id	sid	tid	token	lemma	pos
ajfa-883	1	1	microsoft	microsoft	PROPN
ajfa-883	1	2	word	word	NOUN
ajfa-883	1	3	5	5	NUM
ajfa-883	1	4	decisionmaking	decisionmake	VERB
ajfa-883	1	5	-	-	PUNCT
ajfa-883	1	6	writer2	writer2	VERB
ajfa-883	1	7	-	-	ADJ
ajfa-883	1	8	new	new	ADJ
ajfa-883	1	9	asian	asian	ADJ
ajfa-883	1	10	journal	journal	NOUN
ajfa-883	1	11	of	of	ADP
ajfa-883	1	12	finance	finance	PROPN
ajfa-883	1	13	&	&	CCONJ
ajfa-883	1	14	accounting	accounting	PROPN
ajfa-883	1	15	issn	issn	PROPN
ajfa-883	1	16	1946	1946	NUM
ajfa-883	1	17	-	-	PUNCT
ajfa-883	1	18	052x	052x	NOUN
ajfa-883	1	19	2011	2011	NUM
ajfa-883	1	20	,	,	PUNCT
ajfa-883	1	21	vol	vol	NOUN
ajfa-883	1	22	.	.	PROPN
ajfa-883	1	23	3	3	NUM
ajfa-883	1	24	,	,	PUNCT
ajfa-883	1	25	no	no	INTJ
ajfa-883	1	26	.	.	NOUN
ajfa-883	1	27	1	1	NUM
ajfa-883	1	28	:	:	PUNCT
ajfa-883	1	29	e14	e14	X
ajfa-883	1	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	1	31	decision	decision	NOUN
ajfa-883	1	32	-	-	PUNCT
ajfa-883	1	33	making	making	NOUN
ajfa-883	1	34	based	base	VERB
ajfa-883	1	35	on	on	ADP
ajfa-883	1	36	human	human	ADJ
ajfa-883	1	37	resource	resource	NOUN
ajfa-883	1	38	accounting	accounting	NOUN
ajfa-883	1	39	information	information	NOUN
ajfa-883	1	40	and	and	CCONJ
ajfa-883	1	41	its	its	PRON
ajfa-883	1	42	evaluation	evaluation	NOUN
ajfa-883	1	43	method	method	NOUN
ajfa-883	1	44	fariborz	fariborz	PROPN
ajfa-883	1	45	avazzadehfath	avazzadehfath	PROPN
ajfa-883	1	46	research	research	NOUN
ajfa-883	1	47	scholar	scholar	NOUN
ajfa-883	1	48	,	,	PUNCT
ajfa-883	1	49	dos	do	NOUN
ajfa-883	1	50	in	in	ADP
ajfa-883	1	51	commerce	commerce	PROPN
ajfa-883	1	52	,	,	PUNCT
ajfa-883	1	53	university	university	PROPN
ajfa-883	1	54	of	of	ADP
ajfa-883	1	55	mysore	mysore	PROPN
ajfa-883	1	56	,	,	PUNCT
ajfa-883	1	57	india	india	PROPN
ajfa-883	1	58	e	e	PROPN
ajfa-883	1	59	-	-	NOUN
ajfa-883	1	60	mail	mail	NOUN
ajfa-883	1	61	:	:	PUNCT
ajfa-883	1	62	favazzadeh2010@gmail.com	favazzadeh2010@gmail.com	PROPN
ajfa-883	1	63	dr	dr	PROPN
ajfa-883	1	64	.	.	PROPN
ajfa-883	1	65	h.raiashekar	h.raiashekar	PROPN
ajfa-883	1	66	,	,	PUNCT
ajfa-883	1	67	m.com	m.com	X
ajfa-883	1	68	,	,	PUNCT
ajfa-883	1	69	ph.d	ph.d	PROPN
ajfa-883	1	70	associate	associate	NOUN
ajfa-883	1	71	professor	professor	NOUN
ajfa-883	1	72	,	,	PUNCT
ajfa-883	1	73	dos	do	NOUN
ajfa-883	1	74	in	in	ADP
ajfa-883	1	75	commerce	commerce	PROPN
ajfa-883	1	76	,	,	PUNCT
ajfa-883	1	77	university	university	PROPN
ajfa-883	1	78	of	of	ADP
ajfa-883	1	79	mysore	mysore	PROPN
ajfa-883	1	80	,	,	PUNCT
ajfa-883	1	81	india	india	PROPN
ajfa-883	1	82	e	e	PROPN
ajfa-883	1	83	-	-	NOUN
ajfa-883	1	84	mail	mail	NOUN
ajfa-883	1	85	:	:	PUNCT
ajfa-883	1	86	rajashekar1@yahoo.co.in	rajashekar1@yahoo.co.in	PUNCT
ajfa-883	1	87	received	receive	VERB
ajfa-883	1	88	:	:	PUNCT
ajfa-883	1	89	august	august	PROPN
ajfa-883	1	90	17	17	NUM
ajfa-883	1	91	,	,	PUNCT
ajfa-883	1	92	2011	2011	NUM
ajfa-883	1	93	accepted	accept	VERB
ajfa-883	1	94	:	:	PUNCT
ajfa-883	1	95	november	november	PROPN
ajfa-883	1	96	23	23	NUM
ajfa-883	1	97	,	,	PUNCT
ajfa-883	1	98	2011	2011	NUM
ajfa-883	1	99	published	publish	VERB
ajfa-883	1	100	:	:	PUNCT
ajfa-883	1	101	december	december	PROPN
ajfa-883	1	102	1	1	NUM
ajfa-883	1	103	,	,	PUNCT
ajfa-883	1	104	2011	2011	NUM
ajfa-883	1	105	doi:10.5296	doi:10.5296	NOUN
ajfa-883	1	106	/	/	SYM
ajfa-883	1	107	ajfa.v3i1.883	ajfa.v3i1.883	PROPN
ajfa-883	1	108	url	url	NOUN
ajfa-883	1	109	:	:	PUNCT
ajfa-883	1	110	http://dx.doi.org/10.5296/ajfa.v3i1.883	http://dx.doi.org/10.5296/ajfa.v3i1.883	PROPN
ajfa-883	1	111	abstract	abstract	ADJ
ajfa-883	1	112	skillful	skillful	ADJ
ajfa-883	1	113	and	and	CCONJ
ajfa-883	1	114	specialized	specialized	ADJ
ajfa-883	1	115	human	human	ADJ
ajfa-883	1	116	resources	resource	NOUN
ajfa-883	1	117	are	be	AUX
ajfa-883	1	118	of	of	ADP
ajfa-883	1	119	vital	vital	ADJ
ajfa-883	1	120	importance	importance	NOUN
ajfa-883	1	121	for	for	ADP
ajfa-883	1	122	an	an	DET
ajfa-883	1	123	organization	organization	NOUN
ajfa-883	1	124	just	just	ADV
ajfa-883	1	125	like	like	ADP
ajfa-883	1	126	its	its	PRON
ajfa-883	1	127	physical	physical	ADJ
ajfa-883	1	128	properties	property	NOUN
ajfa-883	1	129	and	and	CCONJ
ajfa-883	1	130	investments	investment	NOUN
ajfa-883	1	131	.	.	PUNCT
ajfa-883	2	1	managers	manager	NOUN
ajfa-883	2	2	of	of	ADP
ajfa-883	2	3	the	the	DET
ajfa-883	2	4	organizations	organization	NOUN
ajfa-883	2	5	spend	spend	VERB
ajfa-883	2	6	a	a	DET
ajfa-883	2	7	lot	lot	NOUN
ajfa-883	2	8	of	of	ADP
ajfa-883	2	9	money	money	NOUN
ajfa-883	2	10	for	for	ADP
ajfa-883	2	11	training	training	NOUN
ajfa-883	2	12	and	and	CCONJ
ajfa-883	2	13	educating	educate	VERB
ajfa-883	2	14	their	their	PRON
ajfa-883	2	15	workers	worker	NOUN
ajfa-883	2	16	and	and	CCONJ
ajfa-883	2	17	employees	employee	NOUN
ajfa-883	2	18	in	in	ADP
ajfa-883	2	19	order	order	NOUN
ajfa-883	2	20	to	to	PART
ajfa-883	2	21	increase	increase	VERB
ajfa-883	2	22	the	the	DET
ajfa-883	2	23	efficiency	efficiency	NOUN
ajfa-883	2	24	of	of	ADP
ajfa-883	2	25	the	the	DET
ajfa-883	2	26	organization	organization	NOUN
ajfa-883	2	27	under	under	ADP
ajfa-883	2	28	their	their	PRON
ajfa-883	2	29	control	control	NOUN
ajfa-883	2	30	,	,	PUNCT
ajfa-883	2	31	but	but	CCONJ
ajfa-883	2	32	human	human	ADJ
ajfa-883	2	33	resources	resource	NOUN
ajfa-883	2	34	accounting	accounting	NOUN
ajfa-883	2	35	system	system	NOUN
ajfa-883	2	36	which	which	PRON
ajfa-883	2	37	should	should	AUX
ajfa-883	2	38	be	be	AUX
ajfa-883	2	39	used	use	VERB
ajfa-883	2	40	for	for	ADP
ajfa-883	2	41	human	human	ADJ
ajfa-883	2	42	resources	resource	NOUN
ajfa-883	2	43	information	information	NOUN
ajfa-883	2	44	processing	processing	NOUN
ajfa-883	2	45	have	have	AUX
ajfa-883	2	46	not	not	PART
ajfa-883	2	47	been	be	AUX
ajfa-883	2	48	used	use	VERB
ajfa-883	2	49	practically	practically	ADV
ajfa-883	2	50	by	by	ADP
ajfa-883	2	51	any	any	DET
ajfa-883	2	52	organization	organization	NOUN
ajfa-883	2	53	in	in	ADP
ajfa-883	2	54	iran	iran	PROPN
ajfa-883	2	55	.	.	PUNCT
ajfa-883	3	1	this	this	DET
ajfa-883	3	2	paper	paper	NOUN
ajfa-883	3	3	explores	explore	NOUN
ajfa-883	3	4	firstly	firstly	ADV
ajfa-883	3	5	,	,	PUNCT
ajfa-883	3	6	whether	whether	SCONJ
ajfa-883	3	7	investment	investment	NOUN
ajfa-883	3	8	decisions	decision	NOUN
ajfa-883	3	9	are	be	AUX
ajfa-883	3	10	affected	affect	VERB
ajfa-883	3	11	by	by	ADP
ajfa-883	3	12	human	human	ADJ
ajfa-883	3	13	resource	resource	NOUN
ajfa-883	3	14	accounting	accounting	NOUN
ajfa-883	3	15	information	information	NOUN
ajfa-883	3	16	disclosed	disclose	VERB
ajfa-883	3	17	in	in	ADP
ajfa-883	3	18	the	the	DET
ajfa-883	3	19	financial	financial	ADJ
ajfa-883	3	20	statements	statement	NOUN
ajfa-883	3	21	or	or	CCONJ
ajfa-883	3	22	not	not	PART
ajfa-883	3	23	?	?	PUNCT
ajfa-883	4	1	secondly	secondly	ADV
ajfa-883	4	2	it	it	PRON
ajfa-883	4	3	explores	explore	VERB
ajfa-883	4	4	as	as	ADP
ajfa-883	4	5	to	to	ADP
ajfa-883	4	6	what	what	DET
ajfa-883	4	7	factors	factor	NOUN
ajfa-883	4	8	can	can	AUX
ajfa-883	4	9	interfere	interfere	VERB
ajfa-883	4	10	in	in	ADP
ajfa-883	4	11	this	this	DET
ajfa-883	4	12	effect	effect	NOUN
ajfa-883	4	13	?	?	PUNCT
ajfa-883	5	1	thirdly	thirdly	ADV
ajfa-883	5	2	it	it	PRON
ajfa-883	5	3	examines	examine	VERB
ajfa-883	5	4	which	which	DET
ajfa-883	5	5	evaluation	evaluation	NOUN
ajfa-883	5	6	method	method	NOUN
ajfa-883	5	7	of	of	ADP
ajfa-883	5	8	human	human	ADJ
ajfa-883	5	9	resource	resource	NOUN
ajfa-883	5	10	is	be	AUX
ajfa-883	5	11	the	the	DET
ajfa-883	5	12	most	most	ADV
ajfa-883	5	13	appropriate	appropriate	ADJ
ajfa-883	5	14	method	method	NOUN
ajfa-883	5	15	consistent	consistent	ADJ
ajfa-883	5	16	with	with	ADP
ajfa-883	5	17	iranian	iranian	ADJ
ajfa-883	5	18	companies	company	NOUN
ajfa-883	5	19	in	in	ADP
ajfa-883	5	20	terms	term	NOUN
ajfa-883	5	21	of	of	ADP
ajfa-883	5	22	qualitative	qualitative	ADJ
ajfa-883	5	23	characteristics	characteristic	NOUN
ajfa-883	5	24	of	of	ADP
ajfa-883	5	25	accounting	accounting	NOUN
ajfa-883	5	26	information	information	NOUN
ajfa-883	5	27	?	?	PUNCT
ajfa-883	6	1	the	the	DET
ajfa-883	6	2	results	result	NOUN
ajfa-883	6	3	indicate	indicate	VERB
ajfa-883	6	4	that	that	SCONJ
ajfa-883	6	5	human	human	ADJ
ajfa-883	6	6	resource	resource	NOUN
ajfa-883	6	7	accounting	accounting	NOUN
ajfa-883	6	8	(	(	PUNCT
ajfa-883	6	9	hra	hra	PROPN
ajfa-883	6	10	)	)	PUNCT
ajfa-883	6	11	information	information	NOUN
ajfa-883	6	12	disclosure	disclosure	NOUN
ajfa-883	6	13	in	in	ADP
ajfa-883	6	14	financial	financial	ADJ
ajfa-883	6	15	statements	statement	NOUN
ajfa-883	6	16	is	be	AUX
ajfa-883	6	17	relevant	relevant	ADJ
ajfa-883	6	18	and	and	CCONJ
ajfa-883	6	19	affect	affect	VERB
ajfa-883	6	20	on	on	ADP
ajfa-883	6	21	the	the	DET
ajfa-883	6	22	optimal	optimal	ADJ
ajfa-883	6	23	investment	investment	NOUN
ajfa-883	6	24	decisions	decision	NOUN
ajfa-883	6	25	.	.	PUNCT
ajfa-883	7	1	furthermore	furthermore	ADV
ajfa-883	7	2	,	,	PUNCT
ajfa-883	7	3	other	other	ADJ
ajfa-883	7	4	results	result	VERB
ajfa-883	7	5	state	state	NOUN
ajfa-883	7	6	that	that	SCONJ
ajfa-883	7	7	the	the	DET
ajfa-883	7	8	most	most	ADV
ajfa-883	7	9	effective	effective	ADJ
ajfa-883	7	10	and	and	CCONJ
ajfa-883	7	11	appropriate	appropriate	ADJ
ajfa-883	7	12	evaluating	evaluating	NOUN
ajfa-883	7	13	method	method	NOUN
ajfa-883	7	14	of	of	ADP
ajfa-883	7	15	human	human	ADJ
ajfa-883	7	16	resource	resource	NOUN
ajfa-883	7	17	consistent	consistent	ADJ
ajfa-883	7	18	with	with	ADP
ajfa-883	7	19	current	current	ADJ
ajfa-883	7	20	status	status	NOUN
ajfa-883	7	21	of	of	ADP
ajfa-883	7	22	iranian	iranian	ADJ
ajfa-883	7	23	companies	company	NOUN
ajfa-883	7	24	and	and	CCONJ
ajfa-883	7	25	institutions	institution	NOUN
ajfa-883	7	26	is	be	AUX
ajfa-883	7	27	the	the	DET
ajfa-883	7	28	original	original	ADJ
ajfa-883	7	29	cost	cost	NOUN
ajfa-883	7	30	method	method	NOUN
ajfa-883	7	31	(	(	PUNCT
ajfa-883	7	32	historical	historical	ADJ
ajfa-883	7	33	cost	cost	NOUN
ajfa-883	7	34	)	)	PUNCT
ajfa-883	7	35	.	.	PUNCT
ajfa-883	8	1	keywords	keyword	NOUN
ajfa-883	8	2	:	:	PUNCT
ajfa-883	8	3	cost	cost	NOUN
ajfa-883	8	4	of	of	ADP
ajfa-883	8	5	human	human	ADJ
ajfa-883	8	6	resource	resource	NOUN
ajfa-883	8	7	,	,	PUNCT
ajfa-883	8	8	decision	decision	NOUN
ajfa-883	8	9	-	-	PUNCT
ajfa-883	8	10	making	making	NOUN
ajfa-883	8	11	,	,	PUNCT
ajfa-883	8	12	evaluating	evaluate	VERB
ajfa-883	8	13	methods	method	NOUN
ajfa-883	8	14	of	of	ADP
ajfa-883	8	15	hr	hr	NOUN
ajfa-883	8	16	,	,	PUNCT
ajfa-883	8	17	human	human	ADJ
ajfa-883	8	18	resources	resource	NOUN
ajfa-883	8	19	accounting	accounting	NOUN
ajfa-883	8	20	(	(	PUNCT
ajfa-883	8	21	hra	hra	PROPN
ajfa-883	8	22	)	)	PUNCT
ajfa-883	8	23	.	.	PUNCT
ajfa-883	9	1	asian	asian	ADJ
ajfa-883	9	2	journal	journal	PROPN
ajfa-883	9	3	of	of	ADP
ajfa-883	9	4	finance	finance	PROPN
ajfa-883	9	5	&	&	CCONJ
ajfa-883	9	6	accounting	accounting	PROPN
ajfa-883	9	7	issn	issn	PROPN
ajfa-883	9	8	1946	1946	NUM
ajfa-883	9	9	-	-	PUNCT
ajfa-883	9	10	052x	052x	NOUN
ajfa-883	9	11	2011	2011	NUM
ajfa-883	9	12	,	,	PUNCT
ajfa-883	9	13	vol	vol	NOUN
ajfa-883	9	14	.	.	PROPN
ajfa-883	10	1	3	3	NUM
ajfa-883	10	2	,	,	PUNCT
ajfa-883	10	3	no	no	INTJ
ajfa-883	10	4	.	.	NOUN
ajfa-883	10	5	1	1	NUM
ajfa-883	10	6	:	:	PUNCT
ajfa-883	10	7	e14	e14	X
ajfa-883	10	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	10	9	1	1	NUM
ajfa-883	10	10	.	.	PUNCT
ajfa-883	11	1	introduction	introduction	NOUN
ajfa-883	11	2	accounting	accounting	NOUN
ajfa-883	11	3	has	have	VERB
ajfa-883	11	4	special	special	ADJ
ajfa-883	11	5	position	position	NOUN
ajfa-883	11	6	and	and	CCONJ
ajfa-883	11	7	plays	play	VERB
ajfa-883	11	8	an	an	DET
ajfa-883	11	9	important	important	ADJ
ajfa-883	11	10	role	role	NOUN
ajfa-883	11	11	in	in	ADP
ajfa-883	11	12	economic	economic	ADJ
ajfa-883	11	13	,	,	PUNCT
ajfa-883	11	14	trade	trade	NOUN
ajfa-883	11	15	and	and	CCONJ
ajfa-883	11	16	manufacturing	manufacturing	NOUN
ajfa-883	11	17	currents	current	NOUN
ajfa-883	11	18	(	(	PUNCT
ajfa-883	11	19	tomassini	tomassini	PROPN
ajfa-883	11	20	,	,	PUNCT
ajfa-883	11	21	et	et	PROPN
ajfa-883	11	22	al	al	PROPN
ajfa-883	11	23	.	.	PROPN
ajfa-883	11	24	1977	1977	NUM
ajfa-883	11	25	)	)	PUNCT
ajfa-883	11	26	.	.	PUNCT
ajfa-883	12	1	it	it	PRON
ajfa-883	12	2	is	be	AUX
ajfa-883	12	3	a	a	DET
ajfa-883	12	4	man	man	NOUN
ajfa-883	12	5	-	-	PUNCT
ajfa-883	12	6	made	make	VERB
ajfa-883	12	7	art	art	NOUN
ajfa-883	12	8	and	and	CCONJ
ajfa-883	12	9	its	its	PRON
ajfa-883	12	10	principles	principle	NOUN
ajfa-883	12	11	and	and	CCONJ
ajfa-883	12	12	procedures	procedure	NOUN
ajfa-883	12	13	have	have	AUX
ajfa-883	12	14	been	be	AUX
ajfa-883	12	15	evolved	evolve	VERB
ajfa-883	12	16	over	over	ADP
ajfa-883	12	17	a	a	DET
ajfa-883	12	18	long	long	ADJ
ajfa-883	12	19	period	period	NOUN
ajfa-883	12	20	to	to	PART
ajfa-883	12	21	aid	aid	VERB
ajfa-883	12	22	business	business	NOUN
ajfa-883	12	23	in	in	ADP
ajfa-883	12	24	reporting	reporting	NOUN
ajfa-883	12	25	for	for	ADP
ajfa-883	12	26	the	the	DET
ajfa-883	12	27	management	management	NOUN
ajfa-883	12	28	and	and	CCONJ
ajfa-883	12	29	public	public	NOUN
ajfa-883	12	30	.	.	PUNCT
ajfa-883	13	1	of	of	ADP
ajfa-883	13	2	the	the	DET
ajfa-883	13	3	four	four	NUM
ajfa-883	13	4	factors	factor	NOUN
ajfa-883	13	5	of	of	ADP
ajfa-883	13	6	production	production	NOUN
ajfa-883	13	7	,	,	PUNCT
ajfa-883	13	8	viz	viz	PROPN
ajfa-883	13	9	.	.	PROPN
ajfa-883	13	10	,	,	PUNCT
ajfa-883	13	11	man	man	NOUN
ajfa-883	13	12	,	,	PUNCT
ajfa-883	13	13	money	money	NOUN
ajfa-883	13	14	,	,	PUNCT
ajfa-883	13	15	material	material	NOUN
ajfa-883	13	16	and	and	CCONJ
ajfa-883	13	17	land	land	NOUN
ajfa-883	13	18	,	,	PUNCT
ajfa-883	13	19	the	the	DET
ajfa-883	13	20	last	last	ADJ
ajfa-883	13	21	three	three	NUM
ajfa-883	13	22	of	of	ADP
ajfa-883	13	23	them	they	PRON
ajfa-883	13	24	are	be	AUX
ajfa-883	13	25	amenable	amenable	ADJ
ajfa-883	13	26	to	to	ADP
ajfa-883	13	27	conventional	conventional	ADJ
ajfa-883	13	28	accounting	accounting	NOUN
ajfa-883	13	29	,	,	PUNCT
ajfa-883	13	30	but	but	CCONJ
ajfa-883	13	31	the	the	DET
ajfa-883	13	32	first	first	ADJ
ajfa-883	13	33	one	one	NUM
ajfa-883	13	34	,	,	PUNCT
ajfa-883	13	35	i.e.	i.e.	X
ajfa-883	13	36	,	,	PUNCT
ajfa-883	13	37	the	the	DET
ajfa-883	13	38	human	human	ADJ
ajfa-883	13	39	resource	resource	NOUN
ajfa-883	13	40	has	have	AUX
ajfa-883	13	41	not	not	PART
ajfa-883	13	42	been	be	AUX
ajfa-883	13	43	subject	subject	ADJ
ajfa-883	13	44	to	to	ADP
ajfa-883	13	45	such	such	ADJ
ajfa-883	13	46	accounting	accounting	NOUN
ajfa-883	13	47	(	(	PUNCT
ajfa-883	13	48	carme	carme	PROPN
ajfa-883	13	49	,	,	PUNCT
ajfa-883	13	50	barcons	barcons	PROPN
ajfa-883	13	51	et	et	NOUN
ajfa-883	13	52	.	.	PUNCT
ajfa-883	14	1	al	al	PROPN
ajfa-883	14	2	1995	1995	NUM
ajfa-883	14	3	)	)	PUNCT
ajfa-883	14	4	.	.	PUNCT
ajfa-883	15	1	over	over	ADP
ajfa-883	15	2	the	the	DET
ajfa-883	15	3	last	last	ADJ
ajfa-883	15	4	two	two	NUM
ajfa-883	15	5	decades	decade	NOUN
ajfa-883	15	6	the	the	DET
ajfa-883	15	7	idea	idea	NOUN
ajfa-883	15	8	of	of	ADP
ajfa-883	15	9	accounting	account	VERB
ajfa-883	15	10	for	for	ADP
ajfa-883	15	11	human	human	ADJ
ajfa-883	15	12	resources	resource	NOUN
ajfa-883	15	13	is	be	AUX
ajfa-883	15	14	gaining	gain	VERB
ajfa-883	15	15	active	active	ADJ
ajfa-883	15	16	consideration	consideration	NOUN
ajfa-883	15	17	.	.	PUNCT
ajfa-883	16	1	so	so	ADV
ajfa-883	16	2	,	,	PUNCT
ajfa-883	16	3	hra	hra	PROPN
ajfa-883	16	4	is	be	AUX
ajfa-883	16	5	not	not	PART
ajfa-883	16	6	a	a	DET
ajfa-883	16	7	new	new	ADJ
ajfa-883	16	8	issue	issue	NOUN
ajfa-883	16	9	in	in	ADP
ajfa-883	16	10	economics	economic	NOUN
ajfa-883	16	11	.	.	PUNCT
ajfa-883	17	1	economists	economist	NOUN
ajfa-883	17	2	consider	consider	VERB
ajfa-883	17	3	human	human	ADJ
ajfa-883	17	4	capital	capital	NOUN
ajfa-883	17	5	as	as	ADP
ajfa-883	17	6	a	a	DET
ajfa-883	17	7	production	production	NOUN
ajfa-883	17	8	factor	factor	NOUN
ajfa-883	17	9	,	,	PUNCT
ajfa-883	17	10	and	and	CCONJ
ajfa-883	17	11	they	they	PRON
ajfa-883	17	12	explore	explore	VERB
ajfa-883	17	13	different	different	ADJ
ajfa-883	17	14	ways	way	NOUN
ajfa-883	17	15	of	of	ADP
ajfa-883	17	16	measuring	measure	VERB
ajfa-883	17	17	its	its	PRON
ajfa-883	17	18	investment	investment	NOUN
ajfa-883	17	19	in	in	ADP
ajfa-883	17	20	education	education	NOUN
ajfa-883	17	21	,	,	PUNCT
ajfa-883	17	22	health	health	NOUN
ajfa-883	17	23	,	,	PUNCT
ajfa-883	17	24	and	and	CCONJ
ajfa-883	17	25	other	other	ADJ
ajfa-883	17	26	areas	area	NOUN
ajfa-883	17	27	.	.	PUNCT
ajfa-883	18	1	accountants	accountant	NOUN
ajfa-883	18	2	have	have	AUX
ajfa-883	18	3	recognized	recognize	VERB
ajfa-883	18	4	the	the	DET
ajfa-883	18	5	value	value	NOUN
ajfa-883	18	6	of	of	ADP
ajfa-883	18	7	human	human	ADJ
ajfa-883	18	8	assets	asset	NOUN
ajfa-883	18	9	for	for	ADP
ajfa-883	18	10	at	at	ADV
ajfa-883	18	11	least	least	ADV
ajfa-883	18	12	70	70	NUM
ajfa-883	18	13	years	year	NOUN
ajfa-883	18	14	.	.	PUNCT
ajfa-883	19	1	research	research	NOUN
ajfa-883	19	2	into	into	ADP
ajfa-883	19	3	true	true	ADJ
ajfa-883	19	4	hra	hra	PROPN
ajfa-883	19	5	began	begin	VERB
ajfa-883	19	6	in	in	ADP
ajfa-883	19	7	the	the	DET
ajfa-883	19	8	1960s	1960	NOUN
ajfa-883	19	9	by	by	ADP
ajfa-883	19	10	rensis	rensis	NOUN
ajfa-883	19	11	likert	likert	NOUN
ajfa-883	19	12	(	(	PUNCT
ajfa-883	19	13	bowers	bower	NOUN
ajfa-883	19	14	,	,	PUNCT
ajfa-883	19	15	1973	1973	NUM
ajfa-883	19	16	)	)	PUNCT
ajfa-883	19	17	.	.	PUNCT
ajfa-883	20	1	likert	likert	NOUN
ajfa-883	20	2	defends	defend	VERB
ajfa-883	20	3	long	long	ADJ
ajfa-883	20	4	-	-	PUNCT
ajfa-883	20	5	term	term	NOUN
ajfa-883	20	6	planning	planning	NOUN
ajfa-883	20	7	by	by	ADP
ajfa-883	20	8	strong	strong	ADJ
ajfa-883	20	9	pressure	pressure	NOUN
ajfa-883	20	10	on	on	ADP
ajfa-883	20	11	human	human	ADJ
ajfa-883	20	12	resources	resource	NOUN
ajfa-883	20	13	'	'	PART
ajfa-883	20	14	qualitative	qualitative	ADJ
ajfa-883	20	15	variables	variable	NOUN
ajfa-883	20	16	,	,	PUNCT
ajfa-883	20	17	resulting	result	VERB
ajfa-883	20	18	in	in	ADP
ajfa-883	20	19	greater	great	ADJ
ajfa-883	20	20	benefits	benefit	NOUN
ajfa-883	20	21	in	in	ADP
ajfa-883	20	22	the	the	DET
ajfa-883	20	23	long	long	ADJ
ajfa-883	20	24	run	run	NOUN
ajfa-883	20	25	.	.	PUNCT
ajfa-883	21	1	looking	look	VERB
ajfa-883	21	2	at	at	ADP
ajfa-883	21	3	different	different	ADJ
ajfa-883	21	4	proposals	proposal	NOUN
ajfa-883	21	5	(	(	PUNCT
ajfa-883	21	6	conner	conner	NOUN
ajfa-883	21	7	,	,	PUNCT
ajfa-883	21	8	1991	1991	NUM
ajfa-883	21	9	)	)	PUNCT
ajfa-883	21	10	,	,	PUNCT
ajfa-883	21	11	the	the	DET
ajfa-883	21	12	resource	resource	NOUN
ajfa-883	21	13	theory	theory	NOUN
ajfa-883	21	14	considers	consider	VERB
ajfa-883	21	15	human	human	ADJ
ajfa-883	21	16	resources	resource	NOUN
ajfa-883	21	17	in	in	ADP
ajfa-883	21	18	a	a	DET
ajfa-883	21	19	more	more	ADV
ajfa-883	21	20	explicit	explicit	ADJ
ajfa-883	21	21	way	way	NOUN
ajfa-883	21	22	.	.	PUNCT
ajfa-883	22	1	this	this	DET
ajfa-883	22	2	theory	theory	NOUN
ajfa-883	22	3	considers	consider	VERB
ajfa-883	22	4	that	that	SCONJ
ajfa-883	22	5	the	the	DET
ajfa-883	22	6	competitive	competitive	ADJ
ajfa-883	22	7	position	position	NOUN
ajfa-883	22	8	of	of	ADP
ajfa-883	22	9	a	a	DET
ajfa-883	22	10	firm	firm	NOUN
ajfa-883	22	11	depends	depend	VERB
ajfa-883	22	12	on	on	ADP
ajfa-883	22	13	its	its	PRON
ajfa-883	22	14	specific	specific	ADJ
ajfa-883	22	15	and	and	CCONJ
ajfa-883	22	16	not	not	PART
ajfa-883	22	17	duplicated	duplicate	VERB
ajfa-883	22	18	assets	asset	NOUN
ajfa-883	22	19	.	.	PUNCT
ajfa-883	23	1	the	the	DET
ajfa-883	23	2	most	most	ADV
ajfa-883	23	3	specific	specific	ADJ
ajfa-883	23	4	(	(	PUNCT
ajfa-883	23	5	and	and	CCONJ
ajfa-883	23	6	not	not	PART
ajfa-883	23	7	duplicated	duplicate	VERB
ajfa-883	23	8	)	)	PUNCT
ajfa-883	23	9	asset	asset	NOUN
ajfa-883	23	10	that	that	SCONJ
ajfa-883	23	11	an	an	DET
ajfa-883	23	12	enterprise	enterprise	NOUN
ajfa-883	23	13	has	have	VERB
ajfa-883	23	14	is	be	AUX
ajfa-883	23	15	its	its	PRON
ajfa-883	23	16	personnel	personnel	NOUN
ajfa-883	23	17	.	.	PUNCT
ajfa-883	24	1	it	it	PRON
ajfa-883	24	2	takes	take	VERB
ajfa-883	24	3	advantage	advantage	NOUN
ajfa-883	24	4	of	of	ADP
ajfa-883	24	5	their	their	PRON
ajfa-883	24	6	interdependent	interdependent	ADJ
ajfa-883	24	7	knowledge	knowledge	NOUN
ajfa-883	24	8	.	.	PUNCT
ajfa-883	25	1	that	that	PRON
ajfa-883	25	2	would	would	AUX
ajfa-883	25	3	explain	explain	VERB
ajfa-883	25	4	why	why	SCONJ
ajfa-883	25	5	some	some	DET
ajfa-883	25	6	firms	firm	NOUN
ajfa-883	25	7	are	be	AUX
ajfa-883	25	8	more	more	ADV
ajfa-883	25	9	productive	productive	ADJ
ajfa-883	25	10	than	than	ADP
ajfa-883	25	11	others	other	NOUN
ajfa-883	25	12	.	.	PUNCT
ajfa-883	26	1	with	with	ADP
ajfa-883	26	2	the	the	DET
ajfa-883	26	3	same	same	ADJ
ajfa-883	26	4	technology	technology	NOUN
ajfa-883	26	5	,	,	PUNCT
ajfa-883	26	6	a	a	DET
ajfa-883	26	7	solid	solid	ADJ
ajfa-883	26	8	human	human	ADJ
ajfa-883	26	9	resource	resource	NOUN
ajfa-883	26	10	team	team	NOUN
ajfa-883	26	11	makes	make	VERB
ajfa-883	26	12	all	all	DET
ajfa-883	26	13	the	the	DET
ajfa-883	26	14	difference	difference	NOUN
ajfa-883	26	15	(	(	PUNCT
ajfa-883	26	16	archel	archel	NOUN
ajfa-883	26	17	,	,	PUNCT
ajfa-883	26	18	1995	1995	NUM
ajfa-883	26	19	)	)	PUNCT
ajfa-883	26	20	.	.	PUNCT
ajfa-883	27	1	hra	hra	PROPN
ajfa-883	27	2	has	have	AUX
ajfa-883	27	3	attracted	attract	VERB
ajfa-883	27	4	a	a	DET
ajfa-883	27	5	considerable	considerable	ADJ
ajfa-883	27	6	amount	amount	NOUN
ajfa-883	27	7	of	of	ADP
ajfa-883	27	8	interest	interest	NOUN
ajfa-883	27	9	in	in	ADP
ajfa-883	27	10	a	a	DET
ajfa-883	27	11	comparatively	comparatively	ADV
ajfa-883	27	12	short	short	ADJ
ajfa-883	27	13	period	period	NOUN
ajfa-883	27	14	of	of	ADP
ajfa-883	27	15	time	time	NOUN
ajfa-883	27	16	.	.	PUNCT
ajfa-883	28	1	although	although	SCONJ
ajfa-883	28	2	many	many	ADJ
ajfa-883	28	3	works	work	VERB
ajfa-883	28	4	on	on	ADP
ajfa-883	28	5	behavioral	behavioral	ADJ
ajfa-883	28	6	and	and	CCONJ
ajfa-883	28	7	organizational	organizational	ADJ
ajfa-883	28	8	aspects	aspect	NOUN
ajfa-883	28	9	of	of	ADP
ajfa-883	28	10	accounting	accounting	NOUN
ajfa-883	28	11	have	have	AUX
ajfa-883	28	12	been	be	AUX
ajfa-883	28	13	conducted	conduct	VERB
ajfa-883	28	14	,	,	PUNCT
ajfa-883	28	15	but	but	CCONJ
ajfa-883	28	16	research	research	NOUN
ajfa-883	28	17	,	,	PUNCT
ajfa-883	28	18	writings	writing	NOUN
ajfa-883	28	19	,	,	PUNCT
ajfa-883	28	20	enthusiasms	enthusiasm	NOUN
ajfa-883	28	21	as	as	ADV
ajfa-883	28	22	well	well	ADV
ajfa-883	28	23	as	as	ADP
ajfa-883	28	24	criticisms	criticism	NOUN
ajfa-883	28	25	and	and	CCONJ
ajfa-883	28	26	disappointments	disappointment	NOUN
ajfa-883	28	27	have	have	AUX
ajfa-883	28	28	greatly	greatly	ADV
ajfa-883	28	29	flourished	flourish	VERB
ajfa-883	28	30	in	in	ADP
ajfa-883	28	31	hra	hra	PROPN
ajfa-883	28	32	area	area	NOUN
ajfa-883	28	33	(	(	PUNCT
ajfa-883	28	34	topomy	topomy	NOUN
ajfa-883	28	35	deb	deb	PROPN
ajfa-883	28	36	,	,	PUNCT
ajfa-883	28	37	2009	2009	NUM
ajfa-883	28	38	)	)	PUNCT
ajfa-883	28	39	.	.	PUNCT
ajfa-883	29	1	business	business	NOUN
ajfa-883	29	2	enterprises	enterprise	NOUN
ajfa-883	29	3	often	often	ADV
ajfa-883	29	4	proclaim	proclaim	VERB
ajfa-883	29	5	that	that	SCONJ
ajfa-883	29	6	their	their	PRON
ajfa-883	29	7	labor	labor	NOUN
ajfa-883	29	8	force	force	NOUN
ajfa-883	29	9	is	be	AUX
ajfa-883	29	10	their	their	PRON
ajfa-883	29	11	most	most	ADV
ajfa-883	29	12	important	important	ADJ
ajfa-883	29	13	asset	asset	NOUN
ajfa-883	29	14	,	,	PUNCT
ajfa-883	29	15	while	while	SCONJ
ajfa-883	29	16	at	at	ADP
ajfa-883	29	17	the	the	DET
ajfa-883	29	18	same	same	ADJ
ajfa-883	29	19	time	time	NOUN
ajfa-883	29	20	they	they	PRON
ajfa-883	29	21	fail	fail	VERB
ajfa-883	29	22	to	to	PART
ajfa-883	29	23	recognize	recognize	VERB
ajfa-883	29	24	it	it	PRON
ajfa-883	29	25	in	in	ADP
ajfa-883	29	26	managerial	managerial	ADJ
ajfa-883	29	27	planning	planning	NOUN
ajfa-883	29	28	,	,	PUNCT
ajfa-883	29	29	decision	decision	NOUN
ajfa-883	29	30	-	-	PUNCT
ajfa-883	29	31	making	making	NOUN
ajfa-883	29	32	and	and	CCONJ
ajfa-883	29	33	in	in	ADP
ajfa-883	29	34	published	publish	VERB
ajfa-883	29	35	annual	annual	ADJ
ajfa-883	29	36	reports	report	NOUN
ajfa-883	29	37	.	.	PUNCT
ajfa-883	30	1	hra	hra	PROPN
ajfa-883	30	2	attempts	attempt	VERB
ajfa-883	30	3	,	,	PUNCT
ajfa-883	30	4	in	in	ADP
ajfa-883	30	5	most	most	ADJ
ajfa-883	30	6	cases	case	NOUN
ajfa-883	30	7	,	,	PUNCT
ajfa-883	30	8	have	have	AUX
ajfa-883	30	9	been	be	AUX
ajfa-883	30	10	directed	direct	VERB
ajfa-883	30	11	to	to	ADP
ajfa-883	30	12	an	an	DET
ajfa-883	30	13	internal	internal	ADJ
ajfa-883	30	14	,	,	PUNCT
ajfa-883	30	15	management	management	NOUN
ajfa-883	30	16	control	control	NOUN
ajfa-883	30	17	perspective	perspective	NOUN
ajfa-883	30	18	.	.	PUNCT
ajfa-883	31	1	however	however	ADV
ajfa-883	31	2	,	,	PUNCT
ajfa-883	31	3	the	the	DET
ajfa-883	31	4	potential	potential	ADJ
ajfa-883	31	5	usefulness	usefulness	NOUN
ajfa-883	31	6	of	of	ADP
ajfa-883	31	7	hra	hra	PROPN
