id	sid	tid	token	lemma	pos
ajfa-8537	1	1	microsoft	microsoft	PROPN
ajfa-8537	1	2	word	word	NOUN
ajfa-8537	1	3	8537	8537	NUM
ajfa-8537	1	4	-	-	SYM
ajfa-8537	1	5	31000	31000	NUM
ajfa-8537	1	6	-	-	PUNCT
ajfa-8537	1	7	1	1	NUM
ajfa-8537	1	8	-	-	PUNCT
ajfa-8537	1	9	sm	sm	NOUN
ajfa-8537	1	10	-	-	PUNCT
ajfa-8537	1	11	writer2	writer2	VERB
ajfa-8537	1	12	-	-	ADJ
ajfa-8537	1	13	new	new	ADJ
ajfa-8537	1	14	asian	asian	ADJ
ajfa-8537	1	15	journal	journal	NOUN
ajfa-8537	1	16	of	of	ADP
ajfa-8537	1	17	finance	finance	PROPN
ajfa-8537	1	18	&	&	CCONJ
ajfa-8537	1	19	accounting	accounting	PROPN
ajfa-8537	1	20	issn	issn	PROPN
ajfa-8537	1	21	1946	1946	NUM
ajfa-8537	1	22	-	-	PUNCT
ajfa-8537	1	23	052x	052x	NOUN
ajfa-8537	1	24	2015	2015	NUM
ajfa-8537	1	25	,	,	PUNCT
ajfa-8537	1	26	vol	vol	NOUN
ajfa-8537	1	27	.	.	PROPN
ajfa-8537	1	28	7	7	NUM
ajfa-8537	1	29	,	,	PUNCT
ajfa-8537	1	30	no	no	INTJ
ajfa-8537	1	31	.	.	NOUN
ajfa-8537	1	32	2	2	NUM
ajfa-8537	1	33	281	281	NUM
ajfa-8537	1	34	does	do	AUX
ajfa-8537	1	35	ownership	ownership	NOUN
ajfa-8537	1	36	structure	structure	NOUN
ajfa-8537	1	37	affect	affect	VERB
ajfa-8537	1	38	jordanian	jordanian	ADJ
ajfa-8537	1	39	companies	company	NOUN
ajfa-8537	1	40	’	'	PUNCT
ajfa-8537	1	41	tendency	tendency	NOUN
ajfa-8537	1	42	to	to	PART
ajfa-8537	1	43	practice	practice	VERB
ajfa-8537	1	44	earnings	earning	NOUN
ajfa-8537	1	45	management	management	NOUN
ajfa-8537	1	46	?	?	PUNCT
ajfa-8537	2	1	imad	imad	PROPN
ajfa-8537	2	2	zeyad	zeyad	PROPN
ajfa-8537	2	3	ramadan	ramadan	PROPN
ajfa-8537	2	4	(	(	PUNCT
ajfa-8537	2	5	corresponding	correspond	VERB
ajfa-8537	2	6	author	author	NOUN
ajfa-8537	2	7	)	)	PUNCT
ajfa-8537	2	8	full	full	ADJ
ajfa-8537	2	9	prof	prof	NOUN
ajfa-8537	2	10	.	.	PROPN
ajfa-8537	2	11	,	,	PUNCT
ajfa-8537	2	12	department	department	PROPN
ajfa-8537	2	13	of	of	ADP
ajfa-8537	2	14	finance	finance	NOUN
ajfa-8537	2	15	,	,	PUNCT
ajfa-8537	2	16	applied	apply	VERB
ajfa-8537	2	17	science	science	PROPN
ajfa-8537	2	18	university	university	PROPN
ajfa-8537	2	19	p.o	p.o	PROPN
ajfa-8537	2	20	.	.	PROPN
ajfa-8537	2	21	box	box	PROPN
ajfa-8537	2	22	166	166	NUM
ajfa-8537	2	23	,	,	PUNCT
ajfa-8537	2	24	amman	amman	PROPN
ajfa-8537	2	25	,	,	PUNCT
ajfa-8537	2	26	jordan	jordan	PROPN
ajfa-8537	2	27	e	e	PROPN
ajfa-8537	2	28	-	-	NOUN
ajfa-8537	2	29	mail	mail	NOUN
ajfa-8537	2	30	:	:	PUNCT
ajfa-8537	2	31	i_ramadan@asu.edu.jo	i_ramadan@asu.edu.jo	NUM
ajfa-8537	2	32	received	receive	VERB
ajfa-8537	2	33	:	:	PUNCT
ajfa-8537	2	34	august	august	PROPN
ajfa-8537	2	35	8	8	NUM
ajfa-8537	2	36	,	,	PUNCT
ajfa-8537	2	37	2015	2015	NUM
ajfa-8537	2	38	accepted	accept	VERB
ajfa-8537	2	39	:	:	PUNCT
ajfa-8537	2	40	dec	dec	PROPN
ajfa-8537	2	41	.	.	PROPN
ajfa-8537	2	42	7	7	NUM
ajfa-8537	2	43	,	,	PUNCT
ajfa-8537	2	44	2015	2015	NUM
ajfa-8537	2	45	published	publish	VERB
ajfa-8537	2	46	:	:	PUNCT
ajfa-8537	2	47	december	december	PROPN
ajfa-8537	2	48	7	7	NUM
ajfa-8537	2	49	,	,	PUNCT
ajfa-8537	2	50	2015	2015	NUM
ajfa-8537	2	51	doi:10.5296	doi:10.5296	NOUN
ajfa-8537	2	52	/	/	SYM
ajfa-8537	2	53	ajfa.v7i2.8537	ajfa.v7i2.8537	NOUN
ajfa-8537	2	54	url	url	NOUN
ajfa-8537	2	55	:	:	PUNCT
ajfa-8537	2	56	http://dx.doi.org/10.5296/ajfa.v7i2.8537	http://dx.doi.org/10.5296/ajfa.v7i2.8537	NOUN
ajfa-8537	2	57	abstract	abstract	NOUN
ajfa-8537	2	58	the	the	DET
ajfa-8537	2	59	aim	aim	NOUN
ajfa-8537	2	60	of	of	ADP
ajfa-8537	2	61	this	this	DET
ajfa-8537	2	62	paper	paper	NOUN
ajfa-8537	2	63	is	be	AUX
ajfa-8537	2	64	to	to	PART
ajfa-8537	2	65	examine	examine	VERB
ajfa-8537	2	66	the	the	DET
ajfa-8537	2	67	effect	effect	NOUN
ajfa-8537	2	68	of	of	ADP
ajfa-8537	2	69	ownership	ownership	NOUN
ajfa-8537	2	70	structure	structure	NOUN
ajfa-8537	2	71	on	on	ADP
ajfa-8537	2	72	a	a	DET
ajfa-8537	2	73	firm	firm	NOUN
ajfa-8537	2	74	’s	’s	PART
ajfa-8537	2	75	ability	ability	NOUN
ajfa-8537	2	76	to	to	PART
ajfa-8537	2	77	practice	practice	VERB
ajfa-8537	2	78	earnings	earning	NOUN
ajfa-8537	2	79	management	management	NOUN
ajfa-8537	2	80	.	.	PUNCT
ajfa-8537	3	1	to	to	PART
ajfa-8537	3	2	achieve	achieve	VERB
ajfa-8537	3	3	this	this	DET
ajfa-8537	3	4	goal	goal	NOUN
ajfa-8537	3	5	all	all	DET
ajfa-8537	3	6	77th	77th	ADJ
ajfa-8537	3	7	jordanian	jordanian	ADJ
ajfa-8537	3	8	industrial	industrial	ADJ
ajfa-8537	3	9	companies	company	NOUN
ajfa-8537	3	10	listed	list	VERB
ajfa-8537	3	11	at	at	ADP
ajfa-8537	3	12	amman	amman	PROPN
ajfa-8537	3	13	stock	stock	PROPN
ajfa-8537	3	14	exchange	exchange	PROPN
ajfa-8537	3	15	(	(	PUNCT
ajfa-8537	3	16	ase	ase	NOUN
ajfa-8537	3	17	)	)	PUNCT
ajfa-8537	3	18	for	for	ADP
ajfa-8537	3	19	the	the	DET
ajfa-8537	3	20	period	period	NOUN
ajfa-8537	3	21	2000	2000	NUM
ajfa-8537	3	22	-	-	SYM
ajfa-8537	3	23	2014	2014	NUM
ajfa-8537	3	24	were	be	AUX
ajfa-8537	3	25	selected	select	VERB
ajfa-8537	3	26	resulting	result	VERB
ajfa-8537	3	27	in	in	ADP
ajfa-8537	3	28	1089	1089	NUM
ajfa-8537	3	29	firm	firm	ADJ
ajfa-8537	3	30	-	-	PUNCT
ajfa-8537	3	31	year	year	NOUN
ajfa-8537	3	32	observations	observation	NOUN
ajfa-8537	3	33	.	.	PUNCT
ajfa-8537	4	1	the	the	DET
ajfa-8537	4	2	empirical	empirical	ADJ
ajfa-8537	4	3	results	result	NOUN
ajfa-8537	4	4	suggest	suggest	VERB
ajfa-8537	4	5	that	that	SCONJ
ajfa-8537	4	6	the	the	DET
ajfa-8537	4	7	earnings	earning	NOUN
ajfa-8537	4	8	management	management	NOUN
ajfa-8537	4	9	practices	practice	NOUN
ajfa-8537	4	10	of	of	ADP
ajfa-8537	4	11	jordanian	jordanian	ADJ
ajfa-8537	4	12	industrial	industrial	ADJ
ajfa-8537	4	13	companies	company	NOUN
ajfa-8537	4	14	listed	list	VERB
ajfa-8537	4	15	at	at	ADP
ajfa-8537	4	16	ase	ase	PROPN
ajfa-8537	4	17	are	be	AUX
ajfa-8537	4	18	influenced	influence	VERB
ajfa-8537	4	19	by	by	ADP
ajfa-8537	4	20	the	the	DET
ajfa-8537	4	21	ownership	ownership	NOUN
ajfa-8537	4	22	structure	structure	NOUN
ajfa-8537	4	23	.	.	PUNCT
ajfa-8537	5	1	precisely	precisely	ADV
ajfa-8537	5	2	,	,	PUNCT
ajfa-8537	5	3	the	the	DET
ajfa-8537	5	4	result	result	NOUN
ajfa-8537	5	5	shows	show	VERB
ajfa-8537	5	6	that	that	SCONJ
ajfa-8537	5	7	equity	equity	NOUN
ajfa-8537	5	8	concentration	concentration	NOUN
ajfa-8537	5	9	,	,	PUNCT
ajfa-8537	5	10	management	management	NOUN
ajfa-8537	5	11	ownership	ownership	NOUN
ajfa-8537	5	12	and	and	CCONJ
ajfa-8537	5	13	institutional	institutional	ADJ
ajfa-8537	5	14	investor	investor	NOUN
ajfa-8537	5	15	equity	equity	NOUN
ajfa-8537	5	16	are	be	AUX
ajfa-8537	5	17	associated	associate	VERB
ajfa-8537	5	18	inversely	inversely	ADV
ajfa-8537	5	19	with	with	ADP
ajfa-8537	5	20	the	the	DET
ajfa-8537	5	21	practices	practice	NOUN
ajfa-8537	5	22	of	of	ADP
ajfa-8537	5	23	earnings	earning	NOUN
ajfa-8537	5	24	management	management	NOUN
ajfa-8537	5	25	.	.	PUNCT
ajfa-8537	6	1	our	our	PRON
ajfa-8537	6	2	results	result	NOUN
ajfa-8537	6	3	are	be	AUX
ajfa-8537	6	4	consistent	consistent	ADJ
ajfa-8537	6	5	with	with	ADP
ajfa-8537	6	6	the	the	DET
ajfa-8537	6	7	alignment	alignment	NOUN
ajfa-8537	6	8	of	of	ADP
ajfa-8537	6	9	interest	interest	NOUN
ajfa-8537	6	10	hypothesis	hypothesis	NOUN
ajfa-8537	6	11	and	and	CCONJ
ajfa-8537	6	12	the	the	DET
ajfa-8537	6	13	efficient	efficient	ADJ
ajfa-8537	6	14	monitoring	monitoring	NOUN
ajfa-8537	6	15	hypothesis	hypothesis	NOUN
ajfa-8537	6	16	which	which	PRON
ajfa-8537	6	17	suggest	suggest	VERB
ajfa-8537	6	18	that	that	SCONJ
ajfa-8537	6	19	large	large	ADJ
ajfa-8537	6	20	shareholders	shareholder	NOUN
ajfa-8537	6	21	have	have	VERB
ajfa-8537	6	22	less	less	ADJ
ajfa-8537	6	23	motivation	motivation	NOUN
ajfa-8537	6	24	to	to	PART
ajfa-8537	6	25	manipulate	manipulate	VERB
ajfa-8537	6	26	earnings	earning	NOUN
ajfa-8537	6	27	,	,	PUNCT
ajfa-8537	6	28	and	and	CCONJ
ajfa-8537	6	29	can	can	AUX
ajfa-8537	6	30	reduce	reduce	VERB
ajfa-8537	6	31	the	the	DET
ajfa-8537	6	32	scope	scope	NOUN
ajfa-8537	6	33	of	of	ADP
ajfa-8537	6	34	managerial	managerial	ADJ
ajfa-8537	6	35	opportunism	opportunism	NOUN
ajfa-8537	6	36	.	.	PUNCT
ajfa-8537	7	1	keywords	keyword	NOUN
ajfa-8537	7	2	:	:	PUNCT
ajfa-8537	7	3	ownership	ownership	NOUN
ajfa-8537	7	4	structure	structure	NOUN
ajfa-8537	7	5	;	;	PUNCT
ajfa-8537	7	6	earnings	earning	NOUN
ajfa-8537	7	7	management	management	NOUN
ajfa-8537	7	8	;	;	PUNCT
ajfa-8537	7	9	jordan	jordan	PROPN
ajfa-8537	7	10	asian	asian	PROPN
ajfa-8537	7	11	journal	journal	PROPN
ajfa-8537	7	12	of	of	ADP
ajfa-8537	7	13	finance	finance	PROPN
ajfa-8537	7	14	&	&	CCONJ
ajfa-8537	7	15	accounting	accounting	PROPN
ajfa-8537	7	16	issn	issn	PROPN
ajfa-8537	7	17	1946	1946	NUM
ajfa-8537	7	18	-	-	PUNCT
ajfa-8537	7	19	052x	052x	NOUN
ajfa-8537	7	20	2015	2015	NUM
ajfa-8537	7	21	,	,	PUNCT
ajfa-8537	7	22	vol	vol	NOUN
ajfa-8537	7	23	.	.	PROPN
ajfa-8537	7	24	7	7	NUM
ajfa-8537	7	25	,	,	PUNCT
ajfa-8537	7	26	no	no	INTJ
ajfa-8537	7	27	.	.	NOUN
ajfa-8537	7	28	2	2	NUM
ajfa-8537	7	29	282	282	NUM
ajfa-8537	7	30	1	1	NUM
ajfa-8537	7	31	.	.	PUNCT
ajfa-8537	8	1	introduction	introduction	NOUN
ajfa-8537	8	2	most	most	ADJ
ajfa-8537	8	3	of	of	ADP
ajfa-8537	8	4	the	the	DET
ajfa-8537	8	5	firm	firm	ADJ
ajfa-8537	8	6	managers	manager	NOUN
ajfa-8537	8	7	seek	seek	VERB
ajfa-8537	8	8	their	their	PRON
ajfa-8537	8	9	own	own	ADJ
ajfa-8537	8	10	benefits	benefit	NOUN
ajfa-8537	8	11	on	on	ADP
ajfa-8537	8	12	the	the	DET
ajfa-8537	8	13	expense	expense	NOUN
ajfa-8537	8	14	of	of	ADP
ajfa-8537	8	15	the	the	DET
ajfa-8537	8	16	shareholders	shareholder	NOUN
ajfa-8537	8	17	.	.	PUNCT
ajfa-8537	9	1	this	this	PRON
ajfa-8537	9	2	is	be	AUX
ajfa-8537	9	3	known	know	VERB
ajfa-8537	9	4	as	as	ADP
ajfa-8537	9	5	the	the	DET
ajfa-8537	9	6	agency	agency	NOUN
ajfa-8537	9	7	problem	problem	NOUN
ajfa-8537	9	8	.	.	PUNCT
ajfa-8537	10	1	in	in	ADP
ajfa-8537	10	2	the	the	DET
ajfa-8537	10	3	agency	agency	NOUN
ajfa-8537	10	4	problem	problem	NOUN
ajfa-8537	10	5	the	the	DET
ajfa-8537	10	6	managers	manager	NOUN
ajfa-8537	10	7	interfere	interfere	VERB
ajfa-8537	10	8	and	and	CCONJ
ajfa-8537	10	9	manipulate	manipulate	VERB
ajfa-8537	10	10	the	the	DET
ajfa-8537	10	11	financial	financial	ADJ
ajfa-8537	10	12	statements	statement	NOUN
ajfa-8537	10	13	to	to	PART
ajfa-8537	10	14	appear	appear	VERB
ajfa-8537	10	15	them	they	PRON
ajfa-8537	10	16	in	in	ADP
ajfa-8537	10	17	a	a	DET
ajfa-8537	10	18	way	way	NOUN
ajfa-8537	10	19	that	that	PRON
ajfa-8537	10	20	serve	serve	VERB
ajfa-8537	10	21	their	their	PRON
ajfa-8537	10	22	own	own	ADJ
ajfa-8537	10	23	benefits	benefit	NOUN
ajfa-8537	10	24	even	even	ADV
ajfa-8537	10	25	though	though	SCONJ
ajfa-8537	10	26	these	these	DET
ajfa-8537	10	27	statements	statement	NOUN
ajfa-8537	10	28	do	do	AUX
ajfa-8537	10	29	not	not	PART
ajfa-8537	10	30	coincide	coincide	VERB
ajfa-8537	10	31	with	with	ADP
ajfa-8537	10	32	the	the	DET
ajfa-8537	10	33	real	real	ADJ
ajfa-8537	10	34	situation	situation	NOUN
ajfa-8537	10	35	.	.	PUNCT
ajfa-8537	11	1	the	the	DET
ajfa-8537	11	2	management	management	NOUN
ajfa-8537	11	3	interference	interference	NOUN
ajfa-8537	11	4	in	in	ADP
ajfa-8537	11	5	financial	financial	ADJ
ajfa-8537	11	6	disclosure	disclosure	NOUN
ajfa-8537	11	7	process	process	NOUN
ajfa-8537	11	8	may	may	AUX
ajfa-8537	11	9	affect	affect	VERB
ajfa-8537	11	10	the	the	DET
ajfa-8537	11	11	figures	figure	NOUN
ajfa-8537	11	12	in	in	ADP
ajfa-8537	11	13	the	the	DET
ajfa-8537	11	14	financial	financial	ADJ
ajfa-8537	11	15	statements	statement	NOUN
ajfa-8537	11	16	.	.	PUNCT
ajfa-8537	12	1	this	this	DET
ajfa-8537	12	2	matter	matter	NOUN
ajfa-8537	12	3	may	may	AUX
ajfa-8537	12	4	affect	affect	VERB
ajfa-8537	12	5	the	the	DET
ajfa-8537	12	6	quality	quality	NOUN
ajfa-8537	12	7	of	of	ADP
ajfa-8537	12	8	the	the	DET
ajfa-8537	12	9	content	content	NOUN
ajfa-8537	12	10	for	for	ADP
ajfa-8537	12	11	these	these	DET
ajfa-8537	12	12	statements	statement	NOUN
ajfa-8537	12	13	which	which	PRON
ajfa-8537	12	14	may	may	AUX
ajfa-8537	12	15	negatively	negatively	ADV
ajfa-8537	12	16	affect	affect	VERB
ajfa-8537	12	17	the	the	DET
ajfa-8537	12	18	financial	financial	ADJ
ajfa-8537	12	19	decisions	decision	NOUN
ajfa-8537	12	20	taken	take	VERB
ajfa-8537	12	21	by	by	ADP
ajfa-8537	12	22	the	the	DET
ajfa-8537	12	23	users	user	NOUN
ajfa-8537	12	24	of	of	ADP
ajfa-8537	12	25	these	these	DET
ajfa-8537	12	26	financial	financial	ADJ
ajfa-8537	12	27	statements	statement	NOUN
ajfa-8537	12	28	.	.	PUNCT
ajfa-8537	13	1	according	accord	VERB
ajfa-8537	13	2	to	to	ADP
ajfa-8537	13	3	black	black	PROPN
ajfa-8537	13	4	et	et	PROPN
ajfa-8537	13	5	al	al	PROPN
ajfa-8537	13	6	.	.	PROPN
ajfa-8537	14	1	(	(	PUNCT
ajfa-8537	14	2	2000	2000	NUM
ajfa-8537	14	3	)	)	PUNCT
ajfa-8537	14	4	,	,	PUNCT
ajfa-8537	14	5	in	in	ADP
ajfa-8537	14	6	many	many	ADJ
ajfa-8537	14	7	situations	situation	NOUN
ajfa-8537	14	8	,	,	PUNCT
ajfa-8537	14	9	the	the	DET
ajfa-8537	14	10	overdoing	overdoing	NOUN
ajfa-8537	14	11	and	and	CCONJ
ajfa-8537	14	12	misusing	misusing	NOUN
ajfa-8537	14	13	of	of	ADP
ajfa-8537	14	14	the	the	DET
ajfa-8537	14	15	earnings	earning	NOUN
ajfa-8537	14	16	management	management	NOUN
ajfa-8537	14	17	led	lead	VERB
ajfa-8537	14	18	to	to	ADP
ajfa-8537	14	19	the	the	DET
ajfa-8537	14	20	collapse	collapse	NOUN
ajfa-8537	14	21	of	of	ADP
ajfa-8537	14	22	many	many	ADJ
ajfa-8537	14	23	companies	company	NOUN
ajfa-8537	14	24	as	as	ADP
ajfa-8537	14	25	a	a	DET
ajfa-8537	14	26	result	result	NOUN
ajfa-8537	14	27	of	of	ADP
ajfa-8537	14	28	the	the	DET
ajfa-8537	14	29	low	low	ADJ
ajfa-8537	14	30	quality	quality	NOUN
ajfa-8537	14	31	of	of	ADP
ajfa-8537	14	32	the	the	DET
ajfa-8537	14	33	accounting	accounting	NOUN
ajfa-8537	14	34	information	information	NOUN
ajfa-8537	14	35	contained	contain	VERB
ajfa-8537	14	36	in	in	ADP
ajfa-8537	14	37	the	the	DET
ajfa-8537	14	38	disclosed	disclose	VERB
ajfa-8537	14	39	financial	financial	ADJ
ajfa-8537	14	40	statements	statement	NOUN
ajfa-8537	14	41	which	which	PRON
ajfa-8537	14	42	decreased	decrease	VERB
ajfa-8537	14	43	the	the	DET
ajfa-8537	14	44	investor	investor	NOUN
ajfa-8537	14	45	’s	’s	PART
ajfa-8537	14	46	trust	trust	NOUN
ajfa-8537	14	47	in	in	ADP
ajfa-8537	14	48	data	data	PROPN
ajfa-8537	14	49	.	.	PUNCT
ajfa-8537	15	1	this	this	DET
ajfa-8537	15	2	decrease	decrease	NOUN
ajfa-8537	15	3	in	in	ADP
ajfa-8537	15	4	the	the	DET
ajfa-8537	15	5	trust	trust	NOUN
ajfa-8537	15	6	had	have	VERB
ajfa-8537	15	7	negative	negative	ADJ
ajfa-8537	15	8	reflections	reflection	NOUN
ajfa-8537	15	9	on	on	ADP
ajfa-8537	15	10	the	the	DET
ajfa-8537	15	11	capital	capital	NOUN
ajfa-8537	15	12	markets	market	NOUN
ajfa-8537	15	13	around	around	ADP
ajfa-8537	15	14	the	the	DET
ajfa-8537	15	15	globe	globe	NOUN
ajfa-8537	15	16	as	as	ADV
ajfa-8537	15	17	well	well	ADV
ajfa-8537	15	18	as	as	ADP
ajfa-8537	15	19	in	in	ADP
ajfa-8537	15	20	the	the	DET
ajfa-8537	15	21	arab	arab	ADJ
ajfa-8537	15	22	world	world	NOUN
ajfa-8537	15	23	.	.	PUNCT
ajfa-8537	16	1	many	many	ADJ
ajfa-8537	16	2	studies	study	NOUN
ajfa-8537	16	3	like	like	ADP
ajfa-8537	16	4	lev	lev	NOUN
ajfa-8537	16	5	(	(	PUNCT
ajfa-8537	16	6	1988)and	1988)and	NUM
ajfa-8537	16	7	shiller	shiller	NOUN
ajfa-8537	16	8	and	and	CCONJ
ajfa-8537	16	9	pound	pound	NOUN
ajfa-8537	16	10	(	(	PUNCT
ajfa-8537	16	11	1989	1989	NUM
ajfa-8537	16	12	)	)	PUNCT
ajfa-8537	16	13	show	show	VERB
ajfa-8537	16	14	that	that	SCONJ
ajfa-8537	16	15	the	the	DET
ajfa-8537	16	16	practice	practice	NOUN
ajfa-8537	16	17	of	of	ADP
ajfa-8537	16	18	earnings	earning	NOUN
ajfa-8537	16	19	management	management	NOUN
ajfa-8537	16	20	will	will	AUX
ajfa-8537	16	21	be	be	AUX
ajfa-8537	16	22	much	much	ADV
ajfa-8537	16	23	harder	hard	ADJ
ajfa-8537	16	24	when	when	SCONJ
ajfa-8537	16	25	there	there	PRON
ajfa-8537	16	26	is	be	VERB
ajfa-8537	16	27	equity	equity	NOUN
ajfa-8537	16	28	concentration	concentration	NOUN
ajfa-8537	16	29	and	and	CCONJ
ajfa-8537	16	30	high	high	ADJ
ajfa-8537	16	31	percentage	percentage	NOUN
ajfa-8537	16	32	of	of	ADP
ajfa-8537	16	33	institutional	institutional	ADJ
ajfa-8537	16	34	investor	investor	NOUN
ajfa-8537	16	35	’s	’s	PART
ajfa-8537	16	36	equity	equity	NOUN
ajfa-8537	16	37	because	because	SCONJ
ajfa-8537	16	38	the	the	DET
ajfa-8537	16	39	institutional	institutional	ADJ
ajfa-8537	16	40	investors	investor	NOUN
ajfa-8537	16	41	have	have	VERB
ajfa-8537	16	42	larger	large	ADJ
ajfa-8537	16	43	amount	amount	NOUN
ajfa-8537	16	44	of	of	ADP
ajfa-8537	16	45	information	information	NOUN
ajfa-8537	16	46	than	than	ADP
ajfa-8537	16	47	the	the	DET
ajfa-8537	16	48	individual	individual	ADJ
ajfa-8537	16	49	investors	investor	NOUN
ajfa-8537	16	50	and	and	CCONJ
ajfa-8537	16	51	also	also	ADV
ajfa-8537	16	52	they	they	PRON
ajfa-8537	16	53	have	have	VERB
ajfa-8537	16	54	more	more	ADJ
ajfa-8537	16	55	financial	financial	ADJ
ajfa-8537	16	56	capabilities	capability	NOUN
ajfa-8537	16	57	and	and	CCONJ
ajfa-8537	16	58	motivations	motivation	NOUN
ajfa-8537	16	59	to	to	PART
ajfa-8537	16	60	control	control	VERB
ajfa-8537	16	61	the	the	DET
ajfa-8537	16	62	management	management	NOUN
ajfa-8537	16	63	.	.	PUNCT
ajfa-8537	17	1	greavs	greavs	PROPN
ajfa-8537	17	2	and	and	CCONJ
ajfa-8537	17	3	waddock	waddock	NOUN
ajfa-8537	17	4	(	(	PUNCT
ajfa-8537	17	5	1990	1990	NUM
ajfa-8537	17	6	)	)	PUNCT
ajfa-8537	17	7	,	,	PUNCT
ajfa-8537	18	1	jacobs	jacobs	PROPN
ajfa-8537	18	2	(	(	PUNCT
ajfa-8537	18	3	1991	1991	NUM
ajfa-8537	18	4	)	)	PUNCT
ajfa-8537	18	5	,	,	PUNCT
ajfa-8537	18	6	and	and	CCONJ
ajfa-8537	18	7	potter	potter	NOUN
ajfa-8537	18	8	(	(	PUNCT
ajfa-8537	18	9	1992	1992	NUM
ajfa-8537	18	10	)	)	PUNCT
ajfa-8537	18	11	concluded	conclude	VERB
ajfa-8537	18	12	that	that	SCONJ
ajfa-8537	18	13	the	the	DET
ajfa-8537	18	14	institutional	institutional	ADJ
ajfa-8537	18	15	investors	investor	NOUN
ajfa-8537	18	16	practice	practice	VERB
ajfa-8537	18	17	pressure	pressure	NOUN
ajfa-8537	18	18	on	on	ADP
ajfa-8537	18	19	the	the	DET
ajfa-8537	18	20	managers	manager	NOUN
ajfa-8537	18	21	to	to	PART
ajfa-8537	18	22	focus	focus	VERB
ajfa-8537	18	23	on	on	ADP
ajfa-8537	18	24	short	short	ADJ
ajfa-8537	18	25	term	term	NOUN
ajfa-8537	18	26	profits	profit	NOUN
ajfa-8537	18	27	on	on	ADP
ajfa-8537	18	28	the	the	DET
ajfa-8537	18	29	expense	expense	NOUN
ajfa-8537	18	30	of	of	ADP
ajfa-8537	18	31	long	long	ADJ
ajfa-8537	18	32	term	term	NOUN
ajfa-8537	18	33	profits	profit	NOUN
ajfa-8537	18	34	when	when	SCONJ
ajfa-8537	18	35	the	the	DET
ajfa-8537	18	36	evaluation	evaluation	NOUN
ajfa-8537	18	37	of	of	ADP
ajfa-8537	18	38	their	their	PRON
ajfa-8537	18	39	companies	company	NOUN
ajfa-8537	18	40	depends	depend	VERB
ajfa-8537	18	41	on	on	ADP
ajfa-8537	18	42	short	short	ADJ
ajfa-8537	18	43	term	term	NOUN
ajfa-8537	18	44	performance	performance	NOUN
ajfa-8537	18	45	of	of	ADP
ajfa-8537	18	46	their	their	PRON
ajfa-8537	18	47	portfolios	portfolio	NOUN
ajfa-8537	18	48	.	.	PUNCT
ajfa-8537	19	1	lang	lang	PROPN
ajfa-8537	19	2	and	and	CCONJ
ajfa-8537	19	3	mc	mc	PROPN
ajfa-8537	19	4	-	-	PUNCT
ajfa-8537	19	5	nichols	nichols	PROPN
ajfa-8537	19	6	(	(	PUNCT
ajfa-8537	19	7	1998	1998	NUM
ajfa-8537	19	8	)	)	PUNCT
ajfa-8537	19	9	concluded	conclude	VERB
ajfa-8537	19	10	that	that	SCONJ
ajfa-8537	19	11	the	the	DET
ajfa-8537	19	12	trading	trading	NOUN
ajfa-8537	19	13	volume	volume	NOUN
ajfa-8537	19	14	from	from	ADP
ajfa-8537	19	15	the	the	DET
ajfa-8537	19	16	institutional	institutional	ADJ
ajfa-8537	19	17	investors	investor	NOUN
ajfa-8537	19	18	depends	depend	VERB
ajfa-8537	19	19	on	on	ADP
ajfa-8537	19	20	short	short	ADJ
ajfa-8537	19	21	term	term	NOUN
