id	sid	tid	token	lemma	pos
ajfa-99	1	1	compliance	compliance	NOUN
ajfa-99	1	2	with	with	ADP
ajfa-99	1	3	the	the	DET
ajfa-99	1	4	interim	interim	ADJ
ajfa-99	1	5	financial	financial	ADJ
ajfa-99	1	6	reporting	reporting	NOUN
ajfa-99	1	7	standard	standard	NOUN
ajfa-99	1	8	in	in	ADP
ajfa-99	1	9	malaysia	malaysia	PROPN
ajfa-99	1	10	asian	asian	PROPN
ajfa-99	1	11	journal	journal	PROPN
ajfa-99	1	12	of	of	ADP
ajfa-99	1	13	finance	finance	PROPN
ajfa-99	1	14	&	&	CCONJ
ajfa-99	1	15	accounting	accounting	PROPN
ajfa-99	1	16	issn	issn	PROPN
ajfa-99	1	17	1946	1946	NUM
ajfa-99	1	18	-	-	PUNCT
ajfa-99	1	19	052x	052x	NOUN
ajfa-99	1	20	2009	2009	NUM
ajfa-99	1	21	,	,	PUNCT
ajfa-99	1	22	vol	vol	NOUN
ajfa-99	1	23	.	.	PROPN
ajfa-99	1	24	1	1	NUM
ajfa-99	1	25	,	,	PUNCT
ajfa-99	1	26	no	no	INTJ
ajfa-99	1	27	.	.	NOUN
ajfa-99	1	28	2	2	NUM
ajfa-99	1	29	:	:	PUNCT
ajfa-99	1	30	e3	e3	VERB
ajfa-99	1	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	1	32	53	53	NUM
ajfa-99	1	33	the	the	DET
ajfa-99	1	34	reliability	reliability	NOUN
ajfa-99	1	35	of	of	ADP
ajfa-99	1	36	corporate	corporate	ADJ
ajfa-99	1	37	quarterly	quarterly	ADJ
ajfa-99	1	38	financial	financial	ADJ
ajfa-99	1	39	reports	report	NOUN
ajfa-99	1	40	in	in	ADP
ajfa-99	1	41	malaysia	malaysia	PROPN
ajfa-99	1	42	:	:	PUNCT
ajfa-99	1	43	post	post	ADJ
ajfa-99	1	44	-	-	ADJ
ajfa-99	1	45	masb	masb	ADJ
ajfa-99	1	46	26	26	NUM
ajfa-99	1	47	evidence	evidence	NOUN
ajfa-99	1	48	ku	ku	NOUN
ajfa-99	1	49	nor	nor	CCONJ
ajfa-99	1	50	izah	izah	PROPN
ajfa-99	1	51	ku	ku	PROPN
ajfa-99	1	52	ismail	ismail	PROPN
ajfa-99	1	53	(	(	PUNCT
ajfa-99	1	54	corresponding	correspond	VERB
ajfa-99	1	55	author	author	NOUN
ajfa-99	1	56	)	)	PUNCT
ajfa-99	1	57	college	college	NOUN
ajfa-99	1	58	of	of	ADP
ajfa-99	1	59	business	business	NOUN
ajfa-99	1	60	,	,	PUNCT
ajfa-99	1	61	university	university	NOUN
ajfa-99	1	62	of	of	ADP
ajfa-99	1	63	utara	utara	PROPN
ajfa-99	1	64	malaysia	malaysia	PROPN
ajfa-99	1	65	06010	06010	NUM
ajfa-99	1	66	sintok	sintok	PROPN
ajfa-99	1	67	,	,	PUNCT
ajfa-99	1	68	kedah	kedah	PROPN
ajfa-99	1	69	,	,	PUNCT
ajfa-99	1	70	malaysia	malaysia	PROPN
ajfa-99	1	71	tel	tel	PROPN
ajfa-99	1	72	:	:	PUNCT
ajfa-99	1	73	+604	+604	PROPN
ajfa-99	1	74	-	-	SYM
ajfa-99	1	75	9283906	9283906	NUM
ajfa-99	1	76	e	e	NOUN
ajfa-99	1	77	-	-	NOUN
ajfa-99	1	78	mail	mail	NOUN
ajfa-99	1	79	:	:	PUNCT
ajfa-99	1	80	norizah@uum.edu.my	norizah@uum.edu.my	PROPN
ajfa-99	1	81	shamsul	shamsul	PROPN
ajfa-99	1	82	nahar	nahar	PROPN
ajfa-99	1	83	abdullah	abdullah	PROPN
ajfa-99	1	84	department	department	PROPN
ajfa-99	1	85	of	of	ADP
ajfa-99	1	86	accounting	accounting	NOUN
ajfa-99	1	87	and	and	CCONJ
ajfa-99	1	88	finance	finance	NOUN
ajfa-99	1	89	faculty	faculty	NOUN
