id	sid	tid	token	lemma	pos
ajfa-744	1	1	microsoft	microsoft	PROPN
ajfa-744	1	2	word	word	NOUN
ajfa-744	1	3	744	744	NUM
ajfa-744	1	4	-	-	SYM
ajfa-744	1	5	3136	3136	NUM
ajfa-744	1	6	-	-	PUNCT
ajfa-744	1	7	1	1	NUM
ajfa-744	1	8	-	-	PUNCT
ajfa-744	1	9	rv	rv	NOUN
ajfa-744	1	10	-	-	PUNCT
ajfa-744	1	11	writer2	writer2	VERB
ajfa-744	1	12	-	-	ADJ
ajfa-744	1	13	new	new	ADJ
ajfa-744	1	14	asian	asian	ADJ
ajfa-744	1	15	journal	journal	NOUN
ajfa-744	1	16	of	of	ADP
ajfa-744	1	17	finance	finance	PROPN
ajfa-744	1	18	&	&	CCONJ
ajfa-744	1	19	accounting	accounting	PROPN
ajfa-744	1	20	issn	issn	PROPN
ajfa-744	1	21	1946	1946	NUM
ajfa-744	1	22	-	-	PUNCT
ajfa-744	1	23	052x	052x	NOUN
ajfa-744	1	24	2012	2012	NUM
ajfa-744	1	25	,	,	PUNCT
ajfa-744	1	26	vol	vol	NOUN
ajfa-744	1	27	.	.	PROPN
ajfa-744	1	28	4	4	NUM
ajfa-744	1	29	,	,	PUNCT
ajfa-744	1	30	no	no	INTJ
ajfa-744	1	31	.	.	NOUN
ajfa-744	1	32	1	1	NUM
ajfa-744	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	1	34	93	93	NUM
ajfa-744	1	35	a	a	DET
ajfa-744	1	36	study	study	NOUN
ajfa-744	1	37	on	on	ADP
ajfa-744	1	38	industry	industry	NOUN
ajfa-744	1	39	superannuation	superannuation	NOUN
ajfa-744	1	40	in	in	ADP
ajfa-744	1	41	australia	australia	PROPN
ajfa-744	1	42	:	:	PUNCT
ajfa-744	1	43	risk	risk	NOUN
ajfa-744	1	44	disclosure	disclosure	NOUN
ajfa-744	1	45	and	and	CCONJ
ajfa-744	1	46	pre	pre	ADJ
ajfa-744	1	47	-	-	ADJ
ajfa-744	1	48	global	global	ADJ
ajfa-744	1	49	financial	financial	ADJ
ajfa-744	1	50	crisis	crisis	NOUN
ajfa-744	1	51	diane	diane	NOUN
ajfa-744	1	52	kraal	kraal	PROPN
ajfa-744	1	53	(	(	PUNCT
ajfa-744	1	54	phd	phd	NOUN
ajfa-744	1	55	)	)	PUNCT
ajfa-744	1	56	lecturer	lecturer	NOUN
ajfa-744	1	57	,	,	PUNCT
ajfa-744	1	58	department	department	NOUN
ajfa-744	1	59	of	of	ADP
ajfa-744	1	60	business	business	NOUN
ajfa-744	1	61	law	law	NOUN
ajfa-744	1	62	and	and	CCONJ
ajfa-744	1	63	taxation	taxation	NOUN
ajfa-744	1	64	monash	monash	PROPN
ajfa-744	1	65	university	university	PROPN
ajfa-744	1	66	caulfield	caulfield	PROPN
ajfa-744	1	67	east	east	PROPN
ajfa-744	1	68	,	,	PUNCT
ajfa-744	1	69	australia	australia	PROPN
ajfa-744	1	70	3145	3145	NUM
ajfa-744	1	71	p.	p.	PROPN
ajfa-744	1	72	w.s	w.s	PROPN
ajfa-744	1	73	.	.	PROPN
ajfa-744	1	74	yapa	yapa	PROPN
ajfa-744	1	75	(	(	PUNCT
ajfa-744	1	76	phd	phd	NOUN
ajfa-744	1	77	)	)	PUNCT
ajfa-744	1	78	(	(	PUNCT
ajfa-744	1	79	corresponding	correspond	VERB
ajfa-744	1	80	author	author	NOUN
ajfa-744	1	81	)	)	PUNCT
ajfa-744	1	82	associate	associate	NOUN
ajfa-744	1	83	professor	professor	NOUN
ajfa-744	1	84	in	in	ADP
ajfa-744	1	85	accounting	accounting	NOUN
ajfa-744	1	86	school	school	NOUN
ajfa-744	1	87	of	of	ADP
ajfa-744	1	88	accounting	accounting	PROPN
ajfa-744	1	89	,	,	PUNCT
ajfa-744	1	90	rmit	rmit	PROPN
ajfa-744	1	91	university	university	PROPN
ajfa-744	1	92	melbourne	melbourne	PROPN
ajfa-744	1	93	australia	australia	PROPN
ajfa-744	1	94	3000	3000	NUM
ajfa-744	1	95	tel	tel	PROPN
ajfa-744	1	96	:	:	PUNCT
ajfa-744	1	97	61	61	NUM
ajfa-744	1	98	-	-	SYM
ajfa-744	1	99	3	3	NUM
ajfa-744	1	100	-	-	PUNCT
ajfa-744	1	101	9925	9925	NUM
ajfa-744	1	102	-	-	SYM
ajfa-744	1	103	1606	1606	NUM
ajfa-744	1	104	e	e	NOUN
ajfa-744	1	105	-	-	NOUN
ajfa-744	1	106	mail	mail	NOUN
ajfa-744	1	107	:	:	PUNCT
ajfa-744	1	108	prem.yapa@rmit.edu.au	prem.yapa@rmit.edu.au	NOUN
ajfa-744	1	109	,	,	PUNCT
ajfa-744	1	110	received	receive	VERB
ajfa-744	1	111	:	:	PUNCT
ajfa-744	1	112	june	june	PROPN
ajfa-744	1	113	25	25	NUM
ajfa-744	1	114	,	,	PUNCT
ajfa-744	1	115	2011	2011	NUM
ajfa-744	1	116	accepted	accept	VERB
ajfa-744	1	117	:	:	PUNCT
ajfa-744	1	118	october	october	PROPN
ajfa-744	1	119	27	27	NUM
ajfa-744	1	120	,	,	PUNCT
ajfa-744	1	121	2011	2011	NUM
ajfa-744	1	122	published	publish	VERB
ajfa-744	1	123	:	:	PUNCT
ajfa-744	1	124	june	june	PROPN
ajfa-744	1	125	1	1	NUM
ajfa-744	1	126	,	,	PUNCT
ajfa-744	1	127	2012	2012	NUM
ajfa-744	1	128	doi:10.5296	doi:10.5296	NOUN
ajfa-744	1	129	/	/	SYM
ajfa-744	1	130	ajfa.v4i1.744	ajfa.v4i1.744	NOUN
ajfa-744	1	131	url	url	NOUN
ajfa-744	1	132	:	:	PUNCT
ajfa-744	1	133	http://dx.doi.org/10.5296/ajfa.v4i1.744	http://dx.doi.org/10.5296/ajfa.v4i1.744	NOUN
ajfa-744	1	134	we	we	PRON
ajfa-744	1	135	would	would	AUX
ajfa-744	1	136	like	like	VERB
ajfa-744	1	137	to	to	PART
ajfa-744	1	138	acknowldege	acknowldege	VERB
ajfa-744	1	139	participant	participant	ADJ
ajfa-744	1	140	comments	comment	NOUN
ajfa-744	1	141	on	on	ADP
ajfa-744	1	142	this	this	DET
ajfa-744	1	143	paper	paper	NOUN
ajfa-744	1	144	that	that	PRON
ajfa-744	1	145	was	be	AUX
ajfa-744	1	146	presented	present	VERB
ajfa-744	1	147	as	as	ADP
ajfa-744	1	148	‘	'	PUNCT
ajfa-744	1	149	an	an	DET
ajfa-744	1	150	exploratory	exploratory	ADJ
ajfa-744	1	151	study	study	NOUN
ajfa-744	1	152	on	on	ADP
ajfa-744	1	153	quantitative	quantitative	ADJ
ajfa-744	1	154	and	and	CCONJ
ajfa-744	1	155	qualitative	qualitative	ADJ
ajfa-744	1	156	disclosures	disclosure	NOUN
ajfa-744	1	157	by	by	ADP
ajfa-744	1	158	australian	australian	ADJ
ajfa-744	1	159	superannuation	superannuation	NOUN
ajfa-744	1	160	funds	fund	NOUN
ajfa-744	1	161	with	with	ADP
ajfa-744	1	162	accounting	accounting	NOUN
ajfa-744	1	163	standard	standard	NOUN
ajfa-744	1	164	aasb	aasb	VERB
ajfa-744	1	165	7	7	NUM
ajfa-744	1	166	’	'	PUNCT
ajfa-744	1	167	,	,	PUNCT
ajfa-744	1	168	32nd	32nd	ADJ
ajfa-744	1	169	annual	annual	ADJ
ajfa-744	1	170	congress	congress	NOUN
ajfa-744	1	171	of	of	ADP
ajfa-744	1	172	the	the	DET
ajfa-744	1	173	european	european	PROPN
ajfa-744	1	174	accounting	accounting	PROPN
ajfa-744	1	175	association	association	PROPN
ajfa-744	1	176	,	,	PUNCT
ajfa-744	1	177	tampere	tampere	PROPN
ajfa-744	1	178	,	,	PUNCT
ajfa-744	1	179	finland	finland	PROPN
ajfa-744	1	180	,	,	PUNCT
ajfa-744	1	181	23	23	NUM
ajfa-744	1	182	-	-	SYM
ajfa-744	1	183	25	25	NUM
ajfa-744	1	184	may2009	may2009	NOUN
ajfa-744	1	185	.	.	PUNCT
ajfa-744	2	1	we	we	PRON
ajfa-744	2	2	also	also	ADV
ajfa-744	2	3	wish	wish	VERB
ajfa-744	2	4	to	to	PART
ajfa-744	2	5	thank	thank	VERB
ajfa-744	2	6	the	the	DET
ajfa-744	2	7	respondents	respondent	NOUN
ajfa-744	2	8	for	for	ADP
ajfa-744	2	9	their	their	PRON
ajfa-744	2	10	support	support	NOUN
ajfa-744	2	11	in	in	ADP
ajfa-744	2	12	providing	provide	VERB
ajfa-744	2	13	data	datum	NOUN
ajfa-744	2	14	for	for	ADP
ajfa-744	2	15	this	this	DET
ajfa-744	2	16	study	study	NOUN
ajfa-744	2	17	.	.	PUNCT
ajfa-744	3	1	abstract	abstract	ADJ
ajfa-744	3	2	the	the	DET
ajfa-744	3	3	purpose	purpose	NOUN
ajfa-744	3	4	of	of	ADP
ajfa-744	3	5	this	this	DET
ajfa-744	3	6	paper	paper	NOUN
ajfa-744	3	7	is	be	AUX
ajfa-744	3	8	to	to	PART
ajfa-744	3	9	examine	examine	VERB
ajfa-744	3	10	the	the	DET
ajfa-744	3	11	extent	extent	NOUN
ajfa-744	3	12	to	to	PART
ajfa-744	3	13	which	which	PRON
ajfa-744	3	14	the	the	DET
ajfa-744	3	15	statutory	statutory	ADJ
ajfa-744	3	16	accounts	account	NOUN
ajfa-744	3	17	of	of	ADP
ajfa-744	3	18	industry	industry	NOUN
ajfa-744	3	19	superannuation	superannuation	NOUN
ajfa-744	3	20	funds	fund	NOUN
ajfa-744	3	21	reported	report	VERB
ajfa-744	3	22	risk	risk	NOUN
ajfa-744	3	23	in	in	ADP
ajfa-744	3	24	2007	2007	NUM
ajfa-744	3	25	,	,	PUNCT
ajfa-744	3	26	required	require	VERB
ajfa-744	3	27	by	by	ADP
ajfa-744	3	28	the	the	DET
ajfa-744	3	29	new	new	ADJ
ajfa-744	3	30	australian	australian	ADJ
ajfa-744	3	31	accounting	accounting	NOUN
ajfa-744	3	32	standard	standard	PROPN
ajfa-744	3	33	aasb	aasb	VERB
ajfa-744	3	34	7	7	NUM
ajfa-744	3	35	-	-	PUNCT
ajfa-744	3	36	financial	financial	ADJ
ajfa-744	3	37	instruments	instrument	NOUN
ajfa-744	3	38	:	:	PUNCT
ajfa-744	3	39	disclosures	disclosure	NOUN
ajfa-744	3	40	.	.	PUNCT
ajfa-744	4	1	this	this	DET
ajfa-744	4	2	study	study	NOUN
ajfa-744	4	3	tests	test	VERB
ajfa-744	4	4	our	our	PRON
ajfa-744	4	5	selected	select	VERB
ajfa-744	4	6	methodologies	methodology	NOUN
ajfa-744	4	7	to	to	PART
ajfa-744	4	8	measure	measure	VERB
ajfa-744	4	9	risk	risk	NOUN
ajfa-744	4	10	disclosure	disclosure	NOUN
ajfa-744	4	11	.	.	PUNCT
ajfa-744	5	1	the	the	DET
ajfa-744	5	2	sample	sample	NOUN
ajfa-744	5	3	was	be	AUX
ajfa-744	5	4	randomly	randomly	ADV
ajfa-744	5	5	selected	select	VERB
ajfa-744	5	6	on	on	ADP
ajfa-744	5	7	the	the	DET
ajfa-744	5	8	list	list	NOUN
ajfa-744	5	9	of	of	ADP
ajfa-744	5	10	industry	industry	NOUN
ajfa-744	5	11	superannuation	superannuation	NOUN
ajfa-744	5	12	funds	fund	NOUN
ajfa-744	5	13	published	publish	VERB
ajfa-744	5	14	by	by	ADP
ajfa-744	5	15	apra	apra	NOUN
ajfa-744	5	16	.	.	PUNCT
ajfa-744	6	1	in	in	ADP
ajfa-744	6	2	2007	2007	NUM
ajfa-744	6	3	,	,	PUNCT
ajfa-744	6	4	there	there	PRON
ajfa-744	6	5	were	be	VERB
ajfa-744	6	6	74	74	NUM
ajfa-744	6	7	industry	industry	NOUN
ajfa-744	6	8	superannuation	superannuation	NOUN
ajfa-744	6	9	funds	fund	NOUN
ajfa-744	6	10	.	.	PUNCT
ajfa-744	7	1	however	however	ADV
ajfa-744	7	2	,	,	PUNCT
ajfa-744	7	3	the	the	DET
ajfa-744	7	4	detailed	detailed	ADJ
ajfa-744	7	5	data	datum	NOUN
ajfa-744	7	6	published	publish	VERB
ajfa-744	7	7	showed	show	VERB
ajfa-744	7	8	only	only	ADV
ajfa-744	7	9	the	the	DET
ajfa-744	7	10	largest	large	ADJ
ajfa-744	7	11	58	58	NUM
ajfa-744	7	12	industry	industry	NOUN
ajfa-744	7	13	super	super	ADJ
ajfa-744	7	14	funds	fund	NOUN
ajfa-744	7	15	.	.	PUNCT
ajfa-744	8	1	our	our	PRON
ajfa-744	8	2	sample	sample	NOUN
ajfa-744	8	3	was	be	AUX
ajfa-744	8	4	44	44	NUM
ajfa-744	8	5	industry	industry	NOUN
ajfa-744	8	6	super	super	ADJ
ajfa-744	8	7	funds	fund	NOUN
ajfa-744	8	8	and	and	CCONJ
ajfa-744	8	9	the	the	DET
ajfa-744	8	10	response	response	NOUN
ajfa-744	8	11	rate	rate	NOUN
ajfa-744	8	12	was	be	AUX
ajfa-744	8	13	59	59	NUM
ajfa-744	8	14	per	per	ADP
ajfa-744	8	15	cent	cent	NOUN
ajfa-744	8	16	.	.	PUNCT
ajfa-744	9	1	the	the	DET
ajfa-744	9	2	findings	finding	NOUN
ajfa-744	9	3	indicated	indicate	VERB
ajfa-744	9	4	the	the	DET
ajfa-744	9	5	trend	trend	NOUN
ajfa-744	9	6	of	of	ADP
ajfa-744	9	7	low	low	ADJ
ajfa-744	9	8	levels	level	NOUN
ajfa-744	9	9	of	of	ADP
ajfa-744	9	10	risk	risk	NOUN
ajfa-744	9	11	disclosure	disclosure	NOUN
ajfa-744	9	12	for	for	ADP
ajfa-744	9	13	2007	2007	NUM
ajfa-744	9	14	,	,	PUNCT
ajfa-744	9	15	the	the	DET
ajfa-744	9	16	year	year	NOUN
ajfa-744	9	17	asian	asian	ADJ
ajfa-744	9	18	journal	journal	NOUN
ajfa-744	9	19	of	of	ADP
ajfa-744	9	20	finance	finance	PROPN
ajfa-744	9	21	&	&	CCONJ
ajfa-744	9	22	accounting	accounting	PROPN
ajfa-744	9	23	issn	issn	PROPN
ajfa-744	9	24	1946	1946	NUM
ajfa-744	9	25	-	-	PUNCT
ajfa-744	9	26	052x	052x	NOUN
ajfa-744	9	27	2012	2012	NUM
ajfa-744	9	28	,	,	PUNCT
ajfa-744	9	29	vol	vol	NOUN
ajfa-744	9	30	.	.	PROPN
ajfa-744	9	31	4	4	NUM
ajfa-744	9	32	,	,	PUNCT
ajfa-744	9	33	no	no	INTJ
ajfa-744	9	34	.	.	NOUN
ajfa-744	9	35	1	1	NUM
ajfa-744	9	36	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	9	37	94	94	NUM
ajfa-744	9	38	before	before	ADP
ajfa-744	9	39	the	the	DET
ajfa-744	9	40	onset	onset	NOUN
ajfa-744	9	41	of	of	ADP
ajfa-744	9	42	the	the	DET
ajfa-744	9	43	global	global	ADJ
ajfa-744	9	44	financial	financial	ADJ
ajfa-744	9	45	crisis	crisis	NOUN
ajfa-744	9	46	.	.	PUNCT
ajfa-744	10	1	the	the	DET
ajfa-744	10	2	study	study	NOUN
ajfa-744	10	3	is	be	AUX
ajfa-744	10	4	limited	limit	VERB
ajfa-744	10	5	as	as	SCONJ
ajfa-744	10	6	the	the	DET
ajfa-744	10	7	data	datum	NOUN
ajfa-744	10	8	was	be	AUX
ajfa-744	10	9	collected	collect	VERB
ajfa-744	10	10	using	use	VERB
ajfa-744	10	11	email	email	NOUN
ajfa-744	10	12	requests	request	NOUN
ajfa-744	10	13	for	for	ADP
ajfa-744	10	14	published	publish	VERB
ajfa-744	10	15	financial	financial	ADJ
ajfa-744	10	16	data	datum	NOUN
ajfa-744	10	17	.	.	PUNCT
ajfa-744	11	1	this	this	DET
ajfa-744	11	2	paper	paper	NOUN
ajfa-744	11	3	should	should	AUX
ajfa-744	11	4	also	also	ADV
ajfa-744	11	5	be	be	AUX
ajfa-744	11	6	of	of	ADP
ajfa-744	11	7	interest	interest	NOUN
ajfa-744	11	8	to	to	ADP
ajfa-744	11	9	the	the	DET
ajfa-744	11	10	professional	professional	ADJ
ajfa-744	11	11	community	community	NOUN
ajfa-744	11	12	as	as	SCONJ
ajfa-744	11	13	it	it	PRON
ajfa-744	11	14	investigates	investigate	VERB
ajfa-744	11	15	primary	primary	ADJ
ajfa-744	11	16	financial	financial	ADJ
ajfa-744	11	17	data	datum	NOUN
ajfa-744	11	18	that	that	PRON
ajfa-744	11	19	is	be	AUX
ajfa-744	11	20	‘	'	PUNCT
ajfa-744	11	21	tightly	tightly	ADV
ajfa-744	11	22	held	hold	VERB
ajfa-744	11	23	’	'	PUNCT
ajfa-744	11	24	by	by	ADP
ajfa-744	11	25	superannuation	superannuation	NOUN
ajfa-744	11	26	funds	fund	NOUN
ajfa-744	11	27	,	,	PUNCT
ajfa-744	11	28	that	that	ADV
ajfa-744	11	29	is	is	ADV
ajfa-744	11	30	,	,	PUNCT
ajfa-744	11	31	data	datum	NOUN
ajfa-744	11	32	that	that	PRON
ajfa-744	11	33	is	be	AUX
ajfa-744	11	34	not	not	PART
ajfa-744	11	35	readily	readily	ADV
ajfa-744	11	36	available	available	ADJ
ajfa-744	11	37	on	on	ADP
ajfa-744	11	38	websites	website	NOUN
ajfa-744	11	39	.	.	PUNCT
ajfa-744	12	1	this	this	DET
ajfa-744	12	2	research	research	NOUN
ajfa-744	12	3	will	will	AUX
ajfa-744	12	4	contribute	contribute	VERB
ajfa-744	12	5	toward	toward	ADP
ajfa-744	12	6	determining	determine	VERB
ajfa-744	12	7	if	if	SCONJ
ajfa-744	12	8	aasb	aasb	NOUN
ajfa-744	12	9	7	7	NUM
ajfa-744	12	10	has	have	AUX
ajfa-744	12	11	improved	improve	VERB
ajfa-744	12	12	the	the	DET
ajfa-744	12	13	quality	quality	NOUN
ajfa-744	12	14	of	of	ADP
ajfa-744	12	15	financial	financial	ADJ
ajfa-744	12	16	data	datum	NOUN
ajfa-744	12	17	available	available	ADJ
ajfa-744	12	18	to	to	PART
ajfa-744	12	19	fund	fund	VERB
ajfa-744	12	20	members	member	NOUN
ajfa-744	12	21	and	and	CCONJ
ajfa-744	12	22	other	other	ADJ
ajfa-744	12	23	interested	interested	ADJ
ajfa-744	12	24	external	external	ADJ
ajfa-744	12	25	parties	party	NOUN
ajfa-744	12	26	.	.	PUNCT
ajfa-744	13	1	keywords	keyword	NOUN
ajfa-744	13	2	:	:	PUNCT
ajfa-744	13	3	australian	australian	ADJ
ajfa-744	13	4	industry	industry	NOUN
ajfa-744	13	5	super	super	NOUN
ajfa-744	13	6	-	-	ADJ
ajfa-744	13	7	funds	fund	NOUN
ajfa-744	13	8	,	,	PUNCT
ajfa-744	13	9	aasb	aasb	VERB
ajfa-744	13	10	7	7	NUM
ajfa-744	13	11	,	,	PUNCT
ajfa-744	13	12	global	global	ADJ
ajfa-744	13	13	financial	financial	ADJ
ajfa-744	13	14	crisis	crisis	NOUN
ajfa-744	13	15	,	,	PUNCT
ajfa-744	13	16	risk	risk	NOUN
ajfa-744	13	17	disclosure	disclosure	NOUN
ajfa-744	13	18	.	.	PUNCT
ajfa-744	14	1	asian	asian	ADJ
ajfa-744	14	2	journal	journal	PROPN
ajfa-744	14	3	of	of	ADP
ajfa-744	14	4	finance	finance	PROPN
ajfa-744	14	5	&	&	CCONJ
ajfa-744	14	6	accounting	accounting	PROPN
ajfa-744	14	7	issn	issn	PROPN
ajfa-744	14	8	1946	1946	NUM
ajfa-744	14	9	-	-	PUNCT
ajfa-744	14	10	052x	052x	NOUN
ajfa-744	14	11	2012	2012	NUM
ajfa-744	14	12	,	,	PUNCT
ajfa-744	14	13	vol	vol	NOUN
ajfa-744	14	14	.	.	PROPN
ajfa-744	14	15	4	4	NUM
ajfa-744	14	16	,	,	PUNCT
ajfa-744	14	17	no	no	INTJ
ajfa-744	14	18	.	.	NOUN
ajfa-744	14	19	1	1	NUM
ajfa-744	14	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	14	21	95	95	NUM
ajfa-744	14	22	1	1	NUM
ajfa-744	14	23	.	.	PUNCT
ajfa-744	15	1	introduction	introduction	NOUN
ajfa-744	15	2	in	in	ADP
ajfa-744	15	3	the	the	DET
ajfa-744	15	4	wake	wake	NOUN
ajfa-744	15	5	of	of	ADP
ajfa-744	15	6	the	the	DET
ajfa-744	15	7	global	global	ADJ
ajfa-744	15	8	financial	financial	ADJ
ajfa-744	15	9	crisis	crisis	NOUN
ajfa-744	15	10	(	(	PUNCT
ajfa-744	15	11	gfc	gfc	NOUN
ajfa-744	15	12	)	)	PUNCT
ajfa-744	15	13	stakeholders	stakeholder	NOUN
ajfa-744	15	14	have	have	AUX
ajfa-744	15	15	voiced	voice	VERB
ajfa-744	15	16	concerns	concern	NOUN
ajfa-744	15	17	about	about	ADP
ajfa-744	15	18	the	the	DET
ajfa-744	15	19	stability	stability	NOUN
ajfa-744	15	20	of	of	ADP
ajfa-744	15	21	superannuation	superannuation	NOUN
ajfa-744	15	22	funds	fund	NOUN
ajfa-744	15	23	in	in	ADP
ajfa-744	15	24	australia.1	australia.1	PROPN
ajfa-744	15	25	superannuation	superannuation	NOUN
ajfa-744	15	26	can	can	AUX
ajfa-744	15	27	be	be	AUX
ajfa-744	15	28	described	describe	VERB
ajfa-744	15	29	as	as	ADP
ajfa-744	15	30	monies	monie	NOUN
ajfa-744	15	31	invested	invest	VERB
ajfa-744	15	32	during	during	ADP
ajfa-744	15	33	one	one	NUM
ajfa-744	15	34	’s	’s	PART
ajfa-744	15	35	productive	productive	ADJ
ajfa-744	15	36	working	work	VERB
ajfa-744	15	37	life	life	NOUN
ajfa-744	15	38	to	to	PART
ajfa-744	15	39	return	return	VERB
ajfa-744	15	40	as	as	ADP
ajfa-744	15	41	a	a	DET
ajfa-744	15	42	lump	lump	NOUN
ajfa-744	15	43	sum	sum	NOUN
ajfa-744	15	44	or	or	CCONJ
ajfa-744	15	45	an	an	DET
ajfa-744	15	46	income	income	NOUN
ajfa-744	15	47	stream	stream	NOUN
ajfa-744	15	48	upon	upon	SCONJ
ajfa-744	15	49	retirement	retirement	NOUN
ajfa-744	15	50	.	.	PUNCT
ajfa-744	16	1	superannuation	superannuation	NOUN
ajfa-744	16	2	schemes	scheme	NOUN
ajfa-744	16	3	have	have	AUX
ajfa-744	16	4	been	be	AUX
ajfa-744	16	5	available	available	ADJ
ajfa-744	16	6	to	to	PART
ajfa-744	16	7	select	select	VERB
ajfa-744	16	8	company	company	NOUN
ajfa-744	16	9	employees	employee	NOUN
ajfa-744	16	10	since	since	SCONJ
ajfa-744	16	11	australia	australia	PROPN
ajfa-744	16	12	’s	’s	PART
ajfa-744	16	13	federation	federation	PROPN
ajfa-744	16	14	and	and	CCONJ
ajfa-744	16	15	later	later	ADV
ajfa-744	16	16	on	on	ADV
ajfa-744	16	17	to	to	ADP
ajfa-744	16	18	public	public	ADJ
ajfa-744	16	19	servants	servant	NOUN
ajfa-744	16	20	.	.	PUNCT
ajfa-744	17	1	in	in	ADP
ajfa-744	17	2	the	the	DET
ajfa-744	17	3	1960s	1960	NOUN
ajfa-744	17	4	and	and	CCONJ
ajfa-744	17	5	70s	70	NOUN
ajfa-744	17	6	employer	employer	NOUN
ajfa-744	17	7	-	-	PUNCT
ajfa-744	17	8	sponsored	sponsor	VERB
ajfa-744	17	9	superannuation	superannuation	NOUN
ajfa-744	17	10	was	be	AUX
ajfa-744	17	11	made	make	VERB
ajfa-744	17	12	available	available	ADJ
ajfa-744	17	13	to	to	ADP
ajfa-744	17	14	‘	'	PUNCT
ajfa-744	17	15	executive	executive	ADJ
ajfa-744	17	16	’	'	PUNCT
ajfa-744	17	17	employees	employee	NOUN
ajfa-744	17	18	,	,	PUNCT
ajfa-744	17	19	a	a	DET
ajfa-744	17	20	grouping	grouping	NOUN
ajfa-744	17	21	which	which	PRON
ajfa-744	17	22	excluded	exclude	VERB
ajfa-744	17	23	most	most	ADJ
ajfa-744	17	24	women	woman	NOUN
ajfa-744	17	25	.	.	PUNCT
ajfa-744	18	1	the	the	DET
ajfa-744	18	2	enhanced	enhanced	ADJ
ajfa-744	18	3	reporting	reporting	NOUN
ajfa-744	18	4	required	require	VERB
ajfa-744	18	5	by	by	ADP
ajfa-744	18	6	the	the	DET
ajfa-744	18	7	new	new	ADJ
ajfa-744	18	8	australian	australian	ADJ
ajfa-744	18	9	accounting	accounting	NOUN
ajfa-744	18	10	standard	standard	PROPN
ajfa-744	18	11	aasb	aasb	VERB
ajfa-744	18	12	7	7	NUM
ajfa-744	18	13	financial	financial	ADJ
ajfa-744	18	14	instruments	instrument	NOUN
ajfa-744	18	15	:	:	PUNCT
ajfa-744	18	16	disclosures	disclosure	NOUN
ajfa-744	18	17	is	be	AUX
ajfa-744	18	18	timely	timely	ADJ
ajfa-744	18	19	as	as	SCONJ
ajfa-744	18	20	it	it	PRON
ajfa-744	18	21	addresses	address	VERB
ajfa-744	18	22	the	the	DET
ajfa-744	18	23	need	need	NOUN
ajfa-744	18	24	for	for	ADP
ajfa-744	18	25	more	more	ADJ
ajfa-744	18	26	information	information	NOUN
ajfa-744	18	27	on	on	ADP
ajfa-744	18	28	risk	risk	NOUN
ajfa-744	18	29	.	.	PUNCT
ajfa-744	19	1	the	the	DET
ajfa-744	19	2	superannuation	superannuation	NOUN
ajfa-744	19	3	industry	industry	NOUN
ajfa-744	19	4	in	in	ADP
ajfa-744	19	5	particular	particular	ADJ
ajfa-744	19	6	,	,	PUNCT
ajfa-744	19	7	has	have	AUX
ajfa-744	19	8	had	have	VERB
ajfa-744	19	9	a	a	DET
ajfa-744	19	10	culture	culture	NOUN
ajfa-744	19	11	of	of	ADP
ajfa-744	19	12	conservatism	conservatism	NOUN
ajfa-744	19	13	in	in	ADP
ajfa-744	19	14	the	the	DET
ajfa-744	19	15	area	area	NOUN
ajfa-744	19	16	of	of	ADP
ajfa-744	19	17	disclosure	disclosure	NOUN
ajfa-744	19	18	.	.	PUNCT
ajfa-744	20	1	although	although	SCONJ
ajfa-744	20	2	superannuation	superannuation	NOUN
ajfa-744	20	3	has	have	AUX
ajfa-744	20	4	been	be	AUX
ajfa-744	20	5	reformed	reform	VERB
ajfa-744	20	6	by	by	ADP
ajfa-744	20	7	the	the	DET
ajfa-744	20	8	passage	passage	NOUN
ajfa-744	20	9	of	of	ADP
ajfa-744	20	10	the	the	DET
ajfa-744	20	11	‘	'	PUNCT
ajfa-744	20	12	simpler	simple	ADJ
ajfa-744	20	13	super	super	ADJ
ajfa-744	20	14	’	'	PUNCT
ajfa-744	20	15	legislation	legislation	NOUN
ajfa-744	20	16	,	,	PUNCT
ajfa-744	20	17	the	the	DET
ajfa-744	20	18	way	way	NOUN
ajfa-744	20	19	in	in	ADP
ajfa-744	20	20	which	which	PRON
ajfa-744	20	21	billions	billion	NOUN
ajfa-744	20	22	of	of	ADP
ajfa-744	20	23	funds	fund	NOUN
ajfa-744	20	24	are	be	AUX
ajfa-744	20	25	invested	invest	VERB
ajfa-744	20	26	or	or	CCONJ
ajfa-744	20	27	managed	manage	VERB
ajfa-744	20	28	for	for	ADP
ajfa-744	20	29	millions	million	NOUN
ajfa-744	20	30	of	of	ADP
ajfa-744	20	31	australians	australians	PROPN
ajfa-744	20	32	is	be	AUX
ajfa-744	20	33	still	still	ADV
ajfa-744	20	34	not	not	PART
ajfa-744	20	35	widely	widely	ADV
ajfa-744	20	36	understood.2	understood.2	ADJ
ajfa-744	20	37	hence	hence	ADV
ajfa-744	20	38	this	this	DET
ajfa-744	20	39	paper	paper	NOUN
ajfa-744	20	40	on	on	ADP
ajfa-744	20	41	super	super	ADJ
ajfa-744	20	42	fund	fund	NOUN
ajfa-744	20	43	risk	risk	NOUN
ajfa-744	20	44	disclosure	disclosure	NOUN
ajfa-744	20	45	should	should	AUX
ajfa-744	20	46	be	be	AUX
ajfa-744	20	47	of	of	ADP
ajfa-744	20	48	interest	interest	NOUN
ajfa-744	20	49	to	to	ADP
ajfa-744	20	50	external	external	ADJ
ajfa-744	20	51	parties	party	NOUN
ajfa-744	20	52	,	,	PUNCT
ajfa-744	20	53	who	who	PRON
ajfa-744	20	54	may	may	AUX
ajfa-744	20	55	have	have	VERB
ajfa-744	20	56	concerns	concern	NOUN
ajfa-744	20	57	about	about	ADP
ajfa-744	20	58	governance	governance	NOUN
ajfa-744	20	59	in	in	ADP
ajfa-744	20	60	this	this	DET
ajfa-744	20	61	sector	sector	NOUN
ajfa-744	20	62	,	,	PUNCT
ajfa-744	20	63	and	and	CCONJ
ajfa-744	20	64	particularly	particularly	ADV
ajfa-744	20	65	to	to	ADP
ajfa-744	20	66	investors	investor	NOUN
ajfa-744	20	67	many	many	ADJ
ajfa-744	20	68	of	of	ADP
ajfa-744	20	69	whom	whom	PRON
ajfa-744	20	70	are	be	AUX
ajfa-744	20	71	attracted	attract	VERB
ajfa-744	20	72	to	to	ADP
ajfa-744	20	73	superannuation	superannuation	NOUN
ajfa-744	20	74	because	because	SCONJ
ajfa-744	20	75	of	of	ADP
ajfa-744	20	76	the	the	DET
ajfa-744	20	77	tax	tax	NOUN
ajfa-744	20	78	concessions	concession	NOUN
ajfa-744	20	79	.	.	PUNCT
ajfa-744	21	1	this	this	DET
ajfa-744	21	2	paper	paper	NOUN
ajfa-744	21	3	is	be	AUX
ajfa-744	21	4	an	an	DET
ajfa-744	21	5	exploratory	exploratory	ADJ
ajfa-744	21	6	study	study	NOUN
ajfa-744	21	7	and	and	CCONJ
ajfa-744	21	8	aims	aim	VERB
ajfa-744	21	9	to	to	PART
ajfa-744	21	10	test	test	VERB
ajfa-744	21	11	our	our	PRON
ajfa-744	21	12	selected	select	VERB
ajfa-744	21	13	methodologies	methodology	NOUN
ajfa-744	21	14	to	to	PART
ajfa-744	21	15	measure	measure	VERB
ajfa-744	21	16	risk	risk	NOUN
ajfa-744	21	17	disclosure	disclosure	NOUN
ajfa-744	21	18	.	.	PUNCT
ajfa-744	22	1	the	the	DET
ajfa-744	22	2	intent	intent	NOUN
ajfa-744	22	3	is	be	AUX
ajfa-744	22	4	to	to	PART
ajfa-744	22	5	examine	examine	VERB
ajfa-744	22	6	the	the	DET
ajfa-744	22	7	extent	extent	NOUN
ajfa-744	22	8	to	to	PART
ajfa-744	22	9	which	which	PRON
ajfa-744	22	10	the	the	DET
ajfa-744	22	11	statutory	statutory	ADJ
ajfa-744	22	12	accounts	account	NOUN
ajfa-744	22	13	of	of	ADP
ajfa-744	22	14	a	a	DET
ajfa-744	22	15	sample	sample	NOUN
ajfa-744	22	16	of	of	ADP
ajfa-744	22	17	industry	industry	NOUN
ajfa-744	22	18	superannuation	superannuation	NOUN
ajfa-744	22	19	funds	fund	NOUN
ajfa-744	22	20	in	in	ADP
ajfa-744	22	21	2007	2007	NUM
ajfa-744	22	22	disclosed	disclose	VERB
ajfa-744	22	23	data	datum	NOUN
ajfa-744	22	24	on	on	ADP
ajfa-744	22	25	risk	risk	NOUN
ajfa-744	22	26	.	.	PUNCT
ajfa-744	23	1	the	the	DET
ajfa-744	23	2	data	datum	NOUN
ajfa-744	23	3	is	be	AUX
ajfa-744	23	4	analysed	analyse	VERB
ajfa-744	23	5	via	via	ADP
ajfa-744	23	6	a	a	DET
ajfa-744	23	7	triangulation	triangulation	NOUN
ajfa-744	23	8	of	of	ADP
ajfa-744	23	9	methods	method	NOUN
ajfa-744	23	10	:	:	PUNCT
ajfa-744	23	11	a	a	DET
ajfa-744	23	12	ratings	rating	NOUN
ajfa-744	23	13	assessment	assessment	NOUN
ajfa-744	23	14	;	;	PUNCT
ajfa-744	23	15	descriptive	descriptive	ADJ
ajfa-744	23	16	statistics	statistic	NOUN
ajfa-744	23	17	where	where	SCONJ
ajfa-744	23	18	frequencies	frequency	NOUN
ajfa-744	23	19	were	be	AUX
ajfa-744	23	20	determined	determine	VERB
ajfa-744	23	21	about	about	ADP
ajfa-744	23	22	qualitative	qualitative	ADJ
ajfa-744	23	23	and	and	CCONJ
ajfa-744	23	24	quantitative	quantitative	ADJ
ajfa-744	23	25	risk	risk	NOUN
ajfa-744	23	26	disclosure	disclosure	NOUN
ajfa-744	23	27	;	;	PUNCT
ajfa-744	23	28	and	and	CCONJ
ajfa-744	23	29	finally	finally	ADV
ajfa-744	23	30	via	via	ADP
ajfa-744	23	31	a	a	DET
ajfa-744	23	32	content	content	NOUN
ajfa-744	23	33	analysis	analysis	NOUN
ajfa-744	23	34	of	of	ADP
ajfa-744	23	35	descriptions	description	NOUN
ajfa-744	23	36	of	of	ADP
ajfa-744	23	37	risk	risk	NOUN
ajfa-744	23	38	mitigation	mitigation	NOUN
ajfa-744	23	39	.	.	PUNCT
ajfa-744	24	1	it	it	PRON
ajfa-744	24	2	was	be	AUX
ajfa-744	24	3	decided	decide	VERB
ajfa-744	24	4	that	that	SCONJ
ajfa-744	24	5	our	our	PRON
ajfa-744	24	6	research	research	NOUN
ajfa-744	24	7	would	would	AUX
ajfa-744	24	8	take	take	VERB
ajfa-744	24	9	the	the	DET
ajfa-744	24	10	form	form	NOUN
ajfa-744	24	11	of	of	ADP
ajfa-744	24	12	an	an	DET
ajfa-744	24	13	exploratory	exploratory	ADJ
ajfa-744	24	14	study	study	NOUN
ajfa-744	24	15	as	as	ADP
ajfa-744	24	16	a	a	DET
ajfa-744	24	17	result	result	NOUN
ajfa-744	24	18	of	of	ADP
ajfa-744	24	19	difficulties	difficulty	NOUN
ajfa-744	24	20	in	in	ADP
ajfa-744	24	21	gaining	gain	VERB
ajfa-744	24	22	copies	copy	NOUN
ajfa-744	24	23	of	of	ADP
ajfa-744	24	24	full	full	ADJ
ajfa-744	24	25	financial	financial	ADJ
ajfa-744	24	26	statements	statement	NOUN
ajfa-744	24	27	from	from	ADP
ajfa-744	24	28	a	a	DET
ajfa-744	24	29	number	number	NOUN
ajfa-744	24	30	of	of	ADP
ajfa-744	24	31	industry	industry	NOUN
ajfa-744	24	32	superannuation	superannuation	NOUN
ajfa-744	24	33	funds	fund	NOUN
ajfa-744	24	34	we	we	PRON
ajfa-744	24	35	first	first	ADV
ajfa-744	24	36	approached	approach	VERB
ajfa-744	24	37	.	.	PUNCT
ajfa-744	25	1	the	the	DET
ajfa-744	25	2	best	good	ADJ
ajfa-744	25	3	option	option	NOUN
ajfa-744	25	4	was	be	AUX
ajfa-744	25	5	to	to	PART
ajfa-744	25	6	test	test	VERB
ajfa-744	25	7	our	our	PRON
ajfa-744	25	8	methodological	methodological	ADJ
ajfa-744	25	9	techniques	technique	NOUN
ajfa-744	25	10	on	on	ADP
ajfa-744	25	11	a	a	DET
ajfa-744	25	12	small	small	ADJ
ajfa-744	25	13	sample	sample	NOUN
ajfa-744	25	14	of	of	ADP
ajfa-744	25	15	data	data	PROPN
ajfa-744	25	16	.	.	PUNCT
ajfa-744	26	1	with	with	ADP
ajfa-744	26	2	the	the	DET
ajfa-744	26	3	results	result	NOUN
ajfa-744	26	4	of	of	ADP
ajfa-744	26	5	this	this	DET
ajfa-744	26	6	research	research	NOUN
ajfa-744	26	7	we	we	PRON
ajfa-744	26	8	intend	intend	VERB
ajfa-744	26	9	to	to	PART
ajfa-744	26	10	enlarge	enlarge	VERB
ajfa-744	26	11	this	this	DET
ajfa-744	26	12	sample	sample	NOUN
ajfa-744	26	13	by	by	ADP
ajfa-744	26	14	re	re	VERB
ajfa-744	26	15	-	-	VERB
ajfa-744	26	16	contacting	contact	VERB
ajfa-744	26	17	super	super	ADJ
ajfa-744	26	18	funds	fund	NOUN
ajfa-744	26	19	and	and	CCONJ
ajfa-744	26	20	once	once	ADV
ajfa-744	26	21	more	more	ADJ
ajfa-744	26	22	request	request	NOUN
ajfa-744	26	23	data	datum	NOUN
ajfa-744	26	24	on	on	ADP
ajfa-744	26	25	the	the	DET
ajfa-744	26	26	basis	basis	NOUN
ajfa-744	26	27	that	that	SCONJ
ajfa-744	26	28	we	we	PRON
ajfa-744	26	29	can	can	AUX
ajfa-744	26	30	provide	provide	VERB
ajfa-744	26	31	useful	useful	ADJ
ajfa-744	26	32	information	information	NOUN
ajfa-744	26	33	to	to	ADP
ajfa-744	26	34	industry	industry	NOUN
ajfa-744	26	35	.	.	PUNCT
ajfa-744	27	1	it	it	PRON
ajfa-744	27	2	is	be	AUX
ajfa-744	27	3	therefore	therefore	ADV
ajfa-744	27	4	envisaged	envisage	VERB
ajfa-744	27	5	that	that	SCONJ
ajfa-744	27	6	the	the	DET
ajfa-744	27	7	results	result	NOUN
ajfa-744	27	8	of	of	ADP
ajfa-744	27	9	this	this	DET
ajfa-744	27	10	research	research	NOUN
ajfa-744	27	11	will	will	AUX
ajfa-744	27	12	be	be	AUX
ajfa-744	27	13	enlarged	enlarge	VERB
ajfa-744	27	14	in	in	ADP
ajfa-744	27	15	the	the	DET
ajfa-744	27	16	post	post	ADJ
ajfa-744	27	17	-	-	ADJ
ajfa-744	27	18	exploratory	exploratory	ADJ
ajfa-744	27	19	stage	stage	NOUN
ajfa-744	27	20	to	to	PART
ajfa-744	27	21	form	form	VERB
ajfa-744	27	22	the	the	DET
ajfa-744	27	23	first	first	ADJ
ajfa-744	27	24	year	year	NOUN
ajfa-744	27	25	of	of	ADP
ajfa-744	27	26	comparative	comparative	ADJ
ajfa-744	27	27	information	information	NOUN
ajfa-744	27	28	for	for	ADP
ajfa-744	27	29	a	a	DET
ajfa-744	27	30	longitudinal	longitudinal	ADJ
ajfa-744	27	31	study	study	NOUN
ajfa-744	27	32	in	in	ADP
ajfa-744	27	33	the	the	DET
ajfa-744	27	34	future	future	NOUN
ajfa-744	27	35	.	.	PUNCT
ajfa-744	28	1	1	1	NUM
ajfa-744	28	2	an	an	DET
ajfa-744	28	3	association	association	NOUN
ajfa-744	28	4	of	of	ADP
ajfa-744	28	5	superannuation	superannuation	NOUN
ajfa-744	28	6	funds	fund	NOUN
ajfa-744	28	7	in	in	ADP
ajfa-744	28	8	australia	australia	PROPN
ajfa-744	28	9	survey	survey	NOUN
ajfa-744	28	10	notes	note	VERB
ajfa-744	28	11	that	that	SCONJ
ajfa-744	28	12	‘	'	PUNCT
ajfa-744	28	13	a	a	DET
ajfa-744	28	14	high	high	ADJ
ajfa-744	28	15	65	65	NUM
ajfa-744	28	16	percent	percent	NOUN
ajfa-744	28	17	of	of	ADP
ajfa-744	28	18	respondents	respondent	NOUN
ajfa-744	28	19	in	in	ADP
ajfa-744	28	20	total	total	ADJ
ajfa-744	28	21	doubt	doubt	NOUN
ajfa-744	28	22	the	the	DET
ajfa-744	28	23	stability	stability	NOUN
ajfa-744	28	24	of	of	ADP
ajfa-744	28	25	super	super	ADJ
ajfa-744	28	26	tax	tax	NOUN
ajfa-744	28	27	arrangements	arrangement	NOUN
ajfa-744	28	28	,	,	PUNCT
ajfa-744	28	29	with	with	ADP
ajfa-744	28	30	36	36	NUM
ajfa-744	28	31	percent	percent	NOUN
ajfa-744	28	32	indicating	indicate	VERB
ajfa-744	28	33	they	they	PRON
ajfa-744	28	34	believe	believe	VERB
ajfa-744	28	35	tax	tax	NOUN
ajfa-744	28	36	arrangements	arrangement	NOUN
ajfa-744	28	37	will	will	AUX
ajfa-744	28	38	be	be	AUX
ajfa-744	28	39	quite	quite	ADV
ajfa-744	28	40	different	different	ADJ
ajfa-744	28	41	when	when	SCONJ
ajfa-744	28	42	they	they	PRON
ajfa-744	28	43	retire	retire	VERB
ajfa-744	28	44	,	,	PUNCT
ajfa-744	28	45	and	and	CCONJ
ajfa-744	28	46	29	29	NUM
ajfa-744	28	47	percent	percent	NOUN
ajfa-744	28	48	believing	believe	VERB
ajfa-744	28	49	they	they	PRON
ajfa-744	28	50	will	will	AUX
ajfa-744	28	51	be	be	AUX
ajfa-744	28	52	very	very	ADV
ajfa-744	28	53	different	different	ADJ
ajfa-744	28	54	’	'	PUNCT
ajfa-744	28	55	.	.	PUNCT
ajfa-744	29	1	see	see	VERB
ajfa-744	29	2	:	:	PUNCT
ajfa-744	29	3	http://www.superannuation.asn.au/mr101108/default.aspx	http://www.superannuation.asn.au/mr101108/default.aspx	NOUN
ajfa-744	29	4	(	(	PUNCT
ajfa-744	29	5	accessed	access	VERB
ajfa-744	29	6	23/11/10	23/11/10	PROPN
ajfa-744	29	7	)	)	PUNCT
ajfa-744	29	8	.	.	PUNCT
ajfa-744	30	1	a	a	DET
ajfa-744	30	2	stakeholder	stakeholder	NOUN
ajfa-744	30	3	may	may	AUX
ajfa-744	30	4	be	be	AUX
ajfa-744	30	5	:	:	PUNCT
ajfa-744	30	6	a	a	DET
ajfa-744	30	7	consumer	consumer	NOUN
ajfa-744	30	8	,	,	PUNCT
ajfa-744	30	9	employee	employee	NOUN
ajfa-744	30	10	,	,	PUNCT
ajfa-744	30	11	investor	investor	NOUN
ajfa-744	30	12	,	,	PUNCT
ajfa-744	30	13	researcher	researcher	NOUN
ajfa-744	30	14	,	,	PUNCT
ajfa-744	30	15	a	a	DET
ajfa-744	30	16	community	community	NOUN
ajfa-744	30	17	group	group	NOUN
ajfa-744	30	18	,	,	PUNCT
ajfa-744	30	19	government	government	NOUN
ajfa-744	30	20	regulator	regulator	NOUN
ajfa-744	30	21	,	,	PUNCT
ajfa-744	30	22	or	or	CCONJ
ajfa-744	30	23	simply	simply	ADV
ajfa-744	30	24	an	an	DET
ajfa-744	30	25	interested	interested	ADJ
ajfa-744	30	26	individual	individual	NOUN
ajfa-744	30	27	.	.	PUNCT
ajfa-744	31	1	2	2	NUM
ajfa-744	31	2	tax	tax	NOUN
ajfa-744	31	3	laws	law	NOUN
ajfa-744	31	4	amendment	amendment	NOUN
ajfa-744	31	5	(	(	PUNCT
ajfa-744	31	6	simplified	simplified	ADJ
ajfa-744	31	7	superannuation	superannuation	NOUN
ajfa-744	31	8	)	)	PUNCT
ajfa-744	31	9	act	act	NOUN
ajfa-744	31	10	2007	2007	NUM
ajfa-744	31	11	and	and	CCONJ
ajfa-744	31	12	related	relate	VERB
ajfa-744	31	13	legislation	legislation	NOUN
ajfa-744	31	14	received	receive	VERB
ajfa-744	31	15	royal	royal	ADJ
ajfa-744	31	16	assent	assent	NOUN
ajfa-744	31	17	on	on	ADP
ajfa-744	31	18	15	15	NUM
ajfa-744	31	19	march	march	NOUN
ajfa-744	31	20	2007	2007	NUM
ajfa-744	31	21	.	.	PUNCT
ajfa-744	32	1	asian	asian	ADJ
ajfa-744	32	2	journal	journal	PROPN
ajfa-744	32	3	of	of	ADP
ajfa-744	32	4	finance	finance	PROPN
ajfa-744	32	5	&	&	CCONJ
ajfa-744	32	6	accounting	accounting	PROPN
ajfa-744	32	7	issn	issn	PROPN
ajfa-744	32	8	1946	1946	NUM
ajfa-744	32	9	-	-	PUNCT
ajfa-744	32	10	052x	052x	NOUN
ajfa-744	32	11	2012	2012	NUM
ajfa-744	32	12	,	,	PUNCT
ajfa-744	32	13	vol	vol	NOUN
ajfa-744	32	14	.	.	PROPN
ajfa-744	32	15	4	4	NUM
ajfa-744	32	16	,	,	PUNCT
ajfa-744	32	17	no	no	INTJ
ajfa-744	32	18	.	.	NOUN
ajfa-744	32	19	1	1	NUM
ajfa-744	32	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	32	21	96	96	NUM
ajfa-744	32	22	as	as	ADP
ajfa-744	32	23	a	a	DET
ajfa-744	32	24	result	result	NOUN
ajfa-744	32	25	of	of	ADP
ajfa-744	32	26	the	the	DET
ajfa-744	32	27	gfc	gfc	NOUN
ajfa-744	32	28	much	much	ADV
ajfa-744	32	29	more	more	ADJ
ajfa-744	32	30	focus	focus	NOUN
ajfa-744	32	31	is	be	AUX
ajfa-744	32	32	being	be	AUX
ajfa-744	32	33	placed	place	VERB
ajfa-744	32	34	on	on	ADP
ajfa-744	32	35	issues	issue	NOUN
ajfa-744	32	36	such	such	ADJ
ajfa-744	32	37	as	as	ADP
ajfa-744	32	38	going	go	VERB
ajfa-744	32	39	concern	concern	NOUN
ajfa-744	32	40	viability	viability	NOUN
ajfa-744	32	41	and	and	CCONJ
ajfa-744	32	42	how	how	SCONJ
ajfa-744	32	43	organisations	organisation	NOUN
ajfa-744	32	44	will	will	AUX
ajfa-744	32	45	survive	survive	VERB
ajfa-744	32	46	the	the	DET
ajfa-744	32	47	downturn	downturn	NOUN
ajfa-744	32	48	.	.	PUNCT
ajfa-744	33	1	nervous	nervous	ADJ
ajfa-744	33	2	superannuation	superannuation	NOUN
ajfa-744	33	3	investors	investor	NOUN
ajfa-744	33	4	are	be	AUX
ajfa-744	33	5	also	also	ADV
ajfa-744	33	6	evaluating	evaluate	VERB
ajfa-744	33	7	their	their	PRON
ajfa-744	33	8	investments	investment	NOUN
ajfa-744	33	9	more	more	ADV
ajfa-744	33	10	carefully	carefully	ADV
ajfa-744	33	11	.	.	PUNCT
ajfa-744	34	1	mike	mike	PROPN
ajfa-744	34	2	lynn	lynn	PROPN
ajfa-744	34	3	,	,	PUNCT
ajfa-744	34	4	vice	vice	NOUN
ajfa-744	34	5	president	president	NOUN
ajfa-744	34	6	for	for	ADP
ajfa-744	34	7	investor	investor	NOUN
ajfa-744	34	8	relations	relation	NOUN
ajfa-744	34	9	at	at	ADP
ajfa-744	34	10	woodside	woodside	PROPN
ajfa-744	34	11	petroleum	petroleum	NOUN
ajfa-744	34	12	,	,	PUNCT
ajfa-744	34	13	says	say	VERB
ajfa-744	34	14	:	:	PUNCT
ajfa-744	34	15	‘	'	PUNCT
ajfa-744	34	16	given	give	VERB
ajfa-744	34	17	the	the	DET
ajfa-744	34	18	turmoil	turmoil	NOUN
ajfa-744	34	19	of	of	ADP
ajfa-744	34	20	recent	recent	ADJ
ajfa-744	34	21	times	time	NOUN
ajfa-744	34	22	,	,	PUNCT
ajfa-744	34	23	we	we	PRON
ajfa-744	34	24	may	may	AUX
ajfa-744	34	25	see	see	VERB
ajfa-744	34	26	more	more	ADJ
ajfa-744	34	27	companies	company	NOUN
ajfa-744	34	28	paying	pay	VERB
ajfa-744	34	29	greater	great	ADJ
ajfa-744	34	30	attention	attention	NOUN
ajfa-744	34	31	to	to	ADP
ajfa-744	34	32	discussing	discuss	VERB
ajfa-744	34	33	their	their	PRON
ajfa-744	34	34	risks	risk	NOUN
ajfa-744	34	35	,	,	PUNCT
ajfa-744	34	36	their	their	PRON
ajfa-744	34	37	debt	debt	NOUN
ajfa-744	34	38	/	/	SYM
ajfa-744	34	39	funding	funding	NOUN
ajfa-744	34	40	situations	situation	NOUN
ajfa-744	34	41	and	and	CCONJ
ajfa-744	34	42	the	the	DET
ajfa-744	34	43	outlook	outlook	NOUN
ajfa-744	34	44	for	for	ADP
ajfa-744	34	45	their	their	PRON
ajfa-744	34	46	sectors	sector	NOUN
ajfa-744	34	47	...	...	PUNCT
ajfa-744	34	48	’3	’3	X
ajfa-744	34	49	‘	'	PUNCT
ajfa-744	34	50	lynn	lynn	PROPN
ajfa-744	34	51	believes	believe	VERB
ajfa-744	34	52	the	the	DET
ajfa-744	34	53	gfc	gfc	NOUN
ajfa-744	34	54	has	have	AUX
ajfa-744	34	55	prompted	prompt	VERB
ajfa-744	34	56	investors	investor	NOUN
ajfa-744	34	57	to	to	PART
ajfa-744	34	58	seek	seek	VERB
ajfa-744	34	59	information	information	NOUN
ajfa-744	34	60	that	that	PRON
ajfa-744	34	61	relates	relate	VERB
ajfa-744	34	62	to	to	ADP
ajfa-744	34	63	the	the	DET
ajfa-744	34	64	company	company	NOUN
ajfa-744	34	65	’s	’s	PART
ajfa-744	34	66	ability	ability	NOUN
ajfa-744	34	67	to	to	PART
ajfa-744	34	68	fund	fund	VERB
ajfa-744	34	69	its	its	PRON
ajfa-744	34	70	work	work	NOUN
ajfa-744	34	71	programs	program	NOUN
ajfa-744	34	72	,	,	PUNCT
ajfa-744	34	73	its	its	PRON
ajfa-744	34	74	debt	debt	NOUN
ajfa-744	34	75	funding	funding	NOUN
ajfa-744	34	76	arrangements	arrangement	NOUN
ajfa-744	34	77	and	and	CCONJ
ajfa-744	34	78	its	its	PRON
ajfa-744	34	79	exposure	exposure	NOUN
ajfa-744	34	80	to	to	ADP
ajfa-744	34	81	credit	credit	NOUN
ajfa-744	34	82	risk.4	risk.4	PROPN
ajfa-744	34	83	although	although	SCONJ
ajfa-744	34	84	lynn	lynn	PROPN
ajfa-744	34	85	’s	’s	PART
ajfa-744	34	86	words	word	NOUN
ajfa-744	34	87	are	be	AUX
ajfa-744	34	88	directed	direct	VERB
ajfa-744	34	89	to	to	ADP
ajfa-744	34	90	companies	company	NOUN
ajfa-744	34	91	,	,	PUNCT
ajfa-744	34	92	his	his	PRON
ajfa-744	34	93	unease	unease	NOUN
ajfa-744	34	94	could	could	AUX
ajfa-744	34	95	equally	equally	ADV
ajfa-744	34	96	be	be	AUX
ajfa-744	34	97	addressed	address	VERB
ajfa-744	34	98	to	to	ADP
ajfa-744	34	99	super	super	ADJ
ajfa-744	34	100	funds	fund	NOUN
ajfa-744	34	101	.	.	PUNCT
ajfa-744	35	1	this	this	DET
ajfa-744	35	2	paper	paper	NOUN
ajfa-744	35	3	should	should	AUX
ajfa-744	35	4	also	also	ADV
ajfa-744	35	5	be	be	AUX
ajfa-744	35	6	of	of	ADP
ajfa-744	35	7	interest	interest	NOUN
ajfa-744	35	8	to	to	ADP
ajfa-744	35	9	the	the	DET
ajfa-744	35	10	professional	professional	ADJ
ajfa-744	35	11	community	community	NOUN
ajfa-744	35	12	as	as	SCONJ
ajfa-744	35	13	it	it	PRON
ajfa-744	35	14	investigates	investigate	VERB
ajfa-744	35	15	primary	primary	ADJ
ajfa-744	35	16	financial	financial	ADJ
ajfa-744	35	17	data	datum	NOUN
ajfa-744	35	18	that	that	PRON
ajfa-744	35	19	is	be	AUX
ajfa-744	35	20	‘	'	PUNCT
ajfa-744	35	21	tightly	tightly	ADV
ajfa-744	35	22	held	hold	VERB
ajfa-744	35	23	’	'	PUNCT
ajfa-744	35	24	by	by	ADP
ajfa-744	35	25	superannuation	superannuation	NOUN
ajfa-744	35	26	funds	fund	NOUN
ajfa-744	35	27	,	,	PUNCT
ajfa-744	35	28	that	that	ADV
ajfa-744	35	29	is	is	ADV
ajfa-744	35	30	,	,	PUNCT
ajfa-744	35	31	data	datum	NOUN
ajfa-744	35	32	that	that	PRON
ajfa-744	35	33	is	be	AUX
ajfa-744	35	34	not	not	PART
ajfa-744	35	35	readily	readily	ADV
ajfa-744	35	36	available	available	ADJ
ajfa-744	35	37	on	on	ADP
ajfa-744	35	38	websites	website	NOUN
ajfa-744	35	39	.	.	PUNCT
ajfa-744	36	1	it	it	PRON
ajfa-744	36	2	took	take	VERB
ajfa-744	36	3	many	many	ADJ
ajfa-744	36	4	emails	email	NOUN
ajfa-744	36	5	and	and	CCONJ
ajfa-744	36	6	follow	follow	VERB
ajfa-744	36	7	up	up	ADP
ajfa-744	36	8	phone	phone	NOUN
ajfa-744	36	9	calls	call	NOUN
ajfa-744	36	10	to	to	PART
ajfa-744	36	11	gain	gain	VERB
ajfa-744	36	12	copies	copy	NOUN
ajfa-744	36	13	of	of	ADP
ajfa-744	36	14	full	full	ADJ
ajfa-744	36	15	statutory	statutory	ADJ
ajfa-744	36	16	financial	financial	ADJ
ajfa-744	36	17	accounts	account	NOUN
ajfa-744	36	18	for	for	ADP
ajfa-744	36	19	our	our	PRON
ajfa-744	36	20	sample	sample	NOUN
ajfa-744	36	21	of	of	ADP
ajfa-744	36	22	super	super	ADJ
ajfa-744	36	23	funds	fund	NOUN
ajfa-744	36	24	.	.	PUNCT
ajfa-744	37	1	our	our	PRON
ajfa-744	37	2	research	research	NOUN
ajfa-744	37	3	fills	fill	VERB
ajfa-744	37	4	a	a	DET
ajfa-744	37	5	gap	gap	NOUN
ajfa-744	37	6	by	by	ADP
ajfa-744	37	7	analysing	analyse	VERB
ajfa-744	37	8	and	and	CCONJ
ajfa-744	37	9	reporting	report	VERB
ajfa-744	37	10	this	this	DET
ajfa-744	37	11	primary	primary	ADJ
ajfa-744	37	12	data	datum	NOUN
ajfa-744	37	13	.	.	PUNCT
ajfa-744	38	1	it	it	PRON
ajfa-744	38	2	is	be	AUX
ajfa-744	38	3	envisaged	envisage	VERB
ajfa-744	38	4	that	that	SCONJ
ajfa-744	38	5	our	our	PRON
ajfa-744	38	6	research	research	NOUN
ajfa-744	38	7	will	will	AUX
ajfa-744	38	8	contribute	contribute	VERB
ajfa-744	38	9	toward	toward	ADP
ajfa-744	38	10	determining	determine	VERB
ajfa-744	38	11	if	if	SCONJ
ajfa-744	38	12	aasb	aasb	NOUN
ajfa-744	38	13	7	7	NUM
ajfa-744	38	14	has	have	AUX
ajfa-744	38	15	improved	improve	VERB
ajfa-744	38	16	the	the	DET
ajfa-744	38	17	quality	quality	NOUN
ajfa-744	38	18	of	of	ADP
ajfa-744	38	19	financial	financial	ADJ
ajfa-744	38	20	data	datum	NOUN
ajfa-744	38	21	available	available	ADJ
ajfa-744	38	22	to	to	PART
ajfa-744	38	23	fund	fund	VERB
ajfa-744	38	24	members	member	NOUN
ajfa-744	38	25	and	and	CCONJ
ajfa-744	38	26	other	other	ADJ
ajfa-744	38	27	interested	interested	ADJ
ajfa-744	38	28	external	external	ADJ
ajfa-744	38	29	parties	party	NOUN
ajfa-744	38	30	.	.	PUNCT
ajfa-744	39	1	as	as	SCONJ
ajfa-744	39	2	this	this	DET
ajfa-744	39	3	study	study	NOUN
ajfa-744	39	4	is	be	AUX
ajfa-744	39	5	limited	limit	VERB
ajfa-744	39	6	to	to	ADP
ajfa-744	39	7	a	a	DET
ajfa-744	39	8	sample	sample	NOUN
ajfa-744	39	9	of	of	ADP
ajfa-744	39	10	large	large	ADJ
ajfa-744	39	11	industry	industry	NOUN
ajfa-744	39	12	super	super	ADJ
ajfa-744	39	13	funds	fund	NOUN
ajfa-744	39	14	one	one	NUM
ajfa-744	39	15	of	of	ADP
ajfa-744	39	16	the	the	DET
ajfa-744	39	17	outcomes	outcome	NOUN
ajfa-744	39	18	of	of	ADP
ajfa-744	39	19	this	this	DET
ajfa-744	39	20	research	research	NOUN
ajfa-744	39	21	will	will	AUX
ajfa-744	39	22	be	be	AUX
ajfa-744	39	23	to	to	PART
ajfa-744	39	24	flag	flag	VERB
ajfa-744	39	25	the	the	DET
ajfa-744	39	26	need	need	NOUN
ajfa-744	39	27	to	to	PART
ajfa-744	39	28	review	review	VERB
ajfa-744	39	29	and	and	CCONJ
ajfa-744	39	30	strengthen	strengthen	VERB
ajfa-744	39	31	the	the	DET
ajfa-744	39	32	standard	standard	NOUN
ajfa-744	39	33	of	of	ADP
ajfa-744	39	34	quantitative	quantitative	ADJ
ajfa-744	39	35	and	and	CCONJ
ajfa-744	39	36	qualitative	qualitative	ADJ
ajfa-744	39	37	reporting	reporting	NOUN
ajfa-744	39	38	for	for	ADP
ajfa-744	39	39	superannuation	superannuation	NOUN
ajfa-744	39	40	funds	fund	NOUN
ajfa-744	39	41	in	in	ADP
ajfa-744	39	42	australia	australia	PROPN
ajfa-744	39	43	.	.	PUNCT
ajfa-744	40	1	the	the	DET
ajfa-744	40	2	remainder	remainder	NOUN
ajfa-744	40	3	of	of	ADP
ajfa-744	40	4	the	the	DET
ajfa-744	40	5	paper	paper	NOUN
ajfa-744	40	6	is	be	AUX
ajfa-744	40	7	organised	organise	VERB
ajfa-744	40	8	as	as	SCONJ
ajfa-744	40	9	follows	follow	VERB
ajfa-744	40	10	.	.	PUNCT
ajfa-744	41	1	in	in	ADP
ajfa-744	41	2	section	section	NOUN
ajfa-744	41	3	2	2	NUM
ajfa-744	41	4	the	the	DET
ajfa-744	41	5	research	research	NOUN
ajfa-744	41	6	question	question	NOUN
ajfa-744	41	7	is	be	AUX
ajfa-744	41	8	explained	explain	VERB
ajfa-744	41	9	.	.	PUNCT
ajfa-744	42	1	the	the	DET
ajfa-744	42	2	literature	literature	PROPN
ajfa-744	42	3	review	review	NOUN
ajfa-744	42	4	is	be	AUX
ajfa-744	42	5	provided	provide	VERB
ajfa-744	42	6	in	in	ADP
ajfa-744	42	7	section	section	NOUN
ajfa-744	42	8	3	3	NUM
ajfa-744	42	9	.	.	PUNCT
ajfa-744	42	10	section	section	NOUN
ajfa-744	42	11	4	4	NUM
ajfa-744	42	12	explains	explain	VERB
ajfa-744	42	13	the	the	DET
ajfa-744	42	14	methodology	methodology	NOUN
ajfa-744	42	15	.	.	PUNCT
ajfa-744	43	1	industry	industry	NOUN
ajfa-744	43	2	superannuation	superannuation	NOUN
ajfa-744	43	3	sector	sector	NOUN
ajfa-744	43	4	information	information	NOUN
ajfa-744	43	5	and	and	CCONJ
ajfa-744	43	6	an	an	DET
ajfa-744	43	7	overview	overview	NOUN
