id	sid	tid	token	lemma	pos
ajfa-5901	1	1	microsoft	microsoft	PROPN
ajfa-5901	1	2	word	word	NOUN
ajfa-5901	1	3	5901	5901	NUM
ajfa-5901	1	4	-	-	SYM
ajfa-5901	1	5	21204	21204	NUM
ajfa-5901	1	6	-	-	PUNCT
ajfa-5901	1	7	1	1	NUM
ajfa-5901	1	8	-	-	PUNCT
ajfa-5901	1	9	sm	sm	NOUN
ajfa-5901	1	10	_	_	NOUN
ajfa-5901	1	11	1_-writer2-new.doc	1_-writer2-new.doc	NUM
ajfa-5901	1	12	asian	asian	ADJ
ajfa-5901	1	13	journal	journal	NOUN
ajfa-5901	1	14	of	of	ADP
ajfa-5901	1	15	finance	finance	PROPN
ajfa-5901	1	16	&	&	CCONJ
ajfa-5901	1	17	accounting	accounting	PROPN
ajfa-5901	1	18	issn	issn	PROPN
ajfa-5901	1	19	1946	1946	NUM
ajfa-5901	1	20	-	-	PUNCT
ajfa-5901	1	21	052x	052x	PROPN
ajfa-5901	1	22	2014	2014	NUM
ajfa-5901	1	23	,	,	PUNCT
ajfa-5901	1	24	vol	vol	NOUN
ajfa-5901	1	25	.	.	PROPN
ajfa-5901	1	26	6	6	NUM
ajfa-5901	1	27	,	,	PUNCT
ajfa-5901	1	28	no	no	INTJ
ajfa-5901	1	29	.	.	NOUN
ajfa-5901	1	30	2	2	NUM
ajfa-5901	1	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	1	32	124	124	NUM
ajfa-5901	1	33	the	the	DET
ajfa-5901	1	34	effective	effective	ADJ
ajfa-5901	1	35	factors	factor	NOUN
ajfa-5901	1	36	in	in	ADP
ajfa-5901	1	37	abnormal	abnormal	ADJ
ajfa-5901	1	38	error	error	NOUN
ajfa-5901	1	39	of	of	ADP
ajfa-5901	1	40	earnings	earning	NOUN
ajfa-5901	1	41	forecast	forecast	NOUN
ajfa-5901	1	42	-	-	PUNCT
ajfa-5901	1	43	in	in	ADP
ajfa-5901	1	44	case	case	NOUN
ajfa-5901	1	45	of	of	ADP
ajfa-5901	1	46	iran	iran	PROPN
ajfa-5901	1	47	hamid	hamid	PROPN
ajfa-5901	1	48	rasekhi	rasekhi	PROPN
ajfa-5901	1	49	supreme	supreme	PROPN
ajfa-5901	1	50	audit	audit	PROPN
ajfa-5901	1	51	curt	curt	PROPN
ajfa-5901	1	52	of	of	ADP
ajfa-5901	1	53	mashhad	mashhad	PROPN
ajfa-5901	1	54	,	,	PUNCT
ajfa-5901	1	55	iran	iran	PROPN
ajfa-5901	1	56	alireza	alireza	PROPN
ajfa-5901	1	57	azarberahman	azarberahman	PROPN
ajfa-5901	1	58	(	(	PUNCT
ajfa-5901	1	59	corresponding	corresponding	ADJ
ajfa-5901	1	60	author	author	NOUN
ajfa-5901	1	61	)	)	PUNCT
ajfa-5901	1	62	dept	dept	NOUN
ajfa-5901	1	63	.	.	PROPN
ajfa-5901	2	1	of	of	ADP
ajfa-5901	2	2	accounting	accounting	PROPN
ajfa-5901	2	3	,	,	PUNCT
ajfa-5901	2	4	islamic	islamic	PROPN
ajfa-5901	2	5	azad	azad	PROPN
ajfa-5901	2	6	university	university	PROPN
ajfa-5901	2	7	-	-	PUNCT
ajfa-5901	2	8	mashhad	mashhad	PROPN
ajfa-5901	2	9	,	,	PUNCT
ajfa-5901	2	10	iran	iran	PROPN
ajfa-5901	2	11	tel	tel	PROPN
ajfa-5901	2	12	:	:	PUNCT
ajfa-5901	2	13	+98	+98	ADJ
ajfa-5901	2	14	-	-	PUNCT
ajfa-5901	2	15	915	915	NUM
ajfa-5901	2	16	-	-	SYM
ajfa-5901	2	17	119	119	NUM
ajfa-5901	2	18	-	-	PUNCT
ajfa-5901	2	19	1929	1929	NUM
ajfa-5901	2	20	e	e	NOUN
ajfa-5901	2	21	-	-	NOUN
ajfa-5901	2	22	mail	mail	NOUN
ajfa-5901	2	23	:	:	PUNCT
ajfa-5901	2	24	a_berahman@yahoo.com	a_berahman@yahoo.com	X
ajfa-5901	3	1	jalal	jalal	PROPN
ajfa-5901	3	2	azarberahman	azarberahman	PROPN
ajfa-5901	3	3	supreme	supreme	PROPN
ajfa-5901	3	4	audit	audit	PROPN
ajfa-5901	3	5	curt	curt	PROPN
ajfa-5901	3	6	of	of	ADP
ajfa-5901	3	7	mashhad	mashhad	PROPN
ajfa-5901	3	8	,	,	PUNCT
ajfa-5901	3	9	iran	iran	PROPN
ajfa-5901	3	10	received	receive	VERB
ajfa-5901	3	11	:	:	PUNCT
ajfa-5901	3	12	july	july	PROPN
ajfa-5901	3	13	3	3	NUM
ajfa-5901	3	14	,	,	PUNCT
ajfa-5901	3	15	2014	2014	NUM
ajfa-5901	3	16	accepted	accept	VERB
ajfa-5901	3	17	:	:	PUNCT
ajfa-5901	3	18	august	august	PROPN
ajfa-5901	3	19	5	5	NUM
ajfa-5901	3	20	,	,	PUNCT
ajfa-5901	3	21	2014	2014	NUM
ajfa-5901	3	22	published	publish	VERB
ajfa-5901	3	23	:	:	PUNCT
ajfa-5901	3	24	december	december	PROPN
ajfa-5901	3	25	1	1	NUM
ajfa-5901	3	26	,	,	PUNCT
ajfa-5901	3	27	2014	2014	NUM
ajfa-5901	3	28	doi:10.5296	doi:10.5296	NOUN
ajfa-5901	3	29	/	/	SYM
ajfa-5901	3	30	ajfa.v6i2.5901	ajfa.v6i2.5901	NUM
ajfa-5901	3	31	url	url	NOUN
ajfa-5901	3	32	:	:	PUNCT
ajfa-5901	3	33	http://dx.doi.org/10.5296/	http://dx.doi.org/10.5296/	X
ajfa-5901	3	34	ajfa.v6i2.5901	ajfa.v6i2.5901	PUNCT
ajfa-5901	3	35	abstract	abstract	ADJ
ajfa-5901	3	36	purpose	purpose	NOUN
ajfa-5901	3	37	:	:	PUNCT
ajfa-5901	3	38	the	the	DET
ajfa-5901	3	39	main	main	ADJ
ajfa-5901	3	40	purpose	purpose	NOUN
ajfa-5901	3	41	of	of	ADP
ajfa-5901	3	42	this	this	DET
ajfa-5901	3	43	research	research	NOUN
ajfa-5901	3	44	is	be	AUX
ajfa-5901	3	45	to	to	PART
ajfa-5901	3	46	examine	examine	VERB
ajfa-5901	3	47	the	the	DET
ajfa-5901	3	48	effective	effective	ADJ
ajfa-5901	3	49	factors	factor	NOUN
ajfa-5901	3	50	in	in	ADP
ajfa-5901	3	51	abnormal	abnormal	ADJ
ajfa-5901	3	52	error	error	NOUN
ajfa-5901	3	53	of	of	ADP
ajfa-5901	3	54	earnings	earning	NOUN
ajfa-5901	3	55	forecast	forecast	NOUN
ajfa-5901	3	56	.	.	PUNCT
ajfa-5901	4	1	design	design	NOUN
ajfa-5901	4	2	/	/	SYM
ajfa-5901	4	3	methodology	methodology	NOUN
ajfa-5901	4	4	/	/	SYM
ajfa-5901	4	5	approach	approach	NOUN
ajfa-5901	4	6	:	:	PUNCT
ajfa-5901	4	7	this	this	DET
ajfa-5901	4	8	research	research	NOUN
ajfa-5901	4	9	is	be	AUX
ajfa-5901	4	10	an	an	DET
ajfa-5901	4	11	applied	applied	ADJ
ajfa-5901	4	12	research	research	NOUN
ajfa-5901	4	13	,	,	PUNCT
ajfa-5901	4	14	and	and	CCONJ
ajfa-5901	4	15	its	its	PRON
ajfa-5901	4	16	design	design	NOUN
ajfa-5901	4	17	is	be	AUX
ajfa-5901	4	18	semi	semi	ADJ
ajfa-5901	4	19	-	-	ADJ
ajfa-5901	4	20	empirical	empirical	ADJ
ajfa-5901	4	21	,	,	PUNCT
ajfa-5901	4	22	which	which	PRON
ajfa-5901	4	23	is	be	AUX
ajfa-5901	4	24	done	do	VERB
ajfa-5901	4	25	by	by	ADP
ajfa-5901	4	26	the	the	DET
ajfa-5901	4	27	method	method	NOUN
ajfa-5901	4	28	of	of	ADP
ajfa-5901	4	29	post	post	NOUN
ajfa-5901	4	30	-	-	NOUN
ajfa-5901	4	31	event	event	NOUN
ajfa-5901	4	32	(	(	PUNCT
ajfa-5901	4	33	past	past	ADJ
ajfa-5901	4	34	information	information	NOUN
ajfa-5901	4	35	)	)	PUNCT
ajfa-5901	4	36	.	.	PUNCT
ajfa-5901	5	1	the	the	DET
ajfa-5901	5	2	statistical	statistical	ADJ
ajfa-5901	5	3	population	population	NOUN
ajfa-5901	5	4	of	of	ADP
ajfa-5901	5	5	the	the	DET
ajfa-5901	5	6	research	research	NOUN
ajfa-5901	5	7	includes	include	VERB
ajfa-5901	5	8	all	all	DET
ajfa-5901	5	9	companies	company	NOUN
ajfa-5901	5	10	listed	list	VERB
ajfa-5901	5	11	in	in	ADP
ajfa-5901	5	12	tehran	tehran	PROPN
ajfa-5901	5	13	stock	stock	PROPN
ajfa-5901	5	14	exchange	exchange	PROPN
ajfa-5901	5	15	(	(	PUNCT
ajfa-5901	5	16	tse	tse	PROPN
ajfa-5901	5	17	)	)	PUNCT
ajfa-5901	5	18	,	,	PUNCT
ajfa-5901	5	19	and	and	CCONJ
ajfa-5901	5	20	its	its	PRON
ajfa-5901	5	21	period	period	NOUN
ajfa-5901	5	22	is	be	AUX
ajfa-5901	5	23	four	four	NUM
ajfa-5901	5	24	years	year	NOUN
ajfa-5901	5	25	,	,	PUNCT
ajfa-5901	5	26	from	from	ADP
ajfa-5901	5	27	2010	2010	NUM
ajfa-5901	5	28	to	to	ADP
ajfa-5901	5	29	2013	2013	NUM
ajfa-5901	5	30	.	.	PUNCT
ajfa-5901	6	1	to	to	PART
ajfa-5901	6	2	examine	examine	VERB
ajfa-5901	6	3	the	the	DET
ajfa-5901	6	4	hypotheses	hypothesis	NOUN
ajfa-5901	6	5	,	,	PUNCT
ajfa-5901	6	6	correlation	correlation	NOUN
ajfa-5901	6	7	analysis	analysis	NOUN
ajfa-5901	6	8	,	,	PUNCT
ajfa-5901	6	9	and	and	CCONJ
ajfa-5901	6	10	variance	variance	NOUN
ajfa-5901	6	11	analysis	analysis	NOUN
ajfa-5901	6	12	test	test	NOUN
ajfa-5901	6	13	are	be	AUX
ajfa-5901	6	14	used	use	VERB
ajfa-5901	6	15	.	.	PUNCT
ajfa-5901	7	1	findings	finding	NOUN
ajfa-5901	7	2	:	:	PUNCT
ajfa-5901	7	3	the	the	DET
ajfa-5901	7	4	results	result	NOUN
ajfa-5901	7	5	of	of	ADP
ajfa-5901	7	6	this	this	DET
ajfa-5901	7	7	research	research	NOUN
ajfa-5901	7	8	indicate	indicate	VERB
ajfa-5901	7	9	there	there	PRON
ajfa-5901	7	10	is	be	VERB
ajfa-5901	7	11	a	a	DET
ajfa-5901	7	12	meaningful	meaningful	ADJ
ajfa-5901	7	13	relationship	relationship	NOUN
ajfa-5901	7	14	between	between	ADP
ajfa-5901	7	15	the	the	DET
ajfa-5901	7	16	type	type	NOUN
ajfa-5901	7	17	of	of	ADP
ajfa-5901	7	18	industry	industry	NOUN
ajfa-5901	7	19	,	,	PUNCT
ajfa-5901	7	20	and	and	CCONJ
ajfa-5901	7	21	the	the	DET
ajfa-5901	7	22	effective	effective	ADJ
ajfa-5901	7	23	factors	factor	NOUN
ajfa-5901	7	24	in	in	ADP
ajfa-5901	7	25	abnormal	abnormal	ADJ
ajfa-5901	7	26	error	error	NOUN
ajfa-5901	7	27	of	of	ADP
ajfa-5901	7	28	earnings	earning	NOUN
ajfa-5901	7	29	forecast	forecast	NOUN
ajfa-5901	7	30	.	.	PUNCT
ajfa-5901	8	1	the	the	DET
ajfa-5901	8	2	mining	mining	NOUN
ajfa-5901	8	3	,	,	PUNCT
ajfa-5901	8	4	chemical	chemical	NOUN
ajfa-5901	8	5	materials	material	NOUN
ajfa-5901	8	6	,	,	PUNCT
ajfa-5901	8	7	petrochemical	petrochemical	NOUN
ajfa-5901	8	8	and	and	CCONJ
ajfa-5901	8	9	pharmaceutical	pharmaceutical	NOUN
ajfa-5901	8	10	industries	industry	NOUN
ajfa-5901	8	11	have	have	VERB
ajfa-5901	8	12	high	high	ADJ
ajfa-5901	8	13	abnormal	abnormal	ADJ
ajfa-5901	8	14	error	error	NOUN
ajfa-5901	8	15	of	of	ADP
ajfa-5901	8	16	earnings	earning	NOUN
ajfa-5901	8	17	forecast	forecast	NOUN
ajfa-5901	8	18	,	,	PUNCT
ajfa-5901	8	19	while	while	SCONJ
ajfa-5901	8	20	metal	metal	NOUN
ajfa-5901	8	21	industries	industry	NOUN
ajfa-5901	8	22	,	,	PUNCT
ajfa-5901	8	23	agriculture	agriculture	NOUN
ajfa-5901	8	24	,	,	PUNCT
ajfa-5901	8	25	and	and	CCONJ
ajfa-5901	8	26	animal	animal	NOUN
ajfa-5901	8	27	husbandry	husbandry	NOUN
ajfa-5901	8	28	have	have	VERB
ajfa-5901	8	29	low	low	ADJ
ajfa-5901	8	30	abnormal	abnormal	ADJ
ajfa-5901	8	31	error	error	NOUN
ajfa-5901	8	32	of	of	ADP
ajfa-5901	8	33	earnings	earning	NOUN
ajfa-5901	8	34	forecast	forecast	NOUN
ajfa-5901	8	35	.	.	PUNCT
ajfa-5901	9	1	also	also	ADV
ajfa-5901	9	2	we	we	PRON
ajfa-5901	9	3	find	find	VERB
ajfa-5901	9	4	in	in	ADP
ajfa-5901	9	5	this	this	DET
ajfa-5901	9	6	research	research	NOUN
ajfa-5901	9	7	that	that	SCONJ
ajfa-5901	9	8	there	there	PRON
ajfa-5901	9	9	is	be	VERB
ajfa-5901	9	10	a	a	DET
ajfa-5901	9	11	meaningful	meaningful	ADJ
ajfa-5901	9	12	relation	relation	NOUN
ajfa-5901	9	13	between	between	ADP
ajfa-5901	9	14	the	the	DET
ajfa-5901	9	15	firm	firm	ADJ
ajfa-5901	9	16	size	size	NOUN
ajfa-5901	9	17	,	,	PUNCT
ajfa-5901	9	18	and	and	CCONJ
ajfa-5901	9	19	the	the	DET
ajfa-5901	9	20	firm	firm	ADJ
ajfa-5901	9	21	age	age	NOUN
ajfa-5901	9	22	in	in	ADP
ajfa-5901	9	23	stock	stock	NOUN
ajfa-5901	9	24	exchange	exchange	NOUN
ajfa-5901	9	25	.	.	PUNCT
ajfa-5901	10	1	finally	finally	ADV
ajfa-5901	10	2	,	,	PUNCT
ajfa-5901	10	3	simultaneous	simultaneous	ADJ
ajfa-5901	10	4	effect	effect	NOUN
ajfa-5901	10	5	of	of	ADP
ajfa-5901	10	6	the	the	DET
ajfa-5901	10	7	three	three	NUM
ajfa-5901	10	8	factors	factor	NOUN
ajfa-5901	10	9	on	on	ADP
ajfa-5901	10	10	abnormal	abnormal	ADJ
ajfa-5901	10	11	error	error	NOUN
ajfa-5901	10	12	of	of	ADP
ajfa-5901	10	13	earnings	earning	NOUN
ajfa-5901	10	14	forecast	forecast	NOUN
ajfa-5901	10	15	was	be	AUX
ajfa-5901	10	16	examined	examine	VERB
ajfa-5901	10	17	.	.	PUNCT
ajfa-5901	11	1	keywords	keyword	NOUN
ajfa-5901	11	2	:	:	PUNCT
ajfa-5901	11	3	earning	earn	VERB
ajfa-5901	11	4	per	per	ADP
ajfa-5901	11	5	share	share	NOUN
ajfa-5901	11	6	,	,	PUNCT
ajfa-5901	11	7	abnormal	abnormal	ADJ
ajfa-5901	11	8	error	error	NOUN
ajfa-5901	11	9	of	of	ADP
ajfa-5901	11	10	earnings	earning	NOUN
ajfa-5901	11	11	forecast	forecast	NOUN
ajfa-5901	11	12	,	,	PUNCT
ajfa-5901	11	13	firm	firm	ADJ
ajfa-5901	11	14	size	size	NOUN
ajfa-5901	11	15	,	,	PUNCT
ajfa-5901	11	16	firm	firm	ADJ
ajfa-5901	11	17	age	age	NOUN
ajfa-5901	11	18	,	,	PUNCT
ajfa-5901	11	19	industry	industry	NOUN
ajfa-5901	11	20	type	type	NOUN
ajfa-5901	11	21	,	,	PUNCT
ajfa-5901	11	22	forecasted	forecast	VERB
ajfa-5901	11	23	earning	earn	VERB
ajfa-5901	11	24	per	per	ADP
ajfa-5901	11	25	share	share	NOUN
ajfa-5901	11	26	asian	asian	PROPN
ajfa-5901	11	27	journal	journal	PROPN
ajfa-5901	11	28	of	of	ADP
ajfa-5901	11	29	finance	finance	PROPN
ajfa-5901	11	30	&	&	CCONJ
ajfa-5901	11	31	accounting	accounting	PROPN
ajfa-5901	11	32	issn	issn	PROPN
ajfa-5901	11	33	1946	1946	NUM
ajfa-5901	11	34	-	-	PUNCT
ajfa-5901	11	35	052x	052x	PROPN
ajfa-5901	11	36	2014	2014	NUM
ajfa-5901	11	37	,	,	PUNCT
ajfa-5901	11	38	vol	vol	NOUN
ajfa-5901	11	39	.	.	PROPN
ajfa-5901	11	40	6	6	NUM
ajfa-5901	11	41	,	,	PUNCT
ajfa-5901	11	42	no	no	INTJ
ajfa-5901	11	43	.	.	NOUN
ajfa-5901	11	44	2	2	NUM
ajfa-5901	11	45	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	11	46	125	125	NUM
ajfa-5901	11	47	1	1	NUM
ajfa-5901	11	48	.	.	PUNCT
ajfa-5901	12	1	introduction	introduction	NOUN
ajfa-5901	12	2	decision	decision	NOUN
ajfa-5901	12	3	makers	maker	NOUN
ajfa-5901	12	4	need	need	VERB
ajfa-5901	12	5	useful	useful	ADJ
ajfa-5901	12	6	and	and	CCONJ
ajfa-5901	12	7	helpful	helpful	ADJ
ajfa-5901	12	8	information	information	NOUN
ajfa-5901	12	9	for	for	ADP
ajfa-5901	12	10	making	make	VERB
ajfa-5901	12	11	a	a	DET
ajfa-5901	12	12	correct	correct	ADJ
ajfa-5901	12	13	and	and	CCONJ
ajfa-5901	12	14	exact	exact	ADJ
ajfa-5901	12	15	decision	decision	NOUN
ajfa-5901	12	16	.	.	PUNCT
ajfa-5901	13	1	to	to	PART
ajfa-5901	13	2	do	do	VERB
ajfa-5901	13	3	so	so	ADV
ajfa-5901	13	4	,	,	PUNCT
ajfa-5901	13	5	required	require	VERB
ajfa-5901	13	6	financial	financial	ADJ
ajfa-5901	13	7	information	information	NOUN
ajfa-5901	13	8	should	should	AUX
ajfa-5901	13	9	be	be	AUX
ajfa-5901	13	10	available	available	ADJ
ajfa-5901	13	11	for	for	ADP
ajfa-5901	13	12	them	they	PRON
ajfa-5901	13	13	by	by	ADP
ajfa-5901	13	14	financial	financial	ADJ
ajfa-5901	13	15	reports	report	NOUN
ajfa-5901	13	16	of	of	ADP
ajfa-5901	13	17	firms	firm	NOUN
ajfa-5901	13	18	.	.	PUNCT
ajfa-5901	14	1	most	most	ADJ
ajfa-5901	14	2	of	of	ADP
ajfa-5901	14	3	users	user	NOUN
ajfa-5901	14	4	emphasize	emphasize	VERB
ajfa-5901	14	5	on	on	ADP
ajfa-5901	14	6	items	item	NOUN
ajfa-5901	14	7	they	they	PRON
ajfa-5901	14	8	perceive	perceive	VERB
ajfa-5901	14	9	as	as	ADP
ajfa-5901	14	10	the	the	DET
ajfa-5901	14	11	most	most	ADV
ajfa-5901	14	12	relevant	relevant	ADJ
ajfa-5901	14	13	information	information	NOUN
ajfa-5901	14	14	.	.	PUNCT
ajfa-5901	15	1	information	information	NOUN
ajfa-5901	15	2	on	on	ADP
ajfa-5901	15	3	earning	earn	VERB
ajfa-5901	15	4	per	per	ADP
ajfa-5901	15	5	share	share	NOUN
ajfa-5901	15	6	is	be	AUX
ajfa-5901	15	7	a	a	DET
ajfa-5901	15	8	scale	scale	NOUN
ajfa-5901	15	9	considered	consider	VERB
ajfa-5901	15	10	as	as	ADP
ajfa-5901	15	11	the	the	DET
ajfa-5901	15	12	most	most	ADV
ajfa-5901	15	13	relevant	relevant	ADJ
ajfa-5901	15	14	by	by	ADP
ajfa-5901	15	15	most	most	ADJ
ajfa-5901	15	16	users	user	NOUN
ajfa-5901	15	17	.	.	PUNCT
ajfa-5901	16	1	direct	direct	ADJ
ajfa-5901	16	2	and	and	CCONJ
ajfa-5901	16	3	indirect	indirect	ADJ
ajfa-5901	16	4	observations	observation	NOUN
ajfa-5901	16	5	confirm	confirm	VERB
ajfa-5901	16	6	that	that	PRON
ajfa-5901	16	7	reported	report	VERB
ajfa-5901	16	8	earning	earn	VERB
ajfa-5901	16	9	per	per	ADP
ajfa-5901	16	10	share	share	NOUN
ajfa-5901	16	11	and	and	CCONJ
ajfa-5901	16	12	forecasted	forecast	VERB
ajfa-5901	16	13	earning	earn	VERB
ajfa-5901	16	14	per	per	ADP
ajfa-5901	16	15	share	share	NOUN
ajfa-5901	16	16	have	have	VERB
ajfa-5901	16	17	direct	direct	ADJ
ajfa-5901	16	18	effect	effect	NOUN
ajfa-5901	16	19	on	on	ADP
ajfa-5901	16	20	the	the	DET
ajfa-5901	16	21	stock	stock	NOUN
ajfa-5901	16	22	market	market	NOUN
ajfa-5901	16	23	price	price	NOUN
ajfa-5901	16	24	,	,	PUNCT
ajfa-5901	16	25	and	and	CCONJ
ajfa-5901	16	26	investors	investor	NOUN
ajfa-5901	16	27	want	want	VERB
ajfa-5901	16	28	this	this	DET
ajfa-5901	16	29	information	information	NOUN
ajfa-5901	16	30	.	.	PUNCT
ajfa-5901	17	1	american	american	ADJ
ajfa-5901	17	2	financial	financial	PROPN
ajfa-5901	17	3	accounting	accounting	PROPN
ajfa-5901	17	4	standards	standards	PROPN
ajfa-5901	17	5	board	board	NOUN
ajfa-5901	17	6	(	(	PUNCT
ajfa-5901	17	7	fasb	fasb	NOUN
ajfa-5901	17	8	)	)	PUNCT
ajfa-5901	17	9	states	state	VERB
ajfa-5901	17	10	that	that	SCONJ
ajfa-5901	17	11	the	the	DET
ajfa-5901	17	12	main	main	ADJ
ajfa-5901	17	13	purpose	purpose	NOUN
ajfa-5901	17	14	of	of	ADP
ajfa-5901	17	15	financial	financial	ADJ
ajfa-5901	17	16	reporting	reporting	NOUN
ajfa-5901	17	17	for	for	ADP
ajfa-5901	17	18	business	business	NOUN
ajfa-5901	17	19	enterprises	enterprise	NOUN
ajfa-5901	17	20	is	be	AUX
ajfa-5901	17	21	to	to	PART
ajfa-5901	17	22	satisfy	satisfy	VERB
ajfa-5901	17	23	the	the	DET
ajfa-5901	17	24	informational	informational	ADJ
ajfa-5901	17	25	needs	need	NOUN
ajfa-5901	17	26	of	of	ADP
ajfa-5901	17	27	external	external	ADJ
ajfa-5901	17	28	users	user	NOUN
ajfa-5901	17	29	,	,	PUNCT
ajfa-5901	17	30	i.e.	i.e.	X
ajfa-5901	17	31	,	,	PUNCT
ajfa-5901	17	32	affording	afford	VERB
ajfa-5901	17	33	the	the	DET
ajfa-5901	17	34	information	information	NOUN
ajfa-5901	17	35	to	to	ADP
ajfa-5901	17	36	people	people	NOUN
ajfa-5901	17	37	who	who	PRON
ajfa-5901	17	38	have	have	VERB
ajfa-5901	17	39	not	not	PART
ajfa-5901	17	40	the	the	DET
ajfa-5901	17	41	necessary	necessary	ADJ
ajfa-5901	17	42	power	power	NOUN
ajfa-5901	17	43	to	to	PART
ajfa-5901	17	44	order	order	VERB
ajfa-5901	17	45	the	the	DET
ajfa-5901	17	46	firm	firm	NOUN
ajfa-5901	17	47	for	for	ADP
ajfa-5901	17	48	their	their	PRON
ajfa-5901	17	49	required	require	VERB
ajfa-5901	17	50	information	information	NOUN
ajfa-5901	17	51	,	,	PUNCT
ajfa-5901	17	52	so	so	ADV
ajfa-5901	17	53	should	should	AUX
ajfa-5901	17	54	use	use	VERB
ajfa-5901	17	55	the	the	DET
ajfa-5901	17	56	information	information	NOUN
ajfa-5901	17	57	that	that	PRON
ajfa-5901	17	58	the	the	DET
ajfa-5901	17	59	managers	manager	NOUN
ajfa-5901	17	60	afford	afford	VERB
ajfa-5901	17	61	for	for	ADP
ajfa-5901	17	62	them	they	PRON
ajfa-5901	17	63	.	.	PUNCT
ajfa-5901	18	1	the	the	DET
ajfa-5901	18	2	management	management	NOUN
ajfa-5901	18	3	of	of	ADP
ajfa-5901	18	4	business	business	NOUN
ajfa-5901	18	5	enterprise	enterprise	NOUN
ajfa-5901	18	6	is	be	AUX
ajfa-5901	18	7	bound	bind	VERB
ajfa-5901	18	8	to	to	PART
ajfa-5901	18	9	provide	provide	VERB
ajfa-5901	18	10	them	they	PRON
ajfa-5901	18	11	with	with	ADP
ajfa-5901	18	12	the	the	DET
ajfa-5901	18	13	information	information	NOUN
ajfa-5901	18	14	such	such	ADJ
ajfa-5901	18	15	as	as	SCONJ
ajfa-5901	18	16	forecasted	forecast	VERB
ajfa-5901	18	17	earning	earn	VERB
ajfa-5901	18	18	per	per	ADP
ajfa-5901	18	19	share	share	NOUN
ajfa-5901	18	20	,	,	PUNCT
ajfa-5901	18	21	as	as	ADP
ajfa-5901	18	22	an	an	DET
ajfa-5901	18	23	estimation	estimation	NOUN
ajfa-5901	18	24	of	of	ADP
ajfa-5901	18	25	the	the	DET
ajfa-5901	18	26	firm	firm	NOUN
ajfa-5901	18	27	's	's	PART
ajfa-5901	18	28	future	future	ADJ
ajfa-5901	18	29	perspective	perspective	NOUN
ajfa-5901	18	30	.	.	PUNCT
ajfa-5901	19	1	the	the	DET
ajfa-5901	19	2	correct	correct	ADJ
ajfa-5901	19	3	decision	decision	NOUN
ajfa-5901	19	4	making	make	VERB
ajfa-5901	19	5	make	make	VERB
ajfa-5901	19	6	the	the	DET
ajfa-5901	19	7	investor	investor	NOUN
ajfa-5901	19	8	to	to	PART
ajfa-5901	19	9	reach	reach	VERB
ajfa-5901	19	10	his	his	PRON
ajfa-5901	19	11	/	/	SYM
ajfa-5901	19	12	her	her	PRON
ajfa-5901	19	13	expectations	expectation	NOUN
ajfa-5901	19	14	from	from	ADP
ajfa-5901	19	15	the	the	DET
ajfa-5901	19	16	investing	investing	NOUN
ajfa-5901	19	17	,	,	PUNCT
ajfa-5901	19	18	and	and	CCONJ
ajfa-5901	19	19	the	the	DET
ajfa-5901	19	20	firm	firm	NOUN
ajfa-5901	19	21	can	can	AUX
ajfa-5901	19	22	attract	attract	VERB
ajfa-5901	19	23	the	the	DET
ajfa-5901	19	24	trust	trust	NOUN
ajfa-5901	19	25	of	of	ADP
ajfa-5901	19	26	the	the	DET
ajfa-5901	19	27	user	user	NOUN
ajfa-5901	19	28	by	by	ADP
ajfa-5901	19	29	providing	provide	VERB
ajfa-5901	19	30	the	the	DET
ajfa-5901	19	31	correct	correct	ADJ
ajfa-5901	19	32	information	information	NOUN
ajfa-5901	19	33	.	.	PUNCT
ajfa-5901	20	1	the	the	DET
ajfa-5901	20	2	researches	research	NOUN
ajfa-5901	20	3	indicate	indicate	VERB
ajfa-5901	20	4	that	that	SCONJ
ajfa-5901	20	5	forecasts	forecast	NOUN
ajfa-5901	20	6	about	about	ADP
ajfa-5901	20	7	the	the	DET
ajfa-5901	20	8	earning	earning	NOUN
ajfa-5901	20	9	per	per	ADP
ajfa-5901	20	10	share	share	NOUN
ajfa-5901	20	11	have	have	VERB
ajfa-5901	20	12	information	information	NOUN
ajfa-5901	20	13	content	content	NOUN
ajfa-5901	20	14	(	(	PUNCT
ajfa-5901	20	15	ball	ball	NOUN
ajfa-5901	20	16	&	&	CCONJ
ajfa-5901	20	17	brown-1968	brown-1968	NOUN
ajfa-5901	20	18	,	,	PUNCT
ajfa-5901	20	19	beaver-1968	beaver-1968	NOUN
ajfa-5901	20	20	)	)	PUNCT
ajfa-5901	20	21	.	.	PUNCT
ajfa-5901	21	1	but	but	CCONJ
ajfa-5901	21	2	if	if	SCONJ
ajfa-5901	21	3	the	the	DET
ajfa-5901	21	4	management	management	NOUN
ajfa-5901	21	5	does	do	AUX
ajfa-5901	21	6	not	not	PART
ajfa-5901	21	7	provide	provide	VERB
ajfa-5901	21	8	the	the	DET
ajfa-5901	21	9	investors	investor	NOUN
ajfa-5901	21	10	by	by	ADP
ajfa-5901	21	11	such	such	ADJ
ajfa-5901	21	12	information	information	NOUN
ajfa-5901	21	13	,	,	PUNCT
ajfa-5901	21	14	they	they	PRON
ajfa-5901	21	15	should	should	AUX
ajfa-5901	21	16	do	do	VERB
ajfa-5901	21	17	it	it	PRON
ajfa-5901	21	18	themselves	themselves	PRON
ajfa-5901	21	19	,	,	PUNCT
ajfa-5901	21	20	or	or	CCONJ
ajfa-5901	21	21	ask	ask	VERB
ajfa-5901	21	22	for	for	ADP
ajfa-5901	21	23	the	the	DET
ajfa-5901	21	24	help	help	NOUN
ajfa-5901	21	25	of	of	ADP
ajfa-5901	21	26	financial	financial	ADJ
ajfa-5901	21	27	analysts	analyst	NOUN
ajfa-5901	21	28	.	.	PUNCT
ajfa-5901	22	1	the	the	DET
ajfa-5901	22	2	accuracy	accuracy	NOUN
ajfa-5901	22	3	of	of	ADP
ajfa-5901	22	4	earning	earn	VERB
ajfa-5901	22	5	forecast	forecast	NOUN
ajfa-5901	22	6	depends	depend	VERB
ajfa-5901	22	7	on	on	ADP
ajfa-5901	22	8	the	the	DET
ajfa-5901	22	9	type	type	NOUN
ajfa-5901	22	10	of	of	ADP
ajfa-5901	22	11	information	information	NOUN
ajfa-5901	22	12	resources	resource	NOUN
ajfa-5901	22	13	.	.	PUNCT
ajfa-5901	23	1	the	the	DET
ajfa-5901	23	2	resource	resource	NOUN
ajfa-5901	23	3	which	which	PRON
ajfa-5901	23	4	leads	lead	VERB
ajfa-5901	23	5	to	to	ADP
ajfa-5901	23	6	less	less	ADJ
ajfa-5901	23	7	mistakes	mistake	NOUN
ajfa-5901	23	8	,	,	PUNCT
ajfa-5901	23	9	i.e.	i.e.	X
ajfa-5901	23	10	,	,	PUNCT
ajfa-5901	23	11	its	its	PRON
ajfa-5901	23	12	forecast	forecast	NOUN
ajfa-5901	23	13	is	be	AUX
ajfa-5901	23	14	closer	close	ADJ
ajfa-5901	23	15	to	to	ADP
ajfa-5901	23	16	the	the	DET
ajfa-5901	23	17	reality	reality	NOUN
ajfa-5901	23	18	,	,	PUNCT
ajfa-5901	23	19	would	would	AUX
ajfa-5901	23	20	be	be	AUX
ajfa-5901	23	21	more	more	ADV
ajfa-5901	23	22	accurate	accurate	ADJ
ajfa-5901	23	23	.	.	PUNCT
ajfa-5901	24	1	many	many	ADJ
ajfa-5901	24	2	studies	study	NOUN
ajfa-5901	24	3	have	have	AUX
ajfa-5901	24	4	performed	perform	VERB
ajfa-5901	24	5	to	to	PART
ajfa-5901	24	6	compare	compare	VERB
ajfa-5901	24	7	the	the	DET
ajfa-5901	24	8	accuracy	accuracy	NOUN
ajfa-5901	24	9	of	of	ADP
ajfa-5901	24	10	earning	earn	VERB
ajfa-5901	24	11	forecasts	forecast	NOUN
ajfa-5901	24	12	by	by	ADP
ajfa-5901	24	13	managers	manager	NOUN
ajfa-5901	24	14	,	,	PUNCT
ajfa-5901	24	15	or	or	CCONJ
ajfa-5901	24	16	by	by	ADP
ajfa-5901	24	17	analysts	analyst	NOUN
ajfa-5901	24	18	with	with	ADP
ajfa-5901	24	19	time	time	NOUN
ajfa-5901	24	20	series	series	PROPN
ajfa-5901	24	21	models	model	NOUN
ajfa-5901	24	22	(	(	PUNCT
ajfa-5901	24	23	ruland-1978	ruland-1978	ADJ
ajfa-5901	24	24	,	,	PUNCT
ajfa-5901	24	25	emhof-1978	emhof-1978	NOUN
ajfa-5901	24	26	)	)	PUNCT
ajfa-5901	24	27	.	.	PUNCT
ajfa-5901	25	1	the	the	DET
ajfa-5901	25	2	results	result	NOUN
ajfa-5901	25	3	indicate	indicate	VERB
ajfa-5901	25	4	that	that	SCONJ
ajfa-5901	25	5	the	the	DET
ajfa-5901	25	6	managers	manager	NOUN
ajfa-5901	25	7	'	'	PART
ajfa-5901	25	8	or	or	CCONJ
ajfa-5901	25	9	analysts	analyst	NOUN
ajfa-5901	25	10	'	'	PART
ajfa-5901	25	11	forecasts	forecast	NOUN
ajfa-5901	25	12	are	be	AUX
ajfa-5901	25	13	more	more	ADV
ajfa-5901	25	14	accurate	accurate	ADJ
ajfa-5901	25	15	than	than	ADP
ajfa-5901	25	16	time	time	NOUN
ajfa-5901	25	17	series	series	NOUN
ajfa-5901	25	18	models	model	NOUN
ajfa-5901	25	19	,	,	PUNCT
ajfa-5901	25	20	but	but	CCONJ
ajfa-5901	25	21	in	in	ADP
ajfa-5901	25	22	long	long	ADJ
ajfa-5901	25	23	term	term	NOUN
ajfa-5901	25	24	it	it	PRON
ajfa-5901	25	25	would	would	AUX
ajfa-5901	25	26	be	be	AUX
ajfa-5901	25	27	inversed	inverse	VERB
ajfa-5901	25	28	.	.	PUNCT
ajfa-5901	26	1	doing	do	VERB
ajfa-5901	26	2	such	such	ADJ
ajfa-5901	26	3	researches	research	NOUN
ajfa-5901	26	4	confirms	confirm	VERB
ajfa-5901	26	5	the	the	DET
ajfa-5901	26	6	importance	importance	NOUN
ajfa-5901	26	7	of	of	ADP
ajfa-5901	26	8	the	the	DET
ajfa-5901	26	9	issue	issue	NOUN
ajfa-5901	26	10	.	.	PUNCT
ajfa-5901	27	1	according	accord	VERB
ajfa-5901	27	2	to	to	ADP
ajfa-5901	27	3	article	article	NOUN
ajfa-5901	27	4	5	5	NUM
ajfa-5901	27	5	of	of	ADP
ajfa-5901	27	6	regulations	regulation	NOUN
ajfa-5901	27	7	on	on	ADP
ajfa-5901	27	8	disclosure	disclosure	NOUN
ajfa-5901	27	9	of	of	ADP
ajfa-5901	27	10	information	information	NOUN
ajfa-5901	27	11	by	by	ADP
ajfa-5901	27	12	the	the	DET
ajfa-5901	27	13	companies	company	NOUN
ajfa-5901	27	14	registered	register	VERB
ajfa-5901	27	15	in	in	ADP
ajfa-5901	27	16	the	the	DET
ajfa-5901	27	17	tehran	tehran	PROPN
ajfa-5901	27	18	stock	stock	PROPN
ajfa-5901	27	19	exchange	exchange	PROPN
ajfa-5901	27	20	,	,	PUNCT
ajfa-5901	27	21	the	the	DET
ajfa-5901	27	22	firms	firm	NOUN
ajfa-5901	27	23	are	be	AUX
ajfa-5901	27	24	bound	bind	VERB
