id	sid	tid	token	lemma	pos
ajfa-8943	1	1	microsoft	microsoft	PROPN
ajfa-8943	1	2	word	word	NOUN
ajfa-8943	1	3	8943	8943	NUM
ajfa-8943	1	4	-	-	SYM
ajfa-8943	1	5	32704	32704	NUM
ajfa-8943	1	6	-	-	PUNCT
ajfa-8943	1	7	1	1	NUM
ajfa-8943	1	8	-	-	PUNCT
ajfa-8943	1	9	sm	sm	NOUN
ajfa-8943	1	10	-	-	PUNCT
ajfa-8943	1	11	writer2	writer2	VERB
ajfa-8943	1	12	-	-	ADJ
ajfa-8943	1	13	new	new	ADJ
ajfa-8943	1	14	asian	asian	ADJ
ajfa-8943	1	15	journal	journal	NOUN
ajfa-8943	1	16	of	of	ADP
ajfa-8943	1	17	finance	finance	PROPN
ajfa-8943	1	18	&	&	CCONJ
ajfa-8943	1	19	accounting	accounting	PROPN
ajfa-8943	1	20	issn	issn	PROPN
ajfa-8943	1	21	1946	1946	NUM
ajfa-8943	1	22	-	-	PUNCT
ajfa-8943	1	23	052x	052x	PROPN
ajfa-8943	1	24	2016	2016	NUM
ajfa-8943	1	25	,	,	PUNCT
ajfa-8943	1	26	vol	vol	NOUN
ajfa-8943	1	27	.	.	PROPN
ajfa-8943	1	28	8	8	NUM
ajfa-8943	1	29	,	,	PUNCT
ajfa-8943	1	30	no	no	INTJ
ajfa-8943	1	31	.	.	NOUN
ajfa-8943	1	32	1	1	NUM
ajfa-8943	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	1	34	77	77	NUM
ajfa-8943	1	35	the	the	DET
ajfa-8943	1	36	ability	ability	NOUN
ajfa-8943	1	37	of	of	ADP
ajfa-8943	1	38	traditional	traditional	ADJ
ajfa-8943	1	39	and	and	CCONJ
ajfa-8943	1	40	modern	modern	ADJ
ajfa-8943	1	41	performance	performance	NOUN
ajfa-8943	1	42	indicators	indicator	NOUN
ajfa-8943	1	43	in	in	ADP
ajfa-8943	1	44	interpreting	interpret	VERB
ajfa-8943	1	45	the	the	DET
ajfa-8943	1	46	phenomenon	phenomenon	NOUN
ajfa-8943	1	47	of	of	ADP
ajfa-8943	1	48	earnings	earning	NOUN
ajfa-8943	1	49	management	management	NOUN
ajfa-8943	1	50	:	:	PUNCT
ajfa-8943	1	51	evidence	evidence	NOUN
ajfa-8943	1	52	manufacturing	manufacturing	NOUN
ajfa-8943	1	53	firms	firm	NOUN
ajfa-8943	1	54	in	in	ADP
ajfa-8943	1	55	amman	amman	PROPN
ajfa-8943	1	56	stock	stock	PROPN
ajfa-8943	1	57	exchange	exchange	PROPN
ajfa-8943	1	58	dr	dr	PROPN
ajfa-8943	1	59	mohammad	mohammad	PROPN
ajfa-8943	1	60	abdallah	abdallah	PROPN
ajfa-8943	1	61	almomani	almomani	PROPN
ajfa-8943	1	62	accounting	accounting	PROPN
ajfa-8943	1	63	department	department	PROPN
ajfa-8943	1	64	,	,	PUNCT
ajfa-8943	1	65	jadara	jadara	PROPN
ajfa-8943	1	66	university	university	PROPN
ajfa-8943	1	67	e	e	NOUN
ajfa-8943	1	68	-	-	NOUN
ajfa-8943	1	69	mail	mail	NOUN
ajfa-8943	1	70	:	:	PUNCT
ajfa-8943	1	71	momani@jadara.edu.jo	momani@jadara.edu.jo	NOUN
ajfa-8943	1	72	received	receive	VERB
ajfa-8943	1	73	:	:	PUNCT
ajfa-8943	1	74	jan	jan	PROPN
ajfa-8943	1	75	.	.	PROPN
ajfa-8943	1	76	26	26	NUM
ajfa-8943	1	77	,	,	PUNCT
ajfa-8943	1	78	2016	2016	NUM
ajfa-8943	1	79	accepted	accept	VERB
ajfa-8943	1	80	:	:	PUNCT
ajfa-8943	1	81	march	march	PROPN
ajfa-8943	1	82	17	17	NUM
ajfa-8943	1	83	,	,	PUNCT
ajfa-8943	1	84	2016	2016	NUM
ajfa-8943	1	85	published	publish	VERB
ajfa-8943	1	86	:	:	PUNCT
ajfa-8943	1	87	june	june	PROPN
ajfa-8943	1	88	1	1	NUM
ajfa-8943	1	89	,	,	PUNCT
ajfa-8943	1	90	2016	2016	NUM
ajfa-8943	1	91	doi:10.5296	doi:10.5296	NOUN
ajfa-8943	1	92	/	/	SYM
ajfa-8943	1	93	ajfa.v8i1.8943	ajfa.v8i1.8943	NUM
ajfa-8943	1	94	url	url	PROPN
ajfa-8943	1	95	:	:	PUNCT
ajfa-8943	1	96	http://dx.doi.org/10.5296/ajfa.v8i1.8943	http://dx.doi.org/10.5296/ajfa.v8i1.8943	NOUN
ajfa-8943	1	97	abstract	abstract	VERB
ajfa-8943	1	98	the	the	DET
ajfa-8943	1	99	study	study	NOUN
ajfa-8943	1	100	objects	object	VERB
ajfa-8943	1	101	for	for	ADP
ajfa-8943	1	102	investigating	investigate	VERB
ajfa-8943	1	103	the	the	DET
ajfa-8943	1	104	ability	ability	NOUN
ajfa-8943	1	105	of	of	ADP
ajfa-8943	1	106	traditional	traditional	ADJ
ajfa-8943	1	107	and	and	CCONJ
ajfa-8943	1	108	modern	modern	ADJ
ajfa-8943	1	109	performance	performance	NOUN
ajfa-8943	1	110	indicators	indicator	NOUN
ajfa-8943	1	111	in	in	ADP
ajfa-8943	1	112	interpreting	interpret	VERB
ajfa-8943	1	113	earnings	earning	NOUN
ajfa-8943	1	114	management	management	NOUN
ajfa-8943	1	115	phenomena	phenomenon	NOUN
ajfa-8943	1	116	of	of	ADP
ajfa-8943	1	117	listed	list	VERB
ajfa-8943	1	118	manufacturing	manufacturing	NOUN
ajfa-8943	1	119	firms	firm	NOUN
ajfa-8943	1	120	in	in	ADP
ajfa-8943	1	121	the	the	DET
ajfa-8943	1	122	amman	amman	PROPN
ajfa-8943	1	123	stock	stock	PROPN
ajfa-8943	1	124	exchange	exchange	PROPN
ajfa-8943	1	125	(	(	PUNCT
ajfa-8943	1	126	ase	ase	NOUN
ajfa-8943	1	127	)	)	PUNCT
ajfa-8943	1	128	,	,	PUNCT
ajfa-8943	1	129	using	use	VERB
ajfa-8943	1	130	adjusted	adjust	VERB
ajfa-8943	1	131	jones	jones	NOUN
ajfa-8943	1	132	method	method	NOUN
ajfa-8943	1	133	for	for	ADP
ajfa-8943	1	134	measuring	measure	VERB
ajfa-8943	1	135	earnings	earning	NOUN
ajfa-8943	1	136	management	management	NOUN
ajfa-8943	1	137	.	.	PUNCT
ajfa-8943	2	1	the	the	DET
ajfa-8943	2	2	study	study	NOUN
ajfa-8943	2	3	takes	take	VERB
ajfa-8943	2	4	into	into	ADP
ajfa-8943	2	5	considerations	consideration	NOUN
ajfa-8943	2	6	three	three	NUM
ajfa-8943	2	7	traditional	traditional	ADJ
ajfa-8943	2	8	indicators	indicator	NOUN
ajfa-8943	2	9	,	,	PUNCT
ajfa-8943	2	10	including	include	VERB
ajfa-8943	2	11	;	;	PUNCT
ajfa-8943	2	12	return	return	NOUN
ajfa-8943	2	13	on	on	ADP
ajfa-8943	2	14	assets	asset	NOUN
ajfa-8943	2	15	(	(	PUNCT
ajfa-8943	2	16	roa	roa	NOUN
ajfa-8943	2	17	)	)	PUNCT
ajfa-8943	2	18	,	,	PUNCT
ajfa-8943	2	19	return	return	VERB
ajfa-8943	2	20	on	on	ADP
ajfa-8943	2	21	sales	sale	NOUN
ajfa-8943	2	22	(	(	PUNCT
ajfa-8943	2	23	ros	ros	PROPN
ajfa-8943	2	24	)	)	PUNCT
ajfa-8943	2	25	,	,	PUNCT
ajfa-8943	2	26	and	and	CCONJ
ajfa-8943	2	27	operating	operate	VERB
ajfa-8943	2	28	cash	cash	NOUN
ajfa-8943	2	29	flow	flow	NOUN
ajfa-8943	2	30	,	,	PUNCT
ajfa-8943	2	31	while	while	SCONJ
ajfa-8943	2	32	the	the	DET
ajfa-8943	2	33	market	market	NOUN
ajfa-8943	2	34	value	value	NOUN
ajfa-8943	2	35	added	add	VERB
ajfa-8943	2	36	(	(	PUNCT
ajfa-8943	2	37	mva	mva	NOUN
ajfa-8943	2	38	)	)	PUNCT
ajfa-8943	2	39	,	,	PUNCT
ajfa-8943	2	40	tobin's	tobin's	PROPN
ajfa-8943	2	41	-	-	PUNCT
ajfa-8943	2	42	q	q	NOUN
ajfa-8943	2	43	,	,	PUNCT
ajfa-8943	2	44	and	and	CCONJ
ajfa-8943	2	45	economic	economic	ADJ
ajfa-8943	2	46	value	value	NOUN
ajfa-8943	2	47	added	add	VERB
ajfa-8943	2	48	(	(	PUNCT
ajfa-8943	2	49	eva	eva	PROPN
ajfa-8943	2	50	)	)	PUNCT
ajfa-8943	2	51	are	be	AUX
ajfa-8943	2	52	used	use	VERB
ajfa-8943	2	53	as	as	ADP
ajfa-8943	2	54	modern	modern	ADJ
ajfa-8943	2	55	indicators	indicator	NOUN
ajfa-8943	2	56	for	for	ADP
ajfa-8943	2	57	financial	financial	ADJ
ajfa-8943	2	58	performance	performance	NOUN
ajfa-8943	2	59	.	.	PUNCT
ajfa-8943	3	1	a	a	DET
ajfa-8943	3	2	sample	sample	NOUN
ajfa-8943	3	3	consisted	consist	VERB
ajfa-8943	3	4	of	of	ADP
ajfa-8943	3	5	29	29	NUM
ajfa-8943	3	6	firms	firm	NOUN
ajfa-8943	3	7	had	have	AUX
ajfa-8943	3	8	been	be	AUX
ajfa-8943	3	9	selected	select	VERB
ajfa-8943	3	10	,	,	PUNCT
ajfa-8943	3	11	and	and	CCONJ
ajfa-8943	3	12	data	datum	NOUN
ajfa-8943	3	13	covering	cover	VERB
ajfa-8943	3	14	the	the	DET
ajfa-8943	3	15	period	period	NOUN
ajfa-8943	3	16	2006	2006	NUM
ajfa-8943	3	17	-	-	SYM
ajfa-8943	3	18	2013	2013	NUM
ajfa-8943	3	19	had	have	AUX
ajfa-8943	3	20	been	be	AUX
ajfa-8943	3	21	collected	collect	VERB
ajfa-8943	3	22	from	from	ADP
ajfa-8943	3	23	these	these	DET
ajfa-8943	3	24	firms	firm	NOUN
ajfa-8943	3	25	,	,	PUNCT
ajfa-8943	3	26	where	where	SCONJ
ajfa-8943	3	27	232	232	NUM
ajfa-8943	3	28	observations	observation	NOUN
ajfa-8943	3	29	were	be	AUX
ajfa-8943	3	30	used	use	VERB
ajfa-8943	3	31	in	in	ADP
ajfa-8943	3	32	the	the	DET
ajfa-8943	3	33	analysis	analysis	NOUN
ajfa-8943	3	34	.	.	PUNCT
ajfa-8943	4	1	the	the	DET
ajfa-8943	4	2	study	study	NOUN
ajfa-8943	4	3	found	find	VERB
ajfa-8943	4	4	that	that	SCONJ
ajfa-8943	4	5	the	the	DET
ajfa-8943	4	6	earnings	earning	NOUN
ajfa-8943	4	7	management	management	NOUN
ajfa-8943	4	8	of	of	ADP
ajfa-8943	4	9	listed	list	VERB
ajfa-8943	4	10	manufacturing	manufacturing	NOUN
ajfa-8943	4	11	firms	firm	NOUN
ajfa-8943	4	12	at	at	ADP
ajfa-8943	4	13	(	(	PUNCT
ajfa-8943	4	14	ase	ase	NOUN
ajfa-8943	4	15	)	)	PUNCT
ajfa-8943	4	16	still	still	ADV
ajfa-8943	4	17	practice	practice	VERB
ajfa-8943	4	18	the	the	DET
ajfa-8943	4	19	phenomenon	phenomenon	NOUN
ajfa-8943	4	20	of	of	ADP
ajfa-8943	4	21	earnings	earning	NOUN
ajfa-8943	4	22	management	management	NOUN
ajfa-8943	4	23	,	,	PUNCT
ajfa-8943	4	24	at	at	ADP
ajfa-8943	4	25	low	low	ADJ
ajfa-8943	4	26	level	level	NOUN
ajfa-8943	4	27	based	base	VERB
ajfa-8943	4	28	on	on	ADP
ajfa-8943	4	29	the	the	DET
ajfa-8943	4	30	measures	measure	NOUN
ajfa-8943	4	31	followed	follow	VERB
ajfa-8943	4	32	by	by	ADP
ajfa-8943	4	33	the	the	DET
ajfa-8943	4	34	study	study	NOUN
ajfa-8943	4	35	,	,	PUNCT
ajfa-8943	4	36	and	and	CCONJ
ajfa-8943	4	37	that	that	SCONJ
ajfa-8943	4	38	there	there	PRON
ajfa-8943	4	39	is	be	VERB
ajfa-8943	4	40	a	a	DET
ajfa-8943	4	41	significant	significant	ADJ
ajfa-8943	4	42	linear	linear	ADJ
ajfa-8943	4	43	relationship	relationship	NOUN
ajfa-8943	4	44	between	between	ADP
ajfa-8943	4	45	performance	performance	NOUN
ajfa-8943	4	46	indicators	indicator	NOUN
ajfa-8943	4	47	(	(	PUNCT
ajfa-8943	4	48	traditional	traditional	ADJ
ajfa-8943	4	49	and	and	CCONJ
ajfa-8943	4	50	modern	modern	ADJ
ajfa-8943	4	51	)	)	PUNCT
ajfa-8943	4	52	and	and	CCONJ
ajfa-8943	4	53	earnings	earning	NOUN
ajfa-8943	4	54	management	management	NOUN
ajfa-8943	4	55	.	.	PUNCT
ajfa-8943	5	1	the	the	DET
ajfa-8943	5	2	results	result	NOUN
ajfa-8943	5	3	indicate	indicate	VERB
ajfa-8943	5	4	that	that	SCONJ
ajfa-8943	5	5	there	there	PRON
ajfa-8943	5	6	is	be	VERB
ajfa-8943	5	7	a	a	DET
ajfa-8943	5	8	significant	significant	ADJ
ajfa-8943	5	9	as	as	ADP
ajfa-8943	5	10	well	well	ADV
ajfa-8943	5	11	inverse	inverse	NOUN
ajfa-8943	5	12	relationship	relationship	NOUN
ajfa-8943	5	13	between	between	ADP
ajfa-8943	5	14	(	(	PUNCT
ajfa-8943	5	15	roa	roa	NOUN
ajfa-8943	5	16	)	)	PUNCT
ajfa-8943	5	17	and	and	CCONJ
ajfa-8943	5	18	earnings	earning	NOUN
ajfa-8943	5	19	management	management	NOUN
ajfa-8943	5	20	.	.	PUNCT
ajfa-8943	6	1	also	also	ADV
ajfa-8943	6	2	,	,	PUNCT
ajfa-8943	6	3	the	the	DET
ajfa-8943	6	4	study	study	NOUN
ajfa-8943	6	5	found	find	VERB
ajfa-8943	6	6	that	that	SCONJ
ajfa-8943	6	7	modern	modern	ADJ
ajfa-8943	6	8	performance	performance	NOUN
ajfa-8943	6	9	indicators	indicator	NOUN
ajfa-8943	6	10	are	be	AUX
ajfa-8943	6	11	able	able	ADJ
ajfa-8943	6	12	to	to	PART
ajfa-8943	6	13	interpret	interpret	VERB
ajfa-8943	6	14	earnings	earning	NOUN
ajfa-8943	6	15	management	management	NOUN
ajfa-8943	6	16	,	,	PUNCT
ajfa-8943	6	17	where	where	SCONJ
ajfa-8943	6	18	the	the	DET
ajfa-8943	6	19	results	result	NOUN
ajfa-8943	6	20	indicate	indicate	VERB
ajfa-8943	6	21	that	that	SCONJ
ajfa-8943	6	22	there	there	PRON
ajfa-8943	6	23	is	be	VERB
ajfa-8943	6	24	a	a	DET
ajfa-8943	6	25	significant	significant	ADJ
ajfa-8943	6	26	as	as	ADV
ajfa-8943	6	27	well	well	ADV
ajfa-8943	6	28	as	as	ADP
ajfa-8943	6	29	inverse	inverse	NOUN
ajfa-8943	6	30	relationship	relationship	NOUN
ajfa-8943	6	31	between	between	ADP
ajfa-8943	6	32	(	(	PUNCT
ajfa-8943	6	33	eva	eva	PROPN
ajfa-8943	6	34	)	)	PUNCT
ajfa-8943	6	35	,	,	PUNCT
ajfa-8943	6	36	and	and	CCONJ
ajfa-8943	6	37	(	(	PUNCT
ajfa-8943	6	38	tobin's	tobin's	NOUN
ajfa-8943	6	39	-	-	PUNCT
ajfa-8943	6	40	q	q	NOUN
ajfa-8943	6	41	)	)	PUNCT
ajfa-8943	6	42	and	and	CCONJ
ajfa-8943	6	43	earnings	earning	NOUN
ajfa-8943	6	44	management	management	NOUN
ajfa-8943	6	45	.	.	PUNCT
ajfa-8943	7	1	one	one	NUM
ajfa-8943	7	2	important	important	ADJ
ajfa-8943	7	3	finding	finding	NOUN
ajfa-8943	7	4	showed	show	VERB
ajfa-8943	7	5	that	that	SCONJ
ajfa-8943	7	6	(	(	PUNCT
ajfa-8943	7	7	eve	eve	NOUN
ajfa-8943	7	8	)	)	PUNCT
ajfa-8943	7	9	is	be	AUX
ajfa-8943	7	10	effective	effective	ADJ
ajfa-8943	7	11	and	and	CCONJ
ajfa-8943	7	12	followed	follow	VERB
ajfa-8943	7	13	by	by	ADP
ajfa-8943	7	14	(	(	PUNCT
ajfa-8943	7	15	tobin's	tobin's	NOUN
ajfa-8943	7	16	-	-	PUNCT
ajfa-8943	7	17	q	q	NOUN
ajfa-8943	7	18	)	)	PUNCT
ajfa-8943	7	19	indicator	indicator	NOUN
ajfa-8943	7	20	in	in	ADP
ajfa-8943	7	21	interpreting	interpret	VERB
ajfa-8943	7	22	the	the	DET
ajfa-8943	7	23	earnings	earning	NOUN
ajfa-8943	7	24	management	management	NOUN
ajfa-8943	7	25	phenomena	phenomenon	NOUN
ajfa-8943	7	26	.	.	PUNCT
ajfa-8943	8	1	however	however	ADV
ajfa-8943	8	2	,	,	PUNCT
ajfa-8943	8	3	the	the	DET
ajfa-8943	8	4	study	study	NOUN
ajfa-8943	8	5	did	do	AUX
ajfa-8943	8	6	not	not	PART
ajfa-8943	8	7	show	show	VERB
ajfa-8943	8	8	a	a	DET
ajfa-8943	8	9	significant	significant	ADJ
ajfa-8943	8	10	relationship	relationship	NOUN
ajfa-8943	8	11	between	between	ADP
ajfa-8943	8	12	cfo	cfo	PROPN
ajfa-8943	8	13	,	,	PUNCT
ajfa-8943	8	14	lev	lev	NOUN
ajfa-8943	8	15	ratio	ratio	NOUN
ajfa-8943	8	16	,	,	PUNCT
ajfa-8943	8	17	ros	ros	PROPN
ajfa-8943	8	18	,	,	PUNCT
ajfa-8943	8	19	and	and	CCONJ
ajfa-8943	8	20	mva	mva	NOUN
ajfa-8943	8	21	with	with	ADP
ajfa-8943	8	22	earnings	earning	NOUN
ajfa-8943	8	23	management	management	NOUN
ajfa-8943	8	24	.	.	PUNCT
ajfa-8943	9	1	based	base	VERB
ajfa-8943	9	2	on	on	ADP
ajfa-8943	9	3	these	these	DET
ajfa-8943	9	4	results	result	NOUN
ajfa-8943	9	5	,	,	PUNCT
ajfa-8943	9	6	the	the	DET
ajfa-8943	9	7	study	study	NOUN
ajfa-8943	9	8	made	make	VERB
ajfa-8943	9	9	many	many	ADJ
ajfa-8943	9	10	recommendations	recommendation	NOUN
ajfa-8943	9	11	to	to	ADP
ajfa-8943	9	12	the	the	DET
ajfa-8943	9	13	asian	asian	ADJ
ajfa-8943	9	14	journal	journal	NOUN
ajfa-8943	9	15	of	of	ADP
ajfa-8943	9	16	finance	finance	PROPN
ajfa-8943	9	17	&	&	CCONJ
ajfa-8943	9	18	accounting	accounting	PROPN
ajfa-8943	9	19	issn	issn	PROPN
ajfa-8943	9	20	1946	1946	NUM
ajfa-8943	9	21	-	-	PUNCT
ajfa-8943	9	22	052x	052x	PROPN
ajfa-8943	9	23	2016	2016	NUM
ajfa-8943	9	24	,	,	PUNCT
ajfa-8943	9	25	vol	vol	NOUN
ajfa-8943	9	26	.	.	PROPN
ajfa-8943	9	27	8	8	NUM
ajfa-8943	9	28	,	,	PUNCT
ajfa-8943	9	29	no	no	INTJ
ajfa-8943	9	30	.	.	NOUN
ajfa-8943	9	31	1	1	NUM
ajfa-8943	9	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	9	33	78	78	NUM
ajfa-8943	9	34	interested	interested	ADJ
ajfa-8943	9	35	parties	party	NOUN
ajfa-8943	9	36	and	and	CCONJ
ajfa-8943	9	37	the	the	DET
ajfa-8943	9	38	most	most	ADV
ajfa-8943	9	39	important	important	ADJ
ajfa-8943	9	40	one	one	NOUN
ajfa-8943	9	41	is	be	AUX
ajfa-8943	9	42	that	that	SCONJ
ajfa-8943	9	43	companies	company	NOUN
ajfa-8943	9	44	must	must	AUX
ajfa-8943	9	45	disclose	disclose	VERB
ajfa-8943	9	46	the	the	DET
ajfa-8943	9	47	economic	economic	ADJ
ajfa-8943	9	48	value	value	NOUN
ajfa-8943	9	49	added	add	VERB
ajfa-8943	9	50	in	in	ADP
ajfa-8943	9	51	the	the	DET
ajfa-8943	9	52	financial	financial	ADJ
ajfa-8943	9	53	statements	statement	NOUN
ajfa-8943	9	54	to	to	PART
ajfa-8943	9	55	enable	enable	VERB
ajfa-8943	9	56	investors	investor	NOUN
ajfa-8943	9	57	and	and	CCONJ
ajfa-8943	9	58	related	related	ADJ
ajfa-8943	9	59	parties	party	NOUN
ajfa-8943	9	60	to	to	PART
ajfa-8943	9	61	be	be	AUX
ajfa-8943	9	62	aware	aware	ADJ
ajfa-8943	9	63	of	of	ADP
ajfa-8943	9	64	the	the	DET
ajfa-8943	9	65	amount	amount	NOUN
ajfa-8943	9	66	of	of	ADP
ajfa-8943	9	67	value	value	NOUN
ajfa-8943	9	68	-	-	PUNCT
ajfa-8943	9	69	added	add	VERB
ajfa-8943	9	70	that	that	SCONJ
ajfa-8943	9	71	lead	lead	NOUN
ajfa-8943	9	72	to	to	PART
ajfa-8943	9	73	increase	increase	VERB
ajfa-8943	9	74	the	the	DET
ajfa-8943	9	75	wealth	wealth	NOUN
ajfa-8943	9	76	of	of	ADP
ajfa-8943	9	77	shareholders	shareholder	NOUN
ajfa-8943	9	78	,	,	PUNCT
ajfa-8943	9	79	and	and	CCONJ
ajfa-8943	9	80	to	to	PART
ajfa-8943	9	81	help	help	VERB
ajfa-8943	9	82	managers	manager	NOUN
ajfa-8943	9	83	to	to	PART
ajfa-8943	9	84	consider	consider	VERB
ajfa-8943	9	85	all	all	DET
ajfa-8943	9	86	costs	cost	NOUN
ajfa-8943	9	87	of	of	ADP
ajfa-8943	9	88	capital	capital	NOUN
ajfa-8943	9	89	.	.	PUNCT
ajfa-8943	10	1	in	in	ADP
ajfa-8943	10	2	addition	addition	NOUN
ajfa-8943	10	3	,	,	PUNCT
ajfa-8943	10	4	these	these	DET
ajfa-8943	10	5	indicators	indicator	NOUN
ajfa-8943	10	6	can	can	AUX
ajfa-8943	10	7	be	be	AUX
ajfa-8943	10	8	used	use	VERB
ajfa-8943	10	9	with	with	ADP
ajfa-8943	10	10	other	other	ADJ
ajfa-8943	10	11	indicators	indicator	NOUN
ajfa-8943	10	12	such	such	ADJ
ajfa-8943	10	13	as	as	ADP
ajfa-8943	10	14	(	(	PUNCT
ajfa-8943	10	15	roa	roa	PROPN
ajfa-8943	10	16	,	,	PUNCT
ajfa-8943	10	17	roe	roe	NOUN
ajfa-8943	10	18	)	)	PUNCT
ajfa-8943	10	19	to	to	PART
ajfa-8943	10	20	evaluate	evaluate	VERB
ajfa-8943	10	21	firm	firm	NOUN
ajfa-8943	10	22	’s	’s	PART
ajfa-8943	10	23	performance	performance	NOUN
ajfa-8943	10	24	.	.	PUNCT
ajfa-8943	11	1	keywords	keyword	NOUN
ajfa-8943	11	2	:	:	PUNCT
ajfa-8943	11	3	earnings	earning	NOUN
ajfa-8943	11	4	management	management	NOUN
ajfa-8943	11	5	,	,	PUNCT
ajfa-8943	11	6	modern	modern	ADJ
ajfa-8943	11	7	performance	performance	NOUN
ajfa-8943	11	8	indicators	indicator	NOUN
ajfa-8943	11	9	,	,	PUNCT
ajfa-8943	11	10	traditional	traditional	ADJ
ajfa-8943	11	11	performance	performance	NOUN
ajfa-8943	11	12	indicators	indicator	NOUN
ajfa-8943	11	13	,	,	PUNCT
ajfa-8943	11	14	industrial	industrial	ADJ
ajfa-8943	11	15	companies	company	NOUN
ajfa-8943	11	16	,	,	PUNCT
ajfa-8943	11	17	amman	amman	PROPN
ajfa-8943	11	18	stock	stock	PROPN
ajfa-8943	11	19	exchange	exchange	PROPN
ajfa-8943	11	20	(	(	PUNCT
ajfa-8943	11	21	ase	ase	NOUN
ajfa-8943	11	22	)	)	PUNCT
ajfa-8943	11	23	asian	asian	ADJ
ajfa-8943	11	24	journal	journal	NOUN
ajfa-8943	11	25	of	of	ADP
ajfa-8943	11	26	finance	finance	PROPN
ajfa-8943	11	27	&	&	CCONJ
ajfa-8943	11	28	accounting	accounting	PROPN
ajfa-8943	11	29	issn	issn	PROPN
ajfa-8943	11	30	1946	1946	NUM
ajfa-8943	11	31	-	-	PUNCT
ajfa-8943	11	32	052x	052x	PROPN
ajfa-8943	11	33	2016	2016	NUM
ajfa-8943	11	34	,	,	PUNCT
ajfa-8943	11	35	vol	vol	NOUN
ajfa-8943	11	36	.	.	PROPN
ajfa-8943	11	37	8	8	NUM
ajfa-8943	11	38	,	,	PUNCT
ajfa-8943	11	39	no	no	INTJ
ajfa-8943	11	40	.	.	NOUN
ajfa-8943	11	41	1	1	NUM
ajfa-8943	11	42	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	11	43	79	79	NUM
ajfa-8943	11	44	1	1	NUM
ajfa-8943	11	45	.	.	PUNCT
ajfa-8943	12	1	introduction	introduction	NOUN
ajfa-8943	12	2	financial	financial	ADJ
ajfa-8943	12	3	reports	report	NOUN
ajfa-8943	12	4	are	be	AUX
ajfa-8943	12	5	the	the	DET
ajfa-8943	12	6	main	main	ADJ
ajfa-8943	12	7	source	source	NOUN
ajfa-8943	12	8	of	of	ADP
ajfa-8943	12	9	financial	financial	ADJ
ajfa-8943	12	10	performance	performance	NOUN
ajfa-8943	12	11	that	that	SCONJ
ajfa-8943	12	12	investors	investor	NOUN
ajfa-8943	12	13	,	,	PUNCT
ajfa-8943	12	14	creditors	creditor	NOUN
ajfa-8943	12	15	,	,	PUNCT
ajfa-8943	12	16	and	and	CCONJ
ajfa-8943	12	17	other	other	ADJ
ajfa-8943	12	18	parties	party	NOUN
ajfa-8943	12	19	depend	depend	VERB
ajfa-8943	12	20	on	on	ADP
ajfa-8943	12	21	to	to	PART
ajfa-8943	12	22	receive	receive	VERB
ajfa-8943	12	23	necessary	necessary	ADJ
ajfa-8943	12	24	information	information	NOUN
ajfa-8943	12	25	for	for	ADP
ajfa-8943	12	26	decision	decision	NOUN
ajfa-8943	12	27	making	making	NOUN
ajfa-8943	12	28	.	.	PUNCT
ajfa-8943	13	1	to	to	PART
ajfa-8943	13	2	be	be	AUX
ajfa-8943	13	3	beneficial	beneficial	ADJ
ajfa-8943	13	4	,	,	PUNCT
ajfa-8943	13	5	this	this	DET
ajfa-8943	13	6	information	information	NOUN
ajfa-8943	13	7	should	should	AUX
ajfa-8943	13	8	be	be	AUX
ajfa-8943	13	9	reliable	reliable	ADJ
ajfa-8943	13	10	and	and	CCONJ
ajfa-8943	13	11	relevant	relevant	ADJ
ajfa-8943	13	12	.	.	PUNCT
ajfa-8943	14	1	literature	literature	NOUN
ajfa-8943	14	2	accounting	accounting	PROPN
ajfa-8943	14	3	has	have	AUX
ajfa-8943	14	4	taken	take	VERB
ajfa-8943	14	5	care	care	NOUN
ajfa-8943	14	6	of	of	ADP
ajfa-8943	14	7	the	the	DET
ajfa-8943	14	8	issue	issue	NOUN
ajfa-8943	14	9	of	of	ADP
ajfa-8943	14	10	intentional	intentional	ADJ
ajfa-8943	14	11	interventions	intervention	NOUN
ajfa-8943	14	12	by	by	ADP
ajfa-8943	14	13	managements	management	NOUN
ajfa-8943	14	14	in	in	ADP
ajfa-8943	14	15	the	the	DET
ajfa-8943	14	16	content	content	NOUN
ajfa-8943	14	17	of	of	ADP
ajfa-8943	14	18	the	the	DET
ajfa-8943	14	19	announced	announce	VERB
ajfa-8943	14	20	accounting	accounting	NOUN
ajfa-8943	14	21	information	information	NOUN
ajfa-8943	14	22	.	.	PUNCT
ajfa-8943	15	1	this	this	DET
ajfa-8943	15	2	intervention	intervention	NOUN
ajfa-8943	15	3	focuses	focus	VERB
ajfa-8943	15	4	on	on	ADP
ajfa-8943	15	5	the	the	DET
ajfa-8943	15	6	measurement	measurement	NOUN
ajfa-8943	15	7	and	and	CCONJ
ajfa-8943	15	8	disclosure	disclosure	NOUN
ajfa-8943	15	9	of	of	ADP
ajfa-8943	15	10	accounting	accounting	NOUN
ajfa-8943	15	11	operations	operation	NOUN
ajfa-8943	15	12	for	for	ADP
ajfa-8943	15	13	profit	profit	NOUN
ajfa-8943	15	14	and	and	CCONJ
ajfa-8943	15	15	result	result	VERB
ajfa-8943	15	16	in	in	ADP
ajfa-8943	15	17	either	either	CCONJ
ajfa-8943	15	18	inflating	inflate	VERB
ajfa-8943	15	19	the	the	DET
ajfa-8943	15	20	profits	profit	NOUN
ajfa-8943	15	21	or	or	CCONJ
ajfa-8943	15	22	reduce	reduce	VERB
ajfa-8943	15	23	or	or	CCONJ
ajfa-8943	15	24	the	the	DET
ajfa-8943	15	25	stability	stability	NOUN
ajfa-8943	15	26	of	of	ADP
ajfa-8943	15	27	the	the	DET
ajfa-8943	15	28	levels	level	NOUN
ajfa-8943	15	29	to	to	PART
ajfa-8943	15	30	serve	serve	VERB
ajfa-8943	15	31	their	their	PRON
ajfa-8943	15	32	interests	interest	NOUN
ajfa-8943	15	33	,	,	PUNCT
ajfa-8943	15	34	so	so	ADV
ajfa-8943	15	35	associated	associate	VERB
ajfa-8943	15	36	with	with	ADP
ajfa-8943	15	37	the	the	DET
ajfa-8943	15	38	benefit	benefit	NOUN
ajfa-8943	15	39	that	that	PRON
ajfa-8943	15	40	you	you	PRON
ajfa-8943	15	41	get	get	VERB
ajfa-8943	15	42	by	by	ADP
ajfa-8943	15	43	management	management	NOUN
ajfa-8943	15	44	through	through	ADP
ajfa-8943	15	45	the	the	DET
ajfa-8943	15	46	practice	practice	NOUN
ajfa-8943	15	47	of	of	ADP
ajfa-8943	15	48	earnings	earning	NOUN
ajfa-8943	15	49	management	management	NOUN
ajfa-8943	15	50	.	.	PUNCT
ajfa-8943	16	1	often	often	ADV
ajfa-8943	16	2	managements	management	NOUN
ajfa-8943	16	3	intervene	intervene	VERB
ajfa-8943	16	4	in	in	ADP
ajfa-8943	16	5	the	the	DET
ajfa-8943	16	6	earnings	earning	NOUN
ajfa-8943	16	7	reporting	reporting	NOUN
ajfa-8943	16	8	process	process	NOUN
ajfa-8943	16	9	in	in	ADP
ajfa-8943	16	10	order	order	NOUN
ajfa-8943	16	11	to	to	PART
ajfa-8943	16	12	influence	influence	VERB
ajfa-8943	16	13	the	the	DET
ajfa-8943	16	14	reported	report	VERB
ajfa-8943	16	15	income	income	NOUN
ajfa-8943	16	16	figures	figure	NOUN
ajfa-8943	16	17	for	for	ADP
ajfa-8943	16	18	their	their	PRON
ajfa-8943	16	19	own	own	ADJ
ajfa-8943	16	20	benefits	benefit	NOUN
ajfa-8943	16	21	,	,	PUNCT
ajfa-8943	16	22	in	in	ADP
ajfa-8943	16	23	this	this	DET
ajfa-8943	16	24	case	case	NOUN
ajfa-8943	16	25	,	,	PUNCT
ajfa-8943	16	26	managers	manager	NOUN
ajfa-8943	16	27	have	have	AUX
ajfa-8943	16	28	engaged	engage	VERB
ajfa-8943	16	29	in	in	ADP
ajfa-8943	16	30	earnings	earning	NOUN
ajfa-8943	16	31	management	management	NOUN
ajfa-8943	16	32	.	.	PUNCT
ajfa-8943	17	1	earnings	earning	NOUN
ajfa-8943	17	2	management	management	NOUN
ajfa-8943	17	3	involves	involve	VERB
ajfa-8943	17	4	the	the	DET
ajfa-8943	17	5	alteration	alteration	NOUN
ajfa-8943	17	6	of	of	ADP
ajfa-8943	17	7	financial	financial	ADJ
ajfa-8943	17	8	reports	report	NOUN
ajfa-8943	17	9	to	to	PART
ajfa-8943	17	10	mislead	mislead	VERB
ajfa-8943	17	11	stakeholders	stakeholder	NOUN
ajfa-8943	17	12	about	about	ADP
ajfa-8943	17	13	firms	firm	NOUN
ajfa-8943	17	14	underlying	underlie	VERB
ajfa-8943	17	15	performance	performance	NOUN
ajfa-8943	17	16	.	.	PUNCT
ajfa-8943	18	1	generally	generally	ADV
ajfa-8943	18	2	accepted	accept	VERB
ajfa-8943	18	3	accounting	accounting	NOUN
ajfa-8943	18	4	principles	principle	NOUN
ajfa-8943	18	5	(	(	PUNCT
ajfa-8943	18	6	gaap	gaap	NOUN
ajfa-8943	18	7	)	)	PUNCT
ajfa-8943	18	8	offer	offer	VERB
ajfa-8943	18	9	some	some	DET
ajfa-8943	18	10	flexibility	flexibility	NOUN
ajfa-8943	18	11	in	in	ADP
ajfa-8943	18	12	preparing	prepare	VERB
ajfa-8943	18	13	the	the	DET
ajfa-8943	18	14	financial	financial	ADJ
ajfa-8943	18	15	statements	statement	NOUN
ajfa-8943	18	16	and	and	CCONJ
ajfa-8943	18	17	give	give	VERB
ajfa-8943	18	18	the	the	DET
ajfa-8943	18	19	management	management	NOUN
ajfa-8943	18	20	some	some	DET
ajfa-8943	18	21	freedom	freedom	NOUN
ajfa-8943	18	22	to	to	PART
ajfa-8943	18	23	select	select	VERB
ajfa-8943	18	24	among	among	ADP
ajfa-8943	18	25	accounting	accounting	NOUN
ajfa-8943	18	26	policies	policy	NOUN
ajfa-8943	18	27	and	and	CCONJ
ajfa-8943	18	28	alternatives	alternative	NOUN
ajfa-8943	18	29	approaches	approach	NOUN
ajfa-8943	18	30	of	of	ADP
ajfa-8943	18	31	measurement	measurement	NOUN
ajfa-8943	18	32	.	.	PUNCT
ajfa-8943	19	1	earning	earn	VERB
ajfa-8943	19	2	management	management	NOUN
ajfa-8943	19	3	occurs	occur	VERB
ajfa-8943	19	4	when	when	SCONJ
ajfa-8943	19	5	managers	manager	NOUN
ajfa-8943	19	6	use	use	VERB
ajfa-8943	19	7	judgment	judgment	NOUN
ajfa-8943	19	8	in	in	ADP
ajfa-8943	19	9	financial	financial	ADJ
ajfa-8943	19	10	reporting	reporting	NOUN
ajfa-8943	19	11	and	and	CCONJ
ajfa-8943	19	12	in	in	ADP
ajfa-8943	19	13	structuring	structure	VERB
ajfa-8943	19	14	transactions	transaction	NOUN
ajfa-8943	19	15	to	to	PART
ajfa-8943	19	16	alter	alter	VERB
ajfa-8943	19	17	financial	financial	ADJ
ajfa-8943	19	18	reports	report	NOUN
ajfa-8943	19	19	(	(	PUNCT
ajfa-8943	19	20	healy	healy	NOUN
ajfa-8943	19	21	and	and	CCONJ
ajfa-8943	19	22	whalen	whalen	PROPN
ajfa-8943	19	23	,	,	PUNCT
ajfa-8943	19	24	1999	1999	NUM
ajfa-8943	19	25	)	)	PUNCT
ajfa-8943	19	26	.	.	PUNCT
ajfa-8943	20	1	earnings	earning	NOUN
ajfa-8943	20	2	management	management	NOUN
ajfa-8943	20	3	has	have	VERB
ajfa-8943	20	4	a	a	DET
ajfa-8943	20	5	negative	negative	ADJ
ajfa-8943	20	6	effect	effect	NOUN
ajfa-8943	20	7	on	on	ADP
ajfa-8943	20	8	earnings	earning	NOUN
ajfa-8943	20	9	quality	quality	NOUN
ajfa-8943	20	10	,	,	PUNCT
ajfa-8943	20	11	and	and	CCONJ
ajfa-8943	20	12	may	may	AUX
ajfa-8943	20	13	weaken	weaken	VERB
ajfa-8943	20	14	the	the	DET
ajfa-8943	20	15	credibility	credibility	NOUN
ajfa-8943	20	16	of	of	ADP
ajfa-8943	20	17	financial	financial	ADJ
ajfa-8943	20	18	reporting	reporting	NOUN
ajfa-8943	20	19	process	process	NOUN
ajfa-8943	20	20	.	.	PUNCT
ajfa-8943	21	1	lo(2008	lo(2008	NOUN
ajfa-8943	21	2	)	)	PUNCT
ajfa-8943	21	3	,	,	PUNCT
ajfa-8943	21	4	shows	show	VERB
ajfa-8943	21	5	highly	highly	ADV
ajfa-8943	21	6	managed	manage	VERB
ajfa-8943	21	7	earnings	earning	NOUN
ajfa-8943	21	8	can	can	AUX
ajfa-8943	21	9	yield	yield	VERB
ajfa-8943	21	10	low	low	ADJ
ajfa-8943	21	11	quality	quality	NOUN
ajfa-8943	21	12	earning	earning	NOUN
ajfa-8943	21	13	.	.	PUNCT
ajfa-8943	22	1	earnings	earning	NOUN
ajfa-8943	22	2	management	management	NOUN
ajfa-8943	22	3	is	be	AUX
ajfa-8943	22	4	one	one	NUM
ajfa-8943	22	5	among	among	ADP
ajfa-8943	22	6	the	the	DET
ajfa-8943	22	7	important	important	ADJ
ajfa-8943	22	8	issues	issue	NOUN
ajfa-8943	22	9	nowadays	nowadays	ADV
ajfa-8943	22	10	in	in	ADP
ajfa-8943	22	11	the	the	DET
ajfa-8943	22	12	minds	mind	NOUN
ajfa-8943	22	13	of	of	ADP
ajfa-8943	22	14	investors	investor	NOUN
ajfa-8943	22	15	and	and	CCONJ
ajfa-8943	22	16	accounting	accounting	NOUN
ajfa-8943	22	17	standard	standard	ADJ
ajfa-8943	22	18	setters	setter	NOUN
ajfa-8943	22	19	,	,	PUNCT
ajfa-8943	22	20	especially	especially	ADV
ajfa-8943	22	21	next	next	ADV
ajfa-8943	22	22	to	to	ADP
ajfa-8943	22	23	financial	financial	ADJ
ajfa-8943	22	24	scandals	scandal	NOUN
ajfa-8943	22	25	and	and	CCONJ
ajfa-8943	22	26	crises	crisis	NOUN
ajfa-8943	22	27	,	,	PUNCT
ajfa-8943	22	28	occurred	occur	VERB
ajfa-8943	22	29	by	by	ADP
ajfa-8943	22	30	the	the	DET
ajfa-8943	22	31	starting	starting	NOUN
ajfa-8943	22	32	of	of	ADP
ajfa-8943	22	33	the	the	DET
ajfa-8943	22	34	current	current	ADJ
ajfa-8943	22	35	century	century	NOUN
ajfa-8943	22	36	,	,	PUNCT
ajfa-8943	22	37	where	where	SCONJ
ajfa-8943	22	38	users	user	NOUN
ajfa-8943	22	39	'	'	PART
ajfa-8943	22	40	trust	trust	NOUN
ajfa-8943	22	41	in	in	ADP
ajfa-8943	22	42	financial	financial	ADJ
ajfa-8943	22	43	reports	report	NOUN
ajfa-8943	22	44	declined	decline	VERB
ajfa-8943	22	45	,	,	PUNCT
ajfa-8943	22	46	if	if	SCONJ
ajfa-8943	22	47	not	not	PART
ajfa-8943	22	48	missed	miss	VERB
ajfa-8943	22	49	.	.	PUNCT
ajfa-8943	23	1	the	the	DET
ajfa-8943	23	2	identifying	identify	VERB
ajfa-8943	23	3	signals	signal	NOUN
ajfa-8943	23	4	of	of	ADP
ajfa-8943	23	5	earning	earn	VERB
ajfa-8943	23	6	quality	quality	NOUN
ajfa-8943	23	7	would	would	AUX
ajfa-8943	23	8	be	be	AUX
ajfa-8943	23	9	useful	useful	ADJ
ajfa-8943	23	10	to	to	ADP
ajfa-8943	23	11	investors	investor	NOUN
ajfa-8943	23	12	and	and	CCONJ
ajfa-8943	23	13	others	other	NOUN
ajfa-8943	23	14	.	.	PUNCT
ajfa-8943	24	1	accounting	accounting	NOUN
ajfa-8943	24	2	,	,	PUNCT
ajfa-8943	24	3	market	market	NOUN
ajfa-8943	24	4	,	,	PUNCT
ajfa-8943	24	5	and	and	CCONJ
ajfa-8943	24	6	economic	economic	ADJ
ajfa-8943	24	7	performance	performance	NOUN
ajfa-8943	24	8	indicators	indicator	NOUN
ajfa-8943	24	9	are	be	AUX
ajfa-8943	24	10	important	important	ADJ
ajfa-8943	24	11	in	in	ADP
ajfa-8943	24	12	the	the	DET
ajfa-8943	24	13	measurement	measurement	NOUN
ajfa-8943	24	14	of	of	ADP
ajfa-8943	24	15	firm	firm	NOUN
ajfa-8943	24	16	’s	’s	PART
ajfa-8943	24	17	performance	performance	NOUN
ajfa-8943	24	18	,	,	PUNCT
ajfa-8943	24	19	which	which	PRON
ajfa-8943	24	20	is	be	AUX
ajfa-8943	24	21	used	use	VERB
ajfa-8943	24	22	to	to	PART
ajfa-8943	24	23	make	make	VERB
ajfa-8943	24	24	necessary	necessary	ADJ
ajfa-8943	24	25	comparisons	comparison	NOUN
ajfa-8943	24	26	and	and	CCONJ
ajfa-8943	24	27	analyses	analysis	NOUN
ajfa-8943	24	28	.	.	PUNCT
ajfa-8943	25	1	there	there	PRON
ajfa-8943	25	2	are	be	VERB
ajfa-8943	25	3	some	some	DET
ajfa-8943	25	4	studies	study	NOUN
ajfa-8943	25	5	where	where	SCONJ
ajfa-8943	25	6	it	it	PRON
ajfa-8943	25	7	used	use	VERB
ajfa-8943	25	8	accounting	accounting	NOUN
ajfa-8943	25	9	performance	performance	NOUN
ajfa-8943	25	10	indicators	indicator	NOUN
ajfa-8943	25	11	such	such	ADJ
ajfa-8943	25	12	as	as	ADP
ajfa-8943	25	13	return	return	NOUN
ajfa-8943	25	14	on	on	ADP
ajfa-8943	25	15	assets	asset	NOUN
ajfa-8943	25	16	(	(	PUNCT
ajfa-8943	25	17	roa	roa	NOUN
ajfa-8943	25	18	)	)	PUNCT
ajfa-8943	25	19	,	,	PUNCT
ajfa-8943	25	20	return	return	VERB
ajfa-8943	25	21	on	on	ADP
ajfa-8943	25	22	equity	equity	NOUN
ajfa-8943	25	23	(	(	PUNCT
ajfa-8943	25	24	roe	roe	PROPN
ajfa-8943	25	25	)	)	PUNCT
ajfa-8943	25	26	,	,	PUNCT
ajfa-8943	25	27	and	and	CCONJ
ajfa-8943	25	28	return	return	VERB
ajfa-8943	25	29	on	on	ADP
ajfa-8943	25	30	sales	sale	NOUN
ajfa-8943	25	31	(	(	PUNCT
ajfa-8943	25	32	ros	ros	PROPN
ajfa-8943	25	33	)	)	PUNCT
ajfa-8943	25	34	.	.	PUNCT
ajfa-8943	26	1	boardman	boardman	NOUN
ajfa-8943	26	2	and	and	CCONJ
ajfa-8943	26	3	vining	vining	NOUN
ajfa-8943	26	4	,	,	PUNCT
ajfa-8943	26	5	(	(	PUNCT
ajfa-8943	26	6	1989	1989	NUM
ajfa-8943	26	7	)	)	PUNCT
ajfa-8943	26	8	,	,	PUNCT
ajfa-8943	26	9	showed	show	VERB
ajfa-8943	26	10	that	that	SCONJ
ajfa-8943	26	11	the	the	DET
ajfa-8943	26	12	accounting	accounting	NOUN
ajfa-8943	26	13	performance	performance	NOUN
ajfa-8943	26	14	indicators	indicator	NOUN
ajfa-8943	26	15	,	,	PUNCT
ajfa-8943	26	16	still	still	ADV
ajfa-8943	26	17	have	have	VERB
ajfa-8943	26	18	a	a	DET
ajfa-8943	26	19	wide	wide	ADJ
ajfa-8943	26	20	spread	spread	NOUN
ajfa-8943	26	21	use	use	NOUN
ajfa-8943	26	22	as	as	ADP
ajfa-8943	26	23	a	a	DET
ajfa-8943	26	24	measure	measure	NOUN
ajfa-8943	26	25	of	of	ADP
ajfa-8943	26	26	performance	performance	NOUN
ajfa-8943	26	27	,	,	PUNCT
ajfa-8943	26	28	whereas	whereas	SCONJ
ajfa-8943	26	29	haddad	haddad	PROPN
ajfa-8943	26	30	and	and	CCONJ
ajfa-8943	26	31	haddad	haddad	PROPN
ajfa-8943	26	32	,	,	PUNCT
ajfa-8943	26	33	(	(	PUNCT
ajfa-8943	26	34	2003	2003	NUM
ajfa-8943	26	35	)	)	PUNCT
ajfa-8943	26	36	showed	show	VERB
ajfa-8943	26	37	that	that	SCONJ
ajfa-8943	26	38	investors	investor	NOUN
ajfa-8943	26	39	are	be	AUX
ajfa-8943	26	40	focusing	focus	VERB
ajfa-8943	26	41	on	on	ADP
ajfa-8943	26	42	reported	report	VERB
ajfa-8943	26	43	accounting	accounting	NOUN
ajfa-8943	26	44	profits	profit	NOUN
ajfa-8943	26	45	in	in	ADP
ajfa-8943	26	46	the	the	DET
ajfa-8943	26	47	financial	financial	ADJ
ajfa-8943	26	48	statements	statement	NOUN
ajfa-8943	26	49	of	of	ADP
ajfa-8943	26	50	firms	firm	NOUN
ajfa-8943	26	51	when	when	SCONJ
ajfa-8943	26	52	making	make	VERB
ajfa-8943	26	53	their	their	PRON
ajfa-8943	26	54	decision	decision	NOUN
ajfa-8943	26	55	investment	investment	NOUN
ajfa-8943	26	56	and	and	CCONJ
ajfa-8943	26	57	when	when	SCONJ
ajfa-8943	26	58	building	build	VERB
ajfa-8943	26	59	their	their	PRON
ajfa-8943	26	60	expectations	expectation	NOUN
ajfa-8943	26	61	and	and	CCONJ
ajfa-8943	26	62	evaluate	evaluate	VERB
ajfa-8943	26	63	their	their	PRON
ajfa-8943	26	64	investments	investment	NOUN
ajfa-8943	26	65	,	,	PUNCT
ajfa-8943	26	66	as	as	SCONJ
ajfa-8943	26	67	they	they	PRON
ajfa-8943	26	68	have	have	VERB
ajfa-8943	26	69	a	a	DET
ajfa-8943	26	70	significant	significant	ADJ
ajfa-8943	26	71	impact	impact	NOUN
ajfa-8943	26	72	on	on	ADP
ajfa-8943	26	73	the	the	DET
ajfa-8943	26	74	reversing	reverse	VERB
ajfa-8943	26	75	information	information	NOUN
ajfa-8943	26	76	on	on	ADP
ajfa-8943	26	77	future	future	ADJ
ajfa-8943	26	78	profits	profit	NOUN
ajfa-8943	26	79	and	and	CCONJ
ajfa-8943	26	80	therefore	therefore	ADV
ajfa-8943	26	81	the	the	DET
ajfa-8943	26	82	impact	impact	NOUN
ajfa-8943	26	83	on	on	ADP
ajfa-8943	26	84	the	the	DET
ajfa-8943	26	85	price	price	NOUN
ajfa-8943	26	86	of	of	ADP
ajfa-8943	26	87	market	market	NOUN
ajfa-8943	26	88	share	share	NOUN
ajfa-8943	26	89	of	of	ADP
ajfa-8943	26	90	the	the	DET
ajfa-8943	26	91	company	company	NOUN
ajfa-8943	26	92	.	.	PUNCT
ajfa-8943	27	1	the	the	DET
ajfa-8943	27	2	traditional	traditional	ADJ
ajfa-8943	27	3	accounting	accounting	NOUN
ajfa-8943	27	4	indicators	indicator	NOUN
ajfa-8943	27	5	are	be	AUX
ajfa-8943	27	6	used	use	VERB
ajfa-8943	27	7	to	to	PART
ajfa-8943	27	8	assess	assess	VERB
ajfa-8943	27	9	the	the	DET
ajfa-8943	27	10	status	status	NOUN
ajfa-8943	27	11	of	of	ADP
ajfa-8943	27	12	the	the	DET
ajfa-8943	27	13	company	company	NOUN
ajfa-8943	27	14	including	include	VERB
ajfa-8943	27	15	,	,	PUNCT
ajfa-8943	27	16	roa	roa	PROPN
ajfa-8943	27	17	,	,	PUNCT
ajfa-8943	27	18	roe	roe	PROPN
ajfa-8943	27	19	,	,	PUNCT
ajfa-8943	27	20	eps	eps	PROPN
ajfa-8943	27	21	,	,	PUNCT
ajfa-8943	27	22	and	and	CCONJ
ajfa-8943	27	23	operating	operate	VERB
ajfa-8943	27	24	cash	cash	NOUN
ajfa-8943	27	25	flows	flow	NOUN
ajfa-8943	27	26	(	(	PUNCT
ajfa-8943	27	27	ocf	ocf	PROPN
ajfa-8943	27	28	)	)	PUNCT
ajfa-8943	27	29	,	,	PUNCT
ajfa-8943	27	30	have	have	AUX
ajfa-8943	27	31	faced	face	VERB
ajfa-8943	27	32	several	several	ADJ
ajfa-8943	27	33	criticisms	criticism	NOUN
ajfa-8943	27	34	of	of	ADP
ajfa-8943	27	35	their	their	PRON
ajfa-8943	27	36	reliance	reliance	NOUN
ajfa-8943	27	37	on	on	ADP
ajfa-8943	27	38	estimate	estimate	NOUN
ajfa-8943	27	39	.	.	PUNCT
ajfa-8943	28	1	these	these	DET
ajfa-8943	28	2	indicators	indicator	NOUN
ajfa-8943	28	3	are	be	AUX
ajfa-8943	28	4	also	also	ADV
ajfa-8943	28	5	influenced	influence	VERB
ajfa-8943	28	6	by	by	ADP
ajfa-8943	28	7	the	the	DET
ajfa-8943	28	8	followed	follow	VERB
ajfa-8943	28	9	accounting	accounting	NOUN
ajfa-8943	28	10	method	method	NOUN
ajfa-8943	28	11	,	,	PUNCT
ajfa-8943	28	12	since	since	SCONJ
ajfa-8943	28	13	the	the	DET
ajfa-8943	28	14	rate	rate	NOUN
ajfa-8943	28	15	of	of	ADP
ajfa-8943	28	16	returns	return	NOUN
ajfa-8943	28	17	on	on	ADP
ajfa-8943	28	18	accounting	accounting	NOUN
ajfa-8943	28	19	yield	yield	NOUN
ajfa-8943	28	20	has	have	AUX
ajfa-8943	28	21	always	always	ADV
ajfa-8943	28	22	been	be	AUX
ajfa-8943	28	23	criticized	criticize	VERB
ajfa-8943	28	24	for	for	ADP
ajfa-8943	28	25	its	its	PRON
ajfa-8943	28	26	inability	inability	NOUN
ajfa-8943	28	27	to	to	PART
ajfa-8943	28	28	measure	measure	VERB
ajfa-8943	28	29	the	the	DET
ajfa-8943	28	30	economic	economic	ADJ
ajfa-8943	28	31	profit	profit	NOUN
ajfa-8943	28	32	(	(	PUNCT
ajfa-8943	28	33	fisher	fisher	PROPN
ajfa-8943	28	34	and	and	CCONJ
ajfa-8943	28	35	mcgowan	mcgowan	PROPN
ajfa-8943	28	36	,	,	PUNCT
ajfa-8943	28	37	1983	1983	NUM
ajfa-8943	28	38	)	)	PUNCT
ajfa-8943	28	39	,	,	PUNCT
ajfa-8943	28	40	.	.	PUNCT
ajfa-8943	29	1	in	in	ADP
ajfa-8943	29	2	addition	addition	NOUN
ajfa-8943	29	3	,	,	PUNCT
ajfa-8943	29	4	the	the	DET
ajfa-8943	29	5	financial	financial	ADJ
ajfa-8943	29	6	reports	report	NOUN
ajfa-8943	29	7	has	have	AUX
ajfa-8943	29	8	been	be	AUX
ajfa-8943	29	9	criticized	criticize	VERB
ajfa-8943	29	10	because	because	SCONJ
ajfa-8943	29	11	of	of	ADP
ajfa-8943	29	12	low	low	ADJ
ajfa-8943	29	13	quality	quality	NOUN
ajfa-8943	29	14	and	and	CCONJ
ajfa-8943	29	15	the	the	DET
ajfa-8943	29	16	lack	lack	NOUN
ajfa-8943	29	17	of	of	ADP
ajfa-8943	29	18	correlation	correlation	NOUN
ajfa-8943	29	19	where	where	SCONJ
ajfa-8943	29	20	the	the	DET
ajfa-8943	29	21	environment	environment	NOUN
ajfa-8943	29	22	is	be	AUX
ajfa-8943	29	23	rich	rich	ADJ
ajfa-8943	29	24	with	with	ADP
ajfa-8943	29	25	information	information	NOUN
ajfa-8943	29	26	,	,	PUNCT
ajfa-8943	29	27	(	(	PUNCT
ajfa-8943	29	28	mashayekhi	mashayekhi	PROPN
ajfa-8943	29	29	and	and	CCONJ
ajfa-8943	29	30	bahavarnia	bahavarnia	PROPN
ajfa-8943	29	31	,	,	PUNCT
ajfa-8943	29	32	2007	2007	NUM
ajfa-8943	29	33	)	)	PUNCT
ajfa-8943	29	34	,	,	PUNCT
ajfa-8943	29	35	and	and	CCONJ
ajfa-8943	29	36	there	there	PRON
ajfa-8943	29	37	was	be	VERB
ajfa-8943	29	38	almost	almost	ADV
ajfa-8943	29	39	a	a	DET
ajfa-8943	29	40	general	general	ADJ
ajfa-8943	29	41	consensus	consensus	NOUN
ajfa-8943	29	42	that	that	SCONJ
ajfa-8943	29	43	traditional	traditional	ADJ
ajfa-8943	29	44	methods	method	NOUN
ajfa-8943	29	45	must	must	AUX
ajfa-8943	29	46	be	be	AUX
ajfa-8943	29	47	reviewed	review	VERB
ajfa-8943	29	48	to	to	PART
ajfa-8943	29	49	overcome	overcome	VERB
ajfa-8943	29	50	the	the	DET
ajfa-8943	29	51	defects	defect	NOUN
ajfa-8943	29	52	.	.	PUNCT
ajfa-8943	30	1	asian	asian	ADJ
ajfa-8943	30	2	journal	journal	PROPN
ajfa-8943	30	3	of	of	ADP
ajfa-8943	30	4	finance	finance	PROPN
ajfa-8943	30	5	&	&	CCONJ
ajfa-8943	30	6	accounting	accounting	PROPN
ajfa-8943	30	7	issn	issn	PROPN
ajfa-8943	30	8	1946	1946	NUM
ajfa-8943	30	9	-	-	PUNCT
ajfa-8943	30	10	052x	052x	PROPN
ajfa-8943	30	11	2016	2016	NUM
ajfa-8943	30	12	,	,	PUNCT
ajfa-8943	30	13	vol	vol	NOUN
ajfa-8943	30	14	.	.	PROPN
ajfa-8943	30	15	8	8	NUM
ajfa-8943	30	16	,	,	PUNCT
ajfa-8943	30	17	no	no	INTJ
ajfa-8943	30	18	.	.	NOUN
ajfa-8943	30	19	1	1	NUM
ajfa-8943	30	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	30	21	80	80	NUM
ajfa-8943	30	22	in	in	ADP
ajfa-8943	30	23	the	the	DET
ajfa-8943	30	24	early	early	ADJ
ajfa-8943	30	25	eighties	eighty	NOUN
ajfa-8943	30	26	,	,	PUNCT
ajfa-8943	30	27	stern	stern	ADJ
ajfa-8943	30	28	stewart	stewart	PROPN
ajfa-8943	30	29	has	have	AUX
ajfa-8943	30	30	announced	announce	VERB
ajfa-8943	30	31	a	a	DET
ajfa-8943	30	32	new	new	ADJ
ajfa-8943	30	33	measure	measure	NOUN
ajfa-8943	30	34	of	of	ADP
ajfa-8943	30	35	performance	performance	NOUN
ajfa-8943	30	36	called	call	VERB
ajfa-8943	30	37	the	the	DET
ajfa-8943	30	38	term	term	NOUN
ajfa-8943	30	39	economic	economic	ADJ
ajfa-8943	30	40	value	value	NOUN
ajfa-8943	30	41	added	add	VERB
ajfa-8943	30	42	(	(	PUNCT
ajfa-8943	30	43	eva	eva	PROPN
ajfa-8943	30	44	)	)	PUNCT
ajfa-8943	30	45	.	.	PUNCT
ajfa-8943	31	1	the	the	DET
ajfa-8943	31	2	entrance	entrance	NOUN
ajfa-8943	31	3	of	of	ADP
ajfa-8943	31	4	economic	economic	ADJ
ajfa-8943	31	5	value	value	NOUN
ajfa-8943	31	6	added	add	VERB
ajfa-8943	31	7	as	as	ADP
ajfa-8943	31	8	a	a	DET
ajfa-8943	31	9	tool	tool	NOUN
ajfa-8943	31	10	to	to	PART
ajfa-8943	31	11	measure	measure	VERB
ajfa-8943	31	12	the	the	DET
ajfa-8943	31	13	internal	internal	ADJ
ajfa-8943	31	14	and	and	CCONJ
ajfa-8943	31	15	external	external	ADJ
ajfa-8943	31	16	performance	performance	NOUN
ajfa-8943	31	17	of	of	ADP
ajfa-8943	31	18	the	the	DET
ajfa-8943	31	19	company	company	NOUN
ajfa-8943	31	20	takes	take	VERB
ajfa-8943	31	21	into	into	ADP
ajfa-8943	31	22	consideration	consideration	NOUN
ajfa-8943	31	23	the	the	DET
ajfa-8943	31	24	cost	cost	NOUN
ajfa-8943	31	25	of	of	ADP
ajfa-8943	31	26	capital	capital	NOUN
ajfa-8943	31	27	(	(	PUNCT
ajfa-8943	31	28	o'byrne	o'byrne	PROPN
ajfa-8943	31	29	,	,	PUNCT
ajfa-8943	31	30	1996	1996	NUM
ajfa-8943	31	31	)	)	PUNCT
ajfa-8943	31	32	.	.	PUNCT
ajfa-8943	32	1	it	it	PRON
ajfa-8943	32	2	was	be	AUX
ajfa-8943	32	3	found	find	VERB
ajfa-8943	32	4	that	that	SCONJ
ajfa-8943	32	5	the	the	DET
ajfa-8943	32	6	economic	economic	ADJ
ajfa-8943	32	7	value	value	NOUN
ajfa-8943	32	8	-	-	PUNCT
ajfa-8943	32	9	added	add	VERB
ajfa-8943	32	10	measure	measure	NOUN
ajfa-8943	32	11	is	be	AUX
ajfa-8943	32	12	one	one	NUM
ajfa-8943	32	13	of	of	ADP
ajfa-8943	32	14	the	the	DET
ajfa-8943	32	15	best	good	ADJ
ajfa-8943	32	16	performance	performance	NOUN
ajfa-8943	32	17	metrics	metric	NOUN
ajfa-8943	32	18	that	that	PRON
ajfa-8943	32	19	have	have	AUX
ajfa-8943	32	20	emerged	emerge	VERB
ajfa-8943	32	21	in	in	ADP
ajfa-8943	32	22	recent	recent	ADJ
ajfa-8943	32	23	times	time	NOUN
ajfa-8943	32	24	.	.	PUNCT
ajfa-8943	33	1	grant	grant	PROPN
ajfa-8943	33	2	,	,	PUNCT
ajfa-8943	33	3	(	(	PUNCT
ajfa-8943	33	4	1996	1996	NUM
ajfa-8943	33	5	)	)	PUNCT
ajfa-8943	33	6	asserted	assert	VERB
ajfa-8943	33	7	that	that	SCONJ
ajfa-8943	33	8	the	the	DET
ajfa-8943	33	9	economic	economic	ADJ
ajfa-8943	33	10	value	value	NOUN
ajfa-8943	33	11	-	-	PUNCT
ajfa-8943	33	12	added	add	VERB
ajfa-8943	33	13	measure	measure	NOUN
ajfa-8943	33	14	is	be	AUX
ajfa-8943	33	15	a	a	DET
ajfa-8943	33	16	proper	proper	ADJ
ajfa-8943	33	17	way	way	NOUN
ajfa-8943	33	18	to	to	PART
ajfa-8943	33	19	measure	measure	VERB
ajfa-8943	33	20	profitability	profitability	NOUN
ajfa-8943	33	21	.	.	PUNCT
ajfa-8943	34	1	stern	stern	PROPN
ajfa-8943	34	2	and	and	CCONJ
ajfa-8943	34	3	stewart	stewart	PROPN
ajfa-8943	34	4	(	(	PUNCT
ajfa-8943	34	5	1995	1995	NUM
ajfa-8943	34	6	)	)	PUNCT
ajfa-8943	35	1	,	,	PUNCT
ajfa-8943	35	2	defined	define	VERB
ajfa-8943	35	3	economic	economic	ADJ
ajfa-8943	35	4	value	value	NOUN
ajfa-8943	35	5	added	add	VERB
ajfa-8943	35	6	as	as	ADP
ajfa-8943	35	7	"	"	PUNCT
ajfa-8943	35	8	the	the	DET
ajfa-8943	35	9	difference	difference	NOUN
ajfa-8943	35	10	between	between	ADP
ajfa-8943	35	11	the	the	DET
ajfa-8943	35	12	net	net	ADJ
ajfa-8943	35	13	operating	operating	NOUN
ajfa-8943	35	14	profit	profit	NOUN
ajfa-8943	35	15	after	after	ADP
ajfa-8943	35	16	tax	tax	NOUN
ajfa-8943	35	17	and	and	CCONJ
ajfa-8943	35	18	average	average	ADJ
ajfa-8943	35	19	cost	cost	NOUN
ajfa-8943	35	20	of	of	ADP
ajfa-8943	35	21	owned	own	VERB
ajfa-8943	35	22	capital	capital	NOUN
ajfa-8943	35	23	.	.	PUNCT
ajfa-8943	36	1	when	when	SCONJ
ajfa-8943	36	2	the	the	DET
ajfa-8943	36	3	eva	eva	PROPN
ajfa-8943	36	4	>	>	X
ajfa-8943	36	5	0	0	PROPN
ajfa-8943	36	6	,	,	PUNCT
ajfa-8943	36	7	it	it	PRON
ajfa-8943	36	8	can	can	AUX
ajfa-8943	36	9	be	be	AUX
ajfa-8943	36	10	considered	consider	VERB
ajfa-8943	36	11	as	as	ADP
ajfa-8943	36	12	good	good	ADJ
ajfa-8943	36	13	indicator	indicator	NOUN
ajfa-8943	36	14	for	for	ADP
ajfa-8943	36	15	firms	firm	NOUN
ajfa-8943	36	16	success	success	NOUN
ajfa-8943	36	17	,	,	PUNCT
ajfa-8943	36	18	because	because	SCONJ
ajfa-8943	36	19	there	there	PRON
ajfa-8943	36	20	is	be	VERB
ajfa-8943	36	21	an	an	DET
ajfa-8943	36	22	increase	increase	NOUN
ajfa-8943	36	23	in	in	ADP
ajfa-8943	36	24	the	the	DET
ajfa-8943	36	25	wealth	wealth	NOUN
ajfa-8943	36	26	of	of	ADP
ajfa-8943	36	27	owners	owner	NOUN
ajfa-8943	36	28	,	,	PUNCT
ajfa-8943	36	29	whereas	whereas	SCONJ
ajfa-8943	36	30	when	when	SCONJ
ajfa-8943	36	31	the	the	DET
ajfa-8943	36	32	eva=	eva=	PROPN
ajfa-8943	36	33	0	0	NUM
ajfa-8943	36	34	,	,	PUNCT
ajfa-8943	36	35	there	there	PRON
ajfa-8943	36	36	is	be	VERB
ajfa-8943	36	37	a	a	DET
ajfa-8943	36	38	probability	probability	NOUN
ajfa-8943	36	39	that	that	SCONJ
ajfa-8943	36	40	the	the	DET
ajfa-8943	36	41	firm	firm	NOUN
ajfa-8943	36	42	produces	produce	VERB
ajfa-8943	36	43	as	as	ADV
ajfa-8943	36	44	much	much	ADJ
ajfa-8943	36	45	as	as	SCONJ
ajfa-8943	36	46	the	the	DET
ajfa-8943	36	47	funds	fund	NOUN
ajfa-8943	36	48	invested	invest	VERB
ajfa-8943	36	49	,	,	PUNCT
ajfa-8943	36	50	but	but	CCONJ
ajfa-8943	36	51	when	when	SCONJ
ajfa-8943	36	52	if	if	SCONJ
ajfa-8943	36	53	eva	eva	PROPN
ajfa-8943	36	54	<	<	X
ajfa-8943	36	55	1	1	NUM
ajfa-8943	36	56	,	,	PUNCT
ajfa-8943	36	57	the	the	DET
ajfa-8943	36	58	means	mean	NOUN
ajfa-8943	36	59	that	that	SCONJ
ajfa-8943	36	60	there	there	PRON
ajfa-8943	36	61	is	be	VERB
ajfa-8943	36	62	a	a	DET
ajfa-8943	36	63	decrease	decrease	NOUN
ajfa-8943	36	64	in	in	ADP
ajfa-8943	36	65	the	the	DET
ajfa-8943	36	66	wealth	wealth	NOUN
ajfa-8943	36	67	of	of	ADP
ajfa-8943	36	68	owners	owner	NOUN
ajfa-8943	36	69	.	.	PUNCT
ajfa-8943	37	1	currently	currently	ADV
ajfa-8943	37	2	,	,	PUNCT
ajfa-8943	37	3	increased	increase	VERB
ajfa-8943	37	4	attention	attention	NOUN
ajfa-8943	37	5	around	around	ADP
ajfa-8943	37	6	the	the	DET
ajfa-8943	37	7	world	world	NOUN
ajfa-8943	37	8	has	have	AUX
ajfa-8943	37	9	risen	rise	VERB
ajfa-8943	37	10	to	to	PART
ajfa-8943	37	11	create	create	VERB
ajfa-8943	37	12	economic	economic	ADJ
ajfa-8943	37	13	value	value	NOUN
ajfa-8943	37	14	.	.	PUNCT
ajfa-8943	38	1	the	the	DET
ajfa-8943	38	2	driving	drive	VERB
ajfa-8943	38	3	force	force	NOUN
ajfa-8943	38	4	behind	behind	ADP
ajfa-8943	38	5	this	this	DET
ajfa-8943	38	6	attention	attention	NOUN
ajfa-8943	38	7	is	be	AUX
ajfa-8943	38	8	the	the	DET
ajfa-8943	38	9	increase	increase	NOUN
ajfa-8943	38	10	in	in	ADP
ajfa-8943	38	11	the	the	DET
ajfa-8943	38	12	intensity	intensity	NOUN
ajfa-8943	38	13	of	of	ADP
ajfa-8943	38	14	competition	competition	NOUN
ajfa-8943	38	15	and	and	CCONJ
ajfa-8943	38	16	the	the	DET
ajfa-8943	38	17	interest	interest	NOUN
ajfa-8943	38	18	of	of	ADP
ajfa-8943	38	19	investors	investor	NOUN
