id	sid	tid	token	lemma	pos
ajfa-9354	1	1	microsoft	microsoft	PROPN
ajfa-9354	1	2	word	word	NOUN
ajfa-9354	1	3	9354	9354	NUM
ajfa-9354	1	4	-	-	PUNCT
ajfa-9354	1	5	34280	34280	NUM
ajfa-9354	1	6	-	-	PUNCT
ajfa-9354	1	7	1	1	NUM
ajfa-9354	1	8	-	-	PUNCT
ajfa-9354	1	9	sp	sp	NOUN
ajfa-9354	1	10	-	-	PUNCT
ajfa-9354	1	11	writer3	writer3	NOUN
ajfa-9354	1	12	-	-	PUNCT
ajfa-9354	1	13	new	new	ADJ
ajfa-9354	1	14	asian	asian	ADJ
ajfa-9354	1	15	journal	journal	NOUN
ajfa-9354	1	16	of	of	ADP
ajfa-9354	1	17	finance	finance	PROPN
ajfa-9354	1	18	&	&	CCONJ
ajfa-9354	1	19	accounting	accounting	PROPN
ajfa-9354	1	20	issn	issn	PROPN
ajfa-9354	1	21	1946	1946	NUM
ajfa-9354	1	22	-	-	PUNCT
ajfa-9354	1	23	052x	052x	PROPN
ajfa-9354	1	24	2016	2016	NUM
ajfa-9354	1	25	,	,	PUNCT
ajfa-9354	1	26	vol	vol	NOUN
ajfa-9354	1	27	.	.	PROPN
ajfa-9354	1	28	8	8	NUM
ajfa-9354	1	29	,	,	PUNCT
ajfa-9354	1	30	no	no	INTJ
ajfa-9354	1	31	.	.	NOUN
ajfa-9354	1	32	2	2	NUM
ajfa-9354	1	33	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	1	34	46	46	NUM
ajfa-9354	1	35	the	the	DET
ajfa-9354	1	36	dynamics	dynamic	NOUN
ajfa-9354	1	37	application	application	NOUN
ajfa-9354	1	38	of	of	ADP
ajfa-9354	1	39	accounting	accounting	NOUN
ajfa-9354	1	40	standards	standard	NOUN
ajfa-9354	1	41	,	,	PUNCT
ajfa-9354	1	42	and	and	CCONJ
ajfa-9354	1	43	its	its	PRON
ajfa-9354	1	44	importance	importance	NOUN
ajfa-9354	1	45	in	in	ADP
ajfa-9354	1	46	the	the	DET
ajfa-9354	1	47	measurement	measurement	NOUN
ajfa-9354	1	48	with	with	ADP
ajfa-9354	1	49	fair	fair	ADJ
ajfa-9354	1	50	value	value	NOUN
ajfa-9354	1	51	&	&	CCONJ
ajfa-9354	1	52	disclosure	disclosure	PROPN
ajfa-9354	1	53	dr	dr	PROPN
ajfa-9354	1	54	.	.	PROPN
ajfa-9354	1	55	yaser	yaser	PROPN
ajfa-9354	1	56	s.	s.	PROPN
ajfa-9354	1	57	al	al	PROPN
ajfa-9354	1	58	frijat	frijat	PROPN
ajfa-9354	1	59	accounting	accounting	PROPN
ajfa-9354	1	60	department	department	PROPN
ajfa-9354	1	61	/	/	SYM
ajfa-9354	1	62	business	business	NOUN
ajfa-9354	1	63	faculty	faculty	NOUN
ajfa-9354	1	64	,	,	PUNCT
ajfa-9354	1	65	tafila	tafila	NOUN
ajfa-9354	1	66	technical	technical	ADJ
ajfa-9354	1	67	university	university	PROPN
ajfa-9354	2	1	p.	p.	PROPN
ajfa-9354	2	2	o.	o.	PROPN
ajfa-9354	2	3	box	box	PROPN
ajfa-9354	2	4	179	179	NUM
ajfa-9354	2	5	,	,	PUNCT
ajfa-9354	2	6	tafila	tafila	NOUN
ajfa-9354	2	7	66110	66110	NUM
ajfa-9354	2	8	,	,	PUNCT
ajfa-9354	2	9	jordan	jordan	PROPN
ajfa-9354	2	10	e	e	PROPN
ajfa-9354	2	11	-	-	NOUN
ajfa-9354	2	12	mail	mail	NOUN
ajfa-9354	2	13	:	:	PUNCT
ajfa-9354	2	14	yaser_frejat@yahoo.com	yaser_frejat@yahoo.com	X
ajfa-9354	2	15	received	receive	VERB
ajfa-9354	2	16	:	:	PUNCT
ajfa-9354	2	17	april	april	PROPN
ajfa-9354	2	18	21	21	NUM
ajfa-9354	2	19	,	,	PUNCT
ajfa-9354	2	20	2016	2016	NUM
ajfa-9354	2	21	accepted	accept	VERB
ajfa-9354	2	22	:	:	PUNCT
ajfa-9354	2	23	august	august	PROPN
ajfa-9354	2	24	4	4	NUM
ajfa-9354	2	25	,	,	PUNCT
ajfa-9354	2	26	2016	2016	NUM
ajfa-9354	2	27	published	publish	VERB
ajfa-9354	2	28	:	:	PUNCT
ajfa-9354	2	29	december	december	PROPN
ajfa-9354	2	30	1	1	NUM
ajfa-9354	2	31	,	,	PUNCT
ajfa-9354	2	32	2016	2016	NUM
ajfa-9354	2	33	doi:10.5296	doi:10.5296	NOUN
ajfa-9354	2	34	/	/	SYM
ajfa-9354	2	35	ajfa.v8i2.9354	ajfa.v8i2.9354	NUM
ajfa-9354	2	36	url	url	NOUN
ajfa-9354	2	37	:	:	PUNCT
ajfa-9354	2	38	http://dx.doi.org/10.5296/ajfa.v8i2.9354	http://dx.doi.org/10.5296/ajfa.v8i2.9354	PUNCT
ajfa-9354	2	39	abstract	abstract	NOUN
ajfa-9354	2	40	this	this	DET
ajfa-9354	2	41	study	study	NOUN
ajfa-9354	2	42	aimed	aim	VERB
ajfa-9354	2	43	to	to	PART
ajfa-9354	2	44	shed	shed	VERB
ajfa-9354	2	45	light	light	NOUN
ajfa-9354	2	46	on	on	ADP
ajfa-9354	2	47	the	the	DET
ajfa-9354	2	48	dynamics	dynamic	NOUN
ajfa-9354	2	49	application	application	NOUN
ajfa-9354	2	50	of	of	ADP
ajfa-9354	2	51	accounting	accounting	NOUN
ajfa-9354	2	52	standards	standard	NOUN
ajfa-9354	2	53	(	(	PUNCT
ajfa-9354	2	54	ias	ias	PROPN
ajfa-9354	2	55	/	/	SYM
ajfa-9354	2	56	ifrs	ifrs	PROPN
ajfa-9354	2	57	)	)	PUNCT
ajfa-9354	2	58	in	in	ADP
ajfa-9354	2	59	measurement	measurement	NOUN
ajfa-9354	2	60	with	with	ADP
ajfa-9354	2	61	fair	fair	ADJ
ajfa-9354	2	62	value	value	NOUN
ajfa-9354	2	63	and	and	CCONJ
ajfa-9354	2	64	disclosure	disclosure	NOUN
ajfa-9354	2	65	in	in	ADP
ajfa-9354	2	66	companies	company	NOUN
ajfa-9354	2	67	listed	list	VERB
ajfa-9354	2	68	on	on	ADP
ajfa-9354	2	69	amman	amman	PROPN
ajfa-9354	2	70	stock	stock	PROPN
ajfa-9354	2	71	exchange	exchange	PROPN
ajfa-9354	2	72	(	(	PUNCT
ajfa-9354	2	73	ase	ase	NOUN
ajfa-9354	2	74	)	)	PUNCT
ajfa-9354	2	75	.	.	PUNCT
ajfa-9354	3	1	the	the	DET
ajfa-9354	3	2	study	study	NOUN
ajfa-9354	3	3	of	of	ADP
ajfa-9354	3	4	population	population	NOUN
ajfa-9354	3	5	consisted	consist	VERB
ajfa-9354	3	6	of	of	ADP
ajfa-9354	3	7	financial	financial	ADJ
ajfa-9354	3	8	managers	manager	NOUN
ajfa-9354	3	9	amounting	amount	VERB
ajfa-9354	3	10	(	(	PUNCT
ajfa-9354	3	11	220	220	NUM
ajfa-9354	3	12	)	)	PUNCT
ajfa-9354	3	13	manager	manager	NOUN
ajfa-9354	3	14	.	.	PUNCT
ajfa-9354	4	1	a	a	DET
ajfa-9354	4	2	questionnaire	questionnaire	NOUN
ajfa-9354	4	3	was	be	AUX
ajfa-9354	4	4	designed	design	VERB
ajfa-9354	4	5	and	and	CCONJ
ajfa-9354	4	6	used	use	VERB
ajfa-9354	4	7	as	as	ADP
ajfa-9354	4	8	a	a	DET
ajfa-9354	4	9	major	major	ADJ
ajfa-9354	4	10	instrument	instrument	NOUN
ajfa-9354	4	11	to	to	PART
ajfa-9354	4	12	collect	collect	VERB
ajfa-9354	4	13	information	information	NOUN
ajfa-9354	4	14	.	.	PUNCT
ajfa-9354	5	1	descriptive	descriptive	ADJ
ajfa-9354	5	2	study	study	NOUN
ajfa-9354	5	3	showed	show	VERB
ajfa-9354	5	4	number	number	NOUN
ajfa-9354	5	5	of	of	ADP
ajfa-9354	5	6	findings	finding	NOUN
ajfa-9354	5	7	including	include	VERB
ajfa-9354	5	8	:	:	PUNCT
ajfa-9354	5	9	the	the	DET
ajfa-9354	5	10	standards	standard	NOUN
ajfa-9354	5	11	application	application	NOUN
ajfa-9354	5	12	contribute	contribute	VERB
ajfa-9354	5	13	to	to	ADP
ajfa-9354	5	14	creation	creation	NOUN
ajfa-9354	5	15	of	of	ADP
ajfa-9354	5	16	uniform	uniform	ADJ
ajfa-9354	5	17	accounting	accounting	NOUN
ajfa-9354	5	18	standards	standard	NOUN
ajfa-9354	5	19	,	,	PUNCT
ajfa-9354	5	20	creation	creation	NOUN
ajfa-9354	5	21	active	active	ADJ
ajfa-9354	5	22	and	and	CCONJ
ajfa-9354	5	23	semi	semi	ADJ
ajfa-9354	5	24	-	-	ADJ
ajfa-9354	5	25	active	active	ADJ
ajfa-9354	5	26	markets	market	NOUN
ajfa-9354	5	27	,	,	PUNCT
ajfa-9354	5	28	preparing	prepare	VERB
ajfa-9354	5	29	financial	financial	ADJ
ajfa-9354	5	30	statements	statement	NOUN
ajfa-9354	5	31	with	with	ADP
ajfa-9354	5	32	integrated	integrate	VERB
ajfa-9354	5	33	quality	quality	NOUN
ajfa-9354	5	34	characteristics	characteristic	NOUN
ajfa-9354	5	35	,	,	PUNCT
ajfa-9354	5	36	and	and	CCONJ
ajfa-9354	5	37	it	it	PRON
ajfa-9354	5	38	reduce	reduce	VERB
ajfa-9354	5	39	financial	financial	ADJ
ajfa-9354	5	40	crises	crisis	NOUN
ajfa-9354	5	41	occurrence	occurrence	NOUN
ajfa-9354	5	42	and	and	CCONJ
ajfa-9354	5	43	economic	economic	ADJ
ajfa-9354	5	44	risks	risk	NOUN
ajfa-9354	5	45	.	.	PUNCT
ajfa-9354	6	1	in	in	ADP
ajfa-9354	6	2	addition	addition	NOUN
ajfa-9354	6	3	,	,	PUNCT
ajfa-9354	6	4	it	it	PRON
ajfa-9354	6	5	helps	help	VERB
ajfa-9354	6	6	in	in	ADP
ajfa-9354	6	7	attracting	attract	VERB
ajfa-9354	6	8	investments	investment	NOUN
ajfa-9354	6	9	,	,	PUNCT
ajfa-9354	6	10	and	and	CCONJ
ajfa-9354	6	11	it	it	PRON
ajfa-9354	6	12	enables	enable	VERB
ajfa-9354	6	13	local	local	ADJ
ajfa-9354	6	14	companies	company	NOUN
ajfa-9354	6	15	to	to	PART
ajfa-9354	6	16	invest	invest	VERB
ajfa-9354	6	17	in	in	ADP
ajfa-9354	6	18	financial	financial	ADJ
ajfa-9354	6	19	markets	market	NOUN
ajfa-9354	6	20	.	.	PUNCT
ajfa-9354	7	1	in	in	ADP
ajfa-9354	7	2	addition	addition	NOUN
ajfa-9354	7	3	,	,	PUNCT
ajfa-9354	7	4	it	it	PRON
ajfa-9354	7	5	ensures	ensure	VERB
ajfa-9354	7	6	sufficient	sufficient	ADJ
ajfa-9354	7	7	disclosure	disclosure	NOUN
ajfa-9354	7	8	to	to	PART
ajfa-9354	7	9	meet	meet	VERB
ajfa-9354	7	10	different	different	ADJ
ajfa-9354	7	11	needs	need	NOUN
ajfa-9354	7	12	of	of	ADP
ajfa-9354	7	13	the	the	DET
ajfa-9354	7	14	beneficiary	beneficiary	NOUN
ajfa-9354	7	15	parties	party	NOUN
ajfa-9354	7	16	of	of	ADP
ajfa-9354	7	17	information	information	NOUN
ajfa-9354	7	18	,	,	PUNCT
ajfa-9354	7	19	and	and	CCONJ
ajfa-9354	7	20	contributes	contribute	VERB
ajfa-9354	7	21	to	to	ADP
ajfa-9354	7	22	improving	improve	VERB
ajfa-9354	7	23	transparency	transparency	NOUN
ajfa-9354	7	24	level	level	NOUN
ajfa-9354	7	25	that	that	PRON
ajfa-9354	7	26	reflects	reflect	VERB
ajfa-9354	7	27	true	true	ADJ
ajfa-9354	7	28	economic	economic	ADJ
ajfa-9354	7	29	value	value	NOUN
ajfa-9354	7	30	of	of	ADP
ajfa-9354	7	31	organization	organization	NOUN
ajfa-9354	7	32	.	.	PUNCT
ajfa-9354	8	1	the	the	DET
ajfa-9354	8	2	study	study	NOUN
ajfa-9354	8	3	provided	provide	VERB
ajfa-9354	8	4	number	number	NOUN
ajfa-9354	8	5	of	of	ADP
ajfa-9354	8	6	recommendations	recommendation	NOUN
ajfa-9354	8	7	including	include	VERB
ajfa-9354	8	8	,	,	PUNCT
ajfa-9354	8	9	emphasizing	emphasize	VERB
ajfa-9354	8	10	the	the	DET
ajfa-9354	8	11	(	(	PUNCT
ajfa-9354	8	12	ias	ias	PROPN
ajfa-9354	8	13	/	/	SYM
ajfa-9354	8	14	ifrs	ifrs	PROPN
ajfa-9354	8	15	)	)	PUNCT
ajfa-9354	8	16	application	application	NOUN
ajfa-9354	8	17	importance	importance	NOUN
ajfa-9354	8	18	in	in	ADP
ajfa-9354	8	19	companies	company	NOUN
ajfa-9354	8	20	listed	list	VERB
ajfa-9354	8	21	on	on	ADP
ajfa-9354	8	22	(	(	PUNCT
ajfa-9354	8	23	ase	ase	NOUN
ajfa-9354	8	24	)	)	PUNCT
ajfa-9354	8	25	.	.	PUNCT
ajfa-9354	9	1	qualifying	qualify	VERB
ajfa-9354	9	2	professional	professional	ADJ
ajfa-9354	9	3	accounting	accounting	NOUN
ajfa-9354	9	4	staff	staff	NOUN
ajfa-9354	9	5	,	,	PUNCT
ajfa-9354	9	6	and	and	CCONJ
ajfa-9354	9	7	governmental	governmental	ADJ
ajfa-9354	9	8	agencies	agency	NOUN
ajfa-9354	9	9	that	that	PRON
ajfa-9354	9	10	have	have	VERB
ajfa-9354	9	11	to	to	PART
ajfa-9354	9	12	support	support	VERB
ajfa-9354	9	13	through	through	ADP
ajfa-9354	9	14	attracting	attract	VERB
ajfa-9354	9	15	foreign	foreign	ADJ
ajfa-9354	9	16	investment	investment	NOUN
ajfa-9354	9	17	issue	issue	NOUN
ajfa-9354	9	18	laws	law	NOUN
ajfa-9354	9	19	that	that	PRON
ajfa-9354	9	20	encourage	encourage	VERB
ajfa-9354	9	21	investment	investment	NOUN
ajfa-9354	9	22	.	.	PUNCT
ajfa-9354	10	1	joint	joint	ADJ
ajfa-9354	10	2	coordination	coordination	NOUN
ajfa-9354	10	3	among	among	ADP
ajfa-9354	10	4	arab	arab	ADJ
ajfa-9354	10	5	countries	country	NOUN
ajfa-9354	10	6	at	at	ADP
ajfa-9354	10	7	asia	asia	PROPN
ajfa-9354	10	8	continent	continent	PROPN
ajfa-9354	10	9	level	level	NOUN
ajfa-9354	10	10	to	to	PART
ajfa-9354	10	11	create	create	VERB
ajfa-9354	10	12	an	an	DET
ajfa-9354	10	13	active	active	ADJ
ajfa-9354	10	14	market	market	NOUN
ajfa-9354	10	15	in	in	ADP
ajfa-9354	10	16	which	which	PRON
ajfa-9354	10	17	to	to	ADP
ajfa-9354	10	18	fair	fair	ADJ
ajfa-9354	10	19	value	value	NOUN
ajfa-9354	10	20	can	can	AUX
ajfa-9354	10	21	be	be	AUX
ajfa-9354	10	22	evaluated	evaluate	VERB
ajfa-9354	10	23	.	.	PUNCT
ajfa-9354	11	1	keywords	keyword	NOUN
ajfa-9354	11	2	:	:	PUNCT
ajfa-9354	11	3	international	international	ADJ
ajfa-9354	11	4	accounting	accounting	NOUN
ajfa-9354	11	5	standards	standard	NOUN
ajfa-9354	11	6	(	(	PUNCT
ajfa-9354	11	7	ias	ias	PROPN
ajfa-9354	11	8	)	)	PUNCT
ajfa-9354	11	9	,	,	PUNCT
ajfa-9354	11	10	international	international	ADJ
ajfa-9354	11	11	financial	financial	ADJ
ajfa-9354	11	12	reporting	reporting	NOUN
ajfa-9354	11	13	standards	standard	NOUN
ajfa-9354	11	14	(	(	PUNCT
ajfa-9354	11	15	ifrs	ifrs	PROPN
ajfa-9354	11	16	)	)	PUNCT
ajfa-9354	11	17	,	,	PUNCT
ajfa-9354	11	18	fair	fair	ADJ
ajfa-9354	11	19	value	value	NOUN
ajfa-9354	11	20	,	,	PUNCT
ajfa-9354	11	21	amman	amman	PROPN
ajfa-9354	11	22	stock	stock	PROPN
ajfa-9354	11	23	exchange	exchange	PROPN
ajfa-9354	11	24	(	(	PUNCT
ajfa-9354	11	25	ase	ase	NOUN
ajfa-9354	11	26	)	)	PUNCT
ajfa-9354	11	27	.	.	PUNCT
ajfa-9354	12	1	asian	asian	ADJ
ajfa-9354	12	2	journal	journal	PROPN
ajfa-9354	12	3	of	of	ADP
ajfa-9354	12	4	finance	finance	PROPN
ajfa-9354	12	5	&	&	CCONJ
ajfa-9354	12	6	accounting	accounting	PROPN
ajfa-9354	12	7	issn	issn	PROPN
ajfa-9354	12	8	1946	1946	NUM
ajfa-9354	12	9	-	-	PUNCT
ajfa-9354	12	10	052x	052x	PROPN
ajfa-9354	12	11	2016	2016	NUM
ajfa-9354	12	12	,	,	PUNCT
ajfa-9354	12	13	vol	vol	NOUN
ajfa-9354	12	14	.	.	PROPN
ajfa-9354	12	15	8	8	NUM
ajfa-9354	12	16	,	,	PUNCT
ajfa-9354	12	17	no	no	INTJ
ajfa-9354	12	18	.	.	NOUN
ajfa-9354	12	19	2	2	NUM
ajfa-9354	12	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	12	21	47	47	NUM
ajfa-9354	12	22	1	1	NUM
ajfa-9354	12	23	.	.	PUNCT
ajfa-9354	13	1	introduction	introduction	NOUN
ajfa-9354	13	2	the	the	DET
ajfa-9354	13	3	crisis	crisis	NOUN
ajfa-9354	13	4	and	and	CCONJ
ajfa-9354	13	5	global	global	ADJ
ajfa-9354	13	6	economic	economic	ADJ
ajfa-9354	13	7	problems	problem	NOUN
ajfa-9354	13	8	that	that	PRON
ajfa-9354	13	9	world	world	NOUN
ajfa-9354	13	10	countries	country	NOUN
ajfa-9354	13	11	suffered	suffer	VERB
ajfa-9354	13	12	from	from	ADP
ajfa-9354	13	13	,	,	PUNCT
ajfa-9354	13	14	and	and	CCONJ
ajfa-9354	13	15	the	the	DET
ajfa-9354	13	16	failure	failure	NOUN
ajfa-9354	13	17	of	of	ADP
ajfa-9354	13	18	many	many	ADJ
ajfa-9354	13	19	world	world	NOUN
ajfa-9354	13	20	's	's	PART
ajfa-9354	13	21	major	major	ADJ
ajfa-9354	13	22	companies	company	NOUN
ajfa-9354	13	23	was	be	AUX
ajfa-9354	13	24	due	due	ADJ
ajfa-9354	13	25	to	to	ADP
ajfa-9354	13	26	difficulty	difficulty	NOUN
ajfa-9354	13	27	of	of	ADP
ajfa-9354	13	28	accessing	access	VERB
ajfa-9354	13	29	lot	lot	NOUN
ajfa-9354	13	30	of	of	ADP
ajfa-9354	13	31	information	information	NOUN
ajfa-9354	13	32	that	that	PRON
ajfa-9354	13	33	confirms	confirm	VERB
ajfa-9354	13	34	accuracy	accuracy	NOUN
ajfa-9354	13	35	of	of	ADP
ajfa-9354	13	36	measurement	measurement	NOUN
ajfa-9354	13	37	and	and	CCONJ
ajfa-9354	13	38	disclosure	disclosure	NOUN
ajfa-9354	13	39	processes	process	NOUN
ajfa-9354	13	40	and	and	CCONJ
ajfa-9354	13	41	the	the	DET
ajfa-9354	13	42	comparison	comparison	NOUN
ajfa-9354	13	43	of	of	ADP
ajfa-9354	13	44	many	many	ADJ
ajfa-9354	13	45	financial	financial	ADJ
ajfa-9354	13	46	operations	operation	NOUN
ajfa-9354	13	47	,	,	PUNCT
ajfa-9354	13	48	obliged	oblige	VERB
ajfa-9354	13	49	those	those	DET
ajfa-9354	13	50	countries	country	NOUN
ajfa-9354	13	51	to	to	PART
ajfa-9354	13	52	get	get	AUX
ajfa-9354	13	53	rid	rid	VERB
ajfa-9354	13	54	of	of	ADP
ajfa-9354	13	55	those	those	DET
ajfa-9354	13	56	financial	financial	ADJ
ajfa-9354	13	57	harassment	harassment	NOUN
ajfa-9354	13	58	by	by	ADP
ajfa-9354	13	59	adoption	adoption	NOUN
ajfa-9354	13	60	and	and	CCONJ
ajfa-9354	13	61	implementation	implementation	NOUN
ajfa-9354	13	62	of	of	ADP
ajfa-9354	13	63	(	(	PUNCT
ajfa-9354	13	64	ias	ias	PROPN
ajfa-9354	13	65	/	/	SYM
ajfa-9354	13	66	ifrs	ifrs	PROPN
ajfa-9354	13	67	)	)	PUNCT
ajfa-9354	13	68	which	which	PRON
ajfa-9354	13	69	support	support	VERB
ajfa-9354	13	70	and	and	CCONJ
ajfa-9354	13	71	provide	provide	VERB
ajfa-9354	13	72	the	the	DET
ajfa-9354	13	73	required	require	VERB
ajfa-9354	13	74	financial	financial	ADJ
ajfa-9354	13	75	information	information	NOUN
ajfa-9354	13	76	to	to	PART
ajfa-9354	13	77	solve	solve	VERB
ajfa-9354	13	78	these	these	PRON
ajfa-9354	13	79	.	.	PUNCT
ajfa-9354	14	1	moving	move	VERB
ajfa-9354	14	2	to	to	ADP
ajfa-9354	14	3	international	international	ADJ
ajfa-9354	14	4	standards	standard	NOUN
ajfa-9354	14	5	is	be	AUX
ajfa-9354	14	6	deemed	deem	VERB
ajfa-9354	14	7	as	as	ADP
ajfa-9354	14	8	new	new	ADJ
ajfa-9354	14	9	revolution	revolution	NOUN
ajfa-9354	14	10	in	in	ADP
ajfa-9354	14	11	financial	financial	ADJ
ajfa-9354	14	12	information	information	NOUN
ajfa-9354	14	13	measurement	measurement	NOUN
ajfa-9354	14	14	,	,	PUNCT
ajfa-9354	14	15	and	and	CCONJ
ajfa-9354	14	16	their	their	PRON
ajfa-9354	14	17	contribution	contribution	NOUN
ajfa-9354	14	18	in	in	ADP
ajfa-9354	14	19	providing	provide	VERB
ajfa-9354	14	20	disclosure	disclosure	NOUN
ajfa-9354	14	21	requirements	requirement	NOUN
ajfa-9354	14	22	,	,	PUNCT
ajfa-9354	14	23	in	in	ADP
ajfa-9354	14	24	order	order	NOUN
ajfa-9354	14	25	to	to	PART
ajfa-9354	14	26	provide	provide	VERB
ajfa-9354	14	27	trust	trust	NOUN
ajfa-9354	14	28	to	to	ADP
ajfa-9354	14	29	its	its	PRON
ajfa-9354	14	30	users	user	NOUN
ajfa-9354	14	31	(	(	PUNCT
ajfa-9354	14	32	abdul	abdul	PROPN
ajfa-9354	14	33	hamid	hamid	PROPN
ajfa-9354	14	34	,	,	PUNCT
ajfa-9354	14	35	2010	2010	NUM
ajfa-9354	14	36	)	)	PUNCT
ajfa-9354	14	37	.	.	PUNCT
ajfa-9354	15	1	adopting	adopt	VERB
ajfa-9354	15	2	these	these	DET
ajfa-9354	15	3	standards	standard	NOUN
ajfa-9354	15	4	is	be	AUX
ajfa-9354	15	5	a	a	DET
ajfa-9354	15	6	causal	causal	ADJ
ajfa-9354	15	7	mechanism	mechanism	NOUN
ajfa-9354	15	8	to	to	PART
ajfa-9354	15	9	improve	improve	VERB
ajfa-9354	15	10	information	information	NOUN
ajfa-9354	15	11	environment	environment	NOUN
ajfa-9354	15	12	(	(	PUNCT
ajfa-9354	15	13	horton	horton	PROPN
ajfa-9354	15	14	et	et	PROPN
ajfa-9354	15	15	al	al	PROPN
ajfa-9354	15	16	,	,	PUNCT
ajfa-9354	15	17	2008	2008	NUM
ajfa-9354	15	18	)	)	PUNCT
ajfa-9354	15	19	,	,	PUNCT
ajfa-9354	15	20	this	this	PRON
ajfa-9354	15	21	was	be	AUX
ajfa-9354	15	22	experience	experience	NOUN
ajfa-9354	15	23	in	in	ADP
ajfa-9354	15	24	recent	recent	ADJ
ajfa-9354	15	25	years	year	NOUN
ajfa-9354	15	26	in	in	ADP
ajfa-9354	15	27	terms	term	NOUN
ajfa-9354	15	28	a	a	DET
ajfa-9354	15	29	large	large	ADJ
ajfa-9354	15	30	-	-	PUNCT
ajfa-9354	15	31	scale	scale	NOUN
ajfa-9354	15	32	spread	spread	NOUN
ajfa-9354	15	33	in	in	ADP
ajfa-9354	15	34	use	use	NOUN
ajfa-9354	15	35	and	and	CCONJ
ajfa-9354	15	36	adopting	adopt	VERB
ajfa-9354	15	37	of	of	ADP
ajfa-9354	15	38	(	(	PUNCT
ajfa-9354	15	39	ias	ias	PROPN
ajfa-9354	15	40	/	/	SYM
ajfa-9354	15	41	ifrs	ifrs	PROPN
ajfa-9354	15	42	)	)	PUNCT
ajfa-9354	15	43	in	in	ADP
ajfa-9354	15	44	developing	develop	VERB
ajfa-9354	15	45	countries	country	NOUN
ajfa-9354	15	46	in	in	ADP
ajfa-9354	15	47	particular	particular	ADJ
ajfa-9354	15	48	(	(	PUNCT
ajfa-9354	15	49	zehri	zehri	NOUN
ajfa-9354	15	50	,	,	PUNCT
ajfa-9354	15	51	&	&	CCONJ
ajfa-9354	15	52	abdelbaki	abdelbaki	PROPN
ajfa-9354	15	53	,	,	PUNCT
ajfa-9354	15	54	2013	2013	NUM
ajfa-9354	15	55	)	)	PUNCT
ajfa-9354	15	56	.	.	PUNCT
ajfa-9354	16	1	according	accord	VERB
ajfa-9354	16	2	to	to	ADP
ajfa-9354	16	3	procházka	procházka	ADJ
ajfa-9354	16	4	,	,	PUNCT
ajfa-9354	16	5	(	(	PUNCT
ajfa-9354	16	6	2011	2011	NUM
ajfa-9354	16	7	)	)	PUNCT
ajfa-9354	16	8	it	it	PRON
ajfa-9354	16	9	becomes	become	VERB
ajfa-9354	16	10	the	the	DET
ajfa-9354	16	11	measurement	measurement	NOUN
ajfa-9354	16	12	by	by	ADP
ajfa-9354	16	13	fair	fair	ADJ
ajfa-9354	16	14	value	value	NOUN
ajfa-9354	16	15	,	,	PUNCT
ajfa-9354	16	16	the	the	DET
ajfa-9354	16	17	most	most	ADV
ajfa-9354	16	18	prevalent	prevalent	ADJ
ajfa-9354	16	19	in	in	ADP
ajfa-9354	16	20	the	the	DET
ajfa-9354	16	21	preparation	preparation	NOUN
ajfa-9354	16	22	of	of	ADP
ajfa-9354	16	23	financial	financial	ADJ
ajfa-9354	16	24	statements	statement	NOUN
ajfa-9354	16	25	over	over	ADP
ajfa-9354	16	26	the	the	DET
ajfa-9354	16	27	past	past	ADJ
ajfa-9354	16	28	years	year	NOUN
ajfa-9354	16	29	.	.	PUNCT
ajfa-9354	17	1	shamkuts	shamkut	NOUN
ajfa-9354	17	2	(	(	PUNCT
ajfa-9354	17	3	2010	2010	NUM
ajfa-9354	17	4	)	)	PUNCT
ajfa-9354	17	5	indicated	indicate	VERB
ajfa-9354	17	6	that	that	SCONJ
ajfa-9354	17	7	preparation	preparation	NOUN
ajfa-9354	17	8	of	of	ADP
ajfa-9354	17	9	financial	financial	ADJ
ajfa-9354	17	10	statements	statement	NOUN
ajfa-9354	17	11	in	in	ADP
ajfa-9354	17	12	accordance	accordance	NOUN
ajfa-9354	17	13	to	to	ADP
ajfa-9354	17	14	fair	fair	ADJ
ajfa-9354	17	15	value	value	NOUN
ajfa-9354	17	16	will	will	AUX
ajfa-9354	17	17	achieve	achieve	VERB
ajfa-9354	17	18	benefits	benefit	NOUN
ajfa-9354	17	19	for	for	SCONJ
ajfa-9354	17	20	investors	investor	NOUN
ajfa-9354	17	21	to	to	PART
ajfa-9354	17	22	estimate	estimate	VERB
ajfa-9354	17	23	investments	investment	NOUN
ajfa-9354	17	24	size.alhaj	size.alhaj	PROPN
ajfa-9354	17	25	ahmad	ahmad	PROPN
ajfa-9354	17	26	&	&	CCONJ
ajfa-9354	17	27	aladwan	aladwan	PROPN
ajfa-9354	17	28	,	,	PUNCT
ajfa-9354	17	29	(	(	PUNCT
ajfa-9354	17	30	2015	2015	NUM
ajfa-9354	17	31	)	)	PUNCT
ajfa-9354	17	32	confirmed	confirm	VERB
ajfa-9354	17	33	the	the	DET
ajfa-9354	17	34	importance	importance	NOUN
ajfa-9354	17	35	of	of	ADP
ajfa-9354	17	36	measurement	measurement	NOUN
ajfa-9354	17	37	and	and	CCONJ
ajfa-9354	17	38	disclosure	disclosure	NOUN
ajfa-9354	17	39	of	of	ADP
ajfa-9354	17	40	fair	fair	ADJ
ajfa-9354	17	41	value	value	NOUN
ajfa-9354	17	42	because	because	SCONJ
ajfa-9354	17	43	they	they	PRON
ajfa-9354	17	44	both	both	PRON
ajfa-9354	17	45	are	be	AUX
ajfa-9354	17	46	the	the	DET
ajfa-9354	17	47	related	relate	VERB
ajfa-9354	17	48	value	value	NOUN
ajfa-9354	17	49	that	that	PRON
ajfa-9354	17	50	help	help	VERB
ajfa-9354	17	51	different	different	ADJ
ajfa-9354	17	52	users	user	NOUN
ajfa-9354	17	53	in	in	ADP
ajfa-9354	17	54	taking	take	VERB
ajfa-9354	17	55	their	their	PRON
ajfa-9354	17	56	decisions	decision	NOUN
ajfa-9354	17	57	,	,	PUNCT
ajfa-9354	17	58	by	by	ADP
ajfa-9354	17	59	providing	provide	VERB
ajfa-9354	17	60	them	they	PRON
ajfa-9354	17	61	with	with	ADP
ajfa-9354	17	62	required	require	VERB
ajfa-9354	17	63	accounting	accounting	NOUN
ajfa-9354	17	64	information	information	NOUN
ajfa-9354	17	65	.	.	PUNCT
ajfa-9354	18	1	the	the	DET
ajfa-9354	18	2	importance	importance	NOUN
ajfa-9354	18	3	of	of	ADP
ajfa-9354	18	4	(	(	PUNCT
ajfa-9354	18	5	ias	ias	PROPN
ajfa-9354	18	6	/	/	SYM
ajfa-9354	18	7	ifrs	ifrs	PROPN
ajfa-9354	18	8	)	)	PUNCT
ajfa-9354	18	9	application	application	NOUN
ajfa-9354	18	10	stems	stem	VERB
ajfa-9354	18	11	through	through	ADP
ajfa-9354	18	12	the	the	DET
ajfa-9354	18	13	main	main	ADJ
ajfa-9354	18	14	role	role	NOUN
ajfa-9354	18	15	it	it	PRON
ajfa-9354	18	16	will	will	AUX
ajfa-9354	18	17	perform	perform	VERB
ajfa-9354	18	18	as	as	ADP
ajfa-9354	18	19	an	an	DET
ajfa-9354	18	20	instrument	instrument	NOUN
ajfa-9354	18	21	of	of	ADP
ajfa-9354	18	22	accounting	accounting	NOUN
ajfa-9354	18	23	tools	tool	NOUN
ajfa-9354	18	24	regulation	regulation	NOUN
ajfa-9354	18	25	that	that	PRON
ajfa-9354	18	26	contribute	contribute	VERB
ajfa-9354	18	27	to	to	ADP
ajfa-9354	18	28	providing	provide	VERB
ajfa-9354	18	29	accounting	accounting	NOUN
ajfa-9354	18	30	information	information	NOUN
ajfa-9354	18	31	that	that	PRON
ajfa-9354	18	32	helps	help	VERB
ajfa-9354	18	33	in	in	ADP
ajfa-9354	18	34	taking	take	VERB
ajfa-9354	18	35	many	many	ADJ
ajfa-9354	18	36	important	important	ADJ
ajfa-9354	18	37	decisions	decision	NOUN
ajfa-9354	18	38	regarding	regard	VERB
ajfa-9354	18	39	organization	organization	NOUN
ajfa-9354	18	40	work	work	NOUN
ajfa-9354	18	41	.	.	PUNCT
ajfa-9354	19	1	abdullah	abdullah	PROPN
ajfa-9354	19	2	,	,	PUNCT
ajfa-9354	19	3	(	(	PUNCT
ajfa-9354	19	4	1992	1992	NUM
ajfa-9354	19	5	)	)	PUNCT
ajfa-9354	19	6	indicated	indicate	VERB
ajfa-9354	19	7	that	that	SCONJ
ajfa-9354	19	8	accounting	accounting	NOUN
ajfa-9354	19	9	standards	standard	NOUN
ajfa-9354	19	10	(	(	PUNCT
ajfa-9354	19	11	ias	ias	PROPN
ajfa-9354	19	12	)	)	PUNCT
ajfa-9354	19	13	are	be	AUX
ajfa-9354	19	14	necessary	necessary	ADJ
ajfa-9354	19	15	for	for	SCONJ
ajfa-9354	19	16	organization	organization	NOUN
ajfa-9354	19	17	existing	exist	VERB
ajfa-9354	19	18	and	and	CCONJ
ajfa-9354	19	19	continuity	continuity	NOUN
ajfa-9354	19	20	due	due	ADP
ajfa-9354	19	21	to	to	ADP
ajfa-9354	19	22	many	many	ADJ
ajfa-9354	19	23	reasons	reason	NOUN
ajfa-9354	19	24	,	,	PUNCT
ajfa-9354	19	25	including	include	VERB
ajfa-9354	19	26	:	:	PUNCT
ajfa-9354	19	27	comparison	comparison	NOUN
ajfa-9354	19	28	between	between	ADP
ajfa-9354	19	29	available	available	ADJ
ajfa-9354	19	30	alternatives	alternative	NOUN
ajfa-9354	19	31	for	for	ADP
ajfa-9354	19	32	the	the	DET
ajfa-9354	19	33	organization	organization	NOUN
ajfa-9354	19	34	.	.	PUNCT
ajfa-9354	20	1	hossain	hossain	PROPN
ajfa-9354	20	2	,	,	PUNCT
ajfa-9354	20	3	et	et	PROPN
ajfa-9354	20	4	al	al	PROPN
ajfa-9354	20	5	.	.	PROPN
ajfa-9354	20	6	,	,	PUNCT
ajfa-9354	20	7	(	(	PUNCT
ajfa-9354	20	8	2008	2008	NUM
ajfa-9354	20	9	)	)	PUNCT
ajfa-9354	20	10	believe	believe	VERB
ajfa-9354	20	11	that	that	SCONJ
ajfa-9354	20	12	adoption	adoption	NOUN
ajfa-9354	20	13	of	of	ADP
ajfa-9354	20	14	(	(	PUNCT
ajfa-9354	20	15	ifrs	ifrs	PROPN
ajfa-9354	20	16	)	)	PUNCT
ajfa-9354	20	17	will	will	AUX
ajfa-9354	20	18	lead	lead	VERB
ajfa-9354	20	19	to	to	PART
ajfa-9354	20	20	increase	increase	VERB
ajfa-9354	20	21	in	in	ADP
ajfa-9354	20	22	transparency	transparency	NOUN
ajfa-9354	20	23	,	,	PUNCT
ajfa-9354	20	24	comparability	comparability	NOUN
ajfa-9354	20	25	,	,	PUNCT
ajfa-9354	20	26	and	and	CCONJ
ajfa-9354	20	27	quality	quality	NOUN
ajfa-9354	20	28	of	of	ADP
ajfa-9354	20	29	financial	financial	ADJ
ajfa-9354	20	30	reports	report	NOUN
ajfa-9354	20	31	.	.	PUNCT
ajfa-9354	21	1	the	the	DET
ajfa-9354	21	2	dynamic	dynamic	ADJ
ajfa-9354	21	3	concept	concept	NOUN
ajfa-9354	21	4	in	in	ADP
ajfa-9354	21	5	applying	apply	VERB
ajfa-9354	21	6	the	the	DET
ajfa-9354	21	7	accounting	accounting	NOUN
ajfa-9354	21	8	standards(ias	standards(ia	NOUN
ajfa-9354	21	9	/	/	SYM
ajfa-9354	21	10	ifrs)must	ifrs)must	PROPN
ajfa-9354	21	11	take	take	VERB
ajfa-9354	21	12	all	all	DET
ajfa-9354	21	13	fluctuations	fluctuation	NOUN
ajfa-9354	21	14	,	,	PUNCT
ajfa-9354	21	15	events	event	NOUN
ajfa-9354	21	16	,	,	PUNCT
ajfa-9354	21	17	changes	change	NOUN
ajfa-9354	21	18	,	,	PUNCT
ajfa-9354	21	19	and	and	CCONJ
ajfa-9354	21	20	globalization	globalization	NOUN
ajfa-9354	21	21	which	which	PRON
ajfa-9354	21	22	global	global	ADJ
ajfa-9354	21	23	active	active	ADJ
ajfa-9354	21	24	markets	market	NOUN
ajfa-9354	21	25	faced	face	VERB
ajfa-9354	21	26	,	,	PUNCT
ajfa-9354	21	27	in	in	ADP
ajfa-9354	21	28	order	order	NOUN
ajfa-9354	21	29	to	to	PART
ajfa-9354	21	30	put	put	VERB
ajfa-9354	21	31	the	the	DET
ajfa-9354	21	32	accurate	accurate	ADJ
ajfa-9354	21	33	measurement	measurement	NOUN
ajfa-9354	21	34	for	for	ADP
ajfa-9354	21	35	fair	fair	ADJ
ajfa-9354	21	36	value	value	NOUN
ajfa-9354	21	37	,	,	PUNCT
ajfa-9354	21	38	as	as	SCONJ
ajfa-9354	21	39	the	the	DET
ajfa-9354	21	40	result	result	NOUN
ajfa-9354	21	41	for	for	ADP
ajfa-9354	21	42	this	this	PRON
ajfa-9354	21	43	the	the	DET
ajfa-9354	21	44	companies	company	NOUN
ajfa-9354	21	45	can	can	AUX
ajfa-9354	21	46	prepare	prepare	VERB
ajfa-9354	21	47	their	their	PRON
ajfa-9354	21	48	financial	financial	ADJ
ajfa-9354	21	49	statements	statement	NOUN
ajfa-9354	21	50	clearly	clearly	ADV
ajfa-9354	21	51	.	.	PUNCT
ajfa-9354	22	1	the	the	DET
ajfa-9354	22	2	standards	standard	NOUN
ajfa-9354	22	3	concept	concept	NOUN
ajfa-9354	22	4	investigates	investigate	VERB
ajfa-9354	22	5	uniformity	uniformity	NOUN
ajfa-9354	22	6	subject	subject	NOUN
ajfa-9354	22	7	in	in	ADP
ajfa-9354	22	8	the	the	DET
ajfa-9354	22	9	systems	system	NOUN
ajfa-9354	22	10	,	,	PUNCT
ajfa-9354	22	11	processors	processor	NOUN
ajfa-9354	22	12	and	and	CCONJ
ajfa-9354	22	13	accounting	accounting	NOUN
ajfa-9354	22	14	topics	topic	NOUN
ajfa-9354	22	15	,	,	PUNCT
ajfa-9354	22	16	through	through	ADP
ajfa-9354	22	17	different	different	ADJ
ajfa-9354	22	18	dimensions	dimension	NOUN
ajfa-9354	22	19	that	that	PRON
ajfa-9354	22	20	are	be	AUX
ajfa-9354	22	21	prevailing	prevail	VERB
ajfa-9354	22	22	between	between	ADP
ajfa-9354	22	23	them	they	PRON
ajfa-9354	22	24	,	,	PUNCT
ajfa-9354	22	25	this	this	PRON
ajfa-9354	22	26	means	mean	VERB
ajfa-9354	22	27	make	make	VERB
ajfa-9354	22	28	it	it	PRON
ajfa-9354	22	29	as	as	ADP
ajfa-9354	22	30	one	one	NUM
ajfa-9354	22	31	thing	thing	NOUN
ajfa-9354	22	32	symmetrical	symmetrical	ADJ
ajfa-9354	22	33	,	,	PUNCT
ajfa-9354	22	34	identical	identical	ADJ
ajfa-9354	22	35	,	,	PUNCT
ajfa-9354	22	36	regular	regular	ADJ
ajfa-9354	22	37	and	and	CCONJ
ajfa-9354	22	38	internationally	internationally	ADV
ajfa-9354	22	39	compatible	compatible	ADJ
ajfa-9354	22	40	(	(	PUNCT
ajfa-9354	22	41	talha	talha	NOUN
ajfa-9354	22	42	,	,	PUNCT
ajfa-9354	22	43	2000	2000	NUM
ajfa-9354	22	44	)	)	PUNCT
ajfa-9354	22	45	.	.	PUNCT
ajfa-9354	23	1	it	it	PRON
ajfa-9354	23	2	also	also	ADV
ajfa-9354	23	3	referred	refer	VERB
ajfa-9354	23	4	to	to	ADP
ajfa-9354	23	5	as	as	ADP
ajfa-9354	23	6	general	general	ADJ
ajfa-9354	23	7	decision	decision	NOUN
ajfa-9354	23	8	rules	rule	NOUN
ajfa-9354	23	9	derived	derive	VERB
ajfa-9354	23	10	from	from	ADP
ajfa-9354	23	11	objectives	objective	NOUN
ajfa-9354	23	12	and	and	CCONJ
ajfa-9354	23	13	accounting	accounting	NOUN
ajfa-9354	23	14	concepts	concept	NOUN
ajfa-9354	23	15	for	for	ADP
ajfa-9354	23	16	the	the	DET
ajfa-9354	23	17	purposes	purpose	NOUN
ajfa-9354	23	18	of	of	ADP
ajfa-9354	23	19	developing	develop	VERB
ajfa-9354	23	20	accounting	accounting	NOUN
ajfa-9354	23	21	methods	method	NOUN