ajfa-8537	19	22	profit	profit	NOUN
ajfa-8537	19	23	which	which	PRON
ajfa-8537	19	24	motivates	motivate	VERB
ajfa-8537	19	25	the	the	DET
ajfa-8537	19	26	managers	manager	NOUN
ajfa-8537	19	27	to	to	PART
ajfa-8537	19	28	practice	practice	VERB
ajfa-8537	19	29	earnings	earning	NOUN
ajfa-8537	19	30	management	management	NOUN
ajfa-8537	19	31	in	in	ADP
ajfa-8537	19	32	order	order	NOUN
ajfa-8537	19	33	to	to	PART
ajfa-8537	19	34	achieve	achieve	VERB
ajfa-8537	19	35	short	short	ADJ
ajfa-8537	19	36	term	term	NOUN
ajfa-8537	19	37	profits	profit	NOUN
ajfa-8537	19	38	as	as	ADP
ajfa-8537	19	39	a	a	DET
ajfa-8537	19	40	result	result	NOUN
ajfa-8537	19	41	of	of	ADP
ajfa-8537	19	42	the	the	DET
ajfa-8537	19	43	institutional	institutional	ADJ
ajfa-8537	19	44	investors	investor	NOUN
ajfa-8537	19	45	'	'	PART
ajfa-8537	19	46	pressure	pressure	NOUN
ajfa-8537	19	47	.	.	PUNCT
ajfa-8537	20	1	the	the	DET
ajfa-8537	20	2	institutional	institutional	ADJ
ajfa-8537	20	3	investors	investor	NOUN
ajfa-8537	20	4	play	play	VERB
ajfa-8537	20	5	a	a	DET
ajfa-8537	20	6	major	major	ADJ
ajfa-8537	20	7	role	role	NOUN
ajfa-8537	20	8	in	in	ADP
ajfa-8537	20	9	the	the	DET
ajfa-8537	20	10	capital	capital	NOUN
ajfa-8537	20	11	markets	market	NOUN
ajfa-8537	20	12	due	due	ADJ
ajfa-8537	20	13	to	to	ADP
ajfa-8537	20	14	their	their	PRON
ajfa-8537	20	15	financial	financial	ADJ
ajfa-8537	20	16	capabilities	capability	NOUN
ajfa-8537	20	17	,	,	PUNCT
ajfa-8537	20	18	investments	investment	NOUN
ajfa-8537	20	19	experience	experience	NOUN
ajfa-8537	20	20	,	,	PUNCT
ajfa-8537	20	21	and	and	CCONJ
ajfa-8537	20	22	their	their	PRON
ajfa-8537	20	23	management	management	NOUN
ajfa-8537	20	24	skills	skill	NOUN
ajfa-8537	20	25	compared	compare	VERB
ajfa-8537	20	26	to	to	ADP
ajfa-8537	20	27	the	the	DET
ajfa-8537	20	28	individual	individual	ADJ
ajfa-8537	20	29	investors	investor	NOUN
ajfa-8537	20	30	.	.	PUNCT
ajfa-8537	21	1	according	accord	VERB
ajfa-8537	21	2	to	to	ADP
ajfa-8537	21	3	that	that	PRON
ajfa-8537	21	4	,	,	PUNCT
ajfa-8537	21	5	the	the	DET
ajfa-8537	21	6	essence	essence	NOUN
ajfa-8537	21	7	of	of	ADP
ajfa-8537	21	8	the	the	DET
ajfa-8537	21	9	problem	problem	NOUN
ajfa-8537	21	10	statement	statement	NOUN
ajfa-8537	21	11	of	of	ADP
ajfa-8537	21	12	this	this	DET
ajfa-8537	21	13	study	study	NOUN
ajfa-8537	21	14	lies	lie	VERB
ajfa-8537	21	15	in	in	ADP
ajfa-8537	21	16	the	the	DET
ajfa-8537	21	17	lack	lack	NOUN
ajfa-8537	21	18	of	of	ADP
ajfa-8537	21	19	evidence	evidence	NOUN
ajfa-8537	21	20	about	about	ADP
ajfa-8537	21	21	the	the	DET
ajfa-8537	21	22	impact	impact	NOUN
ajfa-8537	21	23	of	of	ADP
ajfa-8537	21	24	the	the	DET
ajfa-8537	21	25	ownership	ownership	NOUN
ajfa-8537	21	26	structure	structure	NOUN
ajfa-8537	21	27	on	on	ADP
ajfa-8537	21	28	the	the	DET
ajfa-8537	21	29	ability	ability	NOUN
ajfa-8537	21	30	of	of	ADP
ajfa-8537	21	31	the	the	DET
ajfa-8537	21	32	companies	company	NOUN
ajfa-8537	21	33	to	to	PART
ajfa-8537	21	34	practice	practice	VERB
ajfa-8537	21	35	earnings	earning	NOUN
ajfa-8537	21	36	management	management	NOUN
ajfa-8537	21	37	.	.	PUNCT
ajfa-8537	22	1	thus	thus	ADV
ajfa-8537	22	2	,	,	PUNCT
ajfa-8537	22	3	this	this	DET
ajfa-8537	22	4	study	study	NOUN
ajfa-8537	22	5	seeks	seek	VERB
ajfa-8537	22	6	to	to	PART
ajfa-8537	22	7	answer	answer	VERB
ajfa-8537	22	8	the	the	DET
ajfa-8537	22	9	following	following	ADJ
ajfa-8537	22	10	question	question	NOUN
ajfa-8537	22	11	:	:	PUNCT
ajfa-8537	22	12	is	be	AUX
ajfa-8537	22	13	there	there	PRON
ajfa-8537	22	14	any	any	DET
ajfa-8537	22	15	significant	significant	ADJ
ajfa-8537	22	16	effect	effect	NOUN
ajfa-8537	22	17	of	of	ADP
ajfa-8537	22	18	the	the	DET
ajfa-8537	22	19	ownership	ownership	NOUN
ajfa-8537	22	20	structure	structure	NOUN
ajfa-8537	22	21	,	,	PUNCT
ajfa-8537	22	22	expressed	express	VERB
ajfa-8537	22	23	as	as	ADP
ajfa-8537	22	24	the	the	DET
ajfa-8537	22	25	percentage	percentage	NOUN
ajfa-8537	22	26	of	of	ADP
ajfa-8537	22	27	institutional	institutional	ADJ
ajfa-8537	22	28	investor	investor	NOUN
ajfa-8537	22	29	’s	’s	PART
ajfa-8537	22	30	equity	equity	NOUN
ajfa-8537	22	31	,	,	PUNCT
ajfa-8537	22	32	on	on	ADP
ajfa-8537	22	33	the	the	DET
ajfa-8537	22	34	capability	capability	NOUN
ajfa-8537	22	35	of	of	ADP
ajfa-8537	22	36	the	the	DET
ajfa-8537	22	37	jordanian	jordanian	ADJ
ajfa-8537	22	38	industrial	industrial	ADJ
ajfa-8537	22	39	companies	company	NOUN
ajfa-8537	22	40	to	to	PART
ajfa-8537	22	41	exercise	exercise	VERB
ajfa-8537	22	42	earnings	earning	NOUN
ajfa-8537	22	43	management	management	NOUN
ajfa-8537	22	44	?	?	PUNCT
ajfa-8537	23	1	this	this	DET
ajfa-8537	23	2	study	study	NOUN
ajfa-8537	23	3	aims	aim	VERB
ajfa-8537	23	4	to	to	PART
ajfa-8537	23	5	investigate	investigate	VERB
ajfa-8537	23	6	the	the	DET
ajfa-8537	23	7	effect	effect	NOUN
ajfa-8537	23	8	of	of	ADP
ajfa-8537	23	9	ownership	ownership	NOUN
ajfa-8537	23	10	structure	structure	NOUN
ajfa-8537	23	11	on	on	ADP
ajfa-8537	23	12	the	the	DET
ajfa-8537	23	13	ability	ability	NOUN
ajfa-8537	23	14	of	of	ADP
ajfa-8537	23	15	the	the	DET
ajfa-8537	23	16	managers	manager	NOUN
ajfa-8537	23	17	to	to	PART
ajfa-8537	23	18	practice	practice	VERB
ajfa-8537	23	19	earnings	earning	NOUN
ajfa-8537	23	20	management	management	NOUN
ajfa-8537	23	21	in	in	ADP
ajfa-8537	23	22	the	the	DET
ajfa-8537	23	23	jordanian	jordanian	ADJ
ajfa-8537	23	24	industrial	industrial	ADJ
ajfa-8537	23	25	companies	company	NOUN
ajfa-8537	23	26	.	.	PUNCT
ajfa-8537	24	1	thus	thus	ADV
ajfa-8537	24	2	,	,	PUNCT
ajfa-8537	24	3	this	this	DET
ajfa-8537	24	4	study	study	NOUN
ajfa-8537	24	5	seeks	seek	VERB
ajfa-8537	24	6	to	to	PART
ajfa-8537	24	7	test	test	VERB
ajfa-8537	24	8	the	the	DET
ajfa-8537	24	9	hypothesis	hypothesis	NOUN
ajfa-8537	24	10	that	that	SCONJ
ajfa-8537	24	11	the	the	DET
ajfa-8537	24	12	ability	ability	NOUN
ajfa-8537	24	13	of	of	ADP
ajfa-8537	24	14	the	the	DET
ajfa-8537	24	15	jordanian	jordanian	ADJ
ajfa-8537	24	16	industrial	industrial	ADJ
ajfa-8537	24	17	companies	company	NOUN
ajfa-8537	24	18	to	to	PART
ajfa-8537	24	19	practice	practice	VERB
ajfa-8537	24	20	earnings	earning	NOUN
ajfa-8537	24	21	management	management	NOUN
ajfa-8537	24	22	is	be	AUX
ajfa-8537	24	23	affected	affect	VERB
ajfa-8537	24	24	significantly	significantly	ADV
ajfa-8537	24	25	by	by	ADP
ajfa-8537	24	26	the	the	DET
ajfa-8537	24	27	ownership	ownership	NOUN
ajfa-8537	24	28	structure	structure	NOUN
ajfa-8537	24	29	.	.	PUNCT
ajfa-8537	25	1	2	2	X
ajfa-8537	25	2	.	.	X
ajfa-8537	25	3	literature	literature	NOUN
ajfa-8537	25	4	review	review	VERB
ajfa-8537	25	5	the	the	DET
ajfa-8537	25	6	number	number	NOUN
ajfa-8537	25	7	of	of	ADP
ajfa-8537	25	8	studies	study	NOUN
ajfa-8537	25	9	that	that	PRON
ajfa-8537	25	10	handled	handle	VERB
ajfa-8537	25	11	the	the	DET
ajfa-8537	25	12	effect	effect	NOUN
ajfa-8537	25	13	of	of	ADP
ajfa-8537	25	14	corporate	corporate	ADJ
ajfa-8537	25	15	governance	governance	NOUN
ajfa-8537	25	16	on	on	ADP
ajfa-8537	25	17	the	the	DET
ajfa-8537	25	18	earnings	earning	NOUN
ajfa-8537	25	19	management	management	NOUN
ajfa-8537	25	20	(	(	PUNCT
ajfa-8537	25	21	em	em	PRON
ajfa-8537	25	22	)	)	PUNCT
ajfa-8537	25	23	is	be	AUX
ajfa-8537	25	24	relatively	relatively	ADV
ajfa-8537	25	25	small	small	ADJ
ajfa-8537	25	26	in	in	ADP
ajfa-8537	25	27	literature	literature	NOUN
ajfa-8537	25	28	.	.	PUNCT
ajfa-8537	26	1	beeker	beeker	PROPN
ajfa-8537	26	2	et	et	PROPN
ajfa-8537	26	3	al	al	PROPN
ajfa-8537	26	4	.	.	PUNCT
ajfa-8537	27	1	(	(	PUNCT
ajfa-8537	27	2	1998	1998	NUM
ajfa-8537	27	3	)	)	PUNCT
ajfa-8537	27	4	,	,	PUNCT
ajfa-8537	27	5	francis	francis	PROPN
ajfa-8537	27	6	et	et	PROPN
ajfa-8537	27	7	al	al	PROPN
ajfa-8537	27	8	.	.	PROPN
ajfa-8537	28	1	(	(	PUNCT
ajfa-8537	28	2	1999	1999	NUM
ajfa-8537	28	3	)	)	PUNCT
ajfa-8537	28	4	,	,	PUNCT
ajfa-8537	28	5	and	and	CCONJ
ajfa-8537	28	6	chung	chung	PROPN
ajfa-8537	28	7	et	et	PROPN
ajfa-8537	28	8	.	.	PUNCT
ajfa-8537	29	1	al	al	PROPN
ajfa-8537	29	2	.	.	PROPN
ajfa-8537	30	1	(	(	PUNCT
ajfa-8537	30	2	2002	2002	NUM
ajfa-8537	30	3	)	)	PUNCT
ajfa-8537	30	4	are	be	AUX
ajfa-8537	30	5	considered	consider	VERB
ajfa-8537	30	6	among	among	ADP
ajfa-8537	30	7	the	the	DET
ajfa-8537	30	8	few	few	ADJ
ajfa-8537	30	9	researchers	researcher	NOUN
ajfa-8537	30	10	that	that	PRON
ajfa-8537	30	11	have	have	VERB
ajfa-8537	30	12	asian	asian	ADJ
ajfa-8537	30	13	journal	journal	NOUN
ajfa-8537	30	14	of	of	ADP
ajfa-8537	30	15	finance	finance	PROPN
ajfa-8537	30	16	&	&	CCONJ
ajfa-8537	30	17	accounting	accounting	PROPN
ajfa-8537	30	18	issn	issn	PROPN
ajfa-8537	30	19	1946	1946	NUM
ajfa-8537	30	20	-	-	PUNCT
ajfa-8537	30	21	052x	052x	NOUN
ajfa-8537	30	22	2015	2015	NUM
ajfa-8537	30	23	,	,	PUNCT
ajfa-8537	30	24	vol	vol	NOUN
ajfa-8537	30	25	.	.	PROPN
ajfa-8537	31	1	7	7	NUM
ajfa-8537	31	2	,	,	PUNCT
ajfa-8537	31	3	no	no	INTJ
ajfa-8537	31	4	.	.	NOUN
ajfa-8537	31	5	2	2	NUM
ajfa-8537	31	6	283	283	NUM
ajfa-8537	31	7	conducted	conduct	VERB
ajfa-8537	31	8	pieces	piece	NOUN
ajfa-8537	31	9	of	of	ADP
ajfa-8537	31	10	research	research	NOUN
ajfa-8537	31	11	in	in	ADP
ajfa-8537	31	12	this	this	DET
ajfa-8537	31	13	area	area	NOUN
ajfa-8537	31	14	.	.	PUNCT
ajfa-8537	32	1	those	those	DET
ajfa-8537	32	2	researchers	researcher	NOUN
ajfa-8537	32	3	studied	study	VERB
ajfa-8537	32	4	the	the	DET
ajfa-8537	32	5	relation	relation	NOUN
ajfa-8537	32	6	between	between	ADP
ajfa-8537	32	7	the	the	DET
ajfa-8537	32	8	quality	quality	NOUN
ajfa-8537	32	9	of	of	ADP
ajfa-8537	32	10	auditing	auditing	NOUN
ajfa-8537	32	11	and	and	CCONJ
ajfa-8537	32	12	accruals	accrual	NOUN
ajfa-8537	32	13	management	management	NOUN
ajfa-8537	32	14	and	and	CCONJ
ajfa-8537	32	15	they	they	PRON
ajfa-8537	32	16	concluded	conclude	VERB
ajfa-8537	32	17	that	that	SCONJ
ajfa-8537	32	18	the	the	DET
ajfa-8537	32	19	auditing	auditing	NOUN
ajfa-8537	32	20	by	by	ADP
ajfa-8537	32	21	the	the	DET
ajfa-8537	32	22	six	six	NUM
ajfa-8537	32	23	big	big	ADJ
ajfa-8537	32	24	auditors	auditor	NOUN
ajfa-8537	32	25	reduces	reduce	VERB
ajfa-8537	32	26	the	the	DET
ajfa-8537	32	27	level	level	NOUN
ajfa-8537	32	28	by	by	ADP
ajfa-8537	32	29	which	which	PRON
ajfa-8537	32	30	the	the	DET
ajfa-8537	32	31	managers	manager	NOUN
ajfa-8537	32	32	practice	practice	VERB
ajfa-8537	32	33	earnings	earning	NOUN
ajfa-8537	32	34	management	management	NOUN
ajfa-8537	32	35	through	through	ADP
ajfa-8537	32	36	manipulating	manipulate	VERB
ajfa-8537	32	37	discretionary	discretionary	ADJ
ajfa-8537	32	38	accruals	accrual	NOUN
ajfa-8537	32	39	.	.	PUNCT
ajfa-8537	33	1	in	in	ADP
ajfa-8537	33	2	addition	addition	NOUN
ajfa-8537	33	3	,	,	PUNCT
ajfa-8537	33	4	the	the	DET
ajfa-8537	33	5	study	study	NOUN
ajfa-8537	33	6	of	of	ADP
ajfa-8537	33	7	francis	francis	PROPN
ajfa-8537	33	8	et	et	PROPN
ajfa-8537	33	9	al	al	PROPN
ajfa-8537	33	10	.	.	PROPN
ajfa-8537	34	1	(	(	PUNCT
ajfa-8537	34	2	1999	1999	NUM
ajfa-8537	34	3	)	)	PUNCT
ajfa-8537	34	4	concluded	conclude	VERB
ajfa-8537	34	5	that	that	SCONJ
ajfa-8537	34	6	the	the	DET
ajfa-8537	34	7	auditing	auditing	NOUN
ajfa-8537	34	8	of	of	ADP
ajfa-8537	34	9	the	the	DET
ajfa-8537	34	10	six	six	NUM
ajfa-8537	34	11	big	big	ADJ
ajfa-8537	34	12	auditors	auditor	NOUN
ajfa-8537	34	13	reduces	reduce	VERB
ajfa-8537	34	14	the	the	DET
ajfa-8537	34	15	ability	ability	NOUN
ajfa-8537	34	16	of	of	ADP
ajfa-8537	34	17	the	the	DET
ajfa-8537	34	18	managers	manager	NOUN
ajfa-8537	34	19	to	to	PART
ajfa-8537	34	20	manipulate	manipulate	VERB
ajfa-8537	34	21	the	the	DET
ajfa-8537	34	22	accounting	accounting	NOUN
ajfa-8537	34	23	accruals	accrual	NOUN
ajfa-8537	34	24	.	.	PUNCT
ajfa-8537	35	1	moreover	moreover	ADV
ajfa-8537	35	2	,	,	PUNCT
ajfa-8537	35	3	chung	chung	PROPN
ajfa-8537	35	4	et	et	PROPN
ajfa-8537	35	5	al	al	PROPN
ajfa-8537	35	6	.	.	PROPN
ajfa-8537	35	7	(	(	PUNCT
ajfa-8537	35	8	2002	2002	NUM
ajfa-8537	35	9	)	)	PUNCT
ajfa-8537	35	10	concluded	conclude	VERB
ajfa-8537	35	11	that	that	SCONJ
ajfa-8537	35	12	the	the	DET
ajfa-8537	35	13	increase	increase	NOUN
ajfa-8537	35	14	in	in	ADP
ajfa-8537	35	15	the	the	DET
ajfa-8537	35	16	percentage	percentage	NOUN
ajfa-8537	35	17	of	of	ADP
ajfa-8537	35	18	the	the	DET
ajfa-8537	35	19	institutional	institutional	ADJ
ajfa-8537	35	20	investor	investor	NOUN
ajfa-8537	35	21	’s	’s	PART
ajfa-8537	35	22	equity	equity	NOUN
ajfa-8537	35	23	reduces	reduce	VERB
ajfa-8537	35	24	the	the	DET
ajfa-8537	35	25	ability	ability	NOUN
ajfa-8537	35	26	of	of	ADP
ajfa-8537	35	27	the	the	DET
ajfa-8537	35	28	management	management	NOUN
ajfa-8537	35	29	to	to	PART
ajfa-8537	35	30	practice	practice	VERB
ajfa-8537	35	31	earnings	earning	NOUN
ajfa-8537	35	32	management	management	NOUN
ajfa-8537	35	33	to	to	PART
ajfa-8537	35	34	smooth	smooth	VERB
ajfa-8537	35	35	the	the	DET
ajfa-8537	35	36	income	income	NOUN
ajfa-8537	35	37	in	in	ADP
ajfa-8537	35	38	order	order	NOUN
ajfa-8537	35	39	to	to	PART
ajfa-8537	35	40	reach	reach	VERB
ajfa-8537	35	41	the	the	DET
ajfa-8537	35	42	target	target	NOUN
ajfa-8537	35	43	profit	profit	NOUN
ajfa-8537	35	44	.	.	PUNCT
ajfa-8537	36	1	klein	klein	PROPN
ajfa-8537	36	2	(	(	PUNCT
ajfa-8537	36	3	2002	2002	NUM
ajfa-8537	36	4	)	)	PUNCT
ajfa-8537	36	5	suggested	suggest	VERB
ajfa-8537	36	6	that	that	SCONJ
ajfa-8537	36	7	the	the	DET
ajfa-8537	36	8	change	change	NOUN
ajfa-8537	36	9	in	in	ADP
ajfa-8537	36	10	the	the	DET
ajfa-8537	36	11	independent	independent	ADJ
ajfa-8537	36	12	status	status	NOUN
ajfa-8537	36	13	of	of	ADP
ajfa-8537	36	14	the	the	DET
ajfa-8537	36	15	auditing	auditing	NOUN
ajfa-8537	36	16	committee	committee	NOUN
ajfa-8537	36	17	coincides	coincide	VERB
ajfa-8537	36	18	with	with	ADP
ajfa-8537	36	19	the	the	DET
ajfa-8537	36	20	change	change	NOUN
ajfa-8537	36	21	in	in	ADP
ajfa-8537	36	22	the	the	DET
ajfa-8537	36	23	ability	ability	NOUN
ajfa-8537	36	24	of	of	ADP
ajfa-8537	36	25	the	the	DET
ajfa-8537	36	26	managers	manager	NOUN
ajfa-8537	36	27	to	to	PART
ajfa-8537	36	28	practice	practice	VERB
ajfa-8537	36	29	the	the	DET
ajfa-8537	36	30	earnings	earning	NOUN
ajfa-8537	36	31	management	management	NOUN
ajfa-8537	36	32	.	.	PUNCT
ajfa-8537	37	1	furthermore	furthermore	ADV
ajfa-8537	37	2	,	,	PUNCT
ajfa-8537	37	3	he	he	PRON
ajfa-8537	37	4	concluded	conclude	VERB
ajfa-8537	37	5	that	that	SCONJ
ajfa-8537	37	6	an	an	DET
ajfa-8537	37	7	independent	independent	ADJ
ajfa-8537	37	8	auditing	auditing	NOUN
ajfa-8537	37	9	committee	committee	NOUN
ajfa-8537	37	10	is	be	AUX
ajfa-8537	37	11	more	more	ADV
ajfa-8537	37	12	efficient	efficient	ADJ
ajfa-8537	37	13	in	in	ADP
ajfa-8537	37	14	controlling	control	VERB
ajfa-8537	37	15	the	the	DET
ajfa-8537	37	16	disclosure	disclosure	NOUN
ajfa-8537	37	17	of	of	ADP
ajfa-8537	37	18	the	the	DET
ajfa-8537	37	19	financial	financial	ADJ
ajfa-8537	37	20	data	datum	NOUN
ajfa-8537	37	21	because	because	SCONJ
ajfa-8537	37	22	the	the	DET
ajfa-8537	37	23	companies	company	NOUN
ajfa-8537	37	24	with	with	ADP
ajfa-8537	37	25	high	high	ADJ
ajfa-8537	37	26	number	number	NOUN
ajfa-8537	37	27	of	of	ADP
ajfa-8537	37	28	independent	independent	ADJ
ajfa-8537	37	29	auditors	auditor	NOUN
ajfa-8537	37	30	have	have	VERB
ajfa-8537	37	31	lower	low	ADJ
ajfa-8537	37	32	volume	volume	NOUN
ajfa-8537	37	33	of	of	ADP
ajfa-8537	37	34	extra	extra	ADJ
ajfa-8537	37	35	ordinary	ordinary	ADJ
ajfa-8537	37	36	accruals	accrual	NOUN
ajfa-8537	37	37	.	.	PUNCT
ajfa-8537	38	1	sanjar	sanjar	PROPN
ajfa-8537	38	2	s.	s.	PROPN
ajfa-8537	38	3	et	et	PROPN
ajfa-8537	38	4	al	al	PROPN
ajfa-8537	38	5	.	.	PROPN
ajfa-8537	38	6	(	(	PUNCT
ajfa-8537	38	7	2012	2012	NUM
ajfa-8537	38	8	)	)	PUNCT
ajfa-8537	38	9	,	,	PUNCT
ajfa-8537	38	10	investigated	investigate	VERB
ajfa-8537	38	11	the	the	DET
ajfa-8537	38	12	effect	effect	NOUN
ajfa-8537	38	13	of	of	ADP
ajfa-8537	38	14	ownership	ownership	NOUN
ajfa-8537	38	15	structure	structure	NOUN
ajfa-8537	38	16	on	on	ADP
ajfa-8537	38	17	earnings	earning	NOUN
ajfa-8537	38	18	management	management	NOUN
ajfa-8537	38	19	for	for	ADP
ajfa-8537	38	20	tehran	tehran	PROPN
ajfa-8537	38	21	stock	stock	PROPN
ajfa-8537	38	22	exchange	exchange	PROPN
ajfa-8537	38	23	.	.	PUNCT
ajfa-8537	39	1	the	the	DET
ajfa-8537	39	2	researchers	researcher	NOUN
ajfa-8537	39	3	divided	divide	VERB
ajfa-8537	39	4	the	the	DET
ajfa-8537	39	5	firms	firm	NOUN
ajfa-8537	39	6	into	into	ADP
ajfa-8537	39	7	two	two	NUM
ajfa-8537	39	8	groups	group	NOUN
ajfa-8537	39	9	according	accord	VERB
ajfa-8537	39	10	to	to	ADP
ajfa-8537	39	11	the	the	DET
ajfa-8537	39	12	type	type	NOUN
ajfa-8537	39	13	of	of	ADP
ajfa-8537	39	14	investors	investor	NOUN
ajfa-8537	39	15	;	;	PUNCT
ajfa-8537	39	16	group	group	NOUN
ajfa-8537	39	17	1	1	NUM
ajfa-8537	39	18	included	include	VERB
ajfa-8537	39	19	the	the	DET
ajfa-8537	39	20	institutional	institutional	ADJ
ajfa-8537	39	21	investors	investor	NOUN
ajfa-8537	39	22	whereas	whereas	SCONJ
ajfa-8537	39	23	group	group	NOUN
ajfa-8537	39	24	2	2	NUM
ajfa-8537	39	25	involved	involve	VERB
ajfa-8537	39	26	the	the	DET
ajfa-8537	39	27	individual	individual	ADJ
ajfa-8537	39	28	investors	investor	NOUN
ajfa-8537	39	29	.	.	PUNCT
ajfa-8537	40	1	the	the	DET
ajfa-8537	40	2	results	result	NOUN
ajfa-8537	40	3	show	show	VERB
ajfa-8537	40	4	that	that	SCONJ
ajfa-8537	40	5	the	the	DET
ajfa-8537	40	6	firms	firm	NOUN
ajfa-8537	40	7	which	which	PRON
ajfa-8537	40	8	have	have	VERB
ajfa-8537	40	9	low	low	ADJ
ajfa-8537	40	10	profits	profit	NOUN
ajfa-8537	40	11	before	before	SCONJ
ajfa-8537	40	12	accruals	accrual	NOUN
ajfa-8537	40	13	practice	practice	VERB
ajfa-8537	40	14	earnings	earning	NOUN
ajfa-8537	40	15	management	management	NOUN
ajfa-8537	40	16	are	be	AUX
ajfa-8537	40	17	more	more	ADJ
ajfa-8537	40	18	than	than	ADP
ajfa-8537	40	19	those	those	DET
ajfa-8537	40	20	firms	firm	NOUN
ajfa-8537	40	21	with	with	ADP
ajfa-8537	40	22	high	high	ADJ
ajfa-8537	40	23	profits	profit	NOUN
ajfa-8537	40	24	before	before	ADP
ajfa-8537	40	25	accruals	accrual	NOUN
ajfa-8537	40	26	.	.	PUNCT
ajfa-8537	41	1	also	also	ADV
ajfa-8537	41	2	the	the	DET
ajfa-8537	41	3	study	study	NOUN
ajfa-8537	41	4	suggested	suggest	VERB
ajfa-8537	41	5	that	that	SCONJ
ajfa-8537	41	6	firms	firm	NOUN
ajfa-8537	41	7	with	with	ADP
ajfa-8537	41	8	high	high	ADJ
ajfa-8537	41	9	percentage	percentage	NOUN
ajfa-8537	41	10	of	of	ADP
ajfa-8537	41	11	institutional	institutional	ADJ
ajfa-8537	41	12	investors	investor	NOUN
ajfa-8537	41	13	are	be	AUX
ajfa-8537	41	14	involved	involve	VERB
ajfa-8537	41	15	heavily	heavily	ADV
ajfa-8537	41	16	in	in	ADP
ajfa-8537	41	17	practicing	practice	VERB
ajfa-8537	41	18	earnings	earning	NOUN
ajfa-8537	41	19	management	management	NOUN
ajfa-8537	41	20	.	.	PUNCT
ajfa-8537	42	1	frooq	frooq	PROPN
ajfa-8537	42	2	o.	o.	PROPN
ajfa-8537	42	3	and	and	CCONJ
ajfa-8537	42	4	el	el	PROPN
ajfa-8537	42	5	jai	jai	PROPN
ajfa-8537	42	6	h.	h.	PROPN
ajfa-8537	42	7	,	,	PUNCT
ajfa-8537	42	8	(	(	PUNCT
ajfa-8537	42	9	2012	2012	NUM
ajfa-8537	42	10	)	)	PUNCT
ajfa-8537	42	11	studied	study	VERB
ajfa-8537	42	12	the	the	DET
ajfa-8537	42	13	effect	effect	NOUN
ajfa-8537	42	14	of	of	ADP
ajfa-8537	42	15	ownership	ownership	NOUN
ajfa-8537	42	16	structure	structure	NOUN
ajfa-8537	42	17	on	on	ADP
ajfa-8537	42	18	earnings	earning	NOUN
ajfa-8537	42	19	management	management	NOUN
ajfa-8537	42	20	in	in	ADP
ajfa-8537	42	21	morocco	morocco	PROPN
ajfa-8537	42	22	.	.	PUNCT
ajfa-8537	43	1	the	the	DET