ajfa-8943	38	20	out	out	ADV
ajfa-8943	38	21	more	more	ADV
ajfa-8943	38	22	effectively	effectively	ADV
ajfa-8943	38	23	.	.	PUNCT
ajfa-8943	39	1	so	so	ADV
ajfa-8943	39	2	there	there	PRON
ajfa-8943	39	3	is	be	VERB
ajfa-8943	39	4	a	a	DET
ajfa-8943	39	5	need	need	NOUN
ajfa-8943	39	6	to	to	PART
ajfa-8943	39	7	provide	provide	VERB
ajfa-8943	39	8	more	more	ADV
ajfa-8943	39	9	accurate	accurate	ADJ
ajfa-8943	39	10	tools	tool	NOUN
ajfa-8943	39	11	instead	instead	ADV
ajfa-8943	39	12	of	of	ADP
ajfa-8943	39	13	depending	depend	VERB
ajfa-8943	39	14	various	various	ADJ
ajfa-8943	39	15	standard	standard	ADJ
ajfa-8943	39	16	methods	method	NOUN
ajfa-8943	39	17	such	such	ADJ
ajfa-8943	39	18	as	as	ADP
ajfa-8943	39	19	value	value	NOUN
ajfa-8943	39	20	based	base	VERB
ajfa-8943	39	21	management	management	NOUN
ajfa-8943	39	22	(	(	PUNCT
ajfa-8943	39	23	vbm	vbm	PROPN
ajfa-8943	39	24	)	)	PUNCT
ajfa-8943	39	25	,	,	PUNCT
ajfa-8943	39	26	which	which	PRON
ajfa-8943	39	27	provides	provide	VERB
ajfa-8943	39	28	awareness	awareness	NOUN
ajfa-8943	39	29	of	of	ADP
ajfa-8943	39	30	a	a	DET
ajfa-8943	39	31	high	high	ADJ
ajfa-8943	39	32	degree	degree	NOUN
ajfa-8943	39	33	of	of	ADP
ajfa-8943	39	34	value	value	NOUN
ajfa-8943	39	35	of	of	ADP
ajfa-8943	39	36	shares	share	NOUN
ajfa-8943	39	37	and	and	CCONJ
ajfa-8943	39	38	economic	economic	ADJ
ajfa-8943	39	39	value	value	NOUN
ajfa-8943	39	40	added	add	VERB
ajfa-8943	39	41	(	(	PUNCT
ajfa-8943	39	42	eva	eva	PROPN
ajfa-8943	39	43	)	)	PUNCT
ajfa-8943	39	44	,	,	PUNCT
ajfa-8943	39	45	which	which	PRON
ajfa-8943	39	46	was	be	AUX
ajfa-8943	39	47	developed	develop	VERB
ajfa-8943	39	48	by	by	ADP
ajfa-8943	39	49	the	the	DET
ajfa-8943	39	50	american	american	PROPN
ajfa-8943	39	51	company	company	NOUN
ajfa-8943	39	52	entitled	entitle	VERB
ajfa-8943	39	53	stern	stern	ADJ
ajfa-8943	39	54	stewart	stewart	NOUN
ajfa-8943	39	55	in	in	ADP
ajfa-8943	39	56	1989	1989	NUM
ajfa-8943	39	57	,	,	PUNCT
ajfa-8943	39	58	all	all	PRON
ajfa-8943	39	59	of	of	ADP
ajfa-8943	39	60	these	these	DET
ajfa-8943	39	61	methods	method	NOUN
ajfa-8943	39	62	work	work	VERB
ajfa-8943	39	63	to	to	PART
ajfa-8943	39	64	provide	provide	VERB
ajfa-8943	39	65	more	more	ADV
ajfa-8943	39	66	accurate	accurate	ADJ
ajfa-8943	39	67	standardized	standardized	ADJ
ajfa-8943	39	68	methods	method	NOUN
ajfa-8943	39	69	compared	compare	VERB
ajfa-8943	39	70	with	with	ADP
ajfa-8943	39	71	the	the	DET
ajfa-8943	39	72	traditional	traditional	ADJ
ajfa-8943	39	73	methods	method	NOUN
ajfa-8943	39	74	of	of	ADP
ajfa-8943	39	75	accounting	accounting	NOUN
ajfa-8943	39	76	,	,	PUNCT
ajfa-8943	39	77	especially	especially	ADV
ajfa-8943	39	78	where	where	SCONJ
ajfa-8943	39	79	accounting	accounting	NOUN
ajfa-8943	39	80	rate	rate	NOUN
ajfa-8943	39	81	of	of	ADP
ajfa-8943	39	82	return	return	NOUN
ajfa-8943	39	83	is	be	AUX
ajfa-8943	39	84	criticized	criticize	VERB
ajfa-8943	39	85	of	of	ADP
ajfa-8943	39	86	its	its	PRON
ajfa-8943	39	87	inability	inability	NOUN
ajfa-8943	39	88	to	to	PART
ajfa-8943	39	89	measure	measure	VERB
ajfa-8943	39	90	the	the	DET
ajfa-8943	39	91	economic	economic	ADJ
ajfa-8943	39	92	profit	profit	NOUN
ajfa-8943	39	93	(	(	PUNCT
ajfa-8943	39	94	fisher	fisher	PROPN
ajfa-8943	39	95	and	and	CCONJ
ajfa-8943	39	96	mcgowan	mcgowan	PROPN
ajfa-8943	39	97	,	,	PUNCT
ajfa-8943	39	98	1983	1983	NUM
ajfa-8943	39	99	)	)	PUNCT
ajfa-8943	39	100	.	.	PUNCT
ajfa-8943	40	1	traditional	traditional	ADJ
ajfa-8943	40	2	performance	performance	NOUN
ajfa-8943	40	3	measurement	measurement	NOUN
ajfa-8943	40	4	systems	system	NOUN
ajfa-8943	40	5	were	be	AUX
ajfa-8943	40	6	designed	design	VERB
ajfa-8943	40	7	to	to	PART
ajfa-8943	40	8	measure	measure	VERB
ajfa-8943	40	9	performance	performance	NOUN
ajfa-8943	40	10	and	and	CCONJ
ajfa-8943	40	11	accountability	accountability	NOUN
ajfa-8943	40	12	to	to	PART
ajfa-8943	40	13	confirm	confirm	VERB
ajfa-8943	40	14	that	that	SCONJ
ajfa-8943	40	15	people	people	NOUN
ajfa-8943	40	16	meet	meet	VERB
ajfa-8943	40	17	their	their	PRON
ajfa-8943	40	18	budget	budget	NOUN
ajfa-8943	40	19	and	and	CCONJ
ajfa-8943	40	20	followed	follow	VERB
ajfa-8943	40	21	orders	order	NOUN
ajfa-8943	40	22	.	.	PUNCT
ajfa-8943	41	1	this	this	PRON
ajfa-8943	41	2	encourages	encourage	VERB
ajfa-8943	41	3	managements	management	NOUN
ajfa-8943	41	4	to	to	PART
ajfa-8943	41	5	practice	practice	VERB
ajfa-8943	41	6	earnings	earning	NOUN
ajfa-8943	41	7	management	management	NOUN
ajfa-8943	41	8	by	by	ADP
ajfa-8943	41	9	using	use	VERB
ajfa-8943	41	10	many	many	ADJ
ajfa-8943	41	11	alternative	alternative	ADJ
ajfa-8943	41	12	methods	method	NOUN
ajfa-8943	41	13	of	of	ADP
ajfa-8943	41	14	accounting	accounting	NOUN
ajfa-8943	41	15	measurement	measurement	NOUN
ajfa-8943	41	16	.	.	PUNCT
ajfa-8943	42	1	these	these	DET
ajfa-8943	42	2	practices	practice	NOUN
ajfa-8943	42	3	found	find	VERB
ajfa-8943	42	4	that	that	SCONJ
ajfa-8943	42	5	all	all	PRON
ajfa-8943	42	6	of	of	ADP
ajfa-8943	42	7	roa	roa	PROPN
ajfa-8943	42	8	,	,	PUNCT
ajfa-8943	42	9	roe	roe	PROPN
ajfa-8943	42	10	,	,	PUNCT
ajfa-8943	42	11	eps	eps	PROPN
ajfa-8943	42	12	,	,	PUNCT
ajfa-8943	42	13	and	and	CCONJ
ajfa-8943	42	14	revenue	revenue	NOUN
ajfa-8943	42	15	growth	growth	NOUN
ajfa-8943	42	16	can	can	AUX
ajfa-8943	42	17	be	be	AUX
ajfa-8943	42	18	adjusted	adjust	VERB
ajfa-8943	42	19	by	by	ADP
ajfa-8943	42	20	altering	alter	VERB
ajfa-8943	42	21	accounting	accounting	NOUN
ajfa-8943	42	22	methods	method	NOUN
ajfa-8943	42	23	or	or	CCONJ
ajfa-8943	42	24	capital	capital	NOUN
ajfa-8943	42	25	structure	structure	NOUN
ajfa-8943	42	26	.	.	PUNCT
ajfa-8943	43	1	o`byrne	o`byrne	ADJ
ajfa-8943	43	2	(	(	PUNCT
ajfa-8943	43	3	1996	1996	NUM
ajfa-8943	43	4	)	)	PUNCT
ajfa-8943	43	5	,	,	PUNCT
ajfa-8943	43	6	found	find	VERB
ajfa-8943	43	7	that	that	SCONJ
ajfa-8943	43	8	returns	return	NOUN
ajfa-8943	43	9	only	only	ADV
ajfa-8943	43	10	explain	explain	VERB
ajfa-8943	43	11	24	24	NUM
ajfa-8943	43	12	%	%	NOUN
ajfa-8943	43	13	of	of	ADP
ajfa-8943	43	14	the	the	DET
ajfa-8943	43	15	change	change	NOUN
ajfa-8943	43	16	in	in	ADP
ajfa-8943	43	17	the	the	DET
ajfa-8943	43	18	market	market	NOUN
ajfa-8943	43	19	value	value	NOUN
ajfa-8943	43	20	of	of	ADP
ajfa-8943	43	21	a	a	DET
ajfa-8943	43	22	firm	firm	NOUN
ajfa-8943	43	23	.	.	PUNCT
ajfa-8943	44	1	however	however	ADV
ajfa-8943	44	2	,	,	PUNCT
ajfa-8943	44	3	relying	rely	VERB
ajfa-8943	44	4	on	on	ADP
ajfa-8943	44	5	the	the	DET
ajfa-8943	44	6	amount	amount	NOUN
ajfa-8943	44	7	of	of	ADP
ajfa-8943	44	8	net	net	ADJ
ajfa-8943	44	9	profit	profit	NOUN
ajfa-8943	44	10	only	only	ADV
ajfa-8943	44	11	,	,	PUNCT
ajfa-8943	44	12	without	without	ADP
ajfa-8943	44	13	taking	take	VERB
ajfa-8943	44	14	into	into	ADP
ajfa-8943	44	15	account	account	NOUN
ajfa-8943	44	16	the	the	DET
ajfa-8943	44	17	factors	factor	NOUN
ajfa-8943	44	18	that	that	PRON
ajfa-8943	44	19	lead	lead	VERB
ajfa-8943	44	20	to	to	ADP
ajfa-8943	44	21	reduction	reduction	NOUN
ajfa-8943	44	22	in	in	ADP
ajfa-8943	44	23	the	the	DET
ajfa-8943	44	24	level	level	NOUN
ajfa-8943	44	25	of	of	ADP
ajfa-8943	44	26	quality	quality	NOUN
ajfa-8943	44	27	,	,	PUNCT
ajfa-8943	44	28	such	such	ADJ
ajfa-8943	44	29	as	as	ADP
ajfa-8943	44	30	the	the	DET
ajfa-8943	44	31	practice	practice	NOUN
ajfa-8943	44	32	of	of	ADP
ajfa-8943	44	33	earnings	earning	NOUN
ajfa-8943	44	34	management	management	NOUN
ajfa-8943	44	35	,	,	PUNCT
ajfa-8943	44	36	and	and	CCONJ
ajfa-8943	44	37	the	the	DET
ajfa-8943	44	38	high	high	ADJ
ajfa-8943	44	39	proportion	proportion	NOUN
ajfa-8943	44	40	of	of	ADP
ajfa-8943	44	41	accruals	accrual	NOUN
ajfa-8943	44	42	,	,	PUNCT
ajfa-8943	44	43	affects	affect	VERB
ajfa-8943	44	44	the	the	DET
ajfa-8943	44	45	safety	safety	NOUN
ajfa-8943	44	46	of	of	ADP
ajfa-8943	44	47	the	the	DET
ajfa-8943	44	48	decisions	decision	NOUN
ajfa-8943	44	49	taken	take	VERB
ajfa-8943	44	50	by	by	ADP
ajfa-8943	44	51	stakeholders	stakeholder	NOUN
ajfa-8943	44	52	,	,	PUNCT
ajfa-8943	44	53	so	so	CCONJ
ajfa-8943	44	54	the	the	DET
ajfa-8943	44	55	focus	focus	NOUN
ajfa-8943	44	56	is	be	AUX
ajfa-8943	44	57	on	on	ADP
ajfa-8943	44	58	the	the	DET
ajfa-8943	44	59	profit	profit	NOUN
ajfa-8943	44	60	level	level	NOUN
ajfa-8943	44	61	while	while	SCONJ
ajfa-8943	44	62	the	the	DET
ajfa-8943	44	63	quality	quality	NOUN
ajfa-8943	44	64	of	of	ADP
ajfa-8943	44	65	the	the	DET
ajfa-8943	44	66	profit	profit	NOUN
ajfa-8943	44	67	is	be	AUX
ajfa-8943	44	68	neglected	neglect	VERB
ajfa-8943	44	69	.	.	PUNCT
ajfa-8943	45	1	(	(	PUNCT
ajfa-8943	45	2	chan	chan	PROPN
ajfa-8943	45	3	et	et	PROPN
ajfa-8943	45	4	al	al	PROPN
ajfa-8943	45	5	,	,	PUNCT
ajfa-8943	45	6	2006	2006	NUM
ajfa-8943	45	7	,	,	PUNCT
ajfa-8943	45	8	pp	pp	CCONJ
ajfa-8943	45	9	,	,	PUNCT
ajfa-8943	45	10	1041	1041	NUM
ajfa-8943	45	11	-	-	SYM
ajfa-8943	45	12	1082).no	1082).no	NUM
ajfa-8943	45	13	common	common	ADJ
ajfa-8943	45	14	agreement	agreement	NOUN
ajfa-8943	45	15	yet	yet	ADV
ajfa-8943	45	16	is	be	AUX
ajfa-8943	45	17	available	available	ADJ
ajfa-8943	45	18	for	for	ADP
ajfa-8943	45	19	the	the	DET
ajfa-8943	45	20	definition	definition	NOUN
ajfa-8943	45	21	of	of	ADP
ajfa-8943	45	22	the	the	DET
ajfa-8943	45	23	term	term	NOUN
ajfa-8943	45	24	earnings	earning	NOUN
ajfa-8943	45	25	quality	quality	NOUN
ajfa-8943	45	26	.	.	PUNCT
ajfa-8943	46	1	sloan	sloan	PROPN
ajfa-8943	46	2	(	(	PUNCT
ajfa-8943	46	3	1996	1996	NUM
ajfa-8943	46	4	)	)	PUNCT
ajfa-8943	46	5	,	,	PUNCT
ajfa-8943	46	6	indicates	indicate	VERB
ajfa-8943	46	7	that	that	SCONJ
ajfa-8943	46	8	the	the	DET
ajfa-8943	46	9	quality	quality	NOUN
ajfa-8943	46	10	of	of	ADP
ajfa-8943	46	11	earnings	earning	NOUN
ajfa-8943	46	12	sustainability	sustainability	NOUN
ajfa-8943	46	13	of	of	ADP
ajfa-8943	46	14	cash	cash	NOUN
ajfa-8943	46	15	flows	flow	NOUN
ajfa-8943	46	16	means	mean	VERB
ajfa-8943	46	17	more	more	ADJ
ajfa-8943	46	18	continuity	continuity	NOUN
ajfa-8943	46	19	receivables	receivable	NOUN
ajfa-8943	46	20	,	,	PUNCT
ajfa-8943	46	21	while	while	SCONJ
ajfa-8943	46	22	schipper	schipper	NOUN
ajfa-8943	46	23	and	and	CCONJ
ajfa-8943	46	24	vincent	vincent	PROPN
ajfa-8943	46	25	,	,	PUNCT
ajfa-8943	46	26	(	(	PUNCT
ajfa-8943	46	27	2003	2003	NUM
ajfa-8943	46	28	)	)	PUNCT
ajfa-8943	46	29	showed	show	VERB
ajfa-8943	46	30	that	that	SCONJ
ajfa-8943	46	31	earnings	earning	NOUN
ajfa-8943	46	32	quality	quality	NOUN
ajfa-8943	46	33	is	be	AUX
ajfa-8943	46	34	the	the	DET
ajfa-8943	46	35	reduction	reduction	NOUN
ajfa-8943	46	36	in	in	ADP
ajfa-8943	46	37	the	the	DET
ajfa-8943	46	38	differences	difference	NOUN
ajfa-8943	46	39	between	between	ADP
ajfa-8943	46	40	the	the	DET
ajfa-8943	46	41	accounting	accounting	NOUN
ajfa-8943	46	42	reported	report	VERB
ajfa-8943	46	43	income	income	NOUN
ajfa-8943	46	44	and	and	CCONJ
ajfa-8943	46	45	economic	economic	ADJ
ajfa-8943	46	46	income	income	NOUN
ajfa-8943	46	47	.	.	PUNCT
ajfa-8943	47	1	ghosh	ghosh	PROPN
ajfa-8943	47	2	and	and	CCONJ
ajfa-8943	47	3	moom	moom	PROPN
ajfa-8943	47	4	(	(	PUNCT
ajfa-8943	47	5	2010	2010	NUM
ajfa-8943	47	6	)	)	PUNCT
ajfa-8943	48	1	,	,	PUNCT
ajfa-8943	48	2	demonstrated	demonstrate	VERB
ajfa-8943	48	3	that	that	SCONJ
ajfa-8943	48	4	earnings	earning	NOUN
ajfa-8943	48	5	quality	quality	NOUN
ajfa-8943	48	6	is	be	AUX
ajfa-8943	48	7	the	the	DET
ajfa-8943	48	8	ability	ability	NOUN
ajfa-8943	48	9	of	of	ADP
ajfa-8943	48	10	earnings	earning	NOUN
ajfa-8943	48	11	to	to	PART
ajfa-8943	48	12	predict	predict	VERB
ajfa-8943	48	13	future	future	ADJ
ajfa-8943	48	14	cash	cash	NOUN
ajfa-8943	48	15	flows	flow	NOUN
ajfa-8943	48	16	.	.	PUNCT
ajfa-8943	49	1	moreover	moreover	ADV
ajfa-8943	49	2	,	,	PUNCT
ajfa-8943	49	3	bellovaryet	bellovaryet	PROPN
ajfa-8943	49	4	al	al	PROPN
ajfa-8943	49	5	,	,	PUNCT
ajfa-8943	49	6	(	(	PUNCT
ajfa-8943	49	7	2005	2005	NUM
ajfa-8943	49	8	)	)	PUNCT
ajfa-8943	49	9	,	,	PUNCT
ajfa-8943	49	10	stated	state	VERB
ajfa-8943	49	11	that	that	SCONJ
ajfa-8943	49	12	earnings	earning	NOUN
ajfa-8943	49	13	quality	quality	NOUN
ajfa-8943	49	14	is	be	AUX
ajfa-8943	49	15	achieved	achieve	VERB
ajfa-8943	49	16	when	when	SCONJ
ajfa-8943	49	17	the	the	DET
ajfa-8943	49	18	reported	report	VERB
ajfa-8943	49	19	earnings	earning	NOUN
ajfa-8943	49	20	reflect	reflect	VERB
ajfa-8943	49	21	the	the	DET
ajfa-8943	49	22	actual	actual	ADJ
ajfa-8943	49	23	performance	performance	NOUN
ajfa-8943	49	24	,	,	PUNCT
ajfa-8943	49	25	and	and	CCONJ
ajfa-8943	49	26	can	can	AUX
ajfa-8943	49	27	be	be	AUX
ajfa-8943	49	28	used	use	VERB
ajfa-8943	49	29	in	in	ADP
ajfa-8943	49	30	predicting	predict	VERB
ajfa-8943	49	31	future	future	ADJ
ajfa-8943	49	32	earnings	earning	NOUN
ajfa-8943	49	33	,	,	PUNCT
ajfa-8943	49	34	so	so	SCONJ
ajfa-8943	49	35	earnings	earning	NOUN
ajfa-8943	49	36	quality	quality	NOUN
ajfa-8943	49	37	is	be	AUX
ajfa-8943	49	38	represented	represent	VERB
ajfa-8943	49	39	by	by	ADP
ajfa-8943	49	40	the	the	DET
ajfa-8943	49	41	continuity	continuity	NOUN
ajfa-8943	49	42	of	of	ADP
ajfa-8943	49	43	earnings	earning	NOUN
ajfa-8943	49	44	.	.	PUNCT
ajfa-8943	50	1	while	while	SCONJ
ajfa-8943	50	2	teets	teet	NOUN
ajfa-8943	50	3	(	(	PUNCT
ajfa-8943	50	4	2002	2002	NUM
ajfa-8943	50	5	)	)	PUNCT
ajfa-8943	50	6	,	,	PUNCT
ajfa-8943	50	7	found	find	VERB
ajfa-8943	50	8	that	that	SCONJ
ajfa-8943	50	9	some	some	DET
ajfa-8943	50	10	people	people	NOUN
ajfa-8943	50	11	look	look	VERB
ajfa-8943	50	12	to	to	ADP
ajfa-8943	50	13	the	the	DET
ajfa-8943	50	14	quality	quality	NOUN
ajfa-8943	50	15	of	of	ADP
ajfa-8943	50	16	earnings	earning	NOUN
ajfa-8943	50	17	during	during	ADP
ajfa-8943	50	18	the	the	DET
ajfa-8943	50	19	term	term	NOUN
ajfa-8943	50	20	reflected	reflect	VERB
ajfa-8943	50	21	in	in	ADP
ajfa-8943	50	22	the	the	DET
ajfa-8943	50	23	economic	economic	ADJ
ajfa-8943	50	24	performance	performance	NOUN
ajfa-8943	50	25	of	of	ADP
ajfa-8943	50	26	companies	company	NOUN
ajfa-8943	50	27	,	,	PUNCT
ajfa-8943	50	28	and	and	CCONJ
ajfa-8943	50	29	others	other	NOUN
ajfa-8943	50	30	see	see	VERB
ajfa-8943	50	31	the	the	DET
ajfa-8943	50	32	quality	quality	NOUN
ajfa-8943	50	33	of	of	ADP
ajfa-8943	50	34	profits	profit	NOUN
ajfa-8943	50	35	by	by	ADP
ajfa-8943	50	36	the	the	DET
ajfa-8943	50	37	extent	extent	NOUN
ajfa-8943	50	38	to	to	PART
ajfa-8943	50	39	which	which	PRON
ajfa-8943	50	40	they	they	PRON
ajfa-8943	50	41	contain	contain	VERB
ajfa-8943	50	42	information	information	NOUN
ajfa-8943	50	43	from	from	ADP
ajfa-8943	50	44	accounting	account	VERB
ajfa-8943	50	45	profits	profit	NOUN
ajfa-8943	50	46	reflecting	reflect	VERB
ajfa-8943	50	47	the	the	DET
ajfa-8943	50	48	economic	economic	ADJ
ajfa-8943	50	49	performance	performance	NOUN
ajfa-8943	50	50	of	of	ADP
ajfa-8943	50	51	companies	company	NOUN
ajfa-8943	50	52	.	.	PUNCT
ajfa-8943	51	1	fariha	fariha	PROPN
ajfa-8943	51	2	and	and	CCONJ
ajfa-8943	51	3	moreira	moreira	PROPN
ajfa-8943	51	4	(	(	PUNCT
ajfa-8943	51	5	2007	2007	NUM
ajfa-8943	51	6	)	)	PUNCT
ajfa-8943	51	7	,	,	PUNCT
ajfa-8943	51	8	have	have	AUX
ajfa-8943	51	9	defined	define	VERB
ajfa-8943	51	10	the	the	DET
ajfa-8943	51	11	quality	quality	NOUN
ajfa-8943	51	12	of	of	ADP
ajfa-8943	51	13	asian	asian	ADJ
ajfa-8943	51	14	journal	journal	NOUN
ajfa-8943	51	15	of	of	ADP
ajfa-8943	51	16	finance	finance	PROPN
ajfa-8943	51	17	&	&	CCONJ
ajfa-8943	51	18	accounting	accounting	PROPN
ajfa-8943	51	19	issn	issn	PROPN
ajfa-8943	51	20	1946	1946	NUM
ajfa-8943	51	21	-	-	PUNCT
ajfa-8943	51	22	052x	052x	PROPN
ajfa-8943	51	23	2016	2016	NUM
ajfa-8943	51	24	,	,	PUNCT
ajfa-8943	51	25	vol	vol	NOUN
ajfa-8943	51	26	.	.	PROPN
ajfa-8943	51	27	8	8	NUM
ajfa-8943	51	28	,	,	PUNCT
ajfa-8943	51	29	no	no	INTJ
ajfa-8943	51	30	.	.	NOUN
ajfa-8943	51	31	1	1	NUM
ajfa-8943	51	32	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	51	33	81	81	NUM
ajfa-8943	51	34	earnings	earning	NOUN
ajfa-8943	51	35	as	as	ADP
ajfa-8943	51	36	profits	profit	NOUN
ajfa-8943	51	37	devoid	devoid	ADJ
ajfa-8943	51	38	of	of	ADP
ajfa-8943	51	39	the	the	DET
ajfa-8943	51	40	use	use	NOUN
ajfa-8943	51	41	of	of	ADP
ajfa-8943	51	42	certain	certain	ADJ
ajfa-8943	51	43	accounting	accounting	NOUN
ajfa-8943	51	44	options	option	NOUN
ajfa-8943	51	45	to	to	PART
ajfa-8943	51	46	get	get	VERB
ajfa-8943	51	47	to	to	PART
ajfa-8943	51	48	figure	figure	VERB
ajfa-8943	51	49	profit	profit	NOUN
ajfa-8943	51	50	target	target	NOUN
ajfa-8943	51	51	,	,	PUNCT
ajfa-8943	51	52	especially	especially	ADV
ajfa-8943	51	53	accounting	accounting	NOUN
ajfa-8943	51	54	options	option	NOUN
ajfa-8943	51	55	that	that	PRON
ajfa-8943	51	56	lead	lead	VERB
ajfa-8943	51	57	to	to	PART
ajfa-8943	51	58	report	report	VERB
ajfa-8943	51	59	earnings	earning	NOUN
ajfa-8943	51	60	for	for	ADP
ajfa-8943	51	61	future	future	ADJ
ajfa-8943	51	62	periods	period	NOUN
ajfa-8943	51	63	in	in	ADP
ajfa-8943	51	64	the	the	DET
ajfa-8943	51	65	current	current	ADJ
ajfa-8943	51	66	period	period	NOUN
ajfa-8943	51	67	,	,	PUNCT
ajfa-8943	51	68	or	or	CCONJ
ajfa-8943	51	69	vice	vice	NOUN
ajfa-8943	51	70	versa	versa	ADV
ajfa-8943	51	71	.	.	PUNCT
ajfa-8943	52	1	in	in	ADP
ajfa-8943	52	2	addition	addition	NOUN
ajfa-8943	52	3	,	,	PUNCT
ajfa-8943	52	4	bagaeva	bagaeva	PROPN
ajfa-8943	52	5	(	(	PUNCT
ajfa-8943	52	6	2010	2010	NUM
ajfa-8943	52	7	)	)	PUNCT
ajfa-8943	52	8	,	,	PUNCT
ajfa-8943	52	9	defined	define	VERB
ajfa-8943	52	10	the	the	DET
ajfa-8943	52	11	quality	quality	NOUN
ajfa-8943	52	12	of	of	ADP
ajfa-8943	52	13	earnings	earning	NOUN
ajfa-8943	52	14	on	on	ADP
ajfa-8943	52	15	the	the	DET
ajfa-8943	52	16	basis	basis	NOUN
ajfa-8943	52	17	of	of	ADP
ajfa-8943	52	18	the	the	DET
ajfa-8943	52	19	timing	timing	NOUN
ajfa-8943	52	20	of	of	ADP
ajfa-8943	52	21	recognition	recognition	NOUN
ajfa-8943	52	22	of	of	ADP
ajfa-8943	52	23	economic	economic	ADJ
ajfa-8943	52	24	losses	loss	NOUN
ajfa-8943	52	25	in	in	ADP
ajfa-8943	52	26	the	the	DET
ajfa-8943	52	27	income	income	NOUN
ajfa-8943	52	28	statement	statement	NOUN
ajfa-8943	52	29	.	.	PUNCT
ajfa-8943	53	1	based	base	VERB
ajfa-8943	53	2	on	on	ADP
ajfa-8943	53	3	the	the	DET
ajfa-8943	53	4	above	above	ADJ
ajfa-8943	53	5	mentioned	mention	VERB
ajfa-8943	53	6	definitions	definition	NOUN
ajfa-8943	53	7	and	and	CCONJ
ajfa-8943	53	8	descriptions	description	NOUN
ajfa-8943	53	9	for	for	ADP
ajfa-8943	53	10	the	the	DET
ajfa-8943	53	11	term	term	NOUN
ajfa-8943	53	12	of	of	ADP
ajfa-8943	53	13	earnings	earning	NOUN
ajfa-8943	53	14	quality	quality	NOUN
ajfa-8943	53	15	,	,	PUNCT
ajfa-8943	53	16	it	it	PRON
ajfa-8943	53	17	is	be	AUX
ajfa-8943	53	18	apparent	apparent	ADJ
ajfa-8943	53	19	that	that	SCONJ
ajfa-8943	53	20	earnings	earning	NOUN
ajfa-8943	53	21	quality	quality	NOUN
ajfa-8943	53	22	stems	stem	VERB
ajfa-8943	53	23	its	its	PRON
ajfa-8943	53	24	importance	importance	NOUN
ajfa-8943	53	25	from	from	ADP
ajfa-8943	53	26	the	the	DET
ajfa-8943	53	27	accounting	accounting	NOUN
ajfa-8943	53	28	income	income	NOUN
ajfa-8943	53	29	,	,	PUNCT
ajfa-8943	53	30	which	which	PRON
ajfa-8943	53	31	can	can	AUX
ajfa-8943	53	32	be	be	AUX
ajfa-8943	53	33	considered	consider	VERB
ajfa-8943	53	34	the	the	DET
ajfa-8943	53	35	most	most	ADV
ajfa-8943	53	36	important	important	ADJ
ajfa-8943	53	37	resource	resource	NOUN
ajfa-8943	53	38	of	of	ADP
ajfa-8943	53	39	accounting	accounting	NOUN
ajfa-8943	53	40	information	information	NOUN
ajfa-8943	53	41	for	for	ADP
ajfa-8943	53	42	investors	investor	NOUN
ajfa-8943	53	43	,	,	PUNCT
ajfa-8943	53	44	creditors	creditor	NOUN
ajfa-8943	53	45	,	,	PUNCT
ajfa-8943	53	46	and	and	CCONJ
ajfa-8943	53	47	other	other	ADJ
ajfa-8943	53	48	users	user	NOUN
ajfa-8943	53	49	of	of	ADP
ajfa-8943	53	50	accounting	account	VERB
ajfa-8943	53	51	information	information	NOUN
ajfa-8943	53	52	through	through	ADP
ajfa-8943	53	53	the	the	DET
ajfa-8943	53	54	different	different	ADJ
ajfa-8943	53	55	accounting	accounting	NOUN
ajfa-8943	53	56	reports	report	NOUN
ajfa-8943	53	57	.	.	PUNCT
ajfa-8943	54	1	earnings	earning	NOUN
ajfa-8943	54	2	quality	quality	NOUN
ajfa-8943	54	3	is	be	AUX
ajfa-8943	54	4	important	important	ADJ
ajfa-8943	54	5	for	for	ADP
ajfa-8943	54	6	users	user	NOUN
ajfa-8943	54	7	of	of	ADP
ajfa-8943	54	8	accounting	accounting	NOUN
ajfa-8943	54	9	reports	report	NOUN
ajfa-8943	54	10	,	,	PUNCT
ajfa-8943	54	11	since	since	SCONJ
ajfa-8943	54	12	it	it	PRON
ajfa-8943	54	13	enables	enable	VERB
ajfa-8943	54	14	them	they	PRON
ajfa-8943	54	15	to	to	PART
ajfa-8943	54	16	take	take	VERB
ajfa-8943	54	17	good	good	ADJ
ajfa-8943	54	18	decisions	decision	NOUN
ajfa-8943	54	19	,	,	PUNCT
ajfa-8943	54	20	evaluate	evaluate	VERB
ajfa-8943	54	21	manager	manager	NOUN
ajfa-8943	54	22	's	's	PART
ajfa-8943	54	23	performance	performance	NOUN
ajfa-8943	54	24	,	,	PUNCT
ajfa-8943	54	25	evaluate	evaluate	VERB
ajfa-8943	54	26	the	the	DET
ajfa-8943	54	27	financial	financial	ADJ
ajfa-8943	54	28	position	position	NOUN
ajfa-8943	54	29	of	of	ADP
ajfa-8943	54	30	the	the	DET
ajfa-8943	54	31	firm	firm	NOUN
ajfa-8943	54	32	,	,	PUNCT
ajfa-8943	54	33	and	and	CCONJ
ajfa-8943	54	34	estimate	estimate	VERB
ajfa-8943	54	35	the	the	DET
ajfa-8943	54	36	future	future	ADJ
ajfa-8943	54	37	expected	expect	VERB
ajfa-8943	54	38	earnings	earning	NOUN
ajfa-8943	54	39	.	.	PUNCT
ajfa-8943	55	1	prior	prior	ADJ
ajfa-8943	55	2	researches	research	NOUN
ajfa-8943	55	3	mentioned	mention	VERB
ajfa-8943	55	4	different	different	ADJ
ajfa-8943	55	5	measures	measure	NOUN
ajfa-8943	55	6	for	for	ADP
ajfa-8943	55	7	the	the	DET
ajfa-8943	55	8	determination	determination	NOUN
ajfa-8943	55	9	of	of	ADP
ajfa-8943	55	10	earnings	earning	NOUN
ajfa-8943	55	11	quality	quality	NOUN
ajfa-8943	55	12	level	level	NOUN
ajfa-8943	55	13	.	.	PUNCT
ajfa-8943	56	1	several	several	ADJ
ajfa-8943	56	2	recommendations	recommendation	NOUN
ajfa-8943	56	3	for	for	ADP
ajfa-8943	56	4	the	the	DET
ajfa-8943	56	5	interpretations	interpretation	NOUN
ajfa-8943	56	6	of	of	ADP
ajfa-8943	56	7	earnings	earning	NOUN
ajfa-8943	56	8	quality	quality	NOUN
ajfa-8943	56	9	are	be	AUX
ajfa-8943	56	10	available	available	ADJ
ajfa-8943	56	11	;	;	PUNCT
ajfa-8943	56	12	among	among	ADP
ajfa-8943	56	13	these	these	PRON
ajfa-8943	56	14	is	be	AUX
ajfa-8943	56	15	the	the	DET
ajfa-8943	56	16	use	use	NOUN
ajfa-8943	56	17	of	of	ADP
ajfa-8943	56	18	earnings	earning	NOUN
ajfa-8943	56	19	continuity	continuity	NOUN
ajfa-8943	56	20	as	as	ADP
ajfa-8943	56	21	indicator	indicator	NOUN
ajfa-8943	56	22	for	for	ADP
ajfa-8943	56	23	quality	quality	NOUN
ajfa-8943	56	24	.	.	PUNCT
ajfa-8943	57	1	sloan	sloan	PROPN
ajfa-8943	57	2	(	(	PUNCT
ajfa-8943	57	3	1996	1996	NUM
ajfa-8943	57	4	)	)	PUNCT
ajfa-8943	57	5	,	,	PUNCT
ajfa-8943	57	6	showed	show	VERB
ajfa-8943	57	7	that	that	SCONJ
ajfa-8943	57	8	earnings	earning	NOUN
ajfa-8943	57	9	quality	quality	NOUN
ajfa-8943	57	10	means	mean	VERB
ajfa-8943	57	11	cash	cash	NOUN
ajfa-8943	57	12	flows	flow	VERB
ajfa-8943	57	13	continuity	continuity	NOUN
ajfa-8943	57	14	at	at	ADP
ajfa-8943	57	15	a	a	DET
ajfa-8943	57	16	higher	high	ADJ
ajfa-8943	57	17	rate	rate	NOUN
ajfa-8943	57	18	of	of	ADP
ajfa-8943	57	19	accruals	accrual	NOUN
ajfa-8943	57	20	continuity	continuity	NOUN
ajfa-8943	57	21	.	.	PUNCT
ajfa-8943	58	1	richardson	richardson	PROPN
ajfa-8943	58	2	,	,	PUNCT
ajfa-8943	58	3	et	et	PROPN
ajfa-8943	58	4	al	al	PROPN
ajfa-8943	58	5	,	,	PUNCT
ajfa-8943	58	6	(	(	PUNCT
ajfa-8943	58	7	2005	2005	NUM
ajfa-8943	58	8	)	)	PUNCT
ajfa-8943	58	9	,	,	PUNCT
ajfa-8943	58	10	developed	develop	VERB
ajfa-8943	58	11	a	a	DET
ajfa-8943	58	12	model	model	NOUN
ajfa-8943	58	13	for	for	ADP
ajfa-8943	58	14	the	the	DET
ajfa-8943	58	15	measurement	measurement	NOUN
ajfa-8943	58	16	of	of	ADP
ajfa-8943	58	17	future	future	ADJ
ajfa-8943	58	18	profits	profit	NOUN
ajfa-8943	58	19	continuity	continuity	NOUN
ajfa-8943	58	20	.	.	PUNCT
ajfa-8943	59	1	other	other	ADJ
ajfa-8943	59	2	prior	prior	ADJ
ajfa-8943	59	3	researches	research	NOUN
ajfa-8943	59	4	used	use	VERB
ajfa-8943	59	5	accruals	accrual	NOUN
ajfa-8943	59	6	method	method	NOUN
ajfa-8943	59	7	for	for	ADP
ajfa-8943	59	8	measuring	measure	VERB
ajfa-8943	59	9	earnings	earning	NOUN
ajfa-8943	59	10	quality	quality	NOUN
ajfa-8943	59	11	using	use	VERB
ajfa-8943	59	12	the	the	DET
ajfa-8943	59	13	absolute	absolute	ADJ
ajfa-8943	59	14	value	value	NOUN
ajfa-8943	59	15	of	of	ADP
ajfa-8943	59	16	discretionary	discretionary	ADJ
ajfa-8943	59	17	accruals	accrual	NOUN
ajfa-8943	59	18	.	.	PUNCT
ajfa-8943	60	1	to	to	PART
ajfa-8943	60	2	compute	compute	VERB
ajfa-8943	60	3	discretionary	discretionary	ADJ
ajfa-8943	60	4	accruals	accrual	NOUN
ajfa-8943	60	5	jones	jones	PROPN
ajfa-8943	60	6	method	method	PROPN
ajfa-8943	60	7	(	(	PUNCT
ajfa-8943	60	8	1991	1991	NUM
ajfa-8943	60	9	)	)	PUNCT
ajfa-8943	60	10	,	,	PUNCT
ajfa-8943	60	11	which	which	PRON
ajfa-8943	60	12	adjusted	adjust	VERB
ajfa-8943	60	13	by	by	ADP
ajfa-8943	60	14	dechow	dechow	PROPN
ajfa-8943	60	15	et	et	PROPN
ajfa-8943	60	16	,	,	PUNCT
ajfa-8943	60	17	al	al	PROPN
ajfa-8943	60	18	,	,	PUNCT
ajfa-8943	60	19	(	(	PUNCT
ajfa-8943	60	20	1995	1995	NUM
ajfa-8943	60	21	)	)	PUNCT
ajfa-8943	60	22	can	can	AUX
ajfa-8943	60	23	be	be	AUX
ajfa-8943	60	24	used	use	VERB
ajfa-8943	60	25	.	.	PUNCT
ajfa-8943	61	1	this	this	DET
ajfa-8943	61	2	method	method	NOUN
ajfa-8943	61	3	is	be	AUX
ajfa-8943	61	4	the	the	DET
ajfa-8943	61	5	most	most	ADV
ajfa-8943	61	6	common	common	ADJ
ajfa-8943	61	7	used	use	VERB
ajfa-8943	61	8	method	method	NOUN
ajfa-8943	61	9	for	for	ADP
ajfa-8943	61	10	earnings	earning	NOUN
ajfa-8943	61	11	management	management	NOUN
ajfa-8943	61	12	measurement	measurement	NOUN
ajfa-8943	61	13	,	,	PUNCT
ajfa-8943	61	14	and	and	CCONJ
ajfa-8943	61	15	can	can	AUX
ajfa-8943	61	16	also	also	ADV
ajfa-8943	61	17	be	be	AUX
ajfa-8943	61	18	used	use	VERB
ajfa-8943	61	19	for	for	ADP
ajfa-8943	61	20	measuring	measure	VERB
ajfa-8943	61	21	earnings	earning	NOUN
ajfa-8943	61	22	quality	quality	NOUN
ajfa-8943	61	23	.	.	PUNCT
ajfa-8943	62	1	that	that	PRON
ajfa-8943	62	2	is	be	AUX
ajfa-8943	62	3	a	a	DET
ajfa-8943	62	4	higher	high	ADJ
ajfa-8943	62	5	absolute	absolute	ADJ
ajfa-8943	62	6	value	value	NOUN
ajfa-8943	62	7	of	of	ADP
ajfa-8943	62	8	discretionary	discretionary	ADJ
ajfa-8943	62	9	accruals	accrual	NOUN
ajfa-8943	62	10	suggests	suggest	VERB
ajfa-8943	62	11	lower	low	ADJ
ajfa-8943	62	12	earning	earn	VERB
ajfa-8943	62	13	quality	quality	NOUN
ajfa-8943	62	14	.	.	PUNCT
ajfa-8943	63	1	the	the	DET
ajfa-8943	63	2	market	market	NOUN
ajfa-8943	63	3	performance	performance	NOUN
ajfa-8943	63	4	indicators	indicator	NOUN
ajfa-8943	63	5	that	that	PRON
ajfa-8943	63	6	measure	measure	VERB
ajfa-8943	63	7	the	the	DET
ajfa-8943	63	8	investment	investment	NOUN
ajfa-8943	63	9	attractiveness	attractiveness	NOUN
ajfa-8943	63	10	of	of	ADP
ajfa-8943	63	11	firm	firm	NOUN
ajfa-8943	63	12	’s	’s	PART
ajfa-8943	63	13	shares	share	NOUN
ajfa-8943	63	14	to	to	ADP
ajfa-8943	63	15	the	the	DET
ajfa-8943	63	16	dealers	dealer	NOUN
ajfa-8943	63	17	in	in	ADP
ajfa-8943	63	18	the	the	DET
ajfa-8943	63	19	financial	financial	ADJ
ajfa-8943	63	20	market	market	NOUN
ajfa-8943	63	21	,	,	PUNCT
ajfa-8943	63	22	and	and	CCONJ
ajfa-8943	63	23	measure	measure	VERB
ajfa-8943	63	24	the	the	DET
ajfa-8943	63	25	extent	extent	NOUN
ajfa-8943	63	26	of	of	ADP
ajfa-8943	63	27	the	the	DET
ajfa-8943	63	28	company	company	NOUN
ajfa-8943	63	29	's	's	PART
ajfa-8943	63	30	management	management	NOUN
ajfa-8943	63	31	's	's	PART
ajfa-8943	63	32	ability	ability	NOUN
ajfa-8943	63	33	to	to	PART
ajfa-8943	63	34	maximize	maximize	VERB
ajfa-8943	63	35	the	the	DET
ajfa-8943	63	36	wealth	wealth	NOUN
ajfa-8943	63	37	of	of	ADP
ajfa-8943	63	38	owners	owner	NOUN
ajfa-8943	63	39	,	,	PUNCT
ajfa-8943	63	40	panahaian	panahaian	NOUN
ajfa-8943	63	41	and	and	CCONJ
ajfa-8943	63	42	hosseini	hosseini	PROPN
ajfa-8943	63	43	(	(	PUNCT
ajfa-8943	63	44	2013	2013	NUM
ajfa-8943	63	45	)	)	PUNCT
ajfa-8943	63	46	,	,	PUNCT
ajfa-8943	63	47	found	find	VERB
ajfa-8943	63	48	a	a	DET
ajfa-8943	63	49	lack	lack	NOUN
ajfa-8943	63	50	in	in	ADP
ajfa-8943	63	51	the	the	DET
ajfa-8943	63	52	statistically	statistically	NOUN
ajfa-8943	63	53	of	of	ADP
ajfa-8943	63	54	the	the	DET
ajfa-8943	63	55	significant	significant	ADJ
ajfa-8943	63	56	relationship	relationship	NOUN
ajfa-8943	63	57	between	between	ADP
ajfa-8943	63	58	market	market	NOUN
ajfa-8943	63	59	performance	performance	NOUN
ajfa-8943	63	60	of	of	ADP
ajfa-8943	63	61	proportion	proportion	NOUN
ajfa-8943	63	62	(	(	PUNCT
ajfa-8943	63	63	tobin's	tobin's	NOUN
ajfa-8943	63	64	-	-	PUNCT
ajfa-8943	63	65	q	q	NOUN
ajfa-8943	63	66	)	)	PUNCT
ajfa-8943	63	67	and	and	CCONJ
ajfa-8943	63	68	the	the	DET
ajfa-8943	63	69	equality	equality	NOUN
ajfa-8943	63	70	of	of	ADP
ajfa-8943	63	71	reporting	reporting	NOUN
ajfa-8943	63	72	,	,	PUNCT
ajfa-8943	63	73	and	and	CCONJ
ajfa-8943	63	74	there	there	PRON
ajfa-8943	63	75	is	be	VERB
ajfa-8943	63	76	a	a	DET
ajfa-8943	63	77	significant	significant	ADJ
ajfa-8943	63	78	and	and	CCONJ
ajfa-8943	63	79	positive	positive	ADJ
ajfa-8943	63	80	relationship	relationship	NOUN
ajfa-8943	63	81	between	between	ADP
ajfa-8943	63	82	the	the	DET
ajfa-8943	63	83	market	market	NOUN
ajfa-8943	63	84	added	add	VERB
ajfa-8943	63	85	value	value	NOUN
ajfa-8943	63	86	and	and	CCONJ
ajfa-8943	63	87	quality	quality	NOUN
ajfa-8943	63	88	of	of	ADP
ajfa-8943	63	89	the	the	DET
ajfa-8943	63	90	financial	financial	ADJ
ajfa-8943	63	91	reports	report	NOUN
ajfa-8943	63	92	,	,	PUNCT
ajfa-8943	63	93	as	as	SCONJ
ajfa-8943	63	94	measured	measure	VERB
ajfa-8943	63	95	by	by	ADP
ajfa-8943	63	96	the	the	DET
ajfa-8943	63	97	quality	quality	NOUN
ajfa-8943	63	98	of	of	ADP
ajfa-8943	63	99	financial	financial	ADJ
ajfa-8943	63	100	reporting	reporting	NOUN
ajfa-8943	63	101	standards	standard	NOUN
ajfa-8943	63	102	quality	quality	NOUN
ajfa-8943	63	103	profits	profit	NOUN
ajfa-8943	63	104	.	.	PUNCT
ajfa-8943	64	1	panigrahi	panigrahi	NOUN
ajfa-8943	64	2	,	,	PUNCT
ajfa-8943	64	3	et	et	PROPN
ajfa-8943	64	4	al	al	PROPN
ajfa-8943	64	5	.	.	PUNCT
ajfa-8943	64	6	(	(	PUNCT
ajfa-8943	64	7	2014	2014	NUM
ajfa-8943	64	8	)	)	PUNCT
ajfa-8943	64	9	,	,	PUNCT
ajfa-8943	64	10	showed	show	VERB
ajfa-8943	64	11	that	that	SCONJ
ajfa-8943	64	12	earning	earn	VERB
ajfa-8943	64	13	per	per	ADP
ajfa-8943	64	14	share	share	NOUN
ajfa-8943	64	15	as	as	ADP
ajfa-8943	64	16	a	a	DET
ajfa-8943	64	17	traditional	traditional	ADJ
ajfa-8943	64	18	measure	measure	NOUN
ajfa-8943	64	19	still	still	ADV
ajfa-8943	64	20	enables	enable	VERB
ajfa-8943	64	21	the	the	DET
ajfa-8943	64	22	measurement	measurement	NOUN
ajfa-8943	64	23	of	of	ADP
ajfa-8943	64	24	shareholders	shareholder	NOUN
ajfa-8943	64	25	’	'	PUNCT
ajfa-8943	64	26	creation	creation	NOUN
ajfa-8943	64	27	.	.	PUNCT
ajfa-8943	65	1	in	in	ADP
ajfa-8943	65	2	addition	addition	NOUN
ajfa-8943	65	3	,	,	PUNCT
ajfa-8943	65	4	the	the	DET
ajfa-8943	65	5	study	study	NOUN
ajfa-8943	65	6	shows	show	VERB
ajfa-8943	65	7	that	that	SCONJ
ajfa-8943	65	8	eva	eva	NOUN
ajfa-8943	65	9	was	be	AUX
ajfa-8943	65	10	not	not	PART
ajfa-8943	65	11	used	use	VERB
ajfa-8943	65	12	by	by	ADP
ajfa-8943	65	13	investors	investor	NOUN
ajfa-8943	65	14	for	for	ADP
ajfa-8943	65	15	their	their	PRON
ajfa-8943	65	16	investment	investment	NOUN
ajfa-8943	65	17	decisions	decision	NOUN
ajfa-8943	65	18	.	.	PUNCT
ajfa-8943	66	1	nakhaei	nakhaei	NOUN
ajfa-8943	66	2	and	and	CCONJ
ajfa-8943	66	3	hamid	hamid	PROPN
ajfa-8943	66	4	(	(	PUNCT
ajfa-8943	66	5	2013	2013	NUM
ajfa-8943	66	6	)	)	PUNCT
ajfa-8943	66	7	,	,	PUNCT
ajfa-8943	66	8	indicated	indicate	VERB
ajfa-8943	66	9	that	that	SCONJ
ajfa-8943	66	10	there	there	PRON
ajfa-8943	66	11	are	be	VERB
ajfa-8943	66	12	more	more	ADJ
ajfa-8943	66	13	association	association	NOUN
ajfa-8943	66	14	between	between	ADP
ajfa-8943	66	15	accounting	accounting	NOUN
ajfa-8943	66	16	variables	variable	NOUN
ajfa-8943	66	17	and	and	CCONJ
ajfa-8943	66	18	share	share	VERB
ajfa-8943	66	19	market	market	NOUN
ajfa-8943	66	20	value	value	NOUN
ajfa-8943	66	21	,	,	PUNCT
ajfa-8943	66	22	than	than	SCONJ
ajfa-8943	66	23	economic	economic	ADJ
ajfa-8943	66	24	value	value	NOUN
ajfa-8943	66	25	added	add	VERB
ajfa-8943	66	26	,	,	PUNCT
ajfa-8943	66	27	and	and	CCONJ
ajfa-8943	66	28	the	the	DET
ajfa-8943	66	29	significant	significant	ADJ
ajfa-8943	66	30	relationship	relationship	NOUN
ajfa-8943	66	31	between	between	ADP
ajfa-8943	66	32	eva	eva	NOUN
ajfa-8943	66	33	and	and	CCONJ
ajfa-8943	66	34	market	market	NOUN
ajfa-8943	66	35	value	value	NOUN
ajfa-8943	66	36	.	.	PUNCT
ajfa-8943	67	1	peixoto	peixoto	NOUN
ajfa-8943	67	2	(	(	PUNCT
ajfa-8943	67	3	2002	2002	NUM
ajfa-8943	67	4	)	)	PUNCT
ajfa-8943	67	5	,	,	PUNCT
ajfa-8943	67	6	shows	show	VERB
ajfa-8943	67	7	that	that	SCONJ
ajfa-8943	67	8	economic	economic	ADJ
ajfa-8943	67	9	value	value	NOUN
ajfa-8943	67	10	added	add	VERB
ajfa-8943	67	11	does	do	AUX
ajfa-8943	67	12	not	not	PART
ajfa-8943	67	13	have	have	VERB
ajfa-8943	67	14	more	more	ADJ
ajfa-8943	67	15	information	information	NOUN
ajfa-8943	67	16	content	content	NOUN
ajfa-8943	67	17	than	than	ADP
ajfa-8943	67	18	traditional	traditional	ADJ
ajfa-8943	67	19	performance	performance	NOUN
ajfa-8943	67	20	measures	measure	NOUN
ajfa-8943	67	21	in	in	ADP
ajfa-8943	67	22	explaining	explain	VERB
ajfa-8943	67	23	equity	equity	NOUN
ajfa-8943	67	24	market	market	NOUN
ajfa-8943	67	25	value	value	NOUN
ajfa-8943	67	26	.	.	PUNCT
ajfa-8943	68	1	under	under	ADP
ajfa-8943	68	2	the	the	DET
ajfa-8943	68	3	changing	change	VERB
ajfa-8943	68	4	economic	economic	ADJ
ajfa-8943	68	5	developments	development	NOUN
ajfa-8943	68	6	,	,	PUNCT
ajfa-8943	68	7	the	the	DET
ajfa-8943	68	8	financial	financial	ADJ
ajfa-8943	68	9	performance	performance	NOUN
ajfa-8943	68	10	of	of	ADP
ajfa-8943	68	11	firm	firm	NOUN
ajfa-8943	68	12	and	and	CCONJ
ajfa-8943	68	13	its	its	PRON
ajfa-8943	68	14	measures	measure	NOUN
ajfa-8943	68	15	became	become	VERB
ajfa-8943	68	16	one	one	NUM
ajfa-8943	68	17	among	among	ADP
ajfa-8943	68	18	today	today	NOUN
ajfa-8943	68	19	’s	’s	PART
ajfa-8943	68	20	hot	hot	ADJ
ajfa-8943	68	21	issues	issue	NOUN
ajfa-8943	68	22	.	.	PUNCT
ajfa-8943	69	1	where	where	SCONJ
ajfa-8943	69	2	traditional	traditional	ADJ
ajfa-8943	69	3	accounting	accounting	NOUN
ajfa-8943	69	4	measures	measure	NOUN
ajfa-8943	69	5	became	become	VERB
ajfa-8943	69	6	less	less	ADV
ajfa-8943	69	7	useful	useful	ADJ
ajfa-8943	69	8	,	,	PUNCT
ajfa-8943	69	9	new	new	ADJ
ajfa-8943	69	10	modern	modern	ADJ
ajfa-8943	69	11	measures	measure	NOUN
ajfa-8943	69	12	appeared	appear	VERB
ajfa-8943	69	13	.	.	PUNCT
ajfa-8943	70	1	modern	modern	ADJ
ajfa-8943	70	2	economic	economic	ADJ
ajfa-8943	70	3	measures	measure	NOUN
ajfa-8943	70	4	are	be	AUX
ajfa-8943	70	5	more	more	ADV
ajfa-8943	70	6	useful	useful	ADJ
ajfa-8943	70	7	than	than	ADP
ajfa-8943	70	8	traditional	traditional	ADJ
ajfa-8943	70	9	measures	measure	NOUN
ajfa-8943	70	10	,	,	PUNCT
ajfa-8943	70	11	especially	especially	ADV
ajfa-8943	70	12	where	where	SCONJ
ajfa-8943	70	13	these	these	DET
ajfa-8943	70	14	measures	measure	NOUN
ajfa-8943	70	15	can	can	AUX
ajfa-8943	70	16	identify	identify	VERB
ajfa-8943	70	17	the	the	DET
ajfa-8943	70	18	quality	quality	NOUN
ajfa-8943	70	19	of	of	ADP
ajfa-8943	70	20	earnings	earning	NOUN
ajfa-8943	70	21	.	.	PUNCT
ajfa-8943	71	1	asian	asian	ADJ
ajfa-8943	71	2	journal	journal	PROPN
ajfa-8943	71	3	of	of	ADP
ajfa-8943	71	4	finance	finance	PROPN
ajfa-8943	71	5	&	&	CCONJ
ajfa-8943	71	6	accounting	accounting	PROPN
ajfa-8943	71	7	issn	issn	PROPN
ajfa-8943	71	8	1946	1946	NUM
ajfa-8943	71	9	-	-	PUNCT
ajfa-8943	71	10	052x	052x	PROPN
ajfa-8943	71	11	2016	2016	NUM
ajfa-8943	71	12	,	,	PUNCT
ajfa-8943	71	13	vol	vol	NOUN
ajfa-8943	71	14	.	.	PROPN
ajfa-8943	71	15	8	8	NUM
ajfa-8943	71	16	,	,	PUNCT
ajfa-8943	71	17	no	no	INTJ
ajfa-8943	71	18	.	.	NOUN
ajfa-8943	71	19	1	1	NUM
ajfa-8943	72	1	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-8943	72	2	82	82	NUM
ajfa-8943	72	3	therefore	therefore	ADV
ajfa-8943	72	4	,	,	PUNCT
ajfa-8943	72	5	the	the	DET
ajfa-8943	72	6	study	study	NOUN
ajfa-8943	72	7	investigates	investigate	VERB
ajfa-8943	72	8	the	the	DET
ajfa-8943	72	9	ability	ability	NOUN
ajfa-8943	72	10	of	of	ADP
ajfa-8943	72	11	traditional	traditional	ADJ
ajfa-8943	72	12	and	and	CCONJ
ajfa-8943	72	13	modern	modern	ADJ
ajfa-8943	72	14	performance	performance	NOUN
ajfa-8943	72	15	indicators	indicator	NOUN
ajfa-8943	72	16	to	to	PART
ajfa-8943	72	17	interpret	interpret	VERB
ajfa-8943	72	18	the	the	DET
ajfa-8943	72	19	phenomenon	phenomenon	NOUN
ajfa-8943	72	20	of	of	ADP
ajfa-8943	72	21	earnings	earning	NOUN
ajfa-8943	72	22	management	management	NOUN
ajfa-8943	72	23	.	.	PUNCT
ajfa-8943	73	1	based	base	VERB
ajfa-8943	73	2	on	on	ADP
ajfa-8943	73	3	this	this	DET
ajfa-8943	73	4	discussion	discussion	NOUN
ajfa-8943	73	5	,	,	PUNCT
ajfa-8943	73	6	the	the	DET
ajfa-8943	73	7	problem	problem	NOUN
ajfa-8943	73	8	of	of	ADP
ajfa-8943	73	9	the	the	DET
ajfa-8943	73	10	study	study	NOUN
ajfa-8943	73	11	can	can	AUX
ajfa-8943	73	12	be	be	AUX
ajfa-8943	73	13	well	well	ADV
ajfa-8943	73	14	presented	present	VERB
ajfa-8943	73	15	through	through	ADP
ajfa-8943	73	16	the	the	DET
ajfa-8943	73	17	following	follow	VERB
ajfa-8943	73	18	questions	question	NOUN
ajfa-8943	73	19	:	:	PUNCT
ajfa-8943	74	1	1	1	NUM
ajfa-8943	74	2	-	-	PUNCT
ajfa-8943	74	3	are	be	AUX
ajfa-8943	74	4	the	the	DET
ajfa-8943	74	5	traditional	traditional	ADJ
ajfa-8943	74	6	accounting	accounting	NOUN
ajfa-8943	74	7	performance	performance	NOUN
ajfa-8943	74	8	indicators	indicator	NOUN
ajfa-8943	74	9	of	of	ADP
ajfa-8943	74	10	roa	roa	PROPN
ajfa-8943	74	11	,	,	PUNCT
ajfa-8943	74	12	roe	roe	PROPN
ajfa-8943	74	13	,	,	PUNCT
ajfa-8943	74	14	cfo	cfo	VERB
ajfa-8943	74	15	able	able	ADJ
ajfa-8943	74	16	to	to	PART
ajfa-8943	74	17	interpret	interpret	VERB
ajfa-8943	74	18	the	the	DET
ajfa-8943	74	19	phenomenon	phenomenon	NOUN
ajfa-8943	74	20	of	of	ADP
ajfa-8943	74	21	earnings	earning	NOUN
ajfa-8943	74	22	management	management	NOUN
ajfa-8943	74	23	of	of	ADP
ajfa-8943	74	24	the	the	DET
ajfa-8943	74	25	listed	list	VERB
ajfa-8943	74	26	manufacturing	manufacturing	NOUN
ajfa-8943	74	27	firms	firm	NOUN
ajfa-8943	74	28	in	in	ADP
ajfa-8943	74	29	the	the	DET
ajfa-8943	74	30	amman	amman	PROPN
ajfa-8943	74	31	stock	stock	PROPN
ajfa-8943	74	32	exchange	exchange	PROPN
ajfa-8943	74	33	(	(	PUNCT
ajfa-8943	74	34	ase	ase	NOUN
ajfa-8943	74	35	)	)	PUNCT
ajfa-8943	74	36	?	?	PUNCT
ajfa-8943	75	1	2are	2are	NOUN
ajfa-8943	75	2	the	the	DET
ajfa-8943	75	3	modern	modern	ADJ
ajfa-8943	75	4	performance	performance	NOUN
ajfa-8943	75	5	indicators	indicator	NOUN
ajfa-8943	75	6	(	(	PUNCT
ajfa-8943	75	7	market	market	NOUN
ajfa-8943	75	8	and	and	CCONJ
ajfa-8943	75	9	economic	economic	ADJ
ajfa-8943	75	10	)	)	PUNCT
ajfa-8943	75	11	able	able	ADJ
ajfa-8943	75	12	to	to	PART
ajfa-8943	75	13	interpret	interpret	VERB
ajfa-8943	75	14	the	the	DET
ajfa-8943	75	15	phenomenon	phenomenon	NOUN
ajfa-8943	75	16	of	of	ADP
ajfa-8943	75	17	earnings	earning	NOUN
ajfa-8943	75	18	management	management	NOUN
ajfa-8943	75	19	of	of	ADP
ajfa-8943	75	20	the	the	DET
ajfa-8943	75	21	listed	list	VERB
ajfa-8943	75	22	manufacturing	manufacturing	NOUN
ajfa-8943	75	23	firms	firm	NOUN
ajfa-8943	75	24	of	of	ADP
ajfa-8943	75	25	ase	ase	PROPN
ajfa-8943	75	26	?	?	PROPN
ajfa-8943	76	1	two	two	NUM
ajfa-8943	76	2	branch	branch	NOUN
ajfa-8943	76	3	questions	question	NOUN
ajfa-8943	76	4	are	be	AUX
ajfa-8943	76	5	stemmed	stem	VERB
ajfa-8943	76	6	from	from	ADP
ajfa-8943	76	7	this	this	DET
ajfa-8943	76	8	question	question	NOUN
ajfa-8943	76	9	,	,	PUNCT
ajfa-8943	76	10	as	as	SCONJ
ajfa-8943	76	11	follows	follow	VERB
ajfa-8943	76	12	:	:	PUNCT
ajfa-8943	76	13	aare	aare	VERB
ajfa-8943	76	14	the	the	DET
ajfa-8943	76	15	market	market	NOUN
ajfa-8943	76	16	performance	performance	NOUN
ajfa-8943	76	17	indicators	indicator	NOUN
ajfa-8943	76	18	consisting	consist	VERB
ajfa-8943	76	19	of	of	ADP
ajfa-8943	76	20	mva	mva	NOUN
ajfa-8943	76	21	,	,	PUNCT
ajfa-8943	76	22	and	and	CCONJ
ajfa-8943	76	23	tobin's	tobin's	X
ajfa-8943	76	24	-	-	PUNCT
ajfa-8943	76	25	q	q	NOUN
ajfa-8943	76	26	,	,	PUNCT
ajfa-8943	76	27	able	able	ADJ
ajfa-8943	76	28	to	to	PART
ajfa-8943	76	29	interpret	interpret	VERB
ajfa-8943	76	30	the	the	DET
ajfa-8943	76	31	phenomenon	phenomenon	NOUN
ajfa-8943	76	32	of	of	ADP
ajfa-8943	76	33	earnings	earning	NOUN
ajfa-8943	76	34	management	management	NOUN
ajfa-8943	76	35	of	of	ADP
ajfa-8943	76	36	ase	ase	PROPN
ajfa-8943	76	37	?	?	PROPN
ajfa-8943	76	38	bis	bis	PROPN
ajfa-8943	76	39	eva	eva	PROPN
ajfa-8943	76	40	as	as	ADP
ajfa-8943	76	41	an	an	DET
ajfa-8943	76	42	economic	economic	ADJ
ajfa-8943	76	43	performance	performance	NOUN
ajfa-8943	76	44	indicator	indicator	NOUN
ajfa-8943	76	45	able	able	ADJ
ajfa-8943	76	46	to	to	PART
ajfa-8943	76	47	interpret	interpret	VERB
ajfa-8943	76	48	the	the	DET
ajfa-8943	76	49	phenomenon	phenomenon	NOUN
ajfa-8943	76	50	of	of	ADP
ajfa-8943	76	51	earnings	earning	NOUN
ajfa-8943	76	52	management	management	NOUN
ajfa-8943	76	53	of	of	ADP
ajfa-8943	76	54	listed	list	VERB
ajfa-8943	76	55	manufacturing	manufacturing	NOUN
ajfa-8943	76	56	firms	firm	NOUN
ajfa-8943	76	57	in	in	ADP
ajfa-8943	76	58	ase	ase	PROPN
ajfa-8943	76	59	?	?	PUNCT
ajfa-8943	77	1	the	the	DET
ajfa-8943	77	2	study	study	NOUN
ajfa-8943	77	3	objects	object	VERB
ajfa-8943	77	4	for	for	ADP
ajfa-8943	77	5	investigating	investigate	VERB
ajfa-8943	77	6	whether	whether	SCONJ
ajfa-8943	77	7	the	the	DET
ajfa-8943	77	8	traditional	traditional	ADJ
ajfa-8943	77	9	and	and	CCONJ
ajfa-8943	77	10	modern	modern	ADJ
ajfa-8943	77	11	performance	performance	NOUN
ajfa-8943	77	12	indicators	indicator	NOUN
ajfa-8943	77	13	are	be	AUX
ajfa-8943	77	14	able	able	ADJ
ajfa-8943	77	15	to	to	PART
ajfa-8943	77	16	interpret	interpret	VERB
ajfa-8943	77	17	the	the	DET
ajfa-8943	77	18	phenomenon	phenomenon	NOUN
ajfa-8943	77	19	of	of	ADP
ajfa-8943	77	20	earnings	earning	NOUN
ajfa-8943	77	21	management	management	NOUN
ajfa-8943	77	22	.	.	PUNCT
ajfa-8943	78	1	this	this	DET
ajfa-8943	78	2	objective	objective	NOUN
ajfa-8943	78	3	can	can	AUX
ajfa-8943	78	4	be	be	AUX
ajfa-8943	78	5	better	well	ADV
ajfa-8943	78	6	expressed	express	VERB
ajfa-8943	78	7	through	through	ADP
ajfa-8943	78	8	the	the	DET
ajfa-8943	78	9	following	follow	VERB
ajfa-8943	78	10	sub	sub	NOUN
ajfa-8943	78	11	-	-	NOUN
ajfa-8943	78	12	objectives	objective	NOUN
ajfa-8943	78	13	:	:	PUNCT
ajfa-8943	78	14	1to	1to	ADJ
ajfa-8943	78	15	determine	determine	VERB
ajfa-8943	78	16	the	the	DET
ajfa-8943	78	17	ability	ability	NOUN
ajfa-8943	78	18	of	of	ADP
ajfa-8943	78	19	accounting	accounting	NOUN
ajfa-8943	78	20	performance	performance	NOUN
ajfa-8943	78	21	indicators	indicator	NOUN
ajfa-8943	78	22	(	(	PUNCT
ajfa-8943	78	23	roa	roa	PROPN
ajfa-8943	78	24	,	,	PUNCT
ajfa-8943	78	25	roe	roe	NOUN
ajfa-8943	78	26	,	,	PUNCT
ajfa-8943	78	27	and	and	CCONJ
ajfa-8943	78	28	cfo	cfo	ADJ
ajfa-8943	78	29	)	)	PUNCT
ajfa-8943	78	30	in	in	ADP
ajfa-8943	78	31	interpreting	interpret	VERB
ajfa-8943	78	32	the	the	DET
ajfa-8943	78	33	phenomenon	phenomenon	NOUN
ajfa-8943	78	34	of	of	ADP
ajfa-8943	78	35	earnings	earning	NOUN
ajfa-8943	78	36	management	management	NOUN
ajfa-8943	78	37	that	that	PRON
ajfa-8943	78	38	the	the	DET
ajfa-8943	78	39	listed	list	VERB
ajfa-8943	78	40	manufacturing	manufacturing	NOUN
ajfa-8943	78	41	firms	firm	NOUN
ajfa-8943	78	42	in	in	ADP
ajfa-8943	78	43	ase	ase	NOUN
ajfa-8943	78	44	may	may	AUX
ajfa-8943	78	45	exercise	exercise	VERB
ajfa-8943	78	46	.	.	PUNCT
ajfa-8943	79	1	2to	2to	NOUN
ajfa-8943	79	2	determine	determine	VERB
ajfa-8943	79	3	the	the	DET
ajfa-8943	79	4	ability	ability	NOUN
ajfa-8943	79	5	of	of	ADP
ajfa-8943	79	6	market	market	NOUN
ajfa-8943	79	7	performance	performance	NOUN
ajfa-8943	79	8	indicators	indicator	NOUN
ajfa-8943	79	9	(	(	PUNCT
ajfa-8943	79	10	mva	mva	NOUN
ajfa-8943	79	11	,	,	PUNCT
ajfa-8943	79	12	and	and	CCONJ
ajfa-8943	79	13	tobin's	tobin's	X
ajfa-8943	79	14	-	-	PUNCT
ajfa-8943	79	15	q	q	NOUN
ajfa-8943	79	16	)	)	PUNCT
ajfa-8943	79	17	in	in	ADP
ajfa-8943	79	18	interpreting	interpret	VERB
ajfa-8943	79	19	the	the	DET
ajfa-8943	79	20	practice	practice	NOUN
ajfa-8943	79	21	of	of	ADP
ajfa-8943	79	22	earnings	earning	NOUN
ajfa-8943	79	23	management	management	NOUN
ajfa-8943	79	24	phenomenon	phenomenon	NOUN
ajfa-8943	79	25	by	by	ADP
ajfa-8943	79	26	the	the	DET
ajfa-8943	79	27	listed	list	VERB
ajfa-8943	79	28	manufacturing	manufacturing	NOUN
ajfa-8943	79	29	firms	firm	NOUN
ajfa-8943	79	30	in	in	ADP
ajfa-8943	79	31	ase	ase	PROPN
ajfa-8943	79	32	.	.	PUNCT
ajfa-8943	79	33	3to	3to	PROPN
ajfa-8943	79	34	determine	determine	VERB
ajfa-8943	79	35	the	the	DET
ajfa-8943	79	36	ability	ability	NOUN
ajfa-8943	79	37	of	of	ADP
ajfa-8943	79	38	economic	economic	ADJ
ajfa-8943	79	39	performance	performance	NOUN
ajfa-8943	79	40	indicators	indicator	NOUN
ajfa-8943	79	41	(	(	PUNCT
ajfa-8943	79	42	eva	eva	PROPN
ajfa-8943	79	43	)	)	PUNCT
ajfa-8943	79	44	in	in	ADP
ajfa-8943	79	45	interpreting	interpret	VERB
ajfa-8943	79	46	the	the	DET
ajfa-8943	79	47	phenomenon	phenomenon	NOUN
ajfa-8943	79	48	of	of	ADP
ajfa-8943	79	49	earnings	earning	NOUN
ajfa-8943	79	50	management	management	NOUN
ajfa-8943	79	51	that	that	PRON
ajfa-8943	79	52	may	may	AUX
ajfa-8943	79	53	be	be	AUX
ajfa-8943	79	54	exercised	exercise	VERB
ajfa-8943	79	55	by	by	ADP
ajfa-8943	79	56	the	the	DET
ajfa-8943	79	57	listed	list	VERB
ajfa-8943	79	58	manufacturing	manufacturing	NOUN
ajfa-8943	79	59	firms	firm	NOUN
ajfa-8943	79	60	in	in	ADP
ajfa-8943	79	61	ase	ase	PROPN
ajfa-8943	79	62	.	.	PUNCT
ajfa-8943	80	1	this	this	DET
ajfa-8943	80	2	study	study	NOUN
ajfa-8943	80	3	is	be	AUX
ajfa-8943	80	4	important	important	ADJ
ajfa-8943	80	5	because	because	SCONJ
ajfa-8943	80	6	it	it	PRON
ajfa-8943	80	7	investigates	investigate	VERB