ajfa-9354	23	22	(	(	PUNCT
ajfa-9354	23	23	belkaoui	belkaoui	ADJ
ajfa-9354	23	24	,	,	PUNCT
ajfa-9354	23	25	1981	1981	NUM
ajfa-9354	23	26	)	)	PUNCT
ajfa-9354	23	27	.	.	PUNCT
ajfa-9354	24	1	beke	beke	PROPN
ajfa-9354	24	2	(	(	PUNCT
ajfa-9354	24	3	2011	2011	NUM
ajfa-9354	24	4	)	)	PUNCT
ajfa-9354	24	5	study	study	NOUN
ajfa-9354	24	6	showed	show	VERB
ajfa-9354	24	7	that	that	SCONJ
ajfa-9354	24	8	international	international	ADJ
ajfa-9354	24	9	accounting	accounting	NOUN
ajfa-9354	24	10	standards	standard	NOUN
ajfa-9354	24	11	play	play	VERB
ajfa-9354	24	12	an	an	DET
ajfa-9354	24	13	important	important	ADJ
ajfa-9354	24	14	role	role	NOUN
ajfa-9354	24	15	in	in	ADP
ajfa-9354	24	16	enhancing	enhance	VERB
ajfa-9354	24	17	managerial	managerial	ADJ
ajfa-9354	24	18	decisions	decision	NOUN
ajfa-9354	24	19	within	within	ADP
ajfa-9354	24	20	the	the	DET
ajfa-9354	24	21	organization	organization	NOUN
ajfa-9354	24	22	,	,	PUNCT
ajfa-9354	24	23	and	and	CCONJ
ajfa-9354	24	24	increase	increase	VERB
ajfa-9354	24	25	liquidity	liquidity	NOUN
ajfa-9354	24	26	level	level	NOUN
ajfa-9354	24	27	in	in	ADP
ajfa-9354	24	28	the	the	DET
ajfa-9354	24	29	market	market	NOUN
ajfa-9354	24	30	,	,	PUNCT
ajfa-9354	24	31	and	and	CCONJ
ajfa-9354	24	32	reduce	reduce	VERB
ajfa-9354	24	33	investment	investment	NOUN
ajfa-9354	24	34	costs	cost	NOUN
ajfa-9354	24	35	for	for	ADP
ajfa-9354	24	36	investors	investor	NOUN
ajfa-9354	24	37	.	.	PUNCT
ajfa-9354	25	1	although	although	SCONJ
ajfa-9354	25	2	improvements	improvement	NOUN
ajfa-9354	25	3	witnessed	witness	VERB
ajfa-9354	25	4	by	by	ADP
ajfa-9354	25	5	financial	financial	ADJ
ajfa-9354	25	6	reports	report	NOUN
ajfa-9354	25	7	environment	environment	NOUN
ajfa-9354	25	8	in	in	ADP
ajfa-9354	25	9	the	the	DET
ajfa-9354	25	10	last	last	ADJ
ajfa-9354	25	11	periods	period	NOUN
ajfa-9354	25	12	in	in	ADP
ajfa-9354	25	13	light	light	NOUN
ajfa-9354	25	14	of	of	ADP
ajfa-9354	25	15	(	(	PUNCT
ajfa-9354	25	16	ias	ias	PROPN
ajfa-9354	25	17	/	/	SYM
ajfa-9354	25	18	ifrs)adoption	ifrs)adoption	NOUN
ajfa-9354	25	19	,	,	PUNCT
ajfa-9354	25	20	and	and	CCONJ
ajfa-9354	25	21	its	its	PRON
ajfa-9354	25	22	importance	importance	NOUN
ajfa-9354	25	23	in	in	ADP
ajfa-9354	25	24	fair	fair	ADJ
ajfa-9354	25	25	value	value	NOUN
ajfa-9354	25	26	measurement	measurement	NOUN
ajfa-9354	25	27	,	,	PUNCT
ajfa-9354	25	28	but	but	CCONJ
ajfa-9354	25	29	developing	develop	VERB
ajfa-9354	25	30	asian	asian	ADJ
ajfa-9354	25	31	journal	journal	NOUN
ajfa-9354	25	32	of	of	ADP
ajfa-9354	25	33	finance	finance	PROPN
ajfa-9354	25	34	&	&	CCONJ
ajfa-9354	25	35	accounting	accounting	PROPN
ajfa-9354	25	36	issn	issn	PROPN
ajfa-9354	25	37	1946	1946	NUM
ajfa-9354	25	38	-	-	PUNCT
ajfa-9354	25	39	052x	052x	PROPN
ajfa-9354	25	40	2016	2016	NUM
ajfa-9354	25	41	,	,	PUNCT
ajfa-9354	25	42	vol	vol	NOUN
ajfa-9354	25	43	.	.	PROPN
ajfa-9354	25	44	8	8	NUM
ajfa-9354	25	45	,	,	PUNCT
ajfa-9354	25	46	no	no	INTJ
ajfa-9354	25	47	.	.	NOUN
ajfa-9354	25	48	2	2	NUM
ajfa-9354	25	49	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	25	50	48	48	NUM
ajfa-9354	25	51	jordanian	jordanian	ADJ
ajfa-9354	25	52	public	public	ADJ
ajfa-9354	25	53	companies	company	NOUN
ajfa-9354	25	54	environment	environment	NOUN
ajfa-9354	25	55	is	be	AUX
ajfa-9354	25	56	deemed	deem	VERB
ajfa-9354	25	57	narrow	narrow	ADJ
ajfa-9354	25	58	and	and	CCONJ
ajfa-9354	25	59	limited	limited	ADJ
ajfa-9354	25	60	faced	face	VERB
ajfa-9354	25	61	by	by	ADP
ajfa-9354	25	62	many	many	ADJ
ajfa-9354	25	63	challenges	challenge	NOUN
ajfa-9354	25	64	,	,	PUNCT
ajfa-9354	25	65	represented	represent	VERB
ajfa-9354	25	66	by	by	ADP
ajfa-9354	25	67	lack	lack	NOUN
ajfa-9354	25	68	of	of	ADP
ajfa-9354	25	69	active	active	ADJ
ajfa-9354	25	70	markets	market	NOUN
ajfa-9354	25	71	that	that	PRON
ajfa-9354	25	72	have	have	VERB
ajfa-9354	25	73	larger	large	ADJ
ajfa-9354	25	74	role	role	NOUN
ajfa-9354	25	75	in	in	ADP
ajfa-9354	25	76	accurate	accurate	ADJ
ajfa-9354	25	77	measurement	measurement	NOUN
ajfa-9354	25	78	and	and	CCONJ
ajfa-9354	25	79	disclosed	disclose	VERB
ajfa-9354	25	80	of	of	ADP
ajfa-9354	25	81	fair	fair	ADJ
ajfa-9354	25	82	value	value	NOUN
ajfa-9354	25	83	,	,	PUNCT
ajfa-9354	25	84	and	and	CCONJ
ajfa-9354	25	85	the	the	DET
ajfa-9354	25	86	lack	lack	NOUN
ajfa-9354	25	87	of	of	ADP
ajfa-9354	25	88	qualified	qualified	ADJ
ajfa-9354	25	89	accounting	accounting	NOUN
ajfa-9354	25	90	personnel	personnel	NOUN
ajfa-9354	25	91	to	to	PART
ajfa-9354	25	92	deal	deal	VERB
ajfa-9354	25	93	with	with	ADP
ajfa-9354	25	94	changes	change	NOUN
ajfa-9354	25	95	in	in	ADP
ajfa-9354	25	96	fair	fair	ADJ
ajfa-9354	25	97	value	value	NOUN
ajfa-9354	25	98	that	that	PRON
ajfa-9354	25	99	should	should	AUX
ajfa-9354	25	100	be	be	AUX
ajfa-9354	25	101	given	give	VERB
ajfa-9354	25	102	attention	attention	NOUN
ajfa-9354	25	103	and	and	CCONJ
ajfa-9354	25	104	follow	follow	VERB
ajfa-9354	25	105	up	up	ADP
ajfa-9354	25	106	its	its	PRON
ajfa-9354	25	107	use	use	NOUN
ajfa-9354	25	108	and	and	CCONJ
ajfa-9354	25	109	implementation	implementation	NOUN
ajfa-9354	25	110	.	.	PUNCT
ajfa-9354	26	1	alhaj	alhaj	PROPN
ajfa-9354	26	2	ahmad	ahmad	PROPN
ajfa-9354	26	3	&	&	CCONJ
ajfa-9354	26	4	aladwan	aladwan	PROPN
ajfa-9354	26	5	,	,	PUNCT
ajfa-9354	26	6	(	(	PUNCT
ajfa-9354	26	7	2015	2015	NUM
ajfa-9354	26	8	)	)	PUNCT
ajfa-9354	26	9	indicated	indicate	VERB
ajfa-9354	26	10	much	much	ADJ
ajfa-9354	26	11	criticism	criticism	NOUN
ajfa-9354	26	12	that	that	PRON
ajfa-9354	26	13	were	be	AUX
ajfa-9354	26	14	directed	direct	VERB
ajfa-9354	26	15	to	to	ADP
ajfa-9354	26	16	fair	fair	ADJ
ajfa-9354	26	17	value	value	NOUN
ajfa-9354	26	18	accounting	accounting	NOUN
ajfa-9354	26	19	application	application	NOUN
ajfa-9354	26	20	in	in	ADP
ajfa-9354	26	21	developing	develop	VERB
ajfa-9354	26	22	countries	country	NOUN
ajfa-9354	26	23	due	due	ADP
ajfa-9354	26	24	to	to	ADP
ajfa-9354	26	25	non	non	NOUN
ajfa-9354	26	26	-	-	NOUN
ajfa-9354	26	27	availability	availability	NOUN
ajfa-9354	26	28	of	of	ADP
ajfa-9354	26	29	active	active	ADJ
ajfa-9354	26	30	markets	market	NOUN
ajfa-9354	26	31	for	for	ADP
ajfa-9354	26	32	many	many	ADJ
ajfa-9354	26	33	assets	asset	NOUN
ajfa-9354	26	34	and	and	CCONJ
ajfa-9354	26	35	liabilities	liability	NOUN
ajfa-9354	26	36	,	,	PUNCT
ajfa-9354	26	37	which	which	PRON
ajfa-9354	26	38	make	make	VERB
ajfa-9354	26	39	companies	company	NOUN
ajfa-9354	26	40	financial	financial	ADJ
ajfa-9354	26	41	departments	department	NOUN
ajfa-9354	26	42	use	use	VERB
ajfa-9354	26	43	self	self	NOUN
ajfa-9354	26	44	-	-	PUNCT
ajfa-9354	26	45	evaluation	evaluation	NOUN
ajfa-9354	26	46	,	,	PUNCT
ajfa-9354	26	47	which	which	PRON
ajfa-9354	26	48	is	be	AUX
ajfa-9354	26	49	less	less	ADV
ajfa-9354	26	50	important	important	ADJ
ajfa-9354	26	51	for	for	ADP
ajfa-9354	26	52	fair	fair	ADJ
ajfa-9354	26	53	value	value	NOUN
ajfa-9354	26	54	,	,	PUNCT
ajfa-9354	26	55	as	as	ADV
ajfa-9354	26	56	well	well	ADV
ajfa-9354	26	57	as	as	ADP
ajfa-9354	26	58	costs	cost	NOUN
ajfa-9354	26	59	and	and	CCONJ
ajfa-9354	26	60	benefits	benefit	NOUN
ajfa-9354	26	61	upon	upon	SCONJ
ajfa-9354	26	62	production	production	NOUN
ajfa-9354	26	63	of	of	ADP
ajfa-9354	26	64	information	information	NOUN
ajfa-9354	26	65	related	relate	VERB
ajfa-9354	26	66	to	to	ADP
ajfa-9354	26	67	fair	fair	ADJ
ajfa-9354	26	68	value	value	NOUN
ajfa-9354	26	69	measurement	measurement	NOUN
ajfa-9354	26	70	,	,	PUNCT
ajfa-9354	26	71	for	for	ADP
ajfa-9354	26	72	small	small	ADJ
ajfa-9354	26	73	businesses	business	NOUN
ajfa-9354	26	74	in	in	ADP
ajfa-9354	26	75	particular	particular	ADJ
ajfa-9354	26	76	.	.	PUNCT
ajfa-9354	27	1	siam	siam	PROPN
ajfa-9354	27	2	(	(	PUNCT
ajfa-9354	27	3	2005	2005	NUM
ajfa-9354	27	4	)	)	PUNCT
ajfa-9354	27	5	also	also	ADV
ajfa-9354	27	6	indicated	indicate	VERB
ajfa-9354	27	7	that	that	SCONJ
ajfa-9354	27	8	there	there	PRON
ajfa-9354	27	9	are	be	VERB
ajfa-9354	27	10	barriers	barrier	NOUN
ajfa-9354	27	11	that	that	PRON
ajfa-9354	27	12	limit	limit	VERB
ajfa-9354	27	13	adoption	adoption	NOUN
ajfa-9354	27	14	of	of	ADP
ajfa-9354	27	15	international	international	ADJ
ajfa-9354	27	16	accounting	accounting	NOUN
ajfa-9354	27	17	standards	standard	NOUN
ajfa-9354	27	18	and	and	CCONJ
ajfa-9354	27	19	financial	financial	ADJ
ajfa-9354	27	20	reporting	reporting	NOUN
ajfa-9354	27	21	commitment	commitment	NOUN
ajfa-9354	27	22	,	,	PUNCT
ajfa-9354	27	23	where	where	SCONJ
ajfa-9354	27	24	variation	variation	NOUN
ajfa-9354	27	25	in	in	ADP
ajfa-9354	27	26	laws	law	NOUN
ajfa-9354	27	27	,	,	PUNCT
ajfa-9354	27	28	regulations	regulation	NOUN
ajfa-9354	27	29	and	and	CCONJ
ajfa-9354	27	30	economic	economic	ADJ
ajfa-9354	27	31	conditions	condition	NOUN
ajfa-9354	27	32	are	be	AUX
ajfa-9354	27	33	the	the	DET
ajfa-9354	27	34	most	most	ADV
ajfa-9354	27	35	important	important	ADJ
ajfa-9354	27	36	.	.	PUNCT
ajfa-9354	28	1	barth	barth	PROPN
ajfa-9354	28	2	,	,	PUNCT
ajfa-9354	28	3	m.	m.	PROPN
ajfa-9354	28	4	e.	e.	PROPN
ajfa-9354	28	5	(	(	PUNCT
ajfa-9354	28	6	2006	2006	NUM
ajfa-9354	28	7	)	)	PUNCT
ajfa-9354	28	8	criticized	criticize	VERB
ajfa-9354	28	9	that	that	SCONJ
ajfa-9354	28	10	many	many	ADJ
ajfa-9354	28	11	of	of	ADP
ajfa-9354	28	12	unrealized	unrealized	ADJ
ajfa-9354	28	13	revenue	revenue	NOUN
ajfa-9354	28	14	that	that	PRON
ajfa-9354	28	15	arises	arise	VERB
ajfa-9354	28	16	as	as	ADP
ajfa-9354	28	17	a	a	DET
ajfa-9354	28	18	result	result	NOUN
ajfa-9354	28	19	of	of	ADP
ajfa-9354	28	20	fair	fair	ADJ
ajfa-9354	28	21	value	value	NOUN
ajfa-9354	28	22	measurement	measurement	NOUN
ajfa-9354	28	23	,	,	PUNCT
ajfa-9354	28	24	causing	cause	VERB
ajfa-9354	28	25	much	much	ADJ
ajfa-9354	28	26	volatility	volatility	NOUN
ajfa-9354	28	27	in	in	ADP
ajfa-9354	28	28	stock	stock	NOUN
ajfa-9354	28	29	prices	price	NOUN
ajfa-9354	28	30	,	,	PUNCT
ajfa-9354	28	31	and	and	CCONJ
ajfa-9354	28	32	market	market	NOUN
ajfa-9354	28	33	conditions	condition	NOUN
ajfa-9354	28	34	that	that	PRON
ajfa-9354	28	35	can	can	AUX
ajfa-9354	28	36	not	not	PART
ajfa-9354	28	37	be	be	AUX
ajfa-9354	28	38	predicted	predict	VERB
ajfa-9354	28	39	.	.	PUNCT
ajfa-9354	29	1	in	in	ADP
ajfa-9354	29	2	addition	addition	NOUN
ajfa-9354	29	3	to	to	ADP
ajfa-9354	29	4	the	the	DET
ajfa-9354	29	5	above	above	ADJ
ajfa-9354	29	6	mentioned	mention	VERB
ajfa-9354	29	7	,	,	PUNCT
ajfa-9354	29	8	and	and	CCONJ
ajfa-9354	29	9	as	as	ADP
ajfa-9354	29	10	a	a	DET
ajfa-9354	29	11	result	result	NOUN
ajfa-9354	29	12	of	of	ADP
ajfa-9354	29	13	bankruptcy	bankruptcy	NOUN
ajfa-9354	29	14	that	that	PRON
ajfa-9354	29	15	happened	happen	VERB
ajfa-9354	29	16	to	to	ADP
ajfa-9354	29	17	most	most	ADJ
ajfa-9354	29	18	major	major	ADJ
ajfa-9354	29	19	international	international	ADJ
ajfa-9354	29	20	companies	company	NOUN
ajfa-9354	29	21	,	,	PUNCT
ajfa-9354	29	22	the	the	DET
ajfa-9354	29	23	(	(	PUNCT
ajfa-9354	29	24	ias	ias	PROPN
ajfa-9354	29	25	/	/	SYM
ajfa-9354	29	26	ifrs	ifrs	PROPN
ajfa-9354	29	27	)	)	PUNCT
ajfa-9354	29	28	become	become	VERB
ajfa-9354	29	29	important	important	ADJ
ajfa-9354	29	30	to	to	ADP
ajfa-9354	29	31	investors	investor	NOUN
ajfa-9354	29	32	through	through	ADP
ajfa-9354	29	33	their	their	PRON
ajfa-9354	29	34	claim	claim	NOUN
ajfa-9354	29	35	for	for	ADP
ajfa-9354	29	36	transparent	transparent	ADJ
ajfa-9354	29	37	financial	financial	ADJ
ajfa-9354	29	38	reports	report	NOUN
ajfa-9354	29	39	that	that	PRON
ajfa-9354	29	40	allow	allow	VERB
ajfa-9354	29	41	them	they	PRON
ajfa-9354	29	42	to	to	PART
ajfa-9354	29	43	identify	identify	VERB
ajfa-9354	29	44	the	the	DET
ajfa-9354	29	45	most	most	ADV
ajfa-9354	29	46	important	important	ADJ
ajfa-9354	29	47	risks	risk	NOUN
ajfa-9354	29	48	and	and	CCONJ
ajfa-9354	29	49	advantages	advantage	NOUN
ajfa-9354	29	50	within	within	ADP
ajfa-9354	29	51	their	their	PRON
ajfa-9354	29	52	investments	investment	NOUN
ajfa-9354	29	53	(	(	PUNCT
ajfa-9354	29	54	barlev	barlev	NOUN
ajfa-9354	29	55	b	b	PROPN
ajfa-9354	29	56	.	.	PROPN
ajfa-9354	29	57	,	,	PUNCT
ajfa-9354	29	58	&	&	CCONJ
ajfa-9354	29	59	haddoal	haddoal	PROPN
ajfa-9354	29	60	j	j	PROPN
ajfa-9354	29	61	,	,	PUNCT
ajfa-9354	29	62	r.	r.	PROPN
ajfa-9354	29	63	,	,	PUNCT
ajfa-9354	29	64	2003	2003	NUM
ajfa-9354	29	65	,	,	PUNCT
ajfa-9354	29	66	in	in	ADP
ajfa-9354	29	67	cited	cite	VERB
ajfa-9354	29	68	al	al	PROPN
ajfa-9354	29	69	azemi	azemi	PROPN
ajfa-9354	29	70	,	,	PUNCT
ajfa-9354	29	71	2012	2012	NUM
ajfa-9354	29	72	)	)	PUNCT
ajfa-9354	29	73	.	.	PUNCT
ajfa-9354	30	1	this	this	PRON
ajfa-9354	30	2	means	mean	VERB
ajfa-9354	30	3	that	that	SCONJ
ajfa-9354	30	4	lack	lack	NOUN
ajfa-9354	30	5	of	of	ADP
ajfa-9354	30	6	standards	standard	NOUN
ajfa-9354	30	7	and	and	CCONJ
ajfa-9354	30	8	standardized	standardized	ADJ
ajfa-9354	30	9	accounting	accounting	NOUN
ajfa-9354	30	10	rules	rule	NOUN
ajfa-9354	30	11	is	be	AUX
ajfa-9354	30	12	an	an	DET
ajfa-9354	30	13	obstacle	obstacle	NOUN
ajfa-9354	30	14	for	for	ADP
ajfa-9354	30	15	capital	capital	NOUN
ajfa-9354	30	16	globalization	globalization	NOUN
ajfa-9354	30	17	,	,	PUNCT
ajfa-9354	30	18	so	so	SCONJ
ajfa-9354	30	19	it	it	PRON
ajfa-9354	30	20	limits	limit	VERB
ajfa-9354	30	21	the	the	DET
ajfa-9354	30	22	ability	ability	NOUN
ajfa-9354	30	23	to	to	PART
ajfa-9354	30	24	make	make	VERB
ajfa-9354	30	25	decisions	decision	NOUN
ajfa-9354	30	26	based	base	VERB
ajfa-9354	30	27	on	on	ADP
ajfa-9354	30	28	knowledge	knowledge	NOUN
ajfa-9354	30	29	of	of	ADP
ajfa-9354	30	30	all	all	DET
ajfa-9354	30	31	alternatives	alternative	NOUN
ajfa-9354	30	32	that	that	PRON
ajfa-9354	30	33	are	be	AUX
ajfa-9354	30	34	available	available	ADJ
ajfa-9354	30	35	to	to	ADP
ajfa-9354	30	36	the	the	DET
ajfa-9354	30	37	users	user	NOUN
ajfa-9354	30	38	(	(	PUNCT
ajfa-9354	30	39	mosbah	mosbah	NOUN
ajfa-9354	30	40	,	,	PUNCT
ajfa-9354	30	41	2012	2012	NUM
ajfa-9354	30	42	)	)	PUNCT
ajfa-9354	30	43	.	.	PUNCT
ajfa-9354	31	1	measurement	measurement	NOUN
ajfa-9354	31	2	operations	operation	NOUN
ajfa-9354	31	3	of	of	ADP
ajfa-9354	31	4	financial	financial	ADJ
ajfa-9354	31	5	assets	asset	NOUN
ajfa-9354	31	6	and	and	CCONJ
ajfa-9354	31	7	events	event	NOUN
ajfa-9354	31	8	are	be	AUX
ajfa-9354	31	9	considered	consider	VERB
ajfa-9354	31	10	in	in	ADP
ajfa-9354	31	11	accordance	accordance	NOUN
ajfa-9354	31	12	with	with	ADP
ajfa-9354	31	13	concept	concept	NOUN
ajfa-9354	31	14	of	of	ADP
ajfa-9354	31	15	historical	historical	ADJ
ajfa-9354	31	16	cost	cost	NOUN
ajfa-9354	31	17	as	as	ADP
ajfa-9354	31	18	one	one	NUM
ajfa-9354	31	19	of	of	ADP
ajfa-9354	31	20	the	the	DET
ajfa-9354	31	21	most	most	ADV
ajfa-9354	31	22	common	common	ADJ
ajfa-9354	31	23	and	and	CCONJ
ajfa-9354	31	24	widely	widely	ADV
ajfa-9354	31	25	used	use	VERB
ajfa-9354	31	26	by	by	ADP
ajfa-9354	31	27	majority	majority	NOUN
ajfa-9354	31	28	of	of	ADP
ajfa-9354	31	29	organizations	organization	NOUN
ajfa-9354	31	30	upon	upon	SCONJ
ajfa-9354	31	31	preparing	prepare	VERB
ajfa-9354	31	32	financial	financial	ADJ
ajfa-9354	31	33	statements	statement	NOUN
ajfa-9354	31	34	.	.	PUNCT
ajfa-9354	32	1	since	since	SCONJ
ajfa-9354	32	2	the	the	DET
ajfa-9354	32	3	characteristic	characteristic	NOUN
ajfa-9354	32	4	of	of	ADP
ajfa-9354	32	5	historical	historical	ADJ
ajfa-9354	32	6	cost	cost	NOUN
ajfa-9354	32	7	principal	principal	NOUN
ajfa-9354	32	8	on	on	ADP
ajfa-9354	32	9	the	the	DET
ajfa-9354	32	10	date	date	NOUN
ajfa-9354	32	11	of	of	ADP
ajfa-9354	32	12	transaction	transaction	NOUN
ajfa-9354	32	13	that	that	SCONJ
ajfa-9354	32	14	the	the	DET
ajfa-9354	32	15	reciprocity	reciprocity	NOUN
ajfa-9354	32	16	monetary	monetary	ADJ
ajfa-9354	32	17	value	value	NOUN
ajfa-9354	32	18	is	be	AUX
ajfa-9354	32	19	the	the	DET
ajfa-9354	32	20	main	main	ADJ
ajfa-9354	32	21	source	source	NOUN
ajfa-9354	32	22	for	for	ADP
ajfa-9354	32	23	measuring	measure	VERB
ajfa-9354	32	24	that	that	DET
ajfa-9354	32	25	value	value	NOUN
ajfa-9354	32	26	(	(	PUNCT
ajfa-9354	32	27	gomaa	gomaa	ADJ
ajfa-9354	32	28	,	,	PUNCT
ajfa-9354	32	29	&	&	CCONJ
ajfa-9354	32	30	khanfar	khanfar	ADV
ajfa-9354	32	31	,	,	PUNCT
ajfa-9354	32	32	2007	2007	NUM
ajfa-9354	32	33	)	)	PUNCT
ajfa-9354	32	34	.	.	PUNCT
ajfa-9354	33	1	the	the	DET
ajfa-9354	33	2	process	process	NOUN
ajfa-9354	33	3	of	of	ADP
ajfa-9354	33	4	measurement	measurement	NOUN
ajfa-9354	33	5	in	in	ADP
ajfa-9354	33	6	accordance	accordance	NOUN
ajfa-9354	33	7	with	with	ADP
ajfa-9354	33	8	the	the	DET
ajfa-9354	33	9	concept	concept	NOUN
ajfa-9354	33	10	of	of	ADP
ajfa-9354	33	11	historical	historical	ADJ
ajfa-9354	33	12	cost	cost	NOUN
ajfa-9354	33	13	has	have	VERB
ajfa-9354	33	14	no	no	DET
ajfa-9354	33	15	doubt	doubt	NOUN
ajfa-9354	33	16	when	when	SCONJ
ajfa-9354	33	17	occurred	occur	VERB
ajfa-9354	33	18	,	,	PUNCT
ajfa-9354	33	19	since	since	SCONJ
ajfa-9354	33	20	the	the	DET
ajfa-9354	33	21	accuracy	accuracy	NOUN
ajfa-9354	33	22	in	in	ADP
ajfa-9354	33	23	measurement	measurement	NOUN
ajfa-9354	33	24	varies	vary	VERB
ajfa-9354	33	25	and	and	CCONJ
ajfa-9354	33	26	differs	differ	VERB
ajfa-9354	33	27	after	after	ADP
ajfa-9354	33	28	original	original	ADJ
ajfa-9354	33	29	acquisition	acquisition	NOUN
ajfa-9354	33	30	(	(	PUNCT
ajfa-9354	33	31	al	al	PROPN
ajfa-9354	33	32	-	-	PUNCT
ajfa-9354	33	33	najjar	najjar	PROPN
ajfa-9354	33	34	,	,	PUNCT
ajfa-9354	33	35	2013	2013	NUM
ajfa-9354	33	36	)	)	PUNCT
ajfa-9354	33	37	.	.	PUNCT
ajfa-9354	34	1	this	this	PRON
ajfa-9354	34	2	means	mean	VERB
ajfa-9354	34	3	that	that	SCONJ
ajfa-9354	34	4	historical	historical	ADJ
ajfa-9354	34	5	cost	cost	NOUN
ajfa-9354	34	6	makes	make	VERB
ajfa-9354	34	7	company	company	NOUN
ajfa-9354	34	8	’s	’s	PART
ajfa-9354	34	9	financial	financial	ADJ
ajfa-9354	34	10	position	position	NOUN
ajfa-9354	34	11	statements	statement	NOUN
ajfa-9354	34	12	less	less	ADV
ajfa-9354	34	13	realistic	realistic	ADJ
ajfa-9354	34	14	(	(	PUNCT
ajfa-9354	34	15	paul	paul	PROPN
ajfa-9354	34	16	,	,	PUNCT
ajfa-9354	34	17	2013	2013	NUM
ajfa-9354	34	18	)	)	PUNCT
ajfa-9354	34	19	.	.	PUNCT
ajfa-9354	35	1	proceeding	proceed	VERB
ajfa-9354	35	2	from	from	ADP
ajfa-9354	35	3	the	the	DET
ajfa-9354	35	4	dynamic	dynamic	ADJ
ajfa-9354	35	5	nature	nature	NOUN
ajfa-9354	35	6	of	of	ADP
ajfa-9354	35	7	economic	economic	ADJ
ajfa-9354	35	8	conditions	condition	NOUN
ajfa-9354	35	9	which	which	PRON
ajfa-9354	35	10	constantly	constantly	ADV
ajfa-9354	35	11	change	change	VERB
ajfa-9354	35	12	currencies	currency	NOUN
ajfa-9354	35	13	purchase	purchase	NOUN
ajfa-9354	35	14	power	power	NOUN
ajfa-9354	35	15	,	,	PUNCT
ajfa-9354	35	16	several	several	ADJ
ajfa-9354	35	17	shortcoming	shortcoming	NOUN
ajfa-9354	35	18	of	of	ADP
ajfa-9354	35	19	historical	historical	ADJ
ajfa-9354	35	20	cost	cost	NOUN
ajfa-9354	35	21	have	have	AUX
ajfa-9354	35	22	been	be	AUX
ajfa-9354	35	23	highlighted	highlight	VERB
ajfa-9354	35	24	,	,	PUNCT
ajfa-9354	35	25	so	so	CCONJ
ajfa-9354	35	26	the	the	DET
ajfa-9354	35	27	use	use	NOUN
ajfa-9354	35	28	and	and	CCONJ
ajfa-9354	35	29	application	application	NOUN
ajfa-9354	35	30	fair	fair	ADJ
ajfa-9354	35	31	value	value	NOUN
ajfa-9354	35	32	concept	concept	NOUN
ajfa-9354	35	33	was	be	AUX
ajfa-9354	35	34	adopted	adopt	VERB
ajfa-9354	35	35	(	(	PUNCT
ajfa-9354	35	36	alqashi	alqashi	ADJ
ajfa-9354	35	37	,	,	PUNCT
ajfa-9354	35	38	2008	2008	NUM
ajfa-9354	35	39	)	)	PUNCT
ajfa-9354	35	40	.	.	PUNCT
ajfa-9354	36	1	dvořáková	dvořáková	PROPN
ajfa-9354	36	2	,	,	PUNCT
ajfa-9354	36	3	(	(	PUNCT
ajfa-9354	36	4	2011	2011	NUM
ajfa-9354	36	5	)	)	PUNCT
ajfa-9354	36	6	considered	consider	VERB
ajfa-9354	36	7	fair	fair	ADJ
ajfa-9354	36	8	value	value	NOUN
ajfa-9354	36	9	as	as	SCONJ
ajfa-9354	36	10	most	most	ADV
ajfa-9354	36	11	issued	issue	VERB
ajfa-9354	36	12	discussed	discuss	VERB
ajfa-9354	36	13	in	in	ADP
ajfa-9354	36	14	recent	recent	ADJ
ajfa-9354	36	15	decades	decade	NOUN
ajfa-9354	36	16	,	,	PUNCT
ajfa-9354	36	17	which	which	PRON
ajfa-9354	36	18	took	take	VERB
ajfa-9354	36	19	part	part	NOUN
ajfa-9354	36	20	of	of	ADP
ajfa-9354	36	21	wide	wide	ADJ
ajfa-9354	36	22	interest	interest	NOUN
ajfa-9354	36	23	especially	especially	ADV
ajfa-9354	36	24	in	in	ADP
ajfa-9354	36	25	light	light	NOUN
ajfa-9354	36	26	of	of	ADP
ajfa-9354	36	27	rapprochement	rapprochement	NOUN
ajfa-9354	36	28	process	process	NOUN
ajfa-9354	36	29	between	between	ADP
ajfa-9354	36	30	(	(	PUNCT
ajfa-9354	36	31	ifrs	ifrs	PROPN
ajfa-9354	36	32	)	)	PUNCT
ajfa-9354	36	33	andgenerallyaccepted	andgenerallyaccepte	VERB
ajfa-9354	36	34	accounting	accounting	NOUN
ajfa-9354	36	35	principles	principle	NOUN
ajfa-9354	36	36	(	(	PUNCT
ajfa-9354	36	37	gaap	gaap	PROPN
ajfa-9354	36	38	)	)	PUNCT
ajfa-9354	36	39	in	in	ADP
ajfa-9354	36	40	the	the	DET
ajfa-9354	36	41	united	united	PROPN
ajfa-9354	36	42	states	states	PROPN
ajfa-9354	36	43	related	relate	VERB
ajfa-9354	36	44	to	to	ADP
ajfa-9354	36	45	international	international	ADJ
ajfa-9354	36	46	standard	standard	NOUN
ajfa-9354	36	47	13	13	NUM
ajfa-9354	36	48	,	,	PUNCT
ajfa-9354	36	49	because	because	SCONJ
ajfa-9354	36	50	the	the	DET
ajfa-9354	36	51	goal	goal	NOUN
ajfa-9354	36	52	is	be	AUX
ajfa-9354	36	53	to	to	PART
ajfa-9354	36	54	unify	unify	VERB
ajfa-9354	36	55	the	the	DET
ajfa-9354	36	56	approach	approach	NOUN
ajfa-9354	36	57	to	to	PART
ajfa-9354	36	58	determine	determine	VERB
ajfa-9354	36	59	the	the	DET
ajfa-9354	36	60	fair	fair	ADJ
ajfa-9354	36	61	value	value	NOUN
ajfa-9354	36	62	.	.	PUNCT
ajfa-9354	37	1	it	it	PRON
ajfa-9354	37	2	is	be	AUX
ajfa-9354	37	3	worth	worth	ADJ
ajfa-9354	37	4	to	to	PART
ajfa-9354	37	5	note	note	VERB
ajfa-9354	37	6	that	that	SCONJ
ajfa-9354	37	7	by	by	ADP
ajfa-9354	37	8	applying	apply	VERB
ajfa-9354	37	9	fair	fair	ADJ
ajfa-9354	37	10	value	value	NOUN
ajfa-9354	37	11	accounting	accounting	NOUN
ajfa-9354	37	12	and	and	CCONJ
ajfa-9354	37	13	disclosure	disclosure	NOUN
ajfa-9354	37	14	contributes	contribute	VERB
ajfa-9354	37	15	in	in	ADP
ajfa-9354	37	16	achieving	achieve	VERB
ajfa-9354	37	17	many	many	ADJ
ajfa-9354	37	18	objectives	objective	NOUN
ajfa-9354	37	19	,	,	PUNCT
ajfa-9354	37	20	including	include	VERB
ajfa-9354	37	21	:	:	PUNCT
ajfa-9354	37	22	the	the	DET
ajfa-9354	37	23	most	most	ADV
ajfa-9354	37	24	realistic	realistic	ADJ
ajfa-9354	37	25	measurement	measurement	NOUN
ajfa-9354	37	26	of	of	ADP
ajfa-9354	37	27	the	the	DET
ajfa-9354	37	28	profits	profit	NOUN
ajfa-9354	37	29	under	under	ADP
ajfa-9354	37	30	different	different	ADJ
ajfa-9354	37	31	economic	economic	ADJ
ajfa-9354	37	32	fluctuations	fluctuation	NOUN
ajfa-9354	37	33	,	,	PUNCT
ajfa-9354	37	34	and	and	CCONJ
ajfa-9354	37	35	the	the	DET
ajfa-9354	37	36	most	most	ADJ
ajfa-9354	37	37	relevance	relevance	NOUN
ajfa-9354	37	38	for	for	ADP
ajfa-9354	37	39	future	future	ADJ
ajfa-9354	37	40	cash	cash	NOUN
ajfa-9354	37	41	flows	flow	NOUN
ajfa-9354	37	42	,	,	PUNCT
ajfa-9354	37	43	and	and	CCONJ
ajfa-9354	37	44	contribution	contribution	NOUN
ajfa-9354	37	45	in	in	ADP
ajfa-9354	37	46	improving	improve	VERB
ajfa-9354	37	47	companies	company	NOUN
ajfa-9354	37	48	operational	operational	ADJ
ajfa-9354	37	49	performance	performance	NOUN
ajfa-9354	37	50	(	(	PUNCT
ajfa-9354	37	51	chenouf	chenouf	NOUN
ajfa-9354	37	52	,	,	PUNCT
ajfa-9354	37	53	&	&	CCONJ
ajfa-9354	37	54	zaoui	zaoui	PROPN
ajfa-9354	37	55	,	,	PUNCT
ajfa-9354	37	56	2009	2009	NUM
ajfa-9354	37	57	)	)	PUNCT
ajfa-9354	37	58	.	.	PUNCT
ajfa-9354	38	1	asian	asian	ADJ
ajfa-9354	38	2	journal	journal	PROPN
ajfa-9354	38	3	of	of	ADP
ajfa-9354	38	4	finance	finance	PROPN
ajfa-9354	38	5	&	&	CCONJ
ajfa-9354	38	6	accounting	accounting	PROPN
ajfa-9354	38	7	issn	issn	PROPN
ajfa-9354	38	8	1946	1946	NUM
ajfa-9354	38	9	-	-	PUNCT
ajfa-9354	38	10	052x	052x	PROPN
ajfa-9354	38	11	2016	2016	NUM
ajfa-9354	38	12	,	,	PUNCT
ajfa-9354	38	13	vol	vol	NOUN
ajfa-9354	38	14	.	.	PROPN
ajfa-9354	38	15	8	8	NUM
ajfa-9354	38	16	,	,	PUNCT
ajfa-9354	38	17	no	no	INTJ
ajfa-9354	38	18	.	.	NOUN
ajfa-9354	38	19	2	2	NUM
ajfa-9354	38	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	38	21	49	49	NUM
ajfa-9354	38	22	elfaki	elfaki	NOUN
ajfa-9354	38	23	,	,	PUNCT
ajfa-9354	38	24	&	&	CCONJ
ajfa-9354	38	25	elzain	elzain	PROPN
ajfa-9354	38	26	,	,	PUNCT
ajfa-9354	38	27	(	(	PUNCT
ajfa-9354	38	28	2015	2015	NUM
ajfa-9354	38	29	)	)	PUNCT
ajfa-9354	38	30	confirmed	confirm	VERB
ajfa-9354	38	31	that	that	SCONJ
ajfa-9354	38	32	fair	fair	ADJ
ajfa-9354	38	33	value	value	NOUN
ajfa-9354	38	34	has	have	VERB
ajfa-9354	38	35	the	the	DET
ajfa-9354	38	36	ability	ability	NOUN
ajfa-9354	38	37	to	to	PART
ajfa-9354	38	38	carry	carry	VERB
ajfa-9354	38	39	out	out	ADP
ajfa-9354	38	40	fair	fair	ADJ
ajfa-9354	38	41	comparison	comparison	NOUN
ajfa-9354	38	42	between	between	ADP
ajfa-9354	38	43	organizations	organization	NOUN
ajfa-9354	38	44	for	for	ADP
ajfa-9354	38	45	several	several	ADJ
ajfa-9354	38	46	time	time	NOUN
ajfa-9354	38	47	periods	period	NOUN
ajfa-9354	38	48	,	,	PUNCT
ajfa-9354	38	49	or	or	CCONJ
ajfa-9354	38	50	with	with	ADP
ajfa-9354	38	51	similar	similar	ADJ
ajfa-9354	38	52	companies	company	NOUN
ajfa-9354	38	53	.	.	PUNCT
ajfa-9354	39	1	alsolaux	alsolaux	PROPN
ajfa-9354	39	2	&	&	CCONJ
ajfa-9354	39	3	leuz	leuz	PROPN
ajfa-9354	39	4	,	,	PUNCT
ajfa-9354	39	5	(	(	PUNCT
ajfa-9354	39	6	2009	2009	NUM
ajfa-9354	39	7	)	)	PUNCT
ajfa-9354	39	8	and	and	CCONJ
ajfa-9354	39	9	ryan	ryan	PROPN
ajfa-9354	39	10	(	(	PUNCT
ajfa-9354	39	11	2008	2008	NUM
ajfa-9354	39	12	)	)	PUNCT
ajfa-9354	39	13	confirmed	confirm	VERB
ajfa-9354	39	14	that	that	SCONJ
ajfa-9354	39	15	fair	fair	ADJ
ajfa-9354	39	16	value	value	NOUN
ajfa-9354	39	17	accounting	accounting	NOUN
ajfa-9354	39	18	is	be	AUX
ajfa-9354	39	19	not	not	PART
ajfa-9354	39	20	a	a	DET
ajfa-9354	39	21	cause	cause	NOUN
ajfa-9354	39	22	of	of	ADP
ajfa-9354	39	23	global	global	ADJ
ajfa-9354	39	24	financial	financial	ADJ
ajfa-9354	39	25	crisis	crisis	NOUN
ajfa-9354	39	26	.	.	PUNCT
ajfa-9354	40	1	with	with	ADP
ajfa-9354	40	2	emphasizing	emphasize	VERB
ajfa-9354	40	3	that	that	PRON
ajfa-9354	40	4	accounting	accounting	NOUN
ajfa-9354	40	5	disclosure	disclosure	NOUN
ajfa-9354	40	6	concept	concept	NOUN
ajfa-9354	40	7	has	have	AUX
ajfa-9354	40	8	been	be	AUX
ajfa-9354	40	9	associated	associate	VERB
ajfa-9354	40	10	with	with	ADP
ajfa-9354	40	11	emergence	emergence	NOUN
ajfa-9354	40	12	of	of	ADP
ajfa-9354	40	13	public	public	ADJ
ajfa-9354	40	14	shareholding	shareholding	NOUN
ajfa-9354	40	15	companies	company	NOUN
ajfa-9354	40	16	,	,	PUNCT
ajfa-9354	40	17	and	and	CCONJ
ajfa-9354	40	18	its	its	PRON
ajfa-9354	40	19	commitment	commitment	NOUN
ajfa-9354	40	20	to	to	PART
ajfa-9354	40	21	publish	publish	VERB
ajfa-9354	40	22	its	its	PRON
ajfa-9354	40	23	financial	financial	ADJ
ajfa-9354	40	24	statements	statement	NOUN
ajfa-9354	40	25	on	on	ADP
ajfa-9354	40	26	a	a	DET
ajfa-9354	40	27	regular	regular	ADJ
ajfa-9354	40	28	basis	basis	NOUN
ajfa-9354	40	29	in	in	ADP
ajfa-9354	40	30	order	order	NOUN
ajfa-9354	40	31	to	to	PART
ajfa-9354	40	32	benefit	benefit	VERB
ajfa-9354	40	33	relevant	relevant	ADJ
ajfa-9354	40	34	parties	party	NOUN
ajfa-9354	40	35	when	when	SCONJ
ajfa-9354	40	36	making	make	VERB
ajfa-9354	40	37	economic	economic	ADJ
ajfa-9354	40	38	decisions	decision	NOUN
ajfa-9354	40	39	(	(	PUNCT
ajfa-9354	40	40	abdelmalek	abdelmalek	ADJ
ajfa-9354	40	41	,	,	PUNCT
ajfa-9354	40	42	2015	2015	NUM
ajfa-9354	40	43	)	)	PUNCT
ajfa-9354	40	44	.	.	PUNCT
ajfa-9354	41	1	wadi	wadi	PROPN
ajfa-9354	41	2	,	,	PUNCT
ajfa-9354	41	3	(	(	PUNCT
ajfa-9354	41	4	2006	2006	NUM
ajfa-9354	41	5	)	)	PUNCT
ajfa-9354	41	6	defined	define	VERB
ajfa-9354	41	7	disclosure	disclosure	NOUN
ajfa-9354	41	8	that	that	SCONJ
ajfa-9354	41	9	it	it	PRON
ajfa-9354	41	10	is	be	AUX
ajfa-9354	41	11	a	a	DET
ajfa-9354	41	12	tool	tool	NOUN
ajfa-9354	41	13	that	that	PRON
ajfa-9354	41	14	concerned	concerned	ADJ
ajfa-9354	41	15	with	with	ADP
ajfa-9354	41	16	interpretation	interpretation	NOUN
ajfa-9354	41	17	financial	financial	ADJ
ajfa-9354	41	18	statements	statement	NOUN
ajfa-9354	41	19	and	and	CCONJ
ajfa-9354	41	20	reports	report	NOUN
ajfa-9354	41	21	,	,	PUNCT
ajfa-9354	41	22	it	it	PRON
ajfa-9354	41	23	is	be	AUX
ajfa-9354	41	24	an	an	DET
ajfa-9354	41	25	ethical	ethical	ADJ
ajfa-9354	41	26	entrance	entrance	NOUN
ajfa-9354	41	27	to	to	ADP
ajfa-9354	41	28	accounting	accounting	NOUN
ajfa-9354	41	29	and	and	CCONJ
ajfa-9354	41	30	auditing	auditing	NOUN
ajfa-9354	41	31	professions	profession	NOUN
ajfa-9354	41	32	.	.	PUNCT
ajfa-9354	42	1	the	the	DET
ajfa-9354	42	2	most	most	ADV
ajfa-9354	42	3	important	important	ADJ
ajfa-9354	42	4	reasons	reason	NOUN
ajfa-9354	42	5	for	for	ADP
ajfa-9354	42	6	major	major	ADJ
ajfa-9354	42	7	companies	company	NOUN
ajfa-9354	42	8	collapse	collapse	VERB
ajfa-9354	42	9	such	such	ADJ
ajfa-9354	42	10	as	as	ADP
ajfa-9354	42	11	(	(	PUNCT
ajfa-9354	42	12	enron	enron	PROPN
ajfa-9354	42	13	&	&	CCONJ
ajfa-9354	42	14	worldcom	worldcom	PROPN
ajfa-9354	42	15	)	)	PUNCT
ajfa-9354	42	16	are	be	AUX
ajfa-9354	42	17	due	due	ADJ
ajfa-9354	42	18	to	to	ADP
