id	sid	tid	token	lemma	pos
ajfa-790	1	1	microsoft	microsoft	PROPN
ajfa-790	1	2	word	word	NOUN
ajfa-790	1	3	the	the	DET
ajfa-790	1	4	relationship	relationship	NOUN
ajfa-790	1	5	-	-	PUNCT
ajfa-790	1	6	writer2	writer2	VERB
ajfa-790	1	7	-	-	ADJ
ajfa-790	1	8	new	new	ADJ
ajfa-790	1	9	asian	asian	ADJ
ajfa-790	1	10	journal	journal	NOUN
ajfa-790	1	11	of	of	ADP
ajfa-790	1	12	finance	finance	PROPN
ajfa-790	1	13	&	&	CCONJ
ajfa-790	1	14	accounting	accounting	PROPN
ajfa-790	1	15	issn	issn	PROPN
ajfa-790	1	16	1946	1946	NUM
ajfa-790	1	17	-	-	PUNCT
ajfa-790	1	18	052x	052x	NOUN
ajfa-790	1	19	2012	2012	NUM
ajfa-790	1	20	,	,	PUNCT
ajfa-790	1	21	vol	vol	NOUN
ajfa-790	1	22	.	.	PROPN
ajfa-790	1	23	4	4	NUM
ajfa-790	1	24	,	,	PUNCT
ajfa-790	1	25	no	no	INTJ
ajfa-790	1	26	.	.	NOUN
ajfa-790	1	27	1	1	NUM
ajfa-790	1	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-790	1	29	46	46	NUM
ajfa-790	1	30	the	the	DET
ajfa-790	1	31	relationship	relationship	NOUN
ajfa-790	1	32	between	between	ADP
ajfa-790	1	33	income	income	NOUN
ajfa-790	1	34	smoothing	smoothing	NOUN
ajfa-790	1	35	and	and	CCONJ
ajfa-790	1	36	income	income	NOUN
ajfa-790	1	37	tax	tax	NOUN
ajfa-790	1	38	and	and	CCONJ
ajfa-790	1	39	profitability	profitability	NOUN
ajfa-790	1	40	ratios	ratio	NOUN
ajfa-790	1	41	in	in	ADP
ajfa-790	1	42	iran	iran	PROPN
ajfa-790	1	43	stock	stock	PROPN
ajfa-790	1	44	market	market	PROPN
ajfa-790	1	45	dr	dr	PROPN
ajfa-790	1	46	.	.	PROPN
ajfa-790	1	47	parviz	parviz	PROPN
ajfa-790	1	48	saeidi	saeidi	PROPN
ajfa-790	1	49	department	department	PROPN
ajfa-790	1	50	of	of	ADP
ajfa-790	1	51	management	management	NOUN
ajfa-790	1	52	,	,	PUNCT
ajfa-790	1	53	aliabad	aliabad	PROPN
ajfa-790	1	54	katoul	katoul	PROPN
ajfa-790	1	55	branch	branch	PROPN
ajfa-790	1	56	islamic	islamic	PROPN
ajfa-790	1	57	azad	azad	PROPN
ajfa-790	1	58	university	university	PROPN
ajfa-790	1	59	,	,	PUNCT
ajfa-790	1	60	aliabad	aliabad	PROPN
ajfa-790	1	61	katoul	katoul	PROPN
ajfa-790	1	62	,	,	PUNCT
ajfa-790	1	63	iran	iran	PROPN
ajfa-790	1	64	e	e	NOUN
ajfa-790	1	65	-	-	NOUN
ajfa-790	1	66	mail	mail	NOUN
ajfa-790	1	67	:	:	PUNCT
ajfa-790	2	1	dr.psaeidi@yahoo.com	dr.psaeidi@yahoo.com	NOUN
ajfa-790	2	2	received	receive	VERB
ajfa-790	2	3	:	:	PUNCT
ajfa-790	2	4	december	december	PROPN
ajfa-790	2	5	6	6	NUM
ajfa-790	2	6	,	,	PUNCT
ajfa-790	2	7	2011	2011	NUM
ajfa-790	2	8	accepted	accept	VERB
ajfa-790	2	9	:	:	PUNCT
ajfa-790	2	10	january	january	PROPN
ajfa-790	2	11	8	8	NUM
ajfa-790	2	12	,	,	PUNCT
ajfa-790	2	13	2012	2012	NUM
ajfa-790	2	14	published	publish	VERB
ajfa-790	2	15	:	:	PUNCT
ajfa-790	2	16	june	june	PROPN
ajfa-790	2	17	1	1	NUM
ajfa-790	2	18	,	,	PUNCT
ajfa-790	2	19	2012	2012	NUM
ajfa-790	2	20	doi:10.5296	doi:10.5296	NOUN
ajfa-790	2	21	/	/	SYM
ajfa-790	2	22	ajfa.v4i1.790	ajfa.v4i1.790	PROPN
ajfa-790	2	23	url	url	NOUN
ajfa-790	2	24	:	:	PUNCT
ajfa-790	2	25	http://dx.doi.org/10.5296/ajfa.v4i1.790	http://dx.doi.org/10.5296/ajfa.v4i1.790	NOUN
ajfa-790	2	26	abstract	abstract	NOUN
ajfa-790	2	27	the	the	DET
ajfa-790	2	28	main	main	ADJ
ajfa-790	2	29	goal	goal	NOUN
ajfa-790	2	30	of	of	ADP
ajfa-790	2	31	this	this	DET
ajfa-790	2	32	study	study	NOUN
ajfa-790	2	33	is	be	AUX
ajfa-790	2	34	to	to	PART
ajfa-790	2	35	consider	consider	VERB
ajfa-790	2	36	the	the	DET
ajfa-790	2	37	relationship	relationship	NOUN
ajfa-790	2	38	between	between	ADP
ajfa-790	2	39	income	income	NOUN
ajfa-790	2	40	smoothing	smoothing	NOUN
ajfa-790	2	41	and	and	CCONJ
ajfa-790	2	42	tax	tax	NOUN
ajfa-790	2	43	income	income	NOUN
ajfa-790	2	44	and	and	CCONJ
ajfa-790	2	45	profitability	profitability	NOUN
ajfa-790	2	46	ratio	ratio	NOUN
ajfa-790	2	47	,	,	PUNCT
ajfa-790	2	48	i.e.	i.e.	X
ajfa-790	2	49	return	return	VERB
ajfa-790	2	50	on	on	ADP
ajfa-790	2	51	assets	asset	NOUN
ajfa-790	2	52	(	(	PUNCT
ajfa-790	2	53	roa	roa	NOUN
ajfa-790	2	54	)	)	PUNCT
ajfa-790	2	55	and	and	CCONJ
ajfa-790	2	56	return	return	VERB
ajfa-790	2	57	on	on	ADP
ajfa-790	2	58	equity	equity	NOUN
ajfa-790	2	59	(	(	PUNCT
ajfa-790	2	60	roe).using	roe).use	VERB
ajfa-790	2	61	the	the	DET
ajfa-790	2	62	financial	financial	ADJ
ajfa-790	2	63	information	information	NOUN
ajfa-790	2	64	of	of	ADP
ajfa-790	2	65	accepted	accept	VERB
ajfa-790	2	66	companies	company	NOUN
ajfa-790	2	67	in	in	ADP
ajfa-790	2	68	iran	iran	PROPN
ajfa-790	2	69	stock	stock	PROPN
ajfa-790	2	70	exchange	exchange	PROPN
ajfa-790	2	71	,	,	PUNCT
ajfa-790	2	72	the	the	DET
ajfa-790	2	73	current	current	ADJ
ajfa-790	2	74	researcher	researcher	NOUN
ajfa-790	2	75	first	first	ADV
ajfa-790	2	76	made	make	VERB
ajfa-790	2	77	an	an	DET
ajfa-790	2	78	attempt	attempt	NOUN
ajfa-790	2	79	to	to	PART
ajfa-790	2	80	distinguish	distinguish	VERB
ajfa-790	2	81	between	between	ADP
ajfa-790	2	82	income	income	NOUN
ajfa-790	2	83	smoother	smooth	ADJ
ajfa-790	2	84	companies	company	NOUN
ajfa-790	2	85	and	and	CCONJ
ajfa-790	2	86	non	non	ADJ
ajfa-790	2	87	-	-	ADJ
ajfa-790	2	88	income	income	ADJ
ajfa-790	2	89	smoother	smooth	ADJ
ajfa-790	2	90	companies	company	NOUN
ajfa-790	2	91	based	base	VERB
ajfa-790	2	92	on	on	ADP
ajfa-790	2	93	eckel	eckel	NOUN
ajfa-790	2	94	index	index	NOUN
ajfa-790	2	95	.	.	PUNCT
ajfa-790	3	1	after	after	ADP
ajfa-790	3	2	required	require	VERB
ajfa-790	3	3	modifications	modification	NOUN
ajfa-790	3	4	,	,	PUNCT
ajfa-790	3	5	a	a	DET
ajfa-790	3	6	statistical	statistical	ADJ
ajfa-790	3	7	population	population	NOUN
ajfa-790	3	8	of	of	ADP
ajfa-790	3	9	168	168	NUM
ajfa-790	3	10	companies	company	NOUN
ajfa-790	3	11	accepted	accept	VERB
ajfa-790	3	12	in	in	ADP
ajfa-790	3	13	iran	iran	PROPN
ajfa-790	3	14	stock	stock	PROPN
ajfa-790	3	15	exchange	exchange	PROPN
ajfa-790	3	16	was	be	AUX
ajfa-790	3	17	obtained	obtain	VERB
ajfa-790	3	18	and	and	CCONJ
ajfa-790	3	19	their	their	PRON
ajfa-790	3	20	financial	financial	ADJ
ajfa-790	3	21	information	information	NOUN
ajfa-790	3	22	was	be	AUX
ajfa-790	3	23	examined	examine	VERB
ajfa-790	3	24	during	during	ADP
ajfa-790	3	25	2001	2001	NUM
ajfa-790	3	26	to	to	ADP
ajfa-790	3	27	2oo7	2oo7	NUM
ajfa-790	3	28	.	.	PUNCT
ajfa-790	4	1	independent	independent	ADJ
ajfa-790	4	2	variables	variable	NOUN
ajfa-790	4	3	included	include	VERB
ajfa-790	4	4	tax	tax	NOUN
ajfa-790	4	5	income	income	NOUN
ajfa-790	4	6	and	and	CCONJ
ajfa-790	4	7	profitability	profitability	NOUN
ajfa-790	4	8	ratio	ratio	NOUN
ajfa-790	4	9	(	(	PUNCT
ajfa-790	4	10	roa	roa	NOUN
ajfa-790	4	11	and	and	CCONJ
ajfa-790	4	12	roe	roe	PROPN
ajfa-790	4	13	)	)	PUNCT
ajfa-790	4	14	and	and	CCONJ
ajfa-790	4	15	dependent	dependent	ADJ
ajfa-790	4	16	variables	variable	NOUN
ajfa-790	4	17	was	be	AUX
ajfa-790	4	18	income	income	NOUN
ajfa-790	4	19	smoothing	smooth	VERB
ajfa-790	4	20	variable	variable	NOUN
ajfa-790	4	21	.	.	PUNCT
ajfa-790	5	1	the	the	DET
ajfa-790	5	2	findings	finding	NOUN
ajfa-790	5	3	illustrated	illustrate	VERB
ajfa-790	5	4	the	the	DET
ajfa-790	5	5	fact	fact	NOUN
ajfa-790	5	6	that	that	SCONJ
ajfa-790	5	7	a	a	DET
ajfa-790	5	8	significant	significant	ADJ
ajfa-790	5	9	relationship	relationship	NOUN
ajfa-790	5	10	exists	exist	VERB
ajfa-790	5	11	between	between	ADP
ajfa-790	5	12	income	income	NOUN
ajfa-790	5	13	smoothing	smoothing	NOUN
ajfa-790	5	14	and	and	CCONJ
ajfa-790	5	15	tax	tax	NOUN
ajfa-790	5	16	income	income	NOUN
ajfa-790	5	17	and	and	CCONJ
ajfa-790	5	18	profitability	profitability	NOUN
ajfa-790	5	19	ratio	ratio	NOUN
ajfa-790	5	20	.	.	PUNCT
ajfa-790	6	1	keywords	keyword	NOUN
ajfa-790	6	2	:	:	PUNCT
ajfa-790	6	3	income	income	NOUN
ajfa-790	6	4	smoothing	smoothing	NOUN
ajfa-790	6	5	,	,	PUNCT
ajfa-790	6	6	tax	tax	NOUN
ajfa-790	6	7	income	income	NOUN
ajfa-790	6	8	,	,	PUNCT
ajfa-790	6	9	profitability	profitability	NOUN
ajfa-790	6	10	ratio	ratio	NOUN
ajfa-790	6	11	,	,	PUNCT
ajfa-790	6	12	return	return	VERB
ajfa-790	6	13	on	on	ADP
ajfa-790	6	14	assets	asset	NOUN
ajfa-790	6	15	(	(	PUNCT
ajfa-790	6	16	roa	roa	NOUN
ajfa-790	6	17	)	)	PUNCT
ajfa-790	6	18	,	,	PUNCT
ajfa-790	6	19	return	return	VERB
ajfa-790	6	20	on	on	ADP
ajfa-790	6	21	equity	equity	NOUN
ajfa-790	6	22	(	(	PUNCT
ajfa-790	6	23	roe	roe	PROPN
ajfa-790	6	24	)	)	PUNCT
ajfa-790	6	25	asian	asian	ADJ
ajfa-790	6	26	journal	journal	NOUN
ajfa-790	6	27	of	of	ADP
ajfa-790	6	28	finance	finance	PROPN
ajfa-790	6	29	&	&	CCONJ
ajfa-790	6	30	accounting	accounting	PROPN
ajfa-790	6	31	issn	issn	PROPN
ajfa-790	6	32	1946	1946	NUM
ajfa-790	6	33	-	-	PUNCT
ajfa-790	6	34	052x	052x	NOUN
ajfa-790	6	35	2012	2012	NUM
ajfa-790	6	36	,	,	PUNCT
ajfa-790	6	37	vol	vol	NOUN
ajfa-790	6	38	.	.	PROPN
ajfa-790	7	1	4	4	NUM
ajfa-790	7	2	,	,	PUNCT
ajfa-790	7	3	no	no	INTJ
ajfa-790	7	4	.	.	NOUN
ajfa-790	7	5	1	1	NUM
ajfa-790	7	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-790	7	7	47	47	NUM
ajfa-790	7	8	1	1	NUM
ajfa-790	7	9	.	.	X
ajfa-790	8	1	introduction	introduction	NOUN
ajfa-790	8	2	increasingly	increasingly	ADV
ajfa-790	8	3	development	development	NOUN
ajfa-790	8	4	of	of	ADP
ajfa-790	8	5	economical	economical	ADJ
ajfa-790	8	6	activities	activity	NOUN
ajfa-790	8	7	and	and	CCONJ
ajfa-790	8	8	their	their	PRON
ajfa-790	8	9	intricacies	intricacy	NOUN
ajfa-790	8	10	and	and	CCONJ
ajfa-790	8	11	also	also	ADV
ajfa-790	8	12	attending	attend	VERB
ajfa-790	8	13	to	to	ADP
ajfa-790	8	14	accurate	accurate	ADJ
ajfa-790	8	15	accounting	accounting	NOUN
ajfa-790	8	16	information	information	NOUN
ajfa-790	8	17	and	and	CCONJ
ajfa-790	8	18	financial	financial	ADJ
ajfa-790	8	19	statements	statement	NOUN
ajfa-790	8	20	have	have	AUX
ajfa-790	8	21	created	create	VERB
ajfa-790	8	22	modern	modern	ADJ
ajfa-790	8	23	analytical	analytical	ADJ
ajfa-790	8	24	and	and	CCONJ
ajfa-790	8	25	managerial	managerial	ADJ
ajfa-790	8	26	approaches	approach	NOUN
ajfa-790	8	27	in	in	ADP
ajfa-790	8	28	accounting	account	VERB
ajfa-790	8	29	.	.	PUNCT
ajfa-790	9	1	financial	financial	ADJ
ajfa-790	9	2	statements	statement	NOUN
ajfa-790	9	3	are	be	AUX
ajfa-790	9	4	the	the	DET
ajfa-790	9	5	means	mean	NOUN