ajfa-8537	43	2	results	result	NOUN
ajfa-8537	43	3	have	have	AUX
ajfa-8537	43	4	showed	show	VERB
ajfa-8537	43	5	that	that	SCONJ
ajfa-8537	43	6	the	the	DET
ajfa-8537	43	7	institutional	institutional	ADJ
ajfa-8537	43	8	investors	investor	NOUN
ajfa-8537	43	9	play	play	VERB
ajfa-8537	43	10	a	a	DET
ajfa-8537	43	11	major	major	ADJ
ajfa-8537	43	12	role	role	NOUN
ajfa-8537	43	13	in	in	ADP
ajfa-8537	43	14	reducing	reduce	VERB
ajfa-8537	43	15	the	the	DET
ajfa-8537	43	16	earnings	earning	NOUN
ajfa-8537	43	17	management	management	NOUN
ajfa-8537	43	18	practices	practice	NOUN
ajfa-8537	43	19	because	because	SCONJ
ajfa-8537	43	20	those	those	DET
ajfa-8537	43	21	investors	investor	NOUN
ajfa-8537	43	22	have	have	VERB
ajfa-8537	43	23	greater	great	ADJ
ajfa-8537	43	24	resources	resource	NOUN
ajfa-8537	43	25	to	to	PART
ajfa-8537	43	26	monitor	monitor	VERB
ajfa-8537	43	27	managers	manager	NOUN
ajfa-8537	43	28	within	within	ADP
ajfa-8537	43	29	the	the	DET
ajfa-8537	43	30	firms	firm	NOUN
ajfa-8537	43	31	than	than	ADP
ajfa-8537	43	32	individual	individual	ADJ
ajfa-8537	43	33	investors	investor	NOUN
ajfa-8537	43	34	.	.	PUNCT
ajfa-8537	44	1	also	also	ADV
ajfa-8537	44	2	their	their	PRON
ajfa-8537	44	3	study	study	NOUN
ajfa-8537	44	4	suggested	suggest	VERB
ajfa-8537	44	5	that	that	SCONJ
ajfa-8537	44	6	the	the	DET
ajfa-8537	44	7	ownership	ownership	NOUN
ajfa-8537	44	8	concentration	concentration	NOUN
ajfa-8537	44	9	has	have	VERB
ajfa-8537	44	10	no	no	DET
ajfa-8537	44	11	significant	significant	ADJ
ajfa-8537	44	12	effect	effect	NOUN
ajfa-8537	44	13	on	on	ADP
ajfa-8537	44	14	earnings	earning	NOUN
ajfa-8537	44	15	management	management	NOUN
ajfa-8537	44	16	.	.	PUNCT
ajfa-8537	45	1	this	this	DET
ajfa-8537	45	2	result	result	NOUN
ajfa-8537	45	3	seems	seem	VERB
ajfa-8537	45	4	to	to	PART
ajfa-8537	45	5	contradict	contradict	VERB
ajfa-8537	45	6	with	with	ADP
ajfa-8537	45	7	other	other	ADJ
ajfa-8537	45	8	studies	study	NOUN
ajfa-8537	45	9	.	.	PUNCT
ajfa-8537	46	1	rajgopal	rajgopal	PROPN
ajfa-8537	46	2	,	,	PUNCT
ajfa-8537	46	3	s.	s.	PROPN
ajfa-8537	46	4	,	,	PUNCT
ajfa-8537	46	5	(	(	PUNCT
ajfa-8537	46	6	1999	1999	NUM
ajfa-8537	46	7	)	)	PUNCT
ajfa-8537	46	8	investigated	investigate	VERB
ajfa-8537	46	9	the	the	DET
ajfa-8537	46	10	difference	difference	NOUN
ajfa-8537	46	11	between	between	ADP
ajfa-8537	46	12	two	two	NUM
ajfa-8537	46	13	contradicting	contradict	VERB
ajfa-8537	46	14	views	view	NOUN
ajfa-8537	46	15	about	about	ADP
ajfa-8537	46	16	institutional	institutional	ADJ
ajfa-8537	46	17	owners	owner	NOUN
ajfa-8537	46	18	.	.	PUNCT
ajfa-8537	47	1	on	on	ADP
ajfa-8537	47	2	one	one	NUM
ajfa-8537	47	3	hand	hand	NOUN
ajfa-8537	47	4	,	,	PUNCT
ajfa-8537	47	5	the	the	DET
ajfa-8537	47	6	institutional	institutional	ADJ
ajfa-8537	47	7	owners	owner	NOUN
ajfa-8537	47	8	can	can	AUX
ajfa-8537	47	9	be	be	AUX
ajfa-8537	47	10	fooled	fool	VERB
ajfa-8537	47	11	by	by	ADP
ajfa-8537	47	12	earnings	earning	NOUN
ajfa-8537	47	13	management	management	NOUN
ajfa-8537	47	14	practiced	practice	VERB
ajfa-8537	47	15	by	by	ADP
ajfa-8537	47	16	the	the	DET
ajfa-8537	47	17	managers	manager	NOUN
ajfa-8537	47	18	in	in	ADP
ajfa-8537	47	19	generating	generate	VERB
ajfa-8537	47	20	short	short	ADJ
ajfa-8537	47	21	term	term	NOUN
ajfa-8537	47	22	profits	profit	NOUN
ajfa-8537	47	23	to	to	PART
ajfa-8537	47	24	satisfy	satisfy	VERB
ajfa-8537	47	25	institutional	institutional	ADJ
ajfa-8537	47	26	owner	owner	NOUN
ajfa-8537	47	27	’s	’s	PART
ajfa-8537	47	28	interest	interest	NOUN
ajfa-8537	47	29	.	.	PUNCT
ajfa-8537	48	1	on	on	ADP
ajfa-8537	48	2	the	the	DET
ajfa-8537	48	3	other	other	ADJ
ajfa-8537	48	4	hand	hand	NOUN
ajfa-8537	48	5	,	,	PUNCT
ajfa-8537	48	6	institutional	institutional	ADJ
ajfa-8537	48	7	owners	owner	NOUN
ajfa-8537	48	8	are	be	AUX
ajfa-8537	48	9	sophisticated	sophisticated	ADJ
ajfa-8537	48	10	investors	investor	NOUN
ajfa-8537	48	11	so	so	SCONJ
ajfa-8537	48	12	they	they	PRON
ajfa-8537	48	13	can	can	AUX
ajfa-8537	48	14	not	not	PART
ajfa-8537	48	15	be	be	AUX
ajfa-8537	48	16	fooled	fool	VERB
ajfa-8537	48	17	by	by	ADP
ajfa-8537	48	18	earnings	earning	NOUN
ajfa-8537	48	19	management	management	NOUN
ajfa-8537	48	20	practices	practice	NOUN
ajfa-8537	48	21	.	.	PUNCT
ajfa-8537	49	1	the	the	DET
ajfa-8537	49	2	results	result	NOUN
ajfa-8537	49	3	supported	support	VERB
ajfa-8537	49	4	the	the	DET
ajfa-8537	49	5	view	view	NOUN
ajfa-8537	49	6	that	that	SCONJ
ajfa-8537	49	7	the	the	DET
ajfa-8537	49	8	institutional	institutional	ADJ
ajfa-8537	49	9	owners	owner	NOUN
ajfa-8537	49	10	are	be	AUX
ajfa-8537	49	11	sophisticated	sophisticated	ADJ
ajfa-8537	49	12	investors	investor	NOUN
ajfa-8537	49	13	and	and	CCONJ
ajfa-8537	49	14	thus	thus	ADV
ajfa-8537	49	15	suggested	suggest	VERB
ajfa-8537	49	16	an	an	DET
ajfa-8537	49	17	inverse	inverse	NOUN
ajfa-8537	49	18	relation	relation	NOUN
ajfa-8537	49	19	between	between	ADP
ajfa-8537	49	20	the	the	DET
ajfa-8537	49	21	institutional	institutional	ADJ
ajfa-8537	49	22	owners	owner	NOUN
ajfa-8537	49	23	and	and	CCONJ
ajfa-8537	49	24	earnings	earning	NOUN
ajfa-8537	49	25	management	management	NOUN
ajfa-8537	49	26	practices	practice	NOUN
ajfa-8537	49	27	.	.	PUNCT
ajfa-8537	50	1	3	3	X
ajfa-8537	50	2	.	.	X
ajfa-8537	50	3	methodology	methodology	NOUN
ajfa-8537	50	4	3.1	3.1	NUM
ajfa-8537	50	5	data	datum	NOUN
ajfa-8537	50	6	this	this	DET
ajfa-8537	50	7	study	study	NOUN
ajfa-8537	50	8	used	use	VERB
ajfa-8537	50	9	econometric	econometric	ADJ
ajfa-8537	50	10	analysis	analysis	NOUN
ajfa-8537	50	11	utilizing	utilize	VERB
ajfa-8537	50	12	unbalanced	unbalanced	ADJ
ajfa-8537	50	13	panel	panel	NOUN
ajfa-8537	50	14	data	datum	NOUN
ajfa-8537	50	15	regression	regression	NOUN
ajfa-8537	50	16	of	of	ADP
ajfa-8537	50	17	all	all	DET
ajfa-8537	50	18	77th	77th	ADJ
ajfa-8537	50	19	jordanian	jordanian	ADJ
ajfa-8537	50	20	industrial	industrial	ADJ
ajfa-8537	50	21	companies	company	NOUN
ajfa-8537	50	22	listed	list	VERB
ajfa-8537	50	23	at	at	ADP
ajfa-8537	50	24	amman	amman	PROPN
ajfa-8537	50	25	stock	stock	PROPN
ajfa-8537	50	26	exchange	exchange	PROPN
ajfa-8537	50	27	for	for	ADP
ajfa-8537	50	28	the	the	DET
ajfa-8537	50	29	period	period	NOUN
ajfa-8537	50	30	2000	2000	NUM
ajfa-8537	50	31	-	-	SYM
ajfa-8537	50	32	2014	2014	NUM
ajfa-8537	50	33	resulting	result	VERB
ajfa-8537	50	34	in	in	ADP
ajfa-8537	50	35	1089	1089	NUM
ajfa-8537	50	36	firm	firm	ADJ
ajfa-8537	50	37	-	-	PUNCT
ajfa-8537	50	38	year	year	NOUN
ajfa-8537	50	39	observations	observation	NOUN
ajfa-8537	50	40	.	.	PUNCT
ajfa-8537	51	1	the	the	DET
ajfa-8537	51	2	needed	need	VERB
ajfa-8537	51	3	data	datum	NOUN
ajfa-8537	51	4	were	be	AUX
ajfa-8537	51	5	derived	derive	VERB
ajfa-8537	51	6	from	from	ADP
ajfa-8537	51	7	the	the	DET
ajfa-8537	51	8	ase	ase	PROPN
ajfa-8537	51	9	.	.	PROPN
ajfa-8537	51	10	asian	asian	PROPN
ajfa-8537	51	11	journal	journal	PROPN
ajfa-8537	51	12	of	of	ADP
ajfa-8537	51	13	finance	finance	PROPN
ajfa-8537	51	14	&	&	CCONJ
ajfa-8537	51	15	accounting	accounting	PROPN
ajfa-8537	51	16	issn	issn	PROPN
ajfa-8537	51	17	1946	1946	NUM
ajfa-8537	51	18	-	-	PUNCT
ajfa-8537	51	19	052x	052x	NOUN
ajfa-8537	51	20	2015	2015	NUM
ajfa-8537	51	21	,	,	PUNCT
ajfa-8537	51	22	vol	vol	NOUN
ajfa-8537	51	23	.	.	PROPN
ajfa-8537	52	1	7	7	NUM
ajfa-8537	52	2	,	,	PUNCT
ajfa-8537	52	3	no	no	INTJ
ajfa-8537	52	4	.	.	NOUN
ajfa-8537	52	5	2	2	NUM
ajfa-8537	52	6	284	284	NUM
ajfa-8537	52	7	3.2	3.2	NUM
ajfa-8537	52	8	study	study	NOUN
ajfa-8537	52	9	variables	variable	VERB
ajfa-8537	52	10	3.2.1	3.2.1	NUM
ajfa-8537	52	11	dependent	dependent	ADJ
ajfa-8537	52	12	variable	variable	NOUN
ajfa-8537	52	13	:	:	PUNCT
ajfa-8537	52	14	earnings	earning	NOUN
ajfa-8537	52	15	management	management	NOUN
ajfa-8537	52	16	the	the	DET
ajfa-8537	52	17	dependent	dependent	ADJ
ajfa-8537	52	18	variable	variable	NOUN
ajfa-8537	52	19	in	in	ADP
ajfa-8537	52	20	the	the	DET
ajfa-8537	52	21	study	study	NOUN
ajfa-8537	52	22	is	be	AUX
ajfa-8537	52	23	the	the	DET
ajfa-8537	52	24	earnings	earning	NOUN
ajfa-8537	52	25	management	management	NOUN
ajfa-8537	52	26	expressed	express	VERB
ajfa-8537	52	27	as	as	ADP
ajfa-8537	52	28	the	the	DET
ajfa-8537	52	29	discretionary	discretionary	ADJ
ajfa-8537	52	30	accruals	accrual	NOUN
ajfa-8537	52	31	.	.	PUNCT
ajfa-8537	53	1	the	the	DET
ajfa-8537	53	2	discretionary	discretionary	ADJ
ajfa-8537	53	3	accruals	accrual	NOUN
ajfa-8537	53	4	can	can	AUX
ajfa-8537	53	5	be	be	AUX
ajfa-8537	53	6	calculated	calculate	VERB
ajfa-8537	53	7	as	as	ADP
ajfa-8537	53	8	the	the	DET
ajfa-8537	53	9	difference	difference	NOUN
ajfa-8537	53	10	between	between	ADP
ajfa-8537	53	11	the	the	DET
ajfa-8537	53	12	total	total	ADJ
ajfa-8537	53	13	accruals	accrual	NOUN
ajfa-8537	53	14	and	and	CCONJ
ajfa-8537	53	15	the	the	DET
ajfa-8537	53	16	non	non	ADJ
ajfa-8537	53	17	-	-	ADJ
ajfa-8537	53	18	discretionary	discretionary	ADJ
ajfa-8537	53	19	accruals	accrual	NOUN
ajfa-8537	53	20	.	.	PUNCT
ajfa-8537	54	1	jones	jones	PROPN
ajfa-8537	54	2	(	(	PUNCT
ajfa-8537	54	3	1991	1991	NUM
ajfa-8537	54	4	)	)	PUNCT
ajfa-8537	54	5	calculated	calculate	VERB
ajfa-8537	54	6	the	the	DET
ajfa-8537	54	7	total	total	ADJ
ajfa-8537	54	8	accruals	accrual	NOUN
ajfa-8537	54	9	as	as	ADP
ajfa-8537	54	10	the	the	DET
ajfa-8537	54	11	difference	difference	NOUN
ajfa-8537	54	12	between	between	ADP
ajfa-8537	54	13	the	the	DET
ajfa-8537	54	14	annual	annual	ADJ
ajfa-8537	54	15	sales	sale	NOUN
ajfa-8537	54	16	change	change	NOUN
ajfa-8537	54	17	and	and	CCONJ
ajfa-8537	54	18	the	the	DET
ajfa-8537	54	19	change	change	NOUN
ajfa-8537	54	20	in	in	ADP
ajfa-8537	54	21	the	the	DET
ajfa-8537	54	22	accounts	account	NOUN
ajfa-8537	54	23	receivables	receivables	NOUN
ajfa-8537	54	24	to	to	PART
ajfa-8537	54	25	which	which	PRON
ajfa-8537	54	26	the	the	DET
ajfa-8537	54	27	gross	gross	ADJ
ajfa-8537	54	28	property	property	NOUN
ajfa-8537	54	29	is	be	AUX
ajfa-8537	54	30	added	add	VERB
ajfa-8537	54	31	based	base	VERB
ajfa-8537	54	32	on	on	ADP
ajfa-8537	54	33	equation	equation	NOUN
ajfa-8537	54	34	(	(	PUNCT
ajfa-8537	54	35	1	1	NUM
ajfa-8537	54	36	):	):	PUNCT
ajfa-8537	54	37	=	=	PUNCT
ajfa-8537	54	38	α	α	PROPN
ajfa-8537	55	1	+	+	X
ajfa-8537	55	2	β	β	X
ajfa-8537	55	3	(	(	PUNCT
ajfa-8537	55	4	∆s	∆s	PROPN
ajfa-8537	55	5	−	−	PROPN
ajfa-8537	55	6	∆ar	∆ar	PROPN
ajfa-8537	55	7	)	)	PUNCT
ajfa-8537	56	1	+	+	CCONJ
ajfa-8537	56	2	β	β	X
ajfa-8537	56	3	ppe	ppe	PROPN
ajfa-8537	56	4	+	+	CCONJ
ajfa-8537	56	5	ε	ε	PROPN
ajfa-8537	56	6	(	(	PUNCT
ajfa-8537	56	7	1	1	NUM
ajfa-8537	56	8	)	)	PUNCT
ajfa-8537	56	9	where	where	SCONJ
ajfa-8537	56	10	is	be	AUX
ajfa-8537	56	11	total	total	ADJ
ajfa-8537	56	12	accruals	accrual	NOUN
ajfa-8537	56	13	for	for	ADP
ajfa-8537	56	14	company	company	NOUN
ajfa-8537	56	15	i	i	PRON
ajfa-8537	56	16	within	within	ADP
ajfa-8537	56	17	the	the	DET
ajfa-8537	56	18	period	period	NOUN
ajfa-8537	56	19	t	t	PROPN
ajfa-8537	56	20	,	,	PUNCT
ajfa-8537	56	21	is	be	AUX
ajfa-8537	56	22	the	the	DET
ajfa-8537	56	23	linear	linear	ADJ
ajfa-8537	56	24	regression	regression	NOUN
ajfa-8537	56	25	line	line	NOUN
ajfa-8537	56	26	constant	constant	ADJ
ajfa-8537	56	27	,	,	PUNCT
ajfa-8537	56	28	are	be	AUX
ajfa-8537	56	29	the	the	DET
ajfa-8537	56	30	coefficients	coefficient	NOUN
ajfa-8537	56	31	of	of	ADP
ajfa-8537	56	32	the	the	DET
ajfa-8537	56	33	linear	linear	ADJ
ajfa-8537	56	34	regression	regression	NOUN
ajfa-8537	56	35	line	line	NOUN
ajfa-8537	56	36	,	,	PUNCT
ajfa-8537	56	37	is	be	AUX
ajfa-8537	56	38	the	the	DET
ajfa-8537	56	39	annual	annual	ADJ
ajfa-8537	56	40	change	change	NOUN
ajfa-8537	56	41	,	,	PUNCT
ajfa-8537	56	42	s	s	VERB
ajfa-8537	56	43	is	be	AUX
ajfa-8537	56	44	the	the	DET
ajfa-8537	56	45	annual	annual	ADJ
ajfa-8537	56	46	sales	sale	NOUN
ajfa-8537	56	47	,	,	PUNCT
ajfa-8537	56	48	ar	ar	NOUN
ajfa-8537	56	49	is	be	AUX
ajfa-8537	56	50	the	the	DET
ajfa-8537	56	51	accounts	account	NOUN
ajfa-8537	56	52	receivable	receivable	ADJ
ajfa-8537	56	53	,	,	PUNCT
ajfa-8537	56	54	ppe	ppe	PROPN
ajfa-8537	56	55	is	be	AUX
ajfa-8537	56	56	the	the	DET
ajfa-8537	56	57	gross	gross	ADJ
ajfa-8537	56	58	property	property	NOUN
ajfa-8537	56	59	that	that	PRON
ajfa-8537	56	60	includes	include	VERB
ajfa-8537	56	61	property	property	NOUN
ajfa-8537	56	62	,	,	PUNCT
ajfa-8537	56	63	plants	plant	NOUN
ajfa-8537	56	64	,	,	PUNCT
ajfa-8537	56	65	and	and	CCONJ
ajfa-8537	56	66	equipment	equipment	NOUN
ajfa-8537	56	67	's	's	PART
ajfa-8537	56	68	,	,	PUNCT
ajfa-8537	56	69	and	and	CCONJ
ajfa-8537	56	70	is	be	AUX
ajfa-8537	56	71	the	the	DET
ajfa-8537	56	72	random	random	ADJ
ajfa-8537	56	73	error	error	NOUN
ajfa-8537	56	74	.	.	PUNCT
ajfa-8537	57	1	to	to	PART
ajfa-8537	57	2	reduce	reduce	VERB
ajfa-8537	57	3	the	the	DET
ajfa-8537	57	4	effect	effect	NOUN
ajfa-8537	57	5	of	of	ADP
ajfa-8537	57	6	the	the	DET
ajfa-8537	57	7	potential	potential	ADJ
ajfa-8537	57	8	heteroscedasticity	heteroscedasticity	NOUN
ajfa-8537	57	9	problem	problem	NOUN
ajfa-8537	57	10	the	the	DET
ajfa-8537	57	11	equation	equation	NOUN
ajfa-8537	57	12	was	be	AUX
ajfa-8537	57	13	divide	divide	ADJ
ajfa-8537	57	14	by	by	ADP
ajfa-8537	57	15	the	the	DET
ajfa-8537	57	16	previous	previous	ADJ
ajfa-8537	57	17	year	year	NOUN
ajfa-8537	57	18	total	total	ADJ
ajfa-8537	57	19	assets	asset	NOUN
ajfa-8537	57	20	of	of	ADP
ajfa-8537	57	21	the	the	DET
ajfa-8537	57	22	company	company	NOUN
ajfa-8537	57	23	.	.	PUNCT
ajfa-8537	58	1	therefore	therefore	ADV
ajfa-8537	58	2	equation	equation	NOUN
ajfa-8537	58	3	(	(	PUNCT
ajfa-8537	58	4	1	1	X
ajfa-8537	58	5	)	)	PUNCT
ajfa-8537	58	6	can	can	AUX
ajfa-8537	58	7	be	be	AUX
ajfa-8537	58	8	rewritten	rewrite	VERB
ajfa-8537	58	9	as	as	ADP
ajfa-8537	58	10	:	:	PUNCT
ajfa-8537	58	11	where	where	SCONJ
ajfa-8537	58	12	is	be	AUX
ajfa-8537	58	13	the	the	DET
ajfa-8537	58	14	total	total	ADJ
ajfa-8537	58	15	asset	asset	NOUN
ajfa-8537	58	16	for	for	ADP
ajfa-8537	58	17	company	company	NOUN
ajfa-8537	58	18	i	i	PRON
ajfa-8537	58	19	at	at	ADP
ajfa-8537	58	20	time	time	NOUN
ajfa-8537	58	21	t-1	t-1	PROPN
ajfa-8537	58	22	.	.	PUNCT
ajfa-8537	59	1	to	to	PART
ajfa-8537	59	2	calculate	calculate	VERB
ajfa-8537	59	3	the	the	DET
ajfa-8537	59	4	discretionary	discretionary	ADJ
ajfa-8537	59	5	accruals	accrual	NOUN
ajfa-8537	59	6	equation	equation	NOUN
ajfa-8537	59	7	(	(	PUNCT
ajfa-8537	59	8	2	2	X
ajfa-8537	59	9	)	)	PUNCT
ajfa-8537	59	10	will	will	AUX
ajfa-8537	59	11	be	be	AUX
ajfa-8537	59	12	applied	apply	VERB
ajfa-8537	59	13	for	for	ADP
ajfa-8537	59	14	each	each	DET
ajfa-8537	59	15	company	company	NOUN
ajfa-8537	59	16	of	of	ADP
ajfa-8537	59	17	the	the	DET
ajfa-8537	59	18	study	study	NOUN
ajfa-8537	59	19	sample	sample	NOUN
ajfa-8537	59	20	independently	independently	ADV
ajfa-8537	59	21	,	,	PUNCT
ajfa-8537	59	22	and	and	CCONJ
ajfa-8537	59	23	then	then	ADV
ajfa-8537	59	24	the	the	DET
ajfa-8537	59	25	coefficient	coefficient	NOUN
ajfa-8537	59	26	of	of	ADP
ajfa-8537	59	27	the	the	DET
ajfa-8537	59	28	linear	linear	ADJ
ajfa-8537	59	29	regression	regression	NOUN
ajfa-8537	59	30	estimated	estimate	VERB
ajfa-8537	59	31	by	by	ADP
ajfa-8537	59	32	equation	equation	NOUN
ajfa-8537	59	33	(	(	PUNCT
ajfa-8537	59	34	2	2	X
ajfa-8537	59	35	)	)	PUNCT
ajfa-8537	59	36	is	be	AUX
ajfa-8537	59	37	used	use	VERB
ajfa-8537	59	38	to	to	PART
ajfa-8537	59	39	estimate	estimate	VERB
ajfa-8537	59	40	the	the	DET
ajfa-8537	59	41	non	non	ADJ
ajfa-8537	59	42	-	-	ADJ
ajfa-8537	59	43	discretionary	discretionary	ADJ
ajfa-8537	59	44	accruals	accrual	NOUN
ajfa-8537	59	45	independently	independently	ADV
ajfa-8537	59	46	for	for	ADP
ajfa-8537	59	47	each	each	DET
ajfa-8537	59	48	company	company	NOUN
ajfa-8537	59	49	.	.	PUNCT
ajfa-8537	60	1	the	the	DET
ajfa-8537	60	2	discretionary	discretionary	ADJ
ajfa-8537	60	3	accruals	accrual	NOUN
ajfa-8537	60	4	will	will	AUX
ajfa-8537	60	5	be	be	AUX
ajfa-8537	60	6	calculated	calculate	VERB
ajfa-8537	60	7	by	by	ADP
ajfa-8537	60	8	subtracting	subtract	VERB
ajfa-8537	60	9	the	the	DET
ajfa-8537	60	10	estimated	estimate	VERB
ajfa-8537	60	11	non	non	ADJ
ajfa-8537	60	12	-	-	ADJ
ajfa-8537	60	13	discretionary	discretionary	ADJ
ajfa-8537	60	14	accruals	accrual	NOUN
ajfa-8537	60	15	from	from	ADP
ajfa-8537	60	16	the	the	DET
ajfa-8537	60	17	total	total	ADJ
ajfa-8537	60	18	accruals	accrual	NOUN
ajfa-8537	60	19	.	.	PUNCT
ajfa-8537	61	1	this	this	DET
ajfa-8537	61	2	value	value	NOUN
ajfa-8537	61	3	can	can	AUX
ajfa-8537	61	4	be	be	AUX
ajfa-8537	61	5	seen	see	VERB
ajfa-8537	61	6	as	as	ADP
ajfa-8537	61	7	the	the	DET
ajfa-8537	61	8	residuals	residual	NOUN
ajfa-8537	61	9	of	of	ADP
ajfa-8537	61	10	equation	equation	NOUN
ajfa-8537	61	11	(	(	PUNCT
ajfa-8537	61	12	2	2	NUM
ajfa-8537	61	13	)	)	PUNCT
ajfa-8537	61	14	and	and	CCONJ
ajfa-8537	61	15	thus	thus	ADV
ajfa-8537	61	16	can	can	AUX
ajfa-8537	61	17	be	be	AUX
ajfa-8537	61	18	mathematically	mathematically	ADV
ajfa-8537	61	19	calculated	calculate	VERB
ajfa-8537	61	20	by	by	ADP
ajfa-8537	61	21	equation	equation	NOUN
ajfa-8537	61	22	(	(	PUNCT
ajfa-8537	61	23	3	3	NUM
ajfa-8537	61	24	)	)	PUNCT
ajfa-8537	61	25	as	as	SCONJ
ajfa-8537	61	26	follows	follow	VERB
ajfa-8537	61	27	:	:	PUNCT
ajfa-8537	61	28	where	where	SCONJ
ajfa-8537	61	29	;	;	PUNCT
ajfa-8537	61	30	the	the	DET
ajfa-8537	61	31	discretionary	discretionary	ADJ
ajfa-8537	61	32	accruals	accrual	NOUN
ajfa-8537	61	33	,	,	PUNCT
ajfa-8537	61	34	proxy	proxy	NOUN
ajfa-8537	61	35	of	of	ADP
ajfa-8537	61	36	the	the	DET
ajfa-8537	61	37	earnings	earning	NOUN
ajfa-8537	61	38	management	management	NOUN
ajfa-8537	61	39	,	,	PUNCT
ajfa-8537	61	40	for	for	ADP
ajfa-8537	61	41	company	company	NOUN
ajfa-8537	61	42	i	i	PRON
ajfa-8537	61	43	at	at	ADP
ajfa-8537	61	44	time	time	NOUN
ajfa-8537	61	45	t	t	PROPN
ajfa-8537	61	46	,	,	PUNCT
ajfa-8537	61	47	are	be	AUX
ajfa-8537	61	48	the	the	DET
ajfa-8537	61	49	estimations	estimation	NOUN
ajfa-8537	61	50	for	for	ADP
ajfa-8537	61	51	the	the	DET
ajfa-8537	61	52	linear	linear	PROPN
ajfa-8537	61	53	regression	regression	NOUN
ajfa-8537	61	54	model	model	NOUN
ajfa-8537	61	55	.	.	PUNCT
ajfa-8537	62	1	asian	asian	ADJ
ajfa-8537	62	2	journal	journal	PROPN
ajfa-8537	62	3	of	of	ADP
ajfa-8537	62	4	finance	finance	PROPN
ajfa-8537	62	5	&	&	CCONJ
ajfa-8537	62	6	accounting	accounting	PROPN
ajfa-8537	62	7	issn	issn	PROPN
ajfa-8537	62	8	1946	1946	NUM
ajfa-8537	62	9	-	-	PUNCT
ajfa-8537	62	10	052x	052x	NOUN
ajfa-8537	62	11	2015	2015	NUM
ajfa-8537	62	12	,	,	PUNCT
ajfa-8537	62	13	vol	vol	NOUN
ajfa-8537	62	14	.	.	PROPN
ajfa-8537	62	15	7	7	NUM
ajfa-8537	62	16	,	,	PUNCT
ajfa-8537	62	17	no	no	INTJ
ajfa-8537	62	18	.	.	NOUN
ajfa-8537	62	19	2	2	NUM
ajfa-8537	62	20	285	285	NUM
ajfa-8537	62	21	3.2.2	3.2.2	NUM
ajfa-8537	62	22	explanatory	explanatory	ADJ
ajfa-8537	62	23	variables	variable	NOUN
ajfa-8537	62	24	(	(	PUNCT
ajfa-8537	62	25	ownership	ownership	NOUN
ajfa-8537	62	26	structure	structure	NOUN
ajfa-8537	62	27	)	)	PUNCT
ajfa-8537	62	28	•	•	NUM
ajfa-8537	62	29	equity	equity	NOUN
ajfa-8537	62	30	concentration	concentration	NOUN
ajfa-8537	62	31	(	(	PUNCT
ajfa-8537	62	32	ec	ec	PROPN
ajfa-8537	62	33	):	):	PUNCT
ajfa-8537	62	34	is	be	AUX
ajfa-8537	62	35	defined	define	VERB
ajfa-8537	62	36	as	as	ADP
ajfa-8537	62	37	the	the	DET
ajfa-8537	62	38	concentration	concentration	NOUN
ajfa-8537	62	39	of	of	ADP
ajfa-8537	62	40	the	the	DET
ajfa-8537	62	41	company	company	NOUN
ajfa-8537	62	42	’s	’s	PART