ajfa-744	43	8	of	of	ADP
ajfa-744	43	9	aasb	aasb	NOUN
ajfa-744	43	10	7	7	NUM
ajfa-744	43	11	is	be	AUX
ajfa-744	43	12	provided	provide	VERB
ajfa-744	43	13	in	in	ADP
ajfa-744	43	14	section	section	NOUN
ajfa-744	43	15	5	5	NUM
ajfa-744	43	16	;	;	PUNCT
ajfa-744	43	17	the	the	DET
ajfa-744	43	18	risk	risk	NOUN
ajfa-744	43	19	standards	standard	NOUN
ajfa-744	43	20	and	and	CCONJ
ajfa-744	43	21	processes	process	NOUN
ajfa-744	43	22	are	be	AUX
ajfa-744	43	23	presented	present	VERB
ajfa-744	43	24	in	in	ADP
ajfa-744	43	25	section	section	NOUN
ajfa-744	43	26	6	6	NUM
ajfa-744	43	27	;	;	PUNCT
ajfa-744	43	28	followed	follow	VERB
ajfa-744	43	29	by	by	ADP
ajfa-744	43	30	the	the	DET
ajfa-744	43	31	analysis	analysis	NOUN
ajfa-744	43	32	of	of	ADP
ajfa-744	43	33	super	super	ADJ
ajfa-744	43	34	fund	fund	NOUN
ajfa-744	43	35	data	datum	NOUN
ajfa-744	43	36	in	in	ADP
ajfa-744	43	37	section	section	NOUN
ajfa-744	43	38	7	7	NUM
ajfa-744	43	39	;	;	PUNCT
ajfa-744	43	40	and	and	CCONJ
ajfa-744	43	41	finally	finally	ADV
ajfa-744	43	42	a	a	DET
ajfa-744	43	43	conclusion	conclusion	NOUN
ajfa-744	43	44	with	with	ADP
ajfa-744	43	45	comments	comment	NOUN
ajfa-744	43	46	on	on	ADP
ajfa-744	43	47	future	future	ADJ
ajfa-744	43	48	research	research	NOUN
ajfa-744	43	49	is	be	AUX
ajfa-744	43	50	provided	provide	VERB
ajfa-744	43	51	in	in	ADP
ajfa-744	43	52	section	section	NOUN
ajfa-744	43	53	8	8	NUM
ajfa-744	43	54	.	.	NOUN
ajfa-744	44	1	2	2	NUM
ajfa-744	44	2	.	.	X
ajfa-744	44	3	research	research	NOUN
ajfa-744	44	4	question	question	NOUN
ajfa-744	44	5	our	our	PRON
ajfa-744	44	6	research	research	NOUN
ajfa-744	44	7	question	question	NOUN
ajfa-744	44	8	is	be	AUX
ajfa-744	44	9	to	to	PART
ajfa-744	44	10	examine	examine	VERB
ajfa-744	44	11	the	the	DET
ajfa-744	44	12	extent	extent	NOUN
ajfa-744	44	13	to	to	PART
ajfa-744	44	14	which	which	PRON
ajfa-744	44	15	the	the	DET
ajfa-744	44	16	statutory	statutory	ADJ
ajfa-744	44	17	accounts	account	NOUN
ajfa-744	44	18	of	of	ADP
ajfa-744	44	19	a	a	DET
ajfa-744	44	20	sample	sample	NOUN
ajfa-744	44	21	of	of	ADP
ajfa-744	44	22	industry	industry	NOUN
ajfa-744	44	23	superannuation	superannuation	NOUN
ajfa-744	44	24	funds	fund	NOUN
ajfa-744	44	25	reported	report	VERB
ajfa-744	44	26	risk	risk	NOUN
ajfa-744	44	27	in	in	ADP
ajfa-744	44	28	2007	2007	NUM
ajfa-744	44	29	,	,	PUNCT
ajfa-744	44	30	the	the	DET
ajfa-744	44	31	year	year	NOUN
ajfa-744	44	32	prior	prior	ADV
ajfa-744	44	33	to	to	ADP
ajfa-744	44	34	the	the	DET
ajfa-744	44	35	qualitative	qualitative	ADJ
ajfa-744	44	36	and	and	CCONJ
ajfa-744	44	37	quantitative	quantitative	ADJ
ajfa-744	44	38	risk	risk	NOUN
ajfa-744	44	39	disclosure	disclosure	NOUN
ajfa-744	44	40	requirements	requirement	NOUN
ajfa-744	44	41	of	of	ADP
ajfa-744	44	42	the	the	DET
ajfa-744	44	43	new	new	ADJ
ajfa-744	44	44	australian	australian	ADJ
ajfa-744	44	45	accounting	accounting	NOUN
ajfa-744	44	46	standard	standard	PROPN
ajfa-744	44	47	aasb	aasb	VERB
ajfa-744	44	48	7	7	NUM
ajfa-744	44	49	financial	financial	ADJ
ajfa-744	44	50	instruments	instrument	NOUN
ajfa-744	44	51	:	:	PUNCT
ajfa-744	44	52	disclosures	disclosure	NOUN
ajfa-744	44	53	,	,	PUNCT
ajfa-744	44	54	issued	issue	VERB
ajfa-744	44	55	pre	pre	VERB
ajfa-744	44	56	-	-	ADJ
ajfa-744	44	57	gfc.5	gfc.5	ADJ
ajfa-744	44	58	there	there	PRON
ajfa-744	44	59	has	have	AUX
ajfa-744	44	60	been	be	AUX
ajfa-744	44	61	a	a	DET
ajfa-744	44	62	concern	concern	NOUN
ajfa-744	44	63	that	that	SCONJ
ajfa-744	44	64	the	the	DET
ajfa-744	44	65	new	new	ADJ
ajfa-744	44	66	standard	standard	NOUN
ajfa-744	44	67	aasb	aasb	NOUN
ajfa-744	44	68	7	7	NUM
ajfa-744	44	69	will	will	AUX
ajfa-744	44	70	only	only	ADV
ajfa-744	44	71	receive	receive	VERB
ajfa-744	44	72	‘	'	PUNCT
ajfa-744	44	73	lip	lip	NOUN
ajfa-744	44	74	service	service	NOUN
ajfa-744	44	75	’	'	PUNCT
ajfa-744	44	76	to	to	ADP
ajfa-744	44	77	its	its	PRON
ajfa-744	44	78	requirements	requirement	NOUN
ajfa-744	44	79	.	.	PUNCT
ajfa-744	45	1	a	a	DET
ajfa-744	45	2	parallel	parallel	ADJ
ajfa-744	45	3	concern	concern	NOUN
ajfa-744	45	4	arises	arise	VERB
ajfa-744	45	5	from	from	ADP
ajfa-744	45	6	a	a	DET
ajfa-744	45	7	recently	recently	ADV
ajfa-744	45	8	published	publish	VERB
ajfa-744	45	9	study	study	NOUN
ajfa-744	45	10	on	on	ADP
ajfa-744	45	11	narrative	narrative	NOUN
ajfa-744	45	12	reporting	reporting	NOUN
ajfa-744	45	13	.	.	PUNCT
ajfa-744	46	1	the	the	DET
ajfa-744	46	2	asb	asb	PROPN
ajfa-744	46	3	report	report	NOUN
ajfa-744	46	4	(	(	PUNCT
ajfa-744	46	5	2009	2009	NUM
ajfa-744	46	6	)	)	PUNCT
ajfa-744	46	7	set	set	VERB
ajfa-744	46	8	out	out	ADP
ajfa-744	46	9	to	to	PART
ajfa-744	46	10	study	study	VERB
ajfa-744	46	11	how	how	SCONJ
ajfa-744	46	12	effectively	effectively	ADV
ajfa-744	46	13	companies	company	NOUN
ajfa-744	46	14	communicate	communicate	VERB
ajfa-744	46	15	and	and	CCONJ
ajfa-744	46	16	found	find	VERB
ajfa-744	46	17	while	while	SCONJ
ajfa-744	46	18	the	the	DET
ajfa-744	46	19	vast	vast	ADJ
ajfa-744	46	20	majority	majority	NOUN
ajfa-744	46	21	of	of	ADP
ajfa-744	46	22	companies	company	NOUN
ajfa-744	46	23	are	be	AUX
ajfa-744	46	24	technically	technically	ADV
ajfa-744	46	25	compliant	compliant	ADJ
ajfa-744	46	26	with	with	ADP
ajfa-744	46	27	regulations	regulation	NOUN
ajfa-744	46	28	,	,	PUNCT
ajfa-744	46	29	they	they	PRON
ajfa-744	46	30	still	still	ADV
ajfa-744	46	31	fall	fall	VERB
ajfa-744	46	32	short	short	ADV
ajfa-744	46	33	of	of	ADP
ajfa-744	46	34	clearly	clearly	ADV
ajfa-744	46	35	explaining	explain	VERB
ajfa-744	46	36	to	to	ADP
ajfa-744	46	37	stakeholders	stakeholder	NOUN
ajfa-744	46	38	the	the	DET
ajfa-744	46	39	what	what	PRON
ajfa-744	46	40	and	and	CCONJ
ajfa-744	46	41	how	how	SCONJ
ajfa-744	46	42	of	of	ADP
ajfa-744	46	43	sustainability	sustainability	NOUN
ajfa-744	46	44	efforts	effort	NOUN
ajfa-744	46	45	that	that	PRON
ajfa-744	46	46	fail	fail	VERB
ajfa-744	46	47	to	to	PART
ajfa-744	46	48	fulfil	fulfil	VERB
ajfa-744	46	49	their	their	PRON
ajfa-744	46	50	3	3	NUM
ajfa-744	46	51	source	source	NOUN
ajfa-744	46	52	:	:	PUNCT
ajfa-744	46	53	http://www.companydirectors.com.au/media/company+director/2009/august/feature+the+evolving	http://www.companydirectors.com.au/media/company+director/2009/august/feature+the+evolving	PROPN
ajfa-744	46	54	+	+	SYM
ajfa-744	46	55	annual+report.htm	annual+report.htm	PROPN
ajfa-744	46	56	accessed	access	VERB
ajfa-744	46	57	10/2/10	10/2/10	NUM
ajfa-744	46	58	4	4	NUM
ajfa-744	46	59	ibid	ibid	NOUN
ajfa-744	46	60	.	.	PUNCT
ajfa-744	47	1	5	5	NUM
ajfa-744	47	2	the	the	DET
ajfa-744	47	3	effects	effect	NOUN
ajfa-744	47	4	of	of	ADP
ajfa-744	47	5	the	the	DET
ajfa-744	47	6	gfc	gfc	NOUN
ajfa-744	47	7	were	be	AUX
ajfa-744	47	8	felt	feel	VERB
ajfa-744	47	9	from	from	ADP
ajfa-744	47	10	around	around	ADP
ajfa-744	47	11	august	august	PROPN
ajfa-744	47	12	2008	2008	NUM
ajfa-744	47	13	.	.	PUNCT
ajfa-744	48	1	asian	asian	ADJ
ajfa-744	48	2	journal	journal	PROPN
ajfa-744	48	3	of	of	ADP
ajfa-744	48	4	finance	finance	PROPN
ajfa-744	48	5	&	&	CCONJ
ajfa-744	48	6	accounting	accounting	PROPN
ajfa-744	48	7	issn	issn	PROPN
ajfa-744	48	8	1946	1946	NUM
ajfa-744	48	9	-	-	PUNCT
ajfa-744	48	10	052x	052x	NOUN
ajfa-744	48	11	2012	2012	NUM
ajfa-744	48	12	,	,	PUNCT
ajfa-744	48	13	vol	vol	NOUN
ajfa-744	48	14	.	.	PROPN
ajfa-744	48	15	4	4	NUM
ajfa-744	48	16	,	,	PUNCT
ajfa-744	48	17	no	no	INTJ
ajfa-744	48	18	.	.	NOUN
ajfa-744	48	19	1	1	NUM
ajfa-744	48	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	48	21	97	97	NUM
ajfa-744	48	22	policy	policy	NOUN
ajfa-744	48	23	.	.	PUNCT
ajfa-744	49	1	the	the	DET
ajfa-744	49	2	report	report	NOUN
ajfa-744	49	3	conclusions	conclusion	NOUN
ajfa-744	49	4	were	be	AUX
ajfa-744	49	5	based	base	VERB
ajfa-744	49	6	on	on	ADP
ajfa-744	49	7	a	a	DET
ajfa-744	49	8	random	random	ADJ
ajfa-744	49	9	sample	sample	NOUN
ajfa-744	49	10	of	of	ADP
ajfa-744	49	11	50	50	NUM
ajfa-744	49	12	firms	firm	NOUN
ajfa-744	49	13	from	from	ADP
ajfa-744	49	14	the	the	DET
ajfa-744	49	15	‘	'	PUNCT
ajfa-744	49	16	ftse	ftse	NOUN
ajfa-744	49	17	350	350	NUM
ajfa-744	49	18	and	and	CCONJ
ajfa-744	49	19	smallcap	smallcap	NOUN
ajfa-744	49	20	’	'	PUNCT
ajfa-744	49	21	.	.	PUNCT
ajfa-744	50	1	the	the	DET
ajfa-744	50	2	investigators	investigator	NOUN
ajfa-744	50	3	noted	note	VERB
ajfa-744	50	4	:	:	PUNCT
ajfa-744	50	5	a	a	DET
ajfa-744	50	6	number	number	NOUN
ajfa-744	50	7	of	of	ADP
ajfa-744	50	8	companies	company	NOUN
ajfa-744	50	9	resorted	resort	VERB
ajfa-744	50	10	to	to	PART
ajfa-744	50	11	simply	simply	ADV
ajfa-744	50	12	providing	provide	VERB
ajfa-744	50	13	descriptions	description	NOUN
ajfa-744	50	14	of	of	ADP
ajfa-744	50	15	generic	generic	ADJ
ajfa-744	50	16	risks	risk	NOUN
ajfa-744	50	17	that	that	PRON
ajfa-744	50	18	could	could	AUX
ajfa-744	50	19	be	be	AUX
ajfa-744	50	20	easily	easily	ADV
ajfa-744	50	21	cut	cut	VERB
ajfa-744	50	22	-	-	PUNCT
ajfa-744	50	23	and	and	CCONJ
ajfa-744	50	24	-	-	PUNCT
ajfa-744	50	25	pasted	paste	VERB
ajfa-744	50	26	into	into	ADP
ajfa-744	50	27	many	many	ADJ
ajfa-744	50	28	other	other	ADJ
ajfa-744	50	29	ftse	ftse	NOUN
ajfa-744	50	30	annual	annual	ADJ
ajfa-744	50	31	reports.6	reports.6	PROPN
ajfa-744	50	32	our	our	PRON
ajfa-744	50	33	study	study	NOUN
ajfa-744	50	34	is	be	AUX
ajfa-744	50	35	similar	similar	ADJ
ajfa-744	50	36	to	to	ADP
ajfa-744	50	37	that	that	PRON
ajfa-744	50	38	of	of	ADP
ajfa-744	50	39	the	the	DET
ajfa-744	50	40	asb	asb	PROPN
ajfa-744	50	41	report	report	NOUN
ajfa-744	50	42	for	for	SCONJ
ajfa-744	50	43	we	we	PRON
ajfa-744	50	44	set	set	VERB
ajfa-744	50	45	out	out	ADP
ajfa-744	50	46	to	to	PART
ajfa-744	50	47	study	study	VERB
ajfa-744	50	48	how	how	SCONJ
ajfa-744	50	49	effectively	effectively	ADV
ajfa-744	50	50	super	super	ADJ
ajfa-744	50	51	funds	fund	NOUN
ajfa-744	50	52	disclose	disclose	VERB
ajfa-744	50	53	financial	financial	ADJ
ajfa-744	50	54	risk	risk	NOUN
ajfa-744	50	55	.	.	PUNCT
ajfa-744	51	1	the	the	DET
ajfa-744	51	2	aasb	aasb	PROPN
ajfa-744	51	3	7	7	NUM
ajfa-744	51	4	standard	standard	NOUN
ajfa-744	51	5	applies	apply	VERB
ajfa-744	51	6	to	to	ADP
ajfa-744	51	7	entities	entity	NOUN
ajfa-744	51	8	that	that	PRON
ajfa-744	51	9	are	be	AUX
ajfa-744	51	10	bound	bind	VERB
ajfa-744	51	11	to	to	PART
ajfa-744	51	12	prepare	prepare	VERB
ajfa-744	51	13	financial	financial	ADJ
ajfa-744	51	14	reports	report	NOUN
ajfa-744	51	15	to	to	PART
ajfa-744	51	16	enable	enable	VERB
ajfa-744	51	17	stakeholders	stakeholder	NOUN
ajfa-744	51	18	to	to	PART
ajfa-744	51	19	evaluate	evaluate	VERB
ajfa-744	51	20	the	the	DET
ajfa-744	51	21	significance	significance	NOUN
ajfa-744	51	22	of	of	ADP
ajfa-744	51	23	an	an	DET
ajfa-744	51	24	entity	entity	NOUN
ajfa-744	51	25	’s	’s	PART
ajfa-744	51	26	financial	financial	ADJ
ajfa-744	51	27	instruments	instrument	NOUN
ajfa-744	51	28	;	;	PUNCT
ajfa-744	51	29	the	the	DET
ajfa-744	51	30	nature	nature	NOUN
ajfa-744	51	31	and	and	CCONJ
ajfa-744	51	32	extent	extent	NOUN
ajfa-744	51	33	of	of	ADP
ajfa-744	51	34	risks	risk	NOUN
ajfa-744	51	35	arises	arise	VERB
ajfa-744	51	36	from	from	ADP
ajfa-744	51	37	such	such	ADJ
ajfa-744	51	38	instruments	instrument	NOUN
ajfa-744	51	39	;	;	PUNCT
ajfa-744	51	40	and	and	CCONJ
ajfa-744	51	41	how	how	SCONJ
ajfa-744	51	42	an	an	DET
ajfa-744	51	43	entity	entity	NOUN
ajfa-744	51	44	manages	manage	VERB
ajfa-744	51	45	those	those	DET
ajfa-744	51	46	risks	risk	NOUN
ajfa-744	51	47	.	.	PUNCT
ajfa-744	52	1	the	the	DET
ajfa-744	52	2	standard	standard	PROPN
ajfa-744	52	3	affects	affect	VERB
ajfa-744	52	4	annual	annual	ADJ
ajfa-744	52	5	reporting	reporting	NOUN
ajfa-744	52	6	periods	period	NOUN
ajfa-744	52	7	beginning	begin	VERB
ajfa-744	52	8	on	on	ADP
ajfa-744	52	9	or	or	CCONJ
ajfa-744	52	10	after	after	ADP
ajfa-744	52	11	1	1	NUM
ajfa-744	52	12	january	january	NOUN
ajfa-744	52	13	2007	2007	NUM
ajfa-744	52	14	.	.	PUNCT
ajfa-744	53	1	many	many	ADJ
ajfa-744	53	2	reporting	reporting	NOUN
ajfa-744	53	3	entities	entity	NOUN
ajfa-744	53	4	with	with	ADP
ajfa-744	53	5	a	a	DET
ajfa-744	53	6	30	30	NUM
ajfa-744	53	7	june	june	PROPN
ajfa-744	53	8	balance	balance	NOUN
ajfa-744	53	9	date	date	NOUN
ajfa-744	53	10	have	have	AUX
ajfa-744	53	11	only	only	ADV
ajfa-744	53	12	been	be	AUX
ajfa-744	53	13	obliged	oblige	VERB
ajfa-744	53	14	to	to	PART
ajfa-744	53	15	apply	apply	VERB
ajfa-744	53	16	the	the	DET
ajfa-744	53	17	aasb	aasb	NOUN
ajfa-744	53	18	7	7	NUM
ajfa-744	53	19	standard	standard	NOUN
ajfa-744	53	20	to	to	ADP
ajfa-744	53	21	accounts	account	NOUN
ajfa-744	53	22	from	from	ADP
ajfa-744	53	23	the	the	DET
ajfa-744	53	24	2008	2008	NUM
ajfa-744	53	25	financial	financial	ADJ
ajfa-744	53	26	year7	year7	PROPN
ajfa-744	53	27	.	.	PUNCT
ajfa-744	54	1	this	this	DET
ajfa-744	54	2	paper	paper	NOUN
ajfa-744	54	3	uses	use	VERB
ajfa-744	54	4	2007	2007	NUM
ajfa-744	54	5	statutory	statutory	ADJ
ajfa-744	54	6	financial	financial	ADJ
ajfa-744	54	7	statements	statement	NOUN
ajfa-744	54	8	from	from	ADP
ajfa-744	54	9	a	a	DET
ajfa-744	54	10	sample	sample	NOUN
ajfa-744	54	11	of	of	ADP
ajfa-744	54	12	26	26	NUM
ajfa-744	54	13	of	of	ADP
ajfa-744	54	14	the	the	DET
ajfa-744	54	15	74	74	NUM
ajfa-744	54	16	industry	industry	NOUN
ajfa-744	54	17	superannuation	superannuation	NOUN
ajfa-744	54	18	funds	fund	NOUN
ajfa-744	54	19	’	'	PUNCT
ajfa-744	54	20	as	as	ADP
ajfa-744	54	21	its	its	PRON
ajfa-744	54	22	primary	primary	ADJ
ajfa-744	54	23	data	datum	NOUN
ajfa-744	54	24	.	.	PUNCT
ajfa-744	55	1	all	all	PRON
ajfa-744	55	2	are	be	AUX
ajfa-744	55	3	market	market	NOUN
ajfa-744	55	4	-	-	PUNCT
ajfa-744	55	5	linked	link	VERB
ajfa-744	55	6	funds	fund	NOUN
ajfa-744	55	7	(	(	PUNCT
ajfa-744	55	8	ie	ie	X
ajfa-744	55	9	.	.	PUNCT
ajfa-744	56	1	none	none	NOUN
ajfa-744	56	2	are	be	AUX
ajfa-744	56	3	defined	define	VERB
ajfa-744	56	4	-	-	PUNCT
ajfa-744	56	5	benefit	benefit	NOUN
ajfa-744	56	6	funds	fund	NOUN
ajfa-744	56	7	)	)	PUNCT
ajfa-744	57	1	.	.	PUNCT
ajfa-744	58	1	in	in	ADP
ajfa-744	58	2	the	the	DET
ajfa-744	58	3	sample	sample	NOUN
ajfa-744	58	4	of	of	ADP
ajfa-744	58	5	industry	industry	NOUN
ajfa-744	58	6	superannuation	superannuation	NOUN
ajfa-744	58	7	funds	fund	NOUN
ajfa-744	58	8	for	for	ADP
ajfa-744	58	9	this	this	DET
ajfa-744	58	10	paper	paper	NOUN
ajfa-744	58	11	,	,	PUNCT
ajfa-744	58	12	all	all	PRON
ajfa-744	58	13	(	(	PUNCT
ajfa-744	58	14	except	except	SCONJ
ajfa-744	58	15	one	one	NUM
ajfa-744	58	16	)	)	PUNCT
ajfa-744	58	17	have	have	AUX
ajfa-744	58	18	not	not	PART
ajfa-744	58	19	adopted	adopt	VERB
ajfa-744	58	20	aasb	aasb	VERB
ajfa-744	58	21	7	7	NUM
ajfa-744	58	22	for	for	ADP
ajfa-744	58	23	their	their	PRON
ajfa-744	58	24	2007	2007	NUM
ajfa-744	58	25	accounts	account	NOUN
ajfa-744	58	26	as	as	SCONJ
ajfa-744	58	27	their	their	PRON
ajfa-744	58	28	balance	balance	NOUN
ajfa-744	58	29	date	date	NOUN
ajfa-744	58	30	is	be	AUX
ajfa-744	58	31	30	30	NUM
ajfa-744	58	32	june8	june8	NOUN
ajfa-744	58	33	.	.	PUNCT
ajfa-744	59	1	the	the	DET
ajfa-744	59	2	2007	2007	NUM
ajfa-744	59	3	data	datum	NOUN
ajfa-744	59	4	will	will	AUX
ajfa-744	59	5	therefore	therefore	ADV
ajfa-744	59	6	form	form	VERB
ajfa-744	59	7	the	the	DET
ajfa-744	59	8	first	first	ADJ
ajfa-744	59	9	year	year	NOUN
ajfa-744	59	10	of	of	ADP
ajfa-744	59	11	comparative	comparative	ADJ
ajfa-744	59	12	information	information	NOUN
ajfa-744	59	13	for	for	ADP
ajfa-744	59	14	use	use	NOUN
ajfa-744	59	15	in	in	ADP
ajfa-744	59	16	determining	determine	VERB
ajfa-744	59	17	the	the	DET
ajfa-744	59	18	extent	extent	NOUN
ajfa-744	59	19	to	to	PART
ajfa-744	59	20	which	which	PRON
ajfa-744	59	21	the	the	DET
ajfa-744	59	22	sample	sample	NOUN
ajfa-744	59	23	funds	fund	NOUN
ajfa-744	59	24	from	from	ADP
ajfa-744	59	25	the	the	DET
ajfa-744	59	26	industry	industry	NOUN
ajfa-744	59	27	superannuation	superannuation	NOUN
ajfa-744	59	28	sector	sector	NOUN
ajfa-744	59	29	comply	comply	VERB
ajfa-744	59	30	with	with	ADP
ajfa-744	59	31	the	the	DET
ajfa-744	59	32	qualitative	qualitative	ADJ
ajfa-744	59	33	and	and	CCONJ
ajfa-744	59	34	quantitative	quantitative	ADJ
ajfa-744	59	35	risk	risk	NOUN
ajfa-744	59	36	disclosure	disclosure	NOUN
ajfa-744	59	37	requirements	requirement	NOUN
ajfa-744	59	38	of	of	ADP
ajfa-744	59	39	accounting	accounting	NOUN
ajfa-744	59	40	standard	standard	PROPN
ajfa-744	59	41	aasb	aasb	NOUN
ajfa-744	59	42	7	7	NUM
ajfa-744	59	43	.	.	NOUN
ajfa-744	59	44	3	3	X
ajfa-744	59	45	.	.	X
ajfa-744	59	46	literature	literature	NOUN
ajfa-744	59	47	review	review	VERB
ajfa-744	59	48	various	various	ADJ
ajfa-744	59	49	studies	study	NOUN
ajfa-744	59	50	on	on	ADP
ajfa-744	59	51	superannuation	superannuation	NOUN
ajfa-744	59	52	industry	industry	NOUN
ajfa-744	59	53	in	in	ADP
ajfa-744	59	54	australia	australia	PROPN
ajfa-744	59	55	have	have	AUX
ajfa-744	59	56	examined	examine	VERB
ajfa-744	59	57	the	the	DET
ajfa-744	59	58	effects	effect	NOUN
ajfa-744	59	59	of	of	ADP
ajfa-744	59	60	financial	financial	ADJ
ajfa-744	59	61	disclosure	disclosure	NOUN
ajfa-744	59	62	(	(	PUNCT
ajfa-744	59	63	ang	ang	INTJ
ajfa-744	59	64	et	et	PROPN
ajfa-744	59	65	.	.	PUNCT
ajfa-744	60	1	al	al	PROPN
ajfa-744	60	2	.	.	PROPN
ajfa-744	60	3	,	,	PUNCT
ajfa-744	60	4	1999	1999	NUM
ajfa-744	60	5	;	;	PUNCT
ajfa-744	60	6	gallery	gallery	NOUN
ajfa-744	60	7	and	and	CCONJ
ajfa-744	60	8	gallery	gallery	NOUN
ajfa-744	60	9	,	,	PUNCT
ajfa-744	60	10	2003	2003	NUM
ajfa-744	60	11	,	,	PUNCT
ajfa-744	60	12	2004	2004	NUM
ajfa-744	60	13	,	,	PUNCT
ajfa-744	60	14	2008	2008	NUM
ajfa-744	60	15	;	;	PUNCT
ajfa-744	60	16	clare	clare	NOUN
ajfa-744	60	17	,	,	PUNCT
ajfa-744	60	18	2007	2007	NUM
ajfa-744	60	19	)	)	PUNCT
ajfa-744	60	20	.	.	PUNCT
ajfa-744	61	1	some	some	DET
ajfa-744	61	2	studies	study	NOUN
ajfa-744	61	3	show	show	VERB
ajfa-744	61	4	the	the	DET
ajfa-744	61	5	history	history	NOUN
ajfa-744	61	6	of	of	ADP
ajfa-744	61	7	recent	recent	ADJ
ajfa-744	61	8	regulatory	regulatory	ADJ
ajfa-744	61	9	changes	change	NOUN
ajfa-744	61	10	,	,	PUNCT
ajfa-744	61	11	guidance	guidance	NOUN
ajfa-744	61	12	for	for	ADP
ajfa-744	61	13	revising	revise	VERB
ajfa-744	61	14	accounting	accounting	NOUN
ajfa-744	61	15	standards	standard	NOUN
ajfa-744	61	16	,	,	PUNCT
ajfa-744	61	17	and	and	CCONJ
ajfa-744	61	18	differences	difference	NOUN
ajfa-744	61	19	across	across	ADP
ajfa-744	61	20	the	the	DET
ajfa-744	61	21	superannuation	superannuation	NOUN
ajfa-744	61	22	industry	industry	NOUN
ajfa-744	61	23	.	.	PUNCT
ajfa-744	62	1	for	for	ADP
ajfa-744	62	2	instance	instance	NOUN
ajfa-744	62	3	one	one	NUM
ajfa-744	62	4	study	study	NOUN
ajfa-744	62	5	investigated	investigate	VERB
ajfa-744	62	6	the	the	DET
ajfa-744	62	7	value	value	NOUN
ajfa-744	62	8	relevance	relevance	NOUN
ajfa-744	62	9	of	of	ADP
ajfa-744	62	10	superannuation	superannuation	NOUN
ajfa-744	62	11	disclosures	disclosure	NOUN
ajfa-744	62	12	required	require	VERB
ajfa-744	62	13	by	by	ADP
ajfa-744	62	14	aasb	aasb	NOUN
ajfa-744	62	15	1028	1028	NUM
ajfa-744	62	16	(	(	PUNCT
ajfa-744	62	17	ang	ang	INTJ
ajfa-744	62	18	,	,	PUNCT
ajfa-744	62	19	et	et	PROPN
ajfa-744	62	20	al	al	PROPN
ajfa-744	62	21	.	.	PROPN
ajfa-744	62	22	1999	1999	NUM
ajfa-744	62	23	)	)	PUNCT
ajfa-744	62	24	.	.	PUNCT
ajfa-744	63	1	here	here	ADV
ajfa-744	63	2	the	the	DET
ajfa-744	63	3	researchers	researcher	NOUN
ajfa-744	63	4	detailed	detail	VERB
ajfa-744	63	5	three	three	NUM
ajfa-744	63	6	important	important	ADJ
ajfa-744	63	7	findings	finding	NOUN
ajfa-744	63	8	:	:	PUNCT
ajfa-744	63	9	disclosed	disclose	VERB
ajfa-744	63	10	superannuation	superannuation	NOUN
ajfa-744	63	11	information	information	NOUN
ajfa-744	63	12	is	be	AUX
ajfa-744	63	13	value	value	NOUN
ajfa-744	63	14	relevant	relevant	ADJ
ajfa-744	63	15	in	in	ADP
ajfa-744	63	16	the	the	DET
ajfa-744	63	17	industry	industry	NOUN
ajfa-744	63	18	super	super	ADJ
ajfa-744	63	19	sector	sector	NOUN
ajfa-744	63	20	,	,	PUNCT
ajfa-744	63	21	where	where	SCONJ
ajfa-744	63	22	these	these	DET
ajfa-744	63	23	items	item	NOUN
ajfa-744	63	24	tend	tend	VERB
ajfa-744	63	25	to	to	PART
ajfa-744	63	26	be	be	AUX
ajfa-744	63	27	material	material	ADJ
ajfa-744	63	28	;	;	PUNCT
ajfa-744	63	29	secondly	secondly	ADV
ajfa-744	63	30	the	the	DET
ajfa-744	63	31	market	market	NOUN
ajfa-744	63	32	weights	weight	VERB
ajfa-744	63	33	on	on	ADP
ajfa-744	63	34	the	the	DET
ajfa-744	63	35	required	require	VERB
ajfa-744	63	36	disclosures	disclosure	NOUN
ajfa-744	63	37	are	be	AUX
ajfa-744	63	38	usually	usually	ADV
ajfa-744	63	39	higher	high	ADJ
ajfa-744	63	40	than	than	ADP
ajfa-744	63	41	those	those	PRON
ajfa-744	63	42	on	on	ADP
ajfa-744	63	43	recognized	recognize	VERB
ajfa-744	63	44	assets	asset	NOUN
ajfa-744	63	45	and	and	CCONJ
ajfa-744	63	46	liabilities	liability	NOUN
ajfa-744	63	47	;	;	PUNCT
ajfa-744	63	48	and	and	CCONJ
ajfa-744	63	49	thirdly	thirdly	ADV
ajfa-744	63	50	,	,	PUNCT
ajfa-744	63	51	in	in	ADP
ajfa-744	63	52	contrast	contrast	NOUN
ajfa-744	63	53	to	to	ADP
ajfa-744	63	54	the	the	DET
ajfa-744	63	55	findings	finding	NOUN
ajfa-744	63	56	in	in	ADP
ajfa-744	63	57	similar	similar	ADJ
ajfa-744	63	58	us	us	PROPN
ajfa-744	63	59	studies	study	NOUN
ajfa-744	63	60	,	,	PUNCT
ajfa-744	63	61	accrued	accrue	VERB
ajfa-744	63	62	benefits	benefit	NOUN
ajfa-744	63	63	do	do	AUX
ajfa-744	63	64	not	not	PART
ajfa-744	63	65	have	have	VERB
ajfa-744	63	66	higher	high	ADJ
ajfa-744	63	67	explanatory	explanatory	ADJ
ajfa-744	63	68	power	power	NOUN
ajfa-744	63	69	relative	relative	ADJ
ajfa-744	63	70	to	to	ADP
ajfa-744	63	71	vested	vested	ADJ
ajfa-744	63	72	benefits	benefit	NOUN
ajfa-744	63	73	.	.	PUNCT
ajfa-744	64	1	the	the	DET
ajfa-744	64	2	outcomes	outcome	NOUN
ajfa-744	64	3	from	from	ADP
ajfa-744	64	4	this	this	DET
ajfa-744	64	5	type	type	NOUN
ajfa-744	64	6	of	of	ADP
ajfa-744	64	7	disclosure	disclosure	NOUN
ajfa-744	64	8	investigation	investigation	NOUN
ajfa-744	64	9	are	be	AUX
ajfa-744	64	10	now	now	ADV
ajfa-744	64	11	less	less	ADV
ajfa-744	64	12	relevant	relevant	ADJ
ajfa-744	64	13	in	in	ADP
ajfa-744	64	14	the	the	DET
ajfa-744	64	15	current	current	ADJ
ajfa-744	64	16	climate	climate	NOUN
ajfa-744	64	17	of	of	ADP
ajfa-744	64	18	extreme	extreme	ADJ
ajfa-744	64	19	market	market	NOUN
ajfa-744	64	20	volatility	volatility	NOUN
ajfa-744	64	21	.	.	PUNCT
ajfa-744	65	1	the	the	DET
ajfa-744	65	2	concern	concern	NOUN
ajfa-744	65	3	by	by	ADP
ajfa-744	65	4	all	all	DET
ajfa-744	65	5	stakeholders	stakeholder	NOUN
ajfa-744	65	6	of	of	ADP
ajfa-744	65	7	adequate	adequate	ADJ
ajfa-744	65	8	risk	risk	NOUN
ajfa-744	65	9	disclosure	disclosure	NOUN
ajfa-744	65	10	is	be	AUX
ajfa-744	65	11	the	the	DET
ajfa-744	65	12	context	context	NOUN
ajfa-744	65	13	of	of	ADP
ajfa-744	65	14	this	this	DET
ajfa-744	65	15	study	study	NOUN
ajfa-744	65	16	.	.	PUNCT
ajfa-744	66	1	more	more	ADV
ajfa-744	66	2	relevant	relevant	ADJ
ajfa-744	66	3	to	to	ADP
ajfa-744	66	4	our	our	PRON
ajfa-744	66	5	current	current	ADJ
ajfa-744	66	6	circumstances	circumstance	NOUN
ajfa-744	66	7	is	be	AUX
ajfa-744	66	8	the	the	DET
ajfa-744	66	9	study	study	NOUN
ajfa-744	66	10	by	by	ADP
ajfa-744	66	11	gallery	gallery	NOUN
ajfa-744	66	12	and	and	CCONJ
ajfa-744	66	13	gallery	gallery	NOUN
ajfa-744	66	14	(	(	PUNCT
ajfa-744	66	15	2006	2006	NUM
ajfa-744	66	16	)	)	PUNCT
ajfa-744	66	17	.	.	PUNCT
ajfa-744	67	1	they	they	PRON
ajfa-744	67	2	have	have	AUX
ajfa-744	67	3	argued	argue	VERB
ajfa-744	67	4	that	that	SCONJ
ajfa-744	67	5	financial	financial	ADJ
ajfa-744	67	6	reporting	reporting	NOUN
ajfa-744	67	7	of	of	ADP
ajfa-744	67	8	superannuation	superannuation	NOUN
ajfa-744	67	9	funds	fund	NOUN
ajfa-744	67	10	is	be	AUX
ajfa-744	67	11	a	a	DET
ajfa-744	67	12	key	key	ADJ
ajfa-744	67	13	governance	governance	NOUN
ajfa-744	67	14	mechanism	mechanism	NOUN
ajfa-744	67	15	,	,	PUNCT
ajfa-744	67	16	for	for	SCONJ
ajfa-744	67	17	it	it	PRON
ajfa-744	67	18	is	be	AUX
ajfa-744	67	19	through	through	ADP
ajfa-744	67	20	these	these	DET
ajfa-744	67	21	reports	report	NOUN
ajfa-744	67	22	that	that	SCONJ
ajfa-744	67	23	stakeholders	stakeholder	NOUN
ajfa-744	67	24	are	be	AUX
ajfa-744	67	25	informed	inform	VERB
ajfa-744	67	26	of	of	ADP
ajfa-744	67	27	a	a	DET
ajfa-744	67	28	fund	fund	NOUN
ajfa-744	67	29	's	's	PART
ajfa-744	67	30	prior	prior	ADJ
ajfa-744	67	31	investment	investment	NOUN
ajfa-744	67	32	6	6	NUM
ajfa-744	67	33	accounting	accounting	NOUN
ajfa-744	67	34	standards	standard	NOUN
ajfa-744	67	35	board	board	NOUN
ajfa-744	67	36	(	(	PUNCT
ajfa-744	67	37	2009	2009	NUM
ajfa-744	67	38	)	)	PUNCT
ajfa-744	67	39	review	review	NOUN
ajfa-744	67	40	of	of	ADP
ajfa-744	67	41	narrative	narrative	NOUN
ajfa-744	67	42	reporting	reporting	NOUN
ajfa-744	67	43	by	by	ADP
ajfa-744	67	44	uk	uk	PROPN
ajfa-744	67	45	listed	list	VERB
ajfa-744	67	46	companies	company	NOUN
ajfa-744	67	47	in	in	ADP
ajfa-744	67	48	2008/2009	2008/2009	NUM
ajfa-744	67	49	,	,	PUNCT
ajfa-744	67	50	29	29	NUM
ajfa-744	67	51	october	october	PROPN
ajfa-744	67	52	,	,	PUNCT
ajfa-744	67	53	p.13	p.13	X
ajfa-744	67	54	.	.	NOUN
ajfa-744	67	55	7	7	NUM
ajfa-744	67	56	the	the	DET
ajfa-744	67	57	australian	australian	ADJ
ajfa-744	67	58	2008	2008	NUM
ajfa-744	67	59	financial	financial	ADJ
ajfa-744	67	60	year	year	NOUN
ajfa-744	67	61	commenced	commence	VERB
ajfa-744	67	62	1	1	NUM
ajfa-744	67	63	july	july	PROPN
ajfa-744	67	64	2007	2007	NUM
ajfa-744	67	65	and	and	CCONJ
ajfa-744	67	66	ended	end	VERB
ajfa-744	67	67	30	30	NUM
ajfa-744	67	68	june	june	PROPN
ajfa-744	67	69	2008	2008	NUM
ajfa-744	67	70	.	.	PUNCT
ajfa-744	68	1	8	8	NUM
ajfa-744	68	2	a	a	DET
ajfa-744	68	3	second	second	ADJ
ajfa-744	68	4	paper	paper	NOUN
ajfa-744	68	5	using	use	VERB
ajfa-744	68	6	2008	2008	NUM
ajfa-744	68	7	and	and	CCONJ
ajfa-744	68	8	2009	2009	NUM
ajfa-744	68	9	super	super	ADJ
ajfa-744	68	10	fund	fund	PROPN
ajfa-744	68	11	financial	financial	ADJ
ajfa-744	68	12	data	datum	NOUN
ajfa-744	68	13	will	will	AUX
ajfa-744	68	14	be	be	AUX
ajfa-744	68	15	completed	complete	VERB
ajfa-744	68	16	by	by	ADP
ajfa-744	68	17	the	the	DET
ajfa-744	68	18	authors	author	NOUN
ajfa-744	68	19	by	by	ADP
ajfa-744	68	20	the	the	DET
ajfa-744	68	21	end	end	NOUN
ajfa-744	68	22	of	of	ADP
ajfa-744	68	23	2011	2011	NUM
ajfa-744	68	24	,	,	PUNCT
ajfa-744	68	25	which	which	PRON
ajfa-744	68	26	is	be	AUX
ajfa-744	68	27	when	when	SCONJ
ajfa-744	68	28	the	the	DET
ajfa-744	68	29	standard	standard	NOUN
ajfa-744	68	30	will	will	AUX
ajfa-744	68	31	have	have	AUX
ajfa-744	68	32	been	be	AUX
ajfa-744	68	33	mandatory	mandatory	ADJ
ajfa-744	68	34	for	for	ADP
ajfa-744	68	35	two	two	NUM
ajfa-744	68	36	years	year	NOUN
ajfa-744	68	37	.	.	PUNCT
ajfa-744	69	1	asian	asian	ADJ
ajfa-744	69	2	journal	journal	PROPN
ajfa-744	69	3	of	of	ADP
ajfa-744	69	4	finance	finance	PROPN
ajfa-744	69	5	&	&	CCONJ
ajfa-744	69	6	accounting	accounting	PROPN
ajfa-744	69	7	issn	issn	PROPN
ajfa-744	69	8	1946	1946	NUM
ajfa-744	69	9	-	-	PUNCT
ajfa-744	69	10	052x	052x	NOUN
ajfa-744	69	11	2012	2012	NUM
ajfa-744	69	12	,	,	PUNCT
ajfa-744	69	13	vol	vol	NOUN
ajfa-744	69	14	.	.	PROPN
ajfa-744	69	15	4	4	NUM
ajfa-744	69	16	,	,	PUNCT
ajfa-744	69	17	no	no	INTJ
ajfa-744	69	18	.	.	NOUN
ajfa-744	69	19	1	1	NUM
ajfa-744	69	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	69	21	98	98	NUM
ajfa-744	69	22	performance	performance	NOUN
ajfa-744	69	23	,	,	PUNCT
ajfa-744	69	24	current	current	ADJ
ajfa-744	69	25	financial	financial	ADJ
ajfa-744	69	26	and	and	CCONJ
ajfa-744	69	27	investment	investment	NOUN
ajfa-744	69	28	activities	activity	NOUN
ajfa-744	69	29	,	,	PUNCT
ajfa-744	69	30	and	and	CCONJ
ajfa-744	69	31	financial	financial	ADJ
ajfa-744	69	32	position	position	NOUN
ajfa-744	69	33	at	at	ADP
ajfa-744	69	34	year	year	NOUN
ajfa-744	69	35	end	end	NOUN
ajfa-744	69	36	.	.	PUNCT
ajfa-744	70	1	the	the	DET
ajfa-744	70	2	authors	author	NOUN
ajfa-744	70	3	analysed	analyse	VERB
ajfa-744	70	4	the	the	DET
ajfa-744	70	5	generally	generally	ADV
ajfa-744	70	6	available	available	ADJ
ajfa-744	70	7	reports	report	NOUN
ajfa-744	70	8	of	of	ADP
ajfa-744	70	9	one	one	NUM
ajfa-744	70	10	large	large	ADJ
ajfa-744	70	11	industry	industry	NOUN
ajfa-744	70	12	superannuation	superannuation	NOUN
ajfa-744	70	13	fund	fund	NOUN
ajfa-744	70	14	and	and	CCONJ
ajfa-744	70	15	concluded	conclude	VERB
ajfa-744	70	16	that	that	SCONJ
ajfa-744	70	17	there	there	PRON
ajfa-744	70	18	were	be	VERB
ajfa-744	70	19	three	three	NUM
ajfa-744	70	20	major	major	ADJ
ajfa-744	70	21	accounting	accounting	NOUN
ajfa-744	70	22	barriers	barrier	NOUN
ajfa-744	70	23	to	to	ADP
ajfa-744	70	24	transparency	transparency	NOUN
ajfa-744	70	25	.	.	PUNCT
ajfa-744	71	1	the	the	DET
ajfa-744	71	2	specific	specific	ADJ
ajfa-744	71	3	disclosure	disclosure	NOUN
ajfa-744	71	4	failures	failure	NOUN
ajfa-744	71	5	were	be	AUX
ajfa-744	71	6	that	that	SCONJ
ajfa-744	71	7	the	the	DET
ajfa-744	71	8	audited	audit	VERB
ajfa-744	71	9	financial	financial	ADJ
ajfa-744	71	10	report	report	NOUN
ajfa-744	71	11	was	be	AUX
ajfa-744	71	12	too	too	ADV
ajfa-744	71	13	highly	highly	ADV
ajfa-744	71	14	aggregated	aggregate	VERB
ajfa-744	71	15	;	;	PUNCT
ajfa-744	71	16	the	the	DET
ajfa-744	71	17	annual	annual	ADJ
ajfa-744	71	18	report	report	NOUN
ajfa-744	71	19	(	(	PUNCT
ajfa-744	71	20	located	locate	VERB
ajfa-744	71	21	on	on	ADP
ajfa-744	71	22	the	the	DET
ajfa-744	71	23	fund	fund	NOUN
ajfa-744	71	24	's	's	PART
ajfa-744	71	25	website	website	NOUN
ajfa-744	71	26	)	)	PUNCT
ajfa-744	71	27	was	be	AUX
ajfa-744	71	28	selective	selective	ADJ
ajfa-744	71	29	and	and	CCONJ
ajfa-744	71	30	too	too	ADV
ajfa-744	71	31	simplistic	simplistic	ADJ
ajfa-744	71	32	;	;	PUNCT
ajfa-744	71	33	and	and	CCONJ
ajfa-744	71	34	it	it	PRON
ajfa-744	71	35	was	be	AUX
ajfa-744	71	36	difficult	difficult	ADJ
ajfa-744	71	37	to	to	PART
ajfa-744	71	38	reconcile	reconcile	VERB
ajfa-744	71	39	the	the	DET
ajfa-744	71	40	audited	audit	VERB
ajfa-744	71	41	financial	financial	ADJ
ajfa-744	71	42	report	report	NOUN
ajfa-744	71	43	to	to	ADP
ajfa-744	71	44	the	the	DET
ajfa-744	71	45	website	website	NOUN
ajfa-744	71	46	annual	annual	ADJ
ajfa-744	71	47	report	report	NOUN
ajfa-744	71	48	because	because	SCONJ
ajfa-744	71	49	the	the	DET
ajfa-744	71	50	former	former	ADJ
ajfa-744	71	51	focused	focus	VERB
ajfa-744	71	52	on	on	ADP
ajfa-744	71	53	asset	asset	NOUN
ajfa-744	71	54	classes	class	NOUN
ajfa-744	71	55	and	and	CCONJ
ajfa-744	71	56	the	the	DET
ajfa-744	71	57	latter	latter	ADJ
ajfa-744	71	58	focused	focus	VERB
ajfa-744	71	59	on	on	ADP
ajfa-744	71	60	investment	investment	NOUN
ajfa-744	71	61	pools	pool	NOUN
ajfa-744	71	62	.	.	PUNCT
ajfa-744	72	1	it	it	PRON
ajfa-744	72	2	should	should	AUX
ajfa-744	72	3	be	be	AUX
ajfa-744	72	4	noted	note	VERB
ajfa-744	72	5	that	that	SCONJ
ajfa-744	72	6	the	the	DET
ajfa-744	72	7	gallery	gallery	NOUN
ajfa-744	72	8	’s	’s	PART
ajfa-744	72	9	study	study	NOUN
ajfa-744	72	10	considered	consider	VERB
ajfa-744	72	11	the	the	DET
ajfa-744	72	12	selected	select	VERB
ajfa-744	72	13	fund	fund	NOUN
ajfa-744	72	14	's	's	PART
ajfa-744	72	15	2004	2004	NUM
ajfa-744	72	16	accounts	account	NOUN
ajfa-744	72	17	,	,	PUNCT
ajfa-744	72	18	which	which	PRON
ajfa-744	72	19	was	be	AUX
ajfa-744	72	20	before	before	ADP
ajfa-744	72	21	the	the	DET
ajfa-744	72	22	issue	issue	NOUN
ajfa-744	72	23	of	of	ADP
ajfa-744	72	24	the	the	DET
ajfa-744	72	25	new	new	ADJ
ajfa-744	72	26	standard	standard	NOUN
ajfa-744	72	27	,	,	PUNCT
ajfa-744	72	28	aasb	aasb	VERB
ajfa-744	72	29	7	7	NUM
ajfa-744	72	30	financial	financial	ADJ
ajfa-744	72	31	instruments	instrument	NOUN
ajfa-744	72	32	:	:	PUNCT
ajfa-744	72	33	disclosures	disclosure	NOUN
ajfa-744	72	34	.	.	PUNCT
ajfa-744	73	1	our	our	PRON
ajfa-744	73	2	paper	paper	NOUN
ajfa-744	73	3	continues	continue	VERB
ajfa-744	73	4	to	to	PART
ajfa-744	73	5	investigate	investigate	VERB
ajfa-744	73	6	the	the	DET
ajfa-744	73	7	extent	extent	NOUN
ajfa-744	73	8	of	of	ADP
ajfa-744	73	9	financial	financial	ADJ
ajfa-744	73	10	disclosure	disclosure	NOUN
ajfa-744	73	11	but	but	CCONJ
ajfa-744	73	12	to	to	ADP
ajfa-744	73	13	a	a	DET
ajfa-744	73	14	wider	wide	ADJ
ajfa-744	73	15	sample	sample	NOUN
ajfa-744	73	16	of	of	ADP
ajfa-744	73	17	26	26	NUM
ajfa-744	73	18	industry	industry	NOUN
ajfa-744	73	19	super	super	ADJ
ajfa-744	73	20	funds	fund	NOUN
ajfa-744	73	21	.	.	PUNCT
ajfa-744	74	1	clare	clare	NOUN
ajfa-744	74	2	(	(	PUNCT
ajfa-744	74	3	2007	2007	NUM
ajfa-744	74	4	)	)	PUNCT
ajfa-744	74	5	provided	provide	VERB
ajfa-744	74	6	a	a	DET
ajfa-744	74	7	summarised	summarise	VERB
ajfa-744	74	8	history	history	NOUN
ajfa-744	74	9	of	of	ADP
ajfa-744	74	10	recent	recent	ADJ
ajfa-744	74	11	regulatory	regulatory	ADJ
ajfa-744	74	12	changes	change	NOUN
ajfa-744	74	13	to	to	ADP
ajfa-744	74	14	the	the	DET
ajfa-744	74	15	superannuation	superannuation	NOUN
ajfa-744	74	16	industry	industry	NOUN
ajfa-744	74	17	starting	start	VERB
ajfa-744	74	18	with	with	ADP
ajfa-744	74	19	the	the	DET
ajfa-744	74	20	wallis	wallis	PROPN
ajfa-744	74	21	committee	committee	PROPN
ajfa-744	74	22	report	report	PROPN
ajfa-744	74	23	,	,	PUNCT
ajfa-744	74	24	the	the	DET
ajfa-744	74	25	financial	financial	ADJ
ajfa-744	74	26	system	system	NOUN
ajfa-744	74	27	inquiry	inquiry	NOUN
ajfa-744	74	28	final	final	ADJ
ajfa-744	74	29	report	report	NOUN
ajfa-744	74	30	1997	1997	NUM
ajfa-744	74	31	.	.	PUNCT
ajfa-744	75	1	clare	clare	PROPN
ajfa-744	75	2	stated	state	VERB
ajfa-744	75	3	the	the	DET
ajfa-744	75	4	wallis	wallis	PROPN
ajfa-744	75	5	report	report	PROPN
ajfa-744	75	6	was	be	AUX
ajfa-744	75	7	framed	frame	VERB
ajfa-744	75	8	around	around	ADP
ajfa-744	75	9	a	a	DET
ajfa-744	75	10	strategic	strategic	ADJ
ajfa-744	75	11	vision	vision	NOUN
ajfa-744	75	12	for	for	ADP
ajfa-744	75	13	a	a	DET
ajfa-744	75	14	proposed	propose	VERB
ajfa-744	75	15	regulatory	regulatory	ADJ
ajfa-744	75	16	regime	regime	NOUN
ajfa-744	75	17	,	,	PUNCT
ajfa-744	75	18	which	which	PRON
ajfa-744	75	19	centred	centre	VERB
ajfa-744	75	20	on	on	ADP
ajfa-744	75	21	disclosure	disclosure	NOUN
ajfa-744	75	22	of	of	ADP
ajfa-744	75	23	information	information	NOUN
ajfa-744	75	24	rather	rather	ADV
ajfa-744	75	25	than	than	ADP
ajfa-744	75	26	prescriptive	prescriptive	ADJ
ajfa-744	75	27	regulator	regulator	NOUN
ajfa-744	75	28	intervention	intervention	NOUN
ajfa-744	75	29	.	.	PUNCT
ajfa-744	76	1	at	at	ADP
ajfa-744	76	2	the	the	DET
ajfa-744	76	3	time	time	NOUN
ajfa-744	76	4	heavy	heavy	ADV
ajfa-744	76	5	-	-	PUNCT
ajfa-744	76	6	handed	handed	ADJ
ajfa-744	76	7	intervention	intervention	NOUN
ajfa-744	76	8	was	be	AUX
ajfa-744	76	9	not	not	PART
ajfa-744	76	10	popular	popular	ADJ
ajfa-744	76	11	with	with	ADP
ajfa-744	76	12	some	some	DET
ajfa-744	76	13	inquiry	inquiry	NOUN
ajfa-744	76	14	members	member	NOUN
ajfa-744	76	15	.	.	PUNCT
ajfa-744	77	1	(	(	PUNCT
ajfa-744	77	2	contrast	contrast	VERB
ajfa-744	77	3	the	the	DET
ajfa-744	77	4	thinking	thinking	NOUN
ajfa-744	77	5	in	in	ADP
ajfa-744	77	6	2001	2001	NUM
ajfa-744	77	7	with	with	ADP
ajfa-744	77	8	the	the	DET
ajfa-744	77	9	taxpayer	taxpayer	NOUN
ajfa-744	77	10	bail	bail	NOUN
ajfa-744	77	11	-	-	PUNCT
ajfa-744	77	12	out	out	NOUN
ajfa-744	77	13	of	of	ADP
ajfa-744	77	14	banks	bank	NOUN
ajfa-744	77	15	in	in	ADP
ajfa-744	77	16	the	the	DET
ajfa-744	77	17	united	united	PROPN
ajfa-744	77	18	states	states	PROPN
ajfa-744	77	19	and	and	CCONJ
ajfa-744	77	20	europe	europe	PROPN
ajfa-744	77	21	in	in	ADP
ajfa-744	77	22	2008	2008	NUM
ajfa-744	77	23	.	.	PUNCT
ajfa-744	77	24	)	)	PUNCT
ajfa-744	77	25	of	of	ADP
ajfa-744	77	26	interest	interest	NOUN
ajfa-744	77	27	to	to	ADP
ajfa-744	77	28	our	our	PRON
ajfa-744	77	29	research	research	NOUN
ajfa-744	77	30	is	be	AUX
ajfa-744	77	31	where	where	SCONJ
ajfa-744	77	32	clare	clare	NOUN
ajfa-744	77	33	cites	cite	VERB
ajfa-744	77	34	the	the	DET
ajfa-744	77	35	roberto	roberto	PROPN
ajfa-744	77	36	rocha	rocha	PROPN
ajfa-744	77	37	et	et	PROPN
ajfa-744	77	38	.	.	PUNCT
ajfa-744	78	1	al	al	PROPN
ajfa-744	78	2	(	(	PUNCT
ajfa-744	78	3	2007	2007	NUM
ajfa-744	78	4	)	)	PUNCT
ajfa-744	78	5	study	study	NOUN
ajfa-744	78	6	lists	list	NOUN
ajfa-744	78	7	and	and	CCONJ
ajfa-744	78	8	describes	describe	VERB
ajfa-744	78	9	superannuation	superannuation	NOUN
ajfa-744	78	10	risks	risk	NOUN
ajfa-744	78	11	including	include	VERB
ajfa-744	78	12	agency	agency	NOUN
ajfa-744	78	13	risk	risk	NOUN
ajfa-744	78	14	(	(	PUNCT
ajfa-744	78	15	where	where	SCONJ
ajfa-744	78	16	the	the	DET
ajfa-744	78	17	interests	interest	NOUN
ajfa-744	78	18	of	of	ADP
ajfa-744	78	19	administrators	administrator	NOUN
ajfa-744	78	20	of	of	ADP
ajfa-744	78	21	a	a	DET
ajfa-744	78	22	fund	fund	NOUN
ajfa-744	78	23	diverge	diverge	NOUN
ajfa-744	78	24	from	from	ADP
ajfa-744	78	25	the	the	DET
ajfa-744	78	26	interests	interest	NOUN
ajfa-744	78	27	of	of	ADP
ajfa-744	78	28	fund	fund	NOUN
ajfa-744	78	29	members	member	NOUN
ajfa-744	78	30	)	)	PUNCT
ajfa-744	78	31	;	;	PUNCT
ajfa-744	78	32	systemic	systemic	ADJ
ajfa-744	78	33	risk	risk	NOUN
ajfa-744	78	34	(	(	PUNCT
ajfa-744	78	35	a	a	DET
ajfa-744	78	36	scenario	scenario	NOUN
ajfa-744	78	37	of	of	ADP
ajfa-744	78	38	financial	financial	ADJ
ajfa-744	78	39	institution	institution	NOUN
ajfa-744	78	40	failure	failure	NOUN
ajfa-744	78	41	that	that	PRON
ajfa-744	78	42	threatens	threaten	VERB
ajfa-744	78	43	consumer	consumer	NOUN
ajfa-744	78	44	confidence	confidence	NOUN
ajfa-744	78	45	)	)	PUNCT
ajfa-744	78	46	and	and	CCONJ
ajfa-744	78	47	investment	investment	NOUN
ajfa-744	78	48	risk.9	risk.9	PROPN
ajfa-744	78	49	the	the	DET
ajfa-744	78	50	australian	australian	ADJ
ajfa-744	78	51	government	government	NOUN
ajfa-744	78	52	(	(	PUNCT
ajfa-744	78	53	via	via	ADP
ajfa-744	78	54	the	the	DET
ajfa-744	78	55	accounting	accounting	NOUN
ajfa-744	78	56	standards	standard	NOUN
ajfa-744	78	57	board	board	NOUN
ajfa-744	78	58	)	)	PUNCT
ajfa-744	78	59	is	be	AUX
ajfa-744	78	60	attempting	attempt	VERB
ajfa-744	78	61	to	to	PART
ajfa-744	78	62	address	address	VERB
ajfa-744	78	63	investment	investment	NOUN
ajfa-744	78	64	risk	risk	NOUN
ajfa-744	78	65	through	through	ADP
ajfa-744	78	66	the	the	DET
ajfa-744	78	67	issuing	issuing	NOUN
ajfa-744	78	68	of	of	ADP
ajfa-744	78	69	the	the	DET
ajfa-744	78	70	new	new	ADJ
ajfa-744	78	71	accounting	accounting	NOUN
ajfa-744	78	72	standard	standard	PROPN
ajfa-744	78	73	aasb	aasb	NOUN
ajfa-744	78	74	7	7	NUM
ajfa-744	78	75	.	.	PUNCT
ajfa-744	79	1	whilst	whilst	SCONJ
ajfa-744	79	2	clare	clare	NOUN
ajfa-744	79	3	lists	list	NOUN
ajfa-744	79	4	and	and	CCONJ
ajfa-744	79	5	describes	describe	VERB
ajfa-744	79	6	a	a	DET
ajfa-744	79	7	range	range	NOUN
ajfa-744	79	8	of	of	ADP
ajfa-744	79	9	risks	risk	NOUN
ajfa-744	79	10	identified	identify	VERB
ajfa-744	79	11	by	by	ADP
ajfa-744	79	12	other	other	ADJ
ajfa-744	79	13	researchers	researcher	NOUN
ajfa-744	79	14	and	and	CCONJ
ajfa-744	79	15	points	point	VERB
ajfa-744	79	16	out	out	ADP
ajfa-744	79	17	how	how	SCONJ
ajfa-744	79	18	australian	australian	ADJ
ajfa-744	79	19	authorities	authority	NOUN
ajfa-744	79	20	have	have	AUX
ajfa-744	79	21	been	be	AUX
ajfa-744	79	22	forced	force	VERB
ajfa-744	79	23	to	to	PART
ajfa-744	79	24	respond	respond	VERB
ajfa-744	79	25	in	in	ADP
ajfa-744	79	26	the	the	DET
ajfa-744	79	27	aftermath	aftermath	NOUN
ajfa-744	79	28	of	of	ADP
ajfa-744	79	29	corporate	corporate	ADJ
ajfa-744	79	30	collapses	collapse	NOUN
ajfa-744	79	31	such	such	ADJ
ajfa-744	79	32	as	as	ADP
ajfa-744	79	33	hih	hih	PROPN
ajfa-744	79	34	insurance	insurance	NOUN
ajfa-744	79	35	and	and	CCONJ
ajfa-744	79	36	one	one	NUM
ajfa-744	79	37	tel	tel	NOUN
ajfa-744	79	38	,	,	PUNCT
ajfa-744	79	39	he	he	PRON
ajfa-744	79	40	does	do	AUX
ajfa-744	79	41	not	not	PART
ajfa-744	79	42	address	address	VERB
ajfa-744	79	43	the	the	DET
ajfa-744	79	44	effectiveness	effectiveness	NOUN
ajfa-744	79	45	of	of	ADP
ajfa-744	79	46	risk	risk	NOUN
ajfa-744	79	47	mitigation	mitigation	NOUN
ajfa-744	79	48	measures	measure	NOUN
ajfa-744	79	49	.	.	PUNCT
ajfa-744	80	1	as	as	ADP
ajfa-744	80	2	a	a	DET
ajfa-744	80	3	first	first	ADJ
ajfa-744	80	4	step	step	NOUN
ajfa-744	80	5	in	in	ADP
ajfa-744	80	6	measuring	measure	VERB
ajfa-744	80	7	the	the	DET
ajfa-744	80	8	effectiveness	effectiveness	NOUN
ajfa-744	80	9	of	of	ADP
ajfa-744	80	10	aasb	aasb	NOUN
ajfa-744	80	11	7	7	NUM
ajfa-744	80	12	disclosure	disclosure	NOUN
ajfa-744	80	13	requirements	requirement	NOUN
ajfa-744	80	14	,	,	PUNCT
ajfa-744	80	15	our	our	PRON
ajfa-744	80	16	study	study	NOUN
ajfa-744	80	17	seeks	seek	VERB
ajfa-744	80	18	to	to	PART
ajfa-744	80	19	analyse	analyse	VERB
ajfa-744	80	20	risk	risk	NOUN
ajfa-744	80	21	disclosures	disclosure	NOUN
ajfa-744	80	22	in	in	ADP
ajfa-744	80	23	the	the	DET
ajfa-744	80	24	2007	2007	NUM
ajfa-744	80	25	statutory	statutory	ADJ
ajfa-744	80	26	financial	financial	ADJ
ajfa-744	80	27	statements	statement	NOUN
ajfa-744	80	28	of	of	ADP
ajfa-744	80	29	the	the	DET
ajfa-744	80	30	sample	sample	NOUN
ajfa-744	80	31	superannuation	superannuation	NOUN
ajfa-744	80	32	funds	fund	NOUN
ajfa-744	80	33	,	,	PUNCT
ajfa-744	80	34	the	the	DET
ajfa-744	80	35	year	year	NOUN
ajfa-744	80	36	prior	prior	ADV
ajfa-744	80	37	to	to	ADP
ajfa-744	80	38	the	the	DET
ajfa-744	80	39	standard	standard	NOUN
ajfa-744	80	40	being	be	AUX
ajfa-744	80	41	mandatory	mandatory	ADJ
ajfa-744	80	42	.	.	PUNCT
ajfa-744	81	1	as	as	ADV
ajfa-744	81	2	far	far	ADV
ajfa-744	81	3	as	as	SCONJ
ajfa-744	81	4	the	the	DET
ajfa-744	81	5	authors	author	NOUN
ajfa-744	81	6	are	be	AUX
ajfa-744	81	7	aware	aware	ADJ
ajfa-744	81	8	,	,	PUNCT
ajfa-744	81	9	no	no	DET
ajfa-744	81	10	other	other	ADJ
ajfa-744	81	11	study	study	NOUN
ajfa-744	81	12	has	have	AUX
ajfa-744	81	13	been	be	AUX
ajfa-744	81	14	conducted	conduct	VERB
ajfa-744	81	15	to	to	PART
ajfa-744	81	16	examine	examine	VERB
ajfa-744	81	17	the	the	DET
ajfa-744	81	18	disclosure	disclosure	NOUN
ajfa-744	81	19	of	of	ADP
ajfa-744	81	20	risk	risk	NOUN
ajfa-744	81	21	on	on	ADP
ajfa-744	81	22	industry	industry	NOUN
ajfa-744	81	23	superannuation	superannuation	NOUN
ajfa-744	81	24	in	in	ADP
ajfa-744	81	25	australia	australia	PROPN
ajfa-744	81	26	.	.	PUNCT
ajfa-744	82	1	the	the	DET
ajfa-744	82	2	next	next	ADJ
ajfa-744	82	3	section	section	NOUN
ajfa-744	82	4	will	will	AUX
ajfa-744	82	5	address	address	VERB
ajfa-744	82	6	the	the	DET
ajfa-744	82	7	methodology	methodology	NOUN
ajfa-744	82	8	for	for	ADP
ajfa-744	82	9	our	our	PRON
ajfa-744	82	10	research	research	NOUN
ajfa-744	82	11	.	.	PUNCT
ajfa-744	83	1	9	9	NUM
ajfa-744	83	2	see	see	VERB
ajfa-744	83	3	the	the	DET
ajfa-744	83	4	ross	ross	PROPN
ajfa-744	83	5	clare	clare	PROPN
ajfa-744	83	6	(	(	PUNCT
ajfa-744	83	7	2007	2007	NUM
ajfa-744	83	8	)	)	PUNCT
ajfa-744	83	9	citation	citation	NOUN
ajfa-744	83	10	of	of	ADP
ajfa-744	83	11	roberto	roberto	PROPN
ajfa-744	83	12	rocha	rocha	PROPN
ajfa-744	83	13	,	,	PUNCT
ajfa-744	83	14	richard	richard	PROPN
ajfa-744	83	15	hinz	hinz	PROPN
ajfa-744	83	16	joaquin	joaquin	PROPN
ajfa-744	83	17	gutierrez	gutierrez	PROPN
ajfa-744	83	18	,	,	PUNCT
ajfa-744	83	19	‘	'	PUNCT
ajfa-744	83	20	improving	improve	VERB
ajfa-744	83	21	the	the	DET
ajfa-744	83	22	regulation	regulation	NOUN
ajfa-744	83	23	and	and	CCONJ
ajfa-744	83	24	supervision	supervision	NOUN
ajfa-744	83	25	of	of	ADP
ajfa-744	83	26	pension	pension	NOUN
ajfa-744	83	27	funds	fund	NOUN
ajfa-744	83	28	:	:	PUNCT
