id	sid	tid	token	lemma	pos
ajfa-6693	1	1	microsoft	microsoft	PROPN
ajfa-6693	1	2	word	word	NOUN
ajfa-6693	1	3	6693	6693	NUM
ajfa-6693	1	4	-	-	SYM
ajfa-6693	1	5	23783	23783	NUM
ajfa-6693	1	6	-	-	PUNCT
ajfa-6693	1	7	1	1	NUM
ajfa-6693	1	8	-	-	PUNCT
ajfa-6693	1	9	rv	rv	NOUN
ajfa-6693	1	10	-	-	PUNCT
ajfa-6693	1	11	writer2	writer2	VERB
ajfa-6693	1	12	-	-	ADJ
ajfa-6693	1	13	new	new	ADJ
ajfa-6693	1	14	asian	asian	ADJ
ajfa-6693	1	15	journal	journal	NOUN
ajfa-6693	1	16	of	of	ADP
ajfa-6693	1	17	finance	finance	PROPN
ajfa-6693	1	18	&	&	CCONJ
ajfa-6693	1	19	accounting	accounting	PROPN
ajfa-6693	1	20	issn	issn	PROPN
ajfa-6693	1	21	1946	1946	NUM
ajfa-6693	1	22	-	-	PUNCT
ajfa-6693	1	23	052x	052x	PROPN
ajfa-6693	1	24	2014	2014	NUM
ajfa-6693	1	25	,	,	PUNCT
ajfa-6693	1	26	vol	vol	NOUN
ajfa-6693	1	27	.	.	PROPN
ajfa-6693	1	28	6	6	NUM
ajfa-6693	1	29	,	,	PUNCT
ajfa-6693	1	30	no	no	INTJ
ajfa-6693	1	31	.	.	NOUN
ajfa-6693	1	32	2	2	NUM
ajfa-6693	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	1	34	422	422	NUM
ajfa-6693	1	35	determinants	determinant	NOUN
ajfa-6693	1	36	of	of	ADP
ajfa-6693	1	37	disclosure	disclosure	NOUN
ajfa-6693	1	38	quality	quality	NOUN
ajfa-6693	1	39	:	:	PUNCT
ajfa-6693	1	40	empirical	empirical	ADJ
ajfa-6693	1	41	evidence	evidence	NOUN
ajfa-6693	1	42	from	from	ADP
ajfa-6693	1	43	iran	iran	PROPN
ajfa-6693	1	44	nasrollahtakhtaei1	nasrollahtakhtaei1	PROPN
ajfa-6693	1	45	accounting	accounting	PROPN
ajfa-6693	1	46	department	department	PROPN
ajfa-6693	1	47	,	,	PUNCT
ajfa-6693	1	48	islamic	islamic	PROPN
ajfa-6693	1	49	azad	azad	PROPN
ajfa-6693	1	50	university	university	PROPN
ajfa-6693	1	51	,	,	PUNCT
ajfa-6693	1	52	dezful	dezful	ADJ
ajfa-6693	1	53	branch	branch	NOUN
ajfa-6693	1	54	,	,	PUNCT
ajfa-6693	1	55	dezful	dezful	ADJ
ajfa-6693	1	56	,	,	PUNCT
ajfa-6693	1	57	iran	iran	PROPN
ajfa-6693	1	58	e	e	NOUN
ajfa-6693	1	59	-	-	NOUN
ajfa-6693	1	60	mail	mail	NOUN
ajfa-6693	1	61	:	:	PUNCT
ajfa-6693	1	62	nasrollah_takhtaei@yahoo.com	nasrollah_takhtaei@yahoo.com	X
ajfa-6693	1	63	zahra	zahra	PROPN
ajfa-6693	1	64	mousavi	mousavi	PROPN
ajfa-6693	1	65	accounting	accounting	PROPN
ajfa-6693	1	66	department	department	PROPN
ajfa-6693	1	67	,	,	PUNCT
ajfa-6693	1	68	islamic	islamic	PROPN
ajfa-6693	1	69	azad	azad	PROPN
ajfa-6693	1	70	university	university	PROPN
ajfa-6693	1	71	,	,	PUNCT
ajfa-6693	1	72	andimeshk	andimeshk	NOUN
ajfa-6693	1	73	branch	branch	NOUN
ajfa-6693	1	74	,	,	PUNCT
ajfa-6693	1	75	andimeshk	andimeshk	PROPN
ajfa-6693	1	76	,	,	PUNCT
ajfa-6693	1	77	iran	iran	PROPN
ajfa-6693	1	78	e	e	NOUN
ajfa-6693	1	79	-	-	NOUN
ajfa-6693	1	80	mail	mail	NOUN
ajfa-6693	1	81	:	:	PUNCT
ajfa-6693	1	82	zmousavi62@gmail.com	zmousavi62@gmail.com	PROPN
ajfa-6693	1	83	mohammad	mohammad	PROPN
ajfa-6693	1	84	tamimi	tamimi	PROPN
ajfa-6693	1	85	assistant	assistant	PROPN
ajfa-6693	1	86	professor	professor	PROPN
ajfa-6693	1	87	,	,	PUNCT
ajfa-6693	1	88	accounting	accounting	PROPN
ajfa-6693	1	89	department	department	PROPN
ajfa-6693	1	90	islamic	islamic	PROPN
ajfa-6693	1	91	azad	azad	PROPN
ajfa-6693	1	92	university	university	PROPN
ajfa-6693	1	93	,	,	PUNCT
ajfa-6693	1	94	dezful	dezful	ADJ
ajfa-6693	1	95	branch	branch	NOUN
ajfa-6693	1	96	,	,	PUNCT
ajfa-6693	1	97	dezful	dezful	ADJ
ajfa-6693	1	98	,	,	PUNCT
ajfa-6693	1	99	iran	iran	PROPN
ajfa-6693	1	100	e	e	NOUN
ajfa-6693	1	101	-	-	NOUN
ajfa-6693	1	102	mail	mail	NOUN
ajfa-6693	1	103	:	:	PUNCT
ajfa-6693	1	104	tamimi.mohammad@gmail.com	tamimi.mohammad@gmail.com	X
ajfa-6693	1	105	iman	iman	NOUN
ajfa-6693	1	106	farahbakhsh	farahbakhsh	NOUN
ajfa-6693	1	107	accounting	accounting	PROPN
ajfa-6693	1	108	department	department	PROPN
ajfa-6693	1	109	,	,	PUNCT
ajfa-6693	1	110	islamic	islamic	PROPN
ajfa-6693	1	111	azad	azad	PROPN
ajfa-6693	1	112	university	university	PROPN
ajfa-6693	1	113	,	,	PUNCT
ajfa-6693	1	114	dezful	dezful	ADJ
ajfa-6693	1	115	branch	branch	NOUN
ajfa-6693	1	116	,	,	PUNCT
ajfa-6693	1	117	dezful	dezful	ADJ
ajfa-6693	1	118	,	,	PUNCT
ajfa-6693	1	119	iran	iran	PROPN
ajfa-6693	1	120	e	e	NOUN
ajfa-6693	1	121	-	-	NOUN
ajfa-6693	1	122	mail	mail	NOUN
ajfa-6693	1	123	:	:	PUNCT
ajfa-6693	1	124	if9087@yahoo.com	if9087@yahoo.com	PROPN
ajfa-6693	1	125	received	receive	VERB
ajfa-6693	1	126	:	:	PUNCT
ajfa-6693	1	127	oct	oct	PROPN
ajfa-6693	1	128	.	.	PROPN
ajfa-6693	1	129	2	2	NUM
ajfa-6693	1	130	,	,	PUNCT
ajfa-6693	1	131	2014	2014	NUM
ajfa-6693	1	132	accepted	accept	VERB
ajfa-6693	1	133	:	:	PUNCT
ajfa-6693	1	134	nov	nov	PROPN
ajfa-6693	1	135	.	.	PROPN
ajfa-6693	1	136	4	4	NUM
ajfa-6693	1	137	,	,	PUNCT
ajfa-6693	1	138	2014	2014	NUM
ajfa-6693	1	139	published	publish	VERB
ajfa-6693	1	140	:	:	PUNCT
ajfa-6693	1	141	november	november	PROPN
ajfa-6693	1	142	4	4	NUM
ajfa-6693	1	143	,	,	PUNCT
ajfa-6693	1	144	2014	2014	NUM
ajfa-6693	1	145	doi:10.5296	doi:10.5296	NOUN
ajfa-6693	1	146	/	/	SYM
ajfa-6693	1	147	ajfa.v6i2.6693	ajfa.v6i2.6693	NUM
ajfa-6693	1	148	url	url	NOUN
ajfa-6693	1	149	:	:	PUNCT
ajfa-6693	1	150	http://dx.doi.org/10.5296/ajfa.v6i2.6693	http://dx.doi.org/10.5296/ajfa.v6i2.6693	X
ajfa-6693	1	151	abstract	abstract	ADJ
ajfa-6693	1	152	in	in	ADP
ajfa-6693	1	153	this	this	DET
ajfa-6693	1	154	study	study	NOUN
ajfa-6693	1	155	,	,	PUNCT
ajfa-6693	1	156	we	we	PRON
ajfa-6693	1	157	investigate	investigate	VERB
ajfa-6693	1	158	whether	whether	SCONJ
ajfa-6693	1	159	quick	quick	ADJ
ajfa-6693	1	160	assets	asset	NOUN
ajfa-6693	1	161	ratio	ratio	NOUN
ajfa-6693	1	162	,	,	PUNCT
ajfa-6693	1	163	current	current	ADJ
ajfa-6693	1	164	assets	asset	NOUN
ajfa-6693	1	165	ratio	ratio	NOUN
ajfa-6693	1	166	,	,	PUNCT
ajfa-6693	1	167	roe	roe	NOUN
ajfa-6693	1	168	,	,	PUNCT
ajfa-6693	1	169	roa	roa	PROPN
ajfa-6693	1	170	,	,	PUNCT
ajfa-6693	1	171	and	and	CCONJ
ajfa-6693	1	172	financial	financial	ADJ
ajfa-6693	1	173	leverage	leverage	NOUN
ajfa-6693	1	174	ratioas	ratioas	PROPN
ajfa-6693	1	175	information	information	NOUN
ajfa-6693	1	176	disclosure	disclosure	NOUN
ajfa-6693	1	177	quality	quality	NOUN
ajfa-6693	1	178	determinants	determinant	NOUN
ajfa-6693	1	179	are	be	AUX
ajfa-6693	1	180	related	relate	VERB
ajfa-6693	1	181	to	to	ADP
ajfa-6693	1	182	information	information	NOUN
ajfa-6693	1	183	disclosure	disclosure	NOUN
ajfa-6693	1	184	quality	quality	NOUN
ajfa-6693	1	185	.	.	PUNCT
ajfa-6693	2	1	based	base	VERB
ajfa-6693	2	2	on	on	ADP
ajfa-6693	2	3	240	240	NUM
ajfa-6693	2	4	iranian	iranian	ADJ
ajfa-6693	2	5	firm	firm	ADJ
ajfa-6693	2	6	-	-	PUNCT
ajfa-6693	2	7	year	year	NOUN
ajfa-6693	2	8	observations	observation	NOUN
ajfa-6693	2	9	over	over	ADP
ajfa-6693	2	10	the	the	DET
ajfa-6693	2	11	period	period	NOUN
ajfa-6693	2	12	1	1	NUM
ajfa-6693	2	13	.	.	PUNCT
ajfa-6693	3	1	correspondence	correspondence	NOUN
ajfa-6693	3	2	author	author	NOUN
ajfa-6693	3	3	:	:	PUNCT
ajfa-6693	3	4	department	department	NOUN
ajfa-6693	3	5	of	of	ADP
ajfa-6693	3	6	accounting	accounting	PROPN
ajfa-6693	3	7	,	,	PUNCT
ajfa-6693	3	8	islamic	islamic	PROPN
ajfa-6693	3	9	azad	azad	PROPN
ajfa-6693	3	10	university	university	PROPN
ajfa-6693	3	11	,	,	PUNCT
ajfa-6693	3	12	dezful	dezful	ADJ
ajfa-6693	3	13	branch	branch	NOUN
ajfa-6693	3	14	,	,	PUNCT
ajfa-6693	3	15	dezful	dezful	ADJ
ajfa-6693	3	16	,	,	PUNCT
ajfa-6693	3	17	iran	iran	PROPN
ajfa-6693	3	18	asian	asian	PROPN
ajfa-6693	3	19	journal	journal	PROPN
ajfa-6693	3	20	of	of	ADP
ajfa-6693	3	21	finance	finance	PROPN
ajfa-6693	3	22	&	&	CCONJ
ajfa-6693	3	23	accounting	accounting	PROPN
ajfa-6693	3	24	issn	issn	PROPN
ajfa-6693	3	25	1946	1946	NUM
ajfa-6693	3	26	-	-	PUNCT
ajfa-6693	3	27	052x	052x	PROPN
ajfa-6693	3	28	2014	2014	NUM
ajfa-6693	3	29	,	,	PUNCT
ajfa-6693	3	30	vol	vol	NOUN
ajfa-6693	3	31	.	.	PROPN
ajfa-6693	3	32	6	6	NUM
ajfa-6693	3	33	,	,	PUNCT
ajfa-6693	3	34	no	no	INTJ
ajfa-6693	3	35	.	.	NOUN
ajfa-6693	3	36	2	2	NUM
ajfa-6693	3	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	3	38	423	423	NUM
ajfa-6693	3	39	from	from	ADP
ajfa-6693	3	40	2006	2006	NUM
ajfa-6693	3	41	to	to	ADP
ajfa-6693	3	42	2008	2008	NUM
ajfa-6693	3	43	,	,	PUNCT
ajfa-6693	3	44	we	we	PRON
ajfa-6693	3	45	find	find	VERB
ajfa-6693	3	46	that	that	SCONJ
ajfa-6693	3	47	quick	quick	ADJ
ajfa-6693	3	48	assets	asset	NOUN
ajfa-6693	3	49	ratio	ratio	NOUN
ajfa-6693	3	50	is	be	AUX
ajfa-6693	3	51	negatively	negatively	ADV
ajfa-6693	3	52	and	and	CCONJ
ajfa-6693	3	53	significantly	significantly	ADV
ajfa-6693	3	54	associated	associate	VERB
ajfa-6693	3	55	with	with	ADP
ajfa-6693	3	56	information	information	NOUN
ajfa-6693	3	57	disclosure	disclosure	NOUN
ajfa-6693	3	58	quality	quality	NOUN
ajfa-6693	3	59	,	,	PUNCT
ajfa-6693	3	60	however	however	ADV
ajfa-6693	3	61	current	current	ADJ
ajfa-6693	3	62	assets	asset	NOUN
ajfa-6693	3	63	ratio	ratio	NOUN
ajfa-6693	3	64	,	,	PUNCT
ajfa-6693	3	65	return	return	VERB
ajfa-6693	3	66	on	on	ADP
ajfa-6693	3	67	equity	equity	NOUN
ajfa-6693	3	68	(	(	PUNCT
ajfa-6693	3	69	roe	roe	PROPN
ajfa-6693	3	70	)	)	PUNCT
ajfa-6693	3	71	,	,	PUNCT
ajfa-6693	3	72	return	return	VERB
ajfa-6693	3	73	on	on	ADP
ajfa-6693	3	74	assets	asset	NOUN
ajfa-6693	3	75	(	(	PUNCT
ajfa-6693	3	76	roa	roa	NOUN
ajfa-6693	3	77	)	)	PUNCT
ajfa-6693	3	78	,	,	PUNCT
ajfa-6693	3	79	and	and	CCONJ
ajfa-6693	3	80	financial	financial	ADJ
ajfa-6693	3	81	leverage	leverage	NOUN
ajfa-6693	3	82	ratio	ratio	NOUN
ajfa-6693	3	83	are	be	AUX
ajfa-6693	3	84	positively	positively	ADV
ajfa-6693	3	85	and	and	CCONJ
ajfa-6693	3	86	significantly	significantly	ADV
ajfa-6693	3	87	associated	associate	VERB
ajfa-6693	3	88	with	with	ADP
ajfa-6693	3	89	disclosure	disclosure	NOUN
ajfa-6693	3	90	quality	quality	NOUN
ajfa-6693	3	91	.	.	PUNCT
ajfa-6693	4	1	keywords	keyword	NOUN
ajfa-6693	4	2	:	:	PUNCT
ajfa-6693	4	3	information	information	NOUN
ajfa-6693	4	4	disclosure	disclosure	NOUN
ajfa-6693	4	5	quality	quality	NOUN
ajfa-6693	4	6	,	,	PUNCT
ajfa-6693	4	7	quick	quick	ADJ
ajfa-6693	4	8	assets	asset	NOUN
ajfa-6693	4	9	ratio	ratio	NOUN
ajfa-6693	4	10	,	,	PUNCT
ajfa-6693	4	11	current	current	ADJ
ajfa-6693	4	12	assets	asset	NOUN
ajfa-6693	4	13	ratio	ratio	NOUN
ajfa-6693	4	14	,	,	PUNCT
ajfa-6693	4	15	roe	roe	PROPN
ajfa-6693	4	16	,	,	PUNCT
ajfa-6693	4	17	roa	roa	PROPN
ajfa-6693	4	18	,	,	PUNCT
ajfa-6693	4	19	financial	financial	ADJ
ajfa-6693	4	20	leverage	leverage	NOUN
ajfa-6693	4	21	asian	asian	ADJ
ajfa-6693	4	22	journal	journal	NOUN
ajfa-6693	4	23	of	of	ADP
ajfa-6693	4	24	finance	finance	PROPN
ajfa-6693	4	25	&	&	CCONJ
ajfa-6693	4	26	accounting	accounting	PROPN
ajfa-6693	4	27	issn	issn	PROPN
ajfa-6693	4	28	1946	1946	NUM
ajfa-6693	4	29	-	-	PUNCT
ajfa-6693	4	30	052x	052x	PROPN
ajfa-6693	4	31	2014	2014	NUM
ajfa-6693	4	32	,	,	PUNCT
ajfa-6693	4	33	vol	vol	NOUN
ajfa-6693	4	34	.	.	PROPN
ajfa-6693	5	1	6	6	NUM
ajfa-6693	5	2	,	,	PUNCT
ajfa-6693	5	3	no	no	INTJ
ajfa-6693	5	4	.	.	NOUN
ajfa-6693	5	5	2	2	NUM
ajfa-6693	5	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	5	7	424	424	NUM
ajfa-6693	5	8	1	1	NUM
ajfa-6693	5	9	.	.	PUNCT
ajfa-6693	5	10	introduction	introduction	NOUN
ajfa-6693	5	11	after	after	ADP
ajfa-6693	5	12	financial	financial	ADJ
ajfa-6693	5	13	scandals	scandal	NOUN
ajfa-6693	5	14	of	of	ADP
ajfa-6693	5	15	some	some	DET
ajfa-6693	5	16	reputation	reputation	NOUN
ajfa-6693	5	17	,	,	PUNCT
ajfa-6693	5	18	huge	huge	ADJ
ajfa-6693	5	19	corporations	corporation	NOUN
ajfa-6693	5	20	such	such	ADJ
ajfa-6693	5	21	as	as	ADP
ajfa-6693	5	22	enron	enron	PROPN
ajfa-6693	5	23	and	and	CCONJ
ajfa-6693	5	24	worldcom	worldcom	PROPN
ajfa-6693	5	25	that	that	PRON
ajfa-6693	5	26	was	be	AUX
ajfa-6693	5	27	followed	follow	VERB
ajfa-6693	5	28	decrease	decrease	NOUN
ajfa-6693	5	29	in	in	ADP
ajfa-6693	5	30	common	common	ADJ
ajfa-6693	5	31	confidence	confidence	NOUN
ajfa-6693	5	32	in	in	ADP
ajfa-6693	5	33	relation	relation	NOUN
ajfa-6693	5	34	to	to	ADP
ajfa-6693	5	35	the	the	DET
ajfa-6693	5	36	information	information	NOUN
ajfa-6693	5	37	and	and	CCONJ
ajfa-6693	5	38	reports	report	NOUN
ajfa-6693	5	39	issued	issue	VERB
ajfa-6693	5	40	by	by	ADP
ajfa-6693	5	41	these	these	DET
ajfa-6693	5	42	corporations	corporation	NOUN
ajfa-6693	5	43	,	,	PUNCT
ajfa-6693	5	44	the	the	DET
ajfa-6693	5	45	more	more	ADV
ajfa-6693	5	46	quality	quality	NOUN
ajfa-6693	5	47	and	and	CCONJ
ajfa-6693	5	48	more	more	ADJ
ajfa-6693	5	49	information	information	NOUN
ajfa-6693	5	50	was	be	AUX
ajfa-6693	5	51	needed	need	VERB
ajfa-6693	5	52	and	and	CCONJ
ajfa-6693	5	53	has	have	AUX
ajfa-6693	5	54	been	be	AUX
ajfa-6693	5	55	resulted	result	VERB
ajfa-6693	5	56	in	in	ADP
ajfa-6693	5	57	more	more	ADJ
ajfa-6693	5	58	demand	demand	NOUN
ajfa-6693	5	59	regarding	regard	VERB
ajfa-6693	5	60	more	more	ADJ
ajfa-6693	5	61	transparency	transparency	NOUN
ajfa-6693	5	62	,	,	PUNCT
ajfa-6693	5	63	informativeness	informativeness	NOUN
ajfa-6693	5	64	and	and	CCONJ
ajfa-6693	5	65	reporting	reporting	NOUN
ajfa-6693	5	66	concerning	concern	VERB
ajfa-6693	5	67	corporations(mashayekhi	corporations(mashayekhi	PROPN
ajfa-6693	5	68	,	,	PUNCT
ajfa-6693	5	69	2007	2007	NUM
ajfa-6693	5	70	)	)	PUNCT
ajfa-6693	5	71	.	.	PUNCT
ajfa-6693	6	1	more	more	ADJ
ajfa-6693	6	2	disclosure	disclosure	NOUN
ajfa-6693	6	3	and	and	CCONJ
ajfa-6693	6	4	transparency	transparency	NOUN
ajfa-6693	6	5	will	will	AUX
ajfa-6693	6	6	result	result	VERB
ajfa-6693	6	7	in	in	ADP
ajfa-6693	6	8	long	long	ADV
ajfa-6693	6	9	-	-	PUNCT
ajfa-6693	6	10	run	run	VERB
ajfa-6693	6	11	investments	investment	NOUN
ajfa-6693	6	12	in	in	ADP
ajfa-6693	6	13	behave	behave	NOUN
ajfa-6693	6	14	of	of	ADP
ajfa-6693	6	15	investors	investor	NOUN
ajfa-6693	6	16	,	,	PUNCT
ajfa-6693	6	17	more	more	ADV
ajfa-6693	6	18	easily	easily	ADV
ajfa-6693	6	19	accessible	accessible	ADJ
ajfa-6693	6	20	to	to	ADP
ajfa-6693	6	21	new	new	ADJ
ajfa-6693	6	22	capital	capital	NOUN
ajfa-6693	6	23	,	,	PUNCT
ajfa-6693	6	24	the	the	DET
ajfa-6693	6	25	least	least	ADJ
ajfa-6693	6	26	finance	finance	NOUN
ajfa-6693	6	27	cost	cost	NOUN
ajfa-6693	6	28	,	,	PUNCT
ajfa-6693	6	29	more	more	ADV
ajfa-6693	6	30	responsible	responsible	ADJ
ajfa-6693	6	31	and	and	CCONJ
ajfa-6693	6	32	effective	effective	ADJ
ajfa-6693	6	33	management	management	NOUN
ajfa-6693	6	34	and	and	CCONJ
ajfa-6693	6	35	finally	finally	ADV
ajfa-6693	6	36	stocks	stock	VERB
ajfa-6693	6	37	higher	high	ADJ
ajfa-6693	6	38	price	price	NOUN
ajfa-6693	6	39	and	and	CCONJ
ajfa-6693	6	40	considerable	considerable	ADJ
ajfa-6693	6	41	interests	interest	NOUN
ajfa-6693	6	42	of	of	ADP
ajfa-6693	6	43	shareholders(bushman	shareholders(bushman	PROPN
ajfa-6693	6	44	&	&	CCONJ
ajfa-6693	6	45	smith	smith	PROPN
ajfa-6693	6	46	,	,	PUNCT
ajfa-6693	6	47	2001	2001	NUM
ajfa-6693	6	48	)	)	PUNCT
ajfa-6693	6	49	.	.	PUNCT
ajfa-6693	7	1	research	research	NOUN
ajfa-6693	7	2	shows	show	VERB
ajfa-6693	7	3	that	that	SCONJ
ajfa-6693	7	4	corporation	corporation	NOUN
ajfa-6693	7	5	financial	financial	ADJ
ajfa-6693	7	6	characteristics	characteristic	NOUN
ajfa-6693	7	7	can	can	AUX
ajfa-6693	7	8	affect	affect	VERB
ajfa-6693	7	9	their	their	PRON
ajfa-6693	7	10	information	information	NOUN
ajfa-6693	7	11	disclosure	disclosure	NOUN
ajfa-6693	7	12	quality	quality	NOUN
ajfa-6693	7	13	.	.	PUNCT
ajfa-6693	8	1	therefore	therefore	ADV
ajfa-6693	8	2	,	,	PUNCT
ajfa-6693	8	3	this	this	DET
ajfa-6693	8	4	study	study	NOUN
ajfa-6693	8	5	aims	aim	VERB
ajfa-6693	8	6	to	to	PART
ajfa-6693	8	7	examine	examine	VERB
ajfa-6693	8	8	information	information	NOUN
ajfa-6693	8	9	disclosure	disclosure	NOUN
ajfa-6693	8	10	quality	quality	NOUN
ajfa-6693	8	11	effect	effect	NOUN
ajfa-6693	8	12	on	on	ADP
ajfa-6693	8	13	corporation	corporation	NOUN
ajfa-6693	8	14	's	's	PART
ajfa-6693	8	15	performance	performance	NOUN
ajfa-6693	8	16	and	and	CCONJ
ajfa-6693	8	17	capital	capital	NOUN
ajfa-6693	8	18	structure	structure	NOUN
ajfa-6693	8	19	.	.	PUNCT
ajfa-6693	9	1	so	so	ADV
ajfa-6693	9	2	,	,	PUNCT
ajfa-6693	9	3	path	path	NOUN
ajfa-6693	9	4	and	and	CCONJ
ajfa-6693	9	5	level	level	NOUN
ajfa-6693	9	6	of	of	ADP
ajfa-6693	9	7	this	this	DET
ajfa-6693	9	8	effect	effect	NOUN
ajfa-6693	9	9	is	be	AUX
ajfa-6693	9	10	determined	determine	VERB
ajfa-6693	9	11	using	use	VERB
ajfa-6693	9	12	correlation	correlation	NOUN
ajfa-6693	9	13	test	test	NOUN
ajfa-6693	9	14	,	,	PUNCT
ajfa-6693	9	15	linear	linear	ADJ
ajfa-6693	9	16	regression	regression	NOUN
ajfa-6693	9	17	,	,	PUNCT
ajfa-6693	9	18	and	and	CCONJ
ajfa-6693	9	19	hence	hence	ADV
ajfa-6693	9	20	coefficients	coefficient	NOUN
ajfa-6693	9	21	significance	significance	NOUN
ajfa-6693	9	22	is	be	AUX
ajfa-6693	9	23	tested.in	tested.in	PRON
ajfa-6693	9	24	this	this	DET
ajfa-6693	9	25	regard	regard	NOUN
ajfa-6693	9	26	,	,	PUNCT
ajfa-6693	9	27	theory	theory	NOUN
ajfa-6693	9	28	fundamentals	fundamental	NOUN
ajfa-6693	9	29	,	,	PUNCT
ajfa-6693	9	30	literature	literature	NOUN
ajfa-6693	9	31	review	review	NOUN
ajfa-6693	9	32	including	include	VERB
ajfa-6693	9	33	theory	theory	NOUN
ajfa-6693	9	34	fundamentals	fundamental	NOUN
ajfa-6693	9	35	definitions	definition	NOUN
ajfa-6693	9	36	,	,	PUNCT
ajfa-6693	9	37	viewpoint	viewpoint	NOUN
ajfa-6693	9	38	and	and	CCONJ
ajfa-6693	9	39	hypotheses	hypothesis	NOUN
ajfa-6693	9	40	relating	relate	VERB
ajfa-6693	9	41	to	to	ADP
ajfa-6693	9	42	the	the	DET
ajfa-6693	9	43	subject	subject	NOUN
ajfa-6693	9	44	and	and	CCONJ
ajfa-6693	9	45	research	research	NOUN
ajfa-6693	9	46	experiment	experiment	NOUN
ajfa-6693	9	47	background	background	NOUN
ajfa-6693	9	48	,	,	PUNCT
ajfa-6693	9	49	and	and	CCONJ
ajfa-6693	9	50	the	the	DET
ajfa-6693	9	51	results	result	NOUN
ajfa-6693	9	52	of	of	ADP
ajfa-6693	9	53	various	various	ADJ
ajfa-6693	9	54	researchers	researcher	NOUN
ajfa-6693	9	55	are	be	AUX
ajfa-6693	9	56	presented	present	VERB
ajfa-6693	9	57	.	.	PUNCT
ajfa-6693	10	1	in	in	ADP
ajfa-6693	10	2	research	research	NOUN
ajfa-6693	10	3	method	method	NOUN
ajfa-6693	10	4	section	section	NOUN
ajfa-6693	10	5	,	,	PUNCT
ajfa-6693	10	6	research	research	NOUN
ajfa-6693	10	7	type	type	NOUN
ajfa-6693	10	8	,	,	PUNCT
ajfa-6693	10	9	variables	variable	NOUN
ajfa-6693	10	10	,	,	PUNCT
ajfa-6693	10	11	population	population	NOUN
ajfa-6693	10	12	,	,	PUNCT
ajfa-6693	10	13	sample	sample	NOUN
ajfa-6693	10	14	selection	selection	NOUN
ajfa-6693	10	15	and	and	CCONJ
ajfa-6693	10	16	method	method	NOUN
ajfa-6693	10	17	used	use	VERB
ajfa-6693	10	18	for	for	ADP
ajfa-6693	10	19	the	the	DET
ajfa-6693	10	20	analysis	analysis	NOUN
ajfa-6693	10	21	are	be	AUX
ajfa-6693	10	22	introduced	introduce	VERB
ajfa-6693	10	23	and	and	CCONJ
ajfa-6693	10	24	in	in	ADP
ajfa-6693	10	25	the	the	DET
ajfa-6693	10	26	following	follow	VERB
ajfa-6693	10	27	section	section	NOUN
ajfa-6693	10	28	will	will	AUX
ajfa-6693	10	29	have	have	VERB
ajfa-6693	10	30	findings	finding	NOUN
ajfa-6693	10	31	.	.	PUNCT
ajfa-6693	11	1	finally	finally	ADV
ajfa-6693	11	2	,	,	PUNCT
ajfa-6693	11	3	the	the	DET
ajfa-6693	11	4	conclusion	conclusion	NOUN
ajfa-6693	11	5	and	and	CCONJ
ajfa-6693	11	6	suggestions	suggestion	NOUN
ajfa-6693	11	7	will	will	AUX
ajfa-6693	11	8	be	be	AUX
ajfa-6693	11	9	presented.according	presented.accorde	VERB
ajfa-6693	11	10	to	to	ADP
ajfa-6693	11	11	theory	theory	NOUN
ajfa-6693	11	12	agency	agency	NOUN
ajfa-6693	11	13	,	,	PUNCT
ajfa-6693	11	14	when	when	SCONJ
ajfa-6693	11	15	corporation	corporation	NOUN
ajfa-6693	11	16	's	's	PART
ajfa-6693	11	17	leverage	leverage	NOUN
ajfa-6693	11	18	level	level	NOUN
ajfa-6693	11	19	is	be	AUX
ajfa-6693	11	20	higher	high	ADJ
ajfa-6693	11	21	,	,	PUNCT
ajfa-6693	11	22	monitoring	monitor	VERB
ajfa-6693	11	23	cost	cost	NOUN
ajfa-6693	11	24	will	will	AUX
ajfa-6693	11	25	be	be	AUX
ajfa-6693	11	26	increased	increase	VERB
ajfa-6693	11	27	.	.	PUNCT
ajfa-6693	12	1	therefore	therefore	ADV
ajfa-6693	12	2	,	,	PUNCT
ajfa-6693	12	3	it	it	PRON
ajfa-6693	12	4	is	be	AUX
ajfa-6693	12	5	expected	expect	VERB
ajfa-6693	12	6	to	to	PART
ajfa-6693	12	7	be	be	AUX
ajfa-6693	12	8	disclosing	disclose	VERB
ajfa-6693	12	9	more	more	ADJ
ajfa-6693	12	10	information	information	NOUN
ajfa-6693	12	11	in	in	ADP
ajfa-6693	12	12	order	order	NOUN
ajfa-6693	12	13	to	to	PART
ajfa-6693	12	14	decrease	decrease	VERB
ajfa-6693	12	15	such	such	DET
ajfa-6693	12	16	a	a	DET
ajfa-6693	12	17	cost	cost	NOUN
ajfa-6693	12	18	.	.	PUNCT
ajfa-6693	13	1	also	also	ADV
ajfa-6693	13	2	,	,	PUNCT
ajfa-6693	13	3	it	it	PRON
ajfa-6693	13	4	is	be	AUX
ajfa-6693	13	5	expected	expect	VERB
ajfa-6693	13	6	to	to	PART
ajfa-6693	13	7	be	be	AUX
ajfa-6693	13	8	positive	positive	ADJ
ajfa-6693	13	9	in	in	ADP
ajfa-6693	13	10	the	the	DET
ajfa-6693	13	11	existence	existence	NOUN
ajfa-6693	13	12	of	of	ADP
ajfa-6693	13	13	such	such	ADJ
ajfa-6693	13	14	relationship.as	relationship.as	NOUN
ajfa-6693	13	15	a	a	DET
ajfa-6693	13	16	rule	rule	NOUN
ajfa-6693	13	17	,	,	PUNCT
ajfa-6693	13	18	it	it	PRON
ajfa-6693	13	19	is	be	AUX
ajfa-6693	13	20	expected	expect	VERB
ajfa-6693	13	21	to	to	PART
ajfa-6693	13	22	be	be	AUX
ajfa-6693	13	23	disclosed	disclose	VERB
ajfa-6693	13	24	more	more	ADJ
ajfa-6693	13	25	information	information	NOUN
ajfa-6693	13	26	in	in	ADP
ajfa-6693	13	27	annual	annual	ADJ
ajfa-6693	13	28	reports	report	NOUN
ajfa-6693	13	29	by	by	ADP
ajfa-6693	13	30	corporations	corporation	NOUN
ajfa-6693	13	31	that	that	PRON
ajfa-6693	13	32	total	total	ADJ
ajfa-6693	13	33	liabilities	liability	NOUN
ajfa-6693	13	34	are	be	AUX
ajfa-6693	13	35	higher	high	ADJ
ajfa-6693	13	36	in	in	ADP
ajfa-6693	13	37	balance	balance	NOUN
ajfa-6693	13	38	sheet(ahmed	sheet(ahmed	PROPN
ajfa-6693	13	39	&	&	CCONJ
ajfa-6693	13	40	nicholls	nicholls	PROPN
ajfa-6693	13	41	,	,	PUNCT
ajfa-6693	13	42	1994	1994	NUM
ajfa-6693	13	43	)	)	PUNCT
ajfa-6693	13	44	.	.	PUNCT
ajfa-6693	14	1	for	for	ADP
ajfa-6693	14	2	instance	instance	NOUN
ajfa-6693	14	3	,	,	PUNCT
ajfa-6693	14	4	a	a	DET
ajfa-6693	14	5	corporation	corporation	NOUN
ajfa-6693	14	6	with	with	ADP
ajfa-6693	14	7	high	high	ADJ
ajfa-6693	14	8	ratio	ratio	NOUN
ajfa-6693	14	9	of	of	ADP
ajfa-6693	14	10	liability	liability	NOUN
ajfa-6693	14	11	to	to	ADP
ajfa-6693	14	12	owners	owner	NOUN
ajfa-6693	14	13	'	'	PART
ajfa-6693	14	14	equity	equity	NOUN
ajfa-6693	14	15	(	(	PUNCT
ajfa-6693	14	16	showing	show	VERB
ajfa-6693	14	17	the	the	DET
ajfa-6693	14	18	corporation	corporation	NOUN
ajfa-6693	14	19	's	's	PART
ajfa-6693	14	20	financial	financial	ADJ
ajfa-6693	14	21	leverage	leverage	NOUN
ajfa-6693	14	22	)	)	PUNCT
ajfa-6693	14	23	,	,	PUNCT
ajfa-6693	14	24	more	more	ADJ
ajfa-6693	14	25	obligations	obligation	NOUN
ajfa-6693	14	26	have	have	VERB
ajfa-6693	14	27	for	for	ADP
ajfa-6693	14	28	the	the	DET
ajfa-6693	14	29	presenting	present	VERB
ajfa-6693	14	30	information	information	NOUN
ajfa-6693	14	31	so	so	SCONJ
ajfa-6693	14	32	that	that	PRON
ajfa-6693	14	33	prepare	prepare	VERB
ajfa-6693	14	34	creditor	creditor	NOUN
ajfa-6693	14	35	's	's	PART
ajfa-6693	14	36	needs	need	NOUN
ajfa-6693	14	37	and	and	CCONJ
ajfa-6693	14	38	therefore	therefore	ADV
ajfa-6693	14	39	may	may	AUX
ajfa-6693	14	40	prepare	prepare	VERB
ajfa-6693	14	41	more	more	ADJ
ajfa-6693	14	42	details	detail	NOUN
ajfa-6693	14	43	in	in	ADP
ajfa-6693	14	44	accounts	account	NOUN
ajfa-6693	14	45	and	and	CCONJ
ajfa-6693	14	46	annual	annual	ADJ
ajfa-6693	14	47	reports	report	NOUN
ajfa-6693	14	48	in	in	ADP
ajfa-6693	14	49	order	order	NOUN
ajfa-6693	14	50	to	to	PART
ajfa-6693	14	51	prepare	prepare	VERB
ajfa-6693	14	52	these	these	DET
ajfa-6693	14	53	needs	need	NOUN
ajfa-6693	14	54	than	than	ADP
ajfa-6693	14	55	corporations	corporation	NOUN
ajfa-6693	14	56	with	with	ADP
ajfa-6693	14	57	low	low	ADJ
ajfa-6693	14	58	high	high	ADJ
ajfa-6693	14	59	ratio	ratio	NOUN
ajfa-6693	14	60	of	of	ADP
ajfa-6693	14	61	liability	liability	NOUN
ajfa-6693	14	62	to	to	ADP
ajfa-6693	14	63	owners	owner	NOUN
ajfa-6693	14	64	'	'	PART
ajfa-6693	14	65	equity(saghafi	equity(saghafi	PROPN
ajfa-6693	14	66	&	&	CCONJ
ajfa-6693	14	67	malekiyan	malekiyan	PROPN
ajfa-6693	14	68	,	,	PUNCT
ajfa-6693	14	69	1997	1997	NUM
ajfa-6693	14	70	)	)	PUNCT
ajfa-6693	14	71	.	.	PUNCT
ajfa-6693	15	1	2	2	X
ajfa-6693	15	2	.	.	X
ajfa-6693	15	3	theoretical	theoretical	ADJ
ajfa-6693	15	4	framework	framework	NOUN
ajfa-6693	15	5	and	and	CCONJ
ajfa-6693	15	6	literature	literature	NOUN
ajfa-6693	15	7	review	review	NOUN
ajfa-6693	15	8	in	in	ADP
ajfa-6693	15	9	protecting	protect	VERB
ajfa-6693	15	10	shareholder	shareholder	NOUN
ajfa-6693	15	11	value	value	NOUN
ajfa-6693	15	12	,	,	PUNCT
ajfa-6693	15	13	agency	agency	NOUN
ajfa-6693	15	14	theory	theory	NOUN
ajfa-6693	15	15	and	and	CCONJ
ajfa-6693	15	16	signalling	signal	VERB
ajfa-6693	15	17	theory	theory	NOUN
ajfa-6693	15	18	assume	assume	VERB
ajfa-6693	15	19	that	that	SCONJ
ajfa-6693	15	20	a	a	DET
ajfa-6693	15	21	complete	complete	ADJ
ajfa-6693	15	22	,	,	PUNCT
ajfa-6693	15	23	accurate	accurate	ADJ
ajfa-6693	15	24	and	and	CCONJ
ajfa-6693	15	25	reliable	reliable	ADJ
ajfa-6693	15	26	disclosure	disclosure	NOUN
ajfa-6693	15	27	should	should	AUX
ajfa-6693	15	28	be	be	AUX
ajfa-6693	15	29	provided	provide	VERB
ajfa-6693	15	30	to	to	PART
ajfa-6693	15	31	reduce	reduce	VERB
ajfa-6693	15	32	information	information	NOUN
ajfa-6693	15	33	asymmetry	asymmetry	NOUN
ajfa-6693	15	34	,	,	PUNCT
ajfa-6693	15	35	solve	solve	NOUN
ajfa-6693	15	36	agency	agency	NOUN
ajfa-6693	15	37	problems	problem	NOUN
ajfa-6693	15	38	and	and	CCONJ
ajfa-6693	15	39	reduce	reduce	VERB
ajfa-6693	15	40	agency	agency	NOUN
ajfa-6693	15	41	cost	cost	NOUN
ajfa-6693	15	42	.	.	PUNCT
ajfa-6693	16	1	from	from	ADP
ajfa-6693	16	2	agency	agency	PROPN
ajfa-6693	16	3	theory	theory	NOUN
ajfa-6693	16	4	perspective	perspective	NOUN
ajfa-6693	16	5	,	,	PUNCT
ajfa-6693	16	6	disclosure	disclosure	NOUN
ajfa-6693	16	7	is	be	AUX
ajfa-6693	16	8	one	one	NUM
ajfa-6693	16	9	of	of	ADP
ajfa-6693	16	10	the	the	DET
ajfa-6693	16	11	monitoring	monitor	VERB
ajfa-6693	16	12	agents	agent	NOUN
ajfa-6693	16	13	that	that	PRON
ajfa-6693	16	14	aims	aim	VERB
ajfa-6693	16	15	to	to	PART
ajfa-6693	16	16	mitigate	mitigate	VERB
ajfa-6693	16	17	the	the	DET
ajfa-6693	16	18	agency	agency	NOUN
ajfa-6693	16	19	cost	cost	NOUN
ajfa-6693	16	20	in	in	ADP
ajfa-6693	16	21	the	the	DET
ajfa-6693	16	22	principal	principal	ADJ
ajfa-6693	16	23	-	-	PUNCT
ajfa-6693	16	24	agent	agent	NOUN
ajfa-6693	16	25	relationship(hope	relationship(hope	PROPN
ajfa-6693	16	26	&	&	CCONJ
ajfa-6693	16	27	thomas	thomas	PROPN
ajfa-6693	16	28	,	,	PUNCT
ajfa-6693	16	29	2008	2008	NUM
ajfa-6693	16	30	;	;	PUNCT
ajfa-6693	16	31	jensen	jensen	PROPN
ajfa-6693	16	32	&	&	CCONJ
ajfa-6693	16	33	meckling	meckling	PROPN
ajfa-6693	16	34	,	,	PUNCT
ajfa-6693	16	35	1976).given	1976).given	NUM
ajfa-6693	16	36	that	that	SCONJ
ajfa-6693	16	37	the	the	DET
ajfa-6693	16	38	principal	principal	ADJ
ajfa-6693	16	39	-	-	PUNCT
ajfa-6693	16	40	agent	agent	NOUN
ajfa-6693	16	41	relationship	relationship	NOUN
ajfa-6693	16	42	leads	lead	VERB
ajfa-6693	16	43	to	to	ADP
ajfa-6693	16	44	an	an	DET
ajfa-6693	16	45	agency	agency	NOUN
ajfa-6693	16	46	problem	problem	NOUN
ajfa-6693	16	47	,	,	PUNCT
ajfa-6693	16	48	information	information	NOUN
ajfa-6693	16	49	asymmetry	asymmetry	NOUN
ajfa-6693	16	50	and	and	CCONJ
ajfa-6693	16	51	conflict	conflict	NOUN
ajfa-6693	16	52	of	of	ADP
ajfa-6693	16	53	interest	interest	NOUN
ajfa-6693	16	54	,	,	PUNCT