ajfa-8537	62	43	shares	share	NOUN
ajfa-8537	62	44	and	and	CCONJ
ajfa-8537	62	45	will	will	AUX
ajfa-8537	62	46	be	be	AUX
ajfa-8537	62	47	expressed	express	VERB
ajfa-8537	62	48	as	as	ADP
ajfa-8537	62	49	the	the	DET
ajfa-8537	62	50	percentage	percentage	NOUN
ajfa-8537	62	51	of	of	ADP
ajfa-8537	62	52	the	the	DET
ajfa-8537	62	53	major	major	ADJ
ajfa-8537	62	54	investors	investor	NOUN
ajfa-8537	62	55	of	of	ADP
ajfa-8537	62	56	the	the	DET
ajfa-8537	62	57	company	company	NOUN
ajfa-8537	62	58	(	(	PUNCT
ajfa-8537	62	59	those	those	PRON
ajfa-8537	62	60	who	who	PRON
ajfa-8537	62	61	own	own	VERB
ajfa-8537	62	62	more	more	ADJ
ajfa-8537	62	63	than	than	ADP
ajfa-8537	62	64	5	5	NUM
ajfa-8537	62	65	%	%	NOUN
ajfa-8537	62	66	of	of	ADP
ajfa-8537	62	67	the	the	DET
ajfa-8537	62	68	company	company	NOUN
ajfa-8537	62	69	’s	’s	PART
ajfa-8537	62	70	shares	share	NOUN
ajfa-8537	62	71	)	)	PUNCT
ajfa-8537	62	72	.	.	PUNCT
ajfa-8537	63	1	zeskhauser	zeskhauser	NOUN
ajfa-8537	63	2	and	and	CCONJ
ajfa-8537	63	3	pound	pound	NOUN
ajfa-8537	63	4	(	(	PUNCT
ajfa-8537	63	5	1990	1990	NUM
ajfa-8537	63	6	)	)	PUNCT
ajfa-8537	63	7	investigated	investigate	VERB
ajfa-8537	63	8	the	the	DET
ajfa-8537	63	9	impact	impact	NOUN
ajfa-8537	63	10	of	of	ADP
ajfa-8537	63	11	the	the	DET
ajfa-8537	63	12	major	major	ADJ
ajfa-8537	63	13	investors	investor	NOUN
ajfa-8537	63	14	on	on	ADP
ajfa-8537	63	15	the	the	DET
ajfa-8537	63	16	financing	financing	NOUN
ajfa-8537	63	17	decision	decision	NOUN
ajfa-8537	63	18	of	of	ADP
ajfa-8537	63	19	the	the	DET
ajfa-8537	63	20	company	company	NOUN
ajfa-8537	63	21	.	.	PUNCT
ajfa-8537	64	1	they	they	PRON
ajfa-8537	64	2	have	have	AUX
ajfa-8537	64	3	concluded	conclude	VERB
ajfa-8537	64	4	that	that	SCONJ
ajfa-8537	64	5	there	there	PRON
ajfa-8537	64	6	is	be	VERB
ajfa-8537	64	7	no	no	DET
ajfa-8537	64	8	significant	significant	ADJ
ajfa-8537	64	9	effect	effect	NOUN
ajfa-8537	64	10	of	of	ADP
ajfa-8537	64	11	the	the	DET
ajfa-8537	64	12	major	major	ADJ
ajfa-8537	64	13	investors	investor	NOUN
ajfa-8537	64	14	on	on	ADP
ajfa-8537	64	15	the	the	DET
ajfa-8537	64	16	capital	capital	NOUN
ajfa-8537	64	17	structure	structure	NOUN
ajfa-8537	64	18	of	of	ADP
ajfa-8537	64	19	the	the	DET
ajfa-8537	64	20	company	company	NOUN
ajfa-8537	64	21	and	and	CCONJ
ajfa-8537	64	22	that	that	SCONJ
ajfa-8537	64	23	there	there	PRON
ajfa-8537	64	24	is	be	VERB
ajfa-8537	64	25	a	a	DET
ajfa-8537	64	26	significant	significant	ADJ
ajfa-8537	64	27	role	role	NOUN
ajfa-8537	64	28	for	for	ADP
ajfa-8537	64	29	the	the	DET
ajfa-8537	64	30	major	major	ADJ
ajfa-8537	64	31	investors	investor	NOUN
ajfa-8537	64	32	in	in	ADP
ajfa-8537	64	33	the	the	DET
ajfa-8537	64	34	monitoring	monitoring	NOUN
ajfa-8537	64	35	the	the	DET
ajfa-8537	64	36	management	management	NOUN
ajfa-8537	64	37	for	for	ADP
ajfa-8537	64	38	the	the	DET
ajfa-8537	64	39	benefit	benefit	NOUN
ajfa-8537	64	40	of	of	ADP
ajfa-8537	64	41	the	the	DET
ajfa-8537	64	42	other	other	ADJ
ajfa-8537	64	43	investors	investor	NOUN
ajfa-8537	64	44	which	which	PRON
ajfa-8537	64	45	can	can	AUX
ajfa-8537	64	46	reduce	reduce	VERB
ajfa-8537	64	47	the	the	DET
ajfa-8537	64	48	ability	ability	NOUN
ajfa-8537	64	49	of	of	ADP
ajfa-8537	64	50	the	the	DET
ajfa-8537	64	51	management	management	NOUN
ajfa-8537	64	52	to	to	PART
ajfa-8537	64	53	practice	practice	VERB
ajfa-8537	64	54	earnings	earning	NOUN
ajfa-8537	64	55	management	management	NOUN
ajfa-8537	64	56	.	.	PUNCT
ajfa-8537	65	1	large	large	ADJ
ajfa-8537	65	2	shareholders	shareholder	NOUN
ajfa-8537	65	3	have	have	VERB
ajfa-8537	65	4	more	more	ADJ
ajfa-8537	65	5	prominent	prominent	ADJ
ajfa-8537	65	6	motivators	motivator	NOUN
ajfa-8537	65	7	to	to	PART
ajfa-8537	65	8	monitor	monitor	VERB
ajfa-8537	65	9	management	management	NOUN
ajfa-8537	65	10	,	,	PUNCT
ajfa-8537	65	11	on	on	ADP
ajfa-8537	65	12	the	the	DET
ajfa-8537	65	13	grounds	ground	NOUN
ajfa-8537	65	14	that	that	SCONJ
ajfa-8537	65	15	the	the	DET
ajfa-8537	65	16	expenses	expense	NOUN
ajfa-8537	65	17	connected	connect	VERB
ajfa-8537	65	18	with	with	ADP
ajfa-8537	65	19	monitor	monitor	NOUN
ajfa-8537	65	20	management	management	NOUN
ajfa-8537	65	21	are	be	AUX
ajfa-8537	65	22	less	less	ADJ
ajfa-8537	65	23	than	than	ADP
ajfa-8537	65	24	the	the	DET
ajfa-8537	65	25	expected	expect	VERB
ajfa-8537	65	26	benefits	benefit	NOUN
ajfa-8537	65	27	due	due	ADP
ajfa-8537	65	28	to	to	ADP
ajfa-8537	65	29	their	their	PRON
ajfa-8537	65	30	great	great	ADJ
ajfa-8537	65	31	equity	equity	NOUN
ajfa-8537	65	32	assets	asset	NOUN
ajfa-8537	65	33	in	in	ADP
ajfa-8537	65	34	the	the	DET
ajfa-8537	65	35	firm	firm	NOUN
ajfa-8537	65	36	.	.	PUNCT
ajfa-8537	66	1	ramsey	ramsey	PROPN
ajfa-8537	66	2	and	and	CCONJ
ajfa-8537	66	3	blair	blair	PROPN
ajfa-8537	66	4	(	(	PUNCT
ajfa-8537	66	5	1993	1993	NUM
ajfa-8537	66	6	)	)	PUNCT
ajfa-8537	66	7	propose	propose	VERB
ajfa-8537	66	8	that	that	PRON
ajfa-8537	66	9	increased	increase	VERB
ajfa-8537	66	10	equity	equity	NOUN
ajfa-8537	66	11	concentration	concentration	NOUN
ajfa-8537	66	12	delivers	deliver	VERB
ajfa-8537	66	13	large	large	ADJ
ajfa-8537	66	14	shareholders	shareholder	NOUN
ajfa-8537	66	15	with	with	ADP
ajfa-8537	66	16	necessary	necessary	ADJ
ajfa-8537	66	17	incentives	incentive	NOUN
ajfa-8537	66	18	to	to	PART
ajfa-8537	66	19	screen	screen	NOUN
ajfa-8537	66	20	managers	manager	NOUN
ajfa-8537	66	21	.	.	PUNCT
ajfa-8537	67	1	•	•	NUM
ajfa-8537	67	2	management	management	NOUN
ajfa-8537	67	3	ownership	ownership	NOUN
ajfa-8537	67	4	(	(	PUNCT
ajfa-8537	67	5	mo	mo	NOUN
ajfa-8537	67	6	):	):	PUNCT
ajfa-8537	67	7	can	can	AUX
ajfa-8537	67	8	be	be	AUX
ajfa-8537	67	9	defined	define	VERB
ajfa-8537	67	10	as	as	ADP
ajfa-8537	67	11	the	the	DET
ajfa-8537	67	12	percentage	percentage	NOUN
ajfa-8537	67	13	of	of	ADP
ajfa-8537	67	14	shares	share	NOUN
ajfa-8537	67	15	owned	own	VERB
ajfa-8537	67	16	by	by	ADP
ajfa-8537	67	17	the	the	DET
ajfa-8537	67	18	management	management	NOUN
ajfa-8537	67	19	.	.	PUNCT
ajfa-8537	68	1	previous	previous	ADJ
ajfa-8537	68	2	studies	study	NOUN
ajfa-8537	68	3	have	have	AUX
ajfa-8537	68	4	shown	show	VERB
ajfa-8537	68	5	a	a	DET
ajfa-8537	68	6	significant	significant	ADJ
ajfa-8537	68	7	relation	relation	NOUN
ajfa-8537	68	8	between	between	ADP
ajfa-8537	68	9	the	the	DET
ajfa-8537	68	10	management	management	NOUN
ajfa-8537	68	11	ownership	ownership	NOUN
ajfa-8537	68	12	and	and	CCONJ
ajfa-8537	68	13	earnings	earning	NOUN
ajfa-8537	68	14	management	management	NOUN
ajfa-8537	68	15	.	.	PUNCT
ajfa-8537	69	1	warfield	warfield	PROPN
ajfa-8537	69	2	et	et	PROPN
ajfa-8537	69	3	al	al	PROPN
ajfa-8537	69	4	.	.	PROPN
ajfa-8537	69	5	(	(	PUNCT
ajfa-8537	69	6	1995	1995	NUM
ajfa-8537	69	7	)	)	PUNCT
ajfa-8537	69	8	have	have	AUX
ajfa-8537	69	9	concluded	conclude	VERB
ajfa-8537	69	10	that	that	SCONJ
ajfa-8537	69	11	there	there	PRON
ajfa-8537	69	12	is	be	VERB
ajfa-8537	69	13	an	an	DET
ajfa-8537	69	14	inverse	inverse	NOUN
ajfa-8537	69	15	relation	relation	NOUN
ajfa-8537	69	16	between	between	ADP
ajfa-8537	69	17	the	the	DET
ajfa-8537	69	18	management	management	NOUN
ajfa-8537	69	19	ownership	ownership	NOUN
ajfa-8537	69	20	and	and	CCONJ
ajfa-8537	69	21	earnings	earning	NOUN
ajfa-8537	69	22	management	management	NOUN
ajfa-8537	69	23	because	because	SCONJ
ajfa-8537	69	24	as	as	SCONJ
ajfa-8537	69	25	the	the	DET
ajfa-8537	69	26	management	management	NOUN
ajfa-8537	69	27	ownership	ownership	NOUN
ajfa-8537	69	28	percentage	percentage	NOUN
ajfa-8537	69	29	increases	increase	VERB
ajfa-8537	69	30	the	the	DET
ajfa-8537	69	31	management	management	NOUN
ajfa-8537	69	32	interest	interest	NOUN
ajfa-8537	69	33	and	and	CCONJ
ajfa-8537	69	34	the	the	DET
ajfa-8537	69	35	individual	individual	ADJ
ajfa-8537	69	36	investors	investor	NOUN
ajfa-8537	69	37	'	'	PART
ajfa-8537	69	38	interest	interest	NOUN
ajfa-8537	69	39	become	become	VERB
ajfa-8537	69	40	more	more	ADV
ajfa-8537	69	41	and	and	CCONJ
ajfa-8537	69	42	more	more	ADJ
ajfa-8537	69	43	coincide	coincide	NOUN
ajfa-8537	69	44	.	.	PUNCT
ajfa-8537	70	1	this	this	PRON
ajfa-8537	70	2	will	will	AUX
ajfa-8537	70	3	lead	lead	VERB
ajfa-8537	70	4	the	the	DET
ajfa-8537	70	5	management	management	NOUN
ajfa-8537	70	6	to	to	PART
ajfa-8537	70	7	depend	depend	VERB
ajfa-8537	70	8	more	more	ADV
ajfa-8537	70	9	on	on	ADP
ajfa-8537	70	10	long	long	ADJ
ajfa-8537	70	11	term	term	NOUN
ajfa-8537	70	12	investments	investment	NOUN
ajfa-8537	70	13	and	and	CCONJ
ajfa-8537	70	14	to	to	PART
ajfa-8537	70	15	thus	thus	ADV
ajfa-8537	70	16	reduce	reduce	VERB
ajfa-8537	70	17	the	the	DET
ajfa-8537	70	18	need	need	NOUN
ajfa-8537	70	19	for	for	ADP
ajfa-8537	70	20	earnings	earning	NOUN
ajfa-8537	70	21	management	management	NOUN
ajfa-8537	70	22	practices	practice	NOUN
ajfa-8537	70	23	.	.	PUNCT
ajfa-8537	71	1	•	•	NUM
ajfa-8537	71	2	institutional	institutional	ADJ
ajfa-8537	71	3	investor	investor	NOUN
ajfa-8537	71	4	equity	equity	NOUN
ajfa-8537	71	5	(	(	PUNCT
ajfa-8537	71	6	iie	iie	PROPN
ajfa-8537	71	7	):	):	PUNCT
ajfa-8537	71	8	institutional	institutional	ADJ
ajfa-8537	71	9	investors	investor	NOUN
ajfa-8537	71	10	play	play	VERB
ajfa-8537	71	11	a	a	DET
ajfa-8537	71	12	significant	significant	ADJ
ajfa-8537	71	13	role	role	NOUN
ajfa-8537	71	14	in	in	ADP
ajfa-8537	71	15	reducing	reduce	VERB
ajfa-8537	71	16	the	the	DET
ajfa-8537	71	17	agency	agency	NOUN
ajfa-8537	71	18	cost	cost	NOUN
ajfa-8537	71	19	as	as	SCONJ
ajfa-8537	71	20	they	they	PRON
ajfa-8537	71	21	monitor	monitor	VERB
ajfa-8537	71	22	the	the	DET
ajfa-8537	71	23	performance	performance	NOUN
ajfa-8537	71	24	of	of	ADP
ajfa-8537	71	25	the	the	DET
ajfa-8537	71	26	management	management	NOUN
ajfa-8537	71	27	to	to	PART
ajfa-8537	71	28	make	make	VERB
ajfa-8537	71	29	sure	sure	ADJ
ajfa-8537	71	30	that	that	SCONJ
ajfa-8537	71	31	their	their	PRON
ajfa-8537	71	32	interests	interest	NOUN
ajfa-8537	71	33	are	be	AUX
ajfa-8537	71	34	maintained	maintain	VERB
ajfa-8537	71	35	when	when	SCONJ
ajfa-8537	71	36	the	the	DET
ajfa-8537	71	37	decisions	decision	NOUN
ajfa-8537	71	38	are	be	AUX
ajfa-8537	71	39	taken	take	VERB
ajfa-8537	71	40	.	.	PUNCT
ajfa-8537	72	1	various	various	ADJ
ajfa-8537	72	2	studies	study	NOUN
ajfa-8537	72	3	(	(	PUNCT
ajfa-8537	72	4	jensen	jensen	PROPN
ajfa-8537	72	5	(	(	PUNCT
ajfa-8537	72	6	1986	1986	NUM
ajfa-8537	72	7	)	)	PUNCT
ajfa-8537	72	8	,	,	PUNCT
ajfa-8537	72	9	shleifer	shleifer	NOUN
ajfa-8537	72	10	and	and	CCONJ
ajfa-8537	72	11	vishny	vishny	PROPN
ajfa-8537	72	12	(	(	PUNCT
ajfa-8537	72	13	1997	1997	NUM
ajfa-8537	72	14	)	)	PUNCT
ajfa-8537	72	15	,	,	PUNCT
ajfa-8537	72	16	and	and	CCONJ
ajfa-8537	72	17	pound	pound	NOUN
ajfa-8537	72	18	(	(	PUNCT
ajfa-8537	72	19	1988	1988	NUM
ajfa-8537	72	20	)	)	PUNCT
ajfa-8537	72	21	)	)	PUNCT
ajfa-8537	72	22	concluded	conclude	VERB
ajfa-8537	72	23	that	that	SCONJ
ajfa-8537	72	24	the	the	DET
ajfa-8537	72	25	institutional	institutional	ADJ
ajfa-8537	72	26	investors	investor	NOUN
ajfa-8537	72	27	played	play	VERB
ajfa-8537	72	28	a	a	DET
ajfa-8537	72	29	major	major	ADJ
ajfa-8537	72	30	role	role	NOUN
ajfa-8537	72	31	in	in	ADP
ajfa-8537	72	32	monitoring	monitor	VERB
ajfa-8537	72	33	the	the	DET
ajfa-8537	72	34	performance	performance	NOUN
ajfa-8537	72	35	of	of	ADP
ajfa-8537	72	36	the	the	DET
ajfa-8537	72	37	managers	manager	NOUN
ajfa-8537	72	38	.	.	PUNCT
ajfa-8537	73	1	shome	shome	VERB
ajfa-8537	73	2	and	and	CCONJ
ajfa-8537	73	3	singh	singh	PROPN
ajfa-8537	73	4	(	(	PUNCT
ajfa-8537	73	5	1995	1995	NUM
ajfa-8537	73	6	)	)	PUNCT
ajfa-8537	73	7	have	have	AUX
ajfa-8537	73	8	concluded	conclude	VERB
ajfa-8537	73	9	that	that	SCONJ
ajfa-8537	73	10	the	the	DET
ajfa-8537	73	11	institutional	institutional	ADJ
ajfa-8537	73	12	investors	investor	NOUN
ajfa-8537	73	13	are	be	AUX
ajfa-8537	73	14	forced	force	VERB
ajfa-8537	73	15	to	to	PART
ajfa-8537	73	16	play	play	VERB
ajfa-8537	73	17	a	a	DET
ajfa-8537	73	18	major	major	ADJ
ajfa-8537	73	19	role	role	NOUN
ajfa-8537	73	20	in	in	ADP
ajfa-8537	73	21	monitoring	monitor	VERB
ajfa-8537	73	22	the	the	DET
ajfa-8537	73	23	performance	performance	NOUN
ajfa-8537	73	24	of	of	ADP
ajfa-8537	73	25	the	the	DET
ajfa-8537	73	26	managers	manager	NOUN
ajfa-8537	73	27	due	due	ADP
ajfa-8537	73	28	to	to	ADP
ajfa-8537	73	29	the	the	DET
ajfa-8537	73	30	responsibility	responsibility	NOUN
ajfa-8537	73	31	that	that	SCONJ
ajfa-8537	73	32	the	the	DET
ajfa-8537	73	33	institutional	institutional	ADJ
ajfa-8537	73	34	investors	investor	NOUN
ajfa-8537	73	35	feel	feel	VERB
ajfa-8537	73	36	toward	toward	ADP
ajfa-8537	73	37	the	the	DET
ajfa-8537	73	38	individual	individual	ADJ
ajfa-8537	73	39	investors	investor	NOUN
ajfa-8537	73	40	and	and	CCONJ
ajfa-8537	73	41	also	also	ADV
ajfa-8537	73	42	to	to	PART
ajfa-8537	73	43	protect	protect	VERB
ajfa-8537	73	44	their	their	PRON
ajfa-8537	73	45	own	own	ADJ
ajfa-8537	73	46	investments	investment	NOUN
ajfa-8537	73	47	.	.	PUNCT
ajfa-8537	74	1	3.2.3	3.2.3	NUM
ajfa-8537	74	2	control	control	NOUN
ajfa-8537	74	3	variables	variable	NOUN
ajfa-8537	74	4	depending	depend	VERB
ajfa-8537	74	5	on	on	ADP
ajfa-8537	74	6	previous	previous	ADJ
ajfa-8537	74	7	studies	study	NOUN
ajfa-8537	74	8	three	three	NUM
ajfa-8537	74	9	control	control	NOUN
ajfa-8537	74	10	variables	variable	NOUN
ajfa-8537	74	11	that	that	PRON
ajfa-8537	74	12	have	have	VERB
ajfa-8537	74	13	impact	impact	NOUN
ajfa-8537	74	14	on	on	ADP
ajfa-8537	74	15	the	the	DET
ajfa-8537	74	16	ability	ability	NOUN
ajfa-8537	74	17	of	of	ADP
ajfa-8537	74	18	practicing	practice	VERB
ajfa-8537	74	19	earning	earn	VERB
ajfa-8537	74	20	management	management	NOUN
ajfa-8537	74	21	will	will	AUX
ajfa-8537	74	22	be	be	AUX
ajfa-8537	74	23	used	use	VERB
ajfa-8537	74	24	in	in	ADP
ajfa-8537	74	25	this	this	DET
ajfa-8537	74	26	study	study	NOUN
ajfa-8537	74	27	.	.	PUNCT
ajfa-8537	75	1	those	those	DET
ajfa-8537	75	2	variables	variable	NOUN
ajfa-8537	75	3	are	be	AUX
ajfa-8537	75	4	:	:	PUNCT
ajfa-8537	75	5	1	1	X
ajfa-8537	75	6	.	.	X
ajfa-8537	75	7	firm	firm	NOUN
ajfa-8537	75	8	’s	’s	PART
ajfa-8537	75	9	size	size	NOUN
ajfa-8537	75	10	(	(	PUNCT
ajfa-8537	75	11	siz	siz	PROPN
ajfa-8537	75	12	):	):	PUNCT
ajfa-8537	75	13	the	the	DET
ajfa-8537	75	14	firm	firm	NOUN
ajfa-8537	75	15	’s	’s	PART
ajfa-8537	75	16	size	size	NOUN
ajfa-8537	75	17	will	will	AUX
ajfa-8537	75	18	be	be	AUX
ajfa-8537	75	19	defined	define	VERB
ajfa-8537	75	20	as	as	ADP
ajfa-8537	75	21	the	the	DET
ajfa-8537	75	22	logarithm	logarithm	NOUN
ajfa-8537	75	23	for	for	ADP
ajfa-8537	75	24	the	the	DET
ajfa-8537	75	25	total	total	ADJ
ajfa-8537	75	26	assets	asset	NOUN
ajfa-8537	75	27	.	.	PUNCT
ajfa-8537	76	1	kim	kim	PROPN
ajfa-8537	76	2	et	et	PROPN
ajfa-8537	76	3	al	al	PROPN
ajfa-8537	76	4	.	.	PROPN
ajfa-8537	76	5	,	,	PUNCT
ajfa-8537	76	6	(	(	PUNCT
ajfa-8537	76	7	2003	2003	NUM
ajfa-8537	76	8	)	)	PUNCT
ajfa-8537	76	9	have	have	AUX
ajfa-8537	76	10	concluded	conclude	VERB
ajfa-8537	76	11	that	that	SCONJ
ajfa-8537	76	12	firm	firm	NOUN
ajfa-8537	76	13	’s	’s	PART
ajfa-8537	76	14	size	size	NOUN
ajfa-8537	76	15	effect	effect	NOUN
ajfa-8537	76	16	on	on	ADP
ajfa-8537	76	17	practicing	practice	VERB
ajfa-8537	76	18	earnings	earning	NOUN
ajfa-8537	76	19	management	management	NOUN
ajfa-8537	76	20	differs	differ	VERB
ajfa-8537	76	21	among	among	ADP
ajfa-8537	76	22	the	the	DET
ajfa-8537	76	23	companies	company	NOUN
ajfa-8537	76	24	.	.	PUNCT
ajfa-8537	77	1	while	while	SCONJ
ajfa-8537	77	2	the	the	DET
ajfa-8537	77	3	small	small	ADJ
ajfa-8537	77	4	firms	firm	NOUN
ajfa-8537	77	5	are	be	AUX
ajfa-8537	77	6	more	more	ADV
ajfa-8537	77	7	attracted	attract	VERB
ajfa-8537	77	8	to	to	PART
ajfa-8537	77	9	practice	practice	VERB
ajfa-8537	77	10	earnings	earning	NOUN
ajfa-8537	77	11	management	management	NOUN
ajfa-8537	77	12	to	to	PART
ajfa-8537	77	13	avoid	avoid	VERB
ajfa-8537	77	14	losses	loss	NOUN
ajfa-8537	77	15	disclosure	disclosure	NOUN
ajfa-8537	77	16	,	,	PUNCT
ajfa-8537	77	17	the	the	DET
ajfa-8537	77	18	large	large	ADJ
ajfa-8537	77	19	companies	company	NOUN
ajfa-8537	77	20	are	be	AUX
ajfa-8537	77	21	more	more	ADV
ajfa-8537	77	22	aggressive	aggressive	ADJ
ajfa-8537	77	23	in	in	ADP
ajfa-8537	77	24	practicing	practice	VERB
ajfa-8537	77	25	earnings	earning	NOUN
ajfa-8537	77	26	management	management	NOUN
ajfa-8537	77	27	to	to	PART
ajfa-8537	77	28	maintain	maintain	VERB
ajfa-8537	77	29	constant	constant	ADJ
ajfa-8537	77	30	level	level	NOUN
ajfa-8537	77	31	of	of	ADP
ajfa-8537	77	32	profit	profit	NOUN
ajfa-8537	77	33	or	or	CCONJ
ajfa-8537	77	34	to	to	PART
ajfa-8537	77	35	avoid	avoid	VERB
ajfa-8537	77	36	losses	loss	NOUN
ajfa-8537	77	37	disclosure	disclosure	NOUN
ajfa-8537	77	38	.	.	PUNCT
ajfa-8537	78	1	2	2	X
ajfa-8537	78	2	.	.	X
ajfa-8537	78	3	the	the	DET
ajfa-8537	78	4	financial	financial	ADJ
ajfa-8537	78	5	leverage	leverage	NOUN
ajfa-8537	78	6	(	(	PUNCT
ajfa-8537	78	7	lev	lev	NOUN
ajfa-8537	78	8	):	):	PUNCT
ajfa-8537	78	9	the	the	DET
ajfa-8537	78	10	financial	financial	ADJ
ajfa-8537	78	11	leverage	leverage	NOUN
ajfa-8537	78	12	will	will	AUX
ajfa-8537	78	13	be	be	AUX
ajfa-8537	78	14	expressed	express	VERB
ajfa-8537	78	15	as	as	ADP
ajfa-8537	78	16	the	the	DET
ajfa-8537	78	17	debt	debt	NOUN
ajfa-8537	78	18	ratio	ratio	NOUN
ajfa-8537	78	19	that	that	PRON
ajfa-8537	78	20	can	can	AUX
ajfa-8537	78	21	be	be	AUX
ajfa-8537	78	22	calculated	calculate	VERB
ajfa-8537	78	23	as	as	ADP
ajfa-8537	78	24	the	the	DET
ajfa-8537	78	25	ratio	ratio	NOUN
ajfa-8537	78	26	of	of	ADP
ajfa-8537	78	27	the	the	DET
ajfa-8537	78	28	total	total	ADJ
ajfa-8537	78	29	liabilities	liability	NOUN
ajfa-8537	78	30	to	to	ADP
ajfa-8537	78	31	the	the	DET
ajfa-8537	78	32	total	total	ADJ
ajfa-8537	78	33	assets	asset	NOUN
ajfa-8537	78	34	.	.	PUNCT
ajfa-8537	79	1	the	the	DET
ajfa-8537	79	2	debt	debt	NOUN
ajfa-8537	79	3	ratio	ratio	NOUN
ajfa-8537	79	4	measures	measure	VERB
ajfa-8537	79	5	the	the	DET
ajfa-8537	79	6	ability	ability	NOUN
ajfa-8537	79	7	of	of	ADP
ajfa-8537	79	8	the	the	DET
ajfa-8537	79	9	firm	firm	NOUN
ajfa-8537	79	10	to	to	PART
ajfa-8537	79	11	fulfill	fulfill	VERB
ajfa-8537	79	12	its	its	PRON
ajfa-8537	79	13	financial	financial	ADJ
ajfa-8537	79	14	obligations	obligation	NOUN
ajfa-8537	79	15	toward	toward	ADP
ajfa-8537	79	16	others	other	NOUN
ajfa-8537	79	17	.	.	PUNCT
ajfa-8537	80	1	as	as	ADP
ajfa-8537	80	2	the	the	DET
ajfa-8537	80	3	debt	debt	NOUN
ajfa-8537	80	4	asian	asian	ADJ
ajfa-8537	80	5	journal	journal	NOUN
ajfa-8537	80	6	of	of	ADP
ajfa-8537	80	7	finance	finance	PROPN
ajfa-8537	80	8	&	&	CCONJ
ajfa-8537	80	9	accounting	accounting	PROPN
ajfa-8537	80	10	issn	issn	PROPN
ajfa-8537	80	11	1946	1946	NUM
ajfa-8537	80	12	-	-	PUNCT
ajfa-8537	80	13	052x	052x	NOUN
ajfa-8537	80	14	2015	2015	NUM
ajfa-8537	80	15	,	,	PUNCT
ajfa-8537	80	16	vol	vol	NOUN
ajfa-8537	80	17	.	.	PROPN
ajfa-8537	80	18	7	7	NUM
ajfa-8537	80	19	,	,	PUNCT
ajfa-8537	80	20	no	no	INTJ
ajfa-8537	80	21	.	.	NOUN
ajfa-8537	80	22	2	2	NUM
ajfa-8537	80	23	286	286	NUM
ajfa-8537	80	24	percentage	percentage	NOUN
ajfa-8537	80	25	increases	increase	VERB
ajfa-8537	80	26	the	the	DET
ajfa-8537	80	27	ability	ability	NOUN
ajfa-8537	80	28	of	of	ADP
ajfa-8537	80	29	the	the	DET
ajfa-8537	80	30	firm	firm	NOUN
ajfa-8537	80	31	to	to	PART
ajfa-8537	80	32	fulfill	fulfill	VERB
ajfa-8537	80	33	its	its	PRON
ajfa-8537	80	34	financial	financial	ADJ
ajfa-8537	80	35	obligations	obligation	NOUN