ajfa-790	9	6	by	by	ADP
ajfa-790	9	7	which	which	PRON
ajfa-790	9	8	managers	manager	NOUN
ajfa-790	9	9	are	be	AUX
ajfa-790	9	10	seeking	seek	VERB
ajfa-790	9	11	to	to	PART
ajfa-790	9	12	see	see	VERB
ajfa-790	9	13	the	the	DET
ajfa-790	9	14	results	result	NOUN
ajfa-790	9	15	of	of	ADP
ajfa-790	9	16	their	their	PRON
ajfa-790	9	17	control	control	NOUN
ajfa-790	9	18	over	over	ADP
ajfa-790	9	19	the	the	DET
ajfa-790	9	20	resources	resource	NOUN
ajfa-790	9	21	for	for	ADP
ajfa-790	9	22	which	which	PRON
ajfa-790	9	23	they	they	PRON
ajfa-790	9	24	are	be	AUX
ajfa-790	9	25	responsible	responsible	ADJ
ajfa-790	9	26	.	.	PUNCT
ajfa-790	10	1	the	the	DET
ajfa-790	10	2	mentioned	mention	VERB
ajfa-790	10	3	statements	statement	NOUN
ajfa-790	10	4	are	be	AUX
ajfa-790	10	5	to	to	PART
ajfa-790	10	6	convey	convey	VERB
ajfa-790	10	7	such	such	ADJ
ajfa-790	10	8	information	information	NOUN
ajfa-790	10	9	as	as	ADP
ajfa-790	10	10	the	the	DET
ajfa-790	10	11	financial	financial	ADJ
ajfa-790	10	12	position	position	NOUN
ajfa-790	10	13	,	,	PUNCT
ajfa-790	10	14	performance	performance	NOUN
ajfa-790	10	15	and	and	CCONJ
ajfa-790	10	16	cash	cash	NOUN
ajfa-790	10	17	flows	flow	NOUN
ajfa-790	10	18	of	of	ADP
ajfa-790	10	19	a	a	DET
ajfa-790	10	20	firm	firm	NOUN
ajfa-790	10	21	.	.	PUNCT
ajfa-790	11	1	as	as	SCONJ
ajfa-790	11	2	a	a	DET
ajfa-790	11	3	firm	firm	NOUN
ajfa-790	11	4	’s	’s	PART
ajfa-790	11	5	accounting	accounting	NOUN
ajfa-790	11	6	records	record	NOUN
ajfa-790	11	7	are	be	AUX
ajfa-790	11	8	not	not	PART
ajfa-790	11	9	open	open	ADJ
ajfa-790	11	10	to	to	ADP
ajfa-790	11	11	stockholders	stockholder	NOUN
ajfa-790	11	12	,	,	PUNCT
ajfa-790	11	13	they	they	PRON
ajfa-790	11	14	mostly	mostly	ADV
ajfa-790	11	15	rely	rely	VERB
ajfa-790	11	16	on	on	ADP
ajfa-790	11	17	such	such	ADJ
ajfa-790	11	18	financial	financial	ADJ
ajfa-790	11	19	statements	statement	NOUN
ajfa-790	11	20	in	in	ADP
ajfa-790	11	21	their	their	PRON
ajfa-790	11	22	judgments	judgment	NOUN
ajfa-790	11	23	and	and	CCONJ
ajfa-790	11	24	decisions	decision	NOUN
ajfa-790	11	25	.	.	PUNCT
ajfa-790	12	1	for	for	ADP
ajfa-790	12	2	this	this	DET
ajfa-790	12	3	reason	reason	NOUN
ajfa-790	12	4	,	,	PUNCT
ajfa-790	12	5	managers	manager	NOUN
ajfa-790	12	6	tend	tend	VERB
ajfa-790	12	7	to	to	PART
ajfa-790	12	8	report	report	VERB
ajfa-790	12	9	favorable	favorable	ADJ
ajfa-790	12	10	accounting	accounting	NOUN
ajfa-790	12	11	statistics	statistic	NOUN
ajfa-790	12	12	in	in	ADP
ajfa-790	12	13	their	their	PRON
ajfa-790	12	14	financial	financial	ADJ
ajfa-790	12	15	statements	statement	NOUN
ajfa-790	12	16	.	.	PUNCT
ajfa-790	13	1	manipulating	manipulate	VERB
ajfa-790	13	2	accounting	accounting	NOUN
ajfa-790	13	3	statistics	statistic	NOUN
ajfa-790	13	4	may	may	AUX
ajfa-790	13	5	mislead	mislead	VERB
ajfa-790	13	6	the	the	DET
ajfa-790	13	7	users	user	NOUN
ajfa-790	13	8	of	of	ADP
ajfa-790	13	9	financial	financial	ADJ
ajfa-790	13	10	statements	statement	NOUN
ajfa-790	13	11	in	in	ADP
ajfa-790	13	12	their	their	PRON
ajfa-790	13	13	decisions	decision	NOUN
ajfa-790	13	14	.	.	PUNCT
ajfa-790	14	1	bernea	bernea	PROPN
ajfa-790	14	2	,	,	PUNCT
ajfa-790	14	3	ronen	ronen	PROPN
ajfa-790	14	4	and	and	CCONJ
ajfa-790	14	5	sadan	sadan	PROPN
ajfa-790	14	6	(	(	PUNCT
ajfa-790	14	7	1976	1976	NUM
ajfa-790	14	8	)	)	PUNCT
ajfa-790	14	9	consider	consider	VERB
ajfa-790	14	10	income	income	NOUN
ajfa-790	14	11	smoothing	smooth	VERB
ajfa-790	14	12	as	as	ADP
ajfa-790	14	13	one	one	NUM
ajfa-790	14	14	of	of	ADP
ajfa-790	14	15	the	the	DET
ajfa-790	14	16	common	common	ADJ
ajfa-790	14	17	approaches	approach	NOUN
ajfa-790	14	18	of	of	ADP
ajfa-790	14	19	creative	creative	ADJ
ajfa-790	14	20	accounting	accounting	NOUN
ajfa-790	14	21	in	in	ADP
ajfa-790	14	22	which	which	PRON
ajfa-790	14	23	fluctuations	fluctuation	NOUN
ajfa-790	14	24	are	be	AUX
ajfa-790	14	25	deliberately	deliberately	ADV
ajfa-790	14	26	manipulated	manipulate	VERB
ajfa-790	14	27	and	and	CCONJ
ajfa-790	14	28	adjusted	adjust	VERB
ajfa-790	14	29	about	about	ADP
ajfa-790	14	30	some	some	DET
ajfa-790	14	31	levels	level	NOUN
ajfa-790	14	32	of	of	ADP
ajfa-790	14	33	earnings	earning	NOUN
ajfa-790	14	34	that	that	PRON
ajfa-790	14	35	is	be	AUX
ajfa-790	14	36	normal	normal	ADJ
ajfa-790	14	37	for	for	ADP
ajfa-790	14	38	the	the	DET
ajfa-790	14	39	firm	firm	NOUN
ajfa-790	14	40	.	.	PUNCT
ajfa-790	15	1	hepworth	hepworth	PROPN
ajfa-790	15	2	(	(	PUNCT
ajfa-790	15	3	1953	1953	NUM
ajfa-790	15	4	)	)	PUNCT
ajfa-790	15	5	finds	find	VERB
ajfa-790	15	6	smoothing	smooth	VERB
ajfa-790	15	7	as	as	ADP
ajfa-790	15	8	a	a	DET
ajfa-790	15	9	reasonable	reasonable	ADJ
ajfa-790	15	10	and	and	CCONJ
ajfa-790	15	11	wise	wise	ADJ
ajfa-790	15	12	action	action	NOUN
ajfa-790	15	13	by	by	ADP
ajfa-790	15	14	which	which	PRON
ajfa-790	15	15	managers	manager	NOUN
ajfa-790	15	16	smooth	smooth	VERB
ajfa-790	15	17	their	their	PRON
ajfa-790	15	18	income	income	NOUN
ajfa-790	15	19	by	by	ADP
ajfa-790	15	20	using	use	VERB
ajfa-790	15	21	specific	specific	ADJ
ajfa-790	15	22	means	mean	NOUN
ajfa-790	15	23	.	.	PUNCT
ajfa-790	16	1	gordon	gordon	PROPN
ajfa-790	16	2	,	,	PUNCT
ajfa-790	16	3	horwitz	horwitz	PROPN
ajfa-790	16	4	and	and	CCONJ
ajfa-790	16	5	meyers	meyers	PROPN
ajfa-790	16	6	(	(	PUNCT
ajfa-790	16	7	1966	1966	NUM
ajfa-790	16	8	)	)	PUNCT
ajfa-790	16	9	started	start	VERB
ajfa-790	16	10	off	off	ADP
ajfa-790	16	11	studies	study	NOUN
ajfa-790	16	12	on	on	ADP
ajfa-790	16	13	the	the	DET
ajfa-790	16	14	association	association	NOUN
ajfa-790	16	15	between	between	ADP
ajfa-790	16	16	the	the	DET
ajfa-790	16	17	accounting	accounting	NOUN
ajfa-790	16	18	method	method	NOUN
ajfa-790	16	19	of	of	ADP
ajfa-790	16	20	investment	investment	NOUN
ajfa-790	16	21	tax	tax	NOUN
ajfa-790	16	22	credits	credit	NOUN
ajfa-790	16	23	(	(	PUNCT
ajfa-790	16	24	income	income	NOUN
ajfa-790	16	25	smoothing	smoothing	NOUN
ajfa-790	16	26	instrument	instrument	NOUN
ajfa-790	16	27	)	)	PUNCT
ajfa-790	16	28	and	and	CCONJ
ajfa-790	16	29	the	the	DET
ajfa-790	16	30	growth	growth	NOUN
ajfa-790	16	31	rates	rate	NOUN
ajfa-790	16	32	of	of	ADP
ajfa-790	16	33	earnings	earning	NOUN
ajfa-790	16	34	per	per	ADP
ajfa-790	16	35	share	share	NOUN
ajfa-790	16	36	and	and	CCONJ
ajfa-790	16	37	the	the	DET
ajfa-790	16	38	returns	return	NOUN
ajfa-790	16	39	on	on	ADP
ajfa-790	16	40	the	the	DET
ajfa-790	16	41	stockholders	stockholder	NOUN
ajfa-790	16	42	'	'	PART
ajfa-790	16	43	equity	equity	NOUN
ajfa-790	16	44	(	(	PUNCT
ajfa-790	16	45	income	income	NOUN
ajfa-790	16	46	smoothing	smoothing	NOUN
ajfa-790	16	47	objectives	objective	NOUN
ajfa-790	16	48	)	)	PUNCT
ajfa-790	16	49	.	.	PUNCT
ajfa-790	17	1	they	they	PRON
ajfa-790	17	2	concluded	conclude	VERB
ajfa-790	17	3	that	that	SCONJ
ajfa-790	17	4	there	there	PRON
ajfa-790	17	5	is	be	VERB
ajfa-790	17	6	noteworthy	noteworthy	ADJ
ajfa-790	17	7	relationship	relationship	NOUN
ajfa-790	17	8	between	between	ADP
ajfa-790	17	9	them	they	PRON
ajfa-790	17	10	,	,	PUNCT
ajfa-790	17	11	which	which	PRON
ajfa-790	17	12	shows	show	VERB
ajfa-790	17	13	income	income	NOUN
ajfa-790	17	14	smoothing	smoothing	NOUN
ajfa-790	17	15	practices	practice	NOUN
ajfa-790	17	16	are	be	AUX
ajfa-790	17	17	present	present	ADJ
ajfa-790	17	18	.	.	PUNCT
ajfa-790	18	1	archibald	archibald	NOUN
ajfa-790	18	2	(	(	PUNCT
ajfa-790	18	3	1967	1967	NUM
ajfa-790	18	4	)	)	PUNCT
ajfa-790	18	5	and	and	CCONJ
ajfa-790	18	6	cushing	cushe	VERB
ajfa-790	18	7	(	(	PUNCT
ajfa-790	18	8	1969	1969	NUM
ajfa-790	18	9	)	)	PUNCT
ajfa-790	18	10	worked	work	VERB
ajfa-790	18	11	on	on	ADP
ajfa-790	18	12	depreciation	depreciation	NOUN
ajfa-790	18	13	methods	method	NOUN
ajfa-790	18	14	and	and	CCONJ
ajfa-790	18	15	accounting	accounting	NOUN
ajfa-790	18	16	changes	change	NOUN
ajfa-790	18	17	respectively	respectively	ADV
ajfa-790	18	18	.	.	PUNCT
ajfa-790	19	1	dascher	dascher	PROPN
ajfa-790	19	2	and	and	CCONJ
ajfa-790	19	3	malcom	malcom	PROPN
ajfa-790	19	4	(	(	PUNCT
ajfa-790	19	5	1970	1970	NUM
ajfa-790	19	6	)	)	PUNCT
ajfa-790	19	7	,	,	PUNCT
ajfa-790	19	8	barnea	barnea	VERB
ajfa-790	19	9	,	,	PUNCT
ajfa-790	19	10	ronen	ronen	PROPN
ajfa-790	19	11	and	and	CCONJ
ajfa-790	19	12	sadan	sadan	PROPN
ajfa-790	19	13	(	(	PUNCT
ajfa-790	19	14	1975	1975	NUM
ajfa-790	19	15	)	)	PUNCT
ajfa-790	19	16	by	by	ADP
ajfa-790	19	17	investigating	investigate	VERB
ajfa-790	19	18	extraordinary	extraordinary	ADJ
ajfa-790	19	19	items	item	NOUN
ajfa-790	19	20	reported	report	VERB
ajfa-790	19	21	income	income	NOUN
ajfa-790	19	22	smoothing	smooth	VERB
ajfa-790	19	23	behavior	behavior	NOUN
ajfa-790	19	24	among	among	ADP
ajfa-790	19	25	selected	select	VERB
ajfa-790	19	26	companies	company	NOUN
ajfa-790	19	27	.	.	PUNCT
ajfa-790	20	1	beidleman	beidleman	PROPN
ajfa-790	20	2	(	(	PUNCT
ajfa-790	20	3	1973	1973	NUM
ajfa-790	20	4	)	)	PUNCT
ajfa-790	20	5	stated	state	VERB
ajfa-790	20	6	that	that	SCONJ
ajfa-790	20	7	companies	company	NOUN
ajfa-790	20	8	use	use	VERB
ajfa-790	20	9	incentive	incentive	NOUN
ajfa-790	20	10	compensation	compensation	NOUN
ajfa-790	20	11	,	,	PUNCT
ajfa-790	20	12	pension	pension	NOUN
ajfa-790	20	13	and	and	CCONJ
ajfa-790	20	14	retirement	retirement	NOUN
ajfa-790	20	15	expenses	expense	NOUN
ajfa-790	20	16	,	,	PUNCT
ajfa-790	20	17	research	research	NOUN
ajfa-790	20	18	and	and	CCONJ
ajfa-790	20	19	development	development	NOUN
ajfa-790	20	20	costs	cost	NOUN
ajfa-790	20	21	,	,	PUNCT
ajfa-790	20	22	sales	sale	NOUN
ajfa-790	20	23	and	and	CCONJ
ajfa-790	20	24	advertising	advertising	NOUN
ajfa-790	20	25	expenses	expense	NOUN
ajfa-790	20	26	to	to	PART
ajfa-790	20	27	smooth	smooth	VERB
ajfa-790	20	28	their	their	PRON
ajfa-790	20	29	income	income	NOUN
ajfa-790	20	30	.	.	PUNCT
ajfa-790	21	1	some	some	DET
ajfa-790	21	2	researchers	researcher	NOUN
ajfa-790	21	3	in	in	ADP
ajfa-790	21	4	their	their	PRON
ajfa-790	21	5	studies	study	NOUN
ajfa-790	21	6	on	on	ADP
ajfa-790	21	7	smoothing	smooth	VERB
