id	sid	tid	token	lemma	pos
ajfa-9339	1	1	microsoft	microsoft	PROPN
ajfa-9339	1	2	word	word	NOUN
ajfa-9339	1	3	9339	9339	NUM
ajfa-9339	1	4	-	-	SYM
ajfa-9339	1	5	34224	34224	NUM
ajfa-9339	1	6	-	-	PUNCT
ajfa-9339	1	7	1	1	NUM
ajfa-9339	1	8	-	-	PUNCT
ajfa-9339	1	9	sm	sm	NOUN
ajfa-9339	1	10	-	-	PUNCT
ajfa-9339	1	11	writer2	writer2	VERB
ajfa-9339	1	12	-	-	ADJ
ajfa-9339	1	13	new	new	ADJ
ajfa-9339	1	14	asian	asian	ADJ
ajfa-9339	1	15	journal	journal	NOUN
ajfa-9339	1	16	of	of	ADP
ajfa-9339	1	17	finance	finance	PROPN
ajfa-9339	1	18	&	&	CCONJ
ajfa-9339	1	19	accounting	accounting	PROPN
ajfa-9339	1	20	issn	issn	PROPN
ajfa-9339	1	21	1946	1946	NUM
ajfa-9339	1	22	-	-	PUNCT
ajfa-9339	1	23	052x	052x	PROPN
ajfa-9339	1	24	2016	2016	NUM
ajfa-9339	1	25	,	,	PUNCT
ajfa-9339	1	26	vol	vol	NOUN
ajfa-9339	1	27	.	.	PROPN
ajfa-9339	1	28	8	8	NUM
ajfa-9339	1	29	,	,	PUNCT
ajfa-9339	1	30	no	no	INTJ
ajfa-9339	1	31	.	.	NOUN
ajfa-9339	1	32	1	1	NUM
ajfa-9339	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	1	34	182	182	NUM
ajfa-9339	1	35	does	do	VERB
ajfa-9339	1	36	the	the	DET
ajfa-9339	1	37	type	type	NOUN
ajfa-9339	1	38	of	of	ADP
ajfa-9339	1	39	material	material	NOUN
ajfa-9339	1	40	information	information	NOUN
ajfa-9339	1	41	matter	matter	NOUN
ajfa-9339	1	42	to	to	PART
ajfa-9339	1	43	ceo	ceo	VERB
ajfa-9339	1	44	turnover	turnover	NOUN
ajfa-9339	1	45	?	?	PUNCT
ajfa-9339	2	1	ya	ya	PROPN
ajfa-9339	2	2	-	-	PUNCT
ajfa-9339	2	3	fang	fang	PROPN
ajfa-9339	2	4	wang	wang	PROPN
ajfa-9339	2	5	department	department	PROPN
ajfa-9339	2	6	of	of	ADP
ajfa-9339	2	7	accounting	accounting	PROPN
ajfa-9339	2	8	,	,	PUNCT
ajfa-9339	2	9	providence	providence	NOUN
ajfa-9339	2	10	university	university	NOUN
ajfa-9339	2	11	200	200	NUM
ajfa-9339	2	12	,	,	PUNCT
ajfa-9339	2	13	sec	sec	PROPN
ajfa-9339	2	14	.	.	PROPN
ajfa-9339	2	15	7	7	NUM
ajfa-9339	2	16	,	,	PUNCT
ajfa-9339	2	17	taiwan	taiwan	PROPN
ajfa-9339	2	18	boulevard	boulevard	PROPN
ajfa-9339	2	19	,	,	PUNCT
ajfa-9339	2	20	shalu	shalu	PROPN
ajfa-9339	2	21	dist	dist	PROPN
ajfa-9339	2	22	.	.	PUNCT
ajfa-9339	2	23	,	,	PUNCT
ajfa-9339	2	24	taichung	taichung	PROPN
ajfa-9339	2	25	city	city	PROPN
ajfa-9339	2	26	43301	43301	NUM
ajfa-9339	2	27	taiwan	taiwan	PROPN
ajfa-9339	2	28	(	(	PUNCT
ajfa-9339	2	29	r.o.c	r.o.c	PROPN
ajfa-9339	2	30	.	.	PUNCT
ajfa-9339	2	31	)	)	PUNCT
ajfa-9339	3	1	tel	tel	ADP
ajfa-9339	3	2	:	:	PUNCT
ajfa-9339	3	3	886	886	NUM
ajfa-9339	3	4	-	-	SYM
ajfa-9339	3	5	4	4	NUM
ajfa-9339	3	6	-	-	PUNCT
ajfa-9339	3	7	2632	2632	NUM
ajfa-9339	3	8	-	-	SYM
ajfa-9339	3	9	8001	8001	NUM
ajfa-9339	3	10	ext.13216	ext.13216	NUM
ajfa-9339	3	11	e	e	NOUN
ajfa-9339	3	12	-	-	NOUN
ajfa-9339	3	13	mail	mail	NOUN
ajfa-9339	3	14	:	:	PUNCT
ajfa-9339	3	15	yfwang2@pu.edu.tw	yfwang2@pu.edu.tw	PROPN
ajfa-9339	3	16	received	receive	VERB
ajfa-9339	3	17	:	:	PUNCT
ajfa-9339	3	18	feb	feb	PROPN
ajfa-9339	3	19	.	.	PROPN
ajfa-9339	3	20	20	20	NUM
ajfa-9339	3	21	,	,	PUNCT
ajfa-9339	3	22	2016	2016	NUM
ajfa-9339	3	23	accepted	accept	VERB
ajfa-9339	3	24	:	:	PUNCT
ajfa-9339	3	25	may	may	AUX
ajfa-9339	3	26	6	6	NUM
ajfa-9339	3	27	,	,	PUNCT
ajfa-9339	3	28	2016	2016	NUM
ajfa-9339	3	29	published	publish	VERB
ajfa-9339	3	30	:	:	PUNCT
ajfa-9339	3	31	june	june	PROPN
ajfa-9339	3	32	1	1	NUM
ajfa-9339	3	33	,	,	PUNCT
ajfa-9339	3	34	2016	2016	NUM
ajfa-9339	3	35	doi:10.5296	doi:10.5296	NOUN
ajfa-9339	3	36	/	/	SYM
ajfa-9339	3	37	ajfa.v8i1.9339	ajfa.v8i1.9339	PUNCT
ajfa-9339	3	38	url	url	NOUN
ajfa-9339	3	39	:	:	PUNCT
ajfa-9339	3	40	http://dx.doi.org/10.5296/ajfa.v8i1.9339	http://dx.doi.org/10.5296/ajfa.v8i1.9339	X
ajfa-9339	3	41	abstract	abstract	ADJ
ajfa-9339	3	42	using	use	VERB
ajfa-9339	3	43	hand	hand	NOUN
ajfa-9339	3	44	-	-	PUNCT
ajfa-9339	3	45	collected	collect	VERB
ajfa-9339	3	46	data	datum	NOUN
ajfa-9339	3	47	to	to	PART
ajfa-9339	3	48	obtain	obtain	VERB
ajfa-9339	3	49	the	the	DET
ajfa-9339	3	50	nature	nature	NOUN
ajfa-9339	3	51	of	of	ADP
ajfa-9339	3	52	material	material	NOUN
ajfa-9339	3	53	information	information	NOUN
ajfa-9339	3	54	,	,	PUNCT
ajfa-9339	3	55	i	i	PRON
ajfa-9339	3	56	examine	examine	VERB
ajfa-9339	3	57	whether	whether	SCONJ
ajfa-9339	3	58	and	and	CCONJ
ajfa-9339	3	59	how	how	SCONJ
ajfa-9339	3	60	the	the	DET
ajfa-9339	3	61	likelihood	likelihood	NOUN
ajfa-9339	3	62	of	of	ADP
ajfa-9339	3	63	ceo	ceo	NOUN
ajfa-9339	3	64	turnover	turnover	NOUN
ajfa-9339	3	65	is	be	AUX
ajfa-9339	3	66	associated	associate	VERB
ajfa-9339	3	67	with	with	ADP
ajfa-9339	3	68	material	material	NOUN
ajfa-9339	3	69	information	information	NOUN
ajfa-9339	3	70	disclosures	disclosure	NOUN
ajfa-9339	3	71	.	.	PUNCT
ajfa-9339	4	1	i	i	PRON
ajfa-9339	4	2	find	find	VERB
ajfa-9339	4	3	the	the	DET
ajfa-9339	4	4	likelihood	likelihood	NOUN
ajfa-9339	4	5	of	of	ADP
ajfa-9339	4	6	ceo	ceo	NOUN
ajfa-9339	4	7	turnover	turnover	NOUN
ajfa-9339	4	8	increases	increase	NOUN
ajfa-9339	4	9	following	follow	VERB
ajfa-9339	4	10	different	different	ADJ
ajfa-9339	4	11	types	type	NOUN
ajfa-9339	4	12	of	of	ADP
ajfa-9339	4	13	material	material	NOUN
ajfa-9339	4	14	information	information	NOUN
ajfa-9339	4	15	announcements	announcement	NOUN
ajfa-9339	4	16	.	.	PUNCT
ajfa-9339	5	1	further	far	ADV
ajfa-9339	5	2	,	,	PUNCT
ajfa-9339	5	3	i	i	PRON
ajfa-9339	5	4	partitioned	partition	VERB
ajfa-9339	5	5	the	the	DET
ajfa-9339	5	6	sample	sample	NOUN
ajfa-9339	5	7	into	into	ADP
ajfa-9339	5	8	the	the	DET
ajfa-9339	5	9	various	various	ADJ
ajfa-9339	5	10	stages	stage	NOUN
ajfa-9339	5	11	of	of	ADP
ajfa-9339	5	12	company	company	NOUN
ajfa-9339	5	13	life	life	NOUN
ajfa-9339	5	14	cycle	cycle	NOUN
ajfa-9339	5	15	in	in	ADP
ajfa-9339	5	16	order	order	NOUN
ajfa-9339	5	17	to	to	PART
ajfa-9339	5	18	determine	determine	VERB
ajfa-9339	5	19	whether	whether	SCONJ
ajfa-9339	5	20	life	life	NOUN
ajfa-9339	5	21	cycle	cycle	NOUN
ajfa-9339	5	22	stage	stage	NOUN
ajfa-9339	5	23	affects	affect	VERB
ajfa-9339	5	24	the	the	DET
ajfa-9339	5	25	relationship	relationship	NOUN
ajfa-9339	5	26	between	between	ADP
ajfa-9339	5	27	the	the	DET
ajfa-9339	5	28	disclosure	disclosure	NOUN
ajfa-9339	5	29	of	of	ADP
ajfa-9339	5	30	material	material	NOUN
ajfa-9339	5	31	information	information	NOUN
ajfa-9339	5	32	and	and	CCONJ
ajfa-9339	5	33	ceo	ceo	NOUN
ajfa-9339	5	34	turnover	turnover	NOUN
ajfa-9339	5	35	.	.	PUNCT
ajfa-9339	6	1	the	the	DET
ajfa-9339	6	2	results	result	NOUN
ajfa-9339	6	3	show	show	VERB
ajfa-9339	6	4	that	that	SCONJ
ajfa-9339	6	5	the	the	DET
ajfa-9339	6	6	disclosure	disclosure	NOUN
ajfa-9339	6	7	of	of	ADP
ajfa-9339	6	8	material	material	ADJ
ajfa-9339	6	9	information	information	NOUN
ajfa-9339	6	10	by	by	ADP
ajfa-9339	6	11	companies	company	NOUN
ajfa-9339	6	12	only	only	ADV
ajfa-9339	6	13	in	in	ADP
ajfa-9339	6	14	maturity	maturity	NOUN
ajfa-9339	6	15	and	and	CCONJ
ajfa-9339	6	16	decline	decline	NOUN
ajfa-9339	6	17	is	be	AUX
ajfa-9339	6	18	associated	associate	VERB
ajfa-9339	6	19	with	with	ADP
ajfa-9339	6	20	high	high	ADJ
ajfa-9339	6	21	ceo	ceo	NOUN
ajfa-9339	6	22	turnover	turnover	NOUN
ajfa-9339	6	23	.	.	PUNCT
ajfa-9339	7	1	keywords	keyword	NOUN
ajfa-9339	7	2	:	:	PUNCT
ajfa-9339	7	3	material	material	NOUN
ajfa-9339	7	4	information	information	NOUN
ajfa-9339	7	5	,	,	PUNCT
ajfa-9339	7	6	ceo	ceo	NOUN
ajfa-9339	7	7	turnover	turnover	NOUN
ajfa-9339	7	8	asian	asian	ADJ
ajfa-9339	7	9	journal	journal	NOUN
ajfa-9339	7	10	of	of	ADP
ajfa-9339	7	11	finance	finance	PROPN
ajfa-9339	7	12	&	&	CCONJ
ajfa-9339	7	13	accounting	accounting	PROPN
ajfa-9339	7	14	issn	issn	PROPN
ajfa-9339	7	15	1946	1946	NUM
ajfa-9339	7	16	-	-	PUNCT
ajfa-9339	7	17	052x	052x	PROPN
ajfa-9339	7	18	2016	2016	NUM
ajfa-9339	7	19	,	,	PUNCT
ajfa-9339	7	20	vol	vol	NOUN
ajfa-9339	7	21	.	.	PROPN
ajfa-9339	7	22	8	8	NUM
ajfa-9339	7	23	,	,	PUNCT
ajfa-9339	7	24	no	no	INTJ
ajfa-9339	7	25	.	.	NOUN
ajfa-9339	7	26	1	1	NUM
ajfa-9339	7	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	7	28	183	183	NUM
ajfa-9339	7	29	1	1	NUM
ajfa-9339	7	30	.	.	PUNCT
ajfa-9339	8	1	introduction	introduction	NOUN
ajfa-9339	8	2	issuing	issue	VERB
ajfa-9339	8	3	material	material	NOUN
ajfa-9339	8	4	information	information	NOUN
ajfa-9339	8	5	is	be	AUX
ajfa-9339	8	6	a	a	DET
ajfa-9339	8	7	people	people	NOUN
ajfa-9339	8	8	-	-	PUNCT
ajfa-9339	8	9	oriented	orient	VERB
ajfa-9339	8	10	corporate	corporate	ADJ
ajfa-9339	8	11	culture	culture	NOUN
ajfa-9339	8	12	in	in	ADP
ajfa-9339	8	13	which	which	PRON
ajfa-9339	8	14	product	product	NOUN
ajfa-9339	8	15	safety	safety	NOUN
ajfa-9339	8	16	and	and	CCONJ
ajfa-9339	8	17	consumer	consumer	NOUN
ajfa-9339	8	18	rights	right	NOUN
ajfa-9339	8	19	are	be	AUX
ajfa-9339	8	20	paramount	paramount	ADJ
ajfa-9339	8	21	.	.	PUNCT
ajfa-9339	9	1	hence	hence	ADV
ajfa-9339	9	2	,	,	PUNCT
ajfa-9339	9	3	encouraging	encourage	VERB
ajfa-9339	9	4	companies	company	NOUN
ajfa-9339	9	5	to	to	ADP
ajfa-9339	9	6	issues	issue	NOUN
ajfa-9339	9	7	material	material	NOUN
ajfa-9339	9	8	information	information	NOUN
ajfa-9339	9	9	is	be	AUX
ajfa-9339	9	10	particularly	particularly	ADV
ajfa-9339	9	11	important	important	ADJ
ajfa-9339	9	12	,	,	PUNCT
ajfa-9339	9	13	because	because	SCONJ
ajfa-9339	9	14	such	such	ADJ
ajfa-9339	9	15	companies	company	NOUN
ajfa-9339	9	16	of	of	ADP
ajfa-9339	9	17	issuing	issue	VERB
ajfa-9339	9	18	material	material	NOUN
ajfa-9339	9	19	information	information	NOUN
ajfa-9339	9	20	are	be	AUX
ajfa-9339	9	21	more	more	ADV
ajfa-9339	9	22	likely	likely	ADJ
ajfa-9339	9	23	to	to	PART
ajfa-9339	9	24	reject	reject	VERB
ajfa-9339	9	25	illegal	illegal	ADJ
ajfa-9339	9	26	act	act	NOUN
ajfa-9339	9	27	when	when	SCONJ
ajfa-9339	9	28	they	they	PRON
ajfa-9339	9	29	face	face	VERB
ajfa-9339	9	30	the	the	DET
ajfa-9339	9	31	beneficial	beneficial	ADJ
ajfa-9339	9	32	temptation	temptation	NOUN
ajfa-9339	9	33	.	.	PUNCT
ajfa-9339	10	1	one	one	NUM
ajfa-9339	10	2	key	key	NOUN
ajfa-9339	10	3	to	to	ADP
ajfa-9339	10	4	sustainable	sustainable	ADJ
ajfa-9339	10	5	operations	operation	NOUN
ajfa-9339	10	6	is	be	AUX
ajfa-9339	10	7	to	to	PART
ajfa-9339	10	8	bear	bear	VERB
ajfa-9339	10	9	in	in	ADP
ajfa-9339	10	10	mind	mind	NOUN
ajfa-9339	10	11	material	material	NOUN
ajfa-9339	10	12	information	information	NOUN
ajfa-9339	10	13	in	in	ADP
ajfa-9339	10	14	the	the	DET
ajfa-9339	10	15	full	full	ADJ
ajfa-9339	10	16	weight	weight	NOUN
ajfa-9339	10	17	of	of	ADP
ajfa-9339	10	18	any	any	DET
ajfa-9339	10	19	corporate	corporate	ADJ
ajfa-9339	10	20	decision	decision	NOUN
ajfa-9339	10	21	.	.	PUNCT
ajfa-9339	11	1	companies	company	NOUN
ajfa-9339	11	2	are	be	AUX
ajfa-9339	11	3	more	more	ADV
ajfa-9339	11	4	likely	likely	ADJ
ajfa-9339	11	5	to	to	PART
ajfa-9339	11	6	disclose	disclose	VERB
ajfa-9339	11	7	material	material	NOUN
ajfa-9339	11	8	information	information	NOUN
ajfa-9339	11	9	when	when	SCONJ
ajfa-9339	11	10	they	they	PRON
ajfa-9339	11	11	think	think	VERB
ajfa-9339	11	12	such	such	ADJ
ajfa-9339	11	13	information	information	NOUN
ajfa-9339	11	14	is	be	AUX
ajfa-9339	11	15	important	important	ADJ
ajfa-9339	11	16	to	to	ADP
ajfa-9339	11	17	corporate	corporate	ADJ
ajfa-9339	11	18	decisions	decision	NOUN
ajfa-9339	11	19	and	and	CCONJ
ajfa-9339	11	20	are	be	AUX
ajfa-9339	11	21	therefore	therefore	ADV
ajfa-9339	11	22	more	more	ADV
ajfa-9339	11	23	likely	likely	ADJ
ajfa-9339	11	24	to	to	PART
ajfa-9339	11	25	win	win	VERB
ajfa-9339	11	26	trust	trust	NOUN
ajfa-9339	11	27	and	and	CCONJ
ajfa-9339	11	28	respect	respect	NOUN
ajfa-9339	11	29	from	from	ADP
ajfa-9339	11	30	customers	customer	NOUN
ajfa-9339	11	31	and	and	CCONJ
ajfa-9339	11	32	stockholders	stockholder	NOUN
ajfa-9339	11	33	.	.	PUNCT
ajfa-9339	12	1	in	in	ADP
ajfa-9339	12	2	this	this	DET
ajfa-9339	12	3	study	study	NOUN
ajfa-9339	12	4	,	,	PUNCT
ajfa-9339	12	5	i	i	PRON
ajfa-9339	12	6	focus	focus	VERB
ajfa-9339	12	7	on	on	ADP
ajfa-9339	12	8	whether	whether	SCONJ
ajfa-9339	12	9	material	material	NOUN
ajfa-9339	12	10	information	information	NOUN
ajfa-9339	12	11	disclosures	disclosure	NOUN
ajfa-9339	12	12	are	be	AUX
ajfa-9339	12	13	associated	associate	VERB
ajfa-9339	12	14	with	with	ADP
ajfa-9339	12	15	following	follow	VERB
ajfa-9339	12	16	economic	economic	ADJ
ajfa-9339	12	17	consequences	consequence	NOUN
ajfa-9339	12	18	,	,	PUNCT
ajfa-9339	12	19	because	because	SCONJ
ajfa-9339	12	20	i	i	PRON
ajfa-9339	12	21	argue	argue	VERB
ajfa-9339	12	22	that	that	SCONJ
ajfa-9339	12	23	the	the	DET
ajfa-9339	12	24	nature	nature	NOUN
ajfa-9339	12	25	of	of	ADP
ajfa-9339	12	26	material	material	NOUN
ajfa-9339	12	27	information	information	NOUN
ajfa-9339	12	28	disclosures	disclosure	NOUN
ajfa-9339	12	29	is	be	AUX
ajfa-9339	12	30	of	of	ADP
ajfa-9339	12	31	particular	particular	ADJ
ajfa-9339	12	32	importance	importance	NOUN
ajfa-9339	12	33	and	and	CCONJ
ajfa-9339	12	34	may	may	AUX
ajfa-9339	12	35	cause	cause	VERB
ajfa-9339	12	36	various	various	ADJ
ajfa-9339	12	37	influences	influence	NOUN
ajfa-9339	12	38	on	on	ADP
ajfa-9339	12	39	companies	company	NOUN
ajfa-9339	12	40	and	and	CCONJ
ajfa-9339	12	41	market	market	NOUN
ajfa-9339	12	42	participants	participant	NOUN
ajfa-9339	12	43	(	(	PUNCT
ajfa-9339	12	44	foster	foster	ADJ
ajfa-9339	12	45	and	and	CCONJ
ajfa-9339	12	46	viswanathan	viswanathan	PROPN
ajfa-9339	12	47	1993	1993	NUM
ajfa-9339	12	48	;	;	PUNCT
ajfa-9339	12	49	kim	kim	PROPN
ajfa-9339	12	50	and	and	CCONJ
ajfa-9339	12	51	verrecchia	verrecchia	VERB
ajfa-9339	12	52	1991	1991	NUM
ajfa-9339	12	53	;	;	PUNCT
ajfa-9339	12	54	holthausen	holthausen	NOUN
ajfa-9339	12	55	and	and	CCONJ
ajfa-9339	12	56	verrecchia	verrecchia	VERB
ajfa-9339	12	57	1988	1988	NUM
ajfa-9339	12	58	)	)	PUNCT
ajfa-9339	12	59	.	.	PUNCT
ajfa-9339	13	1	material	material	NOUN
ajfa-9339	13	2	information	information	NOUN
ajfa-9339	13	3	disclosures	disclosure	NOUN
ajfa-9339	13	4	belong	belong	VERB
ajfa-9339	13	5	to	to	ADP
ajfa-9339	13	6	voluntary	voluntary	ADJ
ajfa-9339	13	7	disclosures	disclosure	NOUN
ajfa-9339	13	8	in	in	ADP
ajfa-9339	13	9	taiwan	taiwan	PROPN
ajfa-9339	13	10	,	,	PUNCT
ajfa-9339	13	11	and	and	CCONJ
ajfa-9339	13	12	taiwan	taiwan	PROPN
ajfa-9339	13	13	has	have	VERB
ajfa-9339	13	14	specific	specific	ADJ
ajfa-9339	13	15	sections	section	NOUN
ajfa-9339	13	16	designated	designate	VERB
ajfa-9339	13	17	to	to	PART
ajfa-9339	13	18	encourage	encourage	VERB
ajfa-9339	13	19	companies	company	NOUN
ajfa-9339	13	20	to	to	PART
ajfa-9339	13	21	disclose	disclose	VERB
ajfa-9339	13	22	material	material	ADJ
ajfa-9339	13	23	information	information	NOUN
ajfa-9339	13	24	in	in	ADP
ajfa-9339	13	25	a	a	DET
ajfa-9339	13	26	timely	timely	ADJ
ajfa-9339	13	27	and	and	CCONJ
ajfa-9339	13	28	accurate	accurate	ADJ
ajfa-9339	13	29	manner	manner	NOUN
ajfa-9339	13	30	.	.	PUNCT
ajfa-9339	14	1	material	material	NOUN
ajfa-9339	14	2	information	information	NOUN
ajfa-9339	14	3	is	be	AUX
ajfa-9339	14	4	defined	define	VERB
ajfa-9339	14	5	as	as	ADP
ajfa-9339	14	6	(	(	PUNCT
ajfa-9339	14	7	1	1	NUM
ajfa-9339	14	8	)	)	PUNCT
ajfa-9339	14	9	financial	financial	ADJ
ajfa-9339	14	10	or	or	CCONJ
ajfa-9339	14	11	nonfinancial	nonfinancial	ADJ
ajfa-9339	14	12	information	information	NOUN
ajfa-9339	14	13	having	have	VERB
ajfa-9339	14	14	a	a	DET
ajfa-9339	14	15	material	material	NOUN
ajfa-9339	14	16	impact	impact	NOUN
ajfa-9339	14	17	on	on	ADP
ajfa-9339	14	18	a	a	DET
ajfa-9339	14	19	public	public	ADJ
ajfa-9339	14	20	company	company	NOUN
ajfa-9339	14	21	’s	’s	PART
ajfa-9339	14	22	financial	financial	ADJ
ajfa-9339	14	23	and	and	CCONJ
ajfa-9339	14	24	business	business	NOUN
ajfa-9339	14	25	performance	performance	NOUN
ajfa-9339	14	26	,	,	PUNCT
ajfa-9339	14	27	or	or	CCONJ
ajfa-9339	14	28	(	(	PUNCT
ajfa-9339	14	29	2	2	X
ajfa-9339	14	30	)	)	PUNCT
ajfa-9339	14	31	financial	financial	ADJ
ajfa-9339	14	32	or	or	CCONJ
ajfa-9339	14	33	nonfinancial	nonfinancial	ADJ
ajfa-9339	14	34	information	information	NOUN
ajfa-9339	14	35	having	have	VERB
ajfa-9339	14	36	a	a	DET
ajfa-9339	14	37	material	material	NOUN
ajfa-9339	14	38	impact	impact	NOUN
ajfa-9339	14	39	on	on	ADP
ajfa-9339	14	40	the	the	DET
ajfa-9339	14	41	price	price	NOUN
ajfa-9339	14	42	of	of	ADP
ajfa-9339	14	43	the	the	DET
ajfa-9339	14	44	securities	security	NOUN
ajfa-9339	14	45	or	or	CCONJ
ajfa-9339	14	46	investment	investment	NOUN
ajfa-9339	14	47	decision	decision	NOUN
ajfa-9339	14	48	of	of	ADP
ajfa-9339	14	49	market	market	NOUN
ajfa-9339	14	50	participants	participant	NOUN
ajfa-9339	14	51	.	.	PUNCT
ajfa-9339	15	1	according	accord	VERB
ajfa-9339	15	2	to	to	ADP
ajfa-9339	15	3	the	the	DET
ajfa-9339	15	4	laws	law	NOUN
ajfa-9339	15	5	stated	state	VERB
ajfa-9339	15	6	in	in	ADP
ajfa-9339	15	7	the	the	DET
ajfa-9339	15	8	taiwan	taiwan	PROPN
ajfa-9339	15	9	stock	stock	PROPN
ajfa-9339	15	10	exchange	exchange	PROPN
ajfa-9339	15	11	corporation	corporation	NOUN
ajfa-9339	15	12	procedures	procedure	NOUN
ajfa-9339	15	13	,	,	PUNCT
ajfa-9339	15	14	material	material	NOUN
ajfa-9339	15	15	information	information	NOUN
ajfa-9339	15	16	can	can	AUX
ajfa-9339	15	17	be	be	AUX
ajfa-9339	15	18	classified	classify	VERB
ajfa-9339	15	19	into	into	ADP
ajfa-9339	15	20	six	six	NUM
ajfa-9339	15	21	categories	category	NOUN
ajfa-9339	15	22	to	to	PART
ajfa-9339	15	23	capture	capture	VERB
ajfa-9339	15	24	the	the	DET
ajfa-9339	15	25	nature	nature	NOUN
ajfa-9339	15	26	of	of	ADP
ajfa-9339	15	27	material	material	ADJ
ajfa-9339	15	28	information	information	NOUN
ajfa-9339	15	29	from	from	ADP
ajfa-9339	15	30	different	different	ADJ
ajfa-9339	15	31	perspectives	perspective	NOUN
ajfa-9339	15	32	.	.	PUNCT
ajfa-9339	16	1	according	accord	VERB
ajfa-9339	16	2	to	to	ADP
ajfa-9339	16	3	the	the	DET
ajfa-9339	16	4	taiwan	taiwan	PROPN
ajfa-9339	16	5	stock	stock	PROPN
ajfa-9339	16	6	exchange	exchange	PROPN
ajfa-9339	16	7	corporation	corporation	NOUN
ajfa-9339	16	8	procedures	procedure	NOUN
ajfa-9339	16	9	for	for	ADP
ajfa-9339	16	10	verification	verification	NOUN
ajfa-9339	16	11	and	and	CCONJ
ajfa-9339	16	12	disclosure	disclosure	NOUN
ajfa-9339	16	13	of	of	ADP
ajfa-9339	16	14	material	material	ADJ
ajfa-9339	16	15	information	information	NOUN
ajfa-9339	16	16	of	of	ADP
ajfa-9339	16	17	companies	company	NOUN
ajfa-9339	16	18	with	with	ADP
ajfa-9339	16	19	listed	list	VERB
ajfa-9339	16	20	securities	security	NOUN
ajfa-9339	16	21	,	,	PUNCT
ajfa-9339	16	22	i	i	PRON
ajfa-9339	16	23	divided	divide	VERB
ajfa-9339	16	24	the	the	DET
ajfa-9339	16	25	disclosure	disclosure	NOUN
ajfa-9339	16	26	of	of	ADP
ajfa-9339	16	27	material	material	ADJ
ajfa-9339	16	28	information	information	NOUN
ajfa-9339	16	29	into	into	ADP
ajfa-9339	16	30	six	six	NUM
ajfa-9339	16	31	classifications	classification	NOUN
ajfa-9339	16	32	:	:	PUNCT
ajfa-9339	16	33	(	(	PUNCT
ajfa-9339	16	34	1	1	X
ajfa-9339	16	35	)	)	PUNCT
ajfa-9339	16	36	material	material	NOUN
ajfa-9339	16	37	change	change	NOUN
ajfa-9339	16	38	in	in	ADP
ajfa-9339	16	39	shareholder	shareholder	NOUN
ajfa-9339	16	40	equity	equity	NOUN
ajfa-9339	16	41	,	,	PUNCT
ajfa-9339	16	42	(	(	PUNCT
ajfa-9339	16	43	2	2	NUM
ajfa-9339	16	44	)	)	PUNCT
ajfa-9339	16	45	material	material	NOUN
ajfa-9339	16	46	change	change	NOUN
ajfa-9339	16	47	in	in	ADP
ajfa-9339	16	48	business	business	NOUN
ajfa-9339	16	49	policy	policy	NOUN
ajfa-9339	16	50	,	,	PUNCT
ajfa-9339	16	51	(	(	PUNCT
ajfa-9339	16	52	3	3	X
ajfa-9339	16	53	)	)	PUNCT
ajfa-9339	16	54	material	material	NOUN
ajfa-9339	16	55	disasters	disaster	NOUN
ajfa-9339	16	56	resulting	result	VERB
ajfa-9339	16	57	in	in	ADP
ajfa-9339	16	58	serious	serious	ADJ
ajfa-9339	16	59	reduction	reduction	NOUN
ajfa-9339	16	60	or	or	CCONJ
ajfa-9339	16	61	complete	complete	ADJ
ajfa-9339	16	62	cessation	cessation	NOUN
ajfa-9339	16	63	of	of	ADP
ajfa-9339	16	64	production	production	NOUN
ajfa-9339	16	65	,	,	PUNCT
ajfa-9339	16	66	(	(	PUNCT
ajfa-9339	16	67	4	4	X
ajfa-9339	16	68	)	)	PUNCT
ajfa-9339	16	69	material	material	NOUN
ajfa-9339	16	70	effects	effect	NOUN
ajfa-9339	16	71	on	on	ADP
ajfa-9339	16	72	shareholder	shareholder	NOUN
ajfa-9339	16	73	equity	equity	NOUN
ajfa-9339	16	74	or	or	CCONJ
ajfa-9339	16	75	company	company	NOUN
ajfa-9339	16	76	operations	operation	NOUN
ajfa-9339	16	77	resulting	result	VERB
ajfa-9339	16	78	from	from	ADP
ajfa-9339	16	79	a	a	DET
ajfa-9339	16	80	change	change	NOUN
ajfa-9339	16	81	in	in	ADP
ajfa-9339	16	82	laws	law	NOUN
ajfa-9339	16	83	,	,	PUNCT
ajfa-9339	16	84	regulations	regulation	NOUN
ajfa-9339	16	85	,	,	PUNCT
ajfa-9339	16	86	or	or	CCONJ
ajfa-9339	16	87	rules	rule	NOUN
ajfa-9339	16	88	of	of	ADP
ajfa-9339	16	89	the	the	DET
ajfa-9339	16	90	home	home	NOUN
ajfa-9339	16	91	country	country	NOUN
ajfa-9339	16	92	,	,	PUNCT
ajfa-9339	16	93	(	(	PUNCT
ajfa-9339	16	94	5	5	X
ajfa-9339	16	95	)	)	PUNCT
ajfa-9339	16	96	mass	mass	NOUN
ajfa-9339	16	97	media	medium	NOUN
ajfa-9339	16	98	reportage	reportage	NOUN
ajfa-9339	16	99	about	about	ADP
ajfa-9339	16	100	the	the	DET
ajfa-9339	16	101	parent	parent	NOUN
ajfa-9339	16	102	company	company	NOUN
ajfa-9339	16	103	sufficient	sufficient	ADJ
ajfa-9339	16	104	to	to	PART
ajfa-9339	16	105	affect	affect	VERB
ajfa-9339	16	106	securities	security	NOUN
ajfa-9339	16	107	prices	price	NOUN
ajfa-9339	16	108	of	of	ADP
ajfa-9339	16	109	a	a	DET
ajfa-9339	16	110	listed	list	VERB
ajfa-9339	16	111	subsidiary	subsidiary	NOUN
ajfa-9339	16	112	in	in	ADP
ajfa-9339	16	113	the	the	DET
ajfa-9339	16	114	roc	roc	PROPN
ajfa-9339	16	115	,	,	PUNCT
ajfa-9339	16	116	and	and	CCONJ
ajfa-9339	16	117	(	(	PUNCT
ajfa-9339	16	118	6	6	NUM
ajfa-9339	16	119	)	)	PUNCT
ajfa-9339	16	120	occurrence	occurrence	NOUN
ajfa-9339	16	121	of	of	ADP
ajfa-9339	16	122	any	any	DET
ajfa-9339	16	123	other	other	ADJ
ajfa-9339	16	124	material	material	NOUN
ajfa-9339	16	125	event	event	NOUN
ajfa-9339	16	126	that	that	PRON
ajfa-9339	16	127	shall	shall	AUX
ajfa-9339	16	128	be	be	AUX
ajfa-9339	16	129	immediately	immediately	ADV
ajfa-9339	16	130	reported	report	VERB
ajfa-9339	16	131	pursuant	pursuant	ADJ
ajfa-9339	16	132	to	to	ADP
ajfa-9339	16	133	law	law	NOUN
ajfa-9339	16	134	or	or	CCONJ
ajfa-9339	16	135	regulation	regulation	NOUN
ajfa-9339	16	136	of	of	ADP
ajfa-9339	16	137	a	a	DET
ajfa-9339	16	138	foreign	foreign	ADJ
ajfa-9339	16	139	company	company	NOUN
ajfa-9339	16	140	’s	’s	PART
ajfa-9339	16	141	home	home	NOUN
ajfa-9339	16	142	country	country	NOUN
ajfa-9339	16	143	.	.	PUNCT
ajfa-9339	17	1	although	although	SCONJ
ajfa-9339	17	2	prior	prior	ADJ
ajfa-9339	17	3	studies	study	NOUN
ajfa-9339	17	4	show	show	VERB
ajfa-9339	17	5	that	that	SCONJ
ajfa-9339	17	6	voluntary	voluntary	ADJ
ajfa-9339	17	7	disclosures	disclosure	NOUN
ajfa-9339	17	8	provided	provide	VERB
ajfa-9339	17	9	have	have	VERB
ajfa-9339	17	10	the	the	DET
ajfa-9339	17	11	potential	potential	NOUN
ajfa-9339	17	12	to	to	PART
ajfa-9339	17	13	reveal	reveal	VERB
ajfa-9339	17	14	incremental	incremental	ADJ
ajfa-9339	17	15	information	information	NOUN
ajfa-9339	17	16	(	(	PUNCT
ajfa-9339	17	17	bushee	bushee	NOUN
ajfa-9339	17	18	and	and	CCONJ
ajfa-9339	17	19	goodman	goodman	PROPN
ajfa-9339	17	20	2007	2007	NUM
ajfa-9339	17	21	;	;	PUNCT
ajfa-9339	17	22	al	al	PROPN
ajfa-9339	17	23	-	-	PUNCT
ajfa-9339	17	24	tuwaijri	tuwaijri	PROPN
ajfa-9339	17	25	et	et	PROPN
ajfa-9339	17	26	al	al	PROPN
ajfa-9339	17	27	.	.	PROPN
ajfa-9339	17	28	2004	2004	NUM
ajfa-9339	17	29	;	;	PUNCT
ajfa-9339	17	30	orlitzky	orlitzky	NOUN
ajfa-9339	17	31	et	et	PROPN
ajfa-9339	17	32	al	al	PROPN
ajfa-9339	17	33	.	.	PROPN
ajfa-9339	17	34	2003	2003	NUM
ajfa-9339	17	35	;	;	PUNCT
ajfa-9339	17	36	margolis	margolis	PROPN
ajfa-9339	17	37	and	and	CCONJ
ajfa-9339	17	38	walsh	walsh	PROPN
ajfa-9339	17	39	2001	2001	NUM
ajfa-9339	17	40	)	)	PUNCT
ajfa-9339	17	41	and	and	CCONJ
