id	sid	tid	token	lemma	pos
ajfa-6447	1	1	microsoft	microsoft	PROPN
ajfa-6447	1	2	word	word	NOUN
ajfa-6447	1	3	6447	6447	NUM
ajfa-6447	1	4	-	-	SYM
ajfa-6447	1	5	23021	23021	NUM
ajfa-6447	1	6	-	-	PUNCT
ajfa-6447	1	7	1	1	NUM
ajfa-6447	1	8	-	-	PUNCT
ajfa-6447	1	9	sm	sm	NOUN
ajfa-6447	1	10	-	-	PUNCT
ajfa-6447	1	11	writer2	writer2	VERB
ajfa-6447	1	12	-	-	ADJ
ajfa-6447	1	13	new	new	ADJ
ajfa-6447	1	14	asian	asian	ADJ
ajfa-6447	1	15	journal	journal	NOUN
ajfa-6447	1	16	of	of	ADP
ajfa-6447	1	17	finance	finance	PROPN
ajfa-6447	1	18	&	&	CCONJ
ajfa-6447	1	19	accounting	accounting	PROPN
ajfa-6447	1	20	issn	issn	PROPN
ajfa-6447	1	21	1946	1946	NUM
ajfa-6447	1	22	-	-	PUNCT
ajfa-6447	1	23	052x	052x	PROPN
ajfa-6447	1	24	2014	2014	NUM
ajfa-6447	1	25	,	,	PUNCT
ajfa-6447	1	26	vol	vol	NOUN
ajfa-6447	1	27	.	.	PROPN
ajfa-6447	1	28	6	6	NUM
ajfa-6447	1	29	,	,	PUNCT
ajfa-6447	1	30	no	no	INTJ
ajfa-6447	1	31	.	.	NOUN
ajfa-6447	1	32	2	2	NUM
ajfa-6447	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	1	34	451	451	NUM
ajfa-6447	1	35	evaluating	evaluate	VERB
ajfa-6447	1	36	earnings	earning	NOUN
ajfa-6447	1	37	management	management	NOUN
ajfa-6447	1	38	in	in	ADP
ajfa-6447	1	39	taiwan	taiwan	PROPN
ajfa-6447	1	40	’s	’s	PART
ajfa-6447	1	41	nonprofit	nonprofit	ADJ
ajfa-6447	1	42	hospitals	hospital	NOUN
ajfa-6447	1	43	using	use	VERB
ajfa-6447	1	44	cross	cross	ADJ
ajfa-6447	1	45	-	-	ADJ
ajfa-6447	1	46	sectional	sectional	ADJ
ajfa-6447	1	47	abnormal	abnormal	ADJ
ajfa-6447	1	48	items	item	NOUN
ajfa-6447	1	49	models	model	NOUN
ajfa-6447	1	50	zhen	zhen	PROPN
ajfa-6447	1	51	-	-	PUNCT
ajfa-6447	1	52	jia	jia	PROPN
ajfa-6447	1	53	liu1	liu1	PROPN
ajfa-6447	1	54	changzhou	changzhou	PROPN
ajfa-6447	1	55	university	university	PROPN
ajfa-6447	1	56	,	,	PUNCT
ajfa-6447	1	57	school	school	NOUN
ajfa-6447	1	58	of	of	ADP
ajfa-6447	1	59	business	business	NOUN
ajfa-6447	1	60	e	e	NOUN
ajfa-6447	1	61	-	-	NOUN
ajfa-6447	1	62	mail	mail	NOUN
ajfa-6447	1	63	:	:	PUNCT
ajfa-6447	1	64	2240328588@qq.com	2240328588@qq.com	NUM
ajfa-6447	1	65	received	receive	VERB
ajfa-6447	1	66	:	:	PUNCT
ajfa-6447	1	67	oct	oct	PROPN
ajfa-6447	1	68	.	.	PROPN
ajfa-6447	1	69	10	10	NUM
ajfa-6447	1	70	,	,	PUNCT
ajfa-6447	1	71	2014	2014	NUM
ajfa-6447	1	72	accepted	accept	VERB
ajfa-6447	1	73	:	:	PUNCT
ajfa-6447	1	74	dec	dec	PROPN
ajfa-6447	1	75	.	.	PROPN
ajfa-6447	1	76	10	10	NUM
ajfa-6447	1	77	,	,	PUNCT
ajfa-6447	1	78	2014	2014	NUM
ajfa-6447	1	79	published	publish	VERB
ajfa-6447	1	80	:	:	PUNCT
ajfa-6447	1	81	december	december	PROPN
ajfa-6447	1	82	10	10	NUM
ajfa-6447	1	83	,	,	PUNCT
ajfa-6447	1	84	2014	2014	NUM
ajfa-6447	1	85	doi:10.5296	doi:10.5296	NOUN
ajfa-6447	1	86	/	/	SYM
ajfa-6447	1	87	ajfa.v6i2.6447	ajfa.v6i2.6447	PUNCT
ajfa-6447	1	88	url	url	PROPN
ajfa-6447	1	89	:	:	PUNCT
ajfa-6447	1	90	http://dx.doi.org/10.5296/ajfa.v6i2.6447	http://dx.doi.org/10.5296/ajfa.v6i2.6447	X
ajfa-6447	1	91	abstract	abstract	ADJ
ajfa-6447	1	92	the	the	DET
ajfa-6447	1	93	purpose	purpose	NOUN
ajfa-6447	1	94	of	of	ADP
ajfa-6447	1	95	this	this	DET
ajfa-6447	1	96	paper	paper	NOUN
ajfa-6447	1	97	is	be	AUX
ajfa-6447	1	98	to	to	PART
ajfa-6447	1	99	examine	examine	VERB
ajfa-6447	1	100	whether	whether	SCONJ
ajfa-6447	1	101	earnings	earning	NOUN
ajfa-6447	1	102	management	management	NOUN
ajfa-6447	1	103	in	in	ADP
ajfa-6447	1	104	the	the	DET
ajfa-6447	1	105	non	non	ADJ
ajfa-6447	1	106	profit	profit	NOUN
ajfa-6447	1	107	hospitals	hospital	NOUN
ajfa-6447	1	108	of	of	ADP
ajfa-6447	1	109	taiwan	taiwan	PROPN
ajfa-6447	1	110	and	and	CCONJ
ajfa-6447	1	111	analyze	analyze	VERB
ajfa-6447	1	112	the	the	DET
ajfa-6447	1	113	earnings	earning	NOUN
ajfa-6447	1	114	management	management	NOUN
ajfa-6447	1	115	behavior	behavior	NOUN
ajfa-6447	1	116	.	.	PUNCT
ajfa-6447	2	1	we	we	PRON
ajfa-6447	2	2	developed	develop	VERB
ajfa-6447	2	3	and	and	CCONJ
ajfa-6447	2	4	tested	test	VERB
ajfa-6447	2	5	the	the	DET
ajfa-6447	2	6	standard	standard	ADJ
ajfa-6447	2	7	-	-	PUNCT
ajfa-6447	2	8	jones	jones	NOUN
ajfa-6447	2	9	,	,	PUNCT
ajfa-6447	2	10	modified	modify	VERB
ajfa-6447	2	11	-	-	PUNCT
ajfa-6447	2	12	jones	jones	NOUN
ajfa-6447	2	13	,	,	PUNCT
ajfa-6447	2	14	bd	bd	PROPN
ajfa-6447	2	15	(	(	PUNCT
ajfa-6447	2	16	abnormal	abnormal	ADJ
ajfa-6447	2	17	bad	bad	ADJ
ajfa-6447	2	18	debt	debt	NOUN
ajfa-6447	2	19	)	)	PUNCT
ajfa-6447	2	20	,	,	PUNCT
ajfa-6447	2	21	wca	wca	NOUN
ajfa-6447	2	22	(	(	PUNCT
ajfa-6447	2	23	abnormal	abnormal	ADJ
ajfa-6447	2	24	working	working	NOUN
ajfa-6447	2	25	capital	capital	NOUN
ajfa-6447	2	26	)	)	PUNCT
ajfa-6447	2	27	,	,	PUNCT
ajfa-6447	2	28	norr	norr	PROPN
ajfa-6447	2	29	(	(	PUNCT
ajfa-6447	2	30	abnormal	abnormal	ADJ
ajfa-6447	2	31	non	non	ADJ
ajfa-6447	2	32	-	-	ADJ
ajfa-6447	2	33	operating	operating	ADJ
ajfa-6447	2	34	or	or	CCONJ
ajfa-6447	2	35	non	non	ADJ
ajfa-6447	2	36	-	-	ADJ
ajfa-6447	2	37	revenue	revenue	ADJ
ajfa-6447	2	38	generating	generating	NOUN
ajfa-6447	2	39	activity	activity	NOUN
ajfa-6447	2	40	expenditure	expenditure	NOUN
ajfa-6447	2	41	)	)	PUNCT
ajfa-6447	2	42	,	,	PUNCT
ajfa-6447	2	43	and	and	CCONJ
ajfa-6447	2	44	ngsp	ngsp	NOUN
ajfa-6447	2	45	-	-	PUNCT
ajfa-6447	2	46	models	model	NOUN
ajfa-6447	2	47	(	(	PUNCT
ajfa-6447	2	48	abnormal	abnormal	ADJ
ajfa-6447	2	49	net	net	ADJ
ajfa-6447	2	50	gain	gain	NOUN
ajfa-6447	2	51	on	on	ADP
ajfa-6447	2	52	the	the	DET
ajfa-6447	2	53	sale	sale	NOUN
ajfa-6447	2	54	of	of	ADP
ajfa-6447	2	55	property	property	NOUN
ajfa-6447	2	56	)	)	PUNCT
ajfa-6447	2	57	to	to	PART
ajfa-6447	2	58	estimate	estimate	VERB
ajfa-6447	2	59	the	the	DET
ajfa-6447	2	60	amount	amount	NOUN
ajfa-6447	2	61	of	of	ADP
ajfa-6447	2	62	abnormal	abnormal	ADJ
ajfa-6447	2	63	accrual	accrual	ADJ
ajfa-6447	2	64	items	item	NOUN
ajfa-6447	2	65	or	or	CCONJ
ajfa-6447	2	66	abnormal	abnormal	ADJ
ajfa-6447	2	67	real	real	ADJ
ajfa-6447	2	68	items	item	NOUN
ajfa-6447	2	69	.	.	PUNCT
ajfa-6447	3	1	empirical	empirical	ADJ
ajfa-6447	3	2	evidence	evidence	NOUN
ajfa-6447	3	3	suggested	suggest	VERB
ajfa-6447	3	4	that	that	SCONJ
ajfa-6447	3	5	the	the	DET
ajfa-6447	3	6	bd	bd	PROPN
ajfa-6447	3	7	,	,	PUNCT
ajfa-6447	3	8	norr	norr	PROPN
ajfa-6447	3	9	and	and	CCONJ
ajfa-6447	3	10	ngsp	ngsp	NOUN
ajfa-6447	3	11	models	model	NOUN
ajfa-6447	3	12	may	may	AUX
ajfa-6447	3	13	be	be	AUX
ajfa-6447	3	14	used	use	VERB
ajfa-6447	3	15	to	to	PART
ajfa-6447	3	16	determine	determine	VERB
ajfa-6447	3	17	levels	level	NOUN
ajfa-6447	3	18	of	of	ADP
ajfa-6447	3	19	earnings	earning	NOUN
ajfa-6447	3	20	management	management	NOUN
ajfa-6447	3	21	.	.	PUNCT
ajfa-6447	4	1	thus	thus	ADV
ajfa-6447	4	2	,	,	PUNCT
ajfa-6447	4	3	these	these	DET
ajfa-6447	4	4	models	model	NOUN
ajfa-6447	4	5	are	be	AUX
ajfa-6447	4	6	ideal	ideal	ADJ
ajfa-6447	4	7	for	for	ADP
ajfa-6447	4	8	determining	determine	VERB
ajfa-6447	4	9	how	how	SCONJ
ajfa-6447	4	10	taiwan	taiwan	PROPN
ajfa-6447	4	11	’s	’s	PART
ajfa-6447	4	12	nonprofit	nonprofit	ADJ
ajfa-6447	4	13	hospitals	hospital	NOUN
ajfa-6447	4	14	manage	manage	VERB
ajfa-6447	4	15	their	their	PRON
ajfa-6447	4	16	earnings	earning	NOUN
ajfa-6447	4	17	.	.	PUNCT
ajfa-6447	5	1	keywords	keyword	NOUN
ajfa-6447	5	2	:	:	PUNCT
ajfa-6447	5	3	non	non	ADJ
ajfa-6447	5	4	-	-	ADJ
ajfa-6447	5	5	profit	profit	ADJ
ajfa-6447	5	6	organization	organization	NOUN
ajfa-6447	5	7	,	,	PUNCT
ajfa-6447	5	8	earnings	earning	NOUN
ajfa-6447	5	9	management	management	NOUN
ajfa-6447	5	10	,	,	PUNCT
ajfa-6447	5	11	hospitals	hospital	NOUN
ajfa-6447	5	12	,	,	PUNCT
ajfa-6447	5	13	taiwan	taiwan	PROPN
ajfa-6447	5	14	1changzhou	1changzhou	NUM
ajfa-6447	5	15	city	city	NOUN
ajfa-6447	5	16	,	,	PUNCT
ajfa-6447	5	17	jiangsu	jiangsu	PROPN
ajfa-6447	5	18	providence	providence	PROPN
ajfa-6447	5	19	,	,	PUNCT
ajfa-6447	5	20	china	china	PROPN
ajfa-6447	5	21	asian	asian	PROPN
ajfa-6447	5	22	journal	journal	PROPN
ajfa-6447	5	23	of	of	ADP
ajfa-6447	5	24	finance	finance	PROPN
ajfa-6447	5	25	&	&	CCONJ
ajfa-6447	5	26	accounting	accounting	PROPN
ajfa-6447	5	27	issn	issn	PROPN
ajfa-6447	5	28	1946	1946	NUM
ajfa-6447	5	29	-	-	PUNCT
ajfa-6447	5	30	052x	052x	PROPN
ajfa-6447	5	31	2014	2014	NUM
ajfa-6447	5	32	,	,	PUNCT
ajfa-6447	5	33	vol	vol	NOUN
ajfa-6447	5	34	.	.	PROPN
ajfa-6447	5	35	6	6	NUM
ajfa-6447	5	36	,	,	PUNCT
ajfa-6447	5	37	no	no	INTJ
ajfa-6447	5	38	.	.	NOUN
ajfa-6447	5	39	2	2	NUM
ajfa-6447	5	40	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	5	41	452	452	NUM
ajfa-6447	5	42	1	1	NUM
ajfa-6447	5	43	.	.	PUNCT
ajfa-6447	6	1	introduction	introduction	NOUN
ajfa-6447	6	2	non	non	ADJ
ajfa-6447	6	3	-	-	ADJ
ajfa-6447	6	4	profit	profit	ADJ
ajfa-6447	6	5	organizations	organization	NOUN
ajfa-6447	6	6	are	be	AUX
ajfa-6447	6	7	generally	generally	ADV
ajfa-6447	6	8	perceived	perceive	VERB
ajfa-6447	6	9	to	to	PART
ajfa-6447	6	10	not	not	PART
ajfa-6447	6	11	have	have	VERB
ajfa-6447	6	12	profit	profit	NOUN
ajfa-6447	6	13	maximization	maximization	NOUN
ajfa-6447	6	14	as	as	ADP
ajfa-6447	6	15	their	their	PRON
ajfa-6447	6	16	operational	operational	ADJ
ajfa-6447	6	17	goal	goal	NOUN
ajfa-6447	6	18	because	because	SCONJ
ajfa-6447	6	19	profit	profit	NOUN
ajfa-6447	6	20	is	be	AUX
ajfa-6447	6	21	not	not	PART
ajfa-6447	6	22	their	their	PRON
ajfa-6447	6	23	critical	critical	ADJ
ajfa-6447	6	24	concern	concern	NOUN
ajfa-6447	6	25	(	(	PUNCT
ajfa-6447	6	26	tan	tan	PROPN
ajfa-6447	6	27	,	,	PUNCT
ajfa-6447	6	28	2011	2011	NUM
ajfa-6447	6	29	)	)	PUNCT
ajfa-6447	6	30	.	.	PUNCT
ajfa-6447	7	1	there	there	PRON
ajfa-6447	7	2	are	be	VERB
ajfa-6447	7	3	fundamental	fundamental	ADJ
ajfa-6447	7	4	differences	difference	NOUN
ajfa-6447	7	5	between	between	ADP
ajfa-6447	7	6	nonprofit	nonprofit	ADJ
ajfa-6447	7	7	organizations	organization	NOUN
ajfa-6447	7	8	and	and	CCONJ
ajfa-6447	7	9	for	for	ADP
ajfa-6447	7	10	-	-	PUNCT
ajfa-6447	7	11	profit	profit	NOUN
ajfa-6447	7	12	entities	entity	NOUN
ajfa-6447	7	13	.	.	PUNCT
ajfa-6447	8	1	for	for	ADP
ajfa-6447	8	2	example	example	NOUN
ajfa-6447	8	3	,	,	PUNCT
ajfa-6447	8	4	because	because	SCONJ
ajfa-6447	8	5	nonprofit	nonprofit	ADJ
ajfa-6447	8	6	organizations	organization	NOUN
ajfa-6447	8	7	do	do	AUX
ajfa-6447	8	8	not	not	PART
ajfa-6447	8	9	aim	aim	VERB
ajfa-6447	8	10	to	to	PART
ajfa-6447	8	11	generate	generate	VERB
ajfa-6447	8	12	profit	profit	NOUN
ajfa-6447	8	13	,	,	PUNCT
ajfa-6447	8	14	the	the	DET
ajfa-6447	8	15	majority	majority	NOUN
ajfa-6447	8	16	of	of	ADP
ajfa-6447	8	17	the	the	DET
ajfa-6447	8	18	revenue	revenue	NOUN
ajfa-6447	8	19	generated	generate	VERB
ajfa-6447	8	20	goes	go	VERB
ajfa-6447	8	21	directly	directly	ADV
ajfa-6447	8	22	to	to	ADP
ajfa-6447	8	23	the	the	DET
ajfa-6447	8	24	organization	organization	NOUN
ajfa-6447	8	25	’s	’s	PART
ajfa-6447	8	26	services	service	NOUN
ajfa-6447	8	27	(	(	PUNCT
ajfa-6447	8	28	silverbo	silverbo	PROPN
ajfa-6447	8	29	,	,	PUNCT
ajfa-6447	8	30	2004	2004	NUM
ajfa-6447	8	31	)	)	PUNCT
ajfa-6447	8	32	.	.	PUNCT
ajfa-6447	9	1	typically	typically	ADV
ajfa-6447	9	2	,	,	PUNCT
ajfa-6447	9	3	nonprofit	nonprofit	ADJ
ajfa-6447	9	4	managers	manager	NOUN
ajfa-6447	9	5	ensure	ensure	VERB
ajfa-6447	9	6	that	that	SCONJ
ajfa-6447	9	7	public	public	ADJ
ajfa-6447	9	8	funds	fund	NOUN
ajfa-6447	9	9	are	be	AUX
ajfa-6447	9	10	used	use	VERB
ajfa-6447	9	11	efficiently	efficiently	ADV
ajfa-6447	9	12	and	and	CCONJ
ajfa-6447	9	13	effectively	effectively	ADV
ajfa-6447	9	14	(	(	PUNCT
ajfa-6447	9	15	ben	ben	PROPN
ajfa-6447	9	16	-	-	PUNCT
ajfa-6447	9	17	ner	ner	PROPN
ajfa-6447	9	18	and	and	CCONJ
ajfa-6447	9	19	gui	gui	NOUN
ajfa-6447	9	20	,	,	PUNCT
ajfa-6447	9	21	2003	2003	NUM
ajfa-6447	9	22	)	)	PUNCT
ajfa-6447	9	23	.	.	PUNCT
ajfa-6447	10	1	nonprofit	nonprofit	ADJ
ajfa-6447	10	2	use	use	NOUN
ajfa-6447	10	3	of	of	ADP
ajfa-6447	10	4	non	non	ADJ
ajfa-6447	10	5	-	-	ADJ
ajfa-6447	10	6	distribution	distribution	ADJ
ajfa-6447	10	7	constraint	constraint	NOUN
ajfa-6447	10	8	reduces	reduce	VERB
ajfa-6447	10	9	the	the	DET
ajfa-6447	10	10	likelihood	likelihood	NOUN
ajfa-6447	10	11	that	that	SCONJ
ajfa-6447	10	12	public	public	ADJ
ajfa-6447	10	13	funds	fund	NOUN
ajfa-6447	10	14	will	will	AUX
ajfa-6447	10	15	be	be	AUX
ajfa-6447	10	16	used	use	VERB
ajfa-6447	10	17	for	for	ADP
ajfa-6447	10	18	private	private	ADJ
ajfa-6447	10	19	gain	gain	NOUN
ajfa-6447	10	20	(	(	PUNCT
ajfa-6447	10	21	weisbrod	weisbrod	NOUN
ajfa-6447	10	22	,	,	PUNCT
ajfa-6447	10	23	1988	1988	NUM
ajfa-6447	10	24	)	)	PUNCT
ajfa-6447	10	25	.	.	PUNCT
ajfa-6447	11	1	instead	instead	ADV
ajfa-6447	11	2	the	the	DET
ajfa-6447	11	3	focus	focus	NOUN
ajfa-6447	11	4	is	be	AUX
ajfa-6447	11	5	on	on	ADP
ajfa-6447	11	6	community	community	NOUN
ajfa-6447	11	7	health	health	NOUN
ajfa-6447	11	8	needs	need	NOUN
ajfa-6447	11	9	and	and	CCONJ
ajfa-6447	11	10	social	social	ADJ
ajfa-6447	11	11	capital	capital	NOUN
ajfa-6447	11	12	growth	growth	NOUN
ajfa-6447	11	13	(	(	PUNCT
ajfa-6447	11	14	bryce	bryce	PROPN
ajfa-6447	11	15	,	,	PUNCT
ajfa-6447	11	16	2005	2005	NUM
ajfa-6447	11	17	)	)	PUNCT
ajfa-6447	11	18	.	.	PUNCT
ajfa-6447	12	1	however	however	ADV
ajfa-6447	12	2	,	,	PUNCT
ajfa-6447	12	3	managers	manager	NOUN
ajfa-6447	12	4	of	of	ADP
ajfa-6447	12	5	nonprofits	nonprofit	NOUN
ajfa-6447	12	6	organizations	organization	NOUN
ajfa-6447	12	7	have	have	AUX
ajfa-6447	12	8	also	also	ADV
ajfa-6447	12	9	been	be	AUX
ajfa-6447	12	10	increasingly	increasingly	ADV
ajfa-6447	12	11	concerned	concerned	ADJ
ajfa-6447	12	12	about	about	ADP
ajfa-6447	12	13	managing	manage	VERB
ajfa-6447	12	14	organizational	organizational	ADJ
ajfa-6447	12	15	performance	performance	NOUN
ajfa-6447	12	16	(	(	PUNCT
ajfa-6447	12	17	speckbacher,2003	speckbacher,2003	NOUN
ajfa-6447	12	18	;	;	PUNCT
ajfa-6447	12	19	ritchie	ritchie	PROPN
ajfa-6447	12	20	and	and	CCONJ
ajfa-6447	12	21	kolodinsky	kolodinsky	PROPN
ajfa-6447	12	22	,	,	PUNCT
ajfa-6447	12	23	2003	2003	NUM
ajfa-6447	12	24	;	;	PUNCT
ajfa-6447	12	25	green	green	ADJ
ajfa-6447	12	26	and	and	CCONJ
ajfa-6447	12	27	griesinger,1996	griesinger,1996	NOUN
ajfa-6447	12	28	;	;	PUNCT
ajfa-6447	12	29	bielefeld,1992	bielefeld,1992	ADJ
ajfa-6447	12	30	;	;	PUNCT
ajfa-6447	12	31	kaplan,2001	kaplan,2001	ADJ
ajfa-6447	12	32	;	;	PUNCT
ajfa-6447	12	33	kirk	kirk	PROPN
ajfa-6447	12	34	&	&	CCONJ
ajfa-6447	12	35	nolan	nolan	PROPN
ajfa-6447	12	36	,	,	PUNCT
ajfa-6447	12	37	2010	2010	NUM
ajfa-6447	12	38	;	;	PUNCT
ajfa-6447	12	39	calabrese,2013	calabrese,2013	PROPN
ajfa-6447	12	40	;	;	PUNCT
ajfa-6447	12	41	buteau	buteau	PROPN
ajfa-6447	12	42	et	et	PROPN
ajfa-6447	12	43	al	al	PROPN
ajfa-6447	12	44	.	.	PROPN
ajfa-6447	12	45	,2014	,2014	PUNCT
ajfa-6447	12	46	)	)	PUNCT
ajfa-6447	12	47	and	and	CCONJ
ajfa-6447	12	48	have	have	AUX
ajfa-6447	12	49	suggested	suggest	VERB
ajfa-6447	12	50	that	that	SCONJ
ajfa-6447	12	51	nonprofit	nonprofit	ADJ
ajfa-6447	12	52	organizations	organization	NOUN
ajfa-6447	12	53	focus	focus	VERB
ajfa-6447	12	54	on	on	ADP
ajfa-6447	12	55	financial	financial	ADJ
ajfa-6447	12	56	performance	performance	NOUN
ajfa-6447	12	57	indicators	indicator	NOUN
ajfa-6447	12	58	,	,	PUNCT
ajfa-6447	12	59	such	such	ADJ
ajfa-6447	12	60	as	as	ADP
ajfa-6447	12	61	fundraising	fundraise	VERB
ajfa-6447	12	62	efficiency	efficiency	NOUN
ajfa-6447	12	63	,	,	PUNCT
ajfa-6447	12	64	public	public	ADJ
ajfa-6447	12	65	support	support	NOUN
ajfa-6447	12	66	,	,	PUNCT
ajfa-6447	12	67	and	and	CCONJ
ajfa-6447	12	68	fiscal	fiscal	ADJ
ajfa-6447	12	69	performance	performance	NOUN
ajfa-6447	12	70	(	(	PUNCT
ajfa-6447	12	71	ritchie	ritchie	NOUN
ajfa-6447	12	72	and	and	CCONJ
ajfa-6447	12	73	kolodinsky	kolodinsky	PROPN
ajfa-6447	12	74	2003	2003	NUM
ajfa-6447	12	75	)	)	PUNCT
ajfa-6447	12	76	because	because	SCONJ
ajfa-6447	12	77	boards	board	NOUN
ajfa-6447	12	78	typically	typically	ADV
ajfa-6447	12	79	engage	engage	VERB
ajfa-6447	12	80	in	in	ADP
ajfa-6447	12	81	resource	resource	NOUN
ajfa-6447	12	82	-	-	PUNCT
ajfa-6447	12	83	related	relate	VERB
ajfa-6447	12	84	activities	activity	NOUN
ajfa-6447	12	85	including	include	VERB
ajfa-6447	12	86	fundraising	fundraise	VERB
ajfa-6447	12	87	and	and	CCONJ
ajfa-6447	12	88	making	make	VERB
ajfa-6447	12	89	personal	personal	ADJ
ajfa-6447	12	90	financial	financial	ADJ
ajfa-6447	12	91	contributions	contribution	NOUN
ajfa-6447	12	92	(	(	PUNCT
ajfa-6447	12	93	green	green	ADJ
ajfa-6447	12	94	and	and	CCONJ
ajfa-6447	12	95	griesinger	griesinger	NOUN
ajfa-6447	12	96	,	,	PUNCT
ajfa-6447	12	97	1996	1996	NUM
ajfa-6447	12	98	)	)	PUNCT
ajfa-6447	12	99	or	or	CCONJ
ajfa-6447	12	100	donations(li	donations(li	VERB
ajfa-6447	12	101	et	et	PROPN
ajfa-6447	12	102	al	al	PROPN
ajfa-6447	12	103	.	.	PROPN
ajfa-6447	12	104	,2012	,2012	PROPN
ajfa-6447	12	105	;	;	PUNCT
ajfa-6447	12	106	yetman	yetman	PROPN
ajfa-6447	12	107	&	&	CCONJ
ajfa-6447	12	108	yetman,2013	yetman,2013	PROPN
ajfa-6447	12	109	)	)	PUNCT
ajfa-6447	12	110	;	;	PUNCT
ajfa-6447	12	111	cost	cost	NOUN
ajfa-6447	12	112	efficiency(hughes,2013	efficiency(hughes,2013	PROPN
ajfa-6447	12	113	)	)	PUNCT
ajfa-6447	12	114	besides	besides	SCONJ
ajfa-6447	12	115	it	it	PRON
ajfa-6447	12	116	,	,	PUNCT
ajfa-6447	12	117	like	like	ADP
ajfa-6447	12	118	other	other	ADJ
ajfa-6447	12	119	types	type	NOUN
ajfa-6447	12	120	of	of	ADP
ajfa-6447	12	121	donor	donor	NOUN
ajfa-6447	12	122	-	-	PUNCT
ajfa-6447	12	123	based	base	VERB
ajfa-6447	12	124	non	non	ADJ
ajfa-6447	12	125	-	-	ADJ
ajfa-6447	12	126	profit	profit	ADJ
ajfa-6447	12	127	organizations	organization	NOUN
ajfa-6447	12	128	,	,	PUNCT
ajfa-6447	12	129	non	non	ADJ
ajfa-6447	12	130	-	-	ADJ
ajfa-6447	12	131	profit	profit	ADJ
ajfa-6447	12	132	hospitals	hospital	NOUN
ajfa-6447	12	133	engage	engage	VERB
ajfa-6447	12	134	in	in	ADP
ajfa-6447	12	135	business	business	NOUN
ajfa-6447	12	136	operations	operation	NOUN
ajfa-6447	12	137	to	to	PART
ajfa-6447	12	138	maintain	maintain	VERB
ajfa-6447	12	139	organizational	organizational	ADJ
ajfa-6447	12	140	sustainability	sustainability	NOUN
ajfa-6447	12	141	while	while	SCONJ
ajfa-6447	12	142	delivering	deliver	VERB
ajfa-6447	12	143	social	social	ADJ
ajfa-6447	12	144	welfare	welfare	NOUN
ajfa-6447	12	145	.	.	PUNCT
ajfa-6447	13	1	thus	thus	ADV
ajfa-6447	13	2	,	,	PUNCT
ajfa-6447	13	3	managers	manager	NOUN
ajfa-6447	13	4	of	of	ADP
ajfa-6447	13	5	non	non	ADJ
ajfa-6447	13	6	-	-	ADJ
ajfa-6447	13	7	profit	profit	ADJ
ajfa-6447	13	8	hospitals	hospital	NOUN
ajfa-6447	13	9	also	also	ADV
ajfa-6447	13	10	must	must	AUX
ajfa-6447	13	11	consider	consider	VERB
ajfa-6447	13	12	the	the	DET
ajfa-6447	13	13	organization	organization	NOUN
ajfa-6447	13	14	’s	’s	PART
ajfa-6447	13	15	financial	financial	ADJ
ajfa-6447	13	16	performance	performance	NOUN
ajfa-6447	13	17	(	(	PUNCT
ajfa-6447	13	18	tan	tan	PROPN
ajfa-6447	13	19	,	,	PUNCT
ajfa-6447	13	20	2011	2011	NUM
ajfa-6447	13	21	;	;	PUNCT
ajfa-6447	13	22	singh	singh	PROPN
ajfa-6447	13	23	&	&	CCONJ
ajfa-6447	13	24	wheeler	wheeler	NOUN
ajfa-6447	13	25	,	,	PUNCT
ajfa-6447	13	26	2012	2012	NUM
ajfa-6447	13	27	)	)	PUNCT
ajfa-6447	13	28	.	.	PUNCT
ajfa-6447	14	1	this	this	PRON
ajfa-6447	14	2	includes	include	VERB
ajfa-6447	14	3	performing	perform	VERB
ajfa-6447	14	4	credit	credit	NOUN
ajfa-6447	14	5	evaluations	evaluation	NOUN
ajfa-6447	14	6	(	(	PUNCT
ajfa-6447	14	7	leone	leone	NOUN
ajfa-6447	14	8	and	and	CCONJ
ajfa-6447	14	9	van	van	PROPN
ajfa-6447	14	10	horn,2005	horn,2005	PROPN
ajfa-6447	14	11	)	)	PUNCT
ajfa-6447	14	12	,	,	PUNCT
ajfa-6447	14	13	managerial	managerial	ADJ
ajfa-6447	14	14	assessments	assessment	NOUN
ajfa-6447	14	15	(	(	PUNCT
ajfa-6447	14	16	leone	leone	NOUN
ajfa-6447	14	17	and	and	CCONJ
ajfa-6447	14	18	van	van	PROPN
ajfa-6447	14	19	horn,2005	horn,2005	PROPN
ajfa-6447	14	20	)	)	PUNCT
ajfa-6447	14	21	,	,	PUNCT
ajfa-6447	14	22	making	make	VERB
ajfa-6447	14	23	donation	donation	NOUN
ajfa-6447	14	24	decisions	decision	NOUN
ajfa-6447	14	25	(	(	PUNCT
ajfa-6447	14	26	frank	frank	PROPN
ajfa-6447	14	27	et	et	PROPN
ajfa-6447	14	28	al.1990	al.1990	PROPN
ajfa-6447	14	29	;	;	PUNCT
ajfa-6447	14	30	leone	leone	NOUN
ajfa-6447	14	31	and	and	CCONJ
ajfa-6447	14	32	van	van	PROPN
ajfa-6447	14	33	horn,2005	horn,2005	PROPN
ajfa-6447	14	34	;	;	PUNCT
ajfa-6447	14	35	tan,2011	tan,2011	NUM
ajfa-6447	14	36	)	)	PUNCT
ajfa-6447	14	37	,	,	PUNCT
ajfa-6447	14	38	contract	contract	NOUN
ajfa-6447	14	39	negotiations	negotiation	NOUN
ajfa-6447	14	40	(	(	PUNCT
ajfa-6447	14	41	leone	leone	NOUN
ajfa-6447	14	42	and	and	CCONJ
ajfa-6447	14	43	lawrence,2005	lawrence,2005	NOUN
ajfa-6447	14	44	)	)	PUNCT
ajfa-6447	14	45	,	,	PUNCT
ajfa-6447	14	46	determining	determine	VERB
ajfa-6447	14	47	tax	tax	NOUN
ajfa-6447	14	48	status	status	NOUN
ajfa-6447	14	49	(	(	PUNCT
ajfa-6447	14	50	krishnan	krishnan	NOUN
ajfa-6447	14	51	and	and	CCONJ
ajfa-6447	14	52	yetman,2011	yetman,2011	PROPN
ajfa-6447	14	53	;	;	PUNCT
ajfa-6447	14	54	leone	leone	NOUN
ajfa-6447	14	55	and	and	CCONJ
ajfa-6447	14	56	van	van	PROPN
ajfa-6447	14	57	horn,2005	horn,2005	PROPN
ajfa-6447	14	58	;	;	PUNCT
ajfa-6447	14	59	eldenburg	eldenburg	NOUN
ajfa-6447	14	60	et	et	NOUN
ajfa-6447	14	61	al.2011	al.2011	PROPN
ajfa-6447	14	62	tan,2011	tan,2011	NUM
ajfa-6447	14	63	)	)	PUNCT
ajfa-6447	14	64	,	,	PUNCT
ajfa-6447	14	65	the	the	DET
ajfa-6447	14	66	level	level	NOUN
ajfa-6447	14	67	of	of	ADP
ajfa-6447	14	68	governmental	governmental	ADJ
ajfa-6447	14	69	supervision	supervision	NOUN
ajfa-6447	14	70	(	(	PUNCT
ajfa-6447	14	71	tan,2011	tan,2011	NUM
ajfa-6447	14	72	)	)	PUNCT
ajfa-6447	14	73	,	,	PUNCT
ajfa-6447	14	74	regulatory	regulatory	ADJ
ajfa-6447	14	75	scrutiny	scrutiny	NOUN
ajfa-6447	14	76	(	(	PUNCT
ajfa-6447	14	77	eldenburg	eldenburg	NOUN
ajfa-6447	14	78	et	et	NOUN
ajfa-6447	14	79	al.2011	al.2011	PROPN
ajfa-6447	14	80	;	;	PUNCT
ajfa-6447	14	81	eldenburg	eldenburg	PROPN
ajfa-6447	14	82	et	et	PROPN
ajfa-6447	14	83	al	al	PROPN
ajfa-6447	14	84	.	.	PROPN
ajfa-6447	14	85	2004	2004	NUM
ajfa-6447	14	86	)	)	PUNCT
ajfa-6447	14	87	,	,	PUNCT
ajfa-6447	14	88	obligations	obligation	NOUN
ajfa-6447	14	89	to	to	ADP
ajfa-6447	14	90	stakeholders	stakeholder	NOUN
ajfa-6447	14	91	(	(	PUNCT
ajfa-6447	14	92	eldenburg	eldenburg	NOUN
ajfa-6447	14	93	et	et	NOUN
ajfa-6447	14	94	al.2011	al.2011	PROPN
ajfa-6447	14	95	)	)	PUNCT
ajfa-6447	14	96	;	;	PUNCT
ajfa-6447	14	97	fundraising	fundraise	VERB
ajfa-6447	14	98	(	(	PUNCT
ajfa-6447	14	99	erwin	erwin	PROPN
ajfa-6447	14	100	,	,	PUNCT
ajfa-6447	14	101	2013	2013	NUM
ajfa-6447	14	102	)	)	PUNCT
ajfa-6447	14	103	nonprofit	nonprofit	ADJ
ajfa-6447	14	104	hospitals	hospital	NOUN
ajfa-6447	14	105	are	be	AUX
ajfa-6447	14	106	also	also	ADV
ajfa-6447	14	107	reported	report	VERB
ajfa-6447	14	108	to	to	PART
ajfa-6447	14	109	make	make	VERB
ajfa-6447	14	110	accounting	accounting	NOUN
ajfa-6447	14	111	adjustments	adjustment	NOUN
ajfa-6447	14	112	to	to	PART
ajfa-6447	14	113	avoid	avoid	VERB
ajfa-6447	14	114	small	small	ADJ
ajfa-6447	14	115	losses	loss	NOUN
ajfa-6447	14	116	(	(	PUNCT
ajfa-6447	14	117	ballantine	ballantine	PROPN
ajfa-6447	14	118	et	et	PROPN
ajfa-6447	14	119	al.2007	al.2007	PROPN
ajfa-6447	14	120	;	;	PUNCT
ajfa-6447	14	121	leone	leone	NOUN
ajfa-6447	14	122	and	and	CCONJ
ajfa-6447	14	123	van	van	PROPN
ajfa-6447	14	124	horn,2005	horn,2005	PROPN
ajfa-6447	14	125	;	;	PUNCT
ajfa-6447	14	126	frank	frank	PROPN
ajfa-6447	14	127	et	et	PROPN
ajfa-6447	14	128	al.1990	al.1990	PROPN
ajfa-6447	14	129	;	;	PUNCT
ajfa-6447	14	130	hoerger,1991	hoerger,1991	NOUN
ajfa-6447	14	131	;	;	PUNCT
ajfa-6447	14	132	leone	leone	NOUN
ajfa-6447	14	133	and	and	CCONJ
ajfa-6447	14	134	van	van	PROPN
ajfa-6447	14	135	horn	horn	NOUN
ajfa-6447	14	136	,	,	PUNCT
ajfa-6447	14	137	2005	2005	NUM
ajfa-6447	14	138	;	;	PUNCT
ajfa-6447	14	139	eldenburg	eldenburg	NOUN
ajfa-6447	14	140	et	et	PROPN
ajfa-6447	14	141	al	al	PROPN
ajfa-6447	14	142	.	.	PROPN
ajfa-6447	14	143	2011	2011	NUM
ajfa-6447	14	144	;	;	PUNCT
ajfa-6447	14	145	eldenburg	eldenburg	NOUN
ajfa-6447	14	146	et	et	PROPN
ajfa-6447	14	147	al	al	PROPN
ajfa-6447	14	148	.	.	PROPN
ajfa-6447	14	149	2004	2004	NUM
ajfa-6447	14	150	;	;	PUNCT
ajfa-6447	14	151	tan	tan	PROPN
ajfa-6447	14	152	,	,	PUNCT
ajfa-6447	14	153	2011	2011	NUM
ajfa-6447	14	154	)	)	PUNCT
ajfa-6447	14	155	,	,	PUNCT
ajfa-6447	14	156	break	break	VERB
ajfa-6447	14	157	even	even	ADV
ajfa-6447	14	158	(	(	PUNCT
ajfa-6447	14	159	ballantine	ballantine	PROPN
ajfa-6447	14	160	et	et	PROPN
ajfa-6447	14	161	al.2007	al.2007	PROPN
ajfa-6447	14	162	)	)	PUNCT
ajfa-6447	14	163	,	,	PUNCT
ajfa-6447	14	164	near	near	ADP
ajfa-6447	14	165	zero	zero	NUM
ajfa-6447	14	166	(	(	PUNCT
ajfa-6447	14	167	ballantine	ballantine	PROPN
ajfa-6447	14	168	et	et	PROPN
ajfa-6447	14	169	al.2008	al.2008	PROPN
ajfa-6447	14	170	;	;	PUNCT
ajfa-6447	14	171	chang	chang	PROPN
ajfa-6447	14	172	and	and	CCONJ
ajfa-6447	14	173	tuckman	tuckman	NOUN
ajfa-6447	14	174	,	,	PUNCT
ajfa-6447	14	175	1990	1990	NUM
ajfa-6447	14	176	)	)	PUNCT
ajfa-6447	14	177	,	,	PUNCT
ajfa-6447	14	178	achieve	achieve	VERB
ajfa-6447	14	179	decreased	decrease	VERB
ajfa-6447	14	180	earnings	earning	NOUN
ajfa-6447	14	181	(	(	PUNCT
ajfa-6447	14	182	leone	leone	NOUN
ajfa-6447	14	183	and	and	CCONJ
ajfa-6447	14	184	van	van	PROPN
ajfa-6447	14	185	horn	horn	NOUN
ajfa-6447	14	186	,	,	PUNCT
ajfa-6447	14	187	2005	2005	NUM
ajfa-6447	14	188	;	;	PUNCT
ajfa-6447	14	189	eldenburg	eldenburg	NOUN
ajfa-6447	14	190	et	et	PROPN
ajfa-6447	14	191	al	al	PROPN
ajfa-6447	14	192	.	.	PROPN
ajfa-6447	14	193	2004	2004	NUM
ajfa-6447	14	194	)	)	PUNCT
ajfa-6447	14	195	,	,	PUNCT
ajfa-6447	14	196	and	and	CCONJ
ajfa-6447	14	197	avoid	avoid	VERB
ajfa-6447	14	198	large	large	ADJ
ajfa-6447	14	199	positive	positive	ADJ
ajfa-6447	14	200	net	net	ADJ
ajfa-6447	14	201	incomes	income	NOUN
ajfa-6447	14	202	(	(	PUNCT
ajfa-6447	14	203	eldenburg	eldenburg	NOUN
ajfa-6447	14	204	et	et	NOUN
ajfa-6447	14	205	al.2011	al.2011	PROPN
ajfa-6447	14	206	)	)	PUNCT
ajfa-6447	14	207	.	.	PUNCT
ajfa-6447	15	1	additionally	additionally	ADV
ajfa-6447	15	2	,	,	PUNCT
ajfa-6447	15	3	many	many	ADJ
ajfa-6447	15	4	nonprofit	nonprofit	ADJ
ajfa-6447	15	5	hospitals	hospital	NOUN
ajfa-6447	15	6	are	be	AUX
ajfa-6447	15	7	known	know	VERB
ajfa-6447	15	8	to	to	PART
ajfa-6447	15	9	adjust	adjust	VERB
ajfa-6447	15	10	discretionary	discretionary	ADJ
ajfa-6447	15	11	accruals	accrual	NOUN
ajfa-6447	15	12	(	(	PUNCT
ajfa-6447	15	13	leone	leone	NOUN
ajfa-6447	15	14	and	and	CCONJ
ajfa-6447	15	15	van	van	PROPN
ajfa-6447	15	16	horn,2005	horn,2005	PROPN
ajfa-6447	15	17	;	;	PUNCT
ajfa-6447	15	18	ballantine	ballantine	PROPN
ajfa-6447	15	19	et	et	PROPN
ajfa-6447	15	20	al	al	PROPN
ajfa-6447	15	21	.	.	PROPN
ajfa-6447	15	22	2007	2007	NUM
ajfa-6447	15	23	;	;	PUNCT
ajfa-6447	15	24	eldenburg	eldenburg	NOUN
ajfa-6447	15	25	et	et	PROPN
ajfa-6447	15	26	al	al	PROPN
ajfa-6447	15	27	.	.	PROPN
ajfa-6447	15	28	2004	2004	NUM
ajfa-6447	15	29	;	;	PUNCT
ajfa-6447	15	30	tan	tan	PROPN
ajfa-6447	15	31	,	,	PUNCT
ajfa-6447	15	32	2011	2011	NUM
ajfa-6447	15	33	)	)	PUNCT
ajfa-6447	15	34	,	,	PUNCT
ajfa-6447	15	35	manipulate	manipulate	VERB
ajfa-6447	15	36	real	real	ADJ
ajfa-6447	15	37	activities	activity	NOUN
ajfa-6447	15	38	(	(	PUNCT
ajfa-6447	15	39	eldenburg	eldenburg	NOUN
ajfa-6447	15	40	et	et	PROPN
ajfa-6447	15	41	al	al	PROPN
ajfa-6447	15	42	.	.	PROPN
ajfa-6447	15	43	2011	2011	NUM
ajfa-6447	15	44	;	;	PUNCT
ajfa-6447	15	45	hoerger	hoerger	NOUN
ajfa-6447	15	46	,	,	PUNCT
ajfa-6447	15	47	1991	1991	NUM
ajfa-6447	15	48	;	;	PUNCT
ajfa-6447	15	49	leone	leone	NOUN
ajfa-6447	15	50	and	and	CCONJ
ajfa-6447	15	51	van	van	PROPN
ajfa-6447	15	52	horn	horn	NOUN
ajfa-6447	15	53	,	,	PUNCT
ajfa-6447	15	54	2005	2005	NUM
ajfa-6447	15	55	;	;	PUNCT
ajfa-6447	15	56	krishnan	krishnan	PROPN
ajfa-6447	15	57	and	and	CCONJ
ajfa-6447	15	58	yetman	yetman	NOUN
ajfa-6447	15	59	,	,	PUNCT
ajfa-6447	15	60	2011	2011	NUM
ajfa-6447	15	61	)	)	PUNCT
ajfa-6447	15	62	and	and	CCONJ
ajfa-6447	15	63	meet	meet	VERB
ajfa-6447	15	64	earnings	earning	NOUN
ajfa-6447	15	65	objectives	objective	NOUN
ajfa-6447	15	66	.	.	PUNCT
ajfa-6447	16	1	an	an	DET
ajfa-6447	16	2	important	important	ADJ
ajfa-6447	16	3	issue	issue	NOUN
ajfa-6447	16	4	in	in	ADP
ajfa-6447	16	5	nonprofit	nonprofit	ADJ
ajfa-6447	16	6	hospital	hospital	NOUN
ajfa-6447	16	7	financial	financial	ADJ
ajfa-6447	16	8	reporting	reporting	NOUN
ajfa-6447	16	9	is	be	AUX
ajfa-6447	16	10	the	the	DET
ajfa-6447	16	11	extent	extent	NOUN
ajfa-6447	16	12	to	to	PART
ajfa-6447	16	13	which	which	PRON
ajfa-6447	16	14	managers	manager	NOUN
ajfa-6447	16	15	manipulate	manipulate	VERB
ajfa-6447	16	16	reported	report	VERB
ajfa-6447	16	17	earnings	earning	NOUN
ajfa-6447	16	18	.	.	PUNCT
ajfa-6447	17	1	accrual	accrual	ADJ
ajfa-6447	17	2	and	and	CCONJ
ajfa-6447	17	3	real	real	ADJ
ajfa-6447	17	4	activities	activity	NOUN
ajfa-6447	17	5	-	-	PUNCT
ajfa-6447	17	6	based	base	VERB
ajfa-6447	17	7	measures	measure	NOUN
ajfa-6447	17	8	are	be	AUX
ajfa-6447	17	9	now	now	ADV
ajfa-6447	17	10	widely	widely	ADV
ajfa-6447	17	11	asian	asian	ADJ
ajfa-6447	17	12	journal	journal	NOUN
ajfa-6447	17	13	of	of	ADP
ajfa-6447	17	14	finance	finance	PROPN
ajfa-6447	17	15	&	&	CCONJ
ajfa-6447	17	16	accounting	accounting	PROPN
ajfa-6447	17	17	issn	issn	PROPN
ajfa-6447	17	18	1946	1946	NUM
ajfa-6447	17	19	-	-	PUNCT
ajfa-6447	17	20	052x	052x	PROPN
ajfa-6447	17	21	2014	2014	NUM
ajfa-6447	17	22	,	,	PUNCT
ajfa-6447	17	23	vol	vol	NOUN
ajfa-6447	17	24	.	.	PROPN
ajfa-6447	18	1	6	6	NUM
ajfa-6447	18	2	,	,	PUNCT
ajfa-6447	18	3	no	no	INTJ
ajfa-6447	18	4	.	.	NOUN
ajfa-6447	18	5	2	2	NUM
ajfa-6447	18	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	18	7	453	453	NUM
ajfa-6447	18	8	employed	employ	VERB
ajfa-6447	18	9	in	in	ADP
ajfa-6447	18	10	earnings	earning	NOUN
ajfa-6447	18	11	management	management	NOUN
ajfa-6447	18	12	.	.	PUNCT
ajfa-6447	19	1	the	the	DET
ajfa-6447	19	2	most	most	ADV
ajfa-6447	19	3	frequently	frequently	ADV
ajfa-6447	19	4	used	use	VERB
ajfa-6447	19	5	techniques	technique	NOUN
ajfa-6447	19	6	for	for	ADP
ajfa-6447	19	7	achieving	achieve	VERB
ajfa-6447	19	8	this	this	DET
ajfa-6447	19	9	separation	separation	NOUN
ajfa-6447	19	10	are	be	AUX
ajfa-6447	19	11	the	the	DET
ajfa-6447	19	12	standard	standard	ADJ
ajfa-6447	19	13	jones2	jones2	NOUN
ajfa-6447	19	14	(	(	PUNCT
ajfa-6447	19	15	leone	leone	NOUN
ajfa-6447	19	16	and	and	CCONJ
ajfa-6447	19	17	van	van	PROPN
ajfa-6447	19	18	horn	horn	NOUN
ajfa-6447	19	19	,	,	PUNCT
ajfa-6447	19	20	2005	2005	NUM
ajfa-6447	19	21	)	)	PUNCT
ajfa-6447	19	22	,	,	PUNCT
ajfa-6447	20	1	modified	modify	VERB
ajfa-6447	20	2	jones3	jones3	NOUN
ajfa-6447	20	3	(	(	PUNCT
ajfa-6447	20	4	tan	tan	PROPN
ajfa-6447	20	5	,	,	PUNCT
ajfa-6447	20	6	2011	2011	NUM
ajfa-6447	20	7	)	)	PUNCT
ajfa-6447	20	8	,	,	PUNCT
ajfa-6447	20	9	bd4	bd4	NOUN
ajfa-6447	20	10	(	(	PUNCT
ajfa-6447	20	11	leone	leone	NOUN
ajfa-6447	20	12	and	and	CCONJ
ajfa-6447	20	13	van	van	PROPN
ajfa-6447	20	14	horn	horn	NOUN
ajfa-6447	20	15	,	,	PUNCT
ajfa-6447	20	16	2005	2005	NUM
ajfa-6447	20	17	)	)	PUNCT
ajfa-6447	20	18	,	,	PUNCT
ajfa-6447	20	19	wca	wca	NOUN
ajfa-6447	20	20	(	(	PUNCT
ajfa-6447	20	21	ballantine	ballantine	PROPN
ajfa-6447	20	22	et	et	PROPN
ajfa-6447	20	23	al	al	PROPN
ajfa-6447	20	24	.	.	PROPN
ajfa-6447	20	25	2007	2007	NUM
ajfa-6447	20	26	)	)	PUNCT
ajfa-6447	20	27	,	,	PUNCT
ajfa-6447	20	28	norr5	norr5	NOUN
ajfa-6447	20	29	(	(	PUNCT
ajfa-6447	20	30	eldenburg	eldenburg	PROPN
ajfa-6447	20	31	et	et	PROPN
ajfa-6447	20	32	al	al	PROPN
ajfa-6447	20	33	.	.	PROPN
ajfa-6447	20	34	2011	2011	NUM
ajfa-6447	20	35	)	)	PUNCT
ajfa-6447	20	36	and	and	CCONJ
ajfa-6447	20	37	ngsp	ngsp	VERB
ajfa-6447	20	38	models6	models6	NOUN
ajfa-6447	20	39	(	(	PUNCT
ajfa-6447	20	40	eldenburg	eldenburg	PROPN
ajfa-6447	20	41	et	et	PROPN
ajfa-6447	20	42	al	al	PROPN
ajfa-6447	20	43	.	.	PROPN
ajfa-6447	20	44	2011	2011	NUM
ajfa-6447	20	45	)	)	PUNCT
ajfa-6447	20	46	.	.	PUNCT
ajfa-6447	21	1	regarding	regard	VERB
ajfa-6447	21	2	earnings	earning	NOUN
ajfa-6447	21	3	management	management	NOUN
ajfa-6447	21	4	in	in	ADP
ajfa-6447	21	5	nfp	nfp	PROPN
ajfa-6447	21	6	hospitals	hospital	NOUN
ajfa-6447	21	7	in	in	ADP
ajfa-6447	21	8	taiwan	taiwan	PROPN
ajfa-6447	21	9	,	,	PUNCT
ajfa-6447	21	10	tan	tan	PROPN
ajfa-6447	21	11	(	(	PUNCT
ajfa-6447	21	12	2011	2011	NUM
ajfa-6447	21	13	)	)	PUNCT
ajfa-6447	21	14	investigated	investigate	VERB
ajfa-6447	21	15	whether	whether	SCONJ
ajfa-6447	21	16	earnings	earning	NOUN
ajfa-6447	21	17	management	management	NOUN
ajfa-6447	21	18	occurred	occur	VERB
ajfa-6447	21	19	in	in	ADP
ajfa-6447	21	20	nfp	nfp	PROPN
ajfa-6447	21	21	hospitals	hospital	NOUN
ajfa-6447	21	22	using	use	VERB
ajfa-6447	21	23	financial	financial	ADJ
ajfa-6447	21	24	data	datum	NOUN
ajfa-6447	21	25	manually	manually	ADV
ajfa-6447	21	26	collected	collect	VERB
ajfa-6447	21	27	from	from	ADP
ajfa-6447	21	28	foundation	foundation	NOUN
ajfa-6447	21	29	hospitals	hospital	NOUN
ajfa-6447	21	30	in	in	ADP
ajfa-6447	21	31	taiwan	taiwan	PROPN
ajfa-6447	21	32	between	between	ADP
ajfa-6447	21	33	2006	2006	NUM
ajfa-6447	21	34	and	and	CCONJ
ajfa-6447	21	35	2008	2008	NUM
ajfa-6447	21	36	.	.	PUNCT
ajfa-6447	22	1	by	by	ADP
ajfa-6447	22	2	examining	examine	VERB
ajfa-6447	22	3	the	the	DET
ajfa-6447	22	4	distribution	distribution	NOUN
ajfa-6447	22	5	of	of	ADP
ajfa-6447	22	6	reported	report	VERB
ajfa-6447	22	7	income	income	NOUN
ajfa-6447	22	8	for	for	ADP
ajfa-6447	22	9	a	a	DET
ajfa-6447	22	10	sample	sample	NOUN
ajfa-6447	22	11	of	of	ADP
ajfa-6447	22	12	45	45	NUM
ajfa-6447	22	13	hospitals	hospital	NOUN
ajfa-6447	22	14	,	,	PUNCT
ajfa-6447	22	15	based	base	VERB
ajfa-6447	22	16	on	on	ADP
ajfa-6447	22	17	the	the	DET
ajfa-6447	22	18	results	result	NOUN
ajfa-6447	22	19	of	of	ADP
ajfa-6447	22	20	133	133	NUM
ajfa-6447	22	21	annual	annual	ADJ
ajfa-6447	22	22	reports	report	NOUN
ajfa-6447	22	23	,	,	PUNCT
ajfa-6447	22	24	tan	tan	PROPN
ajfa-6447	22	25	observed	observe	VERB
ajfa-6447	22	26	that	that	SCONJ
ajfa-6447	22	27	nfp	nfp	PROPN
ajfa-6447	22	28	hospitals	hospital	NOUN