ajfa-883	31	8	information	information	NOUN
ajfa-883	31	9	would	would	AUX
ajfa-883	31	10	seem	seem	VERB
ajfa-883	31	11	to	to	PART
ajfa-883	31	12	be	be	AUX
ajfa-883	31	13	even	even	ADV
ajfa-883	31	14	greater	great	ADJ
ajfa-883	31	15	for	for	ADP
ajfa-883	31	16	the	the	DET
ajfa-883	31	17	external	external	ADJ
ajfa-883	31	18	decision	decision	NOUN
ajfa-883	31	19	-	-	PUNCT
ajfa-883	31	20	makers	maker	NOUN
ajfa-883	31	21	than	than	ADP
ajfa-883	31	22	for	for	ADP
ajfa-883	31	23	the	the	DET
ajfa-883	31	24	company	company	NOUN
ajfa-883	31	25	's	's	PART
ajfa-883	31	26	management	management	NOUN
ajfa-883	31	27	(	(	PUNCT
ajfa-883	31	28	jan	jan	PROPN
ajfa-883	31	29	bratton	bratton	PROPN
ajfa-883	31	30	,	,	PUNCT
ajfa-883	31	31	2003	2003	NUM
ajfa-883	31	32	)	)	PUNCT
ajfa-883	31	33	.	.	PUNCT
ajfa-883	32	1	there	there	PRON
ajfa-883	32	2	are	be	VERB
ajfa-883	32	3	two	two	NUM
ajfa-883	32	4	reasons	reason	NOUN
ajfa-883	32	5	for	for	ADP
ajfa-883	32	6	including	include	VERB
ajfa-883	32	7	human	human	ADJ
ajfa-883	32	8	resources	resource	NOUN
ajfa-883	32	9	in	in	ADP
ajfa-883	32	10	accounting	accounting	NOUN
ajfa-883	32	11	(	(	PUNCT
ajfa-883	32	12	ripoll	ripoll	NOUN
ajfa-883	32	13	and	and	CCONJ
ajfa-883	32	14	labatut	labatut	PROPN
ajfa-883	32	15	,	,	PUNCT
ajfa-883	32	16	1994	1994	NUM
ajfa-883	32	17	)	)	PUNCT
ajfa-883	32	18	.	.	PUNCT
ajfa-883	33	1	first	first	ADV
ajfa-883	33	2	,	,	PUNCT
ajfa-883	33	3	people	people	NOUN
ajfa-883	33	4	are	be	AUX
ajfa-883	33	5	a	a	DET
ajfa-883	33	6	valuable	valuable	ADJ
ajfa-883	33	7	resource	resource	NOUN
ajfa-883	33	8	to	to	ADP
ajfa-883	33	9	a	a	DET
ajfa-883	33	10	firm	firm	NOUN
ajfa-883	33	11	so	so	ADV
ajfa-883	33	12	long	long	ADV
ajfa-883	33	13	as	as	SCONJ
ajfa-883	33	14	they	they	PRON
ajfa-883	33	15	perform	perform	VERB
ajfa-883	33	16	services	service	NOUN
ajfa-883	33	17	that	that	PRON
ajfa-883	33	18	can	can	AUX
ajfa-883	33	19	be	be	AUX
ajfa-883	33	20	quantified	quantify	VERB
ajfa-883	33	21	.	.	PUNCT
ajfa-883	34	1	the	the	DET
ajfa-883	34	2	firm	firm	NOUN
ajfa-883	34	3	need	need	AUX
ajfa-883	34	4	not	not	PART
ajfa-883	34	5	own	own	VERB
ajfa-883	34	6	a	a	DET
ajfa-883	34	7	person	person	NOUN
ajfa-883	34	8	for	for	SCONJ
ajfa-883	34	9	him	he	PRON
ajfa-883	34	10	to	to	PART
ajfa-883	34	11	be	be	AUX
ajfa-883	34	12	considered	consider	VERB
ajfa-883	34	13	a	a	DET
ajfa-883	34	14	resource	resource	NOUN
ajfa-883	34	15	.	.	PUNCT
ajfa-883	35	1	second	second	ADJ
ajfa-883	35	2	,	,	PUNCT
ajfa-883	35	3	the	the	DET
ajfa-883	35	4	value	value	NOUN
ajfa-883	35	5	of	of	ADP
ajfa-883	35	6	a	a	DET
ajfa-883	35	7	person	person	NOUN
ajfa-883	35	8	as	as	ADP
ajfa-883	35	9	a	a	DET
ajfa-883	35	10	resource	resource	NOUN
ajfa-883	35	11	depends	depend	VERB
ajfa-883	35	12	on	on	ADP
ajfa-883	35	13	how	how	SCONJ
ajfa-883	35	14	he	he	PRON
ajfa-883	35	15	is	be	AUX
ajfa-883	35	16	employed	employ	VERB
ajfa-883	35	17	.	.	PUNCT
ajfa-883	36	1	so	so	ADV
ajfa-883	36	2	management	management	NOUN
ajfa-883	36	3	style	style	NOUN
ajfa-883	36	4	will	will	AUX
ajfa-883	36	5	also	also	ADV
ajfa-883	36	6	influence	influence	VERB
ajfa-883	36	7	the	the	DET
ajfa-883	36	8	human	human	ADJ
ajfa-883	36	9	resource	resource	NOUN
ajfa-883	36	10	value	value	NOUN
ajfa-883	36	11	.	.	PUNCT
ajfa-883	37	1	the	the	DET
ajfa-883	37	2	present	present	ADJ
ajfa-883	37	3	paper	paper	NOUN
ajfa-883	37	4	focuses	focus	VERB
ajfa-883	37	5	on	on	ADP
ajfa-883	37	6	hra	hra	PROPN
ajfa-883	37	7	information	information	NOUN
ajfa-883	37	8	in	in	ADP
ajfa-883	37	9	aspects	aspect	NOUN
ajfa-883	37	10	usefulness	usefulness	NOUN
ajfa-883	37	11	,	,	PUNCT
ajfa-883	37	12	decisionmaking	decisionmake	VERB
ajfa-883	37	13	,	,	PUNCT
ajfa-883	37	14	valuation	valuation	NOUN
ajfa-883	37	15	and	and	CCONJ
ajfa-883	37	16	related	related	ADJ
ajfa-883	37	17	issues	issue	NOUN
ajfa-883	37	18	.	.	PUNCT
ajfa-883	38	1	2	2	X
ajfa-883	38	2	.	.	X
ajfa-883	38	3	human	human	ADJ
ajfa-883	38	4	resource	resource	NOUN
ajfa-883	38	5	accounting	account	VERB
ajfa-883	38	6	in	in	ADP
ajfa-883	38	7	aspects	aspect	NOUN
ajfa-883	38	8	reporting	reporting	NOUN
ajfa-883	38	9	and	and	CCONJ
ajfa-883	38	10	decision	decision	NOUN
ajfa-883	38	11	-	-	PUNCT
ajfa-883	38	12	making	make	VERB
ajfa-883	38	13	the	the	DET
ajfa-883	38	14	american	american	PROPN
ajfa-883	38	15	accounting	accounting	PROPN
ajfa-883	38	16	association	association	PROPN
ajfa-883	38	17	(	(	PUNCT
ajfa-883	38	18	1970	1970	NUM
ajfa-883	38	19	)	)	PUNCT
ajfa-883	38	20	defines	define	VERB
ajfa-883	38	21	hra	hra	PROPN
ajfa-883	38	22	as	as	ADP
ajfa-883	38	23	"	"	PUNCT
ajfa-883	38	24	the	the	DET
ajfa-883	38	25	human	human	ADJ
ajfa-883	38	26	resources	resource	NOUN
ajfa-883	38	27	identification	identification	NOUN
ajfa-883	38	28	and	and	CCONJ
ajfa-883	38	29	measuring	measuring	NOUN
ajfa-883	38	30	process	process	NOUN
ajfa-883	38	31	and	and	CCONJ
ajfa-883	38	32	also	also	ADV
ajfa-883	38	33	its	its	PRON
ajfa-883	38	34	communication	communication	NOUN
ajfa-883	38	35	to	to	ADP
ajfa-883	38	36	the	the	DET
ajfa-883	38	37	interested	interested	ADJ
ajfa-883	38	38	parties	party	NOUN
ajfa-883	38	39	.	.	PUNCT
ajfa-883	38	40	"	"	PUNCT
ajfa-883	39	1	the	the	DET
ajfa-883	39	2	immediate	immediate	ADJ
ajfa-883	39	3	impact	impact	NOUN
ajfa-883	39	4	of	of	ADP
ajfa-883	39	5	human	human	ADJ
ajfa-883	39	6	resource	resource	NOUN
ajfa-883	39	7	costs	cost	NOUN
ajfa-883	39	8	on	on	ADP
ajfa-883	39	9	reported	report	VERB
ajfa-883	39	10	profits	profit	NOUN
ajfa-883	39	11	may	may	AUX
ajfa-883	39	12	lead	lead	VERB
ajfa-883	39	13	to	to	ADP
ajfa-883	39	14	decisions	decision	NOUN
ajfa-883	39	15	that	that	PRON
ajfa-883	39	16	are	be	AUX
ajfa-883	39	17	influenced	influence	VERB
ajfa-883	39	18	by	by	ADP
ajfa-883	39	19	tax	tax	NOUN
ajfa-883	39	20	considerations	consideration	NOUN
ajfa-883	39	21	toward	toward	ADP
ajfa-883	39	22	reporting	report	VERB
ajfa-883	39	23	larger	large	ADJ
ajfa-883	39	24	or	or	CCONJ
ajfa-883	39	25	smaller	small	ADJ
ajfa-883	39	26	profits	profit	NOUN
ajfa-883	39	27	for	for	ADP
ajfa-883	39	28	a	a	DET
ajfa-883	39	29	period	period	NOUN
ajfa-883	39	30	.	.	PUNCT
ajfa-883	40	1	asian	asian	ADJ
ajfa-883	40	2	journal	journal	PROPN
ajfa-883	40	3	of	of	ADP
ajfa-883	40	4	finance	finance	PROPN
ajfa-883	40	5	&	&	CCONJ
ajfa-883	40	6	accounting	accounting	PROPN
ajfa-883	40	7	issn	issn	PROPN
ajfa-883	40	8	1946	1946	NUM
ajfa-883	40	9	-	-	PUNCT
ajfa-883	40	10	052x	052x	NOUN
ajfa-883	40	11	2011	2011	NUM
ajfa-883	40	12	,	,	PUNCT
ajfa-883	40	13	vol	vol	NOUN
ajfa-883	40	14	.	.	PROPN
ajfa-883	41	1	3	3	NUM
ajfa-883	41	2	,	,	PUNCT
ajfa-883	41	3	no	no	INTJ
ajfa-883	41	4	.	.	NOUN
ajfa-883	41	5	1	1	NUM
ajfa-883	41	6	:	:	PUNCT
ajfa-883	41	7	e14	e14	X
ajfa-883	41	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	41	9	for	for	ADP
ajfa-883	41	10	example	example	NOUN
ajfa-883	41	11	,	,	PUNCT
ajfa-883	41	12	a	a	DET
ajfa-883	41	13	manager	manager	NOUN
ajfa-883	41	14	trying	try	VERB
ajfa-883	41	15	hard	hard	ADV
ajfa-883	41	16	to	to	PART
ajfa-883	41	17	minimize	minimize	VERB
ajfa-883	41	18	tax	tax	NOUN
ajfa-883	41	19	payments	payment	NOUN
ajfa-883	41	20	,	,	PUNCT
ajfa-883	41	21	will	will	AUX
ajfa-883	41	22	look	look	VERB
ajfa-883	41	23	with	with	ADP
ajfa-883	41	24	great	great	ADJ
ajfa-883	41	25	favor	favor	NOUN
ajfa-883	41	26	on	on	ADP
ajfa-883	41	27	human	human	ADJ
ajfa-883	41	28	resource	resource	NOUN
ajfa-883	41	29	investment	investment	NOUN
ajfa-883	41	30	that	that	PRON
ajfa-883	41	31	is	be	AUX
ajfa-883	41	32	expensed	expense	VERB
ajfa-883	41	33	than	than	ADP
ajfa-883	41	34	on	on	ADP
ajfa-883	41	35	physical	physical	ADJ
ajfa-883	41	36	resource	resource	NOUN
ajfa-883	41	37	investment	investment	NOUN
ajfa-883	41	38	to	to	PART
ajfa-883	41	39	get	get	VERB
ajfa-883	41	40	a	a	DET
ajfa-883	41	41	short	short	ADJ
ajfa-883	41	42	run	run	NOUN
ajfa-883	41	43	tax	tax	NOUN
ajfa-883	41	44	advantage	advantage	NOUN
ajfa-883	41	45	,	,	PUNCT
ajfa-883	41	46	while	while	SCONJ
ajfa-883	41	47	a	a	DET
ajfa-883	41	48	manager	manager	NOUN
ajfa-883	41	49	already	already	ADV
ajfa-883	41	50	conscious	conscious	ADJ
ajfa-883	41	51	of	of	ADP
ajfa-883	41	52	the	the	DET
ajfa-883	41	53	embarrassing	embarrassing	ADJ
ajfa-883	41	54	aspects	aspect	NOUN
ajfa-883	41	55	of	of	ADP
ajfa-883	41	56	a	a	DET
ajfa-883	41	57	declining	decline	VERB
ajfa-883	41	58	profit	profit	NOUN
ajfa-883	41	59	trend	trend	NOUN
ajfa-883	41	60	may	may	AUX
ajfa-883	41	61	favor	favor	VERB
ajfa-883	41	62	physical	physical	ADJ
ajfa-883	41	63	resource	resource	NOUN
ajfa-883	41	64	investment	investment	NOUN
ajfa-883	41	65	over	over	ADP
ajfa-883	41	66	human	human	ADJ
ajfa-883	41	67	resource	resource	NOUN
ajfa-883	41	68	investment	investment	NOUN
ajfa-883	41	69	so	so	SCONJ
ajfa-883	41	70	as	as	SCONJ
ajfa-883	41	71	to	to	PART
ajfa-883	41	72	postpone	postpone	VERB
ajfa-883	41	73	the	the	DET
ajfa-883	41	74	impact	impact	NOUN
ajfa-883	41	75	upon	upon	SCONJ
ajfa-883	41	76	reported	report	VERB
ajfa-883	41	77	profits	profit	NOUN
ajfa-883	41	78	.	.	PUNCT
ajfa-883	42	1	hra	hra	PROPN
ajfa-883	42	2	could	could	AUX
ajfa-883	42	3	avoid	avoid	VERB
ajfa-883	42	4	this	this	DET
ajfa-883	42	5	unintended	unintended	ADJ
ajfa-883	42	6	and	and	CCONJ
ajfa-883	42	7	unjustified	unjustified	ADJ
ajfa-883	42	8	bias	bias	NOUN
ajfa-883	42	9	.	.	PUNCT
ajfa-883	43	1	it	it	PRON
ajfa-883	43	2	may	may	AUX
ajfa-883	43	3	be	be	AUX
ajfa-883	43	4	suggested	suggest	VERB
ajfa-883	43	5	further	far	ADV
ajfa-883	43	6	that	that	SCONJ
ajfa-883	43	7	hra	hra	PROPN
ajfa-883	43	8	is	be	AUX
ajfa-883	43	9	in	in	ADP
ajfa-883	43	10	itself	itself	PRON
ajfa-883	43	11	a	a	DET
ajfa-883	43	12	way	way	NOUN
ajfa-883	43	13	of	of	ADP
ajfa-883	43	14	communicating	communicate	VERB
ajfa-883	43	15	to	to	ADP
ajfa-883	43	16	the	the	DET
ajfa-883	43	17	people	people	NOUN
ajfa-883	43	18	of	of	ADP
ajfa-883	43	19	an	an	DET
ajfa-883	43	20	organization	organization	NOUN
ajfa-883	43	21	that	that	PRON
ajfa-883	43	22	their	their	PRON
ajfa-883	43	23	role	role	NOUN
ajfa-883	43	24	is	be	AUX
ajfa-883	43	25	considered	consider	VERB
ajfa-883	43	26	valuable	valuable	ADJ
ajfa-883	43	27	and	and	CCONJ
ajfa-883	43	28	that	that	SCONJ
ajfa-883	43	29	managers	manager	NOUN
ajfa-883	43	30	are	be	AUX
ajfa-883	43	31	going	go	VERB
ajfa-883	43	32	to	to	PART
ajfa-883	43	33	be	be	AUX
ajfa-883	43	34	evaluated	evaluate	VERB
ajfa-883	43	35	,	,	PUNCT
ajfa-883	43	36	at	at	ADP
ajfa-883	43	37	least	least	ADJ
ajfa-883	43	38	in	in	ADP
ajfa-883	43	39	part	part	NOUN
ajfa-883	43	40	,	,	PUNCT
ajfa-883	43	41	on	on	ADP
ajfa-883	43	42	the	the	DET
ajfa-883	43	43	basis	basis	NOUN
ajfa-883	43	44	of	of	ADP
ajfa-883	43	45	their	their	PRON
ajfa-883	43	46	contribution	contribution	NOUN
ajfa-883	43	47	to	to	ADP
ajfa-883	43	48	the	the	DET
ajfa-883	43	49	development	development	NOUN
ajfa-883	43	50	of	of	ADP
ajfa-883	43	51	the	the	DET
ajfa-883	43	52	human	human	ADJ
ajfa-883	43	53	resource	resource	NOUN
ajfa-883	43	54	under	under	ADP
ajfa-883	43	55	their	their	PRON
ajfa-883	43	56	control	control	NOUN
ajfa-883	43	57	.	.	PUNCT
ajfa-883	44	1	if	if	SCONJ
ajfa-883	44	2	this	this	DET
ajfa-883	44	3	communication	communication	NOUN
ajfa-883	44	4	is	be	AUX
ajfa-883	44	5	effective	effective	ADJ
ajfa-883	44	6	,	,	PUNCT
ajfa-883	44	7	it	it	PRON
ajfa-883	44	8	will	will	AUX
ajfa-883	44	9	most	most	ADV
ajfa-883	44	10	certainly	certainly	ADV
ajfa-883	44	11	affect	affect	VERB
ajfa-883	44	12	decisions	decision	NOUN
ajfa-883	44	13	and	and	CCONJ
ajfa-883	44	14	behavior	behavior	NOUN
ajfa-883	44	15	.	.	PUNCT
ajfa-883	45	1	the	the	DET
ajfa-883	45	2	assessment	assessment	NOUN
ajfa-883	45	3	of	of	ADP
ajfa-883	45	4	human	human	ADJ
ajfa-883	45	5	resource	resource	NOUN
ajfa-883	45	6	conditions	condition	NOUN
ajfa-883	45	7	is	be	AUX
ajfa-883	45	8	likely	likely	ADJ
ajfa-883	45	9	to	to	PART
ajfa-883	45	10	encourage	encourage	VERB
ajfa-883	45	11	managers	manager	NOUN
ajfa-883	45	12	to	to	PART
ajfa-883	45	13	take	take	VERB
ajfa-883	45	14	long	long	ADJ
ajfa-883	45	15	run	run	NOUN
ajfa-883	45	16	view	view	NOUN
ajfa-883	45	17	of	of	ADP
ajfa-883	45	18	their	their	PRON
ajfa-883	45	19	decisions	decision	NOUN
ajfa-883	45	20	(	(	PUNCT
ajfa-883	45	21	bino	bino	PROPN
ajfa-883	45	22	catasus	catasus	NOUN
ajfa-883	45	23	,	,	PUNCT
ajfa-883	45	24	2009	2009	NUM
ajfa-883	45	25	)	)	PUNCT
ajfa-883	45	26	.	.	PUNCT
ajfa-883	46	1	the	the	DET
ajfa-883	46	2	impact	impact	NOUN
ajfa-883	46	3	of	of	ADP
ajfa-883	46	4	human	human	ADJ
ajfa-883	46	5	resource	resource	NOUN
ajfa-883	46	6	investments	investment	NOUN
ajfa-883	46	7	as	as	ADV
ajfa-883	46	8	well	well	ADV
ajfa-883	46	9	as	as	ADP
ajfa-883	46	10	other	other	ADJ
ajfa-883	46	11	decisions	decision	NOUN
ajfa-883	46	12	and	and	CCONJ
ajfa-883	46	13	management	management	NOUN
ajfa-883	46	14	styles	style	NOUN
ajfa-883	46	15	are	be	AUX
ajfa-883	46	16	now	now	ADV
ajfa-883	46	17	represented	represent	VERB
ajfa-883	46	18	as	as	ADP
ajfa-883	46	19	a	a	DET
ajfa-883	46	20	human	human	ADJ
ajfa-883	46	21	resource	resource	NOUN
ajfa-883	46	22	condition	condition	NOUN
ajfa-883	46	23	precedent	precedent	NOUN
ajfa-883	46	24	to	to	ADP
ajfa-883	46	25	the	the	DET
ajfa-883	46	26	ultimate	ultimate	ADJ
ajfa-883	46	27	productivity	productivity	NOUN
ajfa-883	46	28	or	or	CCONJ
ajfa-883	46	29	effectiveness	effectiveness	NOUN
ajfa-883	46	30	of	of	ADP
ajfa-883	46	31	the	the	DET
ajfa-883	46	32	organization	organization	NOUN
ajfa-883	46	33	.	.	PUNCT
ajfa-883	47	1	hra	hra	PROPN
ajfa-883	47	2	is	be	AUX
ajfa-883	47	3	not	not	PART
ajfa-883	47	4	useful	useful	ADJ
ajfa-883	47	5	to	to	ADP
ajfa-883	47	6	the	the	DET
ajfa-883	47	7	management	management	NOUN
ajfa-883	47	8	alone	alone	ADV
ajfa-883	47	9	in	in	ADP
ajfa-883	47	10	achieving	achieve	VERB
ajfa-883	47	11	its	its	PRON
ajfa-883	47	12	economic	economic	ADJ
ajfa-883	47	13	goals	goal	NOUN
ajfa-883	47	14	.	.	PUNCT
ajfa-883	48	1	it	it	PRON
ajfa-883	48	2	could	could	AUX
ajfa-883	48	3	also	also	ADV
ajfa-883	48	4	be	be	AUX
ajfa-883	48	5	the	the	DET
ajfa-883	48	6	source	source	NOUN
ajfa-883	48	7	of	of	ADP
ajfa-883	48	8	important	important	ADJ
ajfa-883	48	9	information	information	NOUN
ajfa-883	48	10	for	for	ADP
ajfa-883	48	11	investment	investment	NOUN
ajfa-883	48	12	decision	decision	NOUN
ajfa-883	48	13	purposes	purpose	NOUN
ajfa-883	48	14	.	.	PUNCT
ajfa-883	49	1	the	the	DET
ajfa-883	49	2	inclusion	inclusion	NOUN
ajfa-883	49	3	of	of	ADP
ajfa-883	49	4	appropriate	appropriate	ADJ
ajfa-883	49	5	human	human	ADJ
ajfa-883	49	6	resource	resource	NOUN
ajfa-883	49	7	data	datum	NOUN
ajfa-883	49	8	in	in	ADP
ajfa-883	49	9	published	publish	VERB
ajfa-883	49	10	financial	financial	ADJ
ajfa-883	49	11	statements	statement	NOUN
ajfa-883	49	12	would	would	AUX
ajfa-883	49	13	,	,	PUNCT
ajfa-883	49	14	in	in	ADP
ajfa-883	49	15	all	all	DET
ajfa-883	49	16	likelihood	likelihood	NOUN
ajfa-883	49	17	,	,	PUNCT
ajfa-883	49	18	make	make	VERB
ajfa-883	49	19	such	such	ADJ
ajfa-883	49	20	statements	statement	NOUN
ajfa-883	49	21	for	for	ADP
ajfa-883	49	22	more	more	ADV
ajfa-883	49	23	meaningful	meaningful	ADJ
ajfa-883	49	24	in	in	ADP
ajfa-883	49	25	predicting	predict	VERB
ajfa-883	49	26	future	future	ADJ
ajfa-883	49	27	performance	performance	NOUN
ajfa-883	49	28	which	which	PRON
ajfa-883	49	29	is	be	AUX
ajfa-883	49	30	,	,	PUNCT
ajfa-883	49	31	of	of	ADP
ajfa-883	49	32	course	course	NOUN
ajfa-883	49	33	,	,	PUNCT
ajfa-883	49	34	the	the	DET
ajfa-883	49	35	principal	principal	ADJ
ajfa-883	49	36	concern	concern	NOUN
ajfa-883	49	37	of	of	ADP
ajfa-883	49	38	investors	investor	NOUN
ajfa-883	49	39	(	(	PUNCT
ajfa-883	49	40	jawahar	jawahar	PROPN
ajfa-883	49	41	lal	lal	PROPN
ajfa-883	49	42	,	,	PUNCT
ajfa-883	49	43	2009	2009	NUM
ajfa-883	49	44	)	)	PUNCT
ajfa-883	49	45	.	.	PUNCT
ajfa-883	50	1	when	when	SCONJ
ajfa-883	50	2	managers	manager	NOUN
ajfa-883	50	3	go	go	VERB
ajfa-883	50	4	through	through	ADP
ajfa-883	50	5	the	the	DET
ajfa-883	50	6	process	process	NOUN
ajfa-883	50	7	of	of	ADP
ajfa-883	50	8	hra	hra	PROPN
ajfa-883	50	9	measurement	measurement	PROPN
ajfa-883	50	10	treating	treat	VERB
ajfa-883	50	11	human	human	ADJ
ajfa-883	50	12	resources	resource	NOUN
ajfa-883	50	13	as	as	ADP
ajfa-883	50	14	capital	capital	NOUN
ajfa-883	50	15	assets	asset	NOUN
ajfa-883	50	16	,	,	PUNCT
ajfa-883	50	17	they	they	PRON
ajfa-883	50	18	are	be	AUX
ajfa-883	50	19	more	more	ADV
ajfa-883	50	20	likely	likely	ADJ
ajfa-883	50	21	to	to	PART
ajfa-883	50	22	make	make	VERB
ajfa-883	50	23	decisions	decision	NOUN
ajfa-883	50	24	that	that	PRON
ajfa-883	50	25	treat	treat	VERB
ajfa-883	50	26	the	the	DET
ajfa-883	50	27	company	company	NOUN
ajfa-883	50	28	's	's	PART
ajfa-883	50	29	employees	employee	NOUN
ajfa-883	50	30	as	as	ADP
ajfa-883	50	31	long	long	ADJ
ajfa-883	50	32	-	-	PUNCT
ajfa-883	50	33	term	term	NOUN
ajfa-883	50	34	investments	investment	NOUN
ajfa-883	50	35	of	of	ADP
ajfa-883	50	36	the	the	DET
ajfa-883	50	37	company	company	NOUN
ajfa-883	50	38	.	.	PUNCT
ajfa-883	51	1	flamholtz	flamholtz	NOUN
ajfa-883	51	2	(	(	PUNCT
ajfa-883	51	3	1976	1976	NUM
ajfa-883	51	4	)	)	PUNCT
ajfa-883	51	5	describes	describe	VERB
ajfa-883	51	6	the	the	DET
ajfa-883	51	7	hra	hra	PROPN
ajfa-883	51	8	paradigm	paradigm	NOUN
ajfa-883	51	9	in	in	ADP
ajfa-883	51	10	terms	term	NOUN
ajfa-883	51	11	of	of	ADP
ajfa-883	51	12	the	the	DET
ajfa-883	51	13	"	"	PUNCT
ajfa-883	51	14	psycho	psycho	NOUN
ajfa-883	51	15	-	-	PUNCT
ajfa-883	51	16	technical	technical	ADJ
ajfa-883	51	17	systems	system	NOUN
ajfa-883	51	18	"	"	PUNCT
ajfa-883	51	19	(	(	PUNCT
ajfa-883	51	20	pts	pts	NOUN
ajfa-883	51	21	)	)	PUNCT
ajfa-883	51	22	approach	approach	NOUN
ajfa-883	51	23	to	to	ADP
ajfa-883	51	24	organizational	organizational	ADJ
ajfa-883	51	25	measurement	measurement	NOUN
ajfa-883	51	26	.	.	PUNCT
ajfa-883	52	1	according	accord	VERB
ajfa-883	52	2	to	to	ADP
ajfa-883	52	3	the	the	DET
ajfa-883	52	4	pts	pt	NOUN
ajfa-883	52	5	approach	approach	NOUN
ajfa-883	52	6	,	,	PUNCT
ajfa-883	52	7	the	the	DET
ajfa-883	52	8	two	two	NUM
ajfa-883	52	9	functions	function	NOUN
ajfa-883	52	10	of	of	ADP
ajfa-883	52	11	measurement	measurement	NOUN
ajfa-883	52	12	are	be	AUX
ajfa-883	52	13	:	:	PUNCT
ajfa-883	52	14	first	first	ADJ
ajfa-883	52	15	,	,	PUNCT
ajfa-883	52	16	process	process	NOUN
ajfa-883	52	17	functions	function	NOUN
ajfa-883	52	18	in	in	ADP
ajfa-883	52	19	the	the	DET
ajfa-883	52	20	process	process	NOUN
ajfa-883	52	21	of	of	ADP
ajfa-883	52	22	measurement	measurement	NOUN
ajfa-883	52	23	and	and	CCONJ
ajfa-883	52	24	second	second	ADJ
ajfa-883	52	25	,	,	PUNCT
ajfa-883	52	26	numerical	numerical	ADJ
ajfa-883	52	27	information	information	NOUN
ajfa-883	52	28	from	from	ADP
ajfa-883	52	29	the	the	DET
ajfa-883	52	30	numbers	number	NOUN
ajfa-883	52	31	themselves	themselves	PRON
ajfa-883	52	32	.	.	PUNCT
ajfa-883	53	1	whereas	whereas	SCONJ
ajfa-883	53	2	one	one	NUM
ajfa-883	53	3	role	role	NOUN
ajfa-883	53	4	of	of	ADP
ajfa-883	53	5	hra	hra	PROPN
ajfa-883	53	6	is	be	AUX
ajfa-883	53	7	to	to	PART
ajfa-883	53	8	provide	provide	VERB
ajfa-883	53	9	numerical	numerical	ADJ
ajfa-883	53	10	measures	measure	NOUN
ajfa-883	53	11	,	,	PUNCT
ajfa-883	53	12	an	an	DET
ajfa-883	53	13	even	even	ADV
ajfa-883	53	14	more	more	ADV
ajfa-883	53	15	important	important	ADJ
ajfa-883	53	16	role	role	NOUN
ajfa-883	53	17	is	be	AUX
ajfa-883	53	18	the	the	DET
ajfa-883	53	19	measurement	measurement	NOUN
ajfa-883	53	20	process	process	NOUN
ajfa-883	53	21	itself	itself	PRON
ajfa-883	53	22	.	.	PUNCT
ajfa-883	54	1	the	the	DET
ajfa-883	54	2	hra	hra	PROPN
ajfa-883	54	3	measurement	measurement	NOUN
ajfa-883	54	4	process	process	NOUN
ajfa-883	54	5	as	as	ADP
ajfa-883	54	6	a	a	DET
ajfa-883	54	7	dual	dual	ADJ
ajfa-883	54	8	function	function	NOUN
ajfa-883	54	9	attempts	attempt	VERB
ajfa-883	54	10	to	to	PART
ajfa-883	54	11	increase	increase	VERB
ajfa-883	54	12	recognition	recognition	NOUN
ajfa-883	54	13	that	that	SCONJ
ajfa-883	54	14	human	human	ADJ
ajfa-883	54	15	capital	capital	NOUN
ajfa-883	54	16	is	be	AUX
ajfa-883	54	17	paramount	paramount	ADJ
ajfa-883	54	18	to	to	ADP
ajfa-883	54	19	the	the	DET
ajfa-883	54	20	organization	organization	NOUN
ajfa-883	54	21	's	's	PART
ajfa-883	54	22	short	short	ADJ
ajfa-883	54	23	and	and	CCONJ
ajfa-883	54	24	long	long	ADJ
ajfa-883	54	25	-	-	PUNCT
ajfa-883	54	26	term	term	NOUN
ajfa-883	54	27	productivity	productivity	NOUN
ajfa-883	54	28	and	and	CCONJ
ajfa-883	54	29	growth	growth	NOUN
ajfa-883	54	30	.	.	PUNCT
ajfa-883	55	1	when	when	SCONJ
ajfa-883	55	2	managers	manager	NOUN
ajfa-883	55	3	go	go	VERB
ajfa-883	55	4	through	through	ADP
ajfa-883	55	5	the	the	DET
ajfa-883	55	6	process	process	NOUN
ajfa-883	55	7	of	of	ADP
ajfa-883	55	8	measuring	measure	VERB
ajfa-883	55	9	human	human	ADJ
ajfa-883	55	10	resources	resource	NOUN
ajfa-883	55	11	,	,	PUNCT
ajfa-883	55	12	they	they	PRON
ajfa-883	55	13	are	be	AUX
ajfa-883	55	14	more	more	ADV
ajfa-883	55	15	likely	likely	ADJ
ajfa-883	55	16	to	to	PART
ajfa-883	55	17	focus	focus	VERB
ajfa-883	55	18	on	on	ADP
ajfa-883	55	19	the	the	DET
ajfa-883	55	20	human	human	ADJ
ajfa-883	55	21	side	side	NOUN
ajfa-883	55	22	of	of	ADP
ajfa-883	55	23	the	the	DET
ajfa-883	55	24	organization	organization	NOUN
ajfa-883	55	25	and	and	CCONJ
ajfa-883	55	26	are	be	AUX
ajfa-883	55	27	more	more	ADV
ajfa-883	55	28	likely	likely	ADJ
ajfa-883	55	29	to	to	PART
ajfa-883	55	30	consider	consider	VERB
ajfa-883	55	31	human	human	ADJ
ajfa-883	55	32	resources	resource	NOUN
ajfa-883	55	33	as	as	ADP
ajfa-883	55	34	valuable	valuable	ADJ
ajfa-883	55	35	organizational	organizational	ADJ
ajfa-883	55	36	resources	resource	NOUN
ajfa-883	55	37	who	who	PRON
ajfa-883	55	38	should	should	AUX
ajfa-883	55	39	be	be	AUX
ajfa-883	55	40	managed	manage	VERB
ajfa-883	55	41	as	as	ADP
ajfa-883	55	42	such	such	ADJ
ajfa-883	55	43	(	(	PUNCT
ajfa-883	55	44	sullen	sullen	ADJ
ajfa-883	55	45	,	,	PUNCT
ajfa-883	55	46	2007	2007	NUM
ajfa-883	55	47	)	)	PUNCT
ajfa-883	55	48	.	.	PUNCT
ajfa-883	56	1	3	3	X
ajfa-883	56	2	.	.	X
ajfa-883	56	3	literature	literature	PROPN
ajfa-883	56	4	review	review	PROPN
ajfa-883	56	5	during	during	ADP
ajfa-883	56	6	the	the	DET
ajfa-883	56	7	two	two	NUM
ajfa-883	56	8	last	last	ADJ
ajfa-883	56	9	decades	decade	NOUN
ajfa-883	56	10	,	,	PUNCT
ajfa-883	56	11	several	several	ADJ
ajfa-883	56	12	advocates	advocate	NOUN
ajfa-883	56	13	of	of	ADP
ajfa-883	56	14	hra	hra	PROPN
ajfa-883	56	15	,	,	PUNCT
ajfa-883	56	16	including	include	VERB
ajfa-883	56	17	herman	herman	PROPN
ajfa-883	56	18	&	&	CCONJ
ajfa-883	56	19	mitchell	mitchell	PROPN
ajfa-883	56	20	(	(	PUNCT
ajfa-883	56	21	2008	2008	NUM
ajfa-883	56	22	)	)	PUNCT
ajfa-883	56	23	,	,	PUNCT
ajfa-883	56	24	flamholtz	flamholtz	NOUN
ajfa-883	56	25	et	et	PROPN
ajfa-883	56	26	al	al	PROPN
ajfa-883	56	27	.	.	PROPN
ajfa-883	57	1	(	(	PUNCT
ajfa-883	57	2	2003	2003	NUM
ajfa-883	57	3	)	)	PUNCT
ajfa-883	57	4	,	,	PUNCT
ajfa-883	57	5	pekin	pekin	PROPN
ajfa-883	57	6	ogan	ogan	PROPN
ajfa-883	57	7	(	(	PUNCT
ajfa-883	57	8	1988	1988	NUM
ajfa-883	57	9	)	)	PUNCT
ajfa-883	57	10	,	,	PUNCT
ajfa-883	57	11	chris	chris	PROPN
ajfa-883	57	12	dawson	dawson	PROPN
ajfa-883	57	13	(	(	PUNCT
ajfa-883	57	14	1994	1994	NUM
ajfa-883	57	15	)	)	PUNCT
ajfa-883	57	16	,	,	PUNCT
ajfa-883	57	17	flamholtz	flamholtz	NOUN
ajfa-883	57	18	(	(	PUNCT
ajfa-883	57	19	2004	2004	NUM
ajfa-883	57	20	)	)	PUNCT
ajfa-883	57	21	,	,	PUNCT
ajfa-883	57	22	lev	lev	NOUN
ajfa-883	57	23	&	&	CCONJ
ajfa-883	57	24	schwartz	schwartz	PROPN
ajfa-883	57	25	(	(	PUNCT
ajfa-883	57	26	1971	1971	NUM
ajfa-883	57	27	)	)	PUNCT
ajfa-883	57	28	,	,	PUNCT
ajfa-883	57	29	elias	elias	PROPN
ajfa-883	57	30	(	(	PUNCT
ajfa-883	57	31	1972	1972	NUM
ajfa-883	57	32	)	)	PUNCT
ajfa-883	57	33	,	,	PUNCT
ajfa-883	57	34	hendricks	hendrick	NOUN
ajfa-883	57	35	(	(	PUNCT
ajfa-883	57	36	1976	1976	NUM
ajfa-883	57	37	)	)	PUNCT
ajfa-883	57	38	and	and	CCONJ
ajfa-883	57	39	others	other	NOUN
ajfa-883	57	40	have	have	AUX
ajfa-883	57	41	suggested	suggest	VERB
ajfa-883	57	42	that	that	SCONJ
ajfa-883	57	43	hra	hra	PROPN
ajfa-883	57	44	could	could	AUX
ajfa-883	57	45	benefit	benefit	VERB
ajfa-883	57	46	external	external	ADJ
ajfa-883	57	47	users	user	NOUN
ajfa-883	57	48	of	of	ADP
ajfa-883	57	49	financial	financial	ADJ
ajfa-883	57	50	statements	statement	NOUN
ajfa-883	57	51	.	.	PUNCT
ajfa-883	58	1	external	external	ADJ
ajfa-883	58	2	decision	decision	NOUN
ajfa-883	58	3	makers	maker	NOUN
ajfa-883	58	4	must	must	AUX
ajfa-883	58	5	know	know	VERB
ajfa-883	58	6	the	the	DET
ajfa-883	58	7	changes	change	NOUN
ajfa-883	58	8	in	in	ADP
ajfa-883	58	9	human	human	ADJ
ajfa-883	58	10	assets	asset	NOUN
ajfa-883	58	11	in	in	ADP
ajfa-883	58	12	order	order	NOUN
ajfa-883	58	13	to	to	PART
ajfa-883	58	14	evaluate	evaluate	VERB
ajfa-883	58	15	properly	properly	ADV
ajfa-883	58	16	assets	asset	NOUN
ajfa-883	58	17	and	and	CCONJ
ajfa-883	58	18	income	income	NOUN
ajfa-883	58	19	.	.	PUNCT
ajfa-883	59	1	the	the	DET