ajfa-9339	17	42	these	these	DET
ajfa-9339	17	43	disclosures	disclosure	NOUN
ajfa-9339	17	44	can	can	AUX
ajfa-9339	17	45	affect	affect	VERB
ajfa-9339	17	46	firms	firm	NOUN
ajfa-9339	17	47	’	’	PART
ajfa-9339	17	48	performance	performance	NOUN
ajfa-9339	17	49	(	(	PUNCT
ajfa-9339	17	50	dhaliwal	dhaliwal	PROPN
ajfa-9339	17	51	et	et	PROPN
ajfa-9339	17	52	al	al	PROPN
ajfa-9339	17	53	.	.	PROPN
ajfa-9339	17	54	2011	2011	NUM
ajfa-9339	17	55	;	;	PUNCT
ajfa-9339	17	56	cohen	cohen	PROPN
ajfa-9339	17	57	et	et	PROPN
ajfa-9339	17	58	al	al	PROPN
ajfa-9339	17	59	.	.	PROPN
ajfa-9339	17	60	2011	2011	NUM
ajfa-9339	17	61	;	;	PUNCT
ajfa-9339	17	62	cruise	cruise	NOUN
ajfa-9339	17	63	2011	2011	NUM
ajfa-9339	17	64	;	;	PUNCT
ajfa-9339	17	65	lev	lev	PROPN
ajfa-9339	17	66	et	et	PROPN
ajfa-9339	17	67	al	al	PROPN
ajfa-9339	17	68	.	.	PROPN
ajfa-9339	17	69	2010	2010	NUM
ajfa-9339	17	70	;	;	PUNCT
ajfa-9339	17	71	cica	cica	PROPN
ajfa-9339	17	72	survey	survey	PROPN
ajfa-9339	17	73	2010	2010	NUM
ajfa-9339	17	74	;	;	PUNCT
ajfa-9339	17	75	rodríguez	rodríguez	VERB
ajfa-9339	17	76	et	et	PROPN
ajfa-9339	17	77	al	al	PROPN
ajfa-9339	17	78	.	.	PROPN
ajfa-9339	17	79	2006	2006	NUM
ajfa-9339	17	80	;	;	PUNCT
ajfa-9339	17	81	gelb	gelb	NOUN
ajfa-9339	17	82	and	and	CCONJ
ajfa-9339	17	83	strawser	strawser	NOUN
ajfa-9339	17	84	2001	2001	NUM
ajfa-9339	17	85	)	)	PUNCT
ajfa-9339	17	86	,	,	PUNCT
ajfa-9339	17	87	there	there	PRON
ajfa-9339	17	88	is	be	VERB
ajfa-9339	17	89	yet	yet	ADV
ajfa-9339	17	90	systematic	systematic	ADJ
ajfa-9339	17	91	evidence	evidence	NOUN
ajfa-9339	17	92	on	on	ADP
ajfa-9339	17	93	the	the	DET
ajfa-9339	17	94	association	association	NOUN
ajfa-9339	17	95	between	between	ADP
ajfa-9339	17	96	material	material	NOUN
ajfa-9339	17	97	information	information	NOUN
ajfa-9339	17	98	disclosures	disclosure	NOUN
ajfa-9339	17	99	and	and	CCONJ
ajfa-9339	17	100	following	follow	VERB
ajfa-9339	17	101	economic	economic	ADJ
ajfa-9339	17	102	consequences	consequence	NOUN
ajfa-9339	17	103	.	.	PUNCT
ajfa-9339	18	1	particularly	particularly	ADV
ajfa-9339	18	2	a	a	DET
ajfa-9339	18	3	series	series	NOUN
ajfa-9339	18	4	of	of	ADP
ajfa-9339	18	5	food	food	NOUN
ajfa-9339	18	6	safety	safety	NOUN
ajfa-9339	18	7	scandals	scandal	NOUN
ajfa-9339	18	8	(	(	PUNCT
ajfa-9339	18	9	e.g.	e.g.	ADV
ajfa-9339	18	10	,	,	PUNCT
ajfa-9339	18	11	chang	chang	PROPN
ajfa-9339	18	12	chi	chi	PROPN
ajfa-9339	18	13	foodstuff	foodstuff	PROPN
ajfa-9339	18	14	factory	factory	PROPN
ajfa-9339	18	15	co.	co.	PROPN
ajfa-9339	18	16	,	,	PUNCT
ajfa-9339	18	17	flavor	flavor	VERB
ajfa-9339	18	18	full	full	ADJ
ajfa-9339	18	19	food	food	PROPN
ajfa-9339	18	20	inc	inc	PROPN
ajfa-9339	18	21	.	.	PROPN
ajfa-9339	18	22	and	and	CCONJ
ajfa-9339	18	23	ting	ting	PROPN
ajfa-9339	18	24	hsin	hsin	PROPN
ajfa-9339	18	25	international	international	PROPN
ajfa-9339	18	26	group	group	PROPN
ajfa-9339	18	27	)	)	PUNCT
ajfa-9339	18	28	led	lead	VERB
ajfa-9339	18	29	many	many	ADJ
ajfa-9339	18	30	to	to	PART
ajfa-9339	18	31	pay	pay	VERB
ajfa-9339	18	32	attention	attention	NOUN
ajfa-9339	18	33	to	to	ADP
ajfa-9339	18	34	the	the	DET
ajfa-9339	18	35	competence	competence	NOUN
ajfa-9339	18	36	of	of	ADP
ajfa-9339	18	37	companies	company	NOUN
ajfa-9339	18	38	and	and	CCONJ
ajfa-9339	18	39	the	the	DET
ajfa-9339	18	40	importance	importance	NOUN
ajfa-9339	18	41	of	of	ADP
ajfa-9339	18	42	material	material	ADJ
ajfa-9339	18	43	information	information	NOUN
ajfa-9339	18	44	disclosures	disclosure	NOUN
ajfa-9339	18	45	.	.	PUNCT
ajfa-9339	19	1	additionally	additionally	ADV
ajfa-9339	19	2	,	,	PUNCT
ajfa-9339	19	3	iatridis	iatridis	NOUN
ajfa-9339	19	4	and	and	CCONJ
ajfa-9339	19	5	alexakis	alexakis	PROPN
ajfa-9339	19	6	(	(	PUNCT
ajfa-9339	19	7	2012	2012	NUM
ajfa-9339	19	8	)	)	PUNCT
ajfa-9339	19	9	further	far	ADV
ajfa-9339	19	10	find	find	VERB
ajfa-9339	19	11	that	that	SCONJ
ajfa-9339	19	12	corporate	corporate	ADJ
ajfa-9339	19	13	disclosures	disclosure	NOUN
ajfa-9339	19	14	are	be	AUX
ajfa-9339	19	15	a	a	DET
ajfa-9339	19	16	more	more	ADV
ajfa-9339	19	17	reliable	reliable	ADJ
ajfa-9339	19	18	reflection	reflection	NOUN
ajfa-9339	19	19	of	of	ADP
ajfa-9339	19	20	a	a	DET
ajfa-9339	19	21	firm	firm	NOUN
ajfa-9339	19	22	’s	’s	PART
ajfa-9339	19	23	financial	financial	ADJ
ajfa-9339	19	24	health	health	NOUN
ajfa-9339	19	25	.	.	PUNCT
ajfa-9339	20	1	hence	hence	ADV
ajfa-9339	20	2	,	,	PUNCT
ajfa-9339	20	3	material	material	NOUN
ajfa-9339	20	4	information	information	NOUN
ajfa-9339	20	5	disclosures	disclosure	NOUN
ajfa-9339	20	6	can	can	AUX
ajfa-9339	20	7	asian	asian	ADJ
ajfa-9339	20	8	journal	journal	NOUN
ajfa-9339	20	9	of	of	ADP
ajfa-9339	20	10	finance	finance	PROPN
ajfa-9339	20	11	&	&	CCONJ
ajfa-9339	20	12	accounting	accounting	PROPN
ajfa-9339	20	13	issn	issn	PROPN
ajfa-9339	20	14	1946	1946	NUM
ajfa-9339	20	15	-	-	PUNCT
ajfa-9339	20	16	052x	052x	PROPN
ajfa-9339	20	17	2016	2016	NUM
ajfa-9339	20	18	,	,	PUNCT
ajfa-9339	20	19	vol	vol	NOUN
ajfa-9339	20	20	.	.	PROPN
ajfa-9339	20	21	8	8	NUM
ajfa-9339	20	22	,	,	PUNCT
ajfa-9339	20	23	no	no	INTJ
ajfa-9339	20	24	.	.	NOUN
ajfa-9339	20	25	1	1	NUM
ajfa-9339	20	26	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9339	20	27	184	184	NUM
ajfa-9339	20	28	interpret	interpret	NOUN
ajfa-9339	20	29	as	as	ADP
ajfa-9339	20	30	signals	signal	NOUN
ajfa-9339	20	31	of	of	ADP
ajfa-9339	20	32	firms	firm	NOUN
ajfa-9339	20	33	’	'	PUNCT
ajfa-9339	20	34	financial	financial	ADJ
ajfa-9339	20	35	health	health	NOUN
ajfa-9339	20	36	.	.	PUNCT
ajfa-9339	21	1	this	this	PRON
ajfa-9339	21	2	raises	raise	VERB
ajfa-9339	21	3	the	the	DET
ajfa-9339	21	4	question	question	NOUN
ajfa-9339	21	5	of	of	ADP
ajfa-9339	21	6	whether	whether	SCONJ
ajfa-9339	21	7	companies	company	NOUN
ajfa-9339	21	8	are	be	AUX
ajfa-9339	21	9	likely	likely	ADJ
ajfa-9339	21	10	to	to	PART
ajfa-9339	21	11	terminate	terminate	VERB
ajfa-9339	21	12	their	their	PRON
ajfa-9339	21	13	ceos	ceos	NOUN
ajfa-9339	21	14	when	when	SCONJ
ajfa-9339	21	15	they	they	PRON
ajfa-9339	21	16	think	think	VERB
ajfa-9339	21	17	the	the	DET
ajfa-9339	21	18	ceo	ceo	NOUN
ajfa-9339	21	19	shall	shall	AUX
ajfa-9339	21	20	be	be	AUX
ajfa-9339	21	21	responsible	responsible	ADJ
ajfa-9339	21	22	for	for	ADP
ajfa-9339	21	23	material	material	ADJ
ajfa-9339	21	24	information	information	NOUN
ajfa-9339	21	25	disclosures	disclosure	NOUN
ajfa-9339	21	26	.	.	PUNCT
ajfa-9339	22	1	the	the	DET
ajfa-9339	22	2	remainder	remainder	NOUN
ajfa-9339	22	3	of	of	ADP
ajfa-9339	22	4	this	this	DET
ajfa-9339	22	5	study	study	NOUN
ajfa-9339	22	6	is	be	AUX
ajfa-9339	22	7	organized	organize	VERB
ajfa-9339	22	8	as	as	SCONJ
ajfa-9339	22	9	follows	follow	VERB
ajfa-9339	22	10	:	:	PUNCT
ajfa-9339	22	11	section	section	NOUN
ajfa-9339	22	12	2	2	NUM
ajfa-9339	22	13	presents	present	VERB
ajfa-9339	22	14	a	a	DET
ajfa-9339	22	15	literature	literature	NOUN
ajfa-9339	22	16	review	review	NOUN
ajfa-9339	22	17	.	.	PUNCT
ajfa-9339	23	1	section	section	NOUN
ajfa-9339	23	2	3	3	NUM
ajfa-9339	23	3	describes	describe	VERB
ajfa-9339	23	4	the	the	DET
ajfa-9339	23	5	sample	sample	NOUN
ajfa-9339	23	6	selection	selection	NOUN
ajfa-9339	23	7	process	process	NOUN
ajfa-9339	23	8	and	and	CCONJ
ajfa-9339	23	9	research	research	NOUN
ajfa-9339	23	10	design	design	NOUN
ajfa-9339	23	11	.	.	PUNCT
ajfa-9339	24	1	section	section	NOUN
ajfa-9339	24	2	4	4	NUM
ajfa-9339	24	3	reports	report	VERB
ajfa-9339	24	4	the	the	DET
ajfa-9339	24	5	empirical	empirical	ADJ
ajfa-9339	24	6	results	result	NOUN
ajfa-9339	24	7	.	.	PUNCT
ajfa-9339	25	1	conclusions	conclusion	NOUN
ajfa-9339	25	2	are	be	AUX
ajfa-9339	25	3	discussed	discuss	VERB
ajfa-9339	25	4	in	in	ADP
ajfa-9339	25	5	section	section	NOUN
ajfa-9339	25	6	5	5	NUM
ajfa-9339	25	7	.	.	SYM
ajfa-9339	25	8	2	2	NUM
ajfa-9339	25	9	.	.	X
ajfa-9339	25	10	literature	literature	NOUN
ajfa-9339	25	11	review	review	PROPN
ajfa-9339	25	12	according	accord	VERB
ajfa-9339	25	13	to	to	ADP
ajfa-9339	25	14	furtado	furtado	PROPN
ajfa-9339	25	15	and	and	CCONJ
ajfa-9339	25	16	karen	karen	PROPN
ajfa-9339	25	17	(	(	PUNCT
ajfa-9339	25	18	1990	1990	NUM
ajfa-9339	25	19	)	)	PUNCT
ajfa-9339	25	20	,	,	PUNCT
ajfa-9339	25	21	the	the	DET
ajfa-9339	25	22	research	research	NOUN
ajfa-9339	25	23	on	on	ADP
ajfa-9339	25	24	executive	executive	ADJ
ajfa-9339	25	25	turnover	turnover	NOUN
ajfa-9339	25	26	comprises	comprise	VERB
ajfa-9339	25	27	three	three	NUM
ajfa-9339	25	28	broad	broad	ADJ
ajfa-9339	25	29	categories	category	NOUN
ajfa-9339	25	30	:	:	PUNCT
ajfa-9339	25	31	(	(	PUNCT
ajfa-9339	25	32	1	1	X
ajfa-9339	25	33	)	)	PUNCT
ajfa-9339	25	34	factors	factor	NOUN
ajfa-9339	25	35	contributing	contribute	VERB
ajfa-9339	25	36	to	to	ADP
ajfa-9339	25	37	turnover	turnover	NOUN
ajfa-9339	25	38	,	,	PUNCT
ajfa-9339	25	39	(	(	PUNCT
ajfa-9339	25	40	2	2	X
ajfa-9339	25	41	)	)	PUNCT
ajfa-9339	25	42	immediate	immediate	ADJ
ajfa-9339	25	43	market	market	NOUN
ajfa-9339	25	44	reactions	reaction	NOUN
ajfa-9339	25	45	to	to	ADP
ajfa-9339	25	46	executive	executive	ADJ
ajfa-9339	25	47	turnover	turnover	NOUN
ajfa-9339	25	48	events	event	NOUN
ajfa-9339	25	49	,	,	PUNCT
ajfa-9339	25	50	and	and	CCONJ
ajfa-9339	25	51	(	(	PUNCT
ajfa-9339	25	52	3	3	X
ajfa-9339	25	53	)	)	PUNCT
ajfa-9339	25	54	subsequent	subsequent	ADJ
ajfa-9339	25	55	performance	performance	NOUN
ajfa-9339	25	56	post	post	NOUN
ajfa-9339	25	57	management	management	NOUN
ajfa-9339	25	58	turnover	turnover	NOUN
ajfa-9339	25	59	.	.	PUNCT
ajfa-9339	26	1	many	many	ADJ
ajfa-9339	26	2	studies	study	NOUN
ajfa-9339	26	3	on	on	ADP
ajfa-9339	26	4	executive	executive	ADJ
ajfa-9339	26	5	turnover	turnover	NOUN
ajfa-9339	26	6	change	change	VERB
ajfa-9339	26	7	the	the	DET
ajfa-9339	26	8	focus	focus	NOUN
ajfa-9339	26	9	from	from	ADP
ajfa-9339	26	10	poor	poor	ADJ
ajfa-9339	26	11	performance	performance	NOUN
ajfa-9339	26	12	to	to	ADP
ajfa-9339	26	13	financial	financial	ADJ
ajfa-9339	26	14	reporting	reporting	NOUN
ajfa-9339	26	15	quality	quality	NOUN
ajfa-9339	26	16	.	.	PUNCT
ajfa-9339	27	1	and	and	CCONJ
ajfa-9339	27	2	,	,	PUNCT
ajfa-9339	27	3	these	these	DET
ajfa-9339	27	4	empirical	empirical	ADJ
ajfa-9339	27	5	studies	study	NOUN
ajfa-9339	27	6	have	have	AUX
ajfa-9339	27	7	proved	prove	VERB
ajfa-9339	27	8	the	the	DET
ajfa-9339	27	9	existence	existence	NOUN
ajfa-9339	27	10	of	of	ADP
ajfa-9339	27	11	the	the	DET
ajfa-9339	27	12	relationship	relationship	NOUN
ajfa-9339	27	13	between	between	ADP
ajfa-9339	27	14	poor	poor	ADJ
ajfa-9339	27	15	performance	performance	NOUN
ajfa-9339	27	16	and	and	CCONJ
ajfa-9339	27	17	the	the	DET
ajfa-9339	27	18	likelihood	likelihood	NOUN
ajfa-9339	27	19	of	of	ADP
ajfa-9339	27	20	managerial	managerial	ADJ
ajfa-9339	27	21	turnover	turnover	NOUN
ajfa-9339	27	22	(	(	PUNCT
ajfa-9339	27	23	coughlan	coughlan	NOUN
ajfa-9339	27	24	and	and	CCONJ
ajfa-9339	27	25	schmidt	schmidt	PROPN
ajfa-9339	27	26	1985	1985	NUM
ajfa-9339	27	27	;	;	PUNCT
ajfa-9339	27	28	warner	warner	PROPN
ajfa-9339	27	29	et	et	PROPN
ajfa-9339	27	30	al	al	PROPN
ajfa-9339	27	31	.	.	PROPN
ajfa-9339	27	32	1988	1988	NUM
ajfa-9339	27	33	;	;	PUNCT
ajfa-9339	27	34	weisbach	weisbach	NOUN
ajfa-9339	27	35	1988	1988	NUM
ajfa-9339	27	36	;	;	PUNCT
ajfa-9339	27	37	denis	denis	PROPN
ajfa-9339	27	38	et	et	PROPN
ajfa-9339	27	39	al	al	PROPN
ajfa-9339	27	40	.	.	PROPN
ajfa-9339	27	41	1997	1997	NUM
ajfa-9339	27	42	;	;	PUNCT
ajfa-9339	27	43	engel	engel	PROPN
ajfa-9339	27	44	et	et	PROPN
ajfa-9339	27	45	al	al	PROPN
ajfa-9339	27	46	.	.	PROPN
ajfa-9339	27	47	2003	2003	NUM
ajfa-9339	27	48	;	;	PUNCT
ajfa-9339	27	49	bonnier	bonnier	NOUN
ajfa-9339	27	50	and	and	CCONJ
ajfa-9339	27	51	bruner	bruner	PROPN
ajfa-9339	27	52	1989	1989	NUM
ajfa-9339	27	53	;	;	PUNCT
ajfa-9339	27	54	furtado	furtado	NOUN
ajfa-9339	27	55	and	and	CCONJ
ajfa-9339	27	56	rozeff	rozeff	NOUN
ajfa-9339	27	57	1987	1987	NUM
ajfa-9339	27	58	;	;	PUNCT
ajfa-9339	27	59	kaplan	kaplan	PROPN
ajfa-9339	27	60	and	and	CCONJ
ajfa-9339	27	61	minton	minton	PROPN
ajfa-9339	27	62	2006	2006	NUM
ajfa-9339	27	63	;	;	PUNCT
ajfa-9339	27	64	kim	kim	PROPN
ajfa-9339	27	65	2008	2008	NUM
ajfa-9339	27	66	;	;	PUNCT
ajfa-9339	27	67	karpoff	karpoff	PROPN
ajfa-9339	27	68	et	et	PROPN
ajfa-9339	27	69	al	al	PROPN
ajfa-9339	27	70	.	.	PROPN
ajfa-9339	27	71	2008	2008	NUM
ajfa-9339	27	72	)	)	PUNCT
ajfa-9339	27	73	.	.	PUNCT
ajfa-9339	28	1	in	in	ADP
ajfa-9339	28	2	this	this	DET
ajfa-9339	28	3	study	study	NOUN
ajfa-9339	28	4	,	,	PUNCT
ajfa-9339	28	5	i	i	PRON
ajfa-9339	28	6	focus	focus	VERB
ajfa-9339	28	7	on	on	ADP
ajfa-9339	28	8	whether	whether	SCONJ
ajfa-9339	28	9	material	material	NOUN
ajfa-9339	28	10	information	information	NOUN
ajfa-9339	28	11	disclosures	disclosure	NOUN
ajfa-9339	28	12	are	be	AUX
ajfa-9339	28	13	associated	associate	VERB
ajfa-9339	28	14	with	with	ADP
ajfa-9339	28	15	following	follow	VERB
ajfa-9339	28	16	executive	executive	ADJ
ajfa-9339	28	17	turnover	turnover	NOUN
ajfa-9339	28	18	,	,	PUNCT
ajfa-9339	28	19	because	because	SCONJ
ajfa-9339	28	20	i	i	PRON
ajfa-9339	28	21	argue	argue	VERB
ajfa-9339	28	22	that	that	SCONJ
ajfa-9339	28	23	the	the	DET
ajfa-9339	28	24	nature	nature	NOUN
ajfa-9339	28	25	of	of	ADP
ajfa-9339	28	26	material	material	NOUN
ajfa-9339	28	27	information	information	NOUN
ajfa-9339	28	28	disclosures	disclosure	NOUN
ajfa-9339	28	29	is	be	AUX
ajfa-9339	28	30	of	of	ADP
ajfa-9339	28	31	particular	particular	ADJ
ajfa-9339	28	32	importance	importance	NOUN
ajfa-9339	28	33	and	and	CCONJ
ajfa-9339	28	34	may	may	AUX
ajfa-9339	28	35	cause	cause	VERB
ajfa-9339	28	36	various	various	ADJ
ajfa-9339	28	37	influences	influence	NOUN
ajfa-9339	28	38	on	on	ADP
ajfa-9339	28	39	companies	company	NOUN
ajfa-9339	28	40	and	and	CCONJ
ajfa-9339	28	41	market	market	NOUN
ajfa-9339	28	42	participants	participant	NOUN
ajfa-9339	28	43	(	(	PUNCT
ajfa-9339	28	44	foster	foster	ADJ
ajfa-9339	28	45	and	and	CCONJ
ajfa-9339	28	46	viswanathan	viswanathan	PROPN
ajfa-9339	28	47	1993	1993	NUM
ajfa-9339	28	48	;	;	PUNCT
ajfa-9339	28	49	kim	kim	PROPN
ajfa-9339	28	50	and	and	CCONJ
ajfa-9339	28	51	verrecchia	verrecchia	VERB
ajfa-9339	28	52	1991	1991	NUM
ajfa-9339	28	53	;	;	PUNCT
ajfa-9339	28	54	holthausen	holthausen	NOUN
ajfa-9339	28	55	and	and	CCONJ
ajfa-9339	28	56	verrecchia	verrecchia	VERB
ajfa-9339	28	57	1988	1988	NUM
ajfa-9339	28	58	)	)	PUNCT
ajfa-9339	28	59	.	.	PUNCT
ajfa-9339	29	1	thus	thus	ADV
ajfa-9339	29	2	,	,	PUNCT
ajfa-9339	29	3	my	my	PRON
ajfa-9339	29	4	study	study	NOUN
ajfa-9339	29	5	represents	represent	VERB
ajfa-9339	29	6	initial	initial	ADJ
ajfa-9339	29	7	attempt	attempt	NOUN
ajfa-9339	29	8	to	to	PART
ajfa-9339	29	9	reveal	reveal	VERB
ajfa-9339	29	10	the	the	DET
ajfa-9339	29	11	intricacy	intricacy	NOUN
ajfa-9339	29	12	between	between	ADP
ajfa-9339	29	13	executive	executive	ADJ
ajfa-9339	29	14	turnover	turnover	NOUN
ajfa-9339	29	15	and	and	CCONJ
ajfa-9339	29	16	material	material	NOUN
ajfa-9339	29	17	information	information	NOUN
ajfa-9339	29	18	.	.	PUNCT
ajfa-9339	30	1	corporate	corporate	ADJ
ajfa-9339	30	2	disclosures	disclosure	NOUN
ajfa-9339	30	3	can	can	AUX
ajfa-9339	30	4	reduce	reduce	VERB
ajfa-9339	30	5	inefficiency	inefficiency	NOUN
ajfa-9339	30	6	in	in	ADP
ajfa-9339	30	7	the	the	DET
ajfa-9339	30	8	market	market	NOUN
ajfa-9339	30	9	and	and	CCONJ
ajfa-9339	30	10	identified	identify	VERB
ajfa-9339	30	11	the	the	DET
ajfa-9339	30	12	factors	factor	NOUN
ajfa-9339	30	13	underlying	underlie	VERB
ajfa-9339	30	14	the	the	DET
ajfa-9339	30	15	motives	motive	NOUN
ajfa-9339	30	16	of	of	ADP
ajfa-9339	30	17	mangers	manger	NOUN
ajfa-9339	30	18	in	in	ADP
ajfa-9339	30	19	the	the	DET
ajfa-9339	30	20	voluntarily	voluntarily	ADJ
ajfa-9339	30	21	disclosure	disclosure	NOUN
ajfa-9339	30	22	of	of	ADP
ajfa-9339	30	23	information	information	NOUN
ajfa-9339	30	24	(	(	PUNCT
ajfa-9339	30	25	lambert	lambert	PROPN
ajfa-9339	30	26	et	et	PROPN
ajfa-9339	30	27	al	al	PROPN
ajfa-9339	30	28	.	.	PROPN
ajfa-9339	30	29	2007	2007	NUM
ajfa-9339	30	30	;	;	PUNCT
ajfa-9339	30	31	core	core	NOUN
ajfa-9339	30	32	2001	2001	NUM
ajfa-9339	30	33	;	;	PUNCT
ajfa-9339	30	34	healy	healy	PROPN
ajfa-9339	30	35	and	and	CCONJ
ajfa-9339	30	36	palepu	palepu	NOUN
ajfa-9339	30	37	2001	2001	NUM
ajfa-9339	30	38	;	;	PUNCT
ajfa-9339	30	39	diamond	diamond	NOUN
ajfa-9339	30	40	and	and	CCONJ
ajfa-9339	30	41	verrecchia	verrecchia	VERB
ajfa-9339	30	42	1991	1991	NUM
ajfa-9339	30	43	)	)	PUNCT
ajfa-9339	30	44	,	,	PUNCT
ajfa-9339	30	45	and	and	CCONJ
ajfa-9339	30	46	these	these	DET
ajfa-9339	30	47	disclosures	disclosure	NOUN
ajfa-9339	30	48	are	be	AUX
ajfa-9339	30	49	associated	associate	VERB
ajfa-9339	30	50	with	with	ADP
ajfa-9339	30	51	management	management	NOUN
ajfa-9339	30	52	incentives	incentive	NOUN
ajfa-9339	30	53	(	(	PUNCT
ajfa-9339	30	54	merkley	merkley	NOUN
ajfa-9339	30	55	2014	2014	NUM
ajfa-9339	30	56	;	;	PUNCT
ajfa-9339	30	57	kravet	kravet	PROPN
ajfa-9339	30	58	and	and	CCONJ
ajfa-9339	30	59	muslu	muslu	NOUN
ajfa-9339	30	60	2013	2013	NUM
ajfa-9339	30	61	;	;	PUNCT
ajfa-9339	30	62	davis	davis	PROPN
ajfa-9339	30	63	et	et	PROPN
ajfa-9339	30	64	al	al	PROPN
ajfa-9339	30	65	.	.	PROPN
ajfa-9339	30	66	2012	2012	NUM
ajfa-9339	30	67	;	;	PUNCT
ajfa-9339	30	68	price	price	NOUN
ajfa-9339	30	69	et	et	PROPN
ajfa-9339	30	70	al	al	PROPN
ajfa-9339	30	71	.	.	PROPN
ajfa-9339	30	72	2012	2012	NUM
ajfa-9339	30	73	;	;	PUNCT
ajfa-9339	30	74	loughran	loughran	NOUN
ajfa-9339	30	75	and	and	CCONJ
ajfa-9339	30	76	mcdonald	mcdonald	PROPN
ajfa-9339	30	77	2011	2011	NUM
ajfa-9339	30	78	;	;	PUNCT
ajfa-9339	30	79	henry	henry	PROPN
ajfa-9339	30	80	2008	2008	NUM
ajfa-9339	30	81	;	;	PUNCT
ajfa-9339	30	82	li	li	PROPN
ajfa-9339	30	83	2006	2006	NUM
ajfa-9339	30	84	)	)	PUNCT
ajfa-9339	30	85	.	.	PUNCT
ajfa-9339	31	1	some	some	DET
ajfa-9339	31	2	studies	study	NOUN
ajfa-9339	31	3	(	(	PUNCT
ajfa-9339	31	4	desai	desai	PROPN
ajfa-9339	31	5	et	et	PROPN
ajfa-9339	31	6	al	al	PROPN
ajfa-9339	31	7	.	.	PROPN
ajfa-9339	31	8	2006	2006	NUM
ajfa-9339	31	9	;	;	PUNCT
ajfa-9339	31	10	arthuad	arthuad	PROPN
ajfa-9339	31	11	-	-	PUNCT
ajfa-9339	31	12	day	day	NOUN
ajfa-9339	31	13	et	et	PROPN
ajfa-9339	31	14	al	al	PROPN
ajfa-9339	31	15	.	.	PROPN
ajfa-9339	31	16	2006	2006	NUM
ajfa-9339	31	17	;	;	PUNCT
ajfa-9339	31	18	burks	burks	PROPN
ajfa-9339	31	19	2010	2010	NUM
ajfa-9339	31	20	;	;	PUNCT
ajfa-9339	31	21	collins	collins	PROPN
ajfa-9339	31	22	et	et	PROPN
ajfa-9339	31	23	al	al	PROPN
ajfa-9339	31	24	.	.	PROPN
ajfa-9339	31	25	2009	2009	NUM
ajfa-9339	31	26	)	)	PUNCT
ajfa-9339	31	27	further	far	ADV
ajfa-9339	31	28	reported	report	VERB
ajfa-9339	31	29	that	that	SCONJ
ajfa-9339	31	30	companies	company	NOUN
ajfa-9339	31	31	of	of	ADP
ajfa-9339	31	32	issuing	issue	VERB
ajfa-9339	31	33	material	material	NOUN
ajfa-9339	31	34	information	information	NOUN
ajfa-9339	31	35	generally	generally	ADV
ajfa-9339	31	36	experience	experience	VERB
ajfa-9339	31	37	a	a	DET
ajfa-9339	31	38	series	series	NOUN
ajfa-9339	31	39	of	of	ADP
ajfa-9339	31	40	turmoil	turmoil	NOUN
ajfa-9339	31	41	,	,	PUNCT
ajfa-9339	31	42	including	include	VERB
ajfa-9339	31	43	negative	negative	ADJ
ajfa-9339	31	44	publicity	publicity	NOUN
ajfa-9339	31	45	,	,	PUNCT
ajfa-9339	31	46	difficulty	difficulty	NOUN
ajfa-9339	31	47	in	in	ADP
ajfa-9339	31	48	accessing	access	VERB
ajfa-9339	31	49	capital	capital	NOUN
ajfa-9339	31	50	markets	market	NOUN
ajfa-9339	31	51	,	,	PUNCT
ajfa-9339	31	52	decrease	decrease	NOUN
ajfa-9339	31	53	in	in	ADP
ajfa-9339	31	54	stock	stock	NOUN
ajfa-9339	31	55	price	price	NOUN
ajfa-9339	31	56	,	,	PUNCT
ajfa-9339	31	57	lawsuits	lawsuit	NOUN
ajfa-9339	31	58	,	,	PUNCT
ajfa-9339	31	59	and	and	CCONJ
ajfa-9339	31	60	potential	potential	ADJ
ajfa-9339	31	61	enforcement	enforcement	NOUN
ajfa-9339	31	62	by	by	ADP
ajfa-9339	31	63	the	the	DET
ajfa-9339	31	64	securities	securities	PROPN
ajfa-9339	31	65	and	and	CCONJ
ajfa-9339	31	66	exchange	exchange	PROPN
ajfa-9339	31	67	commission	commission	PROPN
ajfa-9339	31	68	.	.	PUNCT
ajfa-9339	32	1	despite	despite	SCONJ
ajfa-9339	32	2	the	the	DET
ajfa-9339	32	3	growing	grow	VERB
ajfa-9339	32	4	importance	importance	NOUN
ajfa-9339	32	5	of	of	ADP
ajfa-9339	32	6	information	information	NOUN
ajfa-9339	32	7	regarding	regard	VERB
ajfa-9339	32	8	firms	firm	NOUN
ajfa-9339	32	9	’	'	PUNCT
ajfa-9339	32	10	voluntarily	voluntarily	ADV
ajfa-9339	32	11	disclosures	disclosure	NOUN
ajfa-9339	32	12	to	to	ADP
ajfa-9339	32	13	executive	executive	ADJ
ajfa-9339	32	14	turnover	turnover	NOUN
ajfa-9339	32	15	,	,	PUNCT
ajfa-9339	32	16	evidence	evidence	NOUN
ajfa-9339	32	17	on	on	ADP
ajfa-9339	32	18	its	its	PRON
ajfa-9339	32	19	role	role	NOUN
ajfa-9339	32	20	in	in	ADP
ajfa-9339	32	21	responsible	responsible	ADJ
ajfa-9339	32	22	behavior	behavior	NOUN
ajfa-9339	32	23	of	of	ADP
ajfa-9339	32	24	information	information	NOUN
ajfa-9339	32	25	disclosures	disclosure	NOUN
ajfa-9339	32	26	is	be	AUX
ajfa-9339	32	27	scant	scant	ADJ
ajfa-9339	32	28	.	.	PUNCT
ajfa-9339	33	1	in	in	ADP
ajfa-9339	33	2	particular	particular	ADJ
ajfa-9339	33	3	,	,	PUNCT
ajfa-9339	33	4	there	there	PRON
ajfa-9339	33	5	is	be	VERB
ajfa-9339	33	6	little	little	ADJ
ajfa-9339	33	7	evidence	evidence	NOUN
ajfa-9339	33	8	on	on	ADP
ajfa-9339	33	9	whether	whether	SCONJ
ajfa-9339	33	10	information	information	NOUN
ajfa-9339	33	11	about	about	ADP
ajfa-9339	33	12	executive	executive	ADJ
ajfa-9339	33	13	turnover	turnover	NOUN
ajfa-9339	33	14	conveyed	convey	VERB
ajfa-9339	33	15	through	through	ADP
ajfa-9339	33	16	material	material	NOUN
ajfa-9339	33	17	information	information	NOUN
ajfa-9339	33	18	provides	provide	VERB
ajfa-9339	33	19	incremental	incremental	ADJ
ajfa-9339	33	20	information	information	NOUN
ajfa-9339	33	21	to	to	ADP
ajfa-9339	33	22	investors	investor	NOUN
ajfa-9339	33	23	by	by	ADP
ajfa-9339	33	24	reducing	reduce	VERB
ajfa-9339	33	25	uncertainty	uncertainty	NOUN
ajfa-9339	33	26	.	.	PUNCT
ajfa-9339	34	1	therefore	therefore	ADV
ajfa-9339	34	2	,	,	PUNCT
ajfa-9339	34	3	i	i	PRON
ajfa-9339	34	4	examine	examine	VERB
ajfa-9339	34	5	whether	whether	SCONJ
ajfa-9339	34	6	companies	company	NOUN
ajfa-9339	34	7	are	be	AUX
ajfa-9339	34	8	more	more	ADV
ajfa-9339	34	9	likely	likely	ADJ
ajfa-9339	34	10	to	to	PART
ajfa-9339	34	11	terminate	terminate	VERB
ajfa-9339	34	12	their	their	PRON
ajfa-9339	34	13	ceos	ceos	NOUN
ajfa-9339	34	14	following	follow	VERB
ajfa-9339	34	15	material	material	NOUN
ajfa-9339	34	16	information	information	NOUN
ajfa-9339	34	17	announcements	announcement	NOUN
ajfa-9339	34	18	,	,	PUNCT
ajfa-9339	34	19	because	because	SCONJ
ajfa-9339	34	20	material	material	ADJ
ajfa-9339	34	21	information	information	NOUN
ajfa-9339	34	22	matters	matter	VERB
ajfa-9339	34	23	to	to	ADP
ajfa-9339	34	24	the	the	DET
ajfa-9339	34	25	market	market	NOUN
ajfa-9339	34	26	,	,	PUNCT
ajfa-9339	34	27	and	and	CCONJ
ajfa-9339	34	28	assessments	assessment	NOUN
ajfa-9339	34	29	of	of	ADP
ajfa-9339	34	30	disclosing	disclose	VERB
ajfa-9339	34	31	behavior	behavior	NOUN
ajfa-9339	34	32	can	can	AUX
ajfa-9339	34	33	potentially	potentially	ADV
ajfa-9339	34	34	provide	provide	VERB
ajfa-9339	34	35	useful	useful	ADJ
ajfa-9339	34	36	and	and	CCONJ
ajfa-9339	34	37	timely	timely	ADJ
ajfa-9339	34	38	information	information	NOUN
ajfa-9339	34	39	to	to	ADP
ajfa-9339	34	40	investors	investor	NOUN
ajfa-9339	34	41	.	.	PUNCT
ajfa-9339	35	1	when	when	SCONJ
ajfa-9339	35	2	a	a	DET
ajfa-9339	35	3	company	company	NOUN
ajfa-9339	35	4	issues	issue	VERB
ajfa-9339	35	5	its	its	PRON
ajfa-9339	35	6	relevance	relevance	NOUN
ajfa-9339	35	7	information	information	NOUN
ajfa-9339	35	8	through	through	ADP
ajfa-9339	35	9	the	the	DET