ajfa-6447	22	29	tend	tend	VERB
ajfa-6447	22	30	to	to	PART
ajfa-6447	22	31	manage	manage	VERB
ajfa-6447	22	32	their	their	PRON
ajfa-6447	22	33	earnings	earning	NOUN
ajfa-6447	22	34	at	at	ADP
ajfa-6447	22	35	just	just	ADV
ajfa-6447	22	36	above	above	ADP
ajfa-6447	22	37	zero	zero	NUM
ajfa-6447	22	38	.	.	PUNCT
ajfa-6447	23	1	that	that	DET
ajfa-6447	23	2	study	study	NOUN
ajfa-6447	23	3	also	also	ADV
ajfa-6447	23	4	found	find	VERB
ajfa-6447	23	5	that	that	SCONJ
ajfa-6447	23	6	hospitals	hospital	NOUN
ajfa-6447	23	7	that	that	PRON
ajfa-6447	23	8	receive	receive	VERB
ajfa-6447	23	9	donations	donation	NOUN
ajfa-6447	23	10	from	from	ADP
ajfa-6447	23	11	religious	religious	ADJ
ajfa-6447	23	12	and	and	CCONJ
ajfa-6447	23	13	business	business	NOUN
ajfa-6447	23	14	groups	group	NOUN
ajfa-6447	23	15	tend	tend	VERB
ajfa-6447	23	16	to	to	PART
ajfa-6447	23	17	manage	manage	VERB
ajfa-6447	23	18	earnings	earning	NOUN
ajfa-6447	23	19	to	to	ADP
ajfa-6447	23	20	a	a	DET
ajfa-6447	23	21	range	range	NOUN
ajfa-6447	23	22	just	just	ADV
ajfa-6447	23	23	above	above	ADP
ajfa-6447	23	24	zero	zero	NUM
ajfa-6447	23	25	.	.	PUNCT
ajfa-6447	24	1	by	by	ADP
ajfa-6447	24	2	contrast	contrast	NOUN
ajfa-6447	24	3	,	,	PUNCT
ajfa-6447	24	4	huang	huang	PROPN
ajfa-6447	24	5	and	and	CCONJ
ajfa-6447	24	6	liu	liu	PROPN
ajfa-6447	24	7	(	(	PUNCT
ajfa-6447	24	8	2011	2011	NUM
ajfa-6447	24	9	)	)	PUNCT
ajfa-6447	24	10	used	use	VERB
ajfa-6447	24	11	non	non	ADJ
ajfa-6447	24	12	-	-	ADJ
ajfa-6447	24	13	profit	profit	ADJ
ajfa-6447	24	14	proprietary	proprietary	ADJ
ajfa-6447	24	15	hospitals	hospital	NOUN
ajfa-6447	24	16	in	in	ADP
ajfa-6447	24	17	taiwan	taiwan	PROPN
ajfa-6447	24	18	and	and	CCONJ
ajfa-6447	24	19	the	the	DET
ajfa-6447	24	20	ordinary	ordinary	ADJ
ajfa-6447	24	21	least	least	ADJ
ajfa-6447	24	22	squares	square	NOUN
ajfa-6447	24	23	method	method	VERB
ajfa-6447	24	24	to	to	PART
ajfa-6447	24	25	test	test	VERB
ajfa-6447	24	26	their	their	PRON
ajfa-6447	24	27	hypothesis	hypothesis	NOUN
ajfa-6447	24	28	regarding	regard	VERB
ajfa-6447	24	29	earnings	earning	NOUN
ajfa-6447	24	30	management	management	NOUN
ajfa-6447	24	31	behavior	behavior	NOUN
ajfa-6447	24	32	(	(	PUNCT
ajfa-6447	24	33	that	that	PRON
ajfa-6447	24	34	is	be	AUX
ajfa-6447	24	35	,	,	PUNCT
ajfa-6447	24	36	discretionary	discretionary	ADJ
ajfa-6447	24	37	accruals	accrual	NOUN
ajfa-6447	24	38	play	play	VERB
ajfa-6447	24	39	an	an	DET
ajfa-6447	24	40	active	active	ADJ
ajfa-6447	24	41	role	role	NOUN
ajfa-6447	24	42	in	in	ADP
ajfa-6447	24	43	earnings	earning	NOUN
ajfa-6447	24	44	management	management	NOUN
ajfa-6447	24	45	)	)	PUNCT
ajfa-6447	24	46	.	.	PUNCT
ajfa-6447	25	1	the	the	DET
ajfa-6447	25	2	empirical	empirical	ADJ
ajfa-6447	25	3	results	result	NOUN
ajfa-6447	25	4	indicated	indicate	VERB
ajfa-6447	25	5	that	that	SCONJ
ajfa-6447	25	6	ceo	ceo	NOUN
ajfa-6447	25	7	duality	duality	NOUN
ajfa-6447	25	8	(	(	PUNCT
ajfa-6447	25	9	ceos	ceo	NOUN
ajfa-6447	25	10	also	also	ADV
ajfa-6447	25	11	serving	serve	VERB
ajfa-6447	25	12	as	as	ADP
ajfa-6447	25	13	chairmen	chairman	NOUN
ajfa-6447	25	14	)	)	PUNCT
ajfa-6447	25	15	is	be	AUX
ajfa-6447	25	16	negatively	negatively	ADV
ajfa-6447	25	17	related	relate	VERB
ajfa-6447	25	18	to	to	ADP
ajfa-6447	25	19	earnings	earning	NOUN
ajfa-6447	25	20	management	management	NOUN
ajfa-6447	25	21	.	.	PUNCT
ajfa-6447	26	1	thus	thus	ADV
ajfa-6447	26	2	,	,	PUNCT
ajfa-6447	26	3	regarding	regard	VERB
ajfa-6447	26	4	earnings	earning	NOUN
ajfa-6447	26	5	management	management	NOUN
ajfa-6447	26	6	,	,	PUNCT
ajfa-6447	26	7	evidence	evidence	NOUN
ajfa-6447	26	8	suggests	suggest	VERB
ajfa-6447	26	9	that	that	SCONJ
ajfa-6447	26	10	the	the	DET
ajfa-6447	26	11	behavior	behavior	NOUN
ajfa-6447	26	12	of	of	ADP
ajfa-6447	26	13	nfp	nfp	PROPN
ajfa-6447	26	14	hospitals	hospital	NOUN
ajfa-6447	26	15	is	be	AUX
ajfa-6447	26	16	similar	similar	ADJ
ajfa-6447	26	17	to	to	ADP
ajfa-6447	26	18	that	that	PRON
ajfa-6447	26	19	of	of	ADP
ajfa-6447	26	20	fp	fp	NOUN
ajfa-6447	26	21	organizations	organization	NOUN
ajfa-6447	26	22	.	.	PUNCT
ajfa-6447	27	1	because	because	SCONJ
ajfa-6447	27	2	the	the	DET
ajfa-6447	27	3	optimal	optimal	ADJ
ajfa-6447	27	4	earnings	earning	NOUN
ajfa-6447	27	5	management	management	NOUN
ajfa-6447	27	6	model	model	NOUN
ajfa-6447	27	7	for	for	ADP
ajfa-6447	27	8	nfp	nfp	PROPN
ajfa-6447	27	9	hospitals	hospital	NOUN
ajfa-6447	27	10	in	in	ADP
ajfa-6447	27	11	taiwan	taiwan	PROPN
ajfa-6447	27	12	remains	remain	VERB
ajfa-6447	27	13	unclear	unclear	ADJ
ajfa-6447	27	14	in	in	ADP
ajfa-6447	27	15	related	related	ADJ
ajfa-6447	27	16	literature	literature	NOUN
ajfa-6447	27	17	.	.	PUNCT
ajfa-6447	28	1	we	we	PRON
ajfa-6447	28	2	develop	develop	VERB
ajfa-6447	28	3	and	and	CCONJ
ajfa-6447	28	4	test	test	VERB
ajfa-6447	28	5	an	an	DET
ajfa-6447	28	6	optimal	optimal	ADJ
ajfa-6447	28	7	model	model	NOUN
ajfa-6447	28	8	is	be	AUX
ajfa-6447	28	9	evaluated	evaluate	VERB
ajfa-6447	28	10	in	in	ADP
ajfa-6447	28	11	terms	term	NOUN
ajfa-6447	28	12	of	of	ADP
ajfa-6447	28	13	specification7	specification7	NOUN
ajfa-6447	28	14	(	(	PUNCT
ajfa-6447	28	15	i.e.	i.e.	X
ajfa-6447	28	16	,	,	PUNCT
ajfa-6447	28	17	the	the	DET
ajfa-6447	28	18	probability	probability	NOUN
ajfa-6447	28	19	of	of	ADP
ajfa-6447	28	20	a	a	DET
ajfa-6447	28	21	type	type	NOUN
ajfa-6447	28	22	i	i	PRON
ajfa-6447	28	23	error	error	NOUN
ajfa-6447	28	24	)	)	PUNCT
ajfa-6447	28	25	and	and	CCONJ
ajfa-6447	28	26	power8	power8	NOUN
ajfa-6447	28	27	(	(	PUNCT
ajfa-6447	28	28	i.e.	i.e.	X
ajfa-6447	28	29	,	,	PUNCT
ajfa-6447	28	30	the	the	DET
ajfa-6447	28	31	probability	probability	NOUN
ajfa-6447	28	32	of	of	ADP
ajfa-6447	28	33	a	a	DET
ajfa-6447	28	34	type	type	NOUN
ajfa-6447	28	35	ii	ii	NOUN
ajfa-6447	28	36	error	error	NOUN
ajfa-6447	28	37	)	)	PUNCT
ajfa-6447	28	38	.	.	PUNCT
ajfa-6447	29	1	the	the	DET
ajfa-6447	29	2	remainder	remainder	NOUN
ajfa-6447	29	3	of	of	ADP
ajfa-6447	29	4	the	the	DET
ajfa-6447	29	5	paper	paper	NOUN
ajfa-6447	29	6	is	be	AUX
ajfa-6447	29	7	organized	organize	VERB
ajfa-6447	29	8	as	as	SCONJ
ajfa-6447	29	9	follows	follow	VERB
ajfa-6447	29	10	.	.	PUNCT
ajfa-6447	30	1	section	section	NOUN
ajfa-6447	30	2	2	2	NUM
ajfa-6447	30	3	presents	present	VERB
ajfa-6447	30	4	a	a	DET
ajfa-6447	30	5	brief	brief	ADJ
ajfa-6447	30	6	review	review	NOUN
ajfa-6447	30	7	of	of	ADP
ajfa-6447	30	8	the	the	DET
ajfa-6447	30	9	related	related	ADJ
ajfa-6447	30	10	literature	literature	NOUN
ajfa-6447	30	11	.	.	PUNCT
ajfa-6447	31	1	section	section	NOUN
ajfa-6447	31	2	3	3	NUM
ajfa-6447	31	3	provides	provide	VERB
ajfa-6447	31	4	details	detail	NOUN
ajfa-6447	31	5	of	of	ADP
ajfa-6447	31	6	the	the	DET
ajfa-6447	31	7	research	research	NOUN
ajfa-6447	31	8	design	design	NOUN
ajfa-6447	31	9	and	and	CCONJ
ajfa-6447	31	10	sample	sample	NOUN
ajfa-6447	31	11	selection	selection	NOUN
ajfa-6447	31	12	procedure	procedure	NOUN
ajfa-6447	31	13	and	and	CCONJ
ajfa-6447	31	14	develops	develop	VERB
ajfa-6447	31	15	our	our	PRON
ajfa-6447	31	16	alternative	alternative	ADJ
ajfa-6447	31	17	model	model	NOUN
ajfa-6447	31	18	for	for	ADP
ajfa-6447	31	19	estimating	estimate	VERB
ajfa-6447	31	20	optimal	optimal	ADJ
ajfa-6447	31	21	earnings	earning	NOUN
ajfa-6447	31	22	management	management	NOUN
ajfa-6447	31	23	.	.	PUNCT
ajfa-6447	32	1	section	section	NOUN
ajfa-6447	32	2	4	4	NUM
ajfa-6447	32	3	presents	present	VERB
ajfa-6447	32	4	our	our	PRON
ajfa-6447	32	5	empirical	empirical	ADJ
ajfa-6447	32	6	findings	finding	NOUN
ajfa-6447	32	7	.	.	PUNCT
ajfa-6447	33	1	section	section	NOUN
ajfa-6447	33	2	5	5	NUM
ajfa-6447	33	3	contains	contain	VERB
ajfa-6447	33	4	a	a	DET
ajfa-6447	33	5	summary	summary	NOUN
ajfa-6447	33	6	and	and	CCONJ
ajfa-6447	33	7	conclusions	conclusion	NOUN
ajfa-6447	33	8	.	.	PUNCT
ajfa-6447	34	1	2	2	X
ajfa-6447	34	2	.	.	X
ajfa-6447	34	3	literature	literature	PROPN
ajfa-6447	34	4	review	review	PROPN
ajfa-6447	34	5	nonprofit	nonprofit	ADJ
ajfa-6447	34	6	hospitals	hospital	NOUN
ajfa-6447	34	7	adjust	adjust	VERB
ajfa-6447	34	8	discretionary	discretionary	ADJ
ajfa-6447	34	9	items	item	NOUN
ajfa-6447	34	10	to	to	PART
ajfa-6447	34	11	meet	meet	VERB
ajfa-6447	34	12	earnings	earning	NOUN
ajfa-6447	34	13	objectives	objective	NOUN
ajfa-6447	34	14	.	.	PUNCT
ajfa-6447	35	1	hoerger	hoerger	NOUN
ajfa-6447	35	2	(	(	PUNCT
ajfa-6447	35	3	1991	1991	NUM
ajfa-6447	35	4	)	)	PUNCT
ajfa-6447	35	5	predicted	predict	VERB
ajfa-6447	35	6	and	and	CCONJ
ajfa-6447	35	7	found	find	VERB
ajfa-6447	35	8	that	that	SCONJ
ajfa-6447	35	9	nonprofit	nonprofit	ADJ
ajfa-6447	35	10	hospitals	hospital	NOUN
ajfa-6447	35	11	minimize	minimize	VERB
ajfa-6447	35	12	the	the	DET
ajfa-6447	35	13	variance	variance	NOUN
ajfa-6447	35	14	in	in	ADP
ajfa-6447	35	15	reported	report	VERB
ajfa-6447	35	16	earnings	earning	NOUN
ajfa-6447	35	17	because	because	SCONJ
ajfa-6447	35	18	they	they	PRON
ajfa-6447	35	19	attempt	attempt	VERB
ajfa-6447	35	20	to	to	PART
ajfa-6447	35	21	achieve	achieve	VERB
ajfa-6447	35	22	a	a	DET
ajfa-6447	35	23	target	target	NOUN
ajfa-6447	35	24	level	level	NOUN
ajfa-6447	35	25	of	of	ADP
ajfa-6447	35	26	earnings	earning	NOUN
ajfa-6447	35	27	that	that	PRON
ajfa-6447	35	28	satisfies	satisfy	VERB
ajfa-6447	35	29	the	the	DET
ajfa-6447	35	30	budget	budget	NOUN
ajfa-6447	35	31	constraint	constraint	NOUN
ajfa-6447	35	32	.	.	PUNCT
ajfa-6447	36	1	this	this	PRON
ajfa-6447	36	2	suggests	suggest	VERB
ajfa-6447	36	3	that	that	SCONJ
ajfa-6447	36	4	managers	manager	NOUN
ajfa-6447	36	5	can	can	AUX
ajfa-6447	36	6	increase	increase	VERB
ajfa-6447	36	7	or	or	CCONJ
ajfa-6447	36	8	decrease	decrease	VERB
ajfa-6447	36	9	discretionary	discretionary	ADJ
ajfa-6447	36	10	spending	spending	NOUN
ajfa-6447	36	11	near	near	ADP
ajfa-6447	36	12	the	the	DET
ajfa-6447	36	13	year	year	NOUN
ajfa-6447	36	14	’s	’s	PART
ajfa-6447	36	15	end	end	NOUN
ajfa-6447	36	16	to	to	PART
ajfa-6447	36	17	get	get	VERB
ajfa-6447	36	18	closer	close	ADJ
ajfa-6447	36	19	to	to	ADP
ajfa-6447	36	20	desired	desire	VERB
ajfa-6447	36	21	profit	profit	NOUN
ajfa-6447	36	22	levels	level	NOUN
ajfa-6447	36	23	.	.	PUNCT
ajfa-6447	37	1	ballantine	ballantine	PROPN
ajfa-6447	37	2	et	et	PROPN
ajfa-6447	37	3	al	al	PROPN
ajfa-6447	37	4	.	.	PROPN
ajfa-6447	38	1	(	(	PUNCT
ajfa-6447	38	2	2007	2007	NUM
ajfa-6447	38	3	)	)	PUNCT
ajfa-6447	38	4	used	use	VERB
ajfa-6447	38	5	discretionary	discretionary	ADJ
ajfa-6447	38	6	accrual	accrual	ADJ
ajfa-6447	38	7	models	model	NOUN
ajfa-6447	38	8	to	to	PART
ajfa-6447	38	9	show	show	VERB
ajfa-6447	38	10	that	that	SCONJ
ajfa-6447	38	11	english	english	PROPN
ajfa-6447	38	12	nhs	nhs	PROPN
ajfa-6447	38	13	hospitals	hospital	NOUN
ajfa-6447	38	14	reported	report	VERB
ajfa-6447	38	15	profit	profit	NOUN
ajfa-6447	38	16	and	and	CCONJ
ajfa-6447	38	17	achieved	achieve	VERB
ajfa-6447	38	18	the	the	DET
ajfa-6447	38	19	financial	financial	ADJ
ajfa-6447	38	20	break	break	NOUN
ajfa-6447	38	21	-	-	PUNCT
ajfa-6447	38	22	even	even	ADV
ajfa-6447	38	23	point	point	NOUN
ajfa-6447	38	24	.	.	PUNCT
ajfa-6447	39	1	eldenburg	eldenburg	PROPN
ajfa-6447	39	2	et	et	PROPN
ajfa-6447	39	3	al	al	PROPN
ajfa-6447	39	4	.	.	PROPN
ajfa-6447	40	1	(	(	PUNCT
ajfa-6447	40	2	2011	2011	NUM
ajfa-6447	40	3	)	)	PUNCT
ajfa-6447	40	4	determined	determine	VERB
ajfa-6447	40	5	earnings	earning	NOUN
ajfa-6447	40	6	management	management	NOUN
ajfa-6447	40	7	in	in	ADP
ajfa-6447	40	8	nonprofit	nonprofit	ADJ
ajfa-6447	40	9	hospitals	hospital	NOUN
ajfa-6447	40	10	through	through	ADP
ajfa-6447	40	11	assessing	assess	VERB
ajfa-6447	40	12	their	their	PRON
ajfa-6447	40	13	management	management	NOUN
ajfa-6447	40	14	of	of	ADP
ajfa-6447	40	15	accruals	accrual	NOUN
ajfa-6447	40	16	and	and	CCONJ
ajfa-6447	40	17	use	use	NOUN
ajfa-6447	40	18	of	of	ADP
ajfa-6447	40	19	real	real	ADJ
ajfa-6447	40	20	activities	activity	NOUN
ajfa-6447	40	21	(	(	PUNCT
ajfa-6447	40	22	non	non	ADJ
ajfa-6447	40	23	-	-	ADJ
ajfa-6447	40	24	revenue	revenue	NOUN
ajfa-6447	40	25	-	-	PUNCT
ajfa-6447	40	26	generating	generate	VERB
ajfa-6447	40	27	activities	activity	NOUN
ajfa-6447	40	28	)	)	PUNCT
ajfa-6447	40	29	to	to	PART
ajfa-6447	40	30	avoid	avoid	VERB
ajfa-6447	40	31	reporting	report	VERB
ajfa-6447	40	32	earnings	earning	NOUN
ajfa-6447	40	33	that	that	PRON
ajfa-6447	40	34	fall	fall	VERB
ajfa-6447	40	35	below	below	ADP
ajfa-6447	40	36	or	or	CCONJ
ajfa-6447	40	37	well	well	ADV
ajfa-6447	40	38	above	above	ADP
ajfa-6447	40	39	the	the	DET
ajfa-6447	40	40	zero	zero	NUM
ajfa-6447	40	41	-	-	PUNCT
ajfa-6447	40	42	profit	profit	NOUN
ajfa-6447	40	43	benchmark	benchmark	NOUN
ajfa-6447	40	44	.	.	PUNCT
ajfa-6447	41	1	furthermore	furthermore	ADV
ajfa-6447	41	2	,	,	PUNCT
ajfa-6447	41	3	krishnan	krishnan	PROPN
ajfa-6447	41	4	and	and	CCONJ
ajfa-6447	41	5	yetman	yetman	NOUN
ajfa-6447	41	6	(	(	PUNCT
ajfa-6447	41	7	2011	2011	NUM
ajfa-6447	41	8	)	)	PUNCT
ajfa-6447	41	9	evaluate	evaluate	VERB
ajfa-6447	41	10	whether	whether	SCONJ
ajfa-6447	41	11	2	2	NUM
ajfa-6447	41	12	discretionary	discretionary	ADJ
ajfa-6447	41	13	accruals	accrual	NOUN
ajfa-6447	41	14	3	3	NUM
ajfa-6447	41	15	discretionary	discretionary	ADJ
ajfa-6447	41	16	accruals	accrual	NOUN
ajfa-6447	41	17	4	4	NUM
ajfa-6447	41	18	bad	bad	ADJ
ajfa-6447	41	19	debts	debt	NOUN
ajfa-6447	41	20	5	5	NUM
ajfa-6447	41	21	non	non	ADJ
ajfa-6447	41	22	-	-	ADJ
ajfa-6447	41	23	operating	operate	VERB
ajfa-6447	41	24	and	and	CCONJ
ajfa-6447	41	25	non	non	ADJ
ajfa-6447	41	26	-	-	ADJ
ajfa-6447	41	27	revenue	revenue	NOUN
ajfa-6447	41	28	-	-	PUNCT
ajfa-6447	41	29	generating	generate	VERB
ajfa-6447	41	30	activity	activity	NOUN
ajfa-6447	41	31	accounts	account	NOUN
ajfa-6447	41	32	expenditures	expenditure	NOUN
ajfa-6447	41	33	6	6	NUM
ajfa-6447	41	34	net	net	ADJ
ajfa-6447	41	35	gain	gain	NOUN
ajfa-6447	41	36	on	on	ADP
ajfa-6447	41	37	the	the	DET
ajfa-6447	41	38	sales	sale	NOUN
ajfa-6447	41	39	of	of	ADP
ajfa-6447	41	40	property	property	NOUN
ajfa-6447	41	41	7	7	NUM
ajfa-6447	41	42	peasnell	peasnell	PROPN
ajfa-6447	41	43	et	et	PROPN
ajfa-6447	41	44	al	al	PROPN
ajfa-6447	41	45	.	.	PROPN
ajfa-6447	42	1	(	(	PUNCT
ajfa-6447	42	2	2000	2000	NUM
ajfa-6447	42	3	)	)	PUNCT
ajfa-6447	42	4	8	8	NUM
ajfa-6447	42	5	peasnell	peasnell	NOUN
ajfa-6447	42	6	et	et	PROPN
ajfa-6447	42	7	al	al	PROPN
ajfa-6447	42	8	.	.	PROPN
ajfa-6447	43	1	(	(	PUNCT
ajfa-6447	43	2	2000	2000	NUM
ajfa-6447	43	3	)	)	PUNCT
ajfa-6447	43	4	asian	asian	ADJ
ajfa-6447	43	5	journal	journal	NOUN
ajfa-6447	43	6	of	of	ADP
ajfa-6447	43	7	finance	finance	PROPN
ajfa-6447	43	8	&	&	CCONJ
ajfa-6447	43	9	accounting	accounting	PROPN
ajfa-6447	43	10	issn	issn	PROPN
ajfa-6447	43	11	1946	1946	NUM
ajfa-6447	43	12	-	-	PUNCT
ajfa-6447	43	13	052x	052x	PROPN
ajfa-6447	43	14	2014	2014	NUM
ajfa-6447	43	15	,	,	PUNCT
ajfa-6447	43	16	vol	vol	NOUN
ajfa-6447	43	17	.	.	PROPN
ajfa-6447	43	18	6	6	NUM
ajfa-6447	43	19	,	,	PUNCT
ajfa-6447	43	20	no	no	INTJ
ajfa-6447	43	21	.	.	NOUN
ajfa-6447	43	22	2	2	NUM
ajfa-6447	43	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	43	24	454	454	NUM
ajfa-6447	43	25	nonprofit	nonprofit	ADJ
ajfa-6447	43	26	hospital	hospital	NOUN
ajfa-6447	43	27	managers	manager	NOUN
ajfa-6447	43	28	inflate	inflate	VERB
ajfa-6447	43	29	program	program	NOUN
ajfa-6447	43	30	service	service	NOUN
ajfa-6447	43	31	expenses	expense	NOUN
ajfa-6447	43	32	relative	relative	ADJ
ajfa-6447	43	33	to	to	ADP
ajfa-6447	43	34	fundraising	fundraising	NOUN
ajfa-6447	43	35	,	,	PUNCT
ajfa-6447	43	36	management	management	NOUN
ajfa-6447	43	37	,	,	PUNCT
ajfa-6447	43	38	and	and	CCONJ
ajfa-6447	43	39	general	general	ADJ
ajfa-6447	43	40	expenses	expense	NOUN
ajfa-6447	43	41	,	,	PUNCT
ajfa-6447	43	42	when	when	SCONJ
ajfa-6447	43	43	program	program	NOUN
ajfa-6447	43	44	service	service	NOUN
ajfa-6447	43	45	expenses	expense	NOUN
ajfa-6447	43	46	are	be	AUX
ajfa-6447	43	47	described	describe	VERB
ajfa-6447	43	48	as	as	ADP
ajfa-6447	43	49	being	be	AUX
ajfa-6447	43	50	dedicated	dedicate	VERB
ajfa-6447	43	51	to	to	ADP
ajfa-6447	43	52	any	any	DET
ajfa-6447	43	53	“	"	PUNCT
ajfa-6447	43	54	activity	activity	NOUN
ajfa-6447	43	55	of	of	ADP
ajfa-6447	43	56	an	an	DET
ajfa-6447	43	57	organization	organization	NOUN
ajfa-6447	43	58	that	that	PRON
ajfa-6447	43	59	accomplishes	accomplish	VERB
ajfa-6447	43	60	its	its	PRON
ajfa-6447	43	61	exempt	exempt	ADJ
ajfa-6447	43	62	purpose	purpose	NOUN
ajfa-6447	43	63	”	"	PUNCT
ajfa-6447	43	64	(	(	PUNCT
ajfa-6447	43	65	internal	internal	ADJ
ajfa-6447	43	66	revenue	revenue	NOUN
ajfa-6447	43	67	service	service	NOUN
ajfa-6447	43	68	2010	2010	NUM
ajfa-6447	43	69	)	)	PUNCT
ajfa-6447	43	70	.	.	PUNCT
ajfa-6447	44	1	tan	tan	PROPN
ajfa-6447	44	2	(	(	PUNCT
ajfa-6447	44	3	2011	2011	NUM
ajfa-6447	44	4	)	)	PUNCT
ajfa-6447	44	5	suggested	suggest	VERB
ajfa-6447	44	6	that	that	SCONJ
ajfa-6447	44	7	managers	manager	NOUN
ajfa-6447	44	8	of	of	ADP
ajfa-6447	44	9	nonprofit	nonprofit	ADJ
ajfa-6447	44	10	hospitals	hospital	NOUN
ajfa-6447	44	11	used	use	VERB
ajfa-6447	44	12	discretionary	discretionary	ADJ
ajfa-6447	44	13	accruals	accrual	NOUN
ajfa-6447	44	14	(	(	PUNCT
ajfa-6447	44	15	estimated	estimate	VERB
ajfa-6447	44	16	using	use	VERB
ajfa-6447	44	17	aggregate	aggregate	ADJ
ajfa-6447	44	18	accruals	accrual	NOUN
ajfa-6447	44	19	models	model	NOUN
ajfa-6447	44	20	and	and	CCONJ
ajfa-6447	44	21	specific	specific	ADJ
ajfa-6447	44	22	accruals	accrual	NOUN
ajfa-6447	44	23	models	model	NOUN
ajfa-6447	44	24	)	)	PUNCT
ajfa-6447	44	25	to	to	PART
ajfa-6447	44	26	meet	meet	VERB
ajfa-6447	44	27	the	the	DET
ajfa-6447	44	28	earnings	earning	NOUN
ajfa-6447	44	29	target	target	NOUN
ajfa-6447	44	30	.	.	PUNCT
ajfa-6447	45	1	ballantine	ballantine	PROPN
ajfa-6447	45	2	et	et	PROPN
ajfa-6447	45	3	al	al	PROPN
ajfa-6447	45	4	.	.	PROPN
ajfa-6447	45	5	(	(	PUNCT
ajfa-6447	45	6	2008	2008	NUM
ajfa-6447	45	7	)	)	PUNCT
ajfa-6447	45	8	,	,	PUNCT
ajfa-6447	45	9	who	who	PRON
ajfa-6447	45	10	studied	study	VERB
ajfa-6447	45	11	public	public	ADJ
ajfa-6447	45	12	sector	sector	NOUN
ajfa-6447	45	13	nhs	nhs	PROPN
ajfa-6447	45	14	hospital	hospital	NOUN
ajfa-6447	45	15	trusts	trust	NOUN
ajfa-6447	45	16	in	in	ADP
ajfa-6447	45	17	the	the	DET
ajfa-6447	45	18	united	united	ADJ
ajfa-6447	45	19	kingdom	kingdom	PROPN
ajfa-6447	45	20	,	,	PUNCT
ajfa-6447	45	21	and	and	CCONJ
ajfa-6447	45	22	chang	chang	PROPN
ajfa-6447	45	23	and	and	CCONJ
ajfa-6447	45	24	tuckman	tuckman	NOUN
ajfa-6447	45	25	(	(	PUNCT
ajfa-6447	45	26	1990	1990	NUM
ajfa-6447	45	27	)	)	PUNCT
ajfa-6447	45	28	,	,	PUNCT
ajfa-6447	45	29	who	who	PRON
ajfa-6447	45	30	examined	examine	VERB
ajfa-6447	45	31	nonprofit	nonprofit	ADJ
ajfa-6447	45	32	organizations	organization	NOUN
ajfa-6447	45	33	in	in	ADP
ajfa-6447	45	34	the	the	DET
ajfa-6447	45	35	united	united	PROPN
ajfa-6447	45	36	states	states	PROPN
ajfa-6447	45	37	,	,	PUNCT
ajfa-6447	45	38	found	find	VERB
ajfa-6447	45	39	that	that	SCONJ
ajfa-6447	45	40	accrual	accrual	ADJ
ajfa-6447	45	41	management	management	NOUN
ajfa-6447	45	42	facilitates	facilitates	AUX
ajfa-6447	45	43	reported	report	VERB
ajfa-6447	45	44	earning	earn	VERB
ajfa-6447	45	45	manipulation	manipulation	NOUN
ajfa-6447	45	46	to	to	PART
ajfa-6447	45	47	achieve	achieve	VERB
ajfa-6447	45	48	a	a	DET
ajfa-6447	45	49	low	low	ADJ
ajfa-6447	45	50	or	or	CCONJ
ajfa-6447	45	51	no	no	PRON
ajfa-6447	45	52	profit	profit	NOUN
ajfa-6447	45	53	result	result	NOUN
ajfa-6447	45	54	.	.	PUNCT
ajfa-6447	46	1	the	the	DET
ajfa-6447	46	2	different	different	ADJ
ajfa-6447	46	3	objectives	objective	NOUN
ajfa-6447	46	4	of	of	ADP
ajfa-6447	46	5	earnings	earning	NOUN
ajfa-6447	46	6	manipulation	manipulation	NOUN
ajfa-6447	46	7	may	may	AUX
ajfa-6447	46	8	result	result	VERB
ajfa-6447	46	9	in	in	ADP
ajfa-6447	46	10	varying	vary	VERB
ajfa-6447	46	11	degrees	degree	NOUN
ajfa-6447	46	12	of	of	ADP
ajfa-6447	46	13	specification	specification	NOUN
ajfa-6447	46	14	and	and	CCONJ
ajfa-6447	46	15	power	power	NOUN
ajfa-6447	46	16	of	of	ADP
ajfa-6447	46	17	discretionary	discretionary	ADJ
ajfa-6447	46	18	items	item	NOUN
ajfa-6447	46	19	for	for	ADP
ajfa-6447	46	20	earnings	earning	NOUN
ajfa-6447	46	21	management	management	NOUN
ajfa-6447	46	22	.	.	PUNCT
ajfa-6447	47	1	3	3	X
ajfa-6447	47	2	.	.	X
ajfa-6447	47	3	methods	method	NOUN
ajfa-6447	47	4	the	the	DET
ajfa-6447	47	5	sample	sample	NOUN
ajfa-6447	47	6	for	for	ADP
ajfa-6447	47	7	this	this	DET
ajfa-6447	47	8	study	study	NOUN
ajfa-6447	47	9	was	be	AUX
ajfa-6447	47	10	obtained	obtain	VERB
ajfa-6447	47	11	from	from	ADP
ajfa-6447	47	12	the	the	DET
ajfa-6447	47	13	department	department	NOUN
ajfa-6447	47	14	of	of	ADP
ajfa-6447	47	15	health	health	NOUN
ajfa-6447	47	16	,	,	PUNCT
ajfa-6447	47	17	executive	executive	NOUN
ajfa-6447	47	18	yuan	yuan	NOUN
ajfa-6447	47	19	,	,	PUNCT
ajfa-6447	47	20	and	and	CCONJ
ajfa-6447	47	21	nfp	nfp	INTJ
ajfa-6447	47	22	hospitals	hospital	NOUN
ajfa-6447	47	23	(	(	PUNCT
ajfa-6447	47	24	totaling	total	VERB
ajfa-6447	47	25	43	43	NUM
ajfa-6447	47	26	)	)	PUNCT
ajfa-6447	47	27	between	between	ADP
ajfa-6447	47	28	2005	2005	NUM
ajfa-6447	47	29	and	and	CCONJ
ajfa-6447	47	30	2011	2011	NUM
ajfa-6447	47	31	(	(	PUNCT
ajfa-6447	47	32	sample	sample	NOUN
ajfa-6447	47	33	size	size	NOUN
ajfa-6447	47	34	=	=	SYM
ajfa-6447	47	35	301	301	NUM
ajfa-6447	47	36	)	)	PUNCT
ajfa-6447	47	37	.	.	PUNCT
ajfa-6447	48	1	this	this	DET
ajfa-6447	48	2	study	study	NOUN
ajfa-6447	48	3	also	also	ADV
ajfa-6447	48	4	adopted	adopt	VERB
ajfa-6447	48	5	the	the	DET
ajfa-6447	48	6	regression	regression	NOUN
ajfa-6447	48	7	method	method	NOUN
ajfa-6447	48	8	.	.	PUNCT
ajfa-6447	49	1	a	a	DET
ajfa-6447	49	2	regression	regression	NOUN
ajfa-6447	49	3	model	model	NOUN
ajfa-6447	49	4	was	be	AUX
ajfa-6447	49	5	employed	employ	VERB
ajfa-6447	49	6	to	to	PART
ajfa-6447	49	7	analyze	analyze	VERB
ajfa-6447	49	8	the	the	DET
ajfa-6447	49	9	data	datum	NOUN
ajfa-6447	49	10	variables	variable	NOUN
ajfa-6447	49	11	and	and	CCONJ
ajfa-6447	49	12	research	research	NOUN
ajfa-6447	49	13	model	model	NOUN
ajfa-6447	49	14	used	use	VERB
ajfa-6447	49	15	for	for	ADP
ajfa-6447	49	16	this	this	DET
ajfa-6447	49	17	study	study	NOUN
ajfa-6447	49	18	;	;	PUNCT
ajfa-6447	49	19	the	the	DET
ajfa-6447	49	20	results	result	NOUN
ajfa-6447	49	21	are	be	AUX
ajfa-6447	49	22	described	describe	VERB
ajfa-6447	49	23	below	below	ADV
ajfa-6447	49	24	.	.	PUNCT
ajfa-6447	50	1	3.1	3.1	NUM
ajfa-6447	50	2	measuring	measure	VERB
ajfa-6447	50	3	discretionary	discretionary	ADJ
ajfa-6447	50	4	accruals	accrual	NOUN
ajfa-6447	50	5	(	(	PUNCT
ajfa-6447	50	6	itda	itda	NOUN
ajfa-6447	50	7	)	)	PUNCT
ajfa-6447	50	8	it	it	PRON
ajfa-6447	50	9	it	it	PRON
ajfa-6447	50	10	it	it	PRON
ajfa-6447	50	11	it	it	PRON
ajfa-6447	50	12	it	it	PRON
ajfa-6447	50	13	it	it	PRON
ajfa-6447	50	14	it	it	PRON
ajfa-6447	50	15	itit	itit	VERB
ajfa-6447	50	16	it	it	PRON
ajfa-6447	50	17	asset	asset	NOUN
ajfa-6447	50	18	medcaid	medcaid	PROPN
ajfa-6447	50	19	asset	asset	NOUN
ajfa-6447	50	20	medcare	medcare	NOUN
ajfa-6447	50	21	asset	asset	NOUN
ajfa-6447	50	22	netrev	netrev	PROPN
ajfa-6447	50	23	assetasset	assetasset	PROPN
ajfa-6447	50	24	bd	bd	PROPN
ajfa-6447	50	25	εββββ	εββββ	VERB
ajfa-6447	50	26	+	+	CCONJ
ajfa-6447	50	27	δ	δ	PROPN
ajfa-6447	50	28	+	+	CCONJ
ajfa-6447	50	29	δ	δ	PROPN
ajfa-6447	50	30	+	+	CCONJ
ajfa-6447	50	31	δ	δ	PROPN
ajfa-6447	50	32	+	+	PROPN
ajfa-6447	50	33	=	=	NOUN
ajfa-6447	50	34	δ	δ	X
ajfa-6447	50	35	−−−−−	−−−−−	NUM
ajfa-6447	50	36	1	1	NUM
ajfa-6447	50	37	4	4	NUM
ajfa-6447	50	38	1	1	NUM
ajfa-6447	50	39	3	3	NUM
ajfa-6447	50	40	1	1	NUM
ajfa-6447	50	41	2	2	NUM
ajfa-6447	50	42	1	1	NUM
ajfa-6447	50	43	1	1	NUM
ajfa-6447	50	44	1	1	NUM
ajfa-6447	50	45	.	.	PUNCT
ajfa-6447	51	1	(	(	PUNCT
ajfa-6447	51	2	1)9	1)9	NUM
ajfa-6447	51	3	it	it	PRON
ajfa-6447	52	1	it	it	PRON
ajfa-6447	53	1	it	it	PRON
ajfa-6447	54	1	it	it	PRON
ajfa-6447	55	1	it	it	PRON
ajfa-6447	55	2	itit	itit	VERB
ajfa-6447	55	3	it	it	PRON
ajfa-6447	55	4	asset	asset	NOUN
ajfa-6447	55	5	nppe	nppe	PROPN
ajfa-6447	55	6	asset	asset	PROPN
ajfa-6447	55	7	netrev	netrev	PROPN
ajfa-6447	55	8	assetasset	assetasset	PROPN
ajfa-6447	56	1	jacc	jacc	INTJ
ajfa-6447	56	2	εβββ	εβββ	VERB
ajfa-6447	56	3	+	+	PROPN
ajfa-6447	56	4	+	+	PROPN
ajfa-6447	56	5	δ	δ	PROPN
ajfa-6447	57	1	+	+	NOUN
ajfa-6447	57	2	=	=	ADJ
ajfa-6447	57	3	−−−−	−−−−	NOUN
ajfa-6447	57	4	1	1	NUM
ajfa-6447	57	5	3	3	NUM
ajfa-6447	57	6	1	1	NUM
ajfa-6447	57	7	2	2	NUM
ajfa-6447	57	8	1	1	NUM
ajfa-6447	57	9	1	1	NUM
ajfa-6447	57	10	1	1	NUM
ajfa-6447	57	11	…	…	SYM
ajfa-6447	57	12	…	…	PUNCT
ajfa-6447	57	13	…	…	PUNCT
ajfa-6447	57	14	…	…	PUNCT
ajfa-6447	57	15	……	……	NOUN
ajfa-6447	57	16	……	……	NOUN
ajfa-6447	57	17	……	……	NOUN
ajfa-6447	57	18	.	.	PUNCT
ajfa-6447	58	1	(	(	PUNCT
ajfa-6447	58	2	2)10	2)10	NUM
ajfa-6447	58	3	it	it	PRON
ajfa-6447	58	4	it	it	PRON
ajfa-6447	59	1	it	it	PRON
ajfa-6447	60	1	it	it	PRON
ajfa-6447	60	2	itit	itit	VERB
ajfa-6447	60	3	itit	itit	VERB
ajfa-6447	60	4	it	it	PRON
ajfa-6447	60	5	asset	asset	VERB
ajfa-6447	60	6	gppe	gppe	PROPN
ajfa-6447	60	7	asset	asset	NOUN
ajfa-6447	60	8	arsales	arsale	NOUN
ajfa-6447	60	9	assetasset	assetasset	VERB
ajfa-6447	60	10	mjacc	mjacc	ADV
ajfa-6447	60	11	εβββ	εβββ	VERB
ajfa-6447	60	12	+	+	PROPN
ajfa-6447	60	13	+	+	CCONJ
ajfa-6447	60	14	δ−δ	δ−δ	ADJ
ajfa-6447	61	1	+	+	NOUN
ajfa-6447	61	2	=	=	ADJ
ajfa-6447	61	3	−−−−	−−−−	NOUN
ajfa-6447	61	4	1	1	NUM
ajfa-6447	61	5	3	3	NUM
ajfa-6447	61	6	1	1	NUM
ajfa-6447	61	7	2	2	NUM
ajfa-6447	61	8	1	1	NUM
ajfa-6447	61	9	1	1	NUM
ajfa-6447	61	10	1	1	NUM
ajfa-6447	61	11	…	…	SYM
ajfa-6447	61	12	…	…	PUNCT
ajfa-6447	61	13	…	…	PUNCT
ajfa-6447	61	14	…	…	PUNCT
ajfa-6447	61	15	…	…	PUNCT
ajfa-6447	61	16	..	..	PUNCT
ajfa-6447	61	17	……	……	NOUN
ajfa-6447	61	18	.	.	PUNCT
ajfa-6447	62	1	(	(	PUNCT
ajfa-6447	62	2	3)11	3)11	NUM
ajfa-6447	62	3	it	it	PRON
ajfa-6447	63	1	it	it	PRON
ajfa-6447	64	1	it	it	PRON
ajfa-6447	65	1	it	it	PRON
ajfa-6447	66	1	it	it	PRON
ajfa-6447	67	1	it	it	PRON
ajfa-6447	68	1	it	it	PRON
ajfa-6447	69	1	it	it	PRON
ajfa-6447	70	1	it	it	PRON
ajfa-6447	71	1	it	it	PRON
ajfa-6447	72	1	it	it	PRON
ajfa-6447	72	2	itit	itit	VERB
ajfa-6447	72	3	it	it	PRON
ajfa-6447	72	4	asset	asset	NOUN
ajfa-6447	73	1	nppe	nppe	PROPN
ajfa-6447	73	2	asset	asset	NOUN
ajfa-6447	73	3	sales	sale	NOUN
ajfa-6447	73	4	asset	asset	NOUN
ajfa-6447	73	5	cfo	cfo	PROPN
ajfa-6447	73	6	asset	asset	PROPN
ajfa-6447	73	7	cfo	cfo	PROPN
ajfa-6447	73	8	asset	asset	PROPN
ajfa-6447	73	9	cfo	cfo	PROPN
ajfa-6447	73	10	assetasset	assetasset	PROPN
ajfa-6447	73	11	wc	wc	PROPN
ajfa-6447	73	12	εββββββ	εββββββ	VERB
ajfa-6447	73	13	+	+	PROPN
ajfa-6447	73	14	+	+	PROPN
ajfa-6447	73	15	δ	δ	PROPN
ajfa-6447	73	16	+	+	PROPN
ajfa-6447	73	17	+	+	ADJ
ajfa-6447	73	18	+	+	ADJ
ajfa-6447	73	19	+	+	ADJ
ajfa-6447	73	20	=	=	ADJ
ajfa-6447	73	21	δ	δ	NOUN
ajfa-6447	73	22	−−−	−−−	NOUN
ajfa-6447	74	1	+	+	CCONJ
ajfa-6447	74	2	−−	−−	NOUN
ajfa-6447	74	3	−	−	PROPN
ajfa-6447	74	4	−−	−−	NOUN
ajfa-6447	74	5	1	1	NUM
ajfa-6447	74	6	6	6	NUM
ajfa-6447	74	7	1	1	NUM
ajfa-6447	74	8	5	5	NUM
ajfa-6447	74	9	1	1	NUM
ajfa-6447	74	10	14	14	NUM
ajfa-6447	74	11	1	1	NUM
ajfa-6447	74	12	3	3	NUM
ajfa-6447	74	13	1	1	NUM
ajfa-6447	74	14	12	12	NUM
ajfa-6447	74	15	1	1	NUM
ajfa-6447	74	16	1	1	NUM
ajfa-6447	74	17	1	1	NUM
ajfa-6447	74	18	..	..	PUNCT
ajfa-6447	74	19	(	(	PUNCT
ajfa-6447	74	20	4)12	4)12	NUM
ajfa-6447	74	21	it	it	PRON
ajfa-6447	74	22	it	it	PRON
ajfa-6447	74	23	it	it	PRON
ajfa-6447	74	24	itititit	itititit	VERB
ajfa-6447	74	25	it	it	PRON
ajfa-6447	74	26	it	it	PRON
ajfa-6447	74	27	lasset	lasset	VERB
ajfa-6447	74	28	salesassetnopredincreasedecrease	salesassetnopredincreasedecrease	NOUN
ajfa-6447	74	29	lasset	lasset	NOUN
ajfa-6447	74	30	expend	expend	VERB
ajfa-6447	74	31	εββββββ	εββββββ	VERB
ajfa-6447	75	1	+	+	PROPN
ajfa-6447	75	2	δ+++++=δ	δ+++++=δ	PROPN
ajfa-6447	75	3	543210	543210	NUM
ajfa-6447	75	4	…	…	PUNCT
ajfa-6447	75	5	(	(	PUNCT
ajfa-6447	75	6	5)13	5)13	NOUN
ajfa-6447	75	7	9	9	NUM
ajfa-6447	75	8	leone	leone	NOUN
ajfa-6447	75	9	and	and	CCONJ
ajfa-6447	75	10	van	van	PROPN
ajfa-6447	75	11	horn(2005	horn(2005	PROPN
ajfa-6447	75	12	)	)	PUNCT
ajfa-6447	75	13	,	,	PUNCT
ajfa-6447	75	14	itdabd	itdabd	NOUN
ajfa-6447	75	15	represents	represent	VERB
ajfa-6447	75	16	the	the	DET
ajfa-6447	75	17	discretionary	discretionary	NOUN
ajfa-6447	75	18	of	of	ADP
ajfa-6447	75	19	bad	bad	ADJ
ajfa-6447	75	20	debt	debt	NOUN
ajfa-6447	75	21	at	at	ADP
ajfa-6447	75	22	time	time	NOUN
ajfa-6447	75	23	t	t	PROPN
ajfa-6447	75	24	using	use	VERB
ajfa-6447	75	25	model	model	NOUN
ajfa-6447	75	26	1	1	NUM
ajfa-6447	75	27	10	10	NUM
ajfa-6447	75	28	leone	leone	NOUN
ajfa-6447	75	29	and	and	CCONJ
ajfa-6447	75	30	van	van	PROPN
ajfa-6447	75	31	horn(2005	horn(2005	PROPN
ajfa-6447	75	32	)	)	PUNCT
ajfa-6447	75	33	,	,	PUNCT
ajfa-6447	75	34	itdaj	itdaj	NOUN
ajfa-6447	75	35	represents	represent	VERB
ajfa-6447	75	36	the	the	DET
ajfa-6447	75	37	discretionary	discretionary	ADJ
ajfa-6447	75	38	accruals	accrual	NOUN
ajfa-6447	75	39	of	of	ADP
ajfa-6447	75	40	the	the	DET
ajfa-6447	75	41	jones	jones	PROPN
ajfa-6447	75	42	model	model	PROPN
ajfa-6447	75	43	(	(	PUNCT
ajfa-6447	75	44	1991	1991	NUM
ajfa-6447	75	45	)	)	PUNCT
ajfa-6447	75	46	at	at	ADP
ajfa-6447	75	47	time	time	NOUN
ajfa-6447	75	48	t	t	PROPN
ajfa-6447	75	49	using	use	VERB
ajfa-6447	75	50	model	model	NOUN
ajfa-6447	75	51	2	2	NUM
ajfa-6447	75	52	11tan(2011	11tan(2011	NUM
ajfa-6447	75	53	)	)	PUNCT
ajfa-6447	75	54	,	,	PUNCT
ajfa-6447	75	55	itdamj	itdamj	NOUN
ajfa-6447	75	56	represents	represent	VERB
ajfa-6447	75	57	the	the	DET
ajfa-6447	75	58	discretionary	discretionary	ADJ
ajfa-6447	75	59	accruals	accrual	NOUN
ajfa-6447	75	60	of	of	ADP
ajfa-6447	75	61	the	the	DET
ajfa-6447	75	62	modified	modify	VERB
ajfa-6447	75	63	jones	jones	PROPN
ajfa-6447	75	64	model	model	PROPN
ajfa-6447	75	65	at	at	ADP
ajfa-6447	75	66	time	time	NOUN
ajfa-6447	75	67	t	t	PROPN
ajfa-6447	75	68	using	use	VERB
ajfa-6447	75	69	model	model	NOUN
ajfa-6447	75	70	3	3	NUM
ajfa-6447	75	71	12ballantine	12ballantine	NUM
ajfa-6447	75	72	et	et	NOUN
ajfa-6447	75	73	al.(2007	al.(2007	NOUN
ajfa-6447	75	74	)	)	PUNCT
ajfa-6447	75	75	,	,	PUNCT
ajfa-6447	75	76	itdawc	itdawc	PROPN
ajfa-6447	75	77	represents	represent	VERB
ajfa-6447	75	78	the	the	DET
ajfa-6447	75	79	discretionary	discretionary	NOUN
ajfa-6447	75	80	of	of	ADP
ajfa-6447	75	81	working	work	VERB
ajfa-6447	75	82	capital	capital	NOUN
ajfa-6447	75	83	at	at	ADP
ajfa-6447	75	84	time	time	NOUN
ajfa-6447	75	85	t	t	PROPN
ajfa-6447	75	86	using	use	VERB
ajfa-6447	75	87	model	model	NOUN
ajfa-6447	75	88	4	4	NUM
ajfa-6447	75	89	asian	asian	ADJ
ajfa-6447	75	90	journal	journal	NOUN
ajfa-6447	75	91	of	of	ADP
ajfa-6447	75	92	finance	finance	PROPN
ajfa-6447	75	93	&	&	CCONJ
ajfa-6447	75	94	accounting	accounting	PROPN
ajfa-6447	75	95	issn	issn	PROPN
ajfa-6447	75	96	1946	1946	NUM
ajfa-6447	75	97	-	-	PUNCT
ajfa-6447	75	98	052x	052x	PROPN
ajfa-6447	75	99	2014	2014	NUM
ajfa-6447	75	100	,	,	PUNCT
ajfa-6447	75	101	vol	vol	NOUN
ajfa-6447	75	102	.	.	PROPN
ajfa-6447	75	103	6	6	NUM
ajfa-6447	75	104	,	,	PUNCT
ajfa-6447	75	105	no	no	INTJ
ajfa-6447	75	106	.	.	NOUN
ajfa-6447	75	107	2	2	NUM
ajfa-6447	75	108	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	75	109	455	455	NUM
ajfa-6447	75	110	ititititititit	ititititititit	NOUN
ajfa-6447	75	111	gppesaleslassetabovezerobelowzerogain	gppesaleslassetabovezerobelowzerogain	NOUN
ajfa-6447	75	112	εββββββ	εββββββ	VERB
ajfa-6447	75	113	+	+	PROPN
ajfa-6447	75	114	+	+	ADJ
ajfa-6447	75	115	δ++++=	δ++++=	ADJ
ajfa-6447	75	116	−1543210	−1543210	NOUN
ajfa-6447	75	117	…	…	PUNCT
ajfa-6447	75	118	…	…	PUNCT
ajfa-6447	75	119	.	.	PUNCT
ajfa-6447	76	1	(	(	PUNCT
ajfa-6447	76	2	6)14	6)14	NUM
ajfa-6447	76	3	discretionary	discretionary	ADJ
ajfa-6447	76	4	items	item	NOUN
ajfa-6447	76	5	are	be	AUX
ajfa-6447	76	6	frequently	frequently	ADV
ajfa-6447	76	7	used	use	VERB
ajfa-6447	76	8	in	in	ADP
ajfa-6447	76	9	prior	prior	ADJ
ajfa-6447	76	10	studies	study	NOUN
ajfa-6447	76	11	as	as	ADP
ajfa-6447	76	12	a	a	DET
ajfa-6447	76	13	proxy	proxy	NOUN
ajfa-6447	76	14	for	for	ADP
ajfa-6447	76	15	earnings	earning	NOUN
ajfa-6447	76	16	management	management	NOUN
ajfa-6447	76	17	,	,	PUNCT
ajfa-6447	76	18	for	for	ADP
ajfa-6447	76	19	which	which	PRON
ajfa-6447	76	20	the	the	DET
ajfa-6447	76	21	value	value	NOUN
ajfa-6447	76	22	of	of	ADP
ajfa-6447	76	23	for	for	ADP
ajfa-6447	76	24	measuring	measure	VERB
ajfa-6447	76	25	earnings	earning	NOUN
ajfa-6447	76	26	management	management	NOUN
ajfa-6447	76	27	was	be	AUX
ajfa-6447	76	28	adopted	adopt	VERB
ajfa-6447	76	29	.	.	PUNCT
ajfa-6447	77	1	3.2	3.2	NUM
ajfa-6447	77	2	model	model	NOUN
ajfa-6447	77	3	specification15	specification15	NOUN
ajfa-6447	77	4	we	we	PRON
ajfa-6447	77	5	evaluate	evaluate	VERB
ajfa-6447	77	6	model	model	NOUN
ajfa-6447	77	7	specification	specification	NOUN
ajfa-6447	77	8	by	by	ADP
ajfa-6447	77	9	examining	examine	VERB
ajfa-6447	77	10	the	the	DET
ajfa-6447	77	11	extent	extent	NOUN
ajfa-6447	77	12	to	to	PART
ajfa-6447	77	13	which	which	PRON
ajfa-6447	77	14	each	each	PRON
ajfa-6447	77	15	of	of	ADP
ajfa-6447	77	16	the	the	DET
ajfa-6447	77	17	six	six	NUM
ajfa-6447	77	18	cross	cross	ADJ
ajfa-6447	77	19	-	-	ADJ
ajfa-6447	77	20	sectional	sectional	ADJ
ajfa-6447	77	21	models	model	NOUN
ajfa-6447	77	22	incorrectly	incorrectly	ADV
ajfa-6447	77	23	rejects	reject	VERB
ajfa-6447	77	24	the	the	DET
ajfa-6447	77	25	null	null	ADJ
ajfa-6447	77	26	hypothesis	hypothesis	NOUN
ajfa-6447	77	27	of	of	ADP
ajfa-6447	77	28	no	no	DET
ajfa-6447	77	29	earnings	earning	NOUN
ajfa-6447	77	30	management	management	NOUN
ajfa-6447	77	31	.	.	PUNCT
ajfa-6447	78	1	this	this	PRON
ajfa-6447	78	2	is	be	AUX
ajfa-6447	78	3	achieved	achieve	VERB
ajfa-6447	78	4	using	use	VERB
ajfa-6447	78	5	the	the	DET
ajfa-6447	78	6	following	follow	VERB
ajfa-6447	78	7	simulation	simulation	NOUN
ajfa-6447	78	8	procedure	procedure	NOUN
ajfa-6447	78	9	:	:	PUNCT