ajfa-5901	27	25	to	to	PART
ajfa-5901	27	26	publish	publish	VERB
ajfa-5901	27	27	the	the	DET
ajfa-5901	27	28	earning	earning	NOUN
ajfa-5901	27	29	per	per	ADP
ajfa-5901	27	30	share	share	NOUN
ajfa-5901	27	31	forecast	forecast	NOUN
ajfa-5901	27	32	every	every	DET
ajfa-5901	27	33	three	three	NUM
ajfa-5901	27	34	months	month	NOUN
ajfa-5901	27	35	to	to	ADP
ajfa-5901	27	36	the	the	DET
ajfa-5901	27	37	public	public	NOUN
ajfa-5901	27	38	,	,	PUNCT
ajfa-5901	27	39	at	at	ADP
ajfa-5901	27	40	most	most	ADV
ajfa-5901	27	41	20	20	NUM
ajfa-5901	27	42	days	day	NOUN
ajfa-5901	27	43	after	after	ADP
ajfa-5901	27	44	the	the	DET
ajfa-5901	27	45	end	end	NOUN
ajfa-5901	27	46	of	of	ADP
ajfa-5901	27	47	three	three	NUM
ajfa-5901	27	48	months	month	NOUN
ajfa-5901	27	49	period	period	NOUN
ajfa-5901	27	50	.	.	PUNCT
ajfa-5901	28	1	this	this	DET
ajfa-5901	28	2	research	research	NOUN
ajfa-5901	28	3	tries	try	VERB
ajfa-5901	28	4	to	to	PART
ajfa-5901	28	5	introduce	introduce	VERB
ajfa-5901	28	6	some	some	PRON
ajfa-5901	28	7	of	of	ADP
ajfa-5901	28	8	the	the	DET
ajfa-5901	28	9	factors	factor	NOUN
ajfa-5901	28	10	may	may	AUX
ajfa-5901	28	11	be	be	AUX
ajfa-5901	28	12	effective	effective	ADJ
ajfa-5901	28	13	in	in	ADP
ajfa-5901	28	14	reducing	reduce	VERB
ajfa-5901	28	15	the	the	DET
ajfa-5901	28	16	error	error	NOUN
ajfa-5901	28	17	of	of	ADP
ajfa-5901	28	18	earning	earn	VERB
ajfa-5901	28	19	forecasts	forecast	NOUN
ajfa-5901	28	20	to	to	ADP
ajfa-5901	28	21	the	the	DET
ajfa-5901	28	22	investors	investor	NOUN
ajfa-5901	28	23	in	in	ADP
ajfa-5901	28	24	order	order	NOUN
ajfa-5901	28	25	to	to	PART
ajfa-5901	28	26	help	help	VERB
ajfa-5901	28	27	them	they	PRON
ajfa-5901	28	28	choose	choose	VERB
ajfa-5901	28	29	the	the	DET
ajfa-5901	28	30	firms	firm	NOUN
ajfa-5901	28	31	with	with	ADP
ajfa-5901	28	32	more	more	ADV
ajfa-5901	28	33	accurate	accurate	ADJ
ajfa-5901	28	34	earning	earning	NOUN
ajfa-5901	28	35	forecast	forecast	NOUN
ajfa-5901	28	36	when	when	SCONJ
ajfa-5901	28	37	buying	buy	VERB
ajfa-5901	28	38	the	the	DET
ajfa-5901	28	39	stocks	stock	NOUN
ajfa-5901	28	40	of	of	ADP
ajfa-5901	28	41	firms	firm	NOUN
ajfa-5901	28	42	.	.	PUNCT
ajfa-5901	29	1	1.1	1.1	NUM
ajfa-5901	29	2	review	review	NOUN
ajfa-5901	29	3	of	of	ADP
ajfa-5901	29	4	the	the	DET
ajfa-5901	29	5	regulations	regulation	NOUN
ajfa-5901	29	6	on	on	ADP
ajfa-5901	29	7	earning	earn	VERB
ajfa-5901	29	8	forecast	forecast	NOUN
ajfa-5901	29	9	majority	majority	NOUN
ajfa-5901	29	10	shareholders	shareholder	NOUN
ajfa-5901	29	11	have	have	VERB
ajfa-5901	29	12	access	access	NOUN
ajfa-5901	29	13	to	to	ADP
ajfa-5901	29	14	much	much	ADJ
ajfa-5901	29	15	information	information	NOUN
ajfa-5901	29	16	,	,	PUNCT
ajfa-5901	29	17	and	and	CCONJ
ajfa-5901	29	18	even	even	ADV
ajfa-5901	29	19	expect	expect	VERB
ajfa-5901	29	20	to	to	PART
ajfa-5901	29	21	receive	receive	VERB
ajfa-5901	29	22	the	the	DET
ajfa-5901	29	23	information	information	NOUN
ajfa-5901	29	24	out	out	ADP
ajfa-5901	29	25	of	of	ADP
ajfa-5901	29	26	access	access	NOUN
ajfa-5901	29	27	of	of	ADP
ajfa-5901	29	28	minority	minority	NOUN
ajfa-5901	29	29	shareholders	shareholder	NOUN
ajfa-5901	29	30	.	.	PUNCT
ajfa-5901	30	1	minority	minority	NOUN
ajfa-5901	30	2	shareholders	shareholder	NOUN
ajfa-5901	30	3	should	should	AUX
ajfa-5901	30	4	be	be	AUX
ajfa-5901	30	5	relied	rely	VERB
ajfa-5901	30	6	on	on	ADP
ajfa-5901	30	7	agents	agent	NOUN
ajfa-5901	30	8	.	.	PUNCT
ajfa-5901	31	1	u.s	u.s	PROPN
ajfa-5901	31	2	.	.	PROPN
ajfa-5901	31	3	securities	securities	PROPN
ajfa-5901	31	4	and	and	CCONJ
ajfa-5901	31	5	exchange	exchange	PROPN
ajfa-5901	31	6	commission	commission	PROPN
ajfa-5901	31	7	(	(	PUNCT
ajfa-5901	31	8	sec	sec	PROPN
ajfa-5901	31	9	)	)	PUNCT
ajfa-5901	31	10	permanently	permanently	ADV
ajfa-5901	31	11	encourages	encourage	VERB
ajfa-5901	31	12	the	the	DET
ajfa-5901	31	13	companies	company	NOUN
ajfa-5901	31	14	to	to	PART
ajfa-5901	31	15	disclose	disclose	VERB
ajfa-5901	31	16	more	more	ADJ
ajfa-5901	31	17	information	information	NOUN
ajfa-5901	31	18	for	for	ADP
ajfa-5901	31	19	the	the	DET
ajfa-5901	31	20	welfare	welfare	NOUN
ajfa-5901	31	21	of	of	ADP
ajfa-5901	31	22	minority	minority	NOUN
ajfa-5901	31	23	shareholders	shareholder	NOUN
ajfa-5901	31	24	.	.	PUNCT
ajfa-5901	32	1	in	in	ADP
ajfa-5901	32	2	early	early	ADJ
ajfa-5901	32	3	1973	1973	NUM
ajfa-5901	32	4	,	,	PUNCT
ajfa-5901	32	5	the	the	DET
ajfa-5901	32	6	securities	securities	PROPN
ajfa-5901	32	7	and	and	CCONJ
ajfa-5901	32	8	exchange	exchange	PROPN
ajfa-5901	32	9	commission	commission	PROPN
ajfa-5901	32	10	announced	announce	VERB
ajfa-5901	32	11	that	that	SCONJ
ajfa-5901	32	12	for	for	ADP
ajfa-5901	32	13	the	the	DET
ajfa-5901	32	14	first	first	ADJ
ajfa-5901	32	15	time	time	NOUN
ajfa-5901	32	16	the	the	DET
ajfa-5901	32	17	companies	company	NOUN
ajfa-5901	32	18	registered	register	VERB
ajfa-5901	32	19	in	in	ADP
ajfa-5901	32	20	the	the	DET
ajfa-5901	32	21	stock	stock	NOUN
ajfa-5901	32	22	exchange	exchange	NOUN
ajfa-5901	32	23	would	would	AUX
ajfa-5901	32	24	have	have	VERB
ajfa-5901	32	25	the	the	DET
ajfa-5901	32	26	permission	permission	NOUN
ajfa-5901	32	27	to	to	PART
ajfa-5901	32	28	disclose	disclose	VERB
ajfa-5901	32	29	the	the	DET
ajfa-5901	32	30	earning	earning	NOUN
ajfa-5901	32	31	forecasts	forecast	NOUN
ajfa-5901	32	32	.	.	PUNCT
ajfa-5901	33	1	the	the	DET
ajfa-5901	33	2	next	next	ADJ
ajfa-5901	33	3	plan	plan	NOUN
ajfa-5901	33	4	was	be	AUX
ajfa-5901	33	5	proposed	propose	VERB
ajfa-5901	33	6	in	in	ADP
ajfa-5901	33	7	1975	1975	NUM
ajfa-5901	33	8	.	.	PUNCT
ajfa-5901	34	1	in	in	ADP
ajfa-5901	34	2	this	this	DET
ajfa-5901	34	3	plan	plan	NOUN
ajfa-5901	34	4	,	,	PUNCT
ajfa-5901	34	5	the	the	DET
ajfa-5901	34	6	companies	company	NOUN
ajfa-5901	34	7	were	be	AUX
ajfa-5901	34	8	obliged	oblige	VERB
ajfa-5901	34	9	to	to	ADP
ajfa-5901	34	10	asian	asian	ADJ
ajfa-5901	34	11	journal	journal	PROPN
ajfa-5901	34	12	of	of	ADP
ajfa-5901	34	13	finance	finance	PROPN
ajfa-5901	34	14	&	&	CCONJ
ajfa-5901	34	15	accounting	accounting	PROPN
ajfa-5901	34	16	issn	issn	PROPN
ajfa-5901	34	17	1946	1946	NUM
ajfa-5901	34	18	-	-	PUNCT
ajfa-5901	34	19	052x	052x	PROPN
ajfa-5901	34	20	2014	2014	NUM
ajfa-5901	34	21	,	,	PUNCT
ajfa-5901	34	22	vol	vol	NOUN
ajfa-5901	34	23	.	.	PROPN
ajfa-5901	34	24	6	6	NUM
ajfa-5901	34	25	,	,	PUNCT
ajfa-5901	34	26	no	no	INTJ
ajfa-5901	34	27	.	.	NOUN
ajfa-5901	34	28	2	2	NUM
ajfa-5901	34	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	34	30	126	126	NUM
ajfa-5901	34	31	publish	publish	VERB
ajfa-5901	34	32	the	the	DET
ajfa-5901	34	33	forecasts	forecast	NOUN
ajfa-5901	34	34	information	information	NOUN
ajfa-5901	34	35	along	along	ADP
ajfa-5901	34	36	with	with	ADP
ajfa-5901	34	37	financial	financial	ADJ
ajfa-5901	34	38	reports	report	NOUN
ajfa-5901	34	39	.	.	PUNCT
ajfa-5901	35	1	these	these	DET
ajfa-5901	35	2	obligations	obligation	NOUN
ajfa-5901	35	3	cause	cause	VERB
ajfa-5901	35	4	the	the	DET
ajfa-5901	35	5	management	management	NOUN
ajfa-5901	35	6	information	information	NOUN
ajfa-5901	35	7	to	to	PART
ajfa-5901	35	8	be	be	AUX
ajfa-5901	35	9	almost	almost	ADV
ajfa-5901	35	10	equal	equal	ADJ
ajfa-5901	35	11	to	to	ADP
ajfa-5901	35	12	information	information	NOUN
ajfa-5901	35	13	the	the	DET
ajfa-5901	35	14	public	public	NOUN
ajfa-5901	35	15	has	have	VERB
ajfa-5901	35	16	.	.	PUNCT
ajfa-5901	36	1	in	in	ADP
ajfa-5901	36	2	april	april	PROPN
ajfa-5901	36	3	1976	1976	NUM
ajfa-5901	36	4	the	the	DET
ajfa-5901	36	5	proposal	proposal	NOUN
ajfa-5901	36	6	of	of	ADP
ajfa-5901	36	7	the	the	DET
ajfa-5901	36	8	securities	securities	PROPN
ajfa-5901	36	9	and	and	CCONJ
ajfa-5901	36	10	exchange	exchange	PROPN
ajfa-5901	36	11	commission	commission	PROPN
ajfa-5901	36	12	war	war	NOUN
ajfa-5901	36	13	removed	remove	VERB
ajfa-5901	36	14	for	for	ADP
ajfa-5901	36	15	the	the	DET
ajfa-5901	36	16	large	large	ADJ
ajfa-5901	36	17	resistance	resistance	NOUN
ajfa-5901	36	18	.	.	PUNCT
ajfa-5901	37	1	in	in	ADP
ajfa-5901	37	2	the	the	DET
ajfa-5901	37	3	lack	lack	NOUN
ajfa-5901	37	4	of	of	ADP
ajfa-5901	37	5	earning	earn	VERB
ajfa-5901	37	6	forecast	forecast	NOUN
ajfa-5901	37	7	disclosure	disclosure	NOUN
ajfa-5901	37	8	by	by	ADP
ajfa-5901	37	9	managements	management	NOUN
ajfa-5901	37	10	,	,	PUNCT
ajfa-5901	37	11	the	the	DET
ajfa-5901	37	12	minority	minority	NOUN
ajfa-5901	37	13	shareholders	shareholder	NOUN
ajfa-5901	37	14	always	always	ADV
ajfa-5901	37	15	rely	rely	VERB
ajfa-5901	37	16	on	on	ADP
ajfa-5901	37	17	the	the	DET
ajfa-5901	37	18	professional	professional	ADJ
ajfa-5901	37	19	analysts	analyst	NOUN
ajfa-5901	37	20	.	.	PUNCT
ajfa-5901	38	1	tehran	tehran	PROPN
ajfa-5901	38	2	stock	stock	PROPN
ajfa-5901	38	3	exchange	exchange	PROPN
ajfa-5901	38	4	considered	consider	VERB
ajfa-5901	38	5	as	as	ADP
ajfa-5901	38	6	the	the	DET
ajfa-5901	38	7	main	main	ADJ
ajfa-5901	38	8	and	and	CCONJ
ajfa-5901	38	9	most	most	ADV
ajfa-5901	38	10	important	important	ADJ
ajfa-5901	38	11	center	center	NOUN
ajfa-5901	38	12	in	in	ADP
ajfa-5901	38	13	iran	iran	PROPN
ajfa-5901	38	14	for	for	ADP
ajfa-5901	38	15	capital	capital	NOUN
ajfa-5901	38	16	exchange	exchange	NOUN
ajfa-5901	38	17	and	and	CCONJ
ajfa-5901	38	18	established	establish	VERB
ajfa-5901	38	19	in	in	ADP
ajfa-5901	38	20	1966	1966	NUM
ajfa-5901	38	21	is	be	AUX
ajfa-5901	38	22	bound	bind	VERB
ajfa-5901	38	23	to	to	PART
ajfa-5901	38	24	give	give	VERB
ajfa-5901	38	25	this	this	DET
ajfa-5901	38	26	information	information	NOUN
ajfa-5901	38	27	to	to	ADP
ajfa-5901	38	28	the	the	DET
ajfa-5901	38	29	organization	organization	NOUN
ajfa-5901	38	30	:	:	PUNCT
ajfa-5901	38	31	a.	a.	NOUN
ajfa-5901	38	32	the	the	DET
ajfa-5901	38	33	annual	annual	ADJ
ajfa-5901	38	34	audited	audit	VERB
ajfa-5901	38	35	financial	financial	ADJ
ajfa-5901	38	36	statements	statement	NOUN
ajfa-5901	38	37	and	and	CCONJ
ajfa-5901	38	38	reports	report	NOUN
ajfa-5901	38	39	,	,	PUNCT
ajfa-5901	38	40	and	and	CCONJ
ajfa-5901	38	41	the	the	DET
ajfa-5901	38	42	summary	summary	NOUN
ajfa-5901	38	43	of	of	ADP
ajfa-5901	38	44	annual	annual	ADJ
ajfa-5901	38	45	statement	statement	NOUN
ajfa-5901	38	46	of	of	ADP
ajfa-5901	38	47	the	the	DET
ajfa-5901	38	48	agent	agent	NOUN
ajfa-5901	38	49	activity	activity	NOUN
ajfa-5901	38	50	which	which	PRON
ajfa-5901	38	51	is	be	AUX
ajfa-5901	38	52	confirmed	confirm	VERB
ajfa-5901	38	53	by	by	ADP
ajfa-5901	38	54	reliable	reliable	ADJ
ajfa-5901	38	55	auditor	auditor	NOUN
ajfa-5901	38	56	of	of	ADP
ajfa-5901	38	57	the	the	DET
ajfa-5901	38	58	stock	stock	NOUN
ajfa-5901	38	59	exchange	exchange	NOUN
ajfa-5901	38	60	at	at	ADP
ajfa-5901	38	61	most	most	ADV
ajfa-5901	38	62	four	four	NUM
ajfa-5901	38	63	months	month	NOUN
ajfa-5901	38	64	after	after	ADP
ajfa-5901	38	65	the	the	DET
ajfa-5901	38	66	end	end	NOUN
ajfa-5901	38	67	of	of	ADP
ajfa-5901	38	68	financial	financial	ADJ
ajfa-5901	38	69	year	year	NOUN
ajfa-5901	38	70	.	.	PUNCT
ajfa-5901	39	1	b.	b.	PROPN
ajfa-5901	39	2	any	any	DET
ajfa-5901	39	3	kind	kind	NOUN
ajfa-5901	39	4	of	of	ADP
ajfa-5901	39	5	change	change	NOUN
ajfa-5901	39	6	in	in	ADP
ajfa-5901	39	7	announced	announce	VERB
ajfa-5901	39	8	conditions	condition	NOUN
ajfa-5901	39	9	to	to	ADP
ajfa-5901	39	10	the	the	DET
ajfa-5901	39	11	organization	organization	NOUN
ajfa-5901	39	12	for	for	ADP
ajfa-5901	39	13	the	the	DET
ajfa-5901	39	14	license	license	NOUN
ajfa-5901	39	15	.	.	PUNCT
ajfa-5901	40	1	c.	c.	NOUN
ajfa-5901	40	2	other	other	ADJ
ajfa-5901	40	3	documents	document	NOUN
ajfa-5901	40	4	and	and	CCONJ
ajfa-5901	40	5	information	information	NOUN
ajfa-5901	40	6	requested	request	VERB
ajfa-5901	40	7	by	by	ADP
ajfa-5901	40	8	the	the	DET
ajfa-5901	40	9	organization	organization	NOUN
ajfa-5901	40	10	,	,	PUNCT
ajfa-5901	40	11	and	and	CCONJ
ajfa-5901	40	12	all	all	DET
ajfa-5901	40	13	the	the	DET
ajfa-5901	40	14	reports	report	NOUN
ajfa-5901	40	15	mentioned	mention	VERB
ajfa-5901	40	16	in	in	ADP
ajfa-5901	40	17	the	the	DET
ajfa-5901	40	18	enacted	enact	VERB
ajfa-5901	40	19	regulations	regulation	NOUN
ajfa-5901	40	20	in	in	ADP
ajfa-5901	40	21	the	the	DET
ajfa-5901	40	22	context	context	NOUN
ajfa-5901	40	23	of	of	ADP
ajfa-5901	40	24	pertinent	pertinent	ADJ
ajfa-5901	40	25	rules	rule	NOUN
ajfa-5901	40	26	.	.	PUNCT
ajfa-5901	41	1	this	this	DET
ajfa-5901	41	2	process	process	NOUN
ajfa-5901	41	3	continued	continue	VERB
ajfa-5901	41	4	till	till	SCONJ
ajfa-5901	41	5	1979	1979	NUM
ajfa-5901	41	6	,	,	PUNCT
ajfa-5901	41	7	and	and	CCONJ
ajfa-5901	41	8	after	after	ADP
ajfa-5901	41	9	that	that	PRON
ajfa-5901	41	10	the	the	DET
ajfa-5901	41	11	stock	stock	NOUN
ajfa-5901	41	12	exchange	exchange	NOUN
ajfa-5901	41	13	was	be	AUX
ajfa-5901	41	14	almost	almost	ADV
ajfa-5901	41	15	suspended	suspend	VERB
ajfa-5901	41	16	.	.	PUNCT
ajfa-5901	42	1	from	from	ADP
ajfa-5901	42	2	1991	1991	NUM
ajfa-5901	42	3	to	to	ADP
ajfa-5901	42	4	1996	1996	NUM
ajfa-5901	42	5	the	the	DET
ajfa-5901	42	6	monthly	monthly	ADJ
ajfa-5901	42	7	statistics	statistic	NOUN
ajfa-5901	42	8	for	for	ADP
ajfa-5901	42	9	production	production	NOUN
ajfa-5901	42	10	and	and	CCONJ
ajfa-5901	42	11	sale	sale	NOUN
ajfa-5901	42	12	,	,	PUNCT
ajfa-5901	42	13	sale	sale	NOUN
ajfa-5901	42	14	forecast	forecast	NOUN
ajfa-5901	42	15	,	,	PUNCT
ajfa-5901	42	16	annual	annual	ADJ
ajfa-5901	42	17	sale	sale	NOUN
ajfa-5901	42	18	,	,	PUNCT
ajfa-5901	42	19	and	and	CCONJ
ajfa-5901	42	20	the	the	DET
ajfa-5901	42	21	real	real	ADJ
ajfa-5901	42	22	statistics	statistic	NOUN
ajfa-5901	42	23	for	for	ADP
ajfa-5901	42	24	production	production	NOUN
ajfa-5901	42	25	and	and	CCONJ
ajfa-5901	42	26	sale	sale	NOUN
ajfa-5901	42	27	of	of	ADP
ajfa-5901	42	28	the	the	DET
ajfa-5901	42	29	previous	previous	ADJ
ajfa-5901	42	30	year	year	NOUN
ajfa-5901	42	31	were	be	AUX
ajfa-5901	42	32	considered	consider	VERB
ajfa-5901	42	33	as	as	ADP
ajfa-5901	42	34	the	the	DET
ajfa-5901	42	35	basis	basis	NOUN
ajfa-5901	42	36	for	for	ADP
ajfa-5901	42	37	pricing	pricing	NOUN
ajfa-5901	42	38	and	and	CCONJ
ajfa-5901	42	39	the	the	DET
ajfa-5901	42	40	useful	useful	ADJ
ajfa-5901	42	41	information	information	NOUN
ajfa-5901	42	42	for	for	ADP
ajfa-5901	42	43	the	the	DET
ajfa-5901	42	44	investors	investor	NOUN
ajfa-5901	42	45	'	'	PART
ajfa-5901	42	46	decision	decision	NOUN
ajfa-5901	42	47	makings	making	NOUN
ajfa-5901	42	48	.	.	PUNCT
ajfa-5901	43	1	in	in	ADP
ajfa-5901	43	2	1997	1997	NUM
ajfa-5901	43	3	,	,	PUNCT
ajfa-5901	43	4	according	accord	VERB
ajfa-5901	43	5	to	to	ADP
ajfa-5901	43	6	a	a	DET
ajfa-5901	43	7	circular	circular	ADJ
ajfa-5901	43	8	,	,	PUNCT
ajfa-5901	43	9	tehran	tehran	PROPN
ajfa-5901	43	10	stock	stock	PROPN
ajfa-5901	43	11	exchange	exchange	PROPN
ajfa-5901	43	12	bound	bind	VERB
ajfa-5901	43	13	the	the	DET
ajfa-5901	43	14	companies	company	NOUN
ajfa-5901	43	15	to	to	PART
ajfa-5901	43	16	announce	announce	VERB
ajfa-5901	43	17	also	also	ADV
ajfa-5901	43	18	the	the	DET
ajfa-5901	43	19	real	real	ADJ
ajfa-5901	43	20	quarterly	quarterly	ADJ
ajfa-5901	43	21	earning	earn	VERB
ajfa-5901	43	22	per	per	ADP
ajfa-5901	43	23	share	share	NOUN
ajfa-5901	43	24	,	,	PUNCT
ajfa-5901	43	25	and	and	CCONJ
ajfa-5901	43	26	annual	annual	ADJ
ajfa-5901	43	27	estimated	estimate	VERB
ajfa-5901	43	28	earning	earning	NOUN
ajfa-5901	43	29	per	per	ADP
ajfa-5901	43	30	share	share	NOUN
ajfa-5901	43	31	.	.	PUNCT
ajfa-5901	44	1	in	in	ADP
ajfa-5901	44	2	2000	2000	NUM
ajfa-5901	44	3	,	,	PUNCT
ajfa-5901	44	4	tehran	tehran	PROPN
ajfa-5901	44	5	stock	stock	PROPN
ajfa-5901	44	6	exchange	exchange	PROPN
ajfa-5901	44	7	bound	bind	VERB
ajfa-5901	44	8	the	the	DET
ajfa-5901	44	9	companies	company	NOUN
ajfa-5901	44	10	to	to	PART
ajfa-5901	44	11	publish	publish	VERB
ajfa-5901	44	12	the	the	DET
ajfa-5901	44	13	analyzed	analyze	VERB
ajfa-5901	44	14	midterm	midterm	NOUN
ajfa-5901	44	15	six	six	NUM
ajfa-5901	44	16	-	-	PUNCT
ajfa-5901	44	17	month	month	NOUN
ajfa-5901	44	18	information	information	NOUN
ajfa-5901	44	19	in	in	ADP
ajfa-5901	44	20	standard	standard	ADJ
ajfa-5901	44	21	forms	form	NOUN
ajfa-5901	44	22	,	,	PUNCT
ajfa-5901	44	23	because	because	SCONJ
ajfa-5901	44	24	of	of	ADP
ajfa-5901	44	25	the	the	DET
ajfa-5901	44	26	importance	importance	NOUN
ajfa-5901	44	27	of	of	ADP
ajfa-5901	44	28	midterm	midterm	ADJ
ajfa-5901	44	29	financial	financial	ADJ
ajfa-5901	44	30	reports	report	NOUN
ajfa-5901	44	31	in	in	ADP
ajfa-5901	44	32	the	the	DET
ajfa-5901	44	33	users	user	NOUN
ajfa-5901	44	34	'	'	PART
ajfa-5901	44	35	decision	decision	NOUN
ajfa-5901	44	36	makings	making	NOUN
ajfa-5901	44	37	for	for	ADP
ajfa-5901	44	38	regulating	regulate	VERB
ajfa-5901	44	39	the	the	DET
ajfa-5901	44	40	methods	method	NOUN
ajfa-5901	44	41	of	of	ADP
ajfa-5901	44	42	making	make	VERB
ajfa-5901	44	43	reports	report	NOUN
ajfa-5901	44	44	,	,	PUNCT
ajfa-5901	44	45	and	and	CCONJ
ajfa-5901	44	46	increasing	increase	VERB
ajfa-5901	44	47	the	the	DET
ajfa-5901	44	48	reliability	reliability	NOUN
ajfa-5901	44	49	.	.	PUNCT
ajfa-5901	45	1	it	it	PRON
ajfa-5901	45	2	is	be	AUX
ajfa-5901	45	3	obvious	obvious	ADJ
ajfa-5901	45	4	that	that	SCONJ
ajfa-5901	45	5	presenting	present	VERB
ajfa-5901	45	6	information	information	NOUN
ajfa-5901	45	7	in	in	ADP
ajfa-5901	45	8	this	this	DET
ajfa-5901	45	9	framework	framework	NOUN
ajfa-5901	45	10	,	,	PUNCT
ajfa-5901	45	11	the	the	DET
ajfa-5901	45	12	announcement	announcement	NOUN
ajfa-5901	45	13	of	of	ADP
ajfa-5901	45	14	monthly	monthly	ADJ
ajfa-5901	45	15	statistics	statistic	NOUN
ajfa-5901	45	16	for	for	ADP
ajfa-5901	45	17	production	production	NOUN
ajfa-5901	45	18	and	and	CCONJ
ajfa-5901	45	19	sale	sale	NOUN
ajfa-5901	45	20	by	by	ADP
ajfa-5901	45	21	companies	company	NOUN
ajfa-5901	45	22	was	be	AUX
ajfa-5901	45	23	cancelled	cancel	VERB
ajfa-5901	45	24	.	.	PUNCT
ajfa-5901	46	1	presenting	present	VERB
ajfa-5901	46	2	the	the	DET
ajfa-5901	46	3	information	information	NOUN
ajfa-5901	46	4	on	on	ADP
ajfa-5901	46	5	earning	earn	VERB
ajfa-5901	46	6	per	per	ADP
ajfa-5901	46	7	share	share	NOUN
ajfa-5901	46	8	forecast	forecast	NOUN
ajfa-5901	46	9	was	be	AUX
ajfa-5901	46	10	continued	continue	VERB
ajfa-5901	46	11	.	.	PUNCT
ajfa-5901	47	1	paragraph	paragraph	NOUN
ajfa-5901	47	2	c	c	PROPN
ajfa-5901	47	3	of	of	ADP
ajfa-5901	47	4	article	article	NOUN
ajfa-5901	47	5	5	5	NUM
ajfa-5901	47	6	of	of	ADP
ajfa-5901	47	7	the	the	DET
ajfa-5901	47	8	regulations	regulation	NOUN
ajfa-5901	47	9	on	on	ADP
ajfa-5901	47	10	disclosure	disclosure	NOUN
ajfa-5901	47	11	of	of	ADP
ajfa-5901	47	12	information	information	NOUN
ajfa-5901	47	13	by	by	ADP
ajfa-5901	47	14	the	the	DET
ajfa-5901	47	15	companies	company	NOUN
ajfa-5901	47	16	registered	register	VERB
ajfa-5901	47	17	in	in	ADP
ajfa-5901	47	18	the	the	DET
ajfa-5901	47	19	tehran	tehran	PROPN
ajfa-5901	47	20	stock	stock	PROPN
ajfa-5901	47	21	exchange	exchange	PROPN
ajfa-5901	47	22	in	in	ADP
ajfa-5901	47	23	2002	2002	NUM
ajfa-5901	47	24	bound	bind	VERB
ajfa-5901	47	25	the	the	DET
ajfa-5901	47	26	companies	company	NOUN
ajfa-5901	47	27	to	to	PART
ajfa-5901	47	28	publish	publish	VERB
ajfa-5901	47	29	the	the	DET
ajfa-5901	47	30	earning	earning	NOUN
ajfa-5901	47	31	per	per	ADP
ajfa-5901	47	32	share	share	NOUN
ajfa-5901	47	33	forecast	forecast	NOUN
ajfa-5901	47	34	every	every	DET
ajfa-5901	47	35	three	three	NUM
ajfa-5901	47	36	months	month	NOUN
ajfa-5901	47	37	,	,	PUNCT
ajfa-5901	47	38	at	at	ADP
ajfa-5901	47	39	most	most	ADV
ajfa-5901	47	40	20	20	NUM
ajfa-5901	47	41	days	day	NOUN
ajfa-5901	47	42	after	after	ADP
ajfa-5901	47	43	the	the	DET
ajfa-5901	47	44	end	end	NOUN
ajfa-5901	47	45	of	of	ADP
ajfa-5901	47	46	three	three	NUM
ajfa-5901	47	47	months	month	NOUN
ajfa-5901	47	48	period	period	NOUN
ajfa-5901	47	49	.	.	PUNCT
ajfa-5901	48	1	2	2	X
ajfa-5901	48	2	.	.	X
ajfa-5901	48	3	research	research	NOUN
ajfa-5901	48	4	literature	literature	NOUN
ajfa-5901	48	5	2.1	2.1	NUM
ajfa-5901	48	6	information	information	NOUN
ajfa-5901	48	7	content	content	NOUN
ajfa-5901	48	8	of	of	ADP
ajfa-5901	48	9	earning	earn	VERB
ajfa-5901	48	10	:	:	PUNCT
ajfa-5901	48	11	in	in	ADP
ajfa-5901	48	12	1960s	1960s	NUM
ajfa-5901	48	13	,	,	PUNCT
ajfa-5901	48	14	the	the	DET
ajfa-5901	48	15	accounting	accounting	NOUN
ajfa-5901	48	16	researches	research	NOUN
ajfa-5901	48	17	were	be	AUX
ajfa-5901	48	18	directed	direct	VERB
ajfa-5901	48	19	to	to	ADP
ajfa-5901	48	20	positive	positive	ADJ
ajfa-5901	48	21	theories	theory	NOUN
ajfa-5901	48	22	.	.	PUNCT
ajfa-5901	49	1	positive	positive	ADJ
ajfa-5901	49	2	theories	theory	NOUN
ajfa-5901	49	3	help	help	VERB
ajfa-5901	49	4	the	the	DET
ajfa-5901	49	5	explanation	explanation	NOUN
ajfa-5901	49	6	of	of	ADP
ajfa-5901	49	7	accounting	accounting	NOUN
ajfa-5901	49	8	phenomena	phenomenon	NOUN
ajfa-5901	49	9	.	.	PUNCT
ajfa-5901	50	1	since	since	SCONJ
ajfa-5901	50	2	we	we	PRON
ajfa-5901	50	3	need	need	VERB
ajfa-5901	50	4	fundamental	fundamental	ADJ
ajfa-5901	50	5	theories	theory	NOUN
ajfa-5901	50	6	of	of	ADP
ajfa-5901	50	7	behavioral	behavioral	ADJ
ajfa-5901	50	8	or	or	CCONJ
ajfa-5901	50	9	economic	economic	ADJ
ajfa-5901	50	10	sciences	science	NOUN
ajfa-5901	50	11	to	to	PART
ajfa-5901	50	12	explain	explain	VERB
ajfa-5901	50	13	and	and	CCONJ
ajfa-5901	50	14	forecast	forecast	VERB
ajfa-5901	50	15	in	in	ADP
ajfa-5901	50	16	positive	positive	ADJ
ajfa-5901	50	17	accounting	accounting	NOUN
ajfa-5901	50	18	researches	research	NOUN
ajfa-5901	50	19	,	,	PUNCT
ajfa-5901	50	20	the	the	DET
ajfa-5901	50	21	financial	financial	ADJ
ajfa-5901	50	22	economy	economy	NOUN
ajfa-5901	50	23	theory	theory	NOUN
ajfa-5901	50	24	is	be	AUX
ajfa-5901	50	25	a	a	DET
ajfa-5901	50	26	base	base	NOUN
ajfa-5901	50	27	for	for	ADP
ajfa-5901	50	28	actions	action	NOUN
ajfa-5901	50	29	and	and	CCONJ
ajfa-5901	50	30	reactions	reaction	NOUN
ajfa-5901	50	31	in	in	ADP
ajfa-5901	50	32	capital	capital	NOUN
ajfa-5901	50	33	market	market	NOUN
ajfa-5901	50	34	.	.	PUNCT
ajfa-5901	51	1	this	this	DET
ajfa-5901	51	2	branch	branch	NOUN
ajfa-5901	51	3	of	of	ADP
ajfa-5901	51	4	research	research	NOUN
ajfa-5901	51	5	is	be	AUX
ajfa-5901	51	6	the	the	DET
ajfa-5901	51	7	base	base	NOUN
ajfa-5901	51	8	for	for	ADP
ajfa-5901	51	9	accounting	accounting	NOUN
ajfa-5901	51	10	researches	research	NOUN
ajfa-5901	51	11	which	which	PRON
ajfa-5901	51	12	examine	examine	VERB
ajfa-5901	51	13	the	the	DET
ajfa-5901	51	14	relation	relation	NOUN
ajfa-5901	51	15	of	of	ADP
ajfa-5901	51	16	price	price	NOUN
ajfa-5901	51	17	and	and	CCONJ
ajfa-5901	51	18	accounting	accounting	NOUN
ajfa-5901	51	19	information	information	NOUN
ajfa-5901	51	20	.	.	PUNCT
ajfa-5901	52	1	ball	ball	NOUN
ajfa-5901	52	2	and	and	CCONJ
ajfa-5901	52	3	brown	brown	ADJ
ajfa-5901	52	4	(	(	PUNCT
ajfa-5901	52	5	1968	1968	NUM
ajfa-5901	52	6	)	)	PUNCT
ajfa-5901	52	7	were	be	AUX
ajfa-5901	52	8	the	the	DET
ajfa-5901	52	9	first	first	ADJ
ajfa-5901	52	10	ones	one	NOUN
ajfa-5901	52	11	who	who	PRON
ajfa-5901	52	12	used	use	VERB
ajfa-5901	52	13	these	these	DET
ajfa-5901	52	14	researches	research	NOUN
ajfa-5901	52	15	.	.	PUNCT
ajfa-5901	53	1	they	they	PRON
ajfa-5901	53	2	examined	examine	VERB
ajfa-5901	53	3	the	the	DET
ajfa-5901	53	4	relation	relation	NOUN
ajfa-5901	53	5	between	between	ADP
ajfa-5901	53	6	annual	annual	ADJ
ajfa-5901	53	7	earnings	earning	NOUN
ajfa-5901	53	8	and	and	CCONJ
ajfa-5901	53	9	annual	annual	ADJ
ajfa-5901	53	10	abnormal	abnormal	ADJ
ajfa-5901	53	11	return	return	NOUN
ajfa-5901	53	12	rate	rate	NOUN
ajfa-5901	53	13	,	,	PUNCT
ajfa-5901	53	14	and	and	CCONJ
ajfa-5901	53	15	found	find	VERB
ajfa-5901	53	16	that	that	SCONJ
ajfa-5901	53	17	the	the	DET
ajfa-5901	53	18	earnings	earning	NOUN
ajfa-5901	53	19	have	have	VERB
ajfa-5901	53	20	information	information	NOUN
ajfa-5901	53	21	content	content	NOUN
ajfa-5901	53	22	,	,	PUNCT
ajfa-5901	53	23	i.e.	i.e.	X
ajfa-5901	53	24	the	the	DET
ajfa-5901	53	25	changes	change	NOUN
ajfa-5901	53	26	in	in	ADP
ajfa-5901	53	27	stock	stock	NOUN
ajfa-5901	53	28	prices	price	NOUN
ajfa-5901	53	29	for	for	ADP
ajfa-5901	53	30	a	a	DET
ajfa-5901	53	31	given	give	VERB
ajfa-5901	53	32	period	period	NOUN
ajfa-5901	53	33	depend	depend	VERB
ajfa-5901	53	34	on	on	ADP
ajfa-5901	53	35	the	the	DET
ajfa-5901	53	36	unexpected	unexpected	ADJ
ajfa-5901	53	37	earnings	earning	NOUN
ajfa-5901	53	38	of	of	ADP
ajfa-5901	53	39	that	that	DET
ajfa-5901	53	40	period	period	NOUN
ajfa-5901	53	41	.	.	PUNCT
ajfa-5901	54	1	this	this	PRON
ajfa-5901	54	2	reflects	reflect	VERB
ajfa-5901	54	3	the	the	DET
ajfa-5901	54	4	presence	presence	NOUN
ajfa-5901	54	5	of	of	ADP
ajfa-5901	54	6	different	different	ADJ
ajfa-5901	54	7	information	information	NOUN
ajfa-5901	54	8	resources	resource	NOUN
ajfa-5901	54	9	which	which	PRON
ajfa-5901	54	10	help	help	VERB
ajfa-5901	54	11	the	the	DET
ajfa-5901	54	12	market	market	NOUN
ajfa-5901	54	13	in	in	ADP
ajfa-5901	54	14	earnings	earning	NOUN
ajfa-5901	54	15	forecast	forecast	NOUN
ajfa-5901	54	16	.	.	PUNCT