ajfa-9339	35	10	disclosure	disclosure	NOUN
ajfa-9339	35	11	of	of	ADP
ajfa-9339	35	12	material	material	NOUN
ajfa-9339	35	13	information	information	NOUN
ajfa-9339	35	14	,	,	PUNCT
ajfa-9339	35	15	market	market	NOUN
ajfa-9339	35	16	participants	participant	NOUN
ajfa-9339	35	17	may	may	AUX
ajfa-9339	35	18	interpret	interpret	VERB
ajfa-9339	35	19	executive	executive	ADJ
ajfa-9339	35	20	turnover	turnover	NOUN
ajfa-9339	35	21	following	follow	VERB
ajfa-9339	35	22	disclosing	disclose	VERB
ajfa-9339	35	23	decisions	decision	NOUN
ajfa-9339	35	24	as	as	ADP
ajfa-9339	35	25	responsible	responsible	ADJ
ajfa-9339	35	26	behavior	behavior	NOUN
ajfa-9339	35	27	.	.	PUNCT
ajfa-9339	36	1	asian	asian	ADJ
ajfa-9339	36	2	journal	journal	PROPN
ajfa-9339	36	3	of	of	ADP
ajfa-9339	36	4	finance	finance	PROPN
ajfa-9339	36	5	&	&	CCONJ
ajfa-9339	36	6	accounting	accounting	PROPN
ajfa-9339	36	7	issn	issn	PROPN
ajfa-9339	36	8	1946	1946	NUM
ajfa-9339	36	9	-	-	PUNCT
ajfa-9339	36	10	052x	052x	PROPN
ajfa-9339	36	11	2016	2016	NUM
ajfa-9339	36	12	,	,	PUNCT
ajfa-9339	36	13	vol	vol	NOUN
ajfa-9339	36	14	.	.	PROPN
ajfa-9339	36	15	8	8	NUM
ajfa-9339	36	16	,	,	PUNCT
ajfa-9339	36	17	no	no	INTJ
ajfa-9339	36	18	.	.	NOUN
ajfa-9339	36	19	1	1	NUM
ajfa-9339	36	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	36	21	185	185	NUM
ajfa-9339	36	22	3	3	NUM
ajfa-9339	36	23	.	.	PUNCT
ajfa-9339	36	24	research	research	NOUN
ajfa-9339	36	25	design	design	PROPN
ajfa-9339	36	26	3.1	3.1	NUM
ajfa-9339	36	27	.	.	PUNCT
ajfa-9339	37	1	data	datum	NOUN
ajfa-9339	37	2	sources	source	NOUN
ajfa-9339	37	3	to	to	PART
ajfa-9339	37	4	test	test	VERB
ajfa-9339	37	5	research	research	NOUN
ajfa-9339	37	6	questions	question	NOUN
ajfa-9339	37	7	,	,	PUNCT
ajfa-9339	37	8	i	i	PRON
ajfa-9339	37	9	collected	collect	VERB
ajfa-9339	37	10	publicly	publicly	ADV
ajfa-9339	37	11	listed	list	VERB
ajfa-9339	37	12	companies	company	NOUN
ajfa-9339	37	13	in	in	ADP
ajfa-9339	37	14	taiwan	taiwan	PROPN
ajfa-9339	37	15	over	over	ADP
ajfa-9339	37	16	the	the	DET
ajfa-9339	37	17	period	period	NOUN
ajfa-9339	37	18	from	from	ADP
ajfa-9339	37	19	2007	2007	NUM
ajfa-9339	37	20	to	to	ADP
ajfa-9339	37	21	2012	2012	NUM
ajfa-9339	37	22	.	.	PUNCT
ajfa-9339	38	1	my	my	PRON
ajfa-9339	38	2	sample	sample	NOUN
ajfa-9339	38	3	comprised	comprise	VERB
ajfa-9339	38	4	7,777	7,777	NUM
ajfa-9339	38	5	firm	firm	ADJ
ajfa-9339	38	6	-	-	PUNCT
ajfa-9339	38	7	year	year	NOUN
ajfa-9339	38	8	observations	observation	NOUN
ajfa-9339	38	9	and	and	CCONJ
ajfa-9339	38	10	this	this	DET
ajfa-9339	38	11	sample	sample	NOUN
ajfa-9339	38	12	was	be	AUX
ajfa-9339	38	13	identified	identify	VERB
ajfa-9339	38	14	through	through	ADP
ajfa-9339	38	15	two	two	NUM
ajfa-9339	38	16	sources	source	NOUN
ajfa-9339	38	17	.	.	PUNCT
ajfa-9339	39	1	i	i	PRON
ajfa-9339	39	2	began	begin	VERB
ajfa-9339	39	3	by	by	ADP
ajfa-9339	39	4	hand	hand	NOUN
ajfa-9339	39	5	collecting	collect	VERB
ajfa-9339	39	6	data	datum	NOUN
ajfa-9339	39	7	related	relate	VERB
ajfa-9339	39	8	to	to	ADP
ajfa-9339	39	9	types	type	NOUN
ajfa-9339	39	10	of	of	ADP
ajfa-9339	39	11	mi	mi	NOUN
ajfa-9339	39	12	disclosures	disclosure	NOUN
ajfa-9339	39	13	from	from	ADP
ajfa-9339	39	14	the	the	DET
ajfa-9339	39	15	market	market	NOUN
ajfa-9339	39	16	observation	observation	NOUN
ajfa-9339	39	17	post	post	NOUN
ajfa-9339	39	18	system	system	NOUN
ajfa-9339	39	19	.	.	PUNCT
ajfa-9339	40	1	i	i	PRON
ajfa-9339	40	2	then	then	ADV
ajfa-9339	40	3	accessed	access	VERB
ajfa-9339	40	4	company	company	NOUN
ajfa-9339	40	5	-	-	PUNCT
ajfa-9339	40	6	level	level	NOUN
ajfa-9339	40	7	data	datum	NOUN
ajfa-9339	40	8	related	relate	VERB
ajfa-9339	40	9	to	to	ADP
ajfa-9339	40	10	ceo	ceo	NOUN
ajfa-9339	40	11	turnover	turnover	NOUN
ajfa-9339	40	12	and	and	CCONJ
ajfa-9339	40	13	accounting	account	VERB
ajfa-9339	40	14	from	from	ADP
ajfa-9339	40	15	the	the	DET
ajfa-9339	40	16	taiwan	taiwan	PROPN
ajfa-9339	40	17	economic	economic	PROPN
ajfa-9339	40	18	journal	journal	PROPN
ajfa-9339	40	19	(	(	PUNCT
ajfa-9339	40	20	tej	tej	NOUN
ajfa-9339	40	21	)	)	PUNCT
ajfa-9339	40	22	database	database	NOUN
ajfa-9339	40	23	.	.	PUNCT
ajfa-9339	41	1	table	table	NOUN
ajfa-9339	41	2	1	1	NUM
ajfa-9339	41	3	provides	provide	VERB
ajfa-9339	41	4	the	the	DET
ajfa-9339	41	5	distribution	distribution	NOUN
ajfa-9339	41	6	of	of	ADP
ajfa-9339	41	7	research	research	NOUN
ajfa-9339	41	8	samples	sample	NOUN
ajfa-9339	41	9	across	across	ADP
ajfa-9339	41	10	industries	industry	NOUN
ajfa-9339	41	11	and	and	CCONJ
ajfa-9339	41	12	years	year	NOUN
ajfa-9339	41	13	and	and	CCONJ
ajfa-9339	41	14	shows	show	VERB
ajfa-9339	41	15	that	that	SCONJ
ajfa-9339	41	16	electronics	electronic	NOUN
ajfa-9339	41	17	industry	industry	NOUN
ajfa-9339	41	18	has	have	VERB
ajfa-9339	41	19	the	the	DET
ajfa-9339	41	20	highest	high	ADJ
ajfa-9339	41	21	percentages	percentage	NOUN
ajfa-9339	41	22	in	in	ADP
ajfa-9339	41	23	research	research	NOUN
ajfa-9339	41	24	samples	sample	NOUN
ajfa-9339	41	25	(	(	PUNCT
ajfa-9339	41	26	61.87	61.87	NUM
ajfa-9339	41	27	%	%	NOUN
ajfa-9339	41	28	)	)	PUNCT
ajfa-9339	41	29	,	,	PUNCT
ajfa-9339	41	30	while	while	SCONJ
ajfa-9339	41	31	cement	cement	NOUN
ajfa-9339	41	32	industry	industry	NOUN
ajfa-9339	41	33	has	have	VERB
ajfa-9339	41	34	the	the	DET
ajfa-9339	41	35	lowest	low	ADJ
ajfa-9339	41	36	percentages	percentage	NOUN
ajfa-9339	41	37	in	in	ADP
ajfa-9339	41	38	research	research	NOUN
ajfa-9339	41	39	samples	sample	NOUN
ajfa-9339	41	40	(	(	PUNCT
ajfa-9339	41	41	0.46	0.46	NUM
ajfa-9339	41	42	%	%	NOUN
ajfa-9339	41	43	)	)	PUNCT
ajfa-9339	41	44	.	.	PUNCT
ajfa-9339	42	1	table	table	NOUN
ajfa-9339	42	2	1	1	NUM
ajfa-9339	42	3	.	.	PUNCT
ajfa-9339	42	4	sample	sample	NOUN
ajfa-9339	42	5	distribution	distribution	NOUN
ajfa-9339	42	6	year	year	NOUN
ajfa-9339	42	7	industry	industry	NOUN
ajfa-9339	42	8	2007	2007	NUM
ajfa-9339	42	9	2008	2008	NUM
ajfa-9339	42	10	2009	2009	NUM
ajfa-9339	42	11	2010	2010	NUM
ajfa-9339	42	12	2011	2011	NUM
ajfa-9339	42	13	2012	2012	NUM
ajfa-9339	42	14	total	total	ADJ
ajfa-9339	42	15	chemicals	chemical	NOUN
ajfa-9339	42	16	76	76	NUM
ajfa-9339	42	17	78	78	NUM
ajfa-9339	42	18	80	80	NUM
ajfa-9339	42	19	81	81	NUM
ajfa-9339	42	20	86	86	NUM
ajfa-9339	42	21	88	88	NUM
ajfa-9339	42	22	489	489	NUM
ajfa-9339	42	23	cement	cement	NOUN
ajfa-9339	42	24	6	6	NUM
ajfa-9339	42	25	6	6	NUM
ajfa-9339	42	26	6	6	NUM
ajfa-9339	42	27	6	6	NUM
ajfa-9339	42	28	6	6	NUM
ajfa-9339	42	29	6	6	NUM
ajfa-9339	42	30	36	36	NUM
ajfa-9339	42	31	glass	glass	NOUN
ajfa-9339	42	32	&	&	CCONJ
ajfa-9339	42	33	ceramics	ceramic	NOUN
ajfa-9339	42	34	12	12	NUM
ajfa-9339	42	35	12	12	NUM
ajfa-9339	42	36	12	12	NUM
ajfa-9339	42	37	12	12	NUM
ajfa-9339	42	38	12	12	NUM
ajfa-9339	42	39	12	12	NUM
ajfa-9339	42	40	72	72	NUM
ajfa-9339	42	41	constructions	construction	NOUN
ajfa-9339	42	42	70	70	NUM
ajfa-9339	42	43	69	69	NUM
ajfa-9339	42	44	69	69	NUM
ajfa-9339	42	45	70	70	NUM
ajfa-9339	42	46	69	69	NUM
ajfa-9339	42	47	70	70	NUM
ajfa-9339	42	48	417	417	NUM
ajfa-9339	42	49	food	food	NOUN
ajfa-9339	42	50	24	24	NUM
ajfa-9339	42	51	24	24	NUM
ajfa-9339	42	52	24	24	NUM
ajfa-9339	42	53	24	24	NUM
ajfa-9339	42	54	25	25	NUM
ajfa-9339	42	55	25	25	NUM
ajfa-9339	42	56	146	146	NUM
ajfa-9339	42	57	textile	textile	NOUN
ajfa-9339	42	58	54	54	NUM
ajfa-9339	42	59	54	54	NUM
ajfa-9339	42	60	54	54	NUM
ajfa-9339	42	61	54	54	NUM
ajfa-9339	42	62	53	53	NUM
ajfa-9339	42	63	54	54	NUM
ajfa-9339	42	64	323	323	NUM
ajfa-9339	42	65	transportations	transportation	NOUN
ajfa-9339	42	66	24	24	NUM
ajfa-9339	42	67	23	23	NUM
ajfa-9339	42	68	23	23	NUM
ajfa-9339	42	69	23	23	NUM
ajfa-9339	42	70	24	24	NUM
ajfa-9339	42	71	24	24	NUM
ajfa-9339	42	72	141	141	NUM
ajfa-9339	42	73	trading	trading	NOUN
ajfa-9339	42	74	22	22	NUM
ajfa-9339	42	75	22	22	NUM
ajfa-9339	42	76	22	22	NUM
ajfa-9339	42	77	22	22	NUM
ajfa-9339	42	78	22	22	NUM
ajfa-9339	42	79	22	22	NUM
ajfa-9339	42	80	132	132	NUM
ajfa-9339	42	81	plastic	plastic	NOUN
ajfa-9339	42	82	25	25	NUM
ajfa-9339	42	83	25	25	NUM
ajfa-9339	42	84	25	25	NUM
ajfa-9339	42	85	26	26	NUM
ajfa-9339	42	86	26	26	NUM
ajfa-9339	42	87	26	26	NUM
ajfa-9339	42	88	153	153	NUM
ajfa-9339	42	89	electronics	electronic	NOUN
ajfa-9339	42	90	780	780	NUM
ajfa-9339	42	91	789	789	NUM
ajfa-9339	42	92	798	798	NUM
ajfa-9339	42	93	805	805	NUM
ajfa-9339	42	94	818	818	NUM
ajfa-9339	42	95	822	822	NUM
ajfa-9339	42	96	4,812	4,812	NUM
ajfa-9339	42	97	appliance	appliance	NOUN
ajfa-9339	42	98	&	&	CCONJ
ajfa-9339	42	99	cable	cable	PROPN
ajfa-9339	42	100	15	15	NUM
ajfa-9339	42	101	16	16	NUM
ajfa-9339	42	102	17	17	NUM
ajfa-9339	42	103	18	18	NUM
ajfa-9339	42	104	18	18	NUM
ajfa-9339	42	105	18	18	NUM
ajfa-9339	42	106	102	102	NUM
ajfa-9339	42	107	electric	electric	PROPN
ajfa-9339	42	108	&	&	CCONJ
ajfa-9339	42	109	machinery	machinery	PROPN
ajfa-9339	42	110	67	67	NUM
ajfa-9339	42	111	68	68	NUM
ajfa-9339	42	112	68	68	NUM
ajfa-9339	42	113	71	71	NUM
ajfa-9339	42	114	75	75	NUM
ajfa-9339	42	115	75	75	NUM
ajfa-9339	42	116	424	424	NUM
ajfa-9339	42	117	tourism	tourism	NOUN
ajfa-9339	42	118	19	19	NUM
ajfa-9339	42	119	20	20	NUM
ajfa-9339	42	120	20	20	NUM
ajfa-9339	42	121	20	20	NUM
ajfa-9339	42	122	19	19	NUM
ajfa-9339	42	123	19	19	NUM
ajfa-9339	42	124	117	117	NUM
ajfa-9339	42	125	others	other	NOUN
ajfa-9339	43	1	65	65	NUM
ajfa-9339	43	2	65	65	NUM
ajfa-9339	43	3	65	65	NUM
ajfa-9339	43	4	69	69	NUM
ajfa-9339	43	5	74	74	NUM
ajfa-9339	43	6	75	75	NUM
ajfa-9339	43	7	413	413	NUM
ajfa-9339	43	8	total	total	NOUN
ajfa-9339	43	9	1,259	1,259	NUM
ajfa-9339	43	10	1,271	1,271	NUM
ajfa-9339	43	11	1,283	1,283	NUM
ajfa-9339	43	12	1,301	1,301	NUM
ajfa-9339	43	13	1,327	1,327	NUM
ajfa-9339	43	14	1,336	1,336	NUM
ajfa-9339	43	15	7,777	7,777	NUM
ajfa-9339	43	16	3.2	3.2	NUM
ajfa-9339	43	17	model	model	NOUN
ajfa-9339	43	18	specification－material	specification－material	ADJ
ajfa-9339	43	19	information	information	NOUN
ajfa-9339	43	20	vs.	vs.	ADP
ajfa-9339	43	21	ceo	ceo	NOUN
ajfa-9339	43	22	turnover	turnover	NOUN
ajfa-9339	43	23	i	i	PRON
ajfa-9339	43	24	constructed	construct	VERB
ajfa-9339	43	25	a	a	DET
ajfa-9339	43	26	research	research	NOUN
ajfa-9339	43	27	model	model	NOUN
ajfa-9339	43	28	to	to	PART
ajfa-9339	43	29	explore	explore	VERB
ajfa-9339	43	30	whether	whether	SCONJ
ajfa-9339	43	31	material	material	NOUN
ajfa-9339	43	32	information	information	NOUN
ajfa-9339	43	33	is	be	AUX
ajfa-9339	43	34	associated	associate	VERB
ajfa-9339	43	35	with	with	ADP
ajfa-9339	43	36	ceo	ceo	NOUN
ajfa-9339	43	37	turnover	turnover	NOUN
ajfa-9339	43	38	,	,	PUNCT
ajfa-9339	43	39	and	and	CCONJ
ajfa-9339	43	40	test	test	NOUN
ajfa-9339	43	41	which	which	DET
ajfa-9339	43	42	types	type	NOUN
ajfa-9339	43	43	of	of	ADP
ajfa-9339	43	44	material	material	NOUN
ajfa-9339	43	45	information	information	NOUN
ajfa-9339	43	46	can	can	AUX
ajfa-9339	43	47	better	well	ADV
ajfa-9339	43	48	describe	describe	VERB
ajfa-9339	43	49	companies	company	NOUN
ajfa-9339	43	50	’	’	PART
ajfa-9339	43	51	reactions	reaction	NOUN
ajfa-9339	43	52	to	to	ADP
ajfa-9339	43	53	releases	release	NOUN
ajfa-9339	43	54	of	of	ADP
ajfa-9339	43	55	material	material	NOUN
ajfa-9339	43	56	information	information	NOUN
ajfa-9339	43	57	.	.	PUNCT
ajfa-9339	44	1	the	the	DET
ajfa-9339	44	2	research	research	NOUN
ajfa-9339	44	3	model	model	NOUN
ajfa-9339	44	4	(	(	PUNCT
ajfa-9339	44	5	1	1	X
ajfa-9339	44	6	)	)	PUNCT
ajfa-9339	44	7	is	be	AUX
ajfa-9339	44	8	as	as	SCONJ
ajfa-9339	44	9	follows	follow	VERB
ajfa-9339	44	10	:	:	PUNCT
ajfa-9339	44	11	)	)	PUNCT
ajfa-9339	44	12	1(,65432610	1(,65432610	NUM
ajfa-9339	45	1	tiyeargcosizelevlossroamiceo	tiyeargcosizelevlossroamiceo	ADJ
ajfa-9339	45	2	εϕααααααα	εϕααααααα	NOUN
ajfa-9339	45	3	+	+	PROPN
ajfa-9339	45	4	+	+	ADJ
ajfa-9339	45	5	+	+	ADJ
ajfa-9339	45	6	+	+	ADJ
ajfa-9339	45	7	+	+	ADJ
ajfa-9339	45	8	+	+	ADJ
ajfa-9339	45	9	+	+	ADJ
ajfa-9339	45	10	+	+	NOUN
ajfa-9339	45	11	=	=	NOUN
ajfa-9339	45	12	−	−	X
ajfa-9339	45	13	where	where	SCONJ
ajfa-9339	45	14	ceo	ceo	NOUN
ajfa-9339	45	15	equals	equal	VERB
ajfa-9339	45	16	1	1	NUM
ajfa-9339	45	17	if	if	SCONJ
ajfa-9339	45	18	the	the	DET
ajfa-9339	45	19	ceo	ceo	NOUN
ajfa-9339	45	20	leaves	leave	VERB
ajfa-9339	45	21	the	the	DET
ajfa-9339	45	22	company	company	NOUN
ajfa-9339	45	23	following	follow	VERB
ajfa-9339	45	24	the	the	DET
ajfa-9339	45	25	material	material	NOUN
ajfa-9339	45	26	information	information	NOUN
ajfa-9339	45	27	,	,	PUNCT
ajfa-9339	45	28	else	else	ADV
ajfa-9339	45	29	0	0	NUM
ajfa-9339	45	30	;	;	PUNCT
ajfa-9339	45	31	mi-1	mi-1	PUNCT
ajfa-9339	45	32	equals	equal	VERB
ajfa-9339	45	33	1	1	NUM
ajfa-9339	45	34	if	if	SCONJ
ajfa-9339	45	35	the	the	DET
ajfa-9339	45	36	company	company	NOUN
ajfa-9339	45	37	disclosed	disclose	VERB
ajfa-9339	45	38	material	material	NOUN
ajfa-9339	45	39	change	change	NOUN
ajfa-9339	45	40	in	in	ADP
ajfa-9339	45	41	shareholder	shareholder	NOUN
ajfa-9339	45	42	equity	equity	NOUN
ajfa-9339	45	43	,	,	PUNCT
ajfa-9339	45	44	else	else	ADV
ajfa-9339	45	45	0	0	NUM
ajfa-9339	45	46	;	;	PUNCT
ajfa-9339	45	47	mi-2	mi-2	NOUN
ajfa-9339	45	48	asian	asian	PROPN
ajfa-9339	45	49	journal	journal	PROPN
ajfa-9339	45	50	of	of	ADP
ajfa-9339	45	51	finance	finance	PROPN
ajfa-9339	45	52	&	&	CCONJ
ajfa-9339	45	53	accounting	accounting	PROPN
ajfa-9339	45	54	issn	issn	PROPN
ajfa-9339	45	55	1946	1946	NUM
ajfa-9339	45	56	-	-	PUNCT
ajfa-9339	45	57	052x	052x	PROPN
ajfa-9339	45	58	2016	2016	NUM
ajfa-9339	45	59	,	,	PUNCT
ajfa-9339	45	60	vol	vol	NOUN
ajfa-9339	45	61	.	.	PROPN
ajfa-9339	45	62	8	8	NUM
ajfa-9339	45	63	,	,	PUNCT
ajfa-9339	45	64	no	no	INTJ
ajfa-9339	45	65	.	.	NOUN
ajfa-9339	45	66	1	1	NUM
ajfa-9339	45	67	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	45	68	186	186	NUM
ajfa-9339	45	69	equals	equal	VERB
ajfa-9339	45	70	1	1	NUM
ajfa-9339	45	71	if	if	SCONJ
ajfa-9339	45	72	the	the	DET
ajfa-9339	45	73	company	company	NOUN
ajfa-9339	45	74	disclosed	disclose	VERB
ajfa-9339	45	75	material	material	NOUN
ajfa-9339	45	76	change	change	NOUN
ajfa-9339	45	77	in	in	ADP
ajfa-9339	45	78	business	business	NOUN
ajfa-9339	45	79	policy	policy	NOUN
ajfa-9339	45	80	,	,	PUNCT
ajfa-9339	45	81	else	else	ADV
ajfa-9339	45	82	0	0	NUM
ajfa-9339	45	83	;	;	PUNCT
ajfa-9339	45	84	mi-3	mi-3	X
ajfa-9339	45	85	equals	equal	VERB
ajfa-9339	45	86	1	1	NUM
ajfa-9339	45	87	if	if	SCONJ
ajfa-9339	45	88	the	the	DET
ajfa-9339	45	89	company	company	NOUN
ajfa-9339	45	90	disclosed	disclose	VERB
ajfa-9339	45	91	material	material	NOUN
ajfa-9339	45	92	disaster	disaster	NOUN
ajfa-9339	45	93	resulting	result	VERB
ajfa-9339	45	94	in	in	ADP
ajfa-9339	45	95	serious	serious	ADJ
ajfa-9339	45	96	reduction	reduction	NOUN
ajfa-9339	45	97	or	or	CCONJ
ajfa-9339	45	98	complete	complete	ADJ
ajfa-9339	45	99	cessation	cessation	NOUN
ajfa-9339	45	100	of	of	ADP
ajfa-9339	45	101	production	production	NOUN
ajfa-9339	45	102	,	,	PUNCT
ajfa-9339	45	103	else	else	ADV
ajfa-9339	45	104	0	0	NUM
ajfa-9339	45	105	;	;	PUNCT
ajfa-9339	45	106	mi-4	mi-4	PRON
ajfa-9339	45	107	equals	equal	VERB
ajfa-9339	45	108	1	1	NUM
ajfa-9339	45	109	if	if	SCONJ
ajfa-9339	45	110	the	the	DET
ajfa-9339	45	111	company	company	NOUN
ajfa-9339	45	112	disclosed	disclose	VERB
ajfa-9339	45	113	material	material	ADJ
ajfa-9339	45	114	effect	effect	NOUN
ajfa-9339	45	115	on	on	ADP
ajfa-9339	45	116	shareholders	shareholder	NOUN
ajfa-9339	45	117	'	'	PART
ajfa-9339	45	118	equity	equity	NOUN
ajfa-9339	45	119	or	or	CCONJ
ajfa-9339	45	120	company	company	NOUN
ajfa-9339	45	121	operations	operation	NOUN
ajfa-9339	45	122	resulting	result	VERB
ajfa-9339	45	123	from	from	ADP
ajfa-9339	45	124	a	a	DET
ajfa-9339	45	125	change	change	NOUN
ajfa-9339	45	126	in	in	ADP
ajfa-9339	45	127	laws	law	NOUN
ajfa-9339	45	128	,	,	PUNCT
ajfa-9339	45	129	regulations	regulation	NOUN
ajfa-9339	45	130	,	,	PUNCT
ajfa-9339	45	131	or	or	CCONJ
ajfa-9339	45	132	rules	rule	NOUN
ajfa-9339	45	133	of	of	ADP
ajfa-9339	45	134	the	the	DET
ajfa-9339	45	135	home	home	NOUN
ajfa-9339	45	136	country	country	NOUN
ajfa-9339	45	137	,	,	PUNCT
ajfa-9339	45	138	else	else	ADV
ajfa-9339	45	139	0	0	NUM
ajfa-9339	45	140	;	;	PUNCT
ajfa-9339	45	141	mi-5	mi-5	NOUN
ajfa-9339	45	142	equals	equal	VERB
ajfa-9339	45	143	1	1	NUM
ajfa-9339	45	144	if	if	SCONJ
ajfa-9339	45	145	the	the	DET
ajfa-9339	45	146	company	company	NOUN
ajfa-9339	45	147	disclosed	disclose	VERB
ajfa-9339	45	148	mass	mass	ADJ
ajfa-9339	45	149	media	medium	NOUN
ajfa-9339	45	150	reportage	reportage	NOUN
ajfa-9339	45	151	about	about	ADP
ajfa-9339	45	152	the	the	DET
ajfa-9339	45	153	parent	parent	NOUN
ajfa-9339	45	154	company	company	NOUN
ajfa-9339	45	155	sufficient	sufficient	ADJ
ajfa-9339	45	156	to	to	PART
ajfa-9339	45	157	affect	affect	VERB
ajfa-9339	45	158	securities	security	NOUN
ajfa-9339	45	159	prices	price	NOUN
ajfa-9339	45	160	of	of	ADP
ajfa-9339	45	161	a	a	DET
ajfa-9339	45	162	listed	list	VERB
ajfa-9339	45	163	subsidiary	subsidiary	NOUN
ajfa-9339	45	164	in	in	ADP
ajfa-9339	45	165	the	the	DET
ajfa-9339	45	166	roc	roc	PROPN
ajfa-9339	45	167	,	,	PUNCT
ajfa-9339	45	168	else	else	ADV
ajfa-9339	45	169	0	0	NUM
ajfa-9339	45	170	;	;	PUNCT
ajfa-9339	45	171	mi-6	mi-6	PRON
ajfa-9339	45	172	equals	equal	VERB
ajfa-9339	45	173	1	1	NUM
ajfa-9339	45	174	if	if	SCONJ
ajfa-9339	45	175	the	the	DET
ajfa-9339	45	176	company	company	NOUN
ajfa-9339	45	177	disclosed	disclose	VERB
ajfa-9339	45	178	occurrence	occurrence	NOUN
ajfa-9339	45	179	of	of	ADP
ajfa-9339	45	180	any	any	DET
ajfa-9339	45	181	other	other	ADJ
ajfa-9339	45	182	material	material	NOUN
ajfa-9339	45	183	event	event	NOUN
ajfa-9339	45	184	that	that	PRON
ajfa-9339	45	185	shall	shall	AUX
ajfa-9339	45	186	be	be	AUX
ajfa-9339	45	187	immediately	immediately	ADV
ajfa-9339	45	188	reported	report	VERB
ajfa-9339	45	189	pursuant	pursuant	ADJ
ajfa-9339	45	190	to	to	ADP
ajfa-9339	45	191	law	law	NOUN
ajfa-9339	45	192	or	or	CCONJ
ajfa-9339	45	193	regulation	regulation	NOUN
ajfa-9339	45	194	of	of	ADP
ajfa-9339	45	195	the	the	DET
ajfa-9339	45	196	foreign	foreign	ADJ
ajfa-9339	45	197	company	company	NOUN
ajfa-9339	45	198	's	's	PART
ajfa-9339	45	199	home	home	NOUN
ajfa-9339	45	200	country	country	NOUN
ajfa-9339	45	201	,	,	PUNCT
ajfa-9339	45	202	else	else	ADV
ajfa-9339	45	203	0	0	NUM
ajfa-9339	45	204	;	;	PUNCT
ajfa-9339	45	205	roa	roa	PROPN
ajfa-9339	45	206	equals	equal	VERB
ajfa-9339	45	207	net	net	ADJ
ajfa-9339	45	208	income	income	NOUN
ajfa-9339	45	209	divided	divide	VERB
ajfa-9339	45	210	by	by	ADP
ajfa-9339	45	211	total	total	ADJ
ajfa-9339	45	212	assets	asset	NOUN
ajfa-9339	45	213	;	;	PUNCT
ajfa-9339	45	214	loss	loss	NOUN
ajfa-9339	45	215	equals	equal	VERB
ajfa-9339	45	216	1	1	NUM
ajfa-9339	45	217	if	if	SCONJ
ajfa-9339	45	218	operating	operating	NOUN
ajfa-9339	45	219	income	income	NOUN
ajfa-9339	45	220	is	be	AUX
ajfa-9339	45	221	less	less	ADJ
ajfa-9339	45	222	than	than	ADP
ajfa-9339	45	223	zero	zero	NUM
ajfa-9339	45	224	,	,	PUNCT
ajfa-9339	45	225	else	else	ADV
ajfa-9339	45	226	0	0	NUM
ajfa-9339	45	227	;	;	PUNCT
ajfa-9339	45	228	lev	lev	NOUN
ajfa-9339	45	229	equals	equal	VERB
ajfa-9339	45	230	long	long	ADJ
ajfa-9339	45	231	-	-	PUNCT
ajfa-9339	45	232	term	term	NOUN
ajfa-9339	45	233	debt	debt	NOUN
ajfa-9339	45	234	divided	divide	VERB
ajfa-9339	45	235	by	by	ADP
ajfa-9339	45	236	total	total	ADJ
ajfa-9339	45	237	assets	asset	NOUN
ajfa-9339	45	238	;	;	PUNCT
ajfa-9339	45	239	size	size	NOUN
ajfa-9339	45	240	equals	equal	VERB
ajfa-9339	45	241	the	the	DET
ajfa-9339	45	242	natural	natural	ADJ
ajfa-9339	45	243	log	log	NOUN
ajfa-9339	45	244	of	of	ADP
ajfa-9339	45	245	total	total	ADJ
ajfa-9339	45	246	assets	asset	NOUN
ajfa-9339	45	247	;	;	PUNCT
ajfa-9339	45	248	gco	gco	PROPN
ajfa-9339	45	249	equals	equal	VERB
ajfa-9339	45	250	1	1	NUM
ajfa-9339	45	251	if	if	SCONJ
ajfa-9339	45	252	the	the	DET
ajfa-9339	45	253	company	company	NOUN
ajfa-9339	45	254	receives	receive	VERB
ajfa-9339	45	255	a	a	DET
ajfa-9339	45	256	going	go	VERB
ajfa-9339	45	257	concern	concern	NOUN
ajfa-9339	45	258	opinion	opinion	NOUN
ajfa-9339	45	259	,	,	PUNCT
ajfa-9339	45	260	else	else	ADV
ajfa-9339	45	261	0	0	NUM
ajfa-9339	45	262	;	;	PUNCT
ajfa-9339	45	263	and	and	CCONJ
ajfa-9339	45	264	year	year	NOUN
ajfa-9339	45	265	equals	equal	VERB
ajfa-9339	45	266	dummy	dummy	ADJ
ajfa-9339	45	267	variables	variable	NOUN
ajfa-9339	45	268	controlling	control	VERB
ajfa-9339	45	269	for	for	ADP
ajfa-9339	45	270	years	year	NOUN
ajfa-9339	45	271	.	.	PUNCT
ajfa-9339	46	1	4	4	X
ajfa-9339	46	2	.	.	NOUN
ajfa-9339	46	3	results	result	NOUN
ajfa-9339	46	4	and	and	CCONJ
ajfa-9339	46	5	analysis	analysis	NOUN
ajfa-9339	46	6	table	table	NOUN
ajfa-9339	46	7	2	2	NUM
ajfa-9339	46	8	presents	present	VERB
ajfa-9339	46	9	the	the	DET
ajfa-9339	46	10	descriptive	descriptive	ADJ
ajfa-9339	46	11	statistics	statistic	NOUN
ajfa-9339	46	12	for	for	ADP
ajfa-9339	46	13	all	all	DET
ajfa-9339	46	14	variables	variable	NOUN
ajfa-9339	46	15	used	use	VERB
ajfa-9339	46	16	in	in	ADP
ajfa-9339	46	17	our	our	PRON
ajfa-9339	46	18	research	research	NOUN
ajfa-9339	46	19	models	model	NOUN
ajfa-9339	46	20	,	,	PUNCT
ajfa-9339	46	21	partitioned	partition	VERB
ajfa-9339	46	22	by	by	ADP
ajfa-9339	46	23	two	two	NUM
ajfa-9339	46	24	subsamples	subsample	NOUN
ajfa-9339	46	25	:	:	PUNCT
ajfa-9339	46	26	cases	case	NOUN
ajfa-9339	46	27	of	of	ADP
ajfa-9339	46	28	companies	company	NOUN
ajfa-9339	46	29	with	with	ADP
ajfa-9339	46	30	ceo	ceo	NOUN
ajfa-9339	46	31	turnover	turnover	NOUN
ajfa-9339	46	32	(	(	PUNCT
ajfa-9339	46	33	n	n	NOUN
ajfa-9339	46	34	=	=	SYM
ajfa-9339	46	35	1,089	1,089	NUM
ajfa-9339	46	36	)	)	PUNCT
ajfa-9339	46	37	,	,	PUNCT
ajfa-9339	46	38	and	and	CCONJ
ajfa-9339	46	39	cases	case	NOUN
ajfa-9339	46	40	without	without	ADP
ajfa-9339	46	41	ceo	ceo	NOUN
ajfa-9339	46	42	turnover	turnover	NOUN
ajfa-9339	46	43	(	(	PUNCT
ajfa-9339	46	44	n	n	NOUN
ajfa-9339	46	45	=	=	SYM
ajfa-9339	46	46	6,688	6,688	NUM
ajfa-9339	46	47	)	)	PUNCT
ajfa-9339	46	48	.	.	PUNCT
ajfa-9339	47	1	as	as	ADP
ajfa-9339	47	2	such	such	ADJ
ajfa-9339	47	3	,	,	PUNCT
ajfa-9339	47	4	comparing	compare	VERB
ajfa-9339	47	5	two	two	NUM
ajfa-9339	47	6	subsamples	subsample	NOUN
ajfa-9339	47	7	provides	provide	VERB
ajfa-9339	47	8	evidence	evidence	NOUN
ajfa-9339	47	9	as	as	SCONJ
ajfa-9339	47	10	to	to	SCONJ
ajfa-9339	47	11	whether	whether	SCONJ
ajfa-9339	47	12	or	or	CCONJ
ajfa-9339	47	13	not	not	PART
ajfa-9339	47	14	ceo	ceo	VERB
ajfa-9339	47	15	turnover	turnover	NOUN
ajfa-9339	47	16	is	be	AUX
ajfa-9339	47	17	more	more	ADV
ajfa-9339	47	18	likely	likely	ADJ
ajfa-9339	47	19	to	to	PART
ajfa-9339	47	20	be	be	AUX
ajfa-9339	47	21	associated	associate	VERB
ajfa-9339	47	22	with	with	ADP
ajfa-9339	47	23	types	type	NOUN
ajfa-9339	47	24	of	of	ADP
ajfa-9339	47	25	material	material	NOUN
ajfa-9339	47	26	information	information	NOUN
ajfa-9339	47	27	.	.	PUNCT
ajfa-9339	48	1	the	the	DET
ajfa-9339	48	2	means	mean	NOUN
ajfa-9339	48	3	(	(	PUNCT
ajfa-9339	48	4	medians	median	NOUN
ajfa-9339	48	5	)	)	PUNCT
ajfa-9339	48	6	of	of	ADP
ajfa-9339	48	7	mi-1	mi-1	NOUN
ajfa-9339	48	8	,	,	PUNCT
ajfa-9339	48	9	mi-2	mi-2	NOUN
ajfa-9339	48	10	and	and	CCONJ
ajfa-9339	48	11	mi-4	mi-4	NOUN
ajfa-9339	48	12	reported	report	VERB
ajfa-9339	48	13	in	in	ADP
ajfa-9339	48	14	the	the	DET
ajfa-9339	48	15	subsample	subsample	NOUN
ajfa-9339	48	16	with	with	ADP
ajfa-9339	48	17	ceo	ceo	NOUN
ajfa-9339	48	18	turnover	turnover	NOUN
ajfa-9339	48	19	are	be	AUX
ajfa-9339	48	20	at	at	ADP
ajfa-9339	48	21	the	the	DET
ajfa-9339	48	22	0.01	0.01	NUM
ajfa-9339	48	23	level	level	NOUN
ajfa-9339	48	24	for	for	ADP
ajfa-9339	48	25	both	both	DET
ajfa-9339	48	26	tests	test	NOUN
