	ADJ
ajfa-5518	64	4	did	do	AUX
ajfa-5518	64	5	not	not	PART
ajfa-5518	64	6	believe	believe	VERB
ajfa-5518	64	7	in	in	ADP
ajfa-5518	64	8	the	the	DET
ajfa-5518	64	9	self	self	NOUN
ajfa-5518	64	10	-	-	PUNCT
ajfa-5518	64	11	fulfilling	fulfil	VERB
ajfa-5518	64	12	prophecy	prophecy	NOUN
ajfa-5518	64	13	effect	effect	NOUN
ajfa-5518	64	14	.	.	PUNCT
ajfa-5518	65	1	tucker	tucker	PROPN
ajfa-5518	65	2	and	and	CCONJ
ajfa-5518	65	3	matsumura	matsumura	ADJ
ajfa-5518	65	4	(	(	PUNCT
ajfa-5518	65	5	1998	1998	NUM
ajfa-5518	65	6	)	)	PUNCT
ajfa-5518	65	7	based	base	VERB
ajfa-5518	65	8	on	on	ADP
ajfa-5518	65	9	game	game	NOUN
ajfa-5518	65	10	theory	theory	NOUN
ajfa-5518	65	11	,	,	PUNCT
ajfa-5518	65	12	correlated	correlate	VERB
ajfa-5518	65	13	the	the	DET
ajfa-5518	65	14	predicted	predict	VERB
ajfa-5518	65	15	variable	variable	ADJ
ajfa-5518	65	16	and	and	CCONJ
ajfa-5518	65	17	reactive	reactive	ADJ
ajfa-5518	65	18	factor	factor	NOUN
ajfa-5518	65	19	.	.	PUNCT
ajfa-5518	66	1	their	their	PRON
ajfa-5518	66	2	models	model	NOUN
ajfa-5518	66	3	show	show	VERB
ajfa-5518	66	4	that	that	SCONJ
ajfa-5518	66	5	when	when	SCONJ
ajfa-5518	66	6	the	the	DET
ajfa-5518	66	7	opinion	opinion	NOUN
ajfa-5518	66	8	pattern	pattern	NOUN
ajfa-5518	66	9	is	be	AUX
ajfa-5518	66	10	self	self	NOUN
ajfa-5518	66	11	-	-	PUNCT
ajfa-5518	66	12	fulfilling	fulfil	VERB
ajfa-5518	66	13	in	in	ADP
ajfa-5518	66	14	the	the	DET
ajfa-5518	66	15	predicted	predict	VERB
ajfa-5518	66	16	variable	variable	NOUN
ajfa-5518	66	17	,	,	PUNCT
ajfa-5518	66	18	auditors	auditor	NOUN
ajfa-5518	66	19	are	be	AUX
ajfa-5518	66	20	less	less	ADV
ajfa-5518	66	21	likely	likely	ADJ
ajfa-5518	66	22	to	to	PART
ajfa-5518	66	23	issue	issue	VERB
ajfa-5518	66	24	an	an	DET
ajfa-5518	66	25	igcq	igcq	NOUN
ajfa-5518	66	26	although	although	SCONJ
ajfa-5518	66	27	their	their	PRON
ajfa-5518	66	28	results	result	NOUN
ajfa-5518	66	29	do	do	AUX
ajfa-5518	66	30	not	not	PART
ajfa-5518	66	31	conform	conform	VERB
ajfa-5518	66	32	to	to	ADP
ajfa-5518	66	33	economists	economist	NOUN
ajfa-5518	66	34	’	'	PUNCT
ajfa-5518	66	35	prediction	prediction	NOUN
ajfa-5518	66	36	.	.	PUNCT
ajfa-5518	67	1	that	that	PRON
ajfa-5518	67	2	may	may	AUX
ajfa-5518	67	3	due	due	ADP
ajfa-5518	67	4	to	to	ADP
ajfa-5518	67	5	their	their	PRON
ajfa-5518	67	6	overall	overall	ADJ
ajfa-5518	67	7	risk	risk	NOUN
ajfa-5518	67	8	aversion	aversion	NOUN
ajfa-5518	67	9	.	.	PUNCT
ajfa-5518	68	1	moreover	moreover	ADV
ajfa-5518	68	2	,	,	PUNCT
ajfa-5518	68	3	there	there	PRON
ajfa-5518	68	4	is	be	VERB
ajfa-5518	68	5	no	no	DET
ajfa-5518	68	6	consensus	consensus	NOUN
ajfa-5518	68	7	in	in	ADP
ajfa-5518	68	8	research	research	NOUN
ajfa-5518	68	9	about	about	ADP
ajfa-5518	68	10	the	the	DET
ajfa-5518	68	11	self	self	NOUN
ajfa-5518	68	12	-	-	PUNCT
ajfa-5518	68	13	fulfilling	fulfil	VERB
ajfa-5518	68	14	prophecy	prophecy	NOUN
ajfa-5518	68	15	effect	effect	NOUN
ajfa-5518	68	16	.	.	PUNCT
ajfa-5518	69	1	citron	citron	NOUN
ajfa-5518	69	2	and	and	CCONJ
ajfa-5518	69	3	taffler	taffler	PROPN
ajfa-5518	69	4	(	(	PUNCT
ajfa-5518	69	5	1992	1992	NUM
ajfa-5518	69	6	)	)	PUNCT
ajfa-5518	69	7	sampled	sample	VERB
ajfa-5518	69	8	86	86	NUM
ajfa-5518	69	9	british	british	ADJ
ajfa-5518	69	10	companies	company	NOUN
ajfa-5518	69	11	that	that	PRON
ajfa-5518	69	12	received	receive	VERB
ajfa-5518	69	13	igcqs	igcqs	NOUN
ajfa-5518	69	14	and	and	CCONJ
ajfa-5518	69	15	controlled	control	VERB
ajfa-5518	69	16	for	for	ADP
ajfa-5518	69	17	company	company	NOUN
ajfa-5518	69	18	size	size	NOUN
ajfa-5518	69	19	,	,	PUNCT
ajfa-5518	69	20	year	year	NOUN
ajfa-5518	69	21	,	,	PUNCT
ajfa-5518	69	22	industry	industry	NOUN
ajfa-5518	69	23	category	category	NOUN
ajfa-5518	69	24	,	,	PUNCT
ajfa-5518	69	25	and	and	CCONJ
ajfa-5518	69	26	financial	financial	ADJ
ajfa-5518	69	27	conditions	condition	NOUN
ajfa-5518	69	28	,	,	PUNCT
ajfa-5518	69	29	intending	intend	VERB
ajfa-5518	69	30	to	to	PART
ajfa-5518	69	31	distinguish	distinguish	VERB
ajfa-5518	69	32	igcqs	igcqs	NOUN
ajfa-5518	69	33	’	'	PUNCT
ajfa-5518	69	34	impacts	impact	NOUN
ajfa-5518	69	35	.	.	PUNCT
ajfa-5518	70	1	they	they	PRON
ajfa-5518	70	2	found	find	VERB
ajfa-5518	70	3	that	that	SCONJ
ajfa-5518	70	4	one	one	NUM
ajfa-5518	70	5	year	year	NOUN
ajfa-5518	70	6	after	after	SCONJ
ajfa-5518	70	7	the	the	DET
ajfa-5518	70	8	igcq	igcq	PROPN
ajfa-5518	70	9	was	be	AUX
ajfa-5518	70	10	issued	issue	VERB
ajfa-5518	70	11	,	,	PUNCT
ajfa-5518	70	12	21	21	NUM
ajfa-5518	70	13	out	out	ADP
ajfa-5518	70	14	of	of	ADP
ajfa-5518	70	15	the	the	DET
ajfa-5518	70	16	86	86	NUM
ajfa-5518	70	17	sample	sample	NOUN
ajfa-5518	70	18	companies	company	NOUN
ajfa-5518	70	19	were	be	AUX
ajfa-5518	70	20	bankrupt	bankrupt	ADJ
ajfa-5518	70	21	.	.	PUNCT
ajfa-5518	71	1	surprisingly	surprisingly	ADV
ajfa-5518	71	2	,	,	PUNCT
ajfa-5518	71	3	of	of	ADP
ajfa-5518	71	4	a	a	DET
ajfa-5518	71	5	matched	match	VERB
ajfa-5518	71	6	control	control	NOUN
ajfa-5518	71	7	group	group	NOUN
ajfa-5518	71	8	of	of	ADP
ajfa-5518	71	9	86	86	NUM
ajfa-5518	71	10	companies	company	NOUN
ajfa-5518	71	11	that	that	PRON
ajfa-5518	71	12	did	do	AUX
ajfa-5518	71	13	not	not	PART
ajfa-5518	71	14	receive	receive	VERB
ajfa-5518	71	15	igcqs	igcqs	NOUN
ajfa-5518	71	16	,	,	PUNCT
ajfa-5518	71	17	22	22	NUM
ajfa-5518	71	18	declared	declare	VERB
ajfa-5518	71	19	bankruptcy	bankruptcy	NOUN
ajfa-5518	71	20	.	.	PUNCT
ajfa-5518	72	1	they	they	PRON
ajfa-5518	72	2	found	find	VERB
ajfa-5518	72	3	no	no	DET
ajfa-5518	72	4	evidence	evidence	NOUN
ajfa-5518	72	5	of	of	ADP
ajfa-5518	72	6	the	the	DET
ajfa-5518	72	7	self	self	NOUN
ajfa-5518	72	8	-	-	PUNCT
ajfa-5518	72	9	fulfilling	fulfil	VERB
ajfa-5518	72	10	prophecy	prophecy	NOUN
ajfa-5518	72	11	effect	effect	NOUN
ajfa-5518	72	12	.	.	PUNCT
ajfa-5518	73	1	louwers	louwer	NOUN
ajfa-5518	73	2	et	et	PROPN
ajfa-5518	73	3	al	al	PROPN
ajfa-5518	73	4	.	.	PUNCT
ajfa-5518	74	1	(	(	PUNCT
ajfa-5518	74	2	1999	1999	NUM
ajfa-5518	74	3	)	)	PUNCT
ajfa-5518	74	4	found	find	VERB
ajfa-5518	74	5	no	no	DET
ajfa-5518	74	6	proof	proof	NOUN
ajfa-5518	74	7	of	of	ADP
ajfa-5518	74	8	it	it	PRON
ajfa-5518	74	9	either	either	ADV
ajfa-5518	74	10	.	.	PUNCT
ajfa-5518	75	1	however	however	ADV
ajfa-5518	75	2	,	,	PUNCT
ajfa-5518	75	3	nogler	nogler	NOUN
ajfa-5518	75	4	(	(	PUNCT
ajfa-5518	75	5	1995	1995	NUM
ajfa-5518	75	6	)	)	PUNCT
ajfa-5518	75	7	,	,	PUNCT
ajfa-5518	75	8	using	use	VERB
ajfa-5518	75	9	a	a	DET
ajfa-5518	75	10	sample	sample	NOUN
ajfa-5518	75	11	of	of	ADP
ajfa-5518	75	12	157	157	NUM
ajfa-5518	75	13	american	american	ADJ
ajfa-5518	75	14	companies	company	NOUN
ajfa-5518	75	15	that	that	PRON
ajfa-5518	75	16	received	receive	VERB
ajfa-5518	75	17	igcqs	igcqs	NOUN
ajfa-5518	75	18	from	from	ADP
ajfa-5518	75	19	1983	1983	NUM
ajfa-5518	75	20	-	-	SYM
ajfa-5518	75	21	1990	1990	NUM
ajfa-5518	75	22	,	,	PUNCT
ajfa-5518	75	23	found	find	VERB
ajfa-5518	75	24	that	that	SCONJ
ajfa-5518	75	25	33	33	NUM
ajfa-5518	75	26	%	%	NOUN
ajfa-5518	75	27	of	of	ADP
ajfa-5518	75	28	them	they	PRON
ajfa-5518	75	29	were	be	AUX
ajfa-5518	75	30	bankrupt	bankrupt	ADJ
ajfa-5518	75	31	later	later	ADV
ajfa-5518	75	32	and	and	CCONJ
ajfa-5518	75	33	30	30	NUM
ajfa-5518	75	34	%	%	NOUN
ajfa-5518	75	35	experienced	experience	VERB
ajfa-5518	75	36	an	an	DET
ajfa-5518	75	37	organizational	organizational	ADJ
ajfa-5518	75	38	restructure	restructure	NOUN
ajfa-5518	75	39	such	such	ADJ
ajfa-5518	75	40	as	as	ADP
ajfa-5518	75	41	mergers	merger	NOUN
ajfa-5518	75	42	,	,	PUNCT
ajfa-5518	75	43	liquidation	liquidation	NOUN
ajfa-5518	75	44	,	,	PUNCT
ajfa-5518	75	45	or	or	CCONJ
ajfa-5518	75	46	dissolution	dissolution	NOUN
ajfa-5518	75	47	,	,	PUNCT
ajfa-5518	75	48	supporting	support	VERB
ajfa-5518	75	49	the	the	DET
ajfa-5518	75	50	idea	idea	NOUN
ajfa-5518	75	51	of	of	ADP
ajfa-5518	75	52	the	the	DET
ajfa-5518	75	53	self	self	NOUN
ajfa-5518	75	54	-	-	PUNCT
ajfa-5518	75	55	fulfilling	fulfil	VERB
ajfa-5518	75	56	prophecy	prophecy	NOUN
ajfa-5518	75	57	effect	effect	NOUN
ajfa-5518	75	58	.	.	PUNCT
ajfa-5518	76	1	in	in	ADP
ajfa-5518	76	2	addition	addition	NOUN
ajfa-5518	76	3	,	,	PUNCT
ajfa-5518	76	4	george	george	PROPN
ajfa-5518	76	5	et	et	PROPN
ajfa-5518	76	6	al	al	PROPN
ajfa-5518	76	7	.	.	PROPN
ajfa-5518	77	1	(	(	PUNCT
ajfa-5518	77	2	1996	1996	NUM
ajfa-5518	77	3	)	)	PUNCT
ajfa-5518	77	4	also	also	ADV
ajfa-5518	77	5	indicated	indicate	VERB
ajfa-5518	77	6	the	the	DET
ajfa-5518	77	7	existence	existence	NOUN
ajfa-5518	77	8	of	of	ADP
ajfa-5518	77	9	self	self	NOUN
ajfa-5518	77	10	-	-	PUNCT
ajfa-5518	77	11	fulfilling	fulfil	VERB
ajfa-5518	77	12	prophecy	prophecy	NOUN
ajfa-5518	77	13	effect	effect	NOUN
ajfa-5518	77	14	.	.	PUNCT
ajfa-5518	78	1	therefore	therefore	ADV
ajfa-5518	78	2	,	,	PUNCT
ajfa-5518	78	3	before	before	ADP
ajfa-5518	78	4	any	any	DET
ajfa-5518	78	5	further	further	ADJ
ajfa-5518	78	6	discussion	discussion	NOUN
ajfa-5518	78	7	about	about	ADP
ajfa-5518	78	8	this	this	DET
ajfa-5518	78	9	topic	topic	NOUN
ajfa-5518	78	10	,	,	PUNCT
ajfa-5518	78	11	it	it	PRON
ajfa-5518	78	12	is	be	AUX
ajfa-5518	78	13	necessary	necessary	ADJ
ajfa-5518	78	14	to	to	PART
ajfa-5518	78	15	investigate	investigate	VERB
ajfa-5518	78	16	variations	variation	NOUN
ajfa-5518	78	17	in	in	ADP
ajfa-5518	78	18	others	other	NOUN
ajfa-5518	78	19	’	’	PART
ajfa-5518	78	20	research	research	NOUN
ajfa-5518	78	21	methods	method	NOUN
ajfa-5518	78	22	and	and	CCONJ
ajfa-5518	78	23	their	their	PRON
ajfa-5518	78	24	data	data	NOUN
ajfa-5518	78	25	collecting	collect	VERB
ajfa-5518	78	26	processes	process	NOUN
ajfa-5518	78	27	.	.	PUNCT
ajfa-5518	79	1	however	however	ADV
ajfa-5518	79	2	,	,	PUNCT
ajfa-5518	79	3	citron	citron	NOUN
ajfa-5518	79	4	and	and	CCONJ
ajfa-5518	79	5	taffler	taffler	PROPN
ajfa-5518	79	6	(	(	PUNCT
ajfa-5518	79	7	2001	2001	NUM
ajfa-5518	79	8	)	)	PUNCT
ajfa-5518	79	9	proposed	propose	VERB
ajfa-5518	79	10	the	the	DET
ajfa-5518	79	11	degree	degree	NOUN
ajfa-5518	79	12	of	of	ADP
ajfa-5518	79	13	financial	financial	ADJ
ajfa-5518	79	14	distress	distress	NOUN
ajfa-5518	79	15	that	that	PRON
ajfa-5518	79	16	drives	drive	VERB
ajfa-5518	79	17	both	both	DET
ajfa-5518	79	18	client	client	NOUN
ajfa-5518	79	19	bankruptcy	bankruptcy	NOUN
ajfa-5518	79	20	and	and	CCONJ
ajfa-5518	79	21	the	the	DET
ajfa-5518	79	22	auditor	auditor	NOUN
ajfa-5518	79	23	’s	’s	PART
ajfa-5518	79	24	going	go	VERB
ajfa-5518	79	25	concern	concern	NOUN
ajfa-5518	79	26	disclosure	disclosure	NOUN
ajfa-5518	79	27	rather	rather	ADV
ajfa-5518	79	28	than	than	ADP
ajfa-5518	79	29	the	the	DET
ajfa-5518	79	30	disclosure	disclosure	NOUN
ajfa-5518	79	31	itself	itself	PRON
ajfa-5518	79	32	that	that	PRON
ajfa-5518	79	33	causes	cause	VERB
ajfa-5518	79	34	client	client	NOUN
ajfa-5518	79	35	failure	failure	NOUN
ajfa-5518	79	36	.	.	PUNCT
ajfa-5518	80	1	based	base	VERB
ajfa-5518	80	2	on	on	ADP
ajfa-5518	80	3	motivated	motivated	ADJ
ajfa-5518	80	4	reasoning	reasoning	NOUN
ajfa-5518	80	5	and	and	CCONJ
ajfa-5518	80	6	belief	belief	NOUN
ajfa-5518	80	7	-	-	PUNCT
ajfa-5518	80	8	adjustment	adjustment	NOUN
ajfa-5518	80	9	model	model	NOUN
ajfa-5518	80	10	,	,	PUNCT
ajfa-5518	80	11	guiral	guiral	PROPN
ajfa-5518	80	12	et	et	PROPN
ajfa-5518	80	13	al	al	PROPN
ajfa-5518	80	14	.	.	PROPN
ajfa-5518	81	1	(	(	PUNCT
ajfa-5518	81	2	2011	2011	NUM
ajfa-5518	81	3	)	)	PUNCT
ajfa-5518	81	4	proved	prove	VERB
ajfa-5518	81	5	the	the	DET
ajfa-5518	81	6	self	self	NOUN
ajfa-5518	81	7	-	-	PUNCT
ajfa-5518	81	8	fulfilling	fulfil	VERB
ajfa-5518	81	9	prophecy	prophecy	NOUN
ajfa-5518	81	10	that	that	PRON
ajfa-5518	81	11	auditors	auditor	NOUN
ajfa-5518	81	12	’	’	PART
ajfa-5518	81	13	expectations	expectation	NOUN
ajfa-5518	81	14	affected	affect	VERB
ajfa-5518	81	15	their	their	PRON
ajfa-5518	81	16	attitudes	attitude	NOUN
ajfa-5518	81	17	toward	toward	ADP
ajfa-5518	81	18	the	the	DET
ajfa-5518	81	19	evidence	evidence	NOUN
ajfa-5518	81	20	in	in	ADP
ajfa-5518	81	21	the	the	DET
ajfa-5518	81	22	going	go	VERB
ajfa-5518	81	23	concern	concern	NOUN
ajfa-5518	81	24	setting	set	VERB
ajfa-5518	81	25	from	from	ADP
ajfa-5518	81	26	a	a	DET
ajfa-5518	81	27	laboratory	laboratory	NOUN
ajfa-5518	81	28	experiment	experiment	NOUN
ajfa-5518	81	29	.	.	PUNCT
ajfa-5518	82	1	on	on	ADP
ajfa-5518	82	2	the	the	DET
ajfa-5518	82	3	other	other	ADJ
ajfa-5518	82	4	hand	hand	NOUN
ajfa-5518	82	5	,	,	PUNCT
ajfa-5518	82	6	louwers	louwer	NOUN
ajfa-5518	82	7	et	et	PROPN
ajfa-5518	82	8	al	al	PROPN
ajfa-5518	82	9	.	.	PUNCT
ajfa-5518	82	10	(	(	PUNCT
ajfa-5518	82	11	1999	1999	NUM
ajfa-5518	82	12	)	)	PUNCT
ajfa-5518	82	13	provided	provide	VERB
ajfa-5518	82	14	three	three	NUM
ajfa-5518	82	15	critical	critical	ADJ
ajfa-5518	82	16	problems	problem	NOUN
ajfa-5518	82	17	with	with	ADP
ajfa-5518	82	18	verifying	verify	VERB
ajfa-5518	82	19	the	the	DET
ajfa-5518	82	20	self	self	NOUN
ajfa-5518	82	21	-	-	PUNCT
ajfa-5518	82	22	fulfilling	fulfil	VERB
ajfa-5518	82	23	prophecy	prophecy	NOUN
ajfa-5518	82	24	effect	effect	NOUN
ajfa-5518	82	25	.	.	PUNCT
ajfa-5518	83	1	first	first	ADV
ajfa-5518	83	2	,	,	PUNCT
ajfa-5518	83	3	it	it	PRON
ajfa-5518	83	4	is	be	AUX
ajfa-5518	83	5	hard	hard	ADJ
ajfa-5518	83	6	to	to	PART
ajfa-5518	83	7	clarify	clarify	VERB
ajfa-5518	83	8	whether	whether	SCONJ
ajfa-5518	83	9	the	the	DET
ajfa-5518	83	10	qualified	qualified	ADJ
ajfa-5518	83	11	audit	audit	NOUN
ajfa-5518	83	12	opinion	opinion	NOUN
ajfa-5518	83	13	can	can	AUX
ajfa-5518	83	14	be	be	AUX
ajfa-5518	83	15	an	an	DET
ajfa-5518	83	16	indicator	indicator	NOUN
ajfa-5518	83	17	for	for	ADP
ajfa-5518	83	18	financial	financial	ADJ
ajfa-5518	83	19	hardships	hardship	NOUN
ajfa-5518	83	20	.	.	PUNCT
ajfa-5518	84	1	second	second	ADJ
ajfa-5518	84	2	,	,	PUNCT
ajfa-5518	84	3	if	if	SCONJ
ajfa-5518	84	4	it	it	PRON
ajfa-5518	84	5	is	be	AUX
ajfa-5518	84	6	,	,	PUNCT
ajfa-5518	84	7	it	it	PRON
ajfa-5518	84	8	is	be	AUX
ajfa-5518	84	9	uncertain	uncertain	ADJ
ajfa-5518	84	10	whether	whether	SCONJ
ajfa-5518	84	11	it	it	PRON
ajfa-5518	84	12	causes	cause	VERB
ajfa-5518	84	13	bankruptcy	bankruptcy	NOUN
ajfa-5518	84	14	or	or	CCONJ
ajfa-5518	84	15	reflects	reflect	VERB
ajfa-5518	84	16	other	other	ADJ
ajfa-5518	84	17	factors	factor	NOUN
ajfa-5518	84	18	that	that	PRON
ajfa-5518	84	19	cause	cause	VERB
ajfa-5518	84	20	bankruptcy	bankruptcy	NOUN
ajfa-5518	84	21	.	.	PUNCT
ajfa-5518	85	1	third	third	ADJ
ajfa-5518	85	2	,	,	PUNCT
ajfa-5518	85	3	due	due	ADP
ajfa-5518	85	4	to	to	ADP
ajfa-5518	85	5	limits	limit	NOUN
ajfa-5518	85	6	on	on	ADP
ajfa-5518	85	7	information	information	NOUN
ajfa-5518	85	8	,	,	PUNCT
ajfa-5518	85	9	auditors	auditor	NOUN
ajfa-5518	85	10	may	may	AUX
ajfa-5518	85	11	not	not	PART
ajfa-5518	85	12	able	able	ADJ
ajfa-5518	85	13	to	to	PART
ajfa-5518	85	14	asian	asian	ADJ
ajfa-5518	85	15	journal	journal	PROPN
ajfa-5518	85	16	of	of	ADP
ajfa-5518	85	17	finance	finance	PROPN
ajfa-5518	85	18	&	&	CCONJ
ajfa-5518	85	19	accounting	accounting	PROPN
ajfa-5518	85	20	issn	issn	PROPN
ajfa-5518	85	21	1946	1946	NUM
ajfa-5518	85	22	-	-	PUNCT
ajfa-5518	85	23	052x	052x	PROPN
ajfa-5518	85	24	2014	2014	NUM
ajfa-5518	85	25	,	,	PUNCT
ajfa-5518	85	26	vol	vol	NOUN
ajfa-5518	85	27	.	.	PROPN
ajfa-5518	85	28	6	6	NUM
ajfa-5518	85	29	,	,	PUNCT
ajfa-5518	85	30	no	no	INTJ
ajfa-5518	85	31	.	.	NOUN
ajfa-5518	85	32	1	1	NUM
ajfa-5518	85	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	85	34	371	371	NUM
ajfa-5518	85	35	thoroughly	thoroughly	ADV
ajfa-5518	85	36	evaluate	evaluate	VERB
ajfa-5518	85	37	foreseeable	foreseeable	ADJ
ajfa-5518	85	38	impacts	impact	NOUN
ajfa-5518	85	39	on	on	ADP
ajfa-5518	85	40	the	the	DET
ajfa-5518	85	41	client	client	NOUN
ajfa-5518	85	42	’s	’s	PART
ajfa-5518	85	43	future	future	ADJ
ajfa-5518	85	44	operations	operation	NOUN
ajfa-5518	85	45	after	after	SCONJ
ajfa-5518	85	46	the	the	DET
ajfa-5518	85	47	igcq	igcq	PROPN
ajfa-5518	85	48	is	be	AUX
ajfa-5518	85	49	issued	issue	VERB
ajfa-5518	85	50	.	.	PUNCT
ajfa-5518	86	1	it	it	PRON
ajfa-5518	86	2	is	be	AUX
ajfa-5518	86	3	impossible	impossible	ADJ
ajfa-5518	86	4	for	for	SCONJ
ajfa-5518	86	5	auditors	auditor	NOUN
ajfa-5518	86	6	to	to	PART
ajfa-5518	86	7	issue	issue	VERB
ajfa-5518	86	8	different	different	ADJ
ajfa-5518	86	9	opinions	opinion	NOUN
ajfa-5518	86	10	when	when	SCONJ
ajfa-5518	86	11	going	go	VERB
ajfa-5518	86	12	-	-	PUNCT
ajfa-5518	86	13	concern	concern	NOUN
ajfa-5518	86	14	uncertainties	uncertainty	NOUN
ajfa-5518	86	15	exist	exist	VERB
ajfa-5518	86	16	,	,	PUNCT
ajfa-5518	86	17	and	and	CCONJ
ajfa-5518	86	18	yet	yet	ADV
ajfa-5518	86	19	if	if	SCONJ
ajfa-5518	86	20	they	they	PRON
ajfa-5518	86	21	do	do	VERB
ajfa-5518	86	22	,	,	PUNCT
ajfa-5518	86	23	the	the	DET
ajfa-5518	86	24	client	client	NOUN
ajfa-5518	86	25	may	may	AUX
ajfa-5518	86	26	still	still	ADV
ajfa-5518	86	27	go	go	VERB
ajfa-5518	86	28	bankrupt	bankrupt	ADJ
ajfa-5518	86	29	.	.	PUNCT
ajfa-5518	87	1	this	this	DET
ajfa-5518	87	2	study	study	NOUN
ajfa-5518	87	3	applies	apply	VERB
ajfa-5518	87	4	the	the	DET
ajfa-5518	87	5	following	follow	VERB
ajfa-5518	87	6	methods	method	NOUN
ajfa-5518	87	7	to	to	PART
ajfa-5518	87	8	overcome	overcome	VERB
ajfa-5518	87	9	these	these	DET
ajfa-5518	87	10	limitations	limitation	NOUN
ajfa-5518	87	11	and	and	CCONJ
ajfa-5518	87	12	those	those	PRON
ajfa-5518	87	13	cited	cite	VERB
ajfa-5518	87	14	by	by	ADP
ajfa-5518	87	15	citron	citron	NOUN
ajfa-5518	87	16	and	and	CCONJ
ajfa-5518	87	17	taffler	taffler	PROPN
ajfa-5518	87	18	(	(	PUNCT
ajfa-5518	87	19	1992	1992	NUM
ajfa-5518	87	20	)	)	PUNCT
ajfa-5518	87	21	.	.	PUNCT
ajfa-5518	88	1	for	for	ADP
ajfa-5518	88	2	the	the	DET
ajfa-5518	88	3	sample	sample	NOUN
ajfa-5518	88	4	design	design	NOUN
ajfa-5518	88	5	,	,	PUNCT
ajfa-5518	88	6	we	we	PRON
ajfa-5518	88	7	further	far	ADV
ajfa-5518	88	8	divide	divide	VERB
ajfa-5518	88	9	companies	company	NOUN
ajfa-5518	88	10	into	into	ADP
ajfa-5518	88	11	two	two	NUM
ajfa-5518	88	12	sub	sub	ADJ
ajfa-5518	88	13	-	-	ADJ
ajfa-5518	88	14	sample	sample	ADJ
ajfa-5518	88	15	groups	group	NOUN
ajfa-5518	88	16	,	,	PUNCT
ajfa-5518	88	17	delisting	delisting	NOUN
ajfa-5518	88	18	and	and	CCONJ
ajfa-5518	88	19	non	non	ADJ
ajfa-5518	88	20	-	-	ADJ
ajfa-5518	88	21	delisting	delisting	ADJ
ajfa-5518	88	22	.	.	PUNCT
ajfa-5518	89	1	the	the	DET
ajfa-5518	89	2	igcq	igcq	PROPN
ajfa-5518	89	3	variable	variable	NOUN
ajfa-5518	89	4	is	be	AUX
ajfa-5518	89	5	included	include	VERB
ajfa-5518	89	6	in	in	ADP
ajfa-5518	89	7	the	the	DET
ajfa-5518	89	8	model	model	NOUN
ajfa-5518	89	9	to	to	PART
ajfa-5518	89	10	verify	verify	VERB
ajfa-5518	89	11	its	its	PRON
ajfa-5518	89	12	predictive	predictive	ADJ
ajfa-5518	89	13	power	power	NOUN
ajfa-5518	89	14	of	of	ADP
ajfa-5518	89	15	delisting	delist	VERB
ajfa-5518	89	16	when	when	SCONJ
ajfa-5518	89	17	controlling	control	VERB
ajfa-5518	89	18	other	other	ADJ
ajfa-5518	89	19	factors	factor	NOUN
ajfa-5518	89	20	.	.	PUNCT
ajfa-5518	90	1	in	in	ADP
ajfa-5518	90	2	addition	addition	NOUN
ajfa-5518	90	3	,	,	PUNCT
ajfa-5518	90	4	this	this	DET
ajfa-5518	90	5	study	study	NOUN
ajfa-5518	90	6	also	also	ADV
ajfa-5518	90	7	examines	examine	VERB
ajfa-5518	90	8	if	if	SCONJ
ajfa-5518	90	9	the	the	DET
ajfa-5518	90	10	audit	audit	NOUN
ajfa-5518	90	11	opinion	opinion	NOUN
ajfa-5518	90	12	,	,	PUNCT
ajfa-5518	90	13	independently	independently	ADV
ajfa-5518	90	14	or	or	CCONJ
ajfa-5518	90	15	concurrently	concurrently	ADV
ajfa-5518	90	16	with	with	ADP
ajfa-5518	90	17	other	other	ADJ
ajfa-5518	90	18	unobserved	unobserved	ADJ
ajfa-5518	90	19	variables	variable	NOUN
ajfa-5518	90	20	,	,	PUNCT
ajfa-5518	90	21	affects	affect	VERB
ajfa-5518	90	22	client	client	NOUN
ajfa-5518	90	23	delisting	delisting	NOUN
ajfa-5518	90	24	.	.	PUNCT
ajfa-5518	91	1	2.2	2.2	NUM
ajfa-5518	91	2	auditor	auditor	NOUN
ajfa-5518	91	3	switching	switch	VERB
ajfa-5518	91	4	previous	previous	ADJ
ajfa-5518	91	5	studies	study	NOUN
ajfa-5518	91	6	have	have	AUX
ajfa-5518	91	7	tested	test	VERB
ajfa-5518	91	8	audit	audit	NOUN
ajfa-5518	91	9	fees	fee	NOUN
ajfa-5518	91	10	,	,	PUNCT
ajfa-5518	91	11	auditor	auditor	NOUN
ajfa-5518	91	12	’s	’s	PART
ajfa-5518	91	13	active	active	ADJ
ajfa-5518	91	14	reactions	reaction	NOUN
ajfa-5518	91	15	toward	toward	ADP
ajfa-5518	91	16	clients	client	NOUN
ajfa-5518	91	17	,	,	PUNCT
ajfa-5518	91	18	corporate	corporate	ADJ
ajfa-5518	91	19	mergers	merger	NOUN
ajfa-5518	91	20	and	and	CCONJ
ajfa-5518	91	21	acquisitions	acquisition	NOUN
ajfa-5518	91	22	,	,	PUNCT
ajfa-5518	91	23	manager	manager	NOUN
ajfa-5518	91	24	changes	change	NOUN
ajfa-5518	91	25	,	,	PUNCT
ajfa-5518	91	26	effects	effect	NOUN
ajfa-5518	91	27	of	of	ADP
ajfa-5518	91	28	corporate	corporate	ADJ
ajfa-5518	91	29	governance	governance	NOUN
ajfa-5518	91	30	,	,	PUNCT
ajfa-5518	91	31	lack	lack	NOUN
ajfa-5518	91	32	of	of	ADP
ajfa-5518	91	33	beneficial	beneficial	ADJ
ajfa-5518	91	34	reactions	reaction	NOUN
ajfa-5518	91	35	,	,	PUNCT
ajfa-5518	91	36	stock	stock	NOUN
ajfa-5518	91	37	market	market	NOUN
ajfa-5518	91	38	reaction	reaction	NOUN
ajfa-5518	91	39	,	,	PUNCT
ajfa-5518	91	40	management	management	NOUN
ajfa-5518	91	41	’s	’s	PART
ajfa-5518	91	42	disagreement	disagreement	NOUN
ajfa-5518	91	43	with	with	ADP
ajfa-5518	91	44	audit	audit	NOUN
ajfa-5518	91	45	reports	report	NOUN
ajfa-5518	91	46	,	,	PUNCT
ajfa-5518	91	47	and	and	CCONJ
ajfa-5518	91	48	corporate	corporate	ADJ
ajfa-5518	91	49	financial	financial	ADJ
ajfa-5518	91	50	hardships	hardship	NOUN
ajfa-5518	91	51	as	as	ADP
ajfa-5518	91	52	possible	possible	ADJ
ajfa-5518	91	53	reasons	reason	NOUN
ajfa-5518	91	54	for	for	ADP
ajfa-5518	91	55	auditor	auditor	NOUN
ajfa-5518	91	56	switching	switching	NOUN
ajfa-5518	91	57	(	(	PUNCT
ajfa-5518	91	58	addams	addams	PROPN
ajfa-5518	91	59	and	and	CCONJ
ajfa-5518	91	60	davis	davis	PROPN
ajfa-5518	91	61	,	,	PUNCT
ajfa-5518	91	62	1994	1994	NUM
ajfa-5518	91	63	;	;	PUNCT
ajfa-5518	91	64	asthana	asthana	PROPN
ajfa-5518	91	65	et	et	PROPN
ajfa-5518	91	66	al	al	PROPN
ajfa-5518	91	67	.	.	PROPN
ajfa-5518	91	68	,	,	PUNCT
ajfa-5518	91	69	2010	2010	NUM
ajfa-5518	91	70	;	;	PUNCT
ajfa-5518	91	71	cassell	cassell	PROPN
ajfa-5518	91	72	et	et	PROPN
ajfa-5518	91	73	al	al	PROPN
ajfa-5518	91	74	.	.	PROPN
ajfa-5518	91	75	,	,	PUNCT
ajfa-5518	91	76	2012	2012	NUM
ajfa-5518	91	77	;	;	PUNCT
ajfa-5518	91	78	chang	chang	PROPN
ajfa-5518	91	79	et	et	PROPN
ajfa-5518	91	80	al	al	PROPN
ajfa-5518	91	81	.	.	PROPN
ajfa-5518	91	82	,	,	PUNCT
ajfa-5518	91	83	2010	2010	NUM
ajfa-5518	91	84	;	;	PUNCT
ajfa-5518	91	85	chen	chen	PROPN
ajfa-5518	91	86	et	et	PROPN
ajfa-5518	91	87	al	al	PROPN
ajfa-5518	91	88	.	.	PROPN
ajfa-5518	91	89	,	,	PUNCT
ajfa-5518	91	90	2010	2010	NUM
ajfa-5518	91	91	;	;	PUNCT
ajfa-5518	91	92	lopez	lopez	PROPN
ajfa-5518	91	93	et	et	PROPN
ajfa-5518	91	94	al	al	PROPN
ajfa-5518	91	95	.	.	PROPN
ajfa-5518	91	96	,	,	PUNCT
ajfa-5518	91	97	2011	2011	NUM
ajfa-5518	91	98	;	;	PUNCT
ajfa-5518	91	99	menon	menon	PROPN
ajfa-5518	91	100	and	and	CCONJ
ajfa-5518	91	101	schwartz	schwartz	PROPN
ajfa-5518	91	102	,	,	PUNCT
ajfa-5518	91	103	1985	1985	NUM
ajfa-5518	91	104	;	;	PUNCT
ajfa-5518	91	105	schwartz	schwartz	PROPN
ajfa-5518	91	106	and	and	CCONJ
ajfa-5518	91	107	soo	soo	PROPN
ajfa-5518	91	108	,	,	PUNCT
ajfa-5518	91	109	1996	1996	NUM
ajfa-5518	91	110	;	;	PUNCT
ajfa-5518	91	111	stunda	stunda	PROPN
ajfa-5518	91	112	,	,	PUNCT
ajfa-5518	91	113	2012	2012	NUM
ajfa-5518	91	114	;	;	PUNCT
ajfa-5518	91	115	yanan	yanan	PROPN
ajfa-5518	91	116	et	et	PROPN
ajfa-5518	91	117	al	al	PROPN
ajfa-5518	91	118	.	.	PROPN
ajfa-5518	91	119	,	,	PUNCT
ajfa-5518	91	120	2013	2013	NUM
ajfa-5518	91	121	)	)	PUNCT
ajfa-5518	91	122	.	.	PUNCT
ajfa-5518	92	1	other	other	ADJ
ajfa-5518	92	2	issues	issue	NOUN
ajfa-5518	92	3	relating	relate	VERB
ajfa-5518	92	4	to	to	ADP
ajfa-5518	92	5	auditor	auditor	NOUN
ajfa-5518	92	6	switching	switching	NOUN
ajfa-5518	92	7	are	be	AUX
ajfa-5518	92	8	initial	initial	ADJ
ajfa-5518	92	9	public	public	ADJ
ajfa-5518	92	10	offering	offering	NOUN
ajfa-5518	92	11	(	(	PUNCT
ajfa-5518	92	12	menon	menon	PROPN
ajfa-5518	92	13	and	and	CCONJ
ajfa-5518	92	14	williams	williams	PROPN
ajfa-5518	92	15	,	,	PUNCT
ajfa-5518	92	16	1991	1991	NUM
ajfa-5518	92	17	)	)	PUNCT
ajfa-5518	92	18	,	,	PUNCT
ajfa-5518	92	19	agent	agent	NOUN
ajfa-5518	92	20	conflict	conflict	NOUN
ajfa-5518	92	21	and	and	CCONJ
ajfa-5518	92	22	relative	relative	ADJ
ajfa-5518	92	23	size	size	NOUN
ajfa-5518	92	24	(	(	PUNCT
ajfa-5518	92	25	defond	defond	NOUN
ajfa-5518	92	26	,	,	PUNCT
ajfa-5518	92	27	1992	1992	NUM
ajfa-5518	92	28	)	)	PUNCT
ajfa-5518	92	29	,	,	PUNCT
ajfa-5518	92	30	adverse	adverse	ADJ
ajfa-5518	92	31	internal	internal	ADJ
ajfa-5518	92	32	control	control	NOUN
ajfa-5518	92	33	audit	audit	NOUN
ajfa-5518	92	34	opinion	opinion	NOUN
ajfa-5518	92	35	(	(	PUNCT
ajfa-5518	92	36	thevenot	thevenot	NOUN
ajfa-5518	92	37	and	and	CCONJ
ajfa-5518	92	38	hall	hall	NOUN
ajfa-5518	92	39	,	,	PUNCT
ajfa-5518	92	40	2011	2011	NUM
ajfa-5518	92	41	)	)	PUNCT
ajfa-5518	92	42	,	,	PUNCT
ajfa-5518	92	43	the	the	DET
ajfa-5518	92	44	effect	effect	NOUN
ajfa-5518	92	45	of	of	ADP
ajfa-5518	92	46	december	december	PROPN
ajfa-5518	92	47	fiscal	fiscal	ADJ
ajfa-5518	92	48	year	year	NOUN
ajfa-5518	92	49	-	-	PUNCT
ajfa-5518	92	50	end	end	NOUN
ajfa-5518	92	51	(	(	PUNCT
ajfa-5518	92	52	feng	feng	PROPN
ajfa-5518	92	53	,	,	PUNCT
ajfa-5518	92	54	2013	2013	NUM
ajfa-5518	92	55	)	)	PUNCT
ajfa-5518	92	56	.	.	PUNCT
ajfa-5518	93	1	certain	certain	ADJ
ajfa-5518	93	2	studies	study	NOUN
ajfa-5518	93	3	have	have	AUX
ajfa-5518	93	4	shown	show	VERB
ajfa-5518	93	5	that	that	SCONJ
ajfa-5518	93	6	when	when	SCONJ
ajfa-5518	93	7	clients	client	NOUN
ajfa-5518	93	8	received	receive	VERB
ajfa-5518	93	9	igcqs	igcqs	NOUN
ajfa-5518	93	10	,	,	PUNCT
ajfa-5518	93	11	auditor	auditor	NOUN
ajfa-5518	93	12	switching	switching	NOUN
ajfa-5518	93	13	obviously	obviously	ADV
ajfa-5518	93	14	is	be	AUX
ajfa-5518	93	15	more	more	ADV
ajfa-5518	93	16	likely	likely	ADJ
ajfa-5518	93	17	to	to	PART
ajfa-5518	93	18	occur	occur	VERB
ajfa-5518	93	19	(	(	PUNCT
ajfa-5518	93	20	citron	citron	NOUN
ajfa-5518	93	21	and	and	CCONJ
ajfa-5518	93	22	taffler	taffler	NOUN
ajfa-5518	93	23	,	,	PUNCT
ajfa-5518	93	24	1992	1992	NUM
ajfa-5518	93	25	;	;	PUNCT
ajfa-5518	93	26	krishnan	krishnan	PROPN
ajfa-5518	93	27	and	and	CCONJ
ajfa-5518	93	28	stephens	stephen	NOUN
ajfa-5518	93	29	,	,	PUNCT
ajfa-5518	93	30	1995	1995	NUM
ajfa-5518	93	31	;	;	PUNCT
ajfa-5518	93	32	lennox	lennox	NOUN
ajfa-5518	93	33	,	,	PUNCT
ajfa-5518	93	34	2000	2000	NUM
ajfa-5518	93	35	;	;	PUNCT
ajfa-5518	93	36	tucker	tucker	PROPN
ajfa-5518	93	37	et	et	PROPN
ajfa-5518	93	38	al	al	PROPN
ajfa-5518	93	39	.	.	PROPN
ajfa-5518	93	40	,	,	PUNCT
ajfa-5518	93	41	2003	2003	NUM
ajfa-5518	93	42	;	;	PUNCT
ajfa-5518	93	43	vanstraelen	vanstraelen	VERB
ajfa-5518	93	44	,	,	PUNCT
ajfa-5518	93	45	2003	2003	NUM
ajfa-5518	93	46	)	)	PUNCT
ajfa-5518	93	47	.	.	PUNCT
ajfa-5518	94	1	menon	menon	PROPN
ajfa-5518	94	2	and	and	CCONJ
ajfa-5518	94	3	schwartz	schwartz	PROPN
ajfa-5518	94	4	(	(	PUNCT
ajfa-5518	94	5	1985	1985	NUM
ajfa-5518	94	6	)	)	PUNCT
ajfa-5518	94	7	,	,	PUNCT
ajfa-5518	94	8	however	however	ADV
ajfa-5518	94	9	,	,	PUNCT
ajfa-5518	94	10	did	do	AUX
ajfa-5518	94	11	not	not	PART
ajfa-5518	94	12	discover	discover	VERB
ajfa-5518	94	13	that	that	DET
ajfa-5518	94	14	relation	relation	NOUN
ajfa-5518	94	15	.	.	PUNCT
ajfa-5518	95	1	auditors	auditor	NOUN
ajfa-5518	95	2	become	become	VERB
ajfa-5518	95	3	more	more	ADV
ajfa-5518	95	4	conservative	conservative	ADJ
ajfa-5518	95	5	in	in	ADP
ajfa-5518	95	6	their	their	PRON
ajfa-5518	95	7	going	go	VERB
ajfa-5518	95	8	-	-	PUNCT
ajfa-5518	95	9	concern	concern	NOUN
ajfa-5518	95	10	judgments	judgment	NOUN
ajfa-5518	95	11	and	and	CCONJ
ajfa-5518	95	12	the	the	DET
ajfa-5518	95	13	resulting	result	VERB
ajfa-5518	95	14	audit	audit	NOUN
ajfa-5518	95	15	opinion	opinion	NOUN
ajfa-5518	95	16	decision	decision	NOUN
ajfa-5518	95	17	(	(	PUNCT
ajfa-5518	95	18	anderson	anderson	PROPN
ajfa-5518	95	19	,	,	PUNCT
ajfa-5518	95	20	2011	2011	NUM
ajfa-5518	95	21	;	;	PUNCT
ajfa-5518	95	22	stunda	stunda	PROPN
ajfa-5518	95	23	and	and	CCONJ
ajfa-5518	95	24	pacini	pacini	PROPN
ajfa-5518	95	25	,	,	PUNCT
ajfa-5518	95	26	2013	2013	NUM
ajfa-5518	95	27	)	)	PUNCT
ajfa-5518	95	28	.	.	PUNCT
ajfa-5518	96	1	in	in	ADP
ajfa-5518	96	2	addition	addition	NOUN
ajfa-5518	96	3	,	,	PUNCT
ajfa-5518	96	4	empirically	empirically	ADV
ajfa-5518	96	5	supports	support	VERB
ajfa-5518	96	6	that	that	SCONJ
ajfa-5518	96	7	when	when	SCONJ
ajfa-5518	96	8	an	an	DET
ajfa-5518	96	9	audit	audit	NOUN
ajfa-5518	96	10	report	report	NOUN
ajfa-5518	96	11	is	be	AUX
ajfa-5518	96	12	changeable	changeable	ADJ
ajfa-5518	96	13	,	,	PUNCT
ajfa-5518	96	14	auditor	auditor	NOUN
ajfa-5518	96	15	switching	switching	NOUN
ajfa-5518	96	16	is	be	AUX
ajfa-5518	96	17	easy	easy	ADJ
ajfa-5518	96	18	(	(	PUNCT
ajfa-5518	96	19	lennox	lennox	NOUN
ajfa-5518	96	20	,	,	PUNCT
ajfa-5518	96	21	2000	2000	NUM
ajfa-5518	96	22	)	)	PUNCT
ajfa-5518	96	23	.	.	PUNCT
ajfa-5518	97	1	a	a	DET
ajfa-5518	97	2	belgian	belgian	ADJ
ajfa-5518	97	3	study	study	NOUN
ajfa-5518	97	4	discovers	discover	VERB
ajfa-5518	97	5	that	that	SCONJ
ajfa-5518	97	6	the	the	DET
ajfa-5518	97	7	threat	threat	NOUN
ajfa-5518	97	8	of	of	ADP
ajfa-5518	97	9	switching	switching	NOUN
ajfa-5518	97	10	can	can	AUX
ajfa-5518	97	11	effectively	effectively	ADV
ajfa-5518	97	12	remove	remove	VERB
ajfa-5518	97	13	an	an	DET
ajfa-5518	97	14	auditor	auditor	NOUN
ajfa-5518	97	15	’s	’s	PART
ajfa-5518	97	16	autonomy	autonomy	NOUN
ajfa-5518	97	17	(	(	PUNCT
ajfa-5518	97	18	vanstraelen	vanstraelen	ADJ
ajfa-5518	97	19	,	,	PUNCT
ajfa-5518	97	20	2003	2003	NUM
ajfa-5518	97	21	)	)	PUNCT
ajfa-5518	97	22	.	.	PUNCT
ajfa-5518	98	1	most	most	ADJ
ajfa-5518	98	2	auditor	auditor	NOUN
ajfa-5518	98	3	switching	switch	VERB
ajfa-5518	98	4	studies	study	NOUN
ajfa-5518	98	5	have	have	AUX
ajfa-5518	98	6	adopted	adopt	VERB
ajfa-5518	98	7	statistical	statistical	ADJ
ajfa-5518	98	8	independence	independence	NOUN
ajfa-5518	98	9	tests	test	NOUN
ajfa-5518	98	10	and	and	CCONJ
ajfa-5518	98	11	applied	apply	VERB
ajfa-5518	98	12	univariate	univariate	ADJ
ajfa-5518	98	13	tests	test	NOUN
ajfa-5518	98	14	on	on	ADP
ajfa-5518	98	15	two	two	NUM
ajfa-5518	98	16	variables	variable	NOUN
ajfa-5518	98	17	.	.	PUNCT
ajfa-5518	99	1	however	however	ADV
ajfa-5518	99	2	,	,	PUNCT
ajfa-5518	99	3	a	a	DET
ajfa-5518	99	4	contradiction	contradiction	NOUN
ajfa-5518	99	5	about	about	ADP
ajfa-5518	99	6	research	research	NOUN
ajfa-5518	99	7	methods	method	NOUN
ajfa-5518	99	8	is	be	AUX
ajfa-5518	99	9	found	find	VERB
ajfa-5518	99	10	in	in	ADP
ajfa-5518	99	11	the	the	DET
ajfa-5518	99	12	studies	study	NOUN
ajfa-5518	99	13	of	of	ADP
ajfa-5518	99	14	menon	menon	PROPN
ajfa-5518	99	15	and	and	CCONJ
ajfa-5518	99	16	schwartz	schwartz	PROPN
ajfa-5518	99	17	(	(	PUNCT
ajfa-5518	99	18	1985	1985	NUM
ajfa-5518	99	19	)	)	PUNCT
ajfa-5518	99	20	.	.	PUNCT
ajfa-5518	100	1	three	three	NUM
ajfa-5518	100	2	factors	factor	NOUN
ajfa-5518	100	3	may	may	AUX
ajfa-5518	100	4	have	have	AUX
ajfa-5518	100	5	led	lead	VERB
ajfa-5518	100	6	to	to	ADP
ajfa-5518	100	7	their	their	PRON
ajfa-5518	100	8	dissenting	dissent	VERB
ajfa-5518	100	9	results	result	NOUN
ajfa-5518	100	10	:	:	PUNCT
ajfa-5518	100	11	particular	particular	ADJ
ajfa-5518	100	12	and	and	CCONJ
ajfa-5518	100	13	different	different	ADJ
ajfa-5518	100	14	sample	sample	NOUN
ajfa-5518	100	15	sets	set	NOUN
ajfa-5518	100	16	,	,	PUNCT
ajfa-5518	100	17	unobserved	unobserved	ADJ
ajfa-5518	100	18	variables	variable	NOUN
ajfa-5518	100	19	,	,	PUNCT
ajfa-5518	100	20	and	and	CCONJ
ajfa-5518	100	21	occasional	occasional	ADJ
ajfa-5518	100	22	intervening	intervene	VERB
ajfa-5518	100	23	variables	variable	NOUN
ajfa-5518	100	24	.	.	PUNCT
ajfa-5518	101	1	this	this	DET
ajfa-5518	101	2	study	study	NOUN
ajfa-5518	101	3	focuses	focus	VERB
ajfa-5518	101	4	on	on	ADP
ajfa-5518	101	5	the	the	DET
ajfa-5518	101	6	association	association	NOUN
ajfa-5518	101	7	of	of	ADP
ajfa-5518	101	8	auditor	auditor	NOUN
ajfa-5518	101	9	switching	switch	VERB
ajfa-5518	101	10	and	and	CCONJ
ajfa-5518	101	11	delisting	delist	VERB
ajfa-5518	101	12	from	from	ADP
ajfa-5518	101	13	the	the	DET
ajfa-5518	101	14	taiwanese	taiwanese	ADJ
ajfa-5518	101	15	stock	stock	NOUN
ajfa-5518	101	16	market	market	NOUN
ajfa-5518	101	17	.	.	PUNCT
ajfa-5518	102	1	we	we	PRON
ajfa-5518	102	2	also	also	ADV
ajfa-5518	102	3	investigate	investigate	VERB
ajfa-5518	102	4	unobserved	unobserved	ADJ
ajfa-5518	102	5	variables	variable	NOUN
ajfa-5518	102	6	to	to	PART
ajfa-5518	102	7	clarify	clarify	VERB
ajfa-5518	102	8	the	the	DET
ajfa-5518	102	9	existence	existence	NOUN
ajfa-5518	102	10	of	of	ADP
ajfa-5518	102	11	additional	additional	ADJ
ajfa-5518	102	12	causal	causal	ADJ
ajfa-5518	102	13	relationships	relationship	NOUN
ajfa-5518	102	14	.	.	PUNCT
ajfa-5518	103	1	3	3	X
ajfa-5518	103	2	.	.	X
ajfa-5518	103	3	research	research	NOUN
ajfa-5518	103	4	design	design	NOUN
ajfa-5518	103	5	table	table	NOUN
ajfa-5518	103	6	1a	1a	NOUN
ajfa-5518	103	7	describes	describe	VERB
ajfa-5518	103	8	research	research	NOUN
ajfa-5518	103	9	variables	variable	NOUN
ajfa-5518	103	10	and	and	CCONJ
ajfa-5518	103	11	table	table	NOUN
ajfa-5518	103	12	1b	1b	NUM
ajfa-5518	103	13	describes	describe	VERB
ajfa-5518	103	14	the	the	DET
ajfa-5518	103	15	testing	testing	NOUN
ajfa-5518	103	16	models	model	NOUN
ajfa-5518	103	17	as	as	SCONJ
ajfa-5518	103	18	shown	show	VERB
ajfa-5518	103	19	.	.	PUNCT
ajfa-5518	104	1	according	accord	VERB
ajfa-5518	104	2	to	to	ADP
ajfa-5518	104	3	citiron	citiron	PROPN
ajfa-5518	104	4	and	and	CCONJ
ajfa-5518	104	5	taffler	taffler	NOUN
ajfa-5518	104	6	’s	’s	PART
ajfa-5518	104	7	corporate	corporate	ADJ
ajfa-5518	104	8	bankruptcy	bankruptcy	NOUN
ajfa-5518	104	9	model	model	NOUN
ajfa-5518	104	10	(	(	PUNCT
ajfa-5518	104	11	1992	1992	NUM
ajfa-5518	104	12	,	,	PUNCT
ajfa-5518	104	13	2001	2001	NUM
ajfa-5518	104	14	)	)	PUNCT
ajfa-5518	104	15	,	,	PUNCT
ajfa-5518	104	16	we	we	PRON
ajfa-5518	104	17	uses	use	VERB
ajfa-5518	104	18	a	a	DET
ajfa-5518	104	19	dummy	dummy	ADJ
ajfa-5518	104	20	dependent	dependent	ADJ
ajfa-5518	104	21	variable	variable	NOUN
ajfa-5518	104	22	to	to	PART
ajfa-5518	104	23	represent	represent	VERB
ajfa-5518	104	24	whether	whether	SCONJ
ajfa-5518	104	25	the	the	DET
ajfa-5518	104	26	firm	firm	NOUN
ajfa-5518	104	27	incurs	incur	VERB
ajfa-5518	104	28	delisting	delist	VERB
ajfa-5518	104	29	(	(	PUNCT
ajfa-5518	104	30	delist	delist	NOUN
ajfa-5518	104	31	,	,	PUNCT
ajfa-5518	104	32	binary	binary	NOUN
ajfa-5518	104	33	)	)	PUNCT