ajfa-8943	80	8	a	a	DET
ajfa-8943	80	9	topic	topic	NOUN
ajfa-8943	80	10	that	that	PRON
ajfa-8943	80	11	recently	recently	ADV
ajfa-8943	80	12	became	become	VERB
ajfa-8943	80	13	on	on	ADP
ajfa-8943	80	14	focus	focus	NOUN
ajfa-8943	80	15	of	of	ADP
ajfa-8943	80	16	accounting	accounting	NOUN
ajfa-8943	80	17	literature	literature	NOUN
ajfa-8943	80	18	,	,	PUNCT
ajfa-8943	80	19	next	next	ADV
ajfa-8943	80	20	to	to	ADP
ajfa-8943	80	21	firm	firm	NOUN
ajfa-8943	80	22	's	's	PART
ajfa-8943	80	23	scandals	scandal	NOUN
ajfa-8943	80	24	and	and	CCONJ
ajfa-8943	80	25	firm	firm	NOUN
ajfa-8943	80	26	's	's	PART
ajfa-8943	80	27	collapses	collapse	NOUN
ajfa-8943	80	28	.	.	PUNCT
ajfa-8943	81	1	experts	expert	NOUN
ajfa-8943	81	2	and	and	CCONJ
ajfa-8943	81	3	professional	professional	ADJ
ajfa-8943	81	4	people	people	NOUN
ajfa-8943	81	5	interpreted	interpret	VERB
ajfa-8943	81	6	the	the	DET
ajfa-8943	81	7	firm	firm	NOUN
ajfa-8943	81	8	collapses	collapse	NOUN
ajfa-8943	81	9	by	by	ADP
ajfa-8943	81	10	the	the	DET
ajfa-8943	81	11	manipulation	manipulation	NOUN
ajfa-8943	81	12	practices	practice	NOUN
ajfa-8943	81	13	in	in	ADP
ajfa-8943	81	14	those	those	DET
ajfa-8943	81	15	firms	firm	NOUN
ajfa-8943	81	16	there	there	ADV
ajfa-8943	81	17	managements	management	NOUN
ajfa-8943	81	18	.	.	PUNCT
ajfa-8943	82	1	the	the	DET
ajfa-8943	82	2	managements	management	NOUN
ajfa-8943	82	3	of	of	ADP
ajfa-8943	82	4	those	those	DET
ajfa-8943	82	5	firms	firm	NOUN
ajfa-8943	82	6	exploited	exploit	VERB
ajfa-8943	82	7	the	the	DET
ajfa-8943	82	8	level	level	NOUN
ajfa-8943	82	9	of	of	ADP
ajfa-8943	82	10	flexibility	flexibility	NOUN
ajfa-8943	82	11	that	that	PRON
ajfa-8943	82	12	available	available	ADJ
ajfa-8943	82	13	in	in	ADP
ajfa-8943	82	14	accounting	accounting	NOUN
ajfa-8943	82	15	methods	method	NOUN
ajfa-8943	82	16	,	,	PUNCT
ajfa-8943	82	17	where	where	SCONJ
ajfa-8943	82	18	more	more	ADJ
ajfa-8943	82	19	than	than	ADP
ajfa-8943	82	20	one	one	NUM
ajfa-8943	82	21	accounting	accounting	NOUN
ajfa-8943	82	22	method	method	NOUN
ajfa-8943	82	23	can	can	AUX
ajfa-8943	82	24	be	be	AUX
ajfa-8943	82	25	used	use	VERB
ajfa-8943	82	26	to	to	PART
ajfa-8943	82	27	account	account	VERB
ajfa-8943	82	28	for	for	ADP
ajfa-8943	82	29	each	each	DET
ajfa-8943	82	30	item	item	NOUN
ajfa-8943	82	31	of	of	ADP
ajfa-8943	82	32	the	the	DET
ajfa-8943	82	33	financial	financial	ADJ
ajfa-8943	82	34	statements	statement	NOUN
ajfa-8943	82	35	.	.	PUNCT
ajfa-8943	83	1	as	as	ADP
ajfa-8943	83	2	a	a	DET
ajfa-8943	83	3	result	result	NOUN
ajfa-8943	83	4	,	,	PUNCT
ajfa-8943	83	5	the	the	DET
ajfa-8943	83	6	announced	announce	VERB
ajfa-8943	83	7	information	information	NOUN
ajfa-8943	83	8	of	of	ADP
ajfa-8943	83	9	collapsing	collapse	VERB
ajfa-8943	83	10	firms	firm	NOUN
ajfa-8943	83	11	did	do	AUX
ajfa-8943	83	12	not	not	PART
ajfa-8943	83	13	reflect	reflect	VERB
ajfa-8943	83	14	the	the	DET
ajfa-8943	83	15	actual	actual	ADJ
ajfa-8943	83	16	economic	economic	ADJ
ajfa-8943	83	17	events	event	NOUN
ajfa-8943	83	18	occurred	occur	VERB
ajfa-8943	83	19	during	during	ADP
ajfa-8943	83	20	accounting	accounting	NOUN
ajfa-8943	83	21	periods	period	NOUN
ajfa-8943	83	22	,	,	PUNCT
ajfa-8943	83	23	so	so	SCONJ
ajfa-8943	83	24	the	the	DET
ajfa-8943	83	25	financial	financial	ADJ
ajfa-8943	83	26	positions	position	NOUN
ajfa-8943	83	27	and	and	CCONJ
ajfa-8943	83	28	results	result	NOUN
ajfa-8943	83	29	of	of	ADP
ajfa-8943	83	30	operations	operation	NOUN
ajfa-8943	83	31	of	of	ADP
ajfa-8943	83	32	those	those	DET
ajfa-8943	83	33	firms	firm	NOUN
ajfa-8943	83	34	were	be	AUX
ajfa-8943	83	35	overstated	overstate	VERB
ajfa-8943	83	36	.	.	PUNCT
ajfa-8943	84	1	the	the	DET
ajfa-8943	84	2	importance	importance	NOUN
ajfa-8943	84	3	of	of	ADP
ajfa-8943	84	4	the	the	DET
ajfa-8943	84	5	study	study	NOUN
ajfa-8943	84	6	also	also	ADV
ajfa-8943	84	7	increases	increase	VERB
ajfa-8943	84	8	because	because	SCONJ
ajfa-8943	84	9	it	it	PRON
ajfa-8943	84	10	is	be	AUX
ajfa-8943	84	11	considered	consider	VERB
ajfa-8943	84	12	an	an	DET
ajfa-8943	84	13	attempt	attempt	NOUN
ajfa-8943	84	14	to	to	PART
ajfa-8943	84	15	interpret	interpret	VERB
ajfa-8943	84	16	the	the	DET
ajfa-8943	84	17	phenomenon	phenomenon	NOUN
ajfa-8943	84	18	of	of	ADP
ajfa-8943	84	19	earnings	earning	NOUN
ajfa-8943	84	20	management	management	NOUN
ajfa-8943	84	21	by	by	ADP
ajfa-8943	84	22	using	use	VERB
ajfa-8943	84	23	modern	modern	ADJ
ajfa-8943	84	24	metrics	metric	NOUN
ajfa-8943	84	25	of	of	ADP
ajfa-8943	84	26	performance	performance	NOUN
ajfa-8943	84	27	indicators	indicator	NOUN
ajfa-8943	84	28	of	of	ADP
ajfa-8943	84	29	the	the	DET
ajfa-8943	84	30	economic	economic	ADJ
ajfa-8943	84	31	and	and	CCONJ
ajfa-8943	84	32	market	market	NOUN
ajfa-8943	84	33	.	.	PUNCT
ajfa-8943	85	1	the	the	DET
ajfa-8943	85	2	findings	finding	NOUN
ajfa-8943	85	3	of	of	ADP
ajfa-8943	85	4	the	the	DET
ajfa-8943	85	5	study	study	NOUN
ajfa-8943	85	6	will	will	AUX
ajfa-8943	85	7	be	be	AUX
ajfa-8943	85	8	beneficial	beneficial	ADJ
ajfa-8943	85	9	and	and	CCONJ
ajfa-8943	85	10	important	important	ADJ
ajfa-8943	85	11	for	for	ADP
ajfa-8943	85	12	different	different	ADJ
ajfa-8943	85	13	parties	party	NOUN
ajfa-8943	85	14	including	include	VERB
ajfa-8943	85	15	,	,	PUNCT
ajfa-8943	85	16	shareholders	shareholder	NOUN
ajfa-8943	85	17	,	,	PUNCT
ajfa-8943	85	18	managements	management	NOUN
ajfa-8943	85	19	,	,	PUNCT
ajfa-8943	85	20	creditors	creditor	NOUN
ajfa-8943	85	21	,	,	PUNCT
ajfa-8943	85	22	and	and	CCONJ
ajfa-8943	85	23	other	other	ADJ
ajfa-8943	85	24	interested	interested	ADJ
ajfa-8943	85	25	users	user	NOUN
ajfa-8943	85	26	,	,	PUNCT
ajfa-8943	85	27	because	because	SCONJ
ajfa-8943	85	28	the	the	DET
ajfa-8943	85	29	quality	quality	NOUN
ajfa-8943	85	30	of	of	ADP
ajfa-8943	85	31	the	the	DET
ajfa-8943	85	32	reported	report	VERB
ajfa-8943	85	33	represents	represent	VERB
ajfa-8943	85	34	an	an	DET
ajfa-8943	85	35	important	important	ADJ
ajfa-8943	85	36	aspect	aspect	NOUN
ajfa-8943	85	37	in	in	ADP
ajfa-8943	85	38	the	the	DET
ajfa-8943	85	39	assessment	assessment	NOUN
ajfa-8943	85	40	of	of	ADP
ajfa-8943	85	41	asian	asian	ADJ
ajfa-8943	85	42	journal	journal	NOUN
ajfa-8943	85	43	of	of	ADP
ajfa-8943	85	44	finance	finance	PROPN
ajfa-8943	85	45	&	&	CCONJ
ajfa-8943	85	46	accounting	accounting	PROPN
ajfa-8943	85	47	issn	issn	PROPN
ajfa-8943	85	48	1946	1946	NUM
ajfa-8943	85	49	-	-	PUNCT
ajfa-8943	85	50	052x	052x	PROPN
ajfa-8943	85	51	2016	2016	NUM
ajfa-8943	85	52	,	,	PUNCT
ajfa-8943	85	53	vol	vol	NOUN
ajfa-8943	85	54	.	.	PROPN
ajfa-8943	85	55	8	8	NUM
ajfa-8943	85	56	,	,	PUNCT
ajfa-8943	85	57	no	no	INTJ
ajfa-8943	85	58	.	.	NOUN
ajfa-8943	85	59	1	1	NUM
ajfa-8943	85	60	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	85	61	83	83	NUM
ajfa-8943	85	62	financial	financial	ADJ
ajfa-8943	85	63	position	position	NOUN
ajfa-8943	85	64	,	,	PUNCT
ajfa-8943	85	65	and	and	CCONJ
ajfa-8943	85	66	in	in	ADP
ajfa-8943	85	67	estimating	estimate	VERB
ajfa-8943	85	68	future	future	ADJ
ajfa-8943	85	69	earnings	earning	NOUN
ajfa-8943	85	70	,	,	PUNCT
ajfa-8943	85	71	in	in	ADP
ajfa-8943	85	72	addition	addition	NOUN
ajfa-8943	85	73	to	to	ADP
ajfa-8943	85	74	its	its	PRON
ajfa-8943	85	75	importance	importance	NOUN
ajfa-8943	85	76	in	in	ADP
ajfa-8943	85	77	the	the	DET
ajfa-8943	85	78	decision	decision	NOUN
ajfa-8943	85	79	making	make	VERB
ajfa-8943	85	80	process	process	NOUN
ajfa-8943	85	81	that	that	PRON
ajfa-8943	85	82	users	user	NOUN
ajfa-8943	85	83	are	be	AUX
ajfa-8943	85	84	required	require	VERB
ajfa-8943	85	85	to	to	PART
ajfa-8943	85	86	take	take	VERB
ajfa-8943	85	87	.	.	PUNCT
ajfa-8943	86	1	this	this	DET
ajfa-8943	86	2	research	research	NOUN
ajfa-8943	86	3	is	be	AUX
ajfa-8943	86	4	organized	organize	VERB
ajfa-8943	86	5	as	as	SCONJ
ajfa-8943	86	6	follows	follow	VERB
ajfa-8943	86	7	:	:	PUNCT
ajfa-8943	86	8	section	section	NOUN
ajfa-8943	86	9	2	2	NUM
ajfa-8943	86	10	,	,	PUNCT
ajfa-8943	86	11	covers	cover	VERB
ajfa-8943	86	12	the	the	DET
ajfa-8943	86	13	related	related	ADJ
ajfa-8943	86	14	prior	prior	ADJ
ajfa-8943	86	15	researches	research	NOUN
ajfa-8943	86	16	,	,	PUNCT
ajfa-8943	86	17	while	while	SCONJ
ajfa-8943	86	18	the	the	DET
ajfa-8943	86	19	related	related	ADJ
ajfa-8943	86	20	literature	literature	NOUN
ajfa-8943	86	21	is	be	AUX
ajfa-8943	86	22	provided	provide	VERB
ajfa-8943	86	23	in	in	ADP
ajfa-8943	86	24	section	section	NOUN
ajfa-8943	86	25	3	3	NUM
ajfa-8943	86	26	.	.	PUNCT
ajfa-8943	86	27	section	section	NOUN
ajfa-8943	86	28	4	4	NUM
ajfa-8943	86	29	presents	present	VERB
ajfa-8943	86	30	the	the	DET
ajfa-8943	86	31	hypotheses	hypothesis	NOUN
ajfa-8943	86	32	of	of	ADP
ajfa-8943	86	33	the	the	DET
ajfa-8943	86	34	study	study	NOUN
ajfa-8943	86	35	whereas	whereas	SCONJ
ajfa-8943	86	36	section	section	NOUN
ajfa-8943	86	37	5	5	NUM
ajfa-8943	86	38	shows	show	VERB
ajfa-8943	86	39	the	the	DET
ajfa-8943	86	40	methodology	methodology	NOUN
ajfa-8943	86	41	used	use	VERB
ajfa-8943	86	42	in	in	ADP
ajfa-8943	86	43	the	the	DET
ajfa-8943	86	44	study	study	NOUN
ajfa-8943	86	45	.	.	PUNCT
ajfa-8943	87	1	section	section	NOUN
ajfa-8943	87	2	6	6	NUM
ajfa-8943	87	3	shows	show	VERB
ajfa-8943	87	4	the	the	DET
ajfa-8943	87	5	analysis	analysis	NOUN
ajfa-8943	87	6	of	of	ADP
ajfa-8943	87	7	the	the	DET
ajfa-8943	87	8	data	datum	NOUN
ajfa-8943	87	9	and	and	CCONJ
ajfa-8943	87	10	hypotheses	hypothesis	NOUN
ajfa-8943	87	11	testing	testing	NOUN
ajfa-8943	87	12	,	,	PUNCT
ajfa-8943	87	13	and	and	CCONJ
ajfa-8943	87	14	section	section	NOUN
ajfa-8943	87	15	7	7	NUM
ajfa-8943	87	16	explores	explore	VERB
ajfa-8943	87	17	the	the	DET
ajfa-8943	87	18	findings	finding	NOUN
ajfa-8943	87	19	and	and	CCONJ
ajfa-8943	87	20	the	the	DET
ajfa-8943	87	21	conclusions	conclusion	NOUN
ajfa-8943	87	22	.	.	PUNCT
ajfa-8943	88	1	2	2	X
ajfa-8943	88	2	.	.	NUM
ajfa-8943	88	3	prior	prior	ADV
ajfa-8943	88	4	researches	research	NOUN
ajfa-8943	88	5	several	several	ADJ
ajfa-8943	88	6	prior	prior	ADJ
ajfa-8943	88	7	researches	research	NOUN
ajfa-8943	88	8	investigated	investigate	VERB
ajfa-8943	88	9	some	some	DET
ajfa-8943	88	10	aspects	aspect	NOUN
ajfa-8943	88	11	of	of	ADP
ajfa-8943	88	12	the	the	DET
ajfa-8943	88	13	earnings	earning	NOUN
ajfa-8943	88	14	management	management	NOUN
ajfa-8943	88	15	phenomenon	phenomenon	NOUN
ajfa-8943	88	16	.	.	PUNCT
ajfa-8943	89	1	some	some	PRON
ajfa-8943	89	2	of	of	ADP
ajfa-8943	89	3	these	these	DET
ajfa-8943	89	4	researches	research	NOUN
ajfa-8943	89	5	were	be	AUX
ajfa-8943	89	6	based	base	VERB
ajfa-8943	89	7	on	on	ADP
ajfa-8943	89	8	a	a	DET
ajfa-8943	89	9	questionnaire	questionnaire	NOUN
ajfa-8943	89	10	,	,	PUNCT
ajfa-8943	89	11	while	while	SCONJ
ajfa-8943	89	12	others	other	NOUN
ajfa-8943	89	13	are	be	AUX
ajfa-8943	89	14	based	base	VERB
ajfa-8943	89	15	on	on	ADP
ajfa-8943	89	16	secondary	secondary	ADJ
ajfa-8943	89	17	available	available	ADJ
ajfa-8943	89	18	data	datum	NOUN
ajfa-8943	89	19	.	.	PUNCT
ajfa-8943	90	1	despite	despite	SCONJ
ajfa-8943	90	2	that	that	PRON
ajfa-8943	90	3	,	,	PUNCT
ajfa-8943	90	4	some	some	DET
ajfa-8943	90	5	aspects	aspect	NOUN
ajfa-8943	90	6	had	have	AUX
ajfa-8943	90	7	not	not	PART
ajfa-8943	90	8	been	be	AUX
ajfa-8943	90	9	given	give	VERB
ajfa-8943	90	10	the	the	DET
ajfa-8943	90	11	deserved	deserved	ADJ
ajfa-8943	90	12	importance	importance	NOUN
ajfa-8943	90	13	by	by	ADP
ajfa-8943	90	14	researchers	researcher	NOUN
ajfa-8943	90	15	,	,	PUNCT
ajfa-8943	90	16	and	and	CCONJ
ajfa-8943	90	17	still	still	ADV
ajfa-8943	90	18	they	they	PRON
ajfa-8943	90	19	need	need	VERB
ajfa-8943	90	20	more	more	ADJ
ajfa-8943	90	21	and	and	CCONJ
ajfa-8943	90	22	more	more	ADJ
ajfa-8943	90	23	investigations	investigation	NOUN
ajfa-8943	90	24	.	.	PUNCT
ajfa-8943	91	1	panigrahi	panigrahi	NOUN
ajfa-8943	91	2	,	,	PUNCT
ajfa-8943	91	3	et	et	NOUN
ajfa-8943	91	4	,	,	PUNCT
ajfa-8943	91	5	al.2014	al.2014	PROPN
ajfa-8943	91	6	)	)	PUNCT
ajfa-8943	91	7	,	,	PUNCT
ajfa-8943	91	8	compared	compare	VERB
ajfa-8943	91	9	between	between	ADP
ajfa-8943	91	10	the	the	DET
ajfa-8943	91	11	traditional	traditional	ADJ
ajfa-8943	91	12	and	and	CCONJ
ajfa-8943	91	13	economic	economic	ADJ
ajfa-8943	91	14	performance	performance	NOUN
ajfa-8943	91	15	measures	measure	NOUN
ajfa-8943	91	16	for	for	ADP
ajfa-8943	91	17	creating	create	VERB
ajfa-8943	91	18	shareholders	shareholder	NOUN
ajfa-8943	91	19	value	value	NOUN
ajfa-8943	91	20	.	.	PUNCT
ajfa-8943	92	1	the	the	DET
ajfa-8943	92	2	study	study	NOUN
ajfa-8943	92	3	had	have	AUX
ajfa-8943	92	4	been	be	AUX
ajfa-8943	92	5	based	base	VERB
ajfa-8943	92	6	on	on	ADP
ajfa-8943	92	7	a	a	DET
ajfa-8943	92	8	sample	sample	NOUN
ajfa-8943	92	9	consisted	consist	VERB
ajfa-8943	92	10	of	of	ADP
ajfa-8943	92	11	(	(	PUNCT
ajfa-8943	92	12	28	28	NUM
ajfa-8943	92	13	)	)	PUNCT
ajfa-8943	92	14	construction	construction	NOUN
ajfa-8943	92	15	public	public	ADJ
ajfa-8943	92	16	listed	list	VERB
ajfa-8943	92	17	firms	firm	NOUN
ajfa-8943	92	18	in	in	ADP
ajfa-8943	92	19	main	main	ADJ
ajfa-8943	92	20	board	board	NOUN
ajfa-8943	92	21	of	of	ADP
ajfa-8943	92	22	bursa	bursa	PROPN
ajfa-8943	92	23	malaysia	malaysia	PROPN
ajfa-8943	92	24	over	over	ADP
ajfa-8943	92	25	the	the	DET
ajfa-8943	92	26	period	period	NOUN
ajfa-8943	92	27	2003-2012.the	2003-2012.the	DET
ajfa-8943	92	28	study	study	NOUN
ajfa-8943	92	29	revealed	reveal	VERB
ajfa-8943	92	30	the	the	DET
ajfa-8943	92	31	existence	existence	NOUN
ajfa-8943	92	32	of	of	ADP
ajfa-8943	92	33	a	a	DET
ajfa-8943	92	34	positive	positive	ADJ
ajfa-8943	92	35	and	and	CCONJ
ajfa-8943	92	36	significant	significant	ADJ
ajfa-8943	92	37	relationship	relationship	NOUN
ajfa-8943	92	38	between	between	ADP
ajfa-8943	92	39	economic	economic	ADJ
ajfa-8943	92	40	value	value	NOUN
ajfa-8943	92	41	added	add	VERB
ajfa-8943	92	42	(	(	PUNCT
ajfa-8943	92	43	eva	eva	NOUN
ajfa-8943	92	44	)	)	PUNCT
ajfa-8943	92	45	and	and	CCONJ
ajfa-8943	92	46	shareholder	shareholder	NOUN
ajfa-8943	92	47	’s	’s	PART
ajfa-8943	92	48	wealth	wealth	NOUN
ajfa-8943	92	49	maximization	maximization	NOUN
ajfa-8943	92	50	.	.	PUNCT
ajfa-8943	93	1	the	the	DET
ajfa-8943	93	2	study	study	NOUN
ajfa-8943	93	3	also	also	ADV
ajfa-8943	93	4	shows	show	VERB
ajfa-8943	93	5	that	that	SCONJ
ajfa-8943	93	6	earnings	earning	NOUN
ajfa-8943	93	7	per	per	ADP
ajfa-8943	93	8	share	share	NOUN
ajfa-8943	93	9	as	as	ADP
ajfa-8943	93	10	a	a	DET
ajfa-8943	93	11	traditional	traditional	ADJ
ajfa-8943	93	12	measure	measure	NOUN
ajfa-8943	93	13	still	still	ADV
ajfa-8943	93	14	enables	enable	VERB
ajfa-8943	93	15	the	the	DET
ajfa-8943	93	16	measurement	measurement	NOUN
ajfa-8943	93	17	of	of	ADP
ajfa-8943	93	18	value	value	NOUN
ajfa-8943	93	19	creation	creation	NOUN
ajfa-8943	93	20	for	for	ADP
ajfa-8943	93	21	shareholders	shareholder	NOUN
ajfa-8943	93	22	.	.	PUNCT
ajfa-8943	94	1	in	in	ADP
ajfa-8943	94	2	addition	addition	NOUN
ajfa-8943	94	3	,	,	PUNCT
ajfa-8943	94	4	the	the	DET
ajfa-8943	94	5	study	study	NOUN
ajfa-8943	94	6	shows	show	VERB
ajfa-8943	94	7	that	that	SCONJ
ajfa-8943	94	8	the	the	DET
ajfa-8943	94	9	eva	eva	NOUN
ajfa-8943	94	10	was	be	AUX
ajfa-8943	94	11	not	not	PART
ajfa-8943	94	12	used	use	VERB
ajfa-8943	94	13	by	by	ADP
ajfa-8943	94	14	investors	investor	NOUN
ajfa-8943	94	15	for	for	ADP
ajfa-8943	94	16	their	their	PRON
ajfa-8943	94	17	investment	investment	NOUN
ajfa-8943	94	18	decisions	decision	NOUN
ajfa-8943	94	19	.	.	PUNCT
ajfa-8943	95	1	ongeri	ongeri	NOUN
ajfa-8943	95	2	(	(	PUNCT
ajfa-8943	95	3	2014	2014	NUM
ajfa-8943	95	4	)	)	PUNCT
ajfa-8943	95	5	carried	carry	VERB
ajfa-8943	95	6	out	out	ADP
ajfa-8943	95	7	an	an	DET
ajfa-8943	95	8	empirical	empirical	NOUN
ajfa-8943	95	9	to	to	PART
ajfa-8943	95	10	investigate	investigate	VERB
ajfa-8943	95	11	the	the	DET
ajfa-8943	95	12	relationship	relationship	NOUN
ajfa-8943	95	13	between	between	ADP
ajfa-8943	95	14	economic	economic	ADJ
ajfa-8943	95	15	value	value	NOUN
ajfa-8943	95	16	and	and	CCONJ
ajfa-8943	95	17	accounting	accounting	NOUN
ajfa-8943	95	18	value	value	NOUN
ajfa-8943	95	19	among	among	ADP
ajfa-8943	95	20	commercial	commercial	ADJ
ajfa-8943	95	21	banks	bank	NOUN
ajfa-8943	95	22	in	in	ADP
ajfa-8943	95	23	kenya	kenya	PROPN
ajfa-8943	95	24	as	as	ADP
ajfa-8943	95	25	a	a	DET
ajfa-8943	95	26	basis	basis	NOUN
ajfa-8943	95	27	of	of	ADP
ajfa-8943	95	28	company	company	NOUN
ajfa-8943	95	29	value	value	NOUN
ajfa-8943	95	30	.	.	PUNCT
ajfa-8943	96	1	this	this	DET
ajfa-8943	96	2	study	study	NOUN
ajfa-8943	96	3	is	be	AUX
ajfa-8943	96	4	based	base	VERB
ajfa-8943	96	5	on	on	ADP
ajfa-8943	96	6	a	a	DET
ajfa-8943	96	7	survey	survey	NOUN
ajfa-8943	96	8	that	that	PRON
ajfa-8943	96	9	encompasses	encompass	VERB
ajfa-8943	96	10	a	a	DET
ajfa-8943	96	11	target	target	NOUN
ajfa-8943	96	12	population	population	NOUN
ajfa-8943	96	13	consisting	consist	VERB
ajfa-8943	96	14	of	of	ADP
ajfa-8943	96	15	43	43	NUM
ajfa-8943	96	16	commercial	commercial	ADJ
ajfa-8943	96	17	banks	bank	NOUN
ajfa-8943	96	18	in	in	ADP
ajfa-8943	96	19	kenya	kenya	PROPN
ajfa-8943	96	20	,	,	PUNCT
ajfa-8943	96	21	where	where	SCONJ
ajfa-8943	96	22	a	a	DET
ajfa-8943	96	23	sample	sample	NOUN
ajfa-8943	96	24	consisting	consist	VERB
ajfa-8943	96	25	of	of	ADP
ajfa-8943	96	26	30	30	NUM
ajfa-8943	96	27	commercial	commercial	ADJ
ajfa-8943	96	28	banks	bank	NOUN
ajfa-8943	96	29	had	have	AUX
ajfa-8943	96	30	been	be	AUX
ajfa-8943	96	31	used	use	VERB
ajfa-8943	96	32	among	among	ADP
ajfa-8943	96	33	that	that	DET
ajfa-8943	96	34	population	population	NOUN
ajfa-8943	96	35	.	.	PUNCT
ajfa-8943	97	1	secondary	secondary	ADJ
ajfa-8943	97	2	data	datum	NOUN
ajfa-8943	97	3	of	of	ADP
ajfa-8943	97	4	published	publish	VERB
ajfa-8943	97	5	financial	financial	ADJ
ajfa-8943	97	6	reports	report	NOUN
ajfa-8943	97	7	was	be	AUX
ajfa-8943	97	8	used	use	VERB
ajfa-8943	97	9	to	to	PART
ajfa-8943	97	10	achieve	achieve	VERB
ajfa-8943	97	11	the	the	DET
ajfa-8943	97	12	objectives	objective	NOUN
ajfa-8943	97	13	of	of	ADP
ajfa-8943	97	14	the	the	DET
ajfa-8943	97	15	study	study	NOUN
ajfa-8943	97	16	over	over	ADP
ajfa-8943	97	17	the	the	DET
ajfa-8943	97	18	period	period	NOUN
ajfa-8943	97	19	2008–2012	2008–2012	NUM
ajfa-8943	97	20	,	,	PUNCT
ajfa-8943	97	21	encompassing	encompass	VERB
ajfa-8943	97	22	150	150	NUM
ajfa-8943	97	23	observations	observation	NOUN
ajfa-8943	97	24	.	.	PUNCT
ajfa-8943	98	1	the	the	DET
ajfa-8943	98	2	econometric	econometric	ADJ
ajfa-8943	98	3	results	result	NOUN
ajfa-8943	98	4	reveal	reveal	VERB
ajfa-8943	98	5	that	that	SCONJ
ajfa-8943	98	6	both	both	CCONJ
ajfa-8943	98	7	roi	roi	NOUN
ajfa-8943	98	8	and	and	CCONJ
ajfa-8943	98	9	earnings	earning	NOUN
ajfa-8943	98	10	per	per	ADP
ajfa-8943	98	11	share	share	NOUN
ajfa-8943	98	12	(	(	PUNCT
ajfa-8943	98	13	eps	eps	PROPN
ajfa-8943	98	14	)	)	PUNCT
ajfa-8943	98	15	,	,	PUNCT
ajfa-8943	98	16	have	have	VERB
ajfa-8943	98	17	a	a	DET
ajfa-8943	98	18	significant	significant	ADJ
ajfa-8943	98	19	positive	positive	ADJ
ajfa-8943	98	20	relationship	relationship	NOUN
ajfa-8943	98	21	with	with	ADP
ajfa-8943	98	22	economic	economic	ADJ
ajfa-8943	98	23	value	value	NOUN
ajfa-8943	98	24	.	.	PUNCT
ajfa-8943	99	1	on	on	ADP
ajfa-8943	99	2	the	the	DET
ajfa-8943	99	3	other	other	ADJ
ajfa-8943	99	4	hand	hand	NOUN
ajfa-8943	99	5	,	,	PUNCT
ajfa-8943	99	6	the	the	DET
ajfa-8943	99	7	findings	finding	NOUN
ajfa-8943	99	8	show	show	VERB
ajfa-8943	99	9	an	an	DET
ajfa-8943	99	10	inverse	inverse	NOUN
ajfa-8943	99	11	relationship	relationship	NOUN
ajfa-8943	99	12	between	between	ADP
ajfa-8943	99	13	roe	roe	NOUN
ajfa-8943	99	14	and	and	CCONJ
ajfa-8943	99	15	economic	economic	ADJ
ajfa-8943	99	16	value	value	NOUN
ajfa-8943	99	17	panahaianand	panahaianand	PROPN
ajfa-8943	99	18	hosseini	hosseini	PROPN
ajfa-8943	99	19	(	(	PUNCT
ajfa-8943	99	20	2013	2013	NUM
ajfa-8943	99	21	)	)	PUNCT
ajfa-8943	99	22	,	,	PUNCT
ajfa-8943	99	23	investigated	investigate	VERB
ajfa-8943	99	24	the	the	DET
ajfa-8943	99	25	effects	effect	NOUN
ajfa-8943	99	26	of	of	ADP
ajfa-8943	99	27	performance	performance	NOUN
ajfa-8943	99	28	criteria	criterion	NOUN
ajfa-8943	99	29	including	include	VERB
ajfa-8943	99	30	accounting	accounting	NOUN
ajfa-8943	99	31	,	,	PUNCT
ajfa-8943	99	32	market	market	NOUN
ajfa-8943	99	33	,	,	PUNCT
ajfa-8943	99	34	and	and	CCONJ
ajfa-8943	99	35	economy	economy	NOUN
ajfa-8943	99	36	,	,	PUNCT
ajfa-8943	99	37	on	on	ADP
ajfa-8943	99	38	the	the	DET
ajfa-8943	99	39	quality	quality	NOUN
ajfa-8943	99	40	of	of	ADP
ajfa-8943	99	41	financial	financial	ADJ
ajfa-8943	99	42	reporting	reporting	NOUN
ajfa-8943	99	43	.	.	PUNCT
ajfa-8943	100	1	the	the	DET
ajfa-8943	100	2	statistical	statistical	ADJ
ajfa-8943	100	3	population	population	NOUN
ajfa-8943	100	4	research	research	NOUN
ajfa-8943	100	5	consisted	consist	VERB
ajfa-8943	100	6	of	of	ADP
ajfa-8943	100	7	the	the	DET
ajfa-8943	100	8	companies	company	NOUN
ajfa-8943	100	9	listed	list	VERB
ajfa-8943	100	10	on	on	ADP
ajfa-8943	100	11	tehran	tehran	PROPN
ajfa-8943	100	12	stock	stock	PROPN
ajfa-8943	100	13	exchange	exchange	PROPN
ajfa-8943	100	14	over	over	ADP
ajfa-8943	100	15	the	the	DET
ajfa-8943	100	16	period	period	NOUN
ajfa-8943	100	17	2006	2006	NUM
ajfa-8943	100	18	-	-	SYM
ajfa-8943	100	19	2011	2011	NUM
ajfa-8943	100	20	.	.	PUNCT
ajfa-8943	101	1	the	the	DET
ajfa-8943	101	2	results	result	NOUN
ajfa-8943	101	3	of	of	ADP
ajfa-8943	101	4	the	the	DET
ajfa-8943	101	5	tests	test	NOUN
ajfa-8943	101	6	that	that	PRON
ajfa-8943	101	7	conducted	conduct	VERB
ajfa-8943	101	8	on	on	ADP
ajfa-8943	101	9	99	99	NUM
ajfa-8943	101	10	firms	firm	NOUN
ajfa-8943	101	11	indicate	indicate	VERB
ajfa-8943	101	12	that	that	SCONJ
ajfa-8943	101	13	there	there	PRON
ajfa-8943	101	14	is	be	VERB
ajfa-8943	101	15	a	a	DET
ajfa-8943	101	16	significant	significant	ADJ
ajfa-8943	101	17	positive	positive	ADJ
ajfa-8943	101	18	relation	relation	NOUN
ajfa-8943	101	19	between	between	ADP
ajfa-8943	101	20	roe	roe	NOUN
ajfa-8943	101	21	,	,	PUNCT
ajfa-8943	101	22	and	and	CCONJ
ajfa-8943	101	23	eps	eps	PROPN
ajfa-8943	101	24	from	from	ADP
ajfa-8943	101	25	one	one	NUM
ajfa-8943	101	26	hand	hand	NOUN
ajfa-8943	101	27	,	,	PUNCT
ajfa-8943	101	28	and	and	CCONJ
ajfa-8943	101	29	the	the	DET
ajfa-8943	101	30	quality	quality	NOUN
ajfa-8943	101	31	of	of	ADP
ajfa-8943	101	32	financial	financial	ADJ
ajfa-8943	101	33	reporting	reporting	NOUN
ajfa-8943	101	34	on	on	ADP
ajfa-8943	101	35	the	the	DET
ajfa-8943	101	36	other	other	ADJ
ajfa-8943	101	37	hand	hand	NOUN
ajfa-8943	101	38	.	.	PUNCT
ajfa-8943	102	1	in	in	ADP
ajfa-8943	102	2	addition	addition	NOUN
ajfa-8943	102	3	,	,	PUNCT
ajfa-8943	102	4	the	the	DET
ajfa-8943	102	5	study	study	NOUN
ajfa-8943	102	6	shows	show	VERB
ajfa-8943	102	7	no	no	DET
ajfa-8943	102	8	relationship	relationship	NOUN
ajfa-8943	102	9	between	between	ADP
ajfa-8943	102	10	tobin's	tobin's	NOUN
ajfa-8943	102	11	-	-	PUNCT
ajfa-8943	102	12	q	q	NOUN
ajfa-8943	102	13	and	and	CCONJ
ajfa-8943	102	14	the	the	DET
ajfa-8943	102	15	quality	quality	NOUN
ajfa-8943	102	16	of	of	ADP
ajfa-8943	102	17	financial	financial	ADJ
ajfa-8943	102	18	reporting	reporting	NOUN
ajfa-8943	102	19	.	.	PUNCT
ajfa-8943	103	1	finally	finally	ADV
ajfa-8943	103	2	,	,	PUNCT
ajfa-8943	103	3	the	the	DET
ajfa-8943	103	4	results	result	NOUN
ajfa-8943	103	5	indicate	indicate	VERB
ajfa-8943	103	6	the	the	DET
ajfa-8943	103	7	existence	existence	NOUN
ajfa-8943	103	8	of	of	ADP
ajfa-8943	103	9	a	a	DET
ajfa-8943	103	10	significant	significant	ADJ
ajfa-8943	103	11	positive	positive	ADJ
ajfa-8943	103	12	relation	relation	NOUN
ajfa-8943	103	13	between	between	ADP
ajfa-8943	103	14	market	market	NOUN
ajfa-8943	103	15	-	-	PUNCT
ajfa-8943	103	16	value	value	NOUN
ajfa-8943	103	17	added	add	VERB
ajfa-8943	103	18	and	and	CCONJ
ajfa-8943	103	19	the	the	DET
ajfa-8943	103	20	quality	quality	NOUN
ajfa-8943	103	21	of	of	ADP
ajfa-8943	103	22	financial	financial	ADJ
ajfa-8943	103	23	reporting	reporting	NOUN
ajfa-8943	103	24	.	.	PUNCT
ajfa-8943	104	1	nakhaei	nakhaei	NOUN
ajfa-8943	104	2	and	and	CCONJ
ajfa-8943	104	3	hamid	hamid	PROPN
ajfa-8943	104	4	(	(	PUNCT
ajfa-8943	104	5	2013	2013	NUM
ajfa-8943	104	6	)	)	PUNCT
ajfa-8943	104	7	,	,	PUNCT
ajfa-8943	104	8	examined	examine	VERB
ajfa-8943	104	9	the	the	DET
ajfa-8943	104	10	relative	relative	ADJ
ajfa-8943	104	11	explanatory	explanatory	ADJ
ajfa-8943	104	12	power	power	NOUN
ajfa-8943	104	13	of	of	ADP
ajfa-8943	104	14	the	the	DET
ajfa-8943	104	15	economic	economic	ADJ
ajfa-8943	104	16	value	value	NOUN
ajfa-8943	104	17	added	add	VERB
ajfa-8943	104	18	(	(	PUNCT
ajfa-8943	104	19	eva	eva	PROPN
ajfa-8943	104	20	)	)	PUNCT
ajfa-8943	104	21	model	model	NOUN
ajfa-8943	104	22	with	with	ADP
ajfa-8943	104	23	respect	respect	NOUN
ajfa-8943	104	24	to	to	PART
ajfa-8943	104	25	share	share	VERB
ajfa-8943	104	26	market	market	NOUN
ajfa-8943	104	27	value	value	NOUN
ajfa-8943	104	28	(	(	PUNCT
ajfa-8943	104	29	mv	mv	NOUN
ajfa-8943	104	30	)	)	PUNCT
ajfa-8943	104	31	compared	compare	VERB
ajfa-8943	104	32	to	to	ADP
ajfa-8943	104	33	recognized	recognize	VERB
ajfa-8943	104	34	accounting	accounting	NOUN
ajfa-8943	104	35	variables	variable	NOUN
ajfa-8943	104	36	(	(	PUNCT
ajfa-8943	104	37	net	net	ADJ
ajfa-8943	104	38	profit	profit	NOUN
ajfa-8943	104	39	and	and	CCONJ
ajfa-8943	104	40	operational	operational	ADJ
ajfa-8943	104	41	profit)in	profit)in	PROPN
ajfa-8943	104	42	tehran	tehran	PROPN
ajfa-8943	104	43	stock	stock	PROPN
ajfa-8943	104	44	exchange	exchange	PROPN
ajfa-8943	104	45	.	.	PUNCT
ajfa-8943	105	1	the	the	DET
ajfa-8943	105	2	study	study	NOUN
ajfa-8943	105	3	asian	asian	PROPN
ajfa-8943	105	4	journal	journal	PROPN
ajfa-8943	105	5	of	of	ADP
ajfa-8943	105	6	finance	finance	PROPN
ajfa-8943	105	7	&	&	CCONJ
ajfa-8943	105	8	accounting	accounting	PROPN
ajfa-8943	105	9	issn	issn	PROPN
ajfa-8943	105	10	1946	1946	NUM
ajfa-8943	105	11	-	-	PUNCT
ajfa-8943	105	12	052x	052x	PROPN
ajfa-8943	105	13	2016	2016	NUM
ajfa-8943	105	14	,	,	PUNCT
ajfa-8943	105	15	vol	vol	NOUN
ajfa-8943	105	16	.	.	PROPN
ajfa-8943	105	17	8	8	NUM
ajfa-8943	105	18	,	,	PUNCT
ajfa-8943	105	19	no	no	INTJ
ajfa-8943	105	20	.	.	NOUN
ajfa-8943	105	21	1	1	NUM
ajfa-8943	105	22	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	105	23	84	84	NUM
ajfa-8943	105	24	was	be	AUX
ajfa-8943	105	25	based	base	VERB
ajfa-8943	105	26	on	on	ADP
ajfa-8943	105	27	a	a	DET
ajfa-8943	105	28	sample	sample	NOUN
ajfa-8943	105	29	consisting	consist	VERB
ajfa-8943	105	30	of	of	ADP
ajfa-8943	105	31	87	87	NUM
ajfa-8943	105	32	non	non	ADJ
ajfa-8943	105	33	-	-	ADJ
ajfa-8943	105	34	financial	financial	ADJ
ajfa-8943	105	35	firms	firm	NOUN
ajfa-8943	105	36	over	over	ADP
ajfa-8943	105	37	the	the	DET
ajfa-8943	105	38	period	period	NOUN
ajfa-8943	105	39	2004	2004	NUM
ajfa-8943	105	40	-	-	SYM
ajfa-8943	105	41	2008	2008	NUM
ajfa-8943	105	42	.	.	PUNCT
ajfa-8943	106	1	the	the	DET
ajfa-8943	106	2	results	result	NOUN
ajfa-8943	106	3	indicated	indicate	VERB
ajfa-8943	106	4	there	there	ADV
ajfa-8943	106	5	the	the	DET
ajfa-8943	106	6	availability	availability	NOUN
ajfa-8943	106	7	of	of	ADP
ajfa-8943	106	8	more	more	ADJ
ajfa-8943	106	9	association	association	NOUN
ajfa-8943	106	10	between	between	ADP
ajfa-8943	106	11	accounting	accounting	NOUN
ajfa-8943	106	12	variables	variable	NOUN
ajfa-8943	106	13	and	and	CCONJ
ajfa-8943	106	14	share	share	NOUN
ajfa-8943	106	15	market	market	NOUN
ajfa-8943	106	16	value	value	NOUN
ajfa-8943	106	17	than	than	ADP
ajfa-8943	106	18	economic	economic	ADJ
ajfa-8943	106	19	value	value	NOUN
ajfa-8943	106	20	added	add	VERB
ajfa-8943	106	21	.	.	PUNCT
ajfa-8943	107	1	moreover	moreover	ADV
ajfa-8943	107	2	,	,	PUNCT
ajfa-8943	107	3	the	the	DET
ajfa-8943	107	4	study	study	NOUN
ajfa-8943	107	5	found	find	VERB
ajfa-8943	107	6	a	a	DET
ajfa-8943	107	7	significant	significant	ADJ
ajfa-8943	107	8	relationship	relationship	NOUN
ajfa-8943	107	9	between	between	ADP
ajfa-8943	107	10	eva	eva	NOUN
ajfa-8943	107	11	and	and	CCONJ
ajfa-8943	107	12	market	market	NOUN
ajfa-8943	107	13	value	value	NOUN
ajfa-8943	107	14	.	.	PUNCT
ajfa-8943	108	1	hamdan	hamdan	PROPN
ajfa-8943	108	2	(	(	PUNCT
ajfa-8943	108	3	2012	2012	NUM
ajfa-8943	108	4	)	)	PUNCT
ajfa-8943	108	5	,	,	PUNCT
ajfa-8943	108	6	examined	examine	VERB
ajfa-8943	108	7	the	the	DET
ajfa-8943	108	8	factors	factor	NOUN
ajfa-8943	108	9	affecting	affect	VERB
ajfa-8943	108	10	the	the	DET
ajfa-8943	108	11	level	level	NOUN
ajfa-8943	108	12	of	of	ADP
ajfa-8943	108	13	earnings	earning	NOUN
ajfa-8943	108	14	quality	quality	NOUN
ajfa-8943	108	15	in	in	ADP
ajfa-8943	108	16	different	different	ADJ
ajfa-8943	108	17	types	type	NOUN
ajfa-8943	108	18	of	of	ADP
ajfa-8943	108	19	firms	firm	NOUN
ajfa-8943	108	20	.	.	PUNCT
ajfa-8943	109	1	accounting	account	VERB
ajfa-8943	109	2	conservatism	conservatism	NOUN
ajfa-8943	109	3	,	,	PUNCT
ajfa-8943	109	4	company	company	NOUN
ajfa-8943	109	5	size	size	NOUN
ajfa-8943	109	6	,	,	PUNCT
ajfa-8943	109	7	debt	debt	NOUN
ajfa-8943	109	8	contracts	contract	NOUN
ajfa-8943	109	9	,	,	PUNCT
ajfa-8943	109	10	return	return	VERB
ajfa-8943	109	11	on	on	ADP
ajfa-8943	109	12	investment	investment	NOUN
ajfa-8943	109	13	,	,	PUNCT
ajfa-8943	109	14	corporate	corporate	ADJ
ajfa-8943	109	15	governance	governance	NOUN
ajfa-8943	109	16	,	,	PUNCT
ajfa-8943	109	17	auditing	auditing	NOUN
ajfa-8943	109	18	quality	quality	NOUN
ajfa-8943	109	19	and	and	CCONJ
ajfa-8943	109	20	audit	audit	NOUN
ajfa-8943	109	21	committees	committee	NOUN
ajfa-8943	109	22	,	,	PUNCT
ajfa-8943	109	23	all	all	PRON
ajfa-8943	109	24	of	of	ADP
ajfa-8943	109	25	these	these	DET
ajfa-8943	109	26	factors	factor	NOUN
ajfa-8943	109	27	had	have	AUX
ajfa-8943	109	28	been	be	AUX
ajfa-8943	109	29	investigated	investigate	VERB
ajfa-8943	109	30	in	in	ADP
ajfa-8943	109	31	their	their	PRON
ajfa-8943	109	32	effect	effect	NOUN
ajfa-8943	109	33	on	on	ADP
ajfa-8943	109	34	earnings	earning	NOUN
ajfa-8943	109	35	quality	quality	NOUN
ajfa-8943	109	36	.	.	PUNCT
ajfa-8943	110	1	the	the	DET
ajfa-8943	110	2	study	study	NOUN
ajfa-8943	110	3	sample	sample	NOUN
ajfa-8943	110	4	consisted	consist	VERB
ajfa-8943	110	5	of	of	ADP
ajfa-8943	110	6	50	50	NUM
ajfa-8943	110	7	listed	list	VERB
ajfa-8943	110	8	in	in	ADP
ajfa-8943	110	9	ase	ase	PROPN
ajfa-8943	110	10	,	,	PUNCT
ajfa-8943	110	11	over	over	ADP
ajfa-8943	110	12	the	the	DET
ajfa-8943	110	13	period	period	NOUN
ajfa-8943	110	14	2009	2009	NUM
ajfa-8943	110	15	-	-	SYM
ajfa-8943	110	16	2004	2004	NUM
ajfa-8943	110	17	.	.	PUNCT
ajfa-8943	111	1	the	the	DET
ajfa-8943	111	2	study	study	NOUN
ajfa-8943	111	3	shows	show	VERB
ajfa-8943	111	4	the	the	DET
ajfa-8943	111	5	existence	existence	NOUN
ajfa-8943	111	6	of	of	ADP
ajfa-8943	111	7	a	a	DET
ajfa-8943	111	8	high	high	ADJ
ajfa-8943	111	9	level	level	NOUN
ajfa-8943	111	10	of	of	ADP
ajfa-8943	111	11	earnings	earning	NOUN
ajfa-8943	111	12	quality	quality	NOUN
ajfa-8943	111	13	in	in	ADP
ajfa-8943	111	14	jordanian	jordanian	ADJ
ajfa-8943	111	15	industrial	industrial	ADJ
ajfa-8943	111	16	corporations	corporation	NOUN
ajfa-8943	111	17	.	.	PUNCT
ajfa-8943	112	1	it	it	PRON
ajfa-8943	112	2	also	also	ADV
ajfa-8943	112	3	found	find	VERB
ajfa-8943	112	4	evidence	evidence	NOUN
ajfa-8943	112	5	that	that	SCONJ
ajfa-8943	112	6	company	company	NOUN
ajfa-8943	112	7	size	size	NOUN
ajfa-8943	112	8	,	,	PUNCT
ajfa-8943	112	9	debt	debt	NOUN
ajfa-8943	112	10	contracts	contract	NOUN
ajfa-8943	112	11	and	and	CCONJ
ajfa-8943	112	12	auditing	auditing	NOUN
ajfa-8943	112	13	quality	quality	NOUN
ajfa-8943	112	14	have	have	AUX
ajfa-8943	112	15	effect	effect	NOUN
ajfa-8943	112	16	on	on	ADP
ajfa-8943	112	17	earnings	earning	NOUN
ajfa-8943	112	18	quality	quality	NOUN
ajfa-8943	112	19	.	.	PUNCT
ajfa-8943	113	1	naimi(2012	naimi(2012	ADJ
ajfa-8943	113	2	)	)	PUNCT
ajfa-8943	114	1	,	,	PUNCT
ajfa-8943	114	2	investigated	investigate	VERB
ajfa-8943	114	3	the	the	DET
ajfa-8943	114	4	relationship	relationship	NOUN
ajfa-8943	114	5	between	between	ADP
ajfa-8943	114	6	the	the	DET
ajfa-8943	114	7	equation	equation	NOUN
ajfa-8943	114	8	(	(	PUNCT
ajfa-8943	114	9	tobin's	tobin's	NOUN
ajfa-8943	114	10	-	-	PUNCT
ajfa-8943	114	11	q	q	NOUN
ajfa-8943	114	12	)	)	PUNCT
ajfa-8943	114	13	each	each	PRON
ajfa-8943	114	14	of	of	ADP
ajfa-8943	114	15	stock	stock	NOUN
ajfa-8943	114	16	price	price	NOUN
ajfa-8943	114	17	,	,	PUNCT
ajfa-8943	114	18	market	market	NOUN
ajfa-8943	114	19	value	value	NOUN
ajfa-8943	114	20	to	to	ADP
ajfa-8943	114	21	book	book	NOUN
ajfa-8943	114	22	value	value	NOUN
ajfa-8943	114	23	per	per	ADP
ajfa-8943	114	24	share	share	NOUN
ajfa-8943	114	25	(	(	PUNCT
ajfa-8943	114	26	mv	mv	PROPN
ajfa-8943	114	27	/	/	SYM
ajfa-8943	114	28	bv	bv	NOUN
ajfa-8943	114	29	)	)	PUNCT
ajfa-8943	114	30	and	and	CCONJ
ajfa-8943	114	31	price	price	NOUN
ajfa-8943	114	32	per	per	ADP
ajfa-8943	114	33	share	share	NOUN
ajfa-8943	114	34	,	,	PUNCT
ajfa-8943	114	35	based	base	VERB
ajfa-8943	114	36	on	on	ADP
ajfa-8943	114	37	a	a	DET
ajfa-8943	114	38	sample	sample	NOUN
ajfa-8943	114	39	of	of	ADP
ajfa-8943	114	40	10	10	NUM
ajfa-8943	114	41	listed	list	VERB
ajfa-8943	114	42	firms	firm	NOUN
ajfa-8943	114	43	in	in	ADP
ajfa-8943	114	44	the	the	DET
ajfa-8943	114	45	iraq	iraq	PROPN
ajfa-8943	114	46	stock	stock	NOUN
ajfa-8943	114	47	exchange	exchange	PROPN
ajfa-8943	114	48	.	.	PUNCT
ajfa-8943	115	1	the	the	DET
ajfa-8943	115	2	study	study	NOUN
ajfa-8943	115	3	found	find	VERB
ajfa-8943	115	4	that	that	SCONJ
ajfa-8943	115	5	the	the	DET
ajfa-8943	115	6	modern	modern	ADJ
ajfa-8943	115	7	performance	performance	NOUN
ajfa-8943	115	8	measure	measure	NOUN
ajfa-8943	115	9	(	(	PUNCT
ajfa-8943	115	10	tobin's	tobin's	NOUN
ajfa-8943	115	11	-	-	PUNCT
ajfa-8943	115	12	q	q	NOUN
ajfa-8943	115	13	)	)	PUNCT
ajfa-8943	115	14	expresses	express	VERB
ajfa-8943	115	15	the	the	DET
ajfa-8943	115	16	real	real	ADJ
ajfa-8943	115	17	situation	situation	NOUN
ajfa-8943	115	18	of	of	ADP
ajfa-8943	115	19	firms	firm	NOUN
ajfa-8943	115	20	more	more	ADV
ajfa-8943	115	21	than	than	ADP
ajfa-8943	115	22	traditional	traditional	ADJ
ajfa-8943	115	23	scale	scale	NOUN
ajfa-8943	115	24	(	(	PUNCT
ajfa-8943	115	25	mv	mv	PROPN
ajfa-8943	115	26	/	/	SYM
ajfa-8943	115	27	bv	bv	PROPN
ajfa-8943	115	28	)	)	PUNCT
ajfa-8943	115	29	,	,	PUNCT
ajfa-8943	115	30	and	and	CCONJ
ajfa-8943	115	31	the	the	DET
ajfa-8943	115	32	reliance	reliance	NOUN
ajfa-8943	115	33	on	on	ADP
ajfa-8943	115	34	a	a	DET
ajfa-8943	115	35	scale	scale	NOUN
ajfa-8943	115	36	(	(	PUNCT
ajfa-8943	115	37	tobin's	tobin's	NOUN
ajfa-8943	115	38	-	-	PUNCT
ajfa-8943	115	39	q	q	NOUN
ajfa-8943	115	40	)	)	PUNCT
ajfa-8943	115	41	provides	provide	VERB
ajfa-8943	115	42	an	an	DET
ajfa-8943	115	43	appropriate	appropriate	ADJ
ajfa-8943	115	44	opportunity	opportunity	NOUN
ajfa-8943	115	45	for	for	SCONJ
ajfa-8943	115	46	investors	investor	NOUN
ajfa-8943	115	47	to	to	PART
ajfa-8943	115	48	predict	predict	VERB
ajfa-8943	115	49	future	future	ADJ
ajfa-8943	115	50	performance	performance	NOUN
ajfa-8943	115	51	and	and	CCONJ
ajfa-8943	115	52	profitability	profitability	NOUN
ajfa-8943	115	53	.	.	PUNCT
ajfa-8943	116	1	nassirzadeh.et	nassirzadeh.et	NUM
ajfa-8943	116	2	,	,	PUNCT
ajfa-8943	116	3	al	al	PROPN
ajfa-8943	116	4	.	.	PROPN
ajfa-8943	116	5	(	(	PUNCT
ajfa-8943	116	6	2012	2012	NUM
ajfa-8943	116	7	)	)	PUNCT
ajfa-8943	116	8	,	,	PUNCT
ajfa-8943	116	9	examined	examine	VERB
ajfa-8943	116	10	the	the	DET
ajfa-8943	116	11	factors	factor	NOUN
ajfa-8943	116	12	affecting	affect	VERB
ajfa-8943	116	13	earnings	earning	NOUN
ajfa-8943	116	14	management	management	NOUN
ajfa-8943	116	15	of	of	ADP
ajfa-8943	116	16	listed	list	VERB
ajfa-8943	116	17	companies	company	NOUN
ajfa-8943	116	18	in	in	ADP
ajfa-8943	116	19	tehran	tehran	PROPN
ajfa-8943	116	20	stock	stock	PROPN
ajfa-8943	116	21	exchange	exchange	PROPN
ajfa-8943	116	22	.	.	PUNCT
ajfa-8943	117	1	so	so	ADV
ajfa-8943	117	2	,	,	PUNCT
ajfa-8943	117	3	the	the	DET
ajfa-8943	117	4	effects	effect	NOUN
ajfa-8943	117	5	of	of	ADP
ajfa-8943	117	6	the	the	DET
ajfa-8943	117	7	debt	debt	NOUN
ajfa-8943	117	8	-	-	PUNCT
ajfa-8943	117	9	equity	equity	NOUN
ajfa-8943	117	10	ratio	ratio	NOUN
ajfa-8943	117	11	,	,	PUNCT
ajfa-8943	117	12	firm	firm	ADJ
ajfa-8943	117	13	size	size	NOUN
ajfa-8943	117	14	,	,	PUNCT
ajfa-8943	117	15	managers	manager	NOUN
ajfa-8943	117	16	'	'	PART
ajfa-8943	117	17	bonus	bonus	NOUN
ajfa-8943	117	18	and	and	CCONJ
ajfa-8943	117	19	effective	effective	ADJ
ajfa-8943	117	20	tax	tax	NOUN
ajfa-8943	117	21	rate	rate	NOUN
ajfa-8943	117	22	on	on	ADP
ajfa-8943	117	23	earnings	earning	NOUN
ajfa-8943	117	24	management	management	NOUN
ajfa-8943	117	25	are	be	AUX
ajfa-8943	117	26	examined	examine	VERB
ajfa-8943	117	27	.	.	PUNCT
ajfa-8943	118	1	the	the	DET
ajfa-8943	118	2	sample	sample	NOUN
ajfa-8943	118	3	of	of	ADP
ajfa-8943	118	4	the	the	DET
ajfa-8943	118	5	study	study	NOUN
ajfa-8943	118	6	consisted	consist	VERB
ajfa-8943	118	7	of	of	ADP
ajfa-8943	118	8	114	114	NUM
ajfa-8943	118	9	listed	list	VERB
ajfa-8943	118	10	firms	firm	NOUN
ajfa-8943	118	11	in	in	ADP
ajfa-8943	118	12	tehran	tehran	PROPN
ajfa-8943	118	13	stock	stock	PROPN
ajfa-8943	118	14	exchange	exchange	PROPN
ajfa-8943	118	15	over	over	ADP
ajfa-8943	118	16	the	the	DET
ajfa-8943	118	17	period	period	NOUN
ajfa-8943	118	18	2006	2006	NUM
ajfa-8943	118	19	-	-	SYM
ajfa-8943	118	20	2010	2010	NUM
ajfa-8943	118	21	.	.	PUNCT
ajfa-8943	119	1	the	the	DET
ajfa-8943	119	2	results	result	NOUN
ajfa-8943	119	3	indicate	indicate	VERB
ajfa-8943	119	4	that	that	SCONJ
ajfa-8943	119	5	there	there	PRON
ajfa-8943	119	6	is	be	VERB
ajfa-8943	119	7	a	a	DET
ajfa-8943	119	8	significant	significant	ADJ
ajfa-8943	119	9	as	as	ADP
ajfa-8943	119	10	well	well	ADV
ajfa-8943	119	11	inverse	inverse	NOUN
ajfa-8943	119	12	relationship	relationship	NOUN
ajfa-8943	119	13	between	between	ADP
ajfa-8943	119	14	debt	debt	NOUN
ajfa-8943	119	15	to	to	ADP
ajfa-8943	119	16	equality	equality	NOUN
ajfa-8943	119	17	ratio	ratio	NOUN
ajfa-8943	119	18	and	and	CCONJ
ajfa-8943	119	19	earnings	earning	NOUN
ajfa-8943	119	20	management	management	NOUN
ajfa-8943	119	21	.	.	PUNCT
ajfa-8943	120	1	moreover	moreover	ADV
ajfa-8943	120	2	,	,	PUNCT
ajfa-8943	120	3	it	it	PRON
ajfa-8943	120	4	shows	show	VERB
ajfa-8943	120	5	a	a	DET
ajfa-8943	120	6	significant	significant	ADJ
ajfa-8943	120	7	positive	positive	ADJ
ajfa-8943	120	8	relationship	relationship	NOUN
ajfa-8943	120	9	between	between	ADP
ajfa-8943	120	10	firm	firm	ADJ
ajfa-8943	120	11	size	size	NOUN
ajfa-8943	120	12	and	and	CCONJ
ajfa-8943	120	13	earnings	earning	NOUN
ajfa-8943	120	14	management	management	NOUN
ajfa-8943	120	15	.	.	PUNCT
ajfa-8943	121	1	however	however	ADV
ajfa-8943	121	2	,	,	PUNCT
ajfa-8943	121	3	the	the	DET
ajfa-8943	121	4	study	study	NOUN
ajfa-8943	121	5	did	do	AUX
ajfa-8943	121	6	not	not	PART
ajfa-8943	121	7	find	find	VERB
ajfa-8943	121	8	a	a	DET
ajfa-8943	121	9	significant	significant	ADJ
ajfa-8943	121	10	relationship	relationship	NOUN
ajfa-8943	121	11	between	between	ADP
ajfa-8943	121	12	changes	change	NOUN
ajfa-8943	121	13	in	in	ADP
ajfa-8943	121	14	managers	manager	NOUN
ajfa-8943	121	15	'	'	PART
ajfa-8943	121	16	bonuses	bonus	NOUN
ajfa-8943	121	17	and	and	CCONJ
ajfa-8943	121	18	the	the	DET
ajfa-8943	121	19	effective	effective	ADJ
ajfa-8943	121	20	tax	tax	NOUN
ajfa-8943	121	21	rate	rate	NOUN
ajfa-8943	121	22	with	with	ADP
ajfa-8943	121	23	earnings	earning	NOUN
ajfa-8943	121	24	management	management	NOUN
ajfa-8943	121	25	.	.	PUNCT
ajfa-8943	122	1	radwan	radwan	NOUN
ajfa-8943	122	2	(	(	PUNCT
ajfa-8943	122	3	2011	2011	NUM
ajfa-8943	122	4	)	)	PUNCT
ajfa-8943	122	5	,	,	PUNCT
ajfa-8943	122	6	investigated	investigate	VERB
ajfa-8943	122	7	the	the	DET
ajfa-8943	122	8	nature	nature	NOUN
ajfa-8943	122	9	of	of	ADP
ajfa-8943	122	10	the	the	DET
ajfa-8943	122	11	relationship	relationship	NOUN
ajfa-8943	122	12	between	between	ADP
ajfa-8943	122	13	economic	economic	ADJ
ajfa-8943	122	14	indicators	indicator	NOUN
ajfa-8943	122	15	(	(	PUNCT
ajfa-8943	122	16	eva	eva	NOUN
ajfa-8943	122	17	and	and	CCONJ
ajfa-8943	122	18	mva	mva	PROPN
ajfa-8943	122	19	)	)	PUNCT
ajfa-8943	122	20	,	,	PUNCT
ajfa-8943	122	21	and	and	CCONJ
ajfa-8943	122	22	indicators	indicator	NOUN
ajfa-8943	122	23	of	of	ADP
ajfa-8943	122	24	traditional	traditional	ADJ
ajfa-8943	122	25	accounting	accounting	NOUN
ajfa-8943	122	26	performance	performance	NOUN
ajfa-8943	122	27	(	(	PUNCT
ajfa-8943	122	28	return	return	VERB
ajfa-8943	122	29	on	on	ADP
ajfa-8943	122	30	investment	investment	NOUN
ajfa-8943	122	31	and	and	CCONJ
ajfa-8943	122	32	roe	roe	NOUN
ajfa-8943	122	33	)	)	PUNCT
ajfa-8943	122	34	in	in	ADP
ajfa-8943	122	35	one	one	NUM
ajfa-8943	122	36	hand	hand	NOUN
ajfa-8943	122	37	,	,	PUNCT
ajfa-8943	122	38	and	and	CCONJ
ajfa-8943	122	39	stock	stock	NOUN
ajfa-8943	122	40	returns	return	NOUN
ajfa-8943	122	41	in	in	ADP
ajfa-8943	122	42	the	the	DET
ajfa-8943	122	43	other	other	ADJ
ajfa-8943	122	44	hand.the	hand.the	DET
ajfa-8943	122	45	study	study	NOUN
ajfa-8943	122	46	was	be	AUX
ajfa-8943	122	47	conducted	conduct	VERB
ajfa-8943	122	48	based	base	VERB
ajfa-8943	122	49	on	on	ADP
ajfa-8943	122	50	a	a	DET
ajfa-8943	122	51	sample	sample	NOUN
ajfa-8943	122	52	of	of	ADP
ajfa-8943	122	53	34	34	NUM
ajfa-8943	122	54	registered	register	VERB
ajfa-8943	122	55	firms	firm	NOUN
ajfa-8943	122	56	in	in	ADP
ajfa-8943	122	57	the	the	DET
ajfa-8943	122	58	saudi	saudi	ADJ
ajfa-8943	122	59	stock	stock	NOUN
ajfa-8943	122	60	market	market	NOUN
ajfa-8943	122	61	over	over	ADP
ajfa-8943	122	62	the	the	DET
ajfa-8943	122	63	period	period	NOUN
ajfa-8943	122	64	2009-2005.the	2009-2005.the	DET
ajfa-8943	122	65	study	study	NOUN
ajfa-8943	122	66	showed	show	VERB
ajfa-8943	122	67	that	that	SCONJ
ajfa-8943	122	68	traditional	traditional	ADJ
ajfa-8943	122	69	accounting	accounting	NOUN
ajfa-8943	122	70	performance	performance	NOUN
ajfa-8943	122	71	indicators	indicator	NOUN
ajfa-8943	122	72	were	be	AUX
ajfa-8943	122	73	more	more	ADV
ajfa-8943	122	74	capable	capable	ADJ
ajfa-8943	122	75	of	of	ADP
ajfa-8943	122	76	economic	economic	ADJ
ajfa-8943	122	77	performance	performance	NOUN
ajfa-8943	122	78	indicators	indicator	NOUN
ajfa-8943	122	79	in	in	ADP
ajfa-8943	122	80	the	the	DET
ajfa-8943	122	81	interpretation	interpretation	NOUN
ajfa-8943	122	82	of	of	ADP
ajfa-8943	122	83	changes	change	NOUN
ajfa-8943	122	84	to	to	ADP
ajfa-8943	122	85	stock	stock	NOUN
ajfa-8943	122	86	returns	return	NOUN
ajfa-8943	122	87	.	.	PUNCT
ajfa-8943	123	1	the	the	DET
ajfa-8943	123	2	study	study	NOUN
ajfa-8943	123	3	also	also	ADV
ajfa-8943	123	4	revealed	reveal	VERB
ajfa-8943	123	5	that	that	SCONJ
ajfa-8943	123	6	the	the	DET
ajfa-8943	123	7	accounting	accounting	NOUN
ajfa-8943	123	8	and	and	CCONJ
ajfa-8943	123	9	economic	economic	ADJ
ajfa-8943	123	10	performance	performance	NOUN
ajfa-8943	123	11	indicators	indicator	NOUN
ajfa-8943	123	12	together	together	ADV
ajfa-8943	123	13	were	be	AUX
ajfa-8943	123	14	able	able	ADJ
ajfa-8943	123	15	to	to	PART
ajfa-8943	123	16	interpret	interpret	VERB
ajfa-8943	123	17	26	26	NUM
ajfa-8943	123	18	%	%	NOUN
ajfa-8943	123	19	of	of	ADP
ajfa-8943	123	20	the	the	DET
ajfa-8943	123	21	changes	change	NOUN
ajfa-8943	123	22	in	in	ADP
ajfa-8943	123	23	stock	stock	NOUN
ajfa-8943	123	24	returns	return	NOUN
ajfa-8943	123	25	,	,	PUNCT
ajfa-8943	123	26	which	which	PRON
ajfa-8943	123	27	highlights	highlight	VERB
ajfa-8943	123	28	the	the	DET
ajfa-8943	123	29	importance	importance	NOUN
ajfa-8943	123	30	of	of	ADP
ajfa-8943	123	31	measurement	measurement	NOUN
ajfa-8943	123	32	and	and	CCONJ
ajfa-8943	123	33	disclosure	disclosure	NOUN
ajfa-8943	123	34	of	of	ADP
ajfa-8943	123	35	economic	economic	ADJ
ajfa-8943	123	36	performance	performance	NOUN
ajfa-8943	123	37	indicators	indicator	NOUN
ajfa-8943	123	38	,	,	PUNCT
ajfa-8943	123	39	as	as	ADV
ajfa-8943	123	40	well	well	ADV
ajfa-8943	123	41	as	as	ADP
ajfa-8943	123	42	the	the	DET
ajfa-8943	123	43	accounting	accounting	NOUN
ajfa-8943	123	44	of	of	ADP
ajfa-8943	123	45	performance	performance	NOUN
ajfa-8943	123	46	indicators	indicator	NOUN
ajfa-8943	123	47	,	,	PUNCT
ajfa-8943	123	48	in	in	ADP
ajfa-8943	123	49	order	order	NOUN
ajfa-8943	123	50	to	to	PART
ajfa-8943	123	51	assist	assist	VERB
ajfa-8943	123	52	management	management	NOUN
ajfa-8943	123	53	in	in	ADP
ajfa-8943	123	54	maximizing	maximize	VERB
ajfa-8943	123	55	the	the	DET
ajfa-8943	123	56	wealth	wealth	NOUN
ajfa-8943	123	57	of	of	ADP
ajfa-8943	123	58	owners	owner	NOUN
ajfa-8943	123	59	through	through	ADP
ajfa-8943	123	60	making	make	VERB
ajfa-8943	123	61	investment	investment	NOUN
ajfa-8943	123	62	decisions	decision	NOUN
ajfa-8943	123	63	that	that	PRON
ajfa-8943	123	64	achieve	achieve	VERB
ajfa-8943	123	65	returns	return	NOUN
ajfa-8943	123	66	to	to	ADP
ajfa-8943	123	67	investors	investor	NOUN
ajfa-8943	123	68	.	.	PUNCT
ajfa-8943	124	1	aldabbas	aldabbas	PROPN
ajfa-8943	124	2	(	(	PUNCT
ajfa-8943	124	3	2007	2007	NUM
ajfa-8943	124	4	)	)	PUNCT
ajfa-8943	124	5	,	,	PUNCT
ajfa-8943	124	6	carried	carry	VERB
ajfa-8943	124	7	out	out	ADP
ajfa-8943	124	8	a	a	DET
ajfa-8943	124	9	study	study	NOUN
ajfa-8943	124	10	to	to	PART
ajfa-8943	124	11	investigate	investigate	VERB
ajfa-8943	124	12	the	the	DET
ajfa-8943	124	13	relationship	relationship	NOUN
ajfa-8943	124	14	between	between	ADP
ajfa-8943	124	15	economic	economic	ADJ
ajfa-8943	124	16	evaluation	evaluation	NOUN
ajfa-8943	124	17	metrics	metric	NOUN
ajfa-8943	124	18	(	(	PUNCT
ajfa-8943	124	19	eva	eva	PROPN
ajfa-8943	124	20	,	,	PUNCT
ajfa-8943	124	21	the	the	DET
ajfa-8943	124	22	value	value	NOUN
ajfa-8943	124	23	of	of	ADP
ajfa-8943	124	24	the	the	DET
ajfa-8943	124	25	modified	modify	VERB
ajfa-8943	124	26	economic	economic	ADJ
ajfa-8943	124	27	value	value	NOUN