ajfa-744	83	29	are	be	AUX
ajfa-744	83	30	there	there	PRON
ajfa-744	83	31	lessons	lesson	NOUN
ajfa-744	83	32	from	from	ADP
ajfa-744	83	33	the	the	DET
ajfa-744	83	34	banking	banking	NOUN
ajfa-744	83	35	sector	sector	NOUN
ajfa-744	83	36	?	?	PUNCT
ajfa-744	83	37	”	"	PUNCT
ajfa-744	84	1	the	the	DET
ajfa-744	84	2	world	world	PROPN
ajfa-744	84	3	bank	bank	PROPN
ajfa-744	84	4	,	,	PUNCT
ajfa-744	84	5	washington	washington	PROPN
ajfa-744	84	6	d.c	d.c	PROPN
ajfa-744	84	7	,	,	PUNCT
ajfa-744	84	8	1999	1999	NUM
ajfa-744	84	9	,	,	PUNCT
ajfa-744	84	10	p.6	p.6	NOUN
ajfa-744	84	11	.	.	PUNCT
ajfa-744	84	12	asian	asian	ADJ
ajfa-744	84	13	journal	journal	PROPN
ajfa-744	84	14	of	of	ADP
ajfa-744	84	15	finance	finance	PROPN
ajfa-744	84	16	&	&	CCONJ
ajfa-744	84	17	accounting	accounting	PROPN
ajfa-744	84	18	issn	issn	PROPN
ajfa-744	84	19	1946	1946	NUM
ajfa-744	84	20	-	-	PUNCT
ajfa-744	84	21	052x	052x	NOUN
ajfa-744	84	22	2012	2012	NUM
ajfa-744	84	23	,	,	PUNCT
ajfa-744	84	24	vol	vol	NOUN
ajfa-744	84	25	.	.	PROPN
ajfa-744	84	26	4	4	NUM
ajfa-744	84	27	,	,	PUNCT
ajfa-744	84	28	no	no	INTJ
ajfa-744	84	29	.	.	NOUN
ajfa-744	84	30	1	1	NUM
ajfa-744	84	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	84	32	99	99	NUM
ajfa-744	84	33	4	4	NUM
ajfa-744	84	34	.	.	PUNCT
ajfa-744	84	35	methodology	methodology	NOUN
ajfa-744	84	36	for	for	ADP
ajfa-744	84	37	the	the	DET
ajfa-744	84	38	study	study	NOUN
ajfa-744	84	39	the	the	DET
ajfa-744	84	40	sample	sample	NOUN
ajfa-744	84	41	for	for	ADP
ajfa-744	84	42	our	our	PRON
ajfa-744	84	43	study	study	NOUN
ajfa-744	84	44	was	be	AUX
ajfa-744	84	45	randomly	randomly	ADV
ajfa-744	84	46	selected	select	VERB
ajfa-744	84	47	by	by	ADP
ajfa-744	84	48	using	use	VERB
ajfa-744	84	49	excel	excel	NOUN
ajfa-744	84	50	’s	’s	PART
ajfa-744	84	51	‘	'	PUNCT
ajfa-744	84	52	random	random	ADJ
ajfa-744	84	53	sampler	sampler	NOUN
ajfa-744	84	54	’	'	PUNCT
ajfa-744	84	55	on	on	ADP
ajfa-744	84	56	the	the	DET
ajfa-744	84	57	list	list	NOUN
ajfa-744	84	58	of	of	ADP
ajfa-744	84	59	industry	industry	NOUN
ajfa-744	84	60	superannuation	superannuation	NOUN
ajfa-744	84	61	funds	fund	NOUN
ajfa-744	84	62	published	publish	VERB
ajfa-744	84	63	by	by	ADP
ajfa-744	84	64	australian	australian	ADJ
ajfa-744	84	65	prudential	prudential	ADJ
ajfa-744	84	66	regulation	regulation	NOUN
ajfa-744	84	67	authority	authority	NOUN
ajfa-744	84	68	(	(	PUNCT
ajfa-744	84	69	apra).10	apra).10	SCONJ
ajfa-744	84	70	in	in	ADP
ajfa-744	84	71	2007	2007	NUM
ajfa-744	84	72	,	,	PUNCT
ajfa-744	84	73	there	there	PRON
ajfa-744	84	74	were	be	VERB
ajfa-744	84	75	74	74	NUM
ajfa-744	84	76	industry	industry	NOUN
ajfa-744	84	77	superannuation	superannuation	NOUN
ajfa-744	84	78	funds	fund	NOUN
ajfa-744	84	79	.	.	PUNCT
ajfa-744	85	1	however	however	ADV
ajfa-744	85	2	,	,	PUNCT
ajfa-744	85	3	the	the	DET
ajfa-744	85	4	detailed	detailed	ADJ
ajfa-744	85	5	data	datum	NOUN
ajfa-744	85	6	published	publish	VERB
ajfa-744	85	7	showed	show	VERB
ajfa-744	85	8	only	only	ADV
ajfa-744	85	9	the	the	DET
ajfa-744	85	10	largest	large	ADJ
ajfa-744	85	11	58	58	NUM
ajfa-744	85	12	industry	industry	NOUN
ajfa-744	85	13	super	super	ADJ
ajfa-744	85	14	funds	fund	NOUN
ajfa-744	85	15	(	(	PUNCT
ajfa-744	85	16	apra	apra	ADJ
ajfa-744	85	17	,	,	PUNCT
ajfa-744	85	18	2008	2008	NUM
ajfa-744	85	19	)	)	PUNCT
ajfa-744	85	20	.	.	PUNCT
ajfa-744	86	1	our	our	PRON
ajfa-744	86	2	sample	sample	NOUN
ajfa-744	86	3	was	be	AUX
ajfa-744	86	4	44	44	NUM
ajfa-744	86	5	industry	industry	NOUN
ajfa-744	86	6	super	super	ADJ
ajfa-744	86	7	funds	fund	NOUN
ajfa-744	86	8	(	(	PUNCT
ajfa-744	86	9	market	market	NOUN
ajfa-744	86	10	-	-	PUNCT
ajfa-744	86	11	linked	link	VERB
ajfa-744	86	12	)	)	PUNCT
ajfa-744	86	13	of	of	ADP
ajfa-744	86	14	which	which	PRON
ajfa-744	86	15	26	26	NUM
ajfa-744	86	16	industry	industry	NOUN
ajfa-744	86	17	super	super	ADJ
ajfa-744	86	18	funds	fund	NOUN
ajfa-744	86	19	responded	respond	VERB
ajfa-744	86	20	(	(	PUNCT
ajfa-744	86	21	59	59	NUM
ajfa-744	86	22	%	%	NOUN
ajfa-744	86	23	response	response	NOUN
ajfa-744	86	24	rate	rate	NOUN
ajfa-744	86	25	)	)	PUNCT
ajfa-744	86	26	.	.	PUNCT
ajfa-744	87	1	see	see	VERB
ajfa-744	87	2	table	table	NOUN
ajfa-744	87	3	1	1	NUM
ajfa-744	87	4	‘	'	PUNCT
ajfa-744	87	5	sample	sample	NOUN
ajfa-744	87	6	frame	frame	NOUN
ajfa-744	87	7	’	'	PUNCT
ajfa-744	87	8	.	.	PUNCT
ajfa-744	88	1	table	table	NOUN
ajfa-744	88	2	1	1	NUM
ajfa-744	88	3	.	.	PUNCT
ajfa-744	89	1	sample	sample	NOUN
ajfa-744	89	2	frame	frame	NOUN
ajfa-744	89	3	sample	sample	NOUN
ajfa-744	89	4	frame	frame	NOUN
ajfa-744	89	5	sample	sample	NOUN
ajfa-744	89	6	unit	unit	NOUN
ajfa-744	89	7	industry	industry	NOUN
ajfa-744	89	8	superannuation	superannuation	NOUN
ajfa-744	89	9	funds	fund	NOUN
ajfa-744	89	10	(	(	PUNCT
ajfa-744	89	11	78	78	NUM
ajfa-744	89	12	as	as	ADP
ajfa-744	89	13	per	per	ADP
ajfa-744	89	14	apra	apra	ADJ
ajfa-744	89	15	)	)	PUNCT
ajfa-744	89	16	respondent	respondent	NOUN
ajfa-744	89	17	chief	chief	ADJ
ajfa-744	89	18	financial	financial	ADJ
ajfa-744	89	19	officer	officer	NOUN
ajfa-744	89	20	(	(	PUNCT
ajfa-744	89	21	cfo	cfo	PROPN
ajfa-744	89	22	)	)	PUNCT
ajfa-744	89	23	method	method	NOUN
ajfa-744	89	24	of	of	ADP
ajfa-744	89	25	contact	contact	NOUN
ajfa-744	89	26	mail	mail	NOUN
ajfa-744	89	27	(	(	PUNCT
ajfa-744	89	28	or	or	CCONJ
ajfa-744	89	29	telephone	telephone	NOUN
ajfa-744	89	30	)	)	PUNCT
ajfa-744	89	31	sample	sample	NOUN
ajfa-744	89	32	size	size	NOUN
ajfa-744	89	33	44	44	NUM
ajfa-744	89	34	funds	fund	NOUN
ajfa-744	89	35	response	response	NOUN
ajfa-744	89	36	rate	rate	NOUN
ajfa-744	89	37	26	26	NUM
ajfa-744	89	38	funds	fund	NOUN
ajfa-744	89	39	responded	respond	VERB
ajfa-744	89	40	(	(	PUNCT
ajfa-744	89	41	response	response	NOUN
ajfa-744	89	42	rate	rate	NOUN
ajfa-744	89	43	is	be	AUX
ajfa-744	89	44	59	59	NUM
ajfa-744	89	45	%	%	NOUN
ajfa-744	89	46	)	)	PUNCT
ajfa-744	89	47	non	non	ADJ
ajfa-744	89	48	-	-	ADJ
ajfa-744	89	49	response	response	ADJ
ajfa-744	89	50	bias	bias	NOUN
ajfa-744	89	51	no	no	DET
ajfa-744	89	52	response	response	NOUN
ajfa-744	89	53	bias	bias	NOUN
ajfa-744	89	54	was	be	AUX
ajfa-744	89	55	detected	detect	VERB
ajfa-744	89	56	as	as	ADP
ajfa-744	89	57	no	no	DET
ajfa-744	89	58	significant	significant	ADJ
ajfa-744	89	59	differences	difference	NOUN
ajfa-744	89	60	were	be	AUX
ajfa-744	89	61	found	find	VERB
ajfa-744	89	62	the	the	DET
ajfa-744	89	63	chosen	choose	VERB
ajfa-744	89	64	industry	industry	NOUN
ajfa-744	89	65	super	super	ADJ
ajfa-744	89	66	funds	fund	NOUN
ajfa-744	89	67	were	be	AUX
ajfa-744	89	68	contacted	contact	VERB
ajfa-744	89	69	by	by	ADP
ajfa-744	89	70	telephone	telephone	NOUN
ajfa-744	89	71	to	to	PART
ajfa-744	89	72	obtain	obtain	VERB
ajfa-744	89	73	the	the	DET
ajfa-744	89	74	names	name	NOUN
ajfa-744	89	75	of	of	ADP
ajfa-744	89	76	the	the	DET
ajfa-744	89	77	functional	functional	ADJ
ajfa-744	89	78	managers	manager	NOUN
ajfa-744	89	79	in	in	ADP
ajfa-744	89	80	those	those	DET
ajfa-744	89	81	organisations	organisation	NOUN
ajfa-744	89	82	.	.	PUNCT
ajfa-744	90	1	subsequently	subsequently	ADV
ajfa-744	90	2	,	,	PUNCT
ajfa-744	90	3	e	e	NOUN
ajfa-744	90	4	-	-	NOUN
ajfa-744	90	5	mail	mail	NOUN
ajfa-744	90	6	messages	message	NOUN
ajfa-744	90	7	were	be	AUX
ajfa-744	90	8	sent	send	VERB
ajfa-744	90	9	to	to	ADP
ajfa-744	90	10	them	they	PRON
ajfa-744	90	11	requesting	request	VERB
ajfa-744	90	12	full	full	ADJ
ajfa-744	90	13	copies	copy	NOUN
ajfa-744	90	14	of	of	ADP
ajfa-744	90	15	statutory	statutory	ADJ
ajfa-744	90	16	financial	financial	ADJ
ajfa-744	90	17	statements	statement	NOUN
ajfa-744	90	18	for	for	ADP
ajfa-744	90	19	the	the	DET
ajfa-744	90	20	year	year	NOUN
ajfa-744	90	21	ended	end	VERB
ajfa-744	90	22	30	30	NUM
ajfa-744	90	23	june	june	PROPN
ajfa-744	90	24	2007	2007	NUM
ajfa-744	90	25	.	.	PUNCT
ajfa-744	91	1	this	this	DET
ajfa-744	91	2	type	type	NOUN
ajfa-744	91	3	of	of	ADP
ajfa-744	91	4	data	datum	NOUN
ajfa-744	91	5	collection	collection	NOUN
ajfa-744	91	6	has	have	AUX
ajfa-744	91	7	been	be	AUX
ajfa-744	91	8	criticised	criticise	VERB
ajfa-744	91	9	mainly	mainly	ADV
ajfa-744	91	10	for	for	ADP
ajfa-744	91	11	its	its	PRON
ajfa-744	91	12	failure	failure	NOUN
ajfa-744	91	13	to	to	PART
ajfa-744	91	14	capture	capture	VERB
ajfa-744	91	15	a	a	DET
ajfa-744	91	16	holistic	holistic	ADJ
ajfa-744	91	17	analysis	analysis	NOUN
ajfa-744	91	18	of	of	ADP
ajfa-744	91	19	the	the	DET
ajfa-744	91	20	research	research	NOUN
ajfa-744	91	21	phenomena	phenomenon	NOUN
ajfa-744	91	22	and	and	CCONJ
ajfa-744	91	23	thus	thus	ADV
ajfa-744	91	24	seen	see	VERB
ajfa-744	91	25	as	as	ADP
ajfa-744	91	26	less	less	ADV
ajfa-744	91	27	effective	effective	ADJ
ajfa-744	91	28	for	for	ADP
ajfa-744	91	29	collecting	collect	VERB
ajfa-744	91	30	opinions	opinion	NOUN
ajfa-744	91	31	(	(	PUNCT
ajfa-744	91	32	yin	yin	PROPN
ajfa-744	91	33	,	,	PUNCT
ajfa-744	91	34	2003	2003	NUM
ajfa-744	91	35	)	)	PUNCT
ajfa-744	91	36	.	.	PUNCT
ajfa-744	92	1	however	however	ADV
ajfa-744	92	2	,	,	PUNCT
ajfa-744	92	3	this	this	DET
ajfa-744	92	4	aspect	aspect	NOUN
ajfa-744	92	5	is	be	AUX
ajfa-744	92	6	not	not	PART
ajfa-744	92	7	central	central	ADJ
ajfa-744	92	8	to	to	ADP
ajfa-744	92	9	the	the	DET
ajfa-744	92	10	objectives	objective	NOUN
ajfa-744	92	11	of	of	ADP
ajfa-744	92	12	this	this	DET
ajfa-744	92	13	study	study	NOUN
ajfa-744	92	14	.	.	PUNCT
ajfa-744	93	1	for	for	ADP
ajfa-744	93	2	industry	industry	NOUN
ajfa-744	93	3	funds	fund	NOUN
ajfa-744	93	4	that	that	PRON
ajfa-744	93	5	did	do	AUX
ajfa-744	93	6	not	not	PART
ajfa-744	93	7	respond	respond	VERB
ajfa-744	93	8	by	by	ADP
ajfa-744	93	9	the	the	DET
ajfa-744	93	10	due	due	ADJ
ajfa-744	93	11	date	date	NOUN
ajfa-744	93	12	,	,	PUNCT
ajfa-744	93	13	second	second	ADJ
ajfa-744	93	14	and	and	CCONJ
ajfa-744	93	15	third	third	ADJ
ajfa-744	93	16	reminders	reminder	NOUN
ajfa-744	93	17	were	be	AUX
ajfa-744	93	18	sent	send	VERB
ajfa-744	93	19	.	.	PUNCT
ajfa-744	94	1	finally	finally	ADV
ajfa-744	94	2	a	a	DET
ajfa-744	94	3	total	total	NOUN
ajfa-744	94	4	of	of	ADP
ajfa-744	94	5	26	26	NUM
ajfa-744	94	6	responses	response	NOUN
ajfa-744	94	7	were	be	AUX
ajfa-744	94	8	received	receive	VERB
ajfa-744	94	9	,	,	PUNCT
ajfa-744	94	10	resulting	result	VERB
ajfa-744	94	11	in	in	ADP
ajfa-744	94	12	a	a	DET
ajfa-744	94	13	response	response	NOUN
ajfa-744	94	14	rate	rate	NOUN
ajfa-744	94	15	of	of	ADP
ajfa-744	94	16	59	59	NUM
ajfa-744	94	17	%	%	NOUN
ajfa-744	94	18	.	.	PUNCT
ajfa-744	95	1	some	some	DET
ajfa-744	95	2	funds	fund	NOUN
ajfa-744	95	3	only	only	ADV
ajfa-744	95	4	sent	send	VERB
ajfa-744	95	5	partial	partial	ADJ
ajfa-744	95	6	sets	set	NOUN
ajfa-744	95	7	of	of	ADP
ajfa-744	95	8	accounts	account	NOUN
ajfa-744	95	9	:	:	PUNCT
ajfa-744	95	10	operating	operate	VERB
ajfa-744	95	11	statement	statement	NOUN
ajfa-744	95	12	,	,	PUNCT
ajfa-744	95	13	balance	balance	NOUN
ajfa-744	95	14	sheet	sheet	NOUN
ajfa-744	95	15	and	and	CCONJ
ajfa-744	95	16	the	the	DET
ajfa-744	95	17	note	note	NOUN
ajfa-744	95	18	on	on	ADP
ajfa-744	95	19	financial	financial	ADJ
ajfa-744	95	20	instrument	instrument	NOUN
ajfa-744	95	21	disclosure	disclosure	NOUN
ajfa-744	95	22	;	;	PUNCT
ajfa-744	95	23	however	however	ADV
ajfa-744	95	24	this	this	PRON
ajfa-744	95	25	was	be	AUX
ajfa-744	95	26	enough	enough	ADJ
ajfa-744	95	27	to	to	PART
ajfa-744	95	28	complete	complete	VERB
ajfa-744	95	29	the	the	DET
ajfa-744	95	30	analysis	analysis	NOUN
ajfa-744	95	31	.	.	PUNCT
ajfa-744	96	1	non	non	ADJ
ajfa-744	96	2	-	-	ADJ
ajfa-744	96	3	response	response	ADJ
ajfa-744	96	4	bias	bias	NOUN
ajfa-744	96	5	tests	test	NOUN
ajfa-744	96	6	were	be	AUX
ajfa-744	96	7	undertaken	undertake	VERB
ajfa-744	96	8	in	in	ADP
ajfa-744	96	9	accordance	accordance	NOUN
ajfa-744	96	10	with	with	ADP
ajfa-744	96	11	those	those	PRON
ajfa-744	96	12	suggested	suggest	VERB
ajfa-744	96	13	by	by	ADP
ajfa-744	96	14	oppenheim	oppenheim	PROPN
ajfa-744	96	15	(	(	PUNCT
ajfa-744	96	16	1966	1966	NUM
ajfa-744	96	17	)	)	PUNCT
ajfa-744	96	18	.	.	PUNCT
ajfa-744	97	1	no	no	DET
ajfa-744	97	2	response	response	NOUN
ajfa-744	97	3	bias	bias	NOUN
ajfa-744	97	4	was	be	AUX
ajfa-744	97	5	detected	detect	VERB
ajfa-744	97	6	as	as	SCONJ
ajfa-744	97	7	no	no	DET
ajfa-744	97	8	significant	significant	ADJ
ajfa-744	97	9	differences	difference	NOUN
ajfa-744	97	10	were	be	AUX
ajfa-744	97	11	found	find	VERB
ajfa-744	97	12	.	.	PUNCT
ajfa-744	98	1	our	our	PRON
ajfa-744	98	2	2007	2007	NUM
ajfa-744	98	3	sample	sample	NOUN
ajfa-744	98	4	is	be	AUX
ajfa-744	98	5	seen	see	VERB
ajfa-744	98	6	as	as	ADP
ajfa-744	98	7	a	a	DET
ajfa-744	98	8	preliminary	preliminary	ADJ
ajfa-744	98	9	step	step	NOUN
ajfa-744	98	10	to	to	ADP
ajfa-744	98	11	the	the	DET
ajfa-744	98	12	next	next	ADJ
ajfa-744	98	13	stage	stage	NOUN
ajfa-744	98	14	of	of	ADP
ajfa-744	98	15	research	research	NOUN
ajfa-744	98	16	for	for	ADP
ajfa-744	98	17	which	which	PRON
ajfa-744	98	18	we	we	PRON
ajfa-744	98	19	will	will	AUX
ajfa-744	98	20	expand	expand	VERB
ajfa-744	98	21	the	the	DET
ajfa-744	98	22	sample	sample	NOUN
ajfa-744	98	23	number	number	NOUN
ajfa-744	98	24	of	of	ADP
ajfa-744	98	25	funds	fund	NOUN
ajfa-744	98	26	to	to	PART
ajfa-744	98	27	form	form	VERB
ajfa-744	98	28	comparative	comparative	ADJ
ajfa-744	98	29	data	datum	NOUN
ajfa-744	98	30	as	as	ADP
ajfa-744	98	31	the	the	DET
ajfa-744	98	32	aasb	aasb	NOUN
ajfa-744	98	33	7	7	NUM
ajfa-744	98	34	financial	financial	ADJ
ajfa-744	98	35	statement	statement	NOUN
ajfa-744	98	36	disclosures	disclosure	NOUN
ajfa-744	98	37	standard	standard	PROPN
ajfa-744	98	38	was	be	AUX
ajfa-744	98	39	not	not	PART
ajfa-744	98	40	mandatory	mandatory	ADJ
ajfa-744	98	41	until	until	ADP
ajfa-744	98	42	2008	2008	NUM
ajfa-744	98	43	.	.	PUNCT
ajfa-744	99	1	the	the	DET
ajfa-744	99	2	2007	2007	NUM
ajfa-744	99	3	data	datum	NOUN
ajfa-744	99	4	and	and	CCONJ
ajfa-744	99	5	its	its	PRON
ajfa-744	99	6	compliance	compliance	NOUN
ajfa-744	99	7	to	to	ADP
ajfa-744	99	8	aasb	aasb	NOUN
ajfa-744	99	9	7	7	NUM
ajfa-744	99	10	is	be	AUX
ajfa-744	99	11	first	first	ADV
ajfa-744	99	12	analysed	analyse	VERB
ajfa-744	99	13	via	via	ADP
ajfa-744	99	14	a	a	DET
ajfa-744	99	15	‘	'	PUNCT
ajfa-744	99	16	ratings	rating	NOUN
ajfa-744	99	17	assessment	assessment	NOUN
ajfa-744	99	18	’	'	PUNCT
ajfa-744	99	19	devised	devise	VERB
ajfa-744	99	20	by	by	ADP
ajfa-744	99	21	the	the	DET
ajfa-744	99	22	researchers	researcher	NOUN
ajfa-744	99	23	,	,	PUNCT
ajfa-744	99	24	which	which	PRON
ajfa-744	99	25	is	be	AUX
ajfa-744	99	26	shown	show	VERB
ajfa-744	99	27	at	at	ADP
ajfa-744	99	28	table	table	NOUN
ajfa-744	99	29	2	2	NUM
ajfa-744	99	30	.	.	PUNCT
ajfa-744	100	1	the	the	DET
ajfa-744	100	2	construction	construction	NOUN
ajfa-744	100	3	of	of	ADP
ajfa-744	100	4	the	the	DET
ajfa-744	100	5	assessment	assessment	NOUN
ajfa-744	100	6	table	table	NOUN
ajfa-744	100	7	is	be	AUX
ajfa-744	100	8	based	base	VERB
ajfa-744	100	9	on	on	ADP
ajfa-744	100	10	the	the	DET
ajfa-744	100	11	qualitative	qualitative	ADJ
ajfa-744	100	12	and	and	CCONJ
ajfa-744	100	13	quantitative	quantitative	ADJ
ajfa-744	100	14	criteria	criterion	NOUN
ajfa-744	100	15	required	require	VERB
ajfa-744	100	16	in	in	ADP
ajfa-744	100	17	aasb	aasb	NOUN
ajfa-744	100	18	7	7	NUM
ajfa-744	100	19	.	.	NOUN
ajfa-744	100	20	10	10	NUM
ajfa-744	100	21	apra	apra	ADJ
ajfa-744	100	22	,	,	PUNCT
ajfa-744	100	23	statistics	statistic	NOUN
ajfa-744	100	24	:	:	PUNCT
ajfa-744	100	25	superannuation	superannuation	NOUN
ajfa-744	100	26	-	-	PUNCT
ajfa-744	100	27	fund	fund	NOUN
ajfa-744	100	28	-	-	PUNCT
ajfa-744	100	29	level	level	NOUN
ajfa-744	100	30	-	-	PUNCT
ajfa-744	100	31	profiles	profile	NOUN
ajfa-744	100	32	-	-	PUNCT
ajfa-744	100	33	and	and	CCONJ
ajfa-744	100	34	-	-	PUNCT
ajfa-744	100	35	performance	performance	NOUN
ajfa-744	100	36	,	,	PUNCT
ajfa-744	100	37	december	december	PROPN
ajfa-744	100	38	2008	2008	NUM
ajfa-744	100	39	.	.	PUNCT
ajfa-744	101	1	asian	asian	ADJ
ajfa-744	101	2	journal	journal	PROPN
ajfa-744	101	3	of	of	ADP
ajfa-744	101	4	finance	finance	PROPN
ajfa-744	101	5	&	&	CCONJ
ajfa-744	101	6	accounting	accounting	PROPN
ajfa-744	101	7	issn	issn	PROPN
ajfa-744	101	8	1946	1946	NUM
ajfa-744	101	9	-	-	PUNCT
ajfa-744	101	10	052x	052x	NOUN
ajfa-744	101	11	2012	2012	NUM
ajfa-744	101	12	,	,	PUNCT
ajfa-744	101	13	vol	vol	NOUN
ajfa-744	101	14	.	.	PROPN
ajfa-744	101	15	4	4	NUM
ajfa-744	101	16	,	,	PUNCT
ajfa-744	101	17	no	no	INTJ
ajfa-744	101	18	.	.	NOUN
ajfa-744	101	19	1	1	NUM
ajfa-744	101	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	101	21	100	100	NUM
ajfa-744	101	22	table	table	NOUN
ajfa-744	101	23	2	2	NUM
ajfa-744	101	24	.	.	PUNCT
ajfa-744	101	25	ratings	rating	NOUN
ajfa-744	101	26	assessment	assessment	NOUN
ajfa-744	101	27	for	for	ADP
ajfa-744	101	28	aasb	aasb	NOUN
ajfa-744	101	29	7	7	NUM
ajfa-744	101	30	disclosure	disclosure	NOUN
ajfa-744	101	31	weighting	weight	VERB
ajfa-744	101	32	 	 	SPACE
ajfa-744	101	33	%	%	NOUN
ajfa-744	101	34	1	1	NUM
ajfa-744	101	35	qualitative	qualitative	NOUN
ajfa-744	101	36	f	f	PROPN
ajfa-744	101	37	inanc	inanc	PROPN
ajfa-744	101	38	ial	ial	PROPN
ajfa-744	101	39	 	 	SPACE
ajfa-744	101	40	ris	ris	PROPN
ajfa-744	102	1	k	k	PROPN
ajfa-744	102	2	 	 	SPACE
ajfa-744	102	3	management	management	NOUN
ajfa-744	102	4	 	 	SPACE
ajfa-744	102	5	objec	objec	NOUN
ajfa-744	102	6	tives	tive	NOUN
ajfa-744	102	7	,	,	PUNCT
ajfa-744	102	8	 	 	SPACE
ajfa-744	102	9	polic	polic	NOUN
ajfa-744	102	10	ies	ie	NOUN
ajfa-744	102	11	 	 	SPACE
ajfa-744	102	12	and	and	CCONJ
ajfa-744	102	13	 	 	SPACE
ajfa-744	102	14	proces	proce	NOUN
ajfa-744	102	15	ses	se	NOUN
ajfa-744	102	16	1	1	NUM
ajfa-744	102	17	2	2	NUM
ajfa-744	102	18	qualitative	qualitative	NOUN
ajfa-744	102	19	c	c	PROPN
ajfa-744	102	20	redit	redit	NOUN
ajfa-744	102	21	 	 	SPACE
ajfa-744	102	22	r	r	NOUN
ajfa-744	102	23	isk	isk	NOUN
ajfa-744	102	24	  	  	SPACE
ajfa-744	102	25	1	1	NUM
ajfa-744	102	26	3	3	NUM
ajfa-744	102	27	quantitative	quantitative	ADJ
ajfa-744	102	28	c	c	PROPN
ajfa-744	102	29	redit	redit	NOUN
ajfa-744	102	30	 	 	SPACE
ajfa-744	102	31	r	r	NOUN
ajfa-744	102	32	isk	isk	NOUN
ajfa-744	102	33	  	  	SPACE
ajfa-744	102	34	2	2	NUM
ajfa-744	102	35	4	4	NUM
ajfa-744	102	36	qualitative	qualitative	ADJ
ajfa-744	102	37	l	l	NOUN
ajfa-744	102	38	iquidity	iquidity	NOUN
ajfa-744	102	39	 	 	SPACE
ajfa-744	102	40	r	r	NOUN
ajfa-744	102	41	isk	isk	NOUN
ajfa-744	102	42	6	6	NUM
ajfa-744	102	43	5	5	NUM
ajfa-744	102	44	quantitative	quantitative	ADJ
ajfa-744	102	45	l	l	NOUN
ajfa-744	102	46	iquidity	iquidity	NOUN
ajfa-744	102	47	 	 	SPACE
ajfa-744	102	48	r	r	NOUN
ajfa-744	102	49	isk	isk	NOUN
ajfa-744	102	50	6	6	NUM
ajfa-744	102	51	market	market	NOUN
ajfa-744	102	52	 	 	SPACE
ajfa-744	102	53	r	r	NOUN
ajfa-744	102	54	isk	isk	NOUN
ajfa-744	102	55	6	6	NUM
ajfa-744	102	56	qualitative	qualitative	ADJ
ajfa-744	102	57	‐	‐	NOUN
ajfa-744	102	58	    	    	SPACE
ajfa-744	102	59	interest	interest	NOUN
ajfa-744	102	60	 	 	SPACE
ajfa-744	102	61	rates	rate	NOUN
ajfa-744	102	62	14	14	NUM
ajfa-744	102	63	7	7	NUM
ajfa-744	102	64	quantitative	quantitative	ADJ
ajfa-744	102	65	‐	‐	NOUN
ajfa-744	102	66	    	    	SPACE
ajfa-744	102	67	interest	interest	NOUN
ajfa-744	102	68	 	 	SPACE
ajfa-744	102	69	rates	rate	NOUN
ajfa-744	102	70	14	14	NUM
ajfa-744	102	71	8	8	NUM
ajfa-744	102	72	qualitative	qualitative	VERB
ajfa-744	102	73	‐	‐	VERB
ajfa-744	102	74	  	  	SPACE
ajfa-744	102	75	pric	pric	ADJ
ajfa-744	102	76	e	e	NOUN
ajfa-744	102	77	14	14	NUM
ajfa-744	102	78	9	9	NUM
ajfa-744	102	79	quantitative	quantitative	ADJ
ajfa-744	102	80	‐	‐	VERB
ajfa-744	102	81	  	  	SPACE
ajfa-744	102	82	pric	pric	ADJ
ajfa-744	102	83	e	e	PROPN
ajfa-744	102	84	14	14	NUM
ajfa-744	102	85	10	10	NUM
ajfa-744	102	86	qualitative	qualitative	VERB
ajfa-744	102	87	‐	‐	VERB
ajfa-744	102	88	   	   	SPACE
ajfa-744	102	89	foreign	foreign	ADJ
ajfa-744	102	90	 	 	SPACE
ajfa-744	102	91	exc	exc	NOUN
ajfa-744	102	92	hange	hange	PROPN
ajfa-744	102	93	 	 	SPACE
ajfa-744	102	94	rates	rate	NOUN
ajfa-744	102	95	14	14	NUM
ajfa-744	102	96	11	11	NUM
ajfa-744	102	97	quantitative	quantitative	ADJ
ajfa-744	102	98	‐	‐	VERB
ajfa-744	102	99	   	   	SPACE
ajfa-744	102	100	foreign	foreign	ADJ
ajfa-744	102	101	 	 	SPACE
ajfa-744	102	102	exc	exc	NOUN
ajfa-744	102	103	hange	hange	PROPN
ajfa-744	102	104	 	 	SPACE
ajfa-744	102	105	rates	rate	NOUN
ajfa-744	102	106	14	14	NUM
ajfa-744	102	107	100	100	NUM
ajfa-744	102	108	our	our	PRON
ajfa-744	102	109	‘	'	PUNCT
ajfa-744	102	110	ratings	rating	NOUN
ajfa-744	102	111	assessment	assessment	NOUN
ajfa-744	102	112	’	'	PUNCT
ajfa-744	102	113	methodology	methodology	NOUN
ajfa-744	102	114	is	be	AUX
ajfa-744	102	115	based	base	VERB
ajfa-744	102	116	on	on	ADP
ajfa-744	102	117	the	the	DET
ajfa-744	102	118	conservative	conservative	ADJ
ajfa-744	102	119	premise	premise	NOUN
ajfa-744	102	120	that	that	SCONJ
ajfa-744	102	121	a	a	DET
ajfa-744	102	122	super	super	ADJ
ajfa-744	102	123	fund	fund	NOUN
ajfa-744	102	124	's	's	PART
ajfa-744	102	125	narrative	narrative	NOUN
ajfa-744	102	126	on	on	ADP
ajfa-744	102	127	its	its	PRON
ajfa-744	102	128	financial	financial	ADJ
ajfa-744	102	129	risk	risk	NOUN
ajfa-744	102	130	management	management	NOUN
ajfa-744	102	131	objectives	objective	NOUN
ajfa-744	102	132	,	,	PUNCT
ajfa-744	102	133	policies	policy	NOUN
ajfa-744	102	134	and	and	CCONJ
ajfa-744	102	135	processes	process	NOUN
ajfa-744	102	136	may	may	AUX
ajfa-744	102	137	claim	claim	VERB
ajfa-744	102	138	more	more	ADJ
ajfa-744	102	139	governance	governance	NOUN
ajfa-744	102	140	than	than	SCONJ
ajfa-744	102	141	they	they	PRON
ajfa-744	102	142	deliver	deliver	VERB
ajfa-744	102	143	,	,	PUNCT
ajfa-744	102	144	a	a	DET
ajfa-744	102	145	low	low	ADJ
ajfa-744	102	146	weighting	weighting	NOUN
ajfa-744	102	147	was	be	AUX
ajfa-744	102	148	therefore	therefore	ADV
ajfa-744	102	149	given	give	VERB
ajfa-744	102	150	to	to	ADP
ajfa-744	102	151	this	this	DET
ajfa-744	102	152	aspect	aspect	NOUN
ajfa-744	102	153	of	of	ADP
ajfa-744	102	154	risk	risk	NOUN
ajfa-744	102	155	reporting	reporting	NOUN
ajfa-744	102	156	.	.	PUNCT
ajfa-744	103	1	further	far	ADV
ajfa-744	103	2	,	,	PUNCT
ajfa-744	103	3	as	as	SCONJ
ajfa-744	103	4	industry	industry	NOUN
ajfa-744	103	5	super	super	ADJ
ajfa-744	103	6	funds	fund	NOUN
ajfa-744	103	7	are	be	AUX
ajfa-744	103	8	only	only	ADV
ajfa-744	103	9	allowed	allow	VERB
ajfa-744	103	10	very	very	ADV
ajfa-744	103	11	short	short	ADJ
ajfa-744	103	12	term	term	NOUN
ajfa-744	103	13	,	,	PUNCT
ajfa-744	103	14	low	low	ADJ
ajfa-744	103	15	value	value	NOUN
ajfa-744	103	16	borrowing	borrowing	NOUN
ajfa-744	103	17	,	,	PUNCT
ajfa-744	103	18	'	'	PUNCT
ajfa-744	103	19	credit	credit	NOUN
ajfa-744	103	20	risk	risk	NOUN
ajfa-744	103	21	'	'	PUNCT
ajfa-744	103	22	is	be	AUX
ajfa-744	103	23	low	low	ADJ
ajfa-744	103	24	and	and	CCONJ
ajfa-744	103	25	thus	thus	ADV
ajfa-744	103	26	allocated	allocate	VERB
ajfa-744	103	27	a	a	DET
ajfa-744	103	28	low	low	ADJ
ajfa-744	103	29	weighting	weighting	NOUN
ajfa-744	103	30	.	.	PUNCT
ajfa-744	104	1	although	although	SCONJ
ajfa-744	104	2	some	some	DET
ajfa-744	104	3	super	super	ADJ
ajfa-744	104	4	funds	fund	NOUN
ajfa-744	104	5	invest	invest	VERB
ajfa-744	104	6	heavily	heavily	ADV
ajfa-744	104	7	in	in	ADP
ajfa-744	104	8	non	non	ADJ
ajfa-744	104	9	-	-	ADJ
ajfa-744	104	10	liquid	liquid	ADJ
ajfa-744	104	11	property	property	NOUN
ajfa-744	104	12	assets	asset	NOUN
ajfa-744	104	13	,	,	PUNCT
ajfa-744	104	14	the	the	DET
ajfa-744	104	15	risk	risk	NOUN
ajfa-744	104	16	in	in	ADP
ajfa-744	104	17	liquidity	liquidity	NOUN
ajfa-744	104	18	is	be	AUX
ajfa-744	104	19	low	low	ADJ
ajfa-744	104	20	because	because	SCONJ
ajfa-744	104	21	funds	fund	NOUN
ajfa-744	104	22	already	already	ADV
ajfa-744	104	23	have	have	VERB
ajfa-744	104	24	to	to	PART
ajfa-744	104	25	report	report	VERB
ajfa-744	104	26	liquidity	liquidity	NOUN
ajfa-744	104	27	ratios	ratio	NOUN
ajfa-744	104	28	to	to	PART
ajfa-744	104	29	apra	apra	VERB
ajfa-744	104	30	to	to	PART
ajfa-744	104	31	maintain	maintain	VERB
ajfa-744	104	32	their	their	PRON
ajfa-744	104	33	australian	australian	ADJ
ajfa-744	104	34	financial	financial	ADJ
ajfa-744	104	35	services	service	NOUN
ajfa-744	104	36	licence	licence	NOUN
ajfa-744	104	37	.	.	PUNCT
ajfa-744	105	1	'	'	PUNCT
ajfa-744	105	2	liquidity	liquidity	NOUN
ajfa-744	105	3	risk	risk	NOUN
ajfa-744	105	4	'	'	PUNCT
ajfa-744	105	5	is	be	AUX
ajfa-744	105	6	therefore	therefore	ADV
ajfa-744	105	7	given	give	VERB
ajfa-744	105	8	a	a	DET
ajfa-744	105	9	low	low	ADJ
ajfa-744	105	10	weighting	weighting	NOUN
ajfa-744	105	11	.	.	PUNCT
ajfa-744	106	1	during	during	ADP
ajfa-744	106	2	the	the	DET
ajfa-744	106	3	gfc	gfc	NOUN
ajfa-744	106	4	period	period	NOUN
ajfa-744	106	5	it	it	PRON
ajfa-744	106	6	was	be	AUX
ajfa-744	106	7	found	find	VERB
ajfa-744	106	8	that	that	SCONJ
ajfa-744	106	9	the	the	DET
ajfa-744	106	10	investments	investment	NOUN
ajfa-744	106	11	faltered	falter	VERB
ajfa-744	106	12	due	due	ADJ
ajfa-744	106	13	to	to	ADP
ajfa-744	106	14	higher	high	ADJ
ajfa-744	106	15	interest	interest	NOUN
ajfa-744	106	16	cost	cost	NOUN
ajfa-744	106	17	,	,	PUNCT
ajfa-744	106	18	market	market	NOUN
ajfa-744	106	19	price	price	NOUN
ajfa-744	106	20	crashes	crash	NOUN
ajfa-744	106	21	and	and	CCONJ
ajfa-744	106	22	foreign	foreign	ADJ
ajfa-744	106	23	exchange	exchange	NOUN
ajfa-744	106	24	volatility	volatility	NOUN
ajfa-744	106	25	.	.	PUNCT
ajfa-744	107	1	these	these	DET
ajfa-744	107	2	risks	risk	NOUN
ajfa-744	107	3	are	be	AUX
ajfa-744	107	4	therefore	therefore	ADV
ajfa-744	107	5	equally	equally	ADV
ajfa-744	107	6	weighted	weight	VERB
ajfa-744	107	7	(	(	PUNCT
ajfa-744	107	8	noting	note	VERB
ajfa-744	107	9	that	that	SCONJ
ajfa-744	107	10	aasb	aasb	VERB
ajfa-744	107	11	7	7	NUM
ajfa-744	107	12	does	do	AUX
ajfa-744	107	13	not	not	PART
ajfa-744	107	14	rank	rank	VERB
ajfa-744	107	15	these	these	DET
ajfa-744	107	16	risks	risk	NOUN
ajfa-744	107	17	either	either	ADV
ajfa-744	107	18	)	)	PUNCT
ajfa-744	107	19	.	.	PUNCT
ajfa-744	108	1	an	an	DET
ajfa-744	108	2	overall	overall	ADJ
ajfa-744	108	3	rating	rating	NOUN
ajfa-744	108	4	of	of	ADP
ajfa-744	108	5	at	at	ADV
ajfa-744	108	6	least	least	ADV
ajfa-744	108	7	50	50	NUM
ajfa-744	108	8	%	%	NOUN
ajfa-744	108	9	would	would	AUX
ajfa-744	108	10	indicate	indicate	VERB
ajfa-744	108	11	general	general	ADJ
ajfa-744	108	12	compliance	compliance	NOUN
ajfa-744	108	13	with	with	ADP
ajfa-744	108	14	risk	risk	NOUN
ajfa-744	108	15	disclosure	disclosure	NOUN
ajfa-744	108	16	.	.	PUNCT
ajfa-744	109	1	the	the	DET
ajfa-744	109	2	‘	'	PUNCT
ajfa-744	109	3	descriptive	descriptive	ADJ
ajfa-744	109	4	statistics	statistic	NOUN
ajfa-744	109	5	’	'	PUNCT
ajfa-744	109	6	approach	approach	NOUN
ajfa-744	109	7	(	(	PUNCT
ajfa-744	109	8	our	our	PRON
ajfa-744	109	9	second	second	ADJ
ajfa-744	109	10	method	method	NOUN
ajfa-744	109	11	)	)	PUNCT
ajfa-744	109	12	for	for	ADP
ajfa-744	109	13	data	datum	NOUN
ajfa-744	109	14	analysis	analysis	NOUN
ajfa-744	109	15	uses	use	VERB
ajfa-744	109	16	univariate	univariate	ADJ
ajfa-744	109	17	analysis	analysis	NOUN
ajfa-744	109	18	(	(	PUNCT
ajfa-744	109	19	statistics	statistic	NOUN
ajfa-744	109	20	that	that	PRON
ajfa-744	109	21	describe	describe	VERB
ajfa-744	109	22	individual	individual	ADJ
ajfa-744	109	23	variables	variable	NOUN
ajfa-744	109	24	)	)	PUNCT
ajfa-744	109	25	and	and	CCONJ
ajfa-744	109	26	input	input	VERB
ajfa-744	109	27	our	our	PRON
ajfa-744	109	28	data	datum	NOUN
ajfa-744	109	29	into	into	ADP
ajfa-744	109	30	the	the	DET
ajfa-744	109	31	software	software	NOUN
ajfa-744	109	32	package	package	NOUN
ajfa-744	109	33	spss	spss	PROPN
ajfa-744	109	34	,	,	PUNCT
ajfa-744	109	35	version	version	NOUN
ajfa-744	109	36	17	17	NUM
ajfa-744	109	37	.	.	PUNCT
ajfa-744	110	1	the	the	DET
ajfa-744	110	2	data	datum	NOUN
ajfa-744	110	3	for	for	ADP
ajfa-744	110	4	the	the	DET
ajfa-744	110	5	determination	determination	NOUN
ajfa-744	110	6	of	of	ADP
ajfa-744	110	7	frequency	frequency	NOUN
ajfa-744	110	8	was	be	AUX
ajfa-744	110	9	first	first	ADV
ajfa-744	110	10	transferred	transfer	VERB
ajfa-744	110	11	to	to	ADP
ajfa-744	110	12	an	an	DET
ajfa-744	110	13	excel	excel	NOUN
ajfa-744	110	14	data	data	NOUN
ajfa-744	110	15	file	file	NOUN
ajfa-744	110	16	and	and	CCONJ
ajfa-744	110	17	then	then	ADV
ajfa-744	110	18	uploaded	upload	VERB
ajfa-744	110	19	to	to	PART
ajfa-744	110	20	spss	spss	VERB
ajfa-744	110	21	for	for	ADP
ajfa-744	110	22	analysis	analysis	NOUN
ajfa-744	110	23	.	.	PUNCT
ajfa-744	111	1	our	our	PRON
ajfa-744	111	2	paper	paper	NOUN
ajfa-744	111	3	shows	show	VERB
ajfa-744	111	4	the	the	DET
ajfa-744	111	5	frequencies	frequency	NOUN
ajfa-744	111	6	found	find	VERB
ajfa-744	111	7	for	for	ADP
ajfa-744	111	8	each	each	DET
ajfa-744	111	9	variable	variable	NOUN
ajfa-744	111	10	in	in	ADP
ajfa-744	111	11	the	the	DET
ajfa-744	111	12	data	data	NOUN
ajfa-744	111	13	set	set	NOUN
ajfa-744	111	14	:	:	PUNCT
ajfa-744	111	15	market	market	NOUN
ajfa-744	111	16	,	,	PUNCT
ajfa-744	111	17	liquidity	liquidity	NOUN
ajfa-744	111	18	and	and	CCONJ
ajfa-744	111	19	credit	credit	NOUN
ajfa-744	111	20	risk	risk	NOUN
ajfa-744	111	21	.	.	PUNCT
ajfa-744	112	1	we	we	PRON
ajfa-744	112	2	look	look	VERB
ajfa-744	112	3	at	at	ADP
ajfa-744	112	4	the	the	DET
ajfa-744	112	5	range	range	NOUN
ajfa-744	112	6	of	of	ADP
ajfa-744	112	7	output	output	NOUN
ajfa-744	112	8	values	value	NOUN
ajfa-744	112	9	and	and	CCONJ
ajfa-744	112	10	describe	describe	VERB
ajfa-744	112	11	the	the	DET
ajfa-744	112	12	pattern	pattern	NOUN
ajfa-744	112	13	of	of	ADP
ajfa-744	112	14	response	response	NOUN
ajfa-744	112	15	to	to	ADP
ajfa-744	112	16	the	the	DET
ajfa-744	112	17	variable	variable	NOUN
ajfa-744	112	18	.	.	PUNCT
ajfa-744	113	1	the	the	DET
ajfa-744	113	2	third	third	ADJ
ajfa-744	113	3	method	method	NOUN
ajfa-744	113	4	applied	apply	VERB
ajfa-744	113	5	to	to	ADP
ajfa-744	113	6	our	our	PRON
ajfa-744	113	7	data	datum	NOUN
ajfa-744	113	8	was	be	AUX
ajfa-744	113	9	‘	'	PUNCT
ajfa-744	113	10	content	content	ADJ
ajfa-744	113	11	analysis	analysis	NOUN
ajfa-744	113	12	’	'	PUNCT
ajfa-744	113	13	.	.	PUNCT
ajfa-744	114	1	since	since	SCONJ
ajfa-744	114	2	our	our	PRON
ajfa-744	114	3	paper	paper	NOUN
ajfa-744	114	4	involves	involve	VERB
ajfa-744	114	5	examining	examine	VERB
ajfa-744	114	6	qualitative	qualitative	ADJ
ajfa-744	114	7	risk	risk	NOUN
ajfa-744	114	8	disclosure	disclosure	NOUN
ajfa-744	114	9	in	in	ADP
ajfa-744	114	10	aasb	aasb	NOUN
ajfa-744	114	11	7	7	NUM
ajfa-744	114	12	,	,	PUNCT
ajfa-744	114	13	content	content	ADJ
ajfa-744	114	14	analysis	analysis	NOUN
ajfa-744	114	15	has	have	AUX
ajfa-744	114	16	been	be	AUX
ajfa-744	114	17	chosen	choose	VERB
ajfa-744	114	18	as	as	ADP
ajfa-744	114	19	an	an	DET
ajfa-744	114	20	appropriate	appropriate	ADJ
ajfa-744	114	21	research	research	NOUN
ajfa-744	114	22	method	method	NOUN
ajfa-744	114	23	.	.	PUNCT
ajfa-744	115	1	content	content	NOUN
ajfa-744	115	2	analysis	analysis	NOUN
ajfa-744	115	3	has	have	AUX
ajfa-744	115	4	been	be	AUX
ajfa-744	115	5	defined	define	VERB
ajfa-744	115	6	by	by	ADP
ajfa-744	115	7	a	a	DET
ajfa-744	115	8	number	number	NOUN
ajfa-744	115	9	of	of	ADP
ajfa-744	115	10	researchers	researcher	NOUN
ajfa-744	115	11	(	(	PUNCT
ajfa-744	115	12	berelson	berelson	PROPN
ajfa-744	115	13	,	,	PUNCT
ajfa-744	115	14	1952	1952	NUM
ajfa-744	115	15	;	;	PUNCT
ajfa-744	115	16	holsti	holsti	NOUN
ajfa-744	115	17	,	,	PUNCT
ajfa-744	115	18	1969	1969	NUM
ajfa-744	115	19	;	;	PUNCT
ajfa-744	115	20	krippendorff	krippendorff	NOUN
ajfa-744	115	21	,	,	PUNCT
ajfa-744	115	22	1980	1980	NUM
ajfa-744	115	23	;	;	PUNCT
ajfa-744	115	24	mostyn	mostyn	PROPN
ajfa-744	115	25	,	,	PUNCT
ajfa-744	115	26	1985	1985	NUM
ajfa-744	115	27	;	;	PUNCT
ajfa-744	115	28	weber	weber	PROPN
ajfa-744	115	29	,	,	PUNCT
ajfa-744	115	30	1990	1990	NUM
ajfa-744	115	31	)	)	PUNCT
ajfa-744	115	32	.	.	PUNCT
ajfa-744	116	1	it	it	PRON
ajfa-744	116	2	is	be	AUX
ajfa-744	116	3	defined	define	VERB
ajfa-744	116	4	by	by	ADP
ajfa-744	116	5	krippendorff	krippendorff	NOUN
ajfa-744	116	6	(	(	PUNCT
ajfa-744	116	7	1980	1980	NUM
ajfa-744	116	8	)	)	PUNCT
ajfa-744	116	9	as	as	ADP
ajfa-744	116	10	‘	'	PUNCT
ajfa-744	116	11	a	a	DET
ajfa-744	116	12	research	research	NOUN
ajfa-744	116	13	technique	technique	NOUN
ajfa-744	116	14	for	for	ADP
ajfa-744	116	15	making	make	VERB
ajfa-744	116	16	replicable	replicable	ADJ
ajfa-744	116	17	and	and	CCONJ
ajfa-744	116	18	valid	valid	ADJ
ajfa-744	116	19	inferences	inference	NOUN
ajfa-744	116	20	from	from	ADP
ajfa-744	116	21	data	datum	NOUN
ajfa-744	116	22	to	to	ADP
ajfa-744	116	23	their	their	PRON
ajfa-744	116	24	context	context	NOUN
ajfa-744	116	25	’	'	PUNCT
ajfa-744	116	26	(	(	PUNCT
ajfa-744	116	27	mostyn	mostyn	PROPN
ajfa-744	116	28	1985	1985	NUM
ajfa-744	116	29	;	;	PUNCT
ajfa-744	116	30	krippendorff	krippendorff	NOUN
ajfa-744	116	31	,	,	PUNCT
ajfa-744	116	32	1980	1980	NUM
ajfa-744	116	33	;	;	PUNCT
ajfa-744	116	34	tilt	tilt	NOUN
ajfa-744	116	35	,	,	PUNCT
ajfa-744	116	36	2001	2001	NUM
ajfa-744	116	37	;	;	PUNCT
ajfa-744	116	38	kraal	kraal	PROPN
ajfa-744	116	39	,	,	PUNCT
ajfa-744	116	40	et	et	PROPN
ajfa-744	116	41	al	al	PROPN
ajfa-744	116	42	,	,	PUNCT
ajfa-744	116	43	2008	2008	NUM
ajfa-744	116	44	)	)	PUNCT
ajfa-744	116	45	.	.	PUNCT
ajfa-744	117	1	asian	asian	ADJ
ajfa-744	117	2	journal	journal	PROPN
ajfa-744	117	3	of	of	ADP
ajfa-744	117	4	finance	finance	PROPN
ajfa-744	117	5	&	&	CCONJ
ajfa-744	117	6	accounting	accounting	PROPN
ajfa-744	117	7	issn	issn	PROPN
ajfa-744	117	8	1946	1946	NUM
ajfa-744	117	9	-	-	PUNCT
ajfa-744	117	10	052x	052x	NOUN
ajfa-744	117	11	2012	2012	NUM
ajfa-744	117	12	,	,	PUNCT
ajfa-744	117	13	vol	vol	NOUN
ajfa-744	117	14	.	.	PROPN
ajfa-744	117	15	4	4	NUM
ajfa-744	117	16	,	,	PUNCT
ajfa-744	117	17	no	no	INTJ
ajfa-744	117	18	.	.	NOUN
ajfa-744	117	19	1	1	NUM
ajfa-744	117	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	117	21	101	101	NUM
ajfa-744	117	22	5	5	NUM
ajfa-744	117	23	.	.	PUNCT
ajfa-744	118	1	industry	industry	NOUN
ajfa-744	118	2	superannuation	superannuation	NOUN
ajfa-744	118	3	sector	sector	NOUN
ajfa-744	118	4	the	the	DET
ajfa-744	118	5	superannuation	superannuation	NOUN
ajfa-744	118	6	industry	industry	NOUN
ajfa-744	118	7	has	have	AUX
ajfa-744	118	8	had	have	VERB
ajfa-744	118	9	a	a	DET
ajfa-744	118	10	culture	culture	NOUN
ajfa-744	118	11	of	of	ADP
ajfa-744	118	12	conservatism	conservatism	NOUN
ajfa-744	118	13	in	in	ADP
ajfa-744	118	14	the	the	DET
ajfa-744	118	15	area	area	NOUN
ajfa-744	118	16	of	of	ADP
ajfa-744	118	17	disclosure	disclosure	NOUN
ajfa-744	118	18	,	,	PUNCT
ajfa-744	118	19	as	as	SCONJ
ajfa-744	118	20	it	it	PRON
ajfa-744	118	21	has	have	AUX
ajfa-744	118	22	grown	grow	VERB
ajfa-744	118	23	essentially	essentially	ADV
ajfa-744	118	24	from	from	ADP
ajfa-744	118	25	a	a	DET
ajfa-744	118	26	base	base	NOUN
ajfa-744	118	27	of	of	ADP
ajfa-744	118	28	privately	privately	ADV
ajfa-744	118	29	managed	manage	VERB
ajfa-744	118	30	funds	fund	NOUN
ajfa-744	118	31	to	to	ADP
ajfa-744	118	32	the	the	DET
ajfa-744	118	33	colossus	colossus	NOUN
ajfa-744	118	34	of	of	ADP
ajfa-744	118	35	more	more	ADJ
ajfa-744	118	36	than	than	ADP
ajfa-744	118	37	$	$	SYM
ajfa-744	118	38	1143bill	1143bill	NOUN
ajfa-744	118	39	in	in	ADP
ajfa-744	118	40	managed	manage	VERB
ajfa-744	118	41	funds	fund	NOUN
ajfa-744	118	42	it	it	PRON
ajfa-744	118	43	is	be	AUX
ajfa-744	118	44	today	today	NOUN
ajfa-744	118	45	.	.	PUNCT
ajfa-744	119	1	in	in	ADP
ajfa-744	119	2	1986	1986	NUM
ajfa-744	119	3	under	under	ADP
ajfa-744	119	4	the	the	DET
ajfa-744	119	5	hawke	hawke	NOUN
ajfa-744	119	6	-	-	PUNCT
ajfa-744	119	7	keating	keate	VERB
ajfa-744	119	8	government	government	NOUN
ajfa-744	119	9	in	in	ADP
ajfa-744	119	10	australia	australia	PROPN
ajfa-744	119	11	,	,	PUNCT
ajfa-744	119	12	a	a	DET
ajfa-744	119	13	3	3	NUM
ajfa-744	119	14	per	per	ADP
ajfa-744	119	15	cent	cent	NOUN
ajfa-744	119	16	employer	employer	NOUN
ajfa-744	119	17	-	-	PUNCT
ajfa-744	119	18	sponsored	sponsor	VERB
ajfa-744	119	19	superannuation	superannuation	NOUN
ajfa-744	119	20	benefit	benefit	NOUN
ajfa-744	119	21	was	be	AUX
ajfa-744	119	22	introduced	introduce	VERB
ajfa-744	119	23	as	as	ADP
ajfa-744	119	24	part	part	NOUN
ajfa-744	119	25	of	of	ADP
ajfa-744	119	26	productivity	productivity	NOUN
ajfa-744	119	27	bargaining	bargaining	NOUN
ajfa-744	119	28	for	for	ADP
ajfa-744	119	29	workers	worker	NOUN
ajfa-744	119	30	under	under	ADP
ajfa-744	119	31	certain	certain	ADJ
ajfa-744	119	32	wage	wage	NOUN
ajfa-744	119	33	and	and	CCONJ
ajfa-744	119	34	salary	salary	NOUN
ajfa-744	119	35	awards	award	NOUN
ajfa-744	119	36	.	.	PUNCT
ajfa-744	120	1	by	by	ADP
ajfa-744	120	2	after	after	ADP
ajfa-744	120	3	2002	2002	NUM
ajfa-744	120	4	superannuation	superannuation	NOUN
ajfa-744	120	5	guarantee	guarantee	NOUN
ajfa-744	120	6	had	have	AUX
ajfa-744	120	7	been	be	AUX
ajfa-744	120	8	introduced	introduce	VERB
ajfa-744	120	9	to	to	ADP
ajfa-744	120	10	90	90	NUM
ajfa-744	120	11	%	%	NOUN
ajfa-744	120	12	of	of	ADP
ajfa-744	120	13	workers	worker	NOUN
ajfa-744	120	14	at	at	ADP
ajfa-744	120	15	the	the	DET
ajfa-744	120	16	level	level	NOUN
ajfa-744	120	17	of	of	ADP
ajfa-744	120	18	9%.11	9%.11	NUM
ajfa-744	120	19	the	the	DET
ajfa-744	120	20	profile	profile	NOUN
ajfa-744	120	21	of	of	ADP
ajfa-744	120	22	the	the	DET
ajfa-744	120	23	superannuation	superannuation	NOUN
ajfa-744	120	24	sector	sector	NOUN
ajfa-744	120	25	to	to	ADP
ajfa-744	120	26	june	june	PROPN
ajfa-744	120	27	2007	2007	NUM
ajfa-744	120	28	is	be	AUX
ajfa-744	120	29	best	well	ADV
ajfa-744	120	30	summarised	summarise	VERB
ajfa-744	120	31	by	by	ADP
ajfa-744	120	32	the	the	DET
ajfa-744	120	33	annual	annual	ADJ
ajfa-744	120	34	statistics	statistic	NOUN
ajfa-744	120	35	published	publish	VERB
ajfa-744	120	36	by	by	ADP
ajfa-744	120	37	apra.12	apra.12	NOUN
ajfa-744	120	38	tables	table	NOUN
ajfa-744	120	39	3	3	NUM
ajfa-744	120	40	and	and	CCONJ
ajfa-744	120	41	4	4	NUM
ajfa-744	120	42	show	show	NOUN
ajfa-744	120	43	distribution	distribution	NOUN
ajfa-744	120	44	and	and	CCONJ
ajfa-744	120	45	types	type	NOUN
ajfa-744	120	46	of	of	ADP
ajfa-744	120	47	super	super	ADJ
ajfa-744	120	48	entities	entity	NOUN
ajfa-744	120	49	in	in	ADP
ajfa-744	120	50	australia	australia	PROPN
ajfa-744	120	51	and	and	CCONJ
ajfa-744	120	52	highlight	highlight	VERB
ajfa-744	120	53	the	the	DET
ajfa-744	120	54	2007	2007	NUM
ajfa-744	120	55	statistics	statistic	NOUN
ajfa-744	120	56	of	of	ADP
ajfa-744	120	57	industry	industry	NOUN
ajfa-744	120	58	superannuation	superannuation	NOUN
ajfa-744	120	59	funds	fund	NOUN
ajfa-744	120	60	that	that	PRON
ajfa-744	120	61	are	be	AUX
ajfa-744	120	62	the	the	DET
ajfa-744	120	63	focus	focus	NOUN
ajfa-744	120	64	of	of	ADP
ajfa-744	120	65	this	this	DET
ajfa-744	120	66	paper	paper	NOUN
ajfa-744	120	67	.	.	PUNCT
ajfa-744	121	1	table	table	NOUN
ajfa-744	121	2	3	3	NUM
ajfa-744	121	3	.	.	PUNCT
ajfa-744	122	1	distribution	distribution	NOUN
ajfa-744	122	2	of	of	ADP
ajfa-744	122	3	entities	entity	NOUN
ajfa-744	122	4	june	june	PROPN
ajfa-744	122	5	2007	2007	NUM
ajfa-744	122	6	by	by	ADP
ajfa-744	122	7	fund	fund	NOUN
ajfa-744	122	8	type	type	NOUN
ajfa-744	122	9	fund	fund	NOUN
ajfa-744	122	10	type	type	NOUN
ajfa-744	122	11	number	number	NOUN
ajfa-744	122	12	of	of	ADP
ajfa-744	122	13	entities	entity	NOUN
ajfa-744	122	14	number	number	NOUN
ajfa-744	122	15	of	of	ADP
ajfa-744	122	16	member	member	NOUN
ajfa-744	122	17	accounts	account	NOUN
ajfa-744	122	18	(	(	PUNCT
ajfa-744	122	19	’	'	PUNCT
ajfa-744	122	20	000	000	NUM
ajfa-744	122	21	)	)	PUNCT
ajfa-744	122	22	assets	asset	NOUN
ajfa-744	122	23	(	(	PUNCT
ajfa-744	122	24	$	$	SYM
ajfa-744	122	25	billion	billion	NUM
ajfa-744	122	26	)	)	PUNCT
ajfa-744	122	27	corporate	corporate	ADJ
ajfa-744	122	28	289	289	NUM
ajfa-744	122	29	676	676	NUM
ajfa-744	122	30	69.2	69.2	NUM
ajfa-744	122	31	industry	industry	NOUN
ajfa-744	122	32	74	74	NUM
ajfa-744	122	33	10,654	10,654	NUM
ajfa-744	122	34	197.3	197.3	NUM
ajfa-744	122	35	public	public	ADJ
ajfa-744	122	36	sector	sector	NOUN
ajfa-744	122	37	40	40	NUM
ajfa-744	122	38	2,925	2,925	NUM
ajfa-744	122	39	177.6	177.6	NUM
ajfa-744	122	40	retail	retail	NOUN
ajfa-744	122	41	172	172	NUM
ajfa-744	122	42	15,437	15,437	NUM
ajfa-744	122	43	369.7	369.7	NUM
ajfa-744	122	44	small	small	ADJ
ajfa-744	122	45	365,992	365,992	NUM
ajfa-744	122	46	702	702	NUM
ajfa-744	122	47	286.6	286.6	NUM
ajfa-744	122	48	pooled	pool	VERB
ajfa-744	122	49	super	super	ADJ
ajfa-744	122	50	trusts	trust	VERB
ajfa-744	122	51	101	101	NUM
ajfa-744	122	52	balance	balance	NOUN
ajfa-744	122	53	of	of	ADP
ajfa-744	122	54	life	life	NOUN
ajfa-744	122	55	office	office	NOUN
ajfa-744	122	56	funds	fund	NOUN
ajfa-744	122	57	42.8	42.8	NUM
ajfa-744	122	58	total	total	NOUN
ajfa-744	122	59	366,668	366,668	NUM
ajfa-744	122	60	30394	30394	NUM
ajfa-744	122	61	1143.2	1143.2	NUM
ajfa-744	122	62	source	source	NOUN
ajfa-744	122	63	:	:	PUNCT
ajfa-744	122	64	australian	australian	ADJ
ajfa-744	122	65	prudential	prudential	ADJ
ajfa-744	122	66	regulation	regulation	PROPN
ajfa-744	122	67	authority	authority	NOUN
ajfa-744	122	68	,	,	PUNCT
ajfa-744	122	69	statistics	statistic	NOUN
ajfa-744	122	70	:	:	PUNCT
ajfa-744	122	71	annual	annual	ADJ
ajfa-744	122	72	superannuation	superannuation	NOUN
ajfa-744	122	73	bulletin	bulletin	NOUN
ajfa-744	122	74	june	june	PROPN
ajfa-744	122	75	2007	2007	NUM
ajfa-744	122	76	,	,	PUNCT
ajfa-744	122	77	p.27	p.27	PROPN
ajfa-744	122	78	.	.	NOUN
ajfa-744	122	79	11	11	NUM
ajfa-744	122	80	  	  	SPACE
ajfa-744	122	81	australian	australian	ADJ
ajfa-744	122	82	 	 	SPACE
ajfa-744	122	83	prudential	prudential	ADJ
ajfa-744	122	84	 	 	SPACE
ajfa-744	122	85	regulation	regulation	NOUN
ajfa-744	122	86	 	 	SPACE
ajfa-744	122	87	authority	authority	NOUN
ajfa-744	122	88	,	,	PUNCT
ajfa-744	122	89	 	 	SPACE
ajfa-744	122	90	statistics	statistic	NOUN
ajfa-744	122	91	:	:	PUNCT
ajfa-744	122	92	 	 	SPACE
ajfa-744	122	93	annual	annual	ADJ
ajfa-744	122	94	 	 	SPACE
ajfa-744	122	95	superannuation	superannuation	NOUN
ajfa-744	122	96	 	 	SPACE
ajfa-744	122	97	bulletin	bulletin	PROPN
ajfa-744	122	98	 	 	SPACE
ajfa-744	122	99	june	june	PROPN
ajfa-744	122	100	 	 	SPACE
ajfa-744	122	101	2007	2007	NUM
ajfa-744	122	102	 	 	SPACE
ajfa-744	122	103	(	(	PUNCT
ajfa-744	122	104	issued	issue	VERB
ajfa-744	122	105	 	 	SPACE
ajfa-744	122	106	26	26	NUM
ajfa-744	122	107	  	  	SPACE
ajfa-744	122	108	march	march	PROPN
ajfa-744	122	109	 	 	SPACE
ajfa-744	122	110	2008	2008	NUM
ajfa-744	122	111	)	)	PUNCT
ajfa-744	122	112	.	.	PUNCT
ajfa-744	122	113	  	  	SPACE
ajfa-744	123	1	12	12	NUM
ajfa-744	123	2	ibid	ibid	NOUN
ajfa-744	123	3	.	.	PUNCT
ajfa-744	124	1	asian	asian	ADJ
ajfa-744	124	2	journal	journal	PROPN
ajfa-744	124	3	of	of	ADP
ajfa-744	124	4	finance	finance	PROPN
ajfa-744	124	5	&	&	CCONJ
ajfa-744	124	6	accounting	accounting	PROPN
ajfa-744	124	7	issn	issn	PROPN
ajfa-744	124	8	1946	1946	NUM
ajfa-744	124	9	-	-	PUNCT
ajfa-744	124	10	052x	052x	NOUN
ajfa-744	124	11	2012	2012	NUM
ajfa-744	124	12	,	,	PUNCT
ajfa-744	124	13	vol	vol	NOUN
ajfa-744	124	14	.	.	PROPN
ajfa-744	124	15	4	4	NUM
ajfa-744	124	16	,	,	PUNCT