ajfa-5518	104	34	.	.	PUNCT
ajfa-5518	105	1	a	a	DET
ajfa-5518	105	2	dummy	dummy	ADJ
ajfa-5518	105	3	variable	variable	NOUN
ajfa-5518	105	4	for	for	ADP
ajfa-5518	105	5	auditor	auditor	NOUN
ajfa-5518	105	6	switching	switching	NOUN
ajfa-5518	105	7	(	(	PUNCT
ajfa-5518	105	8	switch	switch	NOUN
ajfa-5518	105	9	,	,	PUNCT
ajfa-5518	105	10	binary	binary	NOUN
ajfa-5518	105	11	)	)	PUNCT
ajfa-5518	105	12	is	be	AUX
ajfa-5518	105	13	the	the	DET
ajfa-5518	105	14	same	same	ADJ
ajfa-5518	105	15	as	as	ADP
ajfa-5518	105	16	in	in	ADP
ajfa-5518	105	17	menon	menon	PROPN
ajfa-5518	105	18	and	and	CCONJ
ajfa-5518	105	19	asian	asian	ADJ
ajfa-5518	105	20	journal	journal	NOUN
ajfa-5518	105	21	of	of	ADP
ajfa-5518	105	22	finance	finance	PROPN
ajfa-5518	105	23	&	&	CCONJ
ajfa-5518	105	24	accounting	accounting	PROPN
ajfa-5518	105	25	issn	issn	PROPN
ajfa-5518	105	26	1946	1946	NUM
ajfa-5518	105	27	-	-	PUNCT
ajfa-5518	105	28	052x	052x	PROPN
ajfa-5518	105	29	2014	2014	NUM
ajfa-5518	105	30	,	,	PUNCT
ajfa-5518	105	31	vol	vol	NOUN
ajfa-5518	105	32	.	.	PROPN
ajfa-5518	105	33	6	6	NUM
ajfa-5518	105	34	,	,	PUNCT
ajfa-5518	105	35	no	no	INTJ
ajfa-5518	105	36	.	.	NOUN
ajfa-5518	105	37	1	1	NUM
ajfa-5518	105	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	105	39	372	372	NUM
ajfa-5518	105	40	schwartz	schwartz	NOUN
ajfa-5518	105	41	(	(	PUNCT
ajfa-5518	105	42	1985	1985	NUM
ajfa-5518	105	43	)	)	PUNCT
ajfa-5518	105	44	and	and	CCONJ
ajfa-5518	105	45	vanstraelen	vanstraelen	ADJ
ajfa-5518	105	46	(	(	PUNCT
ajfa-5518	105	47	2003	2003	NUM
ajfa-5518	105	48	)	)	PUNCT
ajfa-5518	105	49	.	.	PUNCT
ajfa-5518	106	1	our	our	PRON
ajfa-5518	106	2	empirical	empirical	ADJ
ajfa-5518	106	3	model	model	NOUN
ajfa-5518	106	4	includes	include	VERB
ajfa-5518	106	5	five	five	NUM
ajfa-5518	106	6	control	control	NOUN
ajfa-5518	106	7	variables	variable	NOUN
ajfa-5518	106	8	.	.	PUNCT
ajfa-5518	107	1	the	the	DET
ajfa-5518	107	2	age	age	NOUN
ajfa-5518	107	3	variable	variable	NOUN
ajfa-5518	107	4	(	(	PUNCT
ajfa-5518	107	5	age	age	NOUN
ajfa-5518	107	6	,	,	PUNCT
ajfa-5518	107	7	years	year	NOUN
ajfa-5518	107	8	)	)	PUNCT
ajfa-5518	107	9	comes	come	VERB
ajfa-5518	107	10	from	from	ADP
ajfa-5518	107	11	chen	chen	PROPN
ajfa-5518	107	12	and	and	CCONJ
ajfa-5518	107	13	lee	lee	PROPN
ajfa-5518	107	14	(	(	PUNCT
ajfa-5518	107	15	1993	1993	NUM
ajfa-5518	107	16	)	)	PUNCT
ajfa-5518	107	17	who	who	PRON
ajfa-5518	107	18	use	use	VERB
ajfa-5518	107	19	the	the	DET
ajfa-5518	107	20	age	age	NOUN
ajfa-5518	107	21	of	of	ADP
ajfa-5518	107	22	the	the	DET
ajfa-5518	107	23	market	market	NOUN
ajfa-5518	107	24	listing	list	VERB
ajfa-5518	107	25	period	period	NOUN
ajfa-5518	107	26	to	to	PART
ajfa-5518	107	27	predict	predict	VERB
ajfa-5518	107	28	the	the	DET
ajfa-5518	107	29	probability	probability	NOUN
ajfa-5518	107	30	of	of	ADP
ajfa-5518	107	31	bankruptcy	bankruptcy	NOUN
ajfa-5518	107	32	.	.	PUNCT
ajfa-5518	108	1	a	a	DET
ajfa-5518	108	2	longer	long	ADV
ajfa-5518	108	3	listing	list	VERB
ajfa-5518	108	4	period	period	NOUN
ajfa-5518	108	5	enables	enable	VERB
ajfa-5518	108	6	firms	firm	NOUN
ajfa-5518	108	7	to	to	PART
ajfa-5518	108	8	accumulate	accumulate	VERB
ajfa-5518	108	9	greater	great	ADJ
ajfa-5518	108	10	profitability	profitability	NOUN
ajfa-5518	108	11	and	and	CCONJ
ajfa-5518	108	12	smoother	smooth	ADJ
ajfa-5518	108	13	operation	operation	NOUN
ajfa-5518	108	14	.	.	PUNCT
ajfa-5518	109	1	thus	thus	ADV
ajfa-5518	109	2	,	,	PUNCT
ajfa-5518	109	3	we	we	PRON
ajfa-5518	109	4	predict	predict	VERB
ajfa-5518	109	5	the	the	DET
ajfa-5518	109	6	longer	long	ADJ
ajfa-5518	109	7	age	age	NOUN
ajfa-5518	109	8	is	be	AUX
ajfa-5518	109	9	,	,	PUNCT
ajfa-5518	109	10	the	the	PRON
ajfa-5518	109	11	lower	low	ADJ
ajfa-5518	109	12	the	the	DET
ajfa-5518	109	13	possibility	possibility	NOUN
ajfa-5518	109	14	of	of	ADP
ajfa-5518	109	15	delisting	delist	VERB
ajfa-5518	109	16	.	.	PUNCT
ajfa-5518	110	1	the	the	DET
ajfa-5518	110	2	second	second	ADJ
ajfa-5518	110	3	control	control	NOUN
ajfa-5518	110	4	variable	variable	NOUN
ajfa-5518	110	5	represents	represent	VERB
ajfa-5518	110	6	a	a	DET
ajfa-5518	110	7	client	client	NOUN
ajfa-5518	110	8	’s	’s	PART
ajfa-5518	110	9	reported	report	VERB
ajfa-5518	110	10	loss	loss	NOUN
ajfa-5518	110	11	(	(	PUNCT
ajfa-5518	110	12	loss	loss	NOUN
ajfa-5518	110	13	,	,	PUNCT
ajfa-5518	110	14	binary	binary	NOUN
ajfa-5518	110	15	)	)	PUNCT
ajfa-5518	110	16	.	.	PUNCT
ajfa-5518	111	1	when	when	SCONJ
ajfa-5518	111	2	a	a	DET
ajfa-5518	111	3	company	company	NOUN
ajfa-5518	111	4	reports	report	VERB
ajfa-5518	111	5	a	a	DET
ajfa-5518	111	6	loss	loss	NOUN
ajfa-5518	111	7	,	,	PUNCT
ajfa-5518	111	8	it	it	PRON
ajfa-5518	111	9	signals	signal	VERB
ajfa-5518	111	10	its	its	PRON
ajfa-5518	111	11	financial	financial	ADJ
ajfa-5518	111	12	condition	condition	NOUN
ajfa-5518	111	13	is	be	AUX
ajfa-5518	111	14	weak	weak	ADJ
ajfa-5518	111	15	and	and	CCONJ
ajfa-5518	111	16	more	more	ADV
ajfa-5518	111	17	likely	likely	ADJ
ajfa-5518	111	18	to	to	PART
ajfa-5518	111	19	fail	fail	VERB
ajfa-5518	111	20	.	.	PUNCT
ajfa-5518	112	1	the	the	DET
ajfa-5518	112	2	third	third	ADJ
ajfa-5518	112	3	control	control	NOUN
ajfa-5518	112	4	variable	variable	NOUN
ajfa-5518	112	5	represents	represent	VERB
ajfa-5518	112	6	audit	audit	NOUN
ajfa-5518	112	7	report	report	NOUN
ajfa-5518	112	8	quality	quality	NOUN
ajfa-5518	112	9	.	.	PUNCT
ajfa-5518	113	1	users	user	NOUN
ajfa-5518	113	2	generally	generally	ADV
ajfa-5518	113	3	incorporate	incorporate	VERB
ajfa-5518	113	4	such	such	ADJ
ajfa-5518	113	5	quality	quality	NOUN
ajfa-5518	113	6	into	into	ADP
ajfa-5518	113	7	their	their	PRON
ajfa-5518	113	8	investment	investment	NOUN
ajfa-5518	113	9	or	or	CCONJ
ajfa-5518	113	10	credit	credit	NOUN
ajfa-5518	113	11	decisions	decision	NOUN
ajfa-5518	113	12	.	.	PUNCT
ajfa-5518	114	1	we	we	PRON
ajfa-5518	114	2	include	include	VERB
ajfa-5518	114	3	a	a	DET
ajfa-5518	114	4	dummy	dummy	ADJ
ajfa-5518	114	5	variable	variable	NOUN
ajfa-5518	114	6	by	by	ADP
ajfa-5518	114	7	a	a	DET
ajfa-5518	114	8	“	"	PUNCT
ajfa-5518	114	9	big	big	ADJ
ajfa-5518	114	10	four	four	NUM
ajfa-5518	114	11	”	"	PUNCT
ajfa-5518	114	12	cpa	cpa	NOUN
ajfa-5518	114	13	firm	firm	ADJ
ajfa-5518	114	14	audit	audit	NOUN
ajfa-5518	114	15	(	(	PUNCT
ajfa-5518	114	16	b4	b4	NOUN
ajfa-5518	114	17	,	,	PUNCT
ajfa-5518	114	18	binary	binary	NOUN
ajfa-5518	114	19	)	)	PUNCT
ajfa-5518	114	20	to	to	ADP
ajfa-5518	114	21	proxy	proxy	VERB
ajfa-5518	114	22	audit	audit	NOUN
ajfa-5518	114	23	quality	quality	NOUN
ajfa-5518	114	24	as	as	ADP
ajfa-5518	114	25	in	in	ADP
ajfa-5518	114	26	the	the	DET
ajfa-5518	114	27	krishnan	krishnan	NOUN
ajfa-5518	114	28	(	(	PUNCT
ajfa-5518	114	29	1994	1994	NUM
ajfa-5518	114	30	)	)	PUNCT
ajfa-5518	114	31	model	model	NOUN
ajfa-5518	114	32	.	.	PUNCT
ajfa-5518	115	1	the	the	DET
ajfa-5518	115	2	fourth	fourth	ADJ
ajfa-5518	115	3	control	control	NOUN
ajfa-5518	115	4	variable	variable	NOUN
ajfa-5518	115	5	is	be	AUX
ajfa-5518	115	6	the	the	DET
ajfa-5518	115	7	firm	firm	ADJ
ajfa-5518	115	8	size	size	NOUN
ajfa-5518	115	9	(	(	PUNCT
ajfa-5518	115	10	size	size	NOUN
ajfa-5518	115	11	,	,	PUNCT
ajfa-5518	115	12	nature	nature	NOUN
ajfa-5518	115	13	log	log	NOUN
ajfa-5518	115	14	of	of	ADP
ajfa-5518	115	15	total	total	ADJ
ajfa-5518	115	16	assets	asset	NOUN
ajfa-5518	115	17	)	)	PUNCT
ajfa-5518	115	18	.	.	PUNCT
ajfa-5518	116	1	citiron	citiron	PROPN
ajfa-5518	116	2	and	and	CCONJ
ajfa-5518	116	3	taffler	taffler	PROPN
ajfa-5518	116	4	(	(	PUNCT
ajfa-5518	116	5	1992	1992	NUM
ajfa-5518	116	6	,	,	PUNCT
ajfa-5518	116	7	2001	2001	NUM
ajfa-5518	116	8	)	)	PUNCT
ajfa-5518	116	9	and	and	CCONJ
ajfa-5518	116	10	haskins	haskins	PROPN
ajfa-5518	116	11	and	and	CCONJ
ajfa-5518	116	12	williams	williams	PROPN
ajfa-5518	116	13	(	(	PUNCT
ajfa-5518	116	14	1990	1990	NUM
ajfa-5518	116	15	)	)	PUNCT
ajfa-5518	116	16	agree	agree	VERB
ajfa-5518	116	17	that	that	SCONJ
ajfa-5518	116	18	larger	large	ADJ
ajfa-5518	116	19	companies	company	NOUN
ajfa-5518	116	20	are	be	AUX
ajfa-5518	116	21	less	less	ADV
ajfa-5518	116	22	likely	likely	ADJ
ajfa-5518	116	23	to	to	PART
ajfa-5518	116	24	fail	fail	VERB
ajfa-5518	116	25	because	because	SCONJ
ajfa-5518	116	26	they	they	PRON
ajfa-5518	116	27	have	have	VERB
ajfa-5518	116	28	longer	long	ADJ
ajfa-5518	116	29	history	history	NOUN
ajfa-5518	116	30	and	and	CCONJ
ajfa-5518	116	31	more	more	ADJ
ajfa-5518	116	32	resources	resource	NOUN
ajfa-5518	116	33	to	to	PART
ajfa-5518	116	34	support	support	VERB
ajfa-5518	116	35	their	their	PRON
ajfa-5518	116	36	operation	operation	NOUN
ajfa-5518	116	37	.	.	PUNCT
ajfa-5518	117	1	banks	bank	NOUN
ajfa-5518	117	2	and	and	CCONJ
ajfa-5518	117	3	interested	interested	ADJ
ajfa-5518	117	4	parties	party	NOUN
ajfa-5518	117	5	prefer	prefer	VERB
ajfa-5518	117	6	to	to	PART
ajfa-5518	117	7	support	support	VERB
ajfa-5518	117	8	larger	large	ADJ
ajfa-5518	117	9	firms	firm	NOUN
ajfa-5518	117	10	that	that	PRON
ajfa-5518	117	11	have	have	VERB
ajfa-5518	117	12	more	more	ADJ
ajfa-5518	117	13	to	to	PART
ajfa-5518	117	14	lose	lose	VERB
ajfa-5518	117	15	in	in	ADP
ajfa-5518	117	16	costs	cost	NOUN
ajfa-5518	117	17	and	and	CCONJ
ajfa-5518	117	18	unfavorable	unfavorable	ADJ
ajfa-5518	117	19	news	news	NOUN
ajfa-5518	117	20	if	if	SCONJ
ajfa-5518	117	21	they	they	PRON
ajfa-5518	117	22	fail	fail	VERB
ajfa-5518	117	23	.	.	PUNCT
ajfa-5518	118	1	therefore	therefore	ADV
ajfa-5518	118	2	,	,	PUNCT
ajfa-5518	118	3	we	we	PRON
ajfa-5518	118	4	expect	expect	VERB
ajfa-5518	118	5	that	that	SCONJ
ajfa-5518	118	6	the	the	PRON
ajfa-5518	118	7	larger	large	ADJ
ajfa-5518	118	8	the	the	DET
ajfa-5518	118	9	company	company	NOUN
ajfa-5518	118	10	,	,	PUNCT
ajfa-5518	118	11	the	the	DET
ajfa-5518	118	12	less	less	ADV
ajfa-5518	118	13	likely	likely	ADJ
ajfa-5518	118	14	delisting	delisting	NOUN
ajfa-5518	118	15	is	be	AUX
ajfa-5518	118	16	.	.	PUNCT
ajfa-5518	119	1	the	the	DET
ajfa-5518	119	2	fifth	fifth	ADJ
ajfa-5518	119	3	control	control	NOUN
ajfa-5518	119	4	variable	variable	NOUN
ajfa-5518	119	5	represents	represent	VERB
ajfa-5518	119	6	the	the	DET
ajfa-5518	119	7	degree	degree	NOUN
ajfa-5518	119	8	of	of	ADP
ajfa-5518	119	9	financial	financial	ADJ
ajfa-5518	119	10	hardship	hardship	NOUN
ajfa-5518	119	11	(	(	PUNCT
ajfa-5518	119	12	finance	finance	NOUN
ajfa-5518	119	13	)	)	PUNCT
ajfa-5518	119	14	by	by	ADP
ajfa-5518	119	15	adopting	adopt	VERB
ajfa-5518	119	16	a	a	DET
ajfa-5518	119	17	z	z	NOUN
ajfa-5518	119	18	-	-	PUNCT
ajfa-5518	119	19	score	score	NOUN
ajfa-5518	119	20	composite	composite	ADJ
ajfa-5518	119	21	financial	financial	ADJ
ajfa-5518	119	22	hardship	hardship	NOUN
ajfa-5518	119	23	index	index	NOUN
ajfa-5518	119	24	according	accord	VERB
ajfa-5518	119	25	to	to	ADP
ajfa-5518	119	26	the	the	DET
ajfa-5518	119	27	model	model	NOUN
ajfa-5518	119	28	of	of	ADP
ajfa-5518	119	29	altman	altman	PROPN
ajfa-5518	119	30	(	(	PUNCT
ajfa-5518	119	31	1968	1968	NUM
ajfa-5518	119	32	)	)	PUNCT
ajfa-5518	119	33	and	and	CCONJ
ajfa-5518	119	34	cititron	cititron	PROPN
ajfa-5518	119	35	and	and	CCONJ
ajfa-5518	119	36	taffler	taffler	PROPN
ajfa-5518	119	37	(	(	PUNCT
ajfa-5518	119	38	2001	2001	NUM
ajfa-5518	119	39	)	)	PUNCT
ajfa-5518	119	40	.	.	PUNCT
ajfa-5518	120	1	if	if	SCONJ
ajfa-5518	120	2	the	the	DET
ajfa-5518	120	3	z	z	NOUN
ajfa-5518	120	4	-	-	PUNCT
ajfa-5518	120	5	score	score	NOUN
ajfa-5518	120	6	is	be	AUX
ajfa-5518	120	7	lower	low	ADJ
ajfa-5518	120	8	,	,	PUNCT
ajfa-5518	120	9	the	the	DET
ajfa-5518	120	10	company	company	NOUN
ajfa-5518	120	11	is	be	AUX
ajfa-5518	120	12	in	in	ADP
ajfa-5518	120	13	more	more	ADV
ajfa-5518	120	14	serious	serious	ADJ
ajfa-5518	120	15	financial	financial	ADJ
ajfa-5518	120	16	hardship	hardship	NOUN
ajfa-5518	120	17	and	and	CCONJ
ajfa-5518	120	18	more	more	ADV
ajfa-5518	120	19	likely	likely	ADJ
ajfa-5518	120	20	to	to	PART
ajfa-5518	120	21	fail	fail	VERB
ajfa-5518	120	22	.	.	PUNCT
ajfa-5518	121	1	the	the	DET
ajfa-5518	121	2	z	z	PROPN
ajfa-5518	121	3	-	-	PUNCT
ajfa-5518	121	4	linear	linear	PROPN
ajfa-5518	121	5	index	index	NOUN
ajfa-5518	121	6	is	be	AUX
ajfa-5518	121	7	based	base	VERB
ajfa-5518	121	8	on	on	ADP
ajfa-5518	121	9	a	a	DET
ajfa-5518	121	10	series	series	NOUN
ajfa-5518	121	11	of	of	ADP
ajfa-5518	121	12	financial	financial	ADJ
ajfa-5518	121	13	ratios	ratio	NOUN
ajfa-5518	121	14	of	of	ADP
ajfa-5518	121	15	the	the	DET
ajfa-5518	121	16	following	following	NOUN
ajfa-5518	121	17	:	:	PUNCT
ajfa-5518	121	18	zi	zi	NOUN
ajfa-5518	121	19	=	=	PUNCT
ajfa-5518	121	20	0.012x1	0.012x1	X
ajfa-5518	122	1	+	+	NOUN
ajfa-5518	122	2	0.014	0.014	NUM
ajfa-5518	122	3	x2	x2	NOUN
ajfa-5518	123	1	+	+	CCONJ
ajfa-5518	124	1	0.033	0.033	NUM
ajfa-5518	124	2	x3	x3	NOUN
ajfa-5518	124	3	+	+	CCONJ
ajfa-5518	124	4	0.0064	0.0064	NUM
ajfa-5518	124	5	x4	x4	PROPN
ajfa-5518	124	6	+	+	CCONJ
ajfa-5518	124	7	0.999	0.999	NUM
ajfa-5518	124	8	x5	x5	NOUN
ajfa-5518	124	9	,	,	PUNCT
ajfa-5518	124	10	where	where	SCONJ
ajfa-5518	124	11	x1	x1	PROPN
ajfa-5518	124	12	=	=	SYM
ajfa-5518	125	1	[	[	X
ajfa-5518	125	2	(	(	PUNCT
ajfa-5518	125	3	current	current	ADJ
ajfa-5518	125	4	asset	asset	NOUN
ajfa-5518	125	5	current	current	ADJ
ajfa-5518	125	6	liabilities)/total	liabilities)/total	ADJ
ajfa-5518	125	7	assets	asset	NOUN
ajfa-5518	125	8	]	]	PUNCT
ajfa-5518	125	9	,	,	PUNCT
ajfa-5518	125	10	x2	x2	PROPN
ajfa-5518	125	11	=	=	PUNCT
ajfa-5518	126	1	[	[	X
ajfa-5518	126	2	retained	retain	VERB
ajfa-5518	126	3	earnings	earning	NOUN
ajfa-5518	126	4	/	/	SYM
ajfa-5518	126	5	total	total	ADJ
ajfa-5518	126	6	assets	asset	NOUN
ajfa-5518	126	7	]	]	PUNCT
ajfa-5518	126	8	,	,	PUNCT
ajfa-5518	126	9	x3	x3	PROPN
ajfa-5518	126	10	=[	=[	NOUN
ajfa-5518	126	11	income	income	NOUN
ajfa-5518	126	12	before	before	ADP
ajfa-5518	126	13	interests	interest	NOUN
ajfa-5518	126	14	and	and	CCONJ
ajfa-5518	126	15	taxes	taxis	NOUN
ajfa-5518	126	16	/	/	SYM
ajfa-5518	126	17	total	total	ADJ
ajfa-5518	126	18	assets	asset	NOUN
ajfa-5518	126	19	]	]	PUNCT
ajfa-5518	126	20	,	,	PUNCT
ajfa-5518	126	21	x4	x4	PROPN
ajfa-5518	126	22	=	=	NOUN
ajfa-5518	127	1	[	[	X
ajfa-5518	127	2	the	the	DET
ajfa-5518	127	3	market	market	NOUN
ajfa-5518	127	4	value	value	NOUN
ajfa-5518	127	5	of	of	ADP
ajfa-5518	127	6	total	total	ADJ
ajfa-5518	127	7	equity	equity	NOUN
ajfa-5518	127	8	/	/	SYM
ajfa-5518	127	9	total	total	ADJ
ajfa-5518	127	10	liabilities	liability	NOUN
ajfa-5518	127	11	]	]	PUNCT
ajfa-5518	127	12	,	,	PUNCT
ajfa-5518	127	13	and	and	CCONJ
ajfa-5518	127	14	x5	x5	NOUN
ajfa-5518	127	15	=	=	PUNCT
ajfa-5518	128	1	[	[	X
ajfa-5518	128	2	sales	sale	NOUN
ajfa-5518	128	3	revenues	revenue	NOUN
ajfa-5518	128	4	/	/	SYM
ajfa-5518	128	5	total	total	ADJ
ajfa-5518	128	6	assets	asset	NOUN
ajfa-5518	128	7	]	]	PUNCT
ajfa-5518	128	8	.	.	PUNCT
ajfa-5518	129	1	asian	asian	ADJ
ajfa-5518	129	2	journal	journal	PROPN
ajfa-5518	129	3	of	of	ADP
ajfa-5518	129	4	finance	finance	PROPN
ajfa-5518	129	5	&	&	CCONJ
ajfa-5518	129	6	accounting	accounting	PROPN
ajfa-5518	129	7	issn	issn	PROPN
ajfa-5518	129	8	1946	1946	NUM
ajfa-5518	129	9	-	-	PUNCT
ajfa-5518	129	10	052x	052x	PROPN
ajfa-5518	129	11	2014	2014	NUM
ajfa-5518	129	12	,	,	PUNCT
ajfa-5518	129	13	vol	vol	NOUN
ajfa-5518	129	14	.	.	PROPN
ajfa-5518	129	15	6	6	NUM
ajfa-5518	129	16	,	,	PUNCT
ajfa-5518	129	17	no	no	INTJ
ajfa-5518	129	18	.	.	NOUN
ajfa-5518	129	19	1	1	NUM
ajfa-5518	129	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	129	21	373	373	NUM
ajfa-5518	129	22	table	table	NOUN
ajfa-5518	129	23	1a	1a	NOUN
ajfa-5518	129	24	.	.	PUNCT
ajfa-5518	130	1	research	research	NOUN
ajfa-5518	130	2	variable	variable	ADJ
ajfa-5518	130	3	definition	definition	NOUN
ajfa-5518	130	4	variable	variable	ADJ
ajfa-5518	130	5	definition	definition	NOUN
ajfa-5518	130	6	delist	delist	NOUN
ajfa-5518	130	7	whether	whether	SCONJ
ajfa-5518	130	8	the	the	DET
ajfa-5518	130	9	client	client	NOUN
ajfa-5518	130	10	is	be	AUX
ajfa-5518	130	11	delisted	delist	VERB
ajfa-5518	130	12	from	from	ADP
ajfa-5518	130	13	the	the	DET
ajfa-5518	130	14	stock	stock	NOUN
ajfa-5518	130	15	market	market	NOUN
ajfa-5518	130	16	age	age	NOUN
ajfa-5518	130	17	the	the	DET
ajfa-5518	130	18	years	year	NOUN
ajfa-5518	130	19	of	of	ADP
ajfa-5518	130	20	market	market	NOUN
ajfa-5518	130	21	delisting	delist	VERB
ajfa-5518	130	22	igcq	igcq	PROPN
ajfa-5518	130	23	whether	whether	SCONJ
ajfa-5518	130	24	the	the	DET
ajfa-5518	130	25	client	client	NOUN
ajfa-5518	130	26	is	be	AUX
ajfa-5518	130	27	issued	issue	VERB
ajfa-5518	130	28	with	with	ADP
ajfa-5518	130	29	an	an	DET
ajfa-5518	130	30	initial	initial	ADJ
ajfa-5518	130	31	going	go	VERB
ajfa-5518	130	32	-	-	PUNCT
ajfa-5518	130	33	concern	concern	NOUN
ajfa-5518	130	34	qualified	qualified	ADJ
ajfa-5518	130	35	audit	audit	NOUN
ajfa-5518	130	36	opinion	opinion	NOUN
ajfa-5518	130	37	rgcq	rgcq	NOUN
ajfa-5518	130	38	whether	whether	SCONJ
ajfa-5518	130	39	the	the	DET
ajfa-5518	130	40	client	client	NOUN
ajfa-5518	130	41	is	be	AUX
ajfa-5518	130	42	issued	issue	VERB
ajfa-5518	130	43	with	with	ADP
ajfa-5518	130	44	a	a	DET
ajfa-5518	130	45	repeated	repeat	VERB
ajfa-5518	130	46	going	go	VERB
ajfa-5518	130	47	-	-	PUNCT
ajfa-5518	130	48	concern	concern	NOUN
ajfa-5518	130	49	qualified	qualified	ADJ
ajfa-5518	130	50	audit	audit	NOUN
ajfa-5518	130	51	opinion	opinion	NOUN
ajfa-5518	130	52	igcqy1	igcqy1	ADV
ajfa-5518	131	1	the	the	DET
ajfa-5518	131	2	client	client	NOUN
ajfa-5518	131	3	incurs	incur	VERB
ajfa-5518	131	4	auditor	auditor	NOUN
ajfa-5518	131	5	switching	switch	VERB
ajfa-5518	131	6	one	one	NUM
ajfa-5518	131	7	year	year	NOUN
ajfa-5518	131	8	after	after	ADP
ajfa-5518	131	9	igcq	igcq	PROPN
ajfa-5518	131	10	igcqy2	igcqy2	PROPN
ajfa-5518	132	1	the	the	DET
ajfa-5518	132	2	client	client	NOUN
ajfa-5518	132	3	incurs	incur	VERB
ajfa-5518	132	4	auditor	auditor	NOUN
ajfa-5518	132	5	switching	switch	VERB
ajfa-5518	132	6	two	two	NUM
ajfa-5518	132	7	years	year	NOUN
ajfa-5518	132	8	after	after	ADP
ajfa-5518	132	9	igcq	igcq	PROPN
ajfa-5518	132	10	igcqy3	igcqy3	PROPN
ajfa-5518	132	11	the	the	DET
ajfa-5518	132	12	client	client	NOUN
ajfa-5518	132	13	incurs	incur	VERB
ajfa-5518	132	14	auditor	auditor	NOUN
ajfa-5518	132	15	switching	switch	VERB
ajfa-5518	132	16	three	three	NUM
ajfa-5518	132	17	years	year	NOUN
ajfa-5518	132	18	after	after	ADP
ajfa-5518	132	19	igcq	igcq	PROPN
ajfa-5518	132	20	loss	loss	NOUN
ajfa-5518	132	21	the	the	DET
ajfa-5518	132	22	client	client	NOUN
ajfa-5518	132	23	reporting	report	VERB
ajfa-5518	132	24	loss	loss	NOUN
ajfa-5518	132	25	during	during	ADP
ajfa-5518	132	26	the	the	DET
ajfa-5518	132	27	sample	sample	NOUN
ajfa-5518	132	28	period	period	NOUN
ajfa-5518	132	29	b4	b4	NOUN
ajfa-5518	132	30	the	the	DET
ajfa-5518	132	31	client	client	NOUN
ajfa-5518	132	32	audited	audit	VERB
ajfa-5518	132	33	by	by	ADP
ajfa-5518	132	34	a	a	DET
ajfa-5518	132	35	big	big	ADJ
ajfa-5518	132	36	four	four	NUM
ajfa-5518	132	37	cpa	cpa	NOUN
ajfa-5518	132	38	firm	firm	NOUN
ajfa-5518	132	39	size	size	NOUN
ajfa-5518	132	40	the	the	DET
ajfa-5518	132	41	market	market	NOUN
ajfa-5518	132	42	value	value	NOUN
ajfa-5518	132	43	of	of	ADP
ajfa-5518	132	44	the	the	DET
ajfa-5518	132	45	client	client	NOUN
ajfa-5518	132	46	switch	switch	VERB
ajfa-5518	132	47	whether	whether	SCONJ
ajfa-5518	132	48	the	the	DET
ajfa-5518	132	49	client	client	NOUN
ajfa-5518	132	50	incur	incur	NOUN
ajfa-5518	132	51	audit	audit	NOUN
ajfa-5518	132	52	switching	switch	VERB
ajfa-5518	132	53	finance	finance	NOUN
ajfa-5518	132	54	a	a	DET
ajfa-5518	132	55	z	z	NOUN
ajfa-5518	132	56	-	-	PUNCT
ajfa-5518	132	57	score	score	NOUN
ajfa-5518	132	58	composite	composite	ADJ
ajfa-5518	132	59	index	index	NOUN
ajfa-5518	132	60	,	,	PUNCT
ajfa-5518	132	61	the	the	DET
ajfa-5518	132	62	degree	degree	NOUN
ajfa-5518	132	63	of	of	ADP
ajfa-5518	132	64	financial	financial	ADJ
ajfa-5518	132	65	hardships	hardship	NOUN
ajfa-5518	132	66	of	of	ADP
ajfa-5518	132	67	the	the	DET
ajfa-5518	132	68	client	client	NOUN
ajfa-5518	132	69	(	(	PUNCT
ajfa-5518	132	70	the	the	DET
ajfa-5518	132	71	lower	low	ADJ
ajfa-5518	132	72	z	z	NOUN
ajfa-5518	132	73	-	-	PUNCT
ajfa-5518	132	74	score	score	NOUN
ajfa-5518	132	75	,	,	PUNCT
ajfa-5518	132	76	the	the	PRON
ajfa-5518	132	77	worse	bad	ADJ
ajfa-5518	132	78	its	its	PRON
ajfa-5518	132	79	financials	financial	NOUN
ajfa-5518	132	80	)	)	PUNCT
ajfa-5518	132	81	table	table	NOUN
ajfa-5518	132	82	1b	1b	NUM
ajfa-5518	132	83	:	:	PUNCT
ajfa-5518	132	84	the	the	DET
ajfa-5518	132	85	testing	testing	NOUN
ajfa-5518	132	86	models	model	NOUN
ajfa-5518	132	87	model	model	NOUN
ajfa-5518	132	88	equations	equation	NOUN
ajfa-5518	132	89	statistical	statistical	ADJ
ajfa-5518	132	90	method	method	NOUN
ajfa-5518	132	91	a	a	DET
ajfa-5518	132	92	(	(	PUNCT
ajfa-5518	132	93	10	10	NUM
ajfa-5518	132	94	)	)	PUNCT
ajfa-5518	132	95	,	,	PUNCT
ajfa-5518	132	96	(	(	PUNCT
ajfa-5518	132	97	11	11	X
ajfa-5518	132	98	)	)	PUNCT
ajfa-5518	132	99	bivariate	bivariate	ADJ
ajfa-5518	132	100	probit	probit	NOUN
ajfa-5518	132	101	model	model	NOUN
ajfa-5518	132	102	b	b	PROPN
ajfa-5518	132	103	(	(	PUNCT
ajfa-5518	132	104	12	12	NUM
ajfa-5518	132	105	)	)	PUNCT
ajfa-5518	132	106	,	,	PUNCT
ajfa-5518	132	107	(	(	PUNCT
ajfa-5518	132	108	13	13	X
ajfa-5518	132	109	)	)	PUNCT
ajfa-5518	132	110	recursive	recursive	ADJ
ajfa-5518	132	111	simultaneous	simultaneous	ADJ
ajfa-5518	132	112	equation	equation	NOUN
ajfa-5518	132	113	c	c	NOUN
ajfa-5518	132	114	(	(	PUNCT
ajfa-5518	132	115	14	14	NUM
ajfa-5518	132	116	)	)	PUNCT
ajfa-5518	132	117	,	,	PUNCT
ajfa-5518	132	118	(	(	PUNCT
ajfa-5518	132	119	15	15	X
ajfa-5518	132	120	)	)	PUNCT
ajfa-5518	132	121	recursive	recursive	ADJ
ajfa-5518	132	122	simultaneous	simultaneous	ADJ
ajfa-5518	132	123	equation	equation	NOUN
ajfa-5518	132	124	d	d	X
ajfa-5518	132	125	(	(	PUNCT
ajfa-5518	132	126	16	16	NUM
ajfa-5518	132	127	)	)	PUNCT
ajfa-5518	132	128	delisting	delisting	NOUN
ajfa-5518	132	129	(	(	PUNCT
ajfa-5518	132	130	delist	delist	NOUN
ajfa-5518	132	131	)	)	PUNCT
ajfa-5518	132	132	model	model	NOUN
ajfa-5518	132	133	for	for	ADP
ajfa-5518	132	134	comparison	comparison	NOUN
ajfa-5518	132	135	with	with	ADP
ajfa-5518	132	136	model	model	NOUN
ajfa-5518	132	137	a	a	DET
ajfa-5518	132	138	e	e	NOUN
ajfa-5518	132	139	(	(	PUNCT
ajfa-5518	132	140	17	17	NUM
ajfa-5518	132	141	)	)	PUNCT
ajfa-5518	132	142	switching	switching	NOUN
ajfa-5518	132	143	(	(	PUNCT
ajfa-5518	132	144	switch	switch	NOUN
ajfa-5518	132	145	)	)	PUNCT
ajfa-5518	132	146	model	model	NOUN
ajfa-5518	132	147	for	for	ADP
ajfa-5518	132	148	comparison	comparison	NOUN
ajfa-5518	132	149	with	with	ADP
ajfa-5518	132	150	model	model	NOUN
ajfa-5518	132	151	a	a	PRON
ajfa-5518	132	152	to	to	PART
ajfa-5518	132	153	understand	understand	VERB
ajfa-5518	132	154	causes	cause	NOUN
ajfa-5518	132	155	for	for	ADP
ajfa-5518	132	156	auditor	auditor	NOUN
ajfa-5518	132	157	switching	switching	NOUN
ajfa-5518	132	158	,	,	PUNCT
ajfa-5518	132	159	we	we	PRON
ajfa-5518	132	160	also	also	ADV
ajfa-5518	132	161	employ	employ	VERB
ajfa-5518	132	162	the	the	DET
ajfa-5518	132	163	five	five	NUM
ajfa-5518	132	164	control	control	NOUN
ajfa-5518	132	165	variables	variable	NOUN
ajfa-5518	132	166	in	in	ADP
ajfa-5518	132	167	the	the	DET
ajfa-5518	132	168	switching	switch	VERB
ajfa-5518	132	169	model	model	NOUN
ajfa-5518	132	170	according	accord	VERB
ajfa-5518	132	171	to	to	ADP
ajfa-5518	132	172	prior	prior	ADJ
ajfa-5518	132	173	studies	study	NOUN
ajfa-5518	132	174	(	(	PUNCT
ajfa-5518	132	175	krishnan	krishnan	PROPN
ajfa-5518	132	176	,	,	PUNCT
ajfa-5518	132	177	1994	1994	NUM
ajfa-5518	132	178	;	;	PUNCT
ajfa-5518	132	179	menon	menon	PROPN
ajfa-5518	132	180	and	and	CCONJ
ajfa-5518	132	181	schwartz	schwartz	PROPN
ajfa-5518	132	182	,	,	PUNCT
ajfa-5518	132	183	1985	1985	NUM
ajfa-5518	132	184	)	)	PUNCT
ajfa-5518	132	185	.	.	PUNCT
ajfa-5518	133	1	however	however	ADV
ajfa-5518	133	2	,	,	PUNCT
ajfa-5518	133	3	client	client	NOUN
ajfa-5518	133	4	size	size	NOUN
ajfa-5518	133	5	inhibits	inhibit	VERB
ajfa-5518	133	6	auditor	auditor	NOUN
ajfa-5518	133	7	switching	switching	NOUN
ajfa-5518	133	8	(	(	PUNCT
ajfa-5518	133	9	haskins	haskins	PROPN
ajfa-5518	133	10	and	and	CCONJ
ajfa-5518	133	11	williams	williams	PROPN
ajfa-5518	133	12	,	,	PUNCT
ajfa-5518	133	13	1990	1990	NUM
ajfa-5518	133	14	;	;	PUNCT
ajfa-5518	133	15	krishnan	krishnan	PROPN
ajfa-5518	133	16	,	,	PUNCT
ajfa-5518	133	17	1994	1994	NUM
ajfa-5518	133	18	)	)	PUNCT
ajfa-5518	133	19	since	since	SCONJ
ajfa-5518	133	20	smaller	small	ADJ
ajfa-5518	133	21	firms	firm	NOUN
ajfa-5518	133	22	grow	grow	VERB
ajfa-5518	133	23	rapidly	rapidly	ADV
ajfa-5518	133	24	in	in	ADP
ajfa-5518	133	25	general	general	ADJ
ajfa-5518	133	26	and	and	CCONJ
ajfa-5518	133	27	tend	tend	VERB
ajfa-5518	133	28	to	to	PART
ajfa-5518	133	29	switch	switch	VERB
ajfa-5518	133	30	to	to	ADP
ajfa-5518	133	31	bigger	big	ADJ
ajfa-5518	133	32	cpa	cpa	NOUN
ajfa-5518	133	33	firms	firm	NOUN
ajfa-5518	133	34	unlike	unlike	ADP
ajfa-5518	133	35	larger	large	ADJ
ajfa-5518	133	36	firms	firm	NOUN
ajfa-5518	133	37	,	,	PUNCT
ajfa-5518	133	38	who	who	PRON
ajfa-5518	133	39	are	be	AUX
ajfa-5518	133	40	deterred	deter	VERB
ajfa-5518	133	41	by	by	ADP
ajfa-5518	133	42	higher	high	ADJ
ajfa-5518	133	43	switching	switching	NOUN
ajfa-5518	133	44	costs	cost	NOUN
ajfa-5518	133	45	.	.	PUNCT
ajfa-5518	134	1	sample	sample	NOUN
ajfa-5518	134	2	selection	selection	NOUN
ajfa-5518	134	3	bias	bias	NOUN
ajfa-5518	134	4	occurs	occur	VERB
ajfa-5518	134	5	when	when	SCONJ
ajfa-5518	134	6	the	the	DET
ajfa-5518	134	7	sample	sample	NOUN
ajfa-5518	134	8	is	be	AUX
ajfa-5518	134	9	not	not	PART
ajfa-5518	134	10	selected	select	VERB
ajfa-5518	134	11	randomly	randomly	ADV
ajfa-5518	134	12	but	but	CCONJ
ajfa-5518	134	13	only	only	ADV
ajfa-5518	134	14	from	from	ADP
ajfa-5518	134	15	clients	client	NOUN
ajfa-5518	134	16	issued	issue	VERB
ajfa-5518	134	17	with	with	ADP
ajfa-5518	134	18	igcq	igcq	PROPN
ajfa-5518	134	19	.	.	PUNCT
ajfa-5518	135	1	to	to	PART
ajfa-5518	135	2	overcome	overcome	VERB
ajfa-5518	135	3	the	the	DET
ajfa-5518	135	4	bias	bias	NOUN
ajfa-5518	135	5	,	,	PUNCT
ajfa-5518	135	6	we	we	PRON
ajfa-5518	135	7	apply	apply	VERB
ajfa-5518	135	8	the	the	DET
ajfa-5518	135	9	bivariate	bivariate	ADJ
ajfa-5518	135	10	probit	probit	NOUN
ajfa-5518	135	11	method	method	NOUN
ajfa-5518	135	12	,	,	PUNCT
ajfa-5518	135	13	which	which	PRON
ajfa-5518	135	14	can	can	AUX
ajfa-5518	135	15	reveal	reveal	VERB
ajfa-5518	135	16	unobservable	unobservable	ADJ
ajfa-5518	135	17	factors	factor	NOUN
ajfa-5518	135	18	affecting	affect	VERB
ajfa-5518	135	19	delisting	delisting	NOUN
ajfa-5518	135	20	and	and	CCONJ
ajfa-5518	135	21	auditor	auditor	NOUN
ajfa-5518	135	22	switching	switching	NOUN
ajfa-5518	135	23	.	.	PUNCT
ajfa-5518	136	1	the	the	DET
ajfa-5518	136	2	research	research	NOUN
ajfa-5518	136	3	model	model	NOUN
ajfa-5518	136	4	is	be	AUX
ajfa-5518	136	5	designed	design	VERB
ajfa-5518	136	6	as	as	SCONJ
ajfa-5518	136	7	follows	follow	VERB
ajfa-5518	136	8	:	:	PUNCT
ajfa-5518	136	9	11	11	NUM
ajfa-5518	136	10	'	'	NUM
ajfa-5518	136	11	11	11	NUM
ajfa-5518	136	12	εβ	εβ	NOUN
ajfa-5518	137	1	+	+	NOUN
ajfa-5518	137	2	=	=	NOUN
ajfa-5518	137	3	∗	∗	X
ajfa-5518	137	4	xy	xy	PROPN
ajfa-5518	137	5	(	(	PUNCT
ajfa-5518	137	6	1	1	NUM
ajfa-5518	137	7	)	)	PUNCT
ajfa-5518	137	8	22	22	NUM
ajfa-5518	137	9	'	'	NUM
ajfa-5518	137	10	2	2	NUM
ajfa-5518	137	11	*	*	SYM
ajfa-5518	137	12	2	2	NUM
ajfa-5518	137	13	εβ	εβ	PROPN
ajfa-5518	137	14	+	+	NOUN
ajfa-5518	137	15	=	=	X
ajfa-5518	137	16	xy	xy	PROPN
ajfa-5518	137	17	(	(	PUNCT
ajfa-5518	137	18	2	2	NUM
ajfa-5518	137	19	)	)	PUNCT
ajfa-5518	137	20	asian	asian	ADJ
ajfa-5518	137	21	journal	journal	NOUN
ajfa-5518	137	22	of	of	ADP
ajfa-5518	137	23	finance	finance	PROPN
ajfa-5518	137	24	&	&	CCONJ
ajfa-5518	137	25	accounting	accounting	PROPN
ajfa-5518	137	26	issn	issn	PROPN
ajfa-5518	137	27	1946	1946	NUM
ajfa-5518	137	28	-	-	PUNCT
ajfa-5518	137	29	052x	052x	PROPN
ajfa-5518	137	30	2014	2014	NUM
ajfa-5518	137	31	,	,	PUNCT
ajfa-5518	137	32	vol	vol	NOUN
ajfa-5518	137	33	.	.	PROPN
ajfa-5518	137	34	6	6	NUM
ajfa-5518	137	35	,	,	PUNCT
ajfa-5518	137	36	no	no	INTJ
ajfa-5518	137	37	.	.	NOUN
ajfa-5518	137	38	1	1	NUM
ajfa-5518	137	39	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	137	40	374	374	NUM
ajfa-5518	137	41	where	where	SCONJ
ajfa-5518	137	42	y1	y1	NOUN
ajfa-5518	137	43	*	*	PUNCT
ajfa-5518	137	44	is	be	AUX
ajfa-5518	137	45	the	the	DET
ajfa-5518	137	46	latent	latent	ADJ
ajfa-5518	137	47	propensity	propensity	NOUN
ajfa-5518	137	48	for	for	ADP
ajfa-5518	137	49	client	client	NOUN
ajfa-5518	137	50	delisting	delisting	NOUN
ajfa-5518	137	51	and	and	CCONJ
ajfa-5518	137	52	a	a	DET
ajfa-5518	137	53	vector	vector	NOUN
ajfa-5518	137	54	x1	x1	PROPN
ajfa-5518	137	55	’	'	PUNCT
ajfa-5518	137	56	is	be	AUX
ajfa-5518	137	57	the	the	DET
ajfa-5518	137	58	observed	observed	ADJ
ajfa-5518	137	59	variables	variable	NOUN
ajfa-5518	137	60	affecting	affect	VERB
ajfa-5518	137	61	y1	y1	PROPN
ajfa-5518	137	62	*	*	PUNCT
ajfa-5518	137	63	.	.	PUNCT
ajfa-5518	138	1	in	in	ADP
ajfa-5518	138	2	addition	addition	NOUN
ajfa-5518	138	3	,	,	PUNCT
ajfa-5518	138	4	let	let	VERB
ajfa-5518	138	5	y2	y2	INTJ
ajfa-5518	138	6	*	*	VERB
ajfa-5518	138	7	be	be	AUX
ajfa-5518	138	8	the	the	DET
ajfa-5518	138	9	latent	latent	NOUN
ajfa-5518	138	10	propensity	propensity	NOUN
ajfa-5518	138	11	for	for	ADP
ajfa-5518	138	12	the	the	DET
ajfa-5518	138	13	client	client	NOUN
ajfa-5518	138	14	to	to	PART
ajfa-5518	138	15	switch	switch	VERB
ajfa-5518	138	16	auditors	auditor	NOUN
ajfa-5518	138	17	and	and	CCONJ
ajfa-5518	138	18	vector	vector	NOUN
ajfa-5518	138	19	x2	x2	PROPN
ajfa-5518	138	20	’	'	PUNCT
ajfa-5518	138	21	be	be	VERB
ajfa-5518	138	22	the	the	DET
ajfa-5518	138	23	observed	observed	ADJ
ajfa-5518	138	24	variables	variable	NOUN
ajfa-5518	138	25	influencing	influence	VERB
ajfa-5518	138	26	y2	y2	PROPN
ajfa-5518	138	27	*	*	PUNCT
ajfa-5518	138	28	.	.	PUNCT
ajfa-5518	139	1	yi	yi	PROPN
ajfa-5518	139	2	*	*	PUNCT
ajfa-5518	139	3	is	be	AUX
ajfa-5518	139	4	unobservable	unobservable	ADJ
ajfa-5518	139	5	and	and	CCONJ
ajfa-5518	139	6	relates	relate	VERB
ajfa-5518	139	7	to	to	ADP
ajfa-5518	139	8	the	the	DET
ajfa-5518	139	9	binary	binary	ADJ
ajfa-5518	139	10	explanatory	explanatory	ADJ
ajfa-5518	139	11	variable	variable	NOUN
ajfa-5518	139	12	,	,	PUNCT
ajfa-5518	139	13	based	base	VERB
ajfa-5518	139	14	on	on	ADP
ajfa-5518	139	15	the	the	DET
ajfa-5518	139	16	following	following	NOUN
ajfa-5518	139	17	:	:	PUNCT
ajfa-5518	139	18	11	11	NUM
ajfa-5518	140	1	=	=	SYM
ajfa-5518	140	2	y	y	PROPN
ajfa-5518	140	3	,	,	PUNCT
ajfa-5518	140	4	if	if	SCONJ
ajfa-5518	140	5	01	01	NUM
ajfa-5518	140	6	∗y	∗y	NOUN
ajfa-5518	140	7	;	;	PUNCT
ajfa-5518	140	8	01	01	NUM
ajfa-5518	140	9	=	=	NUM
ajfa-5518	140	10	y	y	PROPN
ajfa-5518	140	11	,	,	PUNCT
ajfa-5518	140	12	if	if	SCONJ
ajfa-5518	140	13	01	01	NUM
ajfa-5518	140	14	≤∗y	≤∗y	NOUN
ajfa-5518	140	15	and	and	CCONJ
ajfa-5518	140	16	(	(	PUNCT
ajfa-5518	140	17	3	3	NUM
ajfa-5518	140	18	)	)	PUNCT
ajfa-5518	140	19	12	12	NUM
ajfa-5518	140	20	=	=	SYM
ajfa-5518	140	21	y	y	PROPN
ajfa-5518	140	22	,	,	PUNCT
ajfa-5518	140	23	if	if	SCONJ
ajfa-5518	140	24	02	02	NUM
ajfa-5518	140	25	∗y	∗y	NOUN
ajfa-5518	140	26	;	;	PUNCT
ajfa-5518	140	27	02	02	NUM
ajfa-5518	140	28	=	=	NUM
ajfa-5518	140	29	y	y	PROPN
ajfa-5518	140	30	,	,	PUNCT
ajfa-5518	140	31	if	if	SCONJ
ajfa-5518	140	32	02	02	NUM
ajfa-5518	140	33	≤∗y	≤∗y	NOUN
ajfa-5518	140	34	(	(	PUNCT
ajfa-5518	140	35	4	4	NUM
ajfa-5518	140	36	)	)	PUNCT
ajfa-5518	140	37	where	where	SCONJ
ajfa-5518	140	38	y1=1	y1=1	PROPN
ajfa-5518	140	39	when	when	SCONJ
ajfa-5518	140	40	the	the	DET
ajfa-5518	140	41	client	client	NOUN
ajfa-5518	140	42	is	be	AUX
ajfa-5518	140	43	delisted	delist	VERB
ajfa-5518	140	44	and	and	CCONJ
ajfa-5518	140	45	y2=1	y2=1	PROPN
ajfa-5518	140	46	when	when	SCONJ
ajfa-5518	140	47	the	the	DET
ajfa-5518	140	48	auditors	auditor	NOUN
ajfa-5518	140	49	are	be	AUX
ajfa-5518	140	50	switched	switch	VERB
ajfa-5518	140	51	.	.	PUNCT
ajfa-5518	141	1	the	the	DET
ajfa-5518	141	2	error	error	NOUN
ajfa-5518	141	3	term	term	NOUN
ajfa-5518	141	4	)	)	PUNCT
ajfa-5518	141	5	,	,	PUNCT
ajfa-5518	141	6	(	(	PUNCT
ajfa-5518	141	7	21	21	NUM
ajfa-5518	141	8	εε	εε	NOUN
ajfa-5518	141	9	is	be	AUX
ajfa-5518	141	10	supposed	suppose	VERB
ajfa-5518	141	11	to	to	PART
ajfa-5518	141	12	be	be	AUX
ajfa-5518	141	13	a	a	DET
ajfa-5518	141	14	standard	standard	ADJ
ajfa-5518	141	15	bivariate	bivariate	ADJ
ajfa-5518	141	16	normal	normal	ADJ
ajfa-5518	141	17	distribution	distribution	NOUN
ajfa-5518	141	18	,	,	PUNCT
ajfa-5518	141	19	)	)	PUNCT
ajfa-5518	141	20	,	,	PUNCT
ajfa-5518	141	21	(	(	PUNCT
ajfa-5518	141	22	21	21	NUM
ajfa-5518	141	23	εεf	εεf	NOUN
ajfa-5518	141	24	~n	~n	NUM
ajfa-5518	141	25			NOUN
ajfa-5518	141	26			NOUN
ajfa-5518	141	27			PROPN
ajfa-5518	141	28			PROPN
ajfa-5518	141	29			PROPN
ajfa-5518	141	30			NOUN
ajfa-5518	141	31	1	1	NUM
ajfa-5518	141	32	1	1	NUM
ajfa-5518	141	33	ρ	ρ	NUM
ajfa-5518	141	34	ρ	ρ	PROPN
ajfa-5518	141	35	,	,	PUNCT
ajfa-5518	141	36	0	0	NUM
ajfa-5518	141	37	)	)	PUNCT
ajfa-5518	141	38	(	(	PUNCT
ajfa-5518	141	39	)	)	PUNCT
ajfa-5518	141	40	(	(	PUNCT
ajfa-5518	141	41	21	21	NUM
ajfa-5518	141	42	=	=	NOUN
ajfa-5518	141	43	=	=	X
ajfa-5518	141	44	εε	εε	ADP
ajfa-5518	141	45	ee	ee	PROPN
ajfa-5518	141	46	,	,	PUNCT
ajfa-5518	141	47	1	1	NUM
ajfa-5518	141	48	)	)	PUNCT
ajfa-5518	141	49	(	(	PUNCT
ajfa-5518	141	50	)	)	PUNCT
ajfa-5518	141	51	(	(	PUNCT
ajfa-5518	141	52	21	21	NUM
ajfa-5518	141	53	=	=	NOUN
ajfa-5518	141	54	=	=	X
ajfa-5518	141	55	εε	εε	ADP
ajfa-5518	141	56	vv	vv	NOUN
ajfa-5518	141	57	,	,	PUNCT
ajfa-5518	141	58	ρεε	ρεε	PROPN
ajfa-5518	141	59	=)	=)	PROPN
ajfa-5518	141	60	,	,	PUNCT
ajfa-5518	141	61	cov	cov	PROPN
ajfa-5518	141	62	(	(	PUNCT
ajfa-5518	141	63	21	21	NUM
ajfa-5518	141	64	.	.	PUNCT
ajfa-5518	142	1	equations	equation	NOUN
ajfa-5518	142	2	(	(	PUNCT
ajfa-5518	142	3	1	1	NUM
ajfa-5518	142	4	)	)	PUNCT
ajfa-5518	142	5	and	and	CCONJ
ajfa-5518	142	6	(	(	PUNCT
ajfa-5518	142	7	2	2	X
ajfa-5518	142	8	)	)	PUNCT
ajfa-5518	142	9	have	have	VERB
ajfa-5518	142	10	the	the	DET
ajfa-5518	142	11	same	same	ADJ
ajfa-5518	142	12	related	relate	VERB
ajfa-5518	142	13	error	error	NOUN
ajfa-5518	142	14	terms	term	NOUN
ajfa-5518	142	15	with	with	ADP
ajfa-5518	142	16	random	random	ADJ
ajfa-5518	142	17	disturbances	disturbance	NOUN
ajfa-5518	142	18	for	for	ADP
ajfa-5518	142	19	both	both	DET
ajfa-5518	142	20	latent	latent	ADJ
ajfa-5518	142	21	propensities	propensity	NOUN
