id	sid	tid	token	lemma	pos
ajfa-5695	1	1	microsoft	microsoft	PROPN
ajfa-5695	1	2	word	word	NOUN
ajfa-5695	1	3	5695-20512-1-sm-writer2-new.doc	5695-20512-1-sm-writer2-new.doc	NUM
ajfa-5695	1	4	asian	asian	ADJ
ajfa-5695	1	5	journal	journal	NOUN
ajfa-5695	1	6	of	of	ADP
ajfa-5695	1	7	finance	finance	PROPN
ajfa-5695	1	8	&	&	CCONJ
ajfa-5695	1	9	accounting	accounting	PROPN
ajfa-5695	1	10	issn	issn	PROPN
ajfa-5695	1	11	1946	1946	NUM
ajfa-5695	1	12	-	-	PUNCT
ajfa-5695	1	13	052x	052x	PROPN
ajfa-5695	1	14	2014	2014	NUM
ajfa-5695	1	15	,	,	PUNCT
ajfa-5695	1	16	vol	vol	NOUN
ajfa-5695	1	17	.	.	PROPN
ajfa-5695	1	18	6	6	NUM
ajfa-5695	1	19	,	,	PUNCT
ajfa-5695	1	20	no	no	INTJ
ajfa-5695	1	21	.	.	NOUN
ajfa-5695	1	22	2	2	NUM
ajfa-5695	1	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	1	24	1	1	NUM
ajfa-5695	1	25	determinants	determinant	NOUN
ajfa-5695	1	26	of	of	ADP
ajfa-5695	1	27	readability	readability	NOUN
ajfa-5695	1	28	of	of	ADP
ajfa-5695	1	29	financial	financial	ADJ
ajfa-5695	1	30	reports	report	NOUN
ajfa-5695	1	31	of	of	ADP
ajfa-5695	1	32	u.s.-listed	u.s.-listed	ADJ
ajfa-5695	1	33	asian	asian	ADJ
ajfa-5695	1	34	companies	company	NOUN
ajfa-5695	1	35	gaurav	gaurav	PROPN
ajfa-5695	1	36	kumar	kumar	PROPN
ajfa-5695	1	37	associate	associate	PROPN
ajfa-5695	1	38	professor	professor	NOUN
ajfa-5695	1	39	of	of	ADP
ajfa-5695	1	40	accounting	accounting	PROPN
ajfa-5695	1	41	university	university	PROPN
ajfa-5695	1	42	of	of	ADP
ajfa-5695	1	43	arkansas	arkansas	PROPN
ajfa-5695	1	44	at	at	ADP
ajfa-5695	1	45	little	little	ADJ
ajfa-5695	1	46	rock	rock	NOUN
ajfa-5695	1	47	tel	tel	ADP
ajfa-5695	1	48	:	:	PUNCT
ajfa-5695	1	49	501	501	NUM
ajfa-5695	1	50	-	-	PUNCT
ajfa-5695	1	51	569	569	NUM
ajfa-5695	1	52	-	-	SYM
ajfa-5695	1	53	3051	3051	NUM
ajfa-5695	1	54	e	e	NOUN
ajfa-5695	1	55	-	-	NOUN
ajfa-5695	1	56	mail	mail	NOUN
ajfa-5695	1	57	:	:	PUNCT
ajfa-5695	1	58	gkumar@ualr.edu	gkumar@ualr.edu	X
ajfa-5695	1	59	received	receive	VERB
ajfa-5695	1	60	:	:	PUNCT
ajfa-5695	1	61	may	may	AUX
ajfa-5695	1	62	27	27	NUM
ajfa-5695	1	63	,	,	PUNCT
ajfa-5695	1	64	2014	2014	NUM
ajfa-5695	1	65	accepted	accept	VERB
ajfa-5695	1	66	:	:	PUNCT
ajfa-5695	1	67	july	july	PROPN
ajfa-5695	1	68	27	27	NUM
ajfa-5695	1	69	,	,	PUNCT
ajfa-5695	1	70	2014	2014	NUM
ajfa-5695	1	71	published	publish	VERB
ajfa-5695	1	72	:	:	PUNCT
ajfa-5695	1	73	december	december	PROPN
ajfa-5695	1	74	1	1	NUM
ajfa-5695	1	75	,	,	PUNCT
ajfa-5695	2	1	2014	2014	NUM
ajfa-5695	2	2	doi:10.5296	doi:10.5296	NOUN
ajfa-5695	2	3	/	/	SYM
ajfa-5695	2	4	ajfa.v6i2.5695	ajfa.v6i2.5695	NUM
ajfa-5695	2	5	url	url	NOUN
ajfa-5695	2	6	:	:	PUNCT
ajfa-5695	2	7	http://dx.doi.org/10.5296/ajfa.v6i2.5695	http://dx.doi.org/10.5296/ajfa.v6i2.5695	X
ajfa-5695	2	8	abstract	abstract	NOUN
ajfa-5695	2	9	in	in	ADP
ajfa-5695	2	10	this	this	DET
ajfa-5695	2	11	paper	paper	NOUN
ajfa-5695	2	12	,	,	PUNCT
ajfa-5695	2	13	i	i	PRON
ajfa-5695	2	14	investigate	investigate	VERB
ajfa-5695	2	15	the	the	DET
ajfa-5695	2	16	impact	impact	NOUN
ajfa-5695	2	17	of	of	ADP
ajfa-5695	2	18	secrecy	secrecy	NOUN
ajfa-5695	2	19	,	,	PUNCT
ajfa-5695	2	20	ownership	ownership	NOUN
ajfa-5695	2	21	dispersion	dispersion	NOUN
ajfa-5695	2	22	and	and	CCONJ
ajfa-5695	2	23	profitability	profitability	NOUN
ajfa-5695	2	24	on	on	ADP
ajfa-5695	2	25	the	the	DET
ajfa-5695	2	26	readability	readability	NOUN
ajfa-5695	2	27	of	of	ADP
ajfa-5695	2	28	annual	annual	ADJ
ajfa-5695	2	29	reports	report	NOUN
ajfa-5695	2	30	of	of	ADP
ajfa-5695	2	31	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	2	32	asian	asian	ADJ
ajfa-5695	2	33	companies	company	NOUN
ajfa-5695	2	34	.	.	PUNCT
ajfa-5695	3	1	this	this	PRON
ajfa-5695	3	2	is	be	AUX
ajfa-5695	3	3	perhaps	perhaps	ADV
ajfa-5695	3	4	the	the	DET
ajfa-5695	3	5	first	first	ADJ
ajfa-5695	3	6	paper	paper	NOUN
ajfa-5695	3	7	to	to	PART
ajfa-5695	3	8	examine	examine	VERB
ajfa-5695	3	9	the	the	DET
ajfa-5695	3	10	effect	effect	NOUN
ajfa-5695	3	11	on	on	ADP
ajfa-5695	3	12	readability	readability	NOUN
ajfa-5695	3	13	of	of	ADP
ajfa-5695	3	14	cross	cross	ADJ
ajfa-5695	3	15	-	-	ADJ
ajfa-5695	3	16	listed	listed	ADJ
ajfa-5695	3	17	asian	asian	ADJ
ajfa-5695	3	18	companies	company	NOUN
ajfa-5695	3	19	.	.	PUNCT
ajfa-5695	4	1	i	i	PRON
ajfa-5695	4	2	use	use	VERB
ajfa-5695	4	3	a	a	DET
ajfa-5695	4	4	measure	measure	NOUN
ajfa-5695	4	5	of	of	ADP
ajfa-5695	4	6	secrecy	secrecy	NOUN
ajfa-5695	4	7	developed	develop	VERB
ajfa-5695	4	8	in	in	ADP
ajfa-5695	4	9	hope	hope	NOUN
ajfa-5695	4	10	at	at	ADP
ajfa-5695	4	11	al	al	PROPN
ajfa-5695	4	12	.	.	PUNCT
ajfa-5695	5	1	(	(	PUNCT
ajfa-5695	5	2	2008	2008	NUM
ajfa-5695	5	3	)	)	PUNCT
ajfa-5695	6	1	to	to	PART
ajfa-5695	6	2	study	study	VERB
ajfa-5695	6	3	its	its	PRON
ajfa-5695	6	4	effect	effect	NOUN
ajfa-5695	6	5	on	on	ADP
ajfa-5695	6	6	readability	readability	NOUN
ajfa-5695	6	7	.	.	PUNCT
ajfa-5695	7	1	the	the	DET
ajfa-5695	7	2	sample	sample	NOUN
ajfa-5695	7	3	of	of	ADP
ajfa-5695	7	4	this	this	DET
ajfa-5695	7	5	paper	paper	NOUN
ajfa-5695	7	6	consists	consist	VERB
ajfa-5695	7	7	of	of	ADP
ajfa-5695	7	8	all	all	DET
ajfa-5695	7	9	68	68	NUM
ajfa-5695	7	10	asian	asian	ADJ
ajfa-5695	7	11	companies	company	NOUN
ajfa-5695	7	12	from	from	ADP
ajfa-5695	7	13	nine	nine	NUM
ajfa-5695	7	14	countries	country	NOUN
ajfa-5695	7	15	listed	list	VERB
ajfa-5695	7	16	on	on	ADP
ajfa-5695	7	17	nyse	nyse	PROPN
ajfa-5695	7	18	/	/	SYM
ajfa-5695	7	19	nasdaq	nasdaq	PROPN
ajfa-5695	7	20	,	,	PUNCT
ajfa-5695	7	21	that	that	PRON
ajfa-5695	7	22	are	be	AUX
ajfa-5695	7	23	registered	register	VERB
ajfa-5695	7	24	and	and	CCONJ
ajfa-5695	7	25	reporting	report	VERB
ajfa-5695	7	26	with	with	ADP
ajfa-5695	7	27	the	the	DET
ajfa-5695	7	28	sec	sec	PROPN
ajfa-5695	7	29	.	.	PUNCT
ajfa-5695	8	1	the	the	DET
ajfa-5695	8	2	univariate	univariate	ADJ
ajfa-5695	8	3	and	and	CCONJ
ajfa-5695	8	4	multivariate	multivariate	NOUN
ajfa-5695	8	5	analyses	analysis	NOUN
ajfa-5695	8	6	show	show	VERB
ajfa-5695	8	7	that	that	SCONJ
ajfa-5695	8	8	companies	company	NOUN
ajfa-5695	8	9	whose	whose	DET
ajfa-5695	8	10	domestic	domestic	ADJ
ajfa-5695	8	11	culture	culture	NOUN
ajfa-5695	8	12	is	be	AUX
ajfa-5695	8	13	more	more	ADV
ajfa-5695	8	14	secretive	secretive	ADJ
ajfa-5695	8	15	are	be	AUX
ajfa-5695	8	16	providing	provide	VERB
ajfa-5695	8	17	less	less	ADV
ajfa-5695	8	18	readable	readable	ADJ
ajfa-5695	8	19	financial	financial	ADJ
ajfa-5695	8	20	statements	statement	NOUN
ajfa-5695	8	21	.	.	PUNCT
ajfa-5695	9	1	this	this	DET
ajfa-5695	9	2	result	result	NOUN
ajfa-5695	9	3	is	be	AUX
ajfa-5695	9	4	robust	robust	ADJ
ajfa-5695	9	5	to	to	ADP
ajfa-5695	9	6	sensitivity	sensitivity	NOUN
ajfa-5695	9	7	tests	test	NOUN
ajfa-5695	9	8	.	.	PUNCT
ajfa-5695	10	1	this	this	PRON
ajfa-5695	10	2	is	be	AUX
ajfa-5695	10	3	an	an	DET
ajfa-5695	10	4	interesting	interesting	ADJ
ajfa-5695	10	5	and	and	CCONJ
ajfa-5695	10	6	important	important	ADJ
ajfa-5695	10	7	result	result	NOUN
ajfa-5695	10	8	in	in	ADP
ajfa-5695	10	9	line	line	NOUN
ajfa-5695	10	10	with	with	ADP
ajfa-5695	10	11	the	the	DET
ajfa-5695	10	12	efforts	effort	NOUN
ajfa-5695	10	13	being	be	AUX
ajfa-5695	10	14	made	make	VERB
ajfa-5695	10	15	to	to	PART
ajfa-5695	10	16	have	have	VERB
ajfa-5695	10	17	convergence	convergence	NOUN
ajfa-5695	10	18	in	in	ADP
ajfa-5695	10	19	the	the	DET
ajfa-5695	10	20	international	international	ADJ
ajfa-5695	10	21	accounting	accounting	NOUN
ajfa-5695	10	22	area	area	NOUN
ajfa-5695	10	23	.	.	PUNCT
ajfa-5695	11	1	this	this	PRON
ajfa-5695	11	2	is	be	AUX
ajfa-5695	11	3	despite	despite	SCONJ
ajfa-5695	11	4	the	the	DET
ajfa-5695	11	5	fact	fact	NOUN
ajfa-5695	11	6	that	that	SCONJ
ajfa-5695	11	7	a	a	DET
ajfa-5695	11	8	large	large	ADJ
ajfa-5695	11	9	number	number	NOUN
ajfa-5695	11	10	of	of	ADP
ajfa-5695	11	11	these	these	DET
ajfa-5695	11	12	companies	company	NOUN
ajfa-5695	11	13	are	be	AUX
ajfa-5695	11	14	using	use	VERB
ajfa-5695	11	15	ifrs	ifrs	PROPN
ajfa-5695	11	16	and	and	CCONJ
ajfa-5695	11	17	u.s	u.s	PROPN
ajfa-5695	11	18	.	.	PROPN
ajfa-5695	11	19	gaap	gaap	PROPN
ajfa-5695	11	20	to	to	PART
ajfa-5695	11	21	prepare	prepare	VERB
ajfa-5695	11	22	their	their	PRON
ajfa-5695	11	23	financial	financial	ADJ
ajfa-5695	11	24	statements	statement	NOUN
ajfa-5695	11	25	.	.	PUNCT
ajfa-5695	12	1	the	the	DET
ajfa-5695	12	2	results	result	NOUN
ajfa-5695	12	3	also	also	ADV
ajfa-5695	12	4	show	show	VERB
ajfa-5695	12	5	that	that	SCONJ
ajfa-5695	12	6	companies	company	NOUN
ajfa-5695	12	7	with	with	ADP
ajfa-5695	12	8	higher	high	ADJ
ajfa-5695	12	9	ownership	ownership	NOUN
ajfa-5695	12	10	dispersion	dispersion	NOUN
ajfa-5695	12	11	are	be	AUX
ajfa-5695	12	12	providing	provide	VERB
ajfa-5695	12	13	more	more	ADV
ajfa-5695	12	14	readable	readable	ADJ
ajfa-5695	12	15	annual	annual	ADJ
ajfa-5695	12	16	reports	report	NOUN
ajfa-5695	12	17	.	.	PUNCT
ajfa-5695	13	1	the	the	DET
ajfa-5695	13	2	results	result	NOUN
ajfa-5695	13	3	fail	fail	VERB
ajfa-5695	13	4	to	to	PART
ajfa-5695	13	5	reject	reject	VERB
ajfa-5695	13	6	the	the	DET
ajfa-5695	13	7	hypothesis	hypothesis	NOUN
ajfa-5695	13	8	related	relate	VERB
ajfa-5695	13	9	to	to	ADP
ajfa-5695	13	10	the	the	DET
ajfa-5695	13	11	effect	effect	NOUN
ajfa-5695	13	12	of	of	ADP
ajfa-5695	13	13	profitability	profitability	NOUN
ajfa-5695	13	14	.	.	PUNCT
ajfa-5695	14	1	finally	finally	ADV
ajfa-5695	14	2	,	,	PUNCT
ajfa-5695	14	3	the	the	DET
ajfa-5695	14	4	results	result	NOUN
ajfa-5695	14	5	show	show	VERB
ajfa-5695	14	6	that	that	SCONJ
ajfa-5695	14	7	larger	large	ADJ
ajfa-5695	14	8	sample	sample	NOUN
ajfa-5695	14	9	companies	company	NOUN
ajfa-5695	14	10	are	be	AUX
ajfa-5695	14	11	providing	provide	VERB
ajfa-5695	14	12	more	more	ADV
ajfa-5695	14	13	difficult	difficult	ADJ
ajfa-5695	14	14	to	to	PART
ajfa-5695	14	15	read	read	VERB
ajfa-5695	14	16	financial	financial	ADJ
ajfa-5695	14	17	statements	statement	NOUN
ajfa-5695	14	18	.	.	PUNCT
ajfa-5695	15	1	these	these	DET
ajfa-5695	15	2	results	result	NOUN
ajfa-5695	15	3	have	have	VERB
ajfa-5695	15	4	important	important	ADJ
ajfa-5695	15	5	implications	implication	NOUN
ajfa-5695	15	6	for	for	ADP
ajfa-5695	15	7	international	international	ADJ
ajfa-5695	15	8	investors	investor	NOUN
ajfa-5695	15	9	and	and	CCONJ
ajfa-5695	15	10	global	global	ADJ
ajfa-5695	15	11	standard	standard	NOUN
ajfa-5695	15	12	-	-	PUNCT
ajfa-5695	15	13	setting	set	VERB
ajfa-5695	15	14	bodies	body	NOUN
ajfa-5695	15	15	.	.	PUNCT
ajfa-5695	16	1	keywords	keyword	NOUN
ajfa-5695	16	2	:	:	PUNCT
ajfa-5695	16	3	readability	readability	NOUN
ajfa-5695	16	4	,	,	PUNCT
ajfa-5695	16	5	secrecy	secrecy	NOUN
ajfa-5695	16	6	,	,	PUNCT
ajfa-5695	16	7	ownership	ownership	NOUN
ajfa-5695	16	8	dispersion	dispersion	NOUN
ajfa-5695	16	9	,	,	PUNCT
ajfa-5695	16	10	u.s.-listed	u.s.-liste	VERB
ajfa-5695	16	11	asian	asian	ADJ
ajfa-5695	16	12	companies	company	NOUN
ajfa-5695	16	13	asian	asian	ADJ
ajfa-5695	16	14	journal	journal	PROPN
ajfa-5695	16	15	of	of	ADP
ajfa-5695	16	16	finance	finance	PROPN
ajfa-5695	16	17	&	&	CCONJ
ajfa-5695	16	18	accounting	accounting	PROPN
ajfa-5695	16	19	issn	issn	PROPN
ajfa-5695	16	20	1946	1946	NUM
ajfa-5695	16	21	-	-	PUNCT
ajfa-5695	16	22	052x	052x	PROPN
ajfa-5695	16	23	2014	2014	NUM
ajfa-5695	16	24	,	,	PUNCT
ajfa-5695	16	25	vol	vol	NOUN
ajfa-5695	16	26	.	.	PROPN
ajfa-5695	16	27	6	6	NUM
ajfa-5695	16	28	,	,	PUNCT
ajfa-5695	16	29	no	no	INTJ
ajfa-5695	16	30	.	.	NOUN
ajfa-5695	16	31	2	2	NUM
ajfa-5695	16	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	16	33	2	2	NUM
ajfa-5695	16	34	1	1	NUM
ajfa-5695	16	35	.	.	PUNCT
ajfa-5695	16	36	introduction	introduction	NOUN
ajfa-5695	16	37	and	and	CCONJ
ajfa-5695	16	38	motivation	motivation	NOUN
ajfa-5695	16	39	public	public	ADJ
ajfa-5695	16	40	companies	company	NOUN
ajfa-5695	16	41	are	be	AUX
ajfa-5695	16	42	required	require	VERB
ajfa-5695	16	43	to	to	PART
ajfa-5695	16	44	provide	provide	VERB
ajfa-5695	16	45	an	an	DET
ajfa-5695	16	46	annual	annual	ADJ
ajfa-5695	16	47	report	report	NOUN
ajfa-5695	16	48	to	to	ADP
ajfa-5695	16	49	their	their	PRON
ajfa-5695	16	50	investors	investor	NOUN
ajfa-5695	16	51	.	.	PUNCT
ajfa-5695	17	1	research	research	NOUN
ajfa-5695	17	2	has	have	AUX
ajfa-5695	17	3	long	long	ADV
ajfa-5695	17	4	argued	argue	VERB
ajfa-5695	17	5	that	that	SCONJ
ajfa-5695	17	6	the	the	DET
ajfa-5695	17	7	disclosures	disclosure	NOUN
ajfa-5695	17	8	provided	provide	VERB
ajfa-5695	17	9	in	in	ADP
ajfa-5695	17	10	these	these	DET
ajfa-5695	17	11	reports	report	NOUN
ajfa-5695	17	12	are	be	AUX
ajfa-5695	17	13	complex	complex	ADJ
ajfa-5695	17	14	and	and	CCONJ
ajfa-5695	17	15	use	use	VERB
ajfa-5695	17	16	“	"	PUNCT
ajfa-5695	17	17	incomprehensible	incomprehensible	ADJ
ajfa-5695	17	18	language	language	NOUN
ajfa-5695	17	19	”	"	PUNCT
ajfa-5695	17	20	(	(	PUNCT
ajfa-5695	17	21	pashalian	pashalian	NOUN
ajfa-5695	17	22	and	and	CCONJ
ajfa-5695	17	23	crissy	crissy	NOUN
ajfa-5695	17	24	,	,	PUNCT
ajfa-5695	17	25	1952	1952	NUM
ajfa-5695	17	26	)	)	PUNCT
ajfa-5695	17	27	.	.	PUNCT
ajfa-5695	18	1	the	the	DET
ajfa-5695	18	2	securities	securities	PROPN
ajfa-5695	18	3	and	and	CCONJ
ajfa-5695	18	4	exchange	exchange	PROPN
ajfa-5695	18	5	commission	commission	PROPN
ajfa-5695	18	6	(	(	PUNCT
ajfa-5695	18	7	sec	sec	PROPN
ajfa-5695	18	8	)	)	PUNCT
ajfa-5695	18	9	has	have	AUX
ajfa-5695	18	10	made	make	VERB
ajfa-5695	18	11	consistent	consistent	ADJ
ajfa-5695	18	12	efforts	effort	NOUN
ajfa-5695	18	13	to	to	PART
ajfa-5695	18	14	make	make	VERB
ajfa-5695	18	15	these	these	DET
ajfa-5695	18	16	disclosures	disclosure	NOUN
ajfa-5695	18	17	more	more	ADV
ajfa-5695	18	18	readable	readable	ADJ
ajfa-5695	18	19	in	in	ADP
ajfa-5695	18	20	the	the	DET
ajfa-5695	18	21	united	united	PROPN
ajfa-5695	18	22	states	states	PROPN
ajfa-5695	18	23	(	(	PUNCT
ajfa-5695	18	24	u.s	u.s	PROPN
ajfa-5695	18	25	.	.	PROPN
ajfa-5695	18	26	)	)	PUNCT
ajfa-5695	18	27	.	.	PUNCT
ajfa-5695	19	1	one	one	NUM
ajfa-5695	19	2	of	of	ADP
ajfa-5695	19	3	these	these	DET
ajfa-5695	19	4	efforts	effort	NOUN
ajfa-5695	19	5	is	be	AUX
ajfa-5695	19	6	the	the	DET
ajfa-5695	19	7	plain	plain	ADJ
ajfa-5695	19	8	english	english	ADJ
ajfa-5695	19	9	disclosure	disclosure	NOUN
ajfa-5695	19	10	rules	rule	NOUN
ajfa-5695	19	11	adopted	adopt	VERB
ajfa-5695	19	12	by	by	ADP
ajfa-5695	19	13	the	the	DET
ajfa-5695	19	14	sec	sec	PROPN
ajfa-5695	19	15	on	on	ADP
ajfa-5695	19	16	january	january	PROPN
ajfa-5695	19	17	22	22	NUM
ajfa-5695	19	18	,	,	PUNCT
ajfa-5695	19	19	1998	1998	NUM
ajfa-5695	19	20	.	.	PUNCT
ajfa-5695	20	1	according	accord	VERB
ajfa-5695	20	2	to	to	ADP
ajfa-5695	20	3	li	li	PROPN
ajfa-5695	20	4	(	(	PUNCT
ajfa-5695	20	5	2008	2008	NUM
ajfa-5695	20	6	)	)	PUNCT
ajfa-5695	20	7	,	,	PUNCT
ajfa-5695	20	8	the	the	DET
ajfa-5695	20	9	primary	primary	ADJ
ajfa-5695	20	10	argument	argument	NOUN
ajfa-5695	20	11	for	for	ADP
ajfa-5695	20	12	this	this	DET
ajfa-5695	20	13	regulation	regulation	NOUN
ajfa-5695	20	14	is	be	AUX
ajfa-5695	20	15	that	that	SCONJ
ajfa-5695	20	16	firms	firm	NOUN
ajfa-5695	20	17	could	could	AUX
ajfa-5695	20	18	use	use	VERB
ajfa-5695	20	19	vague	vague	ADJ
ajfa-5695	20	20	language	language	NOUN
ajfa-5695	20	21	and	and	CCONJ
ajfa-5695	20	22	format	format	NOUN
ajfa-5695	20	23	in	in	ADP
ajfa-5695	20	24	disclosure	disclosure	NOUN
ajfa-5695	20	25	to	to	PART
ajfa-5695	20	26	hide	hide	VERB
ajfa-5695	20	27	adverse	adverse	ADJ
ajfa-5695	20	28	information	information	NOUN
ajfa-5695	20	29	,	,	PUNCT
ajfa-5695	20	30	and	and	CCONJ
ajfa-5695	20	31	average	average	ADJ
ajfa-5695	20	32	investors	investor	NOUN
ajfa-5695	20	33	may	may	AUX
ajfa-5695	20	34	be	be	AUX
ajfa-5695	20	35	unable	unable	ADJ
ajfa-5695	20	36	to	to	PART
ajfa-5695	20	37	understand	understand	VERB
ajfa-5695	20	38	these	these	DET
ajfa-5695	20	39	disclosures	disclosure	NOUN
ajfa-5695	20	40	leading	lead	VERB
ajfa-5695	20	41	to	to	ADP
ajfa-5695	20	42	capital	capital	NOUN
ajfa-5695	20	43	market	market	NOUN
ajfa-5695	20	44	inefficiency	inefficiency	NOUN
ajfa-5695	20	45	.	.	PUNCT
ajfa-5695	21	1	there	there	PRON
ajfa-5695	21	2	has	have	AUX
ajfa-5695	21	3	been	be	AUX
ajfa-5695	21	4	little	little	ADJ
ajfa-5695	21	5	research	research	NOUN
ajfa-5695	21	6	in	in	ADP
ajfa-5695	21	7	this	this	DET
ajfa-5695	21	8	area	area	NOUN
ajfa-5695	21	9	on	on	ADP
ajfa-5695	21	10	cross	cross	ADJ
ajfa-5695	21	11	-	-	ADJ
ajfa-5695	21	12	listed	listed	ADJ
ajfa-5695	21	13	companies	company	NOUN
ajfa-5695	21	14	.	.	PUNCT
ajfa-5695	22	1	cross	cross	ADJ
ajfa-5695	22	2	-	-	ADJ
ajfa-5695	22	3	listed	listed	ADJ
ajfa-5695	22	4	companies	company	NOUN
ajfa-5695	22	5	provide	provide	VERB
ajfa-5695	22	6	an	an	DET
ajfa-5695	22	7	excellent	excellent	ADJ
ajfa-5695	22	8	opportunity	opportunity	NOUN
ajfa-5695	22	9	to	to	PART
ajfa-5695	22	10	examine	examine	VERB
ajfa-5695	22	11	readability	readability	NOUN
ajfa-5695	22	12	of	of	ADP
ajfa-5695	22	13	annual	annual	ADJ
ajfa-5695	22	14	reports	report	NOUN
ajfa-5695	22	15	because	because	SCONJ
ajfa-5695	22	16	these	these	DET
ajfa-5695	22	17	companies	company	NOUN
ajfa-5695	22	18	tend	tend	VERB
ajfa-5695	22	19	to	to	PART
ajfa-5695	22	20	borrow	borrow	VERB
ajfa-5695	22	21	a	a	DET
ajfa-5695	22	22	global	global	ADJ
ajfa-5695	22	23	culture	culture	NOUN
ajfa-5695	22	24	while	while	SCONJ
ajfa-5695	22	25	retaining	retain	VERB
ajfa-5695	22	26	characteristics	characteristic	NOUN
ajfa-5695	22	27	of	of	ADP
ajfa-5695	22	28	domestic	domestic	ADJ
ajfa-5695	22	29	culture	culture	NOUN
ajfa-5695	22	30	(	(	PUNCT
ajfa-5695	22	31	zarzeski	zarzeski	ADV
ajfa-5695	22	32	,	,	PUNCT
ajfa-5695	22	33	1996	1996	NUM
ajfa-5695	22	34	)	)	PUNCT
ajfa-5695	22	35	.	.	PUNCT
ajfa-5695	23	1	there	there	PRON
ajfa-5695	23	2	has	have	AUX
ajfa-5695	23	3	been	be	AUX
ajfa-5695	23	4	extensive	extensive	ADJ
ajfa-5695	23	5	research	research	NOUN
ajfa-5695	23	6	that	that	PRON
ajfa-5695	23	7	examines	examine	VERB
ajfa-5695	23	8	the	the	DET
ajfa-5695	23	9	effect	effect	NOUN
ajfa-5695	23	10	of	of	ADP
ajfa-5695	23	11	culture	culture	NOUN
ajfa-5695	23	12	on	on	ADP
ajfa-5695	23	13	accounting	accounting	NOUN
ajfa-5695	23	14	disclosures	disclosure	NOUN
ajfa-5695	23	15	.	.	PUNCT
ajfa-5695	24	1	this	this	DET
ajfa-5695	24	2	paper	paper	NOUN
ajfa-5695	24	3	extends	extend	VERB
ajfa-5695	24	4	the	the	DET
ajfa-5695	24	5	literature	literature	NOUN
ajfa-5695	24	6	by	by	ADP
ajfa-5695	24	7	examining	examine	VERB
ajfa-5695	24	8	the	the	DET
ajfa-5695	24	9	effect	effect	NOUN
ajfa-5695	24	10	of	of	ADP
ajfa-5695	24	11	cultural	cultural	ADJ
ajfa-5695	24	12	framework	framework	NOUN
ajfa-5695	24	13	on	on	ADP
ajfa-5695	24	14	the	the	DET
ajfa-5695	24	15	readability	readability	NOUN
ajfa-5695	24	16	of	of	ADP
ajfa-5695	24	17	annual	annual	ADJ
ajfa-5695	24	18	reports	report	NOUN
ajfa-5695	24	19	by	by	ADP
ajfa-5695	24	20	u.s	u.s	PROPN
ajfa-5695	24	21	.	.	PROPN
ajfa-5695	24	22	–	–	PUNCT
ajfa-5695	24	23	listed	list	VERB
ajfa-5695	24	24	asian	asian	ADJ
ajfa-5695	24	25	companies	company	NOUN
ajfa-5695	24	26	.	.	PUNCT
ajfa-5695	25	1	research	research	NOUN
ajfa-5695	25	2	has	have	AUX
ajfa-5695	25	3	shown	show	VERB
ajfa-5695	25	4	that	that	SCONJ
ajfa-5695	25	5	accounting	accounting	NOUN
ajfa-5695	25	6	disclosures	disclosure	NOUN
ajfa-5695	25	7	in	in	ADP
ajfa-5695	25	8	asian	asian	ADJ
ajfa-5695	25	9	stock	stock	NOUN
ajfa-5695	25	10	markets	market	NOUN
ajfa-5695	25	11	are	be	AUX
ajfa-5695	25	12	low	low	ADJ
ajfa-5695	25	13	in	in	ADP
ajfa-5695	25	14	both	both	CCONJ
ajfa-5695	25	15	quality	quality	NOUN
ajfa-5695	25	16	and	and	CCONJ
ajfa-5695	25	17	quantity	quantity	NOUN
ajfa-5695	25	18	as	as	ADP
ajfa-5695	25	19	compared	compare	VERB
ajfa-5695	25	20	to	to	ADP
ajfa-5695	25	21	the	the	DET
ajfa-5695	25	22	u.s	u.s	PROPN
ajfa-5695	25	23	.	.	PROPN
ajfa-5695	25	24	(	(	PUNCT
ajfa-5695	25	25	sami	sami	PROPN
ajfa-5695	25	26	and	and	CCONJ
ajfa-5695	25	27	zhou	zhou	PROPN
ajfa-5695	25	28	,	,	PUNCT
ajfa-5695	25	29	2008	2008	NUM
ajfa-5695	25	30	)	)	PUNCT
ajfa-5695	25	31	.	.	PUNCT
ajfa-5695	26	1	when	when	SCONJ
ajfa-5695	26	2	companies	company	NOUN
ajfa-5695	26	3	from	from	ADP
ajfa-5695	26	4	these	these	DET
ajfa-5695	26	5	countries	country	NOUN
ajfa-5695	26	6	cross	cross	NOUN
ajfa-5695	26	7	-	-	NOUN
ajfa-5695	26	8	list	list	NOUN
ajfa-5695	26	9	on	on	ADP
ajfa-5695	26	10	a	a	DET
ajfa-5695	26	11	developed	develop	VERB
ajfa-5695	26	12	market	market	NOUN
ajfa-5695	26	13	like	like	ADP
ajfa-5695	26	14	u.s	u.s	PROPN
ajfa-5695	26	15	.	.	PROPN
ajfa-5695	26	16	,	,	PUNCT
ajfa-5695	26	17	the	the	DET
ajfa-5695	26	18	disclosure	disclosure	NOUN
ajfa-5695	26	19	behavior	behavior	NOUN
ajfa-5695	26	20	of	of	ADP
ajfa-5695	26	21	these	these	DET
ajfa-5695	26	22	firms	firm	NOUN
ajfa-5695	26	23	attract	attract	VERB
ajfa-5695	26	24	more	more	ADJ
ajfa-5695	26	25	attention	attention	NOUN
ajfa-5695	26	26	and	and	CCONJ
ajfa-5695	26	27	therefore	therefore	ADV
ajfa-5695	26	28	,	,	PUNCT
ajfa-5695	26	29	affect	affect	VERB
ajfa-5695	26	30	the	the	DET
ajfa-5695	26	31	quantity	quantity	NOUN
ajfa-5695	26	32	and	and	CCONJ
ajfa-5695	26	33	quality	quality	NOUN
ajfa-5695	26	34	of	of	ADP
ajfa-5695	26	35	firms	firm	NOUN
ajfa-5695	26	36	’	’	PART
ajfa-5695	26	37	disclosures	disclosure	NOUN
ajfa-5695	26	38	.	.	PUNCT
ajfa-5695	27	1	therefore	therefore	ADV
ajfa-5695	27	2	,	,	PUNCT
ajfa-5695	27	3	i	i	PRON
ajfa-5695	27	4	use	use	VERB
ajfa-5695	27	5	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	27	6	asian	asian	ADJ
ajfa-5695	27	7	companies	company	NOUN
ajfa-5695	27	8	because	because	SCONJ
ajfa-5695	27	9	prior	prior	ADJ
ajfa-5695	27	10	research	research	NOUN
ajfa-5695	27	11	has	have	AUX
ajfa-5695	27	12	argued	argue	VERB
ajfa-5695	27	13	that	that	SCONJ
ajfa-5695	27	14	annual	annual	ADJ
ajfa-5695	27	15	report	report	NOUN
ajfa-5695	27	16	disclosures	disclosure	NOUN
ajfa-5695	27	17	made	make	VERB
ajfa-5695	27	18	by	by	ADP
ajfa-5695	27	19	cross	cross	ADJ
ajfa-5695	27	20	-	-	ADJ
ajfa-5695	27	21	listed	listed	ADJ
ajfa-5695	27	22	companies	company	NOUN
ajfa-5695	27	23	will	will	AUX
ajfa-5695	27	24	be	be	AUX
ajfa-5695	27	25	more	more	ADV
ajfa-5695	27	26	extensive	extensive	ADJ
ajfa-5695	27	27	than	than	ADP
ajfa-5695	27	28	those	those	PRON
ajfa-5695	27	29	of	of	ADP
ajfa-5695	27	30	domestic	domestic	ADJ
ajfa-5695	27	31	-	-	PUNCT
ajfa-5695	27	32	only	only	ADV
ajfa-5695	27	33	listed	listed	ADJ
ajfa-5695	27	34	companies	company	NOUN
ajfa-5695	27	35	,	,	PUNCT
ajfa-5695	27	36	and	and	CCONJ
ajfa-5695	27	37	also	also	ADV
ajfa-5695	27	38	because	because	SCONJ
ajfa-5695	27	39	foreign	foreign	ADJ
ajfa-5695	27	40	-	-	PUNCT
ajfa-5695	27	41	listed	list	VERB
ajfa-5695	27	42	companies	company	NOUN
ajfa-5695	27	43	tend	tend	VERB
ajfa-5695	27	44	to	to	PART
ajfa-5695	27	45	borrow	borrow	VERB
ajfa-5695	27	46	a	a	DET
ajfa-5695	27	47	global	global	ADJ
ajfa-5695	27	48	culture	culture	NOUN
ajfa-5695	27	49	(	(	PUNCT
ajfa-5695	27	50	zarzeski	zarzeski	ADV
ajfa-5695	27	51	,	,	PUNCT
ajfa-5695	27	52	1996	1996	NUM
ajfa-5695	27	53	)	)	PUNCT
ajfa-5695	27	54	.	.	PUNCT
ajfa-5695	28	1	moreover	moreover	ADV
ajfa-5695	28	2	,	,	PUNCT
ajfa-5695	28	3	the	the	DET
ajfa-5695	28	4	importance	importance	NOUN
ajfa-5695	28	5	of	of	ADP
ajfa-5695	28	6	asian	asian	ADJ
ajfa-5695	28	7	companies	company	NOUN
ajfa-5695	28	8	can	can	AUX
ajfa-5695	28	9	not	not	PART
ajfa-5695	28	10	be	be	AUX
ajfa-5695	28	11	overstated	overstate	VERB
ajfa-5695	28	12	in	in	ADP
ajfa-5695	28	13	the	the	DET
ajfa-5695	28	14	present	present	ADJ
ajfa-5695	28	15	time	time	NOUN
ajfa-5695	28	16	.	.	PUNCT
ajfa-5695	29	1	india	india	PROPN
ajfa-5695	29	2	and	and	CCONJ
ajfa-5695	29	3	china	china	PROPN
ajfa-5695	29	4	are	be	AUX
ajfa-5695	29	5	the	the	DET
ajfa-5695	29	6	fastest	fast	ADJ
ajfa-5695	29	7	growing	grow	VERB
ajfa-5695	29	8	economies	economy	NOUN
ajfa-5695	29	9	in	in	ADP
ajfa-5695	29	10	the	the	DET
ajfa-5695	29	11	world	world	NOUN
ajfa-5695	29	12	and	and	CCONJ
ajfa-5695	29	13	japan	japan	PROPN
ajfa-5695	29	14	is	be	AUX
ajfa-5695	29	15	the	the	DET
ajfa-5695	29	16	second	second	ADV
ajfa-5695	29	17	largest	large	ADJ
ajfa-5695	29	18	economy	economy	NOUN
ajfa-5695	29	19	after	after	SCONJ
ajfa-5695	29	20	the	the	DET
ajfa-5695	29	21	u.s	u.s	PROPN
ajfa-5695	29	22	.	.	PROPN
ajfa-5695	29	23	gray	gray	PROPN
ajfa-5695	29	24	(	(	PUNCT
ajfa-5695	29	25	1988	1988	NUM
ajfa-5695	29	26	)	)	PUNCT
ajfa-5695	29	27	uses	use	VERB
ajfa-5695	29	28	the	the	DET
ajfa-5695	29	29	hofstede	hofstede	NOUN
ajfa-5695	29	30	’s	’s	PART
ajfa-5695	29	31	(	(	PUNCT
ajfa-5695	29	32	1980	1980	NUM
ajfa-5695	29	33	)	)	PUNCT
ajfa-5695	29	34	cultural	cultural	ADJ
ajfa-5695	29	35	framework	framework	NOUN
ajfa-5695	29	36	and	and	CCONJ
ajfa-5695	29	37	defines	define	VERB
ajfa-5695	29	38	secrecy	secrecy	NOUN
ajfa-5695	29	39	versus	versus	ADP
ajfa-5695	29	40	transparency	transparency	NOUN
ajfa-5695	29	41	as	as	ADP
ajfa-5695	29	42	a	a	DET
ajfa-5695	29	43	preference	preference	NOUN
ajfa-5695	29	44	for	for	ADP
ajfa-5695	29	45	confidentiality	confidentiality	NOUN
ajfa-5695	29	46	and	and	CCONJ
ajfa-5695	29	47	the	the	DET
ajfa-5695	29	48	restriction	restriction	NOUN
ajfa-5695	29	49	of	of	ADP
ajfa-5695	29	50	disclosure	disclosure	NOUN
ajfa-5695	29	51	of	of	ADP
ajfa-5695	29	52	information	information	NOUN
ajfa-5695	29	53	about	about	ADP
ajfa-5695	29	54	the	the	DET
ajfa-5695	29	55	business	business	NOUN
ajfa-5695	29	56	only	only	ADV
ajfa-5695	29	57	to	to	ADP
ajfa-5695	29	58	those	those	PRON
ajfa-5695	29	59	who	who	PRON
ajfa-5695	29	60	are	be	AUX
ajfa-5695	29	61	closely	closely	ADV
ajfa-5695	29	62	involved	involve	VERB
ajfa-5695	29	63	with	with	ADP
ajfa-5695	29	64	the	the	DET
ajfa-5695	29	65	business	business	NOUN
ajfa-5695	29	66	.	.	PUNCT
ajfa-5695	30	1	hope	hope	PROPN
ajfa-5695	30	2	at	at	ADP
ajfa-5695	30	3	al	al	PROPN
ajfa-5695	30	4	.	.	PUNCT
ajfa-5695	31	1	(	(	PUNCT
ajfa-5695	31	2	2008	2008	NUM
ajfa-5695	31	3	)	)	PUNCT
ajfa-5695	31	4	use	use	VERB
ajfa-5695	31	5	this	this	DET
ajfa-5695	31	6	definition	definition	NOUN
ajfa-5695	31	7	of	of	ADP
ajfa-5695	31	8	secrecy	secrecy	NOUN
ajfa-5695	31	9	and	and	CCONJ
ajfa-5695	31	10	study	study	VERB
ajfa-5695	31	11	its	its	PRON
ajfa-5695	31	12	effects	effect	NOUN
ajfa-5695	31	13	on	on	ADP
ajfa-5695	31	14	auditor	auditor	NOUN
ajfa-5695	31	15	choice	choice	NOUN
ajfa-5695	31	16	.	.	PUNCT
ajfa-5695	32	1	this	this	DET
ajfa-5695	32	2	paper	paper	NOUN
ajfa-5695	32	3	uses	use	VERB
ajfa-5695	32	4	the	the	DET
ajfa-5695	32	5	measure	measure	NOUN
ajfa-5695	32	6	of	of	ADP
ajfa-5695	32	7	secretiveness	secretiveness	NOUN
ajfa-5695	32	8	developed	develop	VERB
ajfa-5695	32	9	in	in	ADP
ajfa-5695	32	10	hope	hope	NOUN
ajfa-5695	32	11	at	at	ADP
ajfa-5695	32	12	al	al	PROPN
ajfa-5695	32	13	.	.	PUNCT
ajfa-5695	33	1	(	(	PUNCT
ajfa-5695	33	2	2008	2008	NUM
ajfa-5695	33	3	)	)	PUNCT
ajfa-5695	33	4	and	and	CCONJ
ajfa-5695	33	5	studies	study	NOUN
ajfa-5695	33	6	its	its	PRON
ajfa-5695	33	7	effects	effect	NOUN
ajfa-5695	33	8	on	on	ADP
ajfa-5695	33	9	the	the	DET
ajfa-5695	33	10	readability	readability	NOUN
ajfa-5695	33	11	of	of	ADP
ajfa-5695	33	12	annual	annual	ADJ
ajfa-5695	33	13	reports	report	NOUN
ajfa-5695	33	14	of	of	ADP
ajfa-5695	33	15	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	33	16	companies	company	NOUN
ajfa-5695	33	17	.	.	PUNCT
ajfa-5695	34	1	in	in	ADP
ajfa-5695	34	2	addition	addition	NOUN
ajfa-5695	34	3	,	,	PUNCT
ajfa-5695	34	4	i	i	PRON
ajfa-5695	34	5	examine	examine	VERB
ajfa-5695	34	6	the	the	DET
ajfa-5695	34	7	effect	effect	NOUN
ajfa-5695	34	8	of	of	ADP
ajfa-5695	34	9	ownership	ownership	NOUN
ajfa-5695	34	10	dispersion	dispersion	NOUN
ajfa-5695	34	11	on	on	ADP
ajfa-5695	34	12	readability	readability	NOUN
ajfa-5695	34	13	of	of	ADP
ajfa-5695	34	14	annual	annual	ADJ
ajfa-5695	34	15	reports	report	NOUN
ajfa-5695	34	16	because	because	SCONJ
ajfa-5695	34	17	agency	agency	NOUN
ajfa-5695	34	18	theory	theory	NOUN
ajfa-5695	34	19	argues	argue	VERB
ajfa-5695	34	20	that	that	SCONJ
ajfa-5695	34	21	as	as	SCONJ
ajfa-5695	34	22	ownership	ownership	NOUN
ajfa-5695	34	23	structure	structure	NOUN
ajfa-5695	34	24	gets	get	VERB
ajfa-5695	34	25	more	more	ADV
ajfa-5695	34	26	dispersed	disperse	VERB
ajfa-5695	34	27	,	,	PUNCT
ajfa-5695	34	28	agency	agency	NOUN
ajfa-5695	34	29	costs	cost	NOUN
ajfa-5695	34	30	increase	increase	VERB
ajfa-5695	34	31	due	due	ADP
ajfa-5695	34	32	to	to	ADP
ajfa-5695	34	33	increased	increase	VERB
ajfa-5695	34	34	probability	probability	NOUN
ajfa-5695	34	35	of	of	ADP
ajfa-5695	34	36	conflicts	conflict	NOUN
ajfa-5695	34	37	of	of	ADP
ajfa-5695	34	38	interest	interest	NOUN
ajfa-5695	34	39	between	between	ADP
ajfa-5695	34	40	owners	owner	NOUN
ajfa-5695	34	41	.	.	PUNCT
ajfa-5695	35	1	therefore	therefore	ADV
ajfa-5695	35	2	,	,	PUNCT
ajfa-5695	35	3	higher	high	ADJ
ajfa-5695	35	4	ownership	ownership	NOUN
ajfa-5695	35	5	dispersion	dispersion	NOUN
ajfa-5695	35	6	will	will	AUX
ajfa-5695	35	7	lead	lead	VERB
ajfa-5695	35	8	the	the	DET
ajfa-5695	35	9	companies	company	NOUN
ajfa-5695	35	10	to	to	PART
ajfa-5695	35	11	issue	issue	VERB
ajfa-5695	35	12	more	more	ADV
ajfa-5695	35	13	readable	readable	ADJ
ajfa-5695	35	14	annual	annual	ADJ
ajfa-5695	35	15	reports	report	NOUN
ajfa-5695	35	16	to	to	PART
ajfa-5695	35	17	reduce	reduce	VERB
ajfa-5695	35	18	those	those	DET
ajfa-5695	35	19	conflicts	conflict	NOUN
ajfa-5695	35	20	.	.	PUNCT
ajfa-5695	36	1	finally	finally	ADV
ajfa-5695	36	2	,	,	PUNCT
ajfa-5695	36	3	i	i	PRON
ajfa-5695	36	4	examine	examine	VERB
ajfa-5695	36	5	the	the	DET
ajfa-5695	36	6	effect	effect	NOUN
ajfa-5695	36	7	of	of	ADP
ajfa-5695	36	8	profitability	profitability	NOUN
ajfa-5695	36	9	on	on	ADP
ajfa-5695	36	10	the	the	DET
ajfa-5695	36	11	readability	readability	NOUN
ajfa-5695	36	12	of	of	ADP
ajfa-5695	36	13	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	36	14	asian	asian	ADJ
ajfa-5695	36	15	companies	company	NOUN
ajfa-5695	36	16	because	because	SCONJ
ajfa-5695	36	17	li	li	PROPN
ajfa-5695	36	18	(	(	PUNCT
ajfa-5695	36	19	2008	2008	NUM
ajfa-5695	36	20	)	)	PUNCT
ajfa-5695	36	21	reports	report	VERB
ajfa-5695	36	22	that	that	SCONJ
ajfa-5695	36	23	companies	company	NOUN
ajfa-5695	36	24	that	that	PRON
ajfa-5695	36	25	have	have	VERB
ajfa-5695	36	26	bad	bad	ADJ
ajfa-5695	36	27	news	news	NOUN
ajfa-5695	36	28	write	write	VERB
ajfa-5695	36	29	excessively	excessively	ADV
ajfa-5695	36	30	long	long	ADJ
ajfa-5695	36	31	sentences	sentence	NOUN
ajfa-5695	36	32	with	with	ADP
ajfa-5695	36	33	unnecessary	unnecessary	ADJ
ajfa-5695	36	34	big	big	ADJ
ajfa-5695	36	35	words	word	NOUN
ajfa-5695	36	36	thereby	thereby	ADV
ajfa-5695	36	37	making	make	VERB
ajfa-5695	36	38	these	these	DET
ajfa-5695	36	39	reports	report	NOUN
ajfa-5695	36	40	difficult	difficult	ADJ
ajfa-5695	36	41	to	to	PART
ajfa-5695	36	42	read	read	VERB
ajfa-5695	36	43	.	.	PUNCT
ajfa-5695	37	1	i	i	PRON
ajfa-5695	37	2	use	use	VERB
ajfa-5695	37	3	flesch	flesch	PROPN
ajfa-5695	37	4	reading	reading	NOUN
ajfa-5695	37	5	ease	ease	NOUN
ajfa-5695	37	6	(	(	PUNCT
ajfa-5695	37	7	fre	fre	ADJ
ajfa-5695	37	8	)	)	PUNCT
ajfa-5695	37	9	score	score	NOUN
ajfa-5695	37	10	to	to	PART
ajfa-5695	37	11	measure	measure	VERB
ajfa-5695	37	12	the	the	DET
ajfa-5695	37	13	readability	readability	NOUN
ajfa-5695	37	14	of	of	ADP
ajfa-5695	37	15	annual	annual	ADJ
ajfa-5695	37	16	reports	report	NOUN
ajfa-5695	37	17	and	and	CCONJ
ajfa-5695	37	18	use	use	VERB
ajfa-5695	37	19	ols	ol	NOUN
ajfa-5695	37	20	regression	regression	NOUN
ajfa-5695	37	21	to	to	PART
ajfa-5695	37	22	examine	examine	VERB
ajfa-5695	37	23	the	the	DET
ajfa-5695	37	24	effect	effect	NOUN
ajfa-5695	37	25	of	of	ADP
ajfa-5695	37	26	secrecy	secrecy	NOUN
ajfa-5695	37	27	,	,	PUNCT
ajfa-5695	37	28	ownership	ownership	NOUN
ajfa-5695	37	29	dispersion	dispersion	NOUN
ajfa-5695	37	30	,	,	PUNCT
ajfa-5695	37	31	and	and	CCONJ
ajfa-5695	37	32	profitability	profitability	NOUN
ajfa-5695	37	33	.	.	PUNCT
ajfa-5695	38	1	the	the	DET
ajfa-5695	38	2	asian	asian	ADJ
ajfa-5695	38	3	journal	journal	PROPN
ajfa-5695	38	4	of	of	ADP
ajfa-5695	38	5	finance	finance	PROPN
ajfa-5695	38	6	&	&	CCONJ
ajfa-5695	38	7	accounting	accounting	PROPN
ajfa-5695	38	8	issn	issn	PROPN
ajfa-5695	38	9	1946	1946	NUM
ajfa-5695	38	10	-	-	PUNCT
ajfa-5695	38	11	052x	052x	PROPN
ajfa-5695	38	12	2014	2014	NUM
ajfa-5695	38	13	,	,	PUNCT
ajfa-5695	38	14	vol	vol	NOUN
ajfa-5695	38	15	.	.	PROPN
ajfa-5695	38	16	6	6	NUM
ajfa-5695	38	17	,	,	PUNCT
ajfa-5695	38	18	no	no	INTJ
ajfa-5695	38	19	.	.	NOUN
ajfa-5695	38	20	2	2	NUM
ajfa-5695	38	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	38	22	3	3	NUM
ajfa-5695	38	23	results	result	NOUN
ajfa-5695	38	24	of	of	ADP
ajfa-5695	38	25	this	this	DET
ajfa-5695	38	26	paper	paper	NOUN
ajfa-5695	38	27	show	show	VERB
ajfa-5695	38	28	that	that	SCONJ
ajfa-5695	38	29	companies	company	NOUN
ajfa-5695	38	30	whose	whose	DET
ajfa-5695	38	31	domestic	domestic	ADJ
ajfa-5695	38	32	culture	culture	NOUN
ajfa-5695	38	33	is	be	AUX
ajfa-5695	38	34	more	more	ADV
ajfa-5695	38	35	secretive	secretive	ADJ
ajfa-5695	38	36	are	be	AUX
ajfa-5695	38	37	providing	provide	VERB
ajfa-5695	38	38	less	less	ADV
ajfa-5695	38	39	readable	readable	ADJ
ajfa-5695	38	40	annual	annual	ADJ
ajfa-5695	38	41	reports	report	NOUN
ajfa-5695	38	42	.	.	PUNCT
ajfa-5695	39	1	in	in	ADP
ajfa-5695	39	2	addition	addition	NOUN
ajfa-5695	39	3	,	,	PUNCT
ajfa-5695	39	4	this	this	DET
ajfa-5695	39	5	paper	paper	NOUN
ajfa-5695	39	6	reports	report	VERB
ajfa-5695	39	7	that	that	SCONJ
ajfa-5695	39	8	companies	company	NOUN
ajfa-5695	39	9	with	with	ADP
ajfa-5695	39	10	higher	high	ADJ
ajfa-5695	39	11	ownership	ownership	NOUN
ajfa-5695	39	12	dispersion	dispersion	NOUN
ajfa-5695	39	13	are	be	AUX
ajfa-5695	39	14	providing	provide	VERB
ajfa-5695	39	15	more	more	ADV
ajfa-5695	39	16	readable	readable	ADJ
ajfa-5695	39	17	annual	annual	ADJ
ajfa-5695	39	18	reports	report	NOUN
ajfa-5695	39	19	.	.	PUNCT
ajfa-5695	40	1	this	this	DET
ajfa-5695	40	2	study	study	NOUN
ajfa-5695	40	3	did	do	AUX
ajfa-5695	40	4	not	not	PART
ajfa-5695	40	5	find	find	VERB
ajfa-5695	40	6	any	any	DET
ajfa-5695	40	7	effects	effect	NOUN
ajfa-5695	40	8	of	of	ADP
ajfa-5695	40	9	profitability	profitability	NOUN
ajfa-5695	40	10	on	on	ADP
ajfa-5695	40	11	the	the	DET
ajfa-5695	40	12	readability	readability	NOUN
ajfa-5695	40	13	of	of	ADP
ajfa-5695	40	14	annual	annual	ADJ
ajfa-5695	40	15	reports	report	NOUN
ajfa-5695	40	16	.	.	PUNCT
ajfa-5695	41	1	these	these	DET
ajfa-5695	41	2	results	result	NOUN
ajfa-5695	41	3	have	have	VERB
ajfa-5695	41	4	important	important	ADJ
ajfa-5695	41	5	implications	implication	NOUN
ajfa-5695	41	6	for	for	ADP
ajfa-5695	41	7	the	the	DET
ajfa-5695	41	8	international	international	ADJ
ajfa-5695	41	9	accounting	accounting	NOUN
ajfa-5695	41	10	literature	literature	NOUN
ajfa-5695	41	11	because	because	SCONJ
ajfa-5695	41	12	many	many	ADJ
ajfa-5695	41	13	of	of	ADP
ajfa-5695	41	14	these	these	DET
ajfa-5695	41	15	companies	company	NOUN
ajfa-5695	41	16	are	be	AUX
ajfa-5695	41	17	using	use	VERB
ajfa-5695	41	18	ifrs	ifrs	PROPN
ajfa-5695	41	19	or	or	CCONJ
ajfa-5695	41	20	u.s	u.s	PROPN
ajfa-5695	41	21	.	.	PROPN
ajfa-5695	41	22	gaap	gaap	PROPN
ajfa-5695	41	23	to	to	PART
ajfa-5695	41	24	prepare	prepare	VERB
ajfa-5695	41	25	their	their	PRON
ajfa-5695	41	26	financial	financial	ADJ
ajfa-5695	41	27	statements	statement	NOUN
ajfa-5695	41	28	and	and	CCONJ