ajfa-790	21	8	income	income	NOUN
ajfa-790	21	9	claim	claim	NOUN
ajfa-790	21	10	that	that	SCONJ
ajfa-790	21	11	those	those	DET
ajfa-790	21	12	companies	company	NOUN
ajfa-790	21	13	with	with	ADP
ajfa-790	21	14	stable	stable	ADJ
ajfa-790	21	15	growth	growth	NOUN
ajfa-790	21	16	rate	rate	NOUN
ajfa-790	21	17	mislead	mislead	NOUN
ajfa-790	21	18	market	market	NOUN
ajfa-790	21	19	.	.	PUNCT
ajfa-790	22	1	these	these	DET
ajfa-790	22	2	researchers	researcher	NOUN
ajfa-790	22	3	have	have	AUX
ajfa-790	22	4	come	come	VERB
ajfa-790	22	5	up	up	ADP
ajfa-790	22	6	whit	whit	NOUN
ajfa-790	22	7	this	this	DET
ajfa-790	22	8	idea	idea	NOUN
ajfa-790	22	9	based	base	VERB
ajfa-790	22	10	on	on	ADP
ajfa-790	22	11	unusual	unusual	ADJ
ajfa-790	22	12	observations	observation	NOUN
ajfa-790	22	13	and	and	CCONJ
ajfa-790	22	14	also	also	ADV
ajfa-790	22	15	estimating	estimate	VERB
ajfa-790	22	16	risk	risk	NOUN
ajfa-790	22	17	methods	method	NOUN
ajfa-790	22	18	.	.	PUNCT
ajfa-790	23	1	they	they	PRON
ajfa-790	23	2	believe	believe	VERB
ajfa-790	23	3	that	that	SCONJ
ajfa-790	23	4	a	a	DET
ajfa-790	23	5	relationship	relationship	NOUN
ajfa-790	23	6	exists	exist	VERB
ajfa-790	23	7	between	between	ADP
ajfa-790	23	8	income	income	NOUN
ajfa-790	23	9	variance	variance	NOUN
ajfa-790	23	10	and	and	CCONJ
ajfa-790	23	11	risk	risk	NOUN
ajfa-790	23	12	.	.	PUNCT
ajfa-790	24	1	therefore	therefore	ADV
ajfa-790	24	2	,	,	PUNCT
ajfa-790	24	3	if	if	SCONJ
ajfa-790	24	4	there	there	PRON
ajfa-790	24	5	is	be	VERB
ajfa-790	24	6	evidence	evidence	NOUN
ajfa-790	24	7	of	of	ADP
ajfa-790	24	8	the	the	DET
ajfa-790	24	9	variance	variance	NOUN
ajfa-790	24	10	of	of	ADP
ajfa-790	24	11	income	income	NOUN
ajfa-790	24	12	,	,	PUNCT
ajfa-790	24	13	it	it	PRON
ajfa-790	24	14	will	will	AUX
ajfa-790	24	15	affect	affect	VERB
ajfa-790	24	16	the	the	DET
ajfa-790	24	17	stockholder	stockholder	NOUN
ajfa-790	24	18	’s	’s	PART
ajfa-790	24	19	interpretation	interpretation	NOUN
ajfa-790	24	20	of	of	ADP
ajfa-790	24	21	the	the	DET
ajfa-790	24	22	firm	firm	NOUN
ajfa-790	24	23	’s	’s	PART
ajfa-790	24	24	risk	risk	NOUN
ajfa-790	24	25	.	.	PUNCT
ajfa-790	25	1	in	in	ADP
ajfa-790	25	2	iran	iran	PROPN
ajfa-790	25	3	,	,	PUNCT
ajfa-790	25	4	tax	tax	NOUN
ajfa-790	25	5	system	system	NOUN
ajfa-790	25	6	plays	play	VERB
ajfa-790	25	7	a	a	DET
ajfa-790	25	8	key	key	ADJ
ajfa-790	25	9	role	role	NOUN
ajfa-790	25	10	in	in	ADP
ajfa-790	25	11	financial	financial	ADJ
ajfa-790	25	12	reports	report	NOUN
ajfa-790	25	13	of	of	ADP
ajfa-790	25	14	firms	firm	NOUN
ajfa-790	25	15	and	and	CCONJ
ajfa-790	25	16	tax	tax	NOUN
ajfa-790	25	17	regulations	regulation	NOUN
ajfa-790	25	18	is	be	AUX
ajfa-790	25	19	the	the	DET
ajfa-790	25	20	main	main	ADJ
ajfa-790	25	21	factor	factor	NOUN
ajfa-790	25	22	in	in	ADP
ajfa-790	25	23	selecting	select	VERB
ajfa-790	25	24	the	the	DET
ajfa-790	25	25	type	type	NOUN
ajfa-790	25	26	of	of	ADP
ajfa-790	25	27	accounting	accounting	NOUN
ajfa-790	25	28	policies	policy	NOUN
ajfa-790	25	29	and	and	CCONJ
ajfa-790	25	30	methods	method	NOUN
ajfa-790	25	31	.	.	PUNCT
ajfa-790	26	1	firms	firm	NOUN
ajfa-790	26	2	tend	tend	VERB
ajfa-790	26	3	to	to	PART
ajfa-790	26	4	smooth	smooth	VERB
ajfa-790	26	5	their	their	PRON
ajfa-790	26	6	income	income	NOUN
ajfa-790	26	7	so	so	SCONJ
ajfa-790	26	8	as	as	SCONJ
ajfa-790	26	9	to	to	PART
ajfa-790	26	10	minimize	minimize	VERB
ajfa-790	26	11	tax	tax	NOUN
ajfa-790	26	12	effects	effect	NOUN
ajfa-790	26	13	during	during	ADP
ajfa-790	26	14	the	the	DET
ajfa-790	26	15	time	time	NOUN
ajfa-790	26	16	.	.	PUNCT
ajfa-790	27	1	since	since	SCONJ
ajfa-790	27	2	more	more	ADJ
ajfa-790	27	3	income	income	NOUN
ajfa-790	27	4	leads	lead	VERB
ajfa-790	27	5	to	to	PART
ajfa-790	27	6	pay	pay	VERB
ajfa-790	27	7	more	more	ADJ
ajfa-790	27	8	tax	tax	NOUN
ajfa-790	27	9	and	and	CCONJ
ajfa-790	27	10	indeed	indeed	ADV
ajfa-790	27	11	results	result	VERB
ajfa-790	27	12	in	in	ADP
ajfa-790	27	13	going	go	VERB
ajfa-790	27	14	out	out	ADP
ajfa-790	27	15	liquidity	liquidity	NOUN
ajfa-790	27	16	,	,	PUNCT
ajfa-790	27	17	iranian	iranian	ADJ
ajfa-790	27	18	firms	firm	NOUN
ajfa-790	27	19	smooth	smooth	ADJ
ajfa-790	27	20	income	income	NOUN
ajfa-790	27	21	in	in	ADP
ajfa-790	27	22	order	order	NOUN
ajfa-790	27	23	to	to	PART
ajfa-790	27	24	minimize	minimize	VERB
ajfa-790	27	25	going	go	VERB
ajfa-790	27	26	out	out	ADP
ajfa-790	27	27	liquidity	liquidity	NOUN
ajfa-790	27	28	particularly	particularly	ADV
ajfa-790	27	29	in	in	ADP
ajfa-790	27	30	the	the	DET
ajfa-790	27	31	cases	case	NOUN
ajfa-790	27	32	that	that	PRON
ajfa-790	27	33	firms	firm	NOUN
ajfa-790	27	34	owe	owe	VERB
ajfa-790	27	35	considerable	considerable	ADJ
ajfa-790	27	36	tax	tax	NOUN
ajfa-790	27	37	debts	debt	NOUN
ajfa-790	27	38	.	.	PUNCT
ajfa-790	28	1	in	in	ADP
ajfa-790	28	2	this	this	DET
ajfa-790	28	3	paper	paper	NOUN
ajfa-790	28	4	,	,	PUNCT
ajfa-790	28	5	in	in	ADP
ajfa-790	28	6	order	order	NOUN
ajfa-790	28	7	to	to	PART
ajfa-790	28	8	measure	measure	VERB
ajfa-790	28	9	profitability	profitability	NOUN
ajfa-790	28	10	ratio	ratio	NOUN
ajfa-790	28	11	,	,	PUNCT
ajfa-790	28	12	two	two	NUM
ajfa-790	28	13	key	key	ADJ
ajfa-790	28	14	financial	financial	ADJ
ajfa-790	28	15	business	business	NOUN
ajfa-790	28	16	ratios	ratio	NOUN
ajfa-790	28	17	to	to	PART
ajfa-790	28	18	measure	measure	VERB
ajfa-790	28	19	a	a	DET
ajfa-790	28	20	company	company	NOUN
ajfa-790	28	21	’s	’s	PART
ajfa-790	28	22	efficiency	efficiency	NOUN
ajfa-790	28	23	are	be	AUX
ajfa-790	28	24	return	return	NOUN
ajfa-790	28	25	on	on	ADP
ajfa-790	28	26	assets	asset	NOUN
ajfa-790	28	27	(	(	PUNCT
ajfa-790	28	28	roa	roa	NOUN
ajfa-790	28	29	)	)	PUNCT
ajfa-790	28	30	and	and	CCONJ
ajfa-790	28	31	return	return	VERB
ajfa-790	28	32	on	on	ADP
ajfa-790	28	33	equity	equity	NOUN
ajfa-790	28	34	(	(	PUNCT
ajfa-790	28	35	roe	roe	PROPN
ajfa-790	28	36	)	)	PUNCT
ajfa-790	28	37	(	(	PUNCT
ajfa-790	28	38	saeidi	saeidi	PROPN
ajfa-790	28	39	,	,	PUNCT
ajfa-790	28	40	2007	2007	NUM
ajfa-790	28	41	,	,	PUNCT
ajfa-790	28	42	p.114	p.114	NOUN
ajfa-790	28	43	)	)	PUNCT
ajfa-790	28	44	.	.	PUNCT
ajfa-790	29	1	the	the	DET
ajfa-790	29	2	former	former	ADJ
ajfa-790	29	3	shows	show	VERB
ajfa-790	29	4	the	the	DET
ajfa-790	29	5	after	after	ADP
ajfa-790	29	6	tax	tax	NOUN
ajfa-790	29	7	earnings	earning	NOUN
ajfa-790	29	8	of	of	ADP
ajfa-790	29	9	assets	asset	NOUN
ajfa-790	29	10	and	and	CCONJ
ajfa-790	29	11	is	be	AUX
ajfa-790	29	12	an	an	DET
ajfa-790	29	13	indicator	indicator	NOUN
ajfa-790	29	14	of	of	ADP
ajfa-790	29	15	how	how	SCONJ
ajfa-790	29	16	profitable	profitable	ADJ
ajfa-790	29	17	a	a	DET
ajfa-790	29	18	company	company	NOUN
ajfa-790	29	19	is	be	AUX
ajfa-790	29	20	.	.	PUNCT
ajfa-790	30	1	return	return	VERB
ajfa-790	30	2	on	on	ADP
ajfa-790	30	3	assets	asset	NOUN
ajfa-790	30	4	ratio	ratio	NOUN
ajfa-790	30	5	is	be	AUX
ajfa-790	30	6	the	the	DET
ajfa-790	30	7	key	key	ADJ
ajfa-790	30	8	indicator	indicator	NOUN
ajfa-790	30	9	of	of	ADP
ajfa-790	30	10	the	the	DET
ajfa-790	30	11	profitability	profitability	NOUN
ajfa-790	30	12	of	of	ADP
ajfa-790	30	13	a	a	DET
ajfa-790	30	14	company	company	NOUN
ajfa-790	30	15	.	.	PUNCT
ajfa-790	31	1	this	this	DET
ajfa-790	31	2	ratio	ratio	NOUN
ajfa-790	31	3	is	be	AUX
ajfa-790	31	4	calculated	calculate	VERB
ajfa-790	31	5	by	by	ADP
ajfa-790	31	6	using	use	VERB
ajfa-790	31	7	the	the	DET
ajfa-790	31	8	following	follow	VERB
ajfa-790	31	9	formula	formula	NOUN
ajfa-790	31	10	:	:	PUNCT
ajfa-790	31	11	net	net	ADJ
ajfa-790	31	12	profit	profit	NOUN
ajfa-790	31	13	after	after	ADP
ajfa-790	31	14	taxes	taxis	NOUN
ajfa-790	31	15	/total	/total	ADJ
ajfa-790	31	16	assets	asset	NOUN
ajfa-790	31	17	.	.	PUNCT
ajfa-790	32	1	the	the	DET
ajfa-790	32	2	latter	latter	ADJ
ajfa-790	32	3	measures	measure	VERB
ajfa-790	32	4	the	the	DET
ajfa-790	32	5	return	return	NOUN
ajfa-790	32	6	on	on	ADP
ajfa-790	32	7	the	the	DET
ajfa-790	32	8	money	money	NOUN
ajfa-790	32	9	the	the	DET
ajfa-790	32	10	investors	investor	NOUN
ajfa-790	32	11	have	have	AUX
ajfa-790	32	12	put	put	VERB
ajfa-790	32	13	into	into	ADP
ajfa-790	32	14	the	the	DET
ajfa-790	32	15	asian	asian	ADJ
ajfa-790	32	16	journal	journal	NOUN
ajfa-790	32	17	of	of	ADP
ajfa-790	32	18	finance	finance	PROPN
ajfa-790	32	19	&	&	CCONJ
ajfa-790	32	20	accounting	accounting	PROPN
ajfa-790	32	21	issn	issn	PROPN
ajfa-790	32	22	1946	1946	NUM
ajfa-790	32	23	-	-	PUNCT
ajfa-790	32	24	052x	052x	NOUN
ajfa-790	32	25	2012	2012	NUM
ajfa-790	32	26	,	,	PUNCT
ajfa-790	32	27	vol	vol	NOUN
ajfa-790	32	28	.	.	PROPN
ajfa-790	32	29	4	4	NUM
ajfa-790	32	30	,	,	PUNCT
ajfa-790	32	31	no	no	INTJ
ajfa-790	32	32	.	.	NOUN
ajfa-790	32	33	1	1	NUM
ajfa-790	32	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-790	32	35	48	48	NUM
ajfa-790	32	36	company	company	NOUN
ajfa-790	32	37	.	.	PUNCT
ajfa-790	33	1	return	return	VERB
ajfa-790	33	2	on	on	ADP
ajfa-790	33	3	equity	equity	NOUN
ajfa-790	33	4	ratio	ratio	NOUN
ajfa-790	33	5	is	be	AUX
ajfa-790	33	6	the	the	DET
ajfa-790	33	7	key	key	ADJ
ajfa-790	33	8	indicator	indicator	NOUN
ajfa-790	33	9	of	of	ADP
ajfa-790	33	10	the	the	DET
ajfa-790	33	11	management	management	NOUN
ajfa-790	33	12	performance	performance	NOUN
ajfa-790	33	13	.	.	PUNCT
ajfa-790	34	1	this	this	PRON
ajfa-790	34	2	is	be	AUX
ajfa-790	34	3	calculated	calculate	VERB
ajfa-790	34	4	by	by	ADP
ajfa-790	34	5	:	:	PUNCT
ajfa-790	34	6	net	net	ADJ
ajfa-790	34	7	income	income	NOUN
ajfa-790	34	8	/	/	SYM
ajfa-790	34	9	stockholder	stockholder	NOUN
ajfa-790	34	10	's	's	PART
ajfa-790	34	11	equity	equity	NOUN
ajfa-790	34	12	2	2	NUM
ajfa-790	34	13	.	.	PUNCT
ajfa-790	34	14	literature	literature	NOUN
ajfa-790	34	15	review	review	PROPN
ajfa-790	34	16	income	income	NOUN
ajfa-790	34	17	smoothing	smoothing	NOUN
ajfa-790	34	18	has	have	AUX
ajfa-790	34	19	been	be	AUX
ajfa-790	34	20	a	a	DET
ajfa-790	34	21	topic	topic	NOUN
ajfa-790	34	22	of	of	ADP
ajfa-790	34	23	interest	interest	NOUN
ajfa-790	34	24	among	among	ADP