ajfa-6693	16	55	managers	manager	NOUN
ajfa-6693	16	56	have	have	VERB
ajfa-6693	16	57	incentives	incentive	NOUN
ajfa-6693	16	58	to	to	PART
ajfa-6693	16	59	provide	provide	VERB
ajfa-6693	16	60	a	a	DET
ajfa-6693	16	61	low	low	ADJ
ajfa-6693	16	62	quality	quality	NOUN
ajfa-6693	16	63	of	of	ADP
ajfa-6693	16	64	disclosure.using	disclosure.use	VERB
ajfa-6693	16	65	signalling	signal	VERB
ajfa-6693	16	66	theory	theory	NOUN
ajfa-6693	16	67	,	,	PUNCT
ajfa-6693	16	68	the	the	DET
ajfa-6693	16	69	authors	author	NOUN
ajfa-6693	16	70	justify	justify	VERB
ajfa-6693	16	71	this	this	DET
ajfa-6693	16	72	positive	positive	ADJ
ajfa-6693	16	73	association	association	NOUN
ajfa-6693	16	74	by	by	ADP
ajfa-6693	16	75	the	the	DET
ajfa-6693	16	76	fact	fact	NOUN
ajfa-6693	16	77	that	that	SCONJ
ajfa-6693	16	78	corporate	corporate	ADJ
ajfa-6693	16	79	managers	manager	NOUN
ajfa-6693	16	80	of	of	ADP
ajfa-6693	16	81	highly	highly	ADV
ajfa-6693	16	82	profitable	profitable	ADJ
ajfa-6693	16	83	companies	company	NOUN
ajfa-6693	16	84	are	be	AUX
ajfa-6693	16	85	more	more	ADV
ajfa-6693	16	86	likely	likely	ADJ
ajfa-6693	16	87	to	to	PART
ajfa-6693	16	88	report	report	VERB
ajfa-6693	16	89	more	more	ADJ
ajfa-6693	16	90	information	information	NOUN
ajfa-6693	16	91	to	to	PART
ajfa-6693	16	92	increase	increase	VERB
ajfa-6693	16	93	investors	investor	NOUN
ajfa-6693	16	94	’	'	PUNCT
ajfa-6693	16	95	confidence	confidence	NOUN
ajfa-6693	16	96	and	and	CCONJ
ajfa-6693	16	97	consequently	consequently	ADV
ajfa-6693	16	98	to	to	PART
ajfa-6693	16	99	raise	raise	VERB
ajfa-6693	16	100	their	their	PRON
ajfa-6693	16	101	compensation	compensation	NOUN
ajfa-6693	16	102	and	and	CCONJ
ajfa-6693	16	103	to	to	PART
ajfa-6693	16	104	raise	raise	VERB
ajfa-6693	16	105	capital	capital	NOUN
ajfa-6693	16	106	at	at	ADP
ajfa-6693	16	107	the	the	DET
ajfa-6693	16	108	lowest	low	ADJ
ajfa-6693	16	109	cost	cost	NOUN
ajfa-6693	16	110	(	(	PUNCT
ajfa-6693	16	111	marston	marston	PROPN
ajfa-6693	16	112	&	&	CCONJ
ajfa-6693	16	113	polei	polei	NOUN
ajfa-6693	16	114	,	,	PUNCT
ajfa-6693	16	115	2004	2004	NUM
ajfa-6693	16	116	)	)	PUNCT
ajfa-6693	16	117	.	.	PUNCT
ajfa-6693	17	1	agency	agency	NOUN
ajfa-6693	17	2	theory	theory	NOUN
ajfa-6693	17	3	also	also	ADV
ajfa-6693	17	4	suggests	suggest	VERB
ajfa-6693	17	5	that	that	SCONJ
ajfa-6693	17	6	corporate	corporate	ADJ
ajfa-6693	17	7	managers	manager	NOUN
ajfa-6693	17	8	of	of	ADP
ajfa-6693	17	9	profitable	profitable	ADJ
ajfa-6693	17	10	companies	company	NOUN
ajfa-6693	17	11	have	have	VERB
ajfa-6693	17	12	incentive	incentive	NOUN
ajfa-6693	17	13	to	to	PART
ajfa-6693	17	14	report	report	VERB
ajfa-6693	17	15	more	more	ADJ
ajfa-6693	17	16	information	information	NOUN
ajfa-6693	17	17	to	to	PART
ajfa-6693	17	18	increase	increase	VERB
ajfa-6693	17	19	their	their	PRON
ajfa-6693	17	20	compensation(abd	compensation(abd	NOUN
ajfa-6693	17	21	-	-	PUNCT
ajfa-6693	17	22	elsalam	elsalam	PROPN
ajfa-6693	17	23	,	,	PUNCT
ajfa-6693	17	24	1999	1999	NUM
ajfa-6693	17	25	)	)	PUNCT
ajfa-6693	17	26	.	.	PUNCT
ajfa-6693	18	1	asian	asian	ADJ
ajfa-6693	18	2	journal	journal	PROPN
ajfa-6693	18	3	of	of	ADP
ajfa-6693	18	4	finance	finance	PROPN
ajfa-6693	18	5	&	&	CCONJ
ajfa-6693	18	6	accounting	accounting	PROPN
ajfa-6693	18	7	issn	issn	PROPN
ajfa-6693	18	8	1946	1946	NUM
ajfa-6693	18	9	-	-	PUNCT
ajfa-6693	18	10	052x	052x	PROPN
ajfa-6693	18	11	2014	2014	NUM
ajfa-6693	18	12	,	,	PUNCT
ajfa-6693	18	13	vol	vol	NOUN
ajfa-6693	18	14	.	.	PROPN
ajfa-6693	18	15	6	6	NUM
ajfa-6693	18	16	,	,	PUNCT
ajfa-6693	18	17	no	no	INTJ
ajfa-6693	18	18	.	.	NOUN
ajfa-6693	18	19	2	2	NUM
ajfa-6693	18	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	18	21	425	425	NUM
ajfa-6693	18	22	disclosure	disclosure	NOUN
ajfa-6693	18	23	quality	quality	NOUN
ajfa-6693	18	24	is	be	AUX
ajfa-6693	18	25	difficult	difficult	ADJ
ajfa-6693	18	26	to	to	PART
ajfa-6693	18	27	measure	measure	VERB
ajfa-6693	18	28	because	because	SCONJ
ajfa-6693	18	29	it	it	PRON
ajfa-6693	18	30	is	be	AUX
ajfa-6693	18	31	not	not	PART
ajfa-6693	18	32	directly	directly	ADV
ajfa-6693	18	33	observable	observable	ADJ
ajfa-6693	18	34	(	(	PUNCT
ajfa-6693	18	35	lee	lee	PROPN
ajfa-6693	18	36	,	,	PUNCT
ajfa-6693	18	37	petroni	petroni	NOUN
ajfa-6693	18	38	,	,	PUNCT
ajfa-6693	18	39	&	&	CCONJ
ajfa-6693	18	40	shen	shen	PROPN
ajfa-6693	18	41	,	,	PUNCT
ajfa-6693	18	42	2006).disclosure	2006).disclosure	PRON
ajfa-6693	18	43	is	be	AUX
ajfa-6693	18	44	defined	define	VERB
ajfa-6693	18	45	as	as	ADP
ajfa-6693	18	46	information	information	NOUN
ajfa-6693	18	47	released	release	VERB
ajfa-6693	18	48	by	by	ADP
ajfa-6693	18	49	a	a	DET
ajfa-6693	18	50	firm	firm	NOUN
ajfa-6693	18	51	which	which	PRON
ajfa-6693	18	52	may	may	AUX
ajfa-6693	18	53	be	be	AUX
ajfa-6693	18	54	financial	financial	ADJ
ajfa-6693	18	55	or	or	CCONJ
ajfa-6693	18	56	non	non	ADJ
ajfa-6693	18	57	-	-	ADJ
ajfa-6693	18	58	financial	financial	ADJ
ajfa-6693	18	59	;	;	PUNCT
ajfa-6693	18	60	qualitative	qualitative	ADJ
ajfa-6693	18	61	or	or	CCONJ
ajfa-6693	18	62	quantitative	quantitative	ADJ
ajfa-6693	18	63	;	;	PUNCT
ajfa-6693	18	64	mandatory	mandatory	ADJ
ajfa-6693	18	65	or	or	CCONJ
ajfa-6693	18	66	voluntary	voluntary	ADJ
ajfa-6693	18	67	;	;	PUNCT
ajfa-6693	18	68	disseminated	disseminate	VERB
ajfa-6693	18	69	through	through	ADP
ajfa-6693	18	70	formal	formal	ADJ
ajfa-6693	18	71	or	or	CCONJ
ajfa-6693	18	72	informal	informal	ADJ
ajfa-6693	18	73	channels(gibbins	channels(gibbin	NOUN
ajfa-6693	18	74	,	,	PUNCT
ajfa-6693	18	75	richardson	richardson	PROPN
ajfa-6693	18	76	,	,	PUNCT
ajfa-6693	18	77	&	&	CCONJ
ajfa-6693	18	78	waterhouse	waterhouse	PROPN
ajfa-6693	18	79	,	,	PUNCT
ajfa-6693	18	80	1990).this	1990).this	DET
ajfa-6693	18	81	definition	definition	NOUN
ajfa-6693	18	82	of	of	ADP
ajfa-6693	18	83	disclosure	disclosure	NOUN
ajfa-6693	18	84	is	be	AUX
ajfa-6693	18	85	broad	broad	ADJ
ajfa-6693	18	86	and	and	CCONJ
ajfa-6693	18	87	vague	vague	ADJ
ajfa-6693	18	88	.	.	PUNCT
ajfa-6693	19	1	however	however	ADV
ajfa-6693	19	2	,	,	PUNCT
ajfa-6693	19	3	previous	previous	ADJ
ajfa-6693	19	4	studies	study	NOUN
ajfa-6693	19	5	define	define	VERB
ajfa-6693	19	6	disclosure	disclosure	NOUN
ajfa-6693	19	7	quality	quality	NOUN
ajfa-6693	19	8	with	with	ADP
ajfa-6693	19	9	various	various	ADJ
ajfa-6693	19	10	different	different	ADJ
ajfa-6693	19	11	keywords	keyword	NOUN
ajfa-6693	19	12	in	in	ADP
ajfa-6693	19	13	practice	practice	NOUN
ajfa-6693	19	14	.	.	PUNCT
ajfa-6693	20	1	for	for	ADP
ajfa-6693	20	2	example	example	NOUN
ajfa-6693	20	3	,	,	PUNCT
ajfa-6693	20	4	gray	gray	ADJ
ajfa-6693	20	5	and	and	CCONJ
ajfa-6693	20	6	skogsvik	skogsvik	NOUN
ajfa-6693	20	7	(	(	PUNCT
ajfa-6693	20	8	2004)explain	2004)explain	NUM
ajfa-6693	20	9	that	that	SCONJ
ajfa-6693	20	10	“	"	PUNCT
ajfa-6693	20	11	voluntary	voluntary	ADJ
ajfa-6693	20	12	disclosure	disclosure	NOUN
ajfa-6693	20	13	supposedly	supposedly	ADV
ajfa-6693	20	14	provides	provide	VERB
ajfa-6693	20	15	information	information	NOUN
ajfa-6693	20	16	which	which	PRON
ajfa-6693	20	17	goes	go	VERB
ajfa-6693	20	18	beyond	beyond	ADP
ajfa-6693	20	19	the	the	DET
ajfa-6693	20	20	requirements	requirement	NOUN
ajfa-6693	20	21	inherent	inherent	ADJ
ajfa-6693	20	22	in	in	ADP
ajfa-6693	20	23	company	company	NOUN
ajfa-6693	20	24	law	law	NOUN
ajfa-6693	20	25	and	and	CCONJ
ajfa-6693	20	26	the	the	DET
ajfa-6693	20	27	prevailing	prevail	VERB
ajfa-6693	20	28	accounting	accounting	NOUN
ajfa-6693	20	29	standards	standard	NOUN
ajfa-6693	20	30	”	"	PUNCT
ajfa-6693	20	31	and	and	CCONJ
ajfa-6693	20	32	“	"	PUNCT
ajfa-6693	20	33	completeness	completeness	NOUN
ajfa-6693	20	34	,	,	PUNCT
ajfa-6693	20	35	accuracy	accuracy	NOUN
ajfa-6693	20	36	and	and	CCONJ
ajfa-6693	20	37	reliability	reliability	NOUN
ajfa-6693	20	38	”	"	PUNCT
ajfa-6693	20	39	is	be	AUX
ajfa-6693	20	40	defined	define	VERB
ajfa-6693	20	41	as	as	ADP
ajfa-6693	20	42	disclosure	disclosure	NOUN
ajfa-6693	20	43	quality	quality	NOUN
ajfa-6693	20	44	bysinghvi	bysinghvi	NOUN
ajfa-6693	20	45	and	and	CCONJ
ajfa-6693	20	46	desai	desai	PROPN
ajfa-6693	20	47	(	(	PUNCT
ajfa-6693	20	48	1971)andbrown	1971)andbrown	NUM
ajfa-6693	20	49	and	and	CCONJ
ajfa-6693	20	50	hillegeist(2003)define	hillegeist(2003)define	NOUN
ajfa-6693	20	51	quality	quality	NOUN
ajfa-6693	20	52	of	of	ADP
ajfa-6693	20	53	disclosure	disclosure	NOUN
ajfa-6693	20	54	as	as	ADP
ajfa-6693	20	55	“	"	PUNCT
ajfa-6693	20	56	the	the	DET
ajfa-6693	20	57	precision	precision	NOUN
ajfa-6693	20	58	,	,	PUNCT
ajfa-6693	20	59	timeliness	timeliness	NOUN
ajfa-6693	20	60	,	,	PUNCT
ajfa-6693	20	61	and	and	CCONJ
ajfa-6693	20	62	quantity	quantity	NOUN
ajfa-6693	20	63	of	of	ADP
ajfa-6693	20	64	information	information	NOUN
ajfa-6693	20	65	provided	provide	VERB
ajfa-6693	20	66	”	"	PUNCT
ajfa-6693	20	67	.	.	PUNCT
ajfa-6693	21	1	as	as	ADP
ajfa-6693	21	2	stated	state	VERB
ajfa-6693	21	3	bykent	bykent	NOUN
ajfa-6693	21	4	,	,	PUNCT
ajfa-6693	21	5	routledge	routledge	NOUN
ajfa-6693	21	6	,	,	PUNCT
ajfa-6693	21	7	and	and	CCONJ
ajfa-6693	21	8	stewart	stewart	PROPN
ajfa-6693	21	9	(	(	PUNCT
ajfa-6693	21	10	2010	2010	NUM
ajfa-6693	21	11	)	)	PUNCT
ajfa-6693	21	12	,	,	PUNCT
ajfa-6693	21	13	“	"	PUNCT
ajfa-6693	21	14	more	more	ADV
ajfa-6693	21	15	extensive	extensive	ADJ
ajfa-6693	21	16	disclosures	disclosure	NOUN
ajfa-6693	21	17	are	be	AUX
ajfa-6693	21	18	likely	likely	ADJ
ajfa-6693	21	19	to	to	PART
ajfa-6693	21	20	bemore	bemore	VERB
ajfa-6693	21	21	informative	informative	ADJ
ajfa-6693	21	22	than	than	ADP
ajfa-6693	21	23	brief	brief	ADJ
ajfa-6693	21	24	disclosures	disclosure	NOUN
ajfa-6693	21	25	and	and	CCONJ
ajfa-6693	21	26	are	be	AUX
ajfa-6693	21	27	,	,	PUNCT
ajfa-6693	21	28	therefore	therefore	ADV
ajfa-6693	21	29	,	,	PUNCT
ajfa-6693	21	30	an	an	DET
ajfa-6693	21	31	indicator	indicator	NOUN
ajfa-6693	21	32	of	of	ADP
ajfa-6693	21	33	greatertransparency	greatertransparency	NOUN
ajfa-6693	21	34	”	"	PUNCT
ajfa-6693	21	35	.	.	PUNCT
ajfa-6693	22	1	the	the	DET
ajfa-6693	22	2	quality	quality	NOUN
ajfa-6693	22	3	of	of	ADP
ajfa-6693	22	4	firm	firm	ADJ
ajfa-6693	22	5	disclosure	disclosure	NOUN
ajfa-6693	22	6	and	and	CCONJ
ajfa-6693	22	7	firm	firm	ADJ
ajfa-6693	22	8	financial	financial	ADJ
ajfa-6693	22	9	and	and	CCONJ
ajfa-6693	22	10	non	non	ADJ
ajfa-6693	22	11	-	-	ADJ
ajfa-6693	22	12	financial	financial	ADJ
ajfa-6693	22	13	characteristics	characteristic	NOUN
ajfa-6693	22	14	has	have	AUX
ajfa-6693	22	15	become	become	VERB
ajfa-6693	22	16	a	a	DET
ajfa-6693	22	17	subject	subject	NOUN
ajfa-6693	22	18	of	of	ADP
ajfa-6693	22	19	much	much	ADJ
ajfa-6693	22	20	interest	interest	NOUN
ajfa-6693	22	21	in	in	ADP
ajfa-6693	22	22	recent	recent	ADJ
ajfa-6693	22	23	years	year	NOUN
ajfa-6693	22	24	and	and	CCONJ
ajfa-6693	22	25	has	have	AUX
ajfa-6693	22	26	attracted	attract	VERB
ajfa-6693	22	27	the	the	DET
ajfa-6693	22	28	interest	interest	NOUN
ajfa-6693	22	29	of	of	ADP
ajfa-6693	22	30	many	many	ADJ
ajfa-6693	22	31	major	major	ADJ
ajfa-6693	22	32	accounting	accounting	NOUN
ajfa-6693	22	33	journals.in	journals.in	PROPN
ajfa-6693	22	34	a	a	DET
ajfa-6693	22	35	meta	meta	ADJ
ajfa-6693	22	36	-	-	PUNCT
ajfa-6693	22	37	analysis	analysis	NOUN
ajfa-6693	22	38	study	study	NOUN
ajfa-6693	22	39	,	,	PUNCT
ajfa-6693	22	40	ahmed	ahme	VERB
ajfa-6693	22	41	and	and	CCONJ
ajfa-6693	22	42	courtis(1999)provide	courtis(1999)provide	ADP
ajfa-6693	22	43	empiricalevidence	empiricalevidence	NOUN
ajfa-6693	22	44	that	that	SCONJ
ajfa-6693	22	45	the	the	DET
ajfa-6693	22	46	association	association	NOUN
ajfa-6693	22	47	between	between	ADP
ajfa-6693	22	48	corporate	corporate	ADJ
ajfa-6693	22	49	disclosure	disclosure	NOUN
ajfa-6693	22	50	and	and	CCONJ
ajfa-6693	22	51	profitability	profitability	NOUN
ajfa-6693	22	52	is	be	AUX
ajfa-6693	22	53	differentand	differentand	VERB
ajfa-6693	22	54	provides	provide	VERB
ajfa-6693	22	55	contradictory	contradictory	ADJ
ajfa-6693	22	56	results.for	results.for	ADP
ajfa-6693	22	57	example	example	NOUN
ajfa-6693	22	58	,	,	PUNCT
ajfa-6693	22	59	they	they	PRON
ajfa-6693	22	60	find	find	VERB
ajfa-6693	22	61	that	that	SCONJ
ajfa-6693	22	62	some	some	DET
ajfa-6693	22	63	studies(e.g	studies(e.g	PROPN
ajfa-6693	22	64	.	.	PROPN
ajfa-6693	22	65	,	,	PUNCT
ajfa-6693	22	66	singhvi	singhvi	PROPN
ajfa-6693	22	67	&	&	CCONJ
ajfa-6693	22	68	desai	desai	PROPN
ajfa-6693	22	69	,	,	PUNCT
ajfa-6693	22	70	1971	1971	NUM
ajfa-6693	22	71	;	;	PUNCT
ajfa-6693	22	72	r.	r.	PROPN
ajfa-6693	22	73	s.	s.	PROPN
ajfa-6693	22	74	o.	o.	PROPN
ajfa-6693	22	75	wallace	wallace	PROPN
ajfa-6693	22	76	,	,	PUNCT
ajfa-6693	22	77	naser	naser	PROPN
ajfa-6693	22	78	,	,	PUNCT
ajfa-6693	22	79	&	&	CCONJ
ajfa-6693	22	80	mora	mora	PROPN
ajfa-6693	22	81	,	,	PUNCT
ajfa-6693	22	82	1994)show	1994)show	NUM
ajfa-6693	22	83	asignificant	asignificant	ADJ
ajfa-6693	22	84	and	and	CCONJ
ajfa-6693	22	85	positive	positive	ADJ
ajfa-6693	22	86	association	association	NOUN
ajfa-6693	22	87	,	,	PUNCT
ajfa-6693	22	88	while	while	SCONJ
ajfa-6693	22	89	others	other	NOUN
ajfa-6693	22	90	(	(	PUNCT
ajfa-6693	22	91	e.g.	e.g.	ADV
ajfa-6693	22	92	,	,	PUNCT
ajfa-6693	22	93	mcnally	mcnally	PROPN
ajfa-6693	22	94	,	,	PUNCT
ajfa-6693	22	95	eng	eng	PROPN
ajfa-6693	22	96	,	,	PUNCT
ajfa-6693	22	97	&	&	CCONJ
ajfa-6693	22	98	hasseldine	hasseldine	PROPN
ajfa-6693	22	99	,	,	PUNCT
ajfa-6693	22	100	1982	1982	NUM
ajfa-6693	22	101	;	;	PUNCT
ajfa-6693	22	102	raffournier	raffournier	NOUN
ajfa-6693	22	103	,	,	PUNCT
ajfa-6693	22	104	1995)find	1995)find	NUM
ajfa-6693	22	105	no	no	DET
ajfa-6693	22	106	such	such	ADJ
ajfa-6693	22	107	anassociation	anassociation	NOUN
ajfa-6693	22	108	.	.	PUNCT
ajfa-6693	23	1	however	however	ADV
ajfa-6693	23	2	,	,	PUNCT
ajfa-6693	23	3	a	a	DET
ajfa-6693	23	4	statistically	statistically	ADV
ajfa-6693	23	5	significant	significant	ADJ
ajfa-6693	23	6	and	and	CCONJ
ajfa-6693	23	7	negative	negative	ADJ
ajfa-6693	23	8	association	association	NOUN
ajfa-6693	23	9	between	between	ADP
ajfa-6693	23	10	the	the	DET
ajfa-6693	23	11	two	two	NUM
ajfa-6693	23	12	variables	variable	NOUN
ajfa-6693	23	13	have	have	AUX
ajfa-6693	23	14	been	be	AUX
ajfa-6693	23	15	found	find	VERB
ajfa-6693	23	16	by	by	ADP
ajfa-6693	23	17	wallace	wallace	NOUN
ajfa-6693	23	18	and	and	CCONJ
ajfa-6693	23	19	naser(1996).evidence	naser(1996).evidence	ADP
ajfa-6693	23	20	from	from	ADP
ajfa-6693	23	21	the	the	DET
ajfa-6693	23	22	previous	previous	ADJ
ajfa-6693	23	23	empirical	empirical	ADJ
ajfa-6693	23	24	literature	literature	NOUN
ajfa-6693	23	25	suggests	suggest	VERB
ajfa-6693	23	26	that	that	SCONJ
ajfa-6693	23	27	information	information	NOUN
ajfa-6693	23	28	asymmetrycan	asymmetrycan	NOUN
ajfa-6693	23	29	be	be	AUX
ajfa-6693	23	30	reduced	reduce	VERB
ajfa-6693	23	31	by	by	ADP
ajfa-6693	23	32	increased	increase	VERB
ajfa-6693	23	33	disclosure(brown	disclosure(brown	PROPN
ajfa-6693	23	34	&	&	CCONJ
ajfa-6693	23	35	hillegeist	hillegeist	NOUN
ajfa-6693	23	36	,	,	PUNCT
ajfa-6693	23	37	2003	2003	NUM
ajfa-6693	23	38	;	;	PUNCT
ajfa-6693	23	39	coller	coller	PROPN
ajfa-6693	23	40	&	&	CCONJ
ajfa-6693	23	41	yohn	yohn	PROPN
ajfa-6693	23	42	,	,	PUNCT
ajfa-6693	23	43	1997	1997	NUM
ajfa-6693	23	44	;	;	PUNCT
ajfa-6693	23	45	glosten	glosten	PROPN
ajfa-6693	23	46	&	&	CCONJ
ajfa-6693	23	47	milgrom	milgrom	NOUN
ajfa-6693	23	48	,	,	PUNCT
ajfa-6693	23	49	1985	1985	NUM
ajfa-6693	23	50	;	;	PUNCT
ajfa-6693	23	51	petersen	petersen	PROPN
ajfa-6693	23	52	&	&	CCONJ
ajfa-6693	23	53	plenborg	plenborg	PROPN
ajfa-6693	23	54	,	,	PUNCT
ajfa-6693	23	55	2006	2006	NUM
ajfa-6693	23	56	;	;	PUNCT
ajfa-6693	23	57	welker	welker	PROPN
ajfa-6693	23	58	,	,	PUNCT
ajfa-6693	23	59	1995	1995	NUM
ajfa-6693	23	60	)	)	PUNCT
ajfa-6693	23	61	.	.	PUNCT
ajfa-6693	24	1	for	for	ADP
ajfa-6693	24	2	example	example	NOUN
ajfa-6693	24	3	,	,	PUNCT
ajfa-6693	24	4	glosten	glosten	ADJ
ajfa-6693	24	5	and	and	CCONJ
ajfa-6693	24	6	milgrom(1985	milgrom(1985	PRON
ajfa-6693	24	7	)	)	PUNCT
ajfa-6693	24	8	have	have	AUX
ajfa-6693	24	9	modeled	model	VERB
ajfa-6693	24	10	the	the	DET
ajfa-6693	24	11	relationship	relationship	NOUN
ajfa-6693	24	12	between	between	ADP
ajfa-6693	24	13	corporate	corporate	ADJ
ajfa-6693	24	14	disclosure	disclosure	NOUN
ajfa-6693	24	15	and	and	CCONJ
ajfa-6693	24	16	information	information	NOUN
ajfa-6693	24	17	asymmetry	asymmetry	NOUN
ajfa-6693	24	18	.	.	PUNCT
ajfa-6693	25	1	their	their	PRON
ajfa-6693	25	2	model	model	NOUN
ajfa-6693	25	3	shows	show	VERB
ajfa-6693	25	4	that	that	SCONJ
ajfa-6693	25	5	information	information	NOUN
ajfa-6693	25	6	asymmetry	asymmetry	NOUN
ajfa-6693	25	7	decreases	decrease	VERB
ajfa-6693	25	8	as	as	ADP
ajfa-6693	25	9	the	the	DET
ajfa-6693	25	10	level	level	NOUN
ajfa-6693	25	11	of	of	ADP
ajfa-6693	25	12	corporate	corporate	ADJ
ajfa-6693	25	13	disclosure	disclosure	NOUN
ajfa-6693	25	14	increases	increase	NOUN
ajfa-6693	25	15	.	.	PUNCT
ajfa-6693	26	1	welker	welker	PROPN
ajfa-6693	26	2	(	(	PUNCT
ajfa-6693	26	3	1995	1995	NUM
ajfa-6693	26	4	)	)	PUNCT
ajfa-6693	26	5	providing	provide	VERB
ajfa-6693	26	6	empirical	empirical	ADJ
ajfa-6693	26	7	evidence	evidence	NOUN
ajfa-6693	26	8	indicates	indicate	VERB
ajfa-6693	26	9	that	that	SCONJ
ajfa-6693	26	10	information	information	NOUN
ajfa-6693	26	11	asymmetry	asymmetry	NOUN
ajfa-6693	26	12	is	be	AUX
ajfa-6693	26	13	reduced	reduce	VERB
ajfa-6693	26	14	as	as	ADP
ajfa-6693	26	15	the	the	DET
ajfa-6693	26	16	level	level	NOUN
ajfa-6693	26	17	of	of	ADP
ajfa-6693	26	18	disclosure	disclosure	NOUN
ajfa-6693	26	19	isincreased.using	isincreased.use	VERB
ajfa-6693	26	20	a	a	DET
ajfa-6693	26	21	sample	sample	NOUN
ajfa-6693	26	22	of	of	ADP
ajfa-6693	26	23	19	19	NUM
ajfa-6693	26	24	tunisian	tunisian	ADJ
ajfa-6693	26	25	firms	firm	NOUN
ajfa-6693	26	26	during	during	ADP
ajfa-6693	26	27	the	the	DET
ajfa-6693	26	28	year	year	NOUN
ajfa-6693	26	29	1999	1999	NUM
ajfa-6693	26	30	-	-	SYM
ajfa-6693	26	31	2008	2008	NUM
ajfa-6693	26	32	,	,	PUNCT
ajfa-6693	26	33	riahi	riahi	NOUN
ajfa-6693	26	34	and	and	CCONJ
ajfa-6693	26	35	arab	arab	ADJ
ajfa-6693	26	36	(	(	PUNCT
ajfa-6693	26	37	2011	2011	NUM
ajfa-6693	26	38	)	)	PUNCT
ajfa-6693	26	39	provide	provide	VERB
ajfa-6693	26	40	empirical	empirical	ADJ
ajfa-6693	26	41	evidence	evidence	NOUN
ajfa-6693	26	42	that	that	PRON
ajfa-6693	26	43	disclosures	disclosure	VERB
ajfa-6693	26	44	that	that	PRON
ajfa-6693	26	45	are	be	AUX
ajfa-6693	26	46	associated	associate	VERB
ajfa-6693	26	47	with	with	ADP
ajfa-6693	26	48	financial	financial	ADJ
ajfa-6693	26	49	decisions	decision	NOUN
ajfa-6693	26	50	and	and	CCONJ
ajfa-6693	26	51	performance	performance	NOUN
ajfa-6693	26	52	are	be	AUX
ajfa-6693	26	53	beneficial	beneficial	ADJ
ajfa-6693	26	54	in	in	ADP
ajfa-6693	26	55	reducing	reduce	VERB
ajfa-6693	26	56	managers	manager	NOUN
ajfa-6693	26	57	’	'	PUNCT
ajfa-6693	26	58	incentives	incentive	NOUN
ajfa-6693	26	59	to	to	PART
ajfa-6693	26	60	manipulate	manipulate	VERB
ajfa-6693	26	61	earnings	earning	NOUN
ajfa-6693	26	62	.	.	PUNCT
ajfa-6693	27	1	they	they	PRON
ajfa-6693	27	2	find	find	VERB
ajfa-6693	27	3	that	that	SCONJ
ajfa-6693	27	4	disclosure	disclosure	NOUN
ajfa-6693	27	5	transparency	transparency	NOUN
ajfa-6693	27	6	and	and	CCONJ
ajfa-6693	27	7	disclosure	disclosure	NOUN
ajfa-6693	27	8	of	of	ADP
ajfa-6693	27	9	financial	financial	ADJ
ajfa-6693	27	10	information	information	NOUN
ajfa-6693	27	11	shows	show	VERB
ajfa-6693	27	12	statistically	statistically	ADV
ajfa-6693	27	13	significant	significant	ADJ
ajfa-6693	27	14	relationship	relationship	NOUN
ajfa-6693	27	15	.	.	PUNCT
ajfa-6693	28	1	3	3	X
ajfa-6693	28	2	.	.	X
ajfa-6693	28	3	methodology	methodology	NOUN
ajfa-6693	28	4	3.1	3.1	NUM
ajfa-6693	28	5	.	.	PUNCT
ajfa-6693	29	1	research	research	NOUN
ajfa-6693	29	2	design	design	NOUN
ajfa-6693	29	3	akerlof	akerlof	NOUN
ajfa-6693	29	4	(	(	PUNCT
ajfa-6693	29	5	1970)stated	1970)state	VERB
ajfa-6693	29	6	that	that	SCONJ
ajfa-6693	29	7	a	a	DET
ajfa-6693	29	8	well	well	ADV
ajfa-6693	29	9	–	–	PUNCT
ajfa-6693	29	10	run	run	ADJ
ajfa-6693	29	11	firm	firm	NOUN
ajfa-6693	29	12	(	(	PUNCT
ajfa-6693	29	13	with	with	ADP
ajfa-6693	29	14	higher	high	ADJ
ajfa-6693	29	15	profitability	profitability	NOUN
ajfa-6693	29	16	and	and	CCONJ
ajfa-6693	29	17	higher	high	ADJ
ajfa-6693	29	18	growth	growth	NOUN
ajfa-6693	29	19	rates	rate	NOUN
ajfa-6693	29	20	)	)	PUNCT
ajfa-6693	29	21	would	would	AUX
ajfa-6693	29	22	want	want	VERB
ajfa-6693	29	23	to	to	PART
ajfa-6693	29	24	distinguish	distinguish	VERB
ajfa-6693	29	25	itself	itself	PRON
ajfa-6693	29	26	from	from	ADP
ajfa-6693	29	27	lemon	lemon	NOUN
ajfa-6693	29	28	.	.	PUNCT
ajfa-6693	30	1	it	it	PRON
ajfa-6693	30	2	means	mean	VERB
ajfa-6693	30	3	that	that	SCONJ
ajfa-6693	30	4	if	if	SCONJ
ajfa-6693	30	5	the	the	DET
ajfa-6693	30	6	company	company	NOUN
ajfa-6693	30	7	is	be	AUX
ajfa-6693	30	8	performing	perform	VERB
ajfa-6693	30	9	well	well	ADV
ajfa-6693	30	10	its	its	PRON
ajfa-6693	30	11	superiority	superiority	NOUN
ajfa-6693	30	12	can	can	AUX
ajfa-6693	30	13	be	be	AUX
ajfa-6693	30	14	signaled(ross	signaled(ross	ADJ
ajfa-6693	30	15	,	,	PUNCT
ajfa-6693	30	16	1977	1977	NUM
ajfa-6693	30	17	)	)	PUNCT
ajfa-6693	30	18	,	,	PUNCT
ajfa-6693	30	19	information	information	NOUN
ajfa-6693	30	20	asymmetry	asymmetry	NOUN
ajfa-6693	30	21	between	between	ADP
ajfa-6693	30	22	investors	investor	NOUN
ajfa-6693	30	23	and	and	CCONJ
ajfa-6693	30	24	managers	manager	NOUN
ajfa-6693	30	25	reduced	reduce	VERB
ajfa-6693	30	26	and	and	CCONJ
ajfa-6693	30	27	agency	agency	NOUN
ajfa-6693	30	28	costs	cost	NOUN
ajfa-6693	30	29	reduced(jensen	reduced(jensen	PROPN
ajfa-6693	30	30	&	&	CCONJ
ajfa-6693	30	31	meckling	meckling	PROPN
ajfa-6693	30	32	,	,	PUNCT
ajfa-6693	30	33	1976	1976	NUM
ajfa-6693	30	34	)	)	PUNCT
ajfa-6693	30	35	through	through	ADP
ajfa-6693	30	36	increased	increase	VERB
ajfa-6693	30	37	disclosure	disclosure	NOUN
ajfa-6693	30	38	.	.	PUNCT
ajfa-6693	31	1	different	different	ADJ
ajfa-6693	31	2	profitability	profitability	NOUN
ajfa-6693	31	3	and	and	CCONJ
ajfa-6693	31	4	growth	growth	NOUN
ajfa-6693	31	5	measures	measure	NOUN
ajfa-6693	31	6	used	use	VERB
ajfa-6693	31	7	have	have	AUX
ajfa-6693	31	8	given	give	VERB
ajfa-6693	31	9	contradicting	contradict	VERB
ajfa-6693	31	10	signs	sign	NOUN
ajfa-6693	31	11	for	for	ADP
ajfa-6693	31	12	its	its	PRON
ajfa-6693	31	13	association	association	NOUN
ajfa-6693	31	14	with	with	ADP
ajfa-6693	31	15	disclosure	disclosure	NOUN
ajfa-6693	31	16	quality(laidroo	quality(laidroo	PROPN
ajfa-6693	31	17	,	,	PUNCT
ajfa-6693	31	18	2009	2009	NUM
ajfa-6693	31	19	)	)	PUNCT
ajfa-6693	31	20	.	.	PUNCT
ajfa-6693	32	1	asian	asian	ADJ
ajfa-6693	32	2	journal	journal	PROPN
ajfa-6693	32	3	of	of	ADP
ajfa-6693	32	4	finance	finance	PROPN
ajfa-6693	32	5	&	&	CCONJ
ajfa-6693	32	6	accounting	accounting	PROPN
ajfa-6693	32	7	issn	issn	PROPN
ajfa-6693	32	8	1946	1946	NUM
ajfa-6693	32	9	-	-	PUNCT
ajfa-6693	32	10	052x	052x	PROPN
ajfa-6693	32	11	2014	2014	NUM
ajfa-6693	32	12	,	,	PUNCT
ajfa-6693	32	13	vol	vol	NOUN
ajfa-6693	32	14	.	.	PROPN
ajfa-6693	32	15	6	6	NUM
ajfa-6693	32	16	,	,	PUNCT
ajfa-6693	32	17	no	no	INTJ
ajfa-6693	32	18	.	.	NOUN
ajfa-6693	32	19	2	2	NUM
ajfa-6693	32	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	32	21	426	426	NUM
ajfa-6693	32	22	h1	h1	PROPN
ajfa-6693	32	23	:	:	PUNCT
ajfa-6693	32	24	there	there	PRON
ajfa-6693	32	25	is	be	VERB
ajfa-6693	32	26	a	a	DET
ajfa-6693	32	27	significant	significant	ADJ
ajfa-6693	32	28	relationship	relationship	NOUN
ajfa-6693	32	29	between	between	ADP
ajfa-6693	32	30	information	information	NOUN
ajfa-6693	32	31	disclosure	disclosure	NOUN
ajfa-6693	32	32	quality	quality	NOUN
ajfa-6693	32	33	and	and	CCONJ
ajfa-6693	32	34	quick	quick	ADJ
ajfa-6693	32	35	assets	asset	NOUN
ajfa-6693	32	36	ratio	ratio	NOUN
ajfa-6693	32	37	.	.	PUNCT
ajfa-6693	33	1	h2	h2	NOUN
ajfa-6693	33	2	:	:	PUNCT
ajfa-6693	33	3	there	there	PRON
ajfa-6693	33	4	is	be	VERB
ajfa-6693	33	5	a	a	DET
ajfa-6693	33	6	significant	significant	ADJ
ajfa-6693	33	7	relationship	relationship	NOUN
ajfa-6693	33	8	between	between	ADP
ajfa-6693	33	9	information	information	NOUN
ajfa-6693	33	10	disclosure	disclosure	NOUN
ajfa-6693	33	11	quality	quality	NOUN
ajfa-6693	33	12	and	and	CCONJ
ajfa-6693	33	13	current	current	ADJ
ajfa-6693	33	14	assets	asset	NOUN
ajfa-6693	33	15	ratio	ratio	NOUN
ajfa-6693	33	16	.	.	PUNCT
ajfa-6693	34	1	h3	h3	NOUN
ajfa-6693	34	2	:	:	PUNCT
ajfa-6693	34	3	there	there	PRON
ajfa-6693	34	4	is	be	VERB
ajfa-6693	34	5	a	a	DET
ajfa-6693	34	6	significant	significant	ADJ
ajfa-6693	34	7	relationship	relationship	NOUN
ajfa-6693	34	8	between	between	ADP
ajfa-6693	34	9	information	information	NOUN
ajfa-6693	34	10	disclosure	disclosure	NOUN
ajfa-6693	34	11	quality	quality	NOUN
ajfa-6693	34	12	and	and	CCONJ
ajfa-6693	34	13	return	return	NOUN
ajfa-6693	34	14	on	on	ADP
ajfa-6693	34	15	equity	equity	NOUN
ajfa-6693	34	16	.	.	PUNCT
ajfa-6693	35	1	disclosure	disclosure	NOUN
ajfa-6693	35	2	quality	quality	NOUN
ajfa-6693	35	3	can	can	AUX
ajfa-6693	35	4	also	also	ADV
ajfa-6693	35	5	contribute	contribute	VERB
ajfa-6693	35	6	to	to	PART
ajfa-6693	35	7	solve	solve	VERB
ajfa-6693	35	8	monitoring	monitoring	NOUN
ajfa-6693	35	9	problems	problem	NOUN
ajfa-6693	35	10	between	between	ADP
ajfa-6693	35	11	creditors	creditor	NOUN
ajfa-6693	35	12	and	and	CCONJ
ajfa-6693	35	13	shareholders	shareholder	NOUN
ajfa-6693	35	14	and	and	CCONJ
ajfa-6693	35	15	managers	manager	NOUN
ajfa-6693	35	16	.	.	PUNCT
ajfa-6693	36	1	leverage	leverage	NOUN
ajfa-6693	36	2	may	may	AUX
ajfa-6693	36	3	help	help	VERB
ajfa-6693	36	4	reducing	reduce	VERB
ajfa-6693	36	5	agency	agency	NOUN
ajfa-6693	36	6	costs	cost	NOUN
ajfa-6693	36	7	in	in	ADP
ajfa-6693	36	8	relationship	relationship	NOUN
ajfa-6693	36	9	between	between	ADP
ajfa-6693	36	10	owners	owner	NOUN
ajfa-6693	36	11	and	and	CCONJ
ajfa-6693	36	12	managers	manager	NOUN
ajfa-6693	36	13	,	,	PUNCT
ajfa-6693	36	14	since	since	SCONJ
ajfa-6693	36	15	it	it	PRON
ajfa-6693	36	16	engage	engage	VERB
ajfa-6693	36	17	managers	manager	NOUN
ajfa-6693	36	18	to	to	PART
ajfa-6693	36	19	maximize	maximize	VERB
ajfa-6693	36	20	the	the	DET
ajfa-6693	36	21	firms	firm	NOUN
ajfa-6693	36	22	value	value	VERB
ajfa-6693	36	23	and	and	CCONJ
ajfa-6693	36	24	even	even	ADV
ajfa-6693	36	25	to	to	PART
ajfa-6693	36	26	transfer	transfer	VERB
ajfa-6693	36	27	wealth	wealth	NOUN
ajfa-6693	36	28	from	from	ADP
ajfa-6693	36	29	creditors	creditor	NOUN
ajfa-6693	36	30	to	to	ADP
ajfa-6693	36	31	shareholders(kelly	shareholders(kelly	ADV
ajfa-6693	36	32	,	,	PUNCT
ajfa-6693	36	33	1983	1983	NUM
ajfa-6693	36	34	)	)	PUNCT
ajfa-6693	36	35	.	.	PUNCT
ajfa-6693	37	1	thus	thus	ADV
ajfa-6693	37	2	,	,	PUNCT
ajfa-6693	37	3	an	an	DET
ajfa-6693	37	4	increase	increase	NOUN
ajfa-6693	37	5	in	in	ADP
ajfa-6693	37	6	disclosure	disclosure	NOUN
ajfa-6693	37	7	quality	quality	NOUN
ajfa-6693	37	8	should	should	AUX
ajfa-6693	37	9	be	be	AUX
ajfa-6693	37	10	used	use	VERB
ajfa-6693	37	11	to	to	PART
ajfa-6693	37	12	give	give	VERB
ajfa-6693	37	13	more	more	ADJ
ajfa-6693	37	14	confidence	confidence	NOUN
ajfa-6693	37	15	to	to	ADP
ajfa-6693	37	16	creditors	creditor	NOUN
ajfa-6693	37	17	and	and	CCONJ