ajfa-9339	48	27	,	,	PUNCT
ajfa-9339	48	28	which	which	PRON
ajfa-9339	48	29	is	be	AUX
ajfa-9339	48	30	significantly	significantly	ADV
ajfa-9339	48	31	larger	large	ADJ
ajfa-9339	48	32	than	than	ADP
ajfa-9339	48	33	those	those	PRON
ajfa-9339	48	34	reported	report	VERB
ajfa-9339	48	35	in	in	ADP
ajfa-9339	48	36	the	the	DET
ajfa-9339	48	37	subsample	subsample	NOUN
ajfa-9339	48	38	with	with	ADP
ajfa-9339	48	39	no	no	DET
ajfa-9339	48	40	ceo	ceo	NOUN
ajfa-9339	48	41	turnover	turnover	NOUN
ajfa-9339	48	42	.	.	PUNCT
ajfa-9339	49	1	in	in	ADP
ajfa-9339	49	2	addition	addition	NOUN
ajfa-9339	49	3	,	,	PUNCT
ajfa-9339	49	4	the	the	DET
ajfa-9339	49	5	means	mean	NOUN
ajfa-9339	49	6	(	(	PUNCT
ajfa-9339	49	7	medians	median	NOUN
ajfa-9339	49	8	)	)	PUNCT
ajfa-9339	49	9	of	of	ADP
ajfa-9339	49	10	loss	loss	NOUN
ajfa-9339	49	11	and	and	CCONJ
ajfa-9339	49	12	gco	gco	PROPN
ajfa-9339	49	13	reported	report	VERB
ajfa-9339	49	14	in	in	ADP
ajfa-9339	49	15	the	the	DET
ajfa-9339	49	16	ceo	ceo	NOUN
ajfa-9339	49	17	turnover	turnover	NOUN
ajfa-9339	49	18	subsample	subsample	NOUN
ajfa-9339	49	19	are	be	AUX
ajfa-9339	49	20	at	at	ADP
ajfa-9339	49	21	the	the	DET
ajfa-9339	49	22	0.01	0.01	NUM
ajfa-9339	49	23	level	level	NOUN
ajfa-9339	49	24	for	for	ADP
ajfa-9339	49	25	both	both	DET
ajfa-9339	49	26	tests	test	NOUN
ajfa-9339	49	27	,	,	PUNCT
ajfa-9339	49	28	which	which	PRON
ajfa-9339	49	29	is	be	AUX
ajfa-9339	49	30	significantly	significantly	ADV
ajfa-9339	49	31	larger	large	ADJ
ajfa-9339	49	32	than	than	ADP
ajfa-9339	49	33	those	those	PRON
ajfa-9339	49	34	reported	report	VERB
ajfa-9339	49	35	in	in	ADP
ajfa-9339	49	36	the	the	DET
ajfa-9339	49	37	subsample	subsample	NOUN
ajfa-9339	49	38	without	without	ADP
ajfa-9339	49	39	ceo	ceo	NOUN
ajfa-9339	49	40	turnover	turnover	NOUN
ajfa-9339	49	41	.	.	PUNCT
ajfa-9339	50	1	the	the	DET
ajfa-9339	50	2	means	mean	NOUN
ajfa-9339	50	3	(	(	PUNCT
ajfa-9339	50	4	medians	median	NOUN
ajfa-9339	50	5	)	)	PUNCT
ajfa-9339	50	6	of	of	ADP
ajfa-9339	50	7	roa	roa	NOUN
ajfa-9339	50	8	and	and	CCONJ
ajfa-9339	50	9	size	size	NOUN
ajfa-9339	50	10	reported	report	VERB
ajfa-9339	50	11	in	in	ADP
ajfa-9339	50	12	the	the	DET
ajfa-9339	50	13	ceo	ceo	NOUN
ajfa-9339	50	14	turnover	turnover	NOUN
ajfa-9339	50	15	subsample	subsample	NOUN
ajfa-9339	50	16	are	be	AUX
ajfa-9339	50	17	at	at	ADP
ajfa-9339	50	18	the	the	DET
ajfa-9339	50	19	0.01	0.01	NUM
ajfa-9339	50	20	level	level	NOUN
ajfa-9339	50	21	for	for	ADP
ajfa-9339	50	22	both	both	DET
ajfa-9339	50	23	tests	test	NOUN
ajfa-9339	50	24	,	,	PUNCT
ajfa-9339	50	25	which	which	PRON
ajfa-9339	50	26	is	be	AUX
ajfa-9339	50	27	significantly	significantly	ADV
ajfa-9339	50	28	smaller	small	ADJ
ajfa-9339	50	29	than	than	ADP
ajfa-9339	50	30	those	those	PRON
ajfa-9339	50	31	reported	report	VERB
ajfa-9339	50	32	in	in	ADP
ajfa-9339	50	33	the	the	DET
ajfa-9339	50	34	subsample	subsample	NOUN
ajfa-9339	50	35	without	without	ADP
ajfa-9339	50	36	ceo	ceo	NOUN
ajfa-9339	50	37	turnover	turnover	NOUN
ajfa-9339	50	38	.	.	PUNCT
ajfa-9339	51	1	univariate	univariate	ADJ
ajfa-9339	51	2	comparisons	comparison	NOUN
ajfa-9339	51	3	indicate	indicate	VERB
ajfa-9339	51	4	that	that	SCONJ
ajfa-9339	51	5	companies	company	NOUN
ajfa-9339	51	6	of	of	ADP
ajfa-9339	51	7	ceo	ceo	NOUN
ajfa-9339	51	8	turnover	turnover	NOUN
ajfa-9339	51	9	have	have	VERB
ajfa-9339	51	10	high	high	ADJ
ajfa-9339	51	11	more	more	ADJ
ajfa-9339	51	12	material	material	NOUN
ajfa-9339	51	13	information	information	NOUN
ajfa-9339	51	14	(	(	PUNCT
ajfa-9339	51	15	mi-1	mi-1	NOUN
ajfa-9339	51	16	,	,	PUNCT
ajfa-9339	51	17	mi-2	mi-2	NOUN
ajfa-9339	51	18	,	,	PUNCT
ajfa-9339	51	19	mi-4	mi-4	NOUN
ajfa-9339	51	20	)	)	PUNCT
ajfa-9339	51	21	,	,	PUNCT
ajfa-9339	51	22	perform	perform	VERB
ajfa-9339	51	23	bad	bad	ADJ
ajfa-9339	51	24	(	(	PUNCT
ajfa-9339	51	25	roa	roa	NOUN
ajfa-9339	51	26	)	)	PUNCT
ajfa-9339	51	27	and	and	CCONJ
ajfa-9339	51	28	suffer	suffer	VERB
ajfa-9339	51	29	more	more	ADJ
ajfa-9339	51	30	losses	loss	NOUN
ajfa-9339	51	31	(	(	PUNCT
ajfa-9339	51	32	loss	loss	NOUN
ajfa-9339	51	33	)	)	PUNCT
ajfa-9339	51	34	,	,	PUNCT
ajfa-9339	51	35	receive	receive	VERB
ajfa-9339	51	36	more	more	ADJ
ajfa-9339	51	37	going	go	VERB
ajfa-9339	51	38	-	-	PUNCT
ajfa-9339	51	39	concern	concern	NOUN
ajfa-9339	51	40	opinions	opinion	NOUN
ajfa-9339	51	41	(	(	PUNCT
ajfa-9339	51	42	gco	gco	PROPN
ajfa-9339	51	43	)	)	PUNCT
ajfa-9339	51	44	,	,	PUNCT
ajfa-9339	51	45	and	and	CCONJ
ajfa-9339	51	46	are	be	AUX
ajfa-9339	51	47	smaller	small	ADJ
ajfa-9339	51	48	in	in	ADP
ajfa-9339	51	49	size	size	NOUN
ajfa-9339	51	50	(	(	PUNCT
ajfa-9339	51	51	size	size	NOUN
ajfa-9339	51	52	)	)	PUNCT
ajfa-9339	51	53	than	than	ADP
ajfa-9339	51	54	companies	company	NOUN
ajfa-9339	51	55	without	without	ADP
ajfa-9339	51	56	ceo	ceo	NOUN
ajfa-9339	51	57	turnover	turnover	NOUN
ajfa-9339	51	58	.	.	PUNCT
ajfa-9339	52	1	overall	overall	ADV
ajfa-9339	52	2	,	,	PUNCT
ajfa-9339	52	3	my	my	PRON
ajfa-9339	52	4	findings	finding	NOUN
ajfa-9339	52	5	suggest	suggest	VERB
ajfa-9339	52	6	that	that	SCONJ
ajfa-9339	52	7	material	material	NOUN
ajfa-9339	52	8	information	information	NOUN
ajfa-9339	52	9	is	be	AUX
ajfa-9339	52	10	likely	likely	ADJ
ajfa-9339	52	11	to	to	PART
ajfa-9339	52	12	be	be	AUX
ajfa-9339	52	13	associated	associate	VERB
ajfa-9339	52	14	with	with	ADP
ajfa-9339	52	15	ceo	ceo	NOUN
ajfa-9339	52	16	turnover	turnover	NOUN
ajfa-9339	52	17	.	.	PUNCT
ajfa-9339	53	1	asian	asian	ADJ
ajfa-9339	53	2	journal	journal	PROPN
ajfa-9339	53	3	of	of	ADP
ajfa-9339	53	4	finance	finance	PROPN
ajfa-9339	53	5	&	&	CCONJ
ajfa-9339	53	6	accounting	accounting	PROPN
ajfa-9339	53	7	issn	issn	PROPN
ajfa-9339	53	8	1946	1946	NUM
ajfa-9339	53	9	-	-	PUNCT
ajfa-9339	53	10	052x	052x	PROPN
ajfa-9339	53	11	2016	2016	NUM
ajfa-9339	53	12	,	,	PUNCT
ajfa-9339	53	13	vol	vol	NOUN
ajfa-9339	53	14	.	.	PROPN
ajfa-9339	53	15	8	8	NUM
ajfa-9339	53	16	,	,	PUNCT
ajfa-9339	53	17	no	no	INTJ
ajfa-9339	53	18	.	.	NOUN
ajfa-9339	53	19	1	1	NUM
ajfa-9339	53	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	53	21	187	187	NUM
ajfa-9339	53	22	table	table	NOUN
ajfa-9339	53	23	2	2	NUM
ajfa-9339	53	24	.	.	PUNCT
ajfa-9339	53	25	descriptive	descriptive	ADJ
ajfa-9339	53	26	statistics	statistics	PROPN
ajfa-9339	53	27	ceo	ceo	NOUN
ajfa-9339	53	28	turnover	turnover	NOUN
ajfa-9339	53	29	(	(	PUNCT
ajfa-9339	53	30	n=1,089	n=1,089	NOUN
ajfa-9339	53	31	)	)	PUNCT
ajfa-9339	53	32	no	no	DET
ajfa-9339	53	33	ceo	ceo	NOUN
ajfa-9339	53	34	turnover	turnover	NOUN
ajfa-9339	53	35	(	(	PUNCT
ajfa-9339	53	36	n=6,688	n=6,688	NOUN
ajfa-9339	53	37	)	)	PUNCT
ajfa-9339	53	38	t	t	PROPN
ajfa-9339	53	39	-	-	PUNCT
ajfa-9339	53	40	test1	test1	PROPN
ajfa-9339	53	41	wilcoxon	wilcoxon	PROPN
ajfa-9339	53	42	variables	variable	NOUN
ajfa-9339	53	43	mean	mean	VERB
ajfa-9339	53	44	median	median	ADJ
ajfa-9339	53	45	mean	mean	NOUN
ajfa-9339	53	46	median	median	NOUN
ajfa-9339	53	47	mi-1	mi-1	NUM
ajfa-9339	53	48	0.672	0.672	SYM
ajfa-9339	53	49	1.000	1.000	NUM
ajfa-9339	53	50	0.608	0.608	NUM
ajfa-9339	53	51	1.000	1.000	NUM
ajfa-9339	53	52	4.028	4.028	NUM
ajfa-9339	53	53	*	*	PUNCT
ajfa-9339	53	54	*	*	PUNCT
ajfa-9339	53	55	*	*	PUNCT
ajfa-9339	53	56	4.024	4.024	NUM
ajfa-9339	53	57	*	*	PUNCT
ajfa-9339	53	58	*	*	PUNCT
ajfa-9339	53	59	*	*	NOUN
ajfa-9339	53	60	mi-2	mi-2	NOUN
ajfa-9339	53	61	0.914	0.914	NUM
ajfa-9339	53	62	1.000	1.000	NUM
ajfa-9339	53	63	0.859	0.859	NUM
ajfa-9339	53	64	1.000	1.000	NUM
ajfa-9339	53	65	4.895	4.895	NUM
ajfa-9339	53	66	*	*	PUNCT
ajfa-9339	53	67	*	*	PUNCT
ajfa-9339	53	68	*	*	PUNCT
ajfa-9339	53	69	4.888	4.888	NUM
ajfa-9339	53	70	*	*	PUNCT
ajfa-9339	53	71	*	*	PUNCT
ajfa-9339	53	72	*	*	PUNCT
ajfa-9339	53	73	mi-3	mi-3	INTJ
ajfa-9339	54	1	0.031	0.031	NUM
ajfa-9339	54	2	0.000	0.000	NUM
ajfa-9339	54	3	0.029	0.029	NUM
ajfa-9339	54	4	0.000	0.000	NUM
ajfa-9339	55	1	0.374	0.374	NUM
ajfa-9339	55	2	0.374	0.374	NUM
ajfa-9339	55	3	mi-4	mi-4	NOUN
ajfa-9339	55	4	0.803	0.803	NUM
ajfa-9339	55	5	1.000	1.000	NUM
ajfa-9339	55	6	0.768	0.768	NUM
ajfa-9339	55	7	1.000	1.000	NUM
ajfa-9339	55	8	2.577	2.577	NUM
ajfa-9339	55	9	*	*	PUNCT
ajfa-9339	55	10	*	*	PUNCT
ajfa-9339	55	11	*	*	PUNCT
ajfa-9339	55	12	2.576	2.576	NUM
ajfa-9339	55	13	*	*	PUNCT
ajfa-9339	55	14	*	*	PUNCT
ajfa-9339	55	15	*	*	NOUN
ajfa-9339	55	16	mi-5	mi-5	ADP
ajfa-9339	55	17	0.490	0.490	NUM
ajfa-9339	55	18	0.000	0.000	NUM
ajfa-9339	55	19	0.481	0.481	NUM
ajfa-9339	55	20	0.000	0.000	NUM
ajfa-9339	55	21	0.591	0.591	NUM
ajfa-9339	55	22	0.591	0.591	NUM
ajfa-9339	55	23	mi-6	mi-6	NOUN
ajfa-9339	55	24	0.021	0.021	NUM
ajfa-9339	55	25	0.000	0.000	NUM
ajfa-9339	55	26	0.020	0.020	NUM
ajfa-9339	55	27	0.000	0.000	NUM
ajfa-9339	55	28	0.269	0.269	NUM
ajfa-9339	55	29	0.269	0.269	NUM
ajfa-9339	55	30	roa	roa	NOUN
ajfa-9339	55	31	0.004	0.004	NUM
ajfa-9339	55	32	0.025	0.025	NUM
ajfa-9339	55	33	0.042	0.042	NUM
ajfa-9339	55	34	0.045	0.045	NUM
ajfa-9339	55	35	-10.520	-10.520	PROPN
ajfa-9339	55	36	*	*	PUNCT
ajfa-9339	55	37	*	*	PUNCT
ajfa-9339	55	38	*	*	PUNCT
ajfa-9339	55	39	-9.769	-9.769	PUNCT
ajfa-9339	55	40	*	*	PUNCT
ajfa-9339	55	41	*	*	PUNCT
ajfa-9339	55	42	*	*	PUNCT
ajfa-9339	55	43	loss	loss	NOUN
ajfa-9339	55	44	0.347	0.347	NUM
ajfa-9339	55	45	0.000	0.000	NUM
ajfa-9339	55	46	0.208	0.208	NUM
ajfa-9339	55	47	0.000	0.000	NUM
ajfa-9339	55	48	10.236	10.236	NUM
ajfa-9339	55	49	*	*	PUNCT
ajfa-9339	55	50	*	*	PUNCT
ajfa-9339	55	51	*	*	PUNCT
ajfa-9339	56	1	10.169	10.169	NUM
ajfa-9339	56	2	*	*	PUNCT
ajfa-9339	56	3	*	*	PUNCT
ajfa-9339	56	4	*	*	PUNCT
ajfa-9339	56	5	lev	lev	PROPN
ajfa-9339	56	6	0.076	0.076	NUM
ajfa-9339	56	7	0.027	0.027	NUM
ajfa-9339	56	8	0.069	0.069	NUM
ajfa-9339	56	9	0.026	0.026	NUM
ajfa-9339	56	10	2.067	2.067	NUM
ajfa-9339	56	11	*	*	PUNCT
ajfa-9339	56	12	*	*	PUNCT
ajfa-9339	56	13	1.067	1.067	NUM
ajfa-9339	56	14	size	size	NOUN
ajfa-9339	56	15	15.027	15.027	NUM
ajfa-9339	56	16	14.814	14.814	NUM
ajfa-9339	56	17	15.212	15.212	NUM
ajfa-9339	56	18	15.027	15.027	NUM
ajfa-9339	56	19	-3.866	-3.866	PUNCT
ajfa-9339	56	20	*	*	PUNCT
ajfa-9339	56	21	*	*	PUNCT
ajfa-9339	56	22	*	*	PUNCT
ajfa-9339	56	23	-4.465	-4.465	ADJ
ajfa-9339	56	24	*	*	PUNCT
ajfa-9339	56	25	*	*	PUNCT
ajfa-9339	56	26	*	*	PUNCT
ajfa-9339	56	27	gco	gco	PROPN
ajfa-9339	57	1	0.035	0.035	NUM
ajfa-9339	57	2	0.000	0.000	NUM
ajfa-9339	57	3	0.011	0.011	NUM
ajfa-9339	57	4	0.000	0.000	NUM
ajfa-9339	57	5	6.268	6.268	NUM
ajfa-9339	57	6	*	*	PUNCT
ajfa-9339	57	7	*	*	PUNCT
ajfa-9339	57	8	*	*	PUNCT
ajfa-9339	58	1	6.253	6.253	NUM
ajfa-9339	58	2	*	*	PUNCT
ajfa-9339	58	3	*	*	PUNCT
ajfa-9339	58	4	*	*	PUNCT
ajfa-9339	58	5	1	1	NUM
ajfa-9339	58	6	asterisks	asterisk	NOUN
ajfa-9339	58	7	*	*	NOUN
ajfa-9339	58	8	,	,	PUNCT
ajfa-9339	58	9	*	*	PUNCT
ajfa-9339	58	10	*	*	PUNCT
ajfa-9339	58	11	,	,	PUNCT
ajfa-9339	58	12	*	*	PUNCT
ajfa-9339	58	13	*	*	PUNCT
ajfa-9339	58	14	*	*	PUNCT
ajfa-9339	58	15	indicate	indicate	VERB
ajfa-9339	58	16	significance	significance	NOUN
ajfa-9339	58	17	at	at	ADP
ajfa-9339	58	18	the	the	DET
ajfa-9339	58	19	0.10	0.10	NUM
ajfa-9339	58	20	,	,	PUNCT
ajfa-9339	58	21	0.05	0.05	NUM
ajfa-9339	58	22	,	,	PUNCT
ajfa-9339	58	23	and	and	CCONJ
ajfa-9339	58	24	0.01	0.01	NUM
ajfa-9339	58	25	levels	level	NOUN
ajfa-9339	58	26	.	.	PUNCT
ajfa-9339	59	1	table	table	NOUN
ajfa-9339	59	2	3	3	NUM
ajfa-9339	59	3	represents	represent	VERB
ajfa-9339	59	4	the	the	DET
ajfa-9339	59	5	pearson	pearson	NOUN
ajfa-9339	59	6	correlation	correlation	NOUN
ajfa-9339	59	7	for	for	ADP
ajfa-9339	59	8	all	all	DET
ajfa-9339	59	9	variables	variable	NOUN
ajfa-9339	59	10	used	use	VERB
ajfa-9339	59	11	in	in	ADP
ajfa-9339	59	12	the	the	DET
ajfa-9339	59	13	research	research	NOUN
ajfa-9339	59	14	models	model	NOUN
ajfa-9339	59	15	.	.	PUNCT
ajfa-9339	60	1	results	result	NOUN
ajfa-9339	60	2	show	show	VERB
ajfa-9339	60	3	that	that	SCONJ
ajfa-9339	60	4	ceo	ceo	NOUN
ajfa-9339	60	5	is	be	AUX
ajfa-9339	60	6	positively	positively	ADV
ajfa-9339	60	7	correlated	correlate	VERB
ajfa-9339	60	8	with	with	ADP
ajfa-9339	60	9	mi-1	mi-1	PUNCT
ajfa-9339	60	10	(	(	PUNCT
ajfa-9339	60	11	0.046	0.046	NUM
ajfa-9339	60	12	)	)	PUNCT
ajfa-9339	60	13	,	,	PUNCT
ajfa-9339	60	14	mi-2	mi-2	NOUN
ajfa-9339	60	15	(	(	PUNCT
ajfa-9339	60	16	0.055	0.055	NUM
ajfa-9339	60	17	)	)	PUNCT
ajfa-9339	60	18	,	,	PUNCT
ajfa-9339	60	19	and	and	CCONJ
ajfa-9339	60	20	mi-4	mi-4	X
ajfa-9339	60	21	(	(	PUNCT
ajfa-9339	60	22	0.029	0.029	NUM
ajfa-9339	60	23	)	)	PUNCT
ajfa-9339	60	24	,	,	PUNCT
ajfa-9339	60	25	implying	imply	VERB
ajfa-9339	60	26	that	that	SCONJ
ajfa-9339	60	27	companies	company	NOUN
ajfa-9339	60	28	with	with	ADP
ajfa-9339	60	29	material	material	NOUN
ajfa-9339	60	30	information	information	NOUN
ajfa-9339	60	31	releases	release	NOUN
ajfa-9339	60	32	are	be	AUX
ajfa-9339	60	33	more	more	ADV
ajfa-9339	60	34	likely	likely	ADJ
ajfa-9339	60	35	to	to	PART
ajfa-9339	60	36	terminate	terminate	VERB
ajfa-9339	60	37	their	their	PRON
ajfa-9339	60	38	ceo	ceo	NOUN
ajfa-9339	60	39	.	.	PROPN
ajfa-9339	61	1	ceo	ceo	PROPN
ajfa-9339	61	2	was	be	AUX
ajfa-9339	61	3	also	also	ADV
ajfa-9339	61	4	shown	show	VERB
ajfa-9339	61	5	to	to	PART
ajfa-9339	61	6	be	be	AUX
ajfa-9339	61	7	correlated	correlate	VERB
ajfa-9339	61	8	with	with	ADP
ajfa-9339	61	9	roa	roa	PROPN
ajfa-9339	61	10	(	(	PUNCT
ajfa-9339	61	11	-0.019	-0.019	PROPN
ajfa-9339	61	12	)	)	PUNCT
ajfa-9339	61	13	,	,	PUNCT
ajfa-9339	61	14	loss	loss	NOUN
ajfa-9339	61	15	(	(	PUNCT
ajfa-9339	61	16	0.115	0.115	NUM
ajfa-9339	61	17	)	)	PUNCT
ajfa-9339	61	18	,	,	PUNCT
ajfa-9339	61	19	lev	lev	NOUN
ajfa-9339	61	20	(	(	PUNCT
ajfa-9339	61	21	0.023	0.023	NUM
ajfa-9339	61	22	)	)	PUNCT
ajfa-9339	61	23	,	,	PUNCT
ajfa-9339	61	24	size	size	NOUN
ajfa-9339	61	25	(	(	PUNCT
ajfa-9339	61	26	-0.044	-0.044	PROPN
ajfa-9339	61	27	)	)	PUNCT
ajfa-9339	61	28	,	,	PUNCT
ajfa-9339	61	29	and	and	CCONJ
ajfa-9339	61	30	gco	gco	PROPN
ajfa-9339	61	31	(	(	PUNCT
ajfa-9339	61	32	0.071	0.071	NUM
ajfa-9339	61	33	)	)	PUNCT
ajfa-9339	61	34	,	,	PUNCT
ajfa-9339	61	35	suggesting	suggest	VERB
ajfa-9339	61	36	that	that	SCONJ
ajfa-9339	61	37	smaller	small	ADJ
ajfa-9339	61	38	companies	company	NOUN
ajfa-9339	61	39	,	,	PUNCT
ajfa-9339	61	40	bad	bad	ADJ
ajfa-9339	61	41	performance	performance	NOUN
ajfa-9339	61	42	,	,	PUNCT
ajfa-9339	61	43	unfavorable	unfavorable	ADJ
ajfa-9339	61	44	audit	audit	NOUN
ajfa-9339	61	45	opinion	opinion	NOUN
ajfa-9339	61	46	,	,	PUNCT
ajfa-9339	61	47	and	and	CCONJ
ajfa-9339	61	48	those	those	PRON
ajfa-9339	61	49	with	with	ADP
ajfa-9339	61	50	more	more	ADV
ajfa-9339	61	51	pronounced	pronounced	ADJ
ajfa-9339	61	52	losses	loss	NOUN
ajfa-9339	61	53	and	and	CCONJ
ajfa-9339	61	54	higher	high	ADJ
ajfa-9339	61	55	leverage	leverage	NOUN
ajfa-9339	61	56	,	,	PUNCT
ajfa-9339	61	57	were	be	AUX
ajfa-9339	61	58	more	more	ADV
ajfa-9339	61	59	strongly	strongly	ADV
ajfa-9339	61	60	associated	associate	VERB
ajfa-9339	61	61	with	with	ADP
ajfa-9339	61	62	ceo	ceo	NOUN
ajfa-9339	61	63	turnover	turnover	NOUN
ajfa-9339	61	64	.	.	PUNCT
ajfa-9339	62	1	as	as	SCONJ
ajfa-9339	62	2	depicted	depict	VERB
ajfa-9339	62	3	in	in	ADP
ajfa-9339	62	4	this	this	DET
ajfa-9339	62	5	table	table	NOUN
ajfa-9339	62	6	,	,	PUNCT
ajfa-9339	62	7	most	most	ADJ
ajfa-9339	62	8	explanatory	explanatory	ADJ
ajfa-9339	62	9	variables	variable	NOUN
ajfa-9339	62	10	are	be	AUX
ajfa-9339	62	11	not	not	PART
ajfa-9339	62	12	significantly	significantly	ADV
ajfa-9339	62	13	correlated	correlate	VERB
ajfa-9339	62	14	to	to	ADP
ajfa-9339	62	15	each	each	DET
ajfa-9339	62	16	other	other	ADJ
ajfa-9339	62	17	.	.	PUNCT
ajfa-9339	63	1	i	i	PRON
ajfa-9339	63	2	also	also	ADV
ajfa-9339	63	3	estimate	estimate	VERB
ajfa-9339	63	4	variance	variance	NOUN
ajfa-9339	63	5	inflation	inflation	NOUN
ajfa-9339	63	6	factors	factor	NOUN
ajfa-9339	63	7	(	(	PUNCT
ajfa-9339	63	8	vifs	vifs	PROPN
ajfa-9339	63	9	)	)	PUNCT
ajfa-9339	63	10	to	to	PART
ajfa-9339	63	11	test	test	VERB
ajfa-9339	63	12	for	for	ADP
ajfa-9339	63	13	possible	possible	ADJ
ajfa-9339	63	14	multicollinearity	multicollinearity	NOUN
ajfa-9339	63	15	while	while	SCONJ
ajfa-9339	63	16	considering	consider	VERB
ajfa-9339	63	17	all	all	DET
ajfa-9339	63	18	independent	independent	ADJ
ajfa-9339	63	19	and	and	CCONJ
ajfa-9339	63	20	control	control	NOUN
ajfa-9339	63	21	variables	variable	NOUN
ajfa-9339	63	22	.	.	PUNCT
ajfa-9339	64	1	none	none	NOUN
ajfa-9339	64	2	of	of	ADP
ajfa-9339	64	3	the	the	DET
ajfa-9339	64	4	vifs	vif	NOUN
ajfa-9339	64	5	is	be	AUX
ajfa-9339	64	6	greater	great	ADJ
ajfa-9339	64	7	than	than	ADP
ajfa-9339	64	8	1.7	1.7	NUM
ajfa-9339	64	9	,	,	PUNCT
ajfa-9339	64	10	indicating	indicate	VERB
ajfa-9339	64	11	no	no	DET
ajfa-9339	64	12	presence	presence	NOUN
ajfa-9339	64	13	of	of	ADP
ajfa-9339	64	14	multicollinearity	multicollinearity	NOUN
ajfa-9339	64	15	in	in	ADP
ajfa-9339	64	16	my	my	PRON
ajfa-9339	64	17	study	study	NOUN
ajfa-9339	64	18	.	.	PUNCT
ajfa-9339	65	1	asian	asian	ADJ
ajfa-9339	65	2	journal	journal	PROPN
ajfa-9339	65	3	of	of	ADP
ajfa-9339	65	4	finance	finance	PROPN
ajfa-9339	65	5	&	&	CCONJ
ajfa-9339	65	6	accounting	accounting	PROPN
ajfa-9339	65	7	issn	issn	PROPN
ajfa-9339	65	8	1946	1946	NUM
ajfa-9339	65	9	-	-	PUNCT
ajfa-9339	65	10	052x	052x	PROPN
ajfa-9339	65	11	2016	2016	NUM
ajfa-9339	65	12	,	,	PUNCT
ajfa-9339	65	13	vol	vol	NOUN
ajfa-9339	65	14	.	.	PROPN
ajfa-9339	65	15	8	8	NUM
ajfa-9339	65	16	,	,	PUNCT
ajfa-9339	65	17	no	no	INTJ
ajfa-9339	65	18	.	.	NOUN
ajfa-9339	65	19	1	1	NUM
ajfa-9339	65	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	65	21	188	188	NUM
ajfa-9339	65	22	table	table	NOUN
ajfa-9339	65	23	3	3	NUM
ajfa-9339	65	24	.	.	PUNCT
ajfa-9339	65	25	correlation	correlation	NOUN
ajfa-9339	65	26	matrix	matrix	NOUN
ajfa-9339	65	27	variables	variable	VERB
ajfa-9339	65	28	1	1	NUM
ajfa-9339	65	29	mi1	mi1	PROPN
ajfa-9339	65	30	mi2	mi2	PROPN
ajfa-9339	65	31	mi3	mi3	PROPN
ajfa-9339	65	32	mi-4	mi-4	PROPN
ajfa-9339	65	33	mi-5	mi-5	PROPN
ajfa-9339	65	34	mi-6	mi-6	PROPN
ajfa-9339	65	35	roa	roa	PROPN
ajfa-9339	65	36	loss	loss	PROPN
ajfa-9339	65	37	lev	lev	NOUN
ajfa-9339	65	38	size	size	NOUN
ajfa-9339	65	39	gco	gco	PROPN
ajfa-9339	65	40	ceo	ceo	PROPN
ajfa-9339	65	41	0.046	0.046	NUM
ajfa-9339	65	42	*	*	PUNCT
ajfa-9339	65	43	0.055	0.055	NUM
ajfa-9339	65	44	*	*	PUNCT
ajfa-9339	65	45	0.004	0.004	NUM
ajfa-9339	65	46	0.029	0.029	NUM
ajfa-9339	65	47	*	*	PUNCT
ajfa-9339	65	48	0.007	0.007	NUM
ajfa-9339	65	49	0.003	0.003	NUM
ajfa-9339	65	50	-0.119	-0.119	SYM
ajfa-9339	65	51	*	*	NOUN
ajfa-9339	65	52	0.115	0.115	NUM
ajfa-9339	65	53	*	*	PUNCT
ajfa-9339	65	54	0.023	0.023	NUM
ajfa-9339	65	55	*	*	SYM
ajfa-9339	65	56	-0.044	-0.044	PROPN
ajfa-9339	65	57	*	*	PUNCT
ajfa-9339	65	58	0.071	0.071	NUM
ajfa-9339	65	59	*	*	PUNCT
ajfa-9339	65	60	mi-1	mi-1	NOUN
ajfa-9339	65	61	0.147	0.147	NUM
ajfa-9339	65	62	*	*	PUNCT
ajfa-9339	65	63	0.007	0.007	NUM
ajfa-9339	65	64	0.098	0.098	NUM
ajfa-9339	65	65	*	*	PUNCT
ajfa-9339	65	66	0.160	0.160	NUM
ajfa-9339	65	67	*	*	PUNCT
ajfa-9339	65	68	0.022	0.022	NUM
ajfa-9339	65	69	-0.018	-0.018	NUM
ajfa-9339	65	70	0.016	0.016	NUM
ajfa-9339	65	71	0.073	0.073	NUM
ajfa-9339	65	72	*	*	PUNCT
ajfa-9339	65	73	0.142	0.142	NUM
ajfa-9339	65	74	*	*	PUNCT
ajfa-9339	65	75	0.045	0.045	NUM
ajfa-9339	65	76	*	*	NOUN
ajfa-9339	65	77	mi-2	mi-2	NOUN
ajfa-9339	65	78	0.012	0.012	NUM
ajfa-9339	65	79	0.006	0.006	NUM
ajfa-9339	65	80	0.111	0.111	NUM
ajfa-9339	65	81	*	*	PUNCT
ajfa-9339	65	82	0.016	0.016	NUM
ajfa-9339	65	83	-0.019	-0.019	X
ajfa-9339	65	84	-0.006	-0.006	X
ajfa-9339	65	85	0.078	0.078	NUM
ajfa-9339	65	86	*	*	SYM
ajfa-9339	65	87	0.152	0.152	NUM
ajfa-9339	65	88	*	*	PUNCT
ajfa-9339	65	89	-0.020	-0.020	NOUN
ajfa-9339	65	90	mi-3	mi-3	X
ajfa-9339	66	1	-0.022	-0.022	NOUN
ajfa-9339	66	2	0.036	0.036	NUM
ajfa-9339	66	3	*	*	PUNCT
ajfa-9339	66	4	0.013	0.013	NUM
ajfa-9339	66	5	0.004	0.004	NUM
ajfa-9339	66	6	-0.004	-0.004	PUNCT
ajfa-9339	66	7	0.037	0.037	NUM
ajfa-9339	66	8	*	*	NOUN
ajfa-9339	66	9	0.048	0.048	NUM
ajfa-9339	66	10	*	*	NUM
ajfa-9339	66	11	-0.002	-0.002	PUNCT
ajfa-9339	66	12	mi-4	mi-4	NOUN
ajfa-9339	66	13	0.099	0.099	NUM
ajfa-9339	66	14	*	*	PUNCT
ajfa-9339	66	15	0.021	0.021	NUM
ajfa-9339	66	16	0.030	0.030	NUM
ajfa-9339	66	17	*	*	PUNCT
ajfa-9339	66	18	-0.040	-0.040	NUM
ajfa-9339	66	19	*	*	NOUN
ajfa-9339	66	20	0.038	0.038	NUM
ajfa-9339	66	21	*	*	PUNCT
ajfa-9339	66	22	0.094	0.094	NUM
ajfa-9339	66	23	*	*	PUNCT
ajfa-9339	66	24	-0.013	-0.013	PUNCT
ajfa-9339	66	25	mi-5	mi-5	NOUN
ajfa-9339	67	1	0.044	0.044	NUM
ajfa-9339	67	2	*	*	PUNCT
ajfa-9339	67	3	0.142	0.142	NUM
ajfa-9339	67	4	*	*	PUNCT
ajfa-9339	67	5	-0.129	-0.129	PUNCT
ajfa-9339	67	6	*	*	NOUN
ajfa-9339	67	7	0.100	0.100	NUM
ajfa-9339	67	8	*	*	SYM
ajfa-9339	67	9	0.394	0.394	NUM
ajfa-9339	67	10	*	*	PUNCT
ajfa-9339	67	11	-0.046	-0.046	PROPN
ajfa-9339	67	12	*	*	PUNCT
ajfa-9339	67	13	mi-6	mi-6	NOUN
ajfa-9339	68	1	-0.041	-0.041	PRON
ajfa-9339	68	2	*	*	NOUN
ajfa-9339	68	3	0.001	0.001	NUM
ajfa-9339	68	4	0.004	0.004	NUM
ajfa-9339	68	5	0.066	0.066	NUM
ajfa-9339	68	6	*	*	SYM
ajfa-9339	68	7	-0.009	-0.009	NUM
ajfa-9339	68	8	roa	roa	PROPN
ajfa-9339	68	9	-0.600	-0.600	PROPN
ajfa-9339	68	10	*	*	NOUN
ajfa-9339	68	11	-0.103	-0.103	NOUN
ajfa-9339	68	12	*	*	SYM
ajfa-9339	68	13	0.176	0.176	NUM
ajfa-9339	68	14	*	*	PUNCT
ajfa-9339	68	15	-0.228	-0.228	NOUN
ajfa-9339	68	16	*	*	NOUN
ajfa-9339	68	17	loss	loss	NOUN
ajfa-9339	68	18	0.115	0.115	NUM
ajfa-9339	68	19	*	*	PUNCT
ajfa-9339	69	1	-0.181	-0.181	ADJ
ajfa-9339	69	2	*	*	PUNCT
ajfa-9339	69	3	0.179	0.179	NUM
ajfa-9339	69	4	*	*	PUNCT
ajfa-9339	69	5	lev	lev	NOUN
ajfa-9339	69	6	0.294	0.294	NUM
ajfa-9339	69	7	*	*	NOUN
ajfa-9339	69	8	0.048	0.048	NUM
ajfa-9339	69	9	*	*	PUNCT
ajfa-9339	69	10	size	size	NOUN
ajfa-9339	69	11	-0.131	-0.131	PUNCT
ajfa-9339	69	12	*	*	SYM
ajfa-9339	69	13	1	1	NUM
ajfa-9339	69	14	*	*	PUNCT
ajfa-9339	69	15	indicates	indicate	VERB
ajfa-9339	69	16	significance	significance	NOUN
ajfa-9339	69	17	at	at	ADP
ajfa-9339	69	18	the	the	DET
ajfa-9339	69	19	5	5	NUM
ajfa-9339	69	20	percent	percent	NOUN
ajfa-9339	69	21	level	level	NOUN
ajfa-9339	69	22	.	.	PUNCT
ajfa-9339	70	1	table	table	NOUN
ajfa-9339	70	2	4	4	NUM
ajfa-9339	70	3	shows	show	VERB
ajfa-9339	70	4	empirical	empirical	ADJ
ajfa-9339	70	5	evidence	evidence	NOUN
ajfa-9339	70	6	for	for	ADP
ajfa-9339	70	7	companies	company	NOUN
ajfa-9339	70	8	of	of	ADP
ajfa-9339	70	9	issuing	issue	VERB
ajfa-9339	70	10	material	material	NOUN
ajfa-9339	70	11	information	information	NOUN
ajfa-9339	70	12	are	be	AUX
ajfa-9339	70	13	associated	associate	VERB
ajfa-9339	70	14	with	with	ADP
ajfa-9339	70	15	higher	high	ADJ
ajfa-9339	70	16	rates	rate	NOUN
ajfa-9339	70	17	of	of	ADP
ajfa-9339	70	18	ceo	ceo	NOUN
ajfa-9339	70	19	termination	termination	NOUN
ajfa-9339	70	20	.	.	PUNCT
ajfa-9339	71	1	as	as	SCONJ
ajfa-9339	71	2	predicted	predict	VERB
ajfa-9339	71	3	,	,	PUNCT
ajfa-9339	71	4	the	the	DET
ajfa-9339	71	5	coefficient	coefficient	NOUN
ajfa-9339	71	6	on	on	ADP
ajfa-9339	71	7	mi-1	mi-1	NOUN
ajfa-9339	71	8	,	,	PUNCT
ajfa-9339	71	9	mi-2	mi-2	NOUN
ajfa-9339	71	10	,	,	PUNCT
ajfa-9339	71	11	mi-4	mi-4	NOUN
ajfa-9339	71	12	,	,	PUNCT
ajfa-9339	71	13	and	and	CCONJ
ajfa-9339	71	14	mi-5	mi-5	NOUN
ajfa-9339	71	15	are	be	AUX
ajfa-9339	71	16	significantly	significantly	ADV
ajfa-9339	71	17	positive	positive	ADJ
ajfa-9339	71	18	at	at	ADP
ajfa-9339	71	19	least	least	ADJ
ajfa-9339	71	20	at	at	ADP
ajfa-9339	71	21	the	the	DET
ajfa-9339	71	22	0.05	0.05	NUM
ajfa-9339	71	23	significance	significance	NOUN
ajfa-9339	71	24	level	level	NOUN
ajfa-9339	71	25	,	,	PUNCT
ajfa-9339	71	26	suggesting	suggest	VERB
ajfa-9339	71	27	material	material	NOUN