ajfa-883	59	2	conventional	conventional	ADJ
ajfa-883	59	3	accounting	accounting	NOUN
ajfa-883	59	4	profit	profit	NOUN
ajfa-883	59	5	may	may	AUX
ajfa-883	59	6	be	be	AUX
ajfa-883	59	7	misstated	misstate	VERB
ajfa-883	59	8	and	and	CCONJ
ajfa-883	59	9	the	the	DET
ajfa-883	59	10	asset	asset	NOUN
ajfa-883	59	11	base	base	NOUN
ajfa-883	59	12	distorted	distort	VERB
ajfa-883	59	13	,	,	PUNCT
ajfa-883	59	14	if	if	SCONJ
ajfa-883	59	15	the	the	DET
ajfa-883	59	16	condition	condition	NOUN
ajfa-883	59	17	of	of	ADP
ajfa-883	59	18	human	human	ADJ
ajfa-883	59	19	assets	asset	NOUN
ajfa-883	59	20	changes	change	NOUN
ajfa-883	59	21	during	during	ADP
ajfa-883	59	22	the	the	DET
ajfa-883	59	23	period	period	NOUN
ajfa-883	59	24	,	,	PUNCT
ajfa-883	59	25	(	(	PUNCT
ajfa-883	59	26	flamholtz	flamholtz	NOUN
ajfa-883	59	27	,	,	PUNCT
ajfa-883	59	28	1999	1999	NUM
ajfa-883	59	29	)	)	PUNCT
ajfa-883	59	30	.	.	PUNCT
ajfa-883	60	1	asian	asian	ADJ
ajfa-883	60	2	journal	journal	PROPN
ajfa-883	60	3	of	of	ADP
ajfa-883	60	4	finance	finance	PROPN
ajfa-883	60	5	&	&	CCONJ
ajfa-883	60	6	accounting	accounting	PROPN
ajfa-883	60	7	issn	issn	PROPN
ajfa-883	60	8	1946	1946	NUM
ajfa-883	60	9	-	-	PUNCT
ajfa-883	60	10	052x	052x	NOUN
ajfa-883	60	11	2011	2011	NUM
ajfa-883	60	12	,	,	PUNCT
ajfa-883	60	13	vol	vol	NOUN
ajfa-883	60	14	.	.	PROPN
ajfa-883	61	1	3	3	NUM
ajfa-883	61	2	,	,	PUNCT
ajfa-883	61	3	no	no	INTJ
ajfa-883	61	4	.	.	NOUN
ajfa-883	61	5	1	1	NUM
ajfa-883	61	6	:	:	PUNCT
ajfa-883	61	7	e14	e14	PROPN
ajfa-883	61	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	PROPN
ajfa-883	61	9	herman	herman	PROPN
ajfa-883	61	10	theeke	theeke	VERB
ajfa-883	61	11	,	,	PUNCT
ajfa-883	61	12	john	john	PROPN
ajfa-883	61	13	b.	b.	PROPN
ajfa-883	61	14	mitchell	mitchell	PROPN
ajfa-883	61	15	(	(	PUNCT
ajfa-883	61	16	2008	2008	NUM
ajfa-883	61	17	)	)	PUNCT
ajfa-883	61	18	discussed	discuss	VERB
ajfa-883	61	19	how	how	SCONJ
ajfa-883	61	20	reporting	reporting	NOUN
ajfa-883	61	21	under	under	ADP
ajfa-883	61	22	a	a	DET
ajfa-883	61	23	human	human	ADJ
ajfa-883	61	24	resource	resource	NOUN
ajfa-883	61	25	liability	liability	NOUN
ajfa-883	61	26	paradigm	paradigm	NOUN
ajfa-883	61	27	fits	fit	VERB
ajfa-883	61	28	into	into	ADP
ajfa-883	61	29	the	the	DET
ajfa-883	61	30	traditional	traditional	ADJ
ajfa-883	61	31	accounting	accounting	NOUN
ajfa-883	61	32	framework	framework	NOUN
ajfa-883	61	33	of	of	ADP
ajfa-883	61	34	contingent	contingent	ADJ
ajfa-883	61	35	liabilities	liability	NOUN
ajfa-883	61	36	;	;	PUNCT
ajfa-883	61	37	examine	examine	VERB
ajfa-883	61	38	the	the	DET
ajfa-883	61	39	financial	financial	ADJ
ajfa-883	61	40	effects	effect	NOUN
ajfa-883	61	41	of	of	ADP
ajfa-883	61	42	such	such	ADJ
ajfa-883	61	43	reporting	reporting	NOUN
ajfa-883	61	44	on	on	ADP
ajfa-883	61	45	market	market	NOUN
ajfa-883	61	46	valuation	valuation	NOUN
ajfa-883	61	47	and	and	CCONJ
ajfa-883	61	48	internal	internal	ADJ
ajfa-883	61	49	planning	planning	NOUN
ajfa-883	61	50	;	;	PUNCT
ajfa-883	61	51	and	and	CCONJ
ajfa-883	61	52	explore	explore	VERB
ajfa-883	61	53	measurement	measurement	NOUN
ajfa-883	61	54	of	of	ADP
ajfa-883	61	55	human	human	ADJ
ajfa-883	61	56	resource	resource	NOUN
ajfa-883	61	57	liabilities	liability	NOUN
ajfa-883	61	58	.	.	PUNCT
ajfa-883	62	1	from	from	ADP
ajfa-883	62	2	reviews	review	NOUN
ajfa-883	62	3	of	of	ADP
ajfa-883	62	4	financial	financial	ADJ
ajfa-883	62	5	effects	effect	NOUN
ajfa-883	62	6	of	of	ADP
ajfa-883	62	7	human	human	ADJ
ajfa-883	62	8	resource	resource	NOUN
ajfa-883	62	9	liability	liability	NOUN
ajfa-883	62	10	reporting	report	VERB
ajfa-883	62	11	the	the	DET
ajfa-883	62	12	research	research	NOUN
ajfa-883	62	13	logically	logically	ADV
ajfa-883	62	14	extends	extend	VERB
ajfa-883	62	15	those	those	DET
ajfa-883	62	16	results	result	NOUN
ajfa-883	62	17	to	to	PART
ajfa-883	62	18	support	support	VERB
ajfa-883	62	19	the	the	DET
ajfa-883	62	20	proposed	propose	VERB
ajfa-883	62	21	paradigm	paradigm	NOUN
ajfa-883	62	22	.	.	PUNCT
ajfa-883	63	1	the	the	DET
ajfa-883	63	2	paper	paper	NOUN
ajfa-883	63	3	provides	provide	VERB
ajfa-883	63	4	support	support	NOUN
ajfa-883	63	5	for	for	ADP
ajfa-883	63	6	the	the	DET
ajfa-883	63	7	feasibility	feasibility	NOUN
ajfa-883	63	8	and	and	CCONJ
ajfa-883	63	9	need	need	VERB
ajfa-883	63	10	to	to	PART
ajfa-883	63	11	adopt	adopt	VERB
ajfa-883	63	12	a	a	DET
ajfa-883	63	13	human	human	ADJ
ajfa-883	63	14	resource	resource	NOUN
ajfa-883	63	15	liability	liability	NOUN
ajfa-883	63	16	paradigm	paradigm	NOUN
ajfa-883	63	17	for	for	ADP
ajfa-883	63	18	valuing	value	VERB
ajfa-883	63	19	,	,	PUNCT
ajfa-883	63	20	reporting	reporting	NOUN
ajfa-883	63	21	and	and	CCONJ
ajfa-883	63	22	managing	manage	VERB
ajfa-883	63	23	human	human	ADJ
ajfa-883	63	24	resources	resource	NOUN
ajfa-883	63	25	.	.	PUNCT
ajfa-883	64	1	flamholtz	flamholtz	NOUN
ajfa-883	64	2	et	et	PROPN
ajfa-883	64	3	al	al	PROPN
ajfa-883	64	4	.	.	PROPN
ajfa-883	65	1	(	(	PUNCT
ajfa-883	65	2	2003	2003	NUM
ajfa-883	65	3	)	)	PUNCT
ajfa-883	65	4	utilized	utilize	VERB
ajfa-883	65	5	the	the	DET
ajfa-883	65	6	hra	hra	PROPN
ajfa-883	65	7	measure	measure	NOUN
ajfa-883	65	8	of	of	ADP
ajfa-883	65	9	expected	expect	VERB
ajfa-883	65	10	realizable	realizable	ADJ
ajfa-883	65	11	value	value	NOUN
ajfa-883	65	12	,	,	PUNCT
ajfa-883	65	13	and	and	CCONJ
ajfa-883	65	14	found	find	VERB
ajfa-883	65	15	that	that	SCONJ
ajfa-883	65	16	employees	employee	NOUN
ajfa-883	65	17	'	'	PART
ajfa-883	65	18	participation	participation	NOUN
ajfa-883	65	19	in	in	ADP
ajfa-883	65	20	a	a	DET
ajfa-883	65	21	management	management	NOUN
ajfa-883	65	22	development	development	NOUN
ajfa-883	65	23	program	program	NOUN
ajfa-883	65	24	increased	increase	VERB
ajfa-883	65	25	the	the	DET
ajfa-883	65	26	value	value	NOUN
ajfa-883	65	27	of	of	ADP
ajfa-883	65	28	the	the	DET
ajfa-883	65	29	individuals	individual	NOUN
ajfa-883	65	30	to	to	ADP
ajfa-883	65	31	the	the	DET
ajfa-883	65	32	firm	firm	NOUN
ajfa-883	65	33	.	.	PUNCT
ajfa-883	66	1	in	in	ADP
ajfa-883	66	2	addition	addition	NOUN
ajfa-883	66	3	the	the	DET
ajfa-883	66	4	authors	author	NOUN
ajfa-883	66	5	noted	note	VERB
ajfa-883	66	6	that	that	SCONJ
ajfa-883	66	7	the	the	DET
ajfa-883	66	8	hra	hra	PROPN
ajfa-883	66	9	measures	measure	NOUN
ajfa-883	66	10	provided	provide	VERB
ajfa-883	66	11	upper	upper	ADJ
ajfa-883	66	12	level	level	NOUN
ajfa-883	66	13	management	management	NOUN
ajfa-883	66	14	with	with	ADP
ajfa-883	66	15	an	an	DET
ajfa-883	66	16	alternative	alternative	ADJ
ajfa-883	66	17	accounting	accounting	NOUN
ajfa-883	66	18	system	system	NOUN
ajfa-883	66	19	to	to	PART
ajfa-883	66	20	measure	measure	VERB
ajfa-883	66	21	the	the	DET
ajfa-883	66	22	cost	cost	NOUN
ajfa-883	66	23	and	and	CCONJ
ajfa-883	66	24	value	value	NOUN
ajfa-883	66	25	of	of	ADP
ajfa-883	66	26	people	people	NOUN
ajfa-883	66	27	to	to	ADP
ajfa-883	66	28	an	an	DET
ajfa-883	66	29	organization	organization	NOUN
ajfa-883	66	30	.	.	PUNCT
ajfa-883	67	1	thus	thus	ADV
ajfa-883	67	2	hra	hra	PROPN
ajfa-883	67	3	represented	represent	VERB
ajfa-883	67	4	both	both	CCONJ
ajfa-883	67	5	a	a	DET
ajfa-883	67	6	paradigm	paradigm	NOUN
ajfa-883	67	7	or	or	CCONJ
ajfa-883	67	8	way	way	NOUN
ajfa-883	67	9	of	of	ADP
ajfa-883	67	10	viewing	view	VERB
ajfa-883	67	11	human	human	ADJ
ajfa-883	67	12	resource	resource	NOUN
ajfa-883	67	13	decisions	decision	NOUN
ajfa-883	67	14	,	,	PUNCT
ajfa-883	67	15	and	and	CCONJ
ajfa-883	67	16	the	the	DET
ajfa-883	67	17	set	set	NOUN
ajfa-883	67	18	of	of	ADP
ajfa-883	67	19	measures	measure	NOUN
ajfa-883	67	20	for	for	ADP
ajfa-883	67	21	quantifying	quantify	VERB
ajfa-883	67	22	the	the	DET
ajfa-883	67	23	effects	effect	NOUN
ajfa-883	67	24	of	of	ADP
ajfa-883	67	25	human	human	ADJ
ajfa-883	67	26	resource	resource	NOUN
ajfa-883	67	27	management	management	NOUN
ajfa-883	67	28	strategies	strategy	NOUN
ajfa-883	67	29	upon	upon	SCONJ
ajfa-883	67	30	the	the	DET
ajfa-883	67	31	cost	cost	NOUN
ajfa-883	67	32	and	and	CCONJ
ajfa-883	67	33	value	value	NOUN
ajfa-883	67	34	of	of	ADP
ajfa-883	67	35	people	people	NOUN
ajfa-883	67	36	as	as	ADP
ajfa-883	67	37	organizational	organizational	ADJ
ajfa-883	67	38	resources	resource	NOUN
ajfa-883	67	39	.	.	PUNCT
ajfa-883	68	1	chris	chris	PROPN
ajfa-883	68	2	dawson	dawson	PROPN
ajfa-883	68	3	(	(	PUNCT
ajfa-883	68	4	1994	1994	NUM
ajfa-883	68	5	)	)	PUNCT
ajfa-883	68	6	indicated	indicate	VERB
ajfa-883	68	7	relationship	relationship	NOUN
ajfa-883	68	8	between	between	ADP
ajfa-883	68	9	two	two	NUM
ajfa-883	68	10	prescriptive	prescriptive	ADJ
ajfa-883	68	11	models	model	NOUN
ajfa-883	68	12	of	of	ADP
ajfa-883	68	13	hra	hra	PROPN
ajfa-883	68	14	the	the	DET
ajfa-883	68	15	replacement	replacement	NOUN
ajfa-883	68	16	cost	cost	NOUN
ajfa-883	68	17	model	model	NOUN
ajfa-883	68	18	(	(	PUNCT
ajfa-883	68	19	rcm	rcm	PROPN
ajfa-883	68	20	)	)	PUNCT
ajfa-883	68	21	and	and	CCONJ
ajfa-883	68	22	the	the	DET
ajfa-883	68	23	stochastic	stochastic	NOUN
ajfa-883	68	24	rewards	reward	VERB
ajfa-883	68	25	valuation	valuation	NOUN
ajfa-883	68	26	model	model	NOUN
ajfa-883	68	27	(	(	PUNCT
ajfa-883	68	28	srvm	srvm	PROPN
ajfa-883	68	29	)	)	PUNCT
ajfa-883	68	30	.	.	PUNCT
ajfa-883	69	1	investigates	investigate	VERB
ajfa-883	69	2	not	not	PART
ajfa-883	69	3	only	only	ADV
ajfa-883	69	4	the	the	DET
ajfa-883	69	5	operationalization	operationalization	NOUN
ajfa-883	69	6	of	of	ADP
ajfa-883	69	7	the	the	DET
ajfa-883	69	8	two	two	NUM
ajfa-883	69	9	models	model	NOUN
ajfa-883	69	10	,	,	PUNCT
ajfa-883	69	11	but	but	CCONJ
ajfa-883	69	12	also	also	ADV
ajfa-883	69	13	the	the	DET
ajfa-883	69	14	reasoning	reasoning	NOUN
ajfa-883	69	15	used	use	VERB
ajfa-883	69	16	by	by	ADP
ajfa-883	69	17	managers	manager	NOUN
ajfa-883	69	18	in	in	ADP
ajfa-883	69	19	determining	determine	VERB
ajfa-883	69	20	or	or	CCONJ
ajfa-883	69	21	arriving	arrive	VERB
ajfa-883	69	22	at	at	ADP
ajfa-883	69	23	the	the	DET
ajfa-883	69	24	data	datum	NOUN
ajfa-883	69	25	.	.	PUNCT
ajfa-883	70	1	goes	go	VERB
ajfa-883	70	2	on	on	ADP
ajfa-883	70	3	to	to	PART
ajfa-883	70	4	discuss	discuss	VERB
ajfa-883	70	5	the	the	DET
ajfa-883	70	6	general	general	ADJ
ajfa-883	70	7	benefits	benefit	NOUN
ajfa-883	70	8	and	and	CCONJ
ajfa-883	70	9	limitations	limitation	NOUN
ajfa-883	70	10	of	of	ADP
ajfa-883	70	11	simulation	simulation	NOUN
ajfa-883	70	12	methodologies	methodology	NOUN
ajfa-883	70	13	and	and	CCONJ
ajfa-883	70	14	how	how	SCONJ
ajfa-883	70	15	they	they	PRON
ajfa-883	70	16	relate	relate	VERB
ajfa-883	70	17	to	to	ADP
ajfa-883	70	18	prescriptive	prescriptive	ADJ
ajfa-883	70	19	and	and	CCONJ
ajfa-883	70	20	descriptive	descriptive	ADJ
ajfa-883	70	21	approaches	approach	NOUN
ajfa-883	70	22	to	to	ADP
ajfa-883	70	23	the	the	DET
ajfa-883	70	24	study	study	NOUN
ajfa-883	70	25	of	of	ADP
ajfa-883	70	26	management	management	NOUN
ajfa-883	70	27	.	.	PUNCT
ajfa-883	71	1	pekin	pekin	PROPN
ajfa-883	71	2	ogan(1988	ogan(1988	NOUN
ajfa-883	71	3	)	)	PUNCT
ajfa-883	71	4	reported	report	VERB
ajfa-883	71	5	the	the	DET
ajfa-883	71	6	results	result	NOUN
ajfa-883	71	7	of	of	ADP
ajfa-883	71	8	a	a	DET
ajfa-883	71	9	field	field	NOUN
ajfa-883	71	10	experiment	experiment	NOUN
ajfa-883	71	11	designed	design	VERB
ajfa-883	71	12	to	to	PART
ajfa-883	71	13	assess	assess	VERB
ajfa-883	71	14	the	the	DET
ajfa-883	71	15	impact	impact	NOUN
ajfa-883	71	16	of	of	ADP
ajfa-883	71	17	hra	hra	PROPN
ajfa-883	71	18	information	information	NOUN
ajfa-883	71	19	on	on	ADP
ajfa-883	71	20	layoff	layoff	NOUN
ajfa-883	71	21	decisions	decision	NOUN
ajfa-883	71	22	made	make	VERB
ajfa-883	71	23	by	by	ADP
ajfa-883	71	24	managers	manager	NOUN
ajfa-883	71	25	.	.	PUNCT
ajfa-883	72	1	the	the	DET
ajfa-883	72	2	findings	finding	NOUN
ajfa-883	72	3	of	of	ADP
ajfa-883	72	4	this	this	DET
ajfa-883	72	5	study	study	NOUN
ajfa-883	72	6	indicates	indicate	VERB
ajfa-883	72	7	that	that	SCONJ
ajfa-883	72	8	hra	hra	PROPN
ajfa-883	72	9	information	information	NOUN
ajfa-883	72	10	does	do	AUX
ajfa-883	72	11	make	make	VERB
ajfa-883	72	12	a	a	DET
ajfa-883	72	13	difference	difference	NOUN
ajfa-883	72	14	in	in	ADP
ajfa-883	72	15	personnel	personnel	NOUN
ajfa-883	72	16	layoff	layoff	NOUN
ajfa-883	72	17	decisions	decision	NOUN
ajfa-883	72	18	and	and	CCONJ
ajfa-883	72	19	enables	enable	VERB
ajfa-883	72	20	managers	manager	NOUN
ajfa-883	72	21	to	to	PART
ajfa-883	72	22	increase	increase	VERB
ajfa-883	72	23	their	their	PRON
ajfa-883	72	24	level	level	NOUN
ajfa-883	72	25	of	of	ADP
ajfa-883	72	26	confidence	confidence	NOUN
ajfa-883	72	27	regarding	regard	VERB
ajfa-883	72	28	decisions	decision	NOUN
ajfa-883	72	29	of	of	ADP
ajfa-883	72	30	this	this	DET
ajfa-883	72	31	sort	sort	NOUN
ajfa-883	72	32	.	.	PUNCT
ajfa-883	73	1	tomassini	tomassini	PROPN
ajfa-883	73	2	(	(	PUNCT
ajfa-883	73	3	1977	1977	NUM
ajfa-883	73	4	)	)	PUNCT
ajfa-883	73	5	provided	provide	VERB
ajfa-883	73	6	to	to	ADP
ajfa-883	73	7	a	a	DET
ajfa-883	73	8	sample	sample	NOUN
ajfa-883	73	9	comprising	comprising	NOUN
ajfa-883	73	10	of	of	ADP
ajfa-883	73	11	accounting	accounting	NOUN
ajfa-883	73	12	students	student	NOUN
ajfa-883	73	13	,	,	PUNCT
ajfa-883	73	14	traditional	traditional	ADJ
ajfa-883	73	15	financial	financial	ADJ
ajfa-883	73	16	information	information	NOUN
ajfa-883	73	17	and	and	CCONJ
ajfa-883	73	18	information	information	NOUN
ajfa-883	73	19	containing	contain	VERB
ajfa-883	73	20	human	human	ADJ
ajfa-883	73	21	resources	resource	NOUN
ajfa-883	73	22	accounting	accounting	NOUN
ajfa-883	73	23	.	.	PUNCT
ajfa-883	74	1	hra	hra	PROPN
ajfa-883	74	2	information	information	PROPN
ajfa-883	74	3	led	lead	VERB
ajfa-883	74	4	to	to	ADP
ajfa-883	74	5	remarkable	remarkable	ADJ
ajfa-883	74	6	differences	difference	NOUN
ajfa-883	74	7	in	in	ADP
ajfa-883	74	8	decision	decision	NOUN
ajfa-883	74	9	-	-	PUNCT
ajfa-883	74	10	making	making	NOUN
ajfa-883	74	11	.	.	PUNCT
ajfa-883	75	1	hendricks	hendrick	NOUN
ajfa-883	75	2	(	(	PUNCT
ajfa-883	75	3	1976	1976	NUM
ajfa-883	75	4	)	)	PUNCT
ajfa-883	75	5	performed	perform	VERB
ajfa-883	75	6	a	a	DET
ajfa-883	75	7	study	study	NOUN
ajfa-883	75	8	using	use	VERB
ajfa-883	75	9	accounting	accounting	NOUN
ajfa-883	75	10	and	and	CCONJ
ajfa-883	75	11	finance	finance	NOUN
ajfa-883	75	12	students	student	NOUN
ajfa-883	75	13	as	as	ADP
ajfa-883	75	14	subjects	subject	NOUN
ajfa-883	75	15	.	.	PUNCT
ajfa-883	76	1	his	his	PRON
ajfa-883	76	2	simulated	simulated	ADJ
ajfa-883	76	3	investors	investor	NOUN
ajfa-883	76	4	made	make	VERB
ajfa-883	76	5	two	two	NUM
ajfa-883	76	6	stock	stock	NOUN
ajfa-883	76	7	investment	investment	NOUN
ajfa-883	76	8	/	/	SYM
ajfa-883	76	9	capital	capital	NOUN
ajfa-883	76	10	allocation	allocation	NOUN
ajfa-883	76	11	decisions	decision	NOUN
ajfa-883	76	12	,	,	PUNCT
ajfa-883	76	13	one	one	NUM
ajfa-883	76	14	with	with	ADP
ajfa-883	76	15	and	and	CCONJ
ajfa-883	76	16	one	one	NUM
ajfa-883	76	17	without	without	ADP
ajfa-883	76	18	human	human	ADJ
ajfa-883	76	19	resource	resource	NOUN
ajfa-883	76	20	cost	cost	NOUN
ajfa-883	76	21	data	datum	NOUN
ajfa-883	76	22	.	.	PUNCT
ajfa-883	77	1	in	in	ADP
ajfa-883	77	2	this	this	DET
ajfa-883	77	3	research	research	NOUN
ajfa-883	77	4	,	,	PUNCT
ajfa-883	77	5	hra	hra	PROPN
ajfa-883	77	6	had	have	VERB
ajfa-883	77	7	a	a	DET
ajfa-883	77	8	meaningful	meaningful	ADJ
ajfa-883	77	9	impact	impact	NOUN
ajfa-883	77	10	on	on	ADP
ajfa-883	77	11	adopted	adopt	VERB
ajfa-883	77	12	decisions	decision	NOUN
ajfa-883	77	13	statistically	statistically	ADV
ajfa-883	77	14	.	.	PUNCT
ajfa-883	78	1	schwan	schwan	PROPN
ajfa-883	78	2	(	(	PUNCT
ajfa-883	78	3	1976	1976	NUM
ajfa-883	78	4	)	)	PUNCT
ajfa-883	78	5	considered	consider	VERB
ajfa-883	78	6	the	the	DET
ajfa-883	78	7	effects	effect	NOUN
ajfa-883	78	8	of	of	ADP
ajfa-883	78	9	human	human	ADJ
ajfa-883	78	10	resource	resource	NOUN
ajfa-883	78	11	cost	cost	NOUN
ajfa-883	78	12	measures	measure	NOUN
ajfa-883	78	13	on	on	ADP
ajfa-883	78	14	banker	banker	NOUN
ajfa-883	78	15	decision	decision	NOUN
ajfa-883	78	16	-	-	PUNCT
ajfa-883	78	17	making	making	NOUN
ajfa-883	78	18	.	.	PUNCT
ajfa-883	79	1	he	he	PRON
ajfa-883	79	2	found	find	VERB
ajfa-883	79	3	that	that	SCONJ
ajfa-883	79	4	the	the	DET
ajfa-883	79	5	inclusion	inclusion	NOUN
ajfa-883	79	6	of	of	ADP
ajfa-883	79	7	hra	hra	PROPN
ajfa-883	79	8	data	datum	NOUN
ajfa-883	79	9	in	in	ADP
ajfa-883	79	10	published	publish	VERB
ajfa-883	79	11	financial	financial	ADJ
ajfa-883	79	12	statements	statement	NOUN
ajfa-883	79	13	resulted	result	VERB
ajfa-883	79	14	in	in	ADP
ajfa-883	79	15	,	,	PUNCT
ajfa-883	79	16	one	one	NUM
ajfa-883	79	17	,	,	PUNCT
ajfa-883	79	18	significantly	significantly	ADV
ajfa-883	79	19	different	different	ADJ
ajfa-883	79	20	ratings	rating	NOUN
ajfa-883	79	21	of	of	ADP
ajfa-883	79	22	management	management	NOUN
ajfa-883	79	23	's	's	PART
ajfa-883	79	24	preparedness	preparedness	NOUN
ajfa-883	79	25	to	to	PART
ajfa-883	79	26	meet	meet	VERB
ajfa-883	79	27	future	future	ADJ
ajfa-883	79	28	challenges	challenge	NOUN
ajfa-883	79	29	and	and	CCONJ
ajfa-883	79	30	opportunities	opportunity	NOUN
ajfa-883	79	31	and	and	CCONJ
ajfa-883	79	32	,	,	PUNCT
ajfa-883	79	33	two	two	NUM
ajfa-883	79	34	,	,	PUNCT
ajfa-883	79	35	statistically	statistically	ADV
ajfa-883	79	36	different	different	ADJ
ajfa-883	79	37	predictions	prediction	NOUN
ajfa-883	79	38	of	of	ADP
ajfa-883	79	39	a	a	DET
ajfa-883	79	40	firm	firm	NOUN
ajfa-883	79	41	's	's	PART
ajfa-883	79	42	net	net	ADJ
ajfa-883	79	43	income	income	NOUN
ajfa-883	79	44	.	.	PUNCT
ajfa-883	80	1	acland	acland	PROPN
ajfa-883	80	2	(	(	PUNCT
ajfa-883	80	3	1976	1976	NUM
ajfa-883	80	4	)	)	PUNCT
ajfa-883	80	5	selected	select	VERB
ajfa-883	80	6	a	a	DET
ajfa-883	80	7	sample	sample	NOUN
ajfa-883	80	8	comprising	comprising	NOUN
ajfa-883	80	9	of	of	ADP
ajfa-883	80	10	500	500	NUM
ajfa-883	80	11	financial	financial	ADJ
ajfa-883	80	12	analysts	analyst	NOUN
ajfa-883	80	13	and	and	CCONJ
ajfa-883	80	14	provided	provide	VERB
ajfa-883	80	15	financial	financial	ADJ
ajfa-883	80	16	reports	report	NOUN
ajfa-883	80	17	for	for	ADP
ajfa-883	80	18	some	some	PRON
ajfa-883	80	19	of	of	ADP
ajfa-883	80	20	them	they	PRON
ajfa-883	80	21	and	and	CCONJ
ajfa-883	80	22	reports	report	VERB
ajfa-883	80	23	containing	contain	VERB
ajfa-883	80	24	behavioral	behavioral	ADJ
ajfa-883	80	25	indexes	index	NOUN
ajfa-883	80	26	to	to	ADP
ajfa-883	80	27	some	some	DET
ajfa-883	80	28	other	other	ADJ
ajfa-883	80	29	analysts	analyst	NOUN
ajfa-883	80	30	so	so	SCONJ
ajfa-883	80	31	that	that	SCONJ
ajfa-883	80	32	they	they	PRON
ajfa-883	80	33	can	can	AUX
ajfa-883	80	34	make	make	VERB
ajfa-883	80	35	decisions	decision	NOUN
ajfa-883	80	36	about	about	ADP
ajfa-883	80	37	investments	investment	NOUN
ajfa-883	80	38	in	in	ADP
ajfa-883	80	39	one	one	NUM
ajfa-883	80	40	or	or	CCONJ
ajfa-883	80	41	two	two	NUM
ajfa-883	80	42	companies	company	NOUN
ajfa-883	80	43	.	.	PUNCT
ajfa-883	81	1	insertion	insertion	NOUN
ajfa-883	81	2	of	of	ADP
ajfa-883	81	3	behavioral	behavioral	ADJ
ajfa-883	81	4	indexes	index	NOUN
ajfa-883	81	5	caused	cause	VERB
ajfa-883	81	6	that	that	SCONJ
ajfa-883	81	7	some	some	DET
ajfa-883	81	8	analysts	analyst	NOUN
ajfa-883	81	9	would	would	AUX
ajfa-883	81	10	make	make	VERB
ajfa-883	81	11	decision	decision	NOUN
ajfa-883	81	12	differently	differently	ADV
ajfa-883	81	13	from	from	ADP
ajfa-883	81	14	those	those	DET
ajfa-883	81	15	asian	asian	ADJ
ajfa-883	81	16	journal	journal	NOUN
ajfa-883	81	17	of	of	ADP
ajfa-883	81	18	finance	finance	PROPN
ajfa-883	81	19	&	&	CCONJ
ajfa-883	81	20	accounting	accounting	PROPN
ajfa-883	81	21	issn	issn	PROPN
ajfa-883	81	22	1946	1946	NUM
ajfa-883	81	23	-	-	PUNCT
ajfa-883	81	24	052x	052x	NOUN
ajfa-883	81	25	2011	2011	NUM
ajfa-883	81	26	,	,	PUNCT
ajfa-883	81	27	vol	vol	NOUN
ajfa-883	81	28	.	.	PROPN
ajfa-883	82	1	3	3	NUM
ajfa-883	82	2	,	,	PUNCT
ajfa-883	82	3	no	no	INTJ
ajfa-883	82	4	.	.	NOUN
ajfa-883	82	5	1	1	NUM
ajfa-883	82	6	:	:	PUNCT
ajfa-883	82	7	e14	e14	X
ajfa-883	82	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	82	9	who	who	PRON
ajfa-883	82	10	had	have	VERB
ajfa-883	82	11	only	only	ADJ
ajfa-883	82	12	financial	financial	ADJ
ajfa-883	82	13	information	information	NOUN
ajfa-883	82	14	.	.	PUNCT
ajfa-883	83	1	this	this	DET
ajfa-883	83	2	difference	difference	NOUN
ajfa-883	83	3	was	be	AUX
ajfa-883	83	4	visible	visible	ADJ
ajfa-883	83	5	in	in	ADP
ajfa-883	83	6	the	the	DET
ajfa-883	83	7	analysts	analyst	NOUN
ajfa-883	83	8	who	who	PRON
ajfa-883	83	9	had	have	AUX
ajfa-883	83	10	received	receive	VERB
ajfa-883	83	11	hra	hra	PROPN
ajfa-883	83	12	information	information	NOUN
ajfa-883	83	13	with	with	ADP
ajfa-883	83	14	behavioral	behavioral	ADJ
ajfa-883	83	15	indexes	index	NOUN
ajfa-883	83	16	.	.	PUNCT
ajfa-883	84	1	research	research	NOUN
ajfa-883	84	2	was	be	AUX
ajfa-883	84	3	performed	perform	VERB
ajfa-883	84	4	about	about	ADP
ajfa-883	84	5	relative	relative	ADJ
ajfa-883	84	6	impact	impact	NOUN
ajfa-883	84	7	of	of	ADP
ajfa-883	84	8	disclosure	disclosure	NOUN
ajfa-883	84	9	of	of	ADP
ajfa-883	84	10	hra	hra	PROPN
ajfa-883	84	11	monetary	monetary	ADJ
ajfa-883	84	12	information	information	NOUN
ajfa-883	84	13	versus	versus	ADP
ajfa-883	84	14	non	non	ADJ
ajfa-883	84	15	-	-	ADJ
ajfa-883	84	16	monetary	monetary	ADJ
ajfa-883	84	17	information	information	NOUN
ajfa-883	84	18	.	.	PUNCT
ajfa-883	85	1	flamholtz	flamholtz	NOUN
ajfa-883	85	2	(	(	PUNCT
ajfa-883	85	3	1976	1976	NUM
ajfa-883	85	4	)	)	PUNCT
ajfa-883	85	5	asked	ask	VERB
ajfa-883	85	6	official	official	ADJ
ajfa-883	85	7	accountants	accountant	NOUN
ajfa-883	85	8	to	to	PART
ajfa-883	85	9	select	select	VERB
ajfa-883	85	10	between	between	ADP
ajfa-883	85	11	two	two	NUM
ajfa-883	85	12	persons	person	NOUN
ajfa-883	85	13	for	for	ADP
ajfa-883	85	14	occupying	occupy	VERB
ajfa-883	85	15	a	a	DET
ajfa-883	85	16	position	position	NOUN
ajfa-883	85	17	.	.	PUNCT
ajfa-883	86	1	he	he	PRON
ajfa-883	86	2	gave	give	VERB
ajfa-883	86	3	three	three	NUM
ajfa-883	86	4	kinds	kind	NOUN
ajfa-883	86	5	of	of	ADP
ajfa-883	86	6	information	information	NOUN
ajfa-883	86	7	to	to	ADP
ajfa-883	86	8	the	the	DET
ajfa-883	86	9	accountants	accountant	NOUN
ajfa-883	86	10	,	,	PUNCT
ajfa-883	86	11	traditional	traditional	ADJ
ajfa-883	86	12	information	information	NOUN
ajfa-883	86	13	about	about	ADP
ajfa-883	86	14	function	function	NOUN
ajfa-883	86	15	,	,	PUNCT
ajfa-883	86	16	non	non	X
ajfa-883	86	17	monetary	monetary	ADJ
ajfa-883	86	18	information	information	NOUN
ajfa-883	86	19	about	about	ADP
ajfa-883	86	20	hra	hra	PROPN
ajfa-883	86	21	and	and	CCONJ
ajfa-883	86	22	monetary	monetary	ADJ
ajfa-883	86	23	information	information	NOUN
ajfa-883	86	24	about	about	ADP
ajfa-883	86	25	it	it	PRON
ajfa-883	86	26	.	.	PUNCT
ajfa-883	87	1	this	this	DET
ajfa-883	87	2	information	information	NOUN
ajfa-883	87	3	was	be	AUX
ajfa-883	87	4	given	give	VERB
ajfa-883	87	5	about	about	ADV
ajfa-883	87	6	three	three	NUM
ajfa-883	87	7	cases	case	NOUN
ajfa-883	87	8	a	a	DET
ajfa-883	87	9	,	,	PUNCT
ajfa-883	87	10	b	b	NOUN
ajfa-883	87	11	and	and	CCONJ
ajfa-883	87	12	c	c	NOUN
ajfa-883	87	13	respectively	respectively	ADV
ajfa-883	87	14	to	to	ADP
ajfa-883	87	15	the	the	DET
ajfa-883	87	16	accountants	accountant	NOUN
ajfa-883	87	17	.	.	PUNCT
ajfa-883	88	1	in	in	ADP
ajfa-883	88	2	contrary	contrary	ADV
ajfa-883	88	3	to	to	ADP
ajfa-883	88	4	flamholtz	flamholtz	NOUN
ajfa-883	88	5	's	's	PART
ajfa-883	88	6	expectation	expectation	NOUN
ajfa-883	88	7	,	,	PUNCT
ajfa-883	88	8	non	non	ADJ
ajfa-883	88	9	-	-	ADJ
ajfa-883	88	10	monetary	monetary	ADJ
ajfa-883	88	11	information	information	NOUN
ajfa-883	88	12	had	have	VERB
ajfa-883	88	13	impact	impact	NOUN
ajfa-883	88	14	on	on	ADP
ajfa-883	88	15	decisions	decision	NOUN
ajfa-883	88	16	.	.	PUNCT
ajfa-883	89	1	nabil	nabil	PROPN
ajfa-883	89	2	elias	elias	PROPN
ajfa-883	89	3	(	(	PUNCT
ajfa-883	89	4	1972	1972	NUM
ajfa-883	89	5	)	)	PUNCT
ajfa-883	89	6	provided	provide	VERB
ajfa-883	89	7	2	2	NUM
ajfa-883	89	8	groups	group	NOUN
ajfa-883	89	9	of	of	ADP
ajfa-883	89	10	financial	financial	ADJ
ajfa-883	89	11	reports	report	NOUN
ajfa-883	89	12	(	(	PUNCT
ajfa-883	89	13	one	one	NUM
ajfa-883	89	14	,	,	PUNCT
ajfa-883	89	15	traditional	traditional	ADJ
ajfa-883	89	16	report	report	NOUN
ajfa-883	89	17	and	and	CCONJ
ajfa-883	89	18	another	another	PRON
ajfa-883	89	19	,	,	PUNCT
ajfa-883	89	20	reports	report	NOUN
ajfa-883	89	21	containing	contain	VERB
ajfa-883	89	22	hra	hra	PROPN
ajfa-883	89	23	information	information	NOUN
ajfa-883	89	24	)	)	PUNCT
ajfa-883	89	25	in	in	ADP
ajfa-883	89	26	his	his	PRON
ajfa-883	89	27	research	research	NOUN
ajfa-883	89	28	to	to	ADP
ajfa-883	89	29	the	the	DET
ajfa-883	89	30	sample	sample	NOUN
ajfa-883	89	31	including	include	VERB
ajfa-883	89	32	accounting	accounting	NOUN
ajfa-883	89	33	students	student	NOUN
ajfa-883	89	34	,	,	PUNCT
ajfa-883	89	35	financial	financial	ADJ
ajfa-883	89	36	analysts	analyst	NOUN
ajfa-883	89	37	and	and	CCONJ
ajfa-883	89	38	accountants	accountant	NOUN