ajfa-9354	42	19	disclosure	disclosure	NOUN
ajfa-9354	42	20	level	level	NOUN
ajfa-9354	42	21	which	which	PRON
ajfa-9354	42	22	was	be	AUX
ajfa-9354	42	23	not	not	PART
ajfa-9354	42	24	duly	duly	ADV
ajfa-9354	42	25	perceptible	perceptible	ADJ
ajfa-9354	42	26	,	,	PUNCT
ajfa-9354	42	27	and	and	CCONJ
ajfa-9354	42	28	that	that	DET
ajfa-9354	42	29	disclosure	disclosure	NOUN
ajfa-9354	42	30	level	level	NOUN
ajfa-9354	42	31	has	have	VERB
ajfa-9354	42	32	an	an	DET
ajfa-9354	42	33	impact	impact	NOUN
ajfa-9354	42	34	on	on	ADP
ajfa-9354	42	35	attracting	attract	VERB
ajfa-9354	42	36	capitals	capital	NOUN
ajfa-9354	42	37	,	,	PUNCT
ajfa-9354	42	38	that	that	PRON
ajfa-9354	42	39	lead	lead	VERB
ajfa-9354	42	40	to	to	PART
ajfa-9354	42	41	benefit	benefit	VERB
ajfa-9354	42	42	national	national	ADJ
ajfa-9354	42	43	economy	economy	NOUN
ajfa-9354	42	44	(	(	PUNCT
ajfa-9354	42	45	tawfeeq	tawfeeq	PROPN
ajfa-9354	42	46	&	&	CCONJ
ajfa-9354	42	47	abu	abu	PROPN
ajfa-9354	42	48	nassar	nassar	PROPN
ajfa-9354	42	49	,	,	PUNCT
ajfa-9354	42	50	2014	2014	NUM
ajfa-9354	42	51	)	)	PUNCT
ajfa-9354	42	52	.	.	PUNCT
ajfa-9354	43	1	aryan	aryan	PROPN
ajfa-9354	43	2	,	,	PUNCT
ajfa-9354	43	3	(	(	PUNCT
ajfa-9354	43	4	2016	2016	NUM
ajfa-9354	43	5	)	)	PUNCT
ajfa-9354	43	6	indicated	indicate	VERB
ajfa-9354	43	7	that	that	SCONJ
ajfa-9354	43	8	jordanian	jordanian	ADJ
ajfa-9354	43	9	auditor	auditor	NOUN
ajfa-9354	43	10	prefers	prefer	VERB
ajfa-9354	43	11	fair	fair	ADJ
ajfa-9354	43	12	value	value	NOUN
ajfa-9354	43	13	accounting	account	VERB
ajfa-9354	43	14	for	for	ADP
ajfa-9354	43	15	property	property	NOUN
ajfa-9354	43	16	,	,	PUNCT
ajfa-9354	43	17	machines	machine	NOUN
ajfa-9354	43	18	and	and	CCONJ
ajfa-9354	43	19	equipment	equipment	NOUN
ajfa-9354	43	20	instead	instead	ADV
ajfa-9354	43	21	of	of	ADP
ajfa-9354	43	22	historical	historical	ADJ
ajfa-9354	43	23	cost	cost	NOUN
ajfa-9354	43	24	in	in	ADP
ajfa-9354	43	25	providing	provide	VERB
ajfa-9354	43	26	useful	useful	ADJ
ajfa-9354	43	27	information	information	NOUN
ajfa-9354	43	28	.	.	PUNCT
ajfa-9354	44	1	so	so	ADV
ajfa-9354	44	2	the	the	DET
ajfa-9354	44	3	serious	serious	ADJ
ajfa-9354	44	4	attention	attention	NOUN
ajfa-9354	44	5	process	process	NOUN
ajfa-9354	44	6	by	by	ADP
ajfa-9354	44	7	applying	apply	VERB
ajfa-9354	44	8	(	(	PUNCT
ajfa-9354	44	9	ias	ias	PROPN
ajfa-9354	44	10	/	/	SYM
ajfa-9354	44	11	ifrs	ifrs	PROPN
ajfa-9354	44	12	)	)	PUNCT
ajfa-9354	44	13	contributes	contribute	VERB
ajfa-9354	44	14	in	in	ADP
ajfa-9354	44	15	creation	creation	NOUN
ajfa-9354	44	16	of	of	ADP
ajfa-9354	44	17	uniform	uniform	ADJ
ajfa-9354	44	18	accounting	accounting	NOUN
ajfa-9354	44	19	language	language	NOUN
ajfa-9354	44	20	that	that	PRON
ajfa-9354	44	21	converges	converge	VERB
ajfa-9354	44	22	between	between	ADP
ajfa-9354	44	23	accounting	accounting	NOUN
ajfa-9354	44	24	environment	environment	NOUN
ajfa-9354	44	25	in	in	ADP
ajfa-9354	44	26	jordan	jordan	PROPN
ajfa-9354	44	27	,	,	PUNCT
ajfa-9354	44	28	and	and	CCONJ
ajfa-9354	44	29	considers	consider	VERB
ajfa-9354	44	30	it	it	PRON
ajfa-9354	44	31	as	as	ADP
ajfa-9354	44	32	part	part	NOUN
ajfa-9354	44	33	of	of	ADP
ajfa-9354	44	34	accounting	accounting	NOUN
ajfa-9354	44	35	and	and	CCONJ
ajfa-9354	44	36	economic	economic	ADJ
ajfa-9354	44	37	environment	environment	NOUN
ajfa-9354	44	38	in	in	ADP
ajfa-9354	44	39	the	the	DET
ajfa-9354	44	40	world	world	NOUN
ajfa-9354	44	41	,	,	PUNCT
ajfa-9354	44	42	in	in	ADP
ajfa-9354	44	43	order	order	NOUN
ajfa-9354	44	44	to	to	PART
ajfa-9354	44	45	provide	provide	VERB
ajfa-9354	44	46	ease	ease	NOUN
ajfa-9354	44	47	of	of	ADP
ajfa-9354	44	48	communication	communication	NOUN
ajfa-9354	44	49	between	between	ADP
ajfa-9354	44	50	them	they	PRON
ajfa-9354	44	51	,	,	PUNCT
ajfa-9354	44	52	and	and	CCONJ
ajfa-9354	44	53	have	have	VERB
ajfa-9354	44	54	efficiency	efficiency	NOUN
ajfa-9354	44	55	in	in	ADP
ajfa-9354	44	56	measuring	measure	VERB
ajfa-9354	44	57	with	with	ADP
ajfa-9354	44	58	fair	fair	ADJ
ajfa-9354	44	59	value	value	NOUN
ajfa-9354	44	60	and	and	CCONJ
ajfa-9354	44	61	disclosure	disclosure	NOUN
ajfa-9354	44	62	.	.	PUNCT
ajfa-9354	45	1	ifrs	ifrs	PROPN
ajfa-9354	45	2	13"fair	13"fair	PROPN
ajfa-9354	45	3	value	value	NOUN
ajfa-9354	45	4	measurement	measurement	NOUN
ajfa-9354	45	5	"	"	PUNCT
ajfa-9354	45	6	was	be	AUX
ajfa-9354	45	7	issued	issue	VERB
ajfa-9354	45	8	in	in	ADP
ajfa-9354	45	9	2011	2011	NUM
ajfa-9354	45	10	,	,	PUNCT
ajfa-9354	45	11	and	and	CCONJ
ajfa-9354	45	12	applies	apply	VERB
ajfa-9354	45	13	from	from	ADP
ajfa-9354	45	14	beginning	begin	VERB
ajfa-9354	45	15	on	on	ADP
ajfa-9354	45	16	january	january	PROPN
ajfa-9354	45	17	1	1	NUM
ajfa-9354	45	18	,	,	PUNCT
ajfa-9354	45	19	2013	2013	NUM
ajfa-9354	45	20	,	,	PUNCT
ajfa-9354	45	21	"	"	PUNCT
ajfa-9354	45	22	ifrs	ifrs	NOUN
ajfa-9354	45	23	13	13	NUM
ajfa-9354	45	24	is	be	AUX
ajfa-9354	45	25	the	the	DET
ajfa-9354	45	26	result	result	NOUN
ajfa-9354	45	27	of	of	ADP
ajfa-9354	45	28	a	a	DET
ajfa-9354	45	29	joint	joint	ADJ
ajfa-9354	45	30	project	project	NOUN
ajfa-9354	45	31	conducted	conduct	VERB
ajfa-9354	45	32	by	by	ADP
ajfa-9354	45	33	the	the	DET
ajfa-9354	45	34	iasb	iasb	NOUN
ajfa-9354	45	35	together	together	ADV
ajfa-9354	45	36	with	with	ADP
ajfa-9354	45	37	fasb	fasb	NOUN
ajfa-9354	45	38	,	,	PUNCT
ajfa-9354	45	39	which	which	PRON
ajfa-9354	45	40	has	have	AUX
ajfa-9354	45	41	led	lead	VERB
ajfa-9354	45	42	to	to	ADP
ajfa-9354	45	43	the	the	DET
ajfa-9354	45	44	same	same	ADJ
ajfa-9354	45	45	definition	definition	NOUN
ajfa-9354	45	46	of	of	ADP
ajfa-9354	45	47	fair	fair	ADJ
ajfa-9354	45	48	value	value	NOUN
ajfa-9354	45	49	as	as	ADV
ajfa-9354	45	50	well	well	ADV
ajfa-9354	45	51	as	as	ADP
ajfa-9354	45	52	an	an	DET
ajfa-9354	45	53	alignment	alignment	NOUN
ajfa-9354	45	54	of	of	ADP
ajfa-9354	45	55	measurement	measurement	NOUN
ajfa-9354	45	56	and	and	CCONJ
ajfa-9354	45	57	disclosure	disclosure	NOUN
ajfa-9354	45	58	requirements	requirement	NOUN
ajfa-9354	45	59	to	to	PART
ajfa-9354	45	60	fas	fas	VERB
ajfa-9354	45	61	157	157	NUM
ajfa-9354	45	62	"	"	PUNCT
ajfa-9354	45	63	,	,	PUNCT
ajfa-9354	45	64	(	(	PUNCT
ajfa-9354	45	65	palea,2014	palea,2014	NOUN
ajfa-9354	45	66	)	)	PUNCT
ajfa-9354	45	67	.	.	PUNCT
ajfa-9354	46	1	ifrs	ifrs	PROPN
ajfa-9354	46	2	13	13	NUM
ajfa-9354	46	3	defines	define	NOUN
ajfa-9354	46	4	fair	fair	ADJ
ajfa-9354	46	5	value	value	NOUN
ajfa-9354	46	6	"	"	PUNCT
ajfa-9354	46	7	the	the	DET
ajfa-9354	46	8	price	price	NOUN
ajfa-9354	46	9	that	that	PRON
ajfa-9354	46	10	would	would	AUX
ajfa-9354	46	11	be	be	AUX
ajfa-9354	46	12	received	receive	VERB
ajfa-9354	46	13	to	to	PART
ajfa-9354	46	14	sell	sell	VERB
ajfa-9354	46	15	an	an	DET
ajfa-9354	46	16	asset	asset	NOUN
ajfa-9354	46	17	or	or	CCONJ
ajfa-9354	46	18	paid	pay	VERB
ajfa-9354	46	19	to	to	PART
ajfa-9354	46	20	transfer	transfer	VERB
ajfa-9354	46	21	a	a	DET
ajfa-9354	46	22	liability	liability	NOUN
ajfa-9354	46	23	in	in	ADP
ajfa-9354	46	24	an	an	DET
ajfa-9354	46	25	orderly	orderly	ADJ
ajfa-9354	46	26	transaction	transaction	NOUN
ajfa-9354	46	27	between	between	ADP
ajfa-9354	46	28	market	market	NOUN
ajfa-9354	46	29	participants	participant	NOUN
ajfa-9354	46	30	at	at	ADP
ajfa-9354	46	31	the	the	DET
ajfa-9354	46	32	measurement	measurement	NOUN
ajfa-9354	46	33	date	date	NOUN
ajfa-9354	46	34	"	"	PUNCT
ajfa-9354	46	35	,	,	PUNCT
ajfa-9354	46	36	and	and	CCONJ
ajfa-9354	46	37	that	that	SCONJ
ajfa-9354	46	38	the	the	DET
ajfa-9354	46	39	classification	classification	NOUN
ajfa-9354	46	40	hierarchy	hierarchy	NOUN
ajfa-9354	46	41	of	of	ADP
ajfa-9354	46	42	the	the	DET
ajfa-9354	46	43	inputs	input	NOUN
ajfa-9354	46	44	used	use	VERB
ajfa-9354	46	45	in	in	ADP
ajfa-9354	46	46	valuation	valuation	NOUN
ajfa-9354	46	47	techniques	technique	NOUN
ajfa-9354	46	48	into	into	ADP
ajfa-9354	46	49	three	three	NUM
ajfa-9354	46	50	levels:(level	levels:(level	NOUN
ajfa-9354	46	51	1)take	1)take	NUM
ajfa-9354	46	52	a	a	DET
ajfa-9354	46	53	quoted	quote	VERB
ajfa-9354	46	54	prices	price	NOUN
ajfa-9354	46	55	for	for	ADP
ajfa-9354	46	56	identical	identical	ADJ
ajfa-9354	46	57	assets	asset	NOUN
ajfa-9354	46	58	or	or	CCONJ
ajfa-9354	46	59	liabilities	liability	NOUN
ajfa-9354	46	60	in	in	ADP
ajfa-9354	46	61	active	active	ADJ
ajfa-9354	46	62	markets	market	NOUN
ajfa-9354	46	63	,	,	PUNCT
ajfa-9354	46	64	(	(	PUNCT
ajfa-9354	46	65	level	level	NOUN
ajfa-9354	46	66	2	2	NUM
ajfa-9354	46	67	)	)	PUNCT
ajfa-9354	46	68	take	take	VERB
ajfa-9354	46	69	a	a	DET
ajfa-9354	46	70	quoted	quote	VERB
ajfa-9354	46	71	prices	price	NOUN
ajfa-9354	46	72	for	for	ADP
ajfa-9354	46	73	identical	identical	ADJ
ajfa-9354	46	74	assets	asset	NOUN
ajfa-9354	46	75	or	or	CCONJ
ajfa-9354	46	76	liabilities	liability	NOUN
ajfa-9354	46	77	in	in	ADP
ajfa-9354	46	78	inactive	inactive	ADJ
ajfa-9354	46	79	markets	market	NOUN
ajfa-9354	46	80	,	,	PUNCT
ajfa-9354	46	81	(	(	PUNCT
ajfa-9354	46	82	level	level	NOUN
ajfa-9354	46	83	3)inputs	3)input	NOUN
ajfa-9354	46	84	are	be	AUX
ajfa-9354	46	85	unavailable	unavailable	ADJ
ajfa-9354	46	86	for	for	ADP
ajfa-9354	46	87	the	the	DET
ajfa-9354	46	88	measurement	measurement	NOUN
ajfa-9354	46	89	of	of	ADP
ajfa-9354	46	90	asset	asset	NOUN
ajfa-9354	46	91	or	or	CCONJ
ajfa-9354	46	92	liability	liability	NOUN
ajfa-9354	46	93	.	.	PUNCT
ajfa-9354	47	1	(	(	PUNCT
ajfa-9354	47	2	http://www.iasplus.com/en/standards/ifrs/ifrs13	http://www.iasplus.com/en/standards/ifrs/ifrs13	NOUN
ajfa-9354	47	3	)	)	PUNCT
ajfa-9354	47	4	.	.	PUNCT
ajfa-9354	48	1	also	also	ADV
ajfa-9354	48	2	the	the	DET
ajfa-9354	48	3	international	international	ADJ
ajfa-9354	48	4	accounting	accounting	NOUN
ajfa-9354	48	5	standards	standard	NOUN
ajfa-9354	48	6	board	board	NOUN
ajfa-9354	48	7	(	(	PUNCT
ajfa-9354	48	8	iasb	iasb	PROPN
ajfa-9354	48	9	)	)	PUNCT
ajfa-9354	48	10	identified	identify	VERB
ajfa-9354	48	11	three	three	NUM
ajfa-9354	48	12	stages	stage	NOUN
ajfa-9354	48	13	to	to	ADP
ajfa-9354	48	14	the	the	DET
ajfa-9354	48	15	fair	fair	ADJ
ajfa-9354	48	16	value	value	NOUN
ajfa-9354	48	17	measurement	measurement	NOUN
ajfa-9354	48	18	:	:	PUNCT
ajfa-9354	48	19	firstly	firstly	ADV
ajfa-9354	48	20	,	,	PUNCT
ajfa-9354	48	21	market	market	NOUN
ajfa-9354	48	22	approach	approach	NOUN
ajfa-9354	48	23	"	"	PUNCT
ajfa-9354	48	24	uses	use	VERB
ajfa-9354	48	25	market	market	NOUN
ajfa-9354	48	26	prices	price	NOUN
ajfa-9354	48	27	relevant	relevant	ADJ
ajfa-9354	48	28	involving	involve	VERB
ajfa-9354	48	29	identical	identical	ADJ
ajfa-9354	48	30	or	or	CCONJ
ajfa-9354	48	31	comparable	comparable	ADJ
ajfa-9354	48	32	(	(	PUNCT
ajfa-9354	48	33	similar	similar	ADJ
ajfa-9354	48	34	)	)	PUNCT
ajfa-9354	48	35	assets	asset	NOUN
ajfa-9354	48	36	,	,	PUNCT
ajfa-9354	48	37	liabilities	liability	NOUN
ajfa-9354	48	38	"	"	PUNCT
ajfa-9354	48	39	,	,	PUNCT
ajfa-9354	48	40	secondly	secondly	ADV
ajfa-9354	48	41	,	,	PUNCT
ajfa-9354	48	42	cost	cost	NOUN
ajfa-9354	48	43	approach	approach	NOUN
ajfa-9354	48	44	"	"	PUNCT
ajfa-9354	48	45	reflects	reflect	VERB
ajfa-9354	48	46	the	the	DET
ajfa-9354	48	47	amount	amount	NOUN
ajfa-9354	48	48	that	that	PRON
ajfa-9354	48	49	would	would	AUX
ajfa-9354	48	50	be	be	AUX
ajfa-9354	48	51	required	require	VERB
ajfa-9354	48	52	currently	currently	ADV
ajfa-9354	48	53	to	to	PART
ajfa-9354	48	54	replace	replace	VERB
ajfa-9354	48	55	the	the	DET
ajfa-9354	48	56	service	service	NOUN
ajfa-9354	48	57	capacity	capacity	NOUN
ajfa-9354	48	58	of	of	ADP
ajfa-9354	48	59	an	an	DET
ajfa-9354	48	60	asset	asset	NOUN
ajfa-9354	48	61	"	"	PUNCT
ajfa-9354	48	62	.	.	PUNCT
ajfa-9354	49	1	thirdly	thirdly	ADV
ajfa-9354	49	2	,	,	PUNCT
ajfa-9354	49	3	income	income	NOUN
ajfa-9354	49	4	approach	approach	NOUN
ajfa-9354	49	5	"	"	PUNCT
ajfa-9354	49	6	converts	convert	VERB
ajfa-9354	49	7	future	future	ADJ
ajfa-9354	49	8	amounts	amount	NOUN
ajfa-9354	49	9	(	(	PUNCT
ajfa-9354	49	10	cash	cash	NOUN
ajfa-9354	49	11	flows	flow	NOUN
ajfa-9354	49	12	or	or	CCONJ
ajfa-9354	49	13	income	income	NOUN
ajfa-9354	49	14	and	and	CCONJ
ajfa-9354	49	15	expenses	expense	NOUN
ajfa-9354	49	16	)	)	PUNCT
ajfa-9354	49	17	to	to	ADP
ajfa-9354	49	18	a	a	DET
ajfa-9354	49	19	single	single	ADJ
ajfa-9354	49	20	current	current	NOUN
ajfa-9354	49	21	(	(	PUNCT
ajfa-9354	49	22	discounted	discounted	ADJ
ajfa-9354	49	23	)	)	PUNCT
ajfa-9354	49	24	amount	amount	NOUN
ajfa-9354	49	25	,	,	PUNCT
ajfa-9354	49	26	reflecting	reflect	VERB
ajfa-9354	49	27	current	current	ADJ
ajfa-9354	49	28	market	market	NOUN
ajfa-9354	49	29	expectations	expectation	NOUN
ajfa-9354	49	30	about	about	ADP
ajfa-9354	49	31	those	those	DET
ajfa-9354	49	32	future	future	NOUN
ajfa-9354	49	33	amounts".(http://www.iasplus.com	amounts".(http://www.iasplus.com	X
ajfa-9354	49	34	/	/	SYM
ajfa-9354	49	35	en	en	NOUN
ajfa-9354	49	36	/	/	SYM
ajfa-9354	49	37	standards	standard	NOUN
ajfa-9354	49	38	/	/	SYM
ajfa-9354	49	39	ifrs	ifrs	NOUN
ajfa-9354	49	40	/	/	SYM
ajfa-9354	49	41	ifrs13	ifrs13	NOUN
ajfa-9354	49	42	)	)	PUNCT
ajfa-9354	49	43	.	.	PUNCT
ajfa-9354	50	1	&	&	CCONJ
ajfa-9354	50	2	(	(	PUNCT
ajfa-9354	50	3	rock	rock	PROPN
ajfa-9354	50	4	&	&	CCONJ
ajfa-9354	50	5	mihaela	mihaela	PROPN
ajfa-9354	50	6	,	,	PUNCT
ajfa-9354	50	7	2009).benchmark	2009).benchmark	PROPN
ajfa-9354	50	8	showed	show	VERB
ajfa-9354	50	9	that	that	SCONJ
ajfa-9354	50	10	the	the	DET
ajfa-9354	50	11	application	application	NOUN
ajfa-9354	50	12	of	of	ADP
ajfa-9354	50	13	the	the	DET
ajfa-9354	50	14	fair	fair	ADJ
ajfa-9354	50	15	value	value	NOUN
ajfa-9354	50	16	of	of	ADP
ajfa-9354	50	17	non	non	ADJ
ajfa-9354	50	18	-	-	ADJ
ajfa-9354	50	19	financial	financial	ADJ
ajfa-9354	50	20	assets	asset	NOUN
ajfa-9354	50	21	(	(	PUNCT
ajfa-9354	50	22	non	non	ADJ
ajfa-9354	50	23	-	-	ADJ
ajfa-9354	50	24	financial	financial	ADJ
ajfa-9354	50	25	assets	asset	NOUN
ajfa-9354	50	26	)	)	PUNCT
ajfa-9354	50	27	takes	take	VERB
ajfa-9354	50	28	into	into	ADP
ajfa-9354	50	29	account	account	NOUN
ajfa-9354	50	30	the	the	DET
ajfa-9354	50	31	potential	potential	NOUN
ajfa-9354	50	32	for	for	ADP
ajfa-9354	50	33	market	market	NOUN
ajfa-9354	50	34	participants	participant	NOUN
ajfa-9354	50	35	of	of	ADP
ajfa-9354	50	36	better	well	ADJ
ajfa-9354	50	37	asset	asset	NOUN
ajfa-9354	50	38	utilization	utilization	NOUN
ajfa-9354	50	39	and	and	CCONJ
ajfa-9354	50	40	economic	economic	ADJ
ajfa-9354	50	41	benefit	benefit	NOUN
ajfa-9354	50	42	(	(	PUNCT
ajfa-9354	50	43	abu	abu	PROPN
ajfa-9354	50	44	-	-	PUNCT
ajfa-9354	50	45	nassar	nassar	PROPN
ajfa-9354	50	46	&	&	CCONJ
ajfa-9354	50	47	humidat	humidat	NOUN
ajfa-9354	50	48	,	,	PUNCT
ajfa-9354	50	49	2013	2013	NUM
ajfa-9354	50	50	)	)	PUNCT
ajfa-9354	50	51	.	.	PUNCT
ajfa-9354	51	1	asian	asian	ADJ
ajfa-9354	51	2	journal	journal	PROPN
ajfa-9354	51	3	of	of	ADP
ajfa-9354	51	4	finance	finance	PROPN
ajfa-9354	51	5	&	&	CCONJ
ajfa-9354	51	6	accounting	accounting	PROPN
ajfa-9354	51	7	issn	issn	PROPN
ajfa-9354	51	8	1946	1946	NUM
ajfa-9354	51	9	-	-	PUNCT
ajfa-9354	51	10	052x	052x	PROPN
ajfa-9354	51	11	2016	2016	NUM
ajfa-9354	51	12	,	,	PUNCT
ajfa-9354	51	13	vol	vol	NOUN
ajfa-9354	51	14	.	.	PROPN
ajfa-9354	51	15	8	8	NUM
ajfa-9354	51	16	,	,	PUNCT
ajfa-9354	51	17	no	no	INTJ
ajfa-9354	51	18	.	.	NOUN
ajfa-9354	51	19	2	2	NUM
ajfa-9354	51	20	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	51	21	50	50	NUM
ajfa-9354	51	22	many	many	ADJ
ajfa-9354	51	23	standard	standard	NOUN
ajfa-9354	51	24	’s	’s	PART
ajfa-9354	51	25	discussed	discuss	VERB
ajfa-9354	51	26	related	relate	VERB
ajfa-9354	51	27	to	to	ADP
ajfa-9354	51	28	fair	fair	ADJ
ajfa-9354	51	29	value	value	NOUN
ajfa-9354	51	30	accounting	accounting	NOUN
ajfa-9354	51	31	,	,	PUNCT
ajfa-9354	51	32	"	"	PUNCT
ajfa-9354	51	33	ias	ias	X
ajfa-9354	51	34	(	(	PUNCT
ajfa-9354	51	35	16	16	NUM
ajfa-9354	51	36	)	)	PUNCT
ajfa-9354	51	37	property	property	NOUN
ajfa-9354	51	38	,	,	PUNCT
ajfa-9354	51	39	plant	plant	NOUN
ajfa-9354	51	40	and	and	CCONJ
ajfa-9354	51	41	equipment	equipment	NOUN
ajfa-9354	51	42	,	,	PUNCT
ajfa-9354	51	43	ias(26	ias(26	NOUN
ajfa-9354	51	44	)	)	PUNCT
ajfa-9354	51	45	accounting	accounting	NOUN
ajfa-9354	51	46	and	and	CCONJ
ajfa-9354	51	47	reporting	reporting	NOUN
ajfa-9354	51	48	by	by	ADP
ajfa-9354	51	49	retirement	retirement	NOUN
ajfa-9354	51	50	,	,	PUNCT
ajfa-9354	51	51	ias(32	ias(32	PROPN
ajfa-9354	51	52	)	)	PUNCT
ajfa-9354	51	53	financial	financial	ADJ
ajfa-9354	51	54	instruments	instrument	NOUN
ajfa-9354	51	55	,	,	PUNCT
ajfa-9354	51	56	ias(36	ias(36	ADJ
ajfa-9354	51	57	)	)	PUNCT
ajfa-9354	51	58	impairment	impairment	NOUN
ajfa-9354	51	59	of	of	ADP
ajfa-9354	51	60	assets	asset	NOUN
ajfa-9354	51	61	,	,	PUNCT
ajfa-9354	51	62	ias(38	ias(38	NOUN
ajfa-9354	51	63	)	)	PUNCT
ajfa-9354	51	64	intangible	intangible	ADJ
ajfa-9354	51	65	assets	asset	NOUN
ajfa-9354	51	66	,	,	PUNCT
ajfa-9354	51	67	ifrs(9	ifrs(9	NOUN
ajfa-9354	51	68	)	)	PUNCT
ajfa-9354	51	69	financial	financial	ADJ
ajfa-9354	51	70	instruments	instrument	NOUN
ajfa-9354	51	71	,	,	PUNCT
ajfa-9354	51	72	and	and	CCONJ
ajfa-9354	51	73	ifrs(13	ifrs(13	ADJ
ajfa-9354	51	74	)	)	PUNCT
ajfa-9354	51	75	fair	fair	ADJ
ajfa-9354	51	76	value	value	NOUN
ajfa-9354	51	77	measurement	measurement	NOUN
ajfa-9354	51	78	"	"	PUNCT
ajfa-9354	51	79	.	.	PUNCT
ajfa-9354	52	1	research	research	NOUN
ajfa-9354	52	2	problem	problem	NOUN
ajfa-9354	52	3	is	be	AUX
ajfa-9354	52	4	due	due	ADJ
ajfa-9354	52	5	the	the	DET
ajfa-9354	52	6	obstacles	obstacle	NOUN
ajfa-9354	52	7	that	that	PRON
ajfa-9354	52	8	jordanian	jordanian	ADJ
ajfa-9354	52	9	public	public	ADJ
ajfa-9354	52	10	companies	company	NOUN
ajfa-9354	52	11	listed	list	VERB
ajfa-9354	52	12	on	on	ADP
ajfa-9354	52	13	the	the	DET
ajfa-9354	52	14	amman	amman	PROPN
ajfa-9354	52	15	stock	stock	PROPN
ajfa-9354	52	16	exchange	exchange	PROPN
ajfa-9354	52	17	(	(	PUNCT
ajfa-9354	52	18	ase	ase	NOUN
ajfa-9354	52	19	)	)	PUNCT
ajfa-9354	52	20	are	be	AUX
ajfa-9354	52	21	facing	face	VERB
ajfa-9354	52	22	in	in	ADP
ajfa-9354	52	23	applying	apply	VERB
ajfa-9354	52	24	accounting	accounting	NOUN
ajfa-9354	52	25	standards	standard	NOUN
ajfa-9354	52	26	and	and	CCONJ
ajfa-9354	52	27	international	international	ADJ
ajfa-9354	52	28	financial	financial	ADJ
ajfa-9354	52	29	reporting	reporting	NOUN
ajfa-9354	52	30	environment	environment	NOUN
ajfa-9354	52	31	(	(	PUNCT
ajfa-9354	52	32	ias	ias	PROPN
ajfa-9354	52	33	/	/	SYM
ajfa-9354	52	34	ifrs	ifrs	PROPN
ajfa-9354	52	35	)	)	PUNCT
ajfa-9354	52	36	for	for	ADP
ajfa-9354	52	37	fair	fair	ADJ
ajfa-9354	52	38	value	value	NOUN
ajfa-9354	52	39	measurement	measurement	NOUN
ajfa-9354	52	40	and	and	CCONJ
ajfa-9354	52	41	disclosure	disclosure	NOUN
ajfa-9354	52	42	,	,	PUNCT
ajfa-9354	52	43	which	which	PRON
ajfa-9354	52	44	have	have	VERB
ajfa-9354	52	45	no	no	DET
ajfa-9354	52	46	serious	serious	ADJ
ajfa-9354	52	47	attention	attention	NOUN
ajfa-9354	52	48	,	,	PUNCT
ajfa-9354	52	49	in	in	ADP
ajfa-9354	52	50	addition	addition	NOUN
ajfa-9354	52	51	to	to	ADP
ajfa-9354	52	52	accompanied	accompany	VERB
ajfa-9354	52	53	un	un	PROPN
ajfa-9354	52	54	realistic	realistic	ADJ
ajfa-9354	52	55	financial	financial	ADJ
ajfa-9354	52	56	indicators	indicator	NOUN
ajfa-9354	52	57	that	that	PRON
ajfa-9354	52	58	do	do	AUX
ajfa-9354	52	59	not	not	PART
ajfa-9354	52	60	serve	serve	VERB
ajfa-9354	52	61	many	many	ADJ
ajfa-9354	52	62	parties	party	NOUN
ajfa-9354	52	63	to	to	PART
ajfa-9354	52	64	meet	meet	VERB
ajfa-9354	52	65	their	their	PRON
ajfa-9354	52	66	needs	need	NOUN
ajfa-9354	52	67	within	within	ADP
ajfa-9354	52	68	the	the	DET
ajfa-9354	52	69	world	world	NOUN
ajfa-9354	52	70	economic	economic	PROPN
ajfa-9354	52	71	realty	realty	PROPN
ajfa-9354	52	72	.	.	PUNCT
ajfa-9354	53	1	based	base	VERB
ajfa-9354	53	2	on	on	ADP
ajfa-9354	53	3	these	these	DET
ajfa-9354	53	4	findings	finding	NOUN
ajfa-9354	53	5	,	,	PUNCT
ajfa-9354	53	6	the	the	DET
ajfa-9354	53	7	current	current	ADJ
ajfa-9354	53	8	study	study	NOUN
ajfa-9354	53	9	’s	’s	PART
ajfa-9354	53	10	primary	primary	ADJ
ajfa-9354	53	11	research	research	NOUN
ajfa-9354	53	12	problem	problem	NOUN
ajfa-9354	53	13	is	be	AUX
ajfa-9354	53	14	as	as	SCONJ
ajfa-9354	53	15	follows	follow	VERB
ajfa-9354	53	16	:	:	PUNCT
ajfa-9354	53	17	primary	primary	ADJ
ajfa-9354	53	18	question	question	NOUN
ajfa-9354	53	19	for	for	ADP
ajfa-9354	53	20	study	study	NOUN
ajfa-9354	53	21	,	,	PUNCT
ajfa-9354	53	22	what	what	PRON
ajfa-9354	53	23	is	be	AUX
ajfa-9354	53	24	the	the	DET
ajfa-9354	53	25	importance	importance	NOUN
ajfa-9354	53	26	of	of	ADP
ajfa-9354	53	27	(	(	PUNCT
ajfa-9354	53	28	ias	ias	PROPN
ajfa-9354	53	29	/	/	SYM
ajfa-9354	53	30	ifrs	ifrs	PROPN
ajfa-9354	53	31	)	)	PUNCT
ajfa-9354	53	32	dynamics	dynamic	NOUN
ajfa-9354	53	33	application	application	NOUN
ajfa-9354	53	34	in	in	ADP
ajfa-9354	53	35	the	the	DET
ajfa-9354	53	36	measurement	measurement	NOUN
ajfa-9354	53	37	with	with	ADP
ajfa-9354	53	38	fair	fair	ADJ
ajfa-9354	53	39	value	value	NOUN
ajfa-9354	53	40	and	and	CCONJ
ajfa-9354	53	41	disclosure	disclosure	NOUN
ajfa-9354	53	42	,	,	PUNCT
ajfa-9354	53	43	in	in	ADP
ajfa-9354	53	44	the	the	DET
ajfa-9354	53	45	companies	company	NOUN
ajfa-9354	53	46	listed	list	VERB
ajfa-9354	53	47	on	on	ADP
ajfa-9354	53	48	(	(	PUNCT
ajfa-9354	53	49	ase	ase	NOUN
ajfa-9354	53	50	)	)	PUNCT
ajfa-9354	53	51	?	?	PUNCT
ajfa-9354	53	52	.	.	PUNCT
ajfa-9354	54	1	the	the	DET
ajfa-9354	54	2	study	study	NOUN
ajfa-9354	54	3	importance	importance	NOUN
ajfa-9354	54	4	stems	stem	VERB
ajfa-9354	54	5	from	from	ADP
ajfa-9354	54	6	the	the	DET
ajfa-9354	54	7	serious	serious	ADJ
ajfa-9354	54	8	concern	concern	NOUN
ajfa-9354	54	9	by	by	ADP
ajfa-9354	54	10	applying	apply	VERB
ajfa-9354	54	11	(	(	PUNCT
ajfa-9354	54	12	ias	ias	PROPN
ajfa-9354	54	13	/	/	SYM
ajfa-9354	54	14	ifrs	ifrs	PROPN
ajfa-9354	54	15	)	)	PUNCT
ajfa-9354	54	16	,	,	PUNCT
ajfa-9354	54	17	in	in	ADP
ajfa-9354	54	18	companies	company	NOUN
ajfa-9354	54	19	listed	list	VERB
ajfa-9354	54	20	on	on	ADP
ajfa-9354	54	21	(	(	PUNCT
ajfa-9354	54	22	ase	ase	NOUN
ajfa-9354	54	23	)	)	PUNCT
ajfa-9354	54	24	,	,	PUNCT
ajfa-9354	54	25	and	and	CCONJ
ajfa-9354	54	26	its	its	PRON
ajfa-9354	54	27	relation	relation	NOUN
ajfa-9354	54	28	to	to	ADP
ajfa-9354	54	29	fair	fair	ADJ
ajfa-9354	54	30	value	value	NOUN
ajfa-9354	54	31	measurement	measurement	NOUN
ajfa-9354	54	32	and	and	CCONJ
ajfa-9354	54	33	disclosure	disclosure	NOUN
ajfa-9354	54	34	,	,	PUNCT
ajfa-9354	54	35	in	in	ADP
ajfa-9354	54	36	the	the	DET
ajfa-9354	54	37	light	light	NOUN
ajfa-9354	54	38	of	of	ADP
ajfa-9354	54	39	increasing	increase	VERB
ajfa-9354	54	40	trend	trend	NOUN
ajfa-9354	54	41	towards	towards	ADP
ajfa-9354	54	42	fair	fair	ADJ
ajfa-9354	54	43	value	value	NOUN
ajfa-9354	54	44	usage	usage	NOUN
ajfa-9354	54	45	as	as	ADV
ajfa-9354	54	46	well	well	ADV
ajfa-9354	54	47	as	as	ADP
ajfa-9354	54	48	important	important	ADJ
ajfa-9354	54	49	developments	development	NOUN
ajfa-9354	54	50	which	which	PRON
ajfa-9354	54	51	capital	capital	NOUN
ajfa-9354	54	52	markets	market	NOUN
ajfa-9354	54	53	are	be	AUX
ajfa-9354	54	54	witnessing	witness	VERB
ajfa-9354	54	55	in	in	ADP
ajfa-9354	54	56	global	global	ADJ
ajfa-9354	54	57	investment	investment	NOUN
ajfa-9354	54	58	and	and	CCONJ
ajfa-9354	54	59	openness	openness	NOUN
ajfa-9354	54	60	operations	operation	NOUN
ajfa-9354	54	61	on	on	ADP
ajfa-9354	54	62	the	the	DET
ajfa-9354	54	63	financial	financial	ADJ
ajfa-9354	54	64	markets	market	NOUN
ajfa-9354	54	65	.	.	PUNCT
ajfa-9354	55	1	and	and	CCONJ
ajfa-9354	55	2	the	the	DET
ajfa-9354	55	3	goals	goal	NOUN
ajfa-9354	55	4	of	of	ADP
ajfa-9354	55	5	the	the	DET
ajfa-9354	55	6	study	study	NOUN
ajfa-9354	55	7	are	be	AUX
ajfa-9354	55	8	as	as	SCONJ
ajfa-9354	55	9	follows	follow	VERB
ajfa-9354	55	10	:	:	PUNCT
ajfa-9354	55	11	firstly	firstly	ADV
ajfa-9354	55	12	,	,	PUNCT
ajfa-9354	55	13	identify	identify	VERB
ajfa-9354	55	14	the	the	DET
ajfa-9354	55	15	(	(	PUNCT
ajfa-9354	55	16	ias	ias	PROPN
ajfa-9354	55	17	/	/	SYM
ajfa-9354	55	18	ifrs	ifrs	PROPN
ajfa-9354	55	19	)	)	PUNCT
ajfa-9354	55	20	and	and	CCONJ
ajfa-9354	55	21	application	application	NOUN
ajfa-9354	55	22	importance	importance	NOUN
ajfa-9354	55	23	in	in	ADP
ajfa-9354	55	24	the	the	DET
ajfa-9354	55	25	companies	company	NOUN
ajfa-9354	55	26	listed	list	VERB
ajfa-9354	55	27	on	on	ADP
ajfa-9354	55	28	(	(	PUNCT
ajfa-9354	55	29	ase	ase	NOUN
ajfa-9354	55	30	)	)	PUNCT
ajfa-9354	55	31	.	.	PUNCT
ajfa-9354	56	1	secondly	secondly	ADV
ajfa-9354	56	2	,	,	PUNCT
ajfa-9354	56	3	to	to	PART
ajfa-9354	56	4	identify	identify	VERB
ajfa-9354	56	5	the	the	DET
ajfa-9354	56	6	fair	fair	ADJ
ajfa-9354	56	7	value	value	NOUN
ajfa-9354	56	8	measurement	measurement	NOUN
ajfa-9354	56	9	and	and	CCONJ
ajfa-9354	56	10	disclosure	disclosure	NOUN
ajfa-9354	56	11	,	,	PUNCT
ajfa-9354	56	12	ifrs	ifrs	NOUN
ajfa-9354	56	13	13	13	NUM
ajfa-9354	56	14	,	,	PUNCT
ajfa-9354	56	15	and	and	CCONJ
ajfa-9354	56	16	the	the	DET
ajfa-9354	56	17	hierarchy	hierarchy	NOUN
ajfa-9354	56	18	of	of	ADP
ajfa-9354	56	19	the	the	DET
ajfa-9354	56	20	inputs	input	NOUN
ajfa-9354	56	21	used	use	VERB
ajfa-9354	56	22	in	in	ADP
ajfa-9354	56	23	valuation	valuation	NOUN
ajfa-9354	56	24	techniques	technique	NOUN
ajfa-9354	56	25	for	for	ADP
ajfa-9354	56	26	fair	fair	ADJ
ajfa-9354	56	27	value	value	NOUN
ajfa-9354	56	28	.	.	PUNCT
ajfa-9354	57	1	thirdly	thirdly	ADV
ajfa-9354	57	2	,	,	PUNCT
ajfa-9354	57	3	identify	identify	VERB
ajfa-9354	57	4	on	on	ADP
ajfa-9354	57	5	the	the	DET
ajfa-9354	57	6	relationship	relationship	NOUN
ajfa-9354	57	7	between	between	ADP
ajfa-9354	57	8	the	the	DET
ajfa-9354	57	9	importance	importance	NOUN
ajfa-9354	57	10	of	of	ADP
ajfa-9354	57	11	(	(	PUNCT
ajfa-9354	57	12	ias	ias	PROPN
ajfa-9354	57	13	/	/	SYM
ajfa-9354	57	14	ifrs	ifrs	PROPN
ajfa-9354	57	15	)	)	PUNCT
ajfa-9354	57	16	dynamics	dynamic	NOUN
ajfa-9354	57	17	application	application	NOUN
ajfa-9354	57	18	,	,	PUNCT
ajfa-9354	57	19	and	and	CCONJ
ajfa-9354	57	20	the	the	DET
ajfa-9354	57	21	fair	fair	ADJ
ajfa-9354	57	22	value	value	NOUN
ajfa-9354	57	23	accounting	accounting	NOUN
ajfa-9354	57	24	,	,	PUNCT
ajfa-9354	57	25	in	in	ADP
ajfa-9354	57	26	terms	term	NOUN
ajfa-9354	57	27	of	of	ADP
ajfa-9354	57	28	measurement	measurement	NOUN
ajfa-9354	57	29	and	and	CCONJ
ajfa-9354	57	30	disclosure	disclosure	NOUN
ajfa-9354	57	31	.	.	PUNCT
ajfa-9354	58	1	the	the	DET
ajfa-9354	58	2	paper	paper	NOUN
ajfa-9354	58	3	is	be	AUX
ajfa-9354	58	4	organized	organize	VERB
ajfa-9354	58	5	as	as	SCONJ
ajfa-9354	58	6	follows	follow	VERB
ajfa-9354	58	7	:	:	PUNCT
ajfa-9354	58	8	section	section	NOUN
ajfa-9354	58	9	2	2	NUM
ajfa-9354	58	10	describes	describe	VERB
ajfa-9354	58	11	the	the	DET
ajfa-9354	58	12	literature	literature	PROPN
ajfa-9354	58	13	review	review	NOUN
ajfa-9354	58	14	,	,	PUNCT
ajfa-9354	58	15	whereas	whereas	SCONJ
ajfa-9354	58	16	section	section	NOUN
ajfa-9354	58	17	3methodology	3methodology	NUM
ajfa-9354	58	18	and	and	CCONJ
ajfa-9354	58	19	study	study	NOUN
ajfa-9354	58	20	hypothses	hypothse	NOUN
ajfa-9354	58	21	.	.	PUNCT
ajfa-9354	59	1	section	section	NOUN
ajfa-9354	59	2	4data	4data	NUM
ajfa-9354	59	3	analysis	analysis	NOUN
ajfa-9354	59	4	&	&	CCONJ
ajfa-9354	59	5	discussion	discussion	NOUN
ajfa-9354	59	6	,	,	PUNCT
ajfa-9354	59	7	and	and	CCONJ
ajfa-9354	59	8	section	section	NOUN
ajfa-9354	59	9	5conclousion	5conclousion	PROPN
ajfa-9354	59	10	.	.	PUNCT
ajfa-9354	60	1	2	2	X
ajfa-9354	60	2	.	.	X
ajfa-9354	60	3	literature	literature	NOUN
ajfa-9354	60	4	review	review	VERB
ajfa-9354	60	5	many	many	ADJ
ajfa-9354	60	6	studies	study	NOUN
ajfa-9354	60	7	discussed	discuss	VERB
ajfa-9354	60	8	topics	topic	NOUN
ajfa-9354	60	9	related	relate	VERB
ajfa-9354	60	10	to	to	ADP
ajfa-9354	60	11	dynamics	dynamic	NOUN
ajfa-9354	60	12	application	application	NOUN
ajfa-9354	60	13	of	of	ADP
ajfa-9354	60	14	accounting	accounting	NOUN
ajfa-9354	60	15	standards	standard	NOUN
ajfa-9354	60	16	and	and	CCONJ
ajfa-9354	60	17	fair	fair	ADJ
ajfa-9354	60	18	value	value	NOUN
ajfa-9354	60	19	accounting	accounting	NOUN
ajfa-9354	60	20	,	,	PUNCT
ajfa-9354	60	21	as	as	SCONJ
ajfa-9354	60	22	follows	follow	VERB
ajfa-9354	60	23	:	:	PUNCT
ajfa-9354	60	24	joshi	joshi	PROPN
ajfa-9354	60	25	and	and	CCONJ
ajfa-9354	60	26	ramadhan	ramadhan	PROPN
ajfa-9354	60	27	(	(	PUNCT
ajfa-9354	60	28	2002	2002	NUM
ajfa-9354	60	29	)	)	PUNCT
ajfa-9354	60	30	study	study	NOUN
ajfa-9354	60	31	aimed	aim	VERB
ajfa-9354	60	32	to	to	PART
ajfa-9354	60	33	verify	verify	VERB
ajfa-9354	60	34	the	the	DET
ajfa-9354	60	35	extent	extent	NOUN
ajfa-9354	60	36	to	to	PART
ajfa-9354	60	37	which	which	PRON
ajfa-9354	60	38	bahraini	bahraini	PROPN
ajfa-9354	60	39	companies	company	NOUN
ajfa-9354	60	40	applied	apply	VERB
ajfa-9354	60	41	(	(	PUNCT
ajfa-9354	60	42	ias	ias	PROPN
ajfa-9354	60	43	/	/	SYM
ajfa-9354	60	44	ifrs	ifrs	PROPN
ajfa-9354	60	45	)	)	PUNCT
ajfa-9354	60	46	.	.	PUNCT
ajfa-9354	61	1	the	the	DET
ajfa-9354	61	2	study	study	NOUN
ajfa-9354	61	3	found	find	VERB