ajfa-6447	78	10	(	(	PUNCT
ajfa-6447	78	11	a	a	X
ajfa-6447	78	12	)	)	PUNCT
ajfa-6447	78	13	estimate	estimate	NOUN
ajfa-6447	78	14	the	the	DET
ajfa-6447	78	15	first	first	ADJ
ajfa-6447	78	16	stage	stage	NOUN
ajfa-6447	78	17	regressions	regression	NOUN
ajfa-6447	78	18	for	for	ADP
ajfa-6447	78	19	each	each	PRON
ajfa-6447	78	20	of	of	ADP
ajfa-6447	78	21	the	the	DET
ajfa-6447	78	22	six	six	NUM
ajfa-6447	78	23	models	model	NOUN
ajfa-6447	78	24	for	for	ADP
ajfa-6447	78	25	each	each	DET
ajfa-6447	78	26	hospital	hospital	NOUN
ajfa-6447	78	27	in	in	ADP
ajfa-6447	78	28	year	year	NOUN
ajfa-6447	78	29	t	t	PROPN
ajfa-6447	78	30	(	(	PUNCT
ajfa-6447	78	31	b	b	NOUN
ajfa-6447	78	32	)	)	PUNCT
ajfa-6447	78	33	select	select	VERB
ajfa-6447	78	34	25	25	NUM
ajfa-6447	78	35	firms	firm	NOUN
ajfa-6447	78	36	at	at	ADP
ajfa-6447	78	37	random	random	ADJ
ajfa-6447	78	38	from	from	ADP
ajfa-6447	78	39	year	year	NOUN
ajfa-6447	78	40	t	t	NOUN
ajfa-6447	78	41	and	and	CCONJ
ajfa-6447	78	42	construct	construct	VERB
ajfa-6447	78	43	an	an	DET
ajfa-6447	78	44	indicator	indicator	NOUN
ajfa-6447	78	45	variable	variable	NOUN
ajfa-6447	78	46	(	(	PUNCT
ajfa-6447	78	47	part	part	NOUN
ajfa-6447	78	48	)	)	PUNCT
ajfa-6447	78	49	defined	define	VERB
ajfa-6447	78	50	as	as	ADP
ajfa-6447	78	51	one	one	NUM
ajfa-6447	78	52	if	if	SCONJ
ajfa-6447	78	53	the	the	DET
ajfa-6447	78	54	firm	firm	NOUN
ajfa-6447	78	55	has	have	AUX
ajfa-6447	78	56	been	be	AUX
ajfa-6447	78	57	selected	select	VERB
ajfa-6447	78	58	and	and	CCONJ
ajfa-6447	78	59	zero	zero	NUM
ajfa-6447	78	60	otherwise	otherwise	ADV
ajfa-6447	78	61	;	;	PUNCT
ajfa-6447	78	62	(	(	PUNCT
ajfa-6447	78	63	c	c	X
ajfa-6447	78	64	)	)	PUNCT
ajfa-6447	78	65	randomize	randomize	VERB
ajfa-6447	78	66	all	all	DET
ajfa-6447	78	67	observations	observation	NOUN
ajfa-6447	78	68	in	in	ADP
ajfa-6447	78	69	year	year	NOUN
ajfa-6447	78	70	t	t	NOUN
ajfa-6447	78	71	and	and	CCONJ
ajfa-6447	78	72	compute	compute	VERB
ajfa-6447	78	73	abnormal	abnormal	ADJ
ajfa-6447	78	74	discretionary	discretionary	ADJ
ajfa-6447	78	75	items	item	NOUN
ajfa-6447	78	76	(	(	PUNCT
ajfa-6447	78	77	adi	adi	PROPN
ajfa-6447	78	78	)	)	PUNCT
ajfa-6447	78	79	for	for	ADP
ajfa-6447	78	80	each	each	PRON
ajfa-6447	78	81	of	of	ADP
ajfa-6447	78	82	the	the	DET
ajfa-6447	78	83	six	six	NUM
ajfa-6447	78	84	models	model	NOUN
ajfa-6447	78	85	using	use	VERB
ajfa-6447	78	86	the	the	DET
ajfa-6447	78	87	coefficient	coefficient	NOUN
ajfa-6447	78	88	estimates	estimate	NOUN
ajfa-6447	78	89	obtained	obtain	VERB
ajfa-6447	78	90	in	in	ADP
ajfa-6447	78	91	(	(	PUNCT
ajfa-6447	78	92	a	a	NOUN
ajfa-6447	78	93	)	)	PUNCT
ajfa-6447	78	94	;	;	PUNCT
ajfa-6447	78	95	(	(	PUNCT
ajfa-6447	78	96	d	d	X
ajfa-6447	78	97	)	)	PUNCT
ajfa-6447	78	98	estimate	estimate	VERB
ajfa-6447	78	99	the	the	DET
ajfa-6447	78	100	following	following	ADJ
ajfa-6447	78	101	univariate	univariate	ADJ
ajfa-6447	78	102	regression	regression	NOUN
ajfa-6447	78	103	for	for	ADP
ajfa-6447	78	104	each	each	DET
ajfa-6447	78	105	measure	measure	NOUN
ajfa-6447	78	106	of	of	ADP
ajfa-6447	78	107	abnormal	abnormal	ADJ
ajfa-6447	78	108	discretionary	discretionary	ADJ
ajfa-6447	78	109	items	item	NOUN
ajfa-6447	78	110	iitit	iitit	NOUN
ajfa-6447	78	111	partadi	partadi	VERB
ajfa-6447	78	112	εβα	εβα	NOUN
ajfa-6447	79	1	+	+	PROPN
ajfa-6447	79	2	+	+	PROPN
ajfa-6447	79	3	=	=	X
ajfa-6447	79	4	and	and	CCONJ
ajfa-6447	79	5	test	test	VERB
ajfa-6447	79	6	whether	whether	SCONJ
ajfa-6447	79	7	the	the	DET
ajfa-6447	79	8	estimated	estimate	VERB
ajfa-6447	79	9	coefficient	coefficient	NOUN
ajfa-6447	79	10	on	on	ADP
ajfa-6447	79	11	part	part	NOUN
ajfa-6447	79	12	is	be	AUX
ajfa-6447	79	13	significantly	significantly	ADV
ajfa-6447	79	14	different	different	ADJ
ajfa-6447	79	15	from	from	ADP
ajfa-6447	79	16	zero16	zero16	NOUN
ajfa-6447	79	17	.	.	PUNCT
ajfa-6447	80	1	steps	step	NOUN
ajfa-6447	80	2	(	(	PUNCT
ajfa-6447	80	3	a)–(d	a)–(d	NOUN
ajfa-6447	80	4	)	)	PUNCT
ajfa-6447	80	5	are	be	AUX
ajfa-6447	80	6	then	then	ADV
ajfa-6447	80	7	repeated	repeat	VERB
ajfa-6447	80	8	100	100	NUM
ajfa-6447	80	9	times	time	NOUN
ajfa-6447	80	10	for	for	ADP
ajfa-6447	80	11	each	each	DET
ajfa-6447	80	12	sample	sample	NOUN
ajfa-6447	80	13	year	year	NOUN
ajfa-6447	80	14	.	.	PUNCT
ajfa-6447	81	1	since	since	SCONJ
ajfa-6447	81	2	observations	observation	NOUN
ajfa-6447	81	3	at	at	ADP
ajfa-6447	81	4	stage	stage	NOUN
ajfa-6447	81	5	(	(	PUNCT
ajfa-6447	81	6	b	b	X
ajfa-6447	81	7	)	)	PUNCT
ajfa-6447	81	8	are	be	AUX
ajfa-6447	81	9	selected	select	VERB
ajfa-6447	81	10	at	at	ADP
ajfa-6447	81	11	random	random	ADJ
ajfa-6447	81	12	,	,	PUNCT
ajfa-6447	81	13	they	they	PRON
ajfa-6447	81	14	should	should	AUX
ajfa-6447	81	15	not	not	PART
ajfa-6447	81	16	be	be	AUX
ajfa-6447	81	17	characterized	characterize	VERB
ajfa-6447	81	18	by	by	ADP
ajfa-6447	81	19	any	any	DET
ajfa-6447	81	20	systematic	systematic	ADJ
ajfa-6447	81	21	earnings	earning	NOUN
ajfa-6447	81	22	management	management	NOUN
ajfa-6447	81	23	activity	activity	NOUN
ajfa-6447	81	24	.	.	PUNCT
ajfa-6447	82	1	as	as	ADP
ajfa-6447	82	2	such	such	ADJ
ajfa-6447	82	3	,	,	PUNCT
ajfa-6447	82	4	a	a	DET
ajfa-6447	82	5	well	well	ADV
ajfa-6447	82	6	specified	specify	VERB
ajfa-6447	82	7	model	model	NOUN
ajfa-6447	82	8	is	be	AUX
ajfa-6447	82	9	not	not	PART
ajfa-6447	82	10	expected	expect	VERB
ajfa-6447	82	11	to	to	PART
ajfa-6447	82	12	reject	reject	VERB
ajfa-6447	82	13	the	the	DET
ajfa-6447	82	14	null	null	ADJ
ajfa-6447	82	15	hypothesis	hypothesis	NOUN
ajfa-6447	82	16	of	of	ADP
ajfa-6447	82	17	b=0	b=0	PROPN
ajfa-6447	82	18	at	at	ADP
ajfa-6447	82	19	rates	rate	NOUN
ajfa-6447	82	20	that	that	PRON
ajfa-6447	82	21	significantly	significantly	ADV
ajfa-6447	82	22	exceed	exceed	VERB
ajfa-6447	82	23	the	the	DET
ajfa-6447	82	24	appropriate	appropriate	ADJ
ajfa-6447	82	25	test	test	NOUN
ajfa-6447	82	26	statistic	statistic	NOUN
ajfa-6447	82	27	(	(	PUNCT
ajfa-6447	82	28	e.g.	e.g.	ADV
ajfa-6447	82	29	,	,	PUNCT
ajfa-6447	82	30	five	five	NUM
ajfa-6447	82	31	percent	percent	NOUN
ajfa-6447	82	32	or	or	CCONJ
ajfa-6447	82	33	one	one	NUM
ajfa-6447	82	34	percent	percent	NOUN
ajfa-6447	82	35	levels	level	NOUN
ajfa-6447	82	36	)	)	PUNCT
ajfa-6447	82	37	.	.	PUNCT
ajfa-6447	83	1	3.3	3.3	NUM
ajfa-6447	83	2	power	power	NOUN
ajfa-6447	83	3	to	to	PART
ajfa-6447	83	4	detect	detect	VERB
ajfa-6447	83	5	earnings	earning	NOUN
ajfa-6447	83	6	management17	management17	NOUN
ajfa-6447	83	7	:	:	PUNCT
ajfa-6447	83	8	we	we	PRON
ajfa-6447	83	9	assess	assess	VERB
ajfa-6447	83	10	the	the	DET
ajfa-6447	83	11	power	power	NOUN
ajfa-6447	83	12	of	of	ADP
ajfa-6447	83	13	alternative	alternative	ADJ
ajfa-6447	83	14	cross	cross	ADJ
ajfa-6447	83	15	-	-	ADJ
ajfa-6447	83	16	sectional	sectional	ADJ
ajfa-6447	83	17	abnormal	abnormal	ADJ
ajfa-6447	83	18	discretionary	discretionary	ADJ
ajfa-6447	83	19	items	item	NOUN
ajfa-6447	83	20	models	model	NOUN
ajfa-6447	83	21	by	by	ADP
ajfa-6447	83	22	13eldenburg	13eldenburg	NUM
ajfa-6447	83	23	et	et	NOUN
ajfa-6447	83	24	al.(2011	al.(2011	PROPN
ajfa-6447	83	25	)	)	PUNCT
ajfa-6447	83	26	,	,	PUNCT
ajfa-6447	83	27	itdanga	itdanga	ADV
ajfa-6447	83	28	represents	represent	VERB
ajfa-6447	83	29	the	the	DET
ajfa-6447	83	30	discretionary	discretionary	NOUN
ajfa-6447	83	31	of	of	ADP
ajfa-6447	83	32	non	non	ADJ
ajfa-6447	83	33	-	-	ADJ
ajfa-6447	83	34	operating	operating	ADJ
ajfa-6447	83	35	or	or	CCONJ
ajfa-6447	83	36	non	non	ADJ
ajfa-6447	83	37	-	-	ADJ
ajfa-6447	83	38	revenue	revenue	NOUN
ajfa-6447	83	39	-	-	PUNCT
ajfa-6447	83	40	generating	generate	VERB
ajfa-6447	83	41	activity	activity	NOUN
ajfa-6447	83	42	at	at	ADP
ajfa-6447	83	43	time	time	NOUN
ajfa-6447	83	44	t	t	PROPN
ajfa-6447	83	45	using	use	VERB
ajfa-6447	83	46	model	model	NOUN
ajfa-6447	83	47	5	5	NUM
ajfa-6447	83	48	14	14	NUM
ajfa-6447	83	49	eldenburg	eldenburg	NOUN
ajfa-6447	83	50	et	et	PROPN
ajfa-6447	83	51	al	al	PROPN
ajfa-6447	83	52	.	.	PROPN
ajfa-6447	84	1	(	(	PUNCT
ajfa-6447	84	2	2011	2011	NUM
ajfa-6447	84	3	)	)	PUNCT
ajfa-6447	84	4	,	,	PUNCT
ajfa-6447	84	5	itdagsp	itdagsp	NOUN
ajfa-6447	84	6	represents	represent	VERB
ajfa-6447	84	7	the	the	DET
ajfa-6447	84	8	discretionary	discretionary	NOUN
ajfa-6447	84	9	of	of	ADP
ajfa-6447	84	10	net	net	ADJ
ajfa-6447	84	11	gain	gain	NOUN
ajfa-6447	84	12	on	on	ADP
ajfa-6447	84	13	property	property	NOUN
ajfa-6447	84	14	sales	sale	NOUN
ajfa-6447	84	15	at	at	ADP
ajfa-6447	84	16	time	time	NOUN
ajfa-6447	84	17	t	t	PROPN
ajfa-6447	84	18	using	use	VERB
ajfa-6447	84	19	model	model	NOUN
ajfa-6447	84	20	6	6	NUM
ajfa-6447	84	21	.	.	SYM
ajfa-6447	84	22	15	15	NUM
ajfa-6447	84	23	peasnell	peasnell	PROPN
ajfa-6447	84	24	et	et	PROPN
ajfa-6447	84	25	al	al	PROPN
ajfa-6447	84	26	.	.	PROPN
ajfa-6447	85	1	(	(	PUNCT
ajfa-6447	85	2	2000	2000	NUM
ajfa-6447	85	3	)	)	PUNCT
ajfa-6447	85	4	16a	16a	NOUN
ajfa-6447	85	5	part	part	NOUN
ajfa-6447	85	6	coefficient	coefficient	NOUN
ajfa-6447	85	7	that	that	PRON
ajfa-6447	85	8	is	be	AUX
ajfa-6447	85	9	significantly	significantly	ADV
ajfa-6447	85	10	different	different	ADJ
ajfa-6447	85	11	from	from	ADP
ajfa-6447	85	12	0	0	NUM
ajfa-6447	85	13	indicates	indicate	VERB
ajfa-6447	85	14	that	that	SCONJ
ajfa-6447	85	15	the	the	DET
ajfa-6447	85	16	selected	select	VERB
ajfa-6447	85	17	firm	firm	NOUN
ajfa-6447	85	18	(	(	PUNCT
ajfa-6447	85	19	part	part	NOUN
ajfa-6447	85	20	=	=	SYM
ajfa-6447	85	21	1	1	X
ajfa-6447	85	22	)	)	PUNCT
ajfa-6447	85	23	conducts	conduct	VERB
ajfa-6447	85	24	earnings	earning	NOUN
ajfa-6447	85	25	management	management	NOUN
ajfa-6447	85	26	(	(	PUNCT
ajfa-6447	85	27	management	management	NOUN
ajfa-6447	85	28	involving	involve	VERB
ajfa-6447	85	29	increasing	increase	VERB
ajfa-6447	85	30	or	or	CCONJ
ajfa-6447	85	31	decreasing	decrease	VERB
ajfa-6447	85	32	earnings	earning	NOUN
ajfa-6447	85	33	)	)	PUNCT
ajfa-6447	85	34	,	,	PUNCT
ajfa-6447	85	35	whereas	whereas	SCONJ
ajfa-6447	85	36	a	a	DET
ajfa-6447	85	37	part	part	NOUN
ajfa-6447	85	38	coefficient	coefficient	NOUN
ajfa-6447	85	39	that	that	PRON
ajfa-6447	85	40	is	be	AUX
ajfa-6447	85	41	not	not	PART
ajfa-6447	85	42	significantly	significantly	ADV
ajfa-6447	85	43	different	different	ADJ
ajfa-6447	85	44	from	from	ADP
ajfa-6447	85	45	0	0	NUM
ajfa-6447	85	46	indicates	indicate	VERB
ajfa-6447	85	47	no	no	DET
ajfa-6447	85	48	such	such	ADJ
ajfa-6447	85	49	management	management	NOUN
ajfa-6447	85	50	.	.	PUNCT
ajfa-6447	86	1	17	17	NUM
ajfa-6447	86	2	peasnell	peasnell	PROPN
ajfa-6447	86	3	et	et	PROPN
ajfa-6447	86	4	al	al	PROPN
ajfa-6447	86	5	.	.	PROPN
ajfa-6447	87	1	(	(	PUNCT
ajfa-6447	87	2	2000	2000	NUM
ajfa-6447	87	3	)	)	PUNCT
ajfa-6447	87	4	itε	itε	PROPN
ajfa-6447	87	5	asian	asian	PROPN
ajfa-6447	87	6	journal	journal	PROPN
ajfa-6447	87	7	of	of	ADP
ajfa-6447	87	8	finance	finance	PROPN
ajfa-6447	87	9	&	&	CCONJ
ajfa-6447	87	10	accounting	accounting	PROPN
ajfa-6447	87	11	issn	issn	PROPN
ajfa-6447	87	12	1946	1946	NUM
ajfa-6447	87	13	-	-	PUNCT
ajfa-6447	87	14	052x	052x	PROPN
ajfa-6447	87	15	2014	2014	NUM
ajfa-6447	87	16	,	,	PUNCT
ajfa-6447	87	17	vol	vol	NOUN
ajfa-6447	87	18	.	.	PROPN
ajfa-6447	88	1	6	6	NUM
ajfa-6447	88	2	,	,	PUNCT
ajfa-6447	88	3	no	no	INTJ
ajfa-6447	88	4	.	.	NOUN
ajfa-6447	88	5	2	2	NUM
ajfa-6447	88	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	88	7	456	456	NUM
ajfa-6447	88	8	examining	examine	VERB
ajfa-6447	88	9	their	their	PRON
ajfa-6447	88	10	ability	ability	NOUN
ajfa-6447	88	11	to	to	PART
ajfa-6447	88	12	detect	detect	VERB
ajfa-6447	88	13	earnings	earning	NOUN
ajfa-6447	88	14	management	management	NOUN
ajfa-6447	88	15	activity	activity	NOUN
ajfa-6447	88	16	when	when	SCONJ
ajfa-6447	88	17	it	it	PRON
ajfa-6447	88	18	is	be	AUX
ajfa-6447	88	19	known	know	VERB
ajfa-6447	88	20	to	to	PART
ajfa-6447	88	21	exist	exist	VERB
ajfa-6447	88	22	.	.	PUNCT
ajfa-6447	89	1	this	this	PRON
ajfa-6447	89	2	is	be	AUX
ajfa-6447	89	3	achieved	achieve	VERB
ajfa-6447	89	4	by	by	ADP
ajfa-6447	89	5	adding	add	VERB
ajfa-6447	89	6	a	a	DET
ajfa-6447	89	7	pre	pre	ADJ
ajfa-6447	89	8	-	-	ADJ
ajfa-6447	89	9	determined	determined	ADJ
ajfa-6447	89	10	amount	amount	NOUN
ajfa-6447	89	11	of	of	ADP
ajfa-6447	89	12	positive	positive	ADJ
ajfa-6447	89	13	discretionary	discretionary	ADJ
ajfa-6447	89	14	items	item	NOUN
ajfa-6447	89	15	to	to	ADP
ajfa-6447	89	16	the	the	DET
ajfa-6447	89	17	reported	report	VERB
ajfa-6447	89	18	accruals	accrual	NOUN
ajfa-6447	89	19	of	of	ADP
ajfa-6447	89	20	a	a	DET
ajfa-6447	89	21	randomly	randomly	ADV
ajfa-6447	89	22	selected	select	VERB
ajfa-6447	89	23	set	set	NOUN
ajfa-6447	89	24	of	of	ADP
ajfa-6447	89	25	firms	firm	NOUN
ajfa-6447	89	26	and	and	CCONJ
ajfa-6447	89	27	then	then	ADV
ajfa-6447	89	28	examining	examine	VERB
ajfa-6447	89	29	the	the	DET
ajfa-6447	89	30	ability	ability	NOUN
ajfa-6447	89	31	of	of	ADP
ajfa-6447	89	32	the	the	DET
ajfa-6447	89	33	models	model	NOUN
ajfa-6447	89	34	to	to	PART
ajfa-6447	89	35	detect	detect	VERB
ajfa-6447	89	36	this	this	DET
ajfa-6447	89	37	artificial	artificial	ADJ
ajfa-6447	89	38	earnings	earning	NOUN
ajfa-6447	89	39	management	management	NOUN
ajfa-6447	89	40	.	.	PUNCT
ajfa-6447	90	1	the	the	DET
ajfa-6447	90	2	procedure	procedure	NOUN
ajfa-6447	90	3	is	be	AUX
ajfa-6447	90	4	similar	similar	ADJ
ajfa-6447	90	5	to	to	ADP
ajfa-6447	90	6	that	that	PRON
ajfa-6447	90	7	described	describe	VERB
ajfa-6447	90	8	above	above	ADV
ajfa-6447	90	9	for	for	ADP
ajfa-6447	90	10	testing	test	VERB
ajfa-6447	90	11	general	general	ADJ
ajfa-6447	90	12	model	model	NOUN
ajfa-6447	90	13	specification	specification	NOUN
ajfa-6447	90	14	with	with	ADP
ajfa-6447	90	15	the	the	DET
ajfa-6447	90	16	exception	exception	NOUN
ajfa-6447	90	17	that	that	PRON
ajfa-6447	90	18	at	at	ADP
ajfa-6447	90	19	stage	stage	NOUN
ajfa-6447	90	20	(	(	PUNCT
ajfa-6447	90	21	b	b	NOUN
ajfa-6447	90	22	)	)	PUNCT
ajfa-6447	90	23	,	,	PUNCT
ajfa-6447	90	24	artificial	artificial	ADJ
ajfa-6447	90	25	earnings	earning	NOUN
ajfa-6447	90	26	are	be	AUX
ajfa-6447	90	27	added	add	VERB
ajfa-6447	90	28	to	to	ADP
ajfa-6447	90	29	the	the	DET
ajfa-6447	90	30	reported	report	VERB
ajfa-6447	90	31	accruals	accrual	NOUN
ajfa-6447	90	32	for	for	ADP
ajfa-6447	90	33	firms	firm	NOUN
ajfa-6447	90	34	where	where	SCONJ
ajfa-6447	90	35	part	part	NOUN
ajfa-6447	90	36	equals18	equals18	NOUN
ajfa-6447	90	37	.	.	PUNCT
ajfa-6447	91	1	as	as	ADP
ajfa-6447	91	2	before	before	ADV
ajfa-6447	91	3	,	,	PUNCT
ajfa-6447	91	4	steps	step	NOUN
ajfa-6447	91	5	(	(	PUNCT
ajfa-6447	91	6	a)–(d	a)–(d	NOUN
ajfa-6447	91	7	)	)	PUNCT
ajfa-6447	91	8	are	be	AUX
ajfa-6447	91	9	then	then	ADV
ajfa-6447	91	10	repeated	repeat	VERB
ajfa-6447	91	11	100	100	NUM
ajfa-6447	91	12	times	time	NOUN
ajfa-6447	91	13	for	for	ADP
ajfa-6447	91	14	each	each	DET
ajfa-6447	91	15	sample	sample	NOUN
ajfa-6447	91	16	year	year	NOUN
ajfa-6447	91	17	.	.	PUNCT
ajfa-6447	92	1	however	however	ADV
ajfa-6447	92	2	,	,	PUNCT
ajfa-6447	92	3	since	since	SCONJ
ajfa-6447	92	4	the	the	DET
ajfa-6447	92	5	observations	observation	NOUN
ajfa-6447	92	6	where	where	SCONJ
ajfa-6447	92	7	part	part	NOUN
ajfa-6447	92	8	equals	equal	VERB
ajfa-6447	92	9	one	one	NUM
ajfa-6447	92	10	are	be	AUX
ajfa-6447	92	11	now	now	ADV
ajfa-6447	92	12	known	know	VERB
ajfa-6447	92	13	to	to	PART
ajfa-6447	92	14	contain	contain	VERB
ajfa-6447	92	15	earnings	earning	NOUN
ajfa-6447	92	16	management	management	NOUN
ajfa-6447	92	17	activity	activity	NOUN
ajfa-6447	92	18	,	,	PUNCT
ajfa-6447	92	19	we	we	PRON
ajfa-6447	92	20	would	would	AUX
ajfa-6447	92	21	expect	expect	VERB
ajfa-6447	92	22	a	a	DET
ajfa-6447	92	23	powerful	powerful	ADJ
ajfa-6447	92	24	model	model	NOUN
ajfa-6447	92	25	to	to	PART
ajfa-6447	92	26	reject	reject	VERB
ajfa-6447	92	27	the	the	DET
ajfa-6447	92	28	null	null	ADJ
ajfa-6447	92	29	hypothesis	hypothesis	NOUN
ajfa-6447	92	30	that	that	PRON
ajfa-6447	92	31	b=0	b=0	PROPN
ajfa-6447	92	32	,	,	PUNCT
ajfa-6447	92	33	in	in	ADP
ajfa-6447	92	34	favor	favor	NOUN
ajfa-6447	92	35	of	of	ADP
ajfa-6447	92	36	the	the	DET
ajfa-6447	92	37	alternative	alternative	NOUN
ajfa-6447	92	38	that	that	PRON
ajfa-6447	92	39	rates	rate	NOUN
ajfa-6447	92	40	at	at	ADP
ajfa-6447	92	41	b≠0	b≠0	NOUN
ajfa-6447	92	42	significantly	significantly	ADV
ajfa-6447	92	43	exceed	exceed	VERB
ajfa-6447	92	44	the	the	DET
ajfa-6447	92	45	specified	specify	VERB
ajfa-6447	92	46	test	test	NOUN
ajfa-6447	92	47	level	level	NOUN
ajfa-6447	92	48	(	(	PUNCT
ajfa-6447	92	49	type	type	NOUN
ajfa-6447	92	50	ii	ii	PROPN
ajfa-6447	92	51	errors	error	NOUN
ajfa-6447	92	52	test	test	VERB
ajfa-6447	92	53	)	)	PUNCT
ajfa-6447	92	54	.	.	PUNCT
ajfa-6447	93	1	all	all	DET
ajfa-6447	93	2	else	else	ADV
ajfa-6447	93	3	equal	equal	ADJ
ajfa-6447	93	4	,	,	PUNCT
ajfa-6447	93	5	the	the	PRON
ajfa-6447	93	6	higher	high	ADJ
ajfa-6447	93	7	the	the	DET
ajfa-6447	93	8	rejection	rejection	NOUN
ajfa-6447	93	9	frequencies	frequency	NOUN
ajfa-6447	93	10	associated	associate	VERB
ajfa-6447	93	11	with	with	ADP
ajfa-6447	93	12	a	a	DET
ajfa-6447	93	13	particular	particular	ADJ
ajfa-6447	93	14	model	model	NOUN
ajfa-6447	93	15	,	,	PUNCT
ajfa-6447	93	16	the	the	DET
ajfa-6447	93	17	more	more	ADV
ajfa-6447	93	18	powerful	powerful	ADJ
ajfa-6447	93	19	that	that	DET
ajfa-6447	93	20	model	model	NOUN
ajfa-6447	93	21	is	be	AUX
ajfa-6447	93	22	deemed	deem	VERB
ajfa-6447	93	23	to	to	PART
ajfa-6447	93	24	be	be	AUX
ajfa-6447	93	25	at	at	ADP
ajfa-6447	93	26	detecting	detect	VERB
ajfa-6447	93	27	earnings	earning	NOUN
ajfa-6447	93	28	management	management	NOUN
ajfa-6447	93	29	activity	activity	NOUN
ajfa-6447	93	30	.	.	PUNCT
ajfa-6447	94	1	4	4	X
ajfa-6447	94	2	.	.	NOUN
ajfa-6447	94	3	results	result	VERB
ajfa-6447	94	4	4.1	4.1	NUM
ajfa-6447	94	5	descriptive	descriptive	ADJ
ajfa-6447	94	6	statistics	statistic	NOUN
ajfa-6447	94	7	table	table	NOUN
ajfa-6447	94	8	2	2	NUM
ajfa-6447	94	9	shows	show	VERB
ajfa-6447	94	10	19	19	NUM
ajfa-6447	94	11	that	that	SCONJ
ajfa-6447	94	12	the	the	DET
ajfa-6447	94	13	discretionary	discretionary	ADJ
ajfa-6447	94	14	accruals	accrual	NOUN
ajfa-6447	94	15	of	of	ADP
ajfa-6447	94	16	the	the	DET
ajfa-6447	94	17	modified	modify	VERB
ajfa-6447	94	18	jones	jones	PROPN
ajfa-6447	94	19	model	model	NOUN
ajfa-6447	94	20	and	and	CCONJ
ajfa-6447	94	21	discretionary	discretionary	NOUN
ajfa-6447	94	22	of	of	ADP
ajfa-6447	94	23	net	net	ADJ
ajfa-6447	94	24	gain	gain	NOUN
ajfa-6447	94	25	on	on	ADP
ajfa-6447	94	26	property	property	NOUN
ajfa-6447	94	27	sales	sale	NOUN
ajfa-6447	94	28	were	be	AUX
ajfa-6447	94	29	negative	negative	ADJ
ajfa-6447	94	30	,	,	PUNCT
ajfa-6447	94	31	whereas	whereas	SCONJ
ajfa-6447	94	32	discretionary	discretionary	ADJ
ajfa-6447	94	33	of	of	ADP
ajfa-6447	94	34	bad	bad	ADJ
ajfa-6447	94	35	debt	debt	NOUN
ajfa-6447	94	36	,	,	PUNCT
ajfa-6447	94	37	discretionary	discretionary	ADJ
ajfa-6447	94	38	accruals	accrual	NOUN
ajfa-6447	94	39	of	of	ADP
ajfa-6447	94	40	the	the	DET
ajfa-6447	94	41	jones	jones	PROPN
ajfa-6447	94	42	model	model	PROPN
ajfa-6447	94	43	(	(	PUNCT
ajfa-6447	94	44	1991	1991	NUM
ajfa-6447	94	45	)	)	PUNCT
ajfa-6447	94	46	,	,	PUNCT
ajfa-6447	94	47	discretionary	discretionary	NOUN
ajfa-6447	94	48	of	of	ADP
ajfa-6447	94	49	working	work	VERB
ajfa-6447	94	50	capital	capital	NOUN
ajfa-6447	94	51	,	,	PUNCT
ajfa-6447	94	52	and	and	CCONJ
ajfa-6447	94	53	discretionary	discretionary	ADJ
ajfa-6447	94	54	of	of	ADP
ajfa-6447	94	55	non	non	ADJ
ajfa-6447	94	56	-	-	ADJ
ajfa-6447	94	57	operating	operating	ADJ
ajfa-6447	94	58	or	or	CCONJ
ajfa-6447	94	59	non	non	ADJ
ajfa-6447	94	60	-	-	ADJ
ajfa-6447	94	61	revenue	revenue	NOUN
ajfa-6447	94	62	-	-	PUNCT
ajfa-6447	94	63	generating	generate	VERB
ajfa-6447	94	64	activity	activity	NOUN
ajfa-6447	94	65	were	be	AUX
ajfa-6447	94	66	positive	positive	ADJ
ajfa-6447	94	67	.	.	PUNCT
ajfa-6447	95	1	the	the	DET
ajfa-6447	95	2	results	result	NOUN
ajfa-6447	95	3	also	also	ADV
ajfa-6447	95	4	showed	show	VERB
ajfa-6447	95	5	that	that	SCONJ
ajfa-6447	95	6	the	the	DET
ajfa-6447	95	7	discretionary	discretionary	ADJ
ajfa-6447	95	8	accruals	accrual	NOUN
ajfa-6447	95	9	of	of	ADP
ajfa-6447	95	10	the	the	DET
ajfa-6447	95	11	modified	modify	VERB
ajfa-6447	95	12	jones	jones	PROPN
ajfa-6447	95	13	model	model	PROPN
ajfa-6447	95	14	and	and	CCONJ
ajfa-6447	95	15	discretionary	discretionary	ADJ
ajfa-6447	95	16	accruals	accrual	NOUN
ajfa-6447	95	17	of	of	ADP
ajfa-6447	95	18	net	net	ADJ
ajfa-6447	95	19	gain	gain	NOUN
ajfa-6447	95	20	on	on	ADP
ajfa-6447	95	21	property	property	NOUN
ajfa-6447	95	22	sales	sale	NOUN
ajfa-6447	95	23	were	be	AUX
ajfa-6447	95	24	income	income	NOUN
ajfa-6447	95	25	-	-	PUNCT
ajfa-6447	95	26	decreasing	decrease	VERB
ajfa-6447	95	27	performance	performance	NOUN
ajfa-6447	95	28	-	-	PUNCT
ajfa-6447	95	29	adjusted	adjust	VERB
ajfa-6447	95	30	discretionary	discretionary	ADJ
ajfa-6447	95	31	items	item	NOUN
ajfa-6447	95	32	.	.	PUNCT
ajfa-6447	96	1	the	the	DET
ajfa-6447	96	2	discretionary	discretionary	ADJ
ajfa-6447	96	3	accruals	accrual	NOUN
ajfa-6447	96	4	of	of	ADP
ajfa-6447	96	5	bad	bad	ADJ
ajfa-6447	96	6	debt	debt	NOUN
ajfa-6447	96	7	,	,	PUNCT
ajfa-6447	96	8	discretionary	discretionary	ADJ
ajfa-6447	96	9	accruals	accrual	NOUN
ajfa-6447	96	10	of	of	ADP
ajfa-6447	96	11	the	the	DET
ajfa-6447	96	12	jones	jones	PROPN
ajfa-6447	96	13	model	model	PROPN
ajfa-6447	96	14	(	(	PUNCT
ajfa-6447	96	15	1991	1991	NUM
ajfa-6447	96	16	)	)	PUNCT
ajfa-6447	96	17	,	,	PUNCT
ajfa-6447	96	18	discretionary	discretionary	ADJ
ajfa-6447	96	19	accruals	accrual	NOUN
ajfa-6447	96	20	of	of	ADP
ajfa-6447	96	21	working	work	VERB
ajfa-6447	96	22	capital	capital	NOUN
ajfa-6447	96	23	,	,	PUNCT
ajfa-6447	96	24	and	and	CCONJ
ajfa-6447	96	25	discretionary	discretionary	ADJ
ajfa-6447	96	26	accruals	accrual	NOUN
ajfa-6447	96	27	of	of	ADP
ajfa-6447	96	28	non	non	ADJ
ajfa-6447	96	29	-	-	ADJ
ajfa-6447	96	30	operating	operating	ADJ
ajfa-6447	96	31	or	or	CCONJ
ajfa-6447	96	32	non	non	ADJ
ajfa-6447	96	33	-	-	ADJ
ajfa-6447	96	34	revenue	revenue	NOUN
ajfa-6447	96	35	-	-	PUNCT
ajfa-6447	96	36	generating	generate	VERB
ajfa-6447	96	37	activity	activity	NOUN
ajfa-6447	96	38	show	show	VERB
ajfa-6447	96	39	that	that	SCONJ
ajfa-6447	96	40	income	income	NOUN
ajfa-6447	96	41	-	-	PUNCT
ajfa-6447	96	42	increasing	increase	VERB
ajfa-6447	96	43	performance	performance	NOUN
ajfa-6447	96	44	adjusted	adjust	VERB
ajfa-6447	96	45	the	the	DET
ajfa-6447	96	46	discretionary	discretionary	ADJ
ajfa-6447	96	47	items	item	NOUN
ajfa-6447	96	48	of	of	ADP
ajfa-6447	96	49	nfp	nfp	PROPN
ajfa-6447	96	50	hospitals	hospital	NOUN
ajfa-6447	96	51	in	in	ADP
ajfa-6447	96	52	taiwan	taiwan	PROPN
ajfa-6447	96	53	.	.	PUNCT
ajfa-6447	97	1	tables	table	NOUN
ajfa-6447	97	2	3	3	NUM
ajfa-6447	97	3	to	to	PART
ajfa-6447	97	4	8	8	NUM
ajfa-6447	97	5	present	present	ADJ
ajfa-6447	97	6	descriptive	descriptive	ADJ
ajfa-6447	97	7	statistics	statistic	NOUN
ajfa-6447	97	8	for	for	ADP
ajfa-6447	97	9	the	the	DET
ajfa-6447	97	10	discretionary	discretionary	ADJ
ajfa-6447	97	11	item	item	NOUN
ajfa-6447	97	12	models	model	NOUN
ajfa-6447	97	13	.	.	PUNCT
ajfa-6447	98	1	because	because	SCONJ
ajfa-6447	98	2	the	the	DET
ajfa-6447	98	3	standard	standard	ADJ
ajfa-6447	98	4	-	-	PUNCT
ajfa-6447	98	5	jones	jones	PROPN
ajfa-6447	98	6	model	model	NOUN
ajfa-6447	98	7	(	(	PUNCT
ajfa-6447	98	8	table	table	NOUN
ajfa-6447	98	9	4	4	NUM
ajfa-6447	98	10	)	)	PUNCT
ajfa-6447	98	11	and	and	CCONJ
ajfa-6447	98	12	modified	modify	VERB
ajfa-6447	98	13	jones	jones	PROPN
ajfa-6447	98	14	model	model	PROPN
ajfa-6447	98	15	(	(	PUNCT
ajfa-6447	98	16	table	table	NOUN
ajfa-6447	98	17	5	5	NUM
ajfa-6447	98	18	)	)	PUNCT
ajfa-6447	98	19	are	be	AUX
ajfa-6447	98	20	equivalent	equivalent	ADJ
ajfa-6447	98	21	at	at	ADP
ajfa-6447	98	22	the	the	DET
ajfa-6447	98	23	estimation	estimation	NOUN
ajfa-6447	98	24	stage	stage	NOUN
ajfa-6447	98	25	,	,	PUNCT
ajfa-6447	98	26	their	their	PRON
ajfa-6447	98	27	coefficients	coefficient	NOUN
ajfa-6447	98	28	in	in	ADP
ajfa-6447	98	29	δ	δ	PROPN
ajfa-6447	98	30	rev	rev	X
ajfa-6447	98	31	are	be	AUX
ajfa-6447	98	32	positive	positive	ADJ
ajfa-6447	98	33	from	from	ADP
ajfa-6447	98	34	2005	2005	NUM
ajfa-6447	98	35	to	to	ADP
ajfa-6447	98	36	2011	2011	NUM
ajfa-6447	98	37	.	.	PUNCT
ajfa-6447	99	1	however	however	ADV
ajfa-6447	99	2	,	,	PUNCT
ajfa-6447	99	3	the	the	DET
ajfa-6447	99	4	18as	18as	ADJ
ajfa-6447	99	5	such	such	ADJ
ajfa-6447	99	6	,	,	PUNCT
ajfa-6447	99	7	the	the	DET
ajfa-6447	99	8	parameter	parameter	NOUN
ajfa-6447	99	9	estimates	estimate	VERB
ajfa-6447	99	10	from	from	ADP
ajfa-6447	99	11	the	the	DET
ajfa-6447	99	12	first	first	ADJ
ajfa-6447	99	13	stage	stage	NOUN
ajfa-6447	99	14	regressions	regression	NOUN
ajfa-6447	99	15	in	in	ADP
ajfa-6447	99	16	part	part	NOUN
ajfa-6447	99	17	(	(	PUNCT
ajfa-6447	99	18	a	a	X
ajfa-6447	99	19	)	)	PUNCT
ajfa-6447	99	20	are	be	AUX
ajfa-6447	99	21	not	not	PART
ajfa-6447	99	22	contaminated	contaminate	VERB
ajfa-6447	99	23	by	by	ADP
ajfa-6447	99	24	the	the	DET
ajfa-6447	99	25	artificially	artificially	ADV
ajfa-6447	99	26	induced	induce	VERB
ajfa-6447	99	27	earnings	earning	NOUN
ajfa-6447	99	28	.	.	PUNCT
ajfa-6447	100	1	as	as	SCONJ
ajfa-6447	100	2	explained	explain	VERB
ajfa-6447	100	3	in	in	ADP
ajfa-6447	100	4	footnote	footnote	NOUN
ajfa-6447	100	5	15	15	NUM
ajfa-6447	100	6	,	,	PUNCT
ajfa-6447	100	7	a	a	DET
ajfa-6447	100	8	part	part	NOUN
ajfa-6447	100	9	coefficient	coefficient	NOUN
ajfa-6447	100	10	that	that	PRON
ajfa-6447	100	11	is	be	AUX
ajfa-6447	100	12	significantly	significantly	ADV
ajfa-6447	100	13	different	different	ADJ
ajfa-6447	100	14	from	from	ADP
ajfa-6447	100	15	0	0	NUM
ajfa-6447	100	16	indicates	indicate	VERB
ajfa-6447	100	17	the	the	DET
ajfa-6447	100	18	existence	existence	NOUN
ajfa-6447	100	19	of	of	ADP
ajfa-6447	100	20	earnings	earning	NOUN
ajfa-6447	100	21	management	management	NOUN
ajfa-6447	100	22	,	,	PUNCT
ajfa-6447	100	23	with	with	ADP
ajfa-6447	100	24	part	part	NOUN
ajfa-6447	100	25	=	=	SYM
ajfa-6447	100	26	1	1	NUM
ajfa-6447	100	27	,	,	PUNCT
ajfa-6447	100	28	whereas	whereas	SCONJ
ajfa-6447	100	29	in	in	ADP
ajfa-6447	100	30	firms	firm	NOUN
ajfa-6447	100	31	without	without	ADP
ajfa-6447	100	32	earnings	earning	NOUN
ajfa-6447	100	33	management	management	NOUN
ajfa-6447	100	34	,	,	PUNCT
ajfa-6447	100	35	part	part	NOUN
ajfa-6447	100	36	=	=	SYM
ajfa-6447	100	37	0	0	NUM
ajfa-6447	100	38	.	.	NUM
ajfa-6447	100	39	19	19	NUM
ajfa-6447	100	40	chen	chen	PROPN
ajfa-6447	100	41	et	et	PROPN
ajfa-6447	100	42	al	al	PROPN
ajfa-6447	100	43	.	.	PROPN
ajfa-6447	101	1	(	(	PUNCT
ajfa-6447	101	2	2011	2011	NUM
ajfa-6447	101	3	)	)	PUNCT
ajfa-6447	101	4	indicated	indicate	VERB
ajfa-6447	101	5	that	that	PRON
ajfa-6447	101	6	is	be	AUX
ajfa-6447	101	7	categorized	categorize	VERB
ajfa-6447	101	8	into	into	ADP
ajfa-6447	101	9	two	two	NUM
ajfa-6447	101	10	groups	group	NOUN
ajfa-6447	101	11	19	19	NUM
ajfa-6447	101	12	:	:	PUNCT
ajfa-6447	101	13	a	a	DET
ajfa-6447	101	14	positive	positive	ADJ
ajfa-6447	101	15	denotes	denote	NOUN
ajfa-6447	101	16	that	that	PRON
ajfa-6447	101	17	income	income	NOUN
ajfa-6447	101	18	-	-	PUNCT
ajfa-6447	101	19	increasing	increase	VERB
ajfa-6447	101	20	performance	performance	NOUN
ajfa-6447	101	21	-	-	PUNCT
ajfa-6447	101	22	adjusted	adjust	VERB
ajfa-6447	101	23	discretionary	discretionary	ADJ
ajfa-6447	101	24	items	item	NOUN
ajfa-6447	101	25	and	and	CCONJ
ajfa-6447	101	26	a	a	DET
ajfa-6447	101	27	negative	negative	ADJ
ajfa-6447	101	28	denotes	denote	NOUN
ajfa-6447	101	29	that	that	PRON
ajfa-6447	101	30	income	income	NOUN
ajfa-6447	101	31	-	-	PUNCT
ajfa-6447	101	32	decreasing	decrease	VERB
ajfa-6447	101	33	performance	performance	NOUN
ajfa-6447	101	34	-	-	PUNCT
ajfa-6447	101	35	adjusted	adjust	VERB
ajfa-6447	101	36	discretionary	discretionary	ADJ
ajfa-6447	101	37	items	item	NOUN
ajfa-6447	101	38	.	.	PUNCT
ajfa-6447	102	1	itε	itε	PROPN
ajfa-6447	102	2	itε	itε	PROPN
ajfa-6447	102	3	itε	itε	PROPN
ajfa-6447	102	4	asian	asian	PROPN
ajfa-6447	102	5	journal	journal	PROPN
ajfa-6447	102	6	of	of	ADP
ajfa-6447	102	7	finance	finance	PROPN
ajfa-6447	102	8	&	&	CCONJ
ajfa-6447	102	9	accounting	accounting	PROPN
ajfa-6447	102	10	issn	issn	PROPN
ajfa-6447	102	11	1946	1946	NUM
ajfa-6447	102	12	-	-	PUNCT
ajfa-6447	102	13	052x	052x	PROPN
ajfa-6447	102	14	2014	2014	NUM
ajfa-6447	102	15	,	,	PUNCT
ajfa-6447	102	16	vol	vol	NOUN
ajfa-6447	102	17	.	.	PROPN
ajfa-6447	102	18	6	6	NUM
ajfa-6447	102	19	,	,	PUNCT
ajfa-6447	102	20	no	no	INTJ
ajfa-6447	102	21	.	.	NOUN
ajfa-6447	102	22	2	2	NUM
ajfa-6447	102	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	102	24	457	457	NUM
ajfa-6447	102	25	δ	δ	PROPN
ajfa-6447	102	26	rev	rev	VERB
ajfa-6447	102	27	magnitudes	magnitude	NOUN
ajfa-6447	102	28	are	be	AUX
ajfa-6447	102	29	typically	typically	ADV
ajfa-6447	102	30	considerably	considerably	ADV
ajfa-6447	102	31	low	low	ADJ
ajfa-6447	102	32	,	,	PUNCT
ajfa-6447	102	33	ranging	range	VERB
ajfa-6447	102	34	from	from	ADP
ajfa-6447	102	35	a	a	DET
ajfa-6447	102	36	high	high	NOUN
ajfa-6447	102	37	of	of	ADP
ajfa-6447	102	38	0.442	0.442	NUM
ajfa-6447	102	39	in	in	ADP
ajfa-6447	102	40	2011	2011	NUM
ajfa-6447	102	41	to	to	ADP
ajfa-6447	102	42	a	a	DET
ajfa-6447	102	43	low	low	NOUN
ajfa-6447	102	44	of	of	ADP
ajfa-6447	102	45	-0.086	-0.086	NUM
ajfa-6447	102	46	in	in	ADP
ajfa-6447	102	47	2006	2006	NUM
ajfa-6447	102	48	.	.	PUNCT
ajfa-6447	103	1	moreover	moreover	ADV
ajfa-6447	103	2	,	,	PUNCT
ajfa-6447	103	3	the	the	DET
ajfa-6447	103	4	adjusted	adjusted	ADJ
ajfa-6447	103	5	r	r	NOUN
ajfa-6447	103	6	-	-	PUNCT
ajfa-6447	103	7	squared	square	VERB
ajfa-6447	103	8	statistics	statistic	NOUN
ajfa-6447	103	9	ranged	range	VERB
ajfa-6447	103	10	from	from	ADP
ajfa-6447	103	11	a	a	DET
ajfa-6447	103	12	maximum	maximum	NOUN
ajfa-6447	103	13	of	of	ADP
ajfa-6447	103	14	33.5	33.5	NUM
ajfa-6447	103	15	%	%	NOUN
ajfa-6447	103	16	in	in	ADP
ajfa-6447	103	17	2006	2006	NUM
ajfa-6447	103	18	to	to	ADP
ajfa-6447	103	19	a	a	DET
ajfa-6447	103	20	minimum	minimum	NOUN
ajfa-6447	103	21	of	of	ADP
ajfa-6447	103	22	9.8	9.8	NUM
ajfa-6447	103	23	%	%	NOUN
ajfa-6447	103	24	in	in	ADP
ajfa-6447	103	25	2009	2009	NUM
ajfa-6447	103	26	.	.	PUNCT
ajfa-6447	104	1	compared	compare	VERB
ajfa-6447	104	2	to	to	ADP
ajfa-6447	104	3	the	the	DET
ajfa-6447	104	4	jones	jones	PROPN
ajfa-6447	104	5	model	model	PROPN
ajfa-6447	104	6	,	,	PUNCT
ajfa-6447	104	7	table	table	NOUN
ajfa-6447	104	8	5	5	NUM
ajfa-6447	104	9	(	(	PUNCT
ajfa-6447	104	10	modified	modify	VERB
ajfa-6447	104	11	jones	jones	PROPN
ajfa-6447	104	12	model	model	PROPN
ajfa-6447	104	13	)	)	PUNCT
ajfa-6447	104	14	also	also	ADV
ajfa-6447	104	15	shows	show	VERB
ajfa-6447	104	16	that	that	SCONJ
ajfa-6447	104	17	the	the	DET
ajfa-6447	104	18	itsalesδ	itsalesδ	PROPN
ajfa-6447	104	19	itarδ	itarδ	PROPN
ajfa-6447	104	20	coefficient	coefficient	PROPN
ajfa-6447	104	21	,	,	PUNCT
ajfa-6447	104	22	representing	represent	VERB
ajfa-6447	104	23	changes	change	NOUN
ajfa-6447	104	24	in	in	ADP
ajfa-6447	104	25	medical	medical	ADJ
ajfa-6447	104	26	revenue	revenue	NOUN
ajfa-6447	104	27	minus	minus	ADP
ajfa-6447	104	28	the	the	DET
ajfa-6447	104	29	changes	change	NOUN
ajfa-6447	104	30	in	in	ADP
ajfa-6447	104	31	account	account	NOUN
ajfa-6447	104	32	receivables	receivables	NOUN
ajfa-6447	104	33	,	,	PUNCT
ajfa-6447	104	34	is	be	AUX
ajfa-6447	104	35	positive	positive	ADJ
ajfa-6447	104	36	for	for	ADP
ajfa-6447	104	37	each	each	DET
ajfa-6447	104	38	year	year	NOUN
ajfa-6447	104	39	.	.	PUNCT
ajfa-6447	105	1	the	the	DET
ajfa-6447	105	2	average	average	ADJ
ajfa-6447	105	3	itsalesδ	itsalesδ	PROPN
ajfa-6447	105	4	itarδ	itarδ	PROPN
ajfa-6447	105	5	magnitude	magnitude	NOUN
ajfa-6447	105	6	is	be	AUX
ajfa-6447	105	7	typically	typically	ADV
ajfa-6447	105	8	higher	high	ADJ
ajfa-6447	105	9	than	than	ADP
ajfa-6447	105	10	that	that	PRON
ajfa-6447	105	11	of	of	ADP
ajfa-6447	105	12	the	the	DET
ajfa-6447	105	13	jones	jones	PROPN
ajfa-6447	105	14	model	model	PROPN
ajfa-6447	105	15	,	,	PUNCT
ajfa-6447	105	16	ranging	range	VERB
ajfa-6447	105	17	from	from	ADP
ajfa-6447	105	18	a	a	DET
ajfa-6447	105	19	high	high	NOUN
ajfa-6447	105	20	of	of	ADP
ajfa-6447	105	21	0.551	0.551	NUM
ajfa-6447	105	22	in	in	ADP
ajfa-6447	105	23	2007	2007	NUM
ajfa-6447	105	24	to	to	ADP
ajfa-6447	105	25	a	a	DET
ajfa-6447	105	26	low	low	NOUN
ajfa-6447	105	27	of	of	ADP
ajfa-6447	105	28	0.285	0.285	NUM
ajfa-6447	105	29	in	in	ADP
ajfa-6447	105	30	2008	2008	NUM
ajfa-6447	105	31	.	.	PUNCT
ajfa-6447	106	1	moreover	moreover	ADV
ajfa-6447	106	2	,	,	PUNCT
ajfa-6447	106	3	the	the	DET
ajfa-6447	106	4	adjusted	adjusted	ADJ
ajfa-6447	106	5	r	r	NOUN
ajfa-6447	106	6	-	-	PUNCT
ajfa-6447	106	7	squared	square	VERB
ajfa-6447	106	8	statistics	statistic	NOUN
ajfa-6447	106	9	ranged	range	VERB
ajfa-6447	106	10	from	from	ADP
ajfa-6447	106	11	a	a	DET
ajfa-6447	106	12	minimum	minimum	NOUN
ajfa-6447	106	13	of	of	ADP
ajfa-6447	106	14	12.5	12.5	NUM
ajfa-6447	106	15	%	%	NOUN
ajfa-6447	106	16	in	in	ADP
ajfa-6447	106	17	2007	2007	NUM
ajfa-6447	106	18	,	,	PUNCT
ajfa-6447	106	19	to	to	ADP
ajfa-6447	106	20	a	a	DET
ajfa-6447	106	21	maximum	maximum	NOUN
ajfa-6447	106	22	of	of	ADP
ajfa-6447	106	23	34.1	34.1	NUM
ajfa-6447	106	24	%	%	NOUN
ajfa-6447	106	25	in	in	ADP
ajfa-6447	106	26	2010	2010	NUM
ajfa-6447	106	27	.	.	PUNCT
ajfa-6447	107	1	thus	thus	ADV
ajfa-6447	107	2	,	,	PUNCT
ajfa-6447	107	3	on	on	ADP
ajfa-6447	107	4	average	average	ADJ
ajfa-6447	107	5	,	,	PUNCT
ajfa-6447	107	6	the	the	DET
ajfa-6447	107	7	modified	modify	VERB
ajfa-6447	107	8	jones	jones	PROPN
ajfa-6447	107	9	model	model	PROPN
ajfa-6447	107	10	(	(	PUNCT
ajfa-6447	107	11	table	table	NOUN
ajfa-6447	107	12	5	5	NUM
ajfa-6447	107	13	)	)	PUNCT
ajfa-6447	107	14	has	have	VERB
ajfa-6447	107	15	greater	great	ADJ
ajfa-6447	107	16	explanatory	explanatory	ADJ
ajfa-6447	107	17	power	power	NOUN
ajfa-6447	107	18	than	than	SCONJ
ajfa-6447	107	19	the	the	DET