ajfa-5901	55	1	beaver	beaver	NOUN
ajfa-5901	55	2	(	(	PUNCT
ajfa-5901	55	3	1968	1968	NUM
ajfa-5901	55	4	)	)	PUNCT
ajfa-5901	55	5	in	in	ADP
ajfa-5901	55	6	a	a	DET
ajfa-5901	55	7	separate	separate	ADJ
ajfa-5901	55	8	research	research	NOUN
ajfa-5901	55	9	confirmed	confirm	VERB
ajfa-5901	55	10	the	the	DET
ajfa-5901	55	11	information	information	NOUN
ajfa-5901	55	12	content	content	NOUN
ajfa-5901	55	13	of	of	ADP
ajfa-5901	55	14	earnings	earning	NOUN
ajfa-5901	55	15	.	.	PUNCT
ajfa-5901	56	1	the	the	DET
ajfa-5901	56	2	results	result	NOUN
ajfa-5901	56	3	of	of	ADP
ajfa-5901	56	4	his	his	PRON
ajfa-5901	56	5	study	study	NOUN
ajfa-5901	56	6	showed	show	VERB
ajfa-5901	56	7	that	that	SCONJ
ajfa-5901	56	8	asian	asian	ADJ
ajfa-5901	56	9	journal	journal	NOUN
ajfa-5901	56	10	of	of	ADP
ajfa-5901	56	11	finance	finance	PROPN
ajfa-5901	56	12	&	&	CCONJ
ajfa-5901	56	13	accounting	accounting	PROPN
ajfa-5901	56	14	issn	issn	PROPN
ajfa-5901	56	15	1946	1946	NUM
ajfa-5901	56	16	-	-	PUNCT
ajfa-5901	56	17	052x	052x	PROPN
ajfa-5901	56	18	2014	2014	NUM
ajfa-5901	56	19	,	,	PUNCT
ajfa-5901	56	20	vol	vol	NOUN
ajfa-5901	56	21	.	.	PROPN
ajfa-5901	57	1	6	6	NUM
ajfa-5901	57	2	,	,	PUNCT
ajfa-5901	57	3	no	no	INTJ
ajfa-5901	57	4	.	.	NOUN
ajfa-5901	57	5	2	2	NUM
ajfa-5901	57	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	57	7	127	127	NUM
ajfa-5901	57	8	announcement	announcement	NOUN
ajfa-5901	57	9	of	of	ADP
ajfa-5901	57	10	earnings	earning	NOUN
ajfa-5901	57	11	makes	make	VERB
ajfa-5901	57	12	abnormal	abnormal	ADJ
ajfa-5901	57	13	changes	change	NOUN
ajfa-5901	57	14	in	in	ADP
ajfa-5901	57	15	return	return	NOUN
ajfa-5901	57	16	.	.	PUNCT
ajfa-5901	58	1	patell	patell	NOUN
ajfa-5901	58	2	(	(	PUNCT
ajfa-5901	58	3	1976	1976	NUM
ajfa-5901	58	4	)	)	PUNCT
ajfa-5901	58	5	examined	examine	VERB
ajfa-5901	58	6	the	the	DET
ajfa-5901	58	7	evaluation	evaluation	NOUN
ajfa-5901	58	8	of	of	ADP
ajfa-5901	58	9	information	information	NOUN
ajfa-5901	58	10	content	content	NOUN
ajfa-5901	58	11	of	of	ADP
ajfa-5901	58	12	earnings	earning	NOUN
ajfa-5901	58	13	forecast	forecast	NOUN
ajfa-5901	58	14	with	with	ADP
ajfa-5901	58	15	the	the	DET
ajfa-5901	58	16	impact	impact	NOUN
ajfa-5901	58	17	of	of	ADP
ajfa-5901	58	18	announcing	announce	VERB
ajfa-5901	58	19	forecasted	forecast	VERB
ajfa-5901	58	20	earnings	earning	NOUN
ajfa-5901	58	21	on	on	ADP
ajfa-5901	58	22	price	price	NOUN
ajfa-5901	58	23	of	of	ADP
ajfa-5901	58	24	stocks	stock	NOUN
ajfa-5901	58	25	.	.	PUNCT
ajfa-5901	59	1	the	the	DET
ajfa-5901	59	2	sample	sample	NOUN
ajfa-5901	59	3	of	of	ADP
ajfa-5901	59	4	patell	patell	NOUN
ajfa-5901	59	5	included	include	VERB
ajfa-5901	59	6	258	258	NUM
ajfa-5901	59	7	firms	firm	NOUN
ajfa-5901	59	8	among	among	ADP
ajfa-5901	59	9	336	336	NUM
ajfa-5901	59	10	firms	firm	NOUN
ajfa-5901	59	11	for	for	ADP
ajfa-5901	59	12	the	the	DET
ajfa-5901	59	13	period	period	NOUN
ajfa-5901	59	14	of	of	ADP
ajfa-5901	59	15	1963	1963	NUM
ajfa-5901	59	16	to	to	ADP
ajfa-5901	59	17	1969	1969	NUM
ajfa-5901	59	18	.	.	PUNCT
ajfa-5901	60	1	the	the	DET
ajfa-5901	60	2	results	result	NOUN
ajfa-5901	60	3	of	of	ADP
ajfa-5901	60	4	the	the	DET
ajfa-5901	60	5	research	research	NOUN
ajfa-5901	60	6	reflected	reflect	VERB
ajfa-5901	60	7	the	the	DET
ajfa-5901	60	8	reality	reality	NOUN
ajfa-5901	60	9	that	that	SCONJ
ajfa-5901	60	10	the	the	DET
ajfa-5901	60	11	announcement	announcement	NOUN
ajfa-5901	60	12	of	of	ADP
ajfa-5901	60	13	forecasts	forecast	NOUN
ajfa-5901	60	14	would	would	AUX
ajfa-5901	60	15	be	be	AUX
ajfa-5901	60	16	followed	follow	VERB
ajfa-5901	60	17	by	by	ADP
ajfa-5901	60	18	modification	modification	NOUN
ajfa-5901	60	19	in	in	ADP
ajfa-5901	60	20	stocks	stock	NOUN
ajfa-5901	60	21	prices	price	NOUN
ajfa-5901	60	22	,	,	PUNCT
ajfa-5901	60	23	so	so	CCONJ
ajfa-5901	60	24	the	the	DET
ajfa-5901	60	25	forecasted	forecast	VERB
ajfa-5901	60	26	earnings	earning	NOUN
ajfa-5901	60	27	have	have	VERB
ajfa-5901	60	28	information	information	NOUN
ajfa-5901	60	29	content	content	NOUN
ajfa-5901	60	30	.	.	PUNCT
ajfa-5901	61	1	jahankhani	jahankhani	PROPN
ajfa-5901	61	2	and	and	CCONJ
ajfa-5901	61	3	saffarian	saffarian	ADJ
ajfa-5901	61	4	(	(	PUNCT
ajfa-5901	61	5	2003	2003	NUM
ajfa-5901	61	6	)	)	PUNCT
ajfa-5901	61	7	studied	study	VERB
ajfa-5901	61	8	the	the	DET
ajfa-5901	61	9	information	information	NOUN
ajfa-5901	61	10	content	content	NOUN
ajfa-5901	61	11	of	of	ADP
ajfa-5901	61	12	estimated	estimate	VERB
ajfa-5901	61	13	earnings	earning	NOUN
ajfa-5901	61	14	.	.	PUNCT
ajfa-5901	62	1	in	in	ADP
ajfa-5901	62	2	this	this	DET
ajfa-5901	62	3	research	research	NOUN
ajfa-5901	62	4	,	,	PUNCT
ajfa-5901	62	5	the	the	DET
ajfa-5901	62	6	price	price	NOUN
ajfa-5901	62	7	changes	change	NOUN
ajfa-5901	62	8	of	of	ADP
ajfa-5901	62	9	27	27	NUM
ajfa-5901	62	10	companies	company	NOUN
ajfa-5901	62	11	were	be	AUX
ajfa-5901	62	12	collected	collect	VERB
ajfa-5901	62	13	in	in	ADP
ajfa-5901	62	14	the	the	DET
ajfa-5901	62	15	period	period	NOUN
ajfa-5901	62	16	of	of	ADP
ajfa-5901	62	17	1995	1995	NUM
ajfa-5901	62	18	to	to	ADP
ajfa-5901	62	19	1997	1997	NUM
ajfa-5901	62	20	.	.	PUNCT
ajfa-5901	63	1	the	the	DET
ajfa-5901	63	2	information	information	NOUN
ajfa-5901	63	3	on	on	ADP
ajfa-5901	63	4	four	four	NUM
ajfa-5901	63	5	weeks	week	NOUN
ajfa-5901	63	6	before	before	ADP
ajfa-5901	63	7	and	and	CCONJ
ajfa-5901	63	8	after	after	ADP
ajfa-5901	63	9	the	the	DET
ajfa-5901	63	10	announcement	announcement	NOUN
ajfa-5901	63	11	of	of	ADP
ajfa-5901	63	12	estimated	estimate	VERB
ajfa-5901	63	13	earnings	earning	NOUN
ajfa-5901	63	14	was	be	AUX
ajfa-5901	63	15	studied	study	VERB
ajfa-5901	63	16	.	.	PUNCT
ajfa-5901	64	1	the	the	DET
ajfa-5901	64	2	results	result	NOUN
ajfa-5901	64	3	showed	show	VERB
ajfa-5901	64	4	that	that	SCONJ
ajfa-5901	64	5	the	the	DET
ajfa-5901	64	6	estimated	estimate	VERB
ajfa-5901	64	7	earnings	earning	NOUN
ajfa-5901	64	8	per	per	ADP
ajfa-5901	64	9	share	share	NOUN
ajfa-5901	64	10	had	have	VERB
ajfa-5901	64	11	information	information	NOUN
ajfa-5901	64	12	content	content	NOUN
ajfa-5901	64	13	,	,	PUNCT
ajfa-5901	64	14	and	and	CCONJ
ajfa-5901	64	15	made	make	VERB
ajfa-5901	64	16	the	the	DET
ajfa-5901	64	17	price	price	NOUN
ajfa-5901	64	18	and	and	CCONJ
ajfa-5901	64	19	volume	volume	NOUN
ajfa-5901	64	20	of	of	ADP
ajfa-5901	64	21	transactions	transaction	NOUN
ajfa-5901	64	22	to	to	PART
ajfa-5901	64	23	change	change	VERB
ajfa-5901	64	24	in	in	ADP
ajfa-5901	64	25	tse	tse	PROPN
ajfa-5901	64	26	.	.	PUNCT
ajfa-5901	65	1	however	however	ADV
ajfa-5901	65	2	,	,	PUNCT
ajfa-5901	65	3	since	since	SCONJ
ajfa-5901	65	4	the	the	DET
ajfa-5901	65	5	announcement	announcement	NOUN
ajfa-5901	65	6	of	of	ADP
ajfa-5901	65	7	estimated	estimate	VERB
ajfa-5901	65	8	earnings	earning	NOUN
ajfa-5901	65	9	per	per	ADP
ajfa-5901	65	10	share	share	NOUN
ajfa-5901	65	11	is	be	AUX
ajfa-5901	65	12	an	an	DET
ajfa-5901	65	13	effective	effective	ADJ
ajfa-5901	65	14	factor	factor	NOUN
ajfa-5901	65	15	in	in	ADP
ajfa-5901	65	16	the	the	DET
ajfa-5901	65	17	investors	investor	NOUN
ajfa-5901	65	18	and	and	CCONJ
ajfa-5901	65	19	shareholders	shareholder	NOUN
ajfa-5901	65	20	'	'	PART
ajfa-5901	65	21	decision	decision	NOUN
ajfa-5901	65	22	makings	making	NOUN
ajfa-5901	65	23	about	about	ADP
ajfa-5901	65	24	buying	buy	VERB
ajfa-5901	65	25	and	and	CCONJ
ajfa-5901	65	26	selling	selling	NOUN
ajfa-5901	65	27	of	of	ADP
ajfa-5901	65	28	shares	share	NOUN
ajfa-5901	65	29	,	,	PUNCT
ajfa-5901	65	30	the	the	DET
ajfa-5901	65	31	earnings	earning	NOUN
ajfa-5901	65	32	forecast	forecast	NOUN
ajfa-5901	65	33	per	per	ADP
ajfa-5901	65	34	share	share	NOUN
ajfa-5901	65	35	should	should	AUX
ajfa-5901	65	36	have	have	VERB
ajfa-5901	65	37	the	the	DET
ajfa-5901	65	38	minimum	minimum	ADJ
ajfa-5901	65	39	deviation	deviation	NOUN
ajfa-5901	65	40	from	from	ADP
ajfa-5901	65	41	its	its	PRON
ajfa-5901	65	42	real	real	ADJ
ajfa-5901	65	43	value	value	NOUN
ajfa-5901	65	44	.	.	PUNCT
ajfa-5901	66	1	but	but	CCONJ
ajfa-5901	66	2	unfortunately	unfortunately	ADV
ajfa-5901	66	3	,	,	PUNCT
ajfa-5901	66	4	for	for	ADP
ajfa-5901	66	5	the	the	DET
ajfa-5901	66	6	lack	lack	NOUN
ajfa-5901	66	7	of	of	ADP
ajfa-5901	66	8	proper	proper	ADJ
ajfa-5901	66	9	policies	policy	NOUN
ajfa-5901	66	10	in	in	ADP
ajfa-5901	66	11	tehran	tehran	PROPN
ajfa-5901	66	12	stock	stock	PROPN
ajfa-5901	66	13	exchange	exchange	PROPN
ajfa-5901	66	14	,	,	PUNCT
ajfa-5901	66	15	there	there	PRON
ajfa-5901	66	16	were	be	VERB
ajfa-5901	66	17	large	large	ADJ
ajfa-5901	66	18	disturbance	disturbance	NOUN
ajfa-5901	66	19	in	in	ADP
ajfa-5901	66	20	forecast	forecast	NOUN
ajfa-5901	66	21	figures	figure	NOUN
ajfa-5901	66	22	,	,	PUNCT
ajfa-5901	66	23	especially	especially	ADV
ajfa-5901	66	24	before	before	ADP
ajfa-5901	66	25	1997	1997	NUM
ajfa-5901	66	26	.	.	PUNCT
ajfa-5901	67	1	2.2	2.2	NUM
ajfa-5901	67	2	comparison	comparison	NOUN
ajfa-5901	67	3	of	of	ADP
ajfa-5901	67	4	the	the	DET
ajfa-5901	67	5	accuracy	accuracy	NOUN
ajfa-5901	67	6	in	in	ADP
ajfa-5901	67	7	earnings	earning	NOUN
ajfa-5901	67	8	forecast	forecast	NOUN
ajfa-5901	67	9	due	due	ADJ
ajfa-5901	67	10	the	the	DET
ajfa-5901	67	11	resources	resource	NOUN
ajfa-5901	67	12	present	present	VERB
ajfa-5901	67	13	it	it	PRON
ajfa-5901	67	14	:	:	PUNCT
ajfa-5901	67	15	kreg	kreg	NOUN
ajfa-5901	67	16	and	and	CCONJ
ajfa-5901	67	17	malkiel	malkiel	PROPN
ajfa-5901	67	18	(	(	PUNCT
ajfa-5901	67	19	1968	1968	NUM
ajfa-5901	67	20	)	)	PUNCT
ajfa-5901	67	21	studied	study	VERB
ajfa-5901	67	22	the	the	DET
ajfa-5901	67	23	earnings	earning	NOUN
ajfa-5901	67	24	forecast	forecast	NOUN
ajfa-5901	67	25	for	for	ADP
ajfa-5901	67	26	5	5	NUM
ajfa-5901	67	27	investment	investment	NOUN
ajfa-5901	67	28	companies	company	NOUN
ajfa-5901	67	29	for	for	ADP
ajfa-5901	67	30	five	five	NUM
ajfa-5901	67	31	years	year	NOUN
ajfa-5901	67	32	,	,	PUNCT
ajfa-5901	67	33	and	and	CCONJ
ajfa-5901	67	34	concluded	conclude	VERB
ajfa-5901	67	35	that	that	SCONJ
ajfa-5901	67	36	the	the	DET
ajfa-5901	67	37	accuracy	accuracy	NOUN
ajfa-5901	67	38	of	of	ADP
ajfa-5901	67	39	the	the	DET
ajfa-5901	67	40	forecasts	forecast	NOUN
ajfa-5901	67	41	of	of	ADP
ajfa-5901	67	42	analysts	analyst	NOUN
ajfa-5901	67	43	is	be	AUX
ajfa-5901	67	44	better	well	ADJ
ajfa-5901	67	45	than	than	ADP
ajfa-5901	67	46	time	time	NOUN
ajfa-5901	67	47	series	series	NOUN
ajfa-5901	67	48	models	model	NOUN
ajfa-5901	67	49	.	.	PUNCT
ajfa-5901	68	1	richard	richard	PROPN
ajfa-5901	68	2	(	(	PUNCT
ajfa-5901	68	3	1976	1976	NUM
ajfa-5901	68	4	)	)	PUNCT
ajfa-5901	68	5	collected	collect	VERB
ajfa-5901	68	6	the	the	DET
ajfa-5901	68	7	analysts	analyst	NOUN
ajfa-5901	68	8	'	'	PART
ajfa-5901	68	9	forecasts	forecast	NOUN
ajfa-5901	68	10	about	about	ADP
ajfa-5901	68	11	earnings	earning	NOUN
ajfa-5901	68	12	per	per	ADP
ajfa-5901	68	13	share	share	NOUN
ajfa-5901	68	14	of	of	ADP
ajfa-5901	68	15	92	92	NUM
ajfa-5901	68	16	companies	company	NOUN
ajfa-5901	68	17	in	in	ADP
ajfa-5901	68	18	new	new	PROPN
ajfa-5901	68	19	york	york	PROPN
ajfa-5901	68	20	stock	stock	PROPN
ajfa-5901	68	21	exchange	exchange	PROPN
ajfa-5901	68	22	during	during	ADP
ajfa-5901	68	23	1972	1972	NUM
ajfa-5901	68	24	-	-	SYM
ajfa-5901	68	25	1976	1976	NUM
ajfa-5901	68	26	,	,	PUNCT
ajfa-5901	68	27	and	and	CCONJ
ajfa-5901	68	28	classified	classify	VERB
ajfa-5901	68	29	them	they	PRON
ajfa-5901	68	30	in	in	ADP
ajfa-5901	68	31	5	5	NUM
ajfa-5901	68	32	classes	class	NOUN
ajfa-5901	68	33	due	due	ADJ
ajfa-5901	68	34	to	to	ADP
ajfa-5901	68	35	industry	industry	NOUN
ajfa-5901	68	36	type	type	NOUN
ajfa-5901	68	37	(	(	PUNCT
ajfa-5901	68	38	banking	banking	NOUN
ajfa-5901	68	39	,	,	PUNCT
ajfa-5901	68	40	construction	construction	NOUN
ajfa-5901	68	41	,	,	PUNCT
ajfa-5901	68	42	chemicals	chemical	NOUN
ajfa-5901	68	43	,	,	PUNCT
ajfa-5901	68	44	pharmaceutics	pharmaceutic	NOUN
ajfa-5901	68	45	,	,	PUNCT
ajfa-5901	68	46	and	and	CCONJ
ajfa-5901	68	47	electronics	electronic	NOUN
ajfa-5901	68	48	)	)	PUNCT
ajfa-5901	68	49	.	.	PUNCT
ajfa-5901	69	1	the	the	DET
ajfa-5901	69	2	results	result	NOUN
ajfa-5901	69	3	showed	show	VERB
ajfa-5901	69	4	that	that	SCONJ
ajfa-5901	69	5	the	the	DET
ajfa-5901	69	6	relative	relative	ADJ
ajfa-5901	69	7	error	error	NOUN
ajfa-5901	69	8	of	of	ADP
ajfa-5901	69	9	analysts	analyst	NOUN
ajfa-5901	69	10	'	'	PART
ajfa-5901	69	11	forecasts	forecast	NOUN
ajfa-5901	69	12	was	be	AUX
ajfa-5901	69	13	24.1	24.1	NUM
ajfa-5901	69	14	%	%	NOUN
ajfa-5901	69	15	,	,	PUNCT
ajfa-5901	69	16	while	while	SCONJ
ajfa-5901	69	17	relative	relative	ADJ
ajfa-5901	69	18	error	error	NOUN
ajfa-5901	69	19	of	of	ADP
ajfa-5901	69	20	time	time	NOUN
ajfa-5901	69	21	series	series	NOUN
ajfa-5901	69	22	models	model	NOUN
ajfa-5901	69	23	is	be	AUX
ajfa-5901	69	24	38.9	38.9	NUM
ajfa-5901	69	25	%	%	NOUN
ajfa-5901	69	26	.	.	PUNCT
ajfa-5901	70	1	therefore	therefore	ADV
ajfa-5901	70	2	,	,	PUNCT
ajfa-5901	70	3	the	the	DET
ajfa-5901	70	4	analysts	analyst	NOUN
ajfa-5901	70	5	'	'	PART
ajfa-5901	70	6	forecasts	forecast	NOUN
ajfa-5901	70	7	are	be	AUX
ajfa-5901	70	8	more	more	ADV
ajfa-5901	70	9	accurate	accurate	ADJ
ajfa-5901	70	10	.	.	PUNCT
ajfa-5901	71	1	moreover	moreover	ADV
ajfa-5901	71	2	,	,	PUNCT
ajfa-5901	71	3	the	the	DET
ajfa-5901	71	4	relative	relative	ADJ
ajfa-5901	71	5	error	error	NOUN
ajfa-5901	71	6	of	of	ADP
ajfa-5901	71	7	forecasts	forecast	NOUN
ajfa-5901	71	8	was	be	AUX
ajfa-5901	71	9	least	least	ADJ
ajfa-5901	71	10	for	for	ADP
ajfa-5901	71	11	banking	banking	NOUN
ajfa-5901	71	12	industry	industry	NOUN
ajfa-5901	71	13	,	,	PUNCT
ajfa-5901	71	14	and	and	CCONJ
ajfa-5901	71	15	most	most	ADJ
ajfa-5901	71	16	for	for	ADP
ajfa-5901	71	17	electronics	electronics	NOUN
ajfa-5901	71	18	industry	industry	NOUN
ajfa-5901	71	19	.	.	PUNCT
ajfa-5901	72	1	ruland	ruland	NOUN
ajfa-5901	72	2	(	(	PUNCT
ajfa-5901	72	3	1978	1978	NUM
ajfa-5901	72	4	)	)	PUNCT
ajfa-5901	72	5	compared	compare	VERB
ajfa-5901	72	6	the	the	DET
ajfa-5901	72	7	managers	manager	NOUN
ajfa-5901	72	8	'	'	PART
ajfa-5901	72	9	and	and	CCONJ
ajfa-5901	72	10	analysts	analyst	NOUN
ajfa-5901	72	11	'	'	PART
ajfa-5901	72	12	forecasts	forecast	NOUN
ajfa-5901	72	13	,	,	PUNCT
ajfa-5901	72	14	and	and	CCONJ
ajfa-5901	72	15	both	both	PRON
ajfa-5901	72	16	of	of	ADP
ajfa-5901	72	17	them	they	PRON
ajfa-5901	72	18	with	with	ADP
ajfa-5901	72	19	time	time	NOUN
ajfa-5901	72	20	series	series	NOUN
ajfa-5901	72	21	models	model	NOUN
ajfa-5901	72	22	for	for	ADP
ajfa-5901	72	23	four	four	NUM
ajfa-5901	72	24	years	year	NOUN
ajfa-5901	72	25	.	.	PUNCT
ajfa-5901	73	1	the	the	DET
ajfa-5901	73	2	findings	finding	NOUN
ajfa-5901	73	3	indicated	indicate	VERB
ajfa-5901	73	4	that	that	SCONJ
ajfa-5901	73	5	managers	manager	NOUN
ajfa-5901	73	6	'	'	PART
ajfa-5901	73	7	forecasts	forecast	NOUN
ajfa-5901	73	8	were	be	AUX
ajfa-5901	73	9	more	more	ADV
ajfa-5901	73	10	accurate	accurate	ADJ
ajfa-5901	73	11	than	than	ADP
ajfa-5901	73	12	analysts	analyst	NOUN
ajfa-5901	73	13	'	'	PART
ajfa-5901	73	14	.	.	PUNCT
ajfa-5901	74	1	but	but	CCONJ
ajfa-5901	74	2	the	the	DET
ajfa-5901	74	3	difference	difference	NOUN
ajfa-5901	74	4	is	be	AUX
ajfa-5901	74	5	not	not	PART
ajfa-5901	74	6	significance	significance	NOUN
ajfa-5901	74	7	.	.	PUNCT
ajfa-5901	75	1	moreover	moreover	ADV
ajfa-5901	75	2	,	,	PUNCT
ajfa-5901	75	3	he	he	PRON
ajfa-5901	75	4	found	find	VERB
ajfa-5901	75	5	that	that	SCONJ
ajfa-5901	75	6	analysts	analyst	NOUN
ajfa-5901	75	7	'	'	PART
ajfa-5901	75	8	forecast	forecast	NOUN
ajfa-5901	75	9	,	,	PUNCT
ajfa-5901	75	10	if	if	SCONJ
ajfa-5901	75	11	announce	announce	VERB
ajfa-5901	75	12	before	before	SCONJ
ajfa-5901	75	13	managers	manager	NOUN
ajfa-5901	75	14	'	'	PART
ajfa-5901	75	15	,	,	PUNCT
ajfa-5901	75	16	is	be	AUX
ajfa-5901	75	17	less	less	ADV
ajfa-5901	75	18	accurate	accurate	ADJ
ajfa-5901	75	19	compared	compare	VERB
ajfa-5901	75	20	with	with	ADP
ajfa-5901	75	21	when	when	SCONJ
ajfa-5901	75	22	announce	announce	NOUN
ajfa-5901	75	23	after	after	ADP
ajfa-5901	75	24	managers	manager	NOUN
ajfa-5901	75	25	'	'	PART
ajfa-5901	75	26	forecasts	forecast	NOUN
ajfa-5901	75	27	.	.	PUNCT
ajfa-5901	76	1	hamid	hamid	PROPN
ajfa-5901	76	2	khaleghi	khaleghi	PROPN
ajfa-5901	76	3	moghaddam	moghaddam	PROPN
ajfa-5901	76	4	(	(	PUNCT
ajfa-5901	76	5	1999	1999	NUM
ajfa-5901	76	6	)	)	PUNCT
ajfa-5901	76	7	studied	study	VERB
ajfa-5901	76	8	the	the	DET
ajfa-5901	76	9	accuracy	accuracy	NOUN
ajfa-5901	76	10	of	of	ADP
ajfa-5901	76	11	earnings	earning	NOUN
ajfa-5901	76	12	forecasts	forecast	NOUN
ajfa-5901	76	13	announced	announce	VERB
ajfa-5901	76	14	by	by	ADP
ajfa-5901	76	15	managers	manager	NOUN
ajfa-5901	76	16	in	in	ADP
ajfa-5901	76	17	45	45	NUM
ajfa-5901	76	18	firms	firm	NOUN
ajfa-5901	76	19	of	of	ADP
ajfa-5901	76	20	tehran	tehran	PROPN
ajfa-5901	76	21	stock	stock	PROPN
ajfa-5901	76	22	exchange	exchange	PROPN
ajfa-5901	76	23	.	.	PUNCT
ajfa-5901	77	1	in	in	ADP
ajfa-5901	77	2	this	this	DET
ajfa-5901	77	3	research	research	NOUN
ajfa-5901	77	4	,	,	PUNCT
ajfa-5901	77	5	the	the	DET
ajfa-5901	77	6	relation	relation	NOUN
ajfa-5901	77	7	of	of	ADP
ajfa-5901	77	8	four	four	NUM
ajfa-5901	77	9	variables	variable	NOUN
ajfa-5901	77	10	of	of	ADP
ajfa-5901	77	11	share	share	NOUN
ajfa-5901	77	12	prices	price	NOUN
ajfa-5901	77	13	,	,	PUNCT
ajfa-5901	77	14	firm	firm	ADJ
ajfa-5901	77	15	size	size	NOUN
ajfa-5901	77	16	,	,	PUNCT
ajfa-5901	77	17	firm	firm	ADJ
ajfa-5901	77	18	age	age	NOUN
ajfa-5901	77	19	,	,	PUNCT
ajfa-5901	77	20	and	and	CCONJ
ajfa-5901	77	21	the	the	DET
ajfa-5901	77	22	degree	degree	NOUN
ajfa-5901	77	23	of	of	ADP
ajfa-5901	77	24	financial	financial	ADJ
ajfa-5901	77	25	leverage	leverage	NOUN
ajfa-5901	77	26	with	with	ADP
ajfa-5901	77	27	accuracy	accuracy	NOUN
ajfa-5901	77	28	of	of	ADP
ajfa-5901	77	29	earnings	earning	NOUN
ajfa-5901	77	30	forecast	forecast	NOUN
ajfa-5901	77	31	was	be	AUX
ajfa-5901	77	32	examined	examine	VERB
ajfa-5901	77	33	by	by	ADP
ajfa-5901	77	34	simple	simple	ADJ
ajfa-5901	77	35	and	and	CCONJ
ajfa-5901	77	36	multi	multi	ADJ
ajfa-5901	77	37	-	-	ADJ
ajfa-5901	77	38	variable	variable	ADJ
ajfa-5901	77	39	regressions	regression	NOUN
ajfa-5901	77	40	.	.	PUNCT
ajfa-5901	78	1	the	the	DET
ajfa-5901	78	2	results	result	NOUN
ajfa-5901	78	3	showed	show	VERB
ajfa-5901	78	4	that	that	SCONJ
ajfa-5901	78	5	39	39	NUM
ajfa-5901	78	6	%	%	NOUN
ajfa-5901	78	7	of	of	ADP
ajfa-5901	78	8	the	the	DET
ajfa-5901	78	9	accuracy	accuracy	NOUN
ajfa-5901	78	10	of	of	ADP
ajfa-5901	78	11	earnings	earning	NOUN
ajfa-5901	78	12	forecast	forecast	NOUN
ajfa-5901	78	13	was	be	AUX
ajfa-5901	78	14	about	about	ADP
ajfa-5901	78	15	the	the	DET
ajfa-5901	78	16	changes	change	NOUN
ajfa-5901	78	17	in	in	ADP
ajfa-5901	78	18	share	share	NOUN
ajfa-5901	78	19	prices	price	NOUN
ajfa-5901	78	20	,	,	PUNCT
ajfa-5901	78	21	and	and	CCONJ
ajfa-5901	78	22	44	44	NUM
ajfa-5901	78	23	%	%	NOUN
ajfa-5901	78	24	of	of	ADP
ajfa-5901	78	25	it	it	PRON
ajfa-5901	78	26	was	be	AUX
ajfa-5901	78	27	about	about	ADP
ajfa-5901	78	28	the	the	DET
ajfa-5901	78	29	firm	firm	ADJ
ajfa-5901	78	30	size	size	NOUN
ajfa-5901	78	31	.	.	PUNCT
ajfa-5901	79	1	it	it	PRON
ajfa-5901	79	2	also	also	ADV
ajfa-5901	79	3	showed	show	VERB
ajfa-5901	79	4	that	that	SCONJ
ajfa-5901	79	5	firm	firm	ADJ
ajfa-5901	79	6	age	age	NOUN
ajfa-5901	79	7	and	and	CCONJ
ajfa-5901	79	8	degree	degree	NOUN
ajfa-5901	79	9	of	of	ADP
ajfa-5901	79	10	financial	financial	ADJ
ajfa-5901	79	11	leverage	leverage	NOUN
ajfa-5901	79	12	have	have	VERB
ajfa-5901	79	13	no	no	DET
ajfa-5901	79	14	impact	impact	NOUN
ajfa-5901	79	15	on	on	ADP
ajfa-5901	79	16	determining	determine	VERB
ajfa-5901	79	17	accuracy	accuracy	NOUN
ajfa-5901	79	18	of	of	ADP
ajfa-5901	79	19	earnings	earning	NOUN
ajfa-5901	79	20	.	.	PUNCT
ajfa-5901	80	1	2.3	2.3	NUM
ajfa-5901	80	2	accuracy	accuracy	NOUN
ajfa-5901	80	3	of	of	ADP
ajfa-5901	80	4	earnings	earning	NOUN
ajfa-5901	80	5	forecast	forecast	NOUN
ajfa-5901	80	6	in	in	ADP
ajfa-5901	80	7	primary	primary	ADJ
ajfa-5901	80	8	issue	issue	NOUN
ajfa-5901	80	9	of	of	ADP
ajfa-5901	80	10	stocks	stock	NOUN
ajfa-5901	80	11	:	:	PUNCT
ajfa-5901	80	12	firth	firth	PROPN
ajfa-5901	80	13	(	(	PUNCT
ajfa-5901	80	14	1998	1998	NUM
ajfa-5901	80	15	)	)	PUNCT
ajfa-5901	80	16	studied	study	VERB
ajfa-5901	80	17	the	the	DET
ajfa-5901	80	18	accuracy	accuracy	NOUN
ajfa-5901	80	19	of	of	ADP
ajfa-5901	80	20	earnings	earning	NOUN
ajfa-5901	80	21	forecast	forecast	NOUN
ajfa-5901	80	22	in	in	ADP
ajfa-5901	80	23	primary	primary	ADJ
ajfa-5901	80	24	issues	issue	NOUN
ajfa-5901	80	25	of	of	ADP
ajfa-5901	80	26	shares	share	NOUN
ajfa-5901	80	27	in	in	ADP
ajfa-5901	80	28	singapore	singapore	PROPN
ajfa-5901	80	29	stock	stock	NOUN
ajfa-5901	80	30	market	market	NOUN
ajfa-5901	80	31	.	.	PUNCT
ajfa-5901	81	1	in	in	ADP
ajfa-5901	81	2	this	this	DET
ajfa-5901	81	3	research	research	NOUN
ajfa-5901	81	4	116	116	NUM
ajfa-5901	81	5	primary	primary	ADJ
ajfa-5901	81	6	issues	issue	NOUN
ajfa-5901	81	7	in	in	ADP
ajfa-5901	81	8	singapore	singapore	PROPN
ajfa-5901	81	9	stock	stock	NOUN
ajfa-5901	81	10	were	be	AUX
ajfa-5901	81	11	analyzed	analyze	VERB
ajfa-5901	81	12	between	between	ADP
ajfa-5901	81	13	1977	1977	NUM
ajfa-5901	81	14	-	-	SYM
ajfa-5901	81	15	1992	1992	NUM
ajfa-5901	81	16	.	.	PUNCT
ajfa-5901	82	1	according	accord	VERB
ajfa-5901	82	2	to	to	ADP
ajfa-5901	82	3	findings	finding	NOUN
ajfa-5901	82	4	,	,	PUNCT
ajfa-5901	82	5	asian	asian	ADJ
ajfa-5901	82	6	journal	journal	NOUN
ajfa-5901	82	7	of	of	ADP
ajfa-5901	82	8	finance	finance	PROPN
ajfa-5901	82	9	&	&	CCONJ
ajfa-5901	82	10	accounting	accounting	PROPN
ajfa-5901	82	11	issn	issn	PROPN
ajfa-5901	82	12	1946	1946	NUM
ajfa-5901	82	13	-	-	PUNCT
ajfa-5901	82	14	052x	052x	PROPN
ajfa-5901	82	15	2014	2014	NUM
ajfa-5901	82	16	,	,	PUNCT
ajfa-5901	82	17	vol	vol	NOUN
ajfa-5901	82	18	.	.	PROPN
ajfa-5901	82	19	6	6	NUM
ajfa-5901	82	20	,	,	PUNCT
ajfa-5901	82	21	no	no	INTJ
ajfa-5901	82	22	.	.	NOUN
ajfa-5901	82	23	2	2	NUM
ajfa-5901	82	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	82	25	128	128	NUM
ajfa-5901	82	26	there	there	PRON
ajfa-5901	82	27	was	be	VERB
ajfa-5901	82	28	a	a	DET
ajfa-5901	82	29	positive	positive	ADJ
ajfa-5901	82	30	relation	relation	NOUN
ajfa-5901	82	31	between	between	ADP
ajfa-5901	82	32	managers	manager	NOUN
ajfa-5901	82	33	'	'	PART
ajfa-5901	82	34	earnings	earning	NOUN
ajfa-5901	82	35	forecasts	forecast	NOUN
ajfa-5901	82	36	and	and	CCONJ
ajfa-5901	82	37	shares	share	VERB
ajfa-5901	82	38	evaluation	evaluation	NOUN
ajfa-5901	82	39	in	in	ADP
ajfa-5901	82	40	their	their	PRON
ajfa-5901	82	41	primary	primary	ADJ
ajfa-5901	82	42	issue	issue	NOUN
ajfa-5901	82	43	.	.	PUNCT
ajfa-5901	83	1	lonkain	lonkain	PROPN
ajfa-5901	83	2	and	and	CCONJ
ajfa-5901	83	3	firth	firth	PROPN
ajfa-5901	83	4	(	(	PUNCT
ajfa-5901	83	5	2005	2005	NUM
ajfa-5901	83	6	)	)	PUNCT
ajfa-5901	83	7	in	in	ADP
ajfa-5901	83	8	another	another	DET
ajfa-5901	83	9	study	study	NOUN
ajfa-5901	83	10	surveyed	survey	VERB
ajfa-5901	83	11	the	the	DET
ajfa-5901	83	12	accuracy	accuracy	NOUN
ajfa-5901	83	13	of	of	ADP
ajfa-5901	83	14	earnings	earning	NOUN
ajfa-5901	83	15	forecast	forecast	NOUN
ajfa-5901	83	16	in	in	ADP
ajfa-5901	83	17	primary	primary	ADJ
ajfa-5901	83	18	issues	issue	NOUN
ajfa-5901	83	19	of	of	ADP
ajfa-5901	83	20	shares	share	NOUN
ajfa-5901	83	21	in	in	ADP
ajfa-5901	83	22	thailand	thailand	PROPN
ajfa-5901	83	23	stock	stock	NOUN
ajfa-5901	83	24	market	market	NOUN
ajfa-5901	83	25	,	,	PUNCT
ajfa-5901	83	26	and	and	CCONJ
ajfa-5901	83	27	its	its	PRON
ajfa-5901	83	28	relation	relation	NOUN
ajfa-5901	83	29	with	with	ADP
ajfa-5901	83	30	shares	share	NOUN
ajfa-5901	83	31	evaluation	evaluation	NOUN
ajfa-5901	83	32	from	from	ADP
ajfa-5901	83	33	1991	1991	NUM
ajfa-5901	83	34	to	to	ADP
ajfa-5901	83	35	1997	1997	NUM
ajfa-5901	83	36	.	.	PUNCT
ajfa-5901	84	1	the	the	DET
ajfa-5901	84	2	results	result	NOUN
ajfa-5901	84	3	showed	show	VERB
ajfa-5901	84	4	that	that	SCONJ
ajfa-5901	84	5	the	the	DET
ajfa-5901	84	6	forecasts	forecast	NOUN
ajfa-5901	84	7	are	be	AUX
ajfa-5901	84	8	in	in	ADP
ajfa-5901	84	9	an	an	DET
ajfa-5901	84	10	optimistic	optimistic	ADJ
ajfa-5901	84	11	way	way	NOUN
ajfa-5901	84	12	,	,	PUNCT
ajfa-5901	84	13	that	that	PRON
ajfa-5901	84	14	is	be	AUX
ajfa-5901	84	15	the	the	DET
ajfa-5901	84	16	forecasted	forecast	VERB
ajfa-5901	84	17	earnings	earning	NOUN
ajfa-5901	84	18	are	be	AUX
ajfa-5901	84	19	more	more	ADJ
ajfa-5901	84	20	than	than	ADP
ajfa-5901	84	21	real	real	ADJ
ajfa-5901	84	22	earnings	earning	NOUN
ajfa-5901	84	23	.	.	PUNCT
ajfa-5901	85	1	however	however	ADV
ajfa-5901	85	2	,	,	PUNCT
ajfa-5901	85	3	the	the	DET
ajfa-5901	85	4	earnings	earning	NOUN
ajfa-5901	85	5	forecasted	forecast	VERB
ajfa-5901	85	6	by	by	ADP
ajfa-5901	85	7	managers	manager	NOUN
ajfa-5901	85	8	are	be	AUX
ajfa-5901	85	9	more	more	ADV
ajfa-5901	85	10	accurate	accurate	ADJ
ajfa-5901	85	11	than	than	ADP
ajfa-5901	85	12	time	time	NOUN