ajfa-883	89	39	.	.	PUNCT
ajfa-883	90	1	research	research	NOUN
ajfa-883	90	2	results	result	NOUN
ajfa-883	90	3	showed	show	VERB
ajfa-883	90	4	that	that	SCONJ
ajfa-883	90	5	hra	hra	PROPN
ajfa-883	90	6	information	information	NOUN
ajfa-883	90	7	had	have	VERB
ajfa-883	90	8	meaningful	meaningful	ADJ
ajfa-883	90	9	impact	impact	NOUN
ajfa-883	90	10	on	on	ADP
ajfa-883	90	11	decisions	decision	NOUN
ajfa-883	90	12	statistically	statistically	ADV
ajfa-883	90	13	,	,	PUNCT
ajfa-883	90	14	although	although	SCONJ
ajfa-883	90	15	the	the	DET
ajfa-883	90	16	relationship	relationship	NOUN
ajfa-883	90	17	between	between	ADP
ajfa-883	90	18	hra	hra	PROPN
ajfa-883	90	19	information	information	NOUN
ajfa-883	90	20	and	and	CCONJ
ajfa-883	90	21	the	the	DET
ajfa-883	90	22	adopted	adopt	VERB
ajfa-883	90	23	decisions	decision	NOUN
ajfa-883	90	24	was	be	AUX
ajfa-883	90	25	not	not	PART
ajfa-883	90	26	strong	strong	ADJ
ajfa-883	90	27	.	.	PUNCT
ajfa-883	91	1	4	4	X
ajfa-883	91	2	.	.	X
ajfa-883	91	3	hypotheses	hypothese	VERB
ajfa-883	91	4	development	development	VERB
ajfa-883	91	5	the	the	DET
ajfa-883	91	6	main	main	ADJ
ajfa-883	91	7	purpose	purpose	NOUN
ajfa-883	91	8	of	of	ADP
ajfa-883	91	9	the	the	DET
ajfa-883	91	10	research	research	NOUN
ajfa-883	91	11	is	be	AUX
ajfa-883	91	12	to	to	PART
ajfa-883	91	13	study	study	VERB
ajfa-883	91	14	the	the	DET
ajfa-883	91	15	impact	impact	NOUN
ajfa-883	91	16	of	of	ADP
ajfa-883	91	17	provision	provision	NOUN
ajfa-883	91	18	of	of	ADP
ajfa-883	91	19	hra	hra	PROPN
ajfa-883	91	20	information	information	NOUN
ajfa-883	91	21	on	on	ADP
ajfa-883	91	22	investment	investment	NOUN
ajfa-883	91	23	decisions	decision	NOUN
ajfa-883	91	24	in	in	ADP
ajfa-883	91	25	order	order	NOUN
ajfa-883	91	26	to	to	PART
ajfa-883	91	27	improve	improve	VERB
ajfa-883	91	28	the	the	DET
ajfa-883	91	29	quality	quality	NOUN
ajfa-883	91	30	of	of	ADP
ajfa-883	91	31	financial	financial	ADJ
ajfa-883	91	32	decisions	decision	NOUN
ajfa-883	91	33	made	make	VERB
ajfa-883	91	34	by	by	ADP
ajfa-883	91	35	the	the	DET
ajfa-883	91	36	groups	group	NOUN
ajfa-883	91	37	inside	inside	ADP
ajfa-883	91	38	and	and	CCONJ
ajfa-883	91	39	outside	outside	ADP
ajfa-883	91	40	an	an	DET
ajfa-883	91	41	organization	organization	NOUN
ajfa-883	91	42	through	through	ADP
ajfa-883	91	43	entering	enter	VERB
ajfa-883	91	44	hra	hra	PROPN
ajfa-883	91	45	information	information	NOUN
ajfa-883	91	46	in	in	ADP
ajfa-883	91	47	total	total	ADJ
ajfa-883	91	48	decision	decision	NOUN
ajfa-883	91	49	making	make	VERB
ajfa-883	91	50	traditional	traditional	ADJ
ajfa-883	91	51	variables	variable	NOUN
ajfa-883	91	52	.	.	PUNCT
ajfa-883	92	1	so	so	ADV
ajfa-883	92	2	,	,	PUNCT
ajfa-883	92	3	the	the	DET
ajfa-883	92	4	following	follow	VERB
ajfa-883	92	5	hypotheses	hypothesis	NOUN
ajfa-883	92	6	have	have	AUX
ajfa-883	92	7	developed	develop	VERB
ajfa-883	92	8	:	:	PUNCT
ajfa-883	92	9	hypothesis	hypothesis	NOUN
ajfa-883	92	10	1	1	NUM
ajfa-883	92	11	:	:	PUNCT
ajfa-883	92	12	the	the	DET
ajfa-883	92	13	presentation	presentation	NOUN
ajfa-883	92	14	of	of	ADP
ajfa-883	92	15	hra	hra	PROPN
ajfa-883	92	16	information	information	NOUN
ajfa-883	92	17	has	have	VERB
ajfa-883	92	18	information	information	NOUN
ajfa-883	92	19	increasing	increase	VERB
ajfa-883	92	20	content	content	NOUN
ajfa-883	92	21	.	.	PUNCT
ajfa-883	93	1	hypothesis	hypothesis	NOUN
ajfa-883	93	2	2	2	NUM
ajfa-883	93	3	:	:	PUNCT
ajfa-883	93	4	there	there	PRON
ajfa-883	93	5	is	be	VERB
ajfa-883	93	6	significant	significant	ADJ
ajfa-883	93	7	relationship	relationship	NOUN
ajfa-883	93	8	between	between	ADP
ajfa-883	93	9	individual	individual	NOUN
ajfa-883	93	10	’s	’s	PART
ajfa-883	93	11	background	background	NOUN
ajfa-883	93	12	and	and	CCONJ
ajfa-883	93	13	experience	experience	NOUN
ajfa-883	93	14	and	and	CCONJ
ajfa-883	93	15	impact	impact	NOUN
ajfa-883	93	16	of	of	ADP
ajfa-883	93	17	hra	hra	PROPN
ajfa-883	93	18	information	information	NOUN
ajfa-883	93	19	on	on	ADP
ajfa-883	93	20	decision	decision	NOUN
ajfa-883	93	21	-	-	PUNCT
ajfa-883	93	22	making	making	NOUN
ajfa-883	93	23	.	.	PUNCT
ajfa-883	94	1	hypothesis	hypothesis	NOUN
ajfa-883	94	2	3	3	NUM
ajfa-883	94	3	:	:	PUNCT
ajfa-883	94	4	there	there	PRON
ajfa-883	94	5	is	be	VERB
ajfa-883	94	6	significant	significant	ADJ
ajfa-883	94	7	relationship	relationship	NOUN
ajfa-883	94	8	between	between	ADP
ajfa-883	94	9	individual	individual	NOUN
ajfa-883	94	10	's	's	PART
ajfa-883	94	11	personal	personal	ADJ
ajfa-883	94	12	viewpoints	viewpoint	NOUN
ajfa-883	94	13	about	about	ADP
ajfa-883	94	14	assessment	assessment	NOUN
ajfa-883	94	15	of	of	ADP
ajfa-883	94	16	hr	hr	NOUN
ajfa-883	94	17	and	and	CCONJ
ajfa-883	94	18	impact	impact	NOUN
ajfa-883	94	19	of	of	ADP
ajfa-883	94	20	hra	hra	PROPN
ajfa-883	94	21	information	information	NOUN
ajfa-883	94	22	on	on	ADP
ajfa-883	94	23	decision	decision	NOUN
ajfa-883	94	24	-	-	PUNCT
ajfa-883	94	25	making	making	NOUN
ajfa-883	94	26	.	.	PUNCT
ajfa-883	95	1	hypothesis	hypothesis	NOUN
ajfa-883	95	2	4	4	NUM
ajfa-883	95	3	:	:	PUNCT
ajfa-883	95	4	there	there	PRON
ajfa-883	95	5	is	be	VERB
ajfa-883	95	6	significant	significant	ADJ
ajfa-883	95	7	difference	difference	NOUN
ajfa-883	95	8	between	between	ADP
ajfa-883	95	9	the	the	DET
ajfa-883	95	10	evaluating	evaluate	VERB
ajfa-883	95	11	methods	method	NOUN
ajfa-883	95	12	of	of	ADP
ajfa-883	95	13	hra	hra	PROPN
ajfa-883	95	14	with	with	ADP
ajfa-883	95	15	respect	respect	NOUN
ajfa-883	95	16	to	to	ADP
ajfa-883	95	17	the	the	DET
ajfa-883	95	18	qualitative	qualitative	ADJ
ajfa-883	95	19	characteristics	characteristic	NOUN
ajfa-883	95	20	of	of	ADP
ajfa-883	95	21	accounting	accounting	NOUN
ajfa-883	95	22	information	information	NOUN
ajfa-883	95	23	.	.	PUNCT
ajfa-883	96	1	5	5	X
ajfa-883	96	2	.	.	X
ajfa-883	96	3	materials	material	NOUN
ajfa-883	96	4	and	and	CCONJ
ajfa-883	96	5	methodology	methodology	NOUN
ajfa-883	96	6	in	in	ADP
ajfa-883	96	7	this	this	DET
ajfa-883	96	8	paper	paper	NOUN
ajfa-883	96	9	the	the	DET
ajfa-883	96	10	services	service	NOUN
ajfa-883	96	11	,	,	PUNCT
ajfa-883	96	12	investment	investment	NOUN
ajfa-883	96	13	and	and	CCONJ
ajfa-883	96	14	manufacturing	manufacturing	NOUN
ajfa-883	96	15	companies	company	NOUN
ajfa-883	96	16	decision	decision	NOUN
ajfa-883	96	17	makers	maker	NOUN
ajfa-883	96	18	of	of	ADP
ajfa-883	96	19	tehran	tehran	PROPN
ajfa-883	96	20	stock	stock	PROPN
ajfa-883	96	21	exchange	exchange	PROPN
ajfa-883	96	22	,	,	PUNCT
ajfa-883	96	23	were	be	AUX
ajfa-883	96	24	selected	select	VERB
ajfa-883	96	25	as	as	ADP
ajfa-883	96	26	the	the	DET
ajfa-883	96	27	statistical	statistical	ADJ
ajfa-883	96	28	population	population	NOUN
ajfa-883	96	29	in	in	ADP
ajfa-883	96	30	2009	2009	NUM
ajfa-883	96	31	to	to	PART
ajfa-883	96	32	do	do	VERB
ajfa-883	96	33	the	the	DET
ajfa-883	96	34	research	research	NOUN
ajfa-883	96	35	by	by	ADP
ajfa-883	96	36	making	make	VERB
ajfa-883	96	37	use	use	NOUN
ajfa-883	96	38	of	of	ADP
ajfa-883	96	39	the	the	DET
ajfa-883	96	40	views	view	NOUN
ajfa-883	96	41	and	and	CCONJ
ajfa-883	96	42	opinions	opinion	NOUN
ajfa-883	96	43	of	of	ADP
ajfa-883	96	44	this	this	DET
ajfa-883	96	45	expert	expert	NOUN
ajfa-883	96	46	group	group	NOUN
ajfa-883	96	47	.	.	PUNCT
ajfa-883	97	1	hence	hence	ADV
ajfa-883	97	2	,	,	PUNCT
ajfa-883	97	3	the	the	DET
ajfa-883	97	4	research	research	NOUN
ajfa-883	97	5	statistical	statistical	ADJ
ajfa-883	97	6	unit	unit	NOUN
ajfa-883	97	7	is	be	AUX
ajfa-883	97	8	an	an	DET
ajfa-883	97	9	investment	investment	NOUN
ajfa-883	97	10	,	,	PUNCT
ajfa-883	97	11	services	service	NOUN
ajfa-883	97	12	and	and	CCONJ
ajfa-883	97	13	manufacturing	manufacture	VERB
ajfa-883	97	14	active	active	ADJ
ajfa-883	97	15	company	company	NOUN
ajfa-883	97	16	and	and	CCONJ
ajfa-883	97	17	member	member	NOUN
ajfa-883	97	18	of	of	ADP
ajfa-883	97	19	tse	tse	PROPN
ajfa-883	97	20	,	,	PUNCT
ajfa-883	97	21	while	while	SCONJ
ajfa-883	97	22	the	the	DET
ajfa-883	97	23	resource	resource	NOUN
ajfa-883	97	24	of	of	ADP
ajfa-883	97	25	the	the	DET
ajfa-883	97	26	collection	collection	NOUN
ajfa-883	97	27	data	datum	NOUN
ajfa-883	97	28	are	be	AUX
ajfa-883	97	29	following	follow	VERB
ajfa-883	97	30	:	:	PUNCT
ajfa-883	97	31	1investment	1investment	NUM
ajfa-883	97	32	experts	expert	NOUN
ajfa-883	97	33	and	and	CCONJ
ajfa-883	97	34	analysts	analyst	NOUN
ajfa-883	97	35	and	and	CCONJ
ajfa-883	97	36	financial	financial	ADJ
ajfa-883	97	37	managers	manager	NOUN
ajfa-883	97	38	working	work	VERB
ajfa-883	97	39	in	in	ADP
ajfa-883	97	40	listed	list	VERB
ajfa-883	97	41	companies	company	NOUN
ajfa-883	97	42	in	in	ADP
ajfa-883	97	43	tse	tse	PROPN
ajfa-883	97	44	.	.	PUNCT
ajfa-883	98	1	2managers	2managers	NUM
ajfa-883	98	2	and	and	CCONJ
ajfa-883	98	3	experts	expert	NOUN
ajfa-883	98	4	of	of	ADP
ajfa-883	98	5	auditing	auditing	NOUN
ajfa-883	98	6	institutions	institution	NOUN
ajfa-883	98	7	of	of	ADP
ajfa-883	98	8	tehran	tehran	PROPN
ajfa-883	98	9	.	.	PUNCT
ajfa-883	99	1	the	the	DET
ajfa-883	99	2	authors	author	NOUN
ajfa-883	99	3	selected	select	VERB
ajfa-883	99	4	68	68	NUM
ajfa-883	99	5	companies	company	NOUN
ajfa-883	99	6	of	of	ADP
ajfa-883	99	7	tehran	tehran	PROPN
ajfa-883	99	8	stock	stock	PROPN
ajfa-883	99	9	exchange	exchange	PROPN
ajfa-883	99	10	as	as	ADP
ajfa-883	99	11	sample	sample	NOUN
ajfa-883	99	12	size	size	NOUN
ajfa-883	99	13	by	by	ADP
ajfa-883	99	14	using	use	VERB
ajfa-883	99	15	random	random	ADJ
ajfa-883	99	16	sampling	sampling	NOUN
ajfa-883	99	17	technique	technique	NOUN
ajfa-883	99	18	.	.	PUNCT
ajfa-883	100	1	furthermore	furthermore	ADV
ajfa-883	100	2	,	,	PUNCT
ajfa-883	100	3	we	we	PRON
ajfa-883	100	4	distributed	distribute	VERB
ajfa-883	100	5	238	238	NUM
ajfa-883	100	6	questionnaires	questionnaire	NOUN
ajfa-883	100	7	between	between	ADP
ajfa-883	100	8	investment	investment	NOUN
ajfa-883	100	9	experts	expert	NOUN
ajfa-883	100	10	and	and	CCONJ
ajfa-883	100	11	analysts	analyst	NOUN
ajfa-883	100	12	and	and	CCONJ
ajfa-883	100	13	financial	financial	ADJ
ajfa-883	100	14	managers	manager	NOUN
ajfa-883	100	15	and	and	CCONJ
ajfa-883	100	16	experts	expert	NOUN
ajfa-883	100	17	of	of	ADP
ajfa-883	100	18	auditing	auditing	NOUN
ajfa-883	100	19	companies	company	NOUN
ajfa-883	100	20	asian	asian	ADJ
ajfa-883	100	21	journal	journal	PROPN
ajfa-883	100	22	of	of	ADP
ajfa-883	100	23	finance	finance	PROPN
ajfa-883	100	24	&	&	CCONJ
ajfa-883	100	25	accounting	accounting	PROPN
ajfa-883	100	26	issn	issn	PROPN
ajfa-883	100	27	1946	1946	NUM
ajfa-883	100	28	-	-	PUNCT
ajfa-883	100	29	052x	052x	NOUN
ajfa-883	100	30	2011	2011	NUM
ajfa-883	100	31	,	,	PUNCT
ajfa-883	100	32	vol	vol	NOUN
ajfa-883	100	33	.	.	PROPN
ajfa-883	101	1	3	3	NUM
ajfa-883	101	2	,	,	PUNCT
ajfa-883	101	3	no	no	INTJ
ajfa-883	101	4	.	.	NOUN
ajfa-883	101	5	1	1	NUM
ajfa-883	101	6	:	:	PUNCT
ajfa-883	101	7	e14	e14	X
ajfa-883	101	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	101	9	due	due	ADP
ajfa-883	101	10	to	to	ADP
ajfa-883	101	11	unlimited	unlimited	ADJ
ajfa-883	101	12	statistical	statistical	ADJ
ajfa-883	101	13	population	population	NOUN
ajfa-883	101	14	,	,	PUNCT
ajfa-883	101	15	but	but	CCONJ
ajfa-883	101	16	questionnaires	questionnaire	NOUN
ajfa-883	101	17	received	receive	VERB
ajfa-883	101	18	from	from	ADP
ajfa-883	101	19	respondents	respondent	NOUN
ajfa-883	101	20	was	be	AUX
ajfa-883	101	21	162	162	NUM
ajfa-883	101	22	.	.	PUNCT
ajfa-883	102	1	this	this	DET
ajfa-883	102	2	research	research	NOUN
ajfa-883	102	3	in	in	ADP
ajfa-883	102	4	terms	term	NOUN
ajfa-883	102	5	of	of	ADP
ajfa-883	102	6	methodology	methodology	NOUN
ajfa-883	102	7	is	be	AUX
ajfa-883	102	8	a	a	DET
ajfa-883	102	9	descriptive	descriptive	ADJ
ajfa-883	102	10	/	/	SYM
ajfa-883	102	11	correlation	correlation	NOUN
ajfa-883	102	12	research.the	research.the	DET
ajfa-883	102	13	tools	tool	NOUN
ajfa-883	102	14	being	be	AUX
ajfa-883	102	15	used	use	VERB
ajfa-883	102	16	in	in	ADP
ajfa-883	102	17	this	this	DET
ajfa-883	102	18	research	research	NOUN
ajfa-883	102	19	is	be	AUX
ajfa-883	102	20	questionnaire.the	questionnaire.the	DET
ajfa-883	102	21	responses	response	NOUN
ajfa-883	102	22	to	to	ADP
ajfa-883	102	23	structured	structured	ADJ
ajfa-883	102	24	questionnaire	questionnaire	NOUN
ajfa-883	102	25	collated	collate	VERB
ajfa-883	102	26	by	by	ADP
ajfa-883	102	27	using	use	VERB
ajfa-883	102	28	spss	spss	PROPN
ajfa-883	102	29	software	software	NOUN
ajfa-883	102	30	in	in	ADP
ajfa-883	102	31	the	the	DET
ajfa-883	102	32	significant	significant	ADJ
ajfa-883	102	33	level	level	NOUN
ajfa-883	102	34	(	(	PUNCT
ajfa-883	102	35	α=5	α=5	NOUN
ajfa-883	102	36	%	%	NOUN
ajfa-883	102	37	)	)	PUNCT
ajfa-883	102	38	,	,	PUNCT
ajfa-883	102	39	and	and	CCONJ
ajfa-883	102	40	the	the	DET
ajfa-883	102	41	relevant	relevant	ADJ
ajfa-883	102	42	statistical	statistical	ADJ
ajfa-883	102	43	methods	method	NOUN
ajfa-883	102	44	like	like	ADP
ajfa-883	102	45	mean	mean	NOUN
ajfa-883	102	46	value	value	NOUN
ajfa-883	102	47	,	,	PUNCT
ajfa-883	102	48	standard	standard	ADJ
ajfa-883	102	49	deviation	deviation	NOUN
ajfa-883	102	50	,	,	PUNCT
ajfa-883	102	51	correlation	correlation	NOUN
ajfa-883	102	52	coefficient	coefficient	NOUN
ajfa-883	102	53	,	,	PUNCT
ajfa-883	102	54	t	t	NOUN
ajfa-883	102	55	-	-	PUNCT
ajfa-883	102	56	test	test	NOUN
ajfa-883	102	57	,	,	PUNCT
ajfa-883	102	58	ftest	ftest	ADJ
ajfa-883	102	59	,	,	PUNCT
ajfa-883	102	60	chi	chi	ADJ
ajfa-883	102	61	-	-	PUNCT
ajfa-883	102	62	square	square	ADJ
ajfa-883	102	63	(	(	PUNCT
ajfa-883	102	64	2	2	NUM
ajfa-883	102	65	)	)	PUNCT
ajfa-883	102	66	and	and	CCONJ
ajfa-883	102	67	compare	compare	VERB
ajfa-883	102	68	means	mean	NOUN
ajfa-883	102	69	test	test	NOUN
ajfa-883	102	70	have	have	AUX
ajfa-883	102	71	adopted	adopt	VERB
ajfa-883	102	72	to	to	PART
ajfa-883	102	73	arrive	arrive	VERB
ajfa-883	102	74	at	at	ADP
ajfa-883	102	75	meaningful	meaningful	ADJ
ajfa-883	102	76	conclusions	conclusion	NOUN
ajfa-883	102	77	.	.	PUNCT
ajfa-883	103	1	6	6	X
ajfa-883	103	2	.	.	X
ajfa-883	103	3	the	the	DET
ajfa-883	103	4	questionnaire	questionnaire	NOUN
ajfa-883	103	5	design	design	VERB
ajfa-883	103	6	the	the	DET
ajfa-883	103	7	authors	author	NOUN
ajfa-883	103	8	have	have	AUX
ajfa-883	103	9	used	use	VERB
ajfa-883	103	10	systematic	systematic	ADJ
ajfa-883	103	11	or	or	CCONJ
ajfa-883	103	12	closed	closed	ADJ
ajfa-883	103	13	questionnaire	questionnaire	NOUN
ajfa-883	103	14	for	for	ADP
ajfa-883	103	15	collecting	collect	VERB
ajfa-883	103	16	data	datum	NOUN
ajfa-883	103	17	.	.	PUNCT
ajfa-883	104	1	in	in	ADP
ajfa-883	104	2	this	this	DET
ajfa-883	104	3	case	case	NOUN
ajfa-883	104	4	,	,	PUNCT
ajfa-883	104	5	we	we	PRON
ajfa-883	104	6	have	have	AUX
ajfa-883	104	7	prepared	prepare	VERB
ajfa-883	104	8	two	two	NUM
ajfa-883	104	9	questionnaires	questionnaire	NOUN
ajfa-883	104	10	.	.	PUNCT
ajfa-883	105	1	in	in	ADP
ajfa-883	105	2	the	the	DET
ajfa-883	105	3	first	first	ADJ
ajfa-883	105	4	questionnaire	questionnaire	NOUN
ajfa-883	105	5	,	,	PUNCT
ajfa-883	105	6	the	the	DET
ajfa-883	105	7	financial	financial	ADJ
ajfa-883	105	8	statements	statement	NOUN
ajfa-883	105	9	of	of	ADP
ajfa-883	105	10	two	two	NUM
ajfa-883	105	11	hypothetical	hypothetical	ADJ
ajfa-883	105	12	companies	company	NOUN
ajfa-883	105	13	without	without	ADP
ajfa-883	105	14	providing	provide	VERB
ajfa-883	105	15	of	of	ADP
ajfa-883	105	16	hra	hra	PROPN
ajfa-883	105	17	information	information	NOUN
ajfa-883	105	18	were	be	AUX
ajfa-883	105	19	prepared	prepare	VERB
ajfa-883	105	20	and	and	CCONJ
ajfa-883	105	21	presented	present	VERB
ajfa-883	105	22	to	to	ADP
ajfa-883	105	23	the	the	DET
ajfa-883	105	24	members	member	NOUN
ajfa-883	105	25	of	of	ADP
ajfa-883	105	26	statistical	statistical	ADJ
ajfa-883	105	27	population	population	NOUN
ajfa-883	105	28	and	and	CCONJ
ajfa-883	105	29	they	they	PRON
ajfa-883	105	30	were	be	AUX
ajfa-883	105	31	asked	ask	VERB
ajfa-883	105	32	to	to	PART
ajfa-883	105	33	allocate	allocate	VERB
ajfa-883	105	34	rials	rial	NOUN
ajfa-883	105	35	50,000,000	50,000,000	NUM
ajfa-883	105	36	in	in	ADP
ajfa-883	105	37	the	the	DET
ajfa-883	105	38	above	above	ADV
ajfa-883	105	39	-	-	PUNCT
ajfa-883	105	40	mentioned	mention	VERB
ajfa-883	105	41	companies	company	NOUN
ajfa-883	105	42	as	as	ADP
ajfa-883	105	43	investment	investment	NOUN
ajfa-883	105	44	which	which	PRON
ajfa-883	105	45	is	be	AUX
ajfa-883	105	46	called	call	VERB
ajfa-883	105	47	the	the	DET
ajfa-883	105	48	first	first	ADJ
ajfa-883	105	49	behavior	behavior	NOUN
ajfa-883	105	50	.	.	PUNCT
ajfa-883	106	1	in	in	ADP
ajfa-883	106	2	the	the	DET
ajfa-883	106	3	second	second	ADJ
ajfa-883	106	4	questionnaire	questionnaire	NOUN
ajfa-883	106	5	,	,	PUNCT
ajfa-883	106	6	the	the	DET
ajfa-883	106	7	financial	financial	ADJ
ajfa-883	106	8	statements	statement	NOUN
ajfa-883	106	9	containing	contain	VERB
ajfa-883	106	10	hra	hra	PROPN
ajfa-883	106	11	information	information	NOUN
ajfa-883	106	12	were	be	AUX
ajfa-883	106	13	distributed	distribute	VERB
ajfa-883	106	14	among	among	ADP
ajfa-883	106	15	the	the	DET
ajfa-883	106	16	same	same	ADJ
ajfa-883	106	17	members	member	NOUN
ajfa-883	106	18	of	of	ADP
ajfa-883	106	19	the	the	DET
ajfa-883	106	20	population	population	NOUN
ajfa-883	106	21	two	two	NUM
ajfa-883	106	22	weeks	week	NOUN
ajfa-883	106	23	after	after	ADP
ajfa-883	106	24	collecting	collect	VERB
ajfa-883	106	25	the	the	DET
ajfa-883	106	26	first	first	ADJ
ajfa-883	106	27	questionnaire	questionnaire	NOUN
ajfa-883	106	28	and	and	CCONJ
ajfa-883	106	29	they	they	PRON
ajfa-883	106	30	were	be	AUX
ajfa-883	106	31	asked	ask	VERB
ajfa-883	106	32	to	to	PART
ajfa-883	106	33	do	do	VERB
ajfa-883	106	34	the	the	DET
ajfa-883	106	35	same	same	ADJ
ajfa-883	106	36	investment	investment	NOUN
ajfa-883	106	37	again	again	ADV
ajfa-883	106	38	which	which	PRON
ajfa-883	106	39	is	be	AUX
ajfa-883	106	40	called	call	VERB
ajfa-883	106	41	the	the	DET
ajfa-883	106	42	second	second	ADJ
ajfa-883	106	43	behavior	behavior	NOUN
ajfa-883	106	44	.	.	PUNCT
ajfa-883	107	1	it	it	PRON
ajfa-883	107	2	should	should	AUX
ajfa-883	107	3	be	be	AUX
ajfa-883	107	4	mentioned	mention	VERB
ajfa-883	107	5	that	that	SCONJ
ajfa-883	107	6	the	the	DET
ajfa-883	107	7	second	second	ADJ
ajfa-883	107	8	questionnaire	questionnaire	NOUN
ajfa-883	107	9	includes	include	VERB
ajfa-883	107	10	9	9	NUM
ajfa-883	107	11	questions	question	NOUN
ajfa-883	107	12	for	for	ADP
ajfa-883	107	13	measuring	measure	VERB
ajfa-883	107	14	the	the	DET
ajfa-883	107	15	experience	experience	NOUN
ajfa-883	107	16	variable	variable	NOUN
ajfa-883	107	17	and	and	CCONJ
ajfa-883	107	18	11	11	NUM
ajfa-883	107	19	questions	question	NOUN
ajfa-883	107	20	for	for	ADP
ajfa-883	107	21	measuring	measure	VERB
ajfa-883	107	22	individuals	individual	NOUN
ajfa-883	107	23	'	'	PART
ajfa-883	107	24	personal	personal	ADJ
ajfa-883	107	25	viewpoints	viewpoint	NOUN
ajfa-883	107	26	and	and	CCONJ
ajfa-883	107	27	finally	finally	ADV
ajfa-883	107	28	,	,	PUNCT
ajfa-883	107	29	with	with	ADP
ajfa-883	107	30	regard	regard	NOUN
ajfa-883	107	31	to	to	ADP
ajfa-883	107	32	the	the	DET
ajfa-883	107	33	fourth	fourth	ADJ
ajfa-883	107	34	hypothesis	hypothesis	NOUN
ajfa-883	107	35	of	of	ADP
ajfa-883	107	36	this	this	DET
ajfa-883	107	37	paper	paper	NOUN
ajfa-883	107	38	,	,	PUNCT
ajfa-883	107	39	a	a	DET
ajfa-883	107	40	questionnaire	questionnaire	NOUN
ajfa-883	107	41	including	include	VERB
ajfa-883	107	42	7	7	NUM
ajfa-883	107	43	questions	question	NOUN
ajfa-883	107	44	has	have	AUX
ajfa-883	107	45	been	be	AUX
ajfa-883	107	46	designed	design	VERB
ajfa-883	107	47	which	which	PRON
ajfa-883	107	48	refers	refer	VERB
ajfa-883	107	49	to	to	ADP
ajfa-883	107	50	the	the	DET
ajfa-883	107	51	degree	degree	NOUN
ajfa-883	107	52	of	of	ADP
ajfa-883	107	53	possessing	possess	VERB
ajfa-883	107	54	primary	primary	ADJ
ajfa-883	107	55	and	and	CCONJ
ajfa-883	107	56	secondary	secondary	ADJ
ajfa-883	107	57	characteristics	characteristic	NOUN
ajfa-883	107	58	of	of	ADP
ajfa-883	107	59	accounting	accounting	NOUN
ajfa-883	107	60	information	information	NOUN
ajfa-883	107	61	for	for	ADP
ajfa-883	107	62	each	each	DET
ajfa-883	107	63	evaluating	evaluating	NOUN
ajfa-883	107	64	method	method	NOUN
ajfa-883	107	65	.	.	PUNCT
ajfa-883	108	1	7	7	X
ajfa-883	108	2	.	.	X
ajfa-883	108	3	research	research	NOUN
ajfa-883	108	4	variables	variable	VERB
ajfa-883	108	5	7.1	7.1	NUM
ajfa-883	108	6	dependant	dependant	ADJ
ajfa-883	108	7	variable	variable	NOUN
ajfa-883	108	8	the	the	DET
ajfa-883	108	9	dependant	dependant	ADJ
ajfa-883	108	10	variable	variable	NOUN
ajfa-883	108	11	of	of	ADP
ajfa-883	108	12	this	this	DET
ajfa-883	108	13	research	research	NOUN
ajfa-883	108	14	is	be	AUX
ajfa-883	108	15	the	the	DET
ajfa-883	108	16	investment	investment	NOUN
ajfa-883	108	17	decisionmaking	decisionmaking	NOUN
ajfa-883	108	18	.	.	PUNCT
ajfa-883	109	1	the	the	DET
ajfa-883	109	2	concept	concept	NOUN
ajfa-883	109	3	of	of	ADP
ajfa-883	109	4	decision	decision	NOUN
ajfa-883	109	5	making	make	VERB
ajfa-883	109	6	is	be	AUX
ajfa-883	109	7	selection	selection	NOUN
ajfa-883	109	8	of	of	ADP
ajfa-883	109	9	shares	share	NOUN
ajfa-883	109	10	of	of	ADP
ajfa-883	109	11	a	a	DET
ajfa-883	109	12	company	company	NOUN
ajfa-883	109	13	among	among	ADP
ajfa-883	109	14	shares	share	NOUN
ajfa-883	109	15	of	of	ADP
ajfa-883	109	16	some	some	DET
ajfa-883	109	17	different	different	ADJ
ajfa-883	109	18	companies	company	NOUN
ajfa-883	109	19	on	on	ADP
ajfa-883	109	20	the	the	DET
ajfa-883	109	21	basis	basis	NOUN
ajfa-883	109	22	of	of	ADP
ajfa-883	109	23	financial	financial	ADJ
ajfa-883	109	24	statements	statement	NOUN
ajfa-883	109	25	information	information	NOUN
ajfa-883	109	26	.	.	PUNCT
ajfa-883	110	1	7.2	7.2	NUM
ajfa-883	110	2	independent	independent	ADJ
ajfa-883	110	3	variables	variable	NOUN
ajfa-883	110	4	7.2.1	7.2.1	NUM
ajfa-883	110	5	the	the	DET
ajfa-883	110	6	presentation	presentation	NOUN
ajfa-883	110	7	of	of	ADP
ajfa-883	110	8	hra	hra	PROPN
ajfa-883	110	9	information	information	NOUN
ajfa-883	110	10	this	this	DET
ajfa-883	110	11	variable	variable	NOUN
ajfa-883	110	12	was	be	AUX
ajfa-883	110	13	measured	measure	VERB
ajfa-883	110	14	through	through	ADP
ajfa-883	110	15	the	the	DET
ajfa-883	110	16	presentation	presentation	NOUN
ajfa-883	110	17	of	of	ADP
ajfa-883	110	18	financial	financial	ADJ
ajfa-883	110	19	statements	statement	NOUN
ajfa-883	110	20	of	of	ADP
ajfa-883	110	21	two	two	NUM
ajfa-883	110	22	hypothetical	hypothetical	ADJ
ajfa-883	110	23	companies	company	NOUN
ajfa-883	110	24	working	work	VERB
ajfa-883	110	25	in	in	ADP
ajfa-883	110	26	the	the	DET
ajfa-883	110	27	same	same	ADJ
ajfa-883	110	28	industry	industry	NOUN
ajfa-883	110	29	,	,	PUNCT
ajfa-883	110	30	the	the	DET
ajfa-883	110	31	same	same	ADJ
ajfa-883	110	32	size	size	NOUN
ajfa-883	110	33	and	and	CCONJ
ajfa-883	110	34	are	be	AUX
ajfa-883	110	35	equal	equal	ADJ
ajfa-883	110	36	in	in	ADP
ajfa-883	110	37	the	the	DET
ajfa-883	110	38	number	number	NOUN
ajfa-883	110	39	of	of	ADP
ajfa-883	110	40	ordinary	ordinary	ADJ
ajfa-883	110	41	shares	share	NOUN
ajfa-883	110	42	with	with	ADP
ajfa-883	110	43	equal	equal	ADJ
ajfa-883	110	44	prices	price	NOUN
ajfa-883	110	45	.	.	PUNCT
ajfa-883	111	1	7.2.2	7.2.2	NUM
ajfa-883	111	2	background	background	NOUN
ajfa-883	111	3	and	and	CCONJ
ajfa-883	111	4	experience	experience	NOUN
ajfa-883	111	5	of	of	ADP
ajfa-883	111	6	individuals	individual	NOUN
ajfa-883	111	7	age	age	NOUN
ajfa-883	111	8	,	,	PUNCT
ajfa-883	111	9	degree	degree	NOUN
ajfa-883	111	10	of	of	ADP
ajfa-883	111	11	education	education	NOUN
ajfa-883	111	12	,	,	PUNCT
ajfa-883	111	13	number	number	NOUN
ajfa-883	111	14	of	of	ADP
ajfa-883	111	15	years	year	NOUN
ajfa-883	111	16	of	of	ADP
ajfa-883	111	17	business	business	NOUN
ajfa-883	111	18	experience	experience	NOUN
ajfa-883	111	19	,	,	PUNCT
ajfa-883	111	20	the	the	DET
ajfa-883	111	21	type	type	NOUN
ajfa-883	111	22	of	of	ADP
ajfa-883	111	23	occupation	occupation	NOUN
ajfa-883	111	24	,	,	PUNCT
ajfa-883	111	25	experience	experience	NOUN
ajfa-883	111	26	of	of	ADP
ajfa-883	111	27	evaluating	evaluate	VERB
ajfa-883	111	28	stocks	stock	NOUN
ajfa-883	111	29	,	,	PUNCT
ajfa-883	111	30	number	number	NOUN
ajfa-883	111	31	of	of	ADP
ajfa-883	111	32	years	year	NOUN
ajfa-883	111	33	of	of	ADP
ajfa-883	111	34	managerial	managerial	ADJ
ajfa-883	111	35	experience	experience	NOUN
ajfa-883	111	36	,	,	PUNCT
ajfa-883	111	37	the	the	DET
ajfa-883	111	38	number	number	NOUN
ajfa-883	111	39	of	of	ADP
ajfa-883	111	40	studied	study	VERB
ajfa-883	111	41	articles	article	NOUN
ajfa-883	111	42	&	&	CCONJ
ajfa-883	111	43	participated	participate	VERB
ajfa-883	111	44	seminars	seminar	NOUN
ajfa-883	111	45	relating	relate	VERB
ajfa-883	111	46	to	to	ADP
ajfa-883	111	47	hra	hra	PROPN
ajfa-883	111	48	,	,	PUNCT
ajfa-883	111	49	number	number	NOUN
ajfa-883	111	50	of	of	ADP
ajfa-883	111	51	personal	personal	ADJ
ajfa-883	111	52	stock	stock	NOUN