ajfa-6447	107	20	jones	jones	PROPN
ajfa-6447	107	21	model	model	PROPN
ajfa-6447	107	22	(	(	PUNCT
ajfa-6447	107	23	table	table	NOUN
ajfa-6447	107	24	4	4	NUM
ajfa-6447	107	25	)	)	PUNCT
ajfa-6447	107	26	does	do	VERB
ajfa-6447	107	27	.	.	PUNCT
ajfa-6447	108	1	however	however	ADV
ajfa-6447	108	2	,	,	PUNCT
ajfa-6447	108	3	table	table	NOUN
ajfa-6447	108	4	6	6	NUM
ajfa-6447	108	5	(	(	PUNCT
ajfa-6447	108	6	working	work	VERB
ajfa-6447	108	7	capital	capital	NOUN
ajfa-6447	108	8	model	model	NOUN
ajfa-6447	108	9	)	)	PUNCT
ajfa-6447	108	10	shows	show	VERB
ajfa-6447	108	11	that	that	SCONJ
ajfa-6447	108	12	the	the	DET
ajfa-6447	108	13	adjusted	adjusted	ADJ
ajfa-6447	108	14	r	r	NOUN
ajfa-6447	108	15	-	-	PUNCT
ajfa-6447	108	16	squared	square	VERB
ajfa-6447	108	17	statistics	statistic	NOUN
ajfa-6447	108	18	ranged	range	VERB
ajfa-6447	108	19	from	from	ADP
ajfa-6447	108	20	a	a	DET
ajfa-6447	108	21	minimum	minimum	NOUN
ajfa-6447	108	22	of	of	ADP
ajfa-6447	108	23	39.5	39.5	NUM
ajfa-6447	108	24	%	%	NOUN
ajfa-6447	108	25	in	in	ADP
ajfa-6447	108	26	2007	2007	NUM
ajfa-6447	108	27	,	,	PUNCT
ajfa-6447	108	28	to	to	ADP
ajfa-6447	108	29	a	a	DET
ajfa-6447	108	30	maximum	maximum	NOUN
ajfa-6447	108	31	of	of	ADP
ajfa-6447	108	32	55.8	55.8	NUM
ajfa-6447	108	33	%	%	NOUN
ajfa-6447	108	34	in	in	ADP
ajfa-6447	108	35	2010	2010	NUM
ajfa-6447	108	36	.	.	PUNCT
ajfa-6447	109	1	on	on	ADP
ajfa-6447	109	2	average	average	ADJ
ajfa-6447	109	3	,	,	PUNCT
ajfa-6447	109	4	the	the	DET
ajfa-6447	109	5	working	work	VERB
ajfa-6447	109	6	capital	capital	NOUN
ajfa-6447	109	7	model	model	NOUN
ajfa-6447	109	8	was	be	AUX
ajfa-6447	109	9	more	more	ADV
ajfa-6447	109	10	effective	effective	ADJ
ajfa-6447	109	11	than	than	ADP
ajfa-6447	109	12	the	the	DET
ajfa-6447	109	13	jones	jones	PROPN
ajfa-6447	109	14	model	model	PROPN
ajfa-6447	109	15	and	and	CCONJ
ajfa-6447	109	16	modified	modify	VERB
ajfa-6447	109	17	jones	jones	PROPN
ajfa-6447	109	18	model	model	NOUN
ajfa-6447	109	19	in	in	ADP
ajfa-6447	109	20	measuring	measure	VERB
ajfa-6447	109	21	abnormal	abnormal	ADJ
ajfa-6447	109	22	discretionary	discretionary	ADJ
ajfa-6447	109	23	accrual	accrual	ADJ
ajfa-6447	109	24	items	item	NOUN
ajfa-6447	109	25	.	.	PUNCT
ajfa-6447	110	1	in	in	ADP
ajfa-6447	110	2	addition	addition	NOUN
ajfa-6447	110	3	,	,	PUNCT
ajfa-6447	110	4	the	the	DET
ajfa-6447	110	5	1−itcfo	1−itcfo	NUM
ajfa-6447	110	6	coefficient	coefficient	NOUN
ajfa-6447	110	7	was	be	AUX
ajfa-6447	110	8	negative	negative	ADJ
ajfa-6447	110	9	and	and	CCONJ
ajfa-6447	110	10	the	the	DET
ajfa-6447	110	11	1+itcfo	1+itcfo	NUM
ajfa-6447	110	12	was	be	AUX
ajfa-6447	110	13	positive	positive	ADJ
ajfa-6447	110	14	,	,	PUNCT
ajfa-6447	110	15	suggesting	suggest	VERB
ajfa-6447	110	16	that	that	SCONJ
ajfa-6447	110	17	when	when	SCONJ
ajfa-6447	110	18	the	the	DET
ajfa-6447	110	19	previous	previous	ADJ
ajfa-6447	110	20	year	year	NOUN
ajfa-6447	110	21	does	do	AUX
ajfa-6447	110	22	not	not	PART
ajfa-6447	110	23	have	have	VERB
ajfa-6447	110	24	sufficient	sufficient	ADJ
ajfa-6447	110	25	cash	cash	NOUN
ajfa-6447	110	26	flow	flow	NOUN
ajfa-6447	110	27	,	,	PUNCT
ajfa-6447	110	28	taiwan	taiwan	PROPN
ajfa-6447	110	29	’s	’s	PART
ajfa-6447	110	30	nonprofit	nonprofit	ADJ
ajfa-6447	110	31	hospitals	hospital	NOUN
ajfa-6447	110	32	may	may	AUX
ajfa-6447	110	33	conduct	conduct	VERB
ajfa-6447	110	34	earnings	earning	NOUN
ajfa-6447	110	35	management	management	NOUN
ajfa-6447	110	36	to	to	PART
ajfa-6447	110	37	maintain	maintain	VERB
ajfa-6447	110	38	cash	cash	NOUN
ajfa-6447	110	39	flow	flow	NOUN
ajfa-6447	110	40	.	.	PUNCT
ajfa-6447	111	1	we	we	PRON
ajfa-6447	111	2	also	also	ADV
ajfa-6447	111	3	discovered	discover	VERB
ajfa-6447	111	4	that	that	SCONJ
ajfa-6447	111	5	when	when	SCONJ
ajfa-6447	111	6	the	the	DET
ajfa-6447	111	7	following	following	ADJ
ajfa-6447	111	8	year	year	NOUN
ajfa-6447	111	9	has	have	VERB
ajfa-6447	111	10	sufficient	sufficient	ADJ
ajfa-6447	111	11	cash	cash	NOUN
ajfa-6447	111	12	flow	flow	NOUN
ajfa-6447	111	13	,	,	PUNCT
ajfa-6447	111	14	the	the	DET
ajfa-6447	111	15	managers	manager	NOUN
ajfa-6447	111	16	of	of	ADP
ajfa-6447	111	17	taiwan	taiwan	PROPN
ajfa-6447	111	18	’s	’s	PART
ajfa-6447	111	19	nonprofit	nonprofit	ADJ
ajfa-6447	111	20	hospitals	hospital	NOUN
ajfa-6447	111	21	also	also	ADV
ajfa-6447	111	22	conduct	conduct	VERB
ajfa-6447	111	23	earnings	earning	NOUN
ajfa-6447	111	24	management	management	NOUN
ajfa-6447	111	25	to	to	PART
ajfa-6447	111	26	protect	protect	VERB
ajfa-6447	111	27	against	against	ADP
ajfa-6447	111	28	temporary	temporary	ADJ
ajfa-6447	111	29	fluctuation	fluctuation	NOUN
ajfa-6447	111	30	.	.	PUNCT
ajfa-6447	112	1	ballantine	ballantine	PROPN
ajfa-6447	112	2	et	et	PROPN
ajfa-6447	112	3	al	al	PROPN
ajfa-6447	112	4	.	.	PROPN
ajfa-6447	113	1	(	(	PUNCT
ajfa-6447	113	2	2007	2007	NUM
ajfa-6447	113	3	)	)	PUNCT
ajfa-6447	113	4	show	show	VERB
ajfa-6447	113	5	that	that	SCONJ
ajfa-6447	113	6	the	the	DET
ajfa-6447	113	7	1−itcfo	1−itcfo	PROPN
ajfa-6447	113	8	coefficient	coefficient	NOUN
ajfa-6447	113	9	is	be	AUX
ajfa-6447	113	10	non	non	ADJ
ajfa-6447	113	11	-	-	ADJ
ajfa-6447	113	12	significant	significant	ADJ
ajfa-6447	113	13	;	;	PUNCT
ajfa-6447	113	14	it	it	PRON
ajfa-6447	113	15	is	be	AUX
ajfa-6447	113	16	unclear	unclear	ADJ
ajfa-6447	113	17	whether	whether	SCONJ
ajfa-6447	113	18	the	the	DET
ajfa-6447	113	19	iitcfo	iitcfo	NOUN
ajfa-6447	113	20	+	+	CCONJ
ajfa-6447	113	21	coefficient	coefficient	NOUN
ajfa-6447	113	22	is	be	AUX
ajfa-6447	113	23	positive	positive	ADJ
ajfa-6447	113	24	or	or	CCONJ
ajfa-6447	113	25	negative	negative	ADJ
ajfa-6447	113	26	.	.	PUNCT
ajfa-6447	114	1	these	these	DET
ajfa-6447	114	2	results	result	NOUN
ajfa-6447	114	3	highlight	highlight	VERB
ajfa-6447	114	4	the	the	DET
ajfa-6447	114	5	differences	difference	NOUN
ajfa-6447	114	6	between	between	ADP
ajfa-6447	114	7	taiwan	taiwan	PROPN
ajfa-6447	114	8	’s	’s	PART
ajfa-6447	114	9	and	and	CCONJ
ajfa-6447	114	10	england	england	PROPN
ajfa-6447	114	11	’s	’s	PART
ajfa-6447	114	12	hospitals	hospital	NOUN
ajfa-6447	114	13	.	.	PUNCT
ajfa-6447	115	1	we	we	PRON
ajfa-6447	115	2	adopted	adopt	VERB
ajfa-6447	115	3	three	three	NUM
ajfa-6447	115	4	models	model	NOUN
ajfa-6447	115	5	to	to	PART
ajfa-6447	115	6	measure	measure	VERB
ajfa-6447	115	7	abnormal	abnormal	ADJ
ajfa-6447	115	8	real	real	ADJ
ajfa-6447	115	9	discretionary	discretionary	ADJ
ajfa-6447	115	10	items	item	NOUN
ajfa-6447	115	11	(	(	PUNCT
ajfa-6447	115	12	bad	bad	ADJ
ajfa-6447	115	13	debt	debt	NOUN
ajfa-6447	115	14	model	model	NOUN
ajfa-6447	115	15	,	,	PUNCT
ajfa-6447	115	16	non	non	ADJ
ajfa-6447	115	17	-	-	ADJ
ajfa-6447	115	18	operating	operating	ADJ
ajfa-6447	115	19	or	or	CCONJ
ajfa-6447	115	20	non	non	ADJ
ajfa-6447	115	21	-	-	ADJ
ajfa-6447	115	22	revenue	revenue	NOUN
ajfa-6447	115	23	-	-	PUNCT
ajfa-6447	115	24	generating	generate	VERB
ajfa-6447	115	25	model	model	NOUN
ajfa-6447	115	26	,	,	PUNCT
ajfa-6447	115	27	net	net	ADJ
ajfa-6447	115	28	gain	gain	NOUN
ajfa-6447	115	29	on	on	ADP
ajfa-6447	115	30	property	property	NOUN
ajfa-6447	115	31	sales	sale	NOUN
ajfa-6447	115	32	model	model	NOUN
ajfa-6447	115	33	)	)	PUNCT
ajfa-6447	115	34	.	.	PUNCT
ajfa-6447	116	1	table	table	NOUN
ajfa-6447	116	2	3	3	NUM
ajfa-6447	116	3	(	(	PUNCT
ajfa-6447	116	4	bad	bad	ADJ
ajfa-6447	116	5	debt	debt	NOUN
ajfa-6447	116	6	model	model	NOUN
ajfa-6447	116	7	)	)	PUNCT
ajfa-6447	116	8	shows	show	VERB
ajfa-6447	116	9	that	that	SCONJ
ajfa-6447	116	10	the	the	DET
ajfa-6447	116	11	δ	δ	PROPN
ajfa-6447	116	12	rev	rev	VERB
ajfa-6447	116	13	coefficient	coefficient	NOUN
ajfa-6447	116	14	was	be	AUX
ajfa-6447	116	15	positive	positive	ADJ
ajfa-6447	116	16	each	each	DET
ajfa-6447	116	17	year	year	NOUN
ajfa-6447	116	18	except	except	SCONJ
ajfa-6447	116	19	2011	2011	NUM
ajfa-6447	116	20	,	,	PUNCT
ajfa-6447	116	21	which	which	PRON
ajfa-6447	116	22	was	be	AUX
ajfa-6447	116	23	equivalent	equivalent	ADJ
ajfa-6447	116	24	to	to	ADP
ajfa-6447	116	25	the	the	DET
ajfa-6447	116	26	jones	jones	PROPN
ajfa-6447	116	27	model	model	PROPN
ajfa-6447	116	28	.	.	PUNCT
ajfa-6447	117	1	the	the	DET
ajfa-6447	117	2	average	average	ADJ
ajfa-6447	117	3	magnitude	magnitude	NOUN
ajfa-6447	117	4	of	of	ADP
ajfa-6447	117	5	δ	δ	PROPN
ajfa-6447	117	6	rev	rev	AUX
ajfa-6447	117	7	ranged	range	VERB
ajfa-6447	117	8	from	from	ADP
ajfa-6447	117	9	-0.125	-0.125	PRON
ajfa-6447	117	10	in	in	ADP
ajfa-6447	117	11	2006	2006	NUM
ajfa-6447	117	12	,	,	PUNCT
ajfa-6447	117	13	to	to	ADP
ajfa-6447	117	14	0.417	0.417	NUM
ajfa-6447	117	15	in	in	ADP
ajfa-6447	117	16	2011	2011	NUM
ajfa-6447	117	17	.	.	PUNCT
ajfa-6447	118	1	moreover	moreover	ADV
ajfa-6447	118	2	,	,	PUNCT
ajfa-6447	118	3	the	the	DET
ajfa-6447	118	4	adjusted	adjusted	ADJ
ajfa-6447	118	5	r	r	NOUN
ajfa-6447	118	6	-	-	PUNCT
ajfa-6447	118	7	squared	square	VERB
ajfa-6447	118	8	statistics	statistic	NOUN
ajfa-6447	118	9	ranged	range	VERB
ajfa-6447	118	10	from	from	ADP
ajfa-6447	118	11	27.9	27.9	NUM
ajfa-6447	118	12	%	%	NOUN
ajfa-6447	118	13	in	in	ADP
ajfa-6447	118	14	2011	2011	NUM
ajfa-6447	118	15	,	,	PUNCT
ajfa-6447	118	16	to	to	ADP
ajfa-6447	118	17	52.1	52.1	NUM
ajfa-6447	118	18	%	%	NOUN
ajfa-6447	118	19	in	in	ADP
ajfa-6447	118	20	2010	2010	NUM
ajfa-6447	118	21	.	.	PUNCT
ajfa-6447	119	1	table	table	NOUN
ajfa-6447	119	2	7	7	NUM
ajfa-6447	119	3	(	(	PUNCT
ajfa-6447	119	4	non	non	ADJ
ajfa-6447	119	5	-	-	ADJ
ajfa-6447	119	6	operating	operating	ADJ
ajfa-6447	119	7	or	or	CCONJ
ajfa-6447	119	8	non	non	ADJ
ajfa-6447	119	9	-	-	ADJ
ajfa-6447	119	10	revenue	revenue	NOUN
ajfa-6447	119	11	-	-	PUNCT
ajfa-6447	119	12	generating	generate	VERB
ajfa-6447	119	13	model	model	NOUN
ajfa-6447	119	14	)	)	PUNCT
ajfa-6447	119	15	shows	show	VERB
ajfa-6447	119	16	that	that	SCONJ
ajfa-6447	119	17	the	the	DET
ajfa-6447	119	18	adjusted	adjusted	ADJ
ajfa-6447	119	19	r	r	NOUN
ajfa-6447	119	20	-	-	PUNCT
ajfa-6447	119	21	squared	square	VERB
ajfa-6447	119	22	statistics	statistic	NOUN
ajfa-6447	119	23	ranged	range	VERB
ajfa-6447	119	24	from	from	ADP
ajfa-6447	119	25	26.6	26.6	NUM
ajfa-6447	119	26	%	%	NOUN
ajfa-6447	119	27	in	in	ADP
ajfa-6447	119	28	2005	2005	NUM
ajfa-6447	119	29	,	,	PUNCT
ajfa-6447	119	30	to	to	ADP
ajfa-6447	119	31	36.5	36.5	NUM
ajfa-6447	119	32	%	%	NOUN
ajfa-6447	119	33	in	in	ADP
ajfa-6447	119	34	2011	2011	NUM
ajfa-6447	119	35	.	.	PUNCT
ajfa-6447	120	1	the	the	DET
ajfa-6447	120	2	itincrease	itincrease	NOUN
ajfa-6447	120	3	and	and	CCONJ
ajfa-6447	120	4	itnopred	itnopre	VERB
ajfa-6447	120	5	coefficients	coefficient	NOUN
ajfa-6447	120	6	were	be	AUX
ajfa-6447	120	7	positive	positive	ADJ
ajfa-6447	120	8	.	.	PUNCT
ajfa-6447	121	1	eldenburg	eldenburg	PROPN
ajfa-6447	121	2	et	et	PROPN
ajfa-6447	121	3	al	al	PROPN
ajfa-6447	121	4	.	.	PROPN
ajfa-6447	122	1	(	(	PUNCT
ajfa-6447	122	2	2011	2011	NUM
ajfa-6447	122	3	)	)	PUNCT
ajfa-6447	122	4	showed	show	VERB
ajfa-6447	122	5	that	that	SCONJ
ajfa-6447	122	6	the	the	DET
ajfa-6447	122	7	itincrease	itincrease	NOUN
ajfa-6447	122	8	and	and	CCONJ
ajfa-6447	122	9	itnopred	itnopre	VERB
ajfa-6447	122	10	coefficients	coefficient	NOUN
ajfa-6447	122	11	were	be	AUX
ajfa-6447	122	12	non	non	ADJ
ajfa-6447	122	13	-	-	ADJ
ajfa-6447	122	14	significant	significant	ADJ
ajfa-6447	122	15	.	.	PUNCT
ajfa-6447	123	1	however	however	ADV
ajfa-6447	123	2	,	,	PUNCT
ajfa-6447	123	3	table	table	NOUN
ajfa-6447	123	4	8	8	NUM
ajfa-6447	123	5	(	(	PUNCT
ajfa-6447	123	6	net	net	ADJ
ajfa-6447	123	7	gain	gain	NOUN
ajfa-6447	123	8	on	on	ADP
ajfa-6447	123	9	property	property	NOUN
ajfa-6447	123	10	sales	sale	NOUN
ajfa-6447	123	11	model	model	NOUN
ajfa-6447	123	12	)	)	PUNCT
ajfa-6447	123	13	shows	show	VERB
ajfa-6447	123	14	that	that	SCONJ
ajfa-6447	123	15	the	the	DET
ajfa-6447	123	16	adjusted	adjusted	ADJ
ajfa-6447	123	17	r	r	NOUN
ajfa-6447	123	18	-	-	PUNCT
ajfa-6447	123	19	squared	square	VERB
ajfa-6447	123	20	statistics	statistic	NOUN
ajfa-6447	123	21	ranged	range	VERB
ajfa-6447	123	22	from	from	ADP
ajfa-6447	123	23	32.1	32.1	NUM
ajfa-6447	123	24	%	%	NOUN
ajfa-6447	123	25	in	in	ADP
ajfa-6447	123	26	2005	2005	NUM
ajfa-6447	123	27	,	,	PUNCT
ajfa-6447	123	28	to	to	ADP
ajfa-6447	123	29	51.4	51.4	NUM
ajfa-6447	123	30	%	%	NOUN
ajfa-6447	123	31	in	in	ADP
ajfa-6447	123	32	2007	2007	NUM
ajfa-6447	123	33	.	.	PUNCT
ajfa-6447	124	1	the	the	DET
ajfa-6447	124	2	itbelowzero	itbelowzero	NOUN
ajfa-6447	124	3	and	and	CCONJ
ajfa-6447	124	4	itabovezero	itabovezero	NOUN
ajfa-6447	124	5	coefficients	coefficient	NOUN
ajfa-6447	124	6	were	be	AUX
ajfa-6447	124	7	positive	positive	ADJ
ajfa-6447	124	8	.	.	PUNCT
ajfa-6447	125	1	eldenburg	eldenburg	PROPN
ajfa-6447	125	2	et	et	PROPN
ajfa-6447	125	3	al	al	PROPN
ajfa-6447	125	4	.	.	PROPN
ajfa-6447	126	1	(	(	PUNCT
ajfa-6447	126	2	2011	2011	NUM
ajfa-6447	126	3	)	)	PUNCT
ajfa-6447	126	4	showed	show	VERB
ajfa-6447	126	5	that	that	SCONJ
ajfa-6447	126	6	the	the	DET
ajfa-6447	126	7	itbelowzero	itbelowzero	NOUN
ajfa-6447	126	8	coefficient	coefficient	NOUN
ajfa-6447	126	9	is	be	AUX
ajfa-6447	126	10	non	non	ADJ
ajfa-6447	126	11	-	-	ADJ
ajfa-6447	126	12	significant	significant	ADJ
ajfa-6447	126	13	and	and	CCONJ
ajfa-6447	126	14	the	the	DET
ajfa-6447	126	15	asian	asian	ADJ
ajfa-6447	126	16	journal	journal	NOUN
ajfa-6447	126	17	of	of	ADP
ajfa-6447	126	18	finance	finance	PROPN
ajfa-6447	126	19	&	&	CCONJ
ajfa-6447	126	20	accounting	accounting	PROPN
ajfa-6447	126	21	issn	issn	PROPN
ajfa-6447	126	22	1946	1946	NUM
ajfa-6447	126	23	-	-	PUNCT
ajfa-6447	126	24	052x	052x	PROPN
ajfa-6447	126	25	2014	2014	NUM
ajfa-6447	126	26	,	,	PUNCT
ajfa-6447	126	27	vol	vol	NOUN
ajfa-6447	126	28	.	.	PROPN
ajfa-6447	126	29	6	6	NUM
ajfa-6447	126	30	,	,	PUNCT
ajfa-6447	126	31	no	no	INTJ
ajfa-6447	126	32	.	.	NOUN
ajfa-6447	126	33	2	2	NUM
ajfa-6447	126	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	126	35	458	458	NUM
ajfa-6447	126	36	itabovezero	itabovezero	NOUN
ajfa-6447	126	37	coefficient	coefficient	NOUN
ajfa-6447	126	38	is	be	AUX
ajfa-6447	126	39	negative	negative	ADJ
ajfa-6447	126	40	.	.	PUNCT
ajfa-6447	127	1	thus	thus	ADV
ajfa-6447	127	2	,	,	PUNCT
ajfa-6447	127	3	in	in	ADP
ajfa-6447	127	4	comparison	comparison	NOUN
ajfa-6447	127	5	to	to	ADP
ajfa-6447	127	6	eldenburg	eldenburg	VERB
ajfa-6447	127	7	et	et	PROPN
ajfa-6447	127	8	al	al	PROPN
ajfa-6447	127	9	.	.	PROPN
ajfa-6447	128	1	(	(	PUNCT
ajfa-6447	128	2	2011	2011	NUM
ajfa-6447	128	3	)	)	PUNCT
ajfa-6447	128	4	,	,	PUNCT
ajfa-6447	128	5	we	we	PRON
ajfa-6447	128	6	found	find	VERB
ajfa-6447	128	7	that	that	SCONJ
ajfa-6447	128	8	managers	manager	NOUN
ajfa-6447	128	9	in	in	ADP
ajfa-6447	128	10	taiwan	taiwan	PROPN
ajfa-6447	128	11	’s	’s	PART
ajfa-6447	128	12	hospitals	hospital	NOUN
ajfa-6447	128	13	tend	tend	VERB
ajfa-6447	128	14	to	to	PART
ajfa-6447	128	15	differ	differ	VERB
ajfa-6447	128	16	from	from	ADP
ajfa-6447	128	17	managers	manager	NOUN
ajfa-6447	128	18	in	in	ADP
ajfa-6447	128	19	american	american	ADJ
ajfa-6447	128	20	hospitals	hospital	NOUN
ajfa-6447	128	21	.	.	PUNCT
ajfa-6447	129	1	4.2	4.2	NUM
ajfa-6447	129	2	model	model	NOUN
ajfa-6447	129	3	specification	specification	NOUN
ajfa-6447	129	4	results	result	NOUN
ajfa-6447	129	5	of	of	ADP
ajfa-6447	129	6	the	the	DET
ajfa-6447	129	7	discretionary	discretionary	ADJ
ajfa-6447	129	8	accruals	accrual	NOUN
ajfa-6447	129	9	of	of	ADP
ajfa-6447	129	10	the	the	DET
ajfa-6447	129	11	jones	jones	PROPN
ajfa-6447	129	12	model	model	PROPN
ajfa-6447	129	13	,	,	PUNCT
ajfa-6447	129	14	the	the	DET
ajfa-6447	129	15	discretionary	discretionary	ADJ
ajfa-6447	129	16	accruals	accrual	NOUN
ajfa-6447	129	17	of	of	ADP
ajfa-6447	129	18	the	the	DET
ajfa-6447	129	19	modified	modify	VERB
ajfa-6447	129	20	jones	jones	PROPN
ajfa-6447	129	21	model	model	PROPN
ajfa-6447	129	22	,	,	PUNCT
ajfa-6447	129	23	the	the	DET
ajfa-6447	129	24	discretionary	discretionary	NOUN
ajfa-6447	129	25	of	of	ADP
ajfa-6447	129	26	bad	bad	ADJ
ajfa-6447	129	27	debt	debt	NOUN
ajfa-6447	129	28	,	,	PUNCT
ajfa-6447	129	29	the	the	DET
ajfa-6447	129	30	discretionary	discretionary	NOUN
ajfa-6447	129	31	of	of	ADP
ajfa-6447	129	32	working	work	VERB
ajfa-6447	129	33	capital	capital	NOUN
ajfa-6447	129	34	,	,	PUNCT
ajfa-6447	129	35	the	the	DET
ajfa-6447	129	36	discretionary	discretionary	NOUN
ajfa-6447	129	37	of	of	ADP
ajfa-6447	129	38	non	non	ADJ
ajfa-6447	129	39	-	-	ADJ
ajfa-6447	129	40	operating	operating	ADJ
ajfa-6447	129	41	or	or	CCONJ
ajfa-6447	129	42	non	non	ADJ
ajfa-6447	129	43	-	-	ADJ
ajfa-6447	129	44	revenue	revenue	NOUN
ajfa-6447	129	45	-	-	PUNCT
ajfa-6447	129	46	generating	generate	VERB
ajfa-6447	129	47	activity	activity	NOUN
ajfa-6447	129	48	and	and	CCONJ
ajfa-6447	129	49	the	the	DET
ajfa-6447	129	50	discretionary	discretionary	NOUN
ajfa-6447	129	51	of	of	ADP
ajfa-6447	129	52	net	net	ADJ
ajfa-6447	129	53	gain	gain	NOUN
ajfa-6447	129	54	on	on	ADP
ajfa-6447	129	55	property	property	NOUN
ajfa-6447	129	56	sales	sale	NOUN
ajfa-6447	129	57	model	model	NOUN
ajfa-6447	129	58	assessments	assessment	NOUN
ajfa-6447	129	59	are	be	AUX
ajfa-6447	129	60	presented	present	VERB
ajfa-6447	129	61	in	in	ADP
ajfa-6447	129	62	table	table	NOUN
ajfa-6447	129	63	9	9	NUM
ajfa-6447	129	64	.	.	PUNCT
ajfa-6447	130	1	type	type	NOUN
ajfa-6447	130	2	i	i	PRON
ajfa-6447	130	3	errors	error	VERB
ajfa-6447	130	4	from	from	ADP
ajfa-6447	130	5	one	one	NUM
ajfa-6447	130	6	-	-	PUNCT
ajfa-6447	130	7	tailed	tail	VERB
ajfa-6447	130	8	tests	test	NOUN
ajfa-6447	130	9	are	be	AUX
ajfa-6447	130	10	reported	report	VERB
ajfa-6447	130	11	for	for	ADP
ajfa-6447	130	12	both	both	CCONJ
ajfa-6447	130	13	the	the	DET
ajfa-6447	130	14	null	null	ADJ
ajfa-6447	130	15	hypothesis	hypothesis	NOUN
ajfa-6447	130	16	that	that	SCONJ
ajfa-6447	130	17	abnormal	abnormal	ADJ
ajfa-6447	130	18	accruals	accrual	NOUN
ajfa-6447	130	19	are	be	AUX
ajfa-6447	130	20	greater	great	ADJ
ajfa-6447	130	21	than	than	ADP
ajfa-6447	130	22	or	or	CCONJ
ajfa-6447	130	23	equal	equal	ADJ
ajfa-6447	130	24	to	to	ADP
ajfa-6447	130	25	zero	zero	NUM
ajfa-6447	130	26	(	(	PUNCT
ajfa-6447	130	27	alternative	alternative	ADJ
ajfa-6447	130	28	hypothesis	hypothesis	NOUN
ajfa-6447	130	29	:	:	PUNCT
ajfa-6447	130	30	income	income	NOUN
ajfa-6447	130	31	-	-	PUNCT
ajfa-6447	130	32	decreasing	decrease	VERB
ajfa-6447	130	33	earnings	earning	NOUN
ajfa-6447	130	34	management	management	NOUN
ajfa-6447	130	35	)	)	PUNCT
ajfa-6447	130	36	and	and	CCONJ
ajfa-6447	130	37	the	the	DET
ajfa-6447	130	38	null	null	ADJ
ajfa-6447	130	39	hypothesis	hypothesis	NOUN
ajfa-6447	130	40	that	that	SCONJ
ajfa-6447	130	41	abnormal	abnormal	ADJ
ajfa-6447	130	42	accruals	accrual	NOUN
ajfa-6447	130	43	are	be	AUX
ajfa-6447	130	44	less	less	ADJ
ajfa-6447	130	45	than	than	ADP
ajfa-6447	130	46	or	or	CCONJ
ajfa-6447	130	47	equal	equal	ADJ
ajfa-6447	130	48	to	to	ADP
ajfa-6447	130	49	zero	zero	NUM
ajfa-6447	130	50	(	(	PUNCT
ajfa-6447	130	51	alternative	alternative	ADJ
ajfa-6447	130	52	hypothesis	hypothesis	NOUN
ajfa-6447	130	53	:	:	PUNCT
ajfa-6447	130	54	income	income	NOUN
ajfa-6447	130	55	-	-	PUNCT
ajfa-6447	130	56	increasing	increase	VERB
ajfa-6447	130	57	earnings	earning	NOUN
ajfa-6447	130	58	management	management	NOUN
ajfa-6447	130	59	)	)	PUNCT
ajfa-6447	130	60	.	.	PUNCT
ajfa-6447	131	1	recall	recall	VERB
ajfa-6447	131	2	that	that	SCONJ
ajfa-6447	131	3	since	since	SCONJ
ajfa-6447	131	4	the	the	DET
ajfa-6447	131	5	sampling	sample	VERB
ajfa-6447	131	6	procedure	procedure	NOUN
ajfa-6447	131	7	helps	helps	AUX
ajfa-6447	131	8	ensure	ensure	VERB
ajfa-6447	131	9	that	that	SCONJ
ajfa-6447	131	10	firms	firm	NOUN
ajfa-6447	131	11	where	where	SCONJ
ajfa-6447	131	12	part	part	NOUN
ajfa-6447	131	13	equals	equal	VERB
ajfa-6447	131	14	one	one	PRON
ajfa-6447	131	15	are	be	AUX
ajfa-6447	131	16	unlikely	unlikely	ADJ
ajfa-6447	131	17	to	to	PART
ajfa-6447	131	18	be	be	AUX
ajfa-6447	131	19	characterized	characterize	VERB
ajfa-6447	131	20	by	by	ADP
ajfa-6447	131	21	systematic	systematic	ADJ
ajfa-6447	131	22	earnings	earning	NOUN
ajfa-6447	131	23	management	management	NOUN
ajfa-6447	131	24	activity	activity	NOUN
ajfa-6447	131	25	,	,	PUNCT
ajfa-6447	131	26	a	a	DET
ajfa-6447	131	27	well	well	ADV
ajfa-6447	131	28	-	-	PUNCT
ajfa-6447	131	29	specified	specify	VERB
ajfa-6447	131	30	model	model	NOUN
ajfa-6447	131	31	should	should	AUX
ajfa-6447	131	32	not	not	PART
ajfa-6447	131	33	reject	reject	VERB
ajfa-6447	131	34	the	the	DET
ajfa-6447	131	35	null	null	ADJ
ajfa-6447	131	36	hypothesis	hypothesis	NOUN
ajfa-6447	131	37	of	of	ADP
ajfa-6447	131	38	no	no	DET
ajfa-6447	131	39	earnings	earning	NOUN
ajfa-6447	131	40	management	management	NOUN
ajfa-6447	131	41	at	at	ADP
ajfa-6447	131	42	rates	rate	NOUN
ajfa-6447	131	43	that	that	PRON
ajfa-6447	131	44	significantly	significantly	ADV
ajfa-6447	131	45	exceed	exceed	VERB
ajfa-6447	131	46	the	the	DET
ajfa-6447	131	47	test	test	NOUN
ajfa-6447	131	48	level	level	NOUN
ajfa-6447	131	49	(	(	PUNCT
ajfa-6447	131	50	e.g.	e.g.	ADV
ajfa-6447	131	51	,	,	PUNCT
ajfa-6447	131	52	5	5	NUM
ajfa-6447	131	53	%	%	NOUN
ajfa-6447	131	54	or	or	CCONJ
ajfa-6447	131	55	1	1	NUM
ajfa-6447	131	56	%	%	NOUN
ajfa-6447	131	57	)	)	PUNCT
ajfa-6447	131	58	.	.	PUNCT
ajfa-6447	132	1	consistent	consistent	ADJ
ajfa-6447	132	2	dose	dose	VERB
ajfa-6447	132	3	not	not	PART
ajfa-6447	132	4	with	with	ADP
ajfa-6447	132	5	the	the	DET
ajfa-6447	132	6	findings	finding	NOUN
ajfa-6447	132	7	reported	report	VERB
ajfa-6447	132	8	by	by	ADP
ajfa-6447	132	9	dechow	dechow	PROPN
ajfa-6447	132	10	et	et	NOUN
ajfa-6447	132	11	al.(1995	al.(1995	PROPN
ajfa-6447	132	12	)	)	PUNCT
ajfa-6447	132	13	,	,	PUNCT
ajfa-6447	132	14	the	the	DET
ajfa-6447	132	15	frequency	frequency	NOUN
ajfa-6447	132	16	of	of	ADP
ajfa-6447	132	17	type	type	NOUN
ajfa-6447	132	18	i	i	PRON
ajfa-6447	132	19	errors	error	VERB
ajfa-6447	132	20	in	in	ADP
ajfa-6447	132	21	table	table	NOUN
ajfa-6447	132	22	9	9	NUM
ajfa-6447	132	23	corresponds	correspond	NOUN
ajfa-6447	132	24	to	to	ADP
ajfa-6447	132	25	the	the	DET
ajfa-6447	132	26	specified	specified	ADJ
ajfa-6447	132	27	test	test	NOUN
ajfa-6447	132	28	levels	level	NOUN
ajfa-6447	132	29	for	for	ADP
ajfa-6447	132	30	only	only	ADV
ajfa-6447	132	31	four	four	NUM
ajfa-6447	132	32	models	model	NOUN
ajfa-6447	132	33	(	(	PUNCT
ajfa-6447	132	34	the	the	DET
ajfa-6447	132	35	discretionary	discretionary	ADJ
ajfa-6447	132	36	accruals	accrual	NOUN
ajfa-6447	132	37	of	of	ADP
ajfa-6447	132	38	the	the	DET
ajfa-6447	132	39	jones	jones	PROPN
ajfa-6447	132	40	model	model	PROPN
ajfa-6447	132	41	,	,	PUNCT
ajfa-6447	132	42	the	the	DET
ajfa-6447	132	43	discretionary	discretionary	NOUN
ajfa-6447	132	44	of	of	ADP
ajfa-6447	132	45	bad	bad	ADJ
ajfa-6447	132	46	debt	debt	NOUN
ajfa-6447	132	47	,	,	PUNCT
ajfa-6447	132	48	the	the	DET
ajfa-6447	132	49	discretionary	discretionary	NOUN
ajfa-6447	132	50	of	of	ADP
ajfa-6447	132	51	non	non	ADJ
ajfa-6447	132	52	-	-	ADJ
ajfa-6447	132	53	operating	operating	ADJ
ajfa-6447	132	54	or	or	CCONJ
ajfa-6447	132	55	non	non	ADJ
ajfa-6447	132	56	-	-	ADJ
ajfa-6447	132	57	revenue	revenue	NOUN
ajfa-6447	132	58	-	-	PUNCT
ajfa-6447	132	59	generating	generate	VERB
ajfa-6447	132	60	activity	activity	NOUN
ajfa-6447	132	61	,	,	PUNCT
ajfa-6447	132	62	the	the	DET
ajfa-6447	132	63	discretionary	discretionary	NOUN
ajfa-6447	132	64	of	of	ADP
ajfa-6447	132	65	net	net	ADJ
ajfa-6447	132	66	gain	gain	NOUN
ajfa-6447	132	67	on	on	ADP
ajfa-6447	132	68	property	property	NOUN
ajfa-6447	132	69	sales	sale	NOUN
ajfa-6447	132	70	)	)	PUNCT
ajfa-6447	132	71	in	in	ADP
ajfa-6447	132	72	a	a	DET
ajfa-6447	132	73	binomial	binomial	ADJ
ajfa-6447	132	74	test	test	NOUN
ajfa-6447	132	75	fails	fail	VERB
ajfa-6447	132	76	to	to	PART
ajfa-6447	132	77	reject	reject	VERB
ajfa-6447	132	78	the	the	DET
ajfa-6447	132	79	null	null	ADJ
ajfa-6447	132	80	hypothesis	hypothesis	NOUN
ajfa-6447	132	81	that	that	PRON
ajfa-6447	132	82	the	the	DET
ajfa-6447	132	83	observed	observe	VERB
ajfa-6447	132	84	rejection	rejection	NOUN
ajfa-6447	132	85	frequencies	frequency	NOUN
ajfa-6447	132	86	equal	equal	VERB
ajfa-6447	132	87	the	the	DET
ajfa-6447	132	88	specified	specified	ADJ
ajfa-6447	132	89	test	test	NOUN
ajfa-6447	132	90	levels	level	NOUN
ajfa-6447	132	91	.	.	PUNCT
ajfa-6447	133	1	these	these	DET
ajfa-6447	133	2	findings	finding	NOUN
ajfa-6447	133	3	suggest	suggest	VERB
ajfa-6447	133	4	that	that	SCONJ
ajfa-6447	133	5	the	the	DET
ajfa-6447	133	6	discretionary	discretionary	ADJ
ajfa-6447	133	7	accruals	accrual	NOUN
ajfa-6447	133	8	of	of	ADP
ajfa-6447	133	9	the	the	DET
ajfa-6447	133	10	jones	jones	PROPN
ajfa-6447	133	11	model	model	PROPN
ajfa-6447	133	12	,	,	PUNCT
ajfa-6447	133	13	the	the	DET
ajfa-6447	133	14	discretionary	discretionary	NOUN
ajfa-6447	133	15	of	of	ADP
ajfa-6447	133	16	bad	bad	ADJ
ajfa-6447	133	17	debt	debt	NOUN
ajfa-6447	133	18	,	,	PUNCT
ajfa-6447	133	19	the	the	DET
ajfa-6447	133	20	discretionary	discretionary	NOUN
ajfa-6447	133	21	of	of	ADP
ajfa-6447	133	22	non	non	ADJ
ajfa-6447	133	23	-	-	ADJ
ajfa-6447	133	24	operating	operating	ADJ
ajfa-6447	133	25	or	or	CCONJ
ajfa-6447	133	26	non	non	ADJ
ajfa-6447	133	27	-	-	ADJ
ajfa-6447	133	28	revenue	revenue	NOUN
ajfa-6447	133	29	-	-	PUNCT
ajfa-6447	133	30	generating	generate	VERB
ajfa-6447	133	31	activity	activity	NOUN
ajfa-6447	133	32	,	,	PUNCT
ajfa-6447	133	33	the	the	DET
ajfa-6447	133	34	discretionary	discretionary	NOUN
ajfa-6447	133	35	of	of	ADP
ajfa-6447	133	36	net	net	ADJ
ajfa-6447	133	37	gain	gain	NOUN
ajfa-6447	133	38	on	on	ADP
ajfa-6447	133	39	property	property	NOUN
ajfa-6447	133	40	sales	sale	NOUN
ajfa-6447	133	41	,	,	PUNCT
ajfa-6447	133	42	and	and	CCONJ
ajfa-6447	133	43	cross	cross	ADJ
ajfa-6447	133	44	-	-	ADJ
ajfa-6447	133	45	sectional	sectional	ADJ
ajfa-6447	133	46	models	model	NOUN
ajfa-6447	133	47	appear	appear	VERB
ajfa-6447	133	48	well	well	ADV
ajfa-6447	133	49	specified	specify	VERB
ajfa-6447	133	50	when	when	SCONJ
ajfa-6447	133	51	applied	apply	VERB
ajfa-6447	133	52	to	to	ADP
ajfa-6447	133	53	a	a	DET
ajfa-6447	133	54	random	random	ADJ
ajfa-6447	133	55	sample	sample	NOUN
ajfa-6447	133	56	of	of	ADP
ajfa-6447	133	57	firm	firm	ADJ
ajfa-6447	133	58	-	-	PUNCT
ajfa-6447	133	59	years	year	NOUN
ajfa-6447	133	60	.	.	PUNCT
ajfa-6447	134	1	4.3	4.3	NUM
ajfa-6447	134	2	power	power	NOUN
ajfa-6447	134	3	to	to	PART
ajfa-6447	134	4	detect	detect	VERB
ajfa-6447	134	5	earnings	earning	NOUN
ajfa-6447	134	6	management	management	NOUN
ajfa-6447	134	7	this	this	DET
ajfa-6447	134	8	section	section	NOUN
ajfa-6447	134	9	conveys	convey	VERB
ajfa-6447	134	10	the	the	DET
ajfa-6447	134	11	artificially	artificially	ADV
ajfa-6447	134	12	induced	induce	VERB
ajfa-6447	134	13	earnings	earning	NOUN
ajfa-6447	134	14	management	management	NOUN
ajfa-6447	134	15	simulation	simulation	NOUN
ajfa-6447	134	16	results	result	VERB
ajfa-6447	134	17	.	.	PUNCT
ajfa-6447	135	1	table	table	NOUN
ajfa-6447	135	2	10	10	NUM
ajfa-6447	135	3	provides	provide	VERB
ajfa-6447	135	4	information	information	NOUN
ajfa-6447	135	5	regarding	regard	VERB
ajfa-6447	135	6	the	the	DET
ajfa-6447	135	7	effectiveness	effectiveness	NOUN
ajfa-6447	135	8	of	of	ADP
ajfa-6447	135	9	alternative	alternative	ADJ
ajfa-6447	135	10	models	model	NOUN
ajfa-6447	135	11	used	use	VERB
ajfa-6447	135	12	to	to	PART
ajfa-6447	135	13	determine	determine	VERB
ajfa-6447	135	14	earnings	earning	NOUN
ajfa-6447	135	15	management	management	NOUN
ajfa-6447	135	16	.	.	PUNCT
ajfa-6447	136	1	the	the	DET
ajfa-6447	136	2	frequency	frequency	NOUN
ajfa-6447	136	3	of	of	ADP
ajfa-6447	136	4	type	type	NOUN
ajfa-6447	136	5	ii	ii	PROPN
ajfa-6447	136	6	errors	error	NOUN
ajfa-6447	136	7	in	in	ADP
ajfa-6447	136	8	table	table	NOUN
ajfa-6447	136	9	10	10	NUM
ajfa-6447	136	10	corresponds	correspond	NOUN
ajfa-6447	136	11	to	to	ADP
ajfa-6447	136	12	the	the	DET
ajfa-6447	136	13	relative	relative	ADJ
ajfa-6447	136	14	power	power	NOUN
ajfa-6447	136	15	test	test	NOUN
ajfa-6447	136	16	levels	level	NOUN
ajfa-6447	136	17	for	for	ADP
ajfa-6447	136	18	the	the	DET
ajfa-6447	136	19	discretionary	discretionary	NOUN
ajfa-6447	136	20	of	of	ADP
ajfa-6447	136	21	bad	bad	ADJ
ajfa-6447	136	22	debt	debt	NOUN
ajfa-6447	136	23	,	,	PUNCT
ajfa-6447	136	24	the	the	DET
ajfa-6447	136	25	discretionary	discretionary	NOUN
ajfa-6447	136	26	of	of	ADP
ajfa-6447	136	27	non	non	ADJ
ajfa-6447	136	28	-	-	ADJ
ajfa-6447	136	29	operating	operating	ADJ
ajfa-6447	136	30	or	or	CCONJ
ajfa-6447	136	31	non	non	ADJ
ajfa-6447	136	32	-	-	ADJ
ajfa-6447	136	33	revenue	revenue	NOUN
ajfa-6447	136	34	-	-	PUNCT
ajfa-6447	136	35	generating	generate	VERB
ajfa-6447	136	36	activity	activity	NOUN
ajfa-6447	136	37	and	and	CCONJ
ajfa-6447	136	38	the	the	DET
ajfa-6447	136	39	discretionary	discretionary	NOUN
ajfa-6447	136	40	of	of	ADP
ajfa-6447	136	41	net	net	ADJ
ajfa-6447	136	42	gain	gain	NOUN
ajfa-6447	136	43	on	on	ADP
ajfa-6447	136	44	property	property	NOUN
ajfa-6447	136	45	sales	sale	NOUN
ajfa-6447	136	46	in	in	ADP
ajfa-6447	136	47	a	a	DET
ajfa-6447	136	48	binomial	binomial	ADJ
ajfa-6447	136	49	test	test	NOUN
ajfa-6447	136	50	and	and	CCONJ
ajfa-6447	136	51	reject	reject	VERB
ajfa-6447	136	52	the	the	DET
ajfa-6447	136	53	null	null	ADJ
ajfa-6447	136	54	hypothesis	hypothesis	NOUN
ajfa-6447	136	55	that	that	PRON
ajfa-6447	136	56	the	the	DET
ajfa-6447	136	57	observed	observe	VERB
ajfa-6447	136	58	rejection	rejection	NOUN
ajfa-6447	136	59	frequencies	frequency	NOUN
ajfa-6447	136	60	equal	equal	VERB
ajfa-6447	136	61	the	the	DET
ajfa-6447	136	62	specified	specified	ADJ
ajfa-6447	136	63	test	test	NOUN
ajfa-6447	136	64	levels	level	NOUN
ajfa-6447	136	65	.	.	PUNCT
ajfa-6447	137	1	these	these	DET
ajfa-6447	137	2	findings	finding	NOUN
ajfa-6447	137	3	suggest	suggest	VERB
ajfa-6447	137	4	that	that	SCONJ
ajfa-6447	137	5	the	the	DET
ajfa-6447	137	6	abnormal	abnormal	ADJ
ajfa-6447	137	7	bad	bad	ADJ
ajfa-6447	137	8	debt	debt	NOUN
ajfa-6447	137	9	,	,	PUNCT
ajfa-6447	137	10	the	the	DET
ajfa-6447	137	11	abnormal	abnormal	ADJ
ajfa-6447	137	12	non	non	ADJ
ajfa-6447	137	13	-	-	ADJ
ajfa-6447	137	14	operating	operating	ADJ
ajfa-6447	137	15	or	or	CCONJ
ajfa-6447	137	16	non	non	ADJ
ajfa-6447	137	17	-	-	ADJ
ajfa-6447	137	18	revenue	revenue	ADJ
ajfa-6447	137	19	generating	generating	NOUN
ajfa-6447	137	20	activity	activity	NOUN
ajfa-6447	137	21	expenditure	expenditure	NOUN
ajfa-6447	137	22	,	,	PUNCT
ajfa-6447	137	23	the	the	DET
ajfa-6447	137	24	abnormal	abnormal	ADJ
ajfa-6447	137	25	net	net	ADJ
ajfa-6447	137	26	gain	gain	NOUN
ajfa-6447	137	27	on	on	ADP
ajfa-6447	137	28	the	the	DET
ajfa-6447	137	29	sale	sale	NOUN
ajfa-6447	137	30	of	of	ADP
ajfa-6447	137	31	property	property	NOUN
ajfa-6447	137	32	and	and	CCONJ
ajfa-6447	137	33	cross	cross	ADJ
ajfa-6447	137	34	-	-	ADJ
ajfa-6447	137	35	sectional	sectional	ADJ
ajfa-6447	137	36	models	model	NOUN
ajfa-6447	137	37	appear	appear	VERB
ajfa-6447	137	38	well	well	ADV
ajfa-6447	137	39	relative	relative	ADJ
ajfa-6447	137	40	power	power	NOUN
ajfa-6447	137	41	when	when	SCONJ
ajfa-6447	137	42	applied	apply	VERB
ajfa-6447	137	43	to	to	ADP
ajfa-6447	137	44	a	a	DET
ajfa-6447	137	45	random	random	ADJ
ajfa-6447	137	46	sample	sample	NOUN
ajfa-6447	137	47	of	of	ADP
ajfa-6447	137	48	firm	firm	ADJ
ajfa-6447	137	49	-	-	PUNCT
ajfa-6447	137	50	years	year	NOUN
ajfa-6447	137	51	.	.	PUNCT
ajfa-6447	138	1	overall	overall	ADV
ajfa-6447	138	2	,	,	PUNCT
ajfa-6447	138	3	tables	table	NOUN
ajfa-6447	138	4	8	8	NUM
ajfa-6447	138	5	and	and	CCONJ
ajfa-6447	138	6	9	9	NUM
ajfa-6447	138	7	show	show	VERB
ajfa-6447	138	8	that	that	SCONJ
ajfa-6447	138	9	the	the	DET
ajfa-6447	138	10	standard	standard	PROPN
ajfa-6447	138	11	jones	jones	PROPN
ajfa-6447	138	12	,	,	PUNCT
ajfa-6447	138	13	bd	bd	PROPN
ajfa-6447	138	14	(	(	PUNCT
ajfa-6447	138	15	abnormal	abnormal	ADJ
ajfa-6447	138	16	bad	bad	ADJ
ajfa-6447	138	17	debt	debt	NOUN
ajfa-6447	138	18	)	)	PUNCT
ajfa-6447	138	19	,	,	PUNCT
ajfa-6447	138	20	norr	norr	PROPN
ajfa-6447	138	21	(	(	PUNCT
ajfa-6447	138	22	abnormal	abnormal	ADJ
ajfa-6447	138	23	non	non	ADJ
ajfa-6447	138	24	-	-	ADJ
ajfa-6447	138	25	operating	operating	ADJ
ajfa-6447	138	26	or	or	CCONJ
ajfa-6447	138	27	non	non	ADJ
ajfa-6447	138	28	-	-	ADJ
ajfa-6447	138	29	revenue	revenue	NOUN
ajfa-6447	138	30	-	-	PUNCT
ajfa-6447	138	31	generating	generate	VERB
ajfa-6447	138	32	activity	activity	NOUN
ajfa-6447	138	33	expenditure	expenditure	NOUN
ajfa-6447	138	34	)	)	PUNCT
ajfa-6447	138	35	,	,	PUNCT
ajfa-6447	138	36	,	,	PUNCT
ajfa-6447	138	37	ngsp	ngsp	NOUN
ajfa-6447	138	38	(	(	PUNCT
ajfa-6447	138	39	abnormal	abnormal	ADJ
ajfa-6447	138	40	net	net	ADJ
ajfa-6447	138	41	gain	gain	NOUN
ajfa-6447	138	42	on	on	ADP
ajfa-6447	138	43	property	property	NOUN
ajfa-6447	138	44	sales	sale	NOUN
ajfa-6447	138	45	)	)	PUNCT
ajfa-6447	138	46	,	,	PUNCT
ajfa-6447	138	47	and	and	CCONJ
ajfa-6447	138	48	cross	cross	ADJ
ajfa-6447	138	49	-	-	ADJ
ajfa-6447	138	50	sectional	sectional	ADJ
ajfa-6447	138	51	models	model	NOUN
ajfa-6447	138	52	are	be	AUX
ajfa-6447	138	53	well	well	ADV
ajfa-6447	138	54	-	-	PUNCT
ajfa-6447	138	55	specified	specify	VERB
ajfa-6447	138	56	;	;	PUNCT
ajfa-6447	138	57	the	the	DET
ajfa-6447	138	58	bd	bd	PROPN
ajfa-6447	138	59	(	(	PUNCT
ajfa-6447	138	60	abnormal	abnormal	ADJ
ajfa-6447	138	61	bad	bad	ADJ
ajfa-6447	138	62	debt	debt	NOUN
ajfa-6447	138	63	)	)	PUNCT
ajfa-6447	138	64	,	,	PUNCT
ajfa-6447	138	65	norr	norr	PROPN
ajfa-6447	138	66	(	(	PUNCT
ajfa-6447	138	67	abnormal	abnormal	ADJ
ajfa-6447	138	68	non	non	ADJ
ajfa-6447	138	69	-	-	ADJ
ajfa-6447	138	70	operating	operating	ADJ
ajfa-6447	138	71	or	or	CCONJ
ajfa-6447	138	72	non	non	ADJ
ajfa-6447	138	73	-	-	ADJ
ajfa-6447	138	74	revenue	revenue	NOUN
ajfa-6447	138	75	-	-	PUNCT
ajfa-6447	138	76	generating	generate	VERB
ajfa-6447	138	77	activity	activity	NOUN
ajfa-6447	138	78	asian	asian	ADJ
ajfa-6447	138	79	journal	journal	NOUN