ajfa-5901	85	13	series	series	NOUN
ajfa-5901	85	14	models	model	NOUN
ajfa-5901	85	15	in	in	ADP
ajfa-5901	85	16	a	a	DET
ajfa-5901	85	17	meaningful	meaningful	ADJ
ajfa-5901	85	18	manner	manner	NOUN
ajfa-5901	85	19	.	.	PUNCT
ajfa-5901	86	1	so	so	ADV
ajfa-5901	86	2	,	,	PUNCT
ajfa-5901	86	3	forecasting	forecasting	NOUN
ajfa-5901	86	4	of	of	ADP
ajfa-5901	86	5	earnings	earning	NOUN
ajfa-5901	86	6	in	in	ADP
ajfa-5901	86	7	primary	primary	ADJ
ajfa-5901	86	8	issues	issue	NOUN
ajfa-5901	86	9	has	have	VERB
ajfa-5901	86	10	information	information	NOUN
ajfa-5901	86	11	content	content	NOUN
ajfa-5901	86	12	.	.	PUNCT
ajfa-5901	87	1	bahramian	bahramian	PROPN
ajfa-5901	87	2	(	(	PUNCT
ajfa-5901	87	3	2006	2006	NUM
ajfa-5901	87	4	)	)	PUNCT
ajfa-5901	87	5	evaluated	evaluate	VERB
ajfa-5901	87	6	the	the	DET
ajfa-5901	87	7	accuracy	accuracy	NOUN
ajfa-5901	87	8	of	of	ADP
ajfa-5901	87	9	forecasted	forecast	VERB
ajfa-5901	87	10	earnings	earning	NOUN
ajfa-5901	87	11	per	per	ADP
ajfa-5901	87	12	share	share	NOUN
ajfa-5901	87	13	in	in	ADP
ajfa-5901	87	14	the	the	DET
ajfa-5901	87	15	companies	company	NOUN
ajfa-5901	87	16	were	be	AUX
ajfa-5901	87	17	offered	offer	VERB
ajfa-5901	87	18	their	their	PRON
ajfa-5901	87	19	shares	share	NOUN
ajfa-5901	87	20	for	for	ADP
ajfa-5901	87	21	the	the	DET
ajfa-5901	87	22	first	first	ADJ
ajfa-5901	87	23	time	time	NOUN
ajfa-5901	87	24	in	in	ADP
ajfa-5901	87	25	tehran	tehran	PROPN
ajfa-5901	87	26	stock	stock	NOUN
ajfa-5901	87	27	market	market	NOUN
ajfa-5901	87	28	,	,	PUNCT
ajfa-5901	87	29	and	and	CCONJ
ajfa-5901	87	30	companies	company	NOUN
ajfa-5901	87	31	increased	increase	VERB
ajfa-5901	87	32	their	their	PRON
ajfa-5901	87	33	capital	capital	NOUN
ajfa-5901	87	34	in	in	ADP
ajfa-5901	87	35	stock	stock	NOUN
ajfa-5901	87	36	market	market	NOUN
ajfa-5901	87	37	.	.	PUNCT
ajfa-5901	88	1	the	the	DET
ajfa-5901	88	2	period	period	NOUN
ajfa-5901	88	3	of	of	ADP
ajfa-5901	88	4	this	this	DET
ajfa-5901	88	5	study	study	NOUN
ajfa-5901	88	6	was	be	AUX
ajfa-5901	88	7	2000	2000	NUM
ajfa-5901	88	8	-	-	SYM
ajfa-5901	88	9	2002	2002	NUM
ajfa-5901	88	10	,	,	PUNCT
ajfa-5901	88	11	and	and	CCONJ
ajfa-5901	88	12	included	include	VERB
ajfa-5901	88	13	81	81	NUM
ajfa-5901	88	14	companies	company	NOUN
ajfa-5901	88	15	.	.	PUNCT
ajfa-5901	89	1	seven	seven	NUM
ajfa-5901	89	2	variables	variable	NOUN
ajfa-5901	89	3	including	include	VERB
ajfa-5901	89	4	firm	firm	ADJ
ajfa-5901	89	5	size	size	NOUN
ajfa-5901	89	6	,	,	PUNCT
ajfa-5901	89	7	period	period	NOUN
ajfa-5901	89	8	,	,	PUNCT
ajfa-5901	89	9	firm	firm	ADJ
ajfa-5901	89	10	age	age	NOUN
ajfa-5901	89	11	,	,	PUNCT
ajfa-5901	89	12	type	type	NOUN
ajfa-5901	89	13	of	of	ADP
ajfa-5901	89	14	activity	activity	NOUN
ajfa-5901	89	15	,	,	PUNCT
ajfa-5901	89	16	degree	degree	NOUN
ajfa-5901	89	17	of	of	ADP
ajfa-5901	89	18	financial	financial	ADJ
ajfa-5901	89	19	leverage	leverage	NOUN
ajfa-5901	89	20	,	,	PUNCT
ajfa-5901	89	21	the	the	DET
ajfa-5901	89	22	auditor	auditor	NOUN
ajfa-5901	89	23	opinion	opinion	NOUN
ajfa-5901	89	24	,	,	PUNCT
ajfa-5901	89	25	and	and	CCONJ
ajfa-5901	89	26	macroeconomic	macroeconomic	ADJ
ajfa-5901	89	27	conditions	condition	NOUN
ajfa-5901	89	28	were	be	AUX
ajfa-5901	89	29	identified	identify	VERB
ajfa-5901	89	30	in	in	ADP
ajfa-5901	89	31	determining	determine	VERB
ajfa-5901	89	32	accuracy	accuracy	NOUN
ajfa-5901	89	33	of	of	ADP
ajfa-5901	89	34	earnings	earning	NOUN
ajfa-5901	89	35	forecast	forecast	NOUN
ajfa-5901	89	36	.	.	PUNCT
ajfa-5901	90	1	the	the	DET
ajfa-5901	90	2	results	result	NOUN
ajfa-5901	90	3	showed	show	VERB
ajfa-5901	90	4	that	that	SCONJ
ajfa-5901	90	5	the	the	DET
ajfa-5901	90	6	error	error	NOUN
ajfa-5901	90	7	of	of	ADP
ajfa-5901	90	8	earnings	earning	NOUN
ajfa-5901	90	9	forecast	forecast	NOUN
ajfa-5901	90	10	has	have	VERB
ajfa-5901	90	11	direct	direct	ADJ
ajfa-5901	90	12	relation	relation	NOUN
ajfa-5901	90	13	with	with	ADP
ajfa-5901	90	14	the	the	DET
ajfa-5901	90	15	period	period	NOUN
ajfa-5901	90	16	of	of	ADP
ajfa-5901	90	17	forecast	forecast	NOUN
ajfa-5901	90	18	,	,	PUNCT
ajfa-5901	90	19	and	and	CCONJ
ajfa-5901	90	20	fluctuations	fluctuation	NOUN
ajfa-5901	90	21	in	in	ADP
ajfa-5901	90	22	stock	stock	NOUN
ajfa-5901	90	23	index	index	NOUN
ajfa-5901	90	24	,	,	PUNCT
ajfa-5901	90	25	and	and	CCONJ
ajfa-5901	90	26	there	there	PRON
ajfa-5901	90	27	were	be	VERB
ajfa-5901	90	28	no	no	DET
ajfa-5901	90	29	meaningful	meaningful	ADJ
ajfa-5901	90	30	relation	relation	NOUN
ajfa-5901	90	31	with	with	ADP
ajfa-5901	90	32	firm	firm	ADJ
ajfa-5901	90	33	size	size	NOUN
ajfa-5901	90	34	,	,	PUNCT
ajfa-5901	90	35	firm	firm	ADJ
ajfa-5901	90	36	age	age	NOUN
ajfa-5901	90	37	,	,	PUNCT
ajfa-5901	90	38	degree	degree	NOUN
ajfa-5901	90	39	of	of	ADP
ajfa-5901	90	40	financial	financial	ADJ
ajfa-5901	90	41	leverage	leverage	NOUN
ajfa-5901	90	42	,	,	PUNCT
ajfa-5901	90	43	auditor	auditor	NOUN
ajfa-5901	90	44	opinion	opinion	NOUN
ajfa-5901	90	45	and	and	CCONJ
ajfa-5901	90	46	industry	industry	NOUN
ajfa-5901	90	47	type	type	NOUN
ajfa-5901	90	48	.	.	PUNCT
ajfa-5901	91	1	3	3	X
ajfa-5901	91	2	.	.	X
ajfa-5901	91	3	research	research	NOUN
ajfa-5901	91	4	methodology	methodology	NOUN
ajfa-5901	91	5	3.1	3.1	NUM
ajfa-5901	91	6	research	research	NOUN
ajfa-5901	91	7	method	method	NOUN
ajfa-5901	91	8	,	,	PUNCT
ajfa-5901	91	9	statistical	statistical	ADJ
ajfa-5901	91	10	population	population	NOUN
ajfa-5901	91	11	,	,	PUNCT
ajfa-5901	91	12	and	and	CCONJ
ajfa-5901	91	13	sampling	sample	VERB
ajfa-5901	91	14	method	method	NOUN
ajfa-5901	91	15	in	in	ADP
ajfa-5901	91	16	this	this	DET
ajfa-5901	91	17	research	research	NOUN
ajfa-5901	91	18	,	,	PUNCT
ajfa-5901	91	19	we	we	PRON
ajfa-5901	91	20	used	use	VERB
ajfa-5901	91	21	the	the	DET
ajfa-5901	91	22	correlation	correlation	NOUN
ajfa-5901	91	23	type	type	NOUN
ajfa-5901	91	24	method	method	NOUN
ajfa-5901	91	25	,	,	PUNCT
ajfa-5901	91	26	and	and	CCONJ
ajfa-5901	91	27	studied	study	VERB
ajfa-5901	91	28	the	the	DET
ajfa-5901	91	29	relations	relation	NOUN
ajfa-5901	91	30	between	between	ADP
ajfa-5901	91	31	independent	independent	ADJ
ajfa-5901	91	32	and	and	CCONJ
ajfa-5901	91	33	dependent	dependent	ADJ
ajfa-5901	91	34	variables	variable	NOUN
ajfa-5901	91	35	by	by	ADP
ajfa-5901	91	36	statistical	statistical	ADJ
ajfa-5901	91	37	methods	method	NOUN
ajfa-5901	91	38	such	such	ADJ
ajfa-5901	91	39	as	as	ADP
ajfa-5901	91	40	regression	regression	NOUN
ajfa-5901	91	41	and	and	CCONJ
ajfa-5901	91	42	correlation	correlation	NOUN
ajfa-5901	91	43	test	test	NOUN
ajfa-5901	91	44	.	.	PUNCT
ajfa-5901	92	1	this	this	DET
ajfa-5901	92	2	research	research	NOUN
ajfa-5901	92	3	is	be	AUX
ajfa-5901	92	4	also	also	ADV
ajfa-5901	92	5	,	,	PUNCT
ajfa-5901	92	6	considered	consider	VERB
ajfa-5901	92	7	as	as	ADP
ajfa-5901	92	8	post	post	NOUN
ajfa-5901	92	9	-	-	NOUN
ajfa-5901	92	10	event	event	NOUN
ajfa-5901	92	11	(	(	PUNCT
ajfa-5901	92	12	using	use	VERB
ajfa-5901	92	13	past	past	ADJ
ajfa-5901	92	14	data	datum	NOUN
ajfa-5901	92	15	)	)	PUNCT
ajfa-5901	92	16	.	.	PUNCT
ajfa-5901	93	1	the	the	DET
ajfa-5901	93	2	statistical	statistical	ADJ
ajfa-5901	93	3	population	population	NOUN
ajfa-5901	93	4	of	of	ADP
ajfa-5901	93	5	this	this	DET
ajfa-5901	93	6	research	research	NOUN
ajfa-5901	93	7	includes	include	VERB
ajfa-5901	93	8	firms	firm	NOUN
ajfa-5901	93	9	were	be	AUX
ajfa-5901	93	10	active	active	ADJ
ajfa-5901	93	11	in	in	ADP
ajfa-5901	93	12	tehran	tehran	PROPN
ajfa-5901	93	13	stock	stock	NOUN
ajfa-5901	93	14	market	market	NOUN
ajfa-5901	93	15	from	from	ADP
ajfa-5901	93	16	2010	2010	NUM
ajfa-5901	93	17	to	to	ADP
ajfa-5901	93	18	2013	2013	NUM
ajfa-5901	93	19	.	.	PUNCT
ajfa-5901	94	1	then	then	ADV
ajfa-5901	94	2	,	,	PUNCT
ajfa-5901	94	3	firms	firm	NOUN
ajfa-5901	94	4	were	be	AUX
ajfa-5901	94	5	active	active	ADJ
ajfa-5901	94	6	just	just	ADV
ajfa-5901	94	7	in	in	ADP
ajfa-5901	94	8	one	one	NUM
ajfa-5901	94	9	or	or	CCONJ
ajfa-5901	94	10	two	two	NUM
ajfa-5901	94	11	years	year	NOUN
ajfa-5901	94	12	of	of	ADP
ajfa-5901	94	13	this	this	DET
ajfa-5901	94	14	period	period	NOUN
ajfa-5901	94	15	are	be	AUX
ajfa-5901	94	16	included	include	VERB
ajfa-5901	94	17	too	too	ADV
ajfa-5901	94	18	.	.	PUNCT
ajfa-5901	95	1	to	to	PART
ajfa-5901	95	2	make	make	VERB
ajfa-5901	95	3	the	the	DET
ajfa-5901	95	4	data	datum	NOUN
ajfa-5901	95	5	homogenous	homogenous	ADJ
ajfa-5901	95	6	,	,	PUNCT
ajfa-5901	95	7	firms	firm	NOUN
ajfa-5901	95	8	were	be	AUX
ajfa-5901	95	9	selected	select	VERB
ajfa-5901	95	10	according	accord	VERB
ajfa-5901	95	11	to	to	ADP
ajfa-5901	95	12	following	follow	VERB
ajfa-5901	95	13	items	item	NOUN
ajfa-5901	95	14	:	:	PUNCT
ajfa-5901	96	1	1	1	X
ajfa-5901	96	2	.	.	X
ajfa-5901	96	3	the	the	DET
ajfa-5901	96	4	firms	firm	NOUN
ajfa-5901	96	5	listed	list	VERB
ajfa-5901	96	6	in	in	ADP
ajfa-5901	96	7	tehran	tehran	PROPN
ajfa-5901	96	8	stock	stock	PROPN
ajfa-5901	96	9	exchange	exchange	PROPN
ajfa-5901	96	10	have	have	VERB
ajfa-5901	96	11	different	different	ADJ
ajfa-5901	96	12	end	end	NOUN
ajfa-5901	96	13	dates	date	NOUN
ajfa-5901	96	14	for	for	ADP
ajfa-5901	96	15	their	their	PRON
ajfa-5901	96	16	financial	financial	ADJ
ajfa-5901	96	17	years	year	NOUN
ajfa-5901	96	18	(	(	PUNCT
ajfa-5901	96	19	march	march	PROPN
ajfa-5901	96	20	20	20	NUM
ajfa-5901	96	21	,	,	PUNCT
ajfa-5901	96	22	june	june	PROPN
ajfa-5901	96	23	20	20	NUM
ajfa-5901	96	24	,	,	PUNCT
ajfa-5901	96	25	july	july	PROPN
ajfa-5901	96	26	21	21	NUM
ajfa-5901	96	27	,	,	PUNCT
ajfa-5901	96	28	september	september	PROPN
ajfa-5901	96	29	21	21	NUM
ajfa-5901	96	30	,	,	PUNCT
ajfa-5901	96	31	october	october	PROPN
ajfa-5901	96	32	21	21	NUM
ajfa-5901	96	33	,	,	PUNCT
ajfa-5901	96	34	november	november	PROPN
ajfa-5901	96	35	20	20	NUM
ajfa-5901	96	36	and	and	CCONJ
ajfa-5901	96	37	december	december	PROPN
ajfa-5901	96	38	20	20	NUM
ajfa-5901	96	39	)	)	PUNCT
ajfa-5901	96	40	.	.	PUNCT
ajfa-5901	97	1	this	this	DET
ajfa-5901	97	2	difference	difference	NOUN
ajfa-5901	97	3	is	be	AUX
ajfa-5901	97	4	because	because	SCONJ
ajfa-5901	97	5	of	of	ADP
ajfa-5901	97	6	the	the	DET
ajfa-5901	97	7	difference	difference	NOUN
ajfa-5901	97	8	in	in	ADP
ajfa-5901	97	9	the	the	DET
ajfa-5901	97	10	activities	activity	NOUN
ajfa-5901	97	11	and	and	CCONJ
ajfa-5901	97	12	production	production	NOUN
ajfa-5901	97	13	cycles	cycle	NOUN
ajfa-5901	97	14	.	.	PUNCT
ajfa-5901	98	1	the	the	DET
ajfa-5901	98	2	homogeneity	homogeneity	NOUN
ajfa-5901	98	3	of	of	ADP
ajfa-5901	98	4	sample	sample	NOUN
ajfa-5901	98	5	firms	firm	NOUN
ajfa-5901	98	6	in	in	ADP
ajfa-5901	98	7	end	end	NOUN
ajfa-5901	98	8	date	date	NOUN
ajfa-5901	98	9	of	of	ADP
ajfa-5901	98	10	financial	financial	ADJ
ajfa-5901	98	11	year	year	NOUN
ajfa-5901	98	12	is	be	AUX
ajfa-5901	98	13	important	important	ADJ
ajfa-5901	98	14	,	,	PUNCT
ajfa-5901	98	15	especially	especially	ADV
ajfa-5901	98	16	on	on	ADP
ajfa-5901	98	17	the	the	DET
ajfa-5901	98	18	time	time	NOUN
ajfa-5901	98	19	of	of	ADP
ajfa-5901	98	20	offering	offer	VERB
ajfa-5901	98	21	the	the	DET
ajfa-5901	98	22	earnings	earning	NOUN
ajfa-5901	98	23	forecast	forecast	NOUN
ajfa-5901	98	24	per	per	ADP
ajfa-5901	98	25	share	share	NOUN
ajfa-5901	98	26	,	,	PUNCT
ajfa-5901	98	27	and	and	CCONJ
ajfa-5901	98	28	their	their	PRON
ajfa-5901	98	29	comparison	comparison	NOUN
ajfa-5901	98	30	capability	capability	NOUN
ajfa-5901	98	31	.	.	PUNCT
ajfa-5901	99	1	most	most	ADJ
ajfa-5901	99	2	firms	firm	NOUN
ajfa-5901	99	3	in	in	ADP
ajfa-5901	99	4	tehran	tehran	PROPN
ajfa-5901	99	5	stock	stock	PROPN
ajfa-5901	99	6	exchange	exchange	PROPN
ajfa-5901	99	7	have	have	VERB
ajfa-5901	99	8	the	the	DET
ajfa-5901	99	9	march	march	NOUN
ajfa-5901	99	10	20	20	NUM
ajfa-5901	99	11	as	as	ADP
ajfa-5901	99	12	their	their	PRON
ajfa-5901	99	13	end	end	NOUN
ajfa-5901	99	14	date	date	NOUN
ajfa-5901	99	15	of	of	ADP
ajfa-5901	99	16	financial	financial	ADJ
ajfa-5901	99	17	year	year	NOUN
ajfa-5901	99	18	,	,	PUNCT
ajfa-5901	99	19	so	so	ADV
ajfa-5901	99	20	we	we	PRON
ajfa-5901	99	21	selected	select	VERB
ajfa-5901	99	22	these	these	DET
ajfa-5901	99	23	firms	firm	NOUN
ajfa-5901	99	24	.	.	PUNCT
ajfa-5901	100	1	2	2	X
ajfa-5901	100	2	.	.	X
ajfa-5901	100	3	the	the	DET
ajfa-5901	100	4	firms	firm	NOUN
ajfa-5901	100	5	which	which	PRON
ajfa-5901	100	6	are	be	AUX
ajfa-5901	100	7	member	member	NOUN
ajfa-5901	100	8	of	of	ADP
ajfa-5901	100	9	financial	financial	ADJ
ajfa-5901	100	10	intermediaries	intermediary	NOUN
ajfa-5901	100	11	,	,	PUNCT
ajfa-5901	100	12	holdings	holding	NOUN
ajfa-5901	100	13	,	,	PUNCT
ajfa-5901	100	14	and	and	CCONJ
ajfa-5901	100	15	banks	bank	NOUN
ajfa-5901	100	16	are	be	AUX
ajfa-5901	100	17	firms	firm	NOUN
ajfa-5901	100	18	whose	whose	DET
ajfa-5901	100	19	performance	performance	NOUN
ajfa-5901	100	20	is	be	AUX
ajfa-5901	100	21	depended	depend	VERB
ajfa-5901	100	22	on	on	ADP
ajfa-5901	100	23	the	the	DET
ajfa-5901	100	24	activities	activity	NOUN
ajfa-5901	100	25	of	of	ADP
ajfa-5901	100	26	other	other	ADJ
ajfa-5901	100	27	firms	firm	NOUN
ajfa-5901	100	28	,	,	PUNCT
ajfa-5901	100	29	and	and	CCONJ
ajfa-5901	100	30	are	be	AUX
ajfa-5901	100	31	distinct	distinct	ADJ
ajfa-5901	100	32	from	from	ADP
ajfa-5901	100	33	other	other	ADJ
ajfa-5901	100	34	firms	firm	NOUN
ajfa-5901	100	35	clearly	clearly	ADV
ajfa-5901	100	36	.	.	PUNCT
ajfa-5901	101	1	so	so	ADV
ajfa-5901	101	2	the	the	DET
ajfa-5901	101	3	accuracy	accuracy	NOUN
ajfa-5901	101	4	of	of	ADP
ajfa-5901	101	5	earnings	earning	NOUN
ajfa-5901	101	6	forecast	forecast	NOUN
ajfa-5901	101	7	in	in	ADP
ajfa-5901	101	8	these	these	DET
ajfa-5901	101	9	firms	firm	NOUN
ajfa-5901	101	10	is	be	AUX
ajfa-5901	101	11	different	different	ADJ
ajfa-5901	101	12	from	from	ADP
ajfa-5901	101	13	other	other	ADJ
ajfa-5901	101	14	firms	firm	NOUN
ajfa-5901	101	15	.	.	PUNCT
ajfa-5901	102	1	therefore	therefore	ADV
ajfa-5901	102	2	,	,	PUNCT
ajfa-5901	102	3	we	we	PRON
ajfa-5901	102	4	excluded	exclude	VERB
ajfa-5901	102	5	these	these	DET
ajfa-5901	102	6	firms	firm	NOUN
ajfa-5901	102	7	from	from	ADP
ajfa-5901	102	8	our	our	PRON
ajfa-5901	102	9	study	study	NOUN
ajfa-5901	102	10	.	.	PUNCT
ajfa-5901	103	1	3	3	X
ajfa-5901	103	2	.	.	X
ajfa-5901	103	3	several	several	ADJ
ajfa-5901	103	4	firms	firm	NOUN
ajfa-5901	103	5	have	have	AUX
ajfa-5901	103	6	not	not	PART
ajfa-5901	103	7	announced	announce	VERB
ajfa-5901	103	8	the	the	DET
ajfa-5901	103	9	earnings	earning	NOUN
ajfa-5901	103	10	forecast	forecast	NOUN
ajfa-5901	103	11	per	per	ADP
ajfa-5901	103	12	share	share	NOUN
ajfa-5901	103	13	despite	despite	SCONJ
ajfa-5901	103	14	the	the	DET
ajfa-5901	103	15	obligation	obligation	NOUN
ajfa-5901	103	16	of	of	ADP
ajfa-5901	103	17	the	the	DET
ajfa-5901	103	18	regulations	regulation	NOUN
ajfa-5901	103	19	on	on	ADP
ajfa-5901	103	20	disclosure	disclosure	NOUN
ajfa-5901	103	21	of	of	ADP
ajfa-5901	103	22	information	information	NOUN
ajfa-5901	103	23	by	by	ADP
ajfa-5901	103	24	the	the	DET
ajfa-5901	103	25	companies	company	NOUN
ajfa-5901	103	26	listed	list	VERB
ajfa-5901	103	27	in	in	ADP
ajfa-5901	103	28	the	the	DET
ajfa-5901	103	29	tehran	tehran	PROPN
ajfa-5901	103	30	stock	stock	PROPN
ajfa-5901	103	31	exchange	exchange	PROPN
ajfa-5901	103	32	,	,	PUNCT
ajfa-5901	103	33	or	or	CCONJ
ajfa-5901	103	34	their	their	PRON
ajfa-5901	103	35	earnings	earning	NOUN
ajfa-5901	103	36	forecast	forecast	NOUN
ajfa-5901	103	37	are	be	AUX
ajfa-5901	103	38	not	not	PART
ajfa-5901	103	39	available	available	ADJ
ajfa-5901	103	40	.	.	PUNCT
ajfa-5901	104	1	we	we	PRON
ajfa-5901	104	2	excluded	exclude	VERB
ajfa-5901	104	3	these	these	DET
ajfa-5901	104	4	firms	firm	NOUN
ajfa-5901	104	5	.	.	PUNCT
ajfa-5901	105	1	then	then	ADV
ajfa-5901	105	2	,	,	PUNCT
ajfa-5901	105	3	the	the	DET
ajfa-5901	105	4	asian	asian	ADJ
ajfa-5901	105	5	journal	journal	NOUN
ajfa-5901	105	6	of	of	ADP
ajfa-5901	105	7	finance	finance	PROPN
ajfa-5901	105	8	&	&	CCONJ
ajfa-5901	105	9	accounting	accounting	PROPN
ajfa-5901	105	10	issn	issn	PROPN
ajfa-5901	105	11	1946	1946	NUM
ajfa-5901	105	12	-	-	PUNCT
ajfa-5901	105	13	052x	052x	PROPN
ajfa-5901	105	14	2014	2014	NUM
ajfa-5901	105	15	,	,	PUNCT
ajfa-5901	105	16	vol	vol	NOUN
ajfa-5901	105	17	.	.	PROPN
ajfa-5901	105	18	6	6	NUM
ajfa-5901	105	19	,	,	PUNCT
ajfa-5901	105	20	no	no	INTJ
ajfa-5901	105	21	.	.	NOUN
ajfa-5901	105	22	2	2	NUM
ajfa-5901	105	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	105	24	129	129	NUM
ajfa-5901	105	25	sample	sample	NOUN
ajfa-5901	105	26	of	of	ADP
ajfa-5901	105	27	our	our	PRON
ajfa-5901	105	28	study	study	NOUN
ajfa-5901	105	29	encompasses	encompass	VERB
ajfa-5901	105	30	the	the	DET
ajfa-5901	105	31	firms	firm	NOUN
ajfa-5901	105	32	had	have	AUX
ajfa-5901	105	33	announced	announce	VERB
ajfa-5901	105	34	their	their	PRON
ajfa-5901	105	35	earnings	earning	NOUN
ajfa-5901	105	36	forecast	forecast	NOUN
ajfa-5901	105	37	for	for	ADP
ajfa-5901	105	38	at	at	ADV
ajfa-5901	105	39	least	least	ADV
ajfa-5901	105	40	one	one	NUM
ajfa-5901	105	41	year	year	NOUN
ajfa-5901	105	42	in	in	ADP
ajfa-5901	105	43	the	the	DET
ajfa-5901	105	44	period	period	NOUN
ajfa-5901	105	45	of	of	ADP
ajfa-5901	105	46	this	this	DET
ajfa-5901	105	47	study	study	NOUN
ajfa-5901	105	48	.	.	PUNCT
ajfa-5901	106	1	4	4	X
ajfa-5901	106	2	.	.	X
ajfa-5901	106	3	the	the	DET
ajfa-5901	106	4	firms	firm	NOUN
ajfa-5901	106	5	their	their	PRON
ajfa-5901	106	6	transactions	transaction	NOUN
ajfa-5901	106	7	were	be	AUX
ajfa-5901	106	8	completely	completely	ADV
ajfa-5901	106	9	ceased	cease	VERB
ajfa-5901	106	10	during	during	ADP
ajfa-5901	106	11	the	the	DET
ajfa-5901	106	12	period	period	NOUN
ajfa-5901	106	13	of	of	ADP
ajfa-5901	106	14	this	this	DET
ajfa-5901	106	15	study	study	NOUN
ajfa-5901	106	16	were	be	AUX
ajfa-5901	106	17	excluded	exclude	VERB
ajfa-5901	106	18	.	.	PUNCT
ajfa-5901	107	1	considering	consider	VERB
ajfa-5901	107	2	the	the	DET
ajfa-5901	107	3	limitations	limitation	NOUN
ajfa-5901	107	4	mentioned	mention	VERB
ajfa-5901	107	5	above	above	ADV
ajfa-5901	107	6	,	,	PUNCT
ajfa-5901	107	7	the	the	DET
ajfa-5901	107	8	statistical	statistical	ADJ
ajfa-5901	107	9	population	population	NOUN
ajfa-5901	107	10	in	in	ADP
ajfa-5901	107	11	2010	2010	NUM
ajfa-5901	107	12	,	,	PUNCT
ajfa-5901	107	13	2011	2011	NUM
ajfa-5901	107	14	,	,	PUNCT
ajfa-5901	107	15	2012	2012	NUM
ajfa-5901	107	16	,	,	PUNCT
ajfa-5901	107	17	and	and	CCONJ
ajfa-5901	107	18	2013	2013	NUM
ajfa-5901	107	19	were	be	AUX
ajfa-5901	107	20	respectively	respectively	ADV
ajfa-5901	107	21	130	130	NUM
ajfa-5901	107	22	,	,	PUNCT
ajfa-5901	107	23	127	127	NUM
ajfa-5901	107	24	,	,	PUNCT
ajfa-5901	107	25	154	154	NUM
ajfa-5901	107	26	,	,	PUNCT
ajfa-5901	107	27	and	and	CCONJ
ajfa-5901	107	28	160	160	NUM
ajfa-5901	107	29	.	.	PUNCT
ajfa-5901	108	1	the	the	DET
ajfa-5901	108	2	firms	firm	NOUN
ajfa-5901	108	3	under	under	ADP
ajfa-5901	108	4	our	our	PRON
ajfa-5901	108	5	research	research	NOUN
ajfa-5901	108	6	are	be	AUX
ajfa-5901	108	7	shown	show	VERB
ajfa-5901	108	8	in	in	ADP
ajfa-5901	108	9	table	table	NOUN
ajfa-5901	108	10	1	1	NUM
ajfa-5901	108	11	,	,	PUNCT
ajfa-5901	108	12	according	accord	VERB
ajfa-5901	108	13	to	to	ADP
ajfa-5901	108	14	industry	industry	NOUN
ajfa-5901	108	15	type	type	NOUN
ajfa-5901	108	16	.	.	PUNCT
ajfa-5901	109	1	table	table	NOUN
ajfa-5901	109	2	1	1	NUM
ajfa-5901	109	3	.	.	PUNCT
ajfa-5901	109	4	firms	firm	NOUN
ajfa-5901	109	5	according	accord	VERB
ajfa-5901	109	6	to	to	ADP
ajfa-5901	109	7	industry	industry	NOUN
ajfa-5901	109	8	type	type	NOUN
ajfa-5901	109	9	type	type	NOUN
ajfa-5901	109	10	of	of	ADP
ajfa-5901	109	11	industry	industry	NOUN
ajfa-5901	109	12	no	no	INTJ
ajfa-5901	109	13	.	.	PUNCT
ajfa-5901	110	1	in	in	ADP
ajfa-5901	110	2	2010	2010	NUM
ajfa-5901	110	3	no	no	NOUN
ajfa-5901	110	4	.	.	PUNCT
ajfa-5901	111	1	in	in	ADP
ajfa-5901	111	2	2011	2011	NUM
ajfa-5901	111	3	no	no	NOUN
ajfa-5901	111	4	.	.	PUNCT
ajfa-5901	112	1	in	in	ADP
ajfa-5901	112	2	2012	2012	NUM
ajfa-5901	112	3	no	no	NOUN
ajfa-5901	112	4	.	.	PUNCT
ajfa-5901	113	1	in	in	ADP
ajfa-5901	113	2	2013	2013	NUM
ajfa-5901	113	3	1	1	NUM
ajfa-5901	113	4	mining	mining	NOUN
ajfa-5901	113	5	and	and	CCONJ
ajfa-5901	113	6	related	related	ADJ
ajfa-5901	113	7	products	product	NOUN
ajfa-5901	113	8	26	26	NUM
ajfa-5901	113	9	31	31	NUM
ajfa-5901	113	10	37	37	NUM
ajfa-5901	113	11	39	39	NUM
ajfa-5901	113	12	2	2	NUM
ajfa-5901	113	13	agriculture	agriculture	NOUN
ajfa-5901	113	14	,	,	PUNCT
ajfa-5901	113	15	animal	animal	NOUN
ajfa-5901	113	16	husbandry	husbandry	NOUN
ajfa-5901	113	17	,	,	PUNCT
ajfa-5901	113	18	and	and	CCONJ
ajfa-5901	113	19	related	related	ADJ
ajfa-5901	113	20	industries	industry	NOUN
ajfa-5901	113	21	21	21	NUM
ajfa-5901	113	22	14	14	NUM
ajfa-5901	113	23	19	19	NUM
ajfa-5901	113	24	22	22	NUM
ajfa-5901	113	25	3	3	NUM
ajfa-5901	113	26	chemical	chemical	NOUN
ajfa-5901	113	27	,	,	PUNCT
ajfa-5901	113	28	petrochemical	petrochemical	NOUN
ajfa-5901	113	29	,	,	PUNCT
ajfa-5901	113	30	and	and	CCONJ
ajfa-5901	113	31	pharmaceutical	pharmaceutical	ADJ
ajfa-5901	113	32	substances	substance	NOUN
ajfa-5901	113	33	and	and	CCONJ
ajfa-5901	113	34	related	related	ADJ
ajfa-5901	113	35	products	product	NOUN
ajfa-5901	113	36	38	38	NUM
ajfa-5901	113	37	35	35	NUM
ajfa-5901	113	38	36	36	NUM
ajfa-5901	113	39	37	37	NUM
ajfa-5901	113	40	4	4	NUM
ajfa-5901	113	41	machinery	machinery	NOUN
ajfa-5901	113	42	,	,	PUNCT
ajfa-5901	113	43	equipments	equipment	NOUN
ajfa-5901	113	44	,	,	PUNCT
ajfa-5901	113	45	and	and	CCONJ
ajfa-5901	113	46	electric	electric	ADJ
ajfa-5901	113	47	devices	device	NOUN
ajfa-5901	113	48	35	35	NUM
ajfa-5901	113	49	35	35	NUM
ajfa-5901	113	50	42	42	NUM
ajfa-5901	113	51	42	42	NUM
ajfa-5901	113	52	5	5	NUM
ajfa-5901	113	53	basic	basic	ADJ
ajfa-5901	113	54	metals	metal	NOUN
ajfa-5901	113	55	and	and	CCONJ
ajfa-5901	113	56	related	related	ADJ
ajfa-5901	113	57	products	product	NOUN
ajfa-5901	113	58	10	10	NUM
ajfa-5901	113	59	12	12	NUM
ajfa-5901	113	60	20	20	NUM
ajfa-5901	113	61	20	20	NUM
ajfa-5901	113	62	total	total	NOUN
ajfa-5901	113	63	130	130	NUM
ajfa-5901	113	64	127	127	NUM
ajfa-5901	113	65	154	154	NUM
ajfa-5901	113	66	160	160	NUM
ajfa-5901	113	67	3.2	3.2	NUM
ajfa-5901	113	68	hypotheses	hypothesis	NOUN
ajfa-5901	113	69	of	of	ADP
ajfa-5901	113	70	the	the	DET
ajfa-5901	113	71	research	research	NOUN
ajfa-5901	113	72	studying	study	VERB
ajfa-5901	113	73	the	the	DET
ajfa-5901	113	74	literature	literature	NOUN
ajfa-5901	113	75	review	review	NOUN
ajfa-5901	113	76	,	,	PUNCT
ajfa-5901	113	77	we	we	PRON
ajfa-5901	113	78	formulated	formulate	VERB
ajfa-5901	113	79	the	the	DET
ajfa-5901	113	80	following	follow	VERB
ajfa-5901	113	81	hypotheses	hypothesis	NOUN
ajfa-5901	113	82	:	:	PUNCT
ajfa-5901	113	83	the	the	DET
ajfa-5901	113	84	first	first	ADJ
ajfa-5901	113	85	hypothesis	hypothesis	NOUN
ajfa-5901	113	86	:	:	PUNCT
ajfa-5901	113	87	=	=	PUNCT
ajfa-5901	113	88	there	there	PRON
ajfa-5901	113	89	is	be	VERB
ajfa-5901	113	90	not	not	PART
ajfa-5901	113	91	a	a	DET
ajfa-5901	113	92	meaningful	meaningful	ADJ
ajfa-5901	113	93	relation	relation	NOUN
ajfa-5901	113	94	between	between	ADP
ajfa-5901	113	95	the	the	DET
ajfa-5901	113	96	industry	industry	NOUN
ajfa-5901	113	97	type	type	NOUN
ajfa-5901	113	98	and	and	CCONJ
ajfa-5901	113	99	abnormal	abnormal	ADJ
ajfa-5901	113	100	error	error	NOUN
ajfa-5901	113	101	of	of	ADP
ajfa-5901	113	102	earnings	earning	NOUN
ajfa-5901	113	103	forecast	forecast	NOUN
ajfa-5901	113	104	.	.	PUNCT
ajfa-5901	114	1	:	:	PUNCT
ajfa-5901	114	2	=	=	PUNCT
ajfa-5901	114	3	there	there	PRON
ajfa-5901	114	4	is	be	VERB
ajfa-5901	114	5	a	a	DET
ajfa-5901	114	6	meaningful	meaningful	ADJ
ajfa-5901	114	7	relation	relation	NOUN
ajfa-5901	114	8	between	between	ADP
ajfa-5901	114	9	the	the	DET
ajfa-5901	114	10	industry	industry	NOUN
ajfa-5901	114	11	type	type	NOUN
ajfa-5901	114	12	and	and	CCONJ
ajfa-5901	114	13	abnormal	abnormal	ADJ
ajfa-5901	114	14	error	error	NOUN
ajfa-5901	114	15	of	of	ADP
ajfa-5901	114	16	earnings	earning	NOUN
ajfa-5901	114	17	forecast	forecast	NOUN
ajfa-5901	114	18	.	.	PUNCT
ajfa-5901	115	1	:	:	PUNCT
ajfa-5901	115	2	the	the	DET
ajfa-5901	115	3	test	test	NOUN
ajfa-5901	115	4	statistic	statistic	NOUN
ajfa-5901	115	5	for	for	ADP
ajfa-5901	115	6	examining	examine	VERB
ajfa-5901	115	7	the	the	DET
ajfa-5901	115	8	first	first	ADJ
ajfa-5901	115	9	hypothesis	hypothesis	NOUN
ajfa-5901	115	10	is	be	AUX
ajfa-5901	115	11	variance	variance	NOUN
ajfa-5901	115	12	analysis	analysis	NOUN
ajfa-5901	115	13	.	.	PUNCT
ajfa-5901	116	1	if	if	SCONJ
ajfa-5901	116	2	the	the	DET
ajfa-5901	116	3	f	f	NOUN
ajfa-5901	116	4	-	-	PUNCT
ajfa-5901	116	5	value	value	NOUN
ajfa-5901	116	6	were	be	AUX
ajfa-5901	116	7	close	close	ADJ
ajfa-5901	116	8	to	to	ADP
ajfa-5901	116	9	one	one	NUM
ajfa-5901	116	10	,	,	PUNCT
ajfa-5901	116	11	it	it	PRON
ajfa-5901	116	12	can	can	AUX
ajfa-5901	116	13	be	be	AUX
ajfa-5901	116	14	concluded	conclude	VERB
ajfa-5901	116	15	that	that	SCONJ