ajfa-6693	37	18	reduce	reduce	VERB
ajfa-6693	37	19	debt	debt	NOUN
ajfa-6693	37	20	agency	agency	NOUN
ajfa-6693	37	21	cost(michaïlesco	cost(michaïlesco	PROPN
ajfa-6693	37	22	,	,	PUNCT
ajfa-6693	37	23	1999	1999	NUM
ajfa-6693	37	24	)	)	PUNCT
ajfa-6693	37	25	.	.	PUNCT
ajfa-6693	38	1	thus	thus	ADV
ajfa-6693	38	2	:	:	PUNCT
ajfa-6693	38	3	h4	h4	NOUN
ajfa-6693	38	4	:	:	PUNCT
ajfa-6693	38	5	there	there	PRON
ajfa-6693	38	6	is	be	VERB
ajfa-6693	38	7	a	a	DET
ajfa-6693	38	8	significant	significant	ADJ
ajfa-6693	38	9	relationship	relationship	NOUN
ajfa-6693	38	10	between	between	ADP
ajfa-6693	38	11	information	information	NOUN
ajfa-6693	38	12	disclosure	disclosure	NOUN
ajfa-6693	38	13	quality	quality	NOUN
ajfa-6693	38	14	and	and	CCONJ
ajfa-6693	38	15	return	return	VERB
ajfa-6693	38	16	on	on	ADP
ajfa-6693	38	17	assets	asset	NOUN
ajfa-6693	38	18	.	.	PUNCT
ajfa-6693	39	1	h5	h5	PROPN
ajfa-6693	39	2	:	:	PUNCT
ajfa-6693	39	3	there	there	PRON
ajfa-6693	39	4	is	be	VERB
ajfa-6693	39	5	a	a	DET
ajfa-6693	39	6	significant	significant	ADJ
ajfa-6693	39	7	relationship	relationship	NOUN
ajfa-6693	39	8	between	between	ADP
ajfa-6693	39	9	information	information	NOUN
ajfa-6693	39	10	disclosure	disclosure	NOUN
ajfa-6693	39	11	quality	quality	NOUN
ajfa-6693	39	12	and	and	CCONJ
ajfa-6693	39	13	financial	financial	ADJ
ajfa-6693	39	14	leverage	leverage	NOUN
ajfa-6693	39	15	ratio	ratio	NOUN
ajfa-6693	39	16	.	.	PUNCT
ajfa-6693	40	1	in	in	ADP
ajfa-6693	40	2	line	line	NOUN
ajfa-6693	40	3	with	with	ADP
ajfa-6693	40	4	previous	previous	ADJ
ajfa-6693	40	5	studies	study	NOUN
ajfa-6693	40	6	,	,	PUNCT
ajfa-6693	40	7	coefficient	coefficient	NOUN
ajfa-6693	40	8	of	of	ADP
ajfa-6693	40	9	determination	determination	NOUN
ajfa-6693	40	10	and	and	CCONJ
ajfa-6693	40	11	the	the	DET
ajfa-6693	40	12	regression	regression	NOUN
ajfa-6693	40	13	coefficients	coefficient	NOUN
ajfa-6693	40	14	are	be	AUX
ajfa-6693	40	15	used	use	VERB
ajfa-6693	40	16	to	to	PART
ajfa-6693	40	17	evaluate	evaluate	VERB
ajfa-6693	40	18	the	the	DET
ajfa-6693	40	19	relation	relation	NOUN
ajfa-6693	40	20	between	between	ADP
ajfa-6693	40	21	information	information	NOUN
ajfa-6693	40	22	disclosure	disclosure	NOUN
ajfa-6693	40	23	quality	quality	NOUN
ajfa-6693	40	24	and	and	CCONJ
ajfa-6693	40	25	certain	certain	ADJ
ajfa-6693	40	26	financial	financial	ADJ
ajfa-6693	40	27	characteristics	characteristic	NOUN
ajfa-6693	40	28	of	of	ADP
ajfa-6693	40	29	listed	list	VERB
ajfa-6693	40	30	firms	firm	NOUN
ajfa-6693	40	31	on	on	ADP
ajfa-6693	40	32	tehran	tehran	PROPN
ajfa-6693	40	33	stock	stock	PROPN
ajfa-6693	40	34	exchange	exchange	PROPN
ajfa-6693	40	35	.	.	PUNCT
ajfa-6693	41	1	it	it	PRON
ajfa-6693	41	2	is	be	AUX
ajfa-6693	41	3	not	not	PART
ajfa-6693	41	4	possible	possible	ADJ
ajfa-6693	41	5	to	to	PART
ajfa-6693	41	6	use	use	VERB
ajfa-6693	41	7	time	time	NOUN
ajfa-6693	41	8	series	series	NOUN
ajfa-6693	41	9	in	in	ADP
ajfa-6693	41	10	this	this	DET
ajfa-6693	41	11	research	research	NOUN
ajfa-6693	41	12	,	,	PUNCT
ajfa-6693	41	13	so	so	ADV
ajfa-6693	41	14	,	,	PUNCT
ajfa-6693	41	15	considering	consider	VERB
ajfa-6693	41	16	the	the	DET
ajfa-6693	41	17	conditions	condition	NOUN
ajfa-6693	41	18	in	in	ADP
ajfa-6693	41	19	the	the	DET
ajfa-6693	41	20	study	study	NOUN
ajfa-6693	41	21	period	period	NOUN
ajfa-6693	41	22	,	,	PUNCT
ajfa-6693	41	23	panel	panel	NOUN
ajfa-6693	41	24	analyzing	analyzing	NOUN
ajfa-6693	41	25	is	be	AUX
ajfa-6693	41	26	used	use	VERB
ajfa-6693	41	27	.	.	PUNCT
ajfa-6693	42	1	panel	panel	NOUN
ajfa-6693	42	2	analysis	analysis	NOUN
ajfa-6693	42	3	is	be	AUX
ajfa-6693	42	4	a	a	DET
ajfa-6693	42	5	combination	combination	NOUN
ajfa-6693	42	6	of	of	ADP
ajfa-6693	42	7	cross	cross	ADJ
ajfa-6693	42	8	-	-	ADJ
ajfa-6693	42	9	sectional	sectional	ADJ
ajfa-6693	42	10	and	and	CCONJ
ajfa-6693	42	11	time	time	NOUN
ajfa-6693	42	12	series	series	NOUN
ajfa-6693	42	13	.	.	PUNCT
ajfa-6693	43	1	the	the	DET
ajfa-6693	43	2	panel	panel	NOUN
ajfa-6693	43	3	balanced	balanced	ADJ
ajfa-6693	43	4	data	datum	NOUN
ajfa-6693	43	5	model	model	NOUN
ajfa-6693	43	6	is	be	AUX
ajfa-6693	43	7	applied	apply	VERB
ajfa-6693	43	8	in	in	ADP
ajfa-6693	43	9	this	this	DET
ajfa-6693	43	10	research	research	NOUN
ajfa-6693	43	11	.	.	PUNCT
ajfa-6693	44	1	the	the	DET
ajfa-6693	44	2	variables	variables	PROPN
ajfa-6693	44	3	area	area	NOUN
ajfa-6693	44	4	combination	combination	NOUN
ajfa-6693	44	5	of	of	ADP
ajfa-6693	44	6	time	time	NOUN
ajfa-6693	44	7	series	series	PROPN
ajfa-6693	44	8	data	datum	NOUN
ajfa-6693	44	9	and	and	CCONJ
ajfa-6693	44	10	cross	cross	ADJ
ajfa-6693	44	11	-	-	ADJ
ajfa-6693	44	12	sectional	sectional	ADJ
ajfa-6693	44	13	data	datum	NOUN
ajfa-6693	44	14	for	for	ADP
ajfa-6693	44	15	each	each	DET
ajfa-6693	44	16	sample	sample	NOUN
ajfa-6693	44	17	firm	firm	NOUN
ajfa-6693	44	18	,	,	PUNCT
ajfa-6693	44	19	the	the	DET
ajfa-6693	44	20	covered	cover	VERB
ajfa-6693	44	21	time	time	NOUN
ajfa-6693	44	22	period	period	NOUN
ajfa-6693	44	23	is	be	AUX
ajfa-6693	44	24	balanced	balance	VERB
ajfa-6693	44	25	and	and	CCONJ
ajfa-6693	44	26	this	this	PRON
ajfa-6693	44	27	is	be	AUX
ajfa-6693	44	28	why	why	SCONJ
ajfa-6693	44	29	we	we	PRON
ajfa-6693	44	30	use	use	VERB
ajfa-6693	44	31	panel	panel	NOUN
ajfa-6693	44	32	data	datum	NOUN
ajfa-6693	44	33	.	.	PUNCT
ajfa-6693	45	1	the	the	DET
ajfa-6693	45	2	total	total	ADJ
ajfa-6693	45	3	framework	framework	NOUN
ajfa-6693	45	4	of	of	ADP
ajfa-6693	45	5	the	the	DET
ajfa-6693	45	6	panel	panel	NOUN
ajfa-6693	45	7	statistical	statistical	ADJ
ajfa-6693	45	8	model	model	NOUN
ajfa-6693	45	9	is	be	AUX
ajfa-6693	45	10	as	as	SCONJ
ajfa-6693	45	11	follows	follow	VERB
ajfa-6693	45	12	:	:	PUNCT
ajfa-6693	46	1	=	=	X
ajfa-6693	46	2	+	+	NUM
ajfa-6693	46	3	ʹ	ʹ	VERB
ajfa-6693	46	4	+	+	NOUN
ajfa-6693	46	5	=	=	SYM
ajfa-6693	46	6	μ	μ	PROPN
ajfa-6693	46	7	+	+	CCONJ
ajfa-6693	46	8	=	=	SYM
ajfa-6693	46	9	1,2	1,2	NUM
ajfa-6693	46	10	,	,	PUNCT
ajfa-6693	46	11	…	…	PUNCT
ajfa-6693	46	12	,	,	PUNCT
ajfa-6693	46	13	=	=	SYM
ajfa-6693	46	14	1,2	1,2	NUM
ajfa-6693	46	15	,	,	PUNCT
ajfa-6693	46	16	…	…	PUNCT
ajfa-6693	46	17	,	,	PUNCT
ajfa-6693	46	18	(	(	PUNCT
ajfa-6693	46	19	1	1	X
ajfa-6693	46	20	)	)	PUNCT
ajfa-6693	46	21	=	=	VERB
ajfa-6693	46	22	dependent	dependent	ADJ
ajfa-6693	46	23	variable	variable	NOUN
ajfa-6693	46	24	=	=	PUNCT
ajfa-6693	46	25	independent	independent	ADJ
ajfa-6693	46	26	variables	variable	NOUN
ajfa-6693	46	27	=	=	PUNCT
ajfa-6693	46	28	sampling	sample	VERB
ajfa-6693	46	29	observations	observation	NOUN
ajfa-6693	46	30	(	(	PUNCT
ajfa-6693	46	31	number	number	NOUN
ajfa-6693	46	32	of	of	ADP
ajfa-6693	46	33	companies	company	NOUN
ajfa-6693	46	34	)	)	PUNCT
ajfa-6693	46	35	t=	t=	ADJ
ajfa-6693	46	36	number	number	NOUN
ajfa-6693	46	37	of	of	ADP
ajfa-6693	46	38	time	time	NOUN
ajfa-6693	46	39	series	series	NOUN
ajfa-6693	46	40	observations	observation	NOUN
ajfa-6693	46	41	,	,	PUNCT
ajfa-6693	46	42	=	=	SYM
ajfa-6693	46	43	parameters	parameter	NOUN
ajfa-6693	46	44	of	of	ADP
ajfa-6693	46	45	the	the	DET
ajfa-6693	46	46	model	model	NOUN
ajfa-6693	46	47	the	the	DET
ajfa-6693	46	48	regression	regression	NOUN
ajfa-6693	46	49	equation	equation	NOUN
ajfa-6693	46	50	is	be	AUX
ajfa-6693	46	51	estimated	estimate	VERB
ajfa-6693	46	52	by	by	ADP
ajfa-6693	46	53	generalized	generalized	ADJ
ajfa-6693	46	54	least	least	ADJ
ajfa-6693	46	55	square	square	ADJ
ajfa-6693	46	56	(	(	PUNCT
ajfa-6693	46	57	gls	gls	PROPN
ajfa-6693	46	58	)	)	PUNCT
ajfa-6693	46	59	regression	regression	NOUN
ajfa-6693	46	60	method	method	NOUN
ajfa-6693	46	61	on	on	ADP
ajfa-6693	46	62	the	the	DET
ajfa-6693	46	63	cross	cross	NOUN
ajfa-6693	46	64	-	-	ADJ
ajfa-6693	46	65	section	section	ADJ
ajfa-6693	46	66	weights	weight	NOUN
ajfa-6693	46	67	framework	framework	NOUN
ajfa-6693	46	68	and	and	CCONJ
ajfa-6693	46	69	also	also	ADV
ajfa-6693	46	70	by	by	ADP
ajfa-6693	46	71	using	use	VERB
ajfa-6693	46	72	the	the	DET
ajfa-6693	46	73	cross	cross	ADJ
ajfa-6693	46	74	-	-	ADJ
ajfa-6693	46	75	section	section	ADJ
ajfa-6693	46	76	fixed	fix	VERB
ajfa-6693	46	77	effects	effect	NOUN
ajfa-6693	46	78	.	.	PUNCT
ajfa-6693	47	1	asian	asian	ADJ
ajfa-6693	47	2	journal	journal	PROPN
ajfa-6693	47	3	of	of	ADP
ajfa-6693	47	4	finance	finance	PROPN
ajfa-6693	47	5	&	&	CCONJ
ajfa-6693	47	6	accounting	accounting	PROPN
ajfa-6693	47	7	issn	issn	PROPN
ajfa-6693	47	8	1946	1946	NUM
ajfa-6693	47	9	-	-	PUNCT
ajfa-6693	47	10	052x	052x	PROPN
ajfa-6693	47	11	2014	2014	NUM
ajfa-6693	47	12	,	,	PUNCT
ajfa-6693	47	13	vol	vol	NOUN
ajfa-6693	47	14	.	.	PROPN
ajfa-6693	48	1	6	6	NUM
ajfa-6693	48	2	,	,	PUNCT
ajfa-6693	48	3	no	no	INTJ
ajfa-6693	48	4	.	.	NOUN
ajfa-6693	48	5	2	2	NUM
ajfa-6693	48	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	48	7	427	427	NUM
ajfa-6693	48	8	3.2	3.2	NUM
ajfa-6693	48	9	.	.	PUNCT
ajfa-6693	49	1	sample	sample	NOUN
ajfa-6693	49	2	selection	selection	NOUN
ajfa-6693	49	3	the	the	DET
ajfa-6693	49	4	population	population	NOUN
ajfa-6693	49	5	of	of	ADP
ajfa-6693	49	6	the	the	DET
ajfa-6693	49	7	study	study	NOUN
ajfa-6693	49	8	is	be	AUX
ajfa-6693	49	9	accepted	accept	VERB
ajfa-6693	49	10	companies	company	NOUN
ajfa-6693	49	11	on	on	ADP
ajfa-6693	49	12	the	the	DET
ajfa-6693	49	13	tehran	tehran	PROPN
ajfa-6693	49	14	stock	stock	PROPN
ajfa-6693	49	15	exchange	exchange	PROPN
ajfa-6693	49	16	(	(	PUNCT
ajfa-6693	49	17	tse	tse	PROPN
ajfa-6693	49	18	)	)	PUNCT
ajfa-6693	49	19	over	over	ADP
ajfa-6693	49	20	the	the	DET
ajfa-6693	49	21	period	period	NOUN
ajfa-6693	49	22	from	from	ADP
ajfa-6693	49	23	2006	2006	NUM
ajfa-6693	49	24	to	to	ADP
ajfa-6693	49	25	2008	2008	NUM
ajfa-6693	49	26	.	.	PUNCT
ajfa-6693	50	1	these	these	DET
ajfa-6693	50	2	companies	company	NOUN
ajfa-6693	50	3	were	be	AUX
ajfa-6693	50	4	selected	select	VERB
ajfa-6693	50	5	without	without	ADP
ajfa-6693	50	6	sampling	sample	VERB
ajfa-6693	50	7	and	and	CCONJ
ajfa-6693	50	8	according	accord	VERB
ajfa-6693	50	9	to	to	ADP
ajfa-6693	50	10	the	the	DET
ajfa-6693	50	11	following	follow	VERB
ajfa-6693	50	12	criteria	criterion	NOUN
ajfa-6693	50	13	including:1)the	including:1)the	DET
ajfa-6693	50	14	corporations	corporation	NOUN
ajfa-6693	50	15	must	must	AUX
ajfa-6693	50	16	not	not	PART
ajfa-6693	50	17	be	be	AUX
ajfa-6693	50	18	included	include	VERB
ajfa-6693	50	19	in	in	ADP
ajfa-6693	50	20	industries	industry	NOUN
ajfa-6693	50	21	such	such	ADJ
ajfa-6693	50	22	as	as	ADP
ajfa-6693	50	23	investment	investment	NOUN
ajfa-6693	50	24	,	,	PUNCT
ajfa-6693	50	25	holding	holding	NOUN
ajfa-6693	50	26	,	,	PUNCT
ajfa-6693	50	27	banking	banking	NOUN
ajfa-6693	50	28	,	,	PUNCT
ajfa-6693	50	29	and	and	CCONJ
ajfa-6693	50	30	financial,2	financial,2	NOUN
ajfa-6693	50	31	)	)	PUNCT
ajfa-6693	50	32	in	in	ADP
ajfa-6693	50	33	order	order	NOUN
ajfa-6693	50	34	to	to	PART
ajfa-6693	50	35	compare	compare	VERB
ajfa-6693	50	36	the	the	DET
ajfa-6693	50	37	corporations	corporation	NOUN
ajfa-6693	50	38	,	,	PUNCT
ajfa-6693	50	39	firms	firm	NOUN
ajfa-6693	50	40	'	'	PART
ajfa-6693	50	41	fiscal	fiscal	ADJ
ajfa-6693	50	42	year	year	NOUN
ajfa-6693	50	43	must	must	AUX
ajfa-6693	50	44	end	end	VERB
ajfa-6693	50	45	on	on	ADP
ajfa-6693	50	46	20th	20th	ADJ
ajfa-6693	50	47	march	march	NOUN
ajfa-6693	50	48	(	(	PUNCT
ajfa-6693	50	49	fiscal	fiscal	ADJ
ajfa-6693	50	50	year	year	NOUN
ajfa-6693	50	51	end	end	NOUN
ajfa-6693	50	52	in	in	ADP
ajfa-6693	50	53	iran),3)the	iran),3)the	DET
ajfa-6693	50	54	data	datum	NOUN
ajfa-6693	50	55	and	and	CCONJ
ajfa-6693	50	56	information	information	NOUN
ajfa-6693	50	57	concerning	concern	VERB
ajfa-6693	50	58	corporations	corporation	NOUN
ajfa-6693	50	59	must	must	AUX
ajfa-6693	50	60	be	be	AUX
ajfa-6693	50	61	available,4	available,4	NOUN
ajfa-6693	50	62	)	)	PUNCT
ajfa-6693	50	63	firm	firm	NOUN
ajfa-6693	50	64	's	's	PART
ajfa-6693	50	65	stocks	stock	NOUN
ajfa-6693	50	66	have	have	VERB
ajfa-6693	50	67	to	to	PART
ajfa-6693	50	68	be	be	AUX
ajfa-6693	50	69	traded	trade	VERB
ajfa-6693	50	70	continuously	continuously	ADV
ajfa-6693	50	71	on	on	ADP
ajfa-6693	50	72	the	the	DET
ajfa-6693	50	73	tehran	tehran	PROPN
ajfa-6693	50	74	stock	stock	PROPN
ajfa-6693	50	75	exchange	exchange	PROPN
ajfa-6693	50	76	(	(	PUNCT
ajfa-6693	50	77	tse	tse	PROPN
ajfa-6693	50	78	)	)	PUNCT
ajfa-6693	50	79	and	and	CCONJ
ajfa-6693	50	80	it	it	PRON
ajfa-6693	50	81	does	do	AUX
ajfa-6693	50	82	not	not	PART
ajfa-6693	50	83	stop	stop	VERB
ajfa-6693	50	84	more	more	ADJ
ajfa-6693	50	85	than	than	ADP
ajfa-6693	50	86	one	one	NOUN
ajfa-6693	50	87	month.according	month.accorde	VERB
ajfa-6693	50	88	to	to	ADP
ajfa-6693	50	89	these	these	DET
ajfa-6693	50	90	criteria	criterion	NOUN
ajfa-6693	50	91	,	,	PUNCT
ajfa-6693	50	92	80	80	NUM
ajfa-6693	50	93	companies	company	NOUN
ajfa-6693	50	94	out	out	ADP
ajfa-6693	50	95	of	of	ADP
ajfa-6693	50	96	the	the	DET
ajfa-6693	50	97	total	total	ADJ
ajfa-6693	50	98	accepted	accept	VERB
ajfa-6693	50	99	corporations	corporation	NOUN
ajfa-6693	50	100	in	in	ADP
ajfa-6693	50	101	tehran	tehran	PROPN
ajfa-6693	50	102	stock	stock	PROPN
ajfa-6693	50	103	exchange	exchange	PROPN
ajfa-6693	50	104	(	(	PUNCT
ajfa-6693	50	105	tse	tse	PROPN
ajfa-6693	50	106	)	)	PUNCT
ajfa-6693	50	107	were	be	AUX
ajfa-6693	50	108	selected	select	VERB
ajfa-6693	50	109	.	.	PUNCT
ajfa-6693	51	1	the	the	DET
ajfa-6693	51	2	same	same	ADJ
ajfa-6693	51	3	procedure	procedure	NOUN
ajfa-6693	51	4	is	be	AUX
ajfa-6693	51	5	applied	apply	VERB
ajfa-6693	51	6	for	for	ADP
ajfa-6693	51	7	the	the	DET
ajfa-6693	51	8	years	year	NOUN
ajfa-6693	51	9	from	from	ADP
ajfa-6693	51	10	2006	2006	NUM
ajfa-6693	51	11	to	to	ADP
ajfa-6693	51	12	2008	2008	NUM
ajfa-6693	51	13	with	with	SCONJ
ajfa-6693	51	14	a	a	DET
ajfa-6693	51	15	total	total	NOUN
ajfa-6693	51	16	of	of	ADP
ajfa-6693	51	17	240	240	NUM
ajfa-6693	51	18	companies	company	NOUN
ajfa-6693	51	19	out	out	ADP
ajfa-6693	51	20	of	of	ADP
ajfa-6693	51	21	the	the	DET
ajfa-6693	51	22	total	total	ADJ
ajfa-6693	51	23	population	population	NOUN
ajfa-6693	51	24	are	be	AUX
ajfa-6693	51	25	chosen	choose	VERB
ajfa-6693	51	26	.	.	PUNCT
ajfa-6693	52	1	3.3	3.3	NUM
ajfa-6693	52	2	.	.	PUNCT
ajfa-6693	53	1	data	datum	NOUN
ajfa-6693	53	2	collection	collection	NOUN
ajfa-6693	53	3	in	in	ADP
ajfa-6693	53	4	this	this	DET
ajfa-6693	53	5	study	study	NOUN
ajfa-6693	53	6	,	,	PUNCT
ajfa-6693	53	7	we	we	PRON
ajfa-6693	53	8	used	use	VERB
ajfa-6693	53	9	the	the	DET
ajfa-6693	53	10	data	data	NOUN
ajfa-6693	53	11	collection	collection	NOUN
ajfa-6693	53	12	using	use	VERB
ajfa-6693	53	13	library	library	NOUN
ajfa-6693	53	14	method	method	NOUN
ajfa-6693	53	15	.	.	PUNCT
ajfa-6693	54	1	in	in	ADP
ajfa-6693	54	2	order	order	NOUN
ajfa-6693	54	3	to	to	PART
ajfa-6693	54	4	calculate	calculate	VERB
ajfa-6693	54	5	the	the	DET
ajfa-6693	54	6	variables	variable	NOUN
ajfa-6693	54	7	investigated	investigate	VERB
ajfa-6693	54	8	,	,	PUNCT
ajfa-6693	54	9	data	datum	NOUN
ajfa-6693	54	10	needed	need	VERB
ajfa-6693	54	11	that	that	PRON
ajfa-6693	54	12	are	be	AUX
ajfa-6693	54	13	related	relate	VERB
ajfa-6693	54	14	to	to	ADP
ajfa-6693	54	15	the	the	DET
ajfa-6693	54	16	corporations	corporation	NOUN
ajfa-6693	54	17	'	'	PART
ajfa-6693	54	18	financial	financial	ADJ
ajfa-6693	54	19	statements	statement	NOUN
ajfa-6693	54	20	have	have	AUX
ajfa-6693	54	21	been	be	AUX
ajfa-6693	54	22	used	use	VERB
ajfa-6693	54	23	from	from	ADP
ajfa-6693	54	24	a	a	DET
ajfa-6693	54	25	variety	variety	NOUN
ajfa-6693	54	26	resources	resource	NOUN
ajfa-6693	54	27	such	such	ADJ
ajfa-6693	54	28	as	as	ADP
ajfa-6693	54	29	rahavard	rahavard	ADJ
ajfa-6693	54	30	database	database	NOUN
ajfa-6693	54	31	,	,	PUNCT
ajfa-6693	54	32	tadbirpardaz	tadbirpardaz	NOUN
ajfa-6693	54	33	database	database	NOUN
ajfa-6693	54	34	,	,	PUNCT
ajfa-6693	54	35	tehran	tehran	PROPN
ajfa-6693	54	36	stock	stock	PROPN
ajfa-6693	54	37	exchange	exchange	PROPN
ajfa-6693	54	38	website	website	NOUN
ajfa-6693	54	39	and	and	CCONJ
ajfa-6693	54	40	related	relate	VERB
ajfa-6693	54	41	compact	compact	ADJ
ajfa-6693	54	42	disc	disc	NOUN
ajfa-6693	54	43	(	(	PUNCT
ajfa-6693	54	44	cd).for	cd).for	ADP
ajfa-6693	54	45	this	this	DET
ajfa-6693	54	46	reason	reason	NOUN
ajfa-6693	54	47	,	,	PUNCT
ajfa-6693	54	48	information	information	NOUN
ajfa-6693	54	49	regarding	regard	VERB
ajfa-6693	54	50	disclosure	disclosure	NOUN
ajfa-6693	54	51	quality	quality	NOUN
ajfa-6693	54	52	(	(	PUNCT
ajfa-6693	54	53	discquality	discquality	NOUN
ajfa-6693	54	54	)	)	PUNCT
ajfa-6693	54	55	was	be	AUX
ajfa-6693	54	56	collected	collect	VERB
ajfa-6693	54	57	first	first	ADV
ajfa-6693	54	58	.	.	PUNCT
ajfa-6693	55	1	then	then	ADV
ajfa-6693	55	2	data	datum	NOUN
ajfa-6693	55	3	related	relate	VERB
ajfa-6693	55	4	financial	financial	ADJ
ajfa-6693	55	5	ratios	ratio	NOUN
ajfa-6693	55	6	from	from	ADP
ajfa-6693	55	7	financial	financial	ADJ
ajfa-6693	55	8	statements	statement	NOUN
ajfa-6693	55	9	accompanied	accompany	VERB
ajfa-6693	55	10	notes	note	NOUN
ajfa-6693	55	11	were	be	AUX
ajfa-6693	55	12	collect	collect	VERB
ajfa-6693	55	13	which	which	PRON
ajfa-6693	55	14	entered	enter	VERB
ajfa-6693	55	15	into	into	ADP
ajfa-6693	55	16	excel	excel	NOUN
ajfa-6693	55	17	and	and	CCONJ
ajfa-6693	55	18	finally	finally	ADV
ajfa-6693	55	19	the	the	DET
ajfa-6693	55	20	hypotheses	hypothesis	NOUN
ajfa-6693	55	21	were	be	AUX
ajfa-6693	55	22	tested	test	VERB
ajfa-6693	55	23	and	and	CCONJ
ajfa-6693	55	24	analyzed	analyze	VERB
ajfa-6693	55	25	usingeviews	usingeview	NOUN
ajfa-6693	55	26	7	7	NUM
ajfa-6693	55	27	.	.	ADP
ajfa-6693	55	28	3.4	3.4	NUM
ajfa-6693	55	29	.	.	PUNCT
ajfa-6693	56	1	variable	variable	ADJ
ajfa-6693	56	2	definitions	definition	NOUN
ajfa-6693	56	3	this	this	DET
ajfa-6693	56	4	section	section	NOUN
ajfa-6693	56	5	provides	provide	VERB
ajfa-6693	56	6	details	detail	NOUN
ajfa-6693	56	7	of	of	ADP
ajfa-6693	56	8	the	the	DET
ajfa-6693	56	9	measurement	measurement	NOUN
ajfa-6693	56	10	of	of	ADP
ajfa-6693	56	11	my	my	PRON
ajfa-6693	56	12	interest	interest	NOUN
ajfa-6693	56	13	variables	variable	NOUN
ajfa-6693	56	14	.	.	PUNCT
ajfa-6693	57	1	table	table	NOUN
ajfa-6693	57	2	1	1	NUM
ajfa-6693	57	3	.	.	PUNCT
ajfa-6693	58	1	variable	variable	ADJ
ajfa-6693	58	2	definitions	definition	NOUN
ajfa-6693	58	3	variable	variable	ADJ
ajfa-6693	58	4	name	name	NOUN
ajfa-6693	58	5	definitions	definition	VERB
ajfa-6693	58	6	dependent	dependent	ADJ
ajfa-6693	58	7	discquality	discquality	NOUN
ajfa-6693	58	8	disclosure	disclosure	NOUN
ajfa-6693	58	9	quality	quality	NOUN
ajfa-6693	58	10	,	,	PUNCT
ajfa-6693	58	11	measured	measure	VERB
ajfa-6693	58	12	by	by	ADP
ajfa-6693	58	13	score	score	NOUN
ajfa-6693	58	14	assigned	assign	VERB
ajfa-6693	58	15	to	to	ADP
ajfa-6693	58	16	the	the	DET
ajfa-6693	58	17	listed	list	VERB
ajfa-6693	58	18	companies	company	NOUN
ajfa-6693	58	19	on	on	ADP
ajfa-6693	58	20	tse	tse	PROPN
ajfa-6693	58	21	by	by	ADP
ajfa-6693	58	22	tehran	tehran	PROPN
ajfa-6693	58	23	stock	stock	PROPN
ajfa-6693	58	24	exchange	exchange	PROPN
ajfa-6693	58	25	.	.	PUNCT
ajfa-6693	59	1	independent	independent	ADJ
ajfa-6693	59	2	quick	quick	ADJ
ajfa-6693	59	3	quick	quick	ADJ
ajfa-6693	59	4	assets	asset	NOUN
ajfa-6693	59	5	ratio	ratio	NOUN
ajfa-6693	59	6	,	,	PUNCT
ajfa-6693	59	7	measured	measure	VERB
ajfa-6693	59	8	by	by	ADP
ajfa-6693	59	9	(	(	PUNCT
ajfa-6693	59	10	current	current	ADJ
ajfa-6693	59	11	assets	asset	NOUN
ajfa-6693	59	12	inventories	inventory	NOUN
ajfa-6693	59	13	)	)	PUNCT
ajfa-6693	59	14	divided	divide	VERB
ajfa-6693	59	15	by	by	ADP
ajfa-6693	59	16	current	current	ADJ
ajfa-6693	59	17	liabilities	liability	NOUN
ajfa-6693	59	18	current	current	ADJ
ajfa-6693	59	19	current	current	ADJ
ajfa-6693	59	20	assets	asset	NOUN
ajfa-6693	59	21	ratio	ratio	NOUN
ajfa-6693	59	22	,	,	PUNCT
ajfa-6693	59	23	measured	measure	VERB
ajfa-6693	59	24	by	by	ADP
ajfa-6693	59	25	current	current	ADJ
ajfa-6693	59	26	assets	asset	NOUN
ajfa-6693	59	27	divided	divide	VERB
ajfa-6693	59	28	by	by	ADP
ajfa-6693	59	29	current	current	ADJ
ajfa-6693	59	30	liabilities	liability	NOUN
ajfa-6693	59	31	roe	roe	NOUN
ajfa-6693	59	32	return	return	NOUN
ajfa-6693	59	33	on	on	ADP
ajfa-6693	59	34	equity	equity	NOUN
ajfa-6693	59	35	,	,	PUNCT
ajfa-6693	59	36	measured	measure	VERB
ajfa-6693	59	37	as	as	ADP
ajfa-6693	59	38	net	net	ADJ
ajfa-6693	59	39	income	income	NOUN
ajfa-6693	59	40	divided	divide	VERB
ajfa-6693	59	41	by	by	ADP
ajfa-6693	59	42	book	book	NOUN
ajfa-6693	59	43	equity	equity	NOUN
ajfa-6693	59	44	(	(	PUNCT
ajfa-6693	59	45	shareholder'sequity	shareholder'sequity	NOUN
ajfa-6693	59	46	)	)	PUNCT
ajfa-6693	59	47	roa	roa	NOUN
ajfa-6693	59	48	return	return	NOUN
ajfa-6693	59	49	on	on	ADP
ajfa-6693	59	50	assets	asset	NOUN
ajfa-6693	59	51	,	,	PUNCT
ajfa-6693	59	52	measured	measure	VERB
ajfa-6693	59	53	by	by	ADP
ajfa-6693	59	54	as	as	ADP
ajfa-6693	59	55	net	net	ADJ
ajfa-6693	59	56	income	income	NOUN
ajfa-6693	59	57	divided	divide	VERB
ajfa-6693	59	58	by	by	ADP
ajfa-6693	59	59	total	total	ADJ
ajfa-6693	59	60	assets	asset	NOUN
ajfa-6693	59	61	lev	lev	NOUN
ajfa-6693	59	62	financial	financial	ADJ
ajfa-6693	59	63	leverage	leverage	NOUN
ajfa-6693	59	64	ratio	ratio	NOUN
ajfa-6693	59	65	,	,	PUNCT
ajfa-6693	59	66	measured	measure	VERB
ajfa-6693	59	67	by	by	ADP
ajfa-6693	59	68	long	long	ADJ
ajfa-6693	59	69	-	-	PUNCT
ajfa-6693	59	70	term	term	NOUN
ajfa-6693	59	71	liabilities	liability	NOUN
ajfa-6693	59	72	divided	divide	VERB
ajfa-6693	59	73	by	by	ADP
ajfa-6693	59	74	book	book	NOUN
ajfa-6693	59	75	equity	equity	NOUN
ajfa-6693	59	76	asian	asian	PROPN
ajfa-6693	59	77	journal	journal	PROPN
ajfa-6693	59	78	of	of	ADP
ajfa-6693	59	79	finance	finance	PROPN
ajfa-6693	59	80	&	&	CCONJ
ajfa-6693	59	81	accounting	accounting	PROPN
ajfa-6693	59	82	issn	issn	PROPN
ajfa-6693	59	83	1946	1946	NUM
ajfa-6693	59	84	-	-	PUNCT
ajfa-6693	59	85	052x	052x	PROPN
ajfa-6693	59	86	2014	2014	NUM
ajfa-6693	59	87	,	,	PUNCT
ajfa-6693	59	88	vol	vol	NOUN
ajfa-6693	59	89	.	.	PROPN
ajfa-6693	59	90	6	6	NUM
ajfa-6693	59	91	,	,	PUNCT
ajfa-6693	59	92	no	no	INTJ
ajfa-6693	59	93	.	.	NOUN
ajfa-6693	59	94	2	2	NUM
ajfa-6693	59	95	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	59	96	428	428	NUM
ajfa-6693	59	97	3.5	3.5	NUM
ajfa-6693	59	98	.	.	PUNCT
ajfa-6693	60	1	clasical	clasical	NOUN
ajfa-6693	60	2	assumption	assumption	NOUN
ajfa-6693	60	3	testing	test	VERB
ajfa-6693	60	4	3.5.1	3.5.1	NUM
ajfa-6693	60	5	.	.	PUNCT
ajfa-6693	61	1	normality	normality	NOUN
ajfa-6693	61	2	testing	test	VERB
ajfa-6693	61	3	the	the	DET
ajfa-6693	61	4	purpose	purpose	NOUN
ajfa-6693	61	5	of	of	ADP
ajfa-6693	61	6	normality	normality	NOUN
ajfa-6693	61	7	testing	testing	NOUN
ajfa-6693	61	8	is	be	AUX
ajfa-6693	61	9	to	to	PART
ajfa-6693	61	10	know	know	VERB
ajfa-6693	61	11	that	that	SCONJ
ajfa-6693	61	12	all	all	DET
ajfa-6693	61	13	data	datum	NOUN
ajfa-6693	61	14	of	of	ADP
ajfa-6693	61	15	independent	independent	ADJ
ajfa-6693	61	16	and	and	CCONJ
ajfa-6693	61	17	dependent	dependent	ADJ
ajfa-6693	61	18	variables	variable	NOUN
ajfa-6693	61	19	have	have	VERB
ajfa-6693	61	20	normal	normal	ADJ
ajfa-6693	61	21	distribution	distribution	NOUN
ajfa-6693	61	22	.	.	PUNCT
ajfa-6693	62	1	in	in	ADP
ajfa-6693	62	2	this	this	DET
ajfa-6693	62	3	research	research	NOUN
ajfa-6693	62	4	,	,	PUNCT
ajfa-6693	62	5	normality	normality	NOUN
ajfa-6693	62	6	test	test	NOUN
ajfa-6693	62	7	is	be	AUX
ajfa-6693	62	8	used	use	VERB
ajfa-6693	62	9	based	base	VERB
ajfa-6693	62	10	on	on	ADP
ajfa-6693	62	11	jarque	jarque	NOUN
ajfa-6693	62	12	-	-	PUNCT
ajfa-6693	62	13	bera	bera	NOUN
ajfa-6693	62	14	test	test	NOUN
ajfa-6693	62	15	.	.	PUNCT
ajfa-6693	63	1	would	would	AUX
ajfa-6693	63	2	be	be	AUX
ajfa-6693	63	3	accepted	accept	VERB
ajfa-6693	63	4	if	if	SCONJ
ajfa-6693	63	5	the	the	DET
ajfa-6693	63	6	probability	probability	NOUN
ajfa-6693	63	7	value	value	NOUN
ajfa-6693	63	8	of	of	ADP
ajfa-6693	63	9	jarque	jarque	NOUN
ajfa-6693	63	10	-	-	PUNCT
ajfa-6693	63	11	bera	bera	NOUN
ajfa-6693	63	12	test	test	NOUN
ajfa-6693	63	13	is	be	AUX
ajfa-6693	63	14	higher	high	ADJ
ajfa-6693	63	15	than	than	ADP
ajfa-6693	63	16	5	5	NUM
ajfa-6693	63	17	%	%	NOUN
ajfa-6693	63	18	(	(	PUNCT
ajfa-6693	63	19	=	=	NOUN
ajfa-6693	63	20	0.05	0.05	NUM
ajfa-6693	63	21	)	)	PUNCT
ajfa-6693	63	22	,	,	PUNCT
ajfa-6693	63	23	it	it	PRON
ajfa-6693	63	24	means	mean	VERB
ajfa-6693	63	25	that	that	SCONJ
ajfa-6693	63	26	all	all	DET
ajfa-6693	63	27	data	datum	NOUN
ajfa-6693	63	28	have	have	VERB
ajfa-6693	63	29	normal	normal	ADJ
ajfa-6693	63	30	distribution	distribution	NOUN
ajfa-6693	63	31	.	.	PUNCT
ajfa-6693	64	1	would	would	AUX
ajfa-6693	64	2	be	be	AUX
ajfa-6693	64	3	rejected	reject	VERB
ajfa-6693	64	4	if	if	SCONJ
ajfa-6693	64	5	probability	probability	NOUN
ajfa-6693	64	6	value	value	NOUN
ajfa-6693	64	7	of	of	ADP
ajfa-6693	64	8	jarque	jarque	NOUN
ajfa-6693	64	9	-	-	PUNCT
ajfa-6693	64	10	bera	bera	NOUN
ajfa-6693	64	11	test	test	NOUN
ajfa-6693	64	12	is	be	AUX
ajfa-6693	64	13	smaller	small	ADJ
ajfa-6693	64	14	than	than	ADP
ajfa-6693	64	15	5	5	NUM
ajfa-6693	64	16	%	%	NOUN
ajfa-6693	64	17	(	(	PUNCT
ajfa-6693	64	18	=	=	NOUN
ajfa-6693	64	19	0.05	0.05	NUM
ajfa-6693	64	20	)	)	PUNCT
ajfa-6693	64	21	,	,	PUNCT
ajfa-6693	64	22	it	it	PRON
ajfa-6693	64	23	means	mean	VERB
ajfa-6693	64	24	that	that	SCONJ
ajfa-6693	64	25	all	all	DET
ajfa-6693	64	26	data	datum	NOUN
ajfa-6693	64	27	have	have	VERB
ajfa-6693	64	28	not	not	PART
ajfa-6693	64	29	normal	normal	ADJ
ajfa-6693	64	30	distribution	distribution	NOUN
ajfa-6693	64	31	.	.	PUNCT
ajfa-6693	65	1	3.5.2	3.5.2	X
ajfa-6693	65	2	.	.	PUNCT
ajfa-6693	65	3	multicollinearity	multicollinearity	NOUN
ajfa-6693	65	4	testing	testing	NOUN
ajfa-6693	65	5	multicollinearity	multicollinearity	NOUN
ajfa-6693	65	6	is	be	AUX
ajfa-6693	65	7	a	a	DET
ajfa-6693	65	8	condition	condition	NOUN
ajfa-6693	65	9	in	in	ADP
ajfa-6693	65	10	which	which	PRON
ajfa-6693	65	11	one	one	NUM
ajfa-6693	65	12	or	or	CCONJ
ajfa-6693	65	13	more	more	ADV
ajfa-6693	65	14	independent	independent	ADJ
ajfa-6693	65	15	variables	variable	NOUN
ajfa-6693	65	16	are	be	AUX
ajfa-6693	65	17	in	in	ADP
ajfa-6693	65	18	a	a	DET
ajfa-6693	65	19	linear	linear	ADJ
ajfa-6693	65	20	contribution	contribution	NOUN
ajfa-6693	65	21	with	with	ADP
ajfa-6693	65	22	other	other	ADJ
ajfa-6693	65	23	independent	independent	ADJ
ajfa-6693	65	24	variables	variable	NOUN
ajfa-6693	65	25	.	.	PUNCT
ajfa-6693	66	1	it	it	PRON
ajfa-6693	66	2	means	mean	VERB
ajfa-6693	66	3	that	that	SCONJ
ajfa-6693	66	4	one	one	NUM
ajfa-6693	66	5	or	or	CCONJ
ajfa-6693	66	6	more	more	ADV
ajfa-6693	66	7	independent	independent	ADJ
ajfa-6693	66	8	variables	variable	NOUN
ajfa-6693	66	9	correlate	correlate	VERB
ajfa-6693	66	10	with	with	ADP
ajfa-6693	66	11	other	other	ADJ
ajfa-6693	66	12	independent	independent	ADJ
ajfa-6693	66	13	variables	variable	NOUN
ajfa-6693	66	14	.	.	PUNCT
ajfa-6693	67	1	using	use	VERB
ajfa-6693	67	2	correlation	correlation	NOUN
ajfa-6693	67	3	coefficients	coefficient	NOUN
ajfa-6693	67	4	is	be	AUX
ajfa-6693	67	5	one	one	NUM
ajfa-6693	67	6	of	of	ADP
ajfa-6693	67	7	the	the	DET
ajfa-6693	67	8	ways	way	NOUN
ajfa-6693	67	9	for	for	ADP
ajfa-6693	67	10	identification	identification	NOUN
ajfa-6693	67	11	of	of	ADP