ajfa-5695	41	29	in	in	ADP
ajfa-5695	41	30	spite	spite	NOUN
ajfa-5695	41	31	of	of	ADP
ajfa-5695	41	32	using	use	VERB
ajfa-5695	41	33	these	these	DET
ajfa-5695	41	34	global	global	ADJ
ajfa-5695	41	35	standards	standard	NOUN
ajfa-5695	41	36	the	the	DET
ajfa-5695	41	37	domestic	domestic	ADJ
ajfa-5695	41	38	culture	culture	NOUN
ajfa-5695	41	39	has	have	VERB
ajfa-5695	41	40	an	an	DET
ajfa-5695	41	41	effect	effect	NOUN
ajfa-5695	41	42	on	on	ADP
ajfa-5695	41	43	the	the	DET
ajfa-5695	41	44	readability	readability	NOUN
ajfa-5695	41	45	of	of	ADP
ajfa-5695	41	46	their	their	PRON
ajfa-5695	41	47	annual	annual	ADJ
ajfa-5695	41	48	reports	report	NOUN
ajfa-5695	41	49	.	.	PUNCT
ajfa-5695	42	1	therefore	therefore	ADV
ajfa-5695	42	2	,	,	PUNCT
ajfa-5695	42	3	investors	investor	NOUN
ajfa-5695	42	4	of	of	ADP
ajfa-5695	42	5	these	these	DET
ajfa-5695	42	6	companies	company	NOUN
ajfa-5695	42	7	must	must	AUX
ajfa-5695	42	8	take	take	VERB
ajfa-5695	42	9	this	this	PRON
ajfa-5695	42	10	into	into	ADP
ajfa-5695	42	11	consideration	consideration	NOUN
ajfa-5695	42	12	while	while	SCONJ
ajfa-5695	42	13	perusing	peruse	VERB
ajfa-5695	42	14	the	the	DET
ajfa-5695	42	15	annual	annual	ADJ
ajfa-5695	42	16	reports	report	NOUN
ajfa-5695	42	17	of	of	ADP
ajfa-5695	42	18	these	these	DET
ajfa-5695	42	19	companies	company	NOUN
ajfa-5695	42	20	.	.	PUNCT
ajfa-5695	43	1	in	in	ADP
ajfa-5695	43	2	addition	addition	NOUN
ajfa-5695	43	3	,	,	PUNCT
ajfa-5695	43	4	the	the	DET
ajfa-5695	43	5	global	global	ADJ
ajfa-5695	43	6	standard	standard	NOUN
ajfa-5695	43	7	-	-	PUNCT
ajfa-5695	43	8	setting	set	VERB
ajfa-5695	43	9	bodies	body	NOUN
ajfa-5695	43	10	should	should	AUX
ajfa-5695	43	11	consider	consider	VERB
ajfa-5695	43	12	the	the	DET
ajfa-5695	43	13	effects	effect	NOUN
ajfa-5695	43	14	of	of	ADP
ajfa-5695	43	15	culture	culture	NOUN
ajfa-5695	43	16	on	on	ADP
ajfa-5695	43	17	financial	financial	ADJ
ajfa-5695	43	18	statements	statement	NOUN
ajfa-5695	43	19	while	while	SCONJ
ajfa-5695	43	20	issuing	issue	VERB
ajfa-5695	43	21	new	new	ADJ
ajfa-5695	43	22	standards	standard	NOUN
ajfa-5695	43	23	.	.	PUNCT
ajfa-5695	44	1	this	this	DET
ajfa-5695	44	2	paper	paper	NOUN
ajfa-5695	44	3	is	be	AUX
ajfa-5695	44	4	organized	organize	VERB
ajfa-5695	44	5	as	as	SCONJ
ajfa-5695	44	6	follows	follow	VERB
ajfa-5695	44	7	.	.	PUNCT
ajfa-5695	45	1	the	the	DET
ajfa-5695	45	2	next	next	ADJ
ajfa-5695	45	3	section	section	NOUN
ajfa-5695	45	4	reviews	review	VERB
ajfa-5695	45	5	the	the	DET
ajfa-5695	45	6	literature	literature	NOUN
ajfa-5695	45	7	on	on	ADP
ajfa-5695	45	8	this	this	DET
ajfa-5695	45	9	subject	subject	NOUN
ajfa-5695	45	10	and	and	CCONJ
ajfa-5695	45	11	explores	explore	VERB
ajfa-5695	45	12	the	the	DET
ajfa-5695	45	13	determinants	determinant	NOUN
ajfa-5695	45	14	of	of	ADP
ajfa-5695	45	15	readability	readability	NOUN
ajfa-5695	45	16	and	and	CCONJ
ajfa-5695	45	17	readability	readability	NOUN
ajfa-5695	45	18	measures	measure	NOUN
ajfa-5695	45	19	.	.	PUNCT
ajfa-5695	46	1	section	section	NOUN
ajfa-5695	46	2	3	3	NUM
ajfa-5695	46	3	derives	derive	VERB
ajfa-5695	46	4	the	the	DET
ajfa-5695	46	5	hypotheses	hypothesis	NOUN
ajfa-5695	46	6	and	and	CCONJ
ajfa-5695	46	7	describes	describe	VERB
ajfa-5695	46	8	the	the	DET
ajfa-5695	46	9	research	research	NOUN
ajfa-5695	46	10	design	design	NOUN
ajfa-5695	46	11	of	of	ADP
ajfa-5695	46	12	this	this	DET
ajfa-5695	46	13	study	study	NOUN
ajfa-5695	46	14	.	.	PUNCT
ajfa-5695	47	1	section	section	NOUN
ajfa-5695	47	2	4	4	NUM
ajfa-5695	47	3	explains	explain	VERB
ajfa-5695	47	4	the	the	DET
ajfa-5695	47	5	sample	sample	NOUN
ajfa-5695	47	6	selection	selection	NOUN
ajfa-5695	47	7	process	process	NOUN
ajfa-5695	47	8	and	and	CCONJ
ajfa-5695	47	9	provides	provide	VERB
ajfa-5695	47	10	descriptive	descriptive	ADJ
ajfa-5695	47	11	analyses	analysis	NOUN
ajfa-5695	47	12	and	and	CCONJ
ajfa-5695	47	13	the	the	DET
ajfa-5695	47	14	results	result	NOUN
ajfa-5695	47	15	of	of	ADP
ajfa-5695	47	16	regression	regression	NOUN
ajfa-5695	47	17	analysis	analysis	NOUN
ajfa-5695	47	18	.	.	PUNCT
ajfa-5695	48	1	the	the	DET
ajfa-5695	48	2	last	last	ADJ
ajfa-5695	48	3	section	section	NOUN
ajfa-5695	48	4	concludes	conclude	VERB
ajfa-5695	48	5	and	and	CCONJ
ajfa-5695	48	6	provides	provide	VERB
ajfa-5695	48	7	the	the	DET
ajfa-5695	48	8	contributions	contribution	NOUN
ajfa-5695	48	9	and	and	CCONJ
ajfa-5695	48	10	limitations	limitation	NOUN
ajfa-5695	48	11	of	of	ADP
ajfa-5695	48	12	this	this	DET
ajfa-5695	48	13	research	research	NOUN
ajfa-5695	48	14	.	.	PUNCT
ajfa-5695	49	1	2	2	X
ajfa-5695	49	2	.	.	X
ajfa-5695	49	3	literature	literature	NOUN
ajfa-5695	49	4	review	review	PROPN
ajfa-5695	49	5	and	and	CCONJ
ajfa-5695	49	6	hypotheses	hypothese	VERB
ajfa-5695	49	7	development	development	NOUN
ajfa-5695	49	8	this	this	DET
ajfa-5695	49	9	section	section	NOUN
ajfa-5695	49	10	reviews	review	VERB
ajfa-5695	49	11	the	the	DET
ajfa-5695	49	12	literature	literature	NOUN
ajfa-5695	49	13	on	on	ADP
ajfa-5695	49	14	readability	readability	NOUN
ajfa-5695	49	15	of	of	ADP
ajfa-5695	49	16	annual	annual	ADJ
ajfa-5695	49	17	reports	report	NOUN
ajfa-5695	49	18	,	,	PUNCT
ajfa-5695	49	19	readability	readability	NOUN
ajfa-5695	49	20	measures	measure	NOUN
ajfa-5695	49	21	,	,	PUNCT
ajfa-5695	49	22	and	and	CCONJ
ajfa-5695	49	23	culture	culture	NOUN
ajfa-5695	49	24	.	.	PUNCT
ajfa-5695	50	1	2.1	2.1	NUM
ajfa-5695	50	2	sec	sec	NOUN
ajfa-5695	50	3	and	and	CCONJ
ajfa-5695	50	4	readability	readability	NOUN
ajfa-5695	50	5	although	although	SCONJ
ajfa-5695	50	6	the	the	DET
ajfa-5695	50	7	sec	sec	PROPN
ajfa-5695	50	8	has	have	AUX
ajfa-5695	50	9	been	be	AUX
ajfa-5695	50	10	working	work	VERB
ajfa-5695	50	11	to	to	PART
ajfa-5695	50	12	improve	improve	VERB
ajfa-5695	50	13	the	the	DET
ajfa-5695	50	14	readability	readability	NOUN
ajfa-5695	50	15	of	of	ADP
ajfa-5695	50	16	annual	annual	ADJ
ajfa-5695	50	17	reports	report	NOUN
ajfa-5695	50	18	since	since	SCONJ
ajfa-5695	50	19	it	it	PRON
ajfa-5695	50	20	was	be	AUX
ajfa-5695	50	21	established	establish	VERB
ajfa-5695	50	22	in	in	ADP
ajfa-5695	50	23	1934	1934	NUM
ajfa-5695	50	24	.	.	PUNCT
ajfa-5695	51	1	in	in	ADP
ajfa-5695	51	2	the	the	DET
ajfa-5695	51	3	last	last	ADJ
ajfa-5695	51	4	15	15	NUM
ajfa-5695	51	5	years	year	NOUN
ajfa-5695	51	6	,	,	PUNCT
ajfa-5695	51	7	the	the	DET
ajfa-5695	51	8	sec	sec	PROPN
ajfa-5695	51	9	has	have	AUX
ajfa-5695	51	10	taken	take	VERB
ajfa-5695	51	11	an	an	DET
ajfa-5695	51	12	active	active	ADJ
ajfa-5695	51	13	role	role	NOUN
ajfa-5695	51	14	in	in	ADP
ajfa-5695	51	15	emphasizing	emphasize	VERB
ajfa-5695	51	16	the	the	DET
ajfa-5695	51	17	importance	importance	NOUN
ajfa-5695	51	18	of	of	ADP
ajfa-5695	51	19	clearly	clearly	ADV
ajfa-5695	51	20	presenting	present	VERB
ajfa-5695	51	21	information	information	NOUN
ajfa-5695	51	22	in	in	ADP
ajfa-5695	51	23	sec	sec	PROPN
ajfa-5695	51	24	filings	filing	NOUN
ajfa-5695	51	25	.	.	PUNCT
ajfa-5695	52	1	first	first	ADV
ajfa-5695	52	2	,	,	PUNCT
ajfa-5695	52	3	the	the	DET
ajfa-5695	52	4	sec	sec	PROPN
ajfa-5695	52	5	issued	issue	VERB
ajfa-5695	52	6	“	"	PUNCT
ajfa-5695	52	7	a	a	DET
ajfa-5695	52	8	plain	plain	ADJ
ajfa-5695	52	9	english	english	ADJ
ajfa-5695	52	10	handbook	handbook	NOUN
ajfa-5695	52	11	”	"	PUNCT
ajfa-5695	52	12	in	in	ADP
ajfa-5695	52	13	1998	1998	NUM
ajfa-5695	52	14	,	,	PUNCT
ajfa-5695	52	15	that	that	PRON
ajfa-5695	52	16	encouraged	encourage	VERB
ajfa-5695	52	17	the	the	DET
ajfa-5695	52	18	use	use	NOUN
ajfa-5695	52	19	of	of	ADP
ajfa-5695	52	20	plain	plain	ADJ
ajfa-5695	52	21	english	english	PROPN
ajfa-5695	52	22	in	in	ADP
ajfa-5695	52	23	the	the	DET
ajfa-5695	52	24	designing	designing	NOUN
ajfa-5695	52	25	of	of	ADP
ajfa-5695	52	26	all	all	DET
ajfa-5695	52	27	prospectuses	prospectus	NOUN
ajfa-5695	52	28	in	in	ADP
ajfa-5695	52	29	registered	register	VERB
ajfa-5695	52	30	public	public	ADJ
ajfa-5695	52	31	offerings	offering	NOUN
ajfa-5695	52	32	.	.	PUNCT
ajfa-5695	53	1	this	this	DET
ajfa-5695	53	2	handbook	handbook	NOUN
ajfa-5695	53	3	provided	provide	VERB
ajfa-5695	53	4	practical	practical	ADJ
ajfa-5695	53	5	tips	tip	NOUN
ajfa-5695	53	6	to	to	PART
ajfa-5695	53	7	improve	improve	VERB
ajfa-5695	53	8	the	the	DET
ajfa-5695	53	9	readability	readability	NOUN
ajfa-5695	53	10	of	of	ADP
ajfa-5695	53	11	disclosures	disclosure	NOUN
ajfa-5695	53	12	in	in	ADP
ajfa-5695	53	13	the	the	DET
ajfa-5695	53	14	annual	annual	ADJ
ajfa-5695	53	15	reports	report	NOUN
ajfa-5695	53	16	such	such	ADJ
ajfa-5695	53	17	as	as	ADP
ajfa-5695	53	18	write	write	NOUN
ajfa-5695	53	19	in	in	ADP
ajfa-5695	53	20	short	short	ADJ
ajfa-5695	53	21	sentences	sentence	NOUN
ajfa-5695	53	22	,	,	PUNCT
ajfa-5695	53	23	use	use	VERB
ajfa-5695	53	24	definite	definite	ADJ
ajfa-5695	53	25	,	,	PUNCT
ajfa-5695	53	26	everyday	everyday	ADJ
ajfa-5695	53	27	language	language	NOUN
ajfa-5695	53	28	avoid	avoid	VERB
ajfa-5695	53	29	the	the	DET
ajfa-5695	53	30	use	use	NOUN
ajfa-5695	53	31	of	of	ADP
ajfa-5695	53	32	jargon	jargon	NOUN
ajfa-5695	53	33	,	,	PUNCT
ajfa-5695	53	34	and	and	CCONJ
ajfa-5695	53	35	double	double	ADJ
ajfa-5695	53	36	negatives	negative	NOUN
ajfa-5695	53	37	,	,	PUNCT
ajfa-5695	53	38	etc	etc	X
ajfa-5695	53	39	.	.	X
ajfa-5695	54	1	in	in	ADP
ajfa-5695	54	2	2003	2003	NUM
ajfa-5695	54	3	,	,	PUNCT
ajfa-5695	54	4	the	the	DET
ajfa-5695	54	5	sec	sec	PROPN
ajfa-5695	54	6	reiterated	reiterate	VERB
ajfa-5695	54	7	the	the	DET
ajfa-5695	54	8	importance	importance	NOUN
ajfa-5695	54	9	of	of	ADP
ajfa-5695	54	10	readable	readable	ADJ
ajfa-5695	54	11	annual	annual	ADJ
ajfa-5695	54	12	reports	report	NOUN
ajfa-5695	54	13	and	and	CCONJ
ajfa-5695	54	14	issued	issue	VERB
ajfa-5695	54	15	the	the	DET
ajfa-5695	54	16	following	follow	VERB
ajfa-5695	54	17	guidance	guidance	NOUN
ajfa-5695	54	18	on	on	ADP
ajfa-5695	54	19	overall	overall	ADJ
ajfa-5695	54	20	presentation	presentation	NOUN
ajfa-5695	54	21	of	of	ADP
ajfa-5695	54	22	the	the	DET
ajfa-5695	54	23	md&a	md&a	PROPN
ajfa-5695	54	24	section	section	NOUN
ajfa-5695	54	25	(	(	PUNCT
ajfa-5695	54	26	sec	sec	PROPN
ajfa-5695	54	27	,	,	PUNCT
ajfa-5695	54	28	2003	2003	NUM
ajfa-5695	54	29	):	):	PUNCT
ajfa-5695	54	30	md&a	md&a	PROPN
ajfa-5695	54	31	,	,	PUNCT
ajfa-5695	54	32	like	like	ADP
ajfa-5695	54	33	other	other	ADJ
ajfa-5695	54	34	disclosure	disclosure	NOUN
ajfa-5695	54	35	,	,	PUNCT
ajfa-5695	54	36	should	should	AUX
ajfa-5695	54	37	be	be	AUX
ajfa-5695	54	38	presented	present	VERB
ajfa-5695	54	39	in	in	ADP
ajfa-5695	54	40	clear	clear	ADJ
ajfa-5695	54	41	and	and	CCONJ
ajfa-5695	54	42	understandable	understandable	ADJ
ajfa-5695	54	43	language	language	NOUN
ajfa-5695	54	44	.	.	PUNCT
ajfa-5695	55	1	we	we	PRON
ajfa-5695	55	2	understand	understand	VERB
ajfa-5695	55	3	that	that	SCONJ
ajfa-5695	55	4	complex	complex	ADJ
ajfa-5695	55	5	companies	company	NOUN
ajfa-5695	55	6	and	and	CCONJ
ajfa-5695	55	7	situations	situation	NOUN
ajfa-5695	55	8	require	require	VERB
ajfa-5695	55	9	disclosure	disclosure	NOUN
ajfa-5695	55	10	of	of	ADP
ajfa-5695	55	11	complex	complex	ADJ
ajfa-5695	55	12	matters	matter	NOUN
ajfa-5695	55	13	and	and	CCONJ
ajfa-5695	55	14	we	we	PRON
ajfa-5695	55	15	are	be	AUX
ajfa-5695	55	16	not	not	PART
ajfa-5695	55	17	in	in	ADP
ajfa-5695	55	18	any	any	DET
ajfa-5695	55	19	way	way	NOUN
ajfa-5695	55	20	seeking	seek	VERB
ajfa-5695	55	21	over	over	ADP
ajfa-5695	55	22	-	-	PUNCT
ajfa-5695	55	23	simplification	simplification	NOUN
ajfa-5695	55	24	or	or	CCONJ
ajfa-5695	55	25	"	"	PUNCT
ajfa-5695	55	26	dumbing	dumbe	VERB
ajfa-5695	55	27	down	down	ADP
ajfa-5695	55	28	"	"	PUNCT
ajfa-5695	55	29	of	of	ADP
ajfa-5695	55	30	md&a	md&a	PROPN
ajfa-5695	55	31	.	.	PUNCT
ajfa-5695	56	1	however	however	ADV
ajfa-5695	56	2	,	,	PUNCT
ajfa-5695	56	3	we	we	PRON
ajfa-5695	56	4	believe	believe	VERB
ajfa-5695	56	5	that	that	SCONJ
ajfa-5695	56	6	companies	company	NOUN
ajfa-5695	56	7	can	can	AUX
ajfa-5695	56	8	improve	improve	VERB
ajfa-5695	56	9	the	the	DET
ajfa-5695	56	10	clarity	clarity	NOUN
ajfa-5695	56	11	and	and	CCONJ
ajfa-5695	56	12	understandability	understandability	NOUN
ajfa-5695	56	13	of	of	ADP
ajfa-5695	56	14	their	their	PRON
ajfa-5695	56	15	md&a	md&a	PROPN
ajfa-5695	56	16	by	by	ADP
ajfa-5695	56	17	using	use	VERB
ajfa-5695	56	18	language	language	NOUN
ajfa-5695	56	19	that	that	PRON
ajfa-5695	56	20	is	be	AUX
ajfa-5695	56	21	clearer	clear	ADJ
ajfa-5695	56	22	and	and	CCONJ
ajfa-5695	56	23	less	less	ADV
ajfa-5695	56	24	convoluted	convoluted	ADJ
ajfa-5695	56	25	.	.	PUNCT
ajfa-5695	57	1	md&a	md&a	PROPN
ajfa-5695	57	2	readability	readability	NOUN
ajfa-5695	57	3	can	can	AUX
ajfa-5695	57	4	be	be	AUX
ajfa-5695	57	5	viewed	view	VERB
ajfa-5695	57	6	as	as	ADP
ajfa-5695	57	7	a	a	DET
ajfa-5695	57	8	form	form	NOUN
ajfa-5695	57	9	of	of	ADP
ajfa-5695	57	10	voluntary	voluntary	ADJ
ajfa-5695	57	11	disclosure	disclosure	NOUN
ajfa-5695	57	12	and	and	CCONJ
ajfa-5695	57	13	large	large	ADJ
ajfa-5695	57	14	amount	amount	NOUN
ajfa-5695	57	15	of	of	ADP
ajfa-5695	57	16	research	research	NOUN
ajfa-5695	57	17	has	have	AUX
ajfa-5695	57	18	examined	examine	VERB
ajfa-5695	57	19	the	the	DET
ajfa-5695	57	20	voluntary	voluntary	ADJ
ajfa-5695	57	21	disclosures	disclosure	NOUN
ajfa-5695	57	22	of	of	ADP
ajfa-5695	57	23	domestic	domestic	ADJ
ajfa-5695	57	24	and	and	CCONJ
ajfa-5695	57	25	foreign	foreign	ADJ
ajfa-5695	57	26	companies	company	NOUN
ajfa-5695	57	27	(	(	PUNCT
ajfa-5695	57	28	such	such	ADJ
ajfa-5695	57	29	as	as	ADP
ajfa-5695	57	30	botosan	botosan	NOUN
ajfa-5695	57	31	,	,	PUNCT
ajfa-5695	57	32	1997	1997	NUM
ajfa-5695	57	33	,	,	PUNCT
ajfa-5695	57	34	healy	healy	PROPN
ajfa-5695	57	35	and	and	CCONJ
ajfa-5695	57	36	palepu	palepu	PROPN
ajfa-5695	57	37	,	,	PUNCT
ajfa-5695	57	38	2001	2001	NUM
ajfa-5695	57	39	,	,	PUNCT
ajfa-5695	57	40	cahan	cahan	PROPN
ajfa-5695	57	41	et	et	PROPN
ajfa-5695	57	42	al	al	PROPN
ajfa-5695	57	43	.	.	PROPN
ajfa-5695	57	44	,	,	PUNCT
ajfa-5695	57	45	2005	2005	NUM
ajfa-5695	57	46	,	,	PUNCT
ajfa-5695	57	47	kumar	kumar	PROPN
ajfa-5695	57	48	et	et	PROPN
ajfa-5695	57	49	al	al	PROPN
ajfa-5695	57	50	.	.	PROPN
ajfa-5695	57	51	,	,	PUNCT
ajfa-5695	57	52	2008	2008	NUM
ajfa-5695	57	53	)	)	PUNCT
ajfa-5695	57	54	.	.	PUNCT
ajfa-5695	58	1	however	however	ADV
ajfa-5695	58	2	,	,	PUNCT
ajfa-5695	58	3	very	very	ADV
ajfa-5695	58	4	few	few	ADJ
ajfa-5695	58	5	studies	study	NOUN
ajfa-5695	58	6	have	have	AUX
ajfa-5695	58	7	investigated	investigate	VERB
ajfa-5695	58	8	the	the	DET
ajfa-5695	58	9	readability	readability	NOUN
ajfa-5695	58	10	of	of	ADP
ajfa-5695	58	11	annual	annual	ADJ
ajfa-5695	58	12	reports	report	NOUN
ajfa-5695	58	13	of	of	ADP
ajfa-5695	58	14	companies	company	NOUN
ajfa-5695	58	15	.	.	PUNCT
ajfa-5695	59	1	the	the	DET
ajfa-5695	59	2	first	first	ADJ
ajfa-5695	59	3	asian	asian	ADJ
ajfa-5695	59	4	journal	journal	NOUN
ajfa-5695	59	5	of	of	ADP
ajfa-5695	59	6	finance	finance	PROPN
ajfa-5695	59	7	&	&	CCONJ
ajfa-5695	59	8	accounting	accounting	PROPN
ajfa-5695	59	9	issn	issn	PROPN
ajfa-5695	59	10	1946	1946	NUM
ajfa-5695	59	11	-	-	PUNCT
ajfa-5695	59	12	052x	052x	PROPN
ajfa-5695	59	13	2014	2014	NUM
ajfa-5695	59	14	,	,	PUNCT
ajfa-5695	59	15	vol	vol	NOUN
ajfa-5695	59	16	.	.	PROPN
ajfa-5695	59	17	6	6	NUM
ajfa-5695	59	18	,	,	PUNCT
ajfa-5695	59	19	no	no	INTJ
ajfa-5695	59	20	.	.	NOUN
ajfa-5695	59	21	2	2	NUM
ajfa-5695	59	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	59	23	4	4	NUM
ajfa-5695	59	24	research	research	NOUN
ajfa-5695	59	25	on	on	ADP
ajfa-5695	59	26	readability	readability	NOUN
ajfa-5695	59	27	of	of	ADP
ajfa-5695	59	28	annual	annual	ADJ
ajfa-5695	59	29	reports	report	NOUN
ajfa-5695	59	30	was	be	AUX
ajfa-5695	59	31	first	first	ADV
ajfa-5695	59	32	published	publish	VERB
ajfa-5695	59	33	in	in	ADP
ajfa-5695	59	34	1952	1952	NUM
ajfa-5695	59	35	.	.	PUNCT
ajfa-5695	60	1	over	over	ADP
ajfa-5695	60	2	the	the	DET
ajfa-5695	60	3	last	last	ADJ
ajfa-5695	60	4	six	six	NUM
ajfa-5695	60	5	decades	decade	NOUN
ajfa-5695	60	6	or	or	CCONJ
ajfa-5695	60	7	do	do	VERB
ajfa-5695	60	8	,	,	PUNCT
ajfa-5695	60	9	annual	annual	ADJ
ajfa-5695	60	10	report	report	NOUN
ajfa-5695	60	11	readability	readability	NOUN
ajfa-5695	60	12	has	have	AUX
ajfa-5695	60	13	been	be	AUX
ajfa-5695	60	14	examined	examine	VERB
ajfa-5695	60	15	in	in	ADP
ajfa-5695	60	16	the	the	DET
ajfa-5695	60	17	context	context	NOUN
ajfa-5695	60	18	of	of	ADP
ajfa-5695	60	19	australian	australian	ADJ
ajfa-5695	60	20	companies	company	NOUN
ajfa-5695	60	21	(	(	PUNCT
ajfa-5695	60	22	lewis	lewis	PROPN
ajfa-5695	60	23	et	et	PROPN
ajfa-5695	60	24	al	al	PROPN
ajfa-5695	60	25	.	.	PROPN
ajfa-5695	60	26	,	,	PUNCT
ajfa-5695	60	27	1986	1986	NUM
ajfa-5695	60	28	;	;	PUNCT
ajfa-5695	60	29	parker	parker	PROPN
ajfa-5695	60	30	,	,	PUNCT
ajfa-5695	60	31	1982	1982	NUM
ajfa-5695	60	32	;	;	PUNCT
ajfa-5695	60	33	pound	pound	NOUN
ajfa-5695	60	34	,	,	PUNCT
ajfa-5695	60	35	1981	1981	NUM
ajfa-5695	60	36	)	)	PUNCT
ajfa-5695	60	37	,	,	PUNCT
ajfa-5695	60	38	canada	canada	PROPN
ajfa-5695	60	39	(	(	PUNCT
ajfa-5695	60	40	courtis	courtis	PROPN
ajfa-5695	60	41	,	,	PUNCT
ajfa-5695	60	42	1986	1986	NUM
ajfa-5695	60	43	)	)	PUNCT
ajfa-5695	60	44	,	,	PUNCT
ajfa-5695	60	45	the	the	DET
ajfa-5695	60	46	uk	uk	PROPN
ajfa-5695	60	47	(	(	PUNCT
ajfa-5695	60	48	jones	jones	PROPN
ajfa-5695	60	49	,	,	PUNCT
ajfa-5695	60	50	1988	1988	NUM
ajfa-5695	60	51	)	)	PUNCT
ajfa-5695	60	52	,	,	PUNCT
ajfa-5695	60	53	and	and	CCONJ
ajfa-5695	60	54	the	the	DET
ajfa-5695	60	55	u.s	u.s	PROPN
ajfa-5695	60	56	.	.	PROPN
ajfa-5695	60	57	(	(	PUNCT
ajfa-5695	60	58	pashalian	pashalian	NOUN
ajfa-5695	60	59	and	and	CCONJ
ajfa-5695	60	60	crissy	crissy	PROPN
ajfa-5695	60	61	,	,	PUNCT
ajfa-5695	60	62	1952	1952	NUM
ajfa-5695	60	63	;	;	PUNCT
ajfa-5695	60	64	smith	smith	PROPN
ajfa-5695	60	65	and	and	CCONJ
ajfa-5695	60	66	smith	smith	PROPN
ajfa-5695	60	67	,	,	PUNCT
ajfa-5695	60	68	1971	1971	NUM
ajfa-5695	60	69	;	;	PUNCT
ajfa-5695	60	70	li	li	PROPN
ajfa-5695	60	71	,	,	PUNCT
ajfa-5695	60	72	2008	2008	NUM
ajfa-5695	60	73	)	)	PUNCT
ajfa-5695	60	74	.	.	PUNCT
ajfa-5695	61	1	in	in	ADP
ajfa-5695	61	2	general	general	ADJ
ajfa-5695	61	3	,	,	PUNCT
ajfa-5695	61	4	findings	finding	NOUN
ajfa-5695	61	5	have	have	AUX
ajfa-5695	61	6	revealed	reveal	VERB
ajfa-5695	61	7	the	the	DET
ajfa-5695	61	8	readability	readability	NOUN
ajfa-5695	61	9	of	of	ADP
ajfa-5695	61	10	annual	annual	ADJ
ajfa-5695	61	11	reports	report	NOUN
ajfa-5695	61	12	to	to	PART
ajfa-5695	61	13	be	be	AUX
ajfa-5695	61	14	at	at	ADP
ajfa-5695	61	15	a	a	DET
ajfa-5695	61	16	level	level	NOUN
ajfa-5695	61	17	of	of	ADP
ajfa-5695	61	18	difficult	difficult	ADJ
ajfa-5695	61	19	to	to	PART
ajfa-5695	61	20	very	very	ADV
ajfa-5695	61	21	difficult	difficult	ADJ
ajfa-5695	61	22	,	,	PUNCT
ajfa-5695	61	23	and	and	CCONJ
ajfa-5695	61	24	beyond	beyond	ADP
ajfa-5695	61	25	the	the	DET
ajfa-5695	61	26	comprehension	comprehension	NOUN
ajfa-5695	61	27	skills	skill	NOUN
ajfa-5695	61	28	of	of	ADP
ajfa-5695	61	29	about	about	ADV
ajfa-5695	61	30	90	90	NUM
ajfa-5695	61	31	percent	percent	NOUN
ajfa-5695	61	32	of	of	ADP
ajfa-5695	61	33	the	the	DET
ajfa-5695	61	34	adult	adult	NOUN
ajfa-5695	61	35	population	population	NOUN
ajfa-5695	61	36	and	and	CCONJ
ajfa-5695	61	37	about	about	ADV
ajfa-5695	61	38	40	40	NUM
ajfa-5695	61	39	percent	percent	NOUN
ajfa-5695	61	40	of	of	ADP
ajfa-5695	61	41	the	the	DET
ajfa-5695	61	42	investor	investor	NOUN
ajfa-5695	61	43	population	population	NOUN
ajfa-5695	61	44	(	(	PUNCT
ajfa-5695	61	45	courtis	courtis	NOUN
ajfa-5695	61	46	,	,	PUNCT
ajfa-5695	61	47	1995	1995	NUM
ajfa-5695	61	48	)	)	PUNCT
ajfa-5695	61	49	.	.	PUNCT
ajfa-5695	62	1	2.2	2.2	NUM
ajfa-5695	62	2	measures	measure	NOUN
ajfa-5695	62	3	of	of	ADP
ajfa-5695	62	4	readability	readability	NOUN
ajfa-5695	62	5	readability	readability	NOUN
ajfa-5695	62	6	assessment	assessment	NOUN
ajfa-5695	62	7	research	research	NOUN
ajfa-5695	62	8	has	have	AUX
ajfa-5695	62	9	developed	develop	VERB
ajfa-5695	62	10	several	several	ADJ
ajfa-5695	62	11	methods	method	NOUN
ajfa-5695	62	12	for	for	ADP
ajfa-5695	62	13	measuring	measure	VERB
ajfa-5695	62	14	readability	readability	NOUN
ajfa-5695	62	15	.	.	PUNCT
ajfa-5695	63	1	some	some	PRON
ajfa-5695	63	2	of	of	ADP
ajfa-5695	63	3	the	the	DET
ajfa-5695	63	4	most	most	ADV
ajfa-5695	63	5	popular	popular	ADJ
ajfa-5695	63	6	methods	method	NOUN
ajfa-5695	63	7	for	for	ADP
ajfa-5695	63	8	assessing	assess	VERB
ajfa-5695	63	9	readability	readability	NOUN
ajfa-5695	63	10	include	include	VERB
ajfa-5695	63	11	the	the	DET
ajfa-5695	63	12	cloze	cloze	NOUN
ajfa-5695	63	13	procedure	procedure	NOUN
ajfa-5695	63	14	,	,	PUNCT
ajfa-5695	63	15	the	the	DET
ajfa-5695	63	16	gunning	gunning	NOUN
ajfa-5695	63	17	’s	’s	PART
ajfa-5695	63	18	fox	fox	PROPN
ajfa-5695	63	19	index	index	PROPN
ajfa-5695	63	20	,	,	PUNCT
ajfa-5695	63	21	the	the	DET
ajfa-5695	63	22	flesch	flesch	PROPN
ajfa-5695	63	23	-	-	PUNCT
ajfa-5695	63	24	kincaid	kincaid	PROPN
ajfa-5695	63	25	grade	grade	NOUN
ajfa-5695	63	26	level	level	NOUN
ajfa-5695	63	27	,	,	PUNCT
ajfa-5695	63	28	and	and	CCONJ
ajfa-5695	63	29	the	the	DET
ajfa-5695	63	30	flesch	flesch	PROPN
ajfa-5695	63	31	reading	reading	NOUN
ajfa-5695	63	32	ease	ease	NOUN
ajfa-5695	63	33	(	(	PUNCT
ajfa-5695	63	34	fre	fre	ADJ
ajfa-5695	63	35	)	)	PUNCT
ajfa-5695	63	36	formula	formula	NOUN
ajfa-5695	63	37	.	.	PUNCT
ajfa-5695	64	1	the	the	DET
ajfa-5695	64	2	cloze	cloze	NOUN
ajfa-5695	64	3	procedure	procedure	NOUN
ajfa-5695	64	4	was	be	AUX
ajfa-5695	64	5	one	one	NUM
ajfa-5695	64	6	of	of	ADP
ajfa-5695	64	7	the	the	DET
ajfa-5695	64	8	early	early	ADJ
ajfa-5695	64	9	methods	method	NOUN
ajfa-5695	64	10	developed	develop	VERB
ajfa-5695	64	11	for	for	ADP
ajfa-5695	64	12	assessing	assess	VERB
ajfa-5695	64	13	readability	readability	NOUN
ajfa-5695	64	14	.	.	PUNCT
ajfa-5695	65	1	the	the	DET
ajfa-5695	65	2	method	method	NOUN
ajfa-5695	65	3	for	for	ADP
ajfa-5695	65	4	this	this	DET
ajfa-5695	65	5	procedure	procedure	NOUN
ajfa-5695	65	6	makes	make	VERB
ajfa-5695	65	7	it	it	PRON
ajfa-5695	65	8	arguably	arguably	ADV
ajfa-5695	65	9	the	the	DET
ajfa-5695	65	10	most	most	ADV
ajfa-5695	65	11	difficult	difficult	ADJ
ajfa-5695	65	12	method	method	NOUN
ajfa-5695	65	13	to	to	PART
ajfa-5695	65	14	use	use	VERB
ajfa-5695	65	15	for	for	ADP
ajfa-5695	65	16	researchers	researcher	NOUN
ajfa-5695	65	17	since	since	SCONJ
ajfa-5695	65	18	it	it	PRON
ajfa-5695	65	19	requires	require	VERB
ajfa-5695	65	20	the	the	DET
ajfa-5695	65	21	use	use	NOUN
ajfa-5695	65	22	of	of	ADP
ajfa-5695	65	23	individual	individual	ADJ
ajfa-5695	65	24	readers	reader	NOUN
ajfa-5695	65	25	.	.	PUNCT
ajfa-5695	66	1	critics	critic	NOUN
ajfa-5695	66	2	of	of	ADP
ajfa-5695	66	3	this	this	DET
ajfa-5695	66	4	method	method	NOUN
ajfa-5695	66	5	argue	argue	VERB
ajfa-5695	66	6	that	that	SCONJ
ajfa-5695	66	7	it	it	PRON
ajfa-5695	66	8	better	well	ADV
ajfa-5695	66	9	assesses	assess	VERB
ajfa-5695	66	10	the	the	DET
ajfa-5695	66	11	reader	reader	NOUN
ajfa-5695	66	12	’s	’s	PART
ajfa-5695	66	13	ability	ability	NOUN
ajfa-5695	66	14	rather	rather	ADV
ajfa-5695	66	15	than	than	ADP
ajfa-5695	66	16	the	the	DET
ajfa-5695	66	17	readability	readability	NOUN
ajfa-5695	66	18	of	of	ADP
ajfa-5695	66	19	the	the	DET
ajfa-5695	66	20	passage	passage	NOUN
ajfa-5695	66	21	.	.	PUNCT
ajfa-5695	67	1	while	while	SCONJ
ajfa-5695	67	2	the	the	DET
ajfa-5695	67	3	cloze	cloze	NOUN
ajfa-5695	67	4	approach	approach	NOUN
ajfa-5695	67	5	is	be	AUX
ajfa-5695	67	6	associated	associate	VERB
ajfa-5695	67	7	with	with	ADP
ajfa-5695	67	8	understandability	understandability	NOUN
ajfa-5695	67	9	of	of	ADP
ajfa-5695	67	10	the	the	DET
ajfa-5695	67	11	material	material	NOUN
ajfa-5695	67	12	,	,	PUNCT
ajfa-5695	67	13	the	the	DET
ajfa-5695	67	14	other	other	ADJ
ajfa-5695	67	15	three	three	NUM
ajfa-5695	67	16	procedures	procedure	NOUN
ajfa-5695	67	17	examine	examine	VERB
ajfa-5695	67	18	the	the	DET
ajfa-5695	67	19	syntactical	syntactical	ADJ
ajfa-5695	67	20	complexity	complexity	NOUN
ajfa-5695	67	21	of	of	ADP
ajfa-5695	67	22	the	the	DET
ajfa-5695	67	23	text	text	NOUN
ajfa-5695	67	24	.	.	PUNCT
ajfa-5695	68	1	examining	examine	VERB
ajfa-5695	68	2	the	the	DET
ajfa-5695	68	3	syntactical	syntactical	ADJ
ajfa-5695	68	4	complexity	complexity	NOUN
ajfa-5695	68	5	of	of	ADP
ajfa-5695	68	6	the	the	DET
ajfa-5695	68	7	text	text	NOUN
ajfa-5695	68	8	allows	allow	VERB
ajfa-5695	68	9	the	the	DET
ajfa-5695	68	10	researcher	researcher	NOUN
ajfa-5695	68	11	to	to	PART
ajfa-5695	68	12	determine	determine	VERB
ajfa-5695	68	13	the	the	DET
ajfa-5695	68	14	readability	readability	NOUN
ajfa-5695	68	15	of	of	ADP
ajfa-5695	68	16	text	text	NOUN
ajfa-5695	68	17	independent	independent	ADJ
ajfa-5695	68	18	of	of	ADP
ajfa-5695	68	19	reader	reader	NOUN
ajfa-5695	68	20	intelligence	intelligence	NOUN
ajfa-5695	68	21	.	.	PUNCT
ajfa-5695	69	1	the	the	DET
ajfa-5695	69	2	gunning	gunning	NOUN
ajfa-5695	69	3	’s	’s	PART
ajfa-5695	69	4	fog	fog	PROPN
ajfa-5695	69	5	index	index	PROPN
ajfa-5695	69	6	(	(	PUNCT
ajfa-5695	69	7	gunning	gunning	NOUN
ajfa-5695	69	8	,	,	PUNCT
ajfa-5695	69	9	1952	1952	NUM
ajfa-5695	69	10	)	)	PUNCT
ajfa-5695	69	11	is	be	AUX
ajfa-5695	69	12	one	one	NUM
ajfa-5695	69	13	of	of	ADP
ajfa-5695	69	14	the	the	DET
ajfa-5695	69	15	methods	method	NOUN
ajfa-5695	69	16	that	that	PRON
ajfa-5695	69	17	focuses	focus	VERB
ajfa-5695	69	18	on	on	ADP
ajfa-5695	69	19	the	the	DET
ajfa-5695	69	20	syntactical	syntactical	ADJ
ajfa-5695	69	21	complexity	complexity	NOUN
ajfa-5695	69	22	of	of	ADP
ajfa-5695	69	23	the	the	DET
ajfa-5695	69	24	passage	passage	NOUN
ajfa-5695	69	25	and	and	CCONJ
ajfa-5695	69	26	requires	require	VERB
ajfa-5695	69	27	that	that	SCONJ
ajfa-5695	69	28	the	the	DET
ajfa-5695	69	29	researcher	researcher	NOUN
ajfa-5695	69	30	count	count	NOUN
ajfa-5695	69	31	words	word	NOUN
ajfa-5695	69	32	containing	contain	VERB
ajfa-5695	69	33	three	three	NUM
ajfa-5695	69	34	or	or	CCONJ
ajfa-5695	69	35	more	more	ADJ
ajfa-5695	69	36	syllables	syllable	NOUN
ajfa-5695	69	37	,	,	PUNCT
ajfa-5695	69	38	referred	refer	VERB
ajfa-5695	69	39	to	to	ADP
ajfa-5695	69	40	as	as	ADP
ajfa-5695	69	41	“	"	PUNCT
ajfa-5695	69	42	hard	hard	ADJ
ajfa-5695	69	43	words	word	NOUN
ajfa-5695	69	44	.	.	PUNCT
ajfa-5695	69	45	”	"	PUNCT
ajfa-5695	70	1	the	the	DET
ajfa-5695	70	2	formula	formula	NOUN
ajfa-5695	70	3	determines	determine	VERB
ajfa-5695	70	4	the	the	DET
ajfa-5695	70	5	grade	grade	NOUN
ajfa-5695	70	6	level	level	NOUN
ajfa-5695	70	7	of	of	ADP
ajfa-5695	70	8	the	the	DET
ajfa-5695	70	9	passage	passage	NOUN
ajfa-5695	70	10	based	base	VERB
ajfa-5695	70	11	on	on	ADP
ajfa-5695	70	12	a	a	DET
ajfa-5695	70	13	formula	formula	NOUN
ajfa-5695	70	14	using	use	VERB
ajfa-5695	70	15	the	the	DET
ajfa-5695	70	16	percentage	percentage	NOUN
ajfa-5695	70	17	of	of	ADP
ajfa-5695	70	18	“	"	PUNCT
ajfa-5695	70	19	hard	hard	ADJ
ajfa-5695	70	20	words	word	NOUN
ajfa-5695	70	21	”	"	PUNCT
ajfa-5695	70	22	and	and	CCONJ
ajfa-5695	70	23	the	the	DET
ajfa-5695	70	24	average	average	ADJ
ajfa-5695	70	25	sentence	sentence	NOUN
ajfa-5695	70	26	length	length	NOUN
ajfa-5695	70	27	.	.	PUNCT
ajfa-5695	71	1	another	another	DET
ajfa-5695	71	2	formula	formula	NOUN
ajfa-5695	71	3	that	that	PRON
ajfa-5695	71	4	asserts	assert	VERB
ajfa-5695	71	5	to	to	PART
ajfa-5695	71	6	assess	assess	VERB
ajfa-5695	71	7	grade	grade	NOUN
ajfa-5695	71	8	level	level	NOUN
ajfa-5695	71	9	is	be	AUX
ajfa-5695	71	10	the	the	DET
ajfa-5695	71	11	flesch	flesch	PROPN
ajfa-5695	71	12	-	-	PUNCT
ajfa-5695	71	13	kincaid	kincaid	PROPN
ajfa-5695	71	14	grade	grade	NOUN
ajfa-5695	71	15	level	level	NOUN
ajfa-5695	71	16	.	.	PUNCT
ajfa-5695	72	1	this	this	DET
ajfa-5695	72	2	score	score	NOUN
ajfa-5695	72	3	indicates	indicate	VERB
ajfa-5695	72	4	the	the	DET
ajfa-5695	72	5	minimum	minimum	ADJ
ajfa-5695	72	6	level	level	NOUN
ajfa-5695	72	7	of	of	ADP
ajfa-5695	72	8	education	education	NOUN
ajfa-5695	72	9	required	require	VERB
ajfa-5695	72	10	in	in	ADP
ajfa-5695	72	11	order	order	NOUN
ajfa-5695	72	12	to	to	PART
ajfa-5695	72	13	understand	understand	VERB
ajfa-5695	72	14	the	the	DET
ajfa-5695	72	15	subject	subject	ADJ
ajfa-5695	72	16	material	material	NOUN
ajfa-5695	72	17	.	.	PUNCT
ajfa-5695	73	1	similar	similar	ADJ
ajfa-5695	73	2	to	to	ADP
ajfa-5695	73	3	the	the	DET
ajfa-5695	73	4	gunning	gunning	NOUN
ajfa-5695	73	5	’s	’s	PROPN
ajfa-5695	73	6	fog	fog	PROPN
ajfa-5695	73	7	index	index	PROPN
ajfa-5695	73	8	,	,	PUNCT
ajfa-5695	73	9	the	the	DET
ajfa-5695	73	10	fre	fre	ADJ
ajfa-5695	73	11	index	index	NOUN
ajfa-5695	73	12	uses	use	VERB
ajfa-5695	73	13	the	the	DET
ajfa-5695	73	14	average	average	ADJ
ajfa-5695	73	15	sentence	sentence	NOUN
ajfa-5695	73	16	length	length	NOUN
ajfa-5695	73	17	,	,	PUNCT
ajfa-5695	73	18	but	but	CCONJ
ajfa-5695	73	19	then	then	ADV
ajfa-5695	73	20	uses	use	VERB
ajfa-5695	73	21	the	the	DET
ajfa-5695	73	22	average	average	ADJ
ajfa-5695	73	23	number	number	NOUN
ajfa-5695	73	24	of	of	ADP
ajfa-5695	73	25	syllables	syllable	NOUN
ajfa-5695	73	26	per	per	ADP
ajfa-5695	73	27	word	word	NOUN
ajfa-5695	73	28	to	to	PART
ajfa-5695	73	29	calculate	calculate	VERB
ajfa-5695	73	30	a	a	DET
ajfa-5695	73	31	score.1	score.1	PROPN
ajfa-5695	73	32	the	the	DET
ajfa-5695	73	33	fre	fre	ADJ
ajfa-5695	73	34	index	index	NOUN
ajfa-5695	73	35	calculates	calculate	VERB
ajfa-5695	73	36	how	how	SCONJ
ajfa-5695	73	37	easy	easy	ADJ
ajfa-5695	73	38	it	it	PRON
ajfa-5695	73	39	is	be	AUX
ajfa-5695	73	40	to	to	PART
ajfa-5695	73	41	read	read	VERB
ajfa-5695	73	42	a	a	DET
ajfa-5695	73	43	passage	passage	NOUN
ajfa-5695	73	44	and	and	CCONJ
ajfa-5695	73	45	assigns	assign	VERB
ajfa-5695	73	46	a	a	DET
ajfa-5695	73	47	score	score	NOUN
ajfa-5695	73	48	from	from	ADP
ajfa-5695	73	49	one	one	NUM
ajfa-5695	73	50	to	to	ADP
ajfa-5695	73	51	100	100	NUM
ajfa-5695	73	52	,	,	PUNCT
ajfa-5695	73	53	where	where	SCONJ
ajfa-5695	73	54	higher	high	ADJ
ajfa-5695	73	55	scores	score	NOUN
ajfa-5695	73	56	indicate	indicate	VERB
ajfa-5695	73	57	greater	great	ADJ
ajfa-5695	73	58	ease	ease	NOUN
ajfa-5695	73	59	in	in	ADP
ajfa-5695	73	60	reading	reading	NOUN
ajfa-5695	73	61	and	and	CCONJ
ajfa-5695	73	62	a	a	DET
ajfa-5695	73	63	score	score	NOUN
ajfa-5695	73	64	of	of	ADP
ajfa-5695	73	65	64	64	NUM
ajfa-5695	73	66	is	be	AUX
ajfa-5695	73	67	considered	consider	VERB
ajfa-5695	73	68	“	"	PUNCT
ajfa-5695	73	69	plain	plain	ADJ
ajfa-5695	73	70	english	english	PROPN
ajfa-5695	73	71	”	"	PUNCT
ajfa-5695	73	72	while	while	SCONJ
ajfa-5695	73	73	any	any	DET
ajfa-5695	73	74	score	score	NOUN
ajfa-5695	73	75	less	less	ADJ
ajfa-5695	73	76	than	than	ADP
ajfa-5695	73	77	60	60	NUM
ajfa-5695	73	78	is	be	AUX
ajfa-5695	73	79	considered	consider	VERB
ajfa-5695	73	80	difficult	difficult	ADJ
ajfa-5695	73	81	reading	reading	NOUN
ajfa-5695	73	82	material	material	NOUN
ajfa-5695	73	83	(	(	PUNCT
ajfa-5695	73	84	flesch	flesch	PROPN
ajfa-5695	73	85	1948	1948	NUM
ajfa-5695	73	86	,	,	PUNCT
ajfa-5695	73	87	1949	1949	NUM
ajfa-5695	73	88	)	)	PUNCT
ajfa-5695	73	89	.	.	PUNCT
ajfa-5695	74	1	table	table	NOUN
ajfa-5695	74	2	1	1	NUM
ajfa-5695	74	3	presents	present	VERB
ajfa-5695	74	4	a	a	DET
ajfa-5695	74	5	description	description	NOUN
ajfa-5695	74	6	of	of	ADP
ajfa-5695	74	7	the	the	DET
ajfa-5695	74	8	reading	reading	NOUN
ajfa-5695	74	9	ease	ease	NOUN
ajfa-5695	74	10	score	score	NOUN
ajfa-5695	74	11	calculated	calculate	VERB
ajfa-5695	74	12	by	by	ADP
ajfa-5695	74	13	the	the	DET
ajfa-5695	74	14	fre	fre	ADJ
ajfa-5695	74	15	formula	formula	NOUN
ajfa-5695	74	16	.	.	PUNCT
ajfa-5695	75	1	although	although	SCONJ
ajfa-5695	75	2	the	the	DET
ajfa-5695	75	3	fre	fre	ADJ
ajfa-5695	75	4	index	index	NOUN
ajfa-5695	75	5	is	be	AUX
ajfa-5695	75	6	widely	widely	ADV
ajfa-5695	75	7	used	use	VERB
ajfa-5695	75	8	by	by	ADP
ajfa-5695	75	9	accounting	account	VERB
ajfa-5695	75	10	researchers	researcher	NOUN
ajfa-5695	75	11	to	to	PART
ajfa-5695	75	12	assess	assess	VERB
ajfa-5695	75	13	readability	readability	NOUN
ajfa-5695	75	14	,	,	PUNCT
ajfa-5695	75	15	criticism	criticism	NOUN
ajfa-5695	75	16	includes	include	VERB
ajfa-5695	75	17	the	the	DET
ajfa-5695	75	18	fact	fact	NOUN
ajfa-5695	75	19	that	that	SCONJ
ajfa-5695	75	20	“	"	PUNCT
ajfa-5695	75	21	attributes	attribute	VERB
ajfa-5695	75	22	such	such	ADJ
ajfa-5695	75	23	as	as	ADP
ajfa-5695	75	24	syntax	syntax	NOUN
ajfa-5695	75	25	,	,	PUNCT
ajfa-5695	75	26	style	style	NOUN
ajfa-5695	75	27	,	,	PUNCT
ajfa-5695	75	28	format	format	NOUN
ajfa-5695	75	29	,	,	PUNCT
ajfa-5695	75	30	graphic	graphic	ADJ
ajfa-5695	75	31	design	design	NOUN
ajfa-5695	75	32	,	,	PUNCT
ajfa-5695	75	33	logic	logic	NOUN
ajfa-5695	75	34	,	,	PUNCT
ajfa-5695	75	35	conceptual	conceptual	ADJ
ajfa-5695	75	36	density	density	NOUN
ajfa-5695	75	37	,	,	PUNCT
ajfa-5695	75	38	human	human	ADJ
ajfa-5695	75	39	interest	interest	NOUN
ajfa-5695	75	40	,	,	PUNCT
ajfa-5695	75	41	organization	organization	NOUN
ajfa-5695	75	42	and	and	CCONJ
ajfa-5695	75	43	reinforcement	reinforcement	NOUN
ajfa-5695	75	44	are	be	AUX
ajfa-5695	75	45	not	not	PART
ajfa-5695	75	46	considered	consider	VERB
ajfa-5695	75	47	”	"	PUNCT
ajfa-5695	75	48	(	(	PUNCT
ajfa-5695	75	49	courtis	courtis	NOUN
ajfa-5695	75	50	1998	1998	NUM
ajfa-5695	75	51	,	,	PUNCT
ajfa-5695	75	52	p.	p.	NOUN
ajfa-5695	75	53	460	460	NUM
ajfa-5695	75	54	)	)	PUNCT
ajfa-5695	75	55	.	.	PUNCT
ajfa-5695	76	1	despite	despite	SCONJ
ajfa-5695	76	2	criticisms	criticism	NOUN
ajfa-5695	76	3	,	,	PUNCT
ajfa-5695	76	4	according	accord	VERB
ajfa-5695	76	5	to	to	ADP
ajfa-5695	76	6	crosier	crosier	NOUN
ajfa-5695	76	7	(	(	PUNCT
ajfa-5695	76	8	2004	2004	NUM
ajfa-5695	76	9	)	)	PUNCT
ajfa-5695	76	10	,	,	PUNCT
ajfa-5695	76	11	fre	fre	X
ajfa-5695	76	12	is	be	AUX
ajfa-5695	76	13	the	the	DET
ajfa-5695	76	14	formula	formula	NOUN
ajfa-5695	76	15	1	1	NUM
ajfa-5695	76	16	the	the	DET
ajfa-5695	76	17	formula	formula	NOUN
ajfa-5695	76	18	for	for	ADP
ajfa-5695	76	19	the	the	DET
ajfa-5695	76	20	flesch	flesch	PROPN
ajfa-5695	76	21	reading	reading	NOUN
ajfa-5695	76	22	ease	ease	NOUN
ajfa-5695	76	23	score	score	NOUN
ajfa-5695	76	24	is	be	AUX
ajfa-5695	76	25	:	:	PUNCT
ajfa-5695	76	26	206.835	206.835	NUM
ajfa-5695	76	27	(	(	PUNCT
ajfa-5695	76	28	1.015	1.015	NUM
ajfa-5695	76	29	x	x	X
ajfa-5695	76	30	<	<	X
ajfa-5695	76	31	asl	asl	X
ajfa-5695	76	32	>	>	X
ajfa-5695	76	33	)	)	PUNCT
ajfa-5695	76	34	(	(	PUNCT
ajfa-5695	76	35	84.6	84.6	NUM
ajfa-5695	76	36	x	x	SYM
ajfa-5695	76	37	<	<	X
ajfa-5695	76	38	asw	asw	PROPN
ajfa-5695	76	39	>	>	X
ajfa-5695	76	40	)	)	PUNCT
ajfa-5695	76	41	,	,	PUNCT
ajfa-5695	76	42	where	where	SCONJ
ajfa-5695	76	43	<	<	X
ajfa-5695	76	44	asl	asl	X
ajfa-5695	76	45	>	>	X
ajfa-5695	76	46	is	be	AUX
ajfa-5695	76	47	the	the	DET
ajfa-5695	76	48	average	average	ADJ
ajfa-5695	76	49	sentence	sentence	NOUN
ajfa-5695	76	50	length	length	NOUN
ajfa-5695	76	51	(	(	PUNCT
ajfa-5695	76	52	number	number	NOUN
ajfa-5695	76	53	of	of	ADP
ajfa-5695	76	54	words	word	NOUN
ajfa-5695	76	55	/	/	SYM
ajfa-5695	76	56	number	number	NOUN
ajfa-5695	76	57	of	of	ADP
ajfa-5695	76	58	sentences	sentence	NOUN
ajfa-5695	76	59	)	)	PUNCT
ajfa-5695	76	60	and	and	CCONJ
ajfa-5695	76	61	<	<	X
ajfa-5695	76	62	asw	asw	X
ajfa-5695	76	63	>	>	X
ajfa-5695	76	64	average	average	ADJ
ajfa-5695	76	65	number	number	NOUN
ajfa-5695	76	66	of	of	ADP
ajfa-5695	76	67	syllables	syllable	NOUN