ajfa-744	124	17	no	no	INTJ
ajfa-744	124	18	.	.	NOUN
ajfa-744	124	19	1	1	NUM
ajfa-744	124	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	124	21	102	102	NUM
ajfa-744	124	22	table	table	NOUN
ajfa-744	124	23	4	4	NUM
ajfa-744	124	24	.	.	PUNCT
ajfa-744	124	25	superannuation	superannuation	NOUN
ajfa-744	124	26	entities	entity	NOUN
ajfa-744	124	27	june	june	PROPN
ajfa-744	124	28	2007	2007	NUM
ajfa-744	124	29	by	by	ADP
ajfa-744	124	30	regulatory	regulatory	ADJ
ajfa-744	124	31	classification	classification	NOUN
ajfa-744	124	32	fund	fund	NOUN
ajfa-744	124	33	by	by	ADP
ajfa-744	124	34	regulatory	regulatory	ADJ
ajfa-744	124	35	classification	classification	NOUN
ajfa-744	124	36	number	number	NOUN
ajfa-744	124	37	of	of	ADP
ajfa-744	124	38	entities	entity	NOUN
ajfa-744	124	39	assets	asset	NOUN
ajfa-744	124	40	(	(	PUNCT
ajfa-744	124	41	$	$	SYM
ajfa-744	124	42	billion	billion	NUM
ajfa-744	124	43	)	)	PUNCT
ajfa-744	124	44	average	average	ADJ
ajfa-744	124	45	account	account	NOUN
ajfa-744	124	46	balance	balance	NOUN
ajfa-744	124	47	(	(	PUNCT
ajfa-744	124	48	$	$	SYM
ajfa-744	124	49	’	’	NUM
ajfa-744	124	50	000	000	NUM
ajfa-744	124	51	)	)	PUNCT
ajfa-744	124	52	apra	apra	ADJ
ajfa-744	124	53	regulated	regulate	VERB
ajfa-744	124	54	public	public	ADJ
ajfa-744	124	55	offer	offer	NOUN
ajfa-744	124	56	super	super	ADJ
ajfa-744	124	57	funds	fund	NOUN
ajfa-744	124	58	225	225	NUM
ajfa-744	124	59	(	(	PUNCT
ajfa-744	124	60	industry	industry	NOUN
ajfa-744	124	61	:	:	PUNCT
ajfa-744	124	62	42	42	NUM
ajfa-744	124	63	)	)	PUNCT
ajfa-744	124	64	544.7	544.7	NUM
ajfa-744	124	65	27	27	NUM
ajfa-744	124	66	non	non	ADJ
ajfa-744	124	67	-	-	ADJ
ajfa-744	124	68	public	public	ADJ
ajfa-744	124	69	offer	offer	NOUN
ajfa-744	124	70	super	super	ADJ
ajfa-744	124	71	funds	fund	NOUN
ajfa-744	124	72	308	308	NUM
ajfa-744	124	73	(	(	PUNCT
ajfa-744	124	74	industry	industry	NOUN
ajfa-744	124	75	:	:	PUNCT
ajfa-744	124	76	32	32	NUM
ajfa-744	124	77	)	)	PUNCT
ajfa-744	124	78	153.5	153.5	NUM
ajfa-744	124	79	54.1	54.1	NUM
ajfa-744	124	80	approved	approve	VERB
ajfa-744	124	81	deposit	deposit	NOUN
ajfa-744	124	82	funds	fund	NOUN
ajfa-744	124	83	155	155	NUM
ajfa-744	124	84	0.3	0.3	NUM
ajfa-744	124	85	30.9	30.9	NUM
ajfa-744	124	86	eligible	eligible	ADJ
ajfa-744	124	87	rollover	rollover	NOUN
ajfa-744	124	88	funds	fund	NOUN
ajfa-744	124	89	17	17	NUM
ajfa-744	124	90	5.7	5.7	NUM
ajfa-744	124	91	1.1	1.1	NUM
ajfa-744	124	92	small	small	ADJ
ajfa-744	124	93	apra	apra	ADJ
ajfa-744	124	94	funds	fund	NOUN
ajfa-744	124	95	6,017	6,017	NUM
ajfa-744	124	96	3.7	3.7	NUM
ajfa-744	124	97	405.1	405.1	NUM
ajfa-744	124	98	total	total	NOUN
ajfa-744	124	99	6,722	6,722	NUM
ajfa-744	124	100	708	708	NUM
ajfa-744	124	101	25	25	NUM
ajfa-744	124	102	-ato	-ato	ADV
ajfa-744	124	103	regulated	regulated	ADJ
ajfa-744	124	104	self	self	NOUN
ajfa-744	124	105	-	-	PUNCT
ajfa-744	124	106	managed	manage	VERB
ajfa-744	124	107	super	super	ADJ
ajfa-744	124	108	funds	fund	NOUN
ajfa-744	124	109	359,825	359,825	NUM
ajfa-744	124	110	282.7	282.7	NUM
ajfa-744	124	111	408.5	408.5	NUM
ajfa-744	124	112	-other	-other	ADJ
ajfa-744	124	113	exempt	exempt	ADJ
ajfa-744	124	114	schemes	scheme	NOUN
ajfa-744	124	115	20	20	NUM
ajfa-744	124	116	109.7	109.7	NUM
ajfa-744	124	117	76.9	76.9	NUM
ajfa-744	124	118	pooled	pool	VERB
ajfa-744	124	119	superannuation	superannuation	NOUN
ajfa-744	124	120	trusts	trust	VERB
ajfa-744	124	121	101	101	NUM
ajfa-744	124	122	83.7	83.7	NUM
ajfa-744	124	123	balance	balance	NOUN
ajfa-744	124	124	of	of	ADP
ajfa-744	124	125	life	life	NOUN
ajfa-744	124	126	office	office	NOUN
ajfa-744	124	127	funds	fund	NOUN
ajfa-744	124	128	42.8	42.8	NUM
ajfa-744	124	129	total	total	NOUN
ajfa-744	124	130	366,668	366,668	NUM
ajfa-744	124	131	1,143.2	1,143.2	NUM
ajfa-744	124	132	source	source	NOUN
ajfa-744	124	133	:	:	PUNCT
ajfa-744	124	134	australian	australian	ADJ
ajfa-744	124	135	prudential	prudential	ADJ
ajfa-744	124	136	regulation	regulation	PROPN
ajfa-744	124	137	authority	authority	NOUN
ajfa-744	124	138	,	,	PUNCT
ajfa-744	124	139	statistics	statistic	NOUN
ajfa-744	124	140	:	:	PUNCT
ajfa-744	124	141	annual	annual	ADJ
ajfa-744	124	142	superannuation	superannuation	NOUN
ajfa-744	124	143	bulletin	bulletin	NOUN
ajfa-744	124	144	june	june	PROPN
ajfa-744	124	145	2007	2007	NUM
ajfa-744	124	146	,	,	PUNCT
ajfa-744	124	147	p.27	p.27	PROPN
ajfa-744	124	148	.	.	PROPN
ajfa-744	124	149	as	as	SCONJ
ajfa-744	124	150	can	can	AUX
ajfa-744	124	151	be	be	AUX
ajfa-744	124	152	seen	see	VERB
ajfa-744	124	153	from	from	ADP
ajfa-744	124	154	the	the	DET
ajfa-744	124	155	preceding	precede	VERB
ajfa-744	124	156	tables	table	NOUN
ajfa-744	124	157	3	3	NUM
ajfa-744	124	158	and	and	CCONJ
ajfa-744	124	159	4	4	NUM
ajfa-744	124	160	,	,	PUNCT
ajfa-744	124	161	the	the	DET
ajfa-744	124	162	industry	industry	NOUN
ajfa-744	124	163	superannuation	superannuation	NOUN
ajfa-744	124	164	fund	fund	NOUN
ajfa-744	124	165	sector	sector	NOUN
ajfa-744	124	166	shows	show	VERB
ajfa-744	124	167	significant	significant	ADJ
ajfa-744	124	168	figures	figure	NOUN
ajfa-744	124	169	for	for	ADP
ajfa-744	124	170	2007	2007	NUM
ajfa-744	124	171	with	with	ADP
ajfa-744	124	172	regard	regard	NOUN
ajfa-744	124	173	to	to	ADP
ajfa-744	124	174	number	number	NOUN
ajfa-744	124	175	of	of	ADP
ajfa-744	124	176	members	member	NOUN
ajfa-744	124	177	and	and	CCONJ
ajfa-744	124	178	value	value	NOUN
ajfa-744	124	179	of	of	ADP
ajfa-744	124	180	assets	asset	NOUN
ajfa-744	124	181	held	hold	VERB
ajfa-744	124	182	.	.	PUNCT
ajfa-744	125	1	industry	industry	NOUN
ajfa-744	125	2	funds	fund	NOUN
ajfa-744	125	3	are	be	AUX
ajfa-744	125	4	spread	spread	VERB
ajfa-744	125	5	between	between	ADP
ajfa-744	125	6	public	public	ADJ
ajfa-744	125	7	offer	offer	NOUN
ajfa-744	125	8	and	and	CCONJ
ajfa-744	125	9	non	non	ADJ
ajfa-744	125	10	-	-	ADJ
ajfa-744	125	11	public	public	ADJ
ajfa-744	125	12	offer	offer	NOUN
ajfa-744	125	13	funds	fund	NOUN
ajfa-744	125	14	.	.	PUNCT
ajfa-744	126	1	for	for	ADP
ajfa-744	126	2	the	the	DET
ajfa-744	126	3	typical	typical	ADJ
ajfa-744	126	4	member	member	NOUN
ajfa-744	126	5	with	with	ADP
ajfa-744	126	6	an	an	DET
ajfa-744	126	7	account	account	NOUN
ajfa-744	126	8	balance	balance	NOUN
ajfa-744	126	9	of	of	ADP
ajfa-744	126	10	between	between	ADP
ajfa-744	126	11	$	$	SYM
ajfa-744	126	12	27,000	27,000	NUM
ajfa-744	126	13	and	and	CCONJ
ajfa-744	126	14	$	$	SYM
ajfa-744	126	15	54,000	54,000	NUM
ajfa-744	126	16	the	the	DET
ajfa-744	126	17	unforeseen	unforeseen	ADJ
ajfa-744	126	18	global	global	ADJ
ajfa-744	126	19	economic	economic	ADJ
ajfa-744	126	20	downturn	downturn	NOUN
ajfa-744	126	21	in	in	ADP
ajfa-744	126	22	financial	financial	ADJ
ajfa-744	126	23	market	market	NOUN
ajfa-744	126	24	returns	return	NOUN
ajfa-744	126	25	since	since	SCONJ
ajfa-744	126	26	mid-2008	mid-2008	NOUN
ajfa-744	126	27	are	be	AUX
ajfa-744	126	28	of	of	ADP
ajfa-744	126	29	ongoing	ongoing	ADJ
ajfa-744	126	30	concern	concern	NOUN
ajfa-744	126	31	.	.	PUNCT
ajfa-744	127	1	industry	industry	NOUN
ajfa-744	127	2	superannuation	superannuation	NOUN
ajfa-744	127	3	funds	fund	NOUN
ajfa-744	127	4	have	have	AUX
ajfa-744	127	5	been	be	AUX
ajfa-744	127	6	selected	select	VERB
ajfa-744	127	7	because	because	SCONJ
ajfa-744	127	8	they	they	PRON
ajfa-744	127	9	invest	invest	VERB
ajfa-744	127	10	and	and	CCONJ
ajfa-744	127	11	manage	manage	VERB
ajfa-744	127	12	the	the	DET
ajfa-744	127	13	retirement	retirement	NOUN
ajfa-744	127	14	savings	saving	NOUN
ajfa-744	127	15	for	for	ADP
ajfa-744	127	16	over	over	ADP
ajfa-744	127	17	10,000,000	10,000,000	NUM
ajfa-744	127	18	australians	australian	NOUN
ajfa-744	127	19	.	.	PUNCT
ajfa-744	128	1	as	as	SCONJ
ajfa-744	128	2	can	can	AUX
ajfa-744	128	3	be	be	AUX
ajfa-744	128	4	seen	see	VERB
ajfa-744	128	5	from	from	ADP
ajfa-744	128	6	table	table	NOUN
ajfa-744	128	7	5	5	NUM
ajfa-744	128	8	and	and	CCONJ
ajfa-744	128	9	graph	graph	NOUN
ajfa-744	128	10	1	1	NUM
ajfa-744	128	11	,	,	PUNCT
ajfa-744	128	12	the	the	DET
ajfa-744	128	13	industry	industry	NOUN
ajfa-744	128	14	superannuation	superannuation	NOUN
ajfa-744	128	15	fund	fund	NOUN
ajfa-744	128	16	sector	sector	NOUN
ajfa-744	128	17	has	have	VERB
ajfa-744	128	18	the	the	DET
ajfa-744	128	19	second	second	ADV
ajfa-744	128	20	largest	large	ADJ
ajfa-744	128	21	number	number	NOUN
ajfa-744	128	22	of	of	ADP
ajfa-744	128	23	members	member	NOUN
ajfa-744	128	24	,	,	PUNCT
ajfa-744	128	25	with	with	ADP
ajfa-744	128	26	a	a	DET
ajfa-744	128	27	significant	significant	ADJ
ajfa-744	128	28	number	number	NOUN
ajfa-744	128	29	of	of	ADP
ajfa-744	128	30	members	member	NOUN
ajfa-744	128	31	at	at	ADP
ajfa-744	128	32	the	the	DET
ajfa-744	128	33	age	age	NOUN
ajfa-744	128	34	where	where	SCONJ
ajfa-744	128	35	they	they	PRON
ajfa-744	128	36	are	be	AUX
ajfa-744	128	37	eligible	eligible	ADJ
ajfa-744	128	38	to	to	PART
ajfa-744	128	39	draw	draw	VERB
ajfa-744	128	40	on	on	ADP
ajfa-744	128	41	their	their	PRON
ajfa-744	128	42	benefits	benefit	NOUN
ajfa-744	128	43	.	.	PUNCT
ajfa-744	129	1	as	as	SCONJ
ajfa-744	129	2	many	many	ADJ
ajfa-744	129	3	australians	australians	PROPN
ajfa-744	129	4	approach	approach	VERB
ajfa-744	129	5	retirement	retirement	NOUN
ajfa-744	129	6	,	,	PUNCT
ajfa-744	129	7	much	much	ADV
ajfa-744	129	8	is	be	AUX
ajfa-744	129	9	at	at	ADP
ajfa-744	129	10	stake	stake	NOUN
ajfa-744	129	11	in	in	ADP
ajfa-744	129	12	their	their	PRON
ajfa-744	129	13	superannuation	superannuation	NOUN
ajfa-744	129	14	investment	investment	NOUN
ajfa-744	129	15	.	.	PUNCT
ajfa-744	130	1	this	this	DET
ajfa-744	130	2	concern	concern	NOUN
ajfa-744	130	3	can	can	AUX
ajfa-744	130	4	be	be	AUX
ajfa-744	130	5	evidenced	evidence	VERB
ajfa-744	130	6	by	by	ADP
ajfa-744	130	7	actions	action	NOUN
ajfa-744	130	8	such	such	ADJ
ajfa-744	130	9	as	as	ADP
ajfa-744	130	10	industry	industry	NOUN
ajfa-744	130	11	super	super	PROPN
ajfa-744	130	12	fund	fund	NOUN
ajfa-744	130	13	administrators	administrator	NOUN
ajfa-744	130	14	requesting	request	VERB
ajfa-744	130	15	bernie	bernie	PROPN
ajfa-744	130	16	fraser	fraser	PROPN
ajfa-744	130	17	(	(	PUNCT
ajfa-744	130	18	exaustralian	exaustralian	PROPN
ajfa-744	130	19	reserve	reserve	PROPN
ajfa-744	130	20	bank	bank	PROPN
ajfa-744	130	21	governor	governor	NOUN
ajfa-744	130	22	)	)	PUNCT
ajfa-744	130	23	to	to	PART
ajfa-744	130	24	provide	provide	VERB
ajfa-744	130	25	calming	calm	VERB
ajfa-744	130	26	words	word	NOUN
ajfa-744	130	27	to	to	ADP
ajfa-744	130	28	investors	investor	NOUN
ajfa-744	130	29	in	in	ADP
ajfa-744	130	30	a	a	DET
ajfa-744	130	31	televised	televise	VERB
ajfa-744	130	32	national	national	ADJ
ajfa-744	130	33	broadcast	broadcast	NOUN
ajfa-744	130	34	and	and	CCONJ
ajfa-744	130	35	ongoing	ongoing	ADJ
ajfa-744	130	36	advertisements.13	advertisements.13	NUM
ajfa-744	130	37	13	13	NUM
ajfa-744	130	38	bernie	bernie	PROPN
ajfa-744	130	39	fraser	fraser	PROPN
ajfa-744	130	40	spoke	speak	VERB
ajfa-744	130	41	about	about	ADP
ajfa-744	130	42	the	the	DET
ajfa-744	130	43	need	need	NOUN
ajfa-744	130	44	for	for	SCONJ
ajfa-744	130	45	investors	investor	NOUN
ajfa-744	130	46	not	not	PART
ajfa-744	130	47	to	to	PART
ajfa-744	130	48	panic	panic	VERB
ajfa-744	130	49	and	and	CCONJ
ajfa-744	130	50	to	to	PART
ajfa-744	130	51	view	view	VERB
ajfa-744	130	52	superannuation	superannuation	NOUN
ajfa-744	130	53	as	as	ADP
ajfa-744	130	54	a	a	DET
ajfa-744	130	55	long	long	ADJ
ajfa-744	130	56	tern	tern	ADJ
ajfa-744	130	57	investment	investment	NOUN
ajfa-744	130	58	.	.	PUNCT
ajfa-744	131	1	televised	televise	VERB
ajfa-744	131	2	national	national	ADJ
ajfa-744	131	3	broadcast	broadcast	NOUN
ajfa-744	131	4	,	,	PUNCT
ajfa-744	131	5	6	6	NUM
ajfa-744	131	6	pm	pm	NOUN
ajfa-744	131	7	,	,	PUNCT
ajfa-744	131	8	14	14	NUM
ajfa-744	131	9	october	october	NOUN
ajfa-744	131	10	2008	2008	NUM
ajfa-744	131	11	.	.	PUNCT
ajfa-744	132	1	advertisements	advertisement	NOUN
ajfa-744	132	2	have	have	AUX
ajfa-744	132	3	been	be	AUX
ajfa-744	132	4	screened	screen	VERB
ajfa-744	132	5	on	on	ADP
ajfa-744	132	6	television	television	NOUN
ajfa-744	132	7	in	in	ADP
ajfa-744	132	8	2009	2009	NUM
ajfa-744	132	9	.	.	PUNCT
ajfa-744	133	1	asian	asian	ADJ
ajfa-744	133	2	journal	journal	PROPN
ajfa-744	133	3	of	of	ADP
ajfa-744	133	4	finance	finance	PROPN
ajfa-744	133	5	&	&	CCONJ
ajfa-744	133	6	accounting	accounting	PROPN
ajfa-744	133	7	issn	issn	PROPN
ajfa-744	133	8	1946	1946	NUM
ajfa-744	133	9	-	-	PUNCT
ajfa-744	133	10	052x	052x	NOUN
ajfa-744	133	11	2012	2012	NUM
ajfa-744	133	12	,	,	PUNCT
ajfa-744	133	13	vol	vol	NOUN
ajfa-744	133	14	.	.	PROPN
ajfa-744	133	15	4	4	NUM
ajfa-744	133	16	,	,	PUNCT
ajfa-744	133	17	no	no	INTJ
ajfa-744	133	18	.	.	NOUN
ajfa-744	133	19	1	1	NUM
ajfa-744	133	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	133	21	103	103	NUM
ajfa-744	133	22	table	table	NOUN
ajfa-744	133	23	5	5	NUM
ajfa-744	133	24	.	.	PUNCT
ajfa-744	133	25	age	age	NOUN
ajfa-744	133	26	segmentation	segmentation	NOUN
ajfa-744	133	27	of	of	ADP
ajfa-744	133	28	member	member	NOUN
ajfa-744	133	29	accounts	account	NOUN
ajfa-744	133	30	by	by	ADP
ajfa-744	133	31	fund	fund	NOUN
ajfa-744	133	32	type	type	NOUN
ajfa-744	133	33	(	(	PUNCT
ajfa-744	133	34	‘	'	PUNCT
ajfa-744	133	35	000s	000s	NUM
ajfa-744	133	36	)	)	PUNCT
ajfa-744	133	37	fund	fund	NOUN
ajfa-744	133	38	type	type	NOUN
ajfa-744	133	39	<	<	X
ajfa-744	133	40	35yrs	35yrs	PROPN
ajfa-744	133	41	35	35	NUM
ajfa-744	133	42	-	-	SYM
ajfa-744	133	43	45	45	NUM
ajfa-744	133	44	yrs	yrs	PROPN
ajfa-744	133	45	50	50	NUM
ajfa-744	133	46	-	-	SYM
ajfa-744	133	47	59	59	NUM
ajfa-744	133	48	yrs	yr	NOUN
ajfa-744	133	49	60	60	NUM
ajfa-744	133	50	-	-	SYM
ajfa-744	133	51	65	65	NUM
ajfa-744	133	52	yrs	yr	NOUN
ajfa-744	133	53	>	>	X
ajfa-744	133	54	65	65	NUM
ajfa-744	133	55	yrs	yrs	PROPN
ajfa-744	133	56	total	total	VERB
ajfa-744	133	57	corporate	corporate	ADJ
ajfa-744	133	58	249	249	NUM
ajfa-744	133	59	278	278	NUM
ajfa-744	133	60	112	112	NUM
ajfa-744	133	61	24	24	NUM
ajfa-744	133	62	14	14	NUM
ajfa-744	133	63	676	676	NUM
ajfa-744	133	64	industry	industry	NOUN
ajfa-744	133	65	5,488	5,488	NUM
ajfa-744	133	66	3,357	3,357	NUM
ajfa-744	133	67	1,362	1,362	NUM
ajfa-744	133	68	342	342	NUM
ajfa-744	133	69	105	105	NUM
ajfa-744	133	70	10,654	10,654	NUM
ajfa-744	133	71	public	public	ADJ
ajfa-744	133	72	sector	sector	NOUN
ajfa-744	133	73	740	740	NUM
ajfa-744	133	74	1,126	1,126	NUM
ajfa-744	133	75	657	657	NUM
ajfa-744	133	76	192	192	NUM
ajfa-744	133	77	210	210	NUM
ajfa-744	133	78	2,925	2,925	NUM
ajfa-744	133	79	retail	retail	NOUN
ajfa-744	133	80	6,284	6,284	NUM
ajfa-744	133	81	5,649	5,649	NUM
ajfa-744	133	82	2,320	2,320	NUM
ajfa-744	133	83	737	737	NUM
ajfa-744	133	84	447	447	NUM
ajfa-744	133	85	15,437	15,437	NUM
ajfa-744	133	86	total	total	NOUN
ajfa-744	133	87	12,761	12,761	NUM
ajfa-744	133	88	10,410	10,410	NUM
ajfa-744	133	89	4,451	4,451	NUM
ajfa-744	133	90	1,295	1,295	NUM
ajfa-744	133	91	776	776	NUM
ajfa-744	133	92	29,693	29,693	NUM
ajfa-744	133	93	source	source	NOUN
ajfa-744	133	94	:	:	PUNCT
ajfa-744	133	95	australian	australian	ADJ
ajfa-744	133	96	prudential	prudential	ADJ
ajfa-744	133	97	regulation	regulation	PROPN
ajfa-744	133	98	authority	authority	NOUN
ajfa-744	133	99	,	,	PUNCT
ajfa-744	133	100	statistics	statistic	NOUN
ajfa-744	133	101	:	:	PUNCT
ajfa-744	133	102	annual	annual	ADJ
ajfa-744	133	103	superannuation	superannuation	NOUN
ajfa-744	133	104	bulletin	bulletin	NOUN
ajfa-744	133	105	june	june	PROPN
ajfa-744	133	106	2007	2007	NUM
ajfa-744	133	107	,	,	PUNCT
ajfa-744	133	108	p.31	p.31	X
ajfa-744	133	109	.	.	PUNCT
ajfa-744	134	1	graph	graph	NOUN
ajfa-744	134	2	1	1	NUM
ajfa-744	134	3	.	.	PUNCT
ajfa-744	134	4	age	age	NOUN
ajfa-744	134	5	segmentation	segmentation	NOUN
ajfa-744	134	6	of	of	ADP
ajfa-744	134	7	member	member	NOUN
ajfa-744	134	8	accounts	account	NOUN
ajfa-744	134	9	by	by	ADP
ajfa-744	134	10	fund	fund	NOUN
ajfa-744	134	11	type	type	NOUN
ajfa-744	134	12	0	0	NUM
ajfa-744	134	13	1000	1000	NUM
ajfa-744	134	14	2000	2000	NUM
ajfa-744	134	15	3000	3000	NUM
ajfa-744	134	16	4000	4000	NUM
ajfa-744	134	17	5000	5000	NUM
ajfa-744	134	18	6000	6000	NUM
ajfa-744	134	19	7000	7000	NUM
ajfa-744	134	20	<	<	X
ajfa-744	134	21	35yrs	35yrs	PROPN
ajfa-744	134	22	35	35	NUM
ajfa-744	134	23	-	-	SYM
ajfa-744	134	24	45	45	NUM
ajfa-744	134	25	yrs	yrs	PROPN
ajfa-744	134	26	50	50	NUM
ajfa-744	134	27	-	-	SYM
ajfa-744	134	28	59	59	NUM
ajfa-744	134	29	yrs	yr	NOUN
ajfa-744	134	30	60	60	NUM
ajfa-744	134	31	-	-	SYM
ajfa-744	134	32	65	65	NUM
ajfa-744	134	33	yrs	yr	NOUN
ajfa-744	134	34	>	>	X
ajfa-744	134	35	65	65	NUM
ajfa-744	134	36	yrs	yrs	PROPN
ajfa-744	134	37	age	age	NOUN
ajfa-744	134	38	range	range	NOUN
ajfa-744	134	39	of	of	ADP
ajfa-744	134	40	member	member	NOUN
ajfa-744	134	41	n	n	CCONJ
ajfa-744	134	42	o	o	NOUN
ajfa-744	134	43	.	.	PUNCT
ajfa-744	135	1	o	o	X
ajfa-744	136	1	f	f	X
ajfa-744	136	2	m	m	VERB
ajfa-744	136	3	e	e	NOUN
ajfa-744	136	4	m	m	PROPN
ajfa-744	136	5	b	b	PROPN
ajfa-744	136	6	e	e	X
ajfa-744	136	7	rs	rs	X
ajfa-744	136	8	(	(	PUNCT
ajfa-744	136	9	'	'	PUNCT
ajfa-744	136	10	0	0	NUM
ajfa-744	136	11	0	0	NUM
ajfa-744	136	12	0	0	NUM
ajfa-744	136	13	s	s	NOUN
ajfa-744	136	14	)	)	PUNCT
ajfa-744	136	15	corporate	corporate	ADJ
ajfa-744	136	16	industry	industry	NOUN
ajfa-744	136	17	public	public	ADJ
ajfa-744	136	18	sector	sector	NOUN
ajfa-744	136	19	retail	retail	NOUN
ajfa-744	136	20	graph	graph	NOUN
ajfa-744	136	21	1	1	NUM
ajfa-744	136	22	.	.	NOUN
ajfa-744	136	23	5.1	5.1	NUM
ajfa-744	136	24	disclosure	disclosure	NOUN
ajfa-744	136	25	requirement	requirement	NOUN
ajfa-744	136	26	of	of	ADP
ajfa-744	136	27	aasb	aasb	NOUN
ajfa-744	136	28	7	7	NUM
ajfa-744	136	29	the	the	DET
ajfa-744	136	30	accounting	accounting	NOUN
ajfa-744	136	31	standard	standard	PROPN
ajfa-744	136	32	aasb	aasb	VERB
ajfa-744	136	33	7	7	NUM
ajfa-744	136	34	financial	financial	ADJ
ajfa-744	136	35	instruments	instrument	NOUN
ajfa-744	136	36	:	:	PUNCT
ajfa-744	136	37	disclosures	disclosure	NOUN
ajfa-744	136	38	was	be	AUX
ajfa-744	136	39	introduced	introduce	VERB
ajfa-744	136	40	to	to	PART
ajfa-744	136	41	require	require	VERB
ajfa-744	136	42	‘	'	PUNCT
ajfa-744	136	43	reporting	report	VERB
ajfa-744	136	44	entities	entity	NOUN
ajfa-744	136	45	’	'	PUNCT
ajfa-744	136	46	to	to	PART
ajfa-744	136	47	assist	assist	VERB
ajfa-744	136	48	their	their	PRON
ajfa-744	136	49	stakeholders	stakeholder	NOUN
ajfa-744	136	50	in	in	ADP
ajfa-744	136	51	evaluating	evaluate	VERB
ajfa-744	136	52	the	the	DET
ajfa-744	136	53	significance	significance	NOUN
ajfa-744	136	54	of	of	ADP
ajfa-744	136	55	financial	financial	ADJ
ajfa-744	136	56	instruments	instrument	NOUN
ajfa-744	136	57	in	in	ADP
ajfa-744	136	58	relation	relation	NOUN
ajfa-744	136	59	to	to	ADP
ajfa-744	136	60	an	an	DET
ajfa-744	136	61	entity	entity	NOUN
ajfa-744	136	62	’s	’s	PART
ajfa-744	136	63	position	position	NOUN
ajfa-744	136	64	and	and	CCONJ
ajfa-744	136	65	performance.14	performance.14	NOUN
ajfa-744	136	66	the	the	DET
ajfa-744	136	67	standard	standard	NOUN
ajfa-744	136	68	is	be	AUX
ajfa-744	136	69	also	also	ADV
ajfa-744	136	70	aimed	aim	VERB
ajfa-744	136	71	at	at	ADP
ajfa-744	136	72	assisting	assist	VERB
ajfa-744	136	73	stakeholders	stakeholder	NOUN
ajfa-744	136	74	determine	determine	VERB
ajfa-744	136	75	the	the	DET
ajfa-744	136	76	nature	nature	NOUN
ajfa-744	136	77	and	and	CCONJ
ajfa-744	136	78	extent	extent	NOUN
ajfa-744	136	79	of	of	ADP
ajfa-744	136	80	risks	risk	NOUN
ajfa-744	136	81	arising	arise	VERB
ajfa-744	136	82	from	from	ADP
ajfa-744	136	83	financial	financial	ADJ
ajfa-744	136	84	instruments	instrument	NOUN
ajfa-744	136	85	.	.	PUNCT
ajfa-744	137	1	15	15	NUM
ajfa-744	137	2	the	the	DET
ajfa-744	137	3	standard	standard	NOUN
ajfa-744	137	4	’s	’s	PART
ajfa-744	137	5	disclosure	disclosure	NOUN
ajfa-744	137	6	requirements	requirement	NOUN
ajfa-744	137	7	are	be	AUX
ajfa-744	137	8	broad	broad	ADJ
ajfa-744	137	9	and	and	CCONJ
ajfa-744	137	10	cover	cover	VERB
ajfa-744	137	11	objectives	objective	NOUN
ajfa-744	137	12	,	,	PUNCT
ajfa-744	137	13	policies	policy	NOUN
ajfa-744	137	14	and	and	CCONJ
ajfa-744	137	15	procedures	procedure	NOUN
ajfa-744	137	16	(	(	PUNCT
ajfa-744	137	17	incorporating	incorporate	VERB
ajfa-744	137	18	methodologies	methodology	NOUN
ajfa-744	137	19	)	)	PUNCT
ajfa-744	137	20	for	for	ADP
ajfa-744	137	21	managing	manage	VERB
ajfa-744	137	22	financial	financial	ADJ
ajfa-744	137	23	risk	risk	NOUN
ajfa-744	137	24	.	.	PUNCT
ajfa-744	138	1	14	14	NUM
ajfa-744	138	2	a	a	DET
ajfa-744	138	3	‘	'	PUNCT
ajfa-744	138	4	reporting	reporting	NOUN
ajfa-744	138	5	entity	entity	NOUN
ajfa-744	138	6	’	'	PUNCT
ajfa-744	138	7	is	be	AUX
ajfa-744	138	8	required	require	VERB
ajfa-744	138	9	to	to	PART
ajfa-744	138	10	prepare	prepare	VERB
ajfa-744	138	11	financial	financial	ADJ
ajfa-744	138	12	reports	report	NOUN
ajfa-744	138	13	in	in	ADP
ajfa-744	138	14	accordance	accordance	NOUN
ajfa-744	138	15	with	with	ADP
ajfa-744	138	16	part	part	NOUN
ajfa-744	138	17	2m.3	2m.3	NOUN
ajfa-744	138	18	of	of	ADP
ajfa-744	138	19	the	the	DET
ajfa-744	138	20	corporations	corporation	NOUN
ajfa-744	138	21	act	act	PROPN
ajfa-744	138	22	.	.	PUNCT
ajfa-744	139	1	15	15	NUM
ajfa-744	139	2	aasb7	aasb7	NOUN
ajfa-744	139	3	,	,	PUNCT
ajfa-744	139	4	para	para	NOUN
ajfa-744	139	5	1	1	NUM
ajfa-744	139	6	.	.	PUNCT
ajfa-744	139	7	asian	asian	ADJ
ajfa-744	139	8	journal	journal	PROPN
ajfa-744	139	9	of	of	ADP
ajfa-744	139	10	finance	finance	PROPN
ajfa-744	139	11	&	&	CCONJ
ajfa-744	139	12	accounting	accounting	PROPN
ajfa-744	139	13	issn	issn	PROPN
ajfa-744	139	14	1946	1946	NUM
ajfa-744	139	15	-	-	PUNCT
ajfa-744	139	16	052x	052x	NOUN
ajfa-744	139	17	2012	2012	NUM
ajfa-744	139	18	,	,	PUNCT
ajfa-744	139	19	vol	vol	NOUN
ajfa-744	139	20	.	.	PROPN
ajfa-744	139	21	4	4	NUM
ajfa-744	139	22	,	,	PUNCT
ajfa-744	139	23	no	no	INTJ
ajfa-744	139	24	.	.	NOUN
ajfa-744	139	25	1	1	NUM
ajfa-744	139	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	139	27	104	104	NUM
ajfa-744	139	28	the	the	DET
ajfa-744	139	29	predecessor	predecessor	NOUN
ajfa-744	139	30	to	to	ADP
ajfa-744	139	31	the	the	DET
ajfa-744	139	32	aasb	aasb	NOUN
ajfa-744	139	33	7	7	NUM
ajfa-744	139	34	standard	standard	NOUN
ajfa-744	139	35	was	be	AUX
ajfa-744	139	36	aasb	aasb	VERB
ajfa-744	139	37	132	132	NUM
ajfa-744	139	38	financial	financial	ADJ
ajfa-744	139	39	instruments	instrument	NOUN
ajfa-744	139	40	:	:	PUNCT
ajfa-744	139	41	disclosure	disclosure	NOUN
ajfa-744	139	42	and	and	CCONJ
ajfa-744	139	43	presentation	presentation	NOUN
ajfa-744	139	44	,	,	PUNCT
ajfa-744	139	45	which	which	PRON
ajfa-744	139	46	required	require	VERB
ajfa-744	139	47	only	only	ADV
ajfa-744	139	48	a	a	DET
ajfa-744	139	49	statement	statement	NOUN
ajfa-744	139	50	on	on	ADP
ajfa-744	139	51	the	the	DET
ajfa-744	139	52	risks	risk	NOUN
ajfa-744	139	53	of	of	ADP
ajfa-744	139	54	a	a	DET
ajfa-744	139	55	fund	fund	NOUN
ajfa-744	139	56	including	include	VERB
ajfa-744	139	57	risk	risk	NOUN
ajfa-744	139	58	management	management	NOUN
ajfa-744	139	59	policies	policy	NOUN
ajfa-744	139	60	.	.	PUNCT
ajfa-744	140	1	aasb	aasb	VERB
ajfa-744	140	2	7	7	NUM
ajfa-744	140	3	supersedes	supersede	VERB
ajfa-744	140	4	the	the	DET
ajfa-744	140	5	disclosure	disclosure	NOUN
ajfa-744	140	6	requirements	requirement	NOUN
ajfa-744	140	7	of	of	ADP
ajfa-744	140	8	aasb	aasb	NOUN
ajfa-744	140	9	132	132	NUM
ajfa-744	140	10	but	but	CCONJ
ajfa-744	140	11	the	the	DET
ajfa-744	140	12	presentation	presentation	NOUN
ajfa-744	140	13	requirements	requirement	NOUN
ajfa-744	140	14	of	of	ADP
ajfa-744	140	15	the	the	DET
ajfa-744	140	16	latter	latter	ADJ
ajfa-744	140	17	remain	remain	VERB
ajfa-744	140	18	unchanged	unchanged	ADJ
ajfa-744	140	19	.	.	PUNCT
ajfa-744	141	1	an	an	DET
ajfa-744	141	2	example	example	NOUN
ajfa-744	141	3	of	of	ADP
ajfa-744	141	4	the	the	DET
ajfa-744	141	5	additional	additional	ADJ
ajfa-744	141	6	disclosure	disclosure	NOUN
ajfa-744	141	7	requirements	requirement	NOUN
ajfa-744	141	8	of	of	ADP
ajfa-744	141	9	aasb	aasb	NOUN
ajfa-744	141	10	7	7	NUM
ajfa-744	141	11	is	be	AUX
ajfa-744	141	12	that	that	SCONJ
ajfa-744	141	13	the	the	DET
ajfa-744	141	14	accounting	accounting	NOUN
ajfa-744	141	15	polices	police	NOUN
ajfa-744	141	16	used	use	VERB
ajfa-744	141	17	in	in	ADP
ajfa-744	141	18	preparing	prepare	VERB
ajfa-744	141	19	the	the	DET
ajfa-744	141	20	accounts	account	NOUN
ajfa-744	141	21	must	must	AUX
ajfa-744	141	22	be	be	AUX
ajfa-744	141	23	stated	state	VERB
ajfa-744	141	24	.	.	PUNCT
ajfa-744	142	1	importantly	importantly	ADV
ajfa-744	142	2	,	,	PUNCT
ajfa-744	142	3	types	type	NOUN
ajfa-744	142	4	of	of	ADP
ajfa-744	142	5	hedge	hedge	NOUN
ajfa-744	142	6	accounting	accounting	NOUN
ajfa-744	142	7	must	must	AUX
ajfa-744	142	8	be	be	AUX
ajfa-744	142	9	described	describe	VERB
ajfa-744	142	10	,	,	PUNCT
ajfa-744	142	11	including	include	VERB
ajfa-744	142	12	fair	fair	ADJ
ajfa-744	142	13	value	value	NOUN
ajfa-744	142	14	hedges	hedge	NOUN
ajfa-744	142	15	,	,	PUNCT
ajfa-744	142	16	cash	cash	NOUN
ajfa-744	142	17	flow	flow	NOUN
ajfa-744	142	18	hedges	hedge	NOUN
ajfa-744	142	19	and	and	CCONJ
ajfa-744	142	20	hedges	hedge	NOUN
ajfa-744	142	21	of	of	ADP
ajfa-744	142	22	net	net	ADJ
ajfa-744	142	23	investments	investment	NOUN
ajfa-744	142	24	in	in	ADP
ajfa-744	142	25	foreign	foreign	ADJ
ajfa-744	142	26	operations.16	operations.16	PROPN
ajfa-744	142	27	disclosure	disclosure	NOUN
ajfa-744	142	28	required	require	VERB
ajfa-744	142	29	can	can	AUX
ajfa-744	142	30	extend	extend	VERB
ajfa-744	142	31	to	to	ADP
ajfa-744	142	32	types	type	NOUN
ajfa-744	142	33	of	of	ADP
ajfa-744	142	34	investments	investment	NOUN
ajfa-744	142	35	held	hold	VERB
ajfa-744	142	36	within	within	ADP
ajfa-744	142	37	the	the	DET
ajfa-744	142	38	fund	fund	NOUN
ajfa-744	142	39	;	;	PUNCT
ajfa-744	142	40	the	the	DET
ajfa-744	142	41	role	role	NOUN
ajfa-744	142	42	of	of	ADP
ajfa-744	142	43	the	the	DET
ajfa-744	142	44	investment	investment	NOUN
ajfa-744	142	45	manager	manager	NOUN
ajfa-744	142	46	;	;	PUNCT
ajfa-744	142	47	how	how	SCONJ
ajfa-744	142	48	compliance	compliance	NOUN
ajfa-744	142	49	for	for	ADP
ajfa-744	142	50	the	the	DET
ajfa-744	142	51	range	range	NOUN
ajfa-744	142	52	of	of	ADP
ajfa-744	142	53	investment	investment	NOUN
ajfa-744	142	54	risk	risk	NOUN
ajfa-744	142	55	is	be	AUX
ajfa-744	142	56	monitored	monitor	VERB
ajfa-744	142	57	by	by	ADP
ajfa-744	142	58	the	the	DET
ajfa-744	142	59	investment	investment	NOUN
ajfa-744	142	60	manager	manager	NOUN
ajfa-744	142	61	;	;	PUNCT
ajfa-744	142	62	and	and	CCONJ
ajfa-744	142	63	the	the	DET
ajfa-744	142	64	range	range	NOUN
ajfa-744	142	65	of	of	ADP
ajfa-744	142	66	risks	risk	NOUN
ajfa-744	142	67	exposed	expose	VERB
ajfa-744	142	68	and	and	CCONJ
ajfa-744	142	69	how	how	SCONJ
ajfa-744	142	70	they	they	PRON
ajfa-744	142	71	arise	arise	VERB
ajfa-744	142	72	.	.	PUNCT
ajfa-744	143	1	the	the	DET
ajfa-744	143	2	disclosure	disclosure	NOUN
ajfa-744	143	3	is	be	AUX
ajfa-744	143	4	based	base	VERB
ajfa-744	143	5	on	on	ADP
ajfa-744	143	6	information	information	NOUN
ajfa-744	143	7	likely	likely	ADJ
ajfa-744	143	8	to	to	PART
ajfa-744	143	9	be	be	AUX
ajfa-744	143	10	provided	provide	VERB
ajfa-744	143	11	internally	internally	ADV
ajfa-744	143	12	to	to	ADP
ajfa-744	143	13	key	key	ADJ
ajfa-744	143	14	management	management	NOUN
ajfa-744	143	15	personnel	personnel	NOUN
ajfa-744	143	16	including	include	VERB
ajfa-744	143	17	the	the	DET
ajfa-744	143	18	board	board	NOUN
ajfa-744	143	19	.	.	PUNCT
ajfa-744	144	1	involvement	involvement	NOUN
ajfa-744	144	2	of	of	ADP
ajfa-744	144	3	fund	fund	NOUN
ajfa-744	144	4	clients	client	NOUN
ajfa-744	144	5	may	may	AUX
ajfa-744	144	6	be	be	AUX
ajfa-744	144	7	required	require	VERB
ajfa-744	144	8	to	to	PART
ajfa-744	144	9	complete	complete	VERB
ajfa-744	144	10	some	some	DET
ajfa-744	144	11	disclosures	disclosure	NOUN
ajfa-744	144	12	.	.	PUNCT
ajfa-744	145	1	generally	generally	ADV
ajfa-744	145	2	,	,	PUNCT
ajfa-744	145	3	in	in	ADP
ajfa-744	145	4	a	a	DET
ajfa-744	145	5	comparison	comparison	NOUN
ajfa-744	145	6	between	between	ADP
ajfa-744	145	7	aasb	aasb	NOUN
ajfa-744	145	8	132	132	NUM
ajfa-744	145	9	and	and	CCONJ
ajfa-744	145	10	the	the	DET
ajfa-744	145	11	new	new	ADJ
ajfa-744	145	12	aasb	aasb	NOUN
ajfa-744	145	13	7	7	NUM
ajfa-744	145	14	,	,	PUNCT
ajfa-744	145	15	the	the	DET
ajfa-744	145	16	latter	latter	ADJ
ajfa-744	145	17	is	be	AUX
ajfa-744	145	18	far	far	ADV
ajfa-744	145	19	more	more	ADJ
ajfa-744	145	20	prescriptive	prescriptive	ADJ
ajfa-744	145	21	on	on	ADP
ajfa-744	145	22	disclosure	disclosure	NOUN
ajfa-744	145	23	details	detail	NOUN
ajfa-744	145	24	.	.	PUNCT
ajfa-744	146	1	this	this	DET
ajfa-744	146	2	paper	paper	NOUN
ajfa-744	146	3	will	will	AUX
ajfa-744	146	4	only	only	ADV
ajfa-744	146	5	focus	focus	VERB
ajfa-744	146	6	on	on	ADP
ajfa-744	146	7	disclosures	disclosure	NOUN
ajfa-744	146	8	prescribed	prescribe	VERB
ajfa-744	146	9	by	by	ADP
ajfa-744	146	10	aasb	aasb	NOUN
ajfa-744	146	11	7	7	NUM
ajfa-744	146	12	paragraphs	paragraph	NOUN
ajfa-744	146	13	31	31	NUM
ajfa-744	146	14	to	to	ADP
ajfa-744	146	15	42	42	NUM
ajfa-744	146	16	in	in	ADP
ajfa-744	146	17	the	the	DET
ajfa-744	146	18	section	section	NOUN
ajfa-744	146	19	that	that	PRON
ajfa-744	146	20	is	be	AUX
ajfa-744	146	21	headed	head	VERB
ajfa-744	146	22	‘	'	PUNCT
ajfa-744	146	23	nature	nature	NOUN
ajfa-744	146	24	and	and	CCONJ
ajfa-744	146	25	extent	extent	NOUN
ajfa-744	146	26	of	of	ADP
ajfa-744	146	27	risks	risk	NOUN
ajfa-744	146	28	arising	arise	VERB
ajfa-744	146	29	from	from	ADP
ajfa-744	146	30	financial	financial	ADJ
ajfa-744	146	31	instruments	instrument	NOUN
ajfa-744	146	32	’	'	PUNCT
ajfa-744	146	33	.	.	PUNCT
ajfa-744	147	1	the	the	DET
ajfa-744	147	2	reason	reason	NOUN
ajfa-744	147	3	for	for	ADP
ajfa-744	147	4	restricting	restrict	VERB
ajfa-744	147	5	the	the	DET
ajfa-744	147	6	paper	paper	NOUN
ajfa-744	147	7	to	to	ADP
ajfa-744	147	8	this	this	DET
ajfa-744	147	9	aspect	aspect	NOUN
ajfa-744	147	10	is	be	AUX
ajfa-744	147	11	because	because	SCONJ
ajfa-744	147	12	the	the	DET
ajfa-744	147	13	global	global	ADJ
ajfa-744	147	14	economic	economic	ADJ
ajfa-744	147	15	downturn	downturn	NOUN
ajfa-744	147	16	has	have	AUX
ajfa-744	147	17	forced	force	VERB
ajfa-744	147	18	many	many	ADJ
ajfa-744	147	19	investors	investor	NOUN
ajfa-744	147	20	to	to	PART
ajfa-744	147	21	address	address	VERB
ajfa-744	147	22	their	their	PRON
ajfa-744	147	23	lack	lack	NOUN
ajfa-744	147	24	of	of	ADP
ajfa-744	147	25	understanding	understanding	NOUN
ajfa-744	147	26	of	of	ADP
ajfa-744	147	27	the	the	DET
ajfa-744	147	28	inherent	inherent	ADJ
ajfa-744	147	29	risks	risk	NOUN
ajfa-744	147	30	attached	attach	VERB
ajfa-744	147	31	to	to	ADP
ajfa-744	147	32	their	their	PRON
ajfa-744	147	33	investment	investment	NOUN
ajfa-744	147	34	portfolios	portfolio	NOUN
ajfa-744	147	35	,	,	PUNCT
ajfa-744	147	36	and	and	CCONJ
ajfa-744	147	37	so	so	ADV
ajfa-744	147	38	our	our	PRON
ajfa-744	147	39	study	study	NOUN
ajfa-744	147	40	will	will	AUX
ajfa-744	147	41	help	help	VERB
ajfa-744	147	42	determine	determine	VERB
ajfa-744	147	43	the	the	DET
ajfa-744	147	44	assistance	assistance	NOUN
ajfa-744	147	45	provided	provide	VERB
ajfa-744	147	46	by	by	ADP
ajfa-744	147	47	aasb	aasb	NOUN
ajfa-744	147	48	7	7	NUM
ajfa-744	147	49	.	.	NOUN
ajfa-744	147	50	5.2	5.2	NUM
ajfa-744	147	51	nature	nature	NOUN
ajfa-744	147	52	and	and	CCONJ
ajfa-744	147	53	extent	extent	NOUN
ajfa-744	147	54	of	of	ADP
ajfa-744	147	55	risks	risk	NOUN
ajfa-744	147	56	arising	arise	VERB
ajfa-744	147	57	from	from	ADP
ajfa-744	147	58	financial	financial	ADJ
ajfa-744	147	59	instruments	instrument	NOUN
ajfa-744	147	60	with	with	ADP
ajfa-744	147	61	regard	regard	NOUN
ajfa-744	147	62	to	to	ADP
ajfa-744	147	63	risk	risk	NOUN
ajfa-744	147	64	generally	generally	ADV
ajfa-744	147	65	,	,	PUNCT
ajfa-744	147	66	superannuation	superannuation	NOUN
ajfa-744	147	67	funds	fund	NOUN
ajfa-744	147	68	are	be	AUX
ajfa-744	147	69	increasingly	increasingly	ADV
ajfa-744	147	70	turning	turn	VERB
ajfa-744	147	71	to	to	ADP
ajfa-744	147	72	forensic	forensic	ADJ
ajfa-744	147	73	risk	risk	NOUN
ajfa-744	147	74	management	management	NOUN
ajfa-744	147	75	tools	tool	NOUN
ajfa-744	147	76	in	in	ADP
ajfa-744	147	77	an	an	DET
ajfa-744	147	78	effort	effort	NOUN
ajfa-744	147	79	to	to	PART
ajfa-744	147	80	capture	capture	VERB
ajfa-744	147	81	their	their	PRON
ajfa-744	147	82	absolute	absolute	ADJ
ajfa-744	147	83	exposure	exposure	NOUN
ajfa-744	147	84	in	in	ADP
ajfa-744	147	85	a	a	DET
ajfa-744	147	86	range	range	NOUN
ajfa-744	147	87	of	of	ADP
ajfa-744	147	88	portfolios	portfolio	NOUN
ajfa-744	147	89	.	.	PUNCT
ajfa-744	148	1	according	accord	VERB
ajfa-744	148	2	to	to	ADP
ajfa-744	148	3	jp	jp	PROPN
ajfa-744	148	4	morgan	morgan	PROPN
ajfa-744	148	5	worldwide	worldwide	PROPN
ajfa-744	148	6	securities	securities	PROPN
ajfa-744	148	7	services	services	PROPN
ajfa-744	148	8	,	,	PUNCT
ajfa-744	148	9	the	the	DET
ajfa-744	148	10	global	global	ADJ
ajfa-744	148	11	financial	financial	ADJ
ajfa-744	148	12	crisis	crisis	NOUN
ajfa-744	148	13	has	have	AUX
ajfa-744	148	14	led	lead	VERB
ajfa-744	148	15	to	to	ADP
ajfa-744	148	16	‘	'	PUNCT
ajfa-744	148	17	a	a	DET
ajfa-744	148	18	seismic	seismic	ADJ
ajfa-744	148	19	change	change	NOUN
ajfa-744	148	20	in	in	ADP
ajfa-744	148	21	super	super	ADJ
ajfa-744	148	22	funds	fund	NOUN
ajfa-744	148	23	,	,	PUNCT
ajfa-744	148	24	with	with	ADP
ajfa-744	148	25	funds	fund	NOUN
ajfa-744	148	26	seeking	seek	VERB
ajfa-744	148	27	a	a	DET
ajfa-744	148	28	better	well	ADJ
ajfa-744	148	29	understanding	understanding	NOUN
ajfa-744	148	30	of	of	ADP
ajfa-744	148	31	risk	risk	NOUN
ajfa-744	148	32	investment	investment	NOUN
ajfa-744	148	33	exposure	exposure	NOUN
ajfa-744	148	34	in	in	ADP
ajfa-744	148	35	portfolios	portfolio	NOUN
ajfa-744	148	36	holding	hold	VERB
ajfa-744	148	37	public	public	ADJ
ajfa-744	148	38	,	,	PUNCT
ajfa-744	148	39	private	private	ADJ
ajfa-744	148	40	and	and	CCONJ
ajfa-744	148	41	alternative	alternative	ADJ
ajfa-744	148	42	investments	investment	NOUN
ajfa-744	148	43	.	.	PUNCT
ajfa-744	148	44	’	'	PUNCT
ajfa-744	149	1	the	the	DET
ajfa-744	149	2	report	report	NOUN
ajfa-744	149	3	stated	state	VERB
ajfa-744	149	4	that	that	SCONJ
ajfa-744	149	5	‘	'	PUNCT
ajfa-744	149	6	driving	drive	VERB
ajfa-744	149	7	this	this	DET
ajfa-744	149	8	seismic	seismic	ADJ
ajfa-744	149	9	change	change	NOUN
ajfa-744	149	10	in	in	ADP
ajfa-744	149	11	funds	fund	NOUN
ajfa-744	149	12	'	'	PART
ajfa-744	149	13	requirements	requirement	NOUN
ajfa-744	149	14	is	be	AUX
ajfa-744	149	15	the	the	DET
ajfa-744	149	16	increased	increase	VERB
ajfa-744	149	17	need	need	NOUN
ajfa-744	149	18	that	that	SCONJ
ajfa-744	149	19	funds	fund	NOUN
ajfa-744	149	20	have	have	VERB
ajfa-744	149	21	to	to	PART
ajfa-744	149	22	build	build	VERB
ajfa-744	149	23	a	a	DET
ajfa-744	149	24	greater	great	ADJ
ajfa-744	149	25	understanding	understanding	NOUN
ajfa-744	149	26	of	of	ADP
ajfa-744	149	27	their	their	PRON
ajfa-744	149	28	risk	risk	NOUN
ajfa-744	149	29	of	of	ADP
ajfa-744	149	30	investment	investment	NOUN
ajfa-744	149	31	exposure	exposure	NOUN
ajfa-744	149	32	,	,	PUNCT
ajfa-744	149	33	as	as	ADV
ajfa-744	149	34	well	well	ADV
ajfa-744	149	35	as	as	ADP
ajfa-744	149	36	exposure	exposure	NOUN
ajfa-744	149	37	to	to	ADP
ajfa-744	149	38	supplier	supplier	NOUN
ajfa-744	149	39	risk	risk	NOUN
ajfa-744	149	40	associated	associate	VERB
ajfa-744	149	41	with	with	ADP
ajfa-744	149	42	using	use	VERB
ajfa-744	149	43	a	a	DET
ajfa-744	149	44	range	range	NOUN
ajfa-744	149	45	of	of	ADP
ajfa-744	149	46	financial	financial	ADJ
ajfa-744	149	47	services’.17	services’.17	PROPN
ajfa-744	149	48	the	the	DET
ajfa-744	149	49	aasb	aasb	NOUN
ajfa-744	149	50	7	7	NUM
ajfa-744	149	51	standard	standard	NOUN
ajfa-744	149	52	requires	require	VERB
ajfa-744	149	53	additional	additional	ADJ
ajfa-744	149	54	information	information	NOUN
ajfa-744	149	55	across	across	ADP
ajfa-744	149	56	the	the	DET
ajfa-744	149	57	categories	category	NOUN
ajfa-744	149	58	of	of	ADP
ajfa-744	149	59	‘	'	PUNCT
ajfa-744	149	60	qualitative	qualitative	NOUN
ajfa-744	149	61	’	'	PUNCT
ajfa-744	149	62	and	and	CCONJ
ajfa-744	149	63	‘	'	PUNCT
ajfa-744	149	64	quantitative	quantitative	ADJ
ajfa-744	149	65	’	'	PUNCT
ajfa-744	149	66	disclosure	disclosure	NOUN
ajfa-744	149	67	for	for	ADP
ajfa-744	149	68	range	range	NOUN
ajfa-744	149	69	of	of	ADP
ajfa-744	149	70	risks	risk	NOUN
ajfa-744	149	71	arising	arise	VERB
ajfa-744	149	72	from	from	ADP
ajfa-744	149	73	financial	financial	ADJ
ajfa-744	149	74	instruments	instrument	NOUN
ajfa-744	149	75	.	.	PUNCT
ajfa-744	150	1	typical	typical	ADJ
ajfa-744	150	2	types	type	NOUN
ajfa-744	150	3	of	of	ADP
ajfa-744	150	4	risk	risk	NOUN
ajfa-744	150	5	can	can	AUX
ajfa-744	150	6	include	include	VERB
ajfa-744	150	7	,	,	PUNCT
ajfa-744	150	8	but	but	CCONJ
ajfa-744	150	9	are	be	AUX
ajfa-744	150	10	not	not	PART
ajfa-744	150	11	limited	limit	VERB
ajfa-744	150	12	to	to	ADP
ajfa-744	150	13	:	:	PUNCT
ajfa-744	150	14	market	market	NOUN
ajfa-744	150	15	,	,	PUNCT
ajfa-744	150	16	liquidity	liquidity	NOUN
ajfa-744	150	17	and	and	CCONJ
ajfa-744	150	18	credit	credit	NOUN
ajfa-744	150	19	risks	risk	NOUN
ajfa-744	150	20	.	.	PUNCT
ajfa-744	151	1	the	the	DET
ajfa-744	151	2	sections	section	NOUN
ajfa-744	151	3	below	below	ADP
ajfa-744	151	4	detail	detail	NOUN
ajfa-744	151	5	the	the	DET
ajfa-744	151	6	risk	risk	NOUN
ajfa-744	151	7	categories	category	NOUN
ajfa-744	151	8	with	with	ADP
ajfa-744	151	9	suggestions	suggestion	NOUN
ajfa-744	151	10	about	about	ADP
ajfa-744	151	11	commentary	commentary	NOUN
ajfa-744	151	12	on	on	ADP
ajfa-744	151	13	the	the	DET
ajfa-744	151	14	more	more	ADV
ajfa-744	151	15	common	common	ADJ
ajfa-744	151	16	risks	risk	NOUN
ajfa-744	151	17	.	.	PUNCT
ajfa-744	152	1	the	the	DET
ajfa-744	152	2	key	key	ADJ
ajfa-744	152	3	objective	objective	NOUN
ajfa-744	152	4	of	of	ADP
ajfa-744	152	5	the	the	DET
ajfa-744	152	6	disclosure	disclosure	NOUN
ajfa-744	152	7	is	be	AUX
ajfa-744	152	8	that	that	SCONJ
ajfa-744	152	9	additional	additional	ADJ
ajfa-744	152	10	financial	financial	ADJ
ajfa-744	152	11	information	information	NOUN
ajfa-744	152	12	is	be	AUX
ajfa-744	152	13	available	available	ADJ
ajfa-744	152	14	to	to	ADP
ajfa-744	152	15	competitors	competitor	NOUN
ajfa-744	152	16	,	,	PUNCT
ajfa-744	152	17	analysts	analyst	NOUN
ajfa-744	152	18	,	,	PUNCT
ajfa-744	152	19	investment	investment	NOUN
ajfa-744	152	20	advisors	advisor	NOUN
ajfa-744	152	21	,	,	PUNCT
ajfa-744	152	22	potential	potential	ADJ
ajfa-744	152	23	members	member	NOUN
ajfa-744	152	24	under	under	ADP
ajfa-744	152	25	‘	'	PUNCT
ajfa-744	152	26	choice	choice	NOUN
ajfa-744	152	27	of	of	ADP
ajfa-744	152	28	fund	fund	NOUN
ajfa-744	152	29	’	'	PUNCT
ajfa-744	152	30	as	as	SCONJ
ajfa-744	152	31	required	require	VERB
ajfa-744	152	32	by	by	ADP
ajfa-744	152	33	the	the	DET
ajfa-744	152	34	afore	afore	ADV
ajfa-744	152	35	-	-	PUNCT
ajfa-744	152	36	mentioned	mention	VERB
ajfa-744	152	37	simpler	simple	ADJ
ajfa-744	152	38	super	super	ADJ
ajfa-744	152	39	legislation	legislation	NOUN
ajfa-744	152	40	.	.	PUNCT
ajfa-744	153	1	16	16	NUM
ajfa-744	153	2	aasb7	aasb7	NOUN
ajfa-744	153	3	,	,	PUNCT
ajfa-744	153	4	paras.21	paras.21	PROPN
ajfa-744	153	5	-	-	PUNCT
ajfa-744	153	6	24	24	NUM
ajfa-744	153	7	.	.	PUNCT
ajfa-744	154	1	17	17	NUM
ajfa-744	154	2	comments	comment	NOUN
ajfa-744	154	3	by	by	ADP
ajfa-744	154	4	jane	jane	PROPN
ajfa-744	154	5	perry	perry	PROPN
ajfa-744	154	6	,	,	PUNCT
ajfa-744	154	7	chief	chief	ADJ
ajfa-744	154	8	executive	executive	NOUN
ajfa-744	154	9	,	,	PUNCT
ajfa-744	154	10	worldwide	worldwide	ADV
ajfa-744	154	11	securities	securities	PROPN
ajfa-744	154	12	services	services	PROPN
ajfa-744	154	13	australia	australia	PROPN
ajfa-744	154	14	at	at	ADP
ajfa-744	154	15	the	the	DET
ajfa-744	154	16	‘	'	PUNCT
ajfa-744	154	17	conference	conference	NOUN
ajfa-744	154	18	of	of	ADP
ajfa-744	154	19	major	major	ADJ
ajfa-744	154	20	superannuation	superannuation	NOUN
ajfa-744	154	21	funds	fund	NOUN
ajfa-744	154	22	’	'	PUNCT
ajfa-744	154	23	,	,	PUNCT
ajfa-744	154	24	as	as	SCONJ
ajfa-744	154	25	reported	report	VERB
ajfa-744	154	26	by	by	ADP
ajfa-744	154	27	amal	amal	PROPN
ajfa-744	154	28	awad	awad	PROPN
ajfa-744	154	29	in	in	ADP
ajfa-744	154	30	super	super	PROPN
ajfa-744	154	31	review	review	NOUN
ajfa-744	154	32	,	,	PUNCT
ajfa-744	154	33	24	24	NUM
ajfa-744	154	34	march	march	NOUN
ajfa-744	154	35	2009	2009	NUM
ajfa-744	154	36	.	.	PUNCT
ajfa-744	155	1	asian	asian	ADJ
ajfa-744	155	2	journal	journal	PROPN
ajfa-744	155	3	of	of	ADP
ajfa-744	155	4	finance	finance	PROPN
ajfa-744	155	5	&	&	CCONJ
ajfa-744	155	6	accounting	accounting	PROPN
ajfa-744	155	7	issn	issn	PROPN
ajfa-744	155	8	1946	1946	NUM
ajfa-744	155	9	-	-	PUNCT
ajfa-744	155	10	052x	052x	NOUN
ajfa-744	155	11	2012	2012	NUM
ajfa-744	155	12	,	,	PUNCT
ajfa-744	155	13	vol	vol	NOUN
ajfa-744	155	14	.	.	PROPN
ajfa-744	155	15	4	4	NUM
ajfa-744	155	16	,	,	PUNCT
ajfa-744	155	17	no	no	INTJ
ajfa-744	155	18	.	.	NOUN
ajfa-744	155	19	1	1	NUM
ajfa-744	155	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	155	21	105	105	NUM
ajfa-744	155	22	5.2.1	5.2.1	NUM
ajfa-744	155	23	qualitative	qualitative	ADJ
ajfa-744	155	24	disclosure	disclosure	NOUN
ajfa-744	155	25	(	(	PUNCT
ajfa-744	155	26	a	a	X
ajfa-744	155	27	)	)	PUNCT
ajfa-744	155	28	market	market	NOUN
ajfa-744	155	29	risk	risk	NOUN
ajfa-744	155	30	the	the	DET
ajfa-744	155	31	reporting	reporting	NOUN
ajfa-744	155	32	entity	entity	NOUN
ajfa-744	155	33	must	must	AUX
ajfa-744	155	34	provide	provide	VERB
ajfa-744	155	35	a	a	DET
ajfa-744	155	36	narrative	narrative	NOUN
ajfa-744	155	37	on	on	ADP
ajfa-744	155	38	three	three	NUM
ajfa-744	155	39	sub	sub	NOUN
ajfa-744	155	40	-	-	NOUN
ajfa-744	155	41	types	type	NOUN
ajfa-744	155	42	of	of	ADP
ajfa-744	155	43	market	market	NOUN
ajfa-744	155	44	risk	risk	NOUN
ajfa-744	155	45	including	include	VERB
ajfa-744	155	46	currency	currency	NOUN
ajfa-744	155	47	,	,	PUNCT
ajfa-744	155	48	interest	interest	NOUN
ajfa-744	155	49	rate	rate	NOUN
ajfa-744	155	50	and	and	CCONJ
ajfa-744	155	51	price	price	NOUN
ajfa-744	155	52	risk.18	risk.18	NOUN
ajfa-744	155	53	for	for	ADP
ajfa-744	155	54	instance	instance	NOUN
ajfa-744	155	55	concentrations	concentration	NOUN
ajfa-744	155	56	of	of	ADP
ajfa-744	155	57	currency	currency	NOUN
ajfa-744	155	58	risk	risk	NOUN
ajfa-744	155	59	and	and	CCONJ
ajfa-744	155	60	information	information	NOUN
ajfa-744	155	61	on	on	ADP
ajfa-744	155	62	how	how	SCONJ
ajfa-744	155	63	it	it	PRON
ajfa-744	155	64	is	be	AUX
ajfa-744	155	65	monitored	monitor	VERB
ajfa-744	155	66	and	and	CCONJ
ajfa-744	155	67	managed	manage	VERB
ajfa-744	155	68	can	can	AUX
ajfa-744	155	69	be	be	AUX
ajfa-744	155	70	detailed	detail	VERB
ajfa-744	155	71	.	.	PUNCT
ajfa-744	156	1	comments	comment	NOUN
ajfa-744	156	2	could	could	AUX
ajfa-744	156	3	be	be	AUX
ajfa-744	156	4	provided	provide	VERB
ajfa-744	156	5	on	on	ADP
ajfa-744	156	6	interest	interest	NOUN
ajfa-744	156	7	risk	risk	NOUN
ajfa-744	156	8	and	and	CCONJ