ajfa-6447	138	80	of	of	ADP
ajfa-6447	138	81	finance	finance	PROPN
ajfa-6447	138	82	&	&	CCONJ
ajfa-6447	138	83	accounting	accounting	PROPN
ajfa-6447	138	84	issn	issn	PROPN
ajfa-6447	138	85	1946	1946	NUM
ajfa-6447	138	86	-	-	PUNCT
ajfa-6447	138	87	052x	052x	PROPN
ajfa-6447	138	88	2014	2014	NUM
ajfa-6447	138	89	,	,	PUNCT
ajfa-6447	138	90	vol	vol	NOUN
ajfa-6447	138	91	.	.	PROPN
ajfa-6447	139	1	6	6	NUM
ajfa-6447	139	2	,	,	PUNCT
ajfa-6447	139	3	no	no	INTJ
ajfa-6447	139	4	.	.	NOUN
ajfa-6447	139	5	2	2	NUM
ajfa-6447	139	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	139	7	459	459	NUM
ajfa-6447	139	8	expenditure	expenditure	NOUN
ajfa-6447	139	9	)	)	PUNCT
ajfa-6447	139	10	,	,	PUNCT
ajfa-6447	139	11	ngsp	ngsp	NOUN
ajfa-6447	139	12	(	(	PUNCT
ajfa-6447	139	13	abnormal	abnormal	ADJ
ajfa-6447	139	14	net	net	ADJ
ajfa-6447	139	15	gain	gain	NOUN
ajfa-6447	139	16	on	on	ADP
ajfa-6447	139	17	property	property	NOUN
ajfa-6447	139	18	sales	sale	NOUN
ajfa-6447	139	19	)	)	PUNCT
ajfa-6447	139	20	,	,	PUNCT
ajfa-6447	139	21	and	and	CCONJ
ajfa-6447	139	22	cross	cross	ADJ
ajfa-6447	139	23	-	-	ADJ
ajfa-6447	139	24	sectional	sectional	ADJ
ajfa-6447	139	25	models	model	NOUN
ajfa-6447	139	26	appear	appear	VERB
ajfa-6447	139	27	to	to	PART
ajfa-6447	139	28	possess	possess	VERB
ajfa-6447	139	29	high	high	ADJ
ajfa-6447	139	30	relative	relative	ADJ
ajfa-6447	139	31	power	power	NOUN
ajfa-6447	139	32	.	.	PUNCT
ajfa-6447	140	1	thus	thus	ADV
ajfa-6447	140	2	,	,	PUNCT
ajfa-6447	140	3	discretionary	discretionary	ADJ
ajfa-6447	140	4	items	item	NOUN
ajfa-6447	140	5	(	(	PUNCT
ajfa-6447	140	6	discretionary	discretionary	ADJ
ajfa-6447	140	7	accruals	accrual	NOUN
ajfa-6447	140	8	and	and	CCONJ
ajfa-6447	140	9	discretionary	discretionary	ADJ
ajfa-6447	140	10	real	real	ADJ
ajfa-6447	140	11	spending	spending	NOUN
ajfa-6447	140	12	)	)	PUNCT
ajfa-6447	140	13	are	be	AUX
ajfa-6447	140	14	evaluated	evaluate	VERB
ajfa-6447	140	15	differently	differently	ADV
ajfa-6447	140	16	regarding	regard	VERB
ajfa-6447	140	17	specification	specification	NOUN
ajfa-6447	140	18	and	and	CCONJ
ajfa-6447	140	19	power	power	NOUN
ajfa-6447	140	20	in	in	ADP
ajfa-6447	140	21	relation	relation	NOUN
ajfa-6447	140	22	to	to	AUX
ajfa-6447	140	23	nfp	nfp	VERB
ajfa-6447	140	24	hospitals	hospital	NOUN
ajfa-6447	140	25	in	in	ADP
ajfa-6447	140	26	taiwan	taiwan	PROPN
ajfa-6447	140	27	.	.	PUNCT
ajfa-6447	141	1	5	5	X
ajfa-6447	141	2	.	.	X
ajfa-6447	141	3	conclusion	conclusion	NOUN
ajfa-6447	141	4	previous	previous	ADJ
ajfa-6447	141	5	studies	study	NOUN
ajfa-6447	141	6	have	have	AUX
ajfa-6447	141	7	focused	focus	VERB
ajfa-6447	141	8	on	on	ADP
ajfa-6447	141	9	researching	research	VERB
ajfa-6447	141	10	earnings	earning	NOUN
ajfa-6447	141	11	management	management	NOUN
ajfa-6447	141	12	behavior	behavior	NOUN
ajfa-6447	141	13	in	in	ADP
ajfa-6447	141	14	nonprofit	nonprofit	ADJ
ajfa-6447	141	15	hospitals	hospital	NOUN
ajfa-6447	141	16	in	in	ADP
ajfa-6447	141	17	the	the	DET
ajfa-6447	141	18	uk	uk	PROPN
ajfa-6447	141	19	and	and	CCONJ
ajfa-6447	141	20	the	the	DET
ajfa-6447	141	21	u.s	u.s	PROPN
ajfa-6447	141	22	.	.	PROPN
ajfa-6447	141	23	however	however	ADV
ajfa-6447	141	24	,	,	PUNCT
ajfa-6447	141	25	the	the	DET
ajfa-6447	141	26	operational	operational	ADJ
ajfa-6447	141	27	system	system	NOUN
ajfa-6447	141	28	and	and	CCONJ
ajfa-6447	141	29	environment	environment	NOUN
ajfa-6447	141	30	of	of	ADP
ajfa-6447	141	31	hospitals	hospital	NOUN
ajfa-6447	141	32	in	in	ADP
ajfa-6447	141	33	taiwan	taiwan	PROPN
ajfa-6447	141	34	are	be	AUX
ajfa-6447	141	35	significantly	significantly	ADV
ajfa-6447	141	36	different	different	ADJ
ajfa-6447	141	37	from	from	ADP
ajfa-6447	141	38	the	the	DET
ajfa-6447	141	39	cases	case	NOUN
ajfa-6447	141	40	studied	study	VERB
ajfa-6447	141	41	and	and	CCONJ
ajfa-6447	141	42	can	can	AUX
ajfa-6447	141	43	not	not	PART
ajfa-6447	141	44	therefore	therefore	ADV
ajfa-6447	141	45	be	be	AUX
ajfa-6447	141	46	considered	consider	VERB
ajfa-6447	141	47	equivalent	equivalent	ADJ
ajfa-6447	141	48	.	.	PUNCT
ajfa-6447	142	1	this	this	DET
ajfa-6447	142	2	study	study	NOUN
ajfa-6447	142	3	used	use	VERB
ajfa-6447	142	4	the	the	DET
ajfa-6447	142	5	ordinary	ordinary	ADJ
ajfa-6447	142	6	least	least	ADJ
ajfa-6447	142	7	square	square	ADJ
ajfa-6447	142	8	method	method	NOUN
ajfa-6447	142	9	and	and	CCONJ
ajfa-6447	142	10	cross	cross	ADJ
ajfa-6447	142	11	-	-	ADJ
ajfa-6447	142	12	sectional	sectional	ADJ
ajfa-6447	142	13	estimation	estimation	NOUN
ajfa-6447	142	14	procedures	procedure	NOUN
ajfa-6447	142	15	to	to	PART
ajfa-6447	142	16	examine	examine	VERB
ajfa-6447	142	17	power	power	NOUN
ajfa-6447	142	18	issues	issue	NOUN
ajfa-6447	142	19	relating	relate	VERB
ajfa-6447	142	20	to	to	ADP
ajfa-6447	142	21	the	the	DET
ajfa-6447	142	22	measurement	measurement	NOUN
ajfa-6447	142	23	of	of	ADP
ajfa-6447	142	24	abnormal	abnormal	ADJ
ajfa-6447	142	25	accruals	accrual	NOUN
ajfa-6447	142	26	and	and	CCONJ
ajfa-6447	142	27	abnormal	abnormal	ADJ
ajfa-6447	142	28	real	real	ADJ
ajfa-6447	142	29	items	item	NOUN
ajfa-6447	142	30	in	in	ADP
ajfa-6447	142	31	taiwan	taiwan	PROPN
ajfa-6447	142	32	’s	’s	PART
ajfa-6447	142	33	nonprofit	nonprofit	ADJ
ajfa-6447	142	34	hospitals	hospital	NOUN
ajfa-6447	142	35	.	.	PUNCT
ajfa-6447	143	1	we	we	PRON
ajfa-6447	143	2	also	also	ADV
ajfa-6447	143	3	developed	develop	VERB
ajfa-6447	143	4	and	and	CCONJ
ajfa-6447	143	5	tested	test	VERB
ajfa-6447	143	6	alternative	alternative	ADJ
ajfa-6447	143	7	procedures	procedure	NOUN
ajfa-6447	143	8	,	,	PUNCT
ajfa-6447	143	9	labeled	label	VERB
ajfa-6447	143	10	the	the	DET
ajfa-6447	143	11	discretionary	discretionary	ADJ
ajfa-6447	143	12	accruals	accrual	NOUN
ajfa-6447	143	13	of	of	ADP
ajfa-6447	143	14	the	the	DET
ajfa-6447	143	15	jones	jones	PROPN
ajfa-6447	143	16	model	model	PROPN
ajfa-6447	143	17	,	,	PUNCT
ajfa-6447	143	18	the	the	DET
ajfa-6447	143	19	discretionary	discretionary	ADJ
ajfa-6447	143	20	accruals	accrual	NOUN
ajfa-6447	143	21	of	of	ADP
ajfa-6447	143	22	the	the	DET
ajfa-6447	143	23	modified	modify	VERB
ajfa-6447	143	24	jones	jones	PROPN
ajfa-6447	143	25	model	model	PROPN
ajfa-6447	143	26	,	,	PUNCT
ajfa-6447	143	27	the	the	DET
ajfa-6447	143	28	discretionary	discretionary	NOUN
ajfa-6447	143	29	of	of	ADP
ajfa-6447	143	30	bad	bad	ADJ
ajfa-6447	143	31	debt	debt	NOUN
ajfa-6447	143	32	,	,	PUNCT
ajfa-6447	143	33	the	the	DET
ajfa-6447	143	34	discretionary	discretionary	NOUN
ajfa-6447	143	35	of	of	ADP
ajfa-6447	143	36	working	work	VERB
ajfa-6447	143	37	capital	capital	NOUN
ajfa-6447	143	38	,	,	PUNCT
ajfa-6447	143	39	the	the	DET
ajfa-6447	143	40	discretionary	discretionary	NOUN
ajfa-6447	143	41	of	of	ADP
ajfa-6447	143	42	non	non	ADJ
ajfa-6447	143	43	-	-	ADJ
ajfa-6447	143	44	operating	operating	ADJ
ajfa-6447	143	45	or	or	CCONJ
ajfa-6447	143	46	non	non	ADJ
ajfa-6447	143	47	-	-	ADJ
ajfa-6447	143	48	revenue	revenue	NOUN
ajfa-6447	143	49	-	-	PUNCT
ajfa-6447	143	50	generating	generating	NOUN
ajfa-6447	143	51	,	,	PUNCT
ajfa-6447	143	52	the	the	DET
ajfa-6447	143	53	discretionary	discretionary	NOUN
ajfa-6447	143	54	of	of	ADP
ajfa-6447	143	55	net	net	ADJ
ajfa-6447	143	56	gain	gain	NOUN
ajfa-6447	143	57	on	on	ADP
ajfa-6447	143	58	property	property	NOUN
ajfa-6447	143	59	sales	sale	NOUN
ajfa-6447	143	60	.	.	PUNCT
ajfa-6447	144	1	the	the	DET
ajfa-6447	144	2	empirical	empirical	ADJ
ajfa-6447	144	3	results	result	NOUN
ajfa-6447	144	4	show	show	VERB
ajfa-6447	144	5	that	that	SCONJ
ajfa-6447	144	6	discretionary	discretionary	ADJ
ajfa-6447	144	7	accruals	accrual	NOUN
ajfa-6447	144	8	of	of	ADP
ajfa-6447	144	9	the	the	DET
ajfa-6447	144	10	jones	jones	PROPN
ajfa-6447	144	11	model	model	PROPN
ajfa-6447	144	12	,	,	PUNCT
ajfa-6447	144	13	discretionary	discretionary	ADJ
ajfa-6447	144	14	of	of	ADP
ajfa-6447	144	15	bad	bad	ADJ
ajfa-6447	144	16	debt	debt	NOUN
ajfa-6447	144	17	,	,	PUNCT
ajfa-6447	144	18	discretionary	discretionary	ADJ
ajfa-6447	144	19	of	of	ADP
ajfa-6447	144	20	non	non	ADJ
ajfa-6447	144	21	-	-	ADJ
ajfa-6447	144	22	operating	operating	ADJ
ajfa-6447	144	23	or	or	CCONJ
ajfa-6447	144	24	non	non	ADJ
ajfa-6447	144	25	-	-	ADJ
ajfa-6447	144	26	revenue	revenue	NOUN
ajfa-6447	144	27	-	-	PUNCT
ajfa-6447	144	28	generating	generate	VERB
ajfa-6447	144	29	and	and	CCONJ
ajfa-6447	144	30	discretionary	discretionary	NOUN
ajfa-6447	144	31	of	of	ADP
ajfa-6447	144	32	net	net	ADJ
ajfa-6447	144	33	gain	gain	NOUN
ajfa-6447	144	34	on	on	ADP
ajfa-6447	144	35	property	property	NOUN
ajfa-6447	144	36	sales	sale	NOUN
ajfa-6447	144	37	cross	cross	ADJ
ajfa-6447	144	38	-	-	ADJ
ajfa-6447	144	39	sectional	sectional	ADJ
ajfa-6447	144	40	models	model	NOUN
ajfa-6447	144	41	appeared	appear	VERB
ajfa-6447	144	42	well	well	ADV
ajfa-6447	144	43	specified	specify	VERB
ajfa-6447	144	44	.	.	PUNCT
ajfa-6447	145	1	however	however	ADV
ajfa-6447	145	2	,	,	PUNCT
ajfa-6447	145	3	only	only	ADV
ajfa-6447	145	4	the	the	DET
ajfa-6447	145	5	discretionary	discretionary	NOUN
ajfa-6447	145	6	of	of	ADP
ajfa-6447	145	7	bad	bad	ADJ
ajfa-6447	145	8	debt	debt	NOUN
ajfa-6447	145	9	,	,	PUNCT
ajfa-6447	145	10	discretionary	discretionary	ADJ
ajfa-6447	145	11	of	of	ADP
ajfa-6447	145	12	non	non	ADJ
ajfa-6447	145	13	-	-	ADJ
ajfa-6447	145	14	operating	operating	ADJ
ajfa-6447	145	15	or	or	CCONJ
ajfa-6447	145	16	non	non	ADJ
ajfa-6447	145	17	-	-	ADJ
ajfa-6447	145	18	revenue	revenue	NOUN
ajfa-6447	145	19	-	-	PUNCT
ajfa-6447	145	20	generating	generate	VERB
ajfa-6447	145	21	and	and	CCONJ
ajfa-6447	145	22	discretionary	discretionary	NOUN
ajfa-6447	145	23	of	of	ADP
ajfa-6447	145	24	net	net	ADJ
ajfa-6447	145	25	gain	gain	NOUN
ajfa-6447	145	26	on	on	ADP
ajfa-6447	145	27	property	property	NOUN
ajfa-6447	145	28	sales	sale	NOUN
ajfa-6447	145	29	cross	cross	ADJ
ajfa-6447	145	30	-	-	ADJ
ajfa-6447	145	31	sectional	sectional	ADJ
ajfa-6447	145	32	models	model	NOUN
ajfa-6447	145	33	appeared	appear	VERB
ajfa-6447	145	34	well	well	ADV
ajfa-6447	145	35	relative	relative	ADJ
ajfa-6447	145	36	power	power	NOUN
ajfa-6447	145	37	when	when	SCONJ
ajfa-6447	145	38	applied	apply	VERB
ajfa-6447	145	39	to	to	ADP
ajfa-6447	145	40	a	a	DET
ajfa-6447	145	41	random	random	ADJ
ajfa-6447	145	42	sample	sample	NOUN
ajfa-6447	145	43	of	of	ADP
ajfa-6447	145	44	firm	firm	ADJ
ajfa-6447	145	45	-	-	PUNCT
ajfa-6447	145	46	years	year	NOUN
ajfa-6447	145	47	.	.	PUNCT
ajfa-6447	146	1	empirical	empirical	ADJ
ajfa-6447	146	2	solutions	solution	NOUN
ajfa-6447	146	3	show	show	VERB
ajfa-6447	146	4	that	that	SCONJ
ajfa-6447	146	5	the	the	DET
ajfa-6447	146	6	discretionary	discretionary	NOUN
ajfa-6447	146	7	of	of	ADP
ajfa-6447	146	8	bad	bad	ADJ
ajfa-6447	146	9	debt	debt	NOUN
ajfa-6447	146	10	,	,	PUNCT
ajfa-6447	146	11	discretionary	discretionary	ADJ
ajfa-6447	146	12	of	of	ADP
ajfa-6447	146	13	non	non	ADJ
ajfa-6447	146	14	-	-	ADJ
ajfa-6447	146	15	operating	operating	ADJ
ajfa-6447	146	16	or	or	CCONJ
ajfa-6447	146	17	non	non	ADJ
ajfa-6447	146	18	-	-	ADJ
ajfa-6447	146	19	revenue	revenue	NOUN
ajfa-6447	146	20	-	-	PUNCT
ajfa-6447	146	21	generating	generating	NOUN
ajfa-6447	146	22	,	,	PUNCT
ajfa-6447	146	23	and	and	CCONJ
ajfa-6447	146	24	discretionary	discretionary	NOUN
ajfa-6447	146	25	of	of	ADP
ajfa-6447	146	26	net	net	ADJ
ajfa-6447	146	27	gain	gain	NOUN
ajfa-6447	146	28	on	on	ADP
ajfa-6447	146	29	property	property	NOUN
ajfa-6447	146	30	sales	sale	NOUN
ajfa-6447	146	31	are	be	AUX
ajfa-6447	146	32	ideal	ideal	ADJ
ajfa-6447	146	33	for	for	ADP
ajfa-6447	146	34	evaluating	evaluate	VERB
ajfa-6447	146	35	earnings	earning	NOUN
ajfa-6447	146	36	management	management	NOUN
ajfa-6447	146	37	in	in	ADP
ajfa-6447	146	38	taiwan	taiwan	PROPN
ajfa-6447	146	39	’s	’s	PART
ajfa-6447	146	40	nonprofit	nonprofit	ADJ
ajfa-6447	146	41	hospitals	hospital	NOUN
ajfa-6447	146	42	.	.	PUNCT
ajfa-6447	147	1	non	non	ADJ
ajfa-6447	147	2	-	-	ADJ
ajfa-6447	147	3	profit	profit	ADJ
ajfa-6447	147	4	hospitals	hospital	NOUN
ajfa-6447	147	5	have	have	VERB
ajfa-6447	147	6	different	different	ADJ
ajfa-6447	147	7	goals	goal	NOUN
ajfa-6447	147	8	,	,	PUNCT
ajfa-6447	147	9	management	management	NOUN
ajfa-6447	147	10	,	,	PUNCT
ajfa-6447	147	11	and	and	CCONJ
ajfa-6447	147	12	manager	manager	NOUN
ajfa-6447	147	13	enticement	enticement	NOUN
ajfa-6447	147	14	.	.	PUNCT
ajfa-6447	148	1	all	all	PRON
ajfa-6447	148	2	of	of	ADP
ajfa-6447	148	3	which	which	PRON
ajfa-6447	148	4	lead	lead	VERB
ajfa-6447	148	5	to	to	ADP
ajfa-6447	148	6	differences	difference	NOUN
ajfa-6447	148	7	in	in	ADP
ajfa-6447	148	8	financial	financial	ADJ
ajfa-6447	148	9	reports	report	NOUN
ajfa-6447	148	10	.	.	PUNCT
ajfa-6447	149	1	because	because	SCONJ
ajfa-6447	149	2	of	of	ADP
ajfa-6447	149	3	the	the	DET
ajfa-6447	149	4	special	special	ADJ
ajfa-6447	149	5	environment	environment	NOUN
ajfa-6447	149	6	,	,	PUNCT
ajfa-6447	149	7	non	non	ADJ
ajfa-6447	149	8	-	-	ADJ
ajfa-6447	149	9	profit	profit	ADJ
ajfa-6447	149	10	hospitals	hospital	NOUN
ajfa-6447	149	11	in	in	ADP
ajfa-6447	149	12	taiwan	taiwan	PROPN
ajfa-6447	149	13	often	often	ADV
ajfa-6447	149	14	make	make	VERB
ajfa-6447	149	15	complex	complex	ADJ
ajfa-6447	149	16	.	.	PUNCT
ajfa-6447	150	1	most	most	ADJ
ajfa-6447	150	2	of	of	ADP
ajfa-6447	150	3	non	non	ADJ
ajfa-6447	150	4	-	-	ADJ
ajfa-6447	150	5	profit	profit	ADJ
ajfa-6447	150	6	hospitals	hospital	NOUN
ajfa-6447	150	7	(	(	PUNCT
ajfa-6447	150	8	especially	especially	ADV
ajfa-6447	150	9	medical	medical	ADJ
ajfa-6447	150	10	centers	center	NOUN
ajfa-6447	150	11	or	or	CCONJ
ajfa-6447	150	12	institution	institution	NOUN
ajfa-6447	150	13	-	-	PUNCT
ajfa-6447	150	14	owned	own	VERB
ajfa-6447	150	15	hospitals	hospital	NOUN
ajfa-6447	150	16	)	)	PUNCT
ajfa-6447	150	17	have	have	VERB
ajfa-6447	150	18	positive	positive	ADJ
ajfa-6447	150	19	net	net	ADJ
ajfa-6447	150	20	income	income	NOUN
ajfa-6447	150	21	and	and	CCONJ
ajfa-6447	150	22	even	even	ADV
ajfa-6447	150	23	more	more	ADJ
ajfa-6447	150	24	than	than	ADP
ajfa-6447	150	25	other	other	ADJ
ajfa-6447	150	26	industries	industry	NOUN
ajfa-6447	150	27	were	be	AUX
ajfa-6447	150	28	.	.	PUNCT
ajfa-6447	151	1	the	the	DET
ajfa-6447	151	2	department	department	PROPN
ajfa-6447	151	3	of	of	ADP
ajfa-6447	151	4	health	health	NOUN
ajfa-6447	151	5	,	,	PUNCT
ajfa-6447	151	6	executive	executive	NOUN
ajfa-6447	151	7	yuan	yuan	NOUN
ajfa-6447	151	8	,	,	PUNCT
ajfa-6447	151	9	and	and	CCONJ
ajfa-6447	151	10	taiwan	taiwan	PROPN
ajfa-6447	151	11	(	(	PUNCT
ajfa-6447	151	12	doh	doh	PROPN
ajfa-6447	151	13	)	)	PUNCT
ajfa-6447	151	14	adopts	adopt	VERB
ajfa-6447	151	15	the	the	DET
ajfa-6447	151	16	so	so	ADV
ajfa-6447	151	17	-	-	PUNCT
ajfa-6447	151	18	called	call	VERB
ajfa-6447	151	19	revenue	revenue	NOUN
ajfa-6447	151	20	-	-	PUNCT
ajfa-6447	151	21	increased	increase	VERB
ajfa-6447	151	22	system	system	NOUN
ajfa-6447	151	23	.	.	PUNCT
ajfa-6447	152	1	it	it	PRON
ajfa-6447	152	2	leads	lead	VERB
ajfa-6447	152	3	to	to	AUX
ajfa-6447	152	4	burden	burden	VERB
ajfa-6447	152	5	citizen	citizen	PROPN
ajfa-6447	152	6	’s	’s	PART
ajfa-6447	152	7	insurance	insurance	NOUN
ajfa-6447	152	8	costs	cost	NOUN
ajfa-6447	152	9	.	.	PUNCT
ajfa-6447	153	1	it	it	PRON
ajfa-6447	153	2	is	be	AUX
ajfa-6447	153	3	a	a	DET
ajfa-6447	153	4	serious	serious	ADJ
ajfa-6447	153	5	puzzle	puzzle	NOUN
ajfa-6447	153	6	.	.	PUNCT
ajfa-6447	154	1	earnings	earning	NOUN
ajfa-6447	154	2	management	management	NOUN
ajfa-6447	154	3	and	and	CCONJ
ajfa-6447	154	4	the	the	DET
ajfa-6447	154	5	source	source	NOUN
ajfa-6447	154	6	of	of	ADP
ajfa-6447	154	7	revenue	revenue	NOUN
ajfa-6447	154	8	for	for	ADP
ajfa-6447	154	9	hospitals	hospital	NOUN
ajfa-6447	154	10	are	be	AUX
ajfa-6447	154	11	possible	possible	ADJ
ajfa-6447	154	12	reasons	reason	NOUN
ajfa-6447	154	13	for	for	ADP
ajfa-6447	154	14	this	this	PRON
ajfa-6447	154	15	,	,	PUNCT
ajfa-6447	154	16	as	as	ADV
ajfa-6447	154	17	well	well	ADV
ajfa-6447	154	18	as	as	ADP
ajfa-6447	154	19	the	the	DET
ajfa-6447	154	20	possibility	possibility	NOUN
ajfa-6447	154	21	of	of	ADP
ajfa-6447	154	22	an	an	DET
ajfa-6447	154	23	unbalanced	unbalanced	ADJ
ajfa-6447	154	24	insurance	insurance	NOUN
ajfa-6447	154	25	system	system	NOUN
ajfa-6447	154	26	.	.	PUNCT
ajfa-6447	155	1	future	future	ADJ
ajfa-6447	155	2	studies	study	NOUN
ajfa-6447	155	3	should	should	AUX
ajfa-6447	155	4	consider	consider	VERB
ajfa-6447	155	5	refining	refine	VERB
ajfa-6447	155	6	the	the	DET
ajfa-6447	155	7	measurement	measurement	NOUN
ajfa-6447	155	8	of	of	ADP
ajfa-6447	155	9	the	the	DET
ajfa-6447	155	10	earnings	earning	NOUN
ajfa-6447	155	11	management	management	NOUN
ajfa-6447	155	12	model	model	NOUN
ajfa-6447	155	13	because	because	SCONJ
ajfa-6447	155	14	not	not	PART
ajfa-6447	155	15	all	all	PRON
ajfa-6447	155	16	of	of	ADP
ajfa-6447	155	17	them	they	PRON
ajfa-6447	155	18	are	be	AUX
ajfa-6447	155	19	equal	equal	ADJ
ajfa-6447	155	20	,	,	PUNCT
ajfa-6447	155	21	and	and	CCONJ
ajfa-6447	155	22	it	it	PRON
ajfa-6447	155	23	is	be	AUX
ajfa-6447	155	24	unlikely	unlikely	ADJ
ajfa-6447	155	25	that	that	SCONJ
ajfa-6447	155	26	the	the	DET
ajfa-6447	155	27	consequences	consequence	NOUN
ajfa-6447	155	28	of	of	ADP
ajfa-6447	155	29	engaging	engage	VERB
ajfa-6447	155	30	in	in	ADP
ajfa-6447	155	31	earnings	earning	NOUN
ajfa-6447	155	32	management	management	NOUN
ajfa-6447	155	33	are	be	AUX
ajfa-6447	155	34	equal	equal	ADJ
ajfa-6447	155	35	in	in	ADP
ajfa-6447	155	36	all	all	DET
ajfa-6447	155	37	non	non	ADJ
ajfa-6447	155	38	profits	profit	NOUN
ajfa-6447	155	39	hospitals	hospital	NOUN
ajfa-6447	155	40	.	.	PUNCT
ajfa-6447	156	1	in	in	ADP
ajfa-6447	156	2	addition	addition	NOUN
ajfa-6447	156	3	,	,	PUNCT
ajfa-6447	156	4	researchers	researcher	NOUN
ajfa-6447	156	5	should	should	AUX
ajfa-6447	156	6	examine	examine	VERB
ajfa-6447	156	7	which	which	DET
ajfa-6447	156	8	magnitude	magnitude	NOUN
ajfa-6447	156	9	is	be	AUX
ajfa-6447	156	10	optimal	optimal	ADJ
ajfa-6447	156	11	for	for	ADP
ajfa-6447	156	12	earnings	earning	NOUN
ajfa-6447	156	13	management	management	NOUN
ajfa-6447	156	14	in	in	ADP
ajfa-6447	156	15	the	the	DET
ajfa-6447	156	16	discretionary	discretionary	NOUN
ajfa-6447	156	17	of	of	ADP
ajfa-6447	156	18	bad	bad	ADJ
ajfa-6447	156	19	debt	debt	NOUN
ajfa-6447	156	20	,	,	PUNCT
ajfa-6447	156	21	discretionary	discretionary	ADJ
ajfa-6447	156	22	of	of	ADP
ajfa-6447	156	23	non	non	ADJ
ajfa-6447	156	24	-	-	ADJ
ajfa-6447	156	25	operating	operating	ADJ
ajfa-6447	156	26	or	or	CCONJ
ajfa-6447	156	27	non	non	ADJ
ajfa-6447	156	28	-	-	ADJ
ajfa-6447	156	29	revenue	revenue	NOUN
ajfa-6447	156	30	-	-	PUNCT
ajfa-6447	156	31	generating	generate	VERB
ajfa-6447	156	32	and	and	CCONJ
ajfa-6447	156	33	discretionary	discretionary	NOUN
ajfa-6447	156	34	of	of	ADP
ajfa-6447	156	35	net	net	ADJ
ajfa-6447	156	36	gain	gain	NOUN
ajfa-6447	156	37	on	on	ADP
ajfa-6447	156	38	property	property	NOUN
ajfa-6447	156	39	sales	sale	NOUN
ajfa-6447	156	40	models	model	NOUN
ajfa-6447	156	41	.	.	PUNCT
ajfa-6447	157	1	subsequent	subsequent	ADJ
ajfa-6447	157	2	research	research	NOUN
ajfa-6447	157	3	should	should	AUX
ajfa-6447	157	4	keep	keep	VERB
ajfa-6447	157	5	track	track	NOUN
ajfa-6447	157	6	of	of	ADP
ajfa-6447	157	7	these	these	DET
ajfa-6447	157	8	trends	trend	NOUN
ajfa-6447	157	9	and	and	CCONJ
ajfa-6447	157	10	analyze	analyze	VERB
ajfa-6447	157	11	the	the	DET
ajfa-6447	157	12	degree	degree	NOUN
ajfa-6447	157	13	of	of	ADP
ajfa-6447	157	14	earnings	earning	NOUN
ajfa-6447	157	15	manipulation	manipulation	NOUN
ajfa-6447	157	16	.	.	PUNCT
ajfa-6447	158	1	thus	thus	ADV
ajfa-6447	158	2	,	,	PUNCT
ajfa-6447	158	3	the	the	DET
ajfa-6447	158	4	research	research	NOUN
ajfa-6447	158	5	will	will	AUX
ajfa-6447	158	6	cover	cover	VERB
ajfa-6447	158	7	a	a	DET
ajfa-6447	158	8	complete	complete	ADJ
ajfa-6447	158	9	study	study	NOUN
ajfa-6447	158	10	of	of	ADP
ajfa-6447	158	11	earnings	earning	NOUN
ajfa-6447	158	12	management	management	NOUN
ajfa-6447	158	13	in	in	ADP
ajfa-6447	158	14	not	not	PART
ajfa-6447	158	15	for	for	ADP
ajfa-6447	158	16	profit	profit	NOUN
ajfa-6447	158	17	hospitals	hospital	NOUN
ajfa-6447	158	18	.	.	PUNCT
ajfa-6447	159	1	asian	asian	ADJ
ajfa-6447	159	2	journal	journal	PROPN
ajfa-6447	159	3	of	of	ADP
ajfa-6447	159	4	finance	finance	PROPN
ajfa-6447	159	5	&	&	CCONJ
ajfa-6447	159	6	accounting	accounting	PROPN
ajfa-6447	159	7	issn	issn	PROPN
ajfa-6447	159	8	1946	1946	NUM
ajfa-6447	159	9	-	-	PUNCT
ajfa-6447	159	10	052x	052x	PROPN
ajfa-6447	159	11	2014	2014	NUM
ajfa-6447	159	12	,	,	PUNCT
ajfa-6447	159	13	vol	vol	NOUN
ajfa-6447	159	14	.	.	PROPN
ajfa-6447	160	1	6	6	NUM
ajfa-6447	160	2	,	,	PUNCT
ajfa-6447	160	3	no	no	INTJ
ajfa-6447	160	4	.	.	NOUN
ajfa-6447	160	5	2	2	NUM
ajfa-6447	160	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	160	7	460	460	NUM
ajfa-6447	160	8	references	reference	NOUN
ajfa-6447	160	9	ballantine	ballantine	PROPN
ajfa-6447	160	10	,	,	PUNCT
ajfa-6447	160	11	j.	j.	PROPN
ajfa-6447	160	12	,	,	PUNCT
ajfa-6447	160	13	forker	forker	PROPN
ajfa-6447	160	14	,	,	PUNCT
ajfa-6447	160	15	j.	j.	PROPN
ajfa-6447	160	16	,	,	PUNCT
ajfa-6447	160	17	&	&	CCONJ
ajfa-6447	160	18	greenwood	greenwood	PROPN
ajfa-6447	160	19	,	,	PUNCT
ajfa-6447	160	20	m.	m.	NOUN
ajfa-6447	160	21	(	(	PUNCT
ajfa-6447	160	22	2007	2007	NUM
ajfa-6447	160	23	)	)	PUNCT
ajfa-6447	160	24	.	.	PUNCT
ajfa-6447	161	1	earnings	earning	NOUN
ajfa-6447	161	2	management	management	NOUN
ajfa-6447	161	3	in	in	ADP
ajfa-6447	161	4	english	english	PROPN
ajfa-6447	161	5	nhs	nhs	PROPN
ajfa-6447	161	6	hospital	hospital	NOUN
ajfa-6447	161	7	trusts	trust	NOUN
ajfa-6447	161	8	.	.	PUNCT
ajfa-6447	162	1	financial	financial	ADJ
ajfa-6447	162	2	accountability	accountability	NOUN
ajfa-6447	162	3	and	and	CCONJ
ajfa-6447	162	4	management	management	NOUN
ajfa-6447	162	5	,	,	PUNCT
ajfa-6447	162	6	23(4	23(4	NOUN
ajfa-6447	162	7	)	)	PUNCT
ajfa-6447	162	8	,	,	PUNCT
ajfa-6447	162	9	421	421	NUM
ajfa-6447	162	10	-	-	SYM
ajfa-6447	162	11	440	440	NUM
ajfa-6447	162	12	.	.	PUNCT
ajfa-6447	163	1	http://dx.doi.org/10.1111/j.1468-0408.2007.00436.x	http://dx.doi.org/10.1111/j.1468-0408.2007.00436.x	PROPN
ajfa-6447	163	2	ballantine	ballantine	PROPN
ajfa-6447	163	3	,	,	PUNCT
ajfa-6447	163	4	j.	j.	PROPN
ajfa-6447	163	5	,	,	PUNCT
ajfa-6447	163	6	forker	forker	PROPN
ajfa-6447	163	7	,	,	PUNCT
ajfa-6447	163	8	j.	j.	PROPN
ajfa-6447	163	9	,	,	PUNCT
ajfa-6447	163	10	&	&	CCONJ
ajfa-6447	163	11	greenwood	greenwood	PROPN
ajfa-6447	163	12	,	,	PUNCT
ajfa-6447	163	13	m.	m.	NOUN
ajfa-6447	163	14	(	(	PUNCT
ajfa-6447	163	15	2008	2008	NUM
ajfa-6447	163	16	)	)	PUNCT
ajfa-6447	163	17	.	.	PUNCT
ajfa-6447	164	1	the	the	DET
ajfa-6447	164	2	governance	governance	NOUN
ajfa-6447	164	3	of	of	ADP
ajfa-6447	164	4	ceo	ceo	NOUN
ajfa-6447	164	5	incentives	incentive	NOUN
ajfa-6447	164	6	in	in	ADP
ajfa-6447	164	7	english	english	PROPN
ajfa-6447	164	8	nhs	nhs	PROPN
ajfa-6447	164	9	hospital	hospital	NOUN
ajfa-6447	164	10	trusts	trust	NOUN
ajfa-6447	164	11	.	.	PUNCT
ajfa-6447	165	1	financial	financial	ADJ
ajfa-6447	165	2	accountability	accountability	NOUN
ajfa-6447	165	3	and	and	CCONJ
ajfa-6447	165	4	management	management	NOUN
ajfa-6447	165	5	,	,	PUNCT
ajfa-6447	165	6	24(4	24(4	NUM
ajfa-6447	165	7	)	)	PUNCT
ajfa-6447	165	8	,	,	PUNCT
ajfa-6447	165	9	385–410	385–410	NUM
ajfa-6447	165	10	.	.	PUNCT
ajfa-6447	166	1	http://dx.doi.org/10.1111/j.1468-0408.2008.00459.x	http://dx.doi.org/10.1111/j.1468-0408.2008.00459.x	PROPN
ajfa-6447	166	2	ben	ben	PROPN
ajfa-6447	166	3	-	-	PUNCT
ajfa-6447	166	4	ner	ner	PROPN
ajfa-6447	166	5	,	,	PUNCT
ajfa-6447	166	6	a.	a.	NOUN
ajfa-6447	166	7	,	,	PUNCT
ajfa-6447	166	8	&	&	CCONJ
ajfa-6447	166	9	gui	gui	PROPN
ajfa-6447	166	10	,	,	PUNCT
ajfa-6447	166	11	b.	b.	PROPN
ajfa-6447	166	12	(	(	PUNCT
ajfa-6447	166	13	2003	2003	NUM
ajfa-6447	166	14	)	)	PUNCT
ajfa-6447	166	15	.	.	PUNCT
ajfa-6447	167	1	the	the	DET
ajfa-6447	167	2	theory	theory	NOUN
ajfa-6447	167	3	of	of	ADP
ajfa-6447	167	4	nonprofit	nonprofit	ADJ
ajfa-6447	167	5	organizations	organization	NOUN
ajfa-6447	167	6	revisited	revisit	VERB
ajfa-6447	167	7	nonprofit	nonprofit	ADJ
ajfa-6447	167	8	and	and	CCONJ
ajfa-6447	167	9	civil	civil	ADJ
ajfa-6447	167	10	society	society	NOUN
ajfa-6447	167	11	studies	study	NOUN
ajfa-6447	167	12	.	.	PUNCT
ajfa-6447	168	1	kluver	kluver	ADP
ajfa-6447	168	2	academic	academic	ADJ
ajfa-6447	168	3	/	/	SYM
ajfa-6447	168	4	plenum	plenum	NOUN
ajfa-6447	168	5	publishers	publisher	NOUN
ajfa-6447	168	6	,	,	PUNCT
ajfa-6447	168	7	new	new	PROPN
ajfa-6447	168	8	york	york	PROPN
ajfa-6447	168	9	,	,	PUNCT
ajfa-6447	168	10	ny	ny	PROPN
ajfa-6447	168	11	.	.	PROPN
ajfa-6447	168	12	bielefeld	bielefeld	PROPN
ajfa-6447	168	13	,	,	PUNCT
ajfa-6447	168	14	w.	w.	PROPN
ajfa-6447	168	15	(	(	PUNCT
ajfa-6447	168	16	1992).funding	1992).funding	NUM
ajfa-6447	168	17	uncertainty	uncertainty	NOUN
ajfa-6447	168	18	and	and	CCONJ
ajfa-6447	168	19	nonprofit	nonprofit	ADJ
ajfa-6447	168	20	strategies	strategy	NOUN
ajfa-6447	168	21	in	in	ADP
ajfa-6447	168	22	the	the	DET
ajfa-6447	168	23	1980s	1980s	NUM
ajfa-6447	168	24	.	.	PUNCT
ajfa-6447	169	1	nonprofit	nonprofit	ADJ
ajfa-6447	169	2	management	management	NOUN
ajfa-6447	169	3	and	and	CCONJ
ajfa-6447	169	4	leadership	leadership	NOUN
ajfa-6447	169	5	,	,	PUNCT
ajfa-6447	169	6	4	4	NUM
ajfa-6447	169	7	,	,	PUNCT
ajfa-6447	169	8	391–401	391–401	NUM
ajfa-6447	169	9	.	.	PUNCT
ajfa-6447	170	1	http://dx.doi.org/10.1002/nml.4130020406	http://dx.doi.org/10.1002/nml.4130020406	PROPN
ajfa-6447	170	2	bryce	bryce	PROPN
ajfa-6447	170	3	,	,	PUNCT
ajfa-6447	170	4	h.j	h.j	PROPN
ajfa-6447	170	5	.	.	PROPN
ajfa-6447	170	6	(	(	PUNCT
ajfa-6447	170	7	2005	2005	NUM
ajfa-6447	170	8	)	)	PUNCT
ajfa-6447	170	9	.	.	PUNCT
ajfa-6447	171	1	players	player	NOUN
ajfa-6447	171	2	in	in	ADP
ajfa-6447	171	3	the	the	DET
ajfa-6447	171	4	public	public	ADJ
ajfa-6447	171	5	policy	policy	NOUN
ajfa-6447	171	6	process	process	NOUN
ajfa-6447	171	7	:	:	PUNCT
ajfa-6447	171	8	nonprofits	nonprofit	NOUN
ajfa-6447	171	9	as	as	ADP
ajfa-6447	171	10	social	social	ADJ
ajfa-6447	171	11	capital	capital	NOUN
ajfa-6447	171	12	and	and	CCONJ
ajfa-6447	171	13	agents	agent	NOUN
ajfa-6447	171	14	,	,	PUNCT
ajfa-6447	171	15	palgrave	palgrave	PROPN
ajfa-6447	171	16	macmillan	macmillan	PROPN
ajfa-6447	171	17	,	,	PUNCT
ajfa-6447	171	18	new	new	PROPN
ajfa-6447	171	19	york	york	PROPN
ajfa-6447	171	20	,	,	PUNCT
ajfa-6447	171	21	ny	ny	PROPN
ajfa-6447	171	22	.	.	PROPN
ajfa-6447	171	23	buteau	buteau	PROPN
ajfa-6447	171	24	,	,	PUNCT
ajfa-6447	171	25	e.	e.	PROPN
ajfa-6447	171	26	,chaffin	,chaffin	PROPN
ajfa-6447	171	27	,	,	PUNCT
ajfa-6447	171	28	mark	mark	NOUN
ajfa-6447	171	29	.	.	PUNCT
ajfa-6447	171	30	,	,	PUNCT
ajfa-6447	171	31	&	&	CCONJ
ajfa-6447	171	32	gopal	gopal	PROPN
ajfa-6447	171	33	,	,	PUNCT
ajfa-6447	171	34	r.	r.	PROPN
ajfa-6447	171	35	(	(	PUNCT
ajfa-6447	171	36	2014).transparency	2014).transparency	NOUN
ajfa-6447	171	37	,	,	PUNCT
ajfa-6447	171	38	performance	performance	NOUN
ajfa-6447	171	39	assessment	assessment	NOUN
ajfa-6447	171	40	,	,	PUNCT
ajfa-6447	171	41	and	and	CCONJ
ajfa-6447	171	42	awareness	awareness	NOUN
ajfa-6447	171	43	of	of	ADP
ajfa-6447	171	44	nonprofits	nonprofit	NOUN
ajfa-6447	171	45	’	'	PUNCT
ajfa-6447	171	46	challenges	challenge	NOUN
ajfa-6447	171	47	:	:	PUNCT
ajfa-6447	171	48	are	be	AUX
ajfa-6447	171	49	foundations	foundation	NOUN
ajfa-6447	171	50	and	and	CCONJ
ajfa-6447	171	51	nonprofits	nonprofit	NOUN
ajfa-6447	171	52	seeing	see	VERB
ajfa-6447	171	53	eye	eye	NOUN
ajfa-6447	171	54	to	to	ADP
ajfa-6447	171	55	eye	eye	NOUN
ajfa-6447	171	56	?	?	PUNCT
ajfa-6447	171	57	.	.	PUNCT
ajfa-6447	172	1	the	the	DET
ajfa-6447	172	2	foundation	foundation	PROPN
ajfa-6447	172	3	review	review	PROPN
ajfa-6447	172	4	,	,	PUNCT
ajfa-6447	172	5	6(2	6(2	NUM
ajfa-6447	172	6	)	)	PUNCT
ajfa-6447	172	7	,	,	PUNCT
ajfa-6447	172	8	67	67	NUM
ajfa-6447	172	9	-	-	SYM
ajfa-6447	172	10	80	80	NUM
ajfa-6447	172	11	.	.	PUNCT
ajfa-6447	173	1	http://dx.doi.org/10.9707/1944-5660.1202	http://dx.doi.org/10.9707/1944-5660.1202	PROPN
ajfa-6447	173	2	calabrese	calabrese	NOUN
ajfa-6447	173	3	,	,	PUNCT
ajfa-6447	173	4	t.	t.	PROPN
ajfa-6447	173	5	(	(	PUNCT
ajfa-6447	173	6	2013	2013	NUM
ajfa-6447	173	7	)	)	PUNCT
ajfa-6447	173	8	.	.	PUNCT
ajfa-6447	174	1	running	run	VERB
ajfa-6447	174	2	on	on	ADP
ajfa-6447	174	3	empty	empty	ADJ
ajfa-6447	174	4	the	the	DET
ajfa-6447	174	5	operating	operate	VERB
ajfa-6447	174	6	reserves	reserve	NOUN
ajfa-6447	174	7	of	of	ADP
ajfa-6447	174	8	u.s	u.s	PROPN
ajfa-6447	174	9	.	.	PROPN
ajfa-6447	174	10	nonprofit	nonprofit	ADJ
ajfa-6447	174	11	organizations	organization	NOUN
ajfa-6447	174	12	.	.	PUNCT
ajfa-6447	175	1	nonprofit	nonprofit	ADJ
ajfa-6447	175	2	management	management	NOUN
ajfa-6447	175	3	and	and	CCONJ
ajfa-6447	175	4	leadership	leadership	NOUN
ajfa-6447	175	5	,	,	PUNCT
ajfa-6447	175	6	23(3	23(3	NUM
ajfa-6447	175	7	)	)	PUNCT
ajfa-6447	175	8	,	,	PUNCT
ajfa-6447	175	9	281	281	NUM
ajfa-6447	175	10	-	-	SYM
ajfa-6447	175	11	302	302	NUM
ajfa-6447	175	12	.	.	PUNCT
ajfa-6447	176	1	http://dx.doi.org/10.1002/nml.21064	http://dx.doi.org/10.1002/nml.21064	PROPN
ajfa-6447	176	2	chang	chang	PROPN
ajfa-6447	176	3	,	,	PUNCT
ajfa-6447	176	4	c.f	c.f	PROPN
ajfa-6447	176	5	.	.	PROPN
ajfa-6447	176	6	,	,	PUNCT
ajfa-6447	176	7	&	&	CCONJ
ajfa-6447	176	8	tuckman	tuckman	NOUN
ajfa-6447	176	9	,	,	PUNCT
ajfa-6447	176	10	h.p	h.p	PROPN
ajfa-6447	176	11	.	.	PROPN
ajfa-6447	176	12	(	(	PUNCT
ajfa-6447	176	13	1990	1990	NUM
ajfa-6447	176	14	)	)	PUNCT
ajfa-6447	176	15	.	.	PUNCT
ajfa-6447	177	1	why	why	SCONJ
ajfa-6447	177	2	do	do	AUX
ajfa-6447	177	3	nnonprofit	nnonprofit	NOUN
ajfa-6447	177	4	managers	manager	NOUN
ajfa-6447	177	5	accumulate	accumulate	VERB
ajfa-6447	177	6	surpluses	surplus	NOUN
ajfa-6447	177	7	,	,	PUNCT
ajfa-6447	177	8	and	and	CCONJ
ajfa-6447	177	9	how	how	SCONJ
ajfa-6447	177	10	much	much	ADJ
ajfa-6447	177	11	do	do	AUX
ajfa-6447	177	12	they	they	PRON
ajfa-6447	177	13	accumulate	accumulate	VERB
ajfa-6447	177	14	.	.	PUNCT
ajfa-6447	178	1	nonprofit	nonprofit	ADJ
ajfa-6447	178	2	management	management	NOUN
ajfa-6447	178	3	and	and	CCONJ
ajfa-6447	178	4	leadership	leadership	NOUN
ajfa-6447	178	5	,	,	PUNCT
ajfa-6447	178	6	1(2	1(2	NUM
ajfa-6447	178	7	)	)	PUNCT
ajfa-6447	178	8	,	,	PUNCT
ajfa-6447	178	9	117	117	NUM
ajfa-6447	178	10	-	-	SYM
ajfa-6447	178	11	134	134	NUM
ajfa-6447	178	12	.	.	PUNCT
ajfa-6447	179	1	http://dx.doi.org/10.1002/nml.4130010204	http://dx.doi.org/10.1002/nml.4130010204	PROPN
ajfa-6447	179	2	chen	chen	PROPN
ajfa-6447	179	3	,	,	PUNCT
ajfa-6447	179	4	h.	h.	PROPN
ajfa-6447	179	5	,	,	PUNCT
ajfa-6447	179	6	chen	chen	PROPN
ajfa-6447	179	7	,	,	PUNCT
ajfa-6447	179	8	j.z	j.z	PROPN
ajfa-6447	179	9	.	.	PROPN
ajfa-6447	179	10	,	,	PUNCT
ajfa-6447	179	11	lobo	lobo	PROPN
ajfa-6447	179	12	,	,	PUNCT
ajfa-6447	179	13	g.j	g.j	PROPN
ajfa-6447	179	14	.	.	PROPN
ajfa-6447	179	15	,	,	PUNCT
ajfa-6447	179	16	&	&	CCONJ
ajfa-6447	179	17	wang	wang	PROPN
ajfa-6447	179	18	,	,	PUNCT
ajfa-6447	179	19	y.	y.	PROPN
ajfa-6447	179	20	(	(	PUNCT
ajfa-6447	179	21	2011	2011	NUM
ajfa-6447	179	22	)	)	PUNCT
ajfa-6447	179	23	.	.	PUNCT
ajfa-6447	180	1	effects	effect	NOUN
ajfa-6447	180	2	of	of	ADP
ajfa-6447	180	3	audit	audit	NOUN
ajfa-6447	180	4	quality	quality	NOUN
ajfa-6447	180	5	on	on	ADP
ajfa-6447	180	6	earnings	earning	NOUN
ajfa-6447	180	7	management	management	NOUN
ajfa-6447	180	8	and	and	CCONJ
ajfa-6447	180	9	cost	cost	NOUN
ajfa-6447	180	10	of	of	ADP
ajfa-6447	180	11	equity	equity	NOUN
ajfa-6447	180	12	capital	capital	NOUN
ajfa-6447	180	13	:	:	PUNCT
ajfa-6447	180	14	evidence	evidence	NOUN
ajfa-6447	180	15	from	from	ADP
ajfa-6447	180	16	china	china	PROPN
ajfa-6447	180	17	.	.	PUNCT
ajfa-6447	181	1	contemporary	contemporary	ADJ
ajfa-6447	181	2	accounting	accounting	PROPN
ajfa-6447	181	3	research	research	PROPN
ajfa-6447	181	4	,	,	PUNCT
ajfa-6447	181	5	28(3	28(3	NUM
ajfa-6447	181	6	)	)	PUNCT
ajfa-6447	181	7	,	,	PUNCT
ajfa-6447	181	8	892	892	NUM
ajfa-6447	181	9	-	-	SYM
ajfa-6447	181	10	925	925	NUM
ajfa-6447	181	11	.	.	PUNCT
ajfa-6447	182	1	http://dx.doi.org/10.1111/j.1911-3846.2011.01088.x	http://dx.doi.org/10.1111/j.1911-3846.2011.01088.x	NOUN
ajfa-6447	182	2	dechow.p	dechow.p	PROPN
ajfa-6447	182	3	.	.	PUNCT
ajfa-6447	182	4	,	,	PUNCT
ajfa-6447	183	1	sloan	sloan	PROPN
ajfa-6447	183	2	,	,	PUNCT
ajfa-6447	183	3	r.	r.	PROPN
ajfa-6447	183	4	,	,	PUNCT
ajfa-6447	183	5	&	&	CCONJ
ajfa-6447	183	6	sweeney	sweeney	PROPN
ajfa-6447	183	7	,	,	PUNCT
ajfa-6447	183	8	a.	a.	NOUN
ajfa-6447	183	9	(	(	PUNCT
ajfa-6447	183	10	1995	1995	NUM
ajfa-6447	183	11	)	)	PUNCT
ajfa-6447	183	12	.	.	PUNCT
ajfa-6447	184	1	detecting	detect	VERB
ajfa-6447	184	2	earnings	earning	NOUN
ajfa-6447	184	3	management	management	NOUN
ajfa-6447	184	4	.	.	PUNCT
ajfa-6447	185	1	accounting	accounting	NOUN
ajfa-6447	185	2	review	review	PROPN
ajfa-6447	185	3	,	,	PUNCT
ajfa-6447	185	4	70	70	NUM
ajfa-6447	185	5	,	,	PUNCT
ajfa-6447	185	6	193	193	NUM
ajfa-6447	185	7	-	-	SYM
ajfa-6447	185	8	225	225	NUM
ajfa-6447	185	9	.	.	PUNCT
ajfa-6447	186	1	eldenburg	eldenburg	PROPN
ajfa-6447	186	2	,	,	PUNCT
ajfa-6447	186	3	l.	l.	PROPN
ajfa-6447	186	4	,	,	PUNCT
ajfa-6447	186	5	hermalin	hermalin	PROPN
ajfa-6447	186	6	,	,	PUNCT
ajfa-6447	186	7	b.e	b.e	PROPN
ajfa-6447	186	8	.	.	PROPN
ajfa-6447	186	9	,	,	PUNCT
ajfa-6447	186	10	weisbach	weisbach	NOUN
ajfa-6447	186	11	,	,	PUNCT
ajfa-6447	186	12	m.s	m.s	PROPN
ajfa-6447	186	13	.	.	PROPN
ajfa-6447	186	14	,	,	PUNCT
ajfa-6447	186	15	&	&	CCONJ
ajfa-6447	186	16	wosinska	wosinska	NOUN
ajfa-6447	186	17	,	,	PUNCT
ajfa-6447	186	18	m.	m.	NOUN
ajfa-6447	186	19	(	(	PUNCT
ajfa-6447	186	20	2004	2004	NUM
ajfa-6447	186	21	)	)	PUNCT
ajfa-6447	186	22	.	.	PUNCT
ajfa-6447	187	1	governance	governance	NOUN
ajfa-6447	187	2	,	,	PUNCT
ajfa-6447	187	3	performance	performance	NOUN
ajfa-6447	187	4	objectives	objective	NOUN
ajfa-6447	187	5	and	and	CCONJ