ajfa-790	34	25	many	many	ADJ
ajfa-790	34	26	researchers	researcher	NOUN
ajfa-790	34	27	for	for	ADP
ajfa-790	34	28	decades	decade	NOUN
ajfa-790	34	29	especially	especially	ADV
ajfa-790	34	30	after	after	ADP
ajfa-790	34	31	1970	1970	NUM
ajfa-790	34	32	.	.	PUNCT
ajfa-790	35	1	eckel	eckel	NOUN
ajfa-790	35	2	(	(	PUNCT
ajfa-790	35	3	1981	1981	NUM
ajfa-790	35	4	)	)	PUNCT
ajfa-790	35	5	revisited	revisit	VERB
ajfa-790	35	6	the	the	DET
ajfa-790	35	7	previous	previous	ADJ
ajfa-790	35	8	researches	research	NOUN
ajfa-790	35	9	on	on	ADP
ajfa-790	35	10	income	income	NOUN
ajfa-790	35	11	smoothing	smoothing	NOUN
ajfa-790	35	12	and	and	CCONJ
ajfa-790	35	13	suggested	suggest	VERB
ajfa-790	35	14	an	an	DET
ajfa-790	35	15	alternative	alternative	ADJ
ajfa-790	35	16	conceptual	conceptual	ADJ
ajfa-790	35	17	framework	framework	NOUN
ajfa-790	35	18	to	to	PART
ajfa-790	35	19	discern	discern	VERB
ajfa-790	35	20	income	income	NOUN
ajfa-790	35	21	smoothing	smoothing	NOUN
ajfa-790	35	22	manner	manner	NOUN
ajfa-790	35	23	.	.	PUNCT
ajfa-790	36	1	he	he	PRON
ajfa-790	36	2	criticized	criticize	VERB
ajfa-790	36	3	most	most	ADJ
ajfa-790	36	4	of	of	ADP
ajfa-790	36	5	the	the	DET
ajfa-790	36	6	researches	research	NOUN
ajfa-790	36	7	for	for	ADP
ajfa-790	36	8	using	use	VERB
ajfa-790	36	9	one	one	NUM
ajfa-790	36	10	accounting	account	VERB
ajfa-790	36	11	variable	variable	NOUN
ajfa-790	36	12	to	to	PART
ajfa-790	36	13	determine	determine	VERB
ajfa-790	36	14	income	income	NOUN
ajfa-790	36	15	smoothing	smoothing	NOUN
ajfa-790	36	16	.	.	PUNCT
ajfa-790	37	1	he	he	PRON
ajfa-790	37	2	suggested	suggest	VERB
ajfa-790	37	3	that	that	SCONJ
ajfa-790	37	4	firms	firm	NOUN
ajfa-790	37	5	with	with	ADP
ajfa-790	37	6	a	a	DET
ajfa-790	37	7	smooth	smooth	ADJ
ajfa-790	37	8	income	income	NOUN
ajfa-790	37	9	use	use	NOUN
ajfa-790	37	10	the	the	DET
ajfa-790	37	11	joint	joint	ADJ
ajfa-790	37	12	effect	effect	NOUN
ajfa-790	37	13	of	of	ADP
ajfa-790	37	14	accounting	accounting	NOUN
ajfa-790	37	15	variables	variable	NOUN
ajfa-790	37	16	so	so	SCONJ
ajfa-790	37	17	as	as	SCONJ
ajfa-790	37	18	to	to	PART
ajfa-790	37	19	minimize	minimize	VERB
ajfa-790	37	20	income	income	NOUN
ajfa-790	37	21	variables	variable	NOUN
ajfa-790	37	22	to	to	ADP
ajfa-790	37	23	the	the	DET
ajfa-790	37	24	least	least	ADJ
ajfa-790	37	25	.	.	PUNCT
ajfa-790	38	1	he	he	PRON
ajfa-790	38	2	concluded	conclude	VERB
ajfa-790	38	3	that	that	SCONJ
ajfa-790	38	4	just	just	ADV
ajfa-790	38	5	three	three	NUM
ajfa-790	38	6	percent	percent	NOUN
ajfa-790	38	7	of	of	ADP
ajfa-790	38	8	selected	select	VERB
ajfa-790	38	9	sample	sample	NOUN
ajfa-790	38	10	were	be	AUX
ajfa-790	38	11	carrying	carry	VERB
ajfa-790	38	12	out	out	ADP
ajfa-790	38	13	artificial	artificial	ADJ
ajfa-790	38	14	smoothing	smoothing	NOUN
ajfa-790	38	15	.	.	PUNCT
ajfa-790	39	1	although	although	SCONJ
ajfa-790	39	2	only	only	ADV
ajfa-790	39	3	using	use	VERB
ajfa-790	39	4	sale	sale	NOUN
ajfa-790	39	5	and	and	CCONJ
ajfa-790	39	6	income	income	NOUN
ajfa-790	39	7	variables	variable	NOUN
ajfa-790	39	8	in	in	ADP
ajfa-790	39	9	his	his	PRON
ajfa-790	39	10	test	test	NOUN
ajfa-790	39	11	,	,	PUNCT
ajfa-790	39	12	he	he	PRON
ajfa-790	39	13	thought	think	VERB
ajfa-790	39	14	that	that	SCONJ
ajfa-790	39	15	income	income	NOUN
ajfa-790	39	16	arises	arise	VERB
ajfa-790	39	17	from	from	ADP
ajfa-790	39	18	the	the	DET
ajfa-790	39	19	difference	difference	NOUN
ajfa-790	39	20	between	between	ADP
ajfa-790	39	21	sale	sale	NOUN
ajfa-790	39	22	and	and	CCONJ
ajfa-790	39	23	stable	stable	ADJ
ajfa-790	39	24	and	and	CCONJ
ajfa-790	39	25	unstable	unstable	ADJ
ajfa-790	39	26	expenses	expense	NOUN
ajfa-790	39	27	are	be	AUX
ajfa-790	39	28	caused	cause	VERB
ajfa-790	39	29	by	by	ADP
ajfa-790	39	30	different	different	ADJ
ajfa-790	39	31	variables	variable	NOUN
ajfa-790	39	32	.	.	PUNCT
ajfa-790	40	1	ryahi	ryahi	PROPN
ajfa-790	40	2	bolouki	bolouki	PROPN
ajfa-790	40	3	and	and	CCONJ
ajfa-790	40	4	pikvar	pikvar	NOUN
ajfa-790	40	5	(	(	PUNCT
ajfa-790	40	6	2002	2002	NUM
ajfa-790	40	7	)	)	PUNCT
ajfa-790	40	8	by	by	ADP
ajfa-790	40	9	dividing	divide	VERB
ajfa-790	40	10	the	the	DET
ajfa-790	40	11	companies	company	NOUN
ajfa-790	40	12	into	into	ADP
ajfa-790	40	13	two	two	NUM
ajfa-790	40	14	sections	section	NOUN
ajfa-790	40	15	including	include	VERB
ajfa-790	40	16	central	central	ADJ
ajfa-790	40	17	and	and	CCONJ
ajfa-790	40	18	peripheral	peripheral	ADJ
ajfa-790	40	19	industries	industry	NOUN
ajfa-790	40	20	tested	test	VERB
ajfa-790	40	21	the	the	DET
ajfa-790	40	22	hypothesis	hypothesis	NOUN
ajfa-790	40	23	to	to	PART
ajfa-790	40	24	demonstrate	demonstrate	VERB
ajfa-790	40	25	that	that	SCONJ
ajfa-790	40	26	central	central	ADJ
ajfa-790	40	27	companies	company	NOUN
ajfa-790	40	28	are	be	AUX
ajfa-790	40	29	of	of	ADP
ajfa-790	40	30	less	less	ADJ
ajfa-790	40	31	smoothing	smoothing	NOUN
ajfa-790	40	32	ratio	ratio	NOUN
ajfa-790	40	33	than	than	ADP
ajfa-790	40	34	peripheral	peripheral	ADJ
ajfa-790	40	35	companies	company	NOUN
ajfa-790	40	36	.	.	PUNCT
ajfa-790	41	1	they	they	PRON
ajfa-790	41	2	concluded	conclude	VERB
ajfa-790	41	3	that	that	SCONJ
ajfa-790	41	4	peripheral	peripheral	ADJ
ajfa-790	41	5	companies	company	NOUN
ajfa-790	41	6	report	report	VERB
ajfa-790	41	7	more	more	ADJ
ajfa-790	41	8	smoothing	smoothing	NOUN
ajfa-790	41	9	behavior	behavior	NOUN
ajfa-790	41	10	than	than	SCONJ
ajfa-790	41	11	central	central	ADJ
ajfa-790	41	12	companies	company	NOUN
ajfa-790	41	13	do	do	VERB
ajfa-790	41	14	.	.	PUNCT
ajfa-790	42	1	moses	moses	PROPN
ajfa-790	42	2	(	(	PUNCT
ajfa-790	42	3	1987	1987	NUM
ajfa-790	42	4	)	)	PUNCT
ajfa-790	42	5	demonstrated	demonstrate	VERB
ajfa-790	42	6	that	that	SCONJ
ajfa-790	42	7	accounting	accounting	NOUN
ajfa-790	42	8	changes	change	NOUN
ajfa-790	42	9	are	be	AUX
ajfa-790	42	10	considered	consider	VERB
ajfa-790	42	11	as	as	ADP
ajfa-790	42	12	income	income	NOUN
ajfa-790	42	13	smoothing	smoothing	NOUN
ajfa-790	42	14	devices	device	NOUN
ajfa-790	42	15	.	.	PUNCT
ajfa-790	43	1	he	he	PRON
ajfa-790	43	2	indicated	indicate	VERB
ajfa-790	43	3	that	that	SCONJ
ajfa-790	43	4	accounting	accounting	NOUN
ajfa-790	43	5	changes	change	NOUN
ajfa-790	43	6	can	can	AUX
ajfa-790	43	7	be	be	AUX
ajfa-790	43	8	used	use	VERB
ajfa-790	43	9	to	to	PART
ajfa-790	43	10	minimize	minimize	VERB
ajfa-790	43	11	income	income	NOUN
ajfa-790	43	12	fluctuation	fluctuation	NOUN
ajfa-790	43	13	instead	instead	ADV
ajfa-790	43	14	of	of	ADP
ajfa-790	43	15	maximizing	maximize	VERB
ajfa-790	43	16	or	or	CCONJ
ajfa-790	43	17	minimizing	minimize	VERB
ajfa-790	43	18	reported	report	VERB
ajfa-790	43	19	income	income	NOUN
ajfa-790	43	20	.	.	PUNCT
ajfa-790	44	1	his	his	PRON
ajfa-790	44	2	research	research	NOUN
ajfa-790	44	3	was	be	AUX
ajfa-790	44	4	bases	basis	NOUN
ajfa-790	44	5	on	on	ADP
ajfa-790	44	6	two	two	NUM
ajfa-790	44	7	tests	test	NOUN
ajfa-790	44	8	.	.	PUNCT
ajfa-790	45	1	the	the	DET
ajfa-790	45	2	first	first	ADJ
ajfa-790	45	3	one	one	NOUN
ajfa-790	45	4	examined	examine	VERB
ajfa-790	45	5	those	those	DET
ajfa-790	45	6	companies	company	NOUN
ajfa-790	45	7	with	with	ADP
ajfa-790	45	8	a	a	DET
ajfa-790	45	9	smooth	smooth	ADJ
ajfa-790	45	10	income	income	NOUN
ajfa-790	45	11	and	and	CCONJ
ajfa-790	45	12	the	the	DET
ajfa-790	45	13	other	other	ADJ
ajfa-790	45	14	one	one	NOUN
ajfa-790	45	15	investigated	investigate	VERB
ajfa-790	45	16	the	the	DET
ajfa-790	45	17	effects	effect	NOUN
ajfa-790	45	18	of	of	ADP
ajfa-790	45	19	motivational	motivational	ADJ
ajfa-790	45	20	factors	factor	NOUN
ajfa-790	45	21	toward	toward	ADP
ajfa-790	45	22	income	income	NOUN
ajfa-790	45	23	smoothing	smoothing	NOUN
ajfa-790	45	24	.	.	PUNCT
ajfa-790	46	1	he	he	PRON
ajfa-790	46	2	found	find	VERB
ajfa-790	46	3	smoothing	smooth	VERB
ajfa-790	46	4	behavior	behavior	NOUN
ajfa-790	46	5	as	as	ADP
ajfa-790	46	6	subject	subject	ADJ
ajfa-790	46	7	to	to	ADP
ajfa-790	46	8	management	management	NOUN
ajfa-790	46	9	motivations	motivation	NOUN
ajfa-790	46	10	.	.	PUNCT
ajfa-790	47	1	hunt	hunt	NOUN
ajfa-790	47	2	et	et	PROPN
ajfa-790	47	3	al	al	PROPN
ajfa-790	47	4	.	.	PROPN
ajfa-790	48	1	(	(	PUNCT
ajfa-790	48	2	2000	2000	NUM
ajfa-790	48	3	)	)	PUNCT
ajfa-790	48	4	claimed	claim	VERB
ajfa-790	48	5	that	that	SCONJ
ajfa-790	48	6	income	income	NOUN
ajfa-790	48	7	smoothing	smoothing	NOUN
ajfa-790	48	8	enhances	enhance	VERB
ajfa-790	48	9	synchronic	synchronic	ADJ
ajfa-790	48	10	price	price	NOUN
ajfa-790	48	11	-	-	PUNCT
ajfa-790	48	12	earnings	earning	NOUN
ajfa-790	48	13	relations	relation	NOUN
ajfa-790	48	14	for	for	ADP
ajfa-790	48	15	each	each	PRON
ajfa-790	48	16	they	they	PRON
ajfa-790	48	17	thought	think	VERB
ajfa-790	48	18	that	that	SCONJ
ajfa-790	48	19	income	income	NOUN
ajfa-790	48	20	smoothing	smooth	VERB
ajfa-790	48	21	provide	provide	VERB
ajfa-790	48	22	better	well	ADJ
ajfa-790	48	23	information	information	NOUN
ajfa-790	48	24	on	on	ADP
ajfa-790	48	25	earnings	earning	NOUN
ajfa-790	48	26	.	.	PUNCT
ajfa-790	49	1	3	3	X
ajfa-790	49	2	.	.	X
ajfa-790	49	3	research	research	NOUN
ajfa-790	49	4	methodology	methodology	NOUN
ajfa-790	49	5	this	this	DET
ajfa-790	49	6	research	research	NOUN
ajfa-790	49	7	is	be	AUX
ajfa-790	49	8	basically	basically	ADV
ajfa-790	49	9	of	of	ADP
ajfa-790	49	10	casual	casual	ADJ
ajfa-790	49	11	and	and	CCONJ
ajfa-790	49	12	applied	apply	VERB
ajfa-790	49	13	research	research	NOUN
ajfa-790	49	14	types	type	NOUN
ajfa-790	49	15	and	and	CCONJ
ajfa-790	49	16	employed	employ	VERB
ajfa-790	49	17	the	the	DET
ajfa-790	49	18	coefficient	coefficient	NOUN
ajfa-790	49	19	of	of	ADP
ajfa-790	49	20	variation	variation	NOUN
ajfa-790	49	21	method	method	NOUN
ajfa-790	49	22	developed	develop	VERB
ajfa-790	49	23	by	by	ADP
ajfa-790	49	24	eckel	eckel	NOUN
ajfa-790	49	25	(	(	PUNCT
ajfa-790	49	26	1981	1981	NUM
ajfa-790	49	27	)	)	PUNCT
ajfa-790	49	28	to	to	PART
ajfa-790	49	29	determine	determine	VERB