ajfa-6693	67	12	the	the	DET
ajfa-6693	67	13	multicollinearity	multicollinearity	NOUN
ajfa-6693	67	14	.	.	PUNCT
ajfa-6693	68	1	it	it	PRON
ajfa-6693	68	2	means	mean	VERB
ajfa-6693	68	3	that	that	SCONJ
ajfa-6693	68	4	the	the	DET
ajfa-6693	68	5	existence	existence	NOUN
ajfa-6693	68	6	large	large	ADJ
ajfa-6693	68	7	correlation	correlation	NOUN
ajfa-6693	68	8	coefficients	coefficient	NOUN
ajfa-6693	68	9	between	between	ADP
ajfa-6693	68	10	variables	variable	NOUN
ajfa-6693	68	11	explanatory	explanatory	ADJ
ajfa-6693	68	12	indicate	indicate	VERB
ajfa-6693	68	13	the	the	DET
ajfa-6693	68	14	existence	existence	NOUN
ajfa-6693	68	15	of	of	ADP
ajfa-6693	68	16	multicollinearity	multicollinearity	NOUN
ajfa-6693	68	17	.	.	PUNCT
ajfa-6693	69	1	in	in	ADP
ajfa-6693	69	2	the	the	DET
ajfa-6693	69	3	other	other	ADJ
ajfa-6693	69	4	words	word	NOUN
ajfa-6693	69	5	,	,	PUNCT
ajfa-6693	69	6	multicollinearity	multicollinearity	NOUN
ajfa-6693	69	7	testing	testing	NOUN
ajfa-6693	69	8	can	can	AUX
ajfa-6693	69	9	be	be	AUX
ajfa-6693	69	10	analyzed	analyze	VERB
ajfa-6693	69	11	from	from	ADP
ajfa-6693	69	12	coefficient	coefficient	NOUN
ajfa-6693	69	13	of	of	ADP
ajfa-6693	69	14	correlation	correlation	NOUN
ajfa-6693	69	15	.	.	PUNCT
ajfa-6693	70	1	this	this	DET
ajfa-6693	70	2	coefficient	coefficient	NOUN
ajfa-6693	70	3	is	be	AUX
ajfa-6693	70	4	criterion	criterion	NOUN
ajfa-6693	70	5	to	to	PART
ajfa-6693	70	6	measure	measure	VERB
ajfa-6693	70	7	the	the	DET
ajfa-6693	70	8	linear	linear	ADJ
ajfa-6693	70	9	correlation	correlation	NOUN
ajfa-6693	70	10	between	between	ADP
ajfa-6693	70	11	the	the	DET
ajfa-6693	70	12	two	two	NUM
ajfa-6693	70	13	variables	variable	NOUN
ajfa-6693	70	14	and	and	CCONJ
ajfa-6693	70	15	do	do	AUX
ajfa-6693	70	16	not	not	PART
ajfa-6693	70	17	use	use	VERB
ajfa-6693	70	18	to	to	PART
ajfa-6693	70	19	describe	describe	VERB
ajfa-6693	70	20	the	the	DET
ajfa-6693	70	21	nonlinear	nonlinear	ADJ
ajfa-6693	70	22	relationship	relationship	NOUN
ajfa-6693	70	23	.	.	PUNCT
ajfa-6693	71	1	this	this	DET
ajfa-6693	71	2	quantity	quantity	NOUN
ajfa-6693	71	3	is	be	AUX
ajfa-6693	71	4	between	between	ADP
ajfa-6693	71	5	the	the	PRON
ajfa-6693	71	6	-1	-1	NOUN
ajfa-6693	71	7	and	and	CCONJ
ajfa-6693	71	8	+1values	+1values	PROPN
ajfa-6693	71	9	.	.	PROPN
ajfa-6693	72	1	3.5.3	3.5.3	NUM
ajfa-6693	72	2	.	.	PUNCT
ajfa-6693	72	3	autocorrelation	autocorrelation	NOUN
ajfa-6693	72	4	testing	testing	NOUN
ajfa-6693	72	5	when	when	SCONJ
ajfa-6693	72	6	the	the	DET
ajfa-6693	72	7	residuals	residual	NOUN
ajfa-6693	72	8	are	be	AUX
ajfa-6693	72	9	correlated	correlate	VERB
ajfa-6693	72	10	with	with	ADP
ajfa-6693	72	11	each	each	DET
ajfa-6693	72	12	other	other	ADJ
ajfa-6693	72	13	over	over	ADP
ajfa-6693	72	14	time	time	NOUN
ajfa-6693	72	15	,	,	PUNCT
ajfa-6693	72	16	we	we	PRON
ajfa-6693	72	17	are	be	AUX
ajfa-6693	72	18	having	have	VERB
ajfa-6693	72	19	autocorrelation	autocorrelation	NOUN
ajfa-6693	72	20	problem	problem	NOUN
ajfa-6693	72	21	.	.	PUNCT
ajfa-6693	73	1	in	in	ADP
ajfa-6693	73	2	this	this	DET
ajfa-6693	73	3	research	research	NOUN
ajfa-6693	73	4	,	,	PUNCT
ajfa-6693	73	5	autocorrelation	autocorrelation	NOUN
ajfa-6693	73	6	is	be	AUX
ajfa-6693	73	7	tested	test	VERB
ajfa-6693	73	8	usingdurbin	usingdurbin	PROPN
ajfa-6693	73	9	-	-	PUNCT
ajfa-6693	73	10	watson	watson	PROPN
ajfa-6693	73	11	test	test	NOUN
ajfa-6693	73	12	.	.	PUNCT
ajfa-6693	74	1	if	if	SCONJ
ajfa-6693	74	2	durbin	durbin	NOUN
ajfa-6693	74	3	-	-	PUNCT
ajfa-6693	74	4	watson	watson	NOUN
ajfa-6693	74	5	(	(	PUNCT
ajfa-6693	74	6	d	d	PROPN
ajfa-6693	74	7	-	-	PUNCT
ajfa-6693	74	8	w	w	NOUN
ajfa-6693	74	9	)	)	PUNCT
ajfa-6693	74	10	statistic	statistic	NOUN
ajfa-6693	74	11	value	value	NOUN
ajfa-6693	74	12	is	be	AUX
ajfa-6693	74	13	between	between	ADP
ajfa-6693	74	14	1.5	1.5	NUM
ajfa-6693	74	15	and	and	CCONJ
ajfa-6693	74	16	2.5	2.5	NUM
ajfa-6693	74	17	values	value	NOUN
ajfa-6693	74	18	,	,	PUNCT
ajfa-6693	74	19	it	it	PRON
ajfa-6693	74	20	means	mean	VERB
ajfa-6693	74	21	that	that	SCONJ
ajfa-6693	74	22	there	there	PRON
ajfa-6693	74	23	is	be	VERB
ajfa-6693	74	24	not	not	PART
ajfa-6693	74	25	a	a	DET
ajfa-6693	74	26	first	first	ADJ
ajfa-6693	74	27	order	order	NOUN
ajfa-6693	74	28	autocorrelation	autocorrelation	NOUN
ajfa-6693	74	29	in	in	ADP
ajfa-6693	74	30	the	the	DET
ajfa-6693	74	31	model	model	NOUN
ajfa-6693	74	32	.	.	PUNCT
ajfa-6693	75	1	but	but	CCONJ
ajfa-6693	75	2	if	if	SCONJ
ajfa-6693	75	3	d	d	PROPN
ajfa-6693	75	4	-	-	PUNCT
ajfa-6693	75	5	w	w	NOUN
ajfa-6693	75	6	statistic	statistic	ADJ
ajfa-6693	75	7	value	value	NOUN
ajfa-6693	75	8	is	be	AUX
ajfa-6693	75	9	smaller	small	ADJ
ajfa-6693	75	10	than	than	ADP
ajfa-6693	75	11	1.5	1.5	NUM
ajfa-6693	75	12	or	or	CCONJ
ajfa-6693	75	13	it	it	PRON
ajfa-6693	75	14	is	be	AUX
ajfa-6693	75	15	higher	high	ADJ
ajfa-6693	75	16	than	than	ADP
ajfa-6693	75	17	2.5	2.5	NUM
ajfa-6693	75	18	,	,	PUNCT
ajfa-6693	75	19	it	it	PRON
ajfa-6693	75	20	means	mean	VERB
ajfa-6693	75	21	that	that	SCONJ
ajfa-6693	75	22	there	there	PRON
ajfa-6693	75	23	is	be	VERB
ajfa-6693	75	24	a	a	DET
ajfa-6693	75	25	first	first	ADJ
ajfa-6693	75	26	order	order	NOUN
ajfa-6693	75	27	autocorrelation	autocorrelation	NOUN
ajfa-6693	75	28	in	in	ADP
ajfa-6693	75	29	the	the	DET
ajfa-6693	75	30	model	model	NOUN
ajfa-6693	75	31	.	.	PUNCT
ajfa-6693	76	1	3.5.4	3.5.4	NUM
ajfa-6693	76	2	.	.	PUNCT
ajfa-6693	77	1	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	77	2	testing	test	VERB
ajfa-6693	77	3	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	77	4	occurs	occur	VERB
ajfa-6693	77	5	when	when	SCONJ
ajfa-6693	77	6	variance	variance	NOUN
ajfa-6693	77	7	disturbance	disturbance	NOUN
ajfa-6693	77	8	is	be	AUX
ajfa-6693	77	9	not	not	PART
ajfa-6693	77	10	consistent	consistent	ADJ
ajfa-6693	77	11	from	from	ADP
ajfa-6693	77	12	one	one	NUM
ajfa-6693	77	13	to	to	ADP
ajfa-6693	77	14	another	another	DET
ajfa-6693	77	15	time	time	NOUN
ajfa-6693	77	16	at	at	ADP
ajfa-6693	77	17	all	all	DET
ajfa-6693	77	18	observations	observation	NOUN
ajfa-6693	77	19	.	.	PUNCT
ajfa-6693	78	1	it	it	PRON
ajfa-6693	78	2	can	can	AUX
ajfa-6693	78	3	affect	affect	VERB
ajfa-6693	78	4	the	the	DET
ajfa-6693	78	5	estimates	estimate	NOUN
ajfa-6693	78	6	coefficient	coefficient	NOUN
ajfa-6693	78	7	of	of	ADP
ajfa-6693	78	8	regression	regression	NOUN
ajfa-6693	78	9	,	,	PUNCT
ajfa-6693	78	10	under	under	ADP
ajfa-6693	78	11	-	-	PUNCT
ajfa-6693	78	12	estimation	estimation	NOUN
ajfa-6693	78	13	,	,	PUNCT
ajfa-6693	78	14	over	over	ADP
ajfa-6693	78	15	-	-	PUNCT
ajfa-6693	78	16	estimation	estimation	NOUN
ajfa-6693	78	17	or	or	CCONJ
ajfa-6693	78	18	misleading	misleading	NOUN
ajfa-6693	78	19	.	.	PUNCT
ajfa-6693	79	1	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	79	2	testing	testing	NOUN
ajfa-6693	79	3	uses	use	VERB
ajfa-6693	79	4	a	a	DET
ajfa-6693	79	5	baltagimethod	baltagimethod	NOUN
ajfa-6693	79	6	,	,	PUNCT
ajfa-6693	79	7	in	in	ADP
ajfa-6693	79	8	which	which	PRON
ajfa-6693	79	9	if	if	SCONJ
ajfa-6693	79	10	the	the	DET
ajfa-6693	79	11	probability	probability	NOUN
ajfa-6693	79	12	value	value	NOUN
ajfa-6693	79	13	is	be	AUX
ajfa-6693	79	14	higher	high	ADJ
ajfa-6693	79	15	than	than	ADP
ajfa-6693	79	16	5	5	NUM
ajfa-6693	79	17	%	%	NOUN
ajfa-6693	79	18	(	(	PUNCT
ajfa-6693	79	19	=	=	NOUN
ajfa-6693	79	20	0.05	0.05	NUM
ajfa-6693	79	21	)	)	PUNCT
ajfa-6693	79	22	,	,	PUNCT
ajfa-6693	79	23	there	there	PRON
ajfa-6693	79	24	is	be	VERB
ajfa-6693	79	25	no	no	DET
ajfa-6693	79	26	heteroscedasticiy.according	heteroscedasticiy.accorde	VERB
ajfa-6693	79	27	to	to	PART
ajfa-6693	79	28	baltagi(2008	baltagi(2008	NOUN
ajfa-6693	79	29	)	)	PUNCT
ajfa-6693	79	30	,	,	PUNCT
ajfa-6693	79	31	this	this	PRON
ajfa-6693	79	32	may	may	AUX
ajfa-6693	79	33	be	be	AUX
ajfa-6693	79	34	a	a	DET
ajfa-6693	79	35	restrictive	restrictive	ADJ
ajfa-6693	79	36	assumption	assumption	NOUN
ajfa-6693	79	37	for	for	ADP
ajfa-6693	79	38	data	data	NOUN
ajfa-6693	79	39	panels	panel	NOUN
ajfa-6693	79	40	,	,	PUNCT
ajfa-6693	79	41	where	where	SCONJ
ajfa-6693	79	42	cross	cross	ADJ
ajfa-6693	79	43	-	-	ADJ
ajfa-6693	79	44	sectional	sectional	ADJ
ajfa-6693	79	45	units	unit	NOUN
ajfa-6693	79	46	may	may	AUX
ajfa-6693	79	47	often	often	ADV
ajfa-6693	79	48	be	be	AUX
ajfa-6693	79	49	of	of	ADP
ajfa-6693	79	50	different	different	ADJ
ajfa-6693	79	51	size	size	NOUN
ajfa-6693	79	52	and	and	CCONJ
ajfa-6693	79	53	sequence	sequence	NOUN
ajfa-6693	79	54	,	,	PUNCT
ajfa-6693	79	55	and	and	CCONJ
ajfa-6693	79	56	exhibit	exhibit	VERB
ajfa-6693	79	57	different	different	ADJ
ajfa-6693	79	58	variations	variation	NOUN
ajfa-6693	79	59	.	.	PUNCT
ajfa-6693	80	1	3.6	3.6	NUM
ajfa-6693	80	2	.	.	PUNCT
ajfa-6693	80	3	hypothesis	hypothesis	NOUN
ajfa-6693	80	4	testing	testing	NOUN
ajfa-6693	80	5	in	in	ADP
ajfa-6693	80	6	this	this	DET
ajfa-6693	80	7	research	research	NOUN
ajfa-6693	80	8	,	,	PUNCT
ajfa-6693	80	9	there	there	PRON
ajfa-6693	80	10	is	be	VERB
ajfa-6693	80	11	one	one	NUM
ajfa-6693	80	12	dependent	dependent	ADJ
ajfa-6693	80	13	variable	variable	NOUN
ajfa-6693	80	14	correlated	correlate	VERB
ajfa-6693	80	15	to	to	ADP
ajfa-6693	80	16	five	five	NUM
ajfa-6693	80	17	independent	independent	ADJ
ajfa-6693	80	18	variables	variable	NOUN
ajfa-6693	80	19	.	.	PUNCT
ajfa-6693	81	1	therefore	therefore	ADV
ajfa-6693	81	2	,	,	PUNCT
ajfa-6693	81	3	this	this	DET
ajfa-6693	81	4	research	research	NOUN
ajfa-6693	81	5	will	will	AUX
ajfa-6693	81	6	be	be	AUX
ajfa-6693	81	7	analyzed	analyze	VERB
ajfa-6693	81	8	based	base	VERB
ajfa-6693	81	9	on	on	ADP
ajfa-6693	81	10	multiple	multiple	ADJ
ajfa-6693	81	11	linear	linear	ADJ
ajfa-6693	81	12	regression	regression	NOUN
ajfa-6693	81	13	,	,	PUNCT
ajfa-6693	81	14	with	with	ADP
ajfa-6693	81	15	the	the	DET
ajfa-6693	81	16	following	follow	VERB
ajfa-6693	81	17	equation	equation	NOUN
ajfa-6693	81	18	:	:	PUNCT
ajfa-6693	82	1	=	=	X
ajfa-6693	83	1	+	+	PUNCT
ajfa-6693	83	2	+	+	PUNCT
ajfa-6693	83	3	+	+	PUNCT
ajfa-6693	83	4	+	+	PUNCT
ajfa-6693	83	5	+	+	CCONJ
ajfa-6693	83	6	+	+	NUM
ajfa-6693	83	7	explanation	explanation	NOUN
ajfa-6693	83	8	:	:	PUNCT
ajfa-6693	83	9	asian	asian	ADJ
ajfa-6693	83	10	journal	journal	NOUN
ajfa-6693	83	11	of	of	ADP
ajfa-6693	83	12	finance	finance	PROPN
ajfa-6693	83	13	&	&	CCONJ
ajfa-6693	83	14	accounting	accounting	PROPN
ajfa-6693	83	15	issn	issn	PROPN
ajfa-6693	83	16	1946	1946	NUM
ajfa-6693	83	17	-	-	PUNCT
ajfa-6693	83	18	052x	052x	PROPN
ajfa-6693	83	19	2014	2014	NUM
ajfa-6693	83	20	,	,	PUNCT
ajfa-6693	83	21	vol	vol	NOUN
ajfa-6693	83	22	.	.	PROPN
ajfa-6693	84	1	6	6	NUM
ajfa-6693	84	2	,	,	PUNCT
ajfa-6693	84	3	no	no	INTJ
ajfa-6693	84	4	.	.	NOUN
ajfa-6693	84	5	2	2	NUM
ajfa-6693	84	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	84	7	429	429	NUM
ajfa-6693	84	8	=	=	SYM
ajfa-6693	84	9	discquality	discquality	NOUN
ajfa-6693	84	10	a	a	DET
ajfa-6693	84	11	=	=	NOUN
ajfa-6693	84	12	value	value	NOUN
ajfa-6693	84	13	of	of	ADP
ajfa-6693	84	14	if	if	SCONJ
ajfa-6693	84	15	,	,	PUNCT
ajfa-6693	84	16	,	,	PUNCT
ajfa-6693	84	17	,	,	PUNCT
ajfa-6693	84	18	,	,	PUNCT
ajfa-6693	84	19	=	=	SYM
ajfa-6693	84	20	0	0	NUM
ajfa-6693	84	21	,	,	PUNCT
ajfa-6693	84	22	,	,	PUNCT
ajfa-6693	84	23	,	,	PUNCT
ajfa-6693	84	24	,	,	PUNCT
ajfa-6693	84	25	=	=	NOUN
ajfa-6693	84	26	coefficients	coefficient	NOUN
ajfa-6693	84	27	of	of	ADP
ajfa-6693	84	28	regression	regression	NOUN
ajfa-6693	85	1	=	=	PUNCT
ajfa-6693	85	2	quick	quick	ADJ
ajfa-6693	85	3	=	=	PUNCT
ajfa-6693	85	4	current	current	ADJ
ajfa-6693	85	5	=	=	PUNCT
ajfa-6693	85	6	roe	roe	NOUN
ajfa-6693	85	7	=	=	SYM
ajfa-6693	85	8	roa	roa	PROPN
ajfa-6693	85	9	=	=	PROPN
ajfa-6693	85	10	lev	lev	NOUN
ajfa-6693	85	11	e	e	NOUN
ajfa-6693	85	12	=	=	PUNCT
ajfa-6693	85	13	residual	residual	ADJ
ajfa-6693	85	14	value	value	NOUN
ajfa-6693	85	15	3.6.1	3.6.1	NUM
ajfa-6693	85	16	.	.	PUNCT
ajfa-6693	86	1	first	first	ADJ
ajfa-6693	86	2	hypothesis	hypothesis	NOUN
ajfa-6693	86	3	testing	test	VERB
ajfa-6693	86	4	first	first	ADJ
ajfa-6693	86	5	hypothesis	hypothesis	NOUN
ajfa-6693	86	6	is	be	AUX
ajfa-6693	86	7	tested	test	VERB
ajfa-6693	86	8	with	with	ADP
ajfa-6693	86	9	f	f	NOUN
ajfa-6693	86	10	-	-	PUNCT
ajfa-6693	86	11	test	test	NOUN
ajfa-6693	86	12	with	with	ADP
ajfa-6693	86	13	the	the	DET
ajfa-6693	86	14	following	follow	VERB
ajfa-6693	86	15	formula	formula	NOUN
ajfa-6693	86	16	:	:	PUNCT
ajfa-6693	87	1	=	=	SYM
ajfa-6693	87	2	(	(	PUNCT
ajfa-6693	87	3	−	−	PROPN
ajfa-6693	87	4	1)⁄1	1)⁄1	NUM
ajfa-6693	87	5	−	−	PROPN
ajfa-6693	87	6	(	(	PUNCT
ajfa-6693	87	7	−	−	PROPN
ajfa-6693	87	8	)	)	PUNCT
ajfa-6693	88	1	⁄	⁄	PROPN
ajfa-6693	88	2	explanation	explanation	NOUN
ajfa-6693	88	3	:	:	PUNCT
ajfa-6693	88	4	f	f	PROPN
ajfa-6693	88	5	=	=	SYM
ajfa-6693	88	6	f	f	PROPN
ajfa-6693	88	7	value	value	NOUN
ajfa-6693	88	8	resulting	result	VERB
ajfa-6693	88	9	from	from	ADP
ajfa-6693	88	10	the	the	DET
ajfa-6693	88	11	calculation	calculation	NOUN
ajfa-6693	88	12	(	(	PUNCT
ajfa-6693	88	13	)	)	PUNCT
ajfa-6693	88	14	=	=	SYM
ajfa-6693	88	15	coefficient	coefficient	NOUN
ajfa-6693	88	16	of	of	ADP
ajfa-6693	88	17	determination	determination	NOUN
ajfa-6693	88	18	k	k	NOUN
ajfa-6693	88	19	=	=	PUNCT
ajfa-6693	88	20	number	number	NOUN
ajfa-6693	88	21	of	of	ADP
ajfa-6693	88	22	variables	variable	NOUN
ajfa-6693	88	23	n	n	NOUN
ajfa-6693	88	24	=	=	NOUN
ajfa-6693	88	25	number	number	NOUN
ajfa-6693	88	26	of	of	ADP
ajfa-6693	88	27	observations	observation	NOUN
ajfa-6693	88	28	the	the	DET
ajfa-6693	88	29	criteria	criterion	NOUN
ajfa-6693	88	30	of	of	ADP
ajfa-6693	88	31	testing	testing	NOUN
ajfa-6693	88	32	are	be	AUX
ajfa-6693	88	33	as	as	ADP
ajfa-6693	88	34	the	the	DET
ajfa-6693	88	35	following	following	NOUN
ajfa-6693	88	36	:	:	PUNCT
ajfa-6693	88	37	:	:	PUNCT
ajfa-6693	89	1	=	=	PUNCT
ajfa-6693	89	2	=	=	PUNCT
ajfa-6693	89	3	=	=	PUNCT
ajfa-6693	89	4	=	=	PUNCT
ajfa-6693	89	5	=	=	SYM
ajfa-6693	89	6	0	0	PUNCT
ajfa-6693	89	7	(	(	PUNCT
ajfa-6693	89	8	quick	quick	ADJ
ajfa-6693	89	9	assets	asset	NOUN
ajfa-6693	89	10	ratio	ratio	NOUN
ajfa-6693	89	11	(	(	PUNCT
ajfa-6693	89	12	quick	quick	ADJ
ajfa-6693	89	13	)	)	PUNCT
ajfa-6693	89	14	,	,	PUNCT
ajfa-6693	89	15	current	current	ADJ
ajfa-6693	89	16	assets	asset	NOUN
ajfa-6693	89	17	ratio	ratio	NOUN
ajfa-6693	89	18	(	(	PUNCT
ajfa-6693	89	19	current	current	ADJ
ajfa-6693	89	20	)	)	PUNCT
ajfa-6693	89	21	,	,	PUNCT
ajfa-6693	89	22	return	return	VERB
ajfa-6693	89	23	on	on	ADP
ajfa-6693	89	24	equity	equity	NOUN
ajfa-6693	89	25	(	(	PUNCT
ajfa-6693	89	26	roe	roe	PROPN
ajfa-6693	89	27	)	)	PUNCT
ajfa-6693	89	28	,	,	PUNCT
ajfa-6693	89	29	return	return	VERB
ajfa-6693	89	30	on	on	ADP
ajfa-6693	89	31	assets	asset	NOUN
ajfa-6693	89	32	(	(	PUNCT
ajfa-6693	89	33	roa	roa	NOUN
ajfa-6693	89	34	)	)	PUNCT
ajfa-6693	89	35	and	and	CCONJ
ajfa-6693	89	36	financial	financial	ADJ
ajfa-6693	89	37	leverage	leverage	NOUN
ajfa-6693	89	38	(	(	PUNCT
ajfa-6693	89	39	lev	lev	NOUN
ajfa-6693	89	40	)	)	PUNCT
ajfa-6693	89	41	do	do	AUX
ajfa-6693	89	42	not	not	PART
ajfa-6693	89	43	affect	affect	VERB
ajfa-6693	89	44	the	the	DET
ajfa-6693	89	45	disclosure	disclosure	NOUN
ajfa-6693	89	46	quality	quality	NOUN
ajfa-6693	89	47	(	(	PUNCT
ajfa-6693	89	48	discquality	discquality	NOUN
ajfa-6693	89	49	)	)	PUNCT
ajfa-6693	89	50	simultaneously	simultaneously	ADV
ajfa-6693	89	51	)	)	PUNCT
ajfa-6693	89	52	:	:	PUNCT
ajfa-6693	90	1	=	=	PUNCT
ajfa-6693	90	2	=	=	PUNCT
ajfa-6693	91	1	=	=	PUNCT
ajfa-6693	91	2	=	=	SYM
ajfa-6693	91	3	≠	≠	PROPN
ajfa-6693	91	4	0	0	NUM
ajfa-6693	91	5	(	(	PUNCT
ajfa-6693	91	6	quick	quick	ADJ
ajfa-6693	91	7	assets	asset	NOUN
ajfa-6693	91	8	ratio	ratio	NOUN
ajfa-6693	91	9	(	(	PUNCT
ajfa-6693	91	10	quick	quick	ADJ
ajfa-6693	91	11	)	)	PUNCT
ajfa-6693	91	12	,	,	PUNCT
ajfa-6693	91	13	current	current	ADJ
ajfa-6693	91	14	assets	asset	NOUN
ajfa-6693	91	15	ratio	ratio	NOUN
ajfa-6693	91	16	(	(	PUNCT
ajfa-6693	91	17	current	current	ADJ
ajfa-6693	91	18	)	)	PUNCT
ajfa-6693	91	19	,	,	PUNCT
ajfa-6693	91	20	return	return	VERB
ajfa-6693	91	21	on	on	ADP
ajfa-6693	91	22	equity	equity	NOUN
ajfa-6693	91	23	(	(	PUNCT
ajfa-6693	91	24	roe	roe	PROPN
ajfa-6693	91	25	)	)	PUNCT
ajfa-6693	91	26	,	,	PUNCT
ajfa-6693	91	27	return	return	VERB
ajfa-6693	91	28	on	on	ADP
ajfa-6693	91	29	assets	asset	NOUN
ajfa-6693	91	30	(	(	PUNCT
ajfa-6693	91	31	roa	roa	NOUN
ajfa-6693	91	32	)	)	PUNCT
ajfa-6693	91	33	and	and	CCONJ
ajfa-6693	91	34	financial	financial	ADJ
ajfa-6693	91	35	leverage	leverage	NOUN
ajfa-6693	91	36	(	(	PUNCT
ajfa-6693	91	37	lev	lev	NOUN
ajfa-6693	91	38	)	)	PUNCT
ajfa-6693	91	39	affect	affect	VERB
ajfa-6693	91	40	the	the	DET
ajfa-6693	91	41	disclosure	disclosure	NOUN
ajfa-6693	91	42	quality	quality	NOUN
ajfa-6693	91	43	(	(	PUNCT
ajfa-6693	91	44	discquality	discquality	NOUN
ajfa-6693	91	45	)	)	PUNCT
ajfa-6693	91	46	simultaneously	simultaneously	ADV
ajfa-6693	91	47	)	)	PUNCT
ajfa-6693	91	48	therefore	therefore	ADV
ajfa-6693	91	49	,	,	PUNCT
ajfa-6693	91	50	would	would	AUX
ajfa-6693	91	51	be	be	AUX
ajfa-6693	91	52	accepted	accept	VERB
ajfa-6693	91	53	if	if	SCONJ
ajfa-6693	91	54	is	be	AUX
ajfa-6693	91	55	smaller	small	ADJ
ajfa-6693	91	56	than	than	ADP
ajfa-6693	91	57	(	(	PUNCT
ajfa-6693	91	58	critical	critical	ADJ
ajfa-6693	91	59	value	value	NOUN
ajfa-6693	91	60	)	)	PUNCT
ajfa-6693	91	61	or	or	CCONJ
ajfa-6693	91	62	when	when	SCONJ
ajfa-6693	91	63	the	the	DET
ajfa-6693	91	64	probability	probability	NOUN
ajfa-6693	91	65	value	value	NOUN
ajfa-6693	91	66	is	be	AUX
ajfa-6693	91	67	higher	high	ADJ
ajfa-6693	91	68	than	than	ADP
ajfa-6693	91	69	5	5	NUM
ajfa-6693	91	70	%	%	NOUN
ajfa-6693	91	71	(	(	PUNCT
ajfa-6693	91	72	=	=	NOUN
ajfa-6693	91	73	0.05	0.05	NUM
ajfa-6693	91	74	)	)	PUNCT
ajfa-6693	91	75	,	,	PUNCT
ajfa-6693	91	76	and	and	CCONJ
ajfa-6693	91	77	would	would	AUX
ajfa-6693	91	78	be	be	AUX
ajfa-6693	91	79	rejected	reject	VERB
ajfa-6693	91	80	if	if	SCONJ
ajfa-6693	91	81	is	be	AUX
ajfa-6693	91	82	higher	high	ADJ
ajfa-6693	91	83	than	than	ADP
ajfa-6693	91	84	critical	critical	ADJ
ajfa-6693	91	85	value	value	NOUN
ajfa-6693	91	86	or	or	CCONJ
ajfa-6693	91	87	when	when	SCONJ
ajfa-6693	91	88	the	the	DET
ajfa-6693	91	89	probability	probability	NOUN
ajfa-6693	91	90	value	value	NOUN
ajfa-6693	91	91	is	be	AUX
ajfa-6693	91	92	smaller	small	ADJ
ajfa-6693	91	93	than	than	ADP
ajfa-6693	91	94	5	5	NUM
ajfa-6693	91	95	%	%	NOUN
ajfa-6693	91	96	(	(	PUNCT
ajfa-6693	91	97	=	=	NOUN
ajfa-6693	91	98	0.05	0.05	NUM
ajfa-6693	91	99	)	)	PUNCT
ajfa-6693	91	100	.	.	PUNCT
ajfa-6693	92	1	3.6.2	3.6.2	X
ajfa-6693	92	2	.	.	NOUN
ajfa-6693	92	3	second	second	ADJ
ajfa-6693	92	4	hypothesis	hypothesis	NOUN
ajfa-6693	92	5	testing	test	VERB
ajfa-6693	92	6	second	second	ADJ
ajfa-6693	92	7	hypothesis	hypothesis	NOUN
ajfa-6693	92	8	is	be	AUX
ajfa-6693	92	9	tested	test	VERB
ajfa-6693	92	10	by	by	ADP
ajfa-6693	92	11	t	t	PROPN
ajfa-6693	92	12	-	-	PUNCT
ajfa-6693	92	13	test	test	NOUN
ajfa-6693	92	14	with	with	ADP
ajfa-6693	92	15	the	the	DET
ajfa-6693	92	16	following	follow	VERB
ajfa-6693	92	17	formula	formula	NOUN
ajfa-6693	92	18	:	:	PUNCT
ajfa-6693	92	19	asian	asian	ADJ
ajfa-6693	92	20	journal	journal	NOUN
ajfa-6693	92	21	of	of	ADP
ajfa-6693	92	22	finance	finance	PROPN
ajfa-6693	92	23	&	&	CCONJ
ajfa-6693	92	24	accounting	accounting	PROPN
ajfa-6693	92	25	issn	issn	PROPN
ajfa-6693	92	26	1946	1946	NUM
ajfa-6693	92	27	-	-	PUNCT
ajfa-6693	92	28	052x	052x	PROPN
ajfa-6693	92	29	2014	2014	NUM
ajfa-6693	92	30	,	,	PUNCT
ajfa-6693	92	31	vol	vol	NOUN
ajfa-6693	92	32	.	.	PROPN
ajfa-6693	92	33	6	6	NUM
ajfa-6693	92	34	,	,	PUNCT
ajfa-6693	92	35	no	no	INTJ
ajfa-6693	92	36	.	.	NOUN
ajfa-6693	92	37	2	2	NUM
ajfa-6693	92	38	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	92	39	430	430	NUM
ajfa-6693	92	40	t	t	NOUN
ajfa-6693	92	41	=	=	PUNCT
ajfa-6693	92	42	bs	bs	NOUN
ajfa-6693	92	43	explanation	explanation	NOUN
ajfa-6693	92	44	:	:	PUNCT
ajfa-6693	92	45	t	t	PROPN
ajfa-6693	92	46	=	=	SYM
ajfa-6693	92	47	t	t	PROPN
ajfa-6693	92	48	value	value	NOUN
ajfa-6693	92	49	that	that	PRON
ajfa-6693	92	50	is	be	AUX
ajfa-6693	92	51	resulted	result	VERB
ajfa-6693	92	52	from	from	ADP
ajfa-6693	92	53	the	the	DET
ajfa-6693	92	54	calculation	calculation	NOUN
ajfa-6693	92	55	b	b	NOUN
ajfa-6693	92	56	=	=	NOUN
ajfa-6693	92	57	coefficient	coefficient	NOUN
ajfa-6693	92	58	of	of	ADP
ajfa-6693	92	59	regression	regression	NOUN
ajfa-6693	92	60	s	s	PART
ajfa-6693	92	61	=	=	NOUN
ajfa-6693	92	62	standard	standard	ADJ
ajfa-6693	92	63	error	error	NOUN
ajfa-6693	92	64	of	of	ADP
ajfa-6693	92	65	regression	regression	NOUN
ajfa-6693	92	66	coefficient	coefficient	VERB
ajfa-6693	92	67	the	the	DET
ajfa-6693	92	68	criteria	criterion	NOUN
ajfa-6693	92	69	of	of	ADP
ajfa-6693	92	70	testing	testing	NOUN
ajfa-6693	92	71	are	be	AUX
ajfa-6693	92	72	as	as	SCONJ
ajfa-6693	92	73	follows	follow	VERB
ajfa-6693	92	74	:	:	PUNCT
ajfa-6693	92	75	h	h	NOUN
ajfa-6693	92	76	:	:	PUNCT
ajfa-6693	92	77	,	,	PUNCT
ajfa-6693	92	78	,	,	PUNCT
ajfa-6693	92	79	,	,	PUNCT
ajfa-6693	92	80	,	,	PUNCT
ajfa-6693	92	81	=	=	PUNCT
ajfa-6693	92	82	0(quick	0(quick	NOUN
ajfa-6693	92	83	assets	asset	NOUN
ajfa-6693	92	84	ratio	ratio	NOUN
ajfa-6693	92	85	(	(	PUNCT
ajfa-6693	92	86	quick	quick	ADJ
ajfa-6693	92	87	)	)	PUNCT
ajfa-6693	92	88	,	,	PUNCT
ajfa-6693	92	89	current	current	ADJ
ajfa-6693	92	90	assets	asset	NOUN
ajfa-6693	92	91	ratio	ratio	NOUN
ajfa-6693	92	92	(	(	PUNCT
ajfa-6693	92	93	current	current	ADJ
ajfa-6693	92	94	)	)	PUNCT
ajfa-6693	92	95	,	,	PUNCT
ajfa-6693	92	96	return	return	VERB
ajfa-6693	92	97	on	on	ADP
ajfa-6693	92	98	equity	equity	NOUN
ajfa-6693	92	99	(	(	PUNCT
ajfa-6693	92	100	roe	roe	PROPN
ajfa-6693	92	101	)	)	PUNCT
ajfa-6693	92	102	,	,	PUNCT
ajfa-6693	92	103	return	return	VERB
ajfa-6693	92	104	on	on	ADP
ajfa-6693	92	105	assets	asset	NOUN
ajfa-6693	92	106	(	(	PUNCT
ajfa-6693	92	107	roa	roa	NOUN
ajfa-6693	92	108	)	)	PUNCT
ajfa-6693	92	109	and	and	CCONJ
ajfa-6693	92	110	financial	financial	ADJ
ajfa-6693	92	111	leverage	leverage	NOUN
ajfa-6693	92	112	(	(	PUNCT
ajfa-6693	92	113	lev	lev	NOUN
ajfa-6693	92	114	)	)	PUNCT
ajfa-6693	92	115	do	do	AUX
ajfa-6693	92	116	not	not	PART
ajfa-6693	92	117	affect	affect	VERB
ajfa-6693	92	118	the	the	DET
ajfa-6693	92	119	disclosure	disclosure	NOUN
ajfa-6693	92	120	quality	quality	NOUN
ajfa-6693	92	121	(	(	PUNCT
ajfa-6693	92	122	discquality	discquality	NOUN
ajfa-6693	92	123	)	)	PUNCT
ajfa-6693	92	124	simultaneously	simultaneously	ADV
ajfa-6693	92	125	)	)	PUNCT
ajfa-6693	92	126	h	h	NOUN
ajfa-6693	92	127	:	:	PUNCT
ajfa-6693	92	128	,	,	PUNCT
ajfa-6693	92	129	,	,	PUNCT
ajfa-6693	92	130	,	,	PUNCT
ajfa-6693	92	131	,	,	PUNCT
ajfa-6693	92	132	≠	≠	PROPN
ajfa-6693	92	133	0(quick	0(quick	NOUN
ajfa-6693	92	134	assets	asset	NOUN
ajfa-6693	92	135	ratio	ratio	NOUN
ajfa-6693	92	136	(	(	PUNCT
ajfa-6693	92	137	quick	quick	ADJ
ajfa-6693	92	138	)	)	PUNCT
ajfa-6693	92	139	,	,	PUNCT
ajfa-6693	92	140	current	current	ADJ
ajfa-6693	92	141	assets	asset	NOUN
ajfa-6693	92	142	ratio	ratio	NOUN
ajfa-6693	92	143	(	(	PUNCT
ajfa-6693	92	144	current	current	ADJ
ajfa-6693	92	145	)	)	PUNCT
ajfa-6693	92	146	,	,	PUNCT
ajfa-6693	92	147	return	return	VERB
ajfa-6693	92	148	on	on	ADP
ajfa-6693	92	149	equity	equity	NOUN
ajfa-6693	92	150	(	(	PUNCT
ajfa-6693	92	151	roe	roe	PROPN
ajfa-6693	92	152	)	)	PUNCT
ajfa-6693	92	153	,	,	PUNCT
ajfa-6693	92	154	return	return	VERB
ajfa-6693	92	155	on	on	ADP
ajfa-6693	92	156	assets	asset	NOUN
ajfa-6693	92	157	(	(	PUNCT
ajfa-6693	92	158	roa	roa	NOUN
ajfa-6693	92	159	)	)	PUNCT
ajfa-6693	92	160	and	and	CCONJ
ajfa-6693	92	161	financial	financial	ADJ
ajfa-6693	92	162	leverage	leverage	NOUN
ajfa-6693	92	163	(	(	PUNCT
ajfa-6693	92	164	lev	lev	NOUN
ajfa-6693	92	165	)	)	PUNCT
ajfa-6693	92	166	affect	affect	VERB
ajfa-6693	92	167	the	the	DET
ajfa-6693	92	168	disclosure	disclosure	NOUN
ajfa-6693	92	169	quality	quality	NOUN
ajfa-6693	92	170	(	(	PUNCT
ajfa-6693	92	171	discquality	discquality	NOUN
ajfa-6693	92	172	)	)	PUNCT
ajfa-6693	92	173	simultaneously	simultaneously	ADV
ajfa-6693	92	174	)	)	PUNCT
ajfa-6693	92	175	then	then	ADV
ajfa-6693	92	176	,	,	PUNCT
ajfa-6693	92	177	would	would	AUX
ajfa-6693	92	178	be	be	AUX
ajfa-6693	92	179	accepted	accept	VERB
ajfa-6693	92	180	if	if	SCONJ
ajfa-6693	92	181	is	be	AUX
ajfa-6693	92	182	smaller	small	ADJ
ajfa-6693	92	183	than	than	ADP
ajfa-6693	92	184	critical	critical	ADJ
ajfa-6693	92	185	value	value	NOUN
ajfa-6693	92	186	or	or	CCONJ
ajfa-6693	92	187	when	when	SCONJ
ajfa-6693	92	188	the	the	DET
ajfa-6693	92	189	probability	probability	NOUN
ajfa-6693	92	190	value	value	NOUN
ajfa-6693	92	191	is	be	AUX
ajfa-6693	92	192	higher	high	ADJ
ajfa-6693	92	193	than	than	ADP
ajfa-6693	92	194	5	5	NUM
ajfa-6693	92	195	%	%	NOUN
ajfa-6693	92	196	(	(	PUNCT
ajfa-6693	92	197	=	=	NOUN
ajfa-6693	92	198	0.05	0.05	NUM
ajfa-6693	92	199	)	)	PUNCT
ajfa-6693	92	200	,	,	PUNCT
ajfa-6693	92	201	and	and	CCONJ
ajfa-6693	92	202	would	would	AUX
ajfa-6693	92	203	be	be	AUX
ajfa-6693	92	204	rejected	reject	VERB
ajfa-6693	92	205	if	if	SCONJ
ajfa-6693	92	206	is	be	AUX
ajfa-6693	92	207	higher	high	ADJ
ajfa-6693	92	208	than	than	ADP
ajfa-6693	92	209	critical	critical	ADJ
ajfa-6693	92	210	value	value	NOUN
ajfa-6693	92	211	or	or	CCONJ
ajfa-6693	92	212	when	when	SCONJ
ajfa-6693	92	213	the	the	DET
ajfa-6693	92	214	probability	probability	NOUN
ajfa-6693	92	215	value	value	NOUN
ajfa-6693	92	216	is	be	AUX
ajfa-6693	92	217	smaller	small	ADJ
ajfa-6693	92	218	than	than	ADP
ajfa-6693	92	219	5	5	NUM
ajfa-6693	92	220	%	%	NOUN
ajfa-6693	92	221	(	(	PUNCT
ajfa-6693	92	222	=	=	NOUN
ajfa-6693	92	223	0.05	0.05	NUM
ajfa-6693	92	224	)	)	PUNCT
ajfa-6693	92	225	.	.	PUNCT
ajfa-6693	93	1	4	4	X
ajfa-6693	93	2	.	.	X
ajfa-6693	93	3	empirical	empirical	ADJ
ajfa-6693	93	4	results	result	NOUN
ajfa-6693	93	5	4	4	NUM
ajfa-6693	93	6	.	.	NOUN
ajfa-6693	93	7	1	1	NUM
ajfa-6693	93	8	.	.	PUNCT
ajfa-6693	93	9	descriptive	descriptive	ADJ
ajfa-6693	93	10	statisticsof	statisticsof	NOUN
ajfa-6693	93	11	variables	variable	VERB
ajfa-6693	93	12	descriptive	descriptive	ADJ
ajfa-6693	93	13	statistics	statistic	NOUN
ajfa-6693	93	14	of	of	ADP
ajfa-6693	93	15	variables	variable	NOUN
ajfa-6693	93	16	are	be	AUX
ajfa-6693	93	17	presented	present	VERB
ajfa-6693	93	18	in	in	ADP
ajfa-6693	93	19	table	table	NOUN
ajfa-6693	93	20	2	2	NUM
ajfa-6693	93	21	.	.	PUNCT
ajfa-6693	93	22	table	table	NOUN
ajfa-6693	93	23	2	2	NUM
ajfa-6693	93	24	.	.	PUNCT
ajfa-6693	93	25	descriptive	descriptive	ADJ
ajfa-6693	93	26	statistics	statistic	NOUN
ajfa-6693	93	27	discq	discq	VERB
ajfa-6693	93	28	quick	quick	ADJ
ajfa-6693	93	29	current	current	ADJ
ajfa-6693	93	30	roe	roe	NOUN
ajfa-6693	93	31	roa	roa	PROPN
ajfa-6693	93	32	lev	lev	PROPN
ajfa-6693	93	33	mean	mean	VERB
ajfa-6693	93	34	54.13333	54.13333	NUM
ajfa-6693	94	1	0.729042	0.729042	NUM
ajfa-6693	94	2	1.252083	1.252083	NUM
ajfa-6693	94	3	0.380542	0.380542	NUM
ajfa-6693	94	4	0.157250	0.157250	NUM
ajfa-6693	94	5	0.567458	0.567458	NUM
ajfa-6693	94	6	median	median	NOUN
ajfa-6693	94	7	57.00000	57.00000	NUM
ajfa-6693	94	8	0.680000	0.680000	NUM
ajfa-6693	94	9	1.235000	1.235000	NUM
ajfa-6693	94	10	0.340000	0.340000	NUM
ajfa-6693	94	11	0.120000	0.120000	NUM
