id	sid	tid	token	lemma	pos
ajfa-5884	1	1	microsoft	microsoft	PROPN
ajfa-5884	1	2	word	word	NOUN
ajfa-5884	1	3	5884	5884	NUM
ajfa-5884	1	4	-	-	SYM
ajfa-5884	1	5	21149	21149	NUM
ajfa-5884	1	6	-	-	PUNCT
ajfa-5884	1	7	1	1	NUM
ajfa-5884	1	8	-	-	PUNCT
ajfa-5884	1	9	sm	sm	NOUN
ajfa-5884	1	10	_	_	NOUN
ajfa-5884	1	11	1_-writer2-new.doc	1_-writer2-new.doc	NUM
ajfa-5884	1	12	asian	asian	ADJ
ajfa-5884	1	13	journal	journal	NOUN
ajfa-5884	1	14	of	of	ADP
ajfa-5884	1	15	finance	finance	PROPN
ajfa-5884	1	16	&	&	CCONJ
ajfa-5884	1	17	accounting	accounting	PROPN
ajfa-5884	1	18	issn	issn	PROPN
ajfa-5884	1	19	1946	1946	NUM
ajfa-5884	1	20	-	-	PUNCT
ajfa-5884	1	21	052x	052x	PROPN
ajfa-5884	1	22	2014	2014	NUM
ajfa-5884	1	23	,	,	PUNCT
ajfa-5884	1	24	vol	vol	NOUN
ajfa-5884	1	25	.	.	PROPN
ajfa-5884	1	26	6	6	NUM
ajfa-5884	1	27	,	,	PUNCT
ajfa-5884	1	28	no	no	INTJ
ajfa-5884	1	29	.	.	NOUN
ajfa-5884	1	30	2	2	NUM
ajfa-5884	1	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	1	32	216	216	NUM
ajfa-5884	1	33	the	the	DET
ajfa-5884	1	34	compliance	compliance	NOUN
ajfa-5884	1	35	of	of	ADP
ajfa-5884	1	36	methods	method	NOUN
ajfa-5884	1	37	of	of	ADP
ajfa-5884	1	38	implementation	implementation	NOUN
ajfa-5884	1	39	of	of	ADP
ajfa-5884	1	40	ifrs	ifrs	PROPN
ajfa-5884	1	41	:	:	PUNCT
ajfa-5884	1	42	study	study	NOUN
ajfa-5884	1	43	of	of	ADP
ajfa-5884	1	44	the	the	DET
ajfa-5884	1	45	impact	impact	NOUN
ajfa-5884	1	46	on	on	ADP
ajfa-5884	1	47	the	the	DET
ajfa-5884	1	48	relevance	relevance	NOUN
ajfa-5884	1	49	of	of	ADP
ajfa-5884	1	50	accounting	accounting	NOUN
ajfa-5884	1	51	information	information	NOUN
ajfa-5884	1	52	mohamed	mohamed	PROPN
ajfa-5884	1	53	rachid	rachid	PROPN
ajfa-5884	1	54	ouezzani	ouezzani	PROPN
ajfa-5884	1	55	departement	departement	NOUN
ajfa-5884	1	56	of	of	ADP
ajfa-5884	1	57	management	management	NOUN
ajfa-5884	1	58	,	,	PUNCT
ajfa-5884	1	59	national	national	ADJ
ajfa-5884	1	60	school	school	NOUN
ajfa-5884	1	61	of	of	ADP
ajfa-5884	1	62	trade	trade	NOUN
ajfa-5884	1	63	and	and	CCONJ
ajfa-5884	1	64	management	management	NOUN
ajfa-5884	1	65	of	of	ADP
ajfa-5884	1	66	tangier	tangy	ADJ
ajfa-5884	1	67	,	,	PUNCT
ajfa-5884	1	68	morocco	morocco	PROPN
ajfa-5884	1	69	youssef	youssef	PROPN
ajfa-5884	1	70	alami	alami	PROPN
ajfa-5884	1	71	departement	departement	NOUN
ajfa-5884	1	72	of	of	ADP
ajfa-5884	1	73	management	management	PROPN
ajfa-5884	1	74	national	national	ADJ
ajfa-5884	1	75	school	school	NOUN
ajfa-5884	1	76	of	of	ADP
ajfa-5884	1	77	trade	trade	NOUN
ajfa-5884	1	78	and	and	CCONJ
ajfa-5884	1	79	management	management	NOUN
ajfa-5884	1	80	of	of	ADP
ajfa-5884	1	81	tangier	tangy	ADJ
ajfa-5884	1	82	,	,	PUNCT
ajfa-5884	1	83	morocco	morocco	PROPN
ajfa-5884	1	84	received	receive	VERB
ajfa-5884	1	85	:	:	PUNCT
ajfa-5884	1	86	june	june	PROPN
ajfa-5884	1	87	28	28	NUM
ajfa-5884	1	88	,	,	PUNCT
ajfa-5884	1	89	2014	2014	NUM
ajfa-5884	1	90	accepted	accept	VERB
ajfa-5884	1	91	:	:	PUNCT
ajfa-5884	1	92	oct	oct	PROPN
ajfa-5884	1	93	.	.	PROPN
ajfa-5884	1	94	4	4	NUM
ajfa-5884	1	95	,	,	PUNCT
ajfa-5884	1	96	2014	2014	NUM
ajfa-5884	1	97	published	publish	VERB
ajfa-5884	1	98	:	:	PUNCT
ajfa-5884	1	99	december	december	PROPN
ajfa-5884	1	100	1	1	NUM
ajfa-5884	1	101	,	,	PUNCT
ajfa-5884	1	102	2014	2014	NUM
ajfa-5884	1	103	doi:10.5296	doi:10.5296	NOUN
ajfa-5884	1	104	/	/	SYM
ajfa-5884	1	105	ajfa.v6i2.5884	ajfa.v6i2.5884	NUM
ajfa-5884	1	106	url	url	NOUN
ajfa-5884	1	107	:	:	PUNCT
ajfa-5884	1	108	http://dx.doi.org/10.5296/ajfa.v6i2.5884	http://dx.doi.org/10.5296/ajfa.v6i2.5884	PROPN
ajfa-5884	1	109	abstract	abstract	ADJ
ajfa-5884	1	110	during	during	ADP
ajfa-5884	1	111	the	the	DET
ajfa-5884	1	112	last	last	ADJ
ajfa-5884	1	113	two	two	NUM
ajfa-5884	1	114	decades	decade	NOUN
ajfa-5884	1	115	,	,	PUNCT
ajfa-5884	1	116	many	many	ADJ
ajfa-5884	1	117	countries	country	NOUN
ajfa-5884	1	118	have	have	AUX
ajfa-5884	1	119	chosen	choose	VERB
ajfa-5884	1	120	to	to	PART
ajfa-5884	1	121	implement	implement	VERB
ajfa-5884	1	122	the	the	DET
ajfa-5884	1	123	ifrs	ifrs	NOUN
ajfa-5884	1	124	for	for	ADP
ajfa-5884	1	125	at	at	ADV
ajfa-5884	1	126	least	least	ADV
ajfa-5884	1	127	one	one	NUM
ajfa-5884	1	128	category	category	NOUN
ajfa-5884	1	129	of	of	ADP
ajfa-5884	1	130	firms	firm	NOUN
ajfa-5884	1	131	.	.	PUNCT
ajfa-5884	2	1	according	accord	VERB
ajfa-5884	2	2	to	to	ADP
ajfa-5884	2	3	zeef	zeef	PROPN
ajfa-5884	2	4	and	and	CCONJ
ajfa-5884	2	5	nobes	nobes	PROPN
ajfa-5884	2	6	(	(	PUNCT
ajfa-5884	2	7	2010	2010	NUM
ajfa-5884	2	8	)	)	PUNCT
ajfa-5884	2	9	,	,	PUNCT
ajfa-5884	2	10	the	the	DET
ajfa-5884	2	11	implementation	implementation	NOUN
ajfa-5884	2	12	of	of	ADP
ajfa-5884	2	13	ifrs	ifrs	NOUN
ajfa-5884	2	14	can	can	AUX
ajfa-5884	2	15	be	be	AUX
ajfa-5884	2	16	classified	classify	VERB
ajfa-5884	2	17	into	into	ADP
ajfa-5884	2	18	four	four	NUM
ajfa-5884	2	19	methods	method	NOUN
ajfa-5884	2	20	.	.	PUNCT
ajfa-5884	3	1	thus	thus	ADV
ajfa-5884	3	2	,	,	PUNCT
ajfa-5884	3	3	countries	country	NOUN
ajfa-5884	3	4	as	as	ADP
ajfa-5884	3	5	israel	israel	PROPN
ajfa-5884	3	6	and	and	CCONJ
ajfa-5884	3	7	south	south	PROPN
ajfa-5884	3	8	africa	africa	PROPN
ajfa-5884	3	9	have	have	AUX
ajfa-5884	3	10	adopted	adopt	VERB
ajfa-5884	3	11	the	the	DET
ajfa-5884	3	12	method	method	NOUN
ajfa-5884	3	13	“	"	PUNCT
ajfa-5884	3	14	implementation	implementation	NOUN
ajfa-5884	3	15	process	process	NOUN
ajfa-5884	3	16	”	"	PUNCT
ajfa-5884	3	17	,	,	PUNCT
ajfa-5884	3	18	others	other	NOUN
ajfa-5884	3	19	as	as	ADP
ajfa-5884	3	20	canada	canada	PROPN
ajfa-5884	3	21	,	,	PUNCT
ajfa-5884	3	22	australia	australia	PROPN
ajfa-5884	3	23	and	and	CCONJ
ajfa-5884	3	24	the	the	DET
ajfa-5884	3	25	european	european	PROPN
ajfa-5884	3	26	union	union	PROPN
ajfa-5884	3	27	have	have	AUX
ajfa-5884	3	28	opted	opt	VERB
ajfa-5884	3	29	for	for	ADP
ajfa-5884	3	30	the	the	DET
ajfa-5884	3	31	method	method	NOUN
ajfa-5884	3	32	called	call	VERB
ajfa-5884	3	33	“	"	PUNCT
ajfa-5884	3	34	standard	standard	NOUN
ajfa-5884	3	35	by	by	ADP
ajfa-5884	3	36	standard	standard	NOUN
ajfa-5884	3	37	”	"	PUNCT
ajfa-5884	3	38	while	while	SCONJ
ajfa-5884	3	39	that	that	DET
ajfa-5884	3	40	switzerland	switzerland	PROPN
ajfa-5884	3	41	applies	apply	VERB
ajfa-5884	3	42	the	the	DET
ajfa-5884	3	43	“	"	PUNCT
ajfa-5884	3	44	optional	optional	ADJ
ajfa-5884	3	45	”	"	PUNCT
ajfa-5884	3	46	method	method	NOUN
ajfa-5884	3	47	;	;	PUNCT
ajfa-5884	3	48	china	china	PROPN
ajfa-5884	3	49	has	have	AUX
ajfa-5884	3	50	chosen	choose	VERB
ajfa-5884	3	51	the	the	DET
ajfa-5884	3	52	“	"	PUNCT
ajfa-5884	3	53	not	not	PART
ajfa-5884	3	54	fully	fully	ADV
ajfa-5884	3	55	converged	converged	ADJ
ajfa-5884	3	56	”	"	PUNCT
ajfa-5884	3	57	method	method	NOUN
ajfa-5884	3	58	.	.	PUNCT
ajfa-5884	4	1	the	the	DET
ajfa-5884	4	2	analysis	analysis	NOUN
ajfa-5884	4	3	of	of	ADP
ajfa-5884	4	4	these	these	DET
ajfa-5884	4	5	methods	method	NOUN
ajfa-5884	4	6	of	of	ADP
ajfa-5884	4	7	implementation	implementation	NOUN
ajfa-5884	4	8	of	of	ADP
ajfa-5884	4	9	ifrs	ifrs	PROPN
ajfa-5884	4	10	demonstrates	demonstrate	VERB
ajfa-5884	4	11	that	that	SCONJ
ajfa-5884	4	12	these	these	DET
ajfa-5884	4	13	latter	latter	ADJ
ajfa-5884	4	14	differ	differ	VERB
ajfa-5884	4	15	in	in	ADP
ajfa-5884	4	16	terms	term	NOUN
ajfa-5884	4	17	of	of	ADP
ajfa-5884	4	18	degree	degree	NOUN
ajfa-5884	4	19	of	of	ADP
ajfa-5884	4	20	compliance	compliance	NOUN
ajfa-5884	4	21	with	with	ADP
ajfa-5884	4	22	the	the	DET
ajfa-5884	4	23	ifrs	ifrs	PROPN
ajfa-5884	4	24	as	as	SCONJ
ajfa-5884	4	25	issued	issue	VERB
ajfa-5884	4	26	by	by	ADP
ajfa-5884	4	27	the	the	DET
ajfa-5884	4	28	iasb	iasb	NOUN
ajfa-5884	4	29	.	.	PUNCT
ajfa-5884	5	1	this	this	DET
ajfa-5884	5	2	difference	difference	NOUN
ajfa-5884	5	3	of	of	ADP
ajfa-5884	5	4	compliance	compliance	NOUN
ajfa-5884	5	5	with	with	ADP
ajfa-5884	5	6	the	the	DET
ajfa-5884	5	7	ifrs	ifrs	NOUN
ajfa-5884	5	8	led	lead	VERB
ajfa-5884	5	9	us	we	PRON
ajfa-5884	5	10	to	to	PART
ajfa-5884	5	11	wonder	wonder	VERB
ajfa-5884	5	12	if	if	SCONJ
ajfa-5884	5	13	it	it	PRON
ajfa-5884	5	14	affects	affect	VERB
ajfa-5884	5	15	the	the	DET
ajfa-5884	5	16	quality	quality	NOUN
ajfa-5884	5	17	of	of	ADP
ajfa-5884	5	18	accounting	accounting	NOUN
ajfa-5884	5	19	information	information	NOUN
ajfa-5884	5	20	through	through	ADP
ajfa-5884	5	21	its	its	PRON
ajfa-5884	5	22	qualitative	qualitative	ADJ
ajfa-5884	5	23	characteristic	characteristic	NOUN
ajfa-5884	5	24	the	the	DET
ajfa-5884	5	25	“	"	PUNCT
ajfa-5884	5	26	relevance	relevance	NOUN
ajfa-5884	5	27	”	"	PUNCT
ajfa-5884	5	28	.	.	PUNCT
ajfa-5884	6	1	to	to	PART
ajfa-5884	6	2	answer	answer	VERB
ajfa-5884	6	3	this	this	DET
ajfa-5884	6	4	question	question	NOUN
ajfa-5884	6	5	,	,	PUNCT
ajfa-5884	6	6	we	we	PRON
ajfa-5884	6	7	use	use	VERB
ajfa-5884	6	8	an	an	DET
ajfa-5884	6	9	empirical	empirical	ADJ
ajfa-5884	6	10	model	model	NOUN
ajfa-5884	6	11	that	that	PRON
ajfa-5884	6	12	we	we	PRON
ajfa-5884	6	13	apply	apply	VERB
ajfa-5884	6	14	to	to	ADP
ajfa-5884	6	15	a	a	DET
ajfa-5884	6	16	sample	sample	NOUN
ajfa-5884	6	17	of	of	ADP
ajfa-5884	6	18	listed	list	VERB
ajfa-5884	6	19	companies	company	NOUN
ajfa-5884	6	20	from	from	ADP
ajfa-5884	6	21	six	six	NUM
ajfa-5884	6	22	countries	country	NOUN
ajfa-5884	6	23	opting	opt	VERB
ajfa-5884	6	24	for	for	ADP
ajfa-5884	6	25	different	different	ADJ
ajfa-5884	6	26	methods	method	NOUN
ajfa-5884	6	27	of	of	ADP
ajfa-5884	6	28	implementation	implementation	NOUN
ajfa-5884	6	29	of	of	ADP
ajfa-5884	6	30	ifrs	ifrs	PROPN
ajfa-5884	6	31	.	.	PUNCT
ajfa-5884	7	1	the	the	DET
ajfa-5884	7	2	significant	significant	ADJ
ajfa-5884	7	3	results	result	NOUN
ajfa-5884	7	4	found	find	VERB
ajfa-5884	7	5	demonstrates	demonstrate	VERB
ajfa-5884	7	6	that	that	SCONJ
ajfa-5884	7	7	the	the	DET
ajfa-5884	7	8	compliance	compliance	NOUN
ajfa-5884	7	9	of	of	ADP
ajfa-5884	7	10	methods	method	NOUN
ajfa-5884	7	11	of	of	ADP
ajfa-5884	7	12	implementation	implementation	NOUN
ajfa-5884	7	13	of	of	ADP
ajfa-5884	7	14	ifrs	ifrs	PROPN
ajfa-5884	7	15	influences	influence	NOUN
ajfa-5884	7	16	positively	positively	ADV
ajfa-5884	7	17	the	the	DET
ajfa-5884	7	18	relevance	relevance	NOUN
ajfa-5884	7	19	of	of	ADP
ajfa-5884	7	20	accounting	accounting	NOUN
ajfa-5884	7	21	information	information	NOUN
ajfa-5884	7	22	and	and	CCONJ
ajfa-5884	7	23	that	that	SCONJ
ajfa-5884	7	24	this	this	DET
ajfa-5884	7	25	relevance	relevance	NOUN
ajfa-5884	7	26	is	be	AUX
ajfa-5884	7	27	better	well	ADJ
ajfa-5884	7	28	for	for	ADP
ajfa-5884	7	29	the	the	DET
ajfa-5884	7	30	listed	list	VERB
ajfa-5884	7	31	companies	company	NOUN
ajfa-5884	7	32	of	of	ADP
ajfa-5884	7	33	countries	country	NOUN
ajfa-5884	7	34	which	which	PRON
ajfa-5884	7	35	have	have	AUX
ajfa-5884	7	36	chosen	choose	VERB
ajfa-5884	7	37	a	a	DET
ajfa-5884	7	38	compliant	compliant	ADJ
ajfa-5884	7	39	method	method	NOUN
ajfa-5884	7	40	of	of	ADP
ajfa-5884	7	41	implementation	implementation	NOUN
ajfa-5884	7	42	with	with	ADP
ajfa-5884	7	43	the	the	DET
ajfa-5884	7	44	ifrs	ifrs	PROPN
ajfa-5884	7	45	as	as	SCONJ
ajfa-5884	7	46	issued	issue	VERB
ajfa-5884	7	47	by	by	ADP
ajfa-5884	7	48	the	the	DET
ajfa-5884	7	49	iasb	iasb	NOUN
ajfa-5884	7	50	.	.	PUNCT
ajfa-5884	8	1	these	these	DET
ajfa-5884	8	2	results	result	NOUN
ajfa-5884	8	3	complement	complement	VERB
ajfa-5884	8	4	the	the	DET
ajfa-5884	8	5	previous	previous	ADJ
ajfa-5884	8	6	studies	study	NOUN
ajfa-5884	8	7	on	on	ADP
ajfa-5884	8	8	the	the	DET
ajfa-5884	8	9	relevance	relevance	NOUN
ajfa-5884	8	10	of	of	ADP
ajfa-5884	8	11	accounting	account	VERB
ajfa-5884	8	12	information	information	NOUN
ajfa-5884	8	13	following	follow	VERB
ajfa-5884	8	14	the	the	DET
ajfa-5884	8	15	transition	transition	NOUN
ajfa-5884	8	16	to	to	ADP
ajfa-5884	8	17	ifrs	ifrs	NOUN
ajfa-5884	8	18	and	and	CCONJ
ajfa-5884	8	19	give	give	VERB
ajfa-5884	8	20	asian	asian	ADJ
ajfa-5884	8	21	journal	journal	NOUN
ajfa-5884	8	22	of	of	ADP
ajfa-5884	8	23	finance	finance	PROPN
ajfa-5884	8	24	&	&	CCONJ
ajfa-5884	8	25	accounting	accounting	PROPN
ajfa-5884	8	26	issn	issn	PROPN
ajfa-5884	8	27	1946	1946	NUM
ajfa-5884	8	28	-	-	PUNCT
ajfa-5884	8	29	052x	052x	PROPN
ajfa-5884	8	30	2014	2014	NUM
ajfa-5884	8	31	,	,	PUNCT
ajfa-5884	8	32	vol	vol	NOUN
ajfa-5884	8	33	.	.	PROPN
ajfa-5884	9	1	6	6	NUM
ajfa-5884	9	2	,	,	PUNCT
ajfa-5884	9	3	no	no	INTJ
ajfa-5884	9	4	.	.	NOUN
ajfa-5884	9	5	2	2	NUM
ajfa-5884	9	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	9	7	217	217	NUM
ajfa-5884	9	8	new	new	ADJ
ajfa-5884	9	9	significant	significant	ADJ
ajfa-5884	9	10	proves	prove	VERB
ajfa-5884	9	11	on	on	ADP
ajfa-5884	9	12	the	the	DET
ajfa-5884	9	13	impact	impact	NOUN
ajfa-5884	9	14	of	of	ADP
ajfa-5884	9	15	ifrs	ifrs	NOUN
ajfa-5884	9	16	on	on	ADP
ajfa-5884	9	17	the	the	DET
ajfa-5884	9	18	relevance	relevance	NOUN
ajfa-5884	9	19	of	of	ADP
ajfa-5884	9	20	accounting	accounting	NOUN
ajfa-5884	9	21	information	information	NOUN
ajfa-5884	9	22	.	.	PUNCT
ajfa-5884	10	1	keywords	keyword	NOUN
ajfa-5884	10	2	:	:	PUNCT
ajfa-5884	10	3	ifrs	ifrs	NOUN
ajfa-5884	10	4	,	,	PUNCT
ajfa-5884	10	5	implementation	implementation	NOUN
ajfa-5884	10	6	,	,	PUNCT
ajfa-5884	10	7	method	method	NOUN
ajfa-5884	10	8	,	,	PUNCT
ajfa-5884	10	9	compliance	compliance	NOUN
ajfa-5884	10	10	,	,	PUNCT
ajfa-5884	10	11	impact	impact	NOUN
ajfa-5884	10	12	asian	asian	ADJ
ajfa-5884	10	13	journal	journal	NOUN
ajfa-5884	10	14	of	of	ADP
ajfa-5884	10	15	finance	finance	PROPN
ajfa-5884	10	16	&	&	CCONJ
ajfa-5884	10	17	accounting	accounting	PROPN
ajfa-5884	10	18	issn	issn	PROPN
ajfa-5884	10	19	1946	1946	NUM
ajfa-5884	10	20	-	-	PUNCT
ajfa-5884	10	21	052x	052x	PROPN
ajfa-5884	10	22	2014	2014	NUM
ajfa-5884	10	23	,	,	PUNCT
ajfa-5884	10	24	vol	vol	NOUN
ajfa-5884	10	25	.	.	PROPN
ajfa-5884	10	26	6	6	NUM
ajfa-5884	10	27	,	,	PUNCT
ajfa-5884	10	28	no	no	INTJ
ajfa-5884	10	29	.	.	NOUN
ajfa-5884	10	30	2	2	NUM
ajfa-5884	10	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	10	32	218	218	NUM
ajfa-5884	10	33	1	1	NUM
ajfa-5884	10	34	.	.	PUNCT
ajfa-5884	11	1	introduction	introduction	NOUN
ajfa-5884	11	2	the	the	DET
ajfa-5884	11	3	number	number	NOUN
ajfa-5884	11	4	of	of	ADP
ajfa-5884	11	5	countries	country	NOUN
ajfa-5884	11	6	that	that	PRON
ajfa-5884	11	7	have	have	AUX
ajfa-5884	11	8	adopted	adopt	VERB
ajfa-5884	11	9	for	for	ADP
ajfa-5884	11	10	the	the	DET
ajfa-5884	11	11	ifrs	ifrs	NOUN
ajfa-5884	11	12	is	be	AUX
ajfa-5884	11	13	important	important	ADJ
ajfa-5884	11	14	.	.	PUNCT
ajfa-5884	12	1	according	accord	VERB
ajfa-5884	12	2	to	to	ADP
ajfa-5884	12	3	the	the	DET
ajfa-5884	12	4	survey	survey	NOUN
ajfa-5884	12	5	of	of	ADP
ajfa-5884	12	6	the	the	DET
ajfa-5884	12	7	ifrs	ifrs	PROPN
ajfa-5884	12	8	foundation	foundation	PROPN
ajfa-5884	12	9	,	,	PUNCT
ajfa-5884	12	10	over	over	ADP
ajfa-5884	12	11	115	115	NUM
ajfa-5884	12	12	countries	country	NOUN
ajfa-5884	12	13	require	require	VERB
ajfa-5884	12	14	or	or	CCONJ
ajfa-5884	12	15	permit	permit	VERB
ajfa-5884	12	16	the	the	DET
ajfa-5884	12	17	application	application	NOUN
ajfa-5884	12	18	of	of	ADP
ajfa-5884	12	19	ifrs	ifrs	PROPN
ajfa-5884	12	20	for	for	ADP
ajfa-5884	12	21	at	at	ADV
ajfa-5884	12	22	least	least	ADV
ajfa-5884	12	23	one	one	NUM
ajfa-5884	12	24	category	category	NOUN
ajfa-5884	12	25	of	of	ADP
ajfa-5884	12	26	firms	firm	NOUN
ajfa-5884	12	27	.	.	PUNCT
ajfa-5884	13	1	the	the	DET
ajfa-5884	13	2	number	number	NOUN
ajfa-5884	13	3	of	of	ADP
ajfa-5884	13	4	these	these	DET
ajfa-5884	13	5	countries	country	NOUN
ajfa-5884	13	6	increases	increase	VERB
ajfa-5884	13	7	every	every	DET
ajfa-5884	13	8	year	year	NOUN
ajfa-5884	13	9	.	.	PUNCT
ajfa-5884	14	1	the	the	DET
ajfa-5884	14	2	european	european	PROPN
ajfa-5884	14	3	union	union	PROPN
ajfa-5884	14	4	has	have	AUX
ajfa-5884	14	5	been	be	AUX
ajfa-5884	14	6	a	a	DET
ajfa-5884	14	7	pioneer	pioneer	NOUN
ajfa-5884	14	8	in	in	ADP
ajfa-5884	14	9	this	this	DET
ajfa-5884	14	10	domain	domain	NOUN
ajfa-5884	14	11	with	with	ADP
ajfa-5884	14	12	its	its	PRON
ajfa-5884	14	13	adoption	adoption	NOUN
ajfa-5884	14	14	of	of	ADP
ajfa-5884	14	15	the	the	DET
ajfa-5884	14	16	regulation	regulation	NOUN
ajfa-5884	14	17	1606/2002	1606/2002	NUM
ajfa-5884	14	18	making	make	VERB
ajfa-5884	14	19	mandatory	mandatory	ADJ
ajfa-5884	14	20	the	the	DET
ajfa-5884	14	21	application	application	NOUN
ajfa-5884	14	22	of	of	ADP
ajfa-5884	14	23	ifrs	ifrs	PROPN
ajfa-5884	14	24	as	as	SCONJ
ajfa-5884	14	25	adopted	adopt	VERB
ajfa-5884	14	26	by	by	ADP
ajfa-5884	14	27	the	the	DET
ajfa-5884	14	28	union	union	NOUN
ajfa-5884	14	29	for	for	ADP
ajfa-5884	14	30	the	the	DET
ajfa-5884	14	31	publication	publication	NOUN
ajfa-5884	14	32	of	of	ADP
ajfa-5884	14	33	consolidated	consolidated	ADJ
ajfa-5884	14	34	financial	financial	ADJ
ajfa-5884	14	35	statements	statement	NOUN
ajfa-5884	14	36	of	of	ADP
ajfa-5884	14	37	listed	list	VERB
ajfa-5884	14	38	companies	company	NOUN
ajfa-5884	14	39	.	.	PUNCT
ajfa-5884	15	1	the	the	DET
ajfa-5884	15	2	adoption	adoption	NOUN
ajfa-5884	15	3	of	of	ADP
ajfa-5884	15	4	this	this	DET
ajfa-5884	15	5	regulation	regulation	NOUN
ajfa-5884	15	6	by	by	ADP
ajfa-5884	15	7	the	the	DET
ajfa-5884	15	8	european	european	PROPN
ajfa-5884	15	9	union	union	PROPN
ajfa-5884	15	10	was	be	AUX
ajfa-5884	15	11	a	a	DET
ajfa-5884	15	12	solution	solution	NOUN
ajfa-5884	15	13	to	to	ADP
ajfa-5884	15	14	several	several	ADJ
ajfa-5884	15	15	problems	problem	NOUN
ajfa-5884	15	16	of	of	ADP
ajfa-5884	15	17	harmonization	harmonization	NOUN
ajfa-5884	15	18	.	.	PUNCT
ajfa-5884	16	1	indeed	indeed	ADV
ajfa-5884	16	2	,	,	PUNCT
ajfa-5884	16	3	this	this	DET
ajfa-5884	16	4	union	union	NOUN
ajfa-5884	16	5	of	of	ADP
ajfa-5884	16	6	countries	country	NOUN
ajfa-5884	16	7	includes	include	VERB
ajfa-5884	16	8	constantly	constantly	ADV
ajfa-5884	16	9	new	new	ADJ
ajfa-5884	16	10	countries	country	NOUN
ajfa-5884	16	11	adopting	adopt	VERB
ajfa-5884	16	12	divergent	divergent	ADJ
ajfa-5884	16	13	national	national	ADJ
ajfa-5884	16	14	accounting	accounting	NOUN
ajfa-5884	16	15	standards	standard	NOUN
ajfa-5884	16	16	.	.	PUNCT
ajfa-5884	17	1	although	although	SCONJ
ajfa-5884	17	2	several	several	ADJ
ajfa-5884	17	3	regulations	regulation	NOUN
ajfa-5884	17	4	have	have	AUX
ajfa-5884	17	5	been	be	AUX
ajfa-5884	17	6	adopted	adopt	VERB
ajfa-5884	17	7	by	by	ADP
ajfa-5884	17	8	the	the	DET
ajfa-5884	17	9	european	european	PROPN
ajfa-5884	17	10	union	union	PROPN
ajfa-5884	17	11	in	in	ADP
ajfa-5884	17	12	the	the	DET
ajfa-5884	17	13	past	past	NOUN
ajfa-5884	17	14	,	,	PUNCT
ajfa-5884	17	15	the	the	DET
ajfa-5884	17	16	accounting	accounting	NOUN
ajfa-5884	17	17	harmonization	harmonization	NOUN
ajfa-5884	17	18	between	between	ADP
ajfa-5884	17	19	the	the	DET
ajfa-5884	17	20	countries	country	NOUN
ajfa-5884	17	21	constituting	constitute	VERB
ajfa-5884	17	22	this	this	DET
ajfa-5884	17	23	union	union	NOUN
ajfa-5884	17	24	remained	remain	VERB
ajfa-5884	17	25	inefficient	inefficient	ADJ
ajfa-5884	17	26	.	.	PUNCT
ajfa-5884	18	1	the	the	DET
ajfa-5884	18	2	implementation	implementation	NOUN
ajfa-5884	18	3	of	of	ADP
ajfa-5884	18	4	ifrs	ifrs	NOUN
ajfa-5884	18	5	by	by	ADP
ajfa-5884	18	6	the	the	DET
ajfa-5884	18	7	european	european	PROPN
ajfa-5884	18	8	union	union	PROPN
ajfa-5884	18	9	was	be	AUX
ajfa-5884	18	10	an	an	DET
ajfa-5884	18	11	ideal	ideal	ADJ
ajfa-5884	18	12	solution	solution	NOUN
ajfa-5884	18	13	for	for	ADP
ajfa-5884	18	14	this	this	DET
ajfa-5884	18	15	problem	problem	NOUN
ajfa-5884	18	16	of	of	ADP
ajfa-5884	18	17	accounting	accounting	NOUN
ajfa-5884	18	18	harmonization	harmonization	NOUN
ajfa-5884	18	19	.	.	PUNCT
ajfa-5884	19	1	following	follow	VERB
ajfa-5884	19	2	this	this	DET
ajfa-5884	19	3	decision	decision	NOUN
ajfa-5884	19	4	of	of	ADP
ajfa-5884	19	5	the	the	DET
ajfa-5884	19	6	european	european	PROPN
ajfa-5884	19	7	union	union	PROPN
ajfa-5884	19	8	,	,	PUNCT
ajfa-5884	19	9	several	several	ADJ
ajfa-5884	19	10	other	other	ADJ
ajfa-5884	19	11	countries	country	NOUN
ajfa-5884	19	12	have	have	AUX
ajfa-5884	19	13	chosen	choose	VERB
ajfa-5884	19	14	to	to	PART
ajfa-5884	19	15	implement	implement	VERB
ajfa-5884	19	16	the	the	DET
ajfa-5884	19	17	ifrs	ifrs	NOUN
ajfa-5884	19	18	.	.	PUNCT
ajfa-5884	20	1	some	some	PRON
ajfa-5884	20	2	of	of	ADP
ajfa-5884	20	3	these	these	DET
ajfa-5884	20	4	countries	country	NOUN
ajfa-5884	20	5	have	have	AUX
ajfa-5884	20	6	started	start	VERB
ajfa-5884	20	7	the	the	DET
ajfa-5884	20	8	process	process	NOUN
ajfa-5884	20	9	of	of	ADP
ajfa-5884	20	10	implementation	implementation	NOUN
ajfa-5884	20	11	early	early	ADV
ajfa-5884	20	12	while	while	SCONJ
ajfa-5884	20	13	others	other	NOUN
ajfa-5884	20	14	are	be	AUX
ajfa-5884	20	15	until	until	ADP
ajfa-5884	20	16	now	now	ADV
ajfa-5884	20	17	in	in	ADP
ajfa-5884	20	18	the	the	DET
ajfa-5884	20	19	phase	phase	NOUN
ajfa-5884	20	20	of	of	ADP
ajfa-5884	20	21	study	study	NOUN
ajfa-5884	20	22	of	of	ADP
ajfa-5884	20	23	project	project	NOUN
ajfa-5884	20	24	of	of	ADP
ajfa-5884	20	25	implementation	implementation	NOUN
ajfa-5884	20	26	of	of	ADP
ajfa-5884	20	27	ifrs	ifrs	PROPN
ajfa-5884	20	28	.	.	PUNCT
ajfa-5884	21	1	in	in	ADP
ajfa-5884	21	2	fact	fact	NOUN
ajfa-5884	21	3	,	,	PUNCT
ajfa-5884	21	4	the	the	DET
ajfa-5884	21	5	introduction	introduction	NOUN
ajfa-5884	21	6	of	of	ADP
ajfa-5884	21	7	ifrs	ifrs	PROPN
ajfa-5884	21	8	requires	require	VERB
ajfa-5884	21	9	a	a	DET
ajfa-5884	21	10	certain	certain	ADJ
ajfa-5884	21	11	preparation	preparation	NOUN
ajfa-5884	21	12	and	and	CCONJ
ajfa-5884	21	13	the	the	DET
ajfa-5884	21	14	establishment	establishment	NOUN
ajfa-5884	21	15	of	of	ADP
ajfa-5884	21	16	a	a	DET
ajfa-5884	21	17	strategy	strategy	NOUN
ajfa-5884	21	18	of	of	ADP
ajfa-5884	21	19	implementation	implementation	NOUN
ajfa-5884	21	20	.	.	PUNCT
ajfa-5884	22	1	thus	thus	ADV
ajfa-5884	22	2	,	,	PUNCT
ajfa-5884	22	3	after	after	ADP
ajfa-5884	22	4	the	the	DET
ajfa-5884	22	5	studies	study	NOUN
ajfa-5884	22	6	established	establish	VERB
ajfa-5884	22	7	by	by	ADP
ajfa-5884	22	8	the	the	DET
ajfa-5884	22	9	countries	country	NOUN
ajfa-5884	22	10	wishing	wish	VERB
ajfa-5884	22	11	to	to	PART
ajfa-5884	22	12	implement	implement	VERB
ajfa-5884	22	13	the	the	DET
ajfa-5884	22	14	ifrs	ifrs	NOUN
ajfa-5884	22	15	,	,	PUNCT
ajfa-5884	22	16	these	these	DET
ajfa-5884	22	17	latter	latter	ADJ
ajfa-5884	22	18	have	have	AUX
ajfa-5884	22	19	opted	opt	VERB
ajfa-5884	22	20	for	for	ADP
ajfa-5884	22	21	the	the	DET
ajfa-5884	22	22	suitable	suitable	ADJ
ajfa-5884	22	23	methods	method	NOUN
ajfa-5884	22	24	of	of	ADP
ajfa-5884	22	25	implementation	implementation	NOUN
ajfa-5884	22	26	.	.	PUNCT
ajfa-5884	23	1	several	several	ADJ
ajfa-5884	23	2	factors	factor	NOUN
ajfa-5884	23	3	may	may	AUX
ajfa-5884	23	4	explain	explain	VERB
ajfa-5884	23	5	the	the	DET
ajfa-5884	23	6	choice	choice	NOUN
ajfa-5884	23	7	of	of	ADP
ajfa-5884	23	8	the	the	DET
ajfa-5884	23	9	method	method	NOUN
ajfa-5884	23	10	of	of	ADP
ajfa-5884	23	11	implementation	implementation	NOUN
ajfa-5884	23	12	of	of	ADP
ajfa-5884	23	13	ifrs	ifrs	NOUN
ajfa-5884	23	14	by	by	ADP
ajfa-5884	23	15	a	a	DET
ajfa-5884	23	16	country	country	NOUN
ajfa-5884	23	17	.	.	PUNCT
ajfa-5884	24	1	in	in	ADP
ajfa-5884	24	2	fact	fact	NOUN
ajfa-5884	24	3	the	the	DET
ajfa-5884	24	4	countries	country	NOUN
ajfa-5884	24	5	that	that	PRON
ajfa-5884	24	6	entirely	entirely	ADV
ajfa-5884	24	7	trust	trust	VERB
ajfa-5884	24	8	the	the	DET
ajfa-5884	24	9	international	international	ADJ
ajfa-5884	24	10	standard	standard	ADJ
ajfa-5884	24	11	setter	setter	NOUN
ajfa-5884	24	12	have	have	AUX
ajfa-5884	24	13	opted	opt	VERB
ajfa-5884	24	14	for	for	ADP
ajfa-5884	24	15	an	an	DET
ajfa-5884	24	16	advanced	advanced	ADJ
ajfa-5884	24	17	method	method	NOUN
ajfa-5884	24	18	of	of	ADP
ajfa-5884	24	19	implementation	implementation	NOUN
ajfa-5884	24	20	named	name	VERB
ajfa-5884	24	21	by	by	ADP
ajfa-5884	24	22	zeef	zeef	PROPN
ajfa-5884	24	23	and	and	CCONJ
ajfa-5884	24	24	nobes	nobe	NOUN
ajfa-5884	24	25	“	"	PUNCT
ajfa-5884	24	26	due	due	ADJ
ajfa-5884	24	27	process	process	NOUN
ajfa-5884	24	28	”	"	PUNCT
ajfa-5884	24	29	or	or	CCONJ
ajfa-5884	24	30	have	have	AUX
ajfa-5884	24	31	chosen	choose	VERB
ajfa-5884	24	32	the	the	DET
ajfa-5884	24	33	sub	sub	NOUN
ajfa-5884	24	34	-	-	NOUN
ajfa-5884	24	35	method	method	ADJ
ajfa-5884	24	36	“	"	PUNCT
ajfa-5884	24	37	ifrs	ifrs	NOUN
ajfa-5884	24	38	as	as	SCONJ
ajfa-5884	24	39	issued	issue	VERB
ajfa-5884	24	40	by	by	ADP
ajfa-5884	24	41	the	the	DET
ajfa-5884	24	42	iasb	iasb	NOUN
ajfa-5884	24	43	”	"	PUNCT
ajfa-5884	24	44	;	;	PUNCT
ajfa-5884	24	45	others	other	NOUN
ajfa-5884	24	46	countries	country	NOUN
ajfa-5884	24	47	wishing	wish	VERB
ajfa-5884	24	48	to	to	PART
ajfa-5884	24	49	keep	keep	VERB
ajfa-5884	24	50	some	some	DET
ajfa-5884	24	51	control	control	NOUN
ajfa-5884	24	52	over	over	ADP
ajfa-5884	24	53	standards	standard	NOUN
ajfa-5884	24	54	applied	apply	VERB
ajfa-5884	24	55	by	by	ADP
ajfa-5884	24	56	their	their	PRON
ajfa-5884	24	57	companies	company	NOUN
ajfa-5884	24	58	have	have	AUX
ajfa-5884	24	59	opted	opt	VERB
ajfa-5884	24	60	for	for	ADP
ajfa-5884	24	61	the	the	DET
ajfa-5884	24	62	sub	sub	NOUN
ajfa-5884	24	63	-	-	NOUN
ajfa-5884	24	64	method	method	ADJ
ajfa-5884	24	65	“	"	PUNCT
ajfa-5884	24	66	fully	fully	ADV
ajfa-5884	24	67	convergence	convergence	NOUN
ajfa-5884	24	68	with	with	ADP
ajfa-5884	24	69	ifrs	ifrs	NOUN
ajfa-5884	24	70	”	"	PUNCT
ajfa-5884	24	71	or	or	CCONJ
ajfa-5884	24	72	the	the	DET
ajfa-5884	24	73	sub	sub	NOUN
ajfa-5884	24	74	-	-	NOUN
ajfa-5884	24	75	method	method	ADJ
ajfa-5884	24	76	“	"	PUNCT
ajfa-5884	24	77	ifrs	ifrs	NOUN
ajfa-5884	24	78	with	with	ADP
ajfa-5884	24	79	deletions	deletion	NOUN
ajfa-5884	24	80	”	"	PUNCT
ajfa-5884	24	81	;	;	PUNCT
ajfa-5884	24	82	countries	country	NOUN
ajfa-5884	24	83	wishing	wish	VERB
ajfa-5884	24	84	to	to	PART
ajfa-5884	24	85	give	give	VERB
ajfa-5884	24	86	their	their	PRON
ajfa-5884	24	87	firms	firm	NOUN
ajfa-5884	24	88	the	the	DET
ajfa-5884	24	89	choice	choice	NOUN
ajfa-5884	24	90	between	between	ADP
ajfa-5884	24	91	two	two	NUM
ajfa-5884	24	92	or	or	CCONJ
ajfa-5884	24	93	more	more	ADJ
ajfa-5884	24	94	repositories	repository	NOUN
ajfa-5884	24	95	have	have	AUX
ajfa-5884	24	96	opted	opt	VERB
ajfa-5884	24	97	for	for	ADP
ajfa-5884	24	98	the	the	DET
ajfa-5884	24	99	“	"	PUNCT
ajfa-5884	24	100	optional	optional	ADJ
ajfa-5884	24	101	”	"	PUNCT
ajfa-5884	24	102	implementation	implementation	NOUN
ajfa-5884	24	103	;	;	PUNCT
ajfa-5884	24	104	those	those	PRON
ajfa-5884	24	105	wanting	want	VERB
ajfa-5884	24	106	to	to	PART
ajfa-5884	24	107	conserve	conserve	VERB
ajfa-5884	24	108	certain	certain	ADJ
ajfa-5884	24	109	accounting	accounting	NOUN
ajfa-5884	24	110	standards	standard	NOUN
ajfa-5884	24	111	have	have	AUX
ajfa-5884	24	112	opted	opt	VERB
ajfa-5884	24	113	for	for	ADP
ajfa-5884	24	114	the	the	DET
ajfa-5884	24	115	method	method	NOUN
ajfa-5884	24	116	“	"	PUNCT
ajfa-5884	24	117	not	not	PART
ajfa-5884	24	118	fully	fully	ADV
ajfa-5884	24	119	converged	converge	VERB
ajfa-5884	24	120	”	"	PUNCT
ajfa-5884	24	121	.	.	PUNCT
ajfa-5884	25	1	according	accord	VERB
ajfa-5884	25	2	to	to	ADP
ajfa-5884	25	3	their	their	PRON
ajfa-5884	25	4	compliance	compliance	NOUN
ajfa-5884	25	5	with	with	ADP
ajfa-5884	25	6	the	the	DET
ajfa-5884	25	7	ifrs	ifrs	PROPN
ajfa-5884	25	8	as	as	SCONJ
ajfa-5884	25	9	issued	issue	VERB
ajfa-5884	25	10	by	by	ADP
ajfa-5884	25	11	the	the	DET
ajfa-5884	25	12	iasb	iasb	NOUN
ajfa-5884	25	13	,	,	PUNCT
ajfa-5884	25	14	these	these	DET
ajfa-5884	25	15	methods	method	NOUN
ajfa-5884	25	16	have	have	AUX
ajfa-5884	25	17	been	be	AUX
ajfa-5884	25	18	classified	classify	VERB
ajfa-5884	25	19	by	by	ADP
ajfa-5884	25	20	zeef	zeef	PROPN
ajfa-5884	25	21	and	and	CCONJ
ajfa-5884	25	22	nobes	nobes	PROPN
ajfa-5884	25	23	(	(	PUNCT
ajfa-5884	25	24	2010	2010	NUM
ajfa-5884	25	25	)	)	PUNCT
ajfa-5884	25	26	into	into	ADP
ajfa-5884	25	27	3	3	NUM
ajfa-5884	25	28	categories	category	NOUN
ajfa-5884	25	29	:	:	PUNCT
ajfa-5884	25	30	the	the	DET
ajfa-5884	25	31	first	first	ADJ
ajfa-5884	25	32	category	category	NOUN
ajfa-5884	25	33	includes	include	VERB
ajfa-5884	25	34	the	the	DET
ajfa-5884	25	35	methods	method	NOUN
ajfa-5884	25	36	that	that	PRON
ajfa-5884	25	37	are	be	AUX
ajfa-5884	25	38	“	"	PUNCT
ajfa-5884	25	39	compliant	compliant	ADJ
ajfa-5884	25	40	”	"	PUNCT
ajfa-5884	25	41	,	,	PUNCT
ajfa-5884	25	42	the	the	DET
ajfa-5884	25	43	second	second	NOUN
ajfa-5884	25	44	contains	contain	VERB
ajfa-5884	25	45	those	those	DET
ajfa-5884	25	46	“	"	PUNCT
ajfa-5884	25	47	possibly	possibly	ADV
ajfa-5884	25	48	compliant	compliant	ADJ
ajfa-5884	25	49	”	"	PUNCT
ajfa-5884	25	50	and	and	CCONJ
ajfa-5884	25	51	the	the	DET
ajfa-5884	25	52	last	last	ADJ
ajfa-5884	25	53	one	one	NOUN
ajfa-5884	25	54	the	the	DET
ajfa-5884	25	55	methods	method	NOUN
ajfa-5884	25	56	“	"	PUNCT
ajfa-5884	25	57	unlikely	unlikely	ADJ
ajfa-5884	25	58	compliant	compliant	NOUN
ajfa-5884	25	59	”	"	PUNCT
ajfa-5884	25	60	.	.	PUNCT
ajfa-5884	26	1	this	this	DET
ajfa-5884	26	2	classification	classification	NOUN
ajfa-5884	26	3	has	have	AUX
ajfa-5884	26	4	prompted	prompt	VERB
ajfa-5884	26	5	us	we	PRON
ajfa-5884	26	6	to	to	PART
ajfa-5884	26	7	ask	ask	VERB
ajfa-5884	26	8	the	the	DET
ajfa-5884	26	9	following	follow	VERB
ajfa-5884	26	10	question	question	NOUN
ajfa-5884	26	11	:	:	PUNCT
ajfa-5884	26	12	is	be	AUX
ajfa-5884	26	13	that	that	SCONJ
ajfa-5884	26	14	the	the	DET
ajfa-5884	26	15	compliance	compliance	NOUN
ajfa-5884	26	16	of	of	ADP
ajfa-5884	26	17	methods	method	NOUN
ajfa-5884	26	18	of	of	ADP
ajfa-5884	26	19	implementation	implementation	NOUN
ajfa-5884	26	20	of	of	ADP
ajfa-5884	26	21	ifrs	ifrs	PROPN
ajfa-5884	26	22	with	with	ADP
ajfa-5884	26	23	the	the	DET
ajfa-5884	26	24	ifrs	ifrs	NOUN
ajfa-5884	26	25	issued	issue	VERB
ajfa-5884	26	26	by	by	ADP
ajfa-5884	26	27	the	the	DET
ajfa-5884	26	28	iasb	iasb	ADJ
ajfa-5884	26	29	influences	influence	NOUN
ajfa-5884	26	30	the	the	DET
ajfa-5884	26	31	relevance	relevance	NOUN
ajfa-5884	26	32	of	of	ADP
ajfa-5884	26	33	accounting	accounting	NOUN
ajfa-5884	26	34	information	information	NOUN
ajfa-5884	26	35	?	?	PUNCT
ajfa-5884	27	1	to	to	PART
ajfa-5884	27	2	answer	answer	VERB
ajfa-5884	27	3	this	this	DET
ajfa-5884	27	4	question	question	NOUN
ajfa-5884	27	5	,	,	PUNCT
ajfa-5884	27	6	we	we	PRON
ajfa-5884	27	7	have	have	AUX
ajfa-5884	27	8	examined	examine	VERB
ajfa-5884	27	9	the	the	DET
ajfa-5884	27	10	various	various	ADJ
ajfa-5884	27	11	methods	method	NOUN
ajfa-5884	27	12	of	of	ADP
ajfa-5884	27	13	implementation	implementation	NOUN
ajfa-5884	27	14	of	of	ADP
ajfa-5884	27	15	ifrs	ifrs	NOUN
ajfa-5884	27	16	enunciated	enunciate	VERB
ajfa-5884	27	17	by	by	ADP
ajfa-5884	27	18	zeef	zeef	PROPN
ajfa-5884	27	19	and	and	CCONJ
ajfa-5884	27	20	nobes	nobes	PROPN
ajfa-5884	27	21	(	(	PUNCT
ajfa-5884	27	22	2008	2008	NUM
ajfa-5884	27	23	,	,	PUNCT
ajfa-5884	27	24	2010	2010	NUM
ajfa-5884	27	25	)	)	PUNCT
ajfa-5884	27	26	that	that	SCONJ
ajfa-5884	27	27	we	we	PRON
ajfa-5884	27	28	introduce	introduce	VERB
ajfa-5884	27	29	in	in	ADP
ajfa-5884	27	30	the	the	DET
ajfa-5884	27	31	first	first	ADJ
ajfa-5884	27	32	section	section	NOUN
ajfa-5884	27	33	accompanied	accompany	VERB
ajfa-5884	27	34	by	by	ADP
ajfa-5884	27	35	a	a	DET
ajfa-5884	27	36	review	review	NOUN
ajfa-5884	27	37	of	of	ADP
ajfa-5884	27	38	literature	literature	NOUN
ajfa-5884	27	39	of	of	ADP
ajfa-5884	27	40	studies	study	NOUN
ajfa-5884	27	41	on	on	ADP
ajfa-5884	27	42	the	the	DET
ajfa-5884	27	43	relevance	relevance	NOUN
ajfa-5884	27	44	of	of	ADP
ajfa-5884	27	45	accounting	accounting	NOUN
ajfa-5884	27	46	information	information	NOUN
ajfa-5884	27	47	.	.	PUNCT
ajfa-5884	28	1	through	through	ADP
ajfa-5884	28	2	this	this	DET
ajfa-5884	28	3	literature	literature	NOUN
ajfa-5884	28	4	review	review	NOUN
ajfa-5884	28	5	,	,	PUNCT
ajfa-5884	28	6	we	we	PRON
ajfa-5884	28	7	have	have	AUX
ajfa-5884	28	8	examined	examine	VERB
ajfa-5884	28	9	the	the	DET
ajfa-5884	28	10	different	different	ADJ
ajfa-5884	28	11	models	model	NOUN
ajfa-5884	28	12	used	use	VERB
ajfa-5884	28	13	by	by	ADP
ajfa-5884	28	14	the	the	DET
ajfa-5884	28	15	previous	previous	ADJ
ajfa-5884	28	16	studies	study	NOUN
ajfa-5884	28	17	and	and	CCONJ
ajfa-5884	28	18	have	have	AUX
ajfa-5884	28	19	chosen	choose	VERB
ajfa-5884	28	20	the	the	DET
ajfa-5884	28	21	model	model	NOUN
ajfa-5884	28	22	that	that	PRON
ajfa-5884	28	23	provides	provide	VERB
ajfa-5884	28	24	the	the	DET
ajfa-5884	28	25	best	good	ADJ
ajfa-5884	28	26	results	result	NOUN
ajfa-5884	28	27	in	in	ADP
ajfa-5884	28	28	terms	term	NOUN
ajfa-5884	28	29	of	of	ADP
ajfa-5884	28	30	significance	significance	NOUN
ajfa-5884	28	31	.	.	PUNCT
ajfa-5884	29	1	thus	thus	ADV
ajfa-5884	29	2	,	,	PUNCT
ajfa-5884	29	3	we	we	PRON
ajfa-5884	29	4	have	have	AUX
ajfa-5884	29	5	opted	opt	VERB
ajfa-5884	29	6	for	for	ADP
ajfa-5884	29	7	the	the	DET
ajfa-5884	29	8	model	model	NOUN
ajfa-5884	29	9	of	of	ADP
ajfa-5884	29	10	ohlson	ohlson	NOUN
ajfa-5884	29	11	(	(	PUNCT
ajfa-5884	29	12	1995	1995	NUM
ajfa-5884	29	13	)	)	PUNCT
ajfa-5884	29	14	.	.	PUNCT
ajfa-5884	30	1	next	next	ADV
ajfa-5884	30	2	,	,	PUNCT
ajfa-5884	30	3	we	we	PRON
ajfa-5884	30	4	have	have	AUX
ajfa-5884	30	5	formulated	formulate	VERB
ajfa-5884	30	6	the	the	DET
ajfa-5884	30	7	research	research	NOUN
ajfa-5884	30	8	asian	asian	ADJ
ajfa-5884	30	9	journal	journal	NOUN
ajfa-5884	30	10	of	of	ADP
ajfa-5884	30	11	finance	finance	PROPN
ajfa-5884	30	12	&	&	CCONJ
ajfa-5884	30	13	accounting	accounting	PROPN
ajfa-5884	30	14	issn	issn	PROPN
ajfa-5884	30	15	1946	1946	NUM
ajfa-5884	30	16	-	-	PUNCT
ajfa-5884	30	17	052x	052x	PROPN
ajfa-5884	30	18	2014	2014	NUM
ajfa-5884	30	19	,	,	PUNCT
ajfa-5884	30	20	vol	vol	NOUN
ajfa-5884	30	21	.	.	PROPN
ajfa-5884	30	22	6	6	NUM
ajfa-5884	30	23	,	,	PUNCT
ajfa-5884	30	24	no	no	INTJ
ajfa-5884	30	25	.	.	NOUN
ajfa-5884	30	26	2	2	NUM
ajfa-5884	30	27	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	30	28	219	219	NUM
ajfa-5884	30	29	hypotheses	hypothesis	NOUN
ajfa-5884	30	30	that	that	PRON
ajfa-5884	30	31	we	we	PRON
ajfa-5884	30	32	explain	explain	VERB
ajfa-5884	30	33	in	in	ADP
ajfa-5884	30	34	the	the	DET
ajfa-5884	30	35	third	third	ADJ
ajfa-5884	30	36	section	section	NOUN
ajfa-5884	30	37	.	.	PUNCT
ajfa-5884	31	1	in	in	ADP
ajfa-5884	31	2	the	the	DET
ajfa-5884	31	3	fourth	fourth	ADJ
ajfa-5884	31	4	section	section	NOUN
ajfa-5884	31	5	we	we	PRON
ajfa-5884	31	6	present	present	VERB
ajfa-5884	31	7	the	the	DET
ajfa-5884	31	8	methodology	methodology	NOUN
ajfa-5884	31	9	as	as	ADV
ajfa-5884	31	10	well	well	ADV
ajfa-5884	31	11	as	as	ADP
ajfa-5884	31	12	the	the	DET
ajfa-5884	31	13	sample	sample	NOUN
ajfa-5884	31	14	selected	select	VERB
ajfa-5884	31	15	.	.	PUNCT
ajfa-5884	32	1	this	this	DET
ajfa-5884	32	2	later	later	ADV
ajfa-5884	32	3	is	be	AUX
ajfa-5884	32	4	constituted	constitute	VERB
ajfa-5884	32	5	by	by	ADP
ajfa-5884	32	6	companies	company	NOUN
ajfa-5884	32	7	listed	list	VERB
ajfa-5884	32	8	on	on	ADP
ajfa-5884	32	9	the	the	DET
ajfa-5884	32	10	stock	stock	NOUN
ajfa-5884	32	11	market	market	NOUN
ajfa-5884	32	12	of	of	ADP
ajfa-5884	32	13	six	six	NUM
ajfa-5884	32	14	countries	country	NOUN
ajfa-5884	32	15	that	that	PRON
ajfa-5884	32	16	have	have	AUX
ajfa-5884	32	17	chosen	choose	VERB
ajfa-5884	32	18	different	different	ADJ
ajfa-5884	32	19	methods	method	NOUN
ajfa-5884	32	20	of	of	ADP
ajfa-5884	32	21	implementation	implementation	NOUN
ajfa-5884	32	22	of	of	ADP
ajfa-5884	32	23	ifrs	ifrs	PROPN
ajfa-5884	32	24	.	.	PUNCT
ajfa-5884	33	1	the	the	DET
ajfa-5884	33	2	significant	significant	ADJ
ajfa-5884	33	3	results	result	NOUN
ajfa-5884	33	4	found	find	VERB
ajfa-5884	33	5	that	that	SCONJ
ajfa-5884	33	6	we	we	PRON
ajfa-5884	33	7	report	report	VERB
ajfa-5884	33	8	in	in	ADP
ajfa-5884	33	9	the	the	DET
ajfa-5884	33	10	last	last	ADJ
ajfa-5884	33	11	section	section	NOUN
ajfa-5884	33	12	shows	show	VERB
ajfa-5884	33	13	that	that	SCONJ
ajfa-5884	33	14	the	the	DET
ajfa-5884	33	15	compliance	compliance	NOUN
ajfa-5884	33	16	of	of	ADP
ajfa-5884	33	17	methods	method	NOUN
ajfa-5884	33	18	of	of	ADP
ajfa-5884	33	19	implementation	implementation	NOUN
ajfa-5884	33	20	of	of	ADP
ajfa-5884	33	21	ifrs	ifrs	PROPN
ajfa-5884	33	22	influencesthe	influencesthe	ADJ
ajfa-5884	33	23	relevance	relevance	NOUN
ajfa-5884	33	24	of	of	ADP
ajfa-5884	33	25	accounting	accounting	NOUN
ajfa-5884	33	26	information	information	NOUN
ajfa-5884	33	27	.	.	PUNCT
ajfa-5884	34	1	also	also	ADV
ajfa-5884	34	2	,	,	PUNCT
ajfa-5884	34	3	they	they	PRON
ajfa-5884	34	4	demonstrate	demonstrate	VERB
ajfa-5884	34	5	that	that	SCONJ
ajfa-5884	34	6	the	the	DET
ajfa-5884	34	7	relevance	relevance	NOUN
ajfa-5884	34	8	of	of	ADP
ajfa-5884	34	9	accounting	accounting	NOUN
ajfa-5884	34	10	information	information	NOUN
ajfa-5884	34	11	is	be	AUX
ajfa-5884	34	12	better	well	ADJ
ajfa-5884	34	13	in	in	ADP
ajfa-5884	34	14	countries	country	NOUN
ajfa-5884	34	15	opting	opt	VERB
ajfa-5884	34	16	for	for	ADP
ajfa-5884	34	17	compliant	compliant	ADJ
ajfa-5884	34	18	methods	method	NOUN
ajfa-5884	34	19	of	of	ADP
ajfa-5884	34	20	implementation	implementation	NOUN
ajfa-5884	34	21	of	of	ADP
ajfa-5884	34	22	ifrs	ifrs	PROPN
ajfa-5884	34	23	with	with	ADP
ajfa-5884	34	24	the	the	DET
ajfa-5884	34	25	ifrs	ifrs	NOUN
ajfa-5884	34	26	issued	issue	VERB
ajfa-5884	34	27	by	by	ADP
ajfa-5884	34	28	the	the	DET
ajfa-5884	34	29	iasb	iasb	NOUN
ajfa-5884	34	30	.	.	PUNCT
ajfa-5884	35	1	2	2	X
ajfa-5884	35	2	.	.	X
ajfa-5884	35	3	literature	literature	NOUN
ajfa-5884	35	4	review	review	VERB
ajfa-5884	35	5	2.1	2.1	NUM
ajfa-5884	35	6	.	.	PUNCT
ajfa-5884	36	1	methods	method	NOUN
ajfa-5884	36	2	of	of	ADP
ajfa-5884	36	3	implementation	implementation	NOUN
ajfa-5884	36	4	of	of	ADP
ajfa-5884	36	5	ifrs	ifrs	PROPN
ajfa-5884	36	6	the	the	DET
ajfa-5884	36	7	objective	objective	NOUN
ajfa-5884	36	8	of	of	ADP
ajfa-5884	36	9	the	the	DET
ajfa-5884	36	10	iasb	iasb	NOUN
ajfa-5884	36	11	is	be	AUX
ajfa-5884	36	12	to	to	PART
ajfa-5884	36	13	make	make	VERB
ajfa-5884	36	14	of	of	ADP
ajfa-5884	36	15	ifrs	ifrs	PROPN
ajfa-5884	36	16	an	an	DET
ajfa-5884	36	17	international	international	ADJ
ajfa-5884	36	18	accounting	accounting	NOUN
ajfa-5884	36	19	and	and	CCONJ
ajfa-5884	36	20	financial	financial	ADJ
ajfa-5884	36	21	standards	standard	NOUN
ajfa-5884	36	22	.	.	PUNCT
ajfa-5884	37	1	this	this	PRON
ajfa-5884	37	2	is	be	AUX
ajfa-5884	37	3	practically	practically	ADV
ajfa-5884	37	4	realized	realize	VERB
ajfa-5884	37	5	as	as	SCONJ
ajfa-5884	37	6	enunciated	enunciate	VERB
ajfa-5884	37	7	by	by	ADP
ajfa-5884	37	8	gelard	gelard	PROPN
ajfa-5884	37	9	gilbert	gilbert	PROPN
ajfa-5884	37	10	.	.	PUNCT
ajfa-5884	38	1	indeed	indeed	ADV
ajfa-5884	38	2	,	,	PUNCT
ajfa-5884	38	3	this	this	DET
ajfa-5884	38	4	former	former	ADJ
ajfa-5884	38	5	member	member	NOUN
ajfa-5884	38	6	of	of	ADP
ajfa-5884	38	7	the	the	DET
ajfa-5884	38	8	iasb	iasb	NOUN
ajfa-5884	38	9	made	make	VERB
ajfa-5884	38	10	this	this	DET
ajfa-5884	38	11	statement	statement	NOUN
ajfa-5884	38	12	on	on	ADP
ajfa-5884	38	13	the	the	DET
ajfa-5884	38	14	basis	basis	NOUN
ajfa-5884	38	15	of	of	ADP
ajfa-5884	38	16	results	result	NOUN
ajfa-5884	38	17	of	of	ADP
ajfa-5884	38	18	a	a	DET
ajfa-5884	38	19	study	study	NOUN
ajfa-5884	38	20	published	publish	VERB
ajfa-5884	38	21	by	by	ADP
ajfa-5884	38	22	the	the	DET
ajfa-5884	38	23	ifrs	ifrs	PROPN
ajfa-5884	38	24	foundation	foundation	PROPN
ajfa-5884	38	25	.	.	PUNCT
ajfa-5884	39	1	based	base	VERB
ajfa-5884	39	2	on	on	ADP
ajfa-5884	39	3	the	the	DET
ajfa-5884	39	4	declarations	declaration	NOUN
ajfa-5884	39	5	of	of	ADP
ajfa-5884	39	6	accounting	accounting	NOUN
ajfa-5884	39	7	standards	standard	NOUN
ajfa-5884	39	8	authorities	authority	NOUN
ajfa-5884	39	9	of	of	ADP
ajfa-5884	39	10	122	122	NUM
ajfa-5884	39	11	countries	country	NOUN
ajfa-5884	39	12	,	,	PUNCT
ajfa-5884	39	13	this	this	DET
ajfa-5884	39	14	study	study	NOUN
ajfa-5884	39	15	has	have	AUX
ajfa-5884	39	16	been	be	AUX
ajfa-5884	39	17	established	establish	VERB
ajfa-5884	39	18	under	under	ADP
ajfa-5884	39	19	the	the	DET
ajfa-5884	39	20	direction	direction	NOUN
ajfa-5884	39	21	of	of	ADP
ajfa-5884	39	22	pacter	pacter	NOUN
ajfa-5884	39	23	(	(	PUNCT
ajfa-5884	39	24	2014	2014	NUM
ajfa-5884	39	25	)	)	PUNCT
ajfa-5884	39	26	.	.	PUNCT
ajfa-5884	40	1	it	it	PRON
ajfa-5884	40	2	shows	show	VERB
ajfa-5884	40	3	that	that	SCONJ
ajfa-5884	40	4	the	the	DET
ajfa-5884	40	5	ifrs	ifrs	NOUN
ajfa-5884	40	6	are	be	AUX
ajfa-5884	40	7	today	today	NOUN
ajfa-5884	40	8	'	'	PUNCT
ajfa-5884	40	9	mandatory	mandatory	ADJ
ajfa-5884	40	10	or	or	CCONJ
ajfa-5884	40	11	widely	widely	ADV
ajfa-5884	40	12	used	use	VERB
ajfa-5884	40	13	in	in	ADP
ajfa-5884	40	14	more	more	ADJ
ajfa-5884	40	15	than	than	ADP