ajfa-6447	187	6	organizational	organizational	ADJ
ajfa-6447	187	7	form	form	NOUN
ajfa-6447	187	8	:	:	PUNCT
ajfa-6447	187	9	evidence	evidence	NOUN
ajfa-6447	187	10	from	from	ADP
ajfa-6447	187	11	hospitals	hospital	NOUN
ajfa-6447	187	12	.	.	PUNCT
ajfa-6447	188	1	journal	journal	NOUN
ajfa-6447	188	2	of	of	ADP
ajfa-6447	188	3	corporate	corporate	ADJ
ajfa-6447	188	4	finance	finance	NOUN
ajfa-6447	188	5	,	,	PUNCT
ajfa-6447	188	6	10(4	10(4	NUM
ajfa-6447	188	7	)	)	PUNCT
ajfa-6447	188	8	,	,	PUNCT
ajfa-6447	188	9	527	527	NUM
ajfa-6447	188	10	-	-	SYM
ajfa-6447	188	11	548	548	NUM
ajfa-6447	188	12	.	.	PUNCT
ajfa-6447	189	1	http://dx.doi.org/10.1016/s0929-1199(03)00031-2	http://dx.doi.org/10.1016/s0929-1199(03)00031-2	PROPN
ajfa-6447	189	2	eldenburg	eldenburg	PROPN
ajfa-6447	189	3	,	,	PUNCT
ajfa-6447	189	4	l.g	l.g	PROPN
ajfa-6447	189	5	.	.	PROPN
ajfa-6447	189	6	,	,	PUNCT
ajfa-6447	189	7	gunny	gunny	PROPN
ajfa-6447	189	8	,	,	PUNCT
ajfa-6447	189	9	k.a	k.a	PROPN
ajfa-6447	189	10	.	.	PROPN
ajfa-6447	189	11	,	,	PUNCT
ajfa-6447	189	12	hee	hee	PROPN
ajfa-6447	189	13	,	,	PUNCT
ajfa-6447	189	14	k.w	k.w	PROPN
ajfa-6447	189	15	.	.	PROPN
ajfa-6447	189	16	,	,	PUNCT
ajfa-6447	189	17	&	&	CCONJ
ajfa-6447	189	18	soderstrom	soderstrom	PROPN
ajfa-6447	189	19	,	,	PUNCT
ajfa-6447	189	20	n.	n.	PROPN
ajfa-6447	189	21	(	(	PUNCT
ajfa-6447	189	22	2011	2011	NUM
ajfa-6447	189	23	)	)	PUNCT
ajfa-6447	189	24	.	.	PUNCT
ajfa-6447	190	1	earnings	earning	NOUN
ajfa-6447	190	2	management	management	NOUN
ajfa-6447	190	3	using	use	VERB
ajfa-6447	190	4	real	real	ADJ
ajfa-6447	190	5	activities	activity	NOUN
ajfa-6447	190	6	:	:	PUNCT
ajfa-6447	190	7	evidence	evidence	NOUN
ajfa-6447	190	8	from	from	ADP
ajfa-6447	190	9	nonprofit	nonprofit	ADJ
ajfa-6447	190	10	hospitals	hospital	NOUN
ajfa-6447	190	11	.	.	PUNCT
ajfa-6447	191	1	accounting	accounting	NOUN
ajfa-6447	191	2	review	review	PROPN
ajfa-6447	191	3	,	,	PUNCT
ajfa-6447	191	4	86(5	86(5	PROPN
ajfa-6447	191	5	)	)	PUNCT
ajfa-6447	191	6	,	,	PUNCT
ajfa-6447	191	7	1605	1605	NUM
ajfa-6447	191	8	-	-	SYM
ajfa-6447	191	9	1630	1630	NUM
ajfa-6447	191	10	.	.	PUNCT
ajfa-6447	192	1	http://dx.doi.org/10.2308/accr-10095	http://dx.doi.org/10.2308/accr-10095	PROPN
ajfa-6447	192	2	erwin	erwin	PROPN
ajfa-6447	192	3	,	,	PUNCT
ajfa-6447	192	4	c.	c.	PROPN
ajfa-6447	192	5	(	(	PUNCT
ajfa-6447	192	6	2013	2013	NUM
ajfa-6447	192	7	)	)	PUNCT
ajfa-6447	192	8	.	.	PUNCT
ajfa-6447	193	1	classifying	classify	VERB
ajfa-6447	193	2	and	and	CCONJ
ajfa-6447	193	3	comparing	compare	VERB
ajfa-6447	193	4	fundraising	fundraising	NOUN
ajfa-6447	193	5	performance	performance	NOUN
ajfa-6447	193	6	for	for	ADP
ajfa-6447	193	7	nonprofit	nonprofit	ADJ
ajfa-6447	193	8	hospitals	hospital	NOUN
ajfa-6447	193	9	.	.	PUNCT
ajfa-6447	194	1	journal	journal	PROPN
ajfa-6447	194	2	of	of	ADP
ajfa-6447	194	3	health	health	PROPN
ajfa-6447	194	4	&	&	CCONJ
ajfa-6447	194	5	human	human	PROPN
ajfa-6447	194	6	services	services	PROPN
ajfa-6447	194	7	administration	administration	NOUN
ajfa-6447	194	8	,	,	PUNCT
ajfa-6447	194	9	36(1	36(1	NUM
ajfa-6447	194	10	)	)	PUNCT
ajfa-6447	194	11	,	,	PUNCT
ajfa-6447	194	12	24	24	NUM
ajfa-6447	194	13	-	-	SYM
ajfa-6447	194	14	60	60	NUM
ajfa-6447	194	15	.	.	PUNCT
ajfa-6447	195	1	frank	frank	PROPN
ajfa-6447	195	2	,	,	PUNCT
ajfa-6447	195	3	r.	r.	PROPN
ajfa-6447	195	4	,	,	PUNCT
ajfa-6447	195	5	salkever	salkever	PROPN
ajfa-6447	195	6	,	,	PUNCT
ajfa-6447	195	7	d.	d.	PROPN
ajfa-6447	195	8	,	,	PUNCT
ajfa-6447	195	9	&	&	CCONJ
ajfa-6447	195	10	mitchell	mitchell	PROPN
ajfa-6447	195	11	,	,	PUNCT
ajfa-6447	195	12	j.	j.	PROPN
ajfa-6447	195	13	(	(	PUNCT
ajfa-6447	195	14	1990	1990	NUM
ajfa-6447	195	15	)	)	PUNCT
ajfa-6447	195	16	.	.	PUNCT
ajfa-6447	196	1	market	market	NOUN
ajfa-6447	196	2	forces	force	NOUN
ajfa-6447	196	3	and	and	CCONJ
ajfa-6447	196	4	the	the	DET
ajfa-6447	196	5	public	public	ADJ
ajfa-6447	196	6	good	good	NOUN
ajfa-6447	196	7	:	:	PUNCT
ajfa-6447	196	8	asian	asian	ADJ
ajfa-6447	196	9	journal	journal	NOUN
ajfa-6447	196	10	of	of	ADP
ajfa-6447	196	11	finance	finance	PROPN
ajfa-6447	196	12	&	&	CCONJ
ajfa-6447	196	13	accounting	accounting	PROPN
ajfa-6447	196	14	issn	issn	PROPN
ajfa-6447	196	15	1946	1946	NUM
ajfa-6447	196	16	-	-	PUNCT
ajfa-6447	196	17	052x	052x	PROPN
ajfa-6447	196	18	2014	2014	NUM
ajfa-6447	196	19	,	,	PUNCT
ajfa-6447	196	20	vol	vol	NOUN
ajfa-6447	196	21	.	.	PROPN
ajfa-6447	197	1	6	6	NUM
ajfa-6447	197	2	,	,	PUNCT
ajfa-6447	197	3	no	no	INTJ
ajfa-6447	197	4	.	.	NOUN
ajfa-6447	197	5	2	2	NUM
ajfa-6447	197	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	197	7	461	461	NUM
ajfa-6447	197	8	competition	competition	NOUN
ajfa-6447	197	9	among	among	ADP
ajfa-6447	197	10	hospital	hospital	NOUN
ajfa-6447	197	11	and	and	CCONJ
ajfa-6447	197	12	provision	provision	NOUN
ajfa-6447	197	13	of	of	ADP
ajfa-6447	197	14	indigent	indigent	ADJ
ajfa-6447	197	15	care	care	NOUN
ajfa-6447	197	16	,	,	PUNCT
ajfa-6447	197	17	in	in	ADP
ajfa-6447	197	18	:	:	PUNCT
ajfa-6447	197	19	scheffler	scheffler	PROPN
ajfa-6447	197	20	,	,	PUNCT
ajfa-6447	197	21	r.m	r.m	PROPN
ajfa-6447	197	22	.	.	PROPN
ajfa-6447	197	23	,	,	PUNCT
ajfa-6447	197	24	louis	louis	PROPN
ajfa-6447	197	25	,	,	PUNCT
ajfa-6447	197	26	f.r	f.r	PROPN
ajfa-6447	197	27	.	.	PUNCT
ajfa-6447	197	28	(	(	PUNCT
ajfa-6447	197	29	eds	ed	NOUN
ajfa-6447	197	30	.	.	PUNCT
ajfa-6447	197	31	)	)	PUNCT
ajfa-6447	197	32	,	,	PUNCT
ajfa-6447	197	33	advances	advance	NOUN
ajfa-6447	197	34	in	in	ADP
ajfa-6447	197	35	health	health	NOUN
ajfa-6447	197	36	economics	economic	NOUN
ajfa-6447	197	37	and	and	CCONJ
ajfa-6447	197	38	health	health	NOUN
ajfa-6447	197	39	services	service	NOUN
ajfa-6447	197	40	research	research	NOUN
ajfa-6447	197	41	10	10	NUM
ajfa-6447	197	42	.	.	PUNCT
ajfa-6447	198	1	jai	jai	PROPN
ajfa-6447	198	2	press	press	PROPN
ajfa-6447	198	3	,	,	PUNCT
ajfa-6447	198	4	greenwich	greenwich	PROPN
ajfa-6447	198	5	,	,	PUNCT
ajfa-6447	198	6	131	131	NUM
ajfa-6447	198	7	-	-	SYM
ajfa-6447	198	8	158	158	NUM
ajfa-6447	198	9	.	.	PUNCT
ajfa-6447	199	1	green	green	PROPN
ajfa-6447	199	2	,	,	PUNCT
ajfa-6447	199	3	j.	j.	PROPN
ajfa-6447	199	4	c.	c.	PROPN
ajfa-6447	199	5	,	,	PUNCT
ajfa-6447	199	6	&	&	CCONJ
ajfa-6447	199	7	griesinger	griesinger	PROPN
ajfa-6447	199	8	,	,	PUNCT
ajfa-6447	199	9	d.	d.	PROPN
ajfa-6447	199	10	w.	w.	PROPN
ajfa-6447	199	11	(	(	PUNCT
ajfa-6447	199	12	1996	1996	NUM
ajfa-6447	199	13	)	)	PUNCT
ajfa-6447	199	14	.	.	PUNCT
ajfa-6447	200	1	board	board	NOUN
ajfa-6447	200	2	performance	performance	NOUN
ajfa-6447	200	3	and	and	CCONJ
ajfa-6447	200	4	organizational	organizational	ADJ
ajfa-6447	200	5	effectiveness	effectiveness	NOUN
ajfa-6447	200	6	in	in	ADP
ajfa-6447	200	7	nonprofit	nonprofit	ADJ
ajfa-6447	200	8	social	social	ADJ
ajfa-6447	200	9	service	service	NOUN
ajfa-6447	200	10	organizations	organization	NOUN
ajfa-6447	200	11	.	.	PUNCT
ajfa-6447	201	1	nonprofit	nonprofit	ADJ
ajfa-6447	201	2	management	management	NOUN
ajfa-6447	201	3	and	and	CCONJ
ajfa-6447	201	4	leaderships	leadership	NOUN
ajfa-6447	201	5	,	,	PUNCT
ajfa-6447	201	6	6	6	NUM
ajfa-6447	201	7	,	,	PUNCT
ajfa-6447	201	8	381	381	NUM
ajfa-6447	201	9	-	-	SYM
ajfa-6447	201	10	402	402	NUM
ajfa-6447	201	11	.	.	PUNCT
ajfa-6447	202	1	http://dx.doi.org/10.1002/nml.4130060407	http://dx.doi.org/10.1002/nml.4130060407	PROPN
ajfa-6447	202	2	hoerger	hoerger	PROPN
ajfa-6447	202	3	,	,	PUNCT
ajfa-6447	202	4	t.j	t.j	PROPN
ajfa-6447	202	5	.	.	PROPN
ajfa-6447	202	6	(	(	PUNCT
ajfa-6447	202	7	1991	1991	NUM
ajfa-6447	202	8	)	)	PUNCT
ajfa-6447	202	9	.	.	PUNCT
ajfa-6447	203	1	profit	profit	NOUN
ajfa-6447	203	2	variability	variability	NOUN
ajfa-6447	203	3	in	in	ADP
ajfa-6447	203	4	for	for	ADP
ajfa-6447	203	5	-	-	PUNCT
ajfa-6447	203	6	profit	profit	NOUN
ajfa-6447	203	7	and	and	CCONJ
ajfa-6447	203	8	not	not	PART
ajfa-6447	203	9	-	-	PUNCT
ajfa-6447	203	10	for	for	ADP
ajfa-6447	203	11	-	-	PUNCT
ajfa-6447	203	12	profit	profit	NOUN
ajfa-6447	203	13	hospitals	hospital	NOUN
ajfa-6447	203	14	.	.	PUNCT
ajfa-6447	204	1	journal	journal	PROPN
ajfa-6447	204	2	of	of	ADP
ajfa-6447	204	3	health	health	NOUN
ajfa-6447	204	4	economics	economic	NOUN
ajfa-6447	204	5	,	,	PUNCT
ajfa-6447	204	6	10	10	NUM
ajfa-6447	204	7	,	,	PUNCT
ajfa-6447	204	8	259	259	NUM
ajfa-6447	204	9	-	-	SYM
ajfa-6447	204	10	289	289	NUM
ajfa-6447	204	11	.	.	PUNCT
ajfa-6447	205	1	http://dx.doi.org/10.1016/0167-6296(91)90030-q	http://dx.doi.org/10.1016/0167-6296(91)90030-q	PROPN
ajfa-6447	205	2	huang	huang	PROPN
ajfa-6447	205	3	,	,	PUNCT
ajfa-6447	205	4	d.t	d.t	PROPN
ajfa-6447	205	5	.	.	PROPN
ajfa-6447	205	6	,	,	PUNCT
ajfa-6447	205	7	liu	liu	PROPN
ajfa-6447	205	8	,	,	PUNCT
ajfa-6447	205	9	z.c	z.c	PROPN
ajfa-6447	205	10	.	.	PROPN
ajfa-6447	205	11	(	(	PUNCT
ajfa-6447	205	12	2011	2011	NUM
ajfa-6447	205	13	)	)	PUNCT
ajfa-6447	205	14	.	.	PUNCT
ajfa-6447	206	1	the	the	DET
ajfa-6447	206	2	relationships	relationship	NOUN
ajfa-6447	206	3	among	among	ADP
ajfa-6447	206	4	governance	governance	NOUN
ajfa-6447	206	5	and	and	CCONJ
ajfa-6447	206	6	earnings	earning	NOUN
ajfa-6447	206	7	management	management	NOUN
ajfa-6447	206	8	:	:	PUNCT
ajfa-6447	206	9	an	an	DET
ajfa-6447	206	10	empirical	empirical	ADJ
ajfa-6447	206	11	study	study	NOUN
ajfa-6447	206	12	on	on	ADP
ajfa-6447	206	13	non	non	ADJ
ajfa-6447	206	14	-	-	ADJ
ajfa-6447	206	15	profit	profit	ADJ
ajfa-6447	206	16	hospitals	hospital	NOUN
ajfa-6447	206	17	in	in	ADP
ajfa-6447	206	18	taiwan	taiwan	PROPN
ajfa-6447	206	19	.	.	PUNCT
ajfa-6447	207	1	african	african	ADJ
ajfa-6447	207	2	journal	journal	PROPN
ajfa-6447	207	3	of	of	ADP
ajfa-6447	207	4	business	business	NOUN
ajfa-6447	207	5	management	management	NOUN
ajfa-6447	207	6	,	,	PUNCT
ajfa-6447	207	7	5(14	5(14	NOUN
ajfa-6447	207	8	)	)	PUNCT
ajfa-6447	207	9	,	,	PUNCT
ajfa-6447	207	10	5468	5468	NUM
ajfa-6447	207	11	-	-	SYM
ajfa-6447	207	12	5476	5476	NUM
ajfa-6447	207	13	.	.	PUNCT
ajfa-6447	208	1	hughesj.p	hughesj.p	NOUN
ajfa-6447	208	2	.	.	PUNCT
ajfa-6447	209	1	(	(	PUNCT
ajfa-6447	209	2	2013).a	2013).a	NUM
ajfa-6447	209	3	new	new	ADJ
ajfa-6447	209	4	cost	cost	NOUN
ajfa-6447	209	5	efficiency	efficiency	NOUN
ajfa-6447	209	6	measure	measure	NOUN
ajfa-6447	209	7	for	for	ADP
ajfa-6447	209	8	not	not	PART
ajfa-6447	209	9	-	-	PUNCT
ajfa-6447	209	10	for	for	ADP
ajfa-6447	209	11	-	-	PUNCT
ajfa-6447	209	12	profit	profit	NOUN
ajfa-6447	209	13	firms	firm	NOUN
ajfa-6447	209	14	:	:	PUNCT
ajfa-6447	209	15	evidence	evidence	NOUN
ajfa-6447	209	16	of	of	ADP
ajfa-6447	209	17	a	a	DET
ajfa-6447	209	18	link	link	NOUN
ajfa-6447	209	19	between	between	ADP
ajfa-6447	209	20	inefficiency	inefficiency	NOUN
ajfa-6447	209	21	and	and	CCONJ
ajfa-6447	209	22	large	large	ADJ
ajfa-6447	209	23	endowments	endowment	NOUN
ajfa-6447	209	24	.	.	PUNCT
ajfa-6447	210	1	atlantic	atlantic	ADJ
ajfa-6447	210	2	economic	economic	ADJ
ajfa-6447	210	3	journal	journal	NOUN
ajfa-6447	210	4	,	,	PUNCT
ajfa-6447	210	5	41(3	41(3	NUM
ajfa-6447	210	6	)	)	PUNCT
ajfa-6447	210	7	,	,	PUNCT
ajfa-6447	210	8	279	279	NUM
ajfa-6447	210	9	-	-	SYM
ajfa-6447	210	10	300	300	NUM
ajfa-6447	210	11	jones	jone	NOUN
ajfa-6447	210	12	,	,	PUNCT
ajfa-6447	210	13	j.	j.	PROPN
ajfa-6447	210	14	(	(	PUNCT
ajfa-6447	210	15	1991	1991	NUM
ajfa-6447	210	16	)	)	PUNCT
ajfa-6447	210	17	.	.	PUNCT
ajfa-6447	211	1	earnings	earning	NOUN
ajfa-6447	211	2	management	management	NOUN
ajfa-6447	211	3	during	during	ADP
ajfa-6447	211	4	import	import	NOUN
ajfa-6447	211	5	relief	relief	NOUN
ajfa-6447	211	6	investigations	investigation	NOUN
ajfa-6447	211	7	.	.	PUNCT
ajfa-6447	212	1	journal	journal	NOUN
ajfa-6447	212	2	of	of	ADP
ajfa-6447	212	3	accounting	accounting	NOUN
ajfa-6447	212	4	research	research	NOUN
ajfa-6447	212	5	,	,	PUNCT
ajfa-6447	212	6	29	29	NUM
ajfa-6447	212	7	,	,	PUNCT
ajfa-6447	212	8	193	193	NUM
ajfa-6447	212	9	-	-	SYM
ajfa-6447	212	10	228	228	NUM
ajfa-6447	212	11	.	.	PUNCT
ajfa-6447	213	1	http://dx.doi.org/10.2307/2491047	http://dx.doi.org/10.2307/2491047	PROPN
ajfa-6447	213	2	kaplan	kaplan	PROPN
ajfa-6447	213	3	,	,	PUNCT
ajfa-6447	213	4	r.s	r.s	PROPN
ajfa-6447	213	5	.	.	PROPN
ajfa-6447	214	1	(	(	PUNCT
ajfa-6447	214	2	2001).strategic	2001).strategic	NUM
ajfa-6447	214	3	performance	performance	NOUN
ajfa-6447	214	4	measurement	measurement	NOUN
ajfa-6447	214	5	and	and	CCONJ
ajfa-6447	214	6	management	management	NOUN
ajfa-6447	214	7	in	in	ADP
ajfa-6447	214	8	nonprofit	nonprofit	ADJ
ajfa-6447	214	9	organizations	organization	NOUN
ajfa-6447	214	10	.	.	PUNCT
ajfa-6447	215	1	nonprofit	nonprofit	ADJ
ajfa-6447	215	2	management	management	NOUN
ajfa-6447	215	3	and	and	CCONJ
ajfa-6447	215	4	leadership	leadership	NOUN
ajfa-6447	215	5	,	,	PUNCT
ajfa-6447	215	6	11(3	11(3	NUM
ajfa-6447	215	7	)	)	PUNCT
ajfa-6447	215	8	,	,	PUNCT
ajfa-6447	215	9	353	353	NUM
ajfa-6447	215	10	-	-	SYM
ajfa-6447	215	11	370	370	NUM
ajfa-6447	215	12	.	.	PUNCT
ajfa-6447	216	1	http://dx.doi.org/10.1002/nml.11308	http://dx.doi.org/10.1002/nml.11308	PROPN
ajfa-6447	216	2	kirk	kirk	PROPN
ajfa-6447	216	3	,	,	PUNCT
ajfa-6447	216	4	g.	g.	PROPN
ajfa-6447	216	5	,	,	PUNCT
ajfa-6447	216	6	&	&	CCONJ
ajfa-6447	216	7	nolan	nolan	PROPN
ajfa-6447	216	8	,	,	PUNCT
ajfa-6447	216	9	s.b	s.b	PROPN
ajfa-6447	216	10	.	.	PUNCT
ajfa-6447	217	1	(	(	PUNCT
ajfa-6447	217	2	2010).nonprofit	2010).nonprofit	NUM
ajfa-6447	217	3	mission	mission	NOUN
ajfa-6447	217	4	statement	statement	NOUN
ajfa-6447	217	5	focus	focus	NOUN
ajfa-6447	217	6	and	and	CCONJ
ajfa-6447	217	7	financial	financial	ADJ
ajfa-6447	217	8	performance	performance	NOUN
ajfa-6447	217	9	.	.	PUNCT
ajfa-6447	218	1	nonprofit	nonprofit	ADJ
ajfa-6447	218	2	management	management	NOUN
ajfa-6447	218	3	and	and	CCONJ
ajfa-6447	218	4	leadership	leadership	NOUN
ajfa-6447	218	5	,	,	PUNCT
ajfa-6447	218	6	20(4	20(4	NOUN
ajfa-6447	218	7	)	)	PUNCT
ajfa-6447	218	8	,	,	PUNCT
ajfa-6447	218	9	473	473	NUM
ajfa-6447	218	10	-	-	SYM
ajfa-6447	218	11	490	490	NUM
ajfa-6447	218	12	.	.	PUNCT
ajfa-6447	219	1	http://dx.doi.org/10.1002/nml.20006	http://dx.doi.org/10.1002/nml.20006	PROPN
ajfa-6447	219	2	krishnan	krishnan	PROPN
ajfa-6447	219	3	,	,	PUNCT
ajfa-6447	219	4	r.	r.	PROPN
ajfa-6447	219	5	,	,	PUNCT
ajfa-6447	219	6	&	&	CCONJ
ajfa-6447	219	7	yetman	yetman	PROPN
ajfa-6447	219	8	,	,	PUNCT
ajfa-6447	219	9	m.h	m.h	PROPN
ajfa-6447	219	10	.	.	PROPN
ajfa-6447	220	1	(	(	PUNCT
ajfa-6447	220	2	2011).institutional	2011).institutional	ADJ
ajfa-6447	220	3	drivers	driver	NOUN
ajfa-6447	220	4	of	of	ADP
ajfa-6447	220	5	reporting	report	VERB
ajfa-6447	220	6	decisions	decision	NOUN
ajfa-6447	220	7	in	in	ADP
ajfa-6447	220	8	nonprofit	nonprofit	ADJ
ajfa-6447	220	9	hospitals	hospital	NOUN
ajfa-6447	220	10	.	.	PUNCT
ajfa-6447	221	1	journal	journal	NOUN
ajfa-6447	221	2	of	of	ADP
ajfa-6447	221	3	accounting	accounting	NOUN
ajfa-6447	221	4	research.49	research.49	PROPN
ajfa-6447	221	5	(	(	PUNCT
ajfa-6447	221	6	4).1001	4).1001	NOUN
ajfa-6447	221	7	-	-	PUNCT
ajfa-6447	221	8	1039	1039	NUM
ajfa-6447	221	9	.	.	PUNCT
ajfa-6447	222	1	http://dx.doi.org/10.1111/j.1475-679x.2011.00413.x	http://dx.doi.org/10.1111/j.1475-679x.2011.00413.x	PROPN
ajfa-6447	222	2	leone	leone	PROPN
ajfa-6447	222	3	,	,	PUNCT
ajfa-6447	222	4	a.j	a.j	PROPN
ajfa-6447	222	5	.	.	PROPN
ajfa-6447	222	6	(	(	PUNCT
ajfa-6447	222	7	2005).van	2005).van	NUM
ajfa-6447	222	8	horn	horn	NOUN
ajfa-6447	222	9	,	,	PUNCT
ajfa-6447	222	10	r.l	r.l	PROPN
ajfa-6447	222	11	.	.	PROPN
ajfa-6447	222	12	:	:	PUNCT
ajfa-6447	222	13	how	how	SCONJ
ajfa-6447	222	14	do	do	AUX
ajfa-6447	222	15	nonprofit	nonprofit	ADJ
ajfa-6447	222	16	hospitals	hospital	NOUN
ajfa-6447	222	17	manage	manage	VERB
ajfa-6447	222	18	earnings	earning	NOUN
ajfa-6447	222	19	.	.	PUNCT
ajfa-6447	223	1	journal	journal	PROPN
ajfa-6447	223	2	of	of	ADP
ajfa-6447	223	3	health	health	PROPN
ajfa-6447	223	4	economics.24.815	economics.24.815	PROPN
ajfa-6447	223	5	-	-	PUNCT
ajfa-6447	223	6	837	837	NUM
ajfa-6447	223	7	.	.	PUNCT
ajfa-6447	224	1	li	li	PROPN
ajfa-6447	224	2	,	,	PUNCT
ajfa-6447	224	3	w.	w.	PROPN
ajfa-6447	224	4	,	,	PUNCT
ajfa-6447	224	5	mcdowell	mcdowell	PROPN
ajfa-6447	224	6	,	,	PUNCT
ajfa-6447	224	7	e.	e.	PROPN
ajfa-6447	224	8	,	,	PUNCT
ajfa-6447	224	9	&	&	CCONJ
ajfa-6447	224	10	hu	hu	PROPN
ajfa-6447	224	11	,	,	PUNCT
ajfa-6447	224	12	m.	m.	NOUN
ajfa-6447	224	13	(	(	PUNCT
ajfa-6447	224	14	2012	2012	NUM
ajfa-6447	224	15	)	)	PUNCT
ajfa-6447	224	16	.	.	PUNCT
ajfa-6447	225	1	effects	effect	NOUN
ajfa-6447	225	2	of	of	ADP
ajfa-6447	225	3	financial	financial	ADJ
ajfa-6447	225	4	efficiency	efficiency	NOUN
ajfa-6447	225	5	and	and	CCONJ
ajfa-6447	225	6	choice	choice	NOUN
ajfa-6447	225	7	to	to	PART
ajfa-6447	225	8	restrict	restrict	VERB
ajfa-6447	225	9	contributions	contribution	NOUN
ajfa-6447	225	10	on	on	ADP
ajfa-6447	225	11	individual	individual	ADJ
ajfa-6447	225	12	donations	donation	NOUN
ajfa-6447	225	13	.	.	PUNCT
ajfa-6447	226	1	accounting	accounting	NOUN
ajfa-6447	226	2	horizons	horizon	NOUN
ajfa-6447	226	3	,	,	PUNCT
ajfa-6447	226	4	26(1),111	26(1),111	NOUN
ajfa-6447	226	5	-	-	SYM
ajfa-6447	226	6	123	123	NUM
ajfa-6447	226	7	.	.	PUNCT
ajfa-6447	227	1	http://dx.doi.org/10.2308/acch-10229	http://dx.doi.org/10.2308/acch-10229	PROPN
ajfa-6447	227	2	peasnell	peasnell	PROPN
ajfa-6447	227	3	,	,	PUNCT
ajfa-6447	227	4	k.v	k.v	PROPN
ajfa-6447	227	5	.	.	PROPN
ajfa-6447	227	6	,	,	PUNCT
ajfa-6447	227	7	pope	pope	PROPN
ajfa-6447	227	8	,	,	PUNCT
ajfa-6447	227	9	p.f	p.f	PROPN
ajfa-6447	227	10	.	.	PROPN
ajfa-6447	227	11	,	,	PUNCT
ajfa-6447	227	12	&	&	CCONJ
ajfa-6447	227	13	young	young	PROPN
ajfa-6447	227	14	,	,	PUNCT
ajfa-6447	227	15	s.	s.	PROPN
ajfa-6447	227	16	(	(	PUNCT
ajfa-6447	227	17	2000	2000	NUM
ajfa-6447	227	18	)	)	PUNCT
ajfa-6447	227	19	.	.	PUNCT
ajfa-6447	228	1	detecting	detect	VERB
ajfa-6447	228	2	earnings	earning	NOUN
ajfa-6447	228	3	management	management	NOUN
ajfa-6447	228	4	using	use	VERB
ajfa-6447	228	5	cross	cross	ADJ
ajfa-6447	228	6	-	-	ADJ
ajfa-6447	228	7	sectional	sectional	ADJ
ajfa-6447	228	8	abnormal	abnormal	ADJ
ajfa-6447	228	9	accruals	accrual	NOUN
ajfa-6447	228	10	models	model	NOUN
ajfa-6447	228	11	.	.	PUNCT
ajfa-6447	229	1	accounting	accounting	NOUN
ajfa-6447	229	2	and	and	CCONJ
ajfa-6447	229	3	business	business	NOUN
ajfa-6447	229	4	research	research	NOUN
ajfa-6447	229	5	,	,	PUNCT
ajfa-6447	229	6	30(4	30(4	NUM
ajfa-6447	229	7	)	)	PUNCT
ajfa-6447	229	8	.	.	PUNCT
ajfa-6447	230	1	313	313	NUM
ajfa-6447	230	2	-	-	SYM
ajfa-6447	230	3	334	334	NUM
ajfa-6447	230	4	.	.	PUNCT
ajfa-6447	231	1	http://dx.doi.org/10.1080/00014788.2000.9728949	http://dx.doi.org/10.1080/00014788.2000.9728949	PROPN
ajfa-6447	231	2	ritchie	ritchie	PROPN
ajfa-6447	231	3	,	,	PUNCT
ajfa-6447	231	4	w.	w.	PROPN
ajfa-6447	231	5	j.	j.	PROPN
ajfa-6447	231	6	,	,	PUNCT
ajfa-6447	231	7	&	&	CCONJ
ajfa-6447	231	8	kolodinsky	kolodinsky	PROPN
ajfa-6447	231	9	,	,	PUNCT
ajfa-6447	231	10	r.	r.	PROPN
ajfa-6447	231	11	w.	w.	PROPN
ajfa-6447	231	12	(	(	PUNCT
ajfa-6447	231	13	2003	2003	NUM
ajfa-6447	231	14	)	)	PUNCT
ajfa-6447	231	15	.	.	PUNCT
ajfa-6447	232	1	nonprofit	nonprofit	ADJ
ajfa-6447	232	2	organization	organization	NOUN
ajfa-6447	232	3	financial	financial	ADJ
ajfa-6447	232	4	performance	performance	NOUN
ajfa-6447	232	5	measurement	measurement	NOUN
ajfa-6447	232	6	:	:	PUNCT
ajfa-6447	232	7	an	an	DET
ajfa-6447	232	8	evaluation	evaluation	NOUN
ajfa-6447	232	9	of	of	ADP
ajfa-6447	232	10	new	new	ADJ
ajfa-6447	232	11	and	and	CCONJ
ajfa-6447	232	12	existing	exist	VERB
ajfa-6447	232	13	financial	financial	ADJ
ajfa-6447	232	14	performance	performance	NOUN
ajfa-6447	232	15	measures.nonprofit	measures.nonprofit	NUM
ajfa-6447	232	16	management	management	NOUN
ajfa-6447	232	17	and	and	CCONJ
ajfa-6447	232	18	leadership	leadership	NOUN
ajfa-6447	232	19	,	,	PUNCT
ajfa-6447	232	20	13	13	NUM
ajfa-6447	232	21	,	,	PUNCT
ajfa-6447	232	22	367	367	NUM
ajfa-6447	232	23	-	-	SYM
ajfa-6447	232	24	381	381	NUM
ajfa-6447	232	25	.	.	PUNCT
ajfa-6447	233	1	http://dx.doi.org/10.1002/nml.5	http://dx.doi.org/10.1002/nml.5	PROPN
ajfa-6447	233	2	asian	asian	ADJ
ajfa-6447	233	3	journal	journal	PROPN
ajfa-6447	233	4	of	of	ADP
ajfa-6447	233	5	finance	finance	PROPN
ajfa-6447	233	6	&	&	CCONJ
ajfa-6447	233	7	accounting	accounting	PROPN
ajfa-6447	233	8	issn	issn	PROPN
ajfa-6447	233	9	1946	1946	NUM
ajfa-6447	233	10	-	-	PUNCT
ajfa-6447	233	11	052x	052x	PROPN
ajfa-6447	233	12	2014	2014	NUM
ajfa-6447	233	13	,	,	PUNCT
ajfa-6447	233	14	vol	vol	NOUN
ajfa-6447	233	15	.	.	PROPN
ajfa-6447	233	16	6	6	NUM
ajfa-6447	233	17	,	,	PUNCT
ajfa-6447	233	18	no	no	INTJ
ajfa-6447	233	19	.	.	NOUN
ajfa-6447	233	20	2	2	NUM
ajfa-6447	233	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	233	22	462	462	NUM
ajfa-6447	233	23	silverbo	silverbo	VERB
ajfa-6447	233	24	,	,	PUNCT
ajfa-6447	233	25	s.	s.	PROPN
ajfa-6447	233	26	(	(	PUNCT
ajfa-6447	233	27	2004).the	2004).the	DET
ajfa-6447	233	28	purchaser	purchaser	NOUN
ajfa-6447	233	29	-	-	PUNCT
ajfa-6447	233	30	provider	provider	NOUN
ajfa-6447	233	31	split	split	NOUN
ajfa-6447	233	32	in	in	ADP
ajfa-6447	233	33	principle	principle	NOUN
ajfa-6447	233	34	and	and	CCONJ
ajfa-6447	233	35	practice	practice	NOUN
ajfa-6447	233	36	:	:	PUNCT
ajfa-6447	233	37	experiences	experience	NOUN
ajfa-6447	233	38	from	from	ADP
ajfa-6447	233	39	sweden	sweden	PROPN
ajfa-6447	233	40	.	.	PUNCT
ajfa-6447	234	1	financial	financial	ADJ
ajfa-6447	234	2	accountability	accountability	NOUN
ajfa-6447	234	3	&	&	CCONJ
ajfa-6447	234	4	management	management	NOUN
ajfa-6447	234	5	,	,	PUNCT
ajfa-6447	234	6	20(4	20(4	NOUN
ajfa-6447	234	7	)	)	PUNCT
ajfa-6447	234	8	,	,	PUNCT
ajfa-6447	234	9	401	401	NUM
ajfa-6447	234	10	-	-	SYM
ajfa-6447	234	11	420	420	NUM
ajfa-6447	234	12	.	.	PUNCT
ajfa-6447	235	1	singh	singh	PROPN
ajfa-6447	235	2	,	,	PUNCT
ajfa-6447	235	3	s.r	s.r	PROPN
ajfa-6447	235	4	.	.	PROPN
ajfa-6447	235	5	,	,	PUNCT
ajfa-6447	235	6	&	&	CCONJ
ajfa-6447	235	7	wheeler	wheeler	NOUN
ajfa-6447	235	8	,	,	PUNCT
ajfa-6447	235	9	j.	j.	PROPN
ajfa-6447	235	10	(	(	PUNCT
ajfa-6447	235	11	2012	2012	NUM
ajfa-6447	235	12	)	)	PUNCT
ajfa-6447	235	13	.	.	PUNCT
ajfa-6447	236	1	hospital	hospital	NOUN
ajfa-6447	236	2	financial	financial	ADJ
ajfa-6447	236	3	management	management	NOUN
ajfa-6447	236	4	:	:	PUNCT
ajfa-6447	236	5	what	what	PRON
ajfa-6447	236	6	is	be	AUX
ajfa-6447	236	7	the	the	DET
ajfa-6447	236	8	link	link	NOUN
ajfa-6447	236	9	between	between	ADP
ajfa-6447	236	10	revenue	revenue	NOUN
ajfa-6447	236	11	cycle	cycle	NOUN
ajfa-6447	236	12	management	management	NOUN
ajfa-6447	236	13	,	,	PUNCT
ajfa-6447	236	14	profitability	profitability	NOUN
ajfa-6447	236	15	,	,	PUNCT
ajfa-6447	236	16	and	and	CCONJ
ajfa-6447	236	17	not	not	PART
ajfa-6447	236	18	-	-	PUNCT
ajfa-6447	236	19	for	for	ADP
ajfa-6447	236	20	-	-	PUNCT
ajfa-6447	236	21	profit	profit	NOUN
ajfa-6447	236	22	hospitals	hospital	NOUN
ajfa-6447	236	23	'	'	PART
ajfa-6447	236	24	ability	ability	NOUN
ajfa-6447	236	25	to	to	PART
ajfa-6447	236	26	grow	grow	VERB
ajfa-6447	236	27	equity?.journal	equity?.journal	ADJ
ajfa-6447	236	28	of	of	ADP
ajfa-6447	236	29	healthcare	healthcare	PROPN
ajfa-6447	236	30	management	management	NOUN
ajfa-6447	236	31	,	,	PUNCT
ajfa-6447	236	32	57(5	57(5	NOUN
ajfa-6447	236	33	)	)	PUNCT
ajfa-6447	236	34	,	,	PUNCT
ajfa-6447	236	35	325	325	NUM
ajfa-6447	236	36	-	-	SYM
ajfa-6447	236	37	339	339	NUM
ajfa-6447	236	38	.	.	PUNCT
ajfa-6447	237	1	speckbacher	speckbach	ADJ
ajfa-6447	237	2	,	,	PUNCT
ajfa-6447	237	3	g	g	PROPN
ajfa-6447	237	4	..	..	PUNCT
ajfa-6447	237	5	(2003).the	(2003).the	DET
ajfa-6447	237	6	economics	economic	NOUN
ajfa-6447	237	7	of	of	ADP
ajfa-6447	237	8	performance	performance	NOUN
ajfa-6447	237	9	management	management	NOUN
ajfa-6447	237	10	in	in	ADP
ajfa-6447	237	11	nonprofit	nonprofit	ADJ
ajfa-6447	237	12	organizations	organization	NOUN
ajfa-6447	237	13	.	.	PUNCT
ajfa-6447	238	1	nonprofit	nonprofit	ADJ
ajfa-6447	238	2	management	management	NOUN
ajfa-6447	238	3	and	and	CCONJ
ajfa-6447	238	4	leadership	leadership	NOUN
ajfa-6447	238	5	,	,	PUNCT
ajfa-6447	238	6	13(3	13(3	NUM
ajfa-6447	238	7	)	)	PUNCT
ajfa-6447	238	8	,	,	PUNCT
ajfa-6447	238	9	267	267	NUM
ajfa-6447	238	10	-	-	SYM
ajfa-6447	238	11	281	281	NUM
ajfa-6447	238	12	.	.	PUNCT
ajfa-6447	239	1	http://dx.doi.org/10.1002/nml.15	http://dx.doi.org/10.1002/nml.15	PROPN
ajfa-6447	239	2	tan	tan	PROPN
ajfa-6447	239	3	,	,	PUNCT
ajfa-6447	239	4	h.f	h.f	PROPN
ajfa-6447	239	5	.	.	PROPN
ajfa-6447	239	6	(	(	PUNCT
ajfa-6447	239	7	2011	2011	NUM
ajfa-6447	239	8	)	)	PUNCT
ajfa-6447	239	9	.	.	PUNCT
ajfa-6447	240	1	earnings	earning	NOUN
ajfa-6447	240	2	management	management	NOUN
ajfa-6447	240	3	in	in	ADP
ajfa-6447	240	4	non	non	ADJ
ajfa-6447	240	5	-	-	ADJ
ajfa-6447	240	6	profit	profit	ADJ
ajfa-6447	240	7	hospitals	hospital	NOUN
ajfa-6447	240	8	evidence	evidence	NOUN
ajfa-6447	240	9	from	from	ADP
ajfa-6447	240	10	taiwan	taiwan	PROPN
ajfa-6447	240	11	.	.	PUNCT
ajfa-6447	241	1	international	international	ADJ
ajfa-6447	241	2	journal	journal	PROPN
ajfa-6447	241	3	of	of	ADP
ajfa-6447	241	4	electronic	electronic	ADJ
ajfa-6447	241	5	business	business	NOUN
ajfa-6447	241	6	management	management	NOUN
ajfa-6447	241	7	,	,	PUNCT
ajfa-6447	241	8	9(3	9(3	NUM
ajfa-6447	241	9	)	)	PUNCT
ajfa-6447	241	10	,	,	PUNCT
ajfa-6447	241	11	243	243	NUM
ajfa-6447	241	12	-	-	SYM
ajfa-6447	241	13	257	257	NUM
ajfa-6447	241	14	.	.	PUNCT
ajfa-6447	242	1	weisbrod	weisbrod	NOUN
ajfa-6447	242	2	,	,	PUNCT
ajfa-6447	242	3	b.a	b.a	PROPN
ajfa-6447	242	4	.	.	PROPN
ajfa-6447	242	5	(	(	PUNCT
ajfa-6447	242	6	1988	1988	NUM
ajfa-6447	242	7	)	)	PUNCT
ajfa-6447	242	8	.	.	PUNCT
ajfa-6447	243	1	the	the	DET
ajfa-6447	243	2	nonprofit	nonprofit	ADJ
ajfa-6447	243	3	economy	economy	NOUN
ajfa-6447	243	4	.	.	PUNCT
ajfa-6447	244	1	harvard	harvard	PROPN
ajfa-6447	244	2	university	university	PROPN
ajfa-6447	244	3	press	press	PROPN
ajfa-6447	244	4	,	,	PUNCT
ajfa-6447	244	5	cambridge	cambridge	PROPN
ajfa-6447	244	6	,	,	PUNCT
ajfa-6447	244	7	ma	ma	PROPN
ajfa-6447	244	8	.	.	PROPN
ajfa-6447	244	9	yetman	yetman	PROPN
ajfa-6447	244	10	m.	m.	PROPN
ajfa-6447	244	11	h.	h.	PROPN
ajfa-6447	244	12	,	,	PUNCT
ajfa-6447	244	13	&	&	CCONJ
ajfa-6447	244	14	yetman	yetman	PROPN
ajfa-6447	244	15	,	,	PUNCT
ajfa-6447	244	16	r.j	r.j	PROPN
ajfa-6447	244	17	.	.	PROPN
ajfa-6447	244	18	(	(	PUNCT
ajfa-6447	244	19	2013	2013	NUM
ajfa-6447	244	20	)	)	PUNCT
ajfa-6447	244	21	.	.	PUNCT
ajfa-6447	245	1	how	how	SCONJ
ajfa-6447	245	2	does	do	AUX
ajfa-6447	245	3	the	the	DET
ajfa-6447	245	4	incentive	incentive	NOUN
ajfa-6447	245	5	effect	effect	NOUN
ajfa-6447	245	6	of	of	ADP
ajfa-6447	245	7	the	the	DET
ajfa-6447	245	8	charitable	charitable	ADJ
ajfa-6447	245	9	deduction	deduction	NOUN
ajfa-6447	245	10	vary	vary	VERB
ajfa-6447	245	11	across	across	ADP
ajfa-6447	245	12	charities	charity	NOUN
ajfa-6447	245	13	?	?	PUNCT
ajfa-6447	246	1	the	the	DET
ajfa-6447	246	2	accounting	accounting	NOUN
ajfa-6447	246	3	review	review	NOUN
ajfa-6447	246	4	,	,	PUNCT
ajfa-6447	246	5	88(3	88(3	NUM
ajfa-6447	246	6	)	)	PUNCT
ajfa-6447	246	7	,	,	PUNCT
ajfa-6447	246	8	1069	1069	NUM
ajfa-6447	246	9	-	-	SYM
ajfa-6447	246	10	1094	1094	NUM
ajfa-6447	246	11	.	.	PUNCT
ajfa-6447	247	1	table	table	NOUN
ajfa-6447	247	2	1	1	NUM
ajfa-6447	247	3	.	.	PUNCT
ajfa-6447	248	1	definition	definition	NOUN
ajfa-6447	248	2	of	of	ADP
ajfa-6447	248	3	variables	variable	NOUN
ajfa-6447	248	4	variable	variable	ADJ
ajfa-6447	248	5	definition	definition	NOUN
ajfa-6447	248	6	itbdδ	itbdδ	VERB
ajfa-6447	248	7	the	the	DET
ajfa-6447	248	8	change	change	NOUN
ajfa-6447	248	9	in	in	ADP
ajfa-6447	248	10	bad	bad	ADJ
ajfa-6447	248	11	debt	debt	NOUN
ajfa-6447	248	12	expenses	expense	NOUN
ajfa-6447	248	13	for	for	ADP
ajfa-6447	248	14	year	year	NOUN
ajfa-6447	248	15	t	t	NOUN
ajfa-6447	248	16	the	the	DET
ajfa-6447	248	17	change	change	NOUN
ajfa-6447	248	18	in	in	ADP
ajfa-6447	248	19	net	net	ADJ
ajfa-6447	248	20	revenue	revenue	NOUN
ajfa-6447	248	21	for	for	ADP
ajfa-6447	248	22	year	year	NOUN
ajfa-6447	248	23	t	t	NOUN
ajfa-6447	248	24	the	the	DET
ajfa-6447	248	25	change	change	NOUN
ajfa-6447	248	26	in	in	ADP
ajfa-6447	248	27	medicare	medicare	PROPN
ajfa-6447	248	28	revenue	revenue	NOUN
ajfa-6447	248	29	(	(	PUNCT
ajfa-6447	248	30	revenue	revenue	NOUN
ajfa-6447	248	31	collected	collect	VERB
ajfa-6447	248	32	by	by	ADP
ajfa-6447	248	33	hospitals	hospital	NOUN
ajfa-6447	248	34	through	through	ADP
ajfa-6447	248	35	national	national	ADJ
ajfa-6447	248	36	medical	medical	ADJ
ajfa-6447	248	37	insurance	insurance	NOUN
ajfa-6447	248	38	)	)	PUNCT
ajfa-6447	248	39	for	for	ADP
ajfa-6447	248	40	year	year	NOUN
ajfa-6447	248	41	t	t	NOUN
ajfa-6447	248	42	the	the	DET
ajfa-6447	248	43	change	change	NOUN
ajfa-6447	248	44	in	in	ADP
ajfa-6447	248	45	medicaid	medicaid	PROPN
ajfa-6447	248	46	revenue	revenue	NOUN
ajfa-6447	248	47	for	for	ADP
ajfa-6447	248	48	year	year	NOUN
ajfa-6447	248	49	t	t	PROPN
ajfa-6447	248	50	itjacc	itjacc	VERB
ajfa-6447	248	51	the	the	DET
ajfa-6447	248	52	total	total	ADJ
ajfa-6447	248	53	accruals	accrual	NOUN
ajfa-6447	248	54	calculated	calculate	VERB
ajfa-6447	248	55	as	as	ADP
ajfa-6447	248	56	the	the	DET
ajfa-6447	248	57	change	change	NOUN
ajfa-6447	248	58	in	in	ADP
ajfa-6447	248	59	non	non	ADJ
ajfa-6447	248	60	-	-	ADJ
ajfa-6447	248	61	cash	cash	ADJ
ajfa-6447	248	62	current	current	ADJ
ajfa-6447	248	63	assets	asset	NOUN
ajfa-6447	248	64	minus	minus	ADP
ajfa-6447	248	65	the	the	DET
ajfa-6447	248	66	change	change	NOUN
ajfa-6447	248	67	in	in	ADP
ajfa-6447	248	68	current	current	ADJ
ajfa-6447	248	69	liabilities	liability	NOUN
ajfa-6447	248	70	for	for	ADP
ajfa-6447	248	71	year	year	NOUN
ajfa-6447	248	72	t-1	t-1	PROPN
ajfa-6447	248	73	to	to	ADP
ajfa-6447	248	74	year	year	NOUN
ajfa-6447	248	75	t	t	PROPN
ajfa-6447	248	76	and	and	CCONJ
ajfa-6447	248	77	minus	minus	ADP
ajfa-6447	248	78	the	the	DET
ajfa-6447	248	79	depreciation	depreciation	NOUN
ajfa-6447	248	80	expenses	expense	NOUN
ajfa-6447	248	81	for	for	ADP
ajfa-6447	248	82	year	year	NOUN
ajfa-6447	248	83	t	t	PROPN
ajfa-6447	248	84	1−itasset	1−itasset	VERB
ajfa-6447	248	85	the	the	DET
ajfa-6447	248	86	total	total	ADJ
ajfa-6447	248	87	assets	asset	NOUN
ajfa-6447	248	88	in	in	ADP
ajfa-6447	248	89	year	year	NOUN
ajfa-6447	248	90	t-1	t-1	PROPN
ajfa-6447	248	91	itnppe	itnppe	VERB
ajfa-6447	248	92	the	the	DET
ajfa-6447	248	93	net	net	ADJ
ajfa-6447	248	94	property	property	NOUN
ajfa-6447	248	95	,	,	PUNCT
ajfa-6447	248	96	plants	plant	NOUN
ajfa-6447	248	97	,	,	PUNCT
ajfa-6447	248	98	and	and	CCONJ
ajfa-6447	248	99	equipment	equipment	NOUN
ajfa-6447	248	100	at	at	ADP
ajfa-6447	248	101	the	the	DET
ajfa-6447	248	102	end	end	NOUN
ajfa-6447	248	103	of	of	ADP
ajfa-6447	248	104	year	year	NOUN
ajfa-6447	248	105	t	t	PROPN
ajfa-6447	248	106	itmjacc	itmjacc	VERB
ajfa-6447	248	107	the	the	DET
ajfa-6447	248	108	total	total	ADJ
ajfa-6447	248	109	accruals	accrual	NOUN
ajfa-6447	248	110	calculated	calculate	VERB
ajfa-6447	248	111	as	as	ADP
ajfa-6447	248	112	the	the	DET
ajfa-6447	248	113	continuing	continue	VERB
ajfa-6447	248	114	operating	operate	VERB
ajfa-6447	248	115	net	net	ADJ
ajfa-6447	248	116	profit	profit	NOUN
ajfa-6447	248	117	(	(	PUNCT
ajfa-6447	248	118	medical	medical	ADJ
ajfa-6447	248	119	net	net	ADJ
ajfa-6447	248	120	profit	profit	NOUN
ajfa-6447	248	121	)	)	PUNCT
ajfa-6447	248	122	minus	minus	CCONJ
ajfa-6447	248	123	the	the	DET
ajfa-6447	248	124	cash	cash	NOUN
ajfa-6447	248	125	flow	flow	NOUN
ajfa-6447	248	126	from	from	ADP
ajfa-6447	248	127	operations	operation	NOUN
ajfa-6447	248	128	for	for	ADP
ajfa-6447	248	129	year	year	NOUN
ajfa-6447	248	130	t	t	NOUN
ajfa-6447	248	131	the	the	DET
ajfa-6447	248	132	change	change	NOUN
ajfa-6447	248	133	in	in	ADP
ajfa-6447	248	134	medical	medical	ADJ
ajfa-6447	248	135	revenue	revenue	NOUN
ajfa-6447	248	136	for	for	ADP
ajfa-6447	248	137	year	year	NOUN
ajfa-6447	248	138	t	t	NOUN
ajfa-6447	248	139	the	the	DET
ajfa-6447	248	140	change	change	NOUN
ajfa-6447	248	141	in	in	ADP
ajfa-6447	248	142	account	account	NOUN
ajfa-6447	248	143	receivables	receivables	NOUN
ajfa-6447	248	144	for	for	ADP
ajfa-6447	248	145	year	year	NOUN
ajfa-6447	248	146	t	t	PROPN
ajfa-6447	248	147	itgppe	itgppe	PROPN
ajfa-6447	248	148	the	the	DET
ajfa-6447	248	149	gross	gross	ADJ
ajfa-6447	248	150	fixed	fix	VERB
ajfa-6447	248	151	assets	asset	NOUN
ajfa-6447	248	152	for	for	ADP
ajfa-6447	248	153	year	year	NOUN
ajfa-6447	248	154	t	t	PROPN
ajfa-6447	248	155	;	;	PUNCT
ajfa-6447	248	156	itnetrevδ	itnetrevδ	AUX
ajfa-6447	248	157	itmedcareδ	itmedcareδ	PROPN
ajfa-6447	248	158	itmedcaidδ	itmedcaidδ	PROPN
ajfa-6447	248	159	itsalesδ	itsalesδ	PROPN
ajfa-6447	248	160	itarδ	itarδ	PROPN
ajfa-6447	248	161	asian	asian	PROPN
ajfa-6447	248	162	journal	journal	PROPN
ajfa-6447	248	163	of	of	ADP
ajfa-6447	248	164	finance	finance	PROPN
ajfa-6447	248	165	&	&	CCONJ
ajfa-6447	248	166	accounting	accounting	PROPN
ajfa-6447	248	167	issn	issn	PROPN
ajfa-6447	248	168	1946	1946	NUM
ajfa-6447	248	169	-	-	PUNCT
ajfa-6447	248	170	052x	052x	PROPN
ajfa-6447	248	171	2014	2014	NUM
ajfa-6447	248	172	,	,	PUNCT
ajfa-6447	248	173	vol	vol	NOUN
ajfa-6447	248	174	.	.	PROPN
ajfa-6447	248	175	6	6	NUM
ajfa-6447	248	176	,	,	PUNCT
ajfa-6447	248	177	no	no	INTJ
ajfa-6447	248	178	.	.	NOUN
ajfa-6447	248	179	2	2	NUM
ajfa-6447	248	180	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6447	248	181	463	463	NUM
ajfa-6447	248	182	the	the	DET
ajfa-6447	248	183	change	change	NOUN
ajfa-6447	248	184	in	in	ADP
ajfa-6447	248	185	working	work	VERB
ajfa-6447	248	186	capital	capital	NOUN
ajfa-6447	248	187	accruals	accrual	NOUN
ajfa-6447	248	188	=	=	SYM
ajfa-6447	248	189	(	(	PUNCT
ajfa-6447	248	190	the	the	DET
ajfa-6447	248	191	change	change	NOUN
ajfa-6447	248	192	in	in	ADP
ajfa-6447	248	193	current	current	ADJ
ajfa-6447	248	194	non	non	ADJ