ajfa-6693	94	12	0.600000	0.600000	NUM
ajfa-6693	94	13	maximam	maximam	ADJ
ajfa-6693	94	14	100.0000	100.0000	NUM
ajfa-6693	94	15	3.790000	3.790000	NUM
ajfa-6693	94	16	3.790000	3.790000	NUM
ajfa-6693	94	17	4.540000	4.540000	NUM
ajfa-6693	94	18	2.070000	2.070000	NUM
ajfa-6693	94	19	0.860000	0.860000	NUM
ajfa-6693	94	20	minimum	minimum	NOUN
ajfa-6693	94	21	2.000000	2.000000	NUM
ajfa-6693	94	22	0.040000	0.040000	NUM
ajfa-6693	94	23	0.240000	0.240000	NUM
ajfa-6693	94	24	0.010000	0.010000	NUM
ajfa-6693	94	25	0.010000	0.010000	NUM
ajfa-6693	94	26	0.170000	0.170000	NUM
ajfa-6693	94	27	std	std	NOUN
ajfa-6693	94	28	.	.	PUNCT
ajfa-6693	94	29	dev	dev	PROPN
ajfa-6693	94	30	.	.	PROPN
ajfa-6693	94	31	23.43474	23.43474	NUM
ajfa-6693	95	1	0.466427	0.466427	NUM
ajfa-6693	95	2	0.547433	0.547433	NUM
ajfa-6693	95	3	0.358651	0.358651	NUM
ajfa-6693	95	4	0.168996	0.168996	NUM
ajfa-6693	95	5	0.141722	0.141722	NUM
ajfa-6693	95	6	skewness	skewness	NOUN
ajfa-6693	95	7	-0.254428	-0.254428	VERB
ajfa-6693	95	8	2.839173	2.839173	NUM
ajfa-6693	95	9	1.408893	1.408893	NUM
ajfa-6693	95	10	7.273606	7.273606	NUM
ajfa-6693	95	11	6.939207	6.939207	NUM
ajfa-6693	95	12	-0.385093	-0.385093	NOUN
ajfa-6693	95	13	kurtosis	kurtosis	VERB
ajfa-6693	95	14	2.323912	2.323912	NUM
ajfa-6693	95	15	17.45742	17.45742	NUM
ajfa-6693	95	16	7.582596	7.582596	NUM
ajfa-6693	95	17	79.04151	79.04151	NUM
ajfa-6693	95	18	73.36717	73.36717	NUM
ajfa-6693	95	19	2.303434	2.303434	NUM
ajfa-6693	95	20	table	table	NOUN
ajfa-6693	95	21	2shows	2shows	NUM
ajfa-6693	95	22	that	that	SCONJ
ajfa-6693	95	23	the	the	DET
ajfa-6693	95	24	average	average	NOUN
ajfa-6693	95	25	of	of	ADP
ajfa-6693	95	26	disclosure	disclosure	NOUN
ajfa-6693	95	27	quality	quality	NOUN
ajfa-6693	95	28	(	(	PUNCT
ajfa-6693	95	29	discquality	discquality	NOUN
ajfa-6693	95	30	)	)	PUNCT
ajfa-6693	95	31	for	for	ADP
ajfa-6693	95	32	the	the	DET
ajfa-6693	95	33	corporations	corporation	NOUN
ajfa-6693	95	34	during	during	ADP
ajfa-6693	95	35	period	period	NOUN
ajfa-6693	95	36	investigated	investigate	VERB
ajfa-6693	95	37	,	,	PUNCT
ajfa-6693	95	38	is	be	AUX
ajfa-6693	95	39	54.13	54.13	NUM
ajfa-6693	95	40	.	.	PUNCT
ajfa-6693	96	1	additionally	additionally	ADV
ajfa-6693	96	2	,	,	PUNCT
ajfa-6693	96	3	we	we	PRON
ajfa-6693	96	4	can	can	AUX
ajfa-6693	96	5	see	see	VERB
ajfa-6693	96	6	that	that	DET
ajfa-6693	96	7	score	score	NOUN
ajfa-6693	96	8	2	2	NUM
ajfa-6693	96	9	as	as	SCONJ
ajfa-6693	96	10	the	the	DET
ajfa-6693	96	11	least	least	ADJ
ajfa-6693	96	12	number	number	NOUN
ajfa-6693	96	13	of	of	ADP
ajfa-6693	96	14	disclosure	disclosure	NOUN
ajfa-6693	96	15	quality	quality	NOUN
ajfa-6693	96	16	(	(	PUNCT
ajfa-6693	96	17	discquality	discquality	NOUN
ajfa-6693	96	18	)	)	PUNCT
ajfa-6693	96	19	is	be	AUX
ajfa-6693	96	20	very	very	ADV
ajfa-6693	96	21	unfavorable	unfavorable	ADJ
ajfa-6693	96	22	for	for	ADP
ajfa-6693	96	23	a	a	DET
ajfa-6693	96	24	corporation	corporation	NOUN
ajfa-6693	96	25	.	.	PUNCT
ajfa-6693	97	1	the	the	DET
ajfa-6693	97	2	most	most	ADV
ajfa-6693	97	3	important	important	ADJ
ajfa-6693	97	4	point	point	NOUN
ajfa-6693	97	5	in	in	ADP
ajfa-6693	97	6	this	this	DET
ajfa-6693	97	7	table	table	NOUN
ajfa-6693	97	8	is	be	AUX
ajfa-6693	97	9	high	high	ADJ
ajfa-6693	97	10	variance	variance	NOUN
ajfa-6693	97	11	of	of	ADP
ajfa-6693	97	12	disclosure	disclosure	NOUN
ajfa-6693	97	13	quality	quality	NOUN
ajfa-6693	97	14	.	.	PUNCT
ajfa-6693	98	1	the	the	DET
ajfa-6693	98	2	fifthrow	fifthrow	NOUN
ajfa-6693	98	3	of	of	ADP
ajfa-6693	98	4	table	table	NOUN
ajfa-6693	98	5	related	relate	VERB
ajfa-6693	98	6	to	to	ADP
ajfa-6693	98	7	the	the	DET
ajfa-6693	98	8	standard	standard	ADJ
ajfa-6693	98	9	deviation	deviation	NOUN
ajfa-6693	98	10	of	of	ADP
ajfa-6693	98	11	variables	variable	NOUN
ajfa-6693	98	12	is	be	AUX
ajfa-6693	98	13	evident	evident	ADJ
ajfa-6693	98	14	to	to	ADP
ajfa-6693	98	15	this	this	DET
ajfa-6693	98	16	claim.also	claim.also	NOUN
ajfa-6693	98	17	,	,	PUNCT
ajfa-6693	98	18	the	the	DET
ajfa-6693	98	19	mean	mean	NOUN
ajfa-6693	98	20	of	of	ADP
ajfa-6693	98	21	asian	asian	ADJ
ajfa-6693	98	22	journal	journal	NOUN
ajfa-6693	98	23	of	of	ADP
ajfa-6693	98	24	finance	finance	PROPN
ajfa-6693	98	25	&	&	CCONJ
ajfa-6693	98	26	accounting	accounting	PROPN
ajfa-6693	98	27	issn	issn	PROPN
ajfa-6693	98	28	1946	1946	NUM
ajfa-6693	98	29	-	-	PUNCT
ajfa-6693	98	30	052x	052x	PROPN
ajfa-6693	98	31	2014	2014	NUM
ajfa-6693	98	32	,	,	PUNCT
ajfa-6693	98	33	vol	vol	NOUN
ajfa-6693	98	34	.	.	PROPN
ajfa-6693	99	1	6	6	NUM
ajfa-6693	99	2	,	,	PUNCT
ajfa-6693	99	3	no	no	INTJ
ajfa-6693	99	4	.	.	NOUN
ajfa-6693	99	5	2	2	NUM
ajfa-6693	99	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	99	7	431	431	NUM
ajfa-6693	99	8	disclosure	disclosure	NOUN
ajfa-6693	99	9	quality	quality	NOUN
ajfa-6693	99	10	(	(	PUNCT
ajfa-6693	99	11	discquality	discquality	NOUN
ajfa-6693	99	12	)	)	PUNCT
ajfa-6693	99	13	,	,	PUNCT
ajfa-6693	99	14	quick	quick	ADJ
ajfa-6693	99	15	assets	asset	NOUN
ajfa-6693	99	16	ratio	ratio	NOUN
ajfa-6693	99	17	(	(	PUNCT
ajfa-6693	99	18	quick	quick	ADJ
ajfa-6693	99	19	)	)	PUNCT
ajfa-6693	99	20	,	,	PUNCT
ajfa-6693	99	21	current	current	ADJ
ajfa-6693	99	22	assets	asset	NOUN
ajfa-6693	99	23	ratio	ratio	NOUN
ajfa-6693	99	24	(	(	PUNCT
ajfa-6693	99	25	current	current	ADJ
ajfa-6693	99	26	)	)	PUNCT
ajfa-6693	99	27	,	,	PUNCT
ajfa-6693	99	28	return	return	VERB
ajfa-6693	99	29	on	on	ADP
ajfa-6693	99	30	equity	equity	NOUN
ajfa-6693	99	31	(	(	PUNCT
ajfa-6693	99	32	roe	roe	PROPN
ajfa-6693	99	33	)	)	PUNCT
ajfa-6693	99	34	,	,	PUNCT
ajfa-6693	99	35	return	return	VERB
ajfa-6693	99	36	on	on	ADP
ajfa-6693	99	37	assets	asset	NOUN
ajfa-6693	99	38	(	(	PUNCT
ajfa-6693	99	39	roa	roa	NOUN
ajfa-6693	99	40	)	)	PUNCT
ajfa-6693	99	41	and	and	CCONJ
ajfa-6693	99	42	financial	financial	ADJ
ajfa-6693	99	43	leverage	leverage	NOUN
ajfa-6693	99	44	(	(	PUNCT
ajfa-6693	99	45	lev	lev	NOUN
ajfa-6693	99	46	)	)	PUNCT
ajfa-6693	99	47	are	be	AUX
ajfa-6693	99	48	54.13	54.13	NUM
ajfa-6693	99	49	,	,	PUNCT
ajfa-6693	99	50	0.72	0.72	NUM
ajfa-6693	99	51	,	,	PUNCT
ajfa-6693	99	52	1.25	1.25	NUM
ajfa-6693	99	53	,	,	PUNCT
ajfa-6693	99	54	0.38	0.38	NUM
ajfa-6693	99	55	,	,	PUNCT
ajfa-6693	99	56	0.15	0.15	NUM
ajfa-6693	99	57	and	and	CCONJ
ajfa-6693	99	58	0.56	0.56	NUM
ajfa-6693	99	59	respectively	respectively	ADV
ajfa-6693	99	60	.	.	PUNCT
ajfa-6693	100	1	comparing	compare	VERB
ajfa-6693	100	2	the	the	DET
ajfa-6693	100	3	coefficient	coefficient	NOUN
ajfa-6693	100	4	of	of	ADP
ajfa-6693	100	5	variations	variation	NOUN
ajfa-6693	100	6	(	(	PUNCT
ajfa-6693	100	7	.	.	PUNCT
ajfa-6693	100	8	.	.	PUNCT
ajfa-6693	100	9	)	)	PUNCT
ajfa-6693	101	1	of	of	ADP
ajfa-6693	101	2	independent	independent	ADJ
ajfa-6693	101	3	and	and	CCONJ
ajfa-6693	101	4	dependent	dependent	ADJ
ajfa-6693	101	5	variables	variable	NOUN
ajfa-6693	101	6	,	,	PUNCT
ajfa-6693	101	7	indicative	indicative	ADJ
ajfa-6693	101	8	the	the	DET
ajfa-6693	101	9	amount	amount	NOUN
ajfa-6693	101	10	of	of	ADP
ajfa-6693	101	11	dispersion	dispersion	NOUN
ajfa-6693	101	12	.	.	PUNCT
ajfa-6693	102	1	it	it	PRON
ajfa-6693	102	2	means	mean	VERB
ajfa-6693	102	3	that	that	SCONJ
ajfa-6693	102	4	whatever	whatever	PRON
ajfa-6693	102	5	the	the	DET
ajfa-6693	102	6	amount	amount	NOUN
ajfa-6693	102	7	of	of	ADP
ajfa-6693	102	8	dispersion	dispersion	NOUN
ajfa-6693	102	9	of	of	ADP
ajfa-6693	102	10	a	a	DET
ajfa-6693	102	11	variable	variable	NOUN
ajfa-6693	102	12	is	be	AUX
ajfa-6693	102	13	less	less	ADJ
ajfa-6693	102	14	,	,	PUNCT
ajfa-6693	102	15	stability	stability	NOUN
ajfa-6693	102	16	of	of	ADP
ajfa-6693	102	17	that	that	DET
ajfa-6693	102	18	variable	variable	NOUN
ajfa-6693	102	19	is	be	AUX
ajfa-6693	102	20	further	far	ADV
ajfa-6693	102	21	.	.	PUNCT
ajfa-6693	103	1	out	out	ADP
ajfa-6693	103	2	of	of	ADP
ajfa-6693	103	3	all	all	DET
ajfa-6693	103	4	the	the	DET
ajfa-6693	103	5	independent	independent	ADJ
ajfa-6693	103	6	variables	variable	NOUN
ajfa-6693	103	7	,	,	PUNCT
ajfa-6693	103	8	roa	roa	PROPN
ajfa-6693	103	9	has	have	VERB
ajfa-6693	103	10	the	the	DET
ajfa-6693	103	11	greatest	great	ADJ
ajfa-6693	103	12	amount	amount	NOUN
ajfa-6693	103	13	of	of	ADP
ajfa-6693	103	14	dispersion	dispersion	NOUN
ajfa-6693	103	15	(	(	PUNCT
ajfa-6693	103	16	1.075	1.075	NUM
ajfa-6693	103	17	)	)	PUNCT
ajfa-6693	103	18	and	and	CCONJ
ajfa-6693	103	19	lev	lev	NOUN
ajfa-6693	103	20	has	have	VERB
ajfa-6693	103	21	the	the	DET
ajfa-6693	103	22	lowest	low	ADJ
ajfa-6693	103	23	amount	amount	NOUN
ajfa-6693	103	24	of	of	ADP
ajfa-6693	103	25	dispersion	dispersion	NOUN
ajfa-6693	103	26	(	(	PUNCT
ajfa-6693	103	27	0.25	0.25	NUM
ajfa-6693	103	28	)	)	PUNCT
ajfa-6693	103	29	.	.	PUNCT
ajfa-6693	104	1	the	the	DET
ajfa-6693	104	2	difference	difference	NOUN
ajfa-6693	104	3	between	between	ADP
ajfa-6693	104	4	mean	mean	NOUN
ajfa-6693	104	5	and	and	CCONJ
ajfa-6693	104	6	median	median	NOUN
ajfa-6693	104	7	for	for	ADP
ajfa-6693	104	8	the	the	DET
ajfa-6693	104	9	current	current	ADJ
ajfa-6693	104	10	assets	asset	NOUN
ajfa-6693	104	11	ratio	ratio	NOUN
ajfa-6693	104	12	is	be	AUX
ajfa-6693	104	13	lower	low	ADJ
ajfa-6693	104	14	than	than	ADP
ajfa-6693	104	15	other	other	ADJ
ajfa-6693	104	16	variables	variable	NOUN
ajfa-6693	104	17	,	,	PUNCT
ajfa-6693	104	18	namely	namely	ADV
ajfa-6693	104	19	current	current	ADJ
ajfa-6693	104	20	assets	asset	NOUN
ajfa-6693	104	21	ratio	ratio	NOUN
ajfa-6693	104	22	is	be	AUX
ajfa-6693	104	23	more	more	ADV
ajfa-6693	104	24	normal	normal	ADJ
ajfa-6693	104	25	than	than	ADP
ajfa-6693	104	26	other	other	ADJ
ajfa-6693	104	27	variables	variable	NOUN
ajfa-6693	104	28	.	.	PUNCT
ajfa-6693	105	1	4.2	4.2	NUM
ajfa-6693	105	2	.	.	PUNCT
ajfa-6693	105	3	statistical	statistical	ADJ
ajfa-6693	105	4	test	test	NOUN
ajfa-6693	105	5	result	result	NOUN
ajfa-6693	105	6	of	of	ADP
ajfa-6693	105	7	classical	classical	ADJ
ajfa-6693	105	8	assumption	assumption	NOUN
ajfa-6693	105	9	testing	test	VERB
ajfa-6693	105	10	4.2.1	4.2.1	NUM
ajfa-6693	105	11	.	.	PUNCT
ajfa-6693	106	1	normality	normality	NOUN
ajfa-6693	106	2	this	this	DET
ajfa-6693	106	3	research	research	NOUN
ajfa-6693	106	4	uses	use	VERB
ajfa-6693	106	5	the	the	DET
ajfa-6693	106	6	analysis	analysis	NOUN
ajfa-6693	106	7	of	of	ADP
ajfa-6693	106	8	jarque	jarque	NOUN
ajfa-6693	106	9	-	-	PUNCT
ajfa-6693	106	10	beratest	beratest	NOUN
ajfa-6693	106	11	for	for	ADP
ajfa-6693	106	12	normality	normality	NOUN
ajfa-6693	106	13	testing	testing	NOUN
ajfa-6693	106	14	.	.	PUNCT
ajfa-6693	107	1	the	the	DET
ajfa-6693	107	2	result	result	NOUN
ajfa-6693	107	3	of	of	ADP
ajfa-6693	107	4	normality	normality	NOUN
ajfa-6693	107	5	test	test	NOUN
ajfa-6693	107	6	in	in	ADP
ajfa-6693	107	7	table	table	NOUN
ajfa-6693	107	8	3	3	NUM
ajfa-6693	107	9	,	,	PUNCT
ajfa-6693	107	10	shows	show	VERB
ajfa-6693	107	11	that	that	SCONJ
ajfa-6693	107	12	the	the	DET
ajfa-6693	107	13	probability	probability	NOUN
ajfa-6693	107	14	value	value	NOUN
ajfa-6693	107	15	of	of	ADP
ajfa-6693	107	16	jarque	jarque	NOUN
ajfa-6693	107	17	-	-	PUNCT
ajfa-6693	107	18	bera	bera	NOUN
ajfa-6693	107	19	test	test	NOUN
ajfa-6693	107	20	is	be	AUX
ajfa-6693	107	21	0.06	0.06	NUM
ajfa-6693	107	22	,	,	PUNCT
ajfa-6693	107	23	which	which	PRON
ajfa-6693	107	24	is	be	AUX
ajfa-6693	107	25	higher	high	ADJ
ajfa-6693	107	26	than	than	ADP
ajfa-6693	107	27	5	5	NUM
ajfa-6693	107	28	%	%	NOUN
ajfa-6693	107	29	(	(	PUNCT
ajfa-6693	107	30	=	=	NOUN
ajfa-6693	107	31	0.05	0.05	NUM
ajfa-6693	107	32	)	)	PUNCT
ajfa-6693	107	33	.	.	PUNCT
ajfa-6693	108	1	this	this	PRON
ajfa-6693	108	2	indicates	indicate	VERB
ajfa-6693	108	3	that	that	SCONJ
ajfa-6693	108	4	all	all	DET
ajfa-6693	108	5	data	datum	NOUN
ajfa-6693	108	6	have	have	VERB
ajfa-6693	108	7	normal	normal	ADJ
ajfa-6693	108	8	distribution	distribution	NOUN
ajfa-6693	108	9	.	.	PUNCT
ajfa-6693	109	1	table	table	NOUN
ajfa-6693	109	2	3	3	NUM
ajfa-6693	109	3	.	.	PUNCT
ajfa-6693	110	1	the	the	DET
ajfa-6693	110	2	result	result	NOUN
ajfa-6693	110	3	of	of	ADP
ajfa-6693	110	4	normality	normality	NOUN
ajfa-6693	110	5	testing	testing	NOUN
ajfa-6693	110	6	4.2.2	4.2.2	X
ajfa-6693	110	7	.	.	PUNCT
ajfa-6693	111	1	multicollinearity	multicollinearity	NOUN
ajfa-6693	111	2	testing	testing	NOUN
ajfa-6693	111	3	in	in	ADP
ajfa-6693	111	4	this	this	DET
ajfa-6693	111	5	study	study	NOUN
ajfa-6693	111	6	,	,	PUNCT
ajfa-6693	111	7	multicollinearity	multicollinearity	NOUN
ajfa-6693	111	8	testing	testing	NOUN
ajfa-6693	111	9	is	be	AUX
ajfa-6693	111	10	analyzed	analyze	VERB
ajfa-6693	111	11	from	from	ADP
ajfa-6693	111	12	coefficient	coefficient	NOUN
ajfa-6693	111	13	of	of	ADP
ajfa-6693	111	14	correlation	correlation	NOUN
ajfa-6693	111	15	.	.	PUNCT
ajfa-6693	112	1	correlation	correlation	NOUN
ajfa-6693	112	2	matrix	matrix	NOUN
ajfa-6693	112	3	between	between	ADP
ajfa-6693	112	4	variables	variable	NOUN
ajfa-6693	112	5	is	be	AUX
ajfa-6693	112	6	displayed	display	VERB
ajfa-6693	112	7	in	in	ADP
ajfa-6693	112	8	table	table	NOUN
ajfa-6693	112	9	4	4	NUM
ajfa-6693	112	10	.	.	PUNCT
ajfa-6693	113	1	according	accord	VERB
ajfa-6693	113	2	to	to	ADP
ajfa-6693	113	3	the	the	DET
ajfa-6693	113	4	results	result	NOUN
ajfa-6693	113	5	,	,	PUNCT
ajfa-6693	113	6	there	there	PRON
ajfa-6693	113	7	is	be	VERB
ajfa-6693	113	8	a	a	DET
ajfa-6693	113	9	little	little	ADJ
ajfa-6693	113	10	correlation	correlation	NOUN
ajfa-6693	113	11	between	between	ADP
ajfa-6693	113	12	variables	variable	NOUN
ajfa-6693	113	13	,	,	PUNCT
ajfa-6693	113	14	suggesting	suggest	VERB
ajfa-6693	113	15	absence	absence	NOUN
ajfa-6693	113	16	of	of	ADP
ajfa-6693	113	17	multicollinearity	multicollinearity	NOUN
ajfa-6693	113	18	.	.	PUNCT
ajfa-6693	114	1	0	0	NUM
ajfa-6693	114	2	5	5	NUM
ajfa-6693	114	3	10	10	NUM
ajfa-6693	114	4	15	15	NUM
ajfa-6693	114	5	20	20	NUM
ajfa-6693	114	6	25	25	NUM
ajfa-6693	114	7	30	30	NUM
ajfa-6693	114	8	-60	-60	SYM
ajfa-6693	114	9	-50	-50	NUM
ajfa-6693	114	10	-40	-40	PROPN
ajfa-6693	114	11	-30	-30	NUM
ajfa-6693	114	12	-20	-20	NUM
ajfa-6693	114	13	-10	-10	SYM
ajfa-6693	115	1	0	0	NUM
ajfa-6693	115	2	10	10	NUM
ajfa-6693	115	3	20	20	NUM
ajfa-6693	115	4	30	30	NUM
ajfa-6693	115	5	40	40	NUM
ajfa-6693	115	6	50	50	NUM
ajfa-6693	115	7	series	series	NOUN
ajfa-6693	115	8	:	:	PUNCT
ajfa-6693	115	9	standardized	standardize	VERB
ajfa-6693	115	10	residuals	residual	NOUN
ajfa-6693	115	11	sample	sample	NOUN
ajfa-6693	115	12	1	1	NUM
ajfa-6693	115	13	240	240	NUM
ajfa-6693	115	14	observations	observation	NOUN
ajfa-6693	115	15	240	240	NUM
ajfa-6693	115	16	mean	mean	NOUN
ajfa-6693	115	17	-2.37e-16	-2.37e-16	NOUN
ajfa-6693	115	18	median	median	PROPN
ajfa-6693	115	19	3.302942	3.302942	NUM
ajfa-6693	115	20	maximum	maximum	ADJ
ajfa-6693	115	21	47.58480	47.58480	NUM
ajfa-6693	115	22	minimum	minimum	NOUN
ajfa-6693	115	23	-55.42007	-55.42007	PUNCT
ajfa-6693	115	24	std	std	PROPN
ajfa-6693	115	25	.	.	PROPN
ajfa-6693	115	26	dev	dev	PROPN
ajfa-6693	115	27	.	.	PROPN
ajfa-6693	115	28	21.62584	21.62584	NUM
ajfa-6693	115	29	skewness	skewness	NOUN
ajfa-6693	115	30	-0.301360	-0.301360	NOUN
ajfa-6693	115	31	kurtosis	kurtosis	VERB
ajfa-6693	115	32	2.551261	2.551261	NUM
ajfa-6693	115	33	jarque	jarque	NOUN
ajfa-6693	115	34	-	-	PUNCT
ajfa-6693	115	35	bera	bera	NOUN
ajfa-6693	115	36	5.646381	5.646381	NUM
ajfa-6693	115	37	probability	probability	NOUN
ajfa-6693	115	38	0.059416	0.059416	NUM
ajfa-6693	115	39	asian	asian	ADJ
ajfa-6693	115	40	journal	journal	NOUN
ajfa-6693	115	41	of	of	ADP
ajfa-6693	115	42	finance	finance	PROPN
ajfa-6693	115	43	&	&	CCONJ
ajfa-6693	115	44	accounting	accounting	PROPN
ajfa-6693	115	45	issn	issn	PROPN
ajfa-6693	115	46	1946	1946	NUM
ajfa-6693	115	47	-	-	PUNCT
ajfa-6693	115	48	052x	052x	PROPN
ajfa-6693	115	49	2014	2014	NUM
ajfa-6693	115	50	,	,	PUNCT
ajfa-6693	115	51	vol	vol	NOUN
ajfa-6693	115	52	.	.	PROPN
ajfa-6693	115	53	6	6	NUM
ajfa-6693	115	54	,	,	PUNCT
ajfa-6693	115	55	no	no	INTJ
ajfa-6693	115	56	.	.	NOUN
ajfa-6693	115	57	2	2	NUM
ajfa-6693	115	58	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	115	59	432	432	NUM
ajfa-6693	115	60	table	table	NOUN
ajfa-6693	115	61	4	4	NUM
ajfa-6693	115	62	.	.	PUNCT
ajfa-6693	115	63	correlation	correlation	NOUN
ajfa-6693	115	64	matrix	matrix	NOUN
ajfa-6693	115	65	quick	quick	ADJ
ajfa-6693	115	66	current	current	ADJ
ajfa-6693	115	67	roe	roe	PROPN
ajfa-6693	115	68	roa	roa	PROPN
ajfa-6693	115	69	lev	lev	PROPN
ajfa-6693	115	70	quick	quick	PROPN
ajfa-6693	115	71	1.000000	1.000000	NUM
ajfa-6693	115	72	current	current	NOUN
ajfa-6693	115	73	0.261052	0.261052	NUM
ajfa-6693	115	74	1.000000	1.000000	NUM
ajfa-6693	115	75	roe	roe	NOUN
ajfa-6693	115	76	0.041951	0.041951	NUM
ajfa-6693	115	77	-0.002674	-0.002674	NOUN
ajfa-6693	115	78	1.000000	1.000000	NUM
ajfa-6693	115	79	roa	roa	NOUN
ajfa-6693	115	80	0.178049	0.178049	NUM
ajfa-6693	115	81	0.207485	0.207485	NUM
ajfa-6693	115	82	0.213563	0.213563	NUM
ajfa-6693	115	83	1.000000	1.000000	NUM
ajfa-6693	115	84	lev	lev	NOUN
ajfa-6693	115	85	-0.214620	-0.214620	PROPN
ajfa-6693	115	86	-0.296758	-0.296758	PROPN
ajfa-6693	115	87	-0.017367	-0.017367	PROPN
ajfa-6693	116	1	-0.255052	-0.255052	PROPN
ajfa-6693	117	1	1.000000	1.000000	NUM
ajfa-6693	117	2	variables	variable	NOUN
ajfa-6693	117	3	definition	definition	NOUN
ajfa-6693	117	4	:	:	PUNCT
ajfa-6693	117	5	quick	quick	ADJ
ajfa-6693	117	6	:	:	PUNCT
ajfa-6693	117	7	quick	quick	ADJ
ajfa-6693	117	8	assets	asset	NOUN
ajfa-6693	117	9	ratio	ratio	NOUN
ajfa-6693	117	10	is	be	AUX
ajfa-6693	117	11	measured	measure	VERB
ajfa-6693	117	12	as	as	ADP
ajfa-6693	117	13	the(current	the(current	NUM
ajfa-6693	117	14	assets	asset	NOUN
ajfa-6693	117	15	–	–	PUNCT
ajfa-6693	117	16	inventories	inventory	NOUN
ajfa-6693	117	17	)	)	PUNCT
ajfa-6693	117	18	divided	divide	VERB
ajfa-6693	117	19	by	by	ADP
ajfa-6693	117	20	current	current	ADJ
ajfa-6693	117	21	liabilities	liability	NOUN
ajfa-6693	117	22	,	,	PUNCT
ajfa-6693	117	23	current	current	ADJ
ajfa-6693	117	24	:	:	PUNCT
ajfa-6693	117	25	current	current	ADJ
ajfa-6693	117	26	assets	asset	NOUN
ajfa-6693	117	27	ratio	ratio	NOUN
ajfa-6693	117	28	is	be	AUX
ajfa-6693	117	29	measured	measure	VERB
ajfa-6693	117	30	as	as	ADP
ajfa-6693	117	31	the	the	DET
ajfa-6693	117	32	current	current	ADJ
ajfa-6693	117	33	assets	asset	NOUN
ajfa-6693	117	34	divided	divide	VERB
ajfa-6693	117	35	by	by	ADP
ajfa-6693	117	36	current	current	ADJ
ajfa-6693	117	37	liabilities	liability	NOUN
ajfa-6693	117	38	,	,	PUNCT
ajfa-6693	117	39	roe	roe	NOUN
ajfa-6693	117	40	:	:	PUNCT
ajfa-6693	117	41	return	return	NOUN
ajfa-6693	117	42	on	on	ADP
ajfa-6693	117	43	equity	equity	NOUN
ajfa-6693	117	44	is	be	AUX
ajfa-6693	117	45	measured	measure	VERB
ajfa-6693	117	46	as	as	ADP
ajfa-6693	117	47	the	the	DET
ajfa-6693	117	48	net	net	ADJ
ajfa-6693	117	49	income	income	NOUN
ajfa-6693	117	50	divided	divide	VERB
ajfa-6693	117	51	by	by	ADP
ajfa-6693	117	52	book	book	NOUN
ajfa-6693	117	53	equity	equity	NOUN
ajfa-6693	117	54	(	(	PUNCT
ajfa-6693	117	55	shareholder'sequity	shareholder'sequity	NOUN
ajfa-6693	117	56	)	)	PUNCT
ajfa-6693	117	57	,	,	PUNCT
ajfa-6693	117	58	roa	roa	PROPN
ajfa-6693	117	59	:	:	PUNCT
ajfa-6693	117	60	return	return	VERB
ajfa-6693	117	61	on	on	ADP
ajfa-6693	117	62	assets	asset	NOUN
ajfa-6693	117	63	is	be	AUX
ajfa-6693	117	64	measured	measure	VERB
ajfa-6693	117	65	as	as	ADP
ajfa-6693	117	66	net	net	ADJ
ajfa-6693	117	67	income	income	NOUN
ajfa-6693	117	68	divided	divide	VERB
ajfa-6693	117	69	by	by	ADP
ajfa-6693	117	70	total	total	ADJ
ajfa-6693	117	71	assets	asset	NOUN
ajfa-6693	117	72	,	,	PUNCT
ajfa-6693	117	73	lev	lev	NOUN
ajfa-6693	117	74	:	:	PUNCT
ajfa-6693	117	75	financial	financial	ADJ
ajfa-6693	117	76	leverage	leverage	NOUN
ajfa-6693	117	77	ratio	ratio	NOUN
ajfa-6693	117	78	is	be	AUX
ajfa-6693	117	79	measured	measure	VERB
ajfa-6693	117	80	as	as	ADP
ajfa-6693	117	81	the	the	DET
ajfa-6693	117	82	long	long	ADJ
ajfa-6693	117	83	-	-	PUNCT
ajfa-6693	117	84	term	term	NOUN
ajfa-6693	117	85	liabilities	liability	NOUN
ajfa-6693	117	86	divided	divide	VERB
ajfa-6693	117	87	by	by	ADP
ajfa-6693	117	88	book	book	NOUN
ajfa-6693	117	89	equity	equity	NOUN
ajfa-6693	117	90	.	.	PUNCT
ajfa-6693	118	1	4.2.3	4.2.3	X
ajfa-6693	118	2	.	.	PUNCT
ajfa-6693	118	3	autocorrelation	autocorrelation	NOUN
ajfa-6693	118	4	testing	testing	NOUN
ajfa-6693	118	5	in	in	ADP
ajfa-6693	118	6	this	this	DET
ajfa-6693	118	7	research	research	NOUN
ajfa-6693	118	8	,	,	PUNCT
ajfa-6693	118	9	autocorrelation	autocorrelation	NOUN
ajfa-6693	118	10	testing	testing	NOUN
ajfa-6693	118	11	is	be	AUX
ajfa-6693	118	12	used	use	VERB
ajfa-6693	118	13	based	base	VERB
ajfa-6693	118	14	on	on	ADP
ajfa-6693	118	15	durbin	durbin	ADJ
ajfa-6693	118	16	-	-	PUNCT
ajfa-6693	118	17	watson	watson	NOUN
ajfa-6693	118	18	test.result	test.result	PROPN
ajfa-6693	118	19	of	of	ADP
ajfa-6693	118	20	d	d	PROPN
ajfa-6693	118	21	-	-	PUNCT
ajfa-6693	118	22	w	w	NOUN
ajfa-6693	118	23	test	test	NOUN
ajfa-6693	118	24	is	be	AUX
ajfa-6693	118	25	displayed	display	VERB
ajfa-6693	118	26	in	in	ADP
ajfa-6693	118	27	table	table	NOUN
ajfa-6693	118	28	6.it	6.it	NUM
ajfa-6693	118	29	indicates	indicate	VERB
ajfa-6693	118	30	clearly	clearly	ADV
ajfa-6693	118	31	that	that	SCONJ
ajfa-6693	118	32	the	the	DET
ajfa-6693	118	33	durbin	durbin	NOUN
ajfa-6693	118	34	-	-	PUNCT
ajfa-6693	118	35	watson	watson	NOUN
ajfa-6693	118	36	(	(	PUNCT
ajfa-6693	118	37	dw	dw	NOUN
ajfa-6693	118	38	)	)	PUNCT
ajfa-6693	118	39	statistic	statistic	NOUN
ajfa-6693	118	40	value	value	NOUN
ajfa-6693	118	41	2.13	2.13	NUM
ajfa-6693	118	42	which	which	PRON
ajfa-6693	118	43	is	be	AUX
ajfa-6693	118	44	between	between	ADP
ajfa-6693	118	45	1.5	1.5	NUM
ajfa-6693	118	46	and	and	CCONJ
ajfa-6693	118	47	2.5	2.5	NUM
ajfa-6693	118	48	values	value	NOUN
ajfa-6693	118	49	.	.	PUNCT
ajfa-6693	119	1	this	this	PRON
ajfa-6693	119	2	indicates	indicate	VERB
ajfa-6693	119	3	that	that	SCONJ
ajfa-6693	119	4	there	there	PRON
ajfa-6693	119	5	is	be	VERB
ajfa-6693	119	6	not	not	PART
ajfa-6693	119	7	a	a	DET
ajfa-6693	119	8	first	first	ADJ
ajfa-6693	119	9	order	order	NOUN
ajfa-6693	119	10	autocorrelation	autocorrelation	NOUN
ajfa-6693	119	11	in	in	ADP
ajfa-6693	119	12	the	the	DET
ajfa-6693	119	13	model	model	NOUN
ajfa-6693	119	14	.	.	PUNCT
ajfa-6693	120	1	4.2.4	4.2.4	X
ajfa-6693	120	2	.	.	PUNCT
ajfa-6693	120	3	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	120	4	testing	testing	NOUN
ajfa-6693	120	5	in	in	ADP
ajfa-6693	120	6	this	this	DET
ajfa-6693	120	7	research	research	NOUN
ajfa-6693	120	8	,	,	PUNCT
ajfa-6693	120	9	baltagimethod	baltagimethod	NOUN
ajfa-6693	120	10	is	be	AUX
ajfa-6693	120	11	used	use	VERB
ajfa-6693	120	12	totestheteroscedasticity	totestheteroscedasticity	NOUN
ajfa-6693	120	13	.	.	PUNCT
ajfa-6693	121	1	the	the	DET
ajfa-6693	121	2	results	result	NOUN
ajfa-6693	121	3	of	of	ADP
ajfa-6693	121	4	this	this	DET
ajfa-6693	121	5	testing	testing	NOUN
ajfa-6693	121	6	is	be	AUX
ajfa-6693	121	7	displayed	display	VERB
ajfa-6693	121	8	in	in	ADP
ajfa-6693	121	9	table	table	NOUN
ajfa-6693	121	10	5.it	5.it	NUM
ajfa-6693	121	11	indicates	indicate	VERB
ajfa-6693	121	12	clearly	clearly	ADV
ajfa-6693	121	13	that	that	SCONJ
ajfa-6693	121	14	prob	prob	PROPN
ajfa-6693	121	15	-	-	PUNCT
ajfa-6693	121	16	fismore	fismore	NOUN
ajfa-6693	121	17	than0.05	than0.05	NOUN
ajfa-6693	121	18	in	in	ADP
ajfa-6693	121	19	table	table	NOUN
ajfa-6693	121	20	5	5	NUM
ajfa-6693	121	21	(	(	PUNCT
ajfa-6693	121	22	0.77	0.77	NUM
ajfa-6693	121	23	)	)	PUNCT
ajfa-6693	121	24	,	,	PUNCT
ajfa-6693	121	25	suggesting	suggest	VERB
ajfa-6693	121	26	no	no	DET
ajfa-6693	121	27	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	121	28	.	.	PUNCT
ajfa-6693	122	1	asian	asian	ADJ
ajfa-6693	122	2	journal	journal	PROPN
ajfa-6693	122	3	of	of	ADP
ajfa-6693	122	4	finance	finance	PROPN
ajfa-6693	122	5	&	&	CCONJ
ajfa-6693	122	6	accounting	accounting	PROPN
ajfa-6693	122	7	issn	issn	PROPN
ajfa-6693	122	8	1946	1946	NUM
ajfa-6693	122	9	-	-	PUNCT
ajfa-6693	122	10	052x	052x	PROPN
ajfa-6693	122	11	2014	2014	NUM
ajfa-6693	122	12	,	,	PUNCT
ajfa-6693	122	13	vol	vol	NOUN
ajfa-6693	122	14	.	.	PROPN
ajfa-6693	123	1	6	6	NUM
ajfa-6693	123	2	,	,	PUNCT
ajfa-6693	123	3	no	no	INTJ
ajfa-6693	123	4	.	.	NOUN
ajfa-6693	123	5	2	2	NUM
ajfa-6693	123	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	123	7	433	433	NUM
ajfa-6693	123	8	table	table	NOUN
ajfa-6693	123	9	5	5	NUM
ajfa-6693	123	10	.	.	PUNCT
ajfa-6693	124	1	heteroscedasticity	heteroscedasticity	NOUN
ajfa-6693	124	2	testing	testing	PROPN
ajfa-6693	124	3	arch	arch	ADJ
ajfa-6693	124	4	test	test	NOUN
ajfa-6693	124	5	:	:	PUNCT
ajfa-6693	124	6	f	f	X
ajfa-6693	124	7	-	-	PUNCT
ajfa-6693	124	8	statistic	statistic	VERB
ajfa-6693	124	9	0.072768	0.072768	NUM
ajfa-6693	124	10	probability	probability	NOUN
ajfa-6693	124	11	0.774822	0.774822	NUM
ajfa-6693	124	12	obs*r	obs*r	NOUN
ajfa-6693	124	13	-	-	PUNCT
ajfa-6693	124	14	squared	square	VERB
ajfa-6693	124	15	0.073278	0.073278	NUM
ajfa-6693	124	16	probability	probability	NOUN
ajfa-6693	124	17	0.774081	0.774081	NUM
ajfa-6693	124	18	test	test	NOUN
ajfa-6693	124	19	equation	equation	NOUN
ajfa-6693	124	20	:	:	PUNCT
ajfa-6693	124	21	dependent	dependent	ADJ
ajfa-6693	124	22	variable	variable	NOUN
ajfa-6693	124	23	:	:	PUNCT
ajfa-6693	124	24	resid^2	resid^2	NOUN
ajfa-6693	124	25	method	method	NOUN
ajfa-6693	124	26	:	:	PUNCT
ajfa-6693	124	27	least	least	ADJ
ajfa-6693	124	28	squares	square	NOUN
ajfa-6693	124	29	sample	sample	NOUN
ajfa-6693	124	30	:	:	PUNCT
ajfa-6693	124	31	2	2	NUM
ajfa-6693	124	32	240	240	NUM
ajfa-6693	124	33	included	include	VERB
ajfa-6693	124	34	observations	observation	NOUN
ajfa-6693	124	35	:	:	PUNCT
ajfa-6693	124	36	239	239	NUM
ajfa-6693	124	37	after	after	SCONJ
ajfa-6693	124	38	adjustments	adjustment	NOUN
ajfa-6693	124	39	variablecoefficient	variablecoefficient	VERB
ajfa-6693	124	40	std.error	std.error	NUM
ajfa-6693	124	41	t	t	PROPN
ajfa-6693	124	42	-	-	PUNCT
ajfa-6693	124	43	statistic	statistic	NOUN
ajfa-6693	124	44	prob	prob	NOUN
ajfa-6693	124	45	c	c	PROPN
ajfa-6693	124	46	resid^2	resid^2	PROPN
ajfa-6693	124	47	(	(	PUNCT
ajfa-6693	124	48	-1	-1	ADJ
ajfa-6693	124	49	)	)	PUNCT
ajfa-6693	124	50	r	r	NOUN
ajfa-6693	124	51	-	-	PUNCT
ajfa-6693	124	52	squared	square	VERB
ajfa-6693	124	53	adjusted	adjust	VERB
ajfa-6693	124	54	r	r	NOUN
ajfa-6693	124	55	-	-	PUNCT
ajfa-6693	124	56	squared	square	VERB
ajfa-6693	124	57	s.e	s.e	PROPN
ajfa-6693	124	58	.	.	PROPN
ajfa-6693	124	59	of	of	ADP
ajfa-6693	124	60	regression	regression	NOUN
ajfa-6693	124	61	sum	sum	NOUN
ajfa-6693	124	62	squared	square	VERB
ajfa-6693	124	63	resid	resid	NOUN
ajfa-6693	124	64	log	log	NOUN
ajfa-6693	124	65	likelihood	likelihood	NOUN
ajfa-6693	124	66	durbin	durbin	PROPN
ajfa-6693	124	67	-	-	PUNCT
ajfa-6693	124	68	watson	watson	NOUN
ajfa-6693	124	69	stat	stat	NOUN
ajfa-6693	124	70	4236.642	4236.642	NUM
ajfa-6693	124	71	-0.014578	-0.014578	NOUN
ajfa-6693	124	72	0.000212	0.000212	NUM
ajfa-6693	124	73	-0.002557	-0.002557	NOUN
ajfa-6693	124	74	24112.86	24112.86	NUM
ajfa-6693	124	75	2.18e+11	2.18e+11	NUM
ajfa-6693	124	76	-4028.877	-4028.877	PUNCT
ajfa-6693	124	77	2.000088	2.000088	NUM