ajfa-8943	124	28	added	add	VERB
ajfa-8943	124	29	,	,	PUNCT
ajfa-8943	124	30	mva	mva	NOUN
ajfa-8943	124	31	,	,	PUNCT
ajfa-8943	124	32	and	and	CCONJ
ajfa-8943	124	33	residual	residual	ADJ
ajfa-8943	124	34	income	income	NOUN
ajfa-8943	124	35	)	)	PUNCT
ajfa-8943	124	36	and	and	CCONJ
ajfa-8943	124	37	accounting	accounting	NOUN
ajfa-8943	124	38	evaluation	evaluation	NOUN
ajfa-8943	124	39	metrics	metric	NOUN
ajfa-8943	124	40	(	(	PUNCT
ajfa-8943	124	41	roa	roa	PROPN
ajfa-8943	124	42	,	,	PUNCT
ajfa-8943	124	43	roe	roe	NOUN
ajfa-8943	124	44	,	,	PUNCT
ajfa-8943	124	45	net	net	ADJ
ajfa-8943	124	46	profit	profit	NOUN
ajfa-8943	124	47	,	,	PUNCT
ajfa-8943	124	48	and	and	CCONJ
ajfa-8943	124	49	operating	operate	VERB
ajfa-8943	124	50	cash	cash	NOUN
ajfa-8943	124	51	flows	flow	NOUN
ajfa-8943	124	52	)	)	PUNCT
ajfa-8943	124	53	in	in	ADP
ajfa-8943	124	54	one	one	NUM
ajfa-8943	124	55	hand	hand	NOUN
ajfa-8943	124	56	,	,	PUNCT
ajfa-8943	124	57	and	and	CCONJ
ajfa-8943	124	58	performance	performance	NOUN
ajfa-8943	124	59	of	of	ADP
ajfa-8943	124	60	firms	firm	NOUN
ajfa-8943	124	61	,	,	PUNCT
ajfa-8943	124	62	in	in	ADP
ajfa-8943	124	63	the	the	DET
ajfa-8943	124	64	other	other	ADJ
ajfa-8943	124	65	hand	hand	NOUN
ajfa-8943	124	66	.	.	PUNCT
ajfa-8943	125	1	the	the	DET
ajfa-8943	125	2	study	study	NOUN
ajfa-8943	125	3	found	find	VERB
ajfa-8943	125	4	that	that	SCONJ
ajfa-8943	125	5	asian	asian	ADJ
ajfa-8943	125	6	journal	journal	NOUN
ajfa-8943	125	7	of	of	ADP
ajfa-8943	125	8	finance	finance	PROPN
ajfa-8943	125	9	&	&	CCONJ
ajfa-8943	125	10	accounting	accounting	PROPN
ajfa-8943	125	11	issn	issn	PROPN
ajfa-8943	125	12	1946	1946	NUM
ajfa-8943	125	13	-	-	PUNCT
ajfa-8943	125	14	052x	052x	PROPN
ajfa-8943	125	15	2016	2016	NUM
ajfa-8943	125	16	,	,	PUNCT
ajfa-8943	125	17	vol	vol	NOUN
ajfa-8943	125	18	.	.	PROPN
ajfa-8943	125	19	8	8	NUM
ajfa-8943	125	20	,	,	PUNCT
ajfa-8943	125	21	no	no	INTJ
ajfa-8943	125	22	.	.	NOUN
ajfa-8943	125	23	1	1	NUM
ajfa-8943	125	24	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	125	25	85	85	NUM
ajfa-8943	125	26	the	the	DET
ajfa-8943	125	27	economic	economic	ADJ
ajfa-8943	125	28	assessment	assessment	NOUN
ajfa-8943	125	29	indicators	indicator	NOUN
ajfa-8943	125	30	have	have	VERB
ajfa-8943	125	31	a	a	DET
ajfa-8943	125	32	significant	significant	ADJ
ajfa-8943	125	33	effect	effect	NOUN
ajfa-8943	125	34	on	on	ADP
ajfa-8943	125	35	firm	firm	NOUN
ajfa-8943	125	36	’s	’s	PART
ajfa-8943	125	37	performance	performance	NOUN
ajfa-8943	125	38	,	,	PUNCT
ajfa-8943	125	39	and	and	CCONJ
ajfa-8943	125	40	there	there	PRON
ajfa-8943	125	41	are	be	VERB
ajfa-8943	125	42	differences	difference	NOUN
ajfa-8943	125	43	between	between	ADP
ajfa-8943	125	44	the	the	DET
ajfa-8943	125	45	economic	economic	ADJ
ajfa-8943	125	46	performance	performance	NOUN
ajfa-8943	125	47	indicators	indicator	NOUN
ajfa-8943	125	48	and	and	CCONJ
ajfa-8943	125	49	accounting	accounting	NOUN
ajfa-8943	125	50	performance	performance	NOUN
ajfa-8943	125	51	indicators	indicator	NOUN
ajfa-8943	125	52	in	in	ADP
ajfa-8943	125	53	assessing	assess	VERB
ajfa-8943	125	54	the	the	DET
ajfa-8943	125	55	performance	performance	NOUN
ajfa-8943	125	56	of	of	ADP
ajfa-8943	125	57	firms	firm	NOUN
ajfa-8943	125	58	.	.	PUNCT
ajfa-8943	126	1	irala	irala	PROPN
ajfa-8943	126	2	(	(	PUNCT
ajfa-8943	126	3	2005	2005	NUM
ajfa-8943	126	4	)	)	PUNCT
ajfa-8943	126	5	,	,	PUNCT
ajfa-8943	126	6	concluded	conclude	VERB
ajfa-8943	126	7	that	that	SCONJ
ajfa-8943	126	8	eva	eva	NOUN
ajfa-8943	126	9	is	be	AUX
ajfa-8943	126	10	considered	consider	VERB
ajfa-8943	126	11	a	a	DET
ajfa-8943	126	12	better	well	ADJ
ajfa-8943	126	13	measure	measure	NOUN
ajfa-8943	126	14	of	of	ADP
ajfa-8943	126	15	performance	performance	NOUN
ajfa-8943	126	16	than	than	ADP
ajfa-8943	126	17	the	the	DET
ajfa-8943	126	18	traditional	traditional	ADJ
ajfa-8943	126	19	measures	measure	NOUN
ajfa-8943	126	20	such	such	ADJ
ajfa-8943	126	21	as	as	ADP
ajfa-8943	126	22	roe	roe	PROPN
ajfa-8943	126	23	,	,	PUNCT
ajfa-8943	126	24	eps	eps	PROPN
ajfa-8943	126	25	,	,	PUNCT
ajfa-8943	126	26	roi	roi	NOUN
ajfa-8943	126	27	,	,	PUNCT
ajfa-8943	126	28	and	and	CCONJ
ajfa-8943	126	29	the	the	DET
ajfa-8943	126	30	profit	profit	NOUN
ajfa-8943	126	31	measures	measure	NOUN
ajfa-8943	126	32	.	.	PUNCT
ajfa-8943	127	1	eva	eva	PROPN
ajfa-8943	127	2	used	use	VERB
ajfa-8943	127	3	as	as	ADP
ajfa-8943	127	4	a	a	DET
ajfa-8943	127	5	performance	performance	NOUN
ajfa-8943	127	6	measure	measure	NOUN
ajfa-8943	127	7	stimulates	stimulate	VERB
ajfa-8943	127	8	managers	manager	NOUN
ajfa-8943	127	9	to	to	PART
ajfa-8943	127	10	employ	employ	VERB
ajfa-8943	127	11	a	a	DET
ajfa-8943	127	12	firm	firm	NOUN
ajfa-8943	127	13	’s	’s	PART
ajfa-8943	127	14	assets	asset	NOUN
ajfa-8943	127	15	more	more	ADV
ajfa-8943	127	16	productively	productively	ADV
ajfa-8943	127	17	and	and	CCONJ
ajfa-8943	127	18	it	it	PRON
ajfa-8943	127	19	assists	assist	VERB
ajfa-8943	127	20	in	in	ADP
ajfa-8943	127	21	reducing	reduce	VERB
ajfa-8943	127	22	differences	difference	NOUN
ajfa-8943	127	23	in	in	ADP
ajfa-8943	127	24	the	the	DET
ajfa-8943	127	25	interests	interest	NOUN
ajfa-8943	127	26	of	of	ADP
ajfa-8943	127	27	the	the	DET
ajfa-8943	127	28	managers	manager	NOUN
ajfa-8943	127	29	and	and	CCONJ
ajfa-8943	127	30	shareholders	shareholder	NOUN
ajfa-8943	127	31	.	.	PUNCT
ajfa-8943	128	1	peixoto	peixoto	NOUN
ajfa-8943	128	2	(	(	PUNCT
ajfa-8943	128	3	2002	2002	NUM
ajfa-8943	128	4	)	)	PUNCT
ajfa-8943	128	5	,	,	PUNCT
ajfa-8943	128	6	investigated	investigate	VERB
ajfa-8943	128	7	the	the	DET
ajfa-8943	128	8	relationship	relationship	NOUN
ajfa-8943	128	9	between	between	ADP
ajfa-8943	128	10	operating	operating	NOUN
ajfa-8943	128	11	profit	profit	NOUN
ajfa-8943	128	12	,	,	PUNCT
ajfa-8943	128	13	net	net	ADJ
ajfa-8943	128	14	profit	profit	NOUN
ajfa-8943	128	15	,	,	PUNCT
ajfa-8943	128	16	and	and	CCONJ
ajfa-8943	128	17	eva	eva	NOUN
ajfa-8943	128	18	with	with	ADP
ajfa-8943	128	19	firm	firm	NOUN
ajfa-8943	128	20	’s	’s	PART
ajfa-8943	128	21	market	market	NOUN
ajfa-8943	128	22	value	value	NOUN
ajfa-8943	128	23	.	.	PUNCT
ajfa-8943	129	1	the	the	DET
ajfa-8943	129	2	study	study	NOUN
ajfa-8943	129	3	had	have	AUX
ajfa-8943	129	4	been	be	AUX
ajfa-8943	129	5	prepared	prepare	VERB
ajfa-8943	129	6	based	base	VERB
ajfa-8943	129	7	on	on	ADP
ajfa-8943	129	8	a	a	DET
ajfa-8943	129	9	sample	sample	NOUN
ajfa-8943	129	10	consisting	consist	VERB
ajfa-8943	129	11	of	of	ADP
ajfa-8943	129	12	39	39	NUM
ajfa-8943	129	13	listed	list	VERB
ajfa-8943	129	14	firms	firm	NOUN
ajfa-8943	129	15	in	in	ADP
ajfa-8943	129	16	lisbon	lisbon	PROPN
ajfa-8943	129	17	securities	securities	PROPN
ajfa-8943	129	18	stock	stock	PROPN
ajfa-8943	129	19	exchange	exchange	PROPN
ajfa-8943	129	20	of	of	ADP
ajfa-8943	129	21	portugal	portugal	PROPN
ajfa-8943	129	22	,	,	PUNCT
ajfa-8943	129	23	along	along	ADP
ajfa-8943	129	24	the	the	DET
ajfa-8943	129	25	period	period	NOUN
ajfa-8943	129	26	1995	1995	NUM
ajfa-8943	129	27	-	-	SYM
ajfa-8943	129	28	1998	1998	NUM
ajfa-8943	129	29	.	.	PUNCT
ajfa-8943	130	1	the	the	DET
ajfa-8943	130	2	main	main	ADJ
ajfa-8943	130	3	conclusion	conclusion	NOUN
ajfa-8943	130	4	of	of	ADP
ajfa-8943	130	5	the	the	DET
ajfa-8943	130	6	study	study	NOUN
ajfa-8943	130	7	is	be	AUX
ajfa-8943	130	8	that	that	SCONJ
ajfa-8943	130	9	a	a	DET
ajfa-8943	130	10	correlation	correlation	NOUN
ajfa-8943	130	11	exists	exist	VERB
ajfa-8943	130	12	among	among	ADP
ajfa-8943	130	13	eva	eva	PROPN
ajfa-8943	130	14	,	,	PUNCT
ajfa-8943	130	15	operating	operating	NOUN
ajfa-8943	130	16	profit	profit	NOUN
ajfa-8943	130	17	,	,	PUNCT
ajfa-8943	130	18	and	and	CCONJ
ajfa-8943	130	19	net	net	ADJ
ajfa-8943	130	20	profit	profit	NOUN
ajfa-8943	130	21	,	,	PUNCT
ajfa-8943	130	22	with	with	ADP
ajfa-8943	130	23	market	market	NOUN
ajfa-8943	130	24	value	value	NOUN
ajfa-8943	130	25	.	.	PUNCT
ajfa-8943	131	1	the	the	DET
ajfa-8943	131	2	study	study	NOUN
ajfa-8943	131	3	also	also	ADV
ajfa-8943	131	4	shows	show	VERB
ajfa-8943	131	5	that	that	SCONJ
ajfa-8943	131	6	eva	eva	PROPN
ajfa-8943	131	7	does	do	AUX
ajfa-8943	131	8	not	not	PART
ajfa-8943	131	9	have	have	VERB
ajfa-8943	131	10	more	more	ADJ
ajfa-8943	131	11	information	information	NOUN
ajfa-8943	131	12	content	content	NOUN
ajfa-8943	131	13	than	than	ADP
ajfa-8943	131	14	traditional	traditional	ADJ
ajfa-8943	131	15	performance	performance	NOUN
ajfa-8943	131	16	measures	measure	NOUN
ajfa-8943	131	17	in	in	ADP
ajfa-8943	131	18	explaining	explain	VERB
ajfa-8943	131	19	equity	equity	NOUN
ajfa-8943	131	20	market	market	NOUN
ajfa-8943	131	21	value	value	NOUN
ajfa-8943	131	22	.	.	PUNCT
ajfa-8943	132	1	dechowand	dechowand	NOUN
ajfa-8943	132	2	dichev	dichev	PROPN
ajfa-8943	132	3	(	(	PUNCT
ajfa-8943	132	4	2002	2002	NUM
ajfa-8943	132	5	)	)	PUNCT
ajfa-8943	132	6	,	,	PUNCT
ajfa-8943	132	7	suggested	suggest	VERB
ajfa-8943	132	8	a	a	DET
ajfa-8943	132	9	new	new	ADJ
ajfa-8943	132	10	measure	measure	NOUN
ajfa-8943	132	11	of	of	ADP
ajfa-8943	132	12	one	one	NUM
ajfa-8943	132	13	aspect	aspect	NOUN
ajfa-8943	132	14	of	of	ADP
ajfa-8943	132	15	the	the	DET
ajfa-8943	132	16	quality	quality	NOUN
ajfa-8943	132	17	of	of	ADP
ajfa-8943	132	18	working	working	NOUN
ajfa-8943	132	19	capital	capital	NOUN
ajfa-8943	132	20	,	,	PUNCT
ajfa-8943	132	21	accruals	accrual	NOUN
ajfa-8943	132	22	,	,	PUNCT
ajfa-8943	132	23	and	and	CCONJ
ajfa-8943	132	24	earnings	earning	NOUN
ajfa-8943	132	25	.	.	PUNCT
ajfa-8943	133	1	one	one	NUM
ajfa-8943	133	2	role	role	NOUN
ajfa-8943	133	3	of	of	ADP
ajfa-8943	133	4	accruals	accrual	NOUN
ajfa-8943	133	5	is	be	AUX
ajfa-8943	133	6	to	to	PART
ajfa-8943	133	7	shift	shift	VERB
ajfa-8943	133	8	or	or	CCONJ
ajfa-8943	133	9	adjust	adjust	VERB
ajfa-8943	133	10	the	the	DET
ajfa-8943	133	11	recognition	recognition	NOUN
ajfa-8943	133	12	of	of	ADP
ajfa-8943	133	13	cash	cash	NOUN
ajfa-8943	133	14	flows	flow	NOUN
ajfa-8943	133	15	over	over	ADP
ajfa-8943	133	16	time	time	NOUN
ajfa-8943	133	17	,	,	PUNCT
ajfa-8943	133	18	so	so	SCONJ
ajfa-8943	133	19	that	that	SCONJ
ajfa-8943	133	20	the	the	DET
ajfa-8943	133	21	adjusted	adjust	VERB
ajfa-8943	133	22	amount	amount	NOUN
ajfa-8943	133	23	of	of	ADP
ajfa-8943	133	24	earnings	earning	NOUN
ajfa-8943	133	25	measures	measure	NOUN
ajfa-8943	133	26	in	in	ADP
ajfa-8943	133	27	a	a	DET
ajfa-8943	133	28	better	well	ADJ
ajfa-8943	133	29	form	form	NOUN
ajfa-8943	133	30	the	the	DET
ajfa-8943	133	31	financial	financial	ADJ
ajfa-8943	133	32	performance	performance	NOUN
ajfa-8943	133	33	of	of	ADP
ajfa-8943	133	34	firms	firm	NOUN
ajfa-8943	133	35	.	.	PUNCT
ajfa-8943	134	1	the	the	DET
ajfa-8943	134	2	sample	sample	NOUN
ajfa-8943	134	3	of	of	ADP
ajfa-8943	134	4	the	the	DET
ajfa-8943	134	5	study	study	NOUN
ajfa-8943	134	6	consisted	consist	VERB
ajfa-8943	134	7	1,725	1,725	NUM
ajfa-8943	134	8	firms	firm	NOUN
ajfa-8943	134	9	,	,	PUNCT
ajfa-8943	134	10	had	have	AUX
ajfa-8943	134	11	been	be	AUX
ajfa-8943	134	12	obtained	obtain	VERB
ajfa-8943	134	13	from	from	ADP
ajfa-8943	134	14	the	the	DET
ajfa-8943	134	15	compust	compust	NOUN
ajfa-8943	134	16	at	at	ADP
ajfa-8943	134	17	annual	annual	ADJ
ajfa-8943	134	18	industrial	industrial	ADJ
ajfa-8943	134	19	and	and	CCONJ
ajfa-8943	134	20	research	research	NOUN
ajfa-8943	134	21	files	file	NOUN
ajfa-8943	134	22	,	,	PUNCT
ajfa-8943	134	23	along	along	ADP
ajfa-8943	134	24	the	the	DET
ajfa-8943	134	25	period	period	NOUN
ajfa-8943	134	26	1987	1987	NUM
ajfa-8943	134	27	-	-	SYM
ajfa-8943	134	28	1999	1999	NUM
ajfa-8943	134	29	.	.	PUNCT
ajfa-8943	135	1	the	the	DET
ajfa-8943	135	2	study	study	NOUN
ajfa-8943	135	3	derives	derive	VERB
ajfa-8943	135	4	an	an	DET
ajfa-8943	135	5	empirical	empirical	ADJ
ajfa-8943	135	6	measure	measure	NOUN
ajfa-8943	135	7	of	of	ADP
ajfa-8943	135	8	accrual	accrual	ADJ
ajfa-8943	135	9	quality	quality	NOUN
ajfa-8943	135	10	as	as	ADP
ajfa-8943	135	11	the	the	DET
ajfa-8943	135	12	residuals	residual	NOUN
ajfa-8943	135	13	from	from	ADP
ajfa-8943	135	14	firm‐specific	firm‐specific	PROPN
ajfa-8943	135	15	regressions	regression	NOUN
ajfa-8943	135	16	of	of	ADP
ajfa-8943	135	17	changes	change	NOUN
ajfa-8943	135	18	in	in	ADP
ajfa-8943	135	19	working	work	VERB
ajfa-8943	135	20	capital	capital	NOUN
ajfa-8943	135	21	on	on	ADP
ajfa-8943	135	22	past	past	NOUN
ajfa-8943	135	23	,	,	PUNCT
ajfa-8943	135	24	present	present	ADJ
ajfa-8943	135	25	,	,	PUNCT
ajfa-8943	135	26	and	and	CCONJ
ajfa-8943	135	27	future	future	ADJ
ajfa-8943	135	28	operating	operate	VERB
ajfa-8943	135	29	cash	cash	NOUN
ajfa-8943	135	30	flows	flow	NOUN
ajfa-8943	135	31	.	.	PUNCT
ajfa-8943	136	1	the	the	DET
ajfa-8943	136	2	study	study	NOUN
ajfa-8943	136	3	finds	find	VERB
ajfa-8943	136	4	that	that	SCONJ
ajfa-8943	136	5	the	the	DET
ajfa-8943	136	6	measure	measure	NOUN
ajfa-8943	136	7	of	of	ADP
ajfa-8943	136	8	accrual	accrual	ADJ
ajfa-8943	136	9	quality	quality	NOUN
ajfa-8943	136	10	is	be	AUX
ajfa-8943	136	11	positively	positively	ADV
ajfa-8943	136	12	related	relate	VERB
ajfa-8943	136	13	to	to	ADP
ajfa-8943	136	14	earnings	earning	NOUN
ajfa-8943	136	15	persistence	persistence	NOUN
ajfa-8943	136	16	,	,	PUNCT
ajfa-8943	136	17	and	and	CCONJ
ajfa-8943	136	18	the	the	DET
ajfa-8943	136	19	most	most	ADV
ajfa-8943	136	20	important	important	ADJ
ajfa-8943	136	21	conclusion	conclusion	NOUN
ajfa-8943	136	22	is	be	AUX
ajfa-8943	136	23	that	that	SCONJ
ajfa-8943	136	24	everything	everything	PRON
ajfa-8943	136	25	equal	equal	ADJ
ajfa-8943	136	26	large	large	ADJ
ajfa-8943	136	27	accruals	accrual	NOUN
ajfa-8943	136	28	signify	signify	VERB
ajfa-8943	136	29	low	low	ADJ
ajfa-8943	136	30	quality	quality	NOUN
ajfa-8943	136	31	of	of	ADP
ajfa-8943	136	32	earnings	earning	NOUN
ajfa-8943	136	33	,	,	PUNCT
ajfa-8943	136	34	and	and	CCONJ
ajfa-8943	136	35	less	less	ADV
ajfa-8943	136	36	persistent	persistent	ADJ
ajfa-8943	136	37	earning	earning	NOUN
ajfa-8943	136	38	.	.	PUNCT
ajfa-8943	137	1	alkhalayleh	alkhalayleh	NOUN
ajfa-8943	137	2	(	(	PUNCT
ajfa-8943	137	3	2001	2001	NUM
ajfa-8943	137	4	)	)	PUNCT
ajfa-8943	137	5	,	,	PUNCT
ajfa-8943	137	6	investigated	investigate	VERB
ajfa-8943	137	7	the	the	DET
ajfa-8943	137	8	relationship	relationship	NOUN
ajfa-8943	137	9	between	between	ADP
ajfa-8943	137	10	the	the	DET
ajfa-8943	137	11	accounting	accounting	NOUN
ajfa-8943	137	12	performance	performance	NOUN
ajfa-8943	137	13	indicators	indicator	NOUN
ajfa-8943	137	14	of	of	ADP
ajfa-8943	137	15	market	market	NOUN
ajfa-8943	137	16	performance	performance	NOUN
ajfa-8943	137	17	,	,	PUNCT
ajfa-8943	137	18	and	and	CCONJ
ajfa-8943	137	19	market	market	NOUN
ajfa-8943	137	20	indicators	indicator	NOUN
ajfa-8943	137	21	such	such	ADJ
ajfa-8943	137	22	as	as	ADP
ajfa-8943	137	23	eps	eps	PROPN
ajfa-8943	137	24	in	in	ADP
ajfa-8943	137	25	the	the	DET
ajfa-8943	137	26	long	long	ADJ
ajfa-8943	137	27	-	-	PUNCT
ajfa-8943	137	28	range	range	NOUN
ajfa-8943	137	29	.	.	PUNCT
ajfa-8943	138	1	the	the	DET
ajfa-8943	138	2	study	study	NOUN
ajfa-8943	138	3	was	be	AUX
ajfa-8943	138	4	conducted	conduct	VERB
ajfa-8943	138	5	based	base	VERB
ajfa-8943	138	6	on	on	ADP
ajfa-8943	138	7	a	a	DET
ajfa-8943	138	8	sample	sample	NOUN
ajfa-8943	138	9	consisting	consist	VERB
ajfa-8943	138	10	40	40	NUM
ajfa-8943	138	11	manufacturing	manufacturing	NOUN
ajfa-8943	138	12	listed	list	VERB
ajfa-8943	138	13	firms	firm	NOUN
ajfa-8943	138	14	in	in	ADP
ajfa-8943	138	15	ase	ase	PROPN
ajfa-8943	138	16	0ver	0ver	VERB
ajfa-8943	138	17	the	the	DET
ajfa-8943	138	18	period	period	NOUN
ajfa-8943	138	19	1996	1996	NUM
ajfa-8943	138	20	-	-	SYM
ajfa-8943	138	21	1984	1984	NUM
ajfa-8943	138	22	.	.	PUNCT
ajfa-8943	139	1	the	the	DET
ajfa-8943	139	2	results	result	NOUN
ajfa-8943	139	3	showed	show	VERB
ajfa-8943	139	4	the	the	DET
ajfa-8943	139	5	existence	existence	NOUN
ajfa-8943	139	6	of	of	ADP
ajfa-8943	139	7	a	a	DET
ajfa-8943	139	8	statistically	statistically	ADV
ajfa-8943	139	9	significant	significant	ADJ
ajfa-8943	139	10	positive	positive	ADJ
ajfa-8943	139	11	relationship	relationship	NOUN
ajfa-8943	139	12	between	between	ADP
ajfa-8943	139	13	the	the	DET
ajfa-8943	139	14	return	return	NOUN
ajfa-8943	139	15	on	on	ADP
ajfa-8943	139	16	the	the	DET
ajfa-8943	139	17	stock	stock	NOUN
ajfa-8943	139	18	market	market	NOUN
ajfa-8943	139	19	and	and	CCONJ
ajfa-8943	139	20	all	all	PRON
ajfa-8943	139	21	of	of	ADP
ajfa-8943	139	22	roa	roa	PROPN
ajfa-8943	139	23	,	,	PUNCT
ajfa-8943	139	24	roe	roe	NOUN
ajfa-8943	139	25	,	,	PUNCT
ajfa-8943	139	26	and	and	CCONJ
ajfa-8943	139	27	that	that	SCONJ
ajfa-8943	139	28	the	the	DET
ajfa-8943	139	29	relationship	relationship	NOUN
ajfa-8943	139	30	between	between	ADP
ajfa-8943	139	31	eps	eps	PROPN
ajfa-8943	139	32	and	and	CCONJ
ajfa-8943	139	33	accounting	accounting	NOUN
ajfa-8943	139	34	performance	performance	NOUN
ajfa-8943	139	35	indicators	indicator	NOUN
ajfa-8943	139	36	(	(	PUNCT
ajfa-8943	139	37	roe	roe	PROPN
ajfa-8943	139	38	,	,	PUNCT
ajfa-8943	139	39	roa	roa	PROPN
ajfa-8943	139	40	)	)	PUNCT
ajfa-8943	139	41	be	be	AUX
ajfa-8943	139	42	strong	strong	ADJ
ajfa-8943	139	43	whenever	whenever	SCONJ
ajfa-8943	139	44	it	it	PRON
ajfa-8943	139	45	increased	increase	VERB
ajfa-8943	139	46	probationary	probationary	ADJ
ajfa-8943	139	47	period	period	NOUN
ajfa-8943	139	48	sloan	sloan	PROPN
ajfa-8943	139	49	(	(	PUNCT
ajfa-8943	139	50	1996	1996	NUM
ajfa-8943	139	51	)	)	PUNCT
ajfa-8943	139	52	identifies	identify	VERB
ajfa-8943	139	53	the	the	DET
ajfa-8943	139	54	source	source	NOUN
ajfa-8943	139	55	of	of	ADP
ajfa-8943	139	56	information	information	NOUN
ajfa-8943	139	57	in	in	ADP
ajfa-8943	139	58	accruals	accrual	NOUN
ajfa-8943	139	59	about	about	ADP
ajfa-8943	139	60	earnings	earning	NOUN
ajfa-8943	139	61	quality	quality	NOUN
ajfa-8943	139	62	.	.	PUNCT
ajfa-8943	140	1	the	the	DET
ajfa-8943	140	2	results	result	NOUN
ajfa-8943	140	3	show	show	VERB
ajfa-8943	140	4	that	that	SCONJ
ajfa-8943	140	5	information	information	NOUN
ajfa-8943	140	6	in	in	ADP
ajfa-8943	140	7	accruals	accrual	NOUN
ajfa-8943	140	8	about	about	ADP
ajfa-8943	140	9	earnings	earning	NOUN
ajfa-8943	140	10	quality	quality	NOUN
ajfa-8943	140	11	originates	originate	NOUN
ajfa-8943	140	12	from	from	ADP
ajfa-8943	140	13	both	both	DET
ajfa-8943	140	14	growth	growth	NOUN
ajfa-8943	140	15	in	in	ADP
ajfa-8943	140	16	the	the	DET
ajfa-8943	140	17	scale	scale	NOUN
ajfa-8943	140	18	of	of	ADP
ajfa-8943	140	19	operations	operation	NOUN
ajfa-8943	140	20	and	and	CCONJ
ajfa-8943	140	21	deterioration	deterioration	NOUN
ajfa-8943	140	22	in	in	ADP
ajfa-8943	140	23	the	the	DET
ajfa-8943	140	24	efficiency	efficiency	NOUN
ajfa-8943	140	25	of	of	ADP
ajfa-8943	140	26	asset	asset	NOUN
ajfa-8943	140	27	usage	usage	NOUN
ajfa-8943	140	28	.	.	PUNCT
ajfa-8943	141	1	the	the	DET
ajfa-8943	141	2	main	main	ADJ
ajfa-8943	141	3	conclusion	conclusion	NOUN
ajfa-8943	141	4	of	of	ADP
ajfa-8943	141	5	the	the	DET
ajfa-8943	141	6	study	study	NOUN
ajfa-8943	141	7	is	be	AUX
ajfa-8943	141	8	that	that	SCONJ
ajfa-8943	141	9	a	a	DET
ajfa-8943	141	10	total	total	ADJ
ajfa-8943	141	11	accruals	accrual	NOUN
ajfa-8943	141	12	,	,	PUNCT
ajfa-8943	141	13	defined	define	VERB
ajfa-8943	141	14	as	as	ADP
ajfa-8943	141	15	the	the	DET
ajfa-8943	141	16	difference	difference	NOUN
ajfa-8943	141	17	between	between	ADP
ajfa-8943	141	18	earnings	earning	NOUN
ajfa-8943	141	19	and	and	CCONJ
ajfa-8943	141	20	free	free	ADJ
ajfa-8943	141	21	cash	cash	NOUN
ajfa-8943	141	22	flows	flow	NOUN
ajfa-8943	141	23	,	,	PUNCT
ajfa-8943	141	24	provide	provide	VERB
ajfa-8943	141	25	an	an	DET
ajfa-8943	141	26	intuitive	intuitive	ADJ
ajfa-8943	141	27	,	,	PUNCT
ajfa-8943	141	28	robust	robust	ADJ
ajfa-8943	141	29	and	and	CCONJ
ajfa-8943	141	30	parsimonious	parsimonious	ADJ
ajfa-8943	141	31	measure	measure	NOUN
ajfa-8943	141	32	of	of	ADP
ajfa-8943	141	33	earnings	earning	NOUN
ajfa-8943	141	34	quality	quality	NOUN
ajfa-8943	141	35	.	.	PUNCT
ajfa-8943	142	1	also	also	ADV
ajfa-8943	142	2	results	result	NOUN
ajfa-8943	142	3	indicate	indicate	VERB
ajfa-8943	142	4	that	that	SCONJ
ajfa-8943	142	5	the	the	DET
ajfa-8943	142	6	information	information	NOUN
ajfa-8943	142	7	in	in	ADP
ajfa-8943	142	8	accruals	accrual	NOUN
ajfa-8943	142	9	about	about	ADP
ajfa-8943	142	10	earnings	earning	NOUN
ajfa-8943	142	11	quality	quality	NOUN
ajfa-8943	142	12	is	be	AUX
ajfa-8943	142	13	not	not	PART
ajfa-8943	142	14	attributable	attributable	ADJ
ajfa-8943	142	15	to	to	ADP
ajfa-8943	142	16	a	a	DET
ajfa-8943	142	17	single	single	ADJ
ajfa-8943	142	18	factor	factor	NOUN
ajfa-8943	142	19	,	,	PUNCT
ajfa-8943	142	20	such	such	ADJ
ajfa-8943	142	21	as	as	ADP
ajfa-8943	142	22	'	'	PUNCT
ajfa-8943	142	23	discretionary	discretionary	ADJ
ajfa-8943	142	24	'	'	PUNCT
ajfa-8943	142	25	accruals	accrual	NOUN
ajfa-8943	142	26	or	or	CCONJ
ajfa-8943	142	27	firm	firm	ADJ
ajfa-8943	142	28	growth	growth	NOUN
ajfa-8943	142	29	.	.	PUNCT
ajfa-8943	143	1	based	base	VERB
ajfa-8943	143	2	on	on	ADP
ajfa-8943	143	3	the	the	DET
ajfa-8943	143	4	above	above	ADV
ajfa-8943	143	5	related	related	ADJ
ajfa-8943	143	6	research	research	NOUN
ajfa-8943	143	7	,	,	PUNCT
ajfa-8943	143	8	it	it	PRON
ajfa-8943	143	9	is	be	AUX
ajfa-8943	143	10	noted	note	VERB
ajfa-8943	143	11	that	that	SCONJ
ajfa-8943	143	12	most	most	ADJ
ajfa-8943	143	13	of	of	ADP
ajfa-8943	143	14	prior	prior	ADJ
ajfa-8943	143	15	researches	research	NOUN
ajfa-8943	143	16	had	have	AUX
ajfa-8943	143	17	addressed	address	VERB
ajfa-8943	143	18	a	a	DET
ajfa-8943	143	19	relationship	relationship	NOUN
ajfa-8943	143	20	between	between	ADP
ajfa-8943	143	21	eva	eva	PROPN
ajfa-8943	143	22	,	,	PUNCT
ajfa-8943	143	23	market	market	NOUN
ajfa-8943	143	24	value	value	NOUN
ajfa-8943	143	25	per	per	ADP
ajfa-8943	143	26	share	share	NOUN
ajfa-8943	143	27	,	,	PUNCT
ajfa-8943	143	28	and	and	CCONJ
ajfa-8943	143	29	their	their	PRON
ajfa-8943	143	30	ability	ability	NOUN
ajfa-8943	143	31	to	to	PART
ajfa-8943	143	32	explain	explain	VERB
ajfa-8943	143	33	the	the	DET
ajfa-8943	143	34	change	change	NOUN
ajfa-8943	143	35	in	in	ADP
ajfa-8943	143	36	the	the	DET
ajfa-8943	143	37	market	market	NOUN
ajfa-8943	143	38	value	value	NOUN
ajfa-8943	143	39	of	of	ADP
ajfa-8943	143	40	the	the	DET
ajfa-8943	143	41	shares	share	NOUN
ajfa-8943	143	42	.	.	PUNCT
ajfa-8943	144	1	some	some	DET
ajfa-8943	144	2	prior	prior	ADJ
ajfa-8943	144	3	researches	research	NOUN
ajfa-8943	144	4	focused	focus	VERB
ajfa-8943	144	5	on	on	ADP
ajfa-8943	144	6	the	the	DET
ajfa-8943	144	7	comparison	comparison	NOUN
ajfa-8943	144	8	between	between	ADP
ajfa-8943	144	9	the	the	DET
ajfa-8943	144	10	asian	asian	ADJ
ajfa-8943	144	11	journal	journal	NOUN
ajfa-8943	144	12	of	of	ADP
ajfa-8943	144	13	finance	finance	PROPN
ajfa-8943	144	14	&	&	CCONJ
ajfa-8943	144	15	accounting	accounting	PROPN
ajfa-8943	144	16	issn	issn	PROPN
ajfa-8943	144	17	1946	1946	NUM
ajfa-8943	144	18	-	-	PUNCT
ajfa-8943	144	19	052x	052x	PROPN
ajfa-8943	144	20	2016	2016	NUM
ajfa-8943	144	21	,	,	PUNCT
ajfa-8943	144	22	vol	vol	NOUN
ajfa-8943	144	23	.	.	PROPN
ajfa-8943	144	24	8	8	NUM
ajfa-8943	144	25	,	,	PUNCT
ajfa-8943	144	26	no	no	INTJ
ajfa-8943	144	27	.	.	NOUN
ajfa-8943	144	28	1	1	NUM
ajfa-8943	144	29	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	144	30	86	86	NUM
ajfa-8943	144	31	nature	nature	NOUN
ajfa-8943	144	32	of	of	ADP
ajfa-8943	144	33	the	the	DET
ajfa-8943	144	34	relationship	relationship	NOUN
ajfa-8943	144	35	between	between	ADP
ajfa-8943	144	36	traditional	traditional	ADJ
ajfa-8943	144	37	measurement	measurement	NOUN
ajfa-8943	144	38	methods	method	NOUN
ajfa-8943	144	39	and	and	CCONJ
ajfa-8943	144	40	their	their	PRON
ajfa-8943	144	41	ability	ability	NOUN
ajfa-8943	144	42	such	such	ADJ
ajfa-8943	144	43	as	as	ADP
ajfa-8943	144	44	:	:	PUNCT
ajfa-8943	144	45	roa	roa	PROPN
ajfa-8943	144	46	,	,	PUNCT
ajfa-8943	144	47	roe	roe	PROPN
ajfa-8943	144	48	and	and	CCONJ
ajfa-8943	144	49	cfo	cfo	PROPN
ajfa-8943	144	50	,	,	PUNCT
ajfa-8943	144	51	where	where	SCONJ
ajfa-8943	144	52	all	all	DET
ajfa-8943	144	53	the	the	DET
ajfa-8943	144	54	studies	study	NOUN
ajfa-8943	144	55	focused	focus	VERB
ajfa-8943	144	56	on	on	ADP
ajfa-8943	144	57	the	the	DET
ajfa-8943	144	58	effect	effect	NOUN
ajfa-8943	144	59	of	of	ADP
ajfa-8943	144	60	the	the	DET
ajfa-8943	144	61	eva	eva	NOUN
ajfa-8943	144	62	on	on	ADP
ajfa-8943	144	63	the	the	DET
ajfa-8943	144	64	market	market	NOUN
ajfa-8943	144	65	value	value	NOUN
ajfa-8943	144	66	of	of	ADP
ajfa-8943	144	67	shares	share	NOUN
ajfa-8943	144	68	,	,	PUNCT
ajfa-8943	144	69	or	or	CCONJ
ajfa-8943	144	70	studied	study	VERB
ajfa-8943	144	71	the	the	DET
ajfa-8943	144	72	relationship	relationship	NOUN
ajfa-8943	144	73	between	between	ADP
ajfa-8943	144	74	them	they	PRON
ajfa-8943	144	75	.	.	PUNCT
ajfa-8943	145	1	this	this	DET
ajfa-8943	145	2	study	study	NOUN
ajfa-8943	145	3	is	be	AUX
ajfa-8943	145	4	different	different	ADJ
ajfa-8943	145	5	where	where	SCONJ
ajfa-8943	145	6	it	it	PRON
ajfa-8943	145	7	investigating	investigate	VERB
ajfa-8943	145	8	the	the	DET
ajfa-8943	145	9	extent	extent	NOUN
ajfa-8943	145	10	of	of	ADP
ajfa-8943	145	11	performance	performance	NOUN
ajfa-8943	145	12	indicators	indicator	NOUN
ajfa-8943	145	13	of	of	ADP
ajfa-8943	145	14	economic	economic	ADJ
ajfa-8943	145	15	,	,	PUNCT
ajfa-8943	145	16	market	market	NOUN
ajfa-8943	145	17	,	,	PUNCT
ajfa-8943	145	18	and	and	CCONJ
ajfa-8943	145	19	accounting	account	VERB
ajfa-8943	145	20	in	in	ADP
ajfa-8943	145	21	interpreting	interpret	VERB
ajfa-8943	145	22	the	the	DET
ajfa-8943	145	23	phenomenon	phenomenon	NOUN
ajfa-8943	145	24	of	of	ADP
ajfa-8943	145	25	earnings	earning	NOUN
ajfa-8943	145	26	management	management	NOUN
ajfa-8943	145	27	to	to	PART
ajfa-8943	145	28	show	show	VERB
ajfa-8943	145	29	the	the	DET
ajfa-8943	145	30	benefits	benefit	NOUN
ajfa-8943	145	31	of	of	ADP
ajfa-8943	145	32	these	these	DET
ajfa-8943	145	33	indicators	indicator	NOUN
ajfa-8943	145	34	for	for	ADP
ajfa-8943	145	35	users	user	NOUN
ajfa-8943	145	36	of	of	ADP
ajfa-8943	145	37	financial	financial	ADJ
ajfa-8943	145	38	statements	statement	NOUN
ajfa-8943	145	39	to	to	PART
ajfa-8943	145	40	enable	enable	VERB
ajfa-8943	145	41	them	they	PRON
ajfa-8943	145	42	to	to	PART
ajfa-8943	145	43	take	take	VERB
ajfa-8943	145	44	good	good	ADJ
ajfa-8943	145	45	decisions	decision	NOUN
ajfa-8943	145	46	.	.	PUNCT
ajfa-8943	146	1	3	3	X
ajfa-8943	146	2	.	.	X
ajfa-8943	146	3	study	study	NOUN
ajfa-8943	146	4	hypotheses	hypothesis	NOUN
ajfa-8943	146	5	based	base	VERB
ajfa-8943	146	6	on	on	ADP
ajfa-8943	146	7	the	the	DET
ajfa-8943	146	8	survey	survey	NOUN
ajfa-8943	146	9	made	make	VERB
ajfa-8943	146	10	of	of	ADP
ajfa-8943	146	11	the	the	DET
ajfa-8943	146	12	related	relate	VERB
ajfa-8943	146	13	literature	literature	NOUN
ajfa-8943	146	14	and	and	CCONJ
ajfa-8943	146	15	prior	prior	ADJ
ajfa-8943	146	16	researches	research	NOUN
ajfa-8943	146	17	of	of	ADP
ajfa-8943	146	18	traditional	traditional	ADJ
ajfa-8943	146	19	,	,	PUNCT
ajfa-8943	146	20	modern	modern	ADJ
ajfa-8943	146	21	performance	performance	NOUN
ajfa-8943	146	22	indicators	indicator	NOUN
ajfa-8943	146	23	and	and	CCONJ
ajfa-8943	146	24	earnings	earning	NOUN
ajfa-8943	146	25	quality	quality	NOUN
ajfa-8943	146	26	,	,	PUNCT
ajfa-8943	146	27	two	two	NUM
ajfa-8943	146	28	key	key	ADJ
ajfa-8943	146	29	hypotheses	hypothesis	NOUN
ajfa-8943	146	30	had	have	AUX
ajfa-8943	146	31	been	be	AUX
ajfa-8943	146	32	developed	develop	VERB
ajfa-8943	146	33	in	in	ADP
ajfa-8943	146	34	there	there	PRON
ajfa-8943	146	35	null	null	ADJ
ajfa-8943	146	36	form	form	NOUN
ajfa-8943	146	37	.	.	PUNCT
ajfa-8943	147	1	these	these	DET
ajfa-8943	147	2	two	two	NUM
ajfa-8943	147	3	hypotheses	hypothesis	NOUN
ajfa-8943	147	4	are	be	AUX
ajfa-8943	147	5	as	as	SCONJ
ajfa-8943	147	6	follows	follow	NOUN
ajfa-8943	147	7	.	.	PUNCT
ajfa-8943	148	1	ho1	ho1	NOUN
ajfa-8943	148	2	:	:	PUNCT
ajfa-8943	148	3	traditional	traditional	ADJ
ajfa-8943	148	4	performance	performance	NOUN
ajfa-8943	148	5	indicators	indicator	NOUN
ajfa-8943	148	6	including	include	VERB
ajfa-8943	148	7	return	return	NOUN
ajfa-8943	148	8	on	on	ADP
ajfa-8943	148	9	assets	asset	NOUN
ajfa-8943	148	10	,	,	PUNCT
ajfa-8943	148	11	return	return	VERB
ajfa-8943	148	12	on	on	ADP
ajfa-8943	148	13	sales	sale	NOUN
ajfa-8943	148	14	,	,	PUNCT
ajfa-8943	148	15	and	and	CCONJ
ajfa-8943	148	16	cash	cash	NOUN
ajfa-8943	148	17	flows	flow	NOUN
ajfa-8943	148	18	from	from	ADP
ajfa-8943	148	19	operations	operation	NOUN
ajfa-8943	148	20	,	,	PUNCT
ajfa-8943	148	21	are	be	AUX
ajfa-8943	148	22	unable	unable	ADJ
ajfa-8943	148	23	to	to	PART
ajfa-8943	148	24	interpret	interpret	VERB
ajfa-8943	148	25	the	the	DET
ajfa-8943	148	26	phenomenon	phenomenon	NOUN
ajfa-8943	148	27	of	of	ADP
ajfa-8943	148	28	earnings	earning	NOUN
ajfa-8943	148	29	management	management	NOUN
ajfa-8943	148	30	that	that	PRON
ajfa-8943	148	31	the	the	DET
ajfa-8943	148	32	manufacturing	manufacturing	NOUN
ajfa-8943	148	33	listed	list	VERB
ajfa-8943	148	34	firms	firm	NOUN
ajfa-8943	148	35	in	in	ADP
ajfa-8943	148	36	amman	amman	PROPN
ajfa-8943	148	37	stock	stock	PROPN
ajfa-8943	148	38	exchange	exchange	NOUN
ajfa-8943	148	39	may	may	AUX
ajfa-8943	148	40	exercise	exercise	VERB
ajfa-8943	148	41	ho2	ho2	PROPN
ajfa-8943	148	42	:	:	PUNCT
ajfa-8943	148	43	modern	modern	ADJ
ajfa-8943	148	44	performance	performance	NOUN
ajfa-8943	148	45	indicators	indicator	NOUN
ajfa-8943	148	46	including	include	VERB
ajfa-8943	148	47	market	market	NOUN
ajfa-8943	148	48	and	and	CCONJ
ajfa-8943	148	49	economic	economic	ADJ
ajfa-8943	148	50	indicators	indicator	NOUN
ajfa-8943	148	51	are	be	AUX
ajfa-8943	148	52	unable	unable	ADJ
ajfa-8943	148	53	to	to	PART
ajfa-8943	148	54	interpret	interpret	VERB
ajfa-8943	148	55	the	the	DET
ajfa-8943	148	56	phenomenon	phenomenon	NOUN
ajfa-8943	148	57	of	of	ADP
ajfa-8943	148	58	earnings	earning	NOUN
ajfa-8943	148	59	management	management	NOUN
ajfa-8943	148	60	that	that	PRON
ajfa-8943	148	61	the	the	DET
ajfa-8943	148	62	manufacturing	manufacturing	NOUN
ajfa-8943	148	63	listed	list	VERB
ajfa-8943	148	64	firms	firm	NOUN
ajfa-8943	148	65	in	in	ADP
ajfa-8943	148	66	amman	amman	PROPN
ajfa-8943	148	67	stock	stock	PROPN
ajfa-8943	148	68	exchange	exchange	NOUN
ajfa-8943	148	69	may	may	AUX
ajfa-8943	148	70	exercise	exercise	VERB
ajfa-8943	148	71	.	.	PUNCT
ajfa-8943	149	1	to	to	PART
ajfa-8943	149	2	simplify	simplify	VERB
ajfa-8943	149	3	the	the	DET
ajfa-8943	149	4	test	test	NOUN
ajfa-8943	149	5	of	of	ADP
ajfa-8943	149	6	the	the	DET
ajfa-8943	149	7	second	second	ADJ
ajfa-8943	149	8	hypothesis	hypothesis	NOUN
ajfa-8943	149	9	,	,	PUNCT
ajfa-8943	149	10	two	two	NUM
ajfa-8943	149	11	sub	sub	NOUN
ajfa-8943	149	12	-	-	NOUN
ajfa-8943	149	13	hypotheses	hypothesis	NOUN
ajfa-8943	149	14	had	have	AUX
ajfa-8943	149	15	been	be	AUX
ajfa-8943	149	16	derived	derive	VERB
ajfa-8943	149	17	as	as	ADP
ajfa-8943	149	18	listed	list	VERB
ajfa-8943	149	19	below	below	ADV
ajfa-8943	149	20	,	,	PUNCT
ajfa-8943	149	21	in	in	ADP
ajfa-8943	149	22	their	their	PRON
ajfa-8943	149	23	null	null	ADJ
ajfa-8943	149	24	form	form	NOUN
ajfa-8943	149	25	.	.	PUNCT
ajfa-8943	150	1	ho21	ho21	NOUN
ajfa-8943	150	2	:	:	PUNCT
ajfa-8943	150	3	indicators	indicator	NOUN
ajfa-8943	150	4	of	of	ADP
ajfa-8943	150	5	market	market	NOUN
ajfa-8943	150	6	performance	performance	NOUN
ajfa-8943	150	7	included	include	VERB
ajfa-8943	150	8	the	the	DET
ajfa-8943	150	9	added	add	VERB
ajfa-8943	150	10	market	market	NOUN
ajfa-8943	150	11	value	value	NOUN
ajfa-8943	150	12	and	and	CCONJ
ajfa-8943	150	13	the	the	DET
ajfa-8943	150	14	firm	firm	NOUN
ajfa-8943	150	15	’s	’s	PART
ajfa-8943	150	16	opportunity	opportunity	NOUN
ajfa-8943	150	17	of	of	ADP
ajfa-8943	150	18	growth	growth	NOUN
ajfa-8943	150	19	(	(	PUNCT
ajfa-8943	150	20	tobin’s	tobin’s	NOUN
ajfa-8943	150	21	-	-	PUNCT
ajfa-8943	150	22	q	q	NOUN
ajfa-8943	150	23	)	)	PUNCT
ajfa-8943	150	24	,	,	PUNCT
ajfa-8943	150	25	are	be	AUX
ajfa-8943	150	26	unable	unable	ADJ
ajfa-8943	150	27	to	to	PART
ajfa-8943	150	28	interpret	interpret	VERB
ajfa-8943	150	29	the	the	DET
ajfa-8943	150	30	phenomenon	phenomenon	NOUN
ajfa-8943	150	31	of	of	ADP
ajfa-8943	150	32	earnings	earning	NOUN
ajfa-8943	150	33	management	management	NOUN
ajfa-8943	150	34	that	that	PRON
ajfa-8943	150	35	may	may	AUX
ajfa-8943	150	36	be	be	AUX
ajfa-8943	150	37	exercised	exercise	VERB
ajfa-8943	150	38	by	by	ADP
ajfa-8943	150	39	the	the	DET
ajfa-8943	150	40	listed	list	VERB
ajfa-8943	150	41	manufacturing	manufacturing	NOUN
ajfa-8943	150	42	firms	firm	NOUN
ajfa-8943	150	43	in	in	ADP
ajfa-8943	150	44	amman	amman	PROPN
ajfa-8943	150	45	stock	stock	PROPN
ajfa-8943	150	46	exchange	exchange	PROPN
ajfa-8943	150	47	.	.	PUNCT
ajfa-8943	151	1	ho22	ho22	PROPN
ajfa-8943	151	2	:	:	PUNCT
ajfa-8943	151	3	economic	economic	ADJ
ajfa-8943	151	4	performance	performance	NOUN
ajfa-8943	151	5	indicators	indicator	NOUN
ajfa-8943	151	6	represented	represent	VERB
ajfa-8943	151	7	by	by	ADP
ajfa-8943	151	8	the	the	DET
ajfa-8943	151	9	economic	economic	ADJ
ajfa-8943	151	10	value	value	NOUN
ajfa-8943	151	11	added	add	VERB
ajfa-8943	151	12	is	be	AUX
ajfa-8943	151	13	unable	unable	ADJ
ajfa-8943	151	14	to	to	PART
ajfa-8943	151	15	interpret	interpret	VERB
ajfa-8943	151	16	the	the	DET
ajfa-8943	151	17	phenomenon	phenomenon	NOUN
ajfa-8943	151	18	of	of	ADP
ajfa-8943	151	19	earnings	earning	NOUN
ajfa-8943	151	20	management	management	NOUN
ajfa-8943	151	21	that	that	PRON
ajfa-8943	151	22	may	may	AUX
ajfa-8943	151	23	be	be	AUX
ajfa-8943	151	24	exercised	exercise	VERB
ajfa-8943	151	25	by	by	ADP
ajfa-8943	151	26	the	the	DET
ajfa-8943	151	27	listed	list	VERB
ajfa-8943	151	28	manufacturing	manufacturing	NOUN
ajfa-8943	151	29	firms	firm	NOUN
ajfa-8943	151	30	in	in	ADP
ajfa-8943	151	31	amman	amman	PROPN
ajfa-8943	151	32	stock	stock	PROPN
ajfa-8943	151	33	exchange	exchange	PROPN
ajfa-8943	151	34	.	.	PUNCT
ajfa-8943	152	1	4	4	X
ajfa-8943	152	2	.	.	X
ajfa-8943	152	3	methodology	methodology	NOUN
ajfa-8943	152	4	the	the	DET
ajfa-8943	152	5	population	population	NOUN
ajfa-8943	152	6	of	of	ADP
ajfa-8943	152	7	the	the	DET
ajfa-8943	152	8	study	study	NOUN
ajfa-8943	152	9	includes	include	VERB
ajfa-8943	152	10	all	all	DET
ajfa-8943	152	11	manufacturing	manufacture	VERB
ajfa-8943	152	12	listed	list	VERB
ajfa-8943	152	13	firms	firm	NOUN
ajfa-8943	152	14	in	in	ADP
ajfa-8943	152	15	ase	ase	PROPN
ajfa-8943	152	16	.	.	PUNCT
ajfa-8943	153	1	the	the	DET
ajfa-8943	153	2	number	number	NOUN
ajfa-8943	153	3	of	of	ADP
ajfa-8943	153	4	listed	list	VERB
ajfa-8943	153	5	manufacturing	manufacturing	NOUN
ajfa-8943	153	6	firms	firm	NOUN
ajfa-8943	153	7	in	in	ADP
ajfa-8943	153	8	ase	ase	PROPN
ajfa-8943	153	9	is	be	AUX
ajfa-8943	153	10	68	68	NUM
ajfa-8943	153	11	firms	firm	NOUN
ajfa-8943	153	12	,	,	PUNCT
ajfa-8943	153	13	by	by	ADP
ajfa-8943	153	14	the	the	DET
ajfa-8943	153	15	end	end	NOUN
ajfa-8943	153	16	of	of	ADP
ajfa-8943	153	17	2013	2013	NUM
ajfa-8943	153	18	.	.	PUNCT
ajfa-8943	154	1	a	a	DET
ajfa-8943	154	2	portion	portion	NOUN
ajfa-8943	154	3	of	of	ADP
ajfa-8943	154	4	needed	need	VERB
ajfa-8943	154	5	data	datum	NOUN
ajfa-8943	154	6	for	for	ADP
ajfa-8943	154	7	the	the	DET
ajfa-8943	154	8	measurement	measurement	NOUN
ajfa-8943	154	9	of	of	ADP
ajfa-8943	154	10	the	the	DET
ajfa-8943	154	11	study	study	NOUN
ajfa-8943	154	12	variables	variable	NOUN
ajfa-8943	154	13	requires	require	VERB
ajfa-8943	154	14	the	the	DET
ajfa-8943	154	15	availability	availability	NOUN
ajfa-8943	154	16	of	of	ADP
ajfa-8943	154	17	data	datum	NOUN
ajfa-8943	154	18	one	one	NUM
ajfa-8943	154	19	year	year	NOUN
ajfa-8943	154	20	before	before	ADP
ajfa-8943	154	21	the	the	DET
ajfa-8943	154	22	period	period	NOUN
ajfa-8943	154	23	of	of	ADP
ajfa-8943	154	24	the	the	DET
ajfa-8943	154	25	study	study	NOUN
ajfa-8943	154	26	,	,	PUNCT
ajfa-8943	154	27	which	which	PRON
ajfa-8943	154	28	is	be	AUX
ajfa-8943	154	29	extended	extend	VERB
ajfa-8943	154	30	over	over	ADP
ajfa-8943	154	31	the	the	DET
ajfa-8943	154	32	period	period	NOUN
ajfa-8943	154	33	2006	2006	NUM
ajfa-8943	154	34	-	-	SYM
ajfa-8943	154	35	2013	2013	NUM
ajfa-8943	154	36	.	.	PUNCT
ajfa-8943	155	1	number	number	NOUN
ajfa-8943	155	2	of	of	ADP
ajfa-8943	155	3	observations	observation	NOUN
ajfa-8943	155	4	that	that	PRON
ajfa-8943	155	5	were	be	AUX
ajfa-8943	155	6	subject	subject	ADJ
ajfa-8943	155	7	to	to	ADP
ajfa-8943	155	8	analysis	analysis	NOUN
ajfa-8943	155	9	is	be	AUX
ajfa-8943	155	10	(	(	PUNCT
ajfa-8943	155	11	232	232	NUM
ajfa-8943	155	12	)	)	PUNCT
ajfa-8943	155	13	,	,	PUNCT
ajfa-8943	155	14	attributed	attribute	VERB
ajfa-8943	155	15	to	to	ADP
ajfa-8943	155	16	29	29	NUM
ajfa-8943	155	17	listed	list	VERB
ajfa-8943	155	18	manufacturing	manufacturing	NOUN
ajfa-8943	155	19	firms	firm	NOUN
ajfa-8943	155	20	in	in	ADP
ajfa-8943	155	21	ase	ase	NOUN
ajfa-8943	155	22	for	for	ADP
ajfa-8943	155	23	8	8	NUM
ajfa-8943	155	24	year	year	NOUN
ajfa-8943	155	25	period	period	NOUN
ajfa-8943	155	26	,	,	PUNCT
ajfa-8943	155	27	so	so	CCONJ
ajfa-8943	155	28	this	this	PRON
ajfa-8943	155	29	composes	compose	VERB
ajfa-8943	155	30	(	(	PUNCT
ajfa-8943	155	31	42.6	42.6	NUM
ajfa-8943	155	32	)	)	PUNCT
ajfa-8943	155	33	percent	percent	NOUN
ajfa-8943	155	34	from	from	ADP
ajfa-8943	155	35	the	the	DET
ajfa-8943	155	36	total	total	ADJ
ajfa-8943	155	37	population	population	NOUN
ajfa-8943	155	38	of	of	ADP
ajfa-8943	155	39	the	the	DET
ajfa-8943	155	40	study	study	NOUN
ajfa-8943	155	41	.	.	PUNCT
ajfa-8943	156	1	actually	actually	ADV
ajfa-8943	156	2	,	,	PUNCT
ajfa-8943	156	3	two	two	NUM
ajfa-8943	156	4	terms	term	NOUN
ajfa-8943	156	5	should	should	AUX
ajfa-8943	156	6	be	be	AUX
ajfa-8943	156	7	available	available	ADJ
ajfa-8943	156	8	in	in	ADP
ajfa-8943	156	9	a	a	DET
ajfa-8943	156	10	firm	firm	NOUN
ajfa-8943	156	11	in	in	SCONJ
ajfa-8943	156	12	order	order	NOUN
ajfa-8943	156	13	to	to	PART
ajfa-8943	156	14	be	be	AUX
ajfa-8943	156	15	included	include	VERB
ajfa-8943	156	16	in	in	ADP
ajfa-8943	156	17	the	the	DET
ajfa-8943	156	18	sample	sample	NOUN
ajfa-8943	156	19	.	.	PUNCT
ajfa-8943	157	1	first	first	ADV
ajfa-8943	157	2	,	,	PUNCT
ajfa-8943	157	3	all	all	DET
ajfa-8943	157	4	needed	need	VERB
ajfa-8943	157	5	data	datum	NOUN
ajfa-8943	157	6	regarding	regard	VERB
ajfa-8943	157	7	the	the	DET
ajfa-8943	157	8	firm	firm	NOUN
ajfa-8943	157	9	should	should	AUX
ajfa-8943	157	10	be	be	AUX
ajfa-8943	157	11	available	available	ADJ
ajfa-8943	157	12	;	;	PUNCT
ajfa-8943	157	13	whereas	whereas	SCONJ
ajfa-8943	157	14	the	the	DET
ajfa-8943	157	15	second	second	NOUN
ajfa-8943	157	16	is	be	AUX
ajfa-8943	157	17	that	that	SCONJ
ajfa-8943	157	18	the	the	DET
ajfa-8943	157	19	firm	firm	NOUN
ajfa-8943	157	20	was	be	AUX
ajfa-8943	157	21	not	not	PART
ajfa-8943	157	22	stopped	stop	VERB
ajfa-8943	157	23	or	or	CCONJ
ajfa-8943	157	24	merged	merge	VERB
ajfa-8943	157	25	with	with	ADP
ajfa-8943	157	26	other	other	ADJ
ajfa-8943	157	27	entity	entity	NOUN
ajfa-8943	157	28	during	during	ADP
ajfa-8943	157	29	the	the	DET
ajfa-8943	157	30	period	period	NOUN
ajfa-8943	157	31	of	of	ADP
ajfa-8943	157	32	the	the	DET
ajfa-8943	157	33	study	study	NOUN
ajfa-8943	157	34	.	.	PUNCT
ajfa-8943	158	1	based	base	VERB
ajfa-8943	158	2	on	on	ADP
ajfa-8943	158	3	the	the	DET
ajfa-8943	158	4	literature	literature	NOUN
ajfa-8943	158	5	,	,	PUNCT
ajfa-8943	158	6	the	the	DET
ajfa-8943	158	7	earnings	earning	NOUN
ajfa-8943	158	8	quality	quality	NOUN
ajfa-8943	158	9	is	be	AUX
ajfa-8943	158	10	one	one	NUM
ajfa-8943	158	11	of	of	ADP
ajfa-8943	158	12	the	the	DET
ajfa-8943	158	13	most	most	ADV
ajfa-8943	158	14	important	important	ADJ
ajfa-8943	158	15	factors	factor	NOUN
ajfa-8943	158	16	of	of	ADP
ajfa-8943	158	17	assessing	assess	VERB
ajfa-8943	158	18	and	and	CCONJ
ajfa-8943	158	19	determining	determine	VERB
ajfa-8943	158	20	the	the	DET
ajfa-8943	158	21	value	value	NOUN
ajfa-8943	158	22	of	of	ADP
ajfa-8943	158	23	an	an	DET
ajfa-8943	158	24	organization	organization	NOUN
ajfa-8943	158	25	.	.	PUNCT
ajfa-8943	159	1	asian	asian	ADJ
ajfa-8943	159	2	journal	journal	PROPN
ajfa-8943	159	3	of	of	ADP
ajfa-8943	159	4	finance	finance	PROPN
ajfa-8943	159	5	&	&	CCONJ
ajfa-8943	159	6	accounting	accounting	PROPN
ajfa-8943	159	7	issn	issn	PROPN
ajfa-8943	159	8	1946	1946	NUM
ajfa-8943	159	9	-	-	PUNCT
ajfa-8943	159	10	052x	052x	PROPN
ajfa-8943	159	11	2016	2016	NUM
ajfa-8943	159	12	,	,	PUNCT
ajfa-8943	159	13	vol	vol	NOUN
ajfa-8943	159	14	.	.	PROPN
ajfa-8943	159	15	8	8	NUM
ajfa-8943	159	16	,	,	PUNCT
ajfa-8943	159	17	no	no	INTJ
ajfa-8943	159	18	.	.	NOUN
ajfa-8943	159	19	1	1	NUM
ajfa-8943	159	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	159	21	87	87	NUM
ajfa-8943	159	22	the	the	DET
ajfa-8943	159	23	study	study	NOUN
ajfa-8943	159	24	adopted	adopt	VERB
ajfa-8943	159	25	the	the	DET
ajfa-8943	159	26	jones	jones	PROPN
ajfa-8943	159	27	method	method	PROPN
ajfa-8943	159	28	(	(	PUNCT
ajfa-8943	159	29	1991	1991	NUM
ajfa-8943	159	30	)	)	PUNCT
ajfa-8943	159	31	,	,	PUNCT
ajfa-8943	159	32	which	which	PRON
ajfa-8943	159	33	adjusted	adjust	VERB
ajfa-8943	159	34	by	by	ADP
ajfa-8943	159	35	dechow	dechow	ADJ
ajfa-8943	159	36	and	and	CCONJ
ajfa-8943	159	37	et.al	et.al	PROPN
ajfa-8943	159	38	,	,	PUNCT
ajfa-8943	159	39	(	(	PUNCT
ajfa-8943	159	40	1995	1995	NUM
ajfa-8943	159	41	)	)	PUNCT
ajfa-8943	159	42	for	for	ADP
ajfa-8943	159	43	measuring	measure	VERB
ajfa-8943	159	44	earnings	earning	NOUN
ajfa-8943	159	45	management	management	NOUN
ajfa-8943	159	46	,	,	PUNCT
ajfa-8943	159	47	which	which	PRON
ajfa-8943	159	48	is	be	AUX
ajfa-8943	159	49	considered	consider	VERB
ajfa-8943	159	50	as	as	ADP
ajfa-8943	159	51	the	the	DET
ajfa-8943	159	52	most	most	ADV
ajfa-8943	159	53	famous	famous	ADJ
ajfa-8943	159	54	model	model	NOUN
ajfa-8943	159	55	to	to	PART
ajfa-8943	159	56	detect	detect	VERB
ajfa-8943	159	57	earning	earn	VERB
ajfa-8943	159	58	management	management	NOUN
ajfa-8943	159	59	nowadays	nowadays	ADV
ajfa-8943	159	60	.	.	PUNCT
ajfa-8943	160	1	the	the	DET
ajfa-8943	160	2	model	model	NOUN
ajfa-8943	160	3	is	be	AUX
ajfa-8943	160	4	based	base	VERB
ajfa-8943	160	5	on	on	ADP
ajfa-8943	160	6	using	use	VERB
ajfa-8943	160	7	the	the	DET
ajfa-8943	160	8	discretionary	discretionary	ADJ
ajfa-8943	160	9	accruals	accrual	NOUN
ajfa-8943	160	10	as	as	ADP
ajfa-8943	160	11	an	an	DET
ajfa-8943	160	12	indictor	indictor	NOUN
ajfa-8943	160	13	of	of	ADP
ajfa-8943	160	14	earnings	earning	NOUN
ajfa-8943	160	15	management	management	NOUN
ajfa-8943	160	16	.	.	PUNCT
ajfa-8943	161	1	that	that	PRON
ajfa-8943	161	2	is	be	AUX
ajfa-8943	161	3	a	a	DET
ajfa-8943	161	4	higher	high	ADJ
ajfa-8943	161	5	absolute	absolute	ADJ
ajfa-8943	161	6	value	value	NOUN
ajfa-8943	161	7	of	of	ADP
ajfa-8943	161	8	discretionary	discretionary	ADJ
ajfa-8943	161	9	accruals	accrual	NOUN
ajfa-8943	161	10	suggests	suggest	VERB
ajfa-8943	161	11	lower	low	ADJ
ajfa-8943	161	12	earning	earn	VERB
ajfa-8943	161	13	quality	quality	NOUN
ajfa-8943	161	14	.	.	PUNCT
ajfa-8943	162	1	the	the	DET
ajfa-8943	162	2	absolute	absolute	ADJ
ajfa-8943	162	3	value	value	NOUN
ajfa-8943	162	4	of	of	ADP
ajfa-8943	162	5	discretionary	discretionary	ADJ
ajfa-8943	162	6	accruals	accrual	NOUN
ajfa-8943	162	7	is	be	AUX
ajfa-8943	162	8	viewed	view	VERB
ajfa-8943	162	9	as	as	ADP
ajfa-8943	162	10	an	an	DET
ajfa-8943	162	11	inverse	inverse	ADJ
ajfa-8943	162	12	measure	measure	NOUN
ajfa-8943	162	13	of	of	ADP
ajfa-8943	162	14	earnings	earning	NOUN
ajfa-8943	162	15	quality	quality	NOUN
ajfa-8943	162	16	.	.	PUNCT
ajfa-8943	163	1	to	to	PART
ajfa-8943	163	2	compute	compute	VERB
ajfa-8943	163	3	the	the	DET
ajfa-8943	163	4	absolute	absolute	ADJ
ajfa-8943	163	5	value	value	NOUN
ajfa-8943	163	6	of	of	ADP
ajfa-8943	163	7	discretionary	discretionary	ADJ
ajfa-8943	163	8	accruals	accrual	NOUN
ajfa-8943	163	9	,	,	PUNCT
ajfa-8943	163	10	the	the	DET
ajfa-8943	163	11	following	follow	VERB
ajfa-8943	163	12	equation	equation	NOUN
ajfa-8943	163	13	can	can	AUX
ajfa-8943	163	14	be	be	AUX
ajfa-8943	163	15	used	use	VERB
ajfa-8943	163	16	.	.	PUNCT
ajfa-8943	164	1	total	total	ADJ
ajfa-8943	164	2	accruals	accrual	NOUN
ajfa-8943	164	3	(	(	PUNCT
ajfa-8943	164	4	ta	ta	NOUN
ajfa-8943	164	5	)	)	PUNCT
ajfa-8943	164	6	are	be	AUX
ajfa-8943	164	7	measured	measure	VERB
ajfa-8943	164	8	as	as	SCONJ
ajfa-8943	164	9	follows	follow	VERB
ajfa-8943	164	10	:	:	PUNCT
ajfa-8943	164	11	,	,	PUNCT
ajfa-8943	164	12	=	=	X
ajfa-8943	164	13	,	,	PUNCT
ajfa-8943	164	14	+	+	CCONJ
ajfa-8943	164	15	,	,	PUNCT
ajfa-8943	164	16	(	(	PUNCT
ajfa-8943	164	17	1	1	NUM
ajfa-8943	164	18	)	)	PUNCT
ajfa-8943	165	1	where	where	SCONJ
ajfa-8943	165	2	:	:	PUNCT
ajfa-8943	165	3	ni	ni	PROPN
ajfa-8943	165	4	i	i	PROPN
ajfa-8943	165	5	,	,	PUNCT
ajfa-8943	165	6	t	t	PROPN
ajfa-8943	165	7	:	:	PUNCT
ajfa-8943	165	8	net	net	ADJ
ajfa-8943	165	9	income	income	NOUN
ajfa-8943	165	10	of	of	ADP
ajfa-8943	165	11	firm	firm	ADJ
ajfa-8943	165	12	j	j	PROPN
ajfa-8943	165	13	for	for	ADP
ajfa-8943	165	14	year	year	NOUN
ajfa-8943	165	15	t.	t.	PROPN
ajfa-8943	165	16	cffo	cffo	PROPN
ajfa-8943	165	17	i	i	PROPN
ajfa-8943	165	18	,	,	PUNCT
ajfa-8943	165	19	t	t	PROPN
ajfa-8943	165	20	:	:	PUNCT
ajfa-8943	165	21	cash	cash	NOUN
ajfa-8943	165	22	flows	flow	NOUN
ajfa-8943	165	23	from	from	ADP
ajfa-8943	165	24	operations	operation	NOUN
ajfa-8943	165	25	of	of	ADP
ajfa-8943	165	26	firm	firm	ADJ
ajfa-8943	165	27	j	j	PROPN
ajfa-8943	165	28	for	for	ADP
ajfa-8943	165	29	year	year	NOUN
ajfa-8943	165	30	t.	t.	NOUN
ajfa-8943	165	31	in	in	ADP
ajfa-8943	165	32	order	order	NOUN
ajfa-8943	165	33	to	to	PART
ajfa-8943	165	34	estimate	estimate	VERB
ajfa-8943	165	35	discretionary	discretionary	ADJ
ajfa-8943	165	36	accruals	accrual	NOUN