ajfa-5518	142	22	of	of	ADP
ajfa-5518	142	23	delisting	delisting	NOUN
ajfa-5518	142	24	and	and	CCONJ
ajfa-5518	142	25	auditor	auditor	NOUN
ajfa-5518	142	26	switching	switching	NOUN
ajfa-5518	142	27	.	.	PUNCT
ajfa-5518	143	1	therefore	therefore	ADV
ajfa-5518	143	2	,	,	PUNCT
ajfa-5518	143	3	both	both	DET
ajfa-5518	143	4	possibilities	possibility	NOUN
ajfa-5518	143	5	of	of	ADP
ajfa-5518	143	6	delisting	delisting	NOUN
ajfa-5518	143	7	and	and	CCONJ
ajfa-5518	143	8	auditor	auditor	NOUN
ajfa-5518	143	9	switching	switching	NOUN
ajfa-5518	143	10	could	could	AUX
ajfa-5518	143	11	be	be	AUX
ajfa-5518	143	12	written	write	VERB
ajfa-5518	143	13	into	into	ADP
ajfa-5518	143	14	the	the	DET
ajfa-5518	143	15	following	following	NOUN
ajfa-5518	143	16	:	:	PUNCT
ajfa-5518	143	17	)	)	PUNCT
ajfa-5518	143	18	;	;	PUNCT
ajfa-5518	143	19	,	,	PUNCT
ajfa-5518	143	20	(	(	PUNCT
ajfa-5518	143	21	)	)	PUNCT
ajfa-5518	143	22	;	;	PUNCT
ajfa-5518	143	23	,	,	PUNCT
ajfa-5518	143	24	(	(	PUNCT
ajfa-5518	143	25	)	)	PUNCT
ajfa-5518	143	26	,	,	PUNCT
ajfa-5518	143	27	(	(	PUNCT
ajfa-5518	143	28	)	)	PUNCT
ajfa-5518	143	29	1,1	1,1	NUM
ajfa-5518	143	30	(	(	PUNCT
ajfa-5518	143	31	221121212	221121212	NUM
ajfa-5518	143	32	221121	221121	NUM
ajfa-5518	143	33	2	2	NUM
ajfa-5518	143	34	1	1	NUM
ajfa-5518	143	35	ρββρφ	ρββρφ	NOUN
ajfa-5518	143	36	xxfdzdzzz	xxfdzdzzz	VERB
ajfa-5518	143	37	xxxxpyyp	xxxxpyyp	PROPN
ajfa-5518	144	1	x	x	PUNCT
ajfa-5518	144	2	x	x	X
ajfa-5518	144	3			PUNCT
ajfa-5518	144	4	∞−	∞−	PROPN
ajfa-5518	144	5	∞−	∞−	PROPN
ajfa-5518	144	6	=	=	NOUN
ajfa-5518	144	7	=	=	SYM
ajfa-5518	144	8	=	=	SYM
ajfa-5518	144	9	=	=	SYM
ajfa-5518	144	10	=	=	SYM
ajfa-5518	144	11			PROPN
ajfa-5518	144	12	(	(	PUNCT
ajfa-5518	144	13	5	5	NUM
ajfa-5518	144	14	)	)	PUNCT
ajfa-5518	144	15	where	where	SCONJ
ajfa-5518	144	16	f	f	PROPN
ajfa-5518	144	17	has	have	VERB
ajfa-5518	144	18	a	a	DET
ajfa-5518	144	19	correlation	correlation	NOUN
ajfa-5518	144	20	coefficient	coefficient	NOUN
ajfa-5518	144	21	of	of	ADP
ajfa-5518	144	22	ρ	ρ	PROPN
ajfa-5518	144	23	which	which	PRON
ajfa-5518	144	24	has	have	VERB
ajfa-5518	144	25	a	a	DET
ajfa-5518	144	26	bivariate	bivariate	ADJ
ajfa-5518	144	27	standard	standard	ADJ
ajfa-5518	144	28	normal	normal	ADJ
ajfa-5518	144	29	distribution	distribution	NOUN
ajfa-5518	144	30	function	function	NOUN
ajfa-5518	144	31	.	.	PUNCT
ajfa-5518	145	1	the	the	DET
ajfa-5518	145	2	maximum	maximum	ADJ
ajfa-5518	145	3	likelihood	likelihood	NOUN
ajfa-5518	145	4	method	method	NOUN
ajfa-5518	145	5	estimates	estimate	VERB
ajfa-5518	145	6	the	the	DET
ajfa-5518	145	7	parameters	parameter	NOUN
ajfa-5518	145	8	in	in	ADP
ajfa-5518	145	9	the	the	DET
ajfa-5518	145	10	model	model	NOUN
ajfa-5518	145	11	,	,	PUNCT
ajfa-5518	145	12	with	with	ADP
ajfa-5518	145	13	a	a	DET
ajfa-5518	145	14	function	function	NOUN
ajfa-5518	145	15	as	as	ADP
ajfa-5518	145	16	the	the	DET
ajfa-5518	145	17	following	following	NOUN
ajfa-5518	145	18	:	:	PUNCT
ajfa-5518	145	19	{	{	PUNCT
ajfa-5518	145	20			X
ajfa-5518	145	21	=	=	PUNCT
ajfa-5518	146	1	=	=	SYM
ajfa-5518	146	2	n	n	NOUN
ajfa-5518	147	1	i	i	NOUN
ajfa-5518	147	2	l	l	NOUN
ajfa-5518	147	3	1	1	NUM
ajfa-5518	147	4	21	21	NUM
ajfa-5518	147	5	)	)	PUNCT
ajfa-5518	147	6	,	,	PUNCT
ajfa-5518	147	7	,	,	PUNCT
ajfa-5518	147	8	(	(	PUNCT
ajfa-5518	147	9	ln	ln	ADJ
ajfa-5518	147	10	ρββ	ρββ	NOUN
ajfa-5518	147	11	)	)	PUNCT
ajfa-5518	147	12	1();,(ln	1();,(ln	PROPN
ajfa-5518	147	13	21221121	21221121	NUM
ajfa-5518	147	14	yyxxfyy	yyxxfyy	PROPN
ajfa-5518	147	15	ii	ii	NOUN
ajfa-5518	147	16	−+×	−+×	PROPN
ajfa-5518	147	17	ρββ	ρββ	NOUN
ajfa-5518	147	18	+	+	CCONJ
ajfa-5518	147	19	[	[	PUNCT
ajfa-5518	147	20	]	]	X
ajfa-5518	147	21	}	}	PUNCT
ajfa-5518	147	22	)	)	PUNCT
ajfa-5518	147	23	(	(	PUNCT
ajfa-5518	147	24	ln)1();,(ln	ln)1();,(ln	PROPN
ajfa-5518	147	25	1112211	1112211	NUM
ajfa-5518	147	26	βφρββφ	βφρββφ	PROPN
ajfa-5518	147	27	iii	iii	PROPN
ajfa-5518	147	28	xyxx	xyxx	NOUN
ajfa-5518	147	29	−−+	−−+	PROPN
ajfa-5518	147	30	(	(	PUNCT
ajfa-5518	147	31	6	6	NUM
ajfa-5518	147	32	)	)	PUNCT
ajfa-5518	147	33	where	where	SCONJ
ajfa-5518	147	34	φ	φ	PROPN
ajfa-5518	147	35	is	be	AUX
ajfa-5518	147	36	a	a	DET
ajfa-5518	147	37	standard	standard	ADJ
ajfa-5518	147	38	normal	normal	ADJ
ajfa-5518	147	39	distribution	distribution	NOUN
ajfa-5518	147	40	function	function	NOUN
ajfa-5518	147	41	.	.	PUNCT
ajfa-5518	148	1	we	we	PRON
ajfa-5518	148	2	also	also	ADV
ajfa-5518	148	3	investigate	investigate	VERB
ajfa-5518	148	4	if	if	SCONJ
ajfa-5518	148	5	delisting	delisting	NOUN
ajfa-5518	148	6	and	and	CCONJ
ajfa-5518	148	7	auditor	auditor	NOUN
ajfa-5518	148	8	switching	switch	VERB
ajfa-5518	148	9	interact	interact	NOUN
ajfa-5518	148	10	concurrently	concurrently	ADV
ajfa-5518	148	11	within	within	ADP
ajfa-5518	148	12	the	the	DET
ajfa-5518	148	13	same	same	ADJ
ajfa-5518	148	14	economic	economic	ADJ
ajfa-5518	148	15	environment	environment	NOUN
ajfa-5518	148	16	.	.	PUNCT
ajfa-5518	149	1	the	the	DET
ajfa-5518	149	2	recursive	recursive	ADJ
ajfa-5518	149	3	bivariate	bivariate	ADJ
ajfa-5518	149	4	probit	probit	NOUN
ajfa-5518	149	5	model	model	NOUN
ajfa-5518	149	6	,	,	PUNCT
ajfa-5518	149	7	called	call	VERB
ajfa-5518	149	8	the	the	DET
ajfa-5518	149	9	recursive	recursive	ADJ
ajfa-5518	149	10	simultaneous	simultaneous	ADJ
ajfa-5518	149	11	equations	equation	NOUN
ajfa-5518	149	12	model	model	NOUN
ajfa-5518	149	13	,	,	PUNCT
ajfa-5518	149	14	verifies	verify	VERB
ajfa-5518	149	15	the	the	DET
ajfa-5518	149	16	relation	relation	NOUN
ajfa-5518	149	17	as	as	ADP
ajfa-5518	149	18	in	in	ADP
ajfa-5518	149	19	the	the	DET
ajfa-5518	149	20	following	follow	VERB
ajfa-5518	149	21	(	(	PUNCT
ajfa-5518	149	22	greene	greene	PROPN
ajfa-5518	149	23	,	,	PUNCT
ajfa-5518	149	24	2003	2003	NUM
ajfa-5518	149	25	;	;	PUNCT
ajfa-5518	149	26	maddala	maddala	NOUN
ajfa-5518	149	27	,	,	PUNCT
ajfa-5518	149	28	1983	1983	NUM
ajfa-5518	149	29	):	):	PUNCT
ajfa-5518	149	30	)	)	PUNCT
ajfa-5518	149	31	0(1	0(1	NUM
ajfa-5518	149	32	,	,	PUNCT
ajfa-5518	149	33	*	*	PROPN
ajfa-5518	149	34	1111	1111	NUM
ajfa-5518	149	35	'	'	PART
ajfa-5518	149	36	11	11	NUM
ajfa-5518	149	37	yyxy	yyxy	NOUN
ajfa-5518	149	38	=	=	ADJ
ajfa-5518	149	39	+	+	NOUN
ajfa-5518	149	40	=	=	NOUN
ajfa-5518	149	41	∗	∗	NOUN
ajfa-5518	149	42	εβ	εβ	PROPN
ajfa-5518	149	43	(	(	PUNCT
ajfa-5518	149	44	7	7	NUM
ajfa-5518	149	45	)	)	PUNCT
ajfa-5518	149	46	)	)	PUNCT
ajfa-5518	149	47	0(1	0(1	NUM
ajfa-5518	149	48	,	,	PUNCT
ajfa-5518	149	49	*	*	VERB
ajfa-5518	149	50	222122	222122	NUM
ajfa-5518	149	51	'	'	PART
ajfa-5518	149	52	2	2	NUM
ajfa-5518	149	53	*	*	SYM
ajfa-5518	149	54	2	2	NUM
ajfa-5518	149	55	yyyxy	yyyxy	NOUN
ajfa-5518	149	56	=	=	PROPN
ajfa-5518	149	57	+	+	PROPN
ajfa-5518	149	58	+	+	NOUN
ajfa-5518	149	59	=	=	ADJ
ajfa-5518	149	60	εγβ	εγβ	NOUN
ajfa-5518	149	61	(	(	PUNCT
ajfa-5518	149	62	8)	8)	NUM
ajfa-5518	149	63	asian	asian	ADJ
ajfa-5518	149	64	journal	journal	NOUN
ajfa-5518	149	65	of	of	ADP
ajfa-5518	149	66	finance	finance	PROPN
ajfa-5518	149	67	&	&	CCONJ
ajfa-5518	149	68	accounting	accounting	PROPN
ajfa-5518	149	69	issn	issn	PROPN
ajfa-5518	149	70	1946	1946	NUM
ajfa-5518	149	71	-	-	PUNCT
ajfa-5518	149	72	052x	052x	PROPN
ajfa-5518	149	73	2014	2014	NUM
ajfa-5518	149	74	,	,	PUNCT
ajfa-5518	149	75	vol	vol	NOUN
ajfa-5518	149	76	.	.	PROPN
ajfa-5518	149	77	6	6	NUM
ajfa-5518	149	78	,	,	PUNCT
ajfa-5518	149	79	no	no	INTJ
ajfa-5518	149	80	.	.	NOUN
ajfa-5518	149	81	1	1	NUM
ajfa-5518	149	82	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	149	83	375	375	NUM
ajfa-5518	149	84	where	where	SCONJ
ajfa-5518	149	85	y1=1	y1=1	PROPN
ajfa-5518	149	86	,	,	PUNCT
ajfa-5518	149	87	when	when	SCONJ
ajfa-5518	149	88	the	the	DET
ajfa-5518	149	89	client	client	NOUN
ajfa-5518	149	90	is	be	AUX
ajfa-5518	149	91	delisted	delist	VERB
ajfa-5518	149	92	,	,	PUNCT
ajfa-5518	149	93	is	be	AUX
ajfa-5518	149	94	also	also	ADV
ajfa-5518	149	95	the	the	DET
ajfa-5518	149	96	dependent	dependent	ADJ
ajfa-5518	149	97	variable	variable	NOUN
ajfa-5518	149	98	in	in	ADP
ajfa-5518	149	99	equation	equation	NOUN
ajfa-5518	149	100	(	(	PUNCT
ajfa-5518	149	101	7	7	NUM
ajfa-5518	149	102	)	)	PUNCT
ajfa-5518	149	103	and	and	CCONJ
ajfa-5518	149	104	y2=1	y2=1	PROPN
ajfa-5518	149	105	,	,	PUNCT
ajfa-5518	149	106	when	when	SCONJ
ajfa-5518	149	107	the	the	DET
ajfa-5518	149	108	client	client	NOUN
ajfa-5518	149	109	switches	switch	VERB
ajfa-5518	149	110	auditors	auditor	NOUN
ajfa-5518	149	111	,	,	PUNCT
ajfa-5518	149	112	is	be	AUX
ajfa-5518	149	113	the	the	DET
ajfa-5518	149	114	independent	independent	ADJ
ajfa-5518	149	115	variable	variable	NOUN
ajfa-5518	149	116	in	in	ADP
ajfa-5518	149	117	equation	equation	NOUN
ajfa-5518	149	118	(	(	PUNCT
ajfa-5518	149	119	8)	8)	NUM
ajfa-5518	149	120	which	which	PRON
ajfa-5518	149	121	also	also	ADV
ajfa-5518	149	122	includes	include	VERB
ajfa-5518	149	123	the	the	DET
ajfa-5518	149	124	endogenous	endogenous	ADJ
ajfa-5518	149	125	variable	variable	NOUN
ajfa-5518	149	126	of	of	ADP
ajfa-5518	149	127	y1	y1	PROPN
ajfa-5518	149	128	.	.	PUNCT
ajfa-5518	150	1	the	the	DET
ajfa-5518	150	2	dependent	dependent	ADJ
ajfa-5518	150	3	variables	variable	NOUN
ajfa-5518	150	4	are	be	AUX
ajfa-5518	150	5	those	those	PRON
ajfa-5518	150	6	included	include	VERB
ajfa-5518	150	7	in	in	ADP
ajfa-5518	150	8	the	the	DET
ajfa-5518	150	9	vectors	vector	NOUN
ajfa-5518	150	10	of	of	ADP
ajfa-5518	150	11	x1	x1	PROPN
ajfa-5518	150	12	’	'	PUNCT
ajfa-5518	150	13	and	and	CCONJ
ajfa-5518	150	14	x2	x2	NUM
ajfa-5518	150	15	’	'	PUNCT
ajfa-5518	150	16	in	in	ADP
ajfa-5518	150	17	equation	equation	NOUN
ajfa-5518	150	18	(	(	PUNCT
ajfa-5518	150	19	7	7	NUM
ajfa-5518	150	20	)	)	PUNCT
ajfa-5518	150	21	and	and	CCONJ
ajfa-5518	150	22	(	(	PUNCT
ajfa-5518	150	23	8)	8)	NUM
ajfa-5518	150	24	.	.	PUNCT
ajfa-5518	151	1	the	the	DET
ajfa-5518	151	2	error	error	NOUN
ajfa-5518	151	3	term	term	NOUN
ajfa-5518	151	4	21,εε	21,εε	NUM
ajfa-5518	151	5	in	in	ADP
ajfa-5518	151	6	equations	equation	NOUN
ajfa-5518	151	7	(	(	PUNCT
ajfa-5518	151	8	7	7	NUM
ajfa-5518	151	9	)	)	PUNCT
ajfa-5518	151	10	and	and	CCONJ
ajfa-5518	151	11	(	(	PUNCT
ajfa-5518	151	12	8)	8)	NUM
ajfa-5518	151	13	is	be	AUX
ajfa-5518	151	14	a	a	DET
ajfa-5518	151	15	standard	standard	ADJ
ajfa-5518	151	16	bivariate	bivariate	ADJ
ajfa-5518	151	17	normal	normal	ADJ
ajfa-5518	151	18	distribution	distribution	NOUN
ajfa-5518	151	19	with	with	ADP
ajfa-5518	151	20	a	a	DET
ajfa-5518	151	21	correlation	correlation	NOUN
ajfa-5518	151	22	coefficient	coefficient	NOUN
ajfa-5518	151	23	of	of	ADP
ajfa-5518	151	24	ρ	ρ	PROPN
ajfa-5518	151	25	.	.	PUNCT
ajfa-5518	151	26	)	)	PUNCT
ajfa-5518	152	1	,	,	PUNCT
ajfa-5518	152	2	(	(	PUNCT
ajfa-5518	152	3	21	21	NUM
ajfa-5518	152	4	εεf	εεf	NOUN
ajfa-5518	152	5	~n	~n	NUM
ajfa-5518	152	6			NOUN
ajfa-5518	152	7			NOUN
ajfa-5518	152	8			PROPN
ajfa-5518	152	9			PROPN
ajfa-5518	152	10			PROPN
ajfa-5518	152	11			NOUN
ajfa-5518	152	12	1	1	NUM
ajfa-5518	152	13	1	1	NUM
ajfa-5518	152	14	ρ	ρ	NUM
ajfa-5518	152	15	ρ	ρ	PROPN
ajfa-5518	152	16	,	,	PUNCT
ajfa-5518	152	17	0	0	NUM
ajfa-5518	152	18	)	)	PUNCT
ajfa-5518	152	19	(	(	PUNCT
ajfa-5518	152	20	)	)	PUNCT
ajfa-5518	152	21	(	(	PUNCT
ajfa-5518	152	22	21	21	NUM
ajfa-5518	152	23	=	=	NOUN
ajfa-5518	152	24	=	=	X
ajfa-5518	152	25	εε	εε	ADP
ajfa-5518	152	26	ee	ee	PROPN
ajfa-5518	152	27	,	,	PUNCT
ajfa-5518	152	28	1	1	NUM
ajfa-5518	152	29	)	)	PUNCT
ajfa-5518	152	30	(	(	PUNCT
ajfa-5518	152	31	)	)	PUNCT
ajfa-5518	152	32	(	(	PUNCT
ajfa-5518	152	33	21	21	NUM
ajfa-5518	152	34	=	=	NOUN
ajfa-5518	152	35	=	=	X
ajfa-5518	152	36	εε	εε	ADP
ajfa-5518	152	37	vv	vv	NOUN
ajfa-5518	152	38	,	,	PUNCT
ajfa-5518	152	39	ρεε	ρεε	PROPN
ajfa-5518	152	40	=)	=)	PROPN
ajfa-5518	152	41	,	,	PUNCT
ajfa-5518	152	42	cov	cov	PROPN
ajfa-5518	152	43	(	(	PUNCT
ajfa-5518	152	44	21	21	NUM
ajfa-5518	152	45	(	(	PUNCT
ajfa-5518	152	46	9	9	NUM
ajfa-5518	152	47	)	)	PUNCT
ajfa-5518	152	48	to	to	PART
ajfa-5518	152	49	discuss	discuss	VERB
ajfa-5518	152	50	how	how	SCONJ
ajfa-5518	152	51	a	a	DET
ajfa-5518	152	52	repeated	repeat	VERB
ajfa-5518	152	53	opinion	opinion	NOUN
ajfa-5518	152	54	influences	influence	NOUN
ajfa-5518	152	55	delisting	delisting	NOUN
ajfa-5518	152	56	and	and	CCONJ
ajfa-5518	152	57	auditor	auditor	NOUN
ajfa-5518	152	58	switching	switching	NOUN
ajfa-5518	152	59	,	,	PUNCT
ajfa-5518	152	60	we	we	PRON
ajfa-5518	152	61	further	far	ADV
ajfa-5518	152	62	distinguish	distinguish	VERB
ajfa-5518	152	63	between	between	ADP
ajfa-5518	152	64	ordinary	ordinary	ADJ
ajfa-5518	152	65	igcqs	igcqs	NOUN
ajfa-5518	152	66	and	and	CCONJ
ajfa-5518	152	67	repeated	repeat	VERB
ajfa-5518	152	68	going	go	VERB
ajfa-5518	152	69	-	-	PUNCT
ajfa-5518	152	70	concern	concern	NOUN
ajfa-5518	152	71	qualified	qualified	ADJ
ajfa-5518	152	72	opinions	opinion	NOUN
ajfa-5518	152	73	(	(	PUNCT
ajfa-5518	152	74	hereafter	hereafter	NOUN
ajfa-5518	152	75	rgcq	rgcq	NOUN
ajfa-5518	152	76	)	)	PUNCT
ajfa-5518	152	77	in	in	ADP
ajfa-5518	152	78	equation	equation	NOUN
ajfa-5518	152	79	(	(	PUNCT
ajfa-5518	152	80	10	10	NUM
ajfa-5518	152	81	)	)	PUNCT
ajfa-5518	152	82	.	.	PUNCT
ajfa-5518	153	1	because	because	SCONJ
ajfa-5518	153	2	of	of	ADP
ajfa-5518	153	3	the	the	DET
ajfa-5518	153	4	time	time	NOUN
ajfa-5518	153	5	lapse	lapse	NOUN
ajfa-5518	153	6	between	between	ADP
ajfa-5518	153	7	igcq	igcq	PROPN
ajfa-5518	153	8	and	and	CCONJ
ajfa-5518	153	9	client	client	NOUN
ajfa-5518	153	10	bankruptcy	bankruptcy	NOUN
ajfa-5518	153	11	,	,	PUNCT
ajfa-5518	153	12	other	other	ADJ
ajfa-5518	153	13	factors	factor	NOUN
ajfa-5518	153	14	or	or	CCONJ
ajfa-5518	153	15	even	even	ADV
ajfa-5518	153	16	an	an	DET
ajfa-5518	153	17	rgcq	rgcq	NOUN
ajfa-5518	153	18	affecting	affect	VERB
ajfa-5518	153	19	bankruptcy	bankruptcy	NOUN
ajfa-5518	153	20	may	may	AUX
ajfa-5518	153	21	complicate	complicate	VERB
ajfa-5518	153	22	the	the	DET
ajfa-5518	153	23	self	self	NOUN
ajfa-5518	153	24	-	-	PUNCT
ajfa-5518	153	25	fulfilling	fulfil	VERB
ajfa-5518	153	26	prophecy	prophecy	NOUN
ajfa-5518	153	27	effect	effect	NOUN
ajfa-5518	153	28	.	.	PUNCT
ajfa-5518	154	1	if	if	SCONJ
ajfa-5518	154	2	the	the	DET
ajfa-5518	154	3	rgcq	rgcq	NOUN
ajfa-5518	154	4	is	be	AUX
ajfa-5518	154	5	proven	prove	VERB
ajfa-5518	154	6	insignificant	insignificant	ADJ
ajfa-5518	154	7	,	,	PUNCT
ajfa-5518	154	8	the	the	DET
ajfa-5518	154	9	qualified	qualified	ADJ
ajfa-5518	154	10	opinion	opinion	NOUN
ajfa-5518	154	11	itself	itself	PRON
ajfa-5518	154	12	may	may	AUX
ajfa-5518	154	13	not	not	PART
ajfa-5518	154	14	be	be	AUX
ajfa-5518	154	15	a	a	DET
ajfa-5518	154	16	substantial	substantial	ADJ
ajfa-5518	154	17	factor	factor	NOUN
ajfa-5518	154	18	in	in	ADP
ajfa-5518	154	19	delisting	delist	VERB
ajfa-5518	154	20	.	.	PUNCT
ajfa-5518	155	1	in	in	ADP
ajfa-5518	155	2	addition	addition	NOUN
ajfa-5518	155	3	,	,	PUNCT
ajfa-5518	155	4	according	accord	VERB
ajfa-5518	155	5	to	to	ADP
ajfa-5518	155	6	menon	menon	PROPN
ajfa-5518	155	7	and	and	CCONJ
ajfa-5518	155	8	schwartz	schwartz	PROPN
ajfa-5518	155	9	(	(	PUNCT
ajfa-5518	155	10	1985	1985	NUM
ajfa-5518	155	11	)	)	PUNCT
ajfa-5518	155	12	and	and	CCONJ
ajfa-5518	155	13	vanstraelen	vanstraelen	ADJ
ajfa-5518	155	14	(	(	PUNCT
ajfa-5518	155	15	2003	2003	NUM
ajfa-5518	155	16	)	)	PUNCT
ajfa-5518	155	17	,	,	PUNCT
ajfa-5518	155	18	we	we	PRON
ajfa-5518	155	19	wait	wait	VERB
ajfa-5518	155	20	three	three	NUM
ajfa-5518	155	21	years	year	NOUN
ajfa-5518	155	22	after	after	SCONJ
ajfa-5518	155	23	the	the	DET
ajfa-5518	155	24	igcq	igcq	PROPN
ajfa-5518	155	25	to	to	PART
ajfa-5518	155	26	discover	discover	VERB
ajfa-5518	155	27	auditor	auditor	NOUN
ajfa-5518	155	28	switching	switch	VERB
ajfa-5518	155	29	in	in	ADP
ajfa-5518	155	30	taiwan	taiwan	PROPN
ajfa-5518	155	31	.	.	PUNCT
ajfa-5518	156	1	empirically	empirically	ADV
ajfa-5518	156	2	this	this	DET
ajfa-5518	156	3	study	study	NOUN
ajfa-5518	156	4	assumes	assume	VERB
ajfa-5518	156	5	auditor	auditor	NOUN
ajfa-5518	156	6	switching	switching	NOUN
ajfa-5518	156	7	may	may	AUX
ajfa-5518	156	8	be	be	AUX
ajfa-5518	156	9	occur	occur	VERB
ajfa-5518	156	10	one	one	NUM
ajfa-5518	156	11	year	year	NOUN
ajfa-5518	156	12	after	after	ADP
ajfa-5518	156	13	igcq	igcq	PROPN
ajfa-5518	156	14	(	(	PUNCT
ajfa-5518	156	15	hereafter	hereafter	ADV
ajfa-5518	156	16	igcqy1	igcqy1	NOUN
ajfa-5518	156	17	)	)	PUNCT
ajfa-5518	156	18	,	,	PUNCT
ajfa-5518	156	19	two	two	NUM
ajfa-5518	156	20	years	year	NOUN
ajfa-5518	156	21	after	after	ADP
ajfa-5518	156	22	(	(	PUNCT
ajfa-5518	156	23	igcqy2	igcqy2	NOUN
ajfa-5518	156	24	)	)	PUNCT
ajfa-5518	156	25	,	,	PUNCT
ajfa-5518	156	26	and	and	CCONJ
ajfa-5518	156	27	three	three	NUM
ajfa-5518	156	28	years	year	NOUN
ajfa-5518	156	29	after	after	ADP
ajfa-5518	156	30	(	(	PUNCT
ajfa-5518	156	31	igcqy3	igcqy3	PROPN
ajfa-5518	156	32	)	)	PUNCT
ajfa-5518	156	33	.	.	PUNCT
ajfa-5518	157	1	in	in	ADP
ajfa-5518	157	2	our	our	PRON
ajfa-5518	157	3	study	study	NOUN
ajfa-5518	157	4	,	,	PUNCT
ajfa-5518	157	5	the	the	DET
ajfa-5518	157	6	sample	sample	NOUN
ajfa-5518	157	7	is	be	AUX
ajfa-5518	157	8	divided	divide	VERB
ajfa-5518	157	9	into	into	ADP
ajfa-5518	157	10	audit	audit	NOUN
ajfa-5518	157	11	clients	client	NOUN
ajfa-5518	157	12	with	with	ADP
ajfa-5518	157	13	and	and	CCONJ
ajfa-5518	157	14	without	without	ADP
ajfa-5518	157	15	igcq	igcq	PROPN
ajfa-5518	157	16	so	so	SCONJ
ajfa-5518	157	17	we	we	PRON
ajfa-5518	157	18	can	can	AUX
ajfa-5518	157	19	compare	compare	VERB
ajfa-5518	157	20	the	the	DET
ajfa-5518	157	21	two	two	NUM
ajfa-5518	157	22	sub	sub	ADJ
ajfa-5518	157	23	-	-	ADJ
ajfa-5518	157	24	sample	sample	ADJ
ajfa-5518	157	25	groups	group	NOUN
ajfa-5518	157	26	.	.	PUNCT
ajfa-5518	158	1	therefore	therefore	ADV
ajfa-5518	158	2	,	,	PUNCT
ajfa-5518	158	3	whether	whether	SCONJ
ajfa-5518	158	4	we	we	PRON
ajfa-5518	158	5	should	should	AUX
ajfa-5518	158	6	attribute	attribute	VERB
ajfa-5518	158	7	auditor	auditor	NOUN
ajfa-5518	158	8	switching	switch	VERB
ajfa-5518	158	9	to	to	ADP
ajfa-5518	158	10	the	the	DET
ajfa-5518	158	11	igcq	igcq	NOUN
ajfa-5518	158	12	or	or	CCONJ
ajfa-5518	158	13	simply	simply	ADV
ajfa-5518	158	14	to	to	ADP
ajfa-5518	158	15	the	the	DET
ajfa-5518	158	16	client	client	NOUN
ajfa-5518	158	17	’s	’s	PART
ajfa-5518	158	18	original	original	ADJ
ajfa-5518	158	19	financial	financial	ADJ
ajfa-5518	158	20	hardships	hardship	NOUN
ajfa-5518	158	21	could	could	AUX
ajfa-5518	158	22	be	be	AUX
ajfa-5518	158	23	clear	clear	ADJ
ajfa-5518	158	24	,	,	PUNCT
ajfa-5518	158	25	since	since	SCONJ
ajfa-5518	158	26	previous	previous	ADJ
ajfa-5518	158	27	studies	study	NOUN
ajfa-5518	158	28	suggest	suggest	VERB
ajfa-5518	158	29	firms	firm	NOUN
ajfa-5518	158	30	in	in	ADP
ajfa-5518	158	31	financial	financial	ADJ
ajfa-5518	158	32	hardship	hardship	NOUN
ajfa-5518	158	33	are	be	AUX
ajfa-5518	158	34	more	more	ADV
ajfa-5518	158	35	likely	likely	ADJ
ajfa-5518	158	36	to	to	PART
ajfa-5518	158	37	switch	switch	VERB
ajfa-5518	158	38	auditors	auditor	NOUN
ajfa-5518	158	39	.	.	PUNCT
ajfa-5518	159	1	the	the	DET
ajfa-5518	159	2	empirical	empirical	ADJ
ajfa-5518	159	3	model	model	NOUN
ajfa-5518	159	4	is	be	AUX
ajfa-5518	159	5	below	below	ADV
ajfa-5518	159	6	(	(	PUNCT
ajfa-5518	159	7	11	11	NUM
ajfa-5518	159	8	):	):	PUNCT
ajfa-5518	159	9	)	)	PUNCT
ajfa-5518	159	10	,	,	PUNCT
ajfa-5518	159	11	,	,	PUNCT
ajfa-5518	159	12	4	4	NUM
ajfa-5518	159	13	,	,	PUNCT
ajfa-5518	159	14	,	,	PUNCT
ajfa-5518	159	15	,	,	PUNCT
ajfa-5518	159	16	,	,	PUNCT
ajfa-5518	159	17	(	(	PUNCT
ajfa-5518	159	18	financesizeblossagergcqigcqfdelist	financesizeblossagergcqigcqfdelist	NOUN
ajfa-5518	159	19	=	=	SYM
ajfa-5518	159	20	(	(	PUNCT
ajfa-5518	159	21	10	10	NUM
ajfa-5518	159	22	)	)	PUNCT
ajfa-5518	159	23	)	)	PUNCT
ajfa-5518	159	24	,	,	PUNCT
ajfa-5518	159	25	,	,	PUNCT
ajfa-5518	159	26	4,,1	4,,1	NUM
ajfa-5518	159	27	(	(	PUNCT
ajfa-5518	159	28	financesizebageigcqyfswitch	financesizebageigcqyfswitch	NOUN
ajfa-5518	159	29	=	=	SYM
ajfa-5518	159	30	(	(	PUNCT
ajfa-5518	159	31	11	11	NUM
ajfa-5518	159	32	)	)	PUNCT
ajfa-5518	159	33	we	we	PRON
ajfa-5518	159	34	also	also	ADV
ajfa-5518	159	35	need	need	VERB
ajfa-5518	159	36	to	to	PART
ajfa-5518	159	37	verify	verify	VERB
ajfa-5518	159	38	whether	whether	SCONJ
ajfa-5518	159	39	delisting	delisting	NOUN
ajfa-5518	159	40	and	and	CCONJ
ajfa-5518	159	41	auditor	auditor	NOUN
ajfa-5518	159	42	switching	switching	NOUN
ajfa-5518	159	43	are	be	AUX
ajfa-5518	159	44	mutually	mutually	ADV
ajfa-5518	159	45	causally	causally	ADV
ajfa-5518	159	46	related	relate	VERB
ajfa-5518	159	47	.	.	PUNCT
ajfa-5518	160	1	since	since	SCONJ
ajfa-5518	160	2	the	the	DET
ajfa-5518	160	3	two	two	NUM
ajfa-5518	160	4	events	event	NOUN
ajfa-5518	160	5	are	be	AUX
ajfa-5518	160	6	binary	binary	ADJ
ajfa-5518	160	7	variables	variable	NOUN
ajfa-5518	160	8	,	,	PUNCT
ajfa-5518	160	9	the	the	DET
ajfa-5518	160	10	recursive	recursive	ADJ
ajfa-5518	160	11	bivariate	bivariate	ADJ
ajfa-5518	160	12	probit	probit	NOUN
ajfa-5518	160	13	model	model	NOUN
ajfa-5518	160	14	is	be	AUX
ajfa-5518	160	15	appropriate	appropriate	ADJ
ajfa-5518	160	16	to	to	PART
ajfa-5518	160	17	test	test	VERB
ajfa-5518	160	18	them	they	PRON
ajfa-5518	160	19	.	.	PUNCT
ajfa-5518	161	1	thus	thus	ADV
ajfa-5518	161	2	,	,	PUNCT
ajfa-5518	161	3	in	in	ADP
ajfa-5518	161	4	equation	equation	NOUN
ajfa-5518	161	5	(	(	PUNCT
ajfa-5518	161	6	12	12	NUM
ajfa-5518	161	7	)	)	PUNCT
ajfa-5518	161	8	,	,	PUNCT
ajfa-5518	161	9	auditor	auditor	NOUN
ajfa-5518	161	10	switching	switching	NOUN
ajfa-5518	161	11	is	be	AUX
ajfa-5518	161	12	an	an	DET
ajfa-5518	161	13	endogenous	endogenous	ADJ
ajfa-5518	161	14	variable	variable	NOUN
ajfa-5518	161	15	in	in	ADP
ajfa-5518	161	16	the	the	DET
ajfa-5518	161	17	bankruptcy	bankruptcy	NOUN
ajfa-5518	161	18	model	model	NOUN
ajfa-5518	161	19	to	to	PART
ajfa-5518	161	20	explain	explain	VERB
ajfa-5518	161	21	delisting	delist	VERB
ajfa-5518	161	22	.	.	PUNCT
ajfa-5518	162	1	in	in	ADP
ajfa-5518	162	2	addition	addition	NOUN
ajfa-5518	162	3	,	,	PUNCT
ajfa-5518	162	4	equations	equation	NOUN
ajfa-5518	162	5	(	(	PUNCT
ajfa-5518	162	6	12	12	NUM
ajfa-5518	162	7	)	)	PUNCT
ajfa-5518	162	8	and	and	CCONJ
ajfa-5518	162	9	(	(	PUNCT
ajfa-5518	162	10	13	13	NUM
ajfa-5518	162	11	)	)	PUNCT
ajfa-5518	162	12	also	also	ADV
ajfa-5518	162	13	use	use	VERB
ajfa-5518	162	14	the	the	DET
ajfa-5518	162	15	bivariate	bivariate	ADJ
ajfa-5518	162	16	probit	probit	NOUN
ajfa-5518	162	17	model	model	NOUN
ajfa-5518	162	18	to	to	PART
ajfa-5518	162	19	test	test	VERB
ajfa-5518	162	20	if	if	SCONJ
ajfa-5518	162	21	the	the	DET
ajfa-5518	162	22	two	two	NUM
ajfa-5518	162	23	events	event	NOUN
ajfa-5518	162	24	are	be	AUX
ajfa-5518	162	25	subject	subject	ADJ
ajfa-5518	162	26	to	to	ADP
ajfa-5518	162	27	other	other	ADJ
ajfa-5518	162	28	vital	vital	ADJ
ajfa-5518	162	29	unobservable	unobservable	ADJ
ajfa-5518	162	30	factors	factor	NOUN
ajfa-5518	162	31	called	call	VERB
ajfa-5518	162	32	unspecified	unspecified	ADJ
ajfa-5518	162	33	variables	variable	NOUN
ajfa-5518	162	34	.	.	PUNCT
ajfa-5518	163	1	similarly	similarly	ADV
ajfa-5518	163	2	,	,	PUNCT
ajfa-5518	163	3	in	in	ADP
ajfa-5518	163	4	equation	equation	NOUN
ajfa-5518	163	5	(	(	PUNCT
ajfa-5518	163	6	15	15	NUM
ajfa-5518	163	7	)	)	PUNCT
ajfa-5518	163	8	for	for	ADP
ajfa-5518	163	9	auditor	auditor	NOUN
ajfa-5518	163	10	switching	switching	NOUN
ajfa-5518	163	11	model	model	NOUN
ajfa-5518	163	12	,	,	PUNCT
ajfa-5518	163	13	another	another	DET
ajfa-5518	163	14	endogenous	endogenous	ADJ
ajfa-5518	163	15	variable	variable	NOUN
ajfa-5518	163	16	for	for	ADP
ajfa-5518	163	17	delisting	delisting	NOUN
ajfa-5518	163	18	is	be	AUX
ajfa-5518	163	19	used	use	VERB
ajfa-5518	163	20	to	to	PART
ajfa-5518	163	21	test	test	VERB
ajfa-5518	163	22	its	its	PRON
ajfa-5518	163	23	effect	effect	NOUN
ajfa-5518	163	24	on	on	ADP
ajfa-5518	163	25	auditor	auditor	NOUN
ajfa-5518	163	26	switching	switch	VERB
ajfa-5518	163	27	as	as	SCONJ
ajfa-5518	163	28	stated	state	VERB
ajfa-5518	163	29	in	in	ADP
ajfa-5518	163	30	the	the	DET
ajfa-5518	163	31	following	follow	VERB
ajfa-5518	163	32	recursive	recursive	ADJ
ajfa-5518	163	33	bivariate	bivariate	ADJ
ajfa-5518	163	34	probit	probit	NOUN
ajfa-5518	163	35	model	model	NOUN
ajfa-5518	163	36	to	to	PART
ajfa-5518	163	37	estimate	estimate	VERB
ajfa-5518	163	38	equation	equation	NOUN
ajfa-5518	163	39	(	(	PUNCT
ajfa-5518	163	40	14	14	NUM
ajfa-5518	163	41	)	)	PUNCT
ajfa-5518	163	42	and	and	CCONJ
ajfa-5518	163	43	(	(	PUNCT
ajfa-5518	163	44	15	15	NUM
ajfa-5518	163	45	)	)	PUNCT
ajfa-5518	163	46	.	.	PUNCT
ajfa-5518	163	47	)	)	PUNCT
ajfa-5518	164	1	,	,	PUNCT
ajfa-5518	164	2	,	,	PUNCT
ajfa-5518	164	3	4	4	NUM
ajfa-5518	164	4	,	,	PUNCT
ajfa-5518	164	5	,	,	PUNCT
ajfa-5518	164	6	,	,	PUNCT
ajfa-5518	164	7	,	,	PUNCT
ajfa-5518	164	8	,	,	PUNCT
ajfa-5518	164	9	(	(	PUNCT
ajfa-5518	164	10	financesizeblossagergcqigcqswitchfdelist	financesizeblossagergcqigcqswitchfdelist	NOUN
ajfa-5518	164	11	=	=	SYM
ajfa-5518	164	12	(	(	PUNCT
ajfa-5518	164	13	12	12	NUM
ajfa-5518	164	14	)	)	PUNCT
ajfa-5518	164	15	)	)	PUNCT
ajfa-5518	164	16	,	,	PUNCT
ajfa-5518	164	17	,	,	PUNCT
ajfa-5518	164	18	4,,1	4,,1	NUM
ajfa-5518	164	19	(	(	PUNCT
ajfa-5518	164	20	financesizebageigcqyfswitch	financesizebageigcqyfswitch	NOUN
ajfa-5518	164	21	=	=	SYM
ajfa-5518	164	22	(	(	PUNCT
ajfa-5518	164	23	13	13	NUM
ajfa-5518	164	24	)	)	PUNCT
ajfa-5518	164	25	asian	asian	ADJ
ajfa-5518	164	26	journal	journal	NOUN
ajfa-5518	164	27	of	of	ADP
ajfa-5518	164	28	finance	finance	PROPN
ajfa-5518	164	29	&	&	CCONJ
ajfa-5518	164	30	accounting	accounting	PROPN
ajfa-5518	164	31	issn	issn	PROPN
ajfa-5518	164	32	1946	1946	NUM
ajfa-5518	164	33	-	-	PUNCT
ajfa-5518	164	34	052x	052x	PROPN
ajfa-5518	164	35	2014	2014	NUM
ajfa-5518	164	36	,	,	PUNCT
ajfa-5518	164	37	vol	vol	NOUN
ajfa-5518	164	38	.	.	PROPN
ajfa-5518	164	39	6	6	NUM
ajfa-5518	164	40	,	,	PUNCT
ajfa-5518	164	41	no	no	INTJ
ajfa-5518	164	42	.	.	NOUN
ajfa-5518	164	43	1	1	NUM
ajfa-5518	164	44	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	164	45	376	376	NUM
ajfa-5518	164	46	)	)	PUNCT
ajfa-5518	164	47	,	,	PUNCT
ajfa-5518	164	48	,	,	PUNCT
ajfa-5518	164	49	4	4	NUM
ajfa-5518	164	50	,	,	PUNCT
ajfa-5518	164	51	,	,	PUNCT
ajfa-5518	164	52	,	,	PUNCT
ajfa-5518	164	53	,	,	PUNCT
ajfa-5518	164	54	(	(	PUNCT
ajfa-5518	164	55	financesizeblossagergcqigcqfdelist	financesizeblossagergcqigcqfdelist	NOUN
ajfa-5518	164	56	=	=	SYM
ajfa-5518	164	57	(	(	PUNCT
ajfa-5518	164	58	14	14	NUM
ajfa-5518	164	59	)	)	PUNCT
ajfa-5518	164	60	)	)	PUNCT
ajfa-5518	164	61	,	,	PUNCT
ajfa-5518	164	62	,	,	PUNCT
ajfa-5518	164	63	4,,1	4,,1	NUM
ajfa-5518	164	64	,	,	PUNCT
ajfa-5518	164	65	(	(	PUNCT
ajfa-5518	164	66	financesizebageigcqydelistfswitch	financesizebageigcqydelistfswitch	NOUN
ajfa-5518	164	67	=	=	SYM
ajfa-5518	164	68	(	(	PUNCT
ajfa-5518	164	69	15	15	NUM
ajfa-5518	164	70	)	)	PUNCT
ajfa-5518	164	71	for	for	ADP
ajfa-5518	164	72	comparison	comparison	NOUN
ajfa-5518	164	73	with	with	ADP
ajfa-5518	164	74	the	the	DET
ajfa-5518	164	75	bivariate	bivariate	ADJ
ajfa-5518	164	76	prodbit	prodbit	NOUN
ajfa-5518	164	77	model	model	NOUN
ajfa-5518	164	78	in	in	ADP
ajfa-5518	164	79	equations	equation	NOUN
ajfa-5518	164	80	(	(	PUNCT
ajfa-5518	164	81	10	10	NUM
ajfa-5518	164	82	-	-	SYM
ajfa-5518	164	83	15	15	NUM
ajfa-5518	164	84	)	)	PUNCT
ajfa-5518	164	85	,	,	PUNCT
ajfa-5518	164	86	equation	equation	NOUN
ajfa-5518	164	87	(	(	PUNCT
ajfa-5518	164	88	16	16	NUM
ajfa-5518	164	89	)	)	PUNCT
ajfa-5518	164	90	and	and	CCONJ
ajfa-5518	164	91	(	(	PUNCT
ajfa-5518	164	92	17	17	NUM
ajfa-5518	164	93	)	)	PUNCT
ajfa-5518	164	94	are	be	AUX
ajfa-5518	164	95	added	add	VERB
ajfa-5518	164	96	to	to	PART
ajfa-5518	164	97	determine	determine	VERB
ajfa-5518	164	98	delisting	delisting	NOUN
ajfa-5518	164	99	and	and	CCONJ
ajfa-5518	164	100	audit	audit	NOUN
ajfa-5518	164	101	switching	switch	VERB
ajfa-5518	164	102	respectively	respectively	ADV
ajfa-5518	164	103	.	.	PUNCT
ajfa-5518	164	104	)	)	PUNCT
ajfa-5518	165	1	,	,	PUNCT
ajfa-5518	165	2	,	,	PUNCT
ajfa-5518	165	3	4	4	NUM
ajfa-5518	165	4	,	,	PUNCT
ajfa-5518	165	5	,	,	PUNCT
ajfa-5518	165	6	,	,	PUNCT
ajfa-5518	165	7	,	,	PUNCT
ajfa-5518	165	8	(	(	PUNCT
ajfa-5518	165	9	financesizeblossagergcqigcqfdelist	financesizeblossagergcqigcqfdelist	NOUN
ajfa-5518	165	10	=	=	SYM
ajfa-5518	165	11	(	(	PUNCT
ajfa-5518	165	12	16	16	NUM
ajfa-5518	165	13	)	)	PUNCT
ajfa-5518	165	14	)	)	PUNCT
ajfa-5518	165	15	,	,	PUNCT
ajfa-5518	165	16	,	,	PUNCT
ajfa-5518	165	17	4,,3,2,1	4,,3,2,1	NUM
ajfa-5518	165	18	(	(	PUNCT
ajfa-5518	165	19	financesizebageigcqyigcqyigcqyfswitch	financesizebageigcqyigcqyigcqyfswitch	NOUN
ajfa-5518	165	20	=	=	SYM
ajfa-5518	165	21	(	(	PUNCT
ajfa-5518	165	22	17	17	NUM
ajfa-5518	165	23	)	)	SYM
ajfa-5518	165	24	4	4	NUM
ajfa-5518	165	25	.	.	PUNCT
ajfa-5518	165	26	sample	sample	NOUN
ajfa-5518	165	27	design	design	NOUN
ajfa-5518	165	28	and	and	CCONJ
ajfa-5518	165	29	empirical	empirical	ADJ
ajfa-5518	165	30	results	result	NOUN
ajfa-5518	165	31	the	the	DET
ajfa-5518	165	32	sample	sample	NOUN
ajfa-5518	165	33	design	design	NOUN
ajfa-5518	165	34	divides	divide	VERB
ajfa-5518	165	35	taiwanese	taiwanese	ADJ
ajfa-5518	165	36	public	public	ADJ
ajfa-5518	165	37	firms	firm	NOUN
ajfa-5518	165	38	into	into	ADP
ajfa-5518	165	39	three	three	NUM
ajfa-5518	165	40	sub	sub	ADJ
ajfa-5518	165	41	-	-	ADJ
ajfa-5518	165	42	sample	sample	ADJ
ajfa-5518	165	43	groups	group	NOUN
ajfa-5518	165	44	based	base	VERB
ajfa-5518	165	45	on	on	ADP
ajfa-5518	165	46	previous	previous	ADJ
ajfa-5518	165	47	studies	study	NOUN
ajfa-5518	165	48	(	(	PUNCT
ajfa-5518	165	49	citron	citron	NOUN
ajfa-5518	165	50	and	and	CCONJ
ajfa-5518	165	51	taffler	taffler	NOUN
ajfa-5518	165	52	,	,	PUNCT
ajfa-5518	165	53	1992	1992	NUM
ajfa-5518	165	54	,	,	PUNCT
ajfa-5518	165	55	2001	2001	NUM
ajfa-5518	165	56	;	;	PUNCT
ajfa-5518	165	57	louwers	louwer	NOUN
ajfa-5518	165	58	et	et	PROPN
ajfa-5518	165	59	al	al	PROPN
ajfa-5518	165	60	.	.	PROPN
ajfa-5518	165	61	,	,	PUNCT
ajfa-5518	165	62	1999	1999	NUM
ajfa-5518	165	63	)	)	PUNCT
ajfa-5518	165	64	.	.	PUNCT
ajfa-5518	166	1	the	the	DET
ajfa-5518	166	2	first	first	ADJ
ajfa-5518	166	3	group	group	NOUN
ajfa-5518	166	4	includes	include	VERB
ajfa-5518	166	5	34	34	NUM
ajfa-5518	166	6	public	public	ADJ
ajfa-5518	166	7	firms	firm	NOUN
ajfa-5518	166	8	receiving	receive	VERB
ajfa-5518	166	9	igcqs	igcqs	NOUN
ajfa-5518	166	10	from	from	ADP
ajfa-5518	166	11	1987	1987	NUM
ajfa-5518	166	12	to	to	ADP
ajfa-5518	166	13	2010	2010	NUM
ajfa-5518	166	14	but	but	CCONJ
ajfa-5518	166	15	continued	continue	VERB
ajfa-5518	166	16	operation	operation	NOUN
ajfa-5518	166	17	until	until	ADP
ajfa-5518	166	18	the	the	DET
ajfa-5518	166	19	end	end	NOUN
ajfa-5518	166	20	of	of	ADP
ajfa-5518	166	21	research	research	NOUN
ajfa-5518	166	22	.	.	PUNCT
ajfa-5518	167	1	the	the	DET
ajfa-5518	167	2	second	second	ADJ
ajfa-5518	167	3	group	group	NOUN
ajfa-5518	167	4	includes	include	VERB
ajfa-5518	167	5	167	167	NUM
ajfa-5518	167	6	already	already	ADV
ajfa-5518	167	7	delisted	delist	VERB
ajfa-5518	167	8	companies	company	NOUN
ajfa-5518	167	9	who	who	PRON
ajfa-5518	167	10	received	receive	VERB
ajfa-5518	167	11	igcqs	igcqs	NOUN
ajfa-5518	167	12	during	during	ADP
ajfa-5518	167	13	the	the	DET
ajfa-5518	167	14	same	same	ADJ
ajfa-5518	167	15	period	period	NOUN
ajfa-5518	167	16	.	.	PUNCT
ajfa-5518	168	1	the	the	DET
ajfa-5518	168	2	third	third	ADJ
ajfa-5518	168	3	group	group	NOUN
ajfa-5518	168	4	is	be	AUX
ajfa-5518	168	5	the	the	DET
ajfa-5518	168	6	control	control	NOUN
ajfa-5518	168	7	group	group	NOUN
ajfa-5518	168	8	with	with	ADP
ajfa-5518	168	9	a	a	DET
ajfa-5518	168	10	total	total	NOUN
ajfa-5518	168	11	of	of	ADP
ajfa-5518	168	12	557	557	NUM
ajfa-5518	168	13	public	public	ADJ
ajfa-5518	168	14	companies	company	NOUN
ajfa-5518	168	15	being	be	AUX
ajfa-5518	168	16	in	in	ADP
ajfa-5518	168	17	operation	operation	NOUN
ajfa-5518	168	18	who	who	PRON
ajfa-5518	168	19	may	may	AUX
ajfa-5518	168	20	receive	receive	VERB
ajfa-5518	168	21	igcos	igcos	NOUN
ajfa-5518	168	22	during	during	ADP
ajfa-5518	168	23	the	the	DET
ajfa-5518	168	24	sample	sample	NOUN
ajfa-5518	168	25	period	period	NOUN
ajfa-5518	168	26	.	.	PUNCT
ajfa-5518	169	1	only	only	ADV
ajfa-5518	169	2	public	public	ADJ
ajfa-5518	169	3	firms	firm	NOUN
ajfa-5518	169	4	with	with	ADP
ajfa-5518	169	5	complete	complete	ADJ
ajfa-5518	169	6	information	information	NOUN
ajfa-5518	169	7	are	be	AUX
ajfa-5518	169	8	included	include	VERB
ajfa-5518	169	9	into	into	ADP
ajfa-5518	169	10	the	the	DET
ajfa-5518	169	11	entire	entire	ADJ
ajfa-5518	169	12	sample	sample	NOUN
ajfa-5518	169	13	.	.	PUNCT
ajfa-5518	170	1	criteria	criterion	NOUN
ajfa-5518	170	2	used	use	VERB
ajfa-5518	170	3	to	to	PART
ajfa-5518	170	4	match	match	VERB
ajfa-5518	170	5	samples	sample	NOUN
ajfa-5518	170	6	are	be	AUX
ajfa-5518	170	7	sample	sample	NOUN
ajfa-5518	170	8	period	period	NOUN
ajfa-5518	170	9	,	,	PUNCT
ajfa-5518	170	10	industry	industry	NOUN
ajfa-5518	170	11	classification	classification	NOUN
ajfa-5518	170	12	,	,	PUNCT
ajfa-5518	170	13	and	and	CCONJ
ajfa-5518	170	14	company	company	NOUN
ajfa-5518	170	15	size	size	NOUN
ajfa-5518	170	16	.	.	PUNCT
ajfa-5518	171	1	all	all	DET
ajfa-5518	171	2	sample	sample	NOUN
ajfa-5518	171	3	data	datum	NOUN
ajfa-5518	171	4	was	be	AUX
ajfa-5518	171	5	obtained	obtain	VERB
ajfa-5518	171	6	from	from	ADP
ajfa-5518	171	7	the	the	DET
ajfa-5518	171	8	market	market	NOUN
ajfa-5518	171	9	observation	observation	NOUN
ajfa-5518	171	10	post	post	NOUN
ajfa-5518	171	11	system	system	NOUN
ajfa-5518	171	12	of	of	ADP
ajfa-5518	171	13	the	the	DET
ajfa-5518	171	14	taiwan	taiwan	PROPN
ajfa-5518	171	15	stock	stock	NOUN
ajfa-5518	171	16	exchange	exchange	PROPN
ajfa-5518	171	17	and	and	CCONJ
ajfa-5518	171	18	from	from	ADP
ajfa-5518	171	19	the	the	DET
ajfa-5518	171	20	taiwan	taiwan	PROPN
ajfa-5518	171	21	economic	economic	ADJ
ajfa-5518	171	22	journal	journal	PROPN
ajfa-5518	171	23	.	.	PUNCT
ajfa-5518	172	1	table	table	NOUN
ajfa-5518	172	2	2a&2b	2a&2b	X
ajfa-5518	172	3	provide	provide	VERB
ajfa-5518	172	4	sub	sub	ADJ
ajfa-5518	172	5	-	-	ADJ
ajfa-5518	172	6	sample	sample	ADJ
ajfa-5518	172	7	firm	firm	ADJ
ajfa-5518	172	8	distribution	distribution	NOUN
ajfa-5518	172	9	by	by	ADP
ajfa-5518	172	10	audit	audit	NOUN
ajfa-5518	172	11	opinion	opinion	NOUN
ajfa-5518	172	12	(	(	PUNCT
ajfa-5518	172	13	igcq	igcq	PROPN
ajfa-5518	172	14	:	:	PUNCT
ajfa-5518	172	15	26.5	26.5	NUM
ajfa-5518	172	16	%	%	NOUN
ajfa-5518	172	17	vs.	vs.	ADP
ajfa-5518	172	18	non	non	ADJ
ajfa-5518	172	19	-	-	ADJ