ajfa-9354	61	4	that	that	SCONJ
ajfa-9354	61	5	the	the	DET
ajfa-9354	61	6	majority	majority	NOUN
ajfa-9354	61	7	of	of	ADP
ajfa-9354	61	8	surveyed	survey	VERB
ajfa-9354	61	9	companies	company	NOUN
ajfa-9354	61	10	are	be	AUX
ajfa-9354	61	11	applying	apply	VERB
ajfa-9354	61	12	those	those	DET
ajfa-9354	61	13	standards	standard	NOUN
ajfa-9354	61	14	,	,	PUNCT
ajfa-9354	61	15	and	and	CCONJ
ajfa-9354	61	16	are	be	AUX
ajfa-9354	61	17	considered	consider	VERB
ajfa-9354	61	18	highly	highly	ADV
ajfa-9354	61	19	appropriate.galina	appropriate.galina	PROPN
ajfa-9354	61	20	&	&	CCONJ
ajfa-9354	61	21	robert	robert	PROPN
ajfa-9354	61	22	(	(	PUNCT
ajfa-9354	61	23	2003	2003	NUM
ajfa-9354	61	24	)	)	PUNCT
ajfa-9354	61	25	study	study	NOUN
ajfa-9354	61	26	investigated	investigate	VERB
ajfa-9354	61	27	the	the	DET
ajfa-9354	61	28	role	role	NOUN
ajfa-9354	61	29	of	of	ADP
ajfa-9354	61	30	(	(	PUNCT
ajfa-9354	61	31	ias	ias	PROPN
ajfa-9354	61	32	)	)	PUNCT
ajfa-9354	61	33	in	in	ADP
ajfa-9354	61	34	attracting	attract	VERB
ajfa-9354	61	35	foreign	foreign	ADJ
ajfa-9354	61	36	direct	direct	ADJ
ajfa-9354	61	37	investment	investment	NOUN
ajfa-9354	61	38	,	,	PUNCT
ajfa-9354	61	39	and	and	CCONJ
ajfa-9354	61	40	the	the	DET
ajfa-9354	61	41	study	study	NOUN
ajfa-9354	61	42	showed	show	VERB
ajfa-9354	61	43	that	that	SCONJ
ajfa-9354	61	44	lack	lack	NOUN
ajfa-9354	61	45	of	of	ADP
ajfa-9354	61	46	credibility	credibility	NOUN
ajfa-9354	61	47	in	in	ADP
ajfa-9354	61	48	company	company	NOUN
ajfa-9354	61	49	’s	’s	PART
ajfa-9354	61	50	financial	financial	ADJ
ajfa-9354	61	51	statements	statement	NOUN
ajfa-9354	61	52	has	have	VERB
ajfa-9354	61	53	negative	negative	ADJ
ajfa-9354	61	54	impact	impact	NOUN
ajfa-9354	61	55	on	on	ADP
ajfa-9354	61	56	attracting	attract	VERB
ajfa-9354	61	57	foreign	foreign	ADJ
ajfa-9354	61	58	capital	capital	NOUN
ajfa-9354	61	59	due	due	ADP
ajfa-9354	61	60	to	to	ADP
ajfa-9354	61	61	non	non	NOUN
ajfa-9354	61	62	-	-	NOUN
ajfa-9354	61	63	application	application	NOUN
ajfa-9354	61	64	of	of	ADP
ajfa-9354	61	65	(	(	PUNCT
ajfa-9354	61	66	ias	ias	PROPN
ajfa-9354	61	67	)	)	PUNCT
ajfa-9354	61	68	.	.	PUNCT
ajfa-9354	62	1	siam	siam	PROPN
ajfa-9354	62	2	,	,	PUNCT
ajfa-9354	62	3	(	(	PUNCT
ajfa-9354	62	4	2005	2005	NUM
ajfa-9354	62	5	)	)	PUNCT
ajfa-9354	62	6	study	study	NOUN
ajfa-9354	62	7	aimed	aim	VERB
ajfa-9354	62	8	to	to	PART
ajfa-9354	62	9	investigate	investigate	VERB
ajfa-9354	62	10	confirmation	confirmation	NOUN
ajfa-9354	62	11	degree	degree	NOUN
ajfa-9354	62	12	of	of	ADP
ajfa-9354	62	13	accounting	accounting	NOUN
ajfa-9354	62	14	profession	profession	NOUN
ajfa-9354	62	15	responsible	responsible	ADJ
ajfa-9354	62	16	commitment	commitment	NOUN
ajfa-9354	62	17	to	to	PART
ajfa-9354	62	18	adopt	adopt	VERB
ajfa-9354	62	19	international	international	ADJ
ajfa-9354	62	20	accounting	accounting	NOUN
ajfa-9354	62	21	standards	standard	NOUN
ajfa-9354	62	22	in	in	ADP
ajfa-9354	62	23	jordan	jordan	PROPN
ajfa-9354	62	24	.	.	PUNCT
ajfa-9354	63	1	the	the	DET
ajfa-9354	63	2	study	study	NOUN
ajfa-9354	63	3	concluded	conclude	VERB
ajfa-9354	63	4	that	that	SCONJ
ajfa-9354	63	5	there	there	PRON
ajfa-9354	63	6	is	be	VERB
ajfa-9354	63	7	considerable	considerable	ADJ
ajfa-9354	63	8	support	support	NOUN
ajfa-9354	63	9	those	those	DET
ajfa-9354	63	10	standards	standard	NOUN
ajfa-9354	63	11	adoption	adoption	NOUN
ajfa-9354	63	12	commitment	commitment	NOUN
ajfa-9354	63	13	in	in	ADP
ajfa-9354	63	14	jordan	jordan	PROPN
ajfa-9354	63	15	,	,	PUNCT
ajfa-9354	63	16	and	and	CCONJ
ajfa-9354	63	17	that	that	SCONJ
ajfa-9354	63	18	there	there	PRON
ajfa-9354	63	19	are	be	VERB
ajfa-9354	63	20	barriers	barrier	NOUN
ajfa-9354	63	21	that	that	PRON
ajfa-9354	63	22	reduce	reduce	VERB
ajfa-9354	63	23	adopting	adopt	VERB
ajfa-9354	63	24	commitment	commitment	NOUN
ajfa-9354	63	25	such	such	ADJ
ajfa-9354	63	26	as	as	ADP
ajfa-9354	63	27	variation	variation	NOUN
ajfa-9354	63	28	in	in	ADP
ajfa-9354	63	29	laws	law	NOUN
ajfa-9354	63	30	,	,	PUNCT
ajfa-9354	63	31	regulations	regulation	NOUN
ajfa-9354	63	32	and	and	CCONJ
ajfa-9354	63	33	economic	economic	ADJ
ajfa-9354	63	34	conditions	condition	NOUN
ajfa-9354	63	35	.	.	PUNCT
ajfa-9354	64	1	asian	asian	ADJ
ajfa-9354	64	2	journal	journal	PROPN
ajfa-9354	64	3	of	of	ADP
ajfa-9354	64	4	finance	finance	PROPN
ajfa-9354	64	5	&	&	CCONJ
ajfa-9354	64	6	accounting	accounting	PROPN
ajfa-9354	64	7	issn	issn	PROPN
ajfa-9354	64	8	1946	1946	NUM
ajfa-9354	64	9	-	-	PUNCT
ajfa-9354	64	10	052x	052x	PROPN
ajfa-9354	64	11	2016	2016	NUM
ajfa-9354	64	12	,	,	PUNCT
ajfa-9354	64	13	vol	vol	NOUN
ajfa-9354	64	14	.	.	PROPN
ajfa-9354	64	15	8	8	NUM
ajfa-9354	64	16	,	,	PUNCT
ajfa-9354	64	17	no	no	INTJ
ajfa-9354	64	18	.	.	NOUN
ajfa-9354	64	19	2	2	NUM
ajfa-9354	64	20	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9354	64	21	51	51	NUM
ajfa-9354	64	22	carmona	carmona	NOUN
ajfa-9354	64	23	,	,	PUNCT
ajfa-9354	64	24	et	et	PROPN
ajfa-9354	64	25	al	al	PROPN
ajfa-9354	64	26	.	.	PROPN
ajfa-9354	64	27	,	,	PUNCT
ajfa-9354	64	28	(	(	PUNCT
ajfa-9354	64	29	2008	2008	NUM
ajfa-9354	64	30	)	)	PUNCT
ajfa-9354	64	31	study	study	NOUN
ajfa-9354	64	32	discussed	discuss	VERB
ajfa-9354	64	33	the	the	DET
ajfa-9354	64	34	reason	reason	NOUN
ajfa-9354	64	35	behind	behind	ADP
ajfa-9354	64	36	the	the	DET
ajfa-9354	64	37	wide	wide	ADJ
ajfa-9354	64	38	acceptance	acceptance	NOUN
ajfa-9354	64	39	of	of	ADP
ajfa-9354	64	40	(	(	PUNCT
ajfa-9354	64	41	ias	ias	PROPN
ajfa-9354	64	42	/	/	SYM
ajfa-9354	64	43	ifrs	ifrs	PROPN
ajfa-9354	64	44	)	)	PUNCT
ajfa-9354	64	45	,	,	PUNCT
ajfa-9354	64	46	and	and	CCONJ
ajfa-9354	64	47	the	the	DET
ajfa-9354	64	48	study	study	NOUN
ajfa-9354	64	49	concluded	conclude	VERB
ajfa-9354	64	50	that	that	SCONJ
ajfa-9354	64	51	the	the	DET
ajfa-9354	64	52	reason	reason	NOUN
ajfa-9354	64	53	was	be	AUX
ajfa-9354	64	54	due	due	ADJ
ajfa-9354	64	55	to	to	ADP
ajfa-9354	64	56	the	the	DET
ajfa-9354	64	57	role	role	NOUN
ajfa-9354	64	58	of	of	ADP
ajfa-9354	64	59	standards	standard	NOUN
ajfa-9354	64	60	in	in	ADP
ajfa-9354	64	61	supporting	support	VERB
ajfa-9354	64	62	accounting	accounting	NOUN
ajfa-9354	64	63	profession	profession	NOUN
ajfa-9354	64	64	,	,	PUNCT
ajfa-9354	64	65	and	and	CCONJ
ajfa-9354	64	66	harmony	harmony	NOUN
ajfa-9354	64	67	process	process	NOUN
ajfa-9354	64	68	among	among	ADP
ajfa-9354	64	69	all	all	DET
ajfa-9354	64	70	world	world	NOUN
ajfa-9354	64	71	countries.bkihl	countries.bkihl	PROPN
ajfa-9354	64	72	,	,	PUNCT
ajfa-9354	64	73	(	(	PUNCT
ajfa-9354	64	74	2008	2008	NUM
ajfa-9354	64	75	)	)	PUNCT
ajfa-9354	64	76	study	study	NOUN
ajfa-9354	64	77	showed	show	VERB
ajfa-9354	64	78	the	the	DET
ajfa-9354	64	79	importance	importance	NOUN
ajfa-9354	64	80	of	of	ADP
ajfa-9354	64	81	international	international	ADJ
ajfa-9354	64	82	accounting	accounting	NOUN
ajfa-9354	64	83	standards	standard	NOUN
ajfa-9354	64	84	application	application	NOUN
ajfa-9354	64	85	in	in	ADP
ajfa-9354	64	86	algeria	algeria	PROPN
ajfa-9354	64	87	under	under	ADP
ajfa-9354	64	88	the	the	DET
ajfa-9354	64	89	partnership	partnership	NOUN
ajfa-9354	64	90	with	with	ADP
ajfa-9354	64	91	european	european	PROPN
ajfa-9354	64	92	union	union	PROPN
ajfa-9354	64	93	.	.	PUNCT
ajfa-9354	65	1	the	the	DET
ajfa-9354	65	2	study	study	NOUN
ajfa-9354	65	3	concluded	conclude	VERB
ajfa-9354	65	4	that	that	SCONJ
ajfa-9354	65	5	international	international	ADJ
ajfa-9354	65	6	accounting	accounting	NOUN
ajfa-9354	65	7	standards	standard	NOUN
ajfa-9354	65	8	have	have	VERB
ajfa-9354	65	9	a	a	DET
ajfa-9354	65	10	key	key	ADJ
ajfa-9354	65	11	role	role	NOUN
ajfa-9354	65	12	in	in	ADP
ajfa-9354	65	13	the	the	DET
ajfa-9354	65	14	provision	provision	NOUN
ajfa-9354	65	15	of	of	ADP
ajfa-9354	65	16	european	european	ADJ
ajfa-9354	65	17	investments	investment	NOUN
ajfa-9354	65	18	suitable	suitable	ADJ
ajfa-9354	65	19	investment	investment	NOUN
ajfa-9354	65	20	environment	environment	NOUN
ajfa-9354	65	21	in	in	ADP
ajfa-9354	65	22	algeria	algeria	PROPN
ajfa-9354	65	23	,	,	PUNCT
ajfa-9354	65	24	and	and	CCONJ
ajfa-9354	65	25	enables	enable	VERB
ajfa-9354	65	26	companies	company	NOUN
ajfa-9354	65	27	algerian	algerian	ADJ
ajfa-9354	65	28	to	to	PART
ajfa-9354	65	29	enter	enter	VERB
ajfa-9354	65	30	european	european	ADJ
ajfa-9354	65	31	markets	market	NOUN
ajfa-9354	65	32	.	.	PUNCT
ajfa-9354	66	1	alqashi	alqashi	PROPN
ajfa-9354	66	2	and	and	CCONJ
ajfa-9354	66	3	al	al	PROPN
ajfa-9354	66	4	abadi	abadi	PROPN
ajfa-9354	66	5	(	(	PUNCT
ajfa-9354	66	6	2009	2009	NUM
ajfa-9354	66	7	)	)	PUNCT
ajfa-9354	66	8	study	study	NOUN
ajfa-9354	66	9	aimed	aim	VERB
ajfa-9354	66	10	to	to	PART
ajfa-9354	66	11	find	find	VERB
ajfa-9354	66	12	the	the	DET
ajfa-9354	66	13	effects	effect	NOUN
ajfa-9354	66	14	that	that	PRON
ajfa-9354	66	15	would	would	AUX
ajfa-9354	66	16	result	result	VERB
ajfa-9354	66	17	by	by	ADP
ajfa-9354	66	18	application	application	NOUN
ajfa-9354	66	19	(	(	PUNCT
ajfa-9354	66	20	ias	ias	PROPN
ajfa-9354	66	21	/	/	SYM
ajfa-9354	66	22	ifrs	ifrs	PROPN
ajfa-9354	66	23	)	)	PUNCT
ajfa-9354	66	24	in	in	ADP
ajfa-9354	66	25	jordan	jordan	PROPN
ajfa-9354	66	26	to	to	PART
ajfa-9354	66	27	attract	attract	VERB
ajfa-9354	66	28	foreign	foreign	ADJ
ajfa-9354	66	29	investment	investment	NOUN
ajfa-9354	66	30	.	.	PUNCT
ajfa-9354	67	1	the	the	DET
ajfa-9354	67	2	study	study	NOUN
ajfa-9354	67	3	concluded	conclude	VERB
ajfa-9354	67	4	that	that	SCONJ
ajfa-9354	67	5	(	(	PUNCT
ajfa-9354	67	6	ias	ias	PROPN
ajfa-9354	67	7	/	/	SYM
ajfa-9354	67	8	ifrs	ifrs	PROPN
ajfa-9354	67	9	)	)	PUNCT
ajfa-9354	67	10	application	application	NOUN
ajfa-9354	67	11	commitment	commitment	NOUN
ajfa-9354	67	12	by	by	ADP
ajfa-9354	67	13	listed	list	VERB
ajfa-9354	67	14	companies	company	NOUN
ajfa-9354	67	15	in	in	ADP
ajfa-9354	67	16	the	the	DET
ajfa-9354	67	17	financial	financial	ADJ
ajfa-9354	67	18	market	market	NOUN
ajfa-9354	67	19	contributes	contribute	VERB
ajfa-9354	67	20	in	in	ADP
ajfa-9354	67	21	attracting	attract	VERB
ajfa-9354	67	22	and	and	CCONJ
ajfa-9354	67	23	increasing	increase	VERB
ajfa-9354	67	24	foreign	foreign	ADJ
ajfa-9354	67	25	financial	financial	ADJ
ajfa-9354	67	26	investments	investment	NOUN
ajfa-9354	67	27	.	.	PUNCT
ajfa-9354	68	1	christensen	christensen	PROPN
ajfa-9354	68	2	&	&	CCONJ
ajfa-9354	68	3	nikolaev	nikolaev	PROPN
ajfa-9354	68	4	,	,	PUNCT
ajfa-9354	68	5	(	(	PUNCT
ajfa-9354	68	6	2013	2013	NUM
ajfa-9354	68	7	)	)	PUNCT
ajfa-9354	68	8	study	study	NOUN
ajfa-9354	68	9	aimed	aim	VERB
ajfa-9354	68	10	to	to	PART
ajfa-9354	68	11	identify	identify	VERB
ajfa-9354	68	12	the	the	DET
ajfa-9354	68	13	circumstances	circumstance	NOUN
ajfa-9354	68	14	in	in	ADP
ajfa-9354	68	15	which	which	PRON
ajfa-9354	68	16	application	application	NOUN
ajfa-9354	68	17	of	of	ADP
ajfa-9354	68	18	fair	fair	ADJ
ajfa-9354	68	19	value	value	NOUN
ajfa-9354	68	20	accounting	accounting	NOUN
ajfa-9354	68	21	is	be	AUX
ajfa-9354	68	22	used	use	VERB
ajfa-9354	68	23	as	as	ADP
ajfa-9354	68	24	an	an	DET
ajfa-9354	68	25	alternative	alternative	NOUN
ajfa-9354	68	26	to	to	ADP
ajfa-9354	68	27	historical	historical	ADJ
ajfa-9354	68	28	cost	cost	NOUN
ajfa-9354	68	29	,	,	PUNCT
ajfa-9354	68	30	and	and	CCONJ
ajfa-9354	68	31	the	the	DET
ajfa-9354	68	32	study	study	NOUN
ajfa-9354	68	33	concluded	conclude	VERB
ajfa-9354	68	34	that	that	SCONJ
ajfa-9354	68	35	application	application	NOUN
ajfa-9354	68	36	of	of	ADP
ajfa-9354	68	37	fair	fair	ADJ
ajfa-9354	68	38	value	value	NOUN
ajfa-9354	68	39	accounting	account	VERB
ajfa-9354	68	40	on	on	ADP
ajfa-9354	68	41	non	non	ADJ
ajfa-9354	68	42	-	-	ADJ
ajfa-9354	68	43	current	current	ADJ
ajfa-9354	68	44	intangible	intangible	ADJ
ajfa-9354	68	45	assets	asset	NOUN
ajfa-9354	68	46	such	such	ADJ
ajfa-9354	68	47	as	as	ADP
ajfa-9354	68	48	equipment	equipment	NOUN
ajfa-9354	68	49	and	and	CCONJ
ajfa-9354	68	50	buildings	building	NOUN
ajfa-9354	68	51	are	be	AUX
ajfa-9354	68	52	with	with	ADP
ajfa-9354	68	53	a	a	DET
ajfa-9354	68	54	lesser	less	ADJ
ajfa-9354	68	55	degree	degree	NOUN
ajfa-9354	68	56	of	of	ADP
ajfa-9354	68	57	efficiency	efficiency	NOUN
ajfa-9354	68	58	for	for	ADP
ajfa-9354	68	59	decision	decision	NOUN
ajfa-9354	68	60	-	-	PUNCT
ajfa-9354	68	61	makers	maker	NOUN
ajfa-9354	68	62	if	if	SCONJ
ajfa-9354	68	63	are	be	AUX
ajfa-9354	68	64	not	not	PART
ajfa-9354	68	65	compared	compare	VERB
ajfa-9354	68	66	with	with	ADP
ajfa-9354	68	67	historical	historical	ADJ
ajfa-9354	68	68	cost.al	cost.al	PROPN
ajfa-9354	68	69	-	-	NOUN
ajfa-9354	68	70	najjar	najjar	ADJ
ajfa-9354	68	71	,	,	PUNCT
ajfa-9354	68	72	(	(	PUNCT
ajfa-9354	68	73	2013	2013	NUM
ajfa-9354	68	74	)	)	PUNCT
ajfa-9354	68	75	study	study	NOUN
ajfa-9354	68	76	discussed	discuss	VERB
ajfa-9354	68	77	the	the	DET
ajfa-9354	68	78	effect	effect	NOUN
ajfa-9354	68	79	of	of	ADP
ajfa-9354	68	80	fair	fair	ADJ
ajfa-9354	68	81	value	value	NOUN
ajfa-9354	68	82	accounting	accounting	NOUN
ajfa-9354	68	83	application	application	NOUN
ajfa-9354	68	84	on	on	ADP
ajfa-9354	68	85	reliability	reliability	NOUN
ajfa-9354	68	86	and	and	CCONJ
ajfa-9354	68	87	relevance	relevance	NOUN
ajfa-9354	68	88	.	.	PUNCT
ajfa-9354	69	1	the	the	DET
ajfa-9354	69	2	study	study	NOUN
ajfa-9354	69	3	concluded	conclude	VERB
ajfa-9354	69	4	that	that	SCONJ
ajfa-9354	69	5	application	application	NOUN
ajfa-9354	69	6	of	of	ADP
ajfa-9354	69	7	fair	fair	ADJ
ajfa-9354	69	8	value	value	NOUN
ajfa-9354	69	9	increases	increase	VERB
ajfa-9354	69	10	reliability	reliability	NOUN
ajfa-9354	69	11	and	and	CCONJ
ajfa-9354	69	12	relevance	relevance	NOUN
ajfa-9354	69	13	of	of	ADP
ajfa-9354	69	14	information	information	NOUN
ajfa-9354	69	15	listed	list	VERB
ajfa-9354	69	16	in	in	ADP
ajfa-9354	69	17	the	the	DET
ajfa-9354	69	18	financial	financial	ADJ
ajfa-9354	69	19	statements	statement	NOUN
ajfa-9354	69	20	.	.	PUNCT
ajfa-9354	70	1	fayaz	fayaz	NOUN
ajfa-9354	70	2	,	,	PUNCT
ajfa-9354	70	3	barzegari	barzegari	ADJ
ajfa-9354	70	4	,	,	PUNCT
ajfa-9354	70	5	&	&	CCONJ
ajfa-9354	70	6	haneghah	haneghah	PROPN
ajfa-9354	70	7	(	(	PUNCT
ajfa-9354	70	8	2013	2013	NUM
ajfa-9354	70	9	)	)	PUNCT
ajfa-9354	70	10	study	study	NOUN
ajfa-9354	70	11	showed	show	VERB
ajfa-9354	70	12	the	the	DET
ajfa-9354	70	13	relationship	relationship	NOUN
ajfa-9354	70	14	between	between	ADP
ajfa-9354	70	15	disclosure	disclosure	NOUN
ajfa-9354	70	16	quality	quality	NOUN
ajfa-9354	70	17	and	and	CCONJ
ajfa-9354	70	18	organization	organization	NOUN
ajfa-9354	70	19	value	value	NOUN
ajfa-9354	70	20	of	of	ADP
ajfa-9354	70	21	a	a	DET
ajfa-9354	70	22	sample	sample	NOUN
ajfa-9354	70	23	of	of	ADP
ajfa-9354	70	24	iranian	iranian	ADJ
ajfa-9354	70	25	companies	company	NOUN
ajfa-9354	70	26	for	for	ADP
ajfa-9354	70	27	the	the	DET
ajfa-9354	70	28	period	period	NOUN
ajfa-9354	70	29	2002	2002	NUM
ajfa-9354	70	30	to	to	ADP
ajfa-9354	70	31	2011,and	2011,and	NOUN
ajfa-9354	70	32	the	the	DET
ajfa-9354	70	33	study	study	NOUN
ajfa-9354	70	34	concluded	conclude	VERB
ajfa-9354	70	35	that	that	SCONJ
ajfa-9354	70	36	disclosure	disclosure	NOUN
ajfa-9354	70	37	quality	quality	NOUN
ajfa-9354	70	38	level	level	NOUN
ajfa-9354	70	39	has	have	VERB
ajfa-9354	70	40	an	an	DET
ajfa-9354	70	41	important	important	ADJ
ajfa-9354	70	42	effect	effect	NOUN
ajfa-9354	70	43	on	on	ADP
ajfa-9354	70	44	organization	organization	NOUN
ajfa-9354	70	45	value	value	NOUN
ajfa-9354	70	46	.enahoro	.enahoro	X
ajfa-9354	70	47	&	&	CCONJ
ajfa-9354	70	48	jayeoba	jayeoba	PROPN
ajfa-9354	70	49	,	,	PUNCT
ajfa-9354	70	50	(	(	PUNCT
ajfa-9354	70	51	2013	2013	NUM
ajfa-9354	70	52	)	)	PUNCT
ajfa-9354	70	53	study	study	NOUN
ajfa-9354	70	54	concluded	conclude	VERB
ajfa-9354	70	55	that	that	SCONJ
ajfa-9354	70	56	today	today	NOUN
ajfa-9354	70	57	's	's	PART
ajfa-9354	70	58	global	global	ADJ
ajfa-9354	70	59	economy	economy	NOUN
ajfa-9354	70	60	requires	require	VERB
ajfa-9354	70	61	increase	increase	NOUN
ajfa-9354	70	62	in	in	ADP
ajfa-9354	70	63	use	use	NOUN
ajfa-9354	70	64	of	of	ADP
ajfa-9354	70	65	fair	fair	ADJ
ajfa-9354	70	66	value	value	NOUN
ajfa-9354	70	67	measurement	measurement	NOUN
ajfa-9354	70	68	and	and	CCONJ
ajfa-9354	70	69	disclosure	disclosure	NOUN
ajfa-9354	70	70	(	(	PUNCT
ajfa-9354	70	71	ifrs	ifrs	NOUN
ajfa-9354	70	72	13	13	NUM
ajfa-9354	70	73	)	)	PUNCT
ajfa-9354	70	74	more	more	ADJ
ajfa-9354	70	75	than	than	ADP
ajfa-9354	70	76	the	the	DET
ajfa-9354	70	77	historical	historical	ADJ
ajfa-9354	70	78	cost	cost	NOUN
ajfa-9354	70	79	,	,	PUNCT
ajfa-9354	70	80	because	because	SCONJ
ajfa-9354	70	81	they	they	PRON
ajfa-9354	70	82	offer	offer	VERB
ajfa-9354	70	83	the	the	DET
ajfa-9354	70	84	more	more	ADJ
ajfa-9354	70	85	relevance	relevance	NOUN
ajfa-9354	70	86	information	information	NOUN
ajfa-9354	70	87	,	,	PUNCT
ajfa-9354	70	88	consistency	consistency	NOUN
ajfa-9354	70	89	,	,	PUNCT
ajfa-9354	70	90	and	and	CCONJ
ajfa-9354	70	91	comparable	comparable	ADJ
ajfa-9354	70	92	to	to	ADP
ajfa-9354	70	93	users	user	NOUN
ajfa-9354	70	94	.	.	PUNCT
ajfa-9354	71	1	zehri	zehri	PROPN
ajfa-9354	71	2	,	,	PUNCT
ajfa-9354	71	3	&	&	CCONJ
ajfa-9354	71	4	abdelbaki	abdelbaki	PROPN
ajfa-9354	71	5	,	,	PUNCT
ajfa-9354	71	6	(	(	PUNCT
ajfa-9354	71	7	2013	2013	NUM
ajfa-9354	71	8	)	)	PUNCT
ajfa-9354	71	9	study	study	NOUN
ajfa-9354	71	10	focused	focus	VERB
ajfa-9354	71	11	on	on	ADP
ajfa-9354	71	12	the	the	DET
ajfa-9354	71	13	importance	importance	NOUN
ajfa-9354	71	14	of	of	ADP
ajfa-9354	71	15	adopting	adopt	VERB
ajfa-9354	71	16	(	(	PUNCT
ajfa-9354	71	17	ias	ias	PROPN
ajfa-9354	71	18	/	/	SYM
ajfa-9354	71	19	ifrs	ifrs	PROPN
ajfa-9354	71	20	)	)	PUNCT
ajfa-9354	71	21	in	in	ADP
ajfa-9354	71	22	developing	develop	VERB
ajfa-9354	71	23	countries	country	NOUN
ajfa-9354	71	24	.	.	PUNCT
ajfa-9354	72	1	the	the	DET
ajfa-9354	72	2	study	study	NOUN
ajfa-9354	72	3	concluded	conclude	VERB
ajfa-9354	72	4	that	that	SCONJ
ajfa-9354	72	5	the	the	DET
ajfa-9354	72	6	adoption	adoption	NOUN
ajfa-9354	72	7	of	of	ADP
ajfa-9354	72	8	these	these	DET
ajfa-9354	72	9	standards	standard	NOUN
ajfa-9354	72	10	has	have	VERB
ajfa-9354	72	11	an	an	DET
ajfa-9354	72	12	impact	impact	NOUN
ajfa-9354	72	13	on	on	ADP
ajfa-9354	72	14	economic	economic	ADJ
ajfa-9354	72	15	growth	growth	NOUN
ajfa-9354	72	16	,	,	PUNCT
ajfa-9354	72	17	and	and	CCONJ
ajfa-9354	72	18	education	education	NOUN
ajfa-9354	72	19	level	level	NOUN
ajfa-9354	72	20	.	.	PUNCT
ajfa-9354	73	1	kamel	kamel	PROPN
ajfa-9354	73	2	,	,	PUNCT
ajfa-9354	73	3	&	&	CCONJ
ajfa-9354	73	4	ani	ani	ADJ
ajfa-9354	73	5	,	,	PUNCT
ajfa-9354	73	6	(	(	PUNCT
ajfa-9354	73	7	2014	2014	NUM
ajfa-9354	73	8	)	)	PUNCT
ajfa-9354	73	9	,	,	PUNCT
ajfa-9354	73	10	study	study	NOUN
ajfa-9354	73	11	focused	focus	VERB
ajfa-9354	73	12	on	on	ADP
ajfa-9354	73	13	the	the	DET
ajfa-9354	73	14	important	important	ADJ
ajfa-9354	73	15	role	role	NOUN
ajfa-9354	73	16	of	of	ADP
ajfa-9354	73	17	adoption	adoption	NOUN
ajfa-9354	73	18	(	(	PUNCT
ajfa-9354	73	19	ifrs	ifrs	PROPN
ajfa-9354	73	20	)	)	PUNCT
ajfa-9354	73	21	directed	direct	VERB
ajfa-9354	73	22	to	to	ADP
ajfa-9354	73	23	fair	fair	ADJ
ajfa-9354	73	24	value	value	NOUN
ajfa-9354	73	25	in	in	ADP
ajfa-9354	73	26	the	the	DET
ajfa-9354	73	27	financial	financial	ADJ
ajfa-9354	73	28	crisis	crisis	NOUN
ajfa-9354	73	29	,	,	PUNCT
ajfa-9354	73	30	and	and	CCONJ
ajfa-9354	73	31	the	the	DET
ajfa-9354	73	32	study	study	NOUN
ajfa-9354	73	33	concluded	conclude	VERB
ajfa-9354	73	34	that	that	SCONJ
ajfa-9354	73	35	fair	fair	ADJ
ajfa-9354	73	36	value	value	NOUN
ajfa-9354	73	37	accounting	accounting	NOUN
ajfa-9354	73	38	provides	provide	VERB
ajfa-9354	73	39	new	new	ADJ
ajfa-9354	73	40	information	information	NOUN
ajfa-9354	73	41	that	that	PRON
ajfa-9354	73	42	reflect	reflect	VERB
ajfa-9354	73	43	future	future	ADJ
ajfa-9354	73	44	economic	economic	ADJ
ajfa-9354	73	45	facts	fact	NOUN
ajfa-9354	73	46	,	,	PUNCT
ajfa-9354	73	47	and	and	CCONJ
ajfa-9354	73	48	allow	allow	VERB
ajfa-9354	73	49	users	user	NOUN
ajfa-9354	73	50	of	of	ADP
ajfa-9354	73	51	financial	financial	ADJ
ajfa-9354	73	52	statements	statement	NOUN
ajfa-9354	73	53	to	to	PART
ajfa-9354	73	54	make	make	VERB
ajfa-9354	73	55	investment	investment	NOUN
ajfa-9354	73	56	decisions	decision	NOUN
ajfa-9354	73	57	related	relate	VERB
ajfa-9354	73	58	to	to	ADP
ajfa-9354	73	59	their	their	PRON
ajfa-9354	73	60	activities	activity	NOUN
ajfa-9354	73	61	.	.	PUNCT
ajfa-9354	74	1	ionaşcu	ionaşcu	ADV
ajfa-9354	74	2	,	,	PUNCT
ajfa-9354	74	3	et	et	PROPN
ajfa-9354	74	4	al	al	PROPN
ajfa-9354	74	5	.	.	PROPN
ajfa-9354	74	6	,	,	PUNCT
ajfa-9354	74	7	(	(	PUNCT
ajfa-9354	74	8	2014	2014	NUM
ajfa-9354	74	9	)	)	PUNCT
ajfa-9354	74	10	,	,	PUNCT
ajfa-9354	74	11	confirmed	confirm	VERB
ajfa-9354	74	12	in	in	ADP
ajfa-9354	74	13	their	their	PRON
ajfa-9354	74	14	study	study	NOUN
ajfa-9354	74	15	that	that	SCONJ
ajfa-9354	74	16	international	international	ADJ
ajfa-9354	74	17	financial	financial	ADJ
ajfa-9354	74	18	reporting	reporting	NOUN
ajfa-9354	74	19	standards	standard	NOUN
ajfa-9354	74	20	adoption	adoption	NOUN
ajfa-9354	74	21	in	in	ADP
ajfa-9354	74	22	developing	develop	VERB
ajfa-9354	74	23	countries	country	NOUN
ajfa-9354	74	24	contribute	contribute	VERB
ajfa-9354	74	25	in	in	ADP
ajfa-9354	74	26	increasing	increase	VERB
ajfa-9354	74	27	transparency	transparency	NOUN
ajfa-9354	74	28	level	level	NOUN
ajfa-9354	74	29	,	,	PUNCT
ajfa-9354	74	30	and	and	CCONJ
ajfa-9354	74	31	value	value	NOUN
ajfa-9354	74	32	of	of	ADP
ajfa-9354	74	33	financial	financial	ADJ
ajfa-9354	74	34	information	information	NOUN
ajfa-9354	74	35	importance	importance	NOUN
ajfa-9354	74	36	.	.	PUNCT
ajfa-9354	75	1	puspitasari	puspitasari	PROPN
ajfa-9354	75	2	,	,	PUNCT
ajfa-9354	75	3	&	&	CCONJ
ajfa-9354	75	4	yurisandi(2015	yurisandi(2015	NOUN
ajfa-9354	75	5	)	)	PUNCT
ajfa-9354	75	6	,	,	PUNCT
ajfa-9354	75	7	study	study	NOUN
ajfa-9354	75	8	discussed	discuss	VERB
ajfa-9354	75	9	the	the	DET
ajfa-9354	75	10	importance	importance	NOUN
ajfa-9354	75	11	of	of	ADP
ajfa-9354	75	12	adopting	adopt	VERB
ajfa-9354	75	13	international	international	ADJ
ajfa-9354	75	14	financial	financial	ADJ
ajfa-9354	75	15	reporting	reporting	NOUN
ajfa-9354	75	16	standards	standard	NOUN
ajfa-9354	75	17	on	on	ADP
ajfa-9354	75	18	financial	financial	ADJ
ajfa-9354	75	19	reporting	reporting	NOUN
ajfa-9354	75	20	quality	quality	NOUN
ajfa-9354	75	21	.	.	PUNCT
ajfa-9354	76	1	the	the	DET
ajfa-9354	76	2	study	study	NOUN
ajfa-9354	76	3	showed	show	VERB
ajfa-9354	76	4	that	that	SCONJ
ajfa-9354	76	5	adoption	adoption	NOUN
ajfa-9354	76	6	of	of	ADP
ajfa-9354	76	7	international	international	ADJ
ajfa-9354	76	8	financial	financial	ADJ
ajfa-9354	76	9	reporting	reporting	NOUN
ajfa-9354	76	10	standards	standard	NOUN
ajfa-9354	76	11	has	have	VERB
ajfa-9354	76	12	an	an	DET
ajfa-9354	76	13	increase	increase	NOUN
ajfa-9354	76	14	and	and	CCONJ
ajfa-9354	76	15	impact	impact	NOUN
ajfa-9354	76	16	on	on	ADP
ajfa-9354	76	17	qualitative	qualitative	ADJ
ajfa-9354	76	18	characteristics	characteristic	NOUN
ajfa-9354	76	19	of	of	ADP
ajfa-9354	76	20	financial	financial	ADJ
ajfa-9354	76	21	information	information	NOUN
ajfa-9354	76	22	,	,	PUNCT
ajfa-9354	76	23	as	as	ADP
ajfa-9354	76	24	a	a	DET
ajfa-9354	76	25	result	result	NOUN
ajfa-9354	76	26	of	of	ADP
ajfa-9354	76	27	using	use	VERB
ajfa-9354	76	28	fair	fair	ADJ
ajfa-9354	76	29	value	value	NOUN
ajfa-9354	76	30	.	.	PUNCT
ajfa-9354	77	1	abdelmalek	abdelmalek	PROPN
ajfa-9354	77	2	(	(	PUNCT
ajfa-9354	77	3	2015	2015	NUM
ajfa-9354	77	4	)	)	PUNCT
ajfa-9354	77	5	study	study	NOUN
ajfa-9354	77	6	highlighted	highlight	VERB
ajfa-9354	77	7	on	on	ADP
ajfa-9354	77	8	element	element	NOUN
ajfa-9354	77	9	of	of	ADP
ajfa-9354	77	10	financial	financial	ADJ
ajfa-9354	77	11	statements	statement	NOUN
ajfa-9354	77	12	measurement	measurement	NOUN
ajfa-9354	77	13	and	and	CCONJ
ajfa-9354	77	14	disclosure	disclosure	NOUN
ajfa-9354	77	15	in	in	ADP
ajfa-9354	77	16	light	light	NOUN
ajfa-9354	77	17	of	of	ADP
ajfa-9354	77	18	the	the	DET
ajfa-9354	77	19	financial	financial	ADJ
ajfa-9354	77	20	accounting	accounting	NOUN
ajfa-9354	77	21	system	system	NOUN
ajfa-9354	77	22	,	,	PUNCT
ajfa-9354	77	23	with	with	ADP
ajfa-9354	77	24	emphasis	emphasis	NOUN
ajfa-9354	77	25	on	on	ADP
ajfa-9354	77	26	measurement	measurement	NOUN
ajfa-9354	77	27	and	and	CCONJ
ajfa-9354	77	28	asian	asian	ADJ
ajfa-9354	77	29	journal	journal	NOUN
ajfa-9354	77	30	of	of	ADP
ajfa-9354	77	31	finance	finance	PROPN
ajfa-9354	77	32	&	&	CCONJ
ajfa-9354	77	33	accounting	accounting	PROPN
ajfa-9354	77	34	issn	issn	PROPN
ajfa-9354	77	35	1946	1946	NUM
ajfa-9354	77	36	-	-	PUNCT
ajfa-9354	77	37	052x	052x	PROPN
ajfa-9354	77	38	2016	2016	NUM
ajfa-9354	77	39	,	,	PUNCT
ajfa-9354	77	40	vol	vol	NOUN
ajfa-9354	77	41	.	.	PROPN
ajfa-9354	77	42	8	8	NUM
ajfa-9354	77	43	,	,	PUNCT
ajfa-9354	77	44	no	no	INTJ
ajfa-9354	77	45	.	.	NOUN
ajfa-9354	77	46	2	2	NUM
ajfa-9354	77	47	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	77	48	52	52	NUM
ajfa-9354	77	49	disclosure	disclosure	NOUN
ajfa-9354	77	50	importance	importance	NOUN
ajfa-9354	77	51	and	and	CCONJ
ajfa-9354	77	52	their	their	PRON
ajfa-9354	77	53	contribution	contribution	NOUN
ajfa-9354	77	54	to	to	PART
ajfa-9354	77	55	give	give	VERB
ajfa-9354	77	56	a	a	DET
ajfa-9354	77	57	clear	clear	ADJ
ajfa-9354	77	58	picture	picture	NOUN
ajfa-9354	77	59	of	of	ADP
ajfa-9354	77	60	organization	organization	NOUN
ajfa-9354	77	61	performance	performance	NOUN
ajfa-9354	77	62	which	which	PRON
ajfa-9354	77	63	expresses	express	VERB
ajfa-9354	77	64	the	the	DET
ajfa-9354	77	65	status	status	NOUN
ajfa-9354	77	66	and	and	CCONJ
ajfa-9354	77	67	the	the	DET
ajfa-9354	77	68	reality	reality	NOUN
ajfa-9354	77	69	of	of	ADP
ajfa-9354	77	70	its	its	PRON
ajfa-9354	77	71	activities	activity	NOUN
ajfa-9354	77	72	.	.	PUNCT
ajfa-9354	78	1	since	since	SCONJ
ajfa-9354	78	2	it	it	PRON
ajfa-9354	78	3	was	be	AUX
ajfa-9354	78	4	found	find	VERB
ajfa-9354	78	5	that	that	SCONJ
ajfa-9354	78	6	there	there	PRON
ajfa-9354	78	7	is	be	VERB
ajfa-9354	78	8	no	no	DET
ajfa-9354	78	9	economic	economic	ADJ
ajfa-9354	78	10	environment	environment	NOUN
ajfa-9354	78	11	that	that	PRON
ajfa-9354	78	12	applies	apply	VERB
ajfa-9354	78	13	disclosure	disclosure	NOUN
ajfa-9354	78	14	requirements	requirement	NOUN
ajfa-9354	78	15	,	,	PUNCT
ajfa-9354	78	16	which	which	PRON
ajfa-9354	78	17	means	mean	VERB
ajfa-9354	78	18	the	the	DET
ajfa-9354	78	19	existence	existence	NOUN
ajfa-9354	78	20	of	of	ADP
ajfa-9354	78	21	shortcomings	shortcoming	NOUN
ajfa-9354	78	22	in	in	ADP
ajfa-9354	78	23	financial	financial	ADJ
ajfa-9354	78	24	information	information	NOUN
ajfa-9354	78	25	credibility	credibility	NOUN
ajfa-9354	78	26	.	.	PUNCT
ajfa-9354	79	1	3	3	X
ajfa-9354	79	2	.	.	X
ajfa-9354	79	3	methodology	methodology	NOUN
ajfa-9354	79	4	and	and	CCONJ
ajfa-9354	79	5	study	study	NOUN
ajfa-9354	79	6	hypotheses	hypothese	VERB
ajfa-9354	79	7	the	the	DET
ajfa-9354	79	8	study	study	NOUN
ajfa-9354	79	9	population	population	NOUN
ajfa-9354	79	10	includes	include	VERB
ajfa-9354	79	11	all	all	DET
ajfa-9354	79	12	jordanian	jordanian	ADJ
ajfa-9354	79	13	public	public	ADJ
ajfa-9354	79	14	companies	company	NOUN
ajfa-9354	79	15	within	within	ADP
ajfa-9354	79	16	(	(	PUNCT
ajfa-9354	79	17	ase	ase	NOUN
ajfa-9354	79	18	)	)	PUNCT
ajfa-9354	79	19	no	no	NOUN
ajfa-9354	79	20	.	.	PUNCT
ajfa-9354	80	1	(	(	PUNCT
ajfa-9354	80	2	235)(http://www.ase.com.jo	235)(http://www.ase.com.jo	NUM
ajfa-9354	80	3	/	/	SYM
ajfa-9354	80	4	ar	ar	NOUN
ajfa-9354	80	5	/	/	SYM
ajfa-9354	80	6	company_guide	company_guide	NOUN
ajfa-9354	80	7	/	/	SYM
ajfa-9354	80	8	information	information	NOUN
ajfa-9354	80	9	)	)	PUNCT
ajfa-9354	80	10	,	,	PUNCT
ajfa-9354	80	11	except	except	SCONJ
ajfa-9354	80	12	banks	bank	NOUN
ajfa-9354	80	13	sector	sector	NOUN
ajfa-9354	80	14	no.(15).sample	no.(15).sample	PROPN
ajfa-9354	80	15	will	will	AUX
ajfa-9354	80	16	be	be	AUX
ajfa-9354	80	17	chosen	choose	VERB
ajfa-9354	80	18	randomly	randomly	ADV
ajfa-9354	80	19	,	,	PUNCT
ajfa-9354	80	20	and	and	CCONJ
ajfa-9354	80	21	its	its	PRON
ajfa-9354	80	22	number	number	NOUN
ajfa-9354	80	23	(	(	PUNCT
ajfa-9354	80	24	141	141	NUM
ajfa-9354	80	25	)	)	PUNCT
ajfa-9354	80	26	,	,	PUNCT
ajfa-9354	80	27	in	in	ADP
ajfa-9354	80	28	accordance	accordance	NOUN
ajfa-9354	80	29	the	the	DET
ajfa-9354	80	30	following	follow	VERB
ajfa-9354	80	31	equation.(awad	equation.(awad	NOUN
ajfa-9354	80	32	,	,	PUNCT
ajfa-9354	80	33	2000	2000	NUM
ajfa-9354	80	34	)	)	PUNCT
ajfa-9354	80	35	n	n	NOUN
ajfa-9354	80	36	=	=	SYM
ajfa-9354	80	37	n	n	PROPN
ajfa-9354	80	38	/	/	SYM
ajfa-9354	80	39	(	(	PUNCT
ajfa-9354	80	40	1	1	NUM
ajfa-9354	80	41	+	+	CCONJ
ajfa-9354	80	42	(	(	PUNCT
ajfa-9354	80	43	n	n	PROPN
ajfa-9354	80	44	*	*	PUNCT
ajfa-9354	80	45	0.0025))n	0.0025))n	NUM
ajfa-9354	80	46	=	=	SYM
ajfa-9354	80	47	220	220	NUM
ajfa-9354	80	48	/	/	SYM
ajfa-9354	80	49	(	(	PUNCT
ajfa-9354	80	50	1	1	NUM