ajfa-5695	76	68	per	per	ADP
ajfa-5695	76	69	word	word	NOUN
ajfa-5695	76	70	(	(	PUNCT
ajfa-5695	76	71	number	number	NOUN
ajfa-5695	76	72	of	of	ADP
ajfa-5695	76	73	syllables	syllable	NOUN
ajfa-5695	76	74	/	/	SYM
ajfa-5695	76	75	number	number	NOUN
ajfa-5695	76	76	of	of	ADP
ajfa-5695	76	77	words	word	NOUN
ajfa-5695	76	78	)	)	PUNCT
ajfa-5695	76	79	(	(	PUNCT
ajfa-5695	76	80	microsoft.com	microsoft.com	X
ajfa-5695	76	81	)	)	PUNCT
ajfa-5695	76	82	.	.	PUNCT
ajfa-5695	77	1	asian	asian	ADJ
ajfa-5695	77	2	journal	journal	PROPN
ajfa-5695	77	3	of	of	ADP
ajfa-5695	77	4	finance	finance	PROPN
ajfa-5695	77	5	&	&	CCONJ
ajfa-5695	77	6	accounting	accounting	PROPN
ajfa-5695	77	7	issn	issn	PROPN
ajfa-5695	77	8	1946	1946	NUM
ajfa-5695	77	9	-	-	PUNCT
ajfa-5695	77	10	052x	052x	PROPN
ajfa-5695	77	11	2014	2014	NUM
ajfa-5695	77	12	,	,	PUNCT
ajfa-5695	77	13	vol	vol	NOUN
ajfa-5695	77	14	.	.	PROPN
ajfa-5695	77	15	6	6	NUM
ajfa-5695	77	16	,	,	PUNCT
ajfa-5695	77	17	no	no	INTJ
ajfa-5695	77	18	.	.	NOUN
ajfa-5695	77	19	2	2	NUM
ajfa-5695	77	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	77	21	5	5	NUM
ajfa-5695	77	22	used	use	VERB
ajfa-5695	77	23	most	most	ADV
ajfa-5695	77	24	often	often	ADV
ajfa-5695	77	25	in	in	ADP
ajfa-5695	77	26	research	research	NOUN
ajfa-5695	77	27	,	,	PUNCT
ajfa-5695	77	28	and	and	CCONJ
ajfa-5695	77	29	its	its	PRON
ajfa-5695	77	30	validity	validity	NOUN
ajfa-5695	77	31	as	as	ADP
ajfa-5695	77	32	a	a	DET
ajfa-5695	77	33	measure	measure	NOUN
ajfa-5695	77	34	of	of	ADP
ajfa-5695	77	35	readability	readability	NOUN
ajfa-5695	77	36	has	have	AUX
ajfa-5695	77	37	been	be	AUX
ajfa-5695	77	38	established	establish	VERB
ajfa-5695	77	39	.	.	PUNCT
ajfa-5695	78	1	the	the	DET
ajfa-5695	78	2	irs	irs	PROPN
ajfa-5695	78	3	has	have	AUX
ajfa-5695	78	4	also	also	ADV
ajfa-5695	78	5	used	use	VERB
ajfa-5695	78	6	the	the	DET
ajfa-5695	78	7	fre	fre	ADJ
ajfa-5695	78	8	index	index	NOUN
ajfa-5695	78	9	to	to	PART
ajfa-5695	78	10	evaluate	evaluate	VERB
ajfa-5695	78	11	tax	tax	NOUN
ajfa-5695	78	12	forms	form	NOUN
ajfa-5695	78	13	and	and	CCONJ
ajfa-5695	78	14	instruction	instruction	NOUN
ajfa-5695	78	15	booklets	booklet	NOUN
ajfa-5695	78	16	.	.	PUNCT
ajfa-5695	79	1	in	in	ADP
ajfa-5695	79	2	a	a	DET
ajfa-5695	79	3	review	review	NOUN
ajfa-5695	79	4	article	article	NOUN
ajfa-5695	79	5	,	,	PUNCT
ajfa-5695	79	6	jones	jones	PROPN
ajfa-5695	79	7	and	and	CCONJ
ajfa-5695	79	8	shoemaker	shoemaker	PROPN
ajfa-5695	79	9	(	(	PUNCT
ajfa-5695	79	10	1994	1994	NUM
ajfa-5695	79	11	)	)	PUNCT
ajfa-5695	79	12	identified	identify	VERB
ajfa-5695	79	13	thirty	thirty	NUM
ajfa-5695	79	14	-	-	PUNCT
ajfa-5695	79	15	two	two	NUM
ajfa-5695	79	16	empirically	empirically	ADV
ajfa-5695	79	17	based	base	VERB
ajfa-5695	79	18	,	,	PUNCT
ajfa-5695	79	19	readability	readability	NOUN
ajfa-5695	79	20	studies	study	NOUN
ajfa-5695	79	21	in	in	ADP
ajfa-5695	79	22	accounting	accounting	NOUN
ajfa-5695	79	23	research	research	NOUN
ajfa-5695	79	24	(	(	PUNCT
ajfa-5695	79	25	limited	limit	VERB
ajfa-5695	79	26	to	to	ADP
ajfa-5695	79	27	english	english	PROPN
ajfa-5695	79	28	speaking	speak	VERB
ajfa-5695	79	29	countries	country	NOUN
ajfa-5695	79	30	)	)	PUNCT
ajfa-5695	79	31	.	.	PUNCT
ajfa-5695	80	1	they	they	PRON
ajfa-5695	80	2	found	find	VERB
ajfa-5695	80	3	that	that	SCONJ
ajfa-5695	80	4	researchers	researcher	NOUN
ajfa-5695	80	5	used	use	VERB
ajfa-5695	80	6	a	a	DET
ajfa-5695	80	7	flesch	flesch	PROPN
ajfa-5695	80	8	-	-	PUNCT
ajfa-5695	80	9	based	base	VERB
ajfa-5695	80	10	test	test	NOUN
ajfa-5695	80	11	in	in	ADP
ajfa-5695	80	12	26	26	NUM
ajfa-5695	80	13	of	of	ADP
ajfa-5695	80	14	the	the	DET
ajfa-5695	80	15	32	32	NUM
ajfa-5695	80	16	studies	study	NOUN
ajfa-5695	80	17	and	and	CCONJ
ajfa-5695	80	18	only	only	ADV
ajfa-5695	80	19	11	11	NUM
ajfa-5695	80	20	of	of	ADP
ajfa-5695	80	21	the	the	DET
ajfa-5695	80	22	32	32	NUM
ajfa-5695	80	23	studies	study	NOUN
ajfa-5695	80	24	used	use	VERB
ajfa-5695	80	25	more	more	ADJ
ajfa-5695	80	26	than	than	ADP
ajfa-5695	80	27	one	one	NUM
ajfa-5695	80	28	test	test	NOUN
ajfa-5695	80	29	of	of	ADP
ajfa-5695	80	30	readability	readability	NOUN
ajfa-5695	80	31	.	.	PUNCT
ajfa-5695	81	1	more	more	ADV
ajfa-5695	81	2	recently	recently	ADV
ajfa-5695	81	3	,	,	PUNCT
ajfa-5695	81	4	chiang	chiang	PROPN
ajfa-5695	81	5	,	,	PUNCT
ajfa-5695	81	6	et	et	PROPN
ajfa-5695	81	7	al	al	PROPN
ajfa-5695	81	8	.	.	PUNCT
ajfa-5695	81	9	(	(	PUNCT
ajfa-5695	81	10	2008	2008	NUM
ajfa-5695	81	11	)	)	PUNCT
ajfa-5695	81	12	found	find	VERB
ajfa-5695	81	13	that	that	SCONJ
ajfa-5695	81	14	the	the	DET
ajfa-5695	81	15	readability	readability	NOUN
ajfa-5695	81	16	scores	score	NOUN
ajfa-5695	81	17	obtained	obtain	VERB
ajfa-5695	81	18	using	use	VERB
ajfa-5695	81	19	the	the	DET
ajfa-5695	81	20	flesh	flesh	NOUN
ajfa-5695	81	21	reading	reading	NOUN
ajfa-5695	81	22	ease	ease	NOUN
ajfa-5695	81	23	,	,	PUNCT
ajfa-5695	81	24	flesch	flesch	PROPN
ajfa-5695	81	25	-	-	PUNCT
ajfa-5695	81	26	kincaid	kincaid	PROPN
ajfa-5695	81	27	grade	grade	PROPN
ajfa-5695	81	28	level	level	NOUN
ajfa-5695	81	29	index	index	NOUN
ajfa-5695	81	30	,	,	PUNCT
ajfa-5695	81	31	gunning	gunning	NOUN
ajfa-5695	81	32	’s	’s	PROPN
ajfa-5695	81	33	fog	fog	PROPN
ajfa-5695	81	34	index	index	PROPN
ajfa-5695	81	35	,	,	PUNCT
ajfa-5695	81	36	and	and	CCONJ
ajfa-5695	81	37	the	the	DET
ajfa-5695	81	38	smog	smog	NOUN
ajfa-5695	81	39	procedure	procedure	NOUN
ajfa-5695	81	40	were	be	AUX
ajfa-5695	81	41	highly	highly	ADV
ajfa-5695	81	42	correlated	correlate	VERB
ajfa-5695	81	43	(	(	PUNCT
ajfa-5695	81	44	p	p	X
ajfa-5695	81	45	<	<	X
ajfa-5695	81	46	0.0001	0.0001	NUM
ajfa-5695	81	47	)	)	PUNCT
ajfa-5695	81	48	indicating	indicate	VERB
ajfa-5695	81	49	consistency	consistency	NOUN
ajfa-5695	81	50	among	among	ADP
ajfa-5695	81	51	the	the	DET
ajfa-5695	81	52	four	four	NUM
ajfa-5695	81	53	measures	measure	NOUN
ajfa-5695	81	54	.	.	PUNCT
ajfa-5695	82	1	this	this	DET
ajfa-5695	82	2	consistency	consistency	NOUN
ajfa-5695	82	3	implies	imply	VERB
ajfa-5695	82	4	that	that	SCONJ
ajfa-5695	82	5	a	a	DET
ajfa-5695	82	6	researcher	researcher	NOUN
ajfa-5695	82	7	need	need	AUX
ajfa-5695	82	8	only	only	ADV
ajfa-5695	82	9	use	use	VERB
ajfa-5695	82	10	one	one	NUM
ajfa-5695	82	11	of	of	ADP
ajfa-5695	82	12	these	these	DET
ajfa-5695	82	13	four	four	NUM
ajfa-5695	82	14	methods	method	NOUN
ajfa-5695	82	15	and	and	CCONJ
ajfa-5695	82	16	expect	expect	VERB
ajfa-5695	82	17	reliable	reliable	ADJ
ajfa-5695	82	18	results	result	NOUN
ajfa-5695	82	19	(	(	PUNCT
ajfa-5695	82	20	chiang	chiang	PROPN
ajfa-5695	82	21	et	et	PROPN
ajfa-5695	82	22	al	al	PROPN
ajfa-5695	82	23	.	.	PROPN
ajfa-5695	82	24	2008	2008	NUM
ajfa-5695	82	25	)	)	PUNCT
ajfa-5695	82	26	.	.	PUNCT
ajfa-5695	83	1	therefore	therefore	ADV
ajfa-5695	83	2	,	,	PUNCT
ajfa-5695	83	3	because	because	SCONJ
ajfa-5695	83	4	of	of	ADP
ajfa-5695	83	5	its	its	PRON
ajfa-5695	83	6	extensive	extensive	ADJ
ajfa-5695	83	7	use	use	NOUN
ajfa-5695	83	8	in	in	ADP
ajfa-5695	83	9	research	research	NOUN
ajfa-5695	83	10	and	and	CCONJ
ajfa-5695	83	11	ease	ease	NOUN
ajfa-5695	83	12	in	in	ADP
ajfa-5695	83	13	calculating	calculate	VERB
ajfa-5695	83	14	,	,	PUNCT
ajfa-5695	83	15	i	i	PRON
ajfa-5695	83	16	have	have	AUX
ajfa-5695	83	17	selected	select	VERB
ajfa-5695	83	18	the	the	DET
ajfa-5695	83	19	fre	fre	ADJ
ajfa-5695	83	20	score	score	NOUN
ajfa-5695	83	21	as	as	SCONJ
ajfa-5695	83	22	calculated	calculate	VERB
ajfa-5695	83	23	in	in	ADP
ajfa-5695	83	24	microsoft	microsoft	PROPN
ajfa-5695	83	25	word	word	NOUN
ajfa-5695	83	26	to	to	PART
ajfa-5695	83	27	evaluate	evaluate	VERB
ajfa-5695	83	28	the	the	DET
ajfa-5695	83	29	readability	readability	NOUN
ajfa-5695	83	30	of	of	ADP
ajfa-5695	83	31	annual	annual	ADJ
ajfa-5695	83	32	reports	report	NOUN
ajfa-5695	83	33	of	of	ADP
ajfa-5695	83	34	sample	sample	NOUN
ajfa-5695	83	35	companies	company	NOUN
ajfa-5695	83	36	.	.	PUNCT
ajfa-5695	84	1	2.3	2.3	NUM
ajfa-5695	84	2	culture	culture	NOUN
ajfa-5695	84	3	and	and	CCONJ
ajfa-5695	84	4	readability	readability	NOUN
ajfa-5695	84	5	hofstede	hofstede	NOUN
ajfa-5695	84	6	(	(	PUNCT
ajfa-5695	84	7	1980	1980	NUM
ajfa-5695	84	8	)	)	PUNCT
ajfa-5695	84	9	defines	define	VERB
ajfa-5695	84	10	culture	culture	NOUN
ajfa-5695	84	11	as	as	ADP
ajfa-5695	84	12	‘	'	PUNCT
ajfa-5695	84	13	the	the	DET
ajfa-5695	84	14	collective	collective	ADJ
ajfa-5695	84	15	programming	programming	NOUN
ajfa-5695	84	16	of	of	ADP
ajfa-5695	84	17	the	the	DET
ajfa-5695	84	18	mind	mind	NOUN
ajfa-5695	84	19	which	which	PRON
ajfa-5695	84	20	distinguishes	distinguish	VERB
ajfa-5695	84	21	the	the	DET
ajfa-5695	84	22	members	member	NOUN
ajfa-5695	84	23	of	of	ADP
ajfa-5695	84	24	one	one	NUM
ajfa-5695	84	25	human	human	ADJ
ajfa-5695	84	26	group	group	NOUN
ajfa-5695	84	27	from	from	ADP
ajfa-5695	84	28	another	another	PRON
ajfa-5695	84	29	’	'	PUNCT
ajfa-5695	84	30	and	and	CCONJ
ajfa-5695	84	31	gray	gray	ADJ
ajfa-5695	84	32	’s	’s	PART
ajfa-5695	84	33	(	(	PUNCT
ajfa-5695	84	34	1988	1988	NUM
ajfa-5695	84	35	)	)	PUNCT
ajfa-5695	84	36	theory	theory	NOUN
ajfa-5695	84	37	explains	explain	VERB
ajfa-5695	84	38	how	how	SCONJ
ajfa-5695	84	39	culture	culture	NOUN
ajfa-5695	84	40	affects	affect	VERB
ajfa-5695	84	41	the	the	DET
ajfa-5695	84	42	development	development	NOUN
ajfa-5695	84	43	of	of	ADP
ajfa-5695	84	44	businesses	business	NOUN
ajfa-5695	84	45	and	and	CCONJ
ajfa-5695	84	46	their	their	PRON
ajfa-5695	84	47	institutions	institution	NOUN
ajfa-5695	84	48	,	,	PUNCT
ajfa-5695	84	49	including	include	VERB
ajfa-5695	84	50	accounting	accounting	NOUN
ajfa-5695	84	51	systems	system	NOUN
ajfa-5695	84	52	.	.	PUNCT
ajfa-5695	85	1	gray	gray	PROPN
ajfa-5695	85	2	’s	’s	PART
ajfa-5695	85	3	model	model	NOUN
ajfa-5695	85	4	defines	define	VERB
ajfa-5695	85	5	four	four	NUM
ajfa-5695	85	6	accounting	accounting	NOUN
ajfa-5695	85	7	values	value	NOUN
ajfa-5695	85	8	which	which	PRON
ajfa-5695	85	9	are	be	AUX
ajfa-5695	85	10	linked	link	VERB
ajfa-5695	85	11	to	to	ADP
ajfa-5695	85	12	hofstede	hofstede	VERB
ajfa-5695	85	13	’s	’s	PART
ajfa-5695	85	14	societal	societal	ADJ
ajfa-5695	85	15	values	value	NOUN
ajfa-5695	85	16	.	.	PUNCT
ajfa-5695	86	1	these	these	DET
ajfa-5695	86	2	accounting	accounting	NOUN
ajfa-5695	86	3	values	value	NOUN
ajfa-5695	86	4	are	be	AUX
ajfa-5695	86	5	“	"	PUNCT
ajfa-5695	86	6	professionalism	professionalism	NOUN
ajfa-5695	86	7	,	,	PUNCT
ajfa-5695	86	8	uniformity	uniformity	NOUN
ajfa-5695	86	9	,	,	PUNCT
ajfa-5695	86	10	conservatism	conservatism	NOUN
ajfa-5695	86	11	,	,	PUNCT
ajfa-5695	86	12	and	and	CCONJ
ajfa-5695	86	13	secrecy	secrecy	NOUN
ajfa-5695	86	14	”	"	PUNCT
ajfa-5695	86	15	.	.	PUNCT
ajfa-5695	87	1	gray	gray	ADJ
ajfa-5695	87	2	(	(	PUNCT
ajfa-5695	87	3	1988	1988	NUM
ajfa-5695	87	4	,	,	PUNCT
ajfa-5695	87	5	p.	p.	NOUN
ajfa-5695	87	6	8)	8)	NUM
ajfa-5695	87	7	describes	describe	VERB
ajfa-5695	87	8	the	the	DET
ajfa-5695	87	9	secrecy	secrecy	NOUN
ajfa-5695	87	10	versus	versus	ADP
ajfa-5695	87	11	transparency	transparency	NOUN
ajfa-5695	87	12	as	as	ADP
ajfa-5695	87	13	a	a	DET
ajfa-5695	87	14	“	"	PUNCT
ajfa-5695	87	15	a	a	DET
ajfa-5695	87	16	preference	preference	NOUN
ajfa-5695	87	17	for	for	ADP
ajfa-5695	87	18	confidentiality	confidentiality	NOUN
ajfa-5695	87	19	and	and	CCONJ
ajfa-5695	87	20	the	the	DET
ajfa-5695	87	21	restriction	restriction	NOUN
ajfa-5695	87	22	of	of	ADP
ajfa-5695	87	23	disclosure	disclosure	NOUN
ajfa-5695	87	24	of	of	ADP
ajfa-5695	87	25	information	information	NOUN
ajfa-5695	87	26	about	about	ADP
ajfa-5695	87	27	the	the	DET
ajfa-5695	87	28	business	business	NOUN
ajfa-5695	87	29	only	only	ADV
ajfa-5695	87	30	to	to	ADP
ajfa-5695	87	31	those	those	PRON
ajfa-5695	87	32	who	who	PRON
ajfa-5695	87	33	are	be	AUX
ajfa-5695	87	34	closely	closely	ADV
ajfa-5695	87	35	involved	involve	VERB
ajfa-5695	87	36	with	with	ADP
ajfa-5695	87	37	its	its	PRON
ajfa-5695	87	38	management	management	NOUN
ajfa-5695	87	39	and	and	CCONJ
ajfa-5695	87	40	financing	financing	NOUN
ajfa-5695	87	41	as	as	SCONJ
ajfa-5695	87	42	opposed	oppose	VERB
ajfa-5695	87	43	to	to	ADP
ajfa-5695	87	44	a	a	DET
ajfa-5695	87	45	more	more	ADV
ajfa-5695	87	46	transparent	transparent	ADJ
ajfa-5695	87	47	,	,	PUNCT
ajfa-5695	87	48	open	open	ADJ
ajfa-5695	87	49	,	,	PUNCT
ajfa-5695	87	50	and	and	CCONJ
ajfa-5695	87	51	publicly	publicly	ADV
ajfa-5695	87	52	accountable	accountable	ADJ
ajfa-5695	87	53	approach	approach	NOUN
ajfa-5695	87	54	.	.	PUNCT
ajfa-5695	87	55	”	"	PUNCT
ajfa-5695	88	1	gray	gray	ADJ
ajfa-5695	88	2	(	(	PUNCT
ajfa-5695	88	3	1988	1988	NUM
ajfa-5695	88	4	)	)	PUNCT
ajfa-5695	88	5	states	state	VERB
ajfa-5695	88	6	that	that	SCONJ
ajfa-5695	88	7	secrecy	secrecy	NOUN
ajfa-5695	88	8	is	be	AUX
ajfa-5695	88	9	positively	positively	ADV
ajfa-5695	88	10	correlated	correlate	VERB
ajfa-5695	88	11	with	with	ADP
ajfa-5695	88	12	uncertainty	uncertainty	NOUN
ajfa-5695	88	13	avoidance	avoidance	NOUN
ajfa-5695	88	14	and	and	CCONJ
ajfa-5695	88	15	power	power	NOUN
ajfa-5695	88	16	distance	distance	NOUN
ajfa-5695	88	17	and	and	CCONJ
ajfa-5695	88	18	negatively	negatively	ADV
ajfa-5695	88	19	correlated	correlate	VERB
ajfa-5695	88	20	with	with	ADP
ajfa-5695	88	21	individualism	individualism	NOUN
ajfa-5695	88	22	.	.	PUNCT
ajfa-5695	89	1	hofstede	hofstede	NOUN
ajfa-5695	89	2	(	(	PUNCT
ajfa-5695	89	3	1980	1980	NUM
ajfa-5695	89	4	)	)	PUNCT
ajfa-5695	89	5	states	state	VERB
ajfa-5695	89	6	that	that	SCONJ
ajfa-5695	89	7	individualism	individualism	NOUN
ajfa-5695	89	8	represents	represent	VERB
ajfa-5695	89	9	the	the	DET
ajfa-5695	89	10	degree	degree	NOUN
ajfa-5695	89	11	of	of	ADP
ajfa-5695	89	12	separateness	separateness	NOUN
ajfa-5695	89	13	within	within	ADP
ajfa-5695	89	14	a	a	DET
ajfa-5695	89	15	society	society	NOUN
ajfa-5695	89	16	and	and	CCONJ
ajfa-5695	89	17	a	a	DET
ajfa-5695	89	18	preference	preference	NOUN
ajfa-5695	89	19	for	for	ADP
ajfa-5695	89	20	a	a	DET
ajfa-5695	89	21	loosely	loosely	ADV
ajfa-5695	89	22	knit	knit	VERB
ajfa-5695	89	23	social	social	ADJ
ajfa-5695	89	24	framework	framework	NOUN
ajfa-5695	89	25	in	in	ADP
ajfa-5695	89	26	society	society	NOUN
ajfa-5695	89	27	in	in	ADP
ajfa-5695	89	28	which	which	PRON
ajfa-5695	89	29	individuals	individual	NOUN
ajfa-5695	89	30	are	be	AUX
ajfa-5695	89	31	supposed	suppose	VERB
ajfa-5695	89	32	to	to	PART
ajfa-5695	89	33	take	take	VERB
ajfa-5695	89	34	care	care	NOUN
ajfa-5695	89	35	of	of	ADP
ajfa-5695	89	36	themselves	themselves	PRON
ajfa-5695	89	37	.	.	PUNCT
ajfa-5695	90	1	power	power	NOUN
ajfa-5695	90	2	distance	distance	NOUN
ajfa-5695	90	3	denotes	denote	VERB
ajfa-5695	90	4	the	the	DET
ajfa-5695	90	5	dispersion	dispersion	NOUN
ajfa-5695	90	6	of	of	ADP
ajfa-5695	90	7	authority	authority	NOUN
ajfa-5695	90	8	in	in	ADP
ajfa-5695	90	9	a	a	DET
ajfa-5695	90	10	society	society	NOUN
ajfa-5695	90	11	.	.	PUNCT
ajfa-5695	91	1	in	in	ADP
ajfa-5695	91	2	a	a	DET
ajfa-5695	91	3	society	society	NOUN
ajfa-5695	91	4	with	with	ADP
ajfa-5695	91	5	a	a	DET
ajfa-5695	91	6	high	high	ADJ
ajfa-5695	91	7	power	power	NOUN
ajfa-5695	91	8	distance	distance	NOUN
ajfa-5695	91	9	,	,	PUNCT
ajfa-5695	91	10	for	for	ADP
ajfa-5695	91	11	example	example	NOUN
ajfa-5695	91	12	,	,	PUNCT
ajfa-5695	91	13	there	there	PRON
ajfa-5695	91	14	is	be	VERB
ajfa-5695	91	15	less	less	ADJ
ajfa-5695	91	16	dispersion	dispersion	NOUN
ajfa-5695	91	17	of	of	ADP
ajfa-5695	91	18	and	and	CCONJ
ajfa-5695	91	19	less	less	ADJ
ajfa-5695	91	20	questioning	questioning	NOUN
ajfa-5695	91	21	of	of	ADP
ajfa-5695	91	22	authority	authority	NOUN
ajfa-5695	91	23	figures	figure	NOUN
ajfa-5695	91	24	and	and	CCONJ
ajfa-5695	91	25	vice	vice	NOUN
ajfa-5695	91	26	-	-	NOUN
ajfa-5695	91	27	versa	versa	NOUN
ajfa-5695	91	28	.	.	PUNCT
ajfa-5695	92	1	the	the	DET
ajfa-5695	92	2	cultural	cultural	ADJ
ajfa-5695	92	3	dimension	dimension	NOUN
ajfa-5695	92	4	of	of	ADP
ajfa-5695	92	5	uncertainty	uncertainty	NOUN
ajfa-5695	92	6	avoidance	avoidance	NOUN
ajfa-5695	92	7	signifies	signify	VERB
ajfa-5695	92	8	the	the	DET
ajfa-5695	92	9	degree	degree	NOUN
ajfa-5695	92	10	to	to	PART
ajfa-5695	92	11	which	which	PRON
ajfa-5695	92	12	a	a	DET
ajfa-5695	92	13	society	society	NOUN
ajfa-5695	92	14	can	can	AUX
ajfa-5695	92	15	accept	accept	VERB
ajfa-5695	92	16	uncertainty	uncertainty	NOUN
ajfa-5695	92	17	and	and	CCONJ
ajfa-5695	92	18	ambiguity	ambiguity	NOUN
ajfa-5695	92	19	.	.	PUNCT
ajfa-5695	93	1	hope	hope	VERB
ajfa-5695	93	2	et	et	PROPN
ajfa-5695	93	3	al	al	PROPN
ajfa-5695	93	4	.	.	PROPN
ajfa-5695	94	1	(	(	PUNCT
ajfa-5695	94	2	2008	2008	NUM
ajfa-5695	94	3	)	)	PUNCT
ajfa-5695	94	4	argue	argue	VERB
ajfa-5695	94	5	that	that	SCONJ
ajfa-5695	94	6	uncertainty	uncertainty	NOUN
ajfa-5695	94	7	-	-	PUNCT
ajfa-5695	94	8	avoiding	avoid	VERB
ajfa-5695	94	9	societies	society	NOUN
ajfa-5695	94	10	are	be	AUX
ajfa-5695	94	11	expected	expect	VERB
ajfa-5695	94	12	to	to	PART
ajfa-5695	94	13	be	be	AUX
ajfa-5695	94	14	more	more	ADV
ajfa-5695	94	15	secretive	secretive	ADJ
ajfa-5695	94	16	so	so	SCONJ
ajfa-5695	94	17	as	as	SCONJ
ajfa-5695	94	18	to	to	PART
ajfa-5695	94	19	avoid	avoid	VERB
ajfa-5695	94	20	potential	potential	ADJ
ajfa-5695	94	21	conflict	conflict	NOUN
ajfa-5695	94	22	with	with	ADP
ajfa-5695	94	23	outsiders	outsider	NOUN
ajfa-5695	94	24	.	.	PUNCT
ajfa-5695	95	1	when	when	SCONJ
ajfa-5695	95	2	power	power	NOUN
ajfa-5695	95	3	distance	distance	NOUN
ajfa-5695	95	4	is	be	AUX
ajfa-5695	95	5	large	large	ADJ
ajfa-5695	95	6	,	,	PUNCT
ajfa-5695	95	7	managers	manager	NOUN
ajfa-5695	95	8	are	be	AUX
ajfa-5695	95	9	expected	expect	VERB
ajfa-5695	95	10	to	to	PART
ajfa-5695	95	11	hide	hide	VERB
ajfa-5695	95	12	and	and	CCONJ
ajfa-5695	95	13	not	not	PART
ajfa-5695	95	14	disclose	disclose	VERB
ajfa-5695	95	15	information	information	NOUN
ajfa-5695	95	16	to	to	PART
ajfa-5695	95	17	preserve	preserve	VERB
ajfa-5695	95	18	power	power	NOUN
ajfa-5695	95	19	inequalities	inequality	NOUN
ajfa-5695	95	20	.	.	PUNCT
ajfa-5695	96	1	in	in	ADP
ajfa-5695	96	2	addition	addition	NOUN
ajfa-5695	96	3	,	,	PUNCT
ajfa-5695	96	4	individualistic	individualistic	ADJ
ajfa-5695	96	5	societies	society	NOUN
ajfa-5695	96	6	are	be	AUX
ajfa-5695	96	7	expected	expect	VERB
ajfa-5695	96	8	to	to	PART
ajfa-5695	96	9	be	be	AUX
ajfa-5695	96	10	less	less	ADV
ajfa-5695	96	11	secretive	secretive	ADJ
ajfa-5695	96	12	than	than	ADP
ajfa-5695	96	13	collectivist	collectivist	ADJ
ajfa-5695	96	14	societies	society	NOUN
ajfa-5695	96	15	,	,	PUNCT
ajfa-5695	96	16	where	where	SCONJ
ajfa-5695	96	17	people	people	NOUN
ajfa-5695	96	18	share	share	VERB
ajfa-5695	96	19	the	the	DET
ajfa-5695	96	20	common	common	ADJ
ajfa-5695	96	21	beliefs	belief	NOUN
ajfa-5695	96	22	and	and	CCONJ
ajfa-5695	96	23	possibly	possibly	ADV
ajfa-5695	96	24	information	information	NOUN
ajfa-5695	96	25	.	.	PUNCT
ajfa-5695	97	1	3	3	X
ajfa-5695	97	2	.	.	X
ajfa-5695	97	3	hypotheses	hypothese	VERB
ajfa-5695	97	4	development	development	NOUN
ajfa-5695	97	5	agency	agency	NOUN
ajfa-5695	97	6	theory	theory	NOUN
ajfa-5695	97	7	(	(	PUNCT
ajfa-5695	97	8	jensen	jensen	PROPN
ajfa-5695	97	9	and	and	CCONJ
ajfa-5695	97	10	meckling	meckling	NOUN
ajfa-5695	97	11	,	,	PUNCT
ajfa-5695	97	12	1976	1976	NUM
ajfa-5695	97	13	)	)	PUNCT
ajfa-5695	97	14	predicts	predict	VERB
ajfa-5695	97	15	that	that	SCONJ
ajfa-5695	97	16	due	due	ADP
ajfa-5695	97	17	to	to	ADP
ajfa-5695	97	18	the	the	DET
ajfa-5695	97	19	information	information	NOUN
ajfa-5695	97	20	asymmetry	asymmetry	NOUN
ajfa-5695	97	21	between	between	ADP
ajfa-5695	97	22	a	a	DET
ajfa-5695	97	23	principal	principal	NOUN
ajfa-5695	97	24	(	(	PUNCT
ajfa-5695	97	25	owner	owner	NOUN
ajfa-5695	97	26	)	)	PUNCT
ajfa-5695	97	27	and	and	CCONJ
ajfa-5695	97	28	an	an	DET
ajfa-5695	97	29	agent	agent	NOUN
ajfa-5695	97	30	(	(	PUNCT
ajfa-5695	97	31	manager	manager	NOUN
ajfa-5695	97	32	)	)	PUNCT
ajfa-5695	97	33	,	,	PUNCT
ajfa-5695	97	34	there	there	PRON
ajfa-5695	97	35	is	be	VERB
ajfa-5695	97	36	a	a	DET
ajfa-5695	97	37	moral	moral	ADJ
ajfa-5695	97	38	hazard	hazard	NOUN
ajfa-5695	97	39	problem	problem	NOUN
ajfa-5695	97	40	–	–	PUNCT
ajfa-5695	97	41	the	the	DET
ajfa-5695	97	42	possibility	possibility	NOUN
ajfa-5695	97	43	that	that	SCONJ
ajfa-5695	97	44	an	an	DET
ajfa-5695	97	45	agent	agent	NOUN
ajfa-5695	97	46	will	will	AUX
ajfa-5695	97	47	exploit	exploit	VERB
ajfa-5695	97	48	the	the	DET
ajfa-5695	97	49	principal	principal	NOUN
ajfa-5695	97	50	’s	’s	PART
ajfa-5695	97	51	assets	asset	NOUN
ajfa-5695	97	52	for	for	ADP
ajfa-5695	97	53	his	his	PRON
ajfa-5695	97	54	self	self	NOUN
ajfa-5695	97	55	-	-	PUNCT
ajfa-5695	97	56	interest	interest	NOUN
ajfa-5695	97	57	.	.	PUNCT
ajfa-5695	98	1	this	this	DET
ajfa-5695	98	2	theory	theory	NOUN
ajfa-5695	98	3	asian	asian	PROPN
ajfa-5695	98	4	journal	journal	PROPN
ajfa-5695	98	5	of	of	ADP
ajfa-5695	98	6	finance	finance	PROPN
ajfa-5695	98	7	&	&	CCONJ
ajfa-5695	98	8	accounting	accounting	PROPN
ajfa-5695	98	9	issn	issn	PROPN
ajfa-5695	98	10	1946	1946	NUM
ajfa-5695	98	11	-	-	PUNCT
ajfa-5695	98	12	052x	052x	PROPN
ajfa-5695	98	13	2014	2014	NUM
ajfa-5695	98	14	,	,	PUNCT
ajfa-5695	98	15	vol	vol	NOUN
ajfa-5695	98	16	.	.	PROPN
ajfa-5695	98	17	6	6	NUM
ajfa-5695	98	18	,	,	PUNCT
ajfa-5695	98	19	no	no	INTJ
ajfa-5695	98	20	.	.	NOUN
ajfa-5695	98	21	2	2	NUM
ajfa-5695	98	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	98	23	6	6	NUM
ajfa-5695	98	24	predicts	predict	VERB
ajfa-5695	98	25	that	that	SCONJ
ajfa-5695	98	26	both	both	PRON
ajfa-5695	98	27	agents	agent	NOUN
ajfa-5695	98	28	and	and	CCONJ
ajfa-5695	98	29	principals	principal	NOUN
ajfa-5695	98	30	recognize	recognize	VERB
ajfa-5695	98	31	that	that	SCONJ
ajfa-5695	98	32	it	it	PRON
ajfa-5695	98	33	can	can	AUX
ajfa-5695	98	34	be	be	AUX
ajfa-5695	98	35	beneficial	beneficial	ADJ
ajfa-5695	98	36	to	to	PART
ajfa-5695	98	37	reduce	reduce	VERB
ajfa-5695	98	38	this	this	DET
ajfa-5695	98	39	information	information	NOUN
ajfa-5695	98	40	asymmetry	asymmetry	NOUN
ajfa-5695	98	41	by	by	ADP
ajfa-5695	98	42	providing	provide	VERB
ajfa-5695	98	43	accounting	accounting	NOUN
ajfa-5695	98	44	disclosures	disclosure	NOUN
ajfa-5695	98	45	.	.	PUNCT
ajfa-5695	99	1	however	however	ADV
ajfa-5695	99	2	,	,	PUNCT
ajfa-5695	99	3	hope	hope	VERB
ajfa-5695	99	4	et	et	PROPN
ajfa-5695	99	5	al	al	PROPN
ajfa-5695	99	6	.	.	PROPN
ajfa-5695	99	7	,	,	PUNCT
ajfa-5695	99	8	(	(	PUNCT
ajfa-5695	99	9	2008	2008	NUM
ajfa-5695	99	10	)	)	PUNCT
ajfa-5695	99	11	argue	argue	VERB
ajfa-5695	99	12	that	that	SCONJ
ajfa-5695	99	13	even	even	ADV
ajfa-5695	99	14	for	for	ADP
ajfa-5695	99	15	managers	manager	NOUN
ajfa-5695	99	16	with	with	ADP
ajfa-5695	99	17	an	an	DET
ajfa-5695	99	18	incentive	incentive	NOUN
ajfa-5695	99	19	to	to	PART
ajfa-5695	99	20	share	share	VERB
ajfa-5695	99	21	information	information	NOUN
ajfa-5695	99	22	for	for	ADP
ajfa-5695	99	23	reducing	reduce	VERB
ajfa-5695	99	24	information	information	NOUN
ajfa-5695	99	25	asymmetry	asymmetry	NOUN
ajfa-5695	99	26	,	,	PUNCT
ajfa-5695	99	27	their	their	PRON
ajfa-5695	99	28	cultural	cultural	ADJ
ajfa-5695	99	29	tendency	tendency	NOUN
ajfa-5695	99	30	to	to	PART
ajfa-5695	99	31	be	be	AUX
ajfa-5695	99	32	secretive	secretive	ADJ
ajfa-5695	99	33	might	might	AUX
ajfa-5695	99	34	conflict	conflict	VERB
ajfa-5695	99	35	with	with	ADP
ajfa-5695	99	36	such	such	ADJ
ajfa-5695	99	37	incentives	incentive	NOUN
ajfa-5695	99	38	.	.	PUNCT
ajfa-5695	100	1	therefore	therefore	ADV
ajfa-5695	100	2	,	,	PUNCT
ajfa-5695	100	3	it	it	PRON
ajfa-5695	100	4	can	can	AUX
ajfa-5695	100	5	be	be	AUX
ajfa-5695	100	6	argued	argue	VERB
ajfa-5695	100	7	that	that	SCONJ
ajfa-5695	100	8	companies	company	NOUN
ajfa-5695	100	9	that	that	PRON
ajfa-5695	100	10	want	want	VERB
ajfa-5695	100	11	to	to	PART
ajfa-5695	100	12	reduce	reduce	VERB
ajfa-5695	100	13	information	information	NOUN
ajfa-5695	100	14	asymmetry	asymmetry	NOUN
ajfa-5695	100	15	will	will	AUX
ajfa-5695	100	16	provide	provide	VERB
ajfa-5695	100	17	their	their	PRON
ajfa-5695	100	18	annual	annual	ADJ
ajfa-5695	100	19	reports	report	NOUN
ajfa-5695	100	20	in	in	ADP
ajfa-5695	100	21	a	a	DET
ajfa-5695	100	22	clearly	clearly	ADV
ajfa-5695	100	23	readable	readable	ADJ
ajfa-5695	100	24	format	format	NOUN
ajfa-5695	100	25	.	.	PUNCT
ajfa-5695	101	1	however	however	ADV
ajfa-5695	101	2	,	,	PUNCT
ajfa-5695	101	3	companies	company	NOUN
ajfa-5695	101	4	from	from	ADP
ajfa-5695	101	5	countries	country	NOUN
ajfa-5695	101	6	whose	whose	DET
ajfa-5695	101	7	culture	culture	NOUN
ajfa-5695	101	8	inherently	inherently	ADV
ajfa-5695	101	9	secretive	secretive	ADJ
ajfa-5695	101	10	will	will	AUX
ajfa-5695	101	11	try	try	VERB
ajfa-5695	101	12	to	to	PART
ajfa-5695	101	13	hide	hide	VERB
ajfa-5695	101	14	information	information	NOUN
ajfa-5695	101	15	by	by	ADP
ajfa-5695	101	16	burying	bury	VERB
ajfa-5695	101	17	it	it	PRON
ajfa-5695	101	18	in	in	ADP
ajfa-5695	101	19	complex	complex	ADJ
ajfa-5695	101	20	language	language	NOUN
ajfa-5695	101	21	.	.	PUNCT
ajfa-5695	102	1	warner	warner	PROPN
ajfa-5695	102	2	(	(	PUNCT
ajfa-5695	102	3	2003	2003	NUM
ajfa-5695	102	4	)	)	PUNCT
ajfa-5695	102	5	shows	show	VERB
ajfa-5695	102	6	that	that	SCONJ
ajfa-5695	102	7	all	all	DET
ajfa-5695	102	8	asian	asian	ADJ
ajfa-5695	102	9	countries	country	NOUN
ajfa-5695	102	10	have	have	VERB
ajfa-5695	102	11	a	a	DET
ajfa-5695	102	12	distinct	distinct	ADJ
ajfa-5695	102	13	cultural	cultural	ADJ
ajfa-5695	102	14	framework	framework	NOUN
ajfa-5695	102	15	and	and	CCONJ
ajfa-5695	102	16	in	in	ADP
ajfa-5695	102	17	many	many	ADJ
ajfa-5695	102	18	cases	case	NOUN
ajfa-5695	102	19	a	a	DET
ajfa-5695	102	20	form	form	NOUN
ajfa-5695	102	21	of	of	ADP
ajfa-5695	102	22	management	management	NOUN
ajfa-5695	102	23	with	with	ADP
ajfa-5695	102	24	local	local	ADJ
ajfa-5695	102	25	characteristics	characteristic	NOUN
ajfa-5695	102	26	.	.	PUNCT
ajfa-5695	103	1	more	more	ADV
ajfa-5695	103	2	importantly	importantly	ADV
ajfa-5695	103	3	,	,	PUNCT
ajfa-5695	103	4	warner	warner	PROPN
ajfa-5695	103	5	(	(	PUNCT
ajfa-5695	103	6	2003	2003	NUM
ajfa-5695	103	7	)	)	PUNCT
ajfa-5695	103	8	reports	report	VERB
ajfa-5695	103	9	that	that	SCONJ
ajfa-5695	103	10	in	in	ADP
ajfa-5695	103	11	asia	asia	PROPN
ajfa-5695	103	12	,	,	PUNCT
ajfa-5695	103	13	country	country	NOUN
ajfa-5695	103	14	-	-	PUNCT
ajfa-5695	103	15	specific	specific	ADJ
ajfa-5695	103	16	cultures	culture	NOUN
ajfa-5695	103	17	have	have	AUX
ajfa-5695	103	18	resulted	result	VERB
ajfa-5695	103	19	in	in	ADP
ajfa-5695	103	20	an	an	DET
ajfa-5695	103	21	observable	observable	ADJ
ajfa-5695	103	22	set	set	NOUN
ajfa-5695	103	23	of	of	ADP
ajfa-5695	103	24	highly	highly	ADV
ajfa-5695	103	25	identifiable	identifiable	ADJ
ajfa-5695	103	26	institutions	institution	NOUN
ajfa-5695	103	27	leading	lead	VERB
ajfa-5695	103	28	to	to	ADP
ajfa-5695	103	29	different	different	ADJ
ajfa-5695	103	30	management	management	NOUN
ajfa-5695	103	31	styles	style	NOUN
ajfa-5695	103	32	in	in	ADP
ajfa-5695	103	33	all	all	DET
ajfa-5695	103	34	countries	country	NOUN
ajfa-5695	103	35	.	.	PUNCT
ajfa-5695	104	1	therefore	therefore	ADV
ajfa-5695	104	2	,	,	PUNCT
ajfa-5695	104	3	this	this	DET
ajfa-5695	104	4	paper	paper	NOUN
ajfa-5695	104	5	tests	test	VERB
ajfa-5695	104	6	the	the	DET
ajfa-5695	104	7	following	follow	VERB
ajfa-5695	104	8	hypothesis	hypothesis	NOUN
ajfa-5695	104	9	(	(	PUNCT
ajfa-5695	104	10	stated	state	VERB
ajfa-5695	104	11	in	in	ADP
ajfa-5695	104	12	alternative	alternative	ADJ
ajfa-5695	104	13	form	form	NOUN
ajfa-5695	104	14	):	):	PUNCT
ajfa-5695	104	15	h1	h1	PROPN
ajfa-5695	104	16	:	:	PUNCT
ajfa-5695	104	17	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	104	18	asian	asian	ADJ
ajfa-5695	104	19	companies	company	NOUN
ajfa-5695	104	20	with	with	ADP
ajfa-5695	104	21	low/	low/	ADJ
ajfa-5695	104	22	(	(	PUNCT
ajfa-5695	104	23	high	high	ADJ
ajfa-5695	104	24	)	)	PUNCT
ajfa-5695	104	25	secrecy	secrecy	NOUN
ajfa-5695	104	26	are	be	AUX
ajfa-5695	104	27	likely	likely	ADJ
ajfa-5695	104	28	to	to	PART
ajfa-5695	104	29	provide	provide	VERB
ajfa-5695	104	30	more/(less	more/(less	NOUN
ajfa-5695	104	31	)	)	PUNCT
ajfa-5695	104	32	readable	readable	ADJ
ajfa-5695	104	33	annual	annual	ADJ
ajfa-5695	104	34	reports	report	NOUN
ajfa-5695	104	35	in	in	ADP
ajfa-5695	104	36	the	the	DET
ajfa-5695	104	37	u.s	u.s	PROPN
ajfa-5695	104	38	.	.	PROPN
ajfa-5695	104	39	another	another	DET
ajfa-5695	104	40	argument	argument	NOUN
ajfa-5695	104	41	that	that	PRON
ajfa-5695	104	42	follows	follow	VERB
ajfa-5695	104	43	from	from	ADP
ajfa-5695	104	44	agency	agency	NOUN
ajfa-5695	104	45	theory	theory	NOUN
ajfa-5695	104	46	is	be	AUX
ajfa-5695	104	47	that	that	SCONJ
ajfa-5695	104	48	as	as	SCONJ
ajfa-5695	104	49	the	the	DET
ajfa-5695	104	50	ownership	ownership	NOUN
ajfa-5695	104	51	structure	structure	NOUN
ajfa-5695	104	52	more	more	ADV
ajfa-5695	104	53	dispersed	disperse	VERB
ajfa-5695	104	54	,	,	PUNCT
ajfa-5695	104	55	the	the	DET
ajfa-5695	104	56	agency	agency	NOUN
ajfa-5695	104	57	costs	cost	VERB
ajfa-5695	104	58	increase	increase	VERB
ajfa-5695	104	59	due	due	ADP
ajfa-5695	104	60	to	to	ADP
ajfa-5695	104	61	increased	increase	VERB
ajfa-5695	104	62	probability	probability	NOUN
ajfa-5695	104	63	of	of	ADP
ajfa-5695	104	64	conflicts	conflict	NOUN
ajfa-5695	104	65	of	of	ADP
ajfa-5695	104	66	interest	interest	NOUN
ajfa-5695	104	67	between	between	ADP
ajfa-5695	104	68	owners	owner	NOUN
ajfa-5695	104	69	(	(	PUNCT
ajfa-5695	104	70	fama	fama	PROPN
ajfa-5695	104	71	and	and	CCONJ
ajfa-5695	104	72	jensen	jensen	PROPN
ajfa-5695	104	73	,	,	PUNCT
ajfa-5695	104	74	1983	1983	NUM
ajfa-5695	104	75	)	)	PUNCT
ajfa-5695	104	76	.	.	PUNCT
ajfa-5695	105	1	therefore	therefore	ADV
ajfa-5695	105	2	,	,	PUNCT
ajfa-5695	105	3	to	to	PART
ajfa-5695	105	4	counter	counter	VERB
ajfa-5695	105	5	this	this	DET
ajfa-5695	105	6	effect	effect	NOUN
ajfa-5695	105	7	,	,	PUNCT
ajfa-5695	105	8	the	the	DET
ajfa-5695	105	9	firms	firm	NOUN
ajfa-5695	105	10	that	that	PRON
ajfa-5695	105	11	have	have	VERB
ajfa-5695	105	12	high	high	ADJ
ajfa-5695	105	13	ownership	ownership	NOUN
ajfa-5695	105	14	dispersion	dispersion	NOUN
ajfa-5695	105	15	will	will	AUX
ajfa-5695	105	16	likely	likely	ADV
ajfa-5695	105	17	issue	issue	VERB
ajfa-5695	105	18	more	more	ADV
ajfa-5695	105	19	readable	readable	ADJ
ajfa-5695	105	20	annual	annual	ADJ
ajfa-5695	105	21	reports	report	NOUN
ajfa-5695	105	22	.	.	PUNCT
ajfa-5695	106	1	oliveira	oliveira	PROPN
ajfa-5695	106	2	et	et	PROPN
ajfa-5695	106	3	al	al	PROPN
ajfa-5695	106	4	.	.	PROPN
ajfa-5695	106	5	(	(	PUNCT
ajfa-5695	106	6	2006	2006	NUM
ajfa-5695	106	7	)	)	PUNCT
ajfa-5695	106	8	and	and	CCONJ
ajfa-5695	106	9	kumar	kumar	PROPN
ajfa-5695	106	10	(	(	PUNCT
ajfa-5695	106	11	2013	2013	NUM
ajfa-5695	106	12	)	)	PUNCT
ajfa-5695	106	13	examines	examine	VERB
ajfa-5695	106	14	the	the	DET
ajfa-5695	106	15	effect	effect	NOUN
ajfa-5695	106	16	of	of	ADP
ajfa-5695	106	17	ownership	ownership	NOUN
ajfa-5695	106	18	dispersion	dispersion	NOUN
ajfa-5695	106	19	on	on	ADP
ajfa-5695	106	20	the	the	DET
ajfa-5695	106	21	voluntary	voluntary	ADJ
ajfa-5695	106	22	disclosures	disclosure	NOUN
ajfa-5695	106	23	and	and	CCONJ
ajfa-5695	106	24	reports	report	NOUN
ajfa-5695	106	25	that	that	SCONJ
ajfa-5695	106	26	firms	firm	NOUN
ajfa-5695	106	27	with	with	ADP
ajfa-5695	106	28	higher	high	ADJ
ajfa-5695	106	29	ownership	ownership	NOUN
ajfa-5695	106	30	dispersion	dispersion	NOUN
ajfa-5695	106	31	provide	provide	VERB
ajfa-5695	106	32	higher	high	ADJ
ajfa-5695	106	33	voluntary	voluntary	ADJ
ajfa-5695	106	34	disclosures	disclosure	NOUN
ajfa-5695	106	35	of	of	ADP
ajfa-5695	106	36	intangible	intangible	ADJ
ajfa-5695	106	37	assets	asset	NOUN
ajfa-5695	106	38	.	.	PUNCT
ajfa-5695	107	1	therefore	therefore	ADV
ajfa-5695	107	2	,	,	PUNCT
ajfa-5695	107	3	this	this	DET
ajfa-5695	107	4	study	study	NOUN
ajfa-5695	107	5	posits	posit	VERB
ajfa-5695	107	6	the	the	DET
ajfa-5695	107	7	following	follow	VERB
ajfa-5695	107	8	hypothesis	hypothesis	NOUN
ajfa-5695	107	9	(	(	PUNCT
ajfa-5695	107	10	stated	state	VERB
ajfa-5695	107	11	in	in	ADP
ajfa-5695	107	12	alternative	alternative	ADJ
ajfa-5695	107	13	form	form	NOUN
ajfa-5695	107	14	):	):	PUNCT
ajfa-5695	107	15	h2	h2	NOUN
ajfa-5695	107	16	:	:	PUNCT
ajfa-5695	107	17	u.s.-listed	u.s.-listed	ADJ
ajfa-5695	107	18	asian	asian	ADJ
ajfa-5695	107	19	companies	company	NOUN
ajfa-5695	107	20	with	with	ADP
ajfa-5695	107	21	higher/	higher/	PROPN
ajfa-5695	107	22	(	(	PUNCT
ajfa-5695	107	23	lower	low	ADJ
ajfa-5695	107	24	)	)	PUNCT
ajfa-5695	107	25	ownership	ownership	NOUN
ajfa-5695	107	26	dispersion	dispersion	NOUN
ajfa-5695	107	27	will	will	AUX
ajfa-5695	107	28	provide	provide	VERB
ajfa-5695	107	29	more/	more/	NOUN
ajfa-5695	107	30	(	(	PUNCT
ajfa-5695	107	31	less	less	ADJ
ajfa-5695	107	32	)	)	PUNCT
ajfa-5695	107	33	readable	readable	ADJ
ajfa-5695	107	34	annual	annual	ADJ
ajfa-5695	107	35	reports	report	NOUN
ajfa-5695	107	36	.	.	PUNCT
ajfa-5695	108	1	incomplete	incomplete	ADJ
ajfa-5695	108	2	revelation	revelation	NOUN
ajfa-5695	108	3	hypothesis	hypothesis	NOUN
ajfa-5695	108	4	(	(	PUNCT
ajfa-5695	108	5	irh	irh	PROPN
ajfa-5695	108	6	)	)	PUNCT
ajfa-5695	108	7	implies	imply	VERB
ajfa-5695	108	8	that	that	SCONJ
ajfa-5695	108	9	managers	manager	NOUN
ajfa-5695	108	10	can	can	AUX
ajfa-5695	108	11	reduce	reduce	VERB
ajfa-5695	108	12	the	the	DET
ajfa-5695	108	13	market	market	NOUN
ajfa-5695	108	14	response	response	NOUN
ajfa-5695	108	15	to	to	ADP
ajfa-5695	108	16	bad	bad	ADJ
ajfa-5695	108	17	news	news	NOUN
ajfa-5695	108	18	by	by	ADP
ajfa-5695	108	19	making	make	VERB
ajfa-5695	108	20	bad	bad	ADJ
ajfa-5695	108	21	news	news	NOUN
ajfa-5695	108	22	more	more	ADV
ajfa-5695	108	23	costly	costly	ADJ
ajfa-5695	108	24	to	to	PART
ajfa-5695	108	25	analyze	analyze	VERB
ajfa-5695	108	26	(	(	PUNCT
ajfa-5695	108	27	bloomfield	bloomfield	PROPN
ajfa-5695	108	28	,	,	PUNCT
ajfa-5695	108	29	2002	2002	NUM
ajfa-5695	108	30	)	)	PUNCT
ajfa-5695	108	31	.	.	PUNCT
ajfa-5695	109	1	li	li	PROPN
ajfa-5695	109	2	(	(	PUNCT
ajfa-5695	109	3	2008	2008	NUM
ajfa-5695	109	4	)	)	PUNCT
ajfa-5695	109	5	tests	test	VERB
ajfa-5695	109	6	this	this	DET
ajfa-5695	109	7	hypothesis	hypothesis	NOUN
ajfa-5695	109	8	and	and	CCONJ
ajfa-5695	109	9	reports	report	NOUN
ajfa-5695	109	10	that	that	SCONJ
ajfa-5695	109	11	managers	manager	NOUN
ajfa-5695	109	12	make	make	VERB
ajfa-5695	109	13	bad	bad	ADJ
ajfa-5695	109	14	news	news	NOUN
ajfa-5695	109	15	costly	costly	ADJ
ajfa-5695	109	16	by	by	ADP
ajfa-5695	109	17	writing	write	VERB
ajfa-5695	109	18	excessively	excessively	ADV
ajfa-5695	109	19	long	long	ADJ
ajfa-5695	109	20	annual	annual	ADJ
ajfa-5695	109	21	reports	report	NOUN
ajfa-5695	109	22	with	with	ADP
ajfa-5695	109	23	unnecessary	unnecessary	ADJ
ajfa-5695	109	24	big	big	ADJ
ajfa-5695	109	25	words	word	NOUN
ajfa-5695	109	26	and	and	CCONJ
ajfa-5695	109	27	long	long	ADJ
ajfa-5695	109	28	sentences	sentence	NOUN
ajfa-5695	109	29	.	.	PUNCT
ajfa-5695	110	1	an	an	DET
ajfa-5695	110	2	alternative	alternative	ADJ
ajfa-5695	110	3	explanation	explanation	NOUN
ajfa-5695	110	4	of	of	ADP
ajfa-5695	110	5	these	these	DET
ajfa-5695	110	6	results	result	NOUN
ajfa-5695	110	7	is	be	AUX
ajfa-5695	110	8	that	that	SCONJ
ajfa-5695	110	9	losses	loss	NOUN
ajfa-5695	110	10	and	and	CCONJ
ajfa-5695	110	11	bad	bad	ADJ