ajfa-5518	172	20	igcq	igcq	ADJ
ajfa-5518	172	21	:	:	PUNCT
ajfa-5518	172	22	73.5	73.5	NUM
ajfa-5518	172	23	%	%	NOUN
ajfa-5518	172	24	)	)	PUNCT
ajfa-5518	172	25	,	,	PUNCT
ajfa-5518	172	26	delisting	delist	VERB
ajfa-5518	172	27	(	(	PUNCT
ajfa-5518	172	28	yes	yes	INTJ
ajfa-5518	172	29	:	:	PUNCT
ajfa-5518	172	30	71.0	71.0	NUM
ajfa-5518	172	31	%	%	NOUN
ajfa-5518	172	32	vs.	vs.	ADP
ajfa-5518	172	33	no	no	NOUN
ajfa-5518	172	34	:	:	PUNCT
ajfa-5518	172	35	29.0	29.0	NUM
ajfa-5518	172	36	%	%	NOUN
ajfa-5518	172	37	)	)	PUNCT
ajfa-5518	172	38	and	and	CCONJ
ajfa-5518	172	39	auditor	auditor	NOUN
ajfa-5518	172	40	switching	switching	NOUN
ajfa-5518	172	41	(	(	PUNCT
ajfa-5518	172	42	yes	yes	INTJ
ajfa-5518	172	43	:	:	PUNCT
ajfa-5518	172	44	20.1	20.1	NUM
ajfa-5518	172	45	%	%	NOUN
ajfa-5518	172	46	vs.	vs.	ADP
ajfa-5518	172	47	no	no	NOUN
ajfa-5518	172	48	:	:	PUNCT
ajfa-5518	172	49	79.9	79.9	NUM
ajfa-5518	172	50	%	%	NOUN
ajfa-5518	172	51	)	)	PUNCT
ajfa-5518	172	52	to	to	PART
ajfa-5518	172	53	examine	examine	VERB
ajfa-5518	172	54	the	the	DET
ajfa-5518	172	55	self	self	NOUN
ajfa-5518	172	56	-	-	PUNCT
ajfa-5518	172	57	fulfilling	fulfil	VERB
ajfa-5518	172	58	prophecy	prophecy	NOUN
ajfa-5518	172	59	effect	effect	NOUN
ajfa-5518	172	60	in	in	ADP
ajfa-5518	172	61	taiwan	taiwan	PROPN
ajfa-5518	172	62	.	.	PUNCT
ajfa-5518	173	1	to	to	PART
ajfa-5518	173	2	verify	verify	VERB
ajfa-5518	173	3	model	model	NOUN
ajfa-5518	173	4	stability	stability	NOUN
ajfa-5518	173	5	,	,	PUNCT
ajfa-5518	173	6	firms	firm	NOUN
ajfa-5518	173	7	were	be	AUX
ajfa-5518	173	8	further	far	ADV
ajfa-5518	173	9	divided	divide	VERB
ajfa-5518	173	10	into	into	ADP
ajfa-5518	173	11	sub	sub	ADJ
ajfa-5518	173	12	-	-	ADJ
ajfa-5518	173	13	sample	sample	ADJ
ajfa-5518	173	14	groups	group	NOUN
ajfa-5518	173	15	of	of	ADP
ajfa-5518	173	16	delisting	delisting	NOUN
ajfa-5518	173	17	and	and	CCONJ
ajfa-5518	173	18	auditor	auditor	NOUN
ajfa-5518	173	19	switching	switching	NOUN
ajfa-5518	173	20	.	.	PUNCT
ajfa-5518	174	1	asian	asian	ADJ
ajfa-5518	174	2	journal	journal	PROPN
ajfa-5518	174	3	of	of	ADP
ajfa-5518	174	4	finance	finance	PROPN
ajfa-5518	174	5	&	&	CCONJ
ajfa-5518	174	6	accounting	accounting	PROPN
ajfa-5518	174	7	issn	issn	PROPN
ajfa-5518	174	8	1946	1946	NUM
ajfa-5518	174	9	-	-	PUNCT
ajfa-5518	174	10	052x	052x	PROPN
ajfa-5518	174	11	2014	2014	NUM
ajfa-5518	174	12	,	,	PUNCT
ajfa-5518	174	13	vol	vol	NOUN
ajfa-5518	174	14	.	.	PROPN
ajfa-5518	175	1	6	6	NUM
ajfa-5518	175	2	,	,	PUNCT
ajfa-5518	175	3	no	no	INTJ
ajfa-5518	175	4	.	.	NOUN
ajfa-5518	175	5	1	1	NUM
ajfa-5518	175	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	175	7	377	377	NUM
ajfa-5518	175	8	table	table	NOUN
ajfa-5518	175	9	2a	2a	NUM
ajfa-5518	175	10	.	.	PUNCT
ajfa-5518	175	11	:	:	PUNCT
ajfa-5518	176	1	sub	sub	ADJ
ajfa-5518	176	2	-	-	ADJ
ajfa-5518	176	3	sample	sample	ADJ
ajfa-5518	176	4	firm	firm	ADJ
ajfa-5518	176	5	numbers	number	NOUN
ajfa-5518	176	6	by	by	ADP
ajfa-5518	176	7	audit	audit	NOUN
ajfa-5518	176	8	opinion	opinion	NOUN
ajfa-5518	176	9	and	and	CCONJ
ajfa-5518	176	10	market	market	NOUN
ajfa-5518	176	11	delisting	delist	VERB
ajfa-5518	176	12	if	if	SCONJ
ajfa-5518	176	13	igcq	igcq	PROPN
ajfa-5518	176	14	firms	firm	NOUN
ajfa-5518	176	15	if	if	SCONJ
ajfa-5518	176	16	market	market	NOUN
ajfa-5518	176	17	delisting	delisting	NOUN
ajfa-5518	176	18	firms	firm	NOUN
ajfa-5518	176	19	no	no	DET
ajfa-5518	176	20	�	�	PROPN
ajfa-5518	176	21	yes	yes	NOUN
ajfa-5518	176	22	�	�	PROPN
ajfa-5518	176	23	total	total	ADJ
ajfa-5518	176	24	yes¶	yes¶	PROPN
ajfa-5518	176	25	34	34	NUM
ajfa-5518	176	26	167	167	NUM
ajfa-5518	176	27	201	201	NUM
ajfa-5518	176	28	(	(	PUNCT
ajfa-5518	176	29	26.5	26.5	NUM
ajfa-5518	176	30	%	%	NOUN
ajfa-5518	176	31	)	)	PUNCT
ajfa-5518	176	32	no	no	DET
ajfa-5518	176	33	504	504	NUM
ajfa-5518	176	34	53	53	NUM
ajfa-5518	176	35	557	557	NUM
ajfa-5518	176	36	(	(	PUNCT
ajfa-5518	176	37	73.5	73.5	NUM
ajfa-5518	176	38	%	%	NOUN
ajfa-5518	176	39	)	)	PUNCT
ajfa-5518	176	40	total	total	NOUN
ajfa-5518	176	41	538	538	NUM
ajfa-5518	176	42	(	(	PUNCT
ajfa-5518	176	43	71.0	71.0	NUM
ajfa-5518	176	44	%	%	NOUN
ajfa-5518	176	45	)	)	PUNCT
ajfa-5518	176	46	220	220	NUM
ajfa-5518	176	47	(	(	PUNCT
ajfa-5518	176	48	29.0	29.0	NUM
ajfa-5518	176	49	%	%	NOUN
ajfa-5518	176	50	)	)	PUNCT
ajfa-5518	176	51	758	758	NUM
ajfa-5518	176	52	(	(	PUNCT
ajfa-5518	176	53	100.0%)§	100.0%)§	NUM
ajfa-5518	176	54	table	table	NOUN
ajfa-5518	176	55	2b	2b	NOUN
ajfa-5518	176	56	:	:	PUNCT
ajfa-5518	176	57	sub	sub	ADJ
ajfa-5518	176	58	-	-	ADJ
ajfa-5518	176	59	sample	sample	ADJ
ajfa-5518	176	60	firm	firm	ADJ
ajfa-5518	176	61	numbers	number	NOUN
ajfa-5518	176	62	by	by	ADP
ajfa-5518	176	63	audit	audit	NOUN
ajfa-5518	176	64	opinion	opinion	NOUN
ajfa-5518	176	65	and	and	CCONJ
ajfa-5518	176	66	auditor	auditor	NOUN
ajfa-5518	176	67	switching	switch	VERB
ajfa-5518	176	68	if	if	SCONJ
ajfa-5518	176	69	igcq	igcq	PROPN
ajfa-5518	176	70	firms	firm	NOUN
ajfa-5518	176	71	if	if	SCONJ
ajfa-5518	176	72	auditor	auditor	NOUN
ajfa-5518	176	73	switching	switch	VERB
ajfa-5518	176	74	firms	firm	NOUN
ajfa-5518	177	1	no	no	INTJ
ajfa-5518	177	2	yes	yes	INTJ
ajfa-5518	177	3	total	total	ADJ
ajfa-5518	178	1	yes	yes	INTJ
ajfa-5518	178	2	49	49	NUM
ajfa-5518	178	3	152	152	NUM
ajfa-5518	178	4	201	201	NUM
ajfa-5518	178	5	(	(	PUNCT
ajfa-5518	178	6	26.5	26.5	NUM
ajfa-5518	178	7	%	%	NOUN
ajfa-5518	178	8	)	)	PUNCT
ajfa-5518	179	1	no	no	DET
ajfa-5518	179	2	557	557	NUM
ajfa-5518	179	3	0	0	NUM
ajfa-5518	179	4	557	557	NUM
ajfa-5518	179	5	(	(	PUNCT
ajfa-5518	179	6	73.5	73.5	NUM
ajfa-5518	179	7	%	%	NOUN
ajfa-5518	179	8	)	)	PUNCT
ajfa-5518	179	9	total	total	NOUN
ajfa-5518	179	10	606	606	NUM
ajfa-5518	179	11	(	(	PUNCT
ajfa-5518	179	12	79.9	79.9	NUM
ajfa-5518	179	13	%	%	NOUN
ajfa-5518	179	14	)	)	PUNCT
ajfa-5518	179	15	152	152	NUM
ajfa-5518	179	16	(	(	PUNCT
ajfa-5518	179	17	20.1	20.1	NUM
ajfa-5518	179	18	%	%	NOUN
ajfa-5518	179	19	)	)	PUNCT
ajfa-5518	179	20	758	758	NUM
ajfa-5518	179	21	(	(	PUNCT
ajfa-5518	179	22	100.0	100.0	NUM
ajfa-5518	179	23	%	%	NOUN
ajfa-5518	179	24	)	)	PUNCT
ajfa-5518	179	25	�	�	PROPN
ajfa-5518	179	26	not	not	PART
ajfa-5518	179	27	occurring	occur	VERB
ajfa-5518	179	28	market	market	NOUN
ajfa-5518	179	29	delisting	delisting	NOUN
ajfa-5518	179	30	or	or	CCONJ
ajfa-5518	179	31	auditor	auditor	NOUN
ajfa-5518	179	32	switching	switch	VERB
ajfa-5518	179	33	until	until	ADP
ajfa-5518	179	34	sampling	sample	VERB
ajfa-5518	179	35	time	time	NOUN
ajfa-5518	179	36	in	in	ADP
ajfa-5518	179	37	2010	2010	NUM
ajfa-5518	179	38	.	.	PUNCT
ajfa-5518	180	1	�	�	PROPN
ajfa-5518	180	2	occurring	occur	VERB
ajfa-5518	180	3	market	market	NOUN
ajfa-5518	180	4	delisting	delisting	NOUN
ajfa-5518	180	5	or	or	CCONJ
ajfa-5518	180	6	auditor	auditor	NOUN
ajfa-5518	180	7	switching	switch	VERB
ajfa-5518	180	8	during	during	ADP
ajfa-5518	180	9	the	the	DET
ajfa-5518	180	10	period	period	NOUN
ajfa-5518	180	11	of	of	ADP
ajfa-5518	180	12	1987	1987	NUM
ajfa-5518	180	13	-	-	SYM
ajfa-5518	180	14	2010	2010	NUM
ajfa-5518	180	15	.	.	PUNCT
ajfa-5518	181	1	¶	¶	PROPN
ajfa-5518	181	2	if	if	SCONJ
ajfa-5518	181	3	firms	firm	NOUN
ajfa-5518	181	4	issued	issue	VERB
ajfa-5518	181	5	with	with	ADP
ajfa-5518	181	6	igcq	igcq	PROPN
ajfa-5518	181	7	during	during	ADP
ajfa-5518	181	8	1987	1987	NUM
ajfa-5518	181	9	-	-	SYM
ajfa-5518	181	10	2010	2010	NUM
ajfa-5518	181	11	.	.	PUNCT
ajfa-5518	182	1	§	§	PROPN
ajfa-5518	182	2	total	total	ADJ
ajfa-5518	182	3	sample	sample	NOUN
ajfa-5518	182	4	includes	include	VERB
ajfa-5518	182	5	758	758	NUM
ajfa-5518	182	6	public	public	ADJ
ajfa-5518	182	7	firms	firm	NOUN
ajfa-5518	182	8	and	and	CCONJ
ajfa-5518	182	9	a	a	DET
ajfa-5518	182	10	sub	sub	NOUN
ajfa-5518	182	11	-	-	NOUN
ajfa-5518	182	12	sample	sample	NOUN
ajfa-5518	182	13	of	of	ADP
ajfa-5518	182	14	557	557	NUM
ajfa-5518	182	15	(	(	PUNCT
ajfa-5518	182	16	73.5	73.5	NUM
ajfa-5518	182	17	%	%	NOUN
ajfa-5518	182	18	)	)	PUNCT
ajfa-5518	182	19	non	non	ADJ
ajfa-5518	182	20	-	-	ADJ
ajfa-5518	182	21	igcq	igcq	ADJ
ajfa-5518	182	22	firms	firm	NOUN
ajfa-5518	182	23	is	be	AUX
ajfa-5518	182	24	the	the	DET
ajfa-5518	182	25	controlling	control	VERB
ajfa-5518	182	26	sample	sample	NOUN
ajfa-5518	182	27	,	,	PUNCT
ajfa-5518	182	28	matching	match	VERB
ajfa-5518	182	29	with	with	ADP
ajfa-5518	182	30	201	201	NUM
ajfa-5518	182	31	igcq	igcq	ADJ
ajfa-5518	182	32	firms	firm	NOUN
ajfa-5518	182	33	(	(	PUNCT
ajfa-5518	182	34	26.5	26.5	NUM
ajfa-5518	182	35	%	%	NOUN
ajfa-5518	182	36	)	)	PUNCT
ajfa-5518	182	37	based	base	VERB
ajfa-5518	182	38	on	on	ADP
ajfa-5518	182	39	the	the	DET
ajfa-5518	182	40	year	year	NOUN
ajfa-5518	182	41	,	,	PUNCT
ajfa-5518	182	42	industry	industry	NOUN
ajfa-5518	182	43	,	,	PUNCT
ajfa-5518	182	44	and	and	CCONJ
ajfa-5518	182	45	companies	company	NOUN
ajfa-5518	182	46	size	size	VERB
ajfa-5518	182	47	.	.	PUNCT
ajfa-5518	183	1	table	table	NOUN
ajfa-5518	183	2	3	3	NUM
ajfa-5518	183	3	states	state	VERB
ajfa-5518	183	4	the	the	DET
ajfa-5518	183	5	descriptive	descriptive	ADJ
ajfa-5518	183	6	statistics	statistic	NOUN
ajfa-5518	183	7	for	for	ADP
ajfa-5518	183	8	the	the	DET
ajfa-5518	183	9	research	research	NOUN
ajfa-5518	183	10	variables	variable	NOUN
ajfa-5518	183	11	.	.	PUNCT
ajfa-5518	184	1	delisted	delist	VERB
ajfa-5518	184	2	firms	firm	NOUN
ajfa-5518	184	3	consist	consist	VERB
ajfa-5518	184	4	of	of	ADP
ajfa-5518	184	5	29	29	NUM
ajfa-5518	184	6	%	%	NOUN
ajfa-5518	184	7	of	of	ADP
ajfa-5518	184	8	the	the	DET
ajfa-5518	184	9	entire	entire	ADJ
ajfa-5518	184	10	sample	sample	NOUN
ajfa-5518	184	11	,	,	PUNCT
ajfa-5518	184	12	with	with	ADP
ajfa-5518	184	13	a	a	DET
ajfa-5518	184	14	ratio	ratio	NOUN
ajfa-5518	184	15	of	of	ADP
ajfa-5518	184	16	1:2.5	1:2.5	NUM
ajfa-5518	184	17	to	to	ADP
ajfa-5518	184	18	non	non	ADJ
ajfa-5518	184	19	-	-	ADJ
ajfa-5518	184	20	delisted	delisted	ADJ
ajfa-5518	184	21	firms	firm	NOUN
ajfa-5518	184	22	.	.	PUNCT
ajfa-5518	185	1	the	the	DET
ajfa-5518	185	2	ratio	ratio	NOUN
ajfa-5518	185	3	is	be	AUX
ajfa-5518	185	4	not	not	PART
ajfa-5518	185	5	1:1	1:1	NUM
ajfa-5518	185	6	to	to	PART
ajfa-5518	185	7	avoid	avoid	VERB
ajfa-5518	185	8	overestimating	overestimate	VERB
ajfa-5518	185	9	the	the	DET
ajfa-5518	185	10	sample	sample	NOUN
ajfa-5518	185	11	of	of	ADP
ajfa-5518	185	12	delisted	delisted	ADJ
ajfa-5518	185	13	firms	firm	NOUN
ajfa-5518	185	14	.	.	PUNCT
ajfa-5518	186	1	auditor	auditor	NOUN
ajfa-5518	186	2	-	-	PUNCT
ajfa-5518	186	3	switching	switch	VERB
ajfa-5518	186	4	firms	firm	NOUN
ajfa-5518	186	5	consist	consist	VERB
ajfa-5518	186	6	of	of	ADP
ajfa-5518	186	7	20	20	NUM
ajfa-5518	186	8	%	%	NOUN
ajfa-5518	186	9	of	of	ADP
ajfa-5518	186	10	the	the	DET
ajfa-5518	186	11	sample	sample	NOUN
ajfa-5518	186	12	.	.	PUNCT
ajfa-5518	187	1	among	among	ADP
ajfa-5518	187	2	igcq	igcq	PROPN
ajfa-5518	187	3	firms	firm	NOUN
ajfa-5518	187	4	,	,	PUNCT
ajfa-5518	187	5	there	there	PRON
ajfa-5518	187	6	are	be	VERB
ajfa-5518	187	7	167	167	NUM
ajfa-5518	187	8	delisting	delisting	ADJ
ajfa-5518	187	9	firms	firm	NOUN
ajfa-5518	187	10	,	,	PUNCT
ajfa-5518	187	11	34	34	NUM
ajfa-5518	187	12	non	non	ADJ
ajfa-5518	187	13	-	-	ADJ
ajfa-5518	187	14	delisting	delisting	ADJ
ajfa-5518	187	15	firms	firm	NOUN
ajfa-5518	187	16	and	and	CCONJ
ajfa-5518	187	17	152	152	NUM
ajfa-5518	187	18	auditor	auditor	NOUN
ajfa-5518	187	19	switching	switch	VERB
ajfa-5518	187	20	firms	firm	NOUN
ajfa-5518	187	21	.	.	PUNCT
ajfa-5518	188	1	of	of	ADP
ajfa-5518	188	2	the	the	DET
ajfa-5518	188	3	entire	entire	ADJ
ajfa-5518	188	4	sample	sample	NOUN
ajfa-5518	188	5	firms	firm	NOUN
ajfa-5518	188	6	,	,	PUNCT
ajfa-5518	188	7	26.5	26.5	NUM
ajfa-5518	188	8	%	%	NOUN
ajfa-5518	188	9	are	be	AUX
ajfa-5518	188	10	igcq	igcq	ADJ
ajfa-5518	188	11	firms	firm	NOUN
ajfa-5518	188	12	and	and	CCONJ
ajfa-5518	188	13	15.4	15.4	NUM
ajfa-5518	188	14	%	%	NOUN
ajfa-5518	188	15	are	be	AUX
ajfa-5518	188	16	rgcq	rgcq	ADJ
ajfa-5518	188	17	firms	firm	NOUN
ajfa-5518	188	18	.	.	PUNCT
ajfa-5518	189	1	there	there	PRON
ajfa-5518	189	2	are	be	VERB
ajfa-5518	189	3	11.1	11.1	NUM
ajfa-5518	189	4	%	%	NOUN
ajfa-5518	189	5	igcq	igcq	NOUN
ajfa-5518	189	6	firms	firm	NOUN
ajfa-5518	189	7	incurring	incur	VERB
ajfa-5518	189	8	auditor	auditor	NOUN
ajfa-5518	189	9	switching	switch	VERB
ajfa-5518	189	10	one	one	NUM
ajfa-5518	189	11	year	year	NOUN
ajfa-5518	189	12	after	after	ADP
ajfa-5518	189	13	the	the	DET
ajfa-5518	189	14	igcq	igcq	PROPN
ajfa-5518	189	15	.	.	PUNCT
ajfa-5518	190	1	among	among	ADP
ajfa-5518	190	2	the	the	DET
ajfa-5518	190	3	igcq	igcq	PROPN
ajfa-5518	190	4	firms	firm	NOUN
ajfa-5518	190	5	,	,	PUNCT
ajfa-5518	190	6	44.9	44.9	NUM
ajfa-5518	190	7	%	%	NOUN
ajfa-5518	190	8	of	of	ADP
ajfa-5518	190	9	delisting	delist	VERB
ajfa-5518	190	10	firms	firm	NOUN
ajfa-5518	190	11	also	also	ADV
ajfa-5518	190	12	have	have	VERB
ajfa-5518	190	13	auditor	auditor	NOUN
ajfa-5518	190	14	switching	switching	NOUN
ajfa-5518	190	15	but	but	CCONJ
ajfa-5518	190	16	only	only	ADV
ajfa-5518	190	17	26.4	26.4	NUM
ajfa-5518	190	18	%	%	NOUN
ajfa-5518	190	19	of	of	ADP
ajfa-5518	190	20	non	non	ADJ
ajfa-5518	190	21	-	-	ADJ
ajfa-5518	190	22	delisting	delisting	ADJ
ajfa-5518	190	23	firms	firm	NOUN
ajfa-5518	190	24	have	have	AUX
ajfa-5518	190	25	switching	switch	VERB
ajfa-5518	190	26	.	.	PUNCT
ajfa-5518	191	1	about	about	ADV
ajfa-5518	191	2	10	10	NUM
ajfa-5518	191	3	%	%	NOUN
ajfa-5518	191	4	of	of	ADP
ajfa-5518	191	5	igcq	igcq	ADJ
ajfa-5518	191	6	firms	firm	NOUN
ajfa-5518	191	7	have	have	VERB
ajfa-5518	191	8	auditor	auditor	NOUN
ajfa-5518	191	9	switching	switch	VERB
ajfa-5518	191	10	in	in	ADP
ajfa-5518	191	11	the	the	DET
ajfa-5518	191	12	next	next	ADJ
ajfa-5518	191	13	year	year	NOUN
ajfa-5518	191	14	after	after	ADP
ajfa-5518	191	15	the	the	DET
ajfa-5518	191	16	igcq	igcq	NOUN
ajfa-5518	191	17	of	of	ADP
ajfa-5518	191	18	which	which	PRON
ajfa-5518	191	19	delisting	delisting	NOUN
ajfa-5518	191	20	firms	firm	NOUN
ajfa-5518	191	21	are	be	AUX
ajfa-5518	191	22	twice	twice	ADV
ajfa-5518	191	23	likely	likely	ADJ
ajfa-5518	191	24	to	to	PART
ajfa-5518	191	25	switch	switch	VERB
ajfa-5518	191	26	auditors	auditor	NOUN
ajfa-5518	191	27	than	than	ADP
ajfa-5518	191	28	those	those	DET
ajfa-5518	191	29	non	non	ADJ
ajfa-5518	191	30	-	-	ADJ
ajfa-5518	191	31	delisting	delisting	ADJ
ajfa-5518	191	32	ones	one	NOUN
ajfa-5518	191	33	.	.	PUNCT
ajfa-5518	192	1	asian	asian	ADJ
ajfa-5518	192	2	journal	journal	PROPN
ajfa-5518	192	3	of	of	ADP
ajfa-5518	192	4	finance	finance	PROPN
ajfa-5518	192	5	&	&	CCONJ
ajfa-5518	192	6	accounting	accounting	PROPN
ajfa-5518	192	7	issn	issn	PROPN
ajfa-5518	192	8	1946	1946	NUM
ajfa-5518	192	9	-	-	PUNCT
ajfa-5518	192	10	052x	052x	PROPN
ajfa-5518	192	11	2014	2014	NUM
ajfa-5518	192	12	,	,	PUNCT
ajfa-5518	192	13	vol	vol	NOUN
ajfa-5518	192	14	.	.	PROPN
ajfa-5518	193	1	6	6	NUM
ajfa-5518	193	2	,	,	PUNCT
ajfa-5518	193	3	no	no	INTJ
ajfa-5518	193	4	.	.	NOUN
ajfa-5518	193	5	1	1	NUM
ajfa-5518	193	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	193	7	378	378	NUM
ajfa-5518	193	8	table	table	NOUN
ajfa-5518	193	9	3	3	NUM
ajfa-5518	193	10	.	.	PUNCT
ajfa-5518	193	11	descriptive	descriptive	ADJ
ajfa-5518	193	12	statistics	statistic	NOUN
ajfa-5518	193	13	of	of	ADP
ajfa-5518	193	14	research	research	NOUN
ajfa-5518	193	15	variables	variable	VERB
ajfa-5518	193	16	variable	variable	ADJ
ajfa-5518	193	17	mean	mean	NOUN
ajfa-5518	193	18	median	median	ADJ
ajfa-5518	193	19	std	std	PROPN
ajfa-5518	193	20	.	.	PUNCT
ajfa-5518	193	21	dev	dev	PROPN
ajfa-5518	193	22	.	.	PUNCT
ajfa-5518	194	1	max	max	PROPN
ajfa-5518	194	2	min	min	PROPN
ajfa-5518	194	3	age	age	NOUN
ajfa-5518	194	4	(	(	PUNCT
ajfa-5518	194	5	years	year	NOUN
ajfa-5518	194	6	)	)	PUNCT
ajfa-5518	194	7	14.972	14.972	NUM
ajfa-5518	194	8	�	�	PROPN
ajfa-5518	194	9	12	12	NUM
ajfa-5518	194	10	9.504	9.504	NUM
ajfa-5518	194	11	48	48	NUM
ajfa-5518	194	12	1	1	NUM
ajfa-5518	194	13	(	(	PUNCT
ajfa-5518	194	14	18.411	18.411	NUM
ajfa-5518	194	15	)	)	PUNCT
ajfa-5518	194	16	�	�	PROPN
ajfa-5518	194	17	(	(	PUNCT
ajfa-5518	194	18	16	16	NUM
ajfa-5518	194	19	)	)	PUNCT
ajfa-5518	194	20	(	(	PUNCT
ajfa-5518	194	21	9.198	9.198	NUM
ajfa-5518	194	22	)	)	PUNCT
ajfa-5518	194	23	(	(	PUNCT
ajfa-5518	194	24	47	47	NUM
ajfa-5518	194	25	)	)	PUNCT
ajfa-5518	194	26	(	(	PUNCT
ajfa-5518	194	27	6	6	NUM
ajfa-5518	194	28	)	)	PUNCT
ajfa-5518	195	1	[	[	X
ajfa-5518	195	2	18.916	18.916	NUM
ajfa-5518	195	3	]	]	X
ajfa-5518	195	4	¶	¶	PROPN
ajfa-5518	196	1	[	[	X
ajfa-5518	196	2	17	17	NUM
ajfa-5518	196	3	]	]	X
ajfa-5518	196	4	[	[	X
ajfa-5518	196	5	10.183	10.183	NUM
ajfa-5518	196	6	]	]	X
ajfa-5518	196	7	[	[	X
ajfa-5518	196	8	48	48	NUM
ajfa-5518	196	9	]	]	X
ajfa-5518	196	10	[	[	X
ajfa-5518	196	11	4	4	NUM
ajfa-5518	196	12	]	]	PUNCT
ajfa-5518	196	13	size	size	NOUN
ajfa-5518	196	14	14.733	14.733	NUM
ajfa-5518	196	15	14.698	14.698	NUM
ajfa-5518	196	16	1.390	1.390	NUM
ajfa-5518	196	17	18.73	18.73	NUM
ajfa-5518	196	18	7.28	7.28	NUM
ajfa-5518	196	19	(	(	PUNCT
ajfa-5518	196	20	nature	nature	NOUN
ajfa-5518	196	21	log	log	NOUN
ajfa-5518	196	22	,	,	PUNCT
ajfa-5518	196	23	(	(	PUNCT
ajfa-5518	196	24	15.465	15.465	NUM
ajfa-5518	196	25	)	)	PUNCT
ajfa-5518	196	26	(	(	PUNCT
ajfa-5518	196	27	15.94	15.94	NUM
ajfa-5518	196	28	)	)	PUNCT
ajfa-5518	196	29	(	(	PUNCT
ajfa-5518	196	30	1.702	1.702	NUM
ajfa-5518	196	31	)	)	PUNCT
ajfa-5518	196	32	(	(	PUNCT
ajfa-5518	196	33	18.732	18.732	NUM
ajfa-5518	196	34	)	)	PUNCT
ajfa-5518	196	35	(	(	PUNCT
ajfa-5518	196	36	12.65	12.65	NUM
ajfa-5518	196	37	)	)	PUNCT
ajfa-5518	196	38	total	total	ADJ
ajfa-5518	196	39	assets	asset	NOUN
ajfa-5518	196	40	)	)	PUNCT
ajfa-5518	197	1	[	[	X
ajfa-5518	197	2	14.871	14.871	NUM
ajfa-5518	197	3	]	]	X
ajfa-5518	198	1	[	[	X
ajfa-5518	198	2	14.947	14.947	NUM
ajfa-5518	198	3	]	]	X
ajfa-5518	199	1	[	[	X
ajfa-5518	199	2	1.373	1.373	NUM
ajfa-5518	199	3	]	]	PUNCT
ajfa-5518	199	4	[	[	X
ajfa-5518	199	5	18.057	18.057	NUM
ajfa-5518	199	6	]	]	X
ajfa-5518	199	7	[	[	X
ajfa-5518	199	8	7.282	7.282	NUM
ajfa-5518	199	9	]	]	PUNCT
ajfa-5518	199	10	finance	finance	NOUN
ajfa-5518	199	11	1.626	1.626	NUM
ajfa-5518	199	12	0.975	0.975	NUM
ajfa-5518	199	13	4.453	4.453	NUM
ajfa-5518	199	14	73.71	73.71	NUM
ajfa-5518	199	15	-0.10	-0.10	NUM
ajfa-5518	199	16	(	(	PUNCT
ajfa-5518	199	17	0.758	0.758	NUM
ajfa-5518	199	18	)	)	PUNCT
ajfa-5518	199	19	(	(	PUNCT
ajfa-5518	199	20	0.65	0.65	NUM
ajfa-5518	199	21	)	)	PUNCT
ajfa-5518	199	22	(	(	PUNCT
ajfa-5518	199	23	0.607	0.607	NUM
ajfa-5518	199	24	)	)	PUNCT
ajfa-5518	199	25	(	(	PUNCT
ajfa-5518	199	26	3.095	3.095	NUM
ajfa-5518	199	27	)	)	PUNCT
ajfa-5518	199	28	(	(	PUNCT
ajfa-5518	199	29	0	0	NUM
ajfa-5518	199	30	)	)	PUNCT
ajfa-5518	200	1	[	[	X
ajfa-5518	200	2	1.094	1.094	NUM
ajfa-5518	200	3	]	]	PUNCT
ajfa-5518	200	4	[	[	X
ajfa-5518	200	5	0.848	0.848	NUM
ajfa-5518	200	6	]	]	PUNCT
ajfa-5518	201	1	[	[	X
ajfa-5518	201	2	1.217	1.217	NUM
ajfa-5518	201	3	]	]	X
ajfa-5518	202	1	[	[	X
ajfa-5518	202	2	12.676	12.676	NUM
ajfa-5518	202	3	]	]	X
ajfa-5518	202	4	[	[	X
ajfa-5518	202	5	0	0	NUM
ajfa-5518	202	6	]	]	X
ajfa-5518	202	7	�	�	PROPN
ajfa-5518	202	8	numbers	number	NOUN
ajfa-5518	202	9	without	without	ADP
ajfa-5518	202	10	any	any	DET
ajfa-5518	202	11	bracket	bracket	NOUN
ajfa-5518	202	12	are	be	AUX
ajfa-5518	202	13	for	for	ADP
ajfa-5518	202	14	the	the	DET
ajfa-5518	202	15	total	total	ADJ
ajfa-5518	202	16	557	557	NUM
ajfa-5518	202	17	sample	sample	NOUN
ajfa-5518	202	18	�	�	PROPN
ajfa-5518	202	19	numbers	number	NOUN
ajfa-5518	202	20	in	in	ADP
ajfa-5518	202	21	parentheses	parenthesis	NOUN
ajfa-5518	202	22	(	(	PUNCT
ajfa-5518	202	23	)	)	PUNCT
ajfa-5518	202	24	are	be	AUX
ajfa-5518	202	25	for	for	ADP
ajfa-5518	202	26	the	the	DET
ajfa-5518	202	27	sub	sub	NOUN
ajfa-5518	202	28	-	-	NOUN
ajfa-5518	202	29	sample	sample	ADJ
ajfa-5518	202	30	34	34	NUM
ajfa-5518	202	31	igcq	igcq	PROPN
ajfa-5518	202	32	but	but	CCONJ
ajfa-5518	202	33	non	non	ADJ
ajfa-5518	202	34	-	-	ADJ
ajfa-5518	202	35	delisting	delisting	ADJ
ajfa-5518	202	36	firms	firm	NOUN
ajfa-5518	202	37	¶	¶	VERB
ajfa-5518	202	38	numbers	number	NOUN
ajfa-5518	202	39	in	in	ADP
ajfa-5518	202	40	square	square	ADJ
ajfa-5518	202	41	brackets	bracket	NOUN
ajfa-5518	202	42	[	[	PUNCT
ajfa-5518	202	43	]	]	X
ajfa-5518	202	44	are	be	AUX
ajfa-5518	202	45	for	for	ADP
ajfa-5518	202	46	the	the	DET
ajfa-5518	202	47	sub	sub	NOUN
ajfa-5518	202	48	-	-	NOUN
ajfa-5518	202	49	sample	sample	ADJ
ajfa-5518	202	50	167	167	NUM
ajfa-5518	202	51	igcq	igcq	NOUN
ajfa-5518	202	52	but	but	CCONJ
ajfa-5518	202	53	delisting	delist	VERB
ajfa-5518	202	54	firms	firm	NOUN
ajfa-5518	202	55	table	table	VERB
ajfa-5518	202	56	4	4	NUM
ajfa-5518	202	57	is	be	AUX
ajfa-5518	202	58	a	a	DET
ajfa-5518	202	59	correlation	correlation	NOUN
ajfa-5518	202	60	matrix	matrix	NOUN
ajfa-5518	202	61	for	for	ADP
ajfa-5518	202	62	the	the	DET
ajfa-5518	202	63	delisting	delist	VERB
ajfa-5518	202	64	firms	firm	NOUN
ajfa-5518	202	65	,	,	PUNCT
ajfa-5518	202	66	auditor	auditor	NOUN
ajfa-5518	202	67	switching	switch	VERB
ajfa-5518	202	68	firms	firm	NOUN
ajfa-5518	202	69	,	,	PUNCT
ajfa-5518	202	70	the	the	DET
ajfa-5518	202	71	predicted	predict	VERB
ajfa-5518	202	72	and	and	CCONJ
ajfa-5518	202	73	control	control	NOUN
ajfa-5518	202	74	variables	variable	NOUN
ajfa-5518	202	75	.	.	PUNCT
ajfa-5518	203	1	there	there	PRON
ajfa-5518	203	2	is	be	VERB
ajfa-5518	203	3	positive	positive	ADJ
ajfa-5518	203	4	correlation	correlation	NOUN
ajfa-5518	203	5	(	(	PUNCT
ajfa-5518	203	6	0.751	0.751	NUM
ajfa-5518	203	7	)	)	PUNCT
ajfa-5518	203	8	between	between	ADP
ajfa-5518	203	9	delisting	delist	VERB
ajfa-5518	203	10	and	and	CCONJ
ajfa-5518	203	11	switching	switch	VERB
ajfa-5518	203	12	auditors	auditor	NOUN
ajfa-5518	203	13	.	.	PUNCT
ajfa-5518	204	1	positive	positive	ADJ
ajfa-5518	204	2	correlations	correlation	NOUN
ajfa-5518	204	3	are	be	AUX
ajfa-5518	204	4	also	also	ADV
ajfa-5518	204	5	found	find	VERB
ajfa-5518	204	6	for	for	ADP
ajfa-5518	204	7	the	the	DET
ajfa-5518	204	8	delisting	delist	VERB
ajfa-5518	204	9	firms	firm	NOUN
ajfa-5518	204	10	with	with	ADP
ajfa-5518	204	11	the	the	DET
ajfa-5518	204	12	igcq	igcq	ADJ
ajfa-5518	204	13	firms	firm	NOUN
ajfa-5518	204	14	(	(	PUNCT
ajfa-5518	204	15	0.855	0.855	NUM
ajfa-5518	204	16	)	)	PUNCT
ajfa-5518	204	17	but	but	CCONJ
ajfa-5518	204	18	with	with	ADP
ajfa-5518	204	19	rgcq	rgcq	NOUN
ajfa-5518	204	20	firms	firm	NOUN
ajfa-5518	204	21	(	(	PUNCT
ajfa-5518	204	22	0.601	0.601	NUM
ajfa-5518	204	23	)	)	PUNCT
ajfa-5518	204	24	,	,	PUNCT
ajfa-5518	204	25	as	as	ADV
ajfa-5518	204	26	well	well	ADV
ajfa-5518	204	27	as	as	ADP
ajfa-5518	204	28	for	for	ADP
ajfa-5518	204	29	the	the	DET
ajfa-5518	204	30	auditor	auditor	NOUN
ajfa-5518	204	31	switching	switch	VERB
ajfa-5518	204	32	firms	firm	NOUN
ajfa-5518	204	33	with	with	ADP
ajfa-5518	204	34	the	the	DET
ajfa-5518	204	35	igcq	igcq	ADJ
ajfa-5518	204	36	firms	firm	NOUN
ajfa-5518	204	37	(	(	PUNCT
ajfa-5518	204	38	0.834	0.834	NUM
ajfa-5518	204	39	)	)	PUNCT
ajfa-5518	204	40	but	but	CCONJ
ajfa-5518	204	41	with	with	ADP
ajfa-5518	204	42	the	the	DET
ajfa-5518	204	43	rgcq	rgcq	NOUN
ajfa-5518	204	44	(	(	PUNCT
ajfa-5518	204	45	0.634	0.634	NUM
ajfa-5518	204	46	)	)	PUNCT
ajfa-5518	204	47	.	.	PUNCT
ajfa-5518	205	1	thus	thus	ADV
ajfa-5518	205	2	,	,	PUNCT
ajfa-5518	205	3	many	many	ADJ
ajfa-5518	205	4	igcq	igcq	ADJ
ajfa-5518	205	5	firms	firm	NOUN
ajfa-5518	205	6	may	may	AUX
ajfa-5518	205	7	experience	experience	VERB
ajfa-5518	205	8	delisting	delisting	NOUN
ajfa-5518	205	9	and/or	and/or	CCONJ
ajfa-5518	205	10	auditor	auditor	NOUN
ajfa-5518	205	11	switching	switch	VERB
ajfa-5518	205	12	soon	soon	ADV
ajfa-5518	205	13	after	after	ADP
ajfa-5518	205	14	their	their	PRON
ajfa-5518	205	15	igcq	igcq	NOUN
ajfa-5518	205	16	but	but	CCONJ
ajfa-5518	205	17	not	not	PART
ajfa-5518	205	18	before	before	ADP
ajfa-5518	205	19	the	the	DET
ajfa-5518	205	20	rgcq	rgcq	NOUN
ajfa-5518	205	21	.	.	PUNCT
ajfa-5518	206	1	the	the	DET
ajfa-5518	206	2	correlation	correlation	NOUN
ajfa-5518	206	3	between	between	ADP
ajfa-5518	206	4	igcq	igcq	PROPN
ajfa-5518	206	5	and	and	CCONJ
ajfa-5518	206	6	auditors	auditor	NOUN
ajfa-5518	206	7	switching	switch	VERB
ajfa-5518	206	8	at	at	ADP
ajfa-5518	206	9	one	one	NUM
ajfa-5518	206	10	year	year	NOUN
ajfa-5518	206	11	later	later	ADV
ajfa-5518	206	12	is	be	AUX
ajfa-5518	206	13	0.684	0.684	NUM
ajfa-5518	206	14	,	,	PUNCT
ajfa-5518	206	15	revealing	reveal	VERB
ajfa-5518	206	16	the	the	DET
ajfa-5518	206	17	auditor	auditor	NOUN
ajfa-5518	206	18	switching	switching	NOUN
ajfa-5518	206	19	generally	generally	ADV
ajfa-5518	206	20	occurs	occur	VERB
ajfa-5518	206	21	within	within	ADP
ajfa-5518	206	22	one	one	NUM
ajfa-5518	206	23	year	year	NOUN
ajfa-5518	206	24	of	of	ADP
ajfa-5518	206	25	the	the	DET
ajfa-5518	206	26	igcq	igcq	PROPN
ajfa-5518	206	27	.	.	PUNCT
ajfa-5518	207	1	however	however	ADV
ajfa-5518	207	2	,	,	PUNCT
ajfa-5518	207	3	there	there	PRON
ajfa-5518	207	4	is	be	VERB
ajfa-5518	207	5	insignificant	insignificant	ADJ
ajfa-5518	207	6	correlation	correlation	NOUN
ajfa-5518	207	7	between	between	ADP
ajfa-5518	207	8	the	the	DET
ajfa-5518	207	9	degree	degree	NOUN
ajfa-5518	207	10	of	of	ADP
ajfa-5518	207	11	financial	financial	ADJ
ajfa-5518	207	12	hardships	hardship	NOUN
ajfa-5518	207	13	(	(	PUNCT
ajfa-5518	207	14	low	low	ADJ
ajfa-5518	207	15	finance	finance	NOUN
ajfa-5518	207	16	index	index	NOUN
ajfa-5518	207	17	)	)	PUNCT
ajfa-5518	207	18	and	and	CCONJ
ajfa-5518	207	19	delisting	delisting	NOUN
ajfa-5518	207	20	.	.	PUNCT
ajfa-5518	208	1	that	that	PRON
ajfa-5518	208	2	may	may	AUX
ajfa-5518	208	3	be	be	AUX
ajfa-5518	208	4	due	due	ADJ
ajfa-5518	208	5	to	to	ADP
ajfa-5518	208	6	the	the	DET
ajfa-5518	208	7	time	time	NOUN
ajfa-5518	208	8	required	require	VERB
ajfa-5518	208	9	for	for	ADP
ajfa-5518	208	10	serious	serious	ADJ
ajfa-5518	208	11	financial	financial	ADJ
ajfa-5518	208	12	hardships	hardship	NOUN
ajfa-5518	208	13	to	to	PART
ajfa-5518	208	14	develop	develop	VERB
ajfa-5518	208	15	and	and	CCONJ
ajfa-5518	208	16	actually	actually	ADV
ajfa-5518	208	17	lead	lead	VERB
ajfa-5518	208	18	to	to	ADP
ajfa-5518	208	19	delisting	delist	VERB
ajfa-5518	208	20	.	.	PUNCT
ajfa-5518	209	1	the	the	DET
ajfa-5518	209	2	significant	significant	ADJ
ajfa-5518	209	3	negative	negative	ADJ
ajfa-5518	209	4	correlation	correlation	NOUN
ajfa-5518	209	5	(	(	PUNCT
ajfa-5518	209	6	-0.79	-0.79	NOUN
ajfa-5518	209	7	)	)	PUNCT
ajfa-5518	209	8	between	between	ADP
ajfa-5518	209	9	igcq	igcq	PROPN
ajfa-5518	209	10	and	and	CCONJ
ajfa-5518	209	11	finance	finance	NOUN
ajfa-5518	209	12	confirms	confirm	VERB
ajfa-5518	209	13	that	that	SCONJ
ajfa-5518	209	14	firms	firm	NOUN
ajfa-5518	209	15	in	in	ADP
ajfa-5518	209	16	financial	financial	ADJ
ajfa-5518	209	17	hardships	hardship	NOUN
ajfa-5518	209	18	(	(	PUNCT
ajfa-5518	209	19	lower	low	ADJ
ajfa-5518	209	20	finance	finance	NOUN
ajfa-5518	209	21	)	)	PUNCT
ajfa-5518	209	22	are	be	AUX
ajfa-5518	209	23	generally	generally	ADV
ajfa-5518	209	24	those	those	DET
ajfa-5518	209	25	clients	client	NOUN
ajfa-5518	209	26	with	with	ADP
ajfa-5518	209	27	igcq	igcq	PROPN
ajfa-5518	209	28	.	.	PUNCT
ajfa-5518	210	1	as	as	ADP
ajfa-5518	210	2	to	to	ADP
ajfa-5518	210	3	the	the	DET
ajfa-5518	210	4	appropriateness	appropriateness	NOUN
ajfa-5518	210	5	of	of	ADP
ajfa-5518	210	6	the	the	DET
ajfa-5518	210	7	bivariate	bivariate	ADJ
ajfa-5518	210	8	probit	probit	NOUN
ajfa-5518	210	9	model	model	NOUN
ajfa-5518	210	10	,	,	PUNCT
ajfa-5518	210	11	first	first	ADV
ajfa-5518	210	12	,	,	PUNCT
ajfa-5518	210	13	the	the	DET
ajfa-5518	210	14	chi	chi	NOUN
ajfa-5518	210	15	-	-	PUNCT
ajfa-5518	210	16	square	square	NOUN
ajfa-5518	210	17	x2	x2	PROPN
ajfa-5518	210	18	test	test	NOUN
ajfa-5518	210	19	is	be	AUX
ajfa-5518	210	20	applied	apply	VERB
ajfa-5518	210	21	to	to	ADP
ajfa-5518	210	22	three	three	NUM
ajfa-5518	210	23	sets	set	NOUN
ajfa-5518	210	24	of	of	ADP
ajfa-5518	210	25	simultaneous	simultaneous	ADJ
ajfa-5518	210	26	equations	equation	NOUN
ajfa-5518	210	27	of	of	ADP
ajfa-5518	210	28	the	the	DET
ajfa-5518	210	29	bivariate	bivariate	ADJ
ajfa-5518	210	30	probit	probit	NOUN
ajfa-5518	210	31	model	model	NOUN
ajfa-5518	210	32	and	and	CCONJ
ajfa-5518	210	33	the	the	DET
ajfa-5518	210	34	recursive	recursive	ADJ
ajfa-5518	210	35	models	model	NOUN
ajfa-5518	210	36	of	of	ADP
ajfa-5518	210	37	b	b	NOUN
ajfa-5518	210	38	and	and	CCONJ
ajfa-5518	210	39	c.	c.	PROPN
ajfa-5518	210	40	all	all	DET
ajfa-5518	210	41	the	the	DET
ajfa-5518	210	42	models	model	NOUN
ajfa-5518	210	43	employed	employ	VERB
ajfa-5518	210	44	are	be	AUX
ajfa-5518	210	45	significant	significant	ADJ
ajfa-5518	210	46	at	at	ADP
ajfa-5518	210	47	less	less	ADJ
ajfa-5518	210	48	than	than	ADP
ajfa-5518	210	49	1	1	NUM
ajfa-5518	210	50	%	%	NOUN
ajfa-5518	210	51	level	level	NOUN
ajfa-5518	210	52	,	,	PUNCT
ajfa-5518	210	53	indicating	indicate	VERB
ajfa-5518	210	54	the	the	DET
ajfa-5518	210	55	probit	probit	NOUN
ajfa-5518	210	56	and	and	CCONJ
ajfa-5518	210	57	recursive	recursive	ADJ
ajfa-5518	210	58	simultaneous	simultaneous	ADJ
ajfa-5518	210	59	equations	equation	NOUN
ajfa-5518	210	60	models	model	NOUN
ajfa-5518	210	61	are	be	AUX
ajfa-5518	210	62	appropriate	appropriate	ADJ
ajfa-5518	210	63	methods	method	NOUN
ajfa-5518	210	64	.	.	PUNCT
ajfa-5518	211	1	based	base	VERB
ajfa-5518	211	2	on	on	ADP
ajfa-5518	211	3	the	the	DET
ajfa-5518	211	4	correlation	correlation	NOUN
ajfa-5518	211	5	coefficient	coefficient	NOUN
ajfa-5518	211	6	matrix	matrix	NOUN
ajfa-5518	211	7	in	in	ADP
ajfa-5518	211	8	table	table	NOUN
ajfa-5518	211	9	4	4	NUM
ajfa-5518	211	10	,	,	PUNCT
ajfa-5518	211	11	a	a	DET
ajfa-5518	211	12	positive	positive	ADJ
ajfa-5518	211	13	significant	significant	ADJ
ajfa-5518	211	14	correlation	correlation	NOUN
ajfa-5518	211	15	(	(	PUNCT
ajfa-5518	211	16	0.751	0.751	NUM
ajfa-5518	211	17	at	at	ADP
ajfa-5518	211	18	<	<	X
ajfa-5518	211	19	1	1	NUM
ajfa-5518	211	20	%	%	NOUN
ajfa-5518	211	21	)	)	PUNCT
ajfa-5518	211	22	is	be	AUX
ajfa-5518	211	23	asian	asian	ADJ
ajfa-5518	211	24	journal	journal	NOUN
ajfa-5518	211	25	of	of	ADP
ajfa-5518	211	26	finance	finance	PROPN
ajfa-5518	211	27	&	&	CCONJ
ajfa-5518	211	28	accounting	accounting	PROPN
ajfa-5518	211	29	issn	issn	PROPN
ajfa-5518	211	30	1946	1946	NUM
ajfa-5518	211	31	-	-	PUNCT
ajfa-5518	211	32	052x	052x	PROPN
ajfa-5518	211	33	2014	2014	NUM
ajfa-5518	211	34	,	,	PUNCT
ajfa-5518	211	35	vol	vol	NOUN
ajfa-5518	211	36	.	.	PROPN
ajfa-5518	211	37	6	6	NUM
ajfa-5518	211	38	,	,	PUNCT
ajfa-5518	211	39	no	no	INTJ
ajfa-5518	211	40	.	.	NOUN
ajfa-5518	211	41	1	1	NUM
ajfa-5518	211	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	211	43	379	379	NUM
ajfa-5518	211	44	found	find	VERB
ajfa-5518	211	45	between	between	ADP
ajfa-5518	211	46	delisting	delisting	NOUN
ajfa-5518	211	47	and	and	CCONJ
ajfa-5518	211	48	auditor	auditor	NOUN
ajfa-5518	211	49	switching	switching	NOUN
ajfa-5518	211	50	,	,	PUNCT
ajfa-5518	211	51	supporting	support	VERB
ajfa-5518	211	52	the	the	DET
ajfa-5518	211	53	joint	joint	ADJ
ajfa-5518	211	54	model	model	NOUN
ajfa-5518	211	55	estimation	estimation	NOUN
ajfa-5518	211	56	.	.	PUNCT
ajfa-5518	212	1	table	table	NOUN
ajfa-5518	212	2	4	4	NUM
ajfa-5518	212	3	.	.	PUNCT
ajfa-5518	213	1	the	the	DET
ajfa-5518	213	2	correlation	correlation	NOUN
ajfa-5518	213	3	coefficient	coefficient	NOUN
ajfa-5518	213	4	matrix	matrix	NOUN
ajfa-5518	213	5	delist	delist	NOUN
ajfa-5518	213	6	igcq	igcq	PROPN
ajfa-5518	213	7	igcq	igcq	PROPN
ajfa-5518	213	8	loss	loss	NOUN
ajfa-5518	213	9	size	size	NOUN
ajfa-5518	213	10	finance	finance	NOUN
ajfa-5518	213	11	variable	variable	ADJ
ajfa-5518	213	12	age	age	NOUN
ajfa-5518	213	13	rgcq	rgcq	NOUN
ajfa-5518	213	14	y1	y1	ADJ
ajfa-5518	213	15	y2	y2	NOUN
ajfa-5518	213	16	y3	y3	NOUN
ajfa-5518	213	17	b4	b4	NOUN
ajfa-5518	213	18	switch	switch	VERB
ajfa-5518	213	19	delist	delist	NOUN
ajfa-5518	213	20	1	1	NUM
ajfa-5518	213	21	age	age	NOUN
ajfa-5518	213	22	.22	.22	NUM
ajfa-5518	213	23	*	*	PUNCT
ajfa-5518	213	24	*	*	PROPN
ajfa-5518	213	25	1	1	NUM
ajfa-5518	213	26	igcq	igcq	PROPN
ajfa-5518	213	27	.88	.88	NUM
ajfa-5518	213	28	*	*	PROPN
ajfa-5518	213	29	*	*	NOUN
ajfa-5518	213	30	.44	.44	NUM
ajfa-5518	213	31	*	*	PUNCT
ajfa-5518	213	32	*	*	SYM
ajfa-5518	213	33	1	1	NUM
ajfa-5518	213	34	rgcq	rgcq	VERB
ajfa-5518	213	35	.60	.60	NUM
ajfa-5518	213	36	*	*	PUNCT
ajfa-5518	213	37	*	*	PUNCT
ajfa-5518	213	38	.17	.17	NUM
ajfa-5518	213	39	*	*	PUNCT
ajfa-5518	213	40	*	*	PUNCT
ajfa-5518	213	41	.71	.71	NUM
ajfa-5518	213	42	*	*	PUNCT
ajfa-5518	213	43	*	*	SYM
ajfa-5518	213	44	1	1	NUM
ajfa-5518	213	45	igcqy1	igcqy1	NOUN
ajfa-5518	213	46	.57	.57	NUM
ajfa-5518	213	47	*	*	PUNCT
ajfa-5518	213	48	*	*	PUNCT
ajfa-5518	213	49	.15	.15	NUM
ajfa-5518	213	50	*	*	X
ajfa-5518	213	51	*	*	PUNCT
ajfa-5518	213	52	.58	.58	NUM
ajfa-5518	213	53	*	*	X
ajfa-5518	213	54	*	*	NOUN
ajfa-5518	213	55	.47	.47	NUM
ajfa-5518	213	56	*	*	PUNCT
ajfa-5518	213	57	*	*	NOUN
ajfa-5518	213	58	1	1	NUM
ajfa-5518	213	59	igcqy2	igcqy2	NOUN
ajfa-5518	213	60	.31	.31	NUM
ajfa-5518	213	61	*	*	NOUN
ajfa-5518	213	62	*	*	X
ajfa-5518	213	63	.04	.04	NUM
ajfa-5518	213	64	.38	.38	NUM
ajfa-5518	213	65	*	*	PUNCT
ajfa-5518	213	66	*	*	PUNCT
ajfa-5518	213	67	.30	.30	PUNCT
ajfa-5518	213	68	*	*	PUNCT
ajfa-5518	213	69	*	*	PUNCT
ajfa-5518	213	70	-.08	-.08	PROPN
ajfa-5518	213	71	*	*	SYM
ajfa-5518	213	72	1	1	NUM
ajfa-5518	213	73	igcqy3	igcqy3	NOUN
ajfa-5518	213	74	.19	.19	NUM
ajfa-5518	213	75	*	*	NOUN
ajfa-5518	213	76	*	*	X
ajfa-5518	213	77	.04	.04	NUM
ajfa-5518	213	78	.17	.17	NUM
ajfa-5518	213	79	*	*	PUNCT
ajfa-5518	213	80	*	*	PUNCT
ajfa-5518	213	81	.13	.13	NUM
ajfa-5518	213	82	*	*	PUNCT
ajfa-5518	213	83	*	*	PUNCT
ajfa-5518	213	84	-.03	-.03	PUNCT
ajfa-5518	213	85	-.02	-.02	SYM
ajfa-5518	213	86	1	1	NUM
ajfa-5518	213	87	loss	loss	NOUN
ajfa-5518	213	88	.48	.48	NUM
ajfa-5518	213	89	*	*	NOUN
ajfa-5518	213	90	*	*	PUNCT
ajfa-5518	213	91	.17	.17	NUM
ajfa-5518	213	92	*	*	PUNCT
ajfa-5518	213	93	*	*	NOUN
ajfa-5518	213	94	.56	.56	NUM
ajfa-5518	213	95	*	*	X
ajfa-5518	213	96	*	*	NOUN
ajfa-5518	213	97	.40	.40	NUM
ajfa-5518	213	98	*	*	PROPN
ajfa-5518	213	99	*	*	PUNCT
ajfa-5518	213	100	.34	.34	NUM
ajfa-5518	213	101	*	*	SYM
ajfa-5518	213	102	*	*	NOUN
ajfa-5518	213	103	.24	.24	NUM
ajfa-5518	213	104	*	*	PUNCT
ajfa-5518	213	105	*	*	PUNCT
ajfa-5518	213	106	.12	.12	NUM
ajfa-5518	213	107	*	*	PUNCT
ajfa-5518	213	108	*	*	SYM
ajfa-5518	213	109	1	1	NUM
ajfa-5518	213	110	b4	b4	NOUN
ajfa-5518	213	111	-.08	-.08	NOUN
ajfa-5518	213	112	*	*	PUNCT