ajfa-8943	165	37	for	for	ADP
ajfa-8943	165	38	firm	firm	ADJ
ajfa-8943	165	39	i	i	PRON
ajfa-8943	165	40	in	in	ADP
ajfa-8943	165	41	year	year	PROPN
ajfa-8943	165	42	t	t	PROPN
ajfa-8943	165	43	,	,	PUNCT
ajfa-8943	165	44	we	we	PRON
ajfa-8943	165	45	first	first	ADV
ajfa-8943	165	46	estimate	estimate	VERB
ajfa-8943	165	47	parameters	parameter	NOUN
ajfa-8943	165	48	of	of	ADP
ajfa-8943	165	49	the	the	DET
ajfa-8943	165	50	cross	cross	ADJ
ajfa-8943	165	51	-	-	ADJ
ajfa-8943	165	52	sectional	sectional	ADJ
ajfa-8943	165	53	modified	modify	VERB
ajfa-8943	165	54	jones	jones	NOUN
ajfa-8943	165	55	(	(	PUNCT
ajfa-8943	165	56	1991	1991	NUM
ajfa-8943	165	57	)	)	PUNCT
ajfa-8943	165	58	model	model	NOUN
ajfa-8943	165	59	using	use	VERB
ajfa-8943	165	60	all	all	DET
ajfa-8943	165	61	other	other	ADJ
ajfa-8943	165	62	firms	firm	NOUN
ajfa-8943	165	63	in	in	ADP
ajfa-8943	165	64	the	the	DET
ajfa-8943	165	65	same	same	ADJ
ajfa-8943	165	66	industry	industry	NOUN
ajfa-8943	165	67	(	(	PUNCT
ajfa-8943	165	68	same	same	ADJ
ajfa-8943	165	69	first	first	ADJ
ajfa-8943	165	70	two	two	NUM
ajfa-8943	165	71	-	-	PUNCT
ajfa-8943	165	72	digit	digit	NOUN
ajfa-8943	165	73	sic	sic	NOUN
ajfa-8943	165	74	as	as	ADP
ajfa-8943	165	75	firm	firm	ADJ
ajfa-8943	165	76	i	i	NOUN
ajfa-8943	165	77	)	)	PUNCT
ajfa-8943	165	78	.	.	PUNCT
ajfa-8943	166	1	the	the	DET
ajfa-8943	166	2	model	model	NOUN
ajfa-8943	166	3	is	be	AUX
ajfa-8943	166	4	as	as	SCONJ
ajfa-8943	166	5	follows	follow	VERB
ajfa-8943	166	6	:	:	PUNCT
ajfa-8943	166	7	,	,	PUNCT
ajfa-8943	166	8	,	,	PUNCT
ajfa-8943	166	9	=	=	PRON
ajfa-8943	166	10	,	,	PUNCT
ajfa-8943	166	11	,	,	PUNCT
ajfa-8943	166	12	+	+	CCONJ
ajfa-8943	166	13	1	1	NUM
ajfa-8943	166	14	,	,	PUNCT
ajfa-8943	166	15	(	(	PUNCT
ajfa-8943	166	16	∆	∆	PROPN
ajfa-8943	166	17	,	,	PUNCT
ajfa-8943	166	18	−	−	PROPN
ajfa-8943	166	19	∆	∆	PROPN
ajfa-8943	166	20	,	,	PUNCT
ajfa-8943	166	21	)	)	PUNCT
ajfa-8943	166	22	/	/	SYM
ajfa-8943	166	23	,	,	PUNCT
ajfa-8943	167	1	+	+	NUM
ajfa-8943	167	2	2	2	NUM
ajfa-8943	167	3	,	,	PUNCT
ajfa-8943	167	4	,	,	PUNCT
ajfa-8943	167	5	,	,	PUNCT
ajfa-8943	167	6	+	+	CCONJ
ajfa-8943	167	7	,	,	PUNCT
ajfa-8943	167	8	(	(	PUNCT
ajfa-8943	167	9	2	2	NUM
ajfa-8943	167	10	)	)	PUNCT
ajfa-8943	168	1	where	where	SCONJ
ajfa-8943	168	2	:	:	PUNCT
ajfa-8943	168	3	ta	ta	PROPN
ajfa-8943	168	4	j	j	PROPN
ajfa-8943	168	5	,	,	PUNCT
ajfa-8943	168	6	t	t	PROPN
ajfa-8943	168	7	=	=	SYM
ajfa-8943	168	8	total	total	ADJ
ajfa-8943	168	9	accruals	accrual	NOUN
ajfa-8943	168	10	of	of	ADP
ajfa-8943	168	11	industry	industry	NOUN
ajfa-8943	168	12	j	j	PROPN
ajfa-8943	168	13	for	for	ADP
ajfa-8943	168	14	year	year	NOUN
ajfa-8943	168	15	t.	t.	PROPN
ajfa-8943	168	16	δrev	δrev	PROPN
ajfa-8943	168	17	j	j	PROPN
ajfa-8943	168	18	,	,	PUNCT
ajfa-8943	168	19	t	t	NOUN
ajfa-8943	168	20	=	=	PUNCT
ajfa-8943	168	21	change	change	NOUN
ajfa-8943	168	22	in	in	ADP
ajfa-8943	168	23	revenue	revenue	NOUN
ajfa-8943	168	24	of	of	ADP
ajfa-8943	168	25	industry	industry	NOUN
ajfa-8943	168	26	j	j	PROPN
ajfa-8943	168	27	between	between	ADP
ajfa-8943	168	28	year	year	NOUN
ajfa-8943	168	29	t	t	PROPN
ajfa-8943	168	30	and	and	CCONJ
ajfa-8943	168	31	year	year	PROPN
ajfa-8943	168	32	t-1	t-1	PROPN
ajfa-8943	168	33	.	.	PUNCT
ajfa-8943	169	1	δrece	δrece	PROPN
ajfa-8943	169	2	j	j	PROPN
ajfa-8943	169	3	,	,	PUNCT
ajfa-8943	169	4	t	t	PROPN
ajfa-8943	169	5	:	:	PUNCT
ajfa-8943	169	6	change	change	NOUN
ajfa-8943	169	7	in	in	ADP
ajfa-8943	169	8	receivables	receivables	NOUN
ajfa-8943	169	9	of	of	ADP
ajfa-8943	169	10	industry	industry	NOUN
ajfa-8943	169	11	j	j	PROPN
ajfa-8943	169	12	between	between	ADP
ajfa-8943	169	13	year	year	NOUN
ajfa-8943	169	14	t	t	PROPN
ajfa-8943	169	15	and	and	CCONJ
ajfa-8943	169	16	year	year	PROPN
ajfa-8943	169	17	t-1	t-1	PROPN
ajfa-8943	169	18	.	.	PUNCT
ajfa-8943	170	1	ppe	ppe	PROPN
ajfa-8943	170	2	j	j	PROPN
ajfa-8943	170	3	,	,	PUNCT
ajfa-8943	170	4	t	t	PROPN
ajfa-8943	170	5	:	:	PUNCT
ajfa-8943	170	6	gross	gross	ADJ
ajfa-8943	170	7	property	property	NOUN
ajfa-8943	170	8	,	,	PUNCT
ajfa-8943	170	9	plant	plant	NOUN
ajfa-8943	170	10	,	,	PUNCT
ajfa-8943	170	11	and	and	CCONJ
ajfa-8943	170	12	equipment	equipment	NOUN
ajfa-8943	170	13	of	of	ADP
ajfa-8943	170	14	industry	industry	NOUN
ajfa-8943	170	15	j	j	PROPN
ajfa-8943	170	16	industry	industry	PROPN
ajfa-8943	170	17	j	j	PROPN
ajfa-8943	170	18	for	for	ADP
ajfa-8943	170	19	year	year	NOUN
ajfa-8943	170	20	t.	t.	PROPN
ajfa-8943	170	21	a	a	DET
ajfa-8943	170	22	j	j	PROPN
ajfa-8943	170	23	,	,	PUNCT
ajfa-8943	170	24	t-1	t-1	PROPN
ajfa-8943	170	25	:	:	PUNCT
ajfa-8943	170	26	total	total	ADJ
ajfa-8943	170	27	assets	asset	NOUN
ajfa-8943	170	28	of	of	ADP
ajfa-8943	170	29	industry	industry	NOUN
ajfa-8943	170	30	j	j	PROPN
ajfa-8943	170	31	by	by	ADP
ajfa-8943	170	32	the	the	DET
ajfa-8943	170	33	end	end	NOUN
ajfa-8943	170	34	of	of	ADP
ajfa-8943	170	35	year	year	NOUN
ajfa-8943	170	36	t-1	t-1	PROPN
ajfa-8943	170	37	.	.	PUNCT
ajfa-8943	171	1	the	the	DET
ajfa-8943	171	2	industry	industry	NOUN
ajfa-8943	171	3	-	-	PUNCT
ajfa-8943	171	4	specific	specific	ADJ
ajfa-8943	171	5	estimates	estimate	NOUN
ajfa-8943	171	6	of	of	ADP
ajfa-8943	171	7	parameters	parameter	NOUN
ajfa-8943	171	8	from	from	ADP
ajfa-8943	171	9	equation	equation	NOUN
ajfa-8943	171	10	(	(	PUNCT
ajfa-8943	171	11	2	2	X
ajfa-8943	171	12	)	)	PUNCT
ajfa-8943	171	13	imply	imply	VERB
ajfa-8943	171	14	an	an	DET
ajfa-8943	171	15	expected	expect	VERB
ajfa-8943	171	16	association	association	NOUN
ajfa-8943	171	17	between	between	ADP
ajfa-8943	171	18	non	non	ADJ
ajfa-8943	171	19	-	-	ADJ
ajfa-8943	171	20	discretionary	discretionary	ADJ
ajfa-8943	171	21	accruals	accrual	NOUN
ajfa-8943	171	22	and	and	CCONJ
ajfa-8943	171	23	accounting	accounting	NOUN
ajfa-8943	171	24	variables	variable	NOUN
ajfa-8943	171	25	for	for	ADP
ajfa-8943	171	26	firms	firm	NOUN
ajfa-8943	171	27	in	in	ADP
ajfa-8943	171	28	industry	industry	NOUN
ajfa-8943	171	29	j.	j.	PROPN
ajfa-8943	171	30	thus	thus	ADV
ajfa-8943	171	31	,	,	PUNCT
ajfa-8943	171	32	the	the	DET
ajfa-8943	171	33	non	non	ADJ
ajfa-8943	171	34	-	-	ADJ
ajfa-8943	171	35	discretionary	discretionary	ADJ
ajfa-8943	171	36	accruals	accrual	NOUN
ajfa-8943	171	37	for	for	ADP
ajfa-8943	171	38	firm	firm	ADJ
ajfa-8943	171	39	i	i	PRON
ajfa-8943	171	40	in	in	ADP
ajfa-8943	171	41	year	year	NOUN
ajfa-8943	171	42	t	t	PROPN
ajfa-8943	171	43	can	can	AUX
ajfa-8943	171	44	be	be	AUX
ajfa-8943	171	45	computed	compute	VERB
ajfa-8943	171	46	as	as	SCONJ
ajfa-8943	171	47	follows	follow	VERB
ajfa-8943	171	48	:	:	PUNCT
ajfa-8943	171	49	nda	nda	PROPN
ajfa-8943	171	50	,	,	PUNCT
ajfa-8943	171	51	=	=	PRON
ajfa-8943	171	52	,	,	PUNCT
ajfa-8943	171	53	,	,	PUNCT
ajfa-8943	172	1	+	+	CCONJ
ajfa-8943	172	2	1	1	NUM
ajfa-8943	172	3	,	,	PUNCT
ajfa-8943	172	4	(	(	PUNCT
ajfa-8943	172	5	∆	∆	PROPN
ajfa-8943	172	6	,	,	PUNCT
ajfa-8943	172	7	−	−	PROPN
ajfa-8943	172	8	∆	∆	PROPN
ajfa-8943	172	9	,	,	PUNCT
ajfa-8943	172	10	)	)	PUNCT
ajfa-8943	172	11	/	/	SYM
ajfa-8943	172	12	,	,	PUNCT
ajfa-8943	172	13	+	+	NUM
ajfa-8943	172	14	2	2	NUM
ajfa-8943	172	15	,	,	PUNCT
ajfa-8943	172	16	,	,	PUNCT
ajfa-8943	172	17	,	,	PUNCT
ajfa-8943	172	18	+	+	CCONJ
ajfa-8943	172	19	,	,	PUNCT
ajfa-8943	172	20	(	(	PUNCT
ajfa-8943	172	21	3	3	X
ajfa-8943	172	22	)	)	PUNCT
ajfa-8943	172	23	the	the	DET
ajfa-8943	172	24	absolute	absolute	ADJ
ajfa-8943	172	25	value	value	NOUN
ajfa-8943	172	26	of	of	ADP
ajfa-8943	172	27	discretionary	discretionary	ADJ
ajfa-8943	172	28	accruals	accrual	NOUN
ajfa-8943	172	29	for	for	ADP
ajfa-8943	172	30	firm	firm	ADJ
ajfa-8943	172	31	i	i	PRON
ajfa-8943	172	32	in	in	ADP
ajfa-8943	172	33	year	year	NOUN
ajfa-8943	172	34	t	t	PROPN
ajfa-8943	172	35	is	be	AUX
ajfa-8943	172	36	computed	compute	VERB
ajfa-8943	172	37	as	as	SCONJ
ajfa-8943	172	38	follows	follow	VERB
ajfa-8943	172	39	:	:	PUNCT
ajfa-8943	172	40	|	|	ADV
ajfa-8943	172	41	da	da	VERB
ajfa-8943	172	42	,	,	PUNCT
ajfa-8943	173	1	|	|	ADV
ajfa-8943	173	2	=	=	SYM
ajfa-8943	174	1	|	|	ADV
ajfa-8943	174	2	ta	ta	X
ajfa-8943	174	3	,	,	PUNCT
ajfa-8943	174	4	–	–	PUNCT
ajfa-8943	174	5	,	,	PUNCT
ajfa-8943	174	6	|	|	CCONJ
ajfa-8943	174	7	(	(	PUNCT
ajfa-8943	174	8	4	4	NUM
ajfa-8943	174	9	)	)	PUNCT
ajfa-8943	175	1	where	where	SCONJ
ajfa-8943	175	2	:	:	PUNCT
ajfa-8943	175	3	da	da	INTJ
ajfa-8943	175	4	,	,	PUNCT
ajfa-8943	175	5	:	:	PUNCT
ajfa-8943	175	6	discretionary	discretionary	ADJ
ajfa-8943	175	7	accruals	accrual	NOUN
ajfa-8943	175	8	in	in	ADP
ajfa-8943	175	9	year	year	NOUN
ajfa-8943	175	10	t	t	PROPN
ajfa-8943	175	11	,	,	PUNCT
ajfa-8943	175	12	that	that	PRON
ajfa-8943	175	13	used	use	VERB
ajfa-8943	175	14	to	to	PART
ajfa-8943	175	15	measure	measure	VERB
ajfa-8943	175	16	earnings	earning	NOUN
ajfa-8943	175	17	management	management	NOUN
ajfa-8943	175	18	.	.	PUNCT
ajfa-8943	176	1	and	and	CCONJ
ajfa-8943	176	2	it	it	PRON
ajfa-8943	176	3	can	can	AUX
ajfa-8943	176	4	be	be	AUX
ajfa-8943	176	5	placed	place	VERB
ajfa-8943	176	6	(	(	PUNCT
ajfa-8943	176	7	the	the	DET
ajfa-8943	176	8	main	main	ADJ
ajfa-8943	176	9	form	form	NOUN
ajfa-8943	176	10	)	)	PUNCT
ajfa-8943	176	11	,	,	PUNCT
ajfa-8943	176	12	as	as	ADV
ajfa-8943	176	13	mathematical	mathematical	ADJ
ajfa-8943	176	14	as	as	SCONJ
ajfa-8943	176	15	follows	follow	VERB
ajfa-8943	176	16	:	:	PUNCT
ajfa-8943	176	17	asian	asian	ADJ
ajfa-8943	176	18	journal	journal	NOUN
ajfa-8943	176	19	of	of	ADP
ajfa-8943	176	20	finance	finance	PROPN
ajfa-8943	176	21	&	&	CCONJ
ajfa-8943	176	22	accounting	accounting	PROPN
ajfa-8943	176	23	issn	issn	PROPN
ajfa-8943	176	24	1946	1946	NUM
ajfa-8943	176	25	-	-	PUNCT
ajfa-8943	176	26	052x	052x	PROPN
ajfa-8943	176	27	2016	2016	NUM
ajfa-8943	176	28	,	,	PUNCT
ajfa-8943	176	29	vol	vol	NOUN
ajfa-8943	176	30	.	.	PROPN
ajfa-8943	176	31	8	8	NUM
ajfa-8943	176	32	,	,	PUNCT
ajfa-8943	176	33	no	no	INTJ
ajfa-8943	177	1	.	.	NOUN
ajfa-8943	177	2	1	1	NUM
ajfa-8943	177	3	ajfa.macrothink.org	ajfa.macrothink.org	NOUN
ajfa-8943	177	4	88	88	NUM
ajfa-8943	177	5	em	em	PRON
ajfa-8943	177	6	i	i	PROPN
ajfa-8943	177	7	,	,	PUNCT
ajfa-8943	177	8	t	t	PROPN
ajfa-8943	177	9	=	=	PUNCT
ajfa-8943	178	1	β0	β0	PROPN
ajfa-8943	178	2	+	+	PROPN
ajfa-8943	178	3	β1	β1	PROPN
ajfa-8943	178	4	roa	roa	PROPN
ajfa-8943	179	1	i	i	PROPN
ajfa-8943	179	2	,	,	PUNCT
ajfa-8943	179	3	t	t	PROPN
ajfa-8943	179	4	+	+	PROPN
ajfa-8943	179	5	β2	β2	PROPN
ajfa-8943	179	6	ros	ros	PROPN
ajfa-8943	180	1	i	i	PRON
ajfa-8943	180	2	,	,	PUNCT
ajfa-8943	180	3	t	t	PROPN
ajfa-8943	180	4	+	+	CCONJ
ajfa-8943	180	5	β3	β3	PROPN
ajfa-8943	180	6	cfo	cfo	NOUN
ajfa-8943	180	7	i	i	PRON
ajfa-8943	180	8	,	,	PUNCT
ajfa-8943	180	9	t	t	PROPN
ajfa-8943	180	10	+	+	PROPN
ajfa-8943	180	11	β4mva	β4mva	X
ajfa-8943	180	12	i	i	PROPN
ajfa-8943	180	13	,	,	PUNCT
ajfa-8943	180	14	t	t	PROPN
ajfa-8943	180	15	+	+	CCONJ
ajfa-8943	180	16	β5	β5	PROPN
ajfa-8943	180	17	tobin's	tobin's	NOUN
ajfa-8943	180	18	-	-	PUNCT
ajfa-8943	180	19	q	q	NOUN
ajfa-8943	180	20	i	i	PROPN
ajfa-8943	180	21	,	,	PUNCT
ajfa-8943	180	22	t	t	PROPN
ajfa-8943	180	23	+	+	CCONJ
ajfa-8943	181	1	β6	β6	PROPN
ajfa-8943	181	2	eva	eva	PROPN
ajfa-8943	181	3	i	i	PROPN
ajfa-8943	181	4	,	,	PUNCT
ajfa-8943	181	5	t	t	PROPN
ajfa-8943	181	6	+	+	CCONJ
ajfa-8943	181	7	β7	β7	ADJ
ajfa-8943	181	8	firm	firm	NOUN
ajfa-8943	181	9	's	's	PART
ajfa-8943	181	10	size	size	NOUN
ajfa-8943	181	11	i	i	PRON
ajfa-8943	181	12	,	,	PUNCT
ajfa-8943	181	13	t	t	PROPN
ajfa-8943	181	14	+	+	CCONJ
ajfa-8943	181	15	β8	β8	NOUN
ajfa-8943	181	16	leverage	leverage	NOUN
ajfa-8943	181	17	i	i	PRON
ajfa-8943	181	18	,	,	PUNCT
ajfa-8943	181	19	t	t	PROPN
ajfa-8943	181	20	+	+	CCONJ
ajfa-8943	181	21	εi	εi	ADJ
ajfa-8943	181	22	,	,	PUNCT
ajfa-8943	181	23	t	t	NOUN
ajfa-8943	181	24	table	table	NOUN
ajfa-8943	181	25	1	1	NUM
ajfa-8943	181	26	.	.	PUNCT
ajfa-8943	182	1	methods	method	NOUN
ajfa-8943	182	2	and	and	CCONJ
ajfa-8943	182	3	symbols	symbol	NOUN
ajfa-8943	182	4	used	use	VERB
ajfa-8943	182	5	in	in	ADP
ajfa-8943	182	6	variables	variable	NOUN
ajfa-8943	182	7	measurement	measurement	NOUN
ajfa-8943	183	1	no	no	INTJ
ajfa-8943	183	2	.	.	PUNCT
ajfa-8943	183	3	criterion	criterion	NOUN
ajfa-8943	183	4	type	type	NOUN
ajfa-8943	183	5	of	of	ADP
ajfa-8943	183	6	variable	variable	ADJ
ajfa-8943	183	7	variables	variable	NOUN
ajfa-8943	183	8	&	&	CCONJ
ajfa-8943	183	9	symbol	symbol	NOUN
ajfa-8943	183	10	method	method	NOUN
ajfa-8943	183	11	of	of	ADP
ajfa-8943	183	12	calculation	calculation	NOUN
ajfa-8943	183	13	1	1	NUM
ajfa-8943	183	14	accounting	accounting	NOUN
ajfa-8943	183	15	independent	independent	ADJ
ajfa-8943	183	16	return	return	NOUN
ajfa-8943	183	17	on	on	ADP
ajfa-8943	183	18	assets	asset	NOUN
ajfa-8943	183	19	(	(	PUNCT
ajfa-8943	183	20	roa	roa	NOUN
ajfa-8943	183	21	)	)	PUNCT
ajfa-8943	183	22	roa	roa	NOUN
ajfa-8943	183	23	=	=	NOUN
ajfa-8943	183	24	2	2	NUM
ajfa-8943	183	25	accounting	accounting	NOUN
ajfa-8943	183	26	independent	independent	ADJ
ajfa-8943	183	27	return	return	NOUN
ajfa-8943	183	28	on	on	ADP
ajfa-8943	183	29	sales(ros	sales(ro	NOUN
ajfa-8943	183	30	)	)	PUNCT
ajfa-8943	184	1	ros	ros	PROPN
ajfa-8943	184	2	=	=	SYM
ajfa-8943	184	3	3	3	NUM
ajfa-8943	184	4	accounting	accounting	NOUN
ajfa-8943	184	5	independent	independent	ADJ
ajfa-8943	184	6	cash	cash	NOUN
ajfa-8943	184	7	flow	flow	NOUN
ajfa-8943	184	8	operations(cfo	operations(cfo	ADJ
ajfa-8943	184	9	)	)	PUNCT
ajfa-8943	184	10	cfois	cfois	NOUN
ajfa-8943	184	11	divided	divide	VERB
ajfa-8943	184	12	by	by	ADP
ajfa-8943	184	13	total	total	ADJ
ajfa-8943	184	14	assets	asset	NOUN
ajfa-8943	184	15	for	for	ADP
ajfa-8943	184	16	conversion	conversion	NOUN
ajfa-8943	184	17	purposes	purpose	NOUN
ajfa-8943	184	18	4	4	NUM
ajfa-8943	184	19	market	market	NOUN
ajfa-8943	184	20	independent	independent	ADJ
ajfa-8943	184	21	market	market	NOUN
ajfa-8943	184	22	value	value	NOUN
ajfa-8943	184	23	added(mva	added(mva	NOUN
ajfa-8943	184	24	)	)	PUNCT
ajfa-8943	184	25	mva	mva	NOUN
ajfa-8943	184	26	=	=	SYM
ajfa-8943	184	27	5	5	NUM
ajfa-8943	184	28	market	market	NOUN
ajfa-8943	184	29	independent	independent	ADJ
ajfa-8943	184	30	tobin's	tobin's	NOUN
ajfa-8943	184	31	-	-	PUNCT
ajfa-8943	184	32	q	q	NOUN
ajfa-8943	184	33	tobin's	tobin's	NOUN
ajfa-8943	184	34	-	-	PUNCT
ajfa-8943	184	35	q	q	NOUN
ajfa-8943	184	36	=	=	SYM
ajfa-8943	184	37	6	6	NUM
ajfa-8943	184	38	economic	economic	ADJ
ajfa-8943	184	39	independent	independent	ADJ
ajfa-8943	184	40	economic	economic	ADJ
ajfa-8943	184	41	value	value	NOUN
ajfa-8943	184	42	added	add	VERB
ajfa-8943	184	43	(	(	PUNCT
ajfa-8943	184	44	eva	eva	NOUN
ajfa-8943	184	45	)	)	PUNCT
ajfa-8943	184	46	∗	∗	NOUN
ajfa-8943	184	47	=	=	PUNCT
ajfa-8943	184	48	nopat	nopat	NOUN
ajfa-8943	184	49	–	–	PUNCT
ajfa-8943	184	50	(	(	PUNCT
ajfa-8943	184	51	wacc	wacc	PROPN
ajfa-8943	184	52	×ic	×ic	PROPN
ajfa-8943	184	53	)	)	PUNCT
ajfa-8943	184	54	where	where	SCONJ
ajfa-8943	184	55	:	:	PUNCT
ajfa-8943	184	56	nopat	nopat	PROPN
ajfa-8943	184	57	is	be	AUX
ajfa-8943	184	58	operation	operation	NOUN
ajfa-8943	184	59	profit	profit	NOUN
ajfa-8943	184	60	after	after	ADP
ajfa-8943	184	61	tax	tax	NOUN
ajfa-8943	184	62	,	,	PUNCT
ajfa-8943	184	63	wacc	wacc	PROPN
ajfa-8943	184	64	is	be	AUX
ajfa-8943	184	65	weighted	weight	VERB
ajfa-8943	184	66	average	average	ADJ
ajfa-8943	184	67	cost	cost	NOUN
ajfa-8943	184	68	of	of	ADP
ajfa-8943	184	69	capital	capital	NOUN
ajfa-8943	184	70	,	,	PUNCT
ajfa-8943	184	71	and	and	CCONJ
ajfa-8943	184	72	ic	ic	PROPN
ajfa-8943	184	73	is	be	AUX
ajfa-8943	184	74	invested	invest	VERB
ajfa-8943	184	75	capital	capital	NOUN
ajfa-8943	184	76	.	.	PUNCT
ajfa-8943	185	1	7	7	NUM
ajfa-8943	185	2	accounting	accounting	NOUN
ajfa-8943	185	3	control	control	NOUN
ajfa-8943	185	4	firm	firm	PROPN
ajfa-8943	185	5	size(fs	size(fs	PROPN
ajfa-8943	185	6	)	)	PUNCT
ajfa-8943	185	7	log.of	log.of	PROPN
ajfa-8943	185	8	total	total	ADJ
ajfa-8943	185	9	asset	asset	NOUN
ajfa-8943	185	10	8	8	NUM
ajfa-8943	185	11	accounting	accounting	NOUN
ajfa-8943	185	12	control	control	NOUN
ajfa-8943	185	13	leverage(lev	leverage(lev	NOUN
ajfa-8943	185	14	.	.	PUNCT
ajfa-8943	185	15	)	)	PUNCT
ajfa-8943	186	1	lev	lev	NOUN
ajfa-8943	186	2	=	=	SYM
ajfa-8943	186	3	9	9	NUM
ajfa-8943	186	4	accounting	accounting	NOUN
ajfa-8943	186	5	dependent	dependent	ADJ
ajfa-8943	186	6	earnings	earning	NOUN
ajfa-8943	186	7	management(em	management(em	NOUN
ajfa-8943	186	8	)	)	PUNCT
ajfa-8943	186	9	using	use	VERB
ajfa-8943	186	10	modified	modify	VERB
ajfa-8943	186	11	jones	jones	PROPN
ajfa-8943	186	12	model	model	PROPN
ajfa-8943	186	13	proposed	propose	VERB
ajfa-8943	186	14	bydechowetal	bydechowetal	NOUN
ajfa-8943	186	15	.	.	PUNCT
ajfa-8943	187	1	,(1995	,(1995	PUNCT
ajfa-8943	187	2	)	)	PUNCT
ajfa-8943	187	3	.	.	PUNCT
ajfa-8943	188	1	5	5	X
ajfa-8943	188	2	.	.	X
ajfa-8943	188	3	results	result	NOUN
ajfa-8943	188	4	and	and	CCONJ
ajfa-8943	188	5	analysis	analysis	NOUN
ajfa-8943	188	6	to	to	PART
ajfa-8943	188	7	examine	examine	VERB
ajfa-8943	188	8	whether	whether	SCONJ
ajfa-8943	188	9	the	the	DET
ajfa-8943	188	10	data	datum	NOUN
ajfa-8943	188	11	is	be	AUX
ajfa-8943	188	12	appropriate	appropriate	ADJ
ajfa-8943	188	13	for	for	ADP
ajfa-8943	188	14	analysis	analysis	NOUN
ajfa-8943	188	15	and	and	CCONJ
ajfa-8943	188	16	measurement	measurement	NOUN
ajfa-8943	188	17	,	,	PUNCT
ajfa-8943	188	18	and	and	CCONJ
ajfa-8943	188	19	whether	whether	SCONJ
ajfa-8943	188	20	it	it	PRON
ajfa-8943	188	21	achieves	achieve	VERB
ajfa-8943	188	22	the	the	DET
ajfa-8943	188	23	objectives	objective	NOUN
ajfa-8943	188	24	of	of	ADP
ajfa-8943	188	25	the	the	DET
ajfa-8943	188	26	study	study	NOUN
ajfa-8943	188	27	,	,	PUNCT
ajfa-8943	188	28	several	several	ADJ
ajfa-8943	188	29	tests	test	NOUN
ajfa-8943	188	30	had	have	AUX
ajfa-8943	188	31	been	be	AUX
ajfa-8943	188	32	made	make	VERB
ajfa-8943	188	33	such	such	ADJ
ajfa-8943	188	34	as	as	ADP
ajfa-8943	188	35	,	,	PUNCT
ajfa-8943	188	36	normal	normal	ADJ
ajfa-8943	188	37	distribution	distribution	NOUN
ajfa-8943	188	38	test	test	NOUN
ajfa-8943	188	39	,	,	PUNCT
ajfa-8943	188	40	multicollinearity	multicollinearity	NOUN
ajfa-8943	188	41	test	test	NOUN
ajfa-8943	188	42	,	,	PUNCT
ajfa-8943	188	43	and	and	CCONJ
ajfa-8943	188	44	correlation	correlation	NOUN
ajfa-8943	188	45	.	.	PUNCT
ajfa-8943	189	1	table	table	NOUN
ajfa-8943	189	2	(	(	PUNCT
ajfa-8943	189	3	2	2	X
ajfa-8943	189	4	)	)	PUNCT
ajfa-8943	189	5	shows	show	VERB
ajfa-8943	189	6	these	these	DET
ajfa-8943	189	7	tests	test	NOUN
ajfa-8943	189	8	.	.	PUNCT
ajfa-8943	190	1	asian	asian	ADJ
ajfa-8943	190	2	journal	journal	PROPN
ajfa-8943	190	3	of	of	ADP
ajfa-8943	190	4	finance	finance	PROPN
ajfa-8943	190	5	&	&	CCONJ
ajfa-8943	190	6	accounting	accounting	PROPN
ajfa-8943	190	7	issn	issn	PROPN
ajfa-8943	190	8	1946	1946	NUM
ajfa-8943	190	9	-	-	PUNCT
ajfa-8943	190	10	052x	052x	PROPN
ajfa-8943	190	11	2016	2016	NUM
ajfa-8943	190	12	,	,	PUNCT
ajfa-8943	190	13	vol	vol	NOUN
ajfa-8943	190	14	.	.	PROPN
ajfa-8943	190	15	8	8	NUM
ajfa-8943	190	16	,	,	PUNCT
ajfa-8943	190	17	no	no	INTJ
ajfa-8943	190	18	.	.	NOUN
ajfa-8943	190	19	1	1	NUM
ajfa-8943	190	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	190	21	89	89	NUM
ajfa-8943	190	22	table	table	NOUN
ajfa-8943	190	23	2	2	NUM
ajfa-8943	190	24	.	.	PUNCT
ajfa-8943	190	25	test	test	NOUN
ajfa-8943	190	26	of	of	ADP
ajfa-8943	190	27	data	datum	NOUN
ajfa-8943	190	28	validity	validity	NOUN
ajfa-8943	190	29	and	and	CCONJ
ajfa-8943	190	30	study	study	NOUN
ajfa-8943	190	31	model	model	NOUN
ajfa-8943	190	32	variables	variable	VERB
ajfa-8943	190	33	multicollinearity	multicollinearity	NOUN
ajfa-8943	190	34	autocorrelation	autocorrelation	NOUN
ajfa-8943	190	35	tolerance	tolerance	NOUN
ajfa-8943	190	36	vif	vif	PROPN
ajfa-8943	190	37	durbin	durbin	PROPN
ajfa-8943	190	38	watson	watson	PROPN
ajfa-8943	190	39	roa	roa	PROPN
ajfa-8943	190	40	.594	.594	NUM
ajfa-8943	190	41	1.684	1.684	NUM
ajfa-8943	190	42	1.589	1.589	NUM
ajfa-8943	190	43	ros	ro	NOUN
ajfa-8943	190	44	.701	.701	NUM
ajfa-8943	190	45	1.427	1.427	NUM
ajfa-8943	190	46	cfo	cfo	NOUN
ajfa-8943	190	47	.882	.882	NUM
ajfa-8943	190	48	1.134	1.134	NUM
ajfa-8943	190	49	mva	mva	NOUN
ajfa-8943	190	50	.559	.559	NUM
ajfa-8943	190	51	1.789	1.789	NUM
ajfa-8943	190	52	tobin's	tobin's	NUM
ajfa-8943	190	53	-	-	PUNCT
ajfa-8943	190	54	q	q	NOUN
ajfa-8943	190	55	.456	.456	NUM
ajfa-8943	190	56	2.194	2.194	NUM
ajfa-8943	190	57	eva	eva	NOUN
ajfa-8943	190	58	.645	.645	NUM
ajfa-8943	190	59	1.551	1.551	NUM
ajfa-8943	190	60	log	log	NOUN
ajfa-8943	190	61	fs	fs	ADP
ajfa-8943	190	62	.495	.495	NUM
ajfa-8943	190	63	2.020	2.020	NUM
ajfa-8943	190	64	lev	lev	NOUN
ajfa-8943	190	65	.	.	PUNCT
ajfa-8943	190	66	.842	.842	NUM
ajfa-8943	191	1	1.188	1.188	NUM
ajfa-8943	191	2	em	em	PRON
ajfa-8943	191	3	.594	.594	NUM
ajfa-8943	191	4	1.684	1.684	NUM
ajfa-8943	191	5	with	with	ADP
ajfa-8943	191	6	regard	regard	NOUN
ajfa-8943	191	7	to	to	ADP
ajfa-8943	191	8	normal	normal	ADJ
ajfa-8943	191	9	distribution	distribution	NOUN
ajfa-8943	191	10	,	,	PUNCT
ajfa-8943	191	11	the	the	DET
ajfa-8943	191	12	study	study	NOUN
ajfa-8943	191	13	was	be	AUX
ajfa-8943	191	14	conducted	conduct	VERB
ajfa-8943	191	15	to	to	PART
ajfa-8943	191	16	include	include	VERB
ajfa-8943	191	17	all	all	DET
ajfa-8943	191	18	available	available	ADJ
ajfa-8943	191	19	data	datum	NOUN
ajfa-8943	191	20	to	to	ADP
ajfa-8943	191	21	each	each	DET
ajfa-8943	191	22	firm	firm	NOUN
ajfa-8943	191	23	included	include	VERB
ajfa-8943	191	24	in	in	ADP
ajfa-8943	191	25	the	the	DET
ajfa-8943	191	26	study	study	NOUN
ajfa-8943	191	27	sample	sample	NOUN
ajfa-8943	191	28	.	.	PUNCT
ajfa-8943	192	1	in	in	ADP
ajfa-8943	192	2	addition	addition	NOUN
ajfa-8943	192	3	,	,	PUNCT
ajfa-8943	192	4	since	since	SCONJ
ajfa-8943	192	5	the	the	DET
ajfa-8943	192	6	sample	sample	NOUN
ajfa-8943	192	7	size	size	NOUN
ajfa-8943	192	8	composes	compose	VERB
ajfa-8943	192	9	about	about	ADV
ajfa-8943	192	10	43	43	NUM
ajfa-8943	192	11	percent	percent	NOUN
ajfa-8943	192	12	from	from	ADP
ajfa-8943	192	13	the	the	DET
ajfa-8943	192	14	total	total	ADJ
ajfa-8943	192	15	population	population	NOUN
ajfa-8943	192	16	of	of	ADP
ajfa-8943	192	17	the	the	DET
ajfa-8943	192	18	study	study	NOUN
ajfa-8943	192	19	,	,	PUNCT
ajfa-8943	192	20	then	then	ADV
ajfa-8943	192	21	the	the	DET
ajfa-8943	192	22	model	model	NOUN
ajfa-8943	192	23	can	can	AUX
ajfa-8943	192	24	be	be	AUX
ajfa-8943	192	25	considered	consider	VERB
ajfa-8943	192	26	useful	useful	ADJ
ajfa-8943	192	27	and	and	CCONJ
ajfa-8943	192	28	valid	valid	ADJ
ajfa-8943	192	29	.	.	PUNCT
ajfa-8943	193	1	tolerance	tolerance	NOUN
ajfa-8943	193	2	coefficient	coefficient	NOUN
ajfa-8943	193	3	is	be	AUX
ajfa-8943	193	4	computed	compute	VERB
ajfa-8943	193	5	for	for	ADP
ajfa-8943	193	6	each	each	DET
ajfa-8943	193	7	variable	variable	NOUN
ajfa-8943	193	8	,	,	PUNCT
ajfa-8943	193	9	to	to	PART
ajfa-8943	193	10	test	test	VERB
ajfa-8943	193	11	the	the	DET
ajfa-8943	193	12	overlapping	overlapping	NOUN
ajfa-8943	193	13	among	among	ADP
ajfa-8943	193	14	variables	variable	NOUN
ajfa-8943	193	15	.	.	PUNCT
ajfa-8943	194	1	thereafter	thereafter	ADV
ajfa-8943	194	2	,	,	PUNCT
ajfa-8943	194	3	the	the	DET
ajfa-8943	194	4	variance	variance	NOUN
ajfa-8943	194	5	inflation	inflation	NOUN
ajfa-8943	194	6	factor	factor	NOUN
ajfa-8943	194	7	(	(	PUNCT
ajfa-8943	194	8	vif	vif	NOUN
ajfa-8943	194	9	)	)	PUNCT
ajfa-8943	194	10	had	have	AUX
ajfa-8943	194	11	been	be	AUX
ajfa-8943	194	12	used	use	VERB
ajfa-8943	194	13	.	.	PUNCT
ajfa-8943	195	1	since	since	SCONJ
ajfa-8943	195	2	vif	vif	PROPN
ajfa-8943	195	3	coefficient	coefficient	NOUN
ajfa-8943	195	4	for	for	ADP
ajfa-8943	195	5	each	each	DET
ajfa-8943	195	6	variable	variable	NOUN
ajfa-8943	195	7	is	be	AUX
ajfa-8943	195	8	not	not	PART
ajfa-8943	195	9	more	more	ADJ
ajfa-8943	195	10	than	than	ADP
ajfa-8943	195	11	5	5	NUM
ajfa-8943	195	12	,	,	PUNCT
ajfa-8943	195	13	it	it	PRON
ajfa-8943	195	14	is	be	AUX
ajfa-8943	195	15	concluded	conclude	VERB
ajfa-8943	195	16	that	that	SCONJ
ajfa-8943	195	17	no	no	DET
ajfa-8943	195	18	overlapping	overlapping	NOUN
ajfa-8943	195	19	is	be	AUX
ajfa-8943	195	20	available	available	ADJ
ajfa-8943	195	21	among	among	ADP
ajfa-8943	195	22	variables	variable	NOUN
ajfa-8943	195	23	,	,	PUNCT
ajfa-8943	195	24	so	so	SCONJ
ajfa-8943	195	25	this	this	PRON
ajfa-8943	195	26	means	mean	VERB
ajfa-8943	195	27	that	that	SCONJ
ajfa-8943	195	28	the	the	DET
ajfa-8943	195	29	model	model	NOUN
ajfa-8943	195	30	is	be	AUX
ajfa-8943	195	31	highly	highly	ADV
ajfa-8943	195	32	appropriate	appropriate	ADJ
ajfa-8943	195	33	for	for	ADP
ajfa-8943	195	34	interpreting	interpret	VERB
ajfa-8943	195	35	the	the	DET
ajfa-8943	195	36	effect	effect	NOUN
ajfa-8943	195	37	of	of	ADP
ajfa-8943	195	38	independent	independent	ADJ
ajfa-8943	195	39	variables	variable	NOUN
ajfa-8943	195	40	on	on	ADP
ajfa-8943	195	41	the	the	DET
ajfa-8943	195	42	dependent	dependent	ADJ
ajfa-8943	195	43	one	one	NUM
ajfa-8943	195	44	.	.	PUNCT
ajfa-8943	196	1	regarding	regard	VERB
ajfa-8943	196	2	autocorrelation	autocorrelation	NOUN
ajfa-8943	196	3	,	,	PUNCT
ajfa-8943	196	4	durbin	durbin	PROPN
ajfa-8943	196	5	watson	watson	PROPN
ajfa-8943	196	6	test	test	NOUN
ajfa-8943	196	7	(	(	PUNCT
ajfa-8943	196	8	d	d	X
ajfa-8943	196	9	-	-	PUNCT
ajfa-8943	196	10	w	w	NOUN
ajfa-8943	196	11	)	)	PUNCT
ajfa-8943	196	12	had	have	AUX
ajfa-8943	196	13	been	be	AUX
ajfa-8943	196	14	used	use	VERB
ajfa-8943	196	15	,	,	PUNCT
ajfa-8943	196	16	and	and	CCONJ
ajfa-8943	196	17	its	its	PRON
ajfa-8943	196	18	value	value	NOUN
ajfa-8943	196	19	is	be	AUX
ajfa-8943	196	20	1.65	1.65	NUM
ajfa-8943	196	21	,	,	PUNCT
ajfa-8943	196	22	so	so	CCONJ
ajfa-8943	196	23	this	this	PRON
ajfa-8943	196	24	is	be	AUX
ajfa-8943	196	25	a	a	DET
ajfa-8943	196	26	good	good	ADJ
ajfa-8943	196	27	indicator	indicator	NOUN
ajfa-8943	196	28	that	that	PRON
ajfa-8943	196	29	autocorrelation	autocorrelation	NOUN
ajfa-8943	196	30	problem	problem	NOUN
ajfa-8943	196	31	is	be	AUX
ajfa-8943	196	32	not	not	PART
ajfa-8943	196	33	existed	exist	VERB
ajfa-8943	196	34	among	among	ADP
ajfa-8943	196	35	variables	variable	NOUN
ajfa-8943	196	36	.	.	PUNCT
ajfa-8943	197	1	in	in	ADP
ajfa-8943	197	2	occasion	occasion	NOUN
ajfa-8943	197	3	,	,	PUNCT
ajfa-8943	197	4	the	the	DET
ajfa-8943	197	5	optimal	optimal	ADJ
ajfa-8943	197	6	value	value	NOUN
ajfa-8943	197	7	of	of	ADP
ajfa-8943	197	8	(	(	PUNCT
ajfa-8943	197	9	d	d	PROPN
ajfa-8943	197	10	-	-	PUNCT
ajfa-8943	197	11	w	w	NOUN
ajfa-8943	197	12	)	)	PUNCT
ajfa-8943	197	13	test	test	NOUN
ajfa-8943	197	14	is	be	AUX
ajfa-8943	197	15	between	between	ADP
ajfa-8943	197	16	1.5	1.5	NUM
ajfa-8943	197	17	and	and	CCONJ
ajfa-8943	197	18	2.5(gujarati	2.5(gujarati	NUM
ajfa-8943	197	19	,	,	PUNCT
ajfa-8943	197	20	2003	2003	NUM
ajfa-8943	197	21	,	,	PUNCT
ajfa-8943	197	22	p	p	X
ajfa-8943	197	23	,	,	PUNCT
ajfa-8943	197	24	496	496	NUM
ajfa-8943	197	25	)	)	PUNCT
ajfa-8943	197	26	.	.	PUNCT
ajfa-8943	198	1	5.1	5.1	NUM
ajfa-8943	198	2	descriptive	descriptive	ADJ
ajfa-8943	198	3	statistics	statistic	NOUN
ajfa-8943	198	4	table	table	NOUN
ajfa-8943	198	5	(	(	PUNCT
ajfa-8943	198	6	3	3	X
ajfa-8943	198	7	)	)	PUNCT
ajfa-8943	198	8	shows	show	VERB
ajfa-8943	198	9	the	the	DET
ajfa-8943	198	10	descriptive	descriptive	ADJ
ajfa-8943	198	11	statistics	statistic	NOUN
ajfa-8943	198	12	for	for	ADP
ajfa-8943	198	13	all	all	DET
ajfa-8943	198	14	variables	variable	NOUN
ajfa-8943	198	15	.	.	PUNCT
ajfa-8943	199	1	based	base	VERB
ajfa-8943	199	2	on	on	ADP
ajfa-8943	199	3	information	information	NOUN
ajfa-8943	199	4	appears	appear	VERB
ajfa-8943	199	5	in	in	ADP
ajfa-8943	199	6	the	the	DET
ajfa-8943	199	7	table	table	NOUN
ajfa-8943	199	8	,	,	PUNCT
ajfa-8943	199	9	it	it	PRON
ajfa-8943	199	10	is	be	AUX
ajfa-8943	199	11	notable	notable	ADJ
ajfa-8943	199	12	that	that	SCONJ
ajfa-8943	199	13	the	the	DET
ajfa-8943	199	14	mean	mean	NOUN
ajfa-8943	199	15	of	of	ADP
ajfa-8943	199	16	the	the	DET
ajfa-8943	199	17	traditional	traditional	ADJ
ajfa-8943	199	18	indicators	indicator	NOUN
ajfa-8943	199	19	of	of	ADP
ajfa-8943	199	20	financial	financial	ADJ
ajfa-8943	199	21	performance	performance	NOUN
ajfa-8943	199	22	(	(	PUNCT
ajfa-8943	199	23	roa	roa	PROPN
ajfa-8943	199	24	,	,	PUNCT
ajfa-8943	199	25	ros	ros	PROPN
ajfa-8943	199	26	,	,	PUNCT
ajfa-8943	199	27	cfo	cfo	PROPN
ajfa-8943	199	28	)	)	PUNCT
ajfa-8943	199	29	are	be	AUX
ajfa-8943	199	30	low	low	ADJ
ajfa-8943	199	31	,	,	PUNCT
ajfa-8943	199	32	which	which	PRON
ajfa-8943	199	33	means	mean	VERB
ajfa-8943	199	34	that	that	SCONJ
ajfa-8943	199	35	the	the	DET
ajfa-8943	199	36	financial	financial	ADJ
ajfa-8943	199	37	performance	performance	NOUN
ajfa-8943	199	38	was	be	AUX
ajfa-8943	199	39	low	low	ADJ
ajfa-8943	199	40	.	.	PUNCT
ajfa-8943	200	1	when	when	SCONJ
ajfa-8943	200	2	the	the	DET
ajfa-8943	200	3	financial	financial	ADJ
ajfa-8943	200	4	performance	performance	NOUN
ajfa-8943	200	5	is	be	AUX
ajfa-8943	200	6	low	low	ADJ
ajfa-8943	200	7	,	,	PUNCT
ajfa-8943	200	8	this	this	PRON
ajfa-8943	200	9	creates	create	VERB
ajfa-8943	200	10	an	an	DET
ajfa-8943	200	11	incentive	incentive	NOUN
ajfa-8943	200	12	for	for	SCONJ
ajfa-8943	200	13	firms	firm	NOUN
ajfa-8943	200	14	to	to	PART
ajfa-8943	200	15	practice	practice	VERB
ajfa-8943	200	16	the	the	DET
ajfa-8943	200	17	phenomenon	phenomenon	NOUN
ajfa-8943	200	18	of	of	ADP
ajfa-8943	200	19	earnings	earning	NOUN
ajfa-8943	200	20	management	management	NOUN
ajfa-8943	200	21	,	,	PUNCT
ajfa-8943	200	22	so	so	SCONJ
ajfa-8943	200	23	managements	management	NOUN
ajfa-8943	200	24	have	have	VERB
ajfa-8943	200	25	alternative	alternative	ADJ
ajfa-8943	200	26	methods	method	NOUN
ajfa-8943	200	27	to	to	PART
ajfa-8943	200	28	manipulate	manipulate	VERB
ajfa-8943	200	29	these	these	DET
ajfa-8943	200	30	indicators	indicator	NOUN
ajfa-8943	200	31	.	.	PUNCT
ajfa-8943	201	1	regarding	regard	VERB
ajfa-8943	201	2	the	the	DET
ajfa-8943	201	3	modern	modern	ADJ
ajfa-8943	201	4	indicators	indicator	NOUN
ajfa-8943	201	5	of	of	ADP
ajfa-8943	201	6	financial	financial	ADJ
ajfa-8943	201	7	performance	performance	NOUN
ajfa-8943	201	8	,	,	PUNCT
ajfa-8943	201	9	they	they	PRON
ajfa-8943	201	10	ca	can	AUX
ajfa-8943	201	11	n't	not	PART
ajfa-8943	201	12	be	be	AUX
ajfa-8943	201	13	subject	subject	ADJ
ajfa-8943	201	14	to	to	ADP
ajfa-8943	201	15	earnings	earning	NOUN
ajfa-8943	201	16	management	management	NOUN
ajfa-8943	201	17	methods	method	NOUN
ajfa-8943	201	18	or	or	CCONJ
ajfa-8943	201	19	manipulation	manipulation	NOUN
ajfa-8943	201	20	.	.	PUNCT
ajfa-8943	202	1	regarding	regard	VERB
ajfa-8943	202	2	the	the	DET
ajfa-8943	202	3	mean	mean	NOUN
ajfa-8943	202	4	of	of	ADP
ajfa-8943	202	5	mva	mva	NOUN
ajfa-8943	202	6	and	and	CCONJ
ajfa-8943	202	7	tobin's	tobin's	PROPN
ajfa-8943	202	8	-	-	PUNCT
ajfa-8943	202	9	q	q	NOUN
ajfa-8943	202	10	,	,	PUNCT
ajfa-8943	202	11	it	it	PRON
ajfa-8943	202	12	seems	seem	VERB
ajfa-8943	202	13	acceptable	acceptable	ADJ
ajfa-8943	202	14	,	,	PUNCT
ajfa-8943	202	15	and	and	CCONJ
ajfa-8943	202	16	not	not	PART
ajfa-8943	202	17	low	low	ADJ
ajfa-8943	202	18	,	,	PUNCT
ajfa-8943	202	19	because	because	SCONJ
ajfa-8943	202	20	it	it	PRON
ajfa-8943	202	21	is	be	AUX
ajfa-8943	202	22	greater	great	ADJ
ajfa-8943	202	23	than	than	ADP
ajfa-8943	202	24	the	the	DET
ajfa-8943	202	25	bv	bv	PROPN
ajfa-8943	202	26	.	.	PROPN
ajfa-8943	202	27	considering	consider	VERB
ajfa-8943	202	28	em	em	PRON
ajfa-8943	202	29	,	,	PUNCT
ajfa-8943	202	30	the	the	DET
ajfa-8943	202	31	means	mean	NOUN
ajfa-8943	202	32	are	be	AUX
ajfa-8943	202	33	,	,	PUNCT
ajfa-8943	202	34	in	in	ADP
ajfa-8943	202	35	general	general	ADJ
ajfa-8943	202	36	,	,	PUNCT
ajfa-8943	202	37	minus	minus	PROPN
ajfa-8943	202	38	,	,	PUNCT
ajfa-8943	202	39	which	which	PRON
ajfa-8943	202	40	means	mean	VERB
ajfa-8943	202	41	that	that	SCONJ
ajfa-8943	202	42	firms	firm	NOUN
ajfa-8943	202	43	have	have	VERB
ajfa-8943	202	44	good	good	ADJ
ajfa-8943	202	45	earnings	earning	NOUN
ajfa-8943	202	46	quality	quality	NOUN
ajfa-8943	202	47	.	.	PUNCT
ajfa-8943	203	1	as	as	ADP
ajfa-8943	203	2	a	a	DET
ajfa-8943	203	3	result	result	NOUN
ajfa-8943	203	4	,	,	PUNCT
ajfa-8943	203	5	the	the	DET
ajfa-8943	203	6	management	management	NOUN
ajfa-8943	203	7	's	's	PART
ajfa-8943	203	8	intervention	intervention	NOUN
ajfa-8943	203	9	in	in	ADP
ajfa-8943	203	10	earnings	earning	NOUN
ajfa-8943	203	11	measurement	measurement	NOUN
ajfa-8943	203	12	is	be	AUX
ajfa-8943	203	13	somewhat	somewhat	ADV
ajfa-8943	203	14	limited	limited	ADJ
ajfa-8943	203	15	.	.	PUNCT
ajfa-8943	204	1	asian	asian	ADJ
ajfa-8943	204	2	journal	journal	PROPN
ajfa-8943	204	3	of	of	ADP
ajfa-8943	204	4	finance	finance	PROPN
ajfa-8943	204	5	&	&	CCONJ
ajfa-8943	204	6	accounting	accounting	PROPN
ajfa-8943	204	7	issn	issn	PROPN
ajfa-8943	204	8	1946	1946	NUM
ajfa-8943	204	9	-	-	PUNCT
ajfa-8943	204	10	052x	052x	PROPN
ajfa-8943	204	11	2016	2016	NUM
ajfa-8943	204	12	,	,	PUNCT
ajfa-8943	204	13	vol	vol	NOUN
ajfa-8943	204	14	.	.	PROPN
ajfa-8943	204	15	8	8	NUM
ajfa-8943	204	16	,	,	PUNCT
ajfa-8943	204	17	no	no	INTJ
ajfa-8943	204	18	.	.	NOUN
ajfa-8943	204	19	1	1	NUM
ajfa-8943	204	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	204	21	90	90	NUM
ajfa-8943	204	22	table	table	NOUN
ajfa-8943	204	23	3	3	NUM
ajfa-8943	204	24	.	.	PUNCT
ajfa-8943	204	25	descriptive	descriptive	ADJ
ajfa-8943	204	26	statistics	statistic	NOUN
ajfa-8943	204	27	of	of	ADP
ajfa-8943	204	28	variables	variable	NOUN
ajfa-8943	204	29	for	for	ADP
ajfa-8943	204	30	all	all	DET
ajfa-8943	204	31	companies	company	NOUN
ajfa-8943	204	32	:	:	PUNCT
ajfa-8943	204	33	2006	2006	NUM
ajfa-8943	204	34	-	-	SYM
ajfa-8943	204	35	2013	2013	NUM
ajfa-8943	204	36	variable	variable	ADJ
ajfa-8943	204	37	minimum	minimum	ADJ
ajfa-8943	204	38	maximum	maximum	ADJ
ajfa-8943	204	39	mean	mean	ADJ
ajfa-8943	204	40	median	median	NOUN
ajfa-8943	204	41	.	.	PUNCT
ajfa-8943	205	1	standard	standard	ADJ
ajfa-8943	205	2	deviation	deviation	NOUN
ajfa-8943	205	3	roa	roa	PROPN
ajfa-8943	205	4	-96.49	-96.49	PROPN
ajfa-8943	205	5	43.94	43.94	NUM
ajfa-8943	205	6	3.2296	3.2296	NUM
ajfa-8943	205	7	3.93	3.93	NUM
ajfa-8943	205	8	12.04779	12.04779	NUM
ajfa-8943	205	9	ros	ro	NOUN
ajfa-8943	205	10	-358.80	-358.80	PROPN
ajfa-8943	205	11	160.12	160.12	NUM
ajfa-8943	205	12	-1.6547	-1.6547	NOUN
ajfa-8943	205	13	3.77	3.77	NUM
ajfa-8943	205	14	46.55993	46.55993	NUM
ajfa-8943	205	15	cfo	cfo	NOUN
ajfa-8943	205	16	-7.38	-7.38	NOUN
ajfa-8943	205	17	8.49	8.49	NUM
ajfa-8943	205	18	2.7308	2.7308	NUM
ajfa-8943	205	19	5.91	5.91	NUM
ajfa-8943	205	20	5.56495	5.56495	NUM
ajfa-8943	205	21	mva	mva	NOUN
ajfa-8943	205	22	-8.34	-8.34	NUM
ajfa-8943	205	23	9.46	9.46	NUM
ajfa-8943	205	24	.5924	.5924	NOUN
ajfa-8943	205	25	5.17	5.17	NUM
ajfa-8943	205	26	6.79991	6.79991	NUM
ajfa-8943	205	27	tobin's	tobin's	NOUN
ajfa-8943	205	28	-	-	PUNCT
ajfa-8943	205	29	q	q	NOUN
ajfa-8943	205	30	.01	.01	NUM
ajfa-8943	205	31	5.10	5.10	NUM
ajfa-8943	205	32	.7472	.7472	NOUN
ajfa-8943	205	33	.59	.59	NUM
ajfa-8943	205	34	.70584	.70584	PROPN
ajfa-8943	205	35	eva	eva	PROPN
ajfa-8943	205	36	-4799059	-4799059	PROPN
ajfa-8943	205	37	79813337	79813337	NUM
ajfa-8943	205	38	2094829	2094829	NUM
ajfa-8943	205	39	57670	57670	NUM
ajfa-8943	205	40	8542695	8542695	NUM
ajfa-8943	205	41	fs	fs	ADP
ajfa-8943	205	42	2347989	2347989	NUM
ajfa-8943	205	43	1223269000	1223269000	NUM
ajfa-8943	205	44	86110776	86110776	NUM
ajfa-8943	205	45	18814117	18814117	NUM
ajfa-8943	205	46	208897583	208897583	NUM
ajfa-8943	205	47	lev	lev	NOUN
ajfa-8943	205	48	.	.	PUNCT
ajfa-8943	206	1	1.48	1.48	NUM
ajfa-8943	206	2	79.07	79.07	NUM
ajfa-8943	206	3	32.1721	32.1721	NUM
ajfa-8943	206	4	30.02	30.02	NUM
ajfa-8943	206	5	17.01	17.01	NUM
ajfa-8943	206	6	em	em	PRON
ajfa-8943	206	7	-110629346	-110629346	ADJ
ajfa-8943	206	8	87305017	87305017	NUM
ajfa-8943	206	9	-1561707	-1561707	NUM
ajfa-8943	207	1	-169899	-169899	NOUN
ajfa-8943	207	2	16074902	16074902	NUM
ajfa-8943	207	3	5.2	5.2	NUM
ajfa-8943	207	4	hypotheses	hypothesis	NOUN
ajfa-8943	207	5	testing	test	VERB
ajfa-8943	207	6	the	the	DET
ajfa-8943	207	7	hypotheses	hypothesis	NOUN
ajfa-8943	207	8	of	of	ADP
ajfa-8943	207	9	the	the	DET
ajfa-8943	207	10	study	study	NOUN
ajfa-8943	207	11	object	object	NOUN
ajfa-8943	207	12	for	for	ADP
ajfa-8943	207	13	examining	examine	VERB
ajfa-8943	207	14	the	the	DET
ajfa-8943	207	15	ability	ability	NOUN
ajfa-8943	207	16	of	of	ADP
ajfa-8943	207	17	traditional	traditional	ADJ
ajfa-8943	207	18	and	and	CCONJ
ajfa-8943	207	19	modern	modern	ADJ
ajfa-8943	207	20	performance	performance	NOUN
ajfa-8943	207	21	indicators	indicator	NOUN
ajfa-8943	207	22	to	to	PART
ajfa-8943	207	23	interpret	interpret	VERB
ajfa-8943	207	24	earnings	earning	NOUN
ajfa-8943	207	25	management	management	NOUN
ajfa-8943	207	26	phenomenaof	phenomenaof	VERB
ajfa-8943	207	27	the	the	DET
ajfa-8943	207	28	listed	list	VERB
ajfa-8943	207	29	manufacturing	manufacturing	NOUN
ajfa-8943	207	30	firms	firm	NOUN
ajfa-8943	207	31	in	in	ADP
ajfa-8943	207	32	ase	ase	NOUN
ajfa-8943	207	33	along	along	ADP
ajfa-8943	207	34	the	the	DET
ajfa-8943	207	35	period	period	NOUN
ajfa-8943	207	36	2006	2006	NUM
ajfa-8943	207	37	-	-	SYM
ajfa-8943	207	38	2013	2013	NUM
ajfa-8943	207	39	.	.	PUNCT
ajfa-8943	208	1	at	at	ADP
ajfa-8943	208	2	the	the	DET
ajfa-8943	208	3	beginning	beginning	NOUN
ajfa-8943	208	4	,	,	PUNCT
ajfa-8943	208	5	i	i	PRON
ajfa-8943	208	6	examined	examine	VERB
ajfa-8943	208	7	the	the	DET
ajfa-8943	208	8	study	study	NOUN
ajfa-8943	208	9	sample	sample	NOUN
ajfa-8943	208	10	whether	whether	SCONJ
ajfa-8943	208	11	the	the	DET
ajfa-8943	208	12	firms	firm	NOUN
ajfa-8943	208	13	of	of	ADP
ajfa-8943	208	14	the	the	DET
ajfa-8943	208	15	sample	sample	NOUN
ajfa-8943	208	16	exercise	exercise	VERB
ajfa-8943	208	17	the	the	DET
ajfa-8943	208	18	phenomena	phenomenon	NOUN
ajfa-8943	208	19	of	of	ADP
ajfa-8943	208	20	earnings	earning	NOUN
ajfa-8943	208	21	management	management	NOUN
ajfa-8943	208	22	.	.	PUNCT
ajfa-8943	209	1	therefore	therefore	ADV
ajfa-8943	209	2	,	,	PUNCT
ajfa-8943	209	3	the	the	DET
ajfa-8943	209	4	mean	mean	NOUN
ajfa-8943	209	5	of	of	ADP
ajfa-8943	209	6	the	the	DET
ajfa-8943	209	7	absolute	absolute	ADJ
ajfa-8943	209	8	value	value	NOUN
ajfa-8943	209	9	of	of	ADP
ajfa-8943	209	10	the	the	DET
ajfa-8943	209	11	discretionary	discretionary	ADJ
ajfa-8943	209	12	accruals	accrual	NOUN
ajfa-8943	209	13	had	have	AUX
ajfa-8943	209	14	been	be	AUX
ajfa-8943	209	15	computed	compute	VERB
ajfa-8943	209	16	,	,	PUNCT
ajfa-8943	209	17	where	where	SCONJ
ajfa-8943	209	18	the	the	DET
ajfa-8943	209	19	rule	rule	NOUN
ajfa-8943	209	20	states	state	VERB
ajfa-8943	209	21	that	that	SCONJ
ajfa-8943	209	22	when	when	SCONJ
ajfa-8943	209	23	the	the	DET
ajfa-8943	209	24	value	value	NOUN
ajfa-8943	209	25	of	of	ADP
ajfa-8943	209	26	the	the	DET
ajfa-8943	209	27	discretionary	discretionary	ADJ
ajfa-8943	209	28	accruals	accrual	NOUN
ajfa-8943	209	29	is	be	AUX
ajfa-8943	209	30	in	in	ADP
ajfa-8943	209	31	excess	excess	NOUN
ajfa-8943	209	32	of	of	ADP
ajfa-8943	209	33	the	the	DET
ajfa-8943	209	34	mean	mean	NOUN
ajfa-8943	209	35	,	,	PUNCT
ajfa-8943	209	36	there	there	PRON
ajfa-8943	209	37	is	be	VERB
ajfa-8943	209	38	a	a	DET
ajfa-8943	209	39	probability	probability	NOUN
ajfa-8943	209	40	that	that	SCONJ
ajfa-8943	209	41	the	the	DET
ajfa-8943	209	42	firm	firm	NOUN
ajfa-8943	209	43	practices	practice	VERB
ajfa-8943	209	44	the	the	DET
ajfa-8943	209	45	phenomenon	phenomenon	NOUN
ajfa-8943	209	46	of	of	ADP
ajfa-8943	209	47	earnings	earning	NOUN
ajfa-8943	209	48	management	management	NOUN
ajfa-8943	209	49	.	.	PUNCT
ajfa-8943	210	1	in	in	ADP
ajfa-8943	210	2	opposite	opposite	ADJ
ajfa-8943	210	3	,	,	PUNCT
ajfa-8943	210	4	when	when	SCONJ
ajfa-8943	210	5	that	that	DET
ajfa-8943	210	6	value	value	NOUN
ajfa-8943	210	7	is	be	AUX
ajfa-8943	210	8	less	less	ADJ
ajfa-8943	210	9	than	than	ADP
ajfa-8943	210	10	the	the	DET
ajfa-8943	210	11	mean	mean	NOUN
ajfa-8943	210	12	,	,	PUNCT
ajfa-8943	210	13	there	there	PRON
ajfa-8943	210	14	is	be	VERB
ajfa-8943	210	15	no	no	DET
ajfa-8943	210	16	probability	probability	NOUN
ajfa-8943	210	17	that	that	SCONJ
ajfa-8943	210	18	the	the	DET
ajfa-8943	210	19	firm	firm	NOUN
ajfa-8943	210	20	does	do	AUX
ajfa-8943	210	21	not	not	PART
ajfa-8943	210	22	exercise	exercise	VERB
ajfa-8943	210	23	what	what	PRON
ajfa-8943	210	24	is	be	AUX
ajfa-8943	210	25	called	call	VERB
ajfa-8943	210	26	earnings	earning	NOUN
ajfa-8943	210	27	management	management	NOUN
ajfa-8943	210	28	.	.	PUNCT
ajfa-8943	211	1	(	(	PUNCT
ajfa-8943	211	2	al	al	PROPN
ajfa-8943	211	3	-	-	PUNCT
ajfa-8943	211	4	sartawi	sartawi	PROPN
ajfa-8943	211	5	,	,	PUNCT
ajfa-8943	211	6	et	et	NOUN
ajfa-8943	211	7	,	,	PUNCT
ajfa-8943	211	8	.	.	PUNCT
ajfa-8943	212	1	al	al	PROPN
ajfa-8943	212	2	,	,	PUNCT
ajfa-8943	212	3	2013	2013	NUM
ajfa-8943	212	4	)	)	PUNCT
ajfa-8943	212	5	.	.	PUNCT
ajfa-8943	213	1	when	when	SCONJ
ajfa-8943	213	2	this	this	DET
ajfa-8943	213	3	rule	rule	NOUN
ajfa-8943	213	4	is	be	AUX
ajfa-8943	213	5	applied	apply	VERB
ajfa-8943	213	6	on	on	ADP
ajfa-8943	213	7	the	the	DET
ajfa-8943	213	8	sample	sample	NOUN
ajfa-8943	213	9	of	of	ADP
ajfa-8943	213	10	the	the	DET
ajfa-8943	213	11	study	study	NOUN
ajfa-8943	213	12	,	,	PUNCT
ajfa-8943	213	13	i	i	PRON
ajfa-8943	213	14	find	find	VERB
ajfa-8943	213	15	that	that	SCONJ
ajfa-8943	213	16	the	the	DET
ajfa-8943	213	17	percentage	percentage	NOUN
ajfa-8943	213	18	of	of	ADP
ajfa-8943	213	19	companies	company	NOUN
ajfa-8943	213	20	that	that	PRON
ajfa-8943	213	21	do	do	AUX
ajfa-8943	213	22	not	not	PART
ajfa-8943	213	23	practice	practice	VERB
ajfa-8943	213	24	earnings	earning	NOUN
ajfa-8943	213	25	management	management	NOUN
ajfa-8943	213	26	is	be	AUX
ajfa-8943	213	27	66.2	66.2	NUM
ajfa-8943	213	28	%	%	NOUN
ajfa-8943	213	29	.	.	PUNCT
ajfa-8943	214	1	testing	test	VERB
ajfa-8943	214	2	the	the	DET
ajfa-8943	214	3	first	first	ADJ
ajfa-8943	214	4	hypothesis	hypothesis	NOUN
ajfa-8943	214	5	the	the	DET
ajfa-8943	214	6	first	first	ADJ
ajfa-8943	214	7	hypothesis	hypothesis	NOUN
ajfa-8943	214	8	had	have	AUX
ajfa-8943	214	9	been	be	AUX
ajfa-8943	214	10	developed	develop	VERB
ajfa-8943	214	11	to	to	PART
ajfa-8943	214	12	test	test	VERB
ajfa-8943	214	13	whether	whether	SCONJ
ajfa-8943	214	14	the	the	DET
ajfa-8943	214	15	traditional	traditional	ADJ
ajfa-8943	214	16	performance	performance	NOUN
ajfa-8943	214	17	indicators	indicator	NOUN
ajfa-8943	214	18	(	(	PUNCT
ajfa-8943	214	19	roa	roa	PROPN
ajfa-8943	214	20	,	,	PUNCT
ajfa-8943	214	21	roe	roe	NOUN
ajfa-8943	214	22	,	,	PUNCT
ajfa-8943	214	23	and	and	CCONJ
ajfa-8943	214	24	cfo	cfo	ADJ
ajfa-8943	214	25	)	)	PUNCT
ajfa-8943	214	26	are	be	AUX
ajfa-8943	214	27	able	able	ADJ
ajfa-8943	214	28	to	to	PART
ajfa-8943	214	29	interpret	interpret	VERB
ajfa-8943	214	30	whether	whether	SCONJ
ajfa-8943	214	31	the	the	DET
ajfa-8943	214	32	phenomenon	phenomenon	NOUN
ajfa-8943	214	33	of	of	ADP
ajfa-8943	214	34	earnings	earning	NOUN
ajfa-8943	214	35	management	management	NOUN
ajfa-8943	214	36	is	be	AUX
ajfa-8943	214	37	exercised	exercise	VERB
ajfa-8943	214	38	by	by	ADP
ajfa-8943	214	39	the	the	DET
ajfa-8943	214	40	listed	list	VERB
ajfa-8943	214	41	manufacturing	manufacturing	NOUN
ajfa-8943	214	42	firms	firm	NOUN
ajfa-8943	214	43	in	in	ADP
ajfa-8943	214	44	ase	ase	PROPN
ajfa-8943	214	45	.	.	PUNCT
ajfa-8943	215	1	the	the	DET
ajfa-8943	215	2	hypothesis	hypothesis	NOUN
ajfa-8943	215	3	is	be	AUX
ajfa-8943	215	4	presented	present	VERB
ajfa-8943	215	5	again	again	ADV
ajfa-8943	215	6	as	as	SCONJ
ajfa-8943	215	7	follows	follow	VERB
ajfa-8943	215	8	.	.	PUNCT
ajfa-8943	216	1	ho1	ho1	NOUN
ajfa-8943	216	2	:	:	PUNCT
ajfa-8943	216	3	traditional	traditional	ADJ
ajfa-8943	216	4	performance	performance	NOUN
ajfa-8943	216	5	indicators	indicator	NOUN
ajfa-8943	216	6	including	include	VERB
ajfa-8943	216	7	return	return	NOUN
ajfa-8943	216	8	on	on	ADP
ajfa-8943	216	9	assets	asset	NOUN
ajfa-8943	216	10	,	,	PUNCT
ajfa-8943	216	11	return	return	VERB
ajfa-8943	216	12	on	on	ADP
ajfa-8943	216	13	sales	sale	NOUN
ajfa-8943	216	14	,	,	PUNCT
ajfa-8943	216	15	and	and	CCONJ
ajfa-8943	216	16	cash	cash	NOUN
ajfa-8943	216	17	flows	flow	NOUN
ajfa-8943	216	18	from	from	ADP
ajfa-8943	216	19	operations	operation	NOUN
ajfa-8943	216	20	,	,	PUNCT
ajfa-8943	216	21	are	be	AUX
ajfa-8943	216	22	unable	unable	ADJ
ajfa-8943	216	23	to	to	PART
ajfa-8943	216	24	interpret	interpret	VERB
ajfa-8943	216	25	the	the	DET
ajfa-8943	216	26	phenomenon	phenomenon	NOUN
ajfa-8943	216	27	of	of	ADP
ajfa-8943	216	28	earnings	earning	NOUN
ajfa-8943	216	29	management	management	NOUN
ajfa-8943	216	30	that	that	PRON
ajfa-8943	216	31	the	the	DET
ajfa-8943	216	32	manufacturing	manufacturing	NOUN
ajfa-8943	216	33	listed	list	VERB
ajfa-8943	216	34	firms	firm	NOUN
ajfa-8943	216	35	in	in	ADP
ajfa-8943	216	36	amman	amman	PROPN
ajfa-8943	216	37	stock	stock	PROPN
ajfa-8943	216	38	exchange	exchange	NOUN
ajfa-8943	216	39	may	may	AUX
ajfa-8943	216	40	exercise	exercise	VERB
ajfa-8943	216	41	.	.	PUNCT
ajfa-8943	217	1	the	the	DET
ajfa-8943	217	2	multiple	multiple	ADJ
ajfa-8943	217	3	linear	linear	PROPN
ajfa-8943	217	4	regression	regression	NOUN
ajfa-8943	217	5	method	method	NOUN
ajfa-8943	217	6	had	have	AUX
ajfa-8943	217	7	been	be	AUX
ajfa-8943	217	8	used	use	VERB
ajfa-8943	217	9	in	in	ADP
ajfa-8943	217	10	testing	test	VERB
ajfa-8943	217	11	the	the	DET
ajfa-8943	217	12	hypothesis	hypothesis	NOUN
ajfa-8943	217	13	.	.	PUNCT
ajfa-8943	218	1	table	table	NOUN
ajfa-8943	218	2	(	(	PUNCT
ajfa-8943	218	3	4	4	X
ajfa-8943	218	4	)	)	PUNCT
ajfa-8943	218	5	shows	show	VERB
ajfa-8943	218	6	the	the	DET
ajfa-8943	218	7	results	result	NOUN
ajfa-8943	218	8	of	of	ADP
ajfa-8943	218	9	the	the	DET
ajfa-8943	218	10	study	study	NOUN