ajfa-6447	248	195	-	-	ADJ
ajfa-6447	248	196	cash	cash	ADJ
ajfa-6447	248	197	assets	asset	NOUN
ajfa-6447	248	198	minus	minus	ADP
ajfa-6447	248	199	the	the	DET
ajfa-6447	248	200	change	change	NOUN
ajfa-6447	248	201	in	in	ADP
ajfa-6447	248	202	current	current	ADJ
ajfa-6447	248	203	liabilities	liability	NOUN
ajfa-6447	248	204	)	)	PUNCT
ajfa-6447	248	205	for	for	ADP
ajfa-6447	248	206	year	year	NOUN
ajfa-6447	248	207	t	t	NOUN
ajfa-6447	248	208	the	the	DET
ajfa-6447	248	209	cash	cash	NOUN
ajfa-6447	248	210	flow	flow	NOUN
ajfa-6447	248	211	from	from	ADP
ajfa-6447	248	212	operations	operation	NOUN
ajfa-6447	248	213	for	for	ADP
ajfa-6447	248	214	year	year	NOUN
ajfa-6447	248	215	t-1	t-1	PROPN
ajfa-6447	248	216	the	the	DET
ajfa-6447	248	217	cash	cash	NOUN
ajfa-6447	248	218	flow	flow	NOUN
ajfa-6447	248	219	from	from	ADP
ajfa-6447	248	220	operations	operation	NOUN
ajfa-6447	248	221	for	for	ADP
ajfa-6447	248	222	year	year	NOUN
ajfa-6447	248	223	t	t	NOUN
ajfa-6447	248	224	the	the	DET
ajfa-6447	248	225	cash	cash	NOUN
ajfa-6447	248	226	flow	flow	NOUN
ajfa-6447	248	227	from	from	ADP
ajfa-6447	248	228	operations	operation	NOUN
ajfa-6447	248	229	for	for	ADP
ajfa-6447	248	230	year	year	NOUN
ajfa-6447	248	231	t+1	t+1	PRON
ajfa-6447	248	232	change	change	VERB
ajfa-6447	248	233	in	in	ADP
ajfa-6447	248	234	non	non	ADJ
ajfa-6447	248	235	-	-	ADJ
ajfa-6447	248	236	operating	operating	ADJ
ajfa-6447	248	237	or	or	CCONJ
ajfa-6447	248	238	non	non	ADJ
ajfa-6447	248	239	-	-	ADJ
ajfa-6447	248	240	revenue	revenue	NOUN
ajfa-6447	248	241	-	-	PUNCT
ajfa-6447	248	242	generating	generate	VERB
ajfa-6447	248	243	activity	activity	NOUN
ajfa-6447	248	244	expenditure	expenditure	NOUN
ajfa-6447	248	245	for	for	ADP
ajfa-6447	248	246	t-1	t-1	PROPN
ajfa-6447	248	247	to	to	ADP
ajfa-6447	248	248	t	t	PROPN
ajfa-6447	248	249	1	1	NUM
ajfa-6447	248	250	if	if	SCONJ
ajfa-6447	248	251	pre	pre	ADJ
ajfa-6447	248	252	-	-	ADJ
ajfa-6447	248	253	management20	management20	ADJ
ajfa-6447	248	254	income	income	NOUN
ajfa-6447	248	255	/	/	SYM
ajfa-6447	248	256	total	total	ADJ
ajfa-6447	248	257	assets	asset	NOUN
ajfa-6447	248	258	are	be	AUX
ajfa-6447	248	259	within	within	ADP
ajfa-6447	248	260	or	or	CCONJ
ajfa-6447	248	261	above	above	ADP
ajfa-6447	248	262	the	the	DET
ajfa-6447	248	263	benchmark	benchmark	ADJ
ajfa-6447	248	264	range	range	NOUN
ajfa-6447	248	265	(	(	PUNCT
ajfa-6447	248	266	income	income	NOUN
ajfa-6447	248	267	/	/	SYM
ajfa-6447	248	268	total	total	ADJ
ajfa-6447	248	269	assets[0,0.04	assets[0,0.04	NOUN
ajfa-6447	248	270	]	]	PUNCT
ajfa-6447	248	271	)	)	PUNCT
ajfa-6447	248	272	for	for	ADP
ajfa-6447	248	273	year	year	NOUN
ajfa-6447	248	274	t	t	PROPN
ajfa-6447	248	275	,	,	PUNCT
ajfa-6447	248	276	and	and	CCONJ
ajfa-6447	248	277	0	0	NUM
ajfa-6447	248	278	otherwise	otherwise	ADV
ajfa-6447	248	279	1	1	NUM
ajfa-6447	248	280	if	if	SCONJ
ajfa-6447	248	281	pre	pre	ADJ
ajfa-6447	248	282	-	-	ADJ
ajfa-6447	248	283	management21	management21	ADJ
ajfa-6447	248	284	income	income	NOUN
ajfa-6447	248	285	/	/	SYM
ajfa-6447	248	286	total	total	ADJ
ajfa-6447	248	287	assets	asset	NOUN
ajfa-6447	248	288	exceed	exceed	VERB
ajfa-6447	248	289	the	the	DET
ajfa-6447	248	290	benchmark	benchmark	ADJ
ajfa-6447	248	291	range	range	NOUN
ajfa-6447	248	292	(	(	PUNCT
ajfa-6447	248	293	income	income	NOUN
ajfa-6447	248	294	/	/	SYM
ajfa-6447	248	295	total	total	ADJ
ajfa-6447	248	296	assets[0,0.04	assets[0,0.04	NOUN
ajfa-6447	248	297	]	]	PUNCT
ajfa-6447	248	298	)	)	PUNCT
ajfa-6447	248	299	for	for	ADP
ajfa-6447	248	300	year	year	NOUN
ajfa-6447	248	301	t	t	PROPN
ajfa-6447	248	302	,	,	PUNCT
ajfa-6447	248	303	and	and	CCONJ
ajfa-6447	248	304	0	0	NUM
ajfa-6447	248	305	otherwise	otherwise	ADV
ajfa-6447	248	306	1	1	NUM
ajfa-6447	248	307	if	if	SCONJ
ajfa-6447	248	308	pre	pre	ADJ
ajfa-6447	248	309	-	-	ADJ
ajfa-6447	248	310	management22	management22	ADJ
ajfa-6447	248	311	income	income	NOUN
ajfa-6447	248	312	/	/	SYM
ajfa-6447	248	313	total	total	ADJ
ajfa-6447	248	314	assets	asset	NOUN
ajfa-6447	248	315	are	be	AUX
ajfa-6447	248	316	below	below	ADP
ajfa-6447	248	317	the	the	DET
ajfa-6447	248	318	benchmark	benchmark	ADJ
ajfa-6447	248	319	range	range	NOUN
ajfa-6447	248	320	(	(	PUNCT
ajfa-6447	248	321	income	income	NOUN
ajfa-6447	248	322	/	/	SYM
ajfa-6447	248	323	total	total	ADJ
ajfa-6447	248	324	assets[0,0.04	assets[0,0.04	NOUN
ajfa-6447	248	325	]	]	PUNCT
ajfa-6447	248	326	)	)	PUNCT
ajfa-6447	248	327	for	for	ADP
ajfa-6447	248	328	year	year	NOUN
ajfa-6447	248	329	t	t	PROPN
ajfa-6447	248	330	,	,	PUNCT
ajfa-6447	248	331	and	and	CCONJ
ajfa-6447	248	332	0	0	NUM
ajfa-6447	248	333	otherwise	otherwise	ADV
ajfa-6447	248	334	itlasset	itlasset	VERB
ajfa-6447	248	335	log	log	NOUN
ajfa-6447	248	336	of	of	ADP
ajfa-6447	248	337	the	the	DET
ajfa-6447	248	338	total	total	ADJ
ajfa-6447	248	339	assets	asset	NOUN
ajfa-6447	248	340	for	for	ADP
ajfa-6447	248	341	year	year	NOUN
ajfa-6447	248	342	t	t	PROPN
ajfa-6447	248	343	1	1	NUM
ajfa-6447	248	344	if	if	SCONJ
ajfa-6447	248	345	the	the	DET
ajfa-6447	248	346	hospitals	hospital	NOUN
ajfa-6447	248	347	reports	report	VERB
ajfa-6447	248	348	a	a	DET
ajfa-6447	248	349	net	net	ADJ
ajfa-6447	248	350	gain	gain	NOUN
ajfa-6447	248	351	on	on	ADP
ajfa-6447	248	352	the	the	DET
ajfa-6447	248	353	sale	sale	NOUN
ajfa-6447	248	354	of	of	ADP
ajfa-6447	248	355	property	property	NOUN
ajfa-6447	248	356	in	in	ADP
ajfa-6447	248	357	year	year	NOUN
ajfa-6447	248	358	t	t	PROPN
ajfa-6447	248	359	,	,	PUNCT
ajfa-6447	248	360	0	0	NUM
ajfa-6447	248	361	otherwise	otherwise	ADV
ajfa-6447	248	362	1	1	NUM
ajfa-6447	248	363	if	if	SCONJ
ajfa-6447	248	364	pre	pre	ADJ
ajfa-6447	248	365	-	-	ADJ
ajfa-6447	248	366	managed23	managed23	ADJ
ajfa-6447	248	367	income	income	NOUN
ajfa-6447	248	368	/	/	SYM
ajfa-6447	248	369	total	total	ADJ
ajfa-6447	248	370	assets	asset	NOUN
ajfa-6447	248	371	are	be	AUX
ajfa-6447	248	372	to	to	ADP
ajfa-6447	248	373	the	the	DET
ajfa-6447	248	374	left	left	NOUN
ajfa-6447	248	375	of	of	ADP
ajfa-6447	248	376	the	the	DET
ajfa-6447	248	377	benchmark	benchmark	ADJ
ajfa-6447	248	378	range	range	NOUN
ajfa-6447	248	379	(	(	PUNCT
ajfa-6447	248	380	income	income	NOUN
ajfa-6447	248	381	/	/	SYM
ajfa-6447	248	382	total	total	ADJ
ajfa-6447	248	383	assets	asset	NOUN
ajfa-6447	248	384	<	<	X
ajfa-6447	248	385	0.0	0.0	NUM
ajfa-6447	248	386	)	)	PUNCT
ajfa-6447	248	387	for	for	ADP
ajfa-6447	248	388	year	year	NOUN
ajfa-6447	248	389	t	t	PROPN
ajfa-6447	248	390	,	,	PUNCT
ajfa-6447	248	391	0	0	NUM
ajfa-6447	249	1	otherwise	otherwise	ADV
ajfa-6447	249	2	1	1	NUM
ajfa-6447	249	3	if	if	SCONJ
ajfa-6447	249	4	pre	pre	ADJ
ajfa-6447	249	5	-	-	NOUN
ajfa-6447	249	6	managed24	managed24	NOUN
ajfa-6447	249	7	income	income	NOUN
ajfa-6447	249	8	/	/	SYM
ajfa-6447	249	9	total	total	ADJ
ajfa-6447	249	10	assets	asset	NOUN
ajfa-6447	249	11	are	be	AUX
ajfa-6447	249	12	to	to	ADP
ajfa-6447	249	13	the	the	DET
ajfa-6447	249	14	left	left	NOUN
ajfa-6447	249	15	of	of	ADP
ajfa-6447	249	16	the	the	DET
ajfa-6447	249	17	benchmark	benchmark	ADJ
ajfa-6447	249	18	range	range	NOUN
ajfa-6447	249	19	(	(	PUNCT
ajfa-6447	249	20	income	income	NOUN
ajfa-6447	249	21	/	/	SYM
ajfa-6447	249	22	total	total	ADJ
ajfa-6447	249	23	assets	asset	NOUN
ajfa-6447	249	24	0.04	0.04	NUM
ajfa-6447	249	25	)	)	PUNCT
ajfa-6447	249	26	for	for	ADP
ajfa-6447	249	27	year	year	NOUN
ajfa-6447	249	28	t	t	PROPN
ajfa-6447	249	29	,	,	PUNCT
ajfa-6447	249	30	0	0	NUM
ajfa-6447	249	31	otherwise	otherwise	ADV
ajfa-6447	249	32	1−itgppe	1−itgppe	NUM
ajfa-6447	249	33	gross	gross	ADJ
ajfa-6447	249	34	property	property	NOUN
ajfa-6447	249	35	,	,	PUNCT
ajfa-6447	249	36	plants	plant	NOUN
ajfa-6447	249	37	,	,	PUNCT
ajfa-6447	249	38	and	and	CCONJ
ajfa-6447	249	39	equipment	equipment	NOUN
ajfa-6447	249	40	for	for	ADP
ajfa-6447	249	41	year	year	NOUN
ajfa-6447	249	42	t-1	t-1	PROPN
ajfa-6447	249	43	20	20	NUM
ajfa-6447	249	44	we	we	PRON
ajfa-6447	249	45	begin	begin	VERB
ajfa-6447	249	46	by	by	ADP
ajfa-6447	249	47	calculating	calculate	VERB
ajfa-6447	249	48	net	net	ADJ
ajfa-6447	249	49	income	income	NOUN
ajfa-6447	249	50	before	before	ADP
ajfa-6447	249	51	spending	spend	VERB
ajfa-6447	249	52	on	on	ADP
ajfa-6447	249	53	non	non	ADJ
ajfa-6447	249	54	-	-	ADJ
ajfa-6447	249	55	operating	operating	ADJ
ajfa-6447	249	56	or	or	CCONJ
ajfa-6447	249	57	non	non	ADJ
ajfa-6447	249	58	-	-	ADJ
ajfa-6447	249	59	revenue	revenue	NOUN
ajfa-6447	249	60	-	-	PUNCT
ajfa-6447	249	61	generating	generate	VERB
ajfa-6447	249	62	activity	activity	NOUN
ajfa-6447	249	63	(	(	PUNCT
ajfa-6447	249	64	eldenburg	eldenburg	NOUN
ajfa-6447	249	65	et	et	PROPN
ajfa-6447	249	66	al	al	PROPN
ajfa-6447	249	67	.	.	PROPN
ajfa-6447	249	68	,	,	PUNCT
ajfa-6447	249	69	2011	2011	NUM
ajfa-6447	249	70	)	)	PUNCT
ajfa-6447	249	71	.	.	PUNCT
ajfa-6447	250	1	21	21	NUM
ajfa-6447	250	2	we	we	PRON
ajfa-6447	250	3	begin	begin	VERB
ajfa-6447	250	4	by	by	ADP
ajfa-6447	250	5	calculating	calculate	VERB
ajfa-6447	250	6	net	net	ADJ
ajfa-6447	250	7	income	income	NOUN
ajfa-6447	250	8	before	before	ADP
ajfa-6447	250	9	spending	spend	VERB
ajfa-6447	250	10	on	on	ADP
ajfa-6447	250	11	non	non	ADJ
ajfa-6447	250	12	-	-	ADJ
ajfa-6447	250	13	operating	operating	ADJ
ajfa-6447	250	14	or	or	CCONJ
ajfa-6447	250	15	non	non	ADJ
ajfa-6447	250	16	-	-	ADJ
ajfa-6447	250	17	revenue	revenue	NOUN
ajfa-6447	250	18	-	-	PUNCT
ajfa-6447	250	19	generating	generate	VERB
ajfa-6447	250	20	activity	activity	NOUN
ajfa-6447	250	21	(	(	PUNCT
ajfa-6447	250	22	eldenburg	eldenburg	NOUN
ajfa-6447	250	23	et	et	PROPN
ajfa-6447	250	24	al	al	PROPN
ajfa-6447	250	25	.	.	PROPN
ajfa-6447	250	26	,	,	PUNCT
ajfa-6447	250	27	2011	2011	NUM
ajfa-6447	250	28	)	)	PUNCT
ajfa-6447	250	29	.	.	PUNCT
ajfa-6447	251	1	22	22	NUM
ajfa-6447	251	2	we	we	PRON
ajfa-6447	251	3	begin	begin	VERB
ajfa-6447	251	4	by	by	ADP
ajfa-6447	251	5	calculating	calculate	VERB
ajfa-6447	251	6	net	net	ADJ
ajfa-6447	251	7	income	income	NOUN
ajfa-6447	251	8	before	before	ADP
ajfa-6447	251	9	spending	spend	VERB
ajfa-6447	251	10	on	on	ADP
ajfa-6447	251	11	non	non	ADJ
ajfa-6447	251	12	-	-	ADJ
ajfa-6447	251	13	operating	operating	ADJ
ajfa-6447	251	14	or	or	CCONJ
ajfa-6447	251	15	non	non	ADJ
ajfa-6447	251	16	-	-	ADJ
ajfa-6447	251	17	revenue	revenue	NOUN
ajfa-6447	251	18	-	-	PUNCT
ajfa-6447	251	19	generating	generate	VERB
ajfa-6447	251	20	activity	activity	NOUN
ajfa-6447	251	21	(	(	PUNCT
ajfa-6447	251	22	eldenburg	eldenburg	NOUN
ajfa-6447	251	23	et	et	PROPN
ajfa-6447	251	24	al	al	PROPN
ajfa-6447	251	25	.	.	PROPN
ajfa-6447	251	26	2011	2011	NUM
ajfa-6447	251	27	)	)	PUNCT
ajfa-6447	251	28	.	.	PUNCT
ajfa-6447	252	1	23	23	NUM
ajfa-6447	252	2	we	we	PRON
ajfa-6447	252	3	begin	begin	VERB
ajfa-6447	252	4	by	by	ADP
ajfa-6447	252	5	calculating	calculate	VERB
ajfa-6447	252	6	net	net	ADJ
ajfa-6447	252	7	income	income	NOUN
ajfa-6447	252	8	before	before	ADP
ajfa-6447	252	9	net	net	ADJ
ajfa-6447	252	10	gain	gain	NOUN
ajfa-6447	252	11	on	on	ADP
ajfa-6447	252	12	property	property	NOUN
ajfa-6447	252	13	sales	sale	NOUN
ajfa-6447	252	14	activity	activity	NOUN
ajfa-6447	252	15	(	(	PUNCT
ajfa-6447	252	16	eldenburg	eldenburg	NOUN
ajfa-6447	252	17	et	et	PROPN
ajfa-6447	252	18	al	al	PROPN
ajfa-6447	252	19	.	.	PROPN
ajfa-6447	252	20	,	,	PUNCT
ajfa-6447	252	21	2011	2011	NUM
ajfa-6447	252	22	)	)	PUNCT
ajfa-6447	252	23	.	.	PUNCT
ajfa-6447	253	1	24	24	NUM
ajfa-6447	253	2	we	we	PRON
ajfa-6447	253	3	begin	begin	VERB
ajfa-6447	253	4	by	by	ADP
ajfa-6447	253	5	calculating	calculate	VERB
ajfa-6447	253	6	net	net	ADJ
ajfa-6447	253	7	income	income	NOUN
ajfa-6447	253	8	before	before	ADP
ajfa-6447	253	9	net	net	ADJ
ajfa-6447	253	10	gain	gain	NOUN
ajfa-6447	253	11	on	on	ADP
ajfa-6447	253	12	property	property	NOUN
ajfa-6447	253	13	sales	sale	NOUN
ajfa-6447	253	14	activity	activity	NOUN
ajfa-6447	253	15	(	(	PUNCT
ajfa-6447	253	16	eldenburg	eldenburg	NOUN
ajfa-6447	253	17	et	et	NOUN
ajfa-6447	253	18	al.2011	al.2011	PROPN
ajfa-6447	253	19	)	)	PUNCT
ajfa-6447	253	20	.	.	PUNCT
ajfa-6447	254	1	itwcδ	itwcδ	PROPN
ajfa-6447	254	2	1−itcfo	1−itcfo	PROPN
ajfa-6447	254	3	itcfo	itcfo	VERB
ajfa-6447	254	4	1+itcfo	1+itcfo	PROPN
ajfa-6447	254	5	itexpendδ	itexpendδ	PROPN
ajfa-6447	254	6	itdecrease	itdecrease	PROPN
ajfa-6447	254	7	itincrease	itincrease	PROPN
ajfa-6447	254	8	itnopred	itnopre	VERB
ajfa-6447	254	9	itgain	itgain	NOUN
ajfa-6447	254	10	itbelowzero	itbelowzero	PROPN
ajfa-6447	254	11	itabovezero	itabovezero	PROPN
ajfa-6447	254	12	≥	≥	NUM
ajfa-6447	254	13	asian	asian	ADJ
ajfa-6447	254	14	journal	journal	NOUN
ajfa-6447	254	15	of	of	ADP
ajfa-6447	254	16	finance	finance	PROPN
ajfa-6447	254	17	&	&	CCONJ
ajfa-6447	254	18	accounting	accounting	PROPN
ajfa-6447	254	19	issn	issn	PROPN
ajfa-6447	254	20	1946	1946	NUM
ajfa-6447	254	21	-	-	PUNCT
ajfa-6447	254	22	052x	052x	PROPN
ajfa-6447	254	23	2014	2014	NUM
ajfa-6447	254	24	,	,	PUNCT
ajfa-6447	254	25	vol	vol	NOUN
ajfa-6447	254	26	.	.	PROPN
ajfa-6447	255	1	6	6	NUM
ajfa-6447	255	2	,	,	PUNCT
ajfa-6447	255	3	no	no	INTJ
ajfa-6447	255	4	.	.	NOUN
ajfa-6447	255	5	2	2	NUM
ajfa-6447	255	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	255	7	464	464	NUM
ajfa-6447	255	8	table	table	NOUN
ajfa-6447	255	9	2	2	NUM
ajfa-6447	255	10	.	.	PUNCT
ajfa-6447	255	11	descriptive	descriptive	ADJ
ajfa-6447	255	12	statistics	statistic	NOUN
ajfa-6447	255	13	—	—	PUNCT
ajfa-6447	255	14	all	all	PRON
ajfa-6447	255	15	samples	sample	NOUN
ajfa-6447	255	16	variables	variable	NOUN
ajfa-6447	255	17	definition	definition	NOUN
ajfa-6447	255	18	max	max	PROPN
ajfa-6447	255	19	min	min	PROPN
ajfa-6447	255	20	avg	avg	PROPN
ajfa-6447	255	21	itdabd	itdabd	PROPN
ajfa-6447	255	22	the	the	DET
ajfa-6447	255	23	discretionary	discretionary	NOUN
ajfa-6447	255	24	of	of	ADP
ajfa-6447	255	25	bad	bad	ADJ
ajfa-6447	255	26	debt	debt	NOUN
ajfa-6447	255	27	0.93793	0.93793	NUM
ajfa-6447	255	28	-0.1292	-0.1292	NOUN
ajfa-6447	255	29	0.09173	0.09173	NUM
ajfa-6447	255	30	itdaj	itdaj	VERB
ajfa-6447	255	31	the	the	DET
ajfa-6447	255	32	discretionary	discretionary	ADJ
ajfa-6447	255	33	accruals	accrual	NOUN
ajfa-6447	255	34	of	of	ADP
ajfa-6447	255	35	the	the	DET
ajfa-6447	255	36	jones	jones	PROPN
ajfa-6447	255	37	model	model	PROPN
ajfa-6447	255	38	(	(	PUNCT
ajfa-6447	255	39	1991	1991	NUM
ajfa-6447	255	40	)	)	PUNCT
ajfa-6447	255	41	0.86116	0.86116	NUM
ajfa-6447	255	42	-0.2441	-0.2441	NOUN
ajfa-6447	255	43	0.12279	0.12279	NUM
ajfa-6447	255	44	itdamj	itdamj	NOUN
ajfa-6447	255	45	the	the	DET
ajfa-6447	255	46	discretionary	discretionary	ADJ
ajfa-6447	255	47	accruals	accrual	NOUN
ajfa-6447	255	48	of	of	ADP
ajfa-6447	255	49	the	the	DET
ajfa-6447	255	50	modified	modify	VERB
ajfa-6447	255	51	jones	jones	PROPN
ajfa-6447	255	52	model	model	PROPN
ajfa-6447	255	53	0.27624	0.27624	NUM
ajfa-6447	255	54	-11.244	-11.244	NOUN
ajfa-6447	255	55	-0.2921	-0.2921	NOUN
ajfa-6447	256	1	itdawc	itdawc	VERB
ajfa-6447	256	2	the	the	DET
ajfa-6447	256	3	discretionary	discretionary	NOUN
ajfa-6447	256	4	of	of	ADP
ajfa-6447	256	5	working	work	VERB
ajfa-6447	256	6	capital	capital	NOUN
ajfa-6447	256	7	0.66028	0.66028	PROPN
ajfa-6447	256	8	-1.2059	-1.2059	NOUN
ajfa-6447	256	9	0.003	0.003	NUM
ajfa-6447	256	10	itdanga	itdanga	ADV
ajfa-6447	256	11	the	the	DET
ajfa-6447	256	12	discretionary	discretionary	NOUN
ajfa-6447	256	13	of	of	ADP
ajfa-6447	256	14	non	non	ADJ
ajfa-6447	256	15	-	-	ADJ
ajfa-6447	256	16	operating	operating	ADJ
ajfa-6447	256	17	or	or	CCONJ
ajfa-6447	256	18	non	non	ADJ
ajfa-6447	256	19	-	-	ADJ
ajfa-6447	256	20	revenue	revenue	NOUN
ajfa-6447	256	21	-	-	PUNCT
ajfa-6447	256	22	generating	generate	VERB
ajfa-6447	256	23	activity	activity	NOUN
ajfa-6447	256	24	0.06776	0.06776	NUM
ajfa-6447	256	25	-0.0106	-0.0106	NOUN
ajfa-6447	256	26	0.01188	0.01188	NUM
ajfa-6447	256	27	itdagsp	itdagsp	NOUN
ajfa-6447	256	28	(	(	PUNCT
ajfa-6447	256	29	ten	ten	NUM
ajfa-6447	256	30	million	million	NUM
ajfa-6447	256	31	)	)	PUNCT
ajfa-6447	256	32	the	the	DET
ajfa-6447	256	33	discretionary	discretionary	NOUN
ajfa-6447	256	34	of	of	ADP
ajfa-6447	256	35	net	net	ADJ
ajfa-6447	256	36	gain	gain	NOUN
ajfa-6447	256	37	on	on	ADP
ajfa-6447	256	38	property	property	NOUN
ajfa-6447	256	39	sales	sale	NOUN
ajfa-6447	256	40	6.703	6.703	NUM
ajfa-6447	256	41	-12.745	-12.745	PROPN
ajfa-6447	256	42	-8.179	-8.179	PUNCT
ajfa-6447	256	43	table	table	NOUN
ajfa-6447	256	44	3	3	NUM
ajfa-6447	256	45	.	.	PUNCT
ajfa-6447	256	46	descriptive	descriptive	ADJ
ajfa-6447	256	47	statistics	statistic	NOUN
ajfa-6447	256	48	for	for	ADP
ajfa-6447	256	49	the	the	DET
ajfa-6447	256	50	estimated	estimate	VERB
ajfa-6447	256	51	cross	cross	NOUN
ajfa-6447	256	52	section	section	NOUN
ajfa-6447	256	53	for	for	ADP
ajfa-6447	256	54	each	each	DET
ajfa-6447	256	55	hospital	hospital	NOUN
ajfa-6447	256	56	and	and	CCONJ
ajfa-6447	256	57	year	year	NOUN
ajfa-6447	256	58	combination	combination	NOUN
ajfa-6447	256	59	:	:	PUNCT
ajfa-6447	256	60	the	the	DET
ajfa-6447	256	61	discretionary	discretionary	NOUN
ajfa-6447	256	62	of	of	ADP
ajfa-6447	256	63	bad	bad	ADJ
ajfa-6447	256	64	debt	debt	NOUN
ajfa-6447	256	65	it	it	PRON
ajfa-6447	257	1	it	it	PRON
ajfa-6447	257	2	itt	itt	INTJ
ajfa-6447	257	3	it	it	PRON
ajfa-6447	257	4	itt	itt	VERB
ajfa-6447	257	5	it	it	PRON
ajfa-6447	257	6	itt	itt	INTJ
ajfa-6447	258	1	it	it	PRON
ajfa-6447	258	2	t	t	VERB
ajfa-6447	258	3	it	it	PRON
ajfa-6447	258	4	it	it	PRON
ajfa-6447	258	5	ta	ta	PART
ajfa-6447	258	6	medcaid	medcaid	VERB
ajfa-6447	258	7	ta	ta	PROPN
ajfa-6447	258	8	medcare	medcare	VERB
ajfa-6447	258	9	ta	ta	PROPN
ajfa-6447	258	10	netrev	netrev	PROPN
ajfa-6447	258	11	tata	tata	PROPN
ajfa-6447	258	12	baddebt	baddebt	PROPN
ajfa-6447	258	13	εββββ	εββββ	VERB
ajfa-6447	259	1	+	+	PROPN
ajfa-6447	259	2	δ+δ+δ+=δ	δ+δ+δ+=δ	X
ajfa-6447	259	3	−−−−−	−−−−−	NUM
ajfa-6447	259	4	1	1	NUM
ajfa-6447	259	5	3	3	NUM
ajfa-6447	259	6	1	1	NUM
ajfa-6447	259	7	2	2	NUM
ajfa-6447	259	8	1	1	NUM
ajfa-6447	259	9	1	1	NUM
ajfa-6447	259	10	1	1	NUM
ajfa-6447	259	11	0	0	NUM
ajfa-6447	259	12	1	1	NUM
ajfa-6447	259	13	year	year	NOUN
ajfa-6447	259	14	t0β	t0β	NOUN
ajfa-6447	259	15	t1β	t1β	PUNCT
ajfa-6447	259	16	t2β	t2β	PROPN
ajfa-6447	259	17	t3β	t3β	PUNCT
ajfa-6447	259	18	2r	2r	NUM
ajfa-6447	259	19	f	f	PROPN
ajfa-6447	259	20	value	value	NOUN
ajfa-6447	259	21	2005	2005	NUM
ajfa-6447	259	22	-0.058	-0.058	PUNCT
ajfa-6447	260	1	0.175	0.175	NUM
ajfa-6447	260	2	*	*	NUM
ajfa-6447	260	3	0.457	0.457	NUM
ajfa-6447	260	4	*	*	PUNCT
ajfa-6447	260	5	*	*	PUNCT
ajfa-6447	260	6	*	*	PUNCT
ajfa-6447	260	7	-0.325	-0.325	PUNCT
ajfa-6447	260	8	*	*	NOUN
ajfa-6447	260	9	*	*	NOUN
ajfa-6447	260	10	0.427	0.427	NUM
ajfa-6447	260	11	15.51	15.51	NUM
ajfa-6447	260	12	2006	2006	NUM
ajfa-6447	260	13	-0.156	-0.156	NOUN
ajfa-6447	261	1	0.315	0.315	NUM
ajfa-6447	261	2	*	*	PUNCT
ajfa-6447	261	3	*	*	X
ajfa-6447	261	4	0.477	0.477	NUM
ajfa-6447	261	5	*	*	NOUN
ajfa-6447	261	6	*	*	NOUN
ajfa-6447	261	7	-0.448	-0.448	NOUN
ajfa-6447	261	8	*	*	PUNCT
ajfa-6447	261	9	*	*	PUNCT
ajfa-6447	261	10	0.385	0.385	NUM
ajfa-6447	261	11	14.41	14.41	NUM
ajfa-6447	261	12	2007	2007	NUM
ajfa-6447	261	13	0.305	0.305	NUM
ajfa-6447	261	14	*	*	PUNCT
ajfa-6447	261	15	0.417	0.417	NUM
ajfa-6447	261	16	*	*	NOUN
ajfa-6447	261	17	*	*	NOUN
ajfa-6447	261	18	-0.205	-0.205	X
ajfa-6447	261	19	-0.483	-0.483	PUNCT
ajfa-6447	261	20	*	*	PUNCT
ajfa-6447	261	21	*	*	PUNCT
ajfa-6447	261	22	*	*	PUNCT
ajfa-6447	261	23	0.321	0.321	NUM
ajfa-6447	261	24	15.48	15.48	NUM
ajfa-6447	261	25	2008	2008	NUM
ajfa-6447	261	26	0.258	0.258	NUM
ajfa-6447	261	27	*	*	PUNCT
ajfa-6447	261	28	0.289	0.289	NUM
ajfa-6447	261	29	*	*	PUNCT
ajfa-6447	261	30	*	*	PUNCT
ajfa-6447	261	31	0.345	0.345	NUM
ajfa-6447	261	32	*	*	PUNCT
ajfa-6447	261	33	*	*	NOUN
ajfa-6447	262	1	0.153	0.153	NUM
ajfa-6447	262	2	0.352	0.352	NUM
ajfa-6447	262	3	15.21	15.21	NUM
ajfa-6447	262	4	2009	2009	NUM
ajfa-6447	262	5	0.215	0.215	NUM
ajfa-6447	262	6	*	*	SYM
ajfa-6447	262	7	0.307	0.307	NUM
ajfa-6447	262	8	*	*	PUNCT
ajfa-6447	262	9	*	*	PUNCT
ajfa-6447	262	10	*	*	NOUN
ajfa-6447	262	11	0.179	0.179	NUM
ajfa-6447	262	12	-0.248	-0.248	PUNCT
ajfa-6447	262	13	*	*	PUNCT
ajfa-6447	262	14	*	*	PUNCT
ajfa-6447	262	15	0.285	0.285	NUM
ajfa-6447	262	16	14.41	14.41	NUM
ajfa-6447	262	17	2010	2010	NUM
ajfa-6447	262	18	0.205	0.205	NUM
ajfa-6447	262	19	*	*	PUNCT
ajfa-6447	262	20	*	*	PUNCT
ajfa-6447	262	21	*	*	PUNCT
ajfa-6447	262	22	0.341	0.341	NUM
ajfa-6447	262	23	*	*	PUNCT
ajfa-6447	262	24	*	*	PUNCT
ajfa-6447	262	25	*	*	PUNCT
ajfa-6447	262	26	-0.225	-0.225	PUNCT
ajfa-6447	262	27	-0.283	-0.283	PUNCT
ajfa-6447	263	1	*	*	PUNCT
ajfa-6447	263	2	*	*	PUNCT
ajfa-6447	263	3	0.521	0.521	NUM
ajfa-6447	263	4	14.84	14.84	NUM
ajfa-6447	263	5	2011	2011	NUM
ajfa-6447	263	6	0.458	0.458	NUM
ajfa-6447	263	7	*	*	PUNCT
ajfa-6447	263	8	*	*	PUNCT
ajfa-6447	263	9	*	*	PUNCT
ajfa-6447	263	10	-0.125	-0.125	NUM
ajfa-6447	263	11	0.245	0.245	NUM
ajfa-6447	263	12	*	*	PUNCT
ajfa-6447	263	13	*	*	PUNCT
ajfa-6447	263	14	-0.332	-0.332	PUNCT
ajfa-6447	263	15	*	*	SYM
ajfa-6447	263	16	0.279	0.279	NUM
ajfa-6447	263	17	15.66	15.66	NUM
ajfa-6447	263	18	asian	asian	ADJ
ajfa-6447	263	19	journal	journal	NOUN
ajfa-6447	263	20	of	of	ADP
ajfa-6447	263	21	finance	finance	PROPN
ajfa-6447	263	22	&	&	CCONJ
ajfa-6447	263	23	accounting	accounting	PROPN
ajfa-6447	263	24	issn	issn	PROPN
ajfa-6447	263	25	1946	1946	NUM
ajfa-6447	263	26	-	-	PUNCT
ajfa-6447	263	27	052x	052x	PROPN
ajfa-6447	263	28	2014	2014	NUM
ajfa-6447	263	29	,	,	PUNCT
ajfa-6447	263	30	vol	vol	NOUN
ajfa-6447	263	31	.	.	PROPN
ajfa-6447	263	32	6	6	NUM
ajfa-6447	263	33	,	,	PUNCT
ajfa-6447	263	34	no	no	INTJ
ajfa-6447	263	35	.	.	NOUN
ajfa-6447	263	36	2	2	NUM
ajfa-6447	263	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	263	38	465	465	NUM
ajfa-6447	263	39	table	table	NOUN
ajfa-6447	263	40	4	4	NUM
ajfa-6447	263	41	.	.	PUNCT
ajfa-6447	263	42	descriptive	descriptive	ADJ
ajfa-6447	263	43	statistics	statistic	NOUN
ajfa-6447	263	44	for	for	ADP
ajfa-6447	263	45	the	the	DET
ajfa-6447	263	46	estimated	estimate	VERB
ajfa-6447	263	47	cross	cross	NOUN
ajfa-6447	263	48	section	section	NOUN
ajfa-6447	263	49	for	for	ADP
ajfa-6447	263	50	each	each	DET
ajfa-6447	263	51	hospital	hospital	NOUN
ajfa-6447	263	52	and	and	CCONJ
ajfa-6447	263	53	year	year	NOUN
ajfa-6447	263	54	combination	combination	NOUN
ajfa-6447	263	55	:	:	PUNCT
ajfa-6447	263	56	the	the	DET
ajfa-6447	263	57	discretionary	discretionary	ADJ
ajfa-6447	263	58	accruals	accrual	NOUN
ajfa-6447	263	59	of	of	ADP
ajfa-6447	263	60	the	the	DET
ajfa-6447	263	61	jones	jones	PROPN
ajfa-6447	263	62	model	model	PROPN
ajfa-6447	263	63	year	year	PROPN
ajfa-6447	263	64	it	it	PRON
ajfa-6447	263	65	it	it	PRON
ajfa-6447	263	66	itt	itt	VERB
ajfa-6447	263	67	it	it	PRON
ajfa-6447	263	68	itt	itt	INTJ
ajfa-6447	263	69	it	it	PRON
ajfa-6447	263	70	t	t	VERB
ajfa-6447	263	71	it	it	PRON
ajfa-6447	263	72	it	it	PRON
ajfa-6447	263	73	ta	ta	ADP
ajfa-6447	263	74	ppe	ppe	PROPN
ajfa-6447	263	75	ta	ta	PROPN
ajfa-6447	263	76	netrev	netrev	PROPN
ajfa-6447	263	77	tata	tata	PROPN
ajfa-6447	263	78	acc	acc	PROPN
ajfa-6447	263	79	εβββ	εβββ	VERB
ajfa-6447	264	1	+	+	PROPN
ajfa-6447	264	2	+	+	ADJ
ajfa-6447	264	3	δ+=	δ+=	ADJ
ajfa-6447	264	4	−−−−	−−−−	X
ajfa-6447	264	5	1	1	NUM
ajfa-6447	264	6	2	2	NUM
ajfa-6447	264	7	1	1	NUM
ajfa-6447	264	8	1	1	NUM
ajfa-6447	264	9	1	1	NUM
ajfa-6447	264	10	0	0	NUM
ajfa-6447	264	11	1	1	NUM
ajfa-6447	264	12	t0β	t0β	NOUN
ajfa-6447	264	13	t1β	t1β	PUNCT
ajfa-6447	264	14	t2β	t2β	PROPN
ajfa-6447	264	15	2r	2r	NUM
ajfa-6447	264	16	f	f	PROPN
ajfa-6447	264	17	value	value	NOUN
ajfa-6447	264	18	2005	2005	NUM
ajfa-6447	264	19	-0.061	-0.061	NOUN
ajfa-6447	264	20	0.032	0.032	NUM
ajfa-6447	264	21	*	*	PUNCT
ajfa-6447	264	22	*	*	PUNCT
ajfa-6447	264	23	*	*	PUNCT
ajfa-6447	264	24	-0.026	-0.026	PUNCT
ajfa-6447	264	25	*	*	PUNCT
ajfa-6447	264	26	*	*	PUNCT
ajfa-6447	264	27	*	*	PUNCT
ajfa-6447	264	28	0.242	0.242	NUM
ajfa-6447	264	29	15.645	15.645	NUM
ajfa-6447	264	30	2006	2006	NUM
ajfa-6447	264	31	0.056	0.056	NUM
ajfa-6447	264	32	-0.086	-0.086	NUM
ajfa-6447	264	33	-0.126	-0.126	PUNCT
ajfa-6447	264	34	*	*	PUNCT
ajfa-6447	264	35	*	*	NOUN
ajfa-6447	264	36	0.135	0.135	NUM
ajfa-6447	264	37	11.064	11.064	NUM
ajfa-6447	264	38	2007	2007	NUM
ajfa-6447	264	39	0.067	0.067	NUM
ajfa-6447	264	40	0.364	0.364	NUM
ajfa-6447	264	41	*	*	PUNCT
ajfa-6447	264	42	*	*	PUNCT
ajfa-6447	264	43	*	*	PUNCT
ajfa-6447	264	44	0.084	0.084	NUM
ajfa-6447	264	45	0.173	0.173	NUM
ajfa-6447	264	46	16.688	16.688	NUM
ajfa-6447	264	47	2008	2008	NUM
ajfa-6447	264	48	-0.212	-0.212	NOUN
ajfa-6447	264	49	*	*	PUNCT
ajfa-6447	264	50	*	*	X
ajfa-6447	264	51	0.051	0.051	NUM
ajfa-6447	264	52	-0.230	-0.230	ADJ
ajfa-6447	264	53	*	*	PUNCT
ajfa-6447	264	54	*	*	NOUN
ajfa-6447	264	55	0.135	0.135	NUM
ajfa-6447	264	56	15.16	15.16	NUM
ajfa-6447	264	57	2009	2009	NUM
ajfa-6447	264	58	-0.061	-0.061	NOUN
ajfa-6447	265	1	*	*	PUNCT
ajfa-6447	265	2	*	*	NOUN
ajfa-6447	266	1	0.032	0.032	NUM
ajfa-6447	266	2	-0.026	-0.026	NUM
ajfa-6447	266	3	0.098	0.098	NUM
ajfa-6447	266	4	15.645	15.645	NUM
ajfa-6447	266	5	2010	2010	NUM
ajfa-6447	266	6	-0.056	-0.056	NOUN
ajfa-6447	266	7	*	*	PUNCT
ajfa-6447	266	8	*	*	PUNCT
ajfa-6447	266	9	0.086	0.086	NUM
ajfa-6447	266	10	*	*	PUNCT
ajfa-6447	266	11	*	*	PUNCT
ajfa-6447	266	12	-0.126	-0.126	PUNCT
ajfa-6447	266	13	0.109	0.109	NUM
ajfa-6447	266	14	11.125	11.125	NUM
ajfa-6447	266	15	2011	2011	NUM
ajfa-6447	266	16	-0.047	-0.047	PUNCT
ajfa-6447	266	17	0.442	0.442	NUM
ajfa-6447	266	18	*	*	PUNCT
ajfa-6447	266	19	*	*	PUNCT
ajfa-6447	266	20	*	*	PUNCT
ajfa-6447	266	21	0.054	0.054	NUM
ajfa-6447	266	22	0.155	0.155	NUM
ajfa-6447	266	23	16.147	16.147	NUM
ajfa-6447	266	24	table	table	NOUN
ajfa-6447	266	25	5	5	NUM
ajfa-6447	266	26	.	.	PUNCT
ajfa-6447	266	27	descriptive	descriptive	ADJ
ajfa-6447	266	28	statistics	statistic	NOUN
ajfa-6447	266	29	for	for	ADP
ajfa-6447	266	30	the	the	DET
ajfa-6447	266	31	estimated	estimate	VERB
ajfa-6447	266	32	cross	cross	NOUN
ajfa-6447	266	33	section	section	NOUN
ajfa-6447	266	34	for	for	ADP
ajfa-6447	266	35	each	each	DET
ajfa-6447	266	36	hospital	hospital	NOUN
ajfa-6447	266	37	and	and	CCONJ
ajfa-6447	266	38	year	year	NOUN
ajfa-6447	266	39	combination	combination	NOUN
ajfa-6447	266	40	:	:	PUNCT
ajfa-6447	266	41	the	the	DET
ajfa-6447	266	42	discretionary	discretionary	ADJ
ajfa-6447	266	43	accruals	accrual	NOUN
ajfa-6447	266	44	of	of	ADP
ajfa-6447	266	45	the	the	DET
ajfa-6447	266	46	modified	modify	VERB
ajfa-6447	266	47	jones	jones	PROPN
ajfa-6447	266	48	model	model	PROPN
ajfa-6447	266	49	year	year	PROPN
ajfa-6447	266	50	it	it	PRON
ajfa-6447	266	51	it	it	PRON
ajfa-6447	266	52	it	it	PRON
ajfa-6447	266	53	it	it	PRON
ajfa-6447	266	54	itit	itit	VERB
ajfa-6447	266	55	itit	itit	VERB
ajfa-6447	266	56	it	it	PRON
ajfa-6447	266	57	ta	ta	ADP
ajfa-6447	266	58	ppe	ppe	PROPN
ajfa-6447	266	59	ta	ta	PROPN
ajfa-6447	266	60	arsales	arsales	PROPN
ajfa-6447	266	61	tata	tata	PROPN
ajfa-6447	266	62	acc	acc	PROPN
ajfa-6447	266	63	εβββ	εβββ	VERB
ajfa-6447	267	1	+	+	PROPN
ajfa-6447	267	2	+	+	NOUN
ajfa-6447	267	3	δ−δ+=	δ−δ+=	ADJ
ajfa-6447	267	4	−−−−	−−−−	NOUN
ajfa-6447	267	5	1	1	NUM
ajfa-6447	267	6	2	2	NUM
ajfa-6447	267	7	1	1	NUM
ajfa-6447	267	8	1	1	NUM
ajfa-6447	267	9	1	1	NUM
ajfa-6447	267	10	0	0	NUM
ajfa-6447	267	11	1	1	NUM
ajfa-6447	267	12	t0β	t0β	NOUN
ajfa-6447	267	13	t1β	t1β	PUNCT
ajfa-6447	267	14	t2β	t2β	PROPN
ajfa-6447	267	15	2r	2r	NUM
ajfa-6447	267	16	f	f	PROPN
ajfa-6447	267	17	value	value	NOUN
ajfa-6447	267	18	2005	2005	NUM
ajfa-6447	267	19	-0.372	-0.372	PUNCT
ajfa-6447	267	20	*	*	PUNCT
ajfa-6447	267	21	*	*	PUNCT
ajfa-6447	267	22	*	*	PUNCT
ajfa-6447	267	23	0.314	0.314	NUM
ajfa-6447	267	24	*	*	PUNCT
ajfa-6447	267	25	*	*	PUNCT
ajfa-6447	267	26	*	*	PUNCT
ajfa-6447	267	27	-0.194	-0.194	PROPN
ajfa-6447	267	28	*	*	PUNCT
ajfa-6447	267	29	*	*	X
ajfa-6447	267	30	0.313	0.313	NUM
ajfa-6447	267	31	11.235	11.235	NUM
ajfa-6447	267	32	2006	2006	NUM
ajfa-6447	267	33	-0.233	-0.233	X
ajfa-6447	267	34	*	*	PUNCT
ajfa-6447	267	35	*	*	NOUN
ajfa-6447	267	36	0.361	0.361	NUM
ajfa-6447	267	37	*	*	PUNCT
ajfa-6447	267	38	*	*	PUNCT
ajfa-6447	267	39	*	*	PUNCT
ajfa-6447	267	40	-0.259	-0.259	PUNCT
ajfa-6447	267	41	*	*	PUNCT
ajfa-6447	267	42	*	*	PUNCT
ajfa-6447	267	43	0.258	0.258	NUM
ajfa-6447	267	44	12.347	12.347	NUM
ajfa-6447	267	45	2007	2007	NUM
ajfa-6447	267	46	-0.191	-0.191	NOUN
ajfa-6447	267	47	*	*	PUNCT
ajfa-6447	267	48	0.285	0.285	NUM
ajfa-6447	267	49	*	*	PUNCT
ajfa-6447	267	50	*	*	PUNCT
ajfa-6447	267	51	-0.211	-0.211	PUNCT
ajfa-6447	267	52	*	*	PUNCT
ajfa-6447	267	53	*	*	NOUN
ajfa-6447	267	54	0.125	0.125	NUM
ajfa-6447	267	55	10.256	10.256	NUM
ajfa-6447	267	56	2008	2008	NUM
ajfa-6447	267	57	-0.255	-0.255	PROPN
ajfa-6447	267	58	*	*	X
ajfa-6447	267	59	*	*	NOUN
ajfa-6447	267	60	0.551	0.551	NUM
ajfa-6447	267	61	*	*	PUNCT
ajfa-6447	267	62	*	*	PUNCT
ajfa-6447	267	63	*	*	PUNCT
ajfa-6447	267	64	0.144	0.144	NUM
ajfa-6447	267	65	0.242	0.242	NUM
ajfa-6447	267	66	12.335	12.335	NUM
ajfa-6447	267	67	2009	2009	NUM
ajfa-6447	267	68	0.237	0.237	NUM
ajfa-6447	267	69	0.331	0.331	NUM
ajfa-6447	267	70	*	*	PUNCT
ajfa-6447	267	71	*	*	PUNCT
ajfa-6447	267	72	*	*	PUNCT
ajfa-6447	267	73	-0.364	-0.364	PROPN
ajfa-6447	267	74	*	*	X
ajfa-6447	267	75	*	*	NOUN
ajfa-6447	267	76	0.231	0.231	NUM
ajfa-6447	267	77	13.578	13.578	NUM
ajfa-6447	267	78	2010	2010	NUM
ajfa-6447	267	79	-0.342	-0.342	NOUN
ajfa-6447	267	80	*	*	PUNCT
ajfa-6447	267	81	*	*	PUNCT
ajfa-6447	267	82	*	*	PUNCT
ajfa-6447	267	83	0.425	0.425	NUM
ajfa-6447	267	84	*	*	PUNCT
ajfa-6447	267	85	*	*	PUNCT
ajfa-6447	267	86	*	*	PUNCT
ajfa-6447	267	87	-0.321	-0.321	PROPN
ajfa-6447	267	88	*	*	PUNCT
ajfa-6447	267	89	*	*	PROPN
ajfa-6447	267	90	0.341	0.341	NUM
ajfa-6447	267	91	14.215	14.215	NUM
ajfa-6447	267	92	2011	2011	NUM
ajfa-6447	267	93	-0.405	-0.405	NOUN
ajfa-6447	267	94	*	*	PUNCT
ajfa-6447	267	95	*	*	PUNCT
ajfa-6447	267	96	0.375	0.375	NUM
ajfa-6447	267	97	*	*	PUNCT
ajfa-6447	267	98	*	*	PUNCT
ajfa-6447	268	1	-0.245	-0.245	ADJ
ajfa-6447	268	2	*	*	NOUN
ajfa-6447	268	3	0.159	0.159	NUM
ajfa-6447	268	4	11.243	11.243	NUM
ajfa-6447	268	5	asian	asian	ADJ
ajfa-6447	268	6	journal	journal	NOUN
ajfa-6447	268	7	of	of	ADP
ajfa-6447	268	8	finance	finance	PROPN
ajfa-6447	268	9	&	&	CCONJ
ajfa-6447	268	10	accounting	accounting	PROPN
ajfa-6447	268	11	issn	issn	PROPN
ajfa-6447	268	12	1946	1946	NUM
ajfa-6447	268	13	-	-	PUNCT
ajfa-6447	268	14	052x	052x	PROPN
ajfa-6447	268	15	2014	2014	NUM
ajfa-6447	268	16	,	,	PUNCT
ajfa-6447	268	17	vol	vol	NOUN
ajfa-6447	268	18	.	.	PROPN
ajfa-6447	268	19	6	6	NUM
ajfa-6447	268	20	,	,	PUNCT
ajfa-6447	268	21	no	no	INTJ
ajfa-6447	268	22	.	.	NOUN
ajfa-6447	268	23	2	2	NUM
ajfa-6447	268	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	268	25	466	466	NUM
ajfa-6447	268	26	table	table	NOUN
ajfa-6447	268	27	6	6	NUM
ajfa-6447	268	28	.	.	PUNCT
ajfa-6447	269	1	descriptive	descriptive	ADJ
ajfa-6447	269	2	statistics	statistic	NOUN
ajfa-6447	269	3	for	for	ADP
ajfa-6447	269	4	the	the	DET
ajfa-6447	269	5	estimated	estimate	VERB
ajfa-6447	269	6	cross	cross	NOUN
ajfa-6447	269	7	section	section	NOUN
ajfa-6447	269	8	for	for	ADP
ajfa-6447	269	9	each	each	DET
ajfa-6447	269	10	hospital	hospital	NOUN
ajfa-6447	269	11	and	and	CCONJ
ajfa-6447	269	12	year	year	NOUN
ajfa-6447	269	13	combination	combination	NOUN
ajfa-6447	269	14	:	:	PUNCT
ajfa-6447	269	15	the	the	DET
ajfa-6447	269	16	discretionary	discretionary	NOUN
ajfa-6447	269	17	of	of	ADP
ajfa-6447	269	18	working	work	VERB
ajfa-6447	269	19	capital	capital	NOUN
ajfa-6447	269	20	year	year	NOUN
ajfa-6447	269	21	it	it	PRON
ajfa-6447	270	1	it	it	PRON
ajfa-6447	270	2	it	it	PRON
ajfa-6447	271	1	it	it	PRON
ajfa-6447	271	2	it	it	PRON
ajfa-6447	272	1	it	it	PRON
ajfa-6447	272	2	it	it	PRON
ajfa-6447	273	1	it	it	PRON
ajfa-6447	273	2	it	it	PRON
ajfa-6447	274	1	it	it	PRON
ajfa-6447	275	1	it	it	PRON
ajfa-6447	275	2	itit	itit	VERB
ajfa-6447	275	3	it	it	PRON
ajfa-6447	275	4	ta	ta	ADP
ajfa-6447	275	5	ppe	ppe	PROPN
ajfa-6447	275	6	ta	ta	PART
ajfa-6447	275	7	rev	rev	VERB
ajfa-6447	275	8	ta	ta	AUX
ajfa-6447	275	9	cfo	cfo	VERB
ajfa-6447	275	10	ta	ta	AUX
ajfa-6447	275	11	cfo	cfo	VERB
ajfa-6447	275	12	ta	ta	AUX
ajfa-6447	275	13	cfo	cfo	PROPN
ajfa-6447	275	14	tata	tata	PROPN
ajfa-6447	275	15	wc	wc	PROPN
ajfa-6447	275	16	εββββββ	εββββββ	VERB
ajfa-6447	276	1	+	+	PROPN
ajfa-6447	276	2	+	+	ADJ
ajfa-6447	276	3	δ++++=δ	δ++++=δ	ADJ
ajfa-6447	276	4	−−−	−−−	NOUN
ajfa-6447	276	5	+	+	CCONJ
ajfa-6447	276	6	−−	−−	NOUN
ajfa-6447	276	7	−	−	PROPN
ajfa-6447	276	8	−−	−−	NOUN
ajfa-6447	276	9	1	1	NUM
ajfa-6447	276	10	5	5	NUM
ajfa-6447	276	11	1	1	NUM
ajfa-6447	276	12	4	4	NUM
ajfa-6447	276	13	1	1	NUM
ajfa-6447	276	14	1	1	NUM
ajfa-6447	276	15	3	3	NUM
ajfa-6447	276	16	1	1	NUM
ajfa-6447	276	17	2	2	NUM
ajfa-6447	276	18	1	1	NUM
ajfa-6447	276	19	1	1	NUM
ajfa-6447	276	20	1	1	NUM
ajfa-6447	276	21	1	1	NUM
ajfa-6447	276	22	0	0	NUM
ajfa-6447	276	23	1	1	NUM
ajfa-6447	276	24	t0β	t0β	NOUN
ajfa-6447	276	25	t1β	t1β	PUNCT
ajfa-6447	276	26	t2β	t2β	PROPN
ajfa-6447	276	27	3β	3β	NUM
ajfa-6447	276	28	4β	4β	NUM
ajfa-6447	277	1	5β	5β	NOUN
ajfa-6447	277	2	2r	2r	NUM
ajfa-6447	277	3	f	f	PROPN
ajfa-6447	277	4	2005	2005	NUM
ajfa-6447	277	5	0.668	0.668	NUM
ajfa-6447	277	6	*	*	PUNCT
ajfa-6447	277	7	-1.161	-1.161	VERB
ajfa-6447	277	8	*	*	PUNCT
ajfa-6447	277	9	*	*	PUNCT
ajfa-6447	277	10	*	*	PUNCT
ajfa-6447	277	11	-0.865	-0.865	PUNCT
ajfa-6447	277	12	*	*	PUNCT
ajfa-6447	277	13	*	*	PUNCT
ajfa-6447	277	14	*	*	PUNCT
ajfa-6447	277	15	-0.097	-0.097	PROPN
ajfa-6447	277	16	0.713	0.713	NUM
ajfa-6447	277	17	*	*	PROPN
ajfa-6447	277	18	*	*	PUNCT
ajfa-6447	277	19	-0.523	-0.523	PROPN
ajfa-6447	277	20	0.512	0.512	NUM
ajfa-6447	277	21	11.25	11.25	NUM
ajfa-6447	277	22	2006	2006	NUM
ajfa-6447	277	23	0.557	0.557	NUM
ajfa-6447	277	24	*	*	PUNCT
ajfa-6447	277	25	*	*	PUNCT