ajfa-5884	40	16	115	115	NUM
ajfa-5884	40	17	countries	country	NOUN
ajfa-5884	40	18	around	around	ADP
ajfa-5884	40	19	the	the	DET
ajfa-5884	40	20	world	world	NOUN
ajfa-5884	40	21	.	.	PUNCT
ajfa-5884	41	1	according	accord	VERB
ajfa-5884	41	2	to	to	ADP
ajfa-5884	41	3	the	the	DET
ajfa-5884	41	4	results	result	NOUN
ajfa-5884	41	5	found	find	VERB
ajfa-5884	41	6	,	,	PUNCT
ajfa-5884	41	7	from	from	ADP
ajfa-5884	41	8	122	122	NUM
ajfa-5884	41	9	countries	country	NOUN
ajfa-5884	41	10	,	,	PUNCT
ajfa-5884	41	11	101	101	NUM
ajfa-5884	41	12	require	require	VERB
ajfa-5884	41	13	the	the	DET
ajfa-5884	41	14	use	use	NOUN
ajfa-5884	41	15	of	of	ADP
ajfa-5884	41	16	ifrs	ifrs	NOUN
ajfa-5884	41	17	for	for	ADP
ajfa-5884	41	18	all	all	DET
ajfa-5884	41	19	or	or	CCONJ
ajfa-5884	41	20	almost	almost	ADV
ajfa-5884	41	21	all	all	PRON
ajfa-5884	41	22	domestic	domestic	ADJ
ajfa-5884	41	23	public	public	ADJ
ajfa-5884	41	24	interest	interest	NOUN
ajfa-5884	41	25	entities	entity	NOUN
ajfa-5884	41	26	(	(	PUNCT
ajfa-5884	41	27	listed	list	VERB
ajfa-5884	41	28	companies	company	NOUN
ajfa-5884	41	29	and	and	CCONJ
ajfa-5884	41	30	financial	financial	ADJ
ajfa-5884	41	31	institutions	institution	NOUN
ajfa-5884	41	32	)	)	PUNCT
ajfa-5884	41	33	.	.	PUNCT
ajfa-5884	42	1	some	some	DET
ajfa-5884	42	2	countries	country	NOUN
ajfa-5884	42	3	,	,	PUNCT
ajfa-5884	42	4	such	such	ADJ
ajfa-5884	42	5	as	as	ADP
ajfa-5884	42	6	australia	australia	PROPN
ajfa-5884	42	7	,	,	PUNCT
ajfa-5884	42	8	new	new	PROPN
ajfa-5884	42	9	zealand	zealand	PROPN
ajfa-5884	42	10	and	and	CCONJ
ajfa-5884	42	11	hong	hong	PROPN
ajfa-5884	42	12	kong	kong	PROPN
ajfa-5884	42	13	have	have	AUX
ajfa-5884	42	14	adopted	adopt	VERB
ajfa-5884	42	15	the	the	DET
ajfa-5884	42	16	ifrs	ifrs	NOUN
ajfa-5884	42	17	as	as	ADP
ajfa-5884	42	18	national	national	ADJ
ajfa-5884	42	19	standards	standard	NOUN
ajfa-5884	42	20	.	.	PUNCT
ajfa-5884	43	1	two	two	NUM
ajfa-5884	43	2	additional	additional	ADJ
ajfa-5884	43	3	countries	country	NOUN
ajfa-5884	43	4	,	,	PUNCT
ajfa-5884	43	5	indonesia	indonesia	PROPN
ajfa-5884	43	6	and	and	CCONJ
ajfa-5884	43	7	thailand	thailand	PROPN
ajfa-5884	43	8	,	,	PUNCT
ajfa-5884	43	9	are	be	AUX
ajfa-5884	43	10	in	in	ADP
ajfa-5884	43	11	the	the	DET
ajfa-5884	43	12	process	process	NOUN
ajfa-5884	43	13	of	of	ADP
ajfa-5884	43	14	adoption	adoption	NOUN
ajfa-5884	43	15	of	of	ADP
ajfa-5884	43	16	ifrs	ifrs	PROPN
ajfa-5884	43	17	.	.	PUNCT
ajfa-5884	44	1	in	in	ADP
ajfa-5884	44	2	addition	addition	NOUN
ajfa-5884	44	3	to	to	ADP
ajfa-5884	44	4	101	101	NUM
ajfa-5884	44	5	countries	country	NOUN
ajfa-5884	44	6	,	,	PUNCT
ajfa-5884	44	7	10	10	NUM
ajfa-5884	44	8	countries	country	NOUN
ajfa-5884	44	9	including	include	VERB
ajfa-5884	44	10	india	india	PROPN
ajfa-5884	44	11	,	,	PUNCT
ajfa-5884	44	12	japan	japan	PROPN
ajfa-5884	44	13	,	,	PUNCT
ajfa-5884	44	14	switzerland	switzerland	PROPN
ajfa-5884	44	15	and	and	CCONJ
ajfa-5884	44	16	singapore	singapore	PROPN
ajfa-5884	44	17	allow	allow	VERB
ajfa-5884	44	18	but	but	CCONJ
ajfa-5884	44	19	not	not	PART
ajfa-5884	44	20	require	require	VERB
ajfa-5884	44	21	the	the	DET
ajfa-5884	44	22	use	use	NOUN
ajfa-5884	44	23	of	of	ADP
ajfa-5884	44	24	ifrs	ifrs	PROPN
ajfa-5884	44	25	.	.	PUNCT
ajfa-5884	45	1	saudi	saudi	PROPN
ajfa-5884	45	2	arabia	arabia	PROPN
ajfa-5884	45	3	and	and	CCONJ
ajfa-5884	45	4	uzbekistan	uzbekistan	PROPN
ajfa-5884	45	5	require	require	VERB
ajfa-5884	45	6	the	the	DET
ajfa-5884	45	7	ifrs	ifrs	NOUN
ajfa-5884	45	8	only	only	ADV
ajfa-5884	45	9	for	for	ADP
ajfa-5884	45	10	the	the	DET
ajfa-5884	45	11	financial	financial	ADJ
ajfa-5884	45	12	institutions	institution	NOUN
ajfa-5884	45	13	.	.	PUNCT
ajfa-5884	46	1	in	in	ADP
ajfa-5884	46	2	terms	term	NOUN
ajfa-5884	46	3	of	of	ADP
ajfa-5884	46	4	number	number	NOUN
ajfa-5884	46	5	of	of	ADP
ajfa-5884	46	6	companies	company	NOUN
ajfa-5884	46	7	adopting	adopt	VERB
ajfa-5884	46	8	the	the	DET
ajfa-5884	46	9	ifrs	ifrs	NOUN
ajfa-5884	46	10	,	,	PUNCT
ajfa-5884	46	11	it	it	PRON
ajfa-5884	46	12	is	be	AUX
ajfa-5884	46	13	very	very	ADV
ajfa-5884	46	14	difficult	difficult	ADJ
ajfa-5884	46	15	to	to	PART
ajfa-5884	46	16	get	get	VERB
ajfa-5884	46	17	statistics	statistic	NOUN
ajfa-5884	46	18	.	.	PUNCT
ajfa-5884	47	1	in	in	ADP
ajfa-5884	47	2	addition	addition	NOUN
ajfa-5884	47	3	to	to	ADP
ajfa-5884	47	4	the	the	DET
ajfa-5884	47	5	8,000	8,000	NUM
ajfa-5884	47	6	listed	list	VERB
ajfa-5884	47	7	companies	company	NOUN
ajfa-5884	47	8	of	of	ADP
ajfa-5884	47	9	europe	europe	PROPN
ajfa-5884	47	10	and	and	CCONJ
ajfa-5884	47	11	the	the	DET
ajfa-5884	47	12	many	many	ADJ
ajfa-5884	47	13	foreign	foreign	ADJ
ajfa-5884	47	14	companies	company	NOUN
ajfa-5884	47	15	listed	list	VERB
ajfa-5884	47	16	on	on	ADP
ajfa-5884	47	17	the	the	DET
ajfa-5884	47	18	u.s	u.s	PROPN
ajfa-5884	47	19	.	.	PROPN
ajfa-5884	47	20	market	market	NOUN
ajfa-5884	47	21	that	that	PRON
ajfa-5884	47	22	use	use	VERB
ajfa-5884	47	23	the	the	DET
ajfa-5884	47	24	ifrs	ifrs	NOUN
ajfa-5884	47	25	,	,	PUNCT
ajfa-5884	47	26	the	the	DET
ajfa-5884	47	27	other	other	ADJ
ajfa-5884	47	28	entities	entity	NOUN
ajfa-5884	47	29	which	which	PRON
ajfa-5884	47	30	are	be	AUX
ajfa-5884	47	31	unlisted	unliste	VERB
ajfa-5884	47	32	and	and	CCONJ
ajfa-5884	47	33	who	who	PRON
ajfa-5884	47	34	have	have	AUX
ajfa-5884	47	35	also	also	ADV
ajfa-5884	47	36	adopted	adopt	VERB
ajfa-5884	47	37	the	the	DET
ajfa-5884	47	38	ifrs	ifrs	NOUN
ajfa-5884	47	39	make	make	VERB
ajfa-5884	47	40	this	this	DET
ajfa-5884	47	41	operation	operation	NOUN
ajfa-5884	47	42	difficult	difficult	ADJ
ajfa-5884	47	43	to	to	PART
ajfa-5884	47	44	establish	establish	VERB
ajfa-5884	47	45	.	.	PUNCT
ajfa-5884	48	1	in	in	ADP
ajfa-5884	48	2	fact	fact	NOUN
ajfa-5884	48	3	,	,	PUNCT
ajfa-5884	48	4	it	it	PRON
ajfa-5884	48	5	requires	require	VERB
ajfa-5884	48	6	making	make	VERB
ajfa-5884	48	7	a	a	DET
ajfa-5884	48	8	detailed	detailed	ADJ
ajfa-5884	48	9	analysis	analysis	NOUN
ajfa-5884	48	10	by	by	ADP
ajfa-5884	48	11	country	country	NOUN
ajfa-5884	48	12	.	.	PUNCT
ajfa-5884	49	1	in	in	ADP
ajfa-5884	49	2	terms	term	NOUN
ajfa-5884	49	3	of	of	ADP
ajfa-5884	49	4	companies	company	NOUN
ajfa-5884	49	5	concerned	concern	VERB
ajfa-5884	49	6	by	by	ADP
ajfa-5884	49	7	the	the	DET
ajfa-5884	49	8	implementation	implementation	NOUN
ajfa-5884	49	9	of	of	ADP
ajfa-5884	49	10	ifrs	ifrs	PROPN
ajfa-5884	49	11	,	,	PUNCT
ajfa-5884	49	12	most	most	ADJ
ajfa-5884	49	13	of	of	ADP
ajfa-5884	49	14	countries	country	NOUN
ajfa-5884	49	15	that	that	PRON
ajfa-5884	49	16	have	have	AUX
ajfa-5884	49	17	required	require	VERB
ajfa-5884	49	18	the	the	DET
ajfa-5884	49	19	ifrs	ifrs	NOUN
ajfa-5884	49	20	,	,	PUNCT
ajfa-5884	49	21	have	have	AUX
ajfa-5884	49	22	made	make	VERB
ajfa-5884	49	23	this	this	DET
ajfa-5884	49	24	requirement	requirement	NOUN
ajfa-5884	49	25	for	for	ADP
ajfa-5884	49	26	the	the	DET
ajfa-5884	49	27	listed	list	VERB
ajfa-5884	49	28	companies	company	NOUN
ajfa-5884	49	29	(	(	PUNCT
ajfa-5884	49	30	excluding	exclude	VERB
ajfa-5884	49	31	some	some	DET
ajfa-5884	49	32	financial	financial	ADJ
ajfa-5884	49	33	institutions	institution	NOUN
ajfa-5884	49	34	)	)	PUNCT
ajfa-5884	49	35	.	.	PUNCT
ajfa-5884	50	1	also	also	ADV
ajfa-5884	50	2	,	,	PUNCT
ajfa-5884	50	3	over	over	ADP
ajfa-5884	50	4	90	90	NUM
ajfa-5884	50	5	%	%	NOUN
ajfa-5884	50	6	of	of	ADP
ajfa-5884	50	7	the	the	DET
ajfa-5884	50	8	101	101	NUM
ajfa-5884	50	9	countries	country	NOUN
ajfa-5884	50	10	that	that	PRON
ajfa-5884	50	11	require	require	VERB
ajfa-5884	50	12	the	the	DET
ajfa-5884	50	13	ifrs	ifrs	NOUN
ajfa-5884	50	14	for	for	ADP
ajfa-5884	50	15	listed	list	VERB
ajfa-5884	50	16	companies	company	NOUN
ajfa-5884	50	17	require	require	VERB
ajfa-5884	50	18	or	or	CCONJ
ajfa-5884	50	19	permit	permit	VERB
ajfa-5884	50	20	these	these	DET
ajfa-5884	50	21	standards	standard	NOUN
ajfa-5884	50	22	for	for	ADP
ajfa-5884	50	23	most	most	ADJ
ajfa-5884	50	24	unlisted	unlisted	ADJ
ajfa-5884	50	25	companies	company	NOUN
ajfa-5884	50	26	.	.	PUNCT
ajfa-5884	51	1	concerning	concern	VERB
ajfa-5884	51	2	the	the	DET
ajfa-5884	51	3	ifrs	ifrs	PROPN
ajfa-5884	51	4	for	for	ADP
ajfa-5884	51	5	smes	sme	NOUN
ajfa-5884	51	6	,	,	PUNCT
ajfa-5884	51	7	the	the	DET
ajfa-5884	51	8	analysis	analysis	NOUN
ajfa-5884	51	9	of	of	ADP
ajfa-5884	51	10	the	the	DET
ajfa-5884	51	11	report	report	NOUN
ajfa-5884	51	12	published	publish	VERB
ajfa-5884	51	13	by	by	ADP
ajfa-5884	51	14	the	the	DET
ajfa-5884	51	15	ifrs	ifrs	PROPN
ajfa-5884	51	16	foundation	foundation	PROPN
ajfa-5884	51	17	reveals	reveal	VERB
ajfa-5884	51	18	that	that	SCONJ
ajfa-5884	51	19	57	57	NUM
ajfa-5884	51	20	out	out	ADP
ajfa-5884	51	21	of	of	ADP
ajfa-5884	51	22	the	the	DET
ajfa-5884	51	23	122	122	NUM
ajfa-5884	51	24	countries	country	NOUN
ajfa-5884	51	25	require	require	VERB
ajfa-5884	51	26	or	or	CCONJ
ajfa-5884	51	27	permit	permit	VERB
ajfa-5884	51	28	the	the	DET
ajfa-5884	51	29	norm	norm	NOUN
ajfa-5884	51	30	ifrs	ifrs	NOUN
ajfa-5884	51	31	for	for	ADP
ajfa-5884	51	32	smes	sme	NOUN
ajfa-5884	51	33	and	and	CCONJ
ajfa-5884	51	34	16	16	NUM
ajfa-5884	51	35	other	other	ADJ
ajfa-5884	51	36	countries	country	NOUN
ajfa-5884	51	37	are	be	AUX
ajfa-5884	51	38	currently	currently	ADV
ajfa-5884	51	39	considering	consider	VERB
ajfa-5884	51	40	this	this	DET
ajfa-5884	51	41	option	option	NOUN
ajfa-5884	51	42	.	.	PUNCT
ajfa-5884	52	1	also	also	ADV
ajfa-5884	52	2	,	,	PUNCT
ajfa-5884	52	3	the	the	DET
ajfa-5884	52	4	content	content	NOUN
ajfa-5884	52	5	analysis	analysis	NOUN
ajfa-5884	52	6	of	of	ADP
ajfa-5884	52	7	report	report	NOUN
ajfa-5884	52	8	of	of	ADP
ajfa-5884	52	9	the	the	DET
ajfa-5884	52	10	ifrs	ifrs	PROPN
ajfa-5884	52	11	foundation	foundation	PROPN
ajfa-5884	52	12	shows	show	VERB
ajfa-5884	52	13	that	that	SCONJ
ajfa-5884	52	14	a	a	DET
ajfa-5884	52	15	large	large	ADJ
ajfa-5884	52	16	part	part	NOUN
ajfa-5884	52	17	of	of	ADP
ajfa-5884	52	18	countries	country	NOUN
ajfa-5884	52	19	that	that	PRON
ajfa-5884	52	20	have	have	AUX
ajfa-5884	52	21	adopted	adopt	VERB
ajfa-5884	52	22	the	the	DET
ajfa-5884	52	23	ifrs	ifrs	NOUN
ajfa-5884	52	24	,	,	PUNCT
ajfa-5884	52	25	have	have	AUX
ajfa-5884	52	26	made	make	VERB
ajfa-5884	52	27	very	very	ADV
ajfa-5884	52	28	few	few	ADJ
ajfa-5884	52	29	changes	change	NOUN
ajfa-5884	52	30	to	to	ADP
ajfa-5884	52	31	the	the	DET
ajfa-5884	52	32	text	text	NOUN
ajfa-5884	52	33	produced	produce	VERB
ajfa-5884	52	34	by	by	ADP
ajfa-5884	52	35	the	the	DET
ajfa-5884	52	36	iasb	iasb	NOUN
ajfa-5884	52	37	.	.	PUNCT
ajfa-5884	53	1	these	these	DET
ajfa-5884	53	2	changes	change	NOUN
ajfa-5884	53	3	are	be	AUX
ajfa-5884	53	4	often	often	ADV
ajfa-5884	53	5	considered	consider	VERB
ajfa-5884	53	6	temporary	temporary	ADJ
ajfa-5884	53	7	,	,	PUNCT
ajfa-5884	53	8	as	as	SCONJ
ajfa-5884	53	9	is	be	AUX
ajfa-5884	53	10	the	the	DET
ajfa-5884	53	11	case	case	NOUN
ajfa-5884	53	12	in	in	ADP
ajfa-5884	53	13	europe	europe	PROPN
ajfa-5884	53	14	concerning	concern	VERB
ajfa-5884	53	15	the	the	DET
ajfa-5884	53	16	ias	ias	PROPN
ajfa-5884	53	17	39	39	NUM
ajfa-5884	53	18	underlined	underline	VERB
ajfa-5884	53	19	by	by	ADP
ajfa-5884	53	20	the	the	DET
ajfa-5884	53	21	former	former	ADJ
ajfa-5884	53	22	member	member	NOUN
ajfa-5884	53	23	of	of	ADP
ajfa-5884	53	24	the	the	DET
ajfa-5884	53	25	iasb	iasb	ADJ
ajfa-5884	53	26	gilbert	gilbert	PROPN
ajfa-5884	53	27	gelard	gelard	PROPN
ajfa-5884	53	28	.	.	PUNCT
ajfa-5884	54	1	in	in	ADP
ajfa-5884	54	2	addition	addition	NOUN
ajfa-5884	54	3	,	,	PUNCT
ajfa-5884	54	4	the	the	DET
ajfa-5884	54	5	asian	asian	ADJ
ajfa-5884	54	6	journal	journal	NOUN
ajfa-5884	54	7	of	of	ADP
ajfa-5884	54	8	finance	finance	PROPN
ajfa-5884	54	9	&	&	CCONJ
ajfa-5884	54	10	accounting	accounting	PROPN
ajfa-5884	54	11	issn	issn	PROPN
ajfa-5884	54	12	1946	1946	NUM
ajfa-5884	54	13	-	-	PUNCT
ajfa-5884	54	14	052x	052x	PROPN
ajfa-5884	54	15	2014	2014	NUM
ajfa-5884	54	16	,	,	PUNCT
ajfa-5884	54	17	vol	vol	NOUN
ajfa-5884	54	18	.	.	PROPN
ajfa-5884	54	19	6	6	NUM
ajfa-5884	54	20	,	,	PUNCT
ajfa-5884	54	21	no	no	INTJ
ajfa-5884	54	22	.	.	NOUN
ajfa-5884	54	23	2	2	NUM
ajfa-5884	54	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	54	25	220	220	NUM
ajfa-5884	54	26	report	report	NOUN
ajfa-5884	54	27	of	of	ADP
ajfa-5884	54	28	the	the	DET
ajfa-5884	54	29	ifrs	ifrs	PROPN
ajfa-5884	54	30	foundation	foundation	PROPN
ajfa-5884	54	31	stipulates	stipulate	VERB
ajfa-5884	54	32	that	that	SCONJ
ajfa-5884	54	33	some	some	DET
ajfa-5884	54	34	countries	country	NOUN
ajfa-5884	54	35	or	or	CCONJ
ajfa-5884	54	36	regions	region	NOUN
ajfa-5884	54	37	have	have	AUX
ajfa-5884	54	38	differed	differ	VERB
ajfa-5884	54	39	the	the	DET
ajfa-5884	54	40	dates	date	NOUN
ajfa-5884	54	41	of	of	ADP
ajfa-5884	54	42	application	application	NOUN
ajfa-5884	54	43	of	of	ADP
ajfa-5884	54	44	certain	certain	ADJ
ajfa-5884	54	45	standards	standard	NOUN
ajfa-5884	54	46	,	,	PUNCT
ajfa-5884	54	47	in	in	ADP
ajfa-5884	54	48	particular	particular	ADJ
ajfa-5884	54	49	the	the	DET
ajfa-5884	54	50	recent	recent	ADJ
ajfa-5884	54	51	ifrs	ifrs	NOUN
ajfa-5884	54	52	10	10	NUM
ajfa-5884	54	53	,	,	PUNCT
ajfa-5884	54	54	ifrs	ifrs	NOUN
ajfa-5884	54	55	11	11	NUM
ajfa-5884	54	56	and	and	CCONJ
ajfa-5884	54	57	the	the	DET
ajfa-5884	54	58	ifrs	ifrs	PROPN
ajfa-5884	54	59	12	12	NUM
ajfa-5884	54	60	.	.	PUNCT
ajfa-5884	55	1	in	in	ADP
ajfa-5884	55	2	terms	term	NOUN
ajfa-5884	55	3	of	of	ADP
ajfa-5884	55	4	methods	method	NOUN
ajfa-5884	55	5	of	of	ADP
ajfa-5884	55	6	implementation	implementation	NOUN
ajfa-5884	55	7	of	of	ADP
ajfa-5884	55	8	ifrs	ifrs	PROPN
ajfa-5884	55	9	,	,	PUNCT
ajfa-5884	55	10	zeef	zeef	PROPN
ajfa-5884	55	11	and	and	CCONJ
ajfa-5884	55	12	nobes	nobes	PROPN
ajfa-5884	55	13	(	(	PUNCT
ajfa-5884	55	14	2010	2010	NUM
ajfa-5884	55	15	)	)	PUNCT
ajfa-5884	55	16	have	have	AUX
ajfa-5884	55	17	established	establish	VERB
ajfa-5884	55	18	a	a	DET
ajfa-5884	55	19	classification	classification	NOUN
ajfa-5884	55	20	of	of	ADP
ajfa-5884	55	21	these	these	DET
ajfa-5884	55	22	methods	method	NOUN
ajfa-5884	55	23	for	for	ADP
ajfa-5884	55	24	listed	list	VERB
ajfa-5884	55	25	companies	company	NOUN
ajfa-5884	55	26	and	and	CCONJ
ajfa-5884	55	27	have	have	AUX
ajfa-5884	55	28	retained	retain	VERB
ajfa-5884	55	29	four	four	NUM
ajfa-5884	55	30	methods	method	NOUN
ajfa-5884	55	31	of	of	ADP
ajfa-5884	55	32	implementation	implementation	NOUN
ajfa-5884	55	33	.	.	PUNCT
ajfa-5884	56	1	thus	thus	ADV
ajfa-5884	56	2	,	,	PUNCT
ajfa-5884	56	3	according	accord	VERB
ajfa-5884	56	4	to	to	ADP
ajfa-5884	56	5	these	these	DET
ajfa-5884	56	6	authors	author	NOUN
ajfa-5884	56	7	the	the	DET
ajfa-5884	56	8	implementation	implementation	NOUN
ajfa-5884	56	9	of	of	ADP
ajfa-5884	56	10	ifrs	ifrs	PROPN
ajfa-5884	56	11	conducted	conduct	VERB
ajfa-5884	56	12	in	in	ADP
ajfa-5884	56	13	south	south	PROPN
ajfa-5884	56	14	africa	africa	PROPN
ajfa-5884	56	15	and	and	CCONJ
ajfa-5884	56	16	israel	israel	PROPN
ajfa-5884	56	17	is	be	AUX
ajfa-5884	56	18	an	an	DET
ajfa-5884	56	19	implementation	implementation	NOUN
ajfa-5884	56	20	“	"	PUNCT
ajfa-5884	56	21	due	due	ADJ
ajfa-5884	56	22	process	process	NOUN
ajfa-5884	56	23	”	"	PUNCT
ajfa-5884	56	24	.	.	PUNCT
ajfa-5884	57	1	it	it	PRON
ajfa-5884	57	2	is	be	AUX
ajfa-5884	57	3	the	the	DET
ajfa-5884	57	4	most	most	ADV
ajfa-5884	57	5	advanced	advanced	ADJ
ajfa-5884	57	6	level	level	NOUN
ajfa-5884	57	7	of	of	ADP
ajfa-5884	57	8	implementation	implementation	NOUN
ajfa-5884	57	9	and	and	CCONJ
ajfa-5884	57	10	the	the	DET
ajfa-5884	57	11	most	most	ADV
ajfa-5884	57	12	fairly	fairly	ADV
ajfa-5884	57	13	close	close	ADJ
ajfa-5884	57	14	to	to	ADP
ajfa-5884	57	15	ifrs	ifrs	NOUN
ajfa-5884	57	16	issued	issue	VERB
ajfa-5884	57	17	by	by	ADP
ajfa-5884	57	18	the	the	DET
ajfa-5884	57	19	iasb	iasb	NOUN
ajfa-5884	57	20	.	.	PUNCT
ajfa-5884	58	1	by	by	ADP
ajfa-5884	58	2	this	this	DET
ajfa-5884	58	3	method	method	NOUN
ajfa-5884	58	4	,	,	PUNCT
ajfa-5884	58	5	the	the	DET
ajfa-5884	58	6	standards	standard	NOUN
ajfa-5884	58	7	published	publish	VERB
ajfa-5884	58	8	by	by	ADP
ajfa-5884	58	9	the	the	DET
ajfa-5884	58	10	process	process	NOUN
ajfa-5884	58	11	are	be	AUX
ajfa-5884	58	12	automatically	automatically	ADV
ajfa-5884	58	13	adopted	adopt	VERB
ajfa-5884	58	14	by	by	ADP
ajfa-5884	58	15	the	the	DET
ajfa-5884	58	16	country	country	NOUN
ajfa-5884	58	17	and	and	CCONJ
ajfa-5884	58	18	applied	apply	VERB
ajfa-5884	58	19	by	by	ADP
ajfa-5884	58	20	the	the	DET
ajfa-5884	58	21	firms	firm	NOUN
ajfa-5884	58	22	concerned	concern	VERB
ajfa-5884	58	23	.	.	PUNCT
ajfa-5884	59	1	the	the	DET
ajfa-5884	59	2	second	second	ADJ
ajfa-5884	59	3	method	method	NOUN
ajfa-5884	59	4	of	of	ADP
ajfa-5884	59	5	implementation	implementation	NOUN
ajfa-5884	59	6	of	of	ADP
ajfa-5884	59	7	ifrs	ifrs	PROPN
ajfa-5884	59	8	is	be	AUX
ajfa-5884	59	9	called	call	VERB
ajfa-5884	59	10	“	"	PUNCT
ajfa-5884	59	11	standard	standard	NOUN
ajfa-5884	59	12	by	by	ADP
ajfa-5884	59	13	standard	standard	NOUN
ajfa-5884	59	14	”	"	PUNCT
ajfa-5884	59	15	.	.	PUNCT
ajfa-5884	60	1	this	this	DET
ajfa-5884	60	2	latter	latter	ADJ
ajfa-5884	60	3	is	be	AUX
ajfa-5884	60	4	divided	divide	VERB
ajfa-5884	60	5	into	into	ADP
ajfa-5884	60	6	3	3	NUM
ajfa-5884	60	7	sub	sub	NOUN
ajfa-5884	60	8	-	-	NOUN
ajfa-5884	60	9	methods	method	NOUN
ajfa-5884	60	10	:	:	PUNCT
ajfa-5884	60	11	the	the	DET
ajfa-5884	60	12	first	first	ADJ
ajfa-5884	60	13	one	one	NOUN
ajfa-5884	60	14	is	be	AUX
ajfa-5884	60	15	called	call	VERB
ajfa-5884	60	16	“	"	PUNCT
ajfa-5884	60	17	ifrs	ifrs	NOUN
ajfa-5884	60	18	as	as	SCONJ
ajfa-5884	60	19	issued	issue	VERB
ajfa-5884	60	20	by	by	ADP
ajfa-5884	60	21	the	the	DET
ajfa-5884	60	22	iasb	iasb	NOUN
ajfa-5884	60	23	”	"	PUNCT
ajfa-5884	60	24	.	.	PUNCT
ajfa-5884	61	1	it	it	PRON
ajfa-5884	61	2	is	be	AUX
ajfa-5884	61	3	considered	consider	VERB
ajfa-5884	61	4	as	as	ADP
ajfa-5884	61	5	conform	conform	NOUN
ajfa-5884	61	6	to	to	ADP
ajfa-5884	61	7	ifrs	ifrs	PROPN
ajfa-5884	61	8	issued	issue	VERB
ajfa-5884	61	9	by	by	ADP
ajfa-5884	61	10	the	the	DET
ajfa-5884	61	11	iasb	iasb	NOUN
ajfa-5884	61	12	and	and	CCONJ
ajfa-5884	61	13	consists	consist	VERB
ajfa-5884	61	14	in	in	ADP
ajfa-5884	61	15	the	the	DET
ajfa-5884	61	16	adoption	adoption	NOUN
ajfa-5884	61	17	of	of	ADP
ajfa-5884	61	18	ifrs	ifrs	NOUN
ajfa-5884	61	19	published	publish	VERB
ajfa-5884	61	20	by	by	ADP
ajfa-5884	61	21	the	the	DET
ajfa-5884	61	22	international	international	ADJ
ajfa-5884	61	23	normalizer	normalizer	PROPN
ajfa-5884	61	24	after	after	ADP
ajfa-5884	61	25	an	an	DET
ajfa-5884	61	26	automatic	automatic	ADJ
ajfa-5884	61	27	passage	passage	NOUN
ajfa-5884	61	28	through	through	ADP
ajfa-5884	61	29	the	the	DET
ajfa-5884	61	30	regulation	regulation	NOUN
ajfa-5884	61	31	.	.	PUNCT
ajfa-5884	62	1	the	the	DET
ajfa-5884	62	2	only	only	ADJ
ajfa-5884	62	3	example	example	NOUN
ajfa-5884	62	4	given	give	VERB
ajfa-5884	62	5	by	by	ADP
ajfa-5884	62	6	the	the	DET
ajfa-5884	62	7	authors	author	NOUN
ajfa-5884	62	8	is	be	AUX
ajfa-5884	62	9	the	the	DET
ajfa-5884	62	10	canada	canada	PROPN
ajfa-5884	62	11	.	.	PUNCT
ajfa-5884	63	1	the	the	DET
ajfa-5884	63	2	second	second	ADJ
ajfa-5884	63	3	sub	sub	NOUN
ajfa-5884	63	4	-	-	NOUN
ajfa-5884	63	5	method	method	NOUN
ajfa-5884	63	6	is	be	AUX
ajfa-5884	63	7	called	call	VERB
ajfa-5884	63	8	“	"	PUNCT
ajfa-5884	63	9	fully	fully	ADV
ajfa-5884	63	10	converged	converge	VERB
ajfa-5884	63	11	with	with	ADP
ajfa-5884	63	12	ifrs	ifrs	NOUN
ajfa-5884	63	13	”	"	PUNCT
ajfa-5884	63	14	.	.	PUNCT
ajfa-5884	64	1	it	it	PRON
ajfa-5884	64	2	is	be	AUX
ajfa-5884	64	3	adopted	adopt	VERB
ajfa-5884	64	4	in	in	ADP
ajfa-5884	64	5	australia	australia	PROPN
ajfa-5884	64	6	,	,	PUNCT
ajfa-5884	64	7	new	new	PROPN
ajfa-5884	64	8	zealand	zealand	PROPN
ajfa-5884	64	9	and	and	CCONJ
ajfa-5884	64	10	honk	honk	VERB
ajfa-5884	64	11	kong	kong	PROPN
ajfa-5884	64	12	and	and	CCONJ
ajfa-5884	64	13	consists	consist	VERB
ajfa-5884	64	14	on	on	ADP
ajfa-5884	64	15	making	make	VERB
ajfa-5884	64	16	a	a	DET
ajfa-5884	64	17	complete	complete	ADJ
ajfa-5884	64	18	convergence	convergence	NOUN
ajfa-5884	64	19	of	of	ADP
ajfa-5884	64	20	national	national	ADJ
ajfa-5884	64	21	standards	standard	NOUN
ajfa-5884	64	22	with	with	ADP
ajfa-5884	64	23	ifrs	ifrs	PROPN
ajfa-5884	64	24	.	.	PUNCT
ajfa-5884	65	1	the	the	DET
ajfa-5884	65	2	third	third	ADJ
ajfa-5884	65	3	sub	sub	NOUN
ajfa-5884	65	4	-method	-method	NOUN
ajfa-5884	65	5	called	call	VERB
ajfa-5884	65	6	“	"	PUNCT
ajfa-5884	65	7	as	as	SCONJ
ajfa-5884	65	8	issued	issue	VERB
ajfa-5884	65	9	by	by	ADP
ajfa-5884	65	10	the	the	DET
ajfa-5884	65	11	iasb	iasb	NOUN
ajfa-5884	65	12	with	with	ADP
ajfa-5884	65	13	deletions	deletion	NOUN
ajfa-5884	65	14	”	"	PUNCT
ajfa-5884	65	15	consists	consist	VERB
ajfa-5884	65	16	on	on	ADP
ajfa-5884	65	17	the	the	DET
ajfa-5884	65	18	application	application	NOUN
ajfa-5884	65	19	of	of	ADP
ajfa-5884	65	20	standards	standard	NOUN
ajfa-5884	65	21	adopted	adopt	VERB
ajfa-5884	65	22	locally	locally	ADV
ajfa-5884	65	23	.	.	PUNCT
ajfa-5884	66	1	it	it	PRON
ajfa-5884	66	2	is	be	AUX
ajfa-5884	66	3	considered	consider	VERB
ajfa-5884	66	4	by	by	ADP
ajfa-5884	66	5	zeef	zeef	PROPN
ajfa-5884	66	6	and	and	CCONJ
ajfa-5884	66	7	nobes	nobe	NOUN
ajfa-5884	66	8	as	as	SCONJ
ajfa-5884	66	9	possibly	possibly	ADV
ajfa-5884	66	10	conform	conform	VERB
ajfa-5884	66	11	to	to	ADP
ajfa-5884	66	12	ifrs	ifrs	PROPN
ajfa-5884	66	13	issued	issue	VERB
ajfa-5884	66	14	by	by	ADP
ajfa-5884	66	15	the	the	DET
ajfa-5884	66	16	iasb	iasb	NOUN
ajfa-5884	66	17	.	.	PUNCT
ajfa-5884	67	1	the	the	DET
ajfa-5884	67	2	third	third	ADJ
ajfa-5884	67	3	method	method	NOUN
ajfa-5884	67	4	of	of	ADP
ajfa-5884	67	5	implementation	implementation	NOUN
ajfa-5884	67	6	of	of	ADP
ajfa-5884	67	7	ifrs	ifrs	NOUN
ajfa-5884	67	8	is	be	AUX
ajfa-5884	67	9	adopted	adopt	VERB
ajfa-5884	67	10	in	in	ADP
ajfa-5884	67	11	switzerland	switzerland	PROPN
ajfa-5884	67	12	and	and	CCONJ
ajfa-5884	67	13	named	name	VERB
ajfa-5884	67	14	“	"	PUNCT
ajfa-5884	67	15	optional	optional	ADJ
ajfa-5884	67	16	”	"	PUNCT
ajfa-5884	67	17	method	method	NOUN
ajfa-5884	67	18	.	.	PUNCT
ajfa-5884	68	1	it	it	PRON
ajfa-5884	68	2	aims	aim	VERB
ajfa-5884	68	3	to	to	PART
ajfa-5884	68	4	provide	provide	VERB
ajfa-5884	68	5	to	to	ADP
ajfa-5884	68	6	the	the	DET
ajfa-5884	68	7	companies	company	NOUN
ajfa-5884	68	8	of	of	ADP
ajfa-5884	68	9	the	the	DET
ajfa-5884	68	10	country	country	NOUN
ajfa-5884	68	11	the	the	DET
ajfa-5884	68	12	option	option	NOUN
ajfa-5884	68	13	to	to	PART
ajfa-5884	68	14	adopt	adopt	VERB
ajfa-5884	68	15	ifrs	ifrs	NOUN
ajfa-5884	68	16	or	or	CCONJ
ajfa-5884	68	17	to	to	PART
ajfa-5884	68	18	choose	choose	VERB
ajfa-5884	68	19	another	another	DET
ajfa-5884	68	20	accounting	accounting	NOUN
ajfa-5884	68	21	referential	referential	NOUN
ajfa-5884	68	22	.	.	PUNCT
ajfa-5884	69	1	as	as	ADP
ajfa-5884	69	2	for	for	ADP
ajfa-5884	69	3	the	the	DET
ajfa-5884	69	4	sub	sub	NOUN
ajfa-5884	69	5	-	-	NOUN
ajfa-5884	69	6	method	method	ADJ
ajfa-5884	69	7	“	"	PUNCT
ajfa-5884	69	8	ifrs	ifrs	NOUN
ajfa-5884	69	9	as	as	SCONJ
ajfa-5884	69	10	issued	issue	VERB
ajfa-5884	69	11	by	by	ADP
ajfa-5884	69	12	the	the	DET
ajfa-5884	69	13	iasb	iasb	NOUN
ajfa-5884	69	14	with	with	ADP
ajfa-5884	69	15	deletions	deletion	NOUN
ajfa-5884	69	16	”	"	PUNCT
ajfa-5884	69	17	,	,	PUNCT
ajfa-5884	69	18	this	this	DET
ajfa-5884	69	19	method	method	NOUN
ajfa-5884	69	20	is	be	AUX
ajfa-5884	69	21	considered	consider	VERB
ajfa-5884	69	22	as	as	ADP
ajfa-5884	69	23	possibly	possibly	ADV
ajfa-5884	69	24	compliant	compliant	ADJ
ajfa-5884	69	25	with	with	ADP
ajfa-5884	69	26	the	the	DET
ajfa-5884	69	27	ifrs	ifrs	NOUN
ajfa-5884	69	28	issued	issue	VERB
ajfa-5884	69	29	by	by	ADP
ajfa-5884	69	30	the	the	DET
ajfa-5884	69	31	iasb	iasb	NOUN
ajfa-5884	69	32	.	.	PUNCT
ajfa-5884	70	1	the	the	DET
ajfa-5884	70	2	fourth	fourth	ADJ
ajfa-5884	70	3	method	method	NOUN
ajfa-5884	70	4	of	of	ADP
ajfa-5884	70	5	implementation	implementation	NOUN
ajfa-5884	70	6	of	of	ADP
ajfa-5884	70	7	ifrs	ifrs	NOUN
ajfa-5884	70	8	is	be	AUX
ajfa-5884	70	9	called	call	VERB
ajfa-5884	70	10	“	"	PUNCT
ajfa-5884	70	11	not	not	PART
ajfa-5884	70	12	fully	fully	ADV
ajfa-5884	70	13	converged	converge	VERB
ajfa-5884	70	14	”	"	PUNCT
ajfa-5884	70	15	.	.	PUNCT
ajfa-5884	71	1	it	it	PRON
ajfa-5884	71	2	is	be	AUX
ajfa-5884	71	3	considered	consider	VERB
ajfa-5884	71	4	as	as	ADP
ajfa-5884	71	5	unlikely	unlikely	ADJ
ajfa-5884	71	6	with	with	ADP
ajfa-5884	71	7	the	the	DET
ajfa-5884	71	8	ifrs	ifrs	NOUN
ajfa-5884	71	9	issued	issue	VERB
ajfa-5884	71	10	by	by	ADP
ajfa-5884	71	11	the	the	DET
ajfa-5884	71	12	iasb	iasb	NOUN
ajfa-5884	71	13	.	.	PUNCT
ajfa-5884	72	1	indeed	indeed	ADV
ajfa-5884	72	2	,	,	PUNCT
ajfa-5884	72	3	trough	trough	ADP
ajfa-5884	72	4	this	this	DET
ajfa-5884	72	5	method	method	NOUN
ajfa-5884	72	6	,	,	PUNCT
ajfa-5884	72	7	the	the	DET
ajfa-5884	72	8	normalizer	normalizer	PROPN
ajfa-5884	72	9	leaves	leave	VERB
ajfa-5884	72	10	intact	intact	ADJ
ajfa-5884	72	11	some	some	DET
ajfa-5884	72	12	standards	standard	NOUN
ajfa-5884	72	13	.	.	PUNCT
ajfa-5884	73	1	china	china	PROPN
ajfa-5884	73	2	is	be	AUX
ajfa-5884	73	3	an	an	DET
ajfa-5884	73	4	example	example	NOUN
ajfa-5884	73	5	of	of	ADP
ajfa-5884	73	6	countries	country	NOUN
ajfa-5884	73	7	adopting	adopt	VERB
ajfa-5884	73	8	this	this	DET
ajfa-5884	73	9	method	method	NOUN
ajfa-5884	73	10	.	.	PUNCT
ajfa-5884	74	1	in	in	ADP
ajfa-5884	74	2	terms	term	NOUN
ajfa-5884	74	3	of	of	ADP
ajfa-5884	74	4	dates	date	NOUN
ajfa-5884	74	5	of	of	ADP
ajfa-5884	74	6	implementation	implementation	NOUN
ajfa-5884	74	7	of	of	ADP
ajfa-5884	74	8	ifrs	ifrs	PROPN
ajfa-5884	74	9	,	,	PUNCT
ajfa-5884	74	10	this	this	DET
ajfa-5884	74	11	later	later	ADJ
ajfa-5884	74	12	differs	differ	NOUN
ajfa-5884	74	13	.	.	PUNCT
ajfa-5884	75	1	for	for	ADP
ajfa-5884	75	2	countries	country	NOUN
ajfa-5884	75	3	as	as	ADP
ajfa-5884	75	4	south	south	PROPN
ajfa-5884	75	5	africa	africa	PROPN
ajfa-5884	75	6	,	,	PUNCT
ajfa-5884	75	7	israel	israel	PROPN
ajfa-5884	75	8	and	and	CCONJ
ajfa-5884	75	9	the	the	DET
ajfa-5884	75	10	e.u	e.u	PROPN
ajfa-5884	75	11	.	.	PROPN
ajfa-5884	75	12	,	,	PUNCT
ajfa-5884	75	13	the	the	DET
ajfa-5884	75	14	ifrs	ifrs	NOUN
ajfa-5884	75	15	must	must	AUX
ajfa-5884	75	16	be	be	AUX
ajfa-5884	75	17	applied	apply	VERB
ajfa-5884	75	18	by	by	ADP
ajfa-5884	75	19	the	the	DET
ajfa-5884	75	20	concerned	concerned	ADJ
ajfa-5884	75	21	companies	company	NOUN
ajfa-5884	75	22	the	the	DET
ajfa-5884	75	23	1st	1st	ADJ
ajfa-5884	75	24	january	january	PROPN
ajfa-5884	75	25	2005	2005	NUM
ajfa-5884	75	26	while	while	SCONJ
ajfa-5884	75	27	that	that	SCONJ
ajfa-5884	75	28	in	in	ADP
ajfa-5884	75	29	canada	canada	PROPN
ajfa-5884	75	30	the	the	DET
ajfa-5884	75	31	retained	retain	VERB
ajfa-5884	75	32	date	date	NOUN
ajfa-5884	75	33	is	be	AUX
ajfa-5884	75	34	the	the	DET
ajfa-5884	75	35	1st	1st	ADJ
ajfa-5884	75	36	january	january	NOUN
ajfa-5884	75	37	2011	2011	NUM
ajfa-5884	75	38	.	.	PUNCT
ajfa-5884	76	1	however	however	ADV
ajfa-5884	76	2	,	,	PUNCT
ajfa-5884	76	3	for	for	ADP
ajfa-5884	76	4	these	these	DET
ajfa-5884	76	5	countries	country	NOUN
ajfa-5884	76	6	,	,	PUNCT
ajfa-5884	76	7	the	the	DET
ajfa-5884	76	8	entities	entity	NOUN
ajfa-5884	76	9	were	be	AUX
ajfa-5884	76	10	obliged	oblige	VERB
ajfa-5884	76	11	to	to	PART
ajfa-5884	76	12	collect	collect	VERB
ajfa-5884	76	13	data	datum	NOUN
ajfa-5884	76	14	according	accord	VERB
ajfa-5884	76	15	to	to	ADP
ajfa-5884	76	16	ifrs	ifrs	PROPN
ajfa-5884	76	17	since	since	SCONJ
ajfa-5884	76	18	the	the	DET
ajfa-5884	76	19	opening	opening	NOUN
ajfa-5884	76	20	exercise	exercise	NOUN
ajfa-5884	76	21	of	of	ADP
ajfa-5884	76	22	the	the	DET
ajfa-5884	76	23	last	last	ADJ
ajfa-5884	76	24	year	year	NOUN
ajfa-5884	76	25	of	of	ADP
ajfa-5884	76	26	implementation	implementation	NOUN
ajfa-5884	76	27	of	of	ADP
ajfa-5884	76	28	ifrs	ifrs	PROPN
ajfa-5884	76	29	.	.	PUNCT
ajfa-5884	77	1	in	in	ADP
ajfa-5884	77	2	china	china	PROPN
ajfa-5884	77	3	which	which	PRON
ajfa-5884	77	4	has	have	AUX
ajfa-5884	77	5	opted	opt	VERB
ajfa-5884	77	6	for	for	ADP
ajfa-5884	77	7	an	an	DET
ajfa-5884	77	8	incomplete	incomplete	ADJ
ajfa-5884	77	9	convergence	convergence	NOUN
ajfa-5884	77	10	,	,	PUNCT
ajfa-5884	77	11	the	the	DET
ajfa-5884	77	12	date	date	NOUN
ajfa-5884	77	13	of	of	ADP
ajfa-5884	77	14	application	application	NOUN
ajfa-5884	77	15	of	of	ADP
ajfa-5884	77	16	the	the	DET
ajfa-5884	77	17	new	new	ADJ
ajfa-5884	77	18	chinese	chinese	ADJ
ajfa-5884	77	19	accounting	accounting	NOUN
ajfa-5884	77	20	standards	standard	NOUN
ajfa-5884	77	21	is	be	AUX
ajfa-5884	77	22	the	the	DET
ajfa-5884	77	23	1st	1st	ADJ
ajfa-5884	77	24	january	january	NOUN
ajfa-5884	77	25	2007	2007	NUM
ajfa-5884	77	26	with	with	ADP
ajfa-5884	77	27	no	no	DET
ajfa-5884	77	28	requirement	requirement	NOUN
ajfa-5884	77	29	to	to	PART
ajfa-5884	77	30	collect	collect	VERB
ajfa-5884	77	31	data	datum	NOUN
ajfa-5884	77	32	according	accord	VERB
ajfa-5884	77	33	to	to	ADP
ajfa-5884	77	34	the	the	DET
ajfa-5884	77	35	new	new	ADJ
ajfa-5884	77	36	converged	converged	ADJ
ajfa-5884	77	37	accounting	accounting	NOUN
ajfa-5884	77	38	standards	standard	NOUN
ajfa-5884	77	39	since	since	SCONJ
ajfa-5884	77	40	the	the	DET
ajfa-5884	77	41	opening	opening	NOUN
ajfa-5884	77	42	exercise	exercise	NOUN
ajfa-5884	77	43	of	of	ADP
ajfa-5884	77	44	the	the	DET
ajfa-5884	77	45	last	last	ADJ
ajfa-5884	77	46	year	year	NOUN
ajfa-5884	77	47	of	of	ADP
ajfa-5884	77	48	the	the	DET
ajfa-5884	77	49	implementation	implementation	NOUN
ajfa-5884	77	50	.	.	PUNCT
ajfa-5884	78	1	asian	asian	ADJ
ajfa-5884	78	2	journal	journal	PROPN
ajfa-5884	78	3	of	of	ADP
ajfa-5884	78	4	finance	finance	PROPN
ajfa-5884	78	5	&	&	CCONJ
ajfa-5884	78	6	accounting	accounting	PROPN
ajfa-5884	78	7	issn	issn	PROPN
ajfa-5884	78	8	1946	1946	NUM
ajfa-5884	78	9	-	-	PUNCT
ajfa-5884	78	10	052x	052x	PROPN
ajfa-5884	78	11	2014	2014	NUM
ajfa-5884	78	12	,	,	PUNCT
ajfa-5884	78	13	vol	vol	NOUN
ajfa-5884	78	14	.	.	PROPN
ajfa-5884	79	1	6	6	NUM
ajfa-5884	79	2	,	,	PUNCT
ajfa-5884	79	3	no	no	INTJ
ajfa-5884	79	4	.	.	NOUN
ajfa-5884	79	5	2	2	NUM
ajfa-5884	79	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	79	7	221	221	NUM
ajfa-5884	79	8	figure	figure	NOUN
ajfa-5884	79	9	1	1	NUM
ajfa-5884	79	10	.	.	PUNCT
ajfa-5884	79	11	methods	method	NOUN
ajfa-5884	79	12	of	of	ADP
ajfa-5884	79	13	implementation	implementation	NOUN
ajfa-5884	79	14	of	of	ADP
ajfa-5884	79	15	ifrs	ifrs	PROPN
ajfa-5884	79	16	for	for	ADP
ajfa-5884	79	17	listed	list	VERB
ajfa-5884	79	18	companies	company	NOUN
ajfa-5884	79	19	established	establish	VERB
ajfa-5884	79	20	by	by	ADP
ajfa-5884	79	21	zeef	zeef	PROPN
ajfa-5884	79	22	and	and	CCONJ
ajfa-5884	79	23	nobes	nobe	VERB
ajfa-5884	79	24	the	the	DET
ajfa-5884	79	25	figure	figure	NOUN
ajfa-5884	79	26	1	1	NUM
ajfa-5884	79	27	illustrates	illustrate	VERB
ajfa-5884	79	28	the	the	DET
ajfa-5884	79	29	classification	classification	NOUN
ajfa-5884	79	30	established	establish	VERB
ajfa-5884	79	31	by	by	ADP
ajfa-5884	79	32	zeff	zeff	PROPN
ajfa-5884	79	33	and	and	CCONJ
ajfa-5884	79	34	nobes	nobes	PROPN
ajfa-5884	79	35	(	(	PUNCT
ajfa-5884	79	36	2010	2010	NUM
ajfa-5884	79	37	)	)	PUNCT
ajfa-5884	79	38	of	of	ADP
ajfa-5884	79	39	methods	method	NOUN
ajfa-5884	79	40	of	of	ADP
ajfa-5884	79	41	implementation	implementation	NOUN
ajfa-5884	79	42	of	of	ADP
ajfa-5884	79	43	ifrs	ifrs	PROPN
ajfa-5884	79	44	.	.	PUNCT
ajfa-5884	80	1	it	it	PRON
ajfa-5884	80	2	shows	show	VERB
ajfa-5884	80	3	the	the	DET
ajfa-5884	80	4	four	four	NUM
ajfa-5884	80	5	methods	method	NOUN
ajfa-5884	80	6	of	of	ADP
ajfa-5884	80	7	implementation	implementation	NOUN
ajfa-5884	80	8	of	of	ADP
ajfa-5884	80	9	ifrs	ifrs	PROPN
ajfa-5884	80	10	for	for	ADP
ajfa-5884	80	11	listed	list	VERB
ajfa-5884	80	12	companies	company	NOUN
ajfa-5884	80	13	:	:	PUNCT
ajfa-5884	80	14	“	"	PUNCT
ajfa-5884	80	15	due	due	ADJ
ajfa-5884	80	16	process	process	NOUN
ajfa-5884	80	17	”	"	PUNCT
ajfa-5884	80	18	,	,	PUNCT
ajfa-5884	80	19	“	"	PUNCT
ajfa-5884	80	20	standard	standard	ADJ
ajfa-5884	80	21	by	by	ADP
ajfa-5884	80	22	standard	standard	NOUN
ajfa-5884	80	23	”	"	PUNCT
ajfa-5884	80	24	with	with	ADP
ajfa-5884	80	25	its	its	PRON
ajfa-5884	80	26	3	3	NUM
ajfa-5884	80	27	sub	sub	NOUN
ajfa-5884	80	28	-	-	NOUN
ajfa-5884	80	29	methods	method	NOUN
ajfa-5884	80	30	,	,	PUNCT
ajfa-5884	80	31	“	"	PUNCT
ajfa-5884	80	32	optional	optional	ADJ
ajfa-5884	80	33	”	"	PUNCT
ajfa-5884	80	34	and	and	CCONJ
ajfa-5884	80	35	the	the	DET
ajfa-5884	80	36	“	"	PUNCT
ajfa-5884	80	37	not	not	PART
ajfa-5884	80	38	fully	fully	ADV
ajfa-5884	80	39	converged	converged	ADJ
ajfa-5884	80	40	”	"	PUNCT
ajfa-5884	80	41	implementation	implementation	NOUN
ajfa-5884	80	42	.	.	PUNCT
ajfa-5884	81	1	it	it	PRON
ajfa-5884	81	2	demonstrates	demonstrate	VERB
ajfa-5884	81	3	the	the	DET
ajfa-5884	81	4	compliance	compliance	NOUN
ajfa-5884	81	5	of	of	ADP
ajfa-5884	81	6	these	these	DET
ajfa-5884	81	7	methods	method	NOUN
ajfa-5884	81	8	and	and	CCONJ
ajfa-5884	81	9	sub	sub	NOUN
ajfa-5884	81	10	-	-	NOUN
ajfa-5884	81	11	methods	method	NOUN
ajfa-5884	81	12	of	of	ADP
ajfa-5884	81	13	implementation	implementation	NOUN
ajfa-5884	81	14	with	with	ADP
ajfa-5884	81	15	the	the	DET
ajfa-5884	81	16	ifrs	ifrs	NOUN
ajfa-5884	81	17	issued	issue	VERB
ajfa-5884	81	18	by	by	ADP
ajfa-5884	81	19	the	the	DET
ajfa-5884	81	20	iasb	iasb	NOUN
ajfa-5884	81	21	and	and	CCONJ
ajfa-5884	81	22	gives	give	VERB
ajfa-5884	81	23	some	some	DET
ajfa-5884	81	24	examples	example	NOUN
ajfa-5884	81	25	of	of	ADP
ajfa-5884	81	26	adopters	adopter	NOUN
ajfa-5884	81	27	’	'	PUNCT
ajfa-5884	81	28	countries	country	NOUN
ajfa-5884	81	29	.	.	PUNCT
ajfa-5884	82	1	2.2	2.2	NUM
ajfa-5884	82	2	.	.	PUNCT
ajfa-5884	83	1	the	the	DET
ajfa-5884	83	2	relevance	relevance	NOUN
ajfa-5884	83	3	of	of	ADP
ajfa-5884	83	4	accounting	accounting	NOUN
ajfa-5884	83	5	information	information	NOUN
ajfa-5884	83	6	the	the	DET
ajfa-5884	83	7	study	study	NOUN
ajfa-5884	83	8	of	of	ADP
ajfa-5884	83	9	the	the	DET
ajfa-5884	83	10	relevance	relevance	NOUN
ajfa-5884	83	11	of	of	ADP
ajfa-5884	83	12	accounting	account	VERB
ajfa-5884	83	13	information	information	NOUN
ajfa-5884	83	14	for	for	ADP
ajfa-5884	83	15	the	the	DET
ajfa-5884	83	16	determination	determination	NOUN
ajfa-5884	83	17	of	of	ADP
ajfa-5884	83	18	the	the	DET
ajfa-5884	83	19	continuous	continuous	ADJ
ajfa-5884	83	20	informational	informational	ADJ
ajfa-5884	83	21	value	value	NOUN
ajfa-5884	83	22	(	(	PUNCT
ajfa-5884	83	23	called	call	VERB
ajfa-5884	83	24	utility	utility	NOUN
ajfa-5884	83	25	of	of	ADP
ajfa-5884	83	26	accounting	accounting	NOUN
ajfa-5884	83	27	approach	approach	NOUN
ajfa-5884	83	28	)	)	PUNCT
ajfa-5884	83	29	has	have	AUX
ajfa-5884	83	30	retained	retain	VERB
ajfa-5884	83	31	the	the	DET
ajfa-5884	83	32	attention	attention	NOUN
ajfa-5884	83	33	of	of	ADP
ajfa-5884	83	34	several	several	ADJ
ajfa-5884	83	35	researchers	researcher	NOUN
ajfa-5884	83	36	in	in	ADP
ajfa-5884	83	37	accounting	account	VERB
ajfa-5884	83	38	since	since	SCONJ
ajfa-5884	83	39	the	the	DET
ajfa-5884	83	40	work	work	NOUN
ajfa-5884	83	41	of	of	ADP
ajfa-5884	83	42	fischer	fischer	PROPN
ajfa-5884	83	43	(	(	PUNCT
ajfa-5884	83	44	1911	1911	NUM
ajfa-5884	83	45	)	)	PUNCT
ajfa-5884	83	46	.	.	PUNCT
ajfa-5884	84	1	generally	generally	ADV
ajfa-5884	84	2	two	two	NUM
ajfa-5884	84	3	approaches	approach	NOUN
ajfa-5884	84	4	were	be	AUX
ajfa-5884	84	5	chosen	choose	VERB
ajfa-5884	84	6	by	by	ADP
ajfa-5884	84	7	the	the	DET
ajfa-5884	84	8	researchers	researcher	NOUN
ajfa-5884	84	9	for	for	ADP
ajfa-5884	84	10	the	the	DET
ajfa-5884	84	11	treatment	treatment	NOUN
ajfa-5884	84	12	of	of	ADP
ajfa-5884	84	13	this	this	DET
ajfa-5884	84	14	subject	subject	NOUN
ajfa-5884	84	15	:	:	PUNCT
ajfa-5884	84	16	the	the	DET
ajfa-5884	84	17	utilitarian	utilitarian	ADJ
ajfa-5884	84	18	approach	approach	NOUN
ajfa-5884	84	19	and	and	CCONJ
ajfa-5884	84	20	the	the	DET
ajfa-5884	84	21	economic	economic	ADJ
ajfa-5884	84	22	approach	approach	NOUN
ajfa-5884	84	23	.	.	PUNCT
ajfa-5884	85	1	2.2.1	2.2.1	NUM
ajfa-5884	85	2	.	.	PUNCT
ajfa-5884	86	1	the	the	DET
ajfa-5884	86	2	utilitarian	utilitarian	ADJ
ajfa-5884	86	3	approach	approach	NOUN
ajfa-5884	86	4	of	of	ADP
ajfa-5884	86	5	measure	measure	NOUN
ajfa-5884	86	6	of	of	ADP
ajfa-5884	86	7	the	the	DET
ajfa-5884	86	8	value	value	NOUN
ajfa-5884	86	9	the	the	DET
ajfa-5884	86	10	utilitarian	utilitarian	ADJ
ajfa-5884	86	11	approach	approach	NOUN
ajfa-5884	86	12	considers	consider	VERB
ajfa-5884	86	13	accounting	account	VERB
ajfa-5884	86	14	as	as	ADP
ajfa-5884	86	15	a	a	DET
ajfa-5884	86	16	principal	principal	ADJ
ajfa-5884	86	17	provider	provider	NOUN
ajfa-5884	86	18	of	of	ADP
ajfa-5884	86	19	financial	financial	ADJ
ajfa-5884	86	20	information	information	NOUN
ajfa-5884	86	21	.	.	PUNCT
ajfa-5884	87	1	this	this	DET
ajfa-5884	87	2	approach	approach	NOUN
ajfa-5884	87	3	has	have	AUX
ajfa-5884	87	4	been	be	AUX
ajfa-5884	87	5	criticized	criticize	VERB
ajfa-5884	87	6	for	for	ADP
ajfa-5884	87	7	its	its	PRON
ajfa-5884	87	8	inability	inability	NOUN
ajfa-5884	87	9	to	to	PART
ajfa-5884	87	10	predict	predict	VERB
ajfa-5884	87	11	the	the	DET
ajfa-5884	87	12	economic	economic	ADJ
ajfa-5884	87	13	and	and	CCONJ
ajfa-5884	87	14	the	the	DET
ajfa-5884	87	15	financial	financial	ADJ
ajfa-5884	87	16	difficulties	difficulty	NOUN
ajfa-5884	87	17	of	of	ADP
ajfa-5884	87	18	firms	firm	NOUN
ajfa-5884	87	19	.	.	PUNCT
ajfa-5884	88	1	researches	research	VERB
ajfa-5884	88	2	that	that	PRON
ajfa-5884	88	3	have	have	AUX
ajfa-5884	88	4	used	use	VERB
ajfa-5884	88	5	this	this	DET
ajfa-5884	88	6	approach	approach	NOUN
ajfa-5884	88	7	can	can	AUX
ajfa-5884	88	8	be	be	AUX
ajfa-5884	88	9	classified	classify	VERB
ajfa-5884	88	10	into	into	ADP
ajfa-5884	88	11	two	two	NUM
ajfa-5884	88	12	categories	category	NOUN
ajfa-5884	88	13	:	:	PUNCT
ajfa-5884	88	14	those	those	PRON
ajfa-5884	88	15	measuring	measure	VERB
ajfa-5884	88	16	the	the	DET
ajfa-5884	88	17	results	result	NOUN
ajfa-5884	88	18	and	and	CCONJ
ajfa-5884	88	19	those	those	PRON
ajfa-5884	88	20	searching	search	VERB
ajfa-5884	88	21	to	to	PART
ajfa-5884	88	22	aggregate	aggregate	VERB
ajfa-5884	88	23	the	the	DET
ajfa-5884	88	24	measure	measure	NOUN
ajfa-5884	88	25	of	of	ADP
ajfa-5884	88	26	the	the	DET
ajfa-5884	88	27	financial	financial	ADJ
ajfa-5884	88	28	value	value	NOUN
ajfa-5884	88	29	.	.	PUNCT
ajfa-5884	89	1	for	for	ADP
ajfa-5884	89	2	the	the	DET
ajfa-5884	89	3	researchers	researcher	NOUN
ajfa-5884	89	4	using	use	VERB
ajfa-5884	89	5	the	the	DET
ajfa-5884	89	6	results	result	NOUN
ajfa-5884	89	7	for	for	ADP
ajfa-5884	89	8	the	the	DET
ajfa-5884	89	9	determination	determination	NOUN
ajfa-5884	89	10	of	of	ADP
ajfa-5884	89	11	the	the	DET
ajfa-5884	89	12	value	value	NOUN
ajfa-5884	89	13	of	of	ADP
ajfa-5884	89	14	the	the	DET
ajfa-5884	89	15	company	company	NOUN
ajfa-5884	89	16	,	,	PUNCT
ajfa-5884	89	17	these	these	DET
ajfa-5884	89	18	latter	latter	ADV
ajfa-5884	89	19	consider	consider	VERB
ajfa-5884	89	20	the	the	DET
ajfa-5884	89	21	accounting	accounting	NOUN
ajfa-5884	89	22	profits	profit	NOUN
ajfa-5884	89	23	as	as	ADP
ajfa-5884	89	24	a	a	DET
ajfa-5884	89	25	“	"	PUNCT
ajfa-5884	89	26	proxy	proxy	NOUN
ajfa-5884	89	27	”	"	PUNCT
ajfa-5884	89	28	of	of	ADP
ajfa-5884	89	29	the	the	DET
ajfa-5884	89	30	financial	financial	ADJ
ajfa-5884	89	31	value	value	NOUN
ajfa-5884	89	32	of	of	ADP
ajfa-5884	89	33	the	the	DET
ajfa-5884	89	34	company	company	NOUN
ajfa-5884	89	35	.	.	PUNCT
ajfa-5884	90	1	the	the	DET
ajfa-5884	90	2	supporters	supporter	NOUN
ajfa-5884	90	3	of	of	ADP
ajfa-5884	90	4	this	this	DET
ajfa-5884	90	5	approach	approach	NOUN
ajfa-5884	90	6	argue	argue	VERB
ajfa-5884	90	7	the	the	DET
ajfa-5884	90	8	idea	idea	NOUN
ajfa-5884	90	9	that	that	SCONJ
ajfa-5884	90	10	the	the	DET
ajfa-5884	90	11	accounting	accounting	NOUN
ajfa-5884	90	12	profit	profit	NOUN
ajfa-5884	90	13	is	be	AUX
ajfa-5884	90	14	the	the	DET
ajfa-5884	90	15	only	only	ADJ
ajfa-5884	90	16	relevant	relevant	ADJ
ajfa-5884	90	17	determinant	determinant	NOUN
ajfa-5884	90	18	of	of	ADP
ajfa-5884	90	19	the	the	DET
ajfa-5884	90	20	value	value	NOUN
ajfa-5884	90	21	of	of	ADP
ajfa-5884	90	22	a	a	DET
ajfa-5884	90	23	firm	firm	NOUN
ajfa-5884	90	24	.	.	PUNCT
ajfa-5884	91	1	the	the	DET
ajfa-5884	91	2	empirical	empirical	ADJ
ajfa-5884	91	3	studies	study	NOUN
ajfa-5884	91	4	analyzing	analyze	VERB
ajfa-5884	91	5	the	the	DET
ajfa-5884	91	6	relevance	relevance	NOUN
ajfa-5884	91	7	of	of	ADP
ajfa-5884	91	8	accounting	account	VERB
ajfa-5884	91	9	information	information	NOUN
ajfa-5884	91	10	trough	trough	ADP
ajfa-5884	91	11	this	this	DET