ajfa-5695	110	12	news	news	NOUN
ajfa-5695	110	13	are	be	AUX
ajfa-5695	110	14	simply	simply	ADV
ajfa-5695	110	15	more	more	ADV
ajfa-5695	110	16	difficult	difficult	ADJ
ajfa-5695	110	17	to	to	PART
ajfa-5695	110	18	describe	describe	VERB
ajfa-5695	110	19	.	.	PUNCT
ajfa-5695	111	1	another	another	DET
ajfa-5695	111	2	reason	reason	NOUN
ajfa-5695	111	3	is	be	AUX
ajfa-5695	111	4	that	that	SCONJ
ajfa-5695	111	5	managers	manager	NOUN
ajfa-5695	111	6	might	might	AUX
ajfa-5695	111	7	write	write	VERB
ajfa-5695	111	8	longer	long	ADJ
ajfa-5695	111	9	and	and	CCONJ
ajfa-5695	111	10	complex	complex	ADJ
ajfa-5695	111	11	annual	annual	ADJ
ajfa-5695	111	12	reports	report	NOUN
ajfa-5695	111	13	to	to	PART
ajfa-5695	111	14	protect	protect	VERB
ajfa-5695	111	15	themselves	themselves	PRON
ajfa-5695	111	16	from	from	ADP
ajfa-5695	111	17	litigation	litigation	NOUN
ajfa-5695	111	18	when	when	SCONJ
ajfa-5695	111	19	they	they	PRON
ajfa-5695	111	20	report	report	VERB
ajfa-5695	111	21	poor	poor	ADJ
ajfa-5695	111	22	performance	performance	NOUN
ajfa-5695	111	23	(	(	PUNCT
ajfa-5695	111	24	bloomfield	bloomfield	PROPN
ajfa-5695	111	25	,	,	PUNCT
ajfa-5695	111	26	2008	2008	NUM
ajfa-5695	111	27	)	)	PUNCT
ajfa-5695	111	28	.	.	PUNCT
ajfa-5695	112	1	the	the	DET
ajfa-5695	112	2	sec	sec	PROPN
ajfa-5695	112	3	handbook	handbook	NOUN
ajfa-5695	112	4	on	on	ADP
ajfa-5695	112	5	plain	plain	ADJ
ajfa-5695	112	6	english	english	PROPN
ajfa-5695	112	7	recognizes	recognize	VERB
ajfa-5695	112	8	that	that	SCONJ
ajfa-5695	112	9	legalese	legalese	PROPN
ajfa-5695	112	10	can	can	AUX
ajfa-5695	112	11	be	be	AUX
ajfa-5695	112	12	complex	complex	ADJ
ajfa-5695	112	13	to	to	PART
ajfa-5695	112	14	read	read	VERB
ajfa-5695	112	15	.	.	PUNCT
ajfa-5695	113	1	therefore	therefore	ADV
ajfa-5695	113	2	,	,	PUNCT
ajfa-5695	113	3	this	this	DET
ajfa-5695	113	4	paper	paper	NOUN
ajfa-5695	113	5	tests	test	VERB
ajfa-5695	113	6	the	the	DET
ajfa-5695	113	7	following	follow	VERB
ajfa-5695	113	8	hypothesis	hypothesis	NOUN
ajfa-5695	113	9	(	(	PUNCT
ajfa-5695	113	10	stated	state	VERB
ajfa-5695	113	11	in	in	ADP
ajfa-5695	113	12	alternative	alternative	ADJ
ajfa-5695	113	13	form	form	NOUN
ajfa-5695	113	14	):	):	PUNCT
ajfa-5695	113	15	h3	h3	NOUN
ajfa-5695	113	16	:	:	PUNCT
ajfa-5695	113	17	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	113	18	asian	asian	ADJ
ajfa-5695	113	19	companies	company	NOUN
ajfa-5695	113	20	with	with	ADP
ajfa-5695	113	21	higher/	higher/	PROPN
ajfa-5695	113	22	(	(	PUNCT
ajfa-5695	113	23	lower	low	ADJ
ajfa-5695	113	24	)	)	PUNCT
ajfa-5695	113	25	profitability	profitability	NOUN
ajfa-5695	113	26	are	be	AUX
ajfa-5695	113	27	likely	likely	ADJ
ajfa-5695	113	28	to	to	PART
ajfa-5695	113	29	provide	provide	VERB
ajfa-5695	113	30	more	more	ADJ
ajfa-5695	113	31	/	/	SYM
ajfa-5695	113	32	(	(	PUNCT
ajfa-5695	113	33	less	less	ADJ
ajfa-5695	113	34	)	)	PUNCT
ajfa-5695	113	35	readable	readable	ADJ
ajfa-5695	113	36	annual	annual	ADJ
ajfa-5695	113	37	reports	report	NOUN
ajfa-5695	113	38	in	in	ADP
ajfa-5695	113	39	the	the	DET
ajfa-5695	113	40	u.s	u.s	PROPN
ajfa-5695	113	41	.	.	PROPN
ajfa-5695	113	42	4	4	NUM
ajfa-5695	113	43	.	.	PUNCT
ajfa-5695	113	44	sample	sample	NOUN
ajfa-5695	113	45	selection	selection	NOUN
ajfa-5695	113	46	and	and	CCONJ
ajfa-5695	113	47	analyses	analyse	VERB
ajfa-5695	113	48	the	the	DET
ajfa-5695	113	49	sample	sample	NOUN
ajfa-5695	113	50	for	for	ADP
ajfa-5695	113	51	this	this	DET
ajfa-5695	113	52	study	study	NOUN
ajfa-5695	113	53	consists	consist	VERB
ajfa-5695	113	54	of	of	ADP
ajfa-5695	113	55	all	all	DET
ajfa-5695	113	56	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	113	57	asian	asian	ADJ
ajfa-5695	113	58	companies	company	NOUN
ajfa-5695	113	59	in	in	ADP
ajfa-5695	113	60	the	the	DET
ajfa-5695	113	61	year	year	NOUN
ajfa-5695	113	62	2010	2010	NUM
ajfa-5695	113	63	.	.	PUNCT
ajfa-5695	114	1	although	although	SCONJ
ajfa-5695	114	2	there	there	PRON
ajfa-5695	114	3	are	be	VERB
ajfa-5695	114	4	hundreds	hundred	NOUN
ajfa-5695	114	5	of	of	ADP
ajfa-5695	114	6	asian	asian	ADJ
ajfa-5695	114	7	companies	company	NOUN
ajfa-5695	114	8	that	that	PRON
ajfa-5695	114	9	are	be	AUX
ajfa-5695	114	10	listed	list	VERB
ajfa-5695	114	11	in	in	ADP
ajfa-5695	114	12	the	the	DET
ajfa-5695	114	13	u.s	u.s	PROPN
ajfa-5695	114	14	.	.	PROPN
ajfa-5695	114	15	that	that	PRON
ajfa-5695	114	16	have	have	AUX
ajfa-5695	114	17	issued	issue	VERB
ajfa-5695	114	18	asian	asian	ADJ
ajfa-5695	114	19	journal	journal	NOUN
ajfa-5695	114	20	of	of	ADP
ajfa-5695	114	21	finance	finance	PROPN
ajfa-5695	114	22	&	&	CCONJ
ajfa-5695	114	23	accounting	accounting	PROPN
ajfa-5695	114	24	issn	issn	PROPN
ajfa-5695	114	25	1946	1946	NUM
ajfa-5695	114	26	-	-	PUNCT
ajfa-5695	114	27	052x	052x	PROPN
ajfa-5695	114	28	2014	2014	NUM
ajfa-5695	114	29	,	,	PUNCT
ajfa-5695	114	30	vol	vol	NOUN
ajfa-5695	114	31	.	.	PROPN
ajfa-5695	114	32	6	6	NUM
ajfa-5695	114	33	,	,	PUNCT
ajfa-5695	114	34	no	no	INTJ
ajfa-5695	114	35	.	.	NOUN
ajfa-5695	114	36	2	2	NUM
ajfa-5695	114	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	114	38	7	7	NUM
ajfa-5695	114	39	adrs	adr	NOUN
ajfa-5695	114	40	(	(	PUNCT
ajfa-5695	114	41	american	american	ADJ
ajfa-5695	114	42	depository	depository	NOUN
ajfa-5695	114	43	receipts	receipt	NOUN
ajfa-5695	114	44	)	)	PUNCT
ajfa-5695	114	45	,	,	PUNCT
ajfa-5695	114	46	however	however	ADV
ajfa-5695	114	47	,	,	PUNCT
ajfa-5695	114	48	i	i	PRON
ajfa-5695	114	49	choose	choose	VERB
ajfa-5695	114	50	to	to	PART
ajfa-5695	114	51	use	use	VERB
ajfa-5695	114	52	only	only	ADV
ajfa-5695	114	53	those	those	DET
ajfa-5695	114	54	companies	company	NOUN
ajfa-5695	114	55	that	that	PRON
ajfa-5695	114	56	are	be	AUX
ajfa-5695	114	57	registered	register	VERB
ajfa-5695	114	58	and	and	CCONJ
ajfa-5695	114	59	reporting	report	VERB
ajfa-5695	114	60	with	with	ADP
ajfa-5695	114	61	the	the	DET
ajfa-5695	114	62	sec	sec	PROPN
ajfa-5695	114	63	.	.	PUNCT
ajfa-5695	115	1	this	this	PRON
ajfa-5695	115	2	is	be	AUX
ajfa-5695	115	3	because	because	SCONJ
ajfa-5695	115	4	these	these	DET
ajfa-5695	115	5	companies	company	NOUN
ajfa-5695	115	6	are	be	AUX
ajfa-5695	115	7	subject	subject	ADJ
ajfa-5695	115	8	to	to	ADP
ajfa-5695	115	9	increased	increase	VERB
ajfa-5695	115	10	disclosure	disclosure	NOUN
ajfa-5695	115	11	requirements	requirement	NOUN
ajfa-5695	115	12	.	.	PUNCT
ajfa-5695	116	1	this	this	PRON
ajfa-5695	116	2	leads	lead	VERB
ajfa-5695	116	3	to	to	ADP
ajfa-5695	116	4	85	85	NUM
ajfa-5695	116	5	companies	company	NOUN
ajfa-5695	116	6	from	from	ADP
ajfa-5695	116	7	nine	nine	NUM
ajfa-5695	116	8	asian	asian	ADJ
ajfa-5695	116	9	countries	country	NOUN
ajfa-5695	116	10	(	(	PUNCT
ajfa-5695	116	11	see	see	VERB
ajfa-5695	116	12	table	table	NOUN
ajfa-5695	116	13	2	2	NUM
ajfa-5695	116	14	)	)	PUNCT
ajfa-5695	116	15	.	.	PUNCT
ajfa-5695	117	1	however	however	ADV
ajfa-5695	117	2	,	,	PUNCT
ajfa-5695	117	3	17	17	NUM
ajfa-5695	117	4	of	of	ADP
ajfa-5695	117	5	these	these	DET
ajfa-5695	117	6	companies	company	NOUN
ajfa-5695	117	7	are	be	AUX
ajfa-5695	117	8	listed	list	VERB
ajfa-5695	117	9	on	on	ADP
ajfa-5695	117	10	over	over	ADP
ajfa-5695	117	11	-	-	PUNCT
ajfa-5695	117	12	the	the	DET
ajfa-5695	117	13	-	-	PUNCT
ajfa-5695	117	14	counter	counter	NOUN
ajfa-5695	117	15	(	(	PUNCT
ajfa-5695	117	16	otc	otc	PROPN
ajfa-5695	117	17	)	)	PUNCT
ajfa-5695	117	18	debt	debt	NOUN
ajfa-5695	117	19	and	and	CCONJ
ajfa-5695	117	20	stock	stock	NOUN
ajfa-5695	117	21	exchanges.2	exchanges.2	PROPN
ajfa-5695	117	22	there	there	PRON
ajfa-5695	117	23	are	be	VERB
ajfa-5695	117	24	significant	significant	ADJ
ajfa-5695	117	25	differences	difference	NOUN
ajfa-5695	117	26	in	in	ADP
ajfa-5695	117	27	the	the	DET
ajfa-5695	117	28	disclosure	disclosure	NOUN
ajfa-5695	117	29	rules	rule	NOUN
ajfa-5695	117	30	for	for	ADP
ajfa-5695	117	31	companies	company	NOUN
ajfa-5695	117	32	listed	list	VERB
ajfa-5695	117	33	on	on	ADP
ajfa-5695	117	34	otc	otc	PROPN
ajfa-5695	117	35	exchanges	exchange	NOUN
ajfa-5695	117	36	versus	versus	ADP
ajfa-5695	117	37	those	those	PRON
ajfa-5695	117	38	listed	list	VERB
ajfa-5695	117	39	on	on	ADP
ajfa-5695	117	40	national	national	ADJ
ajfa-5695	117	41	stock	stock	NOUN
ajfa-5695	117	42	exchanges	exchange	NOUN
ajfa-5695	117	43	such	such	ADJ
ajfa-5695	117	44	as	as	ADP
ajfa-5695	117	45	the	the	DET
ajfa-5695	117	46	nyse	nyse	PROPN
ajfa-5695	117	47	and	and	CCONJ
ajfa-5695	117	48	nasdaq	nasdaq	PROPN
ajfa-5695	117	49	.	.	PUNCT
ajfa-5695	118	1	therefore	therefore	ADV
ajfa-5695	118	2	,	,	PUNCT
ajfa-5695	118	3	this	this	DET
ajfa-5695	118	4	paper	paper	NOUN
ajfa-5695	118	5	focuses	focus	VERB
ajfa-5695	118	6	on	on	ADP
ajfa-5695	118	7	the	the	DET
ajfa-5695	118	8	68	68	NUM
ajfa-5695	118	9	asian	asian	ADJ
ajfa-5695	118	10	companies	company	NOUN
ajfa-5695	118	11	listed	list	VERB
ajfa-5695	118	12	on	on	ADP
ajfa-5695	118	13	the	the	DET
ajfa-5695	118	14	nyse	nyse	PROPN
ajfa-5695	118	15	/	/	SYM
ajfa-5695	118	16	nasdaq	nasdaq	PROPN
ajfa-5695	118	17	from	from	ADP
ajfa-5695	118	18	nine	nine	NUM
ajfa-5695	118	19	countries	country	NOUN
ajfa-5695	118	20	.	.	PUNCT
ajfa-5695	119	1	4.1	4.1	NUM
ajfa-5695	119	2	dependent	dependent	ADJ
ajfa-5695	119	3	variable	variable	NOUN
ajfa-5695	119	4	an	an	DET
ajfa-5695	119	5	ordinary	ordinary	ADJ
ajfa-5695	119	6	least	least	ADJ
ajfa-5695	119	7	squares	square	NOUN
ajfa-5695	119	8	(	(	PUNCT
ajfa-5695	119	9	ols	ol	NOUN
ajfa-5695	119	10	)	)	PUNCT
ajfa-5695	119	11	model	model	NOUN
ajfa-5695	119	12	is	be	AUX
ajfa-5695	119	13	used	use	VERB
ajfa-5695	119	14	to	to	PART
ajfa-5695	119	15	test	test	VERB
ajfa-5695	119	16	the	the	DET
ajfa-5695	119	17	hypotheses	hypothesis	NOUN
ajfa-5695	119	18	.	.	PUNCT
ajfa-5695	120	1	the	the	DET
ajfa-5695	120	2	dependent	dependent	ADJ
ajfa-5695	120	3	variable	variable	NOUN
ajfa-5695	120	4	in	in	ADP
ajfa-5695	120	5	the	the	DET
ajfa-5695	120	6	ols	ol	NOUN
ajfa-5695	120	7	regression	regression	NOUN
ajfa-5695	120	8	model	model	NOUN
ajfa-5695	120	9	is	be	AUX
ajfa-5695	120	10	the	the	DET
ajfa-5695	120	11	flesch	flesch	PROPN
ajfa-5695	120	12	reading	reading	NOUN
ajfa-5695	120	13	ease	ease	NOUN
ajfa-5695	120	14	(	(	PUNCT
ajfa-5695	120	15	fre	fre	ADJ
ajfa-5695	120	16	)	)	PUNCT
ajfa-5695	120	17	score	score	NOUN
ajfa-5695	120	18	as	as	SCONJ
ajfa-5695	120	19	calculated	calculate	VERB
ajfa-5695	120	20	in	in	ADP
ajfa-5695	120	21	microsoft	microsoft	PROPN
ajfa-5695	120	22	word	word	NOUN
ajfa-5695	120	23	based	base	VERB
ajfa-5695	120	24	on	on	ADP
ajfa-5695	120	25	readability	readability	NOUN
ajfa-5695	120	26	of	of	ADP
ajfa-5695	120	27	the	the	DET
ajfa-5695	120	28	management	management	NOUN
ajfa-5695	120	29	discussion	discussion	NOUN
ajfa-5695	120	30	and	and	CCONJ
ajfa-5695	120	31	analysis	analysis	NOUN
ajfa-5695	120	32	(	(	PUNCT
ajfa-5695	120	33	md&a	md&a	PROPN
ajfa-5695	120	34	)	)	PUNCT
ajfa-5695	120	35	section	section	NOUN
ajfa-5695	120	36	of	of	ADP
ajfa-5695	120	37	the	the	DET
ajfa-5695	120	38	sample	sample	NOUN
ajfa-5695	120	39	companies	company	NOUN
ajfa-5695	120	40	’	'	PUNCT
ajfa-5695	120	41	form	form	VERB
ajfa-5695	120	42	20	20	NUM
ajfa-5695	120	43	-	-	PUNCT
ajfa-5695	120	44	f	f	NOUN
ajfa-5695	120	45	annual	annual	ADJ
ajfa-5695	120	46	report	report	NOUN
ajfa-5695	120	47	.	.	PUNCT
ajfa-5695	121	1	this	this	DET
ajfa-5695	121	2	study	study	NOUN
ajfa-5695	121	3	measures	measure	VERB
ajfa-5695	121	4	the	the	DET
ajfa-5695	121	5	readability	readability	NOUN
ajfa-5695	121	6	of	of	ADP
ajfa-5695	121	7	the	the	DET
ajfa-5695	121	8	md&a	md&a	PROPN
ajfa-5695	121	9	section	section	NOUN
ajfa-5695	121	10	because	because	SCONJ
ajfa-5695	121	11	of	of	ADP
ajfa-5695	121	12	the	the	DET
ajfa-5695	121	13	opportunity	opportunity	NOUN
ajfa-5695	121	14	offered	offer	VERB
ajfa-5695	121	15	by	by	ADP
ajfa-5695	121	16	this	this	DET
ajfa-5695	121	17	section	section	NOUN
ajfa-5695	121	18	as	as	ADP
ajfa-5695	121	19	a	a	DET
ajfa-5695	121	20	communication	communication	NOUN
ajfa-5695	121	21	medium	medium	NOUN
ajfa-5695	121	22	for	for	ADP
ajfa-5695	121	23	voluntary	voluntary	ADJ
ajfa-5695	121	24	disclosure	disclosure	NOUN
ajfa-5695	121	25	,	,	PUNCT
ajfa-5695	121	26	as	as	SCONJ
ajfa-5695	121	27	its	its	PRON
ajfa-5695	121	28	contents	content	NOUN
ajfa-5695	121	29	are	be	AUX
ajfa-5695	121	30	not	not	PART
ajfa-5695	121	31	affected	affect	VERB
ajfa-5695	121	32	significantly	significantly	ADV
ajfa-5695	121	33	by	by	ADP
ajfa-5695	121	34	the	the	DET
ajfa-5695	121	35	accounting	accounting	NOUN
ajfa-5695	121	36	regulations	regulation	NOUN
ajfa-5695	121	37	.	.	PUNCT
ajfa-5695	122	1	moreover	moreover	ADV
ajfa-5695	122	2	,	,	PUNCT
ajfa-5695	122	3	in	in	ADP
ajfa-5695	122	4	the	the	DET
ajfa-5695	122	5	md&a	md&a	PROPN
ajfa-5695	122	6	section	section	NOUN
ajfa-5695	122	7	,	,	PUNCT
ajfa-5695	122	8	companies	company	NOUN
ajfa-5695	122	9	provide	provide	VERB
ajfa-5695	122	10	disclosures	disclosure	NOUN
ajfa-5695	122	11	on	on	ADP
ajfa-5695	122	12	the	the	DET
ajfa-5695	122	13	current	current	ADJ
ajfa-5695	122	14	trends	trend	NOUN
ajfa-5695	122	15	,	,	PUNCT
ajfa-5695	122	16	and	and	CCONJ
ajfa-5695	122	17	potential	potential	ADJ
ajfa-5695	122	18	impact	impact	NOUN
ajfa-5695	122	19	of	of	ADP
ajfa-5695	122	20	the	the	DET
ajfa-5695	122	21	events	event	NOUN
ajfa-5695	122	22	or	or	CCONJ
ajfa-5695	122	23	uncertainties	uncertainty	NOUN
ajfa-5695	122	24	that	that	PRON
ajfa-5695	122	25	are	be	AUX
ajfa-5695	122	26	reasonably	reasonably	ADV
ajfa-5695	122	27	likely	likely	ADJ
ajfa-5695	122	28	to	to	PART
ajfa-5695	122	29	have	have	VERB
ajfa-5695	122	30	material	material	NOUN
ajfa-5695	122	31	effects	effect	NOUN
ajfa-5695	122	32	on	on	ADP
ajfa-5695	122	33	a	a	DET
ajfa-5695	122	34	company	company	NOUN
ajfa-5695	122	35	’s	’s	PART
ajfa-5695	122	36	financial	financial	ADJ
ajfa-5695	122	37	condition	condition	NOUN
ajfa-5695	122	38	(	(	PUNCT
ajfa-5695	122	39	iosco	iosco	NOUN
ajfa-5695	122	40	,	,	PUNCT
ajfa-5695	122	41	2003	2003	NUM
ajfa-5695	122	42	)	)	PUNCT
ajfa-5695	122	43	.	.	PUNCT
ajfa-5695	123	1	the	the	DET
ajfa-5695	123	2	fre	fre	ADJ
ajfa-5695	123	3	score	score	NOUN
ajfa-5695	123	4	has	have	AUX
ajfa-5695	123	5	been	be	AUX
ajfa-5695	123	6	extensively	extensively	ADV
ajfa-5695	123	7	used	use	VERB
ajfa-5695	123	8	in	in	ADP
ajfa-5695	123	9	prior	prior	ADJ
ajfa-5695	123	10	research	research	NOUN
ajfa-5695	123	11	to	to	PART
ajfa-5695	123	12	measure	measure	VERB
ajfa-5695	123	13	readability	readability	NOUN
ajfa-5695	123	14	and	and	CCONJ
ajfa-5695	123	15	its	its	PRON
ajfa-5695	123	16	reliability	reliability	NOUN
ajfa-5695	123	17	has	have	AUX
ajfa-5695	123	18	been	be	AUX
ajfa-5695	123	19	tested	test	VERB
ajfa-5695	123	20	as	as	ADV
ajfa-5695	123	21	well	well	ADV
ajfa-5695	123	22	(	(	PUNCT
ajfa-5695	124	1	chiang	chiang	PROPN
ajfa-5695	124	2	et	et	PROPN
ajfa-5695	124	3	al	al	PROPN
ajfa-5695	124	4	.	.	PROPN
ajfa-5695	124	5	,	,	PUNCT
ajfa-5695	124	6	2008	2008	NUM
ajfa-5695	124	7	)	)	PUNCT
ajfa-5695	124	8	.	.	PUNCT
ajfa-5695	125	1	a	a	DET
ajfa-5695	125	2	potential	potential	ADJ
ajfa-5695	125	3	limitation	limitation	NOUN
ajfa-5695	125	4	to	to	ADP
ajfa-5695	125	5	this	this	DET
ajfa-5695	125	6	method	method	NOUN
ajfa-5695	125	7	is	be	AUX
ajfa-5695	125	8	a	a	DET
ajfa-5695	125	9	lower	low	ADJ
ajfa-5695	125	10	score	score	NOUN
ajfa-5695	125	11	(	(	PUNCT
ajfa-5695	125	12	indicating	indicate	VERB
ajfa-5695	125	13	more	more	ADV
ajfa-5695	125	14	difficult	difficult	ADJ
ajfa-5695	125	15	reading	reading	NOUN
ajfa-5695	125	16	)	)	PUNCT
ajfa-5695	125	17	when	when	SCONJ
ajfa-5695	125	18	used	use	VERB
ajfa-5695	125	19	with	with	ADP
ajfa-5695	125	20	highly	highly	ADV
ajfa-5695	125	21	technical	technical	ADJ
ajfa-5695	125	22	material	material	NOUN
ajfa-5695	125	23	.	.	PUNCT
ajfa-5695	126	1	the	the	DET
ajfa-5695	126	2	score	score	NOUN
ajfa-5695	126	3	uses	use	VERB
ajfa-5695	126	4	the	the	DET
ajfa-5695	126	5	average	average	ADJ
ajfa-5695	126	6	number	number	NOUN
ajfa-5695	126	7	of	of	ADP
ajfa-5695	126	8	syllables	syllable	NOUN
ajfa-5695	126	9	per	per	ADP
ajfa-5695	126	10	word	word	NOUN
ajfa-5695	126	11	and	and	CCONJ
ajfa-5695	126	12	technical	technical	ADJ
ajfa-5695	126	13	terms	term	NOUN
ajfa-5695	126	14	may	may	AUX
ajfa-5695	126	15	inflate	inflate	VERB
ajfa-5695	126	16	this	this	DET
ajfa-5695	126	17	calculation	calculation	NOUN
ajfa-5695	126	18	.	.	PUNCT
ajfa-5695	127	1	this	this	DET
ajfa-5695	127	2	limitation	limitation	NOUN
ajfa-5695	127	3	can	can	AUX
ajfa-5695	127	4	be	be	AUX
ajfa-5695	127	5	overcome	overcome	VERB
ajfa-5695	127	6	by	by	ADP
ajfa-5695	127	7	assessing	assess	VERB
ajfa-5695	127	8	material	material	NOUN
ajfa-5695	127	9	that	that	PRON
ajfa-5695	127	10	is	be	AUX
ajfa-5695	127	11	similar	similar	ADJ
ajfa-5695	127	12	in	in	ADP
ajfa-5695	127	13	nature	nature	NOUN
ajfa-5695	127	14	(	(	PUNCT
ajfa-5695	127	15	such	such	ADJ
ajfa-5695	127	16	as	as	ADP
ajfa-5695	127	17	material	material	NOUN
ajfa-5695	127	18	on	on	ADP
ajfa-5695	127	19	the	the	DET
ajfa-5695	127	20	same	same	ADJ
ajfa-5695	127	21	topic	topic	NOUN
ajfa-5695	127	22	)	)	PUNCT
ajfa-5695	127	23	and	and	CCONJ
ajfa-5695	127	24	by	by	ADP
ajfa-5695	127	25	using	use	VERB
ajfa-5695	127	26	the	the	DET
ajfa-5695	127	27	score	score	NOUN
ajfa-5695	127	28	to	to	PART
ajfa-5695	127	29	assess	assess	VERB
ajfa-5695	127	30	relative	relative	ADJ
ajfa-5695	127	31	readability	readability	NOUN
ajfa-5695	127	32	rather	rather	ADV
ajfa-5695	127	33	than	than	ADP
ajfa-5695	127	34	absolute	absolute	ADJ
ajfa-5695	127	35	readability	readability	NOUN
ajfa-5695	127	36	(	(	PUNCT
ajfa-5695	127	37	flory	flory	NOUN
ajfa-5695	127	38	et	et	PROPN
ajfa-5695	127	39	al	al	PROPN
ajfa-5695	127	40	.	.	PROPN
ajfa-5695	127	41	1992	1992	NUM
ajfa-5695	127	42	)	)	PUNCT
ajfa-5695	127	43	.	.	PUNCT
ajfa-5695	128	1	therefore	therefore	ADV
ajfa-5695	128	2	,	,	PUNCT
ajfa-5695	128	3	this	this	DET
ajfa-5695	128	4	paper	paper	NOUN
ajfa-5695	128	5	uses	use	VERB
ajfa-5695	128	6	this	this	DET
ajfa-5695	128	7	score	score	NOUN
ajfa-5695	128	8	to	to	PART
ajfa-5695	128	9	test	test	VERB
ajfa-5695	128	10	the	the	DET
ajfa-5695	128	11	readability	readability	NOUN
ajfa-5695	128	12	of	of	ADP
ajfa-5695	128	13	similar	similar	ADJ
ajfa-5695	128	14	documents	document	NOUN
ajfa-5695	128	15	i.e.	i.e.	X
ajfa-5695	128	16	,	,	PUNCT
ajfa-5695	128	17	annual	annual	ADJ
ajfa-5695	128	18	reports	report	NOUN
ajfa-5695	128	19	of	of	ADP
ajfa-5695	128	20	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	128	21	asian	asian	ADJ
ajfa-5695	128	22	companies	company	NOUN
ajfa-5695	128	23	.	.	PUNCT
ajfa-5695	129	1	4.2	4.2	NUM
ajfa-5695	129	2	independent	independent	ADJ
ajfa-5695	129	3	variables	variable	VERB
ajfa-5695	129	4	the	the	DET
ajfa-5695	129	5	primary	primary	ADJ
ajfa-5695	129	6	variable	variable	NOUN
ajfa-5695	129	7	of	of	ADP
ajfa-5695	129	8	interest	interest	NOUN
ajfa-5695	129	9	for	for	ADP
ajfa-5695	129	10	the	the	DET
ajfa-5695	129	11	first	first	ADJ
ajfa-5695	129	12	hypothesis	hypothesis	NOUN
ajfa-5695	129	13	is	be	AUX
ajfa-5695	129	14	secrecy	secrecy	NOUN
ajfa-5695	129	15	.	.	PUNCT
ajfa-5695	130	1	according	accord	VERB
ajfa-5695	130	2	to	to	ADP
ajfa-5695	130	3	gray	gray	ADJ
ajfa-5695	130	4	(	(	PUNCT
ajfa-5695	130	5	1988	1988	NUM
ajfa-5695	130	6	)	)	PUNCT
ajfa-5695	130	7	,	,	PUNCT
ajfa-5695	130	8	uncertainty	uncertainty	NOUN
ajfa-5695	130	9	avoidance	avoidance	NOUN
ajfa-5695	130	10	and	and	CCONJ
ajfa-5695	130	11	power	power	NOUN
ajfa-5695	130	12	distance	distance	NOUN
ajfa-5695	130	13	are	be	AUX
ajfa-5695	130	14	positively	positively	ADV
ajfa-5695	130	15	associated	associate	VERB
ajfa-5695	130	16	with	with	ADP
ajfa-5695	130	17	secrecy	secrecy	NOUN
ajfa-5695	130	18	and	and	CCONJ
ajfa-5695	130	19	individualism	individualism	NOUN
ajfa-5695	130	20	is	be	AUX
ajfa-5695	130	21	negatively	negatively	ADV
ajfa-5695	130	22	related	relate	VERB
ajfa-5695	130	23	with	with	ADP
ajfa-5695	130	24	secrecy	secrecy	NOUN
ajfa-5695	130	25	.	.	PUNCT
ajfa-5695	131	1	countries	country	NOUN
ajfa-5695	131	2	with	with	ADP
ajfa-5695	131	3	high	high	ADJ
ajfa-5695	131	4	uncertainty	uncertainty	NOUN
ajfa-5695	131	5	avoidance	avoidance	NOUN
ajfa-5695	131	6	tend	tend	VERB
ajfa-5695	131	7	to	to	PART
ajfa-5695	131	8	provide	provide	VERB
ajfa-5695	131	9	minimal	minimal	ADJ
ajfa-5695	131	10	disclosures	disclosure	NOUN
ajfa-5695	131	11	to	to	PART
ajfa-5695	131	12	avoid	avoid	VERB
ajfa-5695	131	13	conflict	conflict	NOUN
ajfa-5695	131	14	and	and	CCONJ
ajfa-5695	131	15	competition	competition	NOUN
ajfa-5695	131	16	and	and	CCONJ
ajfa-5695	131	17	to	to	PART
ajfa-5695	131	18	preserve	preserve	VERB
ajfa-5695	131	19	security	security	NOUN
ajfa-5695	131	20	of	of	ADP
ajfa-5695	131	21	interests	interest	NOUN
ajfa-5695	131	22	.	.	PUNCT
ajfa-5695	132	1	high	high	ADJ
ajfa-5695	132	2	power	power	NOUN
ajfa-5695	132	3	distance	distance	NOUN
ajfa-5695	132	4	societies	society	NOUN
ajfa-5695	132	5	are	be	AUX
ajfa-5695	132	6	likely	likely	ADJ
ajfa-5695	132	7	to	to	PART
ajfa-5695	132	8	be	be	AUX
ajfa-5695	132	9	characterized	characterize	VERB
ajfa-5695	132	10	by	by	ADP
ajfa-5695	132	11	the	the	DET
ajfa-5695	132	12	hiding	hiding	NOUN
ajfa-5695	132	13	of	of	ADP
ajfa-5695	132	14	information	information	NOUN
ajfa-5695	132	15	to	to	PART
ajfa-5695	132	16	preserve	preserve	VERB
ajfa-5695	132	17	power	power	NOUN
ajfa-5695	132	18	inequalities	inequality	NOUN
ajfa-5695	132	19	,	,	PUNCT
ajfa-5695	132	20	leading	lead	VERB
ajfa-5695	132	21	to	to	ADP
ajfa-5695	132	22	more	more	ADJ
ajfa-5695	132	23	secrecy	secrecy	NOUN
ajfa-5695	132	24	.	.	PUNCT
ajfa-5695	133	1	secrecy	secrecy	NOUN
ajfa-5695	133	2	is	be	AUX
ajfa-5695	133	3	consistent	consistent	ADJ
ajfa-5695	133	4	with	with	ADP
ajfa-5695	133	5	a	a	DET
ajfa-5695	133	6	preference	preference	NOUN
ajfa-5695	133	7	for	for	ADP
ajfa-5695	133	8	collectivism	collectivism	NOUN
ajfa-5695	133	9	.	.	PUNCT
ajfa-5695	134	1	individualistic	individualistic	ADJ
ajfa-5695	134	2	societies	society	NOUN
ajfa-5695	134	3	express	express	VERB
ajfa-5695	134	4	greater	great	ADJ
ajfa-5695	134	5	concern	concern	NOUN
ajfa-5695	134	6	for	for	ADP
ajfa-5695	134	7	those	those	PRON
ajfa-5695	134	8	closely	closely	ADV
ajfa-5695	134	9	involved	involve	VERB
ajfa-5695	134	10	with	with	ADP
ajfa-5695	134	11	the	the	DET
ajfa-5695	134	12	firm	firm	NOUN
ajfa-5695	134	13	rather	rather	ADV
ajfa-5695	134	14	than	than	ADP
ajfa-5695	134	15	for	for	ADP
ajfa-5695	134	16	external	external	ADJ
ajfa-5695	134	17	parties	party	NOUN
ajfa-5695	134	18	.	.	PUNCT
ajfa-5695	135	1	therefore	therefore	ADV
ajfa-5695	135	2	,	,	PUNCT
ajfa-5695	135	3	i	i	PRON
ajfa-5695	135	4	measure	measure	VERB
ajfa-5695	135	5	this	this	DET
ajfa-5695	135	6	variable	variable	NOUN
ajfa-5695	135	7	as	as	ADP
ajfa-5695	135	8	the	the	DET
ajfa-5695	135	9	sum	sum	NOUN
ajfa-5695	135	10	of	of	ADP
ajfa-5695	135	11	uncertainty	uncertainty	NOUN
ajfa-5695	135	12	avoidance	avoidance	NOUN
ajfa-5695	135	13	and	and	CCONJ
ajfa-5695	135	14	power	power	NOUN
ajfa-5695	135	15	distance	distance	NOUN
ajfa-5695	135	16	scores	score	NOUN
ajfa-5695	135	17	less	less	ADJ
ajfa-5695	135	18	the	the	DET
ajfa-5695	135	19	individualism	individualism	NOUN
ajfa-5695	135	20	score	score	NOUN
ajfa-5695	135	21	(	(	PUNCT
ajfa-5695	135	22	similar	similar	ADJ
ajfa-5695	135	23	to	to	PART
ajfa-5695	135	24	hope	hope	VERB
ajfa-5695	135	25	et	et	PROPN
ajfa-5695	135	26	al	al	PROPN
ajfa-5695	135	27	,	,	PUNCT
ajfa-5695	135	28	2008	2008	NUM
ajfa-5695	135	29	)	)	PUNCT
ajfa-5695	135	30	.	.	PUNCT
ajfa-5695	136	1	table	table	NOUN
ajfa-5695	136	2	3	3	NUM
ajfa-5695	136	3	shows	show	VERB
ajfa-5695	136	4	the	the	DET
ajfa-5695	136	5	computation	computation	NOUN
ajfa-5695	136	6	of	of	ADP
ajfa-5695	136	7	this	this	DET
ajfa-5695	136	8	variable	variable	NOUN
ajfa-5695	136	9	.	.	PUNCT
ajfa-5695	137	1	2	2	NUM
ajfa-5695	137	2	the	the	DET
ajfa-5695	137	3	number	number	NOUN
ajfa-5695	137	4	of	of	ADP
ajfa-5695	137	5	u.s	u.s	PROPN
ajfa-5695	137	6	.	.	PROPN
ajfa-5695	137	7	–	–	PUNCT
ajfa-5695	137	8	listed	list	VERB
ajfa-5695	137	9	asian	asian	ADJ
ajfa-5695	137	10	companies	company	NOUN
ajfa-5695	137	11	on	on	ADP
ajfa-5695	137	12	the	the	DET
ajfa-5695	137	13	otc	otc	PROPN
ajfa-5695	137	14	is	be	AUX
ajfa-5695	137	15	17	17	NUM
ajfa-5695	137	16	out	out	ADP
ajfa-5695	137	17	of	of	ADP
ajfa-5695	137	18	85	85	NUM
ajfa-5695	137	19	companies	company	NOUN
ajfa-5695	137	20	(	(	PUNCT
ajfa-5695	137	21	20	20	NUM
ajfa-5695	137	22	%	%	NOUN
ajfa-5695	137	23	)	)	PUNCT
ajfa-5695	137	24	.	.	PUNCT
ajfa-5695	138	1	the	the	DET
ajfa-5695	138	2	number	number	NOUN
ajfa-5695	138	3	of	of	ADP
ajfa-5695	138	4	all	all	DET
ajfa-5695	138	5	foreign	foreign	ADJ
ajfa-5695	138	6	otc	otc	PROPN
ajfa-5695	138	7	companies	company	NOUN
ajfa-5695	138	8	on	on	ADP
ajfa-5695	138	9	the	the	DET
ajfa-5695	138	10	u.s	u.s	PROPN
ajfa-5695	138	11	.	.	PROPN
ajfa-5695	138	12	stock	stock	NOUN
ajfa-5695	138	13	exchanges	exchange	NOUN
ajfa-5695	138	14	is	be	AUX
ajfa-5695	138	15	256	256	NUM
ajfa-5695	138	16	out	out	ADP
ajfa-5695	138	17	of	of	ADP
ajfa-5695	138	18	970	970	NUM
ajfa-5695	138	19	companies	company	NOUN
ajfa-5695	138	20	(	(	PUNCT
ajfa-5695	138	21	26.4	26.4	NUM
ajfa-5695	138	22	%	%	NOUN
ajfa-5695	138	23	)	)	PUNCT
ajfa-5695	138	24	.	.	PUNCT
ajfa-5695	139	1	asian	asian	ADJ
ajfa-5695	139	2	journal	journal	PROPN
ajfa-5695	139	3	of	of	ADP
ajfa-5695	139	4	finance	finance	PROPN
ajfa-5695	139	5	&	&	CCONJ
ajfa-5695	139	6	accounting	accounting	PROPN
ajfa-5695	139	7	issn	issn	PROPN
ajfa-5695	139	8	1946	1946	NUM
ajfa-5695	139	9	-	-	PUNCT
ajfa-5695	139	10	052x	052x	PROPN
ajfa-5695	139	11	2014	2014	NUM
ajfa-5695	139	12	,	,	PUNCT
ajfa-5695	139	13	vol	vol	NOUN
ajfa-5695	139	14	.	.	PROPN
ajfa-5695	140	1	6	6	NUM
ajfa-5695	140	2	,	,	PUNCT
ajfa-5695	140	3	no	no	INTJ
ajfa-5695	140	4	.	.	NOUN
ajfa-5695	140	5	2	2	NUM
ajfa-5695	140	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	140	7	8	8	NUM
ajfa-5695	140	8	to	to	PART
ajfa-5695	140	9	test	test	VERB
ajfa-5695	140	10	the	the	DET
ajfa-5695	140	11	second	second	ADJ
ajfa-5695	140	12	hypothesis	hypothesis	NOUN
ajfa-5695	140	13	,	,	PUNCT
ajfa-5695	140	14	i	i	PRON
ajfa-5695	140	15	measure	measure	VERB
ajfa-5695	140	16	the	the	DET
ajfa-5695	140	17	ownership	ownership	NOUN
ajfa-5695	140	18	concentration	concentration	NOUN
ajfa-5695	140	19	as	as	SCONJ
ajfa-5695	140	20	the	the	DET
ajfa-5695	140	21	percentage	percentage	NOUN
ajfa-5695	140	22	of	of	ADP
ajfa-5695	140	23	shares	share	NOUN
ajfa-5695	140	24	owned	own	VERB
ajfa-5695	140	25	by	by	ADP
ajfa-5695	140	26	the	the	DET
ajfa-5695	140	27	three	three	NUM
ajfa-5695	140	28	most	most	ADV
ajfa-5695	140	29	important	important	ADJ
ajfa-5695	140	30	and	and	CCONJ
ajfa-5695	140	31	known	known	ADJ
ajfa-5695	140	32	shareholders	shareholder	NOUN
ajfa-5695	140	33	to	to	PART
ajfa-5695	140	34	be	be	AUX
ajfa-5695	140	35	used	use	VERB
ajfa-5695	140	36	as	as	ADP
ajfa-5695	140	37	an	an	DET
ajfa-5695	140	38	independent	independent	ADJ
ajfa-5695	140	39	variable	variable	NOUN
ajfa-5695	140	40	(	(	PUNCT
ajfa-5695	140	41	ownership	ownership	NOUN
ajfa-5695	140	42	concentration	concentration	NOUN
ajfa-5695	140	43	)	)	PUNCT
ajfa-5695	140	44	3	3	NUM
ajfa-5695	140	45	.	.	PUNCT
ajfa-5695	141	1	the	the	DET
ajfa-5695	141	2	third	third	ADJ
ajfa-5695	141	3	hypothesis	hypothesis	NOUN
ajfa-5695	141	4	predicts	predict	VERB
ajfa-5695	141	5	that	that	SCONJ
ajfa-5695	141	6	companies	company	NOUN
ajfa-5695	141	7	that	that	PRON
ajfa-5695	141	8	are	be	AUX
ajfa-5695	141	9	profitable	profitable	ADJ
ajfa-5695	141	10	will	will	AUX
ajfa-5695	141	11	provide	provide	VERB
ajfa-5695	141	12	more	more	ADV
ajfa-5695	141	13	readable	readable	ADJ
ajfa-5695	141	14	annual	annual	ADJ
ajfa-5695	141	15	reports	report	NOUN
ajfa-5695	141	16	.	.	PUNCT
ajfa-5695	142	1	therefore	therefore	ADV
ajfa-5695	142	2	,	,	PUNCT
ajfa-5695	142	3	i	i	PRON
ajfa-5695	142	4	measure	measure	VERB
ajfa-5695	142	5	the	the	DET
ajfa-5695	142	6	profitability	profitability	NOUN
ajfa-5695	142	7	as	as	ADP
ajfa-5695	142	8	net	net	ADJ
ajfa-5695	142	9	income	income	NOUN
ajfa-5695	142	10	scaled	scale	VERB
ajfa-5695	142	11	by	by	ADP
ajfa-5695	142	12	total	total	ADJ
ajfa-5695	142	13	assets	asset	NOUN
ajfa-5695	142	14	of	of	ADP
ajfa-5695	142	15	a	a	DET
ajfa-5695	142	16	firm	firm	NOUN
ajfa-5695	142	17	and	and	CCONJ
ajfa-5695	142	18	use	use	VERB
ajfa-5695	142	19	that	that	PRON
ajfa-5695	142	20	as	as	ADP
ajfa-5695	142	21	an	an	DET
ajfa-5695	142	22	independent	independent	ADJ
ajfa-5695	142	23	variable	variable	NOUN
ajfa-5695	142	24	.	.	PUNCT
ajfa-5695	143	1	4.3	4.3	NUM
ajfa-5695	143	2	control	control	NOUN
ajfa-5695	143	3	variables	variable	VERB
ajfa-5695	143	4	the	the	DET
ajfa-5695	143	5	following	follow	VERB
ajfa-5695	143	6	variables	variable	NOUN
ajfa-5695	143	7	are	be	AUX
ajfa-5695	143	8	used	use	VERB
ajfa-5695	143	9	as	as	ADP
ajfa-5695	143	10	control	control	NOUN
ajfa-5695	143	11	variables	variable	NOUN
ajfa-5695	143	12	in	in	ADP
ajfa-5695	143	13	the	the	DET
ajfa-5695	143	14	regression	regression	NOUN
ajfa-5695	143	15	:	:	PUNCT
ajfa-5695	143	16	1	1	X
ajfa-5695	143	17	.	.	NUM
ajfa-5695	143	18	size	size	NOUN
ajfa-5695	143	19	:	:	PUNCT
ajfa-5695	143	20	various	various	ADJ
ajfa-5695	143	21	studies	study	NOUN
ajfa-5695	143	22	have	have	AUX
ajfa-5695	143	23	shown	show	VERB
ajfa-5695	143	24	firm	firm	ADJ
ajfa-5695	143	25	size	size	NOUN
ajfa-5695	143	26	is	be	AUX
ajfa-5695	143	27	a	a	DET
ajfa-5695	143	28	determinant	determinant	ADJ
ajfa-5695	143	29	for	for	ADP
ajfa-5695	143	30	accounting	accounting	NOUN
ajfa-5695	143	31	disclosures	disclosure	NOUN
ajfa-5695	143	32	and	and	CCONJ
ajfa-5695	143	33	size	size	NOUN
ajfa-5695	143	34	is	be	AUX
ajfa-5695	143	35	also	also	ADV
ajfa-5695	143	36	used	use	VERB
ajfa-5695	143	37	as	as	ADP
ajfa-5695	143	38	a	a	DET
ajfa-5695	143	39	proxy	proxy	NOUN
ajfa-5695	143	40	variable	variable	NOUN
ajfa-5695	143	41	for	for	ADP
ajfa-5695	143	42	omitted	omit	VERB
ajfa-5695	143	43	variables	variable	NOUN
ajfa-5695	143	44	(	(	PUNCT
ajfa-5695	143	45	botosan	botosan	ADJ
ajfa-5695	143	46	,	,	PUNCT
ajfa-5695	143	47	1997	1997	NUM
ajfa-5695	143	48	;	;	PUNCT
ajfa-5695	143	49	hossain	hossain	PROPN
ajfa-5695	143	50	et	et	PROPN
ajfa-5695	143	51	al	al	PROPN
ajfa-5695	143	52	.	.	PROPN
ajfa-5695	143	53	1995	1995	NUM
ajfa-5695	143	54	)	)	PUNCT
ajfa-5695	143	55	.	.	PUNCT
ajfa-5695	144	1	this	this	DET
ajfa-5695	144	2	paper	paper	NOUN
ajfa-5695	144	3	uses	use	VERB
ajfa-5695	144	4	natural	natural	ADJ
ajfa-5695	144	5	log	log	NOUN
ajfa-5695	144	6	of	of	ADP
ajfa-5695	144	7	total	total	ADJ
ajfa-5695	144	8	assets	asset	NOUN
ajfa-5695	144	9	measured	measure	VERB
ajfa-5695	144	10	in	in	ADP
ajfa-5695	144	11	millions	million	NOUN
ajfa-5695	144	12	of	of	ADP
ajfa-5695	144	13	dollars	dollar	NOUN
ajfa-5695	144	14	as	as	ADP
ajfa-5695	144	15	firmsize	firmsize	NOUN
ajfa-5695	144	16	to	to	PART
ajfa-5695	144	17	explain	explain	VERB
ajfa-5695	144	18	the	the	DET
ajfa-5695	144	19	readability	readability	NOUN
ajfa-5695	144	20	of	of	ADP
ajfa-5695	144	21	annual	annual	ADJ
ajfa-5695	144	22	reports	report	NOUN
ajfa-5695	144	23	.	.	PUNCT
ajfa-5695	145	1	in	in	ADP
ajfa-5695	145	2	general	general	ADJ
ajfa-5695	145	3	,	,	PUNCT
ajfa-5695	145	4	it	it	PRON
ajfa-5695	145	5	is	be	AUX
ajfa-5695	145	6	expected	expect	VERB
ajfa-5695	145	7	that	that	SCONJ
ajfa-5695	145	8	a	a	DET
ajfa-5695	145	9	larger	large	ADJ
ajfa-5695	145	10	firm	firm	NOUN
ajfa-5695	145	11	will	will	AUX
ajfa-5695	145	12	have	have	VERB
ajfa-5695	145	13	more	more	ADJ
ajfa-5695	145	14	complex	complex	ADJ
ajfa-5695	145	15	operations	operation	NOUN
ajfa-5695	145	16	and	and	CCONJ
ajfa-5695	145	17	will	will	AUX
ajfa-5695	145	18	provide	provide	VERB
ajfa-5695	145	19	longer	long	ADJ
ajfa-5695	145	20	and	and	CCONJ
ajfa-5695	145	21	complex	complex	ADJ
ajfa-5695	145	22	annual	annual	ADJ
ajfa-5695	145	23	reports	report	NOUN
ajfa-5695	145	24	.	.	PUNCT
ajfa-5695	146	1	2	2	X
ajfa-5695	146	2	.	.	X
ajfa-5695	146	3	foreign	foreign	ADJ
ajfa-5695	146	4	sales	sale	NOUN
ajfa-5695	146	5	:	:	PUNCT
ajfa-5695	146	6	i	i	PRON
ajfa-5695	146	7	use	use	VERB
ajfa-5695	146	8	foreign	foreign	ADJ
ajfa-5695	146	9	sales	sale	NOUN
ajfa-5695	146	10	percentage	percentage	NOUN
ajfa-5695	146	11	(	(	PUNCT
ajfa-5695	146	12	fsales%	fsales%	NOUN
ajfa-5695	146	13	)	)	PUNCT
ajfa-5695	146	14	as	as	ADP
ajfa-5695	146	15	a	a	DET
ajfa-5695	146	16	proxy	proxy	NOUN
ajfa-5695	146	17	for	for	ADP
ajfa-5695	146	18	complexity	complexity	NOUN
ajfa-5695	146	19	of	of	ADP
ajfa-5695	146	20	operations	operation	NOUN
ajfa-5695	146	21	.	.	PUNCT
ajfa-5695	147	1	in	in	ADP
ajfa-5695	147	2	general	general	ADJ
ajfa-5695	147	3	,	,	PUNCT
ajfa-5695	147	4	higher	high	ADJ
ajfa-5695	147	5	foreign	foreign	ADJ
ajfa-5695	147	6	sales	sale	NOUN
ajfa-5695	147	7	will	will	AUX
ajfa-5695	147	8	lead	lead	VERB
ajfa-5695	147	9	to	to	ADP
ajfa-5695	147	10	longer	long	ADJ
ajfa-5695	147	11	annual	annual	ADJ
ajfa-5695	147	12	reports	report	NOUN
ajfa-5695	147	13	and	and	CCONJ
ajfa-5695	147	14	difficult	difficult	ADJ
ajfa-5695	147	15	to	to	PART
ajfa-5695	147	16	read	read	VERB
ajfa-5695	147	17	annual	annual	ADJ
ajfa-5695	147	18	reports	report	NOUN
ajfa-5695	147	19	.	.	PUNCT
ajfa-5695	148	1	in	in	ADP
ajfa-5695	148	2	addition	addition	NOUN
ajfa-5695	148	3	,	,	PUNCT
ajfa-5695	148	4	this	this	DET
ajfa-5695	148	5	variable	variable	NOUN
ajfa-5695	148	6	acts	act	VERB
ajfa-5695	148	7	as	as	ADP
ajfa-5695	148	8	a	a	DET
ajfa-5695	148	9	control	control	NOUN
ajfa-5695	148	10	variable	variable	NOUN
ajfa-5695	148	11	for	for	ADP
ajfa-5695	148	12	the	the	DET
ajfa-5695	148	13	domestic	domestic	ADJ
ajfa-5695	148	14	culture	culture	NOUN
ajfa-5695	148	15	as	as	SCONJ
ajfa-5695	148	16	it	it	PRON
ajfa-5695	148	17	is	be	AUX
ajfa-5695	148	18	expected	expect	VERB
ajfa-5695	148	19	that	that	SCONJ
ajfa-5695	148	20	a	a	DET
ajfa-5695	148	21	larger	large	ADJ
ajfa-5695	148	22	foreign	foreign	ADJ
ajfa-5695	148	23	sales	sale	NOUN
ajfa-5695	148	24	will	will	AUX
ajfa-5695	148	25	mitigate	mitigate	VERB
ajfa-5695	148	26	the	the	DET
ajfa-5695	148	27	effect	effect	NOUN
ajfa-5695	148	28	of	of	ADP
ajfa-5695	148	29	domestic	domestic	ADJ
ajfa-5695	148	30	culture	culture	NOUN
ajfa-5695	148	31	(	(	PUNCT
ajfa-5695	148	32	secrecy	secrecy	NOUN
ajfa-5695	148	33	in	in	ADP
ajfa-5695	148	34	home	home	NOUN
ajfa-5695	148	35	country	country	NOUN
ajfa-5695	148	36	)	)	PUNCT
ajfa-5695	148	37	since	since	SCONJ
ajfa-5695	148	38	that	that	PRON
ajfa-5695	148	39	means	mean	VERB
ajfa-5695	148	40	that	that	SCONJ
ajfa-5695	148	41	the	the	DET
ajfa-5695	148	42	firm	firm	NOUN
ajfa-5695	148	43	is	be	AUX
ajfa-5695	148	44	more	more	ADV
ajfa-5695	148	45	exposed	expose	VERB
ajfa-5695	148	46	to	to	ADP
ajfa-5695	148	47	foreign	foreign	ADJ
ajfa-5695	148	48	culture	culture	NOUN
ajfa-5695	148	49	norms	norm	NOUN
ajfa-5695	148	50	and	and	CCONJ
ajfa-5695	148	51	behaviors	behavior	NOUN
ajfa-5695	148	52	(	(	PUNCT
ajfa-5695	148	53	hope	hope	VERB
ajfa-5695	148	54	et	et	PROPN
ajfa-5695	148	55	al	al	PROPN
ajfa-5695	148	56	.	.	PROPN
ajfa-5695	148	57	,	,	PUNCT
ajfa-5695	148	58	2008	2008	NUM
ajfa-5695	148	59	)	)	PUNCT
ajfa-5695	148	60	3	3	NUM
ajfa-5695	148	61	.	.	PUNCT
ajfa-5695	148	62	debt	debt	NOUN
ajfa-5695	148	63	ratio	ratio	NOUN
ajfa-5695	148	64	:	:	PUNCT