ajfa-744	156	9	how	how	SCONJ
ajfa-744	156	10	it	it	PRON
ajfa-744	156	11	is	be	AUX
ajfa-744	156	12	monitored	monitor	VERB
ajfa-744	156	13	and	and	CCONJ
ajfa-744	156	14	managed	manage	VERB
ajfa-744	156	15	.	.	PUNCT
ajfa-744	157	1	any	any	DET
ajfa-744	157	2	number	number	NOUN
ajfa-744	157	3	of	of	ADP
ajfa-744	157	4	‘	'	PUNCT
ajfa-744	157	5	other	other	ADJ
ajfa-744	157	6	price	price	NOUN
ajfa-744	157	7	’	'	PUNCT
ajfa-744	157	8	risks	risk	NOUN
ajfa-744	157	9	that	that	PRON
ajfa-744	157	10	affect	affect	VERB
ajfa-744	157	11	profit	profit	NOUN
ajfa-744	157	12	and	and	CCONJ
ajfa-744	157	13	net	net	ADJ
ajfa-744	157	14	assets	asset	NOUN
ajfa-744	157	15	can	can	AUX
ajfa-744	157	16	be	be	AUX
ajfa-744	157	17	provided	provide	VERB
ajfa-744	157	18	,	,	PUNCT
ajfa-744	157	19	and	and	CCONJ
ajfa-744	157	20	for	for	ADP
ajfa-744	157	21	many	many	ADJ
ajfa-744	157	22	price	price	NOUN
ajfa-744	157	23	risk	risk	NOUN
ajfa-744	157	24	on	on	ADP
ajfa-744	157	25	equities	equity	NOUN
ajfa-744	157	26	are	be	AUX
ajfa-744	157	27	of	of	ADP
ajfa-744	157	28	concern	concern	NOUN
ajfa-744	157	29	;	;	PUNCT
ajfa-744	157	30	however	however	ADV
ajfa-744	157	31	there	there	PRON
ajfa-744	157	32	could	could	AUX
ajfa-744	157	33	be	be	AUX
ajfa-744	157	34	other	other	ADJ
ajfa-744	157	35	weak	weak	ADJ
ajfa-744	157	36	points	point	NOUN
ajfa-744	157	37	considered	consider	VERB
ajfa-744	157	38	such	such	ADJ
ajfa-744	157	39	as	as	ADP
ajfa-744	157	40	commodity	commodity	NOUN
ajfa-744	157	41	price	price	NOUN
ajfa-744	157	42	risk	risk	NOUN
ajfa-744	157	43	,	,	PUNCT
ajfa-744	157	44	given	give	VERB
ajfa-744	157	45	the	the	DET
ajfa-744	157	46	2008	2008	NUM
ajfa-744	157	47	downturn	downturn	NOUN
ajfa-744	157	48	in	in	ADP
ajfa-744	157	49	demand	demand	NOUN
ajfa-744	157	50	from	from	ADP
ajfa-744	157	51	china	china	PROPN
ajfa-744	157	52	.	.	PUNCT
ajfa-744	158	1	(	(	PUNCT
ajfa-744	158	2	b	b	X
ajfa-744	158	3	)	)	PUNCT
ajfa-744	158	4	liquidity	liquidity	NOUN
ajfa-744	158	5	for	for	ADP
ajfa-744	158	6	liquidity	liquidity	NOUN
ajfa-744	158	7	risk	risk	NOUN
ajfa-744	158	8	,	,	PUNCT
ajfa-744	158	9	an	an	DET
ajfa-744	158	10	explanation	explanation	NOUN
ajfa-744	158	11	of	of	ADP
ajfa-744	158	12	exposure	exposure	NOUN
ajfa-744	158	13	to	to	ADP
ajfa-744	158	14	risk	risk	NOUN
ajfa-744	158	15	and	and	CCONJ
ajfa-744	158	16	how	how	SCONJ
ajfa-744	158	17	it	it	PRON
ajfa-744	158	18	arises	arise	VERB
ajfa-744	158	19	could	could	AUX
ajfa-744	158	20	be	be	AUX
ajfa-744	158	21	given.19	given.19	VERB
ajfa-744	158	22	for	for	ADP
ajfa-744	158	23	instance	instance	NOUN
ajfa-744	158	24	,	,	PUNCT
ajfa-744	158	25	many	many	ADJ
ajfa-744	158	26	superannuation	superannuation	NOUN
ajfa-744	158	27	fund	fund	NOUN
ajfa-744	158	28	members	member	NOUN
ajfa-744	158	29	made	make	VERB
ajfa-744	158	30	investment	investment	NOUN
ajfa-744	158	31	switches	switch	NOUN
ajfa-744	158	32	in	in	ADP
ajfa-744	158	33	2008	2008	NUM
ajfa-744	158	34	(	(	PUNCT
ajfa-744	158	35	from	from	ADP
ajfa-744	158	36	shares	share	NOUN
ajfa-744	158	37	to	to	ADP
ajfa-744	158	38	cash	cash	NOUN
ajfa-744	158	39	)	)	PUNCT
ajfa-744	158	40	which	which	PRON
ajfa-744	158	41	impacted	impact	VERB
ajfa-744	158	42	the	the	DET
ajfa-744	158	43	liquidity	liquidity	NOUN
ajfa-744	158	44	position	position	NOUN
ajfa-744	158	45	of	of	ADP
ajfa-744	158	46	their	their	PRON
ajfa-744	158	47	superannuation	superannuation	NOUN
ajfa-744	158	48	fund	fund	NOUN
ajfa-744	158	49	.	.	PUNCT
ajfa-744	159	1	(	(	PUNCT
ajfa-744	159	2	c	c	X
ajfa-744	159	3	)	)	PUNCT
ajfa-744	159	4	credit	credit	NOUN
ajfa-744	159	5	for	for	ADP
ajfa-744	159	6	credit	credit	NOUN
ajfa-744	159	7	risk	risk	NOUN
ajfa-744	159	8	,	,	PUNCT
ajfa-744	159	9	a	a	DET
ajfa-744	159	10	description	description	NOUN
ajfa-744	159	11	of	of	ADP
ajfa-744	159	12	collateral	collateral	NOUN
ajfa-744	159	13	held	hold	VERB
ajfa-744	159	14	as	as	ADP
ajfa-744	159	15	security	security	NOUN
ajfa-744	159	16	is	be	AUX
ajfa-744	159	17	required.20	required.20	NOUN
ajfa-744	159	18	for	for	ADP
ajfa-744	159	19	instance	instance	NOUN
ajfa-744	159	20	,	,	PUNCT
ajfa-744	159	21	a	a	DET
ajfa-744	159	22	description	description	NOUN
ajfa-744	159	23	of	of	ADP
ajfa-744	159	24	how	how	SCONJ
ajfa-744	159	25	credit	credit	NOUN
ajfa-744	159	26	risk	risk	NOUN
ajfa-744	159	27	associated	associate	VERB
ajfa-744	159	28	with	with	ADP
ajfa-744	159	29	an	an	DET
ajfa-744	159	30	entity	entity	NOUN
ajfa-744	159	31	’s	’s	PART
ajfa-744	159	32	service	service	NOUN
ajfa-744	159	33	organisations	organisation	NOUN
ajfa-744	159	34	(	(	PUNCT
ajfa-744	159	35	bankers	banker	NOUN
ajfa-744	159	36	,	,	PUNCT
ajfa-744	159	37	custodian	custodian	ADJ
ajfa-744	159	38	or	or	CCONJ
ajfa-744	159	39	fund	fund	NOUN
ajfa-744	159	40	managers	manager	NOUN
ajfa-744	159	41	)	)	PUNCT
ajfa-744	159	42	is	be	AUX
ajfa-744	159	43	monitored	monitor	VERB
ajfa-744	159	44	could	could	AUX
ajfa-744	159	45	be	be	AUX
ajfa-744	159	46	detailed	detail	VERB
ajfa-744	159	47	,	,	PUNCT
ajfa-744	159	48	including	include	VERB
ajfa-744	159	49	information	information	NOUN
ajfa-744	159	50	on	on	ADP
ajfa-744	159	51	collateral	collateral	NOUN
ajfa-744	159	52	held	hold	VERB
ajfa-744	159	53	as	as	ADP
ajfa-744	159	54	security	security	NOUN
ajfa-744	159	55	for	for	ADP
ajfa-744	159	56	financial	financial	ADJ
ajfa-744	159	57	assets	asset	NOUN
ajfa-744	159	58	.	.	PUNCT
ajfa-744	160	1	5.2.2	5.2.2	NUM
ajfa-744	160	2	quantitative	quantitative	ADJ
ajfa-744	160	3	disclosure	disclosure	NOUN
ajfa-744	160	4	(	(	PUNCT
ajfa-744	160	5	a	a	NOUN
ajfa-744	160	6	)	)	PUNCT
ajfa-744	160	7	.	.	PUNCT
ajfa-744	161	1	market	market	NOUN
ajfa-744	161	2	risk	risk	NOUN
ajfa-744	161	3	integral	integral	ADJ
ajfa-744	161	4	to	to	ADP
ajfa-744	161	5	the	the	DET
ajfa-744	161	6	presentation	presentation	NOUN
ajfa-744	161	7	of	of	ADP
ajfa-744	161	8	market	market	NOUN
ajfa-744	161	9	risks	risk	NOUN
ajfa-744	161	10	is	be	AUX
ajfa-744	161	11	the	the	DET
ajfa-744	161	12	requirement	requirement	NOUN
ajfa-744	161	13	for	for	ADP
ajfa-744	161	14	a	a	DET
ajfa-744	161	15	sensitivity	sensitivity	NOUN
ajfa-744	161	16	analysis	analysis	NOUN
ajfa-744	161	17	for	for	ADP
ajfa-744	161	18	each	each	DET
ajfa-744	161	19	type	type	NOUN
ajfa-744	161	20	of	of	ADP
ajfa-744	161	21	risk	risk	NOUN
ajfa-744	161	22	(	(	PUNCT
ajfa-744	161	23	currency	currency	NOUN
ajfa-744	161	24	,	,	PUNCT
ajfa-744	161	25	interest	interest	NOUN
ajfa-744	161	26	rate	rate	NOUN
ajfa-744	161	27	and	and	CCONJ
ajfa-744	161	28	price	price	NOUN
ajfa-744	161	29	)	)	PUNCT
ajfa-744	161	30	showing	show	VERB
ajfa-744	161	31	how	how	SCONJ
ajfa-744	161	32	profits	profit	NOUN
ajfa-744	161	33	and	and	CCONJ
ajfa-744	161	34	equity	equity	NOUN
ajfa-744	161	35	might	might	AUX
ajfa-744	161	36	be	be	AUX
ajfa-744	161	37	affected	affect	VERB
ajfa-744	161	38	by	by	ADP
ajfa-744	161	39	fluctuations	fluctuation	NOUN
ajfa-744	161	40	:	:	PUNCT
ajfa-744	161	41	for	for	ADP
ajfa-744	161	42	instance	instance	NOUN
ajfa-744	161	43	rates	rate	NOUN
ajfa-744	161	44	.	.	PUNCT
ajfa-744	162	1	methods	method	NOUN
ajfa-744	162	2	and	and	CCONJ
ajfa-744	162	3	assumptions	assumption	NOUN
ajfa-744	162	4	used	use	VERB
ajfa-744	162	5	must	must	AUX
ajfa-744	162	6	be	be	AUX
ajfa-744	162	7	disclosed	disclose	VERB
ajfa-744	162	8	as	as	ADV
ajfa-744	162	9	well	well	ADV
ajfa-744	162	10	as	as	ADP
ajfa-744	162	11	changes	change	NOUN
ajfa-744	162	12	on	on	ADP
ajfa-744	162	13	such	such	ADJ
ajfa-744	162	14	from	from	ADP
ajfa-744	162	15	the	the	DET
ajfa-744	162	16	previous	previous	ADJ
ajfa-744	162	17	reporting	reporting	NOUN
ajfa-744	162	18	period	period	NOUN
ajfa-744	162	19	.	.	PUNCT
ajfa-744	163	1	if	if	SCONJ
ajfa-744	163	2	some	some	DET
ajfa-744	163	3	part	part	NOUN
ajfa-744	163	4	of	of	ADP
ajfa-744	163	5	the	the	DET
ajfa-744	163	6	analysis	analysis	NOUN
ajfa-744	163	7	is	be	AUX
ajfa-744	163	8	unrepresentative	unrepresentative	ADJ
ajfa-744	163	9	,	,	PUNCT
ajfa-744	163	10	then	then	ADV
ajfa-744	163	11	that	that	DET
ajfa-744	163	12	fact	fact	NOUN
ajfa-744	163	13	must	must	AUX
ajfa-744	163	14	be	be	AUX
ajfa-744	163	15	clearly	clearly	ADV
ajfa-744	163	16	disclosed.21	disclosed.21	VERB
ajfa-744	163	17	for	for	ADP
ajfa-744	163	18	the	the	DET
ajfa-744	163	19	presentation	presentation	NOUN
ajfa-744	163	20	of	of	ADP
ajfa-744	163	21	currency	currency	NOUN
ajfa-744	163	22	risk	risk	NOUN
ajfa-744	163	23	data	datum	NOUN
ajfa-744	163	24	,	,	PUNCT
ajfa-744	163	25	guidance	guidance	NOUN
ajfa-744	163	26	might	might	AUX
ajfa-744	163	27	be	be	AUX
ajfa-744	163	28	drawn	draw	VERB
ajfa-744	163	29	from	from	ADP
ajfa-744	163	30	the	the	DET
ajfa-744	163	31	aasb	aasb	NOUN
ajfa-744	163	32	132	132	NUM
ajfa-744	163	33	example	example	NOUN
ajfa-744	163	34	of	of	ADP
ajfa-744	163	35	assets	asset	NOUN
ajfa-744	163	36	and	and	CCONJ
ajfa-744	163	37	liabilities	liability	NOUN
ajfa-744	163	38	values	value	NOUN
ajfa-744	163	39	being	be	AUX
ajfa-744	163	40	affected	affect	VERB
ajfa-744	163	41	by	by	ADP
ajfa-744	163	42	the	the	DET
ajfa-744	163	43	risk	risk	NOUN
ajfa-744	163	44	of	of	ADP
ajfa-744	163	45	different	different	ADJ
ajfa-744	163	46	currencies	currency	NOUN
ajfa-744	163	47	.	.	PUNCT
ajfa-744	164	1	18	18	NUM
ajfa-744	164	2	  	  	SPACE
ajfa-744	164	3	the	the	DET
ajfa-744	164	4	 	 	SPACE
ajfa-744	164	5	types	type	NOUN
ajfa-744	164	6	 	 	SPACE
ajfa-744	164	7	of	of	ADP
ajfa-744	164	8	 	 	SPACE
ajfa-744	164	9	market	market	NOUN
ajfa-744	164	10	 	 	SPACE
ajfa-744	164	11	risk	risk	NOUN
ajfa-744	164	12	:	:	PUNCT
ajfa-744	164	13	 	 	SPACE
ajfa-744	164	14	currency	currency	NOUN
ajfa-744	164	15	,	,	PUNCT
ajfa-744	164	16	 	 	SPACE
ajfa-744	164	17	interest	interest	NOUN
ajfa-744	164	18	 	 	SPACE
ajfa-744	164	19	and	and	CCONJ
ajfa-744	164	20	 	 	SPACE
ajfa-744	164	21	price	price	NOUN
ajfa-744	164	22	 	 	SPACE
ajfa-744	164	23	risk	risk	NOUN
ajfa-744	164	24	 	 	SPACE
ajfa-744	164	25	are	be	AUX
ajfa-744	164	26	 	 	SPACE
ajfa-744	164	27	defined	define	VERB
ajfa-744	164	28	 	 	SPACE
ajfa-744	164	29	in	in	ADP
ajfa-744	164	30	 	 	SPACE
ajfa-744	164	31	appendix	appendix	NOUN
ajfa-744	164	32	 	 	SPACE
ajfa-744	164	33	a	a	DET
ajfa-744	164	34	,	,	PUNCT
ajfa-744	164	35	 	 	SPACE
ajfa-744	164	36	aasb7	aasb7	PROPN
ajfa-744	164	37	.	.	PUNCT
ajfa-744	164	38	    	    	SPACE
ajfa-744	164	39	19	19	NUM
ajfa-744	164	40	  	  	SPACE
ajfa-744	164	41	aasb7	aasb7	PROPN
ajfa-744	164	42	,	,	PUNCT
ajfa-744	164	43	 	 	SPACE
ajfa-744	164	44	para	para	PROPN
ajfa-744	164	45	.	.	PUNCT
ajfa-744	164	46	 	 	SPACE
ajfa-744	164	47	39(b	39(b	NUM
ajfa-744	164	48	)	)	PUNCT
ajfa-744	164	49	.	.	PUNCT
ajfa-744	164	50	  	  	SPACE
ajfa-744	165	1	20	20	NUM
ajfa-744	165	2	  	  	SPACE
ajfa-744	165	3	aasb7	aasb7	PROPN
ajfa-744	165	4	,	,	PUNCT
ajfa-744	165	5	 	 	SPACE
ajfa-744	165	6	para	para	PROPN
ajfa-744	165	7	.	.	PUNCT
ajfa-744	165	8	 	 	SPACE
ajfa-744	165	9	36(b	36(b	NUM
ajfa-744	165	10	)	)	PUNCT
ajfa-744	165	11	.	.	PUNCT
ajfa-744	165	12	  	  	SPACE
ajfa-744	166	1	21	21	NUM
ajfa-744	166	2	  	  	SPACE
ajfa-744	166	3	aasb7	aasb7	PROPN
ajfa-744	166	4	,	,	PUNCT
ajfa-744	166	5	 	 	SPACE
ajfa-744	166	6	paras	para	NOUN
ajfa-744	166	7	.	.	PUNCT
ajfa-744	166	8	 	 	SPACE
ajfa-744	166	9	40‐42	40‐42	NOUN
ajfa-744	166	10	.	.	PUNCT
ajfa-744	166	11	  	  	SPACE
ajfa-744	167	1	asian	asian	ADJ
ajfa-744	167	2	journal	journal	NOUN
ajfa-744	167	3	of	of	ADP
ajfa-744	167	4	finance	finance	PROPN
ajfa-744	167	5	&	&	CCONJ
ajfa-744	167	6	accounting	accounting	PROPN
ajfa-744	167	7	issn	issn	PROPN
ajfa-744	167	8	1946	1946	NUM
ajfa-744	167	9	-	-	PUNCT
ajfa-744	167	10	052x	052x	NOUN
ajfa-744	167	11	2012	2012	NUM
ajfa-744	167	12	,	,	PUNCT
ajfa-744	167	13	vol	vol	NOUN
ajfa-744	167	14	.	.	PROPN
ajfa-744	167	15	4	4	NUM
ajfa-744	167	16	,	,	PUNCT
ajfa-744	167	17	no	no	INTJ
ajfa-744	167	18	.	.	NOUN
ajfa-744	167	19	1	1	NUM
ajfa-744	167	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	167	21	106	106	NUM
ajfa-744	167	22	here	here	ADV
ajfa-744	167	23	a	a	DET
ajfa-744	167	24	fund	fund	NOUN
ajfa-744	167	25	can	can	AUX
ajfa-744	167	26	prepare	prepare	VERB
ajfa-744	167	27	a	a	DET
ajfa-744	167	28	sensitivity	sensitivity	NOUN
ajfa-744	167	29	analysis	analysis	NOUN
ajfa-744	167	30	of	of	ADP
ajfa-744	167	31	the	the	DET
ajfa-744	167	32	currency	currency	NOUN
ajfa-744	167	33	movements	movement	NOUN
ajfa-744	167	34	against	against	ADP
ajfa-744	167	35	the	the	DET
ajfa-744	167	36	australian	australian	ADJ
ajfa-744	167	37	dollar	dollar	NOUN
ajfa-744	167	38	(	(	PUNCT
ajfa-744	167	39	or	or	CCONJ
ajfa-744	167	40	other	other	ADJ
ajfa-744	167	41	main	main	ADJ
ajfa-744	167	42	currency	currency	NOUN
ajfa-744	167	43	)	)	PUNCT
ajfa-744	167	44	and	and	CCONJ
ajfa-744	167	45	its	its	PRON
ajfa-744	167	46	impact	impact	NOUN
ajfa-744	167	47	on	on	ADP
ajfa-744	167	48	profits	profit	NOUN
ajfa-744	167	49	and/or	and/or	CCONJ
ajfa-744	167	50	members	member	VERB
ajfa-744	167	51	equity	equity	NOUN
ajfa-744	167	52	.	.	PUNCT
ajfa-744	168	1	for	for	ADP
ajfa-744	168	2	interest	interest	NOUN
ajfa-744	168	3	rate	rate	NOUN
ajfa-744	168	4	risk	risk	NOUN
ajfa-744	168	5	,	,	PUNCT
ajfa-744	168	6	a	a	DET
ajfa-744	168	7	summary	summary	NOUN
ajfa-744	168	8	of	of	ADP
ajfa-744	168	9	fixed	fix	VERB
ajfa-744	168	10	and	and	CCONJ
ajfa-744	168	11	variable	variable	ADJ
ajfa-744	168	12	interest	interest	NOUN
ajfa-744	168	13	could	could	AUX
ajfa-744	168	14	be	be	AUX
ajfa-744	168	15	prepared	prepare	VERB
ajfa-744	168	16	.	.	PUNCT
ajfa-744	169	1	the	the	DET
ajfa-744	169	2	sensitivity	sensitivity	NOUN
ajfa-744	169	3	analysis	analysis	NOUN
ajfa-744	169	4	might	might	AUX
ajfa-744	169	5	show	show	VERB
ajfa-744	169	6	interest	interest	NOUN
ajfa-744	169	7	rate	rate	NOUN
ajfa-744	169	8	movements	movement	NOUN
ajfa-744	169	9	based	base	VERB
ajfa-744	169	10	on	on	ADP
ajfa-744	169	11	a	a	DET
ajfa-744	169	12	volatility	volatility	NOUN
ajfa-744	169	13	factor	factor	NOUN
ajfa-744	169	14	as	as	ADP
ajfa-744	169	15	at	at	ADP
ajfa-744	169	16	the	the	DET
ajfa-744	169	17	balance	balance	NOUN
ajfa-744	169	18	sheet	sheet	NOUN
ajfa-744	169	19	date	date	NOUN
ajfa-744	169	20	.	.	PUNCT
ajfa-744	170	1	the	the	DET
ajfa-744	170	2	sensitivity	sensitivity	NOUN
ajfa-744	170	3	analysis	analysis	NOUN
ajfa-744	170	4	for	for	ADP
ajfa-744	170	5	‘	'	PUNCT
ajfa-744	170	6	other	other	ADJ
ajfa-744	170	7	price	price	NOUN
ajfa-744	170	8	’	'	PUNCT
ajfa-744	170	9	risk	risk	NOUN
ajfa-744	170	10	might	might	AUX
ajfa-744	170	11	show	show	VERB
ajfa-744	170	12	movements	movement	NOUN
ajfa-744	170	13	of	of	ADP
ajfa-744	170	14	listed	list	VERB
ajfa-744	170	15	equities	equity	NOUN
ajfa-744	170	16	in	in	ADP
ajfa-744	170	17	the	the	DET
ajfa-744	170	18	fund	fund	NOUN
ajfa-744	170	19	financials	financial	NOUN
ajfa-744	170	20	.	.	PUNCT
ajfa-744	171	1	if	if	SCONJ
ajfa-744	171	2	unlisted	unlisted	ADJ
ajfa-744	171	3	equities	equity	NOUN
ajfa-744	171	4	comprise	comprise	VERB
ajfa-744	171	5	a	a	DET
ajfa-744	171	6	significant	significant	ADJ
ajfa-744	171	7	proportion	proportion	NOUN
ajfa-744	171	8	of	of	ADP
ajfa-744	171	9	the	the	DET
ajfa-744	171	10	portfolio	portfolio	NOUN
ajfa-744	171	11	,	,	PUNCT
ajfa-744	171	12	further	further	ADJ
ajfa-744	171	13	information	information	NOUN
ajfa-744	171	14	(	(	PUNCT
ajfa-744	171	15	for	for	ADP
ajfa-744	171	16	example	example	NOUN
ajfa-744	171	17	,	,	PUNCT
ajfa-744	171	18	market	market	NOUN
ajfa-744	171	19	valuations	valuation	NOUN
ajfa-744	171	20	)	)	PUNCT
ajfa-744	171	21	may	may	AUX
ajfa-744	171	22	be	be	AUX
ajfa-744	171	23	required	require	VERB
ajfa-744	171	24	to	to	PART
ajfa-744	171	25	derive	derive	VERB
ajfa-744	171	26	the	the	DET
ajfa-744	171	27	movement	movement	NOUN
ajfa-744	171	28	factor	factor	NOUN
ajfa-744	171	29	.	.	PUNCT
ajfa-744	172	1	as	as	ADP
ajfa-744	172	2	an	an	DET
ajfa-744	172	3	alternative	alternative	ADJ
ajfa-744	172	4	option	option	NOUN
ajfa-744	172	5	,	,	PUNCT
ajfa-744	172	6	an	an	DET
ajfa-744	172	7	entity	entity	NOUN
ajfa-744	172	8	utilise	utilise	VERB
ajfa-744	172	9	its	its	PRON
ajfa-744	172	10	in	in	ADP
ajfa-744	172	11	-	-	PUNCT
ajfa-744	172	12	house	house	NOUN
ajfa-744	172	13	sensitivity	sensitivity	NOUN
ajfa-744	172	14	analysis	analysis	NOUN
ajfa-744	172	15	.	.	PUNCT
ajfa-744	173	1	essentially	essentially	ADV
ajfa-744	173	2	the	the	DET
ajfa-744	173	3	aim	aim	NOUN
ajfa-744	173	4	is	be	AUX
ajfa-744	173	5	to	to	PART
ajfa-744	173	6	quantify	quantify	VERB
ajfa-744	173	7	the	the	DET
ajfa-744	173	8	effect	effect	NOUN
ajfa-744	173	9	on	on	ADP
ajfa-744	173	10	profit	profit	NOUN
ajfa-744	173	11	and	and	CCONJ
ajfa-744	173	12	on	on	ADP
ajfa-744	173	13	members	member	NOUN
ajfa-744	173	14	’	'	PUNCT
ajfa-744	173	15	funds	fund	NOUN
ajfa-744	173	16	for	for	ADP
ajfa-744	173	17	a	a	DET
ajfa-744	173	18	reasonable	reasonable	ADJ
ajfa-744	173	19	change	change	NOUN
ajfa-744	173	20	in	in	ADP
ajfa-744	173	21	that	that	DET
ajfa-744	173	22	risk	risk	NOUN
ajfa-744	173	23	variable	variable	NOUN
ajfa-744	173	24	.	.	PUNCT
ajfa-744	174	1	(	(	PUNCT
ajfa-744	174	2	b	b	X
ajfa-744	174	3	)	)	PUNCT
ajfa-744	174	4	liquidity	liquidity	NOUN
ajfa-744	174	5	the	the	DET
ajfa-744	174	6	aasb	aasb	NOUN
ajfa-744	174	7	7	7	NUM
ajfa-744	174	8	requirement	requirement	NOUN
ajfa-744	174	9	for	for	ADP
ajfa-744	174	10	liquidity	liquidity	NOUN
ajfa-744	174	11	risk	risk	NOUN
ajfa-744	174	12	is	be	AUX
ajfa-744	174	13	to	to	PART
ajfa-744	174	14	present	present	VERB
ajfa-744	174	15	a	a	DET
ajfa-744	174	16	maturity	maturity	NOUN
ajfa-744	174	17	analysis	analysis	NOUN
ajfa-744	174	18	for	for	ADP
ajfa-744	174	19	financial	financial	ADJ
ajfa-744	174	20	liabilities	liability	NOUN
ajfa-744	174	21	that	that	PRON
ajfa-744	174	22	shows	show	VERB
ajfa-744	174	23	remaining	remain	VERB
ajfa-744	174	24	contractual	contractual	ADJ
ajfa-744	174	25	maturities	maturity	NOUN
ajfa-744	174	26	.	.	PUNCT
ajfa-744	175	1	22	22	NUM
ajfa-744	175	2	for	for	ADP
ajfa-744	175	3	instance	instance	NOUN
ajfa-744	175	4	any	any	DET
ajfa-744	175	5	net	net	ADJ
ajfa-744	175	6	settled	settle	VERB
ajfa-744	175	7	derivatives	derivative	NOUN
ajfa-744	175	8	,	,	PUNCT
ajfa-744	175	9	which	which	PRON
ajfa-744	175	10	have	have	VERB
ajfa-744	175	11	a	a	DET
ajfa-744	175	12	negative	negative	ADJ
ajfa-744	175	13	fair	fair	ADJ
ajfa-744	175	14	value	value	NOUN
ajfa-744	175	15	at	at	ADP
ajfa-744	175	16	the	the	DET
ajfa-744	175	17	balance	balance	NOUN
ajfa-744	175	18	sheet	sheet	NOUN
ajfa-744	175	19	date	date	NOUN
ajfa-744	175	20	,	,	PUNCT
ajfa-744	175	21	could	could	AUX
ajfa-744	175	22	be	be	AUX
ajfa-744	175	23	included	include	VERB
ajfa-744	175	24	in	in	ADP
ajfa-744	175	25	the	the	DET
ajfa-744	175	26	liquidity	liquidity	NOUN
ajfa-744	175	27	analysis	analysis	NOUN
ajfa-744	175	28	at	at	ADP
ajfa-744	175	29	contract	contract	NOUN
ajfa-744	175	30	amounts	amount	NOUN
ajfa-744	175	31	.	.	PUNCT
ajfa-744	176	1	when	when	SCONJ
ajfa-744	176	2	a	a	DET
ajfa-744	176	3	third	third	ADJ
ajfa-744	176	4	-	-	PUNCT
ajfa-744	176	5	party	party	NOUN
ajfa-744	176	6	has	have	VERB
ajfa-744	176	7	a	a	DET
ajfa-744	176	8	choice	choice	NOUN
ajfa-744	176	9	of	of	ADP
ajfa-744	176	10	when	when	SCONJ
ajfa-744	176	11	an	an	DET
ajfa-744	176	12	amount	amount	NOUN
ajfa-744	176	13	is	be	AUX
ajfa-744	176	14	paid	pay	VERB
ajfa-744	176	15	,	,	PUNCT
ajfa-744	176	16	the	the	DET
ajfa-744	176	17	liability	liability	NOUN
ajfa-744	176	18	is	be	AUX
ajfa-744	176	19	included	include	VERB
ajfa-744	176	20	on	on	ADP
ajfa-744	176	21	the	the	DET
ajfa-744	176	22	basis	basis	NOUN
ajfa-744	176	23	of	of	ADP
ajfa-744	176	24	the	the	DET
ajfa-744	176	25	earliest	early	ADJ
ajfa-744	176	26	date	date	NOUN
ajfa-744	176	27	on	on	ADP
ajfa-744	176	28	which	which	PRON
ajfa-744	176	29	the	the	DET
ajfa-744	176	30	fund	fund	NOUN
ajfa-744	176	31	might	might	AUX
ajfa-744	176	32	be	be	AUX
ajfa-744	176	33	required	require	VERB
ajfa-744	176	34	to	to	PART
ajfa-744	176	35	repay	repay	VERB
ajfa-744	176	36	.	.	PUNCT
ajfa-744	177	1	(	(	PUNCT
ajfa-744	177	2	c	c	X
ajfa-744	177	3	)	)	PUNCT
ajfa-744	177	4	credit	credit	NOUN
ajfa-744	177	5	the	the	DET
ajfa-744	177	6	aasb	aasb	NOUN
ajfa-744	177	7	7	7	NUM
ajfa-744	177	8	standard	standard	NOUN
ajfa-744	177	9	on	on	ADP
ajfa-744	177	10	quantitative	quantitative	ADJ
ajfa-744	177	11	credit	credit	NOUN
ajfa-744	177	12	disclosure	disclosure	NOUN
ajfa-744	177	13	,	,	PUNCT
ajfa-744	177	14	inter	inter	PROPN
ajfa-744	177	15	alia	alia	NOUN
ajfa-744	177	16	,	,	PUNCT
ajfa-744	177	17	requires	require	VERB
ajfa-744	177	18	details	detail	NOUN
ajfa-744	177	19	that	that	PRON
ajfa-744	177	20	best	good	ADJ
ajfa-744	177	21	represent	represent	VERB
ajfa-744	177	22	an	an	DET
ajfa-744	177	23	entity	entity	NOUN
ajfa-744	177	24	’s	’s	PART
ajfa-744	177	25	maximum	maximum	ADJ
ajfa-744	177	26	exposure	exposure	NOUN
ajfa-744	177	27	to	to	ADP
ajfa-744	177	28	credit	credit	NOUN
ajfa-744	177	29	risk	risk	NOUN
ajfa-744	177	30	at	at	ADP
ajfa-744	177	31	the	the	DET
ajfa-744	177	32	reporting	reporting	NOUN
ajfa-744	177	33	date	date	NOUN
ajfa-744	177	34	(	(	PUNCT
ajfa-744	177	35	without	without	ADP
ajfa-744	177	36	taking	take	VERB
ajfa-744	177	37	account	account	NOUN
ajfa-744	177	38	of	of	ADP
ajfa-744	177	39	any	any	DET
ajfa-744	177	40	collateral	collateral	NOUN
ajfa-744	177	41	held	hold	VERB
ajfa-744	177	42	or	or	CCONJ
ajfa-744	177	43	other	other	ADJ
ajfa-744	177	44	credit	credit	NOUN
ajfa-744	177	45	enhancements).23	enhancements).23	PROPN
ajfa-744	177	46	for	for	ADP
ajfa-744	177	47	instance	instance	NOUN
ajfa-744	177	48	,	,	PUNCT
ajfa-744	177	49	disclosure	disclosure	NOUN
ajfa-744	177	50	could	could	AUX
ajfa-744	177	51	comprise	comprise	VERB
ajfa-744	177	52	financial	financial	ADJ
ajfa-744	177	53	assets	asset	NOUN
ajfa-744	177	54	including	include	VERB
ajfa-744	177	55	debt	debt	NOUN
ajfa-744	177	56	securities	security	NOUN
ajfa-744	177	57	;	;	PUNCT
ajfa-744	177	58	or	or	CCONJ
ajfa-744	177	59	cash	cash	NOUN
ajfa-744	177	60	and	and	CCONJ
ajfa-744	177	61	other	other	ADJ
ajfa-744	177	62	receivables	receivables	NOUN
ajfa-744	177	63	showing	show	VERB
ajfa-744	177	64	balance	balance	NOUN
ajfa-744	177	65	exposure	exposure	NOUN
ajfa-744	177	66	as	as	ADP
ajfa-744	177	67	at	at	ADP
ajfa-744	177	68	period	period	NOUN
ajfa-744	177	69	end	end	NOUN
ajfa-744	177	70	,	,	PUNCT
ajfa-744	177	71	split	split	VERB
ajfa-744	177	72	by	by	ADP
ajfa-744	177	73	asset	asset	NOUN
ajfa-744	177	74	class	class	NOUN
ajfa-744	177	75	.	.	PUNCT
ajfa-744	178	1	presentation	presentation	NOUN
ajfa-744	178	2	of	of	ADP
ajfa-744	178	3	data	datum	NOUN
ajfa-744	178	4	could	could	AUX
ajfa-744	178	5	show	show	VERB
ajfa-744	178	6	concentrations	concentration	NOUN
ajfa-744	178	7	of	of	ADP
ajfa-744	178	8	risk	risk	NOUN
ajfa-744	178	9	.	.	PUNCT
ajfa-744	179	1	an	an	DET
ajfa-744	179	2	organisation	organisation	NOUN
ajfa-744	179	3	’s	’s	PART
ajfa-744	179	4	management	management	NOUN
ajfa-744	179	5	practices	practice	NOUN
ajfa-744	179	6	are	be	AUX
ajfa-744	179	7	directed	direct	VERB
ajfa-744	179	8	at	at	ADP
ajfa-744	179	9	achieving	achieve	VERB
ajfa-744	179	10	its	its	PRON
ajfa-744	179	11	aims	aim	NOUN
ajfa-744	179	12	in	in	ADP
ajfa-744	179	13	an	an	DET
ajfa-744	179	14	efficient	efficient	ADJ
ajfa-744	179	15	and	and	CCONJ
ajfa-744	179	16	effective	effective	ADJ
ajfa-744	179	17	manner	manner	NOUN
ajfa-744	179	18	,	,	PUNCT
ajfa-744	179	19	including	include	VERB
ajfa-744	179	20	the	the	DET
ajfa-744	179	21	identifications	identification	NOUN
ajfa-744	179	22	of	of	ADP
ajfa-744	179	23	management	management	NOUN
ajfa-744	179	24	of	of	ADP
ajfa-744	179	25	those	those	DET
ajfa-744	179	26	risks	risk	NOUN
ajfa-744	179	27	that	that	PRON
ajfa-744	179	28	prevent	prevent	VERB
ajfa-744	179	29	it	it	PRON
ajfa-744	179	30	from	from	ADP
ajfa-744	179	31	achieving	achieve	VERB
ajfa-744	179	32	their	their	PRON
ajfa-744	179	33	aims	aim	NOUN
ajfa-744	179	34	.	.	PUNCT
ajfa-744	180	1	risk	risk	NOUN
ajfa-744	180	2	management	management	NOUN
ajfa-744	180	3	approaches	approach	NOUN
ajfa-744	180	4	have	have	VERB
ajfa-744	180	5	some	some	DET
ajfa-744	180	6	common	common	ADJ
ajfa-744	180	7	features	feature	NOUN
ajfa-744	180	8	,	,	PUNCT
ajfa-744	180	9	such	such	ADJ
ajfa-744	180	10	as	as	ADP
ajfa-744	180	11	:	:	PUNCT
ajfa-744	180	12	identifying	identify	VERB
ajfa-744	180	13	objectives	objective	NOUN
ajfa-744	180	14	related	relate	VERB
ajfa-744	180	15	to	to	ADP
ajfa-744	180	16	a	a	DET
ajfa-744	180	17	project	project	NOUN
ajfa-744	180	18	,	,	PUNCT
ajfa-744	180	19	activity	activity	NOUN
ajfa-744	180	20	or	or	CCONJ
ajfa-744	180	21	program	program	NOUN
ajfa-744	180	22	,	,	PUNCT
ajfa-744	180	23	pinpointing	pinpoint	VERB
ajfa-744	180	24	the	the	DET
ajfa-744	180	25	risks	risk	NOUN
ajfa-744	180	26	to	to	ADP
ajfa-744	180	27	achieving	achieve	VERB
ajfa-744	180	28	these	these	DET
ajfa-744	180	29	objectives	objective	NOUN
ajfa-744	180	30	,	,	PUNCT
ajfa-744	180	31	and	and	CCONJ
ajfa-744	180	32	implementing	implement	VERB
ajfa-744	180	33	ways	way	NOUN
ajfa-744	180	34	of	of	ADP
ajfa-744	180	35	dealing	deal	VERB
ajfa-744	180	36	with	with	ADP
ajfa-744	180	37	these	these	DET
ajfa-744	180	38	risks	risk	NOUN
ajfa-744	180	39	.	.	PUNCT
ajfa-744	181	1	22	22	NUM
ajfa-744	181	2	  	  	SPACE
ajfa-744	181	3	aasb7	aasb7	PROPN
ajfa-744	181	4	,	,	PUNCT
ajfa-744	181	5	 	 	SPACE
ajfa-744	181	6	para	para	PROPN
ajfa-744	181	7	.	.	PUNCT
ajfa-744	181	8	 	 	SPACE
ajfa-744	181	9	39	39	NUM
ajfa-744	181	10	.	.	PUNCT
ajfa-744	181	11	    	    	SPACE
ajfa-744	182	1	23	23	NUM
ajfa-744	182	2	  	  	SPACE
ajfa-744	182	3	aasb7	aasb7	PROPN
ajfa-744	182	4	,	,	PUNCT
ajfa-744	182	5	 	 	SPACE
ajfa-744	182	6	para	para	PROPN
ajfa-744	182	7	.	.	PUNCT
ajfa-744	182	8	 	 	SPACE
ajfa-744	182	9	36	36	NUM
ajfa-744	182	10	.	.	PUNCT
ajfa-744	182	11	  	  	SPACE
ajfa-744	182	12	asian	asian	ADJ
ajfa-744	182	13	journal	journal	NOUN
ajfa-744	182	14	of	of	ADP
ajfa-744	182	15	finance	finance	PROPN
ajfa-744	182	16	&	&	CCONJ
ajfa-744	182	17	accounting	accounting	PROPN
ajfa-744	182	18	issn	issn	PROPN
ajfa-744	182	19	1946	1946	NUM
ajfa-744	182	20	-	-	PUNCT
ajfa-744	182	21	052x	052x	NOUN
ajfa-744	182	22	2012	2012	NUM
ajfa-744	182	23	,	,	PUNCT
ajfa-744	182	24	vol	vol	NOUN
ajfa-744	182	25	.	.	PROPN
ajfa-744	182	26	4	4	NUM
ajfa-744	182	27	,	,	PUNCT
ajfa-744	182	28	no	no	INTJ
ajfa-744	182	29	.	.	NOUN
ajfa-744	182	30	1	1	NUM
ajfa-744	182	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	182	32	107	107	NUM
ajfa-744	182	33	risk	risk	NOUN
ajfa-744	182	34	management	management	NOUN
ajfa-744	182	35	is	be	AUX
ajfa-744	182	36	now	now	ADV
ajfa-744	182	37	widely	widely	ADV
ajfa-744	182	38	accepted	accept	VERB
ajfa-744	182	39	as	as	ADP
ajfa-744	182	40	a	a	DET
ajfa-744	182	41	key	key	ADJ
ajfa-744	182	42	element	element	NOUN
ajfa-744	182	43	of	of	ADP
ajfa-744	182	44	sound	sound	ADJ
ajfa-744	182	45	governance	governance	NOUN
ajfa-744	182	46	practice	practice	NOUN
ajfa-744	182	47	in	in	ADP
ajfa-744	182	48	large	large	ADJ
ajfa-744	182	49	and	and	CCONJ
ajfa-744	182	50	complex	complex	ADJ
ajfa-744	182	51	organisations	organisation	NOUN
ajfa-744	182	52	and	and	CCONJ
ajfa-744	182	53	as	as	ADP
ajfa-744	182	54	a	a	DET
ajfa-744	182	55	valuable	valuable	ADJ
ajfa-744	182	56	tool	tool	NOUN
ajfa-744	182	57	for	for	ADP
ajfa-744	182	58	integrating	integrate	VERB
ajfa-744	182	59	all	all	DET
ajfa-744	182	60	aspects	aspect	NOUN
ajfa-744	182	61	of	of	ADP
ajfa-744	182	62	management	management	NOUN
ajfa-744	182	63	planning	planning	NOUN
ajfa-744	182	64	and	and	CCONJ
ajfa-744	182	65	decision	decision	NOUN
ajfa-744	182	66	making	making	NOUN
ajfa-744	182	67	.	.	PUNCT
ajfa-744	183	1	an	an	DET
ajfa-744	183	2	executive	executive	NOUN
ajfa-744	183	3	at	at	ADP
ajfa-744	183	4	a	a	DET
ajfa-744	183	5	2009	2009	NUM
ajfa-744	183	6	superannuation	superannuation	NOUN
ajfa-744	183	7	conference	conference	NOUN
ajfa-744	183	8	stated	state	VERB
ajfa-744	183	9	that	that	SCONJ
ajfa-744	183	10	‘	'	PUNCT
ajfa-744	183	11	it	it	PRON
ajfa-744	183	12	will	will	AUX
ajfa-744	183	13	become	become	VERB
ajfa-744	183	14	increasingly	increasingly	ADV
ajfa-744	183	15	essential	essential	ADJ
ajfa-744	183	16	to	to	PART
ajfa-744	183	17	have	have	VERB
ajfa-744	183	18	the	the	DET
ajfa-744	183	19	correct	correct	ADJ
ajfa-744	183	20	data	datum	NOUN
ajfa-744	183	21	on	on	ADP
ajfa-744	183	22	superannuation	superannuation	NOUN
ajfa-744	183	23	fund	fund	NOUN
ajfa-744	183	24	members	member	NOUN
ajfa-744	183	25	in	in	ADP
ajfa-744	183	26	order	order	NOUN
ajfa-744	183	27	to	to	PART
ajfa-744	183	28	manage	manage	VERB
ajfa-744	183	29	risk’.24	risk’.24	NOUN
ajfa-744	183	30	at	at	ADP
ajfa-744	183	31	the	the	DET
ajfa-744	183	32	same	same	ADJ
ajfa-744	183	33	conference	conference	NOUN
ajfa-744	183	34	howard	howard	PROPN
ajfa-744	183	35	rosario	rosario	PROPN
ajfa-744	183	36	,	,	PUNCT
ajfa-744	183	37	chief	chief	ADJ
ajfa-744	183	38	executive	executive	NOUN
ajfa-744	183	39	,	,	PUNCT
ajfa-744	183	40	westscheme	westscheme	ADJ
ajfa-744	183	41	superannuation	superannuation	NOUN
ajfa-744	183	42	fund	fund	NOUN
ajfa-744	183	43	,	,	PUNCT
ajfa-744	183	44	stated	state	VERB
ajfa-744	183	45	that	that	SCONJ
ajfa-744	183	46	it	it	PRON
ajfa-744	183	47	was	be	AUX
ajfa-744	183	48	important	important	ADJ
ajfa-744	183	49	to	to	PART
ajfa-744	183	50	discharge	discharge	VERB
ajfa-744	183	51	the	the	DET
ajfa-744	183	52	trustee	trustee	NOUN
ajfa-744	183	53	's	's	PART
ajfa-744	183	54	fiduciary	fiduciary	ADJ
ajfa-744	183	55	duty	duty	NOUN
ajfa-744	183	56	,	,	PUNCT
ajfa-744	183	57	manage	manage	VERB
ajfa-744	183	58	risk	risk	NOUN
ajfa-744	183	59	and	and	CCONJ
ajfa-744	183	60	communicate	communicate	VERB
ajfa-744	183	61	with	with	ADP
ajfa-744	183	62	members	member	NOUN
ajfa-744	183	63	.	.	PUNCT
ajfa-744	184	1	rosario	rosario	PROPN
ajfa-744	184	2	stressed	stress	VERB
ajfa-744	184	3	the	the	DET
ajfa-744	184	4	significance	significance	NOUN
ajfa-744	184	5	of	of	ADP
ajfa-744	184	6	maintaining	maintain	VERB
ajfa-744	184	7	proper	proper	ADJ
ajfa-744	184	8	data	datum	NOUN
ajfa-744	184	9	in	in	ADP
ajfa-744	184	10	order	order	NOUN
ajfa-744	184	11	to	to	PART
ajfa-744	184	12	manage	manage	VERB
ajfa-744	184	13	risk	risk	NOUN
ajfa-744	184	14	,	,	PUNCT
ajfa-744	184	15	pointing	point	VERB
ajfa-744	184	16	to	to	ADP
ajfa-744	184	17	the	the	DET
ajfa-744	184	18	possibility	possibility	NOUN
ajfa-744	184	19	of	of	ADP
ajfa-744	184	20	negatively	negatively	ADV
ajfa-744	184	21	impacting	impact	VERB
ajfa-744	184	22	asset	asset	NOUN
ajfa-744	184	23	allocations	allocation	NOUN
ajfa-744	184	24	with	with	ADP
ajfa-744	184	25	bad	bad	ADJ
ajfa-744	184	26	data	datum	NOUN
ajfa-744	184	27	.	.	PUNCT
ajfa-744	185	1	‘	'	PUNCT
ajfa-744	185	2	it	it	PRON
ajfa-744	185	3	will	will	AUX
ajfa-744	185	4	drain	drain	VERB
ajfa-744	185	5	liquidity	liquidity	NOUN
ajfa-744	185	6	and	and	CCONJ
ajfa-744	185	7	strain	strain	VERB
ajfa-744	185	8	administrative	administrative	ADJ
ajfa-744	185	9	resources	resource	NOUN
ajfa-744	185	10	if	if	SCONJ
ajfa-744	185	11	corrupt	corrupt	ADJ
ajfa-744	185	12	data	datum	NOUN
ajfa-744	185	13	makes	make	VERB
ajfa-744	185	14	changes	change	NOUN
ajfa-744	185	15	[	[	X
ajfa-744	185	16	for	for	ADP
ajfa-744	185	17	members	member	NOUN
ajfa-744	185	18	]	]	X
ajfa-744	185	19	more	more	ADV
ajfa-744	185	20	difficult	difficult	ADJ
ajfa-744	185	21	,	,	PUNCT
ajfa-744	185	22	’	'	PUNCT
ajfa-744	185	23	rosario	rosario	PROPN
ajfa-744	185	24	said	say	VERB
ajfa-744	185	25	.	.	PUNCT
ajfa-744	186	1	apra	apra	ADJ
ajfa-744	186	2	industry	industry	NOUN
ajfa-744	186	3	investigations	investigation	NOUN
ajfa-744	186	4	have	have	AUX
ajfa-744	186	5	identified	identify	VERB
ajfa-744	186	6	two	two	NUM
ajfa-744	186	7	major	major	ADJ
ajfa-744	186	8	tendencies	tendency	NOUN
ajfa-744	186	9	,	,	PUNCT
ajfa-744	186	10	‘	'	PUNCT
ajfa-744	186	11	deliberate	deliberate	ADJ
ajfa-744	186	12	indifference	indifference	NOUN
ajfa-744	186	13	and	and	CCONJ
ajfa-744	186	14	conscious	conscious	ADJ
ajfa-744	186	15	avoidance	avoidance	NOUN
ajfa-744	186	16	and	and	CCONJ
ajfa-744	186	17	problems	problem	NOUN
ajfa-744	186	18	found	find	VERB
ajfa-744	186	19	included	include	VERB
ajfa-744	186	20	financial	financial	ADJ
ajfa-744	186	21	losses	loss	NOUN
ajfa-744	186	22	,	,	PUNCT
ajfa-744	186	23	critical	critical	ADJ
ajfa-744	186	24	data	datum	NOUN
ajfa-744	186	25	errors	error	NOUN
ajfa-744	186	26	,	,	PUNCT
ajfa-744	186	27	incorrectly	incorrectly	ADV
ajfa-744	186	28	paid	pay	VERB
ajfa-744	186	29	benefits	benefit	NOUN
ajfa-744	186	30	and	and	CCONJ
ajfa-744	186	31	a	a	DET
ajfa-744	186	32	failure	failure	NOUN
ajfa-744	186	33	to	to	PART
ajfa-744	186	34	follow	follow	VERB
ajfa-744	186	35	up	up	ADP
ajfa-744	186	36	data	datum	NOUN
ajfa-744	186	37	errors	error	NOUN
ajfa-744	186	38	systematically	systematically	ADV
ajfa-744	186	39	.	.	PUNCT
ajfa-744	186	40	’	'	PUNCT
ajfa-744	187	1	recent	recent	ADJ
ajfa-744	187	2	liquidity	liquidity	NOUN
ajfa-744	187	3	updates	update	NOUN
ajfa-744	187	4	showed	show	VERB
ajfa-744	187	5	limited	limited	ADJ
ajfa-744	187	6	trustee	trustee	NOUN
ajfa-744	187	7	ability	ability	NOUN
ajfa-744	187	8	to	to	PART
ajfa-744	187	9	extract	extract	VERB
ajfa-744	187	10	useful	useful	ADJ
ajfa-744	187	11	information	information	NOUN
ajfa-744	187	12	at	at	ADP
ajfa-744	187	13	short	short	ADJ
ajfa-744	187	14	notice	notice	NOUN
ajfa-744	187	15	.	.	PUNCT
ajfa-744	188	1	apra	apra	PROPN
ajfa-744	188	2	’s	’s	PART
ajfa-744	188	3	view	view	NOUN
ajfa-744	188	4	is	be	AUX
ajfa-744	188	5	that	that	SCONJ
ajfa-744	188	6	internal	internal	ADJ
ajfa-744	188	7	audit	audit	NOUN
ajfa-744	188	8	focus	focus	NOUN
ajfa-744	188	9	should	should	AUX
ajfa-744	188	10	be	be	AUX
ajfa-744	188	11	improved	improve	VERB
ajfa-744	188	12	and	and	CCONJ
ajfa-744	188	13	that	that	SCONJ
ajfa-744	188	14	a	a	DET
ajfa-744	188	15	greater	great	ADJ
ajfa-744	188	16	alignment	alignment	NOUN
ajfa-744	188	17	with	with	ADP
ajfa-744	188	18	risk	risk	NOUN
ajfa-744	188	19	management	management	NOUN
ajfa-744	188	20	was	be	AUX
ajfa-744	188	21	necessary.25	necessary.25	NOUN
ajfa-744	188	22	the	the	DET
ajfa-744	188	23	accounting	accounting	NOUN
ajfa-744	188	24	standard	standard	PROPN
ajfa-744	188	25	aasb	aasb	VERB
ajfa-744	188	26	7	7	NUM
ajfa-744	188	27	formalises	formalise	NOUN
ajfa-744	188	28	the	the	DET
ajfa-744	188	29	requirement	requirement	NOUN
ajfa-744	188	30	for	for	ADP
ajfa-744	188	31	reporting	report	VERB
ajfa-744	188	32	entities	entity	NOUN
ajfa-744	188	33	to	to	PART
ajfa-744	188	34	disclose	disclose	VERB
ajfa-744	188	35	information	information	NOUN
ajfa-744	188	36	about	about	ADP
ajfa-744	188	37	risks	risk	NOUN
ajfa-744	188	38	arising	arise	VERB
ajfa-744	188	39	from	from	ADP
ajfa-744	188	40	financial	financial	ADJ
ajfa-744	188	41	instruments	instrument	NOUN
ajfa-744	188	42	.	.	PUNCT
ajfa-744	189	1	6	6	X
ajfa-744	189	2	.	.	X
ajfa-744	189	3	risk	risk	NOUN
ajfa-744	189	4	standards	standard	NOUN
ajfa-744	189	5	and	and	CCONJ
ajfa-744	189	6	processes	process	VERB
ajfa-744	189	7	risk	risk	NOUN
ajfa-744	189	8	management	management	NOUN
ajfa-744	189	9	has	have	AUX
ajfa-744	189	10	become	become	VERB
ajfa-744	189	11	a	a	DET
ajfa-744	189	12	key	key	ADJ
ajfa-744	189	13	focus	focus	NOUN
ajfa-744	189	14	in	in	ADP
ajfa-744	189	15	the	the	DET
ajfa-744	189	16	public	public	ADJ
ajfa-744	189	17	and	and	CCONJ
ajfa-744	189	18	private	private	ADJ
ajfa-744	189	19	sector	sector	NOUN
ajfa-744	189	20	since	since	SCONJ
ajfa-744	189	21	the	the	DET
ajfa-744	189	22	release	release	NOUN
ajfa-744	189	23	of	of	ADP
ajfa-744	189	24	the	the	DET
ajfa-744	189	25	first	first	ADJ
ajfa-744	189	26	australian	australian	ADJ
ajfa-744	189	27	/	/	SYM
ajfa-744	189	28	new	new	PROPN
ajfa-744	189	29	zealand	zealand	PROPN
ajfa-744	189	30	standard	standard	PROPN
ajfa-744	189	31	for	for	ADP
ajfa-744	189	32	risk	risk	NOUN
ajfa-744	189	33	management	management	NOUN
ajfa-744	189	34	(	(	PUNCT
ajfa-744	189	35	currently	currently	ADV
ajfa-744	189	36	as	as	ADP
ajfa-744	189	37	/	/	SYM
ajfa-744	189	38	nzs4360:2004	nzs4360:2004	NOUN
ajfa-744	189	39	)	)	PUNCT
ajfa-744	189	40	and	and	CCONJ
ajfa-744	189	41	the	the	DET
ajfa-744	189	42	related	related	ADJ
ajfa-744	189	43	standards	standard	NOUN
ajfa-744	189	44	such	such	ADJ
ajfa-744	189	45	as	as	ADP
ajfa-744	189	46	the	the	DET
ajfa-744	189	47	compliance	compliance	NOUN
ajfa-744	189	48	programs	program	NOUN
ajfa-744	189	49	(	(	PUNCT
ajfa-744	189	50	as	as	ADP
ajfa-744	189	51	3806:1998	3806:1998	NUM
ajfa-744	189	52	)	)	PUNCT
ajfa-744	189	53	.	.	PUNCT
ajfa-744	190	1	the	the	DET
ajfa-744	190	2	risk	risk	NOUN
ajfa-744	190	3	management	management	NOUN
ajfa-744	190	4	standard	standard	NOUN
ajfa-744	190	5	provides	provide	VERB
ajfa-744	190	6	a	a	DET
ajfa-744	190	7	generic	generic	ADJ
ajfa-744	190	8	framework	framework	NOUN
ajfa-744	190	9	within	within	ADP
ajfa-744	190	10	which	which	PRON
ajfa-744	190	11	organisations	organisation	NOUN
ajfa-744	190	12	can	can	AUX
ajfa-744	190	13	implement	implement	VERB
ajfa-744	190	14	risk	risk	NOUN
ajfa-744	190	15	management	management	NOUN
ajfa-744	190	16	.	.	PUNCT
ajfa-744	191	1	the	the	DET
ajfa-744	191	2	objective	objective	NOUN
ajfa-744	191	3	of	of	ADP
ajfa-744	191	4	the	the	DET
ajfa-744	191	5	risk	risk	NOUN
ajfa-744	191	6	management	management	NOUN
ajfa-744	191	7	process	process	NOUN
ajfa-744	191	8	is	be	AUX
ajfa-744	191	9	to	to	PART
ajfa-744	191	10	identify	identify	VERB
ajfa-744	191	11	all	all	DET
ajfa-744	191	12	unacceptably	unacceptably	ADV
ajfa-744	191	13	high	high	ADJ
ajfa-744	191	14	-	-	PUNCT
ajfa-744	191	15	level	level	NOUN
ajfa-744	191	16	risks	risk	NOUN
ajfa-744	191	17	and	and	CCONJ
ajfa-744	191	18	put	put	VERB
ajfa-744	191	19	in	in	ADP
ajfa-744	191	20	place	place	NOUN
ajfa-744	191	21	processes	process	NOUN
ajfa-744	191	22	and	and	CCONJ
ajfa-744	191	23	structures	structure	NOUN
ajfa-744	191	24	to	to	PART
ajfa-744	191	25	deal	deal	VERB
ajfa-744	191	26	with	with	ADP
ajfa-744	191	27	them	they	PRON
ajfa-744	191	28	.	.	PUNCT
ajfa-744	192	1	lower	low	ADJ
ajfa-744	192	2	level	level	NOUN
ajfa-744	192	3	risks	risk	NOUN
ajfa-744	192	4	are	be	AUX
ajfa-744	192	5	also	also	ADV
ajfa-744	192	6	considered	consider	VERB
ajfa-744	192	7	but	but	CCONJ
ajfa-744	192	8	priority	priority	NOUN
ajfa-744	192	9	is	be	AUX
ajfa-744	192	10	given	give	VERB
ajfa-744	192	11	to	to	ADP
ajfa-744	192	12	significant	significant	ADJ
ajfa-744	192	13	risks	risk	NOUN
ajfa-744	192	14	.	.	PUNCT
ajfa-744	193	1	the	the	DET
ajfa-744	193	2	stages	stage	NOUN
ajfa-744	193	3	of	of	ADP
ajfa-744	193	4	the	the	DET
ajfa-744	193	5	process	process	NOUN
ajfa-744	193	6	are	be	AUX
ajfa-744	193	7	risk	risk	NOUN
ajfa-744	193	8	identification	identification	NOUN
ajfa-744	193	9	,	,	PUNCT
ajfa-744	193	10	risk	risk	VERB
ajfa-744	193	11	analysis	analysis	NOUN
ajfa-744	193	12	&	&	CCONJ
ajfa-744	193	13	evaluation	evaluation	NOUN
ajfa-744	193	14	,	,	PUNCT
ajfa-744	193	15	monitoring	monitoring	NOUN
ajfa-744	193	16	&	&	CCONJ
ajfa-744	193	17	control	control	NOUN
ajfa-744	193	18	and	and	CCONJ
ajfa-744	193	19	continuous	continuous	ADJ
ajfa-744	193	20	improvement	improvement	NOUN
ajfa-744	193	21	.	.	PUNCT
ajfa-744	194	1	these	these	DET
ajfa-744	194	2	stages	stage	NOUN
ajfa-744	194	3	are	be	AUX
ajfa-744	194	4	outlined	outline	VERB
ajfa-744	194	5	by	by	ADP
ajfa-744	194	6	the	the	DET
ajfa-744	194	7	diagram	diagram	NOUN
ajfa-744	194	8	below	below	ADV
ajfa-744	194	9	followed	follow	VERB
ajfa-744	194	10	by	by	ADP
ajfa-744	194	11	some	some	DET
ajfa-744	194	12	detail	detail	NOUN
ajfa-744	194	13	on	on	ADP
ajfa-744	194	14	each	each	DET
ajfa-744	194	15	process	process	NOUN
ajfa-744	194	16	stage	stage	NOUN
ajfa-744	194	17	:	:	PUNCT
ajfa-744	194	18	24	24	NUM
ajfa-744	194	19	comments	comment	NOUN
ajfa-744	194	20	by	by	ADP
ajfa-744	194	21	ramani	ramani	PROPN
ajfa-744	194	22	venkatramani	venkatramani	PROPN
ajfa-744	194	23	,	,	PUNCT
ajfa-744	194	24	general	general	ADJ
ajfa-744	194	25	manager	manager	NOUN
ajfa-744	194	26	,	,	PUNCT
ajfa-744	194	27	specialised	specialised	ADJ
ajfa-744	194	28	institutions	institution	NOUN
ajfa-744	194	29	division	division	NOUN
ajfa-744	194	30	,	,	PUNCT
ajfa-744	194	31	apra	apra	ADV
ajfa-744	194	32	for	for	ADP
ajfa-744	194	33	the	the	DET
ajfa-744	194	34	‘	'	PUNCT
ajfa-744	194	35	conference	conference	NOUN
ajfa-744	194	36	of	of	ADP
ajfa-744	194	37	major	major	ADJ
ajfa-744	194	38	superannuation	superannuation	NOUN
ajfa-744	194	39	funds	fund	NOUN
ajfa-744	194	40	’	'	PUNCT
ajfa-744	194	41	as	as	SCONJ
ajfa-744	194	42	reported	report	VERB
ajfa-744	194	43	by	by	ADP
ajfa-744	194	44	amal	amal	PROPN
ajfa-744	194	45	awad	awad	PROPN
ajfa-744	194	46	in	in	ADP
ajfa-744	194	47	super	super	ADJ
ajfa-744	194	48	review	review	NOUN
ajfa-744	194	49	‘	'	PUNCT
ajfa-744	194	50	data	datum	NOUN
ajfa-744	194	51	integrity	integrity	NOUN
ajfa-744	194	52	tied	tie	VERB
ajfa-744	194	53	to	to	PART
ajfa-744	194	54	risk	risk	VERB
ajfa-744	194	55	management’24	management’24	PROPN
ajfa-744	194	56	march	march	PROPN
ajfa-744	194	57	2009	2009	NUM
ajfa-744	194	58	.	.	PUNCT
ajfa-744	195	1	25	25	NUM
ajfa-744	195	2	ibid	ibid	NOUN
ajfa-744	195	3	.	.	PUNCT
ajfa-744	196	1	further	further	ADJ
ajfa-744	196	2	comments	comment	NOUN
ajfa-744	196	3	by	by	ADP
ajfa-744	196	4	venkatramani	venkatramani	PROPN
ajfa-744	196	5	.	.	PUNCT
ajfa-744	197	1	asian	asian	ADJ
ajfa-744	197	2	journal	journal	PROPN
ajfa-744	197	3	of	of	ADP
ajfa-744	197	4	finance	finance	PROPN
ajfa-744	197	5	&	&	CCONJ
ajfa-744	197	6	accounting	accounting	PROPN
ajfa-744	197	7	issn	issn	PROPN
ajfa-744	197	8	1946	1946	NUM
ajfa-744	197	9	-	-	PUNCT
ajfa-744	197	10	052x	052x	NOUN
ajfa-744	197	11	2012	2012	NUM
ajfa-744	197	12	,	,	PUNCT
ajfa-744	197	13	vol	vol	NOUN
ajfa-744	197	14	.	.	PROPN
ajfa-744	197	15	4	4	NUM
ajfa-744	197	16	,	,	PUNCT
ajfa-744	197	17	no	no	INTJ
ajfa-744	197	18	.	.	NOUN
ajfa-744	197	19	1	1	NUM
ajfa-744	197	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	197	21	108	108	NUM
ajfa-744	197	22	risk	risk	NOUN
ajfa-744	197	23	identification	identification	NOUN
ajfa-744	197	24	risk	risk	NOUN
ajfa-744	197	25	analysis	analysis	NOUN
ajfa-744	197	26	&	&	CCONJ
ajfa-744	197	27	evaluation	evaluation	NOUN
ajfa-744	197	28	risk	risk	NOUN
ajfa-744	197	29	monitoring	monitoring	NOUN
ajfa-744	197	30	&	&	CCONJ
ajfa-744	197	31	control	control	VERB
ajfa-744	197	32	continuous	continuous	ADJ
ajfa-744	197	33	improvement	improvement	NOUN
ajfa-744	198	1	p	p	NOUN
ajfa-744	198	2	e	e	NOUN
ajfa-744	199	1	r	r	NOUN
ajfa-744	199	2	f	f	NOUN
ajfa-744	199	3	o	o	NOUN
ajfa-744	199	4	r	r	NOUN
ajfa-744	199	5	m	m	VERB
ajfa-744	199	6	a	a	PRON
ajfa-744	199	7	n	n	NOUN
ajfa-744	199	8	c	c	NOUN
ajfa-744	199	9	e	e	NOUN
ajfa-744	199	10	s	s	PROPN
ajfa-744	199	11	t	t	PROPN
ajfa-744	199	12	a	a	DET
ajfa-744	199	13	n	n	NOUN
ajfa-744	199	14	d	d	NOUN
ajfa-744	199	15	a	a	DET
ajfa-744	199	16	r	r	NOUN
ajfa-744	199	17	d	d	PROPN
ajfa-744	199	18	s	s	PROPN
ajfa-744	199	19	6.1	6.1	NUM
ajfa-744	199	20	risk	risk	NOUN
ajfa-744	199	21	identification	identification	NOUN
ajfa-744	199	22	and	and	CCONJ
ajfa-744	199	23	analysis	analysis	NOUN