ajfa-5884	91	12	approach	approach	NOUN
ajfa-5884	91	13	have	have	AUX
ajfa-5884	91	14	been	be	AUX
ajfa-5884	91	15	significantly	significantly	ADV
ajfa-5884	91	16	influenced	influence	VERB
ajfa-5884	91	17	by	by	ADP
ajfa-5884	91	18	the	the	DET
ajfa-5884	91	19	studies	study	NOUN
ajfa-5884	91	20	of	of	ADP
ajfa-5884	91	21	fisher	fisher	PROPN
ajfa-5884	91	22	(	(	PUNCT
ajfa-5884	91	23	1911	1911	NUM
ajfa-5884	91	24	)	)	PUNCT
ajfa-5884	91	25	,	,	PUNCT
ajfa-5884	91	26	lindhall	lindhall	NOUN
ajfa-5884	91	27	(	(	PUNCT
ajfa-5884	91	28	1933	1933	NUM
ajfa-5884	91	29	)	)	PUNCT
ajfa-5884	91	30	and	and	CCONJ
ajfa-5884	91	31	hicks	hicks	PROPN
ajfa-5884	91	32	(	(	PUNCT
ajfa-5884	91	33	1946	1946	NUM
ajfa-5884	91	34	)	)	PUNCT
ajfa-5884	91	35	.	.	PUNCT
ajfa-5884	92	1	these	these	DET
ajfa-5884	92	2	researches	research	NOUN
ajfa-5884	92	3	aim	aim	VERB
ajfa-5884	92	4	to	to	PART
ajfa-5884	92	5	determine	determine	VERB
ajfa-5884	92	6	the	the	DET
ajfa-5884	92	7	capacity	capacity	NOUN
ajfa-5884	92	8	of	of	ADP
ajfa-5884	92	9	the	the	DET
ajfa-5884	92	10	accounting	accounting	NOUN
ajfa-5884	92	11	information	information	NOUN
ajfa-5884	92	12	to	to	PART
ajfa-5884	92	13	help	help	VERB
ajfa-5884	92	14	the	the	DET
ajfa-5884	92	15	investors	investor	NOUN
ajfa-5884	92	16	to	to	PART
ajfa-5884	92	17	make	make	VERB
ajfa-5884	92	18	decisions	decision	NOUN
ajfa-5884	92	19	as	as	SCONJ
ajfa-5884	92	20	specified	specify	VERB
ajfa-5884	92	21	by	by	ADP
ajfa-5884	92	22	easton	easton	PROPN
ajfa-5884	92	23	et	et	PROPN
ajfa-5884	92	24	al	al	PROPN
ajfa-5884	92	25	.	.	PROPN
ajfa-5884	93	1	(	(	PUNCT
ajfa-5884	93	2	1992	1992	NUM
ajfa-5884	93	3	)	)	PUNCT
ajfa-5884	93	4	.	.	PUNCT
ajfa-5884	94	1	thus	thus	ADV
ajfa-5884	94	2	,	,	PUNCT
ajfa-5884	94	3	they	they	PRON
ajfa-5884	94	4	have	have	AUX
ajfa-5884	94	5	evaluated	evaluate	VERB
ajfa-5884	94	6	the	the	DET
ajfa-5884	94	7	informational	informational	ADJ
ajfa-5884	94	8	content	content	NOUN
ajfa-5884	94	9	of	of	ADP
ajfa-5884	94	10	the	the	DET
ajfa-5884	94	11	accounting	accounting	NOUN
ajfa-5884	94	12	asian	asian	ADJ
ajfa-5884	94	13	journal	journal	NOUN
ajfa-5884	94	14	of	of	ADP
ajfa-5884	94	15	finance	finance	PROPN
ajfa-5884	94	16	&	&	CCONJ
ajfa-5884	94	17	accounting	accounting	PROPN
ajfa-5884	94	18	issn	issn	PROPN
ajfa-5884	94	19	1946	1946	NUM
ajfa-5884	94	20	-	-	PUNCT
ajfa-5884	94	21	052x	052x	PROPN
ajfa-5884	94	22	2014	2014	NUM
ajfa-5884	94	23	,	,	PUNCT
ajfa-5884	94	24	vol	vol	NOUN
ajfa-5884	94	25	.	.	PROPN
ajfa-5884	95	1	6	6	NUM
ajfa-5884	95	2	,	,	PUNCT
ajfa-5884	95	3	no	no	INTJ
ajfa-5884	95	4	.	.	NOUN
ajfa-5884	95	5	2	2	NUM
ajfa-5884	95	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	95	7	222	222	NUM
ajfa-5884	95	8	information	information	NOUN
ajfa-5884	95	9	by	by	ADP
ajfa-5884	95	10	the	the	DET
ajfa-5884	95	11	study	study	NOUN
ajfa-5884	95	12	of	of	ADP
ajfa-5884	95	13	the	the	DET
ajfa-5884	95	14	reaction	reaction	NOUN
ajfa-5884	95	15	of	of	ADP
ajfa-5884	95	16	financial	financial	ADJ
ajfa-5884	95	17	market	market	NOUN
ajfa-5884	95	18	after	after	ADP
ajfa-5884	95	19	the	the	DET
ajfa-5884	95	20	announcement	announcement	NOUN
ajfa-5884	95	21	of	of	ADP
ajfa-5884	95	22	accounting	accounting	NOUN
ajfa-5884	95	23	income	income	NOUN
ajfa-5884	95	24	.	.	PUNCT
ajfa-5884	96	1	the	the	DET
ajfa-5884	96	2	majority	majority	NOUN
ajfa-5884	96	3	of	of	ADP
ajfa-5884	96	4	these	these	DET
ajfa-5884	96	5	empirical	empirical	ADJ
ajfa-5884	96	6	studies	study	NOUN
ajfa-5884	96	7	have	have	AUX
ajfa-5884	96	8	adopted	adopt	VERB
ajfa-5884	96	9	the	the	DET
ajfa-5884	96	10	methodologies	methodology	NOUN
ajfa-5884	96	11	of	of	ADP
ajfa-5884	96	12	“	"	PUNCT
ajfa-5884	96	13	reaction	reaction	NOUN
ajfa-5884	96	14	studies	study	NOUN
ajfa-5884	96	15	”	"	PUNCT
ajfa-5884	96	16	or	or	CCONJ
ajfa-5884	96	17	“	"	PUNCT
ajfa-5884	96	18	event	event	NOUN
ajfa-5884	96	19	studies	study	NOUN
ajfa-5884	96	20	”	"	PUNCT
ajfa-5884	96	21	.	.	PUNCT
ajfa-5884	97	1	other	other	ADJ
ajfa-5884	97	2	researchers	researcher	NOUN
ajfa-5884	97	3	have	have	AUX
ajfa-5884	97	4	used	use	VERB
ajfa-5884	97	5	the	the	DET
ajfa-5884	97	6	results	result	NOUN
ajfa-5884	97	7	for	for	ADP
ajfa-5884	97	8	the	the	DET
ajfa-5884	97	9	determination	determination	NOUN
ajfa-5884	97	10	of	of	ADP
ajfa-5884	97	11	the	the	DET
ajfa-5884	97	12	value	value	NOUN
ajfa-5884	97	13	of	of	ADP
ajfa-5884	97	14	the	the	DET
ajfa-5884	97	15	company	company	NOUN
ajfa-5884	97	16	.	.	PUNCT
ajfa-5884	98	1	these	these	DET
ajfa-5884	98	2	latter	latter	ADJ
ajfa-5884	98	3	have	have	AUX
ajfa-5884	98	4	used	use	VERB
ajfa-5884	98	5	another	another	DET
ajfa-5884	98	6	approach	approach	NOUN
ajfa-5884	98	7	called	call	VERB
ajfa-5884	98	8	the	the	DET
ajfa-5884	98	9	approach	approach	NOUN
ajfa-5884	98	10	measuring	measure	VERB
ajfa-5884	98	11	the	the	DET
ajfa-5884	98	12	“	"	PUNCT
ajfa-5884	98	13	true	true	ADJ
ajfa-5884	98	14	value	value	NOUN
ajfa-5884	98	15	”	"	PUNCT
ajfa-5884	98	16	.	.	PUNCT
ajfa-5884	99	1	this	this	DET
ajfa-5884	99	2	approach	approach	NOUN
ajfa-5884	99	3	is	be	AUX
ajfa-5884	99	4	centered	center	VERB
ajfa-5884	99	5	on	on	ADP
ajfa-5884	99	6	the	the	DET
ajfa-5884	99	7	methodology	methodology	NOUN
ajfa-5884	99	8	of	of	ADP
ajfa-5884	99	9	“	"	PUNCT
ajfa-5884	99	10	association	association	NOUN
ajfa-5884	99	11	studies	study	NOUN
ajfa-5884	99	12	”	"	PUNCT
ajfa-5884	99	13	.	.	PUNCT
ajfa-5884	100	1	the	the	DET
ajfa-5884	100	2	object	object	NOUN
ajfa-5884	100	3	of	of	ADP
ajfa-5884	100	4	this	this	DET
ajfa-5884	100	5	methodology	methodology	NOUN
ajfa-5884	100	6	highlighted	highlight	VERB
ajfa-5884	100	7	by	by	ADP
ajfa-5884	100	8	beaver	beaver	PROPN
ajfa-5884	100	9	and	and	CCONJ
ajfa-5884	100	10	al	al	PROPN
ajfa-5884	100	11	(	(	PUNCT
ajfa-5884	100	12	1980	1980	NUM
ajfa-5884	100	13	,	,	PUNCT
ajfa-5884	100	14	1989	1989	NUM
ajfa-5884	100	15	)	)	PUNCT
ajfa-5884	100	16	and	and	CCONJ
ajfa-5884	100	17	collins	collins	PROPN
ajfa-5884	100	18	and	and	CCONJ
ajfa-5884	100	19	kothari	kothari	PROPN
ajfa-5884	100	20	(	(	PUNCT
ajfa-5884	100	21	1989	1989	NUM
ajfa-5884	100	22	)	)	PUNCT
ajfa-5884	100	23	is	be	AUX
ajfa-5884	100	24	to	to	PART
ajfa-5884	100	25	reduce	reduce	VERB
ajfa-5884	100	26	the	the	DET
ajfa-5884	100	27	margin	margin	NOUN
ajfa-5884	100	28	of	of	ADP
ajfa-5884	100	29	error	error	NOUN
ajfa-5884	100	30	of	of	ADP
ajfa-5884	100	31	models	model	NOUN
ajfa-5884	100	32	analyzing	analyze	VERB
ajfa-5884	100	33	the	the	DET
ajfa-5884	100	34	relationship	relationship	NOUN
ajfa-5884	100	35	between	between	ADP
ajfa-5884	100	36	the	the	DET
ajfa-5884	100	37	accounting	accounting	NOUN
ajfa-5884	100	38	information	information	NOUN
ajfa-5884	100	39	and	and	CCONJ
ajfa-5884	100	40	the	the	DET
ajfa-5884	100	41	market	market	NOUN
ajfa-5884	100	42	value	value	NOUN
ajfa-5884	100	43	.	.	PUNCT
ajfa-5884	101	1	these	these	DET
ajfa-5884	101	2	studies	study	NOUN
ajfa-5884	101	3	dissect	dissect	VERB
ajfa-5884	101	4	the	the	DET
ajfa-5884	101	5	value	value	NOUN
ajfa-5884	101	6	of	of	ADP
ajfa-5884	101	7	the	the	DET
ajfa-5884	101	8	company	company	NOUN
ajfa-5884	101	9	into	into	ADP
ajfa-5884	101	10	three	three	NUM
ajfa-5884	101	11	components	component	NOUN
ajfa-5884	101	12	:	:	PUNCT
ajfa-5884	101	13	the	the	DET
ajfa-5884	101	14	“	"	PUNCT
ajfa-5884	101	15	true	true	ADJ
ajfa-5884	101	16	value	value	NOUN
ajfa-5884	101	17	”	"	PUNCT
ajfa-5884	101	18	which	which	PRON
ajfa-5884	101	19	is	be	AUX
ajfa-5884	101	20	the	the	DET
ajfa-5884	101	21	perfect	perfect	ADJ
ajfa-5884	101	22	measurement	measurement	NOUN
ajfa-5884	101	23	,	,	PUNCT
ajfa-5884	101	24	the	the	DET
ajfa-5884	101	25	“	"	PUNCT
ajfa-5884	101	26	systematic	systematic	ADJ
ajfa-5884	101	27	error	error	NOUN
ajfa-5884	101	28	”	"	PUNCT
ajfa-5884	101	29	that	that	PRON
ajfa-5884	101	30	measures	measure	VERB
ajfa-5884	101	31	the	the	DET
ajfa-5884	101	32	factors	factor	NOUN
ajfa-5884	101	33	that	that	PRON
ajfa-5884	101	34	are	be	AUX
ajfa-5884	101	35	not	not	PART
ajfa-5884	101	36	identified	identify	VERB
ajfa-5884	101	37	by	by	ADP
ajfa-5884	101	38	the	the	DET
ajfa-5884	101	39	explanatory	explanatory	ADJ
ajfa-5884	101	40	variables	variable	NOUN
ajfa-5884	101	41	and	and	CCONJ
ajfa-5884	101	42	the	the	DET
ajfa-5884	101	43	“	"	PUNCT
ajfa-5884	101	44	random	random	ADJ
ajfa-5884	101	45	error	error	NOUN
ajfa-5884	101	46	”	"	PUNCT
ajfa-5884	101	47	that	that	PRON
ajfa-5884	101	48	represent	represent	VERB
ajfa-5884	101	49	the	the	DET
ajfa-5884	101	50	hazard	hazard	NOUN
ajfa-5884	101	51	that	that	PRON
ajfa-5884	101	52	distorts	distort	VERB
ajfa-5884	101	53	the	the	DET
ajfa-5884	101	54	measure	measure	NOUN
ajfa-5884	101	55	of	of	ADP
ajfa-5884	101	56	the	the	DET
ajfa-5884	101	57	value	value	NOUN
ajfa-5884	101	58	.	.	PUNCT
ajfa-5884	102	1	the	the	DET
ajfa-5884	102	2	second	second	ADJ
ajfa-5884	102	3	category	category	NOUN
ajfa-5884	102	4	of	of	ADP
ajfa-5884	102	5	researches	research	NOUN
ajfa-5884	102	6	using	use	VERB
ajfa-5884	102	7	the	the	DET
ajfa-5884	102	8	utilitarian	utilitarian	ADJ
ajfa-5884	102	9	approach	approach	NOUN
ajfa-5884	102	10	to	to	PART
ajfa-5884	102	11	measure	measure	VERB
ajfa-5884	102	12	the	the	DET
ajfa-5884	102	13	global	global	ADJ
ajfa-5884	102	14	financial	financial	ADJ
ajfa-5884	102	15	value	value	NOUN
ajfa-5884	102	16	has	have	AUX
ajfa-5884	102	17	exploited	exploit	VERB
ajfa-5884	102	18	the	the	DET
ajfa-5884	102	19	complementarity	complementarity	NOUN
ajfa-5884	102	20	between	between	ADP
ajfa-5884	102	21	the	the	DET
ajfa-5884	102	22	various	various	ADJ
ajfa-5884	102	23	determinants	determinant	NOUN
ajfa-5884	102	24	of	of	ADP
ajfa-5884	102	25	the	the	DET
ajfa-5884	102	26	value	value	NOUN
ajfa-5884	102	27	.	.	PUNCT
ajfa-5884	103	1	this	this	DET
ajfa-5884	103	2	approach	approach	NOUN
ajfa-5884	103	3	is	be	AUX
ajfa-5884	103	4	called	call	VERB
ajfa-5884	103	5	“	"	PUNCT
ajfa-5884	103	6	abnormal	abnormal	ADJ
ajfa-5884	103	7	profit	profit	NOUN
ajfa-5884	103	8	”	"	PUNCT
ajfa-5884	103	9	.	.	PUNCT
ajfa-5884	104	1	thanks	thank	NOUN
ajfa-5884	104	2	to	to	ADP
ajfa-5884	104	3	works	work	NOUN
ajfa-5884	104	4	of	of	ADP
ajfa-5884	104	5	ohlson	ohlson	NOUN
ajfa-5884	104	6	(	(	PUNCT
ajfa-5884	104	7	1995	1995	NUM
ajfa-5884	104	8	)	)	PUNCT
ajfa-5884	104	9	and	and	CCONJ
ajfa-5884	104	10	feltham	feltham	PROPN
ajfa-5884	104	11	and	and	CCONJ
ajfa-5884	104	12	ohlson	ohlson	NOUN
ajfa-5884	104	13	(	(	PUNCT
ajfa-5884	104	14	1995	1995	NUM
ajfa-5884	104	15	)	)	PUNCT
ajfa-5884	104	16	this	this	DET
ajfa-5884	104	17	approach	approach	NOUN
ajfa-5884	104	18	initiated	initiate	VERB
ajfa-5884	104	19	by	by	ADP
ajfa-5884	104	20	preinreich	preinreich	PROPN
ajfa-5884	104	21	(	(	PUNCT
ajfa-5884	104	22	1938	1938	NUM
ajfa-5884	104	23	)	)	PUNCT
ajfa-5884	104	24	has	have	AUX
ajfa-5884	104	25	been	be	AUX
ajfa-5884	104	26	revived	revive	VERB
ajfa-5884	104	27	.	.	PUNCT
ajfa-5884	105	1	the	the	DET
ajfa-5884	105	2	researches	research	NOUN
ajfa-5884	105	3	using	use	VERB
ajfa-5884	105	4	this	this	DET
ajfa-5884	105	5	approach	approach	NOUN
ajfa-5884	105	6	can	can	AUX
ajfa-5884	105	7	be	be	AUX
ajfa-5884	105	8	split	split	VERB
ajfa-5884	105	9	in	in	ADP
ajfa-5884	105	10	two	two	NUM
ajfa-5884	105	11	typologies	typology	NOUN
ajfa-5884	105	12	:	:	PUNCT
ajfa-5884	105	13	the	the	DET
ajfa-5884	105	14	first	first	ADJ
ajfa-5884	105	15	one	one	NOUN
ajfa-5884	105	16	is	be	AUX
ajfa-5884	105	17	called	call	VERB
ajfa-5884	105	18	“	"	PUNCT
ajfa-5884	105	19	imperfect	imperfect	ADJ
ajfa-5884	105	20	measurement	measurement	NOUN
ajfa-5884	105	21	approach	approach	NOUN
ajfa-5884	105	22	of	of	ADP
ajfa-5884	105	23	the	the	DET
ajfa-5884	105	24	value	value	NOUN
ajfa-5884	105	25	”	"	PUNCT
ajfa-5884	105	26	and	and	CCONJ
ajfa-5884	105	27	the	the	DET
ajfa-5884	105	28	second	second	ADJ
ajfa-5884	105	29	one	one	NOUN
ajfa-5884	105	30	is	be	AUX
ajfa-5884	105	31	named	name	VERB
ajfa-5884	105	32	“	"	PUNCT
ajfa-5884	105	33	evaluation	evaluation	NOUN
ajfa-5884	105	34	by	by	ADP
ajfa-5884	105	35	the	the	DET
ajfa-5884	105	36	abnormal	abnormal	ADJ
ajfa-5884	105	37	earnings	earning	NOUN
ajfa-5884	105	38	approach	approach	NOUN
ajfa-5884	105	39	”	"	PUNCT
ajfa-5884	105	40	.	.	PUNCT
ajfa-5884	106	1	the	the	DET
ajfa-5884	106	2	objective	objective	NOUN
ajfa-5884	106	3	of	of	ADP
ajfa-5884	106	4	the	the	DET
ajfa-5884	106	5	approach	approach	NOUN
ajfa-5884	106	6	of	of	ADP
ajfa-5884	106	7	the	the	DET
ajfa-5884	106	8	imperfect	imperfect	ADJ
ajfa-5884	106	9	measurement	measurement	NOUN
ajfa-5884	106	10	is	be	AUX
ajfa-5884	106	11	to	to	PART
ajfa-5884	106	12	remedy	remedy	VERB
ajfa-5884	106	13	to	to	ADP
ajfa-5884	106	14	weaknesses	weakness	NOUN
ajfa-5884	106	15	of	of	ADP
ajfa-5884	106	16	the	the	DET
ajfa-5884	106	17	informational	informational	ADJ
ajfa-5884	106	18	content	content	NOUN
ajfa-5884	106	19	of	of	ADP
ajfa-5884	106	20	accounting	accounting	NOUN
ajfa-5884	106	21	earnings	earning	NOUN
ajfa-5884	106	22	in	in	ADP
ajfa-5884	106	23	various	various	ADJ
ajfa-5884	106	24	contexts	contexts	NOUN
ajfa-5884	106	25	.	.	PUNCT
ajfa-5884	107	1	it	it	PRON
ajfa-5884	107	2	has	have	AUX
ajfa-5884	107	3	led	lead	VERB
ajfa-5884	107	4	the	the	DET
ajfa-5884	107	5	accounting	accounting	NOUN
ajfa-5884	107	6	researchers	researcher	NOUN
ajfa-5884	107	7	to	to	PART
ajfa-5884	107	8	identify	identify	VERB
ajfa-5884	107	9	other	other	ADJ
ajfa-5884	107	10	determinants	determinant	NOUN
ajfa-5884	107	11	of	of	ADP
ajfa-5884	107	12	accounting	accounting	NOUN
ajfa-5884	107	13	value	value	NOUN
ajfa-5884	107	14	(	(	PUNCT
ajfa-5884	107	15	dumontier	dumontier	NOUN
ajfa-5884	107	16	and	and	CCONJ
ajfa-5884	107	17	raffournier	raffournier	NOUN
ajfa-5884	107	18	,	,	PUNCT
ajfa-5884	107	19	2002	2002	NUM
ajfa-5884	107	20	)	)	PUNCT
ajfa-5884	107	21	.	.	PUNCT
ajfa-5884	108	1	in	in	ADP
ajfa-5884	108	2	fact	fact	NOUN
ajfa-5884	108	3	,	,	PUNCT
ajfa-5884	108	4	the	the	DET
ajfa-5884	108	5	empirical	empirical	ADJ
ajfa-5884	108	6	studies	study	NOUN
ajfa-5884	108	7	using	use	VERB
ajfa-5884	108	8	this	this	DET
ajfa-5884	108	9	approach	approach	NOUN
ajfa-5884	108	10	as	as	SCONJ
ajfa-5884	108	11	highlighted	highlight	VERB
ajfa-5884	108	12	by	by	ADP
ajfa-5884	108	13	walker	walker	NOUN
ajfa-5884	108	14	(	(	PUNCT
ajfa-5884	108	15	1997	1997	NUM
ajfa-5884	108	16	)	)	PUNCT
ajfa-5884	108	17	reject	reject	VERB
ajfa-5884	108	18	the	the	DET
ajfa-5884	108	19	idea	idea	NOUN
ajfa-5884	108	20	of	of	ADP
ajfa-5884	108	21	measure	measure	NOUN
ajfa-5884	108	22	of	of	ADP
ajfa-5884	108	23	the	the	DET
ajfa-5884	108	24	value	value	NOUN
ajfa-5884	108	25	only	only	ADV
ajfa-5884	108	26	by	by	ADP
ajfa-5884	108	27	the	the	DET
ajfa-5884	108	28	results	result	NOUN
ajfa-5884	108	29	and	and	CCONJ
ajfa-5884	108	30	consider	consider	VERB
ajfa-5884	108	31	the	the	DET
ajfa-5884	108	32	result	result	NOUN
ajfa-5884	108	33	as	as	ADP
ajfa-5884	108	34	a	a	DET
ajfa-5884	108	35	measure	measure	NOUN
ajfa-5884	108	36	among	among	ADP
ajfa-5884	108	37	others	other	NOUN
ajfa-5884	108	38	.	.	PUNCT
ajfa-5884	109	1	two	two	NUM
ajfa-5884	109	2	orientations	orientation	NOUN
ajfa-5884	109	3	are	be	AUX
ajfa-5884	109	4	identified	identify	VERB
ajfa-5884	109	5	:	:	PUNCT
ajfa-5884	109	6	the	the	DET
ajfa-5884	109	7	first	first	ADJ
ajfa-5884	109	8	one	one	NOUN
ajfa-5884	109	9	is	be	AUX
ajfa-5884	109	10	focused	focus	VERB
ajfa-5884	109	11	on	on	ADP
ajfa-5884	109	12	seeking	seek	VERB
ajfa-5884	109	13	the	the	DET
ajfa-5884	109	14	alternatives	alternative	NOUN
ajfa-5884	109	15	determinants	determinant	NOUN
ajfa-5884	109	16	of	of	ADP
ajfa-5884	109	17	profit	profit	NOUN
ajfa-5884	109	18	and	and	CCONJ
ajfa-5884	109	19	is	be	AUX
ajfa-5884	109	20	based	base	VERB
ajfa-5884	109	21	on	on	ADP
ajfa-5884	109	22	"	"	PUNCT
ajfa-5884	109	23	comparative	comparative	ADJ
ajfa-5884	109	24	studies	study	NOUN
ajfa-5884	109	25	associations	association	NOUN
ajfa-5884	109	26	”	"	PUNCT
ajfa-5884	109	27	.	.	PUNCT
ajfa-5884	110	1	it	it	PRON
ajfa-5884	110	2	consists	consist	VERB
ajfa-5884	110	3	in	in	ADP
ajfa-5884	110	4	the	the	DET
ajfa-5884	110	5	comparison	comparison	NOUN
ajfa-5884	110	6	of	of	ADP
ajfa-5884	110	7	various	various	ADJ
ajfa-5884	110	8	determinants	determinant	NOUN
ajfa-5884	110	9	of	of	ADP
ajfa-5884	110	10	the	the	DET
ajfa-5884	110	11	accounting	accounting	NOUN
ajfa-5884	110	12	information	information	NOUN
ajfa-5884	110	13	with	with	ADP
ajfa-5884	110	14	the	the	DET
ajfa-5884	110	15	result	result	NOUN
ajfa-5884	110	16	and	and	CCONJ
ajfa-5884	110	17	the	the	DET
ajfa-5884	110	18	informational	informational	ADJ
ajfa-5884	110	19	content	content	NOUN
ajfa-5884	110	20	of	of	ADP
ajfa-5884	110	21	these	these	DET
ajfa-5884	110	22	determinants	determinant	NOUN
ajfa-5884	110	23	with	with	ADP
ajfa-5884	110	24	the	the	DET
ajfa-5884	110	25	quality	quality	NOUN
ajfa-5884	110	26	of	of	ADP
ajfa-5884	110	27	the	the	DET
ajfa-5884	110	28	representation	representation	NOUN
ajfa-5884	110	29	of	of	ADP
ajfa-5884	110	30	the	the	DET
ajfa-5884	110	31	regression	regression	NOUN
ajfa-5884	110	32	.	.	PUNCT
ajfa-5884	111	1	the	the	DET
ajfa-5884	111	2	second	second	ADJ
ajfa-5884	111	3	orientation	orientation	NOUN
ajfa-5884	111	4	considers	consider	VERB
ajfa-5884	111	5	that	that	SCONJ
ajfa-5884	111	6	the	the	DET
ajfa-5884	111	7	profit	profit	NOUN
ajfa-5884	111	8	is	be	AUX
ajfa-5884	111	9	not	not	PART
ajfa-5884	111	10	the	the	DET
ajfa-5884	111	11	only	only	ADJ
ajfa-5884	111	12	variable	variable	NOUN
ajfa-5884	111	13	to	to	PART
ajfa-5884	111	14	explain	explain	VERB
ajfa-5884	111	15	the	the	DET
ajfa-5884	111	16	stock	stock	NOUN
ajfa-5884	111	17	market	market	NOUN
ajfa-5884	111	18	value	value	NOUN
ajfa-5884	111	19	,	,	PUNCT
ajfa-5884	111	20	but	but	CCONJ
ajfa-5884	111	21	there	there	PRON
ajfa-5884	111	22	are	be	VERB
ajfa-5884	111	23	other	other	ADJ
ajfa-5884	111	24	determinants	determinant	NOUN
ajfa-5884	111	25	that	that	PRON
ajfa-5884	111	26	allow	allow	VERB
ajfa-5884	111	27	accountants	accountant	NOUN
ajfa-5884	111	28	to	to	PART
ajfa-5884	111	29	further	far	ADV
ajfa-5884	111	30	clarify	clarify	VERB
ajfa-5884	111	31	the	the	DET
ajfa-5884	111	32	information	information	NOUN
ajfa-5884	111	33	content	content	NOUN
ajfa-5884	111	34	of	of	ADP
ajfa-5884	111	35	the	the	DET
ajfa-5884	111	36	value	value	NOUN
ajfa-5884	111	37	.	.	PUNCT
ajfa-5884	112	1	the	the	DET
ajfa-5884	112	2	approach	approach	NOUN
ajfa-5884	112	3	of	of	ADP
ajfa-5884	112	4	evaluation	evaluation	NOUN
ajfa-5884	112	5	of	of	ADP
ajfa-5884	112	6	a	a	DET
ajfa-5884	112	7	firm	firm	NOUN
ajfa-5884	112	8	by	by	ADP
ajfa-5884	112	9	the	the	DET
ajfa-5884	112	10	abnormal	abnormal	ADJ
ajfa-5884	112	11	earnings	earning	NOUN
ajfa-5884	112	12	expresses	express	VERB
ajfa-5884	112	13	the	the	DET
ajfa-5884	112	14	value	value	NOUN
ajfa-5884	112	15	of	of	ADP
ajfa-5884	112	16	a	a	DET
ajfa-5884	112	17	company	company	NOUN
ajfa-5884	112	18	by	by	ADP
ajfa-5884	112	19	the	the	DET
ajfa-5884	112	20	amount	amount	NOUN
ajfa-5884	112	21	of	of	ADP
ajfa-5884	112	22	capital	capital	NOUN
ajfa-5884	112	23	invested	invest	VERB
ajfa-5884	112	24	and	and	CCONJ
ajfa-5884	112	25	the	the	DET
ajfa-5884	112	26	future	future	ADJ
ajfa-5884	112	27	wealth	wealth	NOUN
ajfa-5884	112	28	created	create	VERB
ajfa-5884	112	29	by	by	ADP
ajfa-5884	112	30	the	the	DET
ajfa-5884	112	31	entity	entity	NOUN
ajfa-5884	112	32	.	.	PUNCT
ajfa-5884	113	1	reflected	reflect	VERB
ajfa-5884	113	2	in	in	ADP
ajfa-5884	113	3	accounting	accounting	NOUN
ajfa-5884	113	4	terms	term	NOUN
ajfa-5884	113	5	,	,	PUNCT
ajfa-5884	113	6	the	the	DET
ajfa-5884	113	7	model	model	NOUN
ajfa-5884	113	8	becomes	become	VERB
ajfa-5884	113	9	equal	equal	ADJ
ajfa-5884	113	10	to	to	ADP
ajfa-5884	113	11	the	the	DET
ajfa-5884	113	12	sum	sum	NOUN
ajfa-5884	113	13	of	of	ADP
ajfa-5884	113	14	the	the	DET
ajfa-5884	113	15	book	book	NOUN
ajfa-5884	113	16	value	value	NOUN
ajfa-5884	113	17	of	of	ADP
ajfa-5884	113	18	equity	equity	NOUN
ajfa-5884	113	19	and	and	CCONJ
ajfa-5884	113	20	the	the	DET
ajfa-5884	113	21	actualized	actualized	ADJ
ajfa-5884	113	22	abnormal	abnormal	ADJ
ajfa-5884	113	23	earnings	earning	NOUN
ajfa-5884	113	24	.	.	PUNCT
ajfa-5884	114	1	the	the	DET
ajfa-5884	114	2	first	first	ADJ
ajfa-5884	114	3	work	work	NOUN
ajfa-5884	114	4	considering	consider	VERB
ajfa-5884	114	5	this	this	DET
ajfa-5884	114	6	approach	approach	NOUN
ajfa-5884	114	7	is	be	AUX
ajfa-5884	114	8	ohlson	ohlson	NOUN
ajfa-5884	114	9	(	(	PUNCT
ajfa-5884	114	10	1995	1995	NUM
ajfa-5884	114	11	)	)	PUNCT
ajfa-5884	114	12	and	and	CCONJ
ajfa-5884	114	13	feltham	feltham	PROPN
ajfa-5884	114	14	and	and	CCONJ
ajfa-5884	114	15	ohlson	ohlson	NOUN
ajfa-5884	114	16	(	(	PUNCT
ajfa-5884	114	17	1995	1995	NUM
ajfa-5884	114	18	)	)	PUNCT
ajfa-5884	114	19	.	.	PUNCT
ajfa-5884	115	1	these	these	DET
ajfa-5884	115	2	authors	author	NOUN
ajfa-5884	115	3	start	start	VERB
ajfa-5884	115	4	from	from	ADP
ajfa-5884	115	5	a	a	DET
ajfa-5884	115	6	logic	logic	NOUN
ajfa-5884	115	7	based	base	VERB
ajfa-5884	115	8	on	on	ADP
ajfa-5884	115	9	the	the	DET
ajfa-5884	115	10	distribution	distribution	NOUN
ajfa-5884	115	11	of	of	ADP
ajfa-5884	115	12	wealth	wealth	NOUN
ajfa-5884	115	13	to	to	PART
ajfa-5884	115	14	guide	guide	VERB
ajfa-5884	115	15	their	their	PRON
ajfa-5884	115	16	analysis	analysis	NOUN
ajfa-5884	115	17	to	to	ADP
ajfa-5884	115	18	the	the	DET
ajfa-5884	115	19	measure	measure	NOUN
ajfa-5884	115	20	of	of	ADP
ajfa-5884	115	21	the	the	DET
ajfa-5884	115	22	wealth	wealth	NOUN
ajfa-5884	115	23	created	create	VERB
ajfa-5884	115	24	by	by	ADP
ajfa-5884	115	25	the	the	DET
ajfa-5884	115	26	use	use	NOUN
ajfa-5884	115	27	of	of	ADP
ajfa-5884	115	28	the	the	DET
ajfa-5884	115	29	model	model	NOUN
ajfa-5884	115	30	of	of	ADP
ajfa-5884	115	31	abnormal	abnormal	ADJ
ajfa-5884	115	32	earnings	earning	NOUN
ajfa-5884	115	33	.	.	PUNCT
ajfa-5884	116	1	bernard	bernard	NOUN
ajfa-5884	116	2	(	(	PUNCT
ajfa-5884	116	3	1995	1995	NUM
ajfa-5884	116	4	)	)	PUNCT
ajfa-5884	116	5	explains	explain	VERB
ajfa-5884	116	6	that	that	SCONJ
ajfa-5884	116	7	the	the	DET
ajfa-5884	116	8	evaluation	evaluation	NOUN
ajfa-5884	116	9	by	by	ADP
ajfa-5884	116	10	the	the	DET
ajfa-5884	116	11	abnormal	abnormal	ADJ
ajfa-5884	116	12	earnings	earning	NOUN
ajfa-5884	116	13	approach	approach	NOUN
ajfa-5884	116	14	is	be	AUX
ajfa-5884	116	15	considered	consider	VERB
ajfa-5884	116	16	as	as	ADP
ajfa-5884	116	17	a	a	DET
ajfa-5884	116	18	"	"	PUNCT
ajfa-5884	116	19	mixed	mixed	ADJ
ajfa-5884	116	20	"	"	PUNCT
ajfa-5884	116	21	approach	approach	NOUN
ajfa-5884	116	22	because	because	SCONJ
ajfa-5884	116	23	it	it	PRON
ajfa-5884	116	24	includes	include	VERB
ajfa-5884	116	25	several	several	ADJ
ajfa-5884	116	26	information	information	NOUN
ajfa-5884	116	27	from	from	ADP
ajfa-5884	116	28	the	the	DET
ajfa-5884	116	29	balance	balance	NOUN
ajfa-5884	116	30	sheet	sheet	NOUN
ajfa-5884	116	31	and	and	CCONJ
ajfa-5884	116	32	the	the	DET
ajfa-5884	116	33	income	income	NOUN
ajfa-5884	116	34	statement	statement	NOUN
ajfa-5884	116	35	.	.	PUNCT
ajfa-5884	117	1	asian	asian	ADJ
ajfa-5884	117	2	journal	journal	PROPN
ajfa-5884	117	3	of	of	ADP
ajfa-5884	117	4	finance	finance	PROPN
ajfa-5884	117	5	&	&	CCONJ
ajfa-5884	117	6	accounting	accounting	PROPN
ajfa-5884	117	7	issn	issn	PROPN
ajfa-5884	117	8	1946	1946	NUM
ajfa-5884	117	9	-	-	PUNCT
ajfa-5884	117	10	052x	052x	PROPN
ajfa-5884	117	11	2014	2014	NUM
ajfa-5884	117	12	,	,	PUNCT
ajfa-5884	117	13	vol	vol	NOUN
ajfa-5884	117	14	.	.	PROPN
ajfa-5884	118	1	6	6	NUM
ajfa-5884	118	2	,	,	PUNCT
ajfa-5884	118	3	no	no	INTJ
ajfa-5884	118	4	.	.	NOUN
ajfa-5884	118	5	2	2	NUM
ajfa-5884	118	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	118	7	223	223	NUM
ajfa-5884	118	8	2.2.2	2.2.2	NUM
ajfa-5884	118	9	.	.	PUNCT
ajfa-5884	119	1	the	the	DET
ajfa-5884	119	2	economic	economic	ADJ
ajfa-5884	119	3	approach	approach	NOUN
ajfa-5884	119	4	of	of	ADP
ajfa-5884	119	5	measure	measure	NOUN
ajfa-5884	119	6	of	of	ADP
ajfa-5884	119	7	the	the	DET
ajfa-5884	119	8	value	value	NOUN
ajfa-5884	119	9	the	the	DET
ajfa-5884	119	10	economic	economic	ADJ
ajfa-5884	119	11	approach	approach	NOUN
ajfa-5884	119	12	of	of	ADP
ajfa-5884	119	13	the	the	DET
ajfa-5884	119	14	measure	measure	NOUN
ajfa-5884	119	15	of	of	ADP
ajfa-5884	119	16	the	the	DET
ajfa-5884	119	17	value	value	NOUN
ajfa-5884	119	18	of	of	ADP
ajfa-5884	119	19	a	a	DET
ajfa-5884	119	20	firm	firm	NOUN
ajfa-5884	119	21	implies	imply	VERB
ajfa-5884	119	22	that	that	SCONJ
ajfa-5884	119	23	the	the	DET
ajfa-5884	119	24	accounting	accounting	NOUN
ajfa-5884	119	25	information	information	NOUN
ajfa-5884	119	26	is	be	AUX
ajfa-5884	119	27	an	an	DET
ajfa-5884	119	28	economic	economic	ADJ
ajfa-5884	119	29	good	good	NOUN
ajfa-5884	119	30	that	that	PRON
ajfa-5884	119	31	is	be	AUX
ajfa-5884	119	32	traded	trade	VERB
ajfa-5884	119	33	on	on	ADP
ajfa-5884	119	34	a	a	DET
ajfa-5884	119	35	market	market	NOUN
ajfa-5884	119	36	.	.	PUNCT
ajfa-5884	120	1	it	it	PRON
ajfa-5884	120	2	supposes	suppose	VERB
ajfa-5884	120	3	therefore	therefore	ADV
ajfa-5884	120	4	an	an	DET
ajfa-5884	120	5	economic	economic	ADJ
ajfa-5884	120	6	rationality	rationality	NOUN
ajfa-5884	120	7	.	.	PUNCT
ajfa-5884	121	1	the	the	DET
ajfa-5884	121	2	supply	supply	NOUN
ajfa-5884	121	3	and	and	CCONJ
ajfa-5884	121	4	the	the	DET
ajfa-5884	121	5	demand	demand	NOUN
ajfa-5884	121	6	of	of	ADP
ajfa-5884	121	7	information	information	NOUN
ajfa-5884	121	8	by	by	ADP
ajfa-5884	121	9	an	an	DET
ajfa-5884	121	10	economic	economic	ADJ
ajfa-5884	121	11	agent	agent	NOUN
ajfa-5884	121	12	are	be	AUX
ajfa-5884	121	13	used	use	VERB
ajfa-5884	121	14	to	to	PART
ajfa-5884	121	15	enable	enable	VERB
ajfa-5884	121	16	a	a	DET
ajfa-5884	121	17	rational	rational	ADJ
ajfa-5884	121	18	choice	choice	NOUN
ajfa-5884	121	19	between	between	ADP
ajfa-5884	121	20	several	several	ADJ
ajfa-5884	121	21	possibilities	possibility	NOUN
ajfa-5884	121	22	.	.	PUNCT
ajfa-5884	122	1	in	in	ADP
ajfa-5884	122	2	this	this	DET
ajfa-5884	122	3	sense	sense	NOUN
ajfa-5884	122	4	the	the	DET
ajfa-5884	122	5	economic	economic	ADJ
ajfa-5884	122	6	agent	agent	NOUN
ajfa-5884	122	7	will	will	AUX
ajfa-5884	122	8	opt	opt	VERB
ajfa-5884	122	9	for	for	ADP
ajfa-5884	122	10	the	the	DET
ajfa-5884	122	11	possibility	possibility	NOUN
ajfa-5884	122	12	that	that	PRON
ajfa-5884	122	13	maximize	maximize	VERB
ajfa-5884	122	14	its	its	PRON
ajfa-5884	122	15	usefulness	usefulness	NOUN
ajfa-5884	122	16	.	.	PUNCT
ajfa-5884	123	1	at	at	ADP
ajfa-5884	123	2	this	this	DET
ajfa-5884	123	3	stage	stage	NOUN
ajfa-5884	123	4	of	of	ADP
ajfa-5884	123	5	analysis	analysis	NOUN
ajfa-5884	123	6	,	,	PUNCT
ajfa-5884	123	7	the	the	DET
ajfa-5884	123	8	information	information	NOUN
ajfa-5884	123	9	is	be	AUX
ajfa-5884	123	10	fed	feed	VERB
ajfa-5884	123	11	into	into	ADP
ajfa-5884	123	12	decision	decision	NOUN
ajfa-5884	123	13	models	model	NOUN
ajfa-5884	123	14	.	.	PUNCT
ajfa-5884	124	1	thus	thus	ADV
ajfa-5884	124	2	,	,	PUNCT
ajfa-5884	124	3	the	the	DET
ajfa-5884	124	4	information	information	NOUN
ajfa-5884	124	5	is	be	AUX
ajfa-5884	124	6	relevant	relevant	ADJ
ajfa-5884	124	7	if	if	SCONJ
ajfa-5884	124	8	its	its	PRON
ajfa-5884	124	9	measure	measure	NOUN
ajfa-5884	124	10	of	of	ADP
ajfa-5884	124	11	the	the	DET
ajfa-5884	124	12	expected	expect	VERB
ajfa-5884	124	13	utility	utility	NOUN
ajfa-5884	124	14	is	be	AUX
ajfa-5884	124	15	uppermost	uppermost	ADJ
ajfa-5884	124	16	(	(	PUNCT
ajfa-5884	124	17	salanie	salanie	NOUN
ajfa-5884	124	18	,	,	PUNCT
ajfa-5884	124	19	1994	1994	NUM
ajfa-5884	124	20	)	)	PUNCT
ajfa-5884	124	21	.	.	PUNCT
ajfa-5884	125	1	if	if	SCONJ
ajfa-5884	125	2	we	we	PRON
ajfa-5884	125	3	transpose	transpose	VERB
ajfa-5884	125	4	the	the	DET
ajfa-5884	125	5	economic	economic	ADJ
ajfa-5884	125	6	logic	logic	NOUN
ajfa-5884	125	7	to	to	ADP
ajfa-5884	125	8	accountancy	accountancy	NOUN
ajfa-5884	125	9	,	,	PUNCT
ajfa-5884	125	10	the	the	DET
ajfa-5884	125	11	supply	supply	NOUN
ajfa-5884	125	12	and	and	CCONJ
ajfa-5884	125	13	the	the	DET
ajfa-5884	125	14	demand	demand	NOUN
ajfa-5884	125	15	of	of	ADP
ajfa-5884	125	16	accounting	accounting	NOUN
ajfa-5884	125	17	information	information	NOUN
ajfa-5884	125	18	are	be	AUX
ajfa-5884	125	19	dependent	dependent	ADJ
ajfa-5884	125	20	on	on	ADP
ajfa-5884	125	21	various	various	ADJ
ajfa-5884	125	22	heterogeneous	heterogeneous	ADJ
ajfa-5884	125	23	behaviors	behavior	NOUN
ajfa-5884	125	24	of	of	ADP
ajfa-5884	125	25	producers	producer	NOUN
ajfa-5884	125	26	and	and	CCONJ
ajfa-5884	125	27	users	user	NOUN
ajfa-5884	125	28	of	of	ADP
ajfa-5884	125	29	accounting	accounting	NOUN
ajfa-5884	125	30	information	information	NOUN
ajfa-5884	125	31	.	.	PUNCT
ajfa-5884	126	1	walker	walker	NOUN
ajfa-5884	126	2	(	(	PUNCT
ajfa-5884	126	3	1988	1988	NUM
ajfa-5884	126	4	)	)	PUNCT
ajfa-5884	126	5	considers	consider	VERB
ajfa-5884	126	6	that	that	SCONJ
ajfa-5884	126	7	the	the	DET
ajfa-5884	126	8	economic	economic	ADJ
ajfa-5884	126	9	approach	approach	NOUN
ajfa-5884	126	10	of	of	ADP
ajfa-5884	126	11	measure	measure	NOUN
ajfa-5884	126	12	of	of	ADP
ajfa-5884	126	13	the	the	DET
ajfa-5884	126	14	value	value	NOUN
ajfa-5884	126	15	provides	provide	VERB
ajfa-5884	126	16	a	a	DET
ajfa-5884	126	17	"	"	PUNCT
ajfa-5884	126	18	scientific	scientific	ADJ
ajfa-5884	126	19	"	"	PUNCT
ajfa-5884	126	20	vision	vision	NOUN
ajfa-5884	126	21	of	of	ADP
ajfa-5884	126	22	the	the	DET
ajfa-5884	126	23	accounting	accounting	NOUN
ajfa-5884	126	24	information	information	NOUN
ajfa-5884	126	25	because	because	SCONJ
ajfa-5884	126	26	it	it	PRON
ajfa-5884	126	27	helps	help	VERB
ajfa-5884	126	28	to	to	PART
ajfa-5884	126	29	solve	solve	VERB
ajfa-5884	126	30	the	the	DET
ajfa-5884	126	31	problems	problem	NOUN
ajfa-5884	126	32	raised	raise	VERB
ajfa-5884	126	33	mainly	mainly	ADV
ajfa-5884	126	34	by	by	ADP
ajfa-5884	126	35	the	the	DET
ajfa-5884	126	36	followers	follower	NOUN
ajfa-5884	126	37	of	of	ADP
ajfa-5884	126	38	the	the	DET
ajfa-5884	126	39	positive	positive	ADJ
ajfa-5884	126	40	accounting	accounting	NOUN
ajfa-5884	126	41	theory	theory	NOUN
ajfa-5884	126	42	(	(	PUNCT
ajfa-5884	126	43	jensen	jensen	PROPN
ajfa-5884	126	44	1976	1976	NUM
ajfa-5884	126	45	,	,	PUNCT
ajfa-5884	126	46	p	p	NOUN
ajfa-5884	126	47	11	11	NUM
ajfa-5884	126	48	)	)	PUNCT
ajfa-5884	126	49	.	.	PUNCT
ajfa-5884	127	1	in	in	ADP
ajfa-5884	127	2	terms	term	NOUN
ajfa-5884	127	3	of	of	ADP
ajfa-5884	127	4	period	period	NOUN
ajfa-5884	127	5	and	and	CCONJ
ajfa-5884	127	6	purpose	purpose	NOUN
ajfa-5884	127	7	,	,	PUNCT
ajfa-5884	127	8	this	this	DET
ajfa-5884	127	9	approach	approach	NOUN
ajfa-5884	127	10	can	can	AUX
ajfa-5884	127	11	be	be	AUX
ajfa-5884	127	12	divided	divide	VERB
ajfa-5884	127	13	into	into	ADP
ajfa-5884	127	14	three	three	NUM
ajfa-5884	127	15	phases	phase	NOUN
ajfa-5884	127	16	:	:	PUNCT
ajfa-5884	127	17	a	a	DET
ajfa-5884	127	18	first	first	ADJ
ajfa-5884	127	19	phase	phase	NOUN
ajfa-5884	127	20	that	that	PRON
ajfa-5884	127	21	has	have	AUX
ajfa-5884	127	22	marked	mark	VERB
ajfa-5884	127	23	the	the	DET
ajfa-5884	127	24	accounting	accounting	NOUN
ajfa-5884	127	25	researches	research	NOUN
ajfa-5884	127	26	of	of	ADP
ajfa-5884	127	27	the	the	DET
ajfa-5884	127	28	70s	70	NOUN
ajfa-5884	127	29	and	and	CCONJ
ajfa-5884	127	30	the	the	DET
ajfa-5884	127	31	80s	80	NOUN
ajfa-5884	127	32	wishing	wish	VERB
ajfa-5884	127	33	to	to	PART
ajfa-5884	127	34	establish	establish	VERB
ajfa-5884	127	35	a	a	DET
ajfa-5884	127	36	theoretical	theoretical	ADJ
ajfa-5884	127	37	basis	basis	NOUN
ajfa-5884	127	38	of	of	ADP
ajfa-5884	127	39	the	the	DET
ajfa-5884	127	40	value	value	NOUN
ajfa-5884	127	41	.	.	PUNCT
ajfa-5884	128	1	next	next	ADV
ajfa-5884	128	2	,	,	PUNCT
ajfa-5884	128	3	a	a	DET
ajfa-5884	128	4	second	second	ADJ
ajfa-5884	128	5	phase	phase	NOUN
ajfa-5884	128	6	has	have	AUX
ajfa-5884	128	7	begun	begin	VERB
ajfa-5884	128	8	in	in	ADP
ajfa-5884	128	9	the	the	DET
ajfa-5884	128	10	late	late	NOUN
ajfa-5884	128	11	of	of	ADP
ajfa-5884	128	12	the	the	DET
ajfa-5884	128	13	80s	80	NOUN
ajfa-5884	128	14	.	.	PUNCT
ajfa-5884	129	1	its	its	PRON
ajfa-5884	129	2	objective	objective	NOUN
ajfa-5884	129	3	is	be	AUX
ajfa-5884	129	4	to	to	PART
ajfa-5884	129	5	examine	examine	VERB
ajfa-5884	129	6	the	the	DET
ajfa-5884	129	7	influence	influence	NOUN
ajfa-5884	129	8	of	of	ADP
ajfa-5884	129	9	the	the	DET
ajfa-5884	129	10	alternatives	alternative	NOUN
ajfa-5884	129	11	on	on	ADP
ajfa-5884	129	12	the	the	DET
ajfa-5884	129	13	choice	choice	NOUN
ajfa-5884	129	14	of	of	ADP
ajfa-5884	129	15	policies	policy	NOUN
ajfa-5884	129	16	of	of	ADP
ajfa-5884	129	17	evaluation	evaluation	NOUN
ajfa-5884	129	18	of	of	ADP
ajfa-5884	129	19	the	the	DET
ajfa-5884	129	20	company	company	NOUN
ajfa-5884	129	21	by	by	ADP
ajfa-5884	129	22	borrowing	borrow	VERB
ajfa-5884	129	23	the	the	DET
ajfa-5884	129	24	economic	economic	ADJ
ajfa-5884	129	25	concepts	concept	NOUN
ajfa-5884	129	26	of	of	ADP
ajfa-5884	129	27	information	information	NOUN
ajfa-5884	129	28	.	.	PUNCT
ajfa-5884	130	1	a	a	DET
ajfa-5884	130	2	third	third	ADJ
ajfa-5884	130	3	phase	phase	NOUN
ajfa-5884	130	4	has	have	AUX
ajfa-5884	130	5	focused	focus	VERB
ajfa-5884	130	6	on	on	ADP
ajfa-5884	130	7	the	the	DET
ajfa-5884	130	8	study	study	NOUN
ajfa-5884	130	9	of	of	ADP
ajfa-5884	130	10	the	the	DET
ajfa-5884	130	11	asymmetry	asymmetry	NOUN
ajfa-5884	130	12	of	of	ADP
ajfa-5884	130	13	the	the	DET
ajfa-5884	130	14	information	information	NOUN
ajfa-5884	130	15	between	between	ADP
ajfa-5884	130	16	managers	manager	NOUN
ajfa-5884	130	17	/	/	SYM
ajfa-5884	130	18	investors	investor	NOUN
ajfa-5884	130	19	and	and	CCONJ
ajfa-5884	130	20	investors	investor	NOUN
ajfa-5884	130	21	/	/	SYM
ajfa-5884	130	22	investors	investor	NOUN
ajfa-5884	130	23	(	(	PUNCT
ajfa-5884	130	24	walker	walker	NOUN
ajfa-5884	130	25	1988	1988	NUM
ajfa-5884	130	26	)	)	PUNCT
ajfa-5884	130	27	.	.	PUNCT
ajfa-5884	131	1	2.2.3	2.2.3	X
ajfa-5884	131	2	.	.	X
ajfa-5884	131	3	comparison	comparison	NOUN
ajfa-5884	131	4	between	between	ADP
ajfa-5884	131	5	the	the	DET
ajfa-5884	131	6	approaches	approach	NOUN
ajfa-5884	131	7	and	and	CCONJ
ajfa-5884	131	8	choice	choice	NOUN
ajfa-5884	131	9	of	of	ADP
ajfa-5884	131	10	the	the	DET
ajfa-5884	131	11	appropriate	appropriate	ADJ
ajfa-5884	131	12	model	model	NOUN
ajfa-5884	131	13	the	the	DET
ajfa-5884	131	14	economic	economic	ADJ
ajfa-5884	131	15	approach	approach	NOUN
ajfa-5884	131	16	of	of	ADP
ajfa-5884	131	17	measure	measure	NOUN
ajfa-5884	131	18	of	of	ADP
ajfa-5884	131	19	the	the	DET
ajfa-5884	131	20	accounting	accounting	NOUN
ajfa-5884	131	21	information	information	NOUN
ajfa-5884	131	22	aims	aim	VERB
ajfa-5884	131	23	to	to	PART
ajfa-5884	131	24	implement	implement	VERB
ajfa-5884	131	25	a	a	DET
ajfa-5884	131	26	new	new	ADJ
ajfa-5884	131	27	accounting	accounting	NOUN
ajfa-5884	131	28	research	research	NOUN
ajfa-5884	131	29	methodology	methodology	NOUN
ajfa-5884	131	30	for	for	ADP
ajfa-5884	131	31	the	the	DET
ajfa-5884	131	32	evaluation	evaluation	NOUN
ajfa-5884	131	33	of	of	ADP
ajfa-5884	131	34	a	a	DET
ajfa-5884	131	35	company	company	NOUN
ajfa-5884	131	36	.	.	PUNCT
ajfa-5884	132	1	in	in	ADP
ajfa-5884	132	2	the	the	DET
ajfa-5884	132	3	assumption	assumption	NOUN
ajfa-5884	132	4	of	of	ADP
ajfa-5884	132	5	an	an	DET
ajfa-5884	132	6	efficiency	efficiency	NOUN
ajfa-5884	132	7	of	of	ADP
ajfa-5884	132	8	information	information	NOUN
ajfa-5884	132	9	and	and	CCONJ
ajfa-5884	132	10	a	a	DET
ajfa-5884	132	11	rationality	rationality	NOUN
ajfa-5884	132	12	of	of	ADP
ajfa-5884	132	13	economic	economic	ADJ
ajfa-5884	132	14	agents	agent	NOUN
ajfa-5884	132	15	,	,	PUNCT
ajfa-5884	132	16	the	the	DET
ajfa-5884	132	17	economic	economic	ADJ
ajfa-5884	132	18	approach	approach	NOUN
ajfa-5884	132	19	offers	offer	VERB
ajfa-5884	132	20	a	a	DET
ajfa-5884	132	21	"	"	PUNCT
ajfa-5884	132	22	theoretical	theoretical	ADJ
ajfa-5884	132	23	basis	basis	NOUN
ajfa-5884	132	24	"	"	PUNCT
ajfa-5884	132	25	model	model	NOUN
ajfa-5884	132	26	for	for	ADP
ajfa-5884	132	27	the	the	DET
ajfa-5884	132	28	measure	measure	NOUN
ajfa-5884	132	29	of	of	ADP
ajfa-5884	132	30	the	the	DET
ajfa-5884	132	31	value	value	NOUN
ajfa-5884	132	32	of	of	ADP
ajfa-5884	132	33	a	a	DET
ajfa-5884	132	34	firm	firm	NOUN
ajfa-5884	132	35	.	.	PUNCT
ajfa-5884	133	1	indeed	indeed	ADV
ajfa-5884	133	2	,	,	PUNCT
ajfa-5884	133	3	this	this	DET
ajfa-5884	133	4	approach	approach	NOUN
ajfa-5884	133	5	wants	want	VERB
ajfa-5884	133	6	to	to	PART
ajfa-5884	133	7	remedy	remedy	VERB
ajfa-5884	133	8	to	to	ADP
ajfa-5884	133	9	weaknesses	weakness	NOUN
ajfa-5884	133	10	of	of	ADP
ajfa-5884	133	11	the	the	DET
ajfa-5884	133	12	utilitarian	utilitarian	ADJ
ajfa-5884	133	13	approach	approach	NOUN
ajfa-5884	133	14	.	.	PUNCT
ajfa-5884	134	1	the	the	DET
ajfa-5884	134	2	reflections	reflection	NOUN
ajfa-5884	134	3	of	of	ADP
ajfa-5884	134	4	feltham	feltham	PROPN
ajfa-5884	134	5	(	(	PUNCT
ajfa-5884	134	6	1968	1968	NUM
ajfa-5884	134	7	)	)	PUNCT
ajfa-5884	134	8	and	and	CCONJ
ajfa-5884	134	9	butterworth	butterworth	PROPN
ajfa-5884	134	10	(	(	PUNCT
ajfa-5884	134	11	1972	1972	NUM
ajfa-5884	134	12	)	)	PUNCT
ajfa-5884	134	13	on	on	ADP
ajfa-5884	134	14	a	a	DET
ajfa-5884	134	15	possible	possible	ADJ
ajfa-5884	134	16	merger	merger	NOUN
ajfa-5884	134	17	between	between	ADP
ajfa-5884	134	18	the	the	DET
ajfa-5884	134	19	economic	economic	ADJ
ajfa-5884	134	20	approach	approach	NOUN
ajfa-5884	134	21	of	of	ADP
ajfa-5884	134	22	accounting	accounting	NOUN
ajfa-5884	134	23	information	information	NOUN
ajfa-5884	134	24	and	and	CCONJ
ajfa-5884	134	25	the	the	DET
ajfa-5884	134	26	utilitarian	utilitarian	ADJ
ajfa-5884	134	27	approach	approach	NOUN
ajfa-5884	134	28	via	via	ADP
ajfa-5884	134	29	the	the	DET
ajfa-5884	134	30	reconciliation	reconciliation	NOUN
ajfa-5884	134	31	between	between	ADP
ajfa-5884	134	32	the	the	DET
ajfa-5884	134	33	economic	economic	ADJ
ajfa-5884	134	34	measure	measure	NOUN
ajfa-5884	134	35	and	and	CCONJ
ajfa-5884	134	36	the	the	DET
ajfa-5884	134	37	accounting	accounting	NOUN
ajfa-5884	134	38	value	value	NOUN
ajfa-5884	134	39	of	of	ADP
ajfa-5884	134	40	the	the	DET
ajfa-5884	134	41	company	company	NOUN
ajfa-5884	134	42	has	have	AUX
ajfa-5884	134	43	retained	retain	VERB
ajfa-5884	134	44	the	the	DET
ajfa-5884	134	45	interest	interest	NOUN
ajfa-5884	134	46	of	of	ADP
ajfa-5884	134	47	several	several	ADJ
ajfa-5884	134	48	searchers	searcher	NOUN
ajfa-5884	134	49	.	.	PUNCT
ajfa-5884	135	1	in	in	ADP
ajfa-5884	135	2	terms	term	NOUN
ajfa-5884	135	3	of	of	ADP
ajfa-5884	135	4	number	number	NOUN
ajfa-5884	135	5	and	and	CCONJ
ajfa-5884	135	6	importance	importance	NOUN
ajfa-5884	135	7	of	of	ADP
ajfa-5884	135	8	results	result	NOUN
ajfa-5884	135	9	,	,	PUNCT
ajfa-5884	135	10	the	the	DET
ajfa-5884	135	11	utilitarian	utilitarian	ADJ
ajfa-5884	135	12	approach	approach	NOUN
ajfa-5884	135	13	of	of	ADP
ajfa-5884	135	14	measure	measure	NOUN
ajfa-5884	135	15	of	of	ADP
ajfa-5884	135	16	the	the	DET
ajfa-5884	135	17	accounting	accounting	NOUN
ajfa-5884	135	18	information	information	NOUN
ajfa-5884	135	19	remains	remain	VERB
ajfa-5884	135	20	the	the	DET
ajfa-5884	135	21	dominant	dominant	ADJ
ajfa-5884	135	22	approach	approach	NOUN
ajfa-5884	135	23	in	in	ADP
ajfa-5884	135	24	terms	term	NOUN
ajfa-5884	135	25	of	of	ADP
ajfa-5884	135	26	number	number	NOUN
ajfa-5884	135	27	and	and	CCONJ
ajfa-5884	135	28	results	result	NOUN
ajfa-5884	135	29	of	of	ADP
ajfa-5884	135	30	research	research	NOUN
ajfa-5884	135	31	.	.	PUNCT
ajfa-5884	136	1	in	in	ADP
ajfa-5884	136	2	comparison	comparison	NOUN
ajfa-5884	136	3	with	with	ADP
ajfa-5884	136	4	the	the	DET
ajfa-5884	136	5	economic	economic	ADJ
ajfa-5884	136	6	approach	approach	NOUN
ajfa-5884	136	7	,	,	PUNCT
ajfa-5884	136	8	the	the	DET
ajfa-5884	136	9	empirical	empirical	ADJ
ajfa-5884	136	10	studies	study	NOUN
ajfa-5884	136	11	of	of	ADP
ajfa-5884	136	12	the	the	DET
ajfa-5884	136	13	utilitarian	utilitarian	ADJ
ajfa-5884	136	14	approach	approach	NOUN
ajfa-5884	136	15	have	have	AUX
ajfa-5884	136	16	succeed	succeed	VERB
ajfa-5884	136	17	to	to	PART
ajfa-5884	136	18	explain	explain	VERB
ajfa-5884	136	19	the	the	DET
ajfa-5884	136	20	information	information	NOUN
ajfa-5884	136	21	content	content	NOUN
ajfa-5884	136	22	of	of	ADP
ajfa-5884	136	23	the	the	DET
ajfa-5884	136	24	stock	stock	NOUN
ajfa-5884	136	25	prices	price	NOUN
ajfa-5884	136	26	in	in	ADP
ajfa-5884	136	27	a	a	DET
ajfa-5884	136	28	fairly	fairly	ADV
ajfa-5884	136	29	meaningful	meaningful	ADJ
ajfa-5884	136	30	way	way	NOUN
ajfa-5884	136	31	.	.	PUNCT
ajfa-5884	137	1	some	some	DET
ajfa-5884	137	2	models	model	NOUN
ajfa-5884	137	3	reached	reach	VERB
ajfa-5884	137	4	a	a	DET