ajfa-9354	80	51	+	+	CCONJ
ajfa-9354	80	52	(	(	PUNCT
ajfa-9354	80	53	220	220	NUM
ajfa-9354	80	54	*	*	NUM
ajfa-9354	80	55	0.0025	0.0025	NUM
ajfa-9354	80	56	)	)	PUNCT
ajfa-9354	80	57	)	)	PUNCT
ajfa-9354	81	1	=	=	SYM
ajfa-9354	81	2	141	141	NUM
ajfa-9354	81	3	118	118	NUM
ajfa-9354	81	4	questionnaires	questionnaire	NOUN
ajfa-9354	81	5	were	be	AUX
ajfa-9354	81	6	returned	return	VERB
ajfa-9354	81	7	,	,	PUNCT
ajfa-9354	81	8	which	which	PRON
ajfa-9354	81	9	represent	represent	VERB
ajfa-9354	81	10	84	84	NUM
ajfa-9354	81	11	%	%	NOUN
ajfa-9354	81	12	of	of	ADP
ajfa-9354	81	13	the	the	DET
ajfa-9354	81	14	total	total	ADJ
ajfa-9354	81	15	sample	sample	NOUN
ajfa-9354	81	16	.	.	PUNCT
ajfa-9354	82	1	this	this	DET
ajfa-9354	82	2	study	study	NOUN
ajfa-9354	82	3	uses	use	VERB
ajfa-9354	82	4	a	a	DET
ajfa-9354	82	5	descriptive	descriptive	ADJ
ajfa-9354	82	6	analysis	analysis	NOUN
ajfa-9354	82	7	.	.	PUNCT
ajfa-9354	83	1	in	in	ADP
ajfa-9354	83	2	order	order	NOUN
ajfa-9354	83	3	to	to	PART
ajfa-9354	83	4	produce	produce	VERB
ajfa-9354	83	5	the	the	DET
ajfa-9354	83	6	study	study	NOUN
ajfa-9354	83	7	conclusion	conclusion	NOUN
ajfa-9354	83	8	,	,	PUNCT
ajfa-9354	83	9	the	the	DET
ajfa-9354	83	10	following	follow	VERB
ajfa-9354	83	11	approaches	approach	NOUN
ajfa-9354	83	12	were	be	AUX
ajfa-9354	83	13	used	use	VERB
ajfa-9354	83	14	:	:	PUNCT
ajfa-9354	83	15	firstly	firstly	ADV
ajfa-9354	83	16	,	,	PUNCT
ajfa-9354	83	17	secondary	secondary	ADJ
ajfa-9354	83	18	sources	source	NOUN
ajfa-9354	83	19	,	,	PUNCT
ajfa-9354	83	20	the	the	DET
ajfa-9354	83	21	study	study	NOUN
ajfa-9354	83	22	referenced	reference	VERB
ajfa-9354	83	23	the	the	DET
ajfa-9354	83	24	most	most	ADV
ajfa-9354	83	25	important	important	ADJ
ajfa-9354	83	26	modern	modern	ADJ
ajfa-9354	83	27	studies	study	NOUN
ajfa-9354	83	28	,	,	PUNCT
ajfa-9354	83	29	as	as	ADV
ajfa-9354	83	30	well	well	ADV
ajfa-9354	83	31	as	as	ADP
ajfa-9354	83	32	previous	previous	ADJ
ajfa-9354	83	33	arab	arab	ADJ
ajfa-9354	83	34	and	and	CCONJ
ajfa-9354	83	35	international	international	ADJ
ajfa-9354	83	36	studies	study	NOUN
ajfa-9354	83	37	and	and	CCONJ
ajfa-9354	83	38	articles	article	NOUN
ajfa-9354	83	39	,	,	PUNCT
ajfa-9354	83	40	and	and	CCONJ
ajfa-9354	83	41	information	information	NOUN
ajfa-9354	83	42	published	publish	VERB
ajfa-9354	83	43	in	in	ADP
ajfa-9354	83	44	books	book	NOUN
ajfa-9354	83	45	,	,	PUNCT
ajfa-9354	83	46	periodicals	periodical	NOUN
ajfa-9354	83	47	,	,	PUNCT
ajfa-9354	83	48	and	and	CCONJ
ajfa-9354	83	49	conference	conference	NOUN
ajfa-9354	83	50	proceedings	proceeding	NOUN
ajfa-9354	83	51	of	of	ADP
ajfa-9354	83	52	relevance	relevance	NOUN
ajfa-9354	83	53	to	to	ADP
ajfa-9354	83	54	this	this	DET
ajfa-9354	83	55	study	study	NOUN
ajfa-9354	83	56	’s	’s	PART
ajfa-9354	83	57	subject	subject	ADJ
ajfa-9354	83	58	area	area	NOUN
ajfa-9354	83	59	,	,	PUNCT
ajfa-9354	83	60	in	in	ADP
ajfa-9354	83	61	addition	addition	NOUN
ajfa-9354	83	62	to	to	ADP
ajfa-9354	83	63	internet	internet	NOUN
ajfa-9354	83	64	sources	source	NOUN
ajfa-9354	83	65	.	.	PUNCT
ajfa-9354	84	1	secondly	secondly	ADV
ajfa-9354	84	2	,	,	PUNCT
ajfa-9354	84	3	primary	primary	ADJ
ajfa-9354	84	4	source	source	NOUN
ajfa-9354	84	5	,	,	PUNCT
ajfa-9354	84	6	the	the	DET
ajfa-9354	84	7	study	study	NOUN
ajfa-9354	84	8	questionnaire	questionnaire	NOUN
ajfa-9354	84	9	that	that	PRON
ajfa-9354	84	10	was	be	AUX
ajfa-9354	84	11	designed	design	VERB
ajfa-9354	84	12	and	and	CCONJ
ajfa-9354	84	13	distributed	distribute	VERB
ajfa-9354	84	14	to	to	ADP
ajfa-9354	84	15	sample	sample	NOUN
ajfa-9354	84	16	.	.	PUNCT
ajfa-9354	85	1	the	the	DET
ajfa-9354	85	2	study	study	NOUN
ajfa-9354	85	3	’s	’s	PART
ajfa-9354	85	4	null	null	ADJ
ajfa-9354	85	5	primary	primary	ADJ
ajfa-9354	85	6	and	and	CCONJ
ajfa-9354	85	7	sub	sub	NOUN
ajfa-9354	85	8	null	null	ADJ
ajfa-9354	85	9	research	research	NOUN
ajfa-9354	85	10	hypothesis	hypothesis	NOUN
ajfa-9354	85	11	are	be	AUX
ajfa-9354	85	12	as	as	SCONJ
ajfa-9354	85	13	follows	follow	VERB
ajfa-9354	85	14	:	:	PUNCT
ajfa-9354	85	15	ho;"the	ho;"the	DET
ajfa-9354	85	16	dynamic	dynamic	ADJ
ajfa-9354	85	17	application	application	NOUN
ajfa-9354	85	18	of	of	ADP
ajfa-9354	85	19	accounting	accounting	NOUN
ajfa-9354	85	20	standards	standard	NOUN
ajfa-9354	85	21	does	do	AUX
ajfa-9354	85	22	n't	not	PART
ajfa-9354	85	23	constitute	constitute	VERB
ajfa-9354	85	24	a	a	DET
ajfa-9354	85	25	high	high	ADJ
ajfa-9354	85	26	importance	importance	NOUN
ajfa-9354	85	27	in	in	ADP
ajfa-9354	85	28	the	the	DET
ajfa-9354	85	29	fair	fair	ADJ
ajfa-9354	85	30	value	value	NOUN
ajfa-9354	85	31	measurement	measurement	NOUN
ajfa-9354	85	32	and	and	CCONJ
ajfa-9354	85	33	disclosure	disclosure	NOUN
ajfa-9354	85	34	,	,	PUNCT
ajfa-9354	85	35	in	in	ADP
ajfa-9354	85	36	the	the	DET
ajfa-9354	85	37	companies	company	NOUN
ajfa-9354	85	38	within	within	ADP
ajfa-9354	85	39	amman	amman	PROPN
ajfa-9354	85	40	stock	stock	PROPN
ajfa-9354	85	41	exchange	exchange	PROPN
ajfa-9354	85	42	"	"	PUNCT
ajfa-9354	85	43	.	.	PUNCT
ajfa-9354	86	1	based	base	VERB
ajfa-9354	86	2	on	on	ADP
ajfa-9354	86	3	the	the	DET
ajfa-9354	86	4	null	null	ADJ
ajfa-9354	86	5	primary	primary	ADJ
ajfa-9354	86	6	hypothesis	hypothesis	NOUN
ajfa-9354	86	7	above	above	ADV
ajfa-9354	86	8	,	,	PUNCT
ajfa-9354	86	9	it	it	PRON
ajfa-9354	86	10	can	can	AUX
ajfa-9354	86	11	be	be	AUX
ajfa-9354	86	12	formulated	formulate	VERB
ajfa-9354	86	13	sub	sub	ADJ
ajfa-9354	86	14	-	-	ADJ
ajfa-9354	86	15	null	null	ADJ
ajfa-9354	86	16	hypothesis	hypothesis	NOUN
ajfa-9354	86	17	are	be	AUX
ajfa-9354	86	18	as	as	SCONJ
ajfa-9354	86	19	follows	follow	VERB
ajfa-9354	86	20	:	:	PUNCT
ajfa-9354	86	21	ho1;"the	ho1;"the	DET
ajfa-9354	86	22	dynamic	dynamic	ADJ
ajfa-9354	86	23	application	application	NOUN
ajfa-9354	86	24	of	of	ADP
ajfa-9354	86	25	accounting	accounting	NOUN
ajfa-9354	86	26	standards	standard	NOUN
ajfa-9354	86	27	does	do	AUX
ajfa-9354	86	28	n't	not	PART
ajfa-9354	86	29	constitute	constitute	VERB
ajfa-9354	86	30	high	high	ADJ
ajfa-9354	86	31	importance	importance	NOUN
ajfa-9354	86	32	in	in	ADP
ajfa-9354	86	33	the	the	DET
ajfa-9354	86	34	measurement	measurement	NOUN
ajfa-9354	86	35	with	with	ADP
ajfa-9354	86	36	fair	fair	ADJ
ajfa-9354	86	37	value	value	NOUN
ajfa-9354	86	38	in	in	ADP
ajfa-9354	86	39	the	the	DET
ajfa-9354	86	40	companies	company	NOUN
ajfa-9354	86	41	within	within	ADP
ajfa-9354	86	42	amman	amman	PROPN
ajfa-9354	86	43	stock	stock	PROPN
ajfa-9354	86	44	exchange	exchange	PROPN
ajfa-9354	86	45	"	"	PUNCT
ajfa-9354	86	46	.	.	PUNCT
ajfa-9354	87	1	ho2;"the	ho2;"the	DET
ajfa-9354	87	2	dynamic	dynamic	ADJ
ajfa-9354	87	3	application	application	NOUN
ajfa-9354	87	4	of	of	ADP
ajfa-9354	87	5	accounting	accounting	NOUN
ajfa-9354	87	6	standards	standard	NOUN
ajfa-9354	87	7	does	do	AUX
ajfa-9354	87	8	n't	not	PART
ajfa-9354	87	9	constitute	constitute	VERB
ajfa-9354	87	10	high	high	ADJ
ajfa-9354	87	11	importance	importance	NOUN
ajfa-9354	87	12	in	in	ADP
ajfa-9354	87	13	the	the	DET
ajfa-9354	87	14	disclosure	disclosure	NOUN
ajfa-9354	87	15	of	of	ADP
ajfa-9354	87	16	measurement	measurement	NOUN
ajfa-9354	87	17	with	with	ADP
ajfa-9354	87	18	fair	fair	ADJ
ajfa-9354	87	19	value	value	NOUN
ajfa-9354	87	20	,	,	PUNCT
ajfa-9354	87	21	in	in	ADP
ajfa-9354	87	22	the	the	DET
ajfa-9354	87	23	companies	company	NOUN
ajfa-9354	87	24	within	within	ADP
ajfa-9354	87	25	amman	amman	PROPN
ajfa-9354	87	26	stock	stock	PROPN
ajfa-9354	87	27	exchange	exchange	PROPN
ajfa-9354	87	28	"	"	PUNCT
ajfa-9354	87	29	.	.	PUNCT
ajfa-9354	88	1	4	4	X
ajfa-9354	88	2	.	.	X
ajfa-9354	88	3	data	datum	NOUN
ajfa-9354	88	4	analysis	analysis	NOUN
ajfa-9354	88	5	&	&	CCONJ
ajfa-9354	88	6	discussion	discussion	NOUN
ajfa-9354	88	7	4.1	4.1	NUM
ajfa-9354	88	8	demographic	demographic	ADJ
ajfa-9354	88	9	properties	property	NOUN
ajfa-9354	88	10	most	most	ADJ
ajfa-9354	88	11	of	of	ADP
ajfa-9354	88	12	the	the	DET
ajfa-9354	88	13	respondents	respondent	NOUN
ajfa-9354	88	14	have	have	VERB
ajfa-9354	88	15	experience	experience	NOUN
ajfa-9354	88	16	in	in	ADP
ajfa-9354	88	17	the	the	DET
ajfa-9354	88	18	financial	financial	ADJ
ajfa-9354	88	19	management	management	NOUN
ajfa-9354	88	20	,	,	PUNCT
ajfa-9354	88	21	which	which	PRON
ajfa-9354	88	22	considered	consider	VERB
ajfa-9354	88	23	helpful	helpful	ADJ
ajfa-9354	88	24	to	to	PART
ajfa-9354	88	25	rely	rely	VERB
ajfa-9354	88	26	on	on	ADP
ajfa-9354	88	27	them	they	PRON
ajfa-9354	88	28	for	for	ADP
ajfa-9354	88	29	access	access	NOUN
ajfa-9354	88	30	to	to	ADP
ajfa-9354	88	31	accuracy	accuracy	NOUN
ajfa-9354	88	32	in	in	ADP
ajfa-9354	88	33	study	study	NOUN
ajfa-9354	88	34	result	result	NOUN
ajfa-9354	88	35	.	.	PUNCT
ajfa-9354	89	1	with	with	ADP
ajfa-9354	89	2	respect	respect	NOUN
ajfa-9354	89	3	to	to	ADP
ajfa-9354	89	4	academic	academic	ADJ
ajfa-9354	89	5	qualifications	qualification	NOUN
ajfa-9354	89	6	the	the	DET
ajfa-9354	89	7	result	result	NOUN
ajfa-9354	89	8	shows	show	VERB
ajfa-9354	89	9	respondents	respondent	NOUN
ajfa-9354	89	10	who	who	PRON
ajfa-9354	89	11	had	have	VERB
ajfa-9354	89	12	bachelor	bachelor	NOUN
ajfa-9354	89	13	degree	degree	NOUN
ajfa-9354	89	14	representing	represent	VERB
ajfa-9354	89	15	(	(	PUNCT
ajfa-9354	89	16	64.4	64.4	NUM
ajfa-9354	89	17	%	%	NOUN
ajfa-9354	89	18	)	)	PUNCT
ajfa-9354	89	19	of	of	ADP
ajfa-9354	89	20	asian	asian	ADJ
ajfa-9354	89	21	journal	journal	NOUN
ajfa-9354	89	22	of	of	ADP
ajfa-9354	89	23	finance	finance	PROPN
ajfa-9354	89	24	&	&	CCONJ
ajfa-9354	89	25	accounting	accounting	PROPN
ajfa-9354	89	26	issn	issn	PROPN
ajfa-9354	89	27	1946	1946	NUM
ajfa-9354	89	28	-	-	PUNCT
ajfa-9354	89	29	052x	052x	PROPN
ajfa-9354	89	30	2016	2016	NUM
ajfa-9354	89	31	,	,	PUNCT
ajfa-9354	89	32	vol	vol	NOUN
ajfa-9354	89	33	.	.	PROPN
ajfa-9354	89	34	8	8	NUM
ajfa-9354	89	35	,	,	PUNCT
ajfa-9354	89	36	no	no	INTJ
ajfa-9354	89	37	.	.	NOUN
ajfa-9354	89	38	2	2	NUM
ajfa-9354	89	39	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	89	40	53	53	NUM
ajfa-9354	89	41	total	total	ADJ
ajfa-9354	89	42	respondents	respondent	NOUN
ajfa-9354	89	43	,	,	PUNCT
ajfa-9354	89	44	and	and	CCONJ
ajfa-9354	89	45	the	the	DET
ajfa-9354	89	46	majority	majority	NOUN
ajfa-9354	89	47	of	of	ADP
ajfa-9354	89	48	the	the	DET
ajfa-9354	89	49	respondents	respondent	NOUN
ajfa-9354	89	50	belongs	belong	VERB
ajfa-9354	89	51	to	to	ADP
ajfa-9354	89	52	the	the	DET
ajfa-9354	89	53	accounting	accounting	NOUN
ajfa-9354	89	54	specialization	specialization	NOUN
ajfa-9354	89	55	representing	represent	VERB
ajfa-9354	89	56	(	(	PUNCT
ajfa-9354	89	57	75.4	75.4	NUM
ajfa-9354	89	58	%	%	NOUN
ajfa-9354	89	59	)	)	PUNCT
ajfa-9354	89	60	of	of	ADP
ajfa-9354	89	61	total	total	ADJ
ajfa-9354	89	62	respondents	respondent	NOUN
ajfa-9354	89	63	.	.	PUNCT
ajfa-9354	90	1	4.2	4.2	NUM
ajfa-9354	90	2	reliability	reliability	NOUN
ajfa-9354	90	3	test	test	NOUN
ajfa-9354	90	4	this	this	DET
ajfa-9354	90	5	study	study	NOUN
ajfa-9354	90	6	used	use	VERB
ajfa-9354	90	7	cronbach	cronbach	PROPN
ajfa-9354	90	8	’s	’s	PART
ajfa-9354	90	9	alpha	alpha	ADJ
ajfa-9354	90	10	coefficient	coefficient	NOUN
ajfa-9354	90	11	to	to	PART
ajfa-9354	90	12	evaluate	evaluate	VERB
ajfa-9354	90	13	the	the	DET
ajfa-9354	90	14	internal	internal	ADJ
ajfa-9354	90	15	consistency	consistency	NOUN
ajfa-9354	90	16	of	of	ADP
ajfa-9354	90	17	the	the	DET
ajfa-9354	90	18	survey	survey	NOUN
ajfa-9354	90	19	questions	question	NOUN
ajfa-9354	90	20	.	.	PUNCT
ajfa-9354	91	1	table	table	NOUN
ajfa-9354	91	2	1	1	NUM
ajfa-9354	91	3	.	.	PUNCT
ajfa-9354	92	1	cronbach	cronbach	PROPN
ajfa-9354	92	2	's	's	PART
ajfa-9354	92	3	alpha	alpha	ADJ
ajfa-9354	92	4	coefficient	coefficient	NOUN
ajfa-9354	92	5	for	for	ADP
ajfa-9354	92	6	the	the	DET
ajfa-9354	92	7	questionnaire	questionnaire	NOUN
ajfa-9354	92	8	items	item	NOUN
ajfa-9354	92	9	reliability	reliability	NOUN
ajfa-9354	92	10	coefficient	coefficient	NOUN
ajfa-9354	92	11	alpha	alpha	NOUN
ajfa-9354	92	12	cronbach	cronbach	PROPN
ajfa-9354	92	13	's	's	PART
ajfa-9354	92	14	no	no	NOUN
ajfa-9354	92	15	.	.	NOUN
ajfa-9354	92	16	of	of	ADP
ajfa-9354	92	17	items	item	NOUN
ajfa-9354	92	18	hypotheses	hypothesis	NOUN
ajfa-9354	92	19	.797	.797	NUM
ajfa-9354	92	20	15	15	NUM
ajfa-9354	92	21	h1	h1	NOUN
ajfa-9354	92	22	.669	.669	NUM
ajfa-9354	92	23	10	10	NUM
ajfa-9354	92	24	h2	h2	NOUN
ajfa-9354	92	25	.862	.862	NUM
ajfa-9354	92	26	25	25	NUM
ajfa-9354	92	27	total	total	NOUN
ajfa-9354	92	28	as	as	SCONJ
ajfa-9354	92	29	indicated	indicate	VERB
ajfa-9354	92	30	in	in	ADP
ajfa-9354	92	31	the	the	DET
ajfa-9354	92	32	above	above	ADJ
ajfa-9354	92	33	table	table	NOUN
ajfa-9354	92	34	,	,	PUNCT
ajfa-9354	92	35	the	the	DET
ajfa-9354	92	36	questionnaire	questionnaire	NOUN
ajfa-9354	92	37	achieved	achieve	VERB
ajfa-9354	92	38	a	a	DET
ajfa-9354	92	39	high	high	ADJ
ajfa-9354	92	40	reliability	reliability	NOUN
ajfa-9354	92	41	based	base	VERB
ajfa-9354	92	42	on	on	ADP
ajfa-9354	92	43	the	the	DET
ajfa-9354	92	44	questionnaire	questionnaire	NOUN
ajfa-9354	92	45	responses	response	NOUN
ajfa-9354	92	46	.	.	PUNCT
ajfa-9354	93	1	so	so	ADV
ajfa-9354	93	2	all	all	DET
ajfa-9354	93	3	values	value	NOUN
ajfa-9354	93	4	are	be	AUX
ajfa-9354	93	5	accepted	accept	VERB
ajfa-9354	93	6	since	since	SCONJ
ajfa-9354	93	7	they	they	PRON
ajfa-9354	93	8	are	be	AUX
ajfa-9354	93	9	over	over	ADP
ajfa-9354	93	10	60	60	NUM
ajfa-9354	93	11	%	%	NOUN
ajfa-9354	93	12	.	.	PUNCT
ajfa-9354	94	1	4.3	4.3	NUM
ajfa-9354	94	2	descriptive	descriptive	ADJ
ajfa-9354	94	3	statistics	statistic	NOUN
ajfa-9354	94	4	here	here	ADV
ajfa-9354	94	5	are	be	AUX
ajfa-9354	94	6	the	the	DET
ajfa-9354	94	7	results	result	NOUN
ajfa-9354	94	8	of	of	ADP
ajfa-9354	94	9	descriptive	descriptive	ADJ
ajfa-9354	94	10	statistics	statistic	NOUN
ajfa-9354	94	11	for	for	ADP
ajfa-9354	94	12	sample	sample	NOUN
ajfa-9354	94	13	’s	’s	PART
ajfa-9354	94	14	responses	response	NOUN
ajfa-9354	94	15	of	of	ADP
ajfa-9354	94	16	study	study	NOUN
ajfa-9354	94	17	as	as	SCONJ
ajfa-9354	94	18	follows	follow	VERB
ajfa-9354	94	19	:	:	PUNCT
ajfa-9354	94	20	table	table	NOUN
ajfa-9354	94	21	2	2	NUM
ajfa-9354	94	22	.	.	PUNCT
ajfa-9354	94	23	descriptive	descriptive	ADJ
ajfa-9354	94	24	statistics	statistic	NOUN
ajfa-9354	94	25	of	of	ADP
ajfa-9354	94	26	hypothesis	hypothesis	NOUN
ajfa-9354	94	27	hypotheses	hypothesis	NOUN
ajfa-9354	94	28	mean	mean	VERB
ajfa-9354	94	29	std	std	X
ajfa-9354	94	30	.	.	PUNCT
ajfa-9354	95	1	deviation	deviation	NOUN
ajfa-9354	95	2	std	std	NOUN
ajfa-9354	95	3	.	.	PUNCT
ajfa-9354	95	4	error	error	NOUN
ajfa-9354	95	5	mean	mean	NOUN
ajfa-9354	95	6	h	h	NOUN
ajfa-9354	96	1	3.8583	3.8583	NUM
ajfa-9354	96	2	.57657	.57657	NUM
ajfa-9354	97	1	.05308	.05308	PROPN
ajfa-9354	97	2	h1	h1	PROPN
ajfa-9354	97	3	3.8266	3.8266	NUM
ajfa-9354	97	4	.59972	.59972	PROPN
ajfa-9354	97	5	.05521	.05521	PROPN
ajfa-9354	98	1	h2	h2	PROPN
ajfa-9354	98	2	3.9059	3.9059	NUM
ajfa-9354	98	3	.61551	.61551	PUNCT
ajfa-9354	99	1	.05666	.05666	PROPN
ajfa-9354	99	2	descriptive	descriptive	ADJ
ajfa-9354	99	3	analysis	analysis	NOUN
ajfa-9354	99	4	of	of	ADP
ajfa-9354	99	5	the	the	DET
ajfa-9354	99	6	results	result	NOUN
ajfa-9354	99	7	showed	show	VERB
ajfa-9354	99	8	that	that	SCONJ
ajfa-9354	99	9	in	in	ADP
ajfa-9354	99	10	the	the	DET
ajfa-9354	99	11	above	above	ADJ
ajfa-9354	99	12	table	table	NOUN
ajfa-9354	99	13	,	,	PUNCT
ajfa-9354	99	14	that	that	SCONJ
ajfa-9354	99	15	the	the	DET
ajfa-9354	99	16	mean	mean	NOUN
ajfa-9354	99	17	of	of	ADP
ajfa-9354	99	18	questions	question	NOUN
ajfa-9354	99	19	collectively	collectively	ADV
ajfa-9354	99	20	is	be	AUX
ajfa-9354	99	21	ho	ho	PROPN
ajfa-9354	99	22	(	(	PUNCT
ajfa-9354	99	23	3.8583	3.8583	NUM
ajfa-9354	99	24	)	)	PUNCT
ajfa-9354	99	25	,	,	PUNCT
ajfa-9354	99	26	ho1(3.8266	ho1(3.8266	PRON
ajfa-9354	99	27	)	)	PUNCT
ajfa-9354	99	28	&	&	CCONJ
ajfa-9354	99	29	ho2(3.9059	ho2(3.9059	PROPN
ajfa-9354	99	30	)	)	PUNCT
ajfa-9354	99	31	,	,	PUNCT
ajfa-9354	99	32	which	which	PRON
ajfa-9354	99	33	is	be	AUX
ajfa-9354	99	34	higher	high	ADJ
ajfa-9354	99	35	than	than	ADP
ajfa-9354	99	36	average	average	ADJ
ajfa-9354	99	37	measurement	measurement	NOUN
ajfa-9354	99	38	tool	tool	NOUN
ajfa-9354	99	39	,	,	PUNCT
ajfa-9354	99	40	which	which	PRON
ajfa-9354	99	41	(	(	PUNCT
ajfa-9354	99	42	3).this	3).this	PRON
ajfa-9354	99	43	shows	show	VERB
ajfa-9354	99	44	a	a	DET
ajfa-9354	99	45	clear	clear	ADJ
ajfa-9354	99	46	consistency	consistency	NOUN
ajfa-9354	99	47	and	and	CCONJ
ajfa-9354	99	48	agreement	agreement	NOUN
ajfa-9354	99	49	between	between	ADP
ajfa-9354	99	50	the	the	DET
ajfa-9354	99	51	answers	answer	NOUN
ajfa-9354	99	52	of	of	ADP
ajfa-9354	99	53	the	the	DET
ajfa-9354	99	54	study	study	NOUN
ajfa-9354	99	55	sample	sample	NOUN
ajfa-9354	99	56	.	.	PUNCT
ajfa-9354	100	1	4.4	4.4	NUM
ajfa-9354	100	2	hypothses	hypothse	VERB
ajfa-9354	100	3	testing	testing	NOUN
ajfa-9354	100	4	table	table	NOUN
ajfa-9354	100	5	3	3	NUM
ajfa-9354	100	6	reports	report	VERB
ajfa-9354	100	7	the	the	DET
ajfa-9354	100	8	one	one	NUM
ajfa-9354	100	9	-	-	PUNCT
ajfa-9354	100	10	sample	sample	NOUN
ajfa-9354	100	11	t	t	PROPN
ajfa-9354	100	12	-	-	PUNCT
ajfa-9354	100	13	testis	testis	NOUN
ajfa-9354	100	14	used	use	VERB
ajfa-9354	100	15	to	to	PART
ajfa-9354	100	16	test	test	VERB
ajfa-9354	100	17	main	main	ADJ
ajfa-9354	100	18	(	(	PUNCT
ajfa-9354	100	19	null	null	ADJ
ajfa-9354	100	20	)	)	PUNCT
ajfa-9354	100	21	hypothesis	hypothesis	NOUN
ajfa-9354	100	22	:	:	PUNCT
ajfa-9354	100	23	ho	ho	PROPN
ajfa-9354	100	24	,	,	PUNCT
ajfa-9354	100	25	the	the	DET
ajfa-9354	100	26	following	follow	VERB
ajfa-9354	100	27	table	table	NOUN
ajfa-9354	100	28	summarizes	summarize	NOUN
ajfa-9354	100	29	these	these	DET
ajfa-9354	100	30	results	result	NOUN
ajfa-9354	100	31	:	:	PUNCT
ajfa-9354	100	32	table	table	NOUN
ajfa-9354	100	33	3	3	NUM
ajfa-9354	100	34	.	.	X
ajfa-9354	100	35	one	one	NUM
ajfa-9354	100	36	-	-	PUNCT
ajfa-9354	100	37	sample	sample	NOUN
ajfa-9354	100	38	ttest	tt	ADJ
ajfa-9354	100	39	(	(	PUNCT
ajfa-9354	100	40	h	h	NOUN
ajfa-9354	100	41	)	)	PUNCT
ajfa-9354	100	42	t	t	PROPN
ajfa-9354	100	43	df	df	PROPN
ajfa-9354	100	44	sig	sig	PROPN
ajfa-9354	100	45	.	.	PUNCT
ajfa-9354	101	1	(	(	PUNCT
ajfa-9354	101	2	2tailed	2tailed	NUM
ajfa-9354	101	3	)	)	PUNCT
ajfa-9354	101	4	mean	mean	ADJ
ajfa-9354	101	5	difference	difference	NOUN
ajfa-9354	101	6	95	95	NUM
ajfa-9354	101	7	%	%	NOUN
ajfa-9354	101	8	confidence	confidence	NOUN
ajfa-9354	101	9	interval	interval	NOUN
ajfa-9354	101	10	of	of	ADP
ajfa-9354	101	11	the	the	DET
ajfa-9354	101	12	difference	difference	NOUN
ajfa-9354	101	13	lower	lower	ADV
ajfa-9354	101	14	upper	upper	ADJ
ajfa-9354	101	15	16.171	16.171	NUM
ajfa-9354	101	16	117	117	NUM
ajfa-9354	101	17	.000	.000	NUM
ajfa-9354	102	1	.85831	.85831	PROPN
ajfa-9354	102	2	.7532	.7532	PUNCT
ajfa-9354	103	1	.9634	.9634	PROPN
ajfa-9354	103	2	statistically	statistically	ADV
ajfa-9354	103	3	significant	significant	ADJ
ajfa-9354	103	4	at	at	ADP
ajfa-9354	103	5	(	(	PUNCT
ajfa-9354	103	6	α≤0.05	α≤0.05	ADJ
ajfa-9354	103	7	)	)	PUNCT
ajfa-9354	103	8	asian	asian	ADJ
ajfa-9354	103	9	journal	journal	NOUN
ajfa-9354	103	10	of	of	ADP
ajfa-9354	103	11	finance	finance	PROPN
ajfa-9354	103	12	&	&	CCONJ
ajfa-9354	103	13	accounting	accounting	PROPN
ajfa-9354	103	14	issn	issn	PROPN
ajfa-9354	103	15	1946	1946	NUM
ajfa-9354	103	16	-	-	PUNCT
ajfa-9354	103	17	052x	052x	PROPN
ajfa-9354	103	18	2016	2016	NUM
ajfa-9354	103	19	,	,	PUNCT
ajfa-9354	103	20	vol	vol	NOUN
ajfa-9354	103	21	.	.	PROPN
ajfa-9354	103	22	8	8	NUM
ajfa-9354	103	23	,	,	PUNCT
ajfa-9354	103	24	no	no	INTJ
ajfa-9354	103	25	.	.	NOUN
ajfa-9354	103	26	2	2	NUM
ajfa-9354	103	27	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	103	28	54	54	NUM
ajfa-9354	103	29	as	as	SCONJ
ajfa-9354	103	30	indicated	indicate	VERB
ajfa-9354	103	31	in	in	ADP
ajfa-9354	103	32	the	the	DET
ajfa-9354	103	33	above	above	ADJ
ajfa-9354	103	34	table	table	NOUN
ajfa-9354	103	35	3	3	NUM
ajfa-9354	103	36	,	,	PUNCT
ajfa-9354	103	37	one	one	NUM
ajfa-9354	103	38	sample	sample	NOUN
ajfa-9354	103	39	(	(	PUNCT
ajfa-9354	103	40	t	t	NOUN
ajfa-9354	103	41	)	)	PUNCT
ajfa-9354	103	42	test	test	NOUN
ajfa-9354	103	43	is	be	AUX
ajfa-9354	103	44	used	use	VERB
ajfa-9354	103	45	to	to	PART
ajfa-9354	103	46	test	test	VERB
ajfa-9354	103	47	above	above	ADP
ajfa-9354	103	48	hypothesis	hypothesis	NOUN
ajfa-9354	104	1	and	and	CCONJ
ajfa-9354	104	2	it	it	PRON
ajfa-9354	104	3	is	be	AUX
ajfa-9354	104	4	found	find	VERB
ajfa-9354	104	5	that	that	SCONJ
ajfa-9354	104	6	t	t	NOUN
ajfa-9354	104	7	value	value	NOUN
ajfa-9354	104	8	calculated	calculate	VERB
ajfa-9354	104	9	equal	equal	ADJ
ajfa-9354	104	10	(	(	PUNCT
ajfa-9354	104	11	16.171	16.171	NUM
ajfa-9354	104	12	)	)	PUNCT
ajfa-9354	104	13	is	be	AUX
ajfa-9354	104	14	significant	significant	ADJ
ajfa-9354	104	15	at	at	ADP
ajfa-9354	104	16	(	(	PUNCT
ajfa-9354	104	17	α	α	NOUN
ajfa-9354	104	18	≤	≤	NUM
ajfa-9354	104	19	0.05	0.05	NUM
ajfa-9354	104	20	)	)	PUNCT
ajfa-9354	104	21	level	level	NOUN
ajfa-9354	104	22	,	,	PUNCT
ajfa-9354	104	23	so	so	SCONJ
ajfa-9354	104	24	that	that	SCONJ
ajfa-9354	104	25	we	we	PRON
ajfa-9354	104	26	reject	reject	VERB
ajfa-9354	104	27	ho	ho	PROPN
ajfa-9354	104	28	,	,	PUNCT
ajfa-9354	104	29	and	and	CCONJ
ajfa-9354	104	30	accept	accept	VERB
ajfa-9354	104	31	the	the	DET
ajfa-9354	104	32	alternative	alternative	ADJ
ajfa-9354	104	33	hypothesis	hypothesis	NOUN
ajfa-9354	104	34	h1	h1	NOUN
ajfa-9354	104	35	.	.	PUNCT
ajfa-9354	105	1	this	this	DET
ajfa-9354	105	2	means;"the	means;"the	PRON
ajfa-9354	105	3	dynamic	dynamic	ADJ
ajfa-9354	105	4	application	application	NOUN
ajfa-9354	105	5	of	of	ADP
ajfa-9354	105	6	accounting	accounting	NOUN
ajfa-9354	105	7	standards	standard	NOUN
ajfa-9354	105	8	constitutes	constitute	VERB
ajfa-9354	105	9	high	high	ADJ
ajfa-9354	105	10	importance	importance	NOUN
ajfa-9354	105	11	in	in	ADP
ajfa-9354	105	12	the	the	DET
ajfa-9354	105	13	fair	fair	ADJ
ajfa-9354	105	14	value	value	NOUN
ajfa-9354	105	15	measurement	measurement	NOUN
ajfa-9354	105	16	and	and	CCONJ
ajfa-9354	105	17	disclosure	disclosure	NOUN
ajfa-9354	105	18	in	in	ADP
ajfa-9354	105	19	the	the	DET
ajfa-9354	105	20	companies	company	NOUN
ajfa-9354	105	21	within	within	ADP
ajfa-9354	105	22	amman	amman	PROPN
ajfa-9354	105	23	stock	stock	PROPN
ajfa-9354	105	24	exchange	exchange	PROPN
ajfa-9354	105	25	"	"	PUNCT
ajfa-9354	105	26	.	.	PUNCT
ajfa-9354	106	1	table	table	NOUN
ajfa-9354	106	2	4	4	NUM
ajfa-9354	106	3	reports	report	VERB
ajfa-9354	106	4	the	the	DET
ajfa-9354	106	5	one	one	NUM
ajfa-9354	106	6	-	-	PUNCT
ajfa-9354	106	7	sample	sample	NOUN
ajfa-9354	106	8	t	t	PROPN
ajfa-9354	106	9	-	-	PUNCT
ajfa-9354	106	10	testis	testis	NOUN
ajfa-9354	106	11	used	use	VERB
ajfa-9354	106	12	to	to	PART
ajfa-9354	106	13	test	test	VERB
ajfa-9354	106	14	first	first	ADJ
ajfa-9354	106	15	sub	sub	NOUN
ajfa-9354	106	16	null	null	ADJ
ajfa-9354	106	17	hypothesis	hypothesis	NOUN
ajfa-9354	106	18	ho1,the	ho1,the	DET
ajfa-9354	106	19	following	follow	VERB
ajfa-9354	106	20	table	table	NOUN
ajfa-9354	106	21	summarizes	summarize	NOUN
ajfa-9354	106	22	these	these	DET
ajfa-9354	106	23	results	result	NOUN
ajfa-9354	106	24	:	:	PUNCT
ajfa-9354	106	25	table	table	NOUN
ajfa-9354	106	26	4	4	NUM
ajfa-9354	106	27	.	.	PUNCT
ajfa-9354	106	28	one	one	NUM
ajfa-9354	106	29	-	-	PUNCT
ajfa-9354	106	30	sample	sample	NOUN
ajfa-9354	106	31	t	t	NOUN
ajfa-9354	106	32	-	-	PUNCT
ajfa-9354	106	33	test	test	NOUN
ajfa-9354	106	34	(	(	PUNCT
ajfa-9354	106	35	h1	h1	PROPN
ajfa-9354	106	36	)	)	PUNCT
ajfa-9354	106	37	t	t	PROPN
ajfa-9354	106	38	df	df	PROPN
ajfa-9354	106	39	sig	sig	PROPN
ajfa-9354	106	40	.	.	PUNCT
ajfa-9354	107	1	(	(	PUNCT
ajfa-9354	107	2	2	2	NUM
ajfa-9354	107	3	-	-	PUNCT
ajfa-9354	107	4	tailed	tailed	ADJ
ajfa-9354	107	5	)	)	PUNCT
ajfa-9354	107	6	mean	mean	ADJ
ajfa-9354	107	7	difference	difference	NOUN
ajfa-9354	107	8	95	95	NUM
ajfa-9354	107	9	%	%	NOUN
ajfa-9354	107	10	confidence	confidence	NOUN
ajfa-9354	107	11	interval	interval	NOUN
ajfa-9354	107	12	of	of	ADP
ajfa-9354	107	13	the	the	DET
ajfa-9354	107	14	difference	difference	NOUN
ajfa-9354	107	15	lower	lower	ADV
ajfa-9354	107	16	upper	upper	ADJ
ajfa-9354	107	17	14.971	14.971	NUM
ajfa-9354	107	18	117	117	NUM
ajfa-9354	107	19	.000	.000	NUM
ajfa-9354	107	20	.82655	.82655	NOUN
ajfa-9354	108	1	.7172	.7172	INTJ
ajfa-9354	109	1	.9359	.9359	INTJ
ajfa-9354	109	2	statistically	statistically	ADV
ajfa-9354	109	3	significant	significant	ADJ
ajfa-9354	109	4	at	at	ADP
ajfa-9354	109	5	(	(	PUNCT
ajfa-9354	109	6	α≤0.05	α≤0.05	NUM
ajfa-9354	109	7	)	)	PUNCT
ajfa-9354	109	8	as	as	SCONJ
ajfa-9354	109	9	indicated	indicate	VERB
ajfa-9354	109	10	in	in	ADP
ajfa-9354	109	11	the	the	DET
ajfa-9354	109	12	above	above	ADJ
ajfa-9354	109	13	table	table	NOUN
ajfa-9354	109	14	4	4	NUM
ajfa-9354	109	15	,	,	PUNCT
ajfa-9354	109	16	one	one	NUM
ajfa-9354	109	17	sample	sample	NOUN
ajfa-9354	109	18	(	(	PUNCT
ajfa-9354	109	19	t	t	NOUN
ajfa-9354	109	20	)	)	PUNCT
ajfa-9354	109	21	test	test	NOUN
ajfa-9354	109	22	is	be	AUX
ajfa-9354	109	23	used	use	VERB
ajfa-9354	109	24	to	to	PART
ajfa-9354	109	25	test	test	VERB
ajfa-9354	109	26	above	above	ADP
ajfa-9354	109	27	hypothesis	hypothesis	NOUN
ajfa-9354	109	28	and	and	CCONJ
ajfa-9354	109	29	it	it	PRON
ajfa-9354	109	30	is	be	AUX
ajfa-9354	109	31	found	find	VERB
ajfa-9354	109	32	that	that	SCONJ
ajfa-9354	109	33	t	t	NOUN
ajfa-9354	109	34	value	value	NOUN
ajfa-9354	109	35	calculated	calculate	VERB
ajfa-9354	109	36	equal	equal	ADJ
ajfa-9354	109	37	(	(	PUNCT
ajfa-9354	109	38	14.971	14.971	NUM
ajfa-9354	109	39	)	)	PUNCT
ajfa-9354	109	40	is	be	AUX
ajfa-9354	109	41	significant	significant	ADJ
ajfa-9354	109	42	at	at	ADP
ajfa-9354	109	43	(	(	PUNCT
ajfa-9354	109	44	α	α	NOUN
ajfa-9354	109	45	≤	≤	NUM
ajfa-9354	109	46	0.05	0.05	NUM
ajfa-9354	109	47	)	)	PUNCT
ajfa-9354	109	48	level	level	NOUN
ajfa-9354	109	49	,	,	PUNCT
ajfa-9354	109	50	so	so	SCONJ
ajfa-9354	109	51	that	that	SCONJ
ajfa-9354	109	52	we	we	PRON
ajfa-9354	109	53	reject	reject	VERB
ajfa-9354	109	54	ho1,and	ho1,and	ADV
ajfa-9354	109	55	accept	accept	VERB
ajfa-9354	109	56	the	the	DET
ajfa-9354	109	57	alternative	alternative	ADJ
ajfa-9354	109	58	hypothesish11	hypothesish11	NOUN
ajfa-9354	109	59	.	.	PUNCT
ajfa-9354	110	1	this	this	DET
ajfa-9354	110	2	means;"the	means;"the	PRON
ajfa-9354	110	3	dynamic	dynamic	ADJ
ajfa-9354	110	4	application	application	NOUN
ajfa-9354	110	5	of	of	ADP
ajfa-9354	110	6	accounting	accounting	NOUN
ajfa-9354	110	7	standards	standard	NOUN
ajfa-9354	110	8	constitutes	constitute	VERB
ajfa-9354	110	9	high	high	ADJ
ajfa-9354	110	10	importance	importance	NOUN
ajfa-9354	110	11	in	in	ADP
ajfa-9354	110	12	the	the	DET
ajfa-9354	110	13	measurement	measurement	NOUN
ajfa-9354	110	14	with	with	ADP
ajfa-9354	110	15	fair	fair	ADJ
ajfa-9354	110	16	value	value	NOUN
ajfa-9354	110	17	in	in	ADP
ajfa-9354	110	18	the	the	DET
ajfa-9354	110	19	companies	company	NOUN
ajfa-9354	110	20	within	within	ADP
ajfa-9354	110	21	amman	amman	PROPN
ajfa-9354	110	22	stock	stock	PROPN
ajfa-9354	110	23	exchange	exchange	PROPN
ajfa-9354	110	24	"	"	PUNCT
ajfa-9354	110	25	.	.	PUNCT
ajfa-9354	111	1	table	table	NOUN
ajfa-9354	111	2	5	5	NUM
ajfa-9354	111	3	reports	report	VERB
ajfa-9354	111	4	the	the	DET
ajfa-9354	111	5	one	one	NUM
ajfa-9354	111	6	-	-	PUNCT
ajfa-9354	111	7	sample	sample	NOUN
ajfa-9354	111	8	t	t	PROPN
ajfa-9354	111	9	-	-	PUNCT
ajfa-9354	111	10	testis	testis	NOUN
ajfa-9354	111	11	used	use	VERB
ajfa-9354	111	12	to	to	PART
ajfa-9354	111	13	test	test	VERB
ajfa-9354	111	14	second	second	ADJ
ajfa-9354	111	15	sub	sub	NOUN
ajfa-9354	111	16	null	null	PROPN
ajfa-9354	111	17	hypothesis	hypothesis	NOUN
ajfa-9354	111	18	ho2	ho2	PROPN
ajfa-9354	111	19	,	,	PUNCT
ajfa-9354	111	20	the	the	DET
ajfa-9354	111	21	following	follow	VERB
ajfa-9354	111	22	table	table	NOUN
ajfa-9354	111	23	summarizes	summarize	NOUN
ajfa-9354	111	24	these	these	DET
ajfa-9354	111	25	results	result	NOUN
ajfa-9354	111	26	:	:	PUNCT
ajfa-9354	111	27	table	table	NOUN
ajfa-9354	111	28	5	5	NUM
ajfa-9354	111	29	.	.	PUNCT
ajfa-9354	111	30	one	one	NUM
ajfa-9354	111	31	-	-	PUNCT
ajfa-9354	111	32	sample	sample	NOUN
ajfa-9354	111	33	t	t	NOUN
ajfa-9354	111	34	-	-	PUNCT
ajfa-9354	111	35	test	test	NOUN
ajfa-9354	111	36	(	(	PUNCT
ajfa-9354	111	37	h2	h2	PROPN
ajfa-9354	111	38	)	)	PUNCT
ajfa-9354	111	39	t	t	PROPN
ajfa-9354	111	40	df	df	PROPN
ajfa-9354	111	41	sig	sig	PROPN
ajfa-9354	111	42	.	.	PUNCT
ajfa-9354	112	1	(	(	PUNCT
ajfa-9354	112	2	2	2	NUM
ajfa-9354	112	3	-	-	PUNCT
ajfa-9354	112	4	tailed	tailed	ADJ
ajfa-9354	112	5	)	)	PUNCT
ajfa-9354	112	6	mean	mean	ADJ
ajfa-9354	112	7	difference	difference	NOUN
ajfa-9354	112	8	95	95	NUM
ajfa-9354	112	9	%	%	NOUN
ajfa-9354	112	10	confidence	confidence	NOUN
ajfa-9354	112	11	interval	interval	NOUN
ajfa-9354	112	12	of	of	ADP
ajfa-9354	112	13	the	the	DET