ajfa-744	199	24	risks	risk	NOUN
ajfa-744	199	25	(	(	PUNCT
ajfa-744	199	26	such	such	ADJ
ajfa-744	199	27	as	as	ADP
ajfa-744	199	28	market	market	NOUN
ajfa-744	199	29	,	,	PUNCT
ajfa-744	199	30	liquidity	liquidity	NOUN
ajfa-744	199	31	and	and	CCONJ
ajfa-744	199	32	credit	credit	NOUN
ajfa-744	199	33	)	)	PUNCT
ajfa-744	199	34	can	can	AUX
ajfa-744	199	35	be	be	AUX
ajfa-744	199	36	expressed	express	VERB
ajfa-744	199	37	as	as	ADP
ajfa-744	199	38	risk	risk	NOUN
ajfa-744	199	39	scenarios	scenario	NOUN
ajfa-744	199	40	and	and	CCONJ
ajfa-744	199	41	formally	formally	ADV
ajfa-744	199	42	recorded	record	VERB
ajfa-744	199	43	in	in	ADP
ajfa-744	199	44	a	a	DET
ajfa-744	199	45	document	document	NOUN
ajfa-744	199	46	such	such	ADJ
ajfa-744	199	47	as	as	ADP
ajfa-744	199	48	a	a	DET
ajfa-744	199	49	‘	'	PUNCT
ajfa-744	199	50	risk	risk	NOUN
ajfa-744	199	51	scenario	scenario	NOUN
ajfa-744	199	52	management	management	NOUN
ajfa-744	199	53	sheet	sheet	NOUN
ajfa-744	199	54	’	'	PUNCT
ajfa-744	199	55	.	.	PUNCT
ajfa-744	200	1	the	the	DET
ajfa-744	200	2	existing	exist	VERB
ajfa-744	200	3	risk	risk	NOUN
ajfa-744	200	4	controls	control	NOUN
ajfa-744	200	5	are	be	AUX
ajfa-744	200	6	determined	determine	VERB
ajfa-744	200	7	and	and	CCONJ
ajfa-744	200	8	analysed	analyse	VERB
ajfa-744	200	9	in	in	ADP
ajfa-744	200	10	terms	term	NOUN
ajfa-744	200	11	of	of	ADP
ajfa-744	200	12	consequence	consequence	NOUN
ajfa-744	200	13	and	and	CCONJ
ajfa-744	200	14	the	the	DET
ajfa-744	200	15	likelihood	likelihood	NOUN
ajfa-744	200	16	in	in	ADP
ajfa-744	200	17	the	the	DET
ajfa-744	200	18	context	context	NOUN
ajfa-744	200	19	of	of	ADP
ajfa-744	200	20	these	these	DET
ajfa-744	200	21	controls	control	NOUN
ajfa-744	200	22	.	.	PUNCT
ajfa-744	201	1	a	a	DET
ajfa-744	201	2	reasonable	reasonable	ADJ
ajfa-744	201	3	analysis	analysis	NOUN
ajfa-744	201	4	should	should	AUX
ajfa-744	201	5	consider	consider	VERB
ajfa-744	201	6	the	the	DET
ajfa-744	201	7	range	range	NOUN
ajfa-744	201	8	of	of	ADP
ajfa-744	201	9	consequences	consequence	NOUN
ajfa-744	201	10	and	and	CCONJ
ajfa-744	201	11	probability	probability	NOUN
ajfa-744	201	12	identified	identify	VERB
ajfa-744	201	13	in	in	ADP
ajfa-744	201	14	the	the	DET
ajfa-744	201	15	risk	risk	NOUN
ajfa-744	201	16	matrix	matrix	NOUN
ajfa-744	201	17	.	.	PUNCT
ajfa-744	202	1	the	the	DET
ajfa-744	202	2	levels	level	NOUN
ajfa-744	202	3	of	of	ADP
ajfa-744	202	4	risk	risk	NOUN
ajfa-744	202	5	are	be	AUX
ajfa-744	202	6	compared	compare	VERB
ajfa-744	202	7	against	against	ADP
ajfa-744	202	8	pre	pre	ADJ
ajfa-744	202	9	-	-	ADJ
ajfa-744	202	10	established	established	ADJ
ajfa-744	202	11	acceptance	acceptance	NOUN
ajfa-744	202	12	criteria	criterion	NOUN
ajfa-744	202	13	and	and	CCONJ
ajfa-744	202	14	ranked	rank	VERB
ajfa-744	202	15	into	into	ADP
ajfa-744	202	16	extreme	extreme	ADJ
ajfa-744	202	17	,	,	PUNCT
ajfa-744	202	18	high	high	ADJ
ajfa-744	202	19	,	,	PUNCT
ajfa-744	202	20	moderate	moderate	ADJ
ajfa-744	202	21	and	and	CCONJ
ajfa-744	202	22	low	low	ADJ
ajfa-744	202	23	risk	risk	NOUN
ajfa-744	202	24	.	.	PUNCT
ajfa-744	203	1	for	for	ADP
ajfa-744	203	2	entities	entity	NOUN
ajfa-744	203	3	subject	subject	ADJ
ajfa-744	203	4	to	to	ADP
ajfa-744	203	5	aasb	aasb	NOUN
ajfa-744	203	6	7	7	NUM
ajfa-744	203	7	for	for	ADP
ajfa-744	203	8	example	example	NOUN
ajfa-744	203	9	,	,	PUNCT
ajfa-744	203	10	it	it	PRON
ajfa-744	203	11	is	be	AUX
ajfa-744	203	12	required	require	VERB
ajfa-744	203	13	that	that	SCONJ
ajfa-744	203	14	market	market	NOUN
ajfa-744	203	15	risk	risk	NOUN
ajfa-744	203	16	are	be	AUX
ajfa-744	203	17	subject	subject	ADJ
ajfa-744	203	18	to	to	ADP
ajfa-744	203	19	a	a	DET
ajfa-744	203	20	sensitivity	sensitivity	NOUN
ajfa-744	203	21	analysis	analysis	NOUN
ajfa-744	203	22	for	for	ADP
ajfa-744	203	23	each	each	DET
ajfa-744	203	24	type	type	NOUN
ajfa-744	203	25	of	of	ADP
ajfa-744	203	26	risk	risk	NOUN
ajfa-744	203	27	(	(	PUNCT
ajfa-744	203	28	currency	currency	NOUN
ajfa-744	203	29	,	,	PUNCT
ajfa-744	203	30	interest	interest	NOUN
ajfa-744	203	31	rate	rate	NOUN
ajfa-744	203	32	and	and	CCONJ
ajfa-744	203	33	price	price	NOUN
ajfa-744	203	34	)	)	PUNCT
ajfa-744	203	35	.	.	PUNCT
ajfa-744	204	1	6.2	6.2	NUM
ajfa-744	204	2	risk	risk	NOUN
ajfa-744	204	3	categories	category	NOUN
ajfa-744	204	4	generally	generally	ADV
ajfa-744	204	5	risk	risk	VERB
ajfa-744	204	6	categories	category	NOUN
ajfa-744	204	7	are	be	AUX
ajfa-744	204	8	chosen	choose	VERB
ajfa-744	204	9	to	to	PART
ajfa-744	204	10	reflect	reflect	VERB
ajfa-744	204	11	the	the	DET
ajfa-744	204	12	diversity	diversity	NOUN
ajfa-744	204	13	and	and	CCONJ
ajfa-744	204	14	complexity	complexity	NOUN
ajfa-744	204	15	of	of	ADP
ajfa-744	204	16	an	an	DET
ajfa-744	204	17	organisation	organisation	NOUN
ajfa-744	204	18	’s	’s	PART
ajfa-744	204	19	operations	operation	NOUN
ajfa-744	204	20	.	.	PUNCT
ajfa-744	205	1	however	however	ADV
ajfa-744	205	2	,	,	PUNCT
ajfa-744	205	3	in	in	ADP
ajfa-744	205	4	the	the	DET
ajfa-744	205	5	case	case	NOUN
ajfa-744	205	6	of	of	ADP
ajfa-744	205	7	the	the	DET
ajfa-744	205	8	aasb	aasb	NOUN
ajfa-744	205	9	7	7	NUM
ajfa-744	205	10	standard	standard	NOUN
ajfa-744	205	11	,	,	PUNCT
ajfa-744	205	12	the	the	DET
ajfa-744	205	13	risk	risk	NOUN
ajfa-744	205	14	categories	category	NOUN
ajfa-744	205	15	of	of	ADP
ajfa-744	205	16	market	market	NOUN
ajfa-744	205	17	,	,	PUNCT
ajfa-744	205	18	liquidity	liquidity	NOUN
ajfa-744	205	19	and	and	CCONJ
ajfa-744	205	20	interest	interest	NOUN
ajfa-744	205	21	are	be	AUX
ajfa-744	205	22	prescribed	prescribe	VERB
ajfa-744	205	23	.	.	PUNCT
ajfa-744	206	1	before	before	ADP
ajfa-744	206	2	the	the	DET
ajfa-744	206	3	global	global	ADJ
ajfa-744	206	4	economic	economic	ADJ
ajfa-744	206	5	downturn	downturn	NOUN
ajfa-744	206	6	many	many	ADJ
ajfa-744	206	7	large	large	ADJ
ajfa-744	206	8	retail	retail	NOUN
ajfa-744	206	9	and	and	CCONJ
ajfa-744	206	10	industry	industry	NOUN
ajfa-744	206	11	super	super	ADJ
ajfa-744	206	12	funds	fund	NOUN
ajfa-744	206	13	seemed	seem	VERB
ajfa-744	206	14	more	more	ADV
ajfa-744	206	15	concerned	concerned	ADJ
ajfa-744	206	16	with	with	ADP
ajfa-744	206	17	including	include	VERB
ajfa-744	206	18	a	a	DET
ajfa-744	206	19	reasonable	reasonable	ADJ
ajfa-744	206	20	level	level	NOUN
ajfa-744	206	21	of	of	ADP
ajfa-744	206	22	environmental	environmental	ADJ
ajfa-744	206	23	products	product	NOUN
ajfa-744	206	24	in	in	ADP
ajfa-744	206	25	their	their	PRON
ajfa-744	206	26	investment	investment	NOUN
ajfa-744	206	27	suite	suite	NOUN
ajfa-744	206	28	.	.	PUNCT
ajfa-744	207	1	reputational	reputational	ADJ
ajfa-744	207	2	damage	damage	NOUN
ajfa-744	207	3	to	to	ADP
ajfa-744	207	4	the	the	DET
ajfa-744	207	5	superannuation	superannuation	NOUN
ajfa-744	207	6	sector	sector	NOUN
ajfa-744	207	7	due	due	ADP
ajfa-744	207	8	to	to	ADP
ajfa-744	207	9	dramatic	dramatic	ADJ
ajfa-744	207	10	loss	loss	NOUN
ajfa-744	207	11	of	of	ADP
ajfa-744	207	12	investment	investment	NOUN
ajfa-744	207	13	value	value	NOUN
ajfa-744	207	14	has	have	AUX
ajfa-744	207	15	caught	catch	VERB
ajfa-744	207	16	the	the	DET
ajfa-744	207	17	industry	industry	NOUN
ajfa-744	207	18	by	by	ADP
ajfa-744	207	19	surprise	surprise	NOUN
ajfa-744	207	20	.	.	PUNCT
ajfa-744	208	1	7	7	X
ajfa-744	208	2	.	.	X
ajfa-744	208	3	analysis	analysis	NOUN
ajfa-744	208	4	of	of	ADP
ajfa-744	208	5	the	the	DET
ajfa-744	208	6	sample	sample	NOUN
ajfa-744	208	7	superannuation	superannuation	NOUN
ajfa-744	208	8	funds	fund	NOUN
ajfa-744	208	9	’	'	PUNCT
ajfa-744	208	10	30	30	NUM
ajfa-744	208	11	june	june	PROPN
ajfa-744	208	12	2007	2007	NUM
ajfa-744	208	13	data	data	VERB
ajfa-744	208	14	7.1	7.1	NUM
ajfa-744	208	15	ratings	rating	NOUN
ajfa-744	208	16	analysis	analysis	NOUN
ajfa-744	208	17	results	result	VERB
ajfa-744	208	18	data	datum	NOUN
ajfa-744	208	19	from	from	ADP
ajfa-744	208	20	the	the	DET
ajfa-744	208	21	30	30	NUM
ajfa-744	208	22	june	june	PROPN
ajfa-744	208	23	2007	2007	NUM
ajfa-744	208	24	statutory	statutory	ADJ
ajfa-744	208	25	accounts	account	NOUN
ajfa-744	208	26	of	of	ADP
ajfa-744	208	27	26	26	NUM
ajfa-744	208	28	sample	sample	NOUN
ajfa-744	208	29	industry	industry	NOUN
ajfa-744	208	30	superannuation	superannuation	NOUN
ajfa-744	208	31	funds	fund	NOUN
ajfa-744	208	32	(	(	PUNCT
ajfa-744	208	33	those	those	PRON
ajfa-744	208	34	which	which	PRON
ajfa-744	208	35	responded	respond	VERB
ajfa-744	208	36	to	to	ADP
ajfa-744	208	37	our	our	PRON
ajfa-744	208	38	emails	email	NOUN
ajfa-744	208	39	)	)	PUNCT
ajfa-744	208	40	have	have	AUX
ajfa-744	208	41	been	be	AUX
ajfa-744	208	42	depicted	depict	VERB
ajfa-744	208	43	in	in	ADP
ajfa-744	208	44	graph	graph	NOUN
ajfa-744	208	45	2	2	NUM
ajfa-744	208	46	‘	'	PUNCT
ajfa-744	208	47	ratings	rating	NOUN
ajfa-744	208	48	for	for	ADP
ajfa-744	208	49	aasb	aasb	NOUN
ajfa-744	208	50	7	7	NUM
ajfa-744	208	51	disclosure	disclosure	NOUN
ajfa-744	208	52	of	of	ADP
ajfa-744	208	53	26	26	NUM
ajfa-744	208	54	industry	industry	NOUN
ajfa-744	208	55	super	super	ADJ
ajfa-744	208	56	funds	fund	NOUN
ajfa-744	208	57	,	,	PUNCT
ajfa-744	208	58	30	30	NUM
ajfa-744	208	59	june	june	PROPN
ajfa-744	208	60	2007	2007	NUM
ajfa-744	208	61	data	data	PROPN
ajfa-744	208	62	’	'	PUNCT
ajfa-744	208	63	using	use	VERB
ajfa-744	208	64	the	the	DET
ajfa-744	208	65	ratings	rating	NOUN
ajfa-744	208	66	methodology	methodology	NOUN
ajfa-744	208	67	described	describe	VERB
ajfa-744	208	68	in	in	ADP
ajfa-744	208	69	section	section	NOUN
ajfa-744	208	70	4	4	NUM
ajfa-744	208	71	(	(	PUNCT
ajfa-744	208	72	and	and	CCONJ
ajfa-744	208	73	shown	show	VERB
ajfa-744	208	74	at	at	ADP
ajfa-744	208	75	table	table	NOUN
ajfa-744	208	76	2	2	NUM
ajfa-744	208	77	)	)	PUNCT
ajfa-744	208	78	.	.	PUNCT
ajfa-744	209	1	three	three	NUM
ajfa-744	209	2	funds	fund	NOUN
ajfa-744	209	3	gained	gain	VERB
ajfa-744	209	4	a	a	DET
ajfa-744	209	5	rating	rating	NOUN
ajfa-744	209	6	of	of	ADP
ajfa-744	209	7	more	more	ADJ
ajfa-744	209	8	than	than	ADP
ajfa-744	209	9	50	50	NUM
ajfa-744	209	10	per	per	ADP
ajfa-744	209	11	cent	cent	NOUN
ajfa-744	209	12	,	,	PUNCT
ajfa-744	209	13	which	which	PRON
ajfa-744	209	14	indicates	indicate	VERB
ajfa-744	209	15	a	a	DET
ajfa-744	209	16	general	general	ADJ
ajfa-744	209	17	level	level	NOUN
ajfa-744	209	18	of	of	ADP
ajfa-744	209	19	disclosure	disclosure	NOUN
ajfa-744	209	20	to	to	ADP
ajfa-744	209	21	their	their	PRON
ajfa-744	209	22	stakeholders	stakeholder	NOUN
ajfa-744	209	23	;	;	PUNCT
ajfa-744	209	24	all	all	DET
ajfa-744	209	25	other	other	ADJ
ajfa-744	209	26	funds	fund	NOUN
ajfa-744	209	27	in	in	ADP
ajfa-744	209	28	the	the	DET
ajfa-744	209	29	sample	sample	NOUN
ajfa-744	209	30	follow	follow	VERB
ajfa-744	209	31	the	the	DET
ajfa-744	209	32	trend	trend	NOUN
ajfa-744	209	33	of	of	ADP
ajfa-744	209	34	falling	fall	VERB
ajfa-744	209	35	below	below	ADP
ajfa-744	209	36	this	this	DET
ajfa-744	209	37	level	level	NOUN
ajfa-744	209	38	.	.	PUNCT
ajfa-744	210	1	the	the	DET
ajfa-744	210	2	disclosure	disclosure	NOUN
ajfa-744	210	3	benchmark	benchmark	NOUN
ajfa-744	210	4	set	set	VERB
ajfa-744	210	5	by	by	ADP
ajfa-744	210	6	this	this	DET
ajfa-744	210	7	quorum	quorum	NOUN
ajfa-744	210	8	of	of	ADP
ajfa-744	210	9	funds	fund	NOUN
ajfa-744	210	10	is	be	AUX
ajfa-744	210	11	therefore	therefore	ADV
ajfa-744	210	12	rather	rather	ADV
ajfa-744	210	13	low	low	ADJ
ajfa-744	210	14	,	,	PUNCT
ajfa-744	210	15	which	which	PRON
ajfa-744	210	16	can	can	AUX
ajfa-744	210	17	be	be	AUX
ajfa-744	210	18	explained	explain	VERB
ajfa-744	210	19	by	by	ADP
ajfa-744	210	20	the	the	DET
ajfa-744	210	21	fact	fact	NOUN
ajfa-744	210	22	that	that	SCONJ
ajfa-744	210	23	25	25	NUM
ajfa-744	210	24	funds	fund	NOUN
ajfa-744	210	25	did	do	AUX
ajfa-744	210	26	not	not	PART
ajfa-744	210	27	have	have	AUX
ajfa-744	210	28	to	to	PART
ajfa-744	210	29	comply	comply	VERB
ajfa-744	210	30	with	with	ADP
ajfa-744	210	31	aasb	aasb	NOUN
ajfa-744	210	32	7	7	NUM
ajfa-744	210	33	until	until	ADP
ajfa-744	210	34	the	the	DET
ajfa-744	210	35	2008	2008	NUM
ajfa-744	210	36	financial	financial	ADJ
ajfa-744	210	37	year	year	NOUN
ajfa-744	210	38	.	.	PUNCT
ajfa-744	211	1	it	it	PRON
ajfa-744	211	2	is	be	AUX
ajfa-744	211	3	important	important	ADJ
ajfa-744	211	4	to	to	PART
ajfa-744	211	5	note	note	VERB
ajfa-744	211	6	that	that	SCONJ
ajfa-744	211	7	only	only	ADV
ajfa-744	211	8	one	one	NUM
ajfa-744	211	9	fund	fund	NOUN
ajfa-744	211	10	(	(	PUNCT
ajfa-744	211	11	no	no	INTJ
ajfa-744	211	12	.	.	NOUN
ajfa-744	211	13	9	9	NUM
ajfa-744	211	14	)	)	PUNCT
ajfa-744	211	15	was	be	AUX
ajfa-744	211	16	required	require	VERB
ajfa-744	211	17	to	to	PART
ajfa-744	211	18	comply	comply	VERB
ajfa-744	211	19	with	with	ADP
ajfa-744	211	20	aasb	aasb	NOUN
ajfa-744	211	21	7	7	NUM
ajfa-744	211	22	in	in	ADP
ajfa-744	211	23	the	the	DET
ajfa-744	211	24	2007	2007	NUM
ajfa-744	211	25	financial	financial	ADJ
ajfa-744	211	26	year	year	NOUN
ajfa-744	211	27	(	(	PUNCT
ajfa-744	211	28	but	but	CCONJ
ajfa-744	211	29	with	with	ADP
ajfa-744	211	30	a	a	DET
ajfa-744	211	31	low	low	ADJ
ajfa-744	211	32	rating	rating	NOUN
ajfa-744	211	33	of	of	ADP
ajfa-744	211	34	39	39	NUM
ajfa-744	211	35	%	%	NOUN
ajfa-744	211	36	)	)	PUNCT
ajfa-744	211	37	.	.	PUNCT
ajfa-744	212	1	interestingly	interestingly	ADV
ajfa-744	212	2	,	,	PUNCT
ajfa-744	212	3	this	this	DET
ajfa-744	212	4	fund	fund	NOUN
ajfa-744	212	5	’s	’s	PART
ajfa-744	212	6	narrative	narrative	NOUN
ajfa-744	212	7	about	about	ADP
ajfa-744	212	8	its	its	PRON
ajfa-744	212	9	price	price	NOUN
ajfa-744	212	10	risk	risk	NOUN
ajfa-744	212	11	on	on	ADP
ajfa-744	212	12	equities	equity	NOUN
ajfa-744	212	13	declared	declare	VERB
ajfa-744	212	14	asian	asian	ADJ
ajfa-744	212	15	journal	journal	NOUN
ajfa-744	212	16	of	of	ADP
ajfa-744	212	17	finance	finance	PROPN
ajfa-744	212	18	&	&	CCONJ
ajfa-744	212	19	accounting	accounting	PROPN
ajfa-744	212	20	issn	issn	PROPN
ajfa-744	212	21	1946	1946	NUM
ajfa-744	212	22	-	-	PUNCT
ajfa-744	212	23	052x	052x	NOUN
ajfa-744	212	24	2012	2012	NUM
ajfa-744	212	25	,	,	PUNCT
ajfa-744	212	26	vol	vol	NOUN
ajfa-744	212	27	.	.	PROPN
ajfa-744	213	1	4	4	NUM
ajfa-744	213	2	,	,	PUNCT
ajfa-744	213	3	no	no	INTJ
ajfa-744	213	4	.	.	NOUN
ajfa-744	213	5	1	1	NUM
ajfa-744	213	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	213	7	109	109	NUM
ajfa-744	213	8	that	that	DET
ajfa-744	213	9	policies	policy	NOUN
ajfa-744	213	10	and	and	CCONJ
ajfa-744	213	11	procedures	procedure	NOUN
ajfa-744	213	12	were	be	AUX
ajfa-744	213	13	in	in	ADP
ajfa-744	213	14	place	place	NOUN
ajfa-744	213	15	to	to	PART
ajfa-744	213	16	mitigate	mitigate	VERB
ajfa-744	213	17	the	the	DET
ajfa-744	213	18	fund	fund	NOUN
ajfa-744	213	19	’s	’s	PART
ajfa-744	213	20	exposure	exposure	NOUN
ajfa-744	213	21	to	to	ADP
ajfa-744	213	22	market	market	NOUN
ajfa-744	213	23	risk	risk	NOUN
ajfa-744	213	24	.	.	PUNCT
ajfa-744	214	1	after	after	ADP
ajfa-744	214	2	the	the	DET
ajfa-744	214	3	onset	onset	NOUN
ajfa-744	214	4	of	of	ADP
ajfa-744	214	5	the	the	DET
ajfa-744	214	6	gfc	gfc	NOUN
ajfa-744	214	7	,	,	PUNCT
ajfa-744	214	8	all	all	DET
ajfa-744	214	9	industry	industry	NOUN
ajfa-744	214	10	superannuation	superannuation	NOUN
ajfa-744	214	11	funds	fund	NOUN
ajfa-744	214	12	experienced	experience	VERB
ajfa-744	214	13	four	four	NUM
ajfa-744	214	14	successive	successive	ADJ
ajfa-744	214	15	quarters	quarter	NOUN
ajfa-744	214	16	of	of	ADP
ajfa-744	214	17	negative	negative	ADJ
ajfa-744	214	18	returns	return	NOUN
ajfa-744	214	19	,	,	PUNCT
ajfa-744	214	20	except	except	SCONJ
ajfa-744	214	21	in	in	ADP
ajfa-744	214	22	the	the	DET
ajfa-744	214	23	100	100	NUM
ajfa-744	214	24	%	%	NOUN
ajfa-744	214	25	cash	cash	NOUN
ajfa-744	214	26	option.26	option.26	NOUN
ajfa-744	214	27	0	0	NUM
ajfa-744	214	28	10	10	NUM
ajfa-744	214	29	20	20	NUM
ajfa-744	214	30	30	30	NUM
ajfa-744	214	31	40	40	NUM
ajfa-744	214	32	50	50	NUM
ajfa-744	214	33	60	60	NUM
ajfa-744	214	34	1	1	NUM
ajfa-744	214	35	2	2	NUM
ajfa-744	214	36	3	3	NUM
ajfa-744	214	37	4	4	NUM
ajfa-744	214	38	5	5	NUM
ajfa-744	214	39	6	6	NUM
ajfa-744	214	40	7	7	NUM
ajfa-744	214	41	8	8	NUM
ajfa-744	214	42	9	9	NUM
ajfa-744	214	43	10	10	NUM
ajfa-744	214	44	11	11	NUM
ajfa-744	214	45	12	12	NUM
ajfa-744	214	46	13	13	NUM
ajfa-744	214	47	14	14	NUM
ajfa-744	214	48	15	15	NUM
ajfa-744	214	49	16	16	NUM
ajfa-744	214	50	17	17	NUM
ajfa-744	214	51	18	18	NUM
ajfa-744	214	52	19	19	NUM
ajfa-744	214	53	20	20	NUM
ajfa-744	214	54	21	21	NUM
ajfa-744	214	55	22	22	NUM
ajfa-744	214	56	23	23	NUM
ajfa-744	214	57	24	24	NUM
ajfa-744	214	58	25	25	NUM
ajfa-744	214	59	26	26	NUM
ajfa-744	214	60	industry	industry	NOUN
ajfa-744	214	61	super	super	ADJ
ajfa-744	214	62	fund	fund	NOUN
ajfa-744	214	63	r	r	NOUN
ajfa-744	214	64	at	at	ADP
ajfa-744	214	65	in	in	ADP
ajfa-744	214	66	g	g	PROPN
ajfa-744	214	67	quantitative	quantitative	ADJ
ajfa-744	214	68	disclosure	disclosure	NOUN
ajfa-744	214	69	on	on	ADP
ajfa-744	214	70	credit	credit	NOUN
ajfa-744	214	71	risk	risk	NOUN
ajfa-744	214	72	qualitative	qualitative	VERB
ajfa-744	214	73	disclosure	disclosure	NOUN
ajfa-744	214	74	on	on	ADP
ajfa-744	214	75	credit	credit	NOUN
ajfa-744	214	76	risk	risk	NOUN
ajfa-744	214	77	quantitative	quantitative	ADJ
ajfa-744	214	78	disclosure	disclosure	NOUN
ajfa-744	214	79	on	on	ADP
ajfa-744	214	80	liquidity	liquidity	NOUN
ajfa-744	214	81	risk	risk	NOUN
ajfa-744	214	82	qualitative	qualitative	VERB
ajfa-744	214	83	disclosure	disclosure	NOUN
ajfa-744	214	84	on	on	ADP
ajfa-744	214	85	liquidity	liquidity	NOUN
ajfa-744	214	86	risk	risk	NOUN
ajfa-744	214	87	quantitative	quantitative	ADJ
ajfa-744	214	88	disclosure	disclosure	NOUN
ajfa-744	214	89	on	on	ADP
ajfa-744	214	90	price	price	NOUN
ajfa-744	214	91	risk	risk	NOUN
ajfa-744	214	92	qualitative	qualitative	VERB
ajfa-744	214	93	disclosure	disclosure	NOUN
ajfa-744	214	94	on	on	ADP
ajfa-744	214	95	price	price	NOUN
ajfa-744	214	96	risk	risk	NOUN
ajfa-744	214	97	quantitative	quantitative	ADJ
ajfa-744	214	98	disclosure	disclosure	NOUN
ajfa-744	214	99	on	on	ADP
ajfa-744	214	100	interest	interest	NOUN
ajfa-744	214	101	rate	rate	NOUN
ajfa-744	214	102	risk	risk	NOUN
ajfa-744	214	103	qualitative	qualitative	VERB
ajfa-744	214	104	disclosure	disclosure	NOUN
ajfa-744	214	105	on	on	ADP
ajfa-744	214	106	interest	interest	NOUN
ajfa-744	214	107	rate	rate	NOUN
ajfa-744	214	108	risk	risk	NOUN
ajfa-744	214	109	quantitative	quantitative	ADJ
ajfa-744	214	110	disclosure	disclosure	NOUN
ajfa-744	214	111	on	on	ADP
ajfa-744	214	112	currency	currency	NOUN
ajfa-744	214	113	risk	risk	NOUN
ajfa-744	214	114	qualitative	qualitative	VERB
ajfa-744	214	115	disclosure	disclosure	NOUN
ajfa-744	214	116	on	on	ADP
ajfa-744	214	117	currency	currency	NOUN
ajfa-744	214	118	risk	risk	NOUN
ajfa-744	214	119	financial	financial	ADJ
ajfa-744	214	120	risk	risk	NOUN
ajfa-744	214	121	management	management	NOUN
ajfa-744	214	122	objectives	objective	NOUN
ajfa-744	214	123	,	,	PUNCT
ajfa-744	214	124	policies	policy	NOUN
ajfa-744	214	125	&	&	CCONJ
ajfa-744	214	126	processes	processes	PROPN
ajfa-744	214	127	l	l	PROPN
ajfa-744	214	128	egend	egend	NOUN
ajfa-744	214	129	:	:	PUNCT
ajfa-744	214	130	 	 	SPACE
ajfa-744	214	131	rating	rating	NOUN
ajfa-744	214	132	s	s	PART
ajfa-744	214	133	 	 	SPACE
ajfa-744	214	134	methodology	methodology	NOUN
ajfa-744	214	135	 	 	SPACE
ajfa-744	214	136	for	for	ADP
ajfa-744	214	137	 	 	SPACE
ajfa-744	214	138	aas	aas	PROPN
ajfa-744	214	139	b	b	PROPN
ajfa-744	214	140	 	 	SPACE
ajfa-744	214	141	7	7	NUM
ajfa-744	214	142	weighting	weighting	NOUN
ajfa-744	214	143	 	 	SPACE
ajfa-744	214	144	%	%	NOUN
ajfa-744	214	145	1	1	NUM
ajfa-744	214	146	qualitative	qualitative	NOUN
ajfa-744	214	147	f	f	PROPN
ajfa-744	214	148	inancial	inancial	ADJ
ajfa-744	214	149	 	 	SPACE
ajfa-744	214	150	risk	risk	NOUN
ajfa-744	214	151	 	 	SPACE
ajfa-744	214	152	management	management	NOUN
ajfa-744	214	153	 	 	SPACE
ajfa-744	214	154	objectives	objective	NOUN
ajfa-744	214	155	,	,	PUNCT
ajfa-744	214	156	 	 	SPACE
ajfa-744	214	157	policies	policy	NOUN
ajfa-744	214	158	 	 	SPACE
ajfa-744	214	159	and	and	CCONJ
ajfa-744	214	160	 	 	SPACE
ajfa-744	214	161	processes	process	VERB
ajfa-744	214	162	1	1	NUM
ajfa-744	214	163	2	2	NUM
ajfa-744	214	164	qualitative	qualitative	NOUN
ajfa-744	214	165	c	c	PROPN
ajfa-744	214	166	redit	redit	NOUN
ajfa-744	214	167	 	 	SPACE
ajfa-744	214	168	r	r	NOUN
ajfa-744	214	169	isk	isk	NOUN
ajfa-744	214	170	  	  	SPACE
ajfa-744	214	171	1	1	NUM
ajfa-744	214	172	3	3	NUM
ajfa-744	214	173	quantitative	quantitative	ADJ
ajfa-744	214	174	c	c	PROPN
ajfa-744	214	175	redit	redit	NOUN
ajfa-744	214	176	 	 	SPACE
ajfa-744	214	177	r	r	NOUN
ajfa-744	214	178	isk	isk	NOUN
ajfa-744	214	179	  	  	SPACE
ajfa-744	214	180	2	2	NUM
ajfa-744	214	181	4	4	NUM
ajfa-744	214	182	qualitative	qualitative	ADJ
ajfa-744	214	183	l	l	NOUN
ajfa-744	214	184	iquidity	iquidity	NOUN
ajfa-744	214	185	 	 	SPACE
ajfa-744	214	186	r	r	NOUN
ajfa-744	214	187	isk	isk	NOUN
ajfa-744	214	188	6	6	NUM
ajfa-744	214	189	5	5	NUM
ajfa-744	214	190	quantitative	quantitative	ADJ
ajfa-744	214	191	l	l	NOUN
ajfa-744	214	192	iquidity	iquidity	NOUN
ajfa-744	214	193	 	 	SPACE
ajfa-744	214	194	r	r	NOUN
ajfa-744	214	195	isk	isk	NOUN
ajfa-744	214	196	6	6	NUM
ajfa-744	214	197	market	market	NOUN
ajfa-744	214	198	 	 	SPACE
ajfa-744	214	199	r	r	NOUN
ajfa-744	214	200	isk	isk	NOUN
ajfa-744	214	201	6	6	NUM
ajfa-744	214	202	qualitative	qualitative	NOUN
ajfa-744	214	203	‐	‐	NOUN
ajfa-744	214	204	   	   	SPACE
ajfa-744	214	205	interest	interest	NOUN
ajfa-744	214	206	 	 	SPACE
ajfa-744	214	207	rates	rate	NOUN
ajfa-744	214	208	14	14	NUM
ajfa-744	214	209	7	7	NUM
ajfa-744	214	210	quantitative	quantitative	ADJ
ajfa-744	214	211	‐	‐	NOUN
ajfa-744	214	212	   	   	SPACE
ajfa-744	214	213	interest	interest	NOUN
ajfa-744	214	214	 	 	SPACE
ajfa-744	214	215	rates	rate	NOUN
ajfa-744	214	216	14	14	NUM
ajfa-744	214	217	8	8	NUM
ajfa-744	214	218	qualitative	qualitative	NOUN
ajfa-744	214	219	‐	‐	NOUN
ajfa-744	214	220	  	  	SPACE
ajfa-744	214	221	price	price	NOUN
ajfa-744	214	222	14	14	NUM
ajfa-744	214	223	9	9	NUM
ajfa-744	214	224	quantitative	quantitative	ADJ
ajfa-744	214	225	‐	‐	NOUN
ajfa-744	214	226	  	  	SPACE
ajfa-744	214	227	price	price	NOUN
ajfa-744	214	228	14	14	NUM
ajfa-744	214	229	10	10	NUM
ajfa-744	214	230	qualitative	qualitative	ADJ
ajfa-744	214	231	‐	‐	NOUN
ajfa-744	214	232	  	  	SPACE
ajfa-744	214	233	foreign	foreign	ADJ
ajfa-744	214	234	 	 	SPACE
ajfa-744	214	235	exchange	exchange	NOUN
ajfa-744	214	236	 	 	SPACE
ajfa-744	214	237	rates	rate	NOUN
ajfa-744	214	238	14	14	NUM
ajfa-744	214	239	11	11	NUM
ajfa-744	214	240	quantitative	quantitative	ADJ
ajfa-744	214	241	‐	‐	NOUN
ajfa-744	214	242	  	  	SPACE
ajfa-744	214	243	foreign	foreign	ADJ
ajfa-744	214	244	 	 	SPACE
ajfa-744	214	245	exchange	exchange	NOUN
ajfa-744	214	246	 	 	SPACE
ajfa-744	214	247	rates	rate	NOUN
ajfa-744	214	248	14	14	NUM
ajfa-744	214	249	100	100	NUM
ajfa-744	214	250	graph	graph	NOUN
ajfa-744	214	251	2	2	NUM
ajfa-744	214	252	.	.	PUNCT
ajfa-744	214	253	ratings	rating	NOUN
ajfa-744	214	254	for	for	ADP
ajfa-744	214	255	aasb	aasb	NOUN
ajfa-744	214	256	7	7	NUM
ajfa-744	214	257	disclosure	disclosure	NOUN
ajfa-744	214	258	of	of	ADP
ajfa-744	214	259	26	26	NUM
ajfa-744	214	260	industry	industry	NOUN
ajfa-744	214	261	super	super	ADJ
ajfa-744	214	262	funds	fund	NOUN
ajfa-744	214	263	,	,	PUNCT
ajfa-744	214	264	30/6/07	30/6/07	NUM
ajfa-744	214	265	data	datum	NOUN
ajfa-744	214	266	.	.	PUNCT
ajfa-744	215	1	26	26	NUM
ajfa-744	215	2	see	see	VERB
ajfa-744	215	3	the	the	DET
ajfa-744	215	4	super	super	ADJ
ajfa-744	215	5	ratings	rating	NOUN
ajfa-744	215	6	media	medium	NOUN
ajfa-744	215	7	release	release	NOUN
ajfa-744	215	8	about	about	ADP
ajfa-744	215	9	industry	industry	NOUN
ajfa-744	215	10	superannuation	superannuation	NOUN
ajfa-744	215	11	fund	fund	NOUN
ajfa-744	215	12	results	result	NOUN
ajfa-744	215	13	,	,	PUNCT
ajfa-744	215	14	28	28	NUM
ajfa-744	215	15	october	october	PROPN
ajfa-744	215	16	2008	2008	NUM
ajfa-744	215	17	http://www.superratings.com.au/media/mediareleases/20081027	http://www.superratings.com.au/media/mediareleases/20081027	PROPN
ajfa-744	215	18	asian	asian	PROPN
ajfa-744	215	19	journal	journal	NOUN
ajfa-744	215	20	of	of	ADP
ajfa-744	215	21	finance	finance	PROPN
ajfa-744	215	22	&	&	CCONJ
ajfa-744	215	23	accounting	accounting	PROPN
ajfa-744	215	24	issn	issn	PROPN
ajfa-744	215	25	1946	1946	NUM
ajfa-744	215	26	-	-	PUNCT
ajfa-744	215	27	052x	052x	NOUN
ajfa-744	215	28	2012	2012	NUM
ajfa-744	215	29	,	,	PUNCT
ajfa-744	215	30	vol	vol	NOUN
ajfa-744	215	31	.	.	PROPN
ajfa-744	215	32	4	4	NUM
ajfa-744	215	33	,	,	PUNCT
ajfa-744	215	34	no	no	INTJ
ajfa-744	215	35	.	.	NOUN
ajfa-744	215	36	1	1	NUM
ajfa-744	215	37	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	215	38	110	110	NUM
ajfa-744	215	39	7.2	7.2	NUM
ajfa-744	215	40	descriptive	descriptive	ADJ
ajfa-744	215	41	statistics	statistic	NOUN
ajfa-744	215	42	results	result	VERB
ajfa-744	215	43	the	the	DET
ajfa-744	215	44	frequencies	frequency	NOUN
ajfa-744	215	45	of	of	ADP
ajfa-744	215	46	qualitative	qualitative	ADJ
ajfa-744	215	47	and	and	CCONJ
ajfa-744	215	48	quantitative	quantitative	ADJ
ajfa-744	215	49	disclosure	disclosure	NOUN
ajfa-744	215	50	on	on	ADP
ajfa-744	215	51	(	(	PUNCT
ajfa-744	215	52	a	a	PRON
ajfa-744	215	53	)	)	PUNCT
ajfa-744	215	54	market	market	NOUN
ajfa-744	215	55	risk	risk	NOUN
ajfa-744	215	56	(	(	PUNCT
ajfa-744	215	57	b	b	NOUN
ajfa-744	215	58	)	)	PUNCT
ajfa-744	215	59	liquidity	liquidity	NOUN
ajfa-744	215	60	risk	risk	NOUN
ajfa-744	215	61	and	and	CCONJ
ajfa-744	215	62	(	(	PUNCT
ajfa-744	215	63	c	c	NOUN
ajfa-744	215	64	)	)	PUNCT
ajfa-744	215	65	credit	credit	NOUN
ajfa-744	215	66	risk	risk	NOUN
ajfa-744	215	67	was	be	AUX
ajfa-744	215	68	analysed	analyse	VERB
ajfa-744	215	69	using	use	VERB
ajfa-744	215	70	the	the	DET
ajfa-744	215	71	spss	spss	ADJ
ajfa-744	215	72	statistical	statistical	ADJ
ajfa-744	215	73	package	package	NOUN
ajfa-744	215	74	.	.	PUNCT
ajfa-744	216	1	table	table	NOUN
ajfa-744	216	2	6	6	NUM
ajfa-744	216	3	‘	'	PUNCT
ajfa-744	216	4	frequencies	frequency	NOUN
ajfa-744	216	5	of	of	ADP
ajfa-744	216	6	qualitative	qualitative	ADJ
ajfa-744	216	7	and	and	CCONJ
ajfa-744	216	8	quantitative	quantitative	ADJ
ajfa-744	216	9	risk	risk	NOUN
ajfa-744	216	10	disclosure	disclosure	NOUN
ajfa-744	216	11	of	of	ADP
ajfa-744	216	12	26	26	NUM
ajfa-744	216	13	industry	industry	NOUN
ajfa-744	216	14	super	super	ADJ
ajfa-744	216	15	funds	fund	NOUN
ajfa-744	216	16	using	use	VERB
ajfa-744	216	17	30	30	NUM
ajfa-744	216	18	june	june	PROPN
ajfa-744	216	19	2007	2007	NUM
ajfa-744	216	20	data	data	PROPN
ajfa-744	216	21	’	'	PUNCT
ajfa-744	216	22	shows	show	VERB
ajfa-744	216	23	the	the	DET
ajfa-744	216	24	spss	spss	PROPN
ajfa-744	216	25	results	result	NOUN
ajfa-744	216	26	at	at	ADP
ajfa-744	216	27	the	the	DET
ajfa-744	216	28	pre	pre	ADJ
ajfa-744	216	29	-	-	ADJ
ajfa-744	216	30	determined	determined	ADJ
ajfa-744	216	31	percentage	percentage	NOUN
ajfa-744	216	32	breaks	break	NOUN
ajfa-744	216	33	of	of	ADP
ajfa-744	216	34	:	:	PUNCT
ajfa-744	216	35	0	0	NUM
ajfa-744	216	36	%	%	NOUN
ajfa-744	216	37	,	,	PUNCT
ajfa-744	216	38	2	2	NUM
ajfa-744	216	39	%	%	NOUN
ajfa-744	216	40	,	,	PUNCT
ajfa-744	216	41	3	3	NUM
ajfa-744	216	42	%	%	NOUN
ajfa-744	216	43	,	,	PUNCT
ajfa-744	216	44	5	5	NUM
ajfa-744	216	45	%	%	NOUN
ajfa-744	216	46	,	,	PUNCT
ajfa-744	216	47	7	7	NUM
ajfa-744	216	48	%	%	NOUN
ajfa-744	216	49	,	,	PUNCT
ajfa-744	216	50	8	8	NUM
ajfa-744	216	51	%	%	NOUN
ajfa-744	216	52	,	,	PUNCT
ajfa-744	216	53	9	9	NUM
ajfa-744	216	54	%	%	NOUN
ajfa-744	216	55	,	,	PUNCT
ajfa-744	216	56	and	and	CCONJ
ajfa-744	216	57	100	100	NUM
ajfa-744	216	58	%	%	NOUN
ajfa-744	216	59	.	.	PUNCT
ajfa-744	217	1	graph	graph	NOUN
ajfa-744	217	2	3	3	NUM
ajfa-744	217	3	depicts	depict	VERB
ajfa-744	217	4	quantitative	quantitative	ADJ
ajfa-744	217	5	data	datum	NOUN
ajfa-744	217	6	from	from	ADP
ajfa-744	217	7	table	table	NOUN
ajfa-744	217	8	6	6	NUM
ajfa-744	217	9	.	.	PUNCT
ajfa-744	218	1	it	it	PRON
ajfa-744	218	2	shows	show	VERB
ajfa-744	218	3	liquidity	liquidity	NOUN
ajfa-744	218	4	and	and	CCONJ
ajfa-744	218	5	credit	credit	NOUN
ajfa-744	218	6	risk	risk	NOUN
ajfa-744	218	7	with	with	ADP
ajfa-744	218	8	the	the	DET
ajfa-744	218	9	highest	high	ADJ
ajfa-744	218	10	rate	rate	NOUN
ajfa-744	218	11	of	of	ADP
ajfa-744	218	12	non	non	ADJ
ajfa-744	218	13	-	-	NOUN
ajfa-744	218	14	disclosure	disclosure	NOUN
ajfa-744	218	15	,	,	PUNCT
ajfa-744	218	16	which	which	PRON
ajfa-744	218	17	is	be	AUX
ajfa-744	218	18	due	due	ADJ
ajfa-744	218	19	to	to	ADP
ajfa-744	218	20	the	the	DET
ajfa-744	218	21	liquidity	liquidity	NOUN
ajfa-744	218	22	ratios	ratio	NOUN
ajfa-744	218	23	(	(	PUNCT
ajfa-744	218	24	post	post	ADJ
ajfa-744	218	25	-	-	ADJ
ajfa-744	218	26	commercial	commercial	ADJ
ajfa-744	218	27	nominees	nominee	NOUN
ajfa-744	218	28	)	)	PUNCT
ajfa-744	218	29	already	already	ADV
ajfa-744	218	30	being	be	AUX
ajfa-744	218	31	a	a	DET
ajfa-744	218	32	mandatory	mandatory	ADJ
ajfa-744	218	33	reporting	reporting	NOUN
ajfa-744	218	34	item	item	NOUN
ajfa-744	218	35	to	to	PART
ajfa-744	218	36	apra	apra	VERB
ajfa-744	218	37	,	,	PUNCT
ajfa-744	218	38	whilst	whilst	SCONJ
ajfa-744	218	39	credit	credit	NOUN
ajfa-744	218	40	risk	risk	NOUN
ajfa-744	218	41	is	be	AUX
ajfa-744	218	42	low	low	ADJ
ajfa-744	218	43	because	because	SCONJ
ajfa-744	218	44	of	of	ADP
ajfa-744	218	45	strict	strict	ADJ
ajfa-744	218	46	limits	limit	NOUN
ajfa-744	218	47	on	on	ADP
ajfa-744	218	48	borrowing	borrowing	NOUN
ajfa-744	218	49	by	by	ADP
ajfa-744	218	50	industry	industry	NOUN
ajfa-744	218	51	super	super	ADJ
ajfa-744	218	52	funds	fund	NOUN
ajfa-744	218	53	.	.	PUNCT
ajfa-744	219	1	the	the	DET
ajfa-744	219	2	absence	absence	NOUN
ajfa-744	219	3	of	of	ADP
ajfa-744	219	4	2007	2007	NUM
ajfa-744	219	5	disclosure	disclosure	NOUN
ajfa-744	219	6	on	on	ADP
ajfa-744	219	7	‘	'	PUNCT
ajfa-744	219	8	other	other	ADJ
ajfa-744	219	9	price	price	NOUN
ajfa-744	219	10	risk	risk	NOUN
ajfa-744	219	11	’	'	PUNCT
ajfa-744	219	12	should	should	AUX
ajfa-744	219	13	be	be	AUX
ajfa-744	219	14	of	of	ADP
ajfa-744	219	15	concern	concern	NOUN
ajfa-744	219	16	because	because	SCONJ
ajfa-744	219	17	of	of	ADP
ajfa-744	219	18	the	the	DET
ajfa-744	219	19	subsequent	subsequent	ADJ
ajfa-744	219	20	gfc	gfc	NOUN
ajfa-744	219	21	.	.	PUNCT
ajfa-744	220	1	by	by	ADP
ajfa-744	220	2	contrast	contrast	NOUN
ajfa-744	220	3	almost	almost	ADV
ajfa-744	220	4	50	50	NUM
ajfa-744	220	5	%	%	NOUN
ajfa-744	220	6	of	of	ADP
ajfa-744	220	7	the	the	DET
ajfa-744	220	8	funds	fund	NOUN
ajfa-744	220	9	had	have	VERB
ajfa-744	220	10	full	full	ADJ
ajfa-744	220	11	disclosure	disclosure	NOUN
ajfa-744	220	12	on	on	ADP
ajfa-744	220	13	interest	interest	NOUN
ajfa-744	220	14	and	and	CCONJ
ajfa-744	220	15	currency	currency	NOUN
ajfa-744	220	16	risks	risk	NOUN
ajfa-744	220	17	.	.	PUNCT
ajfa-744	221	1	graph	graph	VERB
ajfa-744	221	2	4	4	NUM
ajfa-744	221	3	depicts	depict	NOUN
ajfa-744	221	4	qualitative	qualitative	ADJ
ajfa-744	221	5	data	datum	NOUN
ajfa-744	221	6	from	from	ADP
ajfa-744	221	7	table	table	NOUN
ajfa-744	221	8	6	6	NUM
ajfa-744	221	9	.	.	PUNCT
ajfa-744	222	1	it	it	PRON
ajfa-744	222	2	shows	show	VERB
ajfa-744	222	3	between	between	SCONJ
ajfa-744	222	4	39%-62	39%-62	NUM
ajfa-744	222	5	%	%	NOUN
ajfa-744	222	6	of	of	ADP
ajfa-744	222	7	funds	fund	NOUN
ajfa-744	222	8	had	have	VERB
ajfa-744	222	9	no	no	DET
ajfa-744	222	10	narrative	narrative	NOUN
ajfa-744	222	11	explaining	explain	VERB
ajfa-744	222	12	any	any	PRON
ajfa-744	222	13	of	of	ADP
ajfa-744	222	14	the	the	DET
ajfa-744	222	15	risks	risk	NOUN
ajfa-744	222	16	.	.	PUNCT
ajfa-744	223	1	in	in	ADP
ajfa-744	223	2	line	line	NOUN
ajfa-744	223	3	with	with	ADP
ajfa-744	223	4	the	the	DET
ajfa-744	223	5	quantitative	quantitative	ADJ
ajfa-744	223	6	trend	trend	NOUN
ajfa-744	223	7	,	,	PUNCT
ajfa-744	223	8	only	only	ADV
ajfa-744	223	9	4	4	NUM
ajfa-744	223	10	%	%	NOUN
ajfa-744	223	11	of	of	ADP
ajfa-744	223	12	the	the	DET
ajfa-744	223	13	funds	fund	NOUN
ajfa-744	223	14	provided	provide	VERB
ajfa-744	223	15	a	a	DET
ajfa-744	223	16	full	full	ADJ
ajfa-744	223	17	narrative	narrative	NOUN
ajfa-744	223	18	on	on	ADP
ajfa-744	223	19	interest	interest	NOUN
ajfa-744	223	20	and	and	CCONJ
ajfa-744	223	21	currency	currency	NOUN
ajfa-744	223	22	risks	risk	NOUN
ajfa-744	223	23	.	.	PUNCT
ajfa-744	224	1	for	for	ADP
ajfa-744	224	2	both	both	CCONJ
ajfa-744	224	3	quantitative	quantitative	ADJ
ajfa-744	224	4	and	and	CCONJ
ajfa-744	224	5	qualitative	qualitative	ADJ
ajfa-744	224	6	disclosures	disclosure	NOUN
ajfa-744	224	7	it	it	PRON
ajfa-744	224	8	should	should	AUX
ajfa-744	224	9	be	be	AUX
ajfa-744	224	10	reiterated	reiterate	VERB
ajfa-744	224	11	that	that	SCONJ
ajfa-744	224	12	in	in	ADP
ajfa-744	224	13	2007	2007	NUM
ajfa-744	224	14	there	there	PRON
ajfa-744	224	15	was	be	VERB
ajfa-744	224	16	no	no	DET
ajfa-744	224	17	mandatory	mandatory	ADJ
ajfa-744	224	18	requirement	requirement	NOUN
ajfa-744	224	19	for	for	ADP
ajfa-744	224	20	25	25	NUM
ajfa-744	224	21	of	of	ADP
ajfa-744	224	22	the	the	DET
ajfa-744	224	23	26	26	NUM
ajfa-744	224	24	super	super	ADJ
ajfa-744	224	25	funds	fund	NOUN
ajfa-744	224	26	to	to	PART
ajfa-744	224	27	comply	comply	VERB
ajfa-744	224	28	with	with	ADP
ajfa-744	224	29	aasb	aasb	NOUN
ajfa-744	224	30	7	7	NUM
ajfa-744	224	31	.	.	PUNCT
ajfa-744	225	1	in	in	ADP
ajfa-744	225	2	this	this	DET
ajfa-744	225	3	initial	initial	ADJ
ajfa-744	225	4	paper	paper	NOUN
ajfa-744	225	5	we	we	PRON
ajfa-744	225	6	will	will	AUX
ajfa-744	225	7	not	not	PART
ajfa-744	225	8	explore	explore	VERB
ajfa-744	225	9	in	in	ADP
ajfa-744	225	10	detail	detail	NOUN
ajfa-744	225	11	the	the	DET
ajfa-744	225	12	reasons	reason	NOUN
ajfa-744	225	13	for	for	ADP
ajfa-744	225	14	the	the	DET
ajfa-744	225	15	unequal	unequal	ADJ
ajfa-744	225	16	disclosure	disclosure	NOUN
ajfa-744	225	17	on	on	ADP
ajfa-744	225	18	each	each	PRON
ajfa-744	225	19	of	of	ADP
ajfa-744	225	20	the	the	DET
ajfa-744	225	21	variables	variable	NOUN
ajfa-744	225	22	.	.	PUNCT
ajfa-744	226	1	it	it	PRON
ajfa-744	226	2	will	will	AUX
ajfa-744	226	3	be	be	AUX
ajfa-744	226	4	more	more	ADV
ajfa-744	226	5	appropriate	appropriate	ADJ
ajfa-744	226	6	to	to	PART
ajfa-744	226	7	address	address	VERB
ajfa-744	226	8	this	this	DET
ajfa-744	226	9	outcome	outcome	NOUN
ajfa-744	226	10	when	when	SCONJ
ajfa-744	226	11	we	we	PRON
ajfa-744	226	12	produce	produce	VERB
ajfa-744	226	13	the	the	DET
ajfa-744	226	14	next	next	ADJ
ajfa-744	226	15	paper	paper	NOUN
ajfa-744	226	16	using	use	VERB
ajfa-744	226	17	2008	2008	NUM
ajfa-744	226	18	and	and	CCONJ
ajfa-744	226	19	2009	2009	NUM
ajfa-744	226	20	data	datum	NOUN
ajfa-744	226	21	.	.	PUNCT
ajfa-744	227	1	table	table	NOUN
ajfa-744	227	2	6	6	NUM
ajfa-744	227	3	.	.	PUNCT
ajfa-744	228	1	frequencies	frequency	NOUN
ajfa-744	228	2	of	of	ADP
ajfa-744	228	3	qualitative	qualitative	ADJ
ajfa-744	228	4	and	and	CCONJ
ajfa-744	228	5	qualitative	qualitative	ADJ
ajfa-744	228	6	risk	risk	NOUN
ajfa-744	228	7	disclosure	disclosure	NOUN
ajfa-744	228	8	of	of	ADP
ajfa-744	228	9	26	26	NUM
ajfa-744	228	10	industry	industry	NOUN
ajfa-744	228	11	super	super	ADJ
ajfa-744	228	12	funds	fund	NOUN
ajfa-744	228	13	using	use	VERB
ajfa-744	228	14	30	30	NUM
ajfa-744	228	15	june	june	PROPN
ajfa-744	228	16	2007	2007	NUM
ajfa-744	228	17	data27	data27	PROPN
ajfa-744	228	18	variable	variable	ADJ
ajfa-744	228	19	disclosure	disclosure	NOUN
ajfa-744	228	20	frequency	frequency	NOUN
ajfa-744	228	21	%	%	NOUN
ajfa-744	228	22	market	market	NOUN
ajfa-744	228	23	risk	risk	NOUN
ajfa-744	228	24	no	no	DET
ajfa-744	228	25	disc	disc	NOUN
ajfa-744	228	26	.	.	PUNCT
ajfa-744	229	1	2	2	NUM
ajfa-744	229	2	%	%	NOUN
ajfa-744	229	3	disc	disc	NOUN
ajfa-744	229	4	.	.	PUNCT
ajfa-744	230	1	3	3	NUM
ajfa-744	230	2	%	%	NOUN
ajfa-744	230	3	disc	disc	NOUN
ajfa-744	230	4	.	.	PUNCT
ajfa-744	231	1	5	5	NUM
ajfa-744	231	2	%	%	NOUN
ajfa-744	231	3	disc	disc	NOUN
ajfa-744	231	4	.	.	PUNCT
ajfa-744	232	1	7	7	NUM
ajfa-744	232	2	%	%	NOUN
ajfa-744	232	3	disc	disc	NOUN
ajfa-744	232	4	.	.	PUNCT
ajfa-744	233	1	8	8	NUM
ajfa-744	233	2	%	%	NOUN
ajfa-744	233	3	disc	disc	NOUN
ajfa-744	233	4	.	.	PUNCT
ajfa-744	234	1	9	9	NUM
ajfa-744	234	2	%	%	NOUN
ajfa-744	234	3	disc	disc	NOUN
ajfa-744	234	4	.	.	PUNCT
ajfa-744	235	1	full	full	ADJ
ajfa-744	235	2	disc	disc	NOUN
ajfa-744	235	3	.	.	PUNCT
ajfa-744	236	1	currency	currency	NOUN
ajfa-744	236	2	risk	risk	NOUN
ajfa-744	236	3	qual	qual	NOUN
ajfa-744	236	4	.	.	PROPN
ajfa-744	237	1	10	10	NUM
ajfa-744	237	2	39	39	NUM
ajfa-744	237	3	�	�	NOUN
ajfa-744	237	4	0	0	NUM
ajfa-744	237	5	0	0	NUM
ajfa-744	237	6	0	0	NUM
ajfa-744	237	7	0	0	NUM
ajfa-744	237	8	15	15	NUM
ajfa-744	237	9	�	�	PROPN
ajfa-744	237	10	57.7	57.7	NUM
ajfa-744	237	11	0	0	NUM
ajfa-744	237	12	0	0	NUM
ajfa-744	237	13	0	0	NUM
ajfa-744	237	14	0	0	NUM
ajfa-744	237	15	0	0	NUM
ajfa-744	237	16	0	0	NUM
ajfa-744	237	17	1	1	NUM
ajfa-744	237	18	3.8	3.8	NUM
ajfa-744	237	19	currency	currency	NOUN
ajfa-744	237	20	risk	risk	NOUN
ajfa-744	237	21	quant	quant	NOUN
ajfa-744	237	22	.	.	PUNCT
ajfa-744	237	23	11	11	NUM
ajfa-744	237	24	42	42	NUM
ajfa-744	237	25	0	0	NUM
ajfa-744	237	26	0	0	NUM
ajfa-744	237	27	0	0	NUM
ajfa-744	237	28	0	0	NUM
ajfa-744	237	29	1	1	NUM
ajfa-744	237	30	3.8	3.8	NUM
ajfa-744	237	31	0	0	NUM
ajfa-744	237	32	0	0	NUM
ajfa-744	237	33	0	0	NUM
ajfa-744	237	34	0	0	NUM
ajfa-744	237	35	0	0	NUM
ajfa-744	237	36	0	0	NUM
ajfa-744	237	37	14	14	NUM
ajfa-744	237	38	54	54	NUM
ajfa-744	237	39	interest	interest	NOUN
ajfa-744	237	40	risk	risk	NOUN
ajfa-744	237	41	qual	qual	NOUN
ajfa-744	237	42	.	.	PROPN
ajfa-744	237	43	17	17	NUM
ajfa-744	237	44	65	65	NUM
ajfa-744	237	45	0	0	NUM
ajfa-744	237	46	0	0	NUM
ajfa-744	237	47	0	0	NUM
ajfa-744	237	48	0	0	NUM
ajfa-744	237	49	8	8	NUM
ajfa-744	237	50	30.8	30.8	NUM
ajfa-744	237	51	0	0	NUM
ajfa-744	237	52	0	0	NUM
ajfa-744	237	53	0	0	NUM
ajfa-744	237	54	0	0	NUM
ajfa-744	237	55	0	0	NUM
ajfa-744	237	56	0	0	NUM
ajfa-744	237	57	1	1	NUM
ajfa-744	237	58	3.8	3.8	NUM
ajfa-744	237	59	interest	interest	NOUN
ajfa-744	237	60	risk	risk	NOUN
ajfa-744	237	61	quant	quant	NOUN
ajfa-744	237	62	.	.	PUNCT
ajfa-744	238	1	3	3	NUM
ajfa-744	238	2	12	12	NUM
ajfa-744	238	3	0	0	NUM
ajfa-744	238	4	0	0	NUM
ajfa-744	238	5	0	0	NUM
ajfa-744	238	6	0	0	NUM
ajfa-744	238	7	0	0	NUM
ajfa-744	238	8	0	0	NUM
ajfa-744	238	9	3	3	NUM
ajfa-744	238	10	11.5	11.5	NUM
ajfa-744	238	11	8	8	NUM
ajfa-744	238	12	31	31	NUM
ajfa-744	238	13	0	0	NUM
ajfa-744	238	14	0	0	NUM
ajfa-744	238	15	12	12	NUM
ajfa-744	238	16	46	46	NUM
ajfa-744	238	17	other	other	ADJ
ajfa-744	238	18	price	price	NOUN
ajfa-744	238	19	risk	risk	NOUN
ajfa-744	238	20	qual	qual	NOUN
ajfa-744	238	21	.	.	PUNCT
ajfa-744	238	22	14	14	NUM
ajfa-744	239	1	54	54	NUM
ajfa-744	239	2	0	0	NUM
ajfa-744	239	3	0	0	NUM
ajfa-744	239	4	0	0	NUM
ajfa-744	239	5	0	0	NUM
ajfa-744	239	6	12	12	NUM
ajfa-744	239	7	46.2	46.2	NUM
ajfa-744	239	8	�	�	NOUN
ajfa-744	239	9	0	0	NUM
ajfa-744	239	10	0	0	NUM
ajfa-744	239	11	0	0	NUM
ajfa-744	239	12	0	0	NUM
ajfa-744	239	13	0	0	NUM
ajfa-744	239	14	0	0	NUM
ajfa-744	239	15	0	0	NUM
ajfa-744	239	16	0	0	NUM
ajfa-744	239	17	other	other	ADJ
ajfa-744	239	18	price	price	NOUN
ajfa-744	239	19	risk	risk	NOUN
ajfa-744	239	20	quant	quant	NOUN
ajfa-744	239	21	.	.	PUNCT
ajfa-744	240	1	26	26	NUM
ajfa-744	240	2	100	100	NUM
ajfa-744	240	3	0	0	NUM
ajfa-744	240	4	0	0	NUM
ajfa-744	240	5	0	0	NUM
ajfa-744	240	6	0	0	NUM
ajfa-744	240	7	0	0	NUM
ajfa-744	240	8	0	0	NUM
ajfa-744	240	9	0	0	NUM
ajfa-744	240	10	0	0	NUM
ajfa-744	240	11	0	0	NUM
ajfa-744	240	12	0	0	NUM
ajfa-744	240	13	0	0	NUM
ajfa-744	240	14	0	0	NUM
ajfa-744	240	15	0	0	NUM
ajfa-744	240	16	0	0	NUM
ajfa-744	240	17	liquidity	liquidity	NOUN
ajfa-744	240	18	risk	risk	NOUN
ajfa-744	240	19	qual	qual	NOUN
ajfa-744	240	20	.	.	PUNCT
ajfa-744	241	1	10	10	NUM
ajfa-744	242	1	39	39	NUM
ajfa-744	242	2	0	0	NUM
ajfa-744	242	3	0	0	NUM
ajfa-744	242	4	0	0	NUM
ajfa-744	242	5	0	0	NUM
ajfa-744	242	6	14	14	NUM
ajfa-744	242	7	53.8	53.8	NUM
ajfa-744	242	8	0	0	NUM
ajfa-744	242	9	0	0	NUM
ajfa-744	242	10	0	0	NUM
ajfa-744	242	11	0	0	NUM
ajfa-744	242	12	0	0	NUM
ajfa-744	242	13	0	0	NUM
ajfa-744	242	14	2	2	NUM
ajfa-744	242	15	7.7	7.7	NUM
ajfa-744	242	16	liquidity	liquidity	NOUN
ajfa-744	242	17	risk	risk	NOUN
ajfa-744	242	18	quant	quant	NOUN
ajfa-744	242	19	.	.	PUNCT
ajfa-744	243	1	25	25	NUM
ajfa-744	243	2	96	96	NUM
ajfa-744	243	3	0	0	NUM
ajfa-744	243	4	0	0	NUM
ajfa-744	243	5	0	0	NUM
ajfa-744	243	6	0	0	NUM
ajfa-744	243	7	0	0	NUM
ajfa-744	243	8	0	0	NUM
ajfa-744	243	9	0	0	NUM
ajfa-744	243	10	0	0	NUM
ajfa-744	243	11	0	0	NUM
ajfa-744	243	12	0	0	NUM
ajfa-744	243	13	0	0	NUM
ajfa-744	243	14	0	0	NUM
ajfa-744	243	15	1	1	NUM
ajfa-744	243	16	3.8	3.8	NUM
ajfa-744	243	17	credit	credit	NOUN
ajfa-744	243	18	risk	risk	NOUN
ajfa-744	243	19	qual	qual	NOUN
ajfa-744	243	20	.	.	PUNCT
ajfa-744	244	1	16	16	NUM
ajfa-744	244	2	62	62	NUM
ajfa-744	244	3	0	0	NUM
ajfa-744	244	4	0	0	NUM
ajfa-744	244	5	0	0	NUM
ajfa-744	244	6	0	0	NUM
ajfa-744	244	7	10	10	NUM
ajfa-744	244	8	38.5	38.5	NUM
ajfa-744	244	9	0	0	NUM
ajfa-744	244	10	0	0	NUM
ajfa-744	244	11	0	0	NUM
ajfa-744	244	12	0	0	NUM
ajfa-744	244	13	0	0	NUM
ajfa-744	244	14	0	0	NUM
ajfa-744	244	15	0	0	NUM
ajfa-744	244	16	0	0	NUM
ajfa-744	244	17	credit	credit	NOUN
ajfa-744	244	18	risk	risk	NOUN
ajfa-744	244	19	quant	quant	NOUN
ajfa-744	244	20	.	.	PUNCT
ajfa-744	245	1	19	19	NUM
ajfa-744	245	2	73	73	NUM
ajfa-744	245	3	0	0	NUM
ajfa-744	245	4	0	0	NUM
ajfa-744	245	5	0	0	NUM
ajfa-744	245	6	0	0	NUM
ajfa-744	245	7	2	2	NUM
ajfa-744	245	8	7.7	7.7	NUM
ajfa-744	245	9	0	0	NUM
ajfa-744	245	10	0	0	NUM
ajfa-744	245	11	1	1	NUM
ajfa-744	245	12	3.8	3.8	NUM
ajfa-744	245	13	0	0	NUM
ajfa-744	245	14	0	0	NUM
ajfa-744	245	15	4	4	NUM
ajfa-744	245	16	15	15	NUM
ajfa-744	245	17	no	no	NOUN
ajfa-744	245	18	.	.	PUNCT
ajfa-744	245	19	of	of	ADP
ajfa-744	245	20	funds	fund	NOUN
ajfa-744	245	21	no	no	INTJ
ajfa-744	245	22	.	.	PUNCT
ajfa-744	246	1	of	of	ADP
ajfa-744	246	2	funds	fund	NOUN
ajfa-744	246	3	%	%	INTJ
ajfa-744	246	4	no	no	INTJ
ajfa-744	246	5	.	.	PUNCT
ajfa-744	247	1	of	of	ADP
ajfa-744	247	2	funds	fund	NOUN
ajfa-744	247	3	%	%	INTJ
ajfa-744	247	4	no	no	INTJ
ajfa-744	247	5	.	.	PUNCT
ajfa-744	248	1	of	of	ADP
ajfa-744	248	2	funds	fund	NOUN
ajfa-744	248	3	%	%	INTJ
ajfa-744	248	4	no	no	INTJ
ajfa-744	248	5	.	.	PUNCT
ajfa-744	249	1	of	of	ADP
ajfa-744	249	2	funds	fund	NOUN
ajfa-744	249	3	%	%	INTJ
ajfa-744	249	4	no	no	INTJ
ajfa-744	249	5	.	.	PUNCT
ajfa-744	250	1	of	of	ADP
ajfa-744	250	2	funds	fund	NOUN
ajfa-744	251	1	%	%	INTJ
ajfa-744	251	2	%	%	INTJ
ajfa-744	252	1	o.	o.	NOUN
ajfa-744	252	2	of	of	ADP
ajfa-744	252	3	funds	fund	NOUN
ajfa-744	252	4	%	%	INTJ
ajfa-744	253	1	no	no	INTJ
ajfa-744	253	2	.	.	PUNCT
ajfa-744	254	1	of	of	ADP
ajfa-744	254	2	funds	fund	NOUN
ajfa-744	254	3	27	27	NUM
ajfa-744	254	4	table	table	NOUN
ajfa-744	254	5	6	6	NUM
ajfa-744	254	6	for	for	ADP
ajfa-744	254	7	example	example	NOUN
ajfa-744	254	8	shows	show	NOUN
ajfa-744	254	9	for	for	ADP
ajfa-744	254	10	‘	'	PUNCT
ajfa-744	254	11	currency	currency	NOUN
ajfa-744	254	12	risk	risk	NOUN