ajfa-5695	148	65	debt	debt	NOUN
ajfa-5695	148	66	ratio	ratio	NOUN
ajfa-5695	148	67	is	be	AUX
ajfa-5695	148	68	measured	measure	VERB
ajfa-5695	148	69	as	as	ADP
ajfa-5695	148	70	total	total	ADJ
ajfa-5695	148	71	liabilities	liability	NOUN
ajfa-5695	148	72	divided	divide	VERB
ajfa-5695	148	73	by	by	ADP
ajfa-5695	148	74	total	total	ADJ
ajfa-5695	148	75	assets	asset	NOUN
ajfa-5695	148	76	.	.	PUNCT
ajfa-5695	149	1	in	in	ADP
ajfa-5695	149	2	general	general	ADJ
ajfa-5695	149	3	,	,	PUNCT
ajfa-5695	149	4	companies	company	NOUN
ajfa-5695	149	5	that	that	PRON
ajfa-5695	149	6	have	have	VERB
ajfa-5695	149	7	higher	high	ADJ
ajfa-5695	149	8	proportion	proportion	NOUN
ajfa-5695	149	9	of	of	ADP
ajfa-5695	149	10	debt	debt	NOUN
ajfa-5695	149	11	are	be	AUX
ajfa-5695	149	12	expected	expect	VERB
ajfa-5695	149	13	to	to	PART
ajfa-5695	149	14	provide	provide	VERB
ajfa-5695	149	15	less	less	ADV
ajfa-5695	149	16	readable	readable	ADJ
ajfa-5695	149	17	annual	annual	ADJ
ajfa-5695	149	18	statements	statement	NOUN
ajfa-5695	149	19	.	.	PUNCT
ajfa-5695	150	1	4.4	4.4	NUM
ajfa-5695	150	2	descriptive	descriptive	ADJ
ajfa-5695	150	3	analyses	analysis	NOUN
ajfa-5695	150	4	table	table	NOUN
ajfa-5695	150	5	4	4	NUM
ajfa-5695	150	6	shows	show	VERB
ajfa-5695	150	7	the	the	DET
ajfa-5695	150	8	results	result	NOUN
ajfa-5695	150	9	of	of	ADP
ajfa-5695	150	10	descriptive	descriptive	ADJ
ajfa-5695	150	11	analyses	analysis	NOUN
ajfa-5695	150	12	.	.	PUNCT
ajfa-5695	151	1	the	the	DET
ajfa-5695	151	2	minimum	minimum	ADJ
ajfa-5695	151	3	fre	fre	ADJ
ajfa-5695	151	4	score	score	NOUN
ajfa-5695	151	5	for	for	ADP
ajfa-5695	151	6	the	the	DET
ajfa-5695	151	7	sample	sample	NOUN
ajfa-5695	151	8	companies	company	NOUN
ajfa-5695	151	9	is	be	AUX
ajfa-5695	151	10	3.90	3.90	NUM
ajfa-5695	151	11	and	and	CCONJ
ajfa-5695	151	12	the	the	DET
ajfa-5695	151	13	maximum	maximum	NOUN
ajfa-5695	151	14	is	be	AUX
ajfa-5695	151	15	21	21	NUM
ajfa-5695	151	16	.	.	PUNCT
ajfa-5695	152	1	recall	recall	VERB
ajfa-5695	152	2	that	that	SCONJ
ajfa-5695	152	3	a	a	DET
ajfa-5695	152	4	higher	high	ADJ
ajfa-5695	152	5	fre	fre	ADJ
ajfa-5695	152	6	score	score	NOUN
ajfa-5695	152	7	indicates	indicate	VERB
ajfa-5695	152	8	reading	read	VERB
ajfa-5695	152	9	ease	ease	NOUN
ajfa-5695	152	10	and	and	CCONJ
ajfa-5695	152	11	that	that	SCONJ
ajfa-5695	152	12	a	a	DET
ajfa-5695	152	13	score	score	NOUN
ajfa-5695	152	14	of	of	ADP
ajfa-5695	152	15	64	64	NUM
ajfa-5695	152	16	is	be	AUX
ajfa-5695	152	17	considered	consider	VERB
ajfa-5695	152	18	“	"	PUNCT
ajfa-5695	152	19	plain	plain	ADJ
ajfa-5695	152	20	english	english	PROPN
ajfa-5695	152	21	”	"	PUNCT
ajfa-5695	152	22	.	.	PUNCT
ajfa-5695	153	1	therefore	therefore	ADV
ajfa-5695	153	2	,	,	PUNCT
ajfa-5695	153	3	none	none	NOUN
ajfa-5695	153	4	of	of	ADP
ajfa-5695	153	5	the	the	DET
ajfa-5695	153	6	sample	sample	NOUN
ajfa-5695	153	7	companies	company	NOUN
ajfa-5695	153	8	are	be	AUX
ajfa-5695	153	9	providing	provide	VERB
ajfa-5695	153	10	annual	annual	ADJ
ajfa-5695	153	11	reports	report	NOUN
ajfa-5695	153	12	that	that	PRON
ajfa-5695	153	13	can	can	AUX
ajfa-5695	153	14	be	be	AUX
ajfa-5695	153	15	described	describe	VERB
ajfa-5695	153	16	as	as	ADP
ajfa-5695	153	17	easy	easy	ADJ
ajfa-5695	153	18	to	to	PART
ajfa-5695	153	19	read	read	VERB
ajfa-5695	153	20	.	.	PUNCT
ajfa-5695	154	1	there	there	PRON
ajfa-5695	154	2	is	be	VERB
ajfa-5695	154	3	a	a	DET
ajfa-5695	154	4	large	large	ADJ
ajfa-5695	154	5	variability	variability	NOUN
ajfa-5695	154	6	in	in	ADP
ajfa-5695	154	7	the	the	DET
ajfa-5695	154	8	rest	rest	NOUN
ajfa-5695	154	9	of	of	ADP
ajfa-5695	154	10	the	the	DET
ajfa-5695	154	11	variables	variable	NOUN
ajfa-5695	154	12	as	as	ADV
ajfa-5695	154	13	well	well	ADV
ajfa-5695	154	14	.	.	PUNCT
ajfa-5695	155	1	the	the	DET
ajfa-5695	155	2	sample	sample	NOUN
ajfa-5695	155	3	companies	company	NOUN
ajfa-5695	155	4	come	come	VERB
ajfa-5695	155	5	from	from	ADP
ajfa-5695	155	6	cultures	culture	NOUN
ajfa-5695	155	7	that	that	PRON
ajfa-5695	155	8	have	have	VERB
ajfa-5695	155	9	varying	vary	VERB
ajfa-5695	155	10	levels	level	NOUN
ajfa-5695	155	11	of	of	ADP
ajfa-5695	155	12	secrecy	secrecy	NOUN
ajfa-5695	155	13	in	in	ADP
ajfa-5695	155	14	their	their	PRON
ajfa-5695	155	15	home	home	NOUN
ajfa-5695	155	16	countries	country	NOUN
ajfa-5695	155	17	(	(	PUNCT
ajfa-5695	155	18	the	the	DET
ajfa-5695	155	19	scores	score	NOUN
ajfa-5695	155	20	range	range	VERB
ajfa-5695	155	21	from	from	ADP
ajfa-5695	155	22	62	62	NUM
ajfa-5695	155	23	to	to	ADP
ajfa-5695	155	24	127	127	NUM
ajfa-5695	155	25	)	)	PUNCT
ajfa-5695	155	26	.	.	PUNCT
ajfa-5695	156	1	a	a	DET
ajfa-5695	156	2	higher	high	ADJ
ajfa-5695	156	3	value	value	NOUN
ajfa-5695	156	4	indicates	indicate	VERB
ajfa-5695	156	5	more	more	ADJ
ajfa-5695	156	6	of	of	ADP
ajfa-5695	156	7	that	that	DET
ajfa-5695	156	8	particular	particular	ADJ
ajfa-5695	156	9	trait	trait	NOUN
ajfa-5695	156	10	.	.	PUNCT
ajfa-5695	157	1	table	table	NOUN
ajfa-5695	157	2	5	5	NUM
ajfa-5695	157	3	shows	show	VERB
ajfa-5695	157	4	the	the	DET
ajfa-5695	157	5	scores	score	NOUN
ajfa-5695	157	6	of	of	ADP
ajfa-5695	157	7	dependent	dependent	ADJ
ajfa-5695	157	8	variable	variable	NOUN
ajfa-5695	157	9	and	and	CCONJ
ajfa-5695	157	10	the	the	DET
ajfa-5695	157	11	three	three	NUM
ajfa-5695	157	12	control	control	NOUN
ajfa-5695	157	13	variables	variable	NOUN
ajfa-5695	157	14	by	by	ADP
ajfa-5695	157	15	country	country	NOUN
ajfa-5695	157	16	.	.	PUNCT
ajfa-5695	158	1	companies	company	NOUN
ajfa-5695	158	2	from	from	ADP
ajfa-5695	158	3	india	india	PROPN
ajfa-5695	158	4	and	and	CCONJ
ajfa-5695	158	5	taiwan	taiwan	PROPN
ajfa-5695	158	6	have	have	VERB
ajfa-5695	158	7	the	the	DET
ajfa-5695	158	8	highest	high	ADJ
ajfa-5695	158	9	fre	fre	ADJ
ajfa-5695	158	10	scores	score	NOUN
ajfa-5695	158	11	indicating	indicate	VERB
ajfa-5695	158	12	easiest	easy	ADJ
ajfa-5695	158	13	to	to	PART
ajfa-5695	158	14	read	read	VERB
ajfa-5695	158	15	financial	financial	ADJ
ajfa-5695	158	16	statements	statement	NOUN
ajfa-5695	158	17	among	among	ADP
ajfa-5695	158	18	all	all	DET
ajfa-5695	158	19	the	the	DET
ajfa-5695	158	20	sample	sample	NOUN
ajfa-5695	158	21	countries	country	NOUN
ajfa-5695	158	22	.	.	PUNCT
ajfa-5695	159	1	apart	apart	ADV
ajfa-5695	159	2	from	from	ADP
ajfa-5695	159	3	countries	country	NOUN
ajfa-5695	159	4	that	that	PRON
ajfa-5695	159	5	have	have	VERB
ajfa-5695	159	6	a	a	DET
ajfa-5695	159	7	very	very	ADV
ajfa-5695	159	8	small	small	ADJ
ajfa-5695	159	9	number	number	NOUN
ajfa-5695	159	10	of	of	ADP
ajfa-5695	159	11	companies	company	NOUN
ajfa-5695	159	12	listed	list	VERB
ajfa-5695	159	13	in	in	ADP
ajfa-5695	159	14	the	the	DET
ajfa-5695	159	15	u.s	u.s	PROPN
ajfa-5695	159	16	.	.	PROPN
ajfa-5695	159	17	,	,	PUNCT
ajfa-5695	159	18	companies	company	NOUN
ajfa-5695	159	19	from	from	ADP
ajfa-5695	159	20	hong	hong	PROPN
ajfa-5695	159	21	kong	kong	PROPN
ajfa-5695	159	22	and	and	CCONJ
ajfa-5695	159	23	china	china	PROPN
ajfa-5695	159	24	have	have	VERB
ajfa-5695	159	25	the	the	DET
ajfa-5695	159	26	lowest	low	ADJ
ajfa-5695	159	27	fre	fre	ADJ
ajfa-5695	159	28	scores	score	NOUN
ajfa-5695	159	29	indicating	indicate	VERB
ajfa-5695	159	30	difficult	difficult	ADJ
ajfa-5695	159	31	to	to	PART
ajfa-5695	159	32	read	read	VERB
ajfa-5695	159	33	financial	financial	ADJ
ajfa-5695	159	34	statements	statement	NOUN
ajfa-5695	159	35	among	among	ADP
ajfa-5695	159	36	all	all	DET
ajfa-5695	159	37	the	the	DET
ajfa-5695	159	38	sample	sample	NOUN
ajfa-5695	159	39	3	3	NUM
ajfa-5695	159	40	similar	similar	ADJ
ajfa-5695	159	41	to	to	ADP
ajfa-5695	159	42	oliveira	oliveira	PROPN
ajfa-5695	159	43	et	et	PROPN
ajfa-5695	159	44	al	al	PROPN
ajfa-5695	159	45	.	.	PROPN
ajfa-5695	160	1	(	(	PUNCT
ajfa-5695	160	2	2006	2006	NUM
ajfa-5695	160	3	)	)	PUNCT
ajfa-5695	160	4	asian	asian	ADJ
ajfa-5695	160	5	journal	journal	NOUN
ajfa-5695	160	6	of	of	ADP
ajfa-5695	160	7	finance	finance	PROPN
ajfa-5695	160	8	&	&	CCONJ
ajfa-5695	160	9	accounting	accounting	PROPN
ajfa-5695	160	10	issn	issn	PROPN
ajfa-5695	160	11	1946	1946	NUM
ajfa-5695	160	12	-	-	PUNCT
ajfa-5695	160	13	052x	052x	PROPN
ajfa-5695	160	14	2014	2014	NUM
ajfa-5695	160	15	,	,	PUNCT
ajfa-5695	160	16	vol	vol	NOUN
ajfa-5695	160	17	.	.	PROPN
ajfa-5695	161	1	6	6	NUM
ajfa-5695	161	2	,	,	PUNCT
ajfa-5695	161	3	no	no	INTJ
ajfa-5695	161	4	.	.	NOUN
ajfa-5695	161	5	2	2	NUM
ajfa-5695	161	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	161	7	9	9	NUM
ajfa-5695	161	8	countries	country	NOUN
ajfa-5695	161	9	.	.	PUNCT
ajfa-5695	162	1	the	the	DET
ajfa-5695	162	2	largest	large	ADJ
ajfa-5695	162	3	sample	sample	NOUN
ajfa-5695	162	4	companies	company	NOUN
ajfa-5695	162	5	are	be	AUX
ajfa-5695	162	6	from	from	ADP
ajfa-5695	162	7	japan	japan	PROPN
ajfa-5695	162	8	and	and	CCONJ
ajfa-5695	162	9	the	the	DET
ajfa-5695	162	10	smallest	small	ADJ
ajfa-5695	162	11	come	come	VERB
ajfa-5695	162	12	from	from	ADP
ajfa-5695	162	13	singapore	singapore	PROPN
ajfa-5695	162	14	.	.	PUNCT
ajfa-5695	163	1	companies	company	NOUN
ajfa-5695	163	2	from	from	ADP
ajfa-5695	163	3	china	china	PROPN
ajfa-5695	163	4	are	be	AUX
ajfa-5695	163	5	heavily	heavily	ADV
ajfa-5695	163	6	dependent	dependent	ADJ
ajfa-5695	163	7	upon	upon	SCONJ
ajfa-5695	163	8	debt	debt	NOUN
ajfa-5695	163	9	(	(	PUNCT
ajfa-5695	163	10	median	median	NOUN
ajfa-5695	163	11	debtratio	debtratio	NOUN
ajfa-5695	163	12	=	=	NOUN
ajfa-5695	163	13	0.74	0.74	NUM
ajfa-5695	163	14	)	)	PUNCT
ajfa-5695	163	15	and	and	CCONJ
ajfa-5695	163	16	sample	sample	NOUN
ajfa-5695	163	17	companies	company	NOUN
ajfa-5695	163	18	from	from	ADP
ajfa-5695	163	19	taiwan	taiwan	PROPN
ajfa-5695	163	20	have	have	VERB
ajfa-5695	163	21	the	the	DET
ajfa-5695	163	22	lowest	low	ADJ
ajfa-5695	163	23	debtratio	debtratio	NOUN
ajfa-5695	163	24	after	after	ADP
ajfa-5695	163	25	singapore4	singapore4	VERB
ajfa-5695	163	26	indicating	indicate	VERB
ajfa-5695	163	27	higher	high	ADJ
ajfa-5695	163	28	reliance	reliance	NOUN
ajfa-5695	163	29	on	on	ADP
ajfa-5695	163	30	equity	equity	NOUN
ajfa-5695	163	31	capital	capital	NOUN
ajfa-5695	163	32	.	.	PUNCT
ajfa-5695	164	1	table	table	NOUN
ajfa-5695	164	2	6	6	NUM
ajfa-5695	164	3	provides	provide	VERB
ajfa-5695	164	4	the	the	DET
ajfa-5695	164	5	pearson	pearson	NOUN
ajfa-5695	164	6	correlation	correlation	NOUN
ajfa-5695	164	7	coefficients	coefficient	NOUN
ajfa-5695	164	8	among	among	ADP
ajfa-5695	164	9	the	the	DET
ajfa-5695	164	10	regression	regression	NOUN
ajfa-5695	164	11	variables	variable	NOUN
ajfa-5695	164	12	.	.	PUNCT
ajfa-5695	165	1	secrecy	secrecy	NOUN
ajfa-5695	165	2	is	be	AUX
ajfa-5695	165	3	negatively	negatively	ADV
ajfa-5695	165	4	correlated	correlate	VERB
ajfa-5695	165	5	with	with	ADP
ajfa-5695	165	6	fre	fre	ADJ
ajfa-5695	165	7	(	(	PUNCT
ajfa-5695	165	8	-0.244	-0.244	NOUN
ajfa-5695	165	9	)	)	PUNCT
ajfa-5695	165	10	,	,	PUNCT
ajfa-5695	165	11	as	as	SCONJ
ajfa-5695	165	12	hypothesized	hypothesized	ADJ
ajfa-5695	165	13	.	.	PUNCT
ajfa-5695	166	1	this	this	DET
ajfa-5695	166	2	result	result	NOUN
ajfa-5695	166	3	provides	provide	VERB
ajfa-5695	166	4	bivariate	bivariate	ADJ
ajfa-5695	166	5	support	support	NOUN
ajfa-5695	166	6	for	for	ADP
ajfa-5695	166	7	the	the	DET
ajfa-5695	166	8	prediction	prediction	NOUN
ajfa-5695	166	9	that	that	SCONJ
ajfa-5695	166	10	less	less	ADV
ajfa-5695	166	11	secretive	secretive	ADJ
ajfa-5695	166	12	companies	company	NOUN
ajfa-5695	166	13	provide	provide	VERB
ajfa-5695	166	14	annual	annual	ADJ
ajfa-5695	166	15	reports	report	NOUN
ajfa-5695	166	16	with	with	ADP
ajfa-5695	166	17	higher	high	ADJ
ajfa-5695	166	18	readability	readability	NOUN
ajfa-5695	166	19	scores	score	NOUN
ajfa-5695	166	20	.	.	PUNCT
ajfa-5695	167	1	firm	firm	ADJ
ajfa-5695	167	2	size	size	NOUN
ajfa-5695	167	3	is	be	AUX
ajfa-5695	167	4	also	also	ADV
ajfa-5695	167	5	negatively	negatively	ADV
ajfa-5695	167	6	correlated	correlate	VERB
ajfa-5695	167	7	with	with	ADP
ajfa-5695	167	8	fre	fre	ADJ
ajfa-5695	167	9	indicating	indicate	VERB
ajfa-5695	167	10	that	that	SCONJ
ajfa-5695	167	11	bigger	big	ADJ
ajfa-5695	167	12	companies	company	NOUN
ajfa-5695	167	13	provide	provide	VERB
ajfa-5695	167	14	difficult	difficult	ADJ
ajfa-5695	167	15	to	to	PART
ajfa-5695	167	16	read	read	VERB
ajfa-5695	167	17	annual	annual	ADJ
ajfa-5695	167	18	reports	report	NOUN
ajfa-5695	167	19	.	.	PUNCT
ajfa-5695	168	1	debt	debt	NOUN
ajfa-5695	168	2	ratio	ratio	NOUN
ajfa-5695	168	3	is	be	AUX
ajfa-5695	168	4	positively	positively	ADV
ajfa-5695	168	5	correlated	correlate	VERB
ajfa-5695	168	6	with	with	ADP
ajfa-5695	168	7	firm	firm	ADJ
ajfa-5695	168	8	size	size	NOUN
ajfa-5695	168	9	indicating	indicate	VERB
ajfa-5695	168	10	that	that	SCONJ
ajfa-5695	168	11	bigger	big	ADJ
ajfa-5695	168	12	companies	company	NOUN
ajfa-5695	168	13	have	have	VERB
ajfa-5695	168	14	more	more	ADJ
ajfa-5695	168	15	debt	debt	NOUN
ajfa-5695	168	16	and	and	CCONJ
ajfa-5695	168	17	negatively	negatively	ADV
ajfa-5695	168	18	related	relate	VERB
ajfa-5695	168	19	with	with	ADP
ajfa-5695	168	20	fre	fre	PROPN
ajfa-5695	168	21	.	.	PUNCT
ajfa-5695	169	1	while	while	SCONJ
ajfa-5695	169	2	some	some	PRON
ajfa-5695	169	3	of	of	ADP
ajfa-5695	169	4	these	these	DET
ajfa-5695	169	5	results	result	NOUN
ajfa-5695	169	6	are	be	AUX
ajfa-5695	169	7	consistent	consistent	ADJ
ajfa-5695	169	8	with	with	ADP
ajfa-5695	169	9	the	the	DET
ajfa-5695	169	10	hypotheses	hypothesis	NOUN
ajfa-5695	169	11	in	in	ADP
ajfa-5695	169	12	this	this	DET
ajfa-5695	169	13	paper	paper	NOUN
ajfa-5695	169	14	,	,	PUNCT
ajfa-5695	169	15	they	they	PRON
ajfa-5695	169	16	should	should	AUX
ajfa-5695	169	17	be	be	AUX
ajfa-5695	169	18	interpreted	interpret	VERB
ajfa-5695	169	19	with	with	ADP
ajfa-5695	169	20	caution	caution	NOUN
ajfa-5695	169	21	since	since	SCONJ
ajfa-5695	169	22	they	they	PRON
ajfa-5695	169	23	do	do	AUX
ajfa-5695	169	24	not	not	PART
ajfa-5695	169	25	control	control	VERB
ajfa-5695	169	26	for	for	ADP
ajfa-5695	169	27	differences	difference	NOUN
ajfa-5695	169	28	in	in	ADP
ajfa-5695	169	29	other	other	ADJ
ajfa-5695	169	30	variables	variable	NOUN
ajfa-5695	169	31	.	.	PUNCT
ajfa-5695	170	1	4.5	4.5	NUM
ajfa-5695	170	2	regression	regression	NOUN
ajfa-5695	170	3	analysis	analysis	NOUN
ajfa-5695	170	4	and	and	CCONJ
ajfa-5695	170	5	hypothesis	hypothesis	NOUN
ajfa-5695	170	6	testing	testing	NOUN
ajfa-5695	170	7	table	table	NOUN
ajfa-5695	170	8	7	7	NUM
ajfa-5695	170	9	provides	provide	VERB
ajfa-5695	170	10	the	the	DET
ajfa-5695	170	11	results	result	NOUN
ajfa-5695	170	12	of	of	ADP
ajfa-5695	170	13	regression	regression	NOUN
ajfa-5695	170	14	analysis	analysis	NOUN
ajfa-5695	170	15	.	.	PUNCT
ajfa-5695	171	1	out	out	ADP
ajfa-5695	171	2	of	of	ADP
ajfa-5695	171	3	the	the	DET
ajfa-5695	171	4	three	three	NUM
ajfa-5695	171	5	control	control	NOUN
ajfa-5695	171	6	variables	variable	NOUN
ajfa-5695	171	7	,	,	PUNCT
ajfa-5695	171	8	only	only	ADV
ajfa-5695	171	9	the	the	DET
ajfa-5695	171	10	coefficient	coefficient	NOUN
ajfa-5695	171	11	for	for	ADP
ajfa-5695	171	12	firmsize	firmsize	NOUN
ajfa-5695	171	13	is	be	AUX
ajfa-5695	171	14	marginally	marginally	ADV
ajfa-5695	171	15	significant	significant	ADJ
ajfa-5695	171	16	(	(	PUNCT
ajfa-5695	171	17	p=	p=	NOUN
ajfa-5695	171	18	0.080	0.080	NUM
ajfa-5695	171	19	)	)	PUNCT
ajfa-5695	171	20	and	and	CCONJ
ajfa-5695	171	21	the	the	DET
ajfa-5695	171	22	rest	rest	NOUN
ajfa-5695	171	23	of	of	ADP
ajfa-5695	171	24	the	the	DET
ajfa-5695	171	25	coefficients	coefficient	NOUN
ajfa-5695	171	26	on	on	ADP
ajfa-5695	171	27	the	the	DET
ajfa-5695	171	28	control	control	NOUN
ajfa-5695	171	29	variables	variable	NOUN
ajfa-5695	171	30	are	be	AUX
ajfa-5695	171	31	not	not	PART
ajfa-5695	171	32	significant	significant	ADJ
ajfa-5695	171	33	.	.	PUNCT
ajfa-5695	172	1	the	the	DET
ajfa-5695	172	2	coefficient	coefficient	NOUN
ajfa-5695	172	3	on	on	ADP
ajfa-5695	172	4	firmsize	firmsize	NOUN
ajfa-5695	172	5	is	be	AUX
ajfa-5695	172	6	negative	negative	ADJ
ajfa-5695	172	7	,	,	PUNCT
ajfa-5695	172	8	indicating	indicate	VERB
ajfa-5695	172	9	larger	large	ADJ
ajfa-5695	172	10	companies	company	NOUN
ajfa-5695	172	11	have	have	VERB
ajfa-5695	172	12	lower	low	ADJ
ajfa-5695	172	13	fre	fre	ADJ
ajfa-5695	172	14	scores	score	NOUN
ajfa-5695	172	15	and	and	CCONJ
ajfa-5695	172	16	therefore	therefore	ADV
ajfa-5695	172	17	less	less	ADV
ajfa-5695	172	18	readable	readable	ADJ
ajfa-5695	172	19	financial	financial	ADJ
ajfa-5695	172	20	statements	statement	NOUN
ajfa-5695	172	21	.	.	PUNCT
ajfa-5695	173	1	this	this	DET
ajfa-5695	173	2	result	result	NOUN
ajfa-5695	173	3	is	be	AUX
ajfa-5695	173	4	in	in	ADP
ajfa-5695	173	5	line	line	NOUN
ajfa-5695	173	6	with	with	ADP
ajfa-5695	173	7	expectations	expectation	NOUN
ajfa-5695	173	8	as	as	SCONJ
ajfa-5695	173	9	larger	large	ADJ
ajfa-5695	173	10	companies	company	NOUN
ajfa-5695	173	11	usually	usually	ADV
ajfa-5695	173	12	have	have	VERB
ajfa-5695	173	13	complex	complex	ADJ
ajfa-5695	173	14	operations	operation	NOUN
ajfa-5695	173	15	.	.	PUNCT
ajfa-5695	174	1	the	the	DET
ajfa-5695	174	2	first	first	ADJ
ajfa-5695	174	3	hypothesis	hypothesis	NOUN
ajfa-5695	174	4	predicts	predict	VERB
ajfa-5695	174	5	that	that	SCONJ
ajfa-5695	174	6	companies	company	NOUN
ajfa-5695	174	7	whose	whose	DET
ajfa-5695	174	8	domestic	domestic	ADJ
ajfa-5695	174	9	culture	culture	NOUN
ajfa-5695	174	10	is	be	AUX
ajfa-5695	174	11	more	more	ADV
ajfa-5695	174	12	secretive	secretive	ADJ
ajfa-5695	174	13	will	will	AUX
ajfa-5695	174	14	provide	provide	VERB
ajfa-5695	174	15	difficult	difficult	ADJ
ajfa-5695	174	16	to	to	PART
ajfa-5695	174	17	read	read	VERB
ajfa-5695	174	18	financial	financial	ADJ
ajfa-5695	174	19	statements	statement	NOUN
ajfa-5695	174	20	.	.	PUNCT
ajfa-5695	175	1	the	the	DET
ajfa-5695	175	2	variable	variable	NOUN
ajfa-5695	175	3	of	of	ADP
ajfa-5695	175	4	primary	primary	ADJ
ajfa-5695	175	5	interest	interest	NOUN
ajfa-5695	175	6	for	for	ADP
ajfa-5695	175	7	the	the	DET
ajfa-5695	175	8	first	first	ADJ
ajfa-5695	175	9	hypothesis	hypothesis	NOUN
ajfa-5695	175	10	is	be	AUX
ajfa-5695	175	11	secrecy	secrecy	NOUN
ajfa-5695	175	12	and	and	CCONJ
ajfa-5695	175	13	the	the	DET
ajfa-5695	175	14	results	result	NOUN
ajfa-5695	175	15	show	show	VERB
ajfa-5695	175	16	that	that	SCONJ
ajfa-5695	175	17	the	the	DET
ajfa-5695	175	18	coefficient	coefficient	NOUN
ajfa-5695	175	19	on	on	ADP
ajfa-5695	175	20	this	this	DET
ajfa-5695	175	21	variable	variable	NOUN
ajfa-5695	175	22	is	be	AUX
ajfa-5695	175	23	negative	negative	ADJ
ajfa-5695	175	24	and	and	CCONJ
ajfa-5695	175	25	statistically	statistically	ADV
ajfa-5695	175	26	significant	significant	ADJ
ajfa-5695	175	27	,	,	PUNCT
ajfa-5695	175	28	providing	provide	VERB
ajfa-5695	175	29	support	support	NOUN
ajfa-5695	175	30	for	for	ADP
ajfa-5695	175	31	h1	h1	PROPN
ajfa-5695	175	32	.	.	PUNCT
ajfa-5695	176	1	the	the	DET
ajfa-5695	176	2	second	second	ADJ
ajfa-5695	176	3	hypothesis	hypothesis	NOUN
ajfa-5695	176	4	predicts	predict	VERB
ajfa-5695	176	5	that	that	SCONJ
ajfa-5695	176	6	companies	company	NOUN
ajfa-5695	176	7	with	with	ADP
ajfa-5695	176	8	higher	high	ADJ
ajfa-5695	176	9	ownership	ownership	NOUN
ajfa-5695	176	10	dispersion	dispersion	NOUN
ajfa-5695	176	11	will	will	AUX
ajfa-5695	176	12	provide	provide	VERB
ajfa-5695	176	13	more	more	ADV
ajfa-5695	176	14	readable	readable	ADJ
ajfa-5695	176	15	financial	financial	ADJ
ajfa-5695	176	16	statements	statement	NOUN
ajfa-5695	176	17	;	;	PUNCT
ajfa-5695	176	18	however	however	ADV
ajfa-5695	176	19	,	,	PUNCT
ajfa-5695	176	20	the	the	DET
ajfa-5695	176	21	coefficient	coefficient	NOUN
ajfa-5695	176	22	on	on	ADP
ajfa-5695	176	23	this	this	DET
ajfa-5695	176	24	variable	variable	NOUN
ajfa-5695	176	25	is	be	AUX
ajfa-5695	176	26	not	not	PART
ajfa-5695	176	27	statistically	statistically	ADV
ajfa-5695	176	28	significant	significant	ADJ
ajfa-5695	176	29	.	.	PUNCT
ajfa-5695	177	1	therefore	therefore	ADV
ajfa-5695	177	2	,	,	PUNCT
ajfa-5695	177	3	these	these	DET
ajfa-5695	177	4	results	result	NOUN
ajfa-5695	177	5	fail	fail	VERB
ajfa-5695	177	6	to	to	PART
ajfa-5695	177	7	reject	reject	VERB
ajfa-5695	177	8	the	the	DET
ajfa-5695	177	9	second	second	ADJ
ajfa-5695	177	10	hypothesis	hypothesis	NOUN
ajfa-5695	177	11	.	.	PUNCT
ajfa-5695	178	1	the	the	DET
ajfa-5695	178	2	third	third	ADJ
ajfa-5695	178	3	hypothesis	hypothesis	NOUN
ajfa-5695	178	4	predicts	predict	VERB
ajfa-5695	178	5	that	that	SCONJ
ajfa-5695	178	6	companies	company	NOUN
ajfa-5695	178	7	with	with	ADP
ajfa-5695	178	8	higher	high	ADJ
ajfa-5695	178	9	profitability	profitability	NOUN
ajfa-5695	178	10	will	will	AUX
ajfa-5695	178	11	provide	provide	VERB
ajfa-5695	178	12	more	more	ADV
ajfa-5695	178	13	readable	readable	ADJ
ajfa-5695	178	14	annual	annual	ADJ
ajfa-5695	178	15	reports	report	NOUN
ajfa-5695	178	16	;	;	PUNCT
ajfa-5695	178	17	however	however	ADV
ajfa-5695	178	18	,	,	PUNCT
ajfa-5695	178	19	the	the	DET
ajfa-5695	178	20	coefficient	coefficient	NOUN
ajfa-5695	178	21	on	on	ADP
ajfa-5695	178	22	this	this	DET
ajfa-5695	178	23	variable	variable	NOUN
ajfa-5695	178	24	is	be	AUX
ajfa-5695	178	25	not	not	PART
ajfa-5695	178	26	statistically	statistically	ADV
ajfa-5695	178	27	significant	significant	ADJ
ajfa-5695	178	28	.	.	PUNCT
ajfa-5695	179	1	therefore	therefore	ADV
ajfa-5695	179	2	,	,	PUNCT
ajfa-5695	179	3	these	these	DET
ajfa-5695	179	4	results	result	NOUN
ajfa-5695	179	5	fail	fail	VERB
ajfa-5695	179	6	to	to	PART
ajfa-5695	179	7	reject	reject	VERB
ajfa-5695	179	8	the	the	DET
ajfa-5695	179	9	third	third	ADJ
ajfa-5695	179	10	hypothesis	hypothesis	NOUN
ajfa-5695	179	11	as	as	ADV
ajfa-5695	179	12	well	well	ADV
ajfa-5695	179	13	.	.	PUNCT
ajfa-5695	180	1	4.6	4.6	NUM
ajfa-5695	180	2	sensitivity	sensitivity	NOUN
ajfa-5695	180	3	analyses	analysis	NOUN
ajfa-5695	180	4	i	i	PRON
ajfa-5695	180	5	do	do	VERB
ajfa-5695	180	6	three	three	NUM
ajfa-5695	180	7	sensitivity	sensitivity	NOUN
ajfa-5695	180	8	tests	test	NOUN
ajfa-5695	180	9	to	to	PART
ajfa-5695	180	10	investigate	investigate	VERB
ajfa-5695	180	11	the	the	DET
ajfa-5695	180	12	robustness	robustness	NOUN
ajfa-5695	180	13	of	of	ADP
ajfa-5695	180	14	the	the	DET
ajfa-5695	180	15	results	result	NOUN
ajfa-5695	180	16	reported	report	VERB
ajfa-5695	180	17	.	.	PUNCT
ajfa-5695	181	1	first	first	ADV
ajfa-5695	181	2	,	,	PUNCT
ajfa-5695	181	3	i	i	PRON
ajfa-5695	181	4	devise	devise	VERB
ajfa-5695	181	5	a	a	DET
ajfa-5695	181	6	second	second	ADJ
ajfa-5695	181	7	measure	measure	NOUN
ajfa-5695	181	8	of	of	ADP
ajfa-5695	181	9	secrecy	secrecy	NOUN
ajfa-5695	181	10	based	base	VERB
ajfa-5695	181	11	on	on	ADP
ajfa-5695	181	12	the	the	DET
ajfa-5695	181	13	alternative	alternative	ADJ
ajfa-5695	181	14	definition	definition	NOUN
ajfa-5695	181	15	in	in	ADP
ajfa-5695	181	16	gray	gray	ADJ
ajfa-5695	181	17	(	(	PUNCT
ajfa-5695	181	18	1988	1988	NUM
ajfa-5695	181	19	)	)	PUNCT
ajfa-5695	181	20	.	.	PUNCT
ajfa-5695	182	1	gray	gray	ADJ
ajfa-5695	182	2	(	(	PUNCT
ajfa-5695	182	3	1988	1988	NUM
ajfa-5695	182	4	)	)	PUNCT
ajfa-5695	182	5	also	also	ADV
ajfa-5695	182	6	hypothesizes	hypothesize	VERB
ajfa-5695	182	7	a	a	DET
ajfa-5695	182	8	somewhat	somewhat	ADV
ajfa-5695	182	9	weaker	weak	ADJ
ajfa-5695	182	10	link	link	NOUN
ajfa-5695	182	11	between	between	ADP
ajfa-5695	182	12	secrecy	secrecy	NOUN
ajfa-5695	182	13	and	and	CCONJ
ajfa-5695	182	14	masculinity	masculinity	NOUN
ajfa-5695	182	15	.	.	PUNCT
ajfa-5695	183	1	he	he	PRON
ajfa-5695	183	2	argues	argue	VERB
ajfa-5695	183	3	that	that	SCONJ
ajfa-5695	183	4	in	in	ADP
ajfa-5695	183	5	more	more	ADJ
ajfa-5695	183	6	caring	caring	ADJ
ajfa-5695	183	7	societies	society	NOUN
ajfa-5695	183	8	where	where	SCONJ
ajfa-5695	183	9	more	more	ADJ
ajfa-5695	183	10	emphasis	emphasis	NOUN
ajfa-5695	183	11	is	be	AUX
ajfa-5695	183	12	given	give	VERB
ajfa-5695	183	13	to	to	ADP
ajfa-5695	183	14	the	the	DET
ajfa-5695	183	15	quality	quality	NOUN
ajfa-5695	183	16	of	of	ADP
ajfa-5695	183	17	life	life	NOUN
ajfa-5695	183	18	,	,	PUNCT
ajfa-5695	183	19	people	people	NOUN
ajfa-5695	183	20	will	will	AUX
ajfa-5695	183	21	tend	tend	VERB
ajfa-5695	183	22	to	to	PART
ajfa-5695	183	23	be	be	AUX
ajfa-5695	183	24	more	more	ADV
ajfa-5695	183	25	open	open	ADJ
ajfa-5695	183	26	especially	especially	ADV
ajfa-5695	183	27	for	for	ADP
ajfa-5695	183	28	socially	socially	ADV
ajfa-5695	183	29	related	relate	VERB
ajfa-5695	183	30	information	information	NOUN
ajfa-5695	183	31	.	.	PUNCT
ajfa-5695	184	1	in	in	ADP
ajfa-5695	184	2	particular	particular	ADJ
ajfa-5695	184	3	,	,	PUNCT
ajfa-5695	184	4	the	the	DET
ajfa-5695	184	5	alternative	alternative	ADJ
ajfa-5695	184	6	secrecy	secrecy	NOUN
ajfa-5695	184	7	variable	variable	NOUN
ajfa-5695	184	8	is	be	AUX
ajfa-5695	184	9	the	the	DET
ajfa-5695	184	10	sum	sum	NOUN
ajfa-5695	184	11	of	of	ADP
ajfa-5695	184	12	uncertainty	uncertainty	NOUN
ajfa-5695	184	13	avoidance	avoidance	NOUN
ajfa-5695	184	14	and	and	CCONJ
ajfa-5695	184	15	power	power	NOUN
ajfa-5695	184	16	distance	distance	NOUN
ajfa-5695	184	17	scores	score	NOUN
ajfa-5695	184	18	less	less	ADJ
ajfa-5695	184	19	individualism	individualism	NOUN
ajfa-5695	184	20	and	and	CCONJ
ajfa-5695	184	21	masculinity	masculinity	NOUN
ajfa-5695	184	22	scores	score	NOUN
ajfa-5695	184	23	.	.	PUNCT
ajfa-5695	185	1	i	i	PRON
ajfa-5695	185	2	repeat	repeat	VERB
ajfa-5695	185	3	the	the	DET
ajfa-5695	185	4	above	above	ADJ
ajfa-5695	185	5	tests	test	NOUN
ajfa-5695	185	6	using	use	VERB
ajfa-5695	185	7	the	the	DET
ajfa-5695	185	8	alternative	alternative	ADJ
ajfa-5695	185	9	measure	measure	NOUN
ajfa-5695	185	10	of	of	ADP
ajfa-5695	185	11	secrecy	secrecy	NOUN
ajfa-5695	185	12	.	.	PUNCT
ajfa-5695	186	1	there	there	PRON
ajfa-5695	186	2	are	be	VERB
ajfa-5695	186	3	no	no	DET
ajfa-5695	186	4	significant	significant	ADJ
ajfa-5695	186	5	differences	difference	NOUN
ajfa-5695	186	6	between	between	ADP
ajfa-5695	186	7	results	result	NOUN
ajfa-5695	186	8	for	for	ADP
ajfa-5695	186	9	this	this	DET
ajfa-5695	186	10	alternative	alternative	ADJ
ajfa-5695	186	11	measure	measure	NOUN
ajfa-5695	186	12	of	of	ADP
ajfa-5695	186	13	secrecy	secrecy	NOUN
ajfa-5695	186	14	and	and	CCONJ
ajfa-5695	186	15	therefore	therefore	ADV
ajfa-5695	186	16	those	those	DET
ajfa-5695	186	17	results	result	NOUN
ajfa-5695	186	18	are	be	AUX
ajfa-5695	186	19	not	not	PART
ajfa-5695	186	20	reported	report	VERB
ajfa-5695	186	21	.	.	PUNCT
ajfa-5695	187	1	4	4	NUM
ajfa-5695	187	2	singapore	singapore	PROPN
ajfa-5695	187	3	has	have	VERB
ajfa-5695	187	4	only	only	ADV
ajfa-5695	187	5	one	one	NUM
ajfa-5695	187	6	company	company	NOUN
ajfa-5695	187	7	listed	list	VERB
ajfa-5695	187	8	in	in	ADP
ajfa-5695	187	9	the	the	DET
ajfa-5695	187	10	u.s	u.s	PROPN
ajfa-5695	187	11	.	.	PROPN
ajfa-5695	187	12	asian	asian	PROPN
ajfa-5695	187	13	journal	journal	PROPN
ajfa-5695	187	14	of	of	ADP
ajfa-5695	187	15	finance	finance	PROPN
ajfa-5695	187	16	&	&	CCONJ
ajfa-5695	187	17	accounting	accounting	PROPN
ajfa-5695	187	18	issn	issn	PROPN
ajfa-5695	187	19	1946	1946	NUM
ajfa-5695	187	20	-	-	PUNCT
ajfa-5695	187	21	052x	052x	PROPN
ajfa-5695	187	22	2014	2014	NUM
ajfa-5695	187	23	,	,	PUNCT
ajfa-5695	187	24	vol	vol	NOUN
ajfa-5695	187	25	.	.	PROPN
ajfa-5695	187	26	6	6	NUM
ajfa-5695	187	27	,	,	PUNCT
ajfa-5695	187	28	no	no	INTJ
ajfa-5695	187	29	.	.	NOUN
ajfa-5695	187	30	2	2	NUM
ajfa-5695	187	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	187	32	10	10	NUM
ajfa-5695	187	33	as	as	SCONJ
ajfa-5695	187	34	discussed	discuss	VERB
ajfa-5695	187	35	above	above	ADV
ajfa-5695	187	36	,	,	PUNCT
ajfa-5695	187	37	i	i	PRON
ajfa-5695	187	38	derive	derive	VERB
ajfa-5695	187	39	the	the	DET
ajfa-5695	187	40	readability	readability	NOUN
ajfa-5695	187	41	numbers	number	NOUN
ajfa-5695	187	42	by	by	ADP
ajfa-5695	187	43	using	use	VERB
ajfa-5695	187	44	fre	fre	ADJ
ajfa-5695	187	45	index	index	NOUN
ajfa-5695	187	46	method	method	NOUN
ajfa-5695	187	47	.	.	PUNCT
ajfa-5695	188	1	as	as	ADP
ajfa-5695	188	2	an	an	DET
ajfa-5695	188	3	alternative	alternative	NOUN
ajfa-5695	188	4	to	to	ADP
ajfa-5695	188	5	using	use	VERB
ajfa-5695	188	6	the	the	DET
ajfa-5695	188	7	resulting	result	VERB
ajfa-5695	188	8	raw	raw	ADJ
ajfa-5695	188	9	composite	composite	ADJ
ajfa-5695	188	10	measure	measure	NOUN
ajfa-5695	188	11	of	of	ADP
ajfa-5695	188	12	these	these	DET
ajfa-5695	188	13	scores	score	NOUN
ajfa-5695	188	14	,	,	PUNCT
ajfa-5695	188	15	i	i	PRON
ajfa-5695	188	16	repeat	repeat	VERB
ajfa-5695	188	17	these	these	DET
ajfa-5695	188	18	analyses	analysis	NOUN
ajfa-5695	188	19	using	use	VERB
ajfa-5695	188	20	the	the	DET
ajfa-5695	188	21	ranks	rank	NOUN
ajfa-5695	188	22	of	of	ADP
ajfa-5695	188	23	readability	readability	NOUN
ajfa-5695	188	24	scores	score	NOUN
ajfa-5695	188	25	.	.	PUNCT
ajfa-5695	189	1	one	one	NUM
ajfa-5695	189	2	concern	concern	NOUN
ajfa-5695	189	3	is	be	AUX
ajfa-5695	189	4	that	that	SCONJ
ajfa-5695	189	5	it	it	PRON
ajfa-5695	189	6	is	be	AUX
ajfa-5695	189	7	hard	hard	ADJ
ajfa-5695	189	8	to	to	PART
ajfa-5695	189	9	interpret	interpret	VERB
ajfa-5695	189	10	,	,	PUNCT
ajfa-5695	189	11	in	in	ADP
ajfa-5695	189	12	an	an	DET
ajfa-5695	189	13	economically	economically	ADV
ajfa-5695	189	14	quantifiable	quantifiable	ADJ
ajfa-5695	189	15	way	way	NOUN
ajfa-5695	189	16	,	,	PUNCT
ajfa-5695	189	17	what	what	PRON
ajfa-5695	189	18	the	the	DET
ajfa-5695	189	19	difference	difference	NOUN
ajfa-5695	189	20	in	in	ADP
ajfa-5695	189	21	these	these	DET
ajfa-5695	189	22	composite	composite	ADJ
ajfa-5695	189	23	scores	score	NOUN
ajfa-5695	189	24	represents	represent	VERB
ajfa-5695	189	25	.	.	PUNCT
ajfa-5695	190	1	for	for	ADP
ajfa-5695	190	2	example	example	NOUN
ajfa-5695	190	3	,	,	PUNCT
ajfa-5695	190	4	is	be	AUX
ajfa-5695	190	5	the	the	DET
ajfa-5695	190	6	difference	difference	NOUN
ajfa-5695	190	7	between	between	ADP
ajfa-5695	190	8	18	18	NUM
ajfa-5695	190	9	and	and	CCONJ
ajfa-5695	190	10	12	12	NUM
ajfa-5695	190	11	twice	twice	ADV
ajfa-5695	190	12	as	as	ADV
ajfa-5695	190	13	great	great	ADJ
ajfa-5695	190	14	as	as	ADP
ajfa-5695	190	15	the	the	DET
ajfa-5695	190	16	difference	difference	NOUN
ajfa-5695	190	17	between	between	ADP
ajfa-5695	190	18	15	15	NUM
ajfa-5695	190	19	and	and	CCONJ
ajfa-5695	190	20	12	12	NUM
ajfa-5695	190	21	,	,	PUNCT
ajfa-5695	190	22	at	at	ADP
ajfa-5695	190	23	least	least	ADJ
ajfa-5695	190	24	in	in	ADP
ajfa-5695	190	25	terms	term	NOUN
ajfa-5695	190	26	of	of	ADP
ajfa-5695	190	27	the	the	DET
ajfa-5695	190	28	effect	effect	NOUN
ajfa-5695	190	29	of	of	ADP
ajfa-5695	190	30	culture	culture	NOUN
ajfa-5695	190	31	on	on	ADP
ajfa-5695	190	32	the	the	DET
ajfa-5695	190	33	variable	variable	NOUN
ajfa-5695	190	34	of	of	ADP
ajfa-5695	190	35	interest	interest	NOUN
ajfa-5695	190	36	?	?	PUNCT
ajfa-5695	191	1	these	these	DET
ajfa-5695	191	2	results	result	NOUN
ajfa-5695	191	3	are	be	AUX
ajfa-5695	191	4	essentially	essentially	ADV
ajfa-5695	191	5	similar	similar	ADJ
ajfa-5695	191	6	to	to	ADP
ajfa-5695	191	7	the	the	DET
ajfa-5695	191	8	ones	one	NOUN
ajfa-5695	191	9	reported	report	VERB
ajfa-5695	191	10	with	with	ADP
ajfa-5695	191	11	raw	raw	ADJ
ajfa-5695	191	12	fre	fre	ADJ
ajfa-5695	191	13	scores	score	NOUN
ajfa-5695	191	14	and	and	CCONJ
ajfa-5695	191	15	therefore	therefore	ADV
ajfa-5695	191	16	are	be	AUX
ajfa-5695	191	17	not	not	PART
ajfa-5695	191	18	reported	report	VERB
ajfa-5695	191	19	separately	separately	ADV
ajfa-5695	191	20	.	.	PUNCT
ajfa-5695	192	1	lastly	lastly	ADV
ajfa-5695	192	2	,	,	PUNCT
ajfa-5695	192	3	oliveira	oliveira	PROPN
ajfa-5695	192	4	et	et	PROPN
ajfa-5695	192	5	al	al	PROPN
ajfa-5695	192	6	.	.	PROPN
ajfa-5695	192	7	(	(	PUNCT
ajfa-5695	192	8	2006	2006	NUM
ajfa-5695	192	9	)	)	PUNCT
ajfa-5695	192	10	argue	argue	VERB
ajfa-5695	192	11	that	that	SCONJ
ajfa-5695	192	12	different	different	ADJ
ajfa-5695	192	13	industries	industry	NOUN
ajfa-5695	192	14	have	have	VERB
ajfa-5695	192	15	different	different	ADJ
ajfa-5695	192	16	characteristics	characteristic	NOUN
ajfa-5695	192	17	relative	relative	ADJ
ajfa-5695	192	18	to	to	ADP
ajfa-5695	192	19	market	market	NOUN
ajfa-5695	192	20	competition	competition	NOUN
ajfa-5695	192	21	,	,	PUNCT
ajfa-5695	192	22	the	the	DET
ajfa-5695	192	23	type	type	NOUN
ajfa-5695	192	24	of	of	ADP
ajfa-5695	192	25	private	private	ADJ
ajfa-5695	192	26	information	information	NOUN
ajfa-5695	192	27	,	,	PUNCT
ajfa-5695	192	28	and	and	CCONJ
ajfa-5695	192	29	the	the	DET
ajfa-5695	192	30	threat	threat	NOUN
ajfa-5695	192	31	of	of	ADP
ajfa-5695	192	32	entry	entry	NOUN
ajfa-5695	192	33	of	of	ADP
ajfa-5695	192	34	new	new	ADJ
ajfa-5695	192	35	firms	firm	NOUN
ajfa-5695	192	36	into	into	ADP
ajfa-5695	192	37	the	the	DET
ajfa-5695	192	38	market	market	NOUN
ajfa-5695	192	39	.	.	PUNCT
ajfa-5695	193	1	these	these	DET
ajfa-5695	193	2	factors	factor	NOUN
ajfa-5695	193	3	provide	provide	VERB
ajfa-5695	193	4	incentives	incentive	NOUN
ajfa-5695	193	5	for	for	SCONJ
ajfa-5695	193	6	companies	company	NOUN
ajfa-5695	193	7	belonging	belong	VERB
ajfa-5695	193	8	to	to	ADP
ajfa-5695	193	9	the	the	DET
ajfa-5695	193	10	same	same	ADJ
ajfa-5695	193	11	industry	industry	NOUN
ajfa-5695	193	12	to	to	PART
ajfa-5695	193	13	disclose	disclose	VERB
ajfa-5695	193	14	more	more	ADJ
ajfa-5695	193	15	information	information	NOUN
ajfa-5695	193	16	than	than	ADP
ajfa-5695	193	17	firms	firm	NOUN
ajfa-5695	193	18	in	in	ADP
ajfa-5695	193	19	another	another	DET
ajfa-5695	193	20	industry	industry	NOUN
ajfa-5695	193	21	.	.	PUNCT
ajfa-5695	194	1	therefore	therefore	ADV
ajfa-5695	194	2	,	,	PUNCT
ajfa-5695	194	3	this	this	DET
ajfa-5695	194	4	paper	paper	NOUN
ajfa-5695	194	5	introduces	introduce	VERB
ajfa-5695	194	6	a	a	DET
ajfa-5695	194	7	dummy	dummy	ADJ
ajfa-5695	194	8	variable	variable	NOUN
ajfa-5695	194	9	for	for	ADP
ajfa-5695	194	10	industry	industry	NOUN
ajfa-5695	194	11	(	(	PUNCT
ajfa-5695	194	12	1	1	NUM
ajfa-5695	194	13	if	if	SCONJ
ajfa-5695	194	14	non	non	ADJ
ajfa-5695	194	15	-	-	ADJ
ajfa-5695	194	16	financial	financial	ADJ
ajfa-5695	194	17	industry	industry	NOUN
ajfa-5695	194	18	,	,	PUNCT
ajfa-5695	194	19	0	0	NUM
ajfa-5695	194	20	otherwise	otherwise	ADV
ajfa-5695	194	21	)	)	PUNCT
ajfa-5695	194	22	and	and	CCONJ
ajfa-5695	194	23	includes	include	VERB
ajfa-5695	194	24	that	that	DET
ajfa-5695	194	25	variable	variable	NOUN
ajfa-5695	194	26	in	in	ADP
ajfa-5695	194	27	the	the	DET
ajfa-5695	194	28	regression	regression	NOUN
ajfa-5695	194	29	analysis	analysis	NOUN
ajfa-5695	194	30	.	.	PUNCT
ajfa-5695	195	1	table	table	NOUN
ajfa-5695	195	2	8	8	NUM
ajfa-5695	195	3	provides	provide	VERB
ajfa-5695	195	4	those	those	DET
ajfa-5695	195	5	results	result	NOUN
ajfa-5695	195	6	.	.	PUNCT
ajfa-5695	196	1	the	the	DET
ajfa-5695	196	2	results	result	NOUN
ajfa-5695	196	3	with	with	ADP
ajfa-5695	196	4	respect	respect	NOUN
ajfa-5695	196	5	to	to	ADP
ajfa-5695	196	6	firm	firm	ADJ
ajfa-5695	196	7	size	size	NOUN
ajfa-5695	196	8	and	and	CCONJ
ajfa-5695	196	9	secrecy	secrecy	NOUN
ajfa-5695	196	10	do	do	AUX
ajfa-5695	196	11	not	not	PART
ajfa-5695	196	12	change	change	VERB
ajfa-5695	196	13	.	.	PUNCT
ajfa-5695	197	1	firm	firm	ADJ
ajfa-5695	197	2	size	size	NOUN
ajfa-5695	197	3	is	be	AUX
ajfa-5695	197	4	statistically	statistically	ADV
ajfa-5695	197	5	significant	significant	ADJ
ajfa-5695	197	6	in	in	ADP
ajfa-5695	197	7	this	this	DET
ajfa-5695	197	8	regression	regression	NOUN