ajfa-9339	71	28	information	information	NOUN
ajfa-9339	71	29	involving	involve	VERB
ajfa-9339	71	30	(	(	PUNCT
ajfa-9339	71	31	1	1	NUM
ajfa-9339	71	32	)	)	PUNCT
ajfa-9339	71	33	material	material	NOUN
ajfa-9339	71	34	change	change	NOUN
ajfa-9339	71	35	in	in	ADP
ajfa-9339	71	36	shareholder	shareholder	NOUN
ajfa-9339	71	37	equity	equity	NOUN
ajfa-9339	71	38	,	,	PUNCT
ajfa-9339	71	39	(	(	PUNCT
ajfa-9339	71	40	2	2	NUM
ajfa-9339	71	41	)	)	PUNCT
ajfa-9339	71	42	material	material	NOUN
ajfa-9339	71	43	change	change	NOUN
ajfa-9339	71	44	in	in	ADP
ajfa-9339	71	45	business	business	NOUN
ajfa-9339	71	46	policy	policy	NOUN
ajfa-9339	71	47	,	,	PUNCT
ajfa-9339	71	48	(	(	PUNCT
ajfa-9339	71	49	3	3	X
ajfa-9339	71	50	)	)	PUNCT
ajfa-9339	71	51	material	material	ADJ
ajfa-9339	71	52	effect	effect	NOUN
ajfa-9339	71	53	on	on	ADP
ajfa-9339	71	54	shareholders	shareholder	NOUN
ajfa-9339	71	55	'	'	PART
ajfa-9339	71	56	equity	equity	NOUN
ajfa-9339	71	57	or	or	CCONJ
ajfa-9339	71	58	company	company	NOUN
ajfa-9339	71	59	operations	operation	NOUN
ajfa-9339	71	60	resulting	result	VERB
ajfa-9339	71	61	from	from	ADP
ajfa-9339	71	62	a	a	DET
ajfa-9339	71	63	change	change	NOUN
ajfa-9339	71	64	in	in	ADP
ajfa-9339	71	65	laws	law	NOUN
ajfa-9339	71	66	,	,	PUNCT
ajfa-9339	71	67	regulations	regulation	NOUN
ajfa-9339	71	68	,	,	PUNCT
ajfa-9339	71	69	or	or	CCONJ
ajfa-9339	71	70	rules	rule	NOUN
ajfa-9339	71	71	of	of	ADP
ajfa-9339	71	72	the	the	DET
ajfa-9339	71	73	home	home	NOUN
ajfa-9339	71	74	country	country	NOUN
ajfa-9339	71	75	,	,	PUNCT
ajfa-9339	71	76	and	and	CCONJ
ajfa-9339	71	77	(	(	PUNCT
ajfa-9339	71	78	4	4	X
ajfa-9339	71	79	)	)	PUNCT
ajfa-9339	71	80	mass	mass	NOUN
ajfa-9339	71	81	media	medium	NOUN
ajfa-9339	71	82	reportage	reportage	NOUN
ajfa-9339	71	83	about	about	ADP
ajfa-9339	71	84	the	the	DET
ajfa-9339	71	85	parent	parent	NOUN
ajfa-9339	71	86	company	company	NOUN
ajfa-9339	71	87	sufficient	sufficient	ADJ
ajfa-9339	71	88	to	to	PART
ajfa-9339	71	89	affect	affect	VERB
ajfa-9339	71	90	securities	security	NOUN
ajfa-9339	71	91	prices	price	NOUN
ajfa-9339	71	92	of	of	ADP
ajfa-9339	71	93	a	a	DET
ajfa-9339	71	94	listed	list	VERB
ajfa-9339	71	95	subsidiary	subsidiary	NOUN
ajfa-9339	71	96	in	in	ADP
ajfa-9339	71	97	the	the	DET
ajfa-9339	71	98	roc	roc	NOUN
ajfa-9339	71	99	are	be	AUX
ajfa-9339	71	100	more	more	ADV
ajfa-9339	71	101	likely	likely	ADJ
ajfa-9339	71	102	to	to	PART
ajfa-9339	71	103	terminate	terminate	VERB
ajfa-9339	71	104	their	their	PRON
ajfa-9339	71	105	ceos	ceos	NOUN
ajfa-9339	71	106	following	follow	VERB
ajfa-9339	71	107	material	material	NOUN
ajfa-9339	71	108	information	information	NOUN
ajfa-9339	71	109	announcements	announcement	NOUN
ajfa-9339	71	110	.	.	PUNCT
ajfa-9339	72	1	the	the	DET
ajfa-9339	72	2	coefficients	coefficient	NOUN
ajfa-9339	72	3	on	on	ADP
ajfa-9339	72	4	control	control	NOUN
ajfa-9339	72	5	variables	variable	NOUN
ajfa-9339	72	6	(	(	PUNCT
ajfa-9339	72	7	roa	roa	NOUN
ajfa-9339	72	8	,	,	PUNCT
ajfa-9339	72	9	loss	loss	NOUN
ajfa-9339	72	10	,	,	PUNCT
ajfa-9339	72	11	size	size	NOUN
ajfa-9339	72	12	,	,	PUNCT
ajfa-9339	72	13	gco	gco	PROPN
ajfa-9339	72	14	)	)	PUNCT
ajfa-9339	72	15	indicate	indicate	VERB
ajfa-9339	72	16	that	that	SCONJ
ajfa-9339	72	17	companies	company	NOUN
ajfa-9339	72	18	with	with	ADP
ajfa-9339	72	19	better	well	ADJ
ajfa-9339	72	20	performance	performance	NOUN
ajfa-9339	72	21	(	(	PUNCT
ajfa-9339	72	22	roa	roa	PROPN
ajfa-9339	72	23	)	)	PUNCT
ajfa-9339	72	24	,	,	PUNCT
ajfa-9339	72	25	fewer	few	ADJ
ajfa-9339	72	26	losses	loss	NOUN
ajfa-9339	72	27	(	(	PUNCT
ajfa-9339	72	28	loss	loss	NOUN
ajfa-9339	72	29	)	)	PUNCT
ajfa-9339	72	30	,	,	PUNCT
ajfa-9339	72	31	larger	large	ADJ
ajfa-9339	72	32	size	size	NOUN
ajfa-9339	72	33	(	(	PUNCT
ajfa-9339	72	34	size	size	NOUN
ajfa-9339	72	35	)	)	PUNCT
ajfa-9339	72	36	and	and	CCONJ
ajfa-9339	72	37	fewer	few	ADJ
ajfa-9339	72	38	unfavorable	unfavorable	ADJ
ajfa-9339	72	39	opinions	opinion	NOUN
ajfa-9339	72	40	(	(	PUNCT
ajfa-9339	72	41	gco	gco	PROPN
ajfa-9339	72	42	)	)	PUNCT
ajfa-9339	72	43	are	be	AUX
ajfa-9339	72	44	associated	associate	VERB
ajfa-9339	72	45	with	with	ADP
ajfa-9339	72	46	lower	low	ADJ
ajfa-9339	72	47	ceo	ceo	NOUN
ajfa-9339	72	48	turnover	turnover	NOUN
ajfa-9339	72	49	rates	rate	NOUN
ajfa-9339	72	50	.	.	PUNCT
ajfa-9339	73	1	asian	asian	ADJ
ajfa-9339	73	2	journal	journal	PROPN
ajfa-9339	73	3	of	of	ADP
ajfa-9339	73	4	finance	finance	PROPN
ajfa-9339	73	5	&	&	CCONJ
ajfa-9339	73	6	accounting	accounting	PROPN
ajfa-9339	73	7	issn	issn	PROPN
ajfa-9339	73	8	1946	1946	NUM
ajfa-9339	73	9	-	-	PUNCT
ajfa-9339	73	10	052x	052x	PROPN
ajfa-9339	73	11	2016	2016	NUM
ajfa-9339	73	12	,	,	PUNCT
ajfa-9339	73	13	vol	vol	NOUN
ajfa-9339	73	14	.	.	PROPN
ajfa-9339	73	15	8	8	NUM
ajfa-9339	73	16	,	,	PUNCT
ajfa-9339	73	17	no	no	INTJ
ajfa-9339	73	18	.	.	NOUN
ajfa-9339	73	19	1	1	NUM
ajfa-9339	73	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	73	21	189	189	NUM
ajfa-9339	73	22	table	table	NOUN
ajfa-9339	73	23	4	4	NUM
ajfa-9339	73	24	.	.	PUNCT
ajfa-9339	73	25	material	material	NOUN
ajfa-9339	73	26	information	information	NOUN
ajfa-9339	73	27	and	and	CCONJ
ajfa-9339	73	28	ceo	ceo	NOUN
ajfa-9339	73	29	turnover	turnover	NOUN
ajfa-9339	73	30	variables	variable	NOUN
ajfa-9339	73	31	pred	pre	VERB
ajfa-9339	73	32	.	.	PUNCT
ajfa-9339	74	1	sign	sign	PROPN
ajfa-9339	74	2	coef	coef	PROPN
ajfa-9339	74	3	.	.	PUNCT
ajfa-9339	75	1	z	z	X
ajfa-9339	75	2	-	-	PUNCT
ajfa-9339	75	3	value1	value1	VERB
ajfa-9339	75	4	constant	constant	ADJ
ajfa-9339	75	5	-1.005	-1.005	X
ajfa-9339	75	6	-4.65	-4.65	NOUN
ajfa-9339	75	7	*	*	NOUN
ajfa-9339	75	8	*	*	PUNCT
ajfa-9339	75	9	*	*	PUNCT
ajfa-9339	75	10	mi-1	mi-1	PUNCT
ajfa-9339	75	11	＋/－	＋/－	ADJ
ajfa-9339	75	12	0.089	0.089	NUM
ajfa-9339	75	13	2.30	2.30	NUM
ajfa-9339	75	14	*	*	PUNCT
ajfa-9339	75	15	*	*	NOUN
ajfa-9339	75	16	mi-2	mi-2	NOUN
ajfa-9339	75	17	＋/－	＋/－	VERB
ajfa-9339	75	18	0.282	0.282	NUM
ajfa-9339	75	19	4.72	4.72	NUM
ajfa-9339	75	20	*	*	PUNCT
ajfa-9339	75	21	*	*	PUNCT
ajfa-9339	75	22	*	*	PUNCT
ajfa-9339	75	23	mi-3	mi-3	X
ajfa-9339	75	24	＋/－	＋/－	ADV
ajfa-9339	75	25	0.050	0.050	NUM
ajfa-9339	75	26	0.48	0.48	NUM
ajfa-9339	75	27	mi-4	mi-4	NOUN
ajfa-9339	75	28	＋/－	＋/－	NOUN
ajfa-9339	75	29	0.128	0.128	NUM
ajfa-9339	75	30	2.87	2.87	NUM
ajfa-9339	75	31	*	*	PUNCT
ajfa-9339	75	32	*	*	PUNCT
ajfa-9339	75	33	*	*	NOUN
ajfa-9339	75	34	mi-5	mi-5	NOUN
ajfa-9339	75	35	＋/－	＋/－	ADJ
ajfa-9339	75	36	0.082	0.082	NUM
ajfa-9339	75	37	2.09	2.09	NUM
ajfa-9339	75	38	*	*	PUNCT
ajfa-9339	75	39	*	*	NOUN
ajfa-9339	75	40	mi-6	mi-6	X
ajfa-9339	75	41	＋/－	＋/－	ADJ
ajfa-9339	75	42	-0.010	-0.010	ADV
ajfa-9339	75	43	-0.08	-0.08	NUM
ajfa-9339	75	44	roa	roa	NOUN
ajfa-9339	75	45	－	－	PROPN
ajfa-9339	75	46	-0.672	-0.672	PUNCT
ajfa-9339	75	47	-3.98	-3.98	NOUN
ajfa-9339	75	48	*	*	NOUN
ajfa-9339	75	49	*	*	NOUN
ajfa-9339	75	50	*	*	PUNCT
ajfa-9339	75	51	loss	loss	NOUN
ajfa-9339	75	52	＋	＋	NUM
ajfa-9339	75	53	0.254	0.254	NUM
ajfa-9339	75	54	5.12	5.12	NUM
ajfa-9339	75	55	*	*	PUNCT
ajfa-9339	75	56	*	*	PUNCT
ajfa-9339	75	57	*	*	PUNCT
ajfa-9339	75	58	lev	lev	NOUN
ajfa-9339	75	59	＋	＋	NUM
ajfa-9339	75	60	0.190	0.190	NUM
ajfa-9339	75	61	1.00	1.00	NUM
ajfa-9339	75	62	size	size	NOUN
ajfa-9339	75	63	＋/－	＋/－	ADV
ajfa-9339	75	64	-0.043	-0.043	PUNCT
ajfa-9339	75	65	-3.02	-3.02	NOUN
ajfa-9339	75	66	*	*	ADJ
ajfa-9339	75	67	*	*	PUNCT
ajfa-9339	75	68	*	*	PUNCT
ajfa-9339	75	69	gco	gco	X
ajfa-9339	75	70	＋	＋	X
ajfa-9339	75	71	0.327	0.327	NUM
ajfa-9339	75	72	2.46	2.46	NUM
ajfa-9339	75	73	*	*	PUNCT
ajfa-9339	75	74	*	*	PUNCT
ajfa-9339	75	75	*	*	PUNCT
ajfa-9339	75	76	year	year	NOUN
ajfa-9339	75	77	included	include	VERB
ajfa-9339	75	78	pseudo	pseudo	NOUN
ajfa-9339	75	79	r2	r2	NOUN
ajfa-9339	75	80	3.05	3.05	NUM
ajfa-9339	75	81	%	%	NOUN
ajfa-9339	75	82	nobs	nob	NOUN
ajfa-9339	75	83	.	.	PUNCT
ajfa-9339	76	1	7,777	7,777	NUM
ajfa-9339	76	2	1	1	NUM
ajfa-9339	76	3	asterisks	asterisk	NOUN
ajfa-9339	76	4	*	*	NOUN
ajfa-9339	76	5	,	,	PUNCT
ajfa-9339	76	6	*	*	PUNCT
ajfa-9339	76	7	*	*	PUNCT
ajfa-9339	76	8	,	,	PUNCT
ajfa-9339	76	9	*	*	PUNCT
ajfa-9339	76	10	*	*	PUNCT
ajfa-9339	76	11	*	*	PUNCT
ajfa-9339	76	12	indicate	indicate	VERB
ajfa-9339	76	13	significance	significance	NOUN
ajfa-9339	76	14	at	at	ADP
ajfa-9339	76	15	the	the	DET
ajfa-9339	76	16	0.10	0.10	NUM
ajfa-9339	76	17	,	,	PUNCT
ajfa-9339	76	18	0.05	0.05	NUM
ajfa-9339	76	19	,	,	PUNCT
ajfa-9339	76	20	and	and	CCONJ
ajfa-9339	76	21	0.01	0.01	NUM
ajfa-9339	76	22	levels	level	NOUN
ajfa-9339	76	23	,	,	PUNCT
ajfa-9339	76	24	respectively	respectively	ADV
ajfa-9339	76	25	.	.	PUNCT
ajfa-9339	77	1	one	one	NUM
ajfa-9339	77	2	-	-	PUNCT
ajfa-9339	77	3	tailed	tail	VERB
ajfa-9339	77	4	for	for	ADP
ajfa-9339	77	5	directional	directional	ADJ
ajfa-9339	77	6	expectations	expectation	NOUN
ajfa-9339	77	7	,	,	PUNCT
ajfa-9339	77	8	two	two	NUM
ajfa-9339	77	9	-	-	PUNCT
ajfa-9339	77	10	tailed	tail	VERB
ajfa-9339	77	11	for	for	ADP
ajfa-9339	77	12	others	other	NOUN
ajfa-9339	77	13	.	.	PUNCT
ajfa-9339	78	1	prior	prior	ADJ
ajfa-9339	78	2	studies	study	NOUN
ajfa-9339	78	3	suggest	suggest	VERB
ajfa-9339	78	4	that	that	SCONJ
ajfa-9339	78	5	considering	consider	VERB
ajfa-9339	78	6	different	different	ADJ
ajfa-9339	78	7	stages	stage	NOUN
ajfa-9339	78	8	of	of	ADP
ajfa-9339	78	9	firm	firm	ADJ
ajfa-9339	78	10	life	life	NOUN
ajfa-9339	78	11	cycle	cycle	NOUN
ajfa-9339	78	12	in	in	ADP
ajfa-9339	78	13	marking	mark	VERB
ajfa-9339	78	14	decisions	decision	NOUN
ajfa-9339	78	15	can	can	AUX
ajfa-9339	78	16	improve	improve	VERB
ajfa-9339	78	17	the	the	DET
ajfa-9339	78	18	ability	ability	NOUN
ajfa-9339	78	19	of	of	ADP
ajfa-9339	78	20	managers	manager	NOUN
ajfa-9339	78	21	to	to	PART
ajfa-9339	78	22	implement	implement	VERB
ajfa-9339	78	23	appropriate	appropriate	ADJ
ajfa-9339	78	24	strategies	strategy	NOUN
ajfa-9339	78	25	,	,	PUNCT
ajfa-9339	78	26	and	and	CCONJ
ajfa-9339	78	27	to	to	PART
ajfa-9339	78	28	benchmark	benchmark	VERB
ajfa-9339	78	29	their	their	PRON
ajfa-9339	78	30	performance	performance	NOUN
ajfa-9339	78	31	(	(	PUNCT
ajfa-9339	78	32	hanks	hanks	PROPN
ajfa-9339	78	33	et	et	PROPN
ajfa-9339	78	34	al	al	PROPN
ajfa-9339	78	35	.	.	PROPN
ajfa-9339	78	36	1993	1993	NUM
ajfa-9339	78	37	;	;	PUNCT
ajfa-9339	78	38	galbraith	galbraith	PROPN
ajfa-9339	78	39	1982	1982	NUM
ajfa-9339	78	40	)	)	PUNCT
ajfa-9339	78	41	.	.	PUNCT
ajfa-9339	79	1	thus	thus	ADV
ajfa-9339	79	2	,	,	PUNCT
ajfa-9339	79	3	i	i	PRON
ajfa-9339	79	4	partitioned	partition	VERB
ajfa-9339	79	5	the	the	DET
ajfa-9339	79	6	sample	sample	NOUN
ajfa-9339	79	7	into	into	ADP
ajfa-9339	79	8	the	the	DET
ajfa-9339	79	9	various	various	ADJ
ajfa-9339	79	10	stages	stage	NOUN
ajfa-9339	79	11	of	of	ADP
ajfa-9339	79	12	company	company	NOUN
ajfa-9339	79	13	life	life	NOUN
ajfa-9339	79	14	cycle	cycle	NOUN
ajfa-9339	79	15	in	in	ADP
ajfa-9339	79	16	order	order	NOUN
ajfa-9339	79	17	to	to	PART
ajfa-9339	79	18	determine	determine	VERB
ajfa-9339	79	19	whether	whether	SCONJ
ajfa-9339	79	20	life	life	NOUN
ajfa-9339	79	21	cycle	cycle	NOUN
ajfa-9339	79	22	stage	stage	NOUN
ajfa-9339	79	23	affects	affect	VERB
ajfa-9339	79	24	the	the	DET
ajfa-9339	79	25	relationship	relationship	NOUN
ajfa-9339	79	26	between	between	ADP
ajfa-9339	79	27	the	the	DET
ajfa-9339	79	28	disclosure	disclosure	NOUN
ajfa-9339	79	29	of	of	ADP
ajfa-9339	79	30	material	material	NOUN
ajfa-9339	79	31	information	information	NOUN
ajfa-9339	79	32	and	and	CCONJ
ajfa-9339	79	33	ceo	ceo	NOUN
ajfa-9339	79	34	turnover	turnover	NOUN
ajfa-9339	79	35	.	.	PUNCT
ajfa-9339	80	1	following	follow	VERB
ajfa-9339	80	2	prior	prior	ADJ
ajfa-9339	80	3	studies	study	NOUN
ajfa-9339	80	4	(	(	PUNCT
ajfa-9339	80	5	black	black	ADJ
ajfa-9339	80	6	1998	1998	NUM
ajfa-9339	80	7	;	;	PUNCT
ajfa-9339	80	8	anthony	anthony	PROPN
ajfa-9339	80	9	and	and	CCONJ
ajfa-9339	80	10	ramesh	ramesh	PROPN
ajfa-9339	80	11	1992	1992	NUM
ajfa-9339	80	12	)	)	PUNCT
ajfa-9339	80	13	,	,	PUNCT
ajfa-9339	80	14	i	i	PRON
ajfa-9339	80	15	first	first	ADV
ajfa-9339	80	16	construct	construct	VERB
ajfa-9339	80	17	life	life	NOUN
ajfa-9339	80	18	cycle	cycle	NOUN
ajfa-9339	80	19	model	model	NOUN
ajfa-9339	80	20	that	that	PRON
ajfa-9339	80	21	incorporates	incorporate	VERB
ajfa-9339	80	22	a	a	DET
ajfa-9339	80	23	firm	firm	NOUN
ajfa-9339	80	24	’s	’s	PART
ajfa-9339	80	25	five	five	NUM
ajfa-9339	80	26	-	-	PUNCT
ajfa-9339	80	27	year	year	NOUN
ajfa-9339	80	28	history	history	NOUN
ajfa-9339	80	29	of	of	ADP
ajfa-9339	80	30	four	four	NUM
ajfa-9339	80	31	classification	classification	NOUN
ajfa-9339	80	32	variables	variable	NOUN
ajfa-9339	80	33	:	:	PUNCT
ajfa-9339	80	34	age	age	NOUN
ajfa-9339	80	35	,	,	PUNCT
ajfa-9339	80	36	sales	sale	NOUN
ajfa-9339	80	37	growth	growth	NOUN
ajfa-9339	80	38	,	,	PUNCT
ajfa-9339	80	39	dividend	dividend	NOUN
ajfa-9339	80	40	yield	yield	NOUN
ajfa-9339	80	41	,	,	PUNCT
ajfa-9339	80	42	and	and	CCONJ
ajfa-9339	80	43	capital	capital	NOUN
ajfa-9339	80	44	expenditures	expenditure	NOUN
ajfa-9339	80	45	.	.	PUNCT
ajfa-9339	81	1	second	second	ADV
ajfa-9339	81	2	,	,	PUNCT
ajfa-9339	81	3	i	i	PRON
ajfa-9339	81	4	assign	assign	VERB
ajfa-9339	81	5	each	each	DET
ajfa-9339	81	6	firm	firm	ADJ
ajfa-9339	81	7	-	-	PUNCT
ajfa-9339	81	8	year	year	NOUN
ajfa-9339	81	9	scores	score	NOUN
ajfa-9339	81	10	based	base	VERB
ajfa-9339	81	11	on	on	ADP
ajfa-9339	81	12	their	their	PRON
ajfa-9339	81	13	relative	relative	ADJ
ajfa-9339	81	14	ranking	ranking	NOUN
ajfa-9339	81	15	of	of	ADP
ajfa-9339	81	16	these	these	DET
ajfa-9339	81	17	four	four	NUM
ajfa-9339	81	18	classification	classification	NOUN
ajfa-9339	81	19	variables	variable	NOUN
ajfa-9339	81	20	.	.	PUNCT
ajfa-9339	82	1	third	third	ADJ
ajfa-9339	82	2	,	,	PUNCT
ajfa-9339	82	3	the	the	DET
ajfa-9339	82	4	scores	score	NOUN
ajfa-9339	82	5	for	for	ADP
ajfa-9339	82	6	each	each	PRON
ajfa-9339	82	7	of	of	ADP
ajfa-9339	82	8	the	the	DET
ajfa-9339	82	9	four	four	NUM
ajfa-9339	82	10	classification	classification	NOUN
ajfa-9339	82	11	variables	variable	NOUN
ajfa-9339	82	12	combine	combine	VERB
ajfa-9339	82	13	into	into	ADP
ajfa-9339	82	14	a	a	DET
ajfa-9339	82	15	composite	composite	ADJ
ajfa-9339	82	16	score	score	NOUN
ajfa-9339	82	17	categorizing	categorize	VERB
ajfa-9339	82	18	each	each	DET
ajfa-9339	82	19	firm	firm	ADJ
ajfa-9339	82	20	-	-	PUNCT
ajfa-9339	82	21	year	year	NOUN
ajfa-9339	82	22	observation	observation	NOUN
ajfa-9339	82	23	into	into	ADP
ajfa-9339	82	24	one	one	NUM
ajfa-9339	82	25	of	of	ADP
ajfa-9339	82	26	the	the	DET
ajfa-9339	82	27	following	follow	VERB
ajfa-9339	82	28	three	three	NUM
ajfa-9339	82	29	life	life	NOUN
ajfa-9339	82	30	cycle	cycle	NOUN
ajfa-9339	82	31	stages	stage	NOUN
ajfa-9339	82	32	:	:	PUNCT
ajfa-9339	82	33	(	(	PUNCT
ajfa-9339	82	34	1	1	X
ajfa-9339	82	35	)	)	PUNCT
ajfa-9339	82	36	growth	growth	NOUN
ajfa-9339	82	37	,	,	PUNCT
ajfa-9339	82	38	(	(	PUNCT
ajfa-9339	82	39	2	2	NUM
ajfa-9339	82	40	)	)	PUNCT
ajfa-9339	82	41	maturity	maturity	NOUN
ajfa-9339	82	42	,	,	PUNCT
ajfa-9339	82	43	and	and	CCONJ
ajfa-9339	82	44	(	(	PUNCT
ajfa-9339	82	45	3	3	X
ajfa-9339	82	46	)	)	PUNCT
ajfa-9339	82	47	decline	decline	NOUN
ajfa-9339	82	48	.	.	PUNCT
ajfa-9339	83	1	table	table	NOUN
ajfa-9339	83	2	5	5	NUM
ajfa-9339	83	3	presents	present	VERB
ajfa-9339	83	4	the	the	DET
ajfa-9339	83	5	results	result	NOUN
ajfa-9339	83	6	related	relate	VERB
ajfa-9339	83	7	to	to	ADP
ajfa-9339	83	8	the	the	DET
ajfa-9339	83	9	association	association	NOUN
ajfa-9339	83	10	between	between	ADP
ajfa-9339	83	11	material	material	NOUN
ajfa-9339	83	12	information	information	NOUN
ajfa-9339	83	13	and	and	CCONJ
ajfa-9339	83	14	ceo	ceo	NOUN
ajfa-9339	83	15	turnover	turnover	NOUN
ajfa-9339	83	16	in	in	ADP
ajfa-9339	83	17	different	different	ADJ
ajfa-9339	83	18	stages	stage	NOUN
ajfa-9339	83	19	of	of	ADP
ajfa-9339	83	20	a	a	DET
ajfa-9339	83	21	company	company	NOUN
ajfa-9339	83	22	’s	’s	PART
ajfa-9339	83	23	life	life	NOUN
ajfa-9339	83	24	cycle	cycle	NOUN
ajfa-9339	83	25	.	.	PUNCT
ajfa-9339	84	1	surprisingly	surprisingly	ADV
ajfa-9339	84	2	,	,	PUNCT
ajfa-9339	84	3	coefficients	coefficient	NOUN
ajfa-9339	84	4	of	of	ADP
ajfa-9339	84	5	material	material	NOUN
ajfa-9339	84	6	information	information	NOUN
ajfa-9339	84	7	were	be	AUX
ajfa-9339	84	8	significant	significant	ADJ
ajfa-9339	84	9	(	(	PUNCT
ajfa-9339	84	10	at	at	ADP
ajfa-9339	84	11	least	least	ADJ
ajfa-9339	84	12	at	at	ADP
ajfa-9339	84	13	the	the	DET
ajfa-9339	84	14	5	5	NUM
ajfa-9339	84	15	%	%	NOUN
ajfa-9339	84	16	significance	significance	NOUN
ajfa-9339	84	17	level	level	NOUN
ajfa-9339	84	18	)	)	PUNCT
ajfa-9339	84	19	only	only	ADV
ajfa-9339	84	20	in	in	ADP
ajfa-9339	84	21	companies	company	NOUN
ajfa-9339	84	22	in	in	ADP
ajfa-9339	84	23	maturity	maturity	NOUN
ajfa-9339	84	24	and	and	CCONJ
ajfa-9339	84	25	decline	decline	NOUN
ajfa-9339	84	26	,	,	PUNCT
ajfa-9339	84	27	which	which	PRON
ajfa-9339	84	28	implies	imply	VERB
ajfa-9339	84	29	that	that	SCONJ
ajfa-9339	84	30	the	the	DET
ajfa-9339	84	31	disclosure	disclosure	NOUN
ajfa-9339	84	32	of	of	ADP
ajfa-9339	84	33	material	material	ADJ
ajfa-9339	84	34	information	information	NOUN
ajfa-9339	84	35	by	by	ADP
ajfa-9339	84	36	companies	company	NOUN
ajfa-9339	84	37	in	in	ADP
ajfa-9339	84	38	maturity	maturity	NOUN
ajfa-9339	84	39	and	and	CCONJ
ajfa-9339	84	40	decline	decline	NOUN
ajfa-9339	84	41	is	be	AUX
ajfa-9339	84	42	associated	associate	VERB
ajfa-9339	84	43	with	with	ADP
ajfa-9339	84	44	high	high	ADJ
ajfa-9339	84	45	ceo	ceo	NOUN
ajfa-9339	84	46	turnover	turnover	NOUN
ajfa-9339	84	47	.	.	PUNCT
ajfa-9339	85	1	on	on	ADP
ajfa-9339	85	2	the	the	DET
ajfa-9339	85	3	contrary	contrary	NOUN
ajfa-9339	85	4	,	,	PUNCT
ajfa-9339	85	5	none	none	NOUN
ajfa-9339	85	6	of	of	ADP
ajfa-9339	85	7	coefficient	coefficient	NOUN
ajfa-9339	85	8	of	of	ADP
ajfa-9339	85	9	material	material	ADJ
ajfa-9339	85	10	information	information	NOUN
ajfa-9339	85	11	in	in	ADP
ajfa-9339	85	12	growth	growth	NOUN
ajfa-9339	85	13	subsample	subsample	NOUN
ajfa-9339	85	14	is	be	AUX
ajfa-9339	85	15	significant	significant	ADJ
ajfa-9339	85	16	.	.	PUNCT
ajfa-9339	86	1	a	a	DET
ajfa-9339	86	2	possible	possible	ADJ
ajfa-9339	86	3	reason	reason	NOUN
ajfa-9339	86	4	underlying	underlie	VERB
ajfa-9339	86	5	this	this	DET
ajfa-9339	86	6	finding	finding	NOUN
ajfa-9339	86	7	is	be	AUX
ajfa-9339	86	8	that	that	SCONJ
ajfa-9339	86	9	growth	growth	NOUN
ajfa-9339	86	10	companies	company	NOUN
ajfa-9339	86	11	may	may	AUX
ajfa-9339	86	12	less	less	ADV
ajfa-9339	86	13	likely	likely	ADJ
ajfa-9339	86	14	to	to	PART
ajfa-9339	86	15	issue	issue	VERB
ajfa-9339	86	16	material	material	NOUN
ajfa-9339	86	17	information	information	NOUN
ajfa-9339	86	18	.	.	PUNCT
ajfa-9339	87	1	asian	asian	ADJ
ajfa-9339	87	2	journal	journal	PROPN
ajfa-9339	87	3	of	of	ADP
ajfa-9339	87	4	finance	finance	PROPN
ajfa-9339	87	5	&	&	CCONJ
ajfa-9339	87	6	accounting	accounting	PROPN
ajfa-9339	87	7	issn	issn	PROPN
ajfa-9339	87	8	1946	1946	NUM
ajfa-9339	87	9	-	-	PUNCT
ajfa-9339	87	10	052x	052x	PROPN
ajfa-9339	87	11	2016	2016	NUM
ajfa-9339	87	12	,	,	PUNCT
ajfa-9339	87	13	vol	vol	NOUN
ajfa-9339	87	14	.	.	PROPN
ajfa-9339	87	15	8	8	NUM
ajfa-9339	87	16	,	,	PUNCT
ajfa-9339	87	17	no	no	INTJ
ajfa-9339	87	18	.	.	NOUN
ajfa-9339	87	19	1	1	NUM
ajfa-9339	87	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	87	21	190	190	NUM
ajfa-9339	87	22	table	table	NOUN
ajfa-9339	87	23	5	5	NUM
ajfa-9339	87	24	.	.	PUNCT
ajfa-9339	87	25	material	material	NOUN
ajfa-9339	87	26	information	information	NOUN
ajfa-9339	87	27	and	and	CCONJ
ajfa-9339	87	28	ceo	ceo	NOUN
ajfa-9339	87	29	turnover	turnover	NOUN
ajfa-9339	87	30	:	:	PUNCT
ajfa-9339	87	31	consider	consider	VERB
ajfa-9339	87	32	life	life	NOUN
ajfa-9339	87	33	cycle	cycle	NOUN
ajfa-9339	87	34	(	(	PUNCT
ajfa-9339	87	35	1	1	NUM
ajfa-9339	87	36	)	)	PUNCT
ajfa-9339	87	37	(	(	PUNCT
ajfa-9339	87	38	2	2	NUM
ajfa-9339	87	39	)	)	PUNCT
ajfa-9339	87	40	(	(	PUNCT
ajfa-9339	87	41	3	3	X
ajfa-9339	87	42	)	)	PUNCT
ajfa-9339	87	43	growth	growth	NOUN
ajfa-9339	87	44	maturity	maturity	NOUN
ajfa-9339	87	45	decline	decline	NOUN
ajfa-9339	87	46	variables	variable	NOUN
ajfa-9339	87	47	pred	pre	VERB
ajfa-9339	87	48	.	.	PUNCT
ajfa-9339	88	1	sign	sign	PROPN
ajfa-9339	88	2	coef	coef	PROPN
ajfa-9339	88	3	.	.	PUNCT
ajfa-9339	89	1	z	z	X
ajfa-9339	89	2	-	-	PUNCT
ajfa-9339	89	3	value1	value1	PROPN
ajfa-9339	89	4	coef	coef	PROPN
ajfa-9339	89	5	.	.	PUNCT
ajfa-9339	90	1	z	z	NOUN
ajfa-9339	90	2	-	-	PUNCT
ajfa-9339	90	3	value	value	NOUN
ajfa-9339	90	4	coef	coef	NOUN
ajfa-9339	90	5	.	.	PUNCT
ajfa-9339	91	1	z	z	NOUN
ajfa-9339	91	2	-	-	PUNCT
ajfa-9339	91	3	value	value	NOUN
ajfa-9339	91	4	constant	constant	ADJ
ajfa-9339	91	5	-1.572	-1.572	NOUN
ajfa-9339	91	6	-3.48	-3.48	NOUN
ajfa-9339	91	7	*	*	PUNCT
ajfa-9339	91	8	*	*	PUNCT
ajfa-9339	91	9	*	*	PUNCT
ajfa-9339	91	10	-0.621	-0.621	PROPN
ajfa-9339	91	11	-2.15	-2.15	NOUN
ajfa-9339	91	12	*	*	NOUN
ajfa-9339	91	13	*	*	PUNCT
ajfa-9339	91	14	-1.546	-1.546	X
ajfa-9339	91	15	-3.04	-3.04	NOUN
ajfa-9339	91	16	*	*	PUNCT
ajfa-9339	91	17	*	*	PUNCT
ajfa-9339	91	18	*	*	PUNCT
ajfa-9339	91	19	mi-1	mi-1	PUNCT
ajfa-9339	91	20	＋/－	＋/－	ADJ
ajfa-9339	91	21	-0.011	-0.011	X
ajfa-9339	91	22	-0.12	-0.12	NUM
ajfa-9339	91	23	0.120	0.120	NUM
ajfa-9339	91	24	2.31	2.31	NUM
ajfa-9339	91	25	*	*	PUNCT
ajfa-9339	91	26	*	*	PUNCT
ajfa-9339	91	27	0.097	0.097	NUM
ajfa-9339	91	28	1.17	1.17	NUM
ajfa-9339	91	29	mi-2	mi-2	NOUN
ajfa-9339	91	30	＋/－	＋/－	ADP
ajfa-9339	91	31	0.163	0.163	NUM
ajfa-9339	91	32	1.29	1.29	NUM
ajfa-9339	91	33	0.264	0.264	NUM
ajfa-9339	91	34	3.23	3.23	NUM
ajfa-9339	91	35	*	*	PUNCT
ajfa-9339	91	36	*	*	PUNCT
ajfa-9339	91	37	*	*	PUNCT
ajfa-9339	91	38	0.468	0.468	NUM
ajfa-9339	91	39	3.68	3.68	NUM
ajfa-9339	91	40	*	*	PUNCT
ajfa-9339	91	41	*	*	PUNCT
ajfa-9339	91	42	*	*	PUNCT
ajfa-9339	91	43	mi-3	mi-3	X
ajfa-9339	91	44	＋/－	＋/－	VERB
ajfa-9339	91	45	0.163	0.163	NUM
ajfa-9339	91	46	0.83	0.83	NUM
ajfa-9339	91	47	0.043	0.043	NUM
ajfa-9339	91	48	0.31	0.31	NUM
ajfa-9339	91	49	-0.062	-0.062	PRON
ajfa-9339	91	50	-0.21	-0.21	NUM
ajfa-9339	91	51	mi-4	mi-4	NOUN
ajfa-9339	91	52	＋/－	＋/－	ADJ
ajfa-9339	91	53	0.133	0.133	NUM
ajfa-9339	91	54	1.47	1.47	NUM
ajfa-9339	91	55	0.070	0.070	NUM
ajfa-9339	91	56	1.18	1.18	NUM
ajfa-9339	91	57	0.328	0.328	NUM
ajfa-9339	91	58	3.00	3.00	NUM
ajfa-9339	91	59	*	*	PUNCT
ajfa-9339	91	60	*	*	PUNCT
ajfa-9339	91	61	*	*	NOUN
ajfa-9339	91	62	mi-5	mi-5	NOUN
ajfa-9339	91	63	＋/－	＋/－	ADJ
ajfa-9339	91	64	0.083	0.083	NUM
ajfa-9339	91	65	1.00	1.00	NUM
ajfa-9339	91	66	0.055	0.055	NUM
ajfa-9339	91	67	1.03	1.03	NUM
ajfa-9339	91	68	0.169	0.169	NUM
ajfa-9339	91	69	1.91	1.91	NUM
ajfa-9339	91	70	*	*	PUNCT
ajfa-9339	91	71	mi-6	mi-6	X
ajfa-9339	91	72	＋/－	＋/－	VERB
ajfa-9339	91	73	0.241	0.241	NUM
ajfa-9339	91	74	0.96	0.96	NUM
ajfa-9339	91	75	-0.225	-0.225	PUNCT
ajfa-9339	91	76	-1.24	-1.24	NUM
ajfa-9339	91	77	0.346	0.346	NUM
ajfa-9339	91	78	1.20	1.20	NUM
ajfa-9339	91	79	roa	roa	NOUN
ajfa-9339	91	80	－	－	ADJ
ajfa-9339	91	81	-0.732	-0.732	NOUN
ajfa-9339	91	82	-1.52	-1.52	NUM
ajfa-9339	91	83	-0.598	-0.598	ADJ
ajfa-9339	91	84	-3.12	-3.12	X
ajfa-9339	91	85	*	*	NOUN
ajfa-9339	91	86	*	*	PUNCT
ajfa-9339	91	87	*	*	PUNCT
ajfa-9339	91	88	-1.251	-1.251	PUNCT
ajfa-9339	91	89	-1.80	-1.80	ADJ
ajfa-9339	91	90	*	*	PUNCT
ajfa-9339	91	91	loss	loss	NOUN
ajfa-9339	91	92	＋	＋	PUNCT
ajfa-9339	91	93	0.283	0.283	NUM
ajfa-9339	91	94	2.40	2.40	NUM
ajfa-9339	91	95	*	*	PUNCT
ajfa-9339	91	96	*	*	PUNCT
ajfa-9339	91	97	0.280	0.280	NUM
ajfa-9339	91	98	4.39	4.39	NUM
ajfa-9339	91	99	*	*	PUNCT
ajfa-9339	91	100	*	*	PUNCT
ajfa-9339	91	101	*	*	PUNCT