ajfa-744	254	13	qualitative	qualitative	VERB
ajfa-744	254	14	disclosure	disclosure	NOUN
ajfa-744	254	15	’	'	PUNCT
ajfa-744	254	16	10	10	NUM
ajfa-744	254	17	funds	fund	NOUN
ajfa-744	254	18	with	with	ADP
ajfa-744	254	19	no	no	DET
ajfa-744	254	20	disclosure	disclosure	NOUN
ajfa-744	254	21	,	,	PUNCT
ajfa-744	254	22	which	which	PRON
ajfa-744	254	23	was	be	AUX
ajfa-744	254	24	39	39	NUM
ajfa-744	254	25	%	%	NOUN
ajfa-744	254	26	of	of	ADP
ajfa-744	254	27	the	the	DET
ajfa-744	254	28	sample	sample	NOUN
ajfa-744	254	29	(	(	PUNCT
ajfa-744	254	30	10/26	10/26	NUM
ajfa-744	254	31	x	x	SYM
ajfa-744	254	32	100=	100=	NOUN
ajfa-744	254	33	39	39	NUM
ajfa-744	254	34	%	%	NOUN
ajfa-744	254	35	)	)	PUNCT
ajfa-744	254	36	.	.	PUNCT
ajfa-744	255	1	asian	asian	ADJ
ajfa-744	255	2	journal	journal	PROPN
ajfa-744	255	3	of	of	ADP
ajfa-744	255	4	finance	finance	PROPN
ajfa-744	255	5	&	&	CCONJ
ajfa-744	255	6	accounting	accounting	PROPN
ajfa-744	255	7	issn	issn	PROPN
ajfa-744	255	8	1946	1946	NUM
ajfa-744	255	9	-	-	PUNCT
ajfa-744	255	10	052x	052x	NOUN
ajfa-744	255	11	2012	2012	NUM
ajfa-744	255	12	,	,	PUNCT
ajfa-744	255	13	vol	vol	NOUN
ajfa-744	255	14	.	.	PROPN
ajfa-744	255	15	4	4	NUM
ajfa-744	255	16	,	,	PUNCT
ajfa-744	255	17	no	no	INTJ
ajfa-744	255	18	.	.	NOUN
ajfa-744	255	19	1	1	NUM
ajfa-744	255	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	255	21	111	111	NUM
ajfa-744	255	22	graph	graph	NOUN
ajfa-744	255	23	3	3	NUM
ajfa-744	255	24	.	.	PUNCT
ajfa-744	255	25	frequencies	frequency	NOUN
ajfa-744	255	26	(	(	PUNCT
ajfa-744	255	27	%	%	INTJ
ajfa-744	255	28	tage	tage	NOUN
ajfa-744	255	29	)	)	PUNCT
ajfa-744	255	30	of	of	ADP
ajfa-744	255	31	quantitative	quantitative	ADJ
ajfa-744	255	32	risk	risk	NOUN
ajfa-744	255	33	disclosure	disclosure	NOUN
ajfa-744	255	34	by	by	ADP
ajfa-744	255	35	type	type	NOUN
ajfa-744	255	36	of	of	ADP
ajfa-744	255	37	risk	risk	NOUN
ajfa-744	255	38	.	.	PUNCT
ajfa-744	256	1	funds	fund	NOUN
ajfa-744	256	2	'	'	PART
ajfa-744	256	3	2007	2007	NUM
ajfa-744	256	4	data	datum	NOUN
ajfa-744	256	5	0	0	NUM
ajfa-744	256	6	20	20	NUM
ajfa-744	256	7	40	40	NUM
ajfa-744	256	8	60	60	NUM
ajfa-744	256	9	80	80	NUM
ajfa-744	256	10	100	100	NUM
ajfa-744	256	11	120	120	NUM
ajfa-744	256	12	0	0	NUM
ajfa-744	256	13	%	%	NOUN
ajfa-744	256	14	disc	disc	NOUN
ajfa-744	256	15	.	.	PUNCT
ajfa-744	257	1	2	2	NUM
ajfa-744	257	2	%	%	NOUN
ajfa-744	257	3	3	3	NUM
ajfa-744	257	4	%	%	NOUN
ajfa-744	257	5	5	5	NUM
ajfa-744	257	6	%	%	NOUN
ajfa-744	257	7	7	7	NUM
ajfa-744	257	8	%	%	NOUN
ajfa-744	257	9	8	8	NUM
ajfa-744	257	10	%	%	NOUN
ajfa-744	257	11	9	9	NUM
ajfa-744	257	12	%	%	NOUN
ajfa-744	257	13	100	100	NUM
ajfa-744	257	14	%	%	NOUN
ajfa-744	257	15	disc	disc	NOUN
ajfa-744	257	16	.	.	PUNCT
ajfa-744	258	1	disclosure	disclosure	NOUN
ajfa-744	258	2	at	at	ADP
ajfa-744	258	3	pre	pre	ADJ
ajfa-744	258	4	-	-	ADJ
ajfa-744	258	5	determined	determined	ADJ
ajfa-744	258	6	%	%	NOUN
ajfa-744	258	7	tage	tage	NOUN
ajfa-744	258	8	breaks	break	NOUN
ajfa-744	258	9	%	%	NOUN
ajfa-744	258	10	t	t	PROPN
ajfa-744	258	11	a	a	DET
ajfa-744	258	12	g	g	PROPN
ajfa-744	258	13	e	e	NOUN
ajfa-744	258	14	currency	currency	NOUN
ajfa-744	258	15	risk	risk	NOUN
ajfa-744	258	16	quant	quant	NOUN
ajfa-744	258	17	.	.	PUNCT
ajfa-744	259	1	interest	interest	NOUN
ajfa-744	259	2	risk	risk	NOUN
ajfa-744	259	3	quant	quant	NOUN
ajfa-744	259	4	.	.	PUNCT
ajfa-744	260	1	other	other	ADJ
ajfa-744	260	2	price	price	NOUN
ajfa-744	260	3	risk	risk	NOUN
ajfa-744	260	4	quant	quant	NOUN
ajfa-744	260	5	.	.	PUNCT
ajfa-744	261	1	liquidity	liquidity	NOUN
ajfa-744	261	2	risk	risk	NOUN
ajfa-744	261	3	quant	quant	NOUN
ajfa-744	261	4	.	.	PUNCT
ajfa-744	262	1	credit	credit	NOUN
ajfa-744	262	2	risk	risk	NOUN
ajfa-744	262	3	quant	quant	NOUN
ajfa-744	262	4	.	.	PUNCT
ajfa-744	263	1	graph	graph	NOUN
ajfa-744	263	2	3	3	NUM
ajfa-744	263	3	.	.	PUNCT
ajfa-744	263	4	graph	graph	NOUN
ajfa-744	263	5	4	4	NUM
ajfa-744	263	6	.	.	PUNCT
ajfa-744	263	7	frequencies	frequency	NOUN
ajfa-744	263	8	(	(	PUNCT
ajfa-744	263	9	%	%	INTJ
ajfa-744	263	10	tage	tage	NOUN
ajfa-744	263	11	)	)	PUNCT
ajfa-744	263	12	of	of	ADP
ajfa-744	263	13	qualitative	qualitative	ADJ
ajfa-744	263	14	risk	risk	NOUN
ajfa-744	263	15	disclosure	disclosure	NOUN
ajfa-744	263	16	by	by	ADP
ajfa-744	263	17	type	type	NOUN
ajfa-744	263	18	of	of	ADP
ajfa-744	263	19	risk	risk	NOUN
ajfa-744	263	20	.	.	PUNCT
ajfa-744	264	1	funds	fund	NOUN
ajfa-744	264	2	'	'	PART
ajfa-744	264	3	2007	2007	NUM
ajfa-744	264	4	data	datum	NOUN
ajfa-744	264	5	0	0	NUM
ajfa-744	264	6	20	20	NUM
ajfa-744	264	7	40	40	NUM
ajfa-744	264	8	60	60	NUM
ajfa-744	264	9	80	80	NUM
ajfa-744	264	10	0	0	NUM
ajfa-744	264	11	%	%	NOUN
ajfa-744	264	12	disc	disc	NOUN
ajfa-744	264	13	.	.	PUNCT
ajfa-744	265	1	2	2	NUM
ajfa-744	265	2	%	%	NOUN
ajfa-744	265	3	3	3	NUM
ajfa-744	265	4	%	%	NOUN
ajfa-744	265	5	5	5	NUM
ajfa-744	265	6	%	%	NOUN
ajfa-744	265	7	7	7	NUM
ajfa-744	265	8	%	%	NOUN
ajfa-744	265	9	8	8	NUM
ajfa-744	265	10	%	%	NOUN
ajfa-744	265	11	9	9	NUM
ajfa-744	265	12	%	%	NOUN
ajfa-744	265	13	100	100	NUM
ajfa-744	265	14	%	%	NOUN
ajfa-744	265	15	disc	disc	NOUN
ajfa-744	265	16	.	.	PUNCT
ajfa-744	266	1	disclosure	disclosure	NOUN
ajfa-744	266	2	at	at	ADP
ajfa-744	266	3	pre	pre	ADJ
ajfa-744	266	4	-	-	ADJ
ajfa-744	266	5	determined	determined	ADJ
ajfa-744	266	6	%	%	NOUN
ajfa-744	266	7	tage	tage	NOUN
ajfa-744	266	8	breaks	break	NOUN
ajfa-744	266	9	%	%	NOUN
ajfa-744	266	10	ta	ta	ADP
ajfa-744	266	11	g	g	PROPN
ajfa-744	266	12	e	e	PROPN
ajfa-744	266	13	currency	currency	NOUN
ajfa-744	266	14	risk	risk	NOUN
ajfa-744	266	15	qual	qual	X
ajfa-744	266	16	.	.	PUNCT
ajfa-744	267	1	interest	interest	NOUN
ajfa-744	267	2	risk	risk	PROPN
ajfa-744	267	3	qual	qual	NOUN
ajfa-744	267	4	.	.	PUNCT
ajfa-744	268	1	other	other	ADJ
ajfa-744	268	2	price	price	NOUN
ajfa-744	268	3	risk	risk	NOUN
ajfa-744	268	4	qual	qual	X
ajfa-744	268	5	.	.	PUNCT
ajfa-744	269	1	liquidity	liquidity	NOUN
ajfa-744	269	2	risk	risk	NOUN
ajfa-744	269	3	qual	qual	PROPN
ajfa-744	269	4	.	.	PUNCT
ajfa-744	269	5	credit	credit	NOUN
ajfa-744	269	6	risk	risk	NOUN
ajfa-744	269	7	qual	qual	NOUN
ajfa-744	269	8	.	.	PUNCT
ajfa-744	270	1	graph	graph	VERB
ajfa-744	270	2	4	4	NUM
ajfa-744	270	3	.	.	NOUN
ajfa-744	270	4	7.3	7.3	NUM
ajfa-744	270	5	content	content	NOUN
ajfa-744	270	6	analysis	analysis	NOUN
ajfa-744	270	7	results	result	VERB
ajfa-744	270	8	the	the	DET
ajfa-744	270	9	statutory	statutory	ADJ
ajfa-744	270	10	financial	financial	ADJ
ajfa-744	270	11	statements	statement	NOUN
ajfa-744	270	12	of	of	ADP
ajfa-744	270	13	26	26	NUM
ajfa-744	270	14	sampled	sample	VERB
ajfa-744	270	15	super	super	ADJ
ajfa-744	270	16	funds	fund	NOUN
ajfa-744	270	17	were	be	AUX
ajfa-744	270	18	analysed	analyse	VERB
ajfa-744	270	19	using	use	VERB
ajfa-744	270	20	content	content	NOUN
ajfa-744	270	21	analysis	analysis	NOUN
ajfa-744	270	22	.	.	PUNCT
ajfa-744	271	1	in	in	ADP
ajfa-744	271	2	our	our	PRON
ajfa-744	271	3	analysis	analysis	NOUN
ajfa-744	271	4	of	of	ADP
ajfa-744	271	5	sample	sample	NOUN
ajfa-744	271	6	financial	financial	ADJ
ajfa-744	271	7	reports	report	NOUN
ajfa-744	271	8	,	,	PUNCT
ajfa-744	271	9	it	it	PRON
ajfa-744	271	10	was	be	AUX
ajfa-744	271	11	revealed	reveal	VERB
ajfa-744	271	12	that	that	SCONJ
ajfa-744	271	13	in	in	ADP
ajfa-744	271	14	general	general	ADJ
ajfa-744	271	15	,	,	PUNCT
ajfa-744	271	16	the	the	DET
ajfa-744	271	17	length	length	NOUN
ajfa-744	271	18	of	of	ADP
ajfa-744	271	19	the	the	DET
ajfa-744	271	20	descriptions	description	NOUN
ajfa-744	271	21	about	about	ADP
ajfa-744	271	22	risk	risk	NOUN
ajfa-744	271	23	varied	varied	ADJ
ajfa-744	271	24	from	from	ADP
ajfa-744	271	25	a	a	DET
ajfa-744	271	26	few	few	ADJ
ajfa-744	271	27	short	short	ADJ
ajfa-744	271	28	sentences	sentence	NOUN
ajfa-744	271	29	,	,	PUNCT
ajfa-744	271	30	to	to	ADP
ajfa-744	271	31	a	a	DET
ajfa-744	271	32	one	one	NUM
ajfa-744	271	33	a4	a4	NOUN
ajfa-744	271	34	page	page	NOUN
ajfa-744	271	35	containing	contain	VERB
ajfa-744	271	36	20	20	NUM
ajfa-744	271	37	sentences	sentence	NOUN
ajfa-744	271	38	.	.	PUNCT
ajfa-744	272	1	the	the	DET
ajfa-744	272	2	mean	mean	ADJ
ajfa-744	272	3	number	number	NOUN
ajfa-744	272	4	of	of	ADP
ajfa-744	272	5	sentences	sentence	NOUN
ajfa-744	272	6	was	be	AUX
ajfa-744	272	7	2.36	2.36	NUM
ajfa-744	272	8	.	.	PUNCT
ajfa-744	273	1	the	the	DET
ajfa-744	273	2	standard	standard	ADJ
ajfa-744	273	3	deviation	deviation	NOUN
ajfa-744	273	4	,	,	PUNCT
ajfa-744	273	5	an	an	DET
ajfa-744	273	6	indicator	indicator	NOUN
ajfa-744	273	7	of	of	ADP
ajfa-744	273	8	variability	variability	NOUN
ajfa-744	273	9	from	from	ADP
ajfa-744	273	10	the	the	DET
ajfa-744	273	11	mean	mean	NOUN
ajfa-744	273	12	,	,	PUNCT
ajfa-744	273	13	was	be	AUX
ajfa-744	273	14	2.16	2.16	NUM
ajfa-744	273	15	sentences	sentence	NOUN
ajfa-744	273	16	.	.	PUNCT
ajfa-744	274	1	most	most	ADJ
ajfa-744	274	2	‘	'	PUNCT
ajfa-744	274	3	risk	risk	NOUN
ajfa-744	274	4	’	'	PUNCT
ajfa-744	274	5	information	information	NOUN
ajfa-744	274	6	contained	contain	VERB
ajfa-744	274	7	a	a	DET
ajfa-744	274	8	general	general	ADJ
ajfa-744	274	9	statement	statement	NOUN
ajfa-744	274	10	of	of	ADP
ajfa-744	274	11	policy	policy	NOUN
ajfa-744	274	12	followed	follow	VERB
ajfa-744	274	13	by	by	ADP
ajfa-744	274	14	a	a	DET
ajfa-744	274	15	series	series	NOUN
ajfa-744	274	16	of	of	ADP
ajfa-744	274	17	specific	specific	ADJ
ajfa-744	274	18	aims	aim	NOUN
ajfa-744	274	19	or	or	CCONJ
ajfa-744	274	20	objectives	objective	NOUN
ajfa-744	274	21	.	.	PUNCT
ajfa-744	275	1	some	some	PRON
ajfa-744	275	2	of	of	ADP
ajfa-744	275	3	the	the	DET
ajfa-744	275	4	objectives	objective	NOUN
ajfa-744	275	5	were	be	AUX
ajfa-744	275	6	described	describe	VERB
ajfa-744	275	7	extensively	extensively	ADV
ajfa-744	275	8	.	.	PUNCT
ajfa-744	276	1	the	the	DET
ajfa-744	276	2	following	follow	VERB
ajfa-744	276	3	quotation	quotation	NOUN
ajfa-744	276	4	from	from	ADP
ajfa-744	276	5	a	a	DET
ajfa-744	276	6	financial	financial	ADJ
ajfa-744	276	7	statement	statement	NOUN
ajfa-744	276	8	of	of	ADP
ajfa-744	276	9	an	an	DET
ajfa-744	276	10	industry	industry	NOUN
ajfa-744	276	11	super	super	ADJ
ajfa-744	276	12	fund	fund	NOUN
ajfa-744	276	13	typifies	typify	VERB
ajfa-744	276	14	the	the	DET
ajfa-744	276	15	general	general	ADJ
ajfa-744	276	16	statements	statement	NOUN
ajfa-744	276	17	made	make	VERB
ajfa-744	276	18	regarding	regard	VERB
ajfa-744	276	19	compliance	compliance	NOUN
ajfa-744	276	20	with	with	ADP
ajfa-744	276	21	aasb	aasb	NOUN
ajfa-744	276	22	7	7	NUM
ajfa-744	276	23	:	:	SYM
ajfa-744	276	24	asian	asian	ADJ
ajfa-744	276	25	journal	journal	NOUN
ajfa-744	276	26	of	of	ADP
ajfa-744	276	27	finance	finance	PROPN
ajfa-744	276	28	&	&	CCONJ
ajfa-744	276	29	accounting	accounting	PROPN
ajfa-744	276	30	issn	issn	PROPN
ajfa-744	276	31	1946	1946	NUM
ajfa-744	276	32	-	-	PUNCT
ajfa-744	276	33	052x	052x	NOUN
ajfa-744	276	34	2012	2012	NUM
ajfa-744	276	35	,	,	PUNCT
ajfa-744	276	36	vol	vol	NOUN
ajfa-744	276	37	.	.	PROPN
ajfa-744	276	38	4	4	NUM
ajfa-744	276	39	,	,	PUNCT
ajfa-744	276	40	no	no	INTJ
ajfa-744	276	41	.	.	NOUN
ajfa-744	276	42	1	1	NUM
ajfa-744	276	43	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	276	44	112	112	NUM
ajfa-744	276	45	the	the	DET
ajfa-744	276	46	fund	fund	NOUN
ajfa-744	276	47	is	be	AUX
ajfa-744	276	48	exposed	expose	VERB
ajfa-744	276	49	to	to	ADP
ajfa-744	276	50	a	a	DET
ajfa-744	276	51	variety	variety	NOUN
ajfa-744	276	52	of	of	ADP
ajfa-744	276	53	financial	financial	ADJ
ajfa-744	276	54	risks	risk	NOUN
ajfa-744	276	55	as	as	ADP
ajfa-744	276	56	a	a	DET
ajfa-744	276	57	result	result	NOUN
ajfa-744	276	58	of	of	ADP
ajfa-744	276	59	its	its	PRON
ajfa-744	276	60	activities	activity	NOUN
ajfa-744	276	61	.	.	PUNCT
ajfa-744	277	1	these	these	DET
ajfa-744	277	2	risks	risk	NOUN
ajfa-744	277	3	include	include	VERB
ajfa-744	277	4	market	market	NOUN
ajfa-744	277	5	risk	risk	NOUN
ajfa-744	277	6	(	(	PUNCT
ajfa-744	277	7	including	include	VERB
ajfa-744	277	8	currency	currency	NOUN
ajfa-744	277	9	risk	risk	NOUN
ajfa-744	277	10	,	,	PUNCT
ajfa-744	277	11	fair	fair	ADJ
ajfa-744	277	12	value	value	NOUN
ajfa-744	277	13	interest	interest	NOUN
ajfa-744	277	14	rate	rate	NOUN
ajfa-744	277	15	risk	risk	NOUN
ajfa-744	277	16	and	and	CCONJ
ajfa-744	277	17	price	price	NOUN
ajfa-744	277	18	risk	risk	NOUN
ajfa-744	277	19	)	)	PUNCT
ajfa-744	277	20	,	,	PUNCT
ajfa-744	277	21	credit	credit	NOUN
ajfa-744	277	22	risk	risk	NOUN
ajfa-744	277	23	,	,	PUNCT
ajfa-744	277	24	liquidity	liquidity	NOUN
ajfa-744	277	25	risk	risk	NOUN
ajfa-744	277	26	and	and	CCONJ
ajfa-744	277	27	cash	cash	NOUN
ajfa-744	277	28	flow	flow	NOUN
ajfa-744	277	29	interest	interest	NOUN
ajfa-744	277	30	rate	rate	NOUN
ajfa-744	277	31	risk	risk	NOUN
ajfa-744	277	32	.	.	PUNCT
ajfa-744	278	1	the	the	DET
ajfa-744	278	2	fund	fund	NOUN
ajfa-744	278	3	’s	’s	PART
ajfa-744	278	4	risk	risk	NOUN
ajfa-744	278	5	management	management	NOUN
ajfa-744	278	6	and	and	CCONJ
ajfa-744	278	7	investment	investment	NOUN
ajfa-744	278	8	policies	policy	NOUN
ajfa-744	278	9	,	,	PUNCT
ajfa-744	278	10	approved	approve	VERB
ajfa-744	278	11	by	by	ADP
ajfa-744	278	12	the	the	DET
ajfa-744	278	13	trustee	trustee	NOUN
ajfa-744	278	14	,	,	PUNCT
ajfa-744	278	15	seek	seek	VERB
ajfa-744	278	16	to	to	PART
ajfa-744	278	17	minimise	minimise	VERB
ajfa-744	278	18	the	the	DET
ajfa-744	278	19	potential	potential	ADJ
ajfa-744	278	20	adverse	adverse	ADJ
ajfa-744	278	21	effects	effect	NOUN
ajfa-744	278	22	of	of	ADP
ajfa-744	278	23	these	these	DET
ajfa-744	278	24	risks	risk	NOUN
ajfa-744	278	25	on	on	ADP
ajfa-744	278	26	the	the	DET
ajfa-744	278	27	fund	fund	NOUN
ajfa-744	278	28	’s	’s	PART
ajfa-744	278	29	financial	financial	ADJ
ajfa-744	278	30	performance	performance	NOUN
ajfa-744	278	31	.	.	PUNCT
ajfa-744	279	1	consistent	consistent	ADJ
ajfa-744	279	2	with	with	ADP
ajfa-744	279	3	regulatory	regulatory	ADJ
ajfa-744	279	4	requirements	requirement	NOUN
ajfa-744	279	5	,	,	PUNCT
ajfa-744	279	6	the	the	DET
ajfa-744	279	7	trustee	trustee	NOUN
ajfa-744	279	8	has	have	VERB
ajfa-744	279	9	the	the	DET
ajfa-744	279	10	function	function	NOUN
ajfa-744	279	11	of	of	ADP
ajfa-744	279	12	overseeing	oversee	VERB
ajfa-744	279	13	the	the	DET
ajfa-744	279	14	establishment	establishment	NOUN
ajfa-744	279	15	and	and	CCONJ
ajfa-744	279	16	maintenance	maintenance	NOUN
ajfa-744	279	17	of	of	ADP
ajfa-744	279	18	risk	risk	NOUN
ajfa-744	279	19	-	-	PUNCT
ajfa-744	279	20	based	base	VERB
ajfa-744	279	21	systems	system	NOUN
ajfa-744	279	22	and	and	CCONJ
ajfa-744	279	23	controls	control	NOUN
ajfa-744	279	24	for	for	ADP
ajfa-744	279	25	the	the	DET
ajfa-744	279	26	fund	fund	NOUN
ajfa-744	279	27	.	.	PUNCT
ajfa-744	280	1	the	the	DET
ajfa-744	280	2	trustee	trustee	NOUN
ajfa-744	280	3	has	have	AUX
ajfa-744	280	4	developed	develop	VERB
ajfa-744	280	5	,	,	PUNCT
ajfa-744	280	6	implemented	implement	VERB
ajfa-744	280	7	and	and	CCONJ
ajfa-744	280	8	maintains	maintain	VERB
ajfa-744	280	9	a	a	DET
ajfa-744	280	10	risk	risk	NOUN
ajfa-744	280	11	management	management	NOUN
ajfa-744	280	12	strategy	strategy	NOUN
ajfa-744	280	13	(	(	PUNCT
ajfa-744	280	14	rms	rm	NOUN
ajfa-744	280	15	)	)	PUNCT
ajfa-744	280	16	and	and	CCONJ
ajfa-744	280	17	a	a	DET
ajfa-744	280	18	risk	risk	NOUN
ajfa-744	280	19	management	management	NOUN
ajfa-744	280	20	plan	plan	NOUN
ajfa-744	280	21	(	(	PUNCT
ajfa-744	280	22	rmp	rmp	PROPN
ajfa-744	280	23	)	)	PUNCT
ajfa-744	280	24	.	.	PUNCT
ajfa-744	281	1	the	the	DET
ajfa-744	281	2	fund	fund	NOUN
ajfa-744	281	3	has	have	VERB
ajfa-744	281	4	risk	risk	NOUN
ajfa-744	281	5	management	management	NOUN
ajfa-744	281	6	plan	plan	NOUN
ajfa-744	281	7	and	and	CCONJ
ajfa-744	281	8	identified	identify	VERB
ajfa-744	281	9	risk	risk	NOUN
ajfa-744	281	10	categories	category	NOUN
ajfa-744	281	11	including	include	VERB
ajfa-744	281	12	investment	investment	NOUN
ajfa-744	281	13	(	(	PUNCT
ajfa-744	281	14	market	market	NOUN
ajfa-744	281	15	and	and	CCONJ
ajfa-744	281	16	counter	counter	NOUN
ajfa-744	281	17	party	party	PROPN
ajfa-744	281	18	)	)	PUNCT
ajfa-744	281	19	;	;	PUNCT
ajfa-744	281	20	financial	financial	ADJ
ajfa-744	281	21	risk	risk	NOUN
ajfa-744	281	22	and	and	CCONJ
ajfa-744	281	23	liquidity	liquidity	NOUN
ajfa-744	281	24	;	;	PUNCT
ajfa-744	281	25	general	general	ADJ
ajfa-744	281	26	outsourcing	outsourcing	NOUN
ajfa-744	281	27	including	include	VERB
ajfa-744	281	28	agency	agency	NOUN
ajfa-744	281	29	;	;	PUNCT
ajfa-744	281	30	governance	governance	NOUN
ajfa-744	281	31	and	and	CCONJ
ajfa-744	281	32	decision	decision	NOUN
ajfa-744	281	33	making	making	NOUN
ajfa-744	281	34	;	;	PUNCT
ajfa-744	281	35	compliance	compliance	NOUN
ajfa-744	281	36	and	and	CCONJ
ajfa-744	281	37	changes	change	NOUN
ajfa-744	281	38	in	in	ADP
ajfa-744	281	39	rse	rse	ADJ
ajfa-744	281	40	licensing	licensing	NOUN
ajfa-744	281	41	law	law	NOUN
ajfa-744	281	42	;	;	PUNCT
ajfa-744	281	43	fraud	fraud	NOUN
ajfa-744	281	44	and	and	CCONJ
ajfa-744	281	45	theft	theft	NOUN
ajfa-744	281	46	;	;	PUNCT
ajfa-744	281	47	specified	specify	VERB
ajfa-744	281	48	outstanding	outstanding	ADJ
ajfa-744	281	49	risks	risk	NOUN
ajfa-744	281	50	;	;	PUNCT
ajfa-744	281	51	and	and	CCONJ
ajfa-744	281	52	insurance	insurance	NOUN
ajfa-744	281	53	and	and	CCONJ
ajfa-744	281	54	external.28	external.28	PROPN
ajfa-744	281	55	table	table	NOUN
ajfa-744	281	56	7	7	NUM
ajfa-744	281	57	‘	'	PUNCT
ajfa-744	281	58	qualitative	qualitative	ADJ
ajfa-744	281	59	risk	risk	NOUN
ajfa-744	281	60	disclosure	disclosure	NOUN
ajfa-744	281	61	’	'	PUNCT
ajfa-744	281	62	shows	show	VERB
ajfa-744	281	63	the	the	DET
ajfa-744	281	64	categories	category	NOUN
ajfa-744	281	65	of	of	ADP
ajfa-744	281	66	variables	variable	NOUN
ajfa-744	281	67	investigated	investigate	VERB
ajfa-744	281	68	using	use	VERB
ajfa-744	281	69	content	content	NOUN
ajfa-744	281	70	analysis	analysis	NOUN
ajfa-744	281	71	.	.	PUNCT
ajfa-744	282	1	the	the	DET
ajfa-744	282	2	first	first	ADJ
ajfa-744	282	3	column	column	NOUN
ajfa-744	282	4	indicates	indicate	VERB
ajfa-744	282	5	the	the	DET
ajfa-744	282	6	variable	variable	NOUN
ajfa-744	282	7	used	use	VERB
ajfa-744	282	8	in	in	ADP
ajfa-744	282	9	the	the	DET
ajfa-744	282	10	sample	sample	NOUN
ajfa-744	282	11	.	.	PUNCT
ajfa-744	283	1	the	the	DET
ajfa-744	283	2	second	second	ADJ
ajfa-744	283	3	and	and	CCONJ
ajfa-744	283	4	third	third	ADJ
ajfa-744	283	5	columns	column	NOUN
ajfa-744	283	6	respectively	respectively	ADV
ajfa-744	283	7	show	show	VERB
ajfa-744	283	8	the	the	DET
ajfa-744	283	9	funds	fund	NOUN
ajfa-744	283	10	’	'	PUNCT
ajfa-744	283	11	disclosure	disclosure	NOUN
ajfa-744	283	12	information	information	NOUN
ajfa-744	283	13	.	.	PUNCT
ajfa-744	284	1	the	the	DET
ajfa-744	284	2	fourth	fourth	ADJ
ajfa-744	284	3	column	column	NOUN
ajfa-744	284	4	shows	show	VERB
ajfa-744	284	5	the	the	DET
ajfa-744	284	6	frequency	frequency	NOUN
ajfa-744	284	7	of	of	ADP
ajfa-744	284	8	each	each	DET
ajfa-744	284	9	variable	variable	NOUN
ajfa-744	284	10	’s	’s	PART
ajfa-744	284	11	inclusion	inclusion	NOUN
ajfa-744	284	12	in	in	ADP
ajfa-744	284	13	the	the	DET
ajfa-744	284	14	financial	financial	ADJ
ajfa-744	284	15	report	report	NOUN
ajfa-744	284	16	.	.	PUNCT
ajfa-744	285	1	the	the	DET
ajfa-744	285	2	fifth	fifth	ADJ
ajfa-744	285	3	column	column	NOUN
ajfa-744	285	4	reports	report	NOUN
ajfa-744	285	5	frequency	frequency	NOUN
ajfa-744	285	6	of	of	ADP
ajfa-744	285	7	sentences	sentence	NOUN
ajfa-744	285	8	as	as	ADP
ajfa-744	285	9	a	a	DET
ajfa-744	285	10	percentage	percentage	NOUN
ajfa-744	285	11	.	.	PUNCT
ajfa-744	286	1	sixth	sixth	ADJ
ajfa-744	286	2	and	and	CCONJ
ajfa-744	286	3	seventh	seventh	ADJ
ajfa-744	286	4	columns	column	NOUN
ajfa-744	286	5	reflect	reflect	VERB
ajfa-744	286	6	the	the	DET
ajfa-744	286	7	mean	mean	NOUN
ajfa-744	286	8	of	of	ADP
ajfa-744	286	9	sentences	sentence	NOUN
ajfa-744	286	10	dedicated	dedicate	VERB
ajfa-744	286	11	to	to	ADP
ajfa-744	286	12	each	each	DET
ajfa-744	286	13	variable	variable	NOUN
ajfa-744	286	14	and	and	CCONJ
ajfa-744	286	15	the	the	DET
ajfa-744	286	16	standard	standard	ADJ
ajfa-744	286	17	deviation	deviation	NOUN
ajfa-744	286	18	of	of	ADP
ajfa-744	286	19	each	each	DET
ajfa-744	286	20	variable	variable	NOUN
ajfa-744	286	21	respectively	respectively	ADV
ajfa-744	286	22	.	.	PUNCT
ajfa-744	287	1	graph	graph	VERB
ajfa-744	287	2	5	5	NUM
ajfa-744	287	3	‘	'	PUNCT
ajfa-744	287	4	content	content	NOUN
ajfa-744	287	5	analysis	analysis	NOUN
ajfa-744	287	6	of	of	ADP
ajfa-744	287	7	risk	risk	NOUN
ajfa-744	287	8	disclosure	disclosure	NOUN
ajfa-744	287	9	’	'	PUNCT
ajfa-744	287	10	shows	show	VERB
ajfa-744	287	11	the	the	DET
ajfa-744	287	12	graphical	graphical	ADJ
ajfa-744	287	13	representation	representation	NOUN
ajfa-744	287	14	of	of	ADP
ajfa-744	287	15	mean	mean	ADJ
ajfa-744	287	16	and	and	CCONJ
ajfa-744	287	17	standard	standard	ADJ
ajfa-744	287	18	deviation	deviation	NOUN
ajfa-744	287	19	of	of	ADP
ajfa-744	287	20	sentences	sentence	NOUN
ajfa-744	287	21	on	on	ADP
ajfa-744	287	22	qualitative	qualitative	ADJ
ajfa-744	287	23	risk	risk	NOUN
ajfa-744	287	24	disclosures	disclosure	NOUN
ajfa-744	287	25	of	of	ADP
ajfa-744	287	26	the	the	DET
ajfa-744	287	27	sample	sample	NOUN
ajfa-744	287	28	superannuation	superannuation	NOUN
ajfa-744	287	29	funds	fund	NOUN
ajfa-744	287	30	.	.	PUNCT
ajfa-744	288	1	28	28	NUM
ajfa-744	289	1	the	the	DET
ajfa-744	289	2	name	name	NOUN
ajfa-744	289	3	of	of	ADP
ajfa-744	289	4	the	the	DET
ajfa-744	289	5	industry	industry	NOUN
ajfa-744	289	6	super	super	PROPN
ajfa-744	289	7	fund	fund	NOUN
ajfa-744	289	8	has	have	AUX
ajfa-744	289	9	been	be	AUX
ajfa-744	289	10	deleted	delete	VERB
ajfa-744	289	11	to	to	PART
ajfa-744	289	12	preserve	preserve	VERB
ajfa-744	289	13	anonymity	anonymity	NOUN
ajfa-744	289	14	.	.	PUNCT
ajfa-744	290	1	asian	asian	ADJ
ajfa-744	290	2	journal	journal	PROPN
ajfa-744	290	3	of	of	ADP
ajfa-744	290	4	finance	finance	PROPN
ajfa-744	290	5	&	&	CCONJ
ajfa-744	290	6	accounting	accounting	PROPN
ajfa-744	290	7	issn	issn	PROPN
ajfa-744	290	8	1946	1946	NUM
ajfa-744	290	9	-	-	PUNCT
ajfa-744	290	10	052x	052x	NOUN
ajfa-744	290	11	2012	2012	NUM
ajfa-744	290	12	,	,	PUNCT
ajfa-744	290	13	vol	vol	NOUN
ajfa-744	290	14	.	.	PROPN
ajfa-744	290	15	4	4	NUM
ajfa-744	290	16	,	,	PUNCT
ajfa-744	290	17	no	no	INTJ
ajfa-744	290	18	.	.	NOUN
ajfa-744	290	19	1	1	NUM
ajfa-744	290	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	290	21	113	113	NUM
ajfa-744	290	22	table	table	NOUN
ajfa-744	290	23	7	7	NUM
ajfa-744	290	24	.	.	PUNCT
ajfa-744	290	25	qualitative	qualitative	ADJ
ajfa-744	290	26	risk	risk	NOUN
ajfa-744	290	27	disclosure	disclosure	NOUN
ajfa-744	290	28	:	:	PUNCT
ajfa-744	290	29	content	content	NOUN
ajfa-744	290	30	analysis	analysis	NOUN
ajfa-744	290	31	(	(	PUNCT
ajfa-744	290	32	by	by	ADP
ajfa-744	290	33	pre	pre	ADJ
ajfa-744	290	34	-	-	ADJ
ajfa-744	290	35	determined	determined	ADJ
ajfa-744	290	36	category	category	NOUN
ajfa-744	290	37	and	and	CCONJ
ajfa-744	290	38	number	number	NOUN
ajfa-744	290	39	of	of	ADP
ajfa-744	290	40	words	word	NOUN
ajfa-744	290	41	)	)	PUNCT
ajfa-744	290	42	of	of	ADP
ajfa-744	290	43	26	26	NUM
ajfa-744	290	44	industry	industry	NOUN
ajfa-744	290	45	super	super	ADJ
ajfa-744	290	46	funds	fund	NOUN
ajfa-744	290	47	using	use	VERB
ajfa-744	290	48	30	30	NUM
ajfa-744	290	49	june	june	PROPN
ajfa-744	290	50	2007	2007	NUM
ajfa-744	290	51	data	datum	NOUN
ajfa-744	290	52	pre	pre	ADJ
ajfa-744	290	53	-	-	ADJ
ajfa-744	290	54	determined	determined	ADJ
ajfa-744	290	55	category	category	NOUN
ajfa-744	290	56	of	of	ADP
ajfa-744	290	57	classification	classification	NOUN
ajfa-744	290	58	of	of	ADP
ajfa-744	290	59	each	each	DET
ajfa-744	290	60	sentence	sentence	NOUN
ajfa-744	290	61	in	in	ADP
ajfa-744	290	62	financial	financial	ADJ
ajfa-744	290	63	report	report	NOUN
ajfa-744	290	64	number	number	NOUN
ajfa-744	290	65	of	of	ADP
ajfa-744	290	66	funds	fund	NOUN
ajfa-744	290	67	not	not	PART
ajfa-744	290	68	disclosed	disclose	VERB
ajfa-744	290	69	number	number	NOUN
ajfa-744	290	70	of	of	ADP
ajfa-744	290	71	funds	fund	NOUN
ajfa-744	290	72	disclosed	disclose	VERB
ajfa-744	290	73	frequency	frequency	NOUN
ajfa-744	290	74	(	(	PUNCT
ajfa-744	290	75	n	n	CCONJ
ajfa-744	290	76	)	)	PUNCT
ajfa-744	290	77	frequency	frequency	NOUN
ajfa-744	290	78	as	as	SCONJ
ajfa-744	290	79	a	a	DET
ajfa-744	290	80	percentage	percentage	NOUN
ajfa-744	290	81	mean	mean	NOUN
ajfa-744	290	82	sentences	sentence	VERB
ajfa-744	290	83	standard	standard	ADJ
ajfa-744	290	84	deviation	deviation	NOUN
ajfa-744	290	85	general	general	ADJ
ajfa-744	290	86	policy	policy	NOUN
ajfa-744	290	87	statement	statement	NOUN
ajfa-744	290	88	0	0	NUM
ajfa-744	290	89	26	26	NUM
ajfa-744	290	90	40	40	NUM
ajfa-744	290	91	100	100	NUM
ajfa-744	290	92	3.17	3.17	NUM
ajfa-744	290	93	1.94	1.94	NUM
ajfa-744	290	94	stated	state	VERB
ajfa-744	290	95	objectives	objective	NOUN
ajfa-744	290	96	34	34	NUM
ajfa-744	290	97	85	85	NUM
ajfa-744	290	98	8.37	8.37	NUM
ajfa-744	290	99	7.11	7.11	NUM
ajfa-744	290	100	stated	state	VERB
ajfa-744	290	101	policies	policy	NOUN
ajfa-744	290	102	15	15	NUM
ajfa-744	290	103	37	37	NUM
ajfa-744	290	104	1.45	1.45	NUM
ajfa-744	290	105	3.00	3.00	NUM
ajfa-744	290	106	other	other	ADJ
ajfa-744	290	107	sentences	sentence	NOUN
ajfa-744	290	108	13	13	NUM
ajfa-744	290	109	32	32	NUM
ajfa-744	290	110	1.22	1.22	NUM
ajfa-744	290	111	3.59	3.59	NUM
ajfa-744	290	112	market	market	NOUN
ajfa-744	290	113	risk	risk	NOUN
ajfa-744	290	114	:	:	PUNCT
ajfa-744	290	115	currency	currency	NOUN
ajfa-744	290	116	risk	risk	NOUN
ajfa-744	290	117	10	10	NUM
ajfa-744	290	118	16	16	NUM
ajfa-744	290	119	22	22	NUM
ajfa-744	290	120	54	54	NUM
ajfa-744	290	121	0.85	0.85	NUM
ajfa-744	290	122	0.98	0.98	NUM
ajfa-744	290	123	interest	interest	NOUN
ajfa-744	290	124	rate	rate	NOUN
ajfa-744	290	125	risk	risk	NOUN
ajfa-744	290	126	14	14	NUM
ajfa-744	290	127	35	35	NUM
ajfa-744	290	128	0.79	0.79	NUM
ajfa-744	290	129	1.06	1.06	NUM
ajfa-744	290	130	other	other	ADJ
ajfa-744	290	131	price	price	NOUN
ajfa-744	290	132	'	'	PUNCT
ajfa-744	290	133	risk	risk	NOUN
ajfa-744	290	134	3	3	NUM
ajfa-744	290	135	8	8	NUM
ajfa-744	290	136	0.15	0.15	NUM
ajfa-744	290	137	0.33	0.33	NUM
ajfa-744	290	138	liquidity	liquidity	NOUN
ajfa-744	290	139	risk	risk	NOUN
ajfa-744	290	140	10	10	NUM
ajfa-744	290	141	16	16	NUM
ajfa-744	290	142	23	23	NUM
ajfa-744	290	143	58	58	NUM
ajfa-744	290	144	3.81	3.81	NUM
ajfa-744	290	145	0.47	0.47	NUM
ajfa-744	290	146	credit	credit	NOUN
ajfa-744	290	147	risk	risk	NOUN
ajfa-744	290	148	16	16	NUM
ajfa-744	290	149	10	10	NUM
ajfa-744	290	150	18	18	NUM
ajfa-744	290	151	45	45	NUM
ajfa-744	290	152	1.46	1.46	NUM
ajfa-744	290	153	0.97	0.97	NUM
ajfa-744	290	154	asian	asian	ADJ
ajfa-744	290	155	journal	journal	NOUN
ajfa-744	290	156	of	of	ADP
ajfa-744	290	157	finance	finance	PROPN
ajfa-744	290	158	&	&	CCONJ
ajfa-744	290	159	accounting	accounting	PROPN
ajfa-744	290	160	issn	issn	PROPN
ajfa-744	290	161	1946	1946	NUM
ajfa-744	290	162	-	-	PUNCT
ajfa-744	290	163	052x	052x	NOUN
ajfa-744	290	164	2012	2012	NUM
ajfa-744	290	165	,	,	PUNCT
ajfa-744	290	166	vol	vol	NOUN
ajfa-744	290	167	.	.	PROPN
ajfa-744	290	168	4	4	NUM
ajfa-744	290	169	,	,	PUNCT
ajfa-744	290	170	no	no	INTJ
ajfa-744	290	171	.	.	NOUN
ajfa-744	290	172	1	1	NUM
ajfa-744	290	173	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	290	174	114	114	NUM
ajfa-744	290	175	graph	graph	NOUN
ajfa-744	290	176	5	5	NUM
ajfa-744	290	177	.	.	PUNCT
ajfa-744	291	1	content	content	NOUN
ajfa-744	291	2	analysis	analysis	NOUN
ajfa-744	291	3	of	of	ADP
ajfa-744	291	4	risk	risk	NOUN
ajfa-744	291	5	disclosure	disclosure	NOUN
ajfa-744	291	6	mean	mean	NOUN
ajfa-744	291	7	and	and	CCONJ
ajfa-744	291	8	standard	standard	ADJ
ajfa-744	291	9	deviation	deviation	NOUN
ajfa-744	291	10	graph	graph	NOUN
ajfa-744	291	11	5	5	NUM
ajfa-744	291	12	‘	'	PUNCT
ajfa-744	291	13	content	content	NOUN
ajfa-744	291	14	analysis	analysis	NOUN
ajfa-744	291	15	of	of	ADP
ajfa-744	291	16	risk	risk	NOUN
ajfa-744	291	17	disclosure	disclosure	NOUN
ajfa-744	291	18	’	'	PUNCT
ajfa-744	291	19	show	show	VERB
ajfa-744	291	20	that	that	SCONJ
ajfa-744	291	21	for	for	ADP
ajfa-744	291	22	85	85	NUM
ajfa-744	291	23	per	per	ADP
ajfa-744	291	24	cent	cent	NOUN
ajfa-744	291	25	of	of	ADP
ajfa-744	291	26	funds	fund	NOUN
ajfa-744	291	27	in	in	ADP
ajfa-744	291	28	the	the	DET
ajfa-744	291	29	sample	sample	NOUN
ajfa-744	291	30	,	,	PUNCT
ajfa-744	291	31	the	the	DET
ajfa-744	291	32	greatest	great	ADJ
ajfa-744	291	33	proportion	proportion	NOUN
ajfa-744	291	34	of	of	ADP
ajfa-744	291	35	sentences	sentence	NOUN
ajfa-744	291	36	in	in	ADP
ajfa-744	291	37	a	a	DET
ajfa-744	291	38	financial	financial	ADJ
ajfa-744	291	39	report	report	NOUN
ajfa-744	291	40	are	be	AUX
ajfa-744	291	41	in	in	ADP
ajfa-744	291	42	‘	'	PUNCT
ajfa-744	291	43	stated	stated	ADJ
ajfa-744	291	44	objectives	objective	NOUN
ajfa-744	291	45	’	'	PUNCT
ajfa-744	291	46	.	.	PUNCT
ajfa-744	292	1	this	this	PRON
ajfa-744	292	2	indicates	indicate	VERB
ajfa-744	292	3	that	that	SCONJ
ajfa-744	292	4	the	the	DET
ajfa-744	292	5	sample	sample	NOUN
ajfa-744	292	6	super	super	ADJ
ajfa-744	292	7	funds	fund	NOUN
ajfa-744	292	8	are	be	AUX
ajfa-744	292	9	disclosing	disclose	VERB
ajfa-744	292	10	objectives	objective	NOUN
ajfa-744	292	11	and	and	CCONJ
ajfa-744	292	12	policies	policy	NOUN
ajfa-744	292	13	with	with	ADP
ajfa-744	292	14	some	some	DET
ajfa-744	292	15	clarity	clarity	NOUN
ajfa-744	292	16	in	in	ADP
ajfa-744	292	17	their	their	PRON
ajfa-744	292	18	financial	financial	ADJ
ajfa-744	292	19	statements	statement	NOUN
ajfa-744	292	20	.	.	PUNCT
ajfa-744	293	1	notably	notably	ADV
ajfa-744	293	2	,	,	PUNCT
ajfa-744	293	3	however	however	ADV
ajfa-744	293	4	,	,	PUNCT
ajfa-744	293	5	narrative	narrative	NOUN
ajfa-744	293	6	on	on	ADP
ajfa-744	293	7	market	market	NOUN
ajfa-744	293	8	risk	risk	NOUN
ajfa-744	293	9	(	(	PUNCT
ajfa-744	293	10	currency	currency	NOUN
ajfa-744	293	11	,	,	PUNCT
ajfa-744	293	12	interest	interest	NOUN
ajfa-744	293	13	rate	rate	NOUN
ajfa-744	293	14	and	and	CCONJ
ajfa-744	293	15	other	other	ADJ
ajfa-744	293	16	price	price	NOUN
ajfa-744	293	17	risks	risk	NOUN
ajfa-744	293	18	)	)	PUNCT
ajfa-744	293	19	appeared	appear	VERB
ajfa-744	293	20	in	in	ADP
ajfa-744	293	21	a	a	DET
ajfa-744	293	22	mere	mere	ADJ
ajfa-744	293	23	13	13	NUM
ajfa-744	293	24	of	of	ADP
ajfa-744	293	25	the	the	DET
ajfa-744	293	26	financial	financial	ADJ
ajfa-744	293	27	statements	statement	NOUN
ajfa-744	293	28	and	and	CCONJ
ajfa-744	293	29	where	where	SCONJ
ajfa-744	293	30	it	it	PRON
ajfa-744	293	31	did	do	AUX
ajfa-744	293	32	appear	appear	VERB
ajfa-744	293	33	,	,	PUNCT
ajfa-744	293	34	there	there	PRON
ajfa-744	293	35	were	be	VERB
ajfa-744	293	36	only	only	ADV
ajfa-744	293	37	a	a	DET
ajfa-744	293	38	few	few	ADJ
ajfa-744	293	39	sentences	sentence	NOUN
ajfa-744	293	40	dedicated	dedicate	VERB
ajfa-744	293	41	.	.	PUNCT
ajfa-744	294	1	for	for	ADP
ajfa-744	294	2	each	each	PRON
ajfa-744	294	3	of	of	ADP
ajfa-744	294	4	currency	currency	NOUN
ajfa-744	294	5	,	,	PUNCT
ajfa-744	294	6	interest	interest	NOUN
ajfa-744	294	7	rate	rate	NOUN
ajfa-744	294	8	and	and	CCONJ
ajfa-744	294	9	other	other	ADJ
ajfa-744	294	10	price	price	NOUN
ajfa-744	294	11	risks	risk	NOUN
ajfa-744	294	12	,	,	PUNCT
ajfa-744	294	13	less	less	ADJ
ajfa-744	294	14	than	than	ADP
ajfa-744	294	15	one	one	NUM
ajfa-744	294	16	sentence	sentence	NOUN
ajfa-744	294	17	was	be	AUX
ajfa-744	294	18	dedicated	dedicate	VERB
ajfa-744	294	19	.	.	PUNCT
ajfa-744	295	1	liquidity	liquidity	NOUN
ajfa-744	295	2	risk	risk	NOUN
ajfa-744	295	3	was	be	AUX
ajfa-744	295	4	disclosed	disclose	VERB
ajfa-744	295	5	by	by	ADP
ajfa-744	295	6	16	16	NUM
ajfa-744	295	7	industry	industry	NOUN
ajfa-744	295	8	super	super	ADJ
ajfa-744	295	9	funds	fund	NOUN
ajfa-744	295	10	and	and	CCONJ
ajfa-744	295	11	the	the	DET
ajfa-744	295	12	mean	mean	ADJ
ajfa-744	295	13	sentences	sentence	NOUN
ajfa-744	295	14	were	be	AUX
ajfa-744	295	15	3.81	3.81	NUM
ajfa-744	295	16	and	and	CCONJ
ajfa-744	295	17	credit	credit	NOUN
ajfa-744	295	18	risk	risk	NOUN
ajfa-744	295	19	was	be	AUX
ajfa-744	295	20	disclosed	disclose	VERB
ajfa-744	295	21	by	by	ADP
ajfa-744	295	22	10	10	NUM
ajfa-744	295	23	funds	fund	NOUN
ajfa-744	295	24	with	with	ADP
ajfa-744	295	25	a	a	DET
ajfa-744	295	26	mean	mean	ADJ
ajfa-744	295	27	number	number	NOUN
ajfa-744	295	28	of	of	ADP
ajfa-744	295	29	sentences	sentence	NOUN
ajfa-744	295	30	of	of	ADP
ajfa-744	295	31	1.46	1.46	NUM
ajfa-744	295	32	.	.	PUNCT
ajfa-744	296	1	many	many	ADJ
ajfa-744	296	2	studies	study	NOUN
ajfa-744	296	3	on	on	ADP
ajfa-744	296	4	financial	financial	ADJ
ajfa-744	296	5	disclosure	disclosure	NOUN
ajfa-744	296	6	tend	tend	VERB
ajfa-744	296	7	to	to	PART
ajfa-744	296	8	measure	measure	VERB
ajfa-744	296	9	one	one	NUM
ajfa-744	296	10	or	or	CCONJ
ajfa-744	296	11	a	a	DET
ajfa-744	296	12	combination	combination	NOUN
ajfa-744	296	13	of	of	ADP
ajfa-744	296	14	words	word	NOUN
ajfa-744	296	15	,	,	PUNCT
ajfa-744	296	16	sentences	sentence	NOUN
ajfa-744	296	17	or	or	CCONJ
ajfa-744	296	18	pages	page	NOUN
ajfa-744	296	19	.	.	PUNCT
ajfa-744	297	1	number	number	NOUN
ajfa-744	297	2	of	of	ADP
ajfa-744	297	3	pages	page	NOUN
ajfa-744	297	4	as	as	ADP
ajfa-744	297	5	a	a	DET
ajfa-744	297	6	yardstick	yardstick	NOUN
ajfa-744	297	7	of	of	ADP
ajfa-744	297	8	disclosure	disclosure	NOUN
ajfa-744	297	9	is	be	AUX
ajfa-744	297	10	often	often	ADV
ajfa-744	297	11	said	say	VERB
ajfa-744	297	12	to	to	PART
ajfa-744	297	13	be	be	AUX
ajfa-744	297	14	problematic	problematic	ADJ
ajfa-744	297	15	due	due	ADP
ajfa-744	297	16	to	to	ADP
ajfa-744	297	17	differences	difference	NOUN
ajfa-744	297	18	arising	arise	VERB
ajfa-744	297	19	from	from	ADP
ajfa-744	297	20	font	font	NOUN
ajfa-744	297	21	size	size	NOUN
ajfa-744	297	22	,	,	PUNCT
ajfa-744	297	23	margins	margin	NOUN
ajfa-744	297	24	,	,	PUNCT
ajfa-744	297	25	graphics	graphic	NOUN
ajfa-744	297	26	etc	etc	X
ajfa-744	297	27	,	,	PUNCT
ajfa-744	297	28	while	while	SCONJ
ajfa-744	297	29	the	the	DET
ajfa-744	297	30	number	number	NOUN
ajfa-744	297	31	of	of	ADP
ajfa-744	297	32	words	word	NOUN
ajfa-744	297	33	causes	cause	VERB
ajfa-744	297	34	difficulties	difficulty	NOUN
ajfa-744	297	35	due	due	ADJ
ajfa-744	297	36	to	to	ADP
ajfa-744	297	37	styles	style	NOUN
ajfa-744	297	38	of	of	ADP
ajfa-744	297	39	writing	writing	NOUN
ajfa-744	297	40	:	:	PUNCT
ajfa-744	297	41	those	those	PRON
ajfa-744	297	42	verbose	verbose	VERB
ajfa-744	297	43	compared	compare	VERB
ajfa-744	297	44	to	to	ADP
ajfa-744	297	45	those	those	DET
ajfa-744	297	46	concise	concise	ADJ
ajfa-744	297	47	content	content	NOUN
ajfa-744	297	48	analysis	analysis	NOUN
ajfa-744	297	49	of	of	ADP
ajfa-744	297	50	risk	risk	NOUN
ajfa-744	297	51	disclosure	disclosure	NOUN
ajfa-744	297	52	0	0	NUM
ajfa-744	298	1	1	1	NUM
ajfa-744	298	2	2	2	NUM
ajfa-744	298	3	3	3	NUM
ajfa-744	298	4	4	4	NUM
ajfa-744	298	5	5	5	NUM
ajfa-744	298	6	6	6	NUM
ajfa-744	298	7	7	7	NUM
ajfa-744	298	8	8	8	NUM
ajfa-744	298	9	9	9	NUM
ajfa-744	298	10	g	g	NOUN
ajfa-744	298	11	en	en	PROPN
ajfa-744	298	12	er	er	INTJ
ajfa-744	298	13	al	al	PROPN
ajfa-744	298	14	p	p	PROPN
ajfa-744	298	15	ol	ol	PROPN
ajfa-744	298	16	ic	ic	PROPN
ajfa-744	298	17	y	y	PROPN
ajfa-744	298	18	st	st	PROPN
ajfa-744	298	19	at	at	ADP
ajfa-744	298	20	em	em	PRON
ajfa-744	299	1	en	en	INTJ
ajfa-744	299	2	t	t	PROPN
ajfa-744	299	3	s	s	PART
ajfa-744	299	4	ta	ta	X
ajfa-744	299	5	te	te	PROPN
ajfa-744	299	6	d	d	X
ajfa-744	299	7	ob	ob	X
ajfa-744	299	8	je	je	PROPN
ajfa-744	299	9	ct	ct	NUM
ajfa-744	299	10	iv	iv	PROPN
ajfa-744	299	11	es	es	X
ajfa-744	299	12	s	s	NOUN
ajfa-744	299	13	ta	ta	X
ajfa-744	299	14	te	te	PROPN
ajfa-744	299	15	d	d	X
ajfa-744	299	16	po	po	PROPN
ajfa-744	299	17	lic	lic	PROPN
ajfa-744	300	1	ie	ie	PROPN
ajfa-744	300	2	s	s	PART
ajfa-744	300	3	o	o	X
ajfa-744	300	4	th	th	X
ajfa-744	300	5	er	er	INTJ
ajfa-744	300	6	se	se	INTJ
ajfa-744	300	7	nt	not	PART
ajfa-744	300	8	en	en	PROPN
ajfa-744	300	9	ce	ce	PROPN
ajfa-744	300	10	s	s	PROPN
ajfa-744	300	11	cu	cu	PROPN
ajfa-744	300	12	rr	rr	X
ajfa-744	300	13	en	en	X
ajfa-744	300	14	cy	cy	PROPN
ajfa-744	300	15	r	r	NOUN
ajfa-744	300	16	is	be	AUX
ajfa-744	300	17	k	k	PROPN
ajfa-744	300	18	in	in	ADP
ajfa-744	300	19	te	te	PROPN
ajfa-744	300	20	re	re	PROPN
ajfa-744	300	21	st	st	PROPN
ajfa-744	300	22	r	r	NOUN
ajfa-744	300	23	at	at	ADP
ajfa-744	300	24	e	e	X
ajfa-744	300	25	ris	ris	PROPN
ajfa-744	300	26	k	k	PROPN
ajfa-744	300	27	o	o	X
ajfa-744	300	28	th	th	INTJ
ajfa-744	300	29	er	er	INTJ
ajfa-744	300	30	pr	pr	INTJ
ajfa-744	300	31	ic	ic	PROPN
ajfa-744	300	32	e	e	NOUN
ajfa-744	300	33	'	'	PART
ajfa-744	300	34	r	r	NOUN
ajfa-744	300	35	is	be	AUX
ajfa-744	300	36	k	k	PROPN
ajfa-744	300	37	li	li	PROPN
ajfa-744	300	38	qu	qu	PROPN
ajfa-744	300	39	i	i	PROPN
ajfa-744	300	40	d	d	PROPN
ajfa-744	300	41	ity	ity	PROPN
ajfa-744	300	42	r	r	NOUN
ajfa-744	300	43	is	be	AUX
ajfa-744	300	44	k	k	PROPN
ajfa-744	300	45	c	c	X
ajfa-744	300	46	re	re	X
ajfa-744	300	47	di	di	PROPN
ajfa-744	300	48	t	t	PROPN
ajfa-744	300	49	ris	ris	PROPN
ajfa-744	301	1	k	k	PROPN
ajfa-744	301	2	variables	variable	NOUN
ajfa-744	301	3	mean	mean	VERB
ajfa-744	301	4	sentences	sentence	VERB
ajfa-744	301	5	standard	standard	ADJ
ajfa-744	301	6	deviation	deviation	NOUN
ajfa-744	301	7	market	market	NOUN
ajfa-744	301	8	risk	risk	NOUN
ajfa-744	301	9	asian	asian	ADJ
ajfa-744	301	10	journal	journal	NOUN
ajfa-744	301	11	of	of	ADP
ajfa-744	301	12	finance	finance	PROPN
ajfa-744	301	13	&	&	CCONJ
ajfa-744	301	14	accounting	accounting	PROPN
ajfa-744	301	15	issn	issn	PROPN
ajfa-744	301	16	1946	1946	NUM
ajfa-744	301	17	-	-	PUNCT
ajfa-744	301	18	052x	052x	NOUN
ajfa-744	301	19	2012	2012	NUM
ajfa-744	301	20	,	,	PUNCT
ajfa-744	301	21	vol	vol	NOUN
ajfa-744	301	22	.	.	PROPN
ajfa-744	302	1	4	4	NUM
ajfa-744	302	2	,	,	PUNCT
ajfa-744	302	3	no	no	INTJ
ajfa-744	302	4	.	.	NOUN
ajfa-744	302	5	1	1	NUM
ajfa-744	302	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-744	302	7	115	115	NUM
ajfa-744	302	8	(	(	PUNCT
ajfa-744	302	9	hackston	hackston	PROPN
ajfa-744	302	10	and	and	CCONJ
ajfa-744	302	11	milne	milne	PROPN
ajfa-744	302	12	,	,	PUNCT
ajfa-744	302	13	1996	1996	NUM
ajfa-744	302	14	;	;	PUNCT
ajfa-744	302	15	tilt	tilt	NOUN
ajfa-744	302	16	,	,	PUNCT
ajfa-744	302	17	2001	2001	NUM
ajfa-744	302	18	)	)	PUNCT
ajfa-744	302	19	.	.	PUNCT
ajfa-744	303	1	our	our	PRON
ajfa-744	303	2	analysis	analysis	NOUN
ajfa-744	303	3	used	use	VERB
ajfa-744	303	4	pre	pre	ADJ
ajfa-744	303	5	-	-	ADJ
ajfa-744	303	6	determined	determined	ADJ
ajfa-744	303	7	categories	category	NOUN
ajfa-744	303	8	of	of	ADP
ajfa-744	303	9	information	information	NOUN
ajfa-744	303	10	to	to	PART
ajfa-744	303	11	overcome	overcome	VERB
ajfa-744	303	12	the	the	DET
ajfa-744	303	13	issues	issue	NOUN
ajfa-744	303	14	.	.	PUNCT
ajfa-744	304	1	the	the	DET
ajfa-744	304	2	overall	overall	ADJ
ajfa-744	304	3	trend	trend	NOUN
ajfa-744	304	4	is	be	AUX
ajfa-744	304	5	that	that	SCONJ
ajfa-744	304	6	market	market	NOUN
ajfa-744	304	7	risk	risk	NOUN
ajfa-744	304	8	is	be	AUX
ajfa-744	304	9	poorly	poorly	ADV
ajfa-744	304	10	articulated	articulated	ADJ
ajfa-744	304	11	.	.	PUNCT
ajfa-744	305	1	8	8	X
ajfa-744	305	2	.	.	PUNCT
ajfa-744	305	3	conclusions	conclusion	NOUN
ajfa-744	305	4	and	and	CCONJ
ajfa-744	305	5	future	future	ADJ
ajfa-744	305	6	research	research	NOUN
ajfa-744	305	7	this	this	DET
ajfa-744	305	8	exploratory	exploratory	ADJ
ajfa-744	305	9	paper	paper	NOUN
ajfa-744	305	10	has	have	AUX
ajfa-744	305	11	examined	examine	VERB
ajfa-744	305	12	the	the	DET
ajfa-744	305	13	extent	extent	NOUN
ajfa-744	305	14	to	to	PART
ajfa-744	305	15	which	which	PRON
ajfa-744	305	16	the	the	DET
ajfa-744	305	17	statutory	statutory	ADJ
ajfa-744	305	18	accounts	account	NOUN
ajfa-744	305	19	of	of	ADP
ajfa-744	305	20	a	a	DET
ajfa-744	305	21	sample	sample	NOUN
ajfa-744	305	22	of	of	ADP
ajfa-744	305	23	industry	industry	NOUN
ajfa-744	305	24	superannuation	superannuation	NOUN
ajfa-744	305	25	funds	fund	NOUN
ajfa-744	305	26	reported	report	VERB
ajfa-744	305	27	risk	risk	NOUN
ajfa-744	305	28	in	in	ADP
ajfa-744	305	29	2007	2007	NUM
ajfa-744	305	30	,	,	PUNCT
ajfa-744	305	31	the	the	DET
ajfa-744	305	32	year	year	NOUN
ajfa-744	305	33	prior	prior	ADV
ajfa-744	305	34	to	to	ADP
ajfa-744	305	35	the	the	DET
ajfa-744	305	36	qualitative	qualitative	ADJ
ajfa-744	305	37	and	and	CCONJ
ajfa-744	305	38	quantitative	quantitative	ADJ
ajfa-744	305	39	risk	risk	NOUN
ajfa-744	305	40	disclosure	disclosure	NOUN
ajfa-744	305	41	requirements	requirement	NOUN
ajfa-744	305	42	of	of	ADP
ajfa-744	305	43	the	the	DET
ajfa-744	305	44	new	new	ADJ
ajfa-744	305	45	australian	australian	ADJ
ajfa-744	305	46	accounting	accounting	NOUN
ajfa-744	305	47	standard	standard	PROPN
ajfa-744	305	48	aasb	aasb	VERB
ajfa-744	305	49	7	7	NUM
ajfa-744	305	50	financial	financial	ADJ
ajfa-744	305	51	instruments	instrument	NOUN
ajfa-744	305	52	:	:	PUNCT
ajfa-744	305	53	disclosures	disclosure	NOUN
ajfa-744	305	54	.	.	PUNCT
ajfa-744	306	1	this	this	DET
ajfa-744	306	2	subject	subject	NOUN
ajfa-744	306	3	has	have	AUX
ajfa-744	306	4	received	receive	VERB
ajfa-744	306	5	relatively	relatively	ADV
ajfa-744	306	6	little	little	ADJ
ajfa-744	306	7	attention	attention	NOUN
ajfa-744	306	8	in	in	ADP
ajfa-744	306	9	the	the	DET
ajfa-744	306	10	literature	literature	NOUN
ajfa-744	306	11	as	as	SCONJ
ajfa-744	306	12	it	it	PRON
ajfa-744	306	13	relates	relate	VERB
ajfa-744	306	14	to	to	ADP
ajfa-744	306	15	a	a	DET
ajfa-744	306	16	new	new	ADJ
ajfa-744	306	17	accounting	accounting	NOUN
ajfa-744	306	18	standard	standard	NOUN
ajfa-744	306	19	.	.	PUNCT
ajfa-744	307	1	the	the	DET
ajfa-744	307	2	data	datum	NOUN
ajfa-744	307	3	from	from	ADP
ajfa-744	307	4	the	the	DET
ajfa-744	307	5	2007	2007	NUM
ajfa-744	307	6	statutory	statutory	ADJ
ajfa-744	307	7	financial	financial	ADJ
ajfa-744	307	8	accounts	account	NOUN
ajfa-744	307	9	of	of	ADP
ajfa-744	307	10	the	the	DET
ajfa-744	307	11	sampled	sample	VERB
ajfa-744	307	12	26	26	NUM
ajfa-744	307	13	industry	industry	NOUN
ajfa-744	307	14	superannuation	superannuation	NOUN
ajfa-744	307	15	funds	fund	NOUN
ajfa-744	307	16	will	will	AUX
ajfa-744	307	17	be	be	AUX
ajfa-744	307	18	enlarged	enlarge	VERB
ajfa-744	307	19	in	in	ADP
ajfa-744	307	20	the	the	DET
ajfa-744	307	21	post	post	ADJ
ajfa-744	307	22	-	-	ADJ
ajfa-744	307	23	exploratory	exploratory	ADJ
ajfa-744	307	24	stage	stage	NOUN
ajfa-744	307	25	to	to	PART
ajfa-744	307	26	form	form	VERB
ajfa-744	307	27	the	the	DET
ajfa-744	307	28	first	first	ADJ
ajfa-744	307	29	year	year	NOUN
ajfa-744	307	30	of	of	ADP
ajfa-744	307	31	comparative	comparative	ADJ
ajfa-744	307	32	information	information	NOUN
ajfa-744	307	33	for	for	ADP
ajfa-744	307	34	a	a	DET
ajfa-744	307	35	longitudinal	longitudinal	ADJ
ajfa-744	307	36	study	study	NOUN
ajfa-744	307	37	to	to	PART
ajfa-744	307	38	cover	cover	VERB
ajfa-744	307	39	the	the	DET
ajfa-744	307	40	subsequent	subsequent	ADJ
ajfa-744	307	41	years	year	NOUN
ajfa-744	307	42	2008	2008	NUM
ajfa-744	307	43	-	-	SYM
ajfa-744	307	44	2009	2009	NUM
ajfa-744	307	45	,	,	PUNCT
ajfa-744	307	46	which	which	PRON