ajfa-5518	213	113	-.23	-.23	PUNCT
ajfa-5518	213	114	*	*	NOUN
ajfa-5518	213	115	*	*	PUNCT
ajfa-5518	213	116	-.08	-.08	PROPN
ajfa-5518	213	117	*	*	PUNCT
ajfa-5518	213	118	-.05	-.05	SYM
ajfa-5518	213	119	.01	.01	NUM
ajfa-5518	213	120	-.04	-.04	NUM
ajfa-5518	213	121	.02	.02	NUM
ajfa-5518	213	122	.02	.02	NUM
ajfa-5518	213	123	1	1	NUM
ajfa-5518	213	124	size	size	NOUN
ajfa-5518	213	125	.05	.05	NUM
ajfa-5518	213	126	.21	.21	NUM
ajfa-5518	213	127	*	*	PUNCT
ajfa-5518	213	128	*	*	PUNCT
ajfa-5518	213	129	.10	.10	NUM
ajfa-5518	213	130	*	*	X
ajfa-5518	213	131	*	*	PUNCT
ajfa-5518	213	132	.10	.10	NUM
ajfa-5518	213	133	*	*	X
ajfa-5518	213	134	*	*	NOUN
ajfa-5518	213	135	.01	.01	NUM
ajfa-5518	213	136	.05	.05	NUM
ajfa-5518	213	137	.01	.01	NUM
ajfa-5518	213	138	.12	.12	NUM
ajfa-5518	213	139	*	*	PUNCT
ajfa-5518	213	140	*	*	SYM
ajfa-5518	213	141	.06	.06	NUM
ajfa-5518	213	142	1	1	NUM
ajfa-5518	213	143	switch	switch	NOUN
ajfa-5518	213	144	.75	.75	NUM
ajfa-5518	213	145	*	*	PUNCT
ajfa-5518	213	146	*	*	PUNCT
ajfa-5518	213	147	.22	.22	NUM
ajfa-5518	213	148	*	*	PUNCT
ajfa-5518	213	149	*	*	PUNCT
ajfa-5518	213	150	.83	.83	NUM
ajfa-5518	213	151	*	*	X
ajfa-5518	213	152	*	*	PUNCT
ajfa-5518	213	153	.63	.63	PUNCT
ajfa-5518	213	154	*	*	PUNCT
ajfa-5518	213	155	*	*	PUNCT
ajfa-5518	213	156	.68	.68	PUNCT
ajfa-5518	213	157	*	*	PUNCT
ajfa-5518	213	158	*	*	PUNCT
ajfa-5518	213	159	.42	.42	NUM
ajfa-5518	213	160	*	*	PUNCT
ajfa-5518	213	161	*	*	PUNCT
ajfa-5518	213	162	.20	.20	NUM
ajfa-5518	213	163	*	*	PUNCT
ajfa-5518	213	164	*	*	PUNCT
ajfa-5518	213	165	.52	.52	NUM
ajfa-5518	213	166	*	*	X
ajfa-5518	213	167	*	*	NOUN
ajfa-5518	213	168	.01	.01	NUM
ajfa-5518	213	169	.10	.10	NUM
ajfa-5518	213	170	*	*	PUNCT
ajfa-5518	213	171	*	*	SYM
ajfa-5518	213	172	1	1	NUM
ajfa-5518	213	173	finance	finance	NOUN
ajfa-5518	213	174	-.008	-.008	NOUN
ajfa-5518	213	175	-.07	-.07	PUNCT
ajfa-5518	213	176	-.79	-.79	VERB
ajfa-5518	213	177	*	*	NOUN
ajfa-5518	213	178	*	*	PUNCT
ajfa-5518	213	179	-.51	-.51	NOUN
ajfa-5518	213	180	*	*	SYM
ajfa-5518	213	181	-.05	-.05	SYM
ajfa-5518	213	182	.01	.01	NUM
ajfa-5518	213	183	.04	.04	NUM
ajfa-5518	213	184	.007	.007	NUM
ajfa-5518	213	185	.06	.06	NUM
ajfa-5518	213	186	-.02	-.02	SYM
ajfa-5518	213	187	-.03	-.03	PROPN
ajfa-5518	213	188	1	1	NUM
ajfa-5518	213	189	*	*	PUNCT
ajfa-5518	213	190	*	*	PUNCT
ajfa-5518	213	191	*	*	PUNCT
ajfa-5518	213	192	significant	significant	ADJ
ajfa-5518	213	193	at	at	ADP
ajfa-5518	213	194	1	1	NUM
ajfa-5518	213	195	%	%	NOUN
ajfa-5518	213	196	level	level	NOUN
ajfa-5518	213	197	,	,	PUNCT
ajfa-5518	213	198	*	*	PUNCT
ajfa-5518	213	199	*	*	PUNCT
ajfa-5518	213	200	at	at	ADP
ajfa-5518	213	201	5	5	NUM
ajfa-5518	213	202	%	%	NOUN
ajfa-5518	213	203	,	,	PUNCT
ajfa-5518	213	204	and	and	CCONJ
ajfa-5518	213	205	*	*	PUNCT
ajfa-5518	213	206	at	at	ADP
ajfa-5518	213	207	10	10	NUM
ajfa-5518	213	208	%	%	NOUN
ajfa-5518	213	209	.	.	PUNCT
ajfa-5518	214	1	in	in	ADP
ajfa-5518	214	2	table	table	NOUN
ajfa-5518	214	3	5	5	NUM
ajfa-5518	214	4	,	,	PUNCT
ajfa-5518	214	5	the	the	DET
ajfa-5518	214	6	bivariate	bivariate	ADJ
ajfa-5518	214	7	probit	probit	NOUN
ajfa-5518	214	8	model	model	NOUN
ajfa-5518	214	9	shows	show	VERB
ajfa-5518	214	10	the	the	DET
ajfa-5518	214	11	estimated	estimate	VERB
ajfa-5518	214	12	correlation	correlation	NOUN
ajfa-5518	214	13	coefficients	coefficient	NOUN
ajfa-5518	214	14	,	,	PUNCT
ajfa-5518	214	15	ρ	ρ	PROPN
ajfa-5518	214	16	,	,	PUNCT
ajfa-5518	214	17	of	of	ADP
ajfa-5518	214	18	0.752	0.752	NUM
ajfa-5518	214	19	,	,	PUNCT
ajfa-5518	214	20	0.797	0.797	NUM
ajfa-5518	214	21	,	,	PUNCT
ajfa-5518	214	22	and	and	CCONJ
ajfa-5518	214	23	0.763	0.763	NUM
ajfa-5518	214	24	are	be	AUX
ajfa-5518	214	25	all	all	PRON
ajfa-5518	214	26	significantly	significantly	ADV
ajfa-5518	214	27	different	different	ADJ
ajfa-5518	214	28	from	from	ADP
ajfa-5518	214	29	zero	zero	NUM
ajfa-5518	214	30	at	at	ADP
ajfa-5518	214	31	1	1	NUM
ajfa-5518	214	32	%	%	NOUN
ajfa-5518	214	33	level	level	NOUN
ajfa-5518	214	34	for	for	ADP
ajfa-5518	214	35	model	model	NOUN
ajfa-5518	214	36	a	a	DET
ajfa-5518	214	37	,	,	PUNCT
ajfa-5518	214	38	b	b	NOUN
ajfa-5518	214	39	,	,	PUNCT
ajfa-5518	214	40	and	and	CCONJ
ajfa-5518	214	41	c	c	NOUN
ajfa-5518	214	42	respectively	respectively	ADV
ajfa-5518	214	43	.	.	PUNCT
ajfa-5518	215	1	that	that	PRON
ajfa-5518	215	2	reveals	reveal	VERB
ajfa-5518	215	3	both	both	CCONJ
ajfa-5518	215	4	delisting	delist	VERB
ajfa-5518	215	5	and	and	CCONJ
ajfa-5518	215	6	auditor	auditor	NOUN
ajfa-5518	215	7	switching	switching	NOUN
ajfa-5518	215	8	are	be	AUX
ajfa-5518	215	9	subject	subject	ADJ
ajfa-5518	215	10	to	to	ADP
ajfa-5518	215	11	the	the	DET
ajfa-5518	215	12	impacts	impact	NOUN
ajfa-5518	215	13	of	of	ADP
ajfa-5518	215	14	unobservable	unobservable	ADJ
ajfa-5518	215	15	factors	factor	NOUN
ajfa-5518	215	16	within	within	ADP
ajfa-5518	215	17	the	the	DET
ajfa-5518	215	18	model	model	NOUN
ajfa-5518	215	19	such	such	ADJ
ajfa-5518	215	20	as	as	ADP
ajfa-5518	215	21	cycles	cycle	NOUN
ajfa-5518	215	22	in	in	ADP
ajfa-5518	215	23	economic	economic	ADJ
ajfa-5518	215	24	and	and	CCONJ
ajfa-5518	215	25	changes	change	NOUN
ajfa-5518	215	26	in	in	ADP
ajfa-5518	215	27	financial	financial	ADJ
ajfa-5518	215	28	system	system	NOUN
ajfa-5518	215	29	.	.	PUNCT
ajfa-5518	216	1	based	base	VERB
ajfa-5518	216	2	on	on	ADP
ajfa-5518	216	3	these	these	DET
ajfa-5518	216	4	significant	significant	ADJ
ajfa-5518	216	5	correlations	correlation	NOUN
ajfa-5518	216	6	,	,	PUNCT
ajfa-5518	216	7	both	both	DET
ajfa-5518	216	8	models	model	NOUN
ajfa-5518	216	9	of	of	ADP
ajfa-5518	216	10	delisting	delisting	NOUN
ajfa-5518	216	11	and	and	CCONJ
ajfa-5518	216	12	auditor	auditor	NOUN
ajfa-5518	216	13	switching	switching	NOUN
ajfa-5518	216	14	should	should	AUX
ajfa-5518	216	15	be	be	AUX
ajfa-5518	216	16	estimated	estimate	VERB
ajfa-5518	216	17	jointly	jointly	ADV
ajfa-5518	216	18	in	in	ADP
ajfa-5518	216	19	empirical	empirical	ADJ
ajfa-5518	216	20	testing	testing	NOUN
ajfa-5518	216	21	by	by	ADP
ajfa-5518	216	22	two	two	NUM
ajfa-5518	216	23	equations	equation	NOUN
ajfa-5518	216	24	according	accord	VERB
ajfa-5518	216	25	to	to	ADP
ajfa-5518	216	26	their	their	PRON
ajfa-5518	216	27	asian	asian	ADJ
ajfa-5518	216	28	journal	journal	NOUN
ajfa-5518	216	29	of	of	ADP
ajfa-5518	216	30	finance	finance	PROPN
ajfa-5518	216	31	&	&	CCONJ
ajfa-5518	216	32	accounting	accounting	PROPN
ajfa-5518	216	33	issn	issn	PROPN
ajfa-5518	216	34	1946	1946	NUM
ajfa-5518	216	35	-	-	PUNCT
ajfa-5518	216	36	052x	052x	PROPN
ajfa-5518	216	37	2014	2014	NUM
ajfa-5518	216	38	,	,	PUNCT
ajfa-5518	216	39	vol	vol	NOUN
ajfa-5518	216	40	.	.	PROPN
ajfa-5518	217	1	6	6	NUM
ajfa-5518	217	2	,	,	PUNCT
ajfa-5518	217	3	no	no	INTJ
ajfa-5518	217	4	.	.	NOUN
ajfa-5518	217	5	1	1	NUM
ajfa-5518	217	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	217	7	380	380	NUM
ajfa-5518	217	8	correlations	correlation	NOUN
ajfa-5518	217	9	.	.	PUNCT
ajfa-5518	218	1	based	base	VERB
ajfa-5518	218	2	on	on	ADP
ajfa-5518	218	3	the	the	DET
ajfa-5518	218	4	empirical	empirical	ADJ
ajfa-5518	218	5	results	result	NOUN
ajfa-5518	218	6	from	from	ADP
ajfa-5518	218	7	the	the	DET
ajfa-5518	218	8	three	three	NUM
ajfa-5518	218	9	sets	set	NOUN
ajfa-5518	218	10	of	of	ADP
ajfa-5518	218	11	a	a	DET
ajfa-5518	218	12	,	,	PUNCT
ajfa-5518	218	13	b	b	NOUN
ajfa-5518	218	14	,	,	PUNCT
ajfa-5518	218	15	and	and	CCONJ
ajfa-5518	218	16	c	c	X
ajfa-5518	218	17	bivariate	bivariate	ADJ
ajfa-5518	218	18	simultaneous	simultaneous	ADJ
ajfa-5518	218	19	equations	equation	NOUN
ajfa-5518	218	20	,	,	PUNCT
ajfa-5518	218	21	the	the	DET
ajfa-5518	218	22	igcq	igcq	PROPN
ajfa-5518	218	23	does	do	AUX
ajfa-5518	218	24	not	not	PART
ajfa-5518	218	25	affect	affect	VERB
ajfa-5518	218	26	delisting	delist	VERB
ajfa-5518	218	27	significantly	significantly	ADV
ajfa-5518	218	28	,	,	PUNCT
ajfa-5518	218	29	neither	neither	CCONJ
ajfa-5518	218	30	does	do	VERB
ajfa-5518	218	31	the	the	DET
ajfa-5518	218	32	rgcq	rgcq	NOUN
ajfa-5518	218	33	influence	influence	NOUN
ajfa-5518	218	34	the	the	DET
ajfa-5518	218	35	delisting	delisting	NOUN
ajfa-5518	218	36	significantly	significantly	ADV
ajfa-5518	218	37	,	,	PUNCT
ajfa-5518	218	38	even	even	ADV
ajfa-5518	218	39	when	when	SCONJ
ajfa-5518	218	40	the	the	DET
ajfa-5518	218	41	financial	financial	ADJ
ajfa-5518	218	42	hardships	hardship	NOUN
ajfa-5518	218	43	variable	variable	NOUN
ajfa-5518	218	44	is	be	AUX
ajfa-5518	218	45	controlled	control	VERB
ajfa-5518	218	46	for	for	ADP
ajfa-5518	218	47	in	in	ADP
ajfa-5518	218	48	the	the	DET
ajfa-5518	218	49	model	model	NOUN
ajfa-5518	218	50	.	.	PUNCT
ajfa-5518	219	1	however	however	ADV
ajfa-5518	219	2	,	,	PUNCT
ajfa-5518	219	3	our	our	PRON
ajfa-5518	219	4	results	result	NOUN
ajfa-5518	219	5	agree	agree	VERB
ajfa-5518	219	6	with	with	ADP
ajfa-5518	219	7	those	those	PRON
ajfa-5518	219	8	of	of	ADP
ajfa-5518	219	9	citron	citron	NOUN
ajfa-5518	219	10	and	and	CCONJ
ajfa-5518	219	11	taffler	taffler	PROPN
ajfa-5518	219	12	(	(	PUNCT
ajfa-5518	219	13	2001	2001	NUM
ajfa-5518	219	14	)	)	PUNCT
ajfa-5518	219	15	.	.	PUNCT
ajfa-5518	220	1	in	in	ADP
ajfa-5518	220	2	conclusion	conclusion	NOUN
ajfa-5518	220	3	,	,	PUNCT
ajfa-5518	220	4	we	we	PRON
ajfa-5518	220	5	can	can	AUX
ajfa-5518	220	6	not	not	PART
ajfa-5518	220	7	support	support	VERB
ajfa-5518	220	8	the	the	DET
ajfa-5518	220	9	self	self	NOUN
ajfa-5518	220	10	-	-	PUNCT
ajfa-5518	220	11	fulfilling	fulfil	VERB
ajfa-5518	220	12	prophecy	prophecy	NOUN
ajfa-5518	220	13	effect	effect	NOUN
ajfa-5518	220	14	in	in	ADP
ajfa-5518	220	15	the	the	DET
ajfa-5518	220	16	taiwanese	taiwanese	ADJ
ajfa-5518	220	17	stock	stock	NOUN
ajfa-5518	220	18	market	market	NOUN
ajfa-5518	220	19	because	because	SCONJ
ajfa-5518	220	20	the	the	DET
ajfa-5518	220	21	time	time	NOUN
ajfa-5518	220	22	lapse	lapse	NOUN
ajfa-5518	220	23	between	between	ADP
ajfa-5518	220	24	igcq	igcq	PROPN
ajfa-5518	220	25	and	and	CCONJ
ajfa-5518	220	26	delisting	delisting	NOUN
ajfa-5518	220	27	interferes	interfere	VERB
ajfa-5518	220	28	with	with	ADP
ajfa-5518	220	29	the	the	DET
ajfa-5518	220	30	result	result	NOUN
ajfa-5518	220	31	.	.	PUNCT
ajfa-5518	221	1	in	in	ADP
ajfa-5518	221	2	addition	addition	NOUN
ajfa-5518	221	3	,	,	PUNCT
ajfa-5518	221	4	by	by	ADP
ajfa-5518	221	5	excluding	exclude	VERB
ajfa-5518	221	6	igcqs	igcqs	NOUN
ajfa-5518	221	7	and	and	CCONJ
ajfa-5518	221	8	financial	financial	ADJ
ajfa-5518	221	9	hardships	hardship	NOUN
ajfa-5518	221	10	,	,	PUNCT
ajfa-5518	221	11	unobservable	unobservable	ADJ
ajfa-5518	221	12	factors	factor	NOUN
ajfa-5518	221	13	in	in	ADP
ajfa-5518	221	14	other	other	ADJ
ajfa-5518	221	15	markets	market	NOUN
ajfa-5518	221	16	in	in	ADP
ajfa-5518	221	17	the	the	DET
ajfa-5518	221	18	same	same	ADJ
ajfa-5518	221	19	economic	economic	ADJ
ajfa-5518	221	20	environment	environment	NOUN
ajfa-5518	221	21	may	may	AUX
ajfa-5518	221	22	contribute	contribute	VERB
ajfa-5518	221	23	to	to	ADP
ajfa-5518	221	24	delisting	delist	VERB
ajfa-5518	221	25	,	,	PUNCT
ajfa-5518	221	26	confirmable	confirmable	ADJ
ajfa-5518	221	27	by	by	ADP
ajfa-5518	221	28	significant	significant	ADJ
ajfa-5518	221	29	estimated	estimate	VERB
ajfa-5518	221	30	correlation	correlation	NOUN
ajfa-5518	221	31	coefficients	coefficient	VERB
ajfa-5518	221	32	ρ	ρ	NOUN
ajfa-5518	221	33	in	in	ADP
ajfa-5518	221	34	the	the	DET
ajfa-5518	221	35	bivariate	bivariate	ADJ
ajfa-5518	221	36	probit	probit	NOUN
ajfa-5518	221	37	models	model	NOUN
ajfa-5518	221	38	.	.	PUNCT
ajfa-5518	222	1	from	from	ADP
ajfa-5518	222	2	the	the	DET
ajfa-5518	222	3	b	b	PROPN
ajfa-5518	222	4	model	model	NOUN
ajfa-5518	222	5	,	,	PUNCT
ajfa-5518	222	6	the	the	DET
ajfa-5518	222	7	auditor	auditor	NOUN
ajfa-5518	222	8	switching	switch	VERB
ajfa-5518	222	9	variable	variable	NOUN
ajfa-5518	222	10	(	(	PUNCT
ajfa-5518	222	11	switch	switch	NOUN
ajfa-5518	222	12	)	)	PUNCT
ajfa-5518	222	13	has	have	VERB
ajfa-5518	222	14	a	a	DET
ajfa-5518	222	15	significant	significant	ADJ
ajfa-5518	222	16	impact	impact	NOUN
ajfa-5518	222	17	on	on	ADP
ajfa-5518	222	18	delisting	delist	VERB
ajfa-5518	222	19	(	(	PUNCT
ajfa-5518	222	20	delist	delist	NOUN
ajfa-5518	222	21	)	)	PUNCT
ajfa-5518	222	22	.	.	PUNCT
ajfa-5518	223	1	the	the	DET
ajfa-5518	223	2	c	c	PROPN
ajfa-5518	223	3	model	model	NOUN
ajfa-5518	223	4	shows	show	VERB
ajfa-5518	223	5	that	that	SCONJ
ajfa-5518	223	6	clients	client	NOUN
ajfa-5518	223	7	in	in	ADP
ajfa-5518	223	8	financial	financial	ADJ
ajfa-5518	223	9	hardships	hardship	NOUN
ajfa-5518	223	10	tend	tend	VERB
ajfa-5518	223	11	to	to	PART
ajfa-5518	223	12	switch	switch	VERB
ajfa-5518	223	13	auditors	auditor	NOUN
ajfa-5518	223	14	,	,	PUNCT
ajfa-5518	223	15	which	which	PRON
ajfa-5518	223	16	verifies	verify	VERB
ajfa-5518	223	17	menon	menon	PROPN
ajfa-5518	223	18	and	and	CCONJ
ajfa-5518	223	19	schwartz	schwartz	PROPN
ajfa-5518	223	20	(	(	PUNCT
ajfa-5518	223	21	1985	1985	NUM
ajfa-5518	223	22	)	)	PUNCT
ajfa-5518	223	23	’s	’	VERB
ajfa-5518	223	24	assertion	assertion	NOUN
ajfa-5518	223	25	that	that	SCONJ
ajfa-5518	223	26	delisting	delisting	NOUN
ajfa-5518	223	27	leads	lead	VERB
ajfa-5518	223	28	to	to	ADP
ajfa-5518	223	29	auditor	auditor	NOUN
ajfa-5518	223	30	switching	switching	NOUN
ajfa-5518	223	31	.	.	PUNCT
ajfa-5518	224	1	other	other	ADJ
ajfa-5518	224	2	changes	change	NOUN
ajfa-5518	224	3	in	in	ADP
ajfa-5518	224	4	the	the	DET
ajfa-5518	224	5	stock	stock	NOUN
ajfa-5518	224	6	market	market	NOUN
ajfa-5518	224	7	would	would	AUX
ajfa-5518	224	8	also	also	ADV
ajfa-5518	224	9	influence	influence	VERB
ajfa-5518	224	10	the	the	DET
ajfa-5518	224	11	demand	demand	NOUN
ajfa-5518	224	12	for	for	ADP
ajfa-5518	224	13	audit	audit	NOUN
ajfa-5518	224	14	services	service	NOUN
ajfa-5518	224	15	.	.	PUNCT
ajfa-5518	225	1	based	base	VERB
ajfa-5518	225	2	on	on	ADP
ajfa-5518	225	3	the	the	DET
ajfa-5518	225	4	estimation	estimation	NOUN
ajfa-5518	225	5	results	result	NOUN
ajfa-5518	225	6	of	of	ADP
ajfa-5518	225	7	the	the	DET
ajfa-5518	225	8	a	a	PROPN
ajfa-5518	225	9	,	,	PUNCT
ajfa-5518	225	10	b	b	NOUN
ajfa-5518	225	11	,	,	PUNCT
ajfa-5518	225	12	and	and	CCONJ
ajfa-5518	225	13	e	e	PROPN
ajfa-5518	225	14	model	model	NOUN
ajfa-5518	225	15	,	,	PUNCT
ajfa-5518	225	16	factors	factor	NOUN
ajfa-5518	225	17	influencing	influence	VERB
ajfa-5518	225	18	auditor	auditor	NOUN
ajfa-5518	225	19	switching	switching	NOUN
ajfa-5518	225	20	are	be	AUX
ajfa-5518	225	21	all	all	ADV
ajfa-5518	225	22	significant	significant	ADJ
ajfa-5518	225	23	.	.	PUNCT
ajfa-5518	226	1	one	one	NUM
ajfa-5518	226	2	year	year	NOUN
ajfa-5518	226	3	after	after	ADP
ajfa-5518	226	4	the	the	DET
ajfa-5518	226	5	igcq	igcq	PROPN
ajfa-5518	226	6	(	(	PUNCT
ajfa-5518	226	7	igcqy1	igcqy1	PROPN
ajfa-5518	226	8	)	)	PUNCT
ajfa-5518	226	9	,	,	PUNCT
ajfa-5518	226	10	companies	company	NOUN
ajfa-5518	226	11	are	be	AUX
ajfa-5518	226	12	most	most	ADV
ajfa-5518	226	13	likely	likely	ADJ
ajfa-5518	226	14	to	to	PART
ajfa-5518	226	15	switch	switch	VERB
ajfa-5518	226	16	auditors	auditor	NOUN
ajfa-5518	226	17	.	.	PUNCT
ajfa-5518	227	1	model	model	PROPN
ajfa-5518	227	2	c	c	PROPN
ajfa-5518	227	3	also	also	ADV
ajfa-5518	227	4	reveals	reveal	VERB
ajfa-5518	227	5	that	that	SCONJ
ajfa-5518	227	6	delisting	delisting	NOUN
ajfa-5518	227	7	raises	raise	VERB
ajfa-5518	227	8	the	the	DET
ajfa-5518	227	9	probability	probability	NOUN
ajfa-5518	227	10	of	of	ADP
ajfa-5518	227	11	auditor	auditor	NOUN
ajfa-5518	227	12	switching	switch	VERB
ajfa-5518	227	13	significantly	significantly	ADV
ajfa-5518	227	14	.	.	PUNCT
ajfa-5518	228	1	model	model	NOUN
ajfa-5518	228	2	e	e	PROPN
ajfa-5518	228	3	studies	study	NOUN
ajfa-5518	228	4	individual	individual	ADJ
ajfa-5518	228	5	behaviors	behavior	NOUN
ajfa-5518	228	6	in	in	ADP
ajfa-5518	228	7	the	the	DET
ajfa-5518	228	8	audit	audit	NOUN
ajfa-5518	228	9	market	market	NOUN
ajfa-5518	228	10	and	and	CCONJ
ajfa-5518	228	11	finds	find	VERB
ajfa-5518	228	12	auditor	auditor	NOUN
ajfa-5518	228	13	switching	switch	VERB
ajfa-5518	228	14	likely	likely	ADJ
ajfa-5518	228	15	in	in	ADP
ajfa-5518	228	16	igcqy1	igcqy1	NOUN
ajfa-5518	228	17	and	and	CCONJ
ajfa-5518	228	18	igcqy2	igcqy2	NOUN
ajfa-5518	228	19	but	but	CCONJ
ajfa-5518	228	20	not	not	PART
ajfa-5518	228	21	igcqy3	igcqy3	NOUN
ajfa-5518	228	22	.	.	PUNCT
ajfa-5518	229	1	although	although	SCONJ
ajfa-5518	229	2	the	the	DET
ajfa-5518	229	3	audit	audit	NOUN
ajfa-5518	229	4	market	market	NOUN
ajfa-5518	229	5	is	be	AUX
ajfa-5518	229	6	highly	highly	ADV
ajfa-5518	229	7	regulated	regulate	VERB
ajfa-5518	229	8	,	,	PUNCT
ajfa-5518	229	9	auditors	auditor	NOUN
ajfa-5518	229	10	are	be	AUX
ajfa-5518	229	11	subject	subject	ADJ
ajfa-5518	229	12	to	to	ADP
ajfa-5518	229	13	replacement	replacement	NOUN
ajfa-5518	229	14	with	with	ADP
ajfa-5518	229	15	short	short	ADJ
ajfa-5518	229	16	notice	notice	NOUN
ajfa-5518	229	17	by	by	ADP
ajfa-5518	229	18	unsatisfied	unsatisfied	ADJ
ajfa-5518	229	19	clients	client	NOUN
ajfa-5518	229	20	.	.	PUNCT
ajfa-5518	230	1	model	model	NOUN
ajfa-5518	230	2	d	d	NOUN
ajfa-5518	230	3	only	only	ADV
ajfa-5518	230	4	considers	consider	VERB
ajfa-5518	230	5	factors	factor	NOUN
ajfa-5518	230	6	causing	cause	VERB
ajfa-5518	230	7	client	client	NOUN
ajfa-5518	230	8	delisting	delisting	NOUN
ajfa-5518	230	9	when	when	SCONJ
ajfa-5518	230	10	its	its	PRON
ajfa-5518	230	11	financial	financial	ADJ
ajfa-5518	230	12	conditions	condition	NOUN
ajfa-5518	230	13	are	be	AUX
ajfa-5518	230	14	controlled	control	VERB
ajfa-5518	230	15	.	.	PUNCT
ajfa-5518	231	1	empirical	empirical	ADJ
ajfa-5518	231	2	results	result	NOUN
ajfa-5518	231	3	confirm	confirm	VERB
ajfa-5518	231	4	our	our	PRON
ajfa-5518	231	5	hypothesis	hypothesis	NOUN
ajfa-5518	231	6	that	that	SCONJ
ajfa-5518	231	7	the	the	DET
ajfa-5518	231	8	correlation	correlation	NOUN
ajfa-5518	231	9	between	between	ADP
ajfa-5518	231	10	audit	audit	NOUN
ajfa-5518	231	11	and	and	CCONJ
ajfa-5518	231	12	stock	stock	NOUN
ajfa-5518	231	13	market	market	NOUN
ajfa-5518	231	14	may	may	AUX
ajfa-5518	231	15	interfere	interfere	VERB
ajfa-5518	231	16	with	with	ADP
ajfa-5518	231	17	the	the	DET
ajfa-5518	231	18	explanation	explanation	NOUN
ajfa-5518	231	19	of	of	ADP
ajfa-5518	231	20	delisting	delisting	NOUN
ajfa-5518	231	21	.	.	PUNCT
ajfa-5518	232	1	indeed	indeed	ADV
ajfa-5518	232	2	,	,	PUNCT
ajfa-5518	232	3	igcq	igcq	PROPN
ajfa-5518	232	4	and	and	CCONJ
ajfa-5518	232	5	financial	financial	ADJ
ajfa-5518	232	6	hardships	hardship	NOUN
ajfa-5518	232	7	do	do	AUX
ajfa-5518	232	8	not	not	PART
ajfa-5518	232	9	cause	cause	VERB
ajfa-5518	232	10	delisting	delisting	NOUN
ajfa-5518	232	11	but	but	CCONJ
ajfa-5518	232	12	other	other	ADJ
ajfa-5518	232	13	market	market	NOUN
ajfa-5518	232	14	correlations	correlation	NOUN
ajfa-5518	232	15	in	in	ADP
ajfa-5518	232	16	the	the	DET
ajfa-5518	232	17	same	same	ADJ
ajfa-5518	232	18	economic	economic	ADJ
ajfa-5518	232	19	environment	environment	NOUN
ajfa-5518	232	20	may	may	AUX
ajfa-5518	232	21	be	be	AUX
ajfa-5518	232	22	.	.	PUNCT
ajfa-5518	233	1	model	model	PROPN
ajfa-5518	233	2	d	d	PROPN
ajfa-5518	233	3	also	also	ADV
ajfa-5518	233	4	supports	support	VERB
ajfa-5518	233	5	previous	previous	ADJ
ajfa-5518	233	6	findings	finding	NOUN
ajfa-5518	233	7	(	(	PUNCT
ajfa-5518	233	8	citron	citron	NOUN
ajfa-5518	233	9	and	and	CCONJ
ajfa-5518	233	10	taffler	taffler	NOUN
ajfa-5518	233	11	,	,	PUNCT
ajfa-5518	233	12	1992	1992	NUM
ajfa-5518	233	13	)	)	PUNCT
ajfa-5518	233	14	that	that	SCONJ
ajfa-5518	233	15	corporate	corporate	ADJ
ajfa-5518	233	16	bankruptcy	bankruptcy	NOUN
ajfa-5518	233	17	is	be	AUX
ajfa-5518	233	18	not	not	PART
ajfa-5518	233	19	related	relate	VERB
ajfa-5518	233	20	to	to	ADP
ajfa-5518	233	21	financial	financial	ADJ
ajfa-5518	233	22	hardship	hardship	NOUN
ajfa-5518	233	23	.	.	PUNCT
ajfa-5518	234	1	however	however	ADV
ajfa-5518	234	2	,	,	PUNCT
ajfa-5518	234	3	differences	difference	NOUN
ajfa-5518	234	4	in	in	ADP
ajfa-5518	234	5	variable	variable	ADJ
ajfa-5518	234	6	measurements	measurement	NOUN
ajfa-5518	234	7	and	and	CCONJ
ajfa-5518	234	8	definitions	definition	NOUN
ajfa-5518	234	9	should	should	AUX
ajfa-5518	234	10	be	be	AUX
ajfa-5518	234	11	handled	handle	VERB
ajfa-5518	234	12	with	with	ADP
ajfa-5518	234	13	more	more	ADJ
ajfa-5518	234	14	attention	attention	NOUN
ajfa-5518	234	15	.	.	PUNCT
ajfa-5518	235	1	in	in	ADP
ajfa-5518	235	2	this	this	DET
ajfa-5518	235	3	study	study	NOUN
ajfa-5518	235	4	,	,	PUNCT
ajfa-5518	235	5	the	the	DET
ajfa-5518	235	6	degree	degree	NOUN
ajfa-5518	235	7	of	of	ADP
ajfa-5518	235	8	financial	financial	ADJ
ajfa-5518	235	9	hardship	hardship	NOUN
ajfa-5518	235	10	is	be	AUX
ajfa-5518	235	11	measured	measure	VERB
ajfa-5518	235	12	at	at	ADP
ajfa-5518	235	13	one	one	NUM
ajfa-5518	235	14	year	year	NOUN
ajfa-5518	235	15	before	before	SCONJ
ajfa-5518	235	16	the	the	DET
ajfa-5518	235	17	igcq	igcq	PROPN
ajfa-5518	235	18	issued	issue	VERB
ajfa-5518	235	19	,	,	PUNCT
ajfa-5518	235	20	because	because	SCONJ
ajfa-5518	235	21	delisting	delist	VERB
ajfa-5518	235	22	generally	generally	ADV
ajfa-5518	235	23	occurs	occur	VERB
ajfa-5518	235	24	after	after	ADP
ajfa-5518	235	25	an	an	DET
ajfa-5518	235	26	igcq	igcq	NOUN
ajfa-5518	235	27	.	.	PUNCT
ajfa-5518	236	1	earlier	early	ADJ
ajfa-5518	236	2	financial	financial	ADJ
ajfa-5518	236	3	hardships	hardship	NOUN
ajfa-5518	236	4	are	be	AUX
ajfa-5518	236	5	attributable	attributable	ADJ
ajfa-5518	236	6	to	to	ADP
ajfa-5518	236	7	igcq	igcq	PROPN
ajfa-5518	236	8	but	but	CCONJ
ajfa-5518	236	9	not	not	PART
ajfa-5518	236	10	necessarily	necessarily	ADV
ajfa-5518	236	11	to	to	PART
ajfa-5518	236	12	delisting	delist	VERB
ajfa-5518	236	13	as	as	SCONJ
ajfa-5518	236	14	stated	state	VERB
ajfa-5518	236	15	in	in	ADP
ajfa-5518	236	16	citron	citron	NOUN
ajfa-5518	236	17	and	and	CCONJ
ajfa-5518	236	18	taffler	taffler	PROPN
ajfa-5518	236	19	(	(	PUNCT
ajfa-5518	236	20	1992	1992	NUM
ajfa-5518	236	21	)	)	PUNCT
ajfa-5518	236	22	findings	finding	NOUN
ajfa-5518	236	23	.	.	PUNCT
ajfa-5518	237	1	therefore	therefore	ADV
ajfa-5518	237	2	,	,	PUNCT
ajfa-5518	237	3	we	we	PRON
ajfa-5518	237	4	conclude	conclude	VERB
ajfa-5518	237	5	that	that	SCONJ
ajfa-5518	237	6	early	early	ADJ
ajfa-5518	237	7	financial	financial	ADJ
ajfa-5518	237	8	hardships	hardship	NOUN
ajfa-5518	237	9	should	should	AUX
ajfa-5518	237	10	not	not	PART
ajfa-5518	237	11	be	be	AUX
ajfa-5518	237	12	the	the	DET
ajfa-5518	237	13	main	main	ADJ
ajfa-5518	237	14	cause	cause	NOUN
ajfa-5518	237	15	for	for	ADP
ajfa-5518	237	16	client	client	NOUN
ajfa-5518	237	17	delisting	delisting	NOUN
ajfa-5518	237	18	.	.	PUNCT
ajfa-5518	238	1	notice	notice	VERB
ajfa-5518	238	2	that	that	SCONJ
ajfa-5518	238	3	we	we	PRON
ajfa-5518	238	4	proxy	proxy	VERB
ajfa-5518	238	5	bankruptcy	bankruptcy	NOUN
ajfa-5518	238	6	by	by	ADP
ajfa-5518	238	7	delisting	delist	VERB
ajfa-5518	238	8	which	which	PRON
ajfa-5518	238	9	is	be	AUX
ajfa-5518	238	10	different	different	ADJ
ajfa-5518	238	11	from	from	ADP
ajfa-5518	238	12	previous	previous	ADJ
ajfa-5518	238	13	measurements	measurement	NOUN
ajfa-5518	238	14	for	for	ADP
ajfa-5518	238	15	corporate	corporate	ADJ
ajfa-5518	238	16	failure	failure	NOUN
ajfa-5518	238	17	.	.	PUNCT
ajfa-5518	239	1	delisting	delist	VERB
ajfa-5518	239	2	in	in	ADP
ajfa-5518	239	3	general	general	ADJ
ajfa-5518	239	4	causes	cause	VERB
ajfa-5518	239	5	company	company	NOUN
ajfa-5518	239	6	shares	share	NOUN
ajfa-5518	239	7	to	to	PART
ajfa-5518	239	8	lose	lose	VERB
ajfa-5518	239	9	liquidity	liquidity	NOUN
ajfa-5518	239	10	but	but	CCONJ
ajfa-5518	239	11	it	it	PRON
ajfa-5518	239	12	does	do	AUX
ajfa-5518	239	13	not	not	PART
ajfa-5518	239	14	necessarily	necessarily	ADV
ajfa-5518	239	15	lead	lead	VERB
ajfa-5518	239	16	to	to	ADP
ajfa-5518	239	17	bankruptcy	bankruptcy	NOUN
ajfa-5518	239	18	immediately	immediately	ADV
ajfa-5518	239	19	.	.	PUNCT
ajfa-5518	240	1	consequently	consequently	ADV
ajfa-5518	240	2	,	,	PUNCT
ajfa-5518	240	3	any	any	DET
ajfa-5518	240	4	interpretation	interpretation	NOUN
ajfa-5518	240	5	should	should	AUX
ajfa-5518	240	6	be	be	AUX
ajfa-5518	240	7	made	make	VERB
ajfa-5518	240	8	with	with	ADP
ajfa-5518	240	9	caution	caution	NOUN
ajfa-5518	240	10	for	for	SCONJ
ajfa-5518	240	11	there	there	PRON
ajfa-5518	240	12	are	be	VERB
ajfa-5518	240	13	different	different	ADJ
ajfa-5518	240	14	meanings	meaning	NOUN
ajfa-5518	240	15	among	among	ADP
ajfa-5518	240	16	variables	variable	NOUN
ajfa-5518	240	17	employed	employ	VERB
ajfa-5518	240	18	.	.	PUNCT
ajfa-5518	241	1	asian	asian	ADJ
ajfa-5518	241	2	journal	journal	PROPN
ajfa-5518	241	3	of	of	ADP
ajfa-5518	241	4	finance	finance	PROPN
ajfa-5518	241	5	&	&	CCONJ
ajfa-5518	241	6	accounting	accounting	PROPN
ajfa-5518	241	7	issn	issn	PROPN
ajfa-5518	241	8	1946	1946	NUM
ajfa-5518	241	9	-	-	PUNCT
ajfa-5518	241	10	052x	052x	PROPN
ajfa-5518	241	11	2014	2014	NUM
ajfa-5518	241	12	,	,	PUNCT
ajfa-5518	241	13	vol	vol	NOUN
ajfa-5518	241	14	.	.	PROPN
ajfa-5518	242	1	6	6	NUM
ajfa-5518	242	2	,	,	PUNCT
ajfa-5518	242	3	no	no	INTJ
ajfa-5518	242	4	.	.	NOUN
ajfa-5518	242	5	1	1	NUM
ajfa-5518	242	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	242	7	381	381	NUM
ajfa-5518	242	8	table	table	NOUN
ajfa-5518	242	9	5	5	NUM
ajfa-5518	242	10	.	.	PUNCT
ajfa-5518	242	11	results	result	NOUN
ajfa-5518	242	12	of	of	ADP
ajfa-5518	242	13	bivariate	bivariate	ADJ
ajfa-5518	242	14	probit	probit	NOUN
ajfa-5518	242	15	model	model	NOUN
ajfa-5518	242	16	model	model	NOUN
ajfa-5518	242	17	a	a	DET
ajfa-5518	242	18	b	b	NOUN
ajfa-5518	242	19	c	c	NOUN
ajfa-5518	242	20	d	d	X
ajfa-5518	242	21	e	e	X
ajfa-5518	242	22	variable	variable	ADJ
ajfa-5518	242	23	delist	delist	NOUN
ajfa-5518	242	24	(	(	PUNCT
ajfa-5518	242	25	sd	sd	NOUN
ajfa-5518	242	26	)	)	PUNCT
ajfa-5518	242	27	switch	switch	NOUN
ajfa-5518	242	28	delist	delist	NOUN
ajfa-5518	242	29	switch	switch	NOUN
ajfa-5518	242	30	delist	delist	NOUN
ajfa-5518	242	31	switch	switch	NOUN
ajfa-5518	242	32	delist	delist	NOUN
ajfa-5518	242	33	switch	switch	NOUN
ajfa-5518	242	34	constant	constant	ADJ
ajfa-5518	242	35	-238	-238	PROPN
ajfa-5518	242	36	(	(	PUNCT
ajfa-5518	242	37	28710	28710	NUM
ajfa-5518	242	38	)	)	PUNCT
ajfa-5518	242	39	-2.84	-2.84	NOUN
ajfa-5518	243	1	*	*	PUNCT
ajfa-5518	243	2	*	*	PUNCT
ajfa-5518	243	3	*	*	PUNCT
ajfa-5518	243	4	(	(	PUNCT
ajfa-5518	243	5	.28	.28	NUM
ajfa-5518	243	6	)	)	PUNCT
ajfa-5518	243	7	-4.08	-4.08	NUM
ajfa-5518	243	8	(	(	PUNCT
ajfa-5518	243	9	92.07	92.07	NUM
ajfa-5518	243	10	)	)	PUNCT
ajfa-5518	243	11	-2.81	-2.81	NOUN
ajfa-5518	243	12	*	*	SYM
ajfa-5518	243	13	*	*	PUNCT
ajfa-5518	243	14	(	(	PUNCT
ajfa-5518	243	15	.28	.28	NUM
ajfa-5518	243	16	)	)	PUNCT
ajfa-5518	243	17	-3.99	-3.99	NOUN
ajfa-5518	243	18	(	(	PUNCT
ajfa-5518	243	19	93.26	93.26	NUM
ajfa-5518	243	20	)	)	PUNCT
ajfa-5518	243	21	-3.45	-3.45	NOUN
ajfa-5518	243	22	*	*	PUNCT
ajfa-5518	243	23	*	*	PUNCT
ajfa-5518	243	24	(	(	PUNCT
ajfa-5518	243	25	.36	.36	NUM
ajfa-5518	243	26	)	)	PUNCT
ajfa-5518	243	27	-151.6	-151.6	PROPN
ajfa-5518	243	28	(	(	PUNCT
ajfa-5518	243	29	2.2×105	2.2×105	NOUN
ajfa-5518	243	30	)	)	PUNCT
ajfa-5518	243	31	-3.38	-3.38	X
ajfa-5518	244	1	*	*	NOUN
ajfa-5518	244	2	*	*	PUNCT
ajfa-5518	244	3	(	(	PUNCT
ajfa-5518	244	4	.35	.35	NUM
ajfa-5518	244	5	)	)	PUNCT
ajfa-5518	244	6	delist	delist	NOUN
ajfa-5518	244	7	2.27	2.27	NUM
ajfa-5518	244	8	*	*	SYM
ajfa-5518	244	9	*	*	PUNCT
ajfa-5518	244	10	(	(	PUNCT
ajfa-5518	244	11	.17	.17	NUM
ajfa-5518	244	12	)	)	PUNCT
ajfa-5518	244	13	switch	switch	VERB
ajfa-5518	244	14	1.44	1.44	NUM
ajfa-5518	244	15	*	*	PUNCT
ajfa-5518	244	16	*	*	PUNCT
ajfa-5518	244	17	*	*	PUNCT
ajfa-5518	244	18	(	(	PUNCT
ajfa-5518	244	19	.19	.19	NUM
ajfa-5518	244	20	)	)	PUNCT
ajfa-5518	244	21	igcq	igcq	PROPN
ajfa-5518	244	22	241	241	NUM
ajfa-5518	244	23	(	(	PUNCT
ajfa-5518	244	24	28710	28710	NUM
ajfa-5518	244	25	)	)	PUNCT
ajfa-5518	244	26	5.73	5.73	NUM
ajfa-5518	244	27	(	(	PUNCT
ajfa-5518	244	28	92.54	92.54	NUM
ajfa-5518	244	29	)	)	PUNCT
ajfa-5518	244	30	5.51	5.51	NUM
ajfa-5518	244	31	(	(	PUNCT
ajfa-5518	244	32	93.44	93.44	NUM
ajfa-5518	244	33	)	)	PUNCT
ajfa-5518	244	34	154.8	154.8	NUM
ajfa-5518	244	35	(	(	PUNCT
ajfa-5518	244	36	1.5×105	1.5×105	NUM
ajfa-5518	244	37	)	)	PUNCT
ajfa-5518	244	38	rgcq	rgcq	NOUN
ajfa-5518	244	39	-.22	-.22	PUNCT
ajfa-5518	244	40	(	(	PUNCT
ajfa-5518	244	41	.22	.22	NUM
ajfa-5518	244	42	)	)	PUNCT
ajfa-5518	244	43	-.25	-.25	PUNCT
ajfa-5518	244	44	(	(	PUNCT
ajfa-5518	244	45	.16	.16	NUM
ajfa-5518	244	46	)	)	PUNCT
ajfa-5518	244	47	-.20	-.20	X
ajfa-5518	244	48	(	(	PUNCT
ajfa-5518	244	49	.22	.22	NUM
ajfa-5518	244	50	)	)	PUNCT
ajfa-5518	244	51	-.22	-.22	PUNCT
ajfa-5518	244	52	(	(	PUNCT
ajfa-5518	244	53	.22	.22	NUM
ajfa-5518	244	54	)	)	PUNCT
ajfa-5518	244	55	igcqy1	igcqy1	NOUN
ajfa-5518	245	1	3.12	3.12	NUM
ajfa-5518	245	2	*	*	NOUN
ajfa-5518	245	3	*	*	PUNCT
ajfa-5518	245	4	*	*	PUNCT
ajfa-5518	245	5	(	(	PUNCT
ajfa-5518	245	6	.35	.35	NUM
ajfa-5518	245	7	)	)	PUNCT
ajfa-5518	245	8	3.06	3.06	NUM
ajfa-5518	245	9	*	*	SYM
ajfa-5518	245	10	*	*	PUNCT
ajfa-5518	245	11	(	(	PUNCT
ajfa-5518	245	12	.34	.34	NUM
ajfa-5518	245	13	)	)	PUNCT
ajfa-5518	245	14	1.66	1.66	NUM
ajfa-5518	245	15	*	*	PUNCT
ajfa-5518	245	16	*	*	PUNCT
ajfa-5518	245	17	(	(	PUNCT
ajfa-5518	245	18	.38	.38	NUM
ajfa-5518	245	19	)	)	PUNCT
ajfa-5518	245	20	3.62	3.62	NUM
ajfa-5518	245	21	*	*	PUNCT
ajfa-5518	245	22	*	*	PUNCT
ajfa-5518	245	23	(	(	PUNCT
ajfa-5518	245	24	.37	.37	NUM
ajfa-5518	245	25	)	)	PUNCT
ajfa-5518	245	26	igcqy2	igcqy2	NOUN
ajfa-5518	246	1	3.14	3.14	NUM
ajfa-5518	246	2	*	*	SYM
ajfa-5518	246	3	*	*	PUNCT
ajfa-5518	246	4	(	(	PUNCT
ajfa-5518	246	5	.4	.4	NUM
ajfa-5518	246	6	)	)	PUNCT
ajfa-5518	246	7	igcqy3	igcqy3	NOUN
ajfa-5518	246	8	8.57	8.57	NUM
ajfa-5518	246	9	(	(	PUNCT
ajfa-5518	246	10	1.4×105	1.4×105	NUM
ajfa-5518	246	11	)	)	PUNCT
ajfa-5518	246	12	age	age	NOUN
ajfa-5518	246	13	.005	.005	NUM
ajfa-5518	246	14	(	(	PUNCT
ajfa-5518	246	15	.01	.01	NUM
ajfa-5518	246	16	)	)	PUNCT
ajfa-5518	246	17	.027	.027	NUM
ajfa-5518	246	18	*	*	PUNCT
ajfa-5518	246	19	*	*	PUNCT
ajfa-5518	246	20	(	(	PUNCT
ajfa-5518	246	21	.09	.09	NUM
ajfa-5518	246	22	)	)	PUNCT
ajfa-5518	246	23	.01	.01	NUM
ajfa-5518	246	24	(	(	PUNCT
ajfa-5518	246	25	.01	.01	NUM
ajfa-5518	246	26	)	)	PUNCT
ajfa-5518	246	27	.02	.02	NUM
ajfa-5518	247	1	*	*	PUNCT
ajfa-5518	247	2	*	*	PUNCT
ajfa-5518	247	3	(	(	PUNCT
ajfa-5518	247	4	.009	.009	NUM
ajfa-5518	247	5	)	)	PUNCT
ajfa-5518	247	6	.001	.001	NUM
ajfa-5518	247	7	*	*	PUNCT
ajfa-5518	247	8	(	(	PUNCT
ajfa-5518	247	9	.01	.01	NUM
ajfa-5518	247	10	)	)	PUNCT
ajfa-5518	247	11	.022	.022	NUM
ajfa-5518	247	12	*	*	PUNCT
ajfa-5518	247	13	(	(	PUNCT
ajfa-5518	247	14	.01	.01	NUM
ajfa-5518	247	15	)	)	PUNCT
ajfa-5518	247	16	.004	.004	NUM
ajfa-5518	247	17	(	(	PUNCT
ajfa-5518	247	18	.001	.001	NUM
ajfa-5518	247	19	)	)	PUNCT
ajfa-5518	247	20	.03	.03	NUM
ajfa-5518	247	21	*	*	PUNCT
ajfa-5518	247	22	*	*	PUNCT
ajfa-5518	247	23	(	(	PUNCT
ajfa-5518	247	24	.01	.01	NUM
ajfa-5518	247	25	)	)	PUNCT
ajfa-5518	247	26	loss	loss	NOUN
ajfa-5518	247	27	-.25	-.25	PUNCT
ajfa-5518	247	28	(	(	PUNCT
ajfa-5518	247	29	.44	.44	NUM
ajfa-5518	247	30	)	)	PUNCT
ajfa-5518	247	31	-1.15	-1.15	NOUN
ajfa-5518	247	32	*	*	PUNCT
ajfa-5518	247	33	*	*	PUNCT
ajfa-5518	247	34	*	*	PUNCT
ajfa-5518	247	35	(	(	PUNCT
ajfa-5518	247	36	.33	.33	NUM
ajfa-5518	247	37	)	)	PUNCT
ajfa-5518	247	38	-.33	-.33	PUNCT
ajfa-5518	247	39	(	(	PUNCT
ajfa-5518	247	40	.47	.47	NUM
ajfa-5518	247	41	)	)	PUNCT
ajfa-5518	247	42	-.28	-.28	PUNCT
ajfa-5518	247	43	(	(	PUNCT
ajfa-5518	247	44	.30	.30	X
ajfa-5518	247	45	)	)	PUNCT
ajfa-5518	247	46	b4	b4	NOUN
ajfa-5518	247	47	.07	.07	NUM
ajfa-5518	247	48	(	(	PUNCT
ajfa-5518	247	49	.24	.24	NUM
ajfa-5518	247	50	)	)	PUNCT
ajfa-5518	247	51	.11	.11	NUM
ajfa-5518	247	52	(	(	PUNCT
ajfa-5518	247	53	.17	.17	NUM
ajfa-5518	247	54	)	)	PUNCT
ajfa-5518	247	55	-.05	-.05	NOUN
ajfa-5518	247	56	(	(	PUNCT
ajfa-5518	247	57	.20	.20	NUM
ajfa-5518	247	58	)	)	PUNCT
ajfa-5518	247	59	.15	.15	NUM
ajfa-5518	247	60	(	(	PUNCT
ajfa-5518	247	61	.16	.16	NUM
ajfa-5518	247	62	)	)	PUNCT
ajfa-5518	247	63	.001	.001	NUM
ajfa-5518	247	64	(	(	PUNCT
ajfa-5518	247	65	.25	.25	NUM
ajfa-5518	247	66	)	)	PUNCT
ajfa-5518	247	67	.28	.28	NUM
ajfa-5518	247	68	(	(	PUNCT
ajfa-5518	247	69	.19	.19	NUM
ajfa-5518	247	70	)	)	PUNCT
ajfa-5518	247	71	.08	.08	NUM
ajfa-5518	247	72	(	(	PUNCT
ajfa-5518	247	73	.23	.23	NUM
ajfa-5518	247	74	)	)	PUNCT
ajfa-5518	247	75	.32	.32	NUM
ajfa-5518	247	76	(	(	PUNCT
ajfa-5518	247	77	.21	.21	NUM
ajfa-5518	247	78	)	)	PUNCT
ajfa-5518	247	79	size	size	NOUN
ajfa-5518	247	80	-.15	-.15	PROPN
ajfa-5518	247	81	*	*	NOUN
ajfa-5518	247	82	*	*	PUNCT
ajfa-5518	247	83	(	(	PUNCT
ajfa-5518	247	84	.08	.08	NUM
ajfa-5518	247	85	)	)	PUNCT
ajfa-5518	247	86	.001	.001	NUM
ajfa-5518	247	87	(	(	PUNCT
ajfa-5518	247	88	.004	.004	NUM
ajfa-5518	247	89	)	)	PUNCT
ajfa-5518	247	90	-.002	-.002	NOUN
ajfa-5518	247	91	(	(	PUNCT
ajfa-5518	247	92	.05	.05	NUM
ajfa-5518	247	93	)	)	PUNCT
ajfa-5518	247	94	.001	.001	NUM
ajfa-5518	247	95	(	(	PUNCT
ajfa-5518	247	96	.004	.004	NUM
ajfa-5518	247	97	)	)	PUNCT
ajfa-5518	247	98	-.001	-.001	NOUN
ajfa-5518	247	99	(	(	PUNCT
ajfa-5518	247	100	.03	.03	NUM
ajfa-5518	247	101	)	)	PUNCT
ajfa-5518	247	102	.001	.001	NUM
ajfa-5518	247	103	(	(	PUNCT
ajfa-5518	247	104	.02	.02	NUM
ajfa-5518	247	105	)	)	PUNCT
ajfa-5518	247	106	-.14	-.14	X
ajfa-5518	248	1	*	*	PUNCT
ajfa-5518	248	2	(	(	PUNCT
ajfa-5518	248	3	.07	.07	NUM
ajfa-5518	248	4	)	)	PUNCT
ajfa-5518	248	5	.001	.001	NUM
ajfa-5518	248	6	(	(	PUNCT
ajfa-5518	248	7	.002	.002	NUM
ajfa-5518	248	8	)	)	PUNCT
ajfa-5518	248	9	finance	finance	NOUN
ajfa-5518	248	10	.05	.05	NUM
ajfa-5518	248	11	(	(	PUNCT
ajfa-5518	248	12	.10	.10	NUM
ajfa-5518	248	13	)	)	PUNCT
ajfa-5518	248	14	.08	.08	NUM
ajfa-5518	248	15	(	(	PUNCT
ajfa-5518	248	16	.05	.05	NUM
ajfa-5518	248	17	)	)	PUNCT
ajfa-5518	248	18	.20	.20	NUM
ajfa-5518	248	19	(	(	PUNCT
ajfa-5518	248	20	.18	.18	NUM
ajfa-5518	248	21	)	)	PUNCT
ajfa-5518	248	22	.08	.08	NUM
ajfa-5518	248	23	(	(	PUNCT
ajfa-5518	248	24	.05	.05	NUM
ajfa-5518	248	25	)	)	PUNCT
ajfa-5518	248	26	.42	.42	NUM
ajfa-5518	248	27	(	(	PUNCT
ajfa-5518	248	28	.16	.16	NUM
ajfa-5518	248	29	)	)	PUNCT
ajfa-5518	248	30	.03	.03	NUM
ajfa-5518	248	31	(	(	PUNCT
ajfa-5518	248	32	.11	.11	NUM
ajfa-5518	248	33	)	)	PUNCT
ajfa-5518	248	34	.21	.21	NUM
ajfa-5518	248	35	(	(	PUNCT
ajfa-5518	248	36	.16	.16	NUM
ajfa-5518	248	37	)	)	PUNCT
ajfa-5518	248	38	.20	.20	NUM
ajfa-5518	248	39	(	(	PUNCT
ajfa-5518	248	40	0.16	0.16	NUM
ajfa-5518	248	41	)	)	PUNCT
ajfa-5518	248	42	ρ	ρ	PROPN