ajfa-5884	137	5	maximum	maximum	NOUN
ajfa-5884	137	6	of	of	ADP
ajfa-5884	137	7	90	90	NUM
ajfa-5884	137	8	%	%	NOUN
ajfa-5884	137	9	as	as	SCONJ
ajfa-5884	137	10	illustrated	illustrate	VERB
ajfa-5884	137	11	by	by	ADP
ajfa-5884	137	12	the	the	DET
ajfa-5884	137	13	table	table	NOUN
ajfa-5884	137	14	1	1	NUM
ajfa-5884	137	15	below	below	ADV
ajfa-5884	137	16	.	.	PUNCT
ajfa-5884	138	1	asian	asian	ADJ
ajfa-5884	138	2	journal	journal	PROPN
ajfa-5884	138	3	of	of	ADP
ajfa-5884	138	4	finance	finance	PROPN
ajfa-5884	138	5	&	&	CCONJ
ajfa-5884	138	6	accounting	accounting	PROPN
ajfa-5884	138	7	issn	issn	PROPN
ajfa-5884	138	8	1946	1946	NUM
ajfa-5884	138	9	-	-	PUNCT
ajfa-5884	138	10	052x	052x	PROPN
ajfa-5884	138	11	2014	2014	NUM
ajfa-5884	138	12	,	,	PUNCT
ajfa-5884	138	13	vol	vol	NOUN
ajfa-5884	138	14	.	.	PROPN
ajfa-5884	139	1	6	6	NUM
ajfa-5884	139	2	,	,	PUNCT
ajfa-5884	139	3	no	no	INTJ
ajfa-5884	139	4	.	.	NOUN
ajfa-5884	139	5	2	2	NUM
ajfa-5884	139	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	139	7	224	224	NUM
ajfa-5884	139	8	table	table	NOUN
ajfa-5884	139	9	1	1	NUM
ajfa-5884	139	10	.	.	PUNCT
ajfa-5884	139	11	results	result	NOUN
ajfa-5884	139	12	of	of	ADP
ajfa-5884	139	13	some	some	DET
ajfa-5884	139	14	important	important	ADJ
ajfa-5884	139	15	previous	previous	ADJ
ajfa-5884	139	16	studies	study	NOUN
ajfa-5884	139	17	on	on	ADP
ajfa-5884	139	18	the	the	DET
ajfa-5884	139	19	relevance	relevance	NOUN
ajfa-5884	139	20	of	of	ADP
ajfa-5884	139	21	accounting	account	VERB
ajfa-5884	139	22	information	information	NOUN
ajfa-5884	139	23	author	author	NOUN
ajfa-5884	139	24	study	study	NOUN
ajfa-5884	139	25	period	period	NOUN
ajfa-5884	139	26	country	country	NOUN
ajfa-5884	139	27	sample	sample	NOUN
ajfa-5884	139	28	results	result	NOUN
ajfa-5884	139	29	model	model	PROPN
ajfa-5884	139	30	used	use	VERB
ajfa-5884	139	31	bernard	bernard	PROPN
ajfa-5884	139	32	(	(	PUNCT
ajfa-5884	139	33	1995	1995	NUM
ajfa-5884	139	34	)	)	PUNCT
ajfa-5884	139	35	1978	1978	NUM
ajfa-5884	139	36	-	-	SYM
ajfa-5884	139	37	1993	1993	NUM
ajfa-5884	139	38	united	united	PROPN
ajfa-5884	139	39	states	states	PROPN
ajfa-5884	139	40	between	between	ADP
ajfa-5884	139	41	670	670	NUM
ajfa-5884	139	42	et	et	NOUN
ajfa-5884	139	43	712	712	NUM
ajfa-5884	139	44	firm	firm	ADJ
ajfa-5884	139	45	/	/	SYM
ajfa-5884	139	46	year	year	NOUN
ajfa-5884	139	47	.	.	PUNCT
ajfa-5884	140	1	29%<r²<68	29%<r²<68	NUM
ajfa-5884	140	2	%	%	NOUN
ajfa-5884	140	3	dividend	dividend	NOUN
ajfa-5884	140	4	discount	discount	NOUN
ajfa-5884	140	5	model	model	NOUN
ajfa-5884	140	6	and	and	CCONJ
ajfa-5884	140	7	residual	residual	ADJ
ajfa-5884	140	8	income	income	NOUN
ajfa-5884	140	9	model	model	NOUN
ajfa-5884	140	10	frankel	frankel	PROPN
ajfa-5884	140	11	&	&	CCONJ
ajfa-5884	140	12	lee	lee	PROPN
ajfa-5884	140	13	(	(	PUNCT
ajfa-5884	140	14	1996	1996	NUM
ajfa-5884	140	15	)	)	PUNCT
ajfa-5884	140	16	1987	1987	NUM
ajfa-5884	140	17	–	–	PUNCT
ajfa-5884	140	18	1994	1994	NUM
ajfa-5884	140	19	20	20	NUM
ajfa-5884	140	20	countries	country	NOUN
ajfa-5884	140	21	24909	24909	NUM
ajfa-5884	140	22	observations	observation	NOUN
ajfa-5884	140	23	70%<r²<90	70%<r²<90	NUM
ajfa-5884	140	24	%	%	NOUN
ajfa-5884	140	25	residual	residual	ADJ
ajfa-5884	140	26	income	income	NOUN
ajfa-5884	140	27	model	model	NOUN
ajfa-5884	140	28	gragham	gragham	PROPN
ajfa-5884	140	29	&	&	CCONJ
ajfa-5884	140	30	king	king	NOUN
ajfa-5884	140	31	(	(	PUNCT
ajfa-5884	140	32	1998	1998	NUM
ajfa-5884	140	33	)	)	PUNCT
ajfa-5884	140	34	1987	1987	NUM
ajfa-5884	140	35	1996	1996	NUM
ajfa-5884	140	36	6	6	NUM
ajfa-5884	140	37	asiatic	asiatic	ADJ
ajfa-5884	140	38	countries	country	NOUN
ajfa-5884	140	39	3655	3655	NUM
ajfa-5884	140	40	observations	observation	NOUN
ajfa-5884	140	41	16%<r²<90	16%<r²<90	NUM
ajfa-5884	140	42	%	%	NOUN
ajfa-5884	140	43	residual	residual	ADJ
ajfa-5884	140	44	income	income	NOUN
ajfa-5884	140	45	model	model	NOUN
ajfa-5884	140	46	dechow	dechow	PROPN
ajfa-5884	140	47	&	&	CCONJ
ajfa-5884	140	48	al	al	PROPN
ajfa-5884	140	49	.	.	PROPN
ajfa-5884	141	1	(	(	PUNCT
ajfa-5884	141	2	1999	1999	NUM
ajfa-5884	141	3	)	)	PUNCT
ajfa-5884	141	4	1976	1976	NUM
ajfa-5884	141	5	–	–	PUNCT
ajfa-5884	141	6	1995	1995	NUM
ajfa-5884	141	7	united	united	PROPN
ajfa-5884	141	8	states	states	PROPN
ajfa-5884	141	9	50133	50133	NUM
ajfa-5884	141	10	observations	observation	NOUN
ajfa-5884	141	11	8%<r²<40	8%<r²<40	NUM
ajfa-5884	141	12	%	%	NOUN
ajfa-5884	141	13	residual	residual	ADJ
ajfa-5884	141	14	income	income	NOUN
ajfa-5884	141	15	model	model	NOUN
ajfa-5884	141	16	abukari	abukari	PROPN
ajfa-5884	141	17	&	&	CCONJ
ajfa-5884	141	18	mcconomy	mcconomy	PROPN
ajfa-5884	141	19	(	(	PUNCT
ajfa-5884	141	20	2000	2000	NUM
ajfa-5884	141	21	)	)	PUNCT
ajfa-5884	141	22	1992	1992	NUM
ajfa-5884	141	23	–	–	PUNCT
ajfa-5884	141	24	1996	1996	NUM
ajfa-5884	141	25	canada	canada	PROPN
ajfa-5884	141	26	2	2	NUM
ajfa-5884	141	27	090	090	NUM
ajfa-5884	141	28	observations	observation	NOUN
ajfa-5884	141	29	53%<r²<68	53%<r²<68	NUM
ajfa-5884	141	30	%	%	NOUN
ajfa-5884	141	31	dividend	dividend	NOUN
ajfa-5884	141	32	discount	discount	NOUN
ajfa-5884	141	33	model	model	NOUN
ajfa-5884	141	34	francis	francis	PROPN
ajfa-5884	141	35	&	&	CCONJ
ajfa-5884	141	36	al	al	PROPN
ajfa-5884	141	37	.	.	PROPN
ajfa-5884	142	1	(	(	PUNCT
ajfa-5884	142	2	2000	2000	NUM
ajfa-5884	142	3	)	)	PUNCT
ajfa-5884	142	4	1989	1989	NUM
ajfa-5884	142	5	–	–	PUNCT
ajfa-5884	142	6	1993	1993	NUM
ajfa-5884	142	7	united	united	PROPN
ajfa-5884	142	8	states	states	PROPN
ajfa-5884	142	9	2	2	NUM
ajfa-5884	142	10	907	907	NUM
ajfa-5884	142	11	observations	observation	NOUN
ajfa-5884	142	12	74%<r²<90	74%<r²<90	NUM
ajfa-5884	142	13	%	%	NOUN
ajfa-5884	142	14	residual	residual	ADJ
ajfa-5884	142	15	income	income	NOUN
ajfa-5884	142	16	model	model	NOUN
ajfa-5884	142	17	shores	shore	NOUN
ajfa-5884	142	18	&	&	CCONJ
ajfa-5884	142	19	bowen	bowen	PROPN
ajfa-5884	142	20	(	(	PUNCT
ajfa-5884	142	21	2002	2002	NUM
ajfa-5884	142	22	)	)	PUNCT
ajfa-5884	142	23	1976	1976	NUM
ajfa-5884	142	24	–	–	PUNCT
ajfa-5884	142	25	1997	1997	NUM
ajfa-5884	142	26	united	united	PROPN
ajfa-5884	142	27	states	states	PROPN
ajfa-5884	142	28	222	222	NUM
ajfa-5884	142	29	observations	observation	NOUN
ajfa-5884	142	30	52	52	NUM
ajfa-5884	142	31	%	%	NOUN
ajfa-5884	142	32	<	<	X
ajfa-5884	143	1	r²	r²	NOUN
ajfa-5884	143	2	<	<	X
ajfa-5884	143	3	76	76	NUM
ajfa-5884	143	4	%	%	NOUN
ajfa-5884	143	5	economic	economic	ADJ
ajfa-5884	143	6	determinants	determinant	NOUN
ajfa-5884	143	7	the	the	DET
ajfa-5884	143	8	table	table	NOUN
ajfa-5884	143	9	1	1	NUM
ajfa-5884	143	10	below	below	ADV
ajfa-5884	143	11	provides	provide	VERB
ajfa-5884	143	12	a	a	DET
ajfa-5884	143	13	synthesis	synthesis	NOUN
ajfa-5884	143	14	of	of	ADP
ajfa-5884	143	15	results	result	NOUN
ajfa-5884	143	16	founded	found	VERB
ajfa-5884	143	17	by	by	ADP
ajfa-5884	143	18	some	some	DET
ajfa-5884	143	19	previous	previous	ADJ
ajfa-5884	143	20	researches	research	NOUN
ajfa-5884	143	21	.	.	PUNCT
ajfa-5884	144	1	it	it	PRON
ajfa-5884	144	2	shows	show	VERB
ajfa-5884	144	3	the	the	DET
ajfa-5884	144	4	importance	importance	NOUN
ajfa-5884	144	5	in	in	ADP
ajfa-5884	144	6	terms	term	NOUN
ajfa-5884	144	7	of	of	ADP
ajfa-5884	144	8	number	number	NOUN
ajfa-5884	144	9	and	and	CCONJ
ajfa-5884	144	10	results	result	NOUN
ajfa-5884	144	11	of	of	ADP
ajfa-5884	144	12	searches	search	NOUN
ajfa-5884	144	13	using	use	VERB
ajfa-5884	144	14	the	the	DET
ajfa-5884	144	15	utilitarian	utilitarian	ADJ
ajfa-5884	144	16	approach	approach	NOUN
ajfa-5884	144	17	compared	compare	VERB
ajfa-5884	144	18	to	to	ADP
ajfa-5884	144	19	the	the	DET
ajfa-5884	144	20	economic	economic	ADJ
ajfa-5884	144	21	approach	approach	NOUN
ajfa-5884	144	22	.	.	PUNCT
ajfa-5884	145	1	based	base	VERB
ajfa-5884	145	2	on	on	ADP
ajfa-5884	145	3	the	the	DET
ajfa-5884	145	4	results	result	NOUN
ajfa-5884	145	5	of	of	ADP
ajfa-5884	145	6	previous	previous	ADJ
ajfa-5884	145	7	researches	research	NOUN
ajfa-5884	145	8	mentioned	mention	VERB
ajfa-5884	145	9	above	above	ADV
ajfa-5884	145	10	,	,	PUNCT
ajfa-5884	145	11	our	our	PRON
ajfa-5884	145	12	choice	choice	NOUN
ajfa-5884	145	13	in	in	ADP
ajfa-5884	145	14	terms	term	NOUN
ajfa-5884	145	15	of	of	ADP
ajfa-5884	145	16	approach	approach	NOUN
ajfa-5884	145	17	is	be	AUX
ajfa-5884	145	18	focused	focus	VERB
ajfa-5884	145	19	on	on	ADP
ajfa-5884	145	20	the	the	DET
ajfa-5884	145	21	utilitarian	utilitarian	ADJ
ajfa-5884	145	22	approach	approach	NOUN
ajfa-5884	145	23	.	.	PUNCT
ajfa-5884	146	1	3	3	X
ajfa-5884	146	2	.	.	X
ajfa-5884	146	3	hypotheses	hypothese	VERB
ajfa-5884	146	4	development	development	NOUN
ajfa-5884	146	5	several	several	ADJ
ajfa-5884	146	6	researches	research	NOUN
ajfa-5884	146	7	have	have	AUX
ajfa-5884	146	8	studied	study	VERB
ajfa-5884	146	9	the	the	DET
ajfa-5884	146	10	effects	effect	NOUN
ajfa-5884	146	11	of	of	ADP
ajfa-5884	146	12	the	the	DET
ajfa-5884	146	13	adoption	adoption	NOUN
ajfa-5884	146	14	of	of	ADP
ajfa-5884	146	15	ifrs	ifrs	PROPN
ajfa-5884	146	16	.	.	PUNCT
ajfa-5884	147	1	an	an	DET
ajfa-5884	147	2	important	important	ADJ
ajfa-5884	147	3	part	part	NOUN
ajfa-5884	147	4	of	of	ADP
ajfa-5884	147	5	these	these	DET
ajfa-5884	147	6	studies	study	NOUN
ajfa-5884	147	7	has	have	AUX
ajfa-5884	147	8	concerned	concern	VERB
ajfa-5884	147	9	the	the	DET
ajfa-5884	147	10	countries	country	NOUN
ajfa-5884	147	11	of	of	ADP
ajfa-5884	147	12	the	the	DET
ajfa-5884	147	13	european	european	PROPN
ajfa-5884	147	14	union	union	PROPN
ajfa-5884	147	15	.	.	PUNCT
ajfa-5884	148	1	in	in	ADP
ajfa-5884	148	2	terms	term	NOUN
ajfa-5884	148	3	of	of	ADP
ajfa-5884	148	4	results	result	NOUN
ajfa-5884	148	5	,	,	PUNCT
ajfa-5884	148	6	several	several	ADJ
ajfa-5884	148	7	of	of	ADP
ajfa-5884	148	8	these	these	DET
ajfa-5884	148	9	researches	research	NOUN
ajfa-5884	148	10	have	have	AUX
ajfa-5884	148	11	proved	prove	VERB
ajfa-5884	148	12	that	that	SCONJ
ajfa-5884	148	13	the	the	DET
ajfa-5884	148	14	adoption	adoption	NOUN
ajfa-5884	148	15	of	of	ADP
ajfa-5884	148	16	ifrs	ifrs	PROPN
ajfa-5884	148	17	has	have	VERB
ajfa-5884	148	18	a	a	DET
ajfa-5884	148	19	positive	positive	ADJ
ajfa-5884	148	20	impact	impact	NOUN
ajfa-5884	148	21	on	on	ADP
ajfa-5884	148	22	the	the	DET
ajfa-5884	148	23	quality	quality	NOUN
ajfa-5884	148	24	of	of	ADP
ajfa-5884	148	25	accounting	accounting	NOUN
ajfa-5884	148	26	information	information	NOUN
ajfa-5884	148	27	and	and	CCONJ
ajfa-5884	148	28	that	that	SCONJ
ajfa-5884	148	29	these	these	DET
ajfa-5884	148	30	standards	standard	NOUN
ajfa-5884	148	31	have	have	AUX
ajfa-5884	148	32	changed	change	VERB
ajfa-5884	148	33	positively	positively	ADV
ajfa-5884	148	34	the	the	DET
ajfa-5884	148	35	constitution	constitution	NOUN
ajfa-5884	148	36	of	of	ADP
ajfa-5884	148	37	several	several	ADJ
ajfa-5884	148	38	accounting	accounting	NOUN
ajfa-5884	148	39	and	and	CCONJ
ajfa-5884	148	40	financial	financial	ADJ
ajfa-5884	148	41	indicators	indicator	NOUN
ajfa-5884	148	42	that	that	SCONJ
ajfa-5884	148	43	investors	investor	NOUN
ajfa-5884	148	44	use	use	VERB
ajfa-5884	148	45	to	to	PART
ajfa-5884	148	46	make	make	VERB
ajfa-5884	148	47	decisions	decision	NOUN
ajfa-5884	148	48	.	.	PUNCT
ajfa-5884	149	1	these	these	DET
ajfa-5884	149	2	positive	positive	ADJ
ajfa-5884	149	3	results	result	NOUN
ajfa-5884	149	4	have	have	AUX
ajfa-5884	149	5	differed	differ	VERB
ajfa-5884	149	6	between	between	ADP
ajfa-5884	149	7	the	the	DET
ajfa-5884	149	8	countries	country	NOUN
ajfa-5884	149	9	.	.	PUNCT
ajfa-5884	150	1	taking	take	VERB
ajfa-5884	150	2	as	as	ADV
ajfa-5884	150	3	base	base	NOUN
ajfa-5884	150	4	the	the	DET
ajfa-5884	150	5	work	work	NOUN
ajfa-5884	150	6	of	of	ADP
ajfa-5884	150	7	zeef	zeef	PROPN
ajfa-5884	150	8	and	and	CCONJ
ajfa-5884	150	9	nobes	nobe	NOUN
ajfa-5884	150	10	who	who	PRON
ajfa-5884	150	11	have	have	AUX
ajfa-5884	150	12	proposed	propose	VERB
ajfa-5884	150	13	a	a	DET
ajfa-5884	150	14	classification	classification	NOUN
ajfa-5884	150	15	of	of	ADP
ajfa-5884	150	16	methods	method	NOUN
ajfa-5884	150	17	of	of	ADP
ajfa-5884	150	18	asian	asian	ADJ
ajfa-5884	150	19	journal	journal	NOUN
ajfa-5884	150	20	of	of	ADP
ajfa-5884	150	21	finance	finance	PROPN
ajfa-5884	150	22	&	&	CCONJ
ajfa-5884	150	23	accounting	accounting	PROPN
ajfa-5884	150	24	issn	issn	PROPN
ajfa-5884	150	25	1946	1946	NUM
ajfa-5884	150	26	-	-	PUNCT
ajfa-5884	150	27	052x	052x	PROPN
ajfa-5884	150	28	2014	2014	NUM
ajfa-5884	150	29	,	,	PUNCT
ajfa-5884	150	30	vol	vol	NOUN
ajfa-5884	150	31	.	.	PROPN
ajfa-5884	150	32	6	6	NUM
ajfa-5884	150	33	,	,	PUNCT
ajfa-5884	150	34	no	no	INTJ
ajfa-5884	150	35	.	.	NOUN
ajfa-5884	150	36	2	2	NUM
ajfa-5884	150	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	150	38	225	225	NUM
ajfa-5884	150	39	implementation	implementation	NOUN
ajfa-5884	150	40	of	of	ADP
ajfa-5884	150	41	ifrs	ifrs	NOUN
ajfa-5884	150	42	according	accord	VERB
ajfa-5884	150	43	to	to	ADP
ajfa-5884	150	44	their	their	PRON
ajfa-5884	150	45	compliance	compliance	NOUN
ajfa-5884	150	46	with	with	ADP
ajfa-5884	150	47	the	the	DET
ajfa-5884	150	48	ifrs	ifrs	NOUN
ajfa-5884	150	49	issued	issue	VERB
ajfa-5884	150	50	by	by	ADP
ajfa-5884	150	51	the	the	DET
ajfa-5884	150	52	iasb	iasb	NOUN
ajfa-5884	150	53	.	.	PUNCT
ajfa-5884	151	1	these	these	DET
ajfa-5884	151	2	authors	author	NOUN
ajfa-5884	151	3	have	have	AUX
ajfa-5884	151	4	enunciated	enunciate	VERB
ajfa-5884	151	5	that	that	SCONJ
ajfa-5884	151	6	the	the	DET
ajfa-5884	151	7	methods	method	NOUN
ajfa-5884	151	8	of	of	ADP
ajfa-5884	151	9	implementation	implementation	NOUN
ajfa-5884	151	10	of	of	ADP
ajfa-5884	151	11	ifrs	ifrs	NOUN
ajfa-5884	151	12	chosen	choose	VERB
ajfa-5884	151	13	in	in	ADP
ajfa-5884	151	14	countries	country	NOUN
ajfa-5884	151	15	such	such	ADJ
ajfa-5884	151	16	as	as	ADP
ajfa-5884	151	17	south	south	PROPN
ajfa-5884	151	18	-	-	PUNCT
ajfa-5884	151	19	africa	africa	PROPN
ajfa-5884	151	20	,	,	PUNCT
ajfa-5884	151	21	israel	israel	PROPN
ajfa-5884	151	22	,	,	PUNCT
ajfa-5884	151	23	canada	canada	PROPN
ajfa-5884	151	24	and	and	CCONJ
ajfa-5884	151	25	australia	australia	PROPN
ajfa-5884	151	26	are	be	AUX
ajfa-5884	151	27	compliant	compliant	ADJ
ajfa-5884	151	28	,	,	PUNCT
ajfa-5884	151	29	those	those	PRON
ajfa-5884	151	30	adopted	adopt	VERB
ajfa-5884	151	31	by	by	ADP
ajfa-5884	151	32	the	the	DET
ajfa-5884	151	33	european	european	PROPN
ajfa-5884	151	34	union	union	PROPN
ajfa-5884	151	35	and	and	CCONJ
ajfa-5884	151	36	the	the	DET
ajfa-5884	151	37	switzerland	switzerland	NOUN
ajfa-5884	151	38	are	be	AUX
ajfa-5884	151	39	possibly	possibly	ADV
ajfa-5884	151	40	compliant	compliant	ADJ
ajfa-5884	151	41	and	and	CCONJ
ajfa-5884	151	42	the	the	DET
ajfa-5884	151	43	method	method	NOUN
ajfa-5884	151	44	chosen	choose	VERB
ajfa-5884	151	45	in	in	ADP
ajfa-5884	151	46	china	china	PROPN
ajfa-5884	151	47	is	be	AUX
ajfa-5884	151	48	unlikely	unlikely	ADV
ajfa-5884	151	49	compliant	compliant	ADJ
ajfa-5884	151	50	with	with	ADP
ajfa-5884	151	51	the	the	DET
ajfa-5884	151	52	ifrs	ifrs	NOUN
ajfa-5884	151	53	issued	issue	VERB
ajfa-5884	151	54	by	by	ADP
ajfa-5884	151	55	the	the	DET
ajfa-5884	151	56	iasb	iasb	NOUN
ajfa-5884	151	57	.	.	PUNCT
ajfa-5884	152	1	taking	take	VERB
ajfa-5884	152	2	into	into	ADP
ajfa-5884	152	3	account	account	NOUN
ajfa-5884	152	4	several	several	ADJ
ajfa-5884	152	5	results	result	NOUN
ajfa-5884	152	6	of	of	ADP
ajfa-5884	152	7	previous	previous	ADJ
ajfa-5884	152	8	studies	study	NOUN
ajfa-5884	152	9	showing	show	VERB
ajfa-5884	152	10	the	the	DET
ajfa-5884	152	11	positive	positive	ADJ
ajfa-5884	152	12	effect	effect	NOUN
ajfa-5884	152	13	of	of	ADP
ajfa-5884	152	14	the	the	DET
ajfa-5884	152	15	implementation	implementation	NOUN
ajfa-5884	152	16	of	of	ADP
ajfa-5884	152	17	ifrs	ifrs	NOUN
ajfa-5884	152	18	on	on	ADP
ajfa-5884	152	19	the	the	DET
ajfa-5884	152	20	relevance	relevance	NOUN
ajfa-5884	152	21	of	of	ADP
ajfa-5884	152	22	accounting	accounting	NOUN
ajfa-5884	152	23	information	information	NOUN
ajfa-5884	152	24	as	as	SCONJ
ajfa-5884	152	25	illustrated	illustrate	VERB
ajfa-5884	152	26	by	by	ADP
ajfa-5884	152	27	morais	morais	PROPN
ajfa-5884	152	28	and	and	CCONJ
ajfa-5884	152	29	curto	curto	PROPN
ajfa-5884	152	30	(	(	PUNCT
ajfa-5884	152	31	2009	2009	NUM
ajfa-5884	152	32	)	)	PUNCT
ajfa-5884	152	33	who	who	PRON
ajfa-5884	152	34	have	have	AUX
ajfa-5884	152	35	noted	note	VERB
ajfa-5884	152	36	through	through	ADP
ajfa-5884	152	37	a	a	DET
ajfa-5884	152	38	sample	sample	NOUN
ajfa-5884	152	39	of	of	ADP
ajfa-5884	152	40	companies	company	NOUN
ajfa-5884	152	41	listed	list	VERB
ajfa-5884	152	42	in	in	ADP
ajfa-5884	152	43	14	14	NUM
ajfa-5884	152	44	european	european	ADJ
ajfa-5884	152	45	countries	country	NOUN
ajfa-5884	152	46	that	that	SCONJ
ajfa-5884	152	47	the	the	DET
ajfa-5884	152	48	relevance	relevance	NOUN
ajfa-5884	152	49	of	of	ADP
ajfa-5884	152	50	the	the	DET
ajfa-5884	152	51	value	value	NOUN
ajfa-5884	152	52	of	of	ADP
ajfa-5884	152	53	the	the	DET
ajfa-5884	152	54	financial	financial	ADJ
ajfa-5884	152	55	statements	statement	NOUN
ajfa-5884	152	56	of	of	ADP
ajfa-5884	152	57	these	these	DET
ajfa-5884	152	58	countries	country	NOUN
ajfa-5884	152	59	has	have	AUX
ajfa-5884	152	60	increased	increase	VERB
ajfa-5884	152	61	following	follow	VERB
ajfa-5884	152	62	their	their	PRON
ajfa-5884	152	63	transition	transition	NOUN
ajfa-5884	152	64	to	to	ADP
ajfa-5884	152	65	ifrs	ifrs	PROPN
ajfa-5884	152	66	,	,	PUNCT
ajfa-5884	152	67	chalmers	chalmer	VERB
ajfa-5884	152	68	et	et	PROPN
ajfa-5884	152	69	al	al	PROPN
ajfa-5884	152	70	.	.	PUNCT
ajfa-5884	153	1	(	(	PUNCT
ajfa-5884	153	2	2008	2008	NUM
ajfa-5884	153	3	)	)	PUNCT
ajfa-5884	153	4	have	have	AUX
ajfa-5884	153	5	found	find	VERB
ajfa-5884	153	6	that	that	SCONJ
ajfa-5884	153	7	the	the	DET
ajfa-5884	153	8	ifrs	ifrs	NOUN
ajfa-5884	153	9	communicate	communicate	VERB
ajfa-5884	153	10	more	more	ADV
ajfa-5884	153	11	additional	additional	ADJ
ajfa-5884	153	12	information	information	NOUN
ajfa-5884	153	13	for	for	ADP
ajfa-5884	153	14	the	the	DET
ajfa-5884	153	15	investors	investor	NOUN
ajfa-5884	153	16	in	in	ADP
ajfa-5884	153	17	relation	relation	NOUN
ajfa-5884	153	18	with	with	ADP
ajfa-5884	153	19	the	the	DET
ajfa-5884	153	20	goodwill	goodwill	NOUN
ajfa-5884	153	21	that	that	PRON
ajfa-5884	153	22	the	the	DET
ajfa-5884	153	23	australian	australian	ADJ
ajfa-5884	153	24	standards	standard	NOUN
ajfa-5884	153	25	and	and	CCONJ
ajfa-5884	153	26	have	have	AUX
ajfa-5884	153	27	shown	show	VERB
ajfa-5884	153	28	(	(	PUNCT
ajfa-5884	153	29	2011	2011	NUM
ajfa-5884	153	30	)	)	PUNCT
ajfa-5884	153	31	that	that	SCONJ
ajfa-5884	153	32	the	the	DET
ajfa-5884	153	33	benefits	benefit	NOUN
ajfa-5884	153	34	have	have	AUX
ajfa-5884	153	35	become	become	VERB
ajfa-5884	153	36	more	more	ADV
ajfa-5884	153	37	relevant	relevant	ADJ
ajfa-5884	153	38	following	follow	VERB
ajfa-5884	153	39	the	the	DET
ajfa-5884	153	40	implementation	implementation	NOUN
ajfa-5884	153	41	of	of	ADP
ajfa-5884	153	42	ifrs	ifrs	PROPN
ajfa-5884	153	43	;	;	PUNCT
ajfa-5884	153	44	these	these	DET
ajfa-5884	153	45	results	result	NOUN
ajfa-5884	153	46	demonstrate	demonstrate	VERB
ajfa-5884	153	47	that	that	SCONJ
ajfa-5884	153	48	the	the	DET
ajfa-5884	153	49	effect	effect	NOUN
ajfa-5884	153	50	of	of	ADP
ajfa-5884	153	51	ifrs	ifrs	NOUN
ajfa-5884	153	52	on	on	ADP
ajfa-5884	153	53	the	the	DET
ajfa-5884	153	54	relevance	relevance	NOUN
ajfa-5884	153	55	of	of	ADP
ajfa-5884	153	56	accounting	accounting	NOUN
ajfa-5884	153	57	information	information	NOUN
ajfa-5884	153	58	is	be	AUX
ajfa-5884	153	59	variable	variable	ADJ
ajfa-5884	153	60	from	from	ADP
ajfa-5884	153	61	a	a	DET
ajfa-5884	153	62	country	country	NOUN
ajfa-5884	153	63	to	to	ADP
ajfa-5884	153	64	another	another	PRON
ajfa-5884	153	65	;	;	PUNCT
ajfa-5884	153	66	thus	thus	ADV
ajfa-5884	153	67	,	,	PUNCT
ajfa-5884	153	68	these	these	DET
ajfa-5884	153	69	results	result	NOUN
ajfa-5884	153	70	leads	lead	VERB
ajfa-5884	153	71	to	to	ADP
ajfa-5884	153	72	the	the	DET
ajfa-5884	153	73	first	first	ADJ
ajfa-5884	153	74	hypothesis	hypothesis	NOUN
ajfa-5884	153	75	:	:	PUNCT
ajfa-5884	153	76	h1	h1	PROPN
ajfa-5884	153	77	:	:	PUNCT
ajfa-5884	153	78	the	the	DET
ajfa-5884	153	79	compliance	compliance	NOUN
ajfa-5884	153	80	of	of	ADP
ajfa-5884	153	81	methods	method	NOUN
ajfa-5884	153	82	of	of	ADP
ajfa-5884	153	83	implementation	implementation	NOUN
ajfa-5884	153	84	of	of	ADP
ajfa-5884	153	85	ifrs	ifrs	PROPN
ajfa-5884	153	86	with	with	ADP
ajfa-5884	153	87	the	the	DET
ajfa-5884	153	88	ifrs	ifrs	NOUN
ajfa-5884	153	89	issued	issue	VERB
ajfa-5884	153	90	by	by	ADP
ajfa-5884	153	91	the	the	DET
ajfa-5884	153	92	iasb	iasb	NOUN
ajfa-5884	153	93	chosen	choose	VERB
ajfa-5884	153	94	influences	influence	VERB
ajfa-5884	153	95	the	the	DET
ajfa-5884	153	96	relevance	relevance	NOUN
ajfa-5884	153	97	of	of	ADP
ajfa-5884	153	98	accounting	accounting	NOUN
ajfa-5884	153	99	information	information	NOUN
ajfa-5884	153	100	.	.	PUNCT
ajfa-5884	154	1	the	the	DET
ajfa-5884	154	2	difference	difference	NOUN
ajfa-5884	154	3	of	of	ADP
ajfa-5884	154	4	results	result	NOUN
ajfa-5884	154	5	illustrated	illustrate	VERB
ajfa-5884	154	6	by	by	ADP
ajfa-5884	154	7	several	several	ADJ
ajfa-5884	154	8	studies	study	NOUN
ajfa-5884	154	9	demonstrate	demonstrate	VERB
ajfa-5884	154	10	a	a	DET
ajfa-5884	154	11	better	well	ADJ
ajfa-5884	154	12	relevance	relevance	NOUN
ajfa-5884	154	13	of	of	ADP
ajfa-5884	154	14	accounting	accounting	NOUN
ajfa-5884	154	15	information	information	NOUN
ajfa-5884	154	16	established	establish	VERB
ajfa-5884	154	17	in	in	ADP
ajfa-5884	154	18	ifrs	ifrs	NOUN
ajfa-5884	154	19	compared	compare	VERB
ajfa-5884	154	20	to	to	ADP
ajfa-5884	154	21	the	the	DET
ajfa-5884	154	22	local	local	ADJ
ajfa-5884	154	23	accounting	accounting	NOUN
ajfa-5884	154	24	standards	standard	NOUN
ajfa-5884	154	25	of	of	ADP
ajfa-5884	154	26	several	several	ADJ
ajfa-5884	154	27	countries	country	NOUN
ajfa-5884	154	28	as	as	SCONJ
ajfa-5884	154	29	proved	prove	VERB
ajfa-5884	154	30	by	by	ADP
ajfa-5884	154	31	the	the	DET
ajfa-5884	154	32	study	study	NOUN
ajfa-5884	154	33	of	of	ADP
ajfa-5884	154	34	auer	auer	NOUN
ajfa-5884	154	35	(	(	PUNCT
ajfa-5884	154	36	1996	1996	NUM
ajfa-5884	154	37	)	)	PUNCT
ajfa-5884	154	38	which	which	PRON
ajfa-5884	154	39	have	have	AUX
ajfa-5884	154	40	established	establish	VERB
ajfa-5884	154	41	that	that	SCONJ
ajfa-5884	154	42	the	the	DET
ajfa-5884	154	43	information	information	NOUN
ajfa-5884	154	44	in	in	ADP
ajfa-5884	154	45	ias	ias	PROPN
ajfa-5884	154	46	were	be	AUX
ajfa-5884	154	47	moderately	moderately	ADV
ajfa-5884	154	48	higher	high	ADJ
ajfa-5884	154	49	in	in	ADP
ajfa-5884	154	50	informational	informational	ADJ
ajfa-5884	154	51	content	content	NOUN
ajfa-5884	154	52	than	than	ADP
ajfa-5884	154	53	the	the	DET
ajfa-5884	154	54	swiss	swiss	ADJ
ajfa-5884	154	55	standards	standard	NOUN
ajfa-5884	154	56	,	,	PUNCT
ajfa-5884	154	57	the	the	DET
ajfa-5884	154	58	work	work	NOUN
ajfa-5884	154	59	of	of	ADP
ajfa-5884	154	60	bartov	bartov	PROPN
ajfa-5884	154	61	,	,	PUNCT
ajfa-5884	154	62	goldberg	goldberg	PROPN
ajfa-5884	154	63	and	and	CCONJ
ajfa-5884	154	64	kim	kim	PROPN
ajfa-5884	154	65	(	(	PUNCT
ajfa-5884	154	66	2005	2005	NUM
ajfa-5884	154	67	)	)	PUNCT
ajfa-5884	154	68	showing	show	VERB
ajfa-5884	154	69	the	the	DET
ajfa-5884	154	70	high	high	ADJ
ajfa-5884	154	71	significant	significant	ADJ
ajfa-5884	154	72	superiority	superiority	NOUN
ajfa-5884	154	73	of	of	ADP
ajfa-5884	154	74	ifrs	ifrs	NOUN
ajfa-5884	154	75	compared	compare	VERB
ajfa-5884	154	76	to	to	ADP
ajfa-5884	154	77	the	the	DET
ajfa-5884	154	78	german	german	ADJ
ajfa-5884	154	79	local	local	ADJ
ajfa-5884	154	80	repository	repository	NOUN
ajfa-5884	154	81	,	,	PUNCT
ajfa-5884	154	82	eccher	eccher	NOUN
ajfa-5884	154	83	and	and	CCONJ
ajfa-5884	154	84	healy	healy	PROPN
ajfa-5884	154	85	(	(	PUNCT
ajfa-5884	154	86	2000	2000	NUM
ajfa-5884	154	87	)	)	PUNCT
ajfa-5884	154	88	which	which	PRON
ajfa-5884	154	89	have	have	AUX
ajfa-5884	154	90	founded	found	VERB
ajfa-5884	154	91	that	that	SCONJ
ajfa-5884	154	92	the	the	DET
ajfa-5884	154	93	accounting	accounting	NOUN
ajfa-5884	154	94	information	information	NOUN
ajfa-5884	154	95	in	in	ADP
ajfa-5884	154	96	ifrs	ifrs	PROPN
ajfa-5884	154	97	was	be	AUX
ajfa-5884	154	98	slightly	slightly	ADV
ajfa-5884	154	99	more	more	ADV
ajfa-5884	154	100	relevant	relevant	ADJ
ajfa-5884	154	101	than	than	ADP
ajfa-5884	154	102	chinese	chinese	ADJ
ajfa-5884	154	103	standards	standard	NOUN
ajfa-5884	154	104	;	;	PUNCT
ajfa-5884	154	105	this	this	PRON
ajfa-5884	154	106	prompts	prompt	VERB
ajfa-5884	154	107	the	the	DET
ajfa-5884	154	108	second	second	ADJ
ajfa-5884	154	109	research	research	NOUN
ajfa-5884	154	110	hypothesis	hypothesis	NOUN
ajfa-5884	154	111	:	:	PUNCT
ajfa-5884	154	112	:	:	PUNCT
ajfa-5884	154	113	h2	h2	NOUN
ajfa-5884	154	114	:	:	PUNCT
ajfa-5884	154	115	the	the	DET
ajfa-5884	154	116	relevance	relevance	NOUN
ajfa-5884	154	117	of	of	ADP
ajfa-5884	154	118	accounting	account	VERB
ajfa-5884	154	119	information	information	NOUN
ajfa-5884	154	120	for	for	ADP
ajfa-5884	154	121	the	the	DET
ajfa-5884	154	122	countries	country	NOUN
ajfa-5884	154	123	opting	opt	VERB
ajfa-5884	154	124	for	for	ADP
ajfa-5884	154	125	a	a	DET
ajfa-5884	154	126	compliant	compliant	ADJ
ajfa-5884	154	127	method	method	NOUN
ajfa-5884	154	128	of	of	ADP
ajfa-5884	154	129	implementation	implementation	NOUN
ajfa-5884	154	130	of	of	ADP
ajfa-5884	154	131	ifrs	ifrs	PROPN
ajfa-5884	154	132	has	have	AUX
ajfa-5884	154	133	been	be	AUX
ajfa-5884	154	134	more	more	ADV
ajfa-5884	154	135	improved	improved	ADJ
ajfa-5884	154	136	than	than	ADP
ajfa-5884	154	137	that	that	PRON
ajfa-5884	154	138	of	of	ADP
ajfa-5884	154	139	countries	country	NOUN
ajfa-5884	154	140	that	that	PRON
ajfa-5884	154	141	have	have	AUX
ajfa-5884	154	142	opted	opt	VERB
ajfa-5884	154	143	for	for	ADP
ajfa-5884	154	144	methods	method	NOUN
ajfa-5884	154	145	which	which	PRON
ajfa-5884	154	146	are	be	AUX
ajfa-5884	154	147	not	not	PART
ajfa-5884	154	148	compliant	compliant	ADJ
ajfa-5884	154	149	.	.	PUNCT
ajfa-5884	155	1	4	4	X
ajfa-5884	155	2	.	.	X
ajfa-5884	155	3	methodology	methodology	NOUN
ajfa-5884	155	4	in	in	ADP
ajfa-5884	155	5	the	the	DET
ajfa-5884	155	6	present	present	ADJ
ajfa-5884	155	7	subsections	subsection	NOUN
ajfa-5884	155	8	,	,	PUNCT
ajfa-5884	155	9	we	we	PRON
ajfa-5884	155	10	present	present	VERB
ajfa-5884	155	11	the	the	DET
ajfa-5884	155	12	data	datum	NOUN
ajfa-5884	155	13	,	,	PUNCT
ajfa-5884	155	14	the	the	DET
ajfa-5884	155	15	model	model	NOUN
ajfa-5884	155	16	used	use	VERB
ajfa-5884	155	17	and	and	CCONJ
ajfa-5884	155	18	explain	explain	VERB
ajfa-5884	155	19	how	how	SCONJ
ajfa-5884	155	20	we	we	PRON
ajfa-5884	155	21	compute	compute	VERB
ajfa-5884	155	22	our	our	PRON
ajfa-5884	155	23	empirical	empirical	ADJ
ajfa-5884	155	24	measure	measure	NOUN
ajfa-5884	155	25	of	of	ADP
ajfa-5884	155	26	the	the	DET
ajfa-5884	155	27	relevance	relevance	NOUN
ajfa-5884	155	28	.	.	PUNCT
ajfa-5884	156	1	4.1	4.1	NUM
ajfa-5884	156	2	.	.	PUNCT
ajfa-5884	156	3	sample	sample	NOUN
ajfa-5884	156	4	selection	selection	NOUN
ajfa-5884	156	5	and	and	CCONJ
ajfa-5884	156	6	statistics	statistic	NOUN
ajfa-5884	156	7	the	the	DET
ajfa-5884	156	8	sample	sample	NOUN
ajfa-5884	156	9	that	that	PRON
ajfa-5884	156	10	we	we	PRON
ajfa-5884	156	11	have	have	AUX
ajfa-5884	156	12	chosen	choose	VERB
ajfa-5884	156	13	consists	consist	NOUN
ajfa-5884	156	14	of	of	ADP
ajfa-5884	156	15	companies	company	NOUN
ajfa-5884	156	16	listed	list	VERB
ajfa-5884	156	17	on	on	ADP
ajfa-5884	156	18	the	the	DET
ajfa-5884	156	19	stock	stock	NOUN
ajfa-5884	156	20	market	market	NOUN
ajfa-5884	156	21	of	of	ADP
ajfa-5884	156	22	six	six	NUM
ajfa-5884	156	23	different	different	ADJ
ajfa-5884	156	24	countries	country	NOUN
ajfa-5884	156	25	.	.	PUNCT
ajfa-5884	157	1	each	each	PRON
ajfa-5884	157	2	of	of	ADP
ajfa-5884	157	3	these	these	DET
ajfa-5884	157	4	latter	latter	ADJ
ajfa-5884	157	5	has	have	AUX
ajfa-5884	157	6	opted	opt	VERB
ajfa-5884	157	7	for	for	ADP
ajfa-5884	157	8	a	a	DET
ajfa-5884	157	9	different	different	ADJ
ajfa-5884	157	10	method	method	NOUN
ajfa-5884	157	11	of	of	ADP
ajfa-5884	157	12	implementation	implementation	NOUN
ajfa-5884	157	13	of	of	ADP
ajfa-5884	157	14	ifrs	ifrs	PROPN
ajfa-5884	157	15	.	.	PUNCT
ajfa-5884	158	1	thus	thus	ADV
ajfa-5884	158	2	,	,	PUNCT
ajfa-5884	158	3	the	the	DET
ajfa-5884	158	4	firms	firm	NOUN
ajfa-5884	158	5	in	in	ADP
ajfa-5884	158	6	our	our	PRON
ajfa-5884	158	7	sample	sample	NOUN
ajfa-5884	158	8	are	be	AUX
ajfa-5884	158	9	listed	list	VERB
ajfa-5884	158	10	on	on	ADP
ajfa-5884	158	11	the	the	DET
ajfa-5884	158	12	main	main	ADJ
ajfa-5884	158	13	segment	segment	NOUN
ajfa-5884	158	14	of	of	ADP
ajfa-5884	158	15	the	the	DET
ajfa-5884	158	16	following	follow	VERB
ajfa-5884	158	17	markets	market	NOUN
ajfa-5884	158	18	:	:	PUNCT
ajfa-5884	158	19	israel	israel	PROPN
ajfa-5884	158	20	,	,	PUNCT
ajfa-5884	158	21	canada	canada	PROPN
ajfa-5884	158	22	,	,	PUNCT
ajfa-5884	158	23	hong	hong	PROPN
ajfa-5884	158	24	kong	kong	PROPN
ajfa-5884	158	25	,	,	PUNCT
ajfa-5884	158	26	france	france	PROPN
ajfa-5884	158	27	,	,	PUNCT
ajfa-5884	158	28	switzerland	switzerland	PROPN
ajfa-5884	158	29	and	and	CCONJ
ajfa-5884	158	30	china	china	PROPN
ajfa-5884	158	31	.	.	PUNCT
ajfa-5884	159	1	for	for	ADP
ajfa-5884	159	2	the	the	DET
ajfa-5884	159	3	stock	stock	NOUN
ajfa-5884	159	4	market	market	NOUN
ajfa-5884	159	5	data	datum	NOUN
ajfa-5884	159	6	and	and	CCONJ
ajfa-5884	159	7	the	the	DET
ajfa-5884	159	8	accounting	accounting	NOUN
ajfa-5884	159	9	data	datum	NOUN
ajfa-5884	159	10	,	,	PUNCT
ajfa-5884	159	11	they	they	PRON
ajfa-5884	159	12	are	be	AUX
ajfa-5884	159	13	from	from	ADP
ajfa-5884	159	14	the	the	DET
ajfa-5884	159	15	data	datum	NOUN
ajfa-5884	159	16	base	base	NOUN
ajfa-5884	159	17	s&p	s&p	PROPN
ajfa-5884	159	18	capital	capital	NOUN
ajfa-5884	159	19	iq	iq	NOUN
ajfa-5884	159	20	.	.	PUNCT
ajfa-5884	160	1	the	the	DET
ajfa-5884	160	2	observation	observation	NOUN
ajfa-5884	160	3	period	period	NOUN
ajfa-5884	160	4	is	be	AUX
ajfa-5884	160	5	13	13	NUM
ajfa-5884	160	6	years	year	NOUN
ajfa-5884	160	7	from	from	ADP
ajfa-5884	160	8	2000	2000	NUM
ajfa-5884	160	9	to	to	ADP
ajfa-5884	160	10	2012	2012	NUM
ajfa-5884	160	11	.	.	PUNCT
ajfa-5884	161	1	however	however	ADV
ajfa-5884	161	2	,	,	PUNCT
ajfa-5884	161	3	we	we	PRON
ajfa-5884	161	4	have	have	AUX
ajfa-5884	161	5	initiated	initiate	VERB
ajfa-5884	161	6	a	a	DET
ajfa-5884	161	7	number	number	NOUN
ajfa-5884	161	8	of	of	ADP
ajfa-5884	161	9	adjustments	adjustment	NOUN
ajfa-5884	161	10	and	and	CCONJ
ajfa-5884	161	11	eliminations	elimination	NOUN
ajfa-5884	161	12	in	in	ADP
ajfa-5884	161	13	order	order	NOUN
ajfa-5884	161	14	to	to	PART
ajfa-5884	161	15	ensure	ensure	VERB
ajfa-5884	161	16	asian	asian	ADJ
ajfa-5884	161	17	journal	journal	NOUN
ajfa-5884	161	18	of	of	ADP
ajfa-5884	161	19	finance	finance	PROPN
ajfa-5884	161	20	&	&	CCONJ
ajfa-5884	161	21	accounting	accounting	PROPN
ajfa-5884	161	22	issn	issn	PROPN
ajfa-5884	161	23	1946	1946	NUM
ajfa-5884	161	24	-	-	PUNCT
ajfa-5884	161	25	052x	052x	PROPN
ajfa-5884	161	26	2014	2014	NUM
ajfa-5884	161	27	,	,	PUNCT
ajfa-5884	161	28	vol	vol	NOUN
ajfa-5884	161	29	.	.	PROPN
ajfa-5884	161	30	6	6	NUM
ajfa-5884	161	31	,	,	PUNCT
ajfa-5884	161	32	no	no	INTJ
ajfa-5884	161	33	.	.	NOUN
ajfa-5884	161	34	2	2	NUM
ajfa-5884	161	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	161	36	226	226	NUM
ajfa-5884	161	37	representativeness	representativeness	ADJ
ajfa-5884	161	38	of	of	ADP
ajfa-5884	161	39	the	the	DET
ajfa-5884	161	40	sample	sample	NOUN
ajfa-5884	161	41	and	and	CCONJ
ajfa-5884	161	42	avoid	avoid	VERB
ajfa-5884	161	43	bias	bias	NOUN
ajfa-5884	161	44	that	that	PRON
ajfa-5884	161	45	can	can	AUX
ajfa-5884	161	46	affect	affect	VERB
ajfa-5884	161	47	the	the	DET
ajfa-5884	161	48	results	result	NOUN
ajfa-5884	161	49	of	of	ADP
ajfa-5884	161	50	our	our	PRON
ajfa-5884	161	51	research	research	NOUN
ajfa-5884	161	52	.	.	PUNCT
ajfa-5884	162	1	thus	thus	ADV
ajfa-5884	162	2	,	,	PUNCT
ajfa-5884	162	3	we	we	PRON
ajfa-5884	162	4	have	have	AUX
ajfa-5884	162	5	:	:	PUNCT
ajfa-5884	162	6	eliminated	eliminate	VERB
ajfa-5884	162	7	companies	company	NOUN
ajfa-5884	162	8	whose	whose	DET
ajfa-5884	162	9	observations	observation	NOUN
ajfa-5884	162	10	are	be	AUX
ajfa-5884	162	11	not	not	PART
ajfa-5884	162	12	complete	complete	ADJ
ajfa-5884	162	13	:	:	PUNCT
ajfa-5884	162	14	information	information	NOUN
ajfa-5884	162	15	on	on	ADP
ajfa-5884	162	16	equity	equity	NOUN
ajfa-5884	162	17	,	,	PUNCT
ajfa-5884	162	18	earnings	earning	NOUN
ajfa-5884	162	19	,	,	PUNCT
ajfa-5884	162	20	stock	stock	NOUN
ajfa-5884	162	21	prices	price	NOUN
ajfa-5884	162	22	and	and	CCONJ
ajfa-5884	162	23	standards	standard	NOUN
ajfa-5884	162	24	adopted	adopt	VERB
ajfa-5884	162	25	;	;	PUNCT
ajfa-5884	162	26	eliminated	eliminate	VERB
ajfa-5884	162	27	the	the	DET
ajfa-5884	162	28	extreme	extreme	ADJ
ajfa-5884	162	29	observations	observation	NOUN
ajfa-5884	162	30	on	on	ADP
ajfa-5884	162	31	equity	equity	NOUN
ajfa-5884	162	32	,	,	PUNCT
ajfa-5884	162	33	earnings	earning	NOUN
ajfa-5884	162	34	,	,	PUNCT
ajfa-5884	162	35	stock	stock	NOUN
ajfa-5884	162	36	market	market	NOUN
ajfa-5884	162	37	value	value	NOUN
ajfa-5884	162	38	.	.	PUNCT
ajfa-5884	163	1	table	table	NOUN
ajfa-5884	163	2	2	2	NUM
ajfa-5884	163	3	.	.	PUNCT
ajfa-5884	164	1	sample	sample	NOUN
ajfa-5884	164	2	of	of	ADP
ajfa-5884	164	3	companies	company	NOUN
ajfa-5884	164	4	selected	select	VERB
ajfa-5884	164	5	by	by	ADP
ajfa-5884	164	6	country	country	NOUN
ajfa-5884	164	7	implementation	implementation	NOUN
ajfa-5884	164	8	method	method	NOUN
ajfa-5884	164	9	/	/	SYM
ajfa-5884	164	10	sub	sub	ADJ
ajfa-5884	164	11	-	-	ADJ
ajfa-5884	164	12	method	method	ADJ
ajfa-5884	164	13	adoption	adoption	NOUN
ajfa-5884	164	14	process	process	NOUN
ajfa-5884	164	15	standard	standard	NOUN
ajfa-5884	164	16	by	by	ADP
ajfa-5884	164	17	standard	standard	NOUN
ajfa-5884	164	18	used	use	VERB
ajfa-5884	164	19	for	for	ADP
ajfa-5884	164	20	as	as	SCONJ
ajfa-5884	164	21	issued	issue	VERB
ajfa-5884	164	22	by	by	ADP
ajfa-5884	164	23	the	the	DET
ajfa-5884	164	24	iasb	iasb	ADJ
ajfa-5884	164	25	fully	fully	ADV
ajfa-5884	164	26	converged	converge	VERB
ajfa-5884	164	27	countries	country	NOUN
ajfa-5884	164	28	israel	israel	PROPN
ajfa-5884	164	29	canada	canada	PROPN
ajfa-5884	164	30	hong	hong	PROPN
ajfa-5884	164	31	kong	kong	PROPN
ajfa-5884	164	32	selected	select	VERB
ajfa-5884	164	33	companies	company	NOUN
ajfa-5884	164	34	88	88	NUM
ajfa-5884	164	35	399	399	NUM
ajfa-5884	164	36	191	191	NUM
ajfa-5884	164	37	model	model	NOUN
ajfa-5884	164	38	2	2	NUM
ajfa-5884	164	39	initial	initial	ADJ
ajfa-5884	164	40	observations	observation	NOUN
ajfa-5884	164	41	3674	3674	NUM
ajfa-5884	164	42	16451	16451	NUM
ajfa-5884	164	43	7842	7842	NUM
ajfa-5884	164	44	observations	observation	NOUN
ajfa-5884	164	45	retained	retain	VERB
ajfa-5884	164	46	3432	3432	NUM
ajfa-5884	164	47	15561	15561	NUM
ajfa-5884	164	48	7449	7449	NUM
ajfa-5884	164	49	implementation	implementation	NOUN
ajfa-5884	164	50	method	method	NOUN
ajfa-5884	164	51	standard	standard	NOUN
ajfa-5884	164	52	by	by	ADP
ajfa-5884	164	53	standard	standard	ADJ
ajfa-5884	164	54	optional	optional	ADJ
ajfa-5884	164	55	not	not	PART
ajfa-5884	164	56	fully	fully	ADV
ajfa-5884	164	57	converged	converge	VERB
ajfa-5884	164	58	as	as	SCONJ
ajfa-5884	164	59	issued	issue	VERB
ajfa-5884	164	60	by	by	ADP
ajfa-5884	164	61	the	the	DET
ajfa-5884	164	62	iasb	iasb	NOUN
ajfa-5884	164	63	but	but	CCONJ
ajfa-5884	164	64	with	with	ADP
ajfa-5884	164	65	deletions	deletion	NOUN
ajfa-5884	164	66	countries	country	NOUN
ajfa-5884	164	67	united	unite	VERB
ajfa-5884	164	68	kingdom	kingdom	PROPN
ajfa-5884	164	69	switzerland	switzerland	PROPN
ajfa-5884	164	70	china	china	PROPN
ajfa-5884	164	71	selected	select	VERB
ajfa-5884	164	72	companies	company	NOUN
ajfa-5884	164	73	200	200	NUM
ajfa-5884	164	74	53	53	NUM
ajfa-5884	164	75	651	651	NUM
ajfa-5884	164	76	initial	initial	ADJ
ajfa-5884	164	77	observations	observation	NOUN
ajfa-5884	164	78	7954	7954	NUM
ajfa-5884	164	79	2145	2145	NUM
ajfa-5884	164	80	21623	21623	NUM
ajfa-5884	164	81	observations	observation	NOUN
ajfa-5884	164	82	retained	retain	VERB
ajfa-5884	164	83	7800	7800	NUM
ajfa-5884	164	84	2067	2067	NUM
ajfa-5884	164	85	20625	20625	NUM
ajfa-5884	164	86	total	total	NOUN
ajfa-5884	164	87	of	of	ADP
ajfa-5884	164	88	selected	select	VERB
ajfa-5884	164	89	companies	company	NOUN
ajfa-5884	164	90	1582	1582	NUM
ajfa-5884	164	91	total	total	NOUN
ajfa-5884	164	92	of	of	ADP
ajfa-5884	164	93	initial	initial	ADJ
ajfa-5884	164	94	observations	observation	NOUN
ajfa-5884	164	95	59689	59689	NUM
ajfa-5884	164	96	model	model	NOUN
ajfa-5884	164	97	1	1	NUM
ajfa-5884	164	98	total	total	NOUN
ajfa-5884	164	99	of	of	ADP
ajfa-5884	164	100	observations	observation	NOUN
ajfa-5884	164	101	retained	retain	VERB
ajfa-5884	164	102	56935	56935	NUM
ajfa-5884	164	103	source	source	NOUN
ajfa-5884	164	104	:	:	PUNCT
ajfa-5884	164	105	the	the	DET
ajfa-5884	164	106	observations	observation	NOUN
ajfa-5884	164	107	are	be	AUX
ajfa-5884	164	108	from	from	ADP
ajfa-5884	164	109	the	the	DET
ajfa-5884	164	110	database	database	NOUN
ajfa-5884	164	111	s&p	s&p	PROPN
ajfa-5884	164	112	capital	capital	NOUN
ajfa-5884	164	113	iq	iq	VERB
ajfa-5884	164	114	the	the	DET
ajfa-5884	164	115	table	table	NOUN
ajfa-5884	164	116	3	3	NUM
ajfa-5884	164	117	below	below	ADV
ajfa-5884	164	118	provides	provide	VERB
ajfa-5884	164	119	descriptive	descriptive	ADJ
ajfa-5884	164	120	statistics	statistic	NOUN
ajfa-5884	164	121	of	of	ADP
ajfa-5884	164	122	the	the	DET
ajfa-5884	164	123	sample	sample	NOUN
ajfa-5884	164	124	for	for	ADP
ajfa-5884	164	125	the	the	DET
ajfa-5884	164	126	variables	variable	NOUN
ajfa-5884	164	127	(	(	PUNCT
ajfa-5884	164	128	market	market	NOUN
ajfa-5884	164	129	value	value	NOUN
ajfa-5884	164	130	at	at	ADP
ajfa-5884	164	131	the	the	DET
ajfa-5884	164	132	end	end	NOUN
ajfa-5884	164	133	of	of	ADP
ajfa-5884	164	134	period	period	NOUN
ajfa-5884	164	135	,	,	PUNCT
ajfa-5884	164	136	earning	earn	VERB
ajfa-5884	164	137	per	per	ADP
ajfa-5884	164	138	share	share	NOUN
ajfa-5884	164	139	and	and	CCONJ
ajfa-5884	164	140	book	book	NOUN
ajfa-5884	164	141	value	value	NOUN
ajfa-5884	164	142	per	per	ADP
ajfa-5884	164	143	share	share	NOUN
ajfa-5884	164	144	)	)	PUNCT
ajfa-5884	164	145	asian	asian	ADJ
ajfa-5884	164	146	journal	journal	NOUN
ajfa-5884	164	147	of	of	ADP
ajfa-5884	164	148	finance	finance	PROPN
ajfa-5884	164	149	&	&	CCONJ
ajfa-5884	164	150	accounting	accounting	PROPN
ajfa-5884	164	151	issn	issn	PROPN
ajfa-5884	164	152	1946	1946	NUM
ajfa-5884	164	153	-	-	PUNCT
ajfa-5884	164	154	052x	052x	PROPN
ajfa-5884	164	155	2014	2014	NUM
ajfa-5884	164	156	,	,	PUNCT
ajfa-5884	164	157	vol	vol	NOUN
ajfa-5884	164	158	.	.	PROPN
ajfa-5884	164	159	6	6	NUM
ajfa-5884	164	160	,	,	PUNCT
ajfa-5884	164	161	no	no	INTJ
ajfa-5884	164	162	.	.	NOUN
ajfa-5884	164	163	2	2	NUM
ajfa-5884	164	164	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	164	165	227	227	NUM
ajfa-5884	164	166	table	table	NOUN
ajfa-5884	164	167	3	3	NUM
ajfa-5884	164	168	.	.	PUNCT
ajfa-5884	164	169	descriptive	descriptive	ADJ
ajfa-5884	164	170	statistics	statistic	NOUN
ajfa-5884	164	171	of	of	ADP
ajfa-5884	164	172	the	the	DET
ajfa-5884	164	173	sample	sample	NOUN
ajfa-5884	164	174	by	by	ADP
ajfa-5884	164	175	country	country	NOUN
ajfa-5884	164	176	countries	country	NOUN
ajfa-5884	164	177	n.	n.	PROPN
ajfa-5884	164	178	firms	firm	NOUN
ajfa-5884	164	179	average	average	ADJ
ajfa-5884	164	180	st	st	PROPN
ajfa-5884	164	181	.	.	PROPN
ajfa-5884	164	182	deviation	deviation	PROPN
ajfa-5884	164	183	q1	q1	PROPN
ajfa-5884	164	184	q2	q2	PROPN
ajfa-5884	164	185	q3	q3	PROPN
ajfa-5884	164	186	min	min	PROPN
ajfa-5884	164	187	.	.	PROPN
ajfa-5884	164	188	max	max	PROPN
ajfa-5884	164	189	.	.	PROPN
ajfa-5884	165	1	bef	bef	PROPN
ajfa-5884	165	2	aft	aft	PROPN
ajfa-5884	165	3	bef	bef	PROPN
ajfa-5884	165	4	aft	aft	PROPN
ajfa-5884	165	5	bef	bef	PROPN
ajfa-5884	165	6	aft	aft	PROPN
ajfa-5884	165	7	bef	bef	PROPN
ajfa-5884	165	8	aft	aft	PROPN
ajfa-5884	165	9	bef	bef	PROPN
ajfa-5884	165	10	aft	aft	PROPN
ajfa-5884	165	11	bef	bef	PROPN
ajfa-5884	165	12	aft	aft	PROPN
ajfa-5884	165	13	bef	bef	PROPN
ajfa-5884	165	14	aft	aft	PROPN
ajfa-5884	165	15	bef	bef	PROPN
ajfa-5884	165	16	aft	aft	PROPN
ajfa-5884	165	17	israel	israel	PROPN
ajfa-5884	165	18	p	p	PROPN
ajfa-5884	165	19	eps	eps	PROPN
ajfa-5884	165	20	bvs	bvs	PROPN