ajfa-6693	124	78	1352.667	1352.667	NUM
ajfa-6693	124	79	3.177022	3.177022	NUM
ajfa-6693	124	80	0.052565	0.052565	NUM
ajfa-6693	124	81	-0.271705	-0.271705	NOUN
ajfa-6693	124	82	mean	mean	VERB
ajfa-6693	125	1	dependent	dependent	ADJ
ajfa-6693	125	2	var	var	PROPN
ajfa-6693	125	3	s.d	s.d	PROPN
ajfa-6693	125	4	.	.	PROPN
ajfa-6693	126	1	dependent	dependent	ADJ
ajfa-6693	126	2	var	var	NOUN
ajfa-6693	126	3	akaike	akaike	ADP
ajfa-6693	126	4	info	info	NOUN
ajfa-6693	126	5	criterion	criterion	NOUN
ajfa-6693	126	6	schwarz	schwarz	NOUN
ajfa-6693	126	7	criterion	criterion	NOUN
ajfa-6693	126	8	f	f	X
ajfa-6693	126	9	-	-	PUNCT
ajfa-6693	126	10	statistic	statistic	ADJ
ajfa-6693	126	11	prob(f	prob(f	NOUN
ajfa-6693	126	12	-	-	PUNCT
ajfa-6693	126	13	statistic	statistic	NOUN
ajfa-6693	126	14	)	)	PUNCT
ajfa-6693	126	15	0.0015	0.0015	NUM
ajfa-6693	126	16	0.7748	0.7748	NUM
ajfa-6693	126	17	4174.250	4174.250	NUM
ajfa-6693	126	18	24070.42	24070.42	NUM
ajfa-6693	126	19	22.10484	22.10484	NUM
ajfa-6693	126	20	22.11703	22.11703	NUM
ajfa-6693	126	21	0.072768	0.072768	NUM
ajfa-6693	126	22	0.774822	0.774822	NUM
ajfa-6693	126	23	4.3	4.3	NUM
ajfa-6693	126	24	.	.	PUNCT
ajfa-6693	127	1	statistical	statistical	ADJ
ajfa-6693	127	2	test	test	NOUN
ajfa-6693	127	3	result	result	NOUN
ajfa-6693	127	4	of	of	ADP
ajfa-6693	127	5	hypothesis	hypothesis	NOUN
ajfa-6693	127	6	testing	test	VERB
ajfa-6693	127	7	the	the	DET
ajfa-6693	127	8	output	output	NOUN
ajfa-6693	127	9	of	of	ADP
ajfa-6693	127	10	multiple	multiple	ADJ
ajfa-6693	127	11	regression	regression	NOUN
ajfa-6693	127	12	analysis	analysis	NOUN
ajfa-6693	127	13	is	be	AUX
ajfa-6693	127	14	presented	present	VERB
ajfa-6693	127	15	in	in	ADP
ajfa-6693	127	16	the	the	DET
ajfa-6693	127	17	following	follow	VERB
ajfa-6693	127	18	table	table	NOUN
ajfa-6693	127	19	.	.	PUNCT
ajfa-6693	128	1	table	table	NOUN
ajfa-6693	128	2	6	6	NUM
ajfa-6693	128	3	.	.	PUNCT
ajfa-6693	129	1	the	the	DET
ajfa-6693	129	2	result	result	NOUN
ajfa-6693	129	3	of	of	ADP
ajfa-6693	129	4	model	model	NOUN
ajfa-6693	129	5	estimation	estimation	NOUN
ajfa-6693	129	6	dependent	dependent	ADJ
ajfa-6693	129	7	variable	variable	NOUN
ajfa-6693	129	8	:	:	PUNCT
ajfa-6693	129	9	discquality	discquality	NOUN
ajfa-6693	129	10	method	method	NOUN
ajfa-6693	129	11	:	:	PUNCT
ajfa-6693	129	12	panel	panel	NOUN
ajfa-6693	129	13	egls	egls	NOUN
ajfa-6693	129	14	(	(	PUNCT
ajfa-6693	129	15	cross	cross	ADJ
ajfa-6693	129	16	-	-	ADJ
ajfa-6693	129	17	section	section	ADJ
ajfa-6693	129	18	weights	weight	NOUN
ajfa-6693	129	19	)	)	PUNCT
ajfa-6693	129	20	date	date	NOUN
ajfa-6693	129	21	:	:	PUNCT
ajfa-6693	129	22	07/28/13	07/28/13	NUM
ajfa-6693	129	23	time	time	NOUN
ajfa-6693	129	24	:	:	PUNCT
ajfa-6693	129	25	00:56	00:56	NUM
ajfa-6693	129	26	sample	sample	NOUN
ajfa-6693	129	27	:	:	PUNCT
ajfa-6693	129	28	20062008	20062008	NUM
ajfa-6693	129	29	periods	period	NOUN
ajfa-6693	129	30	included	include	VERB
ajfa-6693	129	31	:	:	PUNCT
ajfa-6693	129	32	3	3	NUM
ajfa-6693	129	33	cross	cros	NOUN
ajfa-6693	129	34	-	-	NOUN
ajfa-6693	129	35	sections	section	NOUN
ajfa-6693	129	36	included	include	VERB
ajfa-6693	129	37	:	:	PUNCT
ajfa-6693	129	38	80	80	NUM
ajfa-6693	129	39	total	total	ADJ
ajfa-6693	129	40	panel	panel	NOUN
ajfa-6693	129	41	(	(	PUNCT
ajfa-6693	129	42	balanced	balanced	ADJ
ajfa-6693	129	43	)	)	PUNCT
ajfa-6693	129	44	observations	observation	NOUN
ajfa-6693	129	45	:	:	PUNCT
ajfa-6693	129	46	240	240	NUM
ajfa-6693	129	47	linear	linear	ADJ
ajfa-6693	129	48	estimation	estimation	NOUN
ajfa-6693	129	49	after	after	ADP
ajfa-6693	129	50	one	one	NUM
ajfa-6693	129	51	-	-	PUNCT
ajfa-6693	129	52	stop	stop	VERB
ajfa-6693	129	53	weighting	weight	VERB
ajfa-6693	129	54	matrix	matrix	NOUN
ajfa-6693	129	55	variable	variable	ADJ
ajfa-6693	129	56	coefficient	coefficient	NOUN
ajfa-6693	129	57	std	std	NOUN
ajfa-6693	129	58	.	.	NOUN
ajfa-6693	129	59	error	error	NOUN
ajfa-6693	129	60	t	t	NOUN
ajfa-6693	129	61	-	-	PUNCT
ajfa-6693	129	62	statistic	statistic	NOUN
ajfa-6693	129	63	prob	prob	NOUN
ajfa-6693	129	64	.	.	PUNCT
ajfa-6693	130	1	c	c	NOUN
ajfa-6693	130	2	42.49675	42.49675	NUM
ajfa-6693	131	1	4.294507	4.294507	NUM
ajfa-6693	131	2	9.895605	9.895605	NUM
ajfa-6693	131	3	0.0000	0.0000	NUM
ajfa-6693	131	4	quick-11.51075	quick-11.51075	PROPN
ajfa-6693	131	5	4.759896	4.759896	NUM
ajfa-6693	131	6	-2.418278	-2.418278	NOUN
ajfa-6693	131	7	0.0168	0.0168	NUM
ajfa-6693	131	8	current	current	ADJ
ajfa-6693	131	9	11.63819	11.63819	NUM
ajfa-6693	131	10	4.769645	4.769645	NUM
ajfa-6693	131	11	2.440054	2.440054	NUM
ajfa-6693	131	12	0.0158	0.0158	NUM
ajfa-6693	131	13	roe	roe	NOUN
ajfa-6693	131	14	3.246751	3.246751	NUM
ajfa-6693	131	15	1.597618	1.597618	NUM
ajfa-6693	131	16	2.0322450.0438	2.0322450.0438	NUM
ajfa-6693	131	17	roa1.346525	roa1.346525	NOUN
ajfa-6693	131	18	0.501365	0.501365	NUM
ajfa-6693	131	19	2.685718	2.685718	NUM
ajfa-6693	131	20	0.0080	0.0080	NUM
ajfa-6693	131	21	asian	asian	ADJ
ajfa-6693	131	22	journal	journal	NOUN
ajfa-6693	131	23	of	of	ADP
ajfa-6693	131	24	finance	finance	PROPN
ajfa-6693	131	25	&	&	CCONJ
ajfa-6693	131	26	accounting	accounting	PROPN
ajfa-6693	131	27	issn	issn	PROPN
ajfa-6693	131	28	1946	1946	NUM
ajfa-6693	131	29	-	-	PUNCT
ajfa-6693	131	30	052x	052x	PROPN
ajfa-6693	131	31	2014	2014	NUM
ajfa-6693	131	32	,	,	PUNCT
ajfa-6693	131	33	vol	vol	NOUN
ajfa-6693	131	34	.	.	PROPN
ajfa-6693	131	35	6	6	NUM
ajfa-6693	131	36	,	,	PUNCT
ajfa-6693	131	37	no	no	INTJ
ajfa-6693	131	38	.	.	NOUN
ajfa-6693	131	39	2	2	NUM
ajfa-6693	131	40	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	131	41	434	434	NUM
ajfa-6693	131	42	lev7.811384	lev7.811384	NUM
ajfa-6693	131	43	3.720894	3.720894	NUM
ajfa-6693	131	44	2.099329	2.099329	NUM
ajfa-6693	131	45	0.0374	0.0374	NUM
ajfa-6693	131	46	effects	effect	NOUN
ajfa-6693	131	47	specification	specification	NOUN
ajfa-6693	131	48	cross	cross	ADJ
ajfa-6693	131	49	-	-	ADJ
ajfa-6693	131	50	section	section	NOUN
ajfa-6693	131	51	fixed	fix	VERB
ajfa-6693	131	52	(	(	PUNCT
ajfa-6693	131	53	dummy	dummy	ADJ
ajfa-6693	131	54	variables	variable	NOUN
ajfa-6693	131	55	)	)	PUNCT
ajfa-6693	131	56	weighted	weight	VERB
ajfa-6693	131	57	statistics	statistic	NOUN
ajfa-6693	131	58	r	r	NOUN
ajfa-6693	131	59	-	-	PUNCT
ajfa-6693	131	60	squared	square	VERB
ajfa-6693	131	61	0.659178	0.659178	NUM
ajfa-6693	131	62	mean	mean	NOUN
ajfa-6693	131	63	dependent	dependent	ADJ
ajfa-6693	131	64	var126.2772	var126.2772	PRON
ajfa-6693	131	65	adjusted	adjust	VERB
ajfa-6693	131	66	r	r	NOUN
ajfa-6693	131	67	-	-	PUNCT
ajfa-6693	131	68	squared	square	VERB
ajfa-6693	131	69	0.647322	0.647322	NUM
ajfa-6693	131	70	s.d	s.d	PROPN
ajfa-6693	131	71	.	.	PUNCT
ajfa-6693	132	1	dependent	dependent	ADJ
ajfa-6693	132	2	var493.3059	var493.3059	X
ajfa-6693	133	1	s.e	s.e	PROPN
ajfa-6693	133	2	.	.	PROPN
ajfa-6693	133	3	of	of	ADP
ajfa-6693	133	4	regression	regression	NOUN
ajfa-6693	133	5	16.98649	16.98649	NUM
ajfa-6693	133	6	sum	sum	NOUN
ajfa-6693	133	7	squared	square	VERB
ajfa-6693	133	8	resid44723.81	resid44723.81	PROPN
ajfa-6693	133	9	f	f	NOUN
ajfa-6693	133	10	-	-	PUNCT
ajfa-6693	133	11	statistic	statistic	ADJ
ajfa-6693	133	12	222.5695	222.5695	NUM
ajfa-6693	133	13	durbin	durbin	ADJ
ajfa-6693	133	14	-	-	PUNCT
ajfa-6693	133	15	watson	watson	NOUN
ajfa-6693	133	16	stat	stat	PROPN
ajfa-6693	133	17	2.138466	2.138466	NUM
ajfa-6693	133	18	prob(f	prob(f	NOUN
ajfa-6693	133	19	-	-	PUNCT
ajfa-6693	133	20	statistic	statistic	NOUN
ajfa-6693	133	21	)	)	PUNCT
ajfa-6693	133	22	0.000000	0.000000	NUM
ajfa-6693	133	23	unweighted	unweighte	VERB
ajfa-6693	133	24	statistics	statistic	NOUN
ajfa-6693	133	25	r	r	NOUN
ajfa-6693	133	26	-	-	PUNCT
ajfa-6693	133	27	squared	square	VERB
ajfa-6693	133	28	0.994312	0.994312	NUM
ajfa-6693	133	29	mean	mean	NOUN
ajfa-6693	133	30	dependent	dependent	ADJ
ajfa-6693	133	31	var	var	NOUN
ajfa-6693	133	32	54.13333	54.13333	NUM
ajfa-6693	133	33	sum	sum	NOUN
ajfa-6693	133	34	squared	square	VERB
ajfa-6693	133	35	resid	resid	NOUN
ajfa-6693	133	36	55373.58	55373.58	NUM
ajfa-6693	133	37	durbin	durbin	ADJ
ajfa-6693	133	38	-	-	PUNCT
ajfa-6693	133	39	watson	watson	NOUN
ajfa-6693	133	40	stat	stat	PROPN
ajfa-6693	133	41	2.865979	2.865979	NUM
ajfa-6693	133	42	based	base	VERB
ajfa-6693	133	43	on	on	ADP
ajfa-6693	133	44	table	table	NOUN
ajfa-6693	133	45	6	6	NUM
ajfa-6693	133	46	,	,	PUNCT
ajfa-6693	133	47	the	the	DET
ajfa-6693	133	48	regression	regression	NOUN
ajfa-6693	133	49	equation	equation	NOUN
ajfa-6693	133	50	is	be	AUX
ajfa-6693	133	51	as	as	SCONJ
ajfa-6693	133	52	follows	follow	VERB
ajfa-6693	133	53	:	:	PUNCT
ajfa-6693	134	1	discquality=42.49675	discquality=42.49675	NOUN
ajfa-6693	134	2	-	-	PUNCT
ajfa-6693	134	3	11.51075*quick+11.638189*current+3.246751*roe+1.34	11.51075*quick+11.638189*current+3.246751*roe+1.34	NUM
ajfa-6693	134	4	6525*roa+7.811384*lev+	6525*roa+7.811384*lev+	NOUN
ajfa-6693	134	5	[	[	X
ajfa-6693	134	6	cx	cx	X
ajfa-6693	134	7	=	=	NOUN
ajfa-6693	134	8	f	f	X
ajfa-6693	134	9	]	]	X
ajfa-6693	134	10	4.3.1	4.3.1	X
ajfa-6693	134	11	.	.	PUNCT
ajfa-6693	135	1	first	first	ADJ
ajfa-6693	135	2	hypothesis	hypothesis	NOUN
ajfa-6693	135	3	testing	test	VERB
ajfa-6693	135	4	first	first	ADJ
ajfa-6693	135	5	hypothesis	hypothesis	NOUN
ajfa-6693	135	6	states	state	NOUN
ajfa-6693	135	7	that	that	SCONJ
ajfa-6693	135	8	quick	quick	ADJ
ajfa-6693	135	9	assets	asset	NOUN
ajfa-6693	135	10	ratio	ratio	NOUN
ajfa-6693	135	11	(	(	PUNCT
ajfa-6693	135	12	quick	quick	ADJ
ajfa-6693	135	13	)	)	PUNCT
ajfa-6693	135	14	,	,	PUNCT
ajfa-6693	135	15	current	current	ADJ
ajfa-6693	135	16	assets	asset	NOUN
ajfa-6693	135	17	ratio	ratio	NOUN
ajfa-6693	135	18	(	(	PUNCT
ajfa-6693	135	19	current	current	ADJ
ajfa-6693	135	20	)	)	PUNCT
ajfa-6693	135	21	,	,	PUNCT
ajfa-6693	135	22	return	return	VERB
ajfa-6693	135	23	on	on	ADP
ajfa-6693	135	24	equity	equity	NOUN
ajfa-6693	135	25	(	(	PUNCT
ajfa-6693	135	26	roe	roe	PROPN
ajfa-6693	135	27	)	)	PUNCT
ajfa-6693	135	28	,	,	PUNCT
ajfa-6693	135	29	return	return	VERB
ajfa-6693	135	30	on	on	ADP
ajfa-6693	135	31	assets	asset	NOUN
ajfa-6693	135	32	(	(	PUNCT
ajfa-6693	135	33	roa	roa	NOUN
ajfa-6693	135	34	)	)	PUNCT
ajfa-6693	135	35	and	and	CCONJ
ajfa-6693	135	36	financial	financial	ADJ
ajfa-6693	135	37	leverage	leverage	NOUN
ajfa-6693	135	38	(	(	PUNCT
ajfa-6693	135	39	lev	lev	NOUN
ajfa-6693	135	40	)	)	PUNCT
ajfa-6693	135	41	affect	affect	VERB
ajfa-6693	135	42	the	the	DET
ajfa-6693	135	43	disclosure	disclosure	NOUN
ajfa-6693	135	44	quality	quality	NOUN
ajfa-6693	135	45	(	(	PUNCT
ajfa-6693	135	46	discquality	discquality	NOUN
ajfa-6693	135	47	)	)	PUNCT
ajfa-6693	135	48	simultaneously	simultaneously	ADV
ajfa-6693	135	49	.	.	PUNCT
ajfa-6693	136	1	from	from	ADP
ajfa-6693	136	2	the	the	DET
ajfa-6693	136	3	result	result	NOUN
ajfa-6693	136	4	of	of	ADP
ajfa-6693	136	5	f	f	NOUN
ajfa-6693	136	6	-	-	PUNCT
ajfa-6693	136	7	test	test	NOUN
ajfa-6693	136	8	,	,	PUNCT
ajfa-6693	136	9	it	it	PRON
ajfa-6693	136	10	is	be	AUX
ajfa-6693	136	11	known	know	VERB
ajfa-6693	136	12	that	that	SCONJ
ajfa-6693	136	13	the	the	DET
ajfa-6693	136	14	calculation	calculation	NOUN
ajfa-6693	136	15	of	of	ADP
ajfa-6693	136	16	f	f	PROPN
ajfa-6693	136	17	results	result	VERB
ajfa-6693	136	18	in	in	ADP
ajfa-6693	136	19	(	(	PUNCT
ajfa-6693	136	20	222.569	222.569	NUM
ajfa-6693	136	21	)	)	PUNCT
ajfa-6693	136	22	with	with	ADP
ajfa-6693	136	23	the	the	DET
ajfa-6693	136	24	probability	probability	NOUN
ajfa-6693	136	25	value	value	NOUN
ajfa-6693	136	26	of	of	ADP
ajfa-6693	136	27	(	(	PUNCT
ajfa-6693	136	28	0.000	0.000	NUM
ajfa-6693	136	29	)	)	PUNCT
ajfa-6693	136	30	in	in	ADP
ajfa-6693	136	31	which	which	PRON
ajfa-6693	136	32	smaller	small	ADJ
ajfa-6693	136	33	than	than	ADP
ajfa-6693	136	34	5	5	NUM
ajfa-6693	136	35	%	%	NOUN
ajfa-6693	136	36	(	(	PUNCT
ajfa-6693	136	37	=	=	NOUN
ajfa-6693	136	38	0.05	0.05	NUM
ajfa-6693	136	39	)	)	PUNCT
ajfa-6693	136	40	.	.	PUNCT
ajfa-6693	137	1	this	this	DET
ajfa-6693	137	2	value	value	NOUN
ajfa-6693	137	3	is	be	AUX
ajfa-6693	137	4	compared	compare	VERB
ajfa-6693	137	5	with	with	ADP
ajfa-6693	137	6	the	the	DET
ajfa-6693	137	7	value	value	NOUN
ajfa-6693	137	8	on	on	ADP
ajfa-6693	137	9	the	the	DET
ajfa-6693	137	10	f	f	PROPN
ajfa-6693	137	11	table	table	NOUN
ajfa-6693	137	12	(	(	PUNCT
ajfa-6693	137	13	critical	critical	ADJ
ajfa-6693	137	14	value	value	NOUN
ajfa-6693	137	15	)	)	PUNCT
ajfa-6693	137	16	,	,	PUNCT
ajfa-6693	137	17	i.e.	i.e.	X
ajfa-6693	137	18	,	,	PUNCT
ajfa-6693	137	19	2.21	2.21	NUM
ajfa-6693	137	20	.	.	PUNCT
ajfa-6693	138	1	since	since	SCONJ
ajfa-6693	138	2	(	(	PUNCT
ajfa-6693	138	3	222.569	222.569	NUM
ajfa-6693	138	4	)	)	PUNCT
ajfa-6693	138	5	is	be	AUX
ajfa-6693	138	6	higher	high	ADJ
ajfa-6693	138	7	than	than	ADP
ajfa-6693	138	8	that	that	PRON
ajfa-6693	138	9	of	of	ADP
ajfa-6693	138	10	critical	critical	ADJ
ajfa-6693	138	11	value	value	NOUN
ajfa-6693	138	12	(	(	PUNCT
ajfa-6693	138	13	2.21	2.21	NUM
ajfa-6693	138	14	)	)	PUNCT
ajfa-6693	138	15	,	,	PUNCT
ajfa-6693	138	16	and	and	CCONJ
ajfa-6693	138	17	also	also	ADV
ajfa-6693	138	18	the	the	DET
ajfa-6693	138	19	probability	probability	NOUN
ajfa-6693	138	20	value	value	NOUN
ajfa-6693	138	21	of	of	ADP
ajfa-6693	138	22	(	(	PUNCT
ajfa-6693	138	23	0.000	0.000	NUM
ajfa-6693	138	24	)	)	PUNCT
ajfa-6693	138	25	is	be	AUX
ajfa-6693	138	26	smaller	small	ADJ
ajfa-6693	138	27	than	than	ADP
ajfa-6693	138	28	5	5	NUM
ajfa-6693	138	29	%	%	NOUN
ajfa-6693	138	30	(	(	PUNCT
ajfa-6693	138	31	=	=	NOUN
ajfa-6693	138	32	0.05	0.05	NUM
ajfa-6693	138	33	)	)	PUNCT
ajfa-6693	138	34	,	,	PUNCT
ajfa-6693	138	35	the	the	DET
ajfa-6693	138	36	firsthypothesis	firsthypothesis	NOUN
ajfa-6693	138	37	in	in	ADP
ajfa-6693	138	38	this	this	DET
ajfa-6693	138	39	research	research	NOUN
ajfa-6693	138	40	is	be	AUX
ajfa-6693	138	41	accepted	accept	VERB
ajfa-6693	138	42	.	.	PUNCT
ajfa-6693	139	1	this	this	PRON
ajfa-6693	139	2	indicates	indicate	VERB
ajfa-6693	139	3	that	that	SCONJ
ajfa-6693	139	4	our	our	PRON
ajfa-6693	139	5	model	model	NOUN
ajfa-6693	139	6	is	be	AUX
ajfa-6693	139	7	significant	significant	ADJ
ajfa-6693	139	8	jointly	jointly	ADV
ajfa-6693	139	9	with	with	ADP
ajfa-6693	139	10	all	all	DET
ajfa-6693	139	11	variables	variable	NOUN
ajfa-6693	139	12	investigated	investigate	VERB
ajfa-6693	139	13	.	.	PUNCT
ajfa-6693	140	1	4.3.2	4.3.2	X
ajfa-6693	140	2	.	.	PUNCT
ajfa-6693	141	1	second	second	ADJ
ajfa-6693	141	2	hypothesis	hypothesis	NOUN
ajfa-6693	141	3	testing	test	VERB
ajfa-6693	141	4	second	second	ADJ
ajfa-6693	141	5	hypothesis	hypothesis	NOUN
ajfa-6693	141	6	states	state	VERB
ajfa-6693	141	7	thatquick	thatquick	NOUN
ajfa-6693	141	8	assets	asset	NOUN
ajfa-6693	141	9	ratio	ratio	NOUN
ajfa-6693	141	10	(	(	PUNCT
ajfa-6693	141	11	quick	quick	ADJ
ajfa-6693	141	12	)	)	PUNCT
ajfa-6693	141	13	,	,	PUNCT
ajfa-6693	141	14	current	current	ADJ
ajfa-6693	141	15	assets	asset	NOUN
ajfa-6693	141	16	ratio	ratio	NOUN
ajfa-6693	141	17	(	(	PUNCT
ajfa-6693	141	18	current	current	ADJ
ajfa-6693	141	19	)	)	PUNCT
ajfa-6693	141	20	,	,	PUNCT
ajfa-6693	141	21	return	return	VERB
ajfa-6693	141	22	on	on	ADP
ajfa-6693	141	23	equity	equity	NOUN
ajfa-6693	141	24	(	(	PUNCT
ajfa-6693	141	25	roe	roe	PROPN
ajfa-6693	141	26	)	)	PUNCT
ajfa-6693	141	27	,	,	PUNCT
ajfa-6693	141	28	return	return	VERB
ajfa-6693	141	29	on	on	ADP
ajfa-6693	141	30	assets	asset	NOUN
ajfa-6693	141	31	(	(	PUNCT
ajfa-6693	141	32	roa	roa	NOUN
ajfa-6693	141	33	)	)	PUNCT
ajfa-6693	141	34	and	and	CCONJ
ajfa-6693	141	35	financial	financial	ADJ
ajfa-6693	141	36	leverage	leverage	NOUN
ajfa-6693	141	37	(	(	PUNCT
ajfa-6693	141	38	lev	lev	NOUN
ajfa-6693	141	39	)	)	PUNCT
ajfa-6693	141	40	affect	affect	VERB
ajfa-6693	141	41	the	the	DET
ajfa-6693	141	42	disclosure	disclosure	NOUN
ajfa-6693	141	43	quality	quality	NOUN
ajfa-6693	141	44	(	(	PUNCT
ajfa-6693	141	45	discquality	discquality	NOUN
ajfa-6693	141	46	)	)	PUNCT
ajfa-6693	141	47	simultaneously	simultaneously	ADV
ajfa-6693	141	48	.	.	PUNCT
ajfa-6693	142	1	from	from	ADP
ajfa-6693	142	2	the	the	DET
ajfa-6693	142	3	output	output	NOUN
ajfa-6693	142	4	of	of	ADP
ajfa-6693	142	5	the	the	DET
ajfa-6693	142	6	regression	regression	NOUN
ajfa-6693	142	7	,	,	PUNCT
ajfa-6693	142	8	the	the	DET
ajfa-6693	142	9	result	result	NOUN
ajfa-6693	142	10	shows	show	VERB
ajfa-6693	142	11	that	that	SCONJ
ajfa-6693	142	12	:	:	PUNCT
ajfa-6693	142	13	4.3.2.1.value	4.3.2.1.value	PROPN
ajfa-6693	142	14	of	of	ADP
ajfa-6693	142	15	t	t	PROPN
ajfa-6693	142	16	-	-	PUNCT
ajfa-6693	142	17	test	test	NOUN
ajfa-6693	142	18	for	for	ADP
ajfa-6693	142	19	variable	variable	NOUN
ajfa-6693	142	20	of	of	ADP
ajfa-6693	142	21	quick	quick	ADJ
ajfa-6693	142	22	assets	asset	NOUN
ajfa-6693	142	23	ratio	ratio	NOUN
ajfa-6693	142	24	(	(	PUNCT
ajfa-6693	142	25	quick)is	quick)is	PROPN
ajfa-6693	142	26	2.41higher	2.41higher	NUM
ajfa-6693	142	27	than	than	ADP
ajfa-6693	142	28	critical	critical	ADJ
ajfa-6693	142	29	value	value	NOUN
ajfa-6693	142	30	(	(	PUNCT
ajfa-6693	142	31	1.96	1.96	NUM
ajfa-6693	142	32	)	)	PUNCT
ajfa-6693	142	33	,	,	PUNCT
ajfa-6693	142	34	and	and	CCONJ
ajfa-6693	142	35	the	the	DET
ajfa-6693	142	36	probability	probability	NOUN
ajfa-6693	142	37	value	value	NOUN
ajfa-6693	142	38	of	of	ADP
ajfa-6693	142	39	0.016	0.016	NUM
ajfa-6693	142	40	is	be	AUX
ajfa-6693	142	41	smaller	small	ADJ
ajfa-6693	142	42	than	than	ADP
ajfa-6693	142	43	5	5	NUM
ajfa-6693	142	44	%	%	NOUN
ajfa-6693	142	45	(	(	PUNCT
ajfa-6693	142	46	=	=	NOUN
ajfa-6693	142	47	0.05	0.05	NUM
ajfa-6693	142	48	)	)	PUNCT
ajfa-6693	142	49	.	.	PUNCT
ajfa-6693	143	1	it	it	PRON
ajfa-6693	143	2	means	mean	VERB
ajfa-6693	143	3	that	that	SCONJ
ajfa-6693	143	4	quick	quick	ADJ
ajfa-6693	143	5	assets	asset	NOUN
ajfa-6693	143	6	ratio	ratio	NOUN
ajfa-6693	143	7	(	(	PUNCT
ajfa-6693	143	8	quick)affectssignificantly	quick)affectssignificantly	ADV
ajfa-6693	143	9	disclosure	disclosure	VERB
ajfa-6693	143	10	quality	quality	NOUN
ajfa-6693	143	11	(	(	PUNCT
ajfa-6693	143	12	discquality	discquality	NOUN
ajfa-6693	143	13	)	)	PUNCT
ajfa-6693	143	14	partially	partially	ADV
ajfa-6693	143	15	.	.	PUNCT
ajfa-6693	144	1	asian	asian	ADJ
ajfa-6693	144	2	journal	journal	PROPN
ajfa-6693	144	3	of	of	ADP
ajfa-6693	144	4	finance	finance	PROPN
ajfa-6693	144	5	&	&	CCONJ
ajfa-6693	144	6	accounting	accounting	PROPN
ajfa-6693	144	7	issn	issn	PROPN
ajfa-6693	144	8	1946	1946	NUM
ajfa-6693	144	9	-	-	PUNCT
ajfa-6693	144	10	052x	052x	PROPN
ajfa-6693	144	11	2014	2014	NUM
ajfa-6693	144	12	,	,	PUNCT
ajfa-6693	144	13	vol	vol	NOUN
ajfa-6693	144	14	.	.	PROPN
ajfa-6693	145	1	6	6	NUM
ajfa-6693	145	2	,	,	PUNCT
ajfa-6693	145	3	no	no	INTJ
ajfa-6693	145	4	.	.	NOUN
ajfa-6693	145	5	2	2	NUM
ajfa-6693	145	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	145	7	435	435	NUM
ajfa-6693	145	8	4.3.2.2.value	4.3.2.2.value	PROPN
ajfa-6693	145	9	of	of	ADP
ajfa-6693	145	10	t	t	PROPN
ajfa-6693	145	11	-	-	PUNCT
ajfa-6693	145	12	test	test	NOUN
ajfa-6693	145	13	for	for	ADP
ajfa-6693	145	14	variable	variable	NOUN
ajfa-6693	145	15	of	of	ADP
ajfa-6693	145	16	current	current	ADJ
ajfa-6693	145	17	assets	asset	NOUN
ajfa-6693	145	18	ratio	ratio	NOUN
ajfa-6693	145	19	(	(	PUNCT
ajfa-6693	145	20	current)is	current)is	NOUN
ajfa-6693	145	21	2.44higher	2.44higher	NUM
ajfa-6693	145	22	than	than	ADP
ajfa-6693	145	23	critical	critical	ADJ
ajfa-6693	145	24	value	value	NOUN
ajfa-6693	145	25	(	(	PUNCT
ajfa-6693	145	26	1.96	1.96	NUM
ajfa-6693	145	27	)	)	PUNCT
ajfa-6693	145	28	,	,	PUNCT
ajfa-6693	145	29	and	and	CCONJ
ajfa-6693	145	30	the	the	DET
ajfa-6693	145	31	probability	probability	NOUN
ajfa-6693	145	32	value	value	NOUN
ajfa-6693	145	33	of	of	ADP
ajfa-6693	145	34	0.015	0.015	NUM
ajfa-6693	145	35	is	be	AUX
ajfa-6693	145	36	smaller	small	ADJ
ajfa-6693	145	37	than	than	ADP
ajfa-6693	145	38	5	5	NUM
ajfa-6693	145	39	%	%	NOUN
ajfa-6693	145	40	(	(	PUNCT
ajfa-6693	145	41	=	=	NOUN
ajfa-6693	145	42	0.05	0.05	NUM
ajfa-6693	145	43	)	)	PUNCT
ajfa-6693	145	44	.	.	PUNCT
ajfa-6693	146	1	it	it	PRON
ajfa-6693	146	2	means	mean	VERB
ajfa-6693	146	3	that	that	SCONJ
ajfa-6693	146	4	current	current	ADJ
ajfa-6693	146	5	assets	asset	NOUN
ajfa-6693	146	6	ratio	ratio	NOUN
ajfa-6693	146	7	(	(	PUNCT
ajfa-6693	146	8	current)affects	current)affect	NOUN
ajfa-6693	146	9	significantly	significantly	ADV
ajfa-6693	146	10	disclosure	disclosure	NOUN
ajfa-6693	146	11	quality	quality	NOUN
ajfa-6693	146	12	(	(	PUNCT
ajfa-6693	146	13	discquality	discquality	NOUN
ajfa-6693	146	14	)	)	PUNCT
ajfa-6693	146	15	partially	partially	ADV
ajfa-6693	146	16	.	.	PUNCT
ajfa-6693	147	1	4.3.2.3.value	4.3.2.3.value	PROPN
ajfa-6693	147	2	of	of	ADP
ajfa-6693	147	3	t	t	PROPN
ajfa-6693	147	4	-	-	PUNCT
ajfa-6693	147	5	test	test	NOUN
ajfa-6693	147	6	for	for	ADP
ajfa-6693	147	7	variable	variable	NOUN
ajfa-6693	147	8	of	of	ADP
ajfa-6693	147	9	return	return	NOUN
ajfa-6693	147	10	on	on	ADP
ajfa-6693	147	11	equity	equity	NOUN
ajfa-6693	147	12	(	(	PUNCT
ajfa-6693	147	13	roe	roe	NOUN
ajfa-6693	147	14	)	)	PUNCT
ajfa-6693	147	15	is2.03	is2.03	ADV
ajfa-6693	147	16	higher	high	ADJ
ajfa-6693	147	17	than	than	ADP
ajfa-6693	147	18	critical	critical	ADJ
ajfa-6693	147	19	value	value	NOUN
ajfa-6693	147	20	(	(	PUNCT
ajfa-6693	147	21	1.96	1.96	NUM
ajfa-6693	147	22	)	)	PUNCT
ajfa-6693	147	23	,	,	PUNCT
ajfa-6693	147	24	and	and	CCONJ
ajfa-6693	147	25	the	the	DET
ajfa-6693	147	26	probability	probability	NOUN
ajfa-6693	147	27	value	value	NOUN
ajfa-6693	147	28	of	of	ADP
ajfa-6693	147	29	0.043is	0.043is	NOUN
ajfa-6693	147	30	smaller	small	ADJ
ajfa-6693	147	31	than	than	ADP
ajfa-6693	147	32	5	5	NUM
ajfa-6693	147	33	%	%	NOUN
ajfa-6693	147	34	(	(	PUNCT
ajfa-6693	147	35	=	=	NOUN
ajfa-6693	147	36	0.05	0.05	NUM
ajfa-6693	147	37	)	)	PUNCT
ajfa-6693	147	38	.	.	PUNCT
ajfa-6693	148	1	it	it	PRON
ajfa-6693	148	2	means	mean	VERB
ajfa-6693	148	3	that	that	SCONJ
ajfa-6693	148	4	return	return	NOUN
ajfa-6693	148	5	on	on	ADP
ajfa-6693	148	6	equity	equity	NOUN
ajfa-6693	148	7	(	(	PUNCT
ajfa-6693	148	8	roe	roe	NOUN
ajfa-6693	148	9	)	)	PUNCT
ajfa-6693	148	10	affects	affect	VERB
ajfa-6693	148	11	significantly	significantly	ADV
ajfa-6693	148	12	disclosure	disclosure	NOUN
ajfa-6693	148	13	quality	quality	NOUN
ajfa-6693	148	14	(	(	PUNCT
ajfa-6693	148	15	discquality	discquality	NOUN
ajfa-6693	148	16	)	)	PUNCT
ajfa-6693	148	17	partially	partially	ADV
ajfa-6693	148	18	.	.	PUNCT
ajfa-6693	149	1	4.3.2.4.value	4.3.2.4.value	NUM
ajfa-6693	149	2	of	of	ADP
ajfa-6693	149	3	t	t	PROPN
ajfa-6693	149	4	-	-	PUNCT
ajfa-6693	149	5	test	test	NOUN
ajfa-6693	149	6	for	for	ADP
ajfa-6693	149	7	variable	variable	NOUN
ajfa-6693	149	8	of	of	ADP
ajfa-6693	149	9	return	return	NOUN
ajfa-6693	149	10	on	on	ADP
ajfa-6693	149	11	assets	asset	NOUN
ajfa-6693	149	12	(	(	PUNCT
ajfa-6693	149	13	roa	roa	NOUN
ajfa-6693	149	14	)	)	PUNCT
ajfa-6693	149	15	is2.685higher	is2.685higher	ADP
ajfa-6693	149	16	than	than	ADP
ajfa-6693	149	17	critical	critical	ADJ
ajfa-6693	149	18	value	value	NOUN
ajfa-6693	149	19	(	(	PUNCT
ajfa-6693	149	20	1.96	1.96	NUM
ajfa-6693	149	21	)	)	PUNCT
ajfa-6693	149	22	,	,	PUNCT
ajfa-6693	149	23	and	and	CCONJ
ajfa-6693	149	24	the	the	DET
ajfa-6693	149	25	probability	probability	NOUN
ajfa-6693	149	26	value	value	NOUN
ajfa-6693	149	27	of	of	ADP
ajfa-6693	149	28	0.008	0.008	NUM
ajfa-6693	149	29	is	be	AUX
ajfa-6693	149	30	smaller	small	ADJ
ajfa-6693	149	31	than5	than5	ADJ
ajfa-6693	149	32	%	%	NOUN
ajfa-6693	149	33	(	(	PUNCT
ajfa-6693	149	34	=	=	NOUN
ajfa-6693	149	35	0.05	0.05	NUM
ajfa-6693	149	36	)	)	PUNCT
ajfa-6693	149	37	.	.	PUNCT
ajfa-6693	150	1	it	it	PRON
ajfa-6693	150	2	means	mean	VERB
ajfa-6693	150	3	that	that	SCONJ
ajfa-6693	150	4	return	return	NOUN
ajfa-6693	150	5	on	on	ADP
ajfa-6693	150	6	assets	asset	NOUN
ajfa-6693	150	7	(	(	PUNCT
ajfa-6693	150	8	roa	roa	NOUN
ajfa-6693	150	9	)	)	PUNCT
ajfa-6693	150	10	affects	affect	VERB
ajfa-6693	150	11	significantly	significantly	ADV
ajfa-6693	150	12	disclosure	disclosure	NOUN
ajfa-6693	150	13	quality	quality	NOUN
ajfa-6693	150	14	(	(	PUNCT
ajfa-6693	150	15	discquality	discquality	NOUN
ajfa-6693	150	16	)	)	PUNCT
ajfa-6693	150	17	partially	partially	ADV
ajfa-6693	150	18	.	.	PUNCT
ajfa-6693	151	1	4.3.2.5	4.3.2.5	X
ajfa-6693	151	2	.	.	PUNCT
ajfa-6693	151	3	value	value	NOUN
ajfa-6693	151	4	of	of	ADP
ajfa-6693	151	5	t	t	NOUN
ajfa-6693	151	6	-	-	PUNCT
ajfa-6693	151	7	test	test	NOUN
ajfa-6693	151	8	for	for	ADP
ajfa-6693	151	9	variable	variable	NOUN
ajfa-6693	151	10	of	of	ADP
ajfa-6693	151	11	financial	financial	ADJ
ajfa-6693	151	12	leverage	leverage	NOUN
ajfa-6693	151	13	(	(	PUNCT
ajfa-6693	151	14	lev	lev	NOUN
ajfa-6693	151	15	)	)	PUNCT
ajfa-6693	151	16	is2.09	is2.09	NOUN
ajfa-6693	151	17	higher	high	ADJ
ajfa-6693	151	18	than	than	ADP
ajfa-6693	151	19	critical	critical	ADJ
ajfa-6693	151	20	value	value	NOUN
ajfa-6693	151	21	(	(	PUNCT
ajfa-6693	151	22	1.96	1.96	NUM
ajfa-6693	151	23	)	)	PUNCT
ajfa-6693	151	24	,	,	PUNCT
ajfa-6693	151	25	and	and	CCONJ
ajfa-6693	151	26	the	the	DET
ajfa-6693	151	27	probability	probability	NOUN
ajfa-6693	151	28	value	value	NOUN
ajfa-6693	151	29	of	of	ADP
ajfa-6693	151	30	0.037	0.037	NUM
ajfa-6693	151	31	is	be	AUX
ajfa-6693	151	32	smaller	small	ADJ
ajfa-6693	151	33	than	than	ADP
ajfa-6693	151	34	5	5	NUM
ajfa-6693	151	35	%	%	NOUN
ajfa-6693	151	36	(	(	PUNCT
ajfa-6693	151	37	=	=	NOUN
ajfa-6693	151	38	0.05	0.05	NUM
ajfa-6693	151	39	)	)	PUNCT
ajfa-6693	151	40	.	.	PUNCT
ajfa-6693	152	1	it	it	PRON
ajfa-6693	152	2	means	mean	VERB
ajfa-6693	152	3	that	that	SCONJ
ajfa-6693	152	4	financial	financial	ADJ
ajfa-6693	152	5	leverage	leverage	NOUN
ajfa-6693	152	6	(	(	PUNCT
ajfa-6693	152	7	lev	lev	NOUN
ajfa-6693	152	8	)	)	PUNCT
ajfa-6693	152	9	affects	affect	VERB
ajfa-6693	152	10	disclosure	disclosure	NOUN
ajfa-6693	152	11	quality	quality	NOUN
ajfa-6693	152	12	(	(	PUNCT
ajfa-6693	152	13	discquality	discquality	NOUN
ajfa-6693	152	14	)	)	PUNCT
ajfa-6693	152	15	partially	partially	ADV
ajfa-6693	152	16	.	.	PUNCT
ajfa-6693	153	1	according	accord	VERB
ajfa-6693	153	2	table6	table6	PROPN
ajfa-6693	153	3	,	,	PUNCT
ajfa-6693	153	4	and	and	CCONJ
ajfa-6693	153	5	show	show	VERB
ajfa-6693	153	6	that	that	SCONJ
ajfa-6693	153	7	approximately	approximately	ADV
ajfa-6693	153	8	65	65	NUM
ajfa-6693	153	9	%	%	NOUN
ajfa-6693	153	10	of	of	ADP
ajfa-6693	153	11	disclosure	disclosure	NOUN
ajfa-6693	153	12	quality	quality	NOUN
ajfa-6693	153	13	variations	variation	NOUN
ajfa-6693	153	14	is	be	AUX
ajfa-6693	153	15	explained	explain	VERB
ajfa-6693	153	16	by	by	ADP
ajfa-6693	153	17	the	the	DET
ajfa-6693	153	18	independent	independent	ADJ
ajfa-6693	153	19	variables	variable	NOUN
ajfa-6693	153	20	.	.	PUNCT
ajfa-6693	154	1	the	the	DET
ajfa-6693	154	2	result	result	NOUN
ajfa-6693	154	3	of	of	ADP
ajfa-6693	154	4	f	f	NOUN
ajfa-6693	154	5	-	-	PUNCT
ajfa-6693	154	6	test	test	NOUN
ajfa-6693	154	7	shows	show	NOUN
ajfa-6693	154	8	that	that	PRON
ajfa-6693	154	9	is	be	AUX
ajfa-6693	154	10	rejected	reject	VERB
ajfa-6693	154	11	at	at	ADP
ajfa-6693	154	12	the	the	DET
ajfa-6693	154	13	5	5	NUM
ajfa-6693	154	14	%	%	NOUN
ajfa-6693	154	15	level	level	NOUN
ajfa-6693	154	16	and	and	CCONJ