ajfa-790	49	30	the	the	DET
ajfa-790	49	31	presence	presence	NOUN
ajfa-790	49	32	of	of	ADP
ajfa-790	49	33	income	income	NOUN
ajfa-790	49	34	smoothing	smooth	VERB
ajfa-790	49	35	.	.	PUNCT
ajfa-790	50	1	in	in	ADP
ajfa-790	50	2	this	this	DET
ajfa-790	50	3	method	method	NOUN
ajfa-790	50	4	,	,	PUNCT
ajfa-790	50	5	the	the	DET
ajfa-790	50	6	coefficient	coefficient	NOUN
ajfa-790	50	7	of	of	ADP
ajfa-790	50	8	variations	variation	NOUN
ajfa-790	50	9	is	be	AUX
ajfa-790	50	10	used	use	VERB
ajfa-790	50	11	to	to	PART
ajfa-790	50	12	measure	measure	VERB
ajfa-790	50	13	the	the	DET
ajfa-790	50	14	variability	variability	NOUN
ajfa-790	50	15	of	of	ADP
ajfa-790	50	16	sales	sale	NOUN
ajfa-790	50	17	and	and	CCONJ
ajfa-790	50	18	income	income	NOUN
ajfa-790	50	19	.	.	PUNCT
ajfa-790	51	1	this	this	DET
ajfa-790	51	2	method	method	NOUN
ajfa-790	51	3	has	have	AUX
ajfa-790	51	4	been	be	AUX
ajfa-790	51	5	used	use	VERB
ajfa-790	51	6	by	by	ADP
ajfa-790	51	7	many	many	ADJ
ajfa-790	51	8	previous	previous	ADJ
ajfa-790	51	9	studies	study	NOUN
ajfa-790	51	10	in	in	ADP
ajfa-790	51	11	determining	determine	VERB
ajfa-790	51	12	the	the	DET
ajfa-790	51	13	presence	presence	NOUN
ajfa-790	51	14	of	of	ADP
ajfa-790	51	15	income	income	NOUN
ajfa-790	51	16	smoothing	smooth	VERB
ajfa-790	51	17	like	like	ADP
ajfa-790	51	18	albrecht	albrecht	PROPN
ajfa-790	51	19	and	and	CCONJ
ajfa-790	51	20	richardson	richardson	PROPN
ajfa-790	51	21	(	(	PUNCT
ajfa-790	51	22	1990	1990	NUM
ajfa-790	51	23	)	)	PUNCT
ajfa-790	51	24	.	.	PUNCT
ajfa-790	52	1	the	the	DET
ajfa-790	52	2	company	company	NOUN
ajfa-790	52	3	is	be	AUX
ajfa-790	52	4	artificial	artificial	ADJ
ajfa-790	52	5	smoothing	smoothing	NOUN
ajfa-790	52	6	if	if	SCONJ
ajfa-790	52	7	1	1	PROPN
ajfa-790	52	8			NOUN
ajfa-790	52	9			X
ajfa-790	52	10	scv	scv	PROPN
ajfa-790	52	11	icv	icv	PROPN
ajfa-790	52	12	.	.	PUNCT
ajfa-790	53	1	i	i	PRON
ajfa-790	53	2	nii	nii	PROPN
ajfa-790	53	3			NOUN
ajfa-790	53	4			ADJ
ajfa-790	53	5			NOUN
ajfa-790	53	6			X
ajfa-790	53	7	1/	1/	NUM
ajfa-790	53	8	)	)	PUNCT
ajfa-790	53	9	(	(	PUNCT
ajfa-790	53	10	icv	icv	PROPN
ajfa-790	53	11	2	2	NUM
ajfa-790	54	1	i	i	PRON
ajfa-790	54	2	s	s	VERB
ajfa-790	54	3	nss	nss	NOUN
ajfa-790	54	4	s	s	PART
ajfa-790	54	5			NOUN
ajfa-790	54	6			ADJ
ajfa-790	54	7			NOUN
ajfa-790	54	8			X
ajfa-790	54	9	1/	1/	NUM
ajfa-790	54	10	)	)	PUNCT
ajfa-790	54	11	(	(	PUNCT
ajfa-790	54	12	cv	cv	PROPN
ajfa-790	54	13	2	2	NUM
ajfa-790	54	14	i	i	PRON
ajfa-790	54	15	asian	asian	ADJ
ajfa-790	54	16	journal	journal	PROPN
ajfa-790	54	17	of	of	ADP
ajfa-790	54	18	finance	finance	PROPN
ajfa-790	54	19	&	&	CCONJ
ajfa-790	54	20	accounting	accounting	PROPN
ajfa-790	54	21	issn	issn	PROPN
ajfa-790	54	22	1946	1946	NUM
ajfa-790	54	23	-	-	PUNCT
ajfa-790	54	24	052x	052x	NOUN
ajfa-790	54	25	2012	2012	NUM
ajfa-790	54	26	,	,	PUNCT
ajfa-790	54	27	vol	vol	NOUN
ajfa-790	54	28	.	.	PROPN
ajfa-790	54	29	4	4	NUM
ajfa-790	54	30	,	,	PUNCT
ajfa-790	54	31	no	no	INTJ
ajfa-790	54	32	.	.	NOUN
ajfa-790	54	33	1	1	NUM
ajfa-790	54	34	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-790	54	35	49	49	NUM
ajfa-790	54	36	i	i	NOUN
ajfa-790	54	37	income	income	NOUN
ajfa-790	54	38	change	change	NOUN
ajfa-790	54	39	s		VERB
ajfa-790	54	40	selling	sell	VERB
ajfa-790	54	41	change	change	NOUN
ajfa-790	54	42	cv	cv	ADJ
ajfa-790	54	43	coefficient	coefficient	NOUN
ajfa-790	54	44	of	of	ADP
ajfa-790	54	45	variation	variation	NOUN
ajfa-790	54	46	s	s	ADV
ajfa-790	54	47	selling	sell	VERB
ajfa-790	54	48	average	average	ADJ
ajfa-790	54	49	i	i	NOUN
ajfa-790	54	50	income	income	NOUN
ajfa-790	54	51	average	average	ADJ
ajfa-790	54	52	4	4	NUM
ajfa-790	54	53	.	.	PUNCT
ajfa-790	54	54	statistical	statistical	ADJ
ajfa-790	54	55	population	population	NOUN
ajfa-790	54	56	in	in	ADP
ajfa-790	54	57	order	order	NOUN
ajfa-790	54	58	to	to	PART
ajfa-790	54	59	analyze	analyze	VERB
ajfa-790	54	60	income	income	NOUN
ajfa-790	54	61	soothing	soothe	VERB
ajfa-790	54	62	practices	practice	NOUN
ajfa-790	54	63	in	in	ADP
ajfa-790	54	64	the	the	DET
ajfa-790	54	65	current	current	ADJ
ajfa-790	54	66	study	study	NOUN
ajfa-790	54	67	,	,	PUNCT
ajfa-790	54	68	numbers	number	NOUN
ajfa-790	54	69	of	of	ADP
ajfa-790	54	70	accepted	accept	VERB
ajfa-790	54	71	companies	company	NOUN
ajfa-790	54	72	in	in	ADP
ajfa-790	54	73	tehran	tehran	PROPN
ajfa-790	54	74	stock	stock	PROPN
ajfa-790	54	75	exchange	exchange	PROPN
ajfa-790	54	76	including168	including168	NOUN
ajfa-790	54	77	companies	company	NOUN
ajfa-790	54	78	were	be	AUX
ajfa-790	54	79	selected	select	VERB
ajfa-790	54	80	according	accord	VERB
ajfa-790	54	81	to	to	ADP
ajfa-790	54	82	the	the	DET
ajfa-790	54	83	following	following	ADJ
ajfa-790	54	84	conditions	condition	NOUN
ajfa-790	54	85	:	:	PUNCT
ajfa-790	55	1	1	1	X
ajfa-790	55	2	.	.	X
ajfa-790	55	3	the	the	DET
ajfa-790	55	4	selected	select	VERB
ajfa-790	55	5	companies	company	NOUN
ajfa-790	55	6	must	must	AUX
ajfa-790	55	7	have	have	VERB
ajfa-790	55	8	the	the	DET
ajfa-790	55	9	whole	whole	ADJ
ajfa-790	55	10	10	10	NUM
ajfa-790	55	11	-	-	PUNCT
ajfa-790	55	12	year	year	NOUN
ajfa-790	55	13	period	period	NOUN
ajfa-790	55	14	and	and	CCONJ
ajfa-790	55	15	have	have	VERB
ajfa-790	55	16	fiscalyear	fiscalyear	ADJ
ajfa-790	55	17	end	end	NOUN
ajfa-790	55	18	of	of	ADP
ajfa-790	55	19	12/29	12/29	NUM
ajfa-790	55	20	.	.	PUNCT
ajfa-790	56	1	2	2	NUM
ajfa-790	56	2	.	.	X
ajfa-790	56	3	companies	company	NOUN
ajfa-790	56	4	must	must	AUX
ajfa-790	56	5	be	be	AUX
ajfa-790	56	6	continuously	continuously	ADV
ajfa-790	56	7	selling	sell	VERB
ajfa-790	56	8	their	their	PRON
ajfa-790	56	9	shares	share	NOUN
ajfa-790	56	10	in	in	ADP
ajfa-790	56	11	tehran	tehran	PROPN
ajfa-790	56	12	stock	stock	PROPN
ajfa-790	56	13	exchange	exchange	PROPN
ajfa-790	56	14	.	.	PUNCT
ajfa-790	57	1	3	3	X
ajfa-790	57	2	.	.	X
ajfa-790	57	3	companies	company	NOUN
ajfa-790	57	4	must	must	AUX
ajfa-790	57	5	not	not	PART
ajfa-790	57	6	be	be	AUX
ajfa-790	57	7	of	of	ADP
ajfa-790	57	8	brokerage	brokerage	NOUN
ajfa-790	57	9	companies	company	NOUN
ajfa-790	57	10	and	and	CCONJ
ajfa-790	57	11	their	their	PRON
ajfa-790	57	12	financial	financial	ADJ
ajfa-790	57	13	information	information	NOUN
ajfa-790	57	14	is	be	AUX
ajfa-790	57	15	available	available	ADJ
ajfa-790	57	16	within	within	ADP
ajfa-790	57	17	the	the	DET
ajfa-790	57	18	whole	whole	ADJ
ajfa-790	57	19	10	10	NUM
ajfa-790	57	20	-	-	PUNCT
ajfa-790	57	21	year	year	NOUN
ajfa-790	57	22	period	period	NOUN
ajfa-790	57	23	.	.	PUNCT
ajfa-790	58	1	4	4	X
ajfa-790	58	2	.	.	X
ajfa-790	58	3	companies	company	NOUN
ajfa-790	58	4	must	must	AUX
ajfa-790	58	5	be	be	AUX
ajfa-790	58	6	profitable	profitable	ADJ
ajfa-790	58	7	.	.	PUNCT
ajfa-790	59	1	5	5	X
ajfa-790	59	2	.	.	X
ajfa-790	59	3	findings	finding	VERB
ajfa-790	59	4	5.1	5.1	NUM
ajfa-790	59	5	.	.	PUNCT
ajfa-790	60	1	the	the	DET
ajfa-790	60	2	first	first	ADJ
ajfa-790	60	3	hypothesis	hypothesis	NOUN
ajfa-790	60	4	testing	testing	NOUN
ajfa-790	60	5	:	:	PUNCT
ajfa-790	60	6	h0	h0	NOUN
ajfa-790	60	7	:	:	PUNCT
ajfa-790	60	8	there	there	PRON
ajfa-790	60	9	is	be	VERB
ajfa-790	60	10	no	no	DET
ajfa-790	60	11	relationship	relationship	NOUN
ajfa-790	60	12	between	between	ADP
ajfa-790	60	13	the	the	DET
ajfa-790	60	14	income	income	NOUN
ajfa-790	60	15	tax	tax	NOUN
ajfa-790	60	16	of	of	ADP
ajfa-790	60	17	accepted	accept	VERB
ajfa-790	60	18	companies	company	NOUN
ajfa-790	60	19	in	in	ADP
ajfa-790	60	20	tehran	tehran	PROPN
ajfa-790	60	21	stock	stock	PROPN
ajfa-790	60	22	exchange	exchange	PROPN
ajfa-790	60	23	and	and	CCONJ
ajfa-790	60	24	income	income	NOUN
ajfa-790	60	25	smoothing	smoothing	NOUN
ajfa-790	60	26	.	.	PUNCT
ajfa-790	61	1	h1	h1	PROPN
ajfa-790	61	2	:	:	PUNCT
ajfa-790	61	3	there	there	PRON
ajfa-790	61	4	is	be	VERB
ajfa-790	61	5	relationship	relationship	NOUN
ajfa-790	61	6	between	between	ADP
ajfa-790	61	7	the	the	DET
ajfa-790	61	8	income	income	NOUN
ajfa-790	61	9	tax	tax	NOUN
ajfa-790	61	10	of	of	ADP
ajfa-790	61	11	accepted	accept	VERB
ajfa-790	61	12	companies	company	NOUN
ajfa-790	61	13	in	in	ADP
ajfa-790	61	14	tehran	tehran	PROPN
ajfa-790	61	15	stock	stock	PROPN
ajfa-790	61	16	exchange	exchange	PROPN
ajfa-790	61	17	and	and	CCONJ
ajfa-790	61	18	income	income	NOUN
ajfa-790	61	19	smoothing	smoothing	NOUN
ajfa-790	61	20	.	.	PUNCT
ajfa-790	62	1	for	for	ADP
ajfa-790	62	2	testing	test	VERB
ajfa-790	62	3	the	the	DET
ajfa-790	62	4	firs	fir	NOUN
ajfa-790	62	5	hypothesis	hypothesis	NOUN
ajfa-790	62	6	,	,	PUNCT
ajfa-790	62	7	logit	logit	PROPN
ajfa-790	62	8	model	model	PROPN
ajfa-790	62	9	developed	develop	VERB
ajfa-790	62	10	type	type	NOUN
ajfa-790	62	11	of	of	ADP
ajfa-790	62	12	linear	linear	ADJ
ajfa-790	62	13	regression	regression	NOUN
ajfa-790	62	14	was	be	AUX
ajfa-790	62	15	used	use	VERB
ajfa-790	62	16	.	.	PUNCT
ajfa-790	63	1	the	the	DET
ajfa-790	63	2	results	result	NOUN
ajfa-790	63	3	are	be	AUX
ajfa-790	63	4	illustrated	illustrate	VERB
ajfa-790	63	5	in	in	ADP
ajfa-790	63	6	the	the	DET
ajfa-790	63	7	following	follow	VERB
ajfa-790	63	8	table	table	NOUN
ajfa-790	63	9	.	.	PUNCT
ajfa-790	64	1	table	table	NOUN
ajfa-790	64	2	1	1	NUM
ajfa-790	64	3	.	.	PUNCT
ajfa-790	65	1	the	the	DET
ajfa-790	65	2	relationship	relationship	NOUN
ajfa-790	65	3	between	between	ADP
ajfa-790	65	4	tax	tax	NOUN
ajfa-790	65	5	income	income	NOUN
ajfa-790	65	6	and	and	CCONJ
ajfa-790	65	7	income	income	NOUN
ajfa-790	65	8	smoothing	smooth	VERB
ajfa-790	65	9	likelihood	likelihood	NOUN
ajfa-790	65	10	ratio	ratio	NOUN
ajfa-790	65	11	tests	test	NOUN
ajfa-790	65	12	effect	effect	VERB
ajfa-790	65	13	model	model	NOUN
ajfa-790	65	14	fitting	fitting	ADJ
ajfa-790	65	15	criteria	criterion	NOUN
ajfa-790	65	16	likelihood	likelihood	NOUN
ajfa-790	65	17	ratio	ratio	NOUN
ajfa-790	65	18	tests	test	NOUN
ajfa-790	65	19	-2	-2	INTJ
ajfa-790	65	20	log	log	PROPN
ajfa-790	65	21	likelihood	likelihood	NOUN
ajfa-790	65	22	of	of	ADP
ajfa-790	65	23	reduced	reduced	ADJ