ajfa-5884	165	21	88	88	NUM
ajfa-5884	165	22	88	88	NUM
ajfa-5884	165	23	88	88	NUM
ajfa-5884	165	24	88	88	NUM
ajfa-5884	165	25	88	88	NUM
ajfa-5884	165	26	88	88	NUM
ajfa-5884	165	27	7.2	7.2	NUM
ajfa-5884	165	28	0.8	0.8	NUM
ajfa-5884	165	29	6.8	6.8	NUM
ajfa-5884	165	30	8.1	8.1	NUM
ajfa-5884	165	31	2.7	2.7	NUM
ajfa-5884	165	32	8.5	8.5	NUM
ajfa-5884	165	33	2,12	2,12	NUM
ajfa-5884	165	34	3,12	3,12	NUM
ajfa-5884	165	35	3,43	3,43	NUM
ajfa-5884	165	36	2.35	2.35	NUM
ajfa-5884	165	37	3.23	3.23	NUM
ajfa-5884	165	38	3.12	3.12	NUM
ajfa-5884	165	39	0.9	0.9	NUM
ajfa-5884	165	40	0.2	0.2	NUM
ajfa-5884	165	41	0	0	NUM
ajfa-5884	165	42	1.10	1.10	NUM
ajfa-5884	165	43	.3	.3	NUM
ajfa-5884	165	44	0,1	0,1	NUM
ajfa-5884	165	45	2.4	2.4	NUM
ajfa-5884	165	46	3.1	3.1	NUM
ajfa-5884	165	47	4.1	4.1	NUM
ajfa-5884	165	48	2.1	2.1	NUM
ajfa-5884	165	49	2.8	2.8	NUM
ajfa-5884	165	50	3.8	3.8	NUM
ajfa-5884	165	51	6.1	6.1	NUM
ajfa-5884	165	52	4.3	4.3	NUM
ajfa-5884	165	53	6.8	6.8	NUM
ajfa-5884	165	54	5.6	5.6	NUM
ajfa-5884	165	55	4.9	4.9	NUM
ajfa-5884	165	56	6.4	6.4	NUM
ajfa-5884	165	57	0.01	0.01	NUM
ajfa-5884	165	58	0.03	0.03	NUM
ajfa-5884	165	59	0.04	0.04	NUM
ajfa-5884	165	60	0.06	0.06	NUM
ajfa-5884	165	61	0.08	0.08	NUM
ajfa-5884	165	62	0.02	0.02	NUM
ajfa-5884	165	63	1348	1348	NUM
ajfa-5884	165	64	547	547	NUM
ajfa-5884	165	65	6513	6513	NUM
ajfa-5884	165	66	1847	1847	NUM
ajfa-5884	165	67	614	614	NUM
ajfa-5884	165	68	7784	7784	NUM
ajfa-5884	165	69	canada	canada	PROPN
ajfa-5884	165	70	p	p	PROPN
ajfa-5884	165	71	eps	eps	PROPN
ajfa-5884	165	72	bvs	bvs	PROPN
ajfa-5884	165	73	399	399	NUM
ajfa-5884	165	74	399	399	NUM
ajfa-5884	165	75	399	399	NUM
ajfa-5884	165	76	399	399	NUM
ajfa-5884	165	77	399	399	NUM
ajfa-5884	165	78	399	399	NUM
ajfa-5884	165	79	9,8	9,8	NUM
ajfa-5884	165	80	0.7	0.7	NUM
ajfa-5884	165	81	4.1	4.1	NUM
ajfa-5884	165	82	11	11	NUM
ajfa-5884	165	83	1.1	1.1	NUM
ajfa-5884	165	84	7.3	7.3	NUM
ajfa-5884	165	85	4,2	4,2	NUM
ajfa-5884	165	86	3.1	3.1	NUM
ajfa-5884	165	87	2,4	2,4	NUM
ajfa-5884	165	88	3.23	3.23	NUM
ajfa-5884	165	89	3.13	3.13	NUM
ajfa-5884	165	90	2.3	2.3	NUM
ajfa-5884	165	91	0.5	0.5	NUM
ajfa-5884	165	92	0.9	0.9	NUM
ajfa-5884	165	93	0.0	0.0	NUM
ajfa-5884	165	94	0.50	0.50	NUM
ajfa-5884	165	95	.9	.9	NUM
ajfa-5884	165	96	0.0	0.0	NUM
ajfa-5884	165	97	5.2	5.2	NUM
ajfa-5884	165	98	1.6	1.6	NUM
ajfa-5884	165	99	3.6	3.6	NUM
ajfa-5884	165	100	4.2	4.2	NUM
ajfa-5884	165	101	1.9	1.9	NUM
ajfa-5884	165	102	3.7	3.7	NUM
ajfa-5884	165	103	5.2	5.2	NUM
ajfa-5884	165	104	6.9	6.9	NUM
ajfa-5884	165	105	3.8	3.8	NUM
ajfa-5884	165	106	9.3	9.3	NUM
ajfa-5884	165	107	7.6	7.6	NUM
ajfa-5884	165	108	4.1	4.1	NUM
ajfa-5884	165	109	0.06	0.06	NUM
ajfa-5884	165	110	0.09	0.09	NUM
ajfa-5884	165	111	0.08	0.08	NUM
ajfa-5884	165	112	0.04	0.04	NUM
ajfa-5884	165	113	0.06	0.06	NUM
ajfa-5884	165	114	0.01	0.01	NUM
ajfa-5884	165	115	5479	5479	NUM
ajfa-5884	165	116	1032	1032	NUM
ajfa-5884	165	117	8451	8451	NUM
ajfa-5884	165	118	4384	4384	NUM
ajfa-5884	165	119	1971	1971	NUM
ajfa-5884	165	120	7541	7541	NUM
ajfa-5884	165	121	hong	hong	PROPN
ajfa-5884	165	122	kong	kong	PROPN
ajfa-5884	166	1	p	p	PROPN
ajfa-5884	166	2	eps	eps	PROPN
ajfa-5884	166	3	bvs	bvs	PROPN
ajfa-5884	166	4	191	191	NUM
ajfa-5884	166	5	191	191	NUM
ajfa-5884	166	6	191	191	NUM
ajfa-5884	166	7	191	191	NUM
ajfa-5884	166	8	191	191	NUM
ajfa-5884	166	9	191	191	NUM
ajfa-5884	166	10	24	24	NUM
ajfa-5884	166	11	0.5	0.5	NUM
ajfa-5884	166	12	16	16	NUM
ajfa-5884	166	13	29	29	NUM
ajfa-5884	166	14	4.1	4.1	NUM
ajfa-5884	166	15	21	21	NUM
ajfa-5884	166	16	2,12	2,12	NUM
ajfa-5884	166	17	1.1	1.1	NUM
ajfa-5884	166	18	2.2	2.2	NUM
ajfa-5884	166	19	2,12	2,12	NUM
ajfa-5884	166	20	1.1	1.1	NUM
ajfa-5884	166	21	2.2	2.2	NUM
ajfa-5884	166	22	1.5	1.5	NUM
ajfa-5884	166	23	0.0	0.0	NUM
ajfa-5884	166	24	1.7	1.7	NUM
ajfa-5884	166	25	1.7	1.7	NUM
ajfa-5884	166	26	0.1	0.1	NUM
ajfa-5884	166	27	1.4	1.4	NUM
ajfa-5884	166	28	2.9	2.9	NUM
ajfa-5884	166	29	3.7	3.7	NUM
ajfa-5884	166	30	4.5	4.5	NUM
ajfa-5884	166	31	3.2	3.2	NUM
ajfa-5884	166	32	4.9	4.9	NUM
ajfa-5884	166	33	4.1	4.1	NUM
ajfa-5884	166	34	.	.	PUNCT
ajfa-5884	167	1	3.7	3.7	NUM
ajfa-5884	167	2	4.6	4.6	NUM
ajfa-5884	167	3	7.2	7.2	NUM
ajfa-5884	167	4	3.2	3.2	NUM
ajfa-5884	167	5	4.9	4.9	NUM
ajfa-5884	167	6	8.7	8.7	NUM
ajfa-5884	167	7	0.07	0.07	NUM
ajfa-5884	167	8	0.06	0.06	NUM
ajfa-5884	167	9	0.02	0.02	NUM
ajfa-5884	167	10	0.06	0.06	NUM
ajfa-5884	167	11	0.03	0.03	NUM
ajfa-5884	167	12	0.01	0.01	NUM
ajfa-5884	167	13	8746	8746	NUM
ajfa-5884	167	14	1245	1245	NUM
ajfa-5884	167	15	9784	9784	NUM
ajfa-5884	167	16	8674	8674	NUM
ajfa-5884	167	17	1351	1351	NUM
ajfa-5884	167	18	9478	9478	NUM
ajfa-5884	167	19	u.k	u.k	PROPN
ajfa-5884	167	20	.	.	PROPN
ajfa-5884	167	21	p	p	PROPN
ajfa-5884	167	22	eps	eps	PROPN
ajfa-5884	167	23	bvs	bvs	PROPN
ajfa-5884	168	1	200	200	NUM
ajfa-5884	168	2	200	200	NUM
ajfa-5884	168	3	200	200	NUM
ajfa-5884	168	4	200	200	NUM
ajfa-5884	168	5	200	200	NUM
ajfa-5884	168	6	200	200	NUM
ajfa-5884	168	7	40	40	NUM
ajfa-5884	168	8	0.3	0.3	NUM
ajfa-5884	168	9	2	2	NUM
ajfa-5884	168	10	47	47	NUM
ajfa-5884	168	11	0.2	0.2	NUM
ajfa-5884	168	12	2.1	2.1	NUM
ajfa-5884	168	13	1.2	1.2	NUM
ajfa-5884	168	14	2.1	2.1	NUM
ajfa-5884	168	15	1.4	1.4	NUM
ajfa-5884	168	16	1.2	1.2	NUM
ajfa-5884	168	17	2.1	2.1	NUM
ajfa-5884	168	18	1.4	1.4	NUM
ajfa-5884	168	19	0.3	0.3	NUM
ajfa-5884	168	20	1	1	NUM
ajfa-5884	168	21	0.2	0.2	NUM
ajfa-5884	168	22	0.0	0.0	NUM
ajfa-5884	168	23	8	8	NUM
ajfa-5884	168	24	0.21	0.21	NUM
ajfa-5884	168	25	.4	.4	NUM
ajfa-5884	168	26	0.1	0.1	NUM
ajfa-5884	168	27	3.3	3.3	NUM
ajfa-5884	168	28	1.8	1.8	NUM
ajfa-5884	168	29	2.0	2.0	NUM
ajfa-5884	168	30	2.1	2.1	NUM
ajfa-5884	168	31	1.6	1.6	NUM
ajfa-5884	168	32	2.3	2.3	NUM
ajfa-5884	168	33	6.3	6.3	NUM
ajfa-5884	168	34	6.2	6.2	NUM
ajfa-5884	168	35	5.9	5.9	NUM
ajfa-5884	168	36	5.1	5.1	NUM
ajfa-5884	168	37	6.6	6.6	NUM
ajfa-5884	168	38	7.5	7.5	NUM
ajfa-5884	168	39	0.02	0.02	NUM
ajfa-5884	168	40	0.01	0.01	NUM
ajfa-5884	168	41	0.01	0.01	NUM
ajfa-5884	168	42	0.01	0.01	NUM
ajfa-5884	168	43	0.04	0.04	NUM
ajfa-5884	168	44	0.02	0.02	NUM
ajfa-5884	168	45	9745	9745	NUM
ajfa-5884	168	46	546	546	NUM
ajfa-5884	168	47	7548	7548	NUM
ajfa-5884	168	48	9614	9614	NUM
ajfa-5884	168	49	614	614	NUM
ajfa-5884	168	50	7798	7798	NUM
ajfa-5884	168	51	switzerland	switzerland	NOUN
ajfa-5884	168	52	p	p	X
ajfa-5884	168	53	eps	eps	X
ajfa-5884	168	54	bvs	bvs	PROPN
ajfa-5884	168	55	53	53	NUM
ajfa-5884	168	56	53	53	NUM
ajfa-5884	168	57	53	53	NUM
ajfa-5884	168	58	53	53	NUM
ajfa-5884	168	59	53	53	NUM
ajfa-5884	168	60	53	53	NUM
ajfa-5884	168	61	15	15	NUM
ajfa-5884	168	62	0.7	0.7	NUM
ajfa-5884	168	63	11	11	NUM
ajfa-5884	168	64	12	12	NUM
ajfa-5884	168	65	0.6	0.6	NUM
ajfa-5884	168	66	10	10	NUM
ajfa-5884	168	67	2.12	2.12	NUM
ajfa-5884	168	68	4.12	4.12	NUM
ajfa-5884	168	69	3.12	3.12	NUM
ajfa-5884	168	70	2.12	2.12	NUM
ajfa-5884	168	71	4.12	4.12	NUM
ajfa-5884	168	72	3.12	3.12	NUM
ajfa-5884	168	73	0.11	0.11	NUM
ajfa-5884	168	74	0.1	0.1	NUM
ajfa-5884	168	75	1	1	NUM
ajfa-5884	168	76	0.1	0.1	NUM
ajfa-5884	168	77	0.0	0.0	NUM
ajfa-5884	168	78	1,4	1,4	NUM
ajfa-5884	168	79	3.1	3.1	NUM
ajfa-5884	168	80	4.4	4.4	NUM
ajfa-5884	168	81	4.6	4.6	NUM
ajfa-5884	168	82	4.11	4.11	NUM
ajfa-5884	168	83	5.1	5.1	NUM
ajfa-5884	168	84	3.1	3.1	NUM
ajfa-5884	168	85	5.2	5.2	NUM
ajfa-5884	168	86	9.4	9.4	NUM
ajfa-5884	168	87	7.6	7.6	NUM
ajfa-5884	168	88	5.7	5.7	NUM
ajfa-5884	168	89	8.4	8.4	NUM
ajfa-5884	168	90	6.7	6.7	NUM
ajfa-5884	168	91	0.05	0.05	NUM
ajfa-5884	168	92	0.01	0.01	NUM
ajfa-5884	168	93	0.04	0.04	NUM
ajfa-5884	168	94	0.03	0.03	NUM
ajfa-5884	168	95	0.01	0.01	NUM
ajfa-5884	168	96	0.02	0.02	NUM
ajfa-5884	168	97	8451	8451	NUM
ajfa-5884	168	98	951	951	NUM
ajfa-5884	168	99	8457	8457	NUM
ajfa-5884	168	100	9475	9475	NUM
ajfa-5884	168	101	784	784	NUM
ajfa-5884	168	102	7845	7845	NUM
ajfa-5884	168	103	china	china	PROPN
ajfa-5884	168	104	p	p	PROPN
ajfa-5884	168	105	eps	eps	PROPN
ajfa-5884	168	106	bvs	bvs	PROPN
ajfa-5884	168	107	651	651	NUM
ajfa-5884	169	1	651	651	NUM
ajfa-5884	169	2	651	651	NUM
ajfa-5884	169	3	651	651	NUM
ajfa-5884	169	4	651	651	NUM
ajfa-5884	169	5	651	651	NUM
ajfa-5884	169	6	1.2	1.2	NUM
ajfa-5884	169	7	0.1	0.1	NUM
ajfa-5884	169	8	0.4	0.4	NUM
ajfa-5884	169	9	1.5	1.5	NUM
ajfa-5884	169	10	0.2	0.2	NUM
ajfa-5884	169	11	3.1	3.1	NUM
ajfa-5884	169	12	2.4	2.4	NUM
ajfa-5884	169	13	0.1	0.1	NUM
ajfa-5884	169	14	0.8	0.8	NUM
ajfa-5884	169	15	2.4	2.4	NUM
ajfa-5884	169	16	0.1	0.1	NUM
ajfa-5884	169	17	0.8	0.8	NUM
ajfa-5884	169	18	0.2	0.2	NUM
ajfa-5884	169	19	0.4	0.4	NUM
ajfa-5884	169	20	0.1	0.1	NUM
ajfa-5884	169	21	0.1	0.1	NUM
ajfa-5884	169	22	0.5	0.5	NUM
ajfa-5884	169	23	0.0	0.0	NUM
ajfa-5884	169	24	3.4	3.4	NUM
ajfa-5884	169	25	4.8	4.8	NUM
ajfa-5884	169	26	6.1	6.1	NUM
ajfa-5884	169	27	3.7	3.7	NUM
ajfa-5884	169	28	5.9	5.9	NUM
ajfa-5884	169	29	6.4	6.4	NUM
ajfa-5884	169	30	6.5	6.5	NUM
ajfa-5884	169	31	7.8	7.8	NUM
ajfa-5884	169	32	6.8	6.8	NUM
ajfa-5884	169	33	5.8	5.8	NUM
ajfa-5884	169	34	7.4	7.4	NUM
ajfa-5884	169	35	6.9	6.9	NUM
ajfa-5884	169	36	0.01	0.01	NUM
ajfa-5884	169	37	0.08	0.08	NUM
ajfa-5884	169	38	0.04	0.04	NUM
ajfa-5884	169	39	0.01	0.01	NUM
ajfa-5884	169	40	0.04	0.04	NUM
ajfa-5884	169	41	0.01	0.01	NUM
ajfa-5884	169	42	7458	7458	NUM
ajfa-5884	169	43	647	647	NUM
ajfa-5884	169	44	8472	8472	NUM
ajfa-5884	169	45	9645	9645	NUM
ajfa-5884	169	46	754	754	NUM
ajfa-5884	169	47	9457	9457	NUM
ajfa-5884	169	48	source	source	NOUN
ajfa-5884	169	49	:	:	PUNCT
ajfa-5884	169	50	the	the	DET
ajfa-5884	169	51	observations	observation	NOUN
ajfa-5884	169	52	are	be	AUX
ajfa-5884	169	53	from	from	ADP
ajfa-5884	169	54	the	the	DET
ajfa-5884	169	55	database	database	NOUN
ajfa-5884	169	56	s&p	s&p	PROPN
ajfa-5884	169	57	capital	capital	NOUN
ajfa-5884	169	58	iq	iq	VERB
ajfa-5884	169	59	4.2	4.2	NUM
ajfa-5884	169	60	.	.	PUNCT
ajfa-5884	170	1	empirical	empirical	ADJ
ajfa-5884	170	2	model	model	NOUN
ajfa-5884	170	3	the	the	DET
ajfa-5884	170	4	basic	basic	ADJ
ajfa-5884	170	5	model	model	NOUN
ajfa-5884	170	6	that	that	PRON
ajfa-5884	170	7	we	we	PRON
ajfa-5884	170	8	use	use	VERB
ajfa-5884	170	9	to	to	PART
ajfa-5884	170	10	measure	measure	VERB
ajfa-5884	170	11	the	the	DET
ajfa-5884	170	12	relevance	relevance	NOUN
ajfa-5884	170	13	of	of	ADP
ajfa-5884	170	14	accounting	accounting	NOUN
ajfa-5884	170	15	information	information	NOUN
ajfa-5884	170	16	is	be	AUX
ajfa-5884	170	17	the	the	DET
ajfa-5884	170	18	result	result	NOUN
ajfa-5884	170	19	of	of	ADP
ajfa-5884	170	20	work	work	NOUN
ajfa-5884	170	21	of	of	ADP
ajfa-5884	170	22	ohlson	ohlson	NOUN
ajfa-5884	170	23	(	(	PUNCT
ajfa-5884	170	24	1995	1995	NUM
ajfa-5884	170	25	)	)	PUNCT
ajfa-5884	170	26	and	and	CCONJ
ajfa-5884	170	27	feltham	feltham	PROPN
ajfa-5884	170	28	and	and	CCONJ
ajfa-5884	170	29	ohlson	ohlson	NOUN
ajfa-5884	170	30	(	(	PUNCT
ajfa-5884	170	31	1995	1995	NUM
ajfa-5884	170	32	)	)	PUNCT
ajfa-5884	170	33	.	.	PUNCT
ajfa-5884	171	1	this	this	DET
ajfa-5884	171	2	model	model	NOUN
ajfa-5884	171	3	represents	represent	VERB
ajfa-5884	171	4	a	a	DET
ajfa-5884	171	5	current	current	NOUN
ajfa-5884	171	6	of	of	ADP
ajfa-5884	171	7	asian	asian	ADJ
ajfa-5884	171	8	journal	journal	NOUN
ajfa-5884	171	9	of	of	ADP
ajfa-5884	171	10	finance	finance	PROPN
ajfa-5884	171	11	&	&	CCONJ
ajfa-5884	171	12	accounting	accounting	PROPN
ajfa-5884	171	13	issn	issn	PROPN
ajfa-5884	171	14	1946	1946	NUM
ajfa-5884	171	15	-	-	PUNCT
ajfa-5884	171	16	052x	052x	PROPN
ajfa-5884	171	17	2014	2014	NUM
ajfa-5884	171	18	,	,	PUNCT
ajfa-5884	171	19	vol	vol	NOUN
ajfa-5884	171	20	.	.	PROPN
ajfa-5884	171	21	6	6	NUM
ajfa-5884	171	22	,	,	PUNCT
ajfa-5884	171	23	no	no	INTJ
ajfa-5884	171	24	.	.	NOUN
ajfa-5884	171	25	2	2	NUM
ajfa-5884	171	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	171	27	228	228	NUM
ajfa-5884	171	28	research	research	NOUN
ajfa-5884	171	29	of	of	ADP
ajfa-5884	171	30	the	the	DET
ajfa-5884	171	31	evaluation	evaluation	NOUN
ajfa-5884	171	32	of	of	ADP
ajfa-5884	171	33	the	the	DET
ajfa-5884	171	34	value	value	NOUN
ajfa-5884	171	35	of	of	ADP
ajfa-5884	171	36	a	a	DET
ajfa-5884	171	37	firm	firm	NOUN
ajfa-5884	171	38	.	.	PUNCT
ajfa-5884	172	1	using	use	VERB
ajfa-5884	172	2	a	a	DET
ajfa-5884	172	3	conventional	conventional	ADJ
ajfa-5884	172	4	approach	approach	NOUN
ajfa-5884	172	5	of	of	ADP
ajfa-5884	172	6	evaluation	evaluation	NOUN
ajfa-5884	172	7	,	,	PUNCT
ajfa-5884	172	8	it	it	PRON
ajfa-5884	172	9	establishes	establish	VERB
ajfa-5884	172	10	a	a	DET
ajfa-5884	172	11	link	link	NOUN
ajfa-5884	172	12	between	between	ADP
ajfa-5884	172	13	the	the	DET
ajfa-5884	172	14	financial	financial	ADJ
ajfa-5884	172	15	statements	statement	NOUN
ajfa-5884	172	16	and	and	CCONJ
ajfa-5884	172	17	the	the	DET
ajfa-5884	172	18	market	market	NOUN
ajfa-5884	172	19	value	value	NOUN
ajfa-5884	172	20	.	.	PUNCT
ajfa-5884	173	1	the	the	DET
ajfa-5884	173	2	approach	approach	NOUN
ajfa-5884	173	3	of	of	ADP
ajfa-5884	173	4	feltham	feltham	PROPN
ajfa-5884	173	5	-	-	PUNCT
ajfa-5884	173	6	ohlson	ohlson	NOUN
ajfa-5884	173	7	using	use	VERB
ajfa-5884	173	8	accounting	accounting	NOUN
ajfa-5884	173	9	information	information	NOUN
ajfa-5884	173	10	for	for	ADP
ajfa-5884	173	11	the	the	DET
ajfa-5884	173	12	financial	financial	ADJ
ajfa-5884	173	13	evaluation	evaluation	NOUN
ajfa-5884	173	14	simplifies	simplify	VERB
ajfa-5884	173	15	the	the	DET
ajfa-5884	173	16	perception	perception	NOUN
ajfa-5884	173	17	of	of	ADP
ajfa-5884	173	18	this	this	DET
ajfa-5884	173	19	link	link	NOUN
ajfa-5884	173	20	:	:	PUNCT
ajfa-5884	173	21	from	from	ADP
ajfa-5884	173	22	the	the	DET
ajfa-5884	173	23	accounting	accounting	NOUN
ajfa-5884	173	24	data	datum	NOUN
ajfa-5884	173	25	we	we	PRON
ajfa-5884	173	26	pass	pass	VERB
ajfa-5884	173	27	directly	directly	ADV
ajfa-5884	173	28	to	to	ADP
ajfa-5884	173	29	the	the	DET
ajfa-5884	173	30	value	value	NOUN
ajfa-5884	173	31	of	of	ADP
ajfa-5884	173	32	market	market	NOUN
ajfa-5884	173	33	without	without	ADP
ajfa-5884	173	34	the	the	DET
ajfa-5884	173	35	detour	detour	NOUN
ajfa-5884	173	36	through	through	ADP
ajfa-5884	173	37	the	the	DET
ajfa-5884	173	38	forecast	forecast	NOUN
ajfa-5884	173	39	dividends	dividend	NOUN
ajfa-5884	173	40	.	.	PUNCT
ajfa-5884	174	1	this	this	DET
ajfa-5884	174	2	model	model	NOUN
ajfa-5884	174	3	has	have	AUX
ajfa-5884	174	4	increased	increase	VERB
ajfa-5884	174	5	the	the	DET
ajfa-5884	174	6	productivity	productivity	NOUN
ajfa-5884	174	7	and	and	CCONJ
ajfa-5884	174	8	has	have	AUX
ajfa-5884	174	9	simplified	simplify	VERB
ajfa-5884	174	10	the	the	DET
ajfa-5884	174	11	theoretical	theoretical	ADJ
ajfa-5884	174	12	approach	approach	NOUN
ajfa-5884	174	13	of	of	ADP
ajfa-5884	174	14	evaluation	evaluation	NOUN
ajfa-5884	174	15	of	of	ADP
ajfa-5884	174	16	a	a	DET
ajfa-5884	174	17	firm	firm	NOUN
ajfa-5884	174	18	.	.	PUNCT
ajfa-5884	175	1	this	this	DET
ajfa-5884	175	2	model	model	NOUN
ajfa-5884	175	3	highlights	highlight	VERB
ajfa-5884	175	4	the	the	DET
ajfa-5884	175	5	importance	importance	NOUN
ajfa-5884	175	6	of	of	ADP
ajfa-5884	175	7	the	the	DET
ajfa-5884	175	8	accounting	accounting	NOUN
ajfa-5884	175	9	information	information	NOUN
ajfa-5884	175	10	that	that	PRON
ajfa-5884	175	11	has	have	AUX
ajfa-5884	175	12	been	be	AUX
ajfa-5884	175	13	overlooked	overlook	VERB
ajfa-5884	175	14	or	or	CCONJ
ajfa-5884	175	15	undervalued	undervalue	VERB
ajfa-5884	175	16	by	by	ADP
ajfa-5884	175	17	the	the	DET
ajfa-5884	175	18	financials	financial	NOUN
ajfa-5884	175	19	for	for	ADP
ajfa-5884	175	20	a	a	DET
ajfa-5884	175	21	long	long	ADJ
ajfa-5884	175	22	time	time	NOUN
ajfa-5884	175	23	.	.	PUNCT
ajfa-5884	176	1	the	the	DET
ajfa-5884	176	2	ohlson	ohlson	NOUN
ajfa-5884	176	3	model	model	NOUN
ajfa-5884	176	4	represents	represent	VERB
ajfa-5884	176	5	the	the	DET
ajfa-5884	176	6	price	price	NOUN
ajfa-5884	176	7	at	at	ADP
ajfa-5884	176	8	the	the	DET
ajfa-5884	176	9	end	end	NOUN
ajfa-5884	176	10	of	of	ADP
ajfa-5884	176	11	the	the	DET
ajfa-5884	176	12	period	period	NOUN
ajfa-5884	176	13	via	via	ADP
ajfa-5884	176	14	the	the	DET
ajfa-5884	176	15	earnings	earning	NOUN
ajfa-5884	176	16	per	per	ADP
ajfa-5884	176	17	share	share	NOUN
ajfa-5884	176	18	and	and	CCONJ
ajfa-5884	176	19	the	the	DET
ajfa-5884	176	20	equity	equity	NOUN
ajfa-5884	176	21	per	per	ADP
ajfa-5884	176	22	share	share	NOUN
ajfa-5884	176	23	:	:	PUNCT
ajfa-5884	176	24	model	model	NOUN
ajfa-5884	176	25	(	(	PUNCT
ajfa-5884	176	26	1	1	NUM
ajfa-5884	176	27	):	):	PUNCT
ajfa-5884	176	28	pit=	pit=	PROPN
ajfa-5884	176	29	b0	b0	NOUN
ajfa-5884	176	30	+	+	CCONJ
ajfa-5884	176	31	b1	b1	NOUN
ajfa-5884	176	32	epsit	epsit	NOUN
ajfa-5884	176	33	+	+	CCONJ
ajfa-5884	176	34	b2	b2	NOUN
ajfa-5884	176	35	bvsit	bvsit	NOUN
ajfa-5884	176	36	+	+	CCONJ
ajfa-5884	176	37	b3	b3	PROPN
ajfa-5884	176	38	compliancet	compliancet	NOUN
ajfa-5884	176	39	+	+	CCONJ
ajfa-5884	176	40	eit	eit	PROPN
ajfa-5884	176	41	model	model	NOUN
ajfa-5884	176	42	(	(	PUNCT
ajfa-5884	176	43	2	2	NUM
ajfa-5884	176	44	):	):	PUNCT
ajfa-5884	176	45	pit=	pit=	PROPN
ajfa-5884	176	46	b0	b0	NOUN
ajfa-5884	176	47	+	+	CCONJ
ajfa-5884	176	48	b1	b1	NOUN
ajfa-5884	176	49	epsit	epsit	NOUN
ajfa-5884	176	50	+	+	CCONJ
ajfa-5884	176	51	b2	b2	NOUN
ajfa-5884	176	52	bvsit	bvsit	NOUN
ajfa-5884	176	53	+	+	CCONJ
ajfa-5884	176	54	eit	eit	ADJ
ajfa-5884	176	55	with	with	ADP
ajfa-5884	176	56	:	:	PUNCT
ajfa-5884	176	57	pit	pit	NOUN
ajfa-5884	176	58	:	:	PUNCT
ajfa-5884	176	59	the	the	DET
ajfa-5884	176	60	stock	stock	NOUN
ajfa-5884	176	61	market	market	NOUN
ajfa-5884	176	62	value	value	NOUN
ajfa-5884	176	63	of	of	ADP
ajfa-5884	176	64	the	the	DET
ajfa-5884	176	65	firm	firm	NOUN
ajfa-5884	176	66	i	i	PRON
ajfa-5884	176	67	at	at	ADP
ajfa-5884	176	68	the	the	DET
ajfa-5884	176	69	end	end	NOUN
ajfa-5884	176	70	of	of	ADP
ajfa-5884	176	71	year	year	NOUN
ajfa-5884	176	72	t	t	PROPN
ajfa-5884	176	73	(	(	PUNCT
ajfa-5884	176	74	31/12	31/12	PROPN
ajfa-5884	176	75	/	/	SYM
ajfa-5884	176	76	t	t	PROPN
ajfa-5884	176	77	)	)	PUNCT
ajfa-5884	176	78	;	;	PUNCT
ajfa-5884	176	79	epsit	epsit	VERB
ajfa-5884	176	80	:	:	PUNCT
ajfa-5884	176	81	the	the	DET
ajfa-5884	176	82	ratio	ratio	NOUN
ajfa-5884	176	83	of	of	ADP
ajfa-5884	176	84	earnings	earning	NOUN
ajfa-5884	176	85	per	per	ADP
ajfa-5884	176	86	share	share	NOUN
ajfa-5884	176	87	of	of	ADP
ajfa-5884	176	88	firm	firm	ADJ
ajfa-5884	176	89	i	i	PRON
ajfa-5884	176	90	in	in	ADP
ajfa-5884	176	91	year	year	NOUN
ajfa-5884	176	92	t	t	PROPN
ajfa-5884	176	93	;	;	PUNCT
ajfa-5884	176	94	bvsit	bvsit	VERB
ajfa-5884	176	95	:	:	PUNCT
ajfa-5884	176	96	the	the	DET
ajfa-5884	176	97	ratio	ratio	NOUN
ajfa-5884	176	98	of	of	ADP
ajfa-5884	176	99	equity	equity	NOUN
ajfa-5884	176	100	per	per	ADP
ajfa-5884	176	101	share	share	NOUN
ajfa-5884	176	102	related	relate	VERB
ajfa-5884	176	103	to	to	PART
ajfa-5884	176	104	firm	firm	VERB
ajfa-5884	176	105	i	i	PRON
ajfa-5884	176	106	in	in	ADP
ajfa-5884	176	107	year	year	NOUN
ajfa-5884	176	108	t	t	PROPN
ajfa-5884	176	109	;	;	PUNCT
ajfa-5884	176	110	compliancet	compliancet	NOUN
ajfa-5884	176	111	:	:	PUNCT
ajfa-5884	176	112	a	a	DET
ajfa-5884	176	113	dichotomous	dichotomous	ADJ
ajfa-5884	176	114	variable	variable	ADJ
ajfa-5884	176	115	witch	witch	NOUN
ajfa-5884	176	116	takes	take	VERB
ajfa-5884	176	117	the	the	DET
ajfa-5884	176	118	value	value	NOUN
ajfa-5884	176	119	0	0	NUM
ajfa-5884	176	120	in	in	ADP
ajfa-5884	176	121	the	the	DET
ajfa-5884	176	122	case	case	NOUN
ajfa-5884	176	123	of	of	ADP
ajfa-5884	176	124	no	no	DET
ajfa-5884	176	125	compliant	compliant	NOUN
ajfa-5884	176	126	of	of	ADP
ajfa-5884	176	127	the	the	DET
ajfa-5884	176	128	method	method	NOUN
ajfa-5884	176	129	of	of	ADP
ajfa-5884	176	130	implementation	implementation	NOUN
ajfa-5884	176	131	chosen	choose	VERB
ajfa-5884	176	132	by	by	ADP
ajfa-5884	176	133	the	the	DET
ajfa-5884	176	134	country	country	NOUN
ajfa-5884	176	135	to	to	ADP
ajfa-5884	176	136	ifrs	ifrs	PROPN
ajfa-5884	176	137	issued	issue	VERB
ajfa-5884	176	138	by	by	ADP
ajfa-5884	176	139	the	the	DET
ajfa-5884	176	140	iasb	iasb	NOUN
ajfa-5884	176	141	and	and	CCONJ
ajfa-5884	176	142	the	the	DET
ajfa-5884	176	143	value	value	NOUN
ajfa-5884	176	144	1	1	NUM
ajfa-5884	176	145	otherwise	otherwise	ADV
ajfa-5884	176	146	;	;	PUNCT
ajfa-5884	176	147	eit	eit	INTJ
ajfa-5884	176	148	:	:	PUNCT
ajfa-5884	176	149	other	other	ADJ
ajfa-5884	176	150	informational	informational	ADJ
ajfa-5884	176	151	pertinence	pertinence	NOUN
ajfa-5884	176	152	of	of	ADP
ajfa-5884	176	153	firm	firm	NOUN
ajfa-5884	176	154	i	i	PRON
ajfa-5884	176	155	in	in	ADP
ajfa-5884	176	156	year	year	NOUN
ajfa-5884	176	157	t	t	PROPN
ajfa-5884	176	158	thus	thus	ADV
ajfa-5884	176	159	,	,	PUNCT
ajfa-5884	176	160	we	we	PRON
ajfa-5884	176	161	use	use	VERB
ajfa-5884	176	162	the	the	DET
ajfa-5884	176	163	model	model	NOUN
ajfa-5884	176	164	1	1	NUM
ajfa-5884	176	165	for	for	ADP
ajfa-5884	176	166	the	the	DET
ajfa-5884	176	167	study	study	NOUN
ajfa-5884	176	168	of	of	ADP
ajfa-5884	176	169	the	the	DET
ajfa-5884	176	170	effect	effect	NOUN
ajfa-5884	176	171	of	of	ADP
ajfa-5884	176	172	the	the	DET
ajfa-5884	176	173	compliance	compliance	NOUN
ajfa-5884	176	174	of	of	ADP
ajfa-5884	176	175	the	the	DET
ajfa-5884	176	176	method	method	NOUN
ajfa-5884	176	177	of	of	ADP
ajfa-5884	176	178	implementation	implementation	NOUN
ajfa-5884	176	179	of	of	ADP
ajfa-5884	176	180	ifrs	ifrs	NOUN
ajfa-5884	176	181	on	on	ADP
ajfa-5884	176	182	the	the	DET
ajfa-5884	176	183	relevance	relevance	NOUN
ajfa-5884	176	184	of	of	ADP
ajfa-5884	176	185	accounting	accounting	NOUN
ajfa-5884	176	186	information	information	NOUN
ajfa-5884	176	187	.	.	PUNCT
ajfa-5884	177	1	the	the	DET
ajfa-5884	177	2	model	model	NOUN
ajfa-5884	177	3	2	2	NUM
ajfa-5884	177	4	is	be	AUX
ajfa-5884	177	5	used	use	VERB
ajfa-5884	177	6	for	for	ADP
ajfa-5884	177	7	the	the	DET
ajfa-5884	177	8	comparison	comparison	NOUN
ajfa-5884	177	9	of	of	ADP
ajfa-5884	177	10	the	the	DET
ajfa-5884	177	11	relevance	relevance	NOUN
ajfa-5884	177	12	between	between	ADP
ajfa-5884	177	13	the	the	DET
ajfa-5884	177	14	countries	country	NOUN
ajfa-5884	177	15	adopting	adopt	VERB
ajfa-5884	177	16	different	different	ADJ
ajfa-5884	177	17	methods	method	NOUN
ajfa-5884	177	18	of	of	ADP
ajfa-5884	177	19	implementation	implementation	NOUN
ajfa-5884	177	20	of	of	ADP
ajfa-5884	177	21	ifrs	ifrs	PROPN
ajfa-5884	177	22	.	.	PUNCT
ajfa-5884	178	1	5	5	NUM
ajfa-5884	178	2	.	.	X
ajfa-5884	178	3	results	result	NOUN
ajfa-5884	178	4	to	to	PART
ajfa-5884	178	5	study	study	VERB
ajfa-5884	178	6	the	the	DET
ajfa-5884	178	7	relevance	relevance	NOUN
ajfa-5884	178	8	of	of	ADP
ajfa-5884	178	9	accounting	accounting	NOUN
ajfa-5884	178	10	information	information	NOUN
ajfa-5884	178	11	we	we	PRON
ajfa-5884	178	12	have	have	AUX
ajfa-5884	178	13	used	use	VERB
ajfa-5884	178	14	the	the	DET
ajfa-5884	178	15	coefficient	coefficient	NOUN
ajfa-5884	178	16	of	of	ADP
ajfa-5884	178	17	determination	determination	NOUN
ajfa-5884	178	18	r2	r2	NOUN
ajfa-5884	178	19	.	.	PUNCT
ajfa-5884	179	1	this	this	DET
ajfa-5884	179	2	coefficient	coefficient	NOUN
ajfa-5884	179	3	shows	show	VERB
ajfa-5884	179	4	the	the	DET
ajfa-5884	179	5	percentage	percentage	NOUN
ajfa-5884	179	6	of	of	ADP
ajfa-5884	179	7	values	value	NOUN
ajfa-5884	179	8	explained	explain	VERB
ajfa-5884	179	9	by	by	ADP
ajfa-5884	179	10	the	the	DET
ajfa-5884	179	11	proposed	propose	VERB
ajfa-5884	179	12	model	model	NOUN
ajfa-5884	179	13	.	.	PUNCT
ajfa-5884	180	1	we	we	PRON
ajfa-5884	180	2	have	have	AUX
ajfa-5884	180	3	obtained	obtain	VERB
ajfa-5884	180	4	the	the	DET
ajfa-5884	180	5	following	follow	VERB
ajfa-5884	180	6	results	result	NOUN
ajfa-5884	180	7	presented	present	VERB
ajfa-5884	180	8	by	by	ADP
ajfa-5884	180	9	model	model	NOUN
ajfa-5884	180	10	.	.	PUNCT
ajfa-5884	181	1	5.1	5.1	NUM
ajfa-5884	181	2	.	.	PUNCT
ajfa-5884	182	1	a	a	DET
ajfa-5884	182	2	significant	significant	ADJ
ajfa-5884	182	3	effect	effect	NOUN
ajfa-5884	182	4	of	of	ADP
ajfa-5884	182	5	the	the	DET
ajfa-5884	182	6	compliance	compliance	NOUN
ajfa-5884	182	7	of	of	ADP
ajfa-5884	182	8	the	the	DET
ajfa-5884	182	9	method	method	NOUN
ajfa-5884	182	10	of	of	ADP
ajfa-5884	182	11	implementation	implementation	NOUN
ajfa-5884	182	12	of	of	ADP
ajfa-5884	182	13	ifrs	ifrs	NOUN
ajfa-5884	182	14	on	on	ADP
ajfa-5884	182	15	the	the	DET
ajfa-5884	182	16	relevance	relevance	NOUN
ajfa-5884	182	17	the	the	DET
ajfa-5884	182	18	objective	objective	NOUN
ajfa-5884	182	19	of	of	ADP
ajfa-5884	182	20	the	the	DET
ajfa-5884	182	21	model	model	NOUN
ajfa-5884	182	22	1	1	NUM
ajfa-5884	182	23	is	be	AUX
ajfa-5884	182	24	to	to	PART
ajfa-5884	182	25	see	see	VERB
ajfa-5884	182	26	if	if	SCONJ
ajfa-5884	182	27	the	the	DET
ajfa-5884	182	28	compliance	compliance	NOUN
ajfa-5884	182	29	of	of	ADP
ajfa-5884	182	30	the	the	DET
ajfa-5884	182	31	method	method	NOUN
ajfa-5884	182	32	of	of	ADP
ajfa-5884	182	33	implementation	implementation	NOUN
ajfa-5884	182	34	chosen	choose	VERB
ajfa-5884	182	35	by	by	ADP
ajfa-5884	182	36	a	a	DET
ajfa-5884	182	37	country	country	NOUN
ajfa-5884	182	38	influences	influence	VERB
ajfa-5884	182	39	the	the	DET
ajfa-5884	182	40	relevance	relevance	NOUN
ajfa-5884	182	41	of	of	ADP
ajfa-5884	182	42	the	the	DET
ajfa-5884	182	43	accounting	accounting	NOUN
ajfa-5884	182	44	information	information	NOUN
ajfa-5884	182	45	.	.	PUNCT
ajfa-5884	183	1	the	the	DET
ajfa-5884	183	2	analysis	analysis	NOUN
ajfa-5884	183	3	period	period	NOUN
ajfa-5884	183	4	is	be	AUX
ajfa-5884	183	5	three	three	NUM
ajfa-5884	183	6	years	year	NOUN
ajfa-5884	183	7	.	.	PUNCT
ajfa-5884	184	1	the	the	DET
ajfa-5884	184	2	choice	choice	NOUN
ajfa-5884	184	3	of	of	ADP
ajfa-5884	184	4	this	this	DET
ajfa-5884	184	5	period	period	NOUN
ajfa-5884	184	6	is	be	AUX
ajfa-5884	184	7	limited	limit	VERB
ajfa-5884	184	8	by	by	ADP
ajfa-5884	184	9	the	the	DET
ajfa-5884	184	10	date	date	NOUN
ajfa-5884	184	11	of	of	ADP
ajfa-5884	184	12	implementation	implementation	NOUN
ajfa-5884	184	13	of	of	ADP
ajfa-5884	184	14	ifrs	ifrs	PROPN
ajfa-5884	184	15	in	in	ADP
ajfa-5884	184	16	canada	canada	PROPN
ajfa-5884	184	17	,	,	PUNCT
ajfa-5884	184	18	the	the	DET
ajfa-5884	184	19	only	only	ADJ
ajfa-5884	184	20	one	one	NUM
ajfa-5884	184	21	country	country	NOUN
ajfa-5884	184	22	having	having	AUX
ajfa-5884	184	23	chosen	choose	VERB
ajfa-5884	184	24	the	the	DET
ajfa-5884	184	25	method	method	NOUN
ajfa-5884	184	26	of	of	ADP
ajfa-5884	184	27	implementation	implementation	NOUN
ajfa-5884	184	28	called	call	VERB
ajfa-5884	184	29	"	"	PUNCT
ajfa-5884	184	30	ifrs	ifrs	NOUN
ajfa-5884	184	31	as	as	SCONJ
ajfa-5884	184	32	issued	issue	VERB
ajfa-5884	184	33	by	by	ADP
ajfa-5884	184	34	the	the	DET
ajfa-5884	184	35	iasb	iasb	NOUN
ajfa-5884	184	36	"	"	PUNCT
ajfa-5884	184	37	.	.	PUNCT
ajfa-5884	185	1	indeed	indeed	ADV
ajfa-5884	185	2	,	,	PUNCT
ajfa-5884	185	3	since	since	SCONJ
ajfa-5884	185	4	2011	2011	NUM
ajfa-5884	185	5	,	,	PUNCT
ajfa-5884	185	6	the	the	DET
ajfa-5884	185	7	application	application	NOUN
ajfa-5884	185	8	of	of	ADP
ajfa-5884	185	9	ifrs	ifrs	NOUN
ajfa-5884	185	10	is	be	AUX
ajfa-5884	185	11	mandatory	mandatory	ADJ
ajfa-5884	185	12	for	for	ADP
ajfa-5884	185	13	listed	list	VERB
ajfa-5884	185	14	companies	company	NOUN
ajfa-5884	185	15	of	of	ADP
ajfa-5884	185	16	canada	canada	PROPN
ajfa-5884	185	17	with	with	ADP
ajfa-5884	185	18	an	an	DET
ajfa-5884	185	19	obligation	obligation	NOUN
ajfa-5884	185	20	to	to	PART
ajfa-5884	185	21	prepare	prepare	VERB
ajfa-5884	185	22	the	the	DET
ajfa-5884	185	23	accounting	accounting	NOUN
ajfa-5884	185	24	information	information	NOUN
ajfa-5884	185	25	in	in	ADP
ajfa-5884	185	26	ifrs	ifrs	PROPN
ajfa-5884	185	27	for	for	ADP
ajfa-5884	185	28	the	the	DET
ajfa-5884	185	29	previous	previous	ADJ
ajfa-5884	185	30	year	year	NOUN
ajfa-5884	185	31	.	.	PUNCT
ajfa-5884	186	1	asian	asian	ADJ
ajfa-5884	186	2	journal	journal	PROPN
ajfa-5884	186	3	of	of	ADP
ajfa-5884	186	4	finance	finance	PROPN
ajfa-5884	186	5	&	&	CCONJ
ajfa-5884	186	6	accounting	accounting	PROPN
ajfa-5884	186	7	issn	issn	PROPN
ajfa-5884	186	8	1946	1946	NUM
ajfa-5884	186	9	-	-	PUNCT
ajfa-5884	186	10	052x	052x	PROPN
ajfa-5884	186	11	2014	2014	NUM
ajfa-5884	186	12	,	,	PUNCT
ajfa-5884	186	13	vol	vol	NOUN
ajfa-5884	186	14	.	.	PROPN
ajfa-5884	187	1	6	6	NUM
ajfa-5884	187	2	,	,	PUNCT
ajfa-5884	187	3	no	no	INTJ
ajfa-5884	187	4	.	.	NOUN
ajfa-5884	187	5	2	2	NUM
ajfa-5884	187	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	187	7	229	229	NUM
ajfa-5884	187	8	the	the	DET
ajfa-5884	187	9	results	result	NOUN
ajfa-5884	187	10	founded	found	VERB
ajfa-5884	187	11	for	for	ADP
ajfa-5884	187	12	the	the	DET
ajfa-5884	187	13	model	model	NOUN
ajfa-5884	187	14	1	1	NUM
ajfa-5884	187	15	are	be	AUX
ajfa-5884	187	16	quite	quite	ADV
ajfa-5884	187	17	significant	significant	ADJ
ajfa-5884	187	18	with	with	ADP
ajfa-5884	187	19	a	a	DET
ajfa-5884	187	20	coefficient	coefficient	NOUN
ajfa-5884	187	21	of	of	ADP
ajfa-5884	187	22	determination	determination	NOUN
ajfa-5884	187	23	between	between	ADP
ajfa-5884	187	24	73	73	NUM
ajfa-5884	187	25	%	%	NOUN
ajfa-5884	187	26	and	and	CCONJ
ajfa-5884	187	27	78	78	NUM
ajfa-5884	187	28	%	%	NOUN
ajfa-5884	187	29	and	and	CCONJ
ajfa-5884	187	30	a	a	DET
ajfa-5884	187	31	f.	f.	PROPN
ajfa-5884	187	32	test	test	NOUN
ajfa-5884	187	33	between	between	ADP
ajfa-5884	187	34	602	602	NUM
ajfa-5884	187	35	and	and	CCONJ
ajfa-5884	187	36	624	624	NUM
ajfa-5884	187	37	for	for	ADP
ajfa-5884	187	38	the	the	DET
ajfa-5884	187	39	years	year	NOUN
ajfa-5884	187	40	2010	2010	NUM
ajfa-5884	187	41	,	,	PUNCT
ajfa-5884	187	42	2011	2011	NUM
ajfa-5884	187	43	and	and	CCONJ
ajfa-5884	187	44	2012	2012	NUM
ajfa-5884	187	45	.	.	PUNCT
ajfa-5884	188	1	these	these	DET
ajfa-5884	188	2	results	result	NOUN
ajfa-5884	188	3	reflect	reflect	VERB
ajfa-5884	188	4	the	the	DET
ajfa-5884	188	5	good	good	ADJ
ajfa-5884	188	6	capacity	capacity	NOUN
ajfa-5884	188	7	of	of	ADP
ajfa-5884	188	8	the	the	DET
ajfa-5884	188	9	model	model	NOUN
ajfa-5884	188	10	to	to	PART
ajfa-5884	188	11	explain	explain	VERB
ajfa-5884	188	12	the	the	DET
ajfa-5884	188	13	value	value	NOUN
ajfa-5884	188	14	of	of	ADP
ajfa-5884	188	15	the	the	DET
ajfa-5884	188	16	stock	stock	NOUN
ajfa-5884	188	17	market	market	NOUN
ajfa-5884	188	18	by	by	ADP
ajfa-5884	188	19	accounting	accounting	NOUN
ajfa-5884	188	20	variables	variable	NOUN
ajfa-5884	188	21	eps	eps	PROPN
ajfa-5884	188	22	and	and	CCONJ
ajfa-5884	188	23	bvs	bvs	PROPN
ajfa-5884	188	24	and	and	CCONJ
ajfa-5884	188	25	the	the	DET
ajfa-5884	188	26	dummy	dummy	ADJ
ajfa-5884	188	27	variable	variable	ADJ
ajfa-5884	188	28	compliance	compliance	NOUN
ajfa-5884	188	29	.	.	PUNCT
ajfa-5884	189	1	in	in	ADP
ajfa-5884	189	2	terms	term	NOUN
ajfa-5884	189	3	of	of	ADP
ajfa-5884	189	4	variables	variable	NOUN
ajfa-5884	189	5	,	,	PUNCT
ajfa-5884	189	6	the	the	DET
ajfa-5884	189	7	results	result	NOUN
ajfa-5884	189	8	demonstrate	demonstrate	VERB
ajfa-5884	189	9	that	that	SCONJ
ajfa-5884	189	10	the	the	DET
ajfa-5884	189	11	three	three	NUM
ajfa-5884	189	12	variables	variable	NOUN
ajfa-5884	189	13	eps	eps	PROPN
ajfa-5884	189	14	,	,	PUNCT
ajfa-5884	189	15	bvs	bvs	PROPN
ajfa-5884	189	16	and	and	CCONJ
ajfa-5884	189	17	compliance	compliance	NOUN
ajfa-5884	189	18	are	be	AUX
ajfa-5884	189	19	significant	significant	ADJ
ajfa-5884	189	20	at	at	ADP
ajfa-5884	189	21	a	a	DET
ajfa-5884	189	22	level	level	NOUN
ajfa-5884	189	23	of	of	ADP
ajfa-5884	189	24	1	1	NUM
ajfa-5884	189	25	%	%	NOUN
ajfa-5884	189	26	for	for	ADP
ajfa-5884	189	27	the	the	DET
ajfa-5884	189	28	three	three	NUM
ajfa-5884	189	29	years	year	NOUN
ajfa-5884	189	30	studied	study	VERB
ajfa-5884	189	31	for	for	ADP
ajfa-5884	189	32	the	the	DET
ajfa-5884	189	33	model1	model1	NOUN
ajfa-5884	189	34	:	:	PUNCT
ajfa-5884	189	35	2010	2010	NUM
ajfa-5884	189	36	,	,	PUNCT
ajfa-5884	189	37	2011	2011	NUM
ajfa-5884	189	38	and	and	CCONJ
ajfa-5884	189	39	2012	2012	NUM
ajfa-5884	189	40	.	.	PUNCT
ajfa-5884	190	1	thus	thus	ADV
ajfa-5884	190	2	,	,	PUNCT
ajfa-5884	190	3	the	the	DET
ajfa-5884	190	4	compliance	compliance	NOUN
ajfa-5884	190	5	of	of	ADP
ajfa-5884	190	6	the	the	DET
ajfa-5884	190	7	method	method	NOUN
ajfa-5884	190	8	chosen	choose	VERB
ajfa-5884	190	9	by	by	ADP
ajfa-5884	190	10	a	a	DET
ajfa-5884	190	11	country	country	NOUN
ajfa-5884	190	12	with	with	ADP
ajfa-5884	190	13	the	the	DET
ajfa-5884	190	14	ifrs	ifrs	NOUN
ajfa-5884	190	15	issued	issue	VERB
ajfa-5884	190	16	by	by	ADP
ajfa-5884	190	17	the	the	DET
ajfa-5884	190	18	iasb	iasb	ADJ
ajfa-5884	190	19	influences	influence	NOUN
ajfa-5884	190	20	the	the	DET
ajfa-5884	190	21	relevance	relevance	NOUN
ajfa-5884	190	22	of	of	ADP
ajfa-5884	190	23	accounting	accounting	NOUN
ajfa-5884	190	24	information	information	NOUN
ajfa-5884	190	25	.	.	PUNCT
ajfa-5884	191	1	also	also	ADV
ajfa-5884	191	2	,	,	PUNCT
ajfa-5884	191	3	the	the	DET
ajfa-5884	191	4	analysis	analysis	NOUN
ajfa-5884	191	5	of	of	ADP
ajfa-5884	191	6	coefficient	coefficient	NOUN
ajfa-5884	191	7	b3	b3	PROPN
ajfa-5884	191	8	of	of	ADP
ajfa-5884	191	9	the	the	DET
ajfa-5884	191	10	variable	variable	ADJ
ajfa-5884	191	11	compliance	compliance	NOUN
ajfa-5884	191	12	shows	show	VERB
ajfa-5884	191	13	that	that	SCONJ
ajfa-5884	191	14	the	the	DET
ajfa-5884	191	15	relationship	relationship	NOUN
ajfa-5884	191	16	of	of	ADP
ajfa-5884	191	17	this	this	DET
ajfa-5884	191	18	variable	variable	NOUN
ajfa-5884	191	19	with	with	ADP
ajfa-5884	191	20	the	the	DET
ajfa-5884	191	21	dependent	dependent	ADJ
ajfa-5884	191	22	variable	variable	NOUN
ajfa-5884	191	23	is	be	AUX
ajfa-5884	191	24	positive	positive	ADJ
ajfa-5884	191	25	.	.	PUNCT
ajfa-5884	192	1	in	in	ADP
ajfa-5884	192	2	terms	term	NOUN
ajfa-5884	192	3	of	of	ADP
ajfa-5884	192	4	relevance	relevance	NOUN
ajfa-5884	192	5	of	of	ADP
ajfa-5884	192	6	accounting	accounting	NOUN
ajfa-5884	192	7	information	information	NOUN
ajfa-5884	192	8	of	of	ADP
ajfa-5884	192	9	all	all	DET
ajfa-5884	192	10	the	the	DET
ajfa-5884	192	11	countries	country	NOUN
ajfa-5884	192	12	of	of	ADP
ajfa-5884	192	13	the	the	DET
ajfa-5884	192	14	sample	sample	NOUN
ajfa-5884	192	15	having	having	AUX
ajfa-5884	192	16	implemented	implement	VERB
ajfa-5884	192	17	the	the	DET
ajfa-5884	192	18	ifrs	ifrs	NOUN
ajfa-5884	192	19	,	,	PUNCT
ajfa-5884	192	20	the	the	DET
ajfa-5884	192	21	analysis	analysis	NOUN
ajfa-5884	192	22	of	of	ADP
ajfa-5884	192	23	the	the	DET
ajfa-5884	192	24	coefficient	coefficient	NOUN
ajfa-5884	192	25	of	of	ADP
ajfa-5884	192	26	determination	determination	NOUN
ajfa-5884	192	27	shows	show	VERB
ajfa-5884	192	28	that	that	SCONJ
ajfa-5884	192	29	the	the	DET
ajfa-5884	192	30	accounting	accounting	NOUN
ajfa-5884	192	31	information	information	NOUN
ajfa-5884	192	32	established	establish	VERB
ajfa-5884	192	33	in	in	ADP
ajfa-5884	192	34	ifrs	ifrs	PROPN
ajfa-5884	192	35	is	be	AUX
ajfa-5884	192	36	relevant	relevant	ADJ
ajfa-5884	192	37	for	for	ADP
ajfa-5884	192	38	the	the	DET
ajfa-5884	192	39	ensemble	ensemble	NOUN
ajfa-5884	192	40	of	of	ADP
ajfa-5884	192	41	the	the	DET
ajfa-5884	192	42	countries	country	NOUN
ajfa-5884	192	43	and	and	CCONJ
ajfa-5884	192	44	explains	explain	VERB
ajfa-5884	192	45	the	the	DET
ajfa-5884	192	46	stock	stock	NOUN
ajfa-5884	192	47	market	market	NOUN
ajfa-5884	192	48	value	value	NOUN
ajfa-5884	192	49	of	of	ADP
ajfa-5884	192	50	listed	list	VERB
ajfa-5884	192	51	companies	company	NOUN
ajfa-5884	192	52	.	.	PUNCT
ajfa-5884	193	1	table	table	NOUN
ajfa-5884	193	2	4	4	NUM
ajfa-5884	193	3	.	.	PUNCT
ajfa-5884	193	4	results	result	NOUN
ajfa-5884	193	5	of	of	ADP
ajfa-5884	193	6	model	model	NOUN
ajfa-5884	193	7	1	1	NUM
ajfa-5884	193	8	m(1	m(1	NOUN
ajfa-5884	193	9	):	):	PUNCT
ajfa-5884	193	10	pit=	pit=	PROPN
ajfa-5884	193	11	b0	b0	NOUN
ajfa-5884	193	12	+	+	CCONJ
ajfa-5884	193	13	b1	b1	NOUN
ajfa-5884	193	14	epsit	epsit	NOUN
ajfa-5884	193	15	+	+	CCONJ
ajfa-5884	193	16	b2	b2	NOUN
ajfa-5884	193	17	bvsit	bvsit	NOUN
ajfa-5884	193	18	+	+	CCONJ
ajfa-5884	193	19	b3	b3	PROPN
ajfa-5884	193	20	compliancet	compliancet	NOUN
ajfa-5884	194	1	+	+	CCONJ
ajfa-5884	194	2	eit	eit	PROPN
ajfa-5884	194	3	2010	2010	NUM
ajfa-5884	194	4	2011	2011	NUM
ajfa-5884	194	5	2012	2012	NUM
ajfa-5884	194	6	constant	constant	ADJ
ajfa-5884	194	7	b0	b0	NOUN
ajfa-5884	194	8	-15,1450	-15,1450	PROPN
ajfa-5884	194	9	-78,1140	-78,1140	PROPN
ajfa-5884	194	10	-64,0090	-64,0090	PROPN
ajfa-5884	194	11	t	t	NOUN
ajfa-5884	194	12	-2,5040	-2,5040	PROPN
ajfa-5884	194	13	-3,9123	-3,9123	PROPN
ajfa-5884	194	14	-3,8240	-3,8240	PROPN
ajfa-5884	194	15	sign	sign	NOUN
ajfa-5884	194	16	.	.	PUNCT
ajfa-5884	195	1	0,0140	0,0140	ADJ
ajfa-5884	195	2	0,0000	0,0000	NUM
ajfa-5884	195	3	0,0000	0,0000	NUM
ajfa-5884	195	4	eps	eps	PROPN
ajfa-5884	195	5	b1	b1	NOUN
ajfa-5884	195	6	0,6340	0,6340	NUM
ajfa-5884	195	7	0,4240	0,4240	NOUN
ajfa-5884	195	8	0,3140	0,3140	PROPN
ajfa-5884	195	9	t	t	NOUN
ajfa-5884	195	10	7,4510	7,4510	PROPN
ajfa-5884	195	11	11,5350	11,5350	PROPN
ajfa-5884	195	12	6,5470	6,5470	NUM
ajfa-5884	195	13	sign	sign	NOUN
ajfa-5884	195	14	.	.	PUNCT
ajfa-5884	196	1	0,0000	0,0000	NUM
ajfa-5884	196	2	0,0000	0,0000	NOUN
ajfa-5884	196	3	0,0000	0,0000	NUM
ajfa-5884	196	4	bvs	bvs	NOUN
ajfa-5884	196	5	b2	b2	NOUN
ajfa-5884	196	6	0,7470	0,7470	NOUN
ajfa-5884	196	7	0,5450	0,5450	PROPN
ajfa-5884	196	8	0,6540	0,6540	PROPN
ajfa-5884	196	9	t	t	PROPN
ajfa-5884	196	10	35,9670	35,9670	NUM
ajfa-5884	196	11	34,0100	34,0100	NUM
ajfa-5884	196	12	38,2740	38,2740	NUM
ajfa-5884	196	13	sign	sign	NOUN
ajfa-5884	196	14	.	.	PUNCT
ajfa-5884	197	1	0,0000	0,0000	NUM
ajfa-5884	197	2	0,0000	0,0000	NUM
ajfa-5884	198	1	0,0000	0,0000	NUM
ajfa-5884	198	2	compliance	compliance	NOUN
ajfa-5884	198	3	b3	b3	PROPN
ajfa-5884	198	4	1,4870	1,4870	PROPN
ajfa-5884	198	5	2,0990	2,0990	PROPN
ajfa-5884	198	6	1,5780	1,5780	NUM
ajfa-5884	198	7	t	t	NOUN
ajfa-5884	198	8	4,6480	4,6480	NUM
ajfa-5884	198	9	4,4570	4,4570	PROPN
ajfa-5884	198	10	4,9780	4,9780	NOUN
ajfa-5884	198	11	sign	sign	NOUN
ajfa-5884	198	12	.	.	PUNCT
ajfa-5884	199	1	0,0000	0,0000	NUM
ajfa-5884	199	2	0,0000	0,0000	NUM
ajfa-5884	199	3	0,0000	0,0000	NUM
ajfa-5884	199	4	r2	r2	PROPN
ajfa-5884	199	5	0,7841	0,7841	PROPN
ajfa-5884	199	6	0,7490	0,7490	PROPN
ajfa-5884	199	7	0,7304	0,7304	PROPN
ajfa-5884	199	8	f	f	PROPN
ajfa-5884	199	9	624,12	624,12	PROPN
ajfa-5884	199	10	602,14	602,14	NUM
ajfa-5884	199	11	621,94	621,94	ADJ
ajfa-5884	199	12	durbin	durbin	PROPN
ajfa-5884	199	13	watson	watson	PROPN
ajfa-5884	199	14	1,41200	1,41200	PROPN
ajfa-5884	199	15	1,6412	1,6412	PROPN
ajfa-5884	199	16	1,7170	1,7170	NUM
ajfa-5884	199	17	5.2	5.2	NUM
ajfa-5884	199	18	.	.	PUNCT
ajfa-5884	200	1	different	different	ADJ
ajfa-5884	200	2	degrees	degree	NOUN
ajfa-5884	200	3	of	of	ADP
ajfa-5884	200	4	improvement	improvement	NOUN
ajfa-5884	200	5	of	of	ADP
ajfa-5884	200	6	the	the	DET
ajfa-5884	200	7	relevance	relevance	NOUN
ajfa-5884	200	8	following	follow	VERB
ajfa-5884	200	9	the	the	DET
ajfa-5884	200	10	implementation	implementation	NOUN
ajfa-5884	200	11	of	of	ADP
ajfa-5884	200	12	ifrs	ifrs	PROPN
ajfa-5884	200	13	the	the	DET
ajfa-5884	200	14	analysis	analysis	NOUN
ajfa-5884	200	15	of	of	ADP
ajfa-5884	200	16	results	result	NOUN
ajfa-5884	200	17	of	of	ADP
ajfa-5884	200	18	the	the	DET
ajfa-5884	200	19	regression	regression	NOUN
ajfa-5884	200	20	of	of	ADP
ajfa-5884	200	21	model	model	NOUN
ajfa-5884	200	22	2	2	NUM
ajfa-5884	200	23	shows	show	VERB
ajfa-5884	200	24	that	that	SCONJ
ajfa-5884	200	25	the	the	DET
ajfa-5884	200	26	degree	degree	NOUN
ajfa-5884	200	27	of	of	ADP
ajfa-5884	200	28	variation	variation	NOUN
ajfa-5884	200	29	following	follow	VERB
ajfa-5884	200	30	the	the	DET
ajfa-5884	200	31	transition	transition	NOUN
ajfa-5884	200	32	to	to	ADP
ajfa-5884	200	33	ifrs	ifrs	PROPN
ajfa-5884	200	34	differs	differ	VERB
ajfa-5884	200	35	from	from	ADP
ajfa-5884	200	36	a	a	DET
ajfa-5884	200	37	country	country	NOUN
ajfa-5884	200	38	to	to	ADP
ajfa-5884	200	39	another	another	PRON
ajfa-5884	200	40	.	.	PUNCT
ajfa-5884	201	1	in	in	ADP
ajfa-5884	201	2	fact	fact	NOUN
ajfa-5884	201	3	,	,	PUNCT
ajfa-5884	201	4	this	this	DET
ajfa-5884	201	5	variation	variation	NOUN
ajfa-5884	201	6	is	be	AUX
ajfa-5884	201	7	positive	positive	ADJ
ajfa-5884	201	8	and	and	CCONJ
ajfa-5884	201	9	very	very	ADV
ajfa-5884	201	10	important	important	ADJ
ajfa-5884	201	11	for	for	ADP
ajfa-5884	201	12	the	the	DET
ajfa-5884	201	13	countries	country	NOUN
ajfa-5884	201	14	as	as	ADP
ajfa-5884	201	15	the	the	DET
ajfa-5884	201	16	united	united	ADJ
ajfa-5884	201	17	kingdom	kingdom	PROPN
ajfa-5884	201	18	that	that	PRON
ajfa-5884	201	19	has	have	AUX
ajfa-5884	201	20	opted	opt	VERB
ajfa-5884	201	21	for	for	ADP