ajfa-9339	91	102	0.068	0.068	NUM
ajfa-9339	91	103	0.52	0.52	NUM
ajfa-9339	91	104	lev	lev	NOUN
ajfa-9339	91	105	＋	＋	PUNCT
ajfa-9339	91	106	-0.284	-0.284	PUNCT
ajfa-9339	91	107	-0.76	-0.76	PROPN
ajfa-9339	91	108	0.379	0.379	NUM
ajfa-9339	91	109	1.49	1.49	NUM
ajfa-9339	91	110	0.405	0.405	NUM
ajfa-9339	91	111	0.80	0.80	NUM
ajfa-9339	91	112	size	size	NOUN
ajfa-9339	91	113	＋/－	＋/－	ADJ
ajfa-9339	91	114	0.005	0.005	NUM
ajfa-9339	91	115	0.16	0.16	NUM
ajfa-9339	91	116	-0.067	-0.067	NOUN
ajfa-9339	91	117	-3.47	-3.47	NOUN
ajfa-9339	91	118	*	*	PUNCT
ajfa-9339	91	119	*	*	PUNCT
ajfa-9339	91	120	*	*	PUNCT
ajfa-9339	91	121	-0.027	-0.027	NUM
ajfa-9339	91	122	-0.81	-0.81	INTJ
ajfa-9339	91	123	gco	gco	PROPN
ajfa-9339	91	124	＋	＋	X
ajfa-9339	91	125	0.500	0.500	NUM
ajfa-9339	91	126	1.40	1.40	NUM
ajfa-9339	91	127	*	*	PUNCT
ajfa-9339	91	128	0.211	0.211	NUM
ajfa-9339	91	129	1.32	1.32	NUM
ajfa-9339	91	130	0.541	0.541	NUM
ajfa-9339	91	131	1.50	1.50	NUM
ajfa-9339	91	132	year	year	NOUN
ajfa-9339	91	133	included	include	VERB
ajfa-9339	91	134	included	include	VERB
ajfa-9339	91	135	included	include	VERB
ajfa-9339	91	136	pseudo	pseudo	NOUN
ajfa-9339	91	137	r2	r2	NOUN
ajfa-9339	91	138	2.8	2.8	NUM
ajfa-9339	91	139	%	%	NOUN
ajfa-9339	91	140	3.56	3.56	NUM
ajfa-9339	91	141	%	%	NOUN
ajfa-9339	91	142	4.36	4.36	NUM
ajfa-9339	91	143	%	%	NOUN
ajfa-9339	91	144	nobs	nob	NOUN
ajfa-9339	91	145	.	.	PUNCT
ajfa-9339	92	1	1,765	1,765	NUM
ajfa-9339	92	2	4,400	4,400	NUM
ajfa-9339	92	3	1,612	1,612	NUM
ajfa-9339	92	4	1	1	NUM
ajfa-9339	92	5	asterisks	asterisk	NOUN
ajfa-9339	92	6	*	*	NOUN
ajfa-9339	92	7	,	,	PUNCT
ajfa-9339	92	8	*	*	PUNCT
ajfa-9339	92	9	*	*	PUNCT
ajfa-9339	92	10	,	,	PUNCT
ajfa-9339	92	11	*	*	PUNCT
ajfa-9339	92	12	*	*	PUNCT
ajfa-9339	92	13	*	*	PUNCT
ajfa-9339	92	14	indicate	indicate	VERB
ajfa-9339	92	15	significance	significance	NOUN
ajfa-9339	92	16	at	at	ADP
ajfa-9339	92	17	the	the	DET
ajfa-9339	92	18	0.10	0.10	NUM
ajfa-9339	92	19	,	,	PUNCT
ajfa-9339	92	20	0.05	0.05	NUM
ajfa-9339	92	21	,	,	PUNCT
ajfa-9339	92	22	and	and	CCONJ
ajfa-9339	92	23	0.01	0.01	NUM
ajfa-9339	92	24	levels	level	NOUN
ajfa-9339	92	25	,	,	PUNCT
ajfa-9339	92	26	respectively	respectively	ADV
ajfa-9339	92	27	.	.	PUNCT
ajfa-9339	93	1	one	one	NUM
ajfa-9339	93	2	-	-	PUNCT
ajfa-9339	93	3	tailed	tail	VERB
ajfa-9339	93	4	for	for	ADP
ajfa-9339	93	5	directional	directional	ADJ
ajfa-9339	93	6	expectations	expectation	NOUN
ajfa-9339	93	7	,	,	PUNCT
ajfa-9339	93	8	two	two	NUM
ajfa-9339	93	9	-	-	PUNCT
ajfa-9339	93	10	tailed	tail	VERB
ajfa-9339	93	11	for	for	ADP
ajfa-9339	93	12	others	other	NOUN
ajfa-9339	93	13	.	.	PUNCT
ajfa-9339	94	1	5	5	X
ajfa-9339	94	2	.	.	X
ajfa-9339	94	3	conclusions	conclusion	NOUN
ajfa-9339	94	4	this	this	DET
ajfa-9339	94	5	study	study	NOUN
ajfa-9339	94	6	provides	provide	VERB
ajfa-9339	94	7	empirical	empirical	ADJ
ajfa-9339	94	8	evidence	evidence	NOUN
ajfa-9339	94	9	to	to	PART
ajfa-9339	94	10	explore	explore	VERB
ajfa-9339	94	11	whether	whether	SCONJ
ajfa-9339	94	12	material	material	NOUN
ajfa-9339	94	13	information	information	NOUN
ajfa-9339	94	14	is	be	AUX
ajfa-9339	94	15	associated	associate	VERB
ajfa-9339	94	16	with	with	ADP
ajfa-9339	94	17	ceo	ceo	NOUN
ajfa-9339	94	18	turnover	turnover	NOUN
ajfa-9339	94	19	based	base	VERB
ajfa-9339	94	20	on	on	ADP
ajfa-9339	94	21	a	a	DET
ajfa-9339	94	22	sample	sample	NOUN
ajfa-9339	94	23	of	of	ADP
ajfa-9339	94	24	7,777	7,777	NUM
ajfa-9339	94	25	observations	observation	NOUN
ajfa-9339	94	26	from	from	ADP
ajfa-9339	94	27	2007	2007	NUM
ajfa-9339	94	28	to	to	ADP
ajfa-9339	94	29	2012	2012	NUM
ajfa-9339	94	30	.	.	PUNCT
ajfa-9339	95	1	overall	overall	ADJ
ajfa-9339	95	2	,	,	PUNCT
ajfa-9339	95	3	evidence	evidence	NOUN
ajfa-9339	95	4	shows	show	VERB
ajfa-9339	95	5	that	that	SCONJ
ajfa-9339	95	6	companies	company	NOUN
ajfa-9339	95	7	are	be	AUX
ajfa-9339	95	8	more	more	ADV
ajfa-9339	95	9	likely	likely	ADJ
ajfa-9339	95	10	to	to	PART
ajfa-9339	95	11	terminate	terminate	VERB
ajfa-9339	95	12	their	their	PRON
ajfa-9339	95	13	ceos	ceos	NOUN
ajfa-9339	95	14	following	follow	VERB
ajfa-9339	95	15	material	material	NOUN
ajfa-9339	95	16	information	information	NOUN
ajfa-9339	95	17	announcements	announcement	NOUN
ajfa-9339	95	18	.	.	PUNCT
ajfa-9339	96	1	i	i	PRON
ajfa-9339	96	2	further	far	ADV
ajfa-9339	96	3	consider	consider	VERB
ajfa-9339	96	4	the	the	DET
ajfa-9339	96	5	various	various	ADJ
ajfa-9339	96	6	stages	stage	NOUN
ajfa-9339	96	7	of	of	ADP
ajfa-9339	96	8	company	company	NOUN
ajfa-9339	96	9	life	life	NOUN
ajfa-9339	96	10	cycle	cycle	NOUN
ajfa-9339	96	11	in	in	ADP
ajfa-9339	96	12	order	order	NOUN
ajfa-9339	96	13	to	to	PART
ajfa-9339	96	14	determine	determine	VERB
ajfa-9339	96	15	whether	whether	SCONJ
ajfa-9339	96	16	life	life	NOUN
ajfa-9339	96	17	cycle	cycle	NOUN
ajfa-9339	96	18	stage	stage	NOUN
ajfa-9339	96	19	affects	affect	VERB
ajfa-9339	96	20	the	the	DET
ajfa-9339	96	21	relationship	relationship	NOUN
ajfa-9339	96	22	between	between	ADP
ajfa-9339	96	23	the	the	DET
ajfa-9339	96	24	disclosure	disclosure	NOUN
ajfa-9339	96	25	of	of	ADP
ajfa-9339	96	26	material	material	NOUN
ajfa-9339	96	27	information	information	NOUN
ajfa-9339	96	28	and	and	CCONJ
ajfa-9339	96	29	ceo	ceo	NOUN
ajfa-9339	96	30	turnover	turnover	NOUN
ajfa-9339	96	31	.	.	PUNCT
ajfa-9339	97	1	notably	notably	ADV
ajfa-9339	97	2	,	,	PUNCT
ajfa-9339	97	3	i	i	PRON
ajfa-9339	97	4	find	find	VERB
ajfa-9339	97	5	that	that	SCONJ
ajfa-9339	97	6	the	the	DET
ajfa-9339	97	7	disclosure	disclosure	NOUN
ajfa-9339	97	8	of	of	ADP
ajfa-9339	97	9	material	material	ADJ
ajfa-9339	97	10	information	information	NOUN
ajfa-9339	97	11	by	by	ADP
ajfa-9339	97	12	companies	company	NOUN
ajfa-9339	97	13	only	only	ADV
ajfa-9339	97	14	in	in	ADP
ajfa-9339	97	15	maturity	maturity	NOUN
ajfa-9339	97	16	and	and	CCONJ
ajfa-9339	97	17	decline	decline	NOUN
ajfa-9339	97	18	is	be	AUX
ajfa-9339	97	19	associated	associate	VERB
ajfa-9339	97	20	with	with	ADP
ajfa-9339	97	21	high	high	ADJ
ajfa-9339	97	22	ceo	ceo	NOUN
ajfa-9339	97	23	turnover	turnover	NOUN
ajfa-9339	97	24	.	.	PUNCT
ajfa-9339	98	1	one	one	NUM
ajfa-9339	98	2	major	major	ADJ
ajfa-9339	98	3	limitation	limitation	NOUN
ajfa-9339	98	4	of	of	ADP
ajfa-9339	98	5	this	this	DET
ajfa-9339	98	6	study	study	NOUN
ajfa-9339	98	7	is	be	AUX
ajfa-9339	98	8	that	that	SCONJ
ajfa-9339	98	9	approximately	approximately	ADV
ajfa-9339	98	10	99	99	NUM
ajfa-9339	98	11	%	%	NOUN
ajfa-9339	98	12	of	of	ADP
ajfa-9339	98	13	companies	company	NOUN
ajfa-9339	98	14	in	in	ADP
ajfa-9339	98	15	taiwan	taiwan	PROPN
ajfa-9339	98	16	discloses	disclose	VERB
ajfa-9339	98	17	material	material	NOUN
ajfa-9339	98	18	information	information	NOUN
ajfa-9339	98	19	,	,	PUNCT
ajfa-9339	98	20	indicating	indicate	VERB
ajfa-9339	98	21	that	that	SCONJ
ajfa-9339	98	22	material	material	NOUN
ajfa-9339	98	23	information	information	NOUN
ajfa-9339	98	24	disclosures	disclosure	NOUN
ajfa-9339	98	25	are	be	AUX
ajfa-9339	98	26	a	a	DET
ajfa-9339	98	27	very	very	ADV
ajfa-9339	98	28	common	common	ADJ
ajfa-9339	98	29	phenomenon	phenomenon	NOUN
ajfa-9339	98	30	in	in	ADP
ajfa-9339	98	31	taiwan	taiwan	PROPN
ajfa-9339	98	32	.	.	PUNCT
ajfa-9339	99	1	a	a	DET
ajfa-9339	99	2	possible	possible	ADJ
ajfa-9339	99	3	reason	reason	NOUN
ajfa-9339	99	4	underlying	underlie	VERB
ajfa-9339	99	5	this	this	DET
ajfa-9339	99	6	finding	finding	NOUN
ajfa-9339	99	7	is	be	AUX
ajfa-9339	99	8	that	that	SCONJ
ajfa-9339	99	9	material	material	ADJ
ajfa-9339	99	10	information	information	NOUN
ajfa-9339	99	11	disclosures	disclosure	NOUN
ajfa-9339	99	12	in	in	ADP
ajfa-9339	99	13	taiwan	taiwan	PROPN
ajfa-9339	99	14	are	be	AUX
ajfa-9339	99	15	voluntary	voluntary	ADJ
ajfa-9339	99	16	disclosures	disclosure	NOUN
ajfa-9339	99	17	and	and	CCONJ
ajfa-9339	99	18	taiwan	taiwan	PROPN
ajfa-9339	99	19	’s	’s	PART
ajfa-9339	99	20	government	government	NOUN
ajfa-9339	99	21	encourages	encourage	VERB
ajfa-9339	99	22	companies	company	NOUN
ajfa-9339	99	23	to	to	PART
ajfa-9339	99	24	disclose	disclose	VERB
ajfa-9339	99	25	material	material	ADJ
ajfa-9339	99	26	information	information	NOUN
ajfa-9339	99	27	with	with	ADP
ajfa-9339	99	28	respect	respect	NOUN
ajfa-9339	99	29	to	to	ADP
ajfa-9339	99	30	the	the	DET
ajfa-9339	99	31	public	public	ADJ
ajfa-9339	99	32	interest	interest	NOUN
ajfa-9339	99	33	.	.	PUNCT
ajfa-9339	100	1	thus	thus	ADV
ajfa-9339	100	2	,	,	PUNCT
ajfa-9339	100	3	the	the	DET
ajfa-9339	100	4	skewness	skewness	NOUN
ajfa-9339	100	5	of	of	ADP
ajfa-9339	100	6	material	material	NOUN
ajfa-9339	100	7	information	information	NOUN
ajfa-9339	100	8	disclosures	disclosure	NOUN
ajfa-9339	100	9	may	may	AUX
ajfa-9339	100	10	cause	cause	VERB
ajfa-9339	100	11	misspecification	misspecification	NOUN
ajfa-9339	100	12	when	when	SCONJ
ajfa-9339	100	13	this	this	DET
ajfa-9339	100	14	skewness	skewness	NOUN
ajfa-9339	100	15	in	in	ADP
ajfa-9339	100	16	the	the	DET
ajfa-9339	100	17	dependent	dependent	ADJ
ajfa-9339	100	18	variable	variable	NOUN
ajfa-9339	100	19	of	of	ADP
ajfa-9339	100	20	eq	eq	PROPN
ajfa-9339	100	21	.	.	PUNCT
ajfa-9339	101	1	(	(	PUNCT
ajfa-9339	101	2	1	1	NUM
ajfa-9339	101	3	)	)	PUNCT
ajfa-9339	101	4	.	.	PUNCT
ajfa-9339	102	1	future	future	ADJ
ajfa-9339	102	2	research	research	NOUN
ajfa-9339	102	3	can	can	AUX
ajfa-9339	102	4	explore	explore	VERB
ajfa-9339	102	5	whether	whether	SCONJ
ajfa-9339	102	6	and	and	CCONJ
ajfa-9339	102	7	how	how	SCONJ
ajfa-9339	102	8	material	material	ADJ
ajfa-9339	102	9	information	information	NOUN
ajfa-9339	102	10	announcements	announcement	NOUN
ajfa-9339	102	11	can	can	AUX
ajfa-9339	102	12	improve	improve	VERB
ajfa-9339	102	13	information	information	NOUN
ajfa-9339	102	14	transparency	transparency	NOUN
ajfa-9339	102	15	.	.	PUNCT
ajfa-9339	103	1	asian	asian	ADJ
ajfa-9339	103	2	journal	journal	PROPN
ajfa-9339	103	3	of	of	ADP
ajfa-9339	103	4	finance	finance	PROPN
ajfa-9339	103	5	&	&	CCONJ
ajfa-9339	103	6	accounting	accounting	PROPN
ajfa-9339	103	7	issn	issn	PROPN
ajfa-9339	103	8	1946	1946	NUM
ajfa-9339	103	9	-	-	PUNCT
ajfa-9339	103	10	052x	052x	PROPN
ajfa-9339	103	11	2016	2016	NUM
ajfa-9339	103	12	,	,	PUNCT
ajfa-9339	103	13	vol	vol	NOUN
ajfa-9339	103	14	.	.	PROPN
ajfa-9339	103	15	8	8	NUM
ajfa-9339	103	16	,	,	PUNCT
ajfa-9339	103	17	no	no	INTJ
ajfa-9339	103	18	.	.	NOUN
ajfa-9339	103	19	1	1	NUM
ajfa-9339	103	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	103	21	191	191	NUM
ajfa-9339	103	22	references	reference	NOUN
ajfa-9339	103	23	al	al	PROPN
ajfa-9339	103	24	-	-	PUNCT
ajfa-9339	103	25	tuwaijri	tuwaijri	NOUN
ajfa-9339	103	26	,	,	PUNCT
ajfa-9339	103	27	s.	s.	PROPN
ajfa-9339	103	28	a.	a.	PROPN
ajfa-9339	103	29	,	,	PUNCT
ajfa-9339	103	30	t.	t.	PROPN
ajfa-9339	103	31	e.	e.	PROPN
ajfa-9339	103	32	christensen	christensen	PROPN
ajfa-9339	103	33	,	,	PUNCT
ajfa-9339	103	34	&	&	CCONJ
ajfa-9339	103	35	k.	k.	PROPN
ajfa-9339	103	36	e.	e.	PROPN
ajfa-9339	103	37	hughes	hughes	PROPN
ajfa-9339	103	38	ii	ii	PROPN
ajfa-9339	103	39	.	.	PUNCT
ajfa-9339	104	1	(	(	PUNCT
ajfa-9339	104	2	2004	2004	NUM
ajfa-9339	104	3	)	)	PUNCT
ajfa-9339	104	4	.	.	PUNCT
ajfa-9339	105	1	the	the	DET
ajfa-9339	105	2	relations	relation	NOUN
ajfa-9339	105	3	among	among	ADP
ajfa-9339	105	4	environmental	environmental	ADJ
ajfa-9339	105	5	disclosure	disclosure	NOUN
ajfa-9339	105	6	,	,	PUNCT
ajfa-9339	105	7	environmental	environmental	ADJ
ajfa-9339	105	8	performance	performance	NOUN
ajfa-9339	105	9	,	,	PUNCT
ajfa-9339	105	10	and	and	CCONJ
ajfa-9339	105	11	economic	economic	ADJ
ajfa-9339	105	12	performance	performance	NOUN
ajfa-9339	105	13	:	:	PUNCT
ajfa-9339	105	14	a	a	DET
ajfa-9339	105	15	simultaneous	simultaneous	ADJ
ajfa-9339	105	16	equations	equation	NOUN
ajfa-9339	105	17	approach	approach	NOUN
ajfa-9339	105	18	.	.	PUNCT
ajfa-9339	106	1	accounting	accounting	NOUN
ajfa-9339	106	2	,	,	PUNCT
ajfa-9339	106	3	organizations	organization	NOUN
ajfa-9339	106	4	and	and	CCONJ
ajfa-9339	106	5	society	society	NOUN
ajfa-9339	106	6	,	,	PUNCT
ajfa-9339	106	7	29(5	29(5	NUM
ajfa-9339	106	8	-	-	SYM
ajfa-9339	106	9	6	6	NUM
ajfa-9339	106	10	)	)	PUNCT
ajfa-9339	106	11	,	,	PUNCT
ajfa-9339	106	12	447	447	NUM
ajfa-9339	106	13	-	-	SYM
ajfa-9339	106	14	471	471	NUM
ajfa-9339	106	15	.	.	PUNCT
ajfa-9339	107	1	http://dx.doi.org/10.1016/s0361-3682(03)00032-1	http://dx.doi.org/10.1016/s0361-3682(03)00032-1	PROPN
ajfa-9339	107	2	anthony	anthony	PROPN
ajfa-9339	107	3	,	,	PUNCT
ajfa-9339	107	4	j.	j.	PROPN
ajfa-9339	107	5	,	,	PUNCT
ajfa-9339	107	6	&	&	CCONJ
ajfa-9339	107	7	k.	k.	PROPN
ajfa-9339	107	8	ramesh	ramesh	PROPN
ajfa-9339	107	9	.	.	PUNCT
ajfa-9339	108	1	(	(	PUNCT
ajfa-9339	108	2	1992	1992	NUM
ajfa-9339	108	3	)	)	PUNCT
ajfa-9339	108	4	.	.	PUNCT
ajfa-9339	109	1	association	association	NOUN
ajfa-9339	109	2	between	between	ADP
ajfa-9339	109	3	accounting	accounting	NOUN
ajfa-9339	109	4	performance	performance	NOUN
ajfa-9339	109	5	measures	measure	NOUN
ajfa-9339	109	6	and	and	CCONJ
ajfa-9339	109	7	stock	stock	NOUN
ajfa-9339	109	8	prices	price	NOUN
ajfa-9339	109	9	:	:	PUNCT
ajfa-9339	109	10	a	a	DET
ajfa-9339	109	11	test	test	NOUN
ajfa-9339	109	12	of	of	ADP
ajfa-9339	109	13	the	the	DET
ajfa-9339	109	14	life	life	NOUN
ajfa-9339	109	15	cycle	cycle	NOUN
ajfa-9339	109	16	hypothesis	hypothesis	NOUN
ajfa-9339	109	17	.	.	PUNCT
ajfa-9339	110	1	journal	journal	PROPN
ajfa-9339	110	2	of	of	ADP
ajfa-9339	110	3	accounting	accounting	NOUN
ajfa-9339	110	4	and	and	CCONJ
ajfa-9339	110	5	economics	economic	NOUN
ajfa-9339	110	6	,	,	PUNCT
ajfa-9339	110	7	15(2	15(2	NUM
ajfa-9339	110	8	-	-	SYM
ajfa-9339	110	9	3	3	NUM
ajfa-9339	110	10	)	)	PUNCT
ajfa-9339	110	11	,	,	PUNCT
ajfa-9339	110	12	203	203	NUM
ajfa-9339	110	13	-	-	SYM
ajfa-9339	110	14	227	227	NUM
ajfa-9339	110	15	.	.	PUNCT
ajfa-9339	111	1	http://dx.doi.org/10.1016/0165-4101(92)90018-w	http://dx.doi.org/10.1016/0165-4101(92)90018-w	NOUN
ajfa-9339	111	2	arthaud	arthaud	ADJ
ajfa-9339	111	3	-	-	PUNCT
ajfa-9339	111	4	day	day	NOUN
ajfa-9339	111	5	,	,	PUNCT
ajfa-9339	111	6	m.l	m.l	PROPN
ajfa-9339	111	7	.	.	PROPN
ajfa-9339	111	8	,	,	PUNCT
ajfa-9339	111	9	certo	certo	PROPN
ajfa-9339	111	10	,	,	PUNCT
ajfa-9339	111	11	s.t	s.t	PROPN
ajfa-9339	111	12	.	.	PROPN
ajfa-9339	111	13	,	,	PUNCT
ajfa-9339	111	14	dalton	dalton	PROPN
ajfa-9339	111	15	,	,	PUNCT
ajfa-9339	111	16	c.m	c.m	PROPN
ajfa-9339	111	17	.	.	PROPN
ajfa-9339	111	18	,	,	PUNCT
ajfa-9339	111	19	&	&	CCONJ
ajfa-9339	111	20	dalton	dalton	PROPN
ajfa-9339	111	21	,	,	PUNCT
ajfa-9339	111	22	d.r	d.r	PROPN
ajfa-9339	111	23	.	.	PROPN
ajfa-9339	111	24	(	(	PUNCT
ajfa-9339	111	25	2006	2006	NUM
ajfa-9339	111	26	)	)	PUNCT
ajfa-9339	111	27	.	.	PUNCT
ajfa-9339	112	1	a	a	DET
ajfa-9339	112	2	changing	changing	NOUN
ajfa-9339	112	3	of	of	ADP
ajfa-9339	112	4	the	the	DET
ajfa-9339	112	5	guard	guard	NOUN
ajfa-9339	112	6	:	:	PUNCT
ajfa-9339	112	7	executive	executive	NOUN
ajfa-9339	112	8	and	and	CCONJ
ajfa-9339	112	9	director	director	NOUN
ajfa-9339	112	10	turnover	turnover	NOUN
ajfa-9339	112	11	following	follow	VERB
ajfa-9339	112	12	corporate	corporate	ADJ
ajfa-9339	112	13	financial	financial	ADJ
ajfa-9339	112	14	restatements	restatement	NOUN
ajfa-9339	112	15	.	.	PUNCT
ajfa-9339	113	1	academy	academy	PROPN
ajfa-9339	113	2	of	of	ADP
ajfa-9339	113	3	management	management	PROPN
ajfa-9339	113	4	journal	journal	NOUN
ajfa-9339	113	5	,	,	PUNCT
ajfa-9339	113	6	49	49	NUM
ajfa-9339	113	7	,	,	PUNCT
ajfa-9339	113	8	1119	1119	NUM
ajfa-9339	113	9	-	-	SYM
ajfa-9339	113	10	1136	1136	NUM
ajfa-9339	113	11	.	.	PUNCT
ajfa-9339	114	1	http://dx.doi.org/10.5465/amj.2006.23478165	http://dx.doi.org/10.5465/amj.2006.23478165	NOUN
ajfa-9339	114	2	black	black	ADJ
ajfa-9339	114	3	,	,	PUNCT
ajfa-9339	114	4	e.	e.	PROPN
ajfa-9339	114	5	(	(	PUNCT
ajfa-9339	114	6	1998	1998	NUM
ajfa-9339	114	7	)	)	PUNCT
ajfa-9339	114	8	.	.	PUNCT
ajfa-9339	115	1	life	life	NOUN
ajfa-9339	115	2	-	-	PUNCT
ajfa-9339	115	3	cycle	cycle	NOUN
ajfa-9339	115	4	impacts	impact	NOUN
ajfa-9339	115	5	on	on	ADP
ajfa-9339	115	6	the	the	DET
ajfa-9339	115	7	incremental	incremental	ADJ
ajfa-9339	115	8	value	value	NOUN
ajfa-9339	115	9	-	-	PUNCT
ajfa-9339	115	10	relevance	relevance	NOUN
ajfa-9339	115	11	of	of	ADP
ajfa-9339	115	12	earnings	earning	NOUN
ajfa-9339	115	13	and	and	CCONJ
ajfa-9339	115	14	cash	cash	NOUN
ajfa-9339	115	15	flow	flow	NOUN
ajfa-9339	115	16	measures	measure	NOUN
ajfa-9339	115	17	.	.	PUNCT
ajfa-9339	116	1	journal	journal	NOUN
ajfa-9339	116	2	of	of	ADP
ajfa-9339	116	3	financial	financial	ADJ
ajfa-9339	116	4	statement	statement	NOUN
ajfa-9339	116	5	analysis	analysis	NOUN
ajfa-9339	116	6	,	,	PUNCT
ajfa-9339	116	7	4(1	4(1	X
ajfa-9339	116	8	)	)	PUNCT
ajfa-9339	116	9	,	,	PUNCT
ajfa-9339	116	10	40	40	NUM
ajfa-9339	116	11	-	-	SYM
ajfa-9339	116	12	56	56	NUM
ajfa-9339	116	13	.	.	PUNCT
ajfa-9339	116	14	http://dx.doi.org/10.1016/0748-5751(86)90010-2	http://dx.doi.org/10.1016/0748-5751(86)90010-2	PROPN
ajfa-9339	116	15	bonnier	bonnier	PROPN
ajfa-9339	116	16	,	,	PUNCT
ajfa-9339	116	17	k.a	k.a	PROPN
ajfa-9339	116	18	.	.	PROPN
ajfa-9339	116	19	,	,	PUNCT
ajfa-9339	116	20	&	&	CCONJ
ajfa-9339	116	21	bruner	bruner	PROPN
ajfa-9339	116	22	,	,	PUNCT
ajfa-9339	116	23	r.f	r.f	PROPN
ajfa-9339	116	24	.	.	PROPN
ajfa-9339	116	25	(	(	PUNCT
ajfa-9339	116	26	1989	1989	NUM
ajfa-9339	116	27	)	)	PUNCT
ajfa-9339	116	28	.	.	PUNCT
ajfa-9339	117	1	an	an	DET
ajfa-9339	117	2	analysis	analysis	NOUN
ajfa-9339	117	3	of	of	ADP
ajfa-9339	117	4	stock	stock	NOUN
ajfa-9339	117	5	price	price	NOUN
ajfa-9339	117	6	reaction	reaction	NOUN
ajfa-9339	117	7	to	to	ADP
ajfa-9339	117	8	management	management	NOUN
ajfa-9339	117	9	change	change	NOUN
ajfa-9339	117	10	in	in	ADP
ajfa-9339	117	11	distressed	distressed	ADJ
ajfa-9339	117	12	firms	firm	NOUN
ajfa-9339	117	13	.	.	PUNCT
ajfa-9339	118	1	journal	journal	NOUN
ajfa-9339	118	2	of	of	ADP
ajfa-9339	118	3	accounting	accounting	NOUN
ajfa-9339	118	4	and	and	CCONJ
ajfa-9339	118	5	economics	economic	NOUN
ajfa-9339	118	6	,	,	PUNCT
ajfa-9339	118	7	11	11	NUM
ajfa-9339	118	8	,	,	PUNCT
ajfa-9339	118	9	95	95	NUM
ajfa-9339	118	10	-	-	SYM
ajfa-9339	118	11	106	106	NUM
ajfa-9339	118	12	.	.	PUNCT
ajfa-9339	119	1	http://dx.doi.org/10.1016/0165-4101(89)90015-3	http://dx.doi.org/10.1016/0165-4101(89)90015-3	PROPN
ajfa-9339	119	2	burks	burks	PROPN
ajfa-9339	119	3	,	,	PUNCT
ajfa-9339	119	4	j.t	j.t	PROPN
ajfa-9339	119	5	.	.	PROPN
ajfa-9339	119	6	(	(	PUNCT
ajfa-9339	119	7	2010	2010	NUM
ajfa-9339	119	8	)	)	PUNCT
ajfa-9339	119	9	.	.	PUNCT
ajfa-9339	120	1	disciplinary	disciplinary	ADJ
ajfa-9339	120	2	measures	measure	NOUN
ajfa-9339	120	3	in	in	ADP
ajfa-9339	120	4	response	response	NOUN
ajfa-9339	120	5	to	to	ADP
ajfa-9339	120	6	restatements	restatement	NOUN
ajfa-9339	120	7	after	after	ADP
ajfa-9339	120	8	sarbanes	sarbane	NOUN
ajfa-9339	120	9	-	-	PUNCT
ajfa-9339	120	10	oxley	oxley	PROPN
ajfa-9339	120	11	.	.	PUNCT
ajfa-9339	121	1	journal	journal	PROPN
ajfa-9339	121	2	of	of	ADP
ajfa-9339	121	3	accounting	accounting	NOUN
ajfa-9339	121	4	and	and	CCONJ
ajfa-9339	121	5	public	public	ADJ
ajfa-9339	121	6	policy	policy	NOUN
ajfa-9339	121	7	,	,	PUNCT
ajfa-9339	121	8	29	29	NUM
ajfa-9339	121	9	,	,	PUNCT
ajfa-9339	121	10	195	195	NUM
ajfa-9339	121	11	-	-	SYM
ajfa-9339	121	12	225	225	NUM
ajfa-9339	121	13	.	.	PUNCT
ajfa-9339	122	1	http://dx.doi.org/10.1016/j.jaccpubpol.2010.03.002	http://dx.doi.org/10.1016/j.jaccpubpol.2010.03.002	PROPN
ajfa-9339	122	2	bushee	bushee	NOUN
ajfa-9339	122	3	,	,	PUNCT
ajfa-9339	122	4	j.	j.	PROPN
ajfa-9339	122	5	b.	b.	PROPN
ajfa-9339	122	6	,	,	PUNCT
ajfa-9339	122	7	&	&	CCONJ
ajfa-9339	122	8	t.	t.	PROPN
ajfa-9339	122	9	h.	h.	PROPN
ajfa-9339	122	10	goodman	goodman	PROPN
ajfa-9339	122	11	.	.	PUNCT
ajfa-9339	123	1	(	(	PUNCT
ajfa-9339	123	2	2007	2007	NUM
ajfa-9339	123	3	)	)	PUNCT
ajfa-9339	123	4	.	.	PUNCT
ajfa-9339	124	1	which	which	PRON
ajfa-9339	124	2	institutional	institutional	ADJ
ajfa-9339	124	3	investors	investor	NOUN
ajfa-9339	124	4	trade	trade	VERB
ajfa-9339	124	5	based	base	VERB
ajfa-9339	124	6	on	on	ADP
ajfa-9339	124	7	private	private	ADJ
ajfa-9339	124	8	information	information	NOUN
ajfa-9339	124	9	about	about	ADP
ajfa-9339	124	10	earnings	earning	NOUN
ajfa-9339	124	11	and	and	CCONJ
ajfa-9339	124	12	returns	return	NOUN
ajfa-9339	124	13	?	?	PUNCT
ajfa-9339	125	1	journal	journal	NOUN
ajfa-9339	125	2	of	of	ADP
ajfa-9339	125	3	accounting	accounting	NOUN
ajfa-9339	125	4	and	and	CCONJ
ajfa-9339	125	5	research	research	NOUN
ajfa-9339	125	6	,	,	PUNCT
ajfa-9339	125	7	45(2	45(2	NOUN
ajfa-9339	125	8	)	)	PUNCT
ajfa-9339	125	9	,	,	PUNCT
ajfa-9339	125	10	289	289	NUM
ajfa-9339	125	11	-	-	SYM
ajfa-9339	125	12	321	321	NUM
ajfa-9339	125	13	.	.	PUNCT
ajfa-9339	126	1	http://dx.doi.org/10.1111/j.1475-679x.2007.00235.x	http://dx.doi.org/10.1111/j.1475-679x.2007.00235.x	PROPN
ajfa-9339	126	2	canadian	canadian	PROPN
ajfa-9339	126	3	institute	institute	PROPN
ajfa-9339	126	4	of	of	ADP
ajfa-9339	126	5	chartered	chartered	PROPN
ajfa-9339	126	6	accountants	accountant	NOUN
ajfa-9339	126	7	(	(	PUNCT
ajfa-9339	126	8	cica	cica	PROPN
ajfa-9339	126	9	)	)	PUNCT
ajfa-9339	126	10	.	.	PUNCT
ajfa-9339	127	1	(	(	PUNCT
ajfa-9339	127	2	2010	2010	NUM
ajfa-9339	127	3	)	)	PUNCT
ajfa-9339	127	4	.	.	PUNCT
ajfa-9339	128	1	environmental	environmental	ADJ
ajfa-9339	128	2	,	,	PUNCT
ajfa-9339	128	3	social	social	ADJ
ajfa-9339	128	4	,	,	PUNCT
ajfa-9339	128	5	and	and	CCONJ
ajfa-9339	128	6	governance	governance	NOUN
ajfa-9339	128	7	(	(	PUNCT
ajfa-9339	128	8	esg	esg	NOUN
ajfa-9339	128	9	)	)	PUNCT
ajfa-9339	128	10	issues	issue	NOUN
ajfa-9339	128	11	in	in	ADP
ajfa-9339	128	12	institutional	institutional	ADJ
ajfa-9339	128	13	investor	investor	NOUN
ajfa-9339	128	14	decision	decision	NOUN
ajfa-9339	128	15	making	making	NOUN
ajfa-9339	128	16	.	.	PUNCT
ajfa-9339	129	1	cica	cica	PROPN
ajfa-9339	129	2	,	,	PUNCT
ajfa-9339	129	3	toronto	toronto	PROPN
ajfa-9339	129	4	.	.	PROPN
ajfa-9339	129	5	cohen	cohen	PROPN
ajfa-9339	129	6	,	,	PUNCT
ajfa-9339	129	7	j.	j.	PROPN
ajfa-9339	129	8	,	,	PUNCT
ajfa-9339	129	9	l.	l.	PROPN
ajfa-9339	129	10	holder	holder	PROPN
ajfa-9339	129	11	-	-	PUNCT
ajfa-9339	129	12	webb	webb	PROPN
ajfa-9339	129	13	,	,	PUNCT
ajfa-9339	129	14	l.	l.	PROPN
ajfa-9339	129	15	nath	nath	PROPN
ajfa-9339	129	16	,	,	PUNCT
ajfa-9339	129	17	&	&	CCONJ
ajfa-9339	129	18	d.	d.	PROPN
ajfa-9339	129	19	wood	wood	PROPN
ajfa-9339	129	20	.	.	PUNCT
ajfa-9339	130	1	(	(	PUNCT
ajfa-9339	130	2	2011	2011	NUM
ajfa-9339	130	3	)	)	PUNCT
ajfa-9339	130	4	.	.	PUNCT
ajfa-9339	131	1	retail	retail	ADJ
ajfa-9339	131	2	investors	investor	NOUN
ajfa-9339	131	3	’	’	PART
ajfa-9339	131	4	perceptions	perception	NOUN
ajfa-9339	131	5	of	of	ADP
ajfa-9339	131	6	the	the	DET
ajfa-9339	131	7	decision	decision	NOUN
ajfa-9339	131	8	-	-	PUNCT
ajfa-9339	131	9	usefulness	usefulness	NOUN
ajfa-9339	131	10	of	of	ADP
ajfa-9339	131	11	economic	economic	ADJ
ajfa-9339	131	12	performance	performance	NOUN
ajfa-9339	131	13	,	,	PUNCT
ajfa-9339	131	14	governance	governance	NOUN
ajfa-9339	131	15	,	,	PUNCT
ajfa-9339	131	16	and	and	CCONJ
ajfa-9339	131	17	corporate	corporate	ADJ
ajfa-9339	131	18	social	social	ADJ
ajfa-9339	131	19	responsibility	responsibility	NOUN
ajfa-9339	131	20	disclosures	disclosure	NOUN
ajfa-9339	131	21	.	.	PUNCT
ajfa-9339	132	1	behavioral	behavioral	ADJ
ajfa-9339	132	2	research	research	NOUN
ajfa-9339	132	3	in	in	ADP
ajfa-9339	132	4	accounting	accounting	NOUN
ajfa-9339	132	5	,	,	PUNCT
ajfa-9339	132	6	23(1	23(1	NOUN
ajfa-9339	132	7	)	)	PUNCT
ajfa-9339	132	8	,	,	PUNCT
ajfa-9339	132	9	109	109	NUM
ajfa-9339	132	10	-	-	SYM