ajfa-5901	116	16	there	there	PRON
ajfa-5901	116	17	is	be	VERB
ajfa-5901	116	18	no	no	DET
ajfa-5901	116	19	meaningful	meaningful	ADJ
ajfa-5901	116	20	difference	difference	NOUN
ajfa-5901	116	21	among	among	ADP
ajfa-5901	116	22	the	the	DET
ajfa-5901	116	23	average	average	NOUN
ajfa-5901	116	24	of	of	ADP
ajfa-5901	116	25	samples	sample	NOUN
ajfa-5901	116	26	.	.	PUNCT
ajfa-5901	117	1	if	if	SCONJ
ajfa-5901	117	2	there	there	PRON
ajfa-5901	117	3	were	be	VERB
ajfa-5901	117	4	large	large	ADJ
ajfa-5901	117	5	difference	difference	NOUN
ajfa-5901	117	6	among	among	ADP
ajfa-5901	117	7	the	the	DET
ajfa-5901	117	8	average	average	NOUN
ajfa-5901	117	9	of	of	ADP
ajfa-5901	117	10	samples	sample	NOUN
ajfa-5901	117	11	,	,	PUNCT
ajfa-5901	117	12	the	the	DET
ajfa-5901	117	13	numerator	numerator	NOUN
ajfa-5901	117	14	would	would	AUX
ajfa-5901	117	15	become	become	VERB
ajfa-5901	117	16	larger	large	ADJ
ajfa-5901	117	17	,	,	PUNCT
ajfa-5901	117	18	and	and	CCONJ
ajfa-5901	117	19	the	the	DET
ajfa-5901	117	20	f	f	NOUN
ajfa-5901	117	21	-	-	PUNCT
ajfa-5901	117	22	value	value	NOUN
ajfa-5901	117	23	would	would	AUX
ajfa-5901	117	24	be	be	AUX
ajfa-5901	117	25	more	more	ADJ
ajfa-5901	117	26	than	than	ADP
ajfa-5901	117	27	one	one	NUM
ajfa-5901	117	28	,	,	PUNCT
ajfa-5901	117	29	so	so	SCONJ
ajfa-5901	117	30	there	there	PRON
ajfa-5901	117	31	would	would	AUX
ajfa-5901	117	32	be	be	AUX
ajfa-5901	117	33	a	a	DET
ajfa-5901	117	34	meaningful	meaningful	ADJ
ajfa-5901	117	35	difference	difference	NOUN
ajfa-5901	117	36	among	among	ADP
ajfa-5901	117	37	the	the	DET
ajfa-5901	117	38	averages	average	NOUN
ajfa-5901	117	39	of	of	ADP
ajfa-5901	117	40	samples	sample	NOUN
ajfa-5901	117	41	.	.	PUNCT
ajfa-5901	118	1	the	the	DET
ajfa-5901	118	2	second	second	ADJ
ajfa-5901	118	3	hypothesis	hypothesis	NOUN
ajfa-5901	118	4	:	:	PUNCT
ajfa-5901	118	5	asian	asian	ADJ
ajfa-5901	118	6	journal	journal	NOUN
ajfa-5901	118	7	of	of	ADP
ajfa-5901	118	8	finance	finance	PROPN
ajfa-5901	118	9	&	&	CCONJ
ajfa-5901	118	10	accounting	accounting	PROPN
ajfa-5901	118	11	issn	issn	PROPN
ajfa-5901	118	12	1946	1946	NUM
ajfa-5901	118	13	-	-	PUNCT
ajfa-5901	118	14	052x	052x	PROPN
ajfa-5901	118	15	2014	2014	NUM
ajfa-5901	118	16	,	,	PUNCT
ajfa-5901	118	17	vol	vol	NOUN
ajfa-5901	118	18	.	.	PROPN
ajfa-5901	118	19	6	6	NUM
ajfa-5901	118	20	,	,	PUNCT
ajfa-5901	118	21	no	no	INTJ
ajfa-5901	118	22	.	.	NOUN
ajfa-5901	118	23	2	2	NUM
ajfa-5901	118	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	118	25	130	130	NUM
ajfa-5901	118	26	=	=	CCONJ
ajfa-5901	118	27	there	there	PRON
ajfa-5901	118	28	is	be	VERB
ajfa-5901	118	29	not	not	PART
ajfa-5901	118	30	a	a	DET
ajfa-5901	118	31	meaningful	meaningful	ADJ
ajfa-5901	118	32	relation	relation	NOUN
ajfa-5901	118	33	between	between	ADP
ajfa-5901	118	34	firm	firm	ADJ
ajfa-5901	118	35	size	size	NOUN
ajfa-5901	118	36	and	and	CCONJ
ajfa-5901	118	37	abnormal	abnormal	ADJ
ajfa-5901	118	38	error	error	NOUN
ajfa-5901	118	39	of	of	ADP
ajfa-5901	118	40	earnings	earning	NOUN
ajfa-5901	118	41	forecast	forecast	NOUN
ajfa-5901	118	42	.	.	PUNCT
ajfa-5901	119	1	:	:	PUNCT
ajfa-5901	119	2	=	=	PUNCT
ajfa-5901	119	3	there	there	PRON
ajfa-5901	119	4	is	be	VERB
ajfa-5901	119	5	a	a	DET
ajfa-5901	119	6	meaningful	meaningful	ADJ
ajfa-5901	119	7	relation	relation	NOUN
ajfa-5901	119	8	between	between	ADP
ajfa-5901	119	9	firm	firm	ADJ
ajfa-5901	119	10	size	size	NOUN
ajfa-5901	119	11	and	and	CCONJ
ajfa-5901	119	12	abnormal	abnormal	ADJ
ajfa-5901	119	13	error	error	NOUN
ajfa-5901	119	14	of	of	ADP
ajfa-5901	119	15	earnings	earning	NOUN
ajfa-5901	119	16	forecast	forecast	NOUN
ajfa-5901	119	17	.	.	PUNCT
ajfa-5901	120	1	:	:	PUNCT
ajfa-5901	120	2	the	the	DET
ajfa-5901	120	3	third	third	ADJ
ajfa-5901	120	4	hypothesis	hypothesis	NOUN
ajfa-5901	120	5	:	:	PUNCT
ajfa-5901	120	6	=	=	PUNCT
ajfa-5901	120	7	there	there	PRON
ajfa-5901	120	8	is	be	VERB
ajfa-5901	120	9	not	not	PART
ajfa-5901	120	10	a	a	DET
ajfa-5901	120	11	meaningful	meaningful	ADJ
ajfa-5901	120	12	relation	relation	NOUN
ajfa-5901	120	13	between	between	ADP
ajfa-5901	120	14	firm	firm	ADJ
ajfa-5901	120	15	age	age	NOUN
ajfa-5901	120	16	and	and	CCONJ
ajfa-5901	120	17	abnormal	abnormal	ADJ
ajfa-5901	120	18	error	error	NOUN
ajfa-5901	120	19	of	of	ADP
ajfa-5901	120	20	earnings	earning	NOUN
ajfa-5901	120	21	forecast	forecast	NOUN
ajfa-5901	120	22	.	.	PUNCT
ajfa-5901	121	1	:	:	PUNCT
ajfa-5901	121	2	=	=	PUNCT
ajfa-5901	121	3	there	there	PRON
ajfa-5901	121	4	is	be	VERB
ajfa-5901	121	5	a	a	DET
ajfa-5901	121	6	meaningful	meaningful	ADJ
ajfa-5901	121	7	relation	relation	NOUN
ajfa-5901	121	8	between	between	ADP
ajfa-5901	121	9	firm	firm	ADJ
ajfa-5901	121	10	age	age	NOUN
ajfa-5901	121	11	and	and	CCONJ
ajfa-5901	121	12	abnormal	abnormal	ADJ
ajfa-5901	121	13	error	error	NOUN
ajfa-5901	121	14	of	of	ADP
ajfa-5901	121	15	earnings	earning	NOUN
ajfa-5901	121	16	forecast	forecast	NOUN
ajfa-5901	121	17	.	.	PUNCT
ajfa-5901	122	1	:	:	PUNCT
ajfa-5901	122	2	the	the	DET
ajfa-5901	122	3	statistic	statistic	ADJ
ajfa-5901	122	4	test	test	NOUN
ajfa-5901	122	5	for	for	ADP
ajfa-5901	122	6	examining	examine	VERB
ajfa-5901	122	7	the	the	DET
ajfa-5901	122	8	second	second	ADJ
ajfa-5901	122	9	and	and	CCONJ
ajfa-5901	122	10	third	third	ADJ
ajfa-5901	122	11	hypotheses	hypothesis	NOUN
ajfa-5901	122	12	is	be	AUX
ajfa-5901	122	13	employing	employ	VERB
ajfa-5901	122	14	t	t	NOUN
ajfa-5901	122	15	distribution	distribution	NOUN
ajfa-5901	122	16	(	(	PUNCT
ajfa-5901	122	17	t	t	NOUN
ajfa-5901	122	18	-	-	PUNCT
ajfa-5901	122	19	student	student	NOUN
ajfa-5901	122	20	)	)	PUNCT
ajfa-5901	122	21	with	with	ADP
ajfa-5901	122	22	the	the	DET
ajfa-5901	122	23	degree	degree	NOUN
ajfa-5901	122	24	of	of	ADP
ajfa-5901	122	25	freedom	freedom	NOUN
ajfa-5901	122	26	of	of	ADP
ajfa-5901	122	27	n-2	n-2	NUM
ajfa-5901	122	28	.	.	PUNCT
ajfa-5901	123	1	since	since	SCONJ
ajfa-5901	123	2	the	the	DET
ajfa-5901	123	3	purpose	purpose	NOUN
ajfa-5901	123	4	of	of	ADP
ajfa-5901	123	5	this	this	DET
ajfa-5901	123	6	research	research	NOUN
ajfa-5901	123	7	is	be	AUX
ajfa-5901	123	8	to	to	PART
ajfa-5901	123	9	study	study	VERB
ajfa-5901	123	10	the	the	DET
ajfa-5901	123	11	distribution	distribution	NOUN
ajfa-5901	123	12	of	of	ADP
ajfa-5901	123	13	the	the	DET
ajfa-5901	123	14	characteristics	characteristic	NOUN
ajfa-5901	123	15	of	of	ADP
ajfa-5901	123	16	statistical	statistical	ADJ
ajfa-5901	123	17	population	population	NOUN
ajfa-5901	123	18	,	,	PUNCT
ajfa-5901	123	19	the	the	DET
ajfa-5901	123	20	employed	employ	VERB
ajfa-5901	123	21	research	research	NOUN
ajfa-5901	123	22	method	method	NOUN
ajfa-5901	123	23	is	be	AUX
ajfa-5901	123	24	descriptive	descriptive	ADJ
ajfa-5901	123	25	longitudinal	longitudinal	ADJ
ajfa-5901	123	26	survey	survey	NOUN
ajfa-5901	123	27	.	.	PUNCT
ajfa-5901	124	1	in	in	ADP
ajfa-5901	124	2	longitudinal	longitudinal	ADJ
ajfa-5901	124	3	surveys	survey	NOUN
ajfa-5901	124	4	,	,	PUNCT
ajfa-5901	124	5	data	datum	NOUN
ajfa-5901	124	6	are	be	AUX
ajfa-5901	124	7	collected	collect	VERB
ajfa-5901	124	8	during	during	ADP
ajfa-5901	124	9	the	the	DET
ajfa-5901	124	10	time	time	NOUN
ajfa-5901	124	11	,	,	PUNCT
ajfa-5901	124	12	or	or	CCONJ
ajfa-5901	124	13	in	in	ADP
ajfa-5901	124	14	other	other	ADJ
ajfa-5901	124	15	words	word	NOUN
ajfa-5901	124	16	,	,	PUNCT
ajfa-5901	124	17	in	in	ADP
ajfa-5901	124	18	different	different	ADJ
ajfa-5901	124	19	times	time	NOUN
ajfa-5901	124	20	,	,	PUNCT
ajfa-5901	124	21	so	so	SCONJ
ajfa-5901	124	22	we	we	PRON
ajfa-5901	124	23	can	can	AUX
ajfa-5901	124	24	find	find	VERB
ajfa-5901	124	25	the	the	DET
ajfa-5901	124	26	changes	change	NOUN
ajfa-5901	124	27	due	due	ADJ
ajfa-5901	124	28	time	time	NOUN
ajfa-5901	124	29	,	,	PUNCT
ajfa-5901	124	30	and	and	CCONJ
ajfa-5901	124	31	the	the	DET
ajfa-5901	124	32	relations	relation	NOUN
ajfa-5901	124	33	of	of	ADP
ajfa-5901	124	34	variables	variable	NOUN
ajfa-5901	124	35	through	through	ADP
ajfa-5901	124	36	the	the	DET
ajfa-5901	124	37	time	time	NOUN
ajfa-5901	124	38	.	.	PUNCT
ajfa-5901	125	1	after	after	ADP
ajfa-5901	125	2	collecting	collect	VERB
ajfa-5901	125	3	data	datum	NOUN
ajfa-5901	125	4	,	,	PUNCT
ajfa-5901	125	5	we	we	PRON
ajfa-5901	125	6	used	use	VERB
ajfa-5901	125	7	the	the	DET
ajfa-5901	125	8	variance	variance	NOUN
ajfa-5901	125	9	analysis	analysis	NOUN
ajfa-5901	125	10	test	test	NOUN
ajfa-5901	125	11	,	,	PUNCT
ajfa-5901	125	12	and	and	CCONJ
ajfa-5901	125	13	t	t	PROPN
ajfa-5901	125	14	test	test	NOUN
ajfa-5901	125	15	,	,	PUNCT
ajfa-5901	125	16	in	in	ADP
ajfa-5901	125	17	the	the	DET
ajfa-5901	125	18	confidence	confidence	NOUN
ajfa-5901	125	19	level	level	NOUN
ajfa-5901	125	20	of	of	ADP
ajfa-5901	125	21	95	95	NUM
ajfa-5901	125	22	%	%	NOUN
ajfa-5901	125	23	(	(	PUNCT
ajfa-5901	125	24	significance	significance	NOUN
ajfa-5901	125	25	level	level	NOUN
ajfa-5901	125	26	of	of	ADP
ajfa-5901	125	27	5	5	NUM
ajfa-5901	125	28	%	%	NOUN
ajfa-5901	125	29	)	)	PUNCT
ajfa-5901	125	30	.	.	PUNCT
ajfa-5901	126	1	the	the	DET
ajfa-5901	126	2	statistic	statistic	ADJ
ajfa-5901	126	3	level	level	NOUN
ajfa-5901	126	4	acquired	acquire	VERB
ajfa-5901	126	5	would	would	AUX
ajfa-5901	126	6	confirm	confirm	VERB
ajfa-5901	126	7	or	or	CCONJ
ajfa-5901	126	8	reject	reject	VERB
ajfa-5901	126	9	the	the	DET
ajfa-5901	126	10	relations	relation	NOUN
ajfa-5901	126	11	between	between	ADP
ajfa-5901	126	12	independent	independent	ADJ
ajfa-5901	126	13	and	and	CCONJ
ajfa-5901	126	14	dependent	dependent	ADJ
ajfa-5901	126	15	variables	variable	NOUN
ajfa-5901	126	16	by	by	ADP
ajfa-5901	126	17	confirming	confirm	VERB
ajfa-5901	126	18	or	or	CCONJ
ajfa-5901	126	19	rejecting	reject	VERB
ajfa-5901	126	20	the	the	DET
ajfa-5901	126	21	hypotheses	hypothesis	NOUN
ajfa-5901	126	22	.	.	PUNCT
ajfa-5901	127	1	1.3	1.3	NUM
ajfa-5901	127	2	variables	variable	NOUN
ajfa-5901	127	3	of	of	ADP
ajfa-5901	127	4	research	research	NOUN
ajfa-5901	127	5	independent	independent	ADJ
ajfa-5901	127	6	variables	variable	NOUN
ajfa-5901	127	7	of	of	ADP
ajfa-5901	127	8	this	this	DET
ajfa-5901	127	9	research	research	NOUN
ajfa-5901	127	10	are	be	AUX
ajfa-5901	127	11	:	:	PUNCT
ajfa-5901	127	12	(	(	PUNCT
ajfa-5901	127	13	1	1	X
ajfa-5901	127	14	)	)	PUNCT
ajfa-5901	127	15	firm	firm	ADJ
ajfa-5901	127	16	age	age	NOUN
ajfa-5901	127	17	,	,	PUNCT
ajfa-5901	127	18	(	(	PUNCT
ajfa-5901	127	19	2	2	X
ajfa-5901	127	20	)	)	PUNCT
ajfa-5901	127	21	industry	industry	NOUN
ajfa-5901	127	22	type	type	NOUN
ajfa-5901	127	23	,	,	PUNCT
ajfa-5901	127	24	(	(	PUNCT
ajfa-5901	127	25	3	3	X
ajfa-5901	127	26	)	)	PUNCT
ajfa-5901	127	27	firm	firm	ADJ
ajfa-5901	127	28	size	size	NOUN
ajfa-5901	127	29	.	.	PUNCT
ajfa-5901	128	1	to	to	PART
ajfa-5901	128	2	evaluate	evaluate	VERB
ajfa-5901	128	3	the	the	DET
ajfa-5901	128	4	firm	firm	ADJ
ajfa-5901	128	5	age	age	NOUN
ajfa-5901	128	6	variable	variable	NOUN
ajfa-5901	128	7	,	,	PUNCT
ajfa-5901	128	8	we	we	PRON
ajfa-5901	128	9	considered	consider	VERB
ajfa-5901	128	10	the	the	DET
ajfa-5901	128	11	time	time	NOUN
ajfa-5901	128	12	the	the	DET
ajfa-5901	128	13	firm	firm	NOUN
ajfa-5901	128	14	has	have	AUX
ajfa-5901	128	15	been	be	AUX
ajfa-5901	128	16	accepted	accept	VERB
ajfa-5901	128	17	in	in	ADP
ajfa-5901	128	18	tse	tse	PROPN
ajfa-5901	128	19	.	.	PUNCT
ajfa-5901	129	1	then	then	ADV
ajfa-5901	129	2	,	,	PUNCT
ajfa-5901	129	3	the	the	DET
ajfa-5901	129	4	firms	firm	NOUN
ajfa-5901	129	5	were	be	AUX
ajfa-5901	129	6	divided	divide	VERB
ajfa-5901	129	7	into	into	ADP
ajfa-5901	129	8	three	three	NUM
ajfa-5901	129	9	groups	group	NOUN
ajfa-5901	129	10	:	:	PUNCT
ajfa-5901	129	11	(	(	PUNCT
ajfa-5901	129	12	a	a	X
ajfa-5901	129	13	)	)	PUNCT
ajfa-5901	129	14	firms	firm	NOUN
ajfa-5901	129	15	with	with	ADP
ajfa-5901	129	16	the	the	DET
ajfa-5901	129	17	age	age	NOUN
ajfa-5901	129	18	of	of	ADP
ajfa-5901	129	19	less	less	ADJ
ajfa-5901	129	20	than	than	ADP
ajfa-5901	129	21	5	5	NUM
ajfa-5901	129	22	years	year	NOUN
ajfa-5901	129	23	,	,	PUNCT
ajfa-5901	129	24	(	(	PUNCT
ajfa-5901	129	25	b	b	X
ajfa-5901	129	26	)	)	PUNCT
ajfa-5901	129	27	firms	firm	NOUN
ajfa-5901	129	28	with	with	ADP
ajfa-5901	129	29	the	the	DET
ajfa-5901	129	30	age	age	NOUN
ajfa-5901	129	31	of	of	ADP
ajfa-5901	129	32	5	5	NUM
ajfa-5901	129	33	-	-	SYM
ajfa-5901	129	34	10	10	NUM
ajfa-5901	129	35	years	year	NOUN
ajfa-5901	129	36	,	,	PUNCT
ajfa-5901	129	37	and	and	CCONJ
ajfa-5901	129	38	(	(	PUNCT
ajfa-5901	129	39	c	c	NOUN
ajfa-5901	129	40	)	)	PUNCT
ajfa-5901	129	41	firms	firm	NOUN
ajfa-5901	129	42	with	with	ADP
ajfa-5901	129	43	the	the	DET
ajfa-5901	129	44	age	age	NOUN
ajfa-5901	129	45	of	of	ADP
ajfa-5901	129	46	more	more	ADJ
ajfa-5901	129	47	than	than	ADP
ajfa-5901	129	48	10	10	NUM
ajfa-5901	129	49	years	year	NOUN
ajfa-5901	129	50	.	.	PUNCT
ajfa-5901	130	1	the	the	DET
ajfa-5901	130	2	firms	firm	NOUN
ajfa-5901	130	3	were	be	AUX
ajfa-5901	130	4	selected	select	VERB
ajfa-5901	130	5	among	among	ADP
ajfa-5901	130	6	(	(	PUNCT
ajfa-5901	130	7	a	a	PRON
ajfa-5901	130	8	)	)	PUNCT
ajfa-5901	130	9	mining	mining	NOUN
ajfa-5901	130	10	and	and	CCONJ
ajfa-5901	130	11	related	related	ADJ
ajfa-5901	130	12	products	product	NOUN
ajfa-5901	130	13	,	,	PUNCT
ajfa-5901	130	14	(	(	PUNCT
ajfa-5901	130	15	b	b	X
ajfa-5901	130	16	)	)	PUNCT
ajfa-5901	130	17	agriculture	agriculture	NOUN
ajfa-5901	130	18	,	,	PUNCT
ajfa-5901	130	19	animal	animal	NOUN
ajfa-5901	130	20	husbandry	husbandry	NOUN
ajfa-5901	130	21	,	,	PUNCT
ajfa-5901	130	22	and	and	CCONJ
ajfa-5901	130	23	related	related	ADJ
ajfa-5901	130	24	industries	industry	NOUN
ajfa-5901	130	25	,	,	PUNCT
ajfa-5901	130	26	(	(	PUNCT
ajfa-5901	130	27	c	c	NOUN
ajfa-5901	130	28	)	)	PUNCT
ajfa-5901	130	29	chemical	chemical	NOUN
ajfa-5901	130	30	,	,	PUNCT
ajfa-5901	130	31	petrochemical	petrochemical	NOUN
ajfa-5901	130	32	,	,	PUNCT
ajfa-5901	130	33	and	and	CCONJ
ajfa-5901	130	34	pharmaceutical	pharmaceutical	ADJ
ajfa-5901	130	35	substances	substance	NOUN
ajfa-5901	130	36	and	and	CCONJ
ajfa-5901	130	37	related	related	ADJ
ajfa-5901	130	38	products	product	NOUN
ajfa-5901	130	39	,	,	PUNCT
ajfa-5901	130	40	(	(	PUNCT
ajfa-5901	130	41	d	d	NOUN
ajfa-5901	130	42	)	)	PUNCT
ajfa-5901	130	43	machinery	machinery	NOUN
ajfa-5901	130	44	,	,	PUNCT
ajfa-5901	130	45	equipments	equipment	NOUN
ajfa-5901	130	46	,	,	PUNCT
ajfa-5901	130	47	and	and	CCONJ
ajfa-5901	130	48	electric	electric	ADJ
ajfa-5901	130	49	devices	device	NOUN
ajfa-5901	130	50	,	,	PUNCT
ajfa-5901	130	51	and	and	CCONJ
ajfa-5901	130	52	(	(	PUNCT
ajfa-5901	130	53	e	e	NOUN
ajfa-5901	130	54	)	)	PUNCT
ajfa-5901	130	55	basic	basic	ADJ
ajfa-5901	130	56	metals	metal	NOUN
ajfa-5901	130	57	and	and	CCONJ
ajfa-5901	130	58	related	related	ADJ
ajfa-5901	130	59	products	product	NOUN
ajfa-5901	130	60	.	.	PUNCT
ajfa-5901	131	1	the	the	DET
ajfa-5901	131	2	firm	firm	ADJ
ajfa-5901	131	3	size	size	NOUN
ajfa-5901	131	4	variable	variable	NOUN
ajfa-5901	131	5	was	be	AUX
ajfa-5901	131	6	also	also	ADV
ajfa-5901	131	7	measured	measure	VERB
ajfa-5901	131	8	according	accord	VERB
ajfa-5901	131	9	to	to	ADP
ajfa-5901	131	10	net	net	ADJ
ajfa-5901	131	11	sales	sale	NOUN
ajfa-5901	131	12	of	of	ADP
ajfa-5901	131	13	firms	firm	NOUN
ajfa-5901	131	14	.	.	PUNCT
ajfa-5901	132	1	asian	asian	ADJ
ajfa-5901	132	2	journal	journal	PROPN
ajfa-5901	132	3	of	of	ADP
ajfa-5901	132	4	finance	finance	PROPN
ajfa-5901	132	5	&	&	CCONJ
ajfa-5901	132	6	accounting	accounting	PROPN
ajfa-5901	132	7	issn	issn	PROPN
ajfa-5901	132	8	1946	1946	NUM
ajfa-5901	132	9	-	-	PUNCT
ajfa-5901	132	10	052x	052x	PROPN
ajfa-5901	132	11	2014	2014	NUM
ajfa-5901	132	12	,	,	PUNCT
ajfa-5901	132	13	vol	vol	NOUN
ajfa-5901	132	14	.	.	PROPN
ajfa-5901	132	15	6	6	NUM
ajfa-5901	132	16	,	,	PUNCT
ajfa-5901	132	17	no	no	INTJ
ajfa-5901	132	18	.	.	NOUN
ajfa-5901	132	19	2	2	NUM
ajfa-5901	132	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	132	21	131	131	NUM
ajfa-5901	132	22	the	the	DET
ajfa-5901	132	23	dependant	dependant	ADJ
ajfa-5901	132	24	variable	variable	NOUN
ajfa-5901	132	25	is	be	AUX
ajfa-5901	132	26	abnormal	abnormal	ADJ
ajfa-5901	132	27	error	error	NOUN
ajfa-5901	132	28	of	of	ADP
ajfa-5901	132	29	earnings	earning	NOUN
ajfa-5901	132	30	forecast	forecast	NOUN
ajfa-5901	132	31	,	,	PUNCT
ajfa-5901	132	32	which	which	PRON
ajfa-5901	132	33	is	be	AUX
ajfa-5901	132	34	obtained	obtain	VERB
ajfa-5901	132	35	due	due	ADJ
ajfa-5901	132	36	the	the	DET
ajfa-5901	132	37	following	follow	VERB
ajfa-5901	132	38	:	:	PUNCT
ajfa-5901	132	39	normal	normal	ADJ
ajfa-5901	132	40	level	level	NOUN
ajfa-5901	132	41	of	of	ADP
ajfa-5901	132	42	eps	eps	NOUN
ajfa-5901	132	43	=	=	SYM
ajfa-5901	132	44	abnormal	abnormal	ADJ
ajfa-5901	132	45	error	error	NOUN
ajfa-5901	132	46	of	of	ADP
ajfa-5901	132	47	earnings	earning	NOUN
ajfa-5901	132	48	forecast	forecast	NOUN
ajfa-5901	132	49	=	=	PUNCT
ajfa-5901	132	50	forecasted	forecast	VERB
ajfa-5901	132	51	eps	eps	PROPN
ajfa-5901	132	52	–	–	PUNCT
ajfa-5901	132	53	normal	normal	ADJ
ajfa-5901	132	54	eps	eps	PROPN
ajfa-5901	132	55	4	4	NUM
ajfa-5901	132	56	.	.	PUNCT
ajfa-5901	132	57	results	result	NOUN
ajfa-5901	132	58	of	of	ADP
ajfa-5901	132	59	testing	test	VERB
ajfa-5901	132	60	the	the	DET
ajfa-5901	132	61	research	research	NOUN
ajfa-5901	132	62	hypotheses	hypothesis	NOUN
ajfa-5901	132	63	examining	examine	VERB
ajfa-5901	132	64	the	the	DET
ajfa-5901	132	65	first	first	ADJ
ajfa-5901	132	66	hypothesis	hypothesis	NOUN
ajfa-5901	132	67	:	:	PUNCT
ajfa-5901	132	68	for	for	ADP
ajfa-5901	132	69	examining	examine	VERB
ajfa-5901	132	70	the	the	DET
ajfa-5901	132	71	first	first	ADJ
ajfa-5901	132	72	hypothesis	hypothesis	NOUN
ajfa-5901	132	73	,	,	PUNCT
ajfa-5901	132	74	we	we	PRON
ajfa-5901	132	75	used	use	VERB
ajfa-5901	132	76	the	the	DET
ajfa-5901	132	77	variance	variance	NOUN
ajfa-5901	132	78	test	test	NOUN
ajfa-5901	132	79	to	to	PART
ajfa-5901	132	80	indicate	indicate	VERB
ajfa-5901	132	81	the	the	DET
ajfa-5901	132	82	difference	difference	NOUN
ajfa-5901	132	83	in	in	ADP
ajfa-5901	132	84	the	the	DET
ajfa-5901	132	85	extent	extent	NOUN
ajfa-5901	132	86	of	of	ADP
ajfa-5901	132	87	abnormal	abnormal	ADJ
ajfa-5901	132	88	error	error	NOUN
ajfa-5901	132	89	of	of	ADP
ajfa-5901	132	90	earnings	earning	NOUN
ajfa-5901	132	91	forecast	forecast	NOUN
ajfa-5901	132	92	among	among	ADP
ajfa-5901	132	93	different	different	ADJ
ajfa-5901	132	94	industries	industry	NOUN
ajfa-5901	132	95	,	,	PUNCT
ajfa-5901	132	96	and	and	CCONJ
ajfa-5901	132	97	single	single	ADJ
ajfa-5901	132	98	averages	average	NOUN
ajfa-5901	132	99	comparison	comparison	NOUN
ajfa-5901	132	100	test	test	NOUN
ajfa-5901	132	101	for	for	ADP
ajfa-5901	132	102	comparing	compare	VERB
ajfa-5901	132	103	industries	industry	NOUN
ajfa-5901	132	104	.	.	PUNCT
ajfa-5901	133	1	these	these	DET
ajfa-5901	133	2	analyses	analysis	NOUN
ajfa-5901	133	3	are	be	AUX
ajfa-5901	133	4	shown	show	VERB
ajfa-5901	133	5	in	in	ADP
ajfa-5901	133	6	figures	figure	NOUN
ajfa-5901	133	7	2	2	NUM
ajfa-5901	133	8	and	and	CCONJ
ajfa-5901	133	9	3	3	NUM
ajfa-5901	133	10	.	.	NOUN
ajfa-5901	133	11	table	table	NOUN
ajfa-5901	133	12	2	2	NUM
ajfa-5901	133	13	.	.	X
ajfa-5901	133	14	variance	variance	NOUN
ajfa-5901	133	15	analysis	analysis	NOUN
ajfa-5901	133	16	source	source	NOUN
ajfa-5901	133	17	sum	sum	NOUN
ajfa-5901	133	18	of	of	ADP
ajfa-5901	133	19	squares	square	NOUN
ajfa-5901	133	20	f.d	f.d	PROPN
ajfa-5901	133	21	deviations	deviation	NOUN
ajfa-5901	133	22	average	average	ADJ
ajfa-5901	133	23	f	f	NOUN
ajfa-5901	133	24	-	-	PUNCT
ajfa-5901	133	25	value	value	NOUN
ajfa-5901	133	26	p	p	NOUN
ajfa-5901	133	27	-	-	PUNCT
ajfa-5901	133	28	value	value	NOUN
ajfa-5901	133	29	among	among	ADP
ajfa-5901	133	30	groups	group	NOUN
ajfa-5901	133	31	26.42	26.42	NUM
ajfa-5901	133	32	4	4	NUM
ajfa-5901	133	33	6.61	6.61	NUM
ajfa-5901	133	34	3.52	3.52	NUM
ajfa-5901	133	35	0.008	0.008	NUM
ajfa-5901	133	36	within	within	ADP
ajfa-5901	133	37	groups	group	NOUN
ajfa-5901	133	38	31.1062	31.1062	NUM
ajfa-5901	133	39	566	566	NUM
ajfa-5901	133	40	1.88	1.88	NUM
ajfa-5901	133	41	total	total	NOUN
ajfa-5901	133	42	1088.73	1088.73	NUM
ajfa-5901	133	43	570	570	NUM
ajfa-5901	133	44	for	for	ADP
ajfa-5901	133	45	doing	do	VERB
ajfa-5901	133	46	variance	variance	NOUN
ajfa-5901	133	47	analysis	analysis	NOUN
ajfa-5901	133	48	test	test	NOUN
ajfa-5901	133	49	,	,	PUNCT
ajfa-5901	133	50	first	first	ADV
ajfa-5901	133	51	the	the	DET
ajfa-5901	133	52	data	datum	NOUN
ajfa-5901	133	53	were	be	AUX
ajfa-5901	133	54	normalized	normalize	VERB
ajfa-5901	133	55	.	.	PUNCT
ajfa-5901	134	1	to	to	PART
ajfa-5901	134	2	normalize	normalize	VERB
ajfa-5901	134	3	the	the	DET
ajfa-5901	134	4	data	datum	NOUN
ajfa-5901	134	5	,	,	PUNCT
ajfa-5901	134	6	we	we	PRON
ajfa-5901	134	7	used	use	VERB
ajfa-5901	134	8	the	the	DET
ajfa-5901	134	9	fourth	fourth	ADJ
ajfa-5901	134	10	root	root	NOUN
ajfa-5901	134	11	.	.	PUNCT
ajfa-5901	135	1	as	as	SCONJ
ajfa-5901	135	2	shown	show	VERB
ajfa-5901	135	3	in	in	ADP
ajfa-5901	135	4	above	above	ADP
ajfa-5901	135	5	table	table	NOUN
ajfa-5901	135	6	,	,	PUNCT
ajfa-5901	135	7	according	accord	VERB
ajfa-5901	135	8	to	to	ADP
ajfa-5901	135	9	probability	probability	NOUN
ajfa-5901	135	10	value	value	NOUN
ajfa-5901	135	11	and	and	CCONJ
ajfa-5901	135	12	level	level	NOUN
ajfa-5901	135	13	of	of	ADP
ajfa-5901	135	14	test	test	NOUN
ajfa-5901	135	15	,	,	PUNCT
ajfa-5901	135	16	it	it	PRON
ajfa-5901	135	17	can	can	AUX
ajfa-5901	135	18	be	be	AUX
ajfa-5901	135	19	stated	state	VERB
ajfa-5901	135	20	that	that	SCONJ
ajfa-5901	135	21	the	the	DET
ajfa-5901	135	22	null	null	ADJ
ajfa-5901	135	23	hypothesis	hypothesis	NOUN
ajfa-5901	135	24	,	,	PUNCT
ajfa-5901	135	25	i.e.	i.e.	X
ajfa-5901	135	26	,	,	PUNCT
ajfa-5901	135	27	there	there	PRON
ajfa-5901	135	28	is	be	VERB
ajfa-5901	135	29	not	not	PART
ajfa-5901	135	30	meaningful	meaningful	ADJ
ajfa-5901	135	31	relation	relation	NOUN
ajfa-5901	135	32	between	between	ADP
ajfa-5901	135	33	the	the	DET
ajfa-5901	135	34	type	type	NOUN
ajfa-5901	135	35	of	of	ADP
ajfa-5901	135	36	industry	industry	NOUN
ajfa-5901	135	37	and	and	CCONJ
ajfa-5901	135	38	the	the	DET
ajfa-5901	135	39	extent	extent	NOUN
ajfa-5901	135	40	of	of	ADP
ajfa-5901	135	41	abnormal	abnormal	ADJ
ajfa-5901	135	42	error	error	NOUN
ajfa-5901	135	43	of	of	ADP
ajfa-5901	135	44	earnings	earning	NOUN
ajfa-5901	135	45	forecast	forecast	NOUN
ajfa-5901	135	46	would	would	AUX
ajfa-5901	135	47	be	be	AUX
ajfa-5901	135	48	rejected	reject	VERB
ajfa-5901	135	49	.	.	PUNCT
ajfa-5901	136	1	in	in	ADP
ajfa-5901	136	2	other	other	ADJ
ajfa-5901	136	3	words	word	NOUN
ajfa-5901	136	4	,	,	PUNCT
ajfa-5901	136	5	it	it	PRON
ajfa-5901	136	6	can	can	AUX
ajfa-5901	136	7	be	be	AUX
ajfa-5901	136	8	stated	state	VERB
ajfa-5901	136	9	with	with	ADP
ajfa-5901	136	10	the	the	DET
ajfa-5901	136	11	probability	probability	NOUN
ajfa-5901	136	12	of	of	ADP
ajfa-5901	136	13	95	95	NUM
ajfa-5901	136	14	%	%	NOUN
ajfa-5901	136	15	that	that	SCONJ
ajfa-5901	136	16	there	there	PRON
ajfa-5901	136	17	is	be	VERB
ajfa-5901	136	18	a	a	DET
ajfa-5901	136	19	meaningful	meaningful	ADJ
ajfa-5901	136	20	relation	relation	NOUN
ajfa-5901	136	21	between	between	ADP
ajfa-5901	136	22	the	the	DET
ajfa-5901	136	23	type	type	NOUN
ajfa-5901	136	24	of	of	ADP
ajfa-5901	136	25	industry	industry	NOUN
ajfa-5901	136	26	and	and	CCONJ
ajfa-5901	136	27	the	the	DET
ajfa-5901	136	28	extent	extent	NOUN
ajfa-5901	136	29	of	of	ADP
ajfa-5901	136	30	abnormal	abnormal	ADJ
ajfa-5901	136	31	error	error	NOUN
ajfa-5901	136	32	of	of	ADP
ajfa-5901	136	33	earnings	earning	NOUN
ajfa-5901	136	34	forecast	forecast	NOUN
ajfa-5901	136	35	.	.	PUNCT
ajfa-5901	137	1	asian	asian	ADJ
ajfa-5901	137	2	journal	journal	PROPN
ajfa-5901	137	3	of	of	ADP
ajfa-5901	137	4	finance	finance	PROPN
ajfa-5901	137	5	&	&	CCONJ
ajfa-5901	137	6	accounting	accounting	PROPN
ajfa-5901	137	7	issn	issn	PROPN
ajfa-5901	137	8	1946	1946	NUM
ajfa-5901	137	9	-	-	PUNCT
ajfa-5901	137	10	052x	052x	PROPN
ajfa-5901	137	11	2014	2014	NUM
ajfa-5901	137	12	,	,	PUNCT
ajfa-5901	137	13	vol	vol	NOUN
ajfa-5901	137	14	.	.	PROPN
ajfa-5901	138	1	6	6	NUM
ajfa-5901	138	2	,	,	PUNCT
ajfa-5901	138	3	no	no	INTJ
ajfa-5901	138	4	.	.	NOUN
ajfa-5901	138	5	2	2	NUM
ajfa-5901	138	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	138	7	132	132	NUM
ajfa-5901	138	8	table	table	NOUN
ajfa-5901	138	9	3	3	NUM
ajfa-5901	138	10	.	.	PUNCT
ajfa-5901	138	11	single	single	ADJ
ajfa-5901	138	12	averages	average	NOUN
ajfa-5901	138	13	test	test	NOUN
ajfa-5901	138	14	mining	mining	NOUN
ajfa-5901	138	15	and	and	CCONJ
ajfa-5901	138	16	related	related	ADJ
ajfa-5901	138	17	products	product	NOUN
ajfa-5901	138	18	agriculture	agriculture	NOUN
ajfa-5901	138	19	,	,	PUNCT
ajfa-5901	138	20	animal	animal	NOUN
ajfa-5901	138	21	husbandry	husbandry	NOUN
ajfa-5901	138	22	,	,	PUNCT
ajfa-5901	138	23	and	and	CCONJ
ajfa-5901	138	24	related	related	ADJ
ajfa-5901	138	25	industries	industry	NOUN