ajfa-5695	197	9	.	.	PUNCT
ajfa-5695	198	1	the	the	DET
ajfa-5695	198	2	coefficient	coefficient	NOUN
ajfa-5695	198	3	on	on	ADP
ajfa-5695	198	4	ownership	ownership	NOUN
ajfa-5695	198	5	concentration	concentration	NOUN
ajfa-5695	198	6	is	be	AUX
ajfa-5695	198	7	negative	negative	ADJ
ajfa-5695	198	8	and	and	CCONJ
ajfa-5695	198	9	statistically	statistically	ADV
ajfa-5695	198	10	significant	significant	ADJ
ajfa-5695	198	11	.	.	PUNCT
ajfa-5695	199	1	this	this	PRON
ajfa-5695	199	2	indicates	indicate	VERB
ajfa-5695	199	3	that	that	SCONJ
ajfa-5695	199	4	companies	company	NOUN
ajfa-5695	199	5	that	that	PRON
ajfa-5695	199	6	have	have	VERB
ajfa-5695	199	7	higher	high	ADJ
ajfa-5695	199	8	ownership	ownership	NOUN
ajfa-5695	199	9	dispersion	dispersion	NOUN
ajfa-5695	199	10	are	be	AUX
ajfa-5695	199	11	providing	provide	VERB
ajfa-5695	199	12	more	more	ADV
ajfa-5695	199	13	readable	readable	ADJ
ajfa-5695	199	14	annual	annual	ADJ
ajfa-5695	199	15	reports	report	NOUN
ajfa-5695	199	16	providing	provide	VERB
ajfa-5695	199	17	support	support	NOUN
ajfa-5695	199	18	for	for	ADP
ajfa-5695	199	19	h2	h2	NOUN
ajfa-5695	199	20	.	.	PUNCT
ajfa-5695	200	1	the	the	DET
ajfa-5695	200	2	coefficient	coefficient	NOUN
ajfa-5695	200	3	on	on	ADP
ajfa-5695	200	4	the	the	DET
ajfa-5695	200	5	dummy	dummy	ADJ
ajfa-5695	200	6	variable	variable	NOUN
ajfa-5695	200	7	,	,	PUNCT
ajfa-5695	200	8	industry	industry	NOUN
ajfa-5695	200	9	,	,	PUNCT
ajfa-5695	200	10	is	be	AUX
ajfa-5695	200	11	also	also	ADV
ajfa-5695	200	12	statistically	statistically	ADV
ajfa-5695	200	13	significant	significant	ADJ
ajfa-5695	200	14	.	.	PUNCT
ajfa-5695	201	1	5	5	X
ajfa-5695	201	2	.	.	X
ajfa-5695	201	3	conclusions	conclusion	NOUN
ajfa-5695	201	4	and	and	CCONJ
ajfa-5695	201	5	recommendations	recommendation	NOUN
ajfa-5695	201	6	this	this	DET
ajfa-5695	201	7	paper	paper	NOUN
ajfa-5695	201	8	examined	examine	VERB
ajfa-5695	201	9	the	the	DET
ajfa-5695	201	10	following	following	ADJ
ajfa-5695	201	11	issues	issue	NOUN
ajfa-5695	201	12	:	:	PUNCT
ajfa-5695	201	13	1	1	X
ajfa-5695	201	14	)	)	PUNCT
ajfa-5695	201	15	the	the	DET
ajfa-5695	201	16	effect	effect	NOUN
ajfa-5695	201	17	of	of	ADP
ajfa-5695	201	18	domestic	domestic	ADJ
ajfa-5695	201	19	culture	culture	NOUN
ajfa-5695	201	20	,	,	PUNCT
ajfa-5695	201	21	i.e.	i.e.	X
ajfa-5695	201	22	secrecy	secrecy	NOUN
ajfa-5695	201	23	;	;	PUNCT
ajfa-5695	201	24	2	2	X
ajfa-5695	201	25	)	)	PUNCT
ajfa-5695	201	26	the	the	DET
ajfa-5695	201	27	effect	effect	NOUN
ajfa-5695	201	28	of	of	ADP
ajfa-5695	201	29	agency	agency	NOUN
ajfa-5695	201	30	theory	theory	NOUN
ajfa-5695	201	31	,	,	PUNCT
ajfa-5695	201	32	i.e.	i.e.	X
ajfa-5695	201	33	,	,	PUNCT
ajfa-5695	201	34	ownership	ownership	NOUN
ajfa-5695	201	35	dispersion	dispersion	NOUN
ajfa-5695	201	36	;	;	PUNCT
ajfa-5695	201	37	and	and	CCONJ
ajfa-5695	201	38	3	3	X
ajfa-5695	201	39	)	)	PUNCT
ajfa-5695	201	40	the	the	DET
ajfa-5695	201	41	effect	effect	NOUN
ajfa-5695	201	42	of	of	ADP
ajfa-5695	201	43	profitability	profitability	NOUN
ajfa-5695	201	44	,	,	PUNCT
ajfa-5695	201	45	on	on	ADP
ajfa-5695	201	46	the	the	DET
ajfa-5695	201	47	readability	readability	NOUN
ajfa-5695	201	48	of	of	ADP
ajfa-5695	201	49	annual	annual	ADJ
ajfa-5695	201	50	reports	report	NOUN
ajfa-5695	201	51	of	of	ADP
ajfa-5695	201	52	u.s	u.s	PROPN
ajfa-5695	201	53	.	.	PROPN
ajfa-5695	201	54	–	–	PUNCT
ajfa-5695	201	55	listed	list	VERB
ajfa-5695	201	56	asian	asian	ADJ
ajfa-5695	201	57	companies	company	NOUN
ajfa-5695	201	58	.	.	PUNCT
ajfa-5695	202	1	the	the	DET
ajfa-5695	202	2	analyses	analysis	NOUN
ajfa-5695	202	3	show	show	VERB
ajfa-5695	202	4	that	that	SCONJ
ajfa-5695	202	5	companies	company	NOUN
ajfa-5695	202	6	whose	whose	DET
ajfa-5695	202	7	domestic	domestic	ADJ
ajfa-5695	202	8	culture	culture	NOUN
ajfa-5695	202	9	is	be	AUX
ajfa-5695	202	10	more	more	ADV
ajfa-5695	202	11	secretive	secretive	ADJ
ajfa-5695	202	12	are	be	AUX
ajfa-5695	202	13	providing	provide	VERB
ajfa-5695	202	14	less	less	ADV
ajfa-5695	202	15	readable	readable	ADJ
ajfa-5695	202	16	financial	financial	ADJ
ajfa-5695	202	17	statements	statement	NOUN
ajfa-5695	202	18	.	.	PUNCT
ajfa-5695	203	1	this	this	DET
ajfa-5695	203	2	result	result	NOUN
ajfa-5695	203	3	is	be	AUX
ajfa-5695	203	4	robust	robust	ADJ
ajfa-5695	203	5	to	to	ADP
ajfa-5695	203	6	sensitivity	sensitivity	NOUN
ajfa-5695	203	7	analyses	analysis	NOUN
ajfa-5695	203	8	and	and	CCONJ
ajfa-5695	203	9	holds	hold	VERB
ajfa-5695	203	10	after	after	ADP
ajfa-5695	203	11	controlling	control	VERB
ajfa-5695	203	12	for	for	ADP
ajfa-5695	203	13	size	size	NOUN
ajfa-5695	203	14	,	,	PUNCT
ajfa-5695	203	15	profitability	profitability	NOUN
ajfa-5695	203	16	,	,	PUNCT
ajfa-5695	203	17	complexity	complexity	NOUN
ajfa-5695	203	18	of	of	ADP
ajfa-5695	203	19	operations	operation	NOUN
ajfa-5695	203	20	,	,	PUNCT
ajfa-5695	203	21	debt	debt	NOUN
ajfa-5695	203	22	ratio	ratio	NOUN
ajfa-5695	203	23	and	and	CCONJ
ajfa-5695	203	24	ownership	ownership	NOUN
ajfa-5695	203	25	concentration	concentration	NOUN
ajfa-5695	203	26	.	.	PUNCT
ajfa-5695	204	1	this	this	PRON
ajfa-5695	204	2	is	be	AUX
ajfa-5695	204	3	an	an	DET
ajfa-5695	204	4	interesting	interesting	ADJ
ajfa-5695	204	5	and	and	CCONJ
ajfa-5695	204	6	important	important	ADJ
ajfa-5695	204	7	result	result	NOUN
ajfa-5695	204	8	in	in	ADP
ajfa-5695	204	9	line	line	NOUN
ajfa-5695	204	10	with	with	ADP
ajfa-5695	204	11	the	the	DET
ajfa-5695	204	12	efforts	effort	NOUN
ajfa-5695	204	13	being	be	AUX
ajfa-5695	204	14	made	make	VERB
ajfa-5695	204	15	to	to	PART
ajfa-5695	204	16	have	have	VERB
ajfa-5695	204	17	convergence	convergence	NOUN
ajfa-5695	204	18	in	in	ADP
ajfa-5695	204	19	the	the	DET
ajfa-5695	204	20	international	international	ADJ
ajfa-5695	204	21	accounting	accounting	NOUN
ajfa-5695	204	22	area	area	NOUN
ajfa-5695	204	23	.	.	PUNCT
ajfa-5695	205	1	this	this	PRON
ajfa-5695	205	2	is	be	AUX
ajfa-5695	205	3	despite	despite	SCONJ
ajfa-5695	205	4	the	the	DET
ajfa-5695	205	5	fact	fact	NOUN
ajfa-5695	205	6	that	that	SCONJ
ajfa-5695	205	7	a	a	DET
ajfa-5695	205	8	large	large	ADJ
ajfa-5695	205	9	number	number	NOUN
ajfa-5695	205	10	of	of	ADP
ajfa-5695	205	11	these	these	DET
ajfa-5695	205	12	companies	company	NOUN
ajfa-5695	205	13	are	be	AUX
ajfa-5695	205	14	using	use	VERB
ajfa-5695	205	15	ifrs	ifrs	PROPN
ajfa-5695	205	16	and	and	CCONJ
ajfa-5695	205	17	u.s	u.s	PROPN
ajfa-5695	205	18	.	.	PROPN
ajfa-5695	205	19	gaap	gaap	PROPN
ajfa-5695	205	20	to	to	PART
ajfa-5695	205	21	prepare	prepare	VERB
ajfa-5695	205	22	their	their	PRON
ajfa-5695	205	23	financial	financial	ADJ
ajfa-5695	205	24	statements	statement	NOUN
ajfa-5695	205	25	.	.	PUNCT
ajfa-5695	206	1	regarding	regard	VERB
ajfa-5695	206	2	the	the	DET
ajfa-5695	206	3	second	second	ADJ
ajfa-5695	206	4	hypothesis	hypothesis	NOUN
ajfa-5695	206	5	,	,	PUNCT
ajfa-5695	206	6	the	the	DET
ajfa-5695	206	7	results	result	NOUN
ajfa-5695	206	8	in	in	ADP
ajfa-5695	206	9	the	the	DET
ajfa-5695	206	10	sensitivity	sensitivity	NOUN
ajfa-5695	206	11	analyses	analysis	NOUN
ajfa-5695	206	12	support	support	VERB
ajfa-5695	206	13	the	the	DET
ajfa-5695	206	14	finding	finding	NOUN
ajfa-5695	206	15	that	that	SCONJ
ajfa-5695	206	16	companies	company	NOUN
ajfa-5695	206	17	with	with	ADP
ajfa-5695	206	18	higher	high	ADJ
ajfa-5695	206	19	ownership	ownership	NOUN
ajfa-5695	206	20	dispersion	dispersion	NOUN
ajfa-5695	206	21	are	be	AUX
ajfa-5695	206	22	providing	provide	VERB
ajfa-5695	206	23	more	more	ADV
ajfa-5695	206	24	readable	readable	ADJ
ajfa-5695	206	25	annual	annual	ADJ
ajfa-5695	206	26	reports	report	NOUN
ajfa-5695	206	27	.	.	PUNCT
ajfa-5695	207	1	with	with	ADP
ajfa-5695	207	2	respect	respect	NOUN
ajfa-5695	207	3	to	to	ADP
ajfa-5695	207	4	the	the	DET
ajfa-5695	207	5	third	third	ADJ
ajfa-5695	207	6	issue	issue	NOUN
ajfa-5695	207	7	,	,	PUNCT
ajfa-5695	207	8	the	the	DET
ajfa-5695	207	9	results	result	NOUN
ajfa-5695	207	10	failed	fail	VERB
ajfa-5695	207	11	to	to	PART
ajfa-5695	207	12	reject	reject	VERB
ajfa-5695	207	13	the	the	DET
ajfa-5695	207	14	hypothesis	hypothesis	NOUN
ajfa-5695	207	15	related	relate	VERB
ajfa-5695	207	16	to	to	ADP
ajfa-5695	207	17	the	the	DET
ajfa-5695	207	18	effect	effect	NOUN
ajfa-5695	207	19	of	of	ADP
ajfa-5695	207	20	profitability	profitability	NOUN
ajfa-5695	207	21	.	.	PUNCT
ajfa-5695	208	1	the	the	DET
ajfa-5695	208	2	results	result	NOUN
ajfa-5695	208	3	also	also	ADV
ajfa-5695	208	4	show	show	VERB
ajfa-5695	208	5	that	that	SCONJ
ajfa-5695	208	6	larger	large	ADJ
ajfa-5695	208	7	sample	sample	NOUN
ajfa-5695	208	8	companies	company	NOUN
ajfa-5695	208	9	are	be	AUX
ajfa-5695	208	10	providing	provide	VERB
ajfa-5695	208	11	difficult	difficult	ADJ
ajfa-5695	208	12	to	to	PART
ajfa-5695	208	13	read	read	VERB
ajfa-5695	208	14	annual	annual	ADJ
ajfa-5695	208	15	reports	report	NOUN
ajfa-5695	208	16	.	.	PUNCT
ajfa-5695	209	1	as	as	ADP
ajfa-5695	209	2	with	with	ADP
ajfa-5695	209	3	all	all	DET
ajfa-5695	209	4	research	research	NOUN
ajfa-5695	209	5	,	,	PUNCT
ajfa-5695	209	6	there	there	PRON
ajfa-5695	209	7	are	be	VERB
ajfa-5695	209	8	some	some	DET
ajfa-5695	209	9	limitations	limitation	NOUN
ajfa-5695	209	10	of	of	ADP
ajfa-5695	209	11	this	this	DET
ajfa-5695	209	12	study	study	NOUN
ajfa-5695	209	13	.	.	PUNCT
ajfa-5695	210	1	the	the	DET
ajfa-5695	210	2	sample	sample	NOUN
ajfa-5695	210	3	size	size	NOUN
ajfa-5695	210	4	of	of	ADP
ajfa-5695	210	5	68	68	NUM
ajfa-5695	210	6	companies	company	NOUN
ajfa-5695	210	7	is	be	AUX
ajfa-5695	210	8	unevenly	unevenly	ADV
ajfa-5695	210	9	distributed	distribute	VERB
ajfa-5695	210	10	among	among	ADP
ajfa-5695	210	11	nine	nine	NUM
ajfa-5695	210	12	countries	country	NOUN
ajfa-5695	210	13	.	.	PUNCT
ajfa-5695	211	1	second	second	ADJ
ajfa-5695	211	2	,	,	PUNCT
ajfa-5695	211	3	the	the	DET
ajfa-5695	211	4	fre	fre	ADJ
ajfa-5695	211	5	measure	measure	NOUN
ajfa-5695	211	6	of	of	ADP
ajfa-5695	211	7	readability	readability	NOUN
ajfa-5695	211	8	has	have	AUX
ajfa-5695	211	9	been	be	AUX
ajfa-5695	211	10	criticized	criticize	VERB
ajfa-5695	211	11	in	in	ADP
ajfa-5695	211	12	the	the	DET
ajfa-5695	211	13	literature	literature	NOUN
ajfa-5695	211	14	because	because	SCONJ
ajfa-5695	211	15	it	it	PRON
ajfa-5695	211	16	does	do	AUX
ajfa-5695	211	17	not	not	PART
ajfa-5695	211	18	consider	consider	VERB
ajfa-5695	211	19	attributes	attribute	NOUN
ajfa-5695	211	20	such	such	ADJ
ajfa-5695	211	21	as	as	ADP
ajfa-5695	211	22	syntax	syntax	NOUN
ajfa-5695	211	23	,	,	PUNCT
ajfa-5695	211	24	style	style	NOUN
ajfa-5695	211	25	,	,	PUNCT
ajfa-5695	211	26	format	format	NOUN
ajfa-5695	211	27	,	,	PUNCT
ajfa-5695	211	28	graphic	graphic	ADJ
ajfa-5695	211	29	design	design	NOUN
ajfa-5695	211	30	,	,	PUNCT
ajfa-5695	211	31	logic	logic	NOUN
ajfa-5695	211	32	,	,	PUNCT
ajfa-5695	211	33	conceptual	conceptual	ADJ
ajfa-5695	211	34	density	density	NOUN
ajfa-5695	211	35	,	,	PUNCT
ajfa-5695	211	36	human	human	ADJ
ajfa-5695	211	37	interest	interest	NOUN
ajfa-5695	211	38	,	,	PUNCT
ajfa-5695	211	39	organization	organization	NOUN
ajfa-5695	211	40	and	and	CCONJ
ajfa-5695	211	41	reinforcement	reinforcement	NOUN
ajfa-5695	211	42	.	.	PUNCT
ajfa-5695	212	1	however	however	ADV
ajfa-5695	212	2	,	,	PUNCT
ajfa-5695	212	3	its	its	PRON
ajfa-5695	212	4	widespread	widespread	ADJ
ajfa-5695	212	5	use	use	NOUN
ajfa-5695	212	6	and	and	CCONJ
ajfa-5695	212	7	studies	study	NOUN
ajfa-5695	212	8	showing	show	VERB
ajfa-5695	212	9	that	that	SCONJ
ajfa-5695	212	10	the	the	DET
ajfa-5695	212	11	reliability	reliability	NOUN
ajfa-5695	212	12	of	of	ADP
ajfa-5695	212	13	this	this	DET
ajfa-5695	212	14	score	score	NOUN
ajfa-5695	212	15	is	be	AUX
ajfa-5695	212	16	at	at	ADP
ajfa-5695	212	17	least	least	ADJ
ajfa-5695	212	18	equal	equal	ADJ
ajfa-5695	212	19	to	to	ADP
ajfa-5695	212	20	the	the	DET
ajfa-5695	212	21	other	other	ADJ
ajfa-5695	212	22	readability	readability	NOUN
ajfa-5695	212	23	measures	measure	NOUN
ajfa-5695	212	24	provides	provide	VERB
ajfa-5695	212	25	support	support	NOUN
ajfa-5695	212	26	for	for	ADP
ajfa-5695	212	27	this	this	DET
ajfa-5695	212	28	test	test	NOUN
ajfa-5695	212	29	.	.	PUNCT
ajfa-5695	213	1	moreover	moreover	ADV
ajfa-5695	213	2	,	,	PUNCT
ajfa-5695	213	3	prior	prior	ADJ
ajfa-5695	213	4	research	research	NOUN
ajfa-5695	213	5	argues	argue	VERB
ajfa-5695	213	6	that	that	SCONJ
ajfa-5695	213	7	these	these	DET
ajfa-5695	213	8	limitations	limitation	NOUN
ajfa-5695	213	9	can	can	AUX
ajfa-5695	213	10	be	be	AUX
ajfa-5695	213	11	overcome	overcome	VERB
ajfa-5695	213	12	if	if	SCONJ
ajfa-5695	213	13	this	this	DET
ajfa-5695	213	14	test	test	NOUN
ajfa-5695	213	15	is	be	AUX
ajfa-5695	213	16	used	use	VERB
ajfa-5695	213	17	to	to	PART
ajfa-5695	213	18	analyze	analyze	VERB
ajfa-5695	213	19	similar	similar	ADJ
ajfa-5695	213	20	documents	document	NOUN
ajfa-5695	213	21	.	.	PUNCT
ajfa-5695	214	1	third	third	ADJ
ajfa-5695	214	2	,	,	PUNCT
ajfa-5695	214	3	the	the	DET
ajfa-5695	214	4	culture	culture	NOUN
ajfa-5695	214	5	scores	score	NOUN
ajfa-5695	214	6	from	from	ADP
ajfa-5695	214	7	hofstede	hofstede	NOUN
ajfa-5695	214	8	(	(	PUNCT
ajfa-5695	214	9	2001	2001	NUM
ajfa-5695	214	10	)	)	PUNCT
ajfa-5695	214	11	were	be	AUX
ajfa-5695	214	12	developed	develop	VERB
ajfa-5695	214	13	asian	asian	ADJ
ajfa-5695	214	14	journal	journal	NOUN
ajfa-5695	214	15	of	of	ADP
ajfa-5695	214	16	finance	finance	PROPN
ajfa-5695	214	17	&	&	CCONJ
ajfa-5695	214	18	accounting	accounting	PROPN
ajfa-5695	214	19	issn	issn	PROPN
ajfa-5695	214	20	1946	1946	NUM
ajfa-5695	214	21	-	-	PUNCT
ajfa-5695	214	22	052x	052x	PROPN
ajfa-5695	214	23	2014	2014	NUM
ajfa-5695	214	24	,	,	PUNCT
ajfa-5695	214	25	vol	vol	NOUN
ajfa-5695	214	26	.	.	PROPN
ajfa-5695	214	27	6	6	NUM
ajfa-5695	214	28	,	,	PUNCT
ajfa-5695	214	29	no	no	INTJ
ajfa-5695	214	30	.	.	NOUN
ajfa-5695	214	31	2	2	NUM
ajfa-5695	214	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5695	214	33	11	11	NUM
ajfa-5695	214	34	before	before	ADP
ajfa-5695	214	35	1980	1980	NUM
ajfa-5695	214	36	.	.	PUNCT
ajfa-5695	215	1	it	it	PRON
ajfa-5695	215	2	is	be	AUX
ajfa-5695	215	3	possible	possible	ADJ
ajfa-5695	215	4	that	that	SCONJ
ajfa-5695	215	5	the	the	DET
ajfa-5695	215	6	cultural	cultural	ADJ
ajfa-5695	215	7	characteristics	characteristic	NOUN
ajfa-5695	215	8	of	of	ADP
ajfa-5695	215	9	asian	asian	ADJ
ajfa-5695	215	10	countries	country	NOUN
ajfa-5695	215	11	may	may	AUX
ajfa-5695	215	12	have	have	AUX
ajfa-5695	215	13	changed	change	VERB
ajfa-5695	215	14	since	since	SCONJ
ajfa-5695	215	15	then	then	ADV
ajfa-5695	215	16	.	.	PUNCT
ajfa-5695	216	1	an	an	DET
ajfa-5695	216	2	important	important	ADJ
ajfa-5695	216	3	contribution	contribution	NOUN
ajfa-5695	216	4	of	of	ADP
ajfa-5695	216	5	this	this	DET
ajfa-5695	216	6	study	study	NOUN
ajfa-5695	216	7	is	be	AUX
ajfa-5695	216	8	that	that	SCONJ
ajfa-5695	216	9	this	this	PRON
ajfa-5695	216	10	is	be	AUX
ajfa-5695	216	11	perhaps	perhaps	ADV
ajfa-5695	216	12	the	the	DET
ajfa-5695	216	13	first	first	ADJ
ajfa-5695	216	14	paper	paper	NOUN
ajfa-5695	216	15	to	to	PART
ajfa-5695	216	16	analyze	analyze	VERB
ajfa-5695	216	17	the	the	DET
ajfa-5695	216	18	readability	readability	NOUN
ajfa-5695	216	19	of	of	ADP
ajfa-5695	216	20	annual	annual	ADJ
ajfa-5695	216	21	reports	report	NOUN
ajfa-5695	216	22	of	of	ADP
ajfa-5695	216	23	u.s	u.s	PROPN
ajfa-5695	216	24	.	.	PROPN
ajfa-5695	216	25	–	–	PUNCT
ajfa-5695	216	26	listed	list	VERB
ajfa-5695	216	27	asian	asian	ADJ
ajfa-5695	216	28	companies	company	NOUN
ajfa-5695	216	29	in	in	ADP
ajfa-5695	216	30	the	the	DET
ajfa-5695	216	31	u.s	u.s	PROPN
ajfa-5695	216	32	.	.	PROPN
ajfa-5695	216	33	these	these	DET
ajfa-5695	216	34	companies	company	NOUN
ajfa-5695	216	35	provide	provide	VERB
ajfa-5695	216	36	an	an	DET
ajfa-5695	216	37	important	important	ADJ
ajfa-5695	216	38	avenue	avenue	NOUN
ajfa-5695	216	39	of	of	ADP
ajfa-5695	216	40	international	international	ADJ
ajfa-5695	216	41	accounting	accounting	NOUN
ajfa-5695	216	42	research	research	NOUN
ajfa-5695	216	43	because	because	SCONJ
ajfa-5695	216	44	they	they	PRON
ajfa-5695	216	45	come	come	VERB
ajfa-5695	216	46	from	from	ADP
ajfa-5695	216	47	different	different	ADJ
ajfa-5695	216	48	forms	form	NOUN
ajfa-5695	216	49	of	of	ADP
ajfa-5695	216	50	culture	culture	NOUN
ajfa-5695	216	51	and	and	CCONJ
ajfa-5695	216	52	it	it	PRON
ajfa-5695	216	53	is	be	AUX
ajfa-5695	216	54	interesting	interesting	ADJ
ajfa-5695	216	55	to	to	PART
ajfa-5695	216	56	examine	examine	VERB
ajfa-5695	216	57	the	the	DET
ajfa-5695	216	58	effect	effect	NOUN
ajfa-5695	216	59	of	of	ADP
ajfa-5695	216	60	culture	culture	NOUN
ajfa-5695	216	61	on	on	ADP
ajfa-5695	216	62	their	their	PRON
ajfa-5695	216	63	annual	annual	ADJ
ajfa-5695	216	64	statements	statement	NOUN
ajfa-5695	216	65	.	.	PUNCT
ajfa-5695	217	1	previous	previous	ADJ
ajfa-5695	217	2	research	research	NOUN
ajfa-5695	217	3	has	have	AUX
ajfa-5695	217	4	argued	argue	VERB
ajfa-5695	217	5	that	that	SCONJ
ajfa-5695	217	6	when	when	SCONJ
ajfa-5695	217	7	firms	firm	NOUN
ajfa-5695	217	8	get	get	VERB
ajfa-5695	217	9	cross	cross	ADJ
ajfa-5695	217	10	-	-	ADJ
ajfa-5695	217	11	listed	list	VERB
ajfa-5695	217	12	,	,	PUNCT
ajfa-5695	217	13	their	their	PRON
ajfa-5695	217	14	characteristics	characteristic	NOUN
ajfa-5695	217	15	change	change	VERB
ajfa-5695	217	16	when	when	SCONJ
ajfa-5695	217	17	they	they	PRON
ajfa-5695	217	18	borrow	borrow	VERB
ajfa-5695	217	19	global	global	ADJ
ajfa-5695	217	20	culture	culture	NOUN
ajfa-5695	217	21	.	.	PUNCT
ajfa-5695	218	1	this	this	DET
ajfa-5695	218	2	paper	paper	NOUN
ajfa-5695	218	3	provides	provide	VERB
ajfa-5695	218	4	evidence	evidence	NOUN
ajfa-5695	218	5	that	that	SCONJ
ajfa-5695	218	6	the	the	DET
ajfa-5695	218	7	annual	annual	ADJ
ajfa-5695	218	8	reports	report	NOUN
ajfa-5695	218	9	of	of	ADP
ajfa-5695	218	10	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	218	11	asian	asian	ADJ
ajfa-5695	218	12	companies	company	NOUN
ajfa-5695	218	13	exhibit	exhibit	VERB
ajfa-5695	218	14	some	some	DET
ajfa-5695	218	15	effects	effect	NOUN
ajfa-5695	218	16	of	of	ADP
ajfa-5695	218	17	their	their	PRON
ajfa-5695	218	18	domestic	domestic	ADJ
ajfa-5695	218	19	culture	culture	NOUN
ajfa-5695	218	20	even	even	ADV
ajfa-5695	218	21	after	after	SCONJ
ajfa-5695	218	22	they	they	PRON
ajfa-5695	218	23	are	be	AUX
ajfa-5695	218	24	listed	list	VERB
ajfa-5695	218	25	globally	globally	ADV
ajfa-5695	218	26	.	.	PUNCT
ajfa-5695	219	1	this	this	DET
ajfa-5695	219	2	result	result	NOUN
ajfa-5695	219	3	has	have	VERB
ajfa-5695	219	4	important	important	ADJ
ajfa-5695	219	5	implications	implication	NOUN
ajfa-5695	219	6	for	for	ADP
ajfa-5695	219	7	the	the	DET
ajfa-5695	219	8	purpose	purpose	NOUN
ajfa-5695	219	9	of	of	ADP
ajfa-5695	219	10	international	international	ADJ
ajfa-5695	219	11	accounting	accounting	NOUN
ajfa-5695	219	12	convergence	convergence	NOUN
ajfa-5695	219	13	and	and	CCONJ
ajfa-5695	219	14	can	can	AUX
ajfa-5695	219	15	prove	prove	VERB
ajfa-5695	219	16	useful	useful	ADJ
ajfa-5695	219	17	for	for	ADP
ajfa-5695	219	18	standard	standard	ADJ
ajfa-5695	219	19	setters	setter	NOUN
ajfa-5695	219	20	and	and	CCONJ
ajfa-5695	219	21	policy	policy	NOUN
ajfa-5695	219	22	makers	maker	NOUN
ajfa-5695	219	23	across	across	ADP
ajfa-5695	219	24	the	the	DET
ajfa-5695	219	25	world	world	NOUN
ajfa-5695	219	26	.	.	PUNCT
ajfa-5695	220	1	finally	finally	ADV
ajfa-5695	220	2	,	,	PUNCT
ajfa-5695	220	3	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	220	4	asian	asian	ADJ
ajfa-5695	220	5	companies	company	NOUN
ajfa-5695	220	6	are	be	AUX
ajfa-5695	220	7	an	an	DET
ajfa-5695	220	8	under	under	ADV
ajfa-5695	220	9	-	-	PUNCT
ajfa-5695	220	10	explored	explore	VERB
ajfa-5695	220	11	area	area	NOUN
ajfa-5695	220	12	in	in	ADP
ajfa-5695	220	13	the	the	DET
ajfa-5695	220	14	international	international	ADJ
ajfa-5695	220	15	accounting	accounting	NOUN
ajfa-5695	220	16	research	research	NOUN
ajfa-5695	220	17	.	.	PUNCT
ajfa-5695	221	1	these	these	DET
ajfa-5695	221	2	companies	company	NOUN
ajfa-5695	221	3	have	have	VERB
ajfa-5695	221	4	their	their	PRON
ajfa-5695	221	5	origin	origin	NOUN
ajfa-5695	221	6	in	in	ADP
ajfa-5695	221	7	those	those	DET
ajfa-5695	221	8	asian	asian	ADJ
ajfa-5695	221	9	countries	country	NOUN
ajfa-5695	221	10	,	,	PUNCT
ajfa-5695	221	11	which	which	PRON
ajfa-5695	221	12	stand	stand	VERB
ajfa-5695	221	13	at	at	ADP
ajfa-5695	221	14	the	the	DET
ajfa-5695	221	15	forefront	forefront	NOUN
ajfa-5695	221	16	of	of	ADP
ajfa-5695	221	17	economic	economic	ADJ
ajfa-5695	221	18	growth	growth	NOUN
ajfa-5695	221	19	at	at	ADP
ajfa-5695	221	20	present	present	NOUN
ajfa-5695	221	21	(	(	PUNCT
ajfa-5695	221	22	for	for	ADP
ajfa-5695	221	23	example	example	NOUN
ajfa-5695	221	24	,	,	PUNCT
ajfa-5695	221	25	india	india	PROPN
ajfa-5695	221	26	and	and	CCONJ
ajfa-5695	221	27	china	china	PROPN
ajfa-5695	221	28	are	be	AUX
ajfa-5695	221	29	two	two	NUM
ajfa-5695	221	30	of	of	ADP
ajfa-5695	221	31	the	the	DET
ajfa-5695	221	32	fastest	fast	ADJ
ajfa-5695	221	33	growing	grow	VERB
ajfa-5695	221	34	economies	economy	NOUN
ajfa-5695	221	35	and	and	CCONJ
ajfa-5695	221	36	china	china	PROPN
ajfa-5695	221	37	is	be	AUX
ajfa-5695	221	38	the	the	DET
ajfa-5695	221	39	second	second	ADV
ajfa-5695	221	40	largest	large	ADJ
ajfa-5695	221	41	economy	economy	NOUN
ajfa-5695	221	42	after	after	ADP
ajfa-5695	221	43	the	the	DET
ajfa-5695	221	44	u.s	u.s	PROPN
ajfa-5695	221	45	.	.	PROPN
ajfa-5695	221	46	)	)	PUNCT
ajfa-5695	221	47	.	.	PUNCT
ajfa-5695	222	1	therefore	therefore	ADV
ajfa-5695	222	2	,	,	PUNCT
ajfa-5695	222	3	it	it	PRON
ajfa-5695	222	4	is	be	AUX
ajfa-5695	222	5	important	important	ADJ
ajfa-5695	222	6	for	for	SCONJ
ajfa-5695	222	7	researchers	researcher	NOUN
ajfa-5695	222	8	to	to	PART
ajfa-5695	222	9	obtain	obtain	VERB
ajfa-5695	222	10	empirical	empirical	ADJ
ajfa-5695	222	11	evidence	evidence	NOUN
ajfa-5695	222	12	on	on	ADP
ajfa-5695	222	13	the	the	DET
ajfa-5695	222	14	disclosure	disclosure	NOUN
ajfa-5695	222	15	practices	practice	NOUN
ajfa-5695	222	16	of	of	ADP
ajfa-5695	222	17	these	these	DET
ajfa-5695	222	18	companies	company	NOUN
ajfa-5695	222	19	.	.	PUNCT
ajfa-5695	223	1	future	future	ADJ
ajfa-5695	223	2	research	research	NOUN
ajfa-5695	223	3	in	in	ADP
ajfa-5695	223	4	this	this	DET
ajfa-5695	223	5	area	area	NOUN
ajfa-5695	223	6	may	may	AUX
ajfa-5695	223	7	compare	compare	VERB
ajfa-5695	223	8	the	the	DET
ajfa-5695	223	9	readability	readability	NOUN
ajfa-5695	223	10	of	of	ADP
ajfa-5695	223	11	annual	annual	ADJ
ajfa-5695	223	12	reports	report	NOUN
ajfa-5695	223	13	by	by	ADP
ajfa-5695	223	14	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	223	15	asian	asian	ADJ
ajfa-5695	223	16	companies	company	NOUN
ajfa-5695	223	17	with	with	ADP
ajfa-5695	223	18	matched	match	VERB
ajfa-5695	223	19	home	home	NOUN
ajfa-5695	223	20	country	country	NOUN
ajfa-5695	223	21	companies	company	NOUN
ajfa-5695	223	22	.	.	PUNCT
ajfa-5695	224	1	another	another	DET
ajfa-5695	224	2	research	research	NOUN
ajfa-5695	224	3	question	question	NOUN
ajfa-5695	224	4	that	that	PRON
ajfa-5695	224	5	can	can	AUX
ajfa-5695	224	6	be	be	AUX
ajfa-5695	224	7	examined	examine	VERB
ajfa-5695	224	8	is	be	AUX
ajfa-5695	224	9	the	the	DET
ajfa-5695	224	10	effect	effect	NOUN
ajfa-5695	224	11	of	of	ADP
ajfa-5695	224	12	cross	cross	NOUN
ajfa-5695	224	13	listing	list	VERB
ajfa-5695	224	14	on	on	ADP
ajfa-5695	224	15	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	224	16	asian	asian	ADJ
ajfa-5695	224	17	companies	company	NOUN
ajfa-5695	224	18	.	.	PUNCT
ajfa-5695	225	1	lastly	lastly	ADV
ajfa-5695	225	2	,	,	PUNCT
ajfa-5695	225	3	the	the	DET
ajfa-5695	225	4	hypotheses	hypothesis	NOUN
ajfa-5695	225	5	tested	test	VERB
ajfa-5695	225	6	in	in	ADP
ajfa-5695	225	7	this	this	DET
ajfa-5695	225	8	study	study	NOUN
ajfa-5695	225	9	can	can	AUX
ajfa-5695	225	10	be	be	AUX
ajfa-5695	225	11	examined	examine	VERB
ajfa-5695	225	12	in	in	ADP
ajfa-5695	225	13	the	the	DET
ajfa-5695	225	14	context	context	NOUN
ajfa-5695	225	15	of	of	ADP
ajfa-5695	225	16	other	other	ADJ
ajfa-5695	225	17	countries	country	NOUN
ajfa-5695	225	18	.	.	PUNCT
ajfa-5695	226	1	table	table	NOUN
ajfa-5695	226	2	1	1	NUM
ajfa-5695	226	3	.	.	PUNCT
ajfa-5695	227	1	flesch	flesch	PROPN
ajfa-5695	227	2	reading	read	VERB
ajfa-5695	227	3	ease	ease	NOUN
ajfa-5695	227	4	score	score	NOUN
ajfa-5695	227	5	this	this	DET
ajfa-5695	227	6	table	table	NOUN
ajfa-5695	227	7	shows	show	VERB
ajfa-5695	227	8	the	the	DET
ajfa-5695	227	9	ease	ease	NOUN
ajfa-5695	227	10	of	of	ADP
ajfa-5695	227	11	readability	readability	NOUN
ajfa-5695	227	12	associated	associate	VERB
ajfa-5695	227	13	with	with	ADP
ajfa-5695	227	14	different	different	ADJ
ajfa-5695	227	15	ranges	range	NOUN
ajfa-5695	227	16	of	of	ADP
ajfa-5695	227	17	flesch	flesch	PROPN
ajfa-5695	227	18	scores	score	NOUN
ajfa-5695	227	19	.	.	PUNCT
ajfa-5695	228	1	flesch	flesch	PROPN
ajfa-5695	228	2	score	score	PROPN
ajfa-5695	228	3	0	0	NUM
ajfa-5695	228	4	-	-	SYM
ajfa-5695	228	5	30	30	NUM
ajfa-5695	228	6	30	30	NUM
ajfa-5695	228	7	-	-	SYM
ajfa-5695	228	8	50	50	NUM
ajfa-5695	228	9	50	50	NUM
ajfa-5695	228	10	-	-	SYM
ajfa-5695	228	11	60	60	NUM
ajfa-5695	228	12	60	60	NUM
ajfa-5695	228	13	-	-	SYM
ajfa-5695	228	14	70	70	NUM
ajfa-5695	228	15	70	70	NUM
ajfa-5695	228	16	-	-	SYM
ajfa-5695	228	17	80	80	NUM
ajfa-5695	228	18	80	80	NUM
ajfa-5695	228	19	-	-	SYM
ajfa-5695	228	20	90	90	NUM
ajfa-5695	228	21	90	90	NUM
ajfa-5695	228	22	-	-	PUNCT
ajfa-5695	228	23	100	100	NUM
ajfa-5695	228	24	readability	readability	NOUN
ajfa-5695	228	25	very	very	ADV
ajfa-5695	228	26	difficult	difficult	ADJ
ajfa-5695	228	27	difficult	difficult	ADJ
ajfa-5695	228	28	fairly	fairly	ADV
ajfa-5695	228	29	difficult	difficult	ADJ
ajfa-5695	228	30	standard	standard	ADJ
ajfa-5695	228	31	fairly	fairly	ADV
ajfa-5695	228	32	easy	easy	ADJ
ajfa-5695	228	33	easy	easy	ADJ
ajfa-5695	228	34	very	very	ADV
ajfa-5695	228	35	easy	easy	ADJ
ajfa-5695	228	36	(	(	PUNCT
ajfa-5695	228	37	flesch	flesch	PROPN
ajfa-5695	228	38	,	,	PUNCT
ajfa-5695	228	39	r.	r.	PROPN
ajfa-5695	228	40	1949	1949	NUM
ajfa-5695	228	41	,	,	PUNCT
ajfa-5695	228	42	p.	p.	NOUN
ajfa-5695	228	43	149	149	NUM
ajfa-5695	228	44	)	)	PUNCT
ajfa-5695	228	45	asian	asian	ADJ
ajfa-5695	228	46	journal	journal	NOUN
ajfa-5695	228	47	of	of	ADP
ajfa-5695	228	48	finance	finance	PROPN
ajfa-5695	228	49	&	&	CCONJ
ajfa-5695	228	50	accounting	accounting	PROPN
ajfa-5695	228	51	issn	issn	PROPN
ajfa-5695	228	52	1946	1946	NUM
ajfa-5695	228	53	-	-	PUNCT
ajfa-5695	228	54	052x	052x	PROPN
ajfa-5695	228	55	2014	2014	NUM
ajfa-5695	228	56	,	,	PUNCT
ajfa-5695	228	57	vol	vol	NOUN
ajfa-5695	228	58	.	.	PROPN
ajfa-5695	228	59	6	6	NUM
ajfa-5695	228	60	,	,	PUNCT
ajfa-5695	228	61	no	no	INTJ
ajfa-5695	228	62	.	.	NOUN
ajfa-5695	228	63	2	2	NUM
ajfa-5695	228	64	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	228	65	12	12	NUM
ajfa-5695	228	66	table	table	NOUN
ajfa-5695	228	67	2	2	NUM
ajfa-5695	228	68	.	.	PUNCT
ajfa-5695	228	69	sample	sample	NOUN
ajfa-5695	228	70	companies	company	NOUN
ajfa-5695	228	71	this	this	DET
ajfa-5695	228	72	table	table	NOUN
ajfa-5695	228	73	provides	provide	VERB
ajfa-5695	228	74	the	the	DET
ajfa-5695	228	75	number	number	NOUN
ajfa-5695	228	76	of	of	ADP
ajfa-5695	228	77	companies	company	NOUN
ajfa-5695	228	78	from	from	ADP
ajfa-5695	228	79	each	each	DET
ajfa-5695	228	80	asian	asian	ADJ
ajfa-5695	228	81	country	country	NOUN
ajfa-5695	228	82	that	that	PRON
ajfa-5695	228	83	are	be	AUX
ajfa-5695	228	84	listed	list	VERB
ajfa-5695	228	85	in	in	ADP
ajfa-5695	228	86	the	the	DET
ajfa-5695	228	87	u.s	u.s	PROPN
ajfa-5695	228	88	.	.	PROPN
ajfa-5695	228	89	,	,	PUNCT
ajfa-5695	228	90	the	the	DET
ajfa-5695	228	91	number	number	NOUN
ajfa-5695	228	92	of	of	ADP
ajfa-5695	228	93	otc	otc	PROPN
ajfa-5695	228	94	companies	company	NOUN
ajfa-5695	228	95	(	(	PUNCT
ajfa-5695	228	96	excluded	exclude	VERB
ajfa-5695	228	97	from	from	ADP
ajfa-5695	228	98	the	the	DET
ajfa-5695	228	99	sample	sample	NOUN
ajfa-5695	228	100	)	)	PUNCT
ajfa-5695	228	101	and	and	CCONJ
ajfa-5695	228	102	the	the	DET
ajfa-5695	228	103	number	number	NOUN
ajfa-5695	228	104	of	of	ADP
ajfa-5695	228	105	companies	company	NOUN
ajfa-5695	228	106	included	include	VERB
ajfa-5695	228	107	in	in	ADP
ajfa-5695	228	108	the	the	DET
ajfa-5695	228	109	sample	sample	NOUN
ajfa-5695	228	110	for	for	ADP
ajfa-5695	228	111	this	this	DET
ajfa-5695	228	112	paper	paper	NOUN
ajfa-5695	228	113	.	.	PUNCT
ajfa-5695	229	1	country	country	NOUN
ajfa-5695	229	2	number	number	NOUN
ajfa-5695	229	3	of	of	ADP
ajfa-5695	229	4	companies	company	NOUN
ajfa-5695	229	5	listed	list	VERB
ajfa-5695	229	6	in	in	ADP
ajfa-5695	229	7	u.s	u.s	PROPN
ajfa-5695	229	8	.	.	PROPN
ajfa-5695	229	9	number	number	NOUN
ajfa-5695	229	10	of	of	ADP
ajfa-5695	229	11	otc	otc	PROPN
ajfa-5695	229	12	companies	company	NOUN
ajfa-5695	229	13	/	/	SYM
ajfa-5695	229	14	data	datum	NOUN
ajfa-5695	229	15	unavailable	unavailable	ADJ
ajfa-5695	229	16	included	include	VERB
ajfa-5695	229	17	in	in	ADP
ajfa-5695	229	18	sample	sample	NOUN
ajfa-5695	229	19	china	china	PROPN
ajfa-5695	229	20	11	11	NUM
ajfa-5695	229	21	0	0	NUM
ajfa-5695	229	22	11	11	NUM
ajfa-5695	229	23	hong	hong	PROPN
ajfa-5695	229	24	kong	kong	PROPN
ajfa-5695	229	25	5	5	NUM
ajfa-5695	229	26	0	0	NUM
ajfa-5695	229	27	5	5	NUM
ajfa-5695	229	28	india	india	PROPN
ajfa-5695	229	29	13	13	NUM
ajfa-5695	229	30	1	1	NUM
ajfa-5695	229	31	12	12	NUM
ajfa-5695	229	32	indonesia	indonesia	PROPN
ajfa-5695	229	33	2	2	NUM
ajfa-5695	229	34	0	0	NUM
ajfa-5695	229	35	2	2	NUM
ajfa-5695	229	36	japan	japan	NOUN
ajfa-5695	229	37	27	27	NUM
ajfa-5695	229	38	6	6	NUM
ajfa-5695	229	39	21	21	NUM
ajfa-5695	229	40	philippines	philippine	NOUN
ajfa-5695	229	41	2	2	NUM
ajfa-5695	229	42	1	1	NUM
ajfa-5695	229	43	1	1	NUM
ajfa-5695	229	44	singapore	singapore	NOUN
ajfa-5695	229	45	5	5	NUM
ajfa-5695	229	46	4	4	NUM
ajfa-5695	229	47	1	1	NUM
ajfa-5695	229	48	south	south	NOUN
ajfa-5695	229	49	korea	korea	PROPN
ajfa-5695	229	50	14	14	NUM
ajfa-5695	229	51	5	5	NUM
ajfa-5695	229	52	9	9	NUM
ajfa-5695	229	53	taiwan	taiwan	PROPN
ajfa-5695	229	54	6	6	NUM
ajfa-5695	229	55	0	0	NUM
ajfa-5695	229	56	6	6	NUM
ajfa-5695	229	57	total	total	NOUN
ajfa-5695	229	58	85	85	NUM
ajfa-5695	229	59	17	17	NUM
ajfa-5695	229	60	68	68	NUM
ajfa-5695	229	61	table	table	NOUN
ajfa-5695	229	62	3	3	NUM
ajfa-5695	229	63	.	.	PUNCT
ajfa-5695	230	1	culture	culture	NOUN
ajfa-5695	230	2	scores	score	NOUN
ajfa-5695	230	3	for	for	ADP
ajfa-5695	230	4	asian	asian	ADJ
ajfa-5695	230	5	countries	country	NOUN
ajfa-5695	230	6	these	these	DET
ajfa-5695	230	7	scores	score	NOUN
ajfa-5695	230	8	were	be	AUX
ajfa-5695	230	9	developed	develop	VERB
ajfa-5695	230	10	by	by	ADP
ajfa-5695	230	11	hofstede	hofstede	NOUN
ajfa-5695	230	12	(	(	PUNCT
ajfa-5695	230	13	1980	1980	NUM
ajfa-5695	230	14	)	)	PUNCT
ajfa-5695	230	15	in	in	ADP
ajfa-5695	230	16	a	a	DET
ajfa-5695	230	17	multidimensional	multidimensional	ADJ
ajfa-5695	230	18	scaling	scaling	NOUN
ajfa-5695	230	19	of	of	ADP
ajfa-5695	230	20	work	work	NOUN
ajfa-5695	230	21	-	-	PUNCT
ajfa-5695	230	22	related	relate	VERB
ajfa-5695	230	23	surveys	survey	NOUN
ajfa-5695	230	24	of	of	ADP
ajfa-5695	230	25	160,000	160,000	NUM
ajfa-5695	230	26	ibm	ibm	PROPN
ajfa-5695	230	27	employees	employee	NOUN
ajfa-5695	230	28	over	over	ADP
ajfa-5695	230	29	64	64	NUM
ajfa-5695	230	30	countries	country	NOUN
ajfa-5695	230	31	.	.	PUNCT
ajfa-5695	231	1	secrecy	secrecy	NOUN
ajfa-5695	231	2	is	be	AUX
ajfa-5695	231	3	computed	compute	VERB
ajfa-5695	231	4	based	base	VERB
ajfa-5695	231	5	on	on	ADP
ajfa-5695	231	6	the	the	DET
ajfa-5695	231	7	model	model	NOUN
ajfa-5695	231	8	in	in	ADP
ajfa-5695	231	9	gray	gray	ADJ
ajfa-5695	231	10	(	(	PUNCT
ajfa-5695	231	11	1988	1988	NUM
ajfa-5695	231	12	)	)	PUNCT
ajfa-5695	231	13	.	.	PUNCT
ajfa-5695	232	1	a	a	DET
ajfa-5695	232	2	higher	high	ADJ
ajfa-5695	232	3	value	value	NOUN
ajfa-5695	232	4	indicates	indicate	VERB
ajfa-5695	232	5	more	more	ADJ
ajfa-5695	232	6	of	of	ADP
ajfa-5695	232	7	that	that	DET
ajfa-5695	232	8	particular	particular	ADJ
ajfa-5695	232	9	cultural	cultural	ADJ
ajfa-5695	232	10	trait	trait	NOUN
ajfa-5695	232	11	.	.	PUNCT
ajfa-5695	233	1	countries	country	NOUN
ajfa-5695	233	2	uncertainty	uncertainty	NOUN
ajfa-5695	233	3	avoidance	avoidance	NOUN
ajfa-5695	233	4	(	(	PUNCT
ajfa-5695	233	5	ua	ua	NOUN
ajfa-5695	233	6	)	)	PUNCT
ajfa-5695	233	7	power	power	NOUN
ajfa-5695	233	8	distance	distance	NOUN
ajfa-5695	233	9	(	(	PUNCT
ajfa-5695	233	10	pd	pd	NOUN
ajfa-5695	233	11	)	)	PUNCT
ajfa-5695	233	12	individualism	individualism	NOUN
ajfa-5695	233	13	/	/	SYM
ajfa-5695	233	14	collectivism	collectivism	NOUN
ajfa-5695	233	15	(	(	PUNCT
ajfa-5695	233	16	indiv	indiv	NOUN
ajfa-5695	233	17	)	)	PUNCT
ajfa-5695	233	18	secrecy	secrecy	NOUN
ajfa-5695	233	19	(	(	PUNCT
ajfa-5695	233	20	ua+pd	ua+pd	NOUN
ajfa-5695	233	21	-	-	NOUN
ajfa-5695	233	22	indiv	indiv	ADJ
ajfa-5695	233	23	)	)	PUNCT
ajfa-5695	233	24	1	1	NUM
ajfa-5695	233	25	.	.	PUNCT
ajfa-5695	234	1	china	china	PROPN
ajfa-5695	234	2	30	30	NUM
ajfa-5695	234	3	80	80	NUM
ajfa-5695	234	4	20	20	NUM
ajfa-5695	234	5	90	90	NUM
ajfa-5695	234	6	2	2	NUM
ajfa-5695	234	7	.	.	PUNCT
ajfa-5695	235	1	hong	hong	PROPN
ajfa-5695	235	2	kong	kong	PROPN
ajfa-5695	235	3	29	29	NUM
ajfa-5695	235	4	68	68	NUM
ajfa-5695	235	5	25	25	NUM
ajfa-5695	235	6	72	72	NUM
ajfa-5695	235	7	3	3	NUM
ajfa-5695	235	8	.	.	PUNCT
ajfa-5695	236	1	india	india	PROPN
ajfa-5695	236	2	40	40	NUM
ajfa-5695	236	3	77	77	NUM
ajfa-5695	236	4	48	48	NUM
ajfa-5695	236	5	69	69	NUM
ajfa-5695	236	6	4	4	NUM
ajfa-5695	236	7	.	.	PUNCT
ajfa-5695	236	8	indonesia	indonesia	PROPN
ajfa-5695	236	9	48	48	NUM
ajfa-5695	236	10	78	78	NUM
ajfa-5695	236	11	14	14	NUM
ajfa-5695	236	12	112	112	NUM
ajfa-5695	236	13	5	5	NUM
ajfa-5695	236	14	.	.	PUNCT
ajfa-5695	236	15	japan	japan	PROPN
ajfa-5695	236	16	92	92	NUM
ajfa-5695	236	17	54	54	NUM
ajfa-5695	236	18	46	46	NUM
ajfa-5695	236	19	100	100	NUM
ajfa-5695	236	20	6	6	NUM
ajfa-5695	236	21	.	.	PUNCT
ajfa-5695	237	1	philippines	philippine	NOUN
ajfa-5695	237	2	44	44	NUM
ajfa-5695	237	3	94	94	NUM
ajfa-5695	237	4	32	32	NUM
ajfa-5695	237	5	106	106	NUM
ajfa-5695	237	6	7	7	NUM
ajfa-5695	237	7	.	.	PUNCT
ajfa-5695	237	8	singapore	singapore	PROPN
ajfa-5695	237	9	8	8	NUM
ajfa-5695	237	10	74	74	NUM
ajfa-5695	237	11	20	20	NUM
ajfa-5695	237	12	62	62	NUM
ajfa-5695	237	13	8	8	NUM
ajfa-5695	237	14	.	.	PUNCT
ajfa-5695	238	1	south	south	PROPN
ajfa-5695	238	2	korea	korea	PROPN
ajfa-5695	238	3	85	85	NUM
ajfa-5695	238	4	60	60	NUM
ajfa-5695	238	5	18	18	NUM
ajfa-5695	238	6	127	127	NUM
ajfa-5695	238	7	9	9	NUM
ajfa-5695	238	8	.	.	PUNCT
ajfa-5695	239	1	taiwan	taiwan	PROPN
ajfa-5695	239	2	69	69	NUM
ajfa-5695	239	3	58	58	NUM
ajfa-5695	239	4	17	17	NUM
ajfa-5695	239	5	110	110	NUM
ajfa-5695	239	6	asian	asian	ADJ
ajfa-5695	239	7	journal	journal	NOUN
ajfa-5695	239	8	of	of	ADP
ajfa-5695	239	9	finance	finance	PROPN
ajfa-5695	239	10	&	&	CCONJ
ajfa-5695	239	11	accounting	accounting	PROPN
ajfa-5695	239	12	issn	issn	PROPN
ajfa-5695	239	13	1946	1946	NUM
ajfa-5695	239	14	-	-	PUNCT
ajfa-5695	239	15	052x	052x	PROPN
ajfa-5695	239	16	2014	2014	NUM
ajfa-5695	239	17	,	,	PUNCT
ajfa-5695	239	18	vol	vol	NOUN
ajfa-5695	239	19	.	.	PROPN
ajfa-5695	239	20	6	6	NUM