ajfa-9339	132	11	129	129	NUM
ajfa-9339	132	12	.	.	PUNCT
ajfa-9339	133	1	http://dx.doi.org/10.2308/bria.2011.23.1.109	http://dx.doi.org/10.2308/bria.2011.23.1.109	VERB
ajfa-9339	133	2	collins	collin	NOUN
ajfa-9339	133	3	,	,	PUNCT
ajfa-9339	133	4	d.	d.	PROPN
ajfa-9339	133	5	,	,	PUNCT
ajfa-9339	133	6	masli	masli	PROPN
ajfa-9339	133	7	,	,	PUNCT
ajfa-9339	133	8	a.	a.	NOUN
ajfa-9339	133	9	,	,	PUNCT
ajfa-9339	133	10	reitenga	reitenga	PROPN
ajfa-9339	133	11	,	,	PUNCT
ajfa-9339	133	12	a.l	a.l	PROPN
ajfa-9339	133	13	.	.	PROPN
ajfa-9339	133	14	,	,	PUNCT
ajfa-9339	133	15	&	&	CCONJ
ajfa-9339	133	16	sanchez	sanchez	PROPN
ajfa-9339	133	17	,	,	PUNCT
ajfa-9339	133	18	j.m	j.m	PROPN
ajfa-9339	133	19	.	.	PROPN
ajfa-9339	133	20	(	(	PUNCT
ajfa-9339	133	21	2009	2009	NUM
ajfa-9339	133	22	)	)	PUNCT
ajfa-9339	133	23	.	.	PUNCT
ajfa-9339	134	1	earnings	earning	NOUN
ajfa-9339	134	2	restatements	restatement	NOUN
ajfa-9339	134	3	,	,	PUNCT
ajfa-9339	134	4	the	the	DET
ajfa-9339	134	5	sarbanes	sarbanes	PROPN
ajfa-9339	134	6	-	-	PUNCT
ajfa-9339	134	7	oxley	oxley	ADJ
ajfa-9339	134	8	act	act	NOUN
ajfa-9339	134	9	and	and	CCONJ
ajfa-9339	134	10	the	the	DET
ajfa-9339	134	11	disciplining	disciplining	NOUN
ajfa-9339	134	12	of	of	ADP
ajfa-9339	134	13	chief	chief	ADJ
ajfa-9339	134	14	financial	financial	ADJ
ajfa-9339	134	15	officers	officer	NOUN
ajfa-9339	134	16	.	.	PUNCT
ajfa-9339	135	1	journal	journal	NOUN
ajfa-9339	135	2	of	of	ADP
ajfa-9339	135	3	accounting	accounting	NOUN
ajfa-9339	135	4	,	,	PUNCT
ajfa-9339	135	5	auditing	auditing	NOUN
ajfa-9339	135	6	and	and	CCONJ
ajfa-9339	135	7	finance	finance	NOUN
ajfa-9339	135	8	,	,	PUNCT
ajfa-9339	135	9	24	24	NUM
ajfa-9339	135	10	,	,	PUNCT
ajfa-9339	135	11	1	1	NUM
ajfa-9339	135	12	-	-	SYM
ajfa-9339	135	13	34	34	NUM
ajfa-9339	135	14	.	.	PUNCT
ajfa-9339	136	1	http://dx.doi.org/10.2139/ssrn.1076800	http://dx.doi.org/10.2139/ssrn.1076800	PROPN
ajfa-9339	136	2	core	core	PROPN
ajfa-9339	136	3	,	,	PUNCT
ajfa-9339	136	4	j.	j.	PROPN
ajfa-9339	136	5	e.	e.	PROPN
ajfa-9339	136	6	(	(	PUNCT
ajfa-9339	136	7	2001	2001	NUM
ajfa-9339	136	8	)	)	PUNCT
ajfa-9339	136	9	.	.	PUNCT
ajfa-9339	137	1	a	a	DET
ajfa-9339	137	2	review	review	NOUN
ajfa-9339	137	3	of	of	ADP
ajfa-9339	137	4	the	the	DET
ajfa-9339	137	5	empirical	empirical	ADJ
ajfa-9339	137	6	disclosure	disclosure	NOUN
ajfa-9339	137	7	literature	literature	NOUN
ajfa-9339	137	8	:	:	PUNCT
ajfa-9339	137	9	discussion	discussion	NOUN
ajfa-9339	137	10	.	.	PUNCT
ajfa-9339	138	1	journal	journal	NOUN
ajfa-9339	138	2	of	of	ADP
ajfa-9339	138	3	accounting	accounting	NOUN
ajfa-9339	138	4	and	and	CCONJ
ajfa-9339	138	5	economics	economic	NOUN
ajfa-9339	138	6	,	,	PUNCT
ajfa-9339	138	7	31(1	31(1	NUM
ajfa-9339	138	8	-	-	SYM
ajfa-9339	138	9	3	3	NUM
ajfa-9339	138	10	)	)	PUNCT
ajfa-9339	138	11	,	,	PUNCT
ajfa-9339	138	12	441	441	NUM
ajfa-9339	138	13	-	-	NUM
ajfa-9339	138	14	456	456	NUM
ajfa-9339	138	15	.	.	PUNCT
ajfa-9339	139	1	http://dx.doi.org/10.1016/s0165-4101(01)00036-2	http://dx.doi.org/10.1016/s0165-4101(01)00036-2	PART
ajfa-9339	139	2	coughlan	coughlan	PROPN
ajfa-9339	139	3	,	,	PUNCT
ajfa-9339	139	4	a.	a.	PROPN
ajfa-9339	139	5	,	,	PUNCT
ajfa-9339	139	6	&	&	CCONJ
ajfa-9339	139	7	schmidt	schmidt	PROPN
ajfa-9339	139	8	,	,	PUNCT
ajfa-9339	139	9	r.	r.	PROPN
ajfa-9339	139	10	(	(	PUNCT
ajfa-9339	139	11	1985	1985	NUM
ajfa-9339	139	12	)	)	PUNCT
ajfa-9339	139	13	.	.	PUNCT
ajfa-9339	140	1	executive	executive	PROPN
ajfa-9339	140	2	compensation	compensation	PROPN
ajfa-9339	140	3	,	,	PUNCT
ajfa-9339	140	4	management	management	NOUN
ajfa-9339	140	5	turnover	turnover	NOUN
ajfa-9339	140	6	and	and	CCONJ
ajfa-9339	140	7	firm	firm	ADJ
ajfa-9339	140	8	performance	performance	NOUN
ajfa-9339	140	9	:	:	PUNCT
ajfa-9339	140	10	an	an	DET
ajfa-9339	140	11	empirical	empirical	ADJ
ajfa-9339	140	12	investigation	investigation	NOUN
ajfa-9339	140	13	.	.	PUNCT
ajfa-9339	141	1	journal	journal	NOUN
ajfa-9339	141	2	of	of	ADP
ajfa-9339	141	3	accounting	accounting	PROPN
ajfa-9339	141	4	&	&	CCONJ
ajfa-9339	141	5	economics	economic	NOUN
ajfa-9339	141	6	,	,	PUNCT
ajfa-9339	141	7	7	7	NUM
ajfa-9339	141	8	,	,	PUNCT
ajfa-9339	141	9	43	43	NUM
ajfa-9339	141	10	-	-	SYM
ajfa-9339	141	11	66	66	NUM
ajfa-9339	141	12	.	.	PUNCT
ajfa-9339	142	1	asian	asian	ADJ
ajfa-9339	142	2	journal	journal	PROPN
ajfa-9339	142	3	of	of	ADP
ajfa-9339	142	4	finance	finance	PROPN
ajfa-9339	142	5	&	&	CCONJ
ajfa-9339	142	6	accounting	accounting	PROPN
ajfa-9339	142	7	issn	issn	PROPN
ajfa-9339	142	8	1946	1946	NUM
ajfa-9339	142	9	-	-	PUNCT
ajfa-9339	142	10	052x	052x	PROPN
ajfa-9339	142	11	2016	2016	NUM
ajfa-9339	142	12	,	,	PUNCT
ajfa-9339	142	13	vol	vol	NOUN
ajfa-9339	142	14	.	.	PROPN
ajfa-9339	142	15	8	8	NUM
ajfa-9339	142	16	,	,	PUNCT
ajfa-9339	142	17	no	no	INTJ
ajfa-9339	142	18	.	.	NOUN
ajfa-9339	142	19	1	1	NUM
ajfa-9339	142	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	142	21	192	192	NUM
ajfa-9339	142	22	http://dx.doi.org/10.1016/0165-4101(85)90027-8	http://dx.doi.org/10.1016/0165-4101(85)90027-8	NOUN
ajfa-9339	142	23	cruise	cruise	PROPN
ajfa-9339	142	24	,	,	PUNCT
ajfa-9339	142	25	s.	s.	PROPN
ajfa-9339	142	26	(	(	PUNCT
ajfa-9339	142	27	2011	2011	NUM
ajfa-9339	142	28	)	)	PUNCT
ajfa-9339	142	29	.	.	PUNCT
ajfa-9339	143	1	investors	investor	NOUN
ajfa-9339	143	2	demand	demand	VERB
ajfa-9339	143	3	improved	improve	VERB
ajfa-9339	143	4	sustainability	sustainability	NOUN
ajfa-9339	143	5	reporting	reporting	NOUN
ajfa-9339	143	6	.	.	PUNCT
ajfa-9339	144	1	davis	davis	PROPN
ajfa-9339	144	2	,	,	PUNCT
ajfa-9339	144	3	a.	a.	PROPN
ajfa-9339	144	4	k.	k.	PROPN
ajfa-9339	144	5	,	,	PUNCT
ajfa-9339	144	6	piger	piger	PROPN
ajfa-9339	144	7	,	,	PUNCT
ajfa-9339	144	8	j.	j.	PROPN
ajfa-9339	144	9	m.	m.	PROPN
ajfa-9339	144	10	,	,	PUNCT
ajfa-9339	144	11	&	&	CCONJ
ajfa-9339	144	12	sedor	sedor	PROPN
ajfa-9339	144	13	,	,	PUNCT
ajfa-9339	144	14	l.	l.	PROPN
ajfa-9339	144	15	m.	m.	PROPN
ajfa-9339	144	16	(	(	PUNCT
ajfa-9339	144	17	2012	2012	NUM
ajfa-9339	144	18	)	)	PUNCT
ajfa-9339	144	19	.	.	PUNCT
ajfa-9339	145	1	beyond	beyond	ADP
ajfa-9339	145	2	the	the	DET
ajfa-9339	145	3	numbers	number	NOUN
ajfa-9339	145	4	:	:	PUNCT
ajfa-9339	145	5	measuring	measure	VERB
ajfa-9339	145	6	the	the	DET
ajfa-9339	145	7	information	information	NOUN
ajfa-9339	145	8	content	content	NOUN
ajfa-9339	145	9	of	of	ADP
ajfa-9339	145	10	earnings	earning	NOUN
ajfa-9339	145	11	press	press	NOUN
ajfa-9339	145	12	release	release	NOUN
ajfa-9339	145	13	language	language	NOUN
ajfa-9339	145	14	.	.	PUNCT
ajfa-9339	146	1	contemporary	contemporary	ADJ
ajfa-9339	146	2	accounting	accounting	PROPN
ajfa-9339	146	3	research	research	NOUN
ajfa-9339	146	4	,	,	PUNCT
ajfa-9339	146	5	29(3	29(3	NUM
ajfa-9339	146	6	)	)	PUNCT
ajfa-9339	146	7	,	,	PUNCT
ajfa-9339	146	8	845	845	NUM
ajfa-9339	146	9	-	-	SYM
ajfa-9339	146	10	68	68	NUM
ajfa-9339	146	11	.	.	PUNCT
ajfa-9339	147	1	http://dx.doi.org/10.1111/j.1911-3846.2011.01130.x	http://dx.doi.org/10.1111/j.1911-3846.2011.01130.x	ADJ
ajfa-9339	147	2	1	1	NUM
ajfa-9339	147	3	denis	denis	PROPN
ajfa-9339	147	4	,	,	PUNCT
ajfa-9339	147	5	d.j	d.j	PROPN
ajfa-9339	147	6	.	.	PROPN
ajfa-9339	147	7	,	,	PUNCT
ajfa-9339	147	8	denis	denis	PROPN
ajfa-9339	147	9	,	,	PUNCT
ajfa-9339	147	10	d.k	d.k	PROPN
ajfa-9339	147	11	.	.	PROPN
ajfa-9339	147	12	,	,	PUNCT
ajfa-9339	147	13	&	&	CCONJ
ajfa-9339	147	14	sarin	sarin	NOUN
ajfa-9339	147	15	,	,	PUNCT
ajfa-9339	147	16	a.	a.	NOUN
ajfa-9339	147	17	(	(	PUNCT
ajfa-9339	147	18	1997	1997	NUM
ajfa-9339	147	19	)	)	PUNCT
ajfa-9339	147	20	.	.	PUNCT
ajfa-9339	148	1	ownership	ownership	NOUN
ajfa-9339	148	2	structure	structure	NOUN
ajfa-9339	148	3	and	and	CCONJ
ajfa-9339	148	4	top	top	ADJ
ajfa-9339	148	5	executive	executive	ADJ
ajfa-9339	148	6	turnover	turnover	NOUN
ajfa-9339	148	7	.	.	PUNCT
ajfa-9339	149	1	journal	journal	NOUN
ajfa-9339	149	2	of	of	ADP
ajfa-9339	149	3	financial	financial	ADJ
ajfa-9339	149	4	economics	economic	NOUN
ajfa-9339	149	5	,	,	PUNCT
ajfa-9339	149	6	45	45	NUM
ajfa-9339	149	7	,	,	PUNCT
ajfa-9339	149	8	193	193	NUM
ajfa-9339	149	9	-	-	SYM
ajfa-9339	149	10	221	221	NUM
ajfa-9339	149	11	.	.	PUNCT
ajfa-9339	150	1	http://dx.doi.org/10.1016/s0304-405x(97)00016-0	http://dx.doi.org/10.1016/s0304-405x(97)00016-0	PROPN
ajfa-9339	150	2	desai	desai	PROPN
ajfa-9339	150	3	,	,	PUNCT
ajfa-9339	150	4	h.	h.	PROPN
ajfa-9339	150	5	,	,	PUNCT
ajfa-9339	150	6	hogan	hogan	PROPN
ajfa-9339	150	7	,	,	PUNCT
ajfa-9339	150	8	c.	c.	PROPN
ajfa-9339	150	9	,	,	PUNCT
ajfa-9339	150	10	&	&	CCONJ
ajfa-9339	150	11	wilkins	wilkins	PROPN
ajfa-9339	150	12	,	,	PUNCT
ajfa-9339	150	13	m.s	m.s	PROPN
ajfa-9339	150	14	.	.	PROPN
ajfa-9339	150	15	(	(	PUNCT
ajfa-9339	150	16	2006	2006	NUM
ajfa-9339	150	17	)	)	PUNCT
ajfa-9339	150	18	.	.	PUNCT
ajfa-9339	151	1	the	the	DET
ajfa-9339	151	2	reputational	reputational	ADJ
ajfa-9339	151	3	penalty	penalty	NOUN
ajfa-9339	151	4	for	for	ADP
ajfa-9339	151	5	aggressive	aggressive	ADJ
ajfa-9339	151	6	accounting	accounting	NOUN
ajfa-9339	151	7	:	:	PUNCT
ajfa-9339	151	8	earnings	earning	NOUN
ajfa-9339	151	9	restatements	restatement	NOUN
ajfa-9339	151	10	and	and	CCONJ
ajfa-9339	151	11	management	management	NOUN
ajfa-9339	151	12	turnover	turnover	NOUN
ajfa-9339	151	13	.	.	PUNCT
ajfa-9339	152	1	the	the	DET
ajfa-9339	152	2	accounting	accounting	NOUN
ajfa-9339	152	3	review	review	NOUN
ajfa-9339	152	4	,	,	PUNCT
ajfa-9339	152	5	81	81	NUM
ajfa-9339	152	6	,	,	PUNCT
ajfa-9339	152	7	83	83	NUM
ajfa-9339	152	8	-	-	SYM
ajfa-9339	152	9	112	112	NUM
ajfa-9339	152	10	.	.	PUNCT
ajfa-9339	153	1	http://dx.doi.org/10.2308/accr.2006.81.1.83	http://dx.doi.org/10.2308/accr.2006.81.1.83	PROPN
ajfa-9339	153	2	dhaliwal	dhaliwal	PROPN
ajfa-9339	153	3	,	,	PUNCT
ajfa-9339	153	4	d.	d.	PROPN
ajfa-9339	153	5	s.	s.	PROPN
ajfa-9339	153	6	,	,	PUNCT
ajfa-9339	153	7	o.	o.	PROPN
ajfa-9339	153	8	z.	z.	PROPN
ajfa-9339	153	9	li	li	PROPN
ajfa-9339	153	10	,	,	PUNCT
ajfa-9339	153	11	a.	a.	PROPN
ajfa-9339	153	12	tsang	tsang	PROPN
ajfa-9339	153	13	,	,	PUNCT
ajfa-9339	153	14	&	&	CCONJ
ajfa-9339	153	15	y.	y.	PROPN
ajfa-9339	153	16	g.	g.	PROPN
ajfa-9339	153	17	yang	yang	PROPN
ajfa-9339	153	18	.	.	PUNCT
ajfa-9339	154	1	(	(	PUNCT
ajfa-9339	154	2	2011	2011	NUM
ajfa-9339	154	3	)	)	PUNCT
ajfa-9339	154	4	.	.	PUNCT
ajfa-9339	155	1	voluntary	voluntary	ADJ
ajfa-9339	155	2	nonfinancial	nonfinancial	ADJ
ajfa-9339	155	3	disclosure	disclosure	NOUN
ajfa-9339	155	4	and	and	CCONJ
ajfa-9339	155	5	the	the	DET
ajfa-9339	155	6	cost	cost	NOUN
ajfa-9339	155	7	of	of	ADP
ajfa-9339	155	8	equity	equity	NOUN
ajfa-9339	155	9	capital	capital	NOUN
ajfa-9339	155	10	:	:	PUNCT
ajfa-9339	155	11	the	the	DET
ajfa-9339	155	12	initiation	initiation	NOUN
ajfa-9339	155	13	of	of	ADP
ajfa-9339	155	14	corporate	corporate	ADJ
ajfa-9339	155	15	social	social	ADJ
ajfa-9339	155	16	responsibility	responsibility	NOUN
ajfa-9339	155	17	reporting	report	VERB
ajfa-9339	155	18	.	.	PUNCT
ajfa-9339	156	1	the	the	DET
ajfa-9339	156	2	accounting	accounting	NOUN
ajfa-9339	156	3	review	review	PROPN
ajfa-9339	156	4	,	,	PUNCT
ajfa-9339	156	5	86(1	86(1	PROPN
ajfa-9339	156	6	)	)	PUNCT
ajfa-9339	156	7	,	,	PUNCT
ajfa-9339	156	8	59	59	NUM
ajfa-9339	156	9	-	-	SYM
ajfa-9339	156	10	100	100	NUM
ajfa-9339	156	11	.	.	PUNCT
ajfa-9339	157	1	http://dx.doi.org/10.2308/accr.00000005	http://dx.doi.org/10.2308/accr.00000005	VERB
ajfa-9339	157	2	diamond	diamond	PROPN
ajfa-9339	157	3	,	,	PUNCT
ajfa-9339	157	4	d.	d.	PROPN
ajfa-9339	157	5	,	,	PUNCT
ajfa-9339	157	6	&	&	CCONJ
ajfa-9339	157	7	r.	r.	PROPN
ajfa-9339	157	8	verrecchia	verrecchia	PROPN
ajfa-9339	157	9	.	.	PUNCT
ajfa-9339	158	1	(	(	PUNCT
ajfa-9339	158	2	1991	1991	NUM
ajfa-9339	158	3	)	)	PUNCT
ajfa-9339	158	4	.	.	PUNCT
ajfa-9339	159	1	disclosure	disclosure	NOUN
ajfa-9339	159	2	,	,	PUNCT
ajfa-9339	159	3	liquidity	liquidity	NOUN
ajfa-9339	159	4	,	,	PUNCT
ajfa-9339	159	5	and	and	CCONJ
ajfa-9339	159	6	the	the	DET
ajfa-9339	159	7	cost	cost	NOUN
ajfa-9339	159	8	of	of	ADP
ajfa-9339	159	9	capital	capital	NOUN
ajfa-9339	159	10	.	.	PUNCT
ajfa-9339	160	1	the	the	DET
ajfa-9339	160	2	journal	journal	PROPN
ajfa-9339	160	3	of	of	ADP
ajfa-9339	160	4	finance	finance	NOUN
ajfa-9339	160	5	,	,	PUNCT
ajfa-9339	160	6	46(4	46(4	NOUN
ajfa-9339	160	7	)	)	PUNCT
ajfa-9339	160	8	,	,	PUNCT
ajfa-9339	160	9	1325	1325	NUM
ajfa-9339	160	10	-	-	SYM
ajfa-9339	160	11	1359	1359	NUM
ajfa-9339	160	12	.	.	PUNCT
ajfa-9339	161	1	http://dx.doi.org/10.2307/2328861	http://dx.doi.org/10.2307/2328861	PROPN
ajfa-9339	161	2	engel	engel	PROPN
ajfa-9339	161	3	,	,	PUNCT
ajfa-9339	161	4	e.	e.	PROPN
ajfa-9339	161	5	,	,	PUNCT
ajfa-9339	161	6	hayes	hayes	PROPN
ajfa-9339	161	7	,	,	PUNCT
ajfa-9339	161	8	r.m	r.m	PROPN
ajfa-9339	161	9	.	.	PROPN
ajfa-9339	161	10	,	,	PUNCT
ajfa-9339	161	11	&	&	CCONJ
ajfa-9339	161	12	wang	wang	PROPN
ajfa-9339	161	13	,	,	PUNCT
ajfa-9339	161	14	x.	x.	PROPN
ajfa-9339	161	15	(	(	PUNCT
ajfa-9339	161	16	2003	2003	NUM
ajfa-9339	161	17	)	)	PUNCT
ajfa-9339	161	18	.	.	PUNCT
ajfa-9339	162	1	ceo	ceo	NOUN
ajfa-9339	162	2	turnover	turnover	NOUN
ajfa-9339	162	3	and	and	CCONJ
ajfa-9339	162	4	properties	property	NOUN
ajfa-9339	162	5	of	of	ADP
ajfa-9339	162	6	accounting	accounting	NOUN
ajfa-9339	162	7	information	information	NOUN
ajfa-9339	162	8	.	.	PUNCT
ajfa-9339	163	1	journal	journal	NOUN
ajfa-9339	163	2	of	of	ADP
ajfa-9339	163	3	accounting	accounting	NOUN
ajfa-9339	163	4	and	and	CCONJ
ajfa-9339	163	5	economics	economic	NOUN
ajfa-9339	163	6	,	,	PUNCT
ajfa-9339	163	7	36	36	NUM
ajfa-9339	163	8	,	,	PUNCT
ajfa-9339	163	9	197	197	NUM
ajfa-9339	163	10	-	-	SYM
ajfa-9339	163	11	226	226	NUM
ajfa-9339	163	12	.	.	PUNCT
ajfa-9339	164	1	http://dx.doi.org/10.1016/j.jacceco.2003.08.001	http://dx.doi.org/10.1016/j.jacceco.2003.08.001	PROPN
ajfa-9339	164	2	foster	foster	PROPN
ajfa-9339	164	3	,	,	PUNCT
ajfa-9339	164	4	f.	f.	PROPN
ajfa-9339	164	5	d.	d.	PROPN
ajfa-9339	164	6	,	,	PUNCT
ajfa-9339	164	7	&	&	CCONJ
ajfa-9339	164	8	s.	s.	PROPN
ajfa-9339	164	9	viswanathan	viswanathan	PROPN
ajfa-9339	164	10	.	.	PUNCT
ajfa-9339	165	1	(	(	PUNCT
ajfa-9339	165	2	1993	1993	NUM
ajfa-9339	165	3	)	)	PUNCT
ajfa-9339	165	4	.	.	PUNCT
ajfa-9339	166	1	the	the	DET
ajfa-9339	166	2	effect	effect	NOUN
ajfa-9339	166	3	of	of	ADP
ajfa-9339	166	4	public	public	ADJ
ajfa-9339	166	5	information	information	NOUN
ajfa-9339	166	6	and	and	CCONJ
ajfa-9339	166	7	competition	competition	NOUN
ajfa-9339	166	8	on	on	ADP
ajfa-9339	166	9	trading	trading	NOUN
ajfa-9339	166	10	volume	volume	NOUN
ajfa-9339	166	11	and	and	CCONJ
ajfa-9339	166	12	price	price	NOUN
ajfa-9339	166	13	volatility	volatility	NOUN
ajfa-9339	166	14	.	.	PUNCT
ajfa-9339	167	1	review	review	NOUN
ajfa-9339	167	2	of	of	ADP
ajfa-9339	167	3	financial	financial	ADJ
ajfa-9339	167	4	studies	study	NOUN
ajfa-9339	167	5	,	,	PUNCT
ajfa-9339	167	6	6(1	6(1	NUM
ajfa-9339	167	7	)	)	PUNCT
ajfa-9339	167	8	,	,	PUNCT
ajfa-9339	167	9	23	23	NUM
ajfa-9339	167	10	-	-	SYM
ajfa-9339	167	11	56	56	NUM
ajfa-9339	167	12	.	.	PUNCT
ajfa-9339	168	1	http://dx.doi.org/10.1093/rfs/6.1.23	http://dx.doi.org/10.1093/rfs/6.1.23	PROPN
ajfa-9339	168	2	furtado	furtado	PROPN
ajfa-9339	168	3	,	,	PUNCT
ajfa-9339	168	4	e.p	e.p	PROPN
ajfa-9339	168	5	.	.	PROPN
ajfa-9339	168	6	,	,	PUNCT
ajfa-9339	168	7	&	&	CCONJ
ajfa-9339	168	8	karen	karen	PROPN
ajfa-9339	168	9	,	,	PUNCT
ajfa-9339	168	10	v.	v.	PROPN
ajfa-9339	168	11	(	(	PUNCT
ajfa-9339	168	12	1990	1990	NUM
ajfa-9339	168	13	)	)	PUNCT
ajfa-9339	168	14	.	.	PUNCT
ajfa-9339	169	1	causes	cause	NOUN
ajfa-9339	169	2	,	,	PUNCT
ajfa-9339	169	3	consequences	consequence	NOUN
ajfa-9339	169	4	,	,	PUNCT
ajfa-9339	169	5	and	and	CCONJ
ajfa-9339	169	6	shareholder	shareholder	NOUN
ajfa-9339	169	7	wealth	wealth	NOUN
ajfa-9339	169	8	effects	effect	NOUN
ajfa-9339	169	9	of	of	ADP
ajfa-9339	169	10	management	management	NOUN
ajfa-9339	169	11	turnover	turnover	NOUN
ajfa-9339	169	12	:	:	PUNCT
ajfa-9339	169	13	a	a	DET
ajfa-9339	169	14	review	review	NOUN
ajfa-9339	169	15	of	of	ADP
ajfa-9339	169	16	the	the	DET
ajfa-9339	169	17	empirical	empirical	ADJ
ajfa-9339	169	18	evidence	evidence	NOUN
ajfa-9339	169	19	.	.	PUNCT
ajfa-9339	170	1	financial	financial	ADJ
ajfa-9339	170	2	management	management	NOUN
ajfa-9339	170	3	,	,	PUNCT
ajfa-9339	170	4	19	19	NUM
ajfa-9339	170	5	,	,	PUNCT
ajfa-9339	170	6	60	60	NUM
ajfa-9339	170	7	-	-	SYM
ajfa-9339	170	8	75	75	NUM
ajfa-9339	170	9	.	.	PUNCT
ajfa-9339	171	1	http://dx.doi.org/10.2307/3665635	http://dx.doi.org/10.2307/3665635	PROPN
ajfa-9339	171	2	furtado	furtado	PROPN
ajfa-9339	171	3	,	,	PUNCT
ajfa-9339	171	4	e.p	e.p	PROPN
ajfa-9339	171	5	.	.	PROPN
ajfa-9339	171	6	,	,	PUNCT
ajfa-9339	171	7	&	&	CCONJ
ajfa-9339	171	8	rozeff	rozeff	PROPN
ajfa-9339	171	9	,	,	PUNCT
ajfa-9339	171	10	m.s	m.s	PROPN
ajfa-9339	171	11	.	.	PROPN
ajfa-9339	171	12	(	(	PUNCT
ajfa-9339	171	13	1987	1987	NUM
ajfa-9339	171	14	)	)	PUNCT
ajfa-9339	171	15	.	.	PUNCT
ajfa-9339	172	1	the	the	DET
ajfa-9339	172	2	wealth	wealth	NOUN
ajfa-9339	172	3	effects	effect	NOUN
ajfa-9339	172	4	of	of	ADP
ajfa-9339	172	5	company	company	NOUN
ajfa-9339	172	6	initiated	initiate	VERB
ajfa-9339	172	7	management	management	NOUN
ajfa-9339	172	8	changes	change	NOUN
ajfa-9339	172	9	.	.	PUNCT
ajfa-9339	173	1	journal	journal	NOUN
ajfa-9339	173	2	of	of	ADP
ajfa-9339	173	3	financial	financial	ADJ
ajfa-9339	173	4	economics	economic	NOUN
ajfa-9339	173	5	,	,	PUNCT
ajfa-9339	173	6	18	18	NUM
ajfa-9339	173	7	,	,	PUNCT
ajfa-9339	173	8	147	147	NUM
ajfa-9339	173	9	-	-	SYM
ajfa-9339	173	10	160	160	NUM
ajfa-9339	173	11	.	.	PUNCT
ajfa-9339	174	1	http://dx.doi.org/10.1016/0304-405x(87)90065-1	http://dx.doi.org/10.1016/0304-405x(87)90065-1	PROPN
ajfa-9339	174	2	galbraith	galbraith	PROPN
ajfa-9339	174	3	,	,	PUNCT
ajfa-9339	174	4	j.	j.	PROPN
ajfa-9339	174	5	r.	r.	PROPN
ajfa-9339	174	6	(	(	PUNCT
ajfa-9339	174	7	1982	1982	NUM
ajfa-9339	174	8	)	)	PUNCT
ajfa-9339	174	9	growth	growth	NOUN
ajfa-9339	174	10	.	.	PUNCT
ajfa-9339	175	1	the	the	DET
ajfa-9339	175	2	journal	journal	NOUN
ajfa-9339	175	3	of	of	ADP
ajfa-9339	175	4	business	business	NOUN
ajfa-9339	175	5	strategy	strategy	NOUN
ajfa-9339	175	6	,	,	PUNCT
ajfa-9339	175	7	3(1	3(1	NUM
ajfa-9339	175	8	)	)	PUNCT
ajfa-9339	175	9	,	,	PUNCT
ajfa-9339	175	10	70	70	NUM
ajfa-9339	175	11	-	-	SYM
ajfa-9339	175	12	79	79	NUM
ajfa-9339	175	13	.	.	PUNCT
ajfa-9339	176	1	http://dx.doi.org/10.1108/eb038958	http://dx.doi.org/10.1108/eb038958	PROPN
ajfa-9339	176	2	gelb	gelb	PROPN
ajfa-9339	176	3	,	,	PUNCT
ajfa-9339	176	4	d.	d.	PROPN
ajfa-9339	176	5	s.	s.	PROPN
ajfa-9339	176	6	,	,	PUNCT
ajfa-9339	176	7	&	&	CCONJ
ajfa-9339	176	8	j.	j.	PROPN
ajfa-9339	176	9	a.	a.	PROPN
ajfa-9339	176	10	strawser	strawser	PROPN
ajfa-9339	176	11	.	.	PUNCT
ajfa-9339	177	1	(	(	PUNCT
ajfa-9339	177	2	2001	2001	NUM
ajfa-9339	177	3	)	)	PUNCT
ajfa-9339	177	4	.	.	PUNCT
ajfa-9339	178	1	corporate	corporate	ADJ
ajfa-9339	178	2	social	social	ADJ
ajfa-9339	178	3	responsibility	responsibility	NOUN
ajfa-9339	178	4	and	and	CCONJ
ajfa-9339	178	5	financial	financial	ADJ
ajfa-9339	178	6	disclosures	disclosure	NOUN
ajfa-9339	178	7	:	:	PUNCT
ajfa-9339	178	8	an	an	DET
ajfa-9339	178	9	alternative	alternative	ADJ
ajfa-9339	178	10	explanation	explanation	NOUN
ajfa-9339	178	11	for	for	ADP
ajfa-9339	178	12	increased	increase	VERB
ajfa-9339	178	13	disclosure	disclosure	NOUN
ajfa-9339	178	14	.	.	PUNCT
ajfa-9339	179	1	journal	journal	PROPN
ajfa-9339	179	2	of	of	ADP
ajfa-9339	179	3	business	business	NOUN
ajfa-9339	179	4	ethics	ethic	NOUN
ajfa-9339	179	5	,	,	PUNCT
ajfa-9339	179	6	33(1	33(1	NUM
ajfa-9339	179	7	)	)	PUNCT
ajfa-9339	179	8	,	,	PUNCT
ajfa-9339	179	9	1	1	NUM
ajfa-9339	179	10	-	-	SYM
ajfa-9339	179	11	13	13	NUM
ajfa-9339	179	12	.	.	PUNCT
ajfa-9339	180	1	http://dx.doi.org/10.1007/s10551-008-9968-9	http://dx.doi.org/10.1007/s10551-008-9968-9	PROPN
ajfa-9339	180	2	hanks	hanks	PROPN
ajfa-9339	180	3	,	,	PUNCT
ajfa-9339	180	4	s.	s.	PROPN
ajfa-9339	180	5	h.	h.	PROPN
ajfa-9339	180	6	,	,	PUNCT
ajfa-9339	180	7	c.	c.	PROPN
ajfa-9339	180	8	j.	j.	PROPN
ajfa-9339	180	9	watson	watson	PROPN
ajfa-9339	180	10	,	,	PUNCT
ajfa-9339	180	11	e.	e.	PROPN
ajfa-9339	180	12	jansen	jansen	PROPN
ajfa-9339	180	13	,	,	PUNCT
ajfa-9339	180	14	&	&	CCONJ
ajfa-9339	180	15	g.	g.	PROPN
ajfa-9339	180	16	n.	n.	PROPN
ajfa-9339	180	17	chandler	chandler	PROPN
ajfa-9339	180	18	.	.	PUNCT
ajfa-9339	181	1	(	(	PUNCT
ajfa-9339	181	2	1993	1993	NUM
ajfa-9339	181	3	)	)	PUNCT
ajfa-9339	181	4	.	.	PUNCT
ajfa-9339	182	1	tightening	tighten	VERB
ajfa-9339	182	2	the	the	DET
ajfa-9339	182	3	life	life	NOUN
ajfa-9339	182	4	-	-	PUNCT
ajfa-9339	182	5	cycle	cycle	NOUN
ajfa-9339	182	6	construct	construct	NOUN
ajfa-9339	182	7	:	:	PUNCT
ajfa-9339	182	8	a	a	DET
ajfa-9339	182	9	taxonomic	taxonomic	ADJ
ajfa-9339	182	10	study	study	NOUN
ajfa-9339	182	11	of	of	ADP
ajfa-9339	182	12	growth	growth	NOUN
ajfa-9339	182	13	stage	stage	NOUN
ajfa-9339	182	14	configurations	configuration	NOUN
ajfa-9339	182	15	in	in	ADP
ajfa-9339	182	16	high	high	ADJ
ajfa-9339	182	17	-	-	PUNCT
ajfa-9339	182	18	technology	technology	NOUN
ajfa-9339	182	19	organizations	organization	NOUN
ajfa-9339	182	20	.	.	PUNCT
ajfa-9339	183	1	entrepreneurship	entrepreneurship	NOUN
ajfa-9339	183	2	,	,	PUNCT
ajfa-9339	183	3	theory	theory	NOUN
ajfa-9339	183	4	and	and	CCONJ
ajfa-9339	183	5	practice	practice	NOUN
ajfa-9339	183	6	,	,	PUNCT
ajfa-9339	183	7	18(2	18(2	NUM
ajfa-9339	183	8	)	)	PUNCT
ajfa-9339	183	9	,	,	PUNCT
ajfa-9339	183	10	5	5	NUM
ajfa-9339	183	11	-	-	SYM
ajfa-9339	183	12	30	30	NUM
ajfa-9339	183	13	.	.	PUNCT
ajfa-9339	184	1	asian	asian	ADJ
ajfa-9339	184	2	journal	journal	PROPN
ajfa-9339	184	3	of	of	ADP
ajfa-9339	184	4	finance	finance	PROPN
ajfa-9339	184	5	&	&	CCONJ
ajfa-9339	184	6	accounting	accounting	PROPN
ajfa-9339	184	7	issn	issn	PROPN
ajfa-9339	184	8	1946	1946	NUM
ajfa-9339	184	9	-	-	PUNCT
ajfa-9339	184	10	052x	052x	PROPN
ajfa-9339	184	11	2016	2016	NUM
ajfa-9339	184	12	,	,	PUNCT
ajfa-9339	184	13	vol	vol	NOUN
ajfa-9339	184	14	.	.	PROPN
ajfa-9339	184	15	8	8	NUM
ajfa-9339	184	16	,	,	PUNCT
ajfa-9339	184	17	no	no	INTJ
ajfa-9339	184	18	.	.	NOUN
ajfa-9339	184	19	1	1	NUM
ajfa-9339	184	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9339	184	21	193	193	NUM
ajfa-9339	184	22	healy	healy	NOUN
ajfa-9339	184	23	,	,	PUNCT
ajfa-9339	184	24	p.	p.	PROPN
ajfa-9339	184	25	,	,	PUNCT
ajfa-9339	184	26	&	&	CCONJ
ajfa-9339	184	27	k.	k.	PROPN
ajfa-9339	184	28	palepu	palepu	PROPN
ajfa-9339	184	29	.	.	PUNCT
ajfa-9339	185	1	(	(	PUNCT
ajfa-9339	185	2	2001	2001	NUM
ajfa-9339	185	3	)	)	PUNCT
ajfa-9339	185	4	.	.	PUNCT
ajfa-9339	186	1	information	information	NOUN
ajfa-9339	186	2	asymmetry	asymmetry	NOUN
ajfa-9339	186	3	,	,	PUNCT
ajfa-9339	186	4	corporate	corporate	ADJ
ajfa-9339	186	5	disclosure	disclosure	NOUN
ajfa-9339	186	6	,	,	PUNCT
ajfa-9339	186	7	and	and	CCONJ
ajfa-9339	186	8	the	the	DET
ajfa-9339	186	9	capital	capital	NOUN
ajfa-9339	186	10	markets	market	NOUN
ajfa-9339	186	11	:	:	PUNCT
ajfa-9339	186	12	a	a	DET
ajfa-9339	186	13	review	review	NOUN
ajfa-9339	186	14	of	of	ADP
ajfa-9339	186	15	the	the	DET
ajfa-9339	186	16	empirical	empirical	ADJ
ajfa-9339	186	17	disclosure	disclosure	NOUN
ajfa-9339	186	18	literature	literature	NOUN
ajfa-9339	186	19	.	.	PUNCT
ajfa-9339	187	1	journal	journal	PROPN
ajfa-9339	187	2	of	of	ADP
ajfa-9339	187	3	accounting	accounting	NOUN
ajfa-9339	187	4	and	and	CCONJ
ajfa-9339	187	5	economics	economic	NOUN
ajfa-9339	187	6	,	,	PUNCT
ajfa-9339	187	7	31(1	31(1	NUM
ajfa-9339	187	8	-	-	SYM
ajfa-9339	187	9	3	3	NUM
ajfa-9339	187	10	)	)	PUNCT