ajfa-5901	138	26	chemical	chemical	NOUN
ajfa-5901	138	27	,	,	PUNCT
ajfa-5901	138	28	petrochemical	petrochemical	NOUN
ajfa-5901	138	29	,	,	PUNCT
ajfa-5901	138	30	and	and	CCONJ
ajfa-5901	138	31	pharmaceutical	pharmaceutical	ADJ
ajfa-5901	138	32	substances	substance	NOUN
ajfa-5901	138	33	and	and	CCONJ
ajfa-5901	138	34	related	related	ADJ
ajfa-5901	138	35	products	product	NOUN
ajfa-5901	138	36	machinery	machinery	NOUN
ajfa-5901	138	37	,	,	PUNCT
ajfa-5901	138	38	equipments	equipment	NOUN
ajfa-5901	138	39	,	,	PUNCT
ajfa-5901	138	40	and	and	CCONJ
ajfa-5901	138	41	electric	electric	ADJ
ajfa-5901	138	42	devices	device	NOUN
ajfa-5901	138	43	basic	basic	ADJ
ajfa-5901	138	44	metals	metal	NOUN
ajfa-5901	138	45	and	and	CCONJ
ajfa-5901	138	46	related	related	ADJ
ajfa-5901	138	47	products	product	NOUN
ajfa-5901	138	48	mining	mining	NOUN
ajfa-5901	138	49	and	and	CCONJ
ajfa-5901	138	50	related	related	ADJ
ajfa-5901	138	51	products	product	NOUN
ajfa-5901	138	52	0.010	0.010	NUM
ajfa-5901	138	53	0.852	0.852	NUM
ajfa-5901	138	54	0.024	0.024	NUM
ajfa-5901	138	55	0.016	0.016	NUM
ajfa-5901	138	56	agriculture	agriculture	NOUN
ajfa-5901	138	57	,	,	PUNCT
ajfa-5901	138	58	animal	animal	NOUN
ajfa-5901	138	59	husbandry	husbandry	NOUN
ajfa-5901	138	60	,	,	PUNCT
ajfa-5901	138	61	and	and	CCONJ
ajfa-5901	138	62	related	related	ADJ
ajfa-5901	138	63	industries	industry	NOUN
ajfa-5901	138	64	0.010	0.010	NUM
ajfa-5901	138	65	0.014	0.014	NUM
ajfa-5901	138	66	0.460	0.460	NUM
ajfa-5901	138	67	0.998	0.998	NUM
ajfa-5901	138	68	chemical	chemical	NOUN
ajfa-5901	138	69	,	,	PUNCT
ajfa-5901	138	70	petrochemical	petrochemical	NOUN
ajfa-5901	138	71	,	,	PUNCT
ajfa-5901	138	72	and	and	CCONJ
ajfa-5901	138	73	pharmaceutical	pharmaceutical	ADJ
ajfa-5901	138	74	substances	substance	NOUN
ajfa-5901	138	75	and	and	CCONJ
ajfa-5901	138	76	related	related	ADJ
ajfa-5901	138	77	products	product	NOUN
ajfa-5901	138	78	0.852	0.852	NUM
ajfa-5901	138	79	0.014	0.014	NUM
ajfa-5901	138	80	0.034	0.034	NUM
ajfa-5901	138	81	0.022	0.022	NUM
ajfa-5901	138	82	machinery	machinery	NOUN
ajfa-5901	138	83	,	,	PUNCT
ajfa-5901	138	84	equipments	equipment	NOUN
ajfa-5901	138	85	,	,	PUNCT
ajfa-5901	138	86	and	and	CCONJ
ajfa-5901	138	87	electric	electric	ADJ
ajfa-5901	138	88	devices	device	NOUN
ajfa-5901	138	89	0.024	0.024	NUM
ajfa-5901	138	90	0.460	0.460	NUM
ajfa-5901	138	91	0.034	0.034	NUM
ajfa-5901	138	92	0.489	0.489	NUM
ajfa-5901	138	93	basic	basic	ADJ
ajfa-5901	138	94	metals	metal	NOUN
ajfa-5901	138	95	and	and	CCONJ
ajfa-5901	138	96	related	related	ADJ
ajfa-5901	138	97	products	product	NOUN
ajfa-5901	138	98	0.016	0.016	NUM
ajfa-5901	138	99	0.998	0.998	NUM
ajfa-5901	138	100	0.022	0.022	NUM
ajfa-5901	138	101	0.489	0.489	NUM
ajfa-5901	138	102	to	to	PART
ajfa-5901	138	103	determine	determine	VERB
ajfa-5901	138	104	the	the	DET
ajfa-5901	138	105	best	good	ADJ
ajfa-5901	138	106	industry	industry	NOUN
ajfa-5901	138	107	we	we	PRON
ajfa-5901	138	108	used	use	VERB
ajfa-5901	138	109	single	single	ADJ
ajfa-5901	138	110	averages	average	NOUN
ajfa-5901	138	111	test	test	VERB
ajfa-5901	138	112	.	.	PUNCT
ajfa-5901	139	1	as	as	SCONJ
ajfa-5901	139	2	we	we	PRON
ajfa-5901	139	3	see	see	VERB
ajfa-5901	139	4	in	in	ADP
ajfa-5901	139	5	table	table	NOUN
ajfa-5901	139	6	3	3	NUM
ajfa-5901	139	7	,	,	PUNCT
ajfa-5901	139	8	there	there	PRON
ajfa-5901	139	9	is	be	VERB
ajfa-5901	139	10	a	a	DET
ajfa-5901	139	11	meaningful	meaningful	ADJ
ajfa-5901	139	12	difference	difference	NOUN
ajfa-5901	139	13	in	in	ADP
ajfa-5901	139	14	the	the	DET
ajfa-5901	139	15	5	5	NUM
ajfa-5901	139	16	%	%	NOUN
ajfa-5901	139	17	level	level	NOUN
ajfa-5901	139	18	of	of	ADP
ajfa-5901	139	19	significance	significance	NOUN
ajfa-5901	139	20	between	between	ADP
ajfa-5901	139	21	some	some	DET
ajfa-5901	139	22	industries	industry	NOUN
ajfa-5901	139	23	.	.	PUNCT
ajfa-5901	140	1	so	so	ADV
ajfa-5901	140	2	,	,	PUNCT
ajfa-5901	140	3	we	we	PRON
ajfa-5901	140	4	can	can	AUX
ajfa-5901	140	5	classify	classify	VERB
ajfa-5901	140	6	the	the	DET
ajfa-5901	140	7	industries	industry	NOUN
ajfa-5901	140	8	into	into	ADP
ajfa-5901	140	9	two	two	NUM
ajfa-5901	140	10	categories	category	NOUN
ajfa-5901	140	11	:	:	PUNCT
ajfa-5901	140	12	a.	a.	NOUN
ajfa-5901	140	13	the	the	DET
ajfa-5901	140	14	industries	industry	NOUN
ajfa-5901	140	15	with	with	ADP
ajfa-5901	140	16	relatively	relatively	ADV
ajfa-5901	140	17	low	low	ADJ
ajfa-5901	140	18	abnormal	abnormal	ADJ
ajfa-5901	140	19	error	error	NOUN
ajfa-5901	140	20	of	of	ADP
ajfa-5901	140	21	earnings	earning	NOUN
ajfa-5901	140	22	forecast	forecast	NOUN
ajfa-5901	140	23	including	include	VERB
ajfa-5901	140	24	:	:	PUNCT
ajfa-5901	140	25	(	(	PUNCT
ajfa-5901	140	26	1	1	X
ajfa-5901	140	27	)	)	PUNCT
ajfa-5901	140	28	basic	basic	ADJ
ajfa-5901	140	29	metals	metal	NOUN
ajfa-5901	140	30	and	and	CCONJ
ajfa-5901	140	31	related	related	ADJ
ajfa-5901	140	32	products	product	NOUN
ajfa-5901	140	33	,	,	PUNCT
ajfa-5901	140	34	(	(	PUNCT
ajfa-5901	140	35	2	2	X
ajfa-5901	140	36	)	)	PUNCT
ajfa-5901	140	37	agriculture	agriculture	NOUN
ajfa-5901	140	38	,	,	PUNCT
ajfa-5901	140	39	animal	animal	NOUN
ajfa-5901	140	40	husbandry	husbandry	NOUN
ajfa-5901	140	41	,	,	PUNCT
ajfa-5901	140	42	and	and	CCONJ
ajfa-5901	140	43	related	related	ADJ
ajfa-5901	140	44	industries	industry	NOUN
ajfa-5901	140	45	,	,	PUNCT
ajfa-5901	140	46	and	and	CCONJ
ajfa-5901	140	47	(	(	PUNCT
ajfa-5901	140	48	3	3	X
ajfa-5901	140	49	)	)	PUNCT
ajfa-5901	140	50	machinery	machinery	NOUN
ajfa-5901	140	51	,	,	PUNCT
ajfa-5901	140	52	equipments	equipment	NOUN
ajfa-5901	140	53	,	,	PUNCT
ajfa-5901	140	54	and	and	CCONJ
ajfa-5901	140	55	electric	electric	ADJ
ajfa-5901	140	56	devices	device	NOUN
ajfa-5901	140	57	,	,	PUNCT
ajfa-5901	140	58	and	and	CCONJ
ajfa-5901	140	59	b.	b.	VERB
ajfa-5901	140	60	the	the	DET
ajfa-5901	140	61	industries	industry	NOUN
ajfa-5901	140	62	with	with	ADP
ajfa-5901	140	63	relatively	relatively	ADV
ajfa-5901	140	64	high	high	ADJ
ajfa-5901	140	65	abnormal	abnormal	ADJ
ajfa-5901	140	66	error	error	NOUN
ajfa-5901	140	67	of	of	ADP
ajfa-5901	140	68	earnings	earning	NOUN
ajfa-5901	140	69	forecast	forecast	NOUN
ajfa-5901	140	70	including	include	VERB
ajfa-5901	140	71	:	:	PUNCT
ajfa-5901	140	72	(	(	PUNCT
ajfa-5901	140	73	1	1	X
ajfa-5901	140	74	)	)	PUNCT
ajfa-5901	140	75	mining	mining	NOUN
ajfa-5901	140	76	and	and	CCONJ
ajfa-5901	140	77	related	related	ADJ
ajfa-5901	140	78	products	product	NOUN
ajfa-5901	140	79	,	,	PUNCT
ajfa-5901	140	80	and	and	CCONJ
ajfa-5901	140	81	(	(	PUNCT
ajfa-5901	140	82	2	2	X
ajfa-5901	140	83	)	)	PUNCT
ajfa-5901	140	84	chemical	chemical	NOUN
ajfa-5901	140	85	,	,	PUNCT
ajfa-5901	140	86	petrochemical	petrochemical	NOUN
ajfa-5901	140	87	,	,	PUNCT
ajfa-5901	140	88	and	and	CCONJ
ajfa-5901	140	89	pharmaceutical	pharmaceutical	ADJ
ajfa-5901	140	90	substances	substance	NOUN
ajfa-5901	140	91	and	and	CCONJ
ajfa-5901	140	92	related	related	ADJ
ajfa-5901	140	93	products	product	NOUN
ajfa-5901	140	94	.	.	PUNCT
ajfa-5901	141	1	examining	examine	VERB
ajfa-5901	141	2	the	the	DET
ajfa-5901	141	3	second	second	ADJ
ajfa-5901	141	4	hypothesis	hypothesis	NOUN
ajfa-5901	141	5	:	:	PUNCT
ajfa-5901	141	6	in	in	ADP
ajfa-5901	141	7	examining	examine	VERB
ajfa-5901	141	8	the	the	DET
ajfa-5901	141	9	second	second	ADJ
ajfa-5901	141	10	hypothesis	hypothesis	NOUN
ajfa-5901	141	11	,	,	PUNCT
ajfa-5901	141	12	we	we	PRON
ajfa-5901	141	13	used	use	VERB
ajfa-5901	141	14	pearson	pearson	PROPN
ajfa-5901	141	15	's	's	PART
ajfa-5901	141	16	correlation	correlation	NOUN
ajfa-5901	141	17	coefficient	coefficient	NOUN
ajfa-5901	141	18	test	test	NOUN
ajfa-5901	141	19	,	,	PUNCT
ajfa-5901	141	20	and	and	CCONJ
ajfa-5901	141	21	simple	simple	ADJ
ajfa-5901	141	22	linear	linear	ADJ
ajfa-5901	141	23	regression	regression	NOUN
ajfa-5901	141	24	after	after	ADP
ajfa-5901	141	25	the	the	DET
ajfa-5901	141	26	conversions	conversion	NOUN
ajfa-5901	141	27	related	relate	VERB
ajfa-5901	141	28	to	to	ADP
ajfa-5901	141	29	normalization	normalization	NOUN
ajfa-5901	141	30	.	.	PUNCT
ajfa-5901	142	1	to	to	PART
ajfa-5901	142	2	normalize	normalize	VERB
ajfa-5901	142	3	the	the	DET
ajfa-5901	142	4	data	datum	NOUN
ajfa-5901	142	5	on	on	ADP
ajfa-5901	142	6	abnormal	abnormal	ADJ
ajfa-5901	142	7	error	error	NOUN
ajfa-5901	142	8	of	of	ADP
ajfa-5901	142	9	earnings	earning	NOUN
ajfa-5901	142	10	forecast	forecast	NOUN
ajfa-5901	142	11	,	,	PUNCT
ajfa-5901	142	12	we	we	PRON
ajfa-5901	142	13	used	use	VERB
ajfa-5901	142	14	the	the	DET
ajfa-5901	142	15	fourth	fourth	ADJ
ajfa-5901	142	16	root	root	NOUN
ajfa-5901	142	17	of	of	ADP
ajfa-5901	142	18	the	the	DET
ajfa-5901	142	19	numbers	number	NOUN
ajfa-5901	142	20	,	,	PUNCT
ajfa-5901	142	21	and	and	CCONJ
ajfa-5901	142	22	to	to	PART
ajfa-5901	142	23	normalize	normalize	VERB
ajfa-5901	142	24	the	the	DET
ajfa-5901	142	25	values	value	NOUN
ajfa-5901	142	26	of	of	ADP
ajfa-5901	142	27	firm	firm	ADJ
ajfa-5901	142	28	size	size	NOUN
ajfa-5901	142	29	,	,	PUNCT
ajfa-5901	142	30	the	the	DET
ajfa-5901	142	31	best	good	ADJ
ajfa-5901	142	32	conversion	conversion	NOUN
ajfa-5901	142	33	is	be	AUX
ajfa-5901	142	34	logarithm	logarithm	NOUN
ajfa-5901	142	35	.	.	PUNCT
ajfa-5901	143	1	figures	figure	NOUN
ajfa-5901	143	2	4	4	NUM
ajfa-5901	143	3	and	and	CCONJ
ajfa-5901	143	4	5	5	NUM
ajfa-5901	143	5	show	show	VERB
ajfa-5901	143	6	the	the	DET
ajfa-5901	143	7	data	datum	NOUN
ajfa-5901	143	8	on	on	ADP
ajfa-5901	143	9	abnormal	abnormal	ADJ
ajfa-5901	143	10	error	error	NOUN
ajfa-5901	143	11	of	of	ADP
ajfa-5901	143	12	earnings	earning	NOUN
ajfa-5901	143	13	forecast	forecast	NOUN
ajfa-5901	143	14	and	and	CCONJ
ajfa-5901	143	15	firm	firm	ADJ
ajfa-5901	143	16	size	size	NOUN
ajfa-5901	143	17	before	before	ADP
ajfa-5901	143	18	and	and	CCONJ
ajfa-5901	143	19	after	after	ADP
ajfa-5901	143	20	normalization	normalization	NOUN
ajfa-5901	143	21	.	.	PUNCT
ajfa-5901	144	1	asian	asian	ADJ
ajfa-5901	144	2	journal	journal	PROPN
ajfa-5901	144	3	of	of	ADP
ajfa-5901	144	4	finance	finance	PROPN
ajfa-5901	144	5	&	&	CCONJ
ajfa-5901	144	6	accounting	accounting	PROPN
ajfa-5901	144	7	issn	issn	PROPN
ajfa-5901	144	8	1946	1946	NUM
ajfa-5901	144	9	-	-	PUNCT
ajfa-5901	144	10	052x	052x	PROPN
ajfa-5901	144	11	2014	2014	NUM
ajfa-5901	144	12	,	,	PUNCT
ajfa-5901	144	13	vol	vol	NOUN
ajfa-5901	144	14	.	.	PROPN
ajfa-5901	145	1	6	6	NUM
ajfa-5901	145	2	,	,	PUNCT
ajfa-5901	145	3	no	no	INTJ
ajfa-5901	145	4	.	.	NOUN
ajfa-5901	145	5	2	2	NUM
ajfa-5901	145	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	145	7	133	133	NUM
ajfa-5901	145	8	figure	figure	NOUN
ajfa-5901	145	9	5	5	NUM
ajfa-5901	145	10	:	:	PUNCT
ajfa-5901	145	11	data	datum	NOUN
ajfa-5901	145	12	after	after	SCONJ
ajfa-5901	145	13	normalization	normalization	NOUN
ajfa-5901	145	14	figure	figure	NOUN
ajfa-5901	145	15	1	1	NUM
ajfa-5901	145	16	.	.	PUNCT
ajfa-5901	145	17	data	datum	NOUN
ajfa-5901	145	18	before	before	ADP
ajfa-5901	145	19	normalization	normalization	NOUN
ajfa-5901	145	20	the	the	DET
ajfa-5901	145	21	following	follow	VERB
ajfa-5901	145	22	figure	figure	NOUN
ajfa-5901	145	23	shows	show	VERB
ajfa-5901	145	24	the	the	DET
ajfa-5901	145	25	correlation	correlation	NOUN
ajfa-5901	145	26	between	between	ADP
ajfa-5901	145	27	the	the	DET
ajfa-5901	145	28	firm	firm	ADJ
ajfa-5901	145	29	size	size	NOUN
ajfa-5901	145	30	and	and	CCONJ
ajfa-5901	145	31	abnormal	abnormal	ADJ
ajfa-5901	145	32	error	error	NOUN
ajfa-5901	145	33	of	of	ADP
ajfa-5901	145	34	earnings	earning	NOUN
ajfa-5901	145	35	forecast	forecast	NOUN
ajfa-5901	145	36	,	,	PUNCT
ajfa-5901	145	37	after	after	ADP
ajfa-5901	145	38	removing	remove	VERB
ajfa-5901	145	39	irrelevant	irrelevant	ADJ
ajfa-5901	145	40	values	value	NOUN
ajfa-5901	145	41	.	.	PUNCT
ajfa-5901	146	1	figure	figure	VERB
ajfa-5901	146	2	6	6	NUM
ajfa-5901	146	3	:	:	PUNCT
ajfa-5901	146	4	the	the	DET
ajfa-5901	146	5	relationship	relationship	NOUN
ajfa-5901	146	6	between	between	ADP
ajfa-5901	146	7	the	the	DET
ajfa-5901	146	8	company	company	NOUN
ajfa-5901	146	9	's	's	PART
ajfa-5901	146	10	dimension	dimension	NOUN
ajfa-5901	146	11	and	and	CCONJ
ajfa-5901	146	12	the	the	DET
ajfa-5901	146	13	abnormal	abnormal	ADJ
ajfa-5901	146	14	error	error	NOUN
ajfa-5901	146	15	of	of	ADP
ajfa-5901	146	16	profit	profit	NOUN
ajfa-5901	146	17	prediction	prediction	NOUN
ajfa-5901	146	18	over	over	ADP
ajfa-5901	146	19	the	the	DET
ajfa-5901	146	20	different	different	ADJ
ajfa-5901	146	21	years	year	NOUN
ajfa-5901	146	22	abnormal	abnormal	ADJ
ajfa-5901	146	23	error	error	NOUN
ajfa-5901	146	24	of	of	ADP
ajfa-5901	146	25	earnings	earning	NOUN
ajfa-5901	146	26	forecast	forecast	NOUN
ajfa-5901	146	27	asian	asian	PROPN
ajfa-5901	146	28	journal	journal	PROPN
ajfa-5901	146	29	of	of	ADP
ajfa-5901	146	30	finance	finance	PROPN
ajfa-5901	146	31	&	&	CCONJ
ajfa-5901	146	32	accounting	accounting	PROPN
ajfa-5901	146	33	issn	issn	PROPN
ajfa-5901	146	34	1946	1946	NUM
ajfa-5901	146	35	-	-	PUNCT
ajfa-5901	146	36	052x	052x	PROPN
ajfa-5901	146	37	2014	2014	NUM
ajfa-5901	146	38	,	,	PUNCT
ajfa-5901	146	39	vol	vol	NOUN
ajfa-5901	146	40	.	.	PROPN
ajfa-5901	146	41	6	6	NUM
ajfa-5901	146	42	,	,	PUNCT
ajfa-5901	146	43	no	no	INTJ
ajfa-5901	146	44	.	.	NOUN
ajfa-5901	146	45	2	2	NUM
ajfa-5901	146	46	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	146	47	134	134	NUM
ajfa-5901	146	48	t	t	NOUN
ajfa-5901	146	49	h	h	NOUN
ajfa-5901	146	50	e	e	NOUN
ajfa-5901	147	1	fo	fo	ADP
ajfa-5901	147	2	u	u	INTJ
ajfa-5901	147	3	rt	rt	NOUN
ajfa-5901	147	4	h	h	NOUN
ajfa-5901	148	1	r	r	NOUN
ajfa-5901	148	2	oo	oo	INTJ
ajfa-5901	148	3	t	t	PROPN
ajfa-5901	148	4	of	of	ADP
ajfa-5901	148	5	t	t	PROPN
ajfa-5901	148	6	h	h	NOUN
ajfa-5901	149	1	e	e	PROPN
ajfa-5901	149	2	p	p	PROPN
ajfa-5901	149	3	ro	ro	PROPN
ajfa-5901	149	4	fi	fi	PROPN
ajfa-5901	149	5	t	t	PROPN
ajfa-5901	149	6	'	'	PUNCT
ajfa-5901	149	7	s	s	NOUN
ajfa-5901	149	8	ab	ab	PROPN
ajfa-5901	149	9	no	no	INTJ
ajfa-5901	149	10	rm	rm	NOUN
ajfa-5901	149	11	al	al	PROPN
ajfa-5901	149	12	e	e	PROPN
ajfa-5901	149	13	rr	rr	PROPN
ajfa-5901	149	14	or	or	CCONJ
ajfa-5901	149	15	square	square	ADJ
ajfa-5901	149	16	root	root	NOUN
ajfa-5901	149	17	of	of	ADP
ajfa-5901	149	18	logarithm	logarithm	NOUN
ajfa-5901	149	19	of	of	ADP
ajfa-5901	149	20	the	the	DET
ajfa-5901	149	21	firm	firm	ADJ
ajfa-5901	149	22	size	size	NOUN
ajfa-5901	149	23	figure	figure	NOUN
ajfa-5901	149	24	2	2	NUM
ajfa-5901	149	25	.	.	PUNCT
ajfa-5901	150	1	according	accord	VERB
ajfa-5901	150	2	to	to	ADP
ajfa-5901	150	3	the	the	DET
ajfa-5901	150	4	linear	linear	ADJ
ajfa-5901	150	5	regression	regression	NOUN
ajfa-5901	150	6	equation	equation	NOUN
ajfa-5901	150	7	in	in	ADP
ajfa-5901	150	8	2010	2010	NUM
ajfa-5901	150	9	,	,	PUNCT
ajfa-5901	150	10	the	the	PRON
ajfa-5901	150	11	more	more	ADV
ajfa-5901	150	12	the	the	DET
ajfa-5901	150	13	firm	firm	ADJ
ajfa-5901	150	14	size	size	NOUN
ajfa-5901	150	15	,	,	PUNCT
ajfa-5901	150	16	the	the	PRON
ajfa-5901	150	17	more	more	ADV
ajfa-5901	150	18	the	the	DET
ajfa-5901	150	19	abnormal	abnormal	ADJ
ajfa-5901	150	20	error	error	NOUN
ajfa-5901	150	21	of	of	ADP
ajfa-5901	150	22	earnings	earning	NOUN
ajfa-5901	150	23	forecast	forecast	NOUN
ajfa-5901	150	24	decreases	decrease	VERB
ajfa-5901	150	25	;	;	PUNCT
ajfa-5901	150	26	whereas	whereas	SCONJ
ajfa-5901	150	27	in	in	ADP
ajfa-5901	150	28	years	year	NOUN
ajfa-5901	150	29	of	of	ADP
ajfa-5901	150	30	2011	2011	NUM
ajfa-5901	150	31	,	,	PUNCT
ajfa-5901	150	32	2012	2012	NUM
ajfa-5901	150	33	and	and	CCONJ
ajfa-5901	150	34	2013	2013	NUM
ajfa-5901	150	35	the	the	PRON
ajfa-5901	150	36	more	more	ADV
ajfa-5901	150	37	the	the	DET
ajfa-5901	150	38	firm	firm	ADJ
ajfa-5901	150	39	size	size	NOUN
ajfa-5901	150	40	,	,	PUNCT
ajfa-5901	150	41	the	the	PRON
ajfa-5901	150	42	more	more	ADV
ajfa-5901	150	43	the	the	DET
ajfa-5901	150	44	abnormal	abnormal	ADJ
ajfa-5901	150	45	error	error	NOUN
ajfa-5901	150	46	of	of	ADP
ajfa-5901	150	47	earnings	earning	NOUN
ajfa-5901	150	48	forecast	forecast	NOUN
ajfa-5901	150	49	increase	increase	NOUN
ajfa-5901	150	50	too	too	ADV
ajfa-5901	150	51	.	.	PUNCT
ajfa-5901	151	1	table	table	NOUN
ajfa-5901	151	2	4	4	NUM
ajfa-5901	151	3	.	.	PUNCT
ajfa-5901	152	1	:	:	PUNCT
ajfa-5901	152	2	the	the	DET
ajfa-5901	152	3	firm	firm	ADJ
ajfa-5901	152	4	size	size	NOUN
ajfa-5901	152	5	correlation	correlation	NOUN
ajfa-5901	152	6	coefficient	coefficient	NOUN
ajfa-5901	152	7	of	of	ADP
ajfa-5901	152	8	the	the	DET
ajfa-5901	152	9	logarithm	logarithm	PROPN
ajfa-5901	152	10	square	square	PROPN
ajfa-5901	152	11	root	root	NOUN
ajfa-5901	152	12	and	and	CCONJ
ajfa-5901	152	13	the	the	DET
ajfa-5901	152	14	fourth	fourth	ADJ
ajfa-5901	152	15	root	root	NOUN
ajfa-5901	152	16	of	of	ADP
ajfa-5901	152	17	the	the	DET
ajfa-5901	152	18	earnings	earning	NOUN
ajfa-5901	152	19	abnormal	abnormal	ADJ
ajfa-5901	152	20	error	error	NOUN
ajfa-5901	152	21	year	year	NOUN
ajfa-5901	152	22	firm	firm	ADJ
ajfa-5901	152	23	size	size	NOUN
ajfa-5901	152	24	correlation	correlation	NOUN
ajfa-5901	152	25	coefficient	coefficient	NOUN
ajfa-5901	152	26	of	of	ADP
ajfa-5901	152	27	the	the	DET
ajfa-5901	152	28	logarithm	logarithm	PROPN
ajfa-5901	152	29	square	square	PROPN
ajfa-5901	152	30	root	root	NOUN
ajfa-5901	152	31	and	and	CCONJ
ajfa-5901	152	32	the	the	DET
ajfa-5901	152	33	fourth	fourth	ADJ
ajfa-5901	152	34	root	root	NOUN
ajfa-5901	152	35	of	of	ADP
ajfa-5901	152	36	the	the	DET
ajfa-5901	152	37	earnings	earning	NOUN
ajfa-5901	152	38	abnormal	abnormal	ADJ
ajfa-5901	152	39	error	error	NOUN
ajfa-5901	152	40	p	p	NOUN
ajfa-5901	152	41	-	-	PUNCT
ajfa-5901	152	42	value	value	NOUN
ajfa-5901	152	43	2010	2010	NUM
ajfa-5901	152	44	-0.0142	-0.0142	NOUN
ajfa-5901	153	1	0.875	0.875	NUM
ajfa-5901	153	2	2011	2011	NUM
ajfa-5901	153	3	0.0644	0.0644	NUM
ajfa-5901	153	4	0.481	0.481	NUM
ajfa-5901	153	5	2012	2012	NUM
ajfa-5901	153	6	0.0145	0.0145	NUM
ajfa-5901	153	7	0.859	0.859	NUM
ajfa-5901	153	8	2013	2013	NUM
ajfa-5901	153	9	0.0298	0.0298	NUM
ajfa-5901	153	10	0.714	0.714	NUM
ajfa-5901	153	11	asian	asian	ADJ
ajfa-5901	153	12	journal	journal	NOUN
ajfa-5901	153	13	of	of	ADP
ajfa-5901	153	14	finance	finance	PROPN
ajfa-5901	153	15	&	&	CCONJ
ajfa-5901	153	16	accounting	accounting	PROPN
ajfa-5901	153	17	issn	issn	PROPN
ajfa-5901	153	18	1946	1946	NUM
ajfa-5901	153	19	-	-	PUNCT
ajfa-5901	153	20	052x	052x	PROPN
ajfa-5901	153	21	2014	2014	NUM
ajfa-5901	153	22	,	,	PUNCT
ajfa-5901	153	23	vol	vol	NOUN
ajfa-5901	153	24	.	.	PROPN
ajfa-5901	153	25	6	6	NUM
ajfa-5901	153	26	,	,	PUNCT
ajfa-5901	153	27	no	no	INTJ
ajfa-5901	153	28	.	.	NOUN
ajfa-5901	153	29	2	2	NUM
ajfa-5901	153	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	153	31	135	135	NUM
ajfa-5901	153	32	table	table	NOUN
ajfa-5901	153	33	5	5	NUM
ajfa-5901	153	34	.	.	PUNCT
ajfa-5901	153	35	pearson	pearson	PROPN
ajfa-5901	153	36	's	's	PART
ajfa-5901	153	37	correlation	correlation	NOUN
ajfa-5901	153	38	coefficient	coefficient	PROPN
ajfa-5901	153	39	pearson	pearson	PROPN
ajfa-5901	153	40	's	's	PART
ajfa-5901	153	41	correlation	correlation	NOUN
ajfa-5901	153	42	coefficient	coefficient	NOUN
ajfa-5901	153	43	log	log	NOUN
ajfa-5901	153	44	of	of	ADP
ajfa-5901	153	45	the	the	DET
ajfa-5901	153	46	square	square	ADJ
ajfa-5901	153	47	root	root	NOUN
ajfa-5901	153	48	of	of	ADP
ajfa-5901	153	49	firm	firm	ADJ
ajfa-5901	153	50	size	size	NOUN
ajfa-5901	153	51	p	p	NOUN
ajfa-5901	153	52	-	-	PUNCT
ajfa-5901	153	53	value	value	NOUN
ajfa-5901	153	54	4th	4th	ADJ
ajfa-5901	153	55	root	root	NOUN
ajfa-5901	153	56	of	of	ADP
ajfa-5901	153	57	abnormal	abnormal	ADJ
ajfa-5901	153	58	error	error	NOUN
ajfa-5901	153	59	of	of	ADP
ajfa-5901	153	60	earnings	earning	NOUN
ajfa-5901	153	61	0.0007	0.0007	NUM
ajfa-5901	153	62	0.987	0.987	NUM
ajfa-5901	153	63	overall	overall	ADV
ajfa-5901	153	64	,	,	PUNCT
ajfa-5901	153	65	the	the	DET
ajfa-5901	153	66	firm	firm	ADJ
ajfa-5901	153	67	size	size	NOUN
ajfa-5901	153	68	has	have	VERB
ajfa-5901	153	69	no	no	DET
ajfa-5901	153	70	impact	impact	NOUN
ajfa-5901	153	71	on	on	ADP
ajfa-5901	153	72	abnormal	abnormal	ADJ
ajfa-5901	153	73	error	error	NOUN
ajfa-5901	153	74	of	of	ADP
ajfa-5901	153	75	earnings	earning	NOUN
ajfa-5901	153	76	.	.	PUNCT
ajfa-5901	154	1	table	table	NOUN
ajfa-5901	154	2	6	6	NUM
ajfa-5901	154	3	.	.	PUNCT
ajfa-5901	154	4	variance	variance	NOUN
ajfa-5901	154	5	analysis	analysis	NOUN
ajfa-5901	154	6	for	for	ADP
ajfa-5901	154	7	the	the	DET
ajfa-5901	154	8	second	second	ADJ
ajfa-5901	154	9	hypothesis	hypothesis	NOUN
ajfa-5901	154	10	regression	regression	NOUN
ajfa-5901	154	11	statistics	statistic	VERB
ajfa-5901	154	12	0.001	0.001	NUM
ajfa-5901	154	13	correlation	correlation	NOUN
ajfa-5901	154	14	coefficient	coefficient	NOUN
ajfa-5901	154	15	0.000	0.000	NUM
ajfa-5901	154	16	corrected	correct	VERB
ajfa-5901	154	17	determination	determination	NOUN
ajfa-5901	154	18	coefficient	coefficient	NOUN
ajfa-5901	154	19	-0.002	-0.002	PUNCT
ajfa-5901	154	20	standard	standard	ADJ
ajfa-5901	154	21	error	error	NOUN
ajfa-5901	154	22	1.273779	1.273779	NUM
ajfa-5901	154	23	no	no	NOUN
ajfa-5901	154	24	.	.	PUNCT
ajfa-5901	154	25	of	of	ADP
ajfa-5901	154	26	observations	observation	NOUN
ajfa-5901	154	27	551	551	NUM
ajfa-5901	154	28	variance	variance	NOUN
ajfa-5901	154	29	analysis	analysis	NOUN
ajfa-5901	154	30	:	:	PUNCT
ajfa-5901	154	31	f.d	f.d	NOUN
ajfa-5901	154	32	sum	sum	NOUN
ajfa-5901	154	33	of	of	ADP
ajfa-5901	154	34	squares	square	NOUN
ajfa-5901	154	35	average	average	ADJ
ajfa-5901	154	36	of	of	ADP
ajfa-5901	154	37	squares	square	NOUN
ajfa-5901	154	38	f	f	NOUN
ajfa-5901	154	39	-	-	PUNCT
ajfa-5901	154	40	value	value	NOUN
ajfa-5901	154	41	p	p	NOUN
ajfa-5901	154	42	-	-	PUNCT
ajfa-5901	154	43	value	value	NOUN
ajfa-5901	154	44	regression	regression	NOUN
ajfa-5901	154	45	1	1	NUM
ajfa-5901	154	46	0.000455	0.000455	NUM
ajfa-5901	154	47	0.000455	0.000455	NUM
ajfa-5901	154	48	0.00028	0.00028	NUM
ajfa-5901	154	49	0.986652	0.986652	NUM
ajfa-5901	154	50	error	error	NOUN
ajfa-5901	154	51	549	549	NUM
ajfa-5901	154	52	890.7596	890.7596	NUM
ajfa-5901	154	53	1.622513	1.622513	NUM
ajfa-5901	154	54	total	total	NOUN
ajfa-5901	154	55	550	550	NUM
ajfa-5901	154	56	890.76	890.76	NUM
ajfa-5901	154	57	according	accord	VERB
ajfa-5901	154	58	to	to	ADP
ajfa-5901	154	59	the	the	DET
ajfa-5901	154	60	probability	probability	NOUN
ajfa-5901	154	61	value	value	NOUN
ajfa-5901	154	62	in	in	ADP
ajfa-5901	154	63	correlation	correlation	NOUN
ajfa-5901	154	64	coefficient	coefficient	NOUN
ajfa-5901	154	65	,	,	PUNCT
ajfa-5901	154	66	and	and	CCONJ
ajfa-5901	154	67	also	also	ADV
ajfa-5901	154	68	the	the	DET
ajfa-5901	154	69	table	table	NOUN
ajfa-5901	154	70	of	of	ADP
ajfa-5901	154	71	variance	variance	NOUN
ajfa-5901	154	72	analysis	analysis	NOUN
ajfa-5901	154	73	related	relate	VERB
ajfa-5901	154	74	to	to	AUX
ajfa-5901	154	75	regression	regression	VERB
ajfa-5901	154	76	line	line	NOUN
ajfa-5901	154	77	,	,	PUNCT
ajfa-5901	154	78	and	and	CCONJ
ajfa-5901	154	79	its	its	PRON
ajfa-5901	154	80	comparison	comparison	NOUN
ajfa-5901	154	81	with	with	ADP
ajfa-5901	154	82	level	level	NOUN
ajfa-5901	154	83	of	of	ADP
ajfa-5901	154	84	test	test	NOUN
ajfa-5901	154	85	,	,	PUNCT
ajfa-5901	154	86	it	it	PRON
ajfa-5901	154	87	can	can	AUX
ajfa-5901	154	88	be	be	AUX
ajfa-5901	154	89	said	say	VERB
ajfa-5901	154	90	that	that	SCONJ
ajfa-5901	154	91	the	the	DET
ajfa-5901	154	92	null	null	ADJ
ajfa-5901	154	93	hypothesis	hypothesis	NOUN
ajfa-5901	154	94	,	,	PUNCT
ajfa-5901	154	95	or	or	CCONJ
ajfa-5901	154	96	the	the	DET
ajfa-5901	154	97	hypothesis	hypothesis	NOUN
ajfa-5901	154	98	that	that	SCONJ
ajfa-5901	154	99	“	"	PUNCT
ajfa-5901	154	100	there	there	PRON
ajfa-5901	154	101	is	be	VERB
ajfa-5901	154	102	no	no	DET
ajfa-5901	154	103	relation	relation	NOUN
ajfa-5901	154	104	between	between	ADP
ajfa-5901	154	105	firm	firm	ADJ
ajfa-5901	154	106	size	size	NOUN
ajfa-5901	154	107	and	and	CCONJ
ajfa-5901	154	108	the	the	DET
ajfa-5901	154	109	extent	extent	NOUN
ajfa-5901	154	110	of	of	ADP
ajfa-5901	154	111	abnormal	abnormal	ADJ
ajfa-5901	154	112	error	error	NOUN
ajfa-5901	154	113	of	of	ADP
ajfa-5901	154	114	earnings	earning	NOUN
ajfa-5901	154	115	”	"	PUNCT
ajfa-5901	154	116	would	would	AUX
ajfa-5901	154	117	not	not	PART
ajfa-5901	154	118	be	be	AUX
ajfa-5901	154	119	rejected	reject	VERB
ajfa-5901	154	120	.	.	PUNCT
ajfa-5901	155	1	examining	examine	VERB
ajfa-5901	155	2	the	the	DET
ajfa-5901	155	3	third	third	ADJ
ajfa-5901	155	4	hypothesis	hypothesis	NOUN
ajfa-5901	155	5	:	:	PUNCT
ajfa-5901	155	6	to	to	PART
ajfa-5901	155	7	examine	examine	VERB
ajfa-5901	155	8	the	the	DET
ajfa-5901	155	9	third	third	ADJ
ajfa-5901	155	10	hypothesis	hypothesis	NOUN
ajfa-5901	155	11	,	,	PUNCT
ajfa-5901	155	12	the	the	DET
ajfa-5901	155	13	test	test	NOUN
ajfa-5901	155	14	of	of	ADP
ajfa-5901	155	15	pearson	pearson	PROPN