ajfa-790	65	24	model	model	NOUN
ajfa-790	65	25	chi	chi	PROPN
ajfa-790	65	26	-	-	PUNCT
ajfa-790	65	27	square	square	ADJ
ajfa-790	65	28	df	df	PROPN
ajfa-790	65	29	sig	sig	PROPN
ajfa-790	65	30	.	.	PUNCT
ajfa-790	66	1	intercept	intercept	VERB
ajfa-790	66	2	5.545a	5.545a	NUM
ajfa-790	66	3	.000	.000	NUM
ajfa-790	66	4	0	0	NUM
ajfa-790	66	5	.	.	PUNCT
ajfa-790	67	1	tax	tax	NOUN
ajfa-790	67	2	228.733	228.733	NUM
ajfa-790	67	3	223.187	223.187	NUM
ajfa-790	67	4	162	162	NUM
ajfa-790	67	5	.001	.001	NUM
ajfa-790	67	6	according	accord	VERB
ajfa-790	67	7	to	to	ADP
ajfa-790	67	8	logistic	logistic	ADJ
ajfa-790	67	9	correlation	correlation	NOUN
ajfa-790	67	10	test	test	NOUN
ajfa-790	67	11	,	,	PUNCT
ajfa-790	67	12	the	the	DET
ajfa-790	67	13	amount	amount	NOUN
ajfa-790	67	14	of	of	ADP
ajfa-790	67	15	sig	sig	NOUN
ajfa-790	67	16	obtained	obtain	VERB
ajfa-790	67	17	is	be	AUX
ajfa-790	67	18	0/001	0/001	NUM
ajfa-790	67	19	with	with	ADP
ajfa-790	67	20	the	the	DET
ajfa-790	67	21	confidence	confidence	NOUN
ajfa-790	67	22	level	level	NOUN
ajfa-790	67	23	of	of	ADP
ajfa-790	67	24	0/95	0/95	NUM
ajfa-790	67	25	that	that	PRON
ajfa-790	67	26	rejected	reject	VERB
ajfa-790	67	27	h0	h0	PROPN
ajfa-790	67	28	.	.	PUNCT
ajfa-790	68	1	in	in	ADP
ajfa-790	68	2	other	other	ADJ
ajfa-790	68	3	words	word	NOUN
ajfa-790	68	4	,	,	PUNCT
ajfa-790	68	5	there	there	PRON
ajfa-790	68	6	is	be	VERB
ajfa-790	68	7	significant	significant	ADJ
ajfa-790	68	8	relationship	relationship	NOUN
ajfa-790	68	9	asian	asian	ADJ
ajfa-790	68	10	journal	journal	NOUN
ajfa-790	68	11	of	of	ADP
ajfa-790	68	12	finance	finance	PROPN
ajfa-790	68	13	&	&	CCONJ
ajfa-790	68	14	accounting	accounting	PROPN
ajfa-790	68	15	issn	issn	PROPN
ajfa-790	68	16	1946	1946	NUM
ajfa-790	68	17	-	-	PUNCT
ajfa-790	68	18	052x	052x	NOUN
ajfa-790	68	19	2012	2012	NUM
ajfa-790	68	20	,	,	PUNCT
ajfa-790	68	21	vol	vol	NOUN
ajfa-790	68	22	.	.	PROPN
ajfa-790	68	23	4	4	NUM
ajfa-790	68	24	,	,	PUNCT
ajfa-790	68	25	no	no	INTJ
ajfa-790	68	26	.	.	NOUN
ajfa-790	68	27	1	1	NUM
ajfa-790	68	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-790	68	29	50	50	NUM
ajfa-790	68	30	between	between	ADP
ajfa-790	68	31	income	income	NOUN
ajfa-790	68	32	smoothing	smoothing	NOUN
ajfa-790	68	33	and	and	CCONJ
ajfa-790	68	34	tax	tax	NOUN
ajfa-790	68	35	income	income	NOUN
ajfa-790	68	36	of	of	ADP
ajfa-790	68	37	selected	select	VERB
ajfa-790	68	38	companies	company	NOUN
ajfa-790	68	39	.	.	PUNCT
ajfa-790	69	1	the	the	DET
ajfa-790	69	2	findings	finding	NOUN
ajfa-790	69	3	obtained	obtain	VERB
ajfa-790	69	4	from	from	ADP
ajfa-790	69	5	h0	h0	PROPN
ajfa-790	69	6	indicated	indicate	VERB
ajfa-790	69	7	that	that	SCONJ
ajfa-790	69	8	a	a	DET
ajfa-790	69	9	positive	positive	ADJ
ajfa-790	69	10	relationship	relationship	NOUN
ajfa-790	69	11	existed	exist	VERB
ajfa-790	69	12	between	between	ADP
ajfa-790	69	13	tax	tax	NOUN
ajfa-790	69	14	income	income	NOUN
ajfa-790	69	15	and	and	CCONJ
ajfa-790	69	16	income	income	NOUN
ajfa-790	69	17	smoothing	smoothing	NOUN
ajfa-790	69	18	.	.	PUNCT
ajfa-790	70	1	considering	consider	VERB
ajfa-790	70	2	the	the	DET
ajfa-790	70	3	table	table	NOUN
ajfa-790	70	4	1	1	NUM
ajfa-790	70	5	,	,	PUNCT
ajfa-790	70	6	coefficient	coefficient	NOUN
ajfa-790	70	7	of	of	ADP
ajfa-790	70	8	sig	sig	NOUN
ajfa-790	70	9	is	be	AUX
ajfa-790	70	10	0/001	0/001	NUM
ajfa-790	70	11	that	that	PRON
ajfa-790	70	12	rejected	reject	VERB
ajfa-790	70	13	h0	h0	NOUN
ajfa-790	70	14	and	and	CCONJ
ajfa-790	70	15	confirmed	confirm	VERB
ajfa-790	70	16	a	a	DET
ajfa-790	70	17	significant	significant	ADJ
ajfa-790	70	18	relationship	relationship	NOUN
ajfa-790	70	19	between	between	ADP
ajfa-790	70	20	tax	tax	NOUN
ajfa-790	70	21	income	income	NOUN
ajfa-790	70	22	and	and	CCONJ
ajfa-790	70	23	income	income	NOUN
ajfa-790	70	24	smoothing	smoothing	NOUN
ajfa-790	70	25	.	.	PUNCT
ajfa-790	71	1	taking	take	VERB
ajfa-790	71	2	this	this	DET
ajfa-790	71	3	fact	fact	NOUN
ajfa-790	71	4	into	into	ADP
ajfa-790	71	5	account	account	NOUN
ajfa-790	71	6	that	that	SCONJ
ajfa-790	71	7	an	an	DET
ajfa-790	71	8	increase	increase	NOUN
ajfa-790	71	9	in	in	ADP
ajfa-790	71	10	income	income	NOUN
ajfa-790	71	11	increases	increase	VERB
ajfa-790	71	12	tax	tax	NOUN
ajfa-790	71	13	and	and	CCONJ
ajfa-790	71	14	a	a	DET
ajfa-790	71	15	reduction	reduction	NOUN
ajfa-790	71	16	in	in	ADP
ajfa-790	71	17	liquidity	liquidity	NOUN
ajfa-790	71	18	,	,	PUNCT
ajfa-790	71	19	iranian	iranian	ADJ
ajfa-790	71	20	companies	company	NOUN
ajfa-790	71	21	tend	tend	VERB
ajfa-790	71	22	to	to	PART
ajfa-790	71	23	smooth	smooth	VERB
ajfa-790	71	24	their	their	PRON
ajfa-790	71	25	income	income	NOUN
ajfa-790	71	26	so	so	SCONJ
ajfa-790	71	27	as	as	SCONJ
ajfa-790	71	28	to	to	PART
ajfa-790	71	29	decrease	decrease	VERB
ajfa-790	71	30	a	a	DET
ajfa-790	71	31	reduction	reduction	NOUN
ajfa-790	71	32	in	in	ADP
ajfa-790	71	33	liquidity	liquidity	NOUN
ajfa-790	71	34	particularly	particularly	ADV
ajfa-790	71	35	when	when	SCONJ
ajfa-790	71	36	they	they	PRON
ajfa-790	71	37	are	be	AUX
ajfa-790	71	38	suffering	suffer	VERB
ajfa-790	71	39	from	from	ADP
ajfa-790	71	40	large	large	ADJ
ajfa-790	71	41	tax	tax	NOUN
ajfa-790	71	42	debts	debt	NOUN
ajfa-790	71	43	.	.	PUNCT
ajfa-790	72	1	5.2	5.2	NUM
ajfa-790	72	2	the	the	DET
ajfa-790	72	3	second	second	ADJ
ajfa-790	72	4	hypothesis	hypothesis	NOUN
ajfa-790	72	5	testing	testing	NOUN
ajfa-790	72	6	h0	h0	PROPN
ajfa-790	72	7	:	:	PUNCT
ajfa-790	72	8	there	there	PRON
ajfa-790	72	9	is	be	VERB
ajfa-790	72	10	no	no	DET
ajfa-790	72	11	reasonable	reasonable	ADJ
ajfa-790	72	12	relationship	relationship	NOUN
ajfa-790	72	13	between	between	ADP
ajfa-790	72	14	return	return	NOUN
ajfa-790	72	15	on	on	ADP
ajfa-790	72	16	investment	investment	NOUN
ajfa-790	72	17	(	(	PUNCT
ajfa-790	72	18	roi	roi	NOUN
ajfa-790	72	19	)	)	PUNCT
ajfa-790	72	20	of	of	ADP
ajfa-790	72	21	accepted	accept	VERB
ajfa-790	72	22	companies	company	NOUN
ajfa-790	72	23	in	in	ADP
ajfa-790	72	24	tehran	tehran	PROPN
ajfa-790	72	25	stock	stock	PROPN
ajfa-790	72	26	exchange	exchange	PROPN
ajfa-790	72	27	and	and	CCONJ
ajfa-790	72	28	income	income	NOUN
ajfa-790	72	29	smoothing	smoothing	NOUN
ajfa-790	72	30	.	.	PUNCT
ajfa-790	73	1	h1	h1	PROPN
ajfa-790	73	2	:	:	PUNCT
ajfa-790	73	3	there	there	PRON
ajfa-790	73	4	is	be	VERB
ajfa-790	73	5	reasonable	reasonable	ADJ
ajfa-790	73	6	relationship	relationship	NOUN
ajfa-790	73	7	between	between	ADP
ajfa-790	73	8	return	return	NOUN
ajfa-790	73	9	on	on	ADP
ajfa-790	73	10	investment	investment	NOUN
ajfa-790	73	11	(	(	PUNCT
ajfa-790	73	12	roi	roi	NOUN
ajfa-790	73	13	)	)	PUNCT
ajfa-790	73	14	of	of	ADP
ajfa-790	73	15	accepted	accept	VERB
ajfa-790	73	16	companies	company	NOUN
ajfa-790	73	17	in	in	ADP
ajfa-790	73	18	tehran	tehran	PROPN
ajfa-790	73	19	stock	stock	PROPN
ajfa-790	73	20	exchange	exchange	PROPN
ajfa-790	73	21	and	and	CCONJ
ajfa-790	73	22	income	income	NOUN
ajfa-790	73	23	smoothing	smooth	VERB
ajfa-790	73	24	.	.	PUNCT
ajfa-790	74	1	table	table	NOUN
ajfa-790	74	2	2	2	NUM
ajfa-790	74	3	.	.	PUNCT
ajfa-790	75	1	the	the	DET
ajfa-790	75	2	relationship	relationship	NOUN
ajfa-790	75	3	between	between	ADP
ajfa-790	75	4	roi	roi	NOUN
ajfa-790	75	5	and	and	CCONJ
ajfa-790	75	6	income	income	NOUN
ajfa-790	75	7	smoothing	smooth	VERB
ajfa-790	75	8	likelihood	likelihood	NOUN
ajfa-790	75	9	ratio	ratio	NOUN
ajfa-790	75	10	tests	test	NOUN
ajfa-790	75	11	effect	effect	VERB
ajfa-790	75	12	model	model	NOUN
ajfa-790	75	13	fitting	fitting	ADJ
ajfa-790	75	14	criteria	criterion	NOUN
ajfa-790	75	15	likelihood	likelihood	NOUN
ajfa-790	75	16	ratio	ratio	NOUN
ajfa-790	75	17	tests	test	NOUN
ajfa-790	75	18	-2	-2	INTJ
ajfa-790	75	19	log	log	PROPN
ajfa-790	75	20	likelihood	likelihood	NOUN
ajfa-790	75	21	of	of	ADP
ajfa-790	75	22	reduced	reduced	ADJ
ajfa-790	75	23	model	model	NOUN
ajfa-790	75	24	chi	chi	PROPN
ajfa-790	75	25	-	-	PUNCT
ajfa-790	75	26	square	square	ADJ
ajfa-790	75	27	df	df	PROPN
ajfa-790	75	28	sig	sig	PROPN
ajfa-790	75	29	.	.	PUNCT
ajfa-790	76	1	intercept	intercept	VERB
ajfa-790	76	2	.000a	.000a	PROPN
ajfa-790	76	3	.000	.000	NUM
ajfa-790	76	4	0	0	NUM
ajfa-790	76	5	.	.	PUNCT
ajfa-790	77	1	roi	roi	NOUN
ajfa-790	77	2	234.278	234.278	NUM
ajfa-790	77	3	234.278	234.278	NUM
ajfa-790	77	4	167	167	NUM
ajfa-790	77	5	.000	.000	NUM
ajfa-790	77	6	according	accord	VERB
ajfa-790	77	7	to	to	ADP
ajfa-790	77	8	logistic	logistic	ADJ
ajfa-790	77	9	correlation	correlation	NOUN
ajfa-790	77	10	test	test	NOUN
ajfa-790	77	11	,	,	PUNCT
ajfa-790	77	12	the	the	DET
ajfa-790	77	13	amount	amount	NOUN
ajfa-790	77	14	of	of	ADP
ajfa-790	77	15	sig	sig	NOUN
ajfa-790	77	16	obtained	obtain	VERB
ajfa-790	77	17	is	be	AUX
ajfa-790	77	18	0/0	0/0	NUM
ajfa-790	77	19	with	with	ADP
ajfa-790	77	20	the	the	DET
ajfa-790	77	21	confidence	confidence	NOUN
ajfa-790	77	22	level	level	NOUN
ajfa-790	77	23	of	of	ADP
ajfa-790	77	24	0/95	0/95	NUM
ajfa-790	77	25	that	that	PRON
ajfa-790	77	26	rejected	reject	VERB
ajfa-790	77	27	h0	h0	NOUN
ajfa-790	77	28	and	and	CCONJ
ajfa-790	77	29	accepted	accept	VERB
ajfa-790	77	30	h1	h1	NOUN
ajfa-790	77	31	.	.	PUNCT
ajfa-790	78	1	in	in	ADP
ajfa-790	78	2	other	other	ADJ
ajfa-790	78	3	words	word	NOUN
ajfa-790	78	4	,	,	PUNCT
ajfa-790	78	5	there	there	PRON
ajfa-790	78	6	is	be	VERB
ajfa-790	78	7	a	a	DET
ajfa-790	78	8	significant	significant	ADJ
ajfa-790	78	9	relationship	relationship	NOUN
ajfa-790	78	10	between	between	ADP
ajfa-790	78	11	roi	roi	NOUN
ajfa-790	78	12	and	and	CCONJ
ajfa-790	78	13	income	income	NOUN
ajfa-790	78	14	smoothing	smoothing	NOUN
ajfa-790	78	15	.	.	PUNCT
ajfa-790	79	1	5.3	5.3	NUM
ajfa-790	79	2	the	the	DET
ajfa-790	79	3	third	third	ADJ
ajfa-790	79	4	hypothesis	hypothesis	NOUN
ajfa-790	79	5	testing	testing	NOUN
ajfa-790	79	6	h0	h0	PROPN
ajfa-790	79	7	:	:	PUNCT
ajfa-790	79	8	there	there	PRON
ajfa-790	79	9	is	be	VERB
ajfa-790	79	10	no	no	DET
ajfa-790	79	11	reasonable	reasonable	ADJ