ajfa-9339	187	11	,	,	PUNCT
ajfa-9339	187	12	405	405	NUM
ajfa-9339	187	13	-	-	SYM
ajfa-9339	187	14	40	40	NUM
ajfa-9339	187	15	.	.	PUNCT
ajfa-9339	188	1	http://dx.doi.org/10.1016/s0165-4101(01)00018-0	http://dx.doi.org/10.1016/s0165-4101(01)00018-0	PROPN
ajfa-9339	188	2	henry	henry	PROPN
ajfa-9339	188	3	,	,	PUNCT
ajfa-9339	188	4	e.	e.	PROPN
ajfa-9339	188	5	(	(	PUNCT
ajfa-9339	188	6	2008	2008	NUM
ajfa-9339	188	7	)	)	PUNCT
ajfa-9339	188	8	.	.	PUNCT
ajfa-9339	189	1	are	be	AUX
ajfa-9339	189	2	investors	investor	NOUN
ajfa-9339	189	3	influenced	influence	VERB
ajfa-9339	189	4	by	by	ADP
ajfa-9339	189	5	how	how	SCONJ
ajfa-9339	189	6	earnings	earning	NOUN
ajfa-9339	189	7	press	press	NOUN
ajfa-9339	189	8	releases	release	NOUN
ajfa-9339	189	9	are	be	AUX
ajfa-9339	189	10	written	write	VERB
ajfa-9339	189	11	?	?	PUNCT
ajfa-9339	190	1	journal	journal	NOUN
ajfa-9339	190	2	of	of	ADP
ajfa-9339	190	3	business	business	NOUN
ajfa-9339	190	4	communication	communication	NOUN
ajfa-9339	190	5	,	,	PUNCT
ajfa-9339	190	6	45(4	45(4	NUM
ajfa-9339	190	7	)	)	PUNCT
ajfa-9339	190	8	,	,	PUNCT
ajfa-9339	190	9	363	363	NUM
ajfa-9339	190	10	-	-	SYM
ajfa-9339	190	11	407	407	NUM
ajfa-9339	190	12	.	.	PUNCT
ajfa-9339	191	1	http://dx.doi.org/10.1177/0021943608319388	http://dx.doi.org/10.1177/0021943608319388	PROPN
ajfa-9339	191	2	holthausen	holthausen	PROPN
ajfa-9339	191	3	,	,	PUNCT
ajfa-9339	191	4	r.	r.	PROPN
ajfa-9339	191	5	w.	w.	PROPN
ajfa-9339	191	6	,	,	PUNCT
ajfa-9339	191	7	&	&	CCONJ
ajfa-9339	191	8	r.	r.	PROPN
ajfa-9339	191	9	e.	e.	PROPN
ajfa-9339	191	10	verrecchia	verrecchia	PROPN
ajfa-9339	191	11	.	.	PUNCT
ajfa-9339	192	1	(	(	PUNCT
ajfa-9339	192	2	1988	1988	NUM
ajfa-9339	192	3	)	)	PUNCT
ajfa-9339	192	4	.	.	PUNCT
ajfa-9339	193	1	the	the	DET
ajfa-9339	193	2	effect	effect	NOUN
ajfa-9339	193	3	of	of	ADP
ajfa-9339	193	4	sequential	sequential	ADJ
ajfa-9339	193	5	information	information	NOUN
ajfa-9339	193	6	releases	release	NOUN
ajfa-9339	193	7	on	on	ADP
ajfa-9339	193	8	the	the	DET
ajfa-9339	193	9	variance	variance	NOUN
ajfa-9339	193	10	of	of	ADP
ajfa-9339	193	11	price	price	NOUN
ajfa-9339	193	12	changes	change	NOUN
ajfa-9339	193	13	in	in	ADP
ajfa-9339	193	14	an	an	DET
ajfa-9339	193	15	intertemporal	intertemporal	ADJ
ajfa-9339	193	16	multi	multi	ADJ
ajfa-9339	193	17	-	-	ADJ
ajfa-9339	193	18	asset	asset	ADJ
ajfa-9339	193	19	market	market	NOUN
ajfa-9339	193	20	.	.	PUNCT
ajfa-9339	194	1	journal	journal	NOUN
ajfa-9339	194	2	of	of	ADP
ajfa-9339	194	3	accounting	accounting	NOUN
ajfa-9339	194	4	research	research	NOUN
ajfa-9339	194	5	,	,	PUNCT
ajfa-9339	194	6	26(1	26(1	NUM
ajfa-9339	194	7	)	)	PUNCT
ajfa-9339	194	8	,	,	PUNCT
ajfa-9339	194	9	82	82	NUM
ajfa-9339	194	10	-	-	SYM
ajfa-9339	194	11	106	106	NUM
ajfa-9339	194	12	.	.	PUNCT
ajfa-9339	195	1	http://dx.doi.org/10.2307/2491114	http://dx.doi.org/10.2307/2491114	PROPN
ajfa-9339	195	2	iatridis	iatridis	PROPN
ajfa-9339	195	3	,	,	PUNCT
ajfa-9339	195	4	g.	g.	PROPN
ajfa-9339	195	5	,	,	PUNCT
ajfa-9339	195	6	&	&	CCONJ
ajfa-9339	195	7	p.	p.	PROPN
ajfa-9339	195	8	alexakis	alexakis	PROPN
ajfa-9339	195	9	.	.	PUNCT
ajfa-9339	196	1	(	(	PUNCT
ajfa-9339	196	2	2012	2012	NUM
ajfa-9339	196	3	)	)	PUNCT
ajfa-9339	196	4	.	.	PUNCT
ajfa-9339	197	1	evidence	evidence	NOUN
ajfa-9339	197	2	of	of	ADP
ajfa-9339	197	3	voluntary	voluntary	ADJ
ajfa-9339	197	4	accounting	accounting	NOUN
ajfa-9339	197	5	disclosures	disclosure	NOUN
ajfa-9339	197	6	in	in	ADP
ajfa-9339	197	7	the	the	DET
ajfa-9339	197	8	athens	athens	PROPN
ajfa-9339	197	9	stock	stock	NOUN
ajfa-9339	197	10	market	market	NOUN
ajfa-9339	197	11	.	.	PUNCT
ajfa-9339	198	1	review	review	NOUN
ajfa-9339	198	2	of	of	ADP
ajfa-9339	198	3	accounting	accounting	NOUN
ajfa-9339	198	4	and	and	CCONJ
ajfa-9339	198	5	finance	finance	NOUN
ajfa-9339	198	6	,	,	PUNCT
ajfa-9339	198	7	11(1	11(1	NUM
ajfa-9339	198	8	)	)	PUNCT
ajfa-9339	198	9	,	,	PUNCT
ajfa-9339	198	10	73	73	NUM
ajfa-9339	198	11	-	-	SYM
ajfa-9339	198	12	92	92	NUM
ajfa-9339	198	13	.	.	PUNCT
ajfa-9339	199	1	http://dx.doi.org/10.1108/14757701211201830	http://dx.doi.org/10.1108/14757701211201830	PROPN
ajfa-9339	199	2	kaplan	kaplan	PROPN
ajfa-9339	199	3	,	,	PUNCT
ajfa-9339	199	4	s.	s.	PROPN
ajfa-9339	199	5	,	,	PUNCT
ajfa-9339	199	6	&	&	CCONJ
ajfa-9339	199	7	minton	minton	PROPN
ajfa-9339	199	8	,	,	PUNCT
ajfa-9339	199	9	b.	b.	PROPN
ajfa-9339	199	10	(	(	PUNCT
ajfa-9339	199	11	2006	2006	NUM
ajfa-9339	199	12	)	)	PUNCT
ajfa-9339	199	13	.	.	PUNCT
ajfa-9339	200	1	how	how	SCONJ
ajfa-9339	200	2	has	have	AUX
ajfa-9339	200	3	ceo	ceo	NOUN
ajfa-9339	200	4	turnover	turnover	NOUN
ajfa-9339	200	5	changed	change	VERB
ajfa-9339	200	6	?	?	PUNCT
ajfa-9339	201	1	increasingly	increasingly	ADV
ajfa-9339	201	2	performance	performance	NOUN
ajfa-9339	201	3	sensitive	sensitive	ADJ
ajfa-9339	201	4	boards	board	NOUN
ajfa-9339	201	5	and	and	CCONJ
ajfa-9339	201	6	increasingly	increasingly	ADV
ajfa-9339	201	7	uneasy	uneasy	ADJ
ajfa-9339	201	8	ceos	ceo	NOUN
ajfa-9339	201	9	.	.	PUNCT
ajfa-9339	202	1	working	work	VERB
ajfa-9339	202	2	paper	paper	NOUN
ajfa-9339	202	3	.	.	PUNCT
ajfa-9339	203	1	national	national	PROPN
ajfa-9339	203	2	bureau	bureau	PROPN
ajfa-9339	203	3	of	of	ADP
ajfa-9339	203	4	economic	economic	ADJ
ajfa-9339	203	5	research	research	NOUN
ajfa-9339	203	6	.	.	PUNCT
ajfa-9339	204	1	http://dx.doi.org/10.2139/ssrn.891326	http://dx.doi.org/10.2139/ssrn.891326	X
ajfa-9339	204	2	karpoff	karpoff	PROPN
ajfa-9339	204	3	,	,	PUNCT
ajfa-9339	204	4	j.m	j.m	PROPN
ajfa-9339	204	5	.	.	PROPN
ajfa-9339	204	6	,	,	PUNCT
ajfa-9339	204	7	lee	lee	PROPN
ajfa-9339	204	8	,	,	PUNCT
ajfa-9339	204	9	d.s	d.s	PROPN
ajfa-9339	204	10	.	.	PROPN
ajfa-9339	204	11	,	,	PUNCT
ajfa-9339	204	12	&	&	CCONJ
ajfa-9339	204	13	martin	martin	PROPN
ajfa-9339	204	14	,	,	PUNCT
ajfa-9339	204	15	g.s	g.s	PROPN
ajfa-9339	204	16	.	.	PROPN
ajfa-9339	204	17	(	(	PUNCT
ajfa-9339	204	18	2008	2008	NUM
ajfa-9339	204	19	)	)	PUNCT
ajfa-9339	204	20	.	.	PUNCT
ajfa-9339	205	1	the	the	DET
ajfa-9339	205	2	consequences	consequence	NOUN
ajfa-9339	205	3	to	to	ADP
ajfa-9339	205	4	managers	manager	NOUN
ajfa-9339	205	5	for	for	ADP
ajfa-9339	205	6	financial	financial	ADJ
ajfa-9339	205	7	misrepresentation	misrepresentation	NOUN
ajfa-9339	205	8	.	.	PUNCT
ajfa-9339	206	1	journal	journal	NOUN
ajfa-9339	206	2	of	of	ADP
ajfa-9339	206	3	financial	financial	ADJ
ajfa-9339	206	4	economics	economic	NOUN
ajfa-9339	206	5	,	,	PUNCT
ajfa-9339	206	6	88	88	NUM
ajfa-9339	206	7	,	,	PUNCT
ajfa-9339	206	8	193	193	NUM
ajfa-9339	206	9	-	-	SYM
ajfa-9339	206	10	217	217	NUM
ajfa-9339	206	11	.	.	PUNCT
ajfa-9339	207	1	http://dx.doi.org/10.1016/j.jfineco.2007.06.003	http://dx.doi.org/10.1016/j.jfineco.2007.06.003	PROPN
ajfa-9339	207	2	kim	kim	PROPN
ajfa-9339	207	3	,	,	PUNCT
ajfa-9339	207	4	a.	a.	NOUN
ajfa-9339	207	5	(	(	PUNCT
ajfa-9339	207	6	2008	2008	NUM
ajfa-9339	207	7	)	)	PUNCT
ajfa-9339	207	8	.	.	PUNCT
ajfa-9339	208	1	effectiveness	effectiveness	NOUN
ajfa-9339	208	2	of	of	ADP
ajfa-9339	208	3	the	the	DET
ajfa-9339	208	4	sarbanes	sarbane	NOUN
ajfa-9339	208	5	oxley	oxley	ADJ
ajfa-9339	208	6	action	action	NOUN
ajfa-9339	208	7	corporate	corporate	ADJ
ajfa-9339	208	8	governance	governance	NOUN
ajfa-9339	208	9	:	:	PUNCT
ajfa-9339	208	10	evidence	evidence	NOUN
ajfa-9339	208	11	from	from	ADP
ajfa-9339	208	12	executive	executive	ADJ
ajfa-9339	208	13	turnover	turnover	NOUN
ajfa-9339	208	14	.	.	PUNCT
ajfa-9339	209	1	working	work	VERB
ajfa-9339	209	2	paper	paper	NOUN
ajfa-9339	209	3	.	.	PUNCT
ajfa-9339	210	1	university	university	NOUN
ajfa-9339	210	2	of	of	ADP
ajfa-9339	210	3	minnesota	minnesota	PROPN
ajfa-9339	210	4	.	.	PUNCT
ajfa-9339	211	1	kim	kim	PROPN
ajfa-9339	211	2	,	,	PUNCT
ajfa-9339	211	3	o.	o.	PROPN
ajfa-9339	211	4	,	,	PUNCT
ajfa-9339	211	5	&	&	CCONJ
ajfa-9339	211	6	r.	r.	PROPN
ajfa-9339	211	7	e.	e.	PROPN
ajfa-9339	211	8	verrecchia	verrecchia	PROPN
ajfa-9339	211	9	.	.	PUNCT
ajfa-9339	212	1	(	(	PUNCT
ajfa-9339	212	2	1991	1991	NUM
ajfa-9339	212	3	)	)	PUNCT
ajfa-9339	212	4	.	.	PUNCT
ajfa-9339	213	1	trading	trading	NOUN
ajfa-9339	213	2	volume	volume	NOUN
ajfa-9339	213	3	and	and	CCONJ
ajfa-9339	213	4	price	price	NOUN
ajfa-9339	213	5	reactions	reaction	NOUN
ajfa-9339	213	6	to	to	ADP
ajfa-9339	213	7	public	public	ADJ
ajfa-9339	213	8	announcements	announcement	NOUN
ajfa-9339	213	9	.	.	PUNCT
ajfa-9339	214	1	journal	journal	NOUN
ajfa-9339	214	2	of	of	ADP
ajfa-9339	214	3	accounting	accounting	NOUN
ajfa-9339	214	4	research	research	NOUN
ajfa-9339	214	5	,	,	PUNCT
ajfa-9339	214	6	29	29	NUM
ajfa-9339	214	7	,	,	PUNCT
ajfa-9339	214	8	302	302	NUM
ajfa-9339	214	9	-	-	SYM
ajfa-9339	214	10	321	321	NUM
ajfa-9339	214	11	.	.	PUNCT
ajfa-9339	215	1	http://dx.doi.org/10.2307/2491051	http://dx.doi.org/10.2307/2491051	PROPN
ajfa-9339	215	2	kravet	kravet	PROPN
ajfa-9339	215	3	,	,	PUNCT
ajfa-9339	215	4	t.	t.	PROPN
ajfa-9339	215	5	,	,	PUNCT
ajfa-9339	215	6	&	&	CCONJ
ajfa-9339	215	7	muslu	muslu	PROPN
ajfa-9339	215	8	,	,	PUNCT
ajfa-9339	215	9	v.	v.	PROPN
ajfa-9339	215	10	(	(	PUNCT
ajfa-9339	215	11	2013	2013	NUM
ajfa-9339	215	12	)	)	PUNCT
ajfa-9339	215	13	.	.	PUNCT
ajfa-9339	216	1	textual	textual	ADJ
ajfa-9339	216	2	risk	risk	NOUN
ajfa-9339	216	3	disclosures	disclosure	NOUN
ajfa-9339	216	4	and	and	CCONJ
ajfa-9339	216	5	investors	investor	NOUN
ajfa-9339	216	6	’	’	PART
ajfa-9339	216	7	risk	risk	NOUN
ajfa-9339	216	8	perceptions	perception	NOUN
ajfa-9339	216	9	.	.	PUNCT
ajfa-9339	217	1	review	review	NOUN
ajfa-9339	217	2	of	of	ADP
ajfa-9339	217	3	accounting	accounting	NOUN
ajfa-9339	217	4	studies	study	NOUN
ajfa-9339	217	5	,	,	PUNCT
ajfa-9339	217	6	18(4	18(4	NUM
ajfa-9339	217	7	)	)	PUNCT
ajfa-9339	217	8	,	,	PUNCT
ajfa-9339	217	9	1088	1088	NUM
ajfa-9339	217	10	-	-	SYM
ajfa-9339	217	11	1122	1122	NUM
ajfa-9339	217	12	.	.	PUNCT
ajfa-9339	217	13	http://dx.doi.org/10.1007/s11142-013-9228-9	http://dx.doi.org/10.1007/s11142-013-9228-9	PUNCT
ajfa-9339	218	1	lambert	lambert	PROPN
ajfa-9339	218	2	,	,	PUNCT
ajfa-9339	218	3	r.	r.	PROPN
ajfa-9339	218	4	,	,	PUNCT
ajfa-9339	218	5	c.	c.	PROPN
ajfa-9339	218	6	leuz	leuz	PROPN
ajfa-9339	218	7	,	,	PUNCT
ajfa-9339	218	8	&	&	CCONJ
ajfa-9339	218	9	r.	r.	PROPN
ajfa-9339	218	10	verrecchia	verrecchia	PROPN
ajfa-9339	218	11	.	.	PUNCT
ajfa-9339	218	12	(	(	PUNCT
ajfa-9339	218	13	2007	2007	NUM
ajfa-9339	218	14	)	)	PUNCT
ajfa-9339	218	15	.	.	PUNCT
ajfa-9339	219	1	accounting	accounting	NOUN
ajfa-9339	219	2	information	information	NOUN
ajfa-9339	219	3	,	,	PUNCT
ajfa-9339	219	4	disclosure	disclosure	NOUN
ajfa-9339	219	5	,	,	PUNCT
ajfa-9339	219	6	and	and	CCONJ
ajfa-9339	219	7	the	the	DET
ajfa-9339	219	8	cost	cost	NOUN
ajfa-9339	219	9	of	of	ADP
ajfa-9339	219	10	capital	capital	NOUN
ajfa-9339	219	11	.	.	PUNCT
ajfa-9339	220	1	journal	journal	PROPN
ajfa-9339	220	2	of	of	ADP
ajfa-9339	220	3	accounting	accounting	NOUN
ajfa-9339	220	4	research	research	NOUN
ajfa-9339	220	5	,	,	PUNCT
ajfa-9339	220	6	45(2	45(2	NOUN
ajfa-9339	220	7	)	)	PUNCT
ajfa-9339	220	8	,	,	PUNCT
ajfa-9339	220	9	385	385	NUM
ajfa-9339	220	10	-	-	SYM
ajfa-9339	220	11	420	420	NUM
ajfa-9339	220	12	.	.	PUNCT
ajfa-9339	221	1	http://dx.doi.org/10.1111/j.1475-679x.2007.00238.x	http://dx.doi.org/10.1111/j.1475-679x.2007.00238.x	ADJ
ajfa-9339	221	2	lev	lev	NOUN
ajfa-9339	221	3	,	,	PUNCT
ajfa-9339	221	4	b.	b.	PROPN
ajfa-9339	221	5	,	,	PUNCT
ajfa-9339	221	6	c.	c.	PROPN
ajfa-9339	221	7	petrovits	petrovits	PROPN
ajfa-9339	221	8	,	,	PUNCT
ajfa-9339	221	9	&	&	CCONJ
ajfa-9339	221	10	s.	s.	PROPN
ajfa-9339	221	11	radhakrishnan	radhakrishnan	PROPN
ajfa-9339	221	12	.	.	PUNCT
ajfa-9339	222	1	(	(	PUNCT
ajfa-9339	222	2	2010	2010	NUM
ajfa-9339	222	3	)	)	PUNCT
ajfa-9339	222	4	.	.	PUNCT
ajfa-9339	223	1	is	be	AUX
ajfa-9339	223	2	doing	do	VERB
ajfa-9339	223	3	good	good	ADJ
ajfa-9339	223	4	good	good	ADJ
ajfa-9339	223	5	for	for	ADP
ajfa-9339	223	6	you	you	PRON
ajfa-9339	223	7	?	?	PUNCT
ajfa-9339	224	1	yes	yes	INTJ
ajfa-9339	224	2	,	,	PUNCT
ajfa-9339	224	3	charitable	charitable	ADJ
ajfa-9339	224	4	contributions	contribution	NOUN
ajfa-9339	224	5	enhance	enhance	VERB
ajfa-9339	224	6	revenue	revenue	NOUN
ajfa-9339	224	7	growth	growth	NOUN
ajfa-9339	224	8	.	.	PUNCT
ajfa-9339	225	1	strategic	strategic	ADJ
ajfa-9339	225	2	management	management	NOUN
ajfa-9339	225	3	journal	journal	NOUN
ajfa-9339	225	4	,	,	PUNCT
ajfa-9339	225	5	31(2	31(2	NUM
ajfa-9339	225	6	)	)	PUNCT
ajfa-9339	225	7	,	,	PUNCT
ajfa-9339	225	8	182	182	NUM
ajfa-9339	225	9	-	-	SYM
ajfa-9339	225	10	200	200	NUM
ajfa-9339	225	11	.	.	PUNCT
ajfa-9339	226	1	http://dx.doi.org/10.1002/smj.810	http://dx.doi.org/10.1002/smj.810	PROPN
ajfa-9339	226	2	loughran	loughran	NOUN
ajfa-9339	226	3	,	,	PUNCT
ajfa-9339	226	4	t.	t.	PROPN
ajfa-9339	226	5	,	,	PUNCT
ajfa-9339	226	6	&	&	CCONJ
ajfa-9339	226	7	mcdonald	mcdonald	PROPN
ajfa-9339	226	8	,	,	PUNCT
ajfa-9339	226	9	b.	b.	PROPN
ajfa-9339	226	10	(	(	PUNCT
ajfa-9339	226	11	2011	2011	NUM
ajfa-9339	226	12	)	)	PUNCT
ajfa-9339	226	13	.	.	PUNCT
ajfa-9339	227	1	when	when	SCONJ
ajfa-9339	227	2	is	be	AUX
ajfa-9339	227	3	a	a	DET
ajfa-9339	227	4	liability	liability	NOUN
ajfa-9339	227	5	not	not	PART
ajfa-9339	227	6	a	a	DET
ajfa-9339	227	7	liability	liability	NOUN
ajfa-9339	227	8	?	?	PUNCT
ajfa-9339	228	1	textual	textual	ADJ
ajfa-9339	228	2	analysis	analysis	NOUN
ajfa-9339	228	3	,	,	PUNCT
ajfa-9339	228	4	dictionaries	dictionary	NOUN
ajfa-9339	228	5	,	,	PUNCT
ajfa-9339	228	6	and	and	CCONJ
ajfa-9339	228	7	10	10	NUM
ajfa-9339	228	8	-	-	PUNCT
ajfa-9339	228	9	ks	ks	NOUN
ajfa-9339	228	10	.	.	PUNCT
ajfa-9339	229	1	the	the	DET
ajfa-9339	229	2	journal	journal	PROPN
ajfa-9339	229	3	of	of	ADP
ajfa-9339	229	4	finance	finance	NOUN
ajfa-9339	229	5	,	,	PUNCT
ajfa-9339	229	6	66(1	66(1	NOUN
ajfa-9339	229	7	)	)	PUNCT
ajfa-9339	229	8	,	,	PUNCT
ajfa-9339	229	9	35	35	NUM
ajfa-9339	229	10	-	-	SYM
ajfa-9339	229	11	65	65	NUM
ajfa-9339	229	12	.	.	PUNCT
ajfa-9339	230	1	http://dx.doi.org/10.1111/j.1540-6261.2010.01625.x	http://dx.doi.org/10.1111/j.1540-6261.2010.01625.x	NOUN
ajfa-9339	230	2	margolis	margolis	PROPN
ajfa-9339	230	3	,	,	PUNCT
ajfa-9339	230	4	j.	j.	PROPN
ajfa-9339	230	5	,	,	PUNCT
ajfa-9339	230	6	&	&	CCONJ
ajfa-9339	230	7	j.	j.	PROPN
ajfa-9339	230	8	walsh	walsh	PROPN
ajfa-9339	230	9	.	.	PUNCT
ajfa-9339	231	1	(	(	PUNCT
ajfa-9339	231	2	2001	2001	NUM
ajfa-9339	231	3	)	)	PUNCT
ajfa-9339	231	4	.	.	PUNCT
ajfa-9339	232	1	people	people	NOUN
ajfa-9339	232	2	and	and	CCONJ
ajfa-9339	232	3	profits	profit	NOUN
ajfa-9339	232	4	:	:	PUNCT
ajfa-9339	232	5	the	the	DET
ajfa-9339	232	6	search	search	NOUN
ajfa-9339	232	7	for	for	ADP
ajfa-9339	232	8	a	a	DET
ajfa-9339	232	9	link	link	NOUN
ajfa-9339	232	10	between	between	ADP
ajfa-9339	232	11	a	a	DET
ajfa-9339	232	12	company	company	NOUN
ajfa-9339	232	13	’s	’s	PART
ajfa-9339	232	14	social	social	ADJ
ajfa-9339	232	15	and	and	CCONJ
ajfa-9339	232	16	financial	financial	ADJ
ajfa-9339	232	17	performance	performance	NOUN
ajfa-9339	232	18	.	.	PUNCT
ajfa-9339	233	1	rahway	rahway	PROPN
ajfa-9339	233	2	,	,	PUNCT
ajfa-9339	233	3	nj	nj	PROPN
ajfa-9339	233	4	:	:	PUNCT
ajfa-9339	233	5	erlbaum	erlbaum	PROPN
ajfa-9339	233	6	associates	associates	PROPN
ajfa-9339	233	7	.	.	PUNCT
ajfa-9339	234	1	asian	asian	ADJ
ajfa-9339	234	2	journal	journal	PROPN
ajfa-9339	234	3	of	of	ADP
ajfa-9339	234	4	finance	finance	PROPN
ajfa-9339	234	5	&	&	CCONJ
ajfa-9339	234	6	accounting	accounting	PROPN
ajfa-9339	234	7	issn	issn	PROPN
ajfa-9339	234	8	1946	1946	NUM
ajfa-9339	234	9	-	-	PUNCT
ajfa-9339	234	10	052x	052x	PROPN
ajfa-9339	234	11	2016	2016	NUM
ajfa-9339	234	12	,	,	PUNCT
ajfa-9339	234	13	vol	vol	NOUN
ajfa-9339	234	14	.	.	PROPN
ajfa-9339	234	15	8	8	NUM
ajfa-9339	234	16	,	,	PUNCT
ajfa-9339	234	17	no	no	INTJ
ajfa-9339	234	18	.	.	NOUN
ajfa-9339	234	19	1	1	NUM
ajfa-9339	234	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9339	234	21	194	194	NUM
ajfa-9339	234	22	merkley	merkley	NOUN
ajfa-9339	234	23	,	,	PUNCT
ajfa-9339	234	24	k.	k.	PROPN
ajfa-9339	234	25	j.	j.	PROPN
ajfa-9339	234	26	(	(	PUNCT
ajfa-9339	234	27	2014	2014	NUM
ajfa-9339	234	28	)	)	PUNCT
ajfa-9339	234	29	.	.	PUNCT
ajfa-9339	235	1	narrative	narrative	NOUN
ajfa-9339	235	2	disclosure	disclosure	NOUN
ajfa-9339	235	3	and	and	CCONJ
ajfa-9339	235	4	earnings	earning	NOUN
ajfa-9339	235	5	performance	performance	NOUN
ajfa-9339	235	6	:	:	PUNCT
ajfa-9339	235	7	evidence	evidence	NOUN
ajfa-9339	235	8	from	from	ADP
ajfa-9339	235	9	r&d	r&d	NOUN
ajfa-9339	235	10	disclosures	disclosure	NOUN
ajfa-9339	235	11	.	.	PUNCT
ajfa-9339	236	1	accounting	accounting	NOUN
ajfa-9339	236	2	review	review	PROPN
ajfa-9339	236	3	,	,	PUNCT
ajfa-9339	236	4	89(2	89(2	NOUN
ajfa-9339	236	5	)	)	PUNCT
ajfa-9339	236	6	,	,	PUNCT
ajfa-9339	236	7	725	725	NUM
ajfa-9339	236	8	-	-	SYM
ajfa-9339	236	9	57	57	NUM
ajfa-9339	236	10	.	.	PUNCT
ajfa-9339	237	1	http://dx.doi.org/10.2308/accr-50649	http://dx.doi.org/10.2308/accr-50649	NOUN
ajfa-9339	237	2	orlitzky	orlitzky	NOUN
ajfa-9339	237	3	,	,	PUNCT
ajfa-9339	237	4	m.	m.	NOUN
ajfa-9339	237	5	,	,	PUNCT
ajfa-9339	237	6	f.	f.	PROPN
ajfa-9339	237	7	l.	l.	PROPN
ajfa-9339	237	8	schmidt	schmidt	PROPN
ajfa-9339	237	9	,	,	PUNCT
ajfa-9339	237	10	&	&	CCONJ
ajfa-9339	237	11	s.	s.	PROPN
ajfa-9339	237	12	l.	l.	PROPN
ajfa-9339	237	13	rynes	rynes	PROPN
ajfa-9339	237	14	.	.	PUNCT
ajfa-9339	238	1	(	(	PUNCT
ajfa-9339	238	2	2003	2003	NUM
ajfa-9339	238	3	)	)	PUNCT
ajfa-9339	238	4	.	.	PUNCT
ajfa-9339	239	1	corporate	corporate	ADJ
ajfa-9339	239	2	social	social	ADJ
ajfa-9339	239	3	and	and	CCONJ
ajfa-9339	239	4	financial	financial	ADJ
ajfa-9339	239	5	performance	performance	NOUN
ajfa-9339	239	6	:	:	PUNCT
ajfa-9339	239	7	a	a	DET
ajfa-9339	239	8	meta	meta	ADJ
ajfa-9339	239	9	-	-	PUNCT
ajfa-9339	239	10	analysis	analysis	NOUN
ajfa-9339	239	11	.	.	PUNCT
ajfa-9339	240	1	organization	organization	NOUN
ajfa-9339	240	2	studies	study	NOUN
ajfa-9339	240	3	,	,	PUNCT
ajfa-9339	240	4	24(3	24(3	NUM
ajfa-9339	240	5	)	)	PUNCT
ajfa-9339	240	6	,	,	PUNCT
ajfa-9339	240	7	403	403	NUM
ajfa-9339	240	8	-	-	SYM
ajfa-9339	240	9	441	441	NUM
ajfa-9339	240	10	.	.	PUNCT
ajfa-9339	241	1	http://dx.doi.org/10.1177/0170840603024003910	http://dx.doi.org/10.1177/0170840603024003910	NOUN
ajfa-9339	241	2	price	price	NOUN
ajfa-9339	241	3	,	,	PUNCT
ajfa-9339	241	4	s.	s.	PROPN
ajfa-9339	241	5	m.	m.	PROPN
ajfa-9339	241	6	,	,	PUNCT
ajfa-9339	241	7	j.	j.	PROPN
ajfa-9339	241	8	s.	s.	PROPN
ajfa-9339	241	9	doran	doran	PROPN
ajfa-9339	241	10	,	,	PUNCT
ajfa-9339	241	11	d.	d.	PROPN
ajfa-9339	241	12	r.	r.	PROPN
ajfa-9339	241	13	peterson	peterson	PROPN
ajfa-9339	241	14	,	,	PUNCT
ajfa-9339	241	15	&	&	CCONJ
ajfa-9339	241	16	b.	b.	PROPN
ajfa-9339	241	17	a.	a.	PROPN
ajfa-9339	241	18	bliss	bliss	PROPN
ajfa-9339	241	19	.	.	PUNCT
ajfa-9339	242	1	(	(	PUNCT
ajfa-9339	242	2	2012	2012	NUM
ajfa-9339	242	3	)	)	PUNCT
ajfa-9339	242	4	.	.	PUNCT
ajfa-9339	243	1	earnings	earning	NOUN
ajfa-9339	243	2	conference	conference	NOUN
ajfa-9339	243	3	calls	call	NOUN
ajfa-9339	243	4	and	and	CCONJ
ajfa-9339	243	5	stock	stock	NOUN
ajfa-9339	243	6	returns	return	NOUN
ajfa-9339	243	7	:	:	PUNCT
ajfa-9339	243	8	the	the	DET
ajfa-9339	243	9	incremental	incremental	ADJ
ajfa-9339	243	10	informativeness	informativeness	NOUN
ajfa-9339	243	11	of	of	ADP
ajfa-9339	243	12	textual	textual	ADJ
ajfa-9339	243	13	tone	tone	NOUN
ajfa-9339	243	14	.	.	PUNCT
ajfa-9339	244	1	journal	journal	PROPN
ajfa-9339	244	2	of	of	ADP
ajfa-9339	244	3	banking	banking	NOUN
ajfa-9339	244	4	&	&	CCONJ
ajfa-9339	244	5	finance	finance	PROPN
ajfa-9339	244	6	,	,	PUNCT
ajfa-9339	244	7	36(4	36(4	NUM
ajfa-9339	244	8	)	)	PUNCT
ajfa-9339	244	9	,	,	PUNCT
ajfa-9339	244	10	992	992	NUM
ajfa-9339	244	11	-	-	SYM
ajfa-9339	244	12	1011	1011	NUM
ajfa-9339	244	13	.	.	PUNCT
ajfa-9339	245	1	http://dx.doi.org/10.1016/j.jbankfin.2011.10.013	http://dx.doi.org/10.1016/j.jbankfin.2011.10.013	ADJ
ajfa-9339	245	2	rodríguez	rodríguez	NOUN
ajfa-9339	245	3	,	,	PUNCT
ajfa-9339	245	4	p.	p.	PROPN
ajfa-9339	245	5	,	,	PUNCT
ajfa-9339	245	6	d.	d.	PROPN
ajfa-9339	245	7	s.	s.	PROPN
ajfa-9339	245	8	siegel	siegel	PROPN
ajfa-9339	245	9	,	,	PUNCT
ajfa-9339	245	10	a.	a.	PROPN
ajfa-9339	245	11	hillman	hillman	PROPN
ajfa-9339	245	12	,	,	PUNCT
ajfa-9339	245	13	&	&	CCONJ
ajfa-9339	245	14	l.	l.	PROPN
ajfa-9339	245	15	eden	eden	PROPN
ajfa-9339	245	16	.	.	PUNCT
ajfa-9339	246	1	(	(	PUNCT
ajfa-9339	246	2	2006	2006	NUM
ajfa-9339	246	3	)	)	PUNCT
ajfa-9339	246	4	.	.	PUNCT
ajfa-9339	247	1	three	three	NUM
ajfa-9339	247	2	lenses	lense	NOUN
ajfa-9339	247	3	on	on	ADP
ajfa-9339	247	4	the	the	DET
ajfa-9339	247	5	multinational	multinational	ADJ
ajfa-9339	247	6	enterprise	enterprise	NOUN
ajfa-9339	247	7	:	:	PUNCT
ajfa-9339	247	8	politics	politic	NOUN
ajfa-9339	247	9	,	,	PUNCT
ajfa-9339	247	10	corruption	corruption	NOUN
ajfa-9339	247	11	,	,	PUNCT
ajfa-9339	247	12	and	and	CCONJ
ajfa-9339	247	13	corporate	corporate	ADJ
ajfa-9339	247	14	social	social	ADJ
ajfa-9339	247	15	responsibility	responsibility	NOUN
ajfa-9339	247	16	,	,	PUNCT
ajfa-9339	247	17	journal	journal	NOUN
ajfa-9339	247	18	of	of	ADP
ajfa-9339	247	19	international	international	ADJ
ajfa-9339	247	20	business	business	NOUN
ajfa-9339	247	21	studies	study	NOUN
ajfa-9339	247	22	,	,	PUNCT
ajfa-9339	247	23	37	37	NUM
ajfa-9339	247	24	,	,	PUNCT
ajfa-9339	247	25	733	733	NUM
ajfa-9339	247	26	-	-	SYM
ajfa-9339	247	27	746	746	NUM
ajfa-9339	247	28	.	.	PUNCT
ajfa-9339	248	1	http://dx.doi.org/10.1057/palgrave.jibs.8400229	http://dx.doi.org/10.1057/palgrave.jibs.8400229	PROPN
ajfa-9339	248	2	warner	warner	PROPN
ajfa-9339	248	3	,	,	PUNCT
ajfa-9339	248	4	j.	j.	PROPN
ajfa-9339	248	5	,	,	PUNCT
ajfa-9339	248	6	watts	watts	PROPN
ajfa-9339	248	7	,	,	PUNCT
ajfa-9339	248	8	r.l	r.l	PROPN
ajfa-9339	248	9	.	.	PROPN
ajfa-9339	248	10	,	,	PUNCT
ajfa-9339	248	11	&	&	CCONJ
ajfa-9339	248	12	wruck	wruck	PROPN
ajfa-9339	248	13	,	,	PUNCT
ajfa-9339	248	14	k.h	k.h	PROPN
ajfa-9339	248	15	.	.	PUNCT
ajfa-9339	248	16	(	(	PUNCT
ajfa-9339	248	17	1988	1988	NUM
ajfa-9339	248	18	)	)	PUNCT
ajfa-9339	248	19	.	.	PUNCT
ajfa-9339	249	1	stock	stock	NOUN
ajfa-9339	249	2	prices	price	NOUN
ajfa-9339	249	3	and	and	CCONJ
ajfa-9339	249	4	top	top	ADJ
ajfa-9339	249	5	management	management	NOUN
ajfa-9339	249	6	changes	change	NOUN
ajfa-9339	249	7	.	.	PUNCT
ajfa-9339	250	1	journal	journal	NOUN
ajfa-9339	250	2	of	of	ADP
ajfa-9339	250	3	financial	financial	ADJ
ajfa-9339	250	4	economics	economic	NOUN
ajfa-9339	250	5	,	,	PUNCT
ajfa-9339	250	6	20	20	NUM
ajfa-9339	250	7	,	,	PUNCT
ajfa-9339	250	8	461	461	NUM
ajfa-9339	250	9	-	-	SYM
ajfa-9339	250	10	492	492	NUM
ajfa-9339	250	11	.	.	PUNCT
ajfa-9339	251	1	http://dx.doi.org/10.1016/0304-405x(88)90054-2	http://dx.doi.org/10.1016/0304-405x(88)90054-2	ADP
ajfa-9339	251	2	weisbach	weisbach	NOUN
ajfa-9339	251	3	,	,	PUNCT
ajfa-9339	251	4	m.	m.	NOUN
ajfa-9339	251	5	(	(	PUNCT
ajfa-9339	251	6	1988	1988	NUM
ajfa-9339	251	7	)	)	PUNCT
ajfa-9339	251	8	.	.	PUNCT
ajfa-9339	252	1	outside	outside	ADJ
ajfa-9339	252	2	directors	director	NOUN
ajfa-9339	252	3	and	and	CCONJ
ajfa-9339	252	4	ceo	ceo	NOUN
ajfa-9339	252	5	turnover	turnover	NOUN
ajfa-9339	252	6	.	.	PUNCT
ajfa-9339	253	1	journal	journal	NOUN
ajfa-9339	253	2	of	of	ADP
ajfa-9339	253	3	financial	financial	ADJ
ajfa-9339	253	4	economics	economic	NOUN
ajfa-9339	253	5	,	,	PUNCT
ajfa-9339	253	6	20	20	NUM
ajfa-9339	253	7	,	,	PUNCT
ajfa-9339	253	8	431	431	NUM
ajfa-9339	253	9	-	-	SYM
ajfa-9339	253	10	460	460	NUM
ajfa-9339	253	11	.	.	PUNCT
ajfa-9339	254	1	http://dx.doi.org/10.1016/0304-405x(88)90053-0	http://dx.doi.org/10.1016/0304-405x(88)90053-0	NOUN