ajfa-6693	154	17	so	so	ADV
ajfa-6693	154	18	the	the	DET
ajfa-6693	154	19	whole	whole	ADJ
ajfa-6693	154	20	model	model	NOUN
ajfa-6693	154	21	is	be	AUX
ajfa-6693	154	22	significant	significant	ADJ
ajfa-6693	154	23	.	.	PUNCT
ajfa-6693	155	1	the	the	DET
ajfa-6693	155	2	result	result	NOUN
ajfa-6693	155	3	of	of	ADP
ajfa-6693	155	4	t	t	NOUN
ajfa-6693	155	5	-	-	PUNCT
ajfa-6693	155	6	test	test	NOUN
ajfa-6693	155	7	shows	show	NOUN
ajfa-6693	155	8	that	that	PRON
ajfa-6693	155	9	is	be	AUX
ajfa-6693	155	10	rejected	reject	VERB
ajfa-6693	155	11	at	at	ADP
ajfa-6693	155	12	the	the	DET
ajfa-6693	155	13	5	5	NUM
ajfa-6693	155	14	level	level	NOUN
ajfa-6693	155	15	for	for	ADP
ajfa-6693	155	16	independent	independent	ADJ
ajfa-6693	155	17	variables	variable	NOUN
ajfa-6693	155	18	,	,	PUNCT
ajfa-6693	155	19	meaning	mean	VERB
ajfa-6693	155	20	that	that	SCONJ
ajfa-6693	155	21	the	the	DET
ajfa-6693	155	22	coefficient	coefficient	NOUN
ajfa-6693	155	23	sof	sof	VERB
ajfa-6693	155	24	these	these	DET
ajfa-6693	155	25	variables	variable	NOUN
ajfa-6693	155	26	are	be	AUX
ajfa-6693	155	27	significant	significant	ADJ
ajfa-6693	155	28	.	.	PUNCT
ajfa-6693	156	1	durbin	durbin	ADJ
ajfa-6693	156	2	watson	watson	PROPN
ajfa-6693	156	3	(	(	PUNCT
ajfa-6693	156	4	d	d	PROPN
ajfa-6693	156	5	-	-	PUNCT
ajfa-6693	156	6	w	w	NOUN
ajfa-6693	156	7	)	)	PUNCT
ajfa-6693	156	8	statistic	statistic	ADJ
ajfa-6693	156	9	value	value	NOUN
ajfa-6693	156	10	(	(	PUNCT
ajfa-6693	156	11	2.13	2.13	NUM
ajfa-6693	156	12	)	)	PUNCT
ajfa-6693	156	13	indicates	indicate	VERB
ajfa-6693	156	14	that	that	SCONJ
ajfa-6693	156	15	there	there	PRON
ajfa-6693	156	16	is	be	VERB
ajfa-6693	156	17	no	no	DET
ajfa-6693	156	18	first	first	ADJ
ajfa-6693	156	19	order	order	NOUN
ajfa-6693	156	20	autocorrelation	autocorrelation	NOUN
ajfa-6693	156	21	in	in	ADP
ajfa-6693	156	22	the	the	DET
ajfa-6693	156	23	model	model	NOUN
ajfa-6693	156	24	because	because	SCONJ
ajfa-6693	156	25	the	the	DET
ajfa-6693	156	26	equation	equation	NOUN
ajfa-6693	156	27	is	be	AUX
ajfa-6693	156	28	estimated	estimate	VERB
ajfa-6693	156	29	based	base	VERB
ajfa-6693	156	30	on	on	ADP
ajfa-6693	156	31	the	the	DET
ajfa-6693	156	32	weighted	weighted	ADJ
ajfa-6693	156	33	cross	cross	ADJ
ajfa-6693	156	34	-	-	ADJ
ajfa-6693	156	35	section	section	ADJ
ajfa-6693	156	36	framework	framework	NOUN
ajfa-6693	156	37	.	.	PUNCT
ajfa-6693	157	1	furthermore	furthermore	ADV
ajfa-6693	157	2	,	,	PUNCT
ajfa-6693	157	3	heteroskedascity	heteroskedascity	NOUN
ajfa-6693	157	4	test	test	NOUN
ajfa-6693	157	5	indicates	indicate	VERB
ajfa-6693	157	6	that	that	SCONJ
ajfa-6693	157	7	the	the	DET
ajfa-6693	157	8	residuals	residual	NOUN
ajfa-6693	157	9	variance	variance	NOUN
ajfa-6693	157	10	is	be	AUX
ajfa-6693	157	11	constant	constant	ADJ
ajfa-6693	157	12	and	and	CCONJ
ajfa-6693	157	13	jarque	jarque	NOUN
ajfa-6693	157	14	-	-	PUNCT
ajfa-6693	157	15	bera	bera	NOUN
ajfa-6693	157	16	test	test	NOUN
ajfa-6693	157	17	for	for	ADP
ajfa-6693	157	18	normality	normality	NOUN
ajfa-6693	157	19	testing	testing	NOUN
ajfa-6693	157	20	indicates	indicate	VERB
ajfa-6693	157	21	that	that	SCONJ
ajfa-6693	157	22	residuals	residual	NOUN
ajfa-6693	157	23	have	have	AUX
ajfa-6693	157	24	been	be	AUX
ajfa-6693	157	25	distributed	distribute	VERB
ajfa-6693	157	26	normally	normally	ADV
ajfa-6693	157	27	.	.	PUNCT
ajfa-6693	158	1	5	5	X
ajfa-6693	158	2	.	.	X
ajfa-6693	158	3	conclusion	conclusion	VERB
ajfa-6693	158	4	the	the	DET
ajfa-6693	158	5	main	main	ADJ
ajfa-6693	158	6	purpose	purpose	NOUN
ajfa-6693	158	7	of	of	ADP
ajfa-6693	158	8	this	this	DET
ajfa-6693	158	9	study	study	NOUN
ajfa-6693	158	10	is	be	AUX
ajfa-6693	158	11	to	to	PART
ajfa-6693	158	12	investigate	investigate	VERB
ajfa-6693	158	13	the	the	DET
ajfa-6693	158	14	relationship	relationship	NOUN
ajfa-6693	158	15	between	between	ADP
ajfa-6693	158	16	information	information	NOUN
ajfa-6693	158	17	disclosure	disclosure	NOUN
ajfa-6693	158	18	quality	quality	NOUN
ajfa-6693	158	19	with	with	ADP
ajfa-6693	158	20	quick	quick	ADJ
ajfa-6693	158	21	assets	asset	NOUN
ajfa-6693	158	22	ratio	ratio	NOUN
ajfa-6693	158	23	,	,	PUNCT
ajfa-6693	158	24	current	current	ADJ
ajfa-6693	158	25	assets	asset	NOUN
ajfa-6693	158	26	ratio	ratio	NOUN
ajfa-6693	158	27	,	,	PUNCT
ajfa-6693	158	28	return	return	VERB
ajfa-6693	158	29	on	on	ADP
ajfa-6693	158	30	equity	equity	NOUN
ajfa-6693	158	31	(	(	PUNCT
ajfa-6693	158	32	roe	roe	PROPN
ajfa-6693	158	33	)	)	PUNCT
ajfa-6693	158	34	,	,	PUNCT
ajfa-6693	158	35	return	return	VERB
ajfa-6693	158	36	on	on	ADP
ajfa-6693	158	37	assets	asset	NOUN
ajfa-6693	158	38	(	(	PUNCT
ajfa-6693	158	39	roa	roa	NOUN
ajfa-6693	158	40	)	)	PUNCT
ajfa-6693	158	41	,	,	PUNCT
ajfa-6693	158	42	and	and	CCONJ
ajfa-6693	158	43	financial	financial	ADJ
ajfa-6693	158	44	leverage	leverage	NOUN
ajfa-6693	158	45	ratio	ratio	NOUN
ajfa-6693	158	46	.	.	PUNCT
ajfa-6693	159	1	for	for	ADP
ajfa-6693	159	2	this	this	DET
ajfa-6693	159	3	reason	reason	NOUN
ajfa-6693	159	4	,	,	PUNCT
ajfa-6693	159	5	80	80	NUM
ajfa-6693	159	6	corporations	corporation	NOUN
ajfa-6693	159	7	out	out	ADP
ajfa-6693	159	8	of	of	ADP
ajfa-6693	159	9	total	total	ADJ
ajfa-6693	159	10	corporations	corporation	NOUN
ajfa-6693	159	11	in	in	ADP
ajfa-6693	159	12	tehran	tehran	PROPN
ajfa-6693	159	13	stock	stock	PROPN
ajfa-6693	159	14	exchange	exchange	PROPN
ajfa-6693	159	15	were	be	AUX
ajfa-6693	159	16	selected	select	VERB
ajfa-6693	159	17	and	and	CCONJ
ajfa-6693	159	18	analyzed	analyze	VERB
ajfa-6693	159	19	during	during	ADP
ajfa-6693	159	20	the	the	DET
ajfa-6693	159	21	period	period	NOUN
ajfa-6693	159	22	from	from	ADP
ajfa-6693	159	23	2006	2006	NUM
ajfa-6693	159	24	to	to	ADP
ajfa-6693	159	25	2008.the	2008.the	DET
ajfa-6693	159	26	results	result	NOUN
ajfa-6693	159	27	show	show	VERB
ajfa-6693	159	28	that	that	SCONJ
ajfa-6693	159	29	there	there	PRON
ajfa-6693	159	30	is	be	VERB
ajfa-6693	159	31	positive	positive	ADJ
ajfa-6693	159	32	and	and	CCONJ
ajfa-6693	159	33	significant	significant	ADJ
ajfa-6693	159	34	relationship	relationship	NOUN
ajfa-6693	159	35	between	between	ADP
ajfa-6693	159	36	information	information	NOUN
ajfa-6693	159	37	disclosure	disclosure	NOUN
ajfa-6693	159	38	quality	quality	NOUN
ajfa-6693	159	39	and	and	CCONJ
ajfa-6693	159	40	current	current	ADJ
ajfa-6693	159	41	assets	asset	NOUN
ajfa-6693	159	42	ratio	ratio	NOUN
ajfa-6693	159	43	,	,	PUNCT
ajfa-6693	159	44	return	return	VERB
ajfa-6693	159	45	on	on	ADP
ajfa-6693	159	46	equity	equity	NOUN
ajfa-6693	159	47	(	(	PUNCT
ajfa-6693	159	48	roe	roe	PROPN
ajfa-6693	159	49	)	)	PUNCT
ajfa-6693	159	50	,	,	PUNCT
ajfa-6693	159	51	return	return	VERB
ajfa-6693	159	52	on	on	ADP
ajfa-6693	159	53	assets	asset	NOUN
ajfa-6693	159	54	(	(	PUNCT
ajfa-6693	159	55	roa	roa	NOUN
ajfa-6693	159	56	)	)	PUNCT
ajfa-6693	159	57	,	,	PUNCT
ajfa-6693	159	58	and	and	CCONJ
ajfa-6693	159	59	financial	financial	ADJ
ajfa-6693	159	60	leverage	leverage	NOUN
ajfa-6693	159	61	ratio	ratio	NOUN
ajfa-6693	159	62	.	.	PUNCT
ajfa-6693	160	1	the	the	DET
ajfa-6693	160	2	existence	existence	NOUN
ajfa-6693	160	3	of	of	ADP
ajfa-6693	160	4	positive	positive	ADJ
ajfa-6693	160	5	and	and	CCONJ
ajfa-6693	160	6	significant	significant	ADJ
ajfa-6693	160	7	association	association	NOUN
ajfa-6693	160	8	of	of	ADP
ajfa-6693	160	9	information	information	NOUN
ajfa-6693	160	10	disclosure	disclosure	NOUN
ajfa-6693	160	11	quality	quality	NOUN
ajfa-6693	160	12	with	with	ADP
ajfa-6693	160	13	current	current	ADJ
ajfa-6693	160	14	assets	asset	NOUN
ajfa-6693	160	15	ratio	ratio	NOUN
ajfa-6693	160	16	,	,	PUNCT
ajfa-6693	160	17	return	return	VERB
ajfa-6693	160	18	on	on	ADP
ajfa-6693	160	19	equity	equity	NOUN
ajfa-6693	160	20	(	(	PUNCT
ajfa-6693	160	21	roe	roe	PROPN
ajfa-6693	160	22	)	)	PUNCT
ajfa-6693	160	23	,	,	PUNCT
ajfa-6693	160	24	return	return	VERB
ajfa-6693	160	25	on	on	ADP
ajfa-6693	160	26	assets	asset	NOUN
ajfa-6693	160	27	(	(	PUNCT
ajfa-6693	160	28	roa	roa	NOUN
ajfa-6693	160	29	)	)	PUNCT
ajfa-6693	160	30	,	,	PUNCT
ajfa-6693	160	31	and	and	CCONJ
ajfa-6693	160	32	financial	financial	ADJ
ajfa-6693	160	33	leverage	leverage	NOUN
ajfa-6693	160	34	ratio	ratio	NOUN
ajfa-6693	160	35	indicates	indicate	VERB
ajfa-6693	160	36	that	that	SCONJ
ajfa-6693	160	37	corporations	corporation	NOUN
ajfa-6693	160	38	with	with	ADP
ajfa-6693	160	39	higher	high	ADJ
ajfa-6693	160	40	current	current	ADJ
ajfa-6693	160	41	assets	asset	NOUN
ajfa-6693	160	42	ratio	ratio	NOUN
ajfa-6693	160	43	,	,	PUNCT
ajfa-6693	160	44	return	return	VERB
ajfa-6693	160	45	on	on	ADP
ajfa-6693	160	46	equity	equity	NOUN
ajfa-6693	160	47	(	(	PUNCT
ajfa-6693	160	48	roe	roe	PROPN
ajfa-6693	160	49	)	)	PUNCT
ajfa-6693	160	50	,	,	PUNCT
ajfa-6693	160	51	return	return	VERB
ajfa-6693	160	52	on	on	ADP
ajfa-6693	160	53	assets	asset	NOUN
ajfa-6693	160	54	(	(	PUNCT
ajfa-6693	160	55	roa	roa	NOUN
ajfa-6693	160	56	)	)	PUNCT
ajfa-6693	160	57	,	,	PUNCT
ajfa-6693	160	58	and	and	CCONJ
ajfa-6693	160	59	financial	financial	ADJ
ajfa-6693	160	60	leverage	leverage	NOUN
ajfa-6693	160	61	ratio	ratio	NOUN
ajfa-6693	160	62	have	have	VERB
ajfa-6693	160	63	higher	high	ADJ
ajfa-6693	160	64	and	and	CCONJ
ajfa-6693	160	65	appropriate	appropriate	ADJ
ajfa-6693	160	66	information	information	NOUN
ajfa-6693	160	67	disclosure	disclosure	NOUN
ajfa-6693	160	68	quality	quality	NOUN
ajfa-6693	160	69	and	and	CCONJ
ajfa-6693	160	70	vice	vice	NOUN
ajfa-6693	160	71	versa	versa	ADV
ajfa-6693	160	72	.	.	PUNCT
ajfa-6693	161	1	the	the	DET
ajfa-6693	161	2	results	result	NOUN
ajfa-6693	161	3	also	also	ADV
ajfa-6693	161	4	show	show	VERB
ajfa-6693	161	5	that	that	SCONJ
ajfa-6693	161	6	there	there	PRON
ajfa-6693	161	7	is	be	VERB
ajfa-6693	161	8	positive	positive	ADJ
ajfa-6693	161	9	and	and	CCONJ
ajfa-6693	161	10	significant	significant	ADJ
ajfa-6693	161	11	relationship	relationship	NOUN
ajfa-6693	161	12	between	between	ADP
ajfa-6693	161	13	information	information	NOUN
ajfa-6693	161	14	disclosure	disclosure	NOUN
ajfa-6693	161	15	quality	quality	NOUN
ajfa-6693	161	16	and	and	CCONJ
ajfa-6693	161	17	quick	quick	ADJ
ajfa-6693	161	18	assets	asset	NOUN
ajfa-6693	161	19	ratio	ratio	NOUN
ajfa-6693	161	20	.	.	PUNCT
ajfa-6693	162	1	the	the	DET
ajfa-6693	162	2	existence	existence	NOUN
ajfa-6693	162	3	of	of	ADP
ajfa-6693	162	4	negative	negative	ADJ
ajfa-6693	162	5	and	and	CCONJ
ajfa-6693	162	6	significant	significant	ADJ
ajfa-6693	162	7	association	association	NOUN
ajfa-6693	162	8	of	of	ADP
ajfa-6693	162	9	information	information	NOUN
ajfa-6693	162	10	disclosure	disclosure	NOUN
ajfa-6693	162	11	quality	quality	NOUN
ajfa-6693	162	12	with	with	ADP
ajfa-6693	162	13	quick	quick	ADJ
ajfa-6693	162	14	assets	asset	NOUN
ajfa-6693	162	15	ratio	ratio	NOUN
ajfa-6693	162	16	indicates	indicate	VERB
ajfa-6693	162	17	that	that	SCONJ
ajfa-6693	162	18	corporations	corporation	NOUN
ajfa-6693	162	19	with	with	ADP
ajfa-6693	162	20	higher	high	ADJ
ajfa-6693	162	21	quick	quick	ADJ
ajfa-6693	162	22	assets	asset	NOUN
ajfa-6693	162	23	ratio	ratio	NOUN
ajfa-6693	162	24	have	have	VERB
ajfa-6693	162	25	lower	low	ADJ
ajfa-6693	162	26	information	information	NOUN
ajfa-6693	162	27	disclosure	disclosure	NOUN
ajfa-6693	162	28	quality	quality	NOUN
ajfa-6693	162	29	and	and	CCONJ
ajfa-6693	162	30	vice	vice	NOUN
ajfa-6693	162	31	versa	versa	ADV
ajfa-6693	162	32	.	.	PUNCT
ajfa-6693	163	1	our	our	PRON
ajfa-6693	163	2	investigation	investigation	NOUN
ajfa-6693	163	3	has	have	VERB
ajfa-6693	163	4	remarkable	remarkable	ADJ
ajfa-6693	163	5	implication	implication	NOUN
ajfa-6693	163	6	for	for	ADP
ajfa-6693	163	7	investors	investor	NOUN
ajfa-6693	163	8	.	.	PUNCT
ajfa-6693	164	1	our	our	PRON
ajfa-6693	164	2	study	study	NOUN
ajfa-6693	164	3	demonstrates	demonstrate	VERB
ajfa-6693	164	4	that	that	SCONJ
ajfa-6693	164	5	financial	financial	ADJ
ajfa-6693	164	6	asian	asian	ADJ
ajfa-6693	164	7	journal	journal	NOUN
ajfa-6693	164	8	of	of	ADP
ajfa-6693	164	9	finance	finance	PROPN
ajfa-6693	164	10	&	&	CCONJ
ajfa-6693	164	11	accounting	accounting	PROPN
ajfa-6693	164	12	issn	issn	PROPN
ajfa-6693	164	13	1946	1946	NUM
ajfa-6693	164	14	-	-	PUNCT
ajfa-6693	164	15	052x	052x	PROPN
ajfa-6693	164	16	2014	2014	NUM
ajfa-6693	164	17	,	,	PUNCT
ajfa-6693	164	18	vol	vol	NOUN
ajfa-6693	164	19	.	.	PROPN
ajfa-6693	165	1	6	6	NUM
ajfa-6693	165	2	,	,	PUNCT
ajfa-6693	165	3	no	no	INTJ
ajfa-6693	165	4	.	.	NOUN
ajfa-6693	165	5	2	2	NUM
ajfa-6693	165	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	165	7	436	436	NUM
ajfa-6693	165	8	characteristics	characteristic	NOUN
ajfa-6693	165	9	investigated	investigate	VERB
ajfa-6693	165	10	in	in	ADP
ajfa-6693	165	11	this	this	DET
ajfa-6693	165	12	study	study	NOUN
ajfa-6693	165	13	have	have	VERB
ajfa-6693	165	14	approximately	approximately	ADV
ajfa-6693	165	15	strong	strong	ADJ
ajfa-6693	165	16	power	power	NOUN
ajfa-6693	165	17	in	in	ADP
ajfa-6693	165	18	explaining	explain	VERB
ajfa-6693	165	19	information	information	NOUN
ajfa-6693	165	20	disclosure	disclosure	NOUN
ajfa-6693	165	21	quality	quality	NOUN
ajfa-6693	165	22	and	and	CCONJ
ajfa-6693	165	23	investors	investor	NOUN
ajfa-6693	165	24	may	may	AUX
ajfa-6693	165	25	depend	depend	VERB
ajfa-6693	165	26	on	on	ADP
ajfa-6693	165	27	this	this	DET
ajfa-6693	165	28	information	information	NOUN
ajfa-6693	165	29	regarding	regard	VERB
ajfa-6693	165	30	these	these	DET
ajfa-6693	165	31	variables	variable	NOUN
ajfa-6693	165	32	disclosed	disclose	VERB
ajfa-6693	165	33	by	by	ADP
ajfa-6693	165	34	companies	company	NOUN
ajfa-6693	165	35	.	.	PUNCT
ajfa-6693	166	1	however	however	ADV
ajfa-6693	166	2	,	,	PUNCT
ajfa-6693	166	3	investors	investor	NOUN
ajfa-6693	166	4	also	also	ADV
ajfa-6693	166	5	need	need	VERB
ajfa-6693	166	6	to	to	PART
ajfa-6693	166	7	focus	focus	VERB
ajfa-6693	166	8	on	on	ADP
ajfa-6693	166	9	the	the	DET
ajfa-6693	166	10	optimal	optimal	ADJ
ajfa-6693	166	11	mix	mix	NOUN
ajfa-6693	166	12	of	of	ADP
ajfa-6693	166	13	information	information	NOUN
ajfa-6693	166	14	disclosed	disclose	VERB
ajfa-6693	166	15	by	by	ADP
ajfa-6693	166	16	companies	company	NOUN
ajfa-6693	166	17	for	for	ADP
ajfa-6693	166	18	achieving	achieve	VERB
ajfa-6693	166	19	higher	high	ADJ
ajfa-6693	166	20	quality	quality	NOUN
ajfa-6693	166	21	of	of	ADP
ajfa-6693	166	22	financial	financial	ADJ
ajfa-6693	166	23	reporting	reporting	NOUN
ajfa-6693	166	24	.	.	PUNCT
ajfa-6693	167	1	references	reference	NOUN
ajfa-6693	167	2	abd	abd	PROPN
ajfa-6693	167	3	-	-	PROPN
ajfa-6693	167	4	elsalam	elsalam	PROPN
ajfa-6693	167	5	,	,	PUNCT
ajfa-6693	167	6	o.	o.	PROPN
ajfa-6693	167	7	h.	h.	PROPN
ajfa-6693	167	8	(	(	PUNCT
ajfa-6693	167	9	1999	1999	NUM
ajfa-6693	167	10	)	)	PUNCT
ajfa-6693	167	11	.	.	PUNCT
ajfa-6693	168	1	the	the	DET
ajfa-6693	168	2	introduction	introduction	NOUN
ajfa-6693	168	3	and	and	CCONJ
ajfa-6693	168	4	application	application	NOUN
ajfa-6693	168	5	of	of	ADP
ajfa-6693	168	6	international	international	ADJ
ajfa-6693	168	7	accounting	accounting	NOUN
ajfa-6693	168	8	standards	standard	NOUN
ajfa-6693	168	9	to	to	ADP
ajfa-6693	168	10	accounting	account	VERB
ajfa-6693	168	11	disclosure	disclosure	NOUN
ajfa-6693	168	12	regulations	regulation	NOUN
ajfa-6693	168	13	of	of	ADP
ajfa-6693	168	14	a	a	DET
ajfa-6693	168	15	capital	capital	NOUN
ajfa-6693	168	16	market	market	NOUN
ajfa-6693	168	17	in	in	ADP
ajfa-6693	168	18	a	a	DET
ajfa-6693	168	19	developing	develop	VERB
ajfa-6693	168	20	country	country	NOUN
ajfa-6693	168	21	:	:	PUNCT
ajfa-6693	168	22	the	the	DET
ajfa-6693	168	23	case	case	NOUN
ajfa-6693	168	24	of	of	ADP
ajfa-6693	168	25	egypt	egypt	PROPN
ajfa-6693	168	26	.	.	PUNCT
ajfa-6693	169	1	(	(	PUNCT
ajfa-6693	169	2	phd	phd	NOUN
ajfa-6693	169	3	thesis	thesis	NOUN
ajfa-6693	169	4	)	)	PUNCT
ajfa-6693	169	5	,	,	PUNCT
ajfa-6693	169	6	heriot	heriot	NOUN
ajfa-6693	169	7	-	-	PUNCT
ajfa-6693	169	8	watt	watt	NOUN
ajfa-6693	169	9	university	university	PROPN
ajfa-6693	169	10	,	,	PUNCT
ajfa-6693	169	11	edinburgh	edinburgh	PROPN
ajfa-6693	169	12	,	,	PUNCT
ajfa-6693	169	13	uk	uk	PROPN
ajfa-6693	169	14	.	.	PROPN
ajfa-6693	170	1	ahmed	ahmed	PROPN
ajfa-6693	170	2	,	,	PUNCT
ajfa-6693	170	3	k.	k.	PROPN
ajfa-6693	170	4	,	,	PUNCT
ajfa-6693	170	5	&	&	CCONJ
ajfa-6693	170	6	courtis	courtis	PROPN
ajfa-6693	170	7	,	,	PUNCT
ajfa-6693	170	8	j.	j.	PROPN
ajfa-6693	170	9	k.	k.	PROPN
ajfa-6693	170	10	(	(	PUNCT
ajfa-6693	170	11	1999	1999	NUM
ajfa-6693	170	12	)	)	PUNCT
ajfa-6693	170	13	.	.	PUNCT
ajfa-6693	171	1	associations	association	NOUN
ajfa-6693	171	2	between	between	ADP
ajfa-6693	171	3	corporate	corporate	ADJ
ajfa-6693	171	4	characteristics	characteristic	NOUN
ajfa-6693	171	5	and	and	CCONJ
ajfa-6693	171	6	disclosure	disclosure	NOUN
ajfa-6693	171	7	levels	level	NOUN
ajfa-6693	171	8	in	in	ADP
ajfa-6693	171	9	annual	annual	ADJ
ajfa-6693	171	10	reports	report	NOUN
ajfa-6693	171	11	:	:	PUNCT
ajfa-6693	171	12	a	a	DET
ajfa-6693	171	13	meta	meta	ADJ
ajfa-6693	171	14	-	-	PUNCT
ajfa-6693	171	15	analysis	analysis	NOUN
ajfa-6693	171	16	.	.	PUNCT
ajfa-6693	172	1	the	the	DET
ajfa-6693	172	2	british	british	PROPN
ajfa-6693	172	3	accounting	accounting	PROPN
ajfa-6693	172	4	review	review	PROPN
ajfa-6693	172	5	,	,	PUNCT
ajfa-6693	172	6	31(1	31(1	NUM
ajfa-6693	172	7	)	)	PUNCT
ajfa-6693	172	8	,	,	PUNCT
ajfa-6693	172	9	35	35	NUM
ajfa-6693	172	10	-	-	SYM
ajfa-6693	172	11	61	61	NUM
ajfa-6693	172	12	.	.	PUNCT
ajfa-6693	173	1	http://dx.doi.org/10.1006/bare.1998.0082	http://dx.doi.org/10.1006/bare.1998.0082	PROPN
ajfa-6693	173	2	ahmed	ahmed	PROPN
ajfa-6693	173	3	,	,	PUNCT
ajfa-6693	173	4	k.	k.	PROPN
ajfa-6693	173	5	,	,	PUNCT
ajfa-6693	173	6	&	&	CCONJ
ajfa-6693	173	7	nicholls	nicholls	PROPN
ajfa-6693	173	8	,	,	PUNCT
ajfa-6693	173	9	d.	d.	PROPN
ajfa-6693	173	10	(	(	PUNCT
ajfa-6693	173	11	1994	1994	NUM
ajfa-6693	173	12	)	)	PUNCT
ajfa-6693	173	13	.	.	PUNCT
ajfa-6693	174	1	the	the	DET
ajfa-6693	174	2	impact	impact	NOUN
ajfa-6693	174	3	of	of	ADP
ajfa-6693	174	4	non	non	ADJ
ajfa-6693	174	5	-	-	ADJ
ajfa-6693	174	6	financial	financial	ADJ
ajfa-6693	174	7	company	company	NOUN
ajfa-6693	174	8	characteristics	characteristic	NOUN
ajfa-6693	174	9	on	on	ADP
ajfa-6693	174	10	mandatory	mandatory	ADJ
ajfa-6693	174	11	disclosure	disclosure	NOUN
ajfa-6693	174	12	compliance	compliance	NOUN
ajfa-6693	174	13	in	in	ADP
ajfa-6693	174	14	developing	develop	VERB
ajfa-6693	174	15	countries	country	NOUN
ajfa-6693	174	16	:	:	PUNCT
ajfa-6693	174	17	the	the	DET
ajfa-6693	174	18	case	case	NOUN
ajfa-6693	174	19	of	of	ADP
ajfa-6693	174	20	bangladesh	bangladesh	NOUN
ajfa-6693	174	21	.	.	PUNCT
ajfa-6693	175	1	the	the	DET
ajfa-6693	175	2	international	international	ADJ
ajfa-6693	175	3	journal	journal	NOUN
ajfa-6693	175	4	of	of	ADP
ajfa-6693	175	5	accounting	accounting	NOUN
ajfa-6693	175	6	,	,	PUNCT
ajfa-6693	175	7	29(1	29(1	NUM
ajfa-6693	175	8	)	)	PUNCT
ajfa-6693	175	9	,	,	PUNCT
ajfa-6693	175	10	62	62	NUM
ajfa-6693	175	11	-	-	SYM
ajfa-6693	175	12	77	77	NUM
ajfa-6693	175	13	.	.	PUNCT
ajfa-6693	176	1	akerlof	akerlof	PROPN
ajfa-6693	176	2	,	,	PUNCT
ajfa-6693	176	3	g.	g.	PROPN
ajfa-6693	176	4	a.	a.	PROPN
ajfa-6693	176	5	(	(	PUNCT
ajfa-6693	176	6	1970	1970	NUM
ajfa-6693	176	7	)	)	PUNCT
ajfa-6693	176	8	.	.	PUNCT
ajfa-6693	177	1	the	the	DET
ajfa-6693	177	2	market	market	NOUN
ajfa-6693	177	3	for	for	ADP
ajfa-6693	177	4	"	"	PUNCT
ajfa-6693	177	5	lemons	lemon	NOUN
ajfa-6693	177	6	"	"	PUNCT
ajfa-6693	177	7	:	:	PUNCT
ajfa-6693	177	8	quality	quality	NOUN
ajfa-6693	177	9	uncertainty	uncertainty	NOUN
ajfa-6693	177	10	and	and	CCONJ
ajfa-6693	177	11	the	the	DET
ajfa-6693	177	12	market	market	NOUN
ajfa-6693	177	13	mechanism	mechanism	NOUN
ajfa-6693	177	14	.	.	PUNCT
ajfa-6693	178	1	the	the	DET
ajfa-6693	178	2	quarterly	quarterly	ADJ
ajfa-6693	178	3	journal	journal	NOUN
ajfa-6693	178	4	of	of	ADP
ajfa-6693	178	5	economics	economic	NOUN
ajfa-6693	178	6	,	,	PUNCT
ajfa-6693	178	7	84(3	84(3	NUM
ajfa-6693	178	8	)	)	PUNCT
ajfa-6693	178	9	,	,	PUNCT
ajfa-6693	178	10	488	488	NUM
ajfa-6693	178	11	-	-	SYM
ajfa-6693	178	12	500	500	NUM
ajfa-6693	178	13	.	.	PUNCT
ajfa-6693	179	1	http://dx.doi.org/10.2307/1879431	http://dx.doi.org/10.2307/1879431	PROPN
ajfa-6693	179	2	baltagi	baltagi	PROPN
ajfa-6693	179	3	,	,	PUNCT
ajfa-6693	179	4	b.	b.	PROPN
ajfa-6693	179	5	(	(	PUNCT
ajfa-6693	179	6	2008	2008	NUM
ajfa-6693	179	7	)	)	PUNCT
ajfa-6693	179	8	.	.	PUNCT
ajfa-6693	180	1	econometric	econometric	ADJ
ajfa-6693	180	2	analysis	analysis	NOUN
ajfa-6693	180	3	of	of	ADP
ajfa-6693	180	4	panel	panel	NOUN
ajfa-6693	180	5	data	datum	NOUN
ajfa-6693	180	6	(	(	PUNCT
ajfa-6693	180	7	4	4	NUM
ajfa-6693	180	8	ed	ed	NOUN
ajfa-6693	180	9	.	.	PUNCT
ajfa-6693	180	10	):	):	PUNCT
ajfa-6693	180	11	john	john	PROPN
ajfa-6693	180	12	wiley	wiley	PROPN
ajfa-6693	180	13	&	&	CCONJ
ajfa-6693	180	14	sons	son	NOUN
ajfa-6693	180	15	.	.	PUNCT
ajfa-6693	181	1	brown	brown	PROPN
ajfa-6693	181	2	,	,	PUNCT
ajfa-6693	181	3	s.	s.	PROPN
ajfa-6693	181	4	,	,	PUNCT
ajfa-6693	181	5	&	&	CCONJ
ajfa-6693	181	6	hillegeist	hillegeist	PROPN
ajfa-6693	181	7	,	,	PUNCT
ajfa-6693	181	8	s.	s.	PROPN
ajfa-6693	181	9	a.	a.	PROPN
ajfa-6693	181	10	(	(	PUNCT
ajfa-6693	181	11	2003	2003	NUM
ajfa-6693	181	12	)	)	PUNCT
ajfa-6693	181	13	.	.	PUNCT
ajfa-6693	182	1	disclosure	disclosure	NOUN
ajfa-6693	182	2	quality	quality	NOUN
ajfa-6693	182	3	and	and	CCONJ
ajfa-6693	182	4	information	information	NOUN
ajfa-6693	182	5	asymmetry	asymmetry	NOUN
ajfa-6693	182	6	.	.	PUNCT
ajfa-6693	183	1	working	work	VERB
ajfa-6693	183	2	paper	paper	NOUN
ajfa-6693	183	3	.	.	PUNCT
ajfa-6693	184	1	bushman	bushman	PROPN
ajfa-6693	184	2	,	,	PUNCT
ajfa-6693	184	3	r.	r.	PROPN
ajfa-6693	184	4	m.	m.	PROPN
ajfa-6693	184	5	,	,	PUNCT
ajfa-6693	184	6	&	&	CCONJ
ajfa-6693	184	7	smith	smith	PROPN
ajfa-6693	184	8	,	,	PUNCT
ajfa-6693	184	9	a.	a.	PROPN
ajfa-6693	184	10	j.	j.	PROPN
ajfa-6693	184	11	(	(	PUNCT
ajfa-6693	184	12	2001	2001	NUM
ajfa-6693	184	13	)	)	PUNCT
ajfa-6693	184	14	.	.	PUNCT
ajfa-6693	185	1	financial	financial	ADJ
ajfa-6693	185	2	accounting	accounting	NOUN
ajfa-6693	185	3	information	information	NOUN
ajfa-6693	185	4	and	and	CCONJ
ajfa-6693	185	5	corporate	corporate	ADJ
ajfa-6693	185	6	governance	governance	NOUN
ajfa-6693	185	7	.	.	PUNCT
ajfa-6693	186	1	journal	journal	NOUN
ajfa-6693	186	2	of	of	ADP
ajfa-6693	186	3	accounting	accounting	NOUN
ajfa-6693	186	4	and	and	CCONJ
ajfa-6693	186	5	economics	economic	NOUN
ajfa-6693	186	6	,	,	PUNCT
ajfa-6693	186	7	32(1	32(1	NUM
ajfa-6693	186	8	-	-	SYM
ajfa-6693	186	9	3	3	NUM
ajfa-6693	186	10	)	)	PUNCT
ajfa-6693	186	11	,	,	PUNCT
ajfa-6693	186	12	237	237	NUM
ajfa-6693	186	13	-	-	SYM
ajfa-6693	186	14	333	333	NUM
ajfa-6693	186	15	.	.	PUNCT
ajfa-6693	187	1	http://dx.doi.org/10.1016/s0165-4101(01)00027-1	http://dx.doi.org/10.1016/s0165-4101(01)00027-1	PROPN
ajfa-6693	187	2	coller	coller	NOUN
ajfa-6693	187	3	,	,	PUNCT
ajfa-6693	187	4	m.	m.	NOUN
ajfa-6693	187	5	,	,	PUNCT
ajfa-6693	187	6	&	&	CCONJ
ajfa-6693	187	7	yohn	yohn	PROPN
ajfa-6693	187	8	,	,	PUNCT
ajfa-6693	187	9	t.	t.	PROPN
ajfa-6693	187	10	l.	l.	PROPN
ajfa-6693	187	11	(	(	PUNCT
ajfa-6693	187	12	1997	1997	NUM
ajfa-6693	187	13	)	)	PUNCT
ajfa-6693	187	14	.	.	PUNCT
ajfa-6693	188	1	management	management	NOUN
ajfa-6693	188	2	forecasts	forecast	NOUN
ajfa-6693	188	3	and	and	CCONJ
ajfa-6693	188	4	information	information	NOUN
ajfa-6693	188	5	asymmetry	asymmetry	NOUN
ajfa-6693	188	6	:	:	PUNCT
ajfa-6693	188	7	an	an	DET
ajfa-6693	188	8	examination	examination	NOUN
ajfa-6693	188	9	of	of	ADP
ajfa-6693	188	10	bid	bid	NOUN
ajfa-6693	188	11	-	-	PUNCT
ajfa-6693	188	12	ask	ask	NOUN
ajfa-6693	188	13	spreads	spread	NOUN
ajfa-6693	188	14	.	.	PUNCT
ajfa-6693	189	1	journal	journal	NOUN
ajfa-6693	189	2	of	of	ADP
ajfa-6693	189	3	accounting	accounting	NOUN
ajfa-6693	189	4	research	research	NOUN
ajfa-6693	189	5	,	,	PUNCT
ajfa-6693	189	6	35(2	35(2	NUM
ajfa-6693	189	7	)	)	PUNCT
ajfa-6693	189	8	,	,	PUNCT
ajfa-6693	189	9	181	181	NUM
ajfa-6693	189	10	-	-	SYM
ajfa-6693	189	11	191	191	NUM
ajfa-6693	189	12	.	.	PUNCT
ajfa-6693	190	1	http://dx.doi.org/10.2307/2491359	http://dx.doi.org/10.2307/2491359	PROPN
ajfa-6693	190	2	gibbins	gibbin	NOUN
ajfa-6693	190	3	,	,	PUNCT
ajfa-6693	190	4	m.	m.	NOUN
ajfa-6693	190	5	,	,	PUNCT
ajfa-6693	190	6	richardson	richardson	PROPN
ajfa-6693	190	7	,	,	PUNCT
ajfa-6693	190	8	a.	a.	PROPN
ajfa-6693	190	9	,	,	PUNCT
ajfa-6693	190	10	&	&	CCONJ
ajfa-6693	190	11	waterhouse	waterhouse	PROPN
ajfa-6693	190	12	,	,	PUNCT
ajfa-6693	190	13	j.	j.	PROPN
ajfa-6693	190	14	(	(	PUNCT
ajfa-6693	190	15	1990	1990	NUM
ajfa-6693	190	16	)	)	PUNCT
ajfa-6693	190	17	.	.	PUNCT
ajfa-6693	191	1	the	the	DET
ajfa-6693	191	2	management	management	NOUN
ajfa-6693	191	3	of	of	ADP
ajfa-6693	191	4	corporate	corporate	ADJ
ajfa-6693	191	5	financial	financial	ADJ
ajfa-6693	191	6	disclosure	disclosure	NOUN
ajfa-6693	191	7	:	:	PUNCT
ajfa-6693	191	8	opportunism	opportunism	NOUN
ajfa-6693	191	9	,	,	PUNCT
ajfa-6693	191	10	ritualism	ritualism	NOUN
ajfa-6693	191	11	,	,	PUNCT
ajfa-6693	191	12	policies	policy	NOUN
ajfa-6693	191	13	,	,	PUNCT
ajfa-6693	191	14	and	and	CCONJ
ajfa-6693	191	15	processes	process	NOUN
ajfa-6693	191	16	.	.	PUNCT
ajfa-6693	192	1	journal	journal	NOUN
ajfa-6693	192	2	of	of	ADP
ajfa-6693	192	3	accounting	accounting	NOUN
ajfa-6693	192	4	research	research	NOUN
ajfa-6693	192	5	,	,	PUNCT
ajfa-6693	192	6	28(1	28(1	NOUN
ajfa-6693	192	7	)	)	PUNCT
ajfa-6693	192	8	,	,	PUNCT
ajfa-6693	192	9	121	121	NUM
ajfa-6693	192	10	-	-	SYM
ajfa-6693	192	11	143	143	NUM
ajfa-6693	192	12	.	.	PUNCT
ajfa-6693	193	1	http://dx.doi.org/10.2307/2491219	http://dx.doi.org/10.2307/2491219	ADJ
ajfa-6693	193	2	glosten	glosten	PROPN
ajfa-6693	193	3	,	,	PUNCT
ajfa-6693	193	4	l.	l.	PROPN
ajfa-6693	193	5	r.	r.	PROPN
ajfa-6693	193	6	,	,	PUNCT
ajfa-6693	193	7	&	&	CCONJ
ajfa-6693	193	8	milgrom	milgrom	PROPN
ajfa-6693	193	9	,	,	PUNCT
ajfa-6693	193	10	p.	p.	PROPN
ajfa-6693	193	11	r.	r.	PROPN
ajfa-6693	193	12	(	(	PUNCT
ajfa-6693	193	13	1985	1985	NUM
ajfa-6693	193	14	)	)	PUNCT
ajfa-6693	193	15	.	.	PUNCT
ajfa-6693	194	1	bid	bid	NOUN
ajfa-6693	194	2	,	,	PUNCT
ajfa-6693	194	3	ask	ask	NOUN
ajfa-6693	194	4	and	and	CCONJ
ajfa-6693	194	5	transaction	transaction	NOUN
ajfa-6693	194	6	prices	price	NOUN
ajfa-6693	194	7	in	in	ADP
ajfa-6693	194	8	a	a	DET
ajfa-6693	194	9	specialist	specialist	ADJ
ajfa-6693	194	10	market	market	NOUN
ajfa-6693	194	11	with	with	ADP
ajfa-6693	194	12	heterogeneously	heterogeneously	ADV
ajfa-6693	194	13	informed	inform	VERB
ajfa-6693	194	14	traders	trader	NOUN
ajfa-6693	194	15	.	.	PUNCT
ajfa-6693	195	1	journal	journal	NOUN
ajfa-6693	195	2	of	of	ADP
ajfa-6693	195	3	financial	financial	ADJ
ajfa-6693	195	4	economics	economic	NOUN
ajfa-6693	195	5	,	,	PUNCT
ajfa-6693	195	6	14(1	14(1	NUM
ajfa-6693	195	7	)	)	PUNCT
ajfa-6693	195	8	,	,	PUNCT
ajfa-6693	195	9	71	71	NUM
ajfa-6693	195	10	-	-	SYM
ajfa-6693	195	11	100	100	NUM
ajfa-6693	195	12	.	.	PUNCT
ajfa-6693	196	1	http://dx.doi.org/10.1016/0304-405x(85)90044-3	http://dx.doi.org/10.1016/0304-405x(85)90044-3	PROPN
ajfa-6693	196	2	gray	gray	NOUN
ajfa-6693	196	3	,	,	PUNCT
ajfa-6693	196	4	s.	s.	PROPN
ajfa-6693	196	5	j.	j.	PROPN