ajfa-790	79	12	relationship	relationship	NOUN
ajfa-790	79	13	between	between	ADP
ajfa-790	79	14	return	return	NOUN
ajfa-790	79	15	on	on	ADP
ajfa-790	79	16	equity	equity	NOUN
ajfa-790	79	17	(	(	PUNCT
ajfa-790	79	18	roe	roe	PROPN
ajfa-790	79	19	)	)	PUNCT
ajfa-790	79	20	of	of	ADP
ajfa-790	79	21	accepted	accept	VERB
ajfa-790	79	22	companies	company	NOUN
ajfa-790	79	23	in	in	ADP
ajfa-790	79	24	tehran	tehran	PROPN
ajfa-790	79	25	stock	stock	PROPN
ajfa-790	79	26	exchange	exchange	PROPN
ajfa-790	79	27	and	and	CCONJ
ajfa-790	79	28	income	income	NOUN
ajfa-790	79	29	smoothing	smoothing	NOUN
ajfa-790	79	30	.	.	PUNCT
ajfa-790	80	1	h1	h1	PROPN
ajfa-790	80	2	:	:	PUNCT
ajfa-790	80	3	there	there	PRON
ajfa-790	80	4	is	be	VERB
ajfa-790	80	5	reasonable	reasonable	ADJ
ajfa-790	80	6	relationship	relationship	NOUN
ajfa-790	80	7	between	between	ADP
ajfa-790	80	8	return	return	NOUN
ajfa-790	80	9	on	on	ADP
ajfa-790	80	10	equity	equity	NOUN
ajfa-790	80	11	(	(	PUNCT
ajfa-790	80	12	roe	roe	PROPN
ajfa-790	80	13	)	)	PUNCT
ajfa-790	80	14	of	of	ADP
ajfa-790	80	15	accepted	accept	VERB
ajfa-790	80	16	companies	company	NOUN
ajfa-790	80	17	in	in	ADP
ajfa-790	80	18	tehran	tehran	PROPN
ajfa-790	80	19	stock	stock	PROPN
ajfa-790	80	20	exchange	exchange	PROPN
ajfa-790	80	21	and	and	CCONJ
ajfa-790	80	22	income	income	NOUN
ajfa-790	80	23	smoothing	smooth	VERB
ajfa-790	80	24	.	.	PUNCT
ajfa-790	81	1	table	table	NOUN
ajfa-790	81	2	3	3	NUM
ajfa-790	81	3	.	.	PUNCT
ajfa-790	82	1	the	the	DET
ajfa-790	82	2	relationship	relationship	NOUN
ajfa-790	82	3	between	between	ADP
ajfa-790	82	4	roe	roe	NOUN
ajfa-790	82	5	and	and	CCONJ
ajfa-790	82	6	income	income	NOUN
ajfa-790	82	7	smoothing	smooth	VERB
ajfa-790	82	8	likelihood	likelihood	NOUN
ajfa-790	82	9	ratio	ratio	NOUN
ajfa-790	82	10	tests	test	NOUN
ajfa-790	82	11	effect	effect	VERB
ajfa-790	82	12	model	model	NOUN
ajfa-790	82	13	fitting	fitting	ADJ
ajfa-790	82	14	criteria	criterion	NOUN
ajfa-790	82	15	likelihood	likelihood	NOUN
ajfa-790	82	16	ratio	ratio	NOUN
ajfa-790	82	17	tests	test	NOUN
ajfa-790	82	18	-2	-2	INTJ
ajfa-790	82	19	log	log	PROPN
ajfa-790	82	20	likelihood	likelihood	NOUN
ajfa-790	82	21	of	of	ADP
ajfa-790	82	22	reduced	reduced	ADJ
ajfa-790	82	23	model	model	NOUN
ajfa-790	82	24	chi	chi	PROPN
ajfa-790	82	25	-	-	PUNCT
ajfa-790	82	26	square	square	ADJ
ajfa-790	82	27	df	df	PROPN
ajfa-790	82	28	sig	sig	PROPN
ajfa-790	82	29	.	.	PUNCT
ajfa-790	83	1	intercept	intercept	VERB
ajfa-790	83	2	.000a	.000a	PROPN
ajfa-790	83	3	.000	.000	NUM
ajfa-790	83	4	0	0	NUM
ajfa-790	83	5	.	.	PUNCT
ajfa-790	84	1	roe	roe	PROPN
ajfa-790	84	2	154.421	154.421	NUM
ajfa-790	84	3	154.421	154.421	NUM
ajfa-790	84	4	122	122	NUM
ajfa-790	84	5	.025	.025	NUM
ajfa-790	84	6	according	accord	VERB
ajfa-790	84	7	to	to	ADP
ajfa-790	84	8	logistic	logistic	ADJ
ajfa-790	84	9	correlation	correlation	NOUN
ajfa-790	84	10	test	test	NOUN
ajfa-790	84	11	,	,	PUNCT
ajfa-790	84	12	the	the	DET
ajfa-790	84	13	amount	amount	NOUN
ajfa-790	84	14	of	of	ADP
ajfa-790	84	15	sig	sig	NOUN
ajfa-790	84	16	obtained	obtain	VERB
ajfa-790	84	17	is	be	AUX
ajfa-790	84	18	0/025	0/025	NOUN
ajfa-790	84	19	with	with	ADP
ajfa-790	84	20	the	the	DET
ajfa-790	84	21	confidence	confidence	NOUN
ajfa-790	84	22	level	level	NOUN
ajfa-790	84	23	of	of	ADP
ajfa-790	84	24	0/95	0/95	NUM
ajfa-790	84	25	that	that	PRON
ajfa-790	84	26	rejected	reject	VERB
ajfa-790	84	27	h0	h0	NOUN
ajfa-790	84	28	and	and	CCONJ
ajfa-790	84	29	accepted	accept	VERB
ajfa-790	84	30	h1	h1	NOUN
ajfa-790	84	31	.	.	PUNCT
ajfa-790	85	1	in	in	ADP
ajfa-790	85	2	other	other	ADJ
ajfa-790	85	3	words	word	NOUN
ajfa-790	85	4	,	,	PUNCT
ajfa-790	85	5	there	there	PRON
ajfa-790	85	6	is	be	VERB
ajfa-790	85	7	a	a	DET
ajfa-790	85	8	significant	significant	ADJ
ajfa-790	85	9	relationship	relationship	NOUN
ajfa-790	85	10	between	between	ADP
ajfa-790	85	11	roe	roe	NOUN
ajfa-790	85	12	and	and	CCONJ
ajfa-790	85	13	income	income	NOUN
ajfa-790	85	14	smoothing	smoothing	NOUN
ajfa-790	85	15	.	.	PUNCT
ajfa-790	86	1	asian	asian	ADJ
ajfa-790	86	2	journal	journal	PROPN
ajfa-790	86	3	of	of	ADP
ajfa-790	86	4	finance	finance	PROPN
ajfa-790	86	5	&	&	CCONJ
ajfa-790	86	6	accounting	accounting	PROPN
ajfa-790	86	7	issn	issn	PROPN
ajfa-790	86	8	1946	1946	NUM
ajfa-790	86	9	-	-	PUNCT
ajfa-790	86	10	052x	052x	NOUN
ajfa-790	86	11	2012	2012	NUM
ajfa-790	86	12	,	,	PUNCT
ajfa-790	86	13	vol	vol	NOUN
ajfa-790	86	14	.	.	PROPN
ajfa-790	86	15	4	4	NUM
ajfa-790	86	16	,	,	PUNCT
ajfa-790	86	17	no	no	INTJ
ajfa-790	86	18	.	.	NOUN
ajfa-790	86	19	1	1	NUM
ajfa-790	86	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-790	86	21	51	51	NUM
ajfa-790	86	22	6	6	NUM
ajfa-790	86	23	.	.	PUNCT
ajfa-790	87	1	conclusion	conclusion	VERB
ajfa-790	87	2	the	the	DET
ajfa-790	87	3	hypotheses	hypothesis	NOUN
ajfa-790	87	4	testing	testing	NOUN
ajfa-790	87	5	indicated	indicate	VERB
ajfa-790	87	6	that	that	SCONJ
ajfa-790	87	7	a	a	DET
ajfa-790	87	8	significant	significant	ADJ
ajfa-790	87	9	relationship	relationship	NOUN
ajfa-790	87	10	existed	exist	VERB
ajfa-790	87	11	between	between	ADP
ajfa-790	87	12	tax	tax	NOUN
ajfa-790	87	13	income	income	NOUN
ajfa-790	87	14	and	and	CCONJ
ajfa-790	87	15	income	income	NOUN
ajfa-790	87	16	smoothing	smoothing	NOUN
ajfa-790	87	17	,	,	PUNCT
ajfa-790	87	18	and	and	CCONJ
ajfa-790	87	19	they	they	PRON
ajfa-790	87	20	also	also	ADV
ajfa-790	87	21	demonstrated	demonstrate	VERB
ajfa-790	87	22	that	that	SCONJ
ajfa-790	87	23	the	the	DET
ajfa-790	87	24	tax	tax	NOUN
ajfa-790	87	25	income	income	NOUN
ajfa-790	87	26	of	of	ADP
ajfa-790	87	27	income	income	NOUN
ajfa-790	87	28	-	-	PUNCT
ajfa-790	87	29	smoothing	smooth	VERB
ajfa-790	87	30	companies	company	NOUN
ajfa-790	87	31	is	be	AUX
ajfa-790	87	32	less	less	ADJ
ajfa-790	87	33	than	than	ADP
ajfa-790	87	34	that	that	PRON
ajfa-790	87	35	of	of	ADP
ajfa-790	87	36	non	non	ADJ
ajfa-790	87	37	-	-	ADJ
ajfa-790	87	38	income	income	ADJ
ajfa-790	87	39	smoothing	smooth	VERB
ajfa-790	87	40	companies	company	NOUN
ajfa-790	87	41	.	.	PUNCT
ajfa-790	88	1	finally	finally	ADV
ajfa-790	88	2	a	a	DET
ajfa-790	88	3	significant	significant	ADJ
ajfa-790	88	4	relationship	relationship	NOUN
ajfa-790	88	5	existed	exist	VERB
ajfa-790	88	6	between	between	ADP
ajfa-790	88	7	profitability	profitability	NOUN
ajfa-790	88	8	ratio	ratio	NOUN
ajfa-790	88	9	and	and	CCONJ
ajfa-790	88	10	income	income	NOUN
ajfa-790	88	11	smoothing	smoothing	NOUN
ajfa-790	88	12	.	.	PUNCT
ajfa-790	89	1	acknowledgment	acknowledgment	NOUN
ajfa-790	89	2	the	the	DET
ajfa-790	89	3	author	author	NOUN
ajfa-790	89	4	wishes	wish	VERB
ajfa-790	89	5	to	to	PART
ajfa-790	89	6	thank	thank	VERB
ajfa-790	89	7	mr	mr	PROPN
ajfa-790	89	8	.	.	PROPN
ajfa-790	89	9	ramin	ramin	PROPN
ajfa-790	89	10	rezaei	rezaei	PROPN
ajfa-790	89	11	m.a	m.a	PROPN
ajfa-790	89	12	.	.	PROPN
ajfa-790	89	13	who	who	PRON
ajfa-790	89	14	assisted	assist	VERB
ajfa-790	89	15	in	in	ADP
ajfa-790	89	16	the	the	DET
ajfa-790	89	17	proof	proof	NOUN
ajfa-790	89	18	-	-	PUNCT
ajfa-790	89	19	reading	reading	NOUN
ajfa-790	89	20	of	of	ADP
ajfa-790	89	21	the	the	DET
ajfa-790	89	22	manuscript	manuscript	NOUN
ajfa-790	89	23	references	reference	NOUN
ajfa-790	89	24	albecht	albecht	NOUN
ajfa-790	89	25	,	,	PUNCT
ajfa-790	89	26	w.	w.	PROPN
ajfa-790	89	27	d.	d.	PROPN
ajfa-790	89	28	,	,	PUNCT
ajfa-790	89	29	&	&	CCONJ
ajfa-790	89	30	richardson	richardson	PROPN
ajfa-790	89	31	,	,	PUNCT
ajfa-790	89	32	f.	f.	PROPN
ajfa-790	89	33	m.	m.	PROPN
ajfa-790	89	34	(	(	PUNCT
ajfa-790	89	35	1990	1990	NUM
ajfa-790	89	36	)	)	PUNCT
ajfa-790	89	37	.	.	PUNCT
ajfa-790	90	1	income	income	NOUN
ajfa-790	90	2	smoothing	smooth	VERB
ajfa-790	90	3	by	by	ADP
ajfa-790	90	4	economy	economy	NOUN
ajfa-790	90	5	sector	sector	NOUN
ajfa-790	90	6	.	.	PUNCT
ajfa-790	91	1	journal	journal	NOUN
ajfa-790	91	2	of	of	ADP
ajfa-790	91	3	business	business	NOUN
ajfa-790	91	4	finance	finance	NOUN
ajfa-790	91	5	and	and	CCONJ
ajfa-790	91	6	accounting	accounting	NOUN
ajfa-790	91	7	,	,	PUNCT
ajfa-790	91	8	17	17	NUM
ajfa-790	91	9	(	(	PUNCT
ajfa-790	91	10	5	5	NUM
ajfa-790	91	11	)	)	PUNCT
ajfa-790	91	12	,	,	PUNCT
ajfa-790	91	13	713	713	NUM
ajfa-790	91	14	-	-	SYM
ajfa-790	91	15	730	730	NUM
ajfa-790	91	16	.	.	PUNCT
ajfa-790	92	1	http://dx.doi.org/10.1111/j.1468-5957.1990.tb00569.x	http://dx.doi.org/10.1111/j.1468-5957.1990.tb00569.x	PROPN
ajfa-790	92	2	ashari	ashari	PROPN
ajfa-790	92	3	,	,	PUNCT
ajfa-790	92	4	n.	n.	PROPN
ajfa-790	92	5	,	,	PUNCT
ajfa-790	92	6	koh	koh	PROPN
ajfa-790	92	7	,	,	PUNCT
ajfa-790	92	8	h.	h.	PROPN
ajfa-790	92	9	,	,	PUNCT
ajfa-790	92	10	tan	tan	PROPN
ajfa-790	92	11	,	,	PUNCT
ajfa-790	92	12	s.	s.	PROPN
ajfa-790	92	13	,	,	PUNCT
ajfa-790	92	14	&	&	CCONJ
ajfa-790	92	15	wong	wong	PROPN
ajfa-790	92	16	,	,	PUNCT
ajfa-790	92	17	w.	w.	PROPN
ajfa-790	92	18	(	(	PUNCT
ajfa-790	92	19	1994	1994	NUM
ajfa-790	92	20	)	)	PUNCT
ajfa-790	92	21	.	.	PUNCT
ajfa-790	93	1	factors	factor	NOUN
ajfa-790	93	2	affecting	affect	VERB
ajfa-790	93	3	income	income	NOUN
ajfa-790	93	4	smoothing	smooth	VERB
ajfa-790	93	5	among	among	ADP
ajfa-790	93	6	listed	list	VERB
ajfa-790	93	7	companies	company	NOUN
ajfa-790	93	8	in	in	ADP
ajfa-790	93	9	singapore	singapore	PROPN
ajfa-790	93	10	.	.	PUNCT
ajfa-790	94	1	accounting	accounting	NOUN
ajfa-790	94	2	and	and	CCONJ
ajfa-790	94	3	business	business	NOUN
ajfa-790	94	4	research	research	NOUN
ajfa-790	94	5	,	,	PUNCT
ajfa-790	94	6	24	24	NUM
ajfa-790	94	7	(	(	PUNCT
ajfa-790	94	8	96	96	NUM
ajfa-790	94	9	)	)	PUNCT
ajfa-790	94	10	,	,	PUNCT
ajfa-790	94	11	291	291	NUM
ajfa-790	94	12	-	-	SYM
ajfa-790	94	13	301	301	NUM
ajfa-790	94	14	.	.	PUNCT
ajfa-790	95	1	bamea	bamea	PROPN
ajfa-790	95	2	,	,	PUNCT
ajfa-790	95	3	a.	a.	PROPN
ajfa-790	95	4	,	,	PUNCT
ajfa-790	95	5	j.	j.	PROPN
ajfa-790	95	6	,	,	PUNCT
ajfa-790	95	7	ronen	ronen	PROPN
ajfa-790	95	8	,	,	PUNCT
ajfa-790	95	9	&	&	CCONJ
ajfa-790	95	10	s.	s.	PROPN
ajfa-790	95	11	,	,	PUNCT