ajfa-8943	218	11	model	model	PROPN
ajfa-8943	218	12	asian	asian	PROPN
ajfa-8943	218	13	journal	journal	PROPN
ajfa-8943	218	14	of	of	ADP
ajfa-8943	218	15	finance	finance	PROPN
ajfa-8943	218	16	&	&	CCONJ
ajfa-8943	218	17	accounting	accounting	PROPN
ajfa-8943	218	18	issn	issn	PROPN
ajfa-8943	218	19	1946	1946	NUM
ajfa-8943	218	20	-	-	PUNCT
ajfa-8943	218	21	052x	052x	PROPN
ajfa-8943	218	22	2016	2016	NUM
ajfa-8943	218	23	,	,	PUNCT
ajfa-8943	218	24	vol	vol	NOUN
ajfa-8943	218	25	.	.	PROPN
ajfa-8943	218	26	8	8	NUM
ajfa-8943	218	27	,	,	PUNCT
ajfa-8943	218	28	no	no	INTJ
ajfa-8943	218	29	.	.	NOUN
ajfa-8943	218	30	1	1	NUM
ajfa-8943	218	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	218	32	91	91	NUM
ajfa-8943	218	33	table	table	NOUN
ajfa-8943	218	34	4	4	NUM
ajfa-8943	218	35	.	.	PUNCT
ajfa-8943	218	36	statistical	statistical	ADJ
ajfa-8943	218	37	results	result	NOUN
ajfa-8943	218	38	of	of	ADP
ajfa-8943	218	39	the	the	DET
ajfa-8943	218	40	traditional	traditional	ADJ
ajfa-8943	218	41	indicators	indicator	NOUN
ajfa-8943	218	42	em	em	PRON
ajfa-8943	218	43	i	i	PROPN
ajfa-8943	218	44	,	,	PUNCT
ajfa-8943	218	45	t	t	PROPN
ajfa-8943	218	46	=	=	PUNCT
ajfa-8943	219	1	β0	β0	PROPN
ajfa-8943	219	2	+	+	PROPN
ajfa-8943	219	3	β1	β1	PROPN
ajfa-8943	219	4	roa	roa	PROPN
ajfa-8943	220	1	i	i	PROPN
ajfa-8943	220	2	,	,	PUNCT
ajfa-8943	220	3	t	t	PROPN
ajfa-8943	220	4	+	+	PROPN
ajfa-8943	220	5	β2	β2	PROPN
ajfa-8943	220	6	ros	ros	PROPN
ajfa-8943	221	1	i	i	PRON
ajfa-8943	221	2	,	,	PUNCT
ajfa-8943	221	3	t	t	PROPN
ajfa-8943	221	4	+	+	CCONJ
ajfa-8943	221	5	β3	β3	PROPN
ajfa-8943	221	6	cfo	cfo	NOUN
ajfa-8943	221	7	i	i	PRON
ajfa-8943	221	8	,	,	PUNCT
ajfa-8943	221	9	t	t	PROPN
ajfa-8943	221	10	+	+	CCONJ
ajfa-8943	221	11	β7	β7	ADJ
ajfa-8943	221	12	firm	firm	NOUN
ajfa-8943	221	13	's	's	PART
ajfa-8943	221	14	size	size	NOUN
ajfa-8943	221	15	i	i	PRON
ajfa-8943	221	16	,	,	PUNCT
ajfa-8943	221	17	t	t	PROPN
ajfa-8943	221	18	+	+	CCONJ
ajfa-8943	221	19	β8	β8	PROPN
ajfa-8943	221	20	lev	lev	PROPN
ajfa-8943	221	21	i	i	PROPN
ajfa-8943	221	22	,	,	PUNCT
ajfa-8943	221	23	t	t	PROPN
ajfa-8943	222	1	+	+	CCONJ
ajfa-8943	222	2	i	i	PROPN
ajfa-8943	222	3	,	,	PUNCT
ajfa-8943	222	4	t	t	PROPN
ajfa-8943	222	5	.	.	PUNCT
ajfa-8943	223	1	variable	variable	ADJ
ajfa-8943	223	2	unstandardized	unstandardized	ADJ
ajfa-8943	223	3	coefficient	coefficient	NOUN
ajfa-8943	223	4	(	(	PUNCT
ajfa-8943	223	5	)	)	PUNCT
ajfa-8943	223	6	standardized	standardized	ADJ
ajfa-8943	223	7	coefficient	coefficient	NOUN
ajfa-8943	223	8	(	(	PUNCT
ajfa-8943	223	9	beta	beta	NOUN
ajfa-8943	223	10	)	)	PUNCT
ajfa-8943	223	11	(	(	PUNCT
ajfa-8943	223	12	t	t	NOUN
ajfa-8943	223	13	)	)	PUNCT
ajfa-8943	223	14	sig	sig	NOUN
ajfa-8943	223	15	.	.	PUNCT
ajfa-8943	224	1	constant	constant	ADJ
ajfa-8943	224	2	38743329	38743329	NUM
ajfa-8943	224	3	roa	roa	PROPN
ajfa-8943	225	1	i	i	PROPN
ajfa-8943	225	2	,	,	PUNCT
ajfa-8943	225	3	t	t	PROPN
ajfa-8943	225	4	-219666	-219666	PROPN
ajfa-8943	225	5	-.165	-.165	PROPN
ajfa-8943	225	6	-2.061	-2.061	PUNCT
ajfa-8943	225	7	*	*	PUNCT
ajfa-8943	225	8	.040	.040	X
ajfa-8943	225	9	ros	ros	PROPN
ajfa-8943	225	10	i	i	PROPN
ajfa-8943	225	11	,	,	PUNCT
ajfa-8943	225	12	t	t	PROPN
ajfa-8943	225	13	24803	24803	NUM
ajfa-8943	225	14	.072	.072	NUM
ajfa-8943	225	15	.953	.953	NUM
ajfa-8943	225	16	.341	.341	NUM
ajfa-8943	225	17	cfo	cfo	PROPN
ajfa-8943	225	18	i	i	PRON
ajfa-8943	225	19	,	,	PUNCT
ajfa-8943	225	20	t	t	PROPN
ajfa-8943	225	21	13381	13381	NUM
ajfa-8943	225	22	.005	.005	NUM
ajfa-8943	225	23	.069	.069	NUM
ajfa-8943	225	24	.945	.945	NUM
ajfa-8943	225	25	firm	firm	PROPN
ajfa-8943	225	26	's	's	PART
ajfa-8943	225	27	size	size	NOUN
ajfa-8943	225	28	i	i	PRON
ajfa-8943	225	29	,	,	PUNCT
ajfa-8943	225	30	t	t	PROPN
ajfa-8943	225	31	-5697402	-5697402	PROPN
ajfa-8943	225	32	-.195	-.195	ADJ
ajfa-8943	225	33	-2.644	-2.644	X
ajfa-8943	225	34	*	*	SYM
ajfa-8943	225	35	.009	.009	NUM
ajfa-8943	225	36	lev	lev	NOUN
ajfa-8943	225	37	.	.	PUNCT
ajfa-8943	226	1	i	i	PRON
ajfa-8943	226	2	,	,	PUNCT
ajfa-8943	226	3	t	t	PROPN
ajfa-8943	226	4	84475.678	84475.678	NUM
ajfa-8943	226	5	.089	.089	NOUN
ajfa-8943	226	6	1.334	1.334	NUM
ajfa-8943	226	7	.184	.184	NUM
ajfa-8943	226	8	r2	r2	PROPN
ajfa-8943	226	9	.089	.089	CCONJ
ajfa-8943	226	10	adj	adj	PROPN
ajfa-8943	226	11	.	.	PUNCT
ajfa-8943	227	1	r	r	NOUN
ajfa-8943	227	2	.069	.069	NUM
ajfa-8943	227	3	f	f	PROPN
ajfa-8943	227	4	4.442	4.442	NUM
ajfa-8943	227	5	sig	sig	NOUN
ajfa-8943	227	6	.	.	PROPN
ajfa-8943	227	7	.001	.001	NUM
ajfa-8943	227	8	a.	a.	NOUN
ajfa-8943	227	9	predictors:(constant)roa	predictors:(constant)roa	PROPN
ajfa-8943	227	10	i	i	PROPN
ajfa-8943	227	11	,	,	PUNCT
ajfa-8943	227	12	t	t	PROPN
ajfa-8943	227	13	,	,	PUNCT
ajfa-8943	227	14	roe	roe	PROPN
ajfa-8943	227	15	i	i	PROPN
ajfa-8943	227	16	,	,	PUNCT
ajfa-8943	227	17	t	t	PROPN
ajfa-8943	227	18	,	,	PUNCT
ajfa-8943	227	19	cfo	cfo	VERB
ajfa-8943	227	20	i	i	PRON
ajfa-8943	227	21	,	,	PUNCT
ajfa-8943	227	22	t	t	PROPN
ajfa-8943	227	23	,	,	PUNCT
ajfa-8943	227	24	firm	firm	NOUN
ajfa-8943	227	25	's	's	PART
ajfa-8943	227	26	size	size	NOUN
ajfa-8943	227	27	i	i	PROPN
ajfa-8943	227	28	,	,	PUNCT
ajfa-8943	227	29	t	t	PROPN
ajfa-8943	227	30	,	,	PUNCT
ajfa-8943	227	31	lev	lev	NOUN
ajfa-8943	227	32	.	.	PUNCT
ajfa-8943	228	1	i	i	PRON
ajfa-8943	228	2	,	,	PUNCT
ajfa-8943	228	3	b.	b.	PROPN
ajfa-8943	228	4	dependent	dependent	ADJ
ajfa-8943	228	5	variable	variable	NOUN
ajfa-8943	228	6	:	:	PUNCT
ajfa-8943	228	7	em	em	PRON
ajfa-8943	228	8	c.	c.	PROPN
ajfa-8943	228	9	*	*	PUNCT
ajfa-8943	228	10	significant	significant	ADJ
ajfa-8943	228	11	at	at	ADP
ajfa-8943	228	12	the	the	DET
ajfa-8943	228	13	level	level	NOUN
ajfa-8943	228	14	≤	≤	NUM
ajfa-8943	228	15	5	5	NUM
ajfa-8943	228	16	%	%	NOUN
ajfa-8943	228	17	.	.	PUNCT
ajfa-8943	229	1	information	information	NOUN
ajfa-8943	229	2	appears	appear	VERB
ajfa-8943	229	3	in	in	ADP
ajfa-8943	229	4	table	table	NOUN
ajfa-8943	229	5	(	(	PUNCT
ajfa-8943	229	6	4	4	NUM
ajfa-8943	229	7	)	)	PUNCT
ajfa-8943	229	8	demonstrates	demonstrate	VERB
ajfa-8943	229	9	that	that	SCONJ
ajfa-8943	229	10	a	a	DET
ajfa-8943	229	11	linear	linear	ADJ
ajfa-8943	229	12	relationship	relationship	NOUN
ajfa-8943	229	13	between	between	ADP
ajfa-8943	229	14	the	the	DET
ajfa-8943	229	15	traditional	traditional	ADJ
ajfa-8943	229	16	performance	performance	NOUN
ajfa-8943	229	17	indicators	indicator	NOUN
ajfa-8943	229	18	and	and	CCONJ
ajfa-8943	229	19	the	the	DET
ajfa-8943	229	20	phenomenon	phenomenon	NOUN
ajfa-8943	229	21	of	of	ADP
ajfa-8943	229	22	earnings	earning	NOUN
ajfa-8943	229	23	management	management	NOUN
ajfa-8943	229	24	,	,	PUNCT
ajfa-8943	229	25	is	be	AUX
ajfa-8943	229	26	existed	exist	VERB
ajfa-8943	229	27	.	.	PUNCT
ajfa-8943	230	1	the	the	DET
ajfa-8943	230	2	computed	compute	VERB
ajfa-8943	230	3	f	f	NOUN
ajfa-8943	230	4	-	-	PUNCT
ajfa-8943	230	5	value	value	NOUN
ajfa-8943	230	6	equals	equal	VERB
ajfa-8943	230	7	4.442	4.442	NUM
ajfa-8943	230	8	,	,	PUNCT
ajfa-8943	230	9	with	with	ADP
ajfa-8943	230	10	a	a	DET
ajfa-8943	230	11	computed	computed	ADJ
ajfa-8943	230	12	coefficient	coefficient	NOUN
ajfa-8943	230	13	of	of	ADP
ajfa-8943	230	14	significance	significance	NOUN
ajfa-8943	230	15	of	of	ADP
ajfa-8943	230	16	zero	zero	NUM
ajfa-8943	230	17	.	.	PUNCT
ajfa-8943	231	1	when	when	SCONJ
ajfa-8943	231	2	the	the	DET
ajfa-8943	231	3	coefficient	coefficient	NOUN
ajfa-8943	231	4	of	of	ADP
ajfa-8943	231	5	significance	significance	NOUN
ajfa-8943	231	6	is	be	AUX
ajfa-8943	231	7	compared	compare	VERB
ajfa-8943	231	8	with	with	ADP
ajfa-8943	231	9	the	the	DET
ajfa-8943	231	10	predetermined	predetermined	ADJ
ajfa-8943	231	11	corresponding	correspond	VERB
ajfa-8943	231	12	one	one	NUM
ajfa-8943	231	13	,	,	PUNCT
ajfa-8943	231	14	which	which	PRON
ajfa-8943	231	15	equals	equal	VERB
ajfa-8943	231	16	0.05	0.05	NUM
ajfa-8943	231	17	,	,	PUNCT
ajfa-8943	231	18	it	it	PRON
ajfa-8943	231	19	is	be	AUX
ajfa-8943	231	20	apparent	apparent	ADJ
ajfa-8943	231	21	that	that	SCONJ
ajfa-8943	231	22	computed	compute	VERB
ajfa-8943	231	23	one	one	NUM
ajfa-8943	231	24	is	be	AUX
ajfa-8943	231	25	lower	low	ADJ
ajfa-8943	231	26	than	than	ADP
ajfa-8943	231	27	the	the	DET
ajfa-8943	231	28	predetermined	predetermine	VERB
ajfa-8943	231	29	.	.	PUNCT
ajfa-8943	232	1	therefore	therefore	ADV
ajfa-8943	232	2	,	,	PUNCT
ajfa-8943	232	3	and	and	CCONJ
ajfa-8943	232	4	based	base	VERB
ajfa-8943	232	5	on	on	ADP
ajfa-8943	232	6	this	this	DET
ajfa-8943	232	7	result	result	NOUN
ajfa-8943	232	8	,	,	PUNCT
ajfa-8943	232	9	the	the	DET
ajfa-8943	232	10	null	null	ADJ
ajfa-8943	232	11	hypothesis	hypothesis	NOUN
ajfa-8943	232	12	is	be	AUX
ajfa-8943	232	13	rejected	reject	VERB
ajfa-8943	232	14	;	;	PUNCT
ajfa-8943	232	15	while	while	SCONJ
ajfa-8943	232	16	it	it	PRON
ajfa-8943	232	17	's	be	AUX
ajfa-8943	232	18	alternative	alternative	ADJ
ajfa-8943	232	19	one	one	NUM
ajfa-8943	232	20	,	,	PUNCT
ajfa-8943	232	21	is	be	AUX
ajfa-8943	232	22	accepted	accept	VERB
ajfa-8943	232	23	.	.	PUNCT
ajfa-8943	233	1	this	this	DET
ajfa-8943	233	2	result	result	NOUN
ajfa-8943	233	3	means	mean	VERB
ajfa-8943	233	4	that	that	SCONJ
ajfa-8943	233	5	traditional	traditional	ADJ
ajfa-8943	233	6	performance	performance	NOUN
ajfa-8943	233	7	indicators	indicator	NOUN
ajfa-8943	233	8	have	have	VERB
ajfa-8943	233	9	an	an	DET
ajfa-8943	233	10	effect	effect	NOUN
ajfa-8943	233	11	on	on	ADP
ajfa-8943	233	12	the	the	DET
ajfa-8943	233	13	phenomenon	phenomenon	NOUN
ajfa-8943	233	14	of	of	ADP
ajfa-8943	233	15	earnings	earning	NOUN
ajfa-8943	233	16	management	management	NOUN
ajfa-8943	233	17	,	,	PUNCT
ajfa-8943	233	18	and	and	CCONJ
ajfa-8943	233	19	plays	play	VERB
ajfa-8943	233	20	a	a	DET
ajfa-8943	233	21	role	role	NOUN
ajfa-8943	233	22	in	in	ADP
ajfa-8943	233	23	interpreting	interpret	VERB
ajfa-8943	233	24	the	the	DET
ajfa-8943	233	25	quality	quality	NOUN
ajfa-8943	233	26	of	of	ADP
ajfa-8943	233	27	these	these	DET
ajfa-8943	233	28	earnings	earning	NOUN
ajfa-8943	233	29	.	.	PUNCT
ajfa-8943	234	1	therefore	therefore	ADV
ajfa-8943	234	2	,	,	PUNCT
ajfa-8943	234	3	the	the	DET
ajfa-8943	234	4	result	result	NOUN
ajfa-8943	234	5	indicates	indicate	VERB
ajfa-8943	234	6	that	that	SCONJ
ajfa-8943	234	7	there	there	PRON
ajfa-8943	234	8	is	be	VERB
ajfa-8943	234	9	an	an	DET
ajfa-8943	234	10	effect	effect	NOUN
ajfa-8943	234	11	of	of	ADP
ajfa-8943	234	12	at	at	ADV
ajfa-8943	234	13	least	least	ADV
ajfa-8943	234	14	one	one	NUM
ajfa-8943	234	15	indicator	indicator	NOUN
ajfa-8943	234	16	of	of	ADP
ajfa-8943	234	17	these	these	DET
ajfa-8943	234	18	indicators	indicator	NOUN
ajfa-8943	234	19	,	,	PUNCT
ajfa-8943	234	20	and	and	CCONJ
ajfa-8943	234	21	it	it	PRON
ajfa-8943	234	22	contributes	contribute	VERB
ajfa-8943	234	23	in	in	ADP
ajfa-8943	234	24	interpreting	interpret	VERB
ajfa-8943	234	25	the	the	DET
ajfa-8943	234	26	variance	variance	NOUN
ajfa-8943	234	27	of	of	ADP
ajfa-8943	234	28	the	the	DET
ajfa-8943	234	29	dependent	dependent	ADJ
ajfa-8943	234	30	variable	variable	NOUN
ajfa-8943	234	31	.	.	PUNCT
ajfa-8943	235	1	results	result	NOUN
ajfa-8943	235	2	reveal	reveal	VERB
ajfa-8943	235	3	that	that	SCONJ
ajfa-8943	235	4	the	the	DET
ajfa-8943	235	5	coefficient	coefficient	NOUN
ajfa-8943	235	6	of	of	ADP
ajfa-8943	235	7	determination	determination	NOUN
ajfa-8943	235	8	(	(	PUNCT
ajfa-8943	235	9	r2	r2	PROPN
ajfa-8943	235	10	)	)	PUNCT
ajfa-8943	235	11	equals	equal	VERB
ajfa-8943	235	12	8.9	8.9	NUM
ajfa-8943	235	13	percent	percent	NOUN
ajfa-8943	235	14	,	,	PUNCT
ajfa-8943	235	15	where	where	SCONJ
ajfa-8943	235	16	this	this	PRON
ajfa-8943	235	17	refers	refer	VERB
ajfa-8943	235	18	that	that	SCONJ
ajfa-8943	235	19	traditional	traditional	ADJ
ajfa-8943	235	20	performance	performance	NOUN
ajfa-8943	235	21	indicators	indicator	NOUN
ajfa-8943	235	22	interpret	interpret	VERB
ajfa-8943	235	23	8.9	8.9	NUM
ajfa-8943	235	24	percent	percent	NOUN
ajfa-8943	235	25	in	in	ADP
ajfa-8943	235	26	the	the	DET
ajfa-8943	235	27	total	total	ADJ
ajfa-8943	235	28	variance	variance	NOUN
ajfa-8943	235	29	in	in	ADP
ajfa-8943	235	30	the	the	DET
ajfa-8943	235	31	phenomenon	phenomenon	NOUN
ajfa-8943	235	32	of	of	ADP
ajfa-8943	235	33	earnings	earning	NOUN
ajfa-8943	235	34	management	management	NOUN
ajfa-8943	235	35	.	.	PUNCT
ajfa-8943	236	1	this	this	PRON
ajfa-8943	236	2	is	be	AUX
ajfa-8943	236	3	also	also	ADV
ajfa-8943	236	4	considered	consider	VERB
ajfa-8943	236	5	as	as	ADP
ajfa-8943	236	6	an	an	DET
ajfa-8943	236	7	indicator	indicator	NOUN
ajfa-8943	236	8	for	for	ADP
ajfa-8943	236	9	the	the	DET
ajfa-8943	236	10	existence	existence	NOUN
ajfa-8943	236	11	of	of	ADP
ajfa-8943	236	12	a	a	DET
ajfa-8943	236	13	linear	linear	ADJ
ajfa-8943	236	14	relationship	relationship	NOUN
ajfa-8943	236	15	between	between	ADP
ajfa-8943	236	16	the	the	DET
ajfa-8943	236	17	traditional	traditional	ADJ
ajfa-8943	236	18	performance	performance	NOUN
ajfa-8943	236	19	indicators	indicator	NOUN
ajfa-8943	236	20	and	and	CCONJ
ajfa-8943	236	21	earnings	earning	NOUN
ajfa-8943	236	22	management	management	NOUN
ajfa-8943	236	23	phenomenon	phenomenon	NOUN
ajfa-8943	236	24	.	.	PUNCT
ajfa-8943	237	1	in	in	ADP
ajfa-8943	237	2	addition	addition	NOUN
ajfa-8943	237	3	,	,	PUNCT
ajfa-8943	237	4	this	this	PRON
ajfa-8943	237	5	means	mean	VERB
ajfa-8943	237	6	that	that	SCONJ
ajfa-8943	237	7	other	other	ADJ
ajfa-8943	237	8	factors	factor	NOUN
ajfa-8943	237	9	,	,	PUNCT
ajfa-8943	237	10	the	the	DET
ajfa-8943	237	11	study	study	NOUN
ajfa-8943	237	12	did	do	AUX
ajfa-8943	237	13	not	not	PART
ajfa-8943	237	14	take	take	VERB
ajfa-8943	237	15	into	into	ADP
ajfa-8943	237	16	consideration	consideration	NOUN
ajfa-8943	237	17	,	,	PUNCT
ajfa-8943	237	18	are	be	AUX
ajfa-8943	237	19	affecting	affect	VERB
ajfa-8943	237	20	the	the	DET
ajfa-8943	237	21	phenomenon	phenomenon	NOUN
ajfa-8943	237	22	of	of	ADP
ajfa-8943	237	23	earnings	earning	NOUN
ajfa-8943	237	24	management	management	NOUN
ajfa-8943	237	25	.	.	PUNCT
ajfa-8943	238	1	to	to	PART
ajfa-8943	238	2	determine	determine	VERB
ajfa-8943	238	3	which	which	DET
ajfa-8943	238	4	indicator	indicator	NOUN
ajfa-8943	238	5	has	have	VERB
ajfa-8943	238	6	the	the	DET
ajfa-8943	238	7	most	most	ADV
ajfa-8943	238	8	significant	significant	ADJ
ajfa-8943	238	9	effect	effect	NOUN
ajfa-8943	238	10	in	in	ADP
ajfa-8943	238	11	interpreting	interpret	VERB
ajfa-8943	238	12	the	the	DET
ajfa-8943	238	13	earnings	earning	NOUN
ajfa-8943	238	14	management	management	NOUN
ajfa-8943	238	15	phenomenon	phenomenon	NOUN
ajfa-8943	238	16	,	,	PUNCT
ajfa-8943	238	17	beta	beta	ADJ
ajfa-8943	238	18	coefficient	coefficient	NOUN
ajfa-8943	238	19	had	have	AUX
ajfa-8943	238	20	been	be	AUX
ajfa-8943	238	21	used	use	VERB
ajfa-8943	238	22	.	.	PUNCT
ajfa-8943	239	1	table	table	NOUN
ajfa-8943	239	2	(	(	PUNCT
ajfa-8943	239	3	4	4	X
ajfa-8943	239	4	)	)	PUNCT
ajfa-8943	239	5	shows	show	VERB
ajfa-8943	239	6	that	that	SCONJ
ajfa-8943	239	7	the	the	DET
ajfa-8943	239	8	indicator	indicator	NOUN
ajfa-8943	239	9	which	which	PRON
ajfa-8943	239	10	has	have	VERB
ajfa-8943	239	11	the	the	DET
ajfa-8943	239	12	most	most	ADV
ajfa-8943	239	13	significant	significant	ADJ
ajfa-8943	239	14	effect	effect	NOUN
ajfa-8943	239	15	on	on	ADP
ajfa-8943	239	16	earnings	earning	NOUN
ajfa-8943	239	17	management	management	NOUN
ajfa-8943	239	18	is	be	AUX
ajfa-8943	239	19	firm	firm	NOUN
ajfa-8943	239	20	's	's	PART
ajfa-8943	239	21	size	size	NOUN
ajfa-8943	239	22	(	(	PUNCT
ajfa-8943	239	23	fs	fs	PROPN
ajfa-8943	239	24	)	)	PUNCT
ajfa-8943	239	25	,	,	PUNCT
ajfa-8943	239	26	where	where	SCONJ
ajfa-8943	239	27	beta	beta	ADJ
ajfa-8943	239	28	coefficient	coefficient	NOUN
ajfa-8943	239	29	equals	equal	VERB
ajfa-8943	239	30	-.195	-.195	PROPN
ajfa-8943	239	31	.	.	PUNCT
ajfa-8943	239	32	actually	actually	ADV
ajfa-8943	239	33	,	,	PUNCT
ajfa-8943	239	34	firm	firm	NOUN
ajfa-8943	239	35	’s	’s	PART
ajfa-8943	239	36	size	size	NOUN
ajfa-8943	239	37	is	be	AUX
ajfa-8943	239	38	followed	follow	VERB
ajfa-8943	239	39	by	by	ADP
ajfa-8943	239	40	roa	roa	PROPN
ajfa-8943	239	41	,	,	PUNCT
ajfa-8943	239	42	where	where	SCONJ
ajfa-8943	239	43	its	its	PRON
ajfa-8943	239	44	beta	beta	ADJ
ajfa-8943	239	45	coefficient	coefficient	NOUN
ajfa-8943	239	46	asian	asian	ADJ
ajfa-8943	239	47	journal	journal	NOUN
ajfa-8943	239	48	of	of	ADP
ajfa-8943	239	49	finance	finance	PROPN
ajfa-8943	239	50	&	&	CCONJ
ajfa-8943	239	51	accounting	accounting	PROPN
ajfa-8943	239	52	issn	issn	PROPN
ajfa-8943	239	53	1946	1946	NUM
ajfa-8943	239	54	-	-	PUNCT
ajfa-8943	239	55	052x	052x	PROPN
ajfa-8943	239	56	2016	2016	NUM
ajfa-8943	239	57	,	,	PUNCT
ajfa-8943	239	58	vol	vol	NOUN
ajfa-8943	239	59	.	.	PROPN
ajfa-8943	239	60	8	8	NUM
ajfa-8943	239	61	,	,	PUNCT
ajfa-8943	239	62	no	no	INTJ
ajfa-8943	239	63	.	.	NOUN
ajfa-8943	239	64	1	1	NUM
ajfa-8943	239	65	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	239	66	92	92	NUM
ajfa-8943	239	67	equals	equal	VERB
ajfa-8943	239	68	-.165	-.165	NOUN
ajfa-8943	239	69	.	.	PUNCT
ajfa-8943	240	1	in	in	ADP
ajfa-8943	240	2	addition	addition	NOUN
ajfa-8943	240	3	,	,	PUNCT
ajfa-8943	240	4	results	result	NOUN
ajfa-8943	240	5	indicate	indicate	VERB
ajfa-8943	240	6	that	that	SCONJ
ajfa-8943	240	7	the	the	DET
ajfa-8943	240	8	coefficient	coefficient	NOUN
ajfa-8943	240	9	of	of	ADP
ajfa-8943	240	10	significance	significance	NOUN
ajfa-8943	240	11	for	for	ADP
ajfa-8943	240	12	these	these	DET
ajfa-8943	240	13	indicators	indicator	NOUN
ajfa-8943	240	14	is	be	AUX
ajfa-8943	240	15	less	less	ADJ
ajfa-8943	240	16	than	than	ADP
ajfa-8943	240	17	0.05	0.05	NUM
ajfa-8943	240	18	,	,	PUNCT
ajfa-8943	240	19	which	which	PRON
ajfa-8943	240	20	means	mean	VERB
ajfa-8943	240	21	that	that	SCONJ
ajfa-8943	240	22	each	each	PRON
ajfa-8943	240	23	of	of	ADP
ajfa-8943	240	24	these	these	DET
ajfa-8943	240	25	indicators	indicator	NOUN
ajfa-8943	240	26	has	have	VERB
ajfa-8943	240	27	a	a	DET
ajfa-8943	240	28	significant	significant	ADJ
ajfa-8943	240	29	effect	effect	NOUN
ajfa-8943	240	30	on	on	ADP
ajfa-8943	240	31	interpreting	interpret	VERB
ajfa-8943	240	32	earnings	earning	NOUN
ajfa-8943	240	33	management	management	NOUN
ajfa-8943	240	34	phenomenon	phenomenon	NOUN
ajfa-8943	240	35	.	.	PUNCT
ajfa-8943	241	1	it	it	PRON
ajfa-8943	241	2	can	can	AUX
ajfa-8943	241	3	be	be	AUX
ajfa-8943	241	4	concluded	conclude	VERB
ajfa-8943	241	5	that	that	SCONJ
ajfa-8943	241	6	the	the	DET
ajfa-8943	241	7	variables	variable	NOUN
ajfa-8943	241	8	of	of	ADP
ajfa-8943	241	9	firms	firm	NOUN
ajfa-8943	241	10	’	'	PUNCT
ajfa-8943	241	11	sizes	size	NOUN
ajfa-8943	241	12	and	and	CCONJ
ajfa-8943	241	13	roa	roa	PROPN
ajfa-8943	241	14	,	,	PUNCT
ajfa-8943	241	15	are	be	AUX
ajfa-8943	241	16	able	able	ADJ
ajfa-8943	241	17	to	to	PART
ajfa-8943	241	18	interpret	interpret	VERB
ajfa-8943	241	19	the	the	DET
ajfa-8943	241	20	phenomenon	phenomenon	NOUN
ajfa-8943	241	21	of	of	ADP
ajfa-8943	241	22	earnings	earning	NOUN
ajfa-8943	241	23	management	management	NOUN
ajfa-8943	241	24	,	,	PUNCT
ajfa-8943	241	25	and	and	CCONJ
ajfa-8943	241	26	it	it	PRON
ajfa-8943	241	27	is	be	AUX
ajfa-8943	241	28	through	through	ADP
ajfa-8943	241	29	the	the	DET
ajfa-8943	241	30	effect	effect	NOUN
ajfa-8943	241	31	of	of	ADP
ajfa-8943	241	32	these	these	DET
ajfa-8943	241	33	indicators	indicator	NOUN
ajfa-8943	241	34	on	on	ADP
ajfa-8943	241	35	limiting	limit	VERB
ajfa-8943	241	36	the	the	DET
ajfa-8943	241	37	practices	practice	NOUN
ajfa-8943	241	38	of	of	ADP
ajfa-8943	241	39	earnings	earning	NOUN
ajfa-8943	241	40	management	management	NOUN
ajfa-8943	241	41	,	,	PUNCT
ajfa-8943	241	42	there	there	PRON
ajfa-8943	241	43	is	be	VERB
ajfa-8943	241	44	a	a	DET
ajfa-8943	241	45	probability	probability	NOUN
ajfa-8943	241	46	that	that	SCONJ
ajfa-8943	241	47	the	the	DET
ajfa-8943	241	48	managements	management	NOUN
ajfa-8943	241	49	of	of	ADP
ajfa-8943	241	50	those	those	DET
ajfa-8943	241	51	firms	firm	NOUN
ajfa-8943	241	52	exercise	exercise	VERB
ajfa-8943	241	53	the	the	DET
ajfa-8943	241	54	phenomenon	phenomenon	NOUN
ajfa-8943	241	55	.	.	PUNCT
ajfa-8943	242	1	therefore	therefore	ADV
ajfa-8943	242	2	,	,	PUNCT
ajfa-8943	242	3	through	through	ADP
ajfa-8943	242	4	the	the	DET
ajfa-8943	242	5	restriction	restriction	NOUN
ajfa-8943	242	6	of	of	ADP
ajfa-8943	242	7	managements	management	NOUN
ajfa-8943	242	8	’	'	PUNCT
ajfa-8943	242	9	interventions	intervention	NOUN
ajfa-8943	242	10	in	in	ADP
ajfa-8943	242	11	measurement	measurement	NOUN
ajfa-8943	242	12	,	,	PUNCT
ajfa-8943	242	13	the	the	DET
ajfa-8943	242	14	disclosed	disclose	VERB
ajfa-8943	242	15	financial	financial	ADJ
ajfa-8943	242	16	information	information	NOUN
ajfa-8943	242	17	reflects	reflect	VERB
ajfa-8943	242	18	,	,	PUNCT
ajfa-8943	242	19	in	in	ADP
ajfa-8943	242	20	a	a	DET
ajfa-8943	242	21	better	well	ADJ
ajfa-8943	242	22	form	form	NOUN
ajfa-8943	242	23	,	,	PUNCT
ajfa-8943	242	24	the	the	DET
ajfa-8943	242	25	events	event	NOUN
ajfa-8943	242	26	that	that	PRON
ajfa-8943	242	27	occurred	occur	VERB
ajfa-8943	242	28	during	during	ADP
ajfa-8943	242	29	the	the	DET
ajfa-8943	242	30	accounting	accounting	NOUN
ajfa-8943	242	31	period	period	NOUN
ajfa-8943	242	32	.	.	PUNCT
ajfa-8943	243	1	based	base	VERB
ajfa-8943	243	2	on	on	ADP
ajfa-8943	243	3	these	these	DET
ajfa-8943	243	4	findings	finding	NOUN
ajfa-8943	243	5	,	,	PUNCT
ajfa-8943	243	6	it	it	PRON
ajfa-8943	243	7	is	be	AUX
ajfa-8943	243	8	believed	believe	VERB
ajfa-8943	243	9	that	that	SCONJ
ajfa-8943	243	10	the	the	DET
ajfa-8943	243	11	inverse	inverse	NOUN
ajfa-8943	243	12	relationship	relationship	NOUN
ajfa-8943	243	13	between	between	ADP
ajfa-8943	243	14	each	each	PRON
ajfa-8943	243	15	of	of	ADP
ajfa-8943	243	16	roa	roa	PROPN
ajfa-8943	243	17	,	,	PUNCT
ajfa-8943	243	18	and	and	CCONJ
ajfa-8943	243	19	the	the	DET
ajfa-8943	243	20	firms	firm	NOUN
ajfa-8943	243	21	’	’	PART
ajfa-8943	243	22	size	size	NOUN
ajfa-8943	243	23	with	with	ADP
ajfa-8943	243	24	the	the	DET
ajfa-8943	243	25	practice	practice	NOUN
ajfa-8943	243	26	of	of	ADP
ajfa-8943	243	27	earnings	earning	NOUN
ajfa-8943	243	28	management	management	NOUN
ajfa-8943	243	29	,	,	PUNCT
ajfa-8943	243	30	which	which	PRON
ajfa-8943	243	31	was	be	AUX
ajfa-8943	243	32	expected	expect	VERB
ajfa-8943	243	33	to	to	PART
ajfa-8943	243	34	be	be	AUX
ajfa-8943	243	35	positive	positive	ADJ
ajfa-8943	243	36	.	.	PUNCT
ajfa-8943	244	1	attributed	attribute	VERB
ajfa-8943	244	2	to	to	ADP
ajfa-8943	244	3	the	the	DET
ajfa-8943	244	4	interested	interested	ADJ
ajfa-8943	244	5	bodies	body	NOUN
ajfa-8943	244	6	by	by	ADP
ajfa-8943	244	7	reliable	reliable	ADJ
ajfa-8943	244	8	and	and	CCONJ
ajfa-8943	244	9	relevant	relevant	ADJ
ajfa-8943	244	10	accounting	accounting	NOUN
ajfa-8943	244	11	information	information	NOUN
ajfa-8943	244	12	,	,	PUNCT
ajfa-8943	244	13	measurement	measurement	NOUN
ajfa-8943	244	14	,	,	PUNCT
ajfa-8943	244	15	disclosure	disclosure	NOUN
ajfa-8943	244	16	,	,	PUNCT
ajfa-8943	244	17	and	and	CCONJ
ajfa-8943	244	18	earnings	earning	NOUN
ajfa-8943	244	19	management	management	NOUN
ajfa-8943	244	20	practices	practice	NOUN
ajfa-8943	244	21	,	,	PUNCT
ajfa-8943	244	22	a	a	DET
ajfa-8943	244	23	regular	regular	ADJ
ajfa-8943	244	24	supervision	supervision	NOUN
ajfa-8943	244	25	on	on	ADP
ajfa-8943	244	26	this	this	DET
ajfa-8943	244	27	phenomenon	phenomenon	NOUN
ajfa-8943	244	28	is	be	AUX
ajfa-8943	244	29	recommended	recommend	VERB
ajfa-8943	244	30	.	.	PUNCT
ajfa-8943	245	1	in	in	ADP
ajfa-8943	245	2	addition	addition	NOUN
ajfa-8943	245	3	to	to	ADP
ajfa-8943	245	4	the	the	DET
ajfa-8943	245	5	role	role	NOUN
ajfa-8943	245	6	of	of	ADP
ajfa-8943	245	7	auditors	auditor	NOUN
ajfa-8943	245	8	are	be	AUX
ajfa-8943	245	9	required	require	VERB
ajfa-8943	245	10	to	to	PART
ajfa-8943	245	11	take	take	VERB
ajfa-8943	245	12	several	several	ADJ
ajfa-8943	245	13	actions	action	NOUN
ajfa-8943	245	14	to	to	PART
ajfa-8943	245	15	reduce	reduce	VERB
ajfa-8943	245	16	the	the	DET
ajfa-8943	245	17	practices	practice	NOUN
ajfa-8943	245	18	of	of	ADP
ajfa-8943	245	19	earnings	earning	NOUN
ajfa-8943	245	20	management	management	NOUN
ajfa-8943	245	21	,	,	PUNCT
ajfa-8943	245	22	whenever	whenever	SCONJ
ajfa-8943	245	23	indicators	indicator	NOUN
ajfa-8943	245	24	for	for	ADP
ajfa-8943	245	25	such	such	ADJ
ajfa-8943	245	26	practices	practice	NOUN
ajfa-8943	245	27	appear	appear	VERB
ajfa-8943	245	28	.	.	PUNCT
ajfa-8943	246	1	in	in	ADP
ajfa-8943	246	2	addition	addition	NOUN
ajfa-8943	246	3	,	,	PUNCT
ajfa-8943	246	4	the	the	DET
ajfa-8943	246	5	rules	rule	NOUN
ajfa-8943	246	6	of	of	ADP
ajfa-8943	246	7	corporate	corporate	ADJ
ajfa-8943	246	8	governance	governance	NOUN
ajfa-8943	246	9	can	can	AUX
ajfa-8943	246	10	restrict	restrict	VERB
ajfa-8943	246	11	the	the	DET
ajfa-8943	246	12	practices	practice	NOUN
ajfa-8943	246	13	of	of	ADP
ajfa-8943	246	14	earnings	earning	NOUN
ajfa-8943	246	15	management	management	NOUN
ajfa-8943	246	16	phenomenon	phenomenon	NOUN
ajfa-8943	246	17	,	,	PUNCT
ajfa-8943	246	18	when	when	SCONJ
ajfa-8943	246	19	applied	apply	VERB
ajfa-8943	246	20	.	.	PUNCT
ajfa-8943	247	1	no	no	DET
ajfa-8943	247	2	prior	prior	ADJ
ajfa-8943	247	3	researches	research	NOUN
ajfa-8943	247	4	reached	reach	VERB
ajfa-8943	247	5	to	to	ADP
ajfa-8943	247	6	this	this	DET
ajfa-8943	247	7	conclusion	conclusion	NOUN
ajfa-8943	247	8	.	.	PUNCT
ajfa-8943	248	1	testing	test	VERB
ajfa-8943	248	2	the	the	DET
ajfa-8943	248	3	second	second	ADJ
ajfa-8943	248	4	hypothesis	hypothesis	NOUN
ajfa-8943	248	5	the	the	DET
ajfa-8943	248	6	second	second	ADJ
ajfa-8943	248	7	hypothesis	hypothesis	NOUN
ajfa-8943	248	8	had	have	AUX
ajfa-8943	248	9	developed	develop	VERB
ajfa-8943	248	10	to	to	PART
ajfa-8943	248	11	test	test	VERB
ajfa-8943	248	12	the	the	DET
ajfa-8943	248	13	ability	ability	NOUN
ajfa-8943	248	14	of	of	ADP
ajfa-8943	248	15	modern	modern	ADJ
ajfa-8943	248	16	performance	performance	NOUN
ajfa-8943	248	17	indicators	indicator	NOUN
ajfa-8943	248	18	(	(	PUNCT
ajfa-8943	248	19	market	market	NOUN
ajfa-8943	248	20	and	and	CCONJ
ajfa-8943	248	21	economic	economic	ADJ
ajfa-8943	248	22	)	)	PUNCT
ajfa-8943	248	23	to	to	PART
ajfa-8943	248	24	interpret	interpret	VERB
ajfa-8943	248	25	the	the	DET
ajfa-8943	248	26	phenomenon	phenomenon	NOUN
ajfa-8943	248	27	of	of	ADP
ajfa-8943	248	28	earnings	earning	NOUN
ajfa-8943	248	29	management	management	NOUN
ajfa-8943	248	30	that	that	PRON
ajfa-8943	248	31	the	the	DET
ajfa-8943	248	32	listed	list	VERB
ajfa-8943	248	33	manufacturing	manufacturing	NOUN
ajfa-8943	248	34	firms	firm	NOUN
ajfa-8943	248	35	in	in	ADP
ajfa-8943	248	36	ase	ase	NOUN
ajfa-8943	248	37	may	may	AUX
ajfa-8943	248	38	exercise	exercise	VERB
ajfa-8943	248	39	.	.	PUNCT
ajfa-8943	249	1	ho2	ho2	NOUN
ajfa-8943	249	2	:	:	PUNCT
ajfa-8943	249	3	modern	modern	ADJ
ajfa-8943	249	4	performance	performance	NOUN
ajfa-8943	249	5	indicators	indicator	NOUN
ajfa-8943	249	6	including	include	VERB
ajfa-8943	249	7	market	market	NOUN
ajfa-8943	249	8	and	and	CCONJ
ajfa-8943	249	9	economic	economic	ADJ
ajfa-8943	249	10	indicators	indicator	NOUN
ajfa-8943	249	11	are	be	AUX
ajfa-8943	249	12	unable	unable	ADJ
ajfa-8943	249	13	to	to	PART
ajfa-8943	249	14	interpret	interpret	VERB
ajfa-8943	249	15	the	the	DET
ajfa-8943	249	16	phenomenon	phenomenon	NOUN
ajfa-8943	249	17	of	of	ADP
ajfa-8943	249	18	earnings	earning	NOUN
ajfa-8943	249	19	management	management	NOUN
ajfa-8943	249	20	that	that	PRON
ajfa-8943	249	21	the	the	DET
ajfa-8943	249	22	manufacturing	manufacturing	NOUN
ajfa-8943	249	23	listed	list	VERB
ajfa-8943	249	24	firms	firm	NOUN
ajfa-8943	249	25	in	in	ADP
ajfa-8943	249	26	amman	amman	PROPN
ajfa-8943	249	27	stock	stock	PROPN
ajfa-8943	249	28	exchange	exchange	NOUN
ajfa-8943	249	29	may	may	AUX
ajfa-8943	249	30	exercise	exercise	VERB
ajfa-8943	249	31	.	.	PUNCT
ajfa-8943	250	1	asian	asian	ADJ
ajfa-8943	250	2	journal	journal	PROPN
ajfa-8943	250	3	of	of	ADP
ajfa-8943	250	4	finance	finance	PROPN
ajfa-8943	250	5	&	&	CCONJ
ajfa-8943	250	6	accounting	accounting	PROPN
ajfa-8943	250	7	issn	issn	PROPN
ajfa-8943	250	8	1946	1946	NUM
ajfa-8943	250	9	-	-	PUNCT
ajfa-8943	250	10	052x	052x	PROPN
ajfa-8943	250	11	2016	2016	NUM
ajfa-8943	250	12	,	,	PUNCT
ajfa-8943	250	13	vol	vol	NOUN
ajfa-8943	250	14	.	.	PROPN
ajfa-8943	250	15	8	8	NUM
ajfa-8943	250	16	,	,	PUNCT
ajfa-8943	250	17	no	no	INTJ
ajfa-8943	250	18	.	.	NOUN
ajfa-8943	250	19	1	1	NUM
ajfa-8943	250	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	250	21	93	93	NUM
ajfa-8943	250	22	table	table	NOUN
ajfa-8943	250	23	5	5	NUM
ajfa-8943	250	24	.	.	PUNCT
ajfa-8943	251	1	the	the	DET
ajfa-8943	251	2	model	model	NOUN
ajfa-8943	251	3	and	and	CCONJ
ajfa-8943	251	4	statistics	statistic	NOUN
ajfa-8943	251	5	of	of	ADP
ajfa-8943	251	6	modern	modern	ADJ
ajfa-8943	251	7	performance	performance	NOUN
ajfa-8943	251	8	indicators	indicator	NOUN
ajfa-8943	251	9	.	.	PUNCT
ajfa-8943	252	1	variable	variable	ADJ
ajfa-8943	252	2	unstandardized	unstandardized	ADJ
ajfa-8943	252	3	coefficient	coefficient	NOUN
ajfa-8943	252	4	(	(	PUNCT
ajfa-8943	252	5	)	)	PUNCT
ajfa-8943	252	6	standardized	standardized	ADJ
ajfa-8943	252	7	coefficient	coefficient	NOUN
ajfa-8943	252	8	(	(	PUNCT
ajfa-8943	252	9	beta	beta	NOUN
ajfa-8943	252	10	)	)	PUNCT
ajfa-8943	252	11	(	(	PUNCT
ajfa-8943	252	12	t	t	NOUN
ajfa-8943	252	13	)	)	PUNCT
ajfa-8943	252	14	sig	sig	NOUN
ajfa-8943	252	15	.	.	PUNCT
ajfa-8943	253	1	constant	constant	PROPN
ajfa-8943	253	2	-3588860.726	-3588860.726	PROPN
ajfa-8943	253	3	mva	mva	PROPN
ajfa-8943	253	4	i	i	PROPN
ajfa-8943	253	5	,	,	PUNCT
ajfa-8943	253	6	t	t	PROPN
ajfa-8943	253	7	-4188.810	-4188.810	PUNCT
ajfa-8943	253	8	-.002	-.002	PROPN
ajfa-8943	253	9	-.023	-.023	PROPN
ajfa-8943	253	10	.982	.982	NUM
ajfa-8943	254	1	tobin's	tobin's	NOUN
ajfa-8943	254	2	-	-	PUNCT
ajfa-8943	254	3	q	q	NOUN
ajfa-8943	254	4	i	i	PROPN
ajfa-8943	254	5	,	,	PUNCT
ajfa-8943	254	6	t	t	PROPN
ajfa-8943	254	7	-3435945.841	-3435945.841	PUNCT
ajfa-8943	255	1	-.151	-.151	NOUN
ajfa-8943	255	2	-1.687	-1.687	NOUN
ajfa-8943	255	3	*	*	PUNCT
ajfa-8943	255	4	*	*	PUNCT
ajfa-8943	255	5	.093	.093	NUM
ajfa-8943	255	6	eva	eva	PROPN
ajfa-8943	256	1	i	i	PROPN
ajfa-8943	256	2	,	,	PUNCT
ajfa-8943	256	3	t	t	PROPN
ajfa-8943	256	4	-.606	-.606	PROPN
ajfa-8943	256	5	-.322	-.322	PROPN
ajfa-8943	256	6	-4.286	-4.286	PROPN
ajfa-8943	256	7	*	*	SYM
ajfa-8943	256	8	.000	.000	NUM
ajfa-8943	256	9	firm	firm	NOUN
ajfa-8943	256	10	's	's	PART
ajfa-8943	256	11	size	size	NOUN
ajfa-8943	256	12	i	i	PRON
ajfa-8943	256	13	,	,	PUNCT
ajfa-8943	256	14	t	t	PROPN
ajfa-8943	256	15	566413.400	566413.400	NUM
ajfa-8943	256	16	.019	.019	NUM
ajfa-8943	256	17	.236	.236	NUM
ajfa-8943	256	18	.814	.814	NUM
ajfa-8943	256	19	lev	lev	NOUN
ajfa-8943	256	20	.	.	PUNCT
ajfa-8943	257	1	i	i	PRON
ajfa-8943	257	2	,	,	PUNCT
ajfa-8943	257	3	t	t	PROPN
ajfa-8943	257	4	51624.912	51624.912	NUM
ajfa-8943	257	5	.055	.055	NUM
ajfa-8943	257	6	.879	.879	NUM
ajfa-8943	257	7	.380	.380	NUM
ajfa-8943	257	8	r2	r2	PROPN
ajfa-8943	257	9	.168	.168	NUM
ajfa-8943	257	10	adj	adj	PROPN
ajfa-8943	257	11	.	.	PUNCT
ajfa-8943	258	1	r	r	NOUN
ajfa-8943	258	2	.150	.150	NUM
ajfa-8943	258	3	f	f	PROPN
ajfa-8943	258	4	9.123	9.123	NUM
ajfa-8943	258	5	sig	sig	NOUN
ajfa-8943	258	6	.	.	PUNCT
ajfa-8943	258	7	.000	.000	NUM
ajfa-8943	258	8	a.	a.	NOUN
ajfa-8943	258	9	predictors:(constant)roa	predictors:(constant)roa	PROPN
ajfa-8943	258	10	i	i	PROPN
ajfa-8943	258	11	,	,	PUNCT
ajfa-8943	258	12	t	t	PROPN
ajfa-8943	258	13	,	,	PUNCT
ajfa-8943	258	14	roe	roe	PROPN
ajfa-8943	258	15	i	i	PROPN
ajfa-8943	258	16	,	,	PUNCT
ajfa-8943	258	17	t	t	PROPN
ajfa-8943	258	18	,	,	PUNCT
ajfa-8943	258	19	cfo	cfo	VERB
ajfa-8943	258	20	i	i	PRON
ajfa-8943	258	21	,	,	PUNCT
ajfa-8943	258	22	t	t	PROPN
ajfa-8943	258	23	,	,	PUNCT
ajfa-8943	258	24	firm	firm	NOUN
ajfa-8943	258	25	's	's	PART
ajfa-8943	258	26	size	size	NOUN
ajfa-8943	258	27	i	i	PROPN
ajfa-8943	258	28	,	,	PUNCT
ajfa-8943	258	29	t	t	PROPN
ajfa-8943	258	30	,	,	PUNCT
ajfa-8943	258	31	lev	lev	NOUN
ajfa-8943	258	32	.	.	PUNCT
ajfa-8943	259	1	i	i	PRON
ajfa-8943	259	2	,	,	PUNCT
ajfa-8943	259	3	b.dependent	b.dependent	ADJ
ajfa-8943	259	4	variable	variable	NOUN
ajfa-8943	259	5	:	:	PUNCT
ajfa-8943	259	6	me	i	PRON
ajfa-8943	259	7	c.	c.	NOUN
ajfa-8943	259	8	*	*	PUNCT
ajfa-8943	259	9	significant	significant	ADJ
ajfa-8943	259	10	at	at	ADP
ajfa-8943	259	11	the	the	DET
ajfa-8943	259	12	level	level	NOUN
ajfa-8943	259	13	≤	≤	NUM
ajfa-8943	259	14	5	5	NUM
ajfa-8943	259	15	%	%	NOUN
ajfa-8943	259	16	.	.	PUNCT
ajfa-8943	260	1	d.	d.	NOUN
ajfa-8943	261	1	*	*	PUNCT
ajfa-8943	262	1	*	*	PUNCT
ajfa-8943	262	2	significant	significant	ADJ
ajfa-8943	262	3	at	at	ADP
ajfa-8943	262	4	the	the	DET
ajfa-8943	262	5	level	level	NOUN
ajfa-8943	262	6	≤	≤	NUM
ajfa-8943	262	7	10	10	NUM
ajfa-8943	262	8	%	%	NOUN
ajfa-8943	262	9	.	.	PUNCT
ajfa-8943	263	1	information	information	NOUN
ajfa-8943	263	2	appears	appear	VERB
ajfa-8943	263	3	in	in	ADP
ajfa-8943	263	4	table	table	NOUN
ajfa-8943	263	5	(	(	PUNCT
ajfa-8943	263	6	5	5	NUM
ajfa-8943	263	7	)	)	PUNCT
ajfa-8943	263	8	demonstrate	demonstrate	VERB
ajfa-8943	263	9	the	the	DET
ajfa-8943	263	10	existence	existence	NOUN
ajfa-8943	263	11	of	of	ADP
ajfa-8943	263	12	a	a	DET
ajfa-8943	263	13	significant	significant	ADJ
ajfa-8943	263	14	linear	linear	NOUN
ajfa-8943	263	15	relationship	relationship	NOUN
ajfa-8943	263	16	between	between	ADP
ajfa-8943	263	17	the	the	DET
ajfa-8943	263	18	modern	modern	ADJ
ajfa-8943	263	19	performance	performance	NOUN
ajfa-8943	263	20	indicators	indicator	NOUN
ajfa-8943	263	21	(	(	PUNCT
ajfa-8943	263	22	market	market	NOUN
ajfa-8943	263	23	and	and	CCONJ
ajfa-8943	263	24	economic	economic	ADJ
ajfa-8943	263	25	)	)	PUNCT
ajfa-8943	263	26	and	and	CCONJ
ajfa-8943	263	27	earnings	earning	NOUN
ajfa-8943	263	28	management	management	NOUN
ajfa-8943	263	29	phenomena	phenomenon	NOUN
ajfa-8943	263	30	.	.	PUNCT
ajfa-8943	264	1	the	the	DET
ajfa-8943	264	2	computed	compute	VERB
ajfa-8943	264	3	f	f	NOUN
ajfa-8943	264	4	-	-	PUNCT
ajfa-8943	264	5	value	value	NOUN
ajfa-8943	264	6	equals	equal	VERB
ajfa-8943	264	7	9.123	9.123	NUM
ajfa-8943	264	8	,	,	PUNCT
ajfa-8943	264	9	with	with	ADP
ajfa-8943	264	10	a	a	DET
ajfa-8943	264	11	computed	computed	ADJ
ajfa-8943	264	12	coefficient	coefficient	NOUN
ajfa-8943	264	13	of	of	ADP
ajfa-8943	264	14	significance	significance	NOUN
ajfa-8943	264	15	of	of	ADP
ajfa-8943	264	16	zero	zero	NUM
ajfa-8943	264	17	.	.	PUNCT
ajfa-8943	265	1	when	when	SCONJ
ajfa-8943	265	2	the	the	DET
ajfa-8943	265	3	coefficient	coefficient	NOUN
ajfa-8943	265	4	of	of	ADP
ajfa-8943	265	5	significance	significance	NOUN
ajfa-8943	265	6	is	be	AUX
ajfa-8943	265	7	compared	compare	VERB
ajfa-8943	265	8	with	with	ADP
ajfa-8943	265	9	the	the	DET
ajfa-8943	265	10	predetermined	predetermined	ADJ
ajfa-8943	265	11	corresponding	correspond	VERB
ajfa-8943	265	12	one	one	NUM
ajfa-8943	265	13	,	,	PUNCT
ajfa-8943	265	14	which	which	PRON
ajfa-8943	265	15	equals	equal	VERB
ajfa-8943	265	16	0.05	0.05	NUM
ajfa-8943	265	17	,	,	PUNCT
ajfa-8943	265	18	it	it	PRON
ajfa-8943	265	19	is	be	AUX
ajfa-8943	265	20	apparent	apparent	ADJ
ajfa-8943	265	21	that	that	SCONJ
ajfa-8943	265	22	computed	compute	VERB
ajfa-8943	265	23	one	one	NUM
ajfa-8943	265	24	is	be	AUX
ajfa-8943	265	25	lower	low	ADJ
ajfa-8943	265	26	than	than	ADP
ajfa-8943	265	27	the	the	DET
ajfa-8943	265	28	predetermined	predetermined	ADJ
ajfa-8943	265	29	one	one	NUM
ajfa-8943	265	30	.	.	PUNCT
ajfa-8943	266	1	therefore	therefore	ADV
ajfa-8943	266	2	,	,	PUNCT
ajfa-8943	266	3	and	and	CCONJ
ajfa-8943	266	4	based	base	VERB
ajfa-8943	266	5	on	on	ADP
ajfa-8943	266	6	this	this	DET
ajfa-8943	266	7	result	result	NOUN
ajfa-8943	266	8	,	,	PUNCT
ajfa-8943	266	9	the	the	DET
ajfa-8943	266	10	null	null	ADJ
ajfa-8943	266	11	hypothesis	hypothesis	NOUN
ajfa-8943	266	12	is	be	AUX
ajfa-8943	266	13	rejected	reject	VERB
ajfa-8943	266	14	while	while	SCONJ
ajfa-8943	266	15	,	,	PUNCT
ajfa-8943	266	16	it	it	PRON
ajfa-8943	266	17	's	be	AUX
ajfa-8943	266	18	alternative	alternative	ADJ
ajfa-8943	266	19	one	one	NUM
ajfa-8943	266	20	is	be	AUX
ajfa-8943	266	21	accepted	accept	VERB
ajfa-8943	266	22	.	.	PUNCT
ajfa-8943	267	1	this	this	DET
ajfa-8943	267	2	result	result	NOUN
ajfa-8943	267	3	means	mean	VERB
ajfa-8943	267	4	that	that	SCONJ
ajfa-8943	267	5	modern	modern	ADJ
ajfa-8943	267	6	performance	performance	NOUN
ajfa-8943	267	7	indicators	indicator	NOUN
ajfa-8943	267	8	(	(	PUNCT
ajfa-8943	267	9	market	market	NOUN
ajfa-8943	267	10	and	and	CCONJ
ajfa-8943	267	11	economic	economic	ADJ
ajfa-8943	267	12	)	)	PUNCT
ajfa-8943	267	13	have	have	VERB
ajfa-8943	267	14	an	an	DET
ajfa-8943	267	15	effect	effect	NOUN
ajfa-8943	267	16	on	on	ADP
ajfa-8943	267	17	the	the	DET
ajfa-8943	267	18	phenomenon	phenomenon	NOUN
ajfa-8943	267	19	of	of	ADP
ajfa-8943	267	20	earnings	earning	NOUN
ajfa-8943	267	21	management	management	NOUN
ajfa-8943	267	22	,	,	PUNCT
ajfa-8943	267	23	and	and	CCONJ
ajfa-8943	267	24	that	that	SCONJ
ajfa-8943	267	25	these	these	DET
ajfa-8943	267	26	factors	factor	NOUN
ajfa-8943	267	27	play	play	VERB
ajfa-8943	267	28	a	a	DET
ajfa-8943	267	29	role	role	NOUN
ajfa-8943	267	30	in	in	ADP
ajfa-8943	267	31	interpreting	interpret	VERB
ajfa-8943	267	32	the	the	DET
ajfa-8943	267	33	phenomenon	phenomenon	NOUN
ajfa-8943	267	34	of	of	ADP
ajfa-8943	267	35	earnings	earning	NOUN
ajfa-8943	267	36	management	management	NOUN
ajfa-8943	267	37	.	.	PUNCT
ajfa-8943	268	1	this	this	PRON
ajfa-8943	268	2	means	mean	VERB
ajfa-8943	268	3	that	that	SCONJ
ajfa-8943	268	4	there	there	PRON
ajfa-8943	268	5	is	be	VERB
ajfa-8943	268	6	an	an	DET
ajfa-8943	268	7	effect	effect	NOUN
ajfa-8943	268	8	of	of	ADP
ajfa-8943	268	9	at	at	ADV
ajfa-8943	268	10	least	least	ADV
ajfa-8943	268	11	one	one	NUM
ajfa-8943	268	12	indicator	indicator	NOUN
ajfa-8943	268	13	among	among	ADP
ajfa-8943	268	14	the	the	DET
ajfa-8943	268	15	modern	modern	ADJ
ajfa-8943	268	16	performance	performance	NOUN
ajfa-8943	268	17	indicators	indicator	NOUN
ajfa-8943	268	18	,	,	PUNCT
ajfa-8943	268	19	and	and	CCONJ
ajfa-8943	268	20	that	that	PRON
ajfa-8943	268	21	contributes	contribute	VERB
ajfa-8943	268	22	in	in	ADP
ajfa-8943	268	23	interpreting	interpret	VERB
ajfa-8943	268	24	the	the	DET
ajfa-8943	268	25	variance	variance	NOUN
ajfa-8943	268	26	of	of	ADP
ajfa-8943	268	27	the	the	DET
ajfa-8943	268	28	dependent	dependent	ADJ
ajfa-8943	268	29	variable	variable	NOUN
ajfa-8943	268	30	.	.	PUNCT
ajfa-8943	269	1	results	result	NOUN
ajfa-8943	269	2	revealed	reveal	VERB
ajfa-8943	269	3	that	that	SCONJ
ajfa-8943	269	4	the	the	DET
ajfa-8943	269	5	coefficient	coefficient	NOUN
ajfa-8943	269	6	of	of	ADP
ajfa-8943	269	7	determination	determination	NOUN
ajfa-8943	269	8	(	(	PUNCT
ajfa-8943	269	9	r2	r2	PROPN
ajfa-8943	269	10	)	)	PUNCT
ajfa-8943	269	11	equals	equal	VERB
ajfa-8943	269	12	16.8	16.8	NUM
ajfa-8943	269	13	percent	percent	NOUN
ajfa-8943	269	14	,	,	PUNCT
ajfa-8943	269	15	where	where	SCONJ
ajfa-8943	269	16	this	this	PRON
ajfa-8943	269	17	refers	refer	VERB
ajfa-8943	269	18	that	that	SCONJ
ajfa-8943	269	19	modern	modern	ADJ
ajfa-8943	269	20	performance	performance	NOUN
ajfa-8943	269	21	indicators	indicator	NOUN
ajfa-8943	269	22	interpret	interpret	VERB
ajfa-8943	269	23	16.8	16.8	NUM
ajfa-8943	269	24	percent	percent	NOUN
ajfa-8943	269	25	in	in	ADP
ajfa-8943	269	26	the	the	DET
ajfa-8943	269	27	variance	variance	NOUN
ajfa-8943	269	28	of	of	ADP
ajfa-8943	269	29	earnings	earning	NOUN
ajfa-8943	269	30	management	management	NOUN
ajfa-8943	269	31	phenomenon	phenomenon	NOUN
ajfa-8943	269	32	.	.	PUNCT
ajfa-8943	270	1	this	this	PRON
ajfa-8943	270	2	is	be	AUX
ajfa-8943	270	3	considered	consider	VERB
ajfa-8943	270	4	as	as	ADP
ajfa-8943	270	5	indicator	indicator	NOUN
ajfa-8943	270	6	for	for	ADP
ajfa-8943	270	7	the	the	DET
ajfa-8943	270	8	existence	existence	NOUN
ajfa-8943	270	9	of	of	ADP
ajfa-8943	270	10	linear	linear	PROPN
ajfa-8943	270	11	relationship	relationship	NOUN
ajfa-8943	270	12	between	between	ADP
ajfa-8943	270	13	the	the	DET
ajfa-8943	270	14	modern	modern	ADJ
ajfa-8943	270	15	performance	performance	NOUN
ajfa-8943	270	16	indicators	indicator	NOUN
ajfa-8943	270	17	and	and	CCONJ
ajfa-8943	270	18	earnings	earning	NOUN
ajfa-8943	270	19	management	management	NOUN
ajfa-8943	270	20	phenomenon	phenomenon	NOUN
ajfa-8943	270	21	.	.	PUNCT
ajfa-8943	271	1	to	to	PART
ajfa-8943	271	2	determine	determine	VERB
ajfa-8943	271	3	which	which	DET
ajfa-8943	271	4	modern	modern	ADJ
ajfa-8943	271	5	performance	performance	NOUN
ajfa-8943	271	6	indicator	indicator	NOUN
ajfa-8943	271	7	has	have	VERB
ajfa-8943	271	8	the	the	DET
ajfa-8943	271	9	most	most	ADV
ajfa-8943	271	10	significant	significant	ADJ
ajfa-8943	271	11	effect	effect	NOUN
ajfa-8943	271	12	on	on	ADP
ajfa-8943	271	13	interpreting	interpret	VERB
ajfa-8943	271	14	the	the	DET
ajfa-8943	271	15	phenomenon	phenomenon	NOUN
ajfa-8943	271	16	of	of	ADP
ajfa-8943	271	17	earnings	earning	NOUN
ajfa-8943	271	18	management	management	NOUN
ajfa-8943	271	19	,	,	PUNCT
ajfa-8943	271	20	beta	beta	ADJ
ajfa-8943	271	21	coefficient	coefficient	NOUN
ajfa-8943	271	22	had	have	AUX
ajfa-8943	271	23	been	be	AUX
ajfa-8943	271	24	used	use	VERB
ajfa-8943	271	25	.	.	PUNCT
ajfa-8943	272	1	table	table	NOUN
ajfa-8943	272	2	(	(	PUNCT
ajfa-8943	272	3	5	5	NUM
ajfa-8943	272	4	)	)	PUNCT
ajfa-8943	272	5	shows	show	VERB
ajfa-8943	272	6	that	that	SCONJ
ajfa-8943	272	7	the	the	DET
ajfa-8943	272	8	indicator	indicator	NOUN
ajfa-8943	272	9	which	which	PRON
ajfa-8943	272	10	has	have	VERB
ajfa-8943	272	11	the	the	DET
ajfa-8943	272	12	most	most	ADV
ajfa-8943	272	13	significant	significant	ADJ
ajfa-8943	272	14	effect	effect	NOUN
ajfa-8943	272	15	on	on	ADP
ajfa-8943	272	16	earnings	earning	NOUN
ajfa-8943	272	17	management	management	NOUN
ajfa-8943	272	18	where	where	SCONJ
ajfa-8943	272	19	beta	beta	ADJ
ajfa-8943	272	20	coefficient	coefficient	NOUN
ajfa-8943	272	21	for	for	ADP
ajfa-8943	272	22	this	this	DET
ajfa-8943	272	23	indicator	indicator	NOUN
ajfa-8943	272	24	equals	equal	VERB
ajfa-8943	272	25	-.322	-.322	PROPN
ajfa-8943	272	26	.	.	PROPN
ajfa-8943	272	27	tobin	tobin	PROPN
ajfa-8943	272	28	’s	’s	PART
ajfa-8943	272	29	q	q	PROPN
ajfa-8943	272	30	comes	come	VERB
ajfa-8943	272	31	next	next	ADV
ajfa-8943	272	32	to	to	ADP
ajfa-8943	272	33	eva	eva	NOUN
ajfa-8943	272	34	at	at	ADP
ajfa-8943	272	35	beta	beta	ADJ
ajfa-8943	272	36	asian	asian	ADJ
ajfa-8943	272	37	journal	journal	NOUN
ajfa-8943	272	38	of	of	ADP
ajfa-8943	272	39	finance	finance	PROPN
ajfa-8943	272	40	&	&	CCONJ
ajfa-8943	272	41	accounting	accounting	PROPN
ajfa-8943	272	42	issn	issn	PROPN
ajfa-8943	272	43	1946	1946	NUM
ajfa-8943	272	44	-	-	PUNCT
ajfa-8943	272	45	052x	052x	PROPN
ajfa-8943	272	46	2016	2016	NUM
ajfa-8943	272	47	,	,	PUNCT
ajfa-8943	272	48	vol	vol	NOUN
ajfa-8943	272	49	.	.	PROPN
ajfa-8943	272	50	8	8	NUM
ajfa-8943	272	51	,	,	PUNCT
ajfa-8943	272	52	no	no	INTJ
ajfa-8943	272	53	.	.	NOUN
ajfa-8943	272	54	1	1	NUM
ajfa-8943	272	55	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	272	56	94	94	NUM
ajfa-8943	272	57	coefficient	coefficient	NOUN
ajfa-8943	272	58	of	of	ADP
ajfa-8943	272	59	-0.151	-0.151	PROPN
ajfa-8943	272	60	.	.	PUNCT
ajfa-8943	273	1	in	in	ADP
ajfa-8943	273	2	addition	addition	NOUN
ajfa-8943	273	3	,	,	PUNCT
ajfa-8943	273	4	results	result	NOUN
ajfa-8943	273	5	indicate	indicate	VERB
ajfa-8943	273	6	that	that	SCONJ
ajfa-8943	273	7	the	the	DET
ajfa-8943	273	8	coefficient	coefficient	NOUN
ajfa-8943	273	9	of	of	ADP
ajfa-8943	273	10	significance	significance	NOUN
ajfa-8943	273	11	for	for	ADP
ajfa-8943	273	12	these	these	DET
ajfa-8943	273	13	indicators	indicator	NOUN
ajfa-8943	273	14	is	be	AUX
ajfa-8943	273	15	less	less	ADJ
ajfa-8943	273	16	than	than	ADP
ajfa-8943	273	17	0.05	0.05	NUM
ajfa-8943	273	18	,	,	PUNCT
ajfa-8943	273	19	which	which	PRON
ajfa-8943	273	20	approves	approve	VERB
ajfa-8943	273	21	the	the	DET
ajfa-8943	273	22	significant	significant	ADJ
ajfa-8943	273	23	effect	effect	NOUN
ajfa-8943	273	24	of	of	ADP
ajfa-8943	273	25	these	these	DET
ajfa-8943	273	26	indicators	indicator	NOUN
ajfa-8943	273	27	in	in	ADP
ajfa-8943	273	28	interpreting	interpret	VERB
ajfa-8943	273	29	the	the	DET
ajfa-8943	273	30	phenomenon	phenomenon	NOUN
ajfa-8943	273	31	of	of	ADP
ajfa-8943	273	32	earnings	earning	NOUN
ajfa-8943	273	33	management	management	NOUN
ajfa-8943	273	34	.	.	PUNCT
ajfa-8943	274	1	it	it	PRON
ajfa-8943	274	2	can	can	AUX
ajfa-8943	274	3	be	be	AUX
ajfa-8943	274	4	concluded	conclude	VERB
ajfa-8943	274	5	that	that	SCONJ
ajfa-8943	274	6	eva	eva	PROPN
ajfa-8943	274	7	and	and	CCONJ
ajfa-8943	274	8	tobin's	tobin's	PROPN
ajfa-8943	274	9	-	-	PUNCT
ajfa-8943	274	10	q	q	NOUN
ajfa-8943	274	11	have	have	VERB
ajfa-8943	274	12	ability	ability	NOUN
ajfa-8943	274	13	to	to	PART
ajfa-8943	274	14	interpret	interpret	VERB
ajfa-8943	274	15	phenomenon	phenomenon	NOUN
ajfa-8943	274	16	of	of	ADP
ajfa-8943	274	17	earnings	earning	NOUN
ajfa-8943	274	18	management	management	NOUN
ajfa-8943	274	19	,	,	PUNCT
ajfa-8943	274	20	through	through	ADP
ajfa-8943	274	21	restricting	restrict	VERB
ajfa-8943	274	22	the	the	DET
ajfa-8943	274	23	practices	practice	NOUN
ajfa-8943	274	24	of	of	ADP
ajfa-8943	274	25	earnings	earning	NOUN
ajfa-8943	274	26	management	management	NOUN
ajfa-8943	274	27	that	that	PRON
ajfa-8943	274	28	firms	firm	NOUN
ajfa-8943	274	29	’	'	PUNCT
ajfa-8943	274	30	managements	management	NOUN
ajfa-8943	274	31	may	may	AUX
ajfa-8943	274	32	exercise	exercise	VERB
ajfa-8943	274	33	,	,	PUNCT
ajfa-8943	274	34	and	and	CCONJ
ajfa-8943	274	35	through	through	ADP
ajfa-8943	274	36	the	the	DET
ajfa-8943	274	37	restricting	restrict	VERB