ajfa-5884	201	22	the	the	DET
ajfa-5884	201	23	method	method	NOUN
ajfa-5884	201	24	of	of	ADP
ajfa-5884	201	25	implementation	implementation	NOUN
ajfa-5884	201	26	“	"	PUNCT
ajfa-5884	201	27	ifrs	ifrs	NOUN
ajfa-5884	201	28	with	with	ADP
ajfa-5884	201	29	deletion	deletion	NOUN
ajfa-5884	201	30	”	"	PUNCT
ajfa-5884	201	31	,	,	PUNCT
ajfa-5884	201	32	hong	hong	PROPN
ajfa-5884	201	33	kong	kong	PROPN
ajfa-5884	201	34	adopting	adopt	VERB
ajfa-5884	201	35	a	a	DET
ajfa-5884	201	36	“	"	PUNCT
ajfa-5884	201	37	full	full	ADJ
ajfa-5884	201	38	convergence	convergence	NOUN
ajfa-5884	201	39	”	"	PUNCT
ajfa-5884	201	40	method	method	NOUN
ajfa-5884	201	41	and	and	CCONJ
ajfa-5884	201	42	israel	israel	PROPN
ajfa-5884	201	43	implementing	implement	VERB
ajfa-5884	201	44	the	the	DET
ajfa-5884	201	45	ifrs	ifrs	NOUN
ajfa-5884	201	46	by	by	ADP
ajfa-5884	201	47	the	the	DET
ajfa-5884	201	48	“	"	PUNCT
ajfa-5884	201	49	due	due	ADJ
ajfa-5884	201	50	process	process	NOUN
ajfa-5884	201	51	method	method	NOUN
ajfa-5884	201	52	”	"	PUNCT
ajfa-5884	201	53	.	.	PUNCT
ajfa-5884	202	1	thus	thus	ADV
ajfa-5884	202	2	,	,	PUNCT
ajfa-5884	202	3	in	in	ADP
ajfa-5884	202	4	israel	israel	PROPN
ajfa-5884	202	5	,	,	PUNCT
ajfa-5884	202	6	honk	honk	PROPN
ajfa-5884	202	7	kong	kong	PROPN
ajfa-5884	202	8	,	,	PUNCT
ajfa-5884	202	9	united	united	ADJ
ajfa-5884	202	10	kingdom	kingdom	PROPN
ajfa-5884	202	11	and	and	CCONJ
ajfa-5884	202	12	switzerland	switzerland	PROPN
ajfa-5884	202	13	,	,	PUNCT
ajfa-5884	202	14	the	the	DET
ajfa-5884	202	15	examination	examination	NOUN
ajfa-5884	202	16	of	of	ADP
ajfa-5884	202	17	results	result	NOUN
ajfa-5884	202	18	asian	asian	ADJ
ajfa-5884	202	19	journal	journal	NOUN
ajfa-5884	202	20	of	of	ADP
ajfa-5884	202	21	finance	finance	PROPN
ajfa-5884	202	22	&	&	CCONJ
ajfa-5884	202	23	accounting	accounting	PROPN
ajfa-5884	202	24	issn	issn	PROPN
ajfa-5884	202	25	1946	1946	NUM
ajfa-5884	202	26	-	-	PUNCT
ajfa-5884	202	27	052x	052x	PROPN
ajfa-5884	202	28	2014	2014	NUM
ajfa-5884	202	29	,	,	PUNCT
ajfa-5884	202	30	vol	vol	NOUN
ajfa-5884	202	31	.	.	PROPN
ajfa-5884	203	1	6	6	NUM
ajfa-5884	203	2	,	,	PUNCT
ajfa-5884	203	3	no	no	INTJ
ajfa-5884	203	4	.	.	NOUN
ajfa-5884	203	5	2	2	NUM
ajfa-5884	203	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	203	7	230	230	NUM
ajfa-5884	203	8	shows	show	VERB
ajfa-5884	203	9	that	that	SCONJ
ajfa-5884	203	10	for	for	ADP
ajfa-5884	203	11	the	the	DET
ajfa-5884	203	12	years	year	NOUN
ajfa-5884	203	13	following	follow	VERB
ajfa-5884	203	14	the	the	DET
ajfa-5884	203	15	transition	transition	NOUN
ajfa-5884	203	16	to	to	ADP
ajfa-5884	203	17	ifrs	ifrs	PROPN
ajfa-5884	203	18	,	,	PUNCT
ajfa-5884	203	19	the	the	DET
ajfa-5884	203	20	r2	r2	PROPN
ajfa-5884	203	21	was	be	AUX
ajfa-5884	203	22	high	high	ADJ
ajfa-5884	203	23	which	which	PRON
ajfa-5884	203	24	demonstrates	demonstrate	VERB
ajfa-5884	203	25	a	a	DET
ajfa-5884	203	26	very	very	ADV
ajfa-5884	203	27	good	good	ADJ
ajfa-5884	203	28	performance	performance	NOUN
ajfa-5884	203	29	.	.	PUNCT
ajfa-5884	204	1	this	this	DET
ajfa-5884	204	2	performance	performance	NOUN
ajfa-5884	204	3	has	have	AUX
ajfa-5884	204	4	been	be	AUX
ajfa-5884	204	5	maintained	maintain	VERB
ajfa-5884	204	6	at	at	ADP
ajfa-5884	204	7	a	a	DET
ajfa-5884	204	8	high	high	ADJ
ajfa-5884	204	9	level	level	NOUN
ajfa-5884	204	10	after	after	ADP
ajfa-5884	204	11	the	the	DET
ajfa-5884	204	12	application	application	NOUN
ajfa-5884	204	13	of	of	ADP
ajfa-5884	204	14	ifrs	ifrs	PROPN
ajfa-5884	204	15	with	with	ADP
ajfa-5884	204	16	a	a	DET
ajfa-5884	204	17	coefficient	coefficient	NOUN
ajfa-5884	204	18	r2	r2	NOUN
ajfa-5884	204	19	between	between	ADP
ajfa-5884	204	20	49	49	NUM
ajfa-5884	204	21	%	%	NOUN
ajfa-5884	204	22	and	and	CCONJ
ajfa-5884	204	23	91	91	NUM
ajfa-5884	204	24	%	%	NOUN
ajfa-5884	204	25	.	.	PUNCT
ajfa-5884	205	1	in	in	ADP
ajfa-5884	205	2	comparison	comparison	NOUN
ajfa-5884	205	3	between	between	ADP
ajfa-5884	205	4	the	the	DET
ajfa-5884	205	5	period	period	NOUN
ajfa-5884	205	6	before	before	ADV
ajfa-5884	205	7	and	and	CCONJ
ajfa-5884	205	8	after	after	ADP
ajfa-5884	205	9	the	the	DET
ajfa-5884	205	10	implementation	implementation	NOUN
ajfa-5884	205	11	of	of	ADP
ajfa-5884	205	12	ifrs	ifrs	PROPN
ajfa-5884	205	13	,	,	PUNCT
ajfa-5884	205	14	the	the	DET
ajfa-5884	205	15	results	result	NOUN
ajfa-5884	205	16	demonstrate	demonstrate	VERB
ajfa-5884	205	17	that	that	SCONJ
ajfa-5884	205	18	the	the	DET
ajfa-5884	205	19	implementation	implementation	NOUN
ajfa-5884	205	20	of	of	ADP
ajfa-5884	205	21	ifrs	ifrs	PROPN
ajfa-5884	205	22	has	have	AUX
ajfa-5884	205	23	improved	improve	VERB
ajfa-5884	205	24	the	the	DET
ajfa-5884	205	25	relevance	relevance	NOUN
ajfa-5884	205	26	of	of	ADP
ajfa-5884	205	27	accounting	account	VERB
ajfa-5884	205	28	information	information	NOUN
ajfa-5884	205	29	in	in	ADP
ajfa-5884	205	30	israel	israel	PROPN
ajfa-5884	205	31	,	,	PUNCT
ajfa-5884	205	32	honk	honk	PROPN
ajfa-5884	205	33	kong	kong	PROPN
ajfa-5884	205	34	,	,	PUNCT
ajfa-5884	205	35	united	united	ADJ
ajfa-5884	205	36	kingdom	kingdom	PROPN
ajfa-5884	205	37	and	and	CCONJ
ajfa-5884	205	38	switzerland	switzerland	PROPN
ajfa-5884	205	39	.	.	PUNCT
ajfa-5884	206	1	in	in	ADP
ajfa-5884	206	2	canada	canada	PROPN
ajfa-5884	206	3	,	,	PUNCT
ajfa-5884	206	4	the	the	DET
ajfa-5884	206	5	results	result	NOUN
ajfa-5884	206	6	demonstrate	demonstrate	VERB
ajfa-5884	206	7	that	that	SCONJ
ajfa-5884	206	8	the	the	DET
ajfa-5884	206	9	relevance	relevance	NOUN
ajfa-5884	206	10	of	of	ADP
ajfa-5884	206	11	accounting	accounting	NOUN
ajfa-5884	206	12	information	information	NOUN
ajfa-5884	206	13	has	have	AUX
ajfa-5884	206	14	been	be	AUX
ajfa-5884	206	15	maintained	maintain	VERB
ajfa-5884	206	16	following	follow	VERB
ajfa-5884	206	17	the	the	DET
ajfa-5884	206	18	implementation	implementation	NOUN
ajfa-5884	206	19	of	of	ADP
ajfa-5884	206	20	ifrs	ifrs	PROPN
ajfa-5884	206	21	.	.	PUNCT
ajfa-5884	207	1	in	in	ADP
ajfa-5884	207	2	china	china	PROPN
ajfa-5884	207	3	which	which	PRON
ajfa-5884	207	4	has	have	AUX
ajfa-5884	207	5	adopted	adopt	VERB
ajfa-5884	207	6	a	a	DET
ajfa-5884	207	7	“	"	PUNCT
ajfa-5884	207	8	not	not	PART
ajfa-5884	207	9	fully	fully	ADV
ajfa-5884	207	10	converged	converge	VERB
ajfa-5884	207	11	method	method	NOUN
ajfa-5884	207	12	”	"	PUNCT
ajfa-5884	207	13	for	for	ADP
ajfa-5884	207	14	the	the	DET
ajfa-5884	207	15	implementation	implementation	NOUN
ajfa-5884	207	16	of	of	ADP
ajfa-5884	207	17	ifrs	ifrs	PROPN
ajfa-5884	207	18	,	,	PUNCT
ajfa-5884	207	19	the	the	DET
ajfa-5884	207	20	results	result	NOUN
ajfa-5884	207	21	demonstrate	demonstrate	VERB
ajfa-5884	207	22	a	a	DET
ajfa-5884	207	23	decrease	decrease	NOUN
ajfa-5884	207	24	in	in	ADP
ajfa-5884	207	25	relevance	relevance	NOUN
ajfa-5884	207	26	following	follow	VERB
ajfa-5884	207	27	the	the	DET
ajfa-5884	207	28	transition	transition	NOUN
ajfa-5884	207	29	to	to	ADP
ajfa-5884	207	30	ifrs	ifrs	PROPN
ajfa-5884	207	31	.	.	PUNCT
ajfa-5884	207	32	table	table	PROPN
ajfa-5884	207	33	5	5	NUM
ajfa-5884	207	34	.	.	PUNCT
ajfa-5884	207	35	comparison	comparison	NOUN
ajfa-5884	207	36	of	of	ADP
ajfa-5884	207	37	the	the	DET
ajfa-5884	207	38	evolution	evolution	NOUN
ajfa-5884	207	39	of	of	ADP
ajfa-5884	207	40	r2	r2	PROPN
ajfa-5884	207	41	of	of	ADP
ajfa-5884	207	42	model	model	NOUN
ajfa-5884	207	43	2	2	NUM
ajfa-5884	207	44	by	by	ADP
ajfa-5884	207	45	country	country	NOUN
ajfa-5884	207	46	country	country	NOUN
ajfa-5884	207	47	method	method	NOUN
ajfa-5884	207	48	2000	2000	NUM
ajfa-5884	207	49	2001	2001	NUM
ajfa-5884	207	50	2002	2002	NUM
ajfa-5884	207	51	2003	2003	NUM
ajfa-5884	207	52	2004	2004	NUM
ajfa-5884	207	53	2005	2005	NUM
ajfa-5884	207	54	2006	2006	NUM
ajfa-5884	207	55	2007	2007	NUM
ajfa-5884	207	56	2008	2008	NUM
ajfa-5884	207	57	2009	2009	NUM
ajfa-5884	207	58	2010	2010	NUM
ajfa-5884	207	59	2011	2011	NUM
ajfa-5884	207	60	2012	2012	NUM
ajfa-5884	208	1	israel	israel	PROPN
ajfa-5884	208	2	d.p	d.p	PROPN
ajfa-5884	208	3	.	.	PROPN
ajfa-5884	209	1	48	48	NUM
ajfa-5884	209	2	%	%	NOUN
ajfa-5884	209	3	*	*	PROPN
ajfa-5884	209	4	39	39	NUM
ajfa-5884	209	5	%	%	NOUN
ajfa-5884	209	6	*	*	NOUN
ajfa-5884	209	7	34	34	NUM
ajfa-5884	209	8	%	%	NOUN
ajfa-5884	209	9	*	*	PROPN
ajfa-5884	209	10	41	41	NUM
ajfa-5884	209	11	%	%	NOUN
ajfa-5884	209	12	*	*	NOUN
ajfa-5884	209	13	39	39	NUM
ajfa-5884	209	14	%	%	NOUN
ajfa-5884	209	15	*	*	NOUN
ajfa-5884	209	16	41	41	NUM
ajfa-5884	209	17	%	%	NOUN
ajfa-5884	209	18	*	*	NOUN
ajfa-5884	209	19	36	36	NUM
ajfa-5884	209	20	%	%	NOUN
ajfa-5884	209	21	*	*	NOUN
ajfa-5884	209	22	84	84	NUM
ajfa-5884	209	23	%	%	NOUN
ajfa-5884	209	24	*	*	PROPN
ajfa-5884	209	25	69	69	NUM
ajfa-5884	209	26	%	%	NOUN
ajfa-5884	209	27	*	*	PROPN
ajfa-5884	209	28	74	74	NUM
ajfa-5884	209	29	%	%	NOUN
ajfa-5884	209	30	*	*	SYM
ajfa-5884	209	31	67	67	NUM
ajfa-5884	209	32	%	%	NOUN
ajfa-5884	209	33	*	*	SYM
ajfa-5884	209	34	89	89	NUM
ajfa-5884	209	35	%	%	NOUN
ajfa-5884	209	36	*	*	PROPN
ajfa-5884	209	37	86	86	NUM
ajfa-5884	209	38	%	%	NOUN
ajfa-5884	209	39	*	*	PUNCT
ajfa-5884	209	40	canada	canada	PROPN
ajfa-5884	209	41	i.i	i.i	PROPN
ajfa-5884	209	42	.	.	PROPN
ajfa-5884	209	43	39	39	NUM
ajfa-5884	209	44	%	%	NOUN
ajfa-5884	209	45	*	*	NOUN
ajfa-5884	209	46	23	23	NUM
ajfa-5884	209	47	%	%	NOUN
ajfa-5884	209	48	*	*	PROPN
ajfa-5884	209	49	56	56	NUM
ajfa-5884	209	50	%	%	NOUN
ajfa-5884	209	51	*	*	PROPN
ajfa-5884	209	52	37	37	NUM
ajfa-5884	209	53	%	%	NOUN
ajfa-5884	209	54	*	*	NOUN
ajfa-5884	209	55	25	25	NUM
ajfa-5884	209	56	%	%	NOUN
ajfa-5884	209	57	*	*	PROPN
ajfa-5884	209	58	60	60	NUM
ajfa-5884	209	59	%	%	NOUN
ajfa-5884	209	60	*	*	SYM
ajfa-5884	209	61	44	44	NUM
ajfa-5884	209	62	%	%	NOUN
ajfa-5884	209	63	*	*	SYM
ajfa-5884	209	64	85	85	NUM
ajfa-5884	209	65	%	%	NOUN
ajfa-5884	209	66	*	*	NOUN
ajfa-5884	209	67	96	96	NUM
ajfa-5884	209	68	%	%	NOUN
ajfa-5884	209	69	*	*	NOUN
ajfa-5884	209	70	95	95	NUM
ajfa-5884	209	71	%	%	NOUN
ajfa-5884	209	72	*	*	SYM
ajfa-5884	209	73	89	89	NUM
ajfa-5884	209	74	%	%	NOUN
ajfa-5884	209	75	*	*	PROPN
ajfa-5884	209	76	80	80	NUM
ajfa-5884	209	77	%	%	NOUN
ajfa-5884	209	78	*	*	NOUN
ajfa-5884	209	79	84	84	NUM
ajfa-5884	209	80	%	%	NOUN
ajfa-5884	209	81	*	*	PUNCT
ajfa-5884	209	82	hong	hong	PROPN
ajfa-5884	209	83	kong	kong	PROPN
ajfa-5884	209	84	f.c	f.c	PROPN
ajfa-5884	209	85	.	.	PROPN
ajfa-5884	209	86	0,2	0,2	NUM
ajfa-5884	209	87	%	%	NOUN
ajfa-5884	209	88	0,1	0,1	NUM
ajfa-5884	209	89	%	%	NOUN
ajfa-5884	209	90	3	3	NUM
ajfa-5884	209	91	%	%	NOUN
ajfa-5884	209	92	1	1	NUM
ajfa-5884	209	93	%	%	NOUN
ajfa-5884	209	94	4	4	NUM
ajfa-5884	209	95	%	%	NOUN
ajfa-5884	209	96	1	1	NUM
ajfa-5884	209	97	%	%	NOUN
ajfa-5884	209	98	3	3	NUM
ajfa-5884	209	99	%	%	NOUN
ajfa-5884	209	100	9	9	NUM
ajfa-5884	209	101	%	%	NOUN
ajfa-5884	209	102	83	83	NUM
ajfa-5884	209	103	%	%	NOUN
ajfa-5884	209	104	*	*	PROPN
ajfa-5884	209	105	73	73	NUM
ajfa-5884	209	106	%	%	NOUN
ajfa-5884	209	107	*	*	PROPN
ajfa-5884	209	108	78	78	NUM
ajfa-5884	209	109	%	%	NOUN
ajfa-5884	209	110	*	*	NOUN
ajfa-5884	209	111	49	49	NUM
ajfa-5884	209	112	%	%	NOUN
ajfa-5884	209	113	*	*	PROPN
ajfa-5884	209	114	58	58	NUM
ajfa-5884	209	115	%	%	NOUN
ajfa-5884	209	116	*	*	PUNCT
ajfa-5884	209	117	united	united	PROPN
ajfa-5884	209	118	kingdom	kingdom	PROPN
ajfa-5884	209	119	i.d	i.d	PROPN
ajfa-5884	209	120	.	.	PROPN
ajfa-5884	209	121	0,2	0,2	NUM
ajfa-5884	209	122	%	%	NOUN
ajfa-5884	209	123	0,8	0,8	NUM
ajfa-5884	209	124	%	%	NOUN
ajfa-5884	209	125	0,3	0,3	NUM
ajfa-5884	209	126	%	%	NOUN
ajfa-5884	209	127	0,4	0,4	NUM
ajfa-5884	209	128	%	%	NOUN
ajfa-5884	209	129	1,7	1,7	NUM
ajfa-5884	209	130	%	%	NOUN
ajfa-5884	209	131	92	92	NUM
ajfa-5884	209	132	%	%	NOUN
ajfa-5884	209	133	*	*	NOUN
ajfa-5884	209	134	94	94	NUM
ajfa-5884	209	135	%	%	NOUN
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ajfa-5884	209	137	91	91	NUM
ajfa-5884	209	138	%	%	NOUN
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ajfa-5884	209	140	92	92	NUM
ajfa-5884	209	141	%	%	NOUN
ajfa-5884	209	142	*	*	PROPN
ajfa-5884	209	143	63	63	NUM
ajfa-5884	209	144	%	%	NOUN
ajfa-5884	209	145	*	*	NOUN
ajfa-5884	209	146	84	84	NUM
ajfa-5884	209	147	%	%	NOUN
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ajfa-5884	209	149	72	72	NUM
ajfa-5884	209	150	%	%	NOUN
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ajfa-5884	209	152	70	70	NUM
ajfa-5884	209	153	%	%	NOUN
ajfa-5884	209	154	*	*	PUNCT
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ajfa-5884	209	156	o.a	o.a	PROPN
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ajfa-5884	209	162	%	%	NOUN
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ajfa-5884	209	165	%	%	NOUN
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ajfa-5884	209	168	%	%	NOUN
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ajfa-5884	209	174	%	%	NOUN
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ajfa-5884	209	177	%	%	NOUN
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ajfa-5884	209	180	%	%	NOUN
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ajfa-5884	209	183	%	%	NOUN
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ajfa-5884	209	186	%	%	NOUN
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ajfa-5884	209	189	%	%	NOUN
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ajfa-5884	209	192	%	%	NOUN
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ajfa-5884	209	194	77	77	NUM
ajfa-5884	210	1	%	%	NOUN
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ajfa-5884	211	11	%	%	NOUN
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ajfa-5884	212	2	%	%	NOUN
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ajfa-5884	212	5	%	%	NOUN
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ajfa-5884	212	8	%	%	NOUN
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ajfa-5884	212	11	%	%	NOUN
ajfa-5884	212	12	*	*	PROPN
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ajfa-5884	212	14	%	%	NOUN
ajfa-5884	212	15	*	*	NOUN
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ajfa-5884	212	17	%	%	NOUN
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ajfa-5884	212	20	%	%	NOUN
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ajfa-5884	212	23	%	%	NOUN
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ajfa-5884	213	2	*	*	PUNCT
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ajfa-5884	214	13	the	the	DET
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ajfa-5884	214	22	*	*	PUNCT
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ajfa-5884	215	2	%	%	NOUN
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ajfa-5884	216	1	ifrs	ifrs	PROPN
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ajfa-5884	216	5	o.a	o.a	PROPN
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ajfa-5884	216	7	:	:	PUNCT
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ajfa-5884	216	9	adoption	adoption	NOUN
ajfa-5884	216	10	;	;	PUNCT
ajfa-5884	216	11	i.c	i.c	PROPN
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ajfa-5884	216	16	converged	converge	VERB
ajfa-5884	216	17	;	;	PUNCT
ajfa-5884	216	18	---after	---after	ADV
ajfa-5884	216	19	ifrs	ifr	VERB
ajfa-5884	216	20	the	the	DET
ajfa-5884	216	21	table	table	NOUN
ajfa-5884	216	22	5	5	NUM
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ajfa-5884	216	24	illustrates	illustrate	VERB
ajfa-5884	216	25	the	the	DET
ajfa-5884	216	26	variation	variation	NOUN
ajfa-5884	216	27	of	of	ADP
ajfa-5884	216	28	coefficient	coefficient	NOUN
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ajfa-5884	216	37	and	and	CCONJ
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ajfa-5884	216	43	.	.	PUNCT
ajfa-5884	217	1	it	it	PRON
ajfa-5884	217	2	indicates	indicate	VERB
ajfa-5884	217	3	an	an	DET
ajfa-5884	217	4	improvement	improvement	NOUN
ajfa-5884	217	5	of	of	ADP
ajfa-5884	217	6	r2	r2	NOUN
ajfa-5884	217	7	following	follow	VERB
ajfa-5884	217	8	the	the	DET
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ajfa-5884	217	10	to	to	ADP
ajfa-5884	217	11	ifrs	ifrs	PROPN
ajfa-5884	217	12	in	in	ADP
ajfa-5884	217	13	israel	israel	PROPN
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ajfa-5884	217	15	hong	hong	PROPN
ajfa-5884	217	16	kong	kong	PROPN
ajfa-5884	217	17	,	,	PUNCT
ajfa-5884	217	18	united	united	ADJ
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ajfa-5884	217	21	switzerland	switzerland	PROPN
ajfa-5884	217	22	.	.	PUNCT
ajfa-5884	218	1	a	a	DET
ajfa-5884	218	2	contrary	contrary	ADJ
ajfa-5884	218	3	result	result	NOUN
ajfa-5884	218	4	is	be	AUX
ajfa-5884	218	5	observed	observe	VERB
ajfa-5884	218	6	in	in	ADP
ajfa-5884	218	7	china	china	PROPN
ajfa-5884	218	8	.	.	PUNCT
ajfa-5884	219	1	in	in	ADP
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ajfa-5884	219	11	period	period	NOUN
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ajfa-5884	219	16	ifrs	ifrs	PROPN
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ajfa-5884	219	21	a	a	DET
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ajfa-5884	221	9	2	2	NUM
ajfa-5884	221	10	.	.	PUNCT
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ajfa-5884	221	30	issn	issn	PROPN
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ajfa-5884	221	33	052x	052x	PROPN
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ajfa-5884	226	6	t	t	PROPN
ajfa-5884	226	7	sig	sig	PROPN
ajfa-5884	226	8	.	.	PROPN
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ajfa-5884	230	1	10,12	10,12	NUM
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ajfa-5884	230	4	1,32	1,32	NUM
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ajfa-5884	230	6	194,21	194,21	NUM
ajfa-5884	230	7	0,0000	0,0000	NUM
ajfa-5884	230	8	48	48	NUM
ajfa-5884	230	9	%	%	NOUN
ajfa-5884	230	10	1,24	1,24	NUM
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ajfa-5884	230	12	-0,51	-0,51	PUNCT
ajfa-5884	230	13	-0,64	-0,64	PUNCT
ajfa-5884	230	14	0,3260	0,3260	VERB
ajfa-5884	230	15	14,13	14,13	NUM
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ajfa-5884	230	19	3,21	3,21	NUM
ajfa-5884	230	20	0,0020	0,0020	NUM
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ajfa-5884	230	23	39	39	NUM
ajfa-5884	230	24	%	%	NOUN
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ajfa-5884	231	1	-0,23	-0,23	PROPN
ajfa-5884	231	2	-0,84	-0,84	PUNCT
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ajfa-5884	231	4	5,31	5,31	NUM
ajfa-5884	231	5	5,45	5,45	NUM
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ajfa-5884	231	7	1,84	1,84	NUM
ajfa-5884	231	8	3,97	3,97	NUM
ajfa-5884	231	9	0,0010	0,0010	NOUN
ajfa-5884	231	10	138,30	138,30	NUM
ajfa-5884	231	11	0,0000	0,0000	NUM
ajfa-5884	232	1	34	34	NUM
ajfa-5884	232	2	%	%	NOUN
ajfa-5884	232	3	1,74	1,74	NOUN
ajfa-5884	232	4	2003	2003	NUM
ajfa-5884	232	5	-2,56	-2,56	NOUN
ajfa-5884	232	6	-2,53	-2,53	PUNCT
ajfa-5884	232	7	0,0630	0,0630	PROPN
ajfa-5884	232	8	14,22	14,22	NUM
ajfa-5884	232	9	6,08	6,08	NUM
ajfa-5884	232	10	0,0000	0,0000	NUM
ajfa-5884	232	11	1,27	1,27	NUM
ajfa-5884	232	12	3,14	3,14	NUM
ajfa-5884	232	13	0,0050	0,0050	NUM
ajfa-5884	232	14	148,27	148,27	NUM
ajfa-5884	232	15	0,0000	0,0000	NUM
ajfa-5884	232	16	41	41	NUM
ajfa-5884	232	17	%	%	NOUN
ajfa-5884	232	18	1,84	1,84	NUM
ajfa-5884	232	19	2004	2004	NUM
ajfa-5884	232	20	-0,09	-0,09	PUNCT
ajfa-5884	232	21	-0,05	-0,05	PUNCT
ajfa-5884	232	22	0,9400	0,9400	PROPN
ajfa-5884	233	1	-2,01	-2,01	PROPN
ajfa-5884	233	2	-3,54	-3,54	PUNCT
ajfa-5884	233	3	0,0029	0,0029	PROPN
ajfa-5884	233	4	2,05	2,05	NUM
ajfa-5884	234	1	4,84	4,84	NOUN
ajfa-5884	234	2	0,0000	0,0000	NUM
ajfa-5884	234	3	145,87	145,87	NUM
ajfa-5884	235	1	0,0000	0,0000	NUM
ajfa-5884	235	2	39	39	NUM
ajfa-5884	235	3	%	%	NOUN
ajfa-5884	235	4	1,86	1,86	NUM
ajfa-5884	235	5	2005	2005	NUM
ajfa-5884	235	6	-1,34	-1,34	PUNCT
ajfa-5884	235	7	-0,61	-0,61	PUNCT
ajfa-5884	236	1	0,3830	0,3830	NUM
ajfa-5884	236	2	-2,77	-2,77	PUNCT
ajfa-5884	236	3	-1,10	-1,10	SYM
ajfa-5884	236	4	0,1612	0,1612	NOUN
ajfa-5884	237	1	3,21	3,21	NUM
ajfa-5884	237	2	4,77	4,77	NOUN
ajfa-5884	238	1	0,0000	0,0000	NUM
ajfa-5884	238	2	38,36	38,36	NUM
ajfa-5884	238	3	0,0000	0,0000	NUM
ajfa-5884	238	4	41	41	NUM
ajfa-5884	238	5	%	%	NOUN
ajfa-5884	238	6	1,24	1,24	NUM
ajfa-5884	238	7	2006	2006	NUM
ajfa-5884	238	8	-2,13	-2,13	PUNCT
ajfa-5884	238	9	-2,56	-2,56	PROPN
ajfa-5884	238	10	0,0320	0,0320	PROPN
ajfa-5884	239	1	4,42	4,42	NUM
ajfa-5884	239	2	2,00	2,00	NOUN
ajfa-5884	240	1	0,0009	0,0009	NOUN
ajfa-5884	240	2	1,47	1,47	NUM
ajfa-5884	240	3	3,95	3,95	NUM
ajfa-5884	240	4	0,0010	0,0010	NOUN
ajfa-5884	240	5	140,12	140,12	NUM
ajfa-5884	240	6	0,0000	0,0000	NUM
ajfa-5884	240	7	36	36	NUM
ajfa-5884	240	8	%	%	NOUN
ajfa-5884	240	9	1,43	1,43	NUM
ajfa-5884	240	10	2007	2007	NUM
ajfa-5884	240	11	6,74	6,74	NUM
ajfa-5884	240	12	2,23	2,23	NUM
ajfa-5884	240	13	0,0290	0,0290	NUM
ajfa-5884	240	14	6,06	6,06	NUM
ajfa-5884	240	15	2,86	2,86	NUM
ajfa-5884	240	16	0,0000	0,0000	NUM
ajfa-5884	240	17	2,09	2,09	NUM
ajfa-5884	240	18	4,84	4,84	NOUN
ajfa-5884	240	19	0,0000	0,0000	NUM
ajfa-5884	240	20	1324,9	1324,9	NUM
ajfa-5884	240	21	0,0000	0,0000	NUM
ajfa-5884	240	22	84	84	NUM
ajfa-5884	240	23	%	%	NOUN
ajfa-5884	240	24	2,47	2,47	NUM
ajfa-5884	240	25	2008	2008	NUM
ajfa-5884	240	26	0,52	0,52	NUM
ajfa-5884	241	1	1,41	1,41	NUM
ajfa-5884	241	2	0,1940	0,1940	NUM
ajfa-5884	241	3	2,25	2,25	NUM
ajfa-5884	241	4	2,83	2,83	NUM
ajfa-5884	241	5	0,0056	0,0056	NOUN
ajfa-5884	241	6	1,74	1,74	NUM
ajfa-5884	241	7	5,36	5,36	NUM
ajfa-5884	241	8	0,0000	0,0000	NUM
ajfa-5884	241	9	412,42	412,42	NOUN
ajfa-5884	241	10	0,0000	0,0000	NUM
ajfa-5884	241	11	69	69	NUM
ajfa-5884	241	12	%	%	NOUN
ajfa-5884	241	13	2,31	2,31	NOUN
ajfa-5884	241	14	2009	2009	NUM
ajfa-5884	241	15	3,14	3,14	NUM
ajfa-5884	241	16	1,12	1,12	NUM
ajfa-5884	241	17	0,0620	0,0620	NOUN
ajfa-5884	241	18	7,41	7,41	NUM
ajfa-5884	241	19	1,24	1,24	NUM
ajfa-5884	241	20	0,2789	0,2789	ADJ
ajfa-5884	241	21	3,88	3,88	NUM
ajfa-5884	241	22	7,98	7,98	NUM
ajfa-5884	241	23	0,0000	0,0000	NUM
ajfa-5884	241	24	854,12	854,12	NOUN
ajfa-5884	241	25	0,0000	0,0000	NUM
ajfa-5884	241	26	74	74	NUM
ajfa-5884	241	27	%	%	NOUN
ajfa-5884	241	28	1,97	1,97	NUM
ajfa-5884	241	29	2010	2010	NUM
ajfa-5884	241	30	3,74	3,74	NOUN
ajfa-5884	241	31	2,41	2,41	NUM
ajfa-5884	241	32	0,0950	0,0950	NOUN
ajfa-5884	241	33	1,64	1,64	NUM
ajfa-5884	241	34	0,54	0,54	NUM
ajfa-5884	241	35	0,5421	0,5421	NUM
ajfa-5884	241	36	2,14	2,14	NUM
ajfa-5884	241	37	6,45	6,45	NUM
ajfa-5884	241	38	0,0000	0,0000	NUM
ajfa-5884	241	39	309,08	309,08	NOUN
ajfa-5884	241	40	0,0000	0,0000	NUM
ajfa-5884	241	41	67	67	NUM
ajfa-5884	241	42	%	%	NOUN
ajfa-5884	241	43	1,64	1,64	NUM
ajfa-5884	241	44	2011	2011	NUM
ajfa-5884	241	45	2,41	2,41	NUM
ajfa-5884	241	46	1,12	1,12	NUM
ajfa-5884	241	47	0,0410	0,0410	NUM
ajfa-5884	241	48	1,54	1,54	NUM
ajfa-5884	241	49	1,21	1,21	NUM
ajfa-5884	241	50	0,1347	0,1347	ADJ
ajfa-5884	241	51	1,24	1,24	NUM
ajfa-5884	241	52	6,48	6,48	NUM
ajfa-5884	241	53	0,0000	0,0000	NUM
ajfa-5884	241	54	1621,9	1621,9	NUM
ajfa-5884	241	55	0,0000	0,0000	NUM
ajfa-5884	241	56	89	89	NUM
ajfa-5884	241	57	%	%	NOUN
ajfa-5884	241	58	2,07	2,07	NUM
ajfa-5884	241	59	2012	2012	NUM
ajfa-5884	241	60	0,27	0,27	NUM
ajfa-5884	241	61	0,21	0,21	NUM
ajfa-5884	241	62	0,3410	0,3410	NUM
ajfa-5884	241	63	1,23	1,23	NUM
ajfa-5884	241	64	0,59	0,59	NOUN
ajfa-5884	242	1	0,5140	0,5140	PROPN
ajfa-5884	242	2	2,24	2,24	NUM
ajfa-5884	243	1	10,43	10,43	NUM
ajfa-5884	243	2	0,0000	0,0000	NUM
ajfa-5884	243	3	1420,0	1420,0	NUM
ajfa-5884	243	4	0,0000	0,0000	NUM
ajfa-5884	243	5	86	86	NUM
ajfa-5884	243	6	%	%	NOUN
ajfa-5884	243	7	2,01	2,01	NUM
ajfa-5884	243	8	µ	µ	NOUN
ajfa-5884	243	9	before	before	ADP
ajfa-5884	243	10	39,71	39,71	NUM
ajfa-5884	243	11	%	%	NOUN
ajfa-5884	243	12	µ	µ	NOUN
ajfa-5884	243	13	after	after	ADP
ajfa-5884	243	14	78,16	78,16	ADJ
ajfa-5884	243	15	%	%	NOUN
ajfa-5884	243	16	table	table	NOUN
ajfa-5884	243	17	7	7	NUM
ajfa-5884	243	18	.	.	PUNCT
ajfa-5884	243	19	model	model	NOUN
ajfa-5884	243	20	results	result	NOUN
ajfa-5884	243	21	in	in	ADP
ajfa-5884	243	22	canada	canada	PROPN
ajfa-5884	243	23	(	(	PUNCT
ajfa-5884	243	24	as	as	SCONJ
ajfa-5884	243	25	issued	issue	VERB
ajfa-5884	243	26	by	by	ADP
ajfa-5884	243	27	the	the	DET
ajfa-5884	243	28	iasb	iasb	ADJ
ajfa-5884	243	29	method	method	NOUN
ajfa-5884	243	30	–	–	PUNCT
ajfa-5884	243	31	compliant	compliant	ADJ
ajfa-5884	243	32	)	)	PUNCT
ajfa-5884	243	33	c	c	PROPN
ajfa-5884	243	34	ou	ou	AUX
ajfa-5884	243	35	nt	not	PART
ajfa-5884	243	36	ry	ry	PROPN
ajfa-5884	243	37	year	year	PROPN
ajfa-5884	243	38	constant	constant	PROPN
ajfa-5884	243	39	eps	eps	PROPN
ajfa-5884	243	40	bvs	bvs	PROPN
ajfa-5884	243	41	f	f	PROPN
ajfa-5884	243	42	sig	sig	PROPN
ajfa-5884	243	43	.	.	PUNCT
ajfa-5884	244	1	f	f	PROPN
ajfa-5884	244	2	r2	r2	PROPN
ajfa-5884	244	3	d.	d.	PROPN
ajfa-5884	244	4	w.	w.	PROPN
ajfa-5884	244	5	b0	b0	PROPN
ajfa-5884	244	6	t	t	PROPN
ajfa-5884	244	7	sig	sig	PROPN
ajfa-5884	244	8	.	.	PUNCT
ajfa-5884	245	1	b1	b1	PROPN
ajfa-5884	245	2	t	t	PROPN
ajfa-5884	245	3	sig	sig	PROPN
ajfa-5884	245	4	.	.	PROPN
ajfa-5884	245	5	b2	b2	PROPN
ajfa-5884	245	6	t	t	PROPN
ajfa-5884	245	7	sig	sig	PROPN
ajfa-5884	245	8	.	.	PUNCT
ajfa-5884	246	1	c	c	PROPN
ajfa-5884	246	2	an	an	DET
ajfa-5884	246	3	ad	ad	NOUN
ajfa-5884	246	4	a	a	DET
ajfa-5884	246	5	2000	2000	NUM
ajfa-5884	246	6	3,68	3,68	NUM
ajfa-5884	246	7	3,47	3,47	NUM
ajfa-5884	246	8	0,0001	0,0001	NOUN
ajfa-5884	246	9	-8,24	-8,24	PUNCT
ajfa-5884	246	10	-5,78	-5,78	PROPN
ajfa-5884	246	11	0,0000	0,0000	NUM
ajfa-5884	246	12	1,34	1,34	NUM
ajfa-5884	247	1	17,24	17,24	NUM
ajfa-5884	247	2	0,0000	0,0000	NUM
ajfa-5884	247	3	145,21	145,21	NOUN
ajfa-5884	247	4	0,0000	0,0000	NUM
ajfa-5884	247	5	39	39	NUM
ajfa-5884	247	6	%	%	NOUN
ajfa-5884	247	7	2,00	2,00	NOUN
ajfa-5884	247	8	2001	2001	NUM
ajfa-5884	247	9	4,51	4,51	NUM
ajfa-5884	248	1	5,21	5,21	NUM
ajfa-5884	248	2	0,0000	0,0000	NUM
ajfa-5884	248	3	1,04	1,04	NUM
ajfa-5884	248	4	0,94	0,94	NOUN
ajfa-5884	249	1	0,2450	0,2450	NOUN
ajfa-5884	249	2	0,34	0,34	NUM
ajfa-5884	250	1	4,89	4,89	NUM
ajfa-5884	251	1	0,0000	0,0000	NUM
ajfa-5884	251	2	74,21	74,21	NUM
ajfa-5884	251	3	0,0000	0,0000	NUM
ajfa-5884	251	4	23	23	NUM
ajfa-5884	251	5	%	%	NOUN
ajfa-5884	251	6	2,01	2,01	NUM
ajfa-5884	251	7	2002	2002	NUM
ajfa-5884	251	8	2,50	2,50	NUM
ajfa-5884	251	9	6,04	6,04	ADP
ajfa-5884	252	1	0,0000	0,0000	NUM
ajfa-5884	252	2	-2,96	-2,96	NOUN
ajfa-5884	252	3	-4,44	-4,44	PUNCT
ajfa-5884	253	1	0,0000	0,0000	NOUN
ajfa-5884	253	2	0,97	0,97	NUM
ajfa-5884	254	1	18,79	18,79	NUM
ajfa-5884	254	2	0,0000	0,0000	NUM
ajfa-5884	254	3	303,72	303,72	NOUN
ajfa-5884	254	4	0,0000	0,0000	NUM
ajfa-5884	254	5	56	56	NUM
ajfa-5884	254	6	%	%	NOUN
ajfa-5884	254	7	1,98	1,98	NUM
ajfa-5884	254	8	2003	2003	NUM
ajfa-5884	254	9	3,95	3,95	NUM
ajfa-5884	254	10	3,43	3,43	NUM
ajfa-5884	254	11	0,0001	0,0001	NUM
ajfa-5884	254	12	-7,96	-7,96	PROPN
ajfa-5884	254	13	-5,01	-5,01	PROPN
ajfa-5884	255	1	0,0000	0,0000	NUM
ajfa-5884	255	2	1,78	1,78	NUM
ajfa-5884	255	3	14,18	14,18	NUM
ajfa-5884	255	4	0,0000	0,0000	NUM
ajfa-5884	255	5	136,37	136,37	NUM
ajfa-5884	256	1	0,0000	0,0000	NUM
ajfa-5884	256	2	37	37	NUM
ajfa-5884	256	3	%	%	NOUN
ajfa-5884	256	4	2,00	2,00	PROPN
ajfa-5884	256	5	2004	2004	NUM
ajfa-5884	256	6	6,05	6,05	NUM
ajfa-5884	256	7	6,28	6,28	NUM
ajfa-5884	256	8	0,0000	0,0000	NUM
ajfa-5884	256	9	1,01	1,01	NUM
ajfa-5884	256	10	0,95	0,95	NOUN
ajfa-5884	256	11	0,3410	0,3410	NUM
ajfa-5884	256	12	0,27	0,27	NUM
ajfa-5884	257	1	4,57	4,57	NOUN
ajfa-5884	257	2	0,0000	0,0000	NUM
ajfa-5884	257	3	76,80	76,80	NOUN
ajfa-5884	257	4	0,0000	0,0000	NUM
ajfa-5884	257	5	25	25	NUM
ajfa-5884	257	6	%	%	NOUN
ajfa-5884	257	7	2,02	2,02	NUM
ajfa-5884	257	8	2005	2005	NUM
ajfa-5884	257	9	4,80	4,80	NUM
ajfa-5884	257	10	5,89	5,89	NOUN
ajfa-5884	257	11	0,0000	0,0000	PRON
ajfa-5884	257	12	-1,77	-1,77	NOUN
ajfa-5884	257	13	-2,77	-2,77	PROPN
ajfa-5884	257	14	0,0060	0,0060	PROPN
ajfa-5884	257	15	1,30	1,30	NUM
ajfa-5884	257	16	13,07	13,07	NUM
ajfa-5884	257	17	0,0000	0,0000	NUM
ajfa-5884	257	18	347,82	347,82	NUM
ajfa-5884	257	19	0,0000	0,0000	NUM
ajfa-5884	257	20	60	60	NUM
ajfa-5884	257	21	%	%	NOUN
ajfa-5884	257	22	2,02	2,02	NUM
ajfa-5884	257	23	2006	2006	NUM
ajfa-5884	257	24	5,23	5,23	NUM
ajfa-5884	257	25	4,64	4,64	NUM
ajfa-5884	258	1	0,0000	0,0000	PRON
ajfa-5884	258	2	-1,95	-1,95	PUNCT
ajfa-5884	258	3	-1,39	-1,39	NOUN
ajfa-5884	258	4	0,1640	0,1640	NOUN
ajfa-5884	258	5	1,30	1,30	NUM
ajfa-5884	258	6	5,73	5,73	NUM
ajfa-5884	259	1	0,0000	0,0000	NUM
ajfa-5884	259	2	184,63	184,63	NUM
ajfa-5884	259	3	0,0000	0,0000	NUM
ajfa-5884	259	4	44	44	NUM
ajfa-5884	259	5	%	%	NOUN
ajfa-5884	259	6	2,01	2,01	NUM
ajfa-5884	259	7	2007	2007	NUM
ajfa-5884	259	8	4,90	4,90	SYM
ajfa-5884	259	9	11,76	11,76	NUM
ajfa-5884	260	1	0,0000	0,0000	NUM
ajfa-5884	260	2	2,50	2,50	NUM
ajfa-5884	260	3	9,22	9,22	NOUN
ajfa-5884	261	1	0,0000	0,0000	NUM
ajfa-5884	261	2	0,57	0,57	NOUN
ajfa-5884	261	3	18,94	18,94	NUM
ajfa-5884	261	4	0,0000	0,0000	NUM
ajfa-5884	261	5	1326,80	1326,80	NUM
ajfa-5884	261	6	0,0000	0,0000	NUM
ajfa-5884	261	7	85	85	NUM
ajfa-5884	261	8	%	%	NOUN
ajfa-5884	261	9	1,87	1,87	NUM
ajfa-5884	261	10	2008	2008	NUM
ajfa-5884	261	11	0,97	0,97	NUM
ajfa-5884	262	1	6,02	6,02	NUM
ajfa-5884	262	2	0,0000	0,0000	NUM
ajfa-5884	262	3	1,46	1,46	NUM
ajfa-5884	262	4	21,96	21,96	NUM
ajfa-5884	263	1	0,0000	0,0000	NUM
ajfa-5884	263	2	0,74	0,74	NOUN
ajfa-5884	263	3	77,48	77,48	NOUN
ajfa-5884	264	1	0,0000	0,0000	PRON
ajfa-5884	264	2	5399,75	5399,75	NUM
ajfa-5884	264	3	0,0000	0,0000	NUM
ajfa-5884	264	4	96	96	NUM
ajfa-5884	264	5	%	%	NOUN
ajfa-5884	264	6	2,11	2,11	NOUN
ajfa-5884	264	7	2009	2009	NUM
ajfa-5884	264	8	2,29	2,29	NUM
ajfa-5884	264	9	10,50	10,50	NUM
ajfa-5884	264	10	0,0000	0,0000	NUM
ajfa-5884	264	11	3,40	3,40	NUM
ajfa-5884	264	12	21,48	21,48	NOUN
ajfa-5884	264	13	0,0000	0,0000	NUM
ajfa-5884	264	14	0,68	0,68	PUNCT
ajfa-5884	265	1	67,83	67,83	NUM
ajfa-5884	266	1	0,0000	0,0000	NUM
ajfa-5884	266	2	4275,89	4275,89	NUM
ajfa-5884	267	1	0,0000	0,0000	NUM
ajfa-5884	267	2	95	95	NUM
ajfa-5884	267	3	%	%	NOUN
ajfa-5884	267	4	1,67	1,67	NUM
ajfa-5884	267	5	2010	2010	NUM
ajfa-5884	267	6	4,12	4,12	ADJ
ajfa-5884	267	7	10,42	10,42	NUM
ajfa-5884	267	8	0,0000	0,0000	NUM
ajfa-5884	267	9	0,51	0,51	PUNCT
ajfa-5884	268	1	1,30	1,30	NUM
ajfa-5884	268	2	0,0910	0,0910	NOUN
ajfa-5884	268	3	0,80	0,80	VERB
ajfa-5884	268	4	28,58	28,58	NUM
ajfa-5884	268	5	0,0000	0,0000	NUM
ajfa-5884	268	6	1828,41	1828,41	NUM
ajfa-5884	268	7	0,0000	0,0000	NUM
ajfa-5884	268	8	89	89	NUM
ajfa-5884	268	9	%	%	NOUN
ajfa-5884	268	10	1,64	1,64	NUM
ajfa-5884	268	11	2011	2011	NUM
ajfa-5884	268	12	3,15	3,15	NUM
ajfa-5884	269	1	6,66	6,66	NUM
ajfa-5884	269	2	0,0000	0,0000	NUM
ajfa-5884	269	3	1,60	1,60	NUM
ajfa-5884	269	4	5,57	5,57	NUM
ajfa-5884	269	5	0,0000	0,0000	NOUN
ajfa-5884	269	6	0,69	0,69	NOUN
ajfa-5884	270	1	41,01	41,01	ADJ
ajfa-5884	270	2	0,0000	0,0000	NUM
ajfa-5884	270	3	936,97	936,97	NOUN
ajfa-5884	270	4	0,0000	0,0000	NUM
ajfa-5884	270	5	80	80	NUM
ajfa-5884	270	6	%	%	NOUN
ajfa-5884	270	7	1,74	1,74	NUM
ajfa-5884	270	8	2012	2012	NUM
ajfa-5884	270	9	5,12	5,12	NUM
ajfa-5884	270	10	12,51	12,51	NUM
ajfa-5884	270	11	0,0000	0,0000	NUM
ajfa-5884	270	12	0,64	0,64	NUM
ajfa-5884	270	13	1,41	1,41	NUM
ajfa-5884	270	14	0,2145	0,2145	NOUN
ajfa-5884	270	15	0,97	0,97	NUM
ajfa-5884	271	1	30,54	30,54	NUM
ajfa-5884	271	2	0,0000	0,0000	NUM
ajfa-5884	271	3	1478,21	1478,21	NUM
ajfa-5884	271	4	0,0000	0,0000	NUM
ajfa-5884	271	5	84	84	NUM
ajfa-5884	271	6	%	%	NOUN
ajfa-5884	271	7	1,75	1,75	NUM
ajfa-5884	271	8	µ	µ	NOUN
ajfa-5884	271	9	before	before	ADP
ajfa-5884	271	10	80,25	80,25	NUM
ajfa-5884	271	11	%	%	NOUN
ajfa-5884	271	12	*	*	PUNCT
ajfa-5884	271	13	µ	µ	X
ajfa-5884	271	14	after	after	ADP
ajfa-5884	271	15	84,33	84,33	NUM
ajfa-5884	271	16	%	%	NOUN
ajfa-5884	271	17	*	*	PUNCT
ajfa-5884	271	18	the	the	DET
ajfa-5884	271	19	average	average	NOUN
ajfa-5884	271	20	before	before	SCONJ
ajfa-5884	271	21	the	the	DET
ajfa-5884	271	22	ifrs	ifrs	PROPN
ajfa-5884	271	23	implementation	implementation	NOUN
ajfa-5884	271	24	is	be	AUX
ajfa-5884	271	25	based	base	VERB
ajfa-5884	271	26	on	on	ADP
ajfa-5884	271	27	the	the	DET
ajfa-5884	271	28	r2	r2	NOUN
ajfa-5884	271	29	of	of	ADP
ajfa-5884	271	30	years	year	NOUN
ajfa-5884	271	31	2006	2006	NUM
ajfa-5884	271	32	,	,	PUNCT
ajfa-5884	271	33	2007	2007	NUM
ajfa-5884	271	34	,	,	PUNCT
ajfa-5884	271	35	2008	2008	NUM
ajfa-5884	271	36	and	and	CCONJ
ajfa-5884	271	37	2009	2009	NUM
ajfa-5884	271	38	since	since	SCONJ
ajfa-5884	271	39	the	the	DET
ajfa-5884	271	40	information	information	NOUN
ajfa-5884	271	41	available	available	ADJ
ajfa-5884	271	42	for	for	ADP
ajfa-5884	271	43	the	the	DET
ajfa-5884	271	44	country	country	NOUN
ajfa-5884	271	45	in	in	ADP
ajfa-5884	271	46	ifrs	ifrs	PROPN
ajfa-5884	271	47	relates	relate	VERB
ajfa-5884	271	48	3	3	NUM
ajfa-5884	271	49	years	year	NOUN
ajfa-5884	271	50	.	.	PUNCT
ajfa-5884	272	1	asian	asian	ADJ
ajfa-5884	272	2	journal	journal	PROPN
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ajfa-5884	274	8	.	.	PUNCT
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ajfa-5884	275	5	b2	b2	PROPN
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ajfa-5884	275	8	.	.	PUNCT
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ajfa-5884	280	3	%	%	NOUN
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ajfa-5884	281	8	0,0000	0,0000	PRON
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ajfa-5884	282	2	0,10	0,10	NUM
ajfa-5884	282	3	%	%	NOUN
ajfa-5884	282	4	1,97	1,97	NUM
ajfa-5884	282	5	2002	2002	NUM
ajfa-5884	282	6	-1,21	-1,21	PUNCT
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ajfa-5884	282	17	3	3	NUM
ajfa-5884	282	18	%	%	NOUN
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ajfa-5884	282	21	-1,64	-1,64	PUNCT
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ajfa-5884	285	5	%	%	NOUN
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ajfa-5884	285	8	-1,24	-1,24	PUNCT
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ajfa-5884	290	1	15,88	15,88	NUM
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ajfa-5884	290	3	12,87	12,87	NUM
ajfa-5884	290	4	0,9412	0,9412	NOUN
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ajfa-5884	290	6	%	%	NOUN
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ajfa-5884	290	9	-1,32	-1,32	PUNCT
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ajfa-5884	291	2	0,4830	0,4830	NOUN
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ajfa-5884	294	4	1	1	NUM
ajfa-5884	294	5	%	%	NOUN
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ajfa-5884	294	8	-4,24	-4,24	PUNCT
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ajfa-5884	295	3	%	%	NOUN
ajfa-5884	295	4	1,63	1,63	NUM
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ajfa-5884	295	9	4,12	4,12	ADJ
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ajfa-5884	295	13	4,33	4,33	INTJ
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ajfa-5884	296	2	24,90	24,90	NUM
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ajfa-5884	296	4	9	9	NUM
ajfa-5884	296	5	%	%	NOUN
ajfa-5884	296	6	1,48	1,48	NUM
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ajfa-5884	296	8	1,65	1,65	NUM
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ajfa-5884	296	10	0,1930	0,1930	NUM
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ajfa-5884	296	12	2,87	2,87	NUM
ajfa-5884	296	13	0,0090	0,0090	PROPN
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ajfa-5884	296	16	0,0000	0,0000	NUM
ajfa-5884	296	17	548,01	548,01	NOUN
ajfa-5884	296	18	0,0000	0,0000	NUM
ajfa-5884	296	19	83	83	NUM
ajfa-5884	296	20	%	%	NOUN
ajfa-5884	296	21	2,21	2,21	NUM
ajfa-5884	296	22	2009	2009	NUM
ajfa-5884	296	23	3,23	3,23	NUM
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ajfa-5884	296	25	0,0780	0,0780	PROPN
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ajfa-5884	296	33	0,0000	0,0000	NUM
ajfa-5884	297	1	73	73	NUM
ajfa-5884	297	2	%	%	NOUN
ajfa-5884	297	3	2,01	2,01	NUM
ajfa-5884	297	4	2010	2010	NUM
ajfa-5884	297	5	-2,52	-2,52	PROPN
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ajfa-5884	297	13	0,0000	0,0000	NUM
ajfa-5884	297	14	468,10	468,10	NOUN
ajfa-5884	298	1	0,0000	0,0000	NUM
ajfa-5884	298	2	78	78	NUM
ajfa-5884	298	3	%	%	NOUN
ajfa-5884	298	4	2,07	2,07	NUM
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ajfa-5884	298	11	0,0000	0,0000	NUM
ajfa-5884	298	12	2,13	2,13	NUM
ajfa-5884	298	13	10,27	10,27	NUM
ajfa-5884	298	14	0,0000	0,0000	NUM
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ajfa-5884	298	16	0,0000	0,0000	NUM
ajfa-5884	298	17	49	49	NUM
ajfa-5884	298	18	%	%	NOUN
ajfa-5884	298	19	2,04	2,04	NUM
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ajfa-5884	298	21	3,45	3,45	NUM
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ajfa-5884	299	9	58	58	NUM
ajfa-5884	299	10	%	%	NOUN
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ajfa-5884	299	17	after	after	ADP
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ajfa-5884	301	7	sig	sig	PROPN
ajfa-5884	301	8	.	.	PUNCT
ajfa-5884	302	1	b1	b1	PROPN
ajfa-5884	302	2	t	t	PROPN
ajfa-5884	302	3	sig	sig	PROPN
ajfa-5884	302	4	.	.	PROPN
ajfa-5884	302	5	b2	b2	PROPN
ajfa-5884	302	6	t	t	PROPN
ajfa-5884	302	7	sig	sig	PROPN
ajfa-5884	302	8	.	.	PUNCT
ajfa-5884	303	1	u	u	PRON
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ajfa-5884	304	3	d	d	PROPN
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ajfa-5884	304	5	in	in	ADP
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ajfa-5884	305	6	0,24	0,24	X
ajfa-5884	306	1	0,9541	0,9541	X
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ajfa-5884	307	3	%	%	NOUN
ajfa-5884	307	4	2,24	2,24	NUM
ajfa-5884	307	5	2001	2001	NUM
ajfa-5884	308	1	4,51	4,51	NUM
ajfa-5884	308	2	0,21	0,21	NUM
ajfa-5884	308	3	0,9845	0,9845	NOUN
ajfa-5884	309	1	1,04	1,04	NOUN
ajfa-5884	309	2	0,65	0,65	ADP
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ajfa-5884	309	4	0,34	0,34	NOUN
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ajfa-5884	310	2	0,9314	0,9314	ADJ
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ajfa-5884	310	4	0,9101	0,9101	NOUN
ajfa-5884	310	5	0,80	0,80	NUM
ajfa-5884	310	6	%	%	NOUN
ajfa-5884	310	7	2,13	2,13	NUM
ajfa-5884	310	8	2002	2002	NUM
ajfa-5884	310	9	2,50	2,50	NUM
ajfa-5884	311	1	1,04	1,04	NUM
ajfa-5884	311	2	0,9101	0,9101	NOUN
ajfa-5884	311	3	-2,96	-2,96	PUNCT
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ajfa-5884	313	1	0,0000	0,0000	NOUN
ajfa-5884	313	2	0,97	0,97	NUM
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ajfa-5884	314	2	0,9145	0,9145	NUM
ajfa-5884	314	3	0,98	0,98	NUM
ajfa-5884	315	1	0,9420	0,9420	NUM
ajfa-5884	315	2	0,30	0,30	NUM
ajfa-5884	315	3	%	%	NOUN
ajfa-5884	315	4	1,94	1,94	NUM
ajfa-5884	315	5	2003	2003	NUM
ajfa-5884	315	6	3,95	3,95	NUM
ajfa-5884	315	7	0,43	0,43	NUM
ajfa-5884	315	8	0,9845	0,9845	NOUN
ajfa-5884	315	9	-7,96	-7,96	PROPN
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ajfa-5884	317	1	0,9984	0,9984	NUM
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ajfa-5884	317	5	%	%	NOUN
ajfa-5884	317	6	2,02	2,02	NUM
ajfa-5884	317	7	2004	2004	NUM
ajfa-5884	317	8	6,05	6,05	NUM
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ajfa-5884	318	1	0,9812	0,9812	PROPN
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ajfa-5884	319	1	0,0000	0,0000	PRON
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ajfa-5884	320	2	0,9465	0,9465	NUM
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ajfa-5884	320	6	%	%	NOUN
ajfa-5884	320	7	2,21	2,21	NUM
ajfa-5884	320	8	2005	2005	NUM
ajfa-5884	320	9	4,21	4,21	NUM
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ajfa-5884	321	2	0,0000	0,0000	NUM
ajfa-5884	321	3	-1,77	-1,77	NOUN
ajfa-5884	321	4	-2,77	-2,77	PROPN
ajfa-5884	321	5	0,0060	0,0060	PROPN
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ajfa-5884	321	7	56,07	56,07	NUM
ajfa-5884	321	8	0,0000	0,0000	NUM
ajfa-5884	321	9	5447,82	5447,82	NOUN
ajfa-5884	321	10	0,0000	0,0000	NUM
ajfa-5884	321	11	92	92	NUM
ajfa-5884	321	12	%	%	NOUN
ajfa-5884	321	13	2,11	2,11	NOUN
ajfa-5884	321	14	2006	2006	NUM
ajfa-5884	321	15	5,12	5,12	NUM
ajfa-5884	322	1	4,64	4,64	NUM
ajfa-5884	323	1	0,0000	0,0000	PRON
ajfa-5884	323	2	-1,95	-1,95	PUNCT
ajfa-5884	323	3	-1,39	-1,39	NOUN
ajfa-5884	323	4	0,1640	0,1640	NOUN
ajfa-5884	323	5	1,30	1,30	NUM
ajfa-5884	323	6	58,73	58,73	NUM
ajfa-5884	323	7	0,0000	0,0000	NUM
ajfa-5884	324	1	5674,63	5674,63	ADJ
ajfa-5884	324	2	0,0000	0,0000	NUM
ajfa-5884	324	3	94	94	NUM
ajfa-5884	324	4	%	%	NOUN
ajfa-5884	324	5	2,04	2,04	NUM
ajfa-5884	324	6	2007	2007	NUM
ajfa-5884	324	7	4,12	4,12	NOUN
ajfa-5884	325	1	11,76	11,76	NUM