ajfa-790	95	12	sadan	sadan	PROPN
ajfa-790	95	13	.	.	PUNCT
ajfa-790	96	1	(	(	PUNCT
ajfa-790	96	2	1975	1975	NUM
ajfa-790	96	3	)	)	PUNCT
ajfa-790	96	4	.	.	PUNCT
ajfa-790	97	1	the	the	DET
ajfa-790	97	2	implementation	implementation	NOUN
ajfa-790	97	3	of	of	ADP
ajfa-790	97	4	accounting	accounting	NOUN
ajfa-790	97	5	objectives	objective	NOUN
ajfa-790	97	6	-	-	PUNCT
ajfa-790	97	7	an	an	DET
ajfa-790	97	8	application	application	NOUN
ajfa-790	97	9	to	to	ADP
ajfa-790	97	10	extraordinary	extraordinary	ADJ
ajfa-790	97	11	items	item	NOUN
ajfa-790	97	12	.	.	PUNCT
ajfa-790	98	1	the	the	DET
ajfa-790	98	2	accounting	accounting	NOUN
ajfa-790	98	3	review	review	PROPN
ajfa-790	98	4	,	,	PUNCT
ajfa-790	98	5	january	january	PROPN
ajfa-790	98	6	,	,	PUNCT
ajfa-790	98	7	pp.55	pp.55	NOUN
ajfa-790	98	8	-	-	PUNCT
ajfa-790	98	9	68	68	NUM
ajfa-790	98	10	.	.	PUNCT
ajfa-790	99	1	barnea	barnea	PROPN
ajfa-790	99	2	,	,	PUNCT
ajfa-790	99	3	a.	a.	PROPN
ajfa-790	99	4	,	,	PUNCT
ajfa-790	99	5	j.	j.	PROPN
ajfa-790	99	6	ronen	ronen	PROPN
ajfa-790	99	7	,	,	PUNCT
ajfa-790	99	8	&	&	CCONJ
ajfa-790	99	9	s.	s.	PROPN
ajfa-790	99	10	sadan	sadan	PROPN
ajfa-790	99	11	.	.	PUNCT
ajfa-790	100	1	(	(	PUNCT
ajfa-790	100	2	1976	1976	NUM
ajfa-790	100	3	)	)	PUNCT
ajfa-790	100	4	.	.	PUNCT
ajfa-790	101	1	classificatory	classificatory	ADJ
ajfa-790	101	2	smoothing	smoothing	NOUN
ajfa-790	101	3	of	of	ADP
ajfa-790	101	4	income	income	NOUN
ajfa-790	101	5	with	with	ADP
ajfa-790	101	6	extraordinary	extraordinary	ADJ
ajfa-790	101	7	items	item	NOUN
ajfa-790	101	8	.	.	PUNCT
ajfa-790	102	1	the	the	DET
ajfa-790	102	2	accounting	accounting	NOUN
ajfa-790	102	3	review	review	PROPN
ajfa-790	102	4	,	,	PUNCT
ajfa-790	102	5	january	january	PROPN
ajfa-790	102	6	,	,	PUNCT
ajfa-790	102	7	56	56	NUM
ajfa-790	102	8	(	(	PUNCT
ajfa-790	102	9	1	1	NUM
ajfa-790	102	10	)	)	PUNCT
ajfa-790	102	11	,	,	PUNCT
ajfa-790	102	12	110	110	NUM
ajfa-790	102	13	-	-	SYM
ajfa-790	102	14	112	112	NUM
ajfa-790	102	15	.	.	PUNCT
ajfa-790	103	1	beidleman	beidleman	PROPN
ajfa-790	103	2	,	,	PUNCT
ajfa-790	103	3	c.r	c.r	PROPN
ajfa-790	103	4	.	.	PROPN
ajfa-790	103	5	(	(	PUNCT
ajfa-790	103	6	1973	1973	NUM
ajfa-790	103	7	)	)	PUNCT
ajfa-790	103	8	.	.	PUNCT
ajfa-790	104	1	income	income	NOUN
ajfa-790	104	2	smoothing	smoothing	NOUN
ajfa-790	104	3	:	:	PUNCT
ajfa-790	104	4	the	the	DET
ajfa-790	104	5	role	role	NOUN
ajfa-790	104	6	of	of	ADP
ajfa-790	104	7	management	management	NOUN
ajfa-790	104	8	.	.	PUNCT
ajfa-790	105	1	the	the	DET
ajfa-790	105	2	accounting	accounting	NOUN
ajfa-790	105	3	review	review	PROPN
ajfa-790	105	4	,	,	PUNCT
ajfa-790	105	5	october	october	PROPN
ajfa-790	105	6	,	,	PUNCT
ajfa-790	105	7	48	48	NUM
ajfa-790	105	8	(	(	PUNCT
ajfa-790	105	9	4	4	NUM
ajfa-790	105	10	)	)	PUNCT
ajfa-790	105	11	,	,	PUNCT
ajfa-790	105	12	653	653	NUM
ajfa-790	105	13	-	-	SYM
ajfa-790	105	14	667	667	NUM
ajfa-790	105	15	.	.	PUNCT
ajfa-790	106	1	carlson	carlson	PROPN
ajfa-790	106	2	,	,	PUNCT
ajfa-790	106	3	s.	s.	PROPN
ajfa-790	106	4	j.	j.	PROPN
ajfa-790	106	5	,	,	PUNCT
ajfa-790	106	6	&	&	CCONJ
ajfa-790	106	7	bathala	bathala	PROPN
ajfa-790	106	8	,	,	PUNCT
ajfa-790	106	9	c.	c.	PROPN
ajfa-790	106	10	t.	t.	PROPN
ajfa-790	106	11	(	(	PUNCT
ajfa-790	106	12	1997	1997	NUM
ajfa-790	106	13	)	)	PUNCT
ajfa-790	106	14	.	.	PUNCT
ajfa-790	107	1	ownership	ownership	NOUN
ajfa-790	107	2	differences	difference	NOUN
ajfa-790	107	3	and	and	CCONJ
ajfa-790	107	4	firms	firm	NOUN
ajfa-790	107	5	income	income	VERB
ajfa-790	107	6	smoothing	smooth	VERB
ajfa-790	107	7	behavior	behavior	NOUN
ajfa-790	107	8	.	.	PUNCT
ajfa-790	108	1	journal	journal	PROPN
ajfa-790	108	2	of	of	ADP
ajfa-790	108	3	business	business	NOUN
ajfa-790	108	4	finance	finance	NOUN
ajfa-790	108	5	and	and	CCONJ
ajfa-790	108	6	accounting	accounting	NOUN
ajfa-790	108	7	,	,	PUNCT
ajfa-790	108	8	march	march	NOUN
ajfa-790	108	9	,	,	PUNCT
ajfa-790	108	10	vol	vol	NOUN
ajfa-790	108	11	.	.	PROPN
ajfa-790	108	12	24	24	NUM
ajfa-790	108	13	,	,	PUNCT
ajfa-790	108	14	pp	pp	ADJ
ajfa-790	108	15	.	.	PUNCT
ajfa-790	109	1	179	179	NUM
ajfa-790	109	2	-	-	SYM
ajfa-790	109	3	182	182	NUM
ajfa-790	109	4	.	.	PUNCT
ajfa-790	110	1	eckel	eckel	PROPN
ajfa-790	110	2	,	,	PUNCT
ajfa-790	110	3	n.	n.	NOUN
ajfa-790	110	4	(	(	PUNCT
ajfa-790	110	5	1981	1981	NUM
ajfa-790	110	6	)	)	PUNCT
ajfa-790	110	7	.	.	PUNCT
ajfa-790	111	1	the	the	DET
ajfa-790	111	2	income	income	NOUN
ajfa-790	111	3	smoothing	smooth	VERB
ajfa-790	111	4	hypothesis	hypothesis	NOUN
ajfa-790	111	5	revisited	revisit	VERB
ajfa-790	111	6	abacus	abacus	PROPN
ajfa-790	111	7	,	,	PUNCT
ajfa-790	111	8	17	17	NUM
ajfa-790	111	9	(	(	PUNCT
ajfa-790	111	10	1	1	NUM
ajfa-790	111	11	)	)	SYM
ajfa-790	111	12	28	28	NUM
ajfa-790	111	13	-	-	SYM
ajfa-790	111	14	40	40	NUM
ajfa-790	111	15	.	.	PUNCT
ajfa-790	112	1	hepworth	hepworth	PROPN
ajfa-790	112	2	,	,	PUNCT
ajfa-790	112	3	s.r	s.r	PROPN
ajfa-790	112	4	.	.	PROPN
ajfa-790	112	5	(	(	PUNCT
ajfa-790	112	6	1953	1953	NUM
ajfa-790	112	7	)	)	PUNCT
ajfa-790	112	8	.	.	PUNCT
ajfa-790	113	1	smoothing	smooth	VERB
ajfa-790	113	2	periodic	periodic	ADJ
ajfa-790	113	3	income	income	NOUN
ajfa-790	113	4	.	.	PUNCT
ajfa-790	114	1	accounting	accounting	NOUN
ajfa-790	114	2	review	review	PROPN
ajfa-790	114	3	,	,	PUNCT
ajfa-790	114	4	28	28	NUM
ajfa-790	114	5	(	(	PUNCT
ajfa-790	114	6	1	1	NUM
ajfa-790	114	7	)	)	PUNCT
ajfa-790	114	8	,	,	PUNCT
ajfa-790	114	9	32	32	NUM
ajfa-790	114	10	-	-	SYM
ajfa-790	114	11	39	39	NUM
ajfa-790	114	12	.	.	PUNCT
ajfa-790	115	1	jones	jones	PROPN
ajfa-790	115	2	,	,	PUNCT
ajfa-790	115	3	j.	j.	PROPN
ajfa-790	115	4	(	(	PUNCT
ajfa-790	115	5	1991	1991	NUM
ajfa-790	115	6	)	)	PUNCT
ajfa-790	115	7	.	.	PUNCT
ajfa-790	116	1	earnings	earning	NOUN
ajfa-790	116	2	management	management	NOUN
ajfa-790	116	3	during	during	ADP
ajfa-790	116	4	import	import	NOUN
ajfa-790	116	5	relief	relief	NOUN
ajfa-790	116	6	investigations	investigation	NOUN
ajfa-790	116	7	.	.	PUNCT
ajfa-790	117	1	journal	journal	NOUN
ajfa-790	117	2	of	of	ADP
ajfa-790	117	3	accounting	accounting	NOUN
ajfa-790	117	4	research	research	NOUN
ajfa-790	117	5	,	,	PUNCT
ajfa-790	117	6	29	29	NUM
ajfa-790	117	7	.	.	PUNCT
ajfa-790	118	1	pp	pp	ADJ
ajfa-790	118	2	.	.	PUNCT
ajfa-790	119	1	93	93	NUM
ajfa-790	119	2	-	-	SYM
ajfa-790	119	3	228	228	NUM
ajfa-790	119	4	.	.	PUNCT
ajfa-790	120	1	http://dx.doi.org/10.2307/2491047	http://dx.doi.org/10.2307/2491047	PROPN
ajfa-790	120	2	kamarudin	kamarudin	PROPN
ajfa-790	120	3	,	,	PUNCT
ajfa-790	120	4	k.a	k.a	PROPN
ajfa-790	120	5	.	.	PROPN
ajfa-790	120	6	,	,	PUNCT
ajfa-790	120	7	bin	bin	PROPN
ajfa-790	120	8	,	,	PUNCT
ajfa-790	120	9	k.	k.	PROPN
ajfa-790	120	10	w.	w.	PROPN
ajfa-790	120	11	,	,	PUNCT
ajfa-790	120	12	&	&	CCONJ
ajfa-790	120	13	kamil	kamil	PROPN
ajfa-790	120	14	,	,	PUNCT
ajfa-790	120	15	k.	k.	PROPN
ajfa-790	120	16	(	(	PUNCT
ajfa-790	120	17	1999	1999	NUM
ajfa-790	120	18	)	)	PUNCT
ajfa-790	120	19	.	.	PUNCT
ajfa-790	121	1	market	market	NOUN
ajfa-790	121	2	perception	perception	NOUN
ajfa-790	121	3	of	of	ADP
ajfa-790	121	4	income	income	NOUN
ajfa-790	121	5	smoothing	smoothing	NOUN
ajfa-790	121	6	practices	practice	NOUN
ajfa-790	121	7	:	:	PUNCT
ajfa-790	121	8	malaysian	malaysian	ADJ
ajfa-790	121	9	evidence	evidence	NOUN
ajfa-790	121	10	.	.	PUNCT
ajfa-790	122	1	university	university	NOUN
ajfa-790	122	2	of	of	ADP
ajfa-790	122	3	technology	technology	PROPN
ajfa-790	122	4	malaysia	malaysia	PROPN
ajfa-790	122	5	.	.	PUNCT
ajfa-790	123	1	moses	moses	PROPN
ajfa-790	123	2	,	,	PUNCT
ajfa-790	123	3	a.d	a.d	PROPN
ajfa-790	123	4	.	.	PROPN
ajfa-790	123	5	(	(	PUNCT
ajfa-790	123	6	1987	1987	NUM
ajfa-790	123	7	)	)	PUNCT
ajfa-790	123	8	.	.	PUNCT
ajfa-790	124	1	income	income	NOUN
ajfa-790	124	2	smoothing	smoothing	NOUN
ajfa-790	124	3	and	and	CCONJ
ajfa-790	124	4	incentives	incentive	NOUN
ajfa-790	124	5	:	:	PUNCT
ajfa-790	124	6	empirical	empirical	ADJ
ajfa-790	124	7	tests	test	NOUN
ajfa-790	124	8	using	use	VERB
ajfa-790	124	9	accounting	accounting	NOUN
ajfa-790	124	10	changes	change	NOUN
ajfa-790	124	11	.	.	PUNCT
ajfa-790	125	1	the	the	DET
ajfa-790	125	2	accounting	accounting	NOUN
ajfa-790	125	3	review	review	PROPN
ajfa-790	125	4	,	,	PUNCT
ajfa-790	125	5	april	april	PROPN
ajfa-790	125	6	,	,	PUNCT
ajfa-790	125	7	pp	pp	PROPN
ajfa-790	125	8	.	.	PUNCT
ajfa-790	126	1	358	358	NUM
ajfa-790	126	2	-	-	SYM
ajfa-790	126	3	377	377	NUM
ajfa-790	126	4	.	.	PUNCT
ajfa-790	127	1	ryahi	ryahi	PROPN
ajfa-790	127	2	,	,	PUNCT
ajfa-790	127	3	b.	b.	PROPN
ajfa-790	127	4	,	,	PUNCT
ajfa-790	127	5	a.	a.	PROPN
ajfa-790	127	6	,	,	PUNCT
ajfa-790	127	7	&	&	CCONJ
ajfa-790	127	8	pikvar	pikvar	PROPN
ajfa-790	127	9	,	,	PUNCT
ajfa-790	127	10	a.	a.	NOUN
ajfa-790	127	11	(	(	PUNCT
ajfa-790	127	12	2002	2002	NUM
ajfa-790	127	13	)	)	PUNCT
ajfa-790	127	14	.	.	PUNCT
ajfa-790	128	1	accounting	accounting	NOUN
ajfa-790	128	2	theories	theory	NOUN
ajfa-790	128	3	.	.	PUNCT
ajfa-790	129	1	cultural	cultural	ADJ
ajfa-790	129	2	research	research	NOUN
ajfa-790	129	3	office	office	NOUN
ajfa-790	129	4	publication	publication	NOUN
ajfa-790	129	5	,	,	PUNCT
ajfa-790	129	6	tehran	tehran	NOUN
ajfa-790	129	7	,	,	PUNCT
ajfa-790	129	8	pp	pp	ADV
ajfa-790	129	9	.	.	PUNCT
ajfa-790	130	1	508	508	NUM
ajfa-790	130	2	-	-	SYM
ajfa-790	130	3	514	514	NUM
ajfa-790	130	4	.	.	PUNCT
ajfa-790	130	5	saeidi	saeidi	PROPN
ajfa-790	130	6	,	,	PUNCT
ajfa-790	130	7	p.	p.	NOUN
ajfa-790	130	8	(	(	PUNCT
ajfa-790	130	9	2007	2007	NUM
ajfa-790	130	10	)	)	PUNCT
ajfa-790	130	11	.	.	PUNCT
ajfa-790	131	1	financial	financial	ADJ
ajfa-790	131	2	management	management	NOUN
ajfa-790	131	3	,	,	PUNCT
ajfa-790	131	4	vol	vol	NOUN
ajfa-790	131	5	.	.	PROPN
ajfa-790	131	6	1	1	NUM
ajfa-790	131	7	,	,	PUNCT
ajfa-790	131	8	tehran	tehran	NOUN
ajfa-790	131	9	,	,	PUNCT
ajfa-790	131	10	negahe	negahe	PROPN
ajfa-790	131	11	danesh	danesh	PROPN
ajfa-790	131	12	publication	publication	NOUN
ajfa-790	131	13	.	.	PUNCT