ajfa-8943	274	38	these	these	DET
ajfa-8943	274	39	managements	management	NOUN
ajfa-8943	274	40	interventions	intervention	NOUN
ajfa-8943	274	41	in	in	ADP
ajfa-8943	274	42	measurement	measurement	NOUN
ajfa-8943	274	43	,	,	PUNCT
ajfa-8943	274	44	disclosure	disclosure	NOUN
ajfa-8943	274	45	,	,	PUNCT
ajfa-8943	274	46	and	and	CCONJ
ajfa-8943	274	47	recognition	recognition	NOUN
ajfa-8943	274	48	of	of	ADP
ajfa-8943	274	49	items	item	NOUN
ajfa-8943	274	50	appearing	appear	VERB
ajfa-8943	274	51	in	in	ADP
ajfa-8943	274	52	the	the	DET
ajfa-8943	274	53	financial	financial	ADJ
ajfa-8943	274	54	statements	statement	NOUN
ajfa-8943	274	55	.	.	PUNCT
ajfa-8943	275	1	testing	test	VERB
ajfa-8943	275	2	branch	branch	NOUN
ajfa-8943	275	3	hypotheses	hypothesis	NOUN
ajfa-8943	275	4	table	table	NOUN
ajfa-8943	275	5	(	(	PUNCT
ajfa-8943	275	6	6	6	NUM
ajfa-8943	275	7	)	)	PUNCT
ajfa-8943	275	8	shows	show	VERB
ajfa-8943	275	9	the	the	DET
ajfa-8943	275	10	results	result	NOUN
ajfa-8943	275	11	of	of	ADP
ajfa-8943	275	12	testing	test	VERB
ajfa-8943	275	13	the	the	DET
ajfa-8943	275	14	ability	ability	NOUN
ajfa-8943	275	15	of	of	ADP
ajfa-8943	275	16	each	each	DET
ajfa-8943	275	17	modern	modern	ADJ
ajfa-8943	275	18	performance	performance	NOUN
ajfa-8943	275	19	indicators	indicator	NOUN
ajfa-8943	275	20	in	in	ADP
ajfa-8943	275	21	interpreting	interpret	VERB
ajfa-8943	275	22	earnings	earning	NOUN
ajfa-8943	275	23	management	management	NOUN
ajfa-8943	275	24	phenomena	phenomenon	NOUN
ajfa-8943	275	25	of	of	ADP
ajfa-8943	275	26	the	the	DET
ajfa-8943	275	27	listed	list	VERB
ajfa-8943	275	28	manufacturing	manufacturing	NOUN
ajfa-8943	275	29	firms	firm	NOUN
ajfa-8943	275	30	in	in	ADP
ajfa-8943	275	31	ase	ase	PROPN
ajfa-8943	275	32	.	.	PROPN
ajfa-8943	275	33	table	table	PROPN
ajfa-8943	275	34	6	6	NUM
ajfa-8943	275	35	.	.	PUNCT
ajfa-8943	276	1	results	result	NOUN
ajfa-8943	276	2	of	of	ADP
ajfa-8943	276	3	branch	branch	NOUN
ajfa-8943	276	4	hypotheses	hypothesis	NOUN
ajfa-8943	276	5	testing	test	VERB
ajfa-8943	276	6	ability	ability	NOUN
ajfa-8943	276	7	of	of	ADP
ajfa-8943	276	8	marketing	marketing	NOUN
ajfa-8943	276	9	performance	performance	NOUN
ajfa-8943	276	10	indicators	indicator	NOUN
ajfa-8943	276	11	to	to	ADP
ajfa-8943	276	12	interpreting	interpret	VERB
ajfa-8943	276	13	earnings	earning	NOUN
ajfa-8943	276	14	management	management	NOUN
ajfa-8943	276	15	phenomena	phenomena	PROPN
ajfa-8943	276	16	model(1	model(1	NOUN
ajfa-8943	276	17	)	)	PUNCT
ajfa-8943	276	18	emi	emi	NOUN
ajfa-8943	276	19	,	,	PUNCT
ajfa-8943	276	20	t	t	NOUN
ajfa-8943	276	21	=	=	PUNCT
ajfa-8943	276	22	β0	β0	PROPN
ajfa-8943	277	1	+	+	CCONJ
ajfa-8943	277	2	β1mva	β1mva	NUM
ajfa-8943	278	1	i	i	PRON
ajfa-8943	278	2	,	,	PUNCT
ajfa-8943	278	3	t+β2	t+β2	VERB
ajfa-8943	278	4	tobin's	tobin's	NOUN
ajfa-8943	278	5	-	-	PUNCT
ajfa-8943	278	6	q	q	NOUN
ajfa-8943	278	7	i	i	PROPN
ajfa-8943	278	8	,	,	PUNCT
ajfa-8943	278	9	t	t	PROPN
ajfa-8943	278	10	+	+	PROPN
ajfa-8943	278	11	β3	β3	VERB
ajfa-8943	278	12	firm	firm	NOUN
ajfa-8943	278	13	's	's	PART
ajfa-8943	278	14	sizei	sizei	NOUN
ajfa-8943	278	15	,	,	PUNCT
ajfa-8943	278	16	t	t	PROPN
ajfa-8943	279	1	+	+	NOUN
ajfa-8943	279	2	β4leverage	β4leverage	PROPN
ajfa-8943	279	3	i	i	PRON
ajfa-8943	279	4	,	,	PUNCT
ajfa-8943	279	5	t	t	PROPN
ajfa-8943	279	6	+	+	CCONJ
ajfa-8943	279	7	i	i	PROPN
ajfa-8943	279	8	,	,	PUNCT
ajfa-8943	279	9	t	t	PROPN
ajfa-8943	279	10	coefficien	coefficien	PROPN
ajfa-8943	279	11	t	t	PROPN
ajfa-8943	279	12	0	0	NUM
ajfa-8943	279	13	1	1	NUM
ajfa-8943	279	14	β2	β2	NOUN
ajfa-8943	279	15	3	3	NUM
ajfa-8943	279	16	β4	β4	PROPN
ajfa-8943	279	17	r2	r2	PROPN
ajfa-8943	279	18	adj	adj	PROPN
ajfa-8943	279	19	.	.	PUNCT
ajfa-8943	280	1	r	r	NOUN
ajfa-8943	280	2	f	f	X
ajfa-8943	280	3	-	-	PUNCT
ajfa-8943	280	4	statis	statis	PROPN
ajfa-8943	280	5	tic	tic	PROPN
ajfa-8943	280	6	sig	sig	PROPN
ajfa-8943	280	7	.	.	PUNCT
ajfa-8943	281	1	coefficien	coefficien	PROPN
ajfa-8943	281	2	t	t	PROPN
ajfa-8943	281	3	value	value	NOUN
ajfa-8943	281	4	-.005	-.005	PROPN
ajfa-8943	281	5	-.202	-.202	PROPN
ajfa-8943	282	1	-.131	-.131	PROPN
ajfa-8943	282	2	.093	.093	NUM
ajfa-8943	282	3	.100	.100	NUM
ajfa-8943	282	4	.084	.084	NUM
ajfa-8943	282	5	6.328	6.328	NUM
ajfa-8943	282	6	.000	.000	NUM
ajfa-8943	282	7	t	t	NOUN
ajfa-8943	282	8	-	-	PUNCT
ajfa-8943	282	9	test	test	NOUN
ajfa-8943	282	10	-.063	-.063	NOUN
ajfa-8943	282	11	-2.193	-2.193	PUNCT
ajfa-8943	282	12	-1.699	-1.699	PROPN
ajfa-8943	282	13	1.455	1.455	NUM
ajfa-8943	282	14	sig	sig	NOUN
ajfa-8943	282	15	.	.	PUNCT
ajfa-8943	282	16	.950	.950	NUM
ajfa-8943	282	17	.029	.029	NUM
ajfa-8943	282	18	*	*	PUNCT
ajfa-8943	282	19	.091	.091	NUM
ajfa-8943	282	20	*	*	PUNCT
ajfa-8943	282	21	*	*	NOUN
ajfa-8943	282	22	.147	.147	NUM
ajfa-8943	282	23	ability	ability	NOUN
ajfa-8943	282	24	of	of	ADP
ajfa-8943	282	25	economic	economic	ADJ
ajfa-8943	282	26	performance	performance	NOUN
ajfa-8943	282	27	indicators	indicator	NOUN
ajfa-8943	282	28	to	to	ADP
ajfa-8943	282	29	interpreting	interpret	VERB
ajfa-8943	282	30	earnings	earning	NOUN
ajfa-8943	282	31	management	management	NOUN
ajfa-8943	282	32	phenomena	phenomenon	NOUN
ajfa-8943	282	33	model(2	model(2	NOUN
ajfa-8943	282	34	)	)	PUNCT
ajfa-8943	282	35	emi	emi	PROPN
ajfa-8943	282	36	,	,	PUNCT
ajfa-8943	282	37	t	t	NOUN
ajfa-8943	282	38	=	=	SYM
ajfa-8943	282	39	β0	β0	PROPN
ajfa-8943	282	40	+	+	CCONJ
ajfa-8943	283	1	β1	β1	PROPN
ajfa-8943	283	2	eva	eva	PROPN
ajfa-8943	283	3	i	i	PROPN
ajfa-8943	283	4	,	,	PUNCT
ajfa-8943	283	5	t	t	PROPN
ajfa-8943	283	6	+	+	PROPN
ajfa-8943	283	7	β2	β2	ADJ
ajfa-8943	283	8	firm	firm	NOUN
ajfa-8943	283	9	's	's	PART
ajfa-8943	283	10	sizei	sizei	NOUN
ajfa-8943	283	11	,	,	PUNCT
ajfa-8943	283	12	t	t	PROPN
ajfa-8943	283	13	+	+	PROPN
ajfa-8943	283	14	β3leverage	β3leverage	NOUN
ajfa-8943	283	15	i	i	PROPN
ajfa-8943	283	16	,	,	PUNCT
ajfa-8943	283	17	t	t	PROPN
ajfa-8943	284	1	+	+	CCONJ
ajfa-8943	284	2	i	i	PROPN
ajfa-8943	284	3	,	,	PUNCT
ajfa-8943	284	4	t	t	PROPN
ajfa-8943	284	5	.	.	PUNCT
ajfa-8943	285	1	coefficien	coefficien	PROPN
ajfa-8943	285	2	t	t	PROPN
ajfa-8943	285	3	0	0	NUM
ajfa-8943	285	4	1	1	NUM
ajfa-8943	285	5	β2	β2	NOUN
ajfa-8943	285	6	3	3	NUM
ajfa-8943	285	7	r2	r2	PROPN
ajfa-8943	285	8	adj	adj	PROPN
ajfa-8943	285	9	.	.	PUNCT
ajfa-8943	286	1	r	r	NOUN
ajfa-8943	286	2	f	f	X
ajfa-8943	286	3	-	-	PUNCT
ajfa-8943	286	4	statistic	statistic	NOUN
ajfa-8943	286	5	sig	sig	NOUN
ajfa-8943	286	6	.	.	PUNCT
ajfa-8943	287	1	coefficien	coefficien	PROPN
ajfa-8943	287	2	t	t	PROPN
ajfa-8943	287	3	value	value	NOUN
ajfa-8943	287	4	-.347	-.347	PROPN
ajfa-8943	287	5	-.054	-.054	PROPN
ajfa-8943	287	6	.058	.058	NUM
ajfa-8943	287	7	.153	.153	NUM
ajfa-8943	287	8	.142	.142	NUM
ajfa-8943	287	9	13.723	13.723	NUM
ajfa-8943	287	10	.000	.000	NUM
ajfa-8943	287	11	t	t	NOUN
ajfa-8943	287	12	-	-	PUNCT
ajfa-8943	287	13	test	test	NOUN
ajfa-8943	287	14	-4.659	-4.659	NOUN
ajfa-8943	288	1	-.732	-.732	PROPN
ajfa-8943	288	2	.947	.947	NUM
ajfa-8943	288	3	sig	sig	NOUN
ajfa-8943	288	4	.	.	PUNCT
ajfa-8943	289	1	0.000	0.000	NUM
ajfa-8943	289	2	*	*	PUNCT
ajfa-8943	289	3	.465	.465	NUM
ajfa-8943	289	4	.345	.345	NUM
ajfa-8943	289	5	a.	a.	NOUN
ajfa-8943	289	6	predictors:(constant)roa	predictors:(constant)roa	PROPN
ajfa-8943	289	7	i	i	PROPN
ajfa-8943	289	8	,	,	PUNCT
ajfa-8943	289	9	t	t	PROPN
ajfa-8943	289	10	,	,	PUNCT
ajfa-8943	289	11	roe	roe	PROPN
ajfa-8943	289	12	i	i	PROPN
ajfa-8943	289	13	,	,	PUNCT
ajfa-8943	289	14	t	t	PROPN
ajfa-8943	289	15	,	,	PUNCT
ajfa-8943	289	16	cfo	cfo	VERB
ajfa-8943	289	17	i	i	PRON
ajfa-8943	289	18	,	,	PUNCT
ajfa-8943	289	19	t	t	PROPN
ajfa-8943	289	20	,	,	PUNCT
ajfa-8943	289	21	firm	firm	NOUN
ajfa-8943	289	22	's	's	PART
ajfa-8943	289	23	size	size	NOUN
ajfa-8943	289	24	i	i	PROPN
ajfa-8943	289	25	,	,	PUNCT
ajfa-8943	289	26	t	t	PROPN
ajfa-8943	289	27	,	,	PUNCT
ajfa-8943	289	28	lev	lev	NOUN
ajfa-8943	289	29	.	.	PUNCT
ajfa-8943	290	1	i	i	PRON
ajfa-8943	290	2	,	,	PUNCT
ajfa-8943	290	3	b.dependent	b.dependent	ADJ
ajfa-8943	290	4	variable	variable	NOUN
ajfa-8943	290	5	:	:	PUNCT
ajfa-8943	290	6	em	em	PRON
ajfa-8943	290	7	c.	c.	PROPN
ajfa-8943	290	8	*	*	PUNCT
ajfa-8943	290	9	significant	significant	ADJ
ajfa-8943	290	10	at	at	ADP
ajfa-8943	290	11	the	the	DET
ajfa-8943	290	12	level	level	NOUN
ajfa-8943	290	13	≤	≤	NUM
ajfa-8943	290	14	5	5	NUM
ajfa-8943	290	15	%	%	NOUN
ajfa-8943	290	16	.	.	PUNCT
ajfa-8943	291	1	e.	e.	PROPN
ajfa-8943	292	1	*	*	PUNCT
ajfa-8943	292	2	*	*	PUNCT
ajfa-8943	292	3	significant	significant	ADJ
ajfa-8943	292	4	at	at	ADP
ajfa-8943	292	5	the	the	DET
ajfa-8943	292	6	level	level	NOUN
ajfa-8943	292	7	≤	≤	NUM
ajfa-8943	292	8	10	10	NUM
ajfa-8943	292	9	%	%	NOUN
ajfa-8943	292	10	.	.	PUNCT
ajfa-8943	293	1	asian	asian	ADJ
ajfa-8943	293	2	journal	journal	PROPN
ajfa-8943	293	3	of	of	ADP
ajfa-8943	293	4	finance	finance	PROPN
ajfa-8943	293	5	&	&	CCONJ
ajfa-8943	293	6	accounting	accounting	PROPN
ajfa-8943	293	7	issn	issn	PROPN
ajfa-8943	293	8	1946	1946	NUM
ajfa-8943	293	9	-	-	PUNCT
ajfa-8943	293	10	052x	052x	PROPN
ajfa-8943	293	11	2016	2016	NUM
ajfa-8943	293	12	,	,	PUNCT
ajfa-8943	293	13	vol	vol	NOUN
ajfa-8943	293	14	.	.	PROPN
ajfa-8943	293	15	8	8	NUM
ajfa-8943	293	16	,	,	PUNCT
ajfa-8943	293	17	no	no	INTJ
ajfa-8943	293	18	.	.	NOUN
ajfa-8943	293	19	1	1	NUM
ajfa-8943	293	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-8943	293	21	95	95	NUM
ajfa-8943	293	22	the	the	DET
ajfa-8943	293	23	first	first	ADJ
ajfa-8943	293	24	branching	branch	VERB
ajfa-8943	293	25	hypothesis	hypothesis	NOUN
ajfa-8943	293	26	text	text	NOUN
ajfa-8943	293	27	is	be	AUX
ajfa-8943	293	28	again	again	ADV
ajfa-8943	293	29	presented	present	VERB
ajfa-8943	293	30	,	,	PUNCT
ajfa-8943	293	31	in	in	ADP
ajfa-8943	293	32	its	its	PRON
ajfa-8943	293	33	null	null	ADJ
ajfa-8943	293	34	form	form	NOUN
ajfa-8943	293	35	,	,	PUNCT
ajfa-8943	293	36	as	as	SCONJ
ajfa-8943	293	37	follows	follow	VERB
ajfa-8943	293	38	:	:	PUNCT
ajfa-8943	294	1	ho21	ho21	PROPN
ajfa-8943	294	2	:	:	PUNCT
ajfa-8943	294	3	indicators	indicator	NOUN
ajfa-8943	294	4	of	of	ADP
ajfa-8943	294	5	market	market	NOUN
ajfa-8943	294	6	performance	performance	NOUN
ajfa-8943	294	7	included	include	VERB
ajfa-8943	294	8	the	the	DET
ajfa-8943	294	9	added	add	VERB
ajfa-8943	294	10	market	market	NOUN
ajfa-8943	294	11	value	value	NOUN
ajfa-8943	294	12	and	and	CCONJ
ajfa-8943	294	13	the	the	DET
ajfa-8943	294	14	firm	firm	NOUN
ajfa-8943	294	15	’s	’s	PART
ajfa-8943	294	16	opportunity	opportunity	NOUN
ajfa-8943	294	17	of	of	ADP
ajfa-8943	294	18	growth	growth	NOUN
ajfa-8943	294	19	(	(	PUNCT
ajfa-8943	294	20	tobin’s	tobin’s	NOUN
ajfa-8943	294	21	-	-	PUNCT
ajfa-8943	294	22	q	q	NOUN
ajfa-8943	294	23	,	,	PUNCT
ajfa-8943	294	24	are	be	AUX
ajfa-8943	294	25	unable	unable	ADJ
ajfa-8943	294	26	to	to	PART
ajfa-8943	294	27	interpret	interpret	VERB
ajfa-8943	294	28	the	the	DET
ajfa-8943	294	29	phenomenon	phenomenon	NOUN
ajfa-8943	294	30	of	of	ADP
ajfa-8943	294	31	earnings	earning	NOUN
ajfa-8943	294	32	management	management	NOUN
ajfa-8943	294	33	that	that	PRON
ajfa-8943	294	34	may	may	AUX
ajfa-8943	294	35	be	be	AUX
ajfa-8943	294	36	exercised	exercise	VERB
ajfa-8943	294	37	by	by	ADP
ajfa-8943	294	38	the	the	DET
ajfa-8943	294	39	listed	list	VERB
ajfa-8943	294	40	manufacturing	manufacturing	NOUN
ajfa-8943	294	41	firms	firm	NOUN
ajfa-8943	294	42	in	in	ADP
ajfa-8943	294	43	amman	amman	PROPN
ajfa-8943	294	44	stock	stock	PROPN
ajfa-8943	294	45	exchange	exchange	PROPN
ajfa-8943	294	46	.	.	PUNCT
ajfa-8943	295	1	the	the	DET
ajfa-8943	295	2	results	result	NOUN
ajfa-8943	295	3	of	of	ADP
ajfa-8943	295	4	multiple	multiple	ADJ
ajfa-8943	295	5	linear	linear	ADJ
ajfa-8943	295	6	regression	regression	NOUN
ajfa-8943	295	7	method	method	NOUN
ajfa-8943	295	8	for	for	ADP
ajfa-8943	295	9	model	model	NOUN
ajfa-8943	295	10	(	(	PUNCT
ajfa-8943	295	11	1	1	NUM
ajfa-8943	295	12	)	)	PUNCT
ajfa-8943	295	13	are	be	AUX
ajfa-8943	295	14	shown	show	VERB
ajfa-8943	295	15	in	in	ADP
ajfa-8943	295	16	table	table	NOUN
ajfa-8943	295	17	(	(	PUNCT
ajfa-8943	295	18	6	6	NUM
ajfa-8943	295	19	)	)	PUNCT
ajfa-8943	295	20	.	.	PUNCT
ajfa-8943	296	1	based	base	VERB
ajfa-8943	296	2	on	on	ADP
ajfa-8943	296	3	information	information	NOUN
ajfa-8943	296	4	appears	appear	VERB
ajfa-8943	296	5	in	in	ADP
ajfa-8943	296	6	the	the	DET
ajfa-8943	296	7	table	table	NOUN
ajfa-8943	296	8	,	,	PUNCT
ajfa-8943	296	9	a	a	DET
ajfa-8943	296	10	linear	linear	ADJ
ajfa-8943	296	11	relationship	relationship	NOUN
ajfa-8943	296	12	exists	exist	VERB
ajfa-8943	296	13	between	between	ADP
ajfa-8943	296	14	the	the	DET
ajfa-8943	296	15	indicators	indicator	NOUN
ajfa-8943	296	16	of	of	ADP
ajfa-8943	296	17	the	the	DET
ajfa-8943	296	18	market	market	NOUN
ajfa-8943	296	19	performance	performance	NOUN
ajfa-8943	296	20	and	and	CCONJ
ajfa-8943	296	21	the	the	DET
ajfa-8943	296	22	phenomenon	phenomenon	NOUN
ajfa-8943	296	23	of	of	ADP
ajfa-8943	296	24	earnings	earning	NOUN
ajfa-8943	296	25	management	management	NOUN
ajfa-8943	296	26	,	,	PUNCT
ajfa-8943	296	27	since	since	SCONJ
ajfa-8943	296	28	f	f	PROPN
ajfa-8943	296	29	value	value	NOUN
ajfa-8943	296	30	equals	equal	VERB
ajfa-8943	296	31	6.328	6.328	NUM
ajfa-8943	296	32	,	,	PUNCT
ajfa-8943	296	33	with	with	ADP
ajfa-8943	296	34	zero	zero	NUM
ajfa-8943	296	35	coefficient	coefficient	NOUN
ajfa-8943	296	36	of	of	ADP
ajfa-8943	296	37	significance	significance	NOUN
ajfa-8943	296	38	.	.	PUNCT
ajfa-8943	297	1	because	because	SCONJ
ajfa-8943	297	2	the	the	DET
ajfa-8943	297	3	computed	computed	ADJ
ajfa-8943	297	4	coefficient	coefficient	NOUN
ajfa-8943	297	5	of	of	ADP
ajfa-8943	297	6	significance	significance	NOUN
ajfa-8943	297	7	is	be	AUX
ajfa-8943	297	8	less	less	ADJ
ajfa-8943	297	9	than	than	ADP
ajfa-8943	297	10	the	the	DET
ajfa-8943	297	11	predetermined	predetermined	ADJ
ajfa-8943	297	12	one	one	NUM
ajfa-8943	297	13	,	,	PUNCT
ajfa-8943	297	14	which	which	PRON
ajfa-8943	297	15	equals	equal	VERB
ajfa-8943	297	16	0.05	0.05	NUM
ajfa-8943	297	17	,	,	PUNCT
ajfa-8943	297	18	the	the	DET
ajfa-8943	297	19	null	null	ADJ
ajfa-8943	297	20	hypothesis	hypothesis	NOUN
ajfa-8943	297	21	is	be	AUX
ajfa-8943	297	22	rejected	reject	VERB
ajfa-8943	297	23	,	,	PUNCT
ajfa-8943	297	24	whereas	whereas	SCONJ
ajfa-8943	297	25	the	the	DET
ajfa-8943	297	26	alternative	alternative	ADJ
ajfa-8943	297	27	one	one	NUM
ajfa-8943	297	28	,	,	PUNCT
ajfa-8943	297	29	which	which	PRON
ajfa-8943	297	30	refers	refer	VERB
ajfa-8943	297	31	to	to	ADP
ajfa-8943	297	32	the	the	DET
ajfa-8943	297	33	existence	existence	NOUN
ajfa-8943	297	34	of	of	ADP
ajfa-8943	297	35	an	an	DET
ajfa-8943	297	36	effect	effect	NOUN
ajfa-8943	297	37	of	of	ADP
ajfa-8943	297	38	audit	audit	NOUN
ajfa-8943	297	39	office	office	NOUN
ajfa-8943	297	40	size	size	NOUN
ajfa-8943	297	41	on	on	ADP
ajfa-8943	297	42	the	the	DET
ajfa-8943	297	43	quality	quality	NOUN
ajfa-8943	297	44	of	of	ADP
ajfa-8943	297	45	reported	report	VERB
ajfa-8943	297	46	earnings	earning	NOUN
ajfa-8943	297	47	,	,	PUNCT
ajfa-8943	297	48	is	be	AUX
ajfa-8943	297	49	accepted	accept	VERB
ajfa-8943	297	50	.	.	PUNCT
ajfa-8943	298	1	the	the	DET
ajfa-8943	298	2	results	result	NOUN
ajfa-8943	298	3	also	also	ADV
ajfa-8943	298	4	indicate	indicate	VERB
ajfa-8943	298	5	that	that	SCONJ
ajfa-8943	298	6	the	the	DET
ajfa-8943	298	7	value	value	NOUN
ajfa-8943	298	8	of	of	ADP
ajfa-8943	298	9	the	the	DET
ajfa-8943	298	10	related	relate	VERB
ajfa-8943	298	11	coefficient	coefficient	NOUN
ajfa-8943	298	12	of	of	ADP
ajfa-8943	298	13	determination	determination	NOUN
ajfa-8943	298	14	(	(	PUNCT
ajfa-8943	298	15	adjusted	adjusted	ADJ
ajfa-8943	298	16	r2	r2	NOUN
ajfa-8943	298	17	)	)	PUNCT
ajfa-8943	298	18	equals	equal	VERB
ajfa-8943	298	19	10	10	NUM
ajfa-8943	298	20	percent	percent	NOUN
ajfa-8943	298	21	,	,	PUNCT
ajfa-8943	298	22	which	which	PRON
ajfa-8943	298	23	means	mean	VERB
ajfa-8943	298	24	that	that	SCONJ
ajfa-8943	298	25	10	10	NUM
ajfa-8943	298	26	percent	percent	NOUN
ajfa-8943	298	27	of	of	ADP
ajfa-8943	298	28	the	the	DET
ajfa-8943	298	29	change	change	NOUN
ajfa-8943	298	30	in	in	ADP
ajfa-8943	298	31	the	the	DET
ajfa-8943	298	32	earnings	earning	NOUN
ajfa-8943	298	33	management	management	NOUN
ajfa-8943	298	34	can	can	AUX
ajfa-8943	298	35	be	be	AUX
ajfa-8943	298	36	attributed	attribute	VERB
ajfa-8943	298	37	to	to	ADP
ajfa-8943	298	38	the	the	DET
ajfa-8943	298	39	indicators	indicator	NOUN
ajfa-8943	298	40	of	of	ADP
ajfa-8943	298	41	market	market	NOUN
ajfa-8943	298	42	performance	performance	NOUN
ajfa-8943	298	43	.	.	PUNCT
ajfa-8943	299	1	this	this	PRON
ajfa-8943	299	2	is	be	AUX
ajfa-8943	299	3	also	also	ADV
ajfa-8943	299	4	can	can	AUX
ajfa-8943	299	5	be	be	AUX
ajfa-8943	299	6	considered	consider	VERB
ajfa-8943	299	7	as	as	ADP
ajfa-8943	299	8	a	a	DET
ajfa-8943	299	9	good	good	ADJ
ajfa-8943	299	10	indicator	indicator	NOUN
ajfa-8943	299	11	for	for	ADP
ajfa-8943	299	12	the	the	DET
ajfa-8943	299	13	existence	existence	NOUN
ajfa-8943	299	14	of	of	ADP
ajfa-8943	299	15	a	a	DET
ajfa-8943	299	16	linear	linear	ADJ
ajfa-8943	299	17	relationship	relationship	NOUN
ajfa-8943	299	18	between	between	ADP
ajfa-8943	299	19	market	market	NOUN
ajfa-8943	299	20	performance	performance	NOUN
ajfa-8943	299	21	indicators	indicator	NOUN
ajfa-8943	299	22	and	and	CCONJ
ajfa-8943	299	23	earnings	earning	NOUN
ajfa-8943	299	24	management	management	NOUN
ajfa-8943	299	25	phenomenon	phenomenon	NOUN
ajfa-8943	299	26	.	.	PUNCT
ajfa-8943	300	1	in	in	ADP
ajfa-8943	300	2	addition	addition	NOUN
ajfa-8943	300	3	,	,	PUNCT
ajfa-8943	300	4	results	result	NOUN
ajfa-8943	300	5	demonstrate	demonstrate	VERB
ajfa-8943	300	6	that	that	SCONJ
ajfa-8943	300	7	the	the	DET
ajfa-8943	300	8	coefficient	coefficient	NOUN
ajfa-8943	300	9	of	of	ADP
ajfa-8943	300	10	the	the	DET
ajfa-8943	300	11	tobin's	tobin's	NOUN
ajfa-8943	300	12	-	-	PUNCT
ajfa-8943	300	13	q	q	NOUN
ajfa-8943	300	14	is	be	AUX
ajfa-8943	300	15	significant	significant	ADJ
ajfa-8943	300	16	and	and	CCONJ
ajfa-8943	300	17	negative	negative	ADJ
ajfa-8943	300	18	and	and	CCONJ
ajfa-8943	300	19	equals	equal	VERB
ajfa-8943	300	20	-0.202	-0.202	PROPN
ajfa-8943	300	21	.	.	PUNCT
ajfa-8943	301	1	moreover	moreover	ADV
ajfa-8943	301	2	,	,	PUNCT
ajfa-8943	301	3	the	the	DET
ajfa-8943	301	4	table	table	NOUN
ajfa-8943	301	5	shows	show	VERB
ajfa-8943	301	6	that	that	SCONJ
ajfa-8943	301	7	the	the	DET
ajfa-8943	301	8	computed	compute	VERB
ajfa-8943	301	9	t	t	PROPN
ajfa-8943	301	10	-	-	PUNCT
ajfa-8943	301	11	value	value	NOUN
ajfa-8943	301	12	equals	equal	VERB
ajfa-8943	301	13	-2.193	-2.193	NOUN
ajfa-8943	301	14	,	,	PUNCT
ajfa-8943	301	15	with	with	ADP
ajfa-8943	301	16	a	a	DET
ajfa-8943	301	17	computed	computed	ADJ
ajfa-8943	301	18	coefficient	coefficient	NOUN
ajfa-8943	301	19	of	of	ADP
ajfa-8943	301	20	significance	significance	NOUN
ajfa-8943	301	21	of	of	ADP
ajfa-8943	301	22	less	less	ADJ
ajfa-8943	301	23	than	than	ADP
ajfa-8943	301	24	0.05	0.05	NUM
ajfa-8943	301	25	.	.	PUNCT
ajfa-8943	302	1	the	the	DET
ajfa-8943	302	2	second	second	ADJ
ajfa-8943	302	3	branching	branch	VERB
ajfa-8943	302	4	hypothesis	hypothesis	NOUN
ajfa-8943	302	5	had	have	AUX
ajfa-8943	302	6	developed	develop	VERB
ajfa-8943	302	7	to	to	PART
ajfa-8943	302	8	measure	measure	VERB
ajfa-8943	302	9	the	the	DET
ajfa-8943	302	10	ability	ability	NOUN
ajfa-8943	302	11	economic	economic	ADJ
ajfa-8943	302	12	performance	performance	NOUN
ajfa-8943	302	13	indicators	indicator	NOUN
ajfa-8943	302	14	in	in	ADP
ajfa-8943	302	15	interpreting	interpret	VERB
ajfa-8943	302	16	earnings	earning	NOUN
ajfa-8943	302	17	management	management	NOUN
ajfa-8943	302	18	phenomena	phenomenon	NOUN
ajfa-8943	302	19	that	that	PRON
ajfa-8943	302	20	may	may	AUX
ajfa-8943	302	21	be	be	AUX
ajfa-8943	302	22	exercised	exercise	VERB
ajfa-8943	302	23	by	by	ADP
ajfa-8943	302	24	the	the	DET
ajfa-8943	302	25	listed	list	VERB
ajfa-8943	302	26	manufacturing	manufacturing	NOUN
ajfa-8943	302	27	firms	firm	NOUN
ajfa-8943	302	28	in	in	ADP
ajfa-8943	302	29	ase	ase	PROPN
ajfa-8943	302	30	.	.	PUNCT
ajfa-8943	303	1	the	the	DET
ajfa-8943	303	2	test	test	NOUN
ajfa-8943	303	3	of	of	ADP
ajfa-8943	303	4	the	the	DET
ajfa-8943	303	5	second	second	ADJ
ajfa-8943	303	6	branching	branch	VERB
ajfa-8943	303	7	hypothesis	hypothesis	NOUN
ajfa-8943	303	8	is	be	AUX
ajfa-8943	303	9	again	again	ADV
ajfa-8943	303	10	presented	present	VERB
ajfa-8943	303	11	,	,	PUNCT
ajfa-8943	303	12	in	in	ADP
ajfa-8943	303	13	its	its	PRON
ajfa-8943	303	14	null	null	ADJ
ajfa-8943	303	15	form	form	NOUN
ajfa-8943	303	16	,	,	PUNCT
ajfa-8943	303	17	as	as	SCONJ
ajfa-8943	303	18	follows	follow	VERB
ajfa-8943	303	19	.	.	PUNCT
ajfa-8943	304	1	ho22	ho22	PROPN
ajfa-8943	304	2	:	:	PUNCT
ajfa-8943	304	3	economic	economic	ADJ
ajfa-8943	304	4	performance	performance	NOUN
ajfa-8943	304	5	indicators	indicator	NOUN
ajfa-8943	304	6	represented	represent	VERB
ajfa-8943	304	7	by	by	ADP
ajfa-8943	304	8	the	the	DET
ajfa-8943	304	9	economic	economic	ADJ
ajfa-8943	304	10	value	value	NOUN
ajfa-8943	304	11	added	add	VERB
ajfa-8943	304	12	is	be	AUX
ajfa-8943	304	13	unable	unable	ADJ
ajfa-8943	304	14	to	to	PART
ajfa-8943	304	15	interpret	interpret	VERB
ajfa-8943	304	16	the	the	DET
ajfa-8943	304	17	phenomenon	phenomenon	NOUN
ajfa-8943	304	18	of	of	ADP
ajfa-8943	304	19	earnings	earning	NOUN
ajfa-8943	304	20	management	management	NOUN
ajfa-8943	304	21	that	that	PRON
ajfa-8943	304	22	may	may	AUX
ajfa-8943	304	23	be	be	AUX
ajfa-8943	304	24	exercised	exercise	VERB
ajfa-8943	304	25	by	by	ADP
ajfa-8943	304	26	the	the	DET
ajfa-8943	304	27	listed	list	VERB
ajfa-8943	304	28	manufacturing	manufacturing	NOUN
ajfa-8943	304	29	firms	firm	NOUN
ajfa-8943	304	30	in	in	ADP
ajfa-8943	304	31	amman	amman	PROPN
ajfa-8943	304	32	stock	stock	PROPN
ajfa-8943	304	33	exchange	exchange	PROPN
ajfa-8943	304	34	.	.	PUNCT
ajfa-8943	305	1	information	information	NOUN
ajfa-8943	305	2	appears	appear	VERB
ajfa-8943	305	3	in	in	ADP
ajfa-8943	305	4	table	table	NOUN
ajfa-8943	305	5	(	(	PUNCT
ajfa-8943	305	6	6	6	NUM
ajfa-8943	305	7	)	)	PUNCT
ajfa-8943	305	8	shows	show	VERB
ajfa-8943	305	9	the	the	DET
ajfa-8943	305	10	results	result	NOUN
ajfa-8943	305	11	of	of	ADP
ajfa-8943	305	12	multiple	multiple	ADJ
ajfa-8943	305	13	linear	linear	ADJ
ajfa-8943	305	14	regressions	regression	NOUN
ajfa-8943	305	15	for	for	ADP
ajfa-8943	305	16	model	model	NOUN
ajfa-8943	305	17	number	number	NOUN
ajfa-8943	305	18	(	(	PUNCT
ajfa-8943	305	19	2	2	NUM
ajfa-8943	305	20	)	)	PUNCT
ajfa-8943	305	21	,	,	PUNCT
ajfa-8943	305	22	which	which	PRON
ajfa-8943	305	23	shows	show	VERB
ajfa-8943	305	24	the	the	DET
ajfa-8943	305	25	effect	effect	NOUN
ajfa-8943	305	26	of	of	ADP
ajfa-8943	305	27	economic	economic	ADJ
ajfa-8943	305	28	performance	performance	NOUN
ajfa-8943	305	29	indicators	indicator	NOUN
ajfa-8943	305	30	on	on	ADP
ajfa-8943	305	31	interpreting	interpret	VERB
ajfa-8943	305	32	the	the	DET
ajfa-8943	305	33	earnings	earning	NOUN
ajfa-8943	305	34	management	management	NOUN
ajfa-8943	305	35	phenomena	phenomenon	NOUN
ajfa-8943	305	36	that	that	SCONJ
ajfa-8943	305	37	the	the	DET
ajfa-8943	305	38	listed	list	VERB
ajfa-8943	305	39	manufacturing	manufacturing	NOUN
ajfa-8943	305	40	firms	firm	NOUN
ajfa-8943	305	41	in	in	ADP
ajfa-8943	305	42	ase	ase	NOUN
ajfa-8943	305	43	may	may	AUX
ajfa-8943	305	44	exercise	exercise	VERB
ajfa-8943	305	45	.	.	PUNCT
ajfa-8943	306	1	results	result	NOUN
ajfa-8943	306	2	reveal	reveal	VERB
ajfa-8943	306	3	the	the	DET
ajfa-8943	306	4	existence	existence	NOUN
ajfa-8943	306	5	of	of	ADP
ajfa-8943	306	6	a	a	DET
ajfa-8943	306	7	significant	significant	ADJ
ajfa-8943	306	8	linear	linear	ADJ
ajfa-8943	306	9	relationship	relationship	NOUN
ajfa-8943	306	10	between	between	ADP
ajfa-8943	306	11	economic	economic	ADJ
ajfa-8943	306	12	performance	performance	NOUN
ajfa-8943	306	13	indicators	indicator	NOUN
ajfa-8943	306	14	and	and	CCONJ
ajfa-8943	306	15	earnings	earning	NOUN
ajfa-8943	306	16	management	management	NOUN
ajfa-8943	306	17	phenomenon	phenomenon	NOUN
ajfa-8943	306	18	,	,	PUNCT
ajfa-8943	306	19	where	where	SCONJ
ajfa-8943	306	20	f	f	X
ajfa-8943	306	21	-	-	PUNCT
ajfa-8943	306	22	value	value	NOUN
ajfa-8943	306	23	equals	equal	VERB
ajfa-8943	306	24	13.723	13.723	NUM
ajfa-8943	306	25	,	,	PUNCT
ajfa-8943	306	26	with	with	ADP
ajfa-8943	306	27	zero	zero	NUM
ajfa-8943	306	28	coefficient	coefficient	NOUN
ajfa-8943	306	29	of	of	ADP
ajfa-8943	306	30	significance	significance	NOUN
ajfa-8943	306	31	.	.	PUNCT
ajfa-8943	307	1	it	it	PRON
ajfa-8943	307	2	is	be	AUX
ajfa-8943	307	3	notable	notable	ADJ
ajfa-8943	307	4	that	that	SCONJ
ajfa-8943	307	5	the	the	DET
ajfa-8943	307	6	computed	computed	ADJ
ajfa-8943	307	7	coefficient	coefficient	NOUN
ajfa-8943	307	8	of	of	ADP
ajfa-8943	307	9	significance	significance	NOUN
ajfa-8943	307	10	,	,	PUNCT
ajfa-8943	307	11	which	which	PRON
ajfa-8943	307	12	equals	equal	VERB
ajfa-8943	307	13	zero	zero	NUM
ajfa-8943	307	14	,	,	PUNCT
ajfa-8943	307	15	is	be	AUX
ajfa-8943	307	16	less	less	ADJ
ajfa-8943	307	17	than	than	ADP
ajfa-8943	307	18	the	the	DET
ajfa-8943	307	19	predetermined	predetermined	ADJ
ajfa-8943	307	20	one	one	NUM
ajfa-8943	307	21	,	,	PUNCT
ajfa-8943	307	22	which	which	PRON
ajfa-8943	307	23	equals	equal	VERB
ajfa-8943	307	24	0.05	0.05	NUM
ajfa-8943	307	25	.	.	PUNCT
ajfa-8943	308	1	the	the	DET
ajfa-8943	308	2	value	value	NOUN
ajfa-8943	308	3	of	of	ADP
ajfa-8943	308	4	the	the	DET
ajfa-8943	308	5	computed	computed	ADJ
ajfa-8943	308	6	coefficient	coefficient	NOUN
ajfa-8943	308	7	of	of	ADP
ajfa-8943	308	8	significance	significance	NOUN
ajfa-8943	308	9	is	be	AUX
ajfa-8943	308	10	of	of	ADP
ajfa-8943	308	11	statistical	statistical	ADJ
ajfa-8943	308	12	significance	significance	NOUN
ajfa-8943	308	13	.	.	PUNCT
ajfa-8943	309	1	because	because	SCONJ
ajfa-8943	309	2	the	the	DET
ajfa-8943	309	3	computed	computed	ADJ
ajfa-8943	309	4	level	level	NOUN
ajfa-8943	309	5	of	of	ADP
ajfa-8943	309	6	significance	significance	NOUN
ajfa-8943	309	7	is	be	AUX
ajfa-8943	309	8	less	less	ADJ
ajfa-8943	309	9	than	than	ADP
ajfa-8943	309	10	the	the	DET
ajfa-8943	309	11	corresponding	corresponding	ADJ
ajfa-8943	309	12	predetermined	predetermine	VERB
ajfa-8943	309	13	one	one	NUM
ajfa-8943	309	14	,	,	PUNCT
ajfa-8943	309	15	the	the	DET
ajfa-8943	309	16	null	null	ADJ
ajfa-8943	309	17	hypothesis	hypothesis	NOUN
ajfa-8943	309	18	is	be	AUX
ajfa-8943	309	19	rejected	reject	VERB
ajfa-8943	309	20	,	,	PUNCT
ajfa-8943	309	21	while	while	SCONJ
ajfa-8943	309	22	the	the	DET
ajfa-8943	309	23	alternative	alternative	NOUN
ajfa-8943	309	24	on	on	ADP
ajfa-8943	309	25	is	be	AUX
ajfa-8943	309	26	accepted	accept	VERB
ajfa-8943	309	27	.	.	PUNCT
ajfa-8943	310	1	this	this	PRON
ajfa-8943	310	2	means	mean	VERB
ajfa-8943	310	3	that	that	SCONJ
ajfa-8943	310	4	the	the	DET
ajfa-8943	310	5	economic	economic	ADJ
ajfa-8943	310	6	performance	performance	NOUN
ajfa-8943	310	7	indicators	indicator	NOUN
ajfa-8943	310	8	contribute	contribute	VERB
ajfa-8943	310	9	in	in	ADP
ajfa-8943	310	10	interpreting	interpret	VERB
ajfa-8943	310	11	the	the	DET
ajfa-8943	310	12	earnings	earning	NOUN
ajfa-8943	310	13	management	management	NOUN
ajfa-8943	310	14	phenomena	phenomenon	NOUN
ajfa-8943	310	15	.	.	PUNCT
ajfa-8943	311	1	the	the	DET
ajfa-8943	311	2	coefficient	coefficient	NOUN
ajfa-8943	311	3	of	of	ADP
ajfa-8943	311	4	determination	determination	NOUN
ajfa-8943	311	5	(	(	PUNCT
ajfa-8943	311	6	adjusted	adjusted	ADJ
ajfa-8943	311	7	r2	r2	NOUN
ajfa-8943	311	8	)	)	PUNCT
ajfa-8943	311	9	equals	equal	VERB
ajfa-8943	311	10	14.2	14.2	NUM
ajfa-8943	311	11	percent	percent	NOUN
ajfa-8943	311	12	,	,	PUNCT
ajfa-8943	311	13	which	which	PRON
ajfa-8943	311	14	means	mean	VERB
ajfa-8943	311	15	that	that	SCONJ
ajfa-8943	311	16	the	the	DET
ajfa-8943	311	17	economic	economic	ADJ
ajfa-8943	311	18	performance	performance	NOUN
ajfa-8943	311	19	indicators	indicator	NOUN
ajfa-8943	311	20	can	can	AUX
ajfa-8943	311	21	interpret	interpret	VERB
ajfa-8943	311	22	14.2	14.2	NUM
ajfa-8943	311	23	percent	percent	NOUN
ajfa-8943	311	24	of	of	ADP
ajfa-8943	311	25	the	the	DET
ajfa-8943	311	26	change	change	NOUN
ajfa-8943	311	27	taking	take	VERB
ajfa-8943	311	28	place	place	NOUN
ajfa-8943	311	29	in	in	ADP
ajfa-8943	311	30	the	the	DET
ajfa-8943	311	31	phenomenon	phenomenon	NOUN
ajfa-8943	311	32	of	of	ADP
ajfa-8943	311	33	earnings	earning	NOUN
ajfa-8943	311	34	management	management	NOUN
ajfa-8943	311	35	.	.	PUNCT
ajfa-8943	312	1	this	this	PRON
ajfa-8943	312	2	is	be	AUX
ajfa-8943	312	3	a	a	DET
ajfa-8943	312	4	good	good	ADJ
ajfa-8943	312	5	indicator	indicator	NOUN
ajfa-8943	312	6	for	for	ADP
ajfa-8943	312	7	the	the	DET
ajfa-8943	312	8	existence	existence	NOUN
ajfa-8943	312	9	of	of	ADP
ajfa-8943	312	10	a	a	DET
ajfa-8943	312	11	linear	linear	ADJ
ajfa-8943	312	12	relationship	relationship	NOUN
ajfa-8943	312	13	between	between	ADP
ajfa-8943	312	14	economic	economic	ADJ
ajfa-8943	312	15	performance	performance	NOUN
ajfa-8943	312	16	indicators	indicator	NOUN
ajfa-8943	312	17	and	and	CCONJ
ajfa-8943	312	18	the	the	DET
ajfa-8943	312	19	phenomenon	phenomenon	NOUN
ajfa-8943	312	20	of	of	ADP
ajfa-8943	312	21	earnings	earning	NOUN
ajfa-8943	312	22	asian	asian	ADJ
ajfa-8943	312	23	journal	journal	NOUN
ajfa-8943	312	24	of	of	ADP
ajfa-8943	312	25	finance	finance	PROPN
ajfa-8943	312	26	&	&	CCONJ
ajfa-8943	312	27	accounting	accounting	PROPN
ajfa-8943	312	28	issn	issn	PROPN
ajfa-8943	312	29	1946	1946	NUM
ajfa-8943	312	30	-	-	PUNCT
ajfa-8943	312	31	052x	052x	PROPN
ajfa-8943	312	32	2016	2016	NUM
ajfa-8943	312	33	,	,	PUNCT
ajfa-8943	312	34	vol	vol	NOUN
ajfa-8943	312	35	.	.	PROPN
ajfa-8943	312	36	8	8	NUM
ajfa-8943	312	37	,	,	PUNCT
ajfa-8943	312	38	no	no	INTJ
ajfa-8943	312	39	.	.	NOUN
ajfa-8943	312	40	1	1	NUM
ajfa-8943	312	41	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	312	42	96	96	NUM
ajfa-8943	312	43	management	management	NOUN
ajfa-8943	312	44	.	.	PUNCT
ajfa-8943	313	1	in	in	ADP
ajfa-8943	313	2	addition	addition	NOUN
ajfa-8943	313	3	,	,	PUNCT
ajfa-8943	313	4	results	result	NOUN
ajfa-8943	313	5	demonstrate	demonstrate	VERB
ajfa-8943	313	6	that	that	SCONJ
ajfa-8943	313	7	the	the	DET
ajfa-8943	313	8	coefficient	coefficient	NOUN
ajfa-8943	313	9	of	of	ADP
ajfa-8943	313	10	the	the	DET
ajfa-8943	313	11	eva	eva	NOUN
ajfa-8943	313	12	is	be	AUX
ajfa-8943	313	13	significant	significant	ADJ
ajfa-8943	313	14	and	and	CCONJ
ajfa-8943	313	15	negative	negative	ADJ
ajfa-8943	313	16	and	and	CCONJ
ajfa-8943	313	17	equals	equal	VERB
ajfa-8943	313	18	-0.347	-0.347	PROPN
ajfa-8943	313	19	.	.	PUNCT
ajfa-8943	314	1	moreover	moreover	ADV
ajfa-8943	314	2	,	,	PUNCT
ajfa-8943	314	3	the	the	DET
ajfa-8943	314	4	table	table	NOUN
ajfa-8943	314	5	shows	show	VERB
ajfa-8943	314	6	that	that	SCONJ
ajfa-8943	314	7	the	the	DET
ajfa-8943	314	8	computed	compute	VERB
ajfa-8943	314	9	t	t	NOUN
ajfa-8943	314	10	-	-	PUNCT
ajfa-8943	314	11	value	value	NOUN
ajfa-8943	314	12	equals	equal	VERB
ajfa-8943	314	13	-4.659	-4.659	NOUN
ajfa-8943	314	14	,	,	PUNCT
ajfa-8943	314	15	with	with	ADP
ajfa-8943	314	16	a	a	DET
ajfa-8943	314	17	computed	computed	ADJ
ajfa-8943	314	18	coefficient	coefficient	NOUN
ajfa-8943	314	19	of	of	ADP
ajfa-8943	314	20	significance	significance	NOUN
ajfa-8943	314	21	of	of	ADP
ajfa-8943	314	22	less	less	ADJ
ajfa-8943	314	23	than	than	ADP
ajfa-8943	314	24	0.05	0.05	NUM
ajfa-8943	314	25	.	.	PUNCT
ajfa-8943	315	1	7	7	NUM
ajfa-8943	315	2	.	.	X
ajfa-8943	315	3	conclusions	conclusion	NOUN
ajfa-8943	315	4	and	and	CCONJ
ajfa-8943	315	5	findings	finding	VERB
ajfa-8943	315	6	the	the	DET
ajfa-8943	315	7	main	main	ADJ
ajfa-8943	315	8	objective	objective	NOUN
ajfa-8943	315	9	of	of	ADP
ajfa-8943	315	10	the	the	DET
ajfa-8943	315	11	study	study	NOUN
ajfa-8943	315	12	is	be	AUX
ajfa-8943	315	13	to	to	PART
ajfa-8943	315	14	investigate	investigate	VERB
ajfa-8943	315	15	the	the	DET
ajfa-8943	315	16	ability	ability	NOUN
ajfa-8943	315	17	of	of	ADP
ajfa-8943	315	18	traditional	traditional	ADJ
ajfa-8943	315	19	and	and	CCONJ
ajfa-8943	315	20	modern	modern	ADJ
ajfa-8943	315	21	performance	performance	NOUN
ajfa-8943	315	22	indicators	indicator	NOUN
ajfa-8943	315	23	in	in	ADP
ajfa-8943	315	24	interpreting	interpret	VERB
ajfa-8943	315	25	the	the	DET
ajfa-8943	315	26	phenomenon	phenomenon	NOUN
ajfa-8943	315	27	of	of	ADP
ajfa-8943	315	28	earnings	earning	NOUN
ajfa-8943	315	29	management	management	NOUN
ajfa-8943	315	30	that	that	PRON
ajfa-8943	315	31	the	the	DET
ajfa-8943	315	32	listed	list	VERB
ajfa-8943	315	33	manufacturing	manufacturing	NOUN
ajfa-8943	315	34	firms	firm	NOUN
ajfa-8943	315	35	in	in	ADP
ajfa-8943	315	36	ase	ase	NOUN
ajfa-8943	315	37	may	may	AUX
ajfa-8943	315	38	exercise	exercise	VERB
ajfa-8943	315	39	.	.	PUNCT
ajfa-8943	316	1	based	base	VERB
ajfa-8943	316	2	on	on	ADP
ajfa-8943	316	3	the	the	DET
ajfa-8943	316	4	data	datum	NOUN
ajfa-8943	316	5	analysis	analysis	NOUN
ajfa-8943	316	6	and	and	CCONJ
ajfa-8943	316	7	hypotheses	hypothesis	NOUN
ajfa-8943	316	8	testing	testing	NOUN
ajfa-8943	316	9	,	,	PUNCT
ajfa-8943	316	10	the	the	DET
ajfa-8943	316	11	study	study	NOUN
ajfa-8943	316	12	finds	find	VERB
ajfa-8943	316	13	that	that	SCONJ
ajfa-8943	316	14	the	the	DET
ajfa-8943	316	15	listed	list	VERB
ajfa-8943	316	16	manufacturing	manufacturing	NOUN
ajfa-8943	316	17	firms	firm	NOUN
ajfa-8943	316	18	in	in	ADP
ajfa-8943	316	19	ase	ase	NOUN
ajfa-8943	316	20	are	be	AUX
ajfa-8943	316	21	still	still	ADV
ajfa-8943	316	22	exercising	exercise	VERB
ajfa-8943	316	23	the	the	DET
ajfa-8943	316	24	phenomenon	phenomenon	NOUN
ajfa-8943	316	25	of	of	ADP
ajfa-8943	316	26	earnings	earning	NOUN
ajfa-8943	316	27	management	management	NOUN
ajfa-8943	316	28	,	,	PUNCT
ajfa-8943	316	29	but	but	CCONJ
ajfa-8943	316	30	at	at	ADP
ajfa-8943	316	31	a	a	DET
ajfa-8943	316	32	lower	low	ADJ
ajfa-8943	316	33	level	level	NOUN
ajfa-8943	316	34	based	base	VERB
ajfa-8943	316	35	on	on	ADP
ajfa-8943	316	36	the	the	DET
ajfa-8943	316	37	analysis	analysis	NOUN
ajfa-8943	316	38	of	of	ADP
ajfa-8943	316	39	data	datum	NOUN
ajfa-8943	316	40	.	.	PUNCT
ajfa-8943	317	1	in	in	ADP
ajfa-8943	317	2	other	other	ADJ
ajfa-8943	317	3	word	word	NOUN
ajfa-8943	317	4	,	,	PUNCT
ajfa-8943	317	5	firm	firm	NOUN
ajfa-8943	317	6	have	have	VERB
ajfa-8943	317	7	enough	enough	ADJ
ajfa-8943	317	8	or	or	CCONJ
ajfa-8943	317	9	acceptable	acceptable	ADJ
ajfa-8943	317	10	of	of	ADP
ajfa-8943	317	11	earnings	earning	NOUN
ajfa-8943	317	12	quality	quality	NOUN
ajfa-8943	317	13	.	.	PUNCT
ajfa-8943	318	1	in	in	ADP
ajfa-8943	318	2	addition	addition	NOUN
ajfa-8943	318	3	,	,	PUNCT
ajfa-8943	318	4	the	the	DET
ajfa-8943	318	5	study	study	NOUN
ajfa-8943	318	6	shows	show	VERB
ajfa-8943	318	7	that	that	SCONJ
ajfa-8943	318	8	a	a	DET
ajfa-8943	318	9	linear	linear	ADJ
ajfa-8943	318	10	regression	regression	NOUN
ajfa-8943	318	11	relationship	relationship	NOUN
ajfa-8943	318	12	exists	exist	VERB
ajfa-8943	318	13	between	between	ADP
ajfa-8943	318	14	the	the	DET
ajfa-8943	318	15	traditional	traditional	ADJ
ajfa-8943	318	16	and	and	CCONJ
ajfa-8943	318	17	modern	modern	ADJ
ajfa-8943	318	18	performance	performance	NOUN
ajfa-8943	318	19	indicators	indicator	NOUN
ajfa-8943	318	20	to	to	PART
ajfa-8943	318	21	interpret	interpret	VERB
ajfa-8943	318	22	earnings	earning	NOUN
ajfa-8943	318	23	management	management	NOUN
ajfa-8943	318	24	phenomena	phenomenon	NOUN
ajfa-8943	318	25	.	.	PUNCT
ajfa-8943	319	1	the	the	DET
ajfa-8943	319	2	results	result	NOUN
ajfa-8943	319	3	indicate	indicate	VERB
ajfa-8943	319	4	that	that	SCONJ
ajfa-8943	319	5	there	there	PRON
ajfa-8943	319	6	is	be	VERB
ajfa-8943	319	7	a	a	DET
ajfa-8943	319	8	significant	significant	ADJ
ajfa-8943	319	9	as	as	ADP
ajfa-8943	319	10	well	well	ADV
ajfa-8943	319	11	inverse	inverse	NOUN
ajfa-8943	319	12	relationship	relationship	NOUN
ajfa-8943	319	13	between	between	ADP
ajfa-8943	319	14	(	(	PUNCT
ajfa-8943	319	15	fs	fs	PROPN
ajfa-8943	319	16	)	)	PUNCT
ajfa-8943	319	17	,	,	PUNCT
ajfa-8943	319	18	(	(	PUNCT
ajfa-8943	319	19	roa	roa	NOUN
ajfa-8943	319	20	)	)	PUNCT
ajfa-8943	319	21	in	in	ADP
ajfa-8943	319	22	one	one	NUM
ajfa-8943	319	23	hand	hand	NOUN
ajfa-8943	319	24	and	and	CCONJ
ajfa-8943	319	25	earnings	earning	NOUN
ajfa-8943	319	26	management	management	NOUN
ajfa-8943	319	27	phenomenon	phenomenon	NOUN
ajfa-8943	319	28	on	on	ADP
ajfa-8943	319	29	the	the	DET
ajfa-8943	319	30	other	other	ADJ
ajfa-8943	319	31	hand	hand	NOUN
ajfa-8943	319	32	,	,	PUNCT
ajfa-8943	319	33	which	which	PRON
ajfa-8943	319	34	approves	approve	VERB
ajfa-8943	319	35	that	that	SCONJ
ajfa-8943	319	36	traditional	traditional	ADJ
ajfa-8943	319	37	performance	performance	NOUN
ajfa-8943	319	38	indicators	indicator	NOUN
ajfa-8943	319	39	has	have	VERB
ajfa-8943	319	40	a	a	DET
ajfa-8943	319	41	significant	significant	ADJ
ajfa-8943	319	42	effect	effect	NOUN
ajfa-8943	319	43	in	in	ADP
ajfa-8943	319	44	interpreting	interpret	VERB
ajfa-8943	319	45	earnings	earning	NOUN
ajfa-8943	319	46	management	management	NOUN
ajfa-8943	319	47	phenomenon	phenomenon	NOUN
ajfa-8943	319	48	.	.	PUNCT
ajfa-8943	320	1	the	the	DET
ajfa-8943	320	2	study	study	NOUN
ajfa-8943	320	3	also	also	ADV
ajfa-8943	320	4	finds	find	VERB
ajfa-8943	320	5	that	that	SCONJ
ajfa-8943	320	6	modern	modern	ADJ
ajfa-8943	320	7	performance	performance	NOUN
ajfa-8943	320	8	indicators	indicator	NOUN
ajfa-8943	320	9	have	have	VERB
ajfa-8943	320	10	an	an	DET
ajfa-8943	320	11	ability	ability	NOUN
ajfa-8943	320	12	to	to	PART
ajfa-8943	320	13	interpret	interpret	VERB
ajfa-8943	320	14	earnings	earning	NOUN
ajfa-8943	320	15	management	management	NOUN
ajfa-8943	320	16	phenomenon	phenomenon	NOUN
ajfa-8943	320	17	,	,	PUNCT
ajfa-8943	320	18	where	where	SCONJ
ajfa-8943	320	19	the	the	DET
ajfa-8943	320	20	results	result	NOUN
ajfa-8943	320	21	indicate	indicate	VERB
ajfa-8943	320	22	that	that	SCONJ
ajfa-8943	320	23	there	there	PRON
ajfa-8943	320	24	is	be	VERB
ajfa-8943	320	25	a	a	DET
ajfa-8943	320	26	significant	significant	ADJ
ajfa-8943	320	27	,	,	PUNCT
ajfa-8943	320	28	as	as	ADV
ajfa-8943	320	29	well	well	ADV
ajfa-8943	320	30	inverse	inverse	NOUN
ajfa-8943	320	31	relationship	relationship	NOUN
ajfa-8943	320	32	between	between	ADP
ajfa-8943	320	33	(	(	PUNCT
ajfa-8943	320	34	eva	eva	PROPN
ajfa-8943	320	35	)	)	PUNCT
ajfa-8943	320	36	,	,	PUNCT
ajfa-8943	320	37	(	(	PUNCT
ajfa-8943	320	38	tobin's	tobin's	NOUN
ajfa-8943	320	39	-	-	PUNCT
ajfa-8943	320	40	q	q	NOUN
ajfa-8943	320	41	)	)	PUNCT
ajfa-8943	320	42	and	and	CCONJ
ajfa-8943	320	43	earnings	earning	NOUN
ajfa-8943	320	44	management	management	NOUN
ajfa-8943	320	45	.	.	PUNCT
ajfa-8943	321	1	the	the	DET
ajfa-8943	321	2	study	study	NOUN
ajfa-8943	321	3	concludes	conclude	VERB
ajfa-8943	321	4	that	that	SCONJ
ajfa-8943	321	5	(	(	PUNCT
ajfa-8943	321	6	eve	eve	NOUN
ajfa-8943	321	7	)	)	PUNCT
ajfa-8943	321	8	is	be	AUX
ajfa-8943	321	9	an	an	DET
ajfa-8943	321	10	effective	effective	ADJ
ajfa-8943	321	11	indicator	indicator	NOUN
ajfa-8943	321	12	in	in	ADP
ajfa-8943	321	13	interpreting	interpret	VERB
ajfa-8943	321	14	the	the	DET
ajfa-8943	321	15	earnings	earning	NOUN
ajfa-8943	321	16	management	management	NOUN
ajfa-8943	321	17	phenomena	phenomenon	NOUN
ajfa-8943	321	18	that	that	SCONJ
ajfa-8943	321	19	the	the	DET
ajfa-8943	321	20	listed	list	VERB
ajfa-8943	321	21	manufacturing	manufacturing	NOUN
ajfa-8943	321	22	firms	firm	NOUN
ajfa-8943	321	23	in	in	ADP
ajfa-8943	321	24	ase	ase	NOUN
ajfa-8943	321	25	may	may	AUX
ajfa-8943	321	26	exercise	exercise	VERB
ajfa-8943	321	27	.	.	PUNCT
ajfa-8943	322	1	however	however	ADV
ajfa-8943	322	2	,	,	PUNCT
ajfa-8943	322	3	the	the	DET
ajfa-8943	322	4	study	study	NOUN
ajfa-8943	322	5	does	do	AUX
ajfa-8943	322	6	not	not	PART
ajfa-8943	322	7	demonstrate	demonstrate	VERB
ajfa-8943	322	8	a	a	DET
ajfa-8943	322	9	significant	significant	ADJ
ajfa-8943	322	10	relationship	relationship	NOUN
ajfa-8943	322	11	between	between	ADP
ajfa-8943	322	12	cfo	cfo	PROPN
ajfa-8943	322	13	,	,	PUNCT
ajfa-8943	322	14	lev	lev	NOUN
ajfa-8943	322	15	.	.	PUNCT
ajfa-8943	323	1	ratio	ratio	NOUN
ajfa-8943	323	2	,	,	PUNCT
ajfa-8943	323	3	ros	ros	PROPN
ajfa-8943	323	4	and	and	CCONJ
ajfa-8943	323	5	mva	mva	PROPN
ajfa-8943	323	6	with	with	ADP
ajfa-8943	323	7	earnings	earning	NOUN
ajfa-8943	323	8	management	management	NOUN
ajfa-8943	323	9	phenomenon	phenomenon	NOUN
ajfa-8943	323	10	.	.	PUNCT
ajfa-8943	324	1	in	in	ADP
ajfa-8943	324	2	my	my	PRON
ajfa-8943	324	3	opinion	opinion	NOUN
ajfa-8943	324	4	the	the	DET
ajfa-8943	324	5	indicators	indicator	NOUN
ajfa-8943	324	6	of	of	ADP
ajfa-8943	324	7	value	value	NOUN
ajfa-8943	324	8	added	add	VERB
ajfa-8943	324	9	,	,	PUNCT
ajfa-8943	324	10	especially	especially	ADV
ajfa-8943	324	11	eva	eva	PROPN
ajfa-8943	324	12	,	,	PUNCT
ajfa-8943	324	13	are	be	AUX
ajfa-8943	324	14	now	now	ADV
ajfa-8943	324	15	recognized	recognize	VERB
ajfa-8943	324	16	as	as	ADP
ajfa-8943	324	17	important	important	ADJ
ajfa-8943	324	18	tools	tool	NOUN
ajfa-8943	324	19	of	of	ADP
ajfa-8943	324	20	performance	performance	NOUN
ajfa-8943	324	21	measurement	measurement	NOUN
ajfa-8943	324	22	,	,	PUNCT
ajfa-8943	324	23	particularly	particularly	ADV
ajfa-8943	324	24	in	in	ADP
ajfa-8943	324	25	advanced	advanced	ADJ
ajfa-8943	324	26	economies	economy	NOUN
ajfa-8943	324	27	by	by	ADP
ajfa-8943	324	28	adopting	adopt	VERB
ajfa-8943	324	29	it	it	PRON
ajfa-8943	324	30	as	as	ADP
ajfa-8943	324	31	a	a	DET
ajfa-8943	324	32	corporate	corporate	ADJ
ajfa-8943	324	33	strategy	strategy	NOUN
ajfa-8943	324	34	.	.	PUNCT
ajfa-8943	325	1	based	base	VERB
ajfa-8943	325	2	on	on	ADP
ajfa-8943	325	3	these	these	DET
ajfa-8943	325	4	results	result	NOUN
ajfa-8943	325	5	,	,	PUNCT
ajfa-8943	325	6	the	the	DET
ajfa-8943	325	7	study	study	NOUN
ajfa-8943	325	8	provides	provide	VERB
ajfa-8943	325	9	many	many	ADJ
ajfa-8943	325	10	recommendations	recommendation	NOUN
ajfa-8943	325	11	to	to	ADP
ajfa-8943	325	12	the	the	DET
ajfa-8943	325	13	interested	interested	ADJ
ajfa-8943	325	14	parties	party	NOUN
ajfa-8943	325	15	and	and	CCONJ
ajfa-8943	325	16	the	the	DET
ajfa-8943	325	17	most	most	ADV
ajfa-8943	325	18	important	important	ADJ
ajfa-8943	325	19	ones	one	NOUN
ajfa-8943	325	20	that	that	PRON
ajfa-8943	325	21	companies	company	NOUN
ajfa-8943	325	22	should	should	AUX
ajfa-8943	325	23	disclose	disclose	VERB
ajfa-8943	325	24	the	the	DET
ajfa-8943	325	25	economic	economic	ADJ
ajfa-8943	325	26	value	value	NOUN
ajfa-8943	325	27	added	add	VERB
ajfa-8943	325	28	in	in	ADP
ajfa-8943	325	29	the	the	DET
ajfa-8943	325	30	financial	financial	ADJ
ajfa-8943	325	31	statements	statement	NOUN
ajfa-8943	325	32	,	,	PUNCT
ajfa-8943	325	33	to	to	PART
ajfa-8943	325	34	enable	enable	VERB
ajfa-8943	325	35	investors	investor	NOUN
ajfa-8943	325	36	and	and	CCONJ
ajfa-8943	325	37	related	related	ADJ
ajfa-8943	325	38	parties	party	NOUN
ajfa-8943	325	39	to	to	PART
ajfa-8943	325	40	know	know	VERB
ajfa-8943	325	41	the	the	DET
ajfa-8943	325	42	amount	amount	NOUN
ajfa-8943	325	43	of	of	ADP
ajfa-8943	325	44	value	value	NOUN
ajfa-8943	325	45	-	-	PUNCT
ajfa-8943	325	46	added	add	VERB
ajfa-8943	325	47	that	that	SCONJ
ajfa-8943	325	48	lead	lead	NOUN
ajfa-8943	325	49	to	to	PART
ajfa-8943	325	50	increase	increase	VERB
ajfa-8943	325	51	the	the	DET
ajfa-8943	325	52	wealth	wealth	NOUN
ajfa-8943	325	53	of	of	ADP
ajfa-8943	325	54	shareholders	shareholder	NOUN
ajfa-8943	325	55	.	.	PUNCT
ajfa-8943	326	1	also	also	ADV
ajfa-8943	326	2	these	these	DET
ajfa-8943	326	3	indicators	indicator	NOUN
ajfa-8943	326	4	can	can	AUX
ajfa-8943	326	5	help	help	VERB
ajfa-8943	326	6	managers	manager	NOUN
ajfa-8943	326	7	to	to	PART
ajfa-8943	326	8	consider	consider	VERB
ajfa-8943	326	9	all	all	DET
ajfa-8943	326	10	costs	cost	NOUN
ajfa-8943	326	11	of	of	ADP
ajfa-8943	326	12	capital	capital	NOUN
ajfa-8943	326	13	.	.	PUNCT
ajfa-8943	327	1	in	in	ADP
ajfa-8943	327	2	addition	addition	NOUN
ajfa-8943	327	3	,	,	PUNCT
ajfa-8943	327	4	these	these	DET
ajfa-8943	327	5	indicators	indicator	NOUN
ajfa-8943	327	6	can	can	AUX
ajfa-8943	327	7	be	be	AUX
ajfa-8943	327	8	used	use	VERB
ajfa-8943	327	9	with	with	ADP
ajfa-8943	327	10	other	other	ADJ
ajfa-8943	327	11	indicators	indicator	NOUN
ajfa-8943	327	12	such	such	ADJ
ajfa-8943	327	13	as	as	ADP
ajfa-8943	327	14	(	(	PUNCT
ajfa-8943	327	15	roa	roa	PROPN
ajfa-8943	327	16	,	,	PUNCT
ajfa-8943	327	17	roe	roe	NOUN
ajfa-8943	327	18	,	,	PUNCT
ajfa-8943	327	19	…	…	PUNCT
ajfa-8943	327	20	)	)	PUNCT
ajfa-8943	327	21	to	to	PART
ajfa-8943	327	22	evaluate	evaluate	VERB
ajfa-8943	327	23	firm	firm	NOUN
ajfa-8943	327	24	’s	’s	PART
ajfa-8943	327	25	performance	performance	NOUN
ajfa-8943	327	26	.	.	PUNCT
ajfa-8943	328	1	the	the	DET
ajfa-8943	328	2	other	other	ADJ
ajfa-8943	328	3	recommendation	recommendation	NOUN
ajfa-8943	328	4	in	in	ADP
ajfa-8943	328	5	future	future	ADJ
ajfa-8943	328	6	research	research	NOUN
ajfa-8943	328	7	take	take	VERB
ajfa-8943	328	8	another	another	DET
ajfa-8943	328	9	scale	scale	NOUN
ajfa-8943	328	10	to	to	PART
ajfa-8943	328	11	measure	measure	VERB
ajfa-8943	328	12	earnings	earning	NOUN
ajfa-8943	328	13	management	management	NOUN
ajfa-8943	328	14	,	,	PUNCT
ajfa-8943	328	15	and	and	CCONJ
ajfa-8943	328	16	set	set	VERB
ajfa-8943	328	17	other	other	ADJ
ajfa-8943	328	18	variables	variable	NOUN
ajfa-8943	328	19	as	as	ADP
ajfa-8943	328	20	control	control	NOUN
ajfa-8943	328	21	variable	variable	NOUN
ajfa-8943	328	22	such	such	ADJ
ajfa-8943	328	23	as	as	ADP
ajfa-8943	328	24	company	company	NOUN
ajfa-8943	328	25	risk	risk	NOUN
ajfa-8943	328	26	,	,	PUNCT
ajfa-8943	328	27	corporate	corporate	ADJ
ajfa-8943	328	28	governance	governance	NOUN