ajfa-9354	112	14	difference	difference	NOUN
ajfa-9354	112	15	lower	lower	ADV
ajfa-9354	112	16	upper	upper	ADJ
ajfa-9354	112	17	15.988	15.988	NUM
ajfa-9354	112	18	117	117	NUM
ajfa-9354	112	19	.000	.000	NUM
ajfa-9354	112	20	.90593	.90593	PROPN
ajfa-9354	112	21	.7937	.7937	PROPN
ajfa-9354	113	1	1.0181	1.0181	NUM
ajfa-9354	113	2	statistically	statistically	ADV
ajfa-9354	113	3	significant	significant	ADJ
ajfa-9354	113	4	at	at	ADP
ajfa-9354	113	5	(	(	PUNCT
ajfa-9354	113	6	α≤0.05	α≤0.05	NUM
ajfa-9354	113	7	)	)	PUNCT
ajfa-9354	113	8	as	as	SCONJ
ajfa-9354	113	9	indicated	indicate	VERB
ajfa-9354	113	10	in	in	ADP
ajfa-9354	113	11	the	the	DET
ajfa-9354	113	12	above	above	ADJ
ajfa-9354	113	13	table	table	NOUN
ajfa-9354	113	14	5,one	5,one	NUM
ajfa-9354	113	15	sample	sample	NOUN
ajfa-9354	113	16	(	(	PUNCT
ajfa-9354	113	17	t	t	NOUN
ajfa-9354	113	18	)	)	PUNCT
ajfa-9354	113	19	test	test	NOUN
ajfa-9354	113	20	is	be	AUX
ajfa-9354	113	21	used	use	VERB
ajfa-9354	113	22	to	to	PART
ajfa-9354	113	23	test	test	VERB
ajfa-9354	113	24	above	above	ADP
ajfa-9354	113	25	hypothesis	hypothesis	NOUN
ajfa-9354	113	26	and	and	CCONJ
ajfa-9354	113	27	it	it	PRON
ajfa-9354	113	28	is	be	AUX
ajfa-9354	113	29	found	find	VERB
ajfa-9354	113	30	that	that	SCONJ
ajfa-9354	113	31	t	t	NOUN
ajfa-9354	113	32	value	value	NOUN
ajfa-9354	113	33	calculated	calculate	VERB
ajfa-9354	113	34	equal	equal	ADJ
ajfa-9354	113	35	(	(	PUNCT
ajfa-9354	113	36	15.988	15.988	NUM
ajfa-9354	113	37	)	)	PUNCT
ajfa-9354	113	38	is	be	AUX
ajfa-9354	113	39	significant	significant	ADJ
ajfa-9354	113	40	at	at	ADP
ajfa-9354	113	41	(	(	PUNCT
ajfa-9354	113	42	α	α	NOUN
ajfa-9354	113	43	≤	≤	NUM
ajfa-9354	113	44	0.05	0.05	NUM
ajfa-9354	113	45	)	)	PUNCT
ajfa-9354	113	46	level	level	NOUN
ajfa-9354	113	47	,	,	PUNCT
ajfa-9354	113	48	so	so	SCONJ
ajfa-9354	113	49	that	that	SCONJ
ajfa-9354	113	50	we	we	PRON
ajfa-9354	113	51	reject	reject	VERB
ajfa-9354	113	52	ho2	ho2	PROPN
ajfa-9354	113	53	,	,	PUNCT
ajfa-9354	113	54	and	and	CCONJ
ajfa-9354	113	55	accept	accept	VERB
ajfa-9354	113	56	the	the	DET
ajfa-9354	113	57	alternative	alternative	ADJ
ajfa-9354	113	58	hypothesis	hypothesis	NOUN
ajfa-9354	113	59	h12	h12	NOUN
ajfa-9354	113	60	.	.	PUNCT
ajfa-9354	114	1	this	this	DET
ajfa-9354	114	2	means;"the	means;"the	PRON
ajfa-9354	114	3	dynamic	dynamic	ADJ
ajfa-9354	114	4	application	application	NOUN
ajfa-9354	114	5	of	of	ADP
ajfa-9354	114	6	accounting	accounting	NOUN
ajfa-9354	114	7	standards	standard	NOUN
ajfa-9354	114	8	constitutes	constitute	VERB
ajfa-9354	114	9	high	high	ADJ
ajfa-9354	114	10	importance	importance	NOUN
ajfa-9354	114	11	in	in	ADP
ajfa-9354	114	12	the	the	DET
ajfa-9354	114	13	disclosure	disclosure	NOUN
ajfa-9354	114	14	of	of	ADP
ajfa-9354	114	15	measurement	measurement	NOUN
ajfa-9354	114	16	with	with	ADP
ajfa-9354	114	17	fair	fair	ADJ
ajfa-9354	114	18	value	value	NOUN
ajfa-9354	114	19	in	in	ADP
ajfa-9354	114	20	the	the	DET
ajfa-9354	114	21	companies	company	NOUN
ajfa-9354	114	22	within	within	ADP
ajfa-9354	114	23	amman	amman	PROPN
ajfa-9354	114	24	stock	stock	PROPN
ajfa-9354	114	25	exchange	exchange	PROPN
ajfa-9354	114	26	"	"	PUNCT
ajfa-9354	114	27	.	.	PUNCT
ajfa-9354	115	1	5	5	X
ajfa-9354	115	2	.	.	X
ajfa-9354	115	3	conclusion	conclusion	VERB
ajfa-9354	115	4	the	the	DET
ajfa-9354	115	5	study	study	NOUN
ajfa-9354	115	6	population	population	NOUN
ajfa-9354	115	7	includes	include	VERB
ajfa-9354	115	8	all	all	DET
ajfa-9354	115	9	jordanian	jordanian	ADJ
ajfa-9354	115	10	corporations	corporation	NOUN
ajfa-9354	115	11	within	within	ADP
ajfa-9354	115	12	(	(	PUNCT
ajfa-9354	115	13	ase	ase	NOUN
ajfa-9354	115	14	)	)	PUNCT
ajfa-9354	115	15	no	no	NOUN
ajfa-9354	115	16	.	.	PUNCT
ajfa-9354	116	1	(	(	PUNCT
ajfa-9354	116	2	235	235	NUM
ajfa-9354	116	3	)	)	PUNCT
ajfa-9354	116	4	,	,	PUNCT
ajfa-9354	116	5	except	except	SCONJ
ajfa-9354	116	6	banks	bank	NOUN
ajfa-9354	116	7	sector	sector	NOUN
ajfa-9354	116	8	no.(15	no.(15	NOUN
ajfa-9354	116	9	)	)	PUNCT
ajfa-9354	116	10	.	.	PUNCT
ajfa-9354	117	1	it	it	PRON
ajfa-9354	117	2	was	be	AUX
ajfa-9354	117	3	found	find	VERB
ajfa-9354	117	4	that	that	SCONJ
ajfa-9354	117	5	application	application	NOUN
ajfa-9354	117	6	of	of	ADP
ajfa-9354	117	7	(	(	PUNCT
ajfa-9354	117	8	ias	ias	PROPN
ajfa-9354	117	9	/	/	SYM
ajfa-9354	117	10	ifrs	ifrs	PROPN
ajfa-9354	117	11	)	)	PUNCT
ajfa-9354	117	12	has	have	VERB
ajfa-9354	117	13	high	high	ADJ
ajfa-9354	117	14	importance	importance	NOUN
ajfa-9354	117	15	in	in	ADP
ajfa-9354	117	16	fair	fair	ADJ
ajfa-9354	117	17	value	value	NOUN
ajfa-9354	117	18	measurement	measurement	NOUN
ajfa-9354	117	19	and	and	CCONJ
ajfa-9354	117	20	disclosure	disclosure	NOUN
ajfa-9354	117	21	,	,	PUNCT
ajfa-9354	117	22	due	due	ADP
ajfa-9354	117	23	to	to	ADP
ajfa-9354	117	24	multiple	multiple	ADJ
ajfa-9354	117	25	objectives	objective	NOUN
ajfa-9354	117	26	it	it	PRON
ajfa-9354	117	27	achieves	achieve	VERB
ajfa-9354	117	28	.	.	PUNCT
ajfa-9354	118	1	this	this	PRON
ajfa-9354	118	2	was	be	AUX
ajfa-9354	118	3	confirmed	confirm	VERB
ajfa-9354	118	4	by	by	ADP
ajfa-9354	118	5	most	most	ADJ
ajfa-9354	118	6	previous	previous	ADJ
ajfa-9354	118	7	studies	study	NOUN
ajfa-9354	118	8	,	,	PUNCT
ajfa-9354	118	9	such	such	ADJ
ajfa-9354	118	10	as	as	ADP
ajfa-9354	118	11	joshi	joshi	PROPN
ajfa-9354	118	12	and	and	CCONJ
ajfa-9354	118	13	ramadhan	ramadhan	PROPN
ajfa-9354	118	14	(	(	PUNCT
ajfa-9354	118	15	2002	2002	NUM
ajfa-9354	118	16	)	)	PUNCT
ajfa-9354	118	17	,	,	PUNCT
ajfa-9354	118	18	siam	siam	PROPN
ajfa-9354	118	19	,	,	PUNCT
ajfa-9354	118	20	(	(	PUNCT
ajfa-9354	118	21	2005	2005	NUM
ajfa-9354	118	22	)	)	PUNCT
ajfa-9354	118	23	,	,	PUNCT
ajfa-9354	118	24	kamel	kamel	PROPN
ajfa-9354	118	25	,	,	PUNCT
ajfa-9354	118	26	&	&	CCONJ
ajfa-9354	118	27	ani	ani	ADJ
ajfa-9354	118	28	,	,	PUNCT
ajfa-9354	118	29	(	(	PUNCT
ajfa-9354	118	30	2014	2014	NUM
ajfa-9354	118	31	)	)	PUNCT
ajfa-9354	118	32	,	,	PUNCT
ajfa-9354	118	33	abdelmalek	abdelmalek	PROPN
ajfa-9354	118	34	,	,	PUNCT
ajfa-9354	118	35	z.	z.	PROPN
ajfa-9354	118	36	,	,	PUNCT
ajfa-9354	118	37	(	(	PUNCT
ajfa-9354	118	38	2015	2015	NUM
ajfa-9354	118	39	)	)	PUNCT
ajfa-9354	118	40	,	,	PUNCT
ajfa-9354	118	41	zehri	zehri	NOUN
ajfa-9354	118	42	,	,	PUNCT
ajfa-9354	118	43	&	&	CCONJ
ajfa-9354	118	44	abdelbaki	abdelbaki	PROPN
ajfa-9354	118	45	,	,	PUNCT
ajfa-9354	118	46	(	(	PUNCT
ajfa-9354	118	47	2013	2013	NUM
ajfa-9354	118	48	)	)	PUNCT
ajfa-9354	118	49	,	,	PUNCT
ajfa-9354	118	50	ionaşcu	ionaşcu	ADV
ajfa-9354	118	51	,	,	PUNCT
ajfa-9354	118	52	m.	m.	NOUN
ajfa-9354	118	53	,	,	PUNCT
ajfa-9354	118	54	ionaşcu	ionaşcu	ADV
ajfa-9354	118	55	,	,	PUNCT
ajfa-9354	118	56	i.	i.	PROPN
ajfa-9354	118	57	,	,	PUNCT
ajfa-9354	118	58	săcărin	săcărin	ADJ
ajfa-9354	118	59	,	,	PUNCT
ajfa-9354	118	60	m.	m.	NOUN
ajfa-9354	118	61	,	,	PUNCT
ajfa-9354	118	62	and	and	CCONJ
ajfa-9354	118	63	minu	minu	NOUN
ajfa-9354	118	64	,	,	PUNCT
ajfa-9354	118	65	m.	m.	NOUN
ajfa-9354	118	66	(	(	PUNCT
ajfa-9354	118	67	2014	2014	NUM
ajfa-9354	118	68	)	)	PUNCT
ajfa-9354	118	69	,	,	PUNCT
ajfa-9354	118	70	such	such	ADJ
ajfa-9354	118	71	objectives	objective	NOUN
ajfa-9354	118	72	are	be	AUX
ajfa-9354	118	73	as	as	SCONJ
ajfa-9354	118	74	follows	follow	VERB
ajfa-9354	118	75	:	:	PUNCT
ajfa-9354	118	76	firstly	firstly	ADV
ajfa-9354	118	77	,	,	PUNCT
ajfa-9354	118	78	it	it	PRON
ajfa-9354	118	79	contributes	contribute	VERB
ajfa-9354	118	80	in	in	ADP
ajfa-9354	118	81	asian	asian	ADJ
ajfa-9354	118	82	journal	journal	NOUN
ajfa-9354	118	83	of	of	ADP
ajfa-9354	118	84	finance	finance	PROPN
ajfa-9354	118	85	&	&	CCONJ
ajfa-9354	118	86	accounting	accounting	PROPN
ajfa-9354	118	87	issn	issn	PROPN
ajfa-9354	118	88	1946	1946	NUM
ajfa-9354	118	89	-	-	PUNCT
ajfa-9354	118	90	052x	052x	PROPN
ajfa-9354	118	91	2016	2016	NUM
ajfa-9354	118	92	,	,	PUNCT
ajfa-9354	118	93	vol	vol	NOUN
ajfa-9354	118	94	.	.	PROPN
ajfa-9354	118	95	8	8	NUM
ajfa-9354	118	96	,	,	PUNCT
ajfa-9354	118	97	no	no	INTJ
ajfa-9354	118	98	.	.	NOUN
ajfa-9354	118	99	2	2	NUM
ajfa-9354	118	100	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	118	101	55	55	NUM
ajfa-9354	118	102	creatingthe	creatingthe	ADJ
ajfa-9354	118	103	uniform	uniform	ADJ
ajfa-9354	118	104	accounting	accounting	NOUN
ajfa-9354	118	105	standards	standard	NOUN
ajfa-9354	118	106	,	,	PUNCT
ajfa-9354	118	107	establishment	establishment	NOUN
ajfa-9354	118	108	of	of	ADP
ajfa-9354	118	109	active	active	ADJ
ajfa-9354	118	110	and	and	CCONJ
ajfa-9354	118	111	semi	semi	ADJ
ajfa-9354	118	112	-	-	ADJ
ajfa-9354	118	113	active	active	ADJ
ajfa-9354	118	114	markets	market	NOUN
ajfa-9354	118	115	,	,	PUNCT
ajfa-9354	118	116	and	and	CCONJ
ajfa-9354	118	117	financial	financial	ADJ
ajfa-9354	118	118	statements	statement	NOUN
ajfa-9354	118	119	preparation	preparation	NOUN
ajfa-9354	118	120	with	with	ADP
ajfa-9354	118	121	integrated	integrate	VERB
ajfa-9354	118	122	quality	quality	NOUN
ajfa-9354	118	123	characteristics	characteristic	NOUN
ajfa-9354	118	124	.	.	PUNCT
ajfa-9354	119	1	this	this	PRON
ajfa-9354	119	2	is	be	AUX
ajfa-9354	119	3	consistent	consistent	ADJ
ajfa-9354	119	4	with	with	ADP
ajfa-9354	119	5	al	al	PROPN
ajfa-9354	119	6	-	-	PUNCT
ajfa-9354	119	7	najjar	najjar	PROPN
ajfa-9354	119	8	,	,	PUNCT
ajfa-9354	119	9	(	(	PUNCT
ajfa-9354	119	10	2013	2013	NUM
ajfa-9354	119	11	)	)	PUNCT
ajfa-9354	119	12	,	,	PUNCT
ajfa-9354	119	13	puspitasari	puspitasari	VERB
ajfa-9354	119	14	,	,	PUNCT
ajfa-9354	119	15	&	&	CCONJ
ajfa-9354	119	16	yurisandi	yurisandi	PROPN
ajfa-9354	119	17	(	(	PUNCT
ajfa-9354	119	18	2015	2015	NUM
ajfa-9354	119	19	)	)	PUNCT
ajfa-9354	119	20	,	,	PUNCT
ajfa-9354	119	21	and	and	CCONJ
ajfa-9354	119	22	kamel	kamel	PROPN
ajfa-9354	119	23	,	,	PUNCT
ajfa-9354	119	24	&	&	CCONJ
ajfa-9354	119	25	ani	ani	ADJ
ajfa-9354	119	26	,	,	PUNCT
ajfa-9354	119	27	(	(	PUNCT
ajfa-9354	119	28	2014	2014	NUM
ajfa-9354	119	29	)	)	PUNCT
ajfa-9354	119	30	studies	study	NOUN
ajfa-9354	119	31	.	.	PUNCT
ajfa-9354	120	1	secondly	secondly	ADV
ajfa-9354	120	2	,	,	PUNCT
ajfa-9354	120	3	it	it	PRON
ajfa-9354	120	4	develops	develop	VERB
ajfa-9354	120	5	accounting	account	VERB
ajfa-9354	120	6	,	,	PUNCT
ajfa-9354	120	7	cultural	cultural	ADJ
ajfa-9354	120	8	awareness	awareness	NOUN
ajfa-9354	120	9	and	and	CCONJ
ajfa-9354	120	10	supports	support	VERB
ajfa-9354	120	11	accounting	accounting	NOUN
ajfa-9354	120	12	profession	profession	NOUN
ajfa-9354	120	13	,	,	PUNCT
ajfa-9354	120	14	this	this	PRON
ajfa-9354	120	15	is	be	AUX
ajfa-9354	120	16	consistent	consistent	ADJ
ajfa-9354	120	17	with	with	ADP
ajfa-9354	120	18	carmona	carmona	PROPN
ajfa-9354	120	19	,	,	PUNCT
ajfa-9354	120	20	salvador	salvador	PROPN
ajfa-9354	120	21	&	&	CCONJ
ajfa-9354	120	22	marco	marco	PROPN
ajfa-9354	120	23	trombetta	trombetta	PROPN
ajfa-9354	120	24	(	(	PUNCT
ajfa-9354	120	25	2008	2008	NUM
ajfa-9354	120	26	)	)	PUNCT
ajfa-9354	120	27	,	,	PUNCT
ajfa-9354	120	28	zehri	zehri	NOUN
ajfa-9354	120	29	,	,	PUNCT
ajfa-9354	120	30	&	&	CCONJ
ajfa-9354	120	31	abdelbaki	abdelbaki	PROPN
ajfa-9354	120	32	,	,	PUNCT
ajfa-9354	120	33	(	(	PUNCT
ajfa-9354	120	34	2013	2013	NUM
ajfa-9354	120	35	)	)	PUNCT
ajfa-9354	120	36	studies	study	NOUN
ajfa-9354	120	37	.	.	PUNCT
ajfa-9354	121	1	thirdly	thirdly	ADV
ajfa-9354	121	2	,	,	PUNCT
ajfa-9354	121	3	it	it	PRON
ajfa-9354	121	4	contributes	contribute	VERB
ajfa-9354	121	5	in	in	ADP
ajfa-9354	121	6	attracting	attract	VERB
ajfa-9354	121	7	foreign	foreign	ADJ
ajfa-9354	121	8	investments	investment	NOUN
ajfa-9354	121	9	to	to	ADP
ajfa-9354	121	10	jordan	jordan	PROPN
ajfa-9354	121	11	,	,	PUNCT
ajfa-9354	121	12	reduces	reduce	VERB
ajfa-9354	121	13	difficulties	difficulty	NOUN
ajfa-9354	121	14	faced	face	VERB
ajfa-9354	121	15	by	by	ADP
ajfa-9354	121	16	investors	investor	NOUN
ajfa-9354	121	17	,	,	PUNCT
ajfa-9354	121	18	providing	provide	VERB
ajfa-9354	121	19	them	they	PRON
ajfa-9354	121	20	with	with	ADP
ajfa-9354	121	21	appropriate	appropriate	ADJ
ajfa-9354	121	22	investment	investment	NOUN
ajfa-9354	121	23	opportunities	opportunity	NOUN
ajfa-9354	121	24	,	,	PUNCT
ajfa-9354	121	25	and	and	CCONJ
ajfa-9354	121	26	it	it	PRON
ajfa-9354	121	27	gives	give	VERB
ajfa-9354	121	28	confidence	confidence	NOUN
ajfa-9354	121	29	to	to	ADP
ajfa-9354	121	30	customers	customer	NOUN
ajfa-9354	121	31	within	within	ADP
ajfa-9354	121	32	the	the	DET
ajfa-9354	121	33	financial	financial	ADJ
ajfa-9354	121	34	markets	market	NOUN
ajfa-9354	121	35	in	in	ADP
ajfa-9354	121	36	light	light	NOUN
ajfa-9354	121	37	of	of	ADP
ajfa-9354	121	38	the	the	DET
ajfa-9354	121	39	financial	financial	ADJ
ajfa-9354	121	40	crisis	crisis	NOUN
ajfa-9354	121	41	in	in	ADP
ajfa-9354	121	42	particular	particular	ADJ
ajfa-9354	121	43	.	.	PUNCT
ajfa-9354	122	1	this	this	PRON
ajfa-9354	122	2	is	be	AUX
ajfa-9354	122	3	consistent	consistent	ADJ
ajfa-9354	122	4	with	with	ADP
ajfa-9354	122	5	alqashi	alqashi	PROPN
ajfa-9354	122	6	and	and	CCONJ
ajfa-9354	122	7	,	,	PUNCT
ajfa-9354	122	8	al	al	PROPN
ajfa-9354	122	9	abadi	abadi	PROPN
ajfa-9354	122	10	(	(	PUNCT
ajfa-9354	122	11	2008	2008	NUM
ajfa-9354	122	12	)	)	PUNCT
ajfa-9354	122	13	,	,	PUNCT
ajfa-9354	122	14	and	and	CCONJ
ajfa-9354	122	15	kamel	kamel	PROPN
ajfa-9354	122	16	,	,	PUNCT
ajfa-9354	122	17	&	&	CCONJ
ajfa-9354	122	18	ani	ani	ADJ
ajfa-9354	122	19	,	,	PUNCT
ajfa-9354	122	20	(	(	PUNCT
ajfa-9354	122	21	2014	2014	NUM
ajfa-9354	122	22	)	)	PUNCT
ajfa-9354	122	23	studies	study	NOUN
ajfa-9354	122	24	.	.	PUNCT
ajfa-9354	123	1	fourthly	fourthly	ADV
ajfa-9354	123	2	,	,	PUNCT
ajfa-9354	123	3	it	it	PRON
ajfa-9354	123	4	contributes	contribute	VERB
ajfa-9354	123	5	to	to	ADP
ajfa-9354	123	6	providing	provide	VERB
ajfa-9354	123	7	sufficient	sufficient	ADJ
ajfa-9354	123	8	evidences	evidence	NOUN
ajfa-9354	123	9	for	for	ADP
ajfa-9354	123	10	assets	asset	NOUN
ajfa-9354	123	11	that	that	PRON
ajfa-9354	123	12	are	be	AUX
ajfa-9354	123	13	received	receive	VERB
ajfa-9354	123	14	or	or	CCONJ
ajfa-9354	123	15	obligations	obligation	NOUN
ajfa-9354	123	16	settled	settle	VERB
ajfa-9354	123	17	,	,	PUNCT
ajfa-9354	123	18	provide	provide	VERB
ajfa-9354	123	19	information	information	NOUN
ajfa-9354	123	20	about	about	ADP
ajfa-9354	123	21	interest	interest	NOUN
ajfa-9354	123	22	rates	rate	NOUN
ajfa-9354	123	23	and	and	CCONJ
ajfa-9354	123	24	return	return	VERB
ajfa-9354	123	25	on	on	ADP
ajfa-9354	123	26	assets	asset	NOUN
ajfa-9354	123	27	and	and	CCONJ
ajfa-9354	123	28	liabilities	liability	NOUN
ajfa-9354	123	29	listed	list	VERB
ajfa-9354	123	30	in	in	ADP
ajfa-9354	123	31	the	the	DET
ajfa-9354	123	32	market	market	NOUN
ajfa-9354	123	33	,	,	PUNCT
ajfa-9354	123	34	and	and	CCONJ
ajfa-9354	123	35	it	it	PRON
ajfa-9354	123	36	contributes	contribute	VERB
ajfa-9354	123	37	to	to	ADP
ajfa-9354	123	38	information	information	NOUN
ajfa-9354	123	39	providing	provide	VERB
ajfa-9354	123	40	related	relate	VERB
ajfa-9354	123	41	to	to	ADP
ajfa-9354	123	42	matched	match	VERB
ajfa-9354	123	43	and	and	CCONJ
ajfa-9354	123	44	similar	similar	ADJ
ajfa-9354	123	45	assets	asset	NOUN
ajfa-9354	123	46	.	.	PUNCT
ajfa-9354	124	1	finally	finally	ADV
ajfa-9354	124	2	,	,	PUNCT
ajfa-9354	124	3	it	it	PRON
ajfa-9354	124	4	contribute	contribute	VERB
ajfa-9354	124	5	in	in	ADP
ajfa-9354	124	6	meeting	meet	VERB
ajfa-9354	124	7	disclosure	disclosure	NOUN
ajfa-9354	124	8	requirements	requirement	NOUN
ajfa-9354	124	9	,	,	PUNCT
ajfa-9354	124	10	improving	improve	VERB
ajfa-9354	124	11	transparency	transparency	NOUN
ajfa-9354	124	12	level	level	NOUN
ajfa-9354	124	13	,	,	PUNCT
ajfa-9354	124	14	contributes	contribute	VERB
ajfa-9354	124	15	to	to	PART
ajfa-9354	124	16	provide	provide	VERB
ajfa-9354	124	17	additional	additional	ADJ
ajfa-9354	124	18	information	information	NOUN
ajfa-9354	124	19	regarding	regard	VERB
ajfa-9354	124	20	fluctuations	fluctuation	NOUN
ajfa-9354	124	21	in	in	ADP
ajfa-9354	124	22	general	general	ADJ
ajfa-9354	124	23	prices	price	NOUN
ajfa-9354	124	24	level	level	NOUN
ajfa-9354	124	25	,	,	PUNCT
ajfa-9354	124	26	and	and	CCONJ
ajfa-9354	124	27	disclosure	disclosure	NOUN
ajfa-9354	124	28	of	of	ADP
ajfa-9354	124	29	measurement	measurement	NOUN
ajfa-9354	124	30	at	at	ADP
ajfa-9354	124	31	fair	fair	ADJ
ajfa-9354	124	32	value	value	NOUN
ajfa-9354	124	33	contributes	contribute	VERB
ajfa-9354	124	34	in	in	ADP
ajfa-9354	124	35	reducing	reduce	VERB
ajfa-9354	124	36	financial	financial	ADJ
ajfa-9354	124	37	crises	crisis	NOUN
ajfa-9354	124	38	and	and	CCONJ
ajfa-9354	124	39	economic	economic	ADJ
ajfa-9354	124	40	risks	risk	NOUN
ajfa-9354	124	41	incidence	incidence	NOUN
ajfa-9354	124	42	.	.	PUNCT
ajfa-9354	125	1	this	this	PRON
ajfa-9354	125	2	is	be	AUX
ajfa-9354	125	3	consistent	consistent	ADJ
ajfa-9354	125	4	with	with	ADP
ajfa-9354	125	5	fayaz	fayaz	NOUN
ajfa-9354	125	6	,	,	PUNCT
ajfa-9354	125	7	barzegari	barzegari	ADJ
ajfa-9354	125	8	,	,	PUNCT
ajfa-9354	125	9	&	&	CCONJ
ajfa-9354	125	10	haneghah(2013	haneghah(2013	NUM
ajfa-9354	125	11	)	)	PUNCT
ajfa-9354	125	12	,	,	PUNCT
ajfa-9354	125	13	abdelmalek	abdelmalek	PROPN
ajfa-9354	125	14	,	,	PUNCT
ajfa-9354	125	15	z.	z.	PROPN
ajfa-9354	125	16	,	,	PUNCT
ajfa-9354	125	17	(	(	PUNCT
ajfa-9354	125	18	2015	2015	NUM
ajfa-9354	125	19	)	)	PUNCT
ajfa-9354	125	20	,	,	PUNCT
ajfa-9354	125	21	and	and	CCONJ
ajfa-9354	125	22	ionaşcu	ionaşcu	ADV
ajfa-9354	125	23	,	,	PUNCT
ajfa-9354	125	24	m.	m.	NOUN
ajfa-9354	125	25	,	,	PUNCT
ajfa-9354	125	26	ionaşcu	ionaşcu	ADV
ajfa-9354	125	27	,	,	PUNCT
ajfa-9354	125	28	i.	i.	PROPN
ajfa-9354	125	29	,	,	PUNCT
ajfa-9354	125	30	săcărin	săcărin	ADJ
ajfa-9354	125	31	,	,	PUNCT
ajfa-9354	125	32	m.	m.	NOUN
ajfa-9354	125	33	,	,	PUNCT
ajfa-9354	125	34	and	and	CCONJ
ajfa-9354	125	35	minu	minu	NOUN
ajfa-9354	125	36	,	,	PUNCT
ajfa-9354	125	37	m.	m.	NOUN
ajfa-9354	125	38	(	(	PUNCT
ajfa-9354	125	39	2014	2014	NUM
ajfa-9354	125	40	)	)	PUNCT
ajfa-9354	125	41	studies	study	NOUN
ajfa-9354	125	42	.	.	PUNCT
ajfa-9354	126	1	the	the	DET
ajfa-9354	126	2	researcher	researcher	NOUN
ajfa-9354	126	3	had	have	AUX
ajfa-9354	126	4	set	set	VERB
ajfa-9354	126	5	some	some	DET
ajfa-9354	126	6	recommendations	recommendation	NOUN
ajfa-9354	126	7	as	as	SCONJ
ajfa-9354	126	8	follows	follow	VERB
ajfa-9354	126	9	:	:	PUNCT
ajfa-9354	126	10	firstly	firstly	ADV
ajfa-9354	126	11	,	,	PUNCT
ajfa-9354	126	12	emphasizing	emphasize	VERB
ajfa-9354	126	13	on	on	ADP
ajfa-9354	126	14	application	application	NOUN
ajfa-9354	126	15	importance	importance	NOUN
ajfa-9354	126	16	(	(	PUNCT
ajfa-9354	126	17	ias	ias	PROPN
ajfa-9354	126	18	/	/	SYM
ajfa-9354	126	19	ifrs	ifrs	PROPN
ajfa-9354	126	20	)	)	PUNCT
ajfa-9354	126	21	,	,	PUNCT
ajfa-9354	126	22	and	and	CCONJ
ajfa-9354	126	23	exerting	exert	VERB
ajfa-9354	126	24	the	the	DET
ajfa-9354	126	25	necessary	necessary	ADJ
ajfa-9354	126	26	efforts	effort	NOUN
ajfa-9354	126	27	to	to	PART
ajfa-9354	126	28	conclude	conclude	VERB
ajfa-9354	126	29	real	real	ADJ
ajfa-9354	126	30	scale	scale	NOUN
ajfa-9354	126	31	on	on	ADP
ajfa-9354	126	32	which	which	PRON
ajfa-9354	126	33	companies	company	NOUN
ajfa-9354	126	34	can	can	AUX
ajfa-9354	126	35	depend	depend	VERB
ajfa-9354	126	36	on	on	ADP
ajfa-9354	126	37	in	in	ADP
ajfa-9354	126	38	application	application	NOUN
ajfa-9354	126	39	of	of	ADP
ajfa-9354	126	40	fair	fair	ADJ
ajfa-9354	126	41	value	value	NOUN
ajfa-9354	126	42	accounting	accounting	NOUN
ajfa-9354	126	43	measurement	measurement	NOUN
ajfa-9354	126	44	,	,	PUNCT
ajfa-9354	126	45	such	such	ADJ
ajfa-9354	126	46	as	as	ADP
ajfa-9354	126	47	the	the	DET
ajfa-9354	126	48	creation	creation	NOUN
ajfa-9354	126	49	of	of	ADP
ajfa-9354	126	50	active	active	ADJ
ajfa-9354	126	51	markets	market	NOUN
ajfa-9354	126	52	,	,	PUNCT
ajfa-9354	126	53	and	and	CCONJ
ajfa-9354	126	54	semi	semi	ADJ
ajfa-9354	126	55	-	-	ADJ
ajfa-9354	126	56	active	active	ADJ
ajfa-9354	126	57	.	.	PUNCT
ajfa-9354	127	1	secondly	secondly	ADV
ajfa-9354	127	2	,	,	PUNCT
ajfa-9354	127	3	governmental	governmental	ADJ
ajfa-9354	127	4	agencies	agency	NOUN
ajfa-9354	127	5	have	have	VERB
ajfa-9354	127	6	to	to	PART
ajfa-9354	127	7	support	support	VERB
ajfa-9354	127	8	through	through	ADP
ajfa-9354	127	9	attracting	attract	VERB
ajfa-9354	127	10	foreign	foreign	ADJ
ajfa-9354	127	11	investment	investment	NOUN
ajfa-9354	127	12	by	by	ADP
ajfa-9354	127	13	issuing	issue	VERB
ajfa-9354	127	14	laws	law	NOUN
ajfa-9354	127	15	that	that	PRON
ajfa-9354	127	16	encourage	encourage	VERB
ajfa-9354	127	17	investment	investment	NOUN
ajfa-9354	127	18	,	,	PUNCT
ajfa-9354	127	19	to	to	PART
ajfa-9354	127	20	create	create	VERB
ajfa-9354	127	21	investment	investment	NOUN
ajfa-9354	127	22	markets	market	NOUN
ajfa-9354	127	23	and	and	CCONJ
ajfa-9354	127	24	jordanian	jordanian	ADJ
ajfa-9354	127	25	market	market	NOUN
ajfa-9354	127	26	opening	opening	NOUN
ajfa-9354	127	27	on	on	ADP
ajfa-9354	127	28	global	global	ADJ
ajfa-9354	127	29	markets	market	NOUN
ajfa-9354	127	30	.	.	PUNCT
ajfa-9354	128	1	thirdly	thirdly	ADV
ajfa-9354	128	2	,	,	PUNCT
ajfa-9354	128	3	intensify	intensify	VERB
ajfa-9354	128	4	holding	hold	VERB
ajfa-9354	128	5	meetings	meeting	NOUN
ajfa-9354	128	6	and	and	CCONJ
ajfa-9354	128	7	training	training	NOUN
ajfa-9354	128	8	courses	course	NOUN
ajfa-9354	128	9	by	by	ADP
ajfa-9354	128	10	professional	professional	ADJ
ajfa-9354	128	11	and	and	CCONJ
ajfa-9354	128	12	academic	academic	ADJ
ajfa-9354	128	13	bodies	body	NOUN
ajfa-9354	128	14	to	to	PART
ajfa-9354	128	15	raise	raise	VERB
ajfa-9354	128	16	awareness	awareness	NOUN
ajfa-9354	128	17	regarding	regard	VERB
ajfa-9354	128	18	the	the	DET
ajfa-9354	128	19	importance	importance	NOUN
ajfa-9354	128	20	of	of	ADP
ajfa-9354	128	21	proper	proper	ADJ
ajfa-9354	128	22	measurement	measurement	NOUN
ajfa-9354	128	23	and	and	CCONJ
ajfa-9354	128	24	disclosure	disclosure	NOUN
ajfa-9354	128	25	of	of	ADP
ajfa-9354	128	26	fair	fair	ADJ
ajfa-9354	128	27	value	value	NOUN
ajfa-9354	128	28	for	for	ADP
ajfa-9354	128	29	beneficiaries	beneficiary	NOUN
ajfa-9354	128	30	.	.	PUNCT
ajfa-9354	129	1	fourthly	fourthly	ADV
ajfa-9354	129	2	,	,	PUNCT
ajfa-9354	129	3	to	to	PART
ajfa-9354	129	4	perform	perform	VERB
ajfa-9354	129	5	continuous	continuous	ADJ
ajfa-9354	129	6	contact	contact	NOUN
ajfa-9354	129	7	with	with	ADP
ajfa-9354	129	8	external	external	ADJ
ajfa-9354	129	9	experts	expert	NOUN
ajfa-9354	129	10	and	and	CCONJ
ajfa-9354	129	11	advisors	advisor	NOUN
ajfa-9354	129	12	from	from	ADP
ajfa-9354	129	13	active	active	ADJ
ajfa-9354	129	14	global	global	ADJ
ajfa-9354	129	15	financial	financial	ADJ
ajfa-9354	129	16	markets	market	NOUN
ajfa-9354	129	17	when	when	SCONJ
ajfa-9354	129	18	using	use	VERB
ajfa-9354	129	19	fair	fair	ADJ
ajfa-9354	129	20	value	value	NOUN
ajfa-9354	129	21	measurement	measurement	NOUN
ajfa-9354	129	22	and	and	CCONJ
ajfa-9354	129	23	disclosure	disclosure	NOUN
ajfa-9354	129	24	.	.	PUNCT
ajfa-9354	130	1	fifthly	fifthly	ADV
ajfa-9354	130	2	,	,	PUNCT
ajfa-9354	130	3	in	in	ADP
ajfa-9354	130	4	order	order	NOUN
ajfa-9354	130	5	to	to	PART
ajfa-9354	130	6	do	do	AUX
ajfa-9354	130	7	joint	joint	ADJ
ajfa-9354	130	8	coordination	coordination	NOUN
ajfa-9354	130	9	between	between	ADP
ajfa-9354	130	10	arab	arab	ADJ
ajfa-9354	130	11	countries	country	NOUN
ajfa-9354	130	12	in	in	ADP
ajfa-9354	130	13	asia	asia	PROPN
ajfa-9354	130	14	continent	continent	PROPN
ajfa-9354	130	15	of	of	ADP
ajfa-9354	130	16	to	to	PART
ajfa-9354	130	17	create	create	VERB
ajfa-9354	130	18	an	an	DET
ajfa-9354	130	19	active	active	ADJ
ajfa-9354	130	20	market	market	NOUN
ajfa-9354	130	21	in	in	ADP
ajfa-9354	130	22	which	which	PRON
ajfa-9354	130	23	the	the	DET
ajfa-9354	130	24	fair	fair	ADJ
ajfa-9354	130	25	value	value	NOUN
ajfa-9354	130	26	measurement	measurement	NOUN
ajfa-9354	130	27	is	be	AUX
ajfa-9354	130	28	used	use	VERB
ajfa-9354	130	29	.	.	PUNCT
ajfa-9354	131	1	finally	finally	ADV
ajfa-9354	131	2	,	,	PUNCT
ajfa-9354	131	3	to	to	PART
ajfa-9354	131	4	update	update	VERB
ajfa-9354	131	5	systems	system	NOUN
ajfa-9354	131	6	and	and	CCONJ
ajfa-9354	131	7	software	software	NOUN
ajfa-9354	131	8	applied	apply	VERB
ajfa-9354	131	9	in	in	ADP
ajfa-9354	131	10	public	public	ADJ
ajfa-9354	131	11	shareholding	shareholding	NOUN
ajfa-9354	131	12	companies	company	NOUN
ajfa-9354	131	13	so	so	SCONJ
ajfa-9354	131	14	that	that	SCONJ
ajfa-9354	131	15	they	they	PRON
ajfa-9354	131	16	will	will	AUX
ajfa-9354	131	17	comply	comply	VERB
ajfa-9354	131	18	with	with	ADP
ajfa-9354	131	19	measurement	measurement	NOUN
ajfa-9354	131	20	and	and	CCONJ
ajfa-9354	131	21	accounting	accounting	NOUN
ajfa-9354	131	22	disclosure	disclosure	NOUN
ajfa-9354	131	23	requirements	requirement	NOUN
ajfa-9354	131	24	for	for	ADP
ajfa-9354	131	25	fair	fair	ADJ
ajfa-9354	131	26	value	value	NOUN
ajfa-9354	131	27	.	.	PUNCT
ajfa-9354	132	1	references	reference	NOUN
ajfa-9354	132	2	abdelmalek	abdelmalek	PROPN
ajfa-9354	132	3	,	,	PUNCT
ajfa-9354	132	4	z.	z.	PROPN
ajfa-9354	132	5	(	(	PUNCT
ajfa-9354	132	6	2015	2015	NUM
ajfa-9354	132	7	)	)	PUNCT
ajfa-9354	132	8	.	.	PUNCT
ajfa-9354	133	1	measurement	measurement	NOUN
ajfa-9354	133	2	and	and	CCONJ
ajfa-9354	133	3	disclosure	disclosure	NOUN
ajfa-9354	133	4	of	of	ADP
ajfa-9354	133	5	elements	element	NOUN
ajfa-9354	133	6	of	of	ADP
ajfa-9354	133	7	financial	financial	ADJ
ajfa-9354	133	8	statements	statement	NOUN
ajfa-9354	133	9	,	,	PUNCT
ajfa-9354	133	10	in	in	ADP
ajfa-9354	133	11	light	light	NOUN
ajfa-9354	133	12	of	of	ADP
ajfa-9354	133	13	the	the	DET
ajfa-9354	133	14	financial	financial	ADJ
ajfa-9354	133	15	accounting	accounting	NOUN
ajfa-9354	133	16	system	system	NOUN
ajfa-9354	133	17	,	,	PUNCT
ajfa-9354	133	18	unpublished	unpublished	ADJ
ajfa-9354	133	19	master	master	NOUN
ajfa-9354	133	20	thesis	thesis	NOUN
ajfa-9354	133	21	in	in	ADP
ajfa-9354	133	22	accounting	accounting	NOUN
ajfa-9354	133	23	,	,	PUNCT
ajfa-9354	133	24	university	university	NOUN
ajfa-9354	133	25	mhamed	mhamed	NOUN
ajfa-9354	133	26	bougra	bougra	NOUN
ajfa-9354	133	27	-	-	PUNCT
ajfa-9354	133	28	boumerdas	boumerda	NOUN
ajfa-9354	133	29	,	,	PUNCT
ajfa-9354	133	30	algeria	algeria	PROPN
ajfa-9354	133	31	.	.	PUNCT
ajfa-9354	134	1	available	available	ADJ
ajfa-9354	134	2	on	on	ADP
ajfa-9354	134	3	:	:	PUNCT
ajfa-9354	134	4	http://dlibrary.univ-boumerdes.dz:8080/bitstream/123456789/2184/1/zine.pdf	http://dlibrary.univ-boumerdes.dz:8080/bitstream/123456789/2184/1/zine.pdf	PROPN
ajfa-9354	134	5	abdul	abdul	PROPN
ajfa-9354	134	6	hamid	hamid	PROPN
ajfa-9354	134	7	,	,	PUNCT
ajfa-9354	134	8	h.	h.	PROPN
ajfa-9354	134	9	(	(	PUNCT
ajfa-9354	134	10	2010	2010	NUM
ajfa-9354	134	11	)	)	PUNCT
ajfa-9354	134	12	.	.	PUNCT
ajfa-9354	135	1	the	the	DET
ajfa-9354	135	2	importance	importance	NOUN
ajfa-9354	135	3	of	of	ADP
ajfa-9354	135	4	the	the	DET
ajfa-9354	135	5	transition	transition	NOUN
ajfa-9354	135	6	to	to	ADP
ajfa-9354	135	7	international	international	ADJ
ajfa-9354	135	8	standards	standard	NOUN
ajfa-9354	135	9	of	of	ADP
ajfa-9354	135	10	accounting	accounting	NOUN
ajfa-9354	135	11	and	and	CCONJ
ajfa-9354	135	12	financial	financial	ADJ
ajfa-9354	135	13	information	information	NOUN
ajfa-9354	135	14	(	(	PUNCT
ajfa-9354	135	15	ias	ias	PROPN
ajfa-9354	135	16	/	/	SYM
ajfa-9354	135	17	ifrs	ifrs	PROPN
ajfa-9354	135	18	)	)	PUNCT
ajfa-9354	135	19	as	as	ADP
ajfa-9354	135	20	a	a	DET
ajfa-9354	135	21	framework	framework	NOUN
ajfa-9354	135	22	to	to	PART
ajfa-9354	135	23	activate	activate	VERB
ajfa-9354	135	24	corporate	corporate	ADJ
ajfa-9354	135	25	governance	governance	NOUN
ajfa-9354	135	26	,	,	PUNCT
ajfa-9354	135	27	unpublished	unpublished	ADJ
ajfa-9354	135	28	master	master	NOUN
ajfa-9354	135	29	thesis	thesis	NOUN
ajfa-9354	135	30	in	in	ADP
ajfa-9354	135	31	accounting	accounting	NOUN
ajfa-9354	135	32	and	and	CCONJ
ajfa-9354	135	33	auditing	auditing	NOUN
ajfa-9354	135	34	,	,	PUNCT
ajfa-9354	135	35	the	the	DET
ajfa-9354	135	36	university	university	PROPN
ajfa-9354	135	37	of	of	ADP
ajfa-9354	135	38	algiers	algiers	PROPN
ajfa-9354	135	39	,	,	PUNCT
ajfa-9354	135	40	algeria	algeria	PROPN
ajfa-9354	135	41	.	.	PUNCT
ajfa-9354	136	1	asian	asian	PROPN
ajfa-9354	136	2	journal	journal	PROPN
ajfa-9354	136	3	of	of	ADP
ajfa-9354	136	4	finance	finance	PROPN
ajfa-9354	136	5	&	&	CCONJ
ajfa-9354	136	6	accounting	accounting	PROPN
ajfa-9354	136	7	issn	issn	PROPN
ajfa-9354	136	8	1946	1946	NUM
ajfa-9354	136	9	-	-	PUNCT
ajfa-9354	136	10	052x	052x	PROPN
ajfa-9354	136	11	2016	2016	NUM
ajfa-9354	136	12	,	,	PUNCT
ajfa-9354	136	13	vol	vol	NOUN
ajfa-9354	136	14	.	.	PROPN
ajfa-9354	136	15	8	8	NUM
ajfa-9354	136	16	,	,	PUNCT
ajfa-9354	136	17	no	no	INTJ
ajfa-9354	136	18	.	.	NOUN
ajfa-9354	136	19	2	2	NUM
ajfa-9354	137	1	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9354	137	2	56	56	NUM
ajfa-9354	137	3	abdullah	abdullah	PROPN
ajfa-9354	137	4	,	,	PUNCT
ajfa-9354	137	5	r.	r.	PROPN
ajfa-9354	137	6	j.	j.	PROPN
ajfa-9354	137	7	(	(	PUNCT