ajfa-5884	325	2	0,0000	0,0000	NUM
ajfa-5884	325	3	2,50	2,50	NUM
ajfa-5884	325	4	9,22	9,22	NOUN
ajfa-5884	326	1	0,0000	0,0000	NUM
ajfa-5884	326	2	0,57	0,57	NOUN
ajfa-5884	326	3	64,94	64,94	ADJ
ajfa-5884	326	4	0,0000	0,0000	NUM
ajfa-5884	326	5	5126,80	5126,80	NOUN
ajfa-5884	326	6	0,0000	0,0000	NUM
ajfa-5884	326	7	91	91	NUM
ajfa-5884	326	8	%	%	NOUN
ajfa-5884	326	9	1,94	1,94	NUM
ajfa-5884	326	10	2008	2008	NUM
ajfa-5884	326	11	3,32	3,32	NUM
ajfa-5884	327	1	6,02	6,02	NUM
ajfa-5884	328	1	0,0000	0,0000	NUM
ajfa-5884	328	2	1,46	1,46	NUM
ajfa-5884	328	3	21,96	21,96	NUM
ajfa-5884	329	1	0,0000	0,0000	NUM
ajfa-5884	329	2	0,74	0,74	NOUN
ajfa-5884	329	3	77,48	77,48	NOUN
ajfa-5884	330	1	0,0000	0,0000	PRON
ajfa-5884	330	2	5421,75	5421,75	NUM
ajfa-5884	330	3	0,0000	0,0000	NUM
ajfa-5884	330	4	92	92	NUM
ajfa-5884	330	5	%	%	NOUN
ajfa-5884	330	6	2,10	2,10	NUM
ajfa-5884	330	7	2009	2009	NUM
ajfa-5884	330	8	2,65	2,65	NUM
ajfa-5884	330	9	10,50	10,50	NUM
ajfa-5884	330	10	0,0000	0,0000	NUM
ajfa-5884	330	11	3,40	3,40	NUM
ajfa-5884	331	1	24,48	24,48	NOUN
ajfa-5884	331	2	0,0000	0,0000	NUM
ajfa-5884	331	3	0,68	0,68	SYM
ajfa-5884	332	1	24,83	24,83	NUM
ajfa-5884	332	2	0,0000	0,0000	NUM
ajfa-5884	332	3	517,89	517,89	NOUN
ajfa-5884	332	4	0,0000	0,0000	NUM
ajfa-5884	332	5	63	63	NUM
ajfa-5884	332	6	%	%	NOUN
ajfa-5884	332	7	1,97	1,97	NUM
ajfa-5884	332	8	2010	2010	NUM
ajfa-5884	332	9	4,87	4,87	NUM
ajfa-5884	333	1	10,42	10,42	NUM
ajfa-5884	333	2	0,0000	0,0000	NUM
ajfa-5884	333	3	0,51	0,51	PUNCT
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ajfa-5884	334	2	0,0000	0,0000	NOUN
ajfa-5884	334	3	0,80	0,80	NOUN
ajfa-5884	334	4	46,58	46,58	NUM
ajfa-5884	334	5	0,0000	0,0000	NUM
ajfa-5884	334	6	867,41	867,41	NUM
ajfa-5884	334	7	0,0000	0,0000	NUM
ajfa-5884	334	8	84	84	NUM
ajfa-5884	334	9	%	%	NOUN
ajfa-5884	334	10	1,91	1,91	NUM
ajfa-5884	334	11	2011	2011	NUM
ajfa-5884	334	12	3,42	3,42	NUM
ajfa-5884	334	13	6,66	6,66	NUM
ajfa-5884	335	1	0,0000	0,0000	NUM
ajfa-5884	335	2	1,60	1,60	NUM
ajfa-5884	335	3	5,57	5,57	NUM
ajfa-5884	335	4	0,0000	0,0000	NOUN
ajfa-5884	335	5	0,69	0,69	NOUN
ajfa-5884	336	1	32,01	32,01	NUM
ajfa-5884	336	2	0,0000	0,0000	NUM
ajfa-5884	336	3	496,97	496,97	NOUN
ajfa-5884	336	4	0,0000	0,0000	NUM
ajfa-5884	336	5	72	72	NUM
ajfa-5884	336	6	%	%	NOUN
ajfa-5884	336	7	1,92	1,92	NUM
ajfa-5884	336	8	2012	2012	NUM
ajfa-5884	336	9	5,35	5,35	NUM
ajfa-5884	336	10	12,51	12,51	NUM
ajfa-5884	336	11	0,0000	0,0000	NUM
ajfa-5884	336	12	0,64	0,64	NUM
ajfa-5884	337	1	6,46	6,46	NUM
ajfa-5884	337	2	0,0000	0,0000	NUM
ajfa-5884	337	3	0,97	0,97	NUM
ajfa-5884	338	1	29,54	29,54	NUM
ajfa-5884	338	2	0,0000	0,0000	NUM
ajfa-5884	338	3	464,21	464,21	NOUN
ajfa-5884	338	4	0,0000	0,0000	NUM
ajfa-5884	338	5	70	70	NUM
ajfa-5884	338	6	%	%	NOUN
ajfa-5884	338	7	1,97	1,97	NUM
ajfa-5884	338	8	µ	µ	X
ajfa-5884	338	9	before	before	ADP
ajfa-5884	338	10	0,68	0,68	NUM
ajfa-5884	338	11	%	%	NOUN
ajfa-5884	338	12	µ	µ	NOUN
ajfa-5884	338	13	after	after	ADP
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ajfa-5884	338	21	accounting	accounting	PROPN
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ajfa-5884	338	24	-	-	PUNCT
ajfa-5884	338	25	052x	052x	PROPN
ajfa-5884	338	26	2014	2014	NUM
ajfa-5884	338	27	,	,	PUNCT
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ajfa-5884	338	37	table	table	NOUN
ajfa-5884	338	38	10	10	NUM
ajfa-5884	338	39	.	.	PUNCT
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ajfa-5884	340	1	c	c	X
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ajfa-5884	341	8	.	.	PUNCT
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ajfa-5884	342	3	sig	sig	PROPN
ajfa-5884	342	4	.	.	PROPN
ajfa-5884	342	5	b2	b2	PROPN
ajfa-5884	342	6	t	t	PROPN
ajfa-5884	342	7	sig	sig	PROPN
ajfa-5884	342	8	.	.	PUNCT
ajfa-5884	343	1	sw	sw	PROPN
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ajfa-5884	343	9	0,4124	0,4124	NOUN
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ajfa-5884	345	4	0,0000	0,0000	NUM
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ajfa-5884	345	6	%	%	NOUN
ajfa-5884	345	7	2,85	2,85	NUM
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ajfa-5884	345	10	-0,41	-0,41	SYM
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ajfa-5884	346	1	3,42	3,42	NUM
ajfa-5884	346	2	0,0020	0,0020	NUM
ajfa-5884	346	3	235,12	235,12	NUM
ajfa-5884	346	4	0,0000	0,0000	NUM
ajfa-5884	346	5	41	41	NUM
ajfa-5884	346	6	%	%	NOUN
ajfa-5884	346	7	1,82	1,82	PROPN
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ajfa-5884	346	9	-1,12	-1,12	PUNCT
ajfa-5884	346	10	-0,75	-0,75	NOUN
ajfa-5884	347	1	0,3640	0,3640	NUM
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ajfa-5884	348	1	0,0000	0,0000	NOUN
ajfa-5884	348	2	1,09	1,09	NUM
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ajfa-5884	348	5	458,40	458,40	NUM
ajfa-5884	348	6	0,0000	0,0000	NUM
ajfa-5884	348	7	57	57	NUM
ajfa-5884	348	8	%	%	NOUN
ajfa-5884	348	9	1,63	1,63	NOUN
ajfa-5884	348	10	2003	2003	NUM
ajfa-5884	349	1	-1,65	-1,65	ADP
ajfa-5884	349	2	2,35	2,35	NUM
ajfa-5884	349	3	0,0354	0,0354	NOUN
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ajfa-5884	349	6	0,0000	0,0000	NUM
ajfa-5884	349	7	1,54	1,54	NUM
ajfa-5884	349	8	3,12	3,12	NUM
ajfa-5884	349	9	0,0050	0,0050	NUM
ajfa-5884	349	10	246,86	246,86	NUM
ajfa-5884	350	1	0,0000	0,0000	NUM
ajfa-5884	350	2	43	43	NUM
ajfa-5884	350	3	%	%	NOUN
ajfa-5884	350	4	1,30	1,30	NUM
ajfa-5884	350	5	2004	2004	NUM
ajfa-5884	350	6	-1,13	-1,13	PUNCT
ajfa-5884	351	1	-0,71	-0,71	PUNCT
ajfa-5884	351	2	0,3464	0,3464	NUM
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ajfa-5884	351	7	15,88	15,88	NUM
ajfa-5884	352	1	0,0000	0,0000	PRON
ajfa-5884	352	2	295,87	295,87	NUM
ajfa-5884	352	3	0,0000	0,0000	NUM
ajfa-5884	352	4	49	49	NUM
ajfa-5884	352	5	%	%	NOUN
ajfa-5884	352	6	1,86	1,86	NUM
ajfa-5884	352	7	2005	2005	NUM
ajfa-5884	352	8	-3,21	-3,21	PUNCT
ajfa-5884	352	9	-0,44	-0,44	PUNCT
ajfa-5884	352	10	0,5230	0,5230	NUM
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ajfa-5884	352	12	-1,40	-1,40	X
ajfa-5884	352	13	0,1600	0,1600	ADP
ajfa-5884	352	14	4,12	4,12	NUM
ajfa-5884	352	15	7,77	7,77	NUM
ajfa-5884	353	1	0,0000	0,0000	NUM
ajfa-5884	353	2	175,36	175,36	NUM
ajfa-5884	353	3	0,0000	0,0000	NUM
ajfa-5884	353	4	34	34	NUM
ajfa-5884	353	5	%	%	NOUN
ajfa-5884	353	6	1,03	1,03	NUM
ajfa-5884	353	7	2006	2006	NUM
ajfa-5884	353	8	-2,22	-2,22	PUNCT
ajfa-5884	353	9	-2,98	-2,98	PUNCT
ajfa-5884	354	1	0,0210	0,0210	PROPN
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ajfa-5884	354	4	0,0010	0,0010	NOUN
ajfa-5884	354	5	2,82	2,82	NOUN
ajfa-5884	355	1	3,95	3,95	NUM
ajfa-5884	355	2	0,0010	0,0010	NOUN
ajfa-5884	355	3	284,12	284,12	NUM
ajfa-5884	355	4	0,0000	0,0000	NUM
ajfa-5884	355	5	46	46	NUM
ajfa-5884	355	6	%	%	NOUN
ajfa-5884	356	1	1,44	1,44	NUM
ajfa-5884	356	2	2007	2007	NUM
ajfa-5884	356	3	-2,12	-2,12	PUNCT
ajfa-5884	357	1	-2,78	-2,78	VERB
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ajfa-5884	360	1	0,0000	0,0000	DET
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ajfa-5884	360	3	0,0000	0,0000	NUM
ajfa-5884	360	4	37	37	NUM
ajfa-5884	360	5	%	%	NOUN
ajfa-5884	360	6	2,26	2,26	NUM
ajfa-5884	360	7	2008	2008	NUM
ajfa-5884	360	8	2,21	2,21	NUM
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ajfa-5884	363	1	3,49	3,49	NUM
ajfa-5884	363	2	0,0000	0,0000	NUM
ajfa-5884	363	3	5040,6	5040,6	NUM
ajfa-5884	363	4	0,0000	0,0000	NUM
ajfa-5884	363	5	92	92	NUM
ajfa-5884	363	6	%	%	NOUN
ajfa-5884	363	7	2,32	2,32	NUM
ajfa-5884	363	8	2009	2009	NUM
ajfa-5884	363	9	1,53	1,53	NUM
ajfa-5884	363	10	1,45	1,45	NUM
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ajfa-5884	363	12	-7,24	-7,24	PUNCT
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ajfa-5884	365	1	0,0000	0,0000	NUM
ajfa-5884	365	2	1851,9	1851,9	NUM
ajfa-5884	366	1	0,0000	0,0000	NUM
ajfa-5884	366	2	85	85	NUM
ajfa-5884	366	3	%	%	NOUN
ajfa-5884	366	4	1,72	1,72	NUM
ajfa-5884	366	5	2010	2010	NUM
ajfa-5884	366	6	1,12	1,12	NUM
ajfa-5884	366	7	1,98	1,98	NUM
ajfa-5884	366	8	0,1160	0,1160	NOUN
ajfa-5884	366	9	1,90	1,90	X
ajfa-5884	366	10	0,67	0,67	PUNCT
ajfa-5884	367	1	0,5060	0,5060	NOUN
ajfa-5884	367	2	2,73	2,73	NUM
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ajfa-5884	367	4	0,0000	0,0000	NUM
ajfa-5884	367	5	1351,1	1351,1	NUM
ajfa-5884	367	6	0,0000	0,0000	NUM
ajfa-5884	367	7	80	80	NUM
ajfa-5884	367	8	%	%	NOUN
ajfa-5884	367	9	1,91	1,91	NUM
ajfa-5884	367	10	2011	2011	NUM
ajfa-5884	367	11	2,64	2,64	NUM
ajfa-5884	367	12	1,74	1,74	NUM
ajfa-5884	368	1	0,0460	0,0460	NUM
ajfa-5884	368	2	1,63	1,63	NUM
ajfa-5884	369	1	1,50	1,50	NUM
ajfa-5884	369	2	0,1440	0,1440	PROPN
ajfa-5884	369	3	2,18	2,18	NUM
ajfa-5884	369	4	10,87	10,87	NUM
ajfa-5884	369	5	0,0000	0,0000	NUM
ajfa-5884	369	6	1013,9	1013,9	NUM
ajfa-5884	369	7	0,0000	0,0000	NUM
ajfa-5884	369	8	75	75	NUM
ajfa-5884	369	9	%	%	NOUN
ajfa-5884	369	10	2,24	2,24	NUM
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ajfa-5884	369	12	1,41	1,41	NUM
ajfa-5884	369	13	0,97	0,97	NUM
ajfa-5884	369	14	0,3860	0,3860	NOUN
ajfa-5884	369	15	1,00	1,00	NOUN
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ajfa-5884	370	3	10,43	10,43	ADJ
ajfa-5884	370	4	0,0000	0,0000	PRON
ajfa-5884	370	5	1492,0	1492,0	NUM
ajfa-5884	370	6	0,0000	0,0000	NUM
ajfa-5884	370	7	77	77	NUM
ajfa-5884	370	8	%	%	NOUN
ajfa-5884	370	9	2,64	2,64	NUM
ajfa-5884	370	10	µ	µ	NOUN
ajfa-5884	370	11	before	before	ADP
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ajfa-5884	370	13	%	%	NOUN
ajfa-5884	370	14	µ	µ	NOUN
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ajfa-5884	371	1	model	model	NOUN
ajfa-5884	371	2	results	result	NOUN
ajfa-5884	371	3	in	in	ADP
ajfa-5884	371	4	china	china	PROPN
ajfa-5884	371	5	(	(	PUNCT
ajfa-5884	371	6	not	not	PART
ajfa-5884	371	7	fully	fully	ADV
ajfa-5884	371	8	converged	converge	VERB
ajfa-5884	371	9	method	method	NOUN
ajfa-5884	371	10	–	–	PUNCT
ajfa-5884	371	11	not	not	PART
ajfa-5884	371	12	compliant	compliant	ADJ
ajfa-5884	371	13	)	)	PUNCT
ajfa-5884	371	14	c	c	NOUN
ajfa-5884	371	15	ou	ou	AUX
ajfa-5884	371	16	nt	not	PART
ajfa-5884	371	17	ry	ry	PROPN
ajfa-5884	371	18	year	year	PROPN
ajfa-5884	371	19	constant	constant	PROPN
ajfa-5884	371	20	eps	eps	PROPN
ajfa-5884	371	21	bvs	bvs	PROPN
ajfa-5884	371	22	f	f	PROPN
ajfa-5884	371	23	sig	sig	PROPN
ajfa-5884	371	24	.	.	PUNCT
ajfa-5884	372	1	f	f	PROPN
ajfa-5884	372	2	r2	r2	PROPN
ajfa-5884	372	3	d.	d.	PROPN
ajfa-5884	372	4	w.	w.	PROPN
ajfa-5884	372	5	b0	b0	PROPN
ajfa-5884	372	6	t	t	PROPN
ajfa-5884	372	7	sig	sig	PROPN
ajfa-5884	372	8	.	.	PUNCT
ajfa-5884	373	1	b1	b1	PROPN
ajfa-5884	373	2	t	t	PROPN
ajfa-5884	373	3	sig	sig	PROPN
ajfa-5884	373	4	.	.	PROPN
ajfa-5884	373	5	b2	b2	PROPN
ajfa-5884	373	6	t	t	PROPN
ajfa-5884	373	7	sig	sig	PROPN
ajfa-5884	373	8	.	.	PUNCT
ajfa-5884	374	1	c	c	AUX
ajfa-5884	374	2	hi	hi	INTJ
ajfa-5884	374	3	na	na	ADP
ajfa-5884	374	4	2000	2000	NUM
ajfa-5884	374	5	3,68	3,68	NUM
ajfa-5884	375	1	4,47	4,47	NUM
ajfa-5884	376	1	0,0000	0,0000	PRON
ajfa-5884	376	2	-19,24	-19,24	PUNCT
ajfa-5884	377	1	-5,78	-5,78	NUM
ajfa-5884	377	2	0,0000	0,0000	NUM
ajfa-5884	377	3	1,34	1,34	NUM
ajfa-5884	377	4	37,24	37,24	NUM
ajfa-5884	378	1	0,0000	0,0000	NUM
ajfa-5884	378	2	2145,21	2145,21	NUM
ajfa-5884	378	3	0,0000	0,0000	NUM
ajfa-5884	378	4	88	88	NUM
ajfa-5884	378	5	%	%	NOUN
ajfa-5884	378	6	2,00	2,00	NOUN
ajfa-5884	378	7	2001	2001	NUM
ajfa-5884	378	8	4,51	4,51	NUM
ajfa-5884	379	1	5,21	5,21	NUM
ajfa-5884	379	2	0,0000	0,0000	NUM
ajfa-5884	379	3	10,04	10,04	NUM
ajfa-5884	379	4	6,94	6,94	NUM
ajfa-5884	379	5	0,0000	0,0000	NUM
ajfa-5884	379	6	0,34	0,34	NOUN
ajfa-5884	380	1	64,89	64,89	NOUN
ajfa-5884	380	2	0,0000	0,0000	NUM
ajfa-5884	380	3	5374,21	5374,21	NUM
ajfa-5884	380	4	0,0000	0,0000	NUM
ajfa-5884	380	5	92	92	NUM
ajfa-5884	380	6	%	%	NOUN
ajfa-5884	380	7	2,01	2,01	NUM
ajfa-5884	380	8	2002	2002	NUM
ajfa-5884	380	9	2,50	2,50	NUM
ajfa-5884	380	10	6,04	6,04	ADP
ajfa-5884	381	1	0,0000	0,0000	NUM
ajfa-5884	381	2	-8,96	-8,96	NUM
ajfa-5884	382	1	-4,44	-4,44	PUNCT
ajfa-5884	382	2	0,0000	0,0000	NOUN
ajfa-5884	382	3	0,97	0,97	NUM
ajfa-5884	383	1	78,79	78,79	NOUN
ajfa-5884	383	2	0,0000	0,0000	NUM
ajfa-5884	383	3	5903,72	5903,72	NUM
ajfa-5884	383	4	0,0000	0,0000	NUM
ajfa-5884	383	5	94	94	NUM
ajfa-5884	383	6	%	%	NOUN
ajfa-5884	383	7	1,98	1,98	NUM
ajfa-5884	383	8	2003	2003	NUM
ajfa-5884	383	9	3,95	3,95	NUM
ajfa-5884	383	10	3,43	3,43	NUM
ajfa-5884	383	11	0,0001	0,0001	NUM
ajfa-5884	383	12	-17,96	-17,96	NUM
ajfa-5884	383	13	-5,01	-5,01	PROPN
ajfa-5884	384	1	0,0000	0,0000	NUM
ajfa-5884	384	2	1,78	1,78	NUM
ajfa-5884	385	1	74,18	74,18	NUM
ajfa-5884	385	2	0,0000	0,0000	NUM
ajfa-5884	385	3	5136,37	5136,37	NUM
ajfa-5884	385	4	0,0000	0,0000	NUM
ajfa-5884	385	5	91	91	NUM
ajfa-5884	385	6	%	%	NOUN
ajfa-5884	385	7	2,00	2,00	PROPN
ajfa-5884	385	8	2004	2004	NUM
ajfa-5884	385	9	6,05	6,05	NUM
ajfa-5884	385	10	6,28	6,28	NUM
ajfa-5884	385	11	0,0000	0,0000	PRON
ajfa-5884	385	12	1,01	1,01	NUM
ajfa-5884	385	13	4,95	4,95	ADJ
ajfa-5884	386	1	0,0000	0,0000	NOUN
ajfa-5884	386	2	0,27	0,27	NUM
ajfa-5884	387	1	74,57	74,57	NOUN
ajfa-5884	387	2	0,0000	0,0000	NUM
ajfa-5884	387	3	5476,80	5476,80	NUM
ajfa-5884	387	4	0,0000	0,0000	NUM
ajfa-5884	387	5	93	93	NUM
ajfa-5884	387	6	%	%	NOUN
ajfa-5884	387	7	2,02	2,02	NUM
ajfa-5884	387	8	2005	2005	NUM
ajfa-5884	387	9	4,80	4,80	NUM
ajfa-5884	387	10	5,89	5,89	NOUN
ajfa-5884	387	11	0,0000	0,0000	PRON
ajfa-5884	387	12	-1,77	-1,77	NOUN
ajfa-5884	387	13	-5,77	-5,77	NOUN
ajfa-5884	388	1	0,0000	0,0000	PRON
ajfa-5884	388	2	1,30	1,30	NUM
ajfa-5884	389	1	23,07	23,07	NUM
ajfa-5884	389	2	0,0000	0,0000	NUM
ajfa-5884	389	3	5347,82	5347,82	NUM
ajfa-5884	389	4	0,0000	0,0000	NUM
ajfa-5884	389	5	92	92	NUM
ajfa-5884	389	6	%	%	NOUN
ajfa-5884	389	7	2,02	2,02	NUM
ajfa-5884	389	8	2006	2006	NUM
ajfa-5884	389	9	5,23	5,23	NUM
ajfa-5884	390	1	4,64	4,64	NUM
ajfa-5884	390	2	0,0000	0,0000	PRON
ajfa-5884	390	3	-1,95	-1,95	PUNCT
ajfa-5884	390	4	-4,39	-4,39	PROPN
ajfa-5884	390	5	0,0000	0,0000	NUM
ajfa-5884	390	6	1,30	1,30	NUM
ajfa-5884	390	7	35,73	35,73	NUM
ajfa-5884	390	8	0,0000	0,0000	NUM
ajfa-5884	390	9	1784,63	1784,63	NUM
ajfa-5884	390	10	0,0000	0,0000	NUM
ajfa-5884	390	11	81	81	NUM
ajfa-5884	390	12	%	%	NOUN
ajfa-5884	390	13	2,01	2,01	NUM
ajfa-5884	390	14	2007	2007	NUM
ajfa-5884	390	15	4,90	4,90	SYM
ajfa-5884	390	16	11,76	11,76	NUM
ajfa-5884	390	17	0,0000	0,0000	NUM
ajfa-5884	390	18	2,50	2,50	NUM
ajfa-5884	390	19	9,22	9,22	NOUN
ajfa-5884	391	1	0,0000	0,0000	NUM
ajfa-5884	391	2	0,57	0,57	NOUN
ajfa-5884	391	3	18,94	18,94	NUM
ajfa-5884	391	4	0,0000	0,0000	NUM
ajfa-5884	391	5	278,80	278,80	NOUN
ajfa-5884	391	6	0,0000	0,0000	NOUN
ajfa-5884	391	7	53	53	NUM
ajfa-5884	391	8	%	%	NOUN
ajfa-5884	391	9	1,87	1,87	NUM
ajfa-5884	391	10	2008	2008	NUM
ajfa-5884	391	11	0,97	0,97	NUM
ajfa-5884	392	1	6,02	6,02	NUM
ajfa-5884	392	2	0,0000	0,0000	NUM
ajfa-5884	392	3	1,46	1,46	NUM
ajfa-5884	392	4	21,96	21,96	NUM
ajfa-5884	393	1	0,0000	0,0000	NUM
ajfa-5884	393	2	0,74	0,74	NOUN
ajfa-5884	393	3	77,48	77,48	NOUN
ajfa-5884	394	1	0,0000	0,0000	PRON
ajfa-5884	394	2	5399,75	5399,75	NUM
ajfa-5884	394	3	0,0000	0,0000	NUM
ajfa-5884	394	4	91	91	NUM
ajfa-5884	394	5	%	%	NOUN
ajfa-5884	394	6	2,11	2,11	NOUN
ajfa-5884	394	7	2009	2009	NUM
ajfa-5884	394	8	2,29	2,29	NUM
ajfa-5884	394	9	10,50	10,50	NUM
ajfa-5884	394	10	0,0000	0,0000	NUM
ajfa-5884	394	11	3,40	3,40	NUM
ajfa-5884	394	12	21,48	21,48	NOUN
ajfa-5884	394	13	0,0000	0,0000	NUM
ajfa-5884	394	14	0,68	0,68	PUNCT
ajfa-5884	395	1	42,83	42,83	NUM
ajfa-5884	395	2	0,0000	0,0000	NUM
ajfa-5884	395	3	4275,89	4275,89	NUM
ajfa-5884	396	1	0,0000	0,0000	NUM
ajfa-5884	396	2	83	83	NUM
ajfa-5884	396	3	%	%	NOUN
ajfa-5884	396	4	1,67	1,67	NUM
ajfa-5884	396	5	2010	2010	NUM
ajfa-5884	396	6	4,12	4,12	ADJ
ajfa-5884	396	7	10,42	10,42	NUM
ajfa-5884	396	8	0,0000	0,0000	NUM
ajfa-5884	396	9	0,51	0,51	PUNCT
ajfa-5884	397	1	1,30	1,30	NUM
ajfa-5884	397	2	0,0910	0,0910	NOUN
ajfa-5884	397	3	0,80	0,80	VERB
ajfa-5884	397	4	38,58	38,58	NUM
ajfa-5884	397	5	0,0000	0,0000	NUM
ajfa-5884	397	6	1768,41	1768,41	NUM
ajfa-5884	397	7	0,0000	0,0000	NUM
ajfa-5884	397	8	82	82	NUM
ajfa-5884	397	9	%	%	NOUN
ajfa-5884	397	10	1,64	1,64	NUM
ajfa-5884	397	11	2011	2011	NUM
ajfa-5884	397	12	3,15	3,15	NUM
ajfa-5884	398	1	6,66	6,66	NUM
ajfa-5884	398	2	0,0000	0,0000	NUM
ajfa-5884	398	3	1,60	1,60	NUM
ajfa-5884	398	4	5,57	5,57	NUM
ajfa-5884	398	5	0,0000	0,0000	NOUN
ajfa-5884	398	6	0,69	0,69	PUNCT
ajfa-5884	399	1	21,01	21,01	NUM
ajfa-5884	399	2	0,0000	0,0000	NUM
ajfa-5884	399	3	507,97	507,97	NUM
ajfa-5884	399	4	0,0000	0,0000	NOUN
ajfa-5884	400	1	73	73	NUM
ajfa-5884	400	2	%	%	NOUN
ajfa-5884	400	3	1,74	1,74	NUM
ajfa-5884	400	4	2012	2012	NUM
ajfa-5884	400	5	5,12	5,12	NUM
ajfa-5884	400	6	12,51	12,51	NUM
ajfa-5884	400	7	0,0000	0,0000	NUM
ajfa-5884	400	8	0,64	0,64	NUM
ajfa-5884	400	9	1,41	1,41	NUM
ajfa-5884	400	10	0,2145	0,2145	NOUN
ajfa-5884	400	11	0,97	0,97	NUM
ajfa-5884	400	12	26,54	26,54	NUM
ajfa-5884	400	13	0,0000	0,0000	NUM
ajfa-5884	400	14	530,21	530,21	NOUN
ajfa-5884	400	15	0,0000	0,0000	NOUN
ajfa-5884	400	16	76	76	NUM
ajfa-5884	400	17	%	%	NOUN
ajfa-5884	400	18	1,75	1,75	NUM
ajfa-5884	400	19	µ	µ	NOUN
ajfa-5884	400	20	before	before	ADP
ajfa-5884	400	21	90,28	90,28	NUM
ajfa-5884	400	22	%	%	NOUN
ajfa-5884	400	23	µ	µ	ADV
ajfa-5884	400	24	after	after	ADP
ajfa-5884	400	25	76,33	76,33	NUM
ajfa-5884	400	26	%	%	NOUN
ajfa-5884	400	27	asian	asian	ADJ
ajfa-5884	400	28	journal	journal	NOUN
ajfa-5884	400	29	of	of	ADP
ajfa-5884	400	30	finance	finance	PROPN
ajfa-5884	400	31	&	&	CCONJ
ajfa-5884	400	32	accounting	accounting	PROPN
ajfa-5884	400	33	issn	issn	PROPN
ajfa-5884	400	34	1946	1946	NUM
ajfa-5884	400	35	-	-	PUNCT
ajfa-5884	400	36	052x	052x	PROPN
ajfa-5884	400	37	2014	2014	NUM
ajfa-5884	400	38	,	,	PUNCT
ajfa-5884	400	39	vol	vol	NOUN
ajfa-5884	400	40	.	.	PROPN
ajfa-5884	400	41	6	6	NUM
ajfa-5884	400	42	,	,	PUNCT
ajfa-5884	400	43	no	no	INTJ
ajfa-5884	400	44	.	.	NOUN
ajfa-5884	400	45	2	2	NUM
ajfa-5884	400	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	400	47	235	235	NUM
ajfa-5884	400	48	6	6	NUM
ajfa-5884	400	49	.	.	PUNCT
ajfa-5884	401	1	summary	summary	NOUN
ajfa-5884	401	2	and	and	CCONJ
ajfa-5884	401	3	discussion	discussion	NOUN
ajfa-5884	401	4	the	the	DET
ajfa-5884	401	5	relevance	relevance	NOUN
ajfa-5884	401	6	is	be	AUX
ajfa-5884	401	7	an	an	DET
ajfa-5884	401	8	essential	essential	ADJ
ajfa-5884	401	9	characteristic	characteristic	NOUN
ajfa-5884	401	10	of	of	ADP
ajfa-5884	401	11	accounting	accounting	NOUN
ajfa-5884	401	12	information	information	NOUN
ajfa-5884	401	13	.	.	PUNCT
ajfa-5884	402	1	several	several	ADJ
ajfa-5884	402	2	researchers	researcher	NOUN
ajfa-5884	402	3	have	have	AUX
ajfa-5884	402	4	studied	study	VERB
ajfa-5884	402	5	this	this	DET
ajfa-5884	402	6	qualitative	qualitative	ADJ
ajfa-5884	402	7	characteristic	characteristic	NOUN
ajfa-5884	402	8	for	for	ADP
ajfa-5884	402	9	the	the	DET
ajfa-5884	402	10	determination	determination	NOUN
ajfa-5884	402	11	of	of	ADP
ajfa-5884	402	12	the	the	DET
ajfa-5884	402	13	effect	effect	NOUN
ajfa-5884	402	14	of	of	ADP
ajfa-5884	402	15	an	an	DET
ajfa-5884	402	16	accounting	accounting	NOUN
ajfa-5884	402	17	referential	referential	NOUN
ajfa-5884	402	18	on	on	ADP
ajfa-5884	402	19	the	the	DET
ajfa-5884	402	20	quality	quality	NOUN
ajfa-5884	402	21	of	of	ADP
ajfa-5884	402	22	the	the	DET
ajfa-5884	402	23	accounting	accounting	NOUN
ajfa-5884	402	24	information	information	NOUN
ajfa-5884	402	25	.	.	PUNCT
ajfa-5884	403	1	in	in	ADP
ajfa-5884	403	2	terms	term	NOUN
ajfa-5884	403	3	of	of	ADP
ajfa-5884	403	4	standards	standard	NOUN
ajfa-5884	403	5	concerned	concern	VERB
ajfa-5884	403	6	by	by	ADP
ajfa-5884	403	7	these	these	DET
ajfa-5884	403	8	studies	study	NOUN
ajfa-5884	403	9	,	,	PUNCT
ajfa-5884	403	10	the	the	DET
ajfa-5884	403	11	ifrs	ifrs	NOUN
ajfa-5884	403	12	have	have	AUX
ajfa-5884	403	13	been	be	AUX
ajfa-5884	403	14	widely	widely	ADV
ajfa-5884	403	15	studied	study	VERB
ajfa-5884	403	16	.	.	PUNCT
ajfa-5884	404	1	thus	thus	ADV
ajfa-5884	404	2	,	,	PUNCT
ajfa-5884	404	3	to	to	PART
ajfa-5884	404	4	accomplish	accomplish	VERB
ajfa-5884	404	5	this	this	DET
ajfa-5884	404	6	objective	objective	NOUN
ajfa-5884	404	7	,	,	PUNCT
ajfa-5884	404	8	several	several	ADJ
ajfa-5884	404	9	models	model	NOUN
ajfa-5884	404	10	have	have	AUX
ajfa-5884	404	11	been	be	AUX
ajfa-5884	404	12	developed	develop	VERB
ajfa-5884	404	13	.	.	PUNCT
ajfa-5884	405	1	the	the	DET
ajfa-5884	405	2	comparison	comparison	NOUN
ajfa-5884	405	3	of	of	ADP
ajfa-5884	405	4	results	result	NOUN
ajfa-5884	405	5	of	of	ADP
ajfa-5884	405	6	these	these	DET
ajfa-5884	405	7	models	model	NOUN
ajfa-5884	405	8	shows	show	VERB
ajfa-5884	405	9	a	a	DET
ajfa-5884	405	10	better	well	ADJ
ajfa-5884	405	11	explanatory	explanatory	ADJ
ajfa-5884	405	12	power	power	NOUN
ajfa-5884	405	13	of	of	ADP
ajfa-5884	405	14	model	model	NOUN
ajfa-5884	405	15	of	of	ADP
ajfa-5884	405	16	ohlson	ohlson	NOUN
ajfa-5884	405	17	(	(	PUNCT
ajfa-5884	405	18	1995	1995	NUM
ajfa-5884	405	19	)	)	PUNCT
ajfa-5884	405	20	and	and	CCONJ
ajfa-5884	405	21	a	a	DET
ajfa-5884	405	22	large	large	ADJ
ajfa-5884	405	23	difference	difference	NOUN
ajfa-5884	405	24	in	in	ADP
ajfa-5884	405	25	the	the	DET
ajfa-5884	405	26	results	result	NOUN
ajfa-5884	405	27	from	from	ADP
ajfa-5884	405	28	one	one	NUM
ajfa-5884	405	29	country	country	NOUN
ajfa-5884	405	30	to	to	ADP
ajfa-5884	405	31	another	another	PRON
ajfa-5884	405	32	.	.	PUNCT
ajfa-5884	406	1	this	this	DET
ajfa-5884	406	2	difference	difference	NOUN
ajfa-5884	406	3	in	in	ADP
ajfa-5884	406	4	results	result	NOUN
ajfa-5884	406	5	may	may	AUX
ajfa-5884	406	6	be	be	AUX
ajfa-5884	406	7	caused	cause	VERB
ajfa-5884	406	8	by	by	ADP
ajfa-5884	406	9	several	several	ADJ
ajfa-5884	406	10	factors	factor	NOUN
ajfa-5884	406	11	.	.	PUNCT
ajfa-5884	407	1	the	the	DET
ajfa-5884	407	2	study	study	NOUN
ajfa-5884	407	3	of	of	ADP
ajfa-5884	407	4	zeef	zeef	PROPN
ajfa-5884	407	5	and	and	CCONJ
ajfa-5884	407	6	nobes	nobes	PROPN
ajfa-5884	407	7	(	(	PUNCT
ajfa-5884	407	8	2010	2010	NUM
ajfa-5884	407	9	)	)	PUNCT
ajfa-5884	407	10	on	on	ADP
ajfa-5884	407	11	the	the	DET
ajfa-5884	407	12	methods	method	NOUN
ajfa-5884	407	13	of	of	ADP
ajfa-5884	407	14	implementation	implementation	NOUN
ajfa-5884	407	15	of	of	ADP
ajfa-5884	407	16	ifrs	ifrs	PROPN
ajfa-5884	407	17	has	have	AUX
ajfa-5884	407	18	conducted	conduct	VERB
ajfa-5884	407	19	us	we	PRON
ajfa-5884	407	20	to	to	PART
ajfa-5884	407	21	think	think	VERB
ajfa-5884	407	22	that	that	SCONJ
ajfa-5884	407	23	the	the	DET
ajfa-5884	407	24	compliance	compliance	NOUN
ajfa-5884	407	25	of	of	ADP
ajfa-5884	407	26	methods	method	NOUN
ajfa-5884	407	27	of	of	ADP
ajfa-5884	407	28	implementation	implementation	NOUN
ajfa-5884	407	29	of	of	ADP
ajfa-5884	407	30	ifrs	ifrs	PROPN
ajfa-5884	407	31	with	with	ADP
ajfa-5884	407	32	the	the	DET
ajfa-5884	407	33	ifrs	ifrs	NOUN
ajfa-5884	407	34	issued	issue	VERB
ajfa-5884	407	35	by	by	ADP
ajfa-5884	407	36	the	the	DET
ajfa-5884	407	37	iasb	iasb	ADJ
ajfa-5884	407	38	influences	influence	NOUN
ajfa-5884	407	39	the	the	DET
ajfa-5884	407	40	relevance	relevance	NOUN
ajfa-5884	407	41	of	of	ADP
ajfa-5884	407	42	accounting	accounting	NOUN
ajfa-5884	407	43	information	information	NOUN
ajfa-5884	407	44	.	.	PUNCT
ajfa-5884	408	1	thus	thus	ADV
ajfa-5884	408	2	,	,	PUNCT
ajfa-5884	408	3	through	through	ADP
ajfa-5884	408	4	this	this	DET
ajfa-5884	408	5	study	study	NOUN
ajfa-5884	408	6	we	we	PRON
ajfa-5884	408	7	have	have	AUX
ajfa-5884	408	8	tried	try	VERB
ajfa-5884	408	9	to	to	PART
ajfa-5884	408	10	investigate	investigate	VERB
ajfa-5884	408	11	the	the	DET
ajfa-5884	408	12	effect	effect	NOUN
ajfa-5884	408	13	of	of	ADP
ajfa-5884	408	14	the	the	DET
ajfa-5884	408	15	compliance	compliance	NOUN
ajfa-5884	408	16	of	of	ADP
ajfa-5884	408	17	methods	method	NOUN
ajfa-5884	408	18	of	of	ADP
ajfa-5884	408	19	implementation	implementation	NOUN
ajfa-5884	408	20	of	of	ADP
ajfa-5884	408	21	ifrs	ifrs	NOUN
ajfa-5884	408	22	on	on	ADP
ajfa-5884	408	23	the	the	DET
ajfa-5884	408	24	relevance	relevance	NOUN
ajfa-5884	408	25	of	of	ADP
ajfa-5884	408	26	accounting	accounting	NOUN
ajfa-5884	408	27	information	information	NOUN
ajfa-5884	408	28	.	.	PUNCT
ajfa-5884	409	1	we	we	PRON
ajfa-5884	409	2	have	have	AUX
ajfa-5884	409	3	used	use	VERB
ajfa-5884	409	4	the	the	DET
ajfa-5884	409	5	ohlson	ohlson	NOUN
ajfa-5884	409	6	model	model	NOUN
ajfa-5884	409	7	to	to	PART
ajfa-5884	409	8	study	study	VERB
ajfa-5884	409	9	this	this	DET
ajfa-5884	409	10	effect	effect	NOUN
ajfa-5884	409	11	.	.	PUNCT
ajfa-5884	410	1	also	also	ADV
ajfa-5884	410	2	,	,	PUNCT
ajfa-5884	410	3	we	we	PRON
ajfa-5884	410	4	have	have	AUX
ajfa-5884	410	5	used	use	VERB
ajfa-5884	410	6	the	the	DET
ajfa-5884	410	7	classification	classification	NOUN
ajfa-5884	410	8	made	make	VERB
ajfa-5884	410	9	by	by	ADP
ajfa-5884	410	10	zeff	zeff	PROPN
ajfa-5884	410	11	and	and	CCONJ
ajfa-5884	410	12	nobes	nobes	PROPN
ajfa-5884	410	13	(	(	PUNCT
ajfa-5884	410	14	2010	2010	NUM
ajfa-5884	410	15	)	)	PUNCT
ajfa-5884	410	16	.	.	PUNCT
ajfa-5884	411	1	according	accord	VERB
ajfa-5884	411	2	these	these	DET
ajfa-5884	411	3	authors	author	NOUN
ajfa-5884	411	4	,	,	PUNCT
ajfa-5884	411	5	the	the	DET
ajfa-5884	411	6	implementation	implementation	NOUN
ajfa-5884	411	7	of	of	ADP
ajfa-5884	411	8	ifrs	ifrs	PROPN
ajfa-5884	411	9	for	for	ADP
ajfa-5884	411	10	the	the	DET
ajfa-5884	411	11	listed	list	VERB
ajfa-5884	411	12	companies	company	NOUN
ajfa-5884	411	13	around	around	ADP
ajfa-5884	411	14	the	the	DET
ajfa-5884	411	15	world	world	NOUN
ajfa-5884	411	16	can	can	AUX
ajfa-5884	411	17	be	be	AUX
ajfa-5884	411	18	decomposed	decompose	VERB
ajfa-5884	411	19	according	accord	VERB
ajfa-5884	411	20	to	to	ADP
ajfa-5884	411	21	its	its	PRON
ajfa-5884	411	22	degree	degree	NOUN
ajfa-5884	411	23	of	of	ADP
ajfa-5884	411	24	implementation	implementation	NOUN
ajfa-5884	411	25	and	and	CCONJ
ajfa-5884	411	26	compliance	compliance	NOUN
ajfa-5884	411	27	with	with	ADP
ajfa-5884	411	28	ifrs	ifrs	NOUN
ajfa-5884	411	29	issued	issue	VERB
ajfa-5884	411	30	by	by	ADP
ajfa-5884	411	31	the	the	DET
ajfa-5884	411	32	iasb	iasb	NOUN
ajfa-5884	411	33	into	into	ADP
ajfa-5884	411	34	four	four	NUM
ajfa-5884	411	35	methods	method	NOUN
ajfa-5884	411	36	of	of	ADP
ajfa-5884	411	37	implementation	implementation	NOUN
ajfa-5884	411	38	:	:	PUNCT
ajfa-5884	411	39	the	the	DET
ajfa-5884	411	40	first	first	ADJ
ajfa-5884	411	41	method	method	NOUN
ajfa-5884	411	42	is	be	AUX
ajfa-5884	411	43	the	the	DET
ajfa-5884	411	44	“	"	PUNCT
ajfa-5884	411	45	due	due	ADJ
ajfa-5884	411	46	process	process	NOUN
ajfa-5884	411	47	”	"	PUNCT
ajfa-5884	411	48	which	which	PRON
ajfa-5884	411	49	is	be	AUX
ajfa-5884	411	50	the	the	DET
ajfa-5884	411	51	most	most	ADV
ajfa-5884	411	52	advanced	advanced	ADJ
ajfa-5884	411	53	degree	degree	NOUN
ajfa-5884	411	54	of	of	ADP
ajfa-5884	411	55	implementation	implementation	NOUN
ajfa-5884	411	56	;	;	PUNCT
ajfa-5884	411	57	the	the	DET
ajfa-5884	411	58	second	second	ADJ
ajfa-5884	411	59	method	method	NOUN
ajfa-5884	411	60	is	be	AUX
ajfa-5884	411	61	the	the	DET
ajfa-5884	411	62	“	"	PUNCT
ajfa-5884	411	63	standard	standard	NOUN
ajfa-5884	411	64	by	by	ADP
ajfa-5884	411	65	standard	standard	ADJ
ajfa-5884	411	66	”	"	PUNCT
ajfa-5884	411	67	implementation	implementation	NOUN
ajfa-5884	411	68	;	;	PUNCT
ajfa-5884	411	69	it	it	PRON
ajfa-5884	411	70	includes	include	VERB
ajfa-5884	411	71	three	three	NUM
ajfa-5884	411	72	levels	level	NOUN
ajfa-5884	411	73	named	name	VERB
ajfa-5884	411	74	“	"	PUNCT
ajfa-5884	411	75	adoption	adoption	NOUN
ajfa-5884	411	76	of	of	ADP
ajfa-5884	411	77	the	the	DET
ajfa-5884	411	78	publications	publication	NOUN
ajfa-5884	411	79	of	of	ADP
ajfa-5884	411	80	the	the	DET
ajfa-5884	411	81	iasb	iasb	NOUN
ajfa-5884	411	82	”	"	PUNCT
ajfa-5884	411	83	,	,	PUNCT
ajfa-5884	411	84	“	"	PUNCT
ajfa-5884	411	85	full	full	ADJ
ajfa-5884	411	86	ifrs	ifrs	NOUN
ajfa-5884	411	87	convergence	convergence	NOUN
ajfa-5884	411	88	”	"	PUNCT
ajfa-5884	411	89	and	and	CCONJ
ajfa-5884	411	90	“	"	PUNCT
ajfa-5884	411	91	ifrs	ifrs	ADJ
ajfa-5884	411	92	adoption	adoption	NOUN
ajfa-5884	411	93	and	and	CCONJ
ajfa-5884	411	94	deletions	deletion	NOUN
ajfa-5884	411	95	”	"	PUNCT
ajfa-5884	411	96	.	.	PUNCT
ajfa-5884	412	1	the	the	DET
ajfa-5884	412	2	third	third	ADJ
ajfa-5884	412	3	implementation	implementation	NOUN
ajfa-5884	412	4	method	method	NOUN
ajfa-5884	412	5	is	be	AUX
ajfa-5884	412	6	the	the	DET
ajfa-5884	412	7	“	"	PUNCT
ajfa-5884	412	8	optional	optional	ADJ
ajfa-5884	412	9	”	"	PUNCT
ajfa-5884	412	10	adoption	adoption	NOUN
ajfa-5884	412	11	and	and	CCONJ
ajfa-5884	412	12	the	the	DET
ajfa-5884	412	13	last	last	ADJ
ajfa-5884	412	14	method	method	NOUN
ajfa-5884	412	15	is	be	AUX
ajfa-5884	412	16	the	the	DET
ajfa-5884	412	17	“	"	PUNCT
ajfa-5884	412	18	incomplete	incomplete	ADJ
ajfa-5884	412	19	convergence	convergence	NOUN
ajfa-5884	412	20	”	"	PUNCT
ajfa-5884	412	21	.	.	PUNCT
ajfa-5884	413	1	subsequently	subsequently	ADV
ajfa-5884	413	2	,	,	PUNCT
ajfa-5884	413	3	two	two	NUM
ajfa-5884	413	4	models	model	NOUN
ajfa-5884	413	5	have	have	AUX
ajfa-5884	413	6	been	be	AUX
ajfa-5884	413	7	used	use	VERB
ajfa-5884	413	8	.	.	PUNCT
ajfa-5884	414	1	the	the	DET
ajfa-5884	414	2	first	first	ADJ
ajfa-5884	414	3	model	model	NOUN
ajfa-5884	414	4	aims	aim	VERB
ajfa-5884	414	5	to	to	PART
ajfa-5884	414	6	study	study	VERB
ajfa-5884	414	7	the	the	DET
ajfa-5884	414	8	effect	effect	NOUN
ajfa-5884	414	9	of	of	ADP
ajfa-5884	414	10	the	the	DET
ajfa-5884	414	11	compliance	compliance	NOUN
ajfa-5884	414	12	of	of	ADP
ajfa-5884	414	13	methods	method	NOUN
ajfa-5884	414	14	of	of	ADP
ajfa-5884	414	15	implementation	implementation	NOUN
ajfa-5884	414	16	on	on	ADP
ajfa-5884	414	17	the	the	DET
ajfa-5884	414	18	relevance	relevance	NOUN
ajfa-5884	414	19	of	of	ADP
ajfa-5884	414	20	accounting	accounting	NOUN
ajfa-5884	414	21	information	information	NOUN
ajfa-5884	414	22	and	and	CCONJ
ajfa-5884	414	23	the	the	DET
ajfa-5884	414	24	second	second	ADJ
ajfa-5884	414	25	model	model	NOUN
ajfa-5884	414	26	is	be	AUX
ajfa-5884	414	27	proposed	propose	VERB
ajfa-5884	414	28	to	to	PART
ajfa-5884	414	29	compare	compare	VERB
ajfa-5884	414	30	the	the	DET
ajfa-5884	414	31	relevance	relevance	NOUN
ajfa-5884	414	32	between	between	ADP
ajfa-5884	414	33	the	the	DET
ajfa-5884	414	34	countries	country	NOUN
ajfa-5884	414	35	of	of	ADP
ajfa-5884	414	36	the	the	DET
ajfa-5884	414	37	sample	sample	NOUN
ajfa-5884	414	38	adopting	adopt	VERB
ajfa-5884	414	39	different	different	ADJ
ajfa-5884	414	40	methods	method	NOUN
ajfa-5884	414	41	of	of	ADP
ajfa-5884	414	42	implementation	implementation	NOUN
ajfa-5884	414	43	of	of	ADP
ajfa-5884	414	44	ifrs	ifrs	PROPN
ajfa-5884	414	45	.	.	PUNCT
ajfa-5884	415	1	the	the	DET
ajfa-5884	415	2	period	period	NOUN
ajfa-5884	415	3	chosen	choose	VERB
ajfa-5884	415	4	is	be	AUX
ajfa-5884	415	5	of	of	ADP
ajfa-5884	415	6	3	3	NUM
ajfa-5884	415	7	years	year	NOUN
ajfa-5884	415	8	(	(	PUNCT
ajfa-5884	415	9	2010	2010	NUM
ajfa-5884	415	10	-	-	SYM
ajfa-5884	415	11	2013	2013	NUM
ajfa-5884	415	12	)	)	PUNCT
ajfa-5884	415	13	for	for	ADP
ajfa-5884	415	14	the	the	DET
ajfa-5884	415	15	first	first	ADJ
ajfa-5884	415	16	model	model	NOUN
ajfa-5884	415	17	and	and	CCONJ
ajfa-5884	415	18	of	of	ADP
ajfa-5884	415	19	13	13	NUM
ajfa-5884	415	20	years	year	NOUN
ajfa-5884	415	21	(	(	PUNCT
ajfa-5884	415	22	2000	2000	NUM
ajfa-5884	415	23	-	-	SYM
ajfa-5884	415	24	2012	2012	NUM
ajfa-5884	415	25	)	)	PUNCT
ajfa-5884	415	26	for	for	ADP
ajfa-5884	415	27	the	the	DET
ajfa-5884	415	28	second	second	ADJ
ajfa-5884	415	29	model	model	NOUN
ajfa-5884	415	30	.	.	PUNCT
ajfa-5884	416	1	the	the	DET
ajfa-5884	416	2	number	number	NOUN
ajfa-5884	416	3	of	of	ADP
ajfa-5884	416	4	countries	country	NOUN
ajfa-5884	416	5	is	be	AUX
ajfa-5884	416	6	six	six	NUM
ajfa-5884	416	7	.	.	PUNCT
ajfa-5884	417	1	these	these	DET
ajfa-5884	417	2	countries	country	NOUN
ajfa-5884	417	3	have	have	AUX
ajfa-5884	417	4	implemented	implement	VERB
ajfa-5884	417	5	the	the	DET
ajfa-5884	417	6	ifrs	ifrs	NOUN
ajfa-5884	417	7	by	by	ADP
ajfa-5884	417	8	various	various	ADJ
ajfa-5884	417	9	methods	method	NOUN
ajfa-5884	417	10	of	of	ADP
ajfa-5884	417	11	implementation	implementation	NOUN
ajfa-5884	417	12	.	.	PUNCT
ajfa-5884	418	1	the	the	DET
ajfa-5884	418	2	results	result	NOUN
ajfa-5884	418	3	show	show	VERB
ajfa-5884	418	4	a	a	DET
ajfa-5884	418	5	significant	significant	ADJ
ajfa-5884	418	6	effect	effect	NOUN
ajfa-5884	418	7	of	of	ADP
ajfa-5884	418	8	the	the	DET
ajfa-5884	418	9	compliance	compliance	NOUN
ajfa-5884	418	10	of	of	ADP
ajfa-5884	418	11	the	the	DET
ajfa-5884	418	12	method	method	NOUN
ajfa-5884	418	13	of	of	ADP
ajfa-5884	418	14	implementation	implementation	NOUN
ajfa-5884	418	15	of	of	ADP
ajfa-5884	418	16	ifrs	ifrs	NOUN
ajfa-5884	418	17	on	on	ADP
ajfa-5884	418	18	the	the	DET
ajfa-5884	418	19	relevance	relevance	NOUN
ajfa-5884	418	20	of	of	ADP
ajfa-5884	418	21	the	the	DET
ajfa-5884	418	22	accounting	accounting	NOUN
ajfa-5884	418	23	information	information	NOUN
ajfa-5884	418	24	.	.	PUNCT
ajfa-5884	419	1	this	this	DET
ajfa-5884	419	2	effect	effect	NOUN
ajfa-5884	419	3	is	be	AUX
ajfa-5884	419	4	positive	positive	ADJ
ajfa-5884	419	5	which	which	PRON
ajfa-5884	419	6	demonstrates	demonstrate	VERB
ajfa-5884	419	7	that	that	SCONJ
ajfa-5884	419	8	the	the	DET
ajfa-5884	419	9	compliance	compliance	NOUN
ajfa-5884	419	10	is	be	AUX
ajfa-5884	419	11	positively	positively	ADV
ajfa-5884	419	12	correlated	correlate	VERB
ajfa-5884	419	13	with	with	ADP
ajfa-5884	419	14	the	the	DET
ajfa-5884	419	15	relevance	relevance	NOUN
ajfa-5884	419	16	.	.	PUNCT
ajfa-5884	420	1	also	also	ADV
ajfa-5884	420	2	,	,	PUNCT
ajfa-5884	420	3	the	the	DET
ajfa-5884	420	4	results	result	NOUN
ajfa-5884	420	5	demonstrate	demonstrate	VERB
ajfa-5884	420	6	an	an	DET
ajfa-5884	420	7	improvement	improvement	NOUN
ajfa-5884	420	8	of	of	ADP
ajfa-5884	420	9	the	the	DET
ajfa-5884	420	10	relevance	relevance	NOUN
ajfa-5884	420	11	in	in	ADP
ajfa-5884	420	12	countries	country	NOUN
ajfa-5884	420	13	as	as	ADP
ajfa-5884	420	14	israel	israel	PROPN
ajfa-5884	420	15	which	which	PRON
ajfa-5884	420	16	has	have	AUX
ajfa-5884	420	17	opted	opt	VERB
ajfa-5884	420	18	for	for	ADP
ajfa-5884	420	19	a	a	DET
ajfa-5884	420	20	“	"	PUNCT
ajfa-5884	420	21	due	due	ADJ
ajfa-5884	420	22	process	process	NOUN
ajfa-5884	420	23	”	"	PUNCT
ajfa-5884	420	24	method	method	NOUN
ajfa-5884	420	25	,	,	PUNCT
ajfa-5884	420	26	honk	honk	PROPN
ajfa-5884	420	27	kong	kong	NOUN
ajfa-5884	420	28	which	which	PRON
ajfa-5884	420	29	has	have	AUX
ajfa-5884	420	30	selected	select	VERB
ajfa-5884	420	31	a	a	DET
ajfa-5884	420	32	“	"	PUNCT
ajfa-5884	420	33	complete	complete	ADJ
ajfa-5884	420	34	convergence	convergence	NOUN
ajfa-5884	420	35	”	"	PUNCT
ajfa-5884	420	36	method	method	NOUN
ajfa-5884	420	37	,	,	PUNCT
ajfa-5884	420	38	the	the	DET
ajfa-5884	420	39	united	united	ADJ
ajfa-5884	420	40	kingdom	kingdom	NOUN
ajfa-5884	420	41	which	which	PRON
ajfa-5884	420	42	has	have	AUX
ajfa-5884	420	43	adopted	adopt	VERB
ajfa-5884	420	44	the	the	DET
ajfa-5884	420	45	method	method	NOUN
ajfa-5884	420	46	“	"	PUNCT
ajfa-5884	420	47	ifrs	ifrs	NOUN
ajfa-5884	420	48	with	with	ADP
ajfa-5884	420	49	deletions	deletion	NOUN
ajfa-5884	420	50	”	"	PUNCT
ajfa-5884	420	51	and	and	CCONJ
ajfa-5884	420	52	switzerland	switzerland	NOUN
ajfa-5884	420	53	which	which	PRON
ajfa-5884	420	54	has	have	AUX
ajfa-5884	420	55	selected	select	VERB
ajfa-5884	420	56	an	an	DET
ajfa-5884	420	57	“	"	PUNCT
ajfa-5884	420	58	optional	optional	ADJ
ajfa-5884	420	59	”	"	PUNCT
ajfa-5884	420	60	method	method	NOUN
ajfa-5884	420	61	for	for	ADP
ajfa-5884	420	62	the	the	DET
ajfa-5884	420	63	implementation	implementation	NOUN
ajfa-5884	420	64	of	of	ADP
ajfa-5884	420	65	ifrs	ifrs	PROPN
ajfa-5884	420	66	.	.	PUNCT
ajfa-5884	421	1	in	in	ADP
ajfa-5884	421	2	canada	canada	PROPN
ajfa-5884	421	3	a	a	DET
ajfa-5884	421	4	country	country	NOUN
ajfa-5884	421	5	which	which	PRON
ajfa-5884	421	6	has	have	AUX
ajfa-5884	421	7	opted	opt	VERB
ajfa-5884	421	8	for	for	ADP
ajfa-5884	421	9	a	a	DET
ajfa-5884	421	10	method	method	NOUN
ajfa-5884	421	11	of	of	ADP
ajfa-5884	421	12	implementation	implementation	NOUN
ajfa-5884	421	13	“	"	PUNCT
ajfa-5884	421	14	ifrs	ifrs	NOUN
ajfa-5884	421	15	as	as	SCONJ
ajfa-5884	421	16	issued	issue	VERB
ajfa-5884	421	17	by	by	ADP
ajfa-5884	421	18	the	the	DET
ajfa-5884	421	19	iasb	iasb	NOUN
ajfa-5884	421	20	”	"	PUNCT
ajfa-5884	421	21	,	,	PUNCT
ajfa-5884	421	22	the	the	DET
ajfa-5884	421	23	results	result	NOUN
ajfa-5884	421	24	demonstrate	demonstrate	VERB
ajfa-5884	421	25	a	a	DET
ajfa-5884	421	26	maintain	maintain	NOUN
ajfa-5884	421	27	of	of	ADP
ajfa-5884	421	28	the	the	DET
ajfa-5884	421	29	high	high	ADJ
ajfa-5884	421	30	relevance	relevance	NOUN
ajfa-5884	421	31	of	of	ADP
ajfa-5884	421	32	accounting	accounting	NOUN
ajfa-5884	421	33	information	information	NOUN
ajfa-5884	421	34	for	for	ADP
ajfa-5884	421	35	the	the	DET
ajfa-5884	421	36	period	period	NOUN
ajfa-5884	421	37	after	after	ADP
ajfa-5884	421	38	the	the	DET
ajfa-5884	421	39	transition	transition	NOUN
ajfa-5884	421	40	to	to	ADP
ajfa-5884	421	41	ifrs	ifrs	PROPN
ajfa-5884	421	42	.	.	PUNCT
ajfa-5884	422	1	in	in	ADP
ajfa-5884	422	2	china	china	PROPN
ajfa-5884	422	3	,	,	PUNCT
ajfa-5884	422	4	a	a	DET
ajfa-5884	422	5	decline	decline	NOUN
ajfa-5884	422	6	of	of	ADP
ajfa-5884	422	7	the	the	DET
ajfa-5884	422	8	relevance	relevance	NOUN
ajfa-5884	422	9	of	of	ADP
ajfa-5884	422	10	accounting	accounting	NOUN
ajfa-5884	422	11	information	information	NOUN
ajfa-5884	422	12	is	be	AUX
ajfa-5884	422	13	observed	observe	VERB
ajfa-5884	422	14	following	follow	VERB
ajfa-5884	422	15	the	the	DET
ajfa-5884	422	16	adoption	adoption	NOUN
ajfa-5884	422	17	of	of	ADP
ajfa-5884	422	18	the	the	DET
ajfa-5884	422	19	new	new	ADJ
ajfa-5884	422	20	chinese	chinese	ADJ
ajfa-5884	422	21	accounting	accounting	NOUN
ajfa-5884	422	22	standards	standard	NOUN
ajfa-5884	422	23	which	which	PRON
ajfa-5884	422	24	are	be	AUX
ajfa-5884	422	25	fairly	fairly	ADV
ajfa-5884	422	26	close	close	ADJ
ajfa-5884	422	27	but	but	CCONJ
ajfa-5884	422	28	not	not	PART
ajfa-5884	422	29	fully	fully	ADV
ajfa-5884	422	30	compliant	compliant	ADJ
ajfa-5884	422	31	with	with	ADP
ajfa-5884	422	32	the	the	DET
ajfa-5884	422	33	ifrs	ifrs	PROPN
ajfa-5884	422	34	.	.	PUNCT
ajfa-5884	423	1	asian	asian	PROPN
ajfa-5884	423	2	journal	journal	PROPN
ajfa-5884	423	3	of	of	ADP
ajfa-5884	423	4	finance	finance	PROPN
ajfa-5884	423	5	&	&	CCONJ
ajfa-5884	423	6	accounting	accounting	PROPN
ajfa-5884	423	7	issn	issn	PROPN
ajfa-5884	423	8	1946	1946	NUM
ajfa-5884	423	9	-	-	PUNCT
ajfa-5884	423	10	052x	052x	PROPN
ajfa-5884	423	11	2014	2014	NUM
ajfa-5884	423	12	,	,	PUNCT
ajfa-5884	423	13	vol	vol	NOUN
ajfa-5884	423	14	.	.	PROPN
ajfa-5884	424	1	6	6	NUM
ajfa-5884	424	2	,	,	PUNCT
ajfa-5884	424	3	no	no	INTJ
ajfa-5884	424	4	.	.	NOUN
ajfa-5884	424	5	2	2	NUM
ajfa-5884	424	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5884	424	7	236	236	NUM
ajfa-5884	424	8	these	these	DET
ajfa-5884	424	9	results	result	NOUN
ajfa-5884	424	10	confirm	confirm	VERB
ajfa-5884	424	11	those	those	PRON
ajfa-5884	424	12	of	of	ADP
ajfa-5884	424	13	some	some	DET
ajfa-5884	424	14	studies	study	NOUN
ajfa-5884	424	15	on	on	ADP
ajfa-5884	424	16	the	the	DET
ajfa-5884	424	17	relevance	relevance	NOUN
ajfa-5884	424	18	of	of	ADP
ajfa-5884	424	19	accounting	accounting	NOUN
ajfa-5884	424	20	information	information	NOUN
ajfa-5884	424	21	which	which	PRON
ajfa-5884	424	22	demonstrate	demonstrate	VERB
ajfa-5884	424	23	an	an	DET
ajfa-5884	424	24	improvement	improvement	NOUN
ajfa-5884	424	25	of	of	ADP
ajfa-5884	424	26	the	the	DET
ajfa-5884	424	27	relevance	relevance	NOUN
ajfa-5884	424	28	following	follow	VERB
ajfa-5884	424	29	the	the	DET
ajfa-5884	424	30	adoption	adoption	NOUN
ajfa-5884	424	31	of	of	ADP
ajfa-5884	424	32	ifrs	ifrs	PROPN
ajfa-5884	424	33	such	such	ADJ
ajfa-5884	424	34	as	as	ADP
ajfa-5884	424	35	the	the	DET
ajfa-5884	424	36	studies	study	NOUN
ajfa-5884	424	37	of	of	ADP
ajfa-5884	424	38	bartov	bartov	PROPN
ajfa-5884	424	39	et	et	PROPN
ajfa-5884	424	40	al	al	PROPN
ajfa-5884	424	41	.	.	PROPN
ajfa-5884	425	1	(	(	PUNCT
ajfa-5884	425	2	2005	2005	NUM
ajfa-5884	425	3	)	)	PUNCT
ajfa-5884	425	4	and	and	CCONJ
ajfa-5884	425	5	of	of	ADP
ajfa-5884	425	6	morais	morais	PROPN
ajfa-5884	425	7	and	and	CCONJ
ajfa-5884	425	8	curto	curto	PROPN
ajfa-5884	425	9	(	(	PUNCT
ajfa-5884	425	10	2009	2009	NUM