ajfa-8943	328	29	rule	rule	NOUN
ajfa-8943	328	30	,	,	PUNCT
ajfa-8943	328	31	and	and	CCONJ
ajfa-8943	328	32	audit	audit	NOUN
ajfa-8943	328	33	quality	quality	NOUN
ajfa-8943	328	34	.	.	PUNCT
ajfa-8943	329	1	references	reference	NOUN
ajfa-8943	329	2	al	al	PROPN
ajfa-8943	329	3	dabbas	dabbas	PROPN
ajfa-8943	329	4	,	,	PUNCT
ajfa-8943	329	5	m.	m.	NOUN
ajfa-8943	329	6	(	(	PUNCT
ajfa-8943	329	7	2007	2007	NUM
ajfa-8943	329	8	)	)	PUNCT
ajfa-8943	329	9	.	.	PUNCT
ajfa-8943	330	1	the	the	DET
ajfa-8943	330	2	ability	ability	NOUN
ajfa-8943	330	3	of	of	ADP
ajfa-8943	330	4	informational	informational	ADJ
ajfa-8943	330	5	content	content	NOUN
ajfa-8943	330	6	for	for	ADP
ajfa-8943	330	7	the	the	DET
ajfa-8943	330	8	economic	economic	ADJ
ajfa-8943	330	9	and	and	CCONJ
ajfa-8943	330	10	accounting	accounting	NOUN
ajfa-8943	330	11	measures	measure	NOUN
ajfa-8943	330	12	on	on	ADP
ajfa-8943	330	13	assessing	assess	VERB
ajfa-8943	330	14	firms	firm	NOUN
ajfa-8943	330	15	performance	performance	NOUN
ajfa-8943	330	16	.	.	PUNCT
ajfa-8943	331	1	egyptian	egyptian	ADJ
ajfa-8943	331	2	journal	journal	PROPN
ajfa-8943	331	3	for	for	ADP
ajfa-8943	331	4	commercial	commercial	ADJ
ajfa-8943	331	5	studies	study	NOUN
ajfa-8943	331	6	,	,	PUNCT
ajfa-8943	331	7	commerce	commerce	PROPN
ajfa-8943	331	8	college	college	NOUN
ajfa-8943	331	9	,	,	PUNCT
ajfa-8943	331	10	31(1	31(1	NUM
ajfa-8943	331	11	)	)	PUNCT
ajfa-8943	331	12	.	.	PUNCT
ajfa-8943	332	1	mansoura	mansoura	PROPN
ajfa-8943	332	2	university	university	PROPN
ajfa-8943	332	3	.	.	PUNCT
ajfa-8943	333	1	al	al	PROPN
ajfa-8943	333	2	khalayleh	khalayleh	PROPN
ajfa-8943	333	3	,	,	PUNCT
ajfa-8943	333	4	m.	m.	NOUN
ajfa-8943	333	5	(	(	PUNCT
ajfa-8943	333	6	2001	2001	NUM
ajfa-8943	333	7	)	)	PUNCT
ajfa-8943	333	8	.	.	PUNCT
ajfa-8943	334	1	the	the	DET
ajfa-8943	334	2	relationship	relationship	NOUN
ajfa-8943	334	3	between	between	ADP
ajfa-8943	334	4	a	a	DET
ajfa-8943	334	5	number	number	NOUN
ajfa-8943	334	6	of	of	ADP
ajfa-8943	334	7	accounting	accounting	NOUN
ajfa-8943	334	8	performance	performance	NOUN
ajfa-8943	334	9	indicators	indicator	NOUN
ajfa-8943	334	10	and	and	CCONJ
ajfa-8943	334	11	market	market	NOUN
ajfa-8943	334	12	performance	performance	NOUN
ajfa-8943	334	13	indicators	indicator	NOUN
ajfa-8943	334	14	.	.	PUNCT
ajfa-8943	335	1	deirast	deirast	PROPN
ajfa-8943	335	2	journal	journal	PROPN
ajfa-8943	335	3	administrative	administrative	PROPN
ajfa-8943	335	4	sciences	sciences	PROPN
ajfa-8943	335	5	,	,	PUNCT
ajfa-8943	335	6	jordanian	jordanian	ADJ
ajfa-8943	335	7	university	university	NOUN
ajfa-8943	335	8	,	,	PUNCT
ajfa-8943	335	9	28(21	28(21	NOUN
ajfa-8943	335	10	)	)	PUNCT
ajfa-8943	335	11	.	.	PUNCT
ajfa-8943	336	1	al	al	PROPN
ajfa-8943	336	2	-	-	PUNCT
ajfa-8943	336	3	sartawi	sartawi	PROPN
ajfa-8943	336	4	,	,	PUNCT
ajfa-8943	336	5	a	a	PRON
ajfa-8943	336	6	,	,	PUNCT
ajfa-8943	336	7	hamdan	hamdan	PROPN
ajfa-8943	336	8	,	,	PUNCT
ajfa-8943	336	9	a	a	PRON
ajfa-8943	336	10	,	,	PUNCT
ajfa-8943	336	11	mushtaha	mushtaha	NOUN
ajfa-8943	336	12	,	,	PUNCT
ajfa-8943	336	13	s.	s.	PROPN
ajfa-8943	336	14	,	,	PUNCT
ajfa-8943	336	15	&	&	CCONJ
ajfa-8943	336	16	abu	abu	PROPN
ajfa-8943	336	17	ijela	ijela	PROPN
ajfa-8943	336	18	,	,	PUNCT
ajfa-8943	336	19	i.	i.	PROPN
ajfa-8943	336	20	(	(	PUNCT
ajfa-8943	336	21	2013	2013	NUM
ajfa-8943	336	22	)	)	PUNCT
ajfa-8943	336	23	.	.	PUNCT
ajfa-8943	337	1	the	the	DET
ajfa-8943	337	2	effect	effect	NOUN
ajfa-8943	337	3	of	of	ADP
ajfa-8943	337	4	audit	audit	NOUN
ajfa-8943	337	5	asian	asian	ADJ
ajfa-8943	337	6	journal	journal	NOUN
ajfa-8943	337	7	of	of	ADP
ajfa-8943	337	8	finance	finance	PROPN
ajfa-8943	337	9	&	&	CCONJ
ajfa-8943	337	10	accounting	accounting	PROPN
ajfa-8943	337	11	issn	issn	PROPN
ajfa-8943	337	12	1946	1946	NUM
ajfa-8943	337	13	-	-	PUNCT
ajfa-8943	337	14	052x	052x	PROPN
ajfa-8943	337	15	2016	2016	NUM
ajfa-8943	337	16	,	,	PUNCT
ajfa-8943	337	17	vol	vol	NOUN
ajfa-8943	337	18	.	.	PROPN
ajfa-8943	337	19	8	8	NUM
ajfa-8943	337	20	,	,	PUNCT
ajfa-8943	337	21	no	no	INTJ
ajfa-8943	337	22	.	.	NOUN
ajfa-8943	337	23	1	1	NUM
ajfa-8943	337	24	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	337	25	97	97	NUM
ajfa-8943	337	26	committees	committee	NOUN
ajfa-8943	337	27	on	on	ADP
ajfa-8943	337	28	earnings	earning	NOUN
ajfa-8943	337	29	management	management	NOUN
ajfa-8943	337	30	empirical	empirical	ADJ
ajfa-8943	337	31	study	study	NOUN
ajfa-8943	337	32	on	on	ADP
ajfa-8943	337	33	manufacturing	manufacture	VERB
ajfa-8943	337	34	listed	list	VERB
ajfa-8943	337	35	companies	company	NOUN
ajfa-8943	337	36	before	before	ADP
ajfa-8943	337	37	the	the	DET
ajfa-8943	337	38	international	international	ADJ
ajfa-8943	337	39	financial	financial	ADJ
ajfa-8943	337	40	crisis	crisis	NOUN
ajfa-8943	337	41	.	.	PUNCT
ajfa-8943	338	1	an	an	DET
ajfa-8943	338	2	-	-	PUNCT
ajfa-8943	338	3	najah	najah	NOUN
ajfa-8943	338	4	university	university	NOUN
ajfa-8943	338	5	journal	journal	NOUN
ajfa-8943	338	6	for	for	ADP
ajfa-8943	338	7	research	research	NOUN
ajfa-8943	338	8	humanities	humanity	NOUN
ajfa-8943	338	9	,	,	PUNCT
ajfa-8943	338	10	27(4	27(4	PROPN
ajfa-8943	338	11	)	)	PUNCT
ajfa-8943	338	12	,	,	PUNCT
ajfa-8943	338	13	819	819	NUM
ajfa-8943	338	14	-	-	SYM
ajfa-8943	338	15	846	846	NUM
ajfa-8943	338	16	.	.	PUNCT
ajfa-8943	339	1	bagaeva	bagaeva	PROPN
ajfa-8943	339	2	,	,	PUNCT
ajfa-8943	339	3	alexandra	alexandra	PROPN
ajfa-8943	339	4	.	.	PUNCT
ajfa-8943	340	1	(	(	PUNCT
ajfa-8943	340	2	2010	2010	NUM
ajfa-8943	340	3	)	)	PUNCT
ajfa-8943	340	4	.	.	PUNCT
ajfa-8943	341	1	the	the	DET
ajfa-8943	341	2	quality	quality	NOUN
ajfa-8943	341	3	of	of	ADP
ajfa-8943	341	4	published	publish	VERB
ajfa-8943	341	5	accounting	accounting	NOUN
ajfa-8943	341	6	information	information	NOUN
ajfa-8943	341	7	in	in	ADP
ajfa-8943	341	8	russia	russia	PROPN
ajfa-8943	341	9	,	,	PUNCT
ajfa-8943	341	10	faculty	faculty	NOUN
ajfa-8943	341	11	of	of	ADP
ajfa-8943	341	12	economics	economic	NOUN
ajfa-8943	341	13	and	and	CCONJ
ajfa-8943	341	14	business	business	NOUN
ajfa-8943	341	15	administration	administration	NOUN
ajfa-8943	341	16	,	,	PUNCT
ajfa-8943	341	17	of	of	ADP
ajfa-8943	341	18	accounting	accounting	NOUN
ajfa-8943	341	19	,	,	PUNCT
ajfa-8943	341	20	university	university	NOUN
ajfa-8943	341	21	of	of	ADP
ajfa-8943	341	22	oulu	oulu	PROPN
ajfa-8943	341	23	finland	finland	PROPN
ajfa-8943	341	24	,	,	PUNCT
ajfa-8943	341	25	1	1	NUM
ajfa-8943	341	26	-	-	SYM
ajfa-8943	341	27	51	51	NUM
ajfa-8943	341	28	.	.	PUNCT
ajfa-8943	341	29	bellovary	bellovary	NOUN
ajfa-8943	341	30	,	,	PUNCT
ajfa-8943	341	31	j	j	PROPN
ajfa-8943	341	32	,	,	PUNCT
ajfa-8943	341	33	l	l	PROPN
ajfa-8943	341	34	,	,	PUNCT
ajfa-8943	341	35	giacomino	giacomino	PROPN
ajfa-8943	341	36	,	,	PUNCT
ajfa-8943	341	37	d	d	NOUN
ajfa-8943	341	38	,	,	PUNCT
ajfa-8943	341	39	l	l	NOUN
ajfa-8943	341	40	,	,	PUNCT
ajfa-8943	341	41	&	&	CCONJ
ajfa-8943	341	42	akers	akers	PROPN
ajfa-8943	341	43	,	,	PUNCT
ajfa-8943	341	44	m	m	PROPN
ajfa-8943	341	45	,	,	PUNCT
ajfa-8943	341	46	d.	d.	PROPN
ajfa-8943	341	47	(	(	PUNCT
ajfa-8943	341	48	2005	2005	NUM
ajfa-8943	341	49	)	)	PUNCT
ajfa-8943	341	50	.	.	PUNCT
ajfa-8943	342	1	earnings	earning	NOUN
ajfa-8943	342	2	quality	quality	NOUN
ajfa-8943	342	3	:	:	PUNCT
ajfa-8943	342	4	it	it	PRON
ajfa-8943	342	5	's	be	AUX
ajfa-8943	342	6	time	time	NOUN
ajfa-8943	342	7	to	to	PART
ajfa-8943	342	8	measure	measure	VERB
ajfa-8943	342	9	and	and	CCONJ
ajfa-8943	342	10	report	report	VERB
ajfa-8943	342	11	.	.	PUNCT
ajfa-8943	343	1	the	the	DET
ajfa-8943	343	2	cpa	cpa	PROPN
ajfa-8943	343	3	journal	journal	NOUN
ajfa-8943	343	4	,	,	PUNCT
ajfa-8943	343	5	32	32	NUM
ajfa-8943	343	6	-	-	SYM
ajfa-8943	343	7	37	37	NUM
ajfa-8943	343	8	.	.	PUNCT
ajfa-8943	343	9	boardman	boardman	PROPN
ajfa-8943	343	10	,	,	PUNCT
ajfa-8943	343	11	a.	a.	PROPN
ajfa-8943	343	12	e.	e.	PROPN
ajfa-8943	343	13	,	,	PUNCT
ajfa-8943	343	14	&	&	CCONJ
ajfa-8943	343	15	vining	vining	NOUN
ajfa-8943	343	16	,	,	PUNCT
ajfa-8943	343	17	a.	a.	PROPN
ajfa-8943	343	18	r.	r.	PROPN
ajfa-8943	343	19	(	(	PUNCT
ajfa-8943	343	20	1989	1989	NUM
ajfa-8943	343	21	)	)	PUNCT
ajfa-8943	343	22	.	.	PUNCT
ajfa-8943	344	1	ownership	ownership	NOUN
ajfa-8943	344	2	and	and	CCONJ
ajfa-8943	344	3	performance	performance	NOUN
ajfa-8943	344	4	in	in	ADP
ajfa-8943	344	5	competitive	competitive	ADJ
ajfa-8943	344	6	environment	environment	NOUN
ajfa-8943	344	7	:	:	PUNCT
ajfa-8943	344	8	a	a	DET
ajfa-8943	344	9	comparison	comparison	NOUN
ajfa-8943	344	10	of	of	ADP
ajfa-8943	344	11	the	the	DET
ajfa-8943	344	12	performance	performance	NOUN
ajfa-8943	344	13	of	of	ADP
ajfa-8943	344	14	private	private	ADJ
ajfa-8943	344	15	,	,	PUNCT
ajfa-8943	344	16	mixed	mixed	ADJ
ajfa-8943	344	17	,	,	PUNCT
ajfa-8943	344	18	and	and	CCONJ
ajfa-8943	344	19	state	state	NOUN
ajfa-8943	344	20	-	-	PUNCT
ajfa-8943	344	21	owned	own	VERB
ajfa-8943	344	22	enterprises	enterprise	NOUN
ajfa-8943	344	23	.	.	PUNCT
ajfa-8943	345	1	journal	journal	PROPN
ajfa-8943	345	2	of	of	ADP
ajfa-8943	345	3	law	law	NOUN
ajfa-8943	345	4	and	and	CCONJ
ajfa-8943	345	5	economics	economic	NOUN
ajfa-8943	345	6	,	,	PUNCT
ajfa-8943	345	7	32(1	32(1	NUM
ajfa-8943	345	8	)	)	PUNCT
ajfa-8943	345	9	,	,	PUNCT
ajfa-8943	345	10	1	1	NUM
ajfa-8943	345	11	-	-	SYM
ajfa-8943	345	12	33	33	NUM
ajfa-8943	345	13	.	.	PUNCT
ajfa-8943	346	1	http://dx.doi.org/10.1086/467167	http://dx.doi.org/10.1086/467167	PROPN
ajfa-8943	346	2	chan	chan	PROPN
ajfa-8943	346	3	,	,	PUNCT
ajfa-8943	346	4	k	k	PROPN
ajfa-8943	346	5	,	,	PUNCT
ajfa-8943	346	6	chan	chan	PROPN
ajfa-8943	346	7	,	,	PUNCT
ajfa-8943	346	8	l	l	PROPN
ajfa-8943	346	9	,	,	PUNCT
ajfa-8943	346	10	jegadeesh	jegadeesh	NOUN
ajfa-8943	346	11	,	,	PUNCT
ajfa-8943	346	12	n.	n.	PROPN
ajfa-8943	346	13	&	&	CCONJ
ajfa-8943	346	14	lakonishok	lakonishok	PROPN
ajfa-8943	346	15	j.	j.	PROPN
ajfa-8943	346	16	(	(	PUNCT
ajfa-8943	346	17	2006	2006	NUM
ajfa-8943	346	18	)	)	PUNCT
ajfa-8943	346	19	.	.	PUNCT
ajfa-8943	347	1	earnings	earning	NOUN
ajfa-8943	347	2	quality	quality	NOUN
ajfa-8943	347	3	and	and	CCONJ
ajfa-8943	347	4	stock	stock	NOUN
ajfa-8943	347	5	returns	return	NOUN
ajfa-8943	347	6	,	,	PUNCT
ajfa-8943	347	7	journal	journal	NOUN
ajfa-8943	347	8	of	of	ADP
ajfa-8943	347	9	business	business	NOUN
ajfa-8943	347	10	,	,	PUNCT
ajfa-8943	347	11	79(3	79(3	NUM
ajfa-8943	347	12	)	)	PUNCT
ajfa-8943	347	13	,	,	PUNCT
ajfa-8943	347	14	1041	1041	NUM
ajfa-8943	347	15	-	-	SYM
ajfa-8943	347	16	1082	1082	NUM
ajfa-8943	347	17	.	.	PUNCT
ajfa-8943	348	1	dechow	dechow	ADJ
ajfa-8943	348	2	,	,	PUNCT
ajfa-8943	348	3	p	p	NOUN
ajfa-8943	348	4	,	,	PUNCT
ajfa-8943	348	5	m.	m.	NOUN
ajfa-8943	348	6	,	,	PUNCT
ajfa-8943	348	7	&	&	CCONJ
ajfa-8943	348	8	dichev	dichev	PROPN
ajfa-8943	348	9	,	,	PUNCT
ajfa-8943	348	10	i	i	PRON
ajfa-8943	348	11	,	,	PUNCT
ajfa-8943	348	12	d.	d.	PROPN
ajfa-8943	348	13	(	(	PUNCT
ajfa-8943	348	14	2002	2002	NUM
ajfa-8943	348	15	)	)	PUNCT
ajfa-8943	348	16	.	.	PUNCT
ajfa-8943	349	1	the	the	DET
ajfa-8943	349	2	quality	quality	NOUN
ajfa-8943	349	3	of	of	ADP
ajfa-8943	349	4	accruals	accrual	NOUN
ajfa-8943	349	5	and	and	CCONJ
ajfa-8943	349	6	earnings	earning	NOUN
ajfa-8943	349	7	:	:	PUNCT
ajfa-8943	349	8	the	the	DET
ajfa-8943	349	9	role	role	NOUN
ajfa-8943	349	10	of	of	ADP
ajfa-8943	349	11	accrual	accrual	ADJ
ajfa-8943	349	12	estimation	estimation	NOUN
ajfa-8943	349	13	errors	error	NOUN
ajfa-8943	349	14	.	.	PUNCT
ajfa-8943	350	1	the	the	DET
ajfa-8943	350	2	accounting	accounting	NOUN
ajfa-8943	350	3	review	review	NOUN
ajfa-8943	350	4	,	,	PUNCT
ajfa-8943	350	5	77	77	NUM
ajfa-8943	350	6	,	,	PUNCT
ajfa-8943	350	7	35	35	NUM
ajfa-8943	350	8	-	-	SYM
ajfa-8943	350	9	59	59	NUM
ajfa-8943	350	10	.	.	PUNCT
ajfa-8943	351	1	dechow	dechow	ADJ
ajfa-8943	351	2	,	,	PUNCT
ajfa-8943	351	3	p	p	NOUN
ajfa-8943	351	4	,	,	PUNCT
ajfa-8943	351	5	m.	m.	NOUN
ajfa-8943	351	6	,	,	PUNCT
ajfa-8943	351	7	saloan	saloan	NOUN
ajfa-8943	351	8	,	,	PUNCT
ajfa-8943	351	9	r	r	NOUN
ajfa-8943	351	10	,	,	PUNCT
ajfa-8943	351	11	g.	g.	PROPN
ajfa-8943	351	12	,	,	PUNCT
ajfa-8943	351	13	&	&	CCONJ
ajfa-8943	351	14	sweeny	sweeny	PROPN
ajfa-8943	351	15	,	,	PUNCT
ajfa-8943	351	16	a	a	PRON
ajfa-8943	351	17	,	,	PUNCT
ajfa-8943	351	18	p.	p.	NOUN
ajfa-8943	351	19	(	(	PUNCT
ajfa-8943	351	20	1995	1995	NUM
ajfa-8943	351	21	)	)	PUNCT
ajfa-8943	351	22	.	.	PUNCT
ajfa-8943	352	1	detecting	detect	VERB
ajfa-8943	352	2	earnings	earning	NOUN
ajfa-8943	352	3	management	management	NOUN
ajfa-8943	352	4	.	.	PUNCT
ajfa-8943	353	1	the	the	DET
ajfa-8943	353	2	accounting	accounting	NOUN
ajfa-8943	353	3	review	review	NOUN
ajfa-8943	353	4	,	,	PUNCT
ajfa-8943	353	5	70	70	NUM
ajfa-8943	353	6	,	,	PUNCT
ajfa-8943	353	7	193	193	NUM
ajfa-8943	353	8	-	-	SYM
ajfa-8943	353	9	225	225	NUM
ajfa-8943	353	10	.	.	PUNCT
ajfa-8943	354	1	farinha	farinha	NOUN
ajfa-8943	354	2	,	,	PUNCT
ajfa-8943	354	3	j.	j.	PROPN
ajfa-8943	354	4	,	,	PUNCT
ajfa-8943	354	5	&	&	CCONJ
ajfa-8943	354	6	moreira	moreira	PROPN
ajfa-8943	354	7	,	,	PUNCT
ajfa-8943	354	8	j	j	PROPN
ajfa-8943	354	9	,	,	PUNCT
ajfa-8943	354	10	a.	a.	NOUN
ajfa-8943	354	11	(	(	PUNCT
ajfa-8943	354	12	2007	2007	NUM
ajfa-8943	354	13	)	)	PUNCT
ajfa-8943	354	14	.	.	PUNCT
ajfa-8943	355	1	dividends	dividend	NOUN
ajfa-8943	355	2	and	and	CCONJ
ajfa-8943	355	3	earnings	earning	NOUN
ajfa-8943	355	4	quality	quality	NOUN
ajfa-8943	355	5	:	:	PUNCT
ajfa-8943	355	6	the	the	DET
ajfa-8943	355	7	missing	miss	VERB
ajfa-8943	355	8	link	link	NOUN
ajfa-8943	355	9	?	?	PUNCT
ajfa-8943	356	1	working	working	PROPN
ajfa-8943	356	2	paper	paper	PROPN
ajfa-8943	356	3	university	university	PROPN
ajfa-8943	356	4	of	of	ADP
ajfa-8943	356	5	porto	porto	PROPN
ajfa-8943	356	6	,	,	PUNCT
ajfa-8943	356	7	1	1	NUM
ajfa-8943	356	8	-	-	SYM
ajfa-8943	356	9	43	43	NUM
ajfa-8943	356	10	.	.	PUNCT
ajfa-8943	357	1	fisher	fisher	PROPN
ajfa-8943	357	2	,	,	PUNCT
ajfa-8943	357	3	f.m	f.m	PROPN
ajfa-8943	357	4	.	.	PROPN
ajfa-8943	357	5	,	,	PUNCT
ajfa-8943	357	6	&	&	CCONJ
ajfa-8943	357	7	mcgowan	mcgowan	PROPN
ajfa-8943	357	8	,	,	PUNCT
ajfa-8943	357	9	j.j	j.j	PROPN
ajfa-8943	357	10	.	.	PROPN
ajfa-8943	357	11	(	(	PUNCT
ajfa-8943	357	12	1983	1983	NUM
ajfa-8943	357	13	)	)	PUNCT
ajfa-8943	357	14	.	.	PUNCT
ajfa-8943	358	1	on	on	ADP
ajfa-8943	358	2	the	the	DET
ajfa-8943	358	3	misuse	misuse	NOUN
ajfa-8943	358	4	of	of	ADP
ajfa-8943	358	5	accounting	accounting	NOUN
ajfa-8943	358	6	rate	rate	NOUN
ajfa-8943	358	7	of	of	ADP
ajfa-8943	358	8	returns	return	NOUN
ajfa-8943	358	9	to	to	PART
ajfa-8943	358	10	infer	infer	VERB
ajfa-8943	358	11	monopoly	monopoly	NOUN
ajfa-8943	358	12	profits	profit	NOUN
ajfa-8943	358	13	.	.	PUNCT
ajfa-8943	359	1	american	american	PROPN
ajfa-8943	359	2	economic	economic	PROPN
ajfa-8943	359	3	review	review	PROPN
ajfa-8943	359	4	,	,	PUNCT
ajfa-8943	359	5	73(1	73(1	NUM
ajfa-8943	359	6	)	)	PUNCT
ajfa-8943	359	7	,	,	PUNCT
ajfa-8943	359	8	65	65	NUM
ajfa-8943	359	9	-	-	SYM
ajfa-8943	359	10	86	86	NUM
ajfa-8943	359	11	.	.	PUNCT
ajfa-8943	360	1	ghosh	ghosh	PROPN
ajfa-8943	360	2	,	,	PUNCT
ajfa-8943	360	3	a.	a.	PROPN
ajfa-8943	360	4	,	,	PUNCT
ajfa-8943	360	5	&	&	CCONJ
ajfa-8943	360	6	moom	moom	PROPN
ajfa-8943	360	7	,	,	PUNCT
ajfa-8943	360	8	d.	d.	PROPN
ajfa-8943	360	9	(	(	PUNCT
ajfa-8943	360	10	2010	2010	NUM
ajfa-8943	360	11	)	)	PUNCT
ajfa-8943	360	12	.	.	PUNCT
ajfa-8943	361	1	corporate	corporate	ADJ
ajfa-8943	361	2	debt	debt	NOUN
ajfa-8943	361	3	financings	financing	NOUN
ajfa-8943	361	4	earnings	earning	NOUN
ajfa-8943	361	5	quality	quality	NOUN
ajfa-8943	361	6	,	,	PUNCT
ajfa-8943	361	7	journal	journal	NOUN
ajfa-8943	361	8	of	of	ADP
ajfa-8943	361	9	business	business	NOUN
ajfa-8943	361	10	finance	finance	PROPN
ajfa-8943	361	11	&	&	CCONJ
ajfa-8943	361	12	accounting	accounting	PROPN
ajfa-8943	361	13	,	,	PUNCT
ajfa-8943	361	14	37(5	37(5	NUM
ajfa-8943	361	15	-	-	SYM
ajfa-8943	361	16	6	6	NUM
ajfa-8943	361	17	)	)	PUNCT
ajfa-8943	361	18	,	,	PUNCT
ajfa-8943	361	19	538	538	NUM
ajfa-8943	361	20	-	-	SYM
ajfa-8943	361	21	559	559	NUM
ajfa-8943	361	22	.	.	PUNCT
ajfa-8943	362	1	http://dx.doi.org/10.1111/j.1468-5957.2010.02194.x	http://dx.doi.org/10.1111/j.1468-5957.2010.02194.x	ADJ
ajfa-8943	362	2	grant	grant	PROPN
ajfa-8943	362	3	,	,	PUNCT
ajfa-8943	362	4	j.l	j.l	PROPN
ajfa-8943	362	5	.	.	PROPN
ajfa-8943	362	6	(	(	PUNCT
ajfa-8943	362	7	1996	1996	NUM
ajfa-8943	362	8	)	)	PUNCT
ajfa-8943	362	9	.	.	PUNCT
ajfa-8943	363	1	foundations	foundation	NOUN
ajfa-8943	363	2	of	of	ADP
ajfa-8943	363	3	eva	eva	PROPN
ajfa-8943	363	4	for	for	ADP
ajfa-8943	363	5	investment	investment	NOUN
ajfa-8943	363	6	managers	manager	NOUN
ajfa-8943	363	7	.	.	PUNCT
ajfa-8943	364	1	the	the	DET
ajfa-8943	364	2	journal	journal	PROPN
ajfa-8943	364	3	of	of	ADP
ajfa-8943	364	4	portfolio	portfolio	NOUN
ajfa-8943	364	5	management	management	NOUN
ajfa-8943	364	6	,	,	PUNCT
ajfa-8943	364	7	23(1	23(1	NUM
ajfa-8943	364	8	)	)	PUNCT
ajfa-8943	364	9	.	.	PUNCT
ajfa-8943	365	1	http://dx.doi.org/10.3905/jpm.1996.409573	http://dx.doi.org/10.3905/jpm.1996.409573	PRON
ajfa-8943	366	1	gujarati	gujarati	PROPN
ajfa-8943	366	2	,	,	PUNCT
ajfa-8943	366	3	d.	d.	PROPN
ajfa-8943	366	4	n.	n.	PROPN
ajfa-8943	366	5	(	(	PUNCT
ajfa-8943	366	6	2003	2003	NUM
ajfa-8943	366	7	)	)	PUNCT
ajfa-8943	366	8	.	.	PUNCT
ajfa-8943	367	1	essential	essential	ADJ
ajfa-8943	367	2	of	of	ADP
ajfa-8943	367	3	econometrics	econometric	NOUN
ajfa-8943	367	4	.	.	PUNCT
ajfa-8943	368	1	fourth	fourth	PROPN
ajfa-8943	368	2	edition	edition	PROPN
ajfa-8943	368	3	,	,	PUNCT
ajfa-8943	368	4	mcgraw	mcgraw	PROPN
ajfa-8943	368	5	-	-	PUNCT
ajfa-8943	368	6	hill	hill	PROPN
ajfa-8943	368	7	irwin	irwin	PROPN
ajfa-8943	368	8	,	,	PUNCT
ajfa-8943	368	9	united	united	PROPN
ajfa-8943	368	10	states	states	PROPN
ajfa-8943	368	11	.	.	PUNCT
ajfa-8943	369	1	haddad	haddad	PROPN
ajfa-8943	369	2	,	,	PUNCT
ajfa-8943	369	3	f.	f.	PROPN
ajfa-8943	369	4	,	,	PUNCT
ajfa-8943	369	5	&	&	CCONJ
ajfa-8943	369	6	haddad	haddad	PROPN
ajfa-8943	369	7	s.	s.	PROPN
ajfa-8943	369	8	(	(	PUNCT
ajfa-8943	369	9	2003	2003	NUM
ajfa-8943	369	10	)	)	PUNCT
ajfa-8943	369	11	.	.	PUNCT
ajfa-8943	370	1	the	the	DET
ajfa-8943	370	2	relationship	relationship	NOUN
ajfa-8943	370	3	between	between	ADP
ajfa-8943	370	4	stock	stock	NOUN
ajfa-8943	370	5	market	market	NOUN
ajfa-8943	370	6	prices	price	NOUN
ajfa-8943	370	7	and	and	CCONJ
ajfa-8943	370	8	future	future	ADJ
ajfa-8943	370	9	accounting	accounting	NOUN
ajfa-8943	370	10	profits	profit	NOUN
ajfa-8943	370	11	:	:	PUNCT
ajfa-8943	370	12	an	an	DET
ajfa-8943	370	13	empirical	empirical	ADJ
ajfa-8943	370	14	study	study	NOUN
ajfa-8943	370	15	on	on	ADP
ajfa-8943	370	16	jordanian	jordanian	ADJ
ajfa-8943	370	17	public	public	ADJ
ajfa-8943	370	18	shareholding	shareholding	NOUN
ajfa-8943	370	19	industrial	industrial	ADJ
ajfa-8943	370	20	firms	firm	NOUN
ajfa-8943	370	21	.	.	PUNCT
ajfa-8943	371	1	derasat	derasat	ADJ
ajfa-8943	371	2	journal	journal	NOUN
ajfa-8943	371	3	:	:	PUNCT
ajfa-8943	371	4	administrative	administrative	ADJ
ajfa-8943	371	5	sciences	sciences	PROPN
ajfa-8943	371	6	,	,	PUNCT
ajfa-8943	371	7	jordanian	jordanian	ADJ
ajfa-8943	371	8	university	university	NOUN
ajfa-8943	371	9	,	,	PUNCT
ajfa-8943	371	10	30(2	30(2	NUM
ajfa-8943	371	11	)	)	PUNCT
ajfa-8943	371	12	.	.	PUNCT
ajfa-8943	372	1	hamdan	hamdan	PROPN
ajfa-8943	372	2	,	,	PUNCT
ajfa-8943	372	3	a.	a.	NOUN
ajfa-8943	372	4	(	(	PUNCT
ajfa-8943	372	5	2012	2012	NUM
ajfa-8943	372	6	)	)	PUNCT
ajfa-8943	372	7	.	.	PUNCT
ajfa-8943	373	1	factors	factor	NOUN
ajfa-8943	373	2	influencing	influence	VERB
ajfa-8943	373	3	the	the	DET
ajfa-8943	373	4	level	level	NOUN
ajfa-8943	373	5	of	of	ADP
ajfa-8943	373	6	earnings	earning	NOUN
ajfa-8943	373	7	quality	quality	NOUN
ajfa-8943	373	8	:	:	PUNCT
ajfa-8943	373	9	evidence	evidence	NOUN
ajfa-8943	373	10	from	from	ADP
ajfa-8943	373	11	the	the	DET
ajfa-8943	373	12	jordanian	jordanian	ADJ
ajfa-8943	373	13	industrial	industrial	ADJ
ajfa-8943	373	14	corporations	corporation	NOUN
ajfa-8943	373	15	.	.	PUNCT
ajfa-8943	374	1	iug	iug	PROPN
ajfa-8943	374	2	journal	journal	PROPN
ajfa-8943	374	3	of	of	ADP
ajfa-8943	374	4	economics	economic	NOUN
ajfa-8943	374	5	and	and	CCONJ
ajfa-8943	374	6	business	business	NOUN
ajfa-8943	374	7	,	,	PUNCT
ajfa-8943	374	8	20(1	20(1	NUM
ajfa-8943	374	9	)	)	PUNCT
ajfa-8943	374	10	,	,	PUNCT
ajfa-8943	374	11	265	265	NUM
ajfa-8943	374	12	-	-	SYM
ajfa-8943	374	13	301	301	NUM
ajfa-8943	374	14	.	.	PUNCT
ajfa-8943	375	1	healy	healy	PROPN
ajfa-8943	375	2	,	,	PUNCT
ajfa-8943	375	3	p.	p.	PROPN
ajfa-8943	375	4	,	,	PUNCT
ajfa-8943	375	5	&	&	CCONJ
ajfa-8943	375	6	whalen	whalen	PROPN
ajfa-8943	375	7	,	,	PUNCT
ajfa-8943	375	8	j.	j.	PROPN
ajfa-8943	375	9	(	(	PUNCT
ajfa-8943	375	10	1999).a	1999).a	NUM
ajfa-8943	375	11	review	review	NOUN
ajfa-8943	375	12	of	of	ADP
ajfa-8943	375	13	the	the	DET
ajfa-8943	375	14	earning	earn	VERB
ajfa-8943	375	15	management	management	NOUN
ajfa-8943	375	16	literature	literature	NOUN
ajfa-8943	375	17	and	and	CCONJ
ajfa-8943	375	18	its	its	PRON
ajfa-8943	375	19	implications	implication	NOUN
ajfa-8943	375	20	for	for	ADP
ajfa-8943	375	21	standard	standard	ADJ
ajfa-8943	375	22	setting	setting	NOUN
ajfa-8943	375	23	.	.	PUNCT
ajfa-8943	376	1	accounting	accounting	NOUN
ajfa-8943	376	2	horizons	horizon	NOUN
ajfa-8943	376	3	,	,	PUNCT
ajfa-8943	376	4	december	december	PROPN
ajfa-8943	376	5	,	,	PUNCT
ajfa-8943	376	6	365	365	NUM
ajfa-8943	376	7	-	-	SYM
ajfa-8943	376	8	383	383	NUM
ajfa-8943	376	9	.	.	PUNCT
ajfa-8943	377	1	http://dx.doi.org/10.2139/ssrn.156445	http://dx.doi.org/10.2139/ssrn.156445	NOUN
ajfa-8943	377	2	asian	asian	PROPN
ajfa-8943	377	3	journal	journal	PROPN
ajfa-8943	377	4	of	of	ADP
ajfa-8943	377	5	finance	finance	PROPN
ajfa-8943	377	6	&	&	CCONJ
ajfa-8943	377	7	accounting	accounting	PROPN
ajfa-8943	377	8	issn	issn	PROPN
ajfa-8943	377	9	1946	1946	NUM
ajfa-8943	377	10	-	-	PUNCT
ajfa-8943	377	11	052x	052x	PROPN
ajfa-8943	377	12	2016	2016	NUM
ajfa-8943	377	13	,	,	PUNCT
ajfa-8943	377	14	vol	vol	NOUN
ajfa-8943	377	15	.	.	PROPN
ajfa-8943	377	16	8	8	NUM
ajfa-8943	377	17	,	,	PUNCT
ajfa-8943	377	18	no	no	INTJ
ajfa-8943	377	19	.	.	NOUN
ajfa-8943	377	20	1	1	NUM
ajfa-8943	377	21	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	377	22	98	98	NUM
ajfa-8943	377	23	irala	irala	NOUN
ajfa-8943	377	24	,	,	PUNCT
ajfa-8943	377	25	l.	l.	PROPN
ajfa-8943	377	26	r.	r.	PROPN
ajfa-8943	377	27	(	(	PUNCT
ajfa-8943	377	28	2005	2005	NUM
ajfa-8943	377	29	)	)	PUNCT
ajfa-8943	377	30	.	.	PUNCT
ajfa-8943	378	1	eva	eva	PROPN
ajfa-8943	378	2	:	:	PUNCT
ajfa-8943	378	3	the	the	DET
ajfa-8943	378	4	right	right	ADJ
ajfa-8943	378	5	measure	measure	NOUN
ajfa-8943	378	6	of	of	ADP
ajfa-8943	378	7	managerial	managerial	ADJ
ajfa-8943	378	8	performance	performance	NOUN
ajfa-8943	378	9	?	?	PUNCT
ajfa-8943	379	1	indian	indian	ADJ
ajfa-8943	379	2	journal	journal	PROPN
ajfa-8943	379	3	of	of	ADP
ajfa-8943	379	4	accounting	accounting	NOUN
ajfa-8943	379	5	and	and	CCONJ
ajfa-8943	379	6	finance	finance	NOUN
ajfa-8943	379	7	,	,	PUNCT
ajfa-8943	379	8	119(2	119(2	NUM
ajfa-8943	379	9	)	)	PUNCT
ajfa-8943	379	10	,	,	PUNCT
ajfa-8943	379	11	1	1	NUM
ajfa-8943	379	12	-	-	SYM
ajfa-8943	379	13	10	10	NUM
ajfa-8943	379	14	.	.	PUNCT
ajfa-8943	380	1	http://ssrn.com/abstract=944420	http://ssrn.com/abstract=944420	NOUN
ajfa-8943	380	2	jones	jones	PROPN
ajfa-8943	380	3	,	,	PUNCT
ajfa-8943	380	4	jennifer	jennifer	PROPN
ajfa-8943	380	5	,	,	PUNCT
ajfa-8943	380	6	j.	j.	PROPN
ajfa-8943	380	7	(	(	PUNCT
ajfa-8943	380	8	1991	1991	NUM
ajfa-8943	380	9	)	)	PUNCT
ajfa-8943	380	10	.	.	PUNCT
ajfa-8943	381	1	earnings	earning	NOUN
ajfa-8943	381	2	management	management	NOUN
ajfa-8943	381	3	during	during	ADP
ajfa-8943	381	4	import	import	NOUN
ajfa-8943	381	5	relief	relief	NOUN
ajfa-8943	381	6	investigations	investigation	NOUN
ajfa-8943	381	7	.	.	PUNCT
ajfa-8943	382	1	journal	journal	NOUN
ajfa-8943	382	2	of	of	ADP
ajfa-8943	382	3	accounting	accounting	NOUN
ajfa-8943	382	4	research	research	NOUN
ajfa-8943	382	5	,	,	PUNCT
ajfa-8943	382	6	29(2	29(2	NUM
ajfa-8943	382	7	)	)	PUNCT
ajfa-8943	382	8	,	,	PUNCT
ajfa-8943	382	9	193	193	NUM
ajfa-8943	382	10	-	-	SYM
ajfa-8943	382	11	228	228	NUM
ajfa-8943	382	12	.	.	PUNCT
ajfa-8943	383	1	lo	lo	PROPN
ajfa-8943	383	2	,	,	PUNCT
ajfa-8943	383	3	k.	k.	PROPN
ajfa-8943	383	4	(	(	PUNCT
ajfa-8943	383	5	2007	2007	NUM
ajfa-8943	383	6	)	)	PUNCT
ajfa-8943	383	7	.	.	PUNCT
ajfa-8943	384	1	earnings	earning	NOUN
ajfa-8943	384	2	management	management	NOUN
ajfa-8943	384	3	and	and	CCONJ
ajfa-8943	384	4	earnings	earning	NOUN
ajfa-8943	384	5	quality	quality	NOUN
ajfa-8943	384	6	.	.	PUNCT
ajfa-8943	385	1	working	work	VERB
ajfa-8943	385	2	paper	paper	NOUN
ajfa-8943	385	3	;	;	PUNCT
ajfa-8943	385	4	sauder	sauder	NOUN
ajfa-8943	385	5	school	school	NOUN
ajfa-8943	385	6	of	of	ADP
ajfa-8943	385	7	business	business	NOUN
ajfa-8943	385	8	;	;	PUNCT
ajfa-8943	385	9	the	the	DET
ajfa-8943	385	10	university	university	NOUN
ajfa-8943	385	11	of	of	ADP
ajfa-8943	385	12	british	british	PROPN
ajfa-8943	385	13	columbia	columbia	PROPN
ajfa-8943	385	14	;	;	PUNCT
ajfa-8943	385	15	available	available	ADJ
ajfa-8943	385	16	on	on	ADP
ajfa-8943	385	17	line	line	NOUN
ajfa-8943	385	18	at	at	ADP
ajfa-8943	385	19	:	:	PUNCT
ajfa-8943	385	20	www.ssrn	www.ssrn	NUM
ajfa-8943	385	21	electronic	electronic	ADJ
ajfa-8943	385	22	library	library	NOUN
ajfa-8943	385	23	.	.	PUNCT
ajfa-8943	386	1	http://dx.doi.org/10.1016/j.jacceco.2007.08.002	http://dx.doi.org/10.1016/j.jacceco.2007.08.002	PROPN
ajfa-8943	386	2	mashayekhi	mashayekhi	PROPN
ajfa-8943	386	3	,	,	PUNCT
ajfa-8943	386	4	b.	b.	PROPN
ajfa-8943	386	5	,	,	PUNCT
ajfa-8943	386	6	talebi	talebi	PROPN
ajfa-8943	386	7	,	,	PUNCT
ajfa-8943	386	8	a.	a.	PROPN
ajfa-8943	386	9	,	,	PUNCT
ajfa-8943	386	10	&	&	CCONJ
ajfa-8943	386	11	bahavarnia	bahavarnia	PROPN
ajfa-8943	386	12	,	,	PUNCT
ajfa-8943	386	13	v.	v.	PROPN
ajfa-8943	386	14	(	(	PUNCT
ajfa-8943	386	15	2007	2007	NUM
ajfa-8943	386	16	)	)	PUNCT
ajfa-8943	386	17	.	.	PUNCT
ajfa-8943	387	1	eva	eva	PROPN
ajfa-8943	387	2	versus	versus	ADP
ajfa-8943	387	3	earnings	earning	NOUN
ajfa-8943	387	4	:	:	PUNCT
ajfa-8943	387	5	evidence	evidence	NOUN
ajfa-8943	387	6	from	from	ADP
ajfa-8943	387	7	iran	iran	PROPN
ajfa-8943	387	8	.	.	PUNCT
ajfa-8943	388	1	international	international	ADJ
ajfa-8943	388	2	journal	journal	PROPN
ajfa-8943	388	3	of	of	ADP
ajfa-8943	388	4	accounting	accounting	NOUN
ajfa-8943	388	5	and	and	CCONJ
ajfa-8943	388	6	information	information	NOUN
ajfa-8943	388	7	management	management	NOUN
ajfa-8943	388	8	,	,	PUNCT
ajfa-8943	388	9	18(1	18(1	NUM
ajfa-8943	388	10	)	)	PUNCT
ajfa-8943	388	11	.	.	PUNCT
ajfa-8943	389	1	http://dx.doi.org/10.1108/ijaim.2010.36618aad.006	http://dx.doi.org/10.1108/ijaim.2010.36618aad.006	PROPN
ajfa-8943	389	2	naimi	naimi	PROPN
ajfa-8943	389	3	,	,	PUNCT
ajfa-8943	389	4	s.	s.	PROPN
ajfa-8943	389	5	(	(	PUNCT
ajfa-8943	389	6	2012	2012	NUM
ajfa-8943	389	7	)	)	PUNCT
ajfa-8943	389	8	.	.	PUNCT
ajfa-8943	390	1	forecasting	forecast	VERB
ajfa-8943	390	2	the	the	DET
ajfa-8943	390	3	performance	performance	NOUN
ajfa-8943	390	4	and	and	CCONJ
ajfa-8943	390	5	profitability	profitability	NOUN
ajfa-8943	390	6	of	of	ADP
ajfa-8943	390	7	companies	company	NOUN
ajfa-8943	390	8	using	use	VERB
ajfa-8943	390	9	the	the	DET
ajfa-8943	390	10	equation	equation	NOUN
ajfa-8943	390	11	of	of	ADP
ajfa-8943	390	12	tobin’sq	tobin’sq	PROPN
ajfa-8943	390	13	:	:	PUNCT
ajfa-8943	390	14	an	an	DET
ajfa-8943	390	15	empirical	empirical	ADJ
ajfa-8943	390	16	study	study	NOUN
ajfa-8943	390	17	on	on	ADP
ajfa-8943	390	18	a	a	DET
ajfa-8943	390	19	sample	sample	NOUN
ajfa-8943	390	20	of	of	ADP
ajfa-8943	390	21	listed	list	VERB
ajfa-8943	390	22	on	on	ADP
ajfa-8943	390	23	the	the	DET
ajfa-8943	390	24	iraq	iraq	PROPN
ajfa-8943	390	25	stock	stock	PROPN
ajfa-8943	390	26	exchange	exchange	PROPN
ajfa-8943	390	27	companies	company	NOUN
ajfa-8943	390	28	.	.	PUNCT
ajfa-8943	391	1	accounting	accounting	NOUN
ajfa-8943	391	2	and	and	CCONJ
ajfa-8943	391	3	financial	financial	ADJ
ajfa-8943	391	4	studies	study	NOUN
ajfa-8943	391	5	journal	journal	NOUN
ajfa-8943	391	6	,	,	PUNCT
ajfa-8943	391	7	7((20).20	7((20).20	PROPN
ajfa-8943	391	8	-	-	SYM
ajfa-8943	391	9	37	37	NUM
ajfa-8943	391	10	.	.	PUNCT
ajfa-8943	392	1	nakhaei	nakhaei	PROPN
ajfa-8943	392	2	,	,	PUNCT
ajfa-8943	392	3	h	h	NOUN
ajfa-8943	392	4	,	,	PUNCT
ajfa-8943	392	5	abdul	abdul	PROPN
ajfa-8943	392	6	hamid	hamid	PROPN
ajfa-8943	392	7	,	,	PUNCT
ajfa-8943	392	8	n	n	CCONJ
ajfa-8943	392	9	,	,	PUNCT
ajfa-8943	392	10	anuar	anuar	PROPN
ajfa-8943	392	11	,	,	PUNCT
ajfa-8943	392	12	m.	m.	NOUN
ajfa-8943	392	13	,	,	PUNCT
ajfa-8943	392	14	&	&	CCONJ
ajfa-8943	392	15	hakimpoor	hakimpoor	PROPN
ajfa-8943	392	16	,	,	PUNCT
ajfa-8943	392	17	h.	h.	PROPN
ajfa-8943	392	18	(	(	PUNCT
ajfa-8943	392	19	2013	2013	NUM
ajfa-8943	392	20	)	)	PUNCT
ajfa-8943	392	21	.	.	PUNCT
ajfa-8943	393	1	evaluation	evaluation	NOUN
ajfa-8943	393	2	of	of	ADP
ajfa-8943	393	3	company	company	NOUN
ajfa-8943	393	4	performance	performance	NOUN
ajfa-8943	393	5	with	with	ADP
ajfa-8943	393	6	accounting	accounting	NOUN
ajfa-8943	393	7	and	and	CCONJ
ajfa-8943	393	8	economic	economic	ADJ
ajfa-8943	393	9	criteria	criterion	NOUN
ajfa-8943	393	10	in	in	ADP
ajfa-8943	393	11	bursa	bursa	NOUN
ajfa-8943	393	12	malaysi	malaysi	NOUN
ajfa-8943	393	13	.	.	PUNCT
ajfa-8943	394	1	journal	journal	PROPN
ajfa-8943	394	2	of	of	ADP
ajfa-8943	394	3	global	global	ADJ
ajfa-8943	394	4	business	business	NOUN
ajfa-8943	394	5	and	and	CCONJ
ajfa-8943	394	6	economics	economic	NOUN
ajfa-8943	394	7	,	,	PUNCT
ajfa-8943	394	8	6(1	6(1	NUM
ajfa-8943	394	9	)	)	PUNCT
ajfa-8943	394	10	,	,	PUNCT
ajfa-8943	394	11	49	49	NUM
ajfa-8943	394	12	-	-	SYM
ajfa-8943	394	13	62	62	NUM
ajfa-8943	394	14	.	.	PUNCT
ajfa-8943	395	1	nassirzadeh	nassirzadeh	PROPN
ajfa-8943	395	2	.	.	PUNCT
ajfa-8943	396	1	f.	f.	PROPN
ajfa-8943	396	2	salehi	salehi	PROPN
ajfa-8943	396	3	,	,	PUNCT
ajfa-8943	396	4	m.	m.	NOUN
ajfa-8943	396	5	,	,	PUNCT
ajfa-8943	396	6	&	&	CCONJ
ajfa-8943	396	7	alaei	alaei	PROPN
ajfa-8943	396	8	,	,	PUNCT
ajfa-8943	396	9	s.	s.	PROPN
ajfa-8943	396	10	(	(	PUNCT
ajfa-8943	396	11	2012	2012	NUM
ajfa-8943	396	12	)	)	PUNCT
ajfa-8943	396	13	.	.	PUNCT
ajfa-8943	397	1	a	a	DET
ajfa-8943	397	2	study	study	NOUN
ajfa-8943	397	3	of	of	ADP
ajfa-8943	397	4	the	the	DET
ajfa-8943	397	5	factors	factor	NOUN
ajfa-8943	397	6	affecting	affect	VERB
ajfa-8943	397	7	earnings	earning	NOUN
ajfa-8943	397	8	management	management	NOUN
ajfa-8943	397	9	:	:	PUNCT
ajfa-8943	397	10	iranian	iranian	ADJ
ajfa-8943	397	11	overview	overview	NOUN
ajfa-8943	397	12	.	.	PUNCT
ajfa-8943	398	1	science	science	NOUN
ajfa-8943	398	2	series	series	PROPN
ajfa-8943	398	3	data	data	PROPN
ajfa-8943	398	4	report	report	PROPN
ajfa-8943	398	5	,	,	PUNCT
ajfa-8943	398	6	4(2	4(2	NUM
ajfa-8943	398	7	)	)	PUNCT
ajfa-8943	398	8	,	,	PUNCT
ajfa-8943	398	9	22	22	NUM
ajfa-8943	398	10	-	-	SYM
ajfa-8943	398	11	27	27	NUM
ajfa-8943	398	12	.	.	PUNCT
ajfa-8943	399	1	http://dx.doi.org/10.5296/ijafr.v4i2.5674	http://dx.doi.org/10.5296/ijafr.v4i2.5674	X
ajfa-8943	399	2	o`byrne	o`byrne	PROPN
ajfa-8943	399	3	,	,	PUNCT
ajfa-8943	399	4	s.	s.	PROPN
ajfa-8943	399	5	(	(	PUNCT
ajfa-8943	399	6	1996	1996	NUM
ajfa-8943	399	7	)	)	PUNCT
ajfa-8943	399	8	.	.	PUNCT
ajfa-8943	400	1	eva	eva	PROPN
ajfa-8943	400	2	and	and	CCONJ
ajfa-8943	400	3	market	market	NOUN
ajfa-8943	400	4	value	value	NOUN
ajfa-8943	400	5	.	.	PUNCT
ajfa-8943	401	1	journal	journal	NOUN
ajfa-8943	401	2	of	of	ADP
ajfa-8943	401	3	applied	apply	VERB
ajfa-8943	401	4	corporate	corporate	ADJ
ajfa-8943	401	5	finance	finance	NOUN
ajfa-8943	401	6	,	,	PUNCT
ajfa-8943	401	7	9	9	NUM
ajfa-8943	401	8	,	,	PUNCT
ajfa-8943	401	9	116	116	NUM
ajfa-8943	401	10	-	-	SYM
ajfa-8943	401	11	125	125	NUM
ajfa-8943	401	12	.	.	PUNCT
ajfa-8943	402	1	ongeri	ongeri	PROPN
ajfa-8943	402	2	,	,	PUNCT
ajfa-8943	402	3	b.	b.	PROPN
ajfa-8943	402	4	o.	o.	PROPN
ajfa-8943	402	5	(	(	PUNCT
ajfa-8943	402	6	2014	2014	NUM
ajfa-8943	402	7	)	)	PUNCT
ajfa-8943	402	8	.	.	PUNCT
ajfa-8943	403	1	economic	economic	ADJ
ajfa-8943	403	2	value	value	NOUN
ajfa-8943	403	3	accounting	accounting	NOUN
ajfa-8943	403	4	value	value	NOUN
ajfa-8943	403	5	nexus	nexus	NOUN
ajfa-8943	403	6	:	:	PUNCT
ajfa-8943	403	7	-the	-the	DET
ajfa-8943	403	8	effect	effect	NOUN
ajfa-8943	403	9	of	of	ADP
ajfa-8943	403	10	accounting	accounting	NOUN
ajfa-8943	403	11	measures	measure	NOUN
ajfa-8943	403	12	on	on	ADP
ajfa-8943	403	13	economic	economic	ADJ
ajfa-8943	403	14	value	value	NOUN
ajfa-8943	403	15	added	add	VERB
ajfa-8943	403	16	amongst	amongst	ADP
ajfa-8943	403	17	the	the	DET
ajfa-8943	403	18	kenyan	kenyan	ADJ
ajfa-8943	403	19	commercial	commercial	ADJ
ajfa-8943	403	20	banks	bank	NOUN
ajfa-8943	403	21	.	.	PUNCT
ajfa-8943	404	1	global	global	ADJ
ajfa-8943	404	2	journal	journal	PROPN
ajfa-8943	404	3	of	of	ADP
ajfa-8943	404	4	contemporary	contemporary	ADJ
ajfa-8943	404	5	research	research	NOUN
ajfa-8943	404	6	in	in	ADP
ajfa-8943	404	7	accounting	accounting	NOUN
ajfa-8943	404	8	,	,	PUNCT
ajfa-8943	404	9	auditing	auditing	NOUN
ajfa-8943	404	10	and	and	CCONJ
ajfa-8943	404	11	business	business	NOUN
ajfa-8943	404	12	ethics	ethic	NOUN
ajfa-8943	404	13	,	,	PUNCT
ajfa-8943	404	14	1(3	1(3	NUM
ajfa-8943	404	15	)	)	PUNCT
ajfa-8943	404	16	,	,	PUNCT
ajfa-8943	404	17	182	182	NUM
ajfa-8943	404	18	-	-	SYM
ajfa-8943	404	19	200	200	NUM
ajfa-8943	404	20	.	.	PUNCT
ajfa-8943	405	1	panahaian	panahaian	PROPN
ajfa-8943	405	2	,	,	PUNCT
ajfa-8943	405	3	h	h	NOUN
ajfa-8943	405	4	,	,	PUNCT
ajfa-8943	405	5	&	&	CCONJ
ajfa-8943	405	6	hosseini	hosseini	PROPN
ajfa-8943	405	7	,	,	PUNCT
ajfa-8943	405	8	m	m	PROPN
ajfa-8943	405	9	,	,	PUNCT
ajfa-8943	405	10	m.	m.	NOUN
ajfa-8943	405	11	(	(	PUNCT
ajfa-8943	405	12	2013	2013	NUM
ajfa-8943	405	13	)	)	PUNCT
ajfa-8943	405	14	.	.	PUNCT
ajfa-8943	406	1	the	the	DET
ajfa-8943	406	2	effects	effect	NOUN
ajfa-8943	406	3	of	of	ADP
ajfa-8943	406	4	performance	performance	NOUN
ajfa-8943	406	5	criteria	criterion	NOUN
ajfa-8943	406	6	including	include	VERB
ajfa-8943	406	7	accounting	accounting	NOUN
ajfa-8943	406	8	,	,	PUNCT
ajfa-8943	406	9	market	market	NOUN
ajfa-8943	406	10	,	,	PUNCT
ajfa-8943	406	11	and	and	CCONJ
ajfa-8943	406	12	economy	economy	NOUN
ajfa-8943	406	13	on	on	ADP
ajfa-8943	406	14	the	the	DET
ajfa-8943	406	15	quality	quality	NOUN
ajfa-8943	406	16	of	of	ADP
ajfa-8943	406	17	financial	financial	ADJ
ajfa-8943	406	18	reporting	reporting	NOUN
ajfa-8943	406	19	:	:	PUNCT
ajfa-8943	406	20	a	a	DET
ajfa-8943	406	21	case	case	NOUN
ajfa-8943	406	22	study	study	NOUN
ajfa-8943	406	23	on	on	ADP
ajfa-8943	406	24	tehran	tehran	PROPN
ajfa-8943	406	25	stock	stock	PROPN
ajfa-8943	406	26	exchange	exchange	PROPN
ajfa-8943	406	27	.	.	PUNCT
ajfa-8943	407	1	management	management	NOUN
ajfa-8943	407	2	science	science	NOUN
ajfa-8943	407	3	letters	letter	NOUN
ajfa-8943	407	4	,	,	PUNCT
ajfa-8943	407	5	pp	pp	ADV
ajfa-8943	407	6	107	107	NUM
ajfa-8943	407	7	-	-	SYM
ajfa-8943	407	8	118	118	NUM
ajfa-8943	407	9	.	.	PUNCT
ajfa-8943	408	1	http://dx.doi.org/10.5267/j.msl.2012.11.009	http://dx.doi.org/10.5267/j.msl.2012.11.009	PROPN
ajfa-8943	408	2	panigrahi	panigrahi	PROPN
ajfa-8943	408	3	,	,	PUNCT
ajfa-8943	408	4	s.k	s.k	PROPN
ajfa-8943	408	5	.	.	PROPN
ajfa-8943	408	6	,	,	PUNCT
ajfa-8943	408	7	zainuddin	zainuddin	PROPN
ajfa-8943	408	8	,	,	PUNCT
ajfa-8943	408	9	y.	y.	PROPN
ajfa-8943	408	10	,	,	PUNCT
ajfa-8943	408	11	&	&	CCONJ
ajfa-8943	408	12	azzan	azzan	PROPN
ajfa-8943	408	13	,	,	PUNCT
ajfa-8943	408	14	a.	a.	PROPN
ajfa-8943	408	15	(	(	PUNCT
ajfa-8943	408	16	2014	2014	NUM
ajfa-8943	408	17	)	)	PUNCT
ajfa-8943	408	18	.	.	PUNCT
ajfa-8943	409	1	comparing	compare	VERB
ajfa-8943	409	2	traditional	traditional	ADJ
ajfa-8943	409	3	and	and	CCONJ
ajfa-8943	409	4	economic	economic	ADJ
ajfa-8943	409	5	performance	performance	NOUN
ajfa-8943	409	6	measures	measure	NOUN
ajfa-8943	409	7	for	for	ADP
ajfa-8943	409	8	creating	create	VERB
ajfa-8943	409	9	shareholders	shareholder	NOUN
ajfa-8943	409	10	value	value	NOUN
ajfa-8943	409	11	:	:	PUNCT
ajfa-8943	409	12	a	a	DET
ajfa-8943	409	13	perspective	perspective	NOUN
ajfa-8943	409	14	from	from	ADP
ajfa-8943	409	15	malaysia	malaysia	PROPN
ajfa-8943	409	16	.	.	PUNCT
ajfa-8943	410	1	international	international	ADJ
ajfa-8943	410	2	journal	journal	PROPN
ajfa-8943	410	3	of	of	ADP
ajfa-8943	410	4	academic	academic	NOUN
ajfa-8943	410	5	in	in	ADP
ajfa-8943	410	6	accounting	accounting	NOUN
ajfa-8943	410	7	,	,	PUNCT
ajfa-8943	410	8	finance	finance	NOUN
ajfa-8943	410	9	and	and	CCONJ
ajfa-8943	410	10	management	management	NOUN
ajfa-8943	410	11	sciences	science	NOUN
ajfa-8943	410	12	,	,	PUNCT
ajfa-8943	410	13	4(4	4(4	NUM
ajfa-8943	410	14	)	)	PUNCT
ajfa-8943	410	15	,	,	PUNCT
ajfa-8943	410	16	280	280	NUM
ajfa-8943	410	17	-	-	SYM
ajfa-8943	410	18	289	289	NUM
ajfa-8943	410	19	.	.	PUNCT
ajfa-8943	411	1	peixoto	peixoto	NOUN
ajfa-8943	411	2	,	,	PUNCT
ajfa-8943	411	3	s.	s.	PROPN
ajfa-8943	411	4	(	(	PUNCT
ajfa-8943	411	5	2002	2002	NUM
ajfa-8943	411	6	)	)	PUNCT
ajfa-8943	411	7	.	.	PUNCT
ajfa-8943	412	1	ecoomic	ecoomic	ADJ
ajfa-8943	412	2	value	value	NOUN
ajfa-8943	412	3	added	add	VERB
ajfa-8943	412	4	:	:	PUNCT
ajfa-8943	412	5	application	application	NOUN
ajfa-8943	412	6	to	to	ADP
ajfa-8943	412	7	portuguese	portuguese	ADJ
ajfa-8943	412	8	public	public	ADJ
ajfa-8943	412	9	companies	company	NOUN
ajfa-8943	412	10	.	.	PUNCT
ajfa-8943	413	1	journal	journal	PROPN
ajfa-8943	413	2	of	of	ADP
ajfa-8943	413	3	account	account	PROPN
ajfa-8943	413	4	portuguese	portuguese	PROPN
ajfa-8943	413	5	,	,	PUNCT
ajfa-8943	413	6	3	3	NUM
ajfa-8943	413	7	,	,	PUNCT
ajfa-8943	413	8	25	25	NUM
ajfa-8943	413	9	-	-	SYM
ajfa-8943	413	10	40	40	NUM
ajfa-8943	413	11	.	.	PUNCT
ajfa-8943	414	1	http://dx.doi.org/10.2139/ssrn.302687	http://dx.doi.org/10.2139/ssrn.302687	PUNCT
ajfa-8943	414	2	radwan	radwan	NOUN
ajfa-8943	414	3	,	,	PUNCT
ajfa-8943	414	4	a.	a.	NOUN
ajfa-8943	414	5	j.	j.	PROPN
ajfa-8943	414	6	(	(	PUNCT
ajfa-8943	414	7	2011	2011	NUM
ajfa-8943	414	8	)	)	PUNCT
ajfa-8943	414	9	.	.	PUNCT
ajfa-8943	415	1	evaluating	evaluate	VERB
ajfa-8943	415	2	the	the	DET
ajfa-8943	415	3	relationship	relationship	NOUN
ajfa-8943	415	4	between	between	ADP
ajfa-8943	415	5	the	the	DET
ajfa-8943	415	6	indicators	indicator	NOUN
ajfa-8943	415	7	of	of	ADP
ajfa-8943	415	8	economic	economic	ADJ
ajfa-8943	415	9	and	and	CCONJ
ajfa-8943	415	10	accounting	accounting	NOUN
ajfa-8943	415	11	performance	performance	NOUN
ajfa-8943	415	12	and	and	CCONJ
ajfa-8943	415	13	stock	stock	NOUN
ajfa-8943	415	14	returns	return	NOUN
ajfa-8943	415	15	.	.	PUNCT
ajfa-8943	416	1	applied	apply	VERB
ajfa-8943	416	2	on	on	ADP
ajfa-8943	416	3	shareholding	shareholding	NOUN
ajfa-8943	416	4	listed	list	VERB
ajfa-8943	416	5	firms	firm	NOUN
ajfa-8943	416	6	in	in	ADP
ajfa-8943	416	7	asian	asian	ADJ
ajfa-8943	416	8	journal	journal	NOUN
ajfa-8943	416	9	of	of	ADP
ajfa-8943	416	10	finance	finance	PROPN
ajfa-8943	416	11	&	&	CCONJ
ajfa-8943	416	12	accounting	accounting	PROPN
ajfa-8943	416	13	issn	issn	PROPN
ajfa-8943	416	14	1946	1946	NUM
ajfa-8943	416	15	-	-	PUNCT
ajfa-8943	416	16	052x	052x	PROPN
ajfa-8943	416	17	2016	2016	NUM
ajfa-8943	416	18	,	,	PUNCT
ajfa-8943	416	19	vol	vol	NOUN
ajfa-8943	416	20	.	.	PROPN
ajfa-8943	416	21	8	8	NUM
ajfa-8943	416	22	,	,	PUNCT
ajfa-8943	416	23	no	no	INTJ
ajfa-8943	416	24	.	.	NOUN
ajfa-8943	416	25	1	1	NUM
ajfa-8943	416	26	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-8943	416	27	99	99	NUM
ajfa-8943	416	28	saudi	saudi	ADJ
ajfa-8943	416	29	stock	stock	NOUN
ajfa-8943	416	30	exchange	exchange	NOUN
ajfa-8943	416	31	.	.	PUNCT
ajfa-8943	417	1	the	the	DET
ajfa-8943	417	2	scientific	scientific	ADJ
ajfa-8943	417	3	journal	journal	NOUN
ajfa-8943	417	4	of	of	ADP
ajfa-8943	417	5	commerce	commerce	PROPN
ajfa-8943	417	6	and	and	CCONJ
ajfa-8943	417	7	financing	financing	NOUN
ajfa-8943	417	8	,	,	PUNCT
ajfa-8943	417	9	egypt	egypt	PROPN
ajfa-8943	417	10	,	,	PUNCT
ajfa-8943	417	11	2(1	2(1	NUM
ajfa-8943	417	12	)	)	PUNCT
ajfa-8943	417	13	.	.	PUNCT
ajfa-8943	418	1	richardson	richardson	PROPN
ajfa-8943	418	2	,	,	PUNCT
ajfa-8943	418	3	s.	s.	PROPN
ajfa-8943	418	4	,	,	PUNCT
ajfa-8943	418	5	sloan	sloan	PROPN
ajfa-8943	418	6	,	,	PUNCT
ajfa-8943	418	7	r.	r.	PROPN
ajfa-8943	418	8	,	,	PUNCT
ajfa-8943	418	9	soliman	soliman	NOUN
ajfa-8943	418	10	,	,	PUNCT
ajfa-8943	418	11	m.	m.	NOUN
ajfa-8943	418	12	,	,	PUNCT
ajfa-8943	418	13	&	&	CCONJ
ajfa-8943	418	14	tuna	tuna	PROPN
ajfa-8943	418	15	,	,	PUNCT
ajfa-8943	418	16	i.	i.	NOUN
ajfa-8943	418	17	(	(	PUNCT
ajfa-8943	418	18	2005	2005	NUM
ajfa-8943	418	19	)	)	PUNCT
ajfa-8943	418	20	.	.	PUNCT
ajfa-8943	419	1	accrual	accrual	ADJ
ajfa-8943	419	2	reliability	reliability	NOUN
ajfa-8943	419	3	,	,	PUNCT
ajfa-8943	419	4	earnings	earning	NOUN
ajfa-8943	419	5	persistence	persistence	NOUN
ajfa-8943	419	6	and	and	CCONJ
ajfa-8943	419	7	stock	stock	NOUN
ajfa-8943	419	8	prices	price	NOUN
ajfa-8943	419	9	.	.	PUNCT
ajfa-8943	420	1	journal	journal	NOUN
ajfa-8943	420	2	of	of	ADP
ajfa-8943	420	3	accounting	accounting	NOUN
ajfa-8943	420	4	and	and	CCONJ
ajfa-8943	420	5	economics	economic	NOUN
ajfa-8943	420	6	,	,	PUNCT
ajfa-8943	420	7	39(3	39(3	NUM
ajfa-8943	420	8	)	)	PUNCT
ajfa-8943	420	9	,	,	PUNCT
ajfa-8943	420	10	473	473	NUM
ajfa-8943	420	11	-	-	SYM
ajfa-8943	420	12	485	485	NUM
ajfa-8943	420	13	.	.	PUNCT
ajfa-8943	421	1	http://ssrn.com/abstract=521062	http://ssrn.com/abstract=521062	PROPN
ajfa-8943	421	2	schipper	schipper	PROPN
ajfa-8943	421	3	,	,	PUNCT
ajfa-8943	421	4	k	k	PROPN
ajfa-8943	421	5	,	,	PUNCT
ajfa-8943	421	6	&	&	CCONJ
ajfa-8943	421	7	vincent	vincent	PROPN
ajfa-8943	421	8	,	,	PUNCT
ajfa-8943	421	9	l.	l.	PROPN
ajfa-8943	421	10	(	(	PUNCT
ajfa-8943	421	11	2003	2003	NUM
ajfa-8943	421	12	)	)	PUNCT
ajfa-8943	421	13	.	.	PUNCT
ajfa-8943	422	1	earnings	earning	NOUN
ajfa-8943	422	2	quality	quality	NOUN
ajfa-8943	422	3	.	.	PUNCT
ajfa-8943	423	1	accounting	accounting	NOUN
ajfa-8943	423	2	horizons	horizon	NOUN
ajfa-8943	423	3	,	,	PUNCT
ajfa-8943	423	4	17	17	NUM
ajfa-8943	423	5	,	,	PUNCT
ajfa-8943	423	6	97	97	NUM
ajfa-8943	423	7	-	-	SYM
ajfa-8943	423	8	110	110	NUM
ajfa-8943	423	9	.	.	PUNCT
ajfa-8943	424	1	sloan	sloan	NOUN
ajfa-8943	424	2	,	,	PUNCT
ajfa-8943	424	3	r	r	NOUN
ajfa-8943	424	4	,	,	PUNCT
ajfa-8943	424	5	g.	g.	PROPN
ajfa-8943	424	6	(	(	PUNCT
ajfa-8943	424	7	1996	1996	NUM
ajfa-8943	424	8	)	)	PUNCT
ajfa-8943	424	9	.	.	PUNCT
ajfa-8943	425	1	do	do	AUX
ajfa-8943	425	2	stock	stock	NOUN
ajfa-8943	425	3	prices	price	NOUN
ajfa-8943	425	4	fully	fully	ADV
ajfa-8943	425	5	reflect	reflect	VERB
ajfa-8943	425	6	information	information	NOUN
ajfa-8943	425	7	in	in	ADP
ajfa-8943	425	8	accruals	accrual	NOUN
ajfa-8943	425	9	and	and	CCONJ
ajfa-8943	425	10	cash	cash	NOUN
ajfa-8943	425	11	flows	flow	NOUN
ajfa-8943	425	12	about	about	ADP
ajfa-8943	425	13	future	future	ADJ
ajfa-8943	425	14	earnings	earning	NOUN
ajfa-8943	425	15	?	?	PUNCT
ajfa-8943	426	1	the	the	DET
ajfa-8943	426	2	accounting	accounting	NOUN
ajfa-8943	426	3	review	review	NOUN
ajfa-8943	426	4	,	,	PUNCT
ajfa-8943	426	5	71(3	71(3	NUM
ajfa-8943	426	6	)	)	PUNCT
ajfa-8943	426	7	,	,	PUNCT
ajfa-8943	426	8	289	289	NUM
ajfa-8943	426	9	-	-	SYM
ajfa-8943	426	10	315	315	NUM
ajfa-8943	426	11	.	.	PUNCT
ajfa-8943	427	1	http://www.jstor.org/stable/248290	http://www.jstor.org/stable/248290	PROPN
ajfa-8943	427	2	stern	stern	NOUN
ajfa-8943	427	3	,	,	PUNCT
ajfa-8943	427	4	j.	j.	PROPN
ajfa-8943	427	5	,	,	PUNCT
ajfa-8943	427	6	&	&	CCONJ
ajfa-8943	427	7	stewart	stewart	PROPN
ajfa-8943	427	8	,	,	PUNCT
ajfa-8943	427	9	b.g	b.g	PROPN
ajfa-8943	427	10	.	.	PROPN
ajfa-8943	427	11	(	(	PUNCT
ajfa-8943	427	12	1995	1995	NUM
ajfa-8943	427	13	)	)	PUNCT
ajfa-8943	427	14	.	.	PUNCT
ajfa-8943	428	1	the	the	DET
ajfa-8943	428	2	eva	eva	PROPN
ajfa-8943	428	3	fianacial	fianacial	ADJ
ajfa-8943	428	4	management	management	NOUN
ajfa-8943	428	5	system	system	NOUN
ajfa-8943	428	6	.	.	PUNCT
ajfa-8943	429	1	journal	journal	PROPN
ajfa-8943	429	2	of	of	ADP
ajfa-8943	429	3	applied	apply	VERB
ajfa-8943	429	4	corporate	corporate	ADJ
ajfa-8943	429	5	financial	financial	ADJ
ajfa-8943	429	6	,	,	PUNCT
ajfa-8943	429	7	march	march	PROPN
ajfa-8943	429	8	,	,	PUNCT
ajfa-8943	429	9	33	33	NUM
ajfa-8943	429	10	.	.	PUNCT
ajfa-8943	430	1	http://dx.doi.org/10.1111/j.1745-6622.1995.tb00285.x	http://dx.doi.org/10.1111/j.1745-6622.1995.tb00285.x	NOUN
ajfa-8943	430	2	teets	teet	NOUN
ajfa-8943	430	3	,	,	PUNCT
ajfa-8943	430	4	w	w	PROPN
ajfa-8943	430	5	,	,	PUNCT
ajfa-8943	430	6	r.	r.	PROPN
ajfa-8943	430	7	(	(	PUNCT
ajfa-8943	430	8	2002	2002	NUM
ajfa-8943	430	9	)	)	PUNCT
ajfa-8943	430	10	.	.	PUNCT
ajfa-8943	431	1	quality	quality	NOUN
ajfa-8943	431	2	of	of	ADP
ajfa-8943	431	3	earnings	earning	NOUN
ajfa-8943	431	4	:	:	PUNCT
ajfa-8943	431	5	an	an	DET
ajfa-8943	431	6	introduction	introduction	NOUN
ajfa-8943	431	7	to	to	ADP
ajfa-8943	431	8	the	the	DET
ajfa-8943	431	9	issues	issue	NOUN
ajfa-8943	431	10	in	in	ADP
ajfa-8943	431	11	accounting	accounting	NOUN
ajfa-8943	431	12	education	education	NOUN
ajfa-8943	431	13	special	special	ADJ
ajfa-8943	431	14	issues	issue	NOUN
ajfa-8943	431	15	.	.	PUNCT
ajfa-8943	432	1	issues	issue	NOUN
ajfa-8943	432	2	in	in	ADP
ajfa-8943	432	3	accounting	accounting	NOUN
ajfa-8943	432	4	education	education	NOUN
ajfa-8943	432	5	,	,	PUNCT
ajfa-8943	432	6	17(4	17(4	NUM
ajfa-8943	432	7	)	)	PUNCT
ajfa-8943	432	8	,	,	PUNCT
ajfa-8943	432	9	355	355	NUM
ajfa-8943	432	10	-	-	SYM
ajfa-8943	432	11	360	360	NUM
ajfa-8943	432	12	.	.	PUNCT
ajfa-8943	432	13	http://dx.doi.org/10.2308/iace.2002.17.4.335	http://dx.doi.org/10.2308/iace.2002.17.4.335	ADP