ajfa-883	111	53	transactions	transaction	NOUN
ajfa-883	111	54	,	,	PUNCT
ajfa-883	111	55	number	number	NOUN
ajfa-883	111	56	of	of	ADP
ajfa-883	111	57	courses	course	NOUN
ajfa-883	111	58	completed	complete	VERB
ajfa-883	111	59	in	in	ADP
ajfa-883	111	60	accounting	accounting	NOUN
ajfa-883	111	61	and	and	CCONJ
ajfa-883	111	62	finance	finance	NOUN
ajfa-883	111	63	.	.	PUNCT
ajfa-883	112	1	7.2.3	7.2.3	NUM
ajfa-883	112	2	the	the	DET
ajfa-883	112	3	individuals	individual	NOUN
ajfa-883	112	4	'	'	PART
ajfa-883	112	5	personal	personal	ADJ
ajfa-883	112	6	viewpoints	viewpoint	NOUN
ajfa-883	112	7	about	about	ADP
ajfa-883	112	8	hra	hra	PROPN
ajfa-883	112	9	asian	asian	PROPN
ajfa-883	112	10	journal	journal	PROPN
ajfa-883	112	11	of	of	ADP
ajfa-883	112	12	finance	finance	PROPN
ajfa-883	112	13	&	&	CCONJ
ajfa-883	112	14	accounting	accounting	PROPN
ajfa-883	112	15	issn	issn	PROPN
ajfa-883	112	16	1946	1946	NUM
ajfa-883	112	17	-	-	PUNCT
ajfa-883	112	18	052x	052x	NOUN
ajfa-883	112	19	2011	2011	NUM
ajfa-883	112	20	,	,	PUNCT
ajfa-883	112	21	vol	vol	NOUN
ajfa-883	112	22	.	.	PROPN
ajfa-883	113	1	3	3	NUM
ajfa-883	113	2	,	,	PUNCT
ajfa-883	113	3	no	no	INTJ
ajfa-883	113	4	.	.	NOUN
ajfa-883	113	5	1	1	NUM
ajfa-883	113	6	:	:	PUNCT
ajfa-883	113	7	e14	e14	X
ajfa-883	113	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	113	9	this	this	DET
ajfa-883	113	10	variable	variable	NOUN
ajfa-883	113	11	measured	measure	VERB
ajfa-883	113	12	by	by	ADP
ajfa-883	113	13	11	11	NUM
ajfa-883	113	14	questions	question	NOUN
ajfa-883	113	15	about	about	ADP
ajfa-883	113	16	hra	hra	PROPN
ajfa-883	113	17	as	as	SCONJ
ajfa-883	113	18	follows	follow	VERB
ajfa-883	113	19	:	:	PUNCT
ajfa-883	113	20	1	1	X
ajfa-883	113	21	)	)	PUNCT
ajfa-883	113	22	companies	company	NOUN
ajfa-883	113	23	that	that	PRON
ajfa-883	113	24	disclose	disclose	VERB
ajfa-883	113	25	more	more	ADJ
ajfa-883	113	26	hr	hr	NOUN
ajfa-883	113	27	information	information	NOUN
ajfa-883	113	28	,	,	PUNCT
ajfa-883	113	29	transaction	transaction	VERB
ajfa-883	113	30	their	their	PRON
ajfa-883	113	31	shares	share	NOUN
ajfa-883	113	32	will	will	AUX
ajfa-883	113	33	be	be	AUX
ajfa-883	113	34	done	do	VERB
ajfa-883	113	35	more	more	ADV
ajfa-883	113	36	easily	easily	ADV
ajfa-883	113	37	.	.	PUNCT
ajfa-883	114	1	2	2	X
ajfa-883	114	2	)	)	PUNCT
ajfa-883	114	3	if	if	SCONJ
ajfa-883	114	4	the	the	DET
ajfa-883	114	5	corporations	corporation	NOUN
ajfa-883	114	6	disclose	disclose	VERB
ajfa-883	114	7	higher	high	ADJ
ajfa-883	114	8	hr	hr	NOUN
ajfa-883	114	9	information	information	NOUN
ajfa-883	114	10	in	in	ADP
ajfa-883	114	11	annual	annual	ADJ
ajfa-883	114	12	reports	report	NOUN
ajfa-883	114	13	,	,	PUNCT
ajfa-883	114	14	the	the	DET
ajfa-883	114	15	optimal	optimal	ADJ
ajfa-883	114	16	investment	investment	NOUN
ajfa-883	114	17	decisions	decision	NOUN
ajfa-883	114	18	will	will	AUX
ajfa-883	114	19	increase	increase	VERB
ajfa-883	114	20	by	by	ADP
ajfa-883	114	21	users	user	NOUN
ajfa-883	114	22	'	'	PART
ajfa-883	114	23	groups	group	NOUN
ajfa-883	114	24	.	.	PUNCT
ajfa-883	115	1	3	3	X
ajfa-883	115	2	)	)	PUNCT
ajfa-883	115	3	hra	hra	PROPN
ajfa-883	115	4	information	information	NOUN
ajfa-883	115	5	reporting	reporting	NOUN
ajfa-883	115	6	will	will	AUX
ajfa-883	115	7	be	be	AUX
ajfa-883	115	8	good	good	ADJ
ajfa-883	115	9	marketing	marketing	NOUN
ajfa-883	115	10	to	to	PART
ajfa-883	115	11	recruit	recruit	VERB
ajfa-883	115	12	good	good	ADJ
ajfa-883	115	13	people	people	NOUN
ajfa-883	115	14	.	.	PUNCT
ajfa-883	116	1	4	4	X
ajfa-883	116	2	)	)	PUNCT
ajfa-883	116	3	hra	hra	NOUN
ajfa-883	116	4	information	information	NOUN
ajfa-883	116	5	reporting	reporting	NOUN
ajfa-883	116	6	will	will	AUX
ajfa-883	116	7	help	help	VERB
ajfa-883	116	8	investors	investor	NOUN
ajfa-883	116	9	for	for	ADP
ajfa-883	116	10	performance	performance	NOUN
ajfa-883	116	11	measurement	measurement	NOUN
ajfa-883	116	12	of	of	ADP
ajfa-883	116	13	managers	manager	NOUN
ajfa-883	116	14	and	and	CCONJ
ajfa-883	116	15	entire	entire	ADJ
ajfa-883	116	16	business	business	NOUN
ajfa-883	116	17	unit	unit	NOUN
ajfa-883	116	18	.	.	PUNCT
ajfa-883	117	1	5	5	X
ajfa-883	117	2	)	)	PUNCT
ajfa-883	117	3	if	if	SCONJ
ajfa-883	117	4	companies	company	NOUN
ajfa-883	117	5	disclose	disclose	VERB
ajfa-883	117	6	hra	hra	PROPN
ajfa-883	117	7	information	information	NOUN
ajfa-883	117	8	properly	properly	ADV
ajfa-883	117	9	,	,	PUNCT
ajfa-883	117	10	the	the	DET
ajfa-883	117	11	employees	employee	NOUN
ajfa-883	117	12	will	will	AUX
ajfa-883	117	13	be	be	AUX
ajfa-883	117	14	sure	sure	ADJ
ajfa-883	117	15	are	be	AUX
ajfa-883	117	16	supported	support	VERB
ajfa-883	117	17	by	by	ADP
ajfa-883	117	18	the	the	DET
ajfa-883	117	19	company	company	NOUN
ajfa-883	117	20	.	.	PUNCT
ajfa-883	118	1	6	6	NUM
ajfa-883	118	2	)	)	PUNCT
ajfa-883	118	3	although	although	SCONJ
ajfa-883	118	4	the	the	DET
ajfa-883	118	5	organizations	organization	NOUN
ajfa-883	118	6	can	can	AUX
ajfa-883	118	7	indicate	indicate	VERB
ajfa-883	118	8	the	the	DET
ajfa-883	118	9	employees	employee	NOUN
ajfa-883	118	10	as	as	ADP
ajfa-883	118	11	asset	asset	NOUN
ajfa-883	118	12	in	in	ADP
ajfa-883	118	13	balance	balance	NOUN
ajfa-883	118	14	sheet	sheet	NOUN
ajfa-883	118	15	,	,	PUNCT
ajfa-883	118	16	they	they	PRON
ajfa-883	118	17	are	be	AUX
ajfa-883	118	18	not	not	PART
ajfa-883	118	19	owners	owner	NOUN
ajfa-883	118	20	of	of	ADP
ajfa-883	118	21	the	the	DET
ajfa-883	118	22	persons	person	NOUN
ajfa-883	118	23	.	.	PUNCT
ajfa-883	119	1	7	7	X
ajfa-883	119	2	)	)	PUNCT
ajfa-883	119	3	evaluation	evaluation	NOUN
ajfa-883	119	4	of	of	ADP
ajfa-883	119	5	human	human	ADJ
ajfa-883	119	6	resources	resource	NOUN
ajfa-883	119	7	leads	lead	VERB
ajfa-883	119	8	to	to	ADP
ajfa-883	119	9	behavioral	behavioral	ADJ
ajfa-883	119	10	reaction	reaction	NOUN
ajfa-883	119	11	as	as	ADP
ajfa-883	119	12	asset	asset	NOUN
ajfa-883	119	13	which	which	PRON
ajfa-883	119	14	marks	mark	VERB
ajfa-883	119	15	efficiency	efficiency	NOUN
ajfa-883	119	16	of	of	ADP
ajfa-883	119	17	the	the	DET
ajfa-883	119	18	organizations	organization	NOUN
ajfa-883	119	19	problematic	problematic	ADJ
ajfa-883	119	20	.	.	PUNCT
ajfa-883	120	1	8)	8)	NUM
ajfa-883	120	2	real	real	ADJ
ajfa-883	120	3	status	status	NOUN
ajfa-883	120	4	of	of	ADP
ajfa-883	120	5	human	human	ADJ
ajfa-883	120	6	resources	resource	NOUN
ajfa-883	120	7	is	be	AUX
ajfa-883	120	8	evaluated	evaluate	VERB
ajfa-883	120	9	better	well	ADV
ajfa-883	120	10	through	through	ADP
ajfa-883	120	11	discussion	discussion	NOUN
ajfa-883	120	12	with	with	ADP
ajfa-883	120	13	managers	manager	NOUN
ajfa-883	120	14	until	until	SCONJ
ajfa-883	120	15	financial	financial	ADJ
ajfa-883	120	16	statements	statement	NOUN
ajfa-883	120	17	are	be	AUX
ajfa-883	120	18	referred	refer	VERB
ajfa-883	120	19	in	in	ADP
ajfa-883	120	20	this	this	DET
ajfa-883	120	21	regard	regard	NOUN
ajfa-883	120	22	.	.	PUNCT
ajfa-883	121	1	9	9	NUM
ajfa-883	121	2	)	)	PUNCT
ajfa-883	121	3	in	in	ADP
ajfa-883	121	4	case	case	NOUN
ajfa-883	121	5	of	of	ADP
ajfa-883	121	6	evaluation	evaluation	NOUN
ajfa-883	121	7	of	of	ADP
ajfa-883	121	8	internal	internal	ADJ
ajfa-883	121	9	human	human	ADJ
ajfa-883	121	10	resources	resource	NOUN
ajfa-883	121	11	,	,	PUNCT
ajfa-883	121	12	it	it	PRON
ajfa-883	121	13	is	be	AUX
ajfa-883	121	14	not	not	PART
ajfa-883	121	15	necessary	necessary	ADJ
ajfa-883	121	16	to	to	PART
ajfa-883	121	17	evaluate	evaluate	VERB
ajfa-883	121	18	external	external	ADJ
ajfa-883	121	19	human	human	ADJ
ajfa-883	121	20	resources	resource	NOUN
ajfa-883	121	21	such	such	ADJ
ajfa-883	121	22	as	as	ADP
ajfa-883	121	23	goodwill	goodwill	NOUN
ajfa-883	121	24	resulting	result	VERB
ajfa-883	121	25	from	from	ADP
ajfa-883	121	26	presence	presence	NOUN
ajfa-883	121	27	of	of	ADP
ajfa-883	121	28	the	the	DET
ajfa-883	121	29	customers	customer	NOUN
ajfa-883	121	30	.	.	PUNCT
ajfa-883	122	1	10	10	X
ajfa-883	122	2	)	)	PUNCT
ajfa-883	122	3	decreasing	decrease	VERB
ajfa-883	122	4	or	or	CCONJ
ajfa-883	122	5	increasing	increase	VERB
ajfa-883	122	6	in	in	ADP
ajfa-883	122	7	investment	investment	NOUN
ajfa-883	122	8	on	on	ADP
ajfa-883	122	9	human	human	ADJ
ajfa-883	122	10	resources	resource	NOUN
ajfa-883	122	11	is	be	AUX
ajfa-883	122	12	disclosed	disclose	VERB
ajfa-883	122	13	through	through	ADP
ajfa-883	122	14	their	their	PRON
ajfa-883	122	15	submission	submission	NOUN
ajfa-883	122	16	in	in	ADP
ajfa-883	122	17	the	the	DET
ajfa-883	122	18	financial	financial	ADJ
ajfa-883	122	19	statements	statement	NOUN
ajfa-883	122	20	in	in	ADP
ajfa-883	122	21	better	well	ADJ
ajfa-883	122	22	way	way	NOUN
ajfa-883	122	23	.	.	PUNCT
ajfa-883	123	1	11	11	NUM
ajfa-883	123	2	)	)	PUNCT
ajfa-883	123	3	presentation	presentation	NOUN
ajfa-883	123	4	of	of	ADP
ajfa-883	123	5	human	human	ADJ
ajfa-883	123	6	resources	resource	NOUN
ajfa-883	123	7	value	value	NOUN
ajfa-883	123	8	in	in	ADP
ajfa-883	123	9	financial	financial	ADJ
ajfa-883	123	10	statements	statement	NOUN
ajfa-883	123	11	is	be	AUX
ajfa-883	123	12	contrary	contrary	ADJ
ajfa-883	123	13	the	the	DET
ajfa-883	123	14	generally	generally	ADV
ajfa-883	123	15	accepted	accept	VERB
ajfa-883	123	16	accounting	accounting	NOUN
ajfa-883	123	17	principles	principle	NOUN
ajfa-883	123	18	.	.	PUNCT
ajfa-883	124	1	7.2.4	7.2.4	NUM
ajfa-883	124	2	the	the	DET
ajfa-883	124	3	most	most	ADV
ajfa-883	124	4	appropriate	appropriate	ADJ
ajfa-883	124	5	evaluating	evaluating	NOUN
ajfa-883	124	6	method	method	NOUN
ajfa-883	124	7	of	of	ADP
ajfa-883	124	8	human	human	ADJ
ajfa-883	124	9	resource	resource	NOUN
ajfa-883	124	10	in	in	ADP
ajfa-883	124	11	this	this	DET
ajfa-883	124	12	section	section	NOUN
ajfa-883	124	13	questions	question	NOUN
ajfa-883	124	14	related	relate	VERB
ajfa-883	124	15	to	to	ADP
ajfa-883	124	16	the	the	DET
ajfa-883	124	17	selection	selection	NOUN
ajfa-883	124	18	of	of	ADP
ajfa-883	124	19	the	the	DET
ajfa-883	124	20	most	most	ADV
ajfa-883	124	21	appropriate	appropriate	ADJ
ajfa-883	124	22	method	method	NOUN
ajfa-883	124	23	of	of	ADP
ajfa-883	124	24	applicability	applicability	NOUN
ajfa-883	124	25	have	have	AUX
ajfa-883	124	26	been	be	AUX
ajfa-883	124	27	designed	design	VERB
ajfa-883	124	28	based	base	VERB
ajfa-883	124	29	on	on	ADP
ajfa-883	124	30	theory	theory	NOUN
ajfa-883	124	31	of	of	ADP
ajfa-883	124	32	accounting	accounting	NOUN
ajfa-883	124	33	measurement	measurement	NOUN
ajfa-883	124	34	.	.	PUNCT
ajfa-883	125	1	these	these	DET
ajfa-883	125	2	methods	method	NOUN
ajfa-883	125	3	include	include	VERB
ajfa-883	125	4	historical	historical	ADJ
ajfa-883	125	5	cost	cost	NOUN
ajfa-883	125	6	,	,	PUNCT
ajfa-883	125	7	replacement	replacement	NOUN
ajfa-883	125	8	cost	cost	NOUN
ajfa-883	125	9	,	,	PUNCT
ajfa-883	125	10	opportunity	opportunity	NOUN
ajfa-883	125	11	cost	cost	NOUN
ajfa-883	125	12	,	,	PUNCT
ajfa-883	125	13	stochastic	stochastic	ADJ
ajfa-883	125	14	method	method	NOUN
ajfa-883	125	15	with	with	ADP
ajfa-883	125	16	rewards	reward	NOUN
ajfa-883	125	17	,	,	PUNCT
ajfa-883	125	18	estimated	estimate	VERB
ajfa-883	125	19	feature	feature	NOUN
ajfa-883	125	20	cost	cost	NOUN
ajfa-883	125	21	and	and	CCONJ
ajfa-883	125	22	estimated	estimate	VERB
ajfa-883	125	23	feature	feature	NOUN
ajfa-883	125	24	benefits	benefit	NOUN
ajfa-883	125	25	.	.	PUNCT
ajfa-883	126	1	qualitative	qualitative	ADJ
ajfa-883	126	2	characteristics	characteristic	NOUN
ajfa-883	126	3	include	include	VERB
ajfa-883	126	4	objectivity	objectivity	NOUN
ajfa-883	126	5	,	,	PUNCT
ajfa-883	126	6	reliability	reliability	NOUN
ajfa-883	126	7	,	,	PUNCT
ajfa-883	126	8	relevancy	relevancy	NOUN
ajfa-883	126	9	,	,	PUNCT
ajfa-883	126	10	punctuality	punctuality	NOUN
ajfa-883	126	11	,	,	PUNCT
ajfa-883	126	12	impartiality	impartiality	NOUN
ajfa-883	126	13	,	,	PUNCT
ajfa-883	126	14	cost	cost	NOUN
ajfa-883	126	15	-	-	PUNCT
ajfa-883	126	16	effectiveness	effectiveness	NOUN
ajfa-883	126	17	,	,	PUNCT
ajfa-883	126	18	adaptability	adaptability	NOUN
ajfa-883	126	19	with	with	ADP
ajfa-883	126	20	the	the	DET
ajfa-883	126	21	current	current	ADJ
ajfa-883	126	22	systems	system	NOUN
ajfa-883	126	23	of	of	ADP
ajfa-883	126	24	accounting	accounting	NOUN
ajfa-883	126	25	.	.	PUNCT
ajfa-883	127	1	8	8	X
ajfa-883	127	2	.	.	X
ajfa-883	127	3	hypotheses	hypothesis	NOUN
ajfa-883	127	4	testing	testing	NOUN
ajfa-883	127	5	and	and	CCONJ
ajfa-883	127	6	findings	finding	NOUN
ajfa-883	127	7	of	of	ADP
ajfa-883	127	8	the	the	DET
ajfa-883	127	9	research	research	NOUN
ajfa-883	127	10	with	with	ADP
ajfa-883	127	11	regard	regard	NOUN
ajfa-883	127	12	to	to	ADP
ajfa-883	127	13	the	the	DET
ajfa-883	127	14	questions	question	NOUN
ajfa-883	127	15	mentioned	mention	VERB
ajfa-883	127	16	in	in	ADP
ajfa-883	127	17	the	the	DET
ajfa-883	127	18	questionnaires	questionnaire	NOUN
ajfa-883	127	19	and	and	CCONJ
ajfa-883	127	20	based	base	VERB
ajfa-883	127	21	on	on	ADP
ajfa-883	127	22	the	the	DET
ajfa-883	127	23	results	result	NOUN
ajfa-883	127	24	of	of	ADP
ajfa-883	127	25	the	the	DET
ajfa-883	127	26	information	information	NOUN
ajfa-883	127	27	analysis	analysis	NOUN
ajfa-883	127	28	,	,	PUNCT
ajfa-883	127	29	the	the	DET
ajfa-883	127	30	research	research	NOUN
ajfa-883	127	31	findings	finding	NOUN
ajfa-883	127	32	can	can	AUX
ajfa-883	127	33	be	be	AUX
ajfa-883	127	34	summarized	summarize	VERB
ajfa-883	127	35	as	as	SCONJ
ajfa-883	127	36	follows	follow	VERB
ajfa-883	127	37	:	:	PUNCT
ajfa-883	127	38	8.1	8.1	NUM
ajfa-883	127	39	hypothesis	hypothesis	NOUN
ajfa-883	127	40	1	1	NUM
ajfa-883	127	41	as	as	SCONJ
ajfa-883	127	42	said	say	VERB
ajfa-883	127	43	before	before	ADV
ajfa-883	127	44	,	,	PUNCT
ajfa-883	127	45	we	we	PRON
ajfa-883	127	46	have	have	AUX
ajfa-883	127	47	used	use	VERB
ajfa-883	127	48	two	two	NUM
ajfa-883	127	49	questionnaires	questionnaire	NOUN
ajfa-883	127	50	related	relate	VERB
ajfa-883	127	51	to	to	ADP
ajfa-883	127	52	the	the	DET
ajfa-883	127	53	balance	balance	NOUN
ajfa-883	127	54	sheet	sheet	NOUN
ajfa-883	127	55	and	and	CCONJ
ajfa-883	127	56	income	income	NOUN
ajfa-883	127	57	statement	statement	NOUN
ajfa-883	127	58	of	of	ADP
ajfa-883	127	59	two	two	NUM
ajfa-883	127	60	hypothetical	hypothetical	ADJ
ajfa-883	127	61	companies	company	NOUN
ajfa-883	127	62	before	before	ADP
ajfa-883	127	63	and	and	CCONJ
ajfa-883	127	64	after	after	ADP
ajfa-883	127	65	provision	provision	NOUN
ajfa-883	127	66	of	of	ADP
ajfa-883	127	67	hra	hra	PROPN
ajfa-883	127	68	information	information	NOUN
ajfa-883	127	69	to	to	ADP
ajfa-883	127	70	asian	asian	ADJ
ajfa-883	127	71	journal	journal	NOUN
ajfa-883	127	72	of	of	ADP
ajfa-883	127	73	finance	finance	PROPN
ajfa-883	127	74	&	&	CCONJ
ajfa-883	127	75	accounting	accounting	PROPN
ajfa-883	127	76	issn	issn	PROPN
ajfa-883	127	77	1946	1946	NUM
ajfa-883	127	78	-	-	PUNCT
ajfa-883	127	79	052x	052x	NOUN
ajfa-883	127	80	2011	2011	NUM
ajfa-883	127	81	,	,	PUNCT
ajfa-883	127	82	vol	vol	NOUN
ajfa-883	127	83	.	.	PROPN
ajfa-883	128	1	3	3	NUM
ajfa-883	128	2	,	,	PUNCT
ajfa-883	128	3	no	no	INTJ
ajfa-883	128	4	.	.	NOUN
ajfa-883	128	5	1	1	NUM
ajfa-883	128	6	:	:	PUNCT
ajfa-883	128	7	e14	e14	X
ajfa-883	128	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-883	128	9	survey	survey	NOUN
ajfa-883	128	10	of	of	ADP
ajfa-883	128	11	the	the	DET
ajfa-883	128	12	first	first	ADJ
ajfa-883	128	13	hypothesis	hypothesis	NOUN
ajfa-883	128	14	.	.	PUNCT
ajfa-883	129	1	after	after	ADP
ajfa-883	129	2	examination	examination	NOUN
ajfa-883	129	3	,	,	PUNCT
ajfa-883	129	4	mean	mean	VERB
ajfa-883	129	5	,	,	PUNCT
ajfa-883	129	6	standard	standard	ADJ
ajfa-883	129	7	deviation	deviation	NOUN
ajfa-883	129	8	and	and	CCONJ
ajfa-883	129	9	standard	standard	ADJ
ajfa-883	129	10	error	error	NOUN
ajfa-883	129	11	of	of	ADP
ajfa-883	129	12	allocated	allocate	VERB
ajfa-883	129	13	amount	amount	NOUN
ajfa-883	129	14	of	of	ADP
ajfa-883	129	15	each	each	DET
ajfa-883	129	16	hypothetical	hypothetical	ADJ
ajfa-883	129	17	company	company	NOUN
ajfa-883	129	18	(	(	PUNCT
ajfa-883	129	19	a	a	PRON
ajfa-883	129	20	&	&	CCONJ
ajfa-883	129	21	b	b	NOUN
ajfa-883	129	22	)	)	PUNCT
ajfa-883	129	23	is	be	AUX
ajfa-883	129	24	summarized	summarize	VERB
ajfa-883	129	25	in	in	ADP
ajfa-883	129	26	the	the	DET
ajfa-883	129	27	table	table	NOUN
ajfa-883	129	28	1	1	NUM
ajfa-883	129	29	&	&	CCONJ
ajfa-883	129	30	2	2	NUM
ajfa-883	129	31	.	.	PUNCT
ajfa-883	129	32	table	table	NOUN
ajfa-883	129	33	1	1	NUM
ajfa-883	129	34	.	.	PUNCT
ajfa-883	130	1	first	first	ADJ
ajfa-883	130	2	behavior	behavior	NOUN
ajfa-883	130	3	:	:	PUNCT
ajfa-883	130	4	mean	mean	NOUN
ajfa-883	130	5	amount	amount	NOUN
ajfa-883	130	6	allocated	allocate	VERB
ajfa-883	130	7	in	in	ADP
ajfa-883	130	8	company	company	NOUN
ajfa-883	130	9	a	a	PRON
ajfa-883	130	10	&	&	CCONJ
ajfa-883	130	11	b	b	NOUN
ajfa-883	130	12	)	)	PUNCT
ajfa-883	130	13	percentage	percentage	NOUN
ajfa-883	130	14	%	%	NOUN
ajfa-883	130	15	st	st	PROPN
ajfa-883	130	16	.	.	PROPN
ajfa-883	130	17	error	error	PROPN
ajfa-883	130	18	st	st	PROPN
ajfa-883	130	19	.	.	PROPN
ajfa-883	130	20	deviation	deviation	NOUN
ajfa-883	130	21	mean	mean	VERB
ajfa-883	130	22	company	company	NOUN
ajfa-883	130	23	83.2	83.2	NUM
ajfa-883	130	24	%	%	NOUN
ajfa-883	130	25	63765.2	63765.2	NUM
ajfa-883	130	26	724564	724564	NUM
ajfa-883	130	27	8,435,130	8,435,130	NUM
ajfa-883	130	28	a	a	DET
ajfa-883	130	29	16.8	16.8	NUM
ajfa-883	130	30	%	%	NOUN
ajfa-883	130	31	63765.2	63765.2	NUM
ajfa-883	130	32	724564	724564	NUM
ajfa-883	130	33	41,564,870	41,564,870	NUM
ajfa-883	130	34	b	b	NOUN
ajfa-883	130	35	table	table	NOUN
ajfa-883	130	36	2	2	NUM
ajfa-883	130	37	.	.	PUNCT
ajfa-883	130	38	second	second	ADJ
ajfa-883	130	39	behavior	behavior	NOUN
ajfa-883	130	40	:	:	PUNCT
ajfa-883	131	1	mean	mean	NOUN
ajfa-883	131	2	amount	amount	NOUN
ajfa-883	131	3	allocated	allocate	VERB
ajfa-883	131	4	in	in	ADP
ajfa-883	131	5	company	company	NOUN
ajfa-883	131	6	a	a	PRON
ajfa-883	131	7	&	&	CCONJ
ajfa-883	131	8	b	b	NOUN
ajfa-883	131	9	)	)	PUNCT
ajfa-883	131	10	percentage	percentage	NOUN
ajfa-883	131	11	%	%	NOUN
ajfa-883	131	12	st	st	PROPN
ajfa-883	131	13	.	.	PROPN
ajfa-883	131	14	error	error	PROPN
ajfa-883	131	15	st	st	PROPN
ajfa-883	131	16	.	.	PROPN
ajfa-883	131	17	deviation	deviation	NOUN
ajfa-883	131	18	mean	mean	VERB
ajfa-883	131	19	company	company	NOUN
ajfa-883	131	20	70.9	70.9	NUM
ajfa-883	131	21	%	%	NOUN
ajfa-883	131	22	63765.2	63765.2	NUM
ajfa-883	131	23	724564	724564	NUM
ajfa-883	131	24	35,456.118	35,456.118	NOUN
ajfa-883	131	25	a	a	DET
ajfa-883	131	26	29.1	29.1	NUM
ajfa-883	131	27	%	%	NOUN
ajfa-883	131	28	63765.2	63765.2	NUM
ajfa-883	131	29	724564	724564	NUM
ajfa-883	131	30	14,543,882	14,543,882	NUM
ajfa-883	131	31	b	b	NOUN
ajfa-883	131	32	as	as	ADP
ajfa-883	131	33	per	per	ADP
ajfa-883	131	34	table	table	NOUN
ajfa-883	131	35	1	1	NUM
ajfa-883	131	36	the	the	DET
ajfa-883	131	37	mean	mean	NOUN
ajfa-883	131	38	amount	amount	NOUN
ajfa-883	131	39	allocated	allocate	VERB
ajfa-883	131	40	in	in	ADP
ajfa-883	131	41	company	company	NOUN
ajfa-883	131	42	a	a	PRON
ajfa-883	131	43	was	be	AUX
ajfa-883	131	44	rls	rls	PROPN
ajfa-883	131	45	.	.	NOUN
ajfa-883	131	46	8,435,130	8,435,130	NUM
ajfa-883	131	47	in	in	ADP
ajfa-883	131	48	first	first	ADJ
ajfa-883	131	49	behavior	behavior	NOUN
ajfa-883	131	50	and	and	CCONJ
ajfa-883	131	51	rls	rls	PROPN
ajfa-883	131	52	.	.	PUNCT
ajfa-883	132	1	35,456.118	35,456.118	NUM
ajfa-883	132	2	in	in	ADP
ajfa-883	132	3	second	second	ADJ
ajfa-883	132	4	behavior	behavior	NOUN
ajfa-883	132	5	.	.	PUNCT
ajfa-883	133	1	furthermore	furthermore	ADV
ajfa-883	133	2	,	,	PUNCT
ajfa-883	133	3	the	the	DET
ajfa-883	133	4	mean	mean	NOUN
ajfa-883	133	5	amount	amount	NOUN
ajfa-883	133	6	allocated	allocate	VERB
ajfa-883	133	7	in	in	ADP
ajfa-883	133	8	company	company	PROPN
ajfa-883	133	9	b	b	PROPN
ajfa-883	133	10	was	be	AUX
ajfa-883	133	11	rls	rls	PROPN
ajfa-883	133	12	.	.	PROPN
ajfa-883	133	13	41,564,870	41,564,870	NUM
ajfa-883	133	14	in	in	ADP
ajfa-883	133	15	first	first	ADJ
ajfa-883	133	16	behavior	behavior	NOUN
ajfa-883	133	17	and	and	CCONJ
ajfa-883	133	18	rls.14,543,882	rls.14,543,882	ADJ
ajfa-883	133	19	in	in	ADP
ajfa-883	133	20	second	second	ADJ
ajfa-883	133	21	behavior	behavior	NOUN
ajfa-883	133	22	.	.	PUNCT
ajfa-883	134	1	in	in	ADP
ajfa-883	134	2	addition	addition	NOUN
ajfa-883	134	3	,	,	PUNCT
ajfa-883	134	4	to	to	PART
ajfa-883	134	5	examine	examine	VERB
ajfa-883	134	6	the	the	DET
ajfa-883	134	7	first	first	ADJ
ajfa-883	134	8	hypothesis	hypothesis	NOUN
ajfa-883	134	9	of	of	ADP
ajfa-883	134	10	this	this	DET
ajfa-883	134	11	study	study	NOUN
ajfa-883	134	12	,	,	PUNCT
ajfa-883	134	13	t	t	PROPN
ajfa-883	134	14	-	-	PUNCT
ajfa-883	134	15	test	test	NOUN
ajfa-883	134	16	was	be	AUX
ajfa-883	134	17	used	use	VERB
ajfa-883	134	18	.	.	PUNCT
ajfa-883	135	1	as	as	SCONJ
ajfa-883	135	2	shown	show	VERB
ajfa-883	135	3	in	in	ADP
ajfa-883	135	4	table	table	NOUN
ajfa-883	135	5	3	3	NUM
ajfa-883	135	6	,	,	PUNCT
ajfa-883	135	7	the	the	DET
ajfa-883	135	8	criticalt	criticalt	NOUN
ajfa-883	135	9	value	value	NOUN
ajfa-883	135	10	is	be	AUX
ajfa-883	135	11	equal	equal	ADJ
ajfa-883	135	12	to	to	ADP
ajfa-883	135	13	2.864	2.864	NUM
ajfa-883	135	14	and	and	CCONJ
ajfa-883	135	15	calculated	calculate	VERB
ajfa-883	135	16	-	-	PUNCT
ajfa-883	135	17	t	t	NOUN
ajfa-883	135	18	value	value	NOUN
ajfa-883	135	19	is	be	AUX
ajfa-883	135	20	equal	equal	ADJ
ajfa-883	135	21	to	to	ADP
ajfa-883	135	22	16.425	16.425	NUM
ajfa-883	135	23	that	that	PRON
ajfa-883	135	24	can	can	AUX
ajfa-883	135	25	be	be	AUX
ajfa-883	135	26	concluded	conclude	VERB
ajfa-883	135	27	the	the	DET
ajfa-883	135	28	calculated	calculate	VERB
ajfa-883	135	29	-	-	PUNCT
ajfa-883	135	30	t	t	NOUN
ajfa-883	135	31	is	be	AUX
ajfa-883	135	32	more	more	ADJ
ajfa-883	135	33	than	than	ADP
ajfa-883	135	34	critical	critical	ADJ
ajfa-883	135	35	-	-	PUNCT
ajfa-883	135	36	t	t	NOUN
ajfa-883	135	37	and	and	CCONJ
ajfa-883	135	38	it	it	PRON
ajfa-883	135	39	is	be	AUX
ajfa-883	135	40	placed	place	VERB
ajfa-883	135	41	in	in	ADP
ajfa-883	135	42	the	the	DET
ajfa-883	135	43	h1	h1	NOUN
ajfa-883	135	44	area	area	NOUN
ajfa-883	135	45	.	.	PUNCT
ajfa-883	136	1	so	so	ADV
ajfa-883	136	2	,	,	PUNCT
ajfa-883	136	3	the	the	DET
ajfa-883	136	4	first	first	ADJ
ajfa-883	136	5	hypothesis	hypothesis	NOUN
ajfa-883	136	6	is	be	AUX
ajfa-883	136	7	confirmed	confirm	VERB
ajfa-883	136	8	and	and	CCONJ
ajfa-883	136	9	we	we	PRON
ajfa-883	136	10	can	can	AUX
ajfa-883	136	11	say	say	VERB
ajfa-883	136	12	the	the	DET
ajfa-883	136	13	hra	hra	PROPN
ajfa-883	136	14	information	information	NOUN
ajfa-883	136	15	has	have	VERB
ajfa-883	136	16	impact	impact	NOUN
ajfa-883	136	17	on	on	ADP
ajfa-883	136	18	decision	decision	NOUN
ajfa-883	136	19	-	-	PUNCT
ajfa-883	136	20	making	making	NOUN
ajfa-883	136	21	to	to	ADP
ajfa-883	136	22	traditional	traditional	ADJ
ajfa-883	136	23	accounting	accounting	NOUN
ajfa-883	136	24	information	information	NOUN
ajfa-883	136	25	,	,	PUNCT
ajfa-883	136	26	table	table	NOUN
ajfa-883	136	27	3	3	NUM
ajfa-883	136	28	.	.	PUNCT
ajfa-883	136	29	decision	decision	NOUN
ajfa-883	136	30	-	-	PUNCT
ajfa-883	136	31	making	making	NOUN
ajfa-883	136	32	based	base	VERB
ajfa-883	136	33	on	on	ADP
ajfa-883	136	34	hra	hra	PROPN
ajfa-883	136	35	between	between	ADP
ajfa-883	136	36	2	2	NUM
ajfa-883	136	37	groups	group	NOUN
ajfa-883	136	38	sig	sig	X
ajfa-883	136	39	.	.	PUNCT
ajfa-883	136	40	degree	degree	NOUN
ajfa-883	136	41	of	of	ADP
ajfa-883	136	42	freedom	freedom	NOUN
ajfa-883	136	43	t	t	PROPN
ajfa-883	136	44	calculated	calculate	VERB
ajfa-883	136	45	t	t	PROPN
ajfa-883	136	46	critical	critical	ADJ
ajfa-883	136	47	value	value	NOUN
ajfa-883	136	48	0.032	0.032	NUM
ajfa-883	136	49	161	161	NUM
ajfa-883	136	50	16.425	16.425	NUM
ajfa-883	136	51	2.864	2.864	NUM
ajfa-883	136	52	8.2	8.2	NUM
ajfa-883	136	53	hypothesis	hypothesis	NOUN
ajfa-883	136	54	2	2	NUM
ajfa-883	136	55	the	the	DET
ajfa-883	136	56	second	second	ADJ
ajfa-883	136	57	hypothesis	hypothesis	NOUN
ajfa-883	136	58	of	of	ADP
ajfa-883	136	59	this	this	DET
ajfa-883	136	60	study	study	NOUN
ajfa-883	136	61	to	to	PART
ajfa-883	136	62	survey	survey	VERB
ajfa-883	136	63	individuals	individual	NOUN
ajfa-883	136	64	'	'	PART
ajfa-883	136	65	background	background	NOUN
ajfa-883	136	66	and	and	CCONJ
ajfa-883	136	67	experience	experience	NOUN
ajfa-883	136	68	and	and	CCONJ
ajfa-883	136	69	the	the	DET
ajfa-883	136	70	impact	impact	NOUN
ajfa-883	136	71	of	of	ADP
ajfa-883	136	72	hra	hra	PROPN
ajfa-883	136	73	information	information	NOUN
ajfa-883	136	74	on	on	ADP
ajfa-883	136	75	the	the	DET
ajfa-883	136	76	investors	investor	NOUN
ajfa-883	136	77	'	'	PART
ajfa-883	136	78	decision	decision	NOUN
ajfa-883	136	79	-	-	PUNCT
ajfa-883	136	80	making	making	NOUN
ajfa-883	136	81	.	.	PUNCT
ajfa-883	137	1	this	this	DET
ajfa-883	137	2	hypothesis	hypothesis	NOUN
ajfa-883	137	3	was	be	AUX
ajfa-883	137	4	examined	examine	VERB
ajfa-883	137	5	by	by	ADP
ajfa-883	137	6	using	use	VERB