ajfa-9354	137	8	1992	1992	NUM
ajfa-9354	137	9	)	)	PUNCT
ajfa-9354	137	10	.	.	PUNCT
ajfa-9354	138	1	international	international	ADJ
ajfa-9354	138	2	accounting	accounting	NOUN
ajfa-9354	138	3	standards	standard	NOUN
ajfa-9354	138	4	,	,	PUNCT
ajfa-9354	138	5	and	and	CCONJ
ajfa-9354	138	6	growing	grow	VERB
ajfa-9354	138	7	countries	country	NOUN
ajfa-9354	138	8	,	,	PUNCT
ajfa-9354	138	9	the	the	DET
ajfa-9354	138	10	ninth	ninth	ADJ
ajfa-9354	138	11	arab	arab	ADJ
ajfa-9354	138	12	scientific	scientific	ADJ
ajfa-9354	138	13	conference	conference	NOUN
ajfa-9354	138	14	of	of	ADP
ajfa-9354	138	15	accounting	accounting	NOUN
ajfa-9354	138	16	standards	standard	NOUN
ajfa-9354	138	17	and	and	CCONJ
ajfa-9354	138	18	audit	audit	NOUN
ajfa-9354	138	19	evidence	evidence	NOUN
ajfa-9354	138	20	,	,	PUNCT
ajfa-9354	138	21	amman	amman	PROPN
ajfa-9354	138	22	,	,	PUNCT
ajfa-9354	138	23	jordan	jordan	PROPN
ajfa-9354	138	24	.	.	PUNCT
ajfa-9354	139	1	abu	abu	PROPN
ajfa-9354	139	2	-	-	PUNCT
ajfa-9354	139	3	nassar	nassar	PROPN
ajfa-9354	139	4	m.	m.	PROPN
ajfa-9354	139	5	,	,	PUNCT
ajfa-9354	139	6	&	&	CCONJ
ajfa-9354	139	7	humidat	humidat	PROPN
ajfa-9354	139	8	j.	j.	PROPN
ajfa-9354	139	9	(	(	PUNCT
ajfa-9354	139	10	2013).accounting	2013).accounting	NUM
ajfa-9354	139	11	standard	standard	NOUN
ajfa-9354	139	12	's	's	PART
ajfa-9354	139	13	and	and	CCONJ
ajfa-9354	139	14	international	international	ADJ
ajfa-9354	139	15	financial	financial	ADJ
ajfa-9354	139	16	reporting	reporting	NOUN
ajfa-9354	139	17	,	,	PUNCT
ajfa-9354	139	18	dar	dar	PROPN
ajfa-9354	139	19	wael	wael	PROPN
ajfa-9354	139	20	,	,	PUNCT
ajfa-9354	139	21	jordan	jordan	PROPN
ajfa-9354	139	22	,	,	PUNCT
ajfa-9354	139	23	amman	amman	PROPN
ajfa-9354	139	24	.	.	PUNCT
ajfa-9354	140	1	alhaj	alhaj	PROPN
ajfa-9354	140	2	ahmad	ahmad	PROPN
ajfa-9354	140	3	,	,	PUNCT
ajfa-9354	140	4	f.	f.	PROPN
ajfa-9354	140	5	,	,	PUNCT
ajfa-9354	140	6	&	&	CCONJ
ajfa-9354	140	7	aladwan	aladwan	PROPN
ajfa-9354	140	8	,	,	PUNCT
ajfa-9354	140	9	m.	m.	NOUN
ajfa-9354	140	10	(	(	PUNCT
ajfa-9354	140	11	2015	2015	NUM
ajfa-9354	140	12	)	)	PUNCT
ajfa-9354	140	13	.	.	PUNCT
ajfa-9354	141	1	the	the	DET
ajfa-9354	141	2	effect	effect	NOUN
ajfa-9354	141	3	of	of	ADP
ajfa-9354	141	4	fair	fair	ADJ
ajfa-9354	141	5	value	value	NOUN
ajfa-9354	141	6	accounting	account	VERB
ajfa-9354	141	7	on	on	ADP
ajfa-9354	141	8	jordanian	jordanian	ADJ
ajfa-9354	141	9	investment	investment	NOUN
ajfa-9354	141	10	properties	property	NOUN
ajfa-9354	141	11	an	an	DET
ajfa-9354	141	12	empirical	empirical	ADJ
ajfa-9354	141	13	study	study	NOUN
ajfa-9354	141	14	on	on	ADP
ajfa-9354	141	15	jordanian	jordanian	ADJ
ajfa-9354	141	16	listed	list	VERB
ajfa-9354	141	17	real	real	ADJ
ajfa-9354	141	18	estate	estate	NOUN
ajfa-9354	141	19	companies	company	NOUN
ajfa-9354	141	20	,	,	PUNCT
ajfa-9354	141	21	international	international	ADJ
ajfa-9354	141	22	journal	journal	NOUN
ajfa-9354	141	23	of	of	ADP
ajfa-9354	141	24	financial	financial	ADJ
ajfa-9354	141	25	research	research	NOUN
ajfa-9354	141	26	,	,	PUNCT
ajfa-9354	141	27	6(4	6(4	NUM
ajfa-9354	141	28	)	)	PUNCT
ajfa-9354	141	29	,	,	PUNCT
ajfa-9354	141	30	99	99	NUM
ajfa-9354	141	31	-	-	SYM
ajfa-9354	141	32	113	113	NUM
ajfa-9354	141	33	.	.	PUNCT
ajfa-9354	142	1	http://dx.doi.org/10.5430/ijfr.v6n4p99	http://dx.doi.org/10.5430/ijfr.v6n4p99	PROPN
ajfa-9354	142	2	alqashi	alqashi	PROPN
ajfa-9354	142	3	,	,	PUNCT
ajfa-9354	142	4	t.	t.	PROPN
ajfa-9354	142	5	(	(	PUNCT
ajfa-9354	142	6	2008	2008	NUM
ajfa-9354	142	7	)	)	PUNCT
ajfa-9354	142	8	.	.	PUNCT
ajfa-9354	143	1	the	the	DET
ajfa-9354	143	2	adopted	adopt	VERB
ajfa-9354	143	3	policy	policy	NOUN
ajfa-9354	143	4	in	in	ADP
ajfa-9354	143	5	classifying	classify	VERB
ajfa-9354	143	6	investments	investment	NOUN
ajfa-9354	143	7	in	in	ADP
ajfa-9354	143	8	securities	security	NOUN
ajfa-9354	143	9	as	as	ADP
ajfa-9354	143	10	per	per	ADP
ajfa-9354	143	11	ias	ias	NOUN
ajfa-9354	143	12	39	39	NUM
ajfa-9354	143	13	in	in	ADP
ajfa-9354	143	14	jordanian	jordanian	ADJ
ajfa-9354	143	15	public	public	ADJ
ajfa-9354	143	16	companies	company	NOUN
ajfa-9354	143	17	,	,	PUNCT
ajfa-9354	143	18	arab	arab	ADJ
ajfa-9354	143	19	journal	journal	PROPN
ajfa-9354	143	20	of	of	ADP
ajfa-9354	143	21	management	management	NOUN
ajfa-9354	143	22	,	,	PUNCT
ajfa-9354	143	23	the	the	DET
ajfa-9354	143	24	arab	arab	ADJ
ajfa-9354	143	25	organization	organization	NOUN
ajfa-9354	143	26	for	for	ADP
ajfa-9354	143	27	management	management	NOUN
ajfa-9354	143	28	,	,	PUNCT
ajfa-9354	143	29	league	league	NOUN
ajfa-9354	143	30	of	of	ADP
ajfa-9354	143	31	arab	arab	ADJ
ajfa-9354	143	32	states	state	NOUN
ajfa-9354	143	33	,	,	PUNCT
ajfa-9354	143	34	28(2	28(2	NUM
ajfa-9354	143	35	)	)	PUNCT
ajfa-9354	143	36	,	,	PUNCT
ajfa-9354	143	37	85	85	NUM
ajfa-9354	143	38	-	-	SYM
ajfa-9354	143	39	110	110	NUM
ajfa-9354	143	40	.	.	PUNCT
ajfa-9354	144	1	alqashi	alqashi	PROPN
ajfa-9354	144	2	,	,	PUNCT
ajfa-9354	144	3	t.	t.	PROPN
ajfa-9354	144	4	,	,	PUNCT
ajfa-9354	144	5	&	&	CCONJ
ajfa-9354	144	6	al	al	PROPN
ajfa-9354	144	7	abadi	abadi	PROPN
ajfa-9354	144	8	,	,	PUNCT
ajfa-9354	144	9	h.	h.	PROPN
ajfa-9354	144	10	(	(	PUNCT
ajfa-9354	144	11	2009	2009	NUM
ajfa-9354	144	12	)	)	PUNCT
ajfa-9354	144	13	.	.	PUNCT
ajfa-9354	145	1	the	the	DET
ajfa-9354	145	2	impact	impact	NOUN
ajfa-9354	145	3	of	of	ADP
ajfa-9354	145	4	the	the	DET
ajfa-9354	145	5	application	application	NOUN
ajfa-9354	145	6	of	of	ADP
ajfa-9354	145	7	international	international	ADJ
ajfa-9354	145	8	accounting	accounting	NOUN
ajfa-9354	145	9	standards	standard	NOUN
ajfa-9354	145	10	in	in	ADP
ajfa-9354	145	11	the	the	DET
ajfa-9354	145	12	jordanian	jordanian	ADJ
ajfa-9354	145	13	companies	company	NOUN
ajfa-9354	145	14	to	to	PART
ajfa-9354	145	15	attract	attract	VERB
ajfa-9354	145	16	the	the	DET
ajfa-9354	145	17	foreign	foreign	ADJ
ajfa-9354	145	18	direct	direct	ADJ
ajfa-9354	145	19	investment	investment	NOUN
ajfa-9354	145	20	,	,	PUNCT
ajfa-9354	145	21	arab	arab	ADJ
ajfa-9354	145	22	journal	journal	PROPN
ajfa-9354	145	23	of	of	ADP
ajfa-9354	145	24	management	management	NOUN
ajfa-9354	145	25	,	,	PUNCT
ajfa-9354	145	26	the	the	DET
ajfa-9354	145	27	arab	arab	ADJ
ajfa-9354	145	28	organization	organization	NOUN
ajfa-9354	145	29	for	for	ADP
ajfa-9354	145	30	management	management	NOUN
ajfa-9354	145	31	,	,	PUNCT
ajfa-9354	145	32	league	league	NOUN
ajfa-9354	145	33	of	of	ADP
ajfa-9354	145	34	arab	arab	ADJ
ajfa-9354	145	35	states	state	NOUN
ajfa-9354	145	36	,	,	PUNCT
ajfa-9354	145	37	29(2	29(2	NUM
ajfa-9354	145	38	)	)	PUNCT
ajfa-9354	145	39	,	,	PUNCT
ajfa-9354	145	40	cairo	cairo	PROPN
ajfa-9354	145	41	.	.	PUNCT
ajfa-9354	146	1	aryan	aryan	PROPN
ajfa-9354	146	2	,	,	PUNCT
ajfa-9354	146	3	i.	i.	PROPN
ajfa-9354	146	4	(	(	PUNCT
ajfa-9354	146	5	2016	2016	NUM
ajfa-9354	146	6	)	)	PUNCT
ajfa-9354	146	7	.	.	PUNCT
ajfa-9354	147	1	the	the	DET
ajfa-9354	147	2	quality	quality	NOUN
ajfa-9354	147	3	of	of	ADP
ajfa-9354	147	4	fair	fair	ADJ
ajfa-9354	147	5	value	value	NOUN
ajfa-9354	147	6	measurements	measurement	NOUN
ajfa-9354	147	7	for	for	ADP
ajfa-9354	147	8	non	non	ADJ
ajfa-9354	147	9	-	-	ADJ
ajfa-9354	147	10	financial	financial	ADJ
ajfa-9354	147	11	assets	asset	NOUN
ajfa-9354	147	12	.	.	PUNCT
ajfa-9354	148	1	global	global	ADJ
ajfa-9354	148	2	advanced	advanced	ADJ
ajfa-9354	148	3	research	research	PROPN
ajfa-9354	148	4	journal	journal	NOUN
ajfa-9354	148	5	of	of	ADP
ajfa-9354	148	6	management	management	NOUN
ajfa-9354	148	7	and	and	CCONJ
ajfa-9354	148	8	business	business	NOUN
ajfa-9354	148	9	studies	study	NOUN
ajfa-9354	148	10	,	,	PUNCT
ajfa-9354	148	11	5(1	5(1	NUM
ajfa-9354	148	12	)	)	PUNCT
ajfa-9354	148	13	,	,	PUNCT
ajfa-9354	148	14	11	11	NUM
ajfa-9354	148	15	-	-	SYM
ajfa-9354	148	16	17	17	NUM
ajfa-9354	148	17	.	.	PUNCT
ajfa-9354	149	1	available	available	ADJ
ajfa-9354	149	2	online	online	PROPN
ajfa-9354	149	3	http://garj.org/garjmbs/index.htm	http://garj.org/garjmbs/index.htm	X
ajfa-9354	149	4	al	al	PROPN
ajfa-9354	149	5	-	-	PUNCT
ajfa-9354	149	6	najjar	najjar	PROPN
ajfa-9354	149	7	,	,	PUNCT
ajfa-9354	149	8	j.	j.	PROPN
ajfa-9354	149	9	(	(	PUNCT
ajfa-9354	149	10	2013	2013	NUM
ajfa-9354	149	11	)	)	PUNCT
ajfa-9354	149	12	.	.	PUNCT
ajfa-9354	150	1	the	the	DET
ajfa-9354	150	2	impact	impact	NOUN
ajfa-9354	150	3	of	of	ADP
ajfa-9354	150	4	applying	apply	VERB
ajfa-9354	150	5	fair	fair	ADJ
ajfa-9354	150	6	value	value	NOUN
ajfa-9354	150	7	accounting	account	VERB
ajfa-9354	150	8	on	on	ADP
ajfa-9354	150	9	the	the	DET
ajfa-9354	150	10	reliability	reliability	NOUN
ajfa-9354	150	11	and	and	CCONJ
ajfa-9354	150	12	appropriateness	appropriateness	NOUN
ajfa-9354	150	13	of	of	ADP
ajfa-9354	150	14	financial	financial	ADJ
ajfa-9354	150	15	statements	statement	NOUN
ajfa-9354	150	16	information	information	NOUN
ajfa-9354	150	17	issued	issue	VERB
ajfa-9354	150	18	by	by	ADP
ajfa-9354	150	19	the	the	DET
ajfa-9354	150	20	palestinian	palestinian	ADJ
ajfa-9354	150	21	corporations	corporation	NOUN
ajfa-9354	150	22	:	:	PUNCT
ajfa-9354	150	23	an	an	DET
ajfa-9354	150	24	empirical	empirical	ADJ
ajfa-9354	150	25	study	study	NOUN
ajfa-9354	150	26	from	from	ADP
ajfa-9354	150	27	the	the	DET
ajfa-9354	150	28	viewpoint	viewpoint	NOUN
ajfa-9354	150	29	of	of	ADP
ajfa-9354	150	30	auditors	auditor	NOUN
ajfa-9354	150	31	and	and	CCONJ
ajfa-9354	150	32	financial	financial	ADJ
ajfa-9354	150	33	managers	manager	NOUN
ajfa-9354	150	34	,	,	PUNCT
ajfa-9354	150	35	jordan	jordan	PROPN
ajfa-9354	150	36	journal	journal	PROPN
ajfa-9354	150	37	of	of	ADP
ajfa-9354	150	38	business	business	PROPN
ajfa-9354	150	39	administration	administration	PROPN
ajfa-9354	150	40	,	,	PUNCT
ajfa-9354	150	41	9(3	9(3	NUM
ajfa-9354	150	42	)	)	PUNCT
ajfa-9354	150	43	,	,	PUNCT
ajfa-9354	150	44	493	493	NUM
ajfa-9354	150	45	-	-	SYM
ajfa-9354	150	46	465	465	NUM
ajfa-9354	150	47	.	.	PUNCT
ajfa-9354	151	1	awad	awad	PROPN
ajfa-9354	151	2	,	,	PUNCT
ajfa-9354	151	3	m.	m.	NOUN
ajfa-9354	151	4	t.	t.	PROPN
ajfa-9354	151	5	(	(	PUNCT
ajfa-9354	151	6	2000	2000	NUM
ajfa-9354	151	7	)	)	PUNCT
ajfa-9354	151	8	.	.	PUNCT
ajfa-9354	152	1	introduction	introduction	NOUN
ajfa-9354	152	2	to	to	ADP
ajfa-9354	152	3	the	the	DET
ajfa-9354	152	4	standard	standard	ADJ
ajfa-9354	152	5	statistics	statistic	NOUN
ajfa-9354	152	6	,	,	PUNCT
ajfa-9354	152	7	amman	amman	PROPN
ajfa-9354	152	8	,	,	PUNCT
ajfa-9354	152	9	jordan	jordan	PROPN
ajfa-9354	152	10	university	university	PROPN
ajfa-9354	152	11	publications	publication	NOUN
ajfa-9354	152	12	.	.	PUNCT
ajfa-9354	153	1	al	al	PROPN
ajfa-9354	153	2	azemi	azemi	PROPN
ajfa-9354	153	3	,	,	PUNCT
ajfa-9354	153	4	y.	y.	PROPN
ajfa-9354	153	5	(	(	PUNCT
ajfa-9354	153	6	2012	2012	NUM
ajfa-9354	153	7	)	)	PUNCT
ajfa-9354	153	8	.	.	PUNCT
ajfa-9354	154	1	the	the	DET
ajfa-9354	154	2	role	role	NOUN
ajfa-9354	154	3	of	of	ADP
ajfa-9354	154	4	boards	board	NOUN
ajfa-9354	154	5	of	of	ADP
ajfa-9354	154	6	directors	director	NOUN
ajfa-9354	154	7	in	in	ADP
ajfa-9354	154	8	applying	apply	VERB
ajfa-9354	154	9	internal	internal	ADJ
ajfa-9354	154	10	controlling	controlling	NOUN
ajfa-9354	154	11	standards	standard	NOUN
ajfa-9354	154	12	its	its	PRON
ajfa-9354	154	13	impact	impact	NOUN
ajfa-9354	154	14	on	on	ADP
ajfa-9354	154	15	achieving	achieve	VERB
ajfa-9354	154	16	the	the	DET
ajfa-9354	154	17	objectives	objective	NOUN
ajfa-9354	154	18	of	of	ADP
ajfa-9354	154	19	kuwait	kuwait	PROPN
ajfa-9354	154	20	industrial	industrial	ADJ
ajfa-9354	154	21	companies	company	NOUN
ajfa-9354	154	22	,	,	PUNCT
ajfa-9354	154	23	unpublished	unpublished	ADJ
ajfa-9354	154	24	master	master	NOUN
ajfa-9354	154	25	thesis	thesis	NOUN
ajfa-9354	154	26	in	in	ADP
ajfa-9354	154	27	accounting	accounting	NOUN
ajfa-9354	154	28	,	,	PUNCT
ajfa-9354	154	29	middle	middle	PROPN
ajfa-9354	154	30	east	east	PROPN
ajfa-9354	154	31	university	university	PROPN
ajfa-9354	154	32	.	.	PUNCT
ajfa-9354	154	33	barlev	barlev	PROPN
ajfa-9354	154	34	b.	b.	PROPN
ajfa-9354	154	35	,	,	PUNCT
ajfa-9354	154	36	&	&	CCONJ
ajfa-9354	154	37	haddoal	haddoal	PROPN
ajfa-9354	154	38	j.	j.	PROPN
ajfa-9354	154	39	r.(2003).dual	r.(2003).dual	PROPN
ajfa-9354	154	40	accounting	accounting	PROPN
ajfa-9354	154	41	and	and	CCONJ
ajfa-9354	154	42	enorn	enorn	ADJ
ajfa-9354	154	43	control	control	NOUN
ajfa-9354	154	44	crisis	crisis	NOUN
ajfa-9354	154	45	,	,	PUNCT
ajfa-9354	154	46	journal	journal	NOUN
ajfa-9354	154	47	of	of	ADP
ajfa-9354	154	48	accounting	accounting	NOUN
ajfa-9354	154	49	,	,	PUNCT
ajfa-9354	154	50	auditing	auditing	NOUN
ajfa-9354	154	51	&	&	CCONJ
ajfa-9354	154	52	finance	finance	NOUN
ajfa-9354	154	53	,	,	PUNCT
ajfa-9354	154	54	4(1	4(1	NOUN
ajfa-9354	154	55	)	)	PUNCT
ajfa-9354	154	56	,	,	PUNCT
ajfa-9354	154	57	178	178	NUM
ajfa-9354	154	58	-	-	SYM
ajfa-9354	154	59	196	196	NUM
ajfa-9354	154	60	.	.	PUNCT
ajfa-9354	154	61	barth	barth	PROPN
ajfa-9354	154	62	,	,	PUNCT
ajfa-9354	154	63	m.	m.	PROPN
ajfa-9354	154	64	e.	e.	PROPN
ajfa-9354	154	65	(	(	PUNCT
ajfa-9354	154	66	2006	2006	NUM
ajfa-9354	154	67	)	)	PUNCT
ajfa-9354	154	68	.	.	PUNCT
ajfa-9354	154	69	including	include	VERB
ajfa-9354	154	70	estimates	estimate	NOUN
ajfa-9354	154	71	of	of	ADP
ajfa-9354	154	72	the	the	DET
ajfa-9354	154	73	future	future	NOUN
ajfa-9354	154	74	in	in	ADP
ajfa-9354	154	75	today	today	NOUN
ajfa-9354	154	76	's	's	PART
ajfa-9354	154	77	financial	financial	ADJ
ajfa-9354	154	78	statements	statement	NOUN
ajfa-9354	154	79	,	,	PUNCT
ajfa-9354	154	80	accounting	accounting	NOUN
ajfa-9354	154	81	horizons	horizon	NOUN
ajfa-9354	154	82	,	,	PUNCT
ajfa-9354	154	83	20(3	20(3	NOUN
ajfa-9354	154	84	)	)	PUNCT
ajfa-9354	154	85	,	,	PUNCT
ajfa-9354	154	86	271	271	NUM
ajfa-9354	154	87	-	-	SYM
ajfa-9354	154	88	285	285	NUM
ajfa-9354	154	89	.	.	PUNCT
ajfa-9354	155	1	http://dx.doi.org/10.2308/acch.2006.20.3.271	http://dx.doi.org/10.2308/acch.2006.20.3.271	NOUN
ajfa-9354	155	2	beke	beke	PROPN
ajfa-9354	155	3	,	,	PUNCT
ajfa-9354	155	4	j.	j.	PROPN
ajfa-9354	155	5	(	(	PUNCT
ajfa-9354	155	6	2011	2011	NUM
ajfa-9354	155	7	)	)	PUNCT
ajfa-9354	155	8	.	.	PUNCT
ajfa-9354	156	1	how	how	SCONJ
ajfa-9354	156	2	can	can	AUX
ajfa-9354	156	3	international	international	ADJ
ajfa-9354	156	4	accounting	accounting	NOUN
ajfa-9354	156	5	standards	standard	NOUN
ajfa-9354	156	6	support	support	VERB
ajfa-9354	156	7	business	business	NOUN
ajfa-9354	156	8	management	management	NOUN
ajfa-9354	156	9	?	?	PUNCT
ajfa-9354	156	10	.	.	PUNCT
ajfa-9354	157	1	int	int	NOUN
ajfa-9354	157	2	.	.	PUNCT
ajfa-9354	158	1	j.	j.	PROPN
ajfa-9354	158	2	of	of	ADP
ajfa-9354	158	3	management	management	PROPN
ajfa-9354	158	4	and	and	CCONJ
ajfa-9354	158	5	business	business	NOUN
ajfa-9354	158	6	research	research	NOUN
ajfa-9354	158	7	,	,	PUNCT
ajfa-9354	158	8	1(1	1(1	NUM
ajfa-9354	158	9	)	)	PUNCT
ajfa-9354	158	10	,	,	PUNCT
ajfa-9354	158	11	copyright	copyright	NOUN
ajfa-9354	158	12	mind	mind	NOUN
ajfa-9354	158	13	reader	reader	NOUN
ajfa-9354	158	14	publications	publication	NOUN
ajfa-9354	158	15	http://ijmbr.yolasite.com	http://ijmbr.yolasite.com	X
ajfa-9354	158	16	belkaoui	belkaoui	ADJ
ajfa-9354	158	17	,	,	PUNCT
ajfa-9354	158	18	a.	a.	NOUN
ajfa-9354	158	19	(	(	PUNCT
ajfa-9354	158	20	1981	1981	NUM
ajfa-9354	158	21	)	)	PUNCT
ajfa-9354	158	22	.	.	PUNCT
ajfa-9354	159	1	accounting	accounting	NOUN
ajfa-9354	159	2	theory	theory	NOUN
ajfa-9354	159	3	,	,	PUNCT
ajfa-9354	159	4	harcourt	harcourt	PROPN
ajfa-9354	159	5	brace	brace	PROPN
ajfa-9354	159	6	jovanovich	jovanovich	PROPN
ajfa-9354	159	7	,	,	PUNCT
ajfa-9354	159	8	inc	inc	PROPN
ajfa-9354	159	9	.	.	PROPN
ajfa-9354	159	10	ny	ny	PROPN
ajfa-9354	159	11	.	.	PROPN
ajfa-9354	159	12	asian	asian	PROPN
ajfa-9354	159	13	journal	journal	PROPN
ajfa-9354	159	14	of	of	ADP
ajfa-9354	159	15	finance	finance	PROPN
ajfa-9354	159	16	&	&	CCONJ
ajfa-9354	159	17	accounting	accounting	PROPN
ajfa-9354	159	18	issn	issn	PROPN
ajfa-9354	159	19	1946	1946	NUM
ajfa-9354	159	20	-	-	PUNCT
ajfa-9354	159	21	052x	052x	PROPN
ajfa-9354	159	22	2016	2016	NUM
ajfa-9354	159	23	,	,	PUNCT
ajfa-9354	159	24	vol	vol	NOUN
ajfa-9354	159	25	.	.	PROPN
ajfa-9354	159	26	8	8	NUM
ajfa-9354	159	27	,	,	PUNCT
ajfa-9354	159	28	no	no	INTJ
ajfa-9354	159	29	.	.	NOUN
ajfa-9354	159	30	2	2	NUM
ajfa-9354	159	31	ajfa.macrothink.org	ajfa.macrothink.org	ADJ
ajfa-9354	159	32	57	57	NUM
ajfa-9354	159	33	bkihl	bkihl	NOUN
ajfa-9354	159	34	,	,	PUNCT
ajfa-9354	159	35	a.	a.	NOUN
ajfa-9354	159	36	(	(	PUNCT
ajfa-9354	159	37	2008	2008	NUM
ajfa-9354	159	38	)	)	PUNCT
ajfa-9354	159	39	.	.	PUNCT
ajfa-9354	160	1	the	the	DET
ajfa-9354	160	2	importance	importance	NOUN
ajfa-9354	160	3	of	of	ADP
ajfa-9354	160	4	the	the	DET
ajfa-9354	160	5	application	application	NOUN
ajfa-9354	160	6	of	of	ADP
ajfa-9354	160	7	international	international	ADJ
ajfa-9354	160	8	standards	standard	NOUN
ajfa-9354	160	9	of	of	ADP
ajfa-9354	160	10	accounting	accounting	NOUN
ajfa-9354	160	11	and	and	CCONJ
ajfa-9354	160	12	financial	financial	ADJ
ajfa-9354	160	13	information	information	NOUN
ajfa-9354	160	14	(	(	PUNCT
ajfa-9354	160	15	ias	ias	PROPN
ajfa-9354	160	16	/	/	SYM
ajfa-9354	160	17	afrs	afrs	NOUN
ajfa-9354	160	18	)	)	PUNCT
ajfa-9354	160	19	in	in	ADP
ajfa-9354	160	20	algeria	algeria	PROPN
ajfa-9354	160	21	in	in	ADP
ajfa-9354	160	22	partnership	partnership	NOUN
ajfa-9354	160	23	with	with	ADP
ajfa-9354	160	24	the	the	DET
ajfa-9354	160	25	european	european	PROPN
ajfa-9354	160	26	union	union	PROPN
ajfa-9354	160	27	,	,	PUNCT
ajfa-9354	160	28	unpublished	unpublished	ADJ
ajfa-9354	160	29	master	master	NOUN
ajfa-9354	160	30	thesis	thesis	NOUN
ajfa-9354	160	31	of	of	ADP
ajfa-9354	160	32	accounting	accounting	NOUN
ajfa-9354	160	33	,	,	PUNCT
ajfa-9354	160	34	university	university	NOUN
ajfa-9354	160	35	of	of	ADP
ajfa-9354	160	36	chlef	chlef	PROPN
ajfa-9354	160	37	,	,	PUNCT
ajfa-9354	160	38	algeria	algeria	PROPN
ajfa-9354	160	39	.	.	PUNCT
ajfa-9354	160	40	carmona	carmona	PROPN
ajfa-9354	160	41	,	,	PUNCT
ajfa-9354	160	42	s.	s.	PROPN
ajfa-9354	160	43	,	,	PUNCT
ajfa-9354	160	44	&	&	CCONJ
ajfa-9354	160	45	marco	marco	PROPN
ajfa-9354	160	46	t.	t.	PROPN
ajfa-9354	160	47	(	(	PUNCT
ajfa-9354	160	48	2008).on	2008).on	NUM
ajfa-9354	160	49	the	the	DET
ajfa-9354	160	50	global	global	ADJ
ajfa-9354	160	51	acceptance	acceptance	NOUN
ajfa-9354	160	52	of	of	ADP
ajfa-9354	160	53	ias	ias	PROPN
ajfa-9354	160	54	/	/	SYM
ajfa-9354	160	55	ifrs	ifrs	PROPN
ajfa-9354	160	56	accounting	accounting	NOUN
ajfa-9354	160	57	standards	standard	NOUN
ajfa-9354	160	58	:	:	PUNCT
ajfa-9354	160	59	the	the	DET
ajfa-9354	160	60	logic	logic	NOUN
ajfa-9354	160	61	&	&	CCONJ
ajfa-9354	160	62	implications	implication	NOUN
ajfa-9354	160	63	of	of	ADP
ajfa-9354	160	64	the	the	DET
ajfa-9354	160	65	principles	principle	NOUN
ajfa-9354	160	66	-	-	PUNCT
ajfa-9354	160	67	based	base	VERB
ajfa-9354	160	68	system	system	NOUN
ajfa-9354	160	69	,	,	PUNCT
ajfa-9354	160	70	journal	journal	NOUN
ajfa-9354	160	71	of	of	ADP
ajfa-9354	160	72	accounting	accounting	NOUN
ajfa-9354	160	73	&	&	CCONJ
ajfa-9354	160	74	public	public	ADJ
ajfa-9354	160	75	policy.new	policy.new	PROPN
ajfa-9354	160	76	york	york	PROPN
ajfa-9354	160	77	,	,	PUNCT
ajfa-9354	160	78	27(6).available	27(6).available	NUM
ajfa-9354	160	79	on	on	ADP
ajfa-9354	160	80	www.ssrn.com/	www.ssrn.com/	NOUN
ajfa-9354	160	81	as	as	ADP
ajfa-9354	160	82	abstract	abstract	ADJ
ajfa-9354	160	83	.	.	PUNCT
ajfa-9354	161	1	chenouf	chenouf	PROPN
ajfa-9354	161	2	,	,	PUNCT
ajfa-9354	161	3	s.	s.	PROPN
ajfa-9354	161	4	,	,	PUNCT
ajfa-9354	161	5	&	&	CCONJ
ajfa-9354	161	6	zaoui	zaoui	PROPN
ajfa-9354	161	7	a.	a.	NOUN
ajfa-9354	161	8	(	(	PUNCT
ajfa-9354	161	9	2009).the	2009).the	DET
ajfa-9354	161	10	role	role	NOUN
ajfa-9354	161	11	of	of	ADP
ajfa-9354	161	12	fair	fair	ADJ
ajfa-9354	161	13	value	value	NOUN
ajfa-9354	161	14	accounting	accounting	NOUN
ajfa-9354	161	15	in	in	ADP
ajfa-9354	161	16	the	the	DET
ajfa-9354	161	17	financial	financial	ADJ
ajfa-9354	161	18	crisis	crisis	NOUN
ajfa-9354	161	19	,	,	PUNCT
ajfa-9354	161	20	the	the	DET
ajfa-9354	161	21	scientific	scientific	ADJ
ajfa-9354	161	22	forum	forum	NOUN
ajfa-9354	161	23	on	on	ADP
ajfa-9354	161	24	the	the	DET
ajfa-9354	161	25	economic	economic	ADJ
ajfa-9354	161	26	and	and	CCONJ
ajfa-9354	161	27	financial	financial	ADJ
ajfa-9354	161	28	crisis	crisis	NOUN
ajfa-9354	161	29	and	and	CCONJ
ajfa-9354	161	30	global	global	ADJ
ajfa-9354	161	31	governance	governance	NOUN
ajfa-9354	161	32	on	on	ADP
ajfa-9354	161	33	20	20	NUM
ajfa-9354	161	34	and	and	CCONJ
ajfa-9354	161	35	october	october	PROPN
ajfa-9354	161	36	21	21	NUM
ajfa-9354	161	37	,	,	PUNCT
ajfa-9354	161	38	2009	2009	NUM
ajfa-9354	161	39	the	the	DET
ajfa-9354	161	40	university	university	NOUN
ajfa-9354	161	41	of	of	ADP
ajfa-9354	161	42	setif	setif	PROPN
ajfa-9354	161	43	,	,	PUNCT
ajfa-9354	161	44	algeria	algeria	PROPN
ajfa-9354	161	45	.	.	PUNCT
ajfa-9354	162	1	christensen	christensen	PROPN
ajfa-9354	162	2	,	,	PUNCT
ajfa-9354	162	3	b.	b.	PROPN
ajfa-9354	162	4	,	,	PUNCT
ajfa-9354	162	5	&	&	CCONJ
ajfa-9354	162	6	nikolaev	nikolaev	ADV
ajfa-9354	162	7	,	,	PUNCT
ajfa-9354	162	8	v.	v.	PROPN
ajfa-9354	162	9	(	(	PUNCT
ajfa-9354	162	10	2013	2013	NUM
ajfa-9354	162	11	)	)	PUNCT
ajfa-9354	162	12	.	.	PUNCT
ajfa-9354	163	1	does	do	AUX
ajfa-9354	163	2	fair	fair	ADJ
ajfa-9354	163	3	value	value	NOUN
ajfa-9354	163	4	accounting	accounting	NOUN
ajfa-9354	163	5	for	for	ADP
ajfa-9354	163	6	non	non	ADJ
ajfa-9354	163	7	-	-	ADJ
ajfa-9354	163	8	financial	financial	ADJ
ajfa-9354	163	9	assets	asset	NOUN
ajfa-9354	163	10	pass	pass	VERB
ajfa-9354	163	11	the	the	DET
ajfa-9354	163	12	market	market	NOUN
ajfa-9354	163	13	test	test	NOUN
ajfa-9354	163	14	?	?	PUNCT
ajfa-9354	164	1	,	,	PUNCT
ajfa-9354	164	2	the	the	DET
ajfa-9354	164	3	university	university	NOUN
ajfa-9354	164	4	of	of	ADP
ajfa-9354	164	5	chicago	chicago	PROPN
ajfa-9354	164	6	booth	booth	PROPN
ajfa-9354	164	7	,	,	PUNCT
ajfa-9354	164	8	school	school	NOUN
ajfa-9354	164	9	of	of	ADP
ajfa-9354	164	10	business	business	NOUN
ajfa-9354	164	11	,	,	PUNCT
ajfa-9354	164	12	full	full	ADJ
ajfa-9354	164	13	text	text	NOUN
ajfa-9354	164	14	available	available	ADJ
ajfa-9354	164	15	on	on	ADP
ajfa-9354	164	16	:	:	PUNCT
ajfa-9354	164	17	http://papers.ssrn.com/so13/papers	http://papers.ssrn.com/so13/paper	NOUN
ajfa-9354	164	18	.	.	PUNCT
ajfa-9354	165	1	cfm	cfm	PROPN
ajfa-9354	165	2	?	?	PROPN
ajfa-9354	165	3	abstract_id=1269515	abstract_id=1269515	PROPN
ajfa-9354	165	4	.	.	PUNCT
ajfa-9354	166	1	dvořáková	dvořáková	PROPN
ajfa-9354	166	2	,	,	PUNCT
ajfa-9354	166	3	d.	d.	PROPN
ajfa-9354	166	4	(	(	PUNCT
ajfa-9354	166	5	2011	2011	NUM
ajfa-9354	166	6	)	)	PUNCT
ajfa-9354	166	7	.	.	PUNCT
ajfa-9354	167	1	developments	development	NOUN
ajfa-9354	167	2	in	in	ADP
ajfa-9354	167	3	fair	fair	ADJ
ajfa-9354	167	4	value	value	NOUN
ajfa-9354	167	5	measurement	measurement	NOUN
ajfa-9354	167	6	:	:	PUNCT
ajfa-9354	167	7	some	some	DET
ajfa-9354	167	8	ifrs	ifrs	PROPN
ajfa-9354	167	9	13	13	NUM
ajfa-9354	167	10	view	view	NOUN
ajfa-9354	167	11	,	,	PUNCT
ajfa-9354	167	12	recent	recent	ADJ
ajfa-9354	167	13	researches	research	NOUN
ajfa-9354	167	14	in	in	ADP
ajfa-9354	167	15	applied	applied	ADJ
ajfa-9354	167	16	economics	economic	NOUN
ajfa-9354	167	17	isbn	isbn	NOUN
ajfa-9354	167	18	:	:	PUNCT
ajfa-9354	167	19	978	978	NUM
ajfa-9354	167	20	-	-	SYM
ajfa-9354	167	21	1	1	NUM
ajfa-9354	167	22	-	-	PUNCT
ajfa-9354	167	23	61804	61804	NUM
ajfa-9354	167	24	-	-	PUNCT
ajfa-9354	167	25	009	009	NUM
ajfa-9354	167	26	-	-	SYM
ajfa-9354	167	27	1	1	NUM
ajfa-9354	167	28	151	151	NUM
ajfa-9354	167	29	,	,	PUNCT
ajfa-9354	167	30	full	full	ADJ
ajfa-9354	167	31	text	text	NOUN
ajfa-9354	167	32	available	available	ADJ
ajfa-9354	167	33	on	on	ADP
ajfa-9354	167	34	:	:	PUNCT
ajfa-9354	167	35	http://www.wseas.us/e-library/conferences/2011/iasi/aebd/aebd-25.pdf	http://www.wseas.us/e-library/conferences/2011/iasi/aebd/aebd-25.pdf	PROPN
ajfa-9354	167	36	elfakim	elfakim	PROPN
ajfa-9354	167	37	,	,	PUNCT
ajfa-9354	167	38	a.	a.	PROPN
ajfa-9354	167	39	,	,	PUNCT
ajfa-9354	167	40	&	&	CCONJ
ajfa-9354	167	41	elzain	elzain	PROPN
ajfa-9354	167	42	,	,	PUNCT
ajfa-9354	167	43	s.	s.	PROPN
ajfa-9354	167	44	(	(	PUNCT
ajfa-9354	167	45	2015	2015	NUM
ajfa-9354	167	46	)	)	PUNCT
ajfa-9354	167	47	.	.	PUNCT
ajfa-9354	168	1	the	the	DET
ajfa-9354	168	2	impact	impact	NOUN
ajfa-9354	168	3	of	of	ADP
ajfa-9354	168	4	the	the	DET
ajfa-9354	168	5	application	application	NOUN
ajfa-9354	168	6	of	of	ADP
ajfa-9354	168	7	fair	fair	ADJ
ajfa-9354	168	8	value	value	NOUN
ajfa-9354	168	9	accounting	account	VERB
ajfa-9354	168	10	on	on	ADP
ajfa-9354	168	11	the	the	DET
ajfa-9354	168	12	quality	quality	NOUN
ajfa-9354	168	13	of	of	ADP
ajfa-9354	168	14	accounting	accounting	NOUN
ajfa-9354	168	15	information	information	NOUN
ajfa-9354	168	16	.	.	PUNCT
ajfa-9354	169	1	an	an	DET
ajfa-9354	169	2	empirical	empirical	ADJ
ajfa-9354	169	3	study	study	NOUN
ajfa-9354	169	4	on	on	ADP
ajfa-9354	169	5	a	a	DET
ajfa-9354	169	6	group	group	NOUN
ajfa-9354	169	7	of	of	ADP
ajfa-9354	169	8	companies	company	NOUN
ajfa-9354	169	9	listed	list	VERB
ajfa-9354	169	10	on	on	ADP
ajfa-9354	169	11	the	the	DET
ajfa-9354	169	12	khartoum	khartoum	PROPN
ajfa-9354	169	13	stock	stock	PROPN
ajfa-9354	169	14	exchange	exchange	PROPN
ajfa-9354	169	15	,	,	PUNCT
ajfa-9354	169	16	international	international	ADJ
ajfa-9354	169	17	journal	journal	NOUN
ajfa-9354	169	18	of	of	ADP
ajfa-9354	169	19	academic	academic	ADJ
ajfa-9354	169	20	research	research	NOUN
ajfa-9354	169	21	in	in	ADP
ajfa-9354	169	22	accounting	accounting	NOUN
ajfa-9354	169	23	,	,	PUNCT
ajfa-9354	169	24	finance	finance	NOUN
ajfa-9354	169	25	and	and	CCONJ
ajfa-9354	169	26	management	management	NOUN
ajfa-9354	169	27	sciences	science	NOUN
ajfa-9354	169	28	5(1	5(1	NUM
ajfa-9354	169	29	)	)	PUNCT
ajfa-9354	169	30	,	,	PUNCT
ajfa-9354	169	31	148	148	NUM
ajfa-9354	169	32	-	-	SYM
ajfa-9354	169	33	160	160	NUM
ajfa-9354	169	34	.	.	PUNCT
ajfa-9354	170	1	full	full	ADJ
ajfa-9354	170	2	text	text	NOUN
ajfa-9354	170	3	available	available	ADJ
ajfa-9354	170	4	on	on	ADP
ajfa-9354	170	5	:	:	PUNCT
ajfa-9354	170	6	http://hrmars.com	http://hrmars.com	NOUN
ajfa-9354	170	7	/	/	SYM
ajfa-9354	170	8	hrmars_papers	hrmars_paper	NOUN
ajfa-9354	170	9	/	/	SYM
ajfa-9354	170	10	article_16_the_impact_of_the_application_of_fair_v	article_16_the_impact_of_the_application_of_fair_v	PROPN
ajfa-9354	170	11	alue_accounting.pdf	alue_accounting.pdf	NOUN
ajfa-9354	170	12	enahoro	enahoro	PROPN
ajfa-9354	170	13	,	,	PUNCT
ajfa-9354	170	14	j.	j.	PROPN
ajfa-9354	170	15	,	,	PUNCT
ajfa-9354	170	16	&	&	CCONJ
ajfa-9354	170	17	jayeoba	jayeoba	PROPN
ajfa-9354	170	18	,	,	PUNCT
ajfa-9354	170	19	j.(2013).valuemeasurementanddisclosurein	j.(2013).valuemeasurementanddisclosurein	ADP
ajfa-9354	170	20	fair	fair	ADJ
ajfa-9354	170	21	valueaccounting	valueaccounting	ADJ
ajfa-9354	170	22	,	,	PUNCT
ajfa-9354	170	23	asian	asian	ADJ
ajfa-9354	170	24	economic	economic	ADJ
ajfa-9354	170	25	and	and	CCONJ
ajfa-9354	170	26	financial	financial	ADJ
ajfa-9354	170	27	review	review	NOUN
ajfa-9354	170	28	,	,	PUNCT
ajfa-9354	170	29	3(9	3(9	NUM
ajfa-9354	170	30	)	)	PUNCT
ajfa-9354	170	31	,	,	PUNCT
ajfa-9354	170	32	1170-1179.full	1170-1179.full	NUM
ajfa-9354	170	33	text	text	NOUN
ajfa-9354	170	34	available	available	ADJ
ajfa-9354	170	35	on	on	ADP
ajfa-9354	170	36	:	:	PUNCT
ajfa-9354	170	37	journal	journal	NOUN
ajfa-9354	170	38	homepage	homepage	NOUN
ajfa-9354	170	39	:	:	PUNCT
ajfa-9354	170	40	http://aessweb.com/journal-detail.php?id=5002	http://aessweb.com/journal-detail.php?id=5002	NOUN
ajfa-9354	170	41	fayaz	fayaz	NOUN
ajfa-9354	170	42	,	,	PUNCT
ajfa-9354	170	43	a.	a.	PROPN
ajfa-9354	170	44	barzegari	barzegari	PROPN
ajfa-9354	170	45	,	,	PUNCT
ajfa-9354	170	46	k.	k.	PROPN
ajfa-9354	170	47	,	,	PUNCT
ajfa-9354	170	48	&	&	CCONJ
ajfa-9354	170	49	haneghah	haneghah	PROPN
ajfa-9354	170	50	j.	j.	PROPN
ajfa-9354	170	51	(	(	PUNCT
ajfa-9354	170	52	2013	2013	NUM
ajfa-9354	170	53	)	)	PUNCT
ajfa-9354	170	54	.	.	PUNCT
ajfa-9354	171	1	investigating	investigate	VERB
ajfa-9354	171	2	the	the	DET
ajfa-9354	171	3	relationship	relationship	NOUN
ajfa-9354	171	4	between	between	ADP
ajfa-9354	171	5	disclosure	disclosure	NOUN
ajfa-9354	171	6	,	,	PUNCT
ajfa-9354	171	7	quality	quality	NOUN
ajfa-9354	171	8	and	and	CCONJ
ajfa-9354	171	9	value	value	NOUN
ajfa-9354	171	10	of	of	ADP
ajfa-9354	171	11	firms	firm	NOUN
ajfa-9354	171	12	adopted	adopt	VERB
ajfa-9354	171	13	in	in	ADP
ajfa-9354	171	14	tehran	tehran	PROPN
ajfa-9354	171	15	security	security	PROPN
ajfa-9354	171	16	exchange	exchange	PROPN
ajfa-9354	171	17	,	,	PUNCT
ajfa-9354	171	18	interdisciplinary	interdisciplinary	ADJ
ajfa-9354	171	19	journal	journal	NOUN
ajfa-9354	171	20	of	of	ADP
ajfa-9354	171	21	contemporary	contemporary	ADJ
ajfa-9354	171	22	research	research	NOUN
ajfa-9354	171	23	in	in	ADP