ajfa-5518	248	43	.752**(.17	.752**(.17	PUNCT
ajfa-5518	248	44	)	)	PUNCT
ajfa-5518	248	45	0.797	0.797	NUM
ajfa-5518	249	1	*	*	PUNCT
ajfa-5518	249	2	*	*	PUNCT
ajfa-5518	249	3	(	(	PUNCT
ajfa-5518	249	4	.21	.21	NUM
ajfa-5518	249	5	)	)	PUNCT
ajfa-5518	249	6	0.763	0.763	NUM
ajfa-5518	249	7	*	*	PUNCT
ajfa-5518	249	8	*	*	PUNCT
ajfa-5518	249	9	(	(	PUNCT
ajfa-5518	249	10	170.95	170.95	NUM
ajfa-5518	249	11	)	)	PUNCT
ajfa-5518	249	12	ln	ln	NOUN
ajfa-5518	249	13	l	l	NOUN
ajfa-5518	249	14	-252	-252	PROPN
ajfa-5518	250	1	-253	-253	PROPN
ajfa-5518	250	2	-178	-178	PROPN
ajfa-5518	250	3	-86	-86	PROPN
ajfa-5518	250	4	-92	-92	PUNCT
ajfa-5518	251	1	*	*	PUNCT
ajfa-5518	251	2	*	*	PUNCT
ajfa-5518	251	3	*	*	PUNCT
ajfa-5518	251	4	is	be	AUX
ajfa-5518	251	5	at	at	ADP
ajfa-5518	251	6	1	1	NUM
ajfa-5518	251	7	%	%	NOUN
ajfa-5518	251	8	significant	significant	ADJ
ajfa-5518	251	9	level	level	NOUN
ajfa-5518	251	10	,	,	PUNCT
ajfa-5518	251	11	*	*	PUNCT
ajfa-5518	251	12	*	*	PUNCT
ajfa-5518	251	13	is	be	AUX
ajfa-5518	251	14	at	at	ADP
ajfa-5518	251	15	5	5	NUM
ajfa-5518	251	16	%	%	NOUN
ajfa-5518	251	17	and	and	CCONJ
ajfa-5518	251	18	*	*	ADJ
ajfa-5518	251	19	is	be	AUX
ajfa-5518	251	20	at	at	ADP
ajfa-5518	251	21	10	10	NUM
ajfa-5518	251	22	%	%	NOUN
ajfa-5518	251	23	.	.	PUNCT
ajfa-5518	252	1	5	5	X
ajfa-5518	252	2	.	.	X
ajfa-5518	252	3	sensitivity	sensitivity	NOUN
ajfa-5518	252	4	test	test	VERB
ajfa-5518	252	5	a	a	DET
ajfa-5518	252	6	sub	sub	NOUN
ajfa-5518	252	7	-	-	NOUN
ajfa-5518	252	8	sample	sample	NOUN
ajfa-5518	252	9	is	be	AUX
ajfa-5518	252	10	used	use	VERB
ajfa-5518	252	11	to	to	PART
ajfa-5518	252	12	test	test	VERB
ajfa-5518	252	13	the	the	DET
ajfa-5518	252	14	validity	validity	NOUN
ajfa-5518	252	15	of	of	ADP
ajfa-5518	252	16	empirical	empirical	ADJ
ajfa-5518	252	17	results	result	NOUN
ajfa-5518	252	18	for	for	ADP
ajfa-5518	252	19	the	the	DET
ajfa-5518	252	20	original	original	ADJ
ajfa-5518	252	21	model	model	NOUN
ajfa-5518	252	22	,	,	PUNCT
ajfa-5518	252	23	and	and	CCONJ
ajfa-5518	252	24	then	then	ADV
ajfa-5518	252	25	the	the	DET
ajfa-5518	252	26	entire	entire	ADJ
ajfa-5518	252	27	sample	sample	NOUN
ajfa-5518	252	28	is	be	AUX
ajfa-5518	252	29	tested	test	VERB
ajfa-5518	252	30	on	on	ADP
ajfa-5518	252	31	different	different	ADJ
ajfa-5518	252	32	liner	liner	NOUN
ajfa-5518	252	33	models	model	NOUN
ajfa-5518	252	34	again	again	ADV
ajfa-5518	252	35	to	to	PART
ajfa-5518	252	36	compare	compare	VERB
ajfa-5518	252	37	the	the	DET
ajfa-5518	252	38	results	result	NOUN
ajfa-5518	252	39	with	with	ADP
ajfa-5518	252	40	previous	previous	ADJ
ajfa-5518	252	41	evidence	evidence	NOUN
ajfa-5518	252	42	obtained	obtain	VERB
ajfa-5518	252	43	.	.	PUNCT
ajfa-5518	253	1	detailed	detailed	ADJ
ajfa-5518	253	2	robust	robust	ADJ
ajfa-5518	253	3	test	test	NOUN
ajfa-5518	253	4	results	result	NOUN
ajfa-5518	253	5	are	be	AUX
ajfa-5518	253	6	as	as	ADV
ajfa-5518	253	7	below	below	ADV
ajfa-5518	253	8	.	.	PUNCT
ajfa-5518	254	1	asian	asian	ADJ
ajfa-5518	254	2	journal	journal	PROPN
ajfa-5518	254	3	of	of	ADP
ajfa-5518	254	4	finance	finance	PROPN
ajfa-5518	254	5	&	&	CCONJ
ajfa-5518	254	6	accounting	accounting	PROPN
ajfa-5518	254	7	issn	issn	PROPN
ajfa-5518	254	8	1946	1946	NUM
ajfa-5518	254	9	-	-	PUNCT
ajfa-5518	254	10	052x	052x	PROPN
ajfa-5518	254	11	2014	2014	NUM
ajfa-5518	254	12	,	,	PUNCT
ajfa-5518	254	13	vol	vol	NOUN
ajfa-5518	254	14	.	.	PROPN
ajfa-5518	255	1	6	6	NUM
ajfa-5518	255	2	,	,	PUNCT
ajfa-5518	255	3	no	no	INTJ
ajfa-5518	255	4	.	.	NOUN
ajfa-5518	255	5	1	1	NUM
ajfa-5518	255	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	255	7	382	382	NUM
ajfa-5518	255	8	(	(	PUNCT
ajfa-5518	255	9	1	1	NUM
ajfa-5518	255	10	)	)	PUNCT
ajfa-5518	255	11	sub	sub	ADJ
ajfa-5518	255	12	-	-	ADJ
ajfa-5518	255	13	sample	sample	ADJ
ajfa-5518	255	14	testing	testing	NOUN
ajfa-5518	255	15	for	for	ADP
ajfa-5518	255	16	this	this	DET
ajfa-5518	255	17	test	test	NOUN
ajfa-5518	255	18	,	,	PUNCT
ajfa-5518	255	19	only	only	ADV
ajfa-5518	255	20	a	a	DET
ajfa-5518	255	21	sub	sub	NOUN
ajfa-5518	255	22	-	-	NOUN
ajfa-5518	255	23	sample	sample	NOUN
ajfa-5518	255	24	for	for	ADP
ajfa-5518	255	25	firms	firm	NOUN
ajfa-5518	255	26	with	with	ADP
ajfa-5518	255	27	the	the	DET
ajfa-5518	255	28	igcq	igcq	PROPN
ajfa-5518	255	29	is	be	AUX
ajfa-5518	255	30	included	include	VERB
ajfa-5518	255	31	and	and	CCONJ
ajfa-5518	255	32	further	far	ADV
ajfa-5518	255	33	divided	divide	VERB
ajfa-5518	255	34	into	into	ADP
ajfa-5518	255	35	delisting	delisting	NOUN
ajfa-5518	255	36	and	and	CCONJ
ajfa-5518	255	37	non	non	ADJ
ajfa-5518	255	38	-	-	ADJ
ajfa-5518	255	39	delisting	delisting	ADJ
ajfa-5518	255	40	,	,	PUNCT
ajfa-5518	255	41	as	as	ADP
ajfa-5518	255	42	a	a	DET
ajfa-5518	255	43	result	result	NOUN
ajfa-5518	255	44	,	,	PUNCT
ajfa-5518	255	45	a	a	DET
ajfa-5518	255	46	total	total	NOUN
ajfa-5518	255	47	of	of	ADP
ajfa-5518	255	48	201	201	NUM
ajfa-5518	255	49	igcq	igcq	PROPN
ajfa-5518	255	50	firms	firm	NOUN
ajfa-5518	255	51	are	be	AUX
ajfa-5518	255	52	obtained	obtain	VERB
ajfa-5518	255	53	.	.	PUNCT
ajfa-5518	256	1	by	by	ADP
ajfa-5518	256	2	applying	apply	VERB
ajfa-5518	256	3	the	the	DET
ajfa-5518	256	4	a	a	NOUN
ajfa-5518	256	5	,	,	PUNCT
ajfa-5518	256	6	b	b	NOUN
ajfa-5518	256	7	,	,	PUNCT
ajfa-5518	256	8	c	c	NOUN
ajfa-5518	256	9	,	,	PUNCT
ajfa-5518	256	10	and	and	CCONJ
ajfa-5518	256	11	d	d	NOUN
ajfa-5518	256	12	models	model	NOUN
ajfa-5518	256	13	to	to	PART
ajfa-5518	256	14	estimate	estimate	VERB
ajfa-5518	256	15	variables	variable	NOUN
ajfa-5518	256	16	,	,	PUNCT
ajfa-5518	256	17	table	table	NOUN
ajfa-5518	256	18	6	6	NUM
ajfa-5518	256	19	shows	show	VERB
ajfa-5518	256	20	no	no	DET
ajfa-5518	256	21	significant	significant	ADJ
ajfa-5518	256	22	differences	difference	NOUN
ajfa-5518	256	23	among	among	ADP
ajfa-5518	256	24	the	the	DET
ajfa-5518	256	25	models	model	NOUN
ajfa-5518	256	26	.	.	PUNCT
ajfa-5518	257	1	table	table	NOUN
ajfa-5518	257	2	6	6	NUM
ajfa-5518	257	3	.	.	PUNCT
ajfa-5518	258	1	sub	sub	ADJ
ajfa-5518	258	2	-	-	ADJ
ajfa-5518	258	3	sample	sample	ADJ
ajfa-5518	258	4	testing	testing	NOUN
ajfa-5518	258	5	results	result	NOUN
ajfa-5518	258	6	of	of	ADP
ajfa-5518	258	7	bivariate	bivariate	ADJ
ajfa-5518	258	8	probit	probit	NOUN
ajfa-5518	258	9	model	model	NOUN
ajfa-5518	258	10	model	model	NOUN
ajfa-5518	258	11	a	a	DET
ajfa-5518	258	12	b	b	NOUN
ajfa-5518	258	13	c	c	NOUN
ajfa-5518	258	14	d	d	X
ajfa-5518	258	15	e	e	X
ajfa-5518	258	16	variable	variable	ADJ
ajfa-5518	258	17	delist	delist	NOUN
ajfa-5518	258	18	switch	switch	VERB
ajfa-5518	258	19	delist	delist	NOUN
ajfa-5518	258	20	switch	switch	NOUN
ajfa-5518	258	21	delist	delist	NOUN
ajfa-5518	258	22	switch	switch	NOUN
ajfa-5518	258	23	delist	delist	NOUN
ajfa-5518	258	24	switch	switch	NOUN
ajfa-5518	258	25	constant	constant	ADJ
ajfa-5518	258	26	3.53	3.53	NUM
ajfa-5518	258	27	*	*	PUNCT
ajfa-5518	258	28	*	*	PUNCT
ajfa-5518	258	29	*	*	PUNCT
ajfa-5518	258	30	(	(	PUNCT
ajfa-5518	258	31	1.21	1.21	NUM
ajfa-5518	258	32	)	)	PUNCT
ajfa-5518	258	33	-1.44	-1.44	NOUN
ajfa-5518	258	34	*	*	PUNCT
ajfa-5518	258	35	*	*	PUNCT
ajfa-5518	258	36	*	*	PUNCT
ajfa-5518	258	37	(	(	PUNCT
ajfa-5518	258	38	.41	.41	NUM
ajfa-5518	258	39	)	)	PUNCT
ajfa-5518	258	40	3.78	3.78	NUM
ajfa-5518	258	41	*	*	PUNCT
ajfa-5518	258	42	*	*	PUNCT
ajfa-5518	258	43	(	(	PUNCT
ajfa-5518	258	44	1.2	1.2	NUM
ajfa-5518	258	45	)	)	PUNCT
ajfa-5518	258	46	-.415	-.415	NOUN
ajfa-5518	258	47	(	(	PUNCT
ajfa-5518	258	48	1.02	1.02	NUM
ajfa-5518	258	49	)	)	PUNCT
ajfa-5518	258	50	3.07	3.07	NUM
ajfa-5518	258	51	*	*	PUNCT
ajfa-5518	258	52	*	*	PUNCT
ajfa-5518	258	53	(	(	PUNCT
ajfa-5518	258	54	1.46	1.46	NUM
ajfa-5518	258	55	)	)	PUNCT
ajfa-5518	258	56	-1.44	-1.44	NOUN
ajfa-5518	258	57	*	*	PUNCT
ajfa-5518	258	58	*	*	PUNCT
ajfa-5518	258	59	(	(	PUNCT
ajfa-5518	258	60	.42	.42	NUM
ajfa-5518	258	61	)	)	PUNCT
ajfa-5518	258	62	2.97	2.97	NUM
ajfa-5518	258	63	*	*	PUNCT
ajfa-5518	258	64	*	*	PUNCT
ajfa-5518	258	65	*	*	PUNCT
ajfa-5518	258	66	(	(	PUNCT
ajfa-5518	258	67	1.2	1.2	NUM
ajfa-5518	258	68	)	)	PUNCT
ajfa-5518	258	69	-2.57	-2.57	NOUN
ajfa-5518	258	70	*	*	PUNCT
ajfa-5518	258	71	*	*	PUNCT
ajfa-5518	258	72	(	(	PUNCT
ajfa-5518	258	73	.56	.56	NUM
ajfa-5518	258	74	)	)	PUNCT
ajfa-5518	258	75	delist	delist	NOUN
ajfa-5518	258	76	1.41	1.41	NUM
ajfa-5518	258	77	*	*	PUNCT
ajfa-5518	258	78	*	*	PUNCT
ajfa-5518	258	79	(	(	PUNCT
ajfa-5518	258	80	.82	.82	NUM
ajfa-5518	258	81	)	)	PUNCT
ajfa-5518	258	82	switch	switch	VERB
ajfa-5518	258	83	1.06	1.06	NUM
ajfa-5518	258	84	*	*	SYM
ajfa-5518	258	85	(	(	PUNCT
ajfa-5518	258	86	.78	.78	NUM
ajfa-5518	258	87	)	)	PUNCT
ajfa-5518	258	88	igcqy1	igcqy1	NOUN
ajfa-5518	259	1	1.9	1.9	NUM
ajfa-5518	259	2	*	*	NOUN
ajfa-5518	259	3	*	*	PUNCT
ajfa-5518	259	4	*	*	PUNCT
ajfa-5518	259	5	(	(	PUNCT
ajfa-5518	259	6	.41	.41	NUM
ajfa-5518	259	7	)	)	PUNCT
ajfa-5518	259	8	1.71	1.71	NUM
ajfa-5518	259	9	*	*	PUNCT
ajfa-5518	259	10	*	*	PUNCT
ajfa-5518	259	11	*	*	PUNCT
ajfa-5518	259	12	(	(	PUNCT
ajfa-5518	259	13	.54	.54	NUM
ajfa-5518	259	14	)	)	PUNCT
ajfa-5518	259	15	1.95	1.95	NUM
ajfa-5518	259	16	*	*	PUNCT
ajfa-5518	259	17	*	*	PUNCT
ajfa-5518	259	18	*	*	PUNCT
ajfa-5518	259	19	(	(	PUNCT
ajfa-5518	259	20	.42	.42	NUM
ajfa-5518	259	21	)	)	PUNCT
ajfa-5518	259	22	2.65	2.65	NUM
ajfa-5518	259	23	*	*	PUNCT
ajfa-5518	259	24	*	*	PUNCT
ajfa-5518	259	25	*	*	PUNCT
ajfa-5518	259	26	(	(	PUNCT
ajfa-5518	259	27	.42	.42	NUM
ajfa-5518	259	28	)	)	PUNCT
ajfa-5518	259	29	igcqy2	igcqy2	NOUN
ajfa-5518	260	1	2.16	2.16	NUM
ajfa-5518	260	2	*	*	PUNCT
ajfa-5518	260	3	*	*	PUNCT
ajfa-5518	260	4	*	*	PUNCT
ajfa-5518	260	5	(	(	PUNCT
ajfa-5518	260	6	.47	.47	NUM
ajfa-5518	260	7	)	)	PUNCT
ajfa-5518	260	8	igcqy3	igcqy3	NOUN
ajfa-5518	260	9	8.12	8.12	NUM
ajfa-5518	260	10	(	(	PUNCT
ajfa-5518	260	11	3.8x105	3.8x105	NOUN
ajfa-5518	260	12	)	)	PUNCT
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ajfa-5518	260	15	(	(	PUNCT
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ajfa-5518	260	17	)	)	PUNCT
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ajfa-5518	260	19	*	*	PUNCT
ajfa-5518	260	20	*	*	PUNCT
ajfa-5518	260	21	(	(	PUNCT
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ajfa-5518	260	23	)	)	PUNCT
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ajfa-5518	260	25	(	(	PUNCT
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ajfa-5518	260	27	)	)	PUNCT
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ajfa-5518	260	29	*	*	PUNCT
ajfa-5518	260	30	*	*	PUNCT
ajfa-5518	260	31	(	(	PUNCT
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ajfa-5518	260	33	)	)	PUNCT
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ajfa-5518	260	35	*	*	PUNCT
ajfa-5518	260	36	(	(	PUNCT
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ajfa-5518	260	38	)	)	PUNCT
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ajfa-5518	260	40	*	*	PUNCT
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ajfa-5518	260	42	(	(	PUNCT
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ajfa-5518	260	44	)	)	PUNCT
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ajfa-5518	260	46	(	(	PUNCT
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ajfa-5518	260	48	)	)	PUNCT
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ajfa-5518	261	1	*	*	PUNCT
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ajfa-5518	261	5	)	)	PUNCT
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ajfa-5518	261	8	(	(	PUNCT
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ajfa-5518	261	10	)	)	PUNCT
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ajfa-5518	262	3	)	)	PUNCT
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ajfa-5518	262	5	(	(	PUNCT
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ajfa-5518	262	7	)	)	PUNCT
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ajfa-5518	262	9	(	(	PUNCT
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ajfa-5518	262	11	)	)	PUNCT
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ajfa-5518	262	15	*	*	PUNCT
ajfa-5518	262	16	*	*	X
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ajfa-5518	262	19	*	*	PUNCT
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ajfa-5518	262	23	*	*	PUNCT
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ajfa-5518	262	25	*	*	NOUN
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ajfa-5518	262	28	*	*	PUNCT
ajfa-5518	263	1	*	*	PUNCT
ajfa-5518	263	2	*	*	PUNCT
ajfa-5518	263	3	(	(	PUNCT
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ajfa-5518	263	5	)	)	PUNCT
ajfa-5518	263	6	(	(	PUNCT
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ajfa-5518	263	8	)	)	PUNCT
ajfa-5518	263	9	(	(	PUNCT
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ajfa-5518	263	11	)	)	PUNCT
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ajfa-5518	263	14	)	)	PUNCT
ajfa-5518	263	15	(	(	PUNCT
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ajfa-5518	263	17	)	)	PUNCT
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ajfa-5518	263	20	)	)	PUNCT
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ajfa-5518	263	23	)	)	PUNCT
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ajfa-5518	263	26	)	)	PUNCT
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ajfa-5518	263	31	(	(	PUNCT
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ajfa-5518	263	33	)	)	PUNCT
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ajfa-5518	263	35	(	(	PUNCT
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ajfa-5518	263	37	)	)	PUNCT
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ajfa-5518	264	6	)	)	PUNCT
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ajfa-5518	264	8	(	(	PUNCT
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ajfa-5518	264	10	)	)	PUNCT
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ajfa-5518	265	4	)	)	PUNCT
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ajfa-5518	265	6	(	(	PUNCT
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ajfa-5518	265	8	)	)	PUNCT
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ajfa-5518	265	10	*	*	PUNCT
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ajfa-5518	265	13	)	)	PUNCT
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ajfa-5518	265	15	(	(	PUNCT
ajfa-5518	265	16	.0001	.0001	NOUN
ajfa-5518	265	17	)	)	PUNCT
ajfa-5518	265	18	finance	finance	NOUN
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ajfa-5518	265	22	)	)	PUNCT
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ajfa-5518	265	26	)	)	PUNCT
ajfa-5518	265	27	-.003	-.003	PROPN
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ajfa-5518	265	30	)	)	PUNCT
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ajfa-5518	265	34	)	)	PUNCT
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ajfa-5518	265	36	(	(	PUNCT
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ajfa-5518	265	38	)	)	PUNCT
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ajfa-5518	266	2	(	(	PUNCT
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ajfa-5518	266	4	)	)	PUNCT
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ajfa-5518	267	1	*	*	SYM
ajfa-5518	267	2	(	(	PUNCT
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ajfa-5518	267	4	)	)	PUNCT
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ajfa-5518	267	8	)	)	PUNCT
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ajfa-5518	267	11	)	)	PUNCT
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ajfa-5518	268	2	)	)	PUNCT
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ajfa-5518	268	5	(	(	PUNCT
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ajfa-5518	268	7	)	)	PUNCT
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ajfa-5518	269	2	*	*	PUNCT
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ajfa-5518	269	6	1	1	NUM
ajfa-5518	269	7	%	%	NOUN
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ajfa-5518	269	11	*	*	PUNCT
ajfa-5518	269	12	*	*	PUNCT
ajfa-5518	269	13	is	be	AUX
ajfa-5518	269	14	at	at	ADP
ajfa-5518	269	15	5	5	NUM
ajfa-5518	269	16	%	%	NOUN
ajfa-5518	269	17	and	and	CCONJ
ajfa-5518	269	18	*	*	ADJ
ajfa-5518	269	19	is	be	AUX
ajfa-5518	269	20	at	at	ADP
ajfa-5518	269	21	10	10	NUM
ajfa-5518	269	22	%	%	NOUN
ajfa-5518	269	23	.	.	PUNCT
ajfa-5518	270	1	(	(	PUNCT
ajfa-5518	270	2	2	2	X
ajfa-5518	270	3	)	)	PUNCT
ajfa-5518	270	4	testing	testing	NOUN
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ajfa-5518	270	6	different	different	ADJ
ajfa-5518	270	7	models	model	NOUN
ajfa-5518	270	8	to	to	PART
ajfa-5518	270	9	check	check	VERB
ajfa-5518	270	10	the	the	DET
ajfa-5518	270	11	robustness	robustness	NOUN
ajfa-5518	270	12	of	of	ADP
ajfa-5518	270	13	the	the	DET
ajfa-5518	270	14	bivariate	bivariate	ADJ
ajfa-5518	270	15	probit	probit	NOUN
ajfa-5518	270	16	model	model	NOUN
ajfa-5518	270	17	,	,	PUNCT
ajfa-5518	270	18	the	the	DET
ajfa-5518	270	19	b	b	NOUN
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ajfa-5518	270	21	c	c	PROPN
ajfa-5518	270	22	recursive	recursive	ADJ
ajfa-5518	270	23	simultaneous	simultaneous	ADJ
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ajfa-5518	270	25	are	be	AUX
ajfa-5518	270	26	tested	test	VERB
ajfa-5518	270	27	and	and	CCONJ
ajfa-5518	270	28	compared	compare	VERB
ajfa-5518	270	29	with	with	ADP
ajfa-5518	270	30	the	the	DET
ajfa-5518	270	31	other	other	ADJ
ajfa-5518	270	32	three	three	NUM
ajfa-5518	270	33	models	model	NOUN
ajfa-5518	270	34	.	.	PUNCT
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ajfa-5518	271	2	7	7	NUM
ajfa-5518	271	3	is	be	AUX
ajfa-5518	271	4	the	the	DET
ajfa-5518	271	5	result	result	ADJ
ajfa-5518	271	6	comparison	comparison	NOUN
ajfa-5518	271	7	for	for	ADP
ajfa-5518	271	8	the	the	DET
ajfa-5518	271	9	five	five	NUM
ajfa-5518	271	10	models	model	NOUN
ajfa-5518	271	11	’	'	PUNCT
ajfa-5518	271	12	testing	testing	NOUN
ajfa-5518	271	13	,	,	PUNCT
ajfa-5518	271	14	including	include	VERB
ajfa-5518	271	15	their	their	PRON
ajfa-5518	271	16	estimated	estimate	VERB
ajfa-5518	271	17	coefficients	coefficient	NOUN
ajfa-5518	271	18	and	and	CCONJ
ajfa-5518	271	19	degrees	degree	NOUN
ajfa-5518	271	20	of	of	ADP
ajfa-5518	271	21	fitness	fitness	NOUN
ajfa-5518	271	22	.	.	PUNCT
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ajfa-5518	272	2	journal	journal	PROPN
ajfa-5518	272	3	of	of	ADP
ajfa-5518	272	4	finance	finance	PROPN
ajfa-5518	272	5	&	&	CCONJ
ajfa-5518	272	6	accounting	accounting	PROPN
ajfa-5518	272	7	issn	issn	PROPN
ajfa-5518	272	8	1946	1946	NUM
ajfa-5518	272	9	-	-	PUNCT
ajfa-5518	272	10	052x	052x	PROPN
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ajfa-5518	272	12	,	,	PUNCT
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ajfa-5518	273	2	,	,	PUNCT
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ajfa-5518	273	5	1	1	NUM
ajfa-5518	273	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	273	7	383	383	NUM
ajfa-5518	273	8	table	table	NOUN
ajfa-5518	273	9	7	7	NUM
ajfa-5518	273	10	.	.	PUNCT
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ajfa-5518	273	12	model	model	NOUN
ajfa-5518	273	13	testing	testing	NOUN
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ajfa-5518	273	23	probit	probit	NOUN
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ajfa-5518	273	38	(	(	PUNCT
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ajfa-5518	273	40	)	)	PUNCT
ajfa-5518	273	41	-.095	-.095	NOUN
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ajfa-5518	274	4	(	(	PUNCT
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ajfa-5518	274	6	)	)	PUNCT
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ajfa-5518	274	10	)	)	PUNCT
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ajfa-5518	274	12	*	*	SYM
ajfa-5518	274	13	*	*	PUNCT
ajfa-5518	274	14	(	(	PUNCT
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ajfa-5518	274	16	)	)	PUNCT
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ajfa-5518	274	18	(	(	PUNCT
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ajfa-5518	274	20	)	)	PUNCT
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ajfa-5518	275	4	(	(	PUNCT
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ajfa-5518	275	6	)	)	PUNCT
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ajfa-5518	275	10	)	)	PUNCT
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ajfa-5518	275	15	(	(	PUNCT
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ajfa-5518	275	17	)	)	PUNCT
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ajfa-5518	275	23	(	(	PUNCT
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ajfa-5518	275	25	)	)	PUNCT
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ajfa-5518	275	29	(	(	PUNCT
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ajfa-5518	275	31	)	)	PUNCT
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ajfa-5518	276	5	)	)	PUNCT
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ajfa-5518	276	12	)	)	PUNCT
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ajfa-5518	276	25	-	-	SYM
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ajfa-5518	276	27	)	)	PUNCT
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ajfa-5518	276	29	(	(	PUNCT
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ajfa-5518	276	31	)	)	PUNCT
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ajfa-5518	276	35	)	)	PUNCT
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ajfa-5518	276	39	)	)	PUNCT
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ajfa-5518	276	42	-	-	SYM
ajfa-5518	276	43	8	8	NUM
ajfa-5518	276	44	(	(	PUNCT
ajfa-5518	276	45	4x10	4x10	NUM
ajfa-5518	276	46	-	-	SYM
ajfa-5518	276	47	5	5	NUM
ajfa-5518	276	48	)	)	PUNCT
ajfa-5518	276	49	-.25	-.25	PUNCT
ajfa-5518	276	50	(	(	PUNCT
ajfa-5518	276	51	.16	.16	NUM
ajfa-5518	276	52	)	)	PUNCT
ajfa-5518	276	53	-.20	-.20	X
ajfa-5518	276	54	(	(	PUNCT
ajfa-5518	276	55	.22	.22	NUM
ajfa-5518	276	56	)	)	PUNCT
ajfa-5518	276	57	-.25	-.25	PUNCT
ajfa-5518	276	58	(	(	PUNCT
ajfa-5518	276	59	.22	.22	NUM
ajfa-5518	276	60	)	)	PUNCT
ajfa-5518	276	61	igcqy1	igcqy1	NOUN
ajfa-5518	276	62	-6.4×10	-6.4×10	VERB
ajfa-5518	276	63	-	-	PUNCT
ajfa-5518	276	64	11	11	NUM
ajfa-5518	276	65	(	(	PUNCT
ajfa-5518	276	66	2.9×10	2.9×10	NUM
ajfa-5518	276	67	-	-	SYM
ajfa-5518	276	68	7	7	NUM
ajfa-5518	276	69	)	)	PUNCT
ajfa-5518	276	70	3.06	3.06	NUM
ajfa-5518	276	71	*	*	SYM
ajfa-5518	276	72	*	*	PUNCT
ajfa-5518	276	73	(	(	PUNCT
ajfa-5518	276	74	.34	.34	NUM
ajfa-5518	276	75	)	)	PUNCT
ajfa-5518	276	76	1.66	1.66	NUM
ajfa-5518	276	77	*	*	PUNCT
ajfa-5518	276	78	*	*	PUNCT
ajfa-5518	276	79	(	(	PUNCT
ajfa-5518	276	80	.38	.38	NUM
ajfa-5518	276	81	)	)	PUNCT
ajfa-5518	276	82	2.41	2.41	NUM
ajfa-5518	276	83	*	*	PUNCT
ajfa-5518	276	84	*	*	PUNCT
ajfa-5518	276	85	(	(	PUNCT
ajfa-5518	276	86	.36	.36	NUM
ajfa-5518	276	87	)	)	PUNCT
ajfa-5518	276	88	age	age	NOUN
ajfa-5518	276	89	.006	.006	NUM
ajfa-5518	276	90	(	(	PUNCT
ajfa-5518	276	91	.001	.001	NUM
ajfa-5518	276	92	)	)	PUNCT
ajfa-5518	276	93	.006	.006	NUM
ajfa-5518	276	94	(	(	PUNCT
ajfa-5518	276	95	.001	.001	NUM
ajfa-5518	276	96	)	)	PUNCT
ajfa-5518	276	97	.014	.014	NUM
ajfa-5518	276	98	(	(	PUNCT
ajfa-5518	276	99	.011	.011	NUM
ajfa-5518	276	100	)	)	PUNCT
ajfa-5518	276	101	.026	.026	NUM
ajfa-5518	276	102	*	*	PUNCT
ajfa-5518	276	103	*	*	PUNCT
ajfa-5518	276	104	(	(	PUNCT
ajfa-5518	276	105	.009	.009	NUM
ajfa-5518	276	106	)	)	PUNCT
ajfa-5518	276	107	.001	.001	NUM
ajfa-5518	276	108	*	*	PUNCT
ajfa-5518	276	109	(	(	PUNCT
ajfa-5518	276	110	.014	.014	NUM
ajfa-5518	276	111	)	)	PUNCT
ajfa-5518	276	112	.022	.022	NUM
ajfa-5518	276	113	*	*	PUNCT
ajfa-5518	276	114	(	(	PUNCT
ajfa-5518	276	115	.011	.011	NUM
ajfa-5518	276	116	)	)	PUNCT
ajfa-5518	276	117	.026	.026	NUM
ajfa-5518	276	118	(	(	PUNCT
ajfa-5518	276	119	.011	.011	NUM
ajfa-5518	276	120	)	)	PUNCT
ajfa-5518	276	121	.027	.027	NUM
ajfa-5518	276	122	*	*	PUNCT
ajfa-5518	276	123	*	*	PUNCT
ajfa-5518	276	124	(	(	PUNCT
ajfa-5518	276	125	.009	.009	NUM
ajfa-5518	276	126	)	)	PUNCT
ajfa-5518	276	127	loss	loss	NOUN
ajfa-5518	276	128	-.001	-.001	NOUN
ajfa-5518	276	129	(	(	PUNCT
ajfa-5518	276	130	.02	.02	NUM
ajfa-5518	276	131	)	)	PUNCT
ajfa-5518	276	132	-1.15	-1.15	NOUN
ajfa-5518	276	133	*	*	PUNCT
ajfa-5518	276	134	*	*	PUNCT
ajfa-5518	276	135	*	*	PUNCT
ajfa-5518	276	136	(	(	PUNCT
ajfa-5518	276	137	.33	.33	NUM
ajfa-5518	276	138	)	)	PUNCT
ajfa-5518	276	139	-.33	-.33	PUNCT
ajfa-5518	276	140	(	(	PUNCT
ajfa-5518	276	141	.47	.47	NUM
ajfa-5518	276	142	)	)	PUNCT
ajfa-5518	276	143	-.31	-.31	PUNCT
ajfa-5518	276	144	(	(	PUNCT
ajfa-5518	276	145	.37	.37	NUM
ajfa-5518	276	146	)	)	PUNCT
ajfa-5518	276	147	b4	b4	PROPN
ajfa-5518	276	148	.083	.083	NUM
ajfa-5518	276	149	(	(	PUNCT
ajfa-5518	276	150	.21	.21	NUM
ajfa-5518	276	151	)	)	PUNCT
ajfa-5518	276	152	.084	.084	NOUN
ajfa-5518	277	1	*	*	PUNCT
ajfa-5518	277	2	*	*	PUNCT
ajfa-5518	277	3	*	*	PUNCT
ajfa-5518	277	4	(	(	PUNCT
ajfa-5518	277	5	.02	.02	NUM
ajfa-5518	277	6	)	)	PUNCT
ajfa-5518	277	7	.05	.05	NUM
ajfa-5518	277	8	(	(	PUNCT
ajfa-5518	277	9	.20	.20	NUM
ajfa-5518	277	10	)	)	PUNCT
ajfa-5518	277	11	.15	.15	NUM
ajfa-5518	277	12	(	(	PUNCT
ajfa-5518	277	13	.16	.16	NUM
ajfa-5518	277	14	)	)	PUNCT
ajfa-5518	277	15	.001	.001	NUM
ajfa-5518	277	16	(	(	PUNCT
ajfa-5518	277	17	.25	.25	NUM
ajfa-5518	277	18	)	)	PUNCT
ajfa-5518	277	19	.28	.28	NUM
ajfa-5518	277	20	(	(	PUNCT
ajfa-5518	277	21	.19	.19	NUM
ajfa-5518	277	22	)	)	PUNCT
ajfa-5518	277	23	.003	.003	NUM
ajfa-5518	277	24	(	(	PUNCT
ajfa-5518	277	25	.23	.23	NUM
ajfa-5518	277	26	)	)	PUNCT
ajfa-5518	277	27	.32	.32	NUM
ajfa-5518	277	28	*	*	PUNCT
ajfa-5518	277	29	*	*	PUNCT
ajfa-5518	277	30	*	*	PUNCT
ajfa-5518	277	31	(	(	PUNCT
ajfa-5518	277	32	.24	.24	NUM
ajfa-5518	277	33	)	)	PUNCT
ajfa-5518	277	34	size	size	NOUN
ajfa-5518	277	35	-.001	-.001	PROPN
ajfa-5518	277	36	*	*	PUNCT
ajfa-5518	277	37	(	(	PUNCT
ajfa-5518	277	38	.0012	.0012	PROPN
ajfa-5518	277	39	)	)	PUNCT
ajfa-5518	277	40	.001	.001	NUM
ajfa-5518	277	41	(	(	PUNCT
ajfa-5518	277	42	.0001	.0001	NOUN
ajfa-5518	277	43	)	)	PUNCT
ajfa-5518	277	44	.002	.002	NUM
ajfa-5518	277	45	(	(	PUNCT
ajfa-5518	277	46	.058	.058	NUM
ajfa-5518	277	47	)	)	PUNCT
ajfa-5518	277	48	.001	.001	NUM
ajfa-5518	277	49	(	(	PUNCT
ajfa-5518	277	50	.004	.004	NUM
ajfa-5518	277	51	)	)	PUNCT
ajfa-5518	277	52	-.001	-.001	NOUN
ajfa-5518	277	53	(	(	PUNCT
ajfa-5518	277	54	.03	.03	NUM
ajfa-5518	277	55	)	)	PUNCT
ajfa-5518	277	56	.001	.001	NUM
ajfa-5518	277	57	(	(	PUNCT
ajfa-5518	277	58	.029	.029	NUM
ajfa-5518	277	59	)	)	PUNCT
ajfa-5518	277	60	.170	.170	NUM
ajfa-5518	277	61	*	*	X
ajfa-5518	277	62	*	*	PUNCT
ajfa-5518	277	63	(	(	PUNCT
ajfa-5518	277	64	.081	.081	NUM
ajfa-5518	277	65	)	)	PUNCT
ajfa-5518	277	66	.001	.001	NUM
ajfa-5518	278	1	(	(	PUNCT
ajfa-5518	278	2	.001	.001	NUM
ajfa-5518	278	3	)	)	PUNCT
ajfa-5518	278	4	finance	finance	NOUN
ajfa-5518	278	5	-.09	-.09	PROPN
ajfa-5518	278	6	(	(	PUNCT
ajfa-5518	278	7	.54	.54	NUM
ajfa-5518	278	8	)	)	PUNCT
ajfa-5518	278	9	.08	.08	NUM
ajfa-5518	278	10	(	(	PUNCT
ajfa-5518	278	11	.05	.05	NUM
ajfa-5518	278	12	)	)	PUNCT
ajfa-5518	278	13	.20	.20	NUM
ajfa-5518	278	14	(	(	PUNCT
ajfa-5518	278	15	.18	.18	NUM
ajfa-5518	278	16	)	)	PUNCT
ajfa-5518	278	17	.08	.08	NUM
ajfa-5518	278	18	(	(	PUNCT
ajfa-5518	278	19	.05	.05	NUM
ajfa-5518	278	20	)	)	PUNCT
ajfa-5518	278	21	.42	.42	NUM
ajfa-5518	278	22	(	(	PUNCT
ajfa-5518	278	23	.16	.16	NUM
ajfa-5518	278	24	)	)	PUNCT
ajfa-5518	278	25	.03	.03	NUM
ajfa-5518	278	26	(	(	PUNCT
ajfa-5518	278	27	.11	.11	NUM
ajfa-5518	278	28	)	)	PUNCT
ajfa-5518	278	29	.3	.3	NUM
ajfa-5518	278	30	(	(	PUNCT
ajfa-5518	278	31	.40	.40	NUM
ajfa-5518	278	32	)	)	PUNCT
ajfa-5518	278	33	.14	.14	NUM
ajfa-5518	278	34	(	(	PUNCT
ajfa-5518	278	35	.48	.48	NUM
ajfa-5518	278	36	)	)	PUNCT
ajfa-5518	278	37	ρ	ρ	NOUN
ajfa-5518	278	38	0.797	0.797	NUM
ajfa-5518	278	39	*	*	PUNCT
ajfa-5518	278	40	(	(	PUNCT
ajfa-5518	278	41	0.21	0.21	NUM
ajfa-5518	278	42	)	)	PUNCT
ajfa-5518	278	43	0.763	0.763	NUM
ajfa-5518	278	44	*	*	PUNCT
ajfa-5518	279	1	*	*	PUNCT
ajfa-5518	279	2	(	(	PUNCT
ajfa-5518	279	3	170	170	NUM
ajfa-5518	279	4	)	)	PUNCT
ajfa-5518	279	5	ln	ln	NOUN
ajfa-5518	279	6	l	l	NOUN
ajfa-5518	280	1	-116	-116	INTJ
ajfa-5518	280	2	-121	-121	INTJ
ajfa-5518	281	1	-253	-253	PROPN
ajfa-5518	281	2	-178	-178	PROPN
ajfa-5518	281	3	-86	-86	PUNCT
ajfa-5518	281	4	-115	-115	PROPN
ajfa-5518	282	1	*	*	PUNCT
ajfa-5518	282	2	*	*	PUNCT
ajfa-5518	282	3	*	*	PUNCT
ajfa-5518	282	4	is	be	AUX
ajfa-5518	282	5	at	at	ADP
ajfa-5518	282	6	1	1	NUM
ajfa-5518	282	7	%	%	NOUN
ajfa-5518	282	8	significant	significant	ADJ
ajfa-5518	282	9	level	level	NOUN
ajfa-5518	282	10	,	,	PUNCT
ajfa-5518	282	11	*	*	PUNCT
ajfa-5518	282	12	*	*	PUNCT
ajfa-5518	282	13	is	be	AUX
ajfa-5518	282	14	at	at	ADP
ajfa-5518	282	15	5	5	NUM
ajfa-5518	282	16	%	%	NOUN
ajfa-5518	282	17	and	and	CCONJ
ajfa-5518	282	18	*	*	ADJ
ajfa-5518	282	19	is	be	AUX
ajfa-5518	282	20	at	at	ADP
ajfa-5518	282	21	10	10	NUM
ajfa-5518	282	22	%	%	NOUN
ajfa-5518	282	23	.	.	PUNCT
ajfa-5518	283	1	the	the	DET
ajfa-5518	283	2	sure	sure	ADJ
ajfa-5518	283	3	model	model	NOUN
ajfa-5518	283	4	is	be	AUX
ajfa-5518	283	5	applied	apply	VERB
ajfa-5518	283	6	by	by	ADP
ajfa-5518	283	7	a	a	DET
ajfa-5518	283	8	linear	linear	ADJ
ajfa-5518	283	9	sur	sur	NOUN
ajfa-5518	283	10	(	(	PUNCT
ajfa-5518	283	11	linear	linear	ADJ
ajfa-5518	283	12	seemingly	seemingly	ADV
ajfa-5518	283	13	unrelated	unrelated	ADJ
ajfa-5518	283	14	)	)	PUNCT
ajfa-5518	283	15	model	model	NOUN
ajfa-5518	283	16	,	,	PUNCT
ajfa-5518	283	17	similar	similar	ADJ
ajfa-5518	283	18	to	to	ADP
ajfa-5518	283	19	the	the	DET
ajfa-5518	283	20	bivariate	bivariate	ADJ
ajfa-5518	283	21	probit	probit	NOUN
ajfa-5518	283	22	model	model	NOUN
ajfa-5518	283	23	.	.	PUNCT
ajfa-5518	284	1	same	same	ADJ
ajfa-5518	284	2	coefficient	coefficient	NOUN
ajfa-5518	284	3	directions	direction	NOUN
ajfa-5518	284	4	and	and	CCONJ
ajfa-5518	284	5	significant	significant	ADJ
ajfa-5518	284	6	levels	level	NOUN
ajfa-5518	284	7	in	in	ADP
ajfa-5518	284	8	key	key	ADJ
ajfa-5518	284	9	variables	variable	NOUN
ajfa-5518	284	10	are	be	AUX
ajfa-5518	284	11	derived	derive	VERB
ajfa-5518	284	12	from	from	ADP
ajfa-5518	284	13	the	the	DET
ajfa-5518	284	14	models	model	NOUN
ajfa-5518	284	15	of	of	ADP
ajfa-5518	284	16	sure	sure	ADJ
ajfa-5518	284	17	,	,	PUNCT
ajfa-5518	284	18	b	b	NOUN
ajfa-5518	284	19	,	,	PUNCT
ajfa-5518	284	20	and	and	CCONJ
ajfa-5518	284	21	c	c	X
ajfa-5518	284	22	(	(	PUNCT
ajfa-5518	284	23	the	the	DET
ajfa-5518	284	24	recursive	recursive	ADJ
ajfa-5518	284	25	simultaneous	simultaneous	ADJ
ajfa-5518	284	26	equations	equation	NOUN
ajfa-5518	284	27	)	)	PUNCT
ajfa-5518	284	28	.	.	PUNCT
ajfa-5518	285	1	in	in	ADP
ajfa-5518	285	2	addition	addition	NOUN
ajfa-5518	285	3	,	,	PUNCT
ajfa-5518	285	4	if	if	SCONJ
ajfa-5518	285	5	employed	employ	VERB
ajfa-5518	285	6	separately	separately	ADV
ajfa-5518	285	7	by	by	ADP
ajfa-5518	285	8	the	the	DET
ajfa-5518	285	9	probit	probit	NOUN
ajfa-5518	285	10	models	model	NOUN
ajfa-5518	285	11	,	,	PUNCT
ajfa-5518	285	12	only	only	ADV
ajfa-5518	285	13	the	the	DET
ajfa-5518	285	14	significant	significant	ADJ
ajfa-5518	285	15	levels	level	NOUN
ajfa-5518	285	16	exert	exert	VERB
ajfa-5518	285	17	very	very	ADV
ajfa-5518	285	18	small	small	ADJ
ajfa-5518	285	19	changes	change	NOUN
ajfa-5518	285	20	but	but	CCONJ
ajfa-5518	285	21	the	the	DET
ajfa-5518	285	22	coefficient	coefficient	NOUN
ajfa-5518	285	23	directions	direction	NOUN
ajfa-5518	285	24	remain	remain	VERB
ajfa-5518	285	25	the	the	DET
ajfa-5518	285	26	same	same	ADJ
ajfa-5518	285	27	as	as	ADP
ajfa-5518	285	28	those	those	PRON
ajfa-5518	285	29	of	of	ADP
ajfa-5518	285	30	model	model	NOUN
ajfa-5518	285	31	b	b	PROPN
ajfa-5518	285	32	and	and	CCONJ
ajfa-5518	285	33	c	c	PROPN
ajfa-5518	285	34	in	in	ADP
ajfa-5518	285	35	general	general	ADJ
ajfa-5518	285	36	.	.	PUNCT
ajfa-5518	286	1	therefore	therefore	ADV
ajfa-5518	286	2	,	,	PUNCT
ajfa-5518	286	3	according	accord	VERB
ajfa-5518	286	4	to	to	ADP
ajfa-5518	286	5	these	these	DET
ajfa-5518	286	6	sensitivity	sensitivity	NOUN
ajfa-5518	286	7	tests	test	NOUN
ajfa-5518	286	8	,	,	PUNCT
ajfa-5518	286	9	we	we	PRON
ajfa-5518	286	10	conclude	conclude	VERB
ajfa-5518	286	11	that	that	SCONJ
ajfa-5518	286	12	the	the	DET
ajfa-5518	286	13	bivariate	bivariate	ADJ
ajfa-5518	286	14	probit	probit	NOUN
ajfa-5518	286	15	model	model	NOUN
ajfa-5518	286	16	is	be	AUX
ajfa-5518	286	17	robust	robust	ADJ
ajfa-5518	286	18	by	by	ADP
ajfa-5518	286	19	applying	apply	VERB
ajfa-5518	286	20	different	different	ADJ
ajfa-5518	286	21	model	model	NOUN
ajfa-5518	286	22	estimation	estimation	NOUN
ajfa-5518	286	23	methods	method	NOUN
ajfa-5518	286	24	.	.	PUNCT
ajfa-5518	287	1	therefore	therefore	ADV
ajfa-5518	287	2	,	,	PUNCT
ajfa-5518	287	3	the	the	DET
ajfa-5518	287	4	empirical	empirical	ADJ
ajfa-5518	287	5	evidence	evidence	NOUN
ajfa-5518	287	6	from	from	ADP
ajfa-5518	287	7	the	the	DET
ajfa-5518	287	8	bivariate	bivariate	ADJ
ajfa-5518	287	9	probit	probit	NOUN
ajfa-5518	287	10	model	model	NOUN
ajfa-5518	287	11	is	be	AUX
ajfa-5518	287	12	highly	highly	ADV
ajfa-5518	287	13	valid	valid	ADJ
ajfa-5518	287	14	and	and	CCONJ
ajfa-5518	287	15	trustworthy	trustworthy	ADJ
ajfa-5518	287	16	.	.	PUNCT
ajfa-5518	288	1	6	6	X
ajfa-5518	288	2	.	.	X
ajfa-5518	288	3	conclusions	conclusion	NOUN
ajfa-5518	288	4	when	when	SCONJ
ajfa-5518	288	5	gaas	gaas	PROPN
ajfa-5518	288	6	are	be	AUX
ajfa-5518	288	7	followed	follow	VERB
ajfa-5518	288	8	,	,	PUNCT
ajfa-5518	288	9	an	an	DET
ajfa-5518	288	10	igcq	igcq	NOUN
ajfa-5518	288	11	does	do	AUX
ajfa-5518	288	12	not	not	PART
ajfa-5518	288	13	make	make	VERB
ajfa-5518	288	14	a	a	DET
ajfa-5518	288	15	client	client	NOUN
ajfa-5518	288	16	’s	’s	PART
ajfa-5518	288	17	delisting	delist	VERB
ajfa-5518	288	18	its	its	PRON
ajfa-5518	288	19	auditor	auditor	NOUN
ajfa-5518	288	20	’s	’s	PART
ajfa-5518	288	21	responsibility	responsibility	NOUN
ajfa-5518	288	22	.	.	PUNCT
ajfa-5518	289	1	the	the	DET
ajfa-5518	289	2	main	main	ADJ
ajfa-5518	289	3	purpose	purpose	NOUN
ajfa-5518	289	4	of	of	ADP
ajfa-5518	289	5	this	this	DET
ajfa-5518	289	6	paper	paper	NOUN
ajfa-5518	289	7	is	be	AUX
ajfa-5518	289	8	not	not	PART
ajfa-5518	289	9	to	to	PART
ajfa-5518	289	10	discuss	discuss	VERB
ajfa-5518	289	11	who	who	PRON
ajfa-5518	289	12	should	should	AUX
ajfa-5518	289	13	account	account	VERB
ajfa-5518	289	14	for	for	ADP
ajfa-5518	289	15	the	the	DET
ajfa-5518	289	16	asian	asian	ADJ
ajfa-5518	289	17	journal	journal	NOUN
ajfa-5518	289	18	of	of	ADP
ajfa-5518	289	19	finance	finance	PROPN
ajfa-5518	289	20	&	&	CCONJ
ajfa-5518	289	21	accounting	accounting	PROPN
ajfa-5518	289	22	issn	issn	PROPN