ajfa-8537	80	36	decreases	decrease	VERB
ajfa-8537	80	37	.	.	PUNCT
ajfa-8537	81	1	defond	defond	VERB
ajfa-8537	81	2	and	and	CCONJ
ajfa-8537	81	3	jiambalvo	jiambalvo	NOUN
ajfa-8537	81	4	(	(	PUNCT
ajfa-8537	81	5	1994	1994	NUM
ajfa-8537	81	6	)	)	PUNCT
ajfa-8537	81	7	have	have	AUX
ajfa-8537	81	8	concluded	conclude	VERB
ajfa-8537	81	9	that	that	SCONJ
ajfa-8537	81	10	as	as	SCONJ
ajfa-8537	81	11	the	the	DET
ajfa-8537	81	12	firm	firm	NOUN
ajfa-8537	81	13	reaches	reach	VERB
ajfa-8537	81	14	the	the	DET
ajfa-8537	81	15	situation	situation	NOUN
ajfa-8537	81	16	where	where	SCONJ
ajfa-8537	81	17	it	it	PRON
ajfa-8537	81	18	can	can	AUX
ajfa-8537	81	19	not	not	PART
ajfa-8537	81	20	fulfill	fulfill	VERB
ajfa-8537	81	21	its	its	PRON
ajfa-8537	81	22	financial	financial	ADJ
ajfa-8537	81	23	obligations	obligation	NOUN
ajfa-8537	81	24	,	,	PUNCT
ajfa-8537	81	25	the	the	DET
ajfa-8537	81	26	earnings	earning	NOUN
ajfa-8537	81	27	management	management	NOUN
ajfa-8537	81	28	practices	practice	NOUN
ajfa-8537	81	29	increase	increase	VERB
ajfa-8537	81	30	to	to	PART
ajfa-8537	81	31	enhance	enhance	VERB
ajfa-8537	81	32	the	the	DET
ajfa-8537	81	33	image	image	NOUN
ajfa-8537	81	34	of	of	ADP
ajfa-8537	81	35	the	the	DET
ajfa-8537	81	36	company	company	NOUN
ajfa-8537	81	37	.	.	PUNCT
ajfa-8537	82	1	duke	duke	PROPN
ajfa-8537	82	2	and	and	CCONJ
ajfa-8537	82	3	hunt	hunt	PROPN
ajfa-8537	82	4	(	(	PUNCT
ajfa-8537	82	5	1990	1990	NUM
ajfa-8537	82	6	)	)	PUNCT
ajfa-8537	82	7	have	have	AUX
ajfa-8537	82	8	concluded	conclude	VERB
ajfa-8537	82	9	that	that	SCONJ
ajfa-8537	82	10	there	there	PRON
ajfa-8537	82	11	is	be	VERB
ajfa-8537	82	12	a	a	DET
ajfa-8537	82	13	direct	direct	ADJ
ajfa-8537	82	14	and	and	CCONJ
ajfa-8537	82	15	significant	significant	ADJ
ajfa-8537	82	16	relation	relation	NOUN
ajfa-8537	82	17	between	between	ADP
ajfa-8537	82	18	the	the	DET
ajfa-8537	82	19	debt	debt	NOUN
ajfa-8537	82	20	ratio	ratio	NOUN
ajfa-8537	82	21	and	and	CCONJ
ajfa-8537	82	22	earnings	earning	NOUN
ajfa-8537	82	23	management	management	NOUN
ajfa-8537	82	24	practicing	practicing	NOUN
ajfa-8537	82	25	.	.	PUNCT
ajfa-8537	83	1	3	3	X
ajfa-8537	83	2	.	.	X
ajfa-8537	83	3	profitability	profitability	NOUN
ajfa-8537	83	4	:	:	PUNCT
ajfa-8537	83	5	it	it	PRON
ajfa-8537	83	6	can	can	AUX
ajfa-8537	83	7	be	be	AUX
ajfa-8537	83	8	expressed	express	VERB
ajfa-8537	83	9	as	as	ADP
ajfa-8537	83	10	the	the	DET
ajfa-8537	83	11	returns	return	NOUN
ajfa-8537	83	12	on	on	ADP
ajfa-8537	83	13	assets	asset	NOUN
ajfa-8537	83	14	(	(	PUNCT
ajfa-8537	83	15	roa	roa	NOUN
ajfa-8537	83	16	)	)	PUNCT
ajfa-8537	83	17	,	,	PUNCT
ajfa-8537	83	18	which	which	PRON
ajfa-8537	83	19	can	can	AUX
ajfa-8537	83	20	be	be	AUX
ajfa-8537	83	21	calculated	calculate	VERB
ajfa-8537	83	22	as	as	ADP
ajfa-8537	83	23	the	the	DET
ajfa-8537	83	24	ratio	ratio	NOUN
ajfa-8537	83	25	of	of	ADP
ajfa-8537	83	26	the	the	DET
ajfa-8537	83	27	net	net	ADJ
ajfa-8537	83	28	profit	profit	NOUN
ajfa-8537	83	29	before	before	ADP
ajfa-8537	83	30	interest	interest	NOUN
ajfa-8537	83	31	,	,	PUNCT
ajfa-8537	83	32	tax	tax	NOUN
ajfa-8537	83	33	,	,	PUNCT
ajfa-8537	83	34	and	and	CCONJ
ajfa-8537	83	35	extra	extra	ADJ
ajfa-8537	83	36	ordinaries	ordinary	NOUN
ajfa-8537	83	37	to	to	ADP
ajfa-8537	83	38	the	the	DET
ajfa-8537	83	39	total	total	ADJ
ajfa-8537	83	40	assets	asset	NOUN
ajfa-8537	83	41	.	.	PUNCT
ajfa-8537	84	1	mcnichols	mcnichols	PROPN
ajfa-8537	84	2	(	(	PUNCT
ajfa-8537	84	3	2000	2000	NUM
ajfa-8537	84	4	)	)	PUNCT
ajfa-8537	84	5	concluded	conclude	VERB
ajfa-8537	84	6	that	that	SCONJ
ajfa-8537	84	7	including	include	VERB
ajfa-8537	84	8	profitability	profitability	NOUN
ajfa-8537	84	9	variable	variable	NOUN
ajfa-8537	84	10	in	in	ADP
ajfa-8537	84	11	the	the	DET
ajfa-8537	84	12	multi	multi	ADJ
ajfa-8537	84	13	regression	regression	NOUN
ajfa-8537	84	14	models	model	NOUN
ajfa-8537	84	15	that	that	PRON
ajfa-8537	84	16	determine	determine	VERB
ajfa-8537	84	17	the	the	DET
ajfa-8537	84	18	determinants	determinant	NOUN
ajfa-8537	84	19	of	of	ADP
ajfa-8537	84	20	the	the	DET
ajfa-8537	84	21	earnings	earning	NOUN
ajfa-8537	84	22	management	management	NOUN
ajfa-8537	84	23	will	will	AUX
ajfa-8537	84	24	enhance	enhance	VERB
ajfa-8537	84	25	the	the	DET
ajfa-8537	84	26	explanation	explanation	NOUN
ajfa-8537	84	27	power	power	NOUN
ajfa-8537	84	28	of	of	ADP
ajfa-8537	84	29	the	the	DET
ajfa-8537	84	30	model	model	NOUN
ajfa-8537	84	31	.	.	PUNCT
ajfa-8537	85	1	3.3	3.3	NUM
ajfa-8537	85	2	the	the	DET
ajfa-8537	85	3	model	model	NOUN
ajfa-8537	85	4	based	base	VERB
ajfa-8537	85	5	on	on	ADP
ajfa-8537	85	6	the	the	DET
ajfa-8537	85	7	foregoing	foregoing	NOUN
ajfa-8537	85	8	,	,	PUNCT
ajfa-8537	85	9	the	the	DET
ajfa-8537	85	10	ability	ability	NOUN
ajfa-8537	85	11	of	of	ADP
ajfa-8537	85	12	the	the	DET
ajfa-8537	85	13	company	company	NOUN
ajfa-8537	85	14	to	to	PART
ajfa-8537	85	15	practice	practice	VERB
ajfa-8537	85	16	earnings	earning	NOUN
ajfa-8537	85	17	management	management	NOUN
ajfa-8537	85	18	can	can	AUX
ajfa-8537	85	19	be	be	AUX
ajfa-8537	85	20	seen	see	VERB
ajfa-8537	85	21	as	as	ADP
ajfa-8537	85	22	a	a	DET
ajfa-8537	85	23	function	function	NOUN
ajfa-8537	85	24	in	in	ADP
ajfa-8537	85	25	its	its	PRON
ajfa-8537	85	26	equity	equity	NOUN
ajfa-8537	85	27	concentration	concentration	NOUN
ajfa-8537	85	28	,	,	PUNCT
ajfa-8537	85	29	management	management	NOUN
ajfa-8537	85	30	ownership	ownership	NOUN
ajfa-8537	85	31	's	's	PART
ajfa-8537	85	32	percentage	percentage	NOUN
ajfa-8537	85	33	,	,	PUNCT
ajfa-8537	85	34	firm	firm	NOUN
ajfa-8537	85	35	’s	’s	PART
ajfa-8537	85	36	size	size	NOUN
ajfa-8537	85	37	,	,	PUNCT
ajfa-8537	85	38	profitability	profitability	NOUN
ajfa-8537	85	39	,	,	PUNCT
ajfa-8537	85	40	and	and	CCONJ
ajfa-8537	85	41	institutional	institutional	ADJ
ajfa-8537	85	42	investor	investor	NOUN
ajfa-8537	85	43	equity	equity	NOUN
ajfa-8537	85	44	as	as	SCONJ
ajfa-8537	85	45	follows	follow	VERB
ajfa-8537	85	46	:	:	PUNCT
ajfa-8537	85	47	where	where	SCONJ
ajfa-8537	85	48	the	the	DET
ajfa-8537	85	49	discretionary	discretionary	ADJ
ajfa-8537	85	50	accruals	accrual	NOUN
ajfa-8537	85	51	,	,	PUNCT
ajfa-8537	85	52	proxy	proxy	NOUN
ajfa-8537	85	53	of	of	ADP
ajfa-8537	85	54	the	the	DET
ajfa-8537	85	55	earnings	earning	NOUN
ajfa-8537	85	56	management	management	NOUN
ajfa-8537	85	57	,	,	PUNCT
ajfa-8537	85	58	for	for	ADP
ajfa-8537	85	59	cross	cross	ADJ
ajfa-8537	85	60	-	-	ADJ
ajfa-8537	85	61	sectional	sectional	ADJ
ajfa-8537	85	62	firm	firm	NOUN
ajfa-8537	85	63	on	on	ADP
ajfa-8537	85	64	the	the	DET
ajfa-8537	85	65	time	time	NOUN
ajfa-8537	85	66	period	period	NOUN
ajfa-8537	85	67	,	,	PUNCT
ajfa-8537	85	68	with	with	ADP
ajfa-8537	85	69	i	i	PRON
ajfa-8537	85	70	=	=	PUNCT
ajfa-8537	85	71	1,2,3,	1,2,3,	NUM
ajfa-8537	85	72	…	…	SYM
ajfa-8537	85	73	,77	,77	NUM
ajfa-8537	85	74	,	,	PUNCT
ajfa-8537	85	75	t	t	NOUN
ajfa-8537	85	76	=	=	PUNCT
ajfa-8537	85	77	1,2,3,	1,2,3,	NUM
ajfa-8537	85	78	…	…	SYM
ajfa-8537	85	79	,15	,15	PUNCT
ajfa-8537	85	80	,	,	PUNCT
ajfa-8537	85	81	α	α	PROPN
ajfa-8537	85	82	is	be	AUX
ajfa-8537	85	83	constant	constant	ADJ
ajfa-8537	85	84	,	,	PUNCT
ajfa-8537	86	1	are	be	AUX
ajfa-8537	86	2	unknown	unknown	ADJ
ajfa-8537	86	3	parameters	parameter	NOUN
ajfa-8537	86	4	to	to	PART
ajfa-8537	86	5	be	be	AUX
ajfa-8537	86	6	estimated	estimate	VERB
ajfa-8537	86	7	,	,	PUNCT
ajfa-8537	86	8	is	be	AUX
ajfa-8537	86	9	the	the	DET
ajfa-8537	86	10	equity	equity	NOUN
ajfa-8537	86	11	concentration	concentration	NOUN
ajfa-8537	86	12	,	,	PUNCT
ajfa-8537	86	13	is	be	AUX
ajfa-8537	86	14	the	the	DET
ajfa-8537	86	15	institutional	institutional	ADJ
ajfa-8537	86	16	investors	investor	NOUN
ajfa-8537	86	17	;	;	PUNCT
ajfa-8537	86	18	is	be	AUX
ajfa-8537	86	19	the	the	DET
ajfa-8537	86	20	managerial	managerial	ADJ
ajfa-8537	86	21	ownership	ownership	NOUN
ajfa-8537	86	22	;	;	PUNCT
ajfa-8537	86	23	is	be	AUX
ajfa-8537	86	24	the	the	DET
ajfa-8537	86	25	firm	firm	NOUN
ajfa-8537	86	26	’s	’s	PART
ajfa-8537	86	27	sizes	size	NOUN
ajfa-8537	86	28	;	;	PUNCT
ajfa-8537	86	29	is	be	AUX
ajfa-8537	86	30	the	the	DET
ajfa-8537	86	31	leverage	leverage	NOUN
ajfa-8537	86	32	ratio	ratio	NOUN
ajfa-8537	86	33	,	,	PUNCT
ajfa-8537	86	34	is	be	AUX
ajfa-8537	86	35	the	the	DET
ajfa-8537	86	36	profitability	profitability	NOUN
ajfa-8537	86	37	measure	measure	NOUN
ajfa-8537	86	38	,	,	PUNCT
ajfa-8537	86	39	and	and	CCONJ
ajfa-8537	86	40	ε	ε	PROPN
ajfa-8537	86	41	is	be	AUX
ajfa-8537	86	42	the	the	DET
ajfa-8537	86	43	error	error	NOUN
ajfa-8537	86	44	.	.	PUNCT
ajfa-8537	87	1	4	4	X
ajfa-8537	87	2	.	.	NOUN
ajfa-8537	87	3	results	result	NOUN
ajfa-8537	87	4	table	table	NOUN
ajfa-8537	87	5	1	1	NUM
ajfa-8537	87	6	shows	show	VERB
ajfa-8537	87	7	the	the	DET
ajfa-8537	87	8	results	result	NOUN
ajfa-8537	87	9	of	of	ADP
ajfa-8537	87	10	the	the	DET
ajfa-8537	87	11	unbalanced	unbalanced	ADJ
ajfa-8537	87	12	panel	panel	NOUN
ajfa-8537	87	13	data	datum	NOUN
ajfa-8537	87	14	regression	regression	NOUN
ajfa-8537	87	15	analysis	analysis	NOUN
ajfa-8537	87	16	models	model	NOUN
ajfa-8537	87	17	we	we	PRON
ajfa-8537	87	18	used	use	VERB
ajfa-8537	87	19	to	to	PART
ajfa-8537	87	20	achieve	achieve	VERB
ajfa-8537	87	21	our	our	PRON
ajfa-8537	87	22	objective	objective	NOUN
ajfa-8537	87	23	.	.	PUNCT
ajfa-8537	88	1	as	as	SCONJ
ajfa-8537	88	2	expected	expect	VERB
ajfa-8537	88	3	,	,	PUNCT
ajfa-8537	88	4	the	the	DET
ajfa-8537	88	5	results	result	NOUN
ajfa-8537	88	6	appear	appear	VERB
ajfa-8537	88	7	in	in	ADP
ajfa-8537	88	8	table	table	NOUN
ajfa-8537	88	9	1	1	NUM
ajfa-8537	88	10	that	that	SCONJ
ajfa-8537	88	11	equity	equity	NOUN
ajfa-8537	88	12	concentration	concentration	NOUN
ajfa-8537	88	13	(	(	PUNCT
ajfa-8537	88	14	ec	ec	PROPN
ajfa-8537	88	15	)	)	PUNCT
ajfa-8537	88	16	does	do	AUX
ajfa-8537	88	17	have	have	VERB
ajfa-8537	88	18	an	an	DET
ajfa-8537	88	19	inverse	inverse	NOUN
ajfa-8537	88	20	statistically	statistically	ADV
ajfa-8537	88	21	significant	significant	ADJ
ajfa-8537	88	22	impact	impact	NOUN
ajfa-8537	88	23	on	on	ADP
ajfa-8537	88	24	the	the	DET
ajfa-8537	88	25	earnings	earning	NOUN
ajfa-8537	88	26	management	management	NOUN
ajfa-8537	88	27	at	at	ADP
ajfa-8537	88	28	a	a	DET
ajfa-8537	88	29	statistically	statistically	ADV
ajfa-8537	88	30	significant	significant	ADJ
ajfa-8537	88	31	level	level	NOUN
ajfa-8537	88	32	less	less	ADJ
ajfa-8537	88	33	than	than	ADP
ajfa-8537	88	34	0.1	0.1	NUM
ajfa-8537	88	35	(	(	PUNCT
ajfa-8537	88	36	coeff.=	coeff.=	PROPN
ajfa-8537	88	37	-0.093	-0.093	PROPN
ajfa-8537	88	38	,	,	PUNCT
ajfa-8537	88	39	p	p	NOUN
ajfa-8537	88	40	-	-	PUNCT
ajfa-8537	88	41	value	value	NOUN
ajfa-8537	88	42	=	=	NOUN
ajfa-8537	88	43	0.098	0.098	NUM
ajfa-8537	88	44	)	)	PUNCT
ajfa-8537	88	45	.	.	PUNCT
ajfa-8537	89	1	asian	asian	ADJ
ajfa-8537	89	2	journal	journal	PROPN
ajfa-8537	89	3	of	of	ADP
ajfa-8537	89	4	finance	finance	PROPN
ajfa-8537	89	5	&	&	CCONJ
ajfa-8537	89	6	accounting	accounting	PROPN
ajfa-8537	89	7	issn	issn	PROPN
ajfa-8537	89	8	1946	1946	NUM
ajfa-8537	89	9	-	-	PUNCT
ajfa-8537	89	10	052x	052x	NOUN
ajfa-8537	89	11	2015	2015	NUM
ajfa-8537	89	12	,	,	PUNCT
ajfa-8537	89	13	vol	vol	NOUN
ajfa-8537	89	14	.	.	PROPN
ajfa-8537	89	15	7	7	NUM
ajfa-8537	89	16	,	,	PUNCT
ajfa-8537	89	17	no	no	INTJ
ajfa-8537	89	18	.	.	NOUN
ajfa-8537	89	19	2	2	NUM
ajfa-8537	89	20	287	287	NUM
ajfa-8537	89	21	table	table	NOUN
ajfa-8537	89	22	1	1	NUM
ajfa-8537	89	23	.	.	PUNCT
ajfa-8537	89	24	results	result	NOUN
ajfa-8537	89	25	of	of	ADP
ajfa-8537	89	26	the	the	DET
ajfa-8537	89	27	unbalanced	unbalanced	ADJ
ajfa-8537	89	28	panel	panel	NOUN
ajfa-8537	89	29	data	datum	NOUN
ajfa-8537	89	30	regression	regression	NOUN
ajfa-8537	89	31	analysis	analysis	NOUN
ajfa-8537	90	1	variables	variables	PROPN
ajfa-8537	90	2	coeff	coeff	PROPN
ajfa-8537	90	3	.	.	PUNCT
ajfa-8537	91	1	t	t	PROPN
ajfa-8537	91	2	-	-	PUNCT
ajfa-8537	91	3	value	value	NOUN
ajfa-8537	91	4	sig	sig	NOUN
ajfa-8537	91	5	constant	constant	ADJ
ajfa-8537	91	6	1.274	1.274	NUM
ajfa-8537	91	7	1.045	1.045	NUM
ajfa-8537	91	8	0.336	0.336	NUM
ajfa-8537	91	9	ec	ec	NOUN
ajfa-8537	91	10	-0.093	-0.093	PROPN
ajfa-8537	91	11	-1.957	-1.957	PROPN
ajfa-8537	91	12	*	*	SYM
ajfa-8537	91	13	0.098	0.098	NUM
ajfa-8537	91	14	mo	mo	PROPN
ajfa-8537	91	15	-0.117	-0.117	PROPN
ajfa-8537	91	16	-2.043	-2.043	PROPN
ajfa-8537	91	17	*	*	PROPN
ajfa-8537	91	18	0.087	0.087	NUM
ajfa-8537	91	19	iie	iie	NOUN
ajfa-8537	91	20	-0.193	-0.193	NOUN
ajfa-8537	91	21	-4.014	-4.014	NOUN
ajfa-8537	91	22	*	*	PUNCT
ajfa-8537	91	23	*	*	PUNCT
ajfa-8537	91	24	*	*	PUNCT
ajfa-8537	91	25	0.007	0.007	NUM
ajfa-8537	91	26	siz	siz	NOUN
ajfa-8537	91	27	-0.082	-0.082	PUNCT
ajfa-8537	91	28	-2.508	-2.508	PROPN
ajfa-8537	91	29	*	*	PUNCT
ajfa-8537	91	30	*	*	X
ajfa-8537	91	31	0.046	0.046	NUM
ajfa-8537	91	32	lev	lev	NOUN
ajfa-8537	91	33	-0.201	-0.201	NUM
ajfa-8537	91	34	1.907	1.907	NUM
ajfa-8537	91	35	0.105	0.105	NUM
ajfa-8537	91	36	roa	roa	NOUN
ajfa-8537	91	37	0.231	0.231	NUM
ajfa-8537	91	38	-3.796	-3.796	NOUN
ajfa-8537	91	39	*	*	PUNCT
ajfa-8537	91	40	*	*	PUNCT
ajfa-8537	91	41	*	*	X
ajfa-8537	91	42	0.009	0.009	NUM
ajfa-8537	91	43	df	df	PROPN
ajfa-8537	91	44	regression	regression	NOUN
ajfa-8537	91	45	6	6	NUM
ajfa-8537	91	46	residual	residual	ADJ
ajfa-8537	91	47	1083	1083	NUM
ajfa-8537	91	48	total	total	NOUN
ajfa-8537	91	49	1088	1088	NUM
ajfa-8537	91	50	r	r	NOUN
ajfa-8537	91	51	-	-	PUNCT
ajfa-8537	91	52	square	square	ADJ
ajfa-8537	91	53	31.032	31.032	NUM
ajfa-8537	91	54	adjusted	adjust	VERB
ajfa-8537	91	55	r2	r2	NOUN
ajfa-8537	91	56	30.64	30.64	NUM
ajfa-8537	91	57	f	f	NOUN
ajfa-8537	91	58	-	-	PUNCT
ajfa-8537	91	59	value	value	NOUN
ajfa-8537	91	60	81.140	81.140	NUM
ajfa-8537	91	61	p	p	NUM
ajfa-8537	91	62	-	-	PUNCT
ajfa-8537	91	63	value	value	NOUN
ajfa-8537	91	64	0.000	0.000	NUM
ajfa-8537	91	65	n.	n.	NOUN
ajfa-8537	91	66	1089	1089	NUM
ajfa-8537	91	67	where	where	SCONJ
ajfa-8537	91	68	;	;	PUNCT
ajfa-8537	91	69	*	*	PUNCT
ajfa-8537	91	70	*	*	PUNCT
ajfa-8537	91	71	*	*	PUNCT
ajfa-8537	91	72	,	,	PUNCT
ajfa-8537	91	73	*	*	PUNCT
ajfa-8537	91	74	*	*	PUNCT
ajfa-8537	91	75	and	and	CCONJ
ajfa-8537	91	76	*	*	VERB
ajfa-8537	91	77	indicate	indicate	VERB
ajfa-8537	91	78	significant	significant	ADJ
ajfa-8537	91	79	at	at	ADP
ajfa-8537	91	80	1	1	NUM
ajfa-8537	91	81	%	%	NOUN
ajfa-8537	91	82	,	,	PUNCT
ajfa-8537	91	83	5	5	NUM
ajfa-8537	91	84	%	%	NOUN
ajfa-8537	91	85	and	and	CCONJ
ajfa-8537	91	86	10	10	NUM
ajfa-8537	91	87	%	%	NOUN
ajfa-8537	91	88	respectively	respectively	ADV
ajfa-8537	91	89	;	;	PUNCT
ajfa-8537	91	90	ec	ec	PROPN
ajfa-8537	91	91	is	be	AUX
ajfa-8537	91	92	the	the	DET
ajfa-8537	91	93	equity	equity	NOUN
ajfa-8537	91	94	concentration	concentration	NOUN
ajfa-8537	91	95	;	;	PUNCT
ajfa-8537	91	96	iie	iie	PROPN
ajfa-8537	91	97	is	be	AUX
ajfa-8537	91	98	the	the	DET
ajfa-8537	91	99	institutional	institutional	ADJ
ajfa-8537	91	100	investor	investor	NOUN
ajfa-8537	91	101	equity	equity	NOUN
ajfa-8537	91	102	;	;	PUNCT
ajfa-8537	91	103	mo	mo	PROPN
ajfa-8537	91	104	is	be	AUX
ajfa-8537	91	105	the	the	DET
ajfa-8537	91	106	management	management	NOUN
ajfa-8537	91	107	ownership	ownership	NOUN
ajfa-8537	91	108	;	;	PUNCT
ajfa-8537	91	109	siz	siz	PROPN
ajfa-8537	91	110	is	be	AUX
ajfa-8537	91	111	the	the	DET
ajfa-8537	91	112	firm	firm	NOUN
ajfa-8537	91	113	’s	’s	PART
ajfa-8537	91	114	size	size	NOUN
ajfa-8537	91	115	;	;	PUNCT
ajfa-8537	91	116	lev	lev	NOUN
ajfa-8537	91	117	is	be	AUX
ajfa-8537	91	118	the	the	DET
ajfa-8537	91	119	firm	firm	NOUN
ajfa-8537	91	120	's	's	PART
ajfa-8537	91	121	financial	financial	ADJ
ajfa-8537	91	122	leverage	leverage	NOUN
ajfa-8537	91	123	;	;	PUNCT
ajfa-8537	91	124	roa	roa	PROPN
ajfa-8537	91	125	is	be	AUX
ajfa-8537	91	126	the	the	DET
ajfa-8537	91	127	firm	firm	NOUN
ajfa-8537	91	128	's	's	PART
ajfa-8537	91	129	profitability	profitability	NOUN
ajfa-8537	91	130	;	;	PUNCT
ajfa-8537	91	131	t	t	PROPN
ajfa-8537	91	132	test	test	NOUN
ajfa-8537	91	133	critical	critical	ADJ
ajfa-8537	91	134	value	value	NOUN
ajfa-8537	91	135	for	for	ADP
ajfa-8537	91	136	1	1	NUM
ajfa-8537	91	137	%	%	NOUN
ajfa-8537	91	138	,	,	PUNCT
ajfa-8537	91	139	5	5	NUM
ajfa-8537	91	140	%	%	NOUN
ajfa-8537	91	141	,	,	PUNCT
ajfa-8537	91	142	and	and	CCONJ
ajfa-8537	91	143	10	10	NUM
ajfa-8537	91	144	%	%	NOUN
ajfa-8537	91	145	are	be	AUX
ajfa-8537	91	146	3.7074	3.7074	NUM
ajfa-8537	91	147	,	,	PUNCT
ajfa-8537	91	148	2.4469	2.4469	NUM
ajfa-8537	91	149	,	,	PUNCT
ajfa-8537	91	150	and	and	CCONJ
ajfa-8537	91	151	1.943	1.943	NUM
ajfa-8537	91	152	respectively	respectively	ADV
ajfa-8537	91	153	.	.	PUNCT
ajfa-8537	92	1	this	this	DET
ajfa-8537	92	2	result	result	NOUN
ajfa-8537	92	3	is	be	AUX
ajfa-8537	92	4	consistent	consistent	ADJ
ajfa-8537	92	5	with	with	ADP
ajfa-8537	92	6	the	the	DET
ajfa-8537	92	7	view	view	NOUN
ajfa-8537	92	8	that	that	SCONJ
ajfa-8537	92	9	the	the	DET
ajfa-8537	92	10	large	large	ADJ
ajfa-8537	92	11	shareholders	shareholder	NOUN
ajfa-8537	92	12	have	have	AUX
ajfa-8537	92	13	the	the	DET
ajfa-8537	92	14	ability	ability	NOUN
ajfa-8537	92	15	and	and	CCONJ
ajfa-8537	92	16	the	the	DET
ajfa-8537	92	17	desire	desire	NOUN
ajfa-8537	92	18	to	to	PART
ajfa-8537	92	19	monitor	monitor	VERB
ajfa-8537	92	20	managers	manager	NOUN
ajfa-8537	92	21	to	to	PART
ajfa-8537	92	22	protect	protect	VERB
ajfa-8537	92	23	their	their	PRON
ajfa-8537	92	24	investments	investment	NOUN
ajfa-8537	92	25	,	,	PUNCT
ajfa-8537	92	26	managers	manager	NOUN
ajfa-8537	92	27	at	at	ADP
ajfa-8537	92	28	publicly	publicly	ADV
ajfa-8537	92	29	traded	trade	VERB
ajfa-8537	92	30	firms	firm	NOUN
ajfa-8537	92	31	lose	lose	VERB
ajfa-8537	92	32	their	their	PRON
ajfa-8537	92	33	control	control	NOUN
ajfa-8537	92	34	to	to	ADP
ajfa-8537	92	35	large	large	ADJ
ajfa-8537	92	36	shareholders	shareholder	NOUN
ajfa-8537	92	37	and	and	CCONJ
ajfa-8537	92	38	equity	equity	NOUN
ajfa-8537	92	39	concentration	concentration	NOUN
ajfa-8537	92	40	should	should	AUX
ajfa-8537	92	41	cut	cut	VERB
ajfa-8537	92	42	management	management	NOUN
ajfa-8537	92	43	’s	’s	PART
ajfa-8537	92	44	ability	ability	NOUN
ajfa-8537	92	45	to	to	PART
ajfa-8537	92	46	modify	modify	VERB
ajfa-8537	92	47	accounting	accounting	NOUN
ajfa-8537	92	48	earnings	earning	NOUN
ajfa-8537	92	49	and	and	CCONJ
ajfa-8537	92	50	rise	rise	VERB
ajfa-8537	92	51	the	the	DET
ajfa-8537	92	52	reliability	reliability	NOUN
ajfa-8537	92	53	earnings	earning	NOUN
ajfa-8537	92	54	.	.	PUNCT
ajfa-8537	93	1	the	the	DET
ajfa-8537	93	2	result	result	NOUN
ajfa-8537	93	3	of	of	ADP
ajfa-8537	93	4	this	this	DET
ajfa-8537	93	5	study	study	NOUN
ajfa-8537	93	6	supports	support	VERB
ajfa-8537	93	7	the	the	DET
ajfa-8537	93	8	results	result	NOUN
ajfa-8537	93	9	of	of	ADP
ajfa-8537	93	10	(	(	PUNCT
ajfa-8537	93	11	klein	klein	PROPN
ajfa-8537	93	12	2002	2002	NUM
ajfa-8537	93	13	;	;	PUNCT
ajfa-8537	93	14	kao	kao	PROPN
ajfa-8537	93	15	and	and	CCONJ
ajfa-8537	93	16	chen	chen	PROPN
ajfa-8537	93	17	2004	2004	NUM
ajfa-8537	93	18	;	;	PUNCT
ajfa-8537	93	19	davidson	davidson	PROPN
ajfa-8537	93	20	et	et	PROPN
ajfa-8537	93	21	al	al	PROPN
ajfa-8537	93	22	.	.	PROPN
ajfa-8537	93	23	2005	2005	NUM
ajfa-8537	93	24	and	and	CCONJ
ajfa-8537	93	25	jaggi	jaggi	NOUN
ajfa-8537	93	26	et	et	PROPN
ajfa-8537	93	27	al	al	PROPN
ajfa-8537	93	28	.	.	PROPN
ajfa-8537	93	29	2007	2007	NUM
ajfa-8537	93	30	)	)	PUNCT
ajfa-8537	93	31	.	.	PUNCT