ajfa-5901	155	16	's	's	PART
ajfa-5901	155	17	correlation	correlation	NOUN
ajfa-5901	155	18	coefficient	coefficient	NOUN
ajfa-5901	155	19	,	,	PUNCT
ajfa-5901	155	20	and	and	CCONJ
ajfa-5901	155	21	simple	simple	ADJ
ajfa-5901	155	22	linear	linear	ADJ
ajfa-5901	155	23	regression	regression	NOUN
ajfa-5901	155	24	were	be	AUX
ajfa-5901	155	25	used	use	VERB
ajfa-5901	155	26	after	after	ADP
ajfa-5901	155	27	the	the	DET
ajfa-5901	155	28	conversions	conversion	NOUN
ajfa-5901	155	29	related	relate	VERB
ajfa-5901	155	30	to	to	ADP
ajfa-5901	155	31	normalization	normalization	NOUN
ajfa-5901	155	32	.	.	PUNCT
ajfa-5901	156	1	also	also	ADV
ajfa-5901	156	2	,	,	PUNCT
ajfa-5901	156	3	for	for	ADP
ajfa-5901	156	4	a	a	DET
ajfa-5901	156	5	better	well	ADJ
ajfa-5901	156	6	result	result	NOUN
ajfa-5901	156	7	,	,	PUNCT
ajfa-5901	156	8	the	the	DET
ajfa-5901	156	9	irrelevant	irrelevant	ADJ
ajfa-5901	156	10	values	value	NOUN
ajfa-5901	156	11	were	be	AUX
ajfa-5901	156	12	removed	remove	VERB
ajfa-5901	156	13	.	.	PUNCT
ajfa-5901	157	1	the	the	DET
ajfa-5901	157	2	table	table	NOUN
ajfa-5901	157	3	10	10	NUM
ajfa-5901	157	4	shows	show	VERB
ajfa-5901	157	5	the	the	DET
ajfa-5901	157	6	correlation	correlation	NOUN
ajfa-5901	157	7	between	between	ADP
ajfa-5901	157	8	firm	firm	ADJ
ajfa-5901	157	9	age	age	NOUN
ajfa-5901	157	10	and	and	CCONJ
ajfa-5901	157	11	abnormal	abnormal	ADJ
ajfa-5901	157	12	error	error	NOUN
ajfa-5901	157	13	of	of	ADP
ajfa-5901	157	14	earnings	earning	NOUN
ajfa-5901	157	15	forecast	forecast	NOUN
ajfa-5901	157	16	.	.	PUNCT
ajfa-5901	158	1	according	accord	VERB
ajfa-5901	158	2	to	to	ADP
ajfa-5901	158	3	regression	regression	NOUN
ajfa-5901	158	4	lines	line	NOUN
ajfa-5901	158	5	,	,	PUNCT
ajfa-5901	158	6	in	in	ADP
ajfa-5901	158	7	2010	2010	NUM
ajfa-5901	158	8	with	with	ADP
ajfa-5901	158	9	increase	increase	NOUN
ajfa-5901	158	10	in	in	ADP
ajfa-5901	158	11	firm	firm	ADJ
ajfa-5901	158	12	age	age	NOUN
ajfa-5901	158	13	,	,	PUNCT
ajfa-5901	158	14	the	the	DET
ajfa-5901	158	15	abnormal	abnormal	ADJ
ajfa-5901	158	16	error	error	NOUN
ajfa-5901	158	17	of	of	ADP
ajfa-5901	158	18	earnings	earning	NOUN
ajfa-5901	158	19	forecast	forecast	NOUN
ajfa-5901	158	20	has	have	AUX
ajfa-5901	158	21	increased	increase	VERB
ajfa-5901	158	22	,	,	PUNCT
ajfa-5901	158	23	but	but	CCONJ
ajfa-5901	158	24	in	in	ADP
ajfa-5901	158	25	2011	2011	NUM
ajfa-5901	158	26	,	,	PUNCT
ajfa-5901	158	27	2012	2012	NUM
ajfa-5901	158	28	,	,	PUNCT
ajfa-5901	158	29	and	and	CCONJ
ajfa-5901	158	30	2013	2013	NUM
ajfa-5901	158	31	,	,	PUNCT
ajfa-5901	158	32	with	with	ADP
ajfa-5901	158	33	increase	increase	NOUN
ajfa-5901	158	34	in	in	ADP
ajfa-5901	158	35	firm	firm	ADJ
ajfa-5901	158	36	age	age	NOUN
ajfa-5901	158	37	,	,	PUNCT
ajfa-5901	158	38	the	the	DET
ajfa-5901	158	39	abnormal	abnormal	ADJ
ajfa-5901	158	40	error	error	NOUN
ajfa-5901	158	41	of	of	ADP
ajfa-5901	158	42	earnings	earning	NOUN
ajfa-5901	158	43	forecast	forecast	NOUN
ajfa-5901	158	44	has	have	AUX
ajfa-5901	158	45	decreased	decrease	VERB
ajfa-5901	158	46	.	.	PUNCT
ajfa-5901	159	1	asian	asian	ADJ
ajfa-5901	159	2	journal	journal	PROPN
ajfa-5901	159	3	of	of	ADP
ajfa-5901	159	4	finance	finance	PROPN
ajfa-5901	159	5	&	&	CCONJ
ajfa-5901	159	6	accounting	accounting	PROPN
ajfa-5901	159	7	issn	issn	PROPN
ajfa-5901	159	8	1946	1946	NUM
ajfa-5901	159	9	-	-	PUNCT
ajfa-5901	159	10	052x	052x	PROPN
ajfa-5901	159	11	2014	2014	NUM
ajfa-5901	159	12	,	,	PUNCT
ajfa-5901	159	13	vol	vol	NOUN
ajfa-5901	159	14	.	.	PROPN
ajfa-5901	160	1	6	6	NUM
ajfa-5901	160	2	,	,	PUNCT
ajfa-5901	160	3	no	no	INTJ
ajfa-5901	160	4	.	.	NOUN
ajfa-5901	160	5	2	2	NUM
ajfa-5901	160	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	160	7	136	136	NUM
ajfa-5901	160	8	f	f	NOUN
ajfa-5901	160	9	ir	ir	VERB
ajfa-5901	160	10	m	m	VERB
ajfa-5901	160	11	a	a	DET
ajfa-5901	160	12	ge	ge	PROPN
ajfa-5901	160	13	abnormal	abnormal	ADJ
ajfa-5901	160	14	error	error	NOUN
ajfa-5901	160	15	of	of	ADP
ajfa-5901	160	16	earnings	earning	NOUN
ajfa-5901	160	17	forecast	forecast	NOUN
ajfa-5901	160	18	figure	figure	NOUN
ajfa-5901	160	19	3	3	NUM
ajfa-5901	160	20	.	.	PUNCT
ajfa-5901	161	1	the	the	DET
ajfa-5901	161	2	association	association	NOUN
ajfa-5901	161	3	between	between	ADP
ajfa-5901	161	4	firm	firm	ADJ
ajfa-5901	161	5	age	age	NOUN
ajfa-5901	161	6	and	and	CCONJ
ajfa-5901	161	7	abnormal	abnormal	ADJ
ajfa-5901	161	8	error	error	NOUN
ajfa-5901	161	9	of	of	ADP
ajfa-5901	161	10	earnings	earning	NOUN
ajfa-5901	161	11	forecast	forecast	NOUN
ajfa-5901	161	12	2010	2010	NUM
ajfa-5901	161	13	-	-	SYM
ajfa-5901	161	14	2013	2013	NUM
ajfa-5901	161	15	table	table	NOUN
ajfa-5901	161	16	7	7	NUM
ajfa-5901	161	17	.	.	PUNCT
ajfa-5901	161	18	correlation	correlation	NOUN
ajfa-5901	161	19	coefficient	coefficient	NOUN
ajfa-5901	161	20	for	for	ADP
ajfa-5901	161	21	logarithm	logarithm	NOUN
ajfa-5901	161	22	of	of	ADP
ajfa-5901	161	23	the	the	DET
ajfa-5901	161	24	square	square	ADJ
ajfa-5901	161	25	root	root	NOUN
ajfa-5901	161	26	of	of	ADP
ajfa-5901	161	27	firm	firm	ADJ
ajfa-5901	161	28	age	age	NOUN
ajfa-5901	161	29	,	,	PUNCT
ajfa-5901	161	30	and	and	CCONJ
ajfa-5901	161	31	fourth	fourth	ADJ
ajfa-5901	161	32	root	root	NOUN
ajfa-5901	161	33	of	of	ADP
ajfa-5901	161	34	abnormal	abnormal	ADJ
ajfa-5901	161	35	error	error	NOUN
ajfa-5901	161	36	of	of	ADP
ajfa-5901	161	37	earnings	earning	NOUN
ajfa-5901	161	38	.	.	PUNCT
ajfa-5901	162	1	year	year	NOUN
ajfa-5901	162	2	firm	firm	ADJ
ajfa-5901	162	3	age	age	NOUN
ajfa-5901	162	4	correlation	correlation	NOUN
ajfa-5901	162	5	coefficient	coefficient	NOUN
ajfa-5901	162	6	of	of	ADP
ajfa-5901	162	7	the	the	DET
ajfa-5901	162	8	logarithm	logarithm	PROPN
ajfa-5901	162	9	square	square	PROPN
ajfa-5901	162	10	root	root	NOUN
ajfa-5901	162	11	and	and	CCONJ
ajfa-5901	162	12	the	the	DET
ajfa-5901	162	13	fourth	fourth	ADJ
ajfa-5901	162	14	root	root	NOUN
ajfa-5901	162	15	of	of	ADP
ajfa-5901	162	16	the	the	DET
ajfa-5901	162	17	profit	profit	NOUN
ajfa-5901	162	18	's	's	PART
ajfa-5901	162	19	abnormal	abnormal	ADJ
ajfa-5901	162	20	error	error	NOUN
ajfa-5901	162	21	p	p	NOUN
ajfa-5901	162	22	-	-	PUNCT
ajfa-5901	162	23	value	value	NOUN
ajfa-5901	162	24	2010	2010	NUM
ajfa-5901	162	25	-0.0142	-0.0142	NOUN
ajfa-5901	163	1	0.875	0.875	NUM
ajfa-5901	163	2	2011	2011	NUM
ajfa-5901	163	3	0.0644	0.0644	NUM
ajfa-5901	163	4	0.481	0.481	NUM
ajfa-5901	163	5	2012	2012	NUM
ajfa-5901	163	6	0.0145	0.0145	NUM
ajfa-5901	163	7	0.859	0.859	NUM
ajfa-5901	163	8	2013	2013	NUM
ajfa-5901	163	9	0.0298	0.0298	NUM
ajfa-5901	163	10	0.714	0.714	NUM
ajfa-5901	163	11	according	accord	VERB
ajfa-5901	163	12	to	to	ADP
ajfa-5901	163	13	the	the	DET
ajfa-5901	163	14	above	above	ADJ
ajfa-5901	163	15	table	table	NOUN
ajfa-5901	163	16	,	,	PUNCT
ajfa-5901	163	17	in	in	ADP
ajfa-5901	163	18	overall	overall	ADJ
ajfa-5901	163	19	the	the	DET
ajfa-5901	163	20	firm	firm	ADJ
ajfa-5901	163	21	age	age	NOUN
ajfa-5901	163	22	has	have	VERB
ajfa-5901	163	23	no	no	DET
ajfa-5901	163	24	impact	impact	NOUN
ajfa-5901	163	25	on	on	ADP
ajfa-5901	163	26	abnormal	abnormal	ADJ
ajfa-5901	163	27	error	error	NOUN
ajfa-5901	163	28	of	of	ADP
ajfa-5901	163	29	earnings	earning	NOUN
ajfa-5901	163	30	forecast	forecast	NOUN
ajfa-5901	163	31	.	.	PUNCT
ajfa-5901	164	1	asian	asian	ADJ
ajfa-5901	164	2	journal	journal	PROPN
ajfa-5901	164	3	of	of	ADP
ajfa-5901	164	4	finance	finance	PROPN
ajfa-5901	164	5	&	&	CCONJ
ajfa-5901	164	6	accounting	accounting	PROPN
ajfa-5901	164	7	issn	issn	PROPN
ajfa-5901	164	8	1946	1946	NUM
ajfa-5901	164	9	-	-	PUNCT
ajfa-5901	164	10	052x	052x	PROPN
ajfa-5901	164	11	2014	2014	NUM
ajfa-5901	164	12	,	,	PUNCT
ajfa-5901	164	13	vol	vol	NOUN
ajfa-5901	164	14	.	.	PROPN
ajfa-5901	165	1	6	6	NUM
ajfa-5901	165	2	,	,	PUNCT
ajfa-5901	165	3	no	no	INTJ
ajfa-5901	165	4	.	.	NOUN
ajfa-5901	165	5	2	2	NUM
ajfa-5901	165	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	165	7	137	137	NUM
ajfa-5901	165	8	table	table	NOUN
ajfa-5901	165	9	8	8	NUM
ajfa-5901	165	10	.	.	PUNCT
ajfa-5901	166	1	pearson	pearson	PROPN
ajfa-5901	166	2	's	's	PART
ajfa-5901	166	3	correlation	correlation	NOUN
ajfa-5901	166	4	coefficient	coefficient	VERB
ajfa-5901	166	5	the	the	DET
ajfa-5901	166	6	square	square	ADJ
ajfa-5901	166	7	root	root	NOUN
ajfa-5901	166	8	of	of	ADP
ajfa-5901	166	9	log	log	NOUN
ajfa-5901	166	10	of	of	ADP
ajfa-5901	166	11	firm	firm	ADJ
ajfa-5901	166	12	age	age	NOUN
ajfa-5901	166	13	p	p	NOUN
ajfa-5901	166	14	-	-	PUNCT
ajfa-5901	166	15	value	value	NOUN
ajfa-5901	166	16	fourth	fourth	ADJ
ajfa-5901	166	17	root	root	NOUN
ajfa-5901	166	18	of	of	ADP
ajfa-5901	166	19	abnormal	abnormal	ADJ
ajfa-5901	166	20	error	error	NOUN
ajfa-5901	166	21	of	of	ADP
ajfa-5901	166	22	earnings	earning	NOUN
ajfa-5901	166	23	0.0087	0.0087	NUM
ajfa-5901	166	24	0.837	0.837	NUM
ajfa-5901	166	25	table	table	NOUN
ajfa-5901	166	26	9	9	NUM
ajfa-5901	166	27	.	.	PUNCT
ajfa-5901	166	28	variance	variance	NOUN
ajfa-5901	166	29	analysis	analysis	NOUN
ajfa-5901	166	30	for	for	ADP
ajfa-5901	166	31	the	the	DET
ajfa-5901	166	32	third	third	ADJ
ajfa-5901	166	33	hypothesis	hypothesis	NOUN
ajfa-5901	166	34	regression	regression	NOUN
ajfa-5901	166	35	statistics	statistic	VERB
ajfa-5901	166	36	0.009	0.009	NUM
ajfa-5901	166	37	correlation	correlation	NOUN
ajfa-5901	166	38	coefficient	coefficient	NOUN
ajfa-5901	166	39	0.000	0.000	NUM
ajfa-5901	166	40	corrected	correct	VERB
ajfa-5901	166	41	determination	determination	NOUN
ajfa-5901	166	42	coefficient	coefficient	NOUN
ajfa-5901	166	43	-0.002	-0.002	PUNCT
ajfa-5901	166	44	standard	standard	ADJ
ajfa-5901	166	45	error	error	NOUN
ajfa-5901	166	46	1.278	1.278	NUM
ajfa-5901	166	47	no	no	NOUN
ajfa-5901	166	48	.	.	PUNCT
ajfa-5901	167	1	of	of	ADP
ajfa-5901	167	2	observations	observation	NOUN
ajfa-5901	167	3	561	561	NUM
ajfa-5901	167	4	variance	variance	NOUN
ajfa-5901	167	5	analysis	analysis	NOUN
ajfa-5901	167	6	:	:	PUNCT
ajfa-5901	167	7	f.d	f.d	NOUN
ajfa-5901	167	8	sum	sum	NOUN
ajfa-5901	167	9	of	of	ADP
ajfa-5901	167	10	squares	square	NOUN
ajfa-5901	167	11	average	average	ADJ
ajfa-5901	167	12	of	of	ADP
ajfa-5901	167	13	squares	square	NOUN
ajfa-5901	167	14	f	f	NOUN
ajfa-5901	167	15	-	-	PUNCT
ajfa-5901	167	16	value	value	NOUN
ajfa-5901	167	17	p	p	NOUN
ajfa-5901	167	18	-	-	PUNCT
ajfa-5901	167	19	value	value	NOUN
ajfa-5901	167	20	regression	regression	NOUN
ajfa-5901	167	21	1	1	NUM
ajfa-5901	167	22	0.069068	0.069068	NUM
ajfa-5901	167	23	0.069068	0.069068	NUM
ajfa-5901	167	24	0.04232	0.04232	NUM
ajfa-5901	167	25	0.837086	0.837086	NUM
ajfa-5901	167	26	error	error	NOUN
ajfa-5901	167	27	559	559	NUM
ajfa-5901	167	28	912.3087	912.3087	NUM
ajfa-5901	167	29	1.632037	1.632037	NUM
ajfa-5901	167	30	total	total	ADJ
ajfa-5901	167	31	560	560	NUM
ajfa-5901	167	32	912.3778	912.3778	NUM
ajfa-5901	167	33	according	accord	VERB
ajfa-5901	167	34	to	to	ADP
ajfa-5901	167	35	the	the	DET
ajfa-5901	167	36	probability	probability	NOUN
ajfa-5901	167	37	value	value	NOUN
ajfa-5901	167	38	in	in	ADP
ajfa-5901	167	39	correlation	correlation	NOUN
ajfa-5901	167	40	coefficient	coefficient	NOUN
ajfa-5901	167	41	,	,	PUNCT
ajfa-5901	167	42	and	and	CCONJ
ajfa-5901	167	43	also	also	ADV
ajfa-5901	167	44	the	the	DET
ajfa-5901	167	45	table	table	NOUN
ajfa-5901	167	46	of	of	ADP
ajfa-5901	167	47	variance	variance	NOUN
ajfa-5901	167	48	analysis	analysis	NOUN
ajfa-5901	167	49	relevant	relevant	ADJ
ajfa-5901	167	50	to	to	PART
ajfa-5901	167	51	regression	regression	VERB
ajfa-5901	167	52	line	line	NOUN
ajfa-5901	167	53	and	and	CCONJ
ajfa-5901	167	54	its	its	PRON
ajfa-5901	167	55	comparison	comparison	NOUN
ajfa-5901	167	56	with	with	ADP
ajfa-5901	167	57	level	level	NOUN
ajfa-5901	167	58	of	of	ADP
ajfa-5901	167	59	test	test	NOUN
ajfa-5901	167	60	,	,	PUNCT
ajfa-5901	167	61	it	it	PRON
ajfa-5901	167	62	can	can	AUX
ajfa-5901	167	63	be	be	AUX
ajfa-5901	167	64	said	say	VERB
ajfa-5901	167	65	that	that	SCONJ
ajfa-5901	167	66	the	the	DET
ajfa-5901	167	67	null	null	ADJ
ajfa-5901	167	68	hypothesis	hypothesis	NOUN
ajfa-5901	167	69	or	or	CCONJ
ajfa-5901	167	70	the	the	DET
ajfa-5901	167	71	hypothesis	hypothesis	NOUN
ajfa-5901	167	72	that	that	SCONJ
ajfa-5901	167	73	"	"	PUNCT
ajfa-5901	167	74	there	there	PRON
ajfa-5901	167	75	is	be	VERB
ajfa-5901	167	76	not	not	PART
ajfa-5901	167	77	relation	relation	NOUN
ajfa-5901	167	78	between	between	ADP
ajfa-5901	167	79	the	the	DET
ajfa-5901	167	80	firm	firm	ADJ
ajfa-5901	167	81	age	age	NOUN
ajfa-5901	167	82	and	and	CCONJ
ajfa-5901	167	83	the	the	DET
ajfa-5901	167	84	extent	extent	NOUN
ajfa-5901	167	85	of	of	ADP
ajfa-5901	167	86	abnormal	abnormal	ADJ
ajfa-5901	167	87	error	error	NOUN
ajfa-5901	167	88	of	of	ADP
ajfa-5901	167	89	earnings	earning	NOUN
ajfa-5901	167	90	forecast	forecast	NOUN
ajfa-5901	167	91	"	"	PUNCT
ajfa-5901	167	92	would	would	AUX
ajfa-5901	167	93	not	not	PART
ajfa-5901	167	94	be	be	AUX
ajfa-5901	167	95	rejected	reject	VERB
ajfa-5901	167	96	.	.	PUNCT
ajfa-5901	168	1	since	since	SCONJ
ajfa-5901	168	2	the	the	DET
ajfa-5901	168	3	hypotheses	hypothesis	NOUN
ajfa-5901	168	4	on	on	ADP
ajfa-5901	168	5	the	the	DET
ajfa-5901	168	6	presence	presence	NOUN
ajfa-5901	168	7	of	of	ADP
ajfa-5901	168	8	a	a	DET
ajfa-5901	168	9	meaningful	meaningful	ADJ
ajfa-5901	168	10	relation	relation	NOUN
ajfa-5901	168	11	between	between	ADP
ajfa-5901	168	12	firm	firm	ADJ
ajfa-5901	168	13	size	size	NOUN
ajfa-5901	168	14	and	and	CCONJ
ajfa-5901	168	15	firm	firm	ADJ
ajfa-5901	168	16	age	age	NOUN
ajfa-5901	168	17	,	,	PUNCT
ajfa-5901	168	18	and	and	CCONJ
ajfa-5901	168	19	the	the	DET
ajfa-5901	168	20	abnormal	abnormal	ADJ
ajfa-5901	168	21	error	error	NOUN
ajfa-5901	168	22	of	of	ADP
ajfa-5901	168	23	earnings	earning	NOUN
ajfa-5901	168	24	forecast	forecast	NOUN
ajfa-5901	168	25	was	be	AUX
ajfa-5901	168	26	not	not	PART
ajfa-5901	168	27	confirmed	confirm	VERB
ajfa-5901	168	28	,	,	PUNCT
ajfa-5901	168	29	we	we	PRON
ajfa-5901	168	30	want	want	VERB
ajfa-5901	168	31	to	to	PART
ajfa-5901	168	32	examine	examine	VERB
ajfa-5901	168	33	the	the	DET
ajfa-5901	168	34	effect	effect	NOUN
ajfa-5901	168	35	of	of	ADP
ajfa-5901	168	36	all	all	DET
ajfa-5901	168	37	three	three	NUM
ajfa-5901	168	38	factors	factor	NOUN
ajfa-5901	168	39	together	together	ADV
ajfa-5901	168	40	,	,	PUNCT
ajfa-5901	168	41	under	under	ADP
ajfa-5901	168	42	the	the	DET
ajfa-5901	168	43	title	title	NOUN
ajfa-5901	168	44	of	of	ADP
ajfa-5901	168	45	glm	glm	PROPN
ajfa-5901	168	46	model	model	NOUN
ajfa-5901	168	47	.	.	PUNCT
ajfa-5901	169	1	general	general	ADJ
ajfa-5901	169	2	linear	linear	PROPN
ajfa-5901	169	3	model	model	NOUN
ajfa-5901	169	4	(	(	PUNCT
ajfa-5901	169	5	glm	glm	PROPN
ajfa-5901	169	6	)	)	PUNCT
ajfa-5901	169	7	and	and	CCONJ
ajfa-5901	169	8	the	the	DET
ajfa-5901	169	9	mutual	mutual	ADJ
ajfa-5901	169	10	effects	effect	NOUN
ajfa-5901	169	11	of	of	ADP
ajfa-5901	169	12	two	two	NUM
ajfa-5901	169	13	-	-	PUNCT
ajfa-5901	169	14	factors	factor	NOUN
ajfa-5901	169	15	statistics	statistic	NOUN
ajfa-5901	169	16	of	of	ADP
ajfa-5901	169	17	general	general	ADJ
ajfa-5901	169	18	linear	linear	PROPN
ajfa-5901	169	19	model	model	NOUN
ajfa-5901	169	20	:	:	PUNCT
ajfa-5901	169	21	correlation	correlation	NOUN
ajfa-5901	169	22	coefficient	coefficient	NOUN
ajfa-5901	169	23	0.187485	0.187485	NUM
ajfa-5901	169	24	square	square	NOUN
ajfa-5901	169	25	of	of	ADP
ajfa-5901	169	26	multiple	multiple	ADJ
ajfa-5901	169	27	correlation	correlation	NOUN
ajfa-5901	169	28	coefficient	coefficient	NOUN
ajfa-5901	169	29	0.035151	0.035151	NUM
ajfa-5901	169	30	square	square	NOUN
ajfa-5901	169	31	of	of	ADP
ajfa-5901	169	32	modified	modify	VERB
ajfa-5901	169	33	multiple	multiple	ADJ
ajfa-5901	169	34	correlation	correlation	NOUN
ajfa-5901	169	35	coefficient	coefficient	NOUN
ajfa-5901	169	36	0.008595	0.008595	NUM
ajfa-5901	170	1	no	no	INTJ
ajfa-5901	170	2	.	.	PUNCT
ajfa-5901	170	3	of	of	ADP
ajfa-5901	170	4	observations	observation	NOUN
ajfa-5901	170	5	561	561	NUM
ajfa-5901	170	6	asian	asian	ADJ
ajfa-5901	170	7	journal	journal	NOUN
ajfa-5901	170	8	of	of	ADP
ajfa-5901	170	9	finance	finance	PROPN
ajfa-5901	170	10	&	&	CCONJ
ajfa-5901	170	11	accounting	accounting	PROPN
ajfa-5901	170	12	issn	issn	PROPN
ajfa-5901	170	13	1946	1946	NUM
ajfa-5901	170	14	-	-	PUNCT
ajfa-5901	170	15	052x	052x	PROPN
ajfa-5901	170	16	2014	2014	NUM
ajfa-5901	170	17	,	,	PUNCT
ajfa-5901	170	18	vol	vol	NOUN
ajfa-5901	170	19	.	.	PROPN
ajfa-5901	171	1	6	6	NUM
ajfa-5901	171	2	,	,	PUNCT
ajfa-5901	171	3	no	no	INTJ
ajfa-5901	171	4	.	.	NOUN
ajfa-5901	171	5	2	2	NUM
ajfa-5901	171	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	171	7	138	138	NUM
ajfa-5901	171	8	variance	variance	NOUN
ajfa-5901	171	9	analysis	analysis	NOUN
ajfa-5901	171	10	:	:	PUNCT
ajfa-5901	171	11	f.d	f.d	NOUN
ajfa-5901	171	12	sum	sum	NOUN
ajfa-5901	171	13	of	of	ADP
ajfa-5901	171	14	squares	square	NOUN
ajfa-5901	171	15	average	average	ADJ
ajfa-5901	171	16	of	of	ADP
ajfa-5901	171	17	squares	square	NOUN
ajfa-5901	171	18	f	f	NOUN
ajfa-5901	171	19	-	-	PUNCT
ajfa-5901	171	20	value	value	NOUN
ajfa-5901	171	21	p	p	NOUN
ajfa-5901	171	22	-	-	PUNCT
ajfa-5901	171	23	value	value	NOUN
ajfa-5901	171	24	model	model	NOUN
ajfa-5901	171	25	15	15	NUM
ajfa-5901	171	26	32.07055	32.07055	NUM
ajfa-5901	171	27	2.138037	2.138037	NUM
ajfa-5901	171	28	1.323663	1.323663	NUM
ajfa-5901	171	29	0.182411	0.182411	NUM
ajfa-5901	171	30	error	error	NOUN
ajfa-5901	171	31	545	545	NUM
ajfa-5901	171	32	880.3072	880.3072	NUM
ajfa-5901	171	33	1.615243	1.615243	NUM
ajfa-5901	171	34	total	total	ADJ
ajfa-5901	171	35	560	560	NUM
ajfa-5901	171	36	912.3778	912.3778	NUM
ajfa-5901	171	37	examine	examine	NOUN
ajfa-5901	171	38	of	of	ADP
ajfa-5901	171	39	factors	factor	NOUN
ajfa-5901	171	40	:	:	PUNCT
ajfa-5901	171	41	sum	sum	NOUN
ajfa-5901	171	42	of	of	ADP
ajfa-5901	171	43	squares	square	NOUN
ajfa-5901	172	1	f.d	f.d	PROPN
ajfa-5901	172	2	average	average	NOUN
ajfa-5901	172	3	of	of	ADP
ajfa-5901	172	4	squares	square	NOUN
ajfa-5901	172	5	f	f	X
ajfa-5901	172	6	-	-	PUNCT
ajfa-5901	172	7	statistic	statistic	ADJ
ajfa-5901	172	8	p	p	NOUN
ajfa-5901	172	9	-	-	PUNCT
ajfa-5901	172	10	value	value	NOUN
ajfa-5901	172	11	constant	constant	ADJ
ajfa-5901	172	12	0.033603	0.033603	NUM
ajfa-5901	172	13	1	1	NUM
ajfa-5901	172	14	0.033603	0.033603	NUM
ajfa-5901	172	15	0.020804	0.020804	NUM
ajfa-5901	172	16	0.885368	0.885368	NUM
ajfa-5901	172	17	industry	industry	NOUN
ajfa-5901	172	18	type	type	NOUN
ajfa-5901	172	19	3.274268	3.274268	NUM
ajfa-5901	172	20	4	4	NUM
ajfa-5901	172	21	0.818567	0.818567	NUM
ajfa-5901	172	22	0.506776	0.506776	NUM
ajfa-5901	172	23	0.730783	0.730783	NUM
ajfa-5901	172	24	firm	firm	ADJ
ajfa-5901	172	25	size	size	NOUN
ajfa-5901	172	26	2.756227	2.756227	NUM
ajfa-5901	172	27	1	1	NUM
ajfa-5901	172	28	2.756227	2.756227	NUM
ajfa-5901	172	29	1.706386	1.706386	NUM
ajfa-5901	172	30	0.192006	0.192006	NUM
ajfa-5901	172	31	firm	firm	ADJ
ajfa-5901	172	32	age	age	NOUN
ajfa-5901	172	33	2.212053	2.212053	NUM
ajfa-5901	172	34	1	1	NUM
ajfa-5901	172	35	2.212053	2.212053	NUM
ajfa-5901	172	36	1.369487	1.369487	NUM
ajfa-5901	172	37	0.242412	0.242412	NUM
ajfa-5901	172	38	industry	industry	NOUN
ajfa-5901	172	39	type*firm	type*firm	NOUN
ajfa-5901	172	40	size	size	NOUN
ajfa-5901	172	41	3.676743	3.676743	NUM
ajfa-5901	173	1	4	4	NUM
ajfa-5901	173	2	0.919186	0.919186	NUM
ajfa-5901	173	3	0.56907	0.56907	NUM
ajfa-5901	173	4	0.685196	0.685196	NUM
ajfa-5901	173	5	industry	industry	NOUN
ajfa-5901	173	6	type*firm	type*firm	NOUN
ajfa-5901	173	7	age	age	NOUN
ajfa-5901	173	8	1.602081	1.602081	NUM
ajfa-5901	173	9	4	4	NUM
ajfa-5901	173	10	0.40052	0.40052	NUM
ajfa-5901	173	11	0.247963	0.247963	NUM
ajfa-5901	173	12	0.910891	0.910891	NUM
ajfa-5901	173	13	firm	firm	NOUN
ajfa-5901	173	14	size*firm	size*firm	NOUN
ajfa-5901	173	15	age	age	NOUN
ajfa-5901	173	16	2.257542	2.257542	NUM
ajfa-5901	173	17	1	1	NUM
ajfa-5901	173	18	2.257542	2.257542	NUM
ajfa-5901	173	19	1.397649	1.397649	NUM
ajfa-5901	173	20	0.237633	0.237633	NUM
ajfa-5901	173	21	general	general	ADJ
ajfa-5901	173	22	linear	linear	NOUN
ajfa-5901	173	23	models	model	NOUN
ajfa-5901	173	24	are	be	AUX
ajfa-5901	173	25	the	the	DET
ajfa-5901	173	26	models	model	NOUN
ajfa-5901	173	27	similar	similar	ADJ
ajfa-5901	173	28	to	to	ADP
ajfa-5901	173	29	regression	regression	NOUN
ajfa-5901	173	30	models	model	NOUN
ajfa-5901	173	31	.	.	PUNCT
ajfa-5901	174	1	in	in	ADP
ajfa-5901	174	2	these	these	DET
ajfa-5901	174	3	models	model	NOUN
ajfa-5901	174	4	,	,	PUNCT
ajfa-5901	174	5	in	in	ADP
ajfa-5901	174	6	addition	addition	NOUN
ajfa-5901	174	7	to	to	ADP
ajfa-5901	174	8	independent	independent	ADJ
ajfa-5901	174	9	quantitative	quantitative	ADJ
ajfa-5901	174	10	variables	variable	NOUN
ajfa-5901	174	11	,	,	PUNCT
ajfa-5901	174	12	classified	classified	ADJ
ajfa-5901	174	13	variables	variable	NOUN
ajfa-5901	174	14	can	can	AUX
ajfa-5901	174	15	be	be	AUX
ajfa-5901	174	16	used	use	VERB
ajfa-5901	174	17	too	too	ADV
ajfa-5901	174	18	.	.	PUNCT
ajfa-5901	175	1	in	in	ADP
ajfa-5901	175	2	this	this	DET
ajfa-5901	175	3	research	research	NOUN
ajfa-5901	175	4	,	,	PUNCT
ajfa-5901	175	5	we	we	PRON
ajfa-5901	175	6	examined	examine	VERB
ajfa-5901	175	7	a	a	DET
ajfa-5901	175	8	general	general	ADJ
ajfa-5901	175	9	linear	linear	ADJ
ajfa-5901	175	10	model	model	NOUN
ajfa-5901	175	11	with	with	ADP
ajfa-5901	175	12	three	three	NUM
ajfa-5901	175	13	variables	variable	NOUN
ajfa-5901	175	14	(	(	PUNCT
ajfa-5901	175	15	two	two	NUM
ajfa-5901	175	16	quantitative	quantitative	ADJ
ajfa-5901	175	17	and	and	CCONJ
ajfa-5901	175	18	one	one	NUM
ajfa-5901	175	19	qualitative	qualitative	ADJ
ajfa-5901	175	20	factor	factor	NOUN
ajfa-5901	175	21	)	)	PUNCT
ajfa-5901	175	22	and	and	CCONJ
ajfa-5901	175	23	mutual	mutual	ADJ
ajfa-5901	175	24	effects	effect	NOUN
ajfa-5901	175	25	of	of	ADP
ajfa-5901	175	26	every	every	DET
ajfa-5901	175	27	two	two	NUM
ajfa-5901	175	28	factors	factor	NOUN
ajfa-5901	175	29	.	.	PUNCT
ajfa-5901	176	1	to	to	PART
ajfa-5901	176	2	analyze	analyze	VERB
ajfa-5901	176	3	these	these	DET
ajfa-5901	176	4	models	model	NOUN
ajfa-5901	176	5	,	,	PUNCT
ajfa-5901	176	6	we	we	PRON
ajfa-5901	176	7	used	use	VERB
ajfa-5901	176	8	a	a	DET
ajfa-5901	176	9	method	method	NOUN
ajfa-5901	176	10	entitled	entitle	VERB
ajfa-5901	176	11	covariance	covariance	NOUN
ajfa-5901	176	12	analysis	analysis	NOUN
ajfa-5901	176	13	.	.	PUNCT
ajfa-5901	177	1	according	accord	VERB
ajfa-5901	177	2	to	to	ADP
ajfa-5901	177	3	probability	probability	NOUN
ajfa-5901	177	4	value	value	NOUN
ajfa-5901	177	5	,	,	PUNCT
ajfa-5901	177	6	a	a	DET
ajfa-5901	177	7	model	model	NOUN
ajfa-5901	177	8	with	with	ADP
ajfa-5901	177	9	above	above	ADJ
ajfa-5901	177	10	variables	variable	NOUN
ajfa-5901	177	11	is	be	AUX
ajfa-5901	177	12	not	not	PART
ajfa-5901	177	13	a	a	DET
ajfa-5901	177	14	good	good	ADJ
ajfa-5901	177	15	model	model	NOUN
ajfa-5901	177	16	,	,	PUNCT
ajfa-5901	177	17	and	and	CCONJ
ajfa-5901	177	18	a	a	DET
ajfa-5901	177	19	model	model	NOUN
ajfa-5901	177	20	with	with	ADP
ajfa-5901	177	21	less	less	ADJ
ajfa-5901	177	22	factors	factor	NOUN
ajfa-5901	177	23	should	should	AUX
ajfa-5901	177	24	be	be	AUX
ajfa-5901	177	25	employed	employ	VERB
ajfa-5901	177	26	.	.	PUNCT
ajfa-5901	178	1	the	the	DET
ajfa-5901	178	2	difference	difference	NOUN
ajfa-5901	178	3	between	between	ADP
ajfa-5901	178	4	determination	determination	NOUN
ajfa-5901	178	5	coefficient	coefficient	NOUN
ajfa-5901	178	6	and	and	CCONJ
ajfa-5901	178	7	modified	modify	VERB
ajfa-5901	178	8	determination	determination	NOUN
ajfa-5901	178	9	coefficient	coefficient	NOUN
ajfa-5901	178	10	is	be	AUX
ajfa-5901	178	11	a	a	DET
ajfa-5901	178	12	proof	proof	NOUN
ajfa-5901	178	13	for	for	ADP
ajfa-5901	178	14	this	this	DET
ajfa-5901	178	15	claim	claim	NOUN
ajfa-5901	178	16	.	.	PUNCT
ajfa-5901	179	1	general	general	ADJ
ajfa-5901	179	2	linear	linear	PROPN
ajfa-5901	179	3	model	model	NOUN
ajfa-5901	179	4	(	(	PUNCT
ajfa-5901	179	5	glm	glm	PROPN
ajfa-5901	179	6	)	)	PUNCT
ajfa-5901	179	7	with	with	ADP
ajfa-5901	179	8	two	two	NUM
ajfa-5901	179	9	-	-	PUNCT
ajfa-5901	179	10	factor	factor	NOUN
ajfa-5901	179	11	mutual	mutual	ADJ
ajfa-5901	179	12	effects	effect	NOUN
ajfa-5901	179	13	after	after	ADP
ajfa-5901	179	14	removing	remove	VERB
ajfa-5901	179	15	unnecessary	unnecessary	ADJ
ajfa-5901	179	16	factors	factor	NOUN
ajfa-5901	179	17	statistics	statistic	NOUN
ajfa-5901	179	18	of	of	ADP
ajfa-5901	179	19	general	general	ADJ
ajfa-5901	179	20	linear	linear	PROPN
ajfa-5901	179	21	model	model	NOUN
ajfa-5901	179	22	correlation	correlation	NOUN
ajfa-5901	179	23	coefficient	coefficient	NOUN
ajfa-5901	179	24	0.170275	0.170275	NUM
ajfa-5901	179	25	square	square	NOUN
ajfa-5901	179	26	of	of	ADP
ajfa-5901	179	27	multiple	multiple	ADJ
ajfa-5901	179	28	correlation	correlation	NOUN
ajfa-5901	179	29	coefficient	coefficient	NOUN
ajfa-5901	179	30	0.028994	0.028994	NUM