ajfa-5518	289	23	1946	1946	NUM
ajfa-5518	289	24	-	-	PUNCT
ajfa-5518	289	25	052x	052x	PROPN
ajfa-5518	289	26	2014	2014	NUM
ajfa-5518	289	27	,	,	PUNCT
ajfa-5518	289	28	vol	vol	NOUN
ajfa-5518	289	29	.	.	PROPN
ajfa-5518	289	30	6	6	NUM
ajfa-5518	289	31	,	,	PUNCT
ajfa-5518	289	32	no	no	INTJ
ajfa-5518	289	33	.	.	NOUN
ajfa-5518	289	34	1	1	NUM
ajfa-5518	289	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	289	36	384	384	NUM
ajfa-5518	289	37	delisting	delisting	NOUN
ajfa-5518	289	38	but	but	CCONJ
ajfa-5518	289	39	to	to	PART
ajfa-5518	289	40	measure	measure	VERB
ajfa-5518	289	41	adverse	adverse	ADJ
ajfa-5518	289	42	impacts	impact	NOUN
ajfa-5518	289	43	on	on	ADP
ajfa-5518	289	44	the	the	DET
ajfa-5518	289	45	stock	stock	NOUN
ajfa-5518	289	46	and	and	CCONJ
ajfa-5518	289	47	audit	audit	NOUN
ajfa-5518	289	48	market	market	NOUN
ajfa-5518	289	49	after	after	SCONJ
ajfa-5518	289	50	the	the	DET
ajfa-5518	289	51	igcq	igcq	PROPN
ajfa-5518	289	52	issued	issue	VERB
ajfa-5518	289	53	,	,	PUNCT
ajfa-5518	289	54	including	include	VERB
ajfa-5518	289	55	delisting	delisting	NOUN
ajfa-5518	289	56	and	and	CCONJ
ajfa-5518	289	57	auditor	auditor	NOUN
ajfa-5518	289	58	switching	switching	NOUN
ajfa-5518	289	59	.	.	PUNCT
ajfa-5518	290	1	however	however	ADV
ajfa-5518	290	2	,	,	PUNCT
ajfa-5518	290	3	if	if	SCONJ
ajfa-5518	290	4	the	the	DET
ajfa-5518	290	5	stock	stock	NOUN
ajfa-5518	290	6	and	and	CCONJ
ajfa-5518	290	7	audit	audit	NOUN
ajfa-5518	290	8	markets	market	NOUN
ajfa-5518	290	9	interact	interact	VERB
ajfa-5518	290	10	,	,	PUNCT
ajfa-5518	290	11	delisting	delisting	NOUN
ajfa-5518	290	12	and	and	CCONJ
ajfa-5518	290	13	auditor	auditor	NOUN
ajfa-5518	290	14	switching	switching	NOUN
ajfa-5518	290	15	are	be	AUX
ajfa-5518	290	16	themselves	themselves	PRON
ajfa-5518	290	17	correlated	correlate	VERB
ajfa-5518	290	18	.	.	PUNCT
ajfa-5518	291	1	we	we	PRON
ajfa-5518	291	2	investigated	investigate	VERB
ajfa-5518	291	3	if	if	SCONJ
ajfa-5518	291	4	delisting	delisting	NOUN
ajfa-5518	291	5	and	and	CCONJ
ajfa-5518	291	6	auditor	auditor	NOUN
ajfa-5518	291	7	switching	switching	NOUN
ajfa-5518	291	8	are	be	AUX
ajfa-5518	291	9	subjected	subject	VERB
ajfa-5518	291	10	to	to	ADP
ajfa-5518	291	11	unobservable	unobservable	ADJ
ajfa-5518	291	12	factors	factor	NOUN
ajfa-5518	291	13	simultaneously	simultaneously	ADV
ajfa-5518	291	14	,	,	PUNCT
ajfa-5518	291	15	in	in	ADP
ajfa-5518	291	16	addition	addition	NOUN
ajfa-5518	291	17	to	to	ADP
ajfa-5518	291	18	the	the	DET
ajfa-5518	291	19	self	self	NOUN
ajfa-5518	291	20	-	-	PUNCT
ajfa-5518	291	21	fulfilling	fulfil	VERB
ajfa-5518	291	22	prophecy	prophecy	NOUN
ajfa-5518	291	23	effect	effect	NOUN
ajfa-5518	291	24	in	in	ADP
ajfa-5518	291	25	taiwanese	taiwanese	ADJ
ajfa-5518	291	26	stock	stock	NOUN
ajfa-5518	291	27	market	market	NOUN
ajfa-5518	291	28	when	when	SCONJ
ajfa-5518	291	29	there	there	PRON
ajfa-5518	291	30	is	be	VERB
ajfa-5518	291	31	an	an	DET
ajfa-5518	291	32	igcq	igcq	NOUN
ajfa-5518	291	33	to	to	PART
ajfa-5518	291	34	precipitate	precipitate	VERB
ajfa-5518	291	35	client	client	NOUN
ajfa-5518	291	36	delisting	delisting	NOUN
ajfa-5518	291	37	.	.	PUNCT
ajfa-5518	292	1	on	on	ADP
ajfa-5518	292	2	the	the	DET
ajfa-5518	292	3	other	other	ADJ
ajfa-5518	292	4	hand	hand	NOUN
ajfa-5518	292	5	,	,	PUNCT
ajfa-5518	292	6	we	we	PRON
ajfa-5518	292	7	also	also	ADV
ajfa-5518	292	8	discussed	discuss	VERB
ajfa-5518	292	9	if	if	SCONJ
ajfa-5518	292	10	the	the	DET
ajfa-5518	292	11	demand	demand	NOUN
ajfa-5518	292	12	for	for	ADP
ajfa-5518	292	13	audit	audit	NOUN
ajfa-5518	292	14	service	service	NOUN
ajfa-5518	292	15	would	would	AUX
ajfa-5518	292	16	be	be	AUX
ajfa-5518	292	17	affected	affect	VERB
ajfa-5518	292	18	by	by	ADP
ajfa-5518	292	19	an	an	DET
ajfa-5518	292	20	igcq	igcq	NOUN
ajfa-5518	292	21	and	and	CCONJ
ajfa-5518	292	22	if	if	SCONJ
ajfa-5518	292	23	so	so	ADV
ajfa-5518	292	24	,	,	PUNCT
ajfa-5518	292	25	when	when	SCONJ
ajfa-5518	292	26	auditor	auditor	NOUN
ajfa-5518	292	27	switching	switching	NOUN
ajfa-5518	292	28	would	would	AUX
ajfa-5518	292	29	occur	occur	VERB
ajfa-5518	292	30	.	.	PUNCT
ajfa-5518	293	1	we	we	PRON
ajfa-5518	293	2	proved	prove	VERB
ajfa-5518	293	3	empirically	empirically	ADV
ajfa-5518	293	4	there	there	PRON
ajfa-5518	293	5	are	be	VERB
ajfa-5518	293	6	unobserved	unobserved	ADJ
ajfa-5518	293	7	interfering	interfere	VERB
ajfa-5518	293	8	factors	factor	NOUN
ajfa-5518	293	9	affecting	affect	VERB
ajfa-5518	293	10	client	client	NOUN
ajfa-5518	293	11	delisting	delisting	NOUN
ajfa-5518	293	12	and	and	CCONJ
ajfa-5518	293	13	auditor	auditor	NOUN
ajfa-5518	293	14	switching	switch	VERB
ajfa-5518	293	15	after	after	SCONJ
ajfa-5518	293	16	an	an	DET
ajfa-5518	293	17	igcq	igcq	PROPN
ajfa-5518	293	18	issued	issue	VERB
ajfa-5518	293	19	.	.	PUNCT
ajfa-5518	294	1	while	while	SCONJ
ajfa-5518	294	2	auditor	auditor	NOUN
ajfa-5518	294	3	switching	switch	VERB
ajfa-5518	294	4	influences	influence	NOUN
ajfa-5518	294	5	client	client	NOUN
ajfa-5518	294	6	delisting	delisting	NOUN
ajfa-5518	294	7	,	,	PUNCT
ajfa-5518	294	8	delisting	delist	VERB
ajfa-5518	294	9	itself	itself	PRON
ajfa-5518	294	10	also	also	ADV
ajfa-5518	294	11	directly	directly	ADV
ajfa-5518	294	12	affects	affect	VERB
ajfa-5518	294	13	auditor	auditor	NOUN
ajfa-5518	294	14	switching	switching	NOUN
ajfa-5518	294	15	,	,	PUNCT
ajfa-5518	294	16	proving	prove	VERB
ajfa-5518	294	17	the	the	DET
ajfa-5518	294	18	two	two	NUM
ajfa-5518	294	19	adverse	adverse	ADJ
ajfa-5518	294	20	effects	effect	NOUN
ajfa-5518	294	21	by	by	ADP
ajfa-5518	294	22	the	the	DET
ajfa-5518	294	23	igcq	igcq	PROPN
ajfa-5518	294	24	are	be	AUX
ajfa-5518	294	25	not	not	PART
ajfa-5518	294	26	independent	independent	ADJ
ajfa-5518	294	27	.	.	PUNCT
ajfa-5518	295	1	since	since	SCONJ
ajfa-5518	295	2	delisting	delist	VERB
ajfa-5518	295	3	and	and	CCONJ
ajfa-5518	295	4	auditor	auditor	NOUN
ajfa-5518	295	5	switching	switch	VERB
ajfa-5518	295	6	interact	interact	NOUN
ajfa-5518	295	7	within	within	ADP
ajfa-5518	295	8	the	the	DET
ajfa-5518	295	9	stock	stock	NOUN
ajfa-5518	295	10	and	and	CCONJ
ajfa-5518	295	11	audit	audit	NOUN
ajfa-5518	295	12	market	market	NOUN
ajfa-5518	295	13	,	,	PUNCT
ajfa-5518	295	14	conclusions	conclusion	NOUN
ajfa-5518	295	15	based	base	VERB
ajfa-5518	295	16	on	on	ADP
ajfa-5518	295	17	the	the	DET
ajfa-5518	295	18	assumption	assumption	NOUN
ajfa-5518	295	19	that	that	SCONJ
ajfa-5518	295	20	relevant	relevant	ADJ
ajfa-5518	295	21	markets	market	NOUN
ajfa-5518	295	22	function	function	VERB
ajfa-5518	295	23	independently	independently	ADV
ajfa-5518	295	24	are	be	AUX
ajfa-5518	295	25	biased	bias	VERB
ajfa-5518	295	26	.	.	PUNCT
ajfa-5518	296	1	moreover	moreover	ADV
ajfa-5518	296	2	,	,	PUNCT
ajfa-5518	296	3	we	we	PRON
ajfa-5518	296	4	do	do	AUX
ajfa-5518	296	5	not	not	PART
ajfa-5518	296	6	find	find	VERB
ajfa-5518	296	7	evidence	evidence	NOUN
ajfa-5518	296	8	of	of	ADP
ajfa-5518	296	9	the	the	DET
ajfa-5518	296	10	self	self	NOUN
ajfa-5518	296	11	-	-	PUNCT
ajfa-5518	296	12	fulfilling	fulfil	VERB
ajfa-5518	296	13	prophecy	prophecy	NOUN
ajfa-5518	296	14	effect	effect	NOUN
ajfa-5518	296	15	in	in	ADP
ajfa-5518	296	16	the	the	DET
ajfa-5518	296	17	taiwanese	taiwanese	ADJ
ajfa-5518	296	18	stock	stock	NOUN
ajfa-5518	296	19	market	market	NOUN
ajfa-5518	296	20	and	and	CCONJ
ajfa-5518	296	21	other	other	ADJ
ajfa-5518	296	22	vital	vital	ADJ
ajfa-5518	296	23	unobserved	unobserved	ADJ
ajfa-5518	296	24	variables	variable	NOUN
ajfa-5518	296	25	,	,	PUNCT
ajfa-5518	296	26	because	because	SCONJ
ajfa-5518	296	27	neither	neither	CCONJ
ajfa-5518	296	28	the	the	DET
ajfa-5518	296	29	igcq	igcq	PROPN
ajfa-5518	296	30	nor	nor	CCONJ
ajfa-5518	296	31	rgcq	rgcq	NOUN
ajfa-5518	296	32	has	have	VERB
ajfa-5518	296	33	a	a	DET
ajfa-5518	296	34	significant	significant	ADJ
ajfa-5518	296	35	impact	impact	NOUN
ajfa-5518	296	36	on	on	ADP
ajfa-5518	296	37	client	client	NOUN
ajfa-5518	296	38	delisting	delisting	NOUN
ajfa-5518	296	39	.	.	PUNCT
ajfa-5518	297	1	however	however	ADV
ajfa-5518	297	2	,	,	PUNCT
ajfa-5518	297	3	we	we	PRON
ajfa-5518	297	4	empirically	empirically	ADV
ajfa-5518	297	5	prove	prove	VERB
ajfa-5518	297	6	that	that	SCONJ
ajfa-5518	297	7	delisting	delist	VERB
ajfa-5518	297	8	significantly	significantly	ADV
ajfa-5518	297	9	causes	cause	VERB
ajfa-5518	297	10	auditor	auditor	NOUN
ajfa-5518	297	11	switching	switch	VERB
ajfa-5518	297	12	to	to	PART
ajfa-5518	297	13	occur	occur	VERB
ajfa-5518	297	14	one	one	NUM
ajfa-5518	297	15	year	year	NOUN
ajfa-5518	297	16	after	after	SCONJ
ajfa-5518	297	17	an	an	DET
ajfa-5518	297	18	igcq	igcq	NOUN
ajfa-5518	297	19	is	be	AUX
ajfa-5518	297	20	issued	issue	VERB
ajfa-5518	297	21	.	.	PUNCT
ajfa-5518	298	1	the	the	DET
ajfa-5518	298	2	main	main	ADJ
ajfa-5518	298	3	purpose	purpose	NOUN
ajfa-5518	298	4	of	of	ADP
ajfa-5518	298	5	this	this	DET
ajfa-5518	298	6	study	study	NOUN
ajfa-5518	298	7	is	be	AUX
ajfa-5518	298	8	to	to	PART
ajfa-5518	298	9	provide	provide	VERB
ajfa-5518	298	10	all	all	DET
ajfa-5518	298	11	related	related	ADJ
ajfa-5518	298	12	parties	party	NOUN
ajfa-5518	298	13	in	in	ADP
ajfa-5518	298	14	the	the	DET
ajfa-5518	298	15	stock	stock	NOUN
ajfa-5518	298	16	and	and	CCONJ
ajfa-5518	298	17	audit	audit	NOUN
ajfa-5518	298	18	market	market	NOUN
ajfa-5518	298	19	and	and	CCONJ
ajfa-5518	298	20	regulatory	regulatory	ADJ
ajfa-5518	298	21	agencies	agency	NOUN
ajfa-5518	298	22	with	with	ADP
ajfa-5518	298	23	useful	useful	ADJ
ajfa-5518	298	24	information	information	NOUN
ajfa-5518	298	25	.	.	PUNCT
ajfa-5518	299	1	for	for	ADP
ajfa-5518	299	2	auditors	auditor	NOUN
ajfa-5518	299	3	,	,	PUNCT
ajfa-5518	299	4	when	when	SCONJ
ajfa-5518	299	5	clients	client	NOUN
ajfa-5518	299	6	are	be	AUX
ajfa-5518	299	7	delisted	delist	VERB
ajfa-5518	299	8	and	and	CCONJ
ajfa-5518	299	9	are	be	AUX
ajfa-5518	299	10	likely	likely	ADJ
ajfa-5518	299	11	to	to	PART
ajfa-5518	299	12	switch	switch	VERB
ajfa-5518	299	13	auditors	auditor	NOUN
ajfa-5518	299	14	afterward	afterward	ADV
ajfa-5518	299	15	,	,	PUNCT
ajfa-5518	299	16	cpa	cpa	NOUN
ajfa-5518	299	17	firms	firm	NOUN
ajfa-5518	299	18	may	may	AUX
ajfa-5518	299	19	face	face	VERB
ajfa-5518	299	20	a	a	DET
ajfa-5518	299	21	reduction	reduction	NOUN
ajfa-5518	299	22	of	of	ADP
ajfa-5518	299	23	audit	audit	NOUN
ajfa-5518	299	24	engagements	engagement	NOUN
ajfa-5518	299	25	.	.	PUNCT
ajfa-5518	300	1	in	in	ADP
ajfa-5518	300	2	addition	addition	NOUN
ajfa-5518	300	3	,	,	PUNCT
ajfa-5518	300	4	clients	client	NOUN
ajfa-5518	300	5	associated	associate	VERB
ajfa-5518	300	6	with	with	ADP
ajfa-5518	300	7	more	more	ADJ
ajfa-5518	300	8	audit	audit	NOUN
ajfa-5518	300	9	risks	risk	NOUN
ajfa-5518	300	10	should	should	AUX
ajfa-5518	300	11	face	face	VERB
ajfa-5518	300	12	higher	high	ADJ
ajfa-5518	300	13	risk	risk	NOUN
ajfa-5518	300	14	premiums	premium	NOUN
ajfa-5518	300	15	,	,	PUNCT
ajfa-5518	300	16	or	or	CCONJ
ajfa-5518	300	17	firms	firm	NOUN
ajfa-5518	300	18	should	should	AUX
ajfa-5518	300	19	transfer	transfer	VERB
ajfa-5518	300	20	and	and	CCONJ
ajfa-5518	300	21	consider	consider	VERB
ajfa-5518	300	22	risks	risk	NOUN
ajfa-5518	300	23	in	in	ADP
ajfa-5518	300	24	certain	certain	ADJ
ajfa-5518	300	25	additional	additional	ADJ
ajfa-5518	300	26	ways	way	NOUN
ajfa-5518	300	27	.	.	PUNCT
ajfa-5518	301	1	share	share	NOUN
ajfa-5518	301	2	investors	investor	NOUN
ajfa-5518	301	3	should	should	AUX
ajfa-5518	301	4	evaluate	evaluate	VERB
ajfa-5518	301	5	how	how	SCONJ
ajfa-5518	301	6	the	the	DET
ajfa-5518	301	7	igcq	igcq	NOUN
ajfa-5518	301	8	may	may	AUX
ajfa-5518	301	9	affect	affect	VERB
ajfa-5518	301	10	stock	stock	NOUN
ajfa-5518	301	11	prices	price	NOUN
ajfa-5518	301	12	based	base	VERB
ajfa-5518	301	13	on	on	ADP
ajfa-5518	301	14	all	all	DET
ajfa-5518	301	15	relevant	relevant	ADJ
ajfa-5518	301	16	information	information	NOUN
ajfa-5518	301	17	.	.	PUNCT
ajfa-5518	302	1	this	this	DET
ajfa-5518	302	2	study	study	NOUN
ajfa-5518	302	3	provides	provide	VERB
ajfa-5518	302	4	non	non	ADJ
ajfa-5518	302	5	-	-	ADJ
ajfa-5518	302	6	financial	financial	ADJ
ajfa-5518	302	7	information	information	NOUN
ajfa-5518	302	8	about	about	ADP
ajfa-5518	302	9	the	the	DET
ajfa-5518	302	10	possibility	possibility	NOUN
ajfa-5518	302	11	of	of	ADP
ajfa-5518	302	12	auditor	auditor	NOUN
ajfa-5518	302	13	switching	switching	NOUN
ajfa-5518	302	14	,	,	PUNCT
ajfa-5518	302	15	a	a	DET
ajfa-5518	302	16	useful	useful	ADJ
ajfa-5518	302	17	index	index	NOUN
ajfa-5518	302	18	for	for	ADP
ajfa-5518	302	19	predicting	predict	VERB
ajfa-5518	302	20	future	future	ADJ
ajfa-5518	302	21	delisting	delisting	NOUN
ajfa-5518	302	22	of	of	ADP
ajfa-5518	302	23	an	an	DET
ajfa-5518	302	24	igcq	igcq	PROPN
ajfa-5518	302	25	firm	firm	NOUN
ajfa-5518	302	26	.	.	PUNCT
ajfa-5518	303	1	for	for	ADP
ajfa-5518	303	2	regulatory	regulatory	ADJ
ajfa-5518	303	3	agencies	agency	NOUN
ajfa-5518	303	4	,	,	PUNCT
ajfa-5518	303	5	prior	prior	ADJ
ajfa-5518	303	6	signals	signal	NOUN
ajfa-5518	303	7	of	of	ADP
ajfa-5518	303	8	financial	financial	ADJ
ajfa-5518	303	9	hardships	hardship	NOUN
ajfa-5518	303	10	or	or	CCONJ
ajfa-5518	303	11	unusual	unusual	ADJ
ajfa-5518	303	12	auditor	auditor	NOUN
ajfa-5518	303	13	switching	switching	NOUN
ajfa-5518	303	14	should	should	AUX
ajfa-5518	303	15	be	be	AUX
ajfa-5518	303	16	used	use	VERB
ajfa-5518	303	17	to	to	PART
ajfa-5518	303	18	prevent	prevent	VERB
ajfa-5518	303	19	adverse	adverse	ADJ
ajfa-5518	303	20	effects	effect	NOUN
ajfa-5518	303	21	on	on	ADP
ajfa-5518	303	22	financial	financial	ADJ
ajfa-5518	303	23	markets	market	NOUN
ajfa-5518	303	24	.	.	PUNCT
ajfa-5518	304	1	references	reference	NOUN
ajfa-5518	304	2	addams	addams	PROPN
ajfa-5518	304	3	,	,	PUNCT
ajfa-5518	304	4	h.	h.	PROPN
ajfa-5518	304	5	,	,	PUNCT
ajfa-5518	304	6	&	&	CCONJ
ajfa-5518	304	7	davis	davis	PROPN
ajfa-5518	304	8	,	,	PUNCT
ajfa-5518	304	9	b.	b.	PROPN
ajfa-5518	304	10	(	(	PUNCT
ajfa-5518	304	11	1994	1994	NUM
ajfa-5518	304	12	)	)	PUNCT
ajfa-5518	304	13	.	.	PUNCT
ajfa-5518	305	1	privately	privately	ADV
ajfa-5518	305	2	held	hold	VERB
ajfa-5518	305	3	companies	company	NOUN
ajfa-5518	305	4	report	report	VERB
ajfa-5518	305	5	reasons	reason	NOUN
ajfa-5518	305	6	for	for	ADP
ajfa-5518	305	7	selecting	select	VERB
ajfa-5518	305	8	and	and	CCONJ
ajfa-5518	305	9	switching	switch	VERB
ajfa-5518	305	10	auditors	auditor	NOUN
ajfa-5518	305	11	.	.	PUNCT
ajfa-5518	306	1	cpa	cpa	PROPN
ajfa-5518	306	2	journal	journal	PROPN
ajfa-5518	306	3	,	,	PUNCT
ajfa-5518	306	4	64	64	NUM
ajfa-5518	306	5	,	,	PUNCT
ajfa-5518	306	6	38	38	NUM
ajfa-5518	306	7	-	-	SYM
ajfa-5518	306	8	41	41	NUM
ajfa-5518	306	9	.	.	PUNCT
ajfa-5518	307	1	altman	altman	PROPN
ajfa-5518	307	2	,	,	PUNCT
ajfa-5518	307	3	e.	e.	PROPN
ajfa-5518	307	4	(	(	PUNCT
ajfa-5518	307	5	1968	1968	NUM
ajfa-5518	307	6	)	)	PUNCT
ajfa-5518	307	7	.	.	PUNCT
ajfa-5518	308	1	financial	financial	ADJ
ajfa-5518	308	2	ratio	ratio	NOUN
ajfa-5518	308	3	,	,	PUNCT
ajfa-5518	308	4	discriminate	discriminate	VERB
ajfa-5518	308	5	analysis	analysis	NOUN
ajfa-5518	308	6	and	and	CCONJ
ajfa-5518	308	7	the	the	DET
ajfa-5518	308	8	prediction	prediction	NOUN
ajfa-5518	308	9	of	of	ADP
ajfa-5518	308	10	corporate	corporate	ADJ
ajfa-5518	308	11	bankruptcy	bankruptcy	NOUN
ajfa-5518	308	12	.	.	PUNCT
ajfa-5518	309	1	journal	journal	PROPN
ajfa-5518	309	2	of	of	ADP
ajfa-5518	309	3	finance	finance	NOUN
ajfa-5518	309	4	,	,	PUNCT
ajfa-5518	309	5	23(4	23(4	NOUN
ajfa-5518	309	6	)	)	PUNCT
ajfa-5518	309	7	,	,	PUNCT
ajfa-5518	309	8	589	589	NUM
ajfa-5518	309	9	-	-	SYM
ajfa-5518	309	10	609	609	NUM
ajfa-5518	309	11	.	.	PUNCT
ajfa-5518	310	1	http://dx.doi.org/10.1111/j.1540-6261.1968.tb00843.x	http://dx.doi.org/10.1111/j.1540-6261.1968.tb00843.x	PROPN
ajfa-5518	310	2	anderson	anderson	PROPN
ajfa-5518	310	3	,	,	PUNCT
ajfa-5518	310	4	k.	k.	PROPN
ajfa-5518	310	5	(	(	PUNCT
ajfa-5518	310	6	2011	2011	NUM
ajfa-5518	310	7	)	)	PUNCT
ajfa-5518	310	8	.	.	PUNCT
ajfa-5518	311	1	the	the	DET
ajfa-5518	311	2	effects	effect	NOUN
ajfa-5518	311	3	of	of	ADP
ajfa-5518	311	4	hindsight	hindsight	ADJ
ajfa-5518	311	5	bias	bias	NOUN
ajfa-5518	311	6	on	on	ADP
ajfa-5518	311	7	auditors	auditor	NOUN
ajfa-5518	311	8	’	’	PART
ajfa-5518	311	9	confidence	confidence	NOUN
ajfa-5518	311	10	in	in	ADP
ajfa-5518	311	11	going	go	VERB
ajfa-5518	311	12	-	-	PUNCT
ajfa-5518	311	13	concern	concern	NOUN
ajfa-5518	311	14	judgments	judgment	NOUN
ajfa-5518	311	15	and	and	CCONJ
ajfa-5518	311	16	on	on	ADP
ajfa-5518	311	17	the	the	DET
ajfa-5518	311	18	audit	audit	NOUN
ajfa-5518	311	19	opinion	opinion	NOUN
ajfa-5518	311	20	decision	decision	NOUN
ajfa-5518	311	21	.	.	PUNCT
ajfa-5518	312	1	journal	journal	NOUN
ajfa-5518	312	2	of	of	ADP
ajfa-5518	312	3	business	business	PROPN
ajfa-5518	312	4	&	&	CCONJ
ajfa-5518	312	5	economics	economics	PROPN
ajfa-5518	312	6	research	research	PROPN
ajfa-5518	312	7	,	,	PUNCT
ajfa-5518	312	8	9(9	9(9	NUM
ajfa-5518	312	9	)	)	PUNCT
ajfa-5518	312	10	,	,	PUNCT
ajfa-5518	312	11	1	1	NUM
ajfa-5518	312	12	-	-	SYM
ajfa-5518	312	13	11	11	NUM
ajfa-5518	312	14	.	.	PUNCT
ajfa-5518	313	1	asthana	asthana	PROPN
ajfa-5518	313	2	,	,	PUNCT
ajfa-5518	313	3	s.	s.	PROPN
ajfa-5518	313	4	c.	c.	PROPN
ajfa-5518	313	5	,	,	PUNCT
ajfa-5518	313	6	balsam	balsam	NOUN
ajfa-5518	313	7	,	,	PUNCT
ajfa-5518	313	8	s.	s.	PROPN
ajfa-5518	313	9	,	,	PUNCT
ajfa-5518	313	10	&	&	CCONJ
ajfa-5518	313	11	krishnan	krishnan	PROPN
ajfa-5518	313	12	,	,	PUNCT
ajfa-5518	313	13	j.	j.	PROPN
ajfa-5518	313	14	(	(	PUNCT
ajfa-5518	313	15	2010	2010	NUM
ajfa-5518	313	16	)	)	PUNCT
ajfa-5518	313	17	.	.	PUNCT
ajfa-5518	314	1	corporate	corporate	ADJ
ajfa-5518	314	2	governance	governance	NOUN
ajfa-5518	314	3	,	,	PUNCT
ajfa-5518	314	4	audit	audit	NOUN
ajfa-5518	314	5	firm	firm	ADJ
ajfa-5518	314	6	reputation	reputation	NOUN
ajfa-5518	314	7	,	,	PUNCT
ajfa-5518	314	8	auditor	auditor	NOUN
ajfa-5518	314	9	switches	switch	NOUN
ajfa-5518	314	10	,	,	PUNCT
ajfa-5518	314	11	and	and	CCONJ
ajfa-5518	314	12	client	client	NOUN
ajfa-5518	314	13	stock	stock	NOUN
ajfa-5518	314	14	price	price	NOUN
ajfa-5518	314	15	reactions	reaction	NOUN
ajfa-5518	314	16	:	:	PUNCT
ajfa-5518	314	17	the	the	DET
ajfa-5518	314	18	anderson	anderson	PROPN
ajfa-5518	314	19	experience	experience	PROPN
ajfa-5518	314	20	.	.	PUNCT
ajfa-5518	315	1	international	international	ADJ
ajfa-5518	315	2	journal	journal	PROPN
ajfa-5518	315	3	of	of	ADP
ajfa-5518	315	4	auditing	auditing	NOUN
ajfa-5518	315	5	,	,	PUNCT
ajfa-5518	315	6	14(3	14(3	NUM
ajfa-5518	315	7	)	)	PUNCT
ajfa-5518	315	8	,	,	PUNCT
ajfa-5518	315	9	274	274	NUM
ajfa-5518	315	10	-	-	SYM
ajfa-5518	315	11	293	293	NUM
ajfa-5518	315	12	.	.	PUNCT
ajfa-5518	316	1	http://dx.doi.org/10.1111/j.1099-1123.2010.00417.x	http://dx.doi.org/10.1111/j.1099-1123.2010.00417.x	NUM
ajfa-5518	316	2	asian	asian	ADJ
ajfa-5518	316	3	journal	journal	NOUN
ajfa-5518	316	4	of	of	ADP
ajfa-5518	316	5	finance	finance	PROPN
ajfa-5518	316	6	&	&	CCONJ
ajfa-5518	316	7	accounting	accounting	PROPN
ajfa-5518	316	8	issn	issn	PROPN
ajfa-5518	316	9	1946	1946	NUM
ajfa-5518	316	10	-	-	PUNCT
ajfa-5518	316	11	052x	052x	PROPN
ajfa-5518	316	12	2014	2014	NUM
ajfa-5518	316	13	,	,	PUNCT
ajfa-5518	316	14	vol	vol	NOUN
ajfa-5518	316	15	.	.	PROPN
ajfa-5518	316	16	6	6	NUM
ajfa-5518	316	17	,	,	PUNCT
ajfa-5518	316	18	no	no	INTJ
ajfa-5518	316	19	.	.	NOUN
ajfa-5518	316	20	1	1	NUM
ajfa-5518	316	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5518	316	22	385	385	NUM
ajfa-5518	316	23	bruynseels	bruynseel	NOUN
ajfa-5518	316	24	,	,	PUNCT
ajfa-5518	316	25	l.	l.	PROPN
ajfa-5518	316	26	,	,	PUNCT
ajfa-5518	316	27	knechel	knechel	PROPN
ajfa-5518	316	28	,	,	PUNCT
ajfa-5518	316	29	w.	w.	PROPN
ajfa-5518	316	30	r.	r.	PROPN
ajfa-5518	316	31	,	,	PUNCT
ajfa-5518	316	32	&	&	CCONJ
ajfa-5518	316	33	willekens	willekens	PROPN
ajfa-5518	316	34	,	,	PUNCT
ajfa-5518	316	35	m.	m.	NOUN
ajfa-5518	316	36	(	(	PUNCT
ajfa-5518	316	37	2011	2011	NUM
ajfa-5518	316	38	)	)	PUNCT
ajfa-5518	316	39	.	.	PUNCT
ajfa-5518	317	1	auditor	auditor	NOUN
ajfa-5518	317	2	differentiation	differentiation	NOUN
ajfa-5518	317	3	,	,	PUNCT
ajfa-5518	317	4	mitigating	mitigate	VERB
ajfa-5518	317	5	management	management	NOUN
ajfa-5518	317	6	actions	action	NOUN
ajfa-5518	317	7	,	,	PUNCT
ajfa-5518	317	8	and	and	CCONJ
ajfa-5518	317	9	audit	audit	NOUN
ajfa-5518	317	10	-	-	PUNCT
ajfa-5518	317	11	reporting	report	VERB
ajfa-5518	317	12	accuracy	accuracy	NOUN
ajfa-5518	317	13	for	for	ADP
ajfa-5518	317	14	distressed	distressed	ADJ
ajfa-5518	317	15	firms	firm	NOUN
ajfa-5518	317	16	.	.	PUNCT
ajfa-5518	318	1	auditing	auditing	NOUN
ajfa-5518	318	2	,	,	PUNCT
ajfa-5518	318	3	30(1	30(1	NUM
ajfa-5518	318	4	)	)	PUNCT
ajfa-5518	318	5	,	,	PUNCT
ajfa-5518	318	6	1	1	NUM
ajfa-5518	318	7	-	-	SYM
ajfa-5518	318	8	20	20	NUM
ajfa-5518	318	9	.	.	PUNCT
ajfa-5518	318	10	http://dx.doi.org/10.2308/aud.2011.30.1.1	http://dx.doi.org/10.2308/aud.2011.30.1.1	PROPN
ajfa-5518	318	11	carcello	carcello	PROPN
ajfa-5518	318	12	,	,	PUNCT
ajfa-5518	318	13	j.	j.	PROPN
ajfa-5518	318	14	v.	v.	PROPN
ajfa-5518	318	15	,	,	PUNCT
ajfa-5518	318	16	&	&	CCONJ
ajfa-5518	318	17	vanstraelen	vanstraelen	PROPN
ajfa-5518	318	18	,	,	PUNCT
ajfa-5518	318	19	a.	a.	NOUN
ajfa-5518	318	20	(	(	PUNCT
ajfa-5518	318	21	2009	2009	NUM
ajfa-5518	318	22	)	)	PUNCT
ajfa-5518	318	23	.	.	PUNCT
ajfa-5518	319	1	rules	rule	NOUN
ajfa-5518	319	2	rather	rather	ADV
ajfa-5518	319	3	than	than	ADP
ajfa-5518	319	4	discretion	discretion	NOUN
ajfa-5518	319	5	in	in	ADP
ajfa-5518	319	6	audit	audit	NOUN
ajfa-5518	319	7	standards	standard	NOUN
ajfa-5518	319	8	:	:	PUNCT
ajfa-5518	319	9	going	go	VERB
ajfa-5518	319	10	-	-	PUNCT
ajfa-5518	319	11	concern	concern	NOUN
ajfa-5518	319	12	opinions	opinion	NOUN
ajfa-5518	319	13	in	in	ADP
ajfa-5518	319	14	belgium	belgium	NOUN
ajfa-5518	319	15	.	.	PUNCT
ajfa-5518	320	1	the	the	DET
ajfa-5518	320	2	accounting	accounting	NOUN
ajfa-5518	320	3	review	review	NOUN
ajfa-5518	320	4	,	,	PUNCT
ajfa-5518	320	5	84(5	84(5	NUM
ajfa-5518	320	6	)	)	PUNCT
ajfa-5518	320	7	,	,	PUNCT
ajfa-5518	320	8	1395	1395	NUM
ajfa-5518	320	9	-	-	SYM
ajfa-5518	320	10	1428	1428	NUM
ajfa-5518	320	11	.	.	PUNCT
ajfa-5518	321	1	http://dx.doi.org/10.2308/accr.2009.84.5.1395	http://dx.doi.org/10.2308/accr.2009.84.5.1395	PRON
ajfa-5518	321	2	cassell	cassell	PROPN
ajfa-5518	321	3	,	,	PUNCT
ajfa-5518	321	4	c.	c.	PROPN
ajfa-5518	321	5	a.	a.	PROPN
ajfa-5518	321	6	,	,	PUNCT
ajfa-5518	321	7	giroux	giroux	NOUN
ajfa-5518	321	8	,	,	PUNCT
ajfa-5518	321	9	g.	g.	PROPN
ajfa-5518	321	10	a.	a.	PROPN
ajfa-5518	321	11	,	,	PUNCT
ajfa-5518	321	12	myers	myers	PROPN
ajfa-5518	321	13	,	,	PUNCT
ajfa-5518	321	14	l.	l.	PROPN
ajfa-5518	321	15	a.	a.	PROPN
ajfa-5518	321	16	,	,	PUNCT
ajfa-5518	321	17	&	&	CCONJ
ajfa-5518	321	18	omer	omer	PROPN
ajfa-5518	321	19	,	,	PUNCT
ajfa-5518	321	20	t.	t.	PROPN
ajfa-5518	321	21	c.	c.	PROPN
ajfa-5518	321	22	(	(	PUNCT
ajfa-5518	321	23	2012	2012	NUM
ajfa-5518	321	24	)	)	PUNCT
ajfa-5518	321	25	.	.	PUNCT
ajfa-5518	322	1	the	the	DET
ajfa-5518	322	2	effect	effect	NOUN
ajfa-5518	322	3	of	of	ADP
ajfa-5518	322	4	corporate	corporate	ADJ
ajfa-5518	322	5	governance	governance	NOUN
ajfa-5518	322	6	on	on	ADP
ajfa-5518	322	7	auditor	auditor	NOUN
ajfa-5518	322	8	-	-	PUNCT
ajfa-5518	322	9	client	client	NOUN
ajfa-5518	322	10	realignments	realignment	NOUN
ajfa-5518	322	11	.	.	PUNCT
ajfa-5518	323	1	auditing	auditing	NOUN
ajfa-5518	323	2	,	,	PUNCT
ajfa-5518	323	3	31(2	31(2	NUM
ajfa-5518	323	4	)	)	PUNCT
ajfa-5518	323	5	,	,	PUNCT
ajfa-5518	323	6	167	167	NUM
ajfa-5518	323	7	-	-	SYM
ajfa-5518	323	8	188	188	NUM
ajfa-5518	323	9	.	.	PUNCT
ajfa-5518	324	1	http://dx.doi.org/10.2308/ajpt-10240	http://dx.doi.org/10.2308/ajpt-10240	PROPN
ajfa-5518	324	2	carver	carver	PROPN
ajfa-5518	324	3	,	,	PUNCT
ajfa-5518	324	4	l.	l.	PROPN
ajfa-5518	324	5	(	(	PUNCT
ajfa-5518	324	6	2012	2012	NUM
ajfa-5518	324	7	)	)	PUNCT
ajfa-5518	324	8	.	.	PUNCT
ajfa-5518	325	1	the	the	DET
ajfa-5518	325	2	cost	cost	NOUN
ajfa-5518	325	3	of	of	ADP
ajfa-5518	325	4	liquidation	liquidation	NOUN
ajfa-5518	325	5	.	.	PUNCT
ajfa-5518	326	1	risk	risk	NOUN
ajfa-5518	326	2	,	,	PUNCT
ajfa-5518	326	3	25(4	25(4	NOUN
ajfa-5518	326	4	)	)	PUNCT
ajfa-5518	326	5	,	,	PUNCT
ajfa-5518	326	6	21	21	NUM
ajfa-5518	326	7	-	-	SYM
ajfa-5518	326	8	23	23	NUM
ajfa-5518	326	9	.	.	PUNCT
ajfa-5518	327	1	chang	chang	PROPN
ajfa-5518	327	2	,	,	PUNCT
ajfa-5518	327	3	h.	h.	PROPN
ajfa-5518	327	4	,	,	PUNCT
ajfa-5518	327	5	cheng	cheng	PROPN
ajfa-5518	327	6	,	,	PUNCT
ajfa-5518	327	7	c.	c.	PROPN
ajfa-5518	327	8	s.	s.	PROPN
ajfa-5518	327	9	,	,	PUNCT
ajfa-5518	327	10	&	&	CCONJ
ajfa-5518	327	11	reichelt	reichelt	PROPN
ajfa-5518	327	12	,	,	PUNCT
ajfa-5518	327	13	k.	k.	PROPN
ajfa-5518	327	14	j.	j.	PROPN
ajfa-5518	327	15	(	(	PUNCT
ajfa-5518	327	16	2010	2010	NUM
ajfa-5518	327	17	)	)	PUNCT
ajfa-5518	327	18	.	.	PUNCT
ajfa-5518	328	1	market	market	NOUN
ajfa-5518	328	2	reaction	reaction	NOUN
ajfa-5518	328	3	to	to	ADP
ajfa-5518	328	4	auditor	auditor	NOUN
ajfa-5518	328	5	switching	switch	VERB
ajfa-5518	328	6	from	from	ADP
ajfa-5518	328	7	big	big	ADJ
ajfa-5518	328	8	4	4	NUM
ajfa-5518	328	9	to	to	ADP
ajfa-5518	328	10	third	third	ADJ
ajfa-5518	328	11	-	-	PUNCT
ajfa-5518	328	12	tier	tier	NOUN
ajfa-5518	328	13	small	small	ADJ
ajfa-5518	328	14	accounting	accounting	NOUN
ajfa-5518	328	15	firms	firm	NOUN
ajfa-5518	328	16	.	.	PUNCT
ajfa-5518	329	1	auditing	auditing	NOUN
ajfa-5518	329	2	,	,	PUNCT
ajfa-5518	329	3	29(2	29(2	NUM
ajfa-5518	329	4	)	)	PUNCT
ajfa-5518	329	5	,	,	PUNCT
ajfa-5518	329	6	83	83	NUM
ajfa-5518	329	7	-	-	SYM
ajfa-5518	329	8	114	114	NUM
ajfa-5518	329	9	.	.	PUNCT
ajfa-5518	330	1	http://dx.doi.org/10.2308/aud.2010.29.2.83	http://dx.doi.org/10.2308/aud.2010.29.2.83	PROPN
ajfa-5518	330	2	charitou	charitou	NOUN
ajfa-5518	330	3	,	,	PUNCT
ajfa-5518	330	4	a.	a.	NOUN
ajfa-5518	330	5	,	,	PUNCT
ajfa-5518	330	6	lambertides	lambertide	VERB
ajfa-5518	330	7	,	,	PUNCT
ajfa-5518	330	8	n.	n.	NOUN
ajfa-5518	330	9	,	,	PUNCT
ajfa-5518	330	10	&	&	CCONJ
ajfa-5518	330	11	trigeorgis	trigeorgis	PROPN
ajfa-5518	330	12	,	,	PUNCT
ajfa-5518	330	13	l.	l.	PROPN
ajfa-5518	330	14	(	(	PUNCT
ajfa-5518	330	15	2007	2007	NUM
ajfa-5518	330	16	)	)	PUNCT
ajfa-5518	330	17	.	.	PUNCT
ajfa-5518	331	1	managerial	managerial	ADJ
ajfa-5518	331	2	discretion	discretion	NOUN
ajfa-5518	331	3	in	in	ADP
ajfa-5518	331	4	distressed	distressed	ADJ
ajfa-5518	331	5	firms	firm	NOUN
ajfa-5518	331	6	.	.	PUNCT
ajfa-5518	332	1	the	the	DET
ajfa-5518	332	2	british	british	PROPN
ajfa-5518	332	3	accounting	accounting	PROPN
ajfa-5518	332	4	review	review	PROPN
ajfa-5518	332	5	,	,	PUNCT
ajfa-5518	332	6	39(4	39(4	NOUN
ajfa-5518	332	7	)	)	PUNCT
ajfa-5518	332	8	,	,	PUNCT
ajfa-5518	332	9	323	323	NUM
ajfa-5518	332	10	-	-	SYM
ajfa-5518	332	11	346	346	NUM
ajfa-5518	332	12	.	.	PUNCT
ajfa-5518	333	1	http://dx.doi.org/10.1016/j.bar.2007.08.003	http://dx.doi.org/10.1016/j.bar.2007.08.003	PROPN
ajfa-5518	333	2	chen	chen	PROPN
ajfa-5518	333	3	,	,	PUNCT
ajfa-5518	333	4	k.	k.	PROPN
ajfa-5518	333	5	,	,	PUNCT
ajfa-5518	333	6	&	&	CCONJ
ajfa-5518	333	7	lee	lee	PROPN
ajfa-5518	333	8	,	,	PUNCT
ajfa-5518	333	9	j.	j.	PROPN
ajfa-5518	333	10	(	(	PUNCT
ajfa-5518	333	11	1993	1993	NUM
ajfa-5518	333	12	)	)	PUNCT
ajfa-5518	333	13	.	.	PUNCT
ajfa-5518	334	1	financial	financial	ADJ
ajfa-5518	334	2	ratios	ratio	NOUN
ajfa-5518	334	3	and	and	CCONJ
ajfa-5518	334	4	corporate	corporate	ADJ
ajfa-5518	334	5	endurance	endurance	NOUN
ajfa-5518	334	6	:	:	PUNCT
ajfa-5518	334	7	a	a	DET
ajfa-5518	334	8	case	case	NOUN
ajfa-5518	334	9	of	of	ADP
ajfa-5518	334	10	the	the	DET
ajfa-5518	334	11	oil	oil	NOUN
ajfa-5518	334	12	and	and	CCONJ
ajfa-5518	334	13	gas	gas	NOUN
ajfa-5518	334	14	industry	industry	NOUN
ajfa-5518	334	15	.	.	PUNCT
ajfa-5518	335	1	contemporary	contemporary	ADJ
ajfa-5518	335	2	accounting	accounting	PROPN
ajfa-5518	335	3	research	research	NOUN
ajfa-5518	335	4	,	,	PUNCT
ajfa-5518	335	5	9(2	9(2	NUM
ajfa-5518	335	6	)	)	PUNCT
ajfa-5518	335	7	,	,	PUNCT
ajfa-5518	335	8	667	667	NUM
ajfa-5518	335	9	-	-	SYM
ajfa-5518	335	10	694	694	NUM
ajfa-5518	335	11	.	.	PUNCT
ajfa-5518	336	1	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00903.x	http://dx.doi.org/10.1111/j.1911-3846.1993.tb00903.x	PROPN
ajfa-5518	336	2	chen	chen	PROPN
ajfa-5518	336	3	,	,	PUNCT
ajfa-5518	336	4	c.	c.	PROPN
ajfa-5518	336	5	,	,	PUNCT
ajfa-5518	336	6	su	su	PROPN
ajfa-5518	336	7	,	,	PUNCT
ajfa-5518	336	8	x.	x.	PROPN
ajfa-5518	336	9	,	,	PUNCT
ajfa-5518	336	10	&	&	CCONJ
ajfa-5518	336	11	wu	wu	PROPN
ajfa-5518	336	12	,	,	PUNCT
ajfa-5518	336	13	x.	x.	PROPN
ajfa-5518	336	14	(	(	PUNCT
ajfa-5518	336	15	2010	2010	NUM
ajfa-5518	336	16	)	)	PUNCT
ajfa-5518	336	17	.	.	PUNCT
ajfa-5518	337	1	auditor	auditor	NOUN
ajfa-5518	337	2	changes	change	NOUN
ajfa-5518	337	3	following	follow	VERB
ajfa-5518	337	4	a	a	DET
ajfa-5518	337	5	big	big	ADJ
ajfa-5518	337	6	4	4	NUM
ajfa-5518	337	7	merger	merger	NOUN
ajfa-5518	337	8	with	with	ADP
ajfa-5518	337	9	a	a	DET
ajfa-5518	337	10	local	local	ADJ
ajfa-5518	337	11	chinese	chinese	ADJ
ajfa-5518	337	12	firm	firm	NOUN
ajfa-5518	337	13	:	:	PUNCT
ajfa-5518	337	14	a	a	DET
ajfa-5518	337	15	case	case	NOUN
ajfa-5518	337	16	study	study	NOUN
ajfa-5518	337	17	.	.	PUNCT
ajfa-5518	338	1	auditing	auditing	NOUN
ajfa-5518	338	2	,	,	PUNCT
ajfa-5518	338	3	29(1	29(1	NUM
ajfa-5518	338	4	)	)	PUNCT
ajfa-5518	338	5	,	,	PUNCT
ajfa-5518	338	6	41	41	NUM
ajfa-5518	338	7	-	-	SYM
ajfa-5518	338	8	72	72	NUM
ajfa-5518	338	9	.	.	PUNCT
ajfa-5518	339	1	http://dx.doi.org/10.2308/aud.2010.29.1.41	http://dx.doi.org/10.2308/aud.2010.29.1.41	PROPN
ajfa-5518	339	2	citron	citron	PROPN
ajfa-5518	339	3	,	,	PUNCT
ajfa-5518	339	4	d.	d.	PROPN
ajfa-5518	339	5	b.	b.	PROPN
ajfa-5518	339	6	,	,	PUNCT
ajfa-5518	339	7	&	&	CCONJ
ajfa-5518	339	8	taffler	taffler	PROPN
ajfa-5518	339	9	,	,	PUNCT
ajfa-5518	339	10	r.	r.	PROPN
ajfa-5518	339	11	j.	j.	PROPN
ajfa-5518	339	12	(	(	PUNCT
ajfa-5518	339	13	1992	1992	NUM
ajfa-5518	339	14	)	)	PUNCT
ajfa-5518	339	15	.	.	PUNCT
ajfa-5518	340	1	the	the	DET
ajfa-5518	340	2	audit	audit	NOUN
ajfa-5518	340	3	report	report	NOUN
ajfa-5518	340	4	under	under	ADP
ajfa-5518	340	5	going	go	VERB
ajfa-5518	340	6	-	-	PUNCT
ajfa-5518	340	7	concern	concern	NOUN
ajfa-5518	340	8	uncertainties	uncertainty	NOUN
ajfa-5518	340	9	:	:	PUNCT
ajfa-5518	340	10	an	an	DET
ajfa-5518	340	11	empirical	empirical	ADJ
ajfa-5518	340	12	analysis	analysis	NOUN
ajfa-5518	340	13	.	.	PUNCT
ajfa-5518	341	1	accounting	accounting	NOUN
ajfa-5518	341	2	and	and	CCONJ
ajfa-5518	341	3	business	business	NOUN
ajfa-5518	341	4	research	research	NOUN
ajfa-5518	341	5	,	,	PUNCT
ajfa-5518	341	6	22	22	NUM
ajfa-5518	341	7	,	,	PUNCT
ajfa-5518	341	8	337	337	NUM
ajfa-5518	341	9	-	-	SYM
ajfa-5518	341	10	345	345	NUM
ajfa-5518	341	11	.	.	PUNCT
ajfa-5518	342	1	http://dx.doi.org/10.1080/00014788.1992.9729449	http://dx.doi.org/10.1080/00014788.1992.9729449	NOUN
ajfa-5518	342	2	citron	citron	PROPN
ajfa-5518	342	3	,	,	PUNCT
ajfa-5518	342	4	d.	d.	PROPN
ajfa-5518	342	5	b.	b.	PROPN
ajfa-5518	342	6	,	,	PUNCT
ajfa-5518	342	7	&	&	CCONJ
ajfa-5518	342	8	taffler	taffler	PROPN
ajfa-5518	342	9	,	,	PUNCT
ajfa-5518	342	10	r.	r.	PROPN
ajfa-5518	342	11	j.	j.	PROPN
ajfa-5518	342	12	(	(	PUNCT
ajfa-5518	342	13	2001	2001	NUM
ajfa-5518	342	14	)	)	PUNCT
ajfa-5518	342	15	.	.	PUNCT
ajfa-5518	343	1	ethical	ethical	ADJ
ajfa-5518	343	2	behavior	behavior	NOUN
ajfa-5518	343	3	in	in	ADP
ajfa-5518	343	4	the	the	DET
ajfa-5518	343	5	u.k	u.k	PROPN
ajfa-5518	343	6	.	.	PROPN
ajfa-5518	343	7	audit	audit	NOUN
ajfa-5518	343	8	profession	profession	NOUN
ajfa-5518	343	9	:	:	PUNCT
ajfa-5518	343	10	the	the	DET
ajfa-5518	343	11	case	case	NOUN
ajfa-5518	343	12	of	of	ADP
ajfa-5518	343	13	the	the	DET
ajfa-5518	343	14	self	self	NOUN
ajfa-5518	343	15	-	-	PUNCT
ajfa-5518	343	16	fulfilling	fulfil	VERB
ajfa-5518	343	17	prophecy	prophecy	NOUN
ajfa-5518	343	18	under	under	ADP
ajfa-5518	343	19	going	go	VERB
ajfa-5518	343	20	-	-	PUNCT
ajfa-5518	343	21	concern	concern	NOUN
ajfa-5518	343	22	uncertainties	uncertainty	NOUN
ajfa-5518	343	23	.	.	PUNCT
ajfa-5518	344	1	journal	journal	NOUN
ajfa-5518	344	2	of	of	ADP
ajfa-5518	344	3	business	business	NOUN
ajfa-5518	344	4	ethics	ethic	NOUN
ajfa-5518	344	5	,	,	PUNCT
ajfa-5518	344	6	29(4	29(4	NOUN
ajfa-5518	344	7	)	)	PUNCT
ajfa-5518	344	8	,	,	PUNCT
ajfa-5518	344	9	353	353	NUM
ajfa-5518	344	10	-	-	SYM
ajfa-5518	344	11	363	363	NUM
ajfa-5518	344	12	.	.	PUNCT
ajfa-5518	345	1	http://dx.doi.org/10.1023/a:1010752209148	http://dx.doi.org/10.1023/a:1010752209148	NOUN
ajfa-5518	345	2	defond	defond	NOUN
ajfa-5518	345	3	,	,	PUNCT
ajfa-5518	345	4	m	m	PROPN
ajfa-5518	345	5	,	,	PUNCT
ajfa-5518	345	6	l.	l.	PROPN
ajfa-5518	345	7	(	(	PUNCT
ajfa-5518	345	8	1992	1992	NUM
ajfa-5518	345	9	)	)	PUNCT
ajfa-5518	345	10	.	.	PUNCT
ajfa-5518	346	1	the	the	DET
ajfa-5518	346	2	association	association	NOUN
ajfa-5518	346	3	between	between	ADP
ajfa-5518	346	4	changes	change	NOUN
ajfa-5518	346	5	in	in	ADP
ajfa-5518	346	6	client	client	NOUN
ajfa-5518	346	7	firms	firm	NOUN
ajfa-5518	346	8	:	:	PUNCT
ajfa-5518	346	9	agency	agency	NOUN
ajfa-5518	346	10	costs	cost	NOUN
ajfa-5518	346	11	and	and	CCONJ
ajfa-5518	346	12	auditor	auditor	NOUN
ajfa-5518	346	13	switching	switching	NOUN
ajfa-5518	346	14	.	.	PUNCT
ajfa-5518	347	1	auditing	auditing	NOUN
ajfa-5518	347	2	,	,	PUNCT
ajfa-5518	347	3	spring	spring	NOUN
ajfa-5518	347	4	,	,	PUNCT
ajfa-5518	347	5	16	16	NUM
ajfa-5518	347	6	-	-	SYM
ajfa-5518	347	7	31	31	NUM
ajfa-5518	347	8	.	.	PUNCT
ajfa-5518	348	1	feng	feng	PROPN
ajfa-5518	348	2	,	,	PUNCT
ajfa-5518	348	3	n.	n.	PROPN
ajfa-5518	348	4	c.	c.	PROPN
ajfa-5518	348	5	(	(	PUNCT
ajfa-5518	348	6	2013	2013	NUM
ajfa-5518	348	7	)	)	PUNCT
ajfa-5518	348	8	.	.	PUNCT
ajfa-5518	349	1	fiscal	fiscal	ADJ
ajfa-5518	349	2	year	year	NOUN
ajfa-5518	349	3	-	-	PUNCT
ajfa-5518	349	4	end	end	NOUN
ajfa-5518	349	5	and	and	CCONJ
ajfa-5518	349	6	non	non	ADJ
ajfa-5518	349	7	-	-	ADJ
ajfa-5518	349	8	lateral	lateral	ADJ
ajfa-5518	349	9	auditor	auditor	NOUN
ajfa-5518	349	10	switches	switch	NOUN
ajfa-5518	349	11	.	.	PUNCT
ajfa-5518	349	12	journal	journal	PROPN
ajfa-5518	349	13	of	of	ADP
ajfa-5518	349	14	applied	apply	VERB
ajfa-5518	349	15	accounting	accounting	NOUN
ajfa-5518	349	16	research	research	NOUN
ajfa-5518	349	17	,	,	PUNCT
ajfa-5518	349	18	14(3	14(3	NUM
ajfa-5518	349	19	)	)	PUNCT
ajfa-5518	349	20	,	,	PUNCT
ajfa-5518	349	21	268	268	NUM
ajfa-5518	349	22	-	-	SYM
ajfa-5518	349	23	292	292	NUM
ajfa-5518	349	24	.	.	PUNCT