ajfa-8537	94	1	the	the	DET
ajfa-8537	94	2	results	result	NOUN
ajfa-8537	94	3	also	also	ADV
ajfa-8537	94	4	show	show	VERB
ajfa-8537	94	5	that	that	SCONJ
ajfa-8537	94	6	there	there	PRON
ajfa-8537	94	7	is	be	VERB
ajfa-8537	94	8	an	an	DET
ajfa-8537	94	9	adversely	adversely	ADJ
ajfa-8537	94	10	impact	impact	NOUN
ajfa-8537	94	11	at	at	ADP
ajfa-8537	94	12	a	a	DET
ajfa-8537	94	13	statistical	statistical	ADJ
ajfa-8537	94	14	significance	significance	NOUN
ajfa-8537	94	15	level	level	NOUN
ajfa-8537	94	16	less	less	ADJ
ajfa-8537	94	17	than	than	ADP
ajfa-8537	94	18	0.1	0.1	NUM
ajfa-8537	94	19	for	for	ADP
ajfa-8537	94	20	the	the	DET
ajfa-8537	94	21	management	management	NOUN
ajfa-8537	94	22	ownership	ownership	NOUN
ajfa-8537	94	23	(	(	PUNCT
ajfa-8537	94	24	mo	mo	NOUN
ajfa-8537	94	25	)	)	PUNCT
ajfa-8537	94	26	on	on	ADP
ajfa-8537	94	27	the	the	DET
ajfa-8537	94	28	earnings	earning	NOUN
ajfa-8537	94	29	management	management	NOUN
ajfa-8537	94	30	practices	practice	NOUN
ajfa-8537	94	31	(	(	PUNCT
ajfa-8537	94	32	coeff.=	coeff.=	PROPN
ajfa-8537	94	33	-0.117	-0.117	PROPN
ajfa-8537	94	34	,	,	PUNCT
ajfa-8537	94	35	p	p	NOUN
ajfa-8537	94	36	-	-	PUNCT
ajfa-8537	94	37	value	value	NOUN
ajfa-8537	94	38	=	=	NOUN
ajfa-8537	94	39	0.087	0.087	NUM
ajfa-8537	94	40	)	)	PUNCT
ajfa-8537	94	41	.	.	PUNCT
ajfa-8537	95	1	this	this	DET
ajfa-8537	95	2	result	result	NOUN
ajfa-8537	95	3	is	be	AUX
ajfa-8537	95	4	consistent	consistent	ADJ
ajfa-8537	95	5	with	with	ADP
ajfa-8537	95	6	the	the	DET
ajfa-8537	95	7	view	view	NOUN
ajfa-8537	95	8	that	that	SCONJ
ajfa-8537	95	9	lower	low	ADJ
ajfa-8537	95	10	managerial	managerial	ADJ
ajfa-8537	95	11	ownership	ownership	NOUN
ajfa-8537	95	12	has	have	AUX
ajfa-8537	95	13	bigger	big	ADJ
ajfa-8537	95	14	motivations	motivation	NOUN
ajfa-8537	95	15	to	to	PART
ajfa-8537	95	16	practice	practice	VERB
ajfa-8537	95	17	earnings	earning	NOUN
ajfa-8537	95	18	management	management	NOUN
ajfa-8537	95	19	in	in	ADP
ajfa-8537	95	20	order	order	NOUN
ajfa-8537	95	21	to	to	PART
ajfa-8537	95	22	achieve	achieve	VERB
ajfa-8537	95	23	their	their	PRON
ajfa-8537	95	24	personal	personal	ADJ
ajfa-8537	95	25	interests	interest	NOUN
ajfa-8537	95	26	,	,	PUNCT
ajfa-8537	95	27	or	or	CCONJ
ajfa-8537	95	28	to	to	PART
ajfa-8537	95	29	mitigate	mitigate	VERB
ajfa-8537	95	30	the	the	DET
ajfa-8537	95	31	behavioral	behavioral	ADJ
ajfa-8537	95	32	restrictions	restriction	NOUN
ajfa-8537	95	33	imposed	impose	VERB
ajfa-8537	95	34	in	in	ADP
ajfa-8537	95	35	accounting	accounting	NOUN
ajfa-8537	95	36	-	-	PUNCT
ajfa-8537	95	37	based	base	VERB
ajfa-8537	95	38	contracts	contract	NOUN
ajfa-8537	95	39	.	.	PUNCT
ajfa-8537	96	1	this	this	DET
ajfa-8537	96	2	result	result	NOUN
ajfa-8537	96	3	is	be	AUX
ajfa-8537	96	4	inconsistent	inconsistent	ADJ
ajfa-8537	96	5	with	with	ADP
ajfa-8537	96	6	the	the	DET
ajfa-8537	96	7	entrenchment	entrenchment	ADJ
ajfa-8537	96	8	hypothesis	hypothesis	NOUN
ajfa-8537	96	9	,	,	PUNCT
ajfa-8537	96	10	which	which	PRON
ajfa-8537	96	11	states	state	VERB
ajfa-8537	96	12	that	that	SCONJ
ajfa-8537	96	13	management	management	NOUN
ajfa-8537	96	14	ownership	ownership	NOUN
ajfa-8537	96	15	,	,	PUNCT
ajfa-8537	96	16	instead	instead	ADV
ajfa-8537	96	17	of	of	ADP
ajfa-8537	96	18	tumbling	tumble	VERB
ajfa-8537	96	19	managerial	managerial	ADJ
ajfa-8537	96	20	motivation	motivation	NOUN
ajfa-8537	96	21	problems	problem	NOUN
ajfa-8537	96	22	,	,	PUNCT
ajfa-8537	96	23	may	may	AUX
ajfa-8537	96	24	imbed	imbed	VERB
ajfa-8537	96	25	the	the	DET
ajfa-8537	96	26	incumbent	incumbent	ADJ
ajfa-8537	96	27	management	management	NOUN
ajfa-8537	96	28	team	team	NOUN
ajfa-8537	96	29	,	,	PUNCT
ajfa-8537	96	30	leading	lead	VERB
ajfa-8537	96	31	to	to	ADP
ajfa-8537	96	32	increasing	increase	VERB
ajfa-8537	96	33	managerial	managerial	ADJ
ajfa-8537	96	34	opportunism	opportunism	NOUN
ajfa-8537	96	35	,	,	PUNCT
ajfa-8537	96	36	as	as	SCONJ
ajfa-8537	96	37	the	the	DET
ajfa-8537	96	38	entrenchment	entrenchment	ADJ
ajfa-8537	96	39	hypothesis	hypothesis	NOUN
ajfa-8537	96	40	suggests	suggest	VERB
ajfa-8537	96	41	a	a	DET
ajfa-8537	96	42	positive	positive	ADJ
ajfa-8537	96	43	association	association	NOUN
ajfa-8537	96	44	between	between	ADP
ajfa-8537	96	45	management	management	NOUN
ajfa-8537	96	46	ownership	ownership	NOUN
ajfa-8537	96	47	and	and	CCONJ
ajfa-8537	96	48	earnings	earning	NOUN
ajfa-8537	96	49	management	management	NOUN
ajfa-8537	96	50	practices	practice	NOUN
ajfa-8537	96	51	.	.	PUNCT
ajfa-8537	97	1	asian	asian	ADJ
ajfa-8537	97	2	journal	journal	PROPN
ajfa-8537	97	3	of	of	ADP
ajfa-8537	97	4	finance	finance	PROPN
ajfa-8537	97	5	&	&	CCONJ
ajfa-8537	97	6	accounting	accounting	PROPN
ajfa-8537	97	7	issn	issn	PROPN
ajfa-8537	97	8	1946	1946	NUM
ajfa-8537	97	9	-	-	PUNCT
ajfa-8537	97	10	052x	052x	NOUN
ajfa-8537	97	11	2015	2015	NUM
ajfa-8537	97	12	,	,	PUNCT
ajfa-8537	97	13	vol	vol	NOUN
ajfa-8537	97	14	.	.	PROPN
ajfa-8537	97	15	7	7	NUM
ajfa-8537	97	16	,	,	PUNCT
ajfa-8537	97	17	no	no	INTJ
ajfa-8537	97	18	.	.	NOUN
ajfa-8537	97	19	2	2	NUM
ajfa-8537	97	20	288	288	NUM
ajfa-8537	97	21	as	as	ADP
ajfa-8537	97	22	for	for	ADP
ajfa-8537	97	23	the	the	DET
ajfa-8537	97	24	institutional	institutional	ADJ
ajfa-8537	97	25	investor	investor	NOUN
ajfa-8537	97	26	equity	equity	NOUN
ajfa-8537	97	27	(	(	PUNCT
ajfa-8537	97	28	iie	iie	NOUN
ajfa-8537	97	29	)	)	PUNCT
ajfa-8537	97	30	results	result	NOUN
ajfa-8537	97	31	came	come	VERB
ajfa-8537	97	32	by	by	ADP
ajfa-8537	97	33	expectation	expectation	NOUN
ajfa-8537	97	34	,	,	PUNCT
ajfa-8537	97	35	an	an	DET
ajfa-8537	97	36	adversely	adversely	ADV
ajfa-8537	97	37	statistically	statistically	ADV
ajfa-8537	97	38	significant	significant	ADJ
ajfa-8537	97	39	association	association	NOUN
ajfa-8537	97	40	between	between	ADP
ajfa-8537	97	41	iie	iie	PROPN
ajfa-8537	97	42	and	and	CCONJ
ajfa-8537	97	43	earnings	earning	NOUN
ajfa-8537	97	44	management	management	NOUN
ajfa-8537	97	45	at	at	ADP
ajfa-8537	97	46	significant	significant	ADJ
ajfa-8537	97	47	level	level	NOUN
ajfa-8537	97	48	less	less	ADJ
ajfa-8537	97	49	than	than	ADP
ajfa-8537	97	50	0.01(coeff.=	0.01(coeff.=	NUM
ajfa-8537	97	51	-0.193	-0.193	NUM
ajfa-8537	97	52	,	,	PUNCT
ajfa-8537	97	53	p	p	NOUN
ajfa-8537	97	54	-	-	PUNCT
ajfa-8537	97	55	value	value	NOUN
ajfa-8537	97	56	=	=	NOUN
ajfa-8537	97	57	0.007	0.007	NUM
ajfa-8537	97	58	)	)	PUNCT
ajfa-8537	97	59	.	.	PUNCT
ajfa-8537	98	1	this	this	DET
ajfa-8537	98	2	result	result	NOUN
ajfa-8537	98	3	is	be	AUX
ajfa-8537	98	4	consistent	consistent	ADJ
ajfa-8537	98	5	with	with	ADP
ajfa-8537	98	6	the	the	DET
ajfa-8537	98	7	efficient	efficient	ADJ
ajfa-8537	98	8	monitoring	monitoring	NOUN
ajfa-8537	98	9	hypothesis	hypothesis	NOUN
ajfa-8537	98	10	which	which	PRON
ajfa-8537	98	11	suggests	suggest	VERB
ajfa-8537	98	12	that	that	SCONJ
ajfa-8537	98	13	institutional	institutional	ADJ
ajfa-8537	98	14	investors	investor	NOUN
ajfa-8537	98	15	are	be	AUX
ajfa-8537	98	16	associated	associate	VERB
ajfa-8537	98	17	with	with	ADP
ajfa-8537	98	18	a	a	DET
ajfa-8537	98	19	better	well	ADJ
ajfa-8537	98	20	monitoring	monitoring	NOUN
ajfa-8537	98	21	of	of	ADP
ajfa-8537	98	22	management	management	NOUN
ajfa-8537	98	23	activities	activity	NOUN
ajfa-8537	98	24	,	,	PUNCT
ajfa-8537	98	25	dropping	drop	VERB
ajfa-8537	98	26	the	the	DET
ajfa-8537	98	27	ability	ability	NOUN
ajfa-8537	98	28	of	of	ADP
ajfa-8537	98	29	managers	manager	NOUN
ajfa-8537	98	30	to	to	PART
ajfa-8537	98	31	manage	manage	VERB
ajfa-8537	98	32	earnings	earning	NOUN
ajfa-8537	98	33	.	.	PUNCT
ajfa-8537	99	1	this	this	DET
ajfa-8537	99	2	result	result	NOUN
ajfa-8537	99	3	supports	support	VERB
ajfa-8537	99	4	the	the	DET
ajfa-8537	99	5	results	result	NOUN
ajfa-8537	99	6	of	of	ADP
ajfa-8537	99	7	(	(	PUNCT
ajfa-8537	99	8	chung	chung	PROPN
ajfa-8537	99	9	et	et	PROPN
ajfa-8537	99	10	al	al	PROPN
ajfa-8537	99	11	.	.	PROPN
ajfa-8537	99	12	2002	2002	NUM
ajfa-8537	99	13	;	;	PUNCT
ajfa-8537	99	14	ebrahim	ebrahim	PROPN
ajfa-8537	99	15	2007	2007	NUM
ajfa-8537	99	16	and	and	CCONJ
ajfa-8537	99	17	cornett	cornett	PROPN
ajfa-8537	99	18	et	et	PROPN
ajfa-8537	99	19	al	al	PROPN
ajfa-8537	99	20	.	.	PROPN
ajfa-8537	99	21	2008	2008	NUM
ajfa-8537	99	22	)	)	PUNCT
ajfa-8537	99	23	.	.	PUNCT
ajfa-8537	100	1	furthermore	furthermore	ADV
ajfa-8537	100	2	,	,	PUNCT
ajfa-8537	100	3	the	the	DET
ajfa-8537	100	4	results	result	NOUN
ajfa-8537	100	5	in	in	ADP
ajfa-8537	100	6	table	table	NOUN
ajfa-8537	100	7	1	1	NUM
ajfa-8537	100	8	show	show	VERB
ajfa-8537	100	9	that	that	SCONJ
ajfa-8537	100	10	the	the	PRON
ajfa-8537	100	11	greater	great	ADJ
ajfa-8537	100	12	the	the	DET
ajfa-8537	100	13	size	size	NOUN
ajfa-8537	100	14	of	of	ADP
ajfa-8537	100	15	the	the	DET
ajfa-8537	100	16	company	company	NOUN
ajfa-8537	100	17	,	,	PUNCT
ajfa-8537	100	18	the	the	PRON
ajfa-8537	100	19	less	less	ADJ
ajfa-8537	100	20	the	the	DET
ajfa-8537	100	21	managers	manager	NOUN
ajfa-8537	100	22	are	be	AUX
ajfa-8537	100	23	motivated	motivated	ADJ
ajfa-8537	100	24	to	to	PART
ajfa-8537	100	25	practice	practice	VERB
ajfa-8537	100	26	earnings	earning	NOUN
ajfa-8537	100	27	management	management	NOUN
ajfa-8537	100	28	,	,	PUNCT
ajfa-8537	100	29	this	this	DET
ajfa-8537	100	30	result	result	NOUN
ajfa-8537	100	31	can	can	AUX
ajfa-8537	100	32	be	be	AUX
ajfa-8537	100	33	explained	explain	VERB
ajfa-8537	100	34	by	by	ADP
ajfa-8537	100	35	understanding	understand	VERB
ajfa-8537	100	36	that	that	SCONJ
ajfa-8537	100	37	the	the	DET
ajfa-8537	100	38	large	large	ADJ
ajfa-8537	100	39	-	-	PUNCT
ajfa-8537	100	40	size	size	NOUN
ajfa-8537	100	41	companies	company	NOUN
ajfa-8537	100	42	are	be	AUX
ajfa-8537	100	43	usually	usually	ADV
ajfa-8537	100	44	have	have	VERB
ajfa-8537	100	45	more	more	ADJ
ajfa-8537	100	46	profitability	profitability	NOUN
ajfa-8537	100	47	,	,	PUNCT
ajfa-8537	100	48	and	and	CCONJ
ajfa-8537	100	49	this	this	DET
ajfa-8537	100	50	result	result	NOUN
ajfa-8537	100	51	confirms	confirm	VERB
ajfa-8537	100	52	the	the	DET
ajfa-8537	100	53	inverse	inverse	NOUN
ajfa-8537	100	54	relationship	relationship	NOUN
ajfa-8537	100	55	between	between	ADP
ajfa-8537	100	56	profitability	profitability	NOUN
ajfa-8537	100	57	and	and	CCONJ
ajfa-8537	100	58	earnings	earning	NOUN
ajfa-8537	100	59	management	management	NOUN
ajfa-8537	100	60	shown	show	VERB
ajfa-8537	100	61	in	in	ADP
ajfa-8537	100	62	table	table	NOUN
ajfa-8537	100	63	1	1	NUM
ajfa-8537	100	64	.	.	NOUN
ajfa-8537	100	65	5	5	NUM
ajfa-8537	100	66	.	.	X
ajfa-8537	100	67	conclusion	conclusion	NOUN
ajfa-8537	100	68	the	the	DET
ajfa-8537	100	69	aim	aim	NOUN
ajfa-8537	100	70	of	of	ADP
ajfa-8537	100	71	this	this	DET
ajfa-8537	100	72	paper	paper	NOUN
ajfa-8537	100	73	is	be	AUX
ajfa-8537	100	74	to	to	PART
ajfa-8537	100	75	examine	examine	VERB
ajfa-8537	100	76	the	the	DET
ajfa-8537	100	77	effect	effect	NOUN
ajfa-8537	100	78	of	of	ADP
ajfa-8537	100	79	ownership	ownership	NOUN
ajfa-8537	100	80	structure	structure	NOUN
ajfa-8537	100	81	on	on	ADP
ajfa-8537	100	82	a	a	DET
ajfa-8537	100	83	firm	firm	NOUN
ajfa-8537	100	84	’s	’s	PART
ajfa-8537	100	85	ability	ability	NOUN
ajfa-8537	100	86	to	to	PART
ajfa-8537	100	87	practice	practice	VERB
ajfa-8537	100	88	earnings	earning	NOUN
ajfa-8537	100	89	management	management	NOUN
ajfa-8537	100	90	.	.	PUNCT
ajfa-8537	101	1	to	to	PART
ajfa-8537	101	2	achieve	achieve	VERB
ajfa-8537	101	3	this	this	DET
ajfa-8537	101	4	goal	goal	NOUN
ajfa-8537	101	5	all	all	DET
ajfa-8537	101	6	77th	77th	ADJ
ajfa-8537	101	7	jordanian	jordanian	ADJ
ajfa-8537	101	8	industrial	industrial	ADJ
ajfa-8537	101	9	companies	company	NOUN
ajfa-8537	101	10	listed	list	VERB
ajfa-8537	101	11	at	at	ADP
ajfa-8537	101	12	amman	amman	PROPN
ajfa-8537	101	13	stock	stock	PROPN
ajfa-8537	101	14	exchange	exchange	PROPN
ajfa-8537	101	15	(	(	PUNCT
ajfa-8537	101	16	ase	ase	NOUN
ajfa-8537	101	17	)	)	PUNCT
ajfa-8537	101	18	for	for	ADP
ajfa-8537	101	19	the	the	DET
ajfa-8537	101	20	period	period	NOUN
ajfa-8537	101	21	2000	2000	NUM
ajfa-8537	101	22	-	-	SYM
ajfa-8537	101	23	2014	2014	NUM
ajfa-8537	101	24	were	be	AUX
ajfa-8537	101	25	selected	select	VERB
ajfa-8537	101	26	resulting	result	VERB
ajfa-8537	101	27	in	in	ADP
ajfa-8537	101	28	1089	1089	NUM
ajfa-8537	101	29	firm	firm	ADJ
ajfa-8537	101	30	-	-	PUNCT
ajfa-8537	101	31	year	year	NOUN
ajfa-8537	101	32	observations	observation	NOUN
ajfa-8537	101	33	.	.	PUNCT
ajfa-8537	102	1	the	the	DET
ajfa-8537	102	2	empirical	empirical	ADJ
ajfa-8537	102	3	results	result	NOUN
ajfa-8537	102	4	suggest	suggest	VERB
ajfa-8537	102	5	that	that	SCONJ
ajfa-8537	102	6	the	the	DET
ajfa-8537	102	7	earnings	earning	NOUN
ajfa-8537	102	8	management	management	NOUN
ajfa-8537	102	9	practices	practice	NOUN
ajfa-8537	102	10	of	of	ADP
ajfa-8537	102	11	jordanian	jordanian	ADJ
ajfa-8537	102	12	industrial	industrial	ADJ
ajfa-8537	102	13	companies	company	NOUN
ajfa-8537	102	14	listed	list	VERB
ajfa-8537	102	15	at	at	ADP
ajfa-8537	102	16	ase	ase	PROPN
ajfa-8537	102	17	are	be	AUX
ajfa-8537	102	18	influenced	influence	VERB
ajfa-8537	102	19	by	by	ADP
ajfa-8537	102	20	their	their	PRON
ajfa-8537	102	21	ownership	ownership	NOUN
ajfa-8537	102	22	structure	structure	NOUN
ajfa-8537	102	23	.	.	PUNCT
ajfa-8537	103	1	precisely	precisely	ADV
ajfa-8537	103	2	,	,	PUNCT
ajfa-8537	103	3	the	the	DET
ajfa-8537	103	4	result	result	NOUN
ajfa-8537	103	5	shows	show	VERB
ajfa-8537	103	6	that	that	SCONJ
ajfa-8537	103	7	equity	equity	NOUN
ajfa-8537	103	8	concentration	concentration	NOUN
ajfa-8537	103	9	,	,	PUNCT
ajfa-8537	103	10	management	management	NOUN
ajfa-8537	103	11	ownership	ownership	NOUN
ajfa-8537	103	12	and	and	CCONJ
ajfa-8537	103	13	institutional	institutional	ADJ
ajfa-8537	103	14	investor	investor	NOUN
ajfa-8537	103	15	equity	equity	NOUN
ajfa-8537	103	16	associated	associate	VERB
ajfa-8537	103	17	inversely	inversely	ADV
ajfa-8537	103	18	with	with	ADP
ajfa-8537	103	19	the	the	DET
ajfa-8537	103	20	practices	practice	NOUN
ajfa-8537	103	21	of	of	ADP
ajfa-8537	103	22	earnings	earning	NOUN
ajfa-8537	103	23	management	management	NOUN
ajfa-8537	103	24	.	.	PUNCT
ajfa-8537	104	1	our	our	PRON
ajfa-8537	104	2	results	result	NOUN
ajfa-8537	104	3	are	be	AUX
ajfa-8537	104	4	consistent	consistent	ADJ
ajfa-8537	104	5	with	with	ADP
ajfa-8537	104	6	the	the	DET
ajfa-8537	104	7	alignment	alignment	NOUN
ajfa-8537	104	8	of	of	ADP
ajfa-8537	104	9	interest	interest	NOUN
ajfa-8537	104	10	hypothesis	hypothesis	NOUN
ajfa-8537	104	11	and	and	CCONJ
ajfa-8537	104	12	the	the	DET
ajfa-8537	104	13	efficient	efficient	ADJ
ajfa-8537	104	14	monitoring	monitoring	NOUN
ajfa-8537	104	15	hypothesis	hypothesis	NOUN
ajfa-8537	104	16	which	which	PRON
ajfa-8537	104	17	suggests	suggest	VERB
ajfa-8537	104	18	that	that	SCONJ
ajfa-8537	104	19	large	large	ADJ
ajfa-8537	104	20	shareholders	shareholder	NOUN
ajfa-8537	104	21	have	have	VERB
ajfa-8537	104	22	less	less	ADJ
ajfa-8537	104	23	motivation	motivation	NOUN
ajfa-8537	104	24	to	to	PART
ajfa-8537	104	25	manipulate	manipulate	VERB
ajfa-8537	104	26	earnings	earning	NOUN
ajfa-8537	104	27	,	,	PUNCT
ajfa-8537	104	28	and	and	CCONJ
ajfa-8537	104	29	can	can	AUX
ajfa-8537	104	30	reduce	reduce	VERB
ajfa-8537	104	31	the	the	DET
ajfa-8537	104	32	scope	scope	NOUN
ajfa-8537	104	33	of	of	ADP
ajfa-8537	104	34	managerial	managerial	ADJ
ajfa-8537	104	35	opportunism	opportunism	NOUN
ajfa-8537	104	36	.	.	PUNCT
ajfa-8537	105	1	acknowledgements	acknowledgement	NOUN
ajfa-8537	105	2	the	the	DET
ajfa-8537	105	3	author	author	NOUN
ajfa-8537	105	4	is	be	AUX
ajfa-8537	105	5	grateful	grateful	ADJ
ajfa-8537	105	6	to	to	ADP
ajfa-8537	105	7	the	the	DET
ajfa-8537	105	8	applied	apply	VERB
ajfa-8537	105	9	science	science	NOUN
ajfa-8537	105	10	private	private	ADJ
ajfa-8537	105	11	university	university	NOUN
ajfa-8537	105	12	,	,	PUNCT
ajfa-8537	105	13	amman	amman	PROPN
ajfa-8537	105	14	,	,	PUNCT
ajfa-8537	105	15	jordan	jordan	PROPN
ajfa-8537	105	16	,	,	PUNCT
ajfa-8537	105	17	for	for	ADP
ajfa-8537	105	18	the	the	DET
ajfa-8537	105	19	financial	financial	ADJ
ajfa-8537	105	20	support	support	NOUN
ajfa-8537	105	21	granted	grant	VERB
ajfa-8537	105	22	to	to	ADP
ajfa-8537	105	23	this	this	DET
ajfa-8537	105	24	research	research	NOUN
ajfa-8537	105	25	project	project	NOUN
ajfa-8537	105	26	(	(	PUNCT
ajfa-8537	105	27	grant	grant	VERB
ajfa-8537	105	28	no	no	INTJ
ajfa-8537	105	29	.	.	PUNCT
ajfa-8537	106	1	drgs–2014	drgs–2014	PROPN
ajfa-8537	106	2	-	-	PUNCT
ajfa-8537	106	3	2015	2015	NUM
ajfa-8537	106	4	-	-	SYM
ajfa-8537	106	5	210	210	NUM
ajfa-8537	106	6	)	)	PUNCT
ajfa-8537	106	7	.	.	PUNCT
ajfa-8537	107	1	references	reference	NOUN
ajfa-8537	107	2	becker	becker	PROPN
ajfa-8537	107	3	,	,	PUNCT
ajfa-8537	107	4	c.l	c.l	PROPN
ajfa-8537	107	5	.	.	PROPN
ajfa-8537	107	6	,	,	PUNCT
ajfa-8537	107	7	m.l	m.l	PROPN
ajfa-8537	107	8	.	.	PROPN
ajfa-8537	107	9	defond	defond	PROPN
ajfa-8537	107	10	,	,	PUNCT
ajfa-8537	107	11	j.	j.	PROPN
ajfa-8537	107	12	jiambalvo	jiambalvo	PROPN
ajfa-8537	107	13	,	,	PUNCT
ajfa-8537	107	14	&	&	CCONJ
ajfa-8537	107	15	k.r	k.r	PROPN
ajfa-8537	107	16	.	.	PROPN
ajfa-8537	107	17	subramanium	subramanium	PROPN
ajfa-8537	107	18	.	.	PUNCT
ajfa-8537	108	1	(	(	PUNCT
ajfa-8537	108	2	1998	1998	NUM
ajfa-8537	108	3	)	)	PUNCT
ajfa-8537	108	4	.	.	PUNCT
ajfa-8537	109	1	the	the	DET
ajfa-8537	109	2	effect	effect	NOUN
ajfa-8537	109	3	of	of	ADP
ajfa-8537	109	4	audit	audit	NOUN
ajfa-8537	109	5	quality	quality	NOUN
ajfa-8537	109	6	on	on	ADP
ajfa-8537	109	7	earnings	earning	NOUN
ajfa-8537	109	8	management	management	NOUN
ajfa-8537	109	9	.	.	PUNCT
ajfa-8537	110	1	contemporary	contemporary	ADJ
ajfa-8537	110	2	accounting	accounting	PROPN
ajfa-8537	110	3	research	research	NOUN
ajfa-8537	110	4	,	,	PUNCT
ajfa-8537	110	5	15	15	NUM
ajfa-8537	110	6	,	,	PUNCT
ajfa-8537	110	7	1	1	NUM
ajfa-8537	110	8	-	-	SYM
ajfa-8537	110	9	24	24	NUM
ajfa-8537	110	10	.	.	PUNCT
ajfa-8537	111	1	http://dx.doi.org/10.1111/j.1911-3846.1998.tb00547.x	http://dx.doi.org/10.1111/j.1911-3846.1998.tb00547.x	PROPN
ajfa-8537	111	2	blake	blake	PROPN
ajfa-8537	111	3	,	,	PUNCT
ajfa-8537	111	4	j.	j.	PROPN
ajfa-8537	111	5	bond	bond	PROPN
ajfa-8537	111	6	,	,	PUNCT
ajfa-8537	111	7	amat	amat	PROPN
ajfa-8537	111	8	,	,	PUNCT
ajfa-8537	111	9	o.	o.	PROPN
ajfa-8537	111	10	,	,	PUNCT
ajfa-8537	111	11	&	&	CCONJ
ajfa-8537	111	12	oliveras	oliveras	PROPN
ajfa-8537	111	13	,	,	PUNCT
ajfa-8537	111	14	e.	e.	PROPN
ajfa-8537	111	15	(	(	PUNCT
ajfa-8537	111	16	2000	2000	NUM
ajfa-8537	111	17	)	)	PUNCT
ajfa-8537	111	18	.	.	PUNCT
ajfa-8537	112	1	the	the	DET
ajfa-8537	112	2	ethics	ethic	NOUN
ajfa-8537	112	3	of	of	ADP
ajfa-8537	112	4	creative	creative	ADJ
ajfa-8537	112	5	accounting	accounting	NOUN
ajfa-8537	112	6	-	-	PUNCT
ajfa-8537	112	7	some	some	DET
ajfa-8537	112	8	spanish	spanish	ADJ
ajfa-8537	112	9	evidence	evidence	NOUN
ajfa-8537	112	10	.	.	PUNCT
ajfa-8537	113	1	european	european	PROPN
ajfa-8537	113	2	review	review	PROPN
ajfa-8537	113	3	,	,	PUNCT
ajfa-8537	113	4	3	3	NUM
ajfa-8537	113	5	,	,	PUNCT
ajfa-8537	113	6	136	136	NUM
ajfa-8537	113	7	-	-	SYM
ajfa-8537	113	8	142	142	NUM
ajfa-8537	113	9	.	.	PUNCT
ajfa-8537	113	10	available	available	ADJ
ajfa-8537	113	11	at	at	ADP
ajfa-8537	113	12	:	:	PUNCT
ajfa-8537	113	13	http//web4epnet	http//web4epnet	NOUN
ajfa-8537	113	14	/	/	SYM
ajfa-8537	113	15	externalframe.asp	externalframe.asp	PROPN