ajfa-883	137	7	the	the	DET
ajfa-883	137	8	f	f	NOUN
ajfa-883	137	9	-	-	PUNCT
ajfa-883	137	10	test	test	NOUN
ajfa-883	137	11	.	.	PUNCT
ajfa-883	138	1	the	the	DET
ajfa-883	138	2	results	result	NOUN
ajfa-883	138	3	of	of	ADP
ajfa-883	138	4	the	the	DET
ajfa-883	138	5	hypothesis	hypothesis	NOUN
ajfa-883	138	6	test	test	NOUN
ajfa-883	138	7	indicate	indicate	VERB
ajfa-883	138	8	that	that	SCONJ
ajfa-883	138	9	the	the	DET
ajfa-883	138	10	critical	critical	ADJ
ajfa-883	138	11	-	-	PUNCT
ajfa-883	138	12	f	f	NOUN
ajfa-883	138	13	value	value	NOUN
ajfa-883	138	14	with	with	ADP
ajfa-883	138	15	degree	degree	NOUN
ajfa-883	138	16	of	of	ADP
ajfa-883	138	17	freedom	freedom	NOUN
ajfa-883	138	18	9	9	NUM
ajfa-883	138	19	and	and	CCONJ
ajfa-883	138	20	152	152	NUM
ajfa-883	138	21	and	and	CCONJ
ajfa-883	138	22	the	the	DET
ajfa-883	138	23	alpha	alpha	ADJ
ajfa-883	138	24	level	level	NOUN
ajfa-883	138	25	of	of	ADP
ajfa-883	138	26	5	5	NUM
ajfa-883	138	27	%	%	NOUN
ajfa-883	138	28	is	be	AUX
ajfa-883	138	29	equal	equal	ADJ
ajfa-883	138	30	to	to	ADP
ajfa-883	138	31	1.98	1.98	NUM
ajfa-883	138	32	.	.	PUNCT
ajfa-883	139	1	with	with	ADP
ajfa-883	139	2	regard	regard	NOUN
ajfa-883	139	3	to	to	ADP
ajfa-883	139	4	that	that	SCONJ
ajfa-883	139	5	the	the	DET
ajfa-883	139	6	calculated	calculate	VERB
ajfa-883	139	7	-	-	PUNCT
ajfa-883	139	8	f	f	NOUN
ajfa-883	139	9	value	value	NOUN
ajfa-883	139	10	is	be	AUX
ajfa-883	139	11	equal	equal	ADJ
ajfa-883	139	12	to	to	ADP
ajfa-883	139	13	69.7	69.7	NUM
ajfa-883	139	14	%	%	NOUN
ajfa-883	139	15	,	,	PUNCT
ajfa-883	139	16	so	so	ADV
ajfa-883	139	17	,	,	PUNCT
ajfa-883	139	18	we	we	PRON
ajfa-883	139	19	can	can	AUX
ajfa-883	139	20	conclude	conclude	VERB
ajfa-883	139	21	that	that	SCONJ
ajfa-883	139	22	the	the	DET
ajfa-883	139	23	calculated	calculated	ADJ
ajfa-883	139	24	f	f	NOUN
ajfa-883	139	25	is	be	AUX
ajfa-883	139	26	placed	place	VERB
ajfa-883	139	27	in	in	ADP
ajfa-883	139	28	the	the	DET
ajfa-883	139	29	h0	h0	ADJ
ajfa-883	139	30	area	area	NOUN
ajfa-883	139	31	and	and	CCONJ
ajfa-883	139	32	it	it	PRON
ajfa-883	139	33	is	be	AUX
ajfa-883	139	34	less	less	ADJ
ajfa-883	139	35	than	than	ADP
ajfa-883	139	36	critical	critical	ADJ
ajfa-883	139	37	-	-	PUNCT
ajfa-883	139	38	f	f	NOUN
ajfa-883	139	39	value	value	NOUN
ajfa-883	139	40	.	.	PUNCT
ajfa-883	140	1	therefore	therefore	ADV
ajfa-883	140	2	,	,	PUNCT
ajfa-883	140	3	the	the	DET
ajfa-883	140	4	second	second	ADJ
ajfa-883	140	5	hypothesis	hypothesis	NOUN
ajfa-883	140	6	is	be	AUX
ajfa-883	140	7	rejected	reject	VERB
ajfa-883	140	8	.	.	PUNCT
ajfa-883	141	1	table	table	NOUN
ajfa-883	141	2	4	4	NUM
ajfa-883	141	3	shows	show	VERB
ajfa-883	141	4	the	the	DET
ajfa-883	141	5	result	result	NOUN
ajfa-883	141	6	briefly	briefly	ADV
ajfa-883	141	7	.	.	PUNCT
ajfa-883	142	1	table	table	NOUN
ajfa-883	142	2	4	4	NUM
ajfa-883	142	3	.	.	PUNCT
ajfa-883	143	1	the	the	DET
ajfa-883	143	2	impact	impact	NOUN
ajfa-883	143	3	of	of	ADP
ajfa-883	143	4	background	background	NOUN
ajfa-883	143	5	and	and	CCONJ
ajfa-883	143	6	experience	experience	NOUN
ajfa-883	143	7	on	on	ADP
ajfa-883	143	8	decision	decision	NOUN
ajfa-883	143	9	-	-	PUNCT
ajfa-883	143	10	making	making	NOUN
ajfa-883	143	11	)	)	PUNCT
ajfa-883	143	12	critical	critical	ADJ
ajfa-883	143	13	f	f	PROPN
ajfa-883	143	14	calculated	calculate	VERB
ajfa-883	143	15	f	f	PROPN
ajfa-883	143	16	degree	degree	NOUN
ajfa-883	143	17	of	of	ADP
ajfa-883	143	18	freedom	freedom	NOUN
ajfa-883	143	19	resource	resource	NOUN
ajfa-883	143	20	1.98	1.98	NUM
ajfa-883	143	21	0.6971	0.6971	NUM
ajfa-883	143	22	9	9	NUM
ajfa-883	143	23	regression	regression	NOUN
ajfa-883	143	24	152	152	NUM
ajfa-883	143	25	residuals	residual	NOUN
ajfa-883	143	26	the	the	DET
ajfa-883	143	27	correlation	correlation	NOUN
ajfa-883	143	28	coefficient	coefficient	NOUN
ajfa-883	143	29	between	between	ADP
ajfa-883	143	30	the	the	DET
ajfa-883	143	31	difference	difference	NOUN
ajfa-883	143	32	score	score	NOUN
ajfa-883	143	33	and	and	CCONJ
ajfa-883	143	34	age	age	NOUN
ajfa-883	143	35	was	be	AUX
ajfa-883	143	36	0.348	0.348	NUM
ajfa-883	143	37	and	and	CCONJ
ajfa-883	143	38	the	the	DET
ajfa-883	143	39	correlation	correlation	NOUN
ajfa-883	143	40	between	between	ADP
ajfa-883	143	41	the	the	DET
ajfa-883	143	42	difference	difference	NOUN
ajfa-883	143	43	score	score	NOUN
ajfa-883	143	44	and	and	CCONJ
ajfa-883	143	45	experience	experience	NOUN
ajfa-883	143	46	was	be	AUX
ajfa-883	143	47	0.636	0.636	NUM
ajfa-883	143	48	.	.	PUNCT
ajfa-883	144	1	both	both	DET
ajfa-883	144	2	correlations	correlation	NOUN
ajfa-883	144	3	were	be	AUX
ajfa-883	144	4	asian	asian	ADJ
ajfa-883	144	5	journal	journal	NOUN
ajfa-883	144	6	of	of	ADP
ajfa-883	144	7	finance	finance	PROPN
ajfa-883	144	8	&	&	CCONJ
ajfa-883	144	9	accounting	accounting	PROPN
ajfa-883	144	10	issn	issn	PROPN
ajfa-883	144	11	1946	1946	NUM
ajfa-883	144	12	-	-	PUNCT
ajfa-883	144	13	052x	052x	NOUN
ajfa-883	144	14	2011	2011	NUM
ajfa-883	144	15	,	,	PUNCT
ajfa-883	144	16	vol	vol	NOUN
ajfa-883	144	17	.	.	PROPN
ajfa-883	144	18	3	3	NUM
ajfa-883	144	19	,	,	PUNCT
ajfa-883	144	20	no	no	INTJ
ajfa-883	144	21	.	.	NOUN
ajfa-883	144	22	1	1	NUM
ajfa-883	144	23	:	:	PUNCT
ajfa-883	144	24	e14	e14	X
ajfa-883	144	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	X
ajfa-883	144	26	significantly	significantly	ADV
ajfa-883	144	27	different	different	ADJ
ajfa-883	144	28	from	from	ADP
ajfa-883	144	29	zero	zero	NUM
ajfa-883	144	30	at	at	ADP
ajfa-883	144	31	the	the	DET
ajfa-883	144	32	0.05	0.05	NUM
ajfa-883	144	33	level	level	NOUN
ajfa-883	144	34	.	.	PUNCT
ajfa-883	145	1	the	the	DET
ajfa-883	145	2	correlation	correlation	NOUN
ajfa-883	145	3	between	between	ADP
ajfa-883	145	4	age	age	NOUN
ajfa-883	145	5	and	and	CCONJ
ajfa-883	145	6	business	business	NOUN
ajfa-883	145	7	experience	experience	NOUN
ajfa-883	145	8	was	be	AUX
ajfa-883	145	9	0.821	0.821	NUM
ajfa-883	145	10	.	.	PUNCT
ajfa-883	146	1	because	because	SCONJ
ajfa-883	146	2	the	the	DET
ajfa-883	146	3	difference	difference	NOUN
ajfa-883	146	4	score	score	NOUN
ajfa-883	146	5	was	be	AUX
ajfa-883	146	6	related	relate	VERB
ajfa-883	146	7	to	to	ADP
ajfa-883	146	8	both	both	DET
ajfa-883	146	9	age	age	NOUN
ajfa-883	146	10	and	and	CCONJ
ajfa-883	146	11	experience	experience	NOUN
ajfa-883	146	12	and	and	CCONJ
ajfa-883	146	13	because	because	SCONJ
ajfa-883	146	14	age	age	NOUN
ajfa-883	146	15	and	and	CCONJ
ajfa-883	146	16	experience	experience	NOUN
ajfa-883	146	17	were	be	AUX
ajfa-883	146	18	highly	highly	ADV
ajfa-883	146	19	correlated	correlate	VERB
ajfa-883	146	20	,	,	PUNCT
ajfa-883	146	21	two	two	NUM
ajfa-883	146	22	partial	partial	ADJ
ajfa-883	146	23	correlations	correlation	NOUN
ajfa-883	146	24	were	be	AUX
ajfa-883	146	25	computed	compute	VERB
ajfa-883	146	26	.	.	PUNCT
ajfa-883	147	1	first	first	ADV
ajfa-883	147	2	,	,	PUNCT
ajfa-883	147	3	a	a	DET
ajfa-883	147	4	low	low	ADJ
ajfa-883	147	5	partial	partial	ADJ
ajfa-883	147	6	correlation	correlation	NOUN
ajfa-883	147	7	of	of	ADP
ajfa-883	147	8	0.098	0.098	NUM
ajfa-883	147	9	was	be	AUX
ajfa-883	147	10	calculated	calculate	VERB
ajfa-883	147	11	for	for	ADP
ajfa-883	147	12	the	the	DET
ajfa-883	147	13	difference	difference	NOUN
ajfa-883	147	14	score	score	NOUN
ajfa-883	147	15	and	and	CCONJ
ajfa-883	147	16	age	age	NOUN
ajfa-883	147	17	,	,	PUNCT
ajfa-883	147	18	controlling	control	VERB
ajfa-883	147	19	for	for	ADP
ajfa-883	147	20	experience	experience	NOUN
ajfa-883	147	21	.	.	PUNCT
ajfa-883	148	1	second	second	ADJ
ajfa-883	148	2	,	,	PUNCT
ajfa-883	148	3	a	a	DET
ajfa-883	148	4	partial	partial	ADJ
ajfa-883	148	5	correlation	correlation	NOUN
ajfa-883	148	6	of0.286	of0.286	ADJ
ajfa-883	148	7	was	be	AUX
ajfa-883	148	8	computed	compute	VERB
ajfa-883	148	9	for	for	ADP
ajfa-883	148	10	the	the	DET
ajfa-883	148	11	difference	difference	NOUN
ajfa-883	148	12	score	score	NOUN
ajfa-883	148	13	and	and	CCONJ
ajfa-883	148	14	experience	experience	NOUN
ajfa-883	148	15	,	,	PUNCT
ajfa-883	148	16	controlling	control	VERB
ajfa-883	148	17	for	for	ADP
ajfa-883	148	18	age	age	NOUN
ajfa-883	148	19	.	.	PUNCT
ajfa-883	149	1	this	this	DET
ajfa-883	149	2	coefficient	coefficient	NOUN
ajfa-883	149	3	was	be	AUX
ajfa-883	149	4	significant	significant	ADJ
ajfa-883	149	5	at	at	ADP
ajfa-883	149	6	the	the	DET
ajfa-883	149	7	0.05	0.05	NUM
ajfa-883	149	8	level	level	NOUN
ajfa-883	149	9	.	.	PUNCT
ajfa-883	150	1	the	the	DET
ajfa-883	150	2	two	two	NUM
ajfa-883	150	3	partial	partial	ADJ
ajfa-883	150	4	correlations	correlation	NOUN
ajfa-883	150	5	indicate	indicate	VERB
ajfa-883	150	6	that	that	DET
ajfa-883	150	7	experience	experience	NOUN
ajfa-883	150	8	rather	rather	ADV
ajfa-883	150	9	than	than	ADP
ajfa-883	150	10	age	age	NOUN
ajfa-883	150	11	is	be	AUX
ajfa-883	150	12	more	more	ADV
ajfa-883	150	13	important	important	ADJ
ajfa-883	150	14	in	in	ADP
ajfa-883	150	15	explaining	explain	VERB
ajfa-883	150	16	variation	variation	NOUN
ajfa-883	150	17	in	in	ADP
ajfa-883	150	18	the	the	DET
ajfa-883	150	19	dependent	dependent	ADJ
ajfa-883	150	20	variable	variable	NOUN
ajfa-883	150	21	,	,	PUNCT
ajfa-883	150	22	the	the	DET
ajfa-883	150	23	difference	difference	NOUN
ajfa-883	150	24	score	score	NOUN
ajfa-883	150	25	.	.	PUNCT
ajfa-883	151	1	thus	thus	ADV
ajfa-883	151	2	,	,	PUNCT
ajfa-883	151	3	the	the	DET
ajfa-883	151	4	business	business	NOUN
ajfa-883	151	5	experience	experience	NOUN
ajfa-883	151	6	may	may	AUX
ajfa-883	151	7	be	be	AUX
ajfa-883	151	8	a	a	DET
ajfa-883	151	9	possible	possible	ADJ
ajfa-883	151	10	cause	cause	NOUN
ajfa-883	151	11	of	of	ADP
ajfa-883	151	12	decision	decision	NOUN
ajfa-883	151	13	differences	difference	NOUN
ajfa-883	151	14	when	when	SCONJ
ajfa-883	151	15	hra	hra	PROPN
ajfa-883	151	16	information	information	NOUN
ajfa-883	151	17	is	be	AUX
ajfa-883	151	18	added	add	VERB
ajfa-883	151	19	to	to	ADP
ajfa-883	151	20	traditional	traditional	ADJ
ajfa-883	151	21	accounting	accounting	NOUN
ajfa-883	151	22	information	information	NOUN
ajfa-883	151	23	.	.	PUNCT
ajfa-883	152	1	8.3	8.3	NUM
ajfa-883	152	2	hypothesis	hypothesis	NOUN
ajfa-883	152	3	3	3	NUM
ajfa-883	152	4	the	the	DET
ajfa-883	152	5	third	third	ADJ
ajfa-883	152	6	hypothesis	hypothesis	NOUN
ajfa-883	152	7	of	of	ADP
ajfa-883	152	8	the	the	DET
ajfa-883	152	9	study	study	NOUN
ajfa-883	152	10	to	to	PART
ajfa-883	152	11	examine	examine	VERB
ajfa-883	152	12	the	the	DET
ajfa-883	152	13	relationship	relationship	NOUN
ajfa-883	152	14	between	between	ADP
ajfa-883	152	15	individuals	individual	NOUN
ajfa-883	152	16	'	'	PART
ajfa-883	152	17	personal	personal	ADJ
ajfa-883	152	18	viewpoints	viewpoint	NOUN
ajfa-883	152	19	and	and	CCONJ
ajfa-883	152	20	the	the	DET
ajfa-883	152	21	impact	impact	NOUN
ajfa-883	152	22	of	of	ADP
ajfa-883	152	23	hra	hra	PROPN
ajfa-883	152	24	information	information	NOUN
ajfa-883	152	25	on	on	ADP
ajfa-883	152	26	decision	decision	NOUN
ajfa-883	152	27	-	-	PUNCT
ajfa-883	152	28	making	making	NOUN
ajfa-883	152	29	.	.	PUNCT
ajfa-883	153	1	chi	chi	ADJ
ajfa-883	153	2	-	-	PUNCT
ajfa-883	153	3	square	square	PROPN
ajfa-883	153	4	test	test	NOUN
ajfa-883	153	5	was	be	AUX
ajfa-883	153	6	used	use	VERB
ajfa-883	153	7	to	to	PART
ajfa-883	153	8	examine	examine	VERB
ajfa-883	153	9	this	this	DET
ajfa-883	153	10	hypothesis	hypothesis	NOUN
ajfa-883	153	11	.	.	PUNCT
ajfa-883	154	1	as	as	SCONJ
ajfa-883	154	2	shown	show	VERB
ajfa-883	154	3	in	in	ADP
ajfa-883	154	4	the	the	DET
ajfa-883	154	5	table	table	NOUN
ajfa-883	154	6	4	4	NUM
ajfa-883	154	7	the	the	DET
ajfa-883	154	8	critical	critical	ADJ
ajfa-883	154	9	value	value	NOUN
ajfa-883	154	10	of	of	ADP
ajfa-883	154	11	chisquare	chisquare	NOUN
ajfa-883	154	12	with	with	ADP
ajfa-883	154	13	10	10	NUM
ajfa-883	154	14	degree	degree	NOUN
ajfa-883	154	15	of	of	ADP
ajfa-883	154	16	freedom	freedom	NOUN
ajfa-883	154	17	in	in	ADP
ajfa-883	154	18	alpha	alpha	ADJ
ajfa-883	154	19	level	level	NOUN
ajfa-883	154	20	0.05	0.05	NUM
ajfa-883	154	21	is	be	AUX
ajfa-883	154	22	equal	equal	ADJ
ajfa-883	154	23	to	to	ADP
ajfa-883	154	24	11.63	11.63	NUM
ajfa-883	154	25	.	.	PUNCT
ajfa-883	155	1	calculated	calculate	VERB
ajfa-883	155	2	chi	chi	ADJ
ajfa-883	155	3	-	-	PUNCT
ajfa-883	155	4	square	square	ADJ
ajfa-883	155	5	value	value	NOUN
ajfa-883	155	6	is	be	AUX
ajfa-883	155	7	equal	equal	ADJ
ajfa-883	155	8	to	to	ADP
ajfa-883	155	9	39.48	39.48	NUM
ajfa-883	155	10	and	and	CCONJ
ajfa-883	155	11	we	we	PRON
ajfa-883	155	12	can	can	AUX
ajfa-883	155	13	conclude	conclude	VERB
ajfa-883	155	14	that	that	SCONJ
ajfa-883	155	15	the	the	DET
ajfa-883	155	16	calculated	calculated	ADJ
ajfa-883	155	17	chi	chi	NOUN
ajfa-883	155	18	-	-	PUNCT
ajfa-883	155	19	square	square	NOUN
ajfa-883	155	20	is	be	AUX
ajfa-883	155	21	more	more	ADJ
ajfa-883	155	22	than	than	ADP
ajfa-883	155	23	critical	critical	ADJ
ajfa-883	155	24	value	value	NOUN
ajfa-883	155	25	of	of	ADP
ajfa-883	155	26	chi	chi	NOUN
ajfa-883	155	27	-	-	PUNCT
ajfa-883	155	28	square	square	NOUN
ajfa-883	155	29	and	and	CCONJ
ajfa-883	155	30	it	it	PRON
ajfa-883	155	31	is	be	AUX
ajfa-883	155	32	placed	place	VERB
ajfa-883	155	33	in	in	ADP
ajfa-883	155	34	h1	h1	PROPN
ajfa-883	155	35	area	area	NOUN
ajfa-883	155	36	,	,	PUNCT
ajfa-883	155	37	so	so	CCONJ
ajfa-883	155	38	the	the	DET
ajfa-883	155	39	third	third	ADJ
ajfa-883	155	40	hypothesis	hypothesis	NOUN
ajfa-883	155	41	is	be	AUX
ajfa-883	155	42	accepted	accept	VERB
ajfa-883	155	43	.	.	PUNCT
ajfa-883	156	1	the	the	DET
ajfa-883	156	2	results	result	NOUN
ajfa-883	156	3	are	be	AUX
ajfa-883	156	4	summarized	summarize	VERB
ajfa-883	156	5	in	in	ADP
ajfa-883	156	6	table	table	NOUN
ajfa-883	156	7	5	5	NUM
ajfa-883	156	8	.	.	PUNCT
ajfa-883	156	9	table	table	NOUN
ajfa-883	156	10	5	5	NUM
ajfa-883	156	11	.	.	PUNCT
ajfa-883	157	1	the	the	DET
ajfa-883	157	2	impact	impact	NOUN
ajfa-883	157	3	of	of	ADP
ajfa-883	157	4	individuals	individual	NOUN
ajfa-883	157	5	'	'	PART
ajfa-883	157	6	viewpoints	viewpoint	NOUN
ajfa-883	157	7	on	on	ADP
ajfa-883	157	8	decision	decision	NOUN
ajfa-883	157	9	-	-	PUNCT
ajfa-883	157	10	making	make	VERB
ajfa-883	157	11	)	)	PUNCT
ajfa-883	157	12	sig	sig	NOUN
ajfa-883	157	13	.	.	PUNCT
ajfa-883	157	14	degree	degree	NOUN
ajfa-883	157	15	of	of	ADP
ajfa-883	157	16	freedom	freedom	NOUN
ajfa-883	157	17	calculated	calculate	VERB
ajfa-883	157	18	chi	chi	ADJ
ajfa-883	157	19	-	-	PUNCT
ajfa-883	157	20	square	square	ADJ
ajfa-883	157	21	critical	critical	ADJ
ajfa-883	157	22	chi	chi	ADJ
ajfa-883	157	23	-	-	PUNCT
ajfa-883	157	24	square	square	ADJ
ajfa-883	157	25	0.026	0.026	NUM
ajfa-883	157	26	10	10	NUM
ajfa-883	157	27	39.48	39.48	NUM
ajfa-883	157	28	11.63	11.63	NUM
ajfa-883	157	29	furthermore	furthermore	ADV
ajfa-883	157	30	,	,	PUNCT
ajfa-883	157	31	to	to	PART
ajfa-883	157	32	test	test	VERB
ajfa-883	157	33	hypothesis	hypothesis	NOUN
ajfa-883	157	34	3	3	NUM
ajfa-883	157	35	,	,	PUNCT
ajfa-883	157	36	the	the	DET
ajfa-883	157	37	difference	difference	NOUN
ajfa-883	157	38	score	score	NOUN
ajfa-883	157	39	was	be	AUX
ajfa-883	157	40	correlated	correlate	VERB
ajfa-883	157	41	with	with	ADP
ajfa-883	157	42	the	the	DET
ajfa-883	157	43	responses	response	NOUN
ajfa-883	157	44	to	to	ADP
ajfa-883	157	45	each	each	PRON
ajfa-883	157	46	of	of	ADP
ajfa-883	157	47	the	the	DET
ajfa-883	157	48	eleven	eleven	NUM
ajfa-883	157	49	hra	hra	PROPN
ajfa-883	157	50	viewpoints	viewpoint	NOUN
ajfa-883	157	51	.	.	PUNCT
ajfa-883	158	1	the	the	DET
ajfa-883	158	2	correlation	correlation	NOUN
ajfa-883	158	3	coefficients	coefficient	NOUN
ajfa-883	158	4	and	and	CCONJ
ajfa-883	158	5	level	level	NOUN
ajfa-883	158	6	of	of	ADP
ajfa-883	158	7	significance	significance	NOUN
ajfa-883	158	8	of	of	ADP
ajfa-883	158	9	each	each	PRON
ajfa-883	158	10	using	use	VERB
ajfa-883	158	11	a	a	DET
ajfa-883	158	12	one	one	NUM
ajfa-883	158	13	-	-	PUNCT
ajfa-883	158	14	tailed	tail	VERB
ajfa-883	158	15	test	test	NOUN
ajfa-883	158	16	are	be	AUX
ajfa-883	158	17	shown	show	VERB
ajfa-883	158	18	in	in	ADP
ajfa-883	158	19	table	table	NOUN
ajfa-883	158	20	6	6	NUM
ajfa-883	158	21	.	.	PUNCT
ajfa-883	159	1	the	the	DET
ajfa-883	159	2	results	result	NOUN
ajfa-883	159	3	of	of	ADP
ajfa-883	159	4	correlations	correlation	NOUN
ajfa-883	159	5	between	between	ADP
ajfa-883	159	6	difference	difference	NOUN
ajfa-883	159	7	score	score	NOUN
ajfa-883	159	8	individuals	individual	NOUN
ajfa-883	159	9	'	'	PART
ajfa-883	159	10	personal	personal	ADJ
ajfa-883	159	11	viewpoints	viewpoint	NOUN
ajfa-883	159	12	about	about	ADP
ajfa-883	159	13	hra	hra	PROPN
ajfa-883	159	14	as	as	SCONJ
ajfa-883	159	15	follows	follow	VERB
ajfa-883	159	16	:	:	PUNCT
ajfa-883	159	17	table	table	NOUN
ajfa-883	159	18	6	6	NUM
ajfa-883	159	19	.	.	PUNCT
ajfa-883	159	20	correlation	correlation	NOUN
ajfa-883	159	21	coefficient	coefficient	NOUN
ajfa-883	159	22	(	(	PUNCT
ajfa-883	159	23	r	r	NOUN
ajfa-883	159	24	)	)	PUNCT
ajfa-883	159	25	questions	question	NOUN
ajfa-883	159	26	n	n	PRON
ajfa-883	159	27	correlation	correlation	NOUN
ajfa-883	159	28	coefficient	coefficient	NOUN
ajfa-883	159	29	(	(	PUNCT
ajfa-883	159	30	r	r	NOUN
ajfa-883	159	31	)	)	PUNCT
ajfa-883	159	32	sig	sig	NOUN
ajfa-883	159	33	.	.	PROPN
ajfa-883	160	1	1	1	NUM
ajfa-883	160	2	162	162	NUM
ajfa-883	160	3	0.50	0.50	NUM
ajfa-883	160	4	0.020	0.020	NUM
ajfa-883	160	5	2	2	NUM
ajfa-883	160	6	162	162	NUM
ajfa-883	160	7	-0.65	-0.65	NUM
ajfa-883	160	8	0.030	0.030	NUM
ajfa-883	160	9	3	3	NUM
ajfa-883	160	10	162	162	NUM
ajfa-883	160	11	0.41	0.41	NUM
ajfa-883	160	12	0.328	0.328	NUM
ajfa-883	160	13	4	4	NUM
ajfa-883	160	14	162	162	NUM
ajfa-883	160	15	-0.21	-0.21	NUM
ajfa-883	160	16	0.087	0.087	NUM
ajfa-883	160	17	5	5	NUM
ajfa-883	160	18	162	162	NUM
ajfa-883	160	19	0.59	0.59	NUM
ajfa-883	160	20	0.123	0.123	NUM
ajfa-883	160	21	6	6	NUM
ajfa-883	160	22	162	162	NUM
ajfa-883	160	23	-0.34	-0.34	NOUN
ajfa-883	160	24	0.046	0.046	NUM
ajfa-883	160	25	7	7	NUM
ajfa-883	160	26	162	162	NUM
ajfa-883	160	27	0.66	0.66	NUM
ajfa-883	160	28	0.456	0.456	NUM
ajfa-883	160	29	8	8	NUM
ajfa-883	160	30	162	162	NUM
ajfa-883	160	31	0.38	0.38	NUM
ajfa-883	160	32	0.034	0.034	NUM
ajfa-883	160	33	9	9	NUM
ajfa-883	160	34	162	162	NUM
ajfa-883	160	35	-0.66	-0.66	NUM
ajfa-883	160	36	0.031	0.031	NUM
ajfa-883	160	37	10	10	NUM
ajfa-883	160	38	162	162	NUM
ajfa-883	160	39	0.73	0.73	NUM
ajfa-883	160	40	0.025	0.025	NUM
ajfa-883	160	41	11	11	NUM
ajfa-883	160	42	162	162	NUM
ajfa-883	160	43	0.17	0.17	NUM
ajfa-883	160	44	0.427	0.427	NUM
ajfa-883	160	45	asian	asian	ADJ
ajfa-883	160	46	journal	journal	NOUN
ajfa-883	160	47	of	of	ADP
ajfa-883	160	48	finance	finance	PROPN
ajfa-883	160	49	&	&	CCONJ
ajfa-883	160	50	accounting	accounting	PROPN
ajfa-883	160	51	issn	issn	PROPN
ajfa-883	160	52	1946	1946	NUM
ajfa-883	160	53	-	-	PUNCT
ajfa-883	160	54	052x	052x	NOUN
ajfa-883	160	55	2011	2011	NUM
ajfa-883	160	56	,	,	PUNCT
ajfa-883	160	57	vol	vol	NOUN
ajfa-883	160	58	.	.	PROPN
ajfa-883	161	1	3	3	NUM
ajfa-883	161	2	,	,	PUNCT
ajfa-883	161	3	no	no	INTJ
ajfa-883	161	4	.	.	NOUN
ajfa-883	161	5	1	1	NUM
ajfa-883	161	6	:	:	PUNCT
ajfa-883	161	7	e14	e14	X
ajfa-883	161	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	161	9	8.4	8.4	NUM
ajfa-883	161	10	hypothesis	hypothesis	NOUN
ajfa-883	161	11	4	4	NUM
ajfa-883	161	12	the	the	DET
ajfa-883	161	13	fourth	fourth	ADJ
ajfa-883	161	14	hypothesis	hypothesis	NOUN
ajfa-883	161	15	of	of	ADP
ajfa-883	161	16	the	the	DET
ajfa-883	161	17	study	study	NOUN
ajfa-883	161	18	examined	examine	VERB
ajfa-883	161	19	that	that	SCONJ
ajfa-883	161	20	the	the	DET
ajfa-883	161	21	most	most	ADV
ajfa-883	161	22	appropriate	appropriate	ADJ
ajfa-883	161	23	method	method	NOUN
ajfa-883	161	24	for	for	ADP
ajfa-883	161	25	assessing	assess	VERB
ajfa-883	161	26	of	of	ADP
ajfa-883	161	27	hra	hra	PROPN
ajfa-883	161	28	information	information	NOUN
ajfa-883	161	29	based	base	VERB
ajfa-883	161	30	on	on	ADP
ajfa-883	161	31	qualitative	qualitative	ADJ
ajfa-883	161	32	characteristics	characteristic	NOUN
ajfa-883	161	33	.	.	PUNCT
ajfa-883	162	1	to	to	PART
ajfa-883	162	2	examine	examine	VERB
ajfa-883	162	3	this	this	DET
ajfa-883	162	4	hypothesis	hypothesis	NOUN
ajfa-883	162	5	was	be	AUX
ajfa-883	162	6	used	use	VERB
ajfa-883	162	7	compare	compare	NOUN
ajfa-883	162	8	means	mean	NOUN
ajfa-883	162	9	test	test	NOUN
ajfa-883	162	10	.	.	PUNCT
ajfa-883	163	1	the	the	DET
ajfa-883	163	2	results	result	NOUN
ajfa-883	163	3	of	of	ADP
ajfa-883	163	4	questionnaire	questionnaire	NOUN
ajfa-883	163	5	analysis	analysis	NOUN
ajfa-883	163	6	indicate	indicate	VERB
ajfa-883	163	7	that	that	SCONJ
ajfa-883	163	8	there	there	PRON
ajfa-883	163	9	is	be	VERB
ajfa-883	163	10	significant	significant	ADJ
ajfa-883	163	11	difference	difference	NOUN
ajfa-883	163	12	among	among	ADP
ajfa-883	163	13	evaluation	evaluation	NOUN
ajfa-883	163	14	methods	method	NOUN
ajfa-883	163	15	of	of	ADP
ajfa-883	163	16	hr	hr	NOUN
ajfa-883	163	17	in	in	ADP
ajfa-883	163	18	terms	term	NOUN
ajfa-883	163	19	of	of	ADP
ajfa-883	163	20	applicable	applicable	ADJ
ajfa-883	163	21	statistically	statistically	ADV
ajfa-883	163	22	.	.	PUNCT
ajfa-883	164	1	furthermore	furthermore	ADV
ajfa-883	164	2	,	,	PUNCT
ajfa-883	164	3	the	the	DET
ajfa-883	164	4	results	result	NOUN
ajfa-883	164	5	state	state	VERB
ajfa-883	164	6	that	that	SCONJ
ajfa-883	164	7	historical	historical	ADJ
ajfa-883	164	8	cost	cost	NOUN
ajfa-883	164	9	method	method	NOUN
ajfa-883	164	10	has	have	VERB
ajfa-883	164	11	more	more	ADV
ajfa-883	164	12	consistent	consistent	ADJ
ajfa-883	164	13	with	with	ADP
ajfa-883	164	14	qualitative	qualitative	ADJ
ajfa-883	164	15	characteristics	characteristic	NOUN
ajfa-883	164	16	of	of	ADP
ajfa-883	164	17	accounting	accounting	NOUN
ajfa-883	164	18	information	information	NOUN
ajfa-883	164	19	in	in	ADP
ajfa-883	164	20	the	the	DET
ajfa-883	164	21	iranian	iranian	ADJ
ajfa-883	164	22	context	context	NOUN
ajfa-883	164	23	.	.	PUNCT
ajfa-883	165	1	so	so	ADV
ajfa-883	165	2	,	,	PUNCT
ajfa-883	165	3	the	the	DET
ajfa-883	165	4	fourth	fourth	ADJ
ajfa-883	165	5	hypothesis	hypothesis	NOUN
ajfa-883	165	6	is	be	AUX
ajfa-883	165	7	confirmed	confirm	VERB
ajfa-883	165	8	.	.	PUNCT
ajfa-883	166	1	the	the	DET
ajfa-883	166	2	results	result	NOUN
ajfa-883	166	3	survey	survey	NOUN
ajfa-883	166	4	of	of	ADP
ajfa-883	166	5	six	six	NUM
ajfa-883	166	6	evaluation	evaluation	NOUN
ajfa-883	166	7	methods	method	NOUN
ajfa-883	166	8	of	of	ADP
ajfa-883	166	9	hra	hra	PROPN
ajfa-883	166	10	as	as	SCONJ
ajfa-883	166	11	follows	follow	VERB
ajfa-883	166	12	:	:	PUNCT
ajfa-883	166	13	table	table	NOUN
ajfa-883	166	14	7	7	NUM
ajfa-883	166	15	.	.	PUNCT
ajfa-883	166	16	compare	compare	VERB
ajfa-883	166	17	between	between	ADP
ajfa-883	166	18	evaluation	evaluation	NOUN
ajfa-883	166	19	methods	method	NOUN
ajfa-883	166	20	of	of	ADP
ajfa-883	166	21	hr	hr	NOUN
ajfa-883	166	22	estimated	estimate	VERB
ajfa-883	166	23	future	future	ADJ
ajfa-883	166	24	benefit	benefit	NOUN
ajfa-883	166	25	estimated	estimate	VERB
ajfa-883	166	26	future	future	ADJ
ajfa-883	166	27	cost	cost	NOUN
ajfa-883	166	28	stochastic	stochastic	NOUN
ajfa-883	166	29	rewards	reward	VERB
ajfa-883	166	30	opportunity	opportunity	NOUN
ajfa-883	166	31	cost	cost	NOUN
ajfa-883	166	32	replacement	replacement	NOUN
ajfa-883	166	33	cost	cost	VERB
ajfa-883	166	34	historical	historical	ADJ
ajfa-883	166	35	cost	cost	NOUN
ajfa-883	166	36	evaluation	evaluation	NOUN
ajfa-883	166	37	methods	method	NOUN
ajfa-883	166	38	1.4244	1.4244	NUM
ajfa-883	167	1	2.1460	2.1460	NUM
ajfa-883	167	2	1.1323	1.1323	NUM
ajfa-883	167	3	1.8789	1.8789	NUM
ajfa-883	167	4	2.1222	2.1222	NUM
ajfa-883	167	5	2.4553	2.4553	NUM
ajfa-883	167	6	means	mean	VERB
ajfa-883	167	7	9	9	NUM
ajfa-883	167	8	.	.	NOUN
ajfa-883	167	9	conclusion	conclusion	NOUN
ajfa-883	167	10	with	with	ADP
ajfa-883	167	11	considering	consider	VERB
ajfa-883	167	12	to	to	ADP
ajfa-883	167	13	the	the	DET
ajfa-883	167	14	results	result	NOUN
ajfa-883	167	15	of	of	ADP
ajfa-883	167	16	the	the	DET
ajfa-883	167	17	study	study	NOUN
ajfa-883	167	18	,	,	PUNCT
ajfa-883	167	19	lack	lack	NOUN
ajfa-883	167	20	of	of	ADP
ajfa-883	167	21	hra	hra	PROPN
ajfa-883	167	22	information	information	NOUN
ajfa-883	167	23	disclosure	disclosure	NOUN
ajfa-883	167	24	in	in	ADP
ajfa-883	167	25	financial	financial	ADJ
ajfa-883	167	26	statements	statement	NOUN
ajfa-883	167	27	and	and	CCONJ
ajfa-883	167	28	notes	note	NOUN
ajfa-883	167	29	of	of	ADP
ajfa-883	167	30	financial	financial	ADJ
ajfa-883	167	31	statements	statement	NOUN
ajfa-883	167	32	will	will	AUX
ajfa-883	167	33	lead	lead	VERB
ajfa-883	167	34	to	to	ADP
ajfa-883	167	35	obliquity	obliquity	NOUN
ajfa-883	167	36	of	of	ADP
ajfa-883	167	37	users	user	NOUN
ajfa-883	167	38	.	.	PUNCT
ajfa-883	168	1	as	as	SCONJ
ajfa-883	168	2	study	study	NOUN
ajfa-883	168	3	results	result	NOUN
ajfa-883	168	4	show	show	VERB
ajfa-883	168	5	,	,	PUNCT
ajfa-883	168	6	the	the	DET
ajfa-883	168	7	use	use	NOUN
ajfa-883	168	8	of	of	ADP