ajfa-5518	350	1	http://dx.doi.org/10.1108/jaar-05-2012-0041	http://dx.doi.org/10.1108/jaar-05-2012-0041	PROPN
ajfa-5518	350	2	franken	franken	PROPN
ajfa-5518	350	3	,	,	PUNCT
ajfa-5518	350	4	s.	s.	PROPN
ajfa-5518	350	5	(	(	PUNCT
ajfa-5518	350	6	2004	2004	NUM
ajfa-5518	350	7	)	)	PUNCT
ajfa-5518	350	8	.	.	PUNCT
ajfa-5518	351	1	creditorand	creditorand	ADJ
ajfa-5518	351	2	debtor	debtor	NOUN
ajfa-5518	351	3	-	-	PUNCT
ajfa-5518	351	4	oriented	orient	VERB
ajfa-5518	351	5	corporate	corporate	ADJ
ajfa-5518	351	6	bankruptcy	bankruptcy	NOUN
ajfa-5518	351	7	regimes	regime	NOUN
ajfa-5518	351	8	revisited	revisit	VERB
ajfa-5518	351	9	.	.	PUNCT
ajfa-5518	352	1	european	european	PROPN
ajfa-5518	352	2	business	business	PROPN
ajfa-5518	352	3	organization	organization	PROPN
ajfa-5518	352	4	law	law	PROPN
ajfa-5518	352	5	review	review	NOUN
ajfa-5518	352	6	,	,	PUNCT
ajfa-5518	352	7	5(4	5(4	NUM
ajfa-5518	352	8	)	)	PUNCT
ajfa-5518	352	9	,	,	PUNCT
ajfa-5518	352	10	645	645	NUM
ajfa-5518	352	11	-	-	SYM
ajfa-5518	352	12	676	676	NUM
ajfa-5518	352	13	.	.	PUNCT
ajfa-5518	353	1	http://dx.doi.org/10.1017/s1566752904006457	http://dx.doi.org/10.1017/s1566752904006457	NOUN
ajfa-5518	353	2	franks	frank	NOUN
ajfa-5518	353	3	,	,	PUNCT
ajfa-5518	353	4	j.	j.	PROPN
ajfa-5518	353	5	,	,	PUNCT
ajfa-5518	353	6	nyborg	nyborg	PROPN
ajfa-5518	353	7	,	,	PUNCT
ajfa-5518	353	8	k.	k.	PROPN
ajfa-5518	353	9	,	,	PUNCT
ajfa-5518	353	10	&	&	CCONJ
ajfa-5518	353	11	torous	torous	ADJ
ajfa-5518	353	12	,	,	PUNCT
ajfa-5518	353	13	w.	w.	NOUN
ajfa-5518	353	14	(	(	PUNCT
ajfa-5518	353	15	1996	1996	NUM
ajfa-5518	353	16	)	)	PUNCT
ajfa-5518	353	17	.	.	PUNCT
ajfa-5518	354	1	a	a	DET
ajfa-5518	354	2	comparison	comparison	NOUN
ajfa-5518	354	3	of	of	ADP
ajfa-5518	354	4	us	we	PRON
ajfa-5518	354	5	,	,	PUNCT
ajfa-5518	354	6	uk	uk	PROPN
ajfa-5518	354	7	,	,	PUNCT
ajfa-5518	354	8	and	and	CCONJ
ajfa-5518	354	9	german	german	ADJ
ajfa-5518	354	10	insolvency	insolvency	NOUN
ajfa-5518	354	11	codes	code	NOUN
ajfa-5518	354	12	.	.	PUNCT
ajfa-5518	355	1	financial	financial	ADJ
ajfa-5518	355	2	management	management	NOUN
ajfa-5518	355	3	,	,	PUNCT
ajfa-5518	355	4	25(3	25(3	NUM
ajfa-5518	355	5	)	)	PUNCT
ajfa-5518	355	6	,	,	PUNCT
ajfa-5518	355	7	86	86	NUM
ajfa-5518	355	8	-	-	SYM
ajfa-5518	355	9	101	101	NUM
ajfa-5518	355	10	.	.	PUNCT
ajfa-5518	356	1	http://dx.doi.org/10.2307/3665810	http://dx.doi.org/10.2307/3665810	PROPN
ajfa-5518	356	2	asian	asian	PROPN
ajfa-5518	356	3	journal	journal	PROPN
ajfa-5518	356	4	of	of	ADP
ajfa-5518	356	5	finance	finance	PROPN
ajfa-5518	356	6	&	&	CCONJ
ajfa-5518	356	7	accounting	accounting	PROPN
ajfa-5518	356	8	issn	issn	PROPN
ajfa-5518	356	9	1946	1946	NUM
ajfa-5518	356	10	-	-	PUNCT
ajfa-5518	356	11	052x	052x	PROPN
ajfa-5518	356	12	2014	2014	NUM
ajfa-5518	356	13	,	,	PUNCT
ajfa-5518	356	14	vol	vol	NOUN
ajfa-5518	356	15	.	.	PROPN
ajfa-5518	356	16	6	6	NUM
ajfa-5518	356	17	,	,	PUNCT
ajfa-5518	356	18	no	no	INTJ
ajfa-5518	356	19	.	.	NOUN
ajfa-5518	356	20	1	1	NUM
ajfa-5518	356	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	356	22	386	386	NUM
ajfa-5518	356	23	george	george	NOUN
ajfa-5518	356	24	,	,	PUNCT
ajfa-5518	356	25	c.	c.	PROPN
ajfa-5518	356	26	,	,	PUNCT
ajfa-5518	356	27	spiceland	spiceland	PROPN
ajfa-5518	356	28	,	,	PUNCT
ajfa-5518	356	29	j.	j.	PROPN
ajfa-5518	356	30	,	,	PUNCT
ajfa-5518	356	31	&	&	CCONJ
ajfa-5518	356	32	george	george	PROPN
ajfa-5518	356	33	,	,	PUNCT
ajfa-5518	356	34	s.	s.	PROPN
ajfa-5518	356	35	(	(	PUNCT
ajfa-5518	356	36	1996	1996	NUM
ajfa-5518	356	37	)	)	PUNCT
ajfa-5518	356	38	.	.	PUNCT
ajfa-5518	357	1	a	a	DET
ajfa-5518	357	2	longitudinal	longitudinal	ADJ
ajfa-5518	357	3	study	study	NOUN
ajfa-5518	357	4	of	of	ADP
ajfa-5518	357	5	the	the	DET
ajfa-5518	357	6	going	go	VERB
ajfa-5518	357	7	-	-	PUNCT
ajfa-5518	357	8	concern	concern	NOUN
ajfa-5518	357	9	audit	audit	NOUN
ajfa-5518	357	10	decision	decision	NOUN
ajfa-5518	357	11	and	and	CCONJ
ajfa-5518	357	12	survival	survival	NOUN
ajfa-5518	357	13	time	time	NOUN
ajfa-5518	357	14	.	.	PUNCT
ajfa-5518	358	1	advances	advance	NOUN
ajfa-5518	358	2	in	in	ADP
ajfa-5518	358	3	quantitative	quantitative	ADJ
ajfa-5518	358	4	analysis	analysis	NOUN
ajfa-5518	358	5	of	of	ADP
ajfa-5518	358	6	finance	finance	NOUN
ajfa-5518	358	7	and	and	CCONJ
ajfa-5518	358	8	accounting	accounting	NOUN
ajfa-5518	358	9	,	,	PUNCT
ajfa-5518	358	10	4	4	NUM
ajfa-5518	358	11	,	,	PUNCT
ajfa-5518	358	12	77	77	NUM
ajfa-5518	358	13	-	-	SYM
ajfa-5518	358	14	103	103	NUM
ajfa-5518	358	15	.	.	PUNCT
ajfa-5518	359	1	greene	greene	PROPN
ajfa-5518	359	2	,	,	PUNCT
ajfa-5518	359	3	w.	w.	PROPN
ajfa-5518	359	4	h.	h.	PROPN
ajfa-5518	359	5	(	(	PUNCT
ajfa-5518	359	6	2003	2003	NUM
ajfa-5518	359	7	)	)	PUNCT
ajfa-5518	359	8	.	.	PUNCT
ajfa-5518	360	1	econometric	econometric	ADJ
ajfa-5518	360	2	analysis	analysis	NOUN
ajfa-5518	360	3	.	.	PUNCT
ajfa-5518	360	4	,	,	PUNCT
ajfa-5518	360	5	new	new	PROPN
ajfa-5518	360	6	jersey	jersey	PROPN
ajfa-5518	360	7	:	:	PUNCT
ajfa-5518	360	8	prentice	prentice	PROPN
ajfa-5518	360	9	hall	hall	PROPN
ajfa-5518	360	10	.	.	PUNCT
ajfa-5518	361	1	guiral	guiral	ADJ
ajfa-5518	361	2	,	,	PUNCT
ajfa-5518	361	3	a.	a.	NOUN
ajfa-5518	361	4	,	,	PUNCT
ajfa-5518	361	5	ruiz	ruiz	NOUN
ajfa-5518	361	6	,	,	PUNCT
ajfa-5518	361	7	e.	e.	PROPN
ajfa-5518	361	8	,	,	PUNCT
ajfa-5518	361	9	&	&	CCONJ
ajfa-5518	361	10	rodgers	rodgers	PROPN
ajfa-5518	361	11	,	,	PUNCT
ajfa-5518	361	12	w.	w.	PROPN
ajfa-5518	361	13	(	(	PUNCT
ajfa-5518	361	14	2011	2011	NUM
ajfa-5518	361	15	)	)	PUNCT
ajfa-5518	361	16	.	.	PUNCT
ajfa-5518	362	1	to	to	ADP
ajfa-5518	362	2	what	what	DET
ajfa-5518	362	3	extent	extent	NOUN
ajfa-5518	362	4	are	be	AUX
ajfa-5518	362	5	auditors	auditor	NOUN
ajfa-5518	362	6	’	’	PART
ajfa-5518	362	7	attitudes	attitude	NOUN
ajfa-5518	362	8	toward	toward	ADP
ajfa-5518	362	9	the	the	DET
ajfa-5518	362	10	evidence	evidence	NOUN
ajfa-5518	362	11	influenced	influence	VERB
ajfa-5518	362	12	by	by	ADP
ajfa-5518	362	13	the	the	DET
ajfa-5518	362	14	self	self	NOUN
ajfa-5518	362	15	-	-	PUNCT
ajfa-5518	362	16	fulfilling	fulfil	VERB
ajfa-5518	362	17	prophecy	prophecy	NOUN
ajfa-5518	362	18	?	?	PUNCT
ajfa-5518	363	1	auditing	auditing	NOUN
ajfa-5518	363	2	,	,	PUNCT
ajfa-5518	363	3	30(1	30(1	NUM
ajfa-5518	363	4	)	)	PUNCT
ajfa-5518	363	5	,	,	PUNCT
ajfa-5518	363	6	173	173	NUM
ajfa-5518	363	7	-	-	SYM
ajfa-5518	363	8	190	190	NUM
ajfa-5518	363	9	.	.	PUNCT
ajfa-5518	364	1	http://dx.doi.org/10.2308/aud.2011.30.1.173	http://dx.doi.org/10.2308/aud.2011.30.1.173	PROPN
ajfa-5518	364	2	haskins	haskins	PROPN
ajfa-5518	364	3	,	,	PUNCT
ajfa-5518	364	4	m.	m.	PROPN
ajfa-5518	364	5	e.	e.	PROPN
ajfa-5518	364	6	,	,	PUNCT
ajfa-5518	364	7	&	&	CCONJ
ajfa-5518	364	8	williams	williams	PROPN
ajfa-5518	364	9	,	,	PUNCT
ajfa-5518	364	10	d.	d.	PROPN
ajfa-5518	364	11	d.	d.	PROPN
ajfa-5518	364	12	(	(	PUNCT
ajfa-5518	364	13	1990	1990	NUM
ajfa-5518	364	14	)	)	PUNCT
ajfa-5518	364	15	.	.	PUNCT
ajfa-5518	365	1	a	a	DET
ajfa-5518	365	2	contingent	contingent	ADJ
ajfa-5518	365	3	model	model	NOUN
ajfa-5518	365	4	of	of	ADP
ajfa-5518	365	5	intra	intra	ADJ
ajfa-5518	365	6	-	-	ADJ
ajfa-5518	365	7	big	big	ADJ
ajfa-5518	365	8	8	8	NUM
ajfa-5518	365	9	auditor	auditor	NOUN
ajfa-5518	365	10	changes	change	NOUN
ajfa-5518	365	11	.	.	PUNCT
ajfa-5518	366	1	auditing	auditing	NOUN
ajfa-5518	366	2	,	,	PUNCT
ajfa-5518	366	3	9	9	NUM
ajfa-5518	366	4	,	,	PUNCT
ajfa-5518	366	5	55	55	NUM
ajfa-5518	366	6	-	-	SYM
ajfa-5518	366	7	74	74	NUM
ajfa-5518	366	8	.	.	PUNCT
ajfa-5518	367	1	islam	islam	PROPN
ajfa-5518	367	2	,	,	PUNCT
ajfa-5518	367	3	m.	m.	NOUN
ajfa-5518	367	4	(	(	PUNCT
ajfa-5518	367	5	2013	2013	NUM
ajfa-5518	367	6	)	)	PUNCT
ajfa-5518	367	7	.	.	PUNCT
ajfa-5518	368	1	auditing	audit	VERB
ajfa-5518	368	2	in	in	ADP
ajfa-5518	368	3	the	the	DET
ajfa-5518	368	4	21st	21st	ADJ
ajfa-5518	368	5	century	century	NOUN
ajfa-5518	368	6	:	:	PUNCT
ajfa-5518	368	7	has	have	AUX
ajfa-5518	368	8	self	self	NOUN
ajfa-5518	368	9	-	-	PUNCT
ajfa-5518	368	10	regulation	regulation	NOUN
ajfa-5518	368	11	failed	fail	VERB
ajfa-5518	368	12	?	?	PUNCT
ajfa-5518	369	1	journal	journal	NOUN
ajfa-5518	369	2	of	of	ADP
ajfa-5518	369	3	modern	modern	ADJ
ajfa-5518	369	4	accounting	accounting	NOUN
ajfa-5518	369	5	and	and	CCONJ
ajfa-5518	369	6	auditing	auditing	NOUN
ajfa-5518	369	7	,	,	PUNCT
ajfa-5518	369	8	9(8	9(8	NUM
ajfa-5518	369	9	)	)	PUNCT
ajfa-5518	369	10	,	,	PUNCT
ajfa-5518	369	11	1059	1059	NUM
ajfa-5518	369	12	-	-	SYM
ajfa-5518	369	13	1069	1069	NUM
ajfa-5518	369	14	.	.	PUNCT
ajfa-5518	370	1	krishnan	krishnan	PROPN
ajfa-5518	370	2	,	,	PUNCT
ajfa-5518	370	3	j.	j.	PROPN
ajfa-5518	370	4	(	(	PUNCT
ajfa-5518	370	5	1994	1994	NUM
ajfa-5518	370	6	)	)	PUNCT
ajfa-5518	370	7	.	.	PUNCT
ajfa-5518	371	1	auditor	auditor	NOUN
ajfa-5518	371	2	switching	switching	NOUN
ajfa-5518	371	3	and	and	CCONJ
ajfa-5518	371	4	conservatism	conservatism	NOUN
ajfa-5518	371	5	.	.	PUNCT
ajfa-5518	372	1	the	the	DET
ajfa-5518	372	2	accounting	accounting	NOUN
ajfa-5518	372	3	review	review	PROPN
ajfa-5518	372	4	,	,	PUNCT
ajfa-5518	372	5	january	january	PROPN
ajfa-5518	372	6	,	,	PUNCT
ajfa-5518	372	7	200	200	NUM
ajfa-5518	372	8	-	-	SYM
ajfa-5518	372	9	215	215	NUM
ajfa-5518	372	10	.	.	PUNCT
ajfa-5518	373	1	krishnan	krishnan	PROPN
ajfa-5518	373	2	,	,	PUNCT
ajfa-5518	373	3	j.	j.	PROPN
ajfa-5518	373	4	,	,	PUNCT
ajfa-5518	373	5	&	&	CCONJ
ajfa-5518	373	6	stephens	stephens	PROPN
ajfa-5518	373	7	,	,	PUNCT
ajfa-5518	373	8	r.	r.	PROPN
ajfa-5518	373	9	(	(	PUNCT
ajfa-5518	373	10	1995	1995	NUM
ajfa-5518	373	11	)	)	PUNCT
ajfa-5518	373	12	.	.	PUNCT
ajfa-5518	374	1	evidence	evidence	NOUN
ajfa-5518	374	2	on	on	ADP
ajfa-5518	374	3	opinion	opinion	NOUN
ajfa-5518	374	4	shopping	shopping	NOUN
ajfa-5518	374	5	from	from	ADP
ajfa-5518	374	6	audit	audit	NOUN
ajfa-5518	374	7	opinion	opinion	NOUN
ajfa-5518	374	8	conservatism	conservatism	NOUN
ajfa-5518	374	9	.	.	PUNCT
ajfa-5518	375	1	journal	journal	NOUN
ajfa-5518	375	2	of	of	ADP
ajfa-5518	375	3	accounting	accounting	NOUN
ajfa-5518	375	4	and	and	CCONJ
ajfa-5518	375	5	public	public	ADJ
ajfa-5518	375	6	policy	policy	NOUN
ajfa-5518	375	7	,	,	PUNCT
ajfa-5518	375	8	14	14	NUM
ajfa-5518	375	9	,	,	PUNCT
ajfa-5518	375	10	179	179	NUM
ajfa-5518	375	11	-	-	SYM
ajfa-5518	375	12	201	201	NUM
ajfa-5518	375	13	.	.	PUNCT
ajfa-5518	376	1	http://dx.doi.org/10.1016/0278-4254(95)00020-f	http://dx.doi.org/10.1016/0278-4254(95)00020-f	PRON
ajfa-5518	376	2	kuruppu	kuruppu	PROPN
ajfa-5518	376	3	,	,	PUNCT
ajfa-5518	376	4	n.	n.	NOUN
ajfa-5518	376	5	,	,	PUNCT
ajfa-5518	376	6	laswad	laswad	PROPN
ajfa-5518	376	7	,	,	PUNCT
ajfa-5518	376	8	f.	f.	PROPN
ajfa-5518	376	9	,	,	PUNCT
ajfa-5518	376	10	&	&	CCONJ
ajfa-5518	376	11	oye	oye	PROPN
ajfa-5518	376	12	assessing	assess	VERB
ajfa-5518	376	13	lere	lere	PROPN
ajfa-5518	376	14	,	,	PUNCT
ajfa-5518	376	15	p.	p.	NOUN
ajfa-5518	376	16	(	(	PUNCT
ajfa-5518	376	17	2003	2003	NUM
ajfa-5518	376	18	)	)	PUNCT
ajfa-5518	376	19	.	.	PUNCT
ajfa-5518	377	1	the	the	DET
ajfa-5518	377	2	efficacy	efficacy	NOUN
ajfa-5518	377	3	of	of	ADP
ajfa-5518	377	4	liquidation	liquidation	NOUN
ajfa-5518	377	5	and	and	CCONJ
ajfa-5518	377	6	bankrupt	bankrupt	ADJ
ajfa-5518	377	7	prediction	prediction	NOUN
ajfa-5518	377	8	models	model	NOUN
ajfa-5518	377	9	for	for	ADP
ajfa-5518	377	10	going	go	VERB
ajfa-5518	377	11	concern	concern	NOUN
ajfa-5518	377	12	.	.	PUNCT
ajfa-5518	378	1	managerial	managerial	ADJ
ajfa-5518	378	2	auditing	auditing	NOUN
ajfa-5518	378	3	journal	journal	NOUN
ajfa-5518	378	4	,	,	PUNCT
ajfa-5518	378	5	18	18	NUM
ajfa-5518	378	6	,	,	PUNCT
ajfa-5518	378	7	577	577	NUM
ajfa-5518	378	8	-	-	SYM
ajfa-5518	378	9	589	589	NUM
ajfa-5518	378	10	.	.	PUNCT
ajfa-5518	379	1	http://dx.doi.org/10.1108/02686900310482713	http://dx.doi.org/10.1108/02686900310482713	NOUN
ajfa-5518	379	2	lennox	lennox	PROPN
ajfa-5518	379	3	,	,	PUNCT
ajfa-5518	379	4	c.	c.	PROPN
ajfa-5518	379	5	(	(	PUNCT
ajfa-5518	379	6	2000	2000	NUM
ajfa-5518	379	7	)	)	PUNCT
ajfa-5518	379	8	.	.	PUNCT
ajfa-5518	380	1	do	do	AUX
ajfa-5518	380	2	companies	company	NOUN
ajfa-5518	380	3	successfully	successfully	ADV
ajfa-5518	380	4	engage	engage	VERB
ajfa-5518	380	5	in	in	ADP
ajfa-5518	380	6	opinion	opinion	NOUN
ajfa-5518	380	7	-	-	PUNCT
ajfa-5518	380	8	shopping	shopping	NOUN
ajfa-5518	380	9	?	?	PUNCT
ajfa-5518	381	1	evidence	evidence	NOUN
ajfa-5518	381	2	from	from	ADP
ajfa-5518	381	3	the	the	DET
ajfa-5518	381	4	uk	uk	PROPN
ajfa-5518	381	5	.	.	PROPN
ajfa-5518	381	6	journal	journal	PROPN
ajfa-5518	381	7	of	of	ADP
ajfa-5518	381	8	accounting	accounting	NOUN
ajfa-5518	381	9	and	and	CCONJ
ajfa-5518	381	10	economics	economic	NOUN
ajfa-5518	381	11	,	,	PUNCT
ajfa-5518	381	12	29	29	NUM
ajfa-5518	381	13	,	,	PUNCT
ajfa-5518	381	14	321	321	NUM
ajfa-5518	381	15	-	-	SYM
ajfa-5518	381	16	337	337	NUM
ajfa-5518	381	17	.	.	PUNCT
ajfa-5518	382	1	http://dx.doi.org/10.1016/s0165-4101(00)00025-2	http://dx.doi.org/10.1016/s0165-4101(00)00025-2	ADJ
ajfa-5518	382	2	lopez	lopez	NOUN
ajfa-5518	382	3	,	,	PUNCT
ajfa-5518	382	4	d.	d.	PROPN
ajfa-5518	382	5	m.	m.	PROPN
ajfa-5518	382	6	,	,	PUNCT
ajfa-5518	382	7	&	&	CCONJ
ajfa-5518	382	8	peters	peters	PROPN
ajfa-5518	382	9	,	,	PUNCT
ajfa-5518	382	10	g.	g.	PROPN
ajfa-5518	382	11	f.	f.	PROPN
ajfa-5518	382	12	(	(	PUNCT
ajfa-5518	382	13	2011	2011	NUM
ajfa-5518	382	14	)	)	PUNCT
ajfa-5518	382	15	.	.	PUNCT
ajfa-5518	383	1	auditor	auditor	NOUN
ajfa-5518	383	2	workload	workload	NOUN
ajfa-5518	383	3	compression	compression	NOUN
ajfa-5518	383	4	and	and	CCONJ
ajfa-5518	383	5	busy	busy	ADJ
ajfa-5518	383	6	season	season	NOUN
ajfa-5518	383	7	auditor	auditor	NOUN
ajfa-5518	383	8	switching	switching	NOUN
ajfa-5518	383	9	.	.	PUNCT
ajfa-5518	384	1	accounting	accounting	NOUN
ajfa-5518	384	2	horizons	horizon	NOUN
ajfa-5518	384	3	,	,	PUNCT
ajfa-5518	384	4	25(2	25(2	NUM
ajfa-5518	384	5	)	)	PUNCT
ajfa-5518	384	6	,	,	PUNCT
ajfa-5518	384	7	357	357	NUM
ajfa-5518	384	8	-	-	SYM
ajfa-5518	384	9	380	380	NUM
ajfa-5518	384	10	.	.	PUNCT
ajfa-5518	385	1	doi	doi	NOUN
ajfa-5518	385	2	:	:	PUNCT
ajfa-5518	385	3	10.2308	10.2308	NUM
ajfa-5518	385	4	/	/	SYM
ajfa-5518	385	5	a	a	DET
ajfa-5518	385	6	ch-10026	ch-10026	ADJ
ajfa-5518	385	7	louwers	louwer	NOUN
ajfa-5518	385	8	,	,	PUNCT
ajfa-5518	385	9	t.	t.	PROPN
ajfa-5518	385	10	j.	j.	PROPN
ajfa-5518	385	11	,	,	PUNCT
ajfa-5518	385	12	messina	messina	PROPN
ajfa-5518	385	13	,	,	PUNCT
ajfa-5518	385	14	f.	f.	PROPN
ajfa-5518	385	15	m.	m.	PROPN
ajfa-5518	385	16	,	,	PUNCT
ajfa-5518	385	17	&	&	CCONJ
ajfa-5518	385	18	richard	richard	PROPN
ajfa-5518	385	19	,	,	PUNCT
ajfa-5518	385	20	m.	m.	PROPN
ajfa-5518	385	21	d.	d.	PROPN
ajfa-5518	385	22	(	(	PUNCT
ajfa-5518	385	23	1999	1999	NUM
ajfa-5518	385	24	)	)	PUNCT
ajfa-5518	385	25	.	.	PUNCT
ajfa-5518	386	1	the	the	DET
ajfa-5518	386	2	auditor	auditor	NOUN
ajfa-5518	386	3	's	's	PART
ajfa-5518	386	4	going	go	VERB
ajfa-5518	386	5	-	-	PUNCT
ajfa-5518	386	6	concern	concern	NOUN
ajfa-5518	386	7	disclosure	disclosure	NOUN
ajfa-5518	386	8	as	as	ADP
ajfa-5518	386	9	a	a	DET
ajfa-5518	386	10	self	self	NOUN
ajfa-5518	386	11	-	-	PUNCT
ajfa-5518	386	12	fulfilling	fulfil	VERB
ajfa-5518	386	13	prophecy	prophecy	NOUN
ajfa-5518	386	14	:	:	PUNCT
ajfa-5518	386	15	a	a	DET
ajfa-5518	386	16	discrete	discrete	ADJ
ajfa-5518	386	17	-	-	PUNCT
ajfa-5518	386	18	time	time	NOUN
ajfa-5518	386	19	survival	survival	NOUN
ajfa-5518	386	20	analysis	analysis	NOUN
ajfa-5518	386	21	.	.	PUNCT
ajfa-5518	387	1	decision	decision	NOUN
ajfa-5518	387	2	sciences	science	NOUN
ajfa-5518	387	3	,	,	PUNCT
ajfa-5518	387	4	30(3	30(3	NUM
ajfa-5518	387	5	)	)	PUNCT
ajfa-5518	387	6	,	,	PUNCT
ajfa-5518	387	7	805	805	NUM
ajfa-5518	387	8	-	-	SYM
ajfa-5518	387	9	823	823	NUM
ajfa-5518	387	10	.	.	PUNCT
ajfa-5518	388	1	http://dx.doi.org/10.1111/j.1540-5915.1999.tb00907.x	http://dx.doi.org/10.1111/j.1540-5915.1999.tb00907.x	PROPN
ajfa-5518	388	2	maddala	maddala	NOUN
ajfa-5518	388	3	,	,	PUNCT
ajfa-5518	388	4	g.	g.	PROPN
ajfa-5518	388	5	(	(	PUNCT
ajfa-5518	388	6	1983	1983	NUM
ajfa-5518	388	7	)	)	PUNCT
ajfa-5518	388	8	.	.	PUNCT
ajfa-5518	389	1	limited	limited	ADJ
ajfa-5518	389	2	dependent	dependent	ADJ
ajfa-5518	389	3	and	and	CCONJ
ajfa-5518	389	4	qualitative	qualitative	ADJ
ajfa-5518	389	5	variables	variable	NOUN
ajfa-5518	389	6	in	in	ADP
ajfa-5518	389	7	econometrics	econometric	NOUN
ajfa-5518	389	8	.	.	PUNCT
ajfa-5518	390	1	new	new	PROPN
ajfa-5518	390	2	york	york	PROPN
ajfa-5518	390	3	:	:	PUNCT
ajfa-5518	390	4	cambridge	cambridge	PROPN
ajfa-5518	390	5	university	university	PROPN
ajfa-5518	390	6	press	press	NOUN
ajfa-5518	390	7	.	.	PUNCT
ajfa-5518	391	1	http://dx.doi.org/10.1017/cbo9780511810176	http://dx.doi.org/10.1017/cbo9780511810176	PROPN
ajfa-5518	391	2	menon	menon	PROPN
ajfa-5518	391	3	,	,	PUNCT
ajfa-5518	391	4	k.	k.	PROPN
ajfa-5518	391	5	,	,	PUNCT
ajfa-5518	391	6	&	&	CCONJ
ajfa-5518	391	7	schwartz	schwartz	PROPN
ajfa-5518	391	8	,	,	PUNCT
ajfa-5518	391	9	k.	k.	PROPN
ajfa-5518	391	10	b.	b.	PROPN
ajfa-5518	391	11	(	(	PUNCT
ajfa-5518	391	12	1985	1985	NUM
ajfa-5518	391	13	)	)	PUNCT
ajfa-5518	391	14	.	.	PUNCT
ajfa-5518	392	1	auditor	auditor	NOUN
ajfa-5518	392	2	switches	switch	NOUN
ajfa-5518	392	3	by	by	ADP
ajfa-5518	392	4	failing	fail	VERB
ajfa-5518	392	5	firms	firm	NOUN
ajfa-5518	392	6	.	.	PUNCT
ajfa-5518	393	1	the	the	DET
ajfa-5518	393	2	accounting	accounting	NOUN
ajfa-5518	393	3	review	review	PROPN
ajfa-5518	393	4	,	,	PUNCT
ajfa-5518	393	5	april	april	PROPN
ajfa-5518	393	6	,	,	PUNCT
ajfa-5518	393	7	248	248	NUM
ajfa-5518	393	8	-	-	SYM
ajfa-5518	393	9	261	261	NUM
ajfa-5518	393	10	.	.	PUNCT
ajfa-5518	393	11	menon	menon	PROPN
ajfa-5518	393	12	,	,	PUNCT
ajfa-5518	393	13	k.	k.	PROPN
ajfa-5518	393	14	,	,	PUNCT
ajfa-5518	393	15	&	&	CCONJ
ajfa-5518	393	16	williams	williams	PROPN
ajfa-5518	393	17	,	,	PUNCT
ajfa-5518	393	18	d.	d.	PROPN
ajfa-5518	393	19	(	(	PUNCT
ajfa-5518	393	20	1991	1991	NUM
ajfa-5518	393	21	)	)	PUNCT
ajfa-5518	393	22	.	.	PUNCT
ajfa-5518	394	1	auditor	auditor	NOUN
ajfa-5518	394	2	credibility	credibility	NOUN
ajfa-5518	394	3	and	and	CCONJ
ajfa-5518	394	4	initial	initial	ADJ
ajfa-5518	394	5	public	public	ADJ
ajfa-5518	394	6	offering	offering	NOUN
ajfa-5518	394	7	.	.	PUNCT
ajfa-5518	395	1	the	the	DET
ajfa-5518	395	2	accounting	accounting	NOUN
ajfa-5518	395	3	review	review	NOUN
ajfa-5518	395	4	,	,	PUNCT
ajfa-5518	395	5	66(2	66(2	NUM
ajfa-5518	395	6	)	)	PUNCT
ajfa-5518	395	7	,	,	PUNCT
ajfa-5518	395	8	313	313	NUM
ajfa-5518	395	9	-	-	SYM
ajfa-5518	395	10	332	332	NUM
ajfa-5518	395	11	.	.	PUNCT
ajfa-5518	396	1	minnis	minnis	PROPN
ajfa-5518	396	2	,	,	PUNCT
ajfa-5518	396	3	m.	m.	NOUN
ajfa-5518	396	4	(	(	PUNCT
ajfa-5518	396	5	2011	2011	NUM
ajfa-5518	396	6	)	)	PUNCT
ajfa-5518	396	7	.	.	PUNCT
ajfa-5518	397	1	the	the	DET
ajfa-5518	397	2	value	value	NOUN
ajfa-5518	397	3	of	of	ADP
ajfa-5518	397	4	financial	financial	ADJ
ajfa-5518	397	5	statement	statement	NOUN
ajfa-5518	397	6	verification	verification	NOUN
ajfa-5518	397	7	in	in	ADP
ajfa-5518	397	8	debt	debt	NOUN
ajfa-5518	397	9	financing	financing	NOUN
ajfa-5518	397	10	:	:	PUNCT
ajfa-5518	397	11	evidence	evidence	NOUN
ajfa-5518	397	12	from	from	ADP
ajfa-5518	397	13	private	private	ADJ
ajfa-5518	397	14	u.s	u.s	PROPN
ajfa-5518	397	15	.	.	PROPN
ajfa-5518	397	16	firms	firm	NOUN
ajfa-5518	397	17	.	.	PUNCT
ajfa-5518	398	1	journal	journal	NOUN
ajfa-5518	398	2	of	of	ADP
ajfa-5518	398	3	accounting	accounting	NOUN
ajfa-5518	398	4	research	research	NOUN
ajfa-5518	398	5	,	,	PUNCT
ajfa-5518	398	6	49(2	49(2	NUM
ajfa-5518	398	7	)	)	PUNCT
ajfa-5518	398	8	,	,	PUNCT
ajfa-5518	398	9	457	457	NUM
ajfa-5518	398	10	-	-	SYM
ajfa-5518	398	11	506	506	NUM
ajfa-5518	398	12	.	.	PUNCT
ajfa-5518	399	1	http://dx.doi.org/10.1111/j.1475-679x.2011.00411.x	http://dx.doi.org/10.1111/j.1475-679x.2011.00411.x	VERB
ajfa-5518	399	2	asian	asian	ADJ
ajfa-5518	399	3	journal	journal	NOUN
ajfa-5518	399	4	of	of	ADP
ajfa-5518	399	5	finance	finance	PROPN
ajfa-5518	399	6	&	&	CCONJ
ajfa-5518	399	7	accounting	accounting	PROPN
ajfa-5518	399	8	issn	issn	PROPN
ajfa-5518	399	9	1946	1946	NUM
ajfa-5518	399	10	-	-	PUNCT
ajfa-5518	399	11	052x	052x	PROPN
ajfa-5518	399	12	2014	2014	NUM
ajfa-5518	399	13	,	,	PUNCT
ajfa-5518	399	14	vol	vol	NOUN
ajfa-5518	399	15	.	.	PROPN
ajfa-5518	399	16	6	6	NUM
ajfa-5518	399	17	,	,	PUNCT
ajfa-5518	399	18	no	no	INTJ
ajfa-5518	399	19	.	.	NOUN
ajfa-5518	399	20	1	1	NUM
ajfa-5518	399	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5518	399	22	387	387	NUM
ajfa-5518	399	23	mutchler	mutchler	NOUN
ajfa-5518	399	24	,	,	PUNCT
ajfa-5518	399	25	j.	j.	PROPN
ajfa-5518	399	26	f.	f.	PROPN
ajfa-5518	399	27	(	(	PUNCT
ajfa-5518	399	28	1984	1984	NUM
ajfa-5518	399	29	)	)	PUNCT
ajfa-5518	399	30	.	.	PUNCT
ajfa-5518	400	1	auditors	auditor	NOUN
ajfa-5518	400	2	'	'	PART
ajfa-5518	400	3	perceptions	perception	NOUN
ajfa-5518	400	4	of	of	ADP
ajfa-5518	400	5	the	the	DET
ajfa-5518	400	6	going	go	VERB
ajfa-5518	400	7	-	-	PUNCT
ajfa-5518	400	8	concern	concern	NOUN
ajfa-5518	400	9	opinion	opinion	NOUN
ajfa-5518	400	10	decision	decision	NOUN
ajfa-5518	400	11	.	.	PUNCT
ajfa-5518	401	1	auditing	auditing	NOUN
ajfa-5518	401	2	,	,	PUNCT
ajfa-5518	401	3	3	3	NUM
ajfa-5518	401	4	,	,	PUNCT
ajfa-5518	401	5	17	17	NUM
ajfa-5518	401	6	-	-	SYM
ajfa-5518	401	7	30	30	NUM
ajfa-5518	401	8	.	.	PUNCT
ajfa-5518	402	1	nogler	nogler	NOUN
ajfa-5518	402	2	,	,	PUNCT
ajfa-5518	402	3	g.	g.	PROPN
ajfa-5518	402	4	(	(	PUNCT
ajfa-5518	402	5	1995	1995	NUM
ajfa-5518	402	6	)	)	PUNCT
ajfa-5518	402	7	.	.	PUNCT
ajfa-5518	403	1	the	the	DET
ajfa-5518	403	2	resolution	resolution	NOUN
ajfa-5518	403	3	of	of	ADP
ajfa-5518	403	4	auditor	auditor	NOUN
ajfa-5518	403	5	going	go	VERB
ajfa-5518	403	6	-	-	PUNCT
ajfa-5518	403	7	concern	concern	NOUN
ajfa-5518	403	8	opinions	opinion	NOUN
ajfa-5518	403	9	.	.	PUNCT
ajfa-5518	404	1	auditing	auditing	NOUN
ajfa-5518	404	2	,	,	PUNCT
ajfa-5518	404	3	14(2	14(2	NUM
ajfa-5518	404	4	)	)	PUNCT
ajfa-5518	404	5	,	,	PUNCT
ajfa-5518	404	6	54	54	NUM
ajfa-5518	404	7	-	-	SYM
ajfa-5518	404	8	73	73	NUM
ajfa-5518	404	9	.	.	PUNCT
ajfa-5518	405	1	schwartz	schwartz	PROPN
ajfa-5518	405	2	,	,	PUNCT
ajfa-5518	405	3	k.	k.	PROPN
ajfa-5518	405	4	,	,	PUNCT
ajfa-5518	405	5	&	&	CCONJ
ajfa-5518	405	6	soo	soo	PROPN
ajfa-5518	405	7	,	,	PUNCT
ajfa-5518	405	8	b.	b.	PROPN
ajfa-5518	405	9	(	(	PUNCT
ajfa-5518	405	10	1996	1996	NUM
ajfa-5518	405	11	)	)	PUNCT
ajfa-5518	405	12	.	.	PUNCT
ajfa-5518	406	1	evidence	evidence	NOUN
ajfa-5518	406	2	of	of	ADP
ajfa-5518	406	3	regulatory	regulatory	ADJ
ajfa-5518	406	4	noncompliance	noncompliance	NOUN
ajfa-5518	406	5	with	with	ADP
ajfa-5518	406	6	sec	sec	PROPN
ajfa-5518	406	7	disclosure	disclosure	NOUN
ajfa-5518	406	8	rules	rule	NOUN
ajfa-5518	406	9	on	on	ADP
ajfa-5518	406	10	auditor	auditor	NOUN
ajfa-5518	406	11	changes	change	NOUN
ajfa-5518	406	12	.	.	PUNCT
ajfa-5518	407	1	the	the	DET
ajfa-5518	407	2	accounting	accounting	NOUN
ajfa-5518	407	3	review	review	NOUN
ajfa-5518	407	4	,	,	PUNCT
ajfa-5518	407	5	71(4	71(4	NUM
ajfa-5518	407	6	)	)	PUNCT
ajfa-5518	407	7	,	,	PUNCT
ajfa-5518	407	8	555	555	NUM
ajfa-5518	407	9	-	-	SYM
ajfa-5518	407	10	573	573	NUM
ajfa-5518	407	11	.	.	PUNCT
ajfa-5518	407	12	smolarski	smolarski	NOUN
ajfa-5518	407	13	,	,	PUNCT
ajfa-5518	407	14	j.	j.	PROPN
ajfa-5518	407	15	,	,	PUNCT
ajfa-5518	407	16	wilner	wilner	PROPN
ajfa-5518	407	17	,	,	PUNCT
ajfa-5518	407	18	n.	n.	NOUN
ajfa-5518	407	19	,	,	PUNCT
ajfa-5518	407	20	&	&	CCONJ
ajfa-5518	407	21	yang	yang	PROPN
ajfa-5518	407	22	,	,	PUNCT
ajfa-5518	407	23	w.	w.	PROPN
ajfa-5518	407	24	(	(	PUNCT
ajfa-5518	407	25	2011	2011	NUM
ajfa-5518	407	26	)	)	PUNCT
ajfa-5518	407	27	.	.	PUNCT
ajfa-5518	408	1	the	the	DET
ajfa-5518	408	2	use	use	NOUN
ajfa-5518	408	3	of	of	ADP
ajfa-5518	408	4	financial	financial	ADJ
ajfa-5518	408	5	information	information	NOUN
ajfa-5518	408	6	by	by	ADP
ajfa-5518	408	7	private	private	ADJ
ajfa-5518	408	8	equity	equity	NOUN
ajfa-5518	408	9	funds	fund	NOUN
ajfa-5518	408	10	in	in	ADP
ajfa-5518	408	11	evaluating	evaluate	VERB
ajfa-5518	408	12	new	new	ADJ
ajfa-5518	408	13	investments	investment	NOUN
ajfa-5518	408	14	.	.	PUNCT
ajfa-5518	409	1	review	review	NOUN
ajfa-5518	409	2	of	of	ADP
ajfa-5518	409	3	accounting	accounting	NOUN
ajfa-5518	409	4	and	and	CCONJ
ajfa-5518	409	5	finance	finance	NOUN
ajfa-5518	409	6	,	,	PUNCT
ajfa-5518	409	7	10(1	10(1	NUM
ajfa-5518	409	8	)	)	PUNCT
ajfa-5518	409	9	,	,	PUNCT
ajfa-5518	409	10	46	46	NUM
ajfa-5518	409	11	-	-	SYM
ajfa-5518	409	12	68	68	NUM
ajfa-5518	409	13	.	.	PUNCT
ajfa-5518	410	1	http://dx.doi.org/10.1108/14757701111113811	http://dx.doi.org/10.1108/14757701111113811	PROPN
ajfa-5518	410	2	stunda	stunda	PROPN
ajfa-5518	410	3	,	,	PUNCT
ajfa-5518	410	4	r.	r.	PROPN
ajfa-5518	410	5	(	(	PUNCT
ajfa-5518	410	6	2012	2012	NUM
ajfa-5518	410	7	)	)	PUNCT
ajfa-5518	410	8	.	.	PUNCT
ajfa-5518	411	1	auditor	auditor	NOUN
ajfa-5518	411	2	switches	switch	NOUN
ajfa-5518	411	3	in	in	ADP
ajfa-5518	411	4	a	a	DET
ajfa-5518	411	5	post	post	ADJ
ajfa-5518	411	6	-	-	ADJ
ajfa-5518	411	7	sox	sox	ADJ
ajfa-5518	411	8	environment	environment	NOUN
ajfa-5518	411	9	,	,	PUNCT
ajfa-5518	411	10	does	do	AUX
ajfa-5518	411	11	the	the	DET
ajfa-5518	411	12	change	change	NOUN
ajfa-5518	411	13	in	in	ADP
ajfa-5518	411	14	auditor	auditor	NOUN
ajfa-5518	411	15	mean	mean	VERB
ajfa-5518	411	16	a	a	DET
ajfa-5518	411	17	change	change	NOUN
ajfa-5518	411	18	in	in	ADP
ajfa-5518	411	19	stock	stock	NOUN
ajfa-5518	411	20	price	price	NOUN
ajfa-5518	411	21	?	?	PUNCT
ajfa-5518	412	1	journal	journal	NOUN
ajfa-5518	412	2	of	of	ADP
ajfa-5518	412	3	business	business	NOUN
ajfa-5518	412	4	and	and	CCONJ
ajfa-5518	412	5	behavior	behavior	NOUN
ajfa-5518	412	6	science	science	NOUN
ajfa-5518	412	7	,	,	PUNCT
ajfa-5518	412	8	24(3	24(3	NUM
ajfa-5518	412	9	)	)	PUNCT
ajfa-5518	412	10	,	,	PUNCT
ajfa-5518	412	11	58	58	NUM
ajfa-5518	412	12	-	-	SYM
ajfa-5518	412	13	67	67	NUM
ajfa-5518	412	14	.	.	PUNCT
ajfa-5518	413	1	stunda	stunda	PROPN
ajfa-5518	413	2	,	,	PUNCT
ajfa-5518	413	3	r.	r.	PROPN
ajfa-5518	413	4	,	,	PUNCT
ajfa-5518	413	5	&	&	CCONJ
ajfa-5518	413	6	pacini	pacini	PROPN
ajfa-5518	413	7	,	,	PUNCT
ajfa-5518	413	8	c.	c.	PROPN
ajfa-5518	413	9	(	(	PUNCT
ajfa-5518	413	10	2013	2013	NUM
ajfa-5518	413	11	)	)	PUNCT
ajfa-5518	413	12	.	.	PUNCT
ajfa-5518	414	1	the	the	DET
ajfa-5518	414	2	shareholder	shareholder	NOUN
ajfa-5518	414	3	wealth	wealth	NOUN
ajfa-5518	414	4	effects	effect	NOUN
ajfa-5518	414	5	of	of	ADP
ajfa-5518	414	6	auditor	auditor	NOUN
ajfa-5518	414	7	changes	change	NOUN
ajfa-5518	414	8	and	and	CCONJ
ajfa-5518	414	9	auditor	auditor	NOUN
ajfa-5518	414	10	opinions	opinion	NOUN
ajfa-5518	414	11	:	:	PUNCT
ajfa-5518	414	12	does	do	AUX
ajfa-5518	414	13	a	a	DET
ajfa-5518	414	14	difference	difference	NOUN
ajfa-5518	414	15	exist	exist	VERB
ajfa-5518	414	16	in	in	ADP
ajfa-5518	414	17	a	a	DET
ajfa-5518	414	18	pre	pre	NOUN
ajfa-5518	414	19	-	-	ADJ
ajfa-5518	414	20	sox	sox	X
ajfa-5518	414	21	versus	versus	ADP
ajfa-5518	414	22	post	post	ADJ
ajfa-5518	414	23	-	-	ADJ
ajfa-5518	414	24	sox	sox	ADJ
ajfa-5518	414	25	environment	environment	NOUN
ajfa-5518	414	26	?	?	PUNCT
ajfa-5518	415	1	academy	academy	NOUN
ajfa-5518	415	2	of	of	ADP
ajfa-5518	415	3	accounting	accounting	NOUN
ajfa-5518	415	4	and	and	CCONJ
ajfa-5518	415	5	financial	financial	ADJ
ajfa-5518	415	6	studies	study	NOUN
ajfa-5518	415	7	journal	journal	NOUN
ajfa-5518	415	8	,	,	PUNCT
ajfa-5518	415	9	17(4	17(4	NUM
ajfa-5518	415	10	)	)	PUNCT
ajfa-5518	415	11	,	,	PUNCT
ajfa-5518	415	12	29	29	NUM
ajfa-5518	415	13	-	-	SYM
ajfa-5518	415	14	40	40	NUM
ajfa-5518	415	15	.	.	PUNCT
ajfa-5518	416	1	thevenot	thevenot	PROPN
ajfa-5518	416	2	,	,	PUNCT
ajfa-5518	416	3	m.	m.	NOUN
ajfa-5518	416	4	,	,	PUNCT
ajfa-5518	416	5	&	&	CCONJ
ajfa-5518	416	6	hall	hall	PROPN
ajfa-5518	416	7	,	,	PUNCT
ajfa-5518	416	8	l.	l.	PROPN
ajfa-5518	416	9	(	(	PUNCT
ajfa-5518	416	10	2011	2011	NUM
ajfa-5518	416	11	)	)	PUNCT
ajfa-5518	416	12	.	.	PUNCT
ajfa-5518	417	1	adverse	adverse	ADJ
ajfa-5518	417	2	internal	internal	ADJ
ajfa-5518	417	3	control	control	NOUN
ajfa-5518	417	4	over	over	ADP
ajfa-5518	417	5	financial	financial	ADJ
ajfa-5518	417	6	reporting	reporting	NOUN
ajfa-5518	417	7	opinions	opinion	NOUN
ajfa-5518	417	8	and	and	CCONJ
ajfa-5518	417	9	auditor	auditor	NOUN
ajfa-5518	417	10	dismissals	dismissal	NOUN
ajfa-5518	417	11	/	/	SYM
ajfa-5518	417	12	resignations	resignation	NOUN
ajfa-5518	417	13	.	.	PUNCT
ajfa-5518	418	1	academy	academy	NOUN
ajfa-5518	418	2	of	of	ADP
ajfa-5518	418	3	accounting	accounting	PROPN
ajfa-5518	418	4	and	and	CCONJ
ajfa-5518	418	5	financial	financial	ADJ
ajfa-5518	418	6	studies	study	NOUN
ajfa-5518	418	7	journal	journal	NOUN
ajfa-5518	418	8	,	,	PUNCT
ajfa-5518	418	9	15(4	15(4	NUM
ajfa-5518	418	10	)	)	PUNCT
ajfa-5518	418	11	,	,	PUNCT
ajfa-5518	418	12	41	41	NUM
ajfa-5518	418	13	-	-	SYM
ajfa-5518	418	14	60	60	NUM
ajfa-5518	418	15	.	.	PUNCT
ajfa-5518	419	1	tucker	tucker	PROPN
ajfa-5518	419	2	,	,	PUNCT
ajfa-5518	419	3	r.	r.	PROPN
ajfa-5518	419	4	,	,	PUNCT
ajfa-5518	419	5	&	&	CCONJ
ajfa-5518	419	6	matsumura	matsumura	PROPN
ajfa-5518	419	7	,	,	PUNCT
ajfa-5518	419	8	e.	e.	PROPN
ajfa-5518	419	9	(	(	PUNCT
ajfa-5518	419	10	1998	1998	NUM
ajfa-5518	419	11	)	)	PUNCT
ajfa-5518	419	12	.	.	PUNCT
ajfa-5518	420	1	going	go	VERB
ajfa-5518	420	2	-	-	PUNCT
ajfa-5518	420	3	concern	concern	NOUN
ajfa-5518	420	4	judgments	judgment	NOUN
ajfa-5518	420	5	:	:	PUNCT
ajfa-5518	420	6	an	an	DET
ajfa-5518	420	7	economic	economic	ADJ
ajfa-5518	420	8	perspective	perspective	NOUN
ajfa-5518	420	9	.	.	PUNCT
ajfa-5518	421	1	behavioral	behavioral	ADJ
ajfa-5518	421	2	research	research	NOUN
ajfa-5518	421	3	in	in	ADP
ajfa-5518	421	4	accounting	accounting	NOUN
ajfa-5518	421	5	,	,	PUNCT
ajfa-5518	421	6	10	10	NUM
ajfa-5518	421	7	,	,	PUNCT
ajfa-5518	421	8	179	179	NUM
ajfa-5518	421	9	-	-	SYM
ajfa-5518	421	10	218	218	NUM
ajfa-5518	421	11	.	.	PUNCT
ajfa-5518	422	1	tucker	tucker	PROPN
ajfa-5518	422	2	,	,	PUNCT
ajfa-5518	422	3	r.	r.	PROPN
ajfa-5518	422	4	,	,	PUNCT
ajfa-5518	422	5	matsumura	matsumura	ADV
ajfa-5518	422	6	,	,	PUNCT
ajfa-5518	422	7	e.	e.	PROPN
ajfa-5518	422	8	m.	m.	PROPN
ajfa-5518	422	9	,	,	PUNCT
ajfa-5518	422	10	&	&	CCONJ
ajfa-5518	422	11	subramanyam	subramanyam	PROPN
ajfa-5518	422	12	,	,	PUNCT
ajfa-5518	422	13	k.	k.	PROPN
ajfa-5518	422	14	r.	r.	PROPN
ajfa-5518	422	15	(	(	PUNCT
ajfa-5518	422	16	2003	2003	NUM
ajfa-5518	422	17	)	)	PUNCT
ajfa-5518	422	18	.	.	PUNCT
ajfa-5518	423	1	going	go	VERB
ajfa-5518	423	2	-	-	PUNCT
ajfa-5518	423	3	concern	concern	NOUN
ajfa-5518	423	4	judgements	judgement	VERB
ajfa-5518	423	5	:	:	PUNCT
ajfa-5518	423	6	an	an	DET
ajfa-5518	423	7	experimental	experimental	ADJ
ajfa-5518	423	8	test	test	NOUN
ajfa-5518	423	9	of	of	ADP
ajfa-5518	423	10	the	the	DET
ajfa-5518	423	11	self	self	NOUN
ajfa-5518	423	12	-	-	PUNCT
ajfa-5518	423	13	fulfilling	fulfil	VERB
ajfa-5518	423	14	prophecy	prophecy	NOUN
ajfa-5518	423	15	and	and	CCONJ
ajfa-5518	423	16	forecast	forecast	NOUN
ajfa-5518	423	17	accuracy	accuracy	NOUN
ajfa-5518	423	18	.	.	PUNCT
ajfa-5518	424	1	journal	journal	NOUN
ajfa-5518	424	2	of	of	ADP
ajfa-5518	424	3	accounting	accounting	NOUN
ajfa-5518	424	4	and	and	CCONJ
ajfa-5518	424	5	public	public	ADJ
ajfa-5518	424	6	policy	policy	NOUN
ajfa-5518	424	7	,	,	PUNCT
ajfa-5518	424	8	22(5	22(5	NOUN
ajfa-5518	424	9	)	)	PUNCT
ajfa-5518	424	10	,	,	PUNCT
ajfa-5518	424	11	401	401	NUM
ajfa-5518	424	12	-	-	SYM
ajfa-5518	424	13	432	432	NUM
ajfa-5518	424	14	.	.	PUNCT
ajfa-5518	425	1	http://dx.doi.org/10.1016/j.jaccpubpol.2003.08.002	http://dx.doi.org/10.1016/j.jaccpubpol.2003.08.002	NOUN
ajfa-5518	425	2	vanstraelen	vanstraelen	NOUN
ajfa-5518	425	3	,	,	PUNCT
ajfa-5518	425	4	a.	a.	NOUN
ajfa-5518	425	5	(	(	PUNCT
ajfa-5518	425	6	2003	2003	NUM
ajfa-5518	425	7	)	)	PUNCT
ajfa-5518	425	8	.	.	PUNCT
ajfa-5518	426	1	going	go	VERB
ajfa-5518	426	2	-	-	PUNCT
ajfa-5518	426	3	concern	concern	NOUN
ajfa-5518	426	4	opinions	opinion	NOUN
ajfa-5518	426	5	,	,	PUNCT
ajfa-5518	426	6	auditor	auditor	NOUN
ajfa-5518	426	7	switching	switching	NOUN
ajfa-5518	426	8	,	,	PUNCT
ajfa-5518	426	9	and	and	CCONJ
ajfa-5518	426	10	the	the	DET
ajfa-5518	426	11	self	self	NOUN
ajfa-5518	426	12	-	-	PUNCT
ajfa-5518	426	13	fulfilling	fulfil	VERB
ajfa-5518	426	14	prophecy	prophecy	NOUN
ajfa-5518	426	15	effect	effect	NOUN
ajfa-5518	426	16	examined	examine	VERB
ajfa-5518	426	17	in	in	ADP
ajfa-5518	426	18	the	the	DET
ajfa-5518	426	19	regulatory	regulatory	ADJ
ajfa-5518	426	20	context	context	NOUN
ajfa-5518	426	21	of	of	ADP
ajfa-5518	426	22	belgium	belgium	PROPN
ajfa-5518	426	23	.	.	PUNCT
ajfa-5518	427	1	journal	journal	PROPN
ajfa-5518	427	2	of	of	ADP
ajfa-5518	427	3	accounting	accounting	NOUN
ajfa-5518	427	4	,	,	PUNCT
ajfa-5518	427	5	auditing	auditing	NOUN
ajfa-5518	427	6	and	and	CCONJ
ajfa-5518	427	7	finance	finance	NOUN
ajfa-5518	427	8	,	,	PUNCT
ajfa-5518	427	9	18(2	18(2	NUM
ajfa-5518	427	10	)	)	PUNCT
ajfa-5518	427	11	,	,	PUNCT
ajfa-5518	427	12	231	231	NUM
ajfa-5518	427	13	-	-	SYM
ajfa-5518	427	14	253	253	NUM
ajfa-5518	427	15	.	.	PUNCT
ajfa-5518	428	1	yanan	yanan	PROPN
ajfa-5518	428	2	,	,	PUNCT
ajfa-5518	428	3	z.	z.	PROPN
ajfa-5518	428	4	,	,	PUNCT
ajfa-5518	428	5	wen	wen	PROPN
ajfa-5518	428	6	,	,	PUNCT
ajfa-5518	428	7	c.	c.	PROPN
ajfa-5518	428	8	,	,	PUNCT
ajfa-5518	428	9	&	&	CCONJ
ajfa-5518	428	10	jinzheng	jinzheng	PROPN
ajfa-5518	428	11	,	,	PUNCT
ajfa-5518	428	12	r.	r.	PROPN
ajfa-5518	428	13	(	(	PUNCT
ajfa-5518	428	14	2013	2013	NUM
ajfa-5518	428	15	)	)	PUNCT
ajfa-5518	428	16	.	.	PUNCT
ajfa-5518	429	1	auditor	auditor	NOUN
ajfa-5518	429	2	switching	switch	VERB
ajfa-5518	429	3	by	by	ADP
ajfa-5518	429	4	corporate	corporate	ADJ
ajfa-5518	429	5	governance	governance	NOUN
ajfa-5518	429	6	:	:	PUNCT
ajfa-5518	429	7	empirical	empirical	ADJ
ajfa-5518	429	8	analysis	analysis	NOUN
ajfa-5518	429	9	from	from	ADP
ajfa-5518	429	10	the	the	DET
ajfa-5518	429	11	listed	list	VERB
ajfa-5518	429	12	company	company	NOUN
ajfa-5518	429	13	in	in	ADP
ajfa-5518	429	14	china	china	PROPN
ajfa-5518	429	15	.	.	PUNCT
ajfa-5518	430	1	journal	journal	PROPN
ajfa-5518	430	2	of	of	ADP
ajfa-5518	430	3	modern	modern	ADJ
ajfa-5518	430	4	accounting	accounting	NOUN
ajfa-5518	430	5	and	and	CCONJ
ajfa-5518	430	6	auditing	auditing	NOUN
ajfa-5518	430	7	,	,	PUNCT
ajfa-5518	430	8	9(2	9(2	NUM
ajfa-5518	430	9	)	)	PUNCT
ajfa-5518	430	10	,	,	PUNCT
ajfa-5518	430	11	230	230	NUM
ajfa-5518	430	12	-	-	SYM
ajfa-5518	430	13	238	238	NUM
ajfa-5518	430	14	.	.	PUNCT