ajfa-744	307	47	will	will	AUX
ajfa-744	307	48	use	use	VERB
ajfa-744	307	49	the	the	DET
ajfa-744	307	50	same	same	ADJ
ajfa-744	307	51	sample	sample	NOUN
ajfa-744	307	52	of	of	ADP
ajfa-744	307	53	superannuation	superannuation	NOUN
ajfa-744	307	54	funds	fund	NOUN
ajfa-744	307	55	.	.	PUNCT
ajfa-744	308	1	three	three	NUM
ajfa-744	308	2	methodologies	methodology	NOUN
ajfa-744	308	3	were	be	AUX
ajfa-744	308	4	applied	apply	VERB
ajfa-744	308	5	to	to	ADP
ajfa-744	308	6	the	the	DET
ajfa-744	308	7	sample	sample	NOUN
ajfa-744	308	8	of	of	ADP
ajfa-744	308	9	published	publish	VERB
ajfa-744	308	10	financial	financial	ADJ
ajfa-744	308	11	data	datum	NOUN
ajfa-744	308	12	.	.	PUNCT
ajfa-744	309	1	the	the	DET
ajfa-744	309	2	first	first	ADJ
ajfa-744	309	3	method	method	NOUN
ajfa-744	309	4	was	be	AUX
ajfa-744	309	5	a	a	DET
ajfa-744	309	6	‘	'	PUNCT
ajfa-744	309	7	ratings	rating	NOUN
ajfa-744	309	8	assessment	assessment	NOUN
ajfa-744	309	9	’	'	PUNCT
ajfa-744	309	10	showing	show	VERB
ajfa-744	309	11	that	that	SCONJ
ajfa-744	309	12	23	23	NUM
ajfa-744	309	13	of	of	ADP
ajfa-744	309	14	the	the	DET
ajfa-744	309	15	26	26	NUM
ajfa-744	309	16	funds	fund	NOUN
ajfa-744	309	17	had	have	VERB
ajfa-744	309	18	a	a	DET
ajfa-744	309	19	rating	rating	NOUN
ajfa-744	309	20	of	of	ADP
ajfa-744	309	21	less	less	ADJ
ajfa-744	309	22	than	than	ADP
ajfa-744	309	23	50	50	NUM
ajfa-744	309	24	per	per	ADP
ajfa-744	309	25	cent	cent	NOUN
ajfa-744	309	26	.	.	PUNCT
ajfa-744	310	1	the	the	DET
ajfa-744	310	2	trend	trend	NOUN
ajfa-744	310	3	of	of	ADP
ajfa-744	310	4	low	low	ADJ
ajfa-744	310	5	level	level	NOUN
ajfa-744	310	6	of	of	ADP
ajfa-744	310	7	risk	risk	NOUN
ajfa-744	310	8	disclosure	disclosure	NOUN
ajfa-744	310	9	can	can	AUX
ajfa-744	310	10	be	be	AUX
ajfa-744	310	11	explained	explain	VERB
ajfa-744	310	12	by	by	ADP
ajfa-744	310	13	the	the	DET
ajfa-744	310	14	fact	fact	NOUN
ajfa-744	310	15	that	that	SCONJ
ajfa-744	310	16	all	all	PRON
ajfa-744	310	17	except	except	SCONJ
ajfa-744	310	18	one	one	NUM
ajfa-744	310	19	fund	fund	NOUN
ajfa-744	310	20	did	do	AUX
ajfa-744	310	21	not	not	PART
ajfa-744	310	22	have	have	AUX
ajfa-744	310	23	to	to	PART
ajfa-744	310	24	comply	comply	VERB
ajfa-744	310	25	with	with	ADP
ajfa-744	310	26	aasb	aasb	NOUN
ajfa-744	310	27	7	7	NUM
ajfa-744	310	28	until	until	ADP
ajfa-744	310	29	the	the	DET
ajfa-744	310	30	2008	2008	NUM
ajfa-744	310	31	financial	financial	ADJ
ajfa-744	310	32	year	year	NOUN
ajfa-744	310	33	.	.	PUNCT
ajfa-744	311	1	it	it	PRON
ajfa-744	311	2	is	be	AUX
ajfa-744	311	3	also	also	ADV
ajfa-744	311	4	interesting	interesting	ADJ
ajfa-744	311	5	to	to	PART
ajfa-744	311	6	note	note	VERB
ajfa-744	311	7	that	that	SCONJ
ajfa-744	311	8	no	no	DET
ajfa-744	311	9	superannuation	superannuation	NOUN
ajfa-744	311	10	fund	fund	NOUN
ajfa-744	311	11	provided	provide	VERB
ajfa-744	311	12	sensitivity	sensitivity	NOUN
ajfa-744	311	13	information	information	NOUN
ajfa-744	311	14	on	on	ADP
ajfa-744	311	15	‘	'	PUNCT
ajfa-744	311	16	price	price	NOUN
ajfa-744	311	17	risk	risk	NOUN
ajfa-744	311	18	’	'	PUNCT
ajfa-744	311	19	despite	despite	SCONJ
ajfa-744	311	20	the	the	DET
ajfa-744	311	21	fact	fact	NOUN
ajfa-744	311	22	that	that	SCONJ
ajfa-744	311	23	subtle	subtle	ADJ
ajfa-744	311	24	changes	change	NOUN
ajfa-744	311	25	with	with	ADP
ajfa-744	311	26	this	this	DET
ajfa-744	311	27	risk	risk	NOUN
ajfa-744	311	28	may	may	AUX
ajfa-744	311	29	affect	affect	VERB
ajfa-744	311	30	profit	profit	NOUN
ajfa-744	311	31	and	and	CCONJ
ajfa-744	311	32	net	net	ADJ
ajfa-744	311	33	assets	asset	NOUN
ajfa-744	311	34	of	of	ADP
ajfa-744	311	35	superannuation	superannuation	NOUN
ajfa-744	311	36	funds	fund	NOUN
ajfa-744	311	37	.	.	PUNCT
ajfa-744	312	1	the	the	DET
ajfa-744	312	2	second	second	ADJ
ajfa-744	312	3	interrogation	interrogation	NOUN
ajfa-744	312	4	of	of	ADP
ajfa-744	312	5	disclosure	disclosure	NOUN
ajfa-744	312	6	data	datum	NOUN
ajfa-744	312	7	used	use	VERB
ajfa-744	312	8	‘	'	PUNCT
ajfa-744	312	9	descriptive	descriptive	ADJ
ajfa-744	312	10	statistics	statistic	NOUN
ajfa-744	312	11	’	'	PUNCT
ajfa-744	312	12	revealing	reveal	VERB
ajfa-744	312	13	a	a	DET
ajfa-744	312	14	trend	trend	NOUN
ajfa-744	312	15	of	of	ADP
ajfa-744	312	16	low	low	ADJ
ajfa-744	312	17	levels	level	NOUN
ajfa-744	312	18	of	of	ADP
ajfa-744	312	19	risk	risk	NOUN
ajfa-744	312	20	disclosure	disclosure	NOUN
ajfa-744	312	21	.	.	PUNCT
ajfa-744	313	1	on	on	ADP
ajfa-744	313	2	the	the	DET
ajfa-744	313	3	basis	basis	NOUN
ajfa-744	313	4	of	of	ADP
ajfa-744	313	5	this	this	DET
ajfa-744	313	6	result	result	NOUN
ajfa-744	313	7	,	,	PUNCT
ajfa-744	313	8	we	we	PRON
ajfa-744	313	9	might	might	AUX
ajfa-744	313	10	infer	infer	VERB
ajfa-744	313	11	that	that	SCONJ
ajfa-744	313	12	super	super	ADJ
ajfa-744	313	13	funds	fund	NOUN
ajfa-744	313	14	are	be	AUX
ajfa-744	313	15	likely	likely	ADJ
ajfa-744	313	16	to	to	PART
ajfa-744	313	17	place	place	VERB
ajfa-744	313	18	a	a	DET
ajfa-744	313	19	higher	high	ADJ
ajfa-744	313	20	emphasis	emphasis	NOUN
ajfa-744	313	21	on	on	ADP
ajfa-744	313	22	‘	'	PUNCT
ajfa-744	313	23	objectives	objective	NOUN
ajfa-744	313	24	’	'	PUNCT
ajfa-744	313	25	and	and	CCONJ
ajfa-744	313	26	‘	'	PUNCT
ajfa-744	313	27	policy	policy	NOUN
ajfa-744	313	28	’	'	PUNCT
ajfa-744	313	29	descriptions	description	NOUN
ajfa-744	313	30	rather	rather	ADV
ajfa-744	313	31	than	than	ADP
ajfa-744	313	32	discussion	discussion	NOUN
ajfa-744	313	33	on	on	ADP
ajfa-744	313	34	associated	associated	ADJ
ajfa-744	313	35	risk	risk	NOUN
ajfa-744	313	36	(	(	PUNCT
ajfa-744	313	37	particularly	particularly	ADV
ajfa-744	313	38	market	market	NOUN
ajfa-744	313	39	risk	risk	NOUN
ajfa-744	313	40	)	)	PUNCT
ajfa-744	313	41	.	.	PUNCT
ajfa-744	314	1	the	the	DET
ajfa-744	314	2	final	final	ADJ
ajfa-744	314	3	analysis	analysis	NOUN
ajfa-744	314	4	was	be	AUX
ajfa-744	314	5	by	by	ADP
ajfa-744	314	6	‘	'	PUNCT
ajfa-744	314	7	content	content	ADJ
ajfa-744	314	8	analysis	analysis	NOUN
ajfa-744	314	9	’	'	PUNCT
ajfa-744	314	10	of	of	ADP
ajfa-744	314	11	descriptions	description	NOUN
ajfa-744	314	12	of	of	ADP
ajfa-744	314	13	risk	risk	NOUN
ajfa-744	314	14	mitigation	mitigation	NOUN
ajfa-744	314	15	,	,	PUNCT
ajfa-744	314	16	which	which	PRON
ajfa-744	314	17	showed	show	VERB
ajfa-744	314	18	that	that	SCONJ
ajfa-744	314	19	for	for	ADP
ajfa-744	314	20	85	85	NUM
ajfa-744	314	21	per	per	ADP
ajfa-744	314	22	cent	cent	NOUN
ajfa-744	314	23	of	of	ADP
ajfa-744	314	24	funds	fund	NOUN
ajfa-744	314	25	in	in	ADP
ajfa-744	314	26	the	the	DET
ajfa-744	314	27	sample	sample	NOUN
ajfa-744	314	28	,	,	PUNCT
ajfa-744	314	29	the	the	DET
ajfa-744	314	30	greatest	great	ADJ
ajfa-744	314	31	proportion	proportion	NOUN
ajfa-744	314	32	of	of	ADP
ajfa-744	314	33	sentences	sentence	NOUN
ajfa-744	314	34	in	in	ADP
ajfa-744	314	35	a	a	DET
ajfa-744	314	36	financial	financial	ADJ
ajfa-744	314	37	report	report	NOUN
ajfa-744	314	38	is	be	AUX
ajfa-744	314	39	in	in	ADP
ajfa-744	314	40	‘	'	PUNCT
ajfa-744	314	41	stated	stated	ADJ
ajfa-744	314	42	objectives	objective	NOUN
ajfa-744	314	43	’	'	PUNCT
ajfa-744	314	44	.	.	PUNCT
ajfa-744	315	1	this	this	PRON
ajfa-744	315	2	indicates	indicate	VERB
ajfa-744	315	3	that	that	SCONJ
ajfa-744	315	4	the	the	DET
ajfa-744	315	5	sample	sample	NOUN
ajfa-744	315	6	super	super	ADJ
ajfa-744	315	7	funds	fund	NOUN
ajfa-744	315	8	are	be	AUX
ajfa-744	315	9	disclosing	disclose	VERB
ajfa-744	315	10	objectives	objective	NOUN
ajfa-744	315	11	and	and	CCONJ
ajfa-744	315	12	policies	policy	NOUN
ajfa-744	315	13	with	with	ADP
ajfa-744	315	14	some	some	DET
ajfa-744	315	15	clarity	clarity	NOUN
ajfa-744	315	16	in	in	ADP
ajfa-744	315	17	their	their	PRON
ajfa-744	315	18	financial	financial	ADJ
ajfa-744	315	19	statements	statement	NOUN
ajfa-744	315	20	,	,	PUNCT
ajfa-744	315	21	whilst	whilst	SCONJ
ajfa-744	315	22	the	the	DET
ajfa-744	315	23	trend	trend	NOUN
ajfa-744	315	24	for	for	ADP
ajfa-744	315	25	narratives	narrative	NOUN
ajfa-744	315	26	on	on	ADP
ajfa-744	315	27	market	market	NOUN
ajfa-744	315	28	risk	risk	NOUN
ajfa-744	315	29	(	(	PUNCT
ajfa-744	315	30	currency	currency	NOUN
ajfa-744	315	31	,	,	PUNCT
ajfa-744	315	32	interest	interest	NOUN
ajfa-744	315	33	rate	rate	NOUN
ajfa-744	315	34	and	and	CCONJ
ajfa-744	315	35	other	other	ADJ
ajfa-744	315	36	price	price	NOUN
ajfa-744	315	37	risks	risk	NOUN
ajfa-744	315	38	)	)	PUNCT
ajfa-744	315	39	was	be	AUX
ajfa-744	315	40	minimal	minimal	ADJ
ajfa-744	315	41	or	or	CCONJ
ajfa-744	315	42	low	low	ADJ
ajfa-744	315	43	.	.	PUNCT
ajfa-744	316	1	the	the	DET
ajfa-744	316	2	findings	finding	NOUN
ajfa-744	316	3	,	,	PUNCT
ajfa-744	316	4	however	however	ADV
ajfa-744	316	5	,	,	PUNCT
ajfa-744	316	6	must	must	AUX
ajfa-744	316	7	be	be	AUX
ajfa-744	316	8	interpreted	interpret	VERB
ajfa-744	316	9	with	with	ADP
ajfa-744	316	10	caution	caution	NOUN
ajfa-744	316	11	as	as	SCONJ
ajfa-744	316	12	it	it	PRON
ajfa-744	316	13	is	be	AUX
ajfa-744	316	14	only	only	ADV
ajfa-744	316	15	an	an	DET
ajfa-744	316	16	exploratory	exploratory	ADJ
ajfa-744	316	17	study	study	NOUN
ajfa-744	316	18	to	to	PART
ajfa-744	316	19	test	test	VERB
ajfa-744	316	20	out	out	ADP
ajfa-744	316	21	our	our	PRON
ajfa-744	316	22	triangulation	triangulation	NOUN
ajfa-744	316	23	of	of	ADP
ajfa-744	316	24	methodologies	methodology	NOUN
ajfa-744	316	25	.	.	PUNCT
ajfa-744	317	1	a	a	DET
ajfa-744	317	2	second	second	ADJ
ajfa-744	317	3	limitation	limitation	NOUN
ajfa-744	317	4	was	be	AUX
ajfa-744	317	5	that	that	SCONJ
ajfa-744	317	6	the	the	DET
ajfa-744	317	7	data	datum	NOUN
ajfa-744	317	8	was	be	AUX
ajfa-744	317	9	collected	collect	VERB
ajfa-744	317	10	using	use	VERB
ajfa-744	317	11	email	email	NOUN
ajfa-744	317	12	requests	request	NOUN
ajfa-744	317	13	for	for	ADP
ajfa-744	317	14	published	publish	VERB
ajfa-744	317	15	financial	financial	ADJ
ajfa-744	317	16	data	datum	NOUN
ajfa-744	317	17	.	.	PUNCT
ajfa-744	318	1	consistent	consistent	ADJ
ajfa-744	318	2	with	with	ADP
ajfa-744	318	3	other	other	ADJ
ajfa-744	318	4	studies	study	NOUN
ajfa-744	318	5	employing	employ	VERB
ajfa-744	318	6	this	this	DET
ajfa-744	318	7	method	method	NOUN
ajfa-744	318	8	,	,	PUNCT
ajfa-744	318	9	it	it	PRON
ajfa-744	318	10	is	be	AUX
ajfa-744	318	11	difficult	difficult	ADJ
ajfa-744	318	12	to	to	PART
ajfa-744	318	13	capture	capture	VERB
ajfa-744	318	14	a	a	DET
ajfa-744	318	15	comprehensive	comprehensive	ADJ
ajfa-744	318	16	,	,	PUNCT
ajfa-744	318	17	holistic	holistic	ADJ
ajfa-744	318	18	and	and	CCONJ
ajfa-744	318	19	contextual	contextual	ADJ
ajfa-744	318	20	portrayal	portrayal	NOUN
ajfa-744	318	21	of	of	ADP
ajfa-744	318	22	the	the	DET
ajfa-744	318	23	empirical	empirical	ADJ
ajfa-744	318	24	phenomena	phenomenon	NOUN
ajfa-744	318	25	studied	study	VERB
ajfa-744	318	26	without	without	ADP
ajfa-744	318	27	case	case	NOUN
ajfa-744	318	28	study	study	NOUN
ajfa-744	318	29	or	or	CCONJ
ajfa-744	318	30	interview	interview	NOUN
ajfa-744	318	31	.	.	PUNCT
ajfa-744	319	1	these	these	DET
ajfa-744	319	2	approaches	approach	NOUN
ajfa-744	319	3	are	be	AUX
ajfa-744	319	4	important	important	ADJ
ajfa-744	319	5	for	for	ADP
ajfa-744	319	6	a	a	DET
ajfa-744	319	7	topic	topic	NOUN
ajfa-744	319	8	of	of	ADP
ajfa-744	319	9	this	this	DET
ajfa-744	319	10	nature	nature	NOUN
ajfa-744	319	11	.	.	PUNCT
ajfa-744	320	1	case	case	NOUN
ajfa-744	320	2	studies	study	NOUN
ajfa-744	320	3	or	or	CCONJ
ajfa-744	320	4	interview	interview	NOUN
ajfa-744	320	5	methods	method	NOUN
ajfa-744	320	6	have	have	VERB
ajfa-744	320	7	greater	great	ADJ
ajfa-744	320	8	potential	potential	NOUN
ajfa-744	320	9	to	to	PART
ajfa-744	320	10	reveal	reveal	VERB
ajfa-744	320	11	more	more	ADJ
ajfa-744	320	12	pragmatic	pragmatic	ADJ
ajfa-744	320	13	information	information	NOUN
ajfa-744	320	14	(	(	PUNCT
ajfa-744	320	15	yin	yin	PROPN
ajfa-744	320	16	,	,	PUNCT
ajfa-744	320	17	2003	2003	NUM
ajfa-744	320	18	)	)	PUNCT
ajfa-744	320	19	.	.	PUNCT
ajfa-744	321	1	hence	hence	ADV
ajfa-744	321	2	,	,	PUNCT
ajfa-744	321	3	as	as	SCONJ
ajfa-744	321	4	mentioned	mention	VERB
ajfa-744	321	5	in	in	ADP
ajfa-744	321	6	the	the	DET
ajfa-744	321	7	paper	paper	NOUN
ajfa-744	321	8	,	,	PUNCT
ajfa-744	321	9	a	a	DET
ajfa-744	321	10	questionnaire	questionnaire	NOUN
ajfa-744	321	11	survey	survey	NOUN
ajfa-744	321	12	followed	follow	VERB
ajfa-744	321	13	by	by	ADP
ajfa-744	321	14	ten	ten	NUM
ajfa-744	321	15	interviews	interview	NOUN
ajfa-744	321	16	will	will	AUX
ajfa-744	321	17	be	be	AUX
ajfa-744	321	18	conducted	conduct	VERB
ajfa-744	321	19	in	in	ADP
ajfa-744	321	20	future	future	ADJ
ajfa-744	321	21	research	research	NOUN
ajfa-744	321	22	with	with	ADP
ajfa-744	321	23	selected	select	VERB
ajfa-744	321	24	industry	industry	NOUN
ajfa-744	321	25	superannuation	superannuation	NOUN
ajfa-744	321	26	fund	fund	NOUN
ajfa-744	321	27	managers	manager	NOUN
ajfa-744	321	28	.	.	PUNCT
ajfa-744	322	1	the	the	DET
ajfa-744	322	2	objective	objective	NOUN
ajfa-744	322	3	will	will	AUX
ajfa-744	322	4	be	be	AUX
ajfa-744	322	5	to	to	PART
ajfa-744	322	6	study	study	VERB
ajfa-744	322	7	industry	industry	NOUN
ajfa-744	322	8	superfund	superfund	PROPN
ajfa-744	322	9	manager	manager	NOUN
ajfa-744	322	10	’s	’s	PART
ajfa-744	322	11	opinions	opinion	NOUN
ajfa-744	322	12	and	and	CCONJ
ajfa-744	322	13	suggestions	suggestion	NOUN
ajfa-744	322	14	for	for	ADP
ajfa-744	322	15	the	the	DET
ajfa-744	322	16	improvement	improvement	NOUN
ajfa-744	322	17	of	of	ADP
ajfa-744	322	18	reporting	report	VERB
ajfa-744	322	19	entity	entity	NOUN
ajfa-744	322	20	disclosure	disclosure	NOUN
ajfa-744	322	21	on	on	ADP
ajfa-744	322	22	aasb	aasb	NOUN
ajfa-744	322	23	7	7	NUM
ajfa-744	322	24	.	.	PUNCT
ajfa-744	322	25	asian	asian	ADJ
ajfa-744	322	26	journal	journal	PROPN
ajfa-744	322	27	of	of	ADP
ajfa-744	322	28	finance	finance	PROPN
ajfa-744	322	29	&	&	CCONJ
ajfa-744	322	30	accounting	accounting	PROPN
ajfa-744	322	31	issn	issn	PROPN
ajfa-744	322	32	1946	1946	NUM
ajfa-744	322	33	-	-	PUNCT
ajfa-744	322	34	052x	052x	NOUN
ajfa-744	322	35	2012	2012	NUM
ajfa-744	322	36	,	,	PUNCT
ajfa-744	322	37	vol	vol	NOUN
ajfa-744	322	38	.	.	PROPN
ajfa-744	322	39	4	4	NUM
ajfa-744	322	40	,	,	PUNCT
ajfa-744	322	41	no	no	INTJ
ajfa-744	322	42	.	.	NOUN
ajfa-744	322	43	1	1	NUM
ajfa-744	322	44	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	322	45	116	116	NUM
ajfa-744	322	46	the	the	DET
ajfa-744	322	47	third	third	ADJ
ajfa-744	322	48	limitation	limitation	NOUN
ajfa-744	322	49	of	of	ADP
ajfa-744	322	50	the	the	DET
ajfa-744	322	51	study	study	NOUN
ajfa-744	322	52	is	be	AUX
ajfa-744	322	53	its	its	PRON
ajfa-744	322	54	focus	focus	NOUN
ajfa-744	322	55	only	only	ADV
ajfa-744	322	56	on	on	ADP
ajfa-744	322	57	industry	industry	NOUN
ajfa-744	322	58	super	super	ADJ
ajfa-744	322	59	funds	fund	NOUN
ajfa-744	322	60	.	.	PUNCT
ajfa-744	323	1	the	the	DET
ajfa-744	323	2	disclosure	disclosure	NOUN
ajfa-744	323	3	of	of	ADP
ajfa-744	323	4	risk	risk	NOUN
ajfa-744	323	5	is	be	AUX
ajfa-744	323	6	a	a	DET
ajfa-744	323	7	requirement	requirement	NOUN
ajfa-744	323	8	of	of	ADP
ajfa-744	323	9	many	many	ADJ
ajfa-744	323	10	other	other	ADJ
ajfa-744	323	11	industry	industry	NOUN
ajfa-744	323	12	sectors	sector	NOUN
ajfa-744	323	13	,	,	PUNCT
ajfa-744	323	14	but	but	CCONJ
ajfa-744	323	15	any	any	DET
ajfa-744	323	16	extrapolation	extrapolation	NOUN
ajfa-744	323	17	the	the	DET
ajfa-744	323	18	results	result	NOUN
ajfa-744	323	19	reported	report	VERB
ajfa-744	323	20	in	in	ADP
ajfa-744	323	21	this	this	DET
ajfa-744	323	22	paper	paper	NOUN
ajfa-744	323	23	to	to	ADP
ajfa-744	323	24	other	other	ADJ
ajfa-744	323	25	sectors	sector	NOUN
ajfa-744	323	26	should	should	AUX
ajfa-744	323	27	be	be	AUX
ajfa-744	323	28	done	do	VERB
ajfa-744	323	29	with	with	ADP
ajfa-744	323	30	caution	caution	NOUN
ajfa-744	323	31	.	.	PUNCT
ajfa-744	324	1	lastly	lastly	ADV
ajfa-744	324	2	,	,	PUNCT
ajfa-744	324	3	it	it	PRON
ajfa-744	324	4	should	should	AUX
ajfa-744	324	5	be	be	AUX
ajfa-744	324	6	acknowledged	acknowledge	VERB
ajfa-744	324	7	that	that	SCONJ
ajfa-744	324	8	the	the	DET
ajfa-744	324	9	choice	choice	NOUN
ajfa-744	324	10	of	of	ADP
ajfa-744	324	11	a	a	DET
ajfa-744	324	12	risk	risk	NOUN
ajfa-744	324	13	disclosure	disclosure	NOUN
ajfa-744	324	14	is	be	AUX
ajfa-744	324	15	likely	likely	ADJ
ajfa-744	324	16	to	to	PART
ajfa-744	324	17	be	be	AUX
ajfa-744	324	18	influenced	influence	VERB
ajfa-744	324	19	by	by	ADP
ajfa-744	324	20	a	a	DET
ajfa-744	324	21	considerable	considerable	ADJ
ajfa-744	324	22	number	number	NOUN
ajfa-744	324	23	of	of	ADP
ajfa-744	324	24	factors	factor	NOUN
ajfa-744	324	25	.	.	PUNCT
ajfa-744	325	1	these	these	PRON
ajfa-744	325	2	include	include	VERB
ajfa-744	325	3	inter	inter	PROPN
ajfa-744	325	4	alia	alia	PROPN
ajfa-744	325	5	fund	fund	NOUN
ajfa-744	325	6	size	size	NOUN
ajfa-744	325	7	,	,	PUNCT
ajfa-744	325	8	technology	technology	NOUN
ajfa-744	325	9	and	and	CCONJ
ajfa-744	325	10	complexity	complexity	NOUN
ajfa-744	325	11	etc	etc	X
ajfa-744	325	12	.	.	X
ajfa-744	325	13	as	as	SCONJ
ajfa-744	325	14	mentioned	mention	VERB
ajfa-744	325	15	below	below	ADV
ajfa-744	325	16	,	,	PUNCT
ajfa-744	325	17	further	further	ADJ
ajfa-744	325	18	research	research	NOUN
ajfa-744	325	19	is	be	AUX
ajfa-744	325	20	needed	need	VERB
ajfa-744	325	21	to	to	PART
ajfa-744	325	22	shed	shed	VERB
ajfa-744	325	23	useful	useful	ADJ
ajfa-744	325	24	light	light	NOUN
ajfa-744	325	25	on	on	ADP
ajfa-744	325	26	these	these	DET
ajfa-744	325	27	issues	issue	NOUN
ajfa-744	325	28	.	.	PUNCT
ajfa-744	326	1	this	this	DET
ajfa-744	326	2	exploratory	exploratory	ADJ
ajfa-744	326	3	study	study	NOUN
ajfa-744	326	4	has	have	AUX
ajfa-744	326	5	succeeded	succeed	VERB
ajfa-744	326	6	to	to	ADP
ajfa-744	326	7	some	some	DET
ajfa-744	326	8	extent	extent	NOUN
ajfa-744	326	9	determining	determine	VERB
ajfa-744	326	10	the	the	DET
ajfa-744	326	11	appropriate	appropriate	ADJ
ajfa-744	326	12	methodology	methodology	NOUN
ajfa-744	326	13	for	for	ADP
ajfa-744	326	14	measuring	measure	VERB
ajfa-744	326	15	risk	risk	NOUN
ajfa-744	326	16	disclosure	disclosure	NOUN
ajfa-744	326	17	by	by	ADP
ajfa-744	326	18	industry	industry	NOUN
ajfa-744	326	19	super	super	ADJ
ajfa-744	326	20	funds	fund	NOUN
ajfa-744	326	21	during	during	ADP
ajfa-744	326	22	2007	2007	NUM
ajfa-744	326	23	.	.	PUNCT
ajfa-744	327	1	it	it	PRON
ajfa-744	327	2	is	be	AUX
ajfa-744	327	3	envisaged	envisage	VERB
ajfa-744	327	4	that	that	SCONJ
ajfa-744	327	5	data	datum	NOUN
ajfa-744	327	6	from	from	ADP
ajfa-744	327	7	our	our	PRON
ajfa-744	327	8	current	current	ADJ
ajfa-744	327	9	and	and	CCONJ
ajfa-744	327	10	future	future	ADJ
ajfa-744	327	11	research	research	NOUN
ajfa-744	327	12	will	will	AUX
ajfa-744	327	13	provide	provide	VERB
ajfa-744	327	14	a	a	DET
ajfa-744	327	15	more	more	ADV
ajfa-744	327	16	informed	informed	ADJ
ajfa-744	327	17	basis	basis	NOUN
ajfa-744	327	18	for	for	ADP
ajfa-744	327	19	the	the	DET
ajfa-744	327	20	future	future	ADJ
ajfa-744	327	21	refining	refining	NOUN
ajfa-744	327	22	of	of	ADP
ajfa-744	327	23	risk	risk	NOUN
ajfa-744	327	24	disclosure	disclosure	NOUN
ajfa-744	327	25	by	by	ADP
ajfa-744	327	26	superannuation	superannuation	NOUN
ajfa-744	327	27	funds	fund	NOUN
ajfa-744	327	28	(	(	PUNCT
ajfa-744	327	29	and	and	CCONJ
ajfa-744	327	30	other	other	ADJ
ajfa-744	327	31	entities	entity	NOUN
ajfa-744	327	32	)	)	PUNCT
ajfa-744	327	33	in	in	ADP
ajfa-744	327	34	australia	australia	PROPN
ajfa-744	327	35	and	and	CCONJ
ajfa-744	327	36	thus	thus	ADV
ajfa-744	327	37	be	be	AUX
ajfa-744	327	38	invaluable	invaluable	ADJ
ajfa-744	327	39	for	for	ADP
ajfa-744	327	40	all	all	DET
ajfa-744	327	41	stakeholders	stakeholder	NOUN
ajfa-744	327	42	including	include	VERB
ajfa-744	327	43	government	government	NOUN
ajfa-744	327	44	policy	policy	NOUN
ajfa-744	327	45	makers	maker	NOUN
ajfa-744	327	46	,	,	PUNCT
ajfa-744	327	47	accounting	accounting	NOUN
ajfa-744	327	48	standard	standard	ADJ
ajfa-744	327	49	researchers	researcher	NOUN
ajfa-744	327	50	,	,	PUNCT
ajfa-744	327	51	industry	industry	NOUN
ajfa-744	327	52	regulators	regulator	NOUN
ajfa-744	327	53	and	and	CCONJ
ajfa-744	327	54	the	the	DET
ajfa-744	327	55	wider	wide	ADJ
ajfa-744	327	56	community	community	NOUN
ajfa-744	327	57	.	.	PUNCT
ajfa-744	328	1	references	reference	NOUN
ajfa-744	328	2	accounting	accounting	NOUN
ajfa-744	328	3	standards	standards	PROPN
ajfa-744	328	4	board	board	NOUN
ajfa-744	328	5	.	.	PUNCT
ajfa-744	329	1	(	(	PUNCT
ajfa-744	329	2	2009	2009	NUM
ajfa-744	329	3	)	)	PUNCT
ajfa-744	329	4	.	.	PUNCT
ajfa-744	330	1	review	review	NOUN
ajfa-744	330	2	of	of	ADP
ajfa-744	330	3	narrative	narrative	NOUN
ajfa-744	330	4	reporting	reporting	NOUN
ajfa-744	330	5	by	by	ADP
ajfa-744	330	6	uk	uk	PROPN
ajfa-744	330	7	listed	list	VERB
ajfa-744	330	8	companies	company	NOUN
ajfa-744	330	9	in	in	ADP
ajfa-744	330	10	2008/2009	2008/2009	NUM
ajfa-744	330	11	,	,	PUNCT
ajfa-744	330	12	29	29	NUM
ajfa-744	330	13	october	october	PROPN
ajfa-744	330	14	.	.	PUNCT
ajfa-744	331	1	source	source	NOUN
ajfa-744	331	2	:	:	PUNCT
ajfa-744	331	3	http://www.frc.org.uk/asb/press/pub2148.html	http://www.frc.org.uk/asb/press/pub2148.html	X
ajfa-744	331	4	.	.	PUNCT
ajfa-744	332	1	accessed	access	VERB
ajfa-744	332	2	1/02/10	1/02/10	NUM
ajfa-744	332	3	ang	ang	PROPN
ajfa-744	332	4	,	,	PUNCT
ajfa-744	332	5	nicole	nicole	PROPN
ajfa-744	332	6	,	,	PUNCT
ajfa-744	332	7	gallery	gallery	PROPN
ajfa-744	332	8	,	,	PUNCT
ajfa-744	332	9	g.	g.	PROPN
ajfa-744	332	10	,	,	PUNCT
ajfa-744	332	11	&	&	CCONJ
ajfa-744	332	12	sidhu	sidhu	PROPN
ajfa-744	332	13	,	,	PUNCT
ajfa-744	332	14	b.k	b.k	PROPN
ajfa-744	332	15	.	.	PUNCT
ajfa-744	332	16	(	(	PUNCT
ajfa-744	332	17	1999	1999	NUM
ajfa-744	332	18	)	)	PUNCT
ajfa-744	332	19	.	.	PUNCT
ajfa-744	333	1	the	the	DET
ajfa-744	333	2	value	value	NOUN
ajfa-744	333	3	relevance	relevance	NOUN
ajfa-744	333	4	of	of	ADP
ajfa-744	333	5	superannuation	superannuation	NOUN
ajfa-744	333	6	disclosures	disclosure	NOUN
ajfa-744	333	7	by	by	ADP
ajfa-744	333	8	australian	australian	ADJ
ajfa-744	333	9	listed	list	VERB
ajfa-744	333	10	firms	firm	NOUN
ajfa-744	333	11	sponsoring	sponsor	VERB
ajfa-744	333	12	defined	define	VERB
ajfa-744	333	13	benefit	benefit	NOUN
ajfa-744	333	14	plans	plan	NOUN
ajfa-744	333	15	.	.	PUNCT
ajfa-744	334	1	accounting	accounting	NOUN
ajfa-744	334	2	and	and	CCONJ
ajfa-744	334	3	finance	finance	NOUN
ajfa-744	334	4	,	,	PUNCT
ajfa-744	334	5	39	39	NUM
ajfa-744	334	6	pp	pp	NOUN
ajfa-744	334	7	.	.	PUNCT
ajfa-744	335	1	205	205	NUM
ajfa-744	335	2	-	-	SYM
ajfa-744	335	3	228	228	NUM
ajfa-744	335	4	.	.	PUNCT
ajfa-744	336	1	http://dx.doi.org/10.1111/1467-629x.00024	http://dx.doi.org/10.1111/1467-629x.00024	VERB
ajfa-744	336	2	australian	australian	ADJ
ajfa-744	336	3	prudential	prudential	ADJ
ajfa-744	336	4	regulation	regulation	NOUN
ajfa-744	336	5	authority	authority	NOUN
ajfa-744	336	6	.	.	PUNCT
ajfa-744	337	1	(	(	PUNCT
ajfa-744	337	2	2007	2007	NUM
ajfa-744	337	3	)	)	PUNCT
ajfa-744	337	4	.	.	PUNCT
ajfa-744	338	1	statistics	statistic	NOUN
ajfa-744	338	2	:	:	PUNCT
ajfa-744	338	3	annual	annual	ADJ
ajfa-744	338	4	superannuation	superannuation	NOUN
ajfa-744	338	5	bulletin	bulletin	NOUN
ajfa-744	338	6	june	june	PROPN
ajfa-744	338	7	2007	2007	NUM
ajfa-744	338	8	,	,	PUNCT
ajfa-744	338	9	issued	issue	VERB
ajfa-744	338	10	26	26	NUM
ajfa-744	338	11	march	march	NOUN
ajfa-744	338	12	2008	2008	NUM
ajfa-744	338	13	.	.	PUNCT
ajfa-744	339	1	australian	australian	ADJ
ajfa-744	339	2	prudential	prudential	ADJ
ajfa-744	339	3	regulation	regulation	NOUN
ajfa-744	339	4	authority	authority	NOUN
ajfa-744	339	5	.	.	PUNCT
ajfa-744	340	1	(	(	PUNCT
ajfa-744	340	2	2008	2008	NUM
ajfa-744	340	3	)	)	PUNCT
ajfa-744	340	4	.	.	PUNCT
ajfa-744	341	1	statistics	statistic	NOUN
ajfa-744	341	2	:	:	PUNCT
ajfa-744	341	3	superannuation	superannuation	NOUN
ajfa-744	341	4	-	-	PUNCT
ajfa-744	341	5	fund	fund	NOUN
ajfa-744	341	6	-	-	PUNCT
ajfa-744	341	7	level	level	NOUN
ajfa-744	341	8	-	-	PUNCT
ajfa-744	341	9	profiles	profile	NOUN
ajfa-744	341	10	-	-	PUNCT
ajfa-744	341	11	and	and	CCONJ
ajfa-744	341	12	-	-	PUNCT
ajfa-744	341	13	performance	performance	NOUN
ajfa-744	341	14	,	,	PUNCT
ajfa-744	341	15	december	december	PROPN
ajfa-744	341	16	2008	2008	NUM
ajfa-744	341	17	.	.	PUNCT
ajfa-744	342	1	berelson	berelson	PROPN
ajfa-744	342	2	,	,	PUNCT
ajfa-744	342	3	b.	b.	PROPN
ajfa-744	342	4	(	(	PUNCT
ajfa-744	342	5	1952	1952	NUM
ajfa-744	342	6	)	)	PUNCT
ajfa-744	342	7	.	.	PUNCT
ajfa-744	343	1	content	content	NOUN
ajfa-744	343	2	analysis	analysis	NOUN
ajfa-744	343	3	in	in	ADP
ajfa-744	343	4	communication	communication	NOUN
ajfa-744	343	5	research	research	NOUN
ajfa-744	343	6	,	,	PUNCT
ajfa-744	343	7	glencoe	glencoe	PROPN
ajfa-744	343	8	,	,	PUNCT
ajfa-744	343	9	ill	ill	ADJ
ajfa-744	343	10	:	:	PUNCT
ajfa-744	343	11	free	free	ADJ
ajfa-744	343	12	press	press	NOUN
ajfa-744	343	13	.	.	PUNCT
ajfa-744	344	1	collet	collet	NOUN
ajfa-744	344	2	,	,	PUNCT
ajfa-744	344	3	p.	p.	PROPN
ajfa-744	344	4	,	,	PUNCT
ajfa-744	344	5	godfrey	godfrey	PROPN
ajfa-744	344	6	,	,	PUNCT
ajfa-744	344	7	j.	j.	PROPN
ajfa-744	344	8	,	,	PUNCT
ajfa-744	344	9	&	&	CCONJ
ajfa-744	344	10	hrasky	hrasky	PROPN
ajfa-744	344	11	,	,	PUNCT
ajfa-744	344	12	s.	s.	PROPN
ajfa-744	344	13	(	(	PUNCT
ajfa-744	344	14	1998	1998	NUM
ajfa-744	344	15	)	)	PUNCT
ajfa-744	344	16	.	.	PUNCT
ajfa-744	345	1	standard	standard	NOUN
ajfa-744	345	2	-	-	PUNCT
ajfa-744	345	3	setting	setting	NOUN
ajfa-744	345	4	in	in	ADP
ajfa-744	345	5	australia	australia	PROPN
ajfa-744	345	6	:	:	PUNCT
ajfa-744	345	7	implications	implication	NOUN
ajfa-744	345	8	of	of	ADP
ajfa-744	345	9	recent	recent	ADJ
ajfa-744	345	10	radical	radical	ADJ
ajfa-744	345	11	reform	reform	NOUN
ajfa-744	345	12	proposals	proposal	NOUN
ajfa-744	345	13	.	.	PUNCT
ajfa-744	346	1	australian	australian	ADJ
ajfa-744	346	2	accounting	accounting	NOUN
ajfa-744	346	3	review	review	PROPN
ajfa-744	346	4	,	,	PUNCT
ajfa-744	346	5	vol.8	vol.8	PROPN
ajfa-744	346	6	,	,	PUNCT
ajfa-744	346	7	no.2	no.2	PROPN
ajfa-744	346	8	,	,	PUNCT
ajfa-744	346	9	nov	nov	PROPN
ajfa-744	346	10	,	,	PUNCT
ajfa-744	346	11	pp	pp	ADP
ajfa-744	346	12	917	917	NUM
ajfa-744	346	13	.	.	PUNCT
ajfa-744	347	1	http://dx.doi.org/10.1111/j.1835-2561.1998.tb00084.x	http://dx.doi.org/10.1111/j.1835-2561.1998.tb00084.x	PROPN
ajfa-744	347	2	clare	clare	PROPN
ajfa-744	347	3	,	,	PUNCT
ajfa-744	347	4	r.	r.	PROPN
ajfa-744	347	5	(	(	PUNCT
ajfa-744	347	6	2007	2007	NUM
ajfa-744	347	7	)	)	PUNCT
ajfa-744	347	8	.	.	PUNCT
ajfa-744	348	1	what	what	PRON
ajfa-744	348	2	are	be	AUX
ajfa-744	348	3	the	the	DET
ajfa-744	348	4	real	real	ADJ
ajfa-744	348	5	risks	risk	NOUN
ajfa-744	348	6	in	in	ADP
ajfa-744	348	7	superannuation	superannuation	NOUN
ajfa-744	348	8	funds	fund	NOUN
ajfa-744	348	9	an	an	PRON
ajfa-744	348	10	how	how	SCONJ
ajfa-744	348	11	well	well	ADV
ajfa-744	348	12	are	be	AUX
ajfa-744	348	13	these	these	PRON
ajfa-744	348	14	addressed	address	VERB
ajfa-744	348	15	by	by	ADP
ajfa-744	348	16	regulatory	regulatory	ADJ
ajfa-744	348	17	requirements	requirement	NOUN
ajfa-744	348	18	?	?	PUNCT
ajfa-744	349	1	conference	conference	NOUN
ajfa-744	349	2	paper	paper	NOUN
ajfa-744	349	3	,	,	PUNCT
ajfa-744	349	4	unsw	unsw	PROPN
ajfa-744	349	5	16th	16th	ADJ
ajfa-744	349	6	annual	annual	ADJ
ajfa-744	349	7	colloquium	colloquium	NOUN
ajfa-744	349	8	of	of	ADP
ajfa-744	349	9	superannuation	superannuation	NOUN
ajfa-744	349	10	researchers	researcher	NOUN
ajfa-744	349	11	july	july	PROPN
ajfa-744	349	12	2007	2007	NUM
ajfa-744	349	13	.	.	PUNCT
ajfa-744	350	1	gallery	gallery	NOUN
ajfa-744	350	2	,	,	PUNCT
ajfa-744	350	3	g.	g.	PROPN
ajfa-744	350	4	,	,	PUNCT
ajfa-744	350	5	&	&	CCONJ
ajfa-744	350	6	gallery	gallery	PROPN
ajfa-744	350	7	,	,	PUNCT
ajfa-744	350	8	n.	n.	PROPN
ajfa-744	350	9	(	(	PUNCT
ajfa-744	350	10	2003	2003	NUM
ajfa-744	350	11	)	)	PUNCT
ajfa-744	350	12	.	.	PUNCT
ajfa-744	351	1	inadequacies	inadequacy	NOUN
ajfa-744	351	2	and	and	CCONJ
ajfa-744	351	3	inconsistencies	inconsistency	NOUN
ajfa-744	351	4	in	in	ADP
ajfa-744	351	5	superannuation	superannuation	NOUN
ajfa-744	351	6	fund	fund	NOUN
ajfa-744	351	7	level	level	NOUN
ajfa-744	351	8	financial	financial	ADJ
ajfa-744	351	9	disclosure	disclosure	NOUN
ajfa-744	351	10	:	:	PUNCT
ajfa-744	351	11	the	the	DET
ajfa-744	351	12	need	need	NOUN
ajfa-744	351	13	for	for	ADP
ajfa-744	351	14	a	a	DET
ajfa-744	351	15	principles	principle	NOUN
ajfa-744	351	16	-	-	PUNCT
ajfa-744	351	17	based	base	VERB
ajfa-744	351	18	approach	approach	NOUN
ajfa-744	351	19	.	.	PUNCT
ajfa-744	352	1	the	the	DET
ajfa-744	352	2	australian	australian	ADJ
ajfa-744	352	3	economic	economic	ADJ
ajfa-744	352	4	review	review	NOUN
ajfa-744	352	5	,	,	PUNCT
ajfa-744	352	6	36(1	36(1	NUM
ajfa-744	352	7	)	)	PUNCT
ajfa-744	352	8	:	:	PUNCT
ajfa-744	352	9	89	89	NUM
ajfa-744	352	10	-	-	SYM
ajfa-744	352	11	97	97	NUM
ajfa-744	352	12	.	.	PUNCT
ajfa-744	353	1	http://dx.doi.org/10.1111/1467-8462.00269	http://dx.doi.org/10.1111/1467-8462.00269	PROPN
ajfa-744	353	2	gallery	gallery	NOUN
ajfa-744	353	3	,	,	PUNCT
ajfa-744	353	4	g.	g.	PROPN
ajfa-744	353	5	,	,	PUNCT
ajfa-744	353	6	&	&	CCONJ
ajfa-744	353	7	gallery	gallery	PROPN
ajfa-744	353	8	,	,	PUNCT
ajfa-744	353	9	n.	n.	PROPN
ajfa-744	353	10	(	(	PUNCT
ajfa-744	353	11	2004	2004	NUM
ajfa-744	353	12	)	)	PUNCT
ajfa-744	353	13	.	.	PUNCT
ajfa-744	354	1	applying	apply	VERB
ajfa-744	354	2	conceptual	conceptual	ADJ
ajfa-744	354	3	framework	framework	NOUN
ajfa-744	354	4	principles	principle	NOUN
ajfa-744	354	5	to	to	ADP
ajfa-744	354	6	superannuation	superannuation	NOUN
ajfa-744	354	7	fund	fund	NOUN
ajfa-744	354	8	accounting	accounting	NOUN
ajfa-744	354	9	.	.	PUNCT
ajfa-744	355	1	abacus	abacus	PROPN
ajfa-744	355	2	,	,	PUNCT
ajfa-744	355	3	vol.40	vol.40	PROPN
ajfa-744	355	4	,	,	PUNCT
ajfa-744	355	5	no.1.pp.117	no.1.pp.117	NOUN
ajfa-744	355	6	-	-	PUNCT
ajfa-744	355	7	131	131	NUM
ajfa-744	355	8	.	.	PUNCT
ajfa-744	356	1	http://dx.doi.org/10.1111/j.1467-6281.2004.00146.x	http://dx.doi.org/10.1111/j.1467-6281.2004.00146.x	ADJ
ajfa-744	356	2	asian	asian	ADJ
ajfa-744	356	3	journal	journal	NOUN
ajfa-744	356	4	of	of	ADP
ajfa-744	356	5	finance	finance	PROPN
ajfa-744	356	6	&	&	CCONJ
ajfa-744	356	7	accounting	accounting	PROPN
ajfa-744	356	8	issn	issn	PROPN
ajfa-744	356	9	1946	1946	NUM
ajfa-744	356	10	-	-	PUNCT
ajfa-744	356	11	052x	052x	NOUN
ajfa-744	356	12	2012	2012	NUM
ajfa-744	356	13	,	,	PUNCT
ajfa-744	356	14	vol	vol	NOUN
ajfa-744	356	15	.	.	PROPN
ajfa-744	356	16	4	4	NUM
ajfa-744	356	17	,	,	PUNCT
ajfa-744	356	18	no	no	INTJ
ajfa-744	356	19	.	.	NOUN
ajfa-744	356	20	1	1	NUM
ajfa-744	356	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-744	356	22	117	117	NUM
ajfa-744	356	23	gerry	gerry	PROPN
ajfa-744	356	24	gallery	gallery	PROPN
ajfa-744	356	25	,	,	PUNCT
ajfa-744	356	26	&	&	CCONJ
ajfa-744	356	27	natalie	natalie	PROPN
ajfa-744	356	28	gallery	gallery	PROPN
ajfa-744	356	29	.	.	PUNCT
ajfa-744	357	1	(	(	PUNCT
ajfa-744	357	2	2006	2006	NUM
ajfa-744	357	3	)	)	PUNCT
ajfa-744	357	4	.	.	PUNCT
ajfa-744	358	1	accounting	accounting	NOUN
ajfa-744	358	2	impediments	impediment	NOUN
ajfa-744	358	3	to	to	ADP
ajfa-744	358	4	better	well	ADJ
ajfa-744	358	5	superannuation	superannuation	NOUN
ajfa-744	358	6	fund	fund	NOUN
ajfa-744	358	7	governance	governance	NOUN
ajfa-744	358	8	.	.	PUNCT
ajfa-744	359	1	accounting	account	VERB
ajfa-744	359	2	accountability	accountability	NOUN
ajfa-744	359	3	&	&	CCONJ
ajfa-744	359	4	performance	performance	NOUN
ajfa-744	359	5	,	,	PUNCT
ajfa-744	359	6	vol.2	vol.2	PROPN
ajfa-744	359	7	,	,	PUNCT
ajfa-744	359	8	no.2	no.2	PROPN
ajfa-744	359	9	.	.	PROPN
ajfa-744	359	10	gallery	gallery	PROPN
ajfa-744	359	11	,	,	PUNCT
ajfa-744	359	12	g.	g.	PROPN
ajfa-744	359	13	,	,	PUNCT
ajfa-744	359	14	&	&	CCONJ
ajfa-744	359	15	gallery	gallery	PROPN
ajfa-744	359	16	,	,	PUNCT
ajfa-744	359	17	n.	n.	PROPN
ajfa-744	359	18	(	(	PUNCT
ajfa-744	359	19	2008	2008	NUM
ajfa-744	359	20	)	)	PUNCT
ajfa-744	359	21	.	.	PUNCT
ajfa-744	360	1	superannuation	superannuation	NOUN
ajfa-744	360	2	financial	financial	ADJ
ajfa-744	360	3	reporting	reporting	NOUN
ajfa-744	360	4	.	.	PUNCT
ajfa-744	361	1	national	national	ADJ
ajfa-744	361	2	accountant	accountant	NOUN
ajfa-744	361	3	,	,	PUNCT
ajfa-744	361	4	24	24	NUM
ajfa-744	361	5	(	(	PUNCT
ajfa-744	361	6	1):70	1):70	NUM
ajfa-744	361	7	-	-	SYM
ajfa-744	361	8	71	71	NUM
ajfa-744	361	9	,	,	PUNCT
ajfa-744	361	10	national	national	PROPN
ajfa-744	361	11	institute	institute	PROPN
ajfa-744	361	12	of	of	ADP
ajfa-744	361	13	accountants	accountants	PROPN
ajfa-744	361	14	.	.	PUNCT
ajfa-744	362	1	hackston	hackston	PROPN
ajfa-744	362	2	,	,	PUNCT
ajfa-744	362	3	d.	d.	PROPN
ajfa-744	362	4	,	,	PUNCT
ajfa-744	362	5	&	&	CCONJ
ajfa-744	362	6	milne	milne	PROPN
ajfa-744	362	7	,	,	PUNCT
ajfa-744	362	8	m.	m.	NOUN
ajfa-744	362	9	j.	j.	PROPN
ajfa-744	362	10	(	(	PUNCT
ajfa-744	362	11	1996	1996	NUM
ajfa-744	362	12	)	)	PUNCT
ajfa-744	362	13	.	.	PUNCT
ajfa-744	363	1	some	some	DET
ajfa-744	363	2	determinants	determinant	NOUN
ajfa-744	363	3	of	of	ADP
ajfa-744	363	4	social	social	ADJ
ajfa-744	363	5	and	and	CCONJ
ajfa-744	363	6	environmental	environmental	ADJ
ajfa-744	363	7	disclosures	disclosure	NOUN
ajfa-744	363	8	in	in	ADP
ajfa-744	363	9	new	new	PROPN
ajfa-744	363	10	zealand	zealand	PROPN
ajfa-744	363	11	companies	company	NOUN
ajfa-744	363	12	.	.	PUNCT
ajfa-744	364	1	accounting	accounting	NOUN
ajfa-744	364	2	,	,	PUNCT
ajfa-744	364	3	auditing	auditing	NOUN
ajfa-744	364	4	&	&	CCONJ
ajfa-744	364	5	accountability	accountability	NOUN
ajfa-744	364	6	journal	journal	PROPN
ajfa-744	364	7	,	,	PUNCT
ajfa-744	364	8	vol.9	vol.9	PROPN
ajfa-744	364	9	,	,	PUNCT
ajfa-744	364	10	no.1	no.1	NUM
ajfa-744	364	11	,	,	PUNCT
ajfa-744	364	12	pp	pp	ADJ
ajfa-744	364	13	.	.	PUNCT
ajfa-744	365	1	77	77	NUM
ajfa-744	365	2	-	-	SYM
ajfa-744	365	3	108	108	NUM
ajfa-744	365	4	.	.	PUNCT
ajfa-744	366	1	http://dx.doi.org/10.1108/09513579610109987	http://dx.doi.org/10.1108/09513579610109987	PROPN
ajfa-744	366	2	holsti	holsti	PROPN
ajfa-744	366	3	,	,	PUNCT
ajfa-744	366	4	o.	o.	PROPN
ajfa-744	366	5	r.	r.	PROPN
ajfa-744	366	6	(	(	PUNCT
ajfa-744	366	7	1969	1969	NUM
ajfa-744	366	8	)	)	PUNCT
ajfa-744	366	9	.	.	PUNCT
ajfa-744	367	1	content	content	NOUN
ajfa-744	367	2	analysis	analysis	NOUN
ajfa-744	367	3	for	for	ADP
ajfa-744	367	4	the	the	DET
ajfa-744	367	5	social	social	ADJ
ajfa-744	367	6	sciences	science	NOUN
ajfa-744	367	7	and	and	CCONJ
ajfa-744	367	8	humanities	humanity	NOUN
ajfa-744	367	9	.	.	PUNCT
ajfa-744	368	1	reading	reading	NOUN
ajfa-744	368	2	,	,	PUNCT
ajfa-744	368	3	ma	ma	PROPN
ajfa-744	368	4	:	:	PUNCT
ajfa-744	368	5	addison	addison	PROPN
ajfa-744	368	6	-	-	PUNCT
ajfa-744	368	7	wesley	wesley	PROPN
ajfa-744	368	8	.	.	PUNCT
ajfa-744	369	1	kraal	kraal	PROPN
ajfa-744	369	2	,	,	PUNCT
ajfa-744	369	3	d.	d.	PROPN
ajfa-744	369	4	,	,	PUNCT
ajfa-744	369	5	yapa	yapa	ADJ
ajfa-744	369	6	,	,	PUNCT
ajfa-744	369	7	p.w.s	p.w.s	NOUN
ajfa-744	369	8	,	,	PUNCT
ajfa-744	369	9	&	&	CCONJ
ajfa-744	369	10	harvey	harvey	PROPN
ajfa-744	369	11	,	,	PUNCT
ajfa-744	369	12	d.	d.	PROPN
ajfa-744	369	13	(	(	PUNCT
ajfa-744	369	14	2008	2008	NUM
ajfa-744	369	15	)	)	PUNCT
ajfa-744	369	16	.	.	PUNCT
ajfa-744	370	1	the	the	DET
ajfa-744	370	2	impact	impact	NOUN
ajfa-744	370	3	of	of	ADP
ajfa-744	370	4	australia	australia	PROPN
ajfa-744	370	5	’s	’s	PART
ajfa-744	370	6	fringe	fringe	NOUN
ajfa-744	370	7	benefits	benefit	NOUN
ajfa-744	370	8	tax	tax	NOUN
ajfa-744	370	9	for	for	ADP
ajfa-744	370	10	cars	car	NOUN
ajfa-744	370	11	on	on	ADP
ajfa-744	370	12	petrol	petrol	NOUN
ajfa-744	370	13	consumption	consumption	NOUN
ajfa-744	370	14	and	and	CCONJ
ajfa-744	370	15	greenhouse	greenhouse	NOUN
ajfa-744	370	16	emissions	emission	NOUN
ajfa-744	370	17	.	.	PUNCT
ajfa-744	371	1	australian	australian	ADJ
ajfa-744	371	2	tax	tax	NOUN
ajfa-744	371	3	forum	forum	PROPN
ajfa-744	371	4	,	,	PUNCT
ajfa-744	371	5	vol	vol	NOUN
ajfa-744	371	6	.	.	PROPN
ajfa-744	371	7	23	23	NUM
ajfa-744	371	8	,	,	PUNCT
ajfa-744	371	9	no.2	no.2	PROPN
ajfa-744	371	10	,	,	PUNCT
ajfa-744	371	11	pp.191	pp.191	NOUN
ajfa-744	371	12	-	-	SYM
ajfa-744	371	13	216	216	NUM
ajfa-744	371	14	.	.	PUNCT
ajfa-744	371	15	krippendorff	krippendorff	PROPN
ajfa-744	371	16	,	,	PUNCT
ajfa-744	371	17	k.	k.	PROPN
ajfa-744	371	18	(	(	PUNCT
ajfa-744	371	19	1980	1980	NUM
ajfa-744	371	20	)	)	PUNCT
ajfa-744	371	21	.	.	PUNCT
ajfa-744	372	1	content	content	NOUN
ajfa-744	372	2	analysis	analysis	NOUN
ajfa-744	372	3	:	:	PUNCT
ajfa-744	372	4	an	an	DET
ajfa-744	372	5	introduction	introduction	NOUN
ajfa-744	372	6	to	to	ADP
ajfa-744	372	7	its	its	PRON
ajfa-744	372	8	methodology	methodology	NOUN
ajfa-744	372	9	,	,	PUNCT
ajfa-744	372	10	newbury	newbury	PROPN
ajfa-744	372	11	park	park	PROPN
ajfa-744	372	12	,	,	PUNCT
ajfa-744	372	13	ca	can	AUX
ajfa-744	372	14	:	:	PUNCT
ajfa-744	372	15	sage	sage	VERB
ajfa-744	372	16	.	.	PUNCT
ajfa-744	373	1	mostyn	mostyn	PROPN
ajfa-744	373	2	,	,	PUNCT
ajfa-744	373	3	b.	b.	PROPN
ajfa-744	373	4	(	(	PUNCT
ajfa-744	373	5	1985	1985	NUM
ajfa-744	373	6	)	)	PUNCT
ajfa-744	373	7	.	.	PUNCT
ajfa-744	374	1	the	the	DET
ajfa-744	374	2	content	content	NOUN
ajfa-744	374	3	analysis	analysis	NOUN
ajfa-744	374	4	of	of	ADP
ajfa-744	374	5	qualitative	qualitative	ADJ
ajfa-744	374	6	research	research	NOUN
ajfa-744	374	7	data	datum	NOUN
ajfa-744	374	8	:	:	PUNCT
ajfa-744	374	9	a	a	DET
ajfa-744	374	10	dynamic	dynamic	ADJ
ajfa-744	374	11	approach	approach	NOUN
ajfa-744	374	12	,	,	PUNCT
ajfa-744	374	13	in	in	ADP
ajfa-744	374	14	brenner	brenner	NOUN
ajfa-744	374	15	,	,	PUNCT
ajfa-744	374	16	michael	michael	PROPN
ajfa-744	374	17	,	,	PUNCT
ajfa-744	374	18	brown	brown	PROPN
ajfa-744	374	19	,	,	PUNCT
ajfa-744	374	20	jennifer	jennifer	NOUN
ajfa-744	374	21	and	and	CCONJ
ajfa-744	374	22	canter	canter	NOUN
ajfa-744	374	23	,	,	PUNCT
ajfa-744	374	24	david	david	PROPN
ajfa-744	374	25	(	(	PUNCT
ajfa-744	374	26	eds	eds	PROPN
ajfa-744	374	27	)	)	PUNCT
ajfa-744	374	28	,	,	PUNCT
ajfa-744	374	29	the	the	DET
ajfa-744	374	30	research	research	NOUN
ajfa-744	374	31	interview	interview	NOUN
ajfa-744	374	32	,	,	PUNCT
ajfa-744	374	33	uses	use	VERB
ajfa-744	374	34	and	and	CCONJ
ajfa-744	374	35	approaches	approach	NOUN
ajfa-744	374	36	,	,	PUNCT
ajfa-744	374	37	london	london	PROPN
ajfa-744	374	38	:	:	PUNCT
ajfa-744	374	39	academic	academic	ADJ
ajfa-744	374	40	press	press	NOUN
ajfa-744	374	41	,	,	PUNCT
ajfa-744	374	42	pp	pp	ADJ
ajfa-744	374	43	.	.	PUNCT
ajfa-744	375	1	115	115	NUM
ajfa-744	375	2	-	-	SYM
ajfa-744	375	3	146	146	NUM
ajfa-744	375	4	.	.	PUNCT
ajfa-744	376	1	oppenheim	oppenheim	PROPN
ajfa-744	376	2	,	,	PUNCT
ajfa-744	376	3	a.n	a.n	PROPN
ajfa-744	376	4	.	.	PROPN
ajfa-744	376	5	(	(	PUNCT
ajfa-744	376	6	1966	1966	NUM
ajfa-744	376	7	)	)	PUNCT
ajfa-744	376	8	.	.	PUNCT
ajfa-744	377	1	questionnaire	questionnaire	NOUN
ajfa-744	377	2	design	design	NOUN
ajfa-744	377	3	and	and	CCONJ
ajfa-744	377	4	attitude	attitude	NOUN
ajfa-744	377	5	measurement	measurement	NOUN
ajfa-744	377	6	,	,	PUNCT
ajfa-744	377	7	basic	basic	ADJ
ajfa-744	377	8	books	book	NOUN
ajfa-744	377	9	,	,	PUNCT
ajfa-744	377	10	new	new	PROPN
ajfa-744	377	11	york	york	PROPN
ajfa-744	377	12	.	.	PUNCT
ajfa-744	378	1	roberto	roberto	PROPN
ajfa-744	378	2	rocha	rocha	PROPN
ajfa-744	378	3	,	,	PUNCT
ajfa-744	378	4	&	&	CCONJ
ajfa-744	378	5	richard	richard	PROPN
ajfa-744	378	6	hinz	hinz	PROPN
ajfa-744	378	7	joaquin	joaquin	PROPN
ajfa-744	378	8	gutierrez	gutierrez	PROPN
ajfa-744	378	9	.	.	PUNCT
ajfa-744	379	1	(	(	PUNCT
ajfa-744	379	2	1999	1999	NUM
ajfa-744	379	3	)	)	PUNCT
ajfa-744	379	4	.	.	PUNCT
ajfa-744	380	1	improving	improve	VERB
ajfa-744	380	2	the	the	DET
ajfa-744	380	3	regulation	regulation	NOUN
ajfa-744	380	4	and	and	CCONJ
ajfa-744	380	5	supervision	supervision	NOUN
ajfa-744	380	6	of	of	ADP
ajfa-744	380	7	pension	pension	NOUN
ajfa-744	380	8	funds	fund	NOUN
ajfa-744	380	9	:	:	PUNCT
ajfa-744	380	10	are	be	AUX
ajfa-744	380	11	there	there	PRON
ajfa-744	380	12	lessons	lesson	NOUN
ajfa-744	380	13	from	from	ADP
ajfa-744	380	14	the	the	DET
ajfa-744	380	15	banking	banking	NOUN
ajfa-744	380	16	sector	sector	NOUN
ajfa-744	380	17	?	?	PUNCT
ajfa-744	381	1	the	the	DET
ajfa-744	381	2	world	world	PROPN
ajfa-744	381	3	bank	bank	PROPN
ajfa-744	381	4	,	,	PUNCT
ajfa-744	381	5	washington	washington	PROPN
ajfa-744	381	6	d.c	d.c	PROPN
ajfa-744	381	7	,	,	PUNCT
ajfa-744	381	8	1999	1999	NUM
ajfa-744	381	9	,	,	PUNCT
ajfa-744	381	10	p.6	p.6	NOUN
ajfa-744	381	11	.	.	PUNCT
ajfa-744	381	12	tilt	tilt	PROPN
ajfa-744	381	13	,	,	PUNCT
ajfa-744	381	14	c.	c.	PROPN
ajfa-744	381	15	a.	a.	PROPN
ajfa-744	381	16	(	(	PUNCT
ajfa-744	381	17	2001	2001	NUM
ajfa-744	381	18	)	)	PUNCT
ajfa-744	381	19	.	.	PUNCT
ajfa-744	382	1	the	the	DET
ajfa-744	382	2	content	content	NOUN
ajfa-744	382	3	and	and	CCONJ
ajfa-744	382	4	disclosure	disclosure	NOUN
ajfa-744	382	5	of	of	ADP
ajfa-744	382	6	australian	australian	ADJ
ajfa-744	382	7	corporate	corporate	ADJ
ajfa-744	382	8	environmental	environmental	ADJ
ajfa-744	382	9	policies	policy	NOUN
ajfa-744	382	10	.	.	PUNCT
ajfa-744	383	1	accounting	accounting	NOUN
ajfa-744	383	2	,	,	PUNCT
ajfa-744	383	3	auditing	auditing	NOUN
ajfa-744	383	4	and	and	CCONJ
ajfa-744	383	5	accountability	accountability	NOUN
ajfa-744	383	6	,	,	PUNCT
ajfa-744	383	7	vol.14	vol.14	NOUN
ajfa-744	383	8	,	,	PUNCT
ajfa-744	383	9	no.2	no.2	PROPN
ajfa-744	383	10	,	,	PUNCT
ajfa-744	383	11	pp	pp	ADJ
ajfa-744	383	12	.	.	PUNCT
ajfa-744	384	1	190	190	NUM
ajfa-744	384	2	-	-	PUNCT
ajfa-744	384	3	212	212	NUM
ajfa-744	384	4	.	.	PUNCT
ajfa-744	385	1	http://dx.doi.org/10.1108/09513570110389314	http://dx.doi.org/10.1108/09513570110389314	PROPN
ajfa-744	385	2	weber	weber	PROPN
ajfa-744	385	3	,	,	PUNCT
ajfa-744	385	4	r.	r.	PROPN
ajfa-744	385	5	p.	p.	PROPN
ajfa-744	385	6	(	(	PUNCT
ajfa-744	385	7	1990	1990	NUM
ajfa-744	385	8	)	)	PUNCT
ajfa-744	385	9	.	.	PUNCT
ajfa-744	386	1	basic	basic	ADJ
ajfa-744	386	2	content	content	NOUN
ajfa-744	386	3	analysis	analysis	NOUN
ajfa-744	386	4	,	,	PUNCT
ajfa-744	386	5	2nd	2nd	ADJ
ajfa-744	386	6	edition	edition	NOUN
ajfa-744	386	7	,	,	PUNCT
ajfa-744	386	8	newbury	newbury	PROPN
ajfa-744	386	9	park	park	PROPN
ajfa-744	386	10	,	,	PUNCT
ajfa-744	386	11	ca	ca	PROPN
ajfa-744	386	12	.	.	PUNCT
ajfa-744	386	13	yin	yin	PROPN
ajfa-744	386	14	,	,	PUNCT
ajfa-744	386	15	r.	r.	PROPN
ajfa-744	386	16	k.	k.	PROPN
ajfa-744	386	17	(	(	PUNCT
ajfa-744	386	18	2003	2003	NUM
ajfa-744	386	19	)	)	PUNCT
ajfa-744	386	20	.	.	PUNCT
ajfa-744	387	1	case	case	NOUN
ajfa-744	387	2	study	study	NOUN
ajfa-744	387	3	research	research	NOUN
ajfa-744	387	4	:	:	PUNCT
ajfa-744	387	5	design	design	NOUN
ajfa-744	387	6	and	and	CCONJ
ajfa-744	387	7	methods	method	NOUN
ajfa-744	387	8	,	,	PUNCT
ajfa-744	387	9	third	third	ADJ
ajfa-744	387	10	edition	edition	NOUN
ajfa-744	387	11	,	,	PUNCT
ajfa-744	387	12	thousand	thousand	NUM
ajfa-744	387	13	oaks	oak	NOUN
ajfa-744	387	14	,	,	PUNCT
ajfa-744	387	15	ca	can	AUX
ajfa-744	387	16	:	:	PUNCT
ajfa-744	387	17	sage	sage	NOUN
ajfa-744	387	18	publication	publication	NOUN
ajfa-744	387	19	.	.	PUNCT