ajfa-883	168	9	hra	hra	PROPN
ajfa-883	168	10	information	information	NOUN
ajfa-883	168	11	in	in	ADP
ajfa-883	168	12	financial	financial	ADJ
ajfa-883	168	13	statements	statement	NOUN
ajfa-883	168	14	has	have	VERB
ajfa-883	168	15	incremental	incremental	ADJ
ajfa-883	168	16	impact	impact	NOUN
ajfa-883	168	17	on	on	ADP
ajfa-883	168	18	individuals	individual	NOUN
ajfa-883	168	19	'	'	PART
ajfa-883	168	20	decision	decision	NOUN
ajfa-883	168	21	-	-	PUNCT
ajfa-883	168	22	making	make	VERB
ajfa-883	168	23	process	process	NOUN
ajfa-883	168	24	in	in	ADP
ajfa-883	168	25	order	order	NOUN
ajfa-883	168	26	to	to	PART
ajfa-883	168	27	stock	stock	NOUN
ajfa-883	168	28	investment	investment	NOUN
ajfa-883	168	29	statistically	statistically	ADV
ajfa-883	168	30	.	.	PUNCT
ajfa-883	169	1	hra	hra	PROPN
ajfa-883	169	2	information	information	NOUN
ajfa-883	169	3	can	can	AUX
ajfa-883	169	4	play	play	VERB
ajfa-883	169	5	a	a	DET
ajfa-883	169	6	crucial	crucial	ADJ
ajfa-883	169	7	role	role	NOUN
ajfa-883	169	8	in	in	ADP
ajfa-883	169	9	internal	internal	ADJ
ajfa-883	169	10	managerial	managerial	ADJ
ajfa-883	169	11	decision	decision	NOUN
ajfa-883	169	12	-	-	PUNCT
ajfa-883	169	13	making	making	NOUN
ajfa-883	169	14	,	,	PUNCT
ajfa-883	169	15	and	and	CCONJ
ajfa-883	169	16	its	its	PRON
ajfa-883	169	17	measures	measure	NOUN
ajfa-883	169	18	can	can	AUX
ajfa-883	169	19	be	be	AUX
ajfa-883	169	20	used	use	VERB
ajfa-883	169	21	to	to	PART
ajfa-883	169	22	show	show	VERB
ajfa-883	169	23	that	that	SCONJ
ajfa-883	169	24	investments	investment	NOUN
ajfa-883	169	25	in	in	ADP
ajfa-883	169	26	a	a	DET
ajfa-883	169	27	company	company	NOUN
ajfa-883	169	28	's	's	PART
ajfa-883	169	29	human	human	ADJ
ajfa-883	169	30	resources	resource	NOUN
ajfa-883	169	31	may	may	AUX
ajfa-883	169	32	result	result	VERB
ajfa-883	169	33	in	in	ADP
ajfa-883	169	34	long	long	ADJ
ajfa-883	169	35	-	-	PUNCT
ajfa-883	169	36	term	term	NOUN
ajfa-883	169	37	profit	profit	NOUN
ajfa-883	169	38	for	for	ADP
ajfa-883	169	39	the	the	DET
ajfa-883	169	40	company	company	NOUN
ajfa-883	169	41	.	.	PUNCT
ajfa-883	170	1	there	there	PRON
ajfa-883	170	2	are	be	VERB
ajfa-883	170	3	several	several	ADJ
ajfa-883	170	4	studies	study	NOUN
ajfa-883	170	5	,	,	PUNCT
ajfa-883	170	6	which	which	PRON
ajfa-883	170	7	have	have	AUX
ajfa-883	170	8	found	find	VERB
ajfa-883	170	9	a	a	DET
ajfa-883	170	10	significant	significant	ADJ
ajfa-883	170	11	association	association	NOUN
ajfa-883	170	12	between	between	ADP
ajfa-883	170	13	hra	hra	PROPN
ajfa-883	170	14	information	information	NOUN
ajfa-883	170	15	and	and	CCONJ
ajfa-883	170	16	decision	decision	NOUN
ajfa-883	170	17	-	-	PUNCT
ajfa-883	170	18	making	making	NOUN
ajfa-883	170	19	.	.	PUNCT
ajfa-883	171	1	the	the	DET
ajfa-883	171	2	major	major	ADJ
ajfa-883	171	3	findings	finding	NOUN
ajfa-883	171	4	of	of	ADP
ajfa-883	171	5	the	the	DET
ajfa-883	171	6	study	study	NOUN
ajfa-883	171	7	confirm	confirm	VERB
ajfa-883	171	8	results	result	NOUN
ajfa-883	171	9	of	of	ADP
ajfa-883	171	10	herman	herman	PROPN
ajfa-883	171	11	&	&	CCONJ
ajfa-883	171	12	mitchell	mitchell	PROPN
ajfa-883	171	13	(	(	PUNCT
ajfa-883	171	14	2008	2008	NUM
ajfa-883	171	15	)	)	PUNCT
ajfa-883	171	16	,	,	PUNCT
ajfa-883	171	17	flamholtz	flamholtz	NOUN
ajfa-883	171	18	et	et	PROPN
ajfa-883	171	19	al	al	PROPN
ajfa-883	171	20	.	.	PROPN
ajfa-883	172	1	(	(	PUNCT
ajfa-883	172	2	2003	2003	NUM
ajfa-883	172	3	)	)	PUNCT
ajfa-883	172	4	,	,	PUNCT
ajfa-883	172	5	pekin	pekin	PROPN
ajfa-883	172	6	ogan	ogan	PROPN
ajfa-883	172	7	(	(	PUNCT
ajfa-883	172	8	1988	1988	NUM
ajfa-883	172	9	)	)	PUNCT
ajfa-883	172	10	,	,	PUNCT
ajfa-883	172	11	chris	chris	PROPN
ajfa-883	172	12	dawson	dawson	PROPN
ajfa-883	172	13	(	(	PUNCT
ajfa-883	172	14	1994	1994	NUM
ajfa-883	172	15	)	)	PUNCT
ajfa-883	172	16	,	,	PUNCT
ajfa-883	172	17	flamholtz	flamholtz	NOUN
ajfa-883	172	18	(	(	PUNCT
ajfa-883	172	19	2004	2004	NUM
ajfa-883	172	20	)	)	PUNCT
ajfa-883	172	21	,	,	PUNCT
ajfa-883	172	22	lev	lev	NOUN
ajfa-883	172	23	&	&	CCONJ
ajfa-883	172	24	schwartz	schwartz	PROPN
ajfa-883	172	25	(	(	PUNCT
ajfa-883	172	26	1971	1971	NUM
ajfa-883	172	27	)	)	PUNCT
ajfa-883	172	28	,	,	PUNCT
ajfa-883	172	29	elias	elias	PROPN
ajfa-883	172	30	(	(	PUNCT
ajfa-883	172	31	1972	1972	NUM
ajfa-883	172	32	)	)	PUNCT
ajfa-883	172	33	,	,	PUNCT
ajfa-883	172	34	hendricks	hendrick	NOUN
ajfa-883	172	35	(	(	PUNCT
ajfa-883	172	36	1976	1976	NUM
ajfa-883	172	37	)	)	PUNCT
ajfa-883	172	38	.	.	PUNCT
ajfa-883	173	1	furthermore	furthermore	ADV
ajfa-883	173	2	,	,	PUNCT
ajfa-883	173	3	the	the	DET
ajfa-883	173	4	results	result	NOUN
ajfa-883	173	5	indicate	indicate	VERB
ajfa-883	173	6	that	that	DET
ajfa-883	173	7	background	background	NOUN
ajfa-883	173	8	and	and	CCONJ
ajfa-883	173	9	experience	experience	NOUN
ajfa-883	173	10	of	of	ADP
ajfa-883	173	11	individuals	individual	NOUN
ajfa-883	173	12	'	'	PART
ajfa-883	173	13	variables	variable	NOUN
ajfa-883	173	14	no	no	PRON
ajfa-883	173	15	has	have	VERB
ajfa-883	173	16	impact	impact	NOUN
ajfa-883	173	17	on	on	ADP
ajfa-883	173	18	decision	decision	NOUN
ajfa-883	173	19	-	-	PUNCT
ajfa-883	173	20	making	making	NOUN
ajfa-883	173	21	based	base	VERB
ajfa-883	173	22	on	on	ADP
ajfa-883	173	23	hra	hra	PROPN
ajfa-883	173	24	information	information	NOUN
ajfa-883	173	25	.	.	PUNCT
ajfa-883	174	1	in	in	ADP
ajfa-883	174	2	the	the	DET
ajfa-883	174	3	researcher	researcher	NOUN
ajfa-883	174	4	's	's	PART
ajfa-883	174	5	opinion	opinion	NOUN
ajfa-883	174	6	one	one	NUM
ajfa-883	174	7	of	of	ADP
ajfa-883	174	8	the	the	DET
ajfa-883	174	9	factors	factor	NOUN
ajfa-883	174	10	causing	cause	VERB
ajfa-883	174	11	this	this	DET
ajfa-883	174	12	difference	difference	NOUN
ajfa-883	174	13	could	could	AUX
ajfa-883	174	14	be	be	AUX
ajfa-883	174	15	due	due	ADJ
ajfa-883	174	16	to	to	ADP
ajfa-883	174	17	different	different	ADJ
ajfa-883	174	18	cultures	culture	NOUN
ajfa-883	174	19	.	.	PUNCT
ajfa-883	175	1	other	other	ADJ
ajfa-883	175	2	results	result	NOUN
ajfa-883	175	3	states	state	VERB
ajfa-883	175	4	that	that	SCONJ
ajfa-883	175	5	there	there	PRON
ajfa-883	175	6	is	be	VERB
ajfa-883	175	7	significant	significant	ADJ
ajfa-883	175	8	relationship	relationship	NOUN
ajfa-883	175	9	between	between	ADP
ajfa-883	175	10	the	the	DET
ajfa-883	175	11	individuals	individual	NOUN
ajfa-883	175	12	'	'	PART
ajfa-883	175	13	viewpoints	viewpoint	NOUN
ajfa-883	175	14	about	about	ADP
ajfa-883	175	15	the	the	DET
ajfa-883	175	16	evaluation	evaluation	NOUN
ajfa-883	175	17	of	of	ADP
ajfa-883	175	18	human	human	ADJ
ajfa-883	175	19	resources	resource	NOUN
ajfa-883	175	20	and	and	CCONJ
ajfa-883	175	21	the	the	DET
ajfa-883	175	22	impact	impact	NOUN
ajfa-883	175	23	of	of	ADP
ajfa-883	175	24	hra	hra	PROPN
ajfa-883	175	25	information	information	NOUN
ajfa-883	175	26	on	on	ADP
ajfa-883	175	27	the	the	DET
ajfa-883	175	28	investment	investment	NOUN
ajfa-883	175	29	decisions	decision	NOUN
ajfa-883	175	30	.	.	PUNCT
ajfa-883	176	1	so	so	ADV
ajfa-883	176	2	,	,	PUNCT
ajfa-883	176	3	we	we	PRON
ajfa-883	176	4	can	can	AUX
ajfa-883	176	5	state	state	VERB
ajfa-883	176	6	that	that	SCONJ
ajfa-883	176	7	hra	hra	PROPN
ajfa-883	176	8	is	be	AUX
ajfa-883	176	9	relevant	relevant	ADJ
ajfa-883	176	10	and	and	CCONJ
ajfa-883	176	11	accountants	accountant	NOUN
ajfa-883	176	12	can	can	AUX
ajfa-883	176	13	clarify	clarify	VERB
ajfa-883	176	14	it	it	PRON
ajfa-883	176	15	in	in	ADP
ajfa-883	176	16	management	management	NOUN
ajfa-883	176	17	accounting	accounting	NOUN
ajfa-883	176	18	information	information	NOUN
ajfa-883	176	19	and	and	CCONJ
ajfa-883	176	20	disclose	disclose	VERB
ajfa-883	176	21	in	in	ADP
ajfa-883	176	22	notes	note	NOUN
ajfa-883	176	23	of	of	ADP
ajfa-883	176	24	financial	financial	ADJ
ajfa-883	176	25	statements	statement	NOUN
ajfa-883	176	26	or	or	CCONJ
ajfa-883	176	27	they	they	PRON
ajfa-883	176	28	can	can	AUX
ajfa-883	176	29	provide	provide	VERB
ajfa-883	176	30	it	it	PRON
ajfa-883	176	31	in	in	ADP
ajfa-883	176	32	financial	financial	ADJ
ajfa-883	176	33	statement	statement	NOUN
ajfa-883	176	34	(	(	PUNCT
ajfa-883	176	35	such	such	ADJ
ajfa-883	176	36	as	as	ADP
ajfa-883	176	37	balance	balance	NOUN
ajfa-883	176	38	sheet	sheet	NOUN
ajfa-883	176	39	or	or	CCONJ
ajfa-883	176	40	income	income	NOUN
ajfa-883	176	41	statement	statement	NOUN
ajfa-883	176	42	)	)	PUNCT
ajfa-883	176	43	in	in	ADP
ajfa-883	176	44	order	order	NOUN
ajfa-883	176	45	to	to	PART
ajfa-883	176	46	better	well	ADJ
ajfa-883	176	47	understanding	understanding	NOUN
ajfa-883	176	48	.	.	PUNCT
ajfa-883	177	1	the	the	DET
ajfa-883	177	2	last	last	ADJ
ajfa-883	177	3	discussion	discussion	NOUN
ajfa-883	177	4	of	of	ADP
ajfa-883	177	5	the	the	DET
ajfa-883	177	6	paper	paper	NOUN
ajfa-883	177	7	had	have	AUX
ajfa-883	177	8	examined	examine	VERB
ajfa-883	177	9	the	the	DET
ajfa-883	177	10	most	most	ADV
ajfa-883	177	11	appropriate	appropriate	ADJ
ajfa-883	177	12	of	of	ADP
ajfa-883	177	13	evaluation	evaluation	NOUN
ajfa-883	177	14	method	method	NOUN
ajfa-883	177	15	of	of	ADP
ajfa-883	177	16	hr	hr	NOUN
ajfa-883	177	17	based	base	VERB
ajfa-883	177	18	on	on	ADP
ajfa-883	177	19	viewpoints	viewpoint	NOUN
ajfa-883	177	20	of	of	ADP
ajfa-883	177	21	experts	expert	NOUN
ajfa-883	177	22	and	and	CCONJ
ajfa-883	177	23	by	by	ADP
ajfa-883	177	24	using	use	VERB
ajfa-883	177	25	qualitative	qualitative	ADJ
ajfa-883	177	26	characteristics	characteristic	NOUN
ajfa-883	177	27	of	of	ADP
ajfa-883	177	28	accounting	accounting	NOUN
ajfa-883	177	29	information	information	NOUN
ajfa-883	177	30	.	.	PUNCT
ajfa-883	178	1	results	result	NOUN
ajfa-883	178	2	of	of	ADP
ajfa-883	178	3	the	the	DET
ajfa-883	178	4	survey	survey	NOUN
ajfa-883	178	5	indicate	indicate	VERB
ajfa-883	178	6	that	that	SCONJ
ajfa-883	178	7	historical	historical	ADJ
ajfa-883	178	8	cost	cost	NOUN
ajfa-883	178	9	method	method	NOUN
ajfa-883	178	10	,	,	PUNCT
ajfa-883	178	11	also	also	ADV
ajfa-883	178	12	called	call	VERB
ajfa-883	178	13	the	the	DET
ajfa-883	178	14	original	original	ADJ
ajfa-883	178	15	cost	cost	NOUN
ajfa-883	178	16	,	,	PUNCT
ajfa-883	178	17	is	be	AUX
ajfa-883	178	18	the	the	DET
ajfa-883	178	19	most	most	ADV
ajfa-883	178	20	applicable	applicable	ADJ
ajfa-883	178	21	method	method	NOUN
ajfa-883	178	22	in	in	ADP
ajfa-883	178	23	current	current	ADJ
ajfa-883	178	24	status	status	NOUN
ajfa-883	178	25	of	of	ADP
ajfa-883	178	26	iranian	iranian	ADJ
ajfa-883	178	27	companies	company	NOUN
ajfa-883	178	28	.	.	PUNCT
ajfa-883	179	1	in	in	ADP
ajfa-883	179	2	this	this	DET
ajfa-883	179	3	method	method	NOUN
ajfa-883	179	4	human	human	ADJ
ajfa-883	179	5	resource	resource	NOUN
ajfa-883	179	6	cost	cost	NOUN
ajfa-883	179	7	(	(	PUNCT
ajfa-883	179	8	hrc	hrc	PROPN
ajfa-883	179	9	)	)	PUNCT
ajfa-883	179	10	includes	include	VERB
ajfa-883	179	11	the	the	DET
ajfa-883	179	12	acquiring	acquiring	NOUN
ajfa-883	179	13	,	,	PUNCT
ajfa-883	179	14	recruit	recruit	NOUN
ajfa-883	179	15	,	,	PUNCT
ajfa-883	179	16	training	training	NOUN
ajfa-883	179	17	and	and	CCONJ
ajfa-883	179	18	development	development	NOUN
ajfa-883	179	19	costs	cost	NOUN
ajfa-883	179	20	.	.	PUNCT
ajfa-883	180	1	this	this	DET
ajfa-883	180	2	method	method	NOUN
ajfa-883	180	3	has	have	VERB
ajfa-883	180	4	greater	great	ADJ
ajfa-883	180	5	acceptability	acceptability	NOUN
ajfa-883	180	6	by	by	ADP
ajfa-883	180	7	tax	tax	NOUN
ajfa-883	180	8	agencies	agency	NOUN
ajfa-883	180	9	and	and	CCONJ
ajfa-883	180	10	it	it	PRON
ajfa-883	180	11	is	be	AUX
ajfa-883	180	12	more	more	ADV
ajfa-883	180	13	common	common	ADJ
ajfa-883	180	14	than	than	ADP
ajfa-883	180	15	other	other	ADJ
ajfa-883	180	16	methods	method	NOUN
ajfa-883	180	17	in	in	ADP
ajfa-883	180	18	the	the	DET
ajfa-883	180	19	accounting	accounting	NOUN
ajfa-883	180	20	operations	operation	NOUN
ajfa-883	180	21	of	of	ADP
ajfa-883	180	22	assessment	assessment	NOUN
ajfa-883	180	23	assets	asset	NOUN
ajfa-883	180	24	.	.	PUNCT
ajfa-883	181	1	concerning	concern	VERB
ajfa-883	181	2	the	the	DET
ajfa-883	181	3	findings	finding	NOUN
ajfa-883	181	4	asian	asian	ADJ
ajfa-883	181	5	journal	journal	PROPN
ajfa-883	181	6	of	of	ADP
ajfa-883	181	7	finance	finance	PROPN
ajfa-883	181	8	&	&	CCONJ
ajfa-883	181	9	accounting	accounting	PROPN
ajfa-883	181	10	issn	issn	PROPN
ajfa-883	181	11	1946	1946	NUM
ajfa-883	181	12	-	-	PUNCT
ajfa-883	181	13	052x	052x	NOUN
ajfa-883	181	14	2011	2011	NUM
ajfa-883	181	15	,	,	PUNCT
ajfa-883	181	16	vol	vol	NOUN
ajfa-883	181	17	.	.	PROPN
ajfa-883	182	1	3	3	NUM
ajfa-883	182	2	,	,	PUNCT
ajfa-883	182	3	no	no	INTJ
ajfa-883	182	4	.	.	NOUN
ajfa-883	182	5	1	1	NUM
ajfa-883	182	6	:	:	PUNCT
ajfa-883	182	7	e14	e14	PROPN
ajfa-883	182	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-883	182	9	mentioned	mention	VERB
ajfa-883	182	10	abovewe	abovewe	ADV
ajfa-883	182	11	found	find	VERB
ajfa-883	182	12	that	that	SCONJ
ajfa-883	182	13	the	the	DET
ajfa-883	182	14	inclusion	inclusion	NOUN
ajfa-883	182	15	of	of	ADP
ajfa-883	182	16	hra	hra	PROPN
ajfa-883	182	17	data	datum	NOUN
ajfa-883	182	18	in	in	ADP
ajfa-883	182	19	published	publish	VERB
ajfa-883	182	20	financial	financial	ADJ
ajfa-883	182	21	statements	statement	NOUN
ajfa-883	182	22	resulted	result	VERB
ajfa-883	182	23	in	in	ADP
ajfa-883	182	24	,	,	PUNCT
ajfa-883	182	25	one	one	NUM
ajfa-883	182	26	,	,	PUNCT
ajfa-883	182	27	significantly	significantly	ADV
ajfa-883	182	28	different	different	ADJ
ajfa-883	182	29	ratings	rating	NOUN
ajfa-883	182	30	of	of	ADP
ajfa-883	182	31	analysts	analyst	NOUN
ajfa-883	182	32	’	’	PART
ajfa-883	182	33	preparedness	preparedness	NOUN
ajfa-883	182	34	to	to	PART
ajfa-883	182	35	meet	meet	VERB
ajfa-883	182	36	future	future	ADJ
ajfa-883	182	37	challenges	challenge	NOUN
ajfa-883	182	38	and	and	CCONJ
ajfa-883	182	39	opportunities	opportunity	NOUN
ajfa-883	182	40	in	in	ADP
ajfa-883	182	41	iranian	iranian	ADJ
ajfa-883	182	42	context	context	NOUN
ajfa-883	182	43	and	and	CCONJ
ajfa-883	182	44	,	,	PUNCT
ajfa-883	182	45	two	two	NUM
ajfa-883	182	46	,	,	PUNCT
ajfa-883	182	47	statistically	statistically	ADV
ajfa-883	182	48	different	different	ADJ
ajfa-883	182	49	evaluating	evaluating	NOUN
ajfa-883	182	50	of	of	ADP
ajfa-883	182	51	a	a	DET
ajfa-883	182	52	firm	firm	NOUN
ajfa-883	182	53	's	's	PART
ajfa-883	182	54	position	position	NOUN
ajfa-883	182	55	in	in	ADP
ajfa-883	182	56	terms	term	NOUN
ajfa-883	182	57	of	of	ADP
ajfa-883	182	58	external	external	ADJ
ajfa-883	182	59	users	user	NOUN
ajfa-883	182	60	.	.	PUNCT
ajfa-883	183	1	references	reference	NOUN
ajfa-883	183	2	american	american	PROPN
ajfa-883	183	3	accounting	accounting	PROPN
ajfa-883	183	4	association	association	PROPN
ajfa-883	183	5	.	.	PUNCT
ajfa-883	184	1	(	(	PUNCT
ajfa-883	184	2	1970	1970	NUM
ajfa-883	184	3	)	)	PUNCT
ajfa-883	184	4	.	.	PUNCT
ajfa-883	185	1	a	a	DET
ajfa-883	185	2	statement	statement	NOUN
ajfa-883	185	3	of	of	ADP
ajfa-883	185	4	basic	basic	ADJ
ajfa-883	185	5	accounting	accounting	NOUN
ajfa-883	185	6	theory	theory	NOUN
ajfa-883	185	7	,	,	PUNCT
ajfa-883	185	8	evanston	evanston	PROPN
ajfa-883	185	9	,	,	PUNCT
ajfa-883	185	10	il	il	PROPN
ajfa-883	185	11	:	:	PUNCT
ajfa-883	185	12	aaa	aaa	NOUN
ajfa-883	185	13	,	,	PUNCT
ajfa-883	185	14	revised	revise	VERB
ajfa-883	185	15	ed	ed	NOUN
ajfa-883	185	16	.	.	PUNCT
ajfa-883	185	17	,	,	PUNCT
ajfa-883	185	18	p.	p.	NOUN
ajfa-883	185	19	35	35	NUM
ajfa-883	185	20	.	.	PUNCT
ajfa-883	186	1	american	american	PROPN
ajfa-883	186	2	accounting	accounting	PROPN
ajfa-883	186	3	association	association	PROPN
ajfa-883	186	4	.	.	PUNCT
ajfa-883	187	1	(	(	PUNCT
ajfa-883	187	2	1974	1974	NUM
ajfa-883	187	3	)	)	PUNCT
ajfa-883	187	4	.	.	PUNCT
ajfa-883	188	1	report	report	NOUN
ajfa-883	188	2	of	of	ADP
ajfa-883	188	3	the	the	DET
ajfa-883	188	4	committee	committee	NOUN
ajfa-883	188	5	on	on	ADP
ajfa-883	188	6	accounting	account	VERB
ajfa-883	188	7	for	for	ADP
ajfa-883	188	8	human	human	ADJ
ajfa-883	188	9	resources	resource	NOUN
ajfa-883	188	10	.	.	PUNCT
ajfa-883	189	1	the	the	DET
ajfa-883	189	2	accounting	accounting	NOUN
ajfa-883	189	3	review	review	NOUN
ajfa-883	189	4	,	,	PUNCT
ajfa-883	189	5	supplement	supplement	VERB
ajfa-883	189	6	to	to	PART
ajfa-883	189	7	volume	volume	VERB
ajfa-883	189	8	xlix	xlix	PROPN
ajfa-883	189	9	,	,	PUNCT
ajfa-883	189	10	pp	pp	PROPN
ajfa-883	189	11	.	.	PUNCT
ajfa-883	190	1	115	115	NUM
ajfa-883	190	2	-	-	SYM
ajfa-883	190	3	124	124	NUM
ajfa-883	190	4	.	.	PUNCT
ajfa-883	191	1	acland	acland	PROPN
ajfa-883	191	2	,	,	PUNCT
ajfa-883	191	3	derek	derek	PROPN
ajfa-883	191	4	.	.	PUNCT
ajfa-883	192	1	(	(	PUNCT
ajfa-883	192	2	1976	1976	NUM
ajfa-883	192	3	)	)	PUNCT
ajfa-883	192	4	.	.	PUNCT
ajfa-883	193	1	the	the	DET
ajfa-883	193	2	effects	effect	NOUN
ajfa-883	193	3	of	of	ADP
ajfa-883	193	4	behavioural	behavioural	ADJ
ajfa-883	193	5	indicators	indicator	NOUN
ajfa-883	193	6	on	on	ADP
ajfa-883	193	7	investor	investor	NOUN
ajfa-883	193	8	decisions	decision	NOUN
ajfa-883	193	9	:	:	PUNCT
ajfa-883	193	10	an	an	DET
ajfa-883	193	11	exploratory	exploratory	ADJ
ajfa-883	193	12	study	study	NOUN
ajfa-883	193	13	.	.	PUNCT
ajfa-883	194	1	accounting	accounting	NOUN
ajfa-883	194	2	organisations	organisation	NOUN
ajfa-883	194	3	and	and	CCONJ
ajfa-883	194	4	society	society	NOUN
ajfa-883	194	5	,	,	PUNCT
ajfa-883	194	6	vol	vol	NOUN
ajfa-883	194	7	.	.	PROPN
ajfa-883	194	8	1	1	NUM
ajfa-883	194	9	,	,	PUNCT
ajfa-883	194	10	no	no	INTJ
ajfa-883	194	11	.	.	NOUN
ajfa-883	195	1	2	2	NUM
ajfa-883	195	2	-	-	SYM
ajfa-883	195	3	3	3	NUM
ajfa-883	195	4	,	,	PUNCT
ajfa-883	195	5	pp	pp	ADJ
ajfa-883	195	6	.	.	PUNCT
ajfa-883	196	1	133	133	NUM
ajfa-883	196	2	-	-	SYM
ajfa-883	196	3	142	142	NUM
ajfa-883	196	4	.	.	PUNCT
ajfa-883	197	1	archel	archel	PROPN
ajfa-883	197	2	,	,	PUNCT
ajfa-883	197	3	p.	p.	NOUN
ajfa-883	197	4	(	(	PUNCT
ajfa-883	197	5	1995	1995	NUM
ajfa-883	197	6	)	)	PUNCT
ajfa-883	197	7	.	.	PUNCT
ajfa-883	198	1	activos	activos	ADJ
ajfa-883	198	2	intangibles	intangible	NOUN
ajfa-883	198	3	:	:	PUNCT
ajfa-883	198	4	análisis	análisis	NOUN
ajfa-883	198	5	de	de	X
ajfa-883	198	6	lagunas	laguna	NOUN
ajfa-883	198	7	partidas	partidas	PROPN
ajfa-883	198	8	polémicas	polémicas	PROPN
ajfa-883	198	9	.	.	PUNCT
ajfa-883	199	1	revista	revista	PROPN
ajfa-883	199	2	técnica	técnica	PROPN
ajfa-883	199	3	del	del	PROPN
ajfa-883	199	4	instituto	instituto	PROPN
ajfa-883	199	5	de	de	PROPN
ajfa-883	199	6	censores	censores	PROPN
ajfa-883	199	7	jurados	jurados	PROPN
ajfa-883	199	8	de	de	X
ajfa-883	199	9	cuentas	cuentas	X
ajfa-883	199	10	de	de	X
ajfa-883	199	11	españa	españa	PROPN
ajfa-883	199	12	,	,	PUNCT
ajfa-883	199	13	p.7	p.7	ADJ
ajfa-883	199	14	.	.	PUNCT
ajfa-883	200	1	bino	bino	PROPN
ajfa-883	200	2	catasus	catasus	NOUN
ajfa-883	200	3	,	,	PUNCT
ajfa-883	200	4	maria	maria	PROPN
ajfa-883	200	5	martensson	martensson	PROPN
ajfa-883	200	6	,	,	PUNCT
ajfa-883	200	7	&	&	CCONJ
ajfa-883	200	8	matti	matti	PROPN
ajfa-883	200	9	skoog	skoog	PROPN
ajfa-883	200	10	.	.	PUNCT
ajfa-883	201	1	(	(	PUNCT
ajfa-883	201	2	2009	2009	NUM
ajfa-883	201	3	)	)	PUNCT
ajfa-883	201	4	.	.	PUNCT
ajfa-883	202	1	the	the	DET
ajfa-883	202	2	communication	communication	NOUN
ajfa-883	202	3	of	of	ADP
ajfa-883	202	4	human	human	ADJ
ajfa-883	202	5	accounts	account	NOUN
ajfa-883	202	6	:	:	PUNCT
ajfa-883	202	7	examining	examine	VERB
ajfa-883	202	8	models	model	NOUN
ajfa-883	202	9	of	of	ADP
ajfa-883	202	10	sensegiving	sensegiving	NOUN
ajfa-883	202	11	.	.	PUNCT
ajfa-883	203	1	journal	journal	PROPN
ajfa-883	203	2	of	of	ADP
ajfa-883	203	3	human	human	ADJ
ajfa-883	203	4	resource	resource	NOUN
ajfa-883	203	5	costing	costing	NOUN
ajfa-883	203	6	&	&	CCONJ
ajfa-883	203	7	accounting	accounting	NOUN
ajfa-883	203	8	,	,	PUNCT
ajfa-883	203	9	volume	volume	NOUN
ajfa-883	203	10	:	:	PUNCT
ajfa-883	203	11	13	13	NUM
ajfa-883	203	12	issue:2	issue:2	VERB
ajfa-883	203	13	.	.	PUNCT
ajfa-883	204	1	pp	pp	ADP
ajfa-883	204	2	163	163	NUM
ajfa-883	204	3	–	–	SYM
ajfa-883	204	4	179	179	NUM
ajfa-883	204	5	.	.	PUNCT
ajfa-883	205	1	bo	bo	PROPN
ajfa-883	205	2	hansson	hansson	PROPN
ajfa-883	205	3	.	.	PUNCT
ajfa-883	206	1	(	(	PUNCT
ajfa-883	206	2	1997	1997	NUM
ajfa-883	206	3	)	)	PUNCT
ajfa-883	206	4	.	.	PUNCT
ajfa-883	207	1	personnel	personnel	NOUN
ajfa-883	207	2	investments	investment	NOUN
ajfa-883	207	3	and	and	CCONJ
ajfa-883	207	4	abnormal	abnormal	ADJ
ajfa-883	207	5	return	return	NOUN
ajfa-883	207	6	:	:	PUNCT
ajfa-883	207	7	knowledge	knowledge	NOUN
ajfa-883	207	8	-	-	PUNCT
ajfa-883	207	9	based	base	VERB
ajfa-883	207	10	firms	firm	NOUN
ajfa-883	207	11	and	and	CCONJ
ajfa-883	207	12	human	human	ADJ
ajfa-883	207	13	resource	resource	NOUN
ajfa-883	207	14	accounting	accounting	NOUN
ajfa-883	207	15	.	.	PUNCT
ajfa-883	208	1	journal	journal	NOUN
ajfa-883	208	2	of	of	ADP
ajfa-883	208	3	human	human	ADJ
ajfa-883	208	4	resource	resource	NOUN
ajfa-883	208	5	costing	costing	NOUN
ajfa-883	208	6	&	&	CCONJ
ajfa-883	208	7	accounting	accounting	NOUN
ajfa-883	208	8	,	,	PUNCT
ajfa-883	208	9	volume	volume	NOUN
ajfa-883	208	10	:	:	PUNCT
ajfa-883	208	11	2	2	NUM
ajfa-883	208	12	issue	issue	NOUN
ajfa-883	208	13	:	:	PUNCT
ajfa-883	209	1	2	2	X
ajfa-883	209	2	.	.	X
ajfa-883	209	3	pp	pp	ADV
ajfa-883	209	4	9	9	NUM
ajfa-883	209	5	–	–	SYM
ajfa-883	209	6	29	29	NUM
ajfa-883	209	7	.	.	PUNCT
ajfa-883	210	1	bowers	bower	NOUN
ajfa-883	210	2	,	,	PUNCT
ajfa-883	210	3	david	david	PROPN
ajfa-883	210	4	g.	g.	PROPN
ajfa-883	210	5	(	(	PUNCT
ajfa-883	210	6	1973	1973	NUM
ajfa-883	210	7	)	)	PUNCT
ajfa-883	210	8	.	.	PUNCT
ajfa-883	211	1	a	a	DET
ajfa-883	211	2	review	review	NOUN
ajfa-883	211	3	of	of	ADP
ajfa-883	211	4	rensis	rensis	NOUN
ajfa-883	211	5	likert	likert	NOUN
ajfa-883	211	6	's	's	PART
ajfa-883	211	7	"	"	PUNCT
ajfa-883	211	8	improving	improve	VERB
ajfa-883	211	9	the	the	DET
ajfa-883	211	10	accuracy	accuracy	NOUN
ajfa-883	211	11	of	of	ADP
ajfa-883	211	12	p	p	X
ajfa-883	211	13	/	/	SYM
ajfa-883	211	14	l	l	NOUN
ajfa-883	211	15	reports	report	NOUN
ajfa-883	211	16	and	and	CCONJ
ajfa-883	211	17	estimating	estimate	VERB
ajfa-883	211	18	the	the	DET
ajfa-883	211	19	change	change	NOUN
ajfa-883	211	20	in	in	ADP
ajfa-883	211	21	dollar	dollar	NOUN
ajfa-883	211	22	value	value	NOUN
ajfa-883	211	23	of	of	ADP
ajfa-883	211	24	the	the	DET
ajfa-883	211	25	human	human	ADJ
ajfa-883	211	26	organization	organization	NOUN
ajfa-883	211	27	.	.	PUNCT
ajfa-883	212	1	michigan	michigan	PROPN
ajfa-883	212	2	business	business	PROPN
ajfa-883	212	3	review	review	PROPN
ajfa-883	212	4	,	,	PUNCT
ajfa-883	212	5	p.	p.	NOUN
ajfa-883	212	6	25	25	NUM
ajfa-883	212	7	.	.	PUNCT
ajfa-883	213	1	carme	carme	PROPN
ajfa-883	213	2	barconsvilardell	barconsvilardell	PROPN
ajfa-883	213	3	,	,	PUNCT
ajfa-883	213	4	soledad	soledad	PROPN
ajfa-883	213	5	moya	moya	PROPN
ajfa-883	213	6	,	,	PUNCT
ajfa-883	213	7	gutierrez	gutierrez	PROPN
ajfa-883	213	8	,	,	PUNCT
ajfa-883	213	9	antonio	antonio	PROPN
ajfa-883	213	10	somozalopez	somozalopez	PROPN
ajfa-883	213	11	,	,	PUNCT
ajfa-883	213	12	josep	josep	PROPN
ajfa-883	213	13	vallverducalafell	vallverducalafell	PROPN
ajfa-883	213	14	,	,	PUNCT
ajfa-883	213	15	&	&	CCONJ
ajfa-883	213	16	carlos	carlos	PROPN
ajfa-883	213	17	grifulmiquela	grifulmiquela	PROPN
ajfa-883	213	18	.	.	PUNCT
ajfa-883	214	1	(	(	PUNCT
ajfa-883	214	2	1995	1995	NUM
ajfa-883	214	3	)	)	PUNCT
ajfa-883	214	4	.	.	PUNCT
ajfa-883	215	1	human	human	ADJ
ajfa-883	215	2	resource	resource	NOUN
ajfa-883	215	3	accounting	accounting	PROPN
ajfa-883	215	4	www.citehr.com	www.citehr.com	PROPN
ajfa-883	215	5	.	.	PUNCT
ajfa-883	216	1	conner	conner	PROPN
ajfa-883	216	2	,	,	PUNCT
ajfa-883	216	3	k.	k.	PROPN
ajfa-883	216	4	(	(	PUNCT
ajfa-883	216	5	1991).a	1991).a	NUM
ajfa-883	216	6	historical	historical	ADJ
ajfa-883	216	7	comparison	comparison	NOUN
ajfa-883	216	8	of	of	ADP
ajfa-883	216	9	resource	resource	NOUN
ajfa-883	216	10	-	-	PUNCT
ajfa-883	216	11	based	base	VERB
ajfa-883	216	12	theory	theory	NOUN
ajfa-883	216	13	and	and	CCONJ
ajfa-883	216	14	five	five	NUM
ajfa-883	216	15	schools	school	NOUN
ajfa-883	216	16	of	of	ADP
ajfa-883	216	17	thought	thought	NOUN
ajfa-883	216	18	within	within	ADP
ajfa-883	216	19	industrial	industrial	ADJ
ajfa-883	216	20	organization	organization	NOUN
ajfa-883	216	21	economics	economic	NOUN
ajfa-883	216	22	:	:	PUNCT
ajfa-883	216	23	do	do	AUX
ajfa-883	216	24	we	we	PRON
ajfa-883	216	25	have	have	VERB
ajfa-883	216	26	a	a	DET
ajfa-883	216	27	new	new	ADJ
ajfa-883	216	28	theory	theory	NOUN
ajfa-883	216	29	of	of	ADP
ajfa-883	216	30	the	the	DET
ajfa-883	216	31	firm	firm	NOUN
ajfa-883	216	32	?	?	PUNCT
ajfa-883	217	1	journal	journal	NOUN
ajfa-883	217	2	of	of	ADP
ajfa-883	217	3	management	management	NOUN
ajfa-883	217	4	,	,	PUNCT
ajfa-883	217	5	17	17	NUM
ajfa-883	217	6	,	,	PUNCT
ajfa-883	217	7	1	1	NUM
ajfa-883	217	8	,	,	PUNCT
ajfa-883	217	9	pp	pp	ADJ
ajfa-883	217	10	.	.	PUNCT
ajfa-883	218	1	121	121	NUM
ajfa-883	218	2	-	-	SYM
ajfa-883	218	3	154	154	NUM
ajfa-883	218	4	.	.	PUNCT
ajfa-883	219	1	elias	elias	PROPN