ajfa-6447	277	26	-0.962	-0.962	PUNCT
ajfa-6447	277	27	*	*	PUNCT
ajfa-6447	277	28	*	*	PUNCT
ajfa-6447	277	29	*	*	PUNCT
ajfa-6447	277	30	-0.765	-0.765	PUNCT
ajfa-6447	277	31	0.916	0.916	NUM
ajfa-6447	277	32	0.581	0.581	NUM
ajfa-6447	277	33	*	*	PUNCT
ajfa-6447	277	34	*	*	NOUN
ajfa-6447	277	35	0.433	0.433	NUM
ajfa-6447	277	36	0.412	0.412	NUM
ajfa-6447	277	37	10.03	10.03	NUM
ajfa-6447	277	38	2007	2007	NUM
ajfa-6447	277	39	0.782	0.782	NUM
ajfa-6447	277	40	*	*	PUNCT
ajfa-6447	277	41	*	*	PUNCT
ajfa-6447	278	1	-0.741	-0.741	PUNCT
ajfa-6447	279	1	*	*	PUNCT
ajfa-6447	279	2	*	*	SYM
ajfa-6447	279	3	0.235	0.235	NUM
ajfa-6447	279	4	-0.095	-0.095	NUM
ajfa-6447	279	5	0.642	0.642	NUM
ajfa-6447	279	6	*	*	PUNCT
ajfa-6447	279	7	0.758	0.758	NUM
ajfa-6447	279	8	*	*	NUM
ajfa-6447	279	9	0.395	0.395	NUM
ajfa-6447	279	10	12.46	12.46	NUM
ajfa-6447	279	11	2008	2008	NUM
ajfa-6447	279	12	0.421	0.421	NUM
ajfa-6447	279	13	*	*	PUNCT
ajfa-6447	279	14	*	*	PUNCT
ajfa-6447	280	1	-0.689	-0.689	PUNCT
ajfa-6447	280	2	*	*	PUNCT
ajfa-6447	280	3	*	*	PUNCT
ajfa-6447	280	4	*	*	PUNCT
ajfa-6447	281	1	-0.125	-0.125	NUM
ajfa-6447	281	2	0.126	0.126	NUM
ajfa-6447	281	3	0.359	0.359	NUM
ajfa-6447	281	4	*	*	PUNCT
ajfa-6447	281	5	-0.658	-0.658	NUM
ajfa-6447	281	6	0.405	0.405	NUM
ajfa-6447	281	7	13.25	13.25	NUM
ajfa-6447	281	8	2009	2009	NUM
ajfa-6447	281	9	0.325	0.325	NUM
ajfa-6447	281	10	*	*	PUNCT
ajfa-6447	281	11	-0.558	-0.558	PUNCT
ajfa-6447	281	12	*	*	PUNCT
ajfa-6447	281	13	*	*	PUNCT
ajfa-6447	281	14	*	*	NOUN
ajfa-6447	281	15	0.339	0.339	NUM
ajfa-6447	281	16	0.436	0.436	NUM
ajfa-6447	281	17	*	*	PUNCT
ajfa-6447	281	18	*	*	PUNCT
ajfa-6447	281	19	0.451	0.451	NUM
ajfa-6447	281	20	*	*	PUNCT
ajfa-6447	281	21	*	*	PUNCT
ajfa-6447	281	22	-0.648	-0.648	NUM
ajfa-6447	282	1	0.458	0.458	NUM
ajfa-6447	282	2	11.25	11.25	NUM
ajfa-6447	282	3	2010	2010	NUM
ajfa-6447	282	4	0.741	0.741	NUM
ajfa-6447	282	5	*	*	PUNCT
ajfa-6447	282	6	*	*	PUNCT
ajfa-6447	282	7	*	*	PUNCT
ajfa-6447	282	8	-0.641	-0.641	X
ajfa-6447	282	9	*	*	PUNCT
ajfa-6447	282	10	*	*	PUNCT
ajfa-6447	282	11	-0.425	-0.425	X
ajfa-6447	282	12	-0.256	-0.256	NOUN
ajfa-6447	283	1	0.745	0.745	NUM
ajfa-6447	283	2	*	*	PUNCT
ajfa-6447	283	3	*	*	PUNCT
ajfa-6447	283	4	*	*	PUNCT
ajfa-6447	283	5	0.614	0.614	NUM
ajfa-6447	283	6	*	*	NUM
ajfa-6447	283	7	0.558	0.558	NUM
ajfa-6447	283	8	10.48	10.48	NUM
ajfa-6447	283	9	2011	2011	NUM
ajfa-6447	283	10	0.653	0.653	NUM
ajfa-6447	283	11	*	*	PUNCT
ajfa-6447	283	12	*	*	PUNCT
ajfa-6447	283	13	-0.569	-0.569	PROPN
ajfa-6447	283	14	*	*	PUNCT
ajfa-6447	283	15	*	*	NOUN
ajfa-6447	283	16	0.432	0.432	NUM
ajfa-6447	283	17	0.256	0.256	NUM
ajfa-6447	283	18	*	*	PUNCT
ajfa-6447	283	19	0.162	0.162	NUM
ajfa-6447	283	20	*	*	NUM
ajfa-6447	283	21	0.558	0.558	NUM
ajfa-6447	283	22	0.358	0.358	NUM
ajfa-6447	283	23	11.12	11.12	NUM
ajfa-6447	283	24	table	table	NOUN
ajfa-6447	283	25	7	7	NUM
ajfa-6447	283	26	.	.	PUNCT
ajfa-6447	283	27	descriptive	descriptive	ADJ
ajfa-6447	283	28	statistics	statistic	NOUN
ajfa-6447	283	29	for	for	ADP
ajfa-6447	283	30	the	the	DET
ajfa-6447	283	31	estimated	estimate	VERB
ajfa-6447	283	32	cross	cross	NOUN
ajfa-6447	283	33	section	section	NOUN
ajfa-6447	283	34	for	for	ADP
ajfa-6447	283	35	each	each	DET
ajfa-6447	283	36	hospital	hospital	NOUN
ajfa-6447	283	37	and	and	CCONJ
ajfa-6447	283	38	year	year	NOUN
ajfa-6447	283	39	combination	combination	NOUN
ajfa-6447	283	40	:	:	PUNCT
ajfa-6447	283	41	the	the	DET
ajfa-6447	283	42	discretionary	discretionary	NOUN
ajfa-6447	283	43	of	of	ADP
ajfa-6447	283	44	non	non	ADJ
ajfa-6447	283	45	-	-	ADJ
ajfa-6447	283	46	operating	operating	ADJ
ajfa-6447	283	47	or	or	CCONJ
ajfa-6447	283	48	non	non	ADJ
ajfa-6447	283	49	-	-	ADJ
ajfa-6447	283	50	revenue	revenue	NOUN
ajfa-6447	283	51	-	-	PUNCT
ajfa-6447	283	52	generating	generate	VERB
ajfa-6447	283	53	activity	activity	NOUN
ajfa-6447	283	54	year	year	NOUN
ajfa-6447	283	55	it	it	PRON
ajfa-6447	283	56	it	it	PRON
ajfa-6447	283	57	it	it	PRON
ajfa-6447	283	58	itititit	itititit	VERB
ajfa-6447	283	59	it	it	PRON
ajfa-6447	284	1	it	it	PRON
ajfa-6447	284	2	asset	asset	NOUN
ajfa-6447	284	3	salesassetnopredincreasedecrease	salesassetnopredincreasedecrease	NOUN
ajfa-6447	284	4	asset	asset	NOUN
ajfa-6447	284	5	expend	expend	VERB
ajfa-6447	284	6	εββββββ	εββββββ	VERB
ajfa-6447	285	1	+	+	CCONJ
ajfa-6447	285	2	δ	δ	X
ajfa-6447	285	3	+	+	ADJ
ajfa-6447	285	4	+	+	ADJ
ajfa-6447	285	5	+	+	ADJ
ajfa-6447	285	6	+	+	ADJ
ajfa-6447	285	7	+	+	ADJ
ajfa-6447	285	8	=	=	ADJ
ajfa-6447	285	9	δ	δ	PROPN
ajfa-6447	285	10	543210	543210	NUM
ajfa-6447	285	11	t0β	t0β	NOUN
ajfa-6447	285	12	t1β	t1β	PUNCT
ajfa-6447	285	13	t2β	t2β	PROPN
ajfa-6447	285	14	3β	3β	NUM
ajfa-6447	285	15	4β	4β	NUM
ajfa-6447	285	16	5β	5β	NOUN
ajfa-6447	286	1	2r	2r	NUM
ajfa-6447	286	2	f	f	PROPN
ajfa-6447	286	3	2005	2005	NUM
ajfa-6447	286	4	0.068	0.068	NUM
ajfa-6447	286	5	*	*	PUNCT
ajfa-6447	286	6	*	*	PROPN
ajfa-6447	286	7	0.083	0.083	NUM
ajfa-6447	286	8	0.024	0.024	NUM
ajfa-6447	286	9	-0.067	-0.067	NUM
ajfa-6447	286	10	0.092	0.092	NUM
ajfa-6447	286	11	*	*	PUNCT
ajfa-6447	286	12	*	*	PUNCT
ajfa-6447	286	13	-0.019	-0.019	NUM
ajfa-6447	286	14	0.266	0.266	NUM
ajfa-6447	286	15	10.1	10.1	NUM
ajfa-6447	286	16	2006	2006	NUM
ajfa-6447	286	17	-0.056	-0.056	PUNCT
ajfa-6447	286	18	-0.075	-0.075	PUNCT
ajfa-6447	286	19	*	*	PUNCT
ajfa-6447	286	20	*	*	PUNCT
ajfa-6447	286	21	0.125	0.125	NUM
ajfa-6447	286	22	*	*	PUNCT
ajfa-6447	286	23	*	*	PUNCT
ajfa-6447	286	24	*	*	PUNCT
ajfa-6447	286	25	0.069	0.069	NUM
ajfa-6447	286	26	*	*	X
ajfa-6447	286	27	*	*	X
ajfa-6447	286	28	0.059	0.059	NUM
ajfa-6447	286	29	*	*	NUM
ajfa-6447	286	30	0.036	0.036	NUM
ajfa-6447	286	31	0.285	0.285	NUM
ajfa-6447	286	32	10.5	10.5	NUM
ajfa-6447	286	33	2007	2007	NUM
ajfa-6447	286	34	-0.024	-0.024	PUNCT
ajfa-6447	286	35	-0.156	-0.156	PROPN
ajfa-6447	286	36	*	*	PUNCT
ajfa-6447	286	37	0.085	0.085	NUM
ajfa-6447	286	38	*	*	PUNCT
ajfa-6447	286	39	-0.058	-0.058	PROPN
ajfa-6447	286	40	0.125	0.125	NUM
ajfa-6447	286	41	*	*	PUNCT
ajfa-6447	286	42	*	*	PUNCT
ajfa-6447	286	43	0.154	0.154	NUM
ajfa-6447	286	44	*	*	PUNCT
ajfa-6447	286	45	*	*	PUNCT
ajfa-6447	286	46	0.275	0.275	NUM
ajfa-6447	286	47	11.2	11.2	NUM
ajfa-6447	286	48	2008	2008	NUM
ajfa-6447	286	49	-0.078	-0.078	PUNCT
ajfa-6447	286	50	0.099	0.099	NUM
ajfa-6447	286	51	0.256	0.256	NUM
ajfa-6447	286	52	*	*	PUNCT
ajfa-6447	286	53	*	*	PUNCT
ajfa-6447	286	54	*	*	PUNCT
ajfa-6447	286	55	0.139	0.139	NUM
ajfa-6447	286	56	*	*	PUNCT
ajfa-6447	286	57	*	*	PUNCT
ajfa-6447	286	58	-0.025	-0.025	NOUN
ajfa-6447	286	59	0.339	0.339	NUM
ajfa-6447	286	60	*	*	PUNCT
ajfa-6447	286	61	*	*	PUNCT
ajfa-6447	286	62	*	*	PUNCT
ajfa-6447	286	63	0.295	0.295	NUM
ajfa-6447	286	64	12.3	12.3	NUM
ajfa-6447	286	65	2009	2009	NUM
ajfa-6447	286	66	0.069	0.069	NUM
ajfa-6447	286	67	-0.275	-0.275	PROPN
ajfa-6447	286	68	*	*	X
ajfa-6447	286	69	*	*	PUNCT
ajfa-6447	286	70	0.342	0.342	NUM
ajfa-6447	286	71	*	*	PUNCT
ajfa-6447	286	72	*	*	PUNCT
ajfa-6447	286	73	*	*	PUNCT
ajfa-6447	286	74	0.354	0.354	NUM
ajfa-6447	286	75	*	*	PUNCT
ajfa-6447	286	76	*	*	PUNCT
ajfa-6447	286	77	*	*	PUNCT
ajfa-6447	286	78	-0.056	-0.056	PROPN
ajfa-6447	286	79	0.114	0.114	NUM
ajfa-6447	286	80	*	*	SYM
ajfa-6447	286	81	0.352	0.352	NUM
ajfa-6447	286	82	13.5	13.5	NUM
ajfa-6447	286	83	2010	2010	NUM
ajfa-6447	286	84	-0.055	-0.055	VERB
ajfa-6447	286	85	-0.062	-0.062	X
ajfa-6447	286	86	*	*	NOUN
ajfa-6447	286	87	0.156	0.156	NUM
ajfa-6447	286	88	*	*	PUNCT
ajfa-6447	286	89	*	*	PUNCT
ajfa-6447	286	90	0.342	0.342	NUM
ajfa-6447	286	91	*	*	PUNCT
ajfa-6447	286	92	*	*	PUNCT
ajfa-6447	286	93	*	*	PUNCT
ajfa-6447	286	94	-0.072	-0.072	NOUN
ajfa-6447	286	95	0.245	0.245	NUM
ajfa-6447	286	96	*	*	PUNCT
ajfa-6447	286	97	*	*	PUNCT
ajfa-6447	286	98	*	*	PUNCT
ajfa-6447	286	99	0.328	0.328	NUM
ajfa-6447	286	100	11.5	11.5	NUM
ajfa-6447	286	101	2011	2011	NUM
ajfa-6447	286	102	0.048	0.048	NUM
ajfa-6447	286	103	-0.352	-0.352	NOUN
ajfa-6447	286	104	*	*	PUNCT
ajfa-6447	286	105	*	*	PUNCT
ajfa-6447	286	106	*	*	PUNCT
ajfa-6447	286	107	-0.056	-0.056	PROPN
ajfa-6447	286	108	0.415	0.415	NUM
ajfa-6447	286	109	*	*	PUNCT
ajfa-6447	286	110	*	*	PUNCT
ajfa-6447	286	111	*	*	PUNCT
ajfa-6447	286	112	0.125	0.125	NUM
ajfa-6447	286	113	*	*	NOUN
ajfa-6447	286	114	0.128	0.128	NUM
ajfa-6447	286	115	*	*	SYM
ajfa-6447	286	116	*	*	PUNCT
ajfa-6447	286	117	0.365	0.365	NUM
ajfa-6447	286	118	10.2	10.2	NUM
ajfa-6447	286	119	table	table	NOUN
ajfa-6447	286	120	8	8	NUM
ajfa-6447	286	121	.	.	PUNCT
ajfa-6447	286	122	descriptive	descriptive	ADJ
ajfa-6447	286	123	statistics	statistic	NOUN
ajfa-6447	286	124	for	for	ADP
ajfa-6447	286	125	the	the	DET
ajfa-6447	286	126	estimated	estimate	VERB
ajfa-6447	286	127	cross	cross	NOUN
ajfa-6447	286	128	section	section	NOUN
ajfa-6447	286	129	for	for	ADP
ajfa-6447	286	130	each	each	DET
ajfa-6447	286	131	hospital	hospital	NOUN
ajfa-6447	286	132	and	and	CCONJ
ajfa-6447	286	133	year	year	NOUN
ajfa-6447	286	134	combination	combination	NOUN
ajfa-6447	286	135	:	:	PUNCT
ajfa-6447	286	136	the	the	DET
ajfa-6447	286	137	discretionary	discretionary	NOUN
ajfa-6447	286	138	of	of	ADP
ajfa-6447	286	139	net	net	ADJ
ajfa-6447	286	140	gain	gain	NOUN
ajfa-6447	286	141	on	on	ADP
ajfa-6447	286	142	property	property	NOUN
ajfa-6447	286	143	sales	sale	NOUN
ajfa-6447	286	144	year	year	NOUN
ajfa-6447	286	145	ititititititit	ititititititit	PROPN
ajfa-6447	286	146	ppesalesassetabovezerobelowzerogain	ppesalesassetabovezerobelowzerogain	NOUN
ajfa-6447	286	147	εββββββ	εββββββ	VERB
ajfa-6447	286	148	+	+	PROPN
ajfa-6447	286	149	+	+	ADJ
ajfa-6447	286	150	δ++++=	δ++++=	ADJ
ajfa-6447	286	151	−1543210	−1543210	NOUN
ajfa-6447	286	152	t0β	t0β	NOUN
ajfa-6447	286	153	t1β	t1β	PUNCT
ajfa-6447	286	154	t2β	t2β	PROPN
ajfa-6447	286	155	3β	3β	NUM
ajfa-6447	286	156	4β	4β	NUM
ajfa-6447	286	157	5β	5β	NOUN
ajfa-6447	286	158	2r	2r	NUM
ajfa-6447	286	159	f	f	PROPN
ajfa-6447	286	160	2005	2005	NUM
ajfa-6447	286	161	0.659	0.659	NUM
ajfa-6447	286	162	*	*	PUNCT
ajfa-6447	286	163	*	*	PUNCT
ajfa-6447	286	164	*	*	PUNCT
ajfa-6447	286	165	0.054	0.054	NUM
ajfa-6447	286	166	*	*	SYM
ajfa-6447	286	167	-0.039	-0.039	PUNCT
ajfa-6447	286	168	0.0115	0.0115	NUM
ajfa-6447	286	169	0.085	0.085	NUM
ajfa-6447	286	170	*	*	PUNCT
ajfa-6447	286	171	*	*	NOUN
ajfa-6447	286	172	0.006	0.006	NUM
ajfa-6447	286	173	0.321	0.321	NUM
ajfa-6447	286	174	12.5	12.5	NUM
ajfa-6447	286	175	2006	2006	NUM
ajfa-6447	286	176	0.528	0.528	NUM
ajfa-6447	286	177	*	*	PUNCT
ajfa-6447	286	178	*	*	PUNCT
ajfa-6447	286	179	*	*	PUNCT
ajfa-6447	286	180	0.412	0.412	NUM
ajfa-6447	286	181	*	*	PUNCT
ajfa-6447	286	182	*	*	PUNCT
ajfa-6447	286	183	*	*	PUNCT
ajfa-6447	286	184	0.504	0.504	NUM
ajfa-6447	286	185	*	*	PUNCT
ajfa-6447	286	186	*	*	PUNCT
ajfa-6447	286	187	*	*	PUNCT
ajfa-6447	286	188	*	*	PUNCT
ajfa-6447	286	189	0.525	0.525	NUM
ajfa-6447	286	190	*	*	PUNCT
ajfa-6447	286	191	*	*	PUNCT
ajfa-6447	286	192	*	*	PUNCT
ajfa-6447	286	193	0.426	0.426	NUM
ajfa-6447	286	194	*	*	PUNCT
ajfa-6447	286	195	*	*	PUNCT
ajfa-6447	286	196	*	*	PUNCT
ajfa-6447	287	1	0.312	0.312	NUM
ajfa-6447	287	2	*	*	PUNCT
ajfa-6447	287	3	*	*	PUNCT
ajfa-6447	287	4	*	*	PUNCT
ajfa-6447	287	5	0.558	0.558	NUM
ajfa-6447	287	6	12.3	12.3	NUM
ajfa-6447	287	7	2007	2007	NUM
ajfa-6447	287	8	0.652	0.652	NUM
ajfa-6447	287	9	*	*	PUNCT
ajfa-6447	287	10	*	*	PUNCT
ajfa-6447	287	11	*	*	PUNCT
ajfa-6447	287	12	0.185	0.185	NUM
ajfa-6447	287	13	*	*	X
ajfa-6447	287	14	*	*	X
ajfa-6447	287	15	0.142	0.142	NUM
ajfa-6447	287	16	*	*	PUNCT
ajfa-6447	287	17	-0.051	-0.051	VERB
ajfa-6447	287	18	0.235	0.235	NUM
ajfa-6447	287	19	*	*	PUNCT
ajfa-6447	287	20	*	*	PUNCT
ajfa-6447	287	21	0.215	0.215	NUM
ajfa-6447	287	22	*	*	X
ajfa-6447	287	23	*	*	NUM
ajfa-6447	287	24	0.514	0.514	NUM
ajfa-6447	287	25	11.5	11.5	NUM
ajfa-6447	287	26	2008	2008	NUM
ajfa-6447	287	27	0.248	0.248	NUM
ajfa-6447	287	28	*	*	PUNCT
ajfa-6447	287	29	*	*	NOUN
ajfa-6447	287	30	0.254	0.254	NUM
ajfa-6447	287	31	*	*	PUNCT
ajfa-6447	287	32	*	*	PUNCT
ajfa-6447	287	33	*	*	PUNCT
ajfa-6447	287	34	0.236	0.236	NUM
ajfa-6447	287	35	*	*	PUNCT
ajfa-6447	287	36	*	*	NOUN
ajfa-6447	287	37	-0.014	-0.014	NUM
ajfa-6447	287	38	-0.129	-0.129	PUNCT
ajfa-6447	287	39	0.159	0.159	NUM
ajfa-6447	287	40	0.375	0.375	NUM
ajfa-6447	287	41	10.2	10.2	NUM
ajfa-6447	287	42	2009	2009	NUM
ajfa-6447	287	43	0.445	0.445	NUM
ajfa-6447	287	44	*	*	PUNCT
ajfa-6447	287	45	*	*	PUNCT
ajfa-6447	287	46	*	*	PUNCT
ajfa-6447	287	47	0.441	0.441	NUM
ajfa-6447	287	48	*	*	PUNCT
ajfa-6447	287	49	*	*	NOUN
ajfa-6447	287	50	0.412	0.412	NUM
ajfa-6447	287	51	*	*	PUNCT
ajfa-6447	287	52	*	*	NOUN
ajfa-6447	288	1	0.262	0.262	NUM
ajfa-6447	288	2	0.321	0.321	NUM
ajfa-6447	288	3	*	*	SYM
ajfa-6447	288	4	-0.115	-0.115	PUNCT
ajfa-6447	288	5	0.435	0.435	NUM
ajfa-6447	288	6	11.2	11.2	NUM
ajfa-6447	288	7	2010	2010	NUM
ajfa-6447	288	8	0.512	0.512	NUM
ajfa-6447	288	9	*	*	PUNCT
ajfa-6447	288	10	*	*	PUNCT
ajfa-6447	288	11	*	*	PUNCT
ajfa-6447	288	12	-0.109	-0.109	NUM
ajfa-6447	288	13	0.352	0.352	NUM
ajfa-6447	288	14	*	*	PUNCT
ajfa-6447	288	15	*	*	PUNCT
ajfa-6447	288	16	0.325	0.325	NUM
ajfa-6447	288	17	*	*	PUNCT
ajfa-6447	288	18	*	*	PUNCT
ajfa-6447	288	19	0.243	0.243	NUM
ajfa-6447	288	20	*	*	PUNCT
ajfa-6447	288	21	-0.058	-0.058	NUM
ajfa-6447	288	22	0.421	0.421	NUM
ajfa-6447	288	23	10.9	10.9	NUM
ajfa-6447	288	24	2011	2011	NUM
ajfa-6447	288	25	0.345	0.345	NUM
ajfa-6447	288	26	*	*	PUNCT
ajfa-6447	288	27	*	*	PUNCT
ajfa-6447	288	28	0.524	0.524	NUM
ajfa-6447	288	29	*	*	PUNCT
ajfa-6447	288	30	*	*	PUNCT
ajfa-6447	288	31	*	*	NOUN
ajfa-6447	288	32	0.125	0.125	NUM
ajfa-6447	288	33	0.434	0.434	NUM
ajfa-6447	288	34	*	*	PUNCT
ajfa-6447	288	35	*	*	PUNCT
ajfa-6447	289	1	0.159	0.159	NUM
ajfa-6447	289	2	*	*	NOUN
ajfa-6447	289	3	0.123	0.123	NUM
ajfa-6447	289	4	0.455	0.455	NUM
ajfa-6447	289	5	11.3	11.3	NUM
ajfa-6447	289	6	asian	asian	ADJ
ajfa-6447	289	7	journal	journal	NOUN
ajfa-6447	289	8	of	of	ADP
ajfa-6447	289	9	finance	finance	PROPN
ajfa-6447	289	10	&	&	CCONJ
ajfa-6447	289	11	accounting	accounting	PROPN
ajfa-6447	289	12	issn	issn	PROPN
ajfa-6447	289	13	1946	1946	NUM
ajfa-6447	289	14	-	-	PUNCT
ajfa-6447	289	15	052x	052x	PROPN
ajfa-6447	289	16	2014	2014	NUM
ajfa-6447	289	17	,	,	PUNCT
ajfa-6447	289	18	vol	vol	NOUN
ajfa-6447	289	19	.	.	PROPN
ajfa-6447	289	20	6	6	NUM
ajfa-6447	289	21	,	,	PUNCT
ajfa-6447	289	22	no	no	INTJ
ajfa-6447	289	23	.	.	NOUN
ajfa-6447	289	24	2	2	NUM
ajfa-6447	289	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	289	26	467	467	NUM
ajfa-6447	289	27	table	table	NOUN
ajfa-6447	289	28	9	9	NUM
ajfa-6447	289	29	.	.	PUNCT
ajfa-6447	289	30	comparison	comparison	NOUN
ajfa-6447	289	31	of	of	ADP
ajfa-6447	289	32	type	type	NOUN
ajfa-6447	289	33	i	i	PRON
ajfa-6447	289	34	error	error	NOUN
ajfa-6447	289	35	rates	rate	NOUN
ajfa-6447	289	36	for	for	ADP
ajfa-6447	289	37	abnormal	abnormal	ADJ
ajfa-6447	289	38	accruals	accrual	NOUN
ajfa-6447	289	39	estimated	estimate	VERB
ajfa-6447	289	40	using	use	VERB
ajfa-6447	289	41	the	the	DET
ajfa-6447	289	42	discretionary	discretionary	ADJ
ajfa-6447	289	43	accruals	accrual	NOUN
ajfa-6447	289	44	of	of	ADP
ajfa-6447	289	45	the	the	DET
ajfa-6447	289	46	jones	jones	PROPN
ajfa-6447	289	47	model	model	PROPN
ajfa-6447	289	48	,	,	PUNCT
ajfa-6447	289	49	the	the	DET
ajfa-6447	289	50	discretionary	discretionary	ADJ
ajfa-6447	289	51	accruals	accrual	NOUN
ajfa-6447	289	52	of	of	ADP
ajfa-6447	289	53	the	the	DET
ajfa-6447	289	54	modified	modify	VERB
ajfa-6447	289	55	jones	jones	PROPN
ajfa-6447	289	56	model	model	PROPN
ajfa-6447	289	57	,	,	PUNCT
ajfa-6447	289	58	the	the	DET
ajfa-6447	289	59	discretionary	discretionary	NOUN
ajfa-6447	289	60	of	of	ADP
ajfa-6447	289	61	bad	bad	ADJ
ajfa-6447	289	62	debt	debt	NOUN
ajfa-6447	289	63	,	,	PUNCT
ajfa-6447	289	64	the	the	DET
ajfa-6447	289	65	discretionary	discretionary	NOUN
ajfa-6447	289	66	of	of	ADP
ajfa-6447	289	67	working	work	VERB
ajfa-6447	289	68	capital	capital	NOUN
ajfa-6447	289	69	,	,	PUNCT
ajfa-6447	289	70	the	the	DET
ajfa-6447	289	71	discretionary	discretionary	NOUN
ajfa-6447	289	72	of	of	ADP
ajfa-6447	289	73	non	non	ADJ
ajfa-6447	289	74	-	-	ADJ
ajfa-6447	289	75	operating	operating	ADJ
ajfa-6447	289	76	or	or	CCONJ
ajfa-6447	289	77	non	non	ADJ
ajfa-6447	289	78	-	-	ADJ
ajfa-6447	289	79	revenue	revenue	NOUN
ajfa-6447	289	80	-	-	PUNCT
ajfa-6447	289	81	generating	generate	VERB
ajfa-6447	289	82	activity	activity	NOUN
ajfa-6447	289	83	,	,	PUNCT
ajfa-6447	289	84	the	the	DET
ajfa-6447	289	85	discretionary	discretionary	NOUN
ajfa-6447	289	86	of	of	ADP
ajfa-6447	289	87	net	net	ADJ
ajfa-6447	289	88	gain	gain	NOUN
ajfa-6447	289	89	on	on	ADP
ajfa-6447	289	90	property	property	NOUN
ajfa-6447	289	91	sales	sale	NOUN
ajfa-6447	289	92	.	.	PUNCT
ajfa-6447	290	1	percentage	percentage	NOUN
ajfa-6447	290	2	of	of	ADP
ajfa-6447	290	3	700	700	NUM
ajfa-6447	290	4	randomly	randomly	ADV
ajfa-6447	290	5	selected	select	VERB
ajfa-6447	290	6	firm	firm	ADJ
ajfa-6447	290	7	-	-	PUNCT
ajfa-6447	290	8	years	year	NOUN
ajfa-6447	290	9	for	for	ADP
ajfa-6447	290	10	which	which	PRON
ajfa-6447	290	11	the	the	DET
ajfa-6447	290	12	null	null	ADJ
ajfa-6447	290	13	hypothesis	hypothesis	NOUN
ajfa-6447	290	14	of	of	ADP
ajfa-6447	290	15	no	no	DET
ajfa-6447	290	16	earnings	earning	NOUN
ajfa-6447	290	17	management	management	NOUN
ajfa-6447	290	18	is	be	AUX
ajfa-6447	290	19	rejected	reject	VERB
ajfa-6447	290	20	using	use	VERB
ajfa-6447	290	21	a	a	DET
ajfa-6447	290	22	one	one	NUM
ajfa-6447	290	23	-	-	PUNCT
ajfa-6447	290	24	tailed	tail	VERB
ajfa-6447	290	25	test	test	NOUN
ajfa-6447	290	26	simulations	simulation	NOUN
ajfa-6447	290	27	for	for	ADP
ajfa-6447	290	28	each	each	DET
ajfa-6447	290	29	abnormal	abnormal	ADJ
ajfa-6447	290	30	accrual	accrual	ADJ
ajfa-6447	290	31	model	model	NOUN
ajfa-6447	290	32	are	be	AUX
ajfa-6447	290	33	performed	perform	VERB
ajfa-6447	290	34	using	use	VERB
ajfa-6447	290	35	100	100	NUM
ajfa-6447	290	36	random	random	ADJ
ajfa-6447	290	37	samples	sample	NOUN
ajfa-6447	290	38	of	of	ADP
ajfa-6447	290	39	25	25	NUM
ajfa-6447	290	40	firms	firm	NOUN
ajfa-6447	290	41	in	in	ADP
ajfa-6447	290	42	each	each	PRON
ajfa-6447	290	43	of	of	ADP
ajfa-6447	290	44	the	the	DET
ajfa-6447	290	45	seven	seven	NUM
ajfa-6447	290	46	sample	sample	NOUN
ajfa-6447	290	47	years	year	NOUN
ajfa-6447	290	48	(	(	PUNCT
ajfa-6447	290	49	2005	2005	NUM
ajfa-6447	290	50	-	-	SYM
ajfa-6447	290	51	2011	2011	NUM
ajfa-6447	290	52	)	)	PUNCT
ajfa-6447	290	53	,	,	PUNCT
ajfa-6447	290	54	resulting	result	VERB
ajfa-6447	290	55	in	in	ADP
ajfa-6447	290	56	a	a	DET
ajfa-6447	290	57	total	total	NOUN
ajfa-6447	290	58	of	of	ADP
ajfa-6447	290	59	700	700	NUM
ajfa-6447	290	60	simulations	simulation	NOUN
ajfa-6447	290	61	per	per	ADP
ajfa-6447	290	62	model	model	NOUN
ajfa-6447	290	63	.	.	PUNCT
ajfa-6447	291	1	*	*	PUNCT
ajfa-6447	291	2	significantly	significantly	ADV
ajfa-6447	291	3	different	different	ADJ
ajfa-6447	291	4	from	from	ADP
ajfa-6447	291	5	the	the	DET
ajfa-6447	291	6	specified	specify	VERB
ajfa-6447	291	7	test	test	NOUN
ajfa-6447	291	8	level	level	NOUN
ajfa-6447	291	9	at	at	ADP
ajfa-6447	291	10	the	the	DET
ajfa-6447	291	11	5	5	NUM
ajfa-6447	291	12	percent	percent	NOUN
ajfa-6447	291	13	level	level	NOUN
ajfa-6447	291	14	*	*	PUNCT
ajfa-6447	291	15	*	*	PUNCT
ajfa-6447	291	16	significantly	significantly	ADV
ajfa-6447	291	17	different	different	ADJ
ajfa-6447	291	18	from	from	ADP
ajfa-6447	291	19	the	the	DET
ajfa-6447	291	20	specified	specify	VERB
ajfa-6447	291	21	test	test	NOUN
ajfa-6447	291	22	level	level	NOUN
ajfa-6447	291	23	at	at	ADP
ajfa-6447	291	24	the	the	DET
ajfa-6447	291	25	1	1	NUM
ajfa-6447	291	26	percent	percent	NOUN
ajfa-6447	291	27	level	level	NOUN
ajfa-6447	291	28	using	use	VERB
ajfa-6447	291	29	a	a	DET
ajfa-6447	291	30	two	two	NUM
ajfa-6447	291	31	-	-	PUNCT
ajfa-6447	291	32	tailed	tail	VERB
ajfa-6447	291	33	binomial	binomial	ADJ
ajfa-6447	291	34	test	test	NOUN
ajfa-6447	291	35	.	.	PUNCT
ajfa-6447	292	1	alternative	alternative	ADJ
ajfa-6447	292	2	hypothesis	hypothesis	NOUN
ajfa-6447	292	3	income	income	NOUN
ajfa-6447	292	4	increasing	increase	VERB
ajfa-6447	292	5	accruals	accrual	NOUN
ajfa-6447	292	6	income	income	VERB
ajfa-6447	292	7	decreasing	decrease	VERB
ajfa-6447	292	8	accruals	accrual	NOUN
ajfa-6447	292	9	null	null	ADJ
ajfa-6447	292	10	hypothesis	hypothesis	NOUN
ajfa-6447	292	11	earnings	earning	NOUN
ajfa-6447	292	12	management	management	NOUN
ajfa-6447	292	13	0≥	0≥	NOUN
ajfa-6447	292	14	earnings	earning	NOUN
ajfa-6447	292	15	management	management	NOUN
ajfa-6447	292	16	0≤	0≤	NUM
ajfa-6447	292	17	test	test	NOUN
ajfa-6447	292	18	level	level	NOUN
ajfa-6447	292	19	5	5	NUM
ajfa-6447	292	20	%	%	NOUN
ajfa-6447	292	21	1	1	NUM
ajfa-6447	292	22	%	%	NOUN
ajfa-6447	292	23	5	5	NUM
ajfa-6447	292	24	%	%	NOUN
ajfa-6447	292	25	1	1	NUM
ajfa-6447	292	26	%	%	NOUN
ajfa-6447	292	27	the	the	DET
ajfa-6447	292	28	discretionary	discretionary	ADJ
ajfa-6447	292	29	accruals	accrual	NOUN
ajfa-6447	292	30	of	of	ADP
ajfa-6447	292	31	the	the	DET
ajfa-6447	292	32	jones	jones	PROPN
ajfa-6447	292	33	model	model	PROPN
ajfa-6447	292	34	6.25	6.25	NUM
ajfa-6447	292	35	%	%	NOUN
ajfa-6447	292	36	1.25	1.25	NUM
ajfa-6447	292	37	%	%	NOUN
ajfa-6447	292	38	5.17	5.17	NUM
ajfa-6447	292	39	%	%	NOUN
ajfa-6447	292	40	1.36	1.36	NUM
ajfa-6447	292	41	%	%	NOUN
ajfa-6447	292	42	the	the	DET
ajfa-6447	292	43	discretionary	discretionary	ADJ
ajfa-6447	292	44	accruals	accrual	NOUN
ajfa-6447	292	45	of	of	ADP
ajfa-6447	292	46	the	the	DET
ajfa-6447	292	47	modified	modify	VERB
ajfa-6447	292	48	jones	jones	PROPN
ajfa-6447	292	49	model	model	PROPN
ajfa-6447	292	50	4.52	4.52	NUM
ajfa-6447	292	51	%	%	NOUN
ajfa-6447	292	52	0.52	0.52	NUM
ajfa-6447	292	53	%	%	NOUN
ajfa-6447	292	54	4.22	4.22	NUM
ajfa-6447	292	55	%	%	NOUN
ajfa-6447	292	56	0.78	0.78	NUM
ajfa-6447	292	57	%	%	NOUN
ajfa-6447	292	58	the	the	DET
ajfa-6447	292	59	discretionary	discretionary	NOUN
ajfa-6447	292	60	of	of	ADP
ajfa-6447	292	61	bad	bad	ADJ
ajfa-6447	292	62	debt	debt	NOUN
ajfa-6447	292	63	5.25	5.25	NUM
ajfa-6447	292	64	%	%	NOUN
ajfa-6447	292	65	1.98	1.98	NUM
ajfa-6447	292	66	%	%	NOUN
ajfa-6447	292	67	5.17	5.17	NUM
ajfa-6447	292	68	%	%	NOUN
ajfa-6447	292	69	1.59	1.59	NUM
ajfa-6447	292	70	%	%	NOUN
ajfa-6447	292	71	the	the	DET
ajfa-6447	292	72	discretionary	discretionary	NOUN
ajfa-6447	292	73	of	of	ADP
ajfa-6447	292	74	working	work	VERB
ajfa-6447	292	75	capital	capital	NOUN
ajfa-6447	292	76	4.17	4.17	NUM
ajfa-6447	292	77	%	%	NOUN
ajfa-6447	292	78	0.59	0.59	NUM
ajfa-6447	292	79	%	%	NOUN
ajfa-6447	292	80	4.45	4.45	NUM
ajfa-6447	292	81	%	%	NOUN
ajfa-6447	292	82	0.88	0.88	NUM
ajfa-6447	292	83	%	%	NOUN
ajfa-6447	292	84	the	the	DET
ajfa-6447	292	85	discretionary	discretionary	NOUN
ajfa-6447	292	86	of	of	ADP
ajfa-6447	292	87	non	non	ADJ
ajfa-6447	292	88	-	-	ADJ
ajfa-6447	292	89	operating	operating	ADJ
ajfa-6447	292	90	or	or	CCONJ
ajfa-6447	292	91	non	non	ADJ
ajfa-6447	292	92	-	-	ADJ
ajfa-6447	292	93	revenue	revenue	NOUN
ajfa-6447	292	94	-	-	PUNCT
ajfa-6447	292	95	generating	generate	VERB
ajfa-6447	292	96	activity	activity	NOUN
ajfa-6447	292	97	5.55	5.55	NUM
ajfa-6447	292	98	%	%	NOUN
ajfa-6447	292	99	1.25	1.25	NUM
ajfa-6447	292	100	%	%	NOUN
ajfa-6447	292	101	5.21	5.21	NUM
ajfa-6447	292	102	%	%	NOUN
ajfa-6447	292	103	1.18	1.18	NUM
ajfa-6447	292	104	%	%	NOUN
ajfa-6447	292	105	the	the	DET
ajfa-6447	292	106	discretionary	discretionary	NOUN
ajfa-6447	292	107	of	of	ADP
ajfa-6447	292	108	net	net	ADJ
ajfa-6447	292	109	gain	gain	NOUN
ajfa-6447	292	110	on	on	ADP
ajfa-6447	292	111	property	property	NOUN
ajfa-6447	292	112	sales	sale	NOUN
ajfa-6447	292	113	5.71	5.71	NUM
ajfa-6447	292	114	%	%	NOUN
ajfa-6447	292	115	1.43	1.43	NUM
ajfa-6447	292	116	%	%	NOUN
ajfa-6447	292	117	5.43	5.43	NUM
ajfa-6447	292	118	%	%	NOUN
ajfa-6447	292	119	1.63	1.63	NUM
ajfa-6447	292	120	%	%	NOUN
ajfa-6447	292	121	asian	asian	ADJ
ajfa-6447	292	122	journal	journal	NOUN
ajfa-6447	292	123	of	of	ADP
ajfa-6447	292	124	finance	finance	PROPN
ajfa-6447	292	125	&	&	CCONJ
ajfa-6447	292	126	accounting	accounting	PROPN
ajfa-6447	292	127	issn	issn	PROPN
ajfa-6447	292	128	1946	1946	NUM
ajfa-6447	292	129	-	-	PUNCT
ajfa-6447	292	130	052x	052x	PROPN
ajfa-6447	292	131	2014	2014	NUM
ajfa-6447	292	132	,	,	PUNCT
ajfa-6447	292	133	vol	vol	NOUN
ajfa-6447	292	134	.	.	PROPN
ajfa-6447	292	135	6	6	NUM
ajfa-6447	292	136	,	,	PUNCT
ajfa-6447	292	137	no	no	INTJ
ajfa-6447	292	138	.	.	NOUN
ajfa-6447	292	139	2	2	NUM
ajfa-6447	292	140	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6447	292	141	468	468	NUM
ajfa-6447	292	142	table	table	NOUN
ajfa-6447	292	143	10	10	NUM
ajfa-6447	292	144	.	.	PUNCT
ajfa-6447	292	145	comparison	comparison	NOUN
ajfa-6447	292	146	of	of	ADP
ajfa-6447	292	147	type	type	NOUN
ajfa-6447	292	148	ii	ii	NOUN
ajfa-6447	292	149	error	error	NOUN
ajfa-6447	292	150	rates	rate	NOUN
ajfa-6447	292	151	for	for	ADP
ajfa-6447	292	152	abnormal	abnormal	ADJ
ajfa-6447	292	153	accruals	accrual	NOUN
ajfa-6447	292	154	estimated	estimate	VERB
ajfa-6447	292	155	using	use	VERB
ajfa-6447	292	156	the	the	DET
ajfa-6447	292	157	discretionary	discretionary	ADJ
ajfa-6447	292	158	accruals	accrual	NOUN
ajfa-6447	292	159	of	of	ADP
ajfa-6447	292	160	the	the	DET
ajfa-6447	292	161	jones	jones	PROPN
ajfa-6447	292	162	model	model	PROPN
ajfa-6447	292	163	,	,	PUNCT
ajfa-6447	292	164	the	the	DET
ajfa-6447	292	165	discretionary	discretionary	ADJ
ajfa-6447	292	166	accruals	accrual	NOUN
ajfa-6447	292	167	of	of	ADP
ajfa-6447	292	168	the	the	DET
ajfa-6447	292	169	modified	modify	VERB
ajfa-6447	292	170	jones	jones	PROPN
ajfa-6447	292	171	model	model	PROPN
ajfa-6447	292	172	,	,	PUNCT
ajfa-6447	292	173	the	the	DET
ajfa-6447	292	174	discretionary	discretionary	NOUN
ajfa-6447	292	175	of	of	ADP
ajfa-6447	292	176	bad	bad	ADJ
ajfa-6447	292	177	debt	debt	NOUN
ajfa-6447	292	178	,	,	PUNCT
ajfa-6447	292	179	the	the	DET
ajfa-6447	292	180	discretionary	discretionary	NOUN
ajfa-6447	292	181	of	of	ADP
ajfa-6447	292	182	working	work	VERB
ajfa-6447	292	183	capital	capital	NOUN
ajfa-6447	292	184	,	,	PUNCT
ajfa-6447	292	185	the	the	DET
ajfa-6447	292	186	discretionary	discretionary	NOUN
ajfa-6447	292	187	of	of	ADP
ajfa-6447	292	188	non	non	ADJ
ajfa-6447	292	189	-	-	ADJ
ajfa-6447	292	190	operating	operating	ADJ
ajfa-6447	292	191	or	or	CCONJ
ajfa-6447	292	192	non	non	ADJ
ajfa-6447	292	193	-	-	ADJ
ajfa-6447	292	194	revenue	revenue	NOUN
ajfa-6447	292	195	-	-	PUNCT
ajfa-6447	292	196	generating	generate	VERB
ajfa-6447	292	197	activity	activity	NOUN
ajfa-6447	292	198	,	,	PUNCT
ajfa-6447	292	199	the	the	DET
ajfa-6447	292	200	discretionary	discretionary	NOUN
ajfa-6447	292	201	of	of	ADP
ajfa-6447	292	202	net	net	ADJ
ajfa-6447	292	203	gain	gain	NOUN
ajfa-6447	292	204	on	on	ADP
ajfa-6447	292	205	property	property	NOUN
ajfa-6447	292	206	sales	sale	NOUN
ajfa-6447	292	207	.	.	PUNCT
ajfa-6447	293	1	percentage	percentage	NOUN
ajfa-6447	293	2	of	of	ADP
ajfa-6447	293	3	700	700	NUM
ajfa-6447	293	4	randomly	randomly	ADV
ajfa-6447	293	5	selected	select	VERB
ajfa-6447	293	6	.	.	PUNCT
ajfa-6447	294	1	firm	firm	ADJ
ajfa-6447	294	2	-	-	PUNCT
ajfa-6447	294	3	years	year	NOUN
ajfa-6447	294	4	for	for	ADP
ajfa-6447	294	5	which	which	PRON
ajfa-6447	294	6	the	the	DET
ajfa-6447	294	7	null	null	ADJ
ajfa-6447	294	8	hypothesis	hypothesis	NOUN
ajfa-6447	294	9	of	of	ADP
ajfa-6447	294	10	no	no	DET
ajfa-6447	294	11	earnings	earning	NOUN
ajfa-6447	294	12	management	management	NOUN
ajfa-6447	294	13	is	be	AUX
ajfa-6447	294	14	rejected	reject	VERB
ajfa-6447	294	15	using	use	VERB
ajfa-6447	294	16	a	a	DET
ajfa-6447	294	17	one	one	NUM
ajfa-6447	294	18	-	-	PUNCT
ajfa-6447	294	19	tailed	tail	VERB
ajfa-6447	294	20	test	test	NOUN
ajfa-6447	294	21	alternative	alternative	ADJ
ajfa-6447	294	22	hypothesis	hypothesis	NOUN
ajfa-6447	294	23	income	income	NOUN
ajfa-6447	294	24	increasing	increase	VERB
ajfa-6447	294	25	accruals	accrual	NOUN
ajfa-6447	294	26	income	income	VERB
ajfa-6447	294	27	decreasing	decrease	VERB
ajfa-6447	294	28	accruals	accrual	NOUN
ajfa-6447	294	29	null	null	ADJ
ajfa-6447	294	30	hypothesis	hypothesis	NOUN
ajfa-6447	294	31	earnings	earning	NOUN
ajfa-6447	294	32	management	management	NOUN
ajfa-6447	294	33	0≥	0≥	NOUN
ajfa-6447	294	34	earnings	earning	NOUN
ajfa-6447	294	35	management	management	NOUN
ajfa-6447	294	36	0≤	0≤	NUM
ajfa-6447	294	37	test	test	NOUN
ajfa-6447	294	38	level	level	NOUN
ajfa-6447	294	39	5	5	NUM
ajfa-6447	294	40	%	%	NOUN
ajfa-6447	294	41	1	1	NUM
ajfa-6447	294	42	%	%	NOUN
ajfa-6447	294	43	5	5	NUM
ajfa-6447	294	44	%	%	NOUN
ajfa-6447	294	45	1	1	NUM
ajfa-6447	294	46	%	%	NOUN
ajfa-6447	294	47	the	the	DET
ajfa-6447	294	48	discretionary	discretionary	ADJ
ajfa-6447	294	49	accruals	accrual	NOUN
ajfa-6447	294	50	of	of	ADP
ajfa-6447	294	51	the	the	DET
ajfa-6447	294	52	jones	jones	PROPN
ajfa-6447	294	53	model	model	PROPN
ajfa-6447	294	54	5.15	5.15	NUM
ajfa-6447	294	55	%	%	NOUN
ajfa-6447	294	56	1.26	1.26	NUM
ajfa-6447	294	57	%	%	NOUN
ajfa-6447	294	58	5.28	5.28	NUM
ajfa-6447	294	59	%	%	NOUN
ajfa-6447	294	60	1.58	1.58	NUM
ajfa-6447	294	61	%	%	NOUN
ajfa-6447	294	62	the	the	DET
ajfa-6447	294	63	discretionary	discretionary	ADJ
ajfa-6447	294	64	accruals	accrual	NOUN
ajfa-6447	294	65	of	of	ADP
ajfa-6447	294	66	the	the	DET
ajfa-6447	294	67	modified	modify	VERB
ajfa-6447	294	68	jones	jones	PROPN
ajfa-6447	294	69	model	model	PROPN
ajfa-6447	294	70	5.26	5.26	NUM
ajfa-6447	294	71	%	%	NOUN
ajfa-6447	294	72	1.37	1.37	NUM
ajfa-6447	294	73	%	%	NOUN
ajfa-6447	294	74	5.59	5.59	NUM
ajfa-6447	294	75	%	%	NOUN
ajfa-6447	294	76	1.76	1.76	NUM
ajfa-6447	294	77	%	%	NOUN
ajfa-6447	294	78	the	the	DET
ajfa-6447	294	79	discretionary	discretionary	NOUN
ajfa-6447	294	80	of	of	ADP
ajfa-6447	294	81	bad	bad	ADJ
ajfa-6447	294	82	debt	debt	NOUN
ajfa-6447	294	83	4.18	4.18	NUM
ajfa-6447	294	84	%	%	NOUN
ajfa-6447	294	85	0.58	0.58	NUM
ajfa-6447	294	86	%	%	NOUN
ajfa-6447	294	87	4.15	4.15	NUM
ajfa-6447	294	88	%	%	NOUN
ajfa-6447	294	89	0.85	0.85	NUM
ajfa-6447	294	90	%	%	NOUN
ajfa-6447	294	91	the	the	DET
ajfa-6447	294	92	discretionary	discretionary	NOUN
ajfa-6447	294	93	of	of	ADP
ajfa-6447	294	94	working	work	VERB
ajfa-6447	294	95	capital	capital	NOUN
ajfa-6447	294	96	5.17	5.17	NUM
ajfa-6447	294	97	%	%	NOUN
ajfa-6447	294	98	1.35	1.35	NUM
ajfa-6447	294	99	%	%	NOUN
ajfa-6447	294	100	5.33	5.33	NUM
ajfa-6447	294	101	%	%	NOUN
ajfa-6447	294	102	1.85	1.85	NUM
ajfa-6447	294	103	%	%	NOUN
ajfa-6447	294	104	the	the	DET
ajfa-6447	294	105	discretionary	discretionary	NOUN
ajfa-6447	294	106	of	of	ADP
ajfa-6447	294	107	non	non	ADJ
ajfa-6447	294	108	-	-	ADJ
ajfa-6447	294	109	operating	operating	ADJ
ajfa-6447	294	110	or	or	CCONJ
ajfa-6447	294	111	non	non	ADJ
ajfa-6447	294	112	-	-	ADJ
ajfa-6447	294	113	revenue	revenue	NOUN
ajfa-6447	294	114	-	-	PUNCT
ajfa-6447	294	115	generating	generate	VERB
ajfa-6447	294	116	activity	activity	NOUN
ajfa-6447	294	117	4.27	4.27	NUM
ajfa-6447	294	118	%	%	NOUN
ajfa-6447	294	119	0.62	0.62	NUM
ajfa-6447	294	120	%	%	NOUN
ajfa-6447	294	121	4.25	4.25	NUM
ajfa-6447	294	122	%	%	NOUN
ajfa-6447	294	123	0.77	0.77	NUM
ajfa-6447	294	124	%	%	NOUN
ajfa-6447	294	125	the	the	DET
ajfa-6447	294	126	discretionary	discretionary	NOUN
ajfa-6447	294	127	of	of	ADP
ajfa-6447	294	128	net	net	ADJ
ajfa-6447	294	129	gain	gain	NOUN
ajfa-6447	294	130	on	on	ADP
ajfa-6447	294	131	property	property	NOUN
ajfa-6447	294	132	sales	sale	NOUN
ajfa-6447	294	133	4.39	4.39	NUM
ajfa-6447	294	134	%	%	NOUN
ajfa-6447	294	135	0.75	0.75	NUM
ajfa-6447	294	136	%	%	NOUN
ajfa-6447	294	137	4.05	4.05	NUM
ajfa-6447	294	138	%	%	NOUN
ajfa-6447	294	139	0.68	0.68	NUM
ajfa-6447	294	140	%	%	NOUN
ajfa-6447	294	141	simulations	simulation	NOUN
ajfa-6447	294	142	for	for	ADP
ajfa-6447	294	143	each	each	DET
ajfa-6447	294	144	abnormal	abnormal	ADJ
ajfa-6447	294	145	accrual	accrual	ADJ
ajfa-6447	294	146	model	model	NOUN
ajfa-6447	294	147	are	be	AUX
ajfa-6447	294	148	performed	perform	VERB
ajfa-6447	294	149	using	use	VERB
ajfa-6447	294	150	100	100	NUM
ajfa-6447	294	151	random	random	ADJ
ajfa-6447	294	152	samples	sample	NOUN
ajfa-6447	294	153	of	of	ADP
ajfa-6447	294	154	25	25	NUM
ajfa-6447	294	155	firms	firm	NOUN
ajfa-6447	294	156	in	in	ADP
ajfa-6447	294	157	each	each	PRON
ajfa-6447	294	158	of	of	ADP
ajfa-6447	294	159	the	the	DET
ajfa-6447	294	160	seven	seven	NUM
ajfa-6447	294	161	sample	sample	NOUN
ajfa-6447	294	162	years	year	NOUN
ajfa-6447	294	163	(	(	PUNCT
ajfa-6447	294	164	2005	2005	NUM
ajfa-6447	294	165	-	-	SYM
ajfa-6447	294	166	2011	2011	NUM
ajfa-6447	294	167	)	)	PUNCT
ajfa-6447	294	168	,	,	PUNCT
ajfa-6447	294	169	resulting	result	VERB
ajfa-6447	294	170	in	in	ADP
ajfa-6447	294	171	a	a	DET
ajfa-6447	294	172	total	total	NOUN
ajfa-6447	294	173	of	of	ADP
ajfa-6447	294	174	700	700	NUM
ajfa-6447	294	175	simulations	simulation	NOUN
ajfa-6447	294	176	per	per	ADP
ajfa-6447	294	177	model	model	NOUN
ajfa-6447	294	178	.	.	PUNCT
ajfa-6447	295	1	*	*	PUNCT
ajfa-6447	295	2	significantly	significantly	ADV
ajfa-6447	295	3	different	different	ADJ
ajfa-6447	295	4	from	from	ADP
ajfa-6447	295	5	the	the	DET
ajfa-6447	295	6	specified	specify	VERB
ajfa-6447	295	7	test	test	NOUN
ajfa-6447	295	8	level	level	NOUN
ajfa-6447	295	9	at	at	ADP
ajfa-6447	295	10	the	the	DET
ajfa-6447	295	11	5	5	NUM
ajfa-6447	295	12	percent	percent	NOUN
ajfa-6447	295	13	level	level	NOUN
ajfa-6447	295	14	.	.	PUNCT
ajfa-6447	296	1	*	*	PUNCT
ajfa-6447	296	2	*	*	PUNCT
ajfa-6447	296	3	significantly	significantly	ADV
ajfa-6447	296	4	different	different	ADJ
ajfa-6447	296	5	from	from	ADP
ajfa-6447	296	6	the	the	DET
ajfa-6447	296	7	specified	specify	VERB
ajfa-6447	296	8	test	test	NOUN
ajfa-6447	296	9	level	level	NOUN
ajfa-6447	296	10	at	at	ADP
ajfa-6447	296	11	the	the	DET
ajfa-6447	296	12	1	1	NUM
ajfa-6447	296	13	percent	percent	NOUN
ajfa-6447	296	14	level	level	NOUN