ajfa-5695	239	21	,	,	PUNCT
ajfa-5695	239	22	no	no	INTJ
ajfa-5695	239	23	.	.	NOUN
ajfa-5695	239	24	2	2	NUM
ajfa-5695	239	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	239	26	13	13	NUM
ajfa-5695	239	27	table	table	NOUN
ajfa-5695	239	28	4	4	NUM
ajfa-5695	239	29	.	.	PUNCT
ajfa-5695	239	30	descriptive	descriptive	ADJ
ajfa-5695	239	31	statistics	statistic	NOUN
ajfa-5695	239	32	this	this	DET
ajfa-5695	239	33	table	table	NOUN
ajfa-5695	239	34	provides	provide	VERB
ajfa-5695	239	35	the	the	DET
ajfa-5695	239	36	descriptive	descriptive	ADJ
ajfa-5695	239	37	statistics	statistic	NOUN
ajfa-5695	239	38	for	for	ADP
ajfa-5695	239	39	the	the	DET
ajfa-5695	239	40	dependent	dependent	ADJ
ajfa-5695	239	41	and	and	CCONJ
ajfa-5695	239	42	independent	independent	ADJ
ajfa-5695	239	43	variables	variable	NOUN
ajfa-5695	239	44	that	that	PRON
ajfa-5695	239	45	are	be	AUX
ajfa-5695	239	46	used	use	VERB
ajfa-5695	239	47	in	in	ADP
ajfa-5695	239	48	this	this	DET
ajfa-5695	239	49	research	research	NOUN
ajfa-5695	239	50	.	.	PUNCT
ajfa-5695	240	1	variables	variable	NOUN
ajfa-5695	240	2	minimum	minimum	ADJ
ajfa-5695	240	3	maximum	maximum	ADJ
ajfa-5695	240	4	mean	mean	ADJ
ajfa-5695	240	5	median	median	ADJ
ajfa-5695	240	6	standard	standard	ADJ
ajfa-5695	240	7	deviation	deviation	NOUN
ajfa-5695	240	8	flesch	flesch	PROPN
ajfa-5695	240	9	reading	read	VERB
ajfa-5695	240	10	ease	ease	NOUN
ajfa-5695	240	11	score	score	NOUN
ajfa-5695	240	12	3.90	3.90	NUM
ajfa-5695	240	13	21	21	NUM
ajfa-5695	240	14	12.35	12.35	NUM
ajfa-5695	240	15	16.50	16.50	NUM
ajfa-5695	240	16	3.89	3.89	NUM
ajfa-5695	240	17	firmsize	firmsize	NOUN
ajfa-5695	240	18	18.06	18.06	NUM
ajfa-5695	240	19	28.40	28.40	NUM
ajfa-5695	240	20	23.56	23.56	NUM
ajfa-5695	240	21	22.26	22.26	NUM
ajfa-5695	240	22	2.25	2.25	NUM
ajfa-5695	240	23	debt	debt	NOUN
ajfa-5695	240	24	ratio	ratio	NOUN
ajfa-5695	240	25	0.13	0.13	NUM
ajfa-5695	240	26	0.98	0.98	NUM
ajfa-5695	240	27	0.53	0.53	NUM
ajfa-5695	240	28	0.54	0.54	NUM
ajfa-5695	240	29	0.25	0.25	NUM
ajfa-5695	240	30	income	income	NOUN
ajfa-5695	240	31	/	/	SYM
ajfa-5695	240	32	assets	asset	NOUN
ajfa-5695	240	33	-0.72	-0.72	NOUN
ajfa-5695	240	34	0.27	0.27	NUM
ajfa-5695	240	35	0.04	0.04	NUM
ajfa-5695	240	36	0.13	0.13	NUM
ajfa-5695	240	37	0.13	0.13	NUM
ajfa-5695	240	38	fsales%	fsales%	PUNCT
ajfa-5695	240	39	0	0	NUM
ajfa-5695	240	40	0.99	0.99	NUM
ajfa-5695	240	41	0.33	0.33	NUM
ajfa-5695	240	42	0.41	0.41	NUM
ajfa-5695	240	43	0.36	0.36	NUM
ajfa-5695	240	44	secrecy	secrecy	NOUN
ajfa-5695	240	45	62	62	NUM
ajfa-5695	240	46	127	127	NUM
ajfa-5695	240	47	95.19	95.19	NUM
ajfa-5695	240	48	100	100	NUM
ajfa-5695	240	49	18.89	18.89	NUM
ajfa-5695	240	50	oc	oc	ADP
ajfa-5695	240	51	0.06	0.06	NUM
ajfa-5695	240	52	0.93	0.93	NUM
ajfa-5695	240	53	0.41	0.41	NUM
ajfa-5695	240	54	0.44	0.44	NUM
ajfa-5695	240	55	0.25	0.25	NUM
ajfa-5695	240	56	flesch	flesch	PROPN
ajfa-5695	240	57	reading	read	VERB
ajfa-5695	240	58	ease	ease	NOUN
ajfa-5695	240	59	score	score	NOUN
ajfa-5695	240	60	:	:	PUNCT
ajfa-5695	240	61	readability	readability	NOUN
ajfa-5695	240	62	output	output	NOUN
ajfa-5695	240	63	from	from	ADP
ajfa-5695	240	64	ms	ms	NOUN
ajfa-5695	240	65	-	-	PUNCT
ajfa-5695	240	66	word	word	NOUN
ajfa-5695	240	67	of	of	ADP
ajfa-5695	240	68	the	the	DET
ajfa-5695	240	69	md	md	PROPN
ajfa-5695	240	70	&	&	CCONJ
ajfa-5695	240	71	a	a	DET
ajfa-5695	240	72	section	section	NOUN
ajfa-5695	240	73	of	of	ADP
ajfa-5695	240	74	the	the	DET
ajfa-5695	240	75	form	form	NOUN
ajfa-5695	240	76	20	20	NUM
ajfa-5695	240	77	-	-	PUNCT
ajfa-5695	240	78	f	f	NOUN
ajfa-5695	240	79	annual	annual	ADJ
ajfa-5695	240	80	report	report	NOUN
ajfa-5695	240	81	;	;	PUNCT
ajfa-5695	240	82	firm	firm	ADJ
ajfa-5695	240	83	size	size	NOUN
ajfa-5695	240	84	=	=	SYM
ajfa-5695	240	85	natural	natural	ADJ
ajfa-5695	240	86	log	log	NOUN
ajfa-5695	240	87	of	of	ADP
ajfa-5695	240	88	total	total	ADJ
ajfa-5695	240	89	sales	sale	NOUN
ajfa-5695	240	90	of	of	ADP
ajfa-5695	240	91	the	the	DET
ajfa-5695	240	92	firms	firm	NOUN
ajfa-5695	240	93	(	(	PUNCT
ajfa-5695	240	94	in	in	ADP
ajfa-5695	240	95	millions	million	NOUN
ajfa-5695	240	96	of	of	ADP
ajfa-5695	240	97	u.s	u.s	PROPN
ajfa-5695	240	98	.	.	PROPN
ajfa-5695	240	99	dollars	dollar	NOUN
ajfa-5695	240	100	)	)	PUNCT
ajfa-5695	240	101	;	;	PUNCT
ajfa-5695	240	102	debt	debt	NOUN
ajfa-5695	240	103	ratio	ratio	NOUN
ajfa-5695	240	104	=	=	SYM
ajfa-5695	240	105	total	total	ADJ
ajfa-5695	240	106	debt	debt	NOUN
ajfa-5695	240	107	divided	divide	VERB
ajfa-5695	240	108	by	by	ADP
ajfa-5695	240	109	total	total	ADJ
ajfa-5695	240	110	assets	asset	NOUN
ajfa-5695	240	111	(	(	PUNCT
ajfa-5695	240	112	in	in	ADP
ajfa-5695	240	113	millions	million	NOUN
ajfa-5695	240	114	of	of	ADP
ajfa-5695	240	115	u.s	u.s	PROPN
ajfa-5695	240	116	.	.	PROPN
ajfa-5695	240	117	dollars	dollar	NOUN
ajfa-5695	240	118	)	)	PUNCT
ajfa-5695	240	119	;	;	PUNCT
ajfa-5695	240	120	income	income	NOUN
ajfa-5695	240	121	/	/	SYM
ajfa-5695	240	122	assets	asset	NOUN
ajfa-5695	240	123	=	=	SYM
ajfa-5695	240	124	net	net	ADJ
ajfa-5695	240	125	income	income	NOUN
ajfa-5695	240	126	of	of	ADP
ajfa-5695	240	127	the	the	DET
ajfa-5695	240	128	company	company	NOUN
ajfa-5695	240	129	divided	divide	VERB
ajfa-5695	240	130	by	by	ADP
ajfa-5695	240	131	total	total	ADJ
ajfa-5695	240	132	assets	asset	NOUN
ajfa-5695	240	133	;	;	PUNCT
ajfa-5695	240	134	fsales%	fsales%	PUNCT
ajfa-5695	240	135	=	=	SYM
ajfa-5695	241	1	foreign	foreign	ADJ
ajfa-5695	241	2	sales	sale	NOUN
ajfa-5695	241	3	divided	divide	VERB
ajfa-5695	241	4	by	by	ADP
ajfa-5695	241	5	total	total	ADJ
ajfa-5695	241	6	sales	sale	NOUN
ajfa-5695	241	7	as	as	SCONJ
ajfa-5695	241	8	reported	report	VERB
ajfa-5695	241	9	in	in	ADP
ajfa-5695	241	10	the	the	DET
ajfa-5695	241	11	form	form	NOUN
ajfa-5695	241	12	20	20	NUM
ajfa-5695	241	13	-	-	PUNCT
ajfa-5695	241	14	f	f	NOUN
ajfa-5695	241	15	annual	annual	ADJ
ajfa-5695	241	16	report	report	NOUN
ajfa-5695	241	17	;	;	PUNCT
ajfa-5695	241	18	secrecy	secrecy	NOUN
ajfa-5695	241	19	=	=	PUNCT
ajfa-5695	241	20	computed	compute	VERB
ajfa-5695	241	21	as	as	ADP
ajfa-5695	241	22	uncertainty	uncertainty	NOUN
ajfa-5695	241	23	avoidance	avoidance	NOUN
ajfa-5695	241	24	+	+	CCONJ
ajfa-5695	241	25	power	power	NOUN
ajfa-5695	241	26	distance	distance	NOUN
ajfa-5695	241	27	–	–	PUNCT
ajfa-5695	241	28	individualism	individualism	NOUN
ajfa-5695	241	29	scores	score	NOUN
ajfa-5695	241	30	from	from	ADP
ajfa-5695	241	31	hofstede	hofstede	NOUN
ajfa-5695	241	32	(	(	PUNCT
ajfa-5695	241	33	1980	1980	NUM
ajfa-5695	241	34	)	)	PUNCT
ajfa-5695	241	35	;	;	PUNCT
ajfa-5695	241	36	oc	oc	ADP
ajfa-5695	241	37	=	=	NOUN
ajfa-5695	241	38	ownership	ownership	NOUN
ajfa-5695	241	39	concentration	concentration	NOUN
ajfa-5695	241	40	=	=	PUNCT
ajfa-5695	241	41	the	the	DET
ajfa-5695	241	42	percentage	percentage	NOUN
ajfa-5695	241	43	of	of	ADP
ajfa-5695	241	44	shares	share	NOUN
ajfa-5695	241	45	owned	own	VERB
ajfa-5695	241	46	by	by	ADP
ajfa-5695	241	47	the	the	DET
ajfa-5695	241	48	three	three	NUM
ajfa-5695	241	49	most	most	ADV
ajfa-5695	241	50	important	important	ADJ
ajfa-5695	241	51	and	and	CCONJ
ajfa-5695	241	52	known	known	ADJ
ajfa-5695	241	53	shareholders	shareholder	NOUN
ajfa-5695	241	54	.	.	PUNCT
ajfa-5695	242	1	asian	asian	ADJ
ajfa-5695	242	2	journal	journal	PROPN
ajfa-5695	242	3	of	of	ADP
ajfa-5695	242	4	finance	finance	PROPN
ajfa-5695	242	5	&	&	CCONJ
ajfa-5695	242	6	accounting	accounting	PROPN
ajfa-5695	242	7	issn	issn	PROPN
ajfa-5695	242	8	1946	1946	NUM
ajfa-5695	242	9	-	-	PUNCT
ajfa-5695	242	10	052x	052x	PROPN
ajfa-5695	242	11	2014	2014	NUM
ajfa-5695	242	12	,	,	PUNCT
ajfa-5695	242	13	vol	vol	NOUN
ajfa-5695	242	14	.	.	PROPN
ajfa-5695	243	1	6	6	NUM
ajfa-5695	243	2	,	,	PUNCT
ajfa-5695	243	3	no	no	INTJ
ajfa-5695	243	4	.	.	NOUN
ajfa-5695	243	5	2	2	NUM
ajfa-5695	243	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	243	7	14	14	NUM
ajfa-5695	243	8	table	table	NOUN
ajfa-5695	243	9	5	5	NUM
ajfa-5695	243	10	.	.	PUNCT
ajfa-5695	243	11	country	country	NOUN
ajfa-5695	243	12	readability	readability	NOUN
ajfa-5695	243	13	statistics	statistic	NOUN
ajfa-5695	243	14	this	this	DET
ajfa-5695	243	15	table	table	NOUN
ajfa-5695	243	16	provides	provide	VERB
ajfa-5695	243	17	the	the	DET
ajfa-5695	243	18	mean	mean	ADJ
ajfa-5695	243	19	and	and	CCONJ
ajfa-5695	243	20	median	median	ADJ
ajfa-5695	243	21	readability	readability	NOUN
ajfa-5695	243	22	scores	score	NOUN
ajfa-5695	243	23	of	of	ADP
ajfa-5695	243	24	companies	company	NOUN
ajfa-5695	243	25	within	within	ADP
ajfa-5695	243	26	asian	asian	ADJ
ajfa-5695	243	27	countries	country	NOUN
ajfa-5695	243	28	.	.	PUNCT
ajfa-5695	244	1	please	please	INTJ
ajfa-5695	244	2	see	see	VERB
ajfa-5695	244	3	table	table	NOUN
ajfa-5695	244	4	4	4	NUM
ajfa-5695	244	5	for	for	ADP
ajfa-5695	244	6	variable	variable	ADJ
ajfa-5695	244	7	definitions	definition	NOUN
ajfa-5695	244	8	.	.	PUNCT
ajfa-5695	245	1	country	country	NOUN
ajfa-5695	245	2	n	n	PROPN
ajfa-5695	245	3	flesch	flesch	PROPN
ajfa-5695	245	4	reading	reading	NOUN
ajfa-5695	245	5	ease	ease	NOUN
ajfa-5695	245	6	mean	mean	NOUN
ajfa-5695	245	7	(	(	PUNCT
ajfa-5695	245	8	median	median	NOUN
ajfa-5695	245	9	)	)	PUNCT
ajfa-5695	245	10	firmsize	firmsize	NOUN
ajfa-5695	245	11	mean	mean	NOUN
ajfa-5695	245	12	(	(	PUNCT
ajfa-5695	245	13	median	median	NOUN
ajfa-5695	245	14	)	)	PUNCT
ajfa-5695	245	15	fsales%	fsales%	PUNCT
ajfa-5695	245	16	mean	mean	NOUN
ajfa-5695	245	17	(	(	PUNCT
ajfa-5695	245	18	median	median	ADJ
ajfa-5695	245	19	)	)	PUNCT
ajfa-5695	245	20	debtratio	debtratio	NOUN
ajfa-5695	245	21	mean	mean	NOUN
ajfa-5695	245	22	(	(	PUNCT
ajfa-5695	245	23	median	median	PROPN
ajfa-5695	245	24	)	)	PUNCT
ajfa-5695	245	25	china	china	PROPN
ajfa-5695	245	26	11	11	NUM
ajfa-5695	245	27	11.74	11.74	NUM
ajfa-5695	245	28	(	(	PUNCT
ajfa-5695	245	29	10.4	10.4	NUM
ajfa-5695	245	30	)	)	PUNCT
ajfa-5695	245	31	23.93	23.93	NUM
ajfa-5695	245	32	(	(	PUNCT
ajfa-5695	245	33	23.44	23.44	NUM
ajfa-5695	245	34	)	)	PUNCT
ajfa-5695	245	35	0.06	0.06	NUM
ajfa-5695	245	36	(	(	PUNCT
ajfa-5695	245	37	0	0	NUM
ajfa-5695	245	38	)	)	PUNCT
ajfa-5695	245	39	0.69	0.69	NUM
ajfa-5695	245	40	(	(	PUNCT
ajfa-5695	245	41	0.74	0.74	NUM
ajfa-5695	245	42	)	)	PUNCT
ajfa-5695	245	43	hong	hong	PROPN
ajfa-5695	245	44	kong	kong	PROPN
ajfa-5695	245	45	5	5	NUM
ajfa-5695	245	46	11.64	11.64	NUM
ajfa-5695	245	47	(	(	PUNCT
ajfa-5695	245	48	11.9	11.9	NUM
ajfa-5695	245	49	)	)	PUNCT
ajfa-5695	245	50	22.45	22.45	NUM
ajfa-5695	245	51	(	(	PUNCT
ajfa-5695	245	52	24.26	24.26	NUM
ajfa-5695	245	53	)	)	PUNCT
ajfa-5695	245	54	0	0	NUM
ajfa-5695	245	55	(	(	PUNCT
ajfa-5695	245	56	0	0	NUM
ajfa-5695	245	57	)	)	PUNCT
ajfa-5695	245	58	0.48	0.48	NUM
ajfa-5695	245	59	(	(	PUNCT
ajfa-5695	245	60	0.49	0.49	NUM
ajfa-5695	245	61	)	)	PUNCT
ajfa-5695	245	62	india	india	PROPN
ajfa-5695	245	63	12	12	NUM
ajfa-5695	245	64	14.76	14.76	NUM
ajfa-5695	245	65	(	(	PUNCT
ajfa-5695	245	66	14.5	14.5	NUM
ajfa-5695	245	67	)	)	PUNCT
ajfa-5695	245	68	22.31	22.31	NUM
ajfa-5695	245	69	(	(	PUNCT
ajfa-5695	245	70	22.60	22.60	NUM
ajfa-5695	245	71	)	)	PUNCT
ajfa-5695	245	72	0.46	0.46	NUM
ajfa-5695	245	73	(	(	PUNCT
ajfa-5695	245	74	0.43	0.43	NUM
ajfa-5695	245	75	)	)	PUNCT
ajfa-5695	245	76	0.45	0.45	NUM
ajfa-5695	245	77	(	(	PUNCT
ajfa-5695	245	78	0.44	0.44	NUM
ajfa-5695	245	79	)	)	PUNCT
ajfa-5695	245	80	indonesia	indonesia	PROPN
ajfa-5695	245	81	2	2	NUM
ajfa-5695	245	82	4	4	NUM
ajfa-5695	245	83	(	(	PUNCT
ajfa-5695	245	84	4	4	NUM
ajfa-5695	245	85	)	)	PUNCT
ajfa-5695	245	86	22.84	22.84	NUM
ajfa-5695	245	87	(	(	PUNCT
ajfa-5695	245	88	22.84	22.84	NUM
ajfa-5695	245	89	)	)	PUNCT
ajfa-5695	245	90	0	0	NUM
ajfa-5695	245	91	(	(	PUNCT
ajfa-5695	245	92	0	0	NUM
ajfa-5695	245	93	)	)	PUNCT
ajfa-5695	245	94	0.54	0.54	NUM
ajfa-5695	245	95	(	(	PUNCT
ajfa-5695	245	96	0.54	0.54	NUM
ajfa-5695	245	97	)	)	PUNCT
ajfa-5695	245	98	japan	japan	PROPN
ajfa-5695	245	99	21	21	NUM
ajfa-5695	245	100	12.54	12.54	NUM
ajfa-5695	245	101	(	(	PUNCT
ajfa-5695	245	102	13.1	13.1	NUM
ajfa-5695	245	103	)	)	PUNCT
ajfa-5695	245	104	24.49	24.49	NUM
ajfa-5695	245	105	(	(	PUNCT
ajfa-5695	245	106	25.14	25.14	NUM
ajfa-5695	245	107	)	)	PUNCT
ajfa-5695	245	108	0.54	0.54	NUM
ajfa-5695	245	109	(	(	PUNCT
ajfa-5695	245	110	0.52	0.52	NUM
ajfa-5695	245	111	)	)	PUNCT
ajfa-5695	245	112	0.43	0.43	NUM
ajfa-5695	245	113	(	(	PUNCT
ajfa-5695	245	114	0.43	0.43	NUM
ajfa-5695	245	115	)	)	PUNCT
ajfa-5695	245	116	philippines	philippine	NOUN
ajfa-5695	245	117	1	1	NUM
ajfa-5695	245	118	7.2	7.2	NUM
ajfa-5695	245	119	(	(	PUNCT
ajfa-5695	245	120	7.2	7.2	NUM
ajfa-5695	245	121	)	)	PUNCT
ajfa-5695	245	122	22.48	22.48	NUM
ajfa-5695	245	123	(	(	PUNCT
ajfa-5695	245	124	22.48	22.48	NUM
ajfa-5695	245	125	)	)	PUNCT
ajfa-5695	245	126	0	0	NUM
ajfa-5695	245	127	(	(	PUNCT
ajfa-5695	245	128	0	0	NUM
ajfa-5695	245	129	)	)	PUNCT
ajfa-5695	245	130	0.65	0.65	NUM
ajfa-5695	245	131	(	(	PUNCT
ajfa-5695	245	132	0.65	0.65	NUM
ajfa-5695	245	133	)	)	PUNCT
ajfa-5695	245	134	singapore	singapore	NOUN
ajfa-5695	245	135	1	1	NUM
ajfa-5695	245	136	12.3	12.3	NUM
ajfa-5695	245	137	(	(	PUNCT
ajfa-5695	245	138	12.3	12.3	NUM
ajfa-5695	245	139	)	)	PUNCT
ajfa-5695	245	140	19.40	19.40	NUM
ajfa-5695	245	141	(	(	PUNCT
ajfa-5695	245	142	19.40	19.40	NUM
ajfa-5695	245	143	)	)	PUNCT
ajfa-5695	245	144	0.94	0.94	NUM
ajfa-5695	245	145	(	(	PUNCT
ajfa-5695	245	146	0.94	0.94	NUM
ajfa-5695	245	147	)	)	PUNCT
ajfa-5695	245	148	0.19	0.19	NUM
ajfa-5695	245	149	(	(	PUNCT
ajfa-5695	245	150	0.19	0.19	NUM
ajfa-5695	245	151	)	)	PUNCT
ajfa-5695	245	152	south	south	PROPN
ajfa-5695	245	153	korea	korea	PROPN
ajfa-5695	245	154	9	9	NUM
ajfa-5695	245	155	10.78	10.78	NUM
ajfa-5695	245	156	(	(	PUNCT
ajfa-5695	245	157	10.7	10.7	NUM
ajfa-5695	245	158	)	)	PUNCT
ajfa-5695	245	159	24.28	24.28	NUM
ajfa-5695	245	160	(	(	PUNCT
ajfa-5695	245	161	24.81	24.81	NUM
ajfa-5695	245	162	)	)	PUNCT
ajfa-5695	245	163	0.32	0.32	NUM
ajfa-5695	245	164	(	(	PUNCT
ajfa-5695	245	165	0	0	NUM
ajfa-5695	245	166	)	)	PUNCT
ajfa-5695	245	167	0.62	0.62	NUM
ajfa-5695	245	168	(	(	PUNCT
ajfa-5695	245	169	0.56	0.56	NUM
ajfa-5695	245	170	)	)	PUNCT
ajfa-5695	245	171	taiwan	taiwan	PROPN
ajfa-5695	245	172	6	6	NUM
ajfa-5695	245	173	14.65	14.65	NUM
ajfa-5695	245	174	(	(	PUNCT
ajfa-5695	245	175	14.55	14.55	NUM
ajfa-5695	245	176	)	)	PUNCT
ajfa-5695	245	177	23.11	23.11	NUM
ajfa-5695	245	178	(	(	PUNCT
ajfa-5695	245	179	23.23	23.23	NUM
ajfa-5695	245	180	)	)	PUNCT
ajfa-5695	245	181	0.62	0.62	NUM
ajfa-5695	245	182	(	(	PUNCT
ajfa-5695	245	183	0.65	0.65	NUM
ajfa-5695	245	184	)	)	PUNCT
ajfa-5695	245	185	0.32	0.32	NUM
ajfa-5695	245	186	(	(	PUNCT
ajfa-5695	245	187	0.23	0.23	NUM
ajfa-5695	245	188	)	)	PUNCT
ajfa-5695	245	189	table	table	NOUN
ajfa-5695	245	190	6	6	NUM
ajfa-5695	245	191	.	.	PUNCT
ajfa-5695	246	1	bivariate	bivariate	ADJ
ajfa-5695	246	2	correlations	correlation	NOUN
ajfa-5695	246	3	this	this	DET
ajfa-5695	246	4	table	table	NOUN
ajfa-5695	246	5	provides	provide	VERB
ajfa-5695	246	6	the	the	DET
ajfa-5695	246	7	bivariate	bivariate	ADJ
ajfa-5695	246	8	correlations	correlation	NOUN
ajfa-5695	246	9	(	(	PUNCT
ajfa-5695	246	10	pearson	pearson	PROPN
ajfa-5695	246	11	)	)	PUNCT
ajfa-5695	246	12	between	between	ADP
ajfa-5695	246	13	the	the	DET
ajfa-5695	246	14	variables	variable	NOUN
ajfa-5695	246	15	used	use	VERB
ajfa-5695	246	16	in	in	ADP
ajfa-5695	246	17	the	the	DET
ajfa-5695	246	18	regression	regression	NOUN
ajfa-5695	246	19	analysis	analysis	NOUN
ajfa-5695	246	20	.	.	PUNCT
ajfa-5695	247	1	please	please	INTJ
ajfa-5695	247	2	see	see	VERB
ajfa-5695	247	3	table	table	NOUN
ajfa-5695	247	4	4	4	NUM
ajfa-5695	247	5	for	for	ADP
ajfa-5695	247	6	variable	variable	ADJ
ajfa-5695	247	7	definitions	definition	NOUN
ajfa-5695	247	8	.	.	PUNCT
ajfa-5695	248	1	*	*	PUNCT
ajfa-5695	248	2	indicates	indicate	VERB
ajfa-5695	248	3	significance	significance	NOUN
ajfa-5695	248	4	at	at	ADP
ajfa-5695	248	5	0.05	0.05	NUM
ajfa-5695	248	6	level	level	NOUN
ajfa-5695	248	7	.	.	PUNCT
ajfa-5695	249	1	firm	firm	ADJ
ajfa-5695	249	2	size	size	NOUN
ajfa-5695	249	3	fre	fre	ADJ
ajfa-5695	249	4	secrecy	secrecy	NOUN
ajfa-5695	249	5	foreign	foreign	ADJ
ajfa-5695	249	6	sales	sale	NOUN
ajfa-5695	249	7	%	%	NOUN
ajfa-5695	249	8	oc	oc	ADP
ajfa-5695	249	9	income	income	NOUN
ajfa-5695	249	10	/	/	SYM
ajfa-5695	249	11	assets	asset	NOUN
ajfa-5695	249	12	fre	fre	ADJ
ajfa-5695	249	13	-0.205	-0.205	NOUN
ajfa-5695	249	14	*	*	NOUN
ajfa-5695	249	15	secrecy	secrecy	NOUN
ajfa-5695	249	16	0.303	0.303	NUM
ajfa-5695	249	17	*	*	PUNCT
ajfa-5695	249	18	-0.244	-0.244	NOUN
ajfa-5695	249	19	*	*	PUNCT
ajfa-5695	249	20	foreign	foreign	ADJ
ajfa-5695	249	21	sales	sale	NOUN
ajfa-5695	249	22	%	%	NOUN
ajfa-5695	249	23	-0.185	-0.185	NOUN
ajfa-5695	249	24	0.140	0.140	NUM
ajfa-5695	249	25	0.023	0.023	NUM
ajfa-5695	249	26	oc	oc	ADP
ajfa-5695	249	27	-0.134	-0.134	PROPN
ajfa-5695	249	28	-0.093	-0.093	PROPN
ajfa-5695	249	29	*	*	X
ajfa-5695	249	30	0.293	0.293	NUM
ajfa-5695	249	31	*	*	PUNCT
ajfa-5695	249	32	-0.495	-0.495	PROPN
ajfa-5695	249	33	*	*	PUNCT
ajfa-5695	249	34	income	income	NOUN
ajfa-5695	249	35	/	/	SYM
ajfa-5695	249	36	assets	asset	NOUN
ajfa-5695	249	37	0.402	0.402	NUM
ajfa-5695	249	38	-0.116	-0.116	NUM
ajfa-5695	249	39	0.026	0.026	NUM
ajfa-5695	249	40	0.089	0.089	NUM
ajfa-5695	249	41	-0.043	-0.043	PUNCT
ajfa-5695	249	42	debt	debt	NOUN
ajfa-5695	249	43	ratio	ratio	NOUN
ajfa-5695	249	44	0.574	0.574	NOUN
ajfa-5695	249	45	*	*	PUNCT
ajfa-5695	249	46	-0.192	-0.192	X
ajfa-5695	249	47	*	*	NOUN
ajfa-5695	249	48	0.139	0.139	NUM
ajfa-5695	249	49	*	*	PUNCT
ajfa-5695	249	50	-0.345	-0.345	X
ajfa-5695	250	1	*	*	X
ajfa-5695	250	2	0.111	0.111	NUM
ajfa-5695	250	3	-0.204	-0.204	SYM
ajfa-5695	250	4	*	*	PUNCT
ajfa-5695	250	5	asian	asian	ADJ
ajfa-5695	250	6	journal	journal	NOUN
ajfa-5695	250	7	of	of	ADP
ajfa-5695	250	8	finance	finance	PROPN
ajfa-5695	250	9	&	&	CCONJ
ajfa-5695	250	10	accounting	accounting	PROPN
ajfa-5695	250	11	issn	issn	PROPN
ajfa-5695	250	12	1946	1946	NUM
ajfa-5695	250	13	-	-	PUNCT
ajfa-5695	250	14	052x	052x	PROPN
ajfa-5695	250	15	2014	2014	NUM
ajfa-5695	250	16	,	,	PUNCT
ajfa-5695	250	17	vol	vol	NOUN
ajfa-5695	250	18	.	.	PROPN
ajfa-5695	250	19	6	6	NUM
ajfa-5695	250	20	,	,	PUNCT
ajfa-5695	250	21	no	no	INTJ
ajfa-5695	250	22	.	.	NOUN
ajfa-5695	250	23	2	2	NUM
ajfa-5695	250	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	250	25	15	15	NUM
ajfa-5695	250	26	table	table	NOUN
ajfa-5695	250	27	7	7	NUM
ajfa-5695	250	28	.	.	PUNCT
ajfa-5695	251	1	regression	regression	NOUN
ajfa-5695	251	2	results	result	NOUN
ajfa-5695	251	3	this	this	DET
ajfa-5695	251	4	table	table	NOUN
ajfa-5695	251	5	provides	provide	VERB
ajfa-5695	251	6	regression	regression	NOUN
ajfa-5695	251	7	results	result	NOUN
ajfa-5695	251	8	for	for	ADP
ajfa-5695	251	9	the	the	DET
ajfa-5695	251	10	overall	overall	ADJ
ajfa-5695	251	11	sample	sample	NOUN
ajfa-5695	251	12	.	.	PUNCT
ajfa-5695	252	1	please	please	INTJ
ajfa-5695	252	2	see	see	VERB
ajfa-5695	252	3	table	table	NOUN
ajfa-5695	252	4	4	4	NUM
ajfa-5695	252	5	for	for	ADP
ajfa-5695	252	6	variable	variable	ADJ
ajfa-5695	252	7	definitions	definition	NOUN
ajfa-5695	252	8	.	.	PUNCT
ajfa-5695	253	1	dependent	dependent	ADJ
ajfa-5695	253	2	variable	variable	NOUN
ajfa-5695	253	3	:	:	PUNCT
ajfa-5695	254	1	flesch	flesch	PROPN
ajfa-5695	254	2	reading	read	VERB
ajfa-5695	254	3	ease	ease	NOUN
ajfa-5695	254	4	score	score	NOUN
ajfa-5695	254	5	exp	exp	NOUN
ajfa-5695	254	6	.	.	PUNCT
ajfa-5695	255	1	sign	sign	VERB
ajfa-5695	255	2	std	std	PROPN
ajfa-5695	255	3	.	.	PUNCT
ajfa-5695	256	1	beta	beta	NOUN
ajfa-5695	256	2	t	t	PROPN
ajfa-5695	256	3	p	p	ADJ
ajfa-5695	256	4	-	-	PUNCT
ajfa-5695	256	5	value	value	NOUN
ajfa-5695	256	6	intercept	intercept	NOUN
ajfa-5695	256	7	1.50	1.50	NUM
ajfa-5695	256	8	1.496	1.496	NUM
ajfa-5695	256	9	0.141	0.141	NUM
ajfa-5695	256	10	firm	firm	ADJ
ajfa-5695	256	11	size	size	NOUN
ajfa-5695	256	12	-0.221	-0.221	PUNCT
ajfa-5695	256	13	1.783	1.783	NUM
ajfa-5695	256	14	0.080	0.080	NUM
ajfa-5695	256	15	secrecy	secrecy	NOUN
ajfa-5695	256	16	-0.262	-0.262	PUNCT
ajfa-5695	256	17	2.432	2.432	NUM
ajfa-5695	256	18	0.018	0.018	NUM
ajfa-5695	256	19	foreign	foreign	ADJ
ajfa-5695	256	20	sales%	sales%	NUM
ajfa-5695	256	21	0.054	0.054	NUM
ajfa-5695	256	22	0.463	0.463	NUM
ajfa-5695	256	23	0.645	0.645	NUM
ajfa-5695	256	24	oc	oc	ADP
ajfa-5695	256	25	0.086	0.086	NUM
ajfa-5695	256	26	0.700	0.700	NUM
ajfa-5695	256	27	0.487	0.487	NUM
ajfa-5695	256	28	income	income	NOUN
ajfa-5695	256	29	/	/	SYM
ajfa-5695	256	30	assets	asset	NOUN
ajfa-5695	256	31	+	+	CCONJ
ajfa-5695	256	32	-0.068	-0.068	ADJ
ajfa-5695	256	33	-0.661	-0.661	PROPN
ajfa-5695	256	34	0.512	0.512	NUM
ajfa-5695	256	35	debt	debt	NOUN
ajfa-5695	256	36	ratio	ratio	NOUN
ajfa-5695	256	37	0.007	0.007	NUM
ajfa-5695	256	38	0.054	0.054	NUM
ajfa-5695	256	39	0.958	0.958	NUM
ajfa-5695	256	40	model	model	NOUN
ajfa-5695	256	41	summary	summary	NOUN
ajfa-5695	256	42	adj	adj	PROPN
ajfa-5695	256	43	r2	r2	PROPN
ajfa-5695	256	44	f	f	PROPN
ajfa-5695	257	1	p	p	ADJ
ajfa-5695	257	2	-	-	PUNCT
ajfa-5695	257	3	value	value	NOUN
ajfa-5695	257	4	0.476	0.476	NUM
ajfa-5695	257	5	7.254	7.254	NUM
ajfa-5695	257	6	0.000	0.000	NUM
ajfa-5695	257	7	table	table	NOUN
ajfa-5695	257	8	8	8	NUM
ajfa-5695	257	9	.	.	PUNCT
ajfa-5695	258	1	regression	regression	NOUN
ajfa-5695	258	2	results	result	VERB
ajfa-5695	258	3	this	this	DET
ajfa-5695	258	4	table	table	NOUN
ajfa-5695	258	5	provides	provide	VERB
ajfa-5695	258	6	regression	regression	NOUN
ajfa-5695	258	7	results	result	NOUN
ajfa-5695	258	8	for	for	ADP
ajfa-5695	258	9	the	the	DET
ajfa-5695	258	10	overall	overall	ADJ
ajfa-5695	258	11	sample	sample	NOUN
ajfa-5695	258	12	with	with	ADP
ajfa-5695	258	13	industry	industry	NOUN
ajfa-5695	258	14	as	as	ADP
ajfa-5695	258	15	a	a	DET
ajfa-5695	258	16	dummy	dummy	ADJ
ajfa-5695	258	17	variable	variable	NOUN
ajfa-5695	258	18	(	(	PUNCT
ajfa-5695	258	19	1	1	NUM
ajfa-5695	258	20	for	for	ADP
ajfa-5695	258	21	non	non	ADJ
ajfa-5695	258	22	-	-	ADJ
ajfa-5695	258	23	financial	financial	ADJ
ajfa-5695	258	24	,	,	PUNCT
ajfa-5695	258	25	0	0	NUM
ajfa-5695	258	26	otherwise	otherwise	ADV
ajfa-5695	258	27	)	)	PUNCT
ajfa-5695	258	28	.	.	PUNCT
ajfa-5695	259	1	please	please	INTJ
ajfa-5695	259	2	see	see	VERB
ajfa-5695	259	3	table	table	NOUN
ajfa-5695	259	4	4	4	NUM
ajfa-5695	259	5	for	for	ADP
ajfa-5695	259	6	variable	variable	ADJ
ajfa-5695	259	7	definitions	definition	NOUN
ajfa-5695	259	8	.	.	PUNCT
ajfa-5695	260	1	dependent	dependent	ADJ
ajfa-5695	260	2	variable	variable	NOUN
ajfa-5695	260	3	:	:	PUNCT
ajfa-5695	261	1	flesch	flesch	PROPN
ajfa-5695	261	2	reading	read	VERB
ajfa-5695	261	3	ease	ease	NOUN
ajfa-5695	261	4	score	score	NOUN
ajfa-5695	261	5	exp	exp	NOUN
ajfa-5695	261	6	.	.	PUNCT
ajfa-5695	262	1	sign	sign	VERB
ajfa-5695	262	2	std	std	PROPN
ajfa-5695	262	3	.	.	PUNCT
ajfa-5695	263	1	beta	beta	NOUN
ajfa-5695	263	2	t	t	PROPN
ajfa-5695	263	3	p	p	ADJ
ajfa-5695	263	4	-	-	PUNCT
ajfa-5695	263	5	value	value	NOUN
ajfa-5695	263	6	intercept	intercept	NOUN
ajfa-5695	263	7	1.69	1.69	NUM
ajfa-5695	263	8	1.597	1.597	NUM
ajfa-5695	263	9	0.115	0.115	NUM
ajfa-5695	263	10	firm	firm	ADJ
ajfa-5695	263	11	size	size	NOUN
ajfa-5695	263	12	-0.044	-0.044	PROPN
ajfa-5695	263	13	-1.947	-1.947	NUM
ajfa-5695	263	14	0.056	0.056	NUM
ajfa-5695	263	15	secrecy	secrecy	NOUN
ajfa-5695	263	16	-0.259	-0.259	X
ajfa-5695	263	17	-2.071	-2.071	NOUN
ajfa-5695	263	18	0.043	0.043	NUM
ajfa-5695	263	19	foreign	foreign	ADJ
ajfa-5695	263	20	sales%	sales%	NUM
ajfa-5695	263	21	0.090	0.090	NUM
ajfa-5695	263	22	0.716	0.716	NUM
ajfa-5695	263	23	0.477	0.477	NUM
ajfa-5695	263	24	oc	oc	ADP
ajfa-5695	263	25	-0.242	-0.242	PROPN
ajfa-5695	263	26	-1.947	-1.947	NUM
ajfa-5695	263	27	-0.056	-0.056	PUNCT
ajfa-5695	263	28	income	income	NOUN
ajfa-5695	263	29	/	/	SYM
ajfa-5695	263	30	assets	asset	NOUN
ajfa-5695	263	31	+	+	CCONJ
ajfa-5695	263	32	-0.163	-0.163	NUM
ajfa-5695	263	33	-1.306	-1.306	NUM
ajfa-5695	263	34	0.196	0.196	NUM
ajfa-5695	263	35	industry	industry	NOUN
ajfa-5695	263	36	+	+	PROPN
ajfa-5695	263	37	/-0.234	/-0.234	ADJ
ajfa-5695	263	38	-1.933	-1.933	NUM
ajfa-5695	263	39	0.058	0.058	NUM
ajfa-5695	263	40	debt	debt	NOUN
ajfa-5695	263	41	ratio	ratio	NOUN
ajfa-5695	263	42	-0.160	-0.160	NOUN
ajfa-5695	263	43	-1.013	-1.013	VERB
ajfa-5695	263	44	0.315	0.315	NUM
ajfa-5695	263	45	model	model	NOUN
ajfa-5695	263	46	summary	summary	NOUN
ajfa-5695	263	47	adj	adj	PROPN
ajfa-5695	263	48	r2	r2	PROPN
ajfa-5695	263	49	f	f	PROPN
ajfa-5695	264	1	p	p	NOUN
ajfa-5695	264	2	-	-	PUNCT
ajfa-5695	264	3	value	value	NOUN
ajfa-5695	264	4	0.409	0.409	NUM
ajfa-5695	264	5	2.228	2.228	NUM
ajfa-5695	264	6	0.052	0.052	NUM
ajfa-5695	264	7	references	reference	NOUN
ajfa-5695	264	8	bloomfield	bloomfield	PROPN
ajfa-5695	264	9	,	,	PUNCT
ajfa-5695	264	10	r.j	r.j	PROPN
ajfa-5695	264	11	.	.	PROPN
ajfa-5695	264	12	(	(	PUNCT
ajfa-5695	264	13	2002	2002	NUM
ajfa-5695	264	14	)	)	PUNCT
ajfa-5695	264	15	.	.	PUNCT
ajfa-5695	265	1	the	the	DET
ajfa-5695	265	2	‘	'	PUNCT
ajfa-5695	265	3	‘	'	PUNCT
ajfa-5695	265	4	incomplete	incomplete	ADJ
ajfa-5695	265	5	revelation	revelation	NOUN
ajfa-5695	265	6	hypothesis	hypothesis	NOUN
ajfa-5695	265	7	’’	’'	PUNCT
ajfa-5695	265	8	and	and	CCONJ
ajfa-5695	265	9	financial	financial	ADJ
ajfa-5695	265	10	reporting	reporting	NOUN
ajfa-5695	265	11	.	.	PUNCT
ajfa-5695	266	1	accounting	accounting	NOUN
ajfa-5695	266	2	horizons	horizon	NOUN
ajfa-5695	266	3	,	,	PUNCT
ajfa-5695	266	4	16(3	16(3	NOUN
ajfa-5695	266	5	)	)	PUNCT
ajfa-5695	266	6	,	,	PUNCT
ajfa-5695	266	7	233–243	233–243	NUM
ajfa-5695	266	8	http,//dx.doi.org/10.2308	http,//dx.doi.org/10.2308	NOUN
ajfa-5695	266	9	/	/	SYM
ajfa-5695	266	10	acch.2002.16.3.233	acch.2002.16.3.233	ADV
ajfa-5695	266	11	asian	asian	ADJ
ajfa-5695	266	12	journal	journal	NOUN
ajfa-5695	266	13	of	of	ADP
ajfa-5695	266	14	finance	finance	PROPN
ajfa-5695	266	15	&	&	CCONJ
ajfa-5695	266	16	accounting	accounting	PROPN
ajfa-5695	266	17	issn	issn	PROPN
ajfa-5695	266	18	1946	1946	NUM
ajfa-5695	266	19	-	-	PUNCT
ajfa-5695	266	20	052x	052x	PROPN
ajfa-5695	266	21	2014	2014	NUM
ajfa-5695	266	22	,	,	PUNCT
ajfa-5695	266	23	vol	vol	NOUN
ajfa-5695	266	24	.	.	PROPN
ajfa-5695	266	25	6	6	NUM
ajfa-5695	266	26	,	,	PUNCT
ajfa-5695	266	27	no	no	INTJ
ajfa-5695	266	28	.	.	NOUN
ajfa-5695	266	29	2	2	NUM
ajfa-5695	266	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	266	31	16	16	NUM
ajfa-5695	266	32	bloomfield	bloomfield	PROPN
ajfa-5695	266	33	,	,	PUNCT
ajfa-5695	266	34	r.	r.	PROPN
ajfa-5695	266	35	(	(	PUNCT
ajfa-5695	266	36	2008	2008	NUM
ajfa-5695	266	37	)	)	PUNCT
ajfa-5695	266	38	.	.	PUNCT
ajfa-5695	267	1	discussion	discussion	NOUN
ajfa-5695	267	2	of	of	ADP
ajfa-5695	267	3	annual	annual	ADJ
ajfa-5695	267	4	report	report	NOUN
ajfa-5695	267	5	readability	readability	NOUN
ajfa-5695	267	6	,	,	PUNCT
ajfa-5695	267	7	current	current	ADJ
ajfa-5695	267	8	earnings	earning	NOUN
ajfa-5695	267	9	,	,	PUNCT
ajfa-5695	267	10	and	and	CCONJ
ajfa-5695	267	11	earnings	earning	NOUN
ajfa-5695	267	12	persistence	persistence	NOUN
ajfa-5695	267	13	.	.	PUNCT
ajfa-5695	268	1	journal	journal	NOUN
ajfa-5695	268	2	of	of	ADP
ajfa-5695	268	3	accounting	accounting	NOUN
ajfa-5695	268	4	and	and	CCONJ
ajfa-5695	268	5	economics	economic	NOUN
ajfa-5695	268	6	,	,	PUNCT
ajfa-5695	268	7	45(2	45(2	NOUN
ajfa-5695	268	8	-	-	PUNCT
ajfa-5695	268	9	3	3	NUM
ajfa-5695	268	10	)	)	PUNCT
ajfa-5695	268	11	,	,	PUNCT
ajfa-5695	268	12	248	248	NUM
ajfa-5695	268	13	-	-	SYM
ajfa-5695	268	14	252	252	NUM
ajfa-5695	268	15	.	.	PUNCT
ajfa-5695	269	1	http,//dx.doi.org/10.1016	http,//dx.doi.org/10.1016	PROPN
ajfa-5695	269	2	/	/	SYM
ajfa-5695	269	3	j.jacceco.2008.04.002	j.jacceco.2008.04.002	NOUN
ajfa-5695	269	4	botosan	botosan	NOUN
ajfa-5695	269	5	,	,	PUNCT
ajfa-5695	269	6	c.	c.	NOUN
ajfa-5695	269	7	(	(	PUNCT
ajfa-5695	269	8	1997	1997	NUM
ajfa-5695	269	9	)	)	PUNCT
ajfa-5695	269	10	.	.	PUNCT
ajfa-5695	270	1	disclosure	disclosure	NOUN
ajfa-5695	270	2	level	level	NOUN
ajfa-5695	270	3	and	and	CCONJ
ajfa-5695	270	4	the	the	DET
ajfa-5695	270	5	cost	cost	NOUN
ajfa-5695	270	6	of	of	ADP
ajfa-5695	270	7	equity	equity	NOUN
ajfa-5695	270	8	capital	capital	NOUN
ajfa-5695	270	9	.	.	PUNCT
ajfa-5695	271	1	the	the	DET
ajfa-5695	271	2	accounting	accounting	NOUN
ajfa-5695	271	3	review	review	NOUN
ajfa-5695	271	4	,	,	PUNCT
ajfa-5695	271	5	72(3	72(3	NUM
ajfa-5695	271	6	)	)	PUNCT
ajfa-5695	271	7	,	,	PUNCT
ajfa-5695	271	8	323	323	NUM
ajfa-5695	271	9	-	-	SYM
ajfa-5695	271	10	339	339	NUM
ajfa-5695	271	11	.	.	PUNCT
ajfa-5695	272	1	cahan	cahan	PROPN
ajfa-5695	272	2	,	,	PUNCT
ajfa-5695	272	3	s.f	s.f	PROPN
ajfa-5695	272	4	.	.	PROPN
ajfa-5695	272	5	,	,	PUNCT
ajfa-5695	272	6	a.	a.	PROPN
ajfa-5695	272	7	rahman	rahman	PROPN
ajfa-5695	272	8	,	,	PUNCT
ajfa-5695	272	9	and	and	CCONJ
ajfa-5695	272	10	h.	h.	PROPN
ajfa-5695	272	11	perera	perera	PROPN
ajfa-5695	272	12	.	.	PUNCT
ajfa-5695	273	1	(	(	PUNCT
ajfa-5695	273	2	2005	2005	NUM
ajfa-5695	273	3	)	)	PUNCT
ajfa-5695	273	4	.	.	PUNCT
ajfa-5695	274	1	global	global	ADJ
ajfa-5695	274	2	diversification	diversification	NOUN
ajfa-5695	274	3	and	and	CCONJ
ajfa-5695	274	4	corporate	corporate	ADJ
ajfa-5695	274	5	disclosure	disclosure	NOUN
ajfa-5695	274	6	.	.	PUNCT
ajfa-5695	275	1	journal	journal	NOUN
ajfa-5695	275	2	of	of	ADP
ajfa-5695	275	3	international	international	ADJ
ajfa-5695	275	4	accounting	accounting	NOUN
ajfa-5695	275	5	research	research	NOUN
ajfa-5695	275	6	,	,	PUNCT
ajfa-5695	275	7	4(1	4(1	NOUN
ajfa-5695	275	8	)	)	PUNCT
ajfa-5695	275	9	,	,	PUNCT
ajfa-5695	275	10	73	73	NUM
ajfa-5695	275	11	-	-	SYM
ajfa-5695	275	12	93	93	NUM
ajfa-5695	275	13	.	.	PUNCT
ajfa-5695	276	1	http,//dx.doi.org/10.2308	http,//dx.doi.org/10.2308	VERB
ajfa-5695	276	2	/	/	SYM
ajfa-5695	276	3	jiar.2005.4.1.73	jiar.2005.4.1.73	PROPN
ajfa-5695	276	4	chiang	chiang	PROPN
ajfa-5695	276	5	,	,	PUNCT
ajfa-5695	276	6	w.	w.	PROPN
ajfa-5695	276	7	c	c	PROPN
ajfa-5695	276	8	,	,	PUNCT
ajfa-5695	276	9	t.	t.	PROPN
ajfa-5695	276	10	e.	e.	PROPN
ajfa-5695	276	11	englebrecht	englebrecht	PROPN
ajfa-5695	276	12	,	,	PUNCT
ajfa-5695	276	13	t.	t.	PROPN
ajfa-5695	276	14	j.	j.	PROPN
ajfa-5695	276	15	phillips	phillips	PROPN
ajfa-5695	276	16	,	,	PUNCT
ajfa-5695	276	17	jr	jr	PROPN
ajfa-5695	276	18	.	.	PROPN
ajfa-5695	276	19	,	,	PUNCT
ajfa-5695	276	20	and	and	CCONJ
ajfa-5695	276	21	y.	y.	PROPN
ajfa-5695	276	22	wang	wang	PROPN
ajfa-5695	276	23	.	.	PUNCT
ajfa-5695	277	1	(	(	PUNCT
ajfa-5695	277	2	2008	2008	NUM
ajfa-5695	277	3	)	)	PUNCT
ajfa-5695	277	4	.	.	PUNCT
ajfa-5695	278	1	readability	readability	NOUN
ajfa-5695	278	2	of	of	ADP
ajfa-5695	278	3	financial	financial	ADJ
ajfa-5695	278	4	accounting	accounting	NOUN
ajfa-5695	278	5	principles	principle	NOUN
ajfa-5695	278	6	textbooks	textbook	NOUN
ajfa-5695	278	7	.	.	PUNCT
ajfa-5695	279	1	the	the	DET
ajfa-5695	279	2	accounting	accounting	NOUN
ajfa-5695	279	3	educators	educator	NOUN
ajfa-5695	279	4	’	'	PUNCT
ajfa-5695	279	5	journal	journal	NOUN
ajfa-5695	279	6	,	,	PUNCT
ajfa-5695	279	7	18	18	NUM
ajfa-5695	279	8	,	,	PUNCT
ajfa-5695	279	9	47	47	NUM
ajfa-5695	279	10	-	-	SYM
ajfa-5695	279	11	80	80	NUM
ajfa-5695	279	12	.	.	PUNCT
ajfa-5695	280	1	courtis	courtis	PROPN
ajfa-5695	280	2	,	,	PUNCT
ajfa-5695	280	3	j.k	j.k	PROPN
ajfa-5695	280	4	.	.	PROPN
ajfa-5695	280	5	(	(	PUNCT
ajfa-5695	280	6	1986	1986	NUM
ajfa-5695	280	7	)	)	PUNCT
ajfa-5695	280	8	.	.	PUNCT
ajfa-5695	281	1	an	an	DET
ajfa-5695	281	2	investigation	investigation	NOUN
ajfa-5695	281	3	into	into	ADP
ajfa-5695	281	4	annual	annual	ADJ
ajfa-5695	281	5	report	report	NOUN
ajfa-5695	281	6	readability	readability	NOUN
ajfa-5695	281	7	and	and	CCONJ
ajfa-5695	281	8	corporate	corporate	ADJ
ajfa-5695	281	9	risk	risk	NOUN
ajfa-5695	281	10	-	-	PUNCT
ajfa-5695	281	11	return	return	NOUN
ajfa-5695	281	12	relationships	relationship	NOUN
ajfa-5695	281	13	.	.	PUNCT
ajfa-5695	282	1	accounting	accounting	NOUN
ajfa-5695	282	2	and	and	CCONJ
ajfa-5695	282	3	business	business	NOUN
ajfa-5695	282	4	research	research	NOUN
ajfa-5695	282	5	16(64	16(64	NOUN
ajfa-5695	282	6	)	)	PUNCT
ajfa-5695	282	7	,	,	PUNCT
ajfa-5695	282	8	285	285	NUM
ajfa-5695	282	9	-	-	SYM
ajfa-5695	282	10	294	294	NUM
ajfa-5695	282	11	http,//dx.doi.org/10.1080/00014788.1986.9729329	http,//dx.doi.org/10.1080/00014788.1986.9729329	X
ajfa-5695	283	1	_	_	PUNCT
ajfa-5695	284	1	_	_	PUNCT
ajfa-5695	285	1	_	_	PUNCT
ajfa-5695	286	1	_	_	PUNCT
ajfa-5695	287	1	_	_	PUNCT
ajfa-5695	288	1	_	_	PUNCT
ajfa-5695	289	1	_	_	PUNCT
ajfa-5695	290	1	_	_	PUNCT
ajfa-5695	291	1	_	_	PUNCT
ajfa-5695	291	2	.	.	PUNCT
ajfa-5695	292	1	(	(	PUNCT
ajfa-5695	292	2	1995	1995	NUM
ajfa-5695	292	3	)	)	PUNCT
ajfa-5695	292	4	.	.	PUNCT
ajfa-5695	293	1	readability	readability	NOUN
ajfa-5695	293	2	of	of	ADP
ajfa-5695	293	3	annual	annual	ADJ
ajfa-5695	293	4	reports	report	NOUN
ajfa-5695	293	5	,	,	PUNCT
ajfa-5695	293	6	western	western	ADJ
ajfa-5695	293	7	versus	versus	ADP
ajfa-5695	293	8	asian	asian	ADJ
ajfa-5695	293	9	evidence	evidence	NOUN
ajfa-5695	293	10	.	.	PUNCT
ajfa-5695	294	1	accounting	accounting	NOUN
ajfa-5695	294	2	,	,	PUNCT
ajfa-5695	294	3	auditing	auditing	NOUN
ajfa-5695	294	4	&	&	CCONJ
ajfa-5695	294	5	accountability	accountability	NOUN
ajfa-5695	294	6	journal	journal	NOUN
ajfa-5695	294	7	,	,	PUNCT
ajfa-5695	294	8	8(2	8(2	NUM
ajfa-5695	294	9	)	)	PUNCT
ajfa-5695	294	10	,	,	PUNCT
ajfa-5695	294	11	4	4	NUM
ajfa-5695	294	12	-	-	SYM
ajfa-5695	294	13	17	17	NUM
ajfa-5695	294	14	.	.	PUNCT
ajfa-5695	295	1	http,//dx.doi.org/10.1108/09513579510086795	http,//dx.doi.org/10.1108/09513579510086795	X
ajfa-5695	295	2	_	_	PUNCT
ajfa-5695	296	1	_	_	PUNCT
ajfa-5695	297	1	_	_	PUNCT
ajfa-5695	298	1	_	_	PUNCT
ajfa-5695	299	1	_	_	PUNCT
ajfa-5695	300	1	_	_	PUNCT
ajfa-5695	301	1	_	_	PUNCT
ajfa-5695	302	1	_	_	PUNCT
ajfa-5695	303	1	_	_	PUNCT
ajfa-5695	303	2	.	.	PUNCT
ajfa-5695	304	1	(	(	PUNCT
ajfa-5695	304	2	1998	1998	NUM
ajfa-5695	304	3	)	)	PUNCT
ajfa-5695	304	4	.	.	PUNCT
ajfa-5695	305	1	annual	annual	ADJ
ajfa-5695	305	2	report	report	NOUN
ajfa-5695	305	3	readability	readability	NOUN
ajfa-5695	305	4	variability	variability	NOUN
ajfa-5695	305	5	,	,	PUNCT
ajfa-5695	305	6	tests	test	NOUN
ajfa-5695	305	7	of	of	ADP
ajfa-5695	305	8	obfuscation	obfuscation	NOUN
ajfa-5695	305	9	hypothesis	hypothesis	NOUN
ajfa-5695	305	10	.	.	PUNCT
ajfa-5695	306	1	accounting	accounting	NOUN
ajfa-5695	306	2	,	,	PUNCT
ajfa-5695	306	3	auditing	auditing	NOUN
ajfa-5695	306	4	&	&	CCONJ
ajfa-5695	306	5	accountability	accountability	NOUN
ajfa-5695	306	6	journal	journal	NOUN
ajfa-5695	306	7	,	,	PUNCT
ajfa-5695	306	8	11(4	11(4	NUM
ajfa-5695	306	9	)	)	PUNCT
ajfa-5695	306	10	,	,	PUNCT
ajfa-5695	306	11	459	459	NUM
ajfa-5695	306	12	-	-	SYM
ajfa-5695	306	13	471	471	NUM
ajfa-5695	306	14	.	.	PUNCT
ajfa-5695	307	1	http,//dx.doi.org/10.1108/09513579810231457	http,//dx.doi.org/10.1108/09513579810231457	NOUN
ajfa-5695	307	2	crosier	crosier	NOUN
ajfa-5695	307	3	,	,	PUNCT
ajfa-5695	307	4	k.	k.	PROPN
ajfa-5695	307	5	(	(	PUNCT
ajfa-5695	307	6	2004	2004	NUM
ajfa-5695	307	7	)	)	PUNCT
ajfa-5695	307	8	.	.	PUNCT
ajfa-5695	308	1	how	how	SCONJ
ajfa-5695	308	2	effectively	effectively	ADV
ajfa-5695	308	3	do	do	AUX