ajfa-6693	196	6	,	,	PUNCT
ajfa-6693	196	7	&	&	CCONJ
ajfa-6693	196	8	skogsvik	skogsvik	PROPN
ajfa-6693	196	9	,	,	PUNCT
ajfa-6693	196	10	k.	k.	PROPN
ajfa-6693	196	11	(	(	PUNCT
ajfa-6693	196	12	2004	2004	NUM
ajfa-6693	196	13	)	)	PUNCT
ajfa-6693	196	14	.	.	PUNCT
ajfa-6693	197	1	voluntary	voluntary	ADJ
ajfa-6693	197	2	disclosures	disclosure	NOUN
ajfa-6693	197	3	of	of	ADP
ajfa-6693	197	4	quoted	quote	VERB
ajfa-6693	197	5	pharmaceutical	pharmaceutical	ADJ
ajfa-6693	197	6	companies	company	NOUN
ajfa-6693	197	7	in	in	ADP
ajfa-6693	197	8	sweden	sweden	PROPN
ajfa-6693	197	9	and	and	CCONJ
ajfa-6693	197	10	the	the	DET
ajfa-6693	197	11	uk	uk	PROPN
ajfa-6693	197	12	:	:	PUNCT
ajfa-6693	197	13	the	the	DET
ajfa-6693	197	14	development	development	NOUN
ajfa-6693	197	15	over	over	ADP
ajfa-6693	197	16	the	the	DET
ajfa-6693	197	17	period	period	NOUN
ajfa-6693	197	18	1984–98	1984–98	NUM
ajfa-6693	197	19	.	.	PUNCT
ajfa-6693	198	1	european	european	ADJ
ajfa-6693	198	2	accounting	accounting	PROPN
ajfa-6693	198	3	review	review	PROPN
ajfa-6693	198	4	,	,	PUNCT
ajfa-6693	198	5	13(4	13(4	NUM
ajfa-6693	198	6	)	)	PUNCT
ajfa-6693	198	7	,	,	PUNCT
ajfa-6693	198	8	787	787	NUM
ajfa-6693	198	9	-	-	SYM
ajfa-6693	198	10	805	805	NUM
ajfa-6693	198	11	.	.	PUNCT
ajfa-6693	199	1	http://dx.doi.org/10.1080/0963818042000216884	http://dx.doi.org/10.1080/0963818042000216884	PROPN
ajfa-6693	199	2	asian	asian	ADJ
ajfa-6693	199	3	journal	journal	PROPN
ajfa-6693	199	4	of	of	ADP
ajfa-6693	199	5	finance	finance	PROPN
ajfa-6693	199	6	&	&	CCONJ
ajfa-6693	199	7	accounting	accounting	PROPN
ajfa-6693	199	8	issn	issn	PROPN
ajfa-6693	199	9	1946	1946	NUM
ajfa-6693	199	10	-	-	PUNCT
ajfa-6693	199	11	052x	052x	PROPN
ajfa-6693	199	12	2014	2014	NUM
ajfa-6693	199	13	,	,	PUNCT
ajfa-6693	199	14	vol	vol	NOUN
ajfa-6693	199	15	.	.	PROPN
ajfa-6693	199	16	6	6	NUM
ajfa-6693	199	17	,	,	PUNCT
ajfa-6693	199	18	no	no	INTJ
ajfa-6693	199	19	.	.	NOUN
ajfa-6693	199	20	2	2	NUM
ajfa-6693	199	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-6693	199	22	437	437	NUM
ajfa-6693	199	23	hope	hope	NOUN
ajfa-6693	199	24	,	,	PUNCT
ajfa-6693	199	25	o.-k	o.-k	PROPN
ajfa-6693	199	26	.	.	PUNCT
ajfa-6693	199	27	,	,	PUNCT
ajfa-6693	199	28	&	&	CCONJ
ajfa-6693	199	29	thomas	thomas	PROPN
ajfa-6693	199	30	,	,	PUNCT
ajfa-6693	199	31	w.	w.	PROPN
ajfa-6693	199	32	b.	b.	PROPN
ajfa-6693	199	33	(	(	PUNCT
ajfa-6693	199	34	2008	2008	NUM
ajfa-6693	199	35	)	)	PUNCT
ajfa-6693	199	36	.	.	PUNCT
ajfa-6693	200	1	managerial	managerial	ADJ
ajfa-6693	200	2	empire	empire	NOUN
ajfa-6693	200	3	building	building	NOUN
ajfa-6693	200	4	and	and	CCONJ
ajfa-6693	200	5	firm	firm	ADJ
ajfa-6693	200	6	disclosure	disclosure	NOUN
ajfa-6693	200	7	.	.	PUNCT
ajfa-6693	201	1	journal	journal	NOUN
ajfa-6693	201	2	of	of	ADP
ajfa-6693	201	3	accounting	accounting	NOUN
ajfa-6693	201	4	research	research	NOUN
ajfa-6693	201	5	,	,	PUNCT
ajfa-6693	201	6	46(3	46(3	NOUN
ajfa-6693	201	7	)	)	PUNCT
ajfa-6693	201	8	,	,	PUNCT
ajfa-6693	201	9	591	591	NUM
ajfa-6693	201	10	-	-	SYM
ajfa-6693	201	11	626	626	NUM
ajfa-6693	201	12	.	.	PUNCT
ajfa-6693	202	1	http://dx.doi.org/10.1111/j.1475-679x.2008.00289.x	http://dx.doi.org/10.1111/j.1475-679x.2008.00289.x	PROPN
ajfa-6693	202	2	jensen	jensen	PROPN
ajfa-6693	202	3	,	,	PUNCT
ajfa-6693	202	4	m.	m.	PROPN
ajfa-6693	202	5	c.	c.	PROPN
ajfa-6693	202	6	,	,	PUNCT
ajfa-6693	202	7	&	&	CCONJ
ajfa-6693	202	8	meckling	meckling	PROPN
ajfa-6693	202	9	,	,	PUNCT
ajfa-6693	202	10	w.	w.	PROPN
ajfa-6693	202	11	h.	h.	PROPN
ajfa-6693	202	12	(	(	PUNCT
ajfa-6693	202	13	1976	1976	NUM
ajfa-6693	202	14	)	)	PUNCT
ajfa-6693	202	15	.	.	PUNCT
ajfa-6693	203	1	theory	theory	NOUN
ajfa-6693	203	2	of	of	ADP
ajfa-6693	203	3	the	the	DET
ajfa-6693	203	4	firm	firm	NOUN
ajfa-6693	203	5	:	:	PUNCT
ajfa-6693	203	6	managerial	managerial	ADJ
ajfa-6693	203	7	behavior	behavior	NOUN
ajfa-6693	203	8	,	,	PUNCT
ajfa-6693	203	9	agency	agency	NOUN
ajfa-6693	203	10	costs	cost	NOUN
ajfa-6693	203	11	and	and	CCONJ
ajfa-6693	203	12	ownership	ownership	NOUN
ajfa-6693	203	13	structure	structure	NOUN
ajfa-6693	203	14	.	.	PUNCT
ajfa-6693	204	1	journal	journal	NOUN
ajfa-6693	204	2	of	of	ADP
ajfa-6693	204	3	financial	financial	ADJ
ajfa-6693	204	4	economics	economic	NOUN
ajfa-6693	204	5	,	,	PUNCT
ajfa-6693	204	6	3(4	3(4	NUM
ajfa-6693	204	7	)	)	PUNCT
ajfa-6693	204	8	,	,	PUNCT
ajfa-6693	204	9	305	305	NUM
ajfa-6693	204	10	-	-	SYM
ajfa-6693	204	11	360	360	NUM
ajfa-6693	204	12	.	.	PUNCT
ajfa-6693	205	1	http://dx.doi.org/10.1016/0304-405x(76)90026-x	http://dx.doi.org/10.1016/0304-405x(76)90026-x	PROPN
ajfa-6693	205	2	kelly	kelly	PROPN
ajfa-6693	205	3	,	,	PUNCT
ajfa-6693	205	4	l.	l.	PROPN
ajfa-6693	205	5	(	(	PUNCT
ajfa-6693	205	6	1983	1983	NUM
ajfa-6693	205	7	)	)	PUNCT
ajfa-6693	205	8	.	.	PUNCT
ajfa-6693	206	1	the	the	DET
ajfa-6693	206	2	development	development	NOUN
ajfa-6693	206	3	of	of	ADP
ajfa-6693	206	4	a	a	DET
ajfa-6693	206	5	positive	positive	ADJ
ajfa-6693	206	6	theory	theory	NOUN
ajfa-6693	206	7	of	of	ADP
ajfa-6693	206	8	corporate	corporate	ADJ
ajfa-6693	206	9	management	management	NOUN
ajfa-6693	206	10	’s	’s	PART
ajfa-6693	206	11	role	role	NOUN
ajfa-6693	206	12	in	in	ADP
ajfa-6693	206	13	external	external	ADJ
ajfa-6693	206	14	financial	financial	ADJ
ajfa-6693	206	15	reporting	reporting	NOUN
ajfa-6693	206	16	.	.	PUNCT
ajfa-6693	207	1	journal	journal	NOUN
ajfa-6693	207	2	of	of	ADP
ajfa-6693	207	3	accounting	accounting	NOUN
ajfa-6693	207	4	literature	literature	NOUN
ajfa-6693	207	5	,	,	PUNCT
ajfa-6693	207	6	2	2	NUM
ajfa-6693	207	7	,	,	PUNCT
ajfa-6693	207	8	111	111	NUM
ajfa-6693	207	9	-	-	SYM
ajfa-6693	207	10	150	150	NUM
ajfa-6693	207	11	.	.	PUNCT
ajfa-6693	208	1	kent	kent	PROPN
ajfa-6693	208	2	,	,	PUNCT
ajfa-6693	208	3	p.	p.	PROPN
ajfa-6693	208	4	,	,	PUNCT
ajfa-6693	208	5	routledge	routledge	PROPN
ajfa-6693	208	6	,	,	PUNCT
ajfa-6693	208	7	j.	j.	PROPN
ajfa-6693	208	8	,	,	PUNCT
ajfa-6693	208	9	&	&	CCONJ
ajfa-6693	208	10	stewart	stewart	PROPN
ajfa-6693	208	11	,	,	PUNCT
ajfa-6693	208	12	j.	j.	PROPN
ajfa-6693	208	13	(	(	PUNCT
ajfa-6693	208	14	2010	2010	NUM
ajfa-6693	208	15	)	)	PUNCT
ajfa-6693	208	16	.	.	PUNCT
ajfa-6693	209	1	innate	innate	ADJ
ajfa-6693	209	2	and	and	CCONJ
ajfa-6693	209	3	discretionary	discretionary	ADJ
ajfa-6693	209	4	accruals	accrual	NOUN
ajfa-6693	209	5	quality	quality	NOUN
ajfa-6693	209	6	and	and	CCONJ
ajfa-6693	209	7	corporate	corporate	ADJ
ajfa-6693	209	8	governance	governance	NOUN
ajfa-6693	209	9	.	.	PUNCT
ajfa-6693	210	1	accounting	accounting	NOUN
ajfa-6693	210	2	&	&	CCONJ
ajfa-6693	210	3	finance	finance	PROPN
ajfa-6693	210	4	,	,	PUNCT
ajfa-6693	210	5	50(1	50(1	PROPN
ajfa-6693	210	6	)	)	PUNCT
ajfa-6693	210	7	,	,	PUNCT
ajfa-6693	210	8	171	171	NUM
ajfa-6693	210	9	-	-	SYM
ajfa-6693	210	10	195	195	NUM
ajfa-6693	210	11	.	.	PUNCT
ajfa-6693	211	1	http://dx.doi.org/10.1111/j.1467-629x.2009.00321.x	http://dx.doi.org/10.1111/j.1467-629x.2009.00321.x	PROPN
ajfa-6693	211	2	laidroo	laidroo	PROPN
ajfa-6693	211	3	,	,	PUNCT
ajfa-6693	211	4	l.	l.	PROPN
ajfa-6693	211	5	(	(	PUNCT
ajfa-6693	211	6	2009	2009	NUM
ajfa-6693	211	7	)	)	PUNCT
ajfa-6693	211	8	.	.	PUNCT
ajfa-6693	212	1	association	association	NOUN
ajfa-6693	212	2	between	between	ADP
ajfa-6693	212	3	ownership	ownership	NOUN
ajfa-6693	212	4	structure	structure	NOUN
ajfa-6693	212	5	and	and	CCONJ
ajfa-6693	212	6	public	public	ADJ
ajfa-6693	212	7	announcements	announcement	NOUN
ajfa-6693	212	8	'	'	PART
ajfa-6693	212	9	disclosures	disclosure	NOUN
ajfa-6693	212	10	.	.	PUNCT
ajfa-6693	213	1	corporate	corporate	ADJ
ajfa-6693	213	2	governance	governance	NOUN
ajfa-6693	213	3	:	:	PUNCT
ajfa-6693	213	4	an	an	DET
ajfa-6693	213	5	international	international	ADJ
ajfa-6693	213	6	review	review	NOUN
ajfa-6693	213	7	,	,	PUNCT
ajfa-6693	213	8	17(1	17(1	NUM
ajfa-6693	213	9	)	)	PUNCT
ajfa-6693	213	10	,	,	PUNCT
ajfa-6693	213	11	13	13	NUM
ajfa-6693	213	12	-	-	SYM
ajfa-6693	213	13	34	34	NUM
ajfa-6693	213	14	.	.	PUNCT
ajfa-6693	214	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	X
ajfa-6693	214	2	lee	lee	PROPN
ajfa-6693	214	3	,	,	PUNCT
ajfa-6693	214	4	y.-j	y.-j	PROPN
ajfa-6693	214	5	.	.	PROPN
ajfa-6693	214	6	,	,	PUNCT
ajfa-6693	214	7	petroni	petroni	NOUN
ajfa-6693	214	8	,	,	PUNCT
ajfa-6693	214	9	k.	k.	PROPN
ajfa-6693	214	10	r.	r.	PROPN
ajfa-6693	214	11	,	,	PUNCT
ajfa-6693	214	12	&	&	CCONJ
ajfa-6693	214	13	shen	shen	PROPN
ajfa-6693	214	14	,	,	PUNCT
ajfa-6693	214	15	m.	m.	NOUN
ajfa-6693	214	16	(	(	PUNCT
ajfa-6693	214	17	2006	2006	NUM
ajfa-6693	214	18	)	)	PUNCT
ajfa-6693	214	19	.	.	PUNCT
ajfa-6693	215	1	cherry	cherry	NOUN
ajfa-6693	215	2	picking	picking	NOUN
ajfa-6693	215	3	,	,	PUNCT
ajfa-6693	215	4	disclosure	disclosure	NOUN
ajfa-6693	215	5	quality	quality	NOUN
ajfa-6693	215	6	,	,	PUNCT
ajfa-6693	215	7	and	and	CCONJ
ajfa-6693	215	8	comprehensive	comprehensive	ADJ
ajfa-6693	215	9	income	income	NOUN
ajfa-6693	215	10	reporting	reporting	NOUN
ajfa-6693	215	11	choices	choice	NOUN
ajfa-6693	215	12	:	:	PUNCT
ajfa-6693	215	13	the	the	DET
ajfa-6693	215	14	case	case	NOUN
ajfa-6693	215	15	of	of	ADP
ajfa-6693	215	16	property	property	NOUN
ajfa-6693	215	17	-	-	PUNCT
ajfa-6693	215	18	liability	liability	NOUN
ajfa-6693	215	19	insurers	insurer	NOUN
ajfa-6693	215	20	.	.	PUNCT
ajfa-6693	216	1	contemporary	contemporary	ADJ
ajfa-6693	216	2	accounting	accounting	NOUN
ajfa-6693	216	3	research	research	NOUN
ajfa-6693	216	4	,	,	PUNCT
ajfa-6693	216	5	23(3	23(3	NUM
ajfa-6693	216	6	)	)	PUNCT
ajfa-6693	216	7	,	,	PUNCT
ajfa-6693	216	8	655	655	NUM
ajfa-6693	216	9	-	-	SYM
ajfa-6693	216	10	692	692	NUM
ajfa-6693	216	11	.	.	PUNCT
ajfa-6693	217	1	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	http://dx.doi.org/10.1111/j.1467-8683.2008.00717.x	X
ajfa-6693	217	2	marston	marston	PROPN
ajfa-6693	217	3	,	,	PUNCT
ajfa-6693	217	4	c.	c.	PROPN
ajfa-6693	217	5	,	,	PUNCT
ajfa-6693	217	6	&	&	CCONJ
ajfa-6693	217	7	polei	polei	PROPN
ajfa-6693	217	8	,	,	PUNCT
ajfa-6693	217	9	a.	a.	NOUN
ajfa-6693	217	10	(	(	PUNCT
ajfa-6693	217	11	2004	2004	NUM
ajfa-6693	217	12	)	)	PUNCT
ajfa-6693	217	13	.	.	PUNCT
ajfa-6693	218	1	corporate	corporate	ADJ
ajfa-6693	218	2	reporting	reporting	NOUN
ajfa-6693	218	3	on	on	ADP
ajfa-6693	218	4	the	the	DET
ajfa-6693	218	5	internet	internet	NOUN
ajfa-6693	218	6	by	by	ADP
ajfa-6693	218	7	german	german	ADJ
ajfa-6693	218	8	companies	company	NOUN
ajfa-6693	218	9	.	.	PUNCT
ajfa-6693	219	1	international	international	ADJ
ajfa-6693	219	2	journal	journal	PROPN
ajfa-6693	219	3	of	of	ADP
ajfa-6693	219	4	accounting	accounting	NOUN
ajfa-6693	219	5	information	information	NOUN
ajfa-6693	219	6	systems	system	NOUN
ajfa-6693	219	7	,	,	PUNCT
ajfa-6693	219	8	5(3	5(3	NUM
ajfa-6693	219	9	)	)	PUNCT
ajfa-6693	219	10	,	,	PUNCT
ajfa-6693	219	11	285	285	NUM
ajfa-6693	219	12	-	-	SYM
ajfa-6693	219	13	311	311	NUM
ajfa-6693	219	14	.	.	PUNCT
ajfa-6693	220	1	http://dx.doi.org/10.1016/j.accinf.2004.02.009	http://dx.doi.org/10.1016/j.accinf.2004.02.009	PROPN
ajfa-6693	220	2	mashayekhi	mashayekhi	PROPN
ajfa-6693	220	3	,	,	PUNCT
ajfa-6693	220	4	b.	b.	PROPN
ajfa-6693	220	5	(	(	PUNCT
ajfa-6693	220	6	2007	2007	NUM
ajfa-6693	220	7	)	)	PUNCT
ajfa-6693	220	8	.	.	PUNCT
ajfa-6693	221	1	transparency	transparency	NOUN
ajfa-6693	221	2	,	,	PUNCT
ajfa-6693	221	3	financial	financial	ADJ
ajfa-6693	221	4	accounting	accounting	NOUN
ajfa-6693	221	5	information	information	NOUN
ajfa-6693	221	6	and	and	CCONJ
ajfa-6693	221	7	corporate	corporate	ADJ
ajfa-6693	221	8	governance	governance	NOUN
ajfa-6693	221	9	.	.	PUNCT
ajfa-6693	222	1	corporate	corporate	ADJ
ajfa-6693	222	2	governance	governance	NOUN
ajfa-6693	222	3	proceedings	proceeding	NOUN
ajfa-6693	222	4	,	,	PUNCT
ajfa-6693	222	5	tehran	tehran	PROPN
ajfa-6693	222	6	stock	stock	PROPN
ajfa-6693	222	7	exchange	exchange	PROPN
ajfa-6693	222	8	corporation	corporation	NOUN
ajfa-6693	222	9	,	,	PUNCT
ajfa-6693	222	10	17	17	NUM
ajfa-6693	222	11	-	-	SYM
ajfa-6693	222	12	36	36	NUM
ajfa-6693	222	13	.	.	PUNCT
ajfa-6693	223	1	mcnally	mcnally	PROPN
ajfa-6693	223	2	,	,	PUNCT
ajfa-6693	223	3	g.	g.	PROPN
ajfa-6693	223	4	m.	m.	PROPN
ajfa-6693	223	5	,	,	PUNCT
ajfa-6693	223	6	eng	eng	PROPN
ajfa-6693	223	7	,	,	PUNCT
ajfa-6693	223	8	l.	l.	PROPN
ajfa-6693	223	9	h.	h.	PROPN
ajfa-6693	223	10	,	,	PUNCT
ajfa-6693	223	11	&	&	CCONJ
ajfa-6693	223	12	hasseldine	hasseldine	PROPN
ajfa-6693	223	13	,	,	PUNCT
ajfa-6693	223	14	c.	c.	PROPN
ajfa-6693	223	15	r.	r.	PROPN
ajfa-6693	223	16	(	(	PUNCT
ajfa-6693	223	17	1982	1982	NUM
ajfa-6693	223	18	)	)	PUNCT
ajfa-6693	223	19	.	.	PUNCT
ajfa-6693	224	1	corporate	corporate	ADJ
ajfa-6693	224	2	financial	financial	ADJ
ajfa-6693	224	3	reporting	reporting	NOUN
ajfa-6693	224	4	in	in	ADP
ajfa-6693	224	5	new	new	PROPN
ajfa-6693	224	6	zealand	zealand	PROPN
ajfa-6693	224	7	:	:	PUNCT
ajfa-6693	224	8	an	an	DET
ajfa-6693	224	9	analysis	analysis	NOUN
ajfa-6693	224	10	of	of	ADP
ajfa-6693	224	11	user	user	NOUN
ajfa-6693	224	12	preferences	preference	NOUN
ajfa-6693	224	13	,	,	PUNCT
ajfa-6693	224	14	corporate	corporate	ADJ
ajfa-6693	224	15	characteristics	characteristic	NOUN
ajfa-6693	224	16	and	and	CCONJ
ajfa-6693	224	17	disclosure	disclosure	NOUN
ajfa-6693	224	18	practices	practice	NOUN
ajfa-6693	224	19	for	for	ADP
ajfa-6693	224	20	discretionary	discretionary	ADJ
ajfa-6693	224	21	information	information	NOUN
ajfa-6693	224	22	.	.	PUNCT
ajfa-6693	225	1	accounting	accounting	NOUN
ajfa-6693	225	2	and	and	CCONJ
ajfa-6693	225	3	business	business	NOUN
ajfa-6693	225	4	research	research	NOUN
ajfa-6693	225	5	,	,	PUNCT
ajfa-6693	225	6	13(49	13(49	NUM
ajfa-6693	225	7	)	)	PUNCT
ajfa-6693	225	8	,	,	PUNCT
ajfa-6693	225	9	11	11	NUM
ajfa-6693	225	10	-	-	SYM
ajfa-6693	225	11	20	20	NUM
ajfa-6693	225	12	.	.	PUNCT
ajfa-6693	226	1	http://dx.doi.org/10.1080/00014788.1982.9729725	http://dx.doi.org/10.1080/00014788.1982.9729725	PROPN
ajfa-6693	226	2	michaïlesco	michaïlesco	PROPN
ajfa-6693	226	3	,	,	PUNCT
ajfa-6693	226	4	c.	c.	PROPN
ajfa-6693	226	5	(	(	PUNCT
ajfa-6693	226	6	1999	1999	NUM
ajfa-6693	226	7	)	)	PUNCT
ajfa-6693	226	8	.	.	PUNCT
ajfa-6693	227	1	the	the	DET
ajfa-6693	227	2	determinants	determinant	NOUN
ajfa-6693	227	3	of	of	ADP
ajfa-6693	227	4	the	the	DET
ajfa-6693	227	5	quality	quality	NOUN
ajfa-6693	227	6	of	of	ADP
ajfa-6693	227	7	accounting	accounting	NOUN
ajfa-6693	227	8	information	information	NOUN
ajfa-6693	227	9	disclosed	disclose	VERB
ajfa-6693	227	10	by	by	ADP
ajfa-6693	227	11	french	french	ADJ
ajfa-6693	227	12	listed	list	VERB
ajfa-6693	227	13	companies	company	NOUN
ajfa-6693	227	14	.	.	PUNCT
ajfa-6693	228	1	eaa	eaa	PROPN
ajfa-6693	228	2	congress	congress	PROPN
ajfa-6693	228	3	,	,	PUNCT
ajfa-6693	228	4	bordeaux	bordeaux	NOUN
ajfa-6693	228	5	:	:	PUNCT
ajfa-6693	228	6	france	france	PROPN
ajfa-6693	228	7	.	.	PUNCT
ajfa-6693	229	1	petersen	petersen	PROPN
ajfa-6693	229	2	,	,	PUNCT
ajfa-6693	229	3	c.	c.	PROPN
ajfa-6693	229	4	,	,	PUNCT
ajfa-6693	229	5	&	&	CCONJ
ajfa-6693	229	6	plenborg	plenborg	PROPN
ajfa-6693	229	7	,	,	PUNCT
ajfa-6693	229	8	t.	t.	PROPN
ajfa-6693	229	9	(	(	PUNCT
ajfa-6693	229	10	2006	2006	NUM
ajfa-6693	229	11	)	)	PUNCT
ajfa-6693	229	12	.	.	PUNCT
ajfa-6693	230	1	voluntary	voluntary	ADJ
ajfa-6693	230	2	disclosure	disclosure	NOUN
ajfa-6693	230	3	and	and	CCONJ
ajfa-6693	230	4	information	information	NOUN
ajfa-6693	230	5	asymmetry	asymmetry	NOUN
ajfa-6693	230	6	in	in	ADP
ajfa-6693	230	7	denmark	denmark	PROPN
ajfa-6693	230	8	.	.	PUNCT
ajfa-6693	231	1	journal	journal	PROPN
ajfa-6693	231	2	of	of	ADP
ajfa-6693	231	3	international	international	ADJ
ajfa-6693	231	4	accounting	accounting	NOUN
ajfa-6693	231	5	,	,	PUNCT
ajfa-6693	231	6	auditing	auditing	NOUN
ajfa-6693	231	7	and	and	CCONJ
ajfa-6693	231	8	taxation	taxation	NOUN
ajfa-6693	231	9	,	,	PUNCT
ajfa-6693	231	10	15(2	15(2	NUM
ajfa-6693	231	11	)	)	PUNCT
ajfa-6693	231	12	,	,	PUNCT
ajfa-6693	231	13	127	127	NUM
ajfa-6693	231	14	-	-	SYM
ajfa-6693	231	15	149	149	NUM
ajfa-6693	231	16	.	.	PUNCT
ajfa-6693	232	1	http://dx.doi.org/10.1016/j.intaccaudtax.2006.08.004	http://dx.doi.org/10.1016/j.intaccaudtax.2006.08.004	NOUN
ajfa-6693	232	2	raffournier	raffournier	NOUN
ajfa-6693	232	3	,	,	PUNCT
ajfa-6693	232	4	b.	b.	PROPN
ajfa-6693	232	5	(	(	PUNCT
ajfa-6693	232	6	1995	1995	NUM
ajfa-6693	232	7	)	)	PUNCT
ajfa-6693	232	8	.	.	PUNCT
ajfa-6693	233	1	the	the	DET
ajfa-6693	233	2	determinants	determinant	NOUN
ajfa-6693	233	3	of	of	ADP
ajfa-6693	233	4	voluntary	voluntary	ADJ
ajfa-6693	233	5	financial	financial	ADJ
ajfa-6693	233	6	disclosure	disclosure	NOUN
ajfa-6693	233	7	by	by	ADP
ajfa-6693	233	8	swiss	swiss	ADJ
ajfa-6693	233	9	listed	list	VERB
ajfa-6693	233	10	companies	company	NOUN
ajfa-6693	233	11	.	.	PUNCT
ajfa-6693	234	1	european	european	ADJ
ajfa-6693	234	2	accounting	accounting	PROPN
ajfa-6693	234	3	review	review	PROPN
ajfa-6693	234	4	,	,	PUNCT
ajfa-6693	234	5	4(2	4(2	NUM
ajfa-6693	234	6	)	)	PUNCT
ajfa-6693	234	7	,	,	PUNCT
ajfa-6693	234	8	261	261	NUM
ajfa-6693	234	9	-	-	SYM
ajfa-6693	234	10	280	280	NUM
ajfa-6693	234	11	.	.	PUNCT
ajfa-6693	235	1	http://dx.doi.org/10.1080/09638189500000016	http://dx.doi.org/10.1080/09638189500000016	PROPN
ajfa-6693	235	2	asian	asian	ADJ
ajfa-6693	235	3	journal	journal	PROPN
ajfa-6693	235	4	of	of	ADP
ajfa-6693	235	5	finance	finance	PROPN
ajfa-6693	235	6	&	&	CCONJ
ajfa-6693	235	7	accounting	accounting	PROPN
ajfa-6693	235	8	issn	issn	PROPN
ajfa-6693	235	9	1946	1946	NUM
ajfa-6693	235	10	-	-	PUNCT
ajfa-6693	235	11	052x	052x	PROPN
ajfa-6693	235	12	2014	2014	NUM
ajfa-6693	235	13	,	,	PUNCT
ajfa-6693	235	14	vol	vol	NOUN
ajfa-6693	235	15	.	.	PROPN
ajfa-6693	235	16	6	6	NUM
ajfa-6693	235	17	,	,	PUNCT
ajfa-6693	235	18	no	no	INTJ
ajfa-6693	235	19	.	.	NOUN
ajfa-6693	235	20	2	2	NUM
ajfa-6693	235	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-6693	235	22	438	438	NUM
ajfa-6693	235	23	riahi	riahi	NOUN
ajfa-6693	235	24	,	,	PUNCT
ajfa-6693	235	25	y.	y.	PROPN
ajfa-6693	235	26	,	,	PUNCT
ajfa-6693	235	27	&	&	CCONJ
ajfa-6693	235	28	arab	arab	PROPN
ajfa-6693	235	29	,	,	PUNCT
ajfa-6693	235	30	m.	m.	PROPN
ajfa-6693	235	31	b.	b.	PROPN
ajfa-6693	235	32	(	(	PUNCT
ajfa-6693	235	33	2011	2011	NUM
ajfa-6693	235	34	)	)	PUNCT
ajfa-6693	235	35	.	.	PUNCT
ajfa-6693	236	1	disclosure	disclosure	NOUN
ajfa-6693	236	2	frequency	frequency	NOUN
ajfa-6693	236	3	and	and	CCONJ
ajfa-6693	236	4	earnings	earning	NOUN
ajfa-6693	236	5	management	management	NOUN
ajfa-6693	236	6	:	:	PUNCT
ajfa-6693	236	7	an	an	DET
ajfa-6693	236	8	analysis	analysis	NOUN
ajfa-6693	236	9	in	in	ADP
ajfa-6693	236	10	the	the	DET
ajfa-6693	236	11	tunisian	tunisian	ADJ
ajfa-6693	236	12	context	context	NOUN
ajfa-6693	236	13	.	.	PUNCT
ajfa-6693	237	1	journal	journal	NOUN
ajfa-6693	237	2	of	of	ADP
ajfa-6693	237	3	accounting	accounting	NOUN
ajfa-6693	237	4	and	and	CCONJ
ajfa-6693	237	5	taxation	taxation	NOUN
ajfa-6693	237	6	,	,	PUNCT
ajfa-6693	237	7	3(3	3(3	NUM
ajfa-6693	237	8	)	)	PUNCT
ajfa-6693	237	9	,	,	PUNCT
ajfa-6693	237	10	47	47	NUM
ajfa-6693	237	11	-	-	SYM
ajfa-6693	237	12	59	59	NUM
ajfa-6693	237	13	.	.	PUNCT
ajfa-6693	238	1	ross	ross	PROPN
ajfa-6693	238	2	,	,	PUNCT
ajfa-6693	238	3	s.	s.	PROPN
ajfa-6693	238	4	a.	a.	PROPN
ajfa-6693	238	5	(	(	PUNCT
ajfa-6693	238	6	1977	1977	NUM
ajfa-6693	238	7	)	)	PUNCT
ajfa-6693	238	8	.	.	PUNCT
ajfa-6693	239	1	the	the	DET
ajfa-6693	239	2	determination	determination	NOUN
ajfa-6693	239	3	of	of	ADP
ajfa-6693	239	4	financial	financial	ADJ
ajfa-6693	239	5	structure	structure	NOUN
ajfa-6693	239	6	:	:	PUNCT
ajfa-6693	239	7	the	the	DET
ajfa-6693	239	8	incentive	incentive	NOUN
ajfa-6693	239	9	-	-	PUNCT
ajfa-6693	239	10	signalling	signal	VERB
ajfa-6693	239	11	approach	approach	NOUN
ajfa-6693	239	12	.	.	PUNCT
ajfa-6693	240	1	the	the	DET
ajfa-6693	240	2	bell	bell	PROPN
ajfa-6693	240	3	journal	journal	PROPN
ajfa-6693	240	4	of	of	ADP
ajfa-6693	240	5	economics	economic	NOUN
ajfa-6693	240	6	,	,	PUNCT
ajfa-6693	240	7	8(1	8(1	NOUN
ajfa-6693	240	8	)	)	PUNCT
ajfa-6693	240	9	,	,	PUNCT
ajfa-6693	240	10	23	23	NUM
ajfa-6693	240	11	-	-	SYM
ajfa-6693	240	12	40	40	NUM
ajfa-6693	240	13	.	.	PUNCT
ajfa-6693	241	1	http://dx.doi.org/10.2307/3003485	http://dx.doi.org/10.2307/3003485	NOUN
ajfa-6693	241	2	saghafi	saghafi	PROPN
ajfa-6693	241	3	,	,	PUNCT
ajfa-6693	241	4	a.	a.	PROPN
ajfa-6693	241	5	,	,	PUNCT
ajfa-6693	241	6	&	&	CCONJ
ajfa-6693	241	7	malekiyan	malekiyan	PROPN
ajfa-6693	241	8	,	,	PUNCT
ajfa-6693	241	9	e.	e.	PROPN
ajfa-6693	241	10	(	(	PUNCT
ajfa-6693	241	11	1997	1997	NUM
ajfa-6693	241	12	)	)	PUNCT
ajfa-6693	241	13	.	.	PUNCT
ajfa-6693	242	1	comprehensive	comprehensive	ADJ
ajfa-6693	242	2	annual	annual	ADJ
ajfa-6693	242	3	reports	report	NOUN
ajfa-6693	242	4	and	and	CCONJ
ajfa-6693	242	5	financial	financial	ADJ
ajfa-6693	242	6	characteristics	characteristic	NOUN
ajfa-6693	242	7	in	in	ADP
ajfa-6693	242	8	listed	list	VERB
ajfa-6693	242	9	companies	company	NOUN
ajfa-6693	242	10	on	on	ADP
ajfa-6693	242	11	tehran	tehran	PROPN
ajfa-6693	242	12	stock	stock	PROPN
ajfa-6693	242	13	exchange	exchange	PROPN
ajfa-6693	242	14	the	the	DET
ajfa-6693	242	15	iranian	iranian	ADJ
ajfa-6693	242	16	accounting	accounting	PROPN
ajfa-6693	242	17	and	and	CCONJ
ajfa-6693	242	18	auditing	auditing	NOUN
ajfa-6693	242	19	review	review	NOUN
ajfa-6693	242	20	,	,	PUNCT
ajfa-6693	242	21	22	22	NUM
ajfa-6693	242	22	-	-	SYM
ajfa-6693	242	23	23(1	23(1	NUM
ajfa-6693	242	24	)	)	PUNCT
ajfa-6693	242	25	,	,	PUNCT
ajfa-6693	242	26	7	7	NUM
ajfa-6693	242	27	-	-	SYM
ajfa-6693	242	28	34	34	NUM
ajfa-6693	242	29	.	.	PUNCT
ajfa-6693	242	30	singhvi	singhvi	PROPN
ajfa-6693	242	31	,	,	PUNCT
ajfa-6693	242	32	s.	s.	PROPN
ajfa-6693	242	33	s.	s.	PROPN
ajfa-6693	242	34	,	,	PUNCT
ajfa-6693	242	35	&	&	CCONJ
ajfa-6693	242	36	desai	desai	PROPN
ajfa-6693	242	37	,	,	PUNCT
ajfa-6693	242	38	h.	h.	PROPN
ajfa-6693	242	39	b.	b.	PROPN
ajfa-6693	242	40	(	(	PUNCT
ajfa-6693	242	41	1971	1971	NUM
ajfa-6693	242	42	)	)	PUNCT
ajfa-6693	242	43	.	.	PUNCT
ajfa-6693	243	1	an	an	DET
ajfa-6693	243	2	empirical	empirical	ADJ
ajfa-6693	243	3	analysis	analysis	NOUN
ajfa-6693	243	4	of	of	ADP
ajfa-6693	243	5	the	the	DET
ajfa-6693	243	6	quality	quality	NOUN
ajfa-6693	243	7	of	of	ADP
ajfa-6693	243	8	corporate	corporate	ADJ
ajfa-6693	243	9	financial	financial	ADJ
ajfa-6693	243	10	disclosure	disclosure	NOUN
ajfa-6693	243	11	.	.	PUNCT
ajfa-6693	244	1	the	the	DET
ajfa-6693	244	2	accounting	accounting	NOUN
ajfa-6693	244	3	review	review	PROPN
ajfa-6693	244	4	,	,	PUNCT
ajfa-6693	244	5	46(1	46(1	PROPN
ajfa-6693	244	6	)	)	PUNCT
ajfa-6693	244	7	,	,	PUNCT
ajfa-6693	244	8	129	129	NUM
ajfa-6693	244	9	-	-	SYM
ajfa-6693	244	10	138	138	NUM
ajfa-6693	244	11	.	.	PUNCT
ajfa-6693	245	1	wallace	wallace	PROPN
ajfa-6693	245	2	,	,	PUNCT
ajfa-6693	245	3	r.	r.	PROPN
ajfa-6693	245	4	,	,	PUNCT
ajfa-6693	245	5	&	&	CCONJ
ajfa-6693	245	6	naser	naser	PROPN
ajfa-6693	245	7	,	,	PUNCT
ajfa-6693	245	8	k.	k.	PROPN
ajfa-6693	245	9	(	(	PUNCT
ajfa-6693	245	10	1996	1996	NUM
ajfa-6693	245	11	)	)	PUNCT
ajfa-6693	245	12	.	.	PUNCT
ajfa-6693	246	1	firm	firm	ADJ
ajfa-6693	246	2	-	-	PUNCT
ajfa-6693	246	3	specific	specific	ADJ
ajfa-6693	246	4	determinants	determinant	NOUN
ajfa-6693	246	5	of	of	ADP
ajfa-6693	246	6	the	the	DET
ajfa-6693	246	7	comprehensiveness	comprehensiveness	NOUN
ajfa-6693	246	8	of	of	ADP
ajfa-6693	246	9	mandatory	mandatory	ADJ
ajfa-6693	246	10	disclosure	disclosure	NOUN
ajfa-6693	246	11	in	in	ADP
ajfa-6693	246	12	the	the	DET
ajfa-6693	246	13	corporate	corporate	ADJ
ajfa-6693	246	14	annual	annual	ADJ
ajfa-6693	246	15	reports	report	NOUN
ajfa-6693	246	16	of	of	ADP
ajfa-6693	246	17	firms	firm	NOUN
ajfa-6693	246	18	listed	list	VERB
ajfa-6693	246	19	on	on	ADP
ajfa-6693	246	20	the	the	DET
ajfa-6693	246	21	stock	stock	NOUN
ajfa-6693	246	22	exchange	exchange	NOUN
ajfa-6693	246	23	of	of	ADP
ajfa-6693	246	24	hong	hong	PROPN
ajfa-6693	246	25	kong	kong	PROPN
ajfa-6693	246	26	.	.	PUNCT
ajfa-6693	247	1	journal	journal	PROPN
ajfa-6693	247	2	of	of	ADP
ajfa-6693	247	3	accounting	accounting	NOUN
ajfa-6693	247	4	and	and	CCONJ
ajfa-6693	247	5	public	public	ADJ
ajfa-6693	247	6	policy	policy	NOUN
ajfa-6693	247	7	,	,	PUNCT
ajfa-6693	247	8	14(4	14(4	NUM
ajfa-6693	247	9	)	)	PUNCT
ajfa-6693	247	10	,	,	PUNCT
ajfa-6693	247	11	311	311	NUM
ajfa-6693	247	12	-	-	SYM
ajfa-6693	247	13	368	368	NUM
ajfa-6693	247	14	.	.	PUNCT
ajfa-6693	248	1	http://dx.doi.org/10.1016/0278-4254(95)00042-9	http://dx.doi.org/10.1016/0278-4254(95)00042-9	VERB
ajfa-6693	248	2	wallace	wallace	PROPN
ajfa-6693	248	3	,	,	PUNCT
ajfa-6693	248	4	r.	r.	PROPN
ajfa-6693	248	5	s.	s.	PROPN
ajfa-6693	248	6	o.	o.	PROPN
ajfa-6693	248	7	,	,	PUNCT
ajfa-6693	248	8	naser	naser	PROPN
ajfa-6693	248	9	,	,	PUNCT
ajfa-6693	248	10	k.	k.	PROPN
ajfa-6693	248	11	,	,	PUNCT
ajfa-6693	248	12	&	&	CCONJ
ajfa-6693	248	13	mora	mora	PROPN
ajfa-6693	248	14	,	,	PUNCT
ajfa-6693	248	15	a.	a.	NOUN
ajfa-6693	248	16	(	(	PUNCT
ajfa-6693	248	17	1994	1994	NUM
ajfa-6693	248	18	)	)	PUNCT
ajfa-6693	248	19	.	.	PUNCT
ajfa-6693	249	1	the	the	DET
ajfa-6693	249	2	relationship	relationship	NOUN
ajfa-6693	249	3	between	between	ADP
ajfa-6693	249	4	the	the	DET
ajfa-6693	249	5	comprehensiveness	comprehensiveness	NOUN
ajfa-6693	249	6	of	of	ADP
ajfa-6693	249	7	corporate	corporate	ADJ
ajfa-6693	249	8	annual	annual	ADJ
ajfa-6693	249	9	reports	report	NOUN
ajfa-6693	249	10	and	and	CCONJ
ajfa-6693	249	11	firm	firm	ADJ
ajfa-6693	249	12	characteristics	characteristic	NOUN
ajfa-6693	249	13	in	in	ADP
ajfa-6693	249	14	spain	spain	PROPN
ajfa-6693	249	15	.	.	PUNCT
ajfa-6693	250	1	accounting	accounting	NOUN
ajfa-6693	250	2	and	and	CCONJ
ajfa-6693	250	3	business	business	NOUN
ajfa-6693	250	4	research	research	NOUN
ajfa-6693	250	5	,	,	PUNCT
ajfa-6693	250	6	25(97	25(97	PROPN
ajfa-6693	250	7	)	)	PUNCT
ajfa-6693	250	8	,	,	PUNCT
ajfa-6693	250	9	41	41	NUM
ajfa-6693	250	10	-	-	SYM
ajfa-6693	250	11	53	53	NUM
ajfa-6693	250	12	.	.	PUNCT
ajfa-6693	251	1	http://dx.doi.org/10.1080/00014788.1994.9729927	http://dx.doi.org/10.1080/00014788.1994.9729927	PROPN
ajfa-6693	251	2	welker	welker	PROPN
ajfa-6693	251	3	,	,	PUNCT
ajfa-6693	251	4	m.	m.	NOUN
ajfa-6693	251	5	(	(	PUNCT
ajfa-6693	251	6	1995	1995	NUM
ajfa-6693	251	7	)	)	PUNCT
ajfa-6693	251	8	.	.	PUNCT
ajfa-6693	252	1	disclosure	disclosure	NOUN
ajfa-6693	252	2	policy	policy	NOUN
ajfa-6693	252	3	,	,	PUNCT
ajfa-6693	252	4	information	information	NOUN
ajfa-6693	252	5	asymmetry	asymmetry	NOUN
ajfa-6693	252	6	,	,	PUNCT
ajfa-6693	252	7	and	and	CCONJ
ajfa-6693	252	8	liquidity	liquidity	NOUN
ajfa-6693	252	9	in	in	ADP
ajfa-6693	252	10	equity	equity	NOUN
ajfa-6693	252	11	markets	market	NOUN
ajfa-6693	252	12	.	.	PUNCT
ajfa-6693	253	1	contemporary	contemporary	ADJ
ajfa-6693	253	2	accounting	accounting	NOUN
ajfa-6693	253	3	research	research	PROPN
ajfa-6693	253	4	,	,	PUNCT
ajfa-6693	253	5	11(2	11(2	NOUN
ajfa-6693	253	6	)	)	PUNCT
ajfa-6693	253	7	,	,	PUNCT
ajfa-6693	253	8	801	801	NUM
ajfa-6693	253	9	-	-	SYM
ajfa-6693	253	10	827	827	NUM
ajfa-6693	253	11	.	.	PUNCT
ajfa-6693	254	1	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00467.x	http://dx.doi.org/10.1111/j.1911-3846.1995.tb00467.x	X