ajfa-5901	179	31	square	square	NOUN
ajfa-5901	179	32	of	of	ADP
ajfa-5901	179	33	modified	modify	VERB
ajfa-5901	179	34	multiple	multiple	ADJ
ajfa-5901	179	35	correlation	correlation	NOUN
ajfa-5901	179	36	coefficient	coefficient	NOUN
ajfa-5901	179	37	0.018477	0.018477	NUM
ajfa-5901	179	38	number	number	NOUN
ajfa-5901	179	39	of	of	ADP
ajfa-5901	179	40	observations	observation	NOUN
ajfa-5901	179	41	561	561	NUM
ajfa-5901	179	42	covariance	covariance	NOUN
ajfa-5901	179	43	analysis	analysis	NOUN
ajfa-5901	179	44	:	:	PUNCT
ajfa-5901	179	45	sum	sum	NOUN
ajfa-5901	179	46	of	of	ADP
ajfa-5901	179	47	squares	square	NOUN
ajfa-5901	180	1	f.d	f.d	PROPN
ajfa-5901	180	2	average	average	NOUN
ajfa-5901	180	3	of	of	ADP
ajfa-5901	180	4	squares	square	NOUN
ajfa-5901	180	5	f	f	X
ajfa-5901	180	6	-	-	PUNCT
ajfa-5901	180	7	statistic	statistic	ADJ
ajfa-5901	180	8	p	p	ADJ
ajfa-5901	180	9	-	-	PUNCT
ajfa-5901	180	10	value	value	NOUN
ajfa-5901	180	11	model	model	NOUN
ajfa-5901	180	12	26.45308	26.45308	NUM
ajfa-5901	180	13	7	7	NUM
ajfa-5901	180	14	3.779011	3.779011	NUM
ajfa-5901	180	15	2.363149	2.363149	NUM
ajfa-5901	180	16	0.021917	0.021917	NUM
ajfa-5901	180	17	error	error	NOUN
ajfa-5901	180	18	885.9247	885.9247	NUM
ajfa-5901	180	19	554	554	NUM
ajfa-5901	180	20	1.599142	1.599142	NUM
ajfa-5901	180	21	total	total	NOUN
ajfa-5901	180	22	912.3778	912.3778	NUM
ajfa-5901	181	1	561	561	NUM
ajfa-5901	181	2	asian	asian	ADJ
ajfa-5901	181	3	journal	journal	NOUN
ajfa-5901	181	4	of	of	ADP
ajfa-5901	181	5	finance	finance	PROPN
ajfa-5901	181	6	&	&	CCONJ
ajfa-5901	181	7	accounting	accounting	PROPN
ajfa-5901	181	8	issn	issn	PROPN
ajfa-5901	181	9	1946	1946	NUM
ajfa-5901	181	10	-	-	PUNCT
ajfa-5901	181	11	052x	052x	PROPN
ajfa-5901	181	12	2014	2014	NUM
ajfa-5901	181	13	,	,	PUNCT
ajfa-5901	181	14	vol	vol	NOUN
ajfa-5901	181	15	.	.	PROPN
ajfa-5901	181	16	6	6	NUM
ajfa-5901	181	17	,	,	PUNCT
ajfa-5901	181	18	no	no	INTJ
ajfa-5901	181	19	.	.	NOUN
ajfa-5901	181	20	2	2	NUM
ajfa-5901	181	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	181	22	139	139	NUM
ajfa-5901	181	23	examine	examine	NOUN
ajfa-5901	181	24	of	of	ADP
ajfa-5901	181	25	factors	factor	NOUN
ajfa-5901	181	26	:	:	PUNCT
ajfa-5901	181	27	sum	sum	NOUN
ajfa-5901	181	28	of	of	ADP
ajfa-5901	181	29	squares	square	NOUN
ajfa-5901	181	30	d.f	d.f	PROPN
ajfa-5901	181	31	average	average	NOUN
ajfa-5901	181	32	of	of	ADP
ajfa-5901	181	33	squares	square	NOUN
ajfa-5901	181	34	f	f	X
ajfa-5901	181	35	-	-	PUNCT
ajfa-5901	181	36	statistic	statistic	ADJ
ajfa-5901	181	37	p	p	ADJ
ajfa-5901	181	38	-	-	PUNCT
ajfa-5901	181	39	value	value	NOUN
ajfa-5901	181	40	firm	firm	ADJ
ajfa-5901	181	41	size	size	NOUN
ajfa-5901	181	42	1474.358	1474.358	NUM
ajfa-5901	181	43	1	1	NUM
ajfa-5901	181	44	1474.358	1474.358	NUM
ajfa-5901	181	45	921.9682	921.9682	NUM
ajfa-5901	181	46	0.000	0.000	NUM
ajfa-5901	181	47	firm	firm	ADJ
ajfa-5901	181	48	age	age	NOUN
ajfa-5901	181	49	27.88639	27.88639	NUM
ajfa-5901	181	50	1	1	NUM
ajfa-5901	181	51	27.88639	27.88639	NUM
ajfa-5901	181	52	17.43834	17.43834	NUM
ajfa-5901	181	53	0.000	0.000	NUM
ajfa-5901	181	54	industry	industry	NOUN
ajfa-5901	181	55	type*firm	type*firm	NOUN
ajfa-5901	181	56	age	age	NOUN
ajfa-5901	181	57	24.37733	24.37733	NUM
ajfa-5901	181	58	4	4	NUM
ajfa-5901	181	59	6.094332	6.094332	NUM
ajfa-5901	181	60	3.811001	3.811001	NUM
ajfa-5901	181	61	0.005	0.005	NUM
ajfa-5901	181	62	firm	firm	ADJ
ajfa-5901	181	63	size*firm	size*firm	NOUN
ajfa-5901	181	64	age	age	NOUN
ajfa-5901	181	65	27.73935	27.73935	NUM
ajfa-5901	181	66	1	1	NUM
ajfa-5901	181	67	27.73935	27.73935	NUM
ajfa-5901	181	68	17.34639	17.34639	NUM
ajfa-5901	181	69	0.000	0.000	NUM
ajfa-5901	181	70	after	after	ADP
ajfa-5901	181	71	removing	remove	VERB
ajfa-5901	181	72	unnecessary	unnecessary	ADJ
ajfa-5901	181	73	variables	variable	NOUN
ajfa-5901	181	74	and	and	CCONJ
ajfa-5901	181	75	constant	constant	ADJ
ajfa-5901	181	76	value	value	NOUN
ajfa-5901	181	77	in	in	ADP
ajfa-5901	181	78	the	the	DET
ajfa-5901	181	79	previous	previous	ADJ
ajfa-5901	181	80	model	model	NOUN
ajfa-5901	181	81	,	,	PUNCT
ajfa-5901	181	82	the	the	DET
ajfa-5901	181	83	following	follow	VERB
ajfa-5901	181	84	model	model	NOUN
ajfa-5901	181	85	would	would	AUX
ajfa-5901	181	86	be	be	AUX
ajfa-5901	181	87	resulted	result	VERB
ajfa-5901	181	88	:	:	PUNCT
ajfa-5901	181	89	y=	y=	NUM
ajfa-5901	182	1	where	where	SCONJ
ajfa-5901	182	2	:	:	PUNCT
ajfa-5901	182	3	=	=	SYM
ajfa-5901	182	4	the	the	DET
ajfa-5901	182	5	firm	firm	ADJ
ajfa-5901	182	6	size	size	NOUN
ajfa-5901	182	7	;	;	PUNCT
ajfa-5901	182	8	=	=	SYM
ajfa-5901	182	9	the	the	DET
ajfa-5901	182	10	firm	firm	ADJ
ajfa-5901	182	11	age	age	NOUN
ajfa-5901	182	12	;	;	PUNCT
ajfa-5901	182	13	(	(	PUNCT
ajfa-5901	182	14	)	)	PUNCT
ajfa-5901	182	15	=	=	SYM
ajfa-5901	182	16	the	the	DET
ajfa-5901	182	17	firm	firm	ADJ
ajfa-5901	182	18	size	size	NOUN
ajfa-5901	182	19	×	×	NOUN
ajfa-5901	182	20	firm	firm	NOUN
ajfa-5901	182	21	age	age	NOUN
ajfa-5901	182	22	;	;	PUNCT
ajfa-5901	182	23	and	and	CCONJ
ajfa-5901	182	24	(	(	PUNCT
ajfa-5901	182	25	)	)	PUNCT
ajfa-5901	182	26	is	be	AUX
ajfa-5901	182	27	industry	industry	NOUN
ajfa-5901	182	28	type	type	NOUN
ajfa-5901	182	29	×	×	NOUN
ajfa-5901	182	30	firm	firm	NOUN
ajfa-5901	182	31	age	age	NOUN
ajfa-5901	182	32	.	.	PUNCT
ajfa-5901	183	1	according	accord	VERB
ajfa-5901	183	2	to	to	ADP
ajfa-5901	183	3	the	the	DET
ajfa-5901	183	4	model	model	NOUN
ajfa-5901	183	5	,	,	PUNCT
ajfa-5901	183	6	the	the	DET
ajfa-5901	183	7	firm	firm	ADJ
ajfa-5901	183	8	size	size	NOUN
ajfa-5901	183	9	and	and	CCONJ
ajfa-5901	183	10	firm	firm	ADJ
ajfa-5901	183	11	age	age	NOUN
ajfa-5901	183	12	factors	factor	NOUN
ajfa-5901	183	13	,	,	PUNCT
ajfa-5901	183	14	which	which	PRON
ajfa-5901	183	15	are	be	AUX
ajfa-5901	183	16	present	present	ADJ
ajfa-5901	183	17	in	in	ADP
ajfa-5901	183	18	the	the	DET
ajfa-5901	183	19	model	model	NOUN
ajfa-5901	183	20	independently	independently	ADV
ajfa-5901	183	21	and	and	CCONJ
ajfa-5901	183	22	simultaneously	simultaneously	ADV
ajfa-5901	183	23	,	,	PUNCT
ajfa-5901	183	24	have	have	VERB
ajfa-5901	183	25	impact	impact	NOUN
ajfa-5901	183	26	on	on	ADP
ajfa-5901	183	27	abnormal	abnormal	ADJ
ajfa-5901	183	28	error	error	NOUN
ajfa-5901	183	29	of	of	ADP
ajfa-5901	183	30	earnings	earning	NOUN
ajfa-5901	183	31	,	,	PUNCT
ajfa-5901	183	32	but	but	CCONJ
ajfa-5901	183	33	industry	industry	NOUN
ajfa-5901	183	34	type	type	NOUN
ajfa-5901	183	35	exert	exert	VERB
ajfa-5901	183	36	its	its	PRON
ajfa-5901	183	37	effect	effect	NOUN
ajfa-5901	183	38	just	just	ADV
ajfa-5901	183	39	through	through	ADP
ajfa-5901	183	40	the	the	DET
ajfa-5901	183	41	firm	firm	ADJ
ajfa-5901	183	42	age	age	NOUN
ajfa-5901	183	43	.	.	PUNCT
ajfa-5901	184	1	5	5	X
ajfa-5901	184	2	.	.	X
ajfa-5901	184	3	conclusion	conclusion	NOUN
ajfa-5901	184	4	summary	summary	NOUN
ajfa-5901	184	5	of	of	ADP
ajfa-5901	184	6	the	the	DET
ajfa-5901	184	7	results	result	NOUN
ajfa-5901	184	8	of	of	ADP
ajfa-5901	184	9	hypothesis	hypothesis	NOUN
ajfa-5901	184	10	examinations	examination	NOUN
ajfa-5901	184	11	is	be	AUX
ajfa-5901	184	12	shown	show	VERB
ajfa-5901	184	13	in	in	ADP
ajfa-5901	184	14	bellow	bellow	ADJ
ajfa-5901	184	15	:	:	PUNCT
ajfa-5901	184	16	asian	asian	ADJ
ajfa-5901	184	17	journal	journal	NOUN
ajfa-5901	184	18	of	of	ADP
ajfa-5901	184	19	finance	finance	PROPN
ajfa-5901	184	20	&	&	CCONJ
ajfa-5901	184	21	accounting	accounting	PROPN
ajfa-5901	184	22	issn	issn	PROPN
ajfa-5901	184	23	1946	1946	NUM
ajfa-5901	184	24	-	-	PUNCT
ajfa-5901	184	25	052x	052x	PROPN
ajfa-5901	184	26	2014	2014	NUM
ajfa-5901	184	27	,	,	PUNCT
ajfa-5901	184	28	vol	vol	NOUN
ajfa-5901	184	29	.	.	PROPN
ajfa-5901	184	30	6	6	NUM
ajfa-5901	184	31	,	,	PUNCT
ajfa-5901	184	32	no	no	INTJ
ajfa-5901	184	33	.	.	NOUN
ajfa-5901	184	34	2	2	NUM
ajfa-5901	184	35	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-5901	184	36	140	140	NUM
ajfa-5901	184	37	hypotheses	hypothesis	NOUN
ajfa-5901	184	38	year	year	NOUN
ajfa-5901	184	39	correlation	correlation	NOUN
ajfa-5901	184	40	meaningfulness	meaningfulness	NOUN
ajfa-5901	184	41	of	of	ADP
ajfa-5901	184	42	relation	relation	NOUN
ajfa-5901	184	43	the	the	DET
ajfa-5901	184	44	first	first	ADJ
ajfa-5901	184	45	hypothesis	hypothesis	NOUN
ajfa-5901	184	46	industry	industry	NOUN
ajfa-5901	184	47	type	type	NOUN
ajfa-5901	184	48	and	and	CCONJ
ajfa-5901	184	49	abnormal	abnormal	ADJ
ajfa-5901	184	50	error	error	NOUN
ajfa-5901	184	51	of	of	ADP
ajfa-5901	184	52	earnings	earning	NOUN
ajfa-5901	184	53	forecast	forecast	NOUN
ajfa-5901	184	54	confirmed	confirm	VERB
ajfa-5901	184	55	the	the	DET
ajfa-5901	184	56	second	second	ADJ
ajfa-5901	184	57	hypothesis	hypothesis	NOUN
ajfa-5901	184	58	firm	firm	NOUN
ajfa-5901	184	59	size	size	NOUN
ajfa-5901	184	60	and	and	CCONJ
ajfa-5901	184	61	abnormal	abnormal	ADJ
ajfa-5901	184	62	error	error	NOUN
ajfa-5901	184	63	of	of	ADP
ajfa-5901	184	64	earnings	earning	NOUN
ajfa-5901	184	65	forecast	forecast	NOUN
ajfa-5901	184	66	not	not	PART
ajfa-5901	184	67	confirmed	confirm	VERB
ajfa-5901	184	68	firm	firm	ADJ
ajfa-5901	184	69	size	size	NOUN
ajfa-5901	184	70	and	and	CCONJ
ajfa-5901	184	71	abnormal	abnormal	ADJ
ajfa-5901	184	72	error	error	NOUN
ajfa-5901	184	73	of	of	ADP
ajfa-5901	184	74	earnings	earning	NOUN
ajfa-5901	184	75	forecast	forecast	NOUN
ajfa-5901	184	76	2010	2010	NUM
ajfa-5901	184	77	reversed	reverse	VERB
ajfa-5901	184	78	not	not	PART
ajfa-5901	184	79	confirmed	confirm	VERB
ajfa-5901	184	80	firm	firm	ADJ
ajfa-5901	184	81	size	size	NOUN
ajfa-5901	184	82	and	and	CCONJ
ajfa-5901	184	83	abnormal	abnormal	ADJ
ajfa-5901	184	84	error	error	NOUN
ajfa-5901	184	85	of	of	ADP
ajfa-5901	184	86	earnings	earning	NOUN
ajfa-5901	184	87	forecast	forecast	NOUN
ajfa-5901	184	88	2011	2011	NUM
ajfa-5901	184	89	direct	direct	ADJ
ajfa-5901	184	90	not	not	PART
ajfa-5901	184	91	confirmed	confirm	VERB
ajfa-5901	184	92	firm	firm	ADJ
ajfa-5901	184	93	size	size	NOUN
ajfa-5901	184	94	and	and	CCONJ
ajfa-5901	184	95	abnormal	abnormal	ADJ
ajfa-5901	184	96	error	error	NOUN
ajfa-5901	184	97	of	of	ADP
ajfa-5901	184	98	earnings	earning	NOUN
ajfa-5901	184	99	forecast	forecast	NOUN
ajfa-5901	184	100	2012	2012	NUM
ajfa-5901	184	101	direct	direct	ADJ
ajfa-5901	184	102	not	not	PART
ajfa-5901	184	103	confirmed	confirm	VERB
ajfa-5901	184	104	firm	firm	ADJ
ajfa-5901	184	105	size	size	NOUN
ajfa-5901	184	106	and	and	CCONJ
ajfa-5901	184	107	abnormal	abnormal	ADJ
ajfa-5901	184	108	error	error	NOUN
ajfa-5901	184	109	of	of	ADP
ajfa-5901	184	110	earnings	earning	NOUN
ajfa-5901	184	111	forecast	forecast	NOUN
ajfa-5901	184	112	2013	2013	NUM
ajfa-5901	184	113	direct	direct	ADJ
ajfa-5901	184	114	not	not	PART
ajfa-5901	184	115	confirmed	confirm	VERB
ajfa-5901	184	116	the	the	DET
ajfa-5901	184	117	third	third	ADJ
ajfa-5901	184	118	hypothesis	hypothesis	NOUN
ajfa-5901	184	119	firm	firm	NOUN
ajfa-5901	184	120	age	age	NOUN
ajfa-5901	184	121	and	and	CCONJ
ajfa-5901	184	122	abnormal	abnormal	ADJ
ajfa-5901	184	123	error	error	NOUN
ajfa-5901	184	124	of	of	ADP
ajfa-5901	184	125	earnings	earning	NOUN
ajfa-5901	184	126	forecast	forecast	NOUN
ajfa-5901	184	127	not	not	PART
ajfa-5901	184	128	confirmed	confirm	VERB
ajfa-5901	184	129	firm	firm	ADJ
ajfa-5901	184	130	age	age	NOUN
ajfa-5901	184	131	and	and	CCONJ
ajfa-5901	184	132	abnormal	abnormal	ADJ
ajfa-5901	184	133	error	error	NOUN
ajfa-5901	184	134	of	of	ADP
ajfa-5901	184	135	earnings	earning	NOUN
ajfa-5901	184	136	forecast	forecast	NOUN
ajfa-5901	184	137	2010	2010	NUM
ajfa-5901	184	138	direct	direct	ADJ
ajfa-5901	184	139	not	not	PART
ajfa-5901	184	140	confirmed	confirm	VERB
ajfa-5901	184	141	firm	firm	ADJ
ajfa-5901	184	142	age	age	NOUN
ajfa-5901	184	143	and	and	CCONJ
ajfa-5901	184	144	abnormal	abnormal	ADJ
ajfa-5901	184	145	error	error	NOUN
ajfa-5901	184	146	of	of	ADP
ajfa-5901	184	147	earnings	earning	NOUN
ajfa-5901	184	148	forecast	forecast	NOUN
ajfa-5901	184	149	2011	2011	NUM
ajfa-5901	184	150	reversed	reverse	VERB
ajfa-5901	184	151	not	not	PART
ajfa-5901	184	152	confirmed	confirm	VERB
ajfa-5901	184	153	firm	firm	ADJ
ajfa-5901	184	154	age	age	NOUN
ajfa-5901	184	155	and	and	CCONJ
ajfa-5901	184	156	abnormal	abnormal	ADJ
ajfa-5901	184	157	error	error	NOUN
ajfa-5901	184	158	of	of	ADP
ajfa-5901	184	159	earnings	earning	NOUN
ajfa-5901	184	160	forecast	forecast	NOUN
ajfa-5901	184	161	2012	2012	NUM
ajfa-5901	184	162	reversed	reverse	VERB
ajfa-5901	184	163	not	not	PART
ajfa-5901	184	164	confirmed	confirm	VERB
ajfa-5901	184	165	firm	firm	ADJ
ajfa-5901	184	166	age	age	NOUN
ajfa-5901	184	167	and	and	CCONJ
ajfa-5901	184	168	abnormal	abnormal	ADJ
ajfa-5901	184	169	error	error	NOUN
ajfa-5901	184	170	of	of	ADP
ajfa-5901	184	171	earnings	earning	NOUN
ajfa-5901	184	172	forecast	forecast	NOUN
ajfa-5901	184	173	2013	2013	NUM
ajfa-5901	184	174	reversed	reverse	VERB
ajfa-5901	184	175	not	not	PART
ajfa-5901	184	176	confirmed	confirm	VERB
ajfa-5901	184	177	the	the	DET
ajfa-5901	184	178	results	result	NOUN
ajfa-5901	184	179	of	of	ADP
ajfa-5901	184	180	this	this	DET
ajfa-5901	184	181	research	research	NOUN
ajfa-5901	184	182	indicate	indicate	VERB
ajfa-5901	184	183	there	there	PRON
ajfa-5901	184	184	is	be	VERB
ajfa-5901	184	185	a	a	DET
ajfa-5901	184	186	meaningful	meaningful	ADJ
ajfa-5901	184	187	relationship	relationship	NOUN
ajfa-5901	184	188	between	between	ADP
ajfa-5901	184	189	the	the	DET
ajfa-5901	184	190	type	type	NOUN
ajfa-5901	184	191	of	of	ADP
ajfa-5901	184	192	industry	industry	NOUN
ajfa-5901	184	193	,	,	PUNCT
ajfa-5901	184	194	and	and	CCONJ
ajfa-5901	184	195	the	the	DET
ajfa-5901	184	196	effective	effective	ADJ
ajfa-5901	184	197	factors	factor	NOUN
ajfa-5901	184	198	in	in	ADP
ajfa-5901	184	199	abnormal	abnormal	ADJ
ajfa-5901	184	200	error	error	NOUN
ajfa-5901	184	201	of	of	ADP
ajfa-5901	184	202	earnings	earning	NOUN
ajfa-5901	184	203	forecast	forecast	NOUN
ajfa-5901	184	204	.	.	PUNCT
ajfa-5901	185	1	the	the	DET
ajfa-5901	185	2	mining	mining	NOUN
ajfa-5901	185	3	,	,	PUNCT
ajfa-5901	185	4	chemical	chemical	NOUN
ajfa-5901	185	5	materials	material	NOUN
ajfa-5901	185	6	,	,	PUNCT
ajfa-5901	185	7	petrochemical	petrochemical	NOUN
ajfa-5901	185	8	and	and	CCONJ
ajfa-5901	185	9	pharmaceutical	pharmaceutical	NOUN
ajfa-5901	185	10	industries	industry	NOUN
ajfa-5901	185	11	have	have	VERB
ajfa-5901	185	12	high	high	ADJ
ajfa-5901	185	13	abnormal	abnormal	ADJ
ajfa-5901	185	14	error	error	NOUN
ajfa-5901	185	15	of	of	ADP
ajfa-5901	185	16	earnings	earning	NOUN
ajfa-5901	185	17	forecast	forecast	NOUN
ajfa-5901	185	18	,	,	PUNCT
ajfa-5901	185	19	while	while	SCONJ
ajfa-5901	185	20	metal	metal	NOUN
ajfa-5901	185	21	industries	industry	NOUN
ajfa-5901	185	22	,	,	PUNCT
ajfa-5901	185	23	agriculture	agriculture	NOUN
ajfa-5901	185	24	,	,	PUNCT
ajfa-5901	185	25	and	and	CCONJ
ajfa-5901	185	26	animal	animal	NOUN
ajfa-5901	185	27	husbandry	husbandry	NOUN
ajfa-5901	185	28	have	have	VERB
ajfa-5901	185	29	low	low	ADJ
ajfa-5901	185	30	abnormal	abnormal	ADJ
ajfa-5901	185	31	error	error	NOUN
ajfa-5901	185	32	of	of	ADP
ajfa-5901	185	33	earnings	earning	NOUN
ajfa-5901	185	34	forecast	forecast	NOUN
ajfa-5901	185	35	.	.	PUNCT
ajfa-5901	186	1	also	also	ADV
ajfa-5901	186	2	we	we	PRON
ajfa-5901	186	3	find	find	VERB
ajfa-5901	186	4	in	in	ADP
ajfa-5901	186	5	this	this	DET
ajfa-5901	186	6	research	research	NOUN
ajfa-5901	186	7	that	that	SCONJ
ajfa-5901	186	8	there	there	PRON
ajfa-5901	186	9	is	be	VERB
ajfa-5901	186	10	a	a	DET
ajfa-5901	186	11	meaningful	meaningful	ADJ
ajfa-5901	186	12	relation	relation	NOUN
ajfa-5901	186	13	between	between	ADP
ajfa-5901	186	14	the	the	DET
ajfa-5901	186	15	firm	firm	ADJ
ajfa-5901	186	16	size	size	NOUN
ajfa-5901	186	17	,	,	PUNCT
ajfa-5901	186	18	and	and	CCONJ
ajfa-5901	186	19	the	the	DET
ajfa-5901	186	20	firm	firm	ADJ
ajfa-5901	186	21	age	age	NOUN
ajfa-5901	186	22	in	in	ADP
ajfa-5901	186	23	stock	stock	NOUN
ajfa-5901	186	24	exchange	exchange	NOUN
ajfa-5901	186	25	.	.	PUNCT
ajfa-5901	187	1	references	reference	NOUN
ajfa-5901	187	2	bahramian.m	bahramian.m	NOUN
ajfa-5901	187	3	.	.	PUNCT
ajfa-5901	188	1	(	(	PUNCT
ajfa-5901	188	2	2007	2007	NUM
ajfa-5901	188	3	)	)	PUNCT
ajfa-5901	188	4	.	.	PUNCT
ajfa-5901	189	1	inaccuracy	inaccuracy	NOUN
ajfa-5901	189	2	of	of	ADP
ajfa-5901	189	3	forecasting	forecast	VERB
ajfa-5901	189	4	earnings	earning	NOUN
ajfa-5901	189	5	of	of	ADP
ajfa-5901	189	6	the	the	DET
ajfa-5901	189	7	companies	company	NOUN
ajfa-5901	189	8	in	in	ADP
ajfa-5901	189	9	the	the	DET
ajfa-5901	189	10	new	new	ADJ
ajfa-5901	189	11	issuing	issuing	NOUN
ajfa-5901	189	12	of	of	ADP
ajfa-5901	189	13	shares	share	NOUN
ajfa-5901	189	14	and	and	CCONJ
ajfa-5901	189	15	increase	increase	NOUN
ajfa-5901	189	16	of	of	ADP
ajfa-5901	189	17	capital	capital	NOUN
ajfa-5901	189	18	,	,	PUNCT
ajfa-5901	189	19	master	master	NOUN
ajfa-5901	189	20	thesis	thesis	NOUN
ajfa-5901	189	21	,	,	PUNCT
ajfa-5901	189	22	allame	allame	ADJ
ajfa-5901	189	23	tabatabaei	tabatabaei	PROPN
ajfa-5901	189	24	university	university	PROPN
ajfa-5901	189	25	.	.	PUNCT
ajfa-5901	190	1	ball.r.j	ball.r.j	PROPN
ajfa-5901	190	2	.	.	PUNCT
ajfa-5901	190	3	,	,	PUNCT
ajfa-5901	190	4	&	&	CCONJ
ajfa-5901	190	5	brown	brown	PROPN
ajfa-5901	190	6	.	.	PUNCT
ajfa-5901	191	1	(	(	PUNCT
ajfa-5901	191	2	1968	1968	NUM
ajfa-5901	191	3	)	)	PUNCT
ajfa-5901	191	4	.	.	PUNCT
ajfa-5901	192	1	an	an	DET
ajfa-5901	192	2	empirical	empirical	ADJ
ajfa-5901	192	3	evaluation	evaluation	NOUN
ajfa-5901	192	4	of	of	ADP
ajfa-5901	192	5	accounting	accounting	NOUN
ajfa-5901	192	6	income	income	NOUN
ajfa-5901	192	7	numbers	number	NOUN
ajfa-5901	192	8	.	.	PUNCT
ajfa-5901	193	1	journal	journal	NOUN
ajfa-5901	193	2	of	of	ADP
ajfa-5901	193	3	accounting	accounting	NOUN
ajfa-5901	193	4	research	research	NOUN
ajfa-5901	193	5	,	,	PUNCT
ajfa-5901	193	6	103	103	NUM
ajfa-5901	193	7	-	-	SYM
ajfa-5901	193	8	26	26	NUM
ajfa-5901	193	9	.	.	PUNCT
ajfa-5901	194	1	asian	asian	ADJ
ajfa-5901	194	2	journal	journal	PROPN
ajfa-5901	194	3	of	of	ADP
ajfa-5901	194	4	finance	finance	PROPN
ajfa-5901	194	5	&	&	CCONJ
ajfa-5901	194	6	accounting	accounting	PROPN
ajfa-5901	194	7	issn	issn	PROPN
ajfa-5901	194	8	1946	1946	NUM
ajfa-5901	194	9	-	-	PUNCT
ajfa-5901	194	10	052x	052x	PROPN
ajfa-5901	194	11	2014	2014	NUM
ajfa-5901	194	12	,	,	PUNCT
ajfa-5901	194	13	vol	vol	NOUN
ajfa-5901	194	14	.	.	PROPN
ajfa-5901	195	1	6	6	NUM
ajfa-5901	195	2	,	,	PUNCT
ajfa-5901	195	3	no	no	INTJ
ajfa-5901	195	4	.	.	NOUN
ajfa-5901	195	5	2	2	NUM
ajfa-5901	195	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-5901	195	7	141	141	NUM
ajfa-5901	195	8	beaver.w.h	beaver.w.h	ADJ
ajfa-5901	195	9	.	.	PUNCT
ajfa-5901	196	1	(	(	PUNCT
ajfa-5901	196	2	1968	1968	NUM
ajfa-5901	196	3	)	)	PUNCT
ajfa-5901	196	4	.	.	PUNCT
ajfa-5901	197	1	the	the	DET
ajfa-5901	197	2	information	information	NOUN
ajfa-5901	197	3	content	content	NOUN
ajfa-5901	197	4	of	of	ADP
ajfa-5901	197	5	annual	annual	ADJ
ajfa-5901	197	6	earnings	earning	NOUN
ajfa-5901	197	7	announcement	announcement	NOUN
ajfa-5901	197	8	.	.	PUNCT
ajfa-5901	198	1	journal	journal	NOUN
ajfa-5901	198	2	of	of	ADP
ajfa-5901	198	3	accounting	accounting	NOUN
ajfa-5901	198	4	research	research	NOUN
ajfa-5901	198	5	,	,	PUNCT
ajfa-5901	198	6	67	67	NUM
ajfa-5901	198	7	-	-	SYM
ajfa-5901	198	8	92	92	NUM
ajfa-5901	198	9	.	.	PUNCT
ajfa-5901	199	1	h.khaleghi	h.khaleghi	PROPN
ajfa-5901	199	2	moghaddam	moghaddam	NOUN
ajfa-5901	199	3	.	.	PUNCT
ajfa-5901	200	1	(	(	PUNCT
ajfa-5901	200	2	1999	1999	NUM
ajfa-5901	200	3	)	)	PUNCT
ajfa-5901	200	4	.	.	PUNCT
ajfa-5901	201	1	the	the	DET
ajfa-5901	201	2	accuracy	accuracy	NOUN
ajfa-5901	201	3	of	of	ADP
ajfa-5901	201	4	profit	profit	NOUN
ajfa-5901	201	5	forecasts	forecast	NOUN
ajfa-5901	201	6	of	of	ADP
ajfa-5901	201	7	firms	firm	NOUN
ajfa-5901	201	8	,	,	PUNCT
ajfa-5901	201	9	phd	phd	NOUN
ajfa-5901	201	10	dissertation	dissertation	NOUN
ajfa-5901	201	11	,	,	PUNCT
ajfa-5901	201	12	tehran	tehran	PROPN
ajfa-5901	201	13	university	university	PROPN
ajfa-5901	201	14	.	.	PUNCT
ajfa-5901	202	1	j.m.patell	j.m.patell	PROPN
ajfa-5901	202	2	.	.	PUNCT
ajfa-5901	203	1	(	(	PUNCT
ajfa-5901	203	2	1976	1976	NUM
ajfa-5901	203	3	)	)	PUNCT
ajfa-5901	203	4	.	.	PUNCT
ajfa-5901	204	1	corporate	corporate	ADJ
ajfa-5901	204	2	forecasts	forecast	NOUN
ajfa-5901	204	3	of	of	ADP
ajfa-5901	204	4	earnings	earning	NOUN
ajfa-5901	204	5	per	per	ADP
ajfa-5901	204	6	share	share	NOUN
ajfa-5901	204	7	and	and	CCONJ
ajfa-5901	204	8	stock	stock	NOUN
ajfa-5901	204	9	price	price	NOUN
ajfa-5901	204	10	behavior	behavior	NOUN
ajfa-5901	204	11	:	:	PUNCT
ajfa-5901	204	12	empirical	empirical	ADJ
ajfa-5901	204	13	tests	test	NOUN
ajfa-5901	204	14	.	.	PUNCT
ajfa-5901	205	1	journal	journal	NOUN
ajfa-5901	205	2	of	of	ADP
ajfa-5901	205	3	accounting	accounting	NOUN
ajfa-5901	205	4	research	research	NOUN
ajfa-5901	205	5	,	,	PUNCT
ajfa-5901	205	6	246	246	NUM
ajfa-5901	205	7	-	-	SYM
ajfa-5901	205	8	76	76	NUM
ajfa-5901	205	9	.	.	PUNCT
ajfa-5901	206	1	jahankhani.a	jahankhani.a	NOUN
ajfa-5901	206	2	.	.	PROPN
ajfa-5901	206	3	,	,	PUNCT
ajfa-5901	206	4	&	&	CCONJ
ajfa-5901	206	5	saffarian.a	saffarian.a	PROPN
ajfa-5901	206	6	.	.	PUNCT
ajfa-5901	207	1	(	(	PUNCT
ajfa-5901	207	2	2003	2003	NUM
ajfa-5901	207	3	)	)	PUNCT
ajfa-5901	207	4	.	.	PUNCT
ajfa-5901	208	1	the	the	DET
ajfa-5901	208	2	stock	stock	NOUN
ajfa-5901	208	3	market	market	NOUN
ajfa-5901	208	4	reaction	reaction	NOUN
ajfa-5901	208	5	to	to	ADP
ajfa-5901	208	6	the	the	DET
ajfa-5901	208	7	announcement	announcement	NOUN
ajfa-5901	208	8	estimated	estimate	VERB
ajfa-5901	208	9	earnings	earning	NOUN
ajfa-5901	208	10	per	per	ADP
ajfa-5901	208	11	share	share	NOUN
ajfa-5901	208	12	in	in	ADP
ajfa-5901	208	13	tse	tse	PROPN
ajfa-5901	208	14	,	,	PUNCT
ajfa-5901	208	15	financial	financial	ADJ
ajfa-5901	208	16	researches	research	NOUN
ajfa-5901	208	17	,	,	PUNCT
ajfa-5901	208	18	no	no	INTJ
ajfa-5901	208	19	.	.	NOUN
ajfa-5901	208	20	16	16	NUM
ajfa-5901	208	21	.	.	PUNCT
ajfa-5901	209	1	m.firth	m.firth	AUX
ajfa-5901	209	2	.	.	PUNCT
ajfa-5901	210	1	(	(	PUNCT
ajfa-5901	210	2	1998	1998	NUM
ajfa-5901	210	3	)	)	PUNCT
ajfa-5901	210	4	.	.	PUNCT
ajfa-5901	211	1	ipo	ipo	NOUN
ajfa-5901	211	2	profit	profit	NOUN
ajfa-5901	211	3	forecasts	forecast	NOUN
ajfa-5901	211	4	and	and	CCONJ
ajfa-5901	211	5	their	their	PRON
ajfa-5901	211	6	role	role	NOUN
ajfa-5901	211	7	in	in	ADP
ajfa-5901	211	8	signaling	signal	VERB
ajfa-5901	211	9	firm	firm	ADJ
ajfa-5901	211	10	value	value	NOUN
ajfa-5901	211	11	and	and	CCONJ
ajfa-5901	211	12	explaining	explain	VERB
ajfa-5901	211	13	post	post	ADJ
ajfa-5901	211	14	-	-	ADJ
ajfa-5901	211	15	listing	listing	ADJ
ajfa-5901	211	16	returns	return	NOUN
ajfa-5901	211	17	.	.	PUNCT
ajfa-5901	212	1	applied	apply	VERB
ajfa-5901	212	2	financial	financial	ADJ
ajfa-5901	212	3	economics	economic	NOUN
ajfa-5901	212	4	,	,	PUNCT
ajfa-5901	212	5	29	29	NUM
ajfa-5901	212	6	-	-	SYM
ajfa-5901	212	7	39	39	NUM
ajfa-5901	212	8	.	.	PUNCT
ajfa-5901	213	1	r.lonkain	r.lonkain	NOUN
ajfa-5901	213	2	,	,	PUNCT
ajfa-5901	213	3	&	&	CCONJ
ajfa-5901	213	4	m.firth	m.firth	NOUN
ajfa-5901	213	5	.	.	PUNCT
ajfa-5901	214	1	(	(	PUNCT
ajfa-5901	214	2	2005	2005	NUM
ajfa-5901	214	3	)	)	PUNCT
ajfa-5901	214	4	.	.	PUNCT
ajfa-5901	215	1	the	the	DET
ajfa-5901	215	2	accuracy	accuracy	NOUN
ajfa-5901	215	3	of	of	ADP
ajfa-5901	215	4	ipo	ipo	NOUN
ajfa-5901	215	5	earning	earn	VERB
ajfa-5901	215	6	forecasts	forecast	NOUN
ajfa-5901	215	7	in	in	ADP
ajfa-5901	215	8	thailand	thailand	PROPN
ajfa-5901	215	9	and	and	CCONJ
ajfa-5901	215	10	their	their	PRON
ajfa-5901	215	11	relationships	relationship	NOUN
ajfa-5901	215	12	with	with	ADP
ajfa-5901	215	13	stock	stock	NOUN
ajfa-5901	215	14	market	market	NOUN
ajfa-5901	215	15	valuation	valuation	NOUN
ajfa-5901	215	16	.	.	PUNCT
ajfa-5901	216	1	accounting	accounting	NOUN
ajfa-5901	216	2	and	and	CCONJ
ajfa-5901	216	3	business	business	NOUN
ajfa-5901	216	4	research	research	NOUN
ajfa-5901	216	5	,	,	PUNCT
ajfa-5901	216	6	256	256	NUM
ajfa-5901	216	7	-	-	SYM
ajfa-5901	216	8	69	69	NUM
ajfa-5901	216	9	w.ruland	w.ruland	NOUN
ajfa-5901	216	10	.	.	PUNCT
ajfa-5901	217	1	(	(	PUNCT
ajfa-5901	217	2	1978	1978	NUM
ajfa-5901	217	3	)	)	PUNCT
ajfa-5901	217	4	.	.	PUNCT
ajfa-5901	218	1	the	the	DET
ajfa-5901	218	2	accuracy	accuracy	NOUN
ajfa-5901	218	3	of	of	ADP
ajfa-5901	218	4	forecasts	forecast	NOUN
ajfa-5901	218	5	by	by	ADP
ajfa-5901	218	6	management	management	NOUN
ajfa-5901	218	7	and	and	CCONJ
ajfa-5901	218	8	financial	financial	ADJ
ajfa-5901	218	9	analysts	analyst	NOUN
ajfa-5901	218	10	.	.	PUNCT
ajfa-5901	219	1	the	the	DET
ajfa-5901	219	2	accounting	accounting	NOUN
ajfa-5901	219	3	review	review	NOUN
ajfa-5901	219	4	,	,	PUNCT
ajfa-5901	219	5	2(2	2(2	NUM
ajfa-5901	219	6	)	)	PUNCT
ajfa-5901	219	7	,	,	PUNCT
ajfa-5901	219	8	440	440	NUM
ajfa-5901	219	9	.	.	PUNCT