ajfa-8537	113	16	.	.	PUNCT
ajfa-8537	114	1	chung	chung	PROPN
ajfa-8537	114	2	r.	r.	PROPN
ajfa-8537	114	3	,	,	PUNCT
ajfa-8537	114	4	firth	firth	PROPN
ajfa-8537	114	5	m.	m.	PROPN
ajfa-8537	114	6	,	,	PUNCT
ajfa-8537	114	7	&	&	CCONJ
ajfa-8537	114	8	kim	kim	PROPN
ajfa-8537	114	9	,	,	PUNCT
ajfa-8537	114	10	j	j	PROPN
ajfa-8537	114	11	-	-	PROPN
ajfa-8537	114	12	b.	b.	PROPN
ajfa-8537	114	13	(	(	PUNCT
ajfa-8537	114	14	2002	2002	NUM
ajfa-8537	114	15	)	)	PUNCT
ajfa-8537	114	16	.	.	PUNCT
ajfa-8537	115	1	institutional	institutional	ADJ
ajfa-8537	115	2	monitoring	monitoring	NOUN
ajfa-8537	115	3	and	and	CCONJ
ajfa-8537	115	4	opportunistic	opportunistic	ADJ
ajfa-8537	115	5	earnings	earning	NOUN
ajfa-8537	115	6	managemen	manageman	NOUN
ajfa-8537	115	7	.	.	PUNCT
ajfa-8537	116	1	journal	journal	NOUN
ajfa-8537	116	2	of	of	ADP
ajfa-8537	116	3	corporate	corporate	ADJ
ajfa-8537	116	4	finance	finance	NOUN
ajfa-8537	116	5	,	,	PUNCT
ajfa-8537	116	6	8	8	NUM
ajfa-8537	116	7	,	,	PUNCT
ajfa-8537	116	8	29	29	NUM
ajfa-8537	116	9	-	-	SYM
ajfa-8537	116	10	48	48	NUM
ajfa-8537	116	11	.	.	PUNCT
ajfa-8537	117	1	http://dx.doi.org/10.1016/s0929-1199(01)00039-6	http://dx.doi.org/10.1016/s0929-1199(01)00039-6	ADJ
ajfa-8537	117	2	chung	chung	PROPN
ajfa-8537	117	3	,	,	PUNCT
ajfa-8537	117	4	r.	r.	PROPN
ajfa-8537	117	5	,	,	PUNCT
ajfa-8537	117	6	m.	m.	PROPN
ajfa-8537	117	7	firth	firth	PROPN
ajfa-8537	117	8	,	,	PUNCT
ajfa-8537	117	9	&	&	CCONJ
ajfa-8537	117	10	j	j	PROPN
ajfa-8537	117	11	-	-	PROPN
ajfa-8537	117	12	b	b	PROPN
ajfa-8537	117	13	kim	kim	PROPN
ajfa-8537	117	14	.	.	PUNCT
ajfa-8537	118	1	(	(	PUNCT
ajfa-8537	118	2	2002	2002	NUM
ajfa-8537	118	3	)	)	PUNCT
ajfa-8537	118	4	.	.	PUNCT
ajfa-8537	119	1	institutional	institutional	ADJ
ajfa-8537	119	2	monitoring	monitoring	NOUN
ajfa-8537	119	3	and	and	CCONJ
ajfa-8537	119	4	opportunistic	opportunistic	ADJ
ajfa-8537	119	5	earnings	earning	NOUN
ajfa-8537	119	6	management	management	NOUN
ajfa-8537	119	7	.	.	PUNCT
ajfa-8537	120	1	journal	journal	NOUN
ajfa-8537	120	2	of	of	ADP
ajfa-8537	120	3	corporate	corporate	ADJ
ajfa-8537	120	4	finance	finance	NOUN
ajfa-8537	120	5	,	,	PUNCT
ajfa-8537	120	6	8	8	NUM
ajfa-8537	120	7	,	,	PUNCT
ajfa-8537	120	8	29	29	NUM
ajfa-8537	120	9	-	-	SYM
ajfa-8537	120	10	48	48	NUM
ajfa-8537	120	11	.	.	PUNCT
ajfa-8537	121	1	asian	asian	ADJ
ajfa-8537	121	2	journal	journal	PROPN
ajfa-8537	121	3	of	of	ADP
ajfa-8537	121	4	finance	finance	PROPN
ajfa-8537	121	5	&	&	CCONJ
ajfa-8537	121	6	accounting	accounting	PROPN
ajfa-8537	121	7	issn	issn	PROPN
ajfa-8537	121	8	1946	1946	NUM
ajfa-8537	121	9	-	-	PUNCT
ajfa-8537	121	10	052x	052x	NOUN
ajfa-8537	121	11	2015	2015	NUM
ajfa-8537	121	12	,	,	PUNCT
ajfa-8537	121	13	vol	vol	NOUN
ajfa-8537	121	14	.	.	PROPN
ajfa-8537	121	15	7	7	NUM
ajfa-8537	121	16	,	,	PUNCT
ajfa-8537	121	17	no	no	INTJ
ajfa-8537	121	18	.	.	NOUN
ajfa-8537	121	19	2	2	NUM
ajfa-8537	121	20	289	289	NUM
ajfa-8537	121	21	http://dx.doi.org/10.1016/s0929-1199(01)00039-6	http://dx.doi.org/10.1016/s0929-1199(01)00039-6	ADJ
ajfa-8537	121	22	cornett	cornett	NOUN
ajfa-8537	121	23	,	,	PUNCT
ajfa-8537	121	24	mm	mm	PROPN
ajfa-8537	121	25	,	,	PUNCT
ajfa-8537	121	26	marcus	marcus	PROPN
ajfa-8537	121	27	,	,	PUNCT
ajfa-8537	121	28	a.j	a.j	PROPN
ajfa-8537	121	29	.	.	PROPN
ajfa-8537	121	30	,	,	PUNCT
ajfa-8537	121	31	&	&	CCONJ
ajfa-8537	121	32	tehraniam	tehraniam	PROPN
ajfa-8537	121	33	,	,	PUNCT
ajfa-8537	121	34	h.	h.	PROPN
ajfa-8537	121	35	(	(	PUNCT
ajfa-8537	121	36	2008	2008	NUM
ajfa-8537	121	37	)	)	PUNCT
ajfa-8537	121	38	.	.	PUNCT
ajfa-8537	122	1	corporate	corporate	ADJ
ajfa-8537	122	2	governance	governance	NOUN
ajfa-8537	122	3	and	and	CCONJ
ajfa-8537	122	4	pay	pay	NOUN
ajfa-8537	122	5	-	-	PUNCT
ajfa-8537	122	6	for	for	ADP
ajfa-8537	122	7	-	-	PUNCT
ajfa-8537	122	8	performance	performance	NOUN
ajfa-8537	122	9	:	:	PUNCT
ajfa-8537	122	10	the	the	DET
ajfa-8537	122	11	impact	impact	NOUN
ajfa-8537	122	12	of	of	ADP
ajfa-8537	122	13	earnings	earning	NOUN
ajfa-8537	122	14	management	management	NOUN
ajfa-8537	122	15	.	.	PUNCT
ajfa-8537	123	1	journal	journal	NOUN
ajfa-8537	123	2	of	of	ADP
ajfa-8537	123	3	financial	financial	ADJ
ajfa-8537	123	4	economics	economic	NOUN
ajfa-8537	123	5	,	,	PUNCT
ajfa-8537	123	6	87(2	87(2	NUM
ajfa-8537	123	7	)	)	PUNCT
ajfa-8537	123	8	,	,	PUNCT
ajfa-8537	123	9	357	357	NUM
ajfa-8537	123	10	-	-	SYM
ajfa-8537	123	11	375	375	NUM
ajfa-8537	123	12	.	.	PUNCT
ajfa-8537	124	1	http://dx.doi.org/10.1016/j.jfineco.2007.03.003	http://dx.doi.org/10.1016/j.jfineco.2007.03.003	PROPN
ajfa-8537	124	2	davidson	davidson	PROPN
ajfa-8537	124	3	r.	r.	PROPN
ajfa-8537	124	4	,	,	PUNCT
ajfa-8537	124	5	goodwin	goodwin	PROPN
ajfa-8537	124	6	-	-	PUNCT
ajfa-8537	124	7	stewart	stewart	PROPN
ajfa-8537	124	8	j.	j.	PROPN
ajfa-8537	124	9	,	,	PUNCT
ajfa-8537	124	10	&	&	CCONJ
ajfa-8537	124	11	kent	kent	PROPN
ajfa-8537	124	12	p.	p.	PROPN
ajfa-8537	124	13	(	(	PUNCT
ajfa-8537	124	14	2005	2005	NUM
ajfa-8537	124	15	)	)	PUNCT
ajfa-8537	124	16	.	.	PUNCT
ajfa-8537	125	1	internal	internal	ADJ
ajfa-8537	125	2	governance	governance	NOUN
ajfa-8537	125	3	structures	structure	NOUN
ajfa-8537	125	4	and	and	CCONJ
ajfa-8537	125	5	earnings	earning	NOUN
ajfa-8537	125	6	management	management	NOUN
ajfa-8537	125	7	,	,	PUNCT
ajfa-8537	125	8	account	account	NOUN
ajfa-8537	125	9	.	.	PUNCT
ajfa-8537	126	1	financ	financ	PROPN
ajfa-8537	126	2	.	.	PROPN
ajfa-8537	126	3	,	,	PUNCT
ajfa-8537	126	4	pp.1	pp.1	PROPN
ajfa-8537	126	5	-	-	PUNCT
ajfa-8537	126	6	27	27	NUM
ajfa-8537	126	7	.	.	PUNCT
ajfa-8537	127	1	defond	defond	NOUN
ajfa-8537	127	2	,	,	PUNCT
ajfa-8537	127	3	m.l	m.l	PROPN
ajfa-8537	127	4	.	.	PROPN
ajfa-8537	127	5	,	,	PUNCT
ajfa-8537	127	6	&	&	CCONJ
ajfa-8537	127	7	j.	j.	PROPN
ajfa-8537	127	8	jiambalvo	jiambalvo	PROPN
ajfa-8537	127	9	.	.	PUNCT
ajfa-8537	128	1	(	(	PUNCT
ajfa-8537	128	2	1994	1994	NUM
ajfa-8537	128	3	)	)	PUNCT
ajfa-8537	128	4	.	.	PUNCT
ajfa-8537	129	1	debt	debt	NOUN
ajfa-8537	129	2	covenant	covenant	ADJ
ajfa-8537	129	3	violation	violation	NOUN
ajfa-8537	129	4	and	and	CCONJ
ajfa-8537	129	5	manipulation	manipulation	NOUN
ajfa-8537	129	6	of	of	ADP
ajfa-8537	129	7	accruals	accrual	NOUN
ajfa-8537	129	8	.	.	PUNCT
ajfa-8537	130	1	journal	journal	NOUN
ajfa-8537	130	2	of	of	ADP
ajfa-8537	130	3	accounting	accounting	NOUN
ajfa-8537	130	4	and	and	CCONJ
ajfa-8537	130	5	economics	economic	NOUN
ajfa-8537	130	6	,	,	PUNCT
ajfa-8537	130	7	17	17	NUM
ajfa-8537	130	8	,	,	PUNCT
ajfa-8537	130	9	145	145	NUM
ajfa-8537	130	10	-	-	SYM
ajfa-8537	130	11	176	176	NUM
ajfa-8537	130	12	.	.	PUNCT
ajfa-8537	131	1	http://dx.doi.org/10.1016/0165-4101(94)90008-6	http://dx.doi.org/10.1016/0165-4101(94)90008-6	PROPN
ajfa-8537	131	2	duke	duke	PROPN
ajfa-8537	131	3	,	,	PUNCT
ajfa-8537	131	4	j.c	j.c	PROPN
ajfa-8537	131	5	.	.	PROPN
ajfa-8537	131	6	,	,	PUNCT
ajfa-8537	131	7	&	&	CCONJ
ajfa-8537	131	8	h.g	h.g	PROPN
ajfa-8537	131	9	.	.	PROPN
ajfa-8537	131	10	hunt	hunt	PROPN
ajfa-8537	131	11	.	.	PUNCT
ajfa-8537	132	1	(	(	PUNCT
ajfa-8537	132	2	1990	1990	NUM
ajfa-8537	132	3	)	)	PUNCT
ajfa-8537	132	4	.	.	PUNCT
ajfa-8537	133	1	an	an	DET
ajfa-8537	133	2	empirical	empirical	ADJ
ajfa-8537	133	3	examination	examination	NOUN
ajfa-8537	133	4	of	of	ADP
ajfa-8537	133	5	debt	debt	NOUN
ajfa-8537	133	6	covenant	covenant	NOUN
ajfa-8537	133	7	restrictions	restriction	NOUN
ajfa-8537	133	8	and	and	CCONJ
ajfa-8537	133	9	accounting	accounting	NOUN
ajfa-8537	133	10	-	-	PUNCT
ajfa-8537	133	11	related	relate	VERB
ajfa-8537	133	12	debt	debt	NOUN
ajfa-8537	133	13	proxies	proxy	NOUN
ajfa-8537	133	14	.	.	PUNCT
ajfa-8537	134	1	journal	journal	NOUN
ajfa-8537	134	2	of	of	ADP
ajfa-8537	134	3	accounting	accounting	NOUN
ajfa-8537	134	4	and	and	CCONJ
ajfa-8537	134	5	economics	economic	NOUN
ajfa-8537	134	6	,	,	PUNCT
ajfa-8537	134	7	45	45	NUM
ajfa-8537	134	8	-	-	SYM
ajfa-8537	134	9	63	63	NUM
ajfa-8537	134	10	.	.	PUNCT
ajfa-8537	134	11	http://dx.doi.org/10.1016/0165-4101(90)90041-2	http://dx.doi.org/10.1016/0165-4101(90)90041-2	PROPN
ajfa-8537	135	1	ebrahim	ebrahim	PROPN
ajfa-8537	135	2	,	,	PUNCT
ajfa-8537	135	3	a.	a.	NOUN
ajfa-8537	135	4	(	(	PUNCT
ajfa-8537	135	5	2007	2007	NUM
ajfa-8537	135	6	)	)	PUNCT
ajfa-8537	135	7	.	.	PUNCT
ajfa-8537	136	1	earnings	earning	NOUN
ajfa-8537	136	2	management	management	NOUN
ajfa-8537	136	3	and	and	CCONJ
ajfa-8537	136	4	board	board	NOUN
ajfa-8537	136	5	activity	activity	NOUN
ajfa-8537	136	6	:	:	PUNCT
ajfa-8537	136	7	an	an	DET
ajfa-8537	136	8	additional	additional	ADJ
ajfa-8537	136	9	evidence	evidence	NOUN
ajfa-8537	136	10	.	.	PUNCT
ajfa-8537	137	1	review	review	NOUN
ajfa-8537	137	2	of	of	ADP
ajfa-8537	137	3	accounting	accounting	NOUN
ajfa-8537	137	4	and	and	CCONJ
ajfa-8537	137	5	finance	finance	NOUN
ajfa-8537	137	6	,	,	PUNCT
ajfa-8537	137	7	6(1	6(1	NUM
ajfa-8537	137	8	)	)	PUNCT
ajfa-8537	137	9	,	,	PUNCT
ajfa-8537	137	10	42	42	NUM
ajfa-8537	137	11	-	-	SYM
ajfa-8537	137	12	58	58	NUM
ajfa-8537	137	13	.	.	PUNCT
ajfa-8537	138	1	http://dx.doi.org/10.1108/14757700710725458	http://dx.doi.org/10.1108/14757700710725458	PROPN
ajfa-8537	138	2	farooq	farooq	PROPN
ajfa-8537	138	3	,	,	PUNCT
ajfa-8537	138	4	o.	o.	PROPN
ajfa-8537	138	5	,	,	PUNCT
ajfa-8537	138	6	&	&	CCONJ
ajfa-8537	138	7	el	el	PROPN
ajfa-8537	138	8	jai	jai	PROPN
ajfa-8537	138	9	,	,	PUNCT
ajfa-8537	138	10	h.	h.	PROPN
ajfa-8537	138	11	(	(	PUNCT
ajfa-8537	138	12	2012	2012	NUM
ajfa-8537	138	13	)	)	PUNCT
ajfa-8537	138	14	.	.	PUNCT
ajfa-8537	139	1	ownership	ownership	NOUN
ajfa-8537	139	2	structure	structure	NOUN
ajfa-8537	139	3	and	and	CCONJ
ajfa-8537	139	4	earnings	earning	NOUN
ajfa-8537	139	5	management	management	NOUN
ajfa-8537	139	6	:	:	PUNCT
ajfa-8537	139	7	evidence	evidence	NOUN
ajfa-8537	139	8	from	from	ADP
ajfa-8537	139	9	the	the	DET
ajfa-8537	139	10	casablanca	casablanca	PROPN
ajfa-8537	139	11	stock	stock	PROPN
ajfa-8537	139	12	exchange	exchange	PROPN
ajfa-8537	139	13	.	.	PUNCT
ajfa-8537	140	1	international	international	ADJ
ajfa-8537	140	2	research	research	PROPN
ajfa-8537	140	3	journal	journal	NOUN
ajfa-8537	140	4	of	of	ADP
ajfa-8537	140	5	finance	finance	NOUN
ajfa-8537	140	6	and	and	CCONJ
ajfa-8537	140	7	economics	economic	NOUN
ajfa-8537	140	8	,	,	PUNCT
ajfa-8537	140	9	84	84	NUM
ajfa-8537	140	10	,	,	PUNCT
ajfa-8537	140	11	95	95	NUM
ajfa-8537	140	12	-	-	SYM
ajfa-8537	140	13	105	105	NUM
ajfa-8537	140	14	.	.	PUNCT
ajfa-8537	141	1	francis	francis	PROPN
ajfa-8537	141	2	,	,	PUNCT
ajfa-8537	141	3	j.r	j.r	PROPN
ajfa-8537	141	4	.	.	PROPN
ajfa-8537	141	5	,	,	PUNCT
ajfa-8537	141	6	e.l	e.l	PROPN
ajfa-8537	141	7	.	.	PROPN
ajfa-8537	141	8	maydew	maydew	PROPN
ajfa-8537	141	9	,	,	PUNCT
ajfa-8537	141	10	&	&	CCONJ
ajfa-8537	141	11	h.c	h.c	PROPN
ajfa-8537	141	12	.	.	PROPN
ajfa-8537	141	13	sparks	spark	VERB
ajfa-8537	141	14	.	.	PUNCT
ajfa-8537	142	1	(	(	PUNCT
ajfa-8537	142	2	1999	1999	NUM
ajfa-8537	142	3	)	)	PUNCT
ajfa-8537	142	4	.	.	PUNCT
ajfa-8537	143	1	the	the	DET
ajfa-8537	143	2	role	role	NOUN
ajfa-8537	143	3	of	of	ADP
ajfa-8537	143	4	big	big	ADJ
ajfa-8537	143	5	6	6	NUM
ajfa-8537	143	6	auditors	auditor	NOUN
ajfa-8537	143	7	in	in	ADP
ajfa-8537	143	8	the	the	DET
ajfa-8537	143	9	credible	credible	ADJ
ajfa-8537	143	10	reporting	reporting	NOUN
ajfa-8537	143	11	of	of	ADP
ajfa-8537	143	12	accruals	accrual	NOUN
ajfa-8537	143	13	.	.	PUNCT
ajfa-8537	144	1	auditing	auditing	NOUN
ajfa-8537	144	2	:	:	PUNCT
ajfa-8537	144	3	a	a	DET
ajfa-8537	144	4	journal	journal	NOUN
ajfa-8537	144	5	of	of	ADP
ajfa-8537	144	6	practice	practice	NOUN
ajfa-8537	144	7	and	and	CCONJ
ajfa-8537	144	8	theory	theory	NOUN
ajfa-8537	144	9	,	,	PUNCT
ajfa-8537	144	10	18(2	18(2	NUM
ajfa-8537	144	11	)	)	PUNCT
ajfa-8537	144	12	,	,	PUNCT
ajfa-8537	144	13	17	17	NUM
ajfa-8537	144	14	-	-	SYM
ajfa-8537	144	15	34	34	NUM
ajfa-8537	144	16	.	.	PUNCT
ajfa-8537	145	1	http://dx.doi.org/10.2308/aud.1999.18.2.17	http://dx.doi.org/10.2308/aud.1999.18.2.17	PROPN
ajfa-8537	145	2	greaves	greaves	PROPN
ajfa-8537	145	3	,	,	PUNCT
ajfa-8537	145	4	s.	s.	PROPN
ajfa-8537	145	5	,	,	PUNCT
ajfa-8537	145	6	&	&	CCONJ
ajfa-8537	145	7	s.	s.	PROPN
ajfa-8537	145	8	waddock	waddock	PROPN
ajfa-8537	145	9	.	.	PUNCT
ajfa-8537	146	1	(	(	PUNCT
ajfa-8537	146	2	1990	1990	NUM
ajfa-8537	146	3	)	)	PUNCT
ajfa-8537	146	4	.	.	PUNCT
ajfa-8537	147	1	institutional	institutional	ADJ
ajfa-8537	147	2	ownership	ownership	NOUN
ajfa-8537	147	3	and	and	CCONJ
ajfa-8537	147	4	control	control	NOUN
ajfa-8537	147	5	:	:	PUNCT
ajfa-8537	147	6	implications	implication	NOUN
ajfa-8537	147	7	for	for	ADP
ajfa-8537	147	8	long	long	ADJ
ajfa-8537	147	9	-	-	PUNCT
ajfa-8537	147	10	term	term	NOUN
ajfa-8537	147	11	corporate	corporate	ADJ
ajfa-8537	147	12	strategy	strategy	NOUN
ajfa-8537	147	13	.	.	PUNCT
ajfa-8537	148	1	academy	academy	PROPN
ajfa-8537	148	2	of	of	ADP
ajfa-8537	148	3	management	management	NOUN
ajfa-8537	148	4	executive	executive	NOUN
ajfa-8537	148	5	,	,	PUNCT
ajfa-8537	148	6	4	4	NUM
ajfa-8537	148	7	,	,	PUNCT
ajfa-8537	148	8	75	75	NUM
ajfa-8537	148	9	-	-	SYM
ajfa-8537	148	10	83	83	NUM
ajfa-8537	148	11	.	.	PUNCT
ajfa-8537	149	1	http://dx.doi.org/10.5465/ame.1990.4274714	http://dx.doi.org/10.5465/ame.1990.4274714	NOUN
ajfa-8537	149	2	jacobs	jacobs	PROPN
ajfa-8537	149	3	,	,	PUNCT
ajfa-8537	149	4	m.	m.	NOUN
ajfa-8537	149	5	(	(	PUNCT
ajfa-8537	149	6	1991	1991	NUM
ajfa-8537	149	7	)	)	PUNCT
ajfa-8537	149	8	.	.	PUNCT
ajfa-8537	150	1	short	short	ADJ
ajfa-8537	150	2	-	-	PUNCT
ajfa-8537	150	3	term	term	NOUN
ajfa-8537	150	4	america	america	PROPN
ajfa-8537	150	5	:	:	PUNCT
ajfa-8537	150	6	the	the	DET
ajfa-8537	150	7	causes	cause	NOUN
ajfa-8537	150	8	and	and	CCONJ
ajfa-8537	150	9	cures	cure	NOUN
ajfa-8537	150	10	of	of	ADP
ajfa-8537	150	11	our	our	PRON
ajfa-8537	150	12	business	business	NOUN
ajfa-8537	150	13	myopia	myopia	NOUN
ajfa-8537	150	14	.	.	PUNCT
ajfa-8537	151	1	harvard	harvard	PROPN
ajfa-8537	151	2	business	business	PROPN
ajfa-8537	151	3	school	school	PROPN
ajfa-8537	151	4	press	press	NOUN
ajfa-8537	151	5	.	.	PUNCT
ajfa-8537	152	1	jaggi	jaggi	PROPN
ajfa-8537	152	2	b	b	PROPN
ajfa-8537	152	3	,	,	PUNCT
ajfa-8537	152	4	&	&	CCONJ
ajfa-8537	152	5	leung	leung	PROPN
ajfa-8537	152	6	s.	s.	PROPN
ajfa-8537	152	7	(	(	PUNCT
ajfa-8537	152	8	2007	2007	NUM
ajfa-8537	152	9	)	)	PUNCT
ajfa-8537	152	10	.	.	PUNCT
ajfa-8537	153	1	impact	impact	NOUN
ajfa-8537	153	2	of	of	ADP
ajfa-8537	153	3	family	family	NOUN
ajfa-8537	153	4	dominance	dominance	NOUN
ajfa-8537	153	5	on	on	ADP
ajfa-8537	153	6	monitoring	monitoring	NOUN
ajfa-8537	153	7	of	of	ADP
ajfa-8537	153	8	earnings	earning	NOUN
ajfa-8537	153	9	management	management	NOUN
ajfa-8537	153	10	by	by	ADP
ajfa-8537	153	11	audit	audit	NOUN
ajfa-8537	153	12	committees	committee	NOUN
ajfa-8537	153	13	:	:	PUNCT
ajfa-8537	153	14	evidence	evidence	NOUN
ajfa-8537	153	15	from	from	ADP
ajfa-8537	153	16	hong	hong	PROPN
ajfa-8537	153	17	kong	kong	PROPN
ajfa-8537	153	18	.	.	PUNCT
ajfa-8537	154	1	j.	j.	PROPN
ajfa-8537	154	2	int	int	PROPN
ajfa-8537	154	3	.	.	PUNCT
ajfa-8537	155	1	account	account	NOUN
ajfa-8537	155	2	.	.	PUNCT
ajfa-8537	156	1	audit	audit	NOUN
ajfa-8537	156	2	.	.	PUNCT
ajfa-8537	157	1	taxation	taxation	NOUN
ajfa-8537	157	2	,	,	PUNCT
ajfa-8537	157	3	16	16	NUM
ajfa-8537	157	4	,	,	PUNCT
ajfa-8537	157	5	27	27	NUM
ajfa-8537	157	6	-	-	SYM
ajfa-8537	157	7	50	50	NUM
ajfa-8537	157	8	.	.	PUNCT
ajfa-8537	158	1	http://dx.doi.org/10.1016/j.intaccaudtax.2007.01.003	http://dx.doi.org/10.1016/j.intaccaudtax.2007.01.003	PROPN
ajfa-8537	158	2	jensen	jensen	PROPN
ajfa-8537	158	3	,	,	PUNCT
ajfa-8537	158	4	michael	michael	PROPN
ajfa-8537	158	5	c.	c.	PROPN
ajfa-8537	158	6	(	(	PUNCT
ajfa-8537	158	7	1986	1986	NUM
ajfa-8537	158	8	)	)	PUNCT
ajfa-8537	158	9	.	.	PUNCT
ajfa-8537	159	1	agency	agency	NOUN
ajfa-8537	159	2	cost	cost	NOUN
ajfa-8537	159	3	of	of	ADP
ajfa-8537	159	4	free	free	ADJ
ajfa-8537	159	5	cash	cash	NOUN
ajfa-8537	159	6	flow	flow	NOUN
ajfa-8537	159	7	,	,	PUNCT
ajfa-8537	159	8	corporate	corporate	ADJ
ajfa-8537	159	9	finance	finance	NOUN
ajfa-8537	159	10	,	,	PUNCT
ajfa-8537	159	11	and	and	CCONJ
ajfa-8537	159	12	takeovers	takeover	NOUN
ajfa-8537	159	13	.	.	PUNCT
ajfa-8537	160	1	american	american	PROPN
ajfa-8537	160	2	economic	economic	PROPN
ajfa-8537	160	3	review	review	PROPN
ajfa-8537	160	4	,	,	PUNCT
ajfa-8537	160	5	76(2	76(2	NUM
ajfa-8537	160	6	)	)	PUNCT
ajfa-8537	160	7	.	.	PUNCT
ajfa-8537	161	1	http://dx.doi.org/10.2139/ssrn.99580	http://dx.doi.org/10.2139/ssrn.99580	PROPN
ajfa-8537	161	2	.	.	PUNCT
ajfa-8537	161	3	jones	jones	PROPN
ajfa-8537	161	4	,	,	PUNCT
ajfa-8537	161	5	j.j	j.j	PROPN
ajfa-8537	161	6	.	.	PROPN
ajfa-8537	161	7	(	(	PUNCT
ajfa-8537	161	8	1991	1991	NUM
ajfa-8537	161	9	)	)	PUNCT
ajfa-8537	161	10	.	.	PUNCT
ajfa-8537	162	1	earnings	earning	NOUN
ajfa-8537	162	2	management	management	NOUN
ajfa-8537	162	3	during	during	ADP
ajfa-8537	162	4	import	import	NOUN
ajfa-8537	162	5	relief	relief	NOUN
ajfa-8537	162	6	investigations	investigation	NOUN
ajfa-8537	162	7	.	.	PUNCT
ajfa-8537	163	1	accounting	accounting	NOUN
ajfa-8537	163	2	review	review	PROPN
ajfa-8537	163	3	,	,	PUNCT
ajfa-8537	163	4	29	29	NUM
ajfa-8537	163	5	,	,	PUNCT
ajfa-8537	163	6	193	193	NUM
ajfa-8537	163	7	-	-	SYM
ajfa-8537	163	8	228	228	NUM
ajfa-8537	163	9	.	.	PUNCT
ajfa-8537	164	1	http://dx.doi.org/10.2307/2491047	http://dx.doi.org/10.2307/2491047	PROPN
ajfa-8537	164	2	kao	kao	PROPN
ajfa-8537	164	3	l	l	PROPN
ajfa-8537	164	4	,	,	PUNCT
ajfa-8537	164	5	&	&	CCONJ
ajfa-8537	164	6	chen	chen	PROPN
ajfa-8537	164	7	a.	a.	PROPN
ajfa-8537	164	8	(	(	PUNCT
ajfa-8537	164	9	2004	2004	NUM
ajfa-8537	164	10	)	)	PUNCT
ajfa-8537	164	11	.	.	PUNCT
ajfa-8537	165	1	the	the	DET
ajfa-8537	165	2	effects	effect	NOUN
ajfa-8537	165	3	of	of	ADP
ajfa-8537	165	4	board	board	NOUN
ajfa-8537	165	5	characteristics	characteristic	NOUN
ajfa-8537	165	6	on	on	ADP
ajfa-8537	165	7	earnings	earning	NOUN
ajfa-8537	165	8	management	management	NOUN
ajfa-8537	165	9	.	.	PUNCT
ajfa-8537	166	1	corp	corp	PROPN
ajfa-8537	166	2	.	.	PROPN
ajfa-8537	166	3	ownership	ownership	NOUN
ajfa-8537	166	4	control	control	NOUN
ajfa-8537	166	5	,	,	PUNCT
ajfa-8537	166	6	1(3	1(3	NUM
ajfa-8537	166	7	)	)	PUNCT
ajfa-8537	166	8	,	,	PUNCT
ajfa-8537	166	9	96	96	NUM
ajfa-8537	166	10	-	-	SYM
ajfa-8537	166	11	107	107	NUM
ajfa-8537	166	12	.	.	PUNCT
ajfa-8537	167	1	kim	kim	PROPN
ajfa-8537	167	2	,	,	PUNCT
ajfa-8537	167	3	y.	y.	PROPN
ajfa-8537	167	4	,	,	PUNCT
ajfa-8537	167	5	liu	liu	PROPN
ajfa-8537	167	6	,	,	PUNCT
ajfa-8537	167	7	c.	c.	PROPN
ajfa-8537	167	8	,	,	PUNCT
ajfa-8537	167	9	&	&	CCONJ
ajfa-8537	167	10	rhee	rhee	PROPN
ajfa-8537	167	11	,	,	PUNCT
ajfa-8537	167	12	s.	s.	PROPN
ajfa-8537	167	13	(	(	PUNCT
ajfa-8537	167	14	2003	2003	NUM
ajfa-8537	167	15	)	)	PUNCT
ajfa-8537	167	16	.	.	PUNCT
ajfa-8537	168	1	the	the	DET
ajfa-8537	168	2	relation	relation	NOUN
ajfa-8537	168	3	of	of	ADP
ajfa-8537	168	4	earnings	earning	NOUN
ajfa-8537	168	5	management	management	NOUN
ajfa-8537	168	6	to	to	ADP
ajfa-8537	168	7	firm	firm	ADJ
ajfa-8537	168	8	size	size	NOUN
ajfa-8537	168	9	,	,	PUNCT
ajfa-8537	168	10	asian	asian	ADJ
ajfa-8537	168	11	journal	journal	NOUN
ajfa-8537	168	12	of	of	ADP
ajfa-8537	168	13	finance	finance	PROPN
ajfa-8537	168	14	&	&	CCONJ
ajfa-8537	168	15	accounting	accounting	PROPN
ajfa-8537	168	16	issn	issn	PROPN