ajfa-883	219	2	,	,	PUNCT
ajfa-883	219	3	n.s	n.s	PROPN
ajfa-883	219	4	.	.	PROPN
ajfa-883	219	5	(	(	PUNCT
ajfa-883	219	6	1972	1972	NUM
ajfa-883	219	7	)	)	PUNCT
ajfa-883	219	8	.	.	PUNCT
ajfa-883	220	1	the	the	DET
ajfa-883	220	2	effects	effect	NOUN
ajfa-883	220	3	of	of	ADP
ajfa-883	220	4	human	human	ADJ
ajfa-883	220	5	asset	asset	NOUN
ajfa-883	220	6	statements	statement	NOUN
ajfa-883	220	7	on	on	ADP
ajfa-883	220	8	the	the	DET
ajfa-883	220	9	investment	investment	NOUN
ajfa-883	220	10	decision	decision	NOUN
ajfa-883	220	11	:	:	PUNCT
ajfa-883	220	12	an	an	DET
ajfa-883	220	13	experiment	experiment	NOUN
ajfa-883	220	14	.	.	PUNCT
ajfa-883	221	1	empirical	empirical	ADJ
ajfa-883	221	2	research	research	NOUN
ajfa-883	221	3	in	in	ADP
ajfa-883	221	4	accounting	accounting	NOUN
ajfa-883	221	5	:	:	PUNCT
ajfa-883	221	6	selected	select	VERB
ajfa-883	221	7	studies	study	NOUN
ajfa-883	221	8	,	,	PUNCT
ajfa-883	221	9	pp	pp	ADV
ajfa-883	221	10	.	.	PUNCT
ajfa-883	222	1	215	215	NUM
ajfa-883	222	2	-	-	SYM
ajfa-883	222	3	233	233	NUM
ajfa-883	222	4	.	.	PUNCT
ajfa-883	223	1	eric	eric	PROPN
ajfa-883	223	2	g.	g.	PROPN
ajfa-883	223	3	flamholtz	flamholtz	PROPN
ajfa-883	223	4	,	,	PUNCT
ajfa-883	223	5	rangapriya	rangapriya	PROPN
ajfa-883	223	6	kannan	kannan	PROPN
ajfa-883	223	7	-	-	PUNCT
ajfa-883	223	8	narasimhan	narasimhan	PROPN
ajfa-883	223	9	,	,	PUNCT
ajfa-883	223	10	&	&	CCONJ
ajfa-883	223	11	maria	maria	PROPN
ajfa-883	223	12	l.	l.	PROPN
ajfa-883	223	13	bullen	bullen	PROPN
ajfa-883	223	14	.	.	PUNCT
ajfa-883	224	1	(	(	PUNCT
ajfa-883	224	2	2004	2004	NUM
ajfa-883	224	3	)	)	PUNCT
ajfa-883	224	4	.	.	PUNCT
ajfa-883	225	1	human	human	ADJ
ajfa-883	225	2	resource	resource	NOUN
ajfa-883	225	3	accounting	account	VERB
ajfa-883	225	4	today	today	NOUN
ajfa-883	225	5	:	:	PUNCT
ajfa-883	226	1	contributions	contribution	NOUN
ajfa-883	226	2	,	,	PUNCT
ajfa-883	226	3	controversies	controversy	NOUN
ajfa-883	226	4	and	and	CCONJ
ajfa-883	226	5	conclusions	conclusion	NOUN
ajfa-883	226	6	.	.	PUNCT
ajfa-883	227	1	journal	journal	PROPN
ajfa-883	227	2	of	of	ADP
ajfa-883	227	3	human	human	ADJ
ajfa-883	227	4	resource	resource	NOUN
ajfa-883	227	5	costing	costing	NOUN
ajfa-883	227	6	&	&	CCONJ
ajfa-883	227	7	accounting	accounting	NOUN
ajfa-883	227	8	,	,	PUNCT
ajfa-883	227	9	volume	volume	NOUN
ajfa-883	227	10	:	:	PUNCT
ajfa-883	227	11	8	8	NUM
ajfa-883	227	12	issue	issue	NOUN
ajfa-883	227	13	:	:	PUNCT
ajfa-883	228	1	2	2	X
ajfa-883	228	2	.	.	X
ajfa-883	228	3	pp	pp	ADV
ajfa-883	228	4	23	23	NUM
ajfa-883	228	5	–	–	PUNCT
ajfa-883	228	6	37	37	NUM
ajfa-883	228	7	.	.	PUNCT
ajfa-883	228	8	eric	eric	PROPN
ajfa-883	228	9	g.	g.	PROPN
ajfa-883	228	10	flamholtz	flamholtz	PROPN
ajfa-883	228	11	,	,	PUNCT
ajfa-883	228	12	&	&	CCONJ
ajfa-883	228	13	ericad	ericad	ADJ
ajfa-883	228	14	.	.	PUNCT
ajfa-883	229	1	main	main	ADJ
ajfa-883	229	2	.	.	PUNCT
ajfa-883	230	1	(	(	PUNCT
ajfa-883	230	2	1999	1999	NUM
ajfa-883	230	3	)	)	PUNCT
ajfa-883	230	4	.	.	PUNCT
ajfa-883	231	1	current	current	ADJ
ajfa-883	231	2	issues	issue	NOUN
ajfa-883	231	3	,	,	PUNCT
ajfa-883	231	4	recent	recent	ADJ
ajfa-883	231	5	advancements	advancement	NOUN
ajfa-883	231	6	,	,	PUNCT
ajfa-883	231	7	and	and	CCONJ
ajfa-883	231	8	future	future	ADJ
ajfa-883	231	9	directions	direction	NOUN
ajfa-883	231	10	in	in	ADP
ajfa-883	231	11	human	human	ADJ
ajfa-883	231	12	resource	resource	NOUN
ajfa-883	231	13	accounting	accounting	NOUN
ajfa-883	231	14	.	.	PUNCT
ajfa-883	232	1	journal	journal	NOUN
ajfa-883	232	2	of	of	ADP
ajfa-883	232	3	human	human	ADJ
ajfa-883	232	4	resource	resource	NOUN
ajfa-883	232	5	costing	costing	NOUN
ajfa-883	232	6	&	&	CCONJ
ajfa-883	232	7	accounting	accounting	NOUN
ajfa-883	232	8	,	,	PUNCT
ajfa-883	232	9	volume	volume	NOUN
ajfa-883	232	10	:	:	PUNCT
ajfa-883	232	11	4	4	NUM
ajfa-883	232	12	issue	issue	NOUN
ajfa-883	232	13	:	:	PUNCT
ajfa-883	232	14	1	1	NUM
ajfa-883	232	15	,	,	PUNCT
ajfa-883	232	16	pp	pp	ADV
ajfa-883	232	17	11	11	NUM
ajfa-883	232	18	–	–	SYM
ajfa-883	232	19	20	20	NUM
ajfa-883	232	20	.	.	PUNCT
ajfa-883	233	1	asian	asian	ADJ
ajfa-883	233	2	journal	journal	PROPN
ajfa-883	233	3	of	of	ADP
ajfa-883	233	4	finance	finance	PROPN
ajfa-883	233	5	&	&	CCONJ
ajfa-883	233	6	accounting	accounting	PROPN
ajfa-883	233	7	issn	issn	PROPN
ajfa-883	233	8	1946	1946	NUM
ajfa-883	233	9	-	-	PUNCT
ajfa-883	233	10	052x	052x	NOUN
ajfa-883	233	11	2011	2011	NUM
ajfa-883	233	12	,	,	PUNCT
ajfa-883	233	13	vol	vol	NOUN
ajfa-883	233	14	.	.	PROPN
ajfa-883	234	1	3	3	NUM
ajfa-883	234	2	,	,	PUNCT
ajfa-883	234	3	no	no	INTJ
ajfa-883	234	4	.	.	NOUN
ajfa-883	234	5	1	1	NUM
ajfa-883	234	6	:	:	PUNCT
ajfa-883	234	7	e14	e14	PROPN
ajfa-883	234	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	PROPN
ajfa-883	234	9	eric	eric	PROPN
ajfa-883	234	10	.g	.g	PROPN
ajfa-883	234	11	.	.	PUNCT
ajfa-883	235	1	flamholtz	flamholtz	NOUN
ajfa-883	235	2	.	.	PUNCT
ajfa-883	236	1	(	(	PUNCT
ajfa-883	236	2	1976	1976	NUM
ajfa-883	236	3	)	)	PUNCT
ajfa-883	236	4	.	.	PUNCT
ajfa-883	237	1	the	the	DET
ajfa-883	237	2	impact	impact	NOUN
ajfa-883	237	3	of	of	ADP
ajfa-883	237	4	human	human	ADJ
ajfa-883	237	5	resource	resource	NOUN
ajfa-883	237	6	valuation	valuation	NOUN
ajfa-883	237	7	on	on	ADP
ajfa-883	237	8	management	management	NOUN
ajfa-883	237	9	decisions	decision	NOUN
ajfa-883	237	10	:	:	PUNCT
ajfa-883	237	11	a	a	DET
ajfa-883	237	12	laboratory	laboratory	NOUN
ajfa-883	237	13	experiment	experiment	NOUN
ajfa-883	237	14	.	.	PUNCT
ajfa-883	238	1	accounting	accounting	NOUN
ajfa-883	238	2	,	,	PUNCT
ajfa-883	238	3	organisations	organisation	NOUN
ajfa-883	238	4	and	and	CCONJ
ajfa-883	238	5	society	society	NOUN
ajfa-883	238	6	,	,	PUNCT
ajfa-883	238	7	vol	vol	NOUN
ajfa-883	238	8	.	.	PROPN
ajfa-883	238	9	1	1	NUM
ajfa-883	238	10	no	no	NOUN
ajfa-883	238	11	.	.	PUNCT
ajfa-883	239	1	2/3	2/3	NUM
ajfa-883	239	2	,	,	PUNCT
ajfa-883	239	3	pp	pp	ADJ
ajfa-883	239	4	.	.	PUNCT
ajfa-883	240	1	153	153	NUM
ajfa-883	240	2	-	-	SYM
ajfa-883	240	3	165	165	NUM
ajfa-883	240	4	.	.	PUNCT
ajfa-883	241	1	flamholtz	flamholtz	NOUN
ajfa-883	241	2	,	,	PUNCT
ajfa-883	241	3	e.g.	e.g.	ADV
ajfa-883	241	4	,	,	PUNCT
ajfa-883	241	5	sullen	sullen	ADJ
ajfa-883	241	6	,	,	PUNCT
ajfa-883	241	7	ml	ml	PROPN
ajfa-883	241	8	.	.	PROPN
ajfa-883	241	9	,	,	PUNCT
ajfa-883	241	10	&	&	CCONJ
ajfa-883	241	11	hua	hua	PROPN
ajfa-883	241	12	,	,	PUNCT
ajfa-883	241	13	w.	w.	PROPN
ajfa-883	241	14	(	(	PUNCT
ajfa-883	241	15	2003	2003	NUM
ajfa-883	241	16	)	)	PUNCT
ajfa-883	241	17	.	.	PUNCT
ajfa-883	242	1	measuring	measure	VERB
ajfa-883	242	2	the	the	DET
ajfa-883	242	3	roi	roi	NOUN
ajfa-883	242	4	of	of	ADP
ajfa-883	242	5	management	management	NOUN
ajfa-883	242	6	development	development	NOUN
ajfa-883	242	7	:	:	PUNCT
ajfa-883	242	8	an	an	DET
ajfa-883	242	9	application	application	NOUN
ajfa-883	242	10	of	of	ADP
ajfa-883	242	11	the	the	DET
ajfa-883	242	12	stochastic	stochastic	NOUN
ajfa-883	242	13	rewards	reward	VERB
ajfa-883	242	14	valuation	valuation	NOUN
ajfa-883	242	15	model	model	PROPN
ajfa-883	242	16	.	.	PUNCT
ajfa-883	243	1	journal	journal	PROPN
ajfa-883	243	2	of	of	ADP
ajfa-883	243	3	human	human	ADJ
ajfa-883	243	4	resource	resource	NOUN
ajfa-883	243	5	costing	costing	NOUN
ajfa-883	243	6	and	and	CCONJ
ajfa-883	243	7	accounting	accounting	NOUN
ajfa-883	243	8	,	,	PUNCT
ajfa-883	243	9	7	7	NUM
ajfa-883	243	10	(	(	PUNCT
ajfa-883	243	11	1	1	NUM
ajfa-883	243	12	-	-	SYM
ajfa-883	243	13	2	2	NUM
ajfa-883	243	14	)	)	PUNCT
ajfa-883	243	15	,	,	PUNCT
ajfa-883	243	16	pp	pp	ADP
ajfa-883	243	17	21	21	NUM
ajfa-883	243	18	-	-	SYM
ajfa-883	243	19	40	40	NUM
ajfa-883	243	20	.	.	PUNCT
ajfa-883	244	1	flamholtz	flamholtz	PROPN
ajfa-883	244	2	,	,	PUNCT
ajfa-883	244	3	e.	e.	PROPN
ajfa-883	244	4	g.	g.	PROPN
ajfa-883	244	5	,	,	PUNCT
ajfa-883	244	6	kannan	kannan	PROPN
ajfa-883	244	7	-	-	PUNCT
ajfa-883	244	8	narasimhan	narasimhan	PROPN
ajfa-883	244	9	,	,	PUNCT
ajfa-883	244	10	r.	r.	PROPN
ajfa-883	244	11	,	,	PUNCT
ajfa-883	244	12	&	&	CCONJ
ajfa-883	244	13	bullen	bullen	PROPN
ajfa-883	244	14	,	,	PUNCT
ajfa-883	244	15	m.l	m.l	PROPN
ajfa-883	244	16	.	.	PUNCT
ajfa-883	244	17	(	(	PUNCT
ajfa-883	244	18	2004	2004	NUM
ajfa-883	244	19	)	)	PUNCT
ajfa-883	244	20	.	.	PUNCT
ajfa-883	245	1	human	human	ADJ
ajfa-883	245	2	resource	resource	NOUN
ajfa-883	245	3	accounting	account	VERB
ajfa-883	245	4	today	today	NOUN
ajfa-883	245	5	:	:	PUNCT
ajfa-883	246	1	contributions	contribution	NOUN
ajfa-883	246	2	,	,	PUNCT
ajfa-883	246	3	controversies	controversy	NOUN
ajfa-883	246	4	and	and	CCONJ
ajfa-883	246	5	conclusions	conclusion	NOUN
ajfa-883	246	6	.	.	PUNCT
ajfa-883	247	1	journal	journal	PROPN
ajfa-883	247	2	of	of	ADP
ajfa-883	247	3	human	human	ADJ
ajfa-883	247	4	resource	resource	NOUN
ajfa-883	247	5	costing	costing	NOUN
ajfa-883	247	6	&	&	CCONJ
ajfa-883	247	7	accounting	accounting	NOUN
ajfa-883	247	8	,	,	PUNCT
ajfa-883	247	9	vol	vol	NOUN
ajfa-883	247	10	.	.	NOUN
ajfa-883	247	11	8	8	NUM
ajfa-883	247	12	(	(	PUNCT
ajfa-883	247	13	2	2	NUM
ajfa-883	247	14	)	)	PUNCT
ajfa-883	247	15	,	,	PUNCT
ajfa-883	247	16	pp	pp	ADP
ajfa-883	247	17	23	23	NUM
ajfa-883	247	18	-	-	SYM
ajfa-883	247	19	37	37	NUM
ajfa-883	247	20	.	.	PUNCT
ajfa-883	248	1	herman	herman	PROPN
ajfa-883	248	2	theeke	theeke	PROPN
ajfa-883	248	3	,	,	PUNCT
ajfa-883	248	4	&	&	CCONJ
ajfa-883	248	5	john	john	PROPN
ajfa-883	248	6	b.	b.	PROPN
ajfa-883	248	7	mitchell	mitchell	PROPN
ajfa-883	248	8	.	.	PUNCT
ajfa-883	249	1	(	(	PUNCT
ajfa-883	249	2	2008	2008	NUM
ajfa-883	249	3	)	)	PUNCT
ajfa-883	249	4	.	.	PUNCT
ajfa-883	250	1	financial	financial	ADJ
ajfa-883	250	2	implications	implication	NOUN
ajfa-883	250	3	of	of	ADP
ajfa-883	250	4	accounting	account	VERB
ajfa-883	250	5	for	for	ADP
ajfa-883	250	6	human	human	ADJ
ajfa-883	250	7	resources	resource	NOUN
ajfa-883	250	8	using	use	VERB
ajfa-883	250	9	a	a	DET
ajfa-883	250	10	liability	liability	NOUN
ajfa-883	250	11	model	model	NOUN
ajfa-883	250	12	.	.	PUNCT
ajfa-883	251	1	journal	journal	PROPN
ajfa-883	251	2	of	of	ADP
ajfa-883	251	3	human	human	ADJ
ajfa-883	251	4	resource	resource	NOUN
ajfa-883	251	5	costing	costing	NOUN
ajfa-883	251	6	&	&	CCONJ
ajfa-883	251	7	accounting	accounting	NOUN
ajfa-883	251	8	,	,	PUNCT
ajfa-883	251	9	volume	volume	NOUN
ajfa-883	251	10	:	:	PUNCT
ajfa-883	251	11	12	12	NUM
ajfa-883	251	12	issue	issue	NOUN
ajfa-883	251	13	:	:	PUNCT
ajfa-883	251	14	2	2	NUM
ajfa-883	251	15	pp.124	pp.124	NOUN
ajfa-883	251	16	–	–	PUNCT
ajfa-883	251	17	137	137	NUM
ajfa-883	251	18	.	.	PUNCT
ajfa-883	252	1	hendricks	hendricks	PROPN
ajfa-883	252	2	j.a	j.a	PROPN
ajfa-883	252	3	.	.	PUNCT
ajfa-883	253	1	(	(	PUNCT
ajfa-883	253	2	1976	1976	NUM
ajfa-883	253	3	)	)	PUNCT
ajfa-883	253	4	.	.	PUNCT
ajfa-883	254	1	the	the	DET
ajfa-883	254	2	impact	impact	NOUN
ajfa-883	254	3	of	of	ADP
ajfa-883	254	4	human	human	ADJ
ajfa-883	254	5	resource	resource	NOUN
ajfa-883	254	6	accounting	accounting	NOUN
ajfa-883	254	7	information	information	NOUN
ajfa-883	254	8	on	on	ADP
ajfa-883	254	9	stock	stock	NOUN
ajfa-883	254	10	investment	investment	NOUN
ajfa-883	254	11	decisions	decision	NOUN
ajfa-883	254	12	.	.	PUNCT
ajfa-883	255	1	the	the	DET
ajfa-883	255	2	accounting	accounting	NOUN
ajfa-883	255	3	review	review	NOUN
ajfa-883	255	4	,	,	PUNCT
ajfa-883	255	5	pp	pp	ADV
ajfa-883	255	6	.	.	PUNCT
ajfa-883	256	1	292	292	NUM
ajfa-883	256	2	-	-	SYM
ajfa-883	256	3	305	305	NUM
ajfa-883	256	4	.	.	PUNCT
ajfa-883	257	1	grojer	grojer	VERB
ajfa-883	257	2	jan	jan	PROPN
ajfa-883	257	3	-	-	PUNCT
ajfa-883	257	4	erik	erik	PROPN
ajfa-883	257	5	,	,	PUNCT
ajfa-883	257	6	&	&	CCONJ
ajfa-883	257	7	ulf	ulf	PROPN
ajfa-883	257	8	johanson	johanson	PROPN
ajfa-883	257	9	.	.	PUNCT
ajfa-883	258	1	(	(	PUNCT
ajfa-883	258	2	1998	1998	NUM
ajfa-883	258	3	)	)	PUNCT
ajfa-883	258	4	.	.	PUNCT
ajfa-883	259	1	current	current	ADJ
ajfa-883	259	2	development	development	NOUN
ajfa-883	259	3	in	in	ADP
ajfa-883	259	4	human	human	ADJ
ajfa-883	259	5	resource	resource	NOUN
ajfa-883	259	6	costing	costing	NOUN
ajfa-883	259	7	and	and	CCONJ
ajfa-883	259	8	accounting	accounting	NOUN
ajfa-883	259	9	:	:	PUNCT
ajfa-883	259	10	reality	reality	NOUN
ajfa-883	259	11	present	present	ADJ
ajfa-883	259	12	,	,	PUNCT
ajfa-883	259	13	researchers	researcher	NOUN
ajfa-883	259	14	absent	absent	VERB
ajfa-883	259	15	?	?	PUNCT
ajfa-883	260	1	accounting	accounting	NOUN
ajfa-883	260	2	,	,	PUNCT
ajfa-883	260	3	auditing	auditing	NOUN
ajfa-883	260	4	&	&	CCONJ
ajfa-883	260	5	accountability	accountability	NOUN
ajfa-883	260	6	journal	journal	NOUN
ajfa-883	260	7	,	,	PUNCT
ajfa-883	260	8	volume:11	volume:11	X
ajfa-883	260	9	issue	issue	NOUN
ajfa-883	260	10	:	:	PUNCT
ajfa-883	260	11	4	4	NUM
ajfa-883	260	12	,	,	PUNCT
ajfa-883	260	13	p.495	p.495	NOUN
ajfa-883	260	14	.	.	PUNCT
ajfa-883	261	1	jan	jan	PROPN
ajfa-883	261	2	bratton	bratton	PROPN
ajfa-883	261	3	,	,	PUNCT
ajfa-883	261	4	&	&	CCONJ
ajfa-883	261	5	jeffrey	jeffrey	PROPN
ajfa-883	261	6	gold	gold	PROPN
ajfa-883	261	7	.	.	PUNCT
ajfa-883	262	1	(	(	PUNCT
ajfa-883	262	2	2003	2003	NUM
ajfa-883	262	3	)	)	PUNCT
ajfa-883	262	4	.	.	PUNCT
ajfa-883	263	1	human	human	ADJ
ajfa-883	263	2	resource	resource	NOUN
ajfa-883	263	3	management	management	NOUN
ajfa-883	263	4	,	,	PUNCT
ajfa-883	263	5	theory	theory	NOUN
ajfa-883	263	6	and	and	CCONJ
ajfa-883	263	7	practice	practice	NOUN
ajfa-883	263	8	.	.	PUNCT
ajfa-883	264	1	palgrave	palgrave	PROPN
ajfa-883	264	2	mc	mc	PROPN
ajfa-883	264	3	.	.	PROPN
ajfa-883	264	4	millan	millan	PROPN
ajfa-883	264	5	,	,	PUNCT
ajfa-883	264	6	london	london	PROPN
ajfa-883	264	7	,	,	PUNCT
ajfa-883	264	8	3rd	3rd	PROPN
ajfa-883	264	9	edition	edition	NOUN
ajfa-883	264	10	.	.	PUNCT
ajfa-883	265	1	jawahar	jawahar	PROPN
ajfa-883	265	2	lal	lal	PROPN
ajfa-883	265	3	.	.	PUNCT
ajfa-883	266	1	(	(	PUNCT
ajfa-883	266	2	2009	2009	NUM
ajfa-883	266	3	)	)	PUNCT
ajfa-883	266	4	.	.	PUNCT
ajfa-883	267	1	corporate	corporate	ADJ
ajfa-883	267	2	financial	financial	ADJ
ajfa-883	267	3	reporting	reporting	NOUN
ajfa-883	267	4	,	,	PUNCT
ajfa-883	267	5	theory	theory	NOUN
ajfa-883	267	6	and	and	CCONJ
ajfa-883	267	7	practice	practice	NOUN
ajfa-883	267	8	cases	case	NOUN
ajfa-883	267	9	.	.	PUNCT
ajfa-883	268	1	university	university	NOUN
ajfa-883	268	2	of	of	ADP
ajfa-883	268	3	delhi	delhi	PROPN
ajfa-883	268	4	.	.	PUNCT
ajfa-883	269	1	taxmann	taxmann	PROPN
ajfa-883	269	2	publications	publication	NOUN
ajfa-883	269	3	,	,	PUNCT
ajfa-883	269	4	pp	pp	ADV
ajfa-883	269	5	280	280	NUM
ajfa-883	269	6	-	-	SYM
ajfa-883	269	7	302	302	NUM
ajfa-883	269	8	.	.	PUNCT
ajfa-883	269	9	lev	lev	PROPN
ajfa-883	269	10	,	,	PUNCT
ajfa-883	269	11	b.	b.	PROPN
ajfa-883	269	12	,	,	PUNCT
ajfa-883	269	13	&	&	CCONJ
ajfa-883	269	14	a.	a.	PROPN
ajfa-883	269	15	schwartz	schwartz	PROPN
ajfa-883	269	16	.	.	PUNCT
ajfa-883	270	1	(	(	PUNCT
ajfa-883	270	2	1971	1971	NUM
ajfa-883	270	3	)	)	PUNCT
ajfa-883	270	4	.	.	PUNCT
ajfa-883	271	1	on	on	ADP
ajfa-883	271	2	the	the	DET
ajfa-883	271	3	use	use	NOUN
ajfa-883	271	4	of	of	ADP
ajfa-883	271	5	the	the	DET
ajfa-883	271	6	economic	economic	ADJ
ajfa-883	271	7	concept	concept	NOUN
ajfa-883	271	8	of	of	ADP
ajfa-883	271	9	human	human	ADJ
ajfa-883	271	10	capital	capital	NOUN
ajfa-883	271	11	in	in	ADP
ajfa-883	271	12	financial	financial	ADJ
ajfa-883	271	13	statements	statement	NOUN
ajfa-883	271	14	.	.	PUNCT
ajfa-883	272	1	the	the	DET
ajfa-883	272	2	accounting	accounting	NOUN
ajfa-883	272	3	review	review	NOUN
ajfa-883	272	4	,	,	PUNCT
ajfa-883	272	5	pp	pp	ADP
ajfa-883	272	6	.	.	PUNCT
ajfa-883	273	1	103	103	NUM
ajfa-883	273	2	-	-	SYM
ajfa-883	273	3	112	112	NUM
ajfa-883	273	4	.	.	PUNCT
ajfa-883	274	1	likert	likert	PROPN
ajfa-883	274	2	,	,	PUNCT
ajfa-883	274	3	r.	r.	PROPN
ajfa-883	274	4	(	(	PUNCT
ajfa-883	274	5	1967	1967	NUM
ajfa-883	274	6	)	)	PUNCT
ajfa-883	274	7	.	.	PUNCT
ajfa-883	275	1	the	the	DET
ajfa-883	275	2	human	human	ADJ
ajfa-883	275	3	organization	organization	NOUN
ajfa-883	275	4	.	.	PUNCT
ajfa-883	276	1	its	its	PRON
ajfa-883	276	2	management	management	NOUN
ajfa-883	276	3	and	and	CCONJ
ajfa-883	276	4	value	value	NOUN
ajfa-883	276	5	(	(	PUNCT
ajfa-883	276	6	mcgraw	mcgraw	NOUN
ajfa-883	276	7	-	-	PUNCT
ajfa-883	276	8	hill	hill	NOUN
ajfa-883	276	9	)	)	PUNCT
ajfa-883	276	10	.	.	PUNCT
ajfa-883	277	1	ripoll	ripoll	PROPN
ajfa-883	277	2	.	.	PUNCT
ajfa-883	278	1	v	v	NOUN
ajfa-883	278	2	,	,	PUNCT
ajfa-883	278	3	&	&	CCONJ
ajfa-883	278	4	labatut	labatut	PROPN
ajfa-883	278	5	.	.	PUNCT
ajfa-883	279	1	g.	g.	NOUN
ajfa-883	279	2	(	(	PUNCT
ajfa-883	279	3	1994	1994	NUM
ajfa-883	279	4	)	)	PUNCT
ajfa-883	279	5	.	.	PUNCT
ajfa-883	280	1	la	la	PROPN
ajfa-883	280	2	contabilidad	contabilidad	PROPN
ajfa-883	280	3	de	de	X
ajfa-883	280	4	gestiony	gestiony	PROPN
ajfa-883	280	5	los	los	PROPN
ajfa-883	280	6	costes	costes	PROPN
ajfa-883	280	7	de	de	PROPN
ajfa-883	280	8	recursos	recursos	PROPN
ajfa-883	280	9	humanos	humano	NOUN
ajfa-883	280	10	:	:	PUNCT
ajfa-883	280	11	implicaciones	implicacione	NOUN
ajfa-883	280	12	contables	contables	PROPN
ajfa-883	280	13	y	y	PROPN
ajfa-883	280	14	fiscals	fiscals	PROPN
ajfa-883	280	15	de	de	PROPN
ajfa-883	280	16	su	su	PROPN
ajfa-883	280	17	activation	activation	NOUN
ajfa-883	280	18	.	.	PUNCT
ajfa-883	281	1	técnica	técnica	PROPN
ajfa-883	281	2	contable	contable	ADJ
ajfa-883	281	3	publication	publication	NOUN
ajfa-883	281	4	.	.	PUNCT
ajfa-883	282	1	tomassini	tomassini	PROPN
ajfa-883	282	2	,	,	PUNCT
ajfa-883	282	3	lawrence	lawrence	PROPN
ajfa-883	282	4	a.	a.	PROPN
ajfa-883	282	5	(	(	PUNCT
ajfa-883	282	6	1977	1977	NUM
ajfa-883	282	7	)	)	PUNCT
ajfa-883	282	8	.	.	PUNCT
ajfa-883	283	1	assessing	assess	VERB
ajfa-883	283	2	the	the	DET
ajfa-883	283	3	impact	impact	NOUN
ajfa-883	283	4	of	of	ADP
ajfa-883	283	5	human	human	ADJ
ajfa-883	283	6	resource	resource	NOUN
ajfa-883	283	7	accounting	accounting	NOUN
ajfa-883	283	8	:	:	PUNCT
ajfa-883	283	9	an	an	DET
ajfa-883	283	10	experimental	experimental	ADJ
ajfa-883	283	11	study	study	NOUN
ajfa-883	283	12	of	of	ADP
ajfa-883	283	13	managerial	managerial	ADJ
ajfa-883	283	14	decision	decision	NOUN
ajfa-883	283	15	preferences	preference	NOUN
ajfa-883	283	16	.	.	PUNCT
ajfa-883	284	1	the	the	DET
ajfa-883	284	2	accounting	accounting	NOUN
ajfa-883	284	3	review	review	NOUN
ajfa-883	284	4	,	,	PUNCT
ajfa-883	284	5	pp	pp	ADV
ajfa-883	284	6	.	.	PUNCT
ajfa-883	285	1	904	904	NUM
ajfa-883	285	2	-	-	SYM
ajfa-883	285	3	914	914	NUM
ajfa-883	285	4	.	.	PUNCT
ajfa-883	286	1	moore	moore	PROPN
ajfa-883	286	2	,	,	PUNCT
ajfa-883	286	3	r.	r.	PROPN
ajfa-883	286	4	(	(	PUNCT
ajfa-883	286	5	2007	2007	NUM
ajfa-883	286	6	)	)	PUNCT
ajfa-883	286	7	.	.	PUNCT
ajfa-883	287	1	measuring	measure	VERB
ajfa-883	287	2	how	how	SCONJ
ajfa-883	287	3	'	'	PUNCT
ajfa-883	287	4	human	human	ADJ
ajfa-883	287	5	capital	capital	NOUN
ajfa-883	287	6	'	'	PUNCT
ajfa-883	287	7	appreciates	appreciate	VERB
ajfa-883	287	8	in	in	ADP
ajfa-883	287	9	value	value	NOUN
ajfa-883	287	10	over	over	ADP
ajfa-883	287	11	time	time	NOUN
ajfa-883	287	12	.	.	PUNCT
ajfa-883	288	1	plant	plant	NOUN
ajfa-883	288	2	engineering	engineering	NOUN
ajfa-883	288	3	,	,	PUNCT
ajfa-883	288	4	61	61	NUM
ajfa-883	288	5	(	(	PUNCT
ajfa-883	288	6	4	4	NUM
ajfa-883	288	7	)	)	PUNCT
ajfa-883	288	8	,	,	PUNCT
ajfa-883	288	9	p	p	NOUN
ajfa-883	288	10	29	29	NUM
ajfa-883	288	11	.	.	PUNCT
ajfa-883	289	1	olsson	olsson	PROPN
ajfa-883	289	2	,	,	PUNCT
ajfa-883	289	3	b.	b.	PROPN
ajfa-883	289	4	(	(	PUNCT
ajfa-883	289	5	2001	2001	NUM
ajfa-883	289	6	)	)	PUNCT
ajfa-883	289	7	.	.	PUNCT
ajfa-883	290	1	annual	annual	ADJ
ajfa-883	290	2	reporting	reporting	NOUN
ajfa-883	290	3	practices	practice	NOUN
ajfa-883	290	4	:	:	PUNCT
ajfa-883	290	5	information	information	NOUN
ajfa-883	290	6	about	about	ADP
ajfa-883	290	7	human	human	ADJ
ajfa-883	290	8	resources	resource	NOUN
ajfa-883	290	9	in	in	ADP
ajfa-883	290	10	corporate	corporate	ADJ
ajfa-883	290	11	annual	annual	ADJ
ajfa-883	290	12	reports	report	NOUN
ajfa-883	290	13	in	in	ADP
ajfa-883	290	14	major	major	ADJ
ajfa-883	290	15	swedish	swedish	ADJ
ajfa-883	290	16	companies	company	NOUN
ajfa-883	290	17	.	.	PUNCT
ajfa-883	291	1	journal	journal	PROPN
ajfa-883	291	2	of	of	ADP
ajfa-883	291	3	human	human	ADJ
ajfa-883	291	4	resource	resource	NOUN
ajfa-883	291	5	costing	costing	NOUN
ajfa-883	291	6	and	and	CCONJ
ajfa-883	291	7	accounting	accounting	NOUN
ajfa-883	291	8	,	,	PUNCT
ajfa-883	291	9	5	5	NUM
ajfa-883	291	10	(	(	PUNCT
ajfa-883	291	11	1	1	NUM
ajfa-883	291	12	)	)	PUNCT
ajfa-883	291	13	.	.	PUNCT
ajfa-883	292	1	pekin	pekin	PROPN
ajfa-883	292	2	ogan	ogan	PROPN
ajfa-883	292	3	.	.	PUNCT
ajfa-883	293	1	(	(	PUNCT
ajfa-883	293	2	1976	1976	NUM
ajfa-883	293	3	)	)	PUNCT
ajfa-883	293	4	.	.	PUNCT
ajfa-883	294	1	application	application	NOUN
ajfa-883	294	2	of	of	ADP
ajfa-883	294	3	a	a	DET
ajfa-883	294	4	human	human	ADJ
ajfa-883	294	5	resource	resource	NOUN
ajfa-883	294	6	value	value	NOUN
ajfa-883	294	7	model	model	NOUN
ajfa-883	294	8	:	:	PUNCT
ajfa-883	294	9	a	a	DET
ajfa-883	294	10	field	field	NOUN
ajfa-883	294	11	study	study	NOUN
ajfa-883	294	12	.	.	PUNCT
ajfa-883	295	1	accounting	accounting	NOUN
ajfa-883	295	2	,	,	PUNCT
ajfa-883	295	3	organisations	organisation	NOUN
ajfa-883	295	4	and	and	CCONJ
ajfa-883	295	5	society	society	NOUN
ajfa-883	295	6	,	,	PUNCT
ajfa-883	295	7	pp	pp	ADP
ajfa-883	295	8	.	.	PUNCT
ajfa-883	296	1	195	195	NUM
ajfa-883	296	2	-	-	SYM
ajfa-883	296	3	217	217	NUM
ajfa-883	296	4	.	.	PUNCT
ajfa-883	297	1	asian	asian	ADJ
ajfa-883	297	2	journal	journal	PROPN
ajfa-883	297	3	of	of	ADP
ajfa-883	297	4	finance	finance	PROPN
ajfa-883	297	5	&	&	CCONJ
ajfa-883	297	6	accounting	accounting	PROPN
ajfa-883	297	7	issn	issn	PROPN
ajfa-883	297	8	1946	1946	NUM
ajfa-883	297	9	-	-	PUNCT
ajfa-883	297	10	052x	052x	NOUN
ajfa-883	297	11	2011	2011	NUM
ajfa-883	297	12	,	,	PUNCT
ajfa-883	297	13	vol	vol	NOUN
ajfa-883	297	14	.	.	PROPN
ajfa-883	298	1	3	3	NUM
ajfa-883	298	2	,	,	PUNCT
ajfa-883	298	3	no	no	INTJ
ajfa-883	298	4	.	.	NOUN
ajfa-883	298	5	1	1	NUM
ajfa-883	298	6	:	:	PUNCT
ajfa-883	298	7	e14	e14	PROPN
ajfa-883	298	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-883	298	9	schwan	schwan	PROPN
ajfa-883	298	10	,	,	PUNCT
ajfa-883	298	11	e.s	e.s	PROPN
ajfa-883	298	12	.	.	PROPN
ajfa-883	298	13	(	(	PUNCT
ajfa-883	298	14	1976	1976	NUM
ajfa-883	298	15	)	)	PUNCT
ajfa-883	298	16	.	.	PUNCT
ajfa-883	299	1	the	the	DET
ajfa-883	299	2	effects	effect	NOUN
ajfa-883	299	3	of	of	ADP
ajfa-883	299	4	human	human	ADJ
ajfa-883	299	5	resource	resource	NOUN
ajfa-883	299	6	accounting	accounting	NOUN
ajfa-883	299	7	data	datum	NOUN
ajfa-883	299	8	on	on	ADP
ajfa-883	299	9	financial	financial	ADJ
ajfa-883	299	10	decisions	decision	NOUN
ajfa-883	299	11	:	:	PUNCT
ajfa-883	299	12	an	an	DET
ajfa-883	299	13	empirical	empirical	ADJ
ajfa-883	299	14	test	test	NOUN
ajfa-883	299	15	.	.	PUNCT
ajfa-883	300	1	accounting	accounting	NOUN
ajfa-883	300	2	,	,	PUNCT
ajfa-883	300	3	organisations	organisation	NOUN
ajfa-883	300	4	and	and	CCONJ
ajfa-883	300	5	society	society	NOUN
ajfa-883	300	6	,	,	PUNCT
ajfa-883	300	7	pp	pp	ADP
ajfa-883	300	8	.	.	PUNCT
ajfa-883	301	1	219	219	NUM
ajfa-883	301	2	-	-	SYM
ajfa-883	301	3	237	237	NUM
ajfa-883	301	4	.	.	PUNCT
ajfa-883	302	1	sullen	sullen	ADJ
ajfa-883	302	2	,	,	PUNCT
ajfa-883	302	3	m.l	m.l	PROPN
ajfa-883	302	4	.	.	PUNCT
ajfa-883	302	5	(	(	PUNCT
ajfa-883	302	6	2007	2007	NUM
ajfa-883	302	7	)	)	PUNCT
ajfa-883	302	8	.	.	PUNCT
ajfa-883	303	1	human	human	ADJ
ajfa-883	303	2	resource	resource	NOUN
ajfa-883	303	3	accounting	accounting	NOUN
ajfa-883	303	4	:	:	PUNCT
ajfa-883	303	5	a	a	DET
ajfa-883	303	6	useful	useful	ADJ
ajfa-883	303	7	tool	tool	NOUN
ajfa-883	303	8	for	for	ADP
ajfa-883	303	9	measurement	measurement	NOUN
ajfa-883	303	10	and	and	CCONJ
ajfa-883	303	11	management	management	NOUN
ajfa-883	303	12	in	in	ADP
ajfa-883	303	13	organizations	organization	NOUN
ajfa-883	303	14	.	.	PUNCT
ajfa-883	304	1	leadership	leadership	NOUN
ajfa-883	304	2	and	and	CCONJ
ajfa-883	304	3	organizational	organizational	ADJ
ajfa-883	304	4	management	management	NOUN
ajfa-883	304	5	journal	journal	NOUN
ajfa-883	304	6	,	,	PUNCT
ajfa-883	304	7	85	85	NUM
ajfa-883	304	8	-	-	SYM
ajfa-883	304	9	103	103	NUM
ajfa-883	304	10	.	.	PUNCT
ajfa-883	304	11	topomy	topomy	NOUN
ajfa-883	304	12	deb	deb	PROPN
ajfa-883	304	13	.	.	PUNCT
ajfa-883	305	1	(	(	PUNCT
ajfa-883	305	2	2009	2009	NUM
ajfa-883	305	3	)	)	PUNCT
ajfa-883	305	4	.	.	PUNCT
ajfa-883	306	1	human	human	ADJ
ajfa-883	306	2	resource	resource	NOUN
ajfa-883	306	3	development	development	NOUN
ajfa-883	306	4	:	:	PUNCT
ajfa-883	306	5	theory	theory	NOUN
ajfa-883	306	6	and	and	CCONJ
ajfa-883	306	7	practice	practice	NOUN
ajfa-883	306	8	.	.	PUNCT
ajfa-883	307	1	ane	ane	NOUN
ajfa-883	307	2	books	book	NOUN
ajfa-883	307	3	pvt.ltd	pvt.ltd	ADJ
ajfa-883	307	4	,	,	PUNCT
ajfa-883	307	5	pp	pp	ADV
ajfa-883	307	6	470	470	NUM
ajfa-883	307	7	-	-	SYM
ajfa-883	307	8	480	480	NUM
ajfa-883	307	9	.	.	PUNCT