ajfa-5884	425	11	)	)	PUNCT
ajfa-5884	425	12	.	.	PUNCT
ajfa-5884	426	1	the	the	DET
ajfa-5884	426	2	first	first	ADJ
ajfa-5884	426	3	authors	author	NOUN
ajfa-5884	426	4	have	have	AUX
ajfa-5884	426	5	reported	report	VERB
ajfa-5884	426	6	a	a	DET
ajfa-5884	426	7	greater	great	ADJ
ajfa-5884	426	8	relevance	relevance	NOUN
ajfa-5884	426	9	of	of	ADP
ajfa-5884	426	10	u.s	u.s	PROPN
ajfa-5884	426	11	.	.	PROPN
ajfa-5884	426	12	gaap	gaap	PROPN
ajfa-5884	426	13	and	and	CCONJ
ajfa-5884	426	14	ias	ias	PROPN
ajfa-5884	426	15	compared	compare	VERB
ajfa-5884	426	16	to	to	ADP
ajfa-5884	426	17	german	german	ADJ
ajfa-5884	426	18	standards	standard	NOUN
ajfa-5884	426	19	.	.	PUNCT
ajfa-5884	427	1	the	the	DET
ajfa-5884	427	2	second	second	ADJ
ajfa-5884	427	3	have	have	AUX
ajfa-5884	427	4	noticed	notice	VERB
ajfa-5884	427	5	through	through	ADP
ajfa-5884	427	6	a	a	DET
ajfa-5884	427	7	sample	sample	NOUN
ajfa-5884	427	8	of	of	ADP
ajfa-5884	427	9	companies	company	NOUN
ajfa-5884	427	10	listed	list	VERB
ajfa-5884	427	11	in	in	ADP
ajfa-5884	427	12	14	14	NUM
ajfa-5884	427	13	european	european	ADJ
ajfa-5884	427	14	countries	country	NOUN
ajfa-5884	427	15	that	that	SCONJ
ajfa-5884	427	16	the	the	DET
ajfa-5884	427	17	relevance	relevance	NOUN
ajfa-5884	427	18	of	of	ADP
ajfa-5884	427	19	the	the	DET
ajfa-5884	427	20	value	value	NOUN
ajfa-5884	427	21	of	of	ADP
ajfa-5884	427	22	financial	financial	ADJ
ajfa-5884	427	23	statements	statement	NOUN
ajfa-5884	427	24	of	of	ADP
ajfa-5884	427	25	these	these	DET
ajfa-5884	427	26	countries	country	NOUN
ajfa-5884	427	27	had	have	AUX
ajfa-5884	427	28	increased	increase	VERB
ajfa-5884	427	29	following	follow	VERB
ajfa-5884	427	30	their	their	PRON
ajfa-5884	427	31	transition	transition	NOUN
ajfa-5884	427	32	to	to	ADP
ajfa-5884	427	33	ifrs	ifrs	PROPN
ajfa-5884	427	34	.	.	PUNCT
ajfa-5884	428	1	references	reference	NOUN
ajfa-5884	428	2	amir	amir	PROPN
ajfa-5884	428	3	,	,	PUNCT
ajfa-5884	428	4	e.	e.	PROPN
ajfa-5884	428	5	,	,	PUNCT
ajfa-5884	428	6	and	and	CCONJ
ajfa-5884	428	7	harris	harris	PROPN
ajfa-5884	428	8	,	,	PUNCT
ajfa-5884	428	9	t.s	t.s	PROPN
ajfa-5884	428	10	.	.	PROPN
ajfa-5884	428	11	,	,	PUNCT
ajfa-5884	428	12	&	&	CCONJ
ajfa-5884	428	13	venuti	venuti	PROPN
ajfa-5884	428	14	e.k	e.k	PROPN
ajfa-5884	428	15	.	.	PROPN
ajfa-5884	428	16	(	(	PUNCT
ajfa-5884	428	17	1993	1993	NUM
ajfa-5884	428	18	)	)	PUNCT
ajfa-5884	428	19	.	.	PUNCT
ajfa-5884	429	1	a	a	DET
ajfa-5884	429	2	comparison	comparison	NOUN
ajfa-5884	429	3	of	of	ADP
ajfa-5884	429	4	value	value	NOUN
ajfa-5884	429	5	relevance	relevance	NOUN
ajfa-5884	429	6	of	of	ADP
ajfa-5884	429	7	us	we	PRON
ajfa-5884	429	8	versus	versus	ADP
ajfa-5884	429	9	non	non	ADJ
ajfa-5884	429	10	-	-	ADJ
ajfa-5884	429	11	usgaap	usgaap	ADJ
ajfa-5884	429	12	accounting	accounting	NOUN
ajfa-5884	429	13	measures	measure	NOUN
ajfa-5884	429	14	using	use	VERB
ajfa-5884	429	15	form	form	NOUN
ajfa-5884	429	16	20	20	NUM
ajfa-5884	429	17	-	-	PUNCT
ajfa-5884	429	18	f	f	NOUN
ajfa-5884	429	19	reconciliations	reconciliation	NOUN
ajfa-5884	429	20	,	,	PUNCT
ajfa-5884	429	21	journal	journal	NOUN
ajfa-5884	429	22	of	of	ADP
ajfa-5884	429	23	accounting	accounting	NOUN
ajfa-5884	429	24	research	research	NOUN
ajfa-5884	429	25	supplement	supplement	NOUN
ajfa-5884	429	26	,	,	PUNCT
ajfa-5884	429	27	31	31	NUM
ajfa-5884	429	28	,	,	PUNCT
ajfa-5884	429	29	230–264	230–264	NUM
ajfa-5884	429	30	.	.	PUNCT
ajfa-5884	430	1	http://dx.doi.org/10.2307/2491172	http://dx.doi.org/10.2307/2491172	PROPN
ajfa-5884	430	2	amir	amir	PROPN
ajfa-5884	430	3	,	,	PUNCT
ajfa-5884	430	4	e.	e.	PROPN
ajfa-5884	430	5	,	,	PUNCT
ajfa-5884	430	6	harris	harris	PROPN
ajfa-5884	430	7	,	,	PUNCT
ajfa-5884	430	8	t.s	t.s	PROPN
ajfa-5884	430	9	.	.	PROPN
ajfa-5884	430	10	,	,	PUNCT
ajfa-5884	430	11	&	&	CCONJ
ajfa-5884	430	12	venuti	venuti	PROPN
ajfa-5884	430	13	,	,	PUNCT
ajfa-5884	430	14	e.k	e.k	PROPN
ajfa-5884	430	15	.	.	PROPN
ajfa-5884	430	16	(	(	PUNCT
ajfa-5884	430	17	1993	1993	NUM
ajfa-5884	430	18	)	)	PUNCT
ajfa-5884	430	19	.	.	PUNCT
ajfa-5884	431	1	a	a	DET
ajfa-5884	431	2	comparison	comparison	NOUN
ajfa-5884	431	3	of	of	ADP
ajfa-5884	431	4	value	value	NOUN
ajfa-5884	431	5	relevance	relevance	NOUN
ajfa-5884	431	6	of	of	ADP
ajfa-5884	431	7	us	we	PRON
ajfa-5884	431	8	versus	versus	ADP
ajfa-5884	431	9	non	non	ADJ
ajfa-5884	431	10	-	-	ADJ
ajfa-5884	431	11	us	us	ADJ
ajfa-5884	431	12	-	-	PUNCT
ajfa-5884	431	13	gaap	gaap	NOUN
ajfa-5884	431	14	accounting	accounting	NOUN
ajfa-5884	431	15	measures	measure	NOUN
ajfa-5884	431	16	using	use	VERB
ajfa-5884	431	17	form	form	NOUN
ajfa-5884	431	18	20	20	NUM
ajfa-5884	431	19	-	-	PUNCT
ajfa-5884	431	20	f	f	NOUN
ajfa-5884	431	21	reconciliations	reconciliation	NOUN
ajfa-5884	431	22	,	,	PUNCT
ajfa-5884	431	23	journal	journal	NOUN
ajfa-5884	431	24	of	of	ADP
ajfa-5884	431	25	accounting	accounting	NOUN
ajfa-5884	431	26	research	research	NOUN
ajfa-5884	431	27	supplement	supplement	NOUN
ajfa-5884	431	28	,	,	PUNCT
ajfa-5884	431	29	31	31	NUM
ajfa-5884	431	30	,	,	PUNCT
ajfa-5884	431	31	230–264	230–264	NUM
ajfa-5884	431	32	.	.	PUNCT
ajfa-5884	432	1	http://dx.doi.org/10.2307/2491172	http://dx.doi.org/10.2307/2491172	PROPN
ajfa-5884	432	2	amir	amir	PROPN
ajfa-5884	432	3	,	,	PUNCT
ajfa-5884	432	4	e.	e.	PROPN
ajfa-5884	432	5	,	,	PUNCT
ajfa-5884	432	6	&	&	CCONJ
ajfa-5884	432	7	lev	lev	PROPN
ajfa-5884	432	8	,	,	PUNCT
ajfa-5884	432	9	b.	b.	PROPN
ajfa-5884	432	10	(	(	PUNCT
ajfa-5884	432	11	1996	1996	NUM
ajfa-5884	432	12	)	)	PUNCT
ajfa-5884	432	13	.	.	PUNCT
ajfa-5884	433	1	value	value	NOUN
ajfa-5884	433	2	relevance	relevance	NOUN
ajfa-5884	433	3	of	of	ADP
ajfa-5884	433	4	nonfinancial	nonfinancial	ADJ
ajfa-5884	433	5	information	information	NOUN
ajfa-5884	433	6	:	:	PUNCT
ajfa-5884	433	7	the	the	DET
ajfa-5884	433	8	wireless	wireless	ADJ
ajfa-5884	433	9	communications	communication	NOUN
ajfa-5884	433	10	industry	industry	NOUN
ajfa-5884	433	11	.	.	PUNCT
ajfa-5884	434	1	journal	journal	NOUN
ajfa-5884	434	2	of	of	ADP
ajfa-5884	434	3	accounting	accounting	NOUN
ajfa-5884	434	4	and	and	CCONJ
ajfa-5884	434	5	economics	economic	NOUN
ajfa-5884	434	6	,	,	PUNCT
ajfa-5884	434	7	22	22	NUM
ajfa-5884	434	8	,	,	PUNCT
ajfa-5884	434	9	3–30	3–30	NUM
ajfa-5884	434	10	.	.	PUNCT
ajfa-5884	435	1	http://dx.doi.org/10.1016/s0165-4101(96)00430-2	http://dx.doi.org/10.1016/s0165-4101(96)00430-2	PROPN
ajfa-5884	435	2	amir	amir	PROPN
ajfa-5884	435	3	,	,	PUNCT
ajfa-5884	435	4	e.	e.	PROPN
ajfa-5884	435	5	(	(	PUNCT
ajfa-5884	435	6	1996	1996	NUM
ajfa-5884	435	7	)	)	PUNCT
ajfa-5884	435	8	.	.	PUNCT
ajfa-5884	436	1	the	the	DET
ajfa-5884	436	2	effect	effect	NOUN
ajfa-5884	436	3	of	of	ADP
ajfa-5884	436	4	accounting	accounting	NOUN
ajfa-5884	436	5	aggregation	aggregation	NOUN
ajfa-5884	436	6	on	on	ADP
ajfa-5884	436	7	the	the	DET
ajfa-5884	436	8	value	value	NOUN
ajfa-5884	436	9	relevance	relevance	NOUN
ajfa-5884	436	10	of	of	ADP
ajfa-5884	436	11	financial	financial	ADJ
ajfa-5884	436	12	disclosures	disclosure	NOUN
ajfa-5884	436	13	:	:	PUNCT
ajfa-5884	436	14	the	the	DET
ajfa-5884	436	15	case	case	NOUN
ajfa-5884	436	16	of	of	ADP
ajfa-5884	436	17	sfas	sfas	NOUN
ajfa-5884	436	18	.	.	PUNCT
ajfa-5884	437	1	accounting	accounting	NOUN
ajfa-5884	437	2	review	review	PROPN
ajfa-5884	437	3	,	,	PUNCT
ajfa-5884	437	4	106	106	NUM
ajfa-5884	437	5	,	,	PUNCT
ajfa-5884	437	6	573–590	573–590	NUM
ajfa-5884	437	7	.	.	PUNCT
ajfa-5884	437	8	amir	amir	PROPN
ajfa-5884	437	9	,	,	PUNCT
ajfa-5884	437	10	e.	e.	PROPN
ajfa-5884	437	11	(	(	PUNCT
ajfa-5884	437	12	1996	1996	NUM
ajfa-5884	437	13	)	)	PUNCT
ajfa-5884	437	14	.	.	PUNCT
ajfa-5884	438	1	the	the	DET
ajfa-5884	438	2	market	market	NOUN
ajfa-5884	438	3	valuation	valuation	NOUN
ajfa-5884	438	4	of	of	ADP
ajfa-5884	438	5	accounting	accounting	NOUN
ajfa-5884	438	6	information	information	NOUN
ajfa-5884	438	7	:	:	PUNCT
ajfa-5884	438	8	the	the	DET
ajfa-5884	438	9	case	case	NOUN
ajfa-5884	438	10	of	of	ADP
ajfa-5884	438	11	postretirement	postretirement	NOUN
ajfa-5884	438	12	benefits	benefit	NOUN
ajfa-5884	438	13	other	other	ADJ
ajfa-5884	438	14	than	than	ADP
ajfa-5884	438	15	pensions	pension	NOUN
ajfa-5884	438	16	.	.	PUNCT
ajfa-5884	439	1	accounting	accounting	NOUN
ajfa-5884	439	2	review	review	PROPN
ajfa-5884	439	3	,	,	PUNCT
ajfa-5884	439	4	68	68	NUM
ajfa-5884	439	5	,	,	PUNCT
ajfa-5884	439	6	703–724	703–724	NUM
ajfa-5884	439	7	.	.	PUNCT
ajfa-5884	440	1	ashbaugh	ashbaugh	PROPN
ajfa-5884	440	2	,	,	PUNCT
ajfa-5884	440	3	h.	h.	PROPN
ajfa-5884	440	4	,	,	PUNCT
ajfa-5884	440	5	&	&	CCONJ
ajfa-5884	440	6	m.	m.	PROPN
ajfa-5884	440	7	,	,	PUNCT
ajfa-5884	440	8	pincus	pincus	PROPN
ajfa-5884	440	9	.	.	PUNCT
ajfa-5884	441	1	(	(	PUNCT
ajfa-5884	441	2	2001	2001	NUM
ajfa-5884	441	3	)	)	PUNCT
ajfa-5884	441	4	.	.	PUNCT
ajfa-5884	442	1	domestic	domestic	ADJ
ajfa-5884	442	2	accounting	accounting	NOUN
ajfa-5884	442	3	standards	standard	NOUN
ajfa-5884	442	4	,	,	PUNCT
ajfa-5884	442	5	international	international	ADJ
ajfa-5884	442	6	accounting	accounting	NOUN
ajfa-5884	442	7	standards	standard	NOUN
ajfa-5884	442	8	,	,	PUNCT
ajfa-5884	442	9	and	and	CCONJ
ajfa-5884	442	10	the	the	DET
ajfa-5884	442	11	predictability	predictability	NOUN
ajfa-5884	442	12	of	of	ADP
ajfa-5884	442	13	earnings	earning	NOUN
ajfa-5884	442	14	.	.	PUNCT
ajfa-5884	443	1	journal	journal	NOUN
ajfa-5884	443	2	of	of	ADP
ajfa-5884	443	3	accounting	accounting	NOUN
ajfa-5884	443	4	research	research	NOUN
ajfa-5884	443	5	,	,	PUNCT
ajfa-5884	443	6	39	39	NUM
ajfa-5884	443	7	,	,	PUNCT
ajfa-5884	443	8	417	417	NUM
ajfa-5884	443	9	-	-	SYM
ajfa-5884	443	10	434	434	NUM
ajfa-5884	443	11	.	.	PUNCT
ajfa-5884	444	1	http://dx.doi.org/10.1111/1475-679x.00020	http://dx.doi.org/10.1111/1475-679x.00020	NOUN
ajfa-5884	444	2	auer	auer	NOUN
ajfa-5884	444	3	,	,	PUNCT
ajfa-5884	444	4	k.	k.	PROPN
ajfa-5884	444	5	(	(	PUNCT
ajfa-5884	444	6	1996	1996	NUM
ajfa-5884	444	7	)	)	PUNCT
ajfa-5884	444	8	.	.	PUNCT
ajfa-5884	445	1	capital	capital	NOUN
ajfa-5884	445	2	market	market	NOUN
ajfa-5884	445	3	reactions	reaction	NOUN
ajfa-5884	445	4	to	to	ADP
ajfa-5884	445	5	earnings	earning	NOUN
ajfa-5884	445	6	announcements	announcement	NOUN
ajfa-5884	445	7	:	:	PUNCT
ajfa-5884	445	8	empirical	empirical	ADJ
ajfa-5884	445	9	evidence	evidence	NOUN
ajfa-5884	445	10	on	on	ADP
ajfa-5884	445	11	the	the	DET
ajfa-5884	445	12	difference	difference	NOUN
ajfa-5884	445	13	in	in	ADP
ajfa-5884	445	14	the	the	DET
ajfa-5884	445	15	information	information	NOUN
ajfa-5884	445	16	content	content	NOUN
ajfa-5884	445	17	of	of	ADP
ajfa-5884	445	18	ias	ias	PROPN
ajfa-5884	445	19	-	-	PUNCT
ajfa-5884	445	20	based	base	VERB
ajfa-5884	445	21	earnings	earning	NOUN
ajfa-5884	445	22	and	and	CCONJ
ajfa-5884	445	23	ec	ec	NOUN
ajfa-5884	445	24	-	-	PUNCT
ajfa-5884	445	25	directives	directive	NOUN
ajfa-5884	445	26	-	-	PUNCT
ajfa-5884	445	27	based	base	VERB
ajfa-5884	445	28	earnings	earning	NOUN
ajfa-5884	445	29	.	.	PUNCT
ajfa-5884	446	1	the	the	DET
ajfa-5884	446	2	european	european	PROPN
ajfa-5884	446	3	accounting	accounting	PROPN
ajfa-5884	446	4	review	review	PROPN
ajfa-5884	446	5	,	,	PUNCT
ajfa-5884	446	6	5	5	NUM
ajfa-5884	446	7	-	-	SYM
ajfa-5884	446	8	4	4	NUM
ajfa-5884	446	9	,	,	PUNCT
ajfa-5884	446	10	587623	587623	NUM
ajfa-5884	446	11	.	.	PUNCT
ajfa-5884	447	1	bao	bao	PROPN
ajfa-5884	447	2	,	,	PUNCT
ajfa-5884	447	3	b.	b.	PROPN
ajfa-5884	447	4	,	,	PUNCT
ajfa-5884	447	5	&	&	CCONJ
ajfa-5884	447	6	chow	chow	PROPN
ajfa-5884	447	7	,	,	PUNCT
ajfa-5884	447	8	l.	l.	PROPN
ajfa-5884	447	9	(	(	PUNCT
ajfa-5884	447	10	1999	1999	NUM
ajfa-5884	447	11	)	)	PUNCT
ajfa-5884	447	12	.	.	PUNCT
ajfa-5884	448	1	the	the	DET
ajfa-5884	448	2	usefulness	usefulness	NOUN
ajfa-5884	448	3	of	of	ADP
ajfa-5884	448	4	earnings	earning	NOUN
ajfa-5884	448	5	and	and	CCONJ
ajfa-5884	448	6	book	book	NOUN
ajfa-5884	448	7	value	value	NOUN
ajfa-5884	448	8	for	for	ADP
ajfa-5884	448	9	equity	equity	NOUN
ajfa-5884	448	10	valuation	valuation	NOUN
ajfa-5884	448	11	in	in	ADP
ajfa-5884	448	12	emerging	emerge	VERB
ajfa-5884	448	13	capital	capital	NOUN
ajfa-5884	448	14	markets	market	NOUN
ajfa-5884	448	15	:	:	PUNCT
ajfa-5884	448	16	evidence	evidence	NOUN
ajfa-5884	448	17	from	from	ADP
ajfa-5884	448	18	listed	list	VERB
ajfa-5884	448	19	companies	company	NOUN
ajfa-5884	448	20	in	in	ADP
ajfa-5884	448	21	the	the	DET
ajfa-5884	448	22	people	people	NOUN
ajfa-5884	448	23	's	's	PART
ajfa-5884	448	24	republic	republic	NOUN
ajfa-5884	448	25	of	of	ADP
ajfa-5884	448	26	china	china	PROPN
ajfa-5884	448	27	.	.	PUNCT
ajfa-5884	449	1	journal	journal	PROPN
ajfa-5884	449	2	of	of	ADP
ajfa-5884	449	3	international	international	ADJ
ajfa-5884	449	4	financial	financial	ADJ
ajfa-5884	449	5	management	management	NOUN
ajfa-5884	449	6	and	and	CCONJ
ajfa-5884	449	7	accounting	accounting	NOUN
ajfa-5884	449	8	,	,	PUNCT
ajfa-5884	449	9	10(2	10(2	NUM
ajfa-5884	449	10	)	)	PUNCT
ajfa-5884	449	11	,	,	PUNCT
ajfa-5884	449	12	85	85	NUM
ajfa-5884	449	13	-	-	SYM
ajfa-5884	449	14	103	103	NUM
ajfa-5884	449	15	.	.	PUNCT
ajfa-5884	450	1	http://dx.doi.org/10.1111/1467-646x.00045	http://dx.doi.org/10.1111/1467-646x.00045	PROPN
ajfa-5884	450	2	barth	barth	PROPN
ajfa-5884	450	3	,	,	PUNCT
ajfa-5884	450	4	m.e	m.e	PROPN
ajfa-5884	450	5	.	.	PROPN
ajfa-5884	450	6	,	,	PUNCT
ajfa-5884	450	7	&	&	CCONJ
ajfa-5884	450	8	clinch	clinch	PROPN
ajfa-5884	450	9	,	,	PUNCT
ajfa-5884	450	10	g.	g.	PROPN
ajfa-5884	450	11	(	(	PUNCT
ajfa-5884	450	12	1996	1996	NUM
ajfa-5884	450	13	)	)	PUNCT
ajfa-5884	450	14	.	.	PUNCT
ajfa-5884	451	1	international	international	ADJ
ajfa-5884	451	2	accounting	accounting	NOUN
ajfa-5884	451	3	differences	difference	NOUN
ajfa-5884	451	4	and	and	CCONJ
ajfa-5884	451	5	their	their	PRON
ajfa-5884	451	6	relation	relation	NOUN
ajfa-5884	451	7	to	to	PART
ajfa-5884	451	8	share	share	VERB
ajfa-5884	451	9	prices	price	NOUN
ajfa-5884	451	10	:	:	PUNCT
ajfa-5884	451	11	evidence	evidence	NOUN
ajfa-5884	451	12	from	from	ADP
ajfa-5884	451	13	u.k	u.k	PROPN
ajfa-5884	451	14	.	.	PROPN
ajfa-5884	451	15	,	,	PUNCT
ajfa-5884	451	16	australian	australian	ADJ
ajfa-5884	451	17	,	,	PUNCT
ajfa-5884	451	18	and	and	CCONJ
ajfa-5884	451	19	canadian	canadian	ADJ
ajfa-5884	451	20	firms	firm	NOUN
ajfa-5884	451	21	.	.	PUNCT
ajfa-5884	452	1	contemporary	contemporary	ADJ
ajfa-5884	452	2	accounting	accounting	NOUN
ajfa-5884	452	3	research	research	NOUN
ajfa-5884	452	4	,	,	PUNCT
ajfa-5884	452	5	13	13	NUM
ajfa-5884	452	6	,	,	PUNCT
ajfa-5884	452	7	135–170	135–170	NUM
ajfa-5884	452	8	.	.	PUNCT
ajfa-5884	453	1	http://dx.doi.org/10.1111/j.1911-3846.1996.tb00495.x	http://dx.doi.org/10.1111/j.1911-3846.1996.tb00495.x	NUM
ajfa-5884	453	2	bartov	bartov	PROPN
ajfa-5884	453	3	,	,	PUNCT
ajfa-5884	453	4	e.	e.	PROPN
ajfa-5884	453	5	,	,	PUNCT
ajfa-5884	453	6	goldberg	goldberg	PROPN
ajfa-5884	453	7	,	,	PUNCT
ajfa-5884	453	8	s.r	s.r	PROPN
ajfa-5884	453	9	.	.	PROPN
ajfa-5884	453	10	,	,	PUNCT
ajfa-5884	453	11	&	&	CCONJ
ajfa-5884	453	12	kim	kim	PROPN
ajfa-5884	453	13	,	,	PUNCT
ajfa-5884	453	14	m.s	m.s	PROPN
ajfa-5884	453	15	.	.	PROPN
ajfa-5884	453	16	(	(	PUNCT
ajfa-5884	453	17	2002	2002	NUM
ajfa-5884	453	18	)	)	PUNCT
ajfa-5884	453	19	.	.	PUNCT
ajfa-5884	454	1	comparative	comparative	ADJ
ajfa-5884	454	2	value	value	NOUN
ajfa-5884	454	3	relevance	relevance	NOUN
ajfa-5884	454	4	among	among	ADP
ajfa-5884	454	5	german	german	ADJ
ajfa-5884	454	6	,	,	PUNCT
ajfa-5884	454	7	u.s	u.s	PROPN
ajfa-5884	454	8	.	.	PROPN
ajfa-5884	454	9	and	and	CCONJ
ajfa-5884	454	10	international	international	ADJ
ajfa-5884	454	11	accounting	accounting	NOUN
ajfa-5884	454	12	standards	standard	NOUN
ajfa-5884	454	13	:	:	PUNCT
ajfa-5884	454	14	a	a	DET
ajfa-5884	454	15	german	german	ADJ
ajfa-5884	454	16	stock	stock	NOUN
ajfa-5884	454	17	market	market	NOUN
ajfa-5884	454	18	perspective	perspective	NOUN
ajfa-5884	454	19	,	,	PUNCT
ajfa-5884	454	20	working	working	NOUN
ajfa-5884	454	21	paper	paper	NOUN
ajfa-5884	454	22	,	,	PUNCT
ajfa-5884	454	23	new	new	PROPN
ajfa-5884	454	24	york	york	PROPN
ajfa-5884	454	25	university	university	PROPN
ajfa-5884	454	26	,	,	PUNCT
ajfa-5884	454	27	grand	grand	ADJ
ajfa-5884	454	28	valley	valley	PROPN
ajfa-5884	454	29	state	state	PROPN
ajfa-5884	454	30	university	university	PROPN
ajfa-5884	454	31	.	.	PUNCT
ajfa-5884	455	1	university	university	PROPN
ajfa-5884	455	2	of	of	ADP
ajfa-5884	455	3	missouri	missouri	PROPN
ajfa-5884	455	4	-	-	PROPN
ajfa-5884	455	5	columbia	columbia	PROPN
ajfa-5884	455	6	.	.	PUNCT
ajfa-5884	456	1	asian	asian	ADJ
ajfa-5884	456	2	journal	journal	PROPN
ajfa-5884	456	3	of	of	ADP
ajfa-5884	456	4	finance	finance	PROPN
ajfa-5884	456	5	&	&	CCONJ
ajfa-5884	456	6	accounting	accounting	PROPN
ajfa-5884	456	7	issn	issn	PROPN
ajfa-5884	456	8	1946	1946	NUM
ajfa-5884	456	9	-	-	PUNCT
ajfa-5884	456	10	052x	052x	PROPN
ajfa-5884	456	11	2014	2014	NUM
ajfa-5884	456	12	,	,	PUNCT
ajfa-5884	456	13	vol	vol	NOUN
ajfa-5884	456	14	.	.	PROPN
ajfa-5884	457	1	6	6	NUM
ajfa-5884	457	2	,	,	PUNCT
ajfa-5884	457	3	no	no	INTJ
ajfa-5884	457	4	.	.	NOUN
ajfa-5884	457	5	2	2	NUM
ajfa-5884	457	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	457	7	237	237	NUM
ajfa-5884	457	8	bartov	bartov	ADV
ajfa-5884	457	9	,	,	PUNCT
ajfa-5884	457	10	e.	e.	PROPN
ajfa-5884	457	11	,	,	PUNCT
ajfa-5884	457	12	goldberg	goldberg	PROPN
ajfa-5884	457	13	,	,	PUNCT
ajfa-5884	457	14	s.	s.	PROPN
ajfa-5884	457	15	,	,	PUNCT
ajfa-5884	457	16	&	&	CCONJ
ajfa-5884	457	17	kim	kim	PROPN
ajfa-5884	457	18	,	,	PUNCT
ajfa-5884	457	19	m.	m.	NOUN
ajfa-5884	457	20	(	(	PUNCT
ajfa-5884	457	21	2005	2005	NUM
ajfa-5884	457	22	)	)	PUNCT
ajfa-5884	457	23	.	.	PUNCT
ajfa-5884	458	1	comparative	comparative	ADJ
ajfa-5884	458	2	value	value	NOUN
ajfa-5884	458	3	relevance	relevance	NOUN
ajfa-5884	458	4	among	among	ADP
ajfa-5884	458	5	german	german	ADJ
ajfa-5884	458	6	,	,	PUNCT
ajfa-5884	458	7	u.s	u.s	PROPN
ajfa-5884	458	8	.	.	PROPN
ajfa-5884	458	9	,	,	PUNCT
ajfa-5884	458	10	and	and	CCONJ
ajfa-5884	458	11	international	international	ADJ
ajfa-5884	458	12	accounting	accounting	NOUN
ajfa-5884	458	13	standards	standard	NOUN
ajfa-5884	458	14	:	:	PUNCT
ajfa-5884	458	15	a	a	DET
ajfa-5884	458	16	german	german	ADJ
ajfa-5884	458	17	stock	stock	NOUN
ajfa-5884	458	18	market	market	NOUN
ajfa-5884	458	19	perspective	perspective	NOUN
ajfa-5884	458	20	.	.	PUNCT
ajfa-5884	459	1	journal	journal	NOUN
ajfa-5884	459	2	of	of	ADP
ajfa-5884	459	3	accounting	accounting	NOUN
ajfa-5884	459	4	,	,	PUNCT
ajfa-5884	459	5	auditing	auditing	NOUN
ajfa-5884	459	6	and	and	CCONJ
ajfa-5884	459	7	finance	finance	NOUN
ajfa-5884	459	8	,	,	PUNCT
ajfa-5884	459	9	20(2	20(2	NUM
ajfa-5884	459	10	)	)	PUNCT
ajfa-5884	459	11	,	,	PUNCT
ajfa-5884	459	12	95	95	NUM
ajfa-5884	459	13	-	-	SYM
ajfa-5884	459	14	119	119	NUM
ajfa-5884	459	15	.	.	PUNCT
ajfa-5884	460	1	beckman	beckman	PROPN
ajfa-5884	460	2	,	,	PUNCT
ajfa-5884	460	3	j	j	PROPN
ajfa-5884	460	4	,	,	PUNCT
ajfa-5884	460	5	brandes	brande	NOUN
ajfa-5884	460	6	,	,	PUNCT
ajfa-5884	460	7	c	c	X
ajfa-5884	460	8	,	,	PUNCT
ajfa-5884	460	9	&	&	CCONJ
ajfa-5884	460	10	eierle	eierle	PROPN
ajfa-5884	460	11	b.	b.	PROPN
ajfa-5884	460	12	(	(	PUNCT
ajfa-5884	460	13	2007	2007	NUM
ajfa-5884	460	14	)	)	PUNCT
ajfa-5884	460	15	.	.	PUNCT
ajfa-5884	461	1	german	german	ADJ
ajfa-5884	461	2	reporting	reporting	NOUN
ajfa-5884	461	3	practices	practice	NOUN
ajfa-5884	461	4	:	:	PUNCT
ajfa-5884	461	5	an	an	DET
ajfa-5884	461	6	analysis	analysis	NOUN
ajfa-5884	461	7	of	of	ADP
ajfa-5884	461	8	reconciliations	reconciliation	NOUN
ajfa-5884	461	9	from	from	ADP
ajfa-5884	461	10	german	german	ADJ
ajfa-5884	461	11	commercial	commercial	ADJ
ajfa-5884	461	12	code	code	NOUN
ajfa-5884	461	13	to	to	ADP
ajfa-5884	461	14	ifrs	ifrs	PROPN
ajfa-5884	461	15	or	or	CCONJ
ajfa-5884	461	16	us	us	PROPN
ajfa-5884	461	17	gaap	gaap	PROPN
ajfa-5884	461	18	.	.	PUNCT
ajfa-5884	462	1	advances	advance	NOUN
ajfa-5884	462	2	in	in	ADP
ajfa-5884	462	3	international	international	ADJ
ajfa-5884	462	4	accounting	accounting	NOUN
ajfa-5884	462	5	,	,	PUNCT
ajfa-5884	462	6	20	20	NUM
ajfa-5884	462	7	,	,	PUNCT
ajfa-5884	462	8	253	253	NUM
ajfa-5884	462	9	-	-	SYM
ajfa-5884	462	10	94	94	NUM
ajfa-5884	462	11	.	.	PUNCT
ajfa-5884	463	1	http://dx.doi.org/10.1016/s0897-3660(07)20009-1	http://dx.doi.org/10.1016/s0897-3660(07)20009-1	PRON
ajfa-5884	463	2	burlaud	burlaud	VERB
ajfa-5884	463	3	,	,	PUNCT
ajfa-5884	463	4	a.	a.	PROPN
ajfa-5884	463	5	,	,	PUNCT
ajfa-5884	463	6	&	&	CCONJ
ajfa-5884	463	7	colasse	colasse	PROPN
ajfa-5884	463	8	,	,	PUNCT
ajfa-5884	463	9	b.	b.	PROPN
ajfa-5884	463	10	(	(	PUNCT
ajfa-5884	463	11	2010	2010	NUM
ajfa-5884	463	12	)	)	PUNCT
ajfa-5884	463	13	.	.	PUNCT
ajfa-5884	464	1	normalisation	normalisation	NOUN
ajfa-5884	464	2	comptable	comptable	PROPN
ajfa-5884	464	3	internationale	internationale	PROPN
ajfa-5884	464	4	:	:	PUNCT
ajfa-5884	464	5	le	le	X
ajfa-5884	464	6	retour	retour	X
ajfa-5884	464	7	du	du	X
ajfa-5884	464	8	politique	politique	NOUN
ajfa-5884	464	9	?	?	PUNCT
ajfa-5884	464	10	,	,	PUNCT
ajfa-5884	464	11	comptabilité	comptabilité	NOUN
ajfa-5884	464	12	-	-	PUNCT
ajfa-5884	464	13	contrôle	contrôle	NOUN
ajfa-5884	464	14	-	-	NOUN
ajfa-5884	464	15	audit	audit	NOUN
ajfa-5884	464	16	,	,	PUNCT
ajfa-5884	464	17	16(3	16(3	NOUN
ajfa-5884	464	18	)	)	PUNCT
ajfa-5884	464	19	,	,	PUNCT
ajfa-5884	464	20	153	153	NUM
ajfa-5884	464	21	-	-	SYM
ajfa-5884	464	22	175	175	NUM
ajfa-5884	464	23	.	.	PUNCT
ajfa-5884	465	1	chalmers	chalmer	NOUN
ajfa-5884	465	2	,	,	PUNCT
ajfa-5884	465	3	k	k	NOUN
ajfa-5884	465	4	,	,	PUNCT
ajfa-5884	465	5	clinch	clinch	NOUN
ajfa-5884	465	6	,	,	PUNCT
ajfa-5884	465	7	g.	g.	PROPN
ajfa-5884	465	8	,	,	PUNCT
ajfa-5884	465	9	&	&	CCONJ
ajfa-5884	465	10	godfrey	godfrey	PROPN
ajfa-5884	465	11	,	,	PUNCT
ajfa-5884	465	12	j.m	j.m	PROPN
ajfa-5884	465	13	.	.	PROPN
ajfa-5884	465	14	(	(	PUNCT
ajfa-5884	465	15	2008	2008	NUM
ajfa-5884	465	16	)	)	PUNCT
ajfa-5884	465	17	.	.	PUNCT
ajfa-5884	466	1	adoption	adoption	NOUN
ajfa-5884	466	2	of	of	ADP
ajfa-5884	466	3	international	international	ADJ
ajfa-5884	466	4	financial	financial	ADJ
ajfa-5884	466	5	reporting	reporting	NOUN
ajfa-5884	466	6	standards	standard	NOUN
ajfa-5884	466	7	impact	impact	NOUN
ajfa-5884	466	8	on	on	ADP
ajfa-5884	466	9	the	the	DET
ajfa-5884	466	10	value	value	NOUN
ajfa-5884	466	11	relevance	relevance	NOUN
ajfa-5884	466	12	of	of	ADP
ajfa-5884	466	13	intangible	intangible	ADJ
ajfa-5884	466	14	assets	asset	NOUN
ajfa-5884	466	15	,	,	PUNCT
ajfa-5884	466	16	australian	australian	ADJ
ajfa-5884	466	17	accounting	accounting	NOUN
ajfa-5884	466	18	review	review	NOUN
ajfa-5884	466	19	,	,	PUNCT
ajfa-5884	466	20	18	18	NUM
ajfa-5884	466	21	,	,	PUNCT
ajfa-5884	466	22	237	237	NUM
ajfa-5884	466	23	-	-	SYM
ajfa-5884	466	24	247	247	NUM
ajfa-5884	466	25	.	.	PUNCT
ajfa-5884	467	1	http://dx.doi.org/10.1111/j.1835-2561.2008.0028.x	http://dx.doi.org/10.1111/j.1835-2561.2008.0028.x	PROPN
ajfa-5884	467	2	chalmers	chalmer	NOUN
ajfa-5884	467	3	,	,	PUNCT
ajfa-5884	467	4	k.	k.	PROPN
ajfa-5884	467	5	,	,	PUNCT
ajfa-5884	467	6	clinch	clinch	VERB
ajfa-5884	467	7	g.	g.	PROPN
ajfa-5884	467	8	,	,	PUNCT
ajfa-5884	467	9	&	&	CCONJ
ajfa-5884	467	10	godfrey	godfrey	PROPN
ajfa-5884	467	11	j.	j.	PROPN
ajfa-5884	467	12	(	(	PUNCT
ajfa-5884	467	13	2011	2011	NUM
ajfa-5884	467	14	)	)	PUNCT
ajfa-5884	467	15	.	.	PUNCT
ajfa-5884	468	1	changes	change	NOUN
ajfa-5884	468	2	in	in	ADP
ajfa-5884	468	3	value	value	NOUN
ajfa-5884	468	4	relevance	relevance	NOUN
ajfa-5884	468	5	of	of	ADP
ajfa-5884	468	6	accounting	account	VERB
ajfa-5884	468	7	information	information	NOUN
ajfa-5884	468	8	upon	upon	SCONJ
ajfa-5884	468	9	ifrs	ifrs	NOUN
ajfa-5884	468	10	adoption	adoption	NOUN
ajfa-5884	468	11	:	:	PUNCT
ajfa-5884	468	12	evidence	evidence	NOUN
ajfa-5884	468	13	from	from	ADP
ajfa-5884	468	14	australia	australia	PROPN
ajfa-5884	468	15	,	,	PUNCT
ajfa-5884	468	16	australian	australian	ADJ
ajfa-5884	468	17	journal	journal	NOUN
ajfa-5884	468	18	of	of	ADP
ajfa-5884	468	19	management	management	NOUN
ajfa-5884	468	20	,	,	PUNCT
ajfa-5884	468	21	36	36	NUM
ajfa-5884	468	22	,	,	PUNCT
ajfa-5884	468	23	151	151	NUM
ajfa-5884	468	24	-	-	SYM
ajfa-5884	468	25	173	173	NUM
ajfa-5884	468	26	.	.	PUNCT
ajfa-5884	469	1	http://dx.doi.org/10.1177/0312896211404571	http://dx.doi.org/10.1177/0312896211404571	PROPN
ajfa-5884	469	2	chalmers	chalmers	PROPN
ajfa-5884	469	3	,	,	PUNCT
ajfa-5884	469	4	k.	k.	PROPN
ajfa-5884	469	5	,	,	PUNCT
ajfa-5884	469	6	clinch	clinch	NOUN
ajfa-5884	469	7	,	,	PUNCT
ajfa-5884	469	8	g.	g.	PROPN
ajfa-5884	469	9	,	,	PUNCT
ajfa-5884	469	10	godfrey	godfrey	PROPN
ajfa-5884	469	11	,	,	PUNCT
ajfa-5884	469	12	j.m	j.m	PROPN
ajfa-5884	469	13	,	,	PUNCT
ajfa-5884	469	14	&	&	CCONJ
ajfa-5884	469	15	zi	zi	PROPN
ajfa-5884	469	16	w.	w.	PROPN
ajfa-5884	469	17	(	(	PUNCT
ajfa-5884	469	18	2011	2011	NUM
ajfa-5884	469	19	)	)	PUNCT
ajfa-5884	469	20	.	.	PUNCT
ajfa-5884	470	1	intangible	intangible	ADJ
ajfa-5884	470	2	assets	asset	NOUN
ajfa-5884	470	3	,	,	PUNCT
ajfa-5884	470	4	ifrs	ifrs	NOUN
ajfa-5884	470	5	and	and	CCONJ
ajfa-5884	470	6	analysts	analyst	NOUN
ajfa-5884	470	7	earnings	earning	NOUN
ajfa-5884	470	8	forecasts	forecast	NOUN
ajfa-5884	470	9	,	,	PUNCT
ajfa-5884	470	10	accounting	accounting	NOUN
ajfa-5884	470	11	and	and	CCONJ
ajfa-5884	470	12	finance	finance	NOUN
ajfa-5884	470	13	.	.	PUNCT
ajfa-5884	471	1	chen	chen	PROPN
ajfa-5884	471	2	,	,	PUNCT
ajfa-5884	471	3	h.	h.	PROPN
ajfa-5884	471	4	,	,	PUNCT
ajfa-5884	471	5	&	&	CCONJ
ajfa-5884	471	6	sami	sami	PROPN
ajfa-5884	471	7	,	,	PUNCT
ajfa-5884	471	8	h.	h.	PROPN
ajfa-5884	471	9	(	(	PUNCT
ajfa-5884	471	10	2008	2008	NUM
ajfa-5884	471	11	)	)	PUNCT
ajfa-5884	471	12	.	.	PUNCT
ajfa-5884	472	1	trading	trading	NOUN
ajfa-5884	472	2	volume	volume	NOUN
ajfa-5884	472	3	reaction	reaction	NOUN
ajfa-5884	472	4	to	to	ADP
ajfa-5884	472	5	the	the	DET
ajfa-5884	472	6	earnings	earning	NOUN
ajfa-5884	472	7	reconciliation	reconciliation	NOUN
ajfa-5884	472	8	from	from	ADP
ajfa-5884	472	9	ias	ias	PROPN
ajfa-5884	472	10	to	to	ADP
ajfa-5884	472	11	u.s	u.s	PROPN
ajfa-5884	472	12	.	.	PROPN
ajfa-5884	472	13	gaap	gaap	PROPN
ajfa-5884	472	14	,	,	PUNCT
ajfa-5884	472	15	contemporary	contemporary	ADJ
ajfa-5884	472	16	accounting	accounting	NOUN
ajfa-5884	472	17	research	research	NOUN
ajfa-5884	472	18	,	,	PUNCT
ajfa-5884	472	19	25(1	25(1	NUM
ajfa-5884	472	20	)	)	PUNCT
ajfa-5884	472	21	,	,	PUNCT
ajfa-5884	472	22	15–53	15–53	NUM
ajfa-5884	472	23	.	.	PUNCT
ajfa-5884	473	1	eccher	eccher	PROPN
ajfa-5884	473	2	,	,	PUNCT
ajfa-5884	473	3	e.	e.	PROPN
ajfa-5884	473	4	,	,	PUNCT
ajfa-5884	473	5	&	&	CCONJ
ajfa-5884	473	6	healy	healy	PROPN
ajfa-5884	473	7	,	,	PUNCT
ajfa-5884	473	8	p.	p.	PROPN
ajfa-5884	473	9	(	(	PUNCT
ajfa-5884	473	10	2000	2000	NUM
ajfa-5884	473	11	)	)	PUNCT
ajfa-5884	473	12	.	.	PUNCT
ajfa-5884	474	1	the	the	DET
ajfa-5884	474	2	role	role	NOUN
ajfa-5884	474	3	of	of	ADP
ajfa-5884	474	4	international	international	ADJ
ajfa-5884	474	5	accounting	accounting	NOUN
ajfa-5884	474	6	standards	standard	NOUN
ajfa-5884	474	7	in	in	ADP
ajfa-5884	474	8	transitional	transitional	ADJ
ajfa-5884	474	9	economies	economy	NOUN
ajfa-5884	474	10	:	:	PUNCT
ajfa-5884	474	11	a	a	DET
ajfa-5884	474	12	study	study	NOUN
ajfa-5884	474	13	of	of	ADP
ajfa-5884	474	14	the	the	DET
ajfa-5884	474	15	people	people	NOUN
ajfa-5884	474	16	's	's	PART
ajfa-5884	474	17	republic	republic	NOUN
ajfa-5884	474	18	of	of	ADP
ajfa-5884	474	19	china	china	PROPN
ajfa-5884	474	20	,	,	PUNCT
ajfa-5884	474	21	working	work	VERB
ajfa-5884	474	22	paper	paper	NOUN
ajfa-5884	474	23	series	series	PROPN
ajfa-5884	474	24	,	,	PUNCT
ajfa-5884	474	25	massachusetts	massachusetts	PROPN
ajfa-5884	474	26	institute	institute	PROPN
ajfa-5884	474	27	of	of	ADP
ajfa-5884	474	28	technology	technology	PROPN
ajfa-5884	474	29	..	..	PUNCT
ajfa-5884	474	30	godfrey	godfrey	PROPN
ajfa-5884	474	31	,	,	PUNCT
ajfa-5884	474	32	j.m	j.m	PROPN
ajfa-5884	474	33	.	.	PROPN
ajfa-5884	474	34	,	,	PUNCT
ajfa-5884	474	35	&	&	CCONJ
ajfa-5884	474	36	chalmers	chalmers	PROPN
ajfa-5884	474	37	,	,	PUNCT
ajfa-5884	474	38	k.	k.	PROPN
ajfa-5884	474	39	(	(	PUNCT
ajfa-5884	474	40	2008	2008	NUM
ajfa-5884	474	41	)	)	PUNCT
ajfa-5884	474	42	.	.	PUNCT
ajfa-5884	475	1	globalization	globalization	NOUN
ajfa-5884	475	2	of	of	ADP
ajfa-5884	475	3	accounting	accounting	NOUN
ajfa-5884	475	4	standards	standard	NOUN
ajfa-5884	475	5	:	:	PUNCT
ajfa-5884	475	6	an	an	DET
ajfa-5884	475	7	introduction	introduction	NOUN
ajfa-5884	475	8	.	.	PUNCT
ajfa-5884	476	1	globalisation	globalisation	NOUN
ajfa-5884	476	2	of	of	ADP
ajfa-5884	476	3	accounting	accounting	NOUN
ajfa-5884	476	4	standards	standard	NOUN
ajfa-5884	476	5	,	,	PUNCT
ajfa-5884	476	6	northampton	northampton	PROPN
ajfa-5884	476	7	.	.	PUNCT
ajfa-5884	477	1	ma	ma	PROPN
ajfa-5884	477	2	:	:	PUNCT
ajfa-5884	477	3	edward	edward	PROPN
ajfa-5884	477	4	edgar	edgar	PROPN
ajfa-5884	477	5	publishing	publishing	PROPN
ajfa-5884	477	6	,	,	PUNCT
ajfa-5884	477	7	1	1	NUM
ajfa-5884	477	8	-	-	SYM
ajfa-5884	477	9	14	14	NUM
ajfa-5884	477	10	.	.	PUNCT
ajfa-5884	478	1	harris	harris	PROPN
ajfa-5884	478	2	,	,	PUNCT
ajfa-5884	478	3	m.s	m.s	PROPN
ajfa-5884	478	4	.	.	PROPN
ajfa-5884	478	5	,	,	PUNCT
ajfa-5884	478	6	&	&	CCONJ
ajfa-5884	478	7	muller	muller	PROPN
ajfa-5884	478	8	,	,	PUNCT
ajfa-5884	478	9	k.a	k.a	PROPN
ajfa-5884	478	10	.	.	PROPN
ajfa-5884	478	11	(	(	PUNCT
ajfa-5884	478	12	1999	1999	NUM
ajfa-5884	478	13	)	)	PUNCT
ajfa-5884	478	14	.	.	PUNCT
ajfa-5884	479	1	the	the	DET
ajfa-5884	479	2	market	market	NOUN
ajfa-5884	479	3	valuation	valuation	NOUN
ajfa-5884	479	4	of	of	ADP
ajfa-5884	479	5	ias	ias	PROPN
ajfa-5884	479	6	versus	versus	ADP
ajfa-5884	479	7	us	us	PROPN
ajfa-5884	479	8	-	-	PUNCT
ajfa-5884	479	9	gaap	gaap	NOUN
ajfa-5884	479	10	accounting	accounting	NOUN
ajfa-5884	479	11	measures	measure	NOUN
ajfa-5884	479	12	using	use	VERB
ajfa-5884	479	13	form	form	NOUN
ajfa-5884	479	14	20	20	NUM
ajfa-5884	479	15	-	-	PUNCT
ajfa-5884	479	16	f	f	NOUN
ajfa-5884	479	17	reconciliations	reconciliation	NOUN
ajfa-5884	479	18	.	.	PUNCT
ajfa-5884	480	1	journal	journal	NOUN
ajfa-5884	480	2	of	of	ADP
ajfa-5884	480	3	accounting	accounting	NOUN
ajfa-5884	480	4	and	and	CCONJ
ajfa-5884	480	5	economics	economic	NOUN
ajfa-5884	480	6	,	,	PUNCT
ajfa-5884	480	7	26	26	NUM
ajfa-5884	480	8	,	,	PUNCT
ajfa-5884	480	9	285–312	285–312	NUM
ajfa-5884	480	10	.	.	PUNCT
ajfa-5884	481	1	http://dx.doi.org/10.1016/s0165-4101(99)00003-8	http://dx.doi.org/10.1016/s0165-4101(99)00003-8	PROPN
ajfa-5884	481	2	horton	horton	PROPN
ajfa-5884	481	3	,	,	PUNCT
ajfa-5884	481	4	j.	j.	PROPN
ajfa-5884	481	5	,	,	PUNCT
ajfa-5884	481	6	&	&	CCONJ
ajfa-5884	481	7	serafeim	serafeim	PROPN
ajfa-5884	481	8	,	,	PUNCT
ajfa-5884	481	9	g.	g.	PROPN
ajfa-5884	481	10	(	(	PUNCT
ajfa-5884	481	11	2009	2009	NUM
ajfa-5884	481	12	)	)	PUNCT
ajfa-5884	481	13	.	.	PUNCT
ajfa-5884	482	1	market	market	NOUN
ajfa-5884	482	2	reaction	reaction	NOUN
ajfa-5884	482	3	to	to	ADP
ajfa-5884	482	4	and	and	CCONJ
ajfa-5884	482	5	valuation	valuation	NOUN
ajfa-5884	482	6	of	of	ADP
ajfa-5884	482	7	ifrs	ifrs	ADJ
ajfa-5884	482	8	reconciliation	reconciliation	NOUN
ajfa-5884	482	9	adjustments	adjustment	NOUN
ajfa-5884	482	10	:	:	PUNCT
ajfa-5884	482	11	first	first	ADJ
ajfa-5884	482	12	evidence	evidence	NOUN
ajfa-5884	482	13	from	from	ADP
ajfa-5884	482	14	the	the	DET
ajfa-5884	482	15	uk	uk	PROPN
ajfa-5884	482	16	,	,	PUNCT
ajfa-5884	482	17	review	review	NOUN
ajfa-5884	482	18	of	of	ADP
ajfa-5884	482	19	accounting	accounting	PROPN
ajfa-5884	482	20	studie	studie	PROPN
ajfa-5884	482	21	.	.	PUNCT
ajfa-5884	483	1	hung	hung	PROPN
ajfa-5884	483	2	,	,	PUNCT
ajfa-5884	483	3	m.	m.	NOUN
ajfa-5884	483	4	,	,	PUNCT
ajfa-5884	483	5	&	&	CCONJ
ajfa-5884	483	6	subramanyam	subramanyam	PROPN
ajfa-5884	483	7	,	,	PUNCT
ajfa-5884	483	8	k.r	k.r	PROPN
ajfa-5884	483	9	.	.	PROPN
ajfa-5884	483	10	(	(	PUNCT
ajfa-5884	483	11	2007	2007	NUM
ajfa-5884	483	12	)	)	PUNCT
ajfa-5884	483	13	.	.	PUNCT
ajfa-5884	484	1	financial	financial	ADJ
ajfa-5884	484	2	statement	statement	NOUN
ajfa-5884	484	3	effects	effect	NOUN
ajfa-5884	484	4	of	of	ADP
ajfa-5884	484	5	the	the	DET
ajfa-5884	484	6	adoption	adoption	NOUN
ajfa-5884	484	7	of	of	ADP
ajfa-5884	484	8	international	international	ADJ
ajfa-5884	484	9	accounting	accounting	NOUN
ajfa-5884	484	10	standards	standard	NOUN
ajfa-5884	484	11	:	:	PUNCT
ajfa-5884	484	12	the	the	DET
ajfa-5884	484	13	case	case	NOUN
ajfa-5884	484	14	of	of	ADP
ajfa-5884	484	15	germany	germany	PROPN
ajfa-5884	484	16	.	.	PUNCT
ajfa-5884	485	1	review	review	NOUN
ajfa-5884	485	2	of	of	ADP
ajfa-5884	485	3	accounting	accounting	NOUN
ajfa-5884	485	4	studies	study	NOUN
ajfa-5884	485	5	,	,	PUNCT
ajfa-5884	485	6	12(4	12(4	NUM
ajfa-5884	485	7	)	)	PUNCT
ajfa-5884	485	8	,	,	PUNCT
ajfa-5884	485	9	623	623	NUM
ajfa-5884	485	10	-	-	SYM
ajfa-5884	485	11	657	657	NUM
ajfa-5884	485	12	.	.	PUNCT
ajfa-5884	486	1	http://dx.doi.org/10.1007/s11142-007-9049-9	http://dx.doi.org/10.1007/s11142-007-9049-9	PROPN
ajfa-5884	486	2	jermakowicz	jermakowicz	PROPN
ajfa-5884	486	3	,	,	PUNCT
ajfa-5884	486	4	e.	e.	PROPN
ajfa-5884	486	5	,	,	PUNCT
ajfa-5884	486	6	prather	prather	PROPN
ajfa-5884	486	7	-	-	PUNCT
ajfa-5884	486	8	kinsey	kinsey	PROPN
ajfa-5884	486	9	.	.	PUNCT
ajfa-5884	487	1	j.	j.	PROPN
ajfa-5884	487	2	,	,	PUNCT
ajfa-5884	487	3	&	&	CCONJ
ajfa-5884	487	4	wulf	wulf	PROPN
ajfa-5884	487	5	,	,	PUNCT
ajfa-5884	487	6	i.	i.	PROPN
ajfa-5884	487	7	(	(	PUNCT
ajfa-5884	487	8	2007	2007	NUM
ajfa-5884	487	9	)	)	PUNCT
ajfa-5884	487	10	.	.	PUNCT
ajfa-5884	488	1	the	the	DET
ajfa-5884	488	2	value	value	NOUN
ajfa-5884	488	3	relevance	relevance	NOUN
ajfa-5884	488	4	of	of	ADP
ajfa-5884	488	5	accounting	accounting	NOUN
ajfa-5884	488	6	income	income	NOUN
ajfa-5884	488	7	reported	report	VERB
ajfa-5884	488	8	by	by	ADP
ajfa-5884	488	9	dax-30	dax-30	NUM
ajfa-5884	488	10	german	german	ADJ
ajfa-5884	488	11	companies	company	NOUN
ajfa-5884	488	12	.	.	PUNCT
ajfa-5884	489	1	journal	journal	PROPN
ajfa-5884	489	2	of	of	ADP
ajfa-5884	489	3	international	international	ADJ
ajfa-5884	489	4	financial	financial	ADJ
ajfa-5884	489	5	management	management	NOUN
ajfa-5884	489	6	and	and	CCONJ
ajfa-5884	489	7	accounting	accounting	NOUN
ajfa-5884	489	8	,	,	PUNCT
ajfa-5884	489	9	18(3	18(3	NUM
ajfa-5884	489	10	)	)	PUNCT
ajfa-5884	489	11	.	.	PUNCT
ajfa-5884	490	1	http://dx.doi.org/10.1111/j.1467-646x.2007.01011.x	http://dx.doi.org/10.1111/j.1467-646x.2007.01011.x	ADJ
ajfa-5884	490	2	asian	asian	ADJ
ajfa-5884	490	3	journal	journal	NOUN
ajfa-5884	490	4	of	of	ADP
ajfa-5884	490	5	finance	finance	PROPN
ajfa-5884	490	6	&	&	CCONJ
ajfa-5884	490	7	accounting	accounting	PROPN
ajfa-5884	490	8	issn	issn	PROPN
ajfa-5884	490	9	1946	1946	NUM
ajfa-5884	490	10	-	-	PUNCT
ajfa-5884	490	11	052x	052x	PROPN
ajfa-5884	490	12	2014	2014	NUM
ajfa-5884	490	13	,	,	PUNCT
ajfa-5884	490	14	vol	vol	NOUN
ajfa-5884	490	15	.	.	PROPN
ajfa-5884	490	16	6	6	NUM
ajfa-5884	490	17	,	,	PUNCT
ajfa-5884	490	18	no	no	INTJ
ajfa-5884	490	19	.	.	NOUN
ajfa-5884	490	20	2	2	NUM
ajfa-5884	490	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5884	490	22	238	238	NUM
ajfa-5884	490	23	morais	morais	PROPN
ajfa-5884	490	24	i.a	i.a	PROPN
ajfa-5884	490	25	,	,	PUNCT
ajfa-5884	490	26	&	&	CCONJ
ajfa-5884	490	27	curto	curto	PROPN
ajfa-5884	490	28	j.d	j.d	PROPN
ajfa-5884	490	29	.	.	PROPN
ajfa-5884	490	30	(	(	PUNCT
ajfa-5884	490	31	2009	2009	NUM
ajfa-5884	490	32	)	)	PUNCT
ajfa-5884	490	33	.	.	PUNCT
ajfa-5884	491	1	mandatory	mandatory	ADJ
ajfa-5884	491	2	adoption	adoption	NOUN
ajfa-5884	491	3	of	of	ADP
ajfa-5884	491	4	iasb	iasb	ADJ
ajfa-5884	491	5	standards	standard	NOUN
ajfa-5884	491	6	:	:	PUNCT
ajfa-5884	491	7	value	value	NOUN
ajfa-5884	491	8	relevance	relevance	NOUN
ajfa-5884	491	9	and	and	CCONJ
ajfa-5884	491	10	country	country	NOUN
ajfa-5884	491	11	-	-	PUNCT
ajfa-5884	491	12	specific	specific	ADJ
ajfa-5884	491	13	factors	factor	NOUN
ajfa-5884	491	14	.	.	PUNCT
ajfa-5884	492	1	australian	australian	ADJ
ajfa-5884	492	2	accounting	accounting	NOUN
ajfa-5884	492	3	review	review	PROPN
ajfa-5884	492	4	,	,	PUNCT
ajfa-5884	492	5	19(2	19(2	NUM
ajfa-5884	492	6	)	)	PUNCT
ajfa-5884	492	7	,	,	PUNCT
ajfa-5884	492	8	128	128	NUM
ajfa-5884	492	9	-	-	SYM
ajfa-5884	492	10	143	143	NUM
ajfa-5884	492	11	.	.	PUNCT
ajfa-5884	493	1	nobes	nobes	PROPN
ajfa-5884	493	2	,	,	PUNCT
ajfa-5884	493	3	c.	c.	PROPN
ajfa-5884	493	4	(	(	PUNCT
ajfa-5884	493	5	2008	2008	NUM
ajfa-5884	493	6	)	)	PUNCT
ajfa-5884	493	7	.	.	PUNCT
ajfa-5884	494	1	accounting	account	VERB
ajfa-5884	494	2	classification	classification	NOUN
ajfa-5884	494	3	in	in	ADP
ajfa-5884	494	4	the	the	DET
ajfa-5884	494	5	ifrs	ifrs	PROPN
ajfa-5884	494	6	era	era	NOUN
ajfa-5884	494	7	.	.	PUNCT
ajfa-5884	495	1	australian	australian	ADJ
ajfa-5884	495	2	accounting	accounting	NOUN
ajfa-5884	495	3	review	review	NOUN
ajfa-5884	495	4	,	,	PUNCT
ajfa-5884	495	5	18(3),191	18(3),191	NUM
ajfa-5884	495	6	-	-	SYM
ajfa-5884	495	7	198	198	NUM
ajfa-5884	495	8	.	.	PUNCT
ajfa-5884	496	1	ohlson	ohlson	PROPN
ajfa-5884	496	2	,	,	PUNCT
ajfa-5884	496	3	j.a	j.a	PROPN
ajfa-5884	496	4	.	.	PROPN
ajfa-5884	496	5	(	(	PUNCT
ajfa-5884	496	6	1995	1995	NUM
ajfa-5884	496	7	)	)	PUNCT
ajfa-5884	496	8	.	.	PUNCT
ajfa-5884	497	1	earnings	earning	NOUN
ajfa-5884	497	2	,	,	PUNCT
ajfa-5884	497	3	book	book	NOUN
ajfa-5884	497	4	values	value	NOUN
ajfa-5884	497	5	,	,	PUNCT
ajfa-5884	497	6	and	and	CCONJ
ajfa-5884	497	7	dividends	dividend	NOUN
ajfa-5884	497	8	in	in	ADP
ajfa-5884	497	9	equity	equity	NOUN
ajfa-5884	497	10	valuation	valuation	NOUN
ajfa-5884	497	11	,	,	PUNCT
ajfa-5884	497	12	contemporary	contemporary	ADJ
ajfa-5884	497	13	accounting	accounting	NOUN
ajfa-5884	497	14	research	research	NOUN
ajfa-5884	497	15	,	,	PUNCT
ajfa-5884	497	16	11	11	NUM
ajfa-5884	497	17	,	,	PUNCT
ajfa-5884	497	18	661	661	NUM
ajfa-5884	497	19	-	-	SYM
ajfa-5884	497	20	687	687	NUM
ajfa-5884	497	21	.	.	PUNCT
ajfa-5884	498	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00461.x	PROPN
ajfa-5884	498	2	pope	pope	PROPN
ajfa-5884	498	3	,	,	PUNCT
ajfa-5884	498	4	p.f	p.f	PROPN
ajfa-5884	498	5	.	.	PROPN
ajfa-5884	498	6	,	,	PUNCT
ajfa-5884	498	7	&	&	CCONJ
ajfa-5884	498	8	rees	rees	PROPN
ajfa-5884	498	9	,	,	PUNCT
ajfa-5884	498	10	w.	w.	NOUN
ajfa-5884	498	11	(	(	PUNCT
ajfa-5884	498	12	1993	1993	NUM
ajfa-5884	498	13	)	)	PUNCT
ajfa-5884	498	14	.	.	PUNCT
ajfa-5884	499	1	international	international	ADJ
ajfa-5884	499	2	differences	difference	NOUN
ajfa-5884	499	3	in	in	ADP
ajfa-5884	499	4	gaap	gaap	NOUN
ajfa-5884	499	5	and	and	CCONJ
ajfa-5884	499	6	the	the	DET
ajfa-5884	499	7	pricing	pricing	NOUN
ajfa-5884	499	8	of	of	ADP
ajfa-5884	499	9	earnings	earning	NOUN
ajfa-5884	499	10	,	,	PUNCT
ajfa-5884	499	11	journal	journal	NOUN
ajfa-5884	499	12	of	of	ADP
ajfa-5884	499	13	international	international	ADJ
ajfa-5884	499	14	financial	financial	ADJ
ajfa-5884	499	15	management	management	NOUN
ajfa-5884	499	16	and	and	CCONJ
ajfa-5884	499	17	accounting	accounting	NOUN
ajfa-5884	499	18	,	,	PUNCT
ajfa-5884	499	19	4	4	NUM
ajfa-5884	499	20	,	,	PUNCT
ajfa-5884	499	21	190–219	190–219	NUM
ajfa-5884	499	22	.	.	PUNCT
ajfa-5884	499	23	http://dx.doi.org/10.1111/j.1467-646x.1992.tb00029.x	http://dx.doi.org/10.1111/j.1467-646x.1992.tb00029.x	PROPN
ajfa-5884	499	24	zeff	zeff	PROPN
ajfa-5884	499	25	,	,	PUNCT
ajfa-5884	499	26	s.a	s.a	PROPN
ajfa-5884	499	27	,	,	PUNCT
ajfa-5884	499	28	&	&	CCONJ
ajfa-5884	499	29	nobes	nobes	PROPN
ajfa-5884	499	30	,	,	PUNCT
ajfa-5884	499	31	c.w	c.w	PROPN
ajfa-5884	499	32	.	.	PROPN
ajfa-5884	499	33	(	(	PUNCT
ajfa-5884	499	34	2010	2010	NUM
ajfa-5884	499	35	)	)	PUNCT
ajfa-5884	499	36	.	.	PUNCT
ajfa-5884	500	1	commentary	commentary	NOUN
ajfa-5884	500	2	:	:	PUNCT
ajfa-5884	500	3	has	have	VERB
ajfa-5884	500	4	australia	australia	PROPN
ajfa-5884	500	5	(	(	PUNCT
ajfa-5884	500	6	or	or	CCONJ
ajfa-5884	500	7	any	any	DET
ajfa-5884	500	8	other	other	ADJ
ajfa-5884	500	9	jurisdiction	jurisdiction	NOUN
ajfa-5884	500	10	)	)	PUNCT
ajfa-5884	500	11	‘	'	PUNCT
ajfa-5884	500	12	adopted	adopt	VERB
ajfa-5884	500	13	’	'	PUNCT
ajfa-5884	500	14	ifrs	ifrs	PROPN
ajfa-5884	500	15	?	?	PUNCT
ajfa-5884	500	16	,	,	PUNCT
ajfa-5884	500	17	australian	australian	ADJ
ajfa-5884	500	18	accounting	accounting	NOUN
ajfa-5884	500	19	review	review	NOUN
ajfa-5884	500	20	,	,	PUNCT
ajfa-5884	500	21	20(2	20(2	NUM
ajfa-5884	500	22	)	)	PUNCT
ajfa-5884	500	23	,	,	PUNCT
ajfa-5884	500	24	178–184	178–184	NUM
ajfa-5884	500	25	.	.	PUNCT
ajfa-5884	501	1	http://dx.doi.org/10.1111/j.1835-2561.2010.00089.x	http://dx.doi.org/10.1111/j.1835-2561.2010.00089.x	NOUN