ajfa-8537	168	17	1946	1946	NUM
ajfa-8537	168	18	-	-	PUNCT
ajfa-8537	168	19	052x	052x	NOUN
ajfa-8537	168	20	2015	2015	NUM
ajfa-8537	168	21	,	,	PUNCT
ajfa-8537	168	22	vol	vol	NOUN
ajfa-8537	168	23	.	.	PROPN
ajfa-8537	168	24	7	7	NUM
ajfa-8537	168	25	,	,	PUNCT
ajfa-8537	168	26	no	no	INTJ
ajfa-8537	168	27	.	.	NOUN
ajfa-8537	168	28	2	2	NUM
ajfa-8537	168	29	290	290	NUM
ajfa-8537	168	30	available	available	ADJ
ajfa-8537	168	31	at	at	ADP
ajfa-8537	168	32	:	:	PUNCT
ajfa-8537	168	33	http://www2.hawaii.edu/~fima/working_papers/2003_papers/wp03-02.pdf	http://www2.hawaii.edu/~fima/working_papers/2003_papers/wp03-02.pdf	PROPN
ajfa-8537	168	34	.	.	PUNCT
ajfa-8537	169	1	klein	klein	PROPN
ajfa-8537	169	2	a.	a.	PROPN
ajfa-8537	169	3	(	(	PUNCT
ajfa-8537	169	4	2002	2002	NUM
ajfa-8537	169	5	)	)	PUNCT
ajfa-8537	169	6	.	.	PUNCT
ajfa-8537	170	1	audit	audit	NOUN
ajfa-8537	170	2	committee	committee	PROPN
ajfa-8537	170	3	,	,	PUNCT
ajfa-8537	170	4	board	board	NOUN
ajfa-8537	170	5	of	of	ADP
ajfa-8537	170	6	director	director	NOUN
ajfa-8537	170	7	characteristics	characteristic	NOUN
ajfa-8537	170	8	,	,	PUNCT
ajfa-8537	170	9	and	and	CCONJ
ajfa-8537	170	10	earnings	earning	NOUN
ajfa-8537	170	11	management	management	NOUN
ajfa-8537	170	12	.	.	PUNCT
ajfa-8537	171	1	j.	j.	PROPN
ajfa-8537	171	2	account	account	PROPN
ajfa-8537	171	3	.	.	PUNCT
ajfa-8537	172	1	econ	econ	PROPN
ajfa-8537	172	2	.	.	PROPN
ajfa-8537	172	3	,	,	PUNCT
ajfa-8537	172	4	33(3	33(3	NOUN
ajfa-8537	172	5	)	)	PUNCT
ajfa-8537	172	6	,	,	PUNCT
ajfa-8537	172	7	375	375	NUM
ajfa-8537	172	8	-	-	SYM
ajfa-8537	172	9	400	400	NUM
ajfa-8537	172	10	.	.	PUNCT
ajfa-8537	173	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	PROPN
ajfa-8537	173	2	klein	klein	PROPN
ajfa-8537	173	3	,	,	PUNCT
ajfa-8537	173	4	a.	a.	PROPN
ajfa-8537	173	5	(	(	PUNCT
ajfa-8537	173	6	2002	2002	NUM
ajfa-8537	173	7	)	)	PUNCT
ajfa-8537	173	8	.	.	PUNCT
ajfa-8537	174	1	audit	audit	NOUN
ajfa-8537	174	2	committee	committee	PROPN
ajfa-8537	174	3	,	,	PUNCT
ajfa-8537	174	4	board	board	NOUN
ajfa-8537	174	5	of	of	ADP
ajfa-8537	174	6	director	director	NOUN
ajfa-8537	174	7	characteristic	characteristic	NOUN
ajfa-8537	174	8	,	,	PUNCT
ajfa-8537	174	9	and	and	CCONJ
ajfa-8537	174	10	earnings	earning	NOUN
ajfa-8537	174	11	management	management	NOUN
ajfa-8537	174	12	.	.	PUNCT
ajfa-8537	175	1	journal	journal	NOUN
ajfa-8537	175	2	of	of	ADP
ajfa-8537	175	3	accounting	accounting	NOUN
ajfa-8537	175	4	and	and	CCONJ
ajfa-8537	175	5	economics	economic	NOUN
ajfa-8537	175	6	,	,	PUNCT
ajfa-8537	175	7	33	33	NUM
ajfa-8537	175	8	,	,	PUNCT
ajfa-8537	175	9	375	375	NUM
ajfa-8537	175	10	-	-	SYM
ajfa-8537	175	11	400	400	NUM
ajfa-8537	175	12	.	.	PUNCT
ajfa-8537	176	1	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	http://dx.doi.org/10.1016/s0165-4101(02)00059-9	PROPN
ajfa-8537	176	2	lang	lang	PROPN
ajfa-8537	176	3	.	.	PUNCT
ajfa-8537	177	1	m.h	m.h	PROPN
ajfa-8537	177	2	.	.	PROPN
ajfa-8537	177	3	,	,	PUNCT
ajfa-8537	177	4	&	&	CCONJ
ajfa-8537	177	5	m.f	m.f	PROPN
ajfa-8537	177	6	.	.	PROPN
ajfa-8537	177	7	mcnichols	mcnichols	PROPN
ajfa-8537	177	8	.	.	PUNCT
ajfa-8537	178	1	(	(	PUNCT
ajfa-8537	178	2	1998	1998	NUM
ajfa-8537	178	3	)	)	PUNCT
ajfa-8537	178	4	.	.	PUNCT
ajfa-8537	179	1	institutional	institutional	ADJ
ajfa-8537	179	2	trading	trading	NOUN
ajfa-8537	179	3	and	and	CCONJ
ajfa-8537	179	4	corporate	corporate	ADJ
ajfa-8537	179	5	earnings	earning	NOUN
ajfa-8537	179	6	and	and	CCONJ
ajfa-8537	179	7	returns	return	NOUN
ajfa-8537	179	8	.	.	PUNCT
ajfa-8537	180	1	stanford	stanford	PROPN
ajfa-8537	180	2	university	university	PROPN
ajfa-8537	180	3	working	working	PROPN
ajfa-8537	180	4	paper	paper	NOUN
ajfa-8537	180	5	series	series	NOUN
ajfa-8537	180	6	.	.	PUNCT
ajfa-8537	181	1	lev	lev	PROPN
ajfa-8537	181	2	,	,	PUNCT
ajfa-8537	181	3	b.	b.	PROPN
ajfa-8537	181	4	(	(	PUNCT
ajfa-8537	181	5	1988	1988	NUM
ajfa-8537	181	6	)	)	PUNCT
ajfa-8537	181	7	.	.	PUNCT
ajfa-8537	182	1	toward	toward	ADP
ajfa-8537	182	2	a	a	DET
ajfa-8537	182	3	theory	theory	NOUN
ajfa-8537	182	4	of	of	ADP
ajfa-8537	182	5	equitable	equitable	ADJ
ajfa-8537	182	6	and	and	CCONJ
ajfa-8537	182	7	efficient	efficient	ADJ
ajfa-8537	182	8	accounting	accounting	NOUN
ajfa-8537	182	9	policy	policy	NOUN
ajfa-8537	182	10	.	.	PUNCT
ajfa-8537	183	1	the	the	DET
ajfa-8537	183	2	accounting	accounting	NOUN
ajfa-8537	183	3	review	review	NOUN
ajfa-8537	183	4	,	,	PUNCT
ajfa-8537	183	5	63	63	NUM
ajfa-8537	183	6	,	,	PUNCT
ajfa-8537	183	7	1	1	NUM
ajfa-8537	183	8	-	-	SYM
ajfa-8537	183	9	21	21	NUM
ajfa-8537	183	10	.	.	PUNCT
ajfa-8537	184	1	mcnichols	mcnichols	PROPN
ajfa-8537	184	2	,	,	PUNCT
ajfa-8537	184	3	m.	m.	NOUN
ajfa-8537	184	4	(	(	PUNCT
ajfa-8537	184	5	2000	2000	NUM
ajfa-8537	184	6	)	)	PUNCT
ajfa-8537	184	7	.	.	PUNCT
ajfa-8537	185	1	research	research	NOUN
ajfa-8537	185	2	design	design	NOUN
ajfa-8537	185	3	issues	issue	NOUN
ajfa-8537	185	4	in	in	ADP
ajfa-8537	185	5	earnings	earning	NOUN
ajfa-8537	185	6	management	management	NOUN
ajfa-8537	185	7	studies	study	NOUN
ajfa-8537	185	8	.	.	PUNCT
ajfa-8537	186	1	journal	journal	PROPN
ajfa-8537	186	2	of	of	ADP
ajfa-8537	186	3	accounting	accounting	NOUN
ajfa-8537	186	4	and	and	CCONJ
ajfa-8537	186	5	public	public	ADJ
ajfa-8537	186	6	policy	policy	NOUN
ajfa-8537	186	7	,	,	PUNCT
ajfa-8537	186	8	19	19	NUM
ajfa-8537	186	9	,	,	PUNCT
ajfa-8537	186	10	313	313	NUM
ajfa-8537	186	11	-	-	SYM
ajfa-8537	186	12	345	345	NUM
ajfa-8537	186	13	.	.	PUNCT
ajfa-8537	187	1	http://dx.doi.org/10.1016/s0278-4254(00)00018-1	http://dx.doi.org/10.1016/s0278-4254(00)00018-1	PROPN
ajfa-8537	187	2	potter	potter	NOUN
ajfa-8537	187	3	,	,	PUNCT
ajfa-8537	187	4	g.	g.	PROPN
ajfa-8537	187	5	(	(	PUNCT
ajfa-8537	187	6	1992	1992	NUM
ajfa-8537	187	7	)	)	PUNCT
ajfa-8537	187	8	.	.	PUNCT
ajfa-8537	188	1	accounting	account	VERB
ajfa-8537	188	2	earnings	earning	NOUN
ajfa-8537	188	3	announcements	announcement	NOUN
ajfa-8537	188	4	,	,	PUNCT
ajfa-8537	188	5	institutional	institutional	ADJ
ajfa-8537	188	6	investor	investor	NOUN
ajfa-8537	188	7	concentration	concentration	NOUN
ajfa-8537	188	8	,	,	PUNCT
ajfa-8537	188	9	and	and	CCONJ
ajfa-8537	188	10	common	common	ADJ
ajfa-8537	188	11	stock	stock	NOUN
ajfa-8537	188	12	returns	return	NOUN
ajfa-8537	188	13	.	.	PUNCT
ajfa-8537	189	1	journal	journal	NOUN
ajfa-8537	189	2	of	of	ADP
ajfa-8537	189	3	accounting	accounting	NOUN
ajfa-8537	189	4	research	research	NOUN
ajfa-8537	189	5	,	,	PUNCT
ajfa-8537	189	6	spring	spring	NOUN
ajfa-8537	189	7	,	,	PUNCT
ajfa-8537	189	8	146	146	NUM
ajfa-8537	189	9	-	-	SYM
ajfa-8537	189	10	155	155	NUM
ajfa-8537	189	11	.	.	PUNCT
ajfa-8537	190	1	http://dx.doi.org/10.2307/2491097	http://dx.doi.org/10.2307/2491097	ADJ
ajfa-8537	190	2	pound	pound	PROPN
ajfa-8537	190	3	,	,	PUNCT
ajfa-8537	190	4	john	john	PROPN
ajfa-8537	190	5	.	.	PUNCT
ajfa-8537	191	1	(	(	PUNCT
ajfa-8537	191	2	1988	1988	NUM
ajfa-8537	191	3	)	)	PUNCT
ajfa-8537	191	4	.	.	PUNCT
ajfa-8537	192	1	proxy	proxy	ADJ
ajfa-8537	192	2	contests	contest	NOUN
ajfa-8537	192	3	and	and	CCONJ
ajfa-8537	192	4	the	the	DET
ajfa-8537	192	5	efficiency	efficiency	NOUN
ajfa-8537	192	6	of	of	ADP
ajfa-8537	192	7	shareholder	shareholder	NOUN
ajfa-8537	192	8	oversight	oversight	NOUN
ajfa-8537	192	9	.	.	PUNCT
ajfa-8537	193	1	journal	journal	NOUN
ajfa-8537	193	2	of	of	ADP
ajfa-8537	193	3	financial	financial	ADJ
ajfa-8537	193	4	economics	economic	NOUN
ajfa-8537	193	5	,	,	PUNCT
ajfa-8537	193	6	20(1	20(1	NUM
ajfa-8537	193	7	-	-	SYM
ajfa-8537	193	8	2	2	NUM
ajfa-8537	193	9	)	)	PUNCT
ajfa-8537	193	10	,	,	PUNCT
ajfa-8537	193	11	237	237	NUM
ajfa-8537	193	12	-	-	SYM
ajfa-8537	193	13	265	265	NUM
ajfa-8537	193	14	.	.	PUNCT
ajfa-8537	194	1	http://dx.doi.org/10.1016/0304-405x(88)90046-3	http://dx.doi.org/10.1016/0304-405x(88)90046-3	NOUN
ajfa-8537	194	2	rajgopal	rajgopal	NOUN
ajfa-8537	194	3	,	,	PUNCT
ajfa-8537	194	4	shivaram	shivaram	PROPN
ajfa-8537	194	5	,	,	PUNCT
ajfa-8537	194	6	venkatachalam	venkatachalam	PROPN
ajfa-8537	194	7	,	,	PUNCT
ajfa-8537	194	8	mohan	mohan	PROPN
ajfa-8537	194	9	,	,	PUNCT
ajfa-8537	194	10	&	&	CCONJ
ajfa-8537	194	11	jiambalvo	jiambalvo	PROPN
ajfa-8537	194	12	,	,	PUNCT
ajfa-8537	194	13	james	james	PROPN
ajfa-8537	194	14	j.	j.	PROPN
ajfa-8537	194	15	(	(	PUNCT
ajfa-8537	194	16	march	march	PROPN
ajfa-8537	194	17	1999	1999	NUM
ajfa-8537	194	18	)	)	PUNCT
ajfa-8537	194	19	.	.	PUNCT
ajfa-8537	194	20	is	be	AUX
ajfa-8537	194	21	institutional	institutional	ADJ
ajfa-8537	194	22	ownership	ownership	NOUN
ajfa-8537	194	23	associated	associate	VERB
ajfa-8537	194	24	with	with	ADP
ajfa-8537	194	25	earnings	earning	NOUN
ajfa-8537	194	26	management	management	NOUN
ajfa-8537	194	27	and	and	CCONJ
ajfa-8537	194	28	the	the	DET
ajfa-8537	194	29	extent	extent	NOUN
ajfa-8537	194	30	to	to	PART
ajfa-8537	194	31	which	which	PRON
ajfa-8537	194	32	stock	stock	NOUN
ajfa-8537	194	33	prices	price	NOUN
ajfa-8537	194	34	reflect	reflect	VERB
ajfa-8537	194	35	future	future	ADJ
ajfa-8537	194	36	earnings	earning	NOUN
ajfa-8537	194	37	?	?	PUNCT
ajfa-8537	194	38	.	.	PUNCT
ajfa-8537	195	1	http://dx.doi.org/10.2139/ssrn.163433	http://dx.doi.org/10.2139/ssrn.163433	PROPN
ajfa-8537	195	2	.	.	PUNCT
ajfa-8537	196	1	ramsay	ramsay	PROPN
ajfa-8537	196	2	i	i	PRON
ajfa-8537	196	3	,	,	PUNCT
ajfa-8537	196	4	&	&	CCONJ
ajfa-8537	196	5	blair	blair	PROPN
ajfa-8537	196	6	m.	m.	PROPN
ajfa-8537	196	7	(	(	PUNCT
ajfa-8537	196	8	1993	1993	NUM
ajfa-8537	196	9	)	)	PUNCT
ajfa-8537	196	10	.	.	PUNCT
ajfa-8537	197	1	ownership	ownership	NOUN
ajfa-8537	197	2	concentration	concentration	NOUN
ajfa-8537	197	3	,	,	PUNCT
ajfa-8537	197	4	institutional	institutional	ADJ
ajfa-8537	197	5	investment	investment	NOUN
ajfa-8537	197	6	and	and	CCONJ
ajfa-8537	197	7	corporate	corporate	ADJ
ajfa-8537	197	8	governance	governance	NOUN
ajfa-8537	197	9	:	:	PUNCT
ajfa-8537	197	10	an	an	DET
ajfa-8537	197	11	empirical	empirical	ADJ
ajfa-8537	197	12	investigation	investigation	NOUN
ajfa-8537	197	13	of	of	ADP
ajfa-8537	197	14	100	100	NUM
ajfa-8537	197	15	australian	australian	ADJ
ajfa-8537	197	16	companies	company	NOUN
ajfa-8537	197	17	.	.	PUNCT
ajfa-8537	198	1	melbourne	melbourne	PROPN
ajfa-8537	198	2	university	university	PROPN
ajfa-8537	198	3	law	law	NOUN
ajfa-8537	198	4	rev	rev	VERB
ajfa-8537	198	5	.	.	PROPN
ajfa-8537	198	6	,	,	PUNCT
ajfa-8537	198	7	19	19	NUM
ajfa-8537	198	8	,	,	PUNCT
ajfa-8537	198	9	153	153	NUM
ajfa-8537	198	10	-	-	SYM
ajfa-8537	198	11	194	194	NUM
ajfa-8537	198	12	.	.	PUNCT
ajfa-8537	199	1	sanjar	sanjar	PROPN
ajfa-8537	199	2	s.	s.	PROPN
ajfa-8537	199	3	,	,	PUNCT
ajfa-8537	199	4	maryam	maryam	PROPN
ajfa-8537	199	5	n.	n.	PROPN
ajfa-8537	199	6	,	,	PUNCT
ajfa-8537	199	7	nima	nima	PROPN
ajfa-8537	199	8	n.	n.	PROPN
ajfa-8537	199	9	;	;	PUNCT
ajfa-8537	199	10	jamal	jamal	PROPN
ajfa-8537	199	11	v.	v.	PROPN
ajfa-8537	199	12	,	,	PUNCT
ajfa-8537	199	13	&	&	CCONJ
ajfa-8537	199	14	maryam	maryam	PROPN
ajfa-8537	199	15	h.	h.	PROPN
ajfa-8537	199	16	(	(	PUNCT
ajfa-8537	199	17	2012	2012	NUM
ajfa-8537	199	18	)	)	PUNCT
ajfa-8537	199	19	.	.	PUNCT
ajfa-8537	200	1	earnings	earning	NOUN
ajfa-8537	200	2	management	management	NOUN
ajfa-8537	200	3	and	and	CCONJ
ajfa-8537	200	4	companies	company	NOUN
ajfa-8537	200	5	ownership	ownership	NOUN
ajfa-8537	200	6	structure	structure	NOUN
ajfa-8537	200	7	in	in	ADP
ajfa-8537	200	8	iran	iran	PROPN
ajfa-8537	200	9	(	(	PUNCT
ajfa-8537	200	10	a	a	DET
ajfa-8537	200	11	comparison	comparison	NOUN
ajfa-8537	200	12	of	of	ADP
ajfa-8537	200	13	earnings	earning	NOUN
ajfa-8537	200	14	management	management	NOUN
ajfa-8537	200	15	between	between	ADP
ajfa-8537	200	16	companies	company	NOUN
ajfa-8537	200	17	with	with	ADP
ajfa-8537	200	18	institutional	institutional	ADJ
ajfa-8537	200	19	investors	investor	NOUN
ajfa-8537	200	20	and	and	CCONJ
ajfa-8537	200	21	companies	company	NOUN
ajfa-8537	200	22	with	with	ADP
ajfa-8537	200	23	individual	individual	ADJ
ajfa-8537	200	24	investors	investor	NOUN
ajfa-8537	200	25	)	)	PUNCT
ajfa-8537	200	26	.	.	PUNCT
ajfa-8537	201	1	journal	journal	PROPN
ajfa-8537	201	2	of	of	ADP
ajfa-8537	201	3	basic	basic	ADJ
ajfa-8537	201	4	and	and	CCONJ
ajfa-8537	201	5	applied	apply	VERB
ajfa-8537	201	6	scientific	scientific	ADJ
ajfa-8537	201	7	research	research	NOUN
ajfa-8537	201	8	,	,	PUNCT
ajfa-8537	201	9	2(2	2(2	NUM
ajfa-8537	201	10	)	)	PUNCT
ajfa-8537	201	11	,	,	PUNCT
ajfa-8537	201	12	1728	1728	NUM
ajfa-8537	201	13	-	-	SYM
ajfa-8537	201	14	1734	1734	NUM
ajfa-8537	201	15	.	.	PUNCT
ajfa-8537	202	1	shiller	shiller	PROPN
ajfa-8537	202	2	,	,	PUNCT
ajfa-8537	202	3	r.j	r.j	PROPN
ajfa-8537	202	4	.	.	PROPN
ajfa-8537	202	5	,	,	PUNCT
ajfa-8537	202	6	&	&	CCONJ
ajfa-8537	202	7	j.	j.	PROPN
ajfa-8537	202	8	pound	pound	PROPN
ajfa-8537	202	9	.	.	PUNCT
ajfa-8537	203	1	(	(	PUNCT
ajfa-8537	203	2	1989	1989	NUM
ajfa-8537	203	3	)	)	PUNCT
ajfa-8537	203	4	.	.	PUNCT
ajfa-8537	204	1	survey	survey	NOUN
ajfa-8537	204	2	evidence	evidence	NOUN
ajfa-8537	204	3	on	on	ADP
ajfa-8537	204	4	diffusion	diffusion	NOUN
ajfa-8537	204	5	of	of	ADP
ajfa-8537	204	6	interest	interest	NOUN
ajfa-8537	204	7	and	and	CCONJ
ajfa-8537	204	8	information	information	NOUN
ajfa-8537	204	9	among	among	ADP
ajfa-8537	204	10	investors	investor	NOUN
ajfa-8537	204	11	.	.	PUNCT
ajfa-8537	205	1	journal	journal	NOUN
ajfa-8537	205	2	of	of	ADP
ajfa-8537	205	3	economic	economic	ADJ
ajfa-8537	205	4	behavior	behavior	NOUN
ajfa-8537	205	5	and	and	CCONJ
ajfa-8537	205	6	organizations	organization	NOUN
ajfa-8537	205	7	(	(	PUNCT
ajfa-8537	205	8	august	august	PROPN
ajfa-8537	205	9	)	)	PUNCT
ajfa-8537	205	10	,	,	PUNCT
ajfa-8537	205	11	44	44	NUM
ajfa-8537	205	12	-	-	SYM
ajfa-8537	205	13	66	66	NUM
ajfa-8537	205	14	.	.	PUNCT
ajfa-8537	206	1	http://dx.doi.org/10.1016/0167-2681(89)90076-0	http://dx.doi.org/10.1016/0167-2681(89)90076-0	ADJ
ajfa-8537	206	2	shleifer	shleifer	PROPN
ajfa-8537	206	3	,	,	PUNCT
ajfa-8537	206	4	andrei	andrei	PROPN
ajfa-8537	206	5	,	,	PUNCT
ajfa-8537	206	6	&	&	CCONJ
ajfa-8537	206	7	robert	robert	PROPN
ajfa-8537	206	8	vishny	vishny	PROPN
ajfa-8537	206	9	.	.	PUNCT
ajfa-8537	207	1	(	(	PUNCT
ajfa-8537	207	2	1997	1997	NUM
ajfa-8537	207	3	)	)	PUNCT
ajfa-8537	207	4	.	.	PUNCT
ajfa-8537	208	1	the	the	DET
ajfa-8537	208	2	limits	limit	NOUN
ajfa-8537	208	3	of	of	ADP
ajfa-8537	208	4	arbitrage	arbitrage	NOUN
ajfa-8537	208	5	.	.	PUNCT
ajfa-8537	209	1	journal	journal	PROPN
ajfa-8537	209	2	of	of	ADP
ajfa-8537	209	3	finance	finance	NOUN
ajfa-8537	209	4	,	,	PUNCT
ajfa-8537	209	5	52	52	NUM
ajfa-8537	209	6	,	,	PUNCT
ajfa-8537	209	7	35	35	NUM
ajfa-8537	209	8	-	-	SYM
ajfa-8537	209	9	55	55	NUM
ajfa-8537	209	10	.	.	PUNCT
ajfa-8537	210	1	http://dx.doi.org/10.1111/j.1540-6261.1997.tb03807.x	http://dx.doi.org/10.1111/j.1540-6261.1997.tb03807.x	X
ajfa-8537	210	2	shome	shome	PROPN
ajfa-8537	210	3	,	,	PUNCT
ajfa-8537	210	4	d.	d.	PROPN
ajfa-8537	210	5	,	,	PUNCT
ajfa-8537	210	6	&	&	CCONJ
ajfa-8537	210	7	sigh	sigh	PROPN
ajfa-8537	210	8	s.	s.	PROPN
ajfa-8537	210	9	(	(	PUNCT
ajfa-8537	210	10	1995	1995	NUM
ajfa-8537	210	11	)	)	PUNCT
ajfa-8537	210	12	.	.	PUNCT
ajfa-8537	211	1	firm	firm	ADJ
ajfa-8537	211	2	value	value	NOUN
ajfa-8537	211	3	and	and	CCONJ
ajfa-8537	211	4	external	external	ADJ
ajfa-8537	211	5	blockholdings	blockholding	NOUN
ajfa-8537	211	6	.	.	PUNCT
ajfa-8537	212	1	financial	financial	ADJ
ajfa-8537	212	2	management	management	NOUN
ajfa-8537	212	3	,	,	PUNCT
ajfa-8537	212	4	24	24	NUM
ajfa-8537	212	5	,	,	PUNCT
ajfa-8537	212	6	3	3	NUM
ajfa-8537	212	7	-	-	SYM
ajfa-8537	212	8	14	14	NUM
ajfa-8537	212	9	.	.	PUNCT
ajfa-8537	213	1	http://dx.doi.org/10.2307/3665947	http://dx.doi.org/10.2307/3665947	PROPN
ajfa-8537	213	2	asian	asian	PROPN
ajfa-8537	213	3	journal	journal	PROPN
ajfa-8537	213	4	of	of	ADP
ajfa-8537	213	5	finance	finance	PROPN
ajfa-8537	213	6	&	&	CCONJ
ajfa-8537	213	7	accounting	accounting	PROPN
ajfa-8537	213	8	issn	issn	PROPN
ajfa-8537	213	9	1946	1946	NUM
ajfa-8537	213	10	-	-	PUNCT
ajfa-8537	213	11	052x	052x	NOUN
ajfa-8537	213	12	2015	2015	NUM
ajfa-8537	213	13	,	,	PUNCT
ajfa-8537	213	14	vol	vol	NOUN
ajfa-8537	213	15	.	.	PROPN
ajfa-8537	213	16	7	7	NUM
ajfa-8537	213	17	,	,	PUNCT
ajfa-8537	213	18	no	no	INTJ
ajfa-8537	213	19	.	.	NOUN
ajfa-8537	213	20	2	2	NUM
ajfa-8537	213	21	291	291	NUM
ajfa-8537	213	22	warfield	warfield	NOUN
ajfa-8537	213	23	,	,	PUNCT
ajfa-8537	213	24	t.d	t.d	PROPN
ajfa-8537	213	25	.	.	PROPN
ajfa-8537	213	26	,	,	PUNCT
ajfa-8537	213	27	j.j	j.j	PROPN
ajfa-8537	213	28	.	.	PROPN
ajfa-8537	213	29	wild	wild	PROPN
ajfa-8537	213	30	,	,	PUNCT
ajfa-8537	213	31	&	&	CCONJ
ajfa-8537	213	32	w.l	w.l	PROPN
ajfa-8537	213	33	.	.	PROPN
ajfa-8537	213	34	kenneth	kenneth	PROPN
ajfa-8537	213	35	.	.	PUNCT
ajfa-8537	214	1	(	(	PUNCT
ajfa-8537	214	2	1995	1995	NUM
ajfa-8537	214	3	)	)	PUNCT
ajfa-8537	214	4	.	.	PUNCT
ajfa-8537	215	1	managerial	managerial	ADJ
ajfa-8537	215	2	ownership	ownership	NOUN
ajfa-8537	215	3	,	,	PUNCT
ajfa-8537	215	4	accounting	accounting	NOUN
ajfa-8537	215	5	choices	choice	NOUN
ajfa-8537	215	6	and	and	CCONJ
ajfa-8537	215	7	informativeness	informativeness	NOUN
ajfa-8537	215	8	of	of	ADP
ajfa-8537	215	9	earnings	earning	NOUN
ajfa-8537	215	10	.	.	PUNCT
ajfa-8537	216	1	journal	journal	NOUN
ajfa-8537	216	2	of	of	ADP
ajfa-8537	216	3	accounting	accounting	NOUN
ajfa-8537	216	4	and	and	CCONJ
ajfa-8537	216	5	economics	economic	NOUN
ajfa-8537	216	6	,	,	PUNCT
ajfa-8537	216	7	20	20	NUM
ajfa-8537	216	8	,	,	PUNCT
ajfa-8537	216	9	61	61	NUM
ajfa-8537	216	10	-	-	SYM
ajfa-8537	216	11	91	91	NUM
ajfa-8537	216	12	.	.	PUNCT
ajfa-8537	217	1	http://dx.doi.org/10.1016/0165-4101(94)00393-j	http://dx.doi.org/10.1016/0165-4101(94)00393-j	NOUN
ajfa-8537	217	2	zeckhauser	zeckhauser	PROPN
ajfa-8537	217	3	,	,	PUNCT
ajfa-8537	217	4	r.	r.	PROPN
ajfa-8537	217	5	j.	j.	PROPN
ajfa-8537	217	6	,	,	PUNCT
ajfa-8537	217	7	&	&	CCONJ
ajfa-8537	217	8	j.	j.	PROPN
ajfa-8537	217	9	pound	pound	PROPN
ajfa-8537	217	10	.	.	PUNCT
ajfa-8537	218	1	(	(	PUNCT
ajfa-8537	218	2	1990	1990	NUM
ajfa-8537	218	3	)	)	PUNCT
ajfa-8537	218	4	.	.	PUNCT
ajfa-8537	219	1	are	be	AUX
ajfa-8537	219	2	large	large	ADJ
ajfa-8537	219	3	shereholders	shereholder	NOUN
ajfa-8537	219	4	effective	effective	ADJ
ajfa-8537	219	5	monitors	monitor	NOUN
ajfa-8537	219	6	?	?	PUNCT
ajfa-8537	220	1	an	an	DET
ajfa-8537	220	2	investigation	investigation	NOUN
ajfa-8537	220	3	of	of	ADP
ajfa-8537	220	4	share	share	NOUN
ajfa-8537	220	5	ownership	ownership	NOUN
ajfa-8537	220	6	and	and	CCONJ
ajfa-8537	220	7	corporate	corporate	ADJ
ajfa-8537	220	8	performance	performance	NOUN
ajfa-8537	220	9	,	,	PUNCT
ajfa-8537	220	10	in	in	ADP
ajfa-8537	220	11	hubbard	hubbard	PROPN
ajfa-8537	220	12	,	,	PUNCT
ajfa-8537	220	13	r.g	r.g	PROPN
ajfa-8537	220	14	.	.	PROPN
ajfa-8537	220	15	(	(	PUNCT
ajfa-8537	220	16	ed	ed	NOUN
ajfa-8537	220	17	)	)	PUNCT
ajfa-8537	220	18	,	,	PUNCT
ajfa-8537	220	19	asymmetric	asymmetric	ADJ
ajfa-8537	220	20	information	information	NOUN
ajfa-8537	220	21	,	,	PUNCT
ajfa-8537	220	22	corporate	corporate	ADJ
ajfa-8537	220	23	finance	finance	NOUN
ajfa-8537	220	24	and	and	CCONJ
ajfa-8537	220	25	investment	investment	NOUN
ajfa-8537	220	26	,	,	PUNCT
ajfa-8537	220	27	university	university	NOUN
ajfa-8537	220	28	of	of	ADP
ajfa-8537	220	29	chicago	chicago	PROPN
ajfa-8537	220	30	press	press	NOUN
ajfa-8537	220	31	.	.	PUNCT