ajfa-5695	308	4	marketing	marketing	NOUN
ajfa-5695	308	5	journals	journal	NOUN
ajfa-5695	308	6	transfer	transfer	VERB
ajfa-5695	308	7	useful	useful	ADJ
ajfa-5695	308	8	learning	learning	NOUN
ajfa-5695	308	9	from	from	ADP
ajfa-5695	308	10	scholars	scholar	NOUN
ajfa-5695	308	11	to	to	ADP
ajfa-5695	308	12	practitioners	practitioner	NOUN
ajfa-5695	308	13	?	?	PUNCT
ajfa-5695	309	1	marketing	marketing	NOUN
ajfa-5695	309	2	intelligence	intelligence	NOUN
ajfa-5695	309	3	&	&	CCONJ
ajfa-5695	309	4	planning	planning	NOUN
ajfa-5695	309	5	,	,	PUNCT
ajfa-5695	309	6	22(5	22(5	NOUN
ajfa-5695	309	7	)	)	PUNCT
ajfa-5695	309	8	,	,	PUNCT
ajfa-5695	309	9	540	540	NUM
ajfa-5695	309	10	-	-	SYM
ajfa-5695	309	11	556	556	NUM
ajfa-5695	309	12	.	.	PUNCT
ajfa-5695	309	13	http,//dx.doi.org/10.1108/02634500410551923	http,//dx.doi.org/10.1108/02634500410551923	PROPN
ajfa-5695	309	14	deloitte	deloitte	PROPN
ajfa-5695	309	15	touche	touche	PROPN
ajfa-5695	309	16	tohmatsu	tohmatsu	PROPN
ajfa-5695	309	17	.	.	PUNCT
ajfa-5695	310	1	(	(	PUNCT
ajfa-5695	310	2	2008	2008	NUM
ajfa-5695	310	3	)	)	PUNCT
ajfa-5695	310	4	.	.	PUNCT
ajfa-5695	311	1	ifrs	ifrs	PROPN
ajfa-5695	311	2	in	in	ADP
ajfa-5695	311	3	your	your	PRON
ajfa-5695	311	4	pocket	pocket	NOUN
ajfa-5695	311	5	2008	2008	NUM
ajfa-5695	311	6	.	.	PUNCT
ajfa-5695	312	1	deloitte	deloitte	PROPN
ajfa-5695	312	2	,	,	PUNCT
ajfa-5695	312	3	london	london	PROPN
ajfa-5695	312	4	.	.	PUNCT
ajfa-5695	313	1	fama	fama	PROPN
ajfa-5695	313	2	,	,	PUNCT
ajfa-5695	313	3	e.	e.	PROPN
ajfa-5695	313	4	and	and	CCONJ
ajfa-5695	313	5	m.	m.	PROPN
ajfa-5695	313	6	jensen	jensen	PROPN
ajfa-5695	313	7	.	.	PUNCT
ajfa-5695	314	1	(	(	PUNCT
ajfa-5695	314	2	1983	1983	NUM
ajfa-5695	314	3	)	)	PUNCT
ajfa-5695	314	4	.	.	PUNCT
ajfa-5695	315	1	separation	separation	NOUN
ajfa-5695	315	2	of	of	ADP
ajfa-5695	315	3	ownership	ownership	NOUN
ajfa-5695	315	4	and	and	CCONJ
ajfa-5695	315	5	control	control	NOUN
ajfa-5695	315	6	.	.	PUNCT
ajfa-5695	316	1	journal	journal	PROPN
ajfa-5695	316	2	of	of	ADP
ajfa-5695	316	3	law	law	NOUN
ajfa-5695	316	4	and	and	CCONJ
ajfa-5695	316	5	economics	economic	NOUN
ajfa-5695	316	6	,	,	PUNCT
ajfa-5695	316	7	26(2	26(2	NUM
ajfa-5695	316	8	)	)	PUNCT
ajfa-5695	316	9	,	,	PUNCT
ajfa-5695	316	10	301	301	NUM
ajfa-5695	316	11	-	-	SYM
ajfa-5695	316	12	325	325	NUM
ajfa-5695	316	13	http,//dx.doi.org/10.1086/467037	http,//dx.doi.org/10.1086/467037	PROPN
ajfa-5695	316	14	flesch	flesch	PROPN
ajfa-5695	316	15	,	,	PUNCT
ajfa-5695	316	16	r.	r.	PROPN
ajfa-5695	316	17	(	(	PUNCT
ajfa-5695	316	18	1948	1948	NUM
ajfa-5695	316	19	)	)	PUNCT
ajfa-5695	316	20	.	.	PUNCT
ajfa-5695	317	1	a	a	DET
ajfa-5695	317	2	new	new	ADJ
ajfa-5695	317	3	readability	readability	NOUN
ajfa-5695	317	4	yardstick	yardstick	NOUN
ajfa-5695	317	5	.	.	PUNCT
ajfa-5695	318	1	journal	journal	PROPN
ajfa-5695	318	2	of	of	ADP
ajfa-5695	318	3	applied	apply	VERB
ajfa-5695	318	4	psychology	psychology	NOUN
ajfa-5695	318	5	,	,	PUNCT
ajfa-5695	318	6	32(3	32(3	NUM
ajfa-5695	318	7	)	)	PUNCT
ajfa-5695	318	8	,	,	PUNCT
ajfa-5695	318	9	221	221	NUM
ajfa-5695	318	10	-	-	SYM
ajfa-5695	318	11	233	233	NUM
ajfa-5695	318	12	.	.	PUNCT
ajfa-5695	319	1	http,//dx.doi.org/10.1037	http,//dx.doi.org/10.1037	NOUN
ajfa-5695	319	2	/	/	SYM
ajfa-5695	319	3	h0057532	h0057532	PROPN
ajfa-5695	319	4	(	(	PUNCT
ajfa-5695	319	5	1949	1949	NUM
ajfa-5695	319	6	)	)	PUNCT
ajfa-5695	319	7	.	.	PUNCT
ajfa-5695	320	1	the	the	DET
ajfa-5695	320	2	art	art	NOUN
ajfa-5695	320	3	of	of	ADP
ajfa-5695	320	4	readable	readable	ADJ
ajfa-5695	320	5	writing	writing	NOUN
ajfa-5695	320	6	.	.	PUNCT
ajfa-5695	321	1	new	new	PROPN
ajfa-5695	321	2	york	york	PROPN
ajfa-5695	321	3	,	,	PUNCT
ajfa-5695	321	4	harper	harper	PROPN
ajfa-5695	321	5	.	.	PUNCT
ajfa-5695	322	1	flory	flory	PROPN
ajfa-5695	322	2	,	,	PUNCT
ajfa-5695	322	3	s.	s.	PROPN
ajfa-5695	322	4	m.	m.	PROPN
ajfa-5695	322	5	,	,	PUNCT
ajfa-5695	322	6	t.	t.	PROPN
ajfa-5695	322	7	j.	j.	PROPN
ajfa-5695	322	8	phillips	phillips	PROPN
ajfa-5695	322	9	,	,	PUNCT
ajfa-5695	322	10	jr	jr	PROPN
ajfa-5695	322	11	.	.	PROPN
ajfa-5695	322	12	and	and	CCONJ
ajfa-5695	322	13	m.	m.	PROPN
ajfa-5695	322	14	f.	f.	PROPN
ajfa-5695	322	15	tassin	tassin	PROPN
ajfa-5695	322	16	.	.	PUNCT
ajfa-5695	323	1	(	(	PUNCT
ajfa-5695	323	2	1992	1992	NUM
ajfa-5695	323	3	)	)	PUNCT
ajfa-5695	323	4	.	.	PUNCT
ajfa-5695	324	1	measuring	measure	VERB
ajfa-5695	324	2	readability	readability	NOUN
ajfa-5695	324	3	,	,	PUNCT
ajfa-5695	324	4	a	a	DET
ajfa-5695	324	5	comparison	comparison	NOUN
ajfa-5695	324	6	of	of	ADP
ajfa-5695	324	7	accounting	accounting	NOUN
ajfa-5695	324	8	textbooks	textbook	NOUN
ajfa-5695	324	9	.	.	PUNCT
ajfa-5695	325	1	journal	journal	NOUN
ajfa-5695	325	2	of	of	ADP
ajfa-5695	325	3	accounting	accounting	NOUN
ajfa-5695	325	4	education	education	NOUN
ajfa-5695	325	5	,	,	PUNCT
ajfa-5695	325	6	10	10	NUM
ajfa-5695	325	7	,	,	PUNCT
ajfa-5695	325	8	151	151	NUM
ajfa-5695	325	9	-	-	SYM
ajfa-5695	325	10	161	161	NUM
ajfa-5695	325	11	.	.	PUNCT
ajfa-5695	326	1	http,//dx.doi.org/10.1016/0748	http,//dx.doi.org/10.1016/0748	NOUN
ajfa-5695	326	2	-	-	PUNCT
ajfa-5695	326	3	5751(92)90022	5751(92)90022	NUM
ajfa-5695	326	4	-	-	PUNCT
ajfa-5695	326	5	w	w	NOUN
ajfa-5695	326	6	gray	gray	ADJ
ajfa-5695	326	7	,	,	PUNCT
ajfa-5695	326	8	s.j	s.j	PROPN
ajfa-5695	326	9	.	.	PROPN
ajfa-5695	326	10	(	(	PUNCT
ajfa-5695	326	11	1988	1988	NUM
ajfa-5695	326	12	)	)	PUNCT
ajfa-5695	326	13	.	.	PUNCT
ajfa-5695	327	1	towards	towards	ADP
ajfa-5695	327	2	a	a	DET
ajfa-5695	327	3	theory	theory	NOUN
ajfa-5695	327	4	of	of	ADP
ajfa-5695	327	5	cultural	cultural	ADJ
ajfa-5695	327	6	influence	influence	NOUN
ajfa-5695	327	7	on	on	ADP
ajfa-5695	327	8	the	the	DET
ajfa-5695	327	9	development	development	NOUN
ajfa-5695	327	10	of	of	ADP
ajfa-5695	327	11	accounting	accounting	NOUN
ajfa-5695	327	12	systems	system	NOUN
ajfa-5695	327	13	internationally	internationally	ADV
ajfa-5695	327	14	.	.	PUNCT
ajfa-5695	328	1	abacus	abacus	PROPN
ajfa-5695	328	2	,	,	PUNCT
ajfa-5695	328	3	24(1	24(1	NUM
ajfa-5695	328	4	)	)	PUNCT
ajfa-5695	328	5	,	,	PUNCT
ajfa-5695	328	6	1	1	NUM
ajfa-5695	328	7	-	-	SYM
ajfa-5695	328	8	15	15	NUM
ajfa-5695	328	9	.	.	PUNCT
ajfa-5695	329	1	http,//dx.doi.org/10.1111	http,//dx.doi.org/10.1111	NOUN
ajfa-5695	329	2	/	/	SYM
ajfa-5695	329	3	j.1467	j.1467	PROPN
ajfa-5695	329	4	-	-	PUNCT
ajfa-5695	329	5	6281.1988.tb00200.x	6281.1988.tb00200.x	NUM
ajfa-5695	329	6	gunning	gunning	NOUN
ajfa-5695	329	7	,	,	PUNCT
ajfa-5695	329	8	r.	r.	PROPN
ajfa-5695	329	9	(	(	PUNCT
ajfa-5695	329	10	1952	1952	NUM
ajfa-5695	329	11	)	)	PUNCT
ajfa-5695	329	12	.	.	PUNCT
ajfa-5695	330	1	the	the	DET
ajfa-5695	330	2	technique	technique	NOUN
ajfa-5695	330	3	of	of	ADP
ajfa-5695	330	4	clear	clear	ADJ
ajfa-5695	330	5	writing	writing	NOUN
ajfa-5695	330	6	.	.	PUNCT
ajfa-5695	331	1	new	new	PROPN
ajfa-5695	331	2	york	york	PROPN
ajfa-5695	331	3	,	,	PUNCT
ajfa-5695	331	4	mcgraw	mcgraw	PROPN
ajfa-5695	331	5	-	-	PUNCT
ajfa-5695	331	6	hill	hill	NOUN
ajfa-5695	331	7	.	.	PUNCT
ajfa-5695	332	1	asian	asian	ADJ
ajfa-5695	332	2	journal	journal	PROPN
ajfa-5695	332	3	of	of	ADP
ajfa-5695	332	4	finance	finance	PROPN
ajfa-5695	332	5	&	&	CCONJ
ajfa-5695	332	6	accounting	accounting	PROPN
ajfa-5695	332	7	issn	issn	PROPN
ajfa-5695	332	8	1946	1946	NUM
ajfa-5695	332	9	-	-	PUNCT
ajfa-5695	332	10	052x	052x	PROPN
ajfa-5695	332	11	2014	2014	NUM
ajfa-5695	332	12	,	,	PUNCT
ajfa-5695	332	13	vol	vol	NOUN
ajfa-5695	332	14	.	.	PROPN
ajfa-5695	333	1	6	6	NUM
ajfa-5695	333	2	,	,	PUNCT
ajfa-5695	333	3	no	no	INTJ
ajfa-5695	333	4	.	.	NOUN
ajfa-5695	333	5	2	2	NUM
ajfa-5695	333	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	333	7	17	17	NUM
ajfa-5695	333	8	healy	healy	PROPN
ajfa-5695	333	9	,	,	PUNCT
ajfa-5695	333	10	p.m.	p.m.	NOUN
ajfa-5695	333	11	and	and	CCONJ
ajfa-5695	333	12	k.g	k.g	PROPN
ajfa-5695	333	13	.	.	PROPN
ajfa-5695	333	14	palepu	palepu	PROPN
ajfa-5695	333	15	.	.	PUNCT
ajfa-5695	334	1	(	(	PUNCT
ajfa-5695	334	2	2001	2001	NUM
ajfa-5695	334	3	)	)	PUNCT
ajfa-5695	334	4	.	.	PUNCT
ajfa-5695	335	1	information	information	NOUN
ajfa-5695	335	2	asymmetry	asymmetry	NOUN
ajfa-5695	335	3	,	,	PUNCT
ajfa-5695	335	4	corporate	corporate	ADJ
ajfa-5695	335	5	disclosure	disclosure	NOUN
ajfa-5695	335	6	,	,	PUNCT
ajfa-5695	335	7	and	and	CCONJ
ajfa-5695	335	8	the	the	DET
ajfa-5695	335	9	capital	capital	NOUN
ajfa-5695	335	10	markets	market	NOUN
ajfa-5695	335	11	,	,	PUNCT
ajfa-5695	335	12	a	a	DET
ajfa-5695	335	13	review	review	NOUN
ajfa-5695	335	14	of	of	ADP
ajfa-5695	335	15	the	the	DET
ajfa-5695	335	16	empirical	empirical	ADJ
ajfa-5695	335	17	disclosure	disclosure	NOUN
ajfa-5695	335	18	literature	literature	NOUN
ajfa-5695	335	19	.	.	PUNCT
ajfa-5695	336	1	journal	journal	PROPN
ajfa-5695	336	2	of	of	ADP
ajfa-5695	336	3	accounting	accounting	NOUN
ajfa-5695	336	4	and	and	CCONJ
ajfa-5695	336	5	economics	economic	NOUN
ajfa-5695	336	6	,	,	PUNCT
ajfa-5695	336	7	31(1	31(1	NUM
ajfa-5695	336	8	-	-	SYM
ajfa-5695	336	9	3	3	NUM
ajfa-5695	336	10	)	)	PUNCT
ajfa-5695	336	11	,	,	PUNCT
ajfa-5695	336	12	405	405	NUM
ajfa-5695	336	13	-	-	SYM
ajfa-5695	336	14	440	440	NUM
ajfa-5695	336	15	.	.	PUNCT
ajfa-5695	337	1	http,//dx.doi.org/10.1016	http,//dx.doi.org/10.1016	PROPN
ajfa-5695	337	2	/	/	SYM
ajfa-5695	337	3	s0165	s0165	VERB
ajfa-5695	337	4	-	-	PUNCT
ajfa-5695	337	5	4101(01)00018	4101(01)00018	NOUN
ajfa-5695	337	6	-	-	SYM
ajfa-5695	337	7	0	0	NUM
ajfa-5695	337	8	hofstede	hofstede	NOUN
ajfa-5695	337	9	,	,	PUNCT
ajfa-5695	337	10	g.	g.	PROPN
ajfa-5695	337	11	(	(	PUNCT
ajfa-5695	337	12	1980	1980	NUM
ajfa-5695	337	13	)	)	PUNCT
ajfa-5695	337	14	.	.	PUNCT
ajfa-5695	338	1	culture	culture	NOUN
ajfa-5695	338	2	’s	’s	PART
ajfa-5695	338	3	consequences	consequence	NOUN
ajfa-5695	338	4	,	,	PUNCT
ajfa-5695	338	5	international	international	ADJ
ajfa-5695	338	6	differences	difference	NOUN
ajfa-5695	338	7	in	in	ADP
ajfa-5695	338	8	work	work	NOUN
ajfa-5695	338	9	-	-	PUNCT
ajfa-5695	338	10	related	relate	VERB
ajfa-5695	338	11	values	value	NOUN
ajfa-5695	338	12	.	.	PUNCT
ajfa-5695	339	1	beverly	beverly	PROPN
ajfa-5695	339	2	hills	hills	PROPN
ajfa-5695	339	3	,	,	PUNCT
ajfa-5695	339	4	sage	sage	NOUN
ajfa-5695	339	5	publications	publication	NOUN
ajfa-5695	339	6	.	.	PUNCT
ajfa-5695	340	1	_	_	PUNCT
ajfa-5695	341	1	_	_	PUNCT
ajfa-5695	342	1	_	_	PUNCT
ajfa-5695	343	1	_	_	PUNCT
ajfa-5695	344	1	_	_	PUNCT
ajfa-5695	345	1	_	_	PUNCT
ajfa-5695	346	1	_	_	PUNCT
ajfa-5695	347	1	_	_	PUNCT
ajfa-5695	348	1	_	_	PUNCT
ajfa-5695	349	1	_	_	PUNCT
ajfa-5695	349	2	.	.	PUNCT
ajfa-5695	350	1	(	(	PUNCT
ajfa-5695	350	2	2001	2001	NUM
ajfa-5695	350	3	)	)	PUNCT
ajfa-5695	350	4	.	.	PUNCT
ajfa-5695	351	1	culture	culture	NOUN
ajfa-5695	351	2	’s	’s	PART
ajfa-5695	351	3	consequences	consequence	NOUN
ajfa-5695	351	4	,	,	PUNCT
ajfa-5695	351	5	comparing	compare	VERB
ajfa-5695	351	6	values	value	NOUN
ajfa-5695	351	7	,	,	PUNCT
ajfa-5695	351	8	behaviors	behavior	NOUN
ajfa-5695	351	9	,	,	PUNCT
ajfa-5695	351	10	institutions	institution	NOUN
ajfa-5695	351	11	,	,	PUNCT
ajfa-5695	351	12	and	and	CCONJ
ajfa-5695	351	13	organizations	organization	NOUN
ajfa-5695	351	14	across	across	ADP
ajfa-5695	351	15	nations	nation	NOUN
ajfa-5695	351	16	,	,	PUNCT
ajfa-5695	351	17	2nd	2nd	PROPN
ajfa-5695	351	18	edition	edition	NOUN
ajfa-5695	351	19	.	.	PUNCT
ajfa-5695	352	1	thousand	thousand	NUM
ajfa-5695	352	2	oaks	oak	NOUN
ajfa-5695	352	3	.	.	PUNCT
ajfa-5695	353	1	sage	sage	NOUN
ajfa-5695	353	2	publications	publication	NOUN
ajfa-5695	353	3	.	.	PUNCT
ajfa-5695	354	1	hossain	hossain	PROPN
ajfa-5695	354	2	,	,	PUNCT
ajfa-5695	354	3	m.	m.	NOUN
ajfa-5695	354	4	,	,	PUNCT
ajfa-5695	354	5	h.	h.	PROPN
ajfa-5695	354	6	perera	perera	PROPN
ajfa-5695	354	7	,	,	PUNCT
ajfa-5695	354	8	and	and	CCONJ
ajfa-5695	354	9	a.	a.	PROPN
ajfa-5695	354	10	rahman	rahman	PROPN
ajfa-5695	354	11	.	.	PUNCT
ajfa-5695	355	1	(	(	PUNCT
ajfa-5695	355	2	1995	1995	NUM
ajfa-5695	355	3	)	)	PUNCT
ajfa-5695	355	4	.	.	PUNCT
ajfa-5695	356	1	voluntary	voluntary	ADJ
ajfa-5695	356	2	disclosure	disclosure	NOUN
ajfa-5695	356	3	in	in	ADP
ajfa-5695	356	4	annual	annual	ADJ
ajfa-5695	356	5	reports	report	NOUN
ajfa-5695	356	6	of	of	ADP
ajfa-5695	356	7	new	new	PROPN
ajfa-5695	356	8	zealand	zealand	PROPN
ajfa-5695	356	9	companies	company	NOUN
ajfa-5695	356	10	.	.	PUNCT
ajfa-5695	357	1	journal	journal	PROPN
ajfa-5695	357	2	of	of	ADP
ajfa-5695	357	3	international	international	ADJ
ajfa-5695	357	4	financial	financial	ADJ
ajfa-5695	357	5	management	management	NOUN
ajfa-5695	357	6	and	and	CCONJ
ajfa-5695	357	7	accounting	accounting	NOUN
ajfa-5695	357	8	,	,	PUNCT
ajfa-5695	357	9	6(1	6(1	NUM
ajfa-5695	357	10	)	)	PUNCT
ajfa-5695	357	11	,	,	PUNCT
ajfa-5695	357	12	69	69	NUM
ajfa-5695	357	13	-	-	SYM
ajfa-5695	357	14	87	87	NUM
ajfa-5695	357	15	.	.	PUNCT
ajfa-5695	358	1	http,//dx.doi.org/10.1111	http,//dx.doi.org/10.1111	PROPN
ajfa-5695	358	2	/	/	SYM
ajfa-5695	358	3	j.1467	j.1467	PROPN
ajfa-5695	358	4	-	-	PUNCT
ajfa-5695	358	5	646x.1995.tb00050.x	646x.1995.tb00050.x	PROPN
ajfa-5695	358	6	hope	hope	NOUN
ajfa-5695	358	7	,	,	PUNCT
ajfa-5695	358	8	o.	o.	PROPN
ajfa-5695	358	9	,	,	PUNCT
ajfa-5695	358	10	t.	t.	PROPN
ajfa-5695	358	11	kang	kang	PROPN
ajfa-5695	358	12	,	,	PUNCT
ajfa-5695	358	13	w.	w.	PROPN
ajfa-5695	358	14	thomas	thomas	PROPN
ajfa-5695	358	15	,	,	PUNCT
ajfa-5695	358	16	y.k	y.k	PROPN
ajfa-5695	358	17	.	.	PROPN
ajfa-5695	358	18	yoo	yoo	PROPN
ajfa-5695	358	19	.	.	PUNCT
ajfa-5695	359	1	(	(	PUNCT
ajfa-5695	359	2	2008	2008	NUM
ajfa-5695	359	3	)	)	PUNCT
ajfa-5695	359	4	.	.	PUNCT
ajfa-5695	360	1	culture	culture	NOUN
ajfa-5695	360	2	and	and	CCONJ
ajfa-5695	360	3	auditor	auditor	NOUN
ajfa-5695	360	4	choice	choice	NOUN
ajfa-5695	360	5	,	,	PUNCT
ajfa-5695	360	6	a	a	DET
ajfa-5695	360	7	test	test	NOUN
ajfa-5695	360	8	of	of	ADP
ajfa-5695	360	9	the	the	DET
ajfa-5695	360	10	secrecy	secrecy	NOUN
ajfa-5695	360	11	hypothesis	hypothesis	NOUN
ajfa-5695	360	12	.	.	PUNCT
ajfa-5695	361	1	journal	journal	PROPN
ajfa-5695	361	2	of	of	ADP
ajfa-5695	361	3	accounting	accounting	NOUN
ajfa-5695	361	4	and	and	CCONJ
ajfa-5695	361	5	public	public	ADJ
ajfa-5695	361	6	policy	policy	NOUN
ajfa-5695	361	7	,	,	PUNCT
ajfa-5695	361	8	27(5	27(5	PROPN
ajfa-5695	361	9	)	)	PUNCT
ajfa-5695	361	10	,	,	PUNCT
ajfa-5695	361	11	357	357	NUM
ajfa-5695	361	12	-	-	SYM
ajfa-5695	361	13	373	373	NUM
ajfa-5695	361	14	.	.	PUNCT
ajfa-5695	362	1	http,//dx.doi.org/10.1016	http,//dx.doi.org/10.1016	PROPN
ajfa-5695	362	2	/	/	SYM
ajfa-5695	362	3	j.jaccpubpol.2008.07.003	j.jaccpubpol.2008.07.003	PROPN
ajfa-5695	362	4	international	international	PROPN
ajfa-5695	362	5	organization	organization	PROPN
ajfa-5695	362	6	of	of	ADP
ajfa-5695	362	7	securities	security	NOUN
ajfa-5695	362	8	commissions(iosco	commissions(iosco	PROPN
ajfa-5695	362	9	)	)	PUNCT
ajfa-5695	362	10	.	.	PUNCT
ajfa-5695	363	1	(	(	PUNCT
ajfa-5695	363	2	2003	2003	NUM
ajfa-5695	363	3	)	)	PUNCT
ajfa-5695	363	4	.	.	PUNCT
ajfa-5695	364	1	general	general	ADJ
ajfa-5695	364	2	principles	principle	NOUN
ajfa-5695	364	3	regarding	regard	VERB
ajfa-5695	364	4	disclosure	disclosure	NOUN
ajfa-5695	364	5	of	of	ADP
ajfa-5695	364	6	management	management	NOUN
ajfa-5695	364	7	’s	’s	PART
ajfa-5695	364	8	discussion	discussion	NOUN
ajfa-5695	364	9	and	and	CCONJ
ajfa-5695	364	10	analysis	analysis	NOUN
ajfa-5695	364	11	of	of	ADP
ajfa-5695	364	12	financial	financial	ADJ
ajfa-5695	364	13	condition	condition	NOUN
ajfa-5695	364	14	and	and	CCONJ
ajfa-5695	364	15	results	result	NOUN
ajfa-5695	364	16	of	of	ADP
ajfa-5695	364	17	operations	operation	NOUN
ajfa-5695	364	18	.	.	PUNCT
ajfa-5695	365	1	available	available	ADJ
ajfa-5695	365	2	at	at	ADP
ajfa-5695	365	3	the	the	DET
ajfa-5695	365	4	sec	sec	PROPN
ajfa-5695	365	5	website	website	NOUN
ajfa-5695	365	6	.	.	PUNCT
ajfa-5695	366	1	jensen	jensen	PROPN
ajfa-5695	366	2	,	,	PUNCT
ajfa-5695	366	3	m.c	m.c	PROPN
ajfa-5695	366	4	.	.	PROPN
ajfa-5695	366	5	,	,	PUNCT
ajfa-5695	366	6	w.h	w.h	PROPN
ajfa-5695	366	7	.	.	PROPN
ajfa-5695	366	8	meckling	meckling	NOUN
ajfa-5695	366	9	.	.	PUNCT
ajfa-5695	367	1	(	(	PUNCT
ajfa-5695	367	2	1976	1976	NUM
ajfa-5695	367	3	)	)	PUNCT
ajfa-5695	367	4	.	.	PUNCT
ajfa-5695	368	1	theory	theory	NOUN
ajfa-5695	368	2	of	of	ADP
ajfa-5695	368	3	the	the	DET
ajfa-5695	368	4	firm	firm	ADJ
ajfa-5695	368	5	,	,	PUNCT
ajfa-5695	368	6	managerial	managerial	ADJ
ajfa-5695	368	7	behavior	behavior	NOUN
ajfa-5695	368	8	,	,	PUNCT
ajfa-5695	368	9	agency	agency	NOUN
ajfa-5695	368	10	costs	cost	NOUN
ajfa-5695	368	11	and	and	CCONJ
ajfa-5695	368	12	ownership	ownership	NOUN
ajfa-5695	368	13	structure	structure	NOUN
ajfa-5695	368	14	.	.	PUNCT
ajfa-5695	369	1	journal	journal	NOUN
ajfa-5695	369	2	of	of	ADP
ajfa-5695	369	3	financial	financial	ADJ
ajfa-5695	369	4	economics	economic	NOUN
ajfa-5695	369	5	,	,	PUNCT
ajfa-5695	369	6	3	3	NUM
ajfa-5695	369	7	,	,	PUNCT
ajfa-5695	369	8	305–360	305–360	NUM
ajfa-5695	369	9	.	.	PUNCT
ajfa-5695	370	1	http,//dx.doi.org/10.1016/0304	http,//dx.doi.org/10.1016/0304	PROPN
ajfa-5695	370	2	-	-	PUNCT
ajfa-5695	370	3	405x(76)90026	405x(76)90026	PROPN
ajfa-5695	370	4	-	-	PUNCT
ajfa-5695	370	5	x	x	SYM
ajfa-5695	370	6	jones	jones	PROPN
ajfa-5695	370	7	,	,	PUNCT
ajfa-5695	370	8	m.j	m.j	PROPN
ajfa-5695	370	9	.	.	PROPN
ajfa-5695	370	10	(	(	PUNCT
ajfa-5695	370	11	1988	1988	NUM
ajfa-5695	370	12	)	)	PUNCT
ajfa-5695	370	13	.	.	PUNCT
ajfa-5695	371	1	a	a	DET
ajfa-5695	371	2	longitudinal	longitudinal	ADJ
ajfa-5695	371	3	study	study	NOUN
ajfa-5695	371	4	of	of	ADP
ajfa-5695	371	5	the	the	DET
ajfa-5695	371	6	readability	readability	NOUN
ajfa-5695	371	7	of	of	ADP
ajfa-5695	371	8	the	the	DET
ajfa-5695	371	9	chairman	chairman	NOUN
ajfa-5695	371	10	’s	’s	PART
ajfa-5695	371	11	narratives	narrative	NOUN
ajfa-5695	371	12	in	in	ADP
ajfa-5695	371	13	the	the	DET
ajfa-5695	371	14	corporate	corporate	ADJ
ajfa-5695	371	15	reports	report	NOUN
ajfa-5695	371	16	of	of	ADP
ajfa-5695	371	17	a	a	DET
ajfa-5695	371	18	uk	uk	PROPN
ajfa-5695	371	19	company	company	NOUN
ajfa-5695	371	20	.	.	PUNCT
ajfa-5695	372	1	accounting	accounting	NOUN
ajfa-5695	372	2	and	and	CCONJ
ajfa-5695	372	3	business	business	NOUN
ajfa-5695	372	4	research	research	NOUN
ajfa-5695	372	5	,	,	PUNCT
ajfa-5695	372	6	18(72	18(72	NUM
ajfa-5695	372	7	)	)	PUNCT
ajfa-5695	372	8	,	,	PUNCT
ajfa-5695	372	9	297	297	NUM
ajfa-5695	372	10	-	-	SYM
ajfa-5695	372	11	305	305	NUM
ajfa-5695	372	12	http,//dx.doi.org/10.1080/00014788.1988.9729377	http,//dx.doi.org/10.1080/00014788.1988.9729377	NOUN
ajfa-5695	372	13	jones	jones	PROPN
ajfa-5695	372	14	,	,	PUNCT
ajfa-5695	372	15	m.	m.	PROPN
ajfa-5695	372	16	j.	j.	PROPN
ajfa-5695	372	17	and	and	CCONJ
ajfa-5695	372	18	p.	p.	PROPN
ajfa-5695	372	19	a.	a.	NOUN
ajfa-5695	372	20	shoemaker	shoemaker	PROPN
ajfa-5695	372	21	.	.	PUNCT
ajfa-5695	373	1	(	(	PUNCT
ajfa-5695	373	2	1994	1994	NUM
ajfa-5695	373	3	)	)	PUNCT
ajfa-5695	373	4	.	.	PUNCT
ajfa-5695	374	1	accounting	accounting	NOUN
ajfa-5695	374	2	narratives	narrative	NOUN
ajfa-5695	374	3	,	,	PUNCT
ajfa-5695	374	4	a	a	DET
ajfa-5695	374	5	review	review	NOUN
ajfa-5695	374	6	of	of	ADP
ajfa-5695	374	7	empirical	empirical	ADJ
ajfa-5695	374	8	studies	study	NOUN
ajfa-5695	374	9	of	of	ADP
ajfa-5695	374	10	content	content	NOUN
ajfa-5695	374	11	and	and	CCONJ
ajfa-5695	374	12	readability	readability	NOUN
ajfa-5695	374	13	.	.	PUNCT
ajfa-5695	375	1	journal	journal	NOUN
ajfa-5695	375	2	of	of	ADP
ajfa-5695	375	3	accounting	accounting	NOUN
ajfa-5695	375	4	literature	literature	NOUN
ajfa-5695	375	5	,	,	PUNCT
ajfa-5695	375	6	13,142	13,142	NUM
ajfa-5695	375	7	kumar	kumar	PROPN
ajfa-5695	375	8	,	,	PUNCT
ajfa-5695	375	9	g.	g.	PROPN
ajfa-5695	375	10	,	,	PUNCT
ajfa-5695	375	11	w.m	w.m	PROPN
ajfa-5695	375	12	.	.	PROPN
ajfa-5695	375	13	wilder	wild	ADJ
ajfa-5695	375	14	and	and	CCONJ
ajfa-5695	375	15	m.h	m.h	PROPN
ajfa-5695	375	16	.	.	PROPN
ajfa-5695	375	17	stocks	stock	NOUN
ajfa-5695	375	18	.	.	PUNCT
ajfa-5695	376	1	(	(	PUNCT
ajfa-5695	376	2	2008	2008	NUM
ajfa-5695	376	3	)	)	PUNCT
ajfa-5695	376	4	.	.	PUNCT
ajfa-5695	377	1	voluntary	voluntary	ADJ
ajfa-5695	377	2	disclosures	disclosure	NOUN
ajfa-5695	377	3	by	by	ADP
ajfa-5695	377	4	u.s.–listed	u.s.–listed	ADJ
ajfa-5695	377	5	asian	asian	ADJ
ajfa-5695	377	6	companies	company	NOUN
ajfa-5695	377	7	.	.	PUNCT
ajfa-5695	378	1	journal	journal	PROPN
ajfa-5695	378	2	of	of	ADP
ajfa-5695	378	3	international	international	ADJ
ajfa-5695	378	4	accounting	accounting	NOUN
ajfa-5695	378	5	research	research	NOUN
ajfa-5695	378	6	,	,	PUNCT
ajfa-5695	378	7	7(1	7(1	NUM
ajfa-5695	378	8	)	)	PUNCT
ajfa-5695	378	9	,	,	PUNCT
ajfa-5695	378	10	25	25	NUM
ajfa-5695	378	11	-	-	SYM
ajfa-5695	378	12	50	50	NUM
ajfa-5695	378	13	.	.	PUNCT
ajfa-5695	379	1	http,//dx.doi.org/10.2308	http,//dx.doi.org/10.2308	NOUN
ajfa-5695	379	2	/	/	SYM
ajfa-5695	379	3	jiar.2008.7.1.25	jiar.2008.7.1.25	PROPN
ajfa-5695	379	4	li	li	PROPN
ajfa-5695	379	5	,	,	PUNCT
ajfa-5695	379	6	f.	f.	PROPN
ajfa-5695	379	7	(	(	PUNCT
ajfa-5695	379	8	2008	2008	NUM
ajfa-5695	379	9	)	)	PUNCT
ajfa-5695	379	10	.	.	PUNCT
ajfa-5695	380	1	annual	annual	ADJ
ajfa-5695	380	2	report	report	NOUN
ajfa-5695	380	3	readability	readability	NOUN
ajfa-5695	380	4	,	,	PUNCT
ajfa-5695	380	5	current	current	ADJ
ajfa-5695	380	6	earnings	earning	NOUN
ajfa-5695	380	7	,	,	PUNCT
ajfa-5695	380	8	and	and	CCONJ
ajfa-5695	380	9	earnings	earning	NOUN
ajfa-5695	380	10	persistence	persistence	NOUN
ajfa-5695	380	11	.	.	PUNCT
ajfa-5695	381	1	journal	journal	NOUN
ajfa-5695	381	2	of	of	ADP
ajfa-5695	381	3	accounting	accounting	NOUN
ajfa-5695	381	4	and	and	CCONJ
ajfa-5695	381	5	economics	economic	NOUN
ajfa-5695	381	6	,	,	PUNCT
ajfa-5695	381	7	45(2	45(2	NOUN
ajfa-5695	381	8	-	-	PUNCT
ajfa-5695	381	9	3	3	NUM
ajfa-5695	381	10	)	)	PUNCT
ajfa-5695	381	11	,	,	PUNCT
ajfa-5695	381	12	221	221	NUM
ajfa-5695	381	13	-	-	SYM
ajfa-5695	381	14	247	247	NUM
ajfa-5695	381	15	.	.	PUNCT
ajfa-5695	382	1	http,//dx.doi.org/10.1016	http,//dx.doi.org/10.1016	PROPN
ajfa-5695	382	2	/	/	SYM
ajfa-5695	382	3	j.jacceco.2008.02.003	j.jacceco.2008.02.003	PROPN
ajfa-5695	382	4	lewis	lewis	PROPN
ajfa-5695	382	5	,	,	PUNCT
ajfa-5695	382	6	n.r	n.r	PROPN
ajfa-5695	382	7	.	.	PROPN
ajfa-5695	382	8	,	,	PUNCT
ajfa-5695	382	9	l.d	l.d	PROPN
ajfa-5695	382	10	.	.	PROPN
ajfa-5695	382	11	parker	parker	PROPN
ajfa-5695	382	12	,	,	PUNCT
ajfa-5695	382	13	g.d	g.d	PROPN
ajfa-5695	382	14	.	.	PROPN
ajfa-5695	382	15	pound	pound	PROPN
ajfa-5695	382	16	,	,	PUNCT
ajfa-5695	382	17	and	and	CCONJ
ajfa-5695	382	18	p.	p.	PROPN
ajfa-5695	382	19	sutcliffe	sutcliffe	PROPN
ajfa-5695	382	20	.	.	PUNCT
ajfa-5695	383	1	(	(	PUNCT
ajfa-5695	383	2	1986	1986	NUM
ajfa-5695	383	3	)	)	PUNCT
ajfa-5695	383	4	.	.	PUNCT
ajfa-5695	384	1	accounting	accounting	NOUN
ajfa-5695	384	2	report	report	NOUN
ajfa-5695	384	3	readability	readability	NOUN
ajfa-5695	384	4	,	,	PUNCT
ajfa-5695	384	5	the	the	DET
ajfa-5695	384	6	use	use	NOUN
ajfa-5695	384	7	of	of	ADP
ajfa-5695	384	8	readability	readability	NOUN
ajfa-5695	384	9	techniques	technique	NOUN
ajfa-5695	384	10	.	.	PUNCT
ajfa-5695	385	1	accounting	accounting	NOUN
ajfa-5695	385	2	and	and	CCONJ
ajfa-5695	385	3	business	business	NOUN
ajfa-5695	385	4	research	research	NOUN
ajfa-5695	385	5	,	,	PUNCT
ajfa-5695	385	6	16(63	16(63	NUM
ajfa-5695	385	7	)	)	PUNCT
ajfa-5695	385	8	,	,	PUNCT
ajfa-5695	385	9	199	199	NUM
ajfa-5695	385	10	-	-	SYM
ajfa-5695	385	11	213	213	NUM
ajfa-5695	385	12	.	.	PUNCT
ajfa-5695	386	1	http,//dx.doi.org/10.1080/00014788.1986.9729318	http,//dx.doi.org/10.1080/00014788.1986.9729318	PROPN
ajfa-5695	386	2	oliveira	oliveira	PROPN
ajfa-5695	386	3	,	,	PUNCT
ajfa-5695	386	4	l.	l.	PROPN
ajfa-5695	386	5	,	,	PUNCT
ajfa-5695	386	6	l.l	l.l	PROPN
ajfa-5695	386	7	.	.	PROPN
ajfa-5695	386	8	rodrigues	rodrigues	PROPN
ajfa-5695	386	9	and	and	CCONJ
ajfa-5695	386	10	r.	r.	PROPN
ajfa-5695	386	11	craig	craig	PROPN
ajfa-5695	386	12	.	.	PUNCT
ajfa-5695	387	1	(	(	PUNCT
ajfa-5695	387	2	2006	2006	NUM
ajfa-5695	387	3	)	)	PUNCT
ajfa-5695	387	4	.	.	PUNCT
ajfa-5695	388	1	firm	firm	ADJ
ajfa-5695	388	2	-	-	PUNCT
ajfa-5695	388	3	specific	specific	ADJ
ajfa-5695	388	4	determinants	determinant	NOUN
ajfa-5695	388	5	of	of	ADP
ajfa-5695	388	6	intangibles	intangible	NOUN
ajfa-5695	388	7	reporting	reporting	NOUN
ajfa-5695	388	8	,	,	PUNCT
ajfa-5695	388	9	evidence	evidence	NOUN
ajfa-5695	388	10	from	from	ADP
ajfa-5695	388	11	the	the	DET
ajfa-5695	388	12	portuguese	portuguese	ADJ
ajfa-5695	388	13	stock	stock	NOUN
ajfa-5695	388	14	market	market	NOUN
ajfa-5695	388	15	,	,	PUNCT
ajfa-5695	388	16	journal	journal	NOUN
ajfa-5695	388	17	of	of	ADP
ajfa-5695	388	18	human	human	ADJ
ajfa-5695	388	19	resource	resource	NOUN
ajfa-5695	388	20	costing	costing	NOUN
ajfa-5695	388	21	and	and	CCONJ
ajfa-5695	388	22	accounting	accounting	NOUN
ajfa-5695	388	23	,	,	PUNCT
ajfa-5695	388	24	10(1	10(1	NUM
ajfa-5695	388	25	)	)	PUNCT
ajfa-5695	388	26	,	,	PUNCT
ajfa-5695	388	27	11	11	NUM
ajfa-5695	388	28	-	-	SYM
ajfa-5695	388	29	33	33	NUM
ajfa-5695	388	30	.	.	PUNCT
ajfa-5695	389	1	http,//dx.doi.org/10.1108/14013380610672657	http,//dx.doi.org/10.1108/14013380610672657	PRON
ajfa-5695	389	2	asian	asian	ADJ
ajfa-5695	389	3	journal	journal	NOUN
ajfa-5695	389	4	of	of	ADP
ajfa-5695	389	5	finance	finance	PROPN
ajfa-5695	389	6	&	&	CCONJ
ajfa-5695	389	7	accounting	accounting	PROPN
ajfa-5695	389	8	issn	issn	PROPN
ajfa-5695	389	9	1946	1946	NUM
ajfa-5695	389	10	-	-	PUNCT
ajfa-5695	389	11	052x	052x	PROPN
ajfa-5695	389	12	2014	2014	NUM
ajfa-5695	389	13	,	,	PUNCT
ajfa-5695	389	14	vol	vol	NOUN
ajfa-5695	389	15	.	.	PROPN
ajfa-5695	389	16	6	6	NUM
ajfa-5695	389	17	,	,	PUNCT
ajfa-5695	389	18	no	no	INTJ
ajfa-5695	389	19	.	.	NOUN
ajfa-5695	389	20	2	2	NUM
ajfa-5695	389	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5695	389	22	18	18	NUM
ajfa-5695	389	23	parker	parker	PROPN
ajfa-5695	389	24	,	,	PUNCT
ajfa-5695	389	25	l.d	l.d	PROPN
ajfa-5695	389	26	.	.	PROPN
ajfa-5695	389	27	(	(	PUNCT
ajfa-5695	389	28	1982	1982	NUM
ajfa-5695	389	29	)	)	PUNCT
ajfa-5695	389	30	.	.	PUNCT
ajfa-5695	390	1	corporate	corporate	ADJ
ajfa-5695	390	2	annual	annual	ADJ
ajfa-5695	390	3	reporting	reporting	NOUN
ajfa-5695	390	4	,	,	PUNCT
ajfa-5695	390	5	a	a	DET
ajfa-5695	390	6	mass	mass	ADJ
ajfa-5695	390	7	communication	communication	NOUN
ajfa-5695	390	8	perspective	perspective	NOUN
ajfa-5695	390	9	,	,	PUNCT
ajfa-5695	390	10	accounting	accounting	NOUN
ajfa-5695	390	11	and	and	CCONJ
ajfa-5695	390	12	business	business	NOUN
ajfa-5695	390	13	research	research	NOUN
ajfa-5695	390	14	,	,	PUNCT
ajfa-5695	390	15	12(48	12(48	NUM
ajfa-5695	390	16	)	)	PUNCT
ajfa-5695	390	17	,	,	PUNCT
ajfa-5695	390	18	279	279	NUM
ajfa-5695	390	19	-	-	SYM
ajfa-5695	390	20	286	286	NUM
ajfa-5695	390	21	http,//dx.doi.org/10.1080/00014788.1982.9728820	http,//dx.doi.org/10.1080/00014788.1982.9728820	NOUN
ajfa-5695	390	22	pashalian	pashalian	NOUN
ajfa-5695	390	23	,	,	PUNCT
ajfa-5695	390	24	s.	s.	PROPN
ajfa-5695	390	25	and	and	CCONJ
ajfa-5695	390	26	w.j.e	w.j.e	PROPN
ajfa-5695	390	27	.	.	PUNCT
ajfa-5695	390	28	crissy	crissy	PROPN
ajfa-5695	390	29	.	.	PUNCT
ajfa-5695	391	1	(	(	PUNCT
ajfa-5695	391	2	1952	1952	NUM
ajfa-5695	391	3	)	)	PUNCT
ajfa-5695	391	4	.	.	PUNCT
ajfa-5695	392	1	corporate	corporate	ADJ
ajfa-5695	392	2	annual	annual	ADJ
ajfa-5695	392	3	reports	report	NOUN
ajfa-5695	392	4	are	be	AUX
ajfa-5695	392	5	difficult	difficult	ADJ
ajfa-5695	392	6	,	,	PUNCT
ajfa-5695	392	7	dull	dull	ADJ
ajfa-5695	392	8	reading	reading	NOUN
ajfa-5695	392	9	,	,	PUNCT
ajfa-5695	392	10	human	human	ADJ
ajfa-5695	392	11	interest	interest	NOUN
ajfa-5695	392	12	value	value	NOUN
ajfa-5695	392	13	low	low	ADJ
ajfa-5695	392	14	.	.	PUNCT
ajfa-5695	393	1	journal	journal	PROPN
ajfa-5695	393	2	of	of	ADP
ajfa-5695	393	3	accountancy	accountancy	NOUN
ajfa-5695	393	4	,	,	PUNCT
ajfa-5695	393	5	215	215	NUM
ajfa-5695	393	6	-	-	SYM
ajfa-5695	393	7	219	219	NUM
ajfa-5695	393	8	pound	pound	NOUN
ajfa-5695	393	9	,	,	PUNCT
ajfa-5695	393	10	g.d	g.d	NOUN
ajfa-5695	393	11	.	.	PROPN
ajfa-5695	393	12	(	(	PUNCT
ajfa-5695	393	13	1981	1981	NUM
ajfa-5695	393	14	)	)	PUNCT
ajfa-5695	393	15	.	.	PUNCT
ajfa-5695	394	1	a	a	DET
ajfa-5695	394	2	note	note	NOUN
ajfa-5695	394	3	on	on	ADP
ajfa-5695	394	4	audit	audit	NOUN
ajfa-5695	394	5	report	report	NOUN
ajfa-5695	394	6	readability	readability	NOUN
ajfa-5695	394	7	.	.	PUNCT
ajfa-5695	395	1	accounting	accounting	NOUN
ajfa-5695	395	2	and	and	CCONJ
ajfa-5695	395	3	finance	finance	NOUN
ajfa-5695	395	4	,	,	PUNCT
ajfa-5695	395	5	21(1	21(1	NUM
ajfa-5695	395	6	)	)	PUNCT
ajfa-5695	395	7	,	,	PUNCT
ajfa-5695	395	8	45	45	NUM
ajfa-5695	395	9	-	-	SYM
ajfa-5695	395	10	55	55	NUM
ajfa-5695	395	11	.	.	PUNCT
ajfa-5695	396	1	http,//dx.doi.org/10.1111	http,//dx.doi.org/10.1111	PROPN
ajfa-5695	396	2	/	/	SYM
ajfa-5695	396	3	j.1467	j.1467	PROPN
ajfa-5695	396	4	-	-	PUNCT
ajfa-5695	396	5	629x.1981.tb00028.x	629x.1981.tb00028.x	PROPN
ajfa-5695	396	6	sami	sami	PROPN
ajfa-5695	396	7	,	,	PUNCT
ajfa-5695	396	8	h.	h.	PROPN
ajfa-5695	396	9	and	and	CCONJ
ajfa-5695	396	10	h.	h.	PROPN
ajfa-5695	396	11	zhou	zhou	PROPN
ajfa-5695	396	12	.	.	PUNCT
ajfa-5695	397	1	(	(	PUNCT
ajfa-5695	397	2	2008	2008	NUM
ajfa-5695	397	3	)	)	PUNCT
ajfa-5695	397	4	.	.	PUNCT
ajfa-5695	398	1	the	the	DET
ajfa-5695	398	2	economic	economic	ADJ
ajfa-5695	398	3	consequences	consequence	NOUN
ajfa-5695	398	4	of	of	ADP
ajfa-5695	398	5	increased	increase	VERB
ajfa-5695	398	6	disclosures	disclosure	NOUN
ajfa-5695	398	7	,	,	PUNCT
ajfa-5695	398	8	evidence	evidence	NOUN
ajfa-5695	398	9	from	from	ADP
ajfa-5695	398	10	cross	cross	NOUN
ajfa-5695	398	11	-	-	NOUN
ajfa-5695	398	12	listings	listing	NOUN
ajfa-5695	398	13	of	of	ADP
ajfa-5695	398	14	chinese	chinese	ADJ
ajfa-5695	398	15	firms	firm	NOUN
ajfa-5695	398	16	.	.	PUNCT
ajfa-5695	399	1	journal	journal	PROPN
ajfa-5695	399	2	of	of	ADP
ajfa-5695	399	3	international	international	ADJ
ajfa-5695	399	4	financial	financial	ADJ
ajfa-5695	399	5	management	management	NOUN
ajfa-5695	399	6	and	and	CCONJ
ajfa-5695	399	7	accounting	accounting	NOUN
ajfa-5695	399	8	.	.	PUNCT
ajfa-5695	400	1	19(1	19(1	NUM
ajfa-5695	400	2	)	)	PUNCT
ajfa-5695	400	3	,	,	PUNCT
ajfa-5695	400	4	1	1	NUM
ajfa-5695	400	5	-	-	SYM
ajfa-5695	400	6	27	27	NUM
ajfa-5695	400	7	.	.	PUNCT
ajfa-5695	401	1	http,//dx.doi.org/10.1111	http,//dx.doi.org/10.1111	NOUN
ajfa-5695	401	2	/	/	SYM
ajfa-5695	401	3	j.1467	j.1467	ADP
ajfa-5695	401	4	-	-	PUNCT
ajfa-5695	401	5	646x.2008.01014.x	646x.2008.01014.x	NUM
ajfa-5695	401	6	sec	sec	PROPN
ajfa-5695	401	7	.	.	PUNCT
ajfa-5695	401	8	(	(	PUNCT
ajfa-5695	401	9	1998	1998	NUM
ajfa-5695	401	10	)	)	PUNCT
ajfa-5695	401	11	.	.	PUNCT
ajfa-5695	402	1	a	a	DET
ajfa-5695	402	2	plain	plain	ADJ
ajfa-5695	402	3	english	english	ADJ
ajfa-5695	402	4	handbook	handbook	NOUN
ajfa-5695	402	5	,	,	PUNCT
ajfa-5695	402	6	how	how	SCONJ
ajfa-5695	402	7	to	to	PART
ajfa-5695	402	8	create	create	VERB
ajfa-5695	402	9	clear	clear	ADJ
ajfa-5695	402	10	sec	sec	PROPN
ajfa-5695	402	11	disclosure	disclosure	NOUN
ajfa-5695	402	12	documents	document	NOUN
ajfa-5695	402	13	.	.	PUNCT
ajfa-5695	403	1	u.s	u.s	PROPN
ajfa-5695	403	2	.	.	PROPN
ajfa-5695	403	3	securities	securities	PROPN
ajfa-5695	403	4	and	and	CCONJ
ajfa-5695	403	5	exchange	exchange	PROPN
ajfa-5695	403	6	commission	commission	PROPN
ajfa-5695	403	7	,	,	PUNCT
ajfa-5695	403	8	washington	washington	PROPN
ajfa-5695	403	9	,	,	PUNCT
ajfa-5695	403	10	dc	dc	PROPN
ajfa-5695	403	11	.	.	PUNCT
ajfa-5695	403	12	sec	sec	PROPN
ajfa-5695	403	13	.	.	PUNCT
ajfa-5695	404	1	(	(	PUNCT
ajfa-5695	404	2	december	december	PROPN
ajfa-5695	404	3	29	29	NUM
ajfa-5695	404	4	,	,	PUNCT
ajfa-5695	404	5	2003	2003	NUM
ajfa-5695	404	6	)	)	PUNCT
ajfa-5695	404	7	.	.	PUNCT
ajfa-5695	405	1	interpretation	interpretation	NOUN
ajfa-5695	405	2	,	,	PUNCT
ajfa-5695	405	3	commission	commission	NOUN
ajfa-5695	405	4	guidance	guidance	NOUN
ajfa-5695	405	5	regarding	regard	VERB
ajfa-5695	405	6	management	management	NOUN
ajfa-5695	405	7	’s	’s	PART
ajfa-5695	405	8	discussion	discussion	NOUN
ajfa-5695	405	9	and	and	CCONJ
ajfa-5695	405	10	analysis	analysis	NOUN
ajfa-5695	405	11	of	of	ADP
ajfa-5695	405	12	financial	financial	ADJ
ajfa-5695	405	13	condition	condition	NOUN
ajfa-5695	405	14	and	and	CCONJ
ajfa-5695	405	15	results	result	NOUN
ajfa-5695	405	16	of	of	ADP
ajfa-5695	405	17	operations	operation	NOUN
ajfa-5695	405	18	.	.	PUNCT
ajfa-5695	405	19	”	"	PUNCT
ajfa-5695	406	1	smith	smith	PROPN
ajfa-5695	406	2	,	,	PUNCT
ajfa-5695	406	3	j.e	j.e	PROPN
ajfa-5695	406	4	.	.	PROPN
ajfa-5695	406	5	and	and	CCONJ
ajfa-5695	406	6	n.p	n.p	PROPN
ajfa-5695	406	7	.	.	PROPN
ajfa-5695	406	8	smith	smith	PROPN
ajfa-5695	406	9	.	.	PUNCT
ajfa-5695	407	1	(	(	PUNCT
ajfa-5695	407	2	1971	1971	NUM
ajfa-5695	407	3	)	)	PUNCT
ajfa-5695	407	4	.	.	PUNCT
ajfa-5695	408	1	readability	readability	NOUN
ajfa-5695	408	2	,	,	PUNCT
ajfa-5695	408	3	a	a	DET
ajfa-5695	408	4	measure	measure	NOUN
ajfa-5695	408	5	of	of	ADP
ajfa-5695	408	6	the	the	DET
ajfa-5695	408	7	performance	performance	NOUN
ajfa-5695	408	8	of	of	ADP
ajfa-5695	408	9	the	the	DET
ajfa-5695	408	10	communication	communication	NOUN
ajfa-5695	408	11	function	function	NOUN
ajfa-5695	408	12	of	of	ADP
ajfa-5695	408	13	financial	financial	ADJ
ajfa-5695	408	14	reporting	reporting	NOUN
ajfa-5695	408	15	.	.	PUNCT
ajfa-5695	409	1	the	the	DET
ajfa-5695	409	2	accounting	accounting	NOUN
ajfa-5695	409	3	review	review	PROPN
ajfa-5695	409	4	,	,	PUNCT
ajfa-5695	409	5	46(3	46(3	NOUN
ajfa-5695	409	6	)	)	PUNCT
ajfa-5695	409	7	,	,	PUNCT
ajfa-5695	409	8	552	552	NUM
ajfa-5695	409	9	-	-	SYM
ajfa-5695	409	10	561	561	NUM
ajfa-5695	409	11	.	.	PUNCT
ajfa-5695	410	1	warner	warner	PROPN
ajfa-5695	410	2	,	,	PUNCT
ajfa-5695	410	3	m.	m.	NOUN
ajfa-5695	410	4	(	(	PUNCT
ajfa-5695	410	5	2003	2003	NUM
ajfa-5695	410	6	)	)	PUNCT
ajfa-5695	410	7	.	.	PUNCT
ajfa-5695	411	1	culture	culture	NOUN
ajfa-5695	411	2	and	and	CCONJ
ajfa-5695	411	3	management	management	NOUN
ajfa-5695	411	4	in	in	ADP
ajfa-5695	411	5	asia	asia	PROPN
ajfa-5695	411	6	.	.	PUNCT
ajfa-5695	411	7	london	london	PROPN
ajfa-5695	411	8	,	,	PUNCT
ajfa-5695	411	9	routledgecurzon	routledgecurzon	PROPN
ajfa-5695	411	10	.	.	PUNCT
ajfa-5695	412	1	zarzeski	zarzeski	PROPN
ajfa-5695	412	2	,	,	PUNCT
ajfa-5695	412	3	m.t	m.t	PROPN
ajfa-5695	412	4	.	.	PROPN
ajfa-5695	412	5	(	(	PUNCT
ajfa-5695	412	6	1996	1996	NUM
ajfa-5695	412	7	)	)	PUNCT
ajfa-5695	412	8	.	.	PUNCT
ajfa-5695	413	1	spontaneous	spontaneous	ADJ
ajfa-5695	413	2	harmonization	harmonization	NOUN
ajfa-5695	413	3	effects	effect	NOUN
ajfa-5695	413	4	of	of	ADP
ajfa-5695	413	5	culture	culture	NOUN
ajfa-5695	413	6	and	and	CCONJ
ajfa-5695	413	7	market	market	NOUN
ajfa-5695	413	8	forces	force	NOUN
ajfa-5695	413	9	on	on	ADP
ajfa-5695	413	10	accounting	accounting	NOUN
ajfa-5695	413	11	disclosure	disclosure	NOUN
ajfa-5695	413	12	practices	practice	NOUN
ajfa-5695	413	13	.	.	PUNCT
ajfa-5695	414	1	accounting	accounting	NOUN
ajfa-5695	414	2	horizons	horizon	NOUN
ajfa-5695	414	3	,	,	PUNCT
ajfa-5695	414	4	10(1	10(1	NUM
ajfa-5695	414	5	)	)	PUNCT
ajfa-5695	414	6	,	,	PUNCT
ajfa-5695	414	7	18	18	NUM
ajfa-5695	414	8	-	-	SYM
ajfa-5695	414	9	37	37	NUM
ajfa-5695	414	10	.	.	PUNCT