ajfa-9354	171	24	business	business	NOUN
ajfa-9354	171	25	,	,	PUNCT
ajfa-9354	171	26	5(4	5(4	NUM
ajfa-9354	171	27	)	)	PUNCT
ajfa-9354	171	28	,	,	PUNCT
ajfa-9354	171	29	261	261	NUM
ajfa-9354	171	30	-	-	SYM
ajfa-9354	171	31	274	274	NUM
ajfa-9354	171	32	.	.	PUNCT
ajfa-9354	172	1	horton	horton	PROPN
ajfa-9354	172	2	,	,	PUNCT
ajfa-9354	172	3	j.	j.	PROPN
ajfa-9354	172	4	serafeim	serafeim	PROPN
ajfa-9354	172	5	,	,	PUNCT
ajfa-9354	172	6	g.	g.	PROPN
ajfa-9354	172	7	,	,	PUNCT
ajfa-9354	172	8	&	&	CCONJ
ajfa-9354	172	9	serafeim	serafeim	PROPN
ajfa-9354	172	10	,	,	PUNCT
ajfa-9354	172	11	l.	l.	PROPN
ajfa-9354	172	12	(	(	PUNCT
ajfa-9354	172	13	2008	2008	NUM
ajfa-9354	172	14	)	)	PUNCT
ajfa-9354	172	15	.	.	PUNCT
ajfa-9354	173	1	doesmandatory	doesmandatory	PROPN
ajfa-9354	173	2	ifrs	ifrs	PROPN
ajfa-9354	173	3	adoptin	adoptin	PROPN
ajfa-9354	173	4	improve	improve	VERB
ajfa-9354	173	5	the	the	DET
ajfa-9354	173	6	information	information	NOUN
ajfa-9354	173	7	environment	environment	NOUN
ajfa-9354	173	8	?	?	PUNCT
ajfa-9354	173	9	,	,	PUNCT
ajfa-9354	173	10	article	article	NOUN
ajfa-9354	173	11	available	available	ADJ
ajfa-9354	173	12	on	on	ADP
ajfa-9354	173	13	:	:	PUNCT
ajfa-9354	173	14	http://www.lse.ac.uk/accounting/news/mafg/serafeimpaper.pdf	http://www.lse.ac.uk/accounting/news/mafg/serafeimpaper.pdf	PROPN
ajfa-9354	173	15	hossain	hossain	PROPN
ajfa-9354	173	16	m.	m.	PROPN
ajfa-9354	173	17	hasan	hasan	PROPN
ajfa-9354	173	18	md	md	PROPN
ajfa-9354	173	19	.	.	PROPN
ajfa-9354	173	20	,	,	PUNCT
ajfa-9354	173	21	&	&	CCONJ
ajfa-9354	173	22	safiuddin	safiuddin	PROPN
ajfa-9354	173	23	,	,	PUNCT
ajfa-9354	173	24	md.(2015).adoption	md.(2015).adoption	NOUN
ajfa-9354	173	25	of	of	ADP
ajfa-9354	173	26	international	international	ADJ
ajfa-9354	173	27	financial	financial	ADJ
ajfa-9354	173	28	reporting	reporting	NOUN
ajfa-9354	173	29	standards	standard	NOUN
ajfa-9354	173	30	in	in	ADP
ajfa-9354	173	31	bangladesh	bangladesh	NOUN
ajfa-9354	173	32	:	:	PUNCT
ajfa-9354	173	33	benefits	benefit	NOUN
ajfa-9354	173	34	and	and	CCONJ
ajfa-9354	173	35	challenges	challenge	NOUN
ajfa-9354	173	36	,	,	PUNCT
ajfa-9354	173	37	iosr	iosr	ADJ
ajfa-9354	173	38	journal	journal	NOUN
ajfa-9354	173	39	of	of	ADP
ajfa-9354	173	40	business	business	NOUN
ajfa-9354	173	41	and	and	CCONJ
ajfa-9354	173	42	management	management	NOUN
ajfa-9354	173	43	(	(	PUNCT
ajfa-9354	173	44	iosr	iosr	NOUN
ajfa-9354	173	45	-	-	PUNCT
ajfa-9354	173	46	jbm),17(8	jbm),17(8	NOUN
ajfa-9354	173	47	)	)	PUNCT
ajfa-9354	173	48	,	,	PUNCT
ajfa-9354	173	49	16-24.www.iosrjournals.org	16-24.www.iosrjournals.org	PROPN
ajfa-9354	173	50	ifrs	ifrs	PROPN
ajfa-9354	173	51	13	13	NUM
ajfa-9354	173	52	fair	fair	ADJ
ajfa-9354	173	53	value	value	NOUN
ajfa-9354	173	54	measurement	measurement	NOUN
ajfa-9354	173	55	,	,	PUNCT
ajfa-9354	173	56	may	may	AUX
ajfa-9354	173	57	.	.	PUNCT
ajfa-9354	174	1	(	(	PUNCT
ajfa-9354	174	2	2011	2011	NUM
ajfa-9354	174	3	)	)	PUNCT
ajfa-9354	174	4	.	.	PUNCT
ajfa-9354	175	1	available	available	ADJ
ajfa-9354	175	2	on	on	ADP
ajfa-9354	175	3	:	:	PUNCT
ajfa-9354	175	4	www.ifrs.org/.../iasb.../fair-value-measurement/ifrs	www.ifrs.org/.../iasb.../fair-value-measurement/ifrs	NUM
ajfa-9354	175	5	...	...	PUNCT
ajfa-9354	175	6	ionaşcu	ionaşcu	ADV
ajfa-9354	175	7	,	,	PUNCT
ajfa-9354	175	8	m.	m.	NOUN
ajfa-9354	175	9	ionaşcu	ionaşcu	PROPN
ajfa-9354	175	10	,	,	PUNCT
ajfa-9354	175	11	i.	i.	PROPN
ajfa-9354	175	12	săcărin	săcărin	PROPN
ajfa-9354	175	13	,	,	PUNCT
ajfa-9354	175	14	m.	m.	NOUN
ajfa-9354	175	15	,	,	PUNCT
ajfa-9354	175	16	&	&	CCONJ
ajfa-9354	175	17	minu	minu	PROPN
ajfa-9354	175	18	,	,	PUNCT
ajfa-9354	175	19	m.	m.	NOUN
ajfa-9354	175	20	(	(	PUNCT
ajfa-9354	175	21	2014	2014	NUM
ajfa-9354	175	22	)	)	PUNCT
ajfa-9354	175	23	.	.	PUNCT
ajfa-9354	176	1	ifrs	ifrs	PROPN
ajfa-9354	176	2	adoption	adoption	NOUN
ajfa-9354	176	3	in	in	ADP
ajfa-9354	176	4	developing	develop	VERB
ajfa-9354	176	5	countries	country	NOUN
ajfa-9354	176	6	:	:	PUNCT
ajfa-9354	176	7	the	the	DET
ajfa-9354	176	8	case	case	NOUN
ajfa-9354	176	9	of	of	ADP
ajfa-9354	176	10	romania	romania	PROPN
ajfa-9354	176	11	,	,	PUNCT
ajfa-9354	176	12	accounting	accounting	NOUN
ajfa-9354	176	13	and	and	CCONJ
ajfa-9354	176	14	management	management	NOUN
ajfa-9354	176	15	information	information	NOUN
ajfa-9354	176	16	systems	system	NOUN
ajfa-9354	176	17	,	,	PUNCT
ajfa-9354	176	18	13(2),311	13(2),311	NUM
ajfa-9354	176	19	-	-	SYM
ajfa-9354	176	20	350	350	NUM
ajfa-9354	176	21	.	.	PUNCT
ajfa-9354	177	1	http://www.cig.ase.ro/revista_cig/fisiere/13_2_6.pdf	http://www.cig.ase.ro/revista_cig/fisiere/13_2_6.pdf	PROPN
ajfa-9354	177	2	asian	asian	PROPN
ajfa-9354	177	3	journal	journal	PROPN
ajfa-9354	177	4	of	of	ADP
ajfa-9354	177	5	finance	finance	PROPN
ajfa-9354	177	6	&	&	CCONJ
ajfa-9354	177	7	accounting	accounting	PROPN
ajfa-9354	177	8	issn	issn	PROPN
ajfa-9354	177	9	1946	1946	NUM
ajfa-9354	177	10	-	-	PUNCT
ajfa-9354	177	11	052x	052x	PROPN
ajfa-9354	177	12	2016	2016	NUM
ajfa-9354	177	13	,	,	PUNCT
ajfa-9354	177	14	vol	vol	NOUN
ajfa-9354	177	15	.	.	PROPN
ajfa-9354	177	16	8	8	NUM
ajfa-9354	177	17	,	,	PUNCT
ajfa-9354	177	18	no	no	INTJ
ajfa-9354	177	19	.	.	NOUN
ajfa-9354	177	20	2	2	NUM
ajfa-9354	177	21	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9354	177	22	58	58	NUM
ajfa-9354	177	23	joshi	joshi	PROPN
ajfa-9354	177	24	,	,	PUNCT
ajfa-9354	177	25	p.l	p.l	PROPN
ajfa-9354	177	26	.	.	PROPN
ajfa-9354	177	27	,	,	PUNCT
ajfa-9354	177	28	&	&	CCONJ
ajfa-9354	177	29	ramadhan	ramadhan	PROPN
ajfa-9354	177	30	,	,	PUNCT
ajfa-9354	177	31	s.	s.	PROPN
ajfa-9354	177	32	(	(	PUNCT
ajfa-9354	177	33	2002	2002	NUM
ajfa-9354	177	34	)	)	PUNCT
ajfa-9354	177	35	.	.	PUNCT
ajfa-9354	178	1	the	the	DET
ajfa-9354	178	2	adoption	adoption	NOUN
ajfa-9354	178	3	of	of	ADP
ajfa-9354	178	4	international	international	ADJ
ajfa-9354	178	5	accounting	accounting	NOUN
ajfa-9354	178	6	standards	standard	NOUN
ajfa-9354	178	7	by	by	ADP
ajfa-9354	178	8	small	small	ADJ
ajfa-9354	178	9	and	and	CCONJ
ajfa-9354	178	10	closely	closely	ADV
ajfa-9354	178	11	held	held	ADJ
ajfa-9354	178	12	companies	company	NOUN
ajfa-9354	178	13	:	:	PUNCT
ajfa-9354	178	14	evidence	evidence	NOUN
ajfa-9354	178	15	from	from	ADP
ajfa-9354	178	16	bahrain	bahrain	NOUN
ajfa-9354	178	17	.	.	PUNCT
ajfa-9354	179	1	the	the	DET
ajfa-9354	179	2	international	international	ADJ
ajfa-9354	179	3	journal	journal	NOUN
ajfa-9354	179	4	of	of	ADP
ajfa-9354	179	5	accounting	accounting	NOUN
ajfa-9354	179	6	,	,	PUNCT
ajfa-9354	179	7	37	37	NUM
ajfa-9354	179	8	,	,	PUNCT
ajfa-9354	179	9	429	429	NUM
ajfa-9354	179	10	-	-	SYM
ajfa-9354	179	11	440	440	NUM
ajfa-9354	179	12	.	.	PUNCT
ajfa-9354	180	1	http://dx.doi.org/10.1016/s0020-7063(02)00190-5	http://dx.doi.org/10.1016/s0020-7063(02)00190-5	PRON
ajfa-9354	180	2	galina	galina	PROPN
ajfa-9354	180	3	g.	g.	PROPN
ajfa-9354	180	4	robert	robert	PROPN
ajfa-9354	180	5	w.	w.	PROPN
ajfa-9354	180	6	(	(	PUNCT
ajfa-9354	180	7	2003	2003	NUM
ajfa-9354	180	8	)	)	PUNCT
ajfa-9354	180	9	.	.	PUNCT
ajfa-9354	181	1	the	the	DET
ajfa-9354	181	2	role	role	NOUN
ajfa-9354	181	3	of	of	ADP
ajfa-9354	181	4	international	international	ADJ
ajfa-9354	181	5	accounting	accounting	NOUN
ajfa-9354	181	6	standards	standard	NOUN
ajfa-9354	181	7	in	in	ADP
ajfa-9354	181	8	foreign	foreign	ADJ
ajfa-9354	181	9	direct	direct	ADJ
ajfa-9354	181	10	investment	investment	NOUN
ajfa-9354	181	11	:	:	PUNCT
ajfa-9354	181	12	a	a	DET
ajfa-9354	181	13	case	case	NOUN
ajfa-9354	181	14	study	study	NOUN
ajfa-9354	181	15	of	of	ADP
ajfa-9354	181	16	russia	russia	PROPN
ajfa-9354	181	17	,	,	PUNCT
ajfa-9354	181	18	presented	present	VERB
ajfa-9354	181	19	at	at	ADP
ajfa-9354	181	20	the	the	DET
ajfa-9354	181	21	thirteenth	thirteenth	ADJ
ajfa-9354	181	22	international	international	ADJ
ajfa-9354	181	23	conference	conference	NOUN
ajfa-9354	181	24	of	of	ADP
ajfa-9354	181	25	the	the	DET
ajfa-9354	181	26	international	international	ADJ
ajfa-9354	181	27	trade	trade	PROPN
ajfa-9354	181	28	&	&	CCONJ
ajfa-9354	181	29	finance	finance	PROPN
ajfa-9354	181	30	association	association	PROPN
ajfa-9354	181	31	,	,	PUNCT
ajfa-9354	181	32	vaasa	vaasa	PROPN
ajfa-9354	181	33	,	,	PUNCT
ajfa-9354	181	34	finland	finland	PROPN
ajfa-9354	181	35	,	,	PUNCT
ajfa-9354	181	36	may	may	AUX
ajfa-9354	181	37	28	28	NUM
ajfa-9354	181	38	-	-	SYM
ajfa-9354	181	39	31	31	NUM
ajfa-9354	181	40	,	,	PUNCT
ajfa-9354	181	41	full	full	ADJ
ajfa-9354	181	42	text	text	NOUN
ajfa-9354	181	43	available	available	ADJ
ajfa-9354	181	44	on	on	ADP
ajfa-9354	181	45	www.ifrs.org/.../ian-mackintosh-speech-mbs-may-201	www.ifrs.org/.../ian-mackintosh-speech-mbs-may-201	NOUN
ajfa-9354	181	46	...	...	PUNCT
ajfa-9354	182	1	gomaa	gomaa	ADV
ajfa-9354	182	2	,	,	PUNCT
ajfa-9354	182	3	a.	a.	NOUN
ajfa-9354	182	4	,	,	PUNCT
ajfa-9354	182	5	&	&	CCONJ
ajfa-9354	182	6	khanfar	khanfar	ADV
ajfa-9354	182	7	m.	m.	NOUN
ajfa-9354	182	8	(	(	PUNCT
ajfa-9354	182	9	2007	2007	NUM
ajfa-9354	182	10	)	)	PUNCT
ajfa-9354	182	11	.	.	PUNCT
ajfa-9354	183	1	external	external	ADJ
ajfa-9354	183	2	auditor`s	auditor`s	ADJ
ajfa-9354	183	3	and	and	CCONJ
ajfa-9354	183	4	fair	fair	ADJ
ajfa-9354	183	5	values	value	NOUN
ajfa-9354	183	6	estimates	estimate	VERB
ajfa-9354	183	7	:	:	PUNCT
ajfa-9354	183	8	an	an	DET
ajfa-9354	183	9	exploratory	exploratory	ADJ
ajfa-9354	183	10	analytical	analytical	ADJ
ajfa-9354	183	11	study	study	NOUN
ajfa-9354	183	12	in	in	ADP
ajfa-9354	183	13	large	large	ADJ
ajfa-9354	183	14	jordanian	jordanian	ADJ
ajfa-9354	183	15	audit	audit	NOUN
ajfa-9354	183	16	bureau	bureau	NOUN
ajfa-9354	183	17	,	,	PUNCT
ajfa-9354	183	18	jordan	jordan	PROPN
ajfa-9354	183	19	journal	journal	PROPN
ajfa-9354	183	20	of	of	ADP
ajfa-9354	183	21	business	business	PROPN
ajfa-9354	183	22	administration	administration	NOUN
ajfa-9354	183	23	,	,	PUNCT
ajfa-9354	183	24	3(4	3(4	NUM
ajfa-9354	183	25	)	)	PUNCT
ajfa-9354	183	26	,	,	PUNCT
ajfa-9354	183	27	1	1	NUM
ajfa-9354	183	28	-	-	SYM
ajfa-9354	183	29	27	27	NUM
ajfa-9354	183	30	.	.	PUNCT
ajfa-9354	184	1	kamel	kamel	PROPN
ajfa-9354	184	2	,	,	PUNCT
ajfa-9354	184	3	m.	m.	NOUN
ajfa-9354	184	4	,	,	PUNCT
ajfa-9354	184	5	&	&	CCONJ
ajfa-9354	184	6	ani	ani	PROPN
ajfa-9354	184	7	,	,	PUNCT
ajfa-9354	184	8	s.	s.	PROPN
ajfa-9354	184	9	(	(	PUNCT
ajfa-9354	184	10	2014	2014	NUM
ajfa-9354	184	11	)	)	PUNCT
ajfa-9354	184	12	.	.	PUNCT
ajfa-9354	185	1	the	the	DET
ajfa-9354	185	2	role	role	NOUN
ajfa-9354	185	3	of	of	ADP
ajfa-9354	185	4	the	the	DET
ajfa-9354	185	5	adoption	adoption	NOUN
ajfa-9354	185	6	of	of	ADP
ajfa-9354	185	7	international	international	ADJ
ajfa-9354	185	8	financial	financial	ADJ
ajfa-9354	185	9	reporting	reporting	NOUN
ajfa-9354	185	10	standards	standard	NOUN
ajfa-9354	185	11	oriented	orient	VERB
ajfa-9354	185	12	fair	fair	ADJ
ajfa-9354	185	13	value	value	NOUN
ajfa-9354	185	14	in	in	ADP
ajfa-9354	185	15	the	the	DET
ajfa-9354	185	16	global	global	ADJ
ajfa-9354	185	17	financial	financial	ADJ
ajfa-9354	185	18	crisis	crisis	NOUN
ajfa-9354	185	19	,	,	PUNCT
ajfa-9354	185	20	the	the	DET
ajfa-9354	185	21	first	first	ADJ
ajfa-9354	185	22	annual	annual	ADJ
ajfa-9354	185	23	arab	arab	ADJ
ajfa-9354	185	24	conference	conference	PROPN
ajfa-9354	185	25	,	,	PUNCT
ajfa-9354	185	26	baghdad	baghdad	PROPN
ajfa-9354	185	27	,	,	PUNCT
ajfa-9354	185	28	iraq	iraq	PROPN
ajfa-9354	185	29	,	,	PUNCT
ajfa-9354	185	30	16	16	NUM
ajfa-9354	185	31	to	to	PART
ajfa-9354	185	32	17	17	NUM
ajfa-9354	185	33	april	april	PROPN
ajfa-9354	185	34	.	.	PUNCT
ajfa-9354	186	1	laux	laux	PROPN
ajfa-9354	186	2	c.	c.	PROPN
ajfa-9354	186	3	,	,	PUNCT
ajfa-9354	186	4	&	&	CCONJ
ajfa-9354	186	5	leuz	leuz	PROPN
ajfa-9354	186	6	c.	c.	PROPN
ajfa-9354	186	7	(	(	PUNCT
ajfa-9354	186	8	2009	2009	NUM
ajfa-9354	186	9	)	)	PUNCT
ajfa-9354	186	10	.	.	PUNCT
ajfa-9354	187	1	the	the	DET
ajfa-9354	187	2	crisis	crisis	NOUN
ajfa-9354	187	3	of	of	ADP
ajfa-9354	187	4	fair	fair	ADJ
ajfa-9354	187	5	value	value	NOUN
ajfa-9354	187	6	accounting	accounting	NOUN
ajfa-9354	187	7	:	:	PUNCT
ajfa-9354	187	8	making	make	VERB
ajfa-9354	187	9	sense	sense	NOUN
ajfa-9354	187	10	of	of	ADP
ajfa-9354	187	11	the	the	DET
ajfa-9354	187	12	recent	recent	ADJ
ajfa-9354	187	13	debate	debate	NOUN
ajfa-9354	187	14	,	,	PUNCT
ajfa-9354	187	15	the	the	DET
ajfa-9354	187	16	university	university	NOUN
ajfa-9354	187	17	of	of	ADP
ajfa-9354	187	18	ghicago	ghicago	PROPN
ajfa-9354	187	19	,	,	PUNCT
ajfa-9354	187	20	school	school	NOUN
ajfa-9354	187	21	of	of	ADP
ajfa-9354	187	22	business	business	NOUN
ajfa-9354	187	23	,	,	PUNCT
ajfa-9354	187	24	working	work	VERB
ajfa-9354	187	25	paper	paper	NOUN
ajfa-9354	187	26	no	no	INTJ
ajfa-9354	187	27	.	.	PUNCT
ajfa-9354	188	1	33,http://papers.ssrn.com	33,http://papers.ssrn.com	NUM
ajfa-9354	188	2	/	/	SYM
ajfa-9354	188	3	sol3	sol3	NOUN
ajfa-9354	188	4	/	/	SYM
ajfa-9354	188	5	papers.cfm?abstract_id=1392645	papers.cfm?abstract_id=1392645	PROPN
ajfa-9354	188	6	mosbah	mosbah	NOUN
ajfa-9354	188	7	,	,	PUNCT
ajfa-9354	188	8	f.	f.	PROPN
ajfa-9354	188	9	(	(	PUNCT
ajfa-9354	188	10	2012	2012	NUM
ajfa-9354	188	11	)	)	PUNCT
ajfa-9354	188	12	.	.	PUNCT
ajfa-9354	189	1	the	the	DET
ajfa-9354	189	2	ability	ability	NOUN
ajfa-9354	189	3	of	of	ADP
ajfa-9354	189	4	listed	list	VERB
ajfa-9354	189	5	companies	company	NOUN
ajfa-9354	189	6	in	in	ADP
ajfa-9354	189	7	libyan	libyan	ADJ
ajfa-9354	189	8	stock	stock	NOUN
ajfa-9354	189	9	exchange	exchange	PROPN
ajfa-9354	189	10	market	market	NOUN
ajfa-9354	189	11	to	to	PART
ajfa-9354	189	12	adopt	adopt	VERB
ajfa-9354	189	13	and	and	CCONJ
ajfa-9354	189	14	apply	apply	VERB
ajfa-9354	189	15	international	international	ADJ
ajfa-9354	189	16	financial	financial	ADJ
ajfa-9354	189	17	reporting	reporting	NOUN
ajfa-9354	189	18	standards	standard	NOUN
ajfa-9354	189	19	,	,	PUNCT
ajfa-9354	189	20	unpublished	unpublished	ADJ
ajfa-9354	189	21	master	master	NOUN
ajfa-9354	189	22	thesis	thesis	NOUN
ajfa-9354	189	23	in	in	ADP
ajfa-9354	189	24	accounting	accounting	NOUN
ajfa-9354	189	25	,	,	PUNCT
ajfa-9354	189	26	middle	middle	PROPN
ajfa-9354	189	27	east	east	PROPN
ajfa-9354	189	28	university	university	PROPN
ajfa-9354	189	29	.	.	PUNCT
ajfa-9354	190	1	palea	palea	NOUN
ajfa-9354	190	2	,	,	PUNCT
ajfa-9354	190	3	v.	v.	PROPN
ajfa-9354	190	4	(	(	PUNCT
ajfa-9354	190	5	2014	2014	NUM
ajfa-9354	190	6	)	)	PUNCT
ajfa-9354	190	7	.	.	PUNCT
ajfa-9354	191	1	fair	fair	ADJ
ajfa-9354	191	2	value	value	NOUN
ajfa-9354	191	3	accounting	accounting	NOUN
ajfa-9354	191	4	and	and	CCONJ
ajfa-9354	191	5	its	its	PRON
ajfa-9354	191	6	usefulness	usefulness	NOUN
ajfa-9354	191	7	to	to	ADP
ajfa-9354	191	8	financial	financial	ADJ
ajfa-9354	191	9	statement	statement	NOUN
ajfa-9354	191	10	users	user	NOUN
ajfa-9354	191	11	.	.	PUNCT
ajfa-9354	192	1	journal	journal	PROPN
ajfa-9354	192	2	of	of	ADP
ajfa-9354	192	3	financial	financial	ADJ
ajfa-9354	192	4	reporting	reporting	NOUN
ajfa-9354	192	5	and	and	CCONJ
ajfa-9354	192	6	accounting	accounting	NOUN
ajfa-9354	192	7	,	,	PUNCT
ajfa-9354	192	8	12(2	12(2	NUM
ajfa-9354	192	9	)	)	PUNCT
ajfa-9354	192	10	,	,	PUNCT
ajfa-9354	192	11	102	102	NUM
ajfa-9354	192	12	-	-	SYM
ajfa-9354	192	13	116	116	NUM
ajfa-9354	192	14	.	.	PUNCT
ajfa-9354	193	1	http://dx.doi.org/10.1108/jfra-04-2013-0021	http://dx.doi.org/10.1108/jfra-04-2013-0021	PROPN
ajfa-9354	193	2	paul	paul	PROPN
ajfa-9354	193	3	,	,	PUNCT
ajfa-9354	193	4	j.(2013	j.(2013	PROPN
ajfa-9354	193	5	)	)	PUNCT
ajfa-9354	193	6	.	.	PUNCT
ajfa-9354	194	1	fair	fair	ADJ
ajfa-9354	194	2	value	value	NOUN
ajfa-9354	194	3	accounting	account	VERB
ajfa-9354	194	4	vs.	vs.	ADP
ajfa-9354	194	5	historical	historical	ADJ
ajfa-9354	194	6	cost	cost	NOUN
ajfa-9354	194	7	accounting	accounting	NOUN
ajfa-9354	194	8	,	,	PUNCT
ajfa-9354	194	9	review	review	NOUN
ajfa-9354	194	10	of	of	ADP
ajfa-9354	194	11	business	business	NOUN
ajfa-9354	194	12	informationsystem,17(1).https://www.researchgate.net	informationsystem,17(1).https://www.researchgate.net	NOUN
ajfa-9354	194	13	/	/	SYM
ajfa-9354	194	14	publication/291437467_fair_value_a	publication/291437467_fair_value_a	NOUN
ajfa-9354	194	15	ccounting_vs_historical_cost_accounting	ccounting_vs_historical_cost_accounting	NOUN
ajfa-9354	194	16	.	.	PUNCT
ajfa-9354	195	1	procházka	procházka	PROPN
ajfa-9354	195	2	,	,	PUNCT
ajfa-9354	195	3	d.	d.	PROPN
ajfa-9354	195	4	(	(	PUNCT
ajfa-9354	195	5	2011	2011	NUM
ajfa-9354	195	6	)	)	PUNCT
ajfa-9354	195	7	.	.	PUNCT
ajfa-9354	196	1	theroleoffairvalue	theroleoffairvalue	PROPN
ajfa-9354	196	2	measurement	measurement	NOUN
ajfa-9354	196	3	in	in	ADP
ajfa-9354	196	4	therecentfinancialcrunch	therecentfinancialcrunch	NOUN
ajfa-9354	196	5	,	,	PUNCT
ajfa-9354	196	6	prague	prague	PROPN
ajfa-9354	196	7	economic	economic	ADJ
ajfa-9354	196	8	paper1	paper1	PROPN
ajfa-9354	196	9	,	,	PUNCT
ajfa-9354	196	10	71	71	NUM
ajfa-9354	196	11	-	-	SYM
ajfa-9354	196	12	88	88	NUM
ajfa-9354	196	13	.	.	PUNCT
ajfa-9354	197	1	http://dx.doi.org/10.18267/j.pep.388	http://dx.doi.org/10.18267/j.pep.388	PROPN
ajfa-9354	197	2	rock	rock	PROPN
ajfa-9354	197	3	l.	l.	PROPN
ajfa-9354	197	4	,	,	PUNCT
ajfa-9354	197	5	&	&	CCONJ
ajfa-9354	197	6	mihaela	mihaela	PROPN
ajfa-9354	197	7	s.	s.	PROPN
ajfa-9354	197	8	(	(	PUNCT
ajfa-9354	197	9	2009	2009	NUM
ajfa-9354	197	10	)	)	PUNCT
ajfa-9354	197	11	.	.	PUNCT
ajfa-9354	198	1	fair	fair	ADJ
ajfa-9354	198	2	value	value	NOUN
ajfa-9354	198	3	accounting	accounting	NOUN
ajfa-9354	198	4	:	:	PUNCT
ajfa-9354	198	5	the	the	DET
ajfa-9354	198	6	road	road	NOUN
ajfa-9354	198	7	to	to	PART
ajfa-9354	198	8	be	be	AUX
ajfa-9354	198	9	most	most	ADV
ajfa-9354	198	10	travelled	travel	VERB
ajfa-9354	198	11	,	,	PUNCT
ajfa-9354	198	12	sponsored	sponsor	VERB
ajfa-9354	198	13	by	by	ADP
ajfa-9354	198	14	certified	certify	VERB
ajfa-9354	198	15	general	general	ADJ
ajfa-9354	198	16	accounting	accounting	PROPN
ajfa-9354	198	17	association	association	PROPN
ajfa-9354	198	18	of	of	ADP
ajfa-9354	198	19	canada	canada	PROPN
ajfa-9354	198	20	.	.	PUNCT
ajfa-9354	199	1	available	available	ADJ
ajfa-9354	199	2	on	on	ADP
ajfa-9354	199	3	:	:	PUNCT
ajfa-9354	199	4	www.cga-canada.org	www.cga-canada.org	X
ajfa-9354	199	5	.	.	PUNCT
ajfa-9354	199	6	ryan	ryan	PROPN
ajfa-9354	199	7	,	,	PUNCT
ajfa-9354	199	8	s.	s.	PROPN
ajfa-9354	199	9	g.	g.	PROPN
ajfa-9354	199	10	(	(	PUNCT
ajfa-9354	199	11	2008	2008	NUM
ajfa-9354	199	12	)	)	PUNCT
ajfa-9354	199	13	.	.	PUNCT
ajfa-9354	200	1	accounting	account	VERB
ajfa-9354	200	2	in	in	ADP
ajfa-9354	200	3	and	and	CCONJ
ajfa-9354	200	4	for	for	ADP
ajfa-9354	200	5	the	the	DET
ajfa-9354	200	6	subprime	subprime	ADJ
ajfa-9354	200	7	crisis	crisis	NOUN
ajfa-9354	200	8	,	,	PUNCT
ajfa-9354	200	9	the	the	DET
ajfa-9354	200	10	accounting	accounting	NOUN
ajfa-9354	200	11	review	review	PROPN
ajfa-9354	200	12	,	,	PUNCT
ajfa-9354	200	13	83(6	83(6	PROPN
ajfa-9354	200	14	)	)	PUNCT
ajfa-9354	200	15	,	,	PUNCT
ajfa-9354	200	16	1605	1605	NUM
ajfa-9354	200	17	-	-	SYM
ajfa-9354	200	18	1638	1638	NUM
ajfa-9354	200	19	.	.	PUNCT
ajfa-9354	201	1	http://dx.doi.org/10.2308/accr.2008.83.6.1605	http://dx.doi.org/10.2308/accr.2008.83.6.1605	PROPN
ajfa-9354	201	2	shamkuts	shamkut	NOUN
ajfa-9354	201	3	,	,	PUNCT
ajfa-9354	201	4	v.	v.	PROPN
ajfa-9354	201	5	(	(	PUNCT
ajfa-9354	201	6	2010	2010	NUM
ajfa-9354	201	7	)	)	PUNCT
ajfa-9354	201	8	.	.	PUNCT
ajfa-9354	202	1	fair	fair	ADJ
ajfa-9354	202	2	value	value	NOUN
ajfa-9354	202	3	accounting	accounting	NOUN
ajfa-9354	202	4	,	,	PUNCT
ajfa-9354	202	5	university	university	PROPN
ajfa-9354	202	6	of	of	ADP
ajfa-9354	202	7	iceland	iceland	PROPN
ajfa-9354	202	8	,	,	PUNCT
ajfa-9354	202	9	faculty	faculty	NOUN
ajfa-9354	202	10	of	of	ADP
ajfa-9354	202	11	business	business	NOUN
ajfa-9354	202	12	,	,	PUNCT
ajfa-9354	202	13	unpublished	unpublished	ADJ
ajfa-9354	202	14	master	master	NOUN
ajfa-9354	202	15	degree	degree	NOUN
ajfa-9354	202	16	thesis.available	thesis.available	ADJ
ajfa-9354	202	17	on	on	ADP
ajfa-9354	202	18	:	:	PUNCT
ajfa-9354	202	19	http://skemman.is/stream/get/1946/4234/12284/1/thesis_fixed.pdf	http://skemman.is/stream/get/1946/4234/12284/1/thesis_fixed.pdf	NUM
ajfa-9354	202	20	asian	asian	ADJ
ajfa-9354	202	21	journal	journal	NOUN
ajfa-9354	202	22	of	of	ADP
ajfa-9354	202	23	finance	finance	PROPN
ajfa-9354	202	24	&	&	CCONJ
ajfa-9354	202	25	accounting	accounting	PROPN
ajfa-9354	202	26	issn	issn	PROPN
ajfa-9354	202	27	1946	1946	NUM
ajfa-9354	202	28	-	-	PUNCT
ajfa-9354	202	29	052x	052x	PROPN
ajfa-9354	202	30	2016	2016	NUM
ajfa-9354	202	31	,	,	PUNCT
ajfa-9354	202	32	vol	vol	NOUN
ajfa-9354	202	33	.	.	PROPN
ajfa-9354	202	34	8	8	NUM
ajfa-9354	202	35	,	,	PUNCT
ajfa-9354	202	36	no	no	INTJ
ajfa-9354	202	37	.	.	NOUN
ajfa-9354	202	38	2	2	NUM
ajfa-9354	202	39	ajfa.macrothink.org	ajfa.macrothink.org	PROPN
ajfa-9354	202	40	59	59	NUM
ajfa-9354	202	41	siam	siam	NOUN
ajfa-9354	202	42	,	,	PUNCT
ajfa-9354	202	43	w.	w.	PROPN
ajfa-9354	202	44	(	(	PUNCT
ajfa-9354	202	45	2005	2005	NUM
ajfa-9354	202	46	)	)	PUNCT
ajfa-9354	202	47	.	.	PUNCT
ajfa-9354	203	1	advantages	advantage	NOUN
ajfa-9354	203	2	and	and	CCONJ
ajfa-9354	203	3	impediments	impediment	NOUN
ajfa-9354	203	4	to	to	ADP
ajfa-9354	203	5	the	the	DET
ajfa-9354	203	6	application	application	NOUN
ajfa-9354	203	7	of	of	ADP
ajfa-9354	203	8	international	international	ADJ
ajfa-9354	203	9	accounting	accounting	NOUN
ajfa-9354	203	10	standards	standard	NOUN
ajfa-9354	203	11	in	in	ADP
ajfa-9354	203	12	jordan	jordan	PROPN
ajfa-9354	203	13	:	:	PUNCT
ajfa-9354	203	14	an	an	DET
ajfa-9354	203	15	exploratory	exploratory	ADJ
ajfa-9354	203	16	study	study	NOUN
ajfa-9354	203	17	the	the	DET
ajfa-9354	203	18	opinions	opinion	NOUN
ajfa-9354	203	19	of	of	ADP
ajfa-9354	203	20	those	those	PRON
ajfa-9354	203	21	in	in	ADP
ajfa-9354	203	22	charge	charge	NOUN
ajfa-9354	203	23	of	of	ADP
ajfa-9354	203	24	the	the	DET
ajfa-9354	203	25	accounting	accounting	NOUN
ajfa-9354	203	26	profession	profession	NOUN
ajfa-9354	203	27	,	,	PUNCT
ajfa-9354	203	28	jordan	jordan	PROPN
ajfa-9354	203	29	journal	journal	PROPN
ajfa-9354	203	30	of	of	ADP
ajfa-9354	203	31	business	business	PROPN
ajfa-9354	203	32	administration	administration	PROPN
ajfa-9354	203	33	,	,	PUNCT
ajfa-9354	203	34	1(2	1(2	NUM
ajfa-9354	203	35	)	)	PUNCT
ajfa-9354	203	36	.	.	PUNCT
ajfa-9354	204	1	talha	talha	PROPN
ajfa-9354	204	2	,	,	PUNCT
ajfa-9354	204	3	h.	h.	PROPN
ajfa-9354	204	4	(	(	PUNCT
ajfa-9354	204	5	2000	2000	NUM
ajfa-9354	204	6	)	)	PUNCT
ajfa-9354	204	7	.	.	PUNCT
ajfa-9354	205	1	international	international	ADJ
ajfa-9354	205	2	accounting	accounting	NOUN
ajfa-9354	205	3	standards	standard	NOUN
ajfa-9354	205	4	,	,	PUNCT
ajfa-9354	205	5	upbringing	upbringing	NOUN
ajfa-9354	205	6	,	,	PUNCT
ajfa-9354	205	7	and	and	CCONJ
ajfa-9354	205	8	the	the	DET
ajfa-9354	205	9	concept	concept	NOUN
ajfa-9354	205	10	,	,	PUNCT
ajfa-9354	205	11	the	the	DET
ajfa-9354	205	12	arab	arab	PROPN
ajfa-9354	205	13	academy	academy	PROPN
ajfa-9354	205	14	for	for	ADP
ajfa-9354	205	15	banking	banking	NOUN
ajfa-9354	205	16	and	and	CCONJ
ajfa-9354	205	17	financial	financial	ADJ
ajfa-9354	205	18	sciences	sciences	PROPN
ajfa-9354	205	19	,	,	PUNCT
ajfa-9354	205	20	amma	amma	PROPN
ajfa-9354	205	21	,	,	PUNCT
ajfa-9354	205	22	jordan	jordan	PROPN
ajfa-9354	205	23	.	.	PUNCT
ajfa-9354	206	1	tawfeeq	tawfeeq	PROPN
ajfa-9354	206	2	h.	h.	PROPN
ajfa-9354	206	3	,	,	PUNCT
ajfa-9354	206	4	&	&	CCONJ
ajfa-9354	206	5	abu	abu	PROPN
ajfa-9354	206	6	nassar	nassar	PROPN
ajfa-9354	206	7	m.	m.	PROPN
ajfa-9354	206	8	(	(	PUNCT
ajfa-9354	206	9	2014).the	2014).the	DET
ajfa-9354	206	10	variables	variable	NOUN
ajfa-9354	206	11	’	'	PUNCT
ajfa-9354	206	12	effect	effect	NOUN
ajfa-9354	206	13	on	on	ADP
ajfa-9354	206	14	the	the	DET
ajfa-9354	206	15	jordanian	jordanian	PROPN
ajfa-9354	206	16	publicly	publicly	ADV
ajfa-9354	206	17	held	hold	VERB
ajfa-9354	206	18	companies	company	NOUN
ajfa-9354	206	19	annual	annual	ADJ
ajfa-9354	206	20	financial	financial	ADJ
ajfa-9354	206	21	statements	statement	NOUN
ajfa-9354	206	22	voluntary	voluntary	ADJ
ajfa-9354	206	23	disclosure	disclosure	NOUN
ajfa-9354	206	24	,	,	PUNCT
ajfa-9354	206	25	journal	journal	NOUN
ajfa-9354	206	26	of	of	ADP
ajfa-9354	206	27	studies	study	NOUN
ajfa-9354	206	28	,	,	PUNCT
ajfa-9354	206	29	administrative	administrative	ADJ
ajfa-9354	206	30	sciences	science	NOUN
ajfa-9354	206	31	,	,	PUNCT
ajfa-9354	206	32	41(2	41(2	NUM
ajfa-9354	206	33	)	)	PUNCT
ajfa-9354	206	34	,	,	PUNCT
ajfa-9354	206	35	326	326	NUM
ajfa-9354	206	36	-	-	SYM
ajfa-9354	206	37	342	342	NUM
ajfa-9354	206	38	.	.	PUNCT
ajfa-9354	207	1	wadi	wadi	PROPN
ajfa-9354	207	2	,	,	PUNCT
ajfa-9354	207	3	m.	m.	NOUN
ajfa-9354	207	4	(	(	PUNCT
ajfa-9354	207	5	2006	2006	NUM
ajfa-9354	207	6	)	)	PUNCT
ajfa-9354	207	7	.	.	PUNCT
ajfa-9354	208	1	the	the	DET
ajfa-9354	208	2	impact	impact	NOUN
ajfa-9354	208	3	of	of	ADP
ajfa-9354	208	4	inflation	inflation	NOUN
ajfa-9354	208	5	on	on	ADP
ajfa-9354	208	6	the	the	DET
ajfa-9354	208	7	accounting	accounting	NOUN
ajfa-9354	208	8	disclosure	disclosure	NOUN
ajfa-9354	208	9	of	of	ADP
ajfa-9354	208	10	the	the	DET
ajfa-9354	208	11	financial	financial	ADJ
ajfa-9354	208	12	statements	statement	NOUN
ajfa-9354	208	13	in	in	ADP
ajfa-9354	208	14	units	unit	NOUN
ajfa-9354	208	15	palestinian	palestinian	ADJ
ajfa-9354	208	16	economic	economic	ADJ
ajfa-9354	208	17	,	,	PUNCT
ajfa-9354	208	18	analytical	analytical	ADJ
ajfa-9354	208	19	and	and	CCONJ
ajfa-9354	208	20	applied	applied	ADJ
ajfa-9354	208	21	study	study	NOUN
ajfa-9354	208	22	,	,	PUNCT
ajfa-9354	208	23	unpublished	unpublished	ADJ
ajfa-9354	208	24	master	master	NOUN
ajfa-9354	208	25	thesis	thesis	NOUN
ajfa-9354	208	26	,	,	PUNCT
ajfa-9354	208	27	islamic	islamic	PROPN
ajfa-9354	208	28	university	university	PROPN
ajfa-9354	208	29	.	.	PUNCT
ajfa-9354	209	1	yurisandi	yurisandi	PROPN
ajfa-9354	209	2	,	,	PUNCT
ajfa-9354	209	3	t.	t.	PROPN
ajfa-9354	209	4	,	,	PUNCT
ajfa-9354	209	5	&	&	CCONJ
ajfa-9354	209	6	puspitasari	puspitasari	PROPN
ajfa-9354	209	7	,	,	PUNCT
ajfa-9354	209	8	e.	e.	PROPN
ajfa-9354	209	9	(	(	PUNCT
ajfa-9354	209	10	2015	2015	NUM
ajfa-9354	209	11	)	)	PUNCT
ajfa-9354	209	12	.	.	PUNCT
ajfa-9354	210	1	financial	financial	ADJ
ajfa-9354	210	2	reporting	reporting	NOUN
ajfa-9354	210	3	qualitybefore	qualitybefore	NOUN
ajfa-9354	210	4	and	and	CCONJ
ajfa-9354	210	5	after	after	ADP
ajfa-9354	210	6	ifrs	ifrs	NOUN
ajfa-9354	210	7	adoption	adoption	NOUN
ajfa-9354	210	8	using	use	VERB
ajfa-9354	210	9	nice	nice	ADJ
ajfa-9354	210	10	qualitative	qualitative	ADJ
ajfa-9354	210	11	characteristics	characteristic	NOUN
ajfa-9354	210	12	measurement	measurement	NOUN
ajfa-9354	210	13	,	,	PUNCT
ajfa-9354	210	14	secondglobal	secondglobal	ADJ
ajfa-9354	210	15	conference	conference	NOUN
ajfa-9354	210	16	on	on	ADP
ajfa-9354	210	17	business	business	NOUN
ajfa-9354	210	18	and	and	CCONJ
ajfa-9354	210	19	social	social	ADJ
ajfa-9354	210	20	science	science	NOUN
ajfa-9354	210	21	,	,	PUNCT
ajfa-9354	210	22	gcbss-2015	gcbss-2015	NOUN
ajfa-9354	210	23	,	,	PUNCT
ajfa-9354	210	24	17	17	NUM
ajfa-9354	210	25	-	-	SYM
ajfa-9354	210	26	18	18	NUM
ajfa-9354	210	27	.	.	PUNCT
ajfa-9354	211	1	bahi	bahi	PROPN
ajfa-9354	211	2	,	,	PUNCT
ajfa-9354	211	3	indonisia	indonisia	NOUN
ajfa-9354	211	4	.	.	PUNCT
ajfa-9354	212	1	available	available	ADJ
ajfa-9354	212	2	online	online	ADV
ajfa-9354	212	3	at	at	ADP
ajfa-9354	212	4	http://www.sciencedirect.com/science/article/pii/s1877042815054312	http://www.sciencedirect.com/science/article/pii/s1877042815054312	PROPN
ajfa-9354	212	5	zehri	zehri	NOUN
ajfa-9354	212	6	,	,	PUNCT
ajfa-9354	212	7	c.	c.	PROPN
ajfa-9354	212	8	,	,	PUNCT
ajfa-9354	212	9	&	&	CCONJ
ajfa-9354	212	10	abdelbaki	abdelbaki	PROPN
ajfa-9354	212	11	,	,	PUNCT
ajfa-9354	212	12	a.	a.	NOUN
ajfa-9354	212	13	(	(	PUNCT
ajfa-9354	212	14	2013	2013	NUM
ajfa-9354	212	15	)	)	PUNCT
ajfa-9354	212	16	.	.	PUNCT
ajfa-9354	213	1	does	do	AUX
ajfa-9354	213	2	adoption	adoption	NOUN
ajfa-9354	213	3	of	of	ADP
ajfa-9354	213	4	international	international	ADJ
ajfa-9354	213	5	accounting	accounting	NOUN
ajfa-9354	213	6	standards	standard	NOUN
ajfa-9354	213	7	promote	promote	VERB
ajfa-9354	213	8	economic	economic	ADJ
ajfa-9354	213	9	growth	growth	NOUN
ajfa-9354	213	10	in	in	ADP
ajfa-9354	213	11	developing	develop	VERB
ajfa-9354	213	12	countries	country	NOUN
ajfa-9354	213	13	?	?	PUNCT
ajfa-9354	214	1	international	international	ADJ
ajfa-9354	214	2	open	open	ADJ
ajfa-9354	214	3	journal	journal	NOUN
ajfa-9354	214	4	of	of	ADP
ajfa-9354	214	5	economics	economic	NOUN
ajfa-9354	214	6	1(1	1(1	NUM
ajfa-9354	214	7	)	)	PUNCT
ajfa-9354	214	8	,	,	PUNCT
ajfa-9354	214	9	0113	0113	NUM
ajfa-9354	214	10	.	.	PUNCT
ajfa-9354	215	1	available	available	ADJ
ajfa-9354	215	2	online	online	ADV
ajfa-9354	215	3	at	at	ADP
ajfa-9354	215	4	http://acascipub.com/journals.php	http://acascipub.com/journals.php	PRON
ajfa-9354	215	5	.	.	PUNCT