ajfa-99	1	90	of	of	ADP
ajfa-99	1	91	management	management	NOUN
ajfa-99	1	92	and	and	CCONJ
ajfa-99	1	93	economics	economic	NOUN
ajfa-99	1	94	university	university	PROPN
ajfa-99	1	95	of	of	ADP
ajfa-99	1	96	malaysia	malaysia	PROPN
ajfa-99	1	97	terengganu,21030	terengganu,21030	PROPN
ajfa-99	1	98	kuala	kuala	PROPN
ajfa-99	1	99	terengganu	terengganu	PROPN
ajfa-99	1	100	,	,	PUNCT
ajfa-99	1	101	terengganu	terengganu	PROPN
ajfa-99	1	102	,	,	PUNCT
ajfa-99	1	103	malaysia	malaysia	PROPN
ajfa-99	1	104	tel	tel	PROPN
ajfa-99	1	105	:	:	PUNCT
ajfa-99	1	106	+609	+609	PROPN
ajfa-99	1	107	-	-	PUNCT
ajfa-99	1	108	6683137	6683137	NUM
ajfa-99	1	109	e	e	NOUN
ajfa-99	1	110	-	-	NOUN
ajfa-99	1	111	mail	mail	NOUN
ajfa-99	1	112	:	:	PUNCT
ajfa-99	1	113	snahar@umt.edu.my	snahar@umt.edu.my	ADJ
ajfa-99	1	114	abstract	abstract	ADV
ajfa-99	1	115	this	this	DET
ajfa-99	1	116	study	study	NOUN
ajfa-99	1	117	examines	examine	VERB
ajfa-99	1	118	the	the	DET
ajfa-99	1	119	reliability	reliability	NOUN
ajfa-99	1	120	of	of	ADP
ajfa-99	1	121	the	the	DET
ajfa-99	1	122	quarterly	quarterly	ADJ
ajfa-99	1	123	reports	report	NOUN
ajfa-99	1	124	of	of	ADP
ajfa-99	1	125	malaysian	malaysian	ADJ
ajfa-99	1	126	listed	list	VERB
ajfa-99	1	127	companies	company	NOUN
ajfa-99	1	128	after	after	SCONJ
ajfa-99	1	129	the	the	DET
ajfa-99	1	130	malaysian	malaysian	PROPN
ajfa-99	1	131	accounting	accounting	PROPN
ajfa-99	1	132	standard	standard	PROPN
ajfa-99	1	133	board	board	PROPN
ajfa-99	1	134	(	(	PUNCT
ajfa-99	1	135	masb	masb	PROPN
ajfa-99	1	136	)	)	PUNCT
ajfa-99	1	137	issued	issue	VERB
ajfa-99	1	138	a	a	DET
ajfa-99	1	139	standard	standard	NOUN
ajfa-99	1	140	on	on	ADP
ajfa-99	1	141	interim	interim	ADJ
ajfa-99	1	142	reporting	reporting	NOUN
ajfa-99	1	143	,	,	PUNCT
ajfa-99	1	144	masb	masb	VERB
ajfa-99	1	145	26	26	NUM
ajfa-99	1	146	interim	interim	ADJ
ajfa-99	1	147	reporting	reporting	NOUN
ajfa-99	1	148	in	in	ADP
ajfa-99	1	149	2002	2002	NUM
ajfa-99	1	150	.	.	PUNCT
ajfa-99	2	1	masb	masb	NOUN
ajfa-99	2	2	26	26	NUM
ajfa-99	2	3	requires	require	VERB
ajfa-99	2	4	companies	company	NOUN
ajfa-99	2	5	to	to	PART
ajfa-99	2	6	adopt	adopt	VERB
ajfa-99	2	7	the	the	DET
ajfa-99	2	8	discrete	discrete	ADJ
ajfa-99	2	9	method	method	NOUN
ajfa-99	2	10	in	in	ADP
ajfa-99	2	11	reporting	report	VERB
ajfa-99	2	12	most	most	ADJ
ajfa-99	2	13	of	of	ADP
ajfa-99	2	14	the	the	DET
ajfa-99	2	15	transactions	transaction	NOUN
ajfa-99	2	16	.	.	PUNCT
ajfa-99	3	1	in	in	ADP
ajfa-99	3	2	particular	particular	ADJ
ajfa-99	3	3	,	,	PUNCT
ajfa-99	3	4	this	this	DET
ajfa-99	3	5	study	study	NOUN
ajfa-99	3	6	focuses	focus	VERB
ajfa-99	3	7	on	on	ADP
ajfa-99	3	8	the	the	DET
ajfa-99	3	9	reporting	reporting	NOUN
ajfa-99	3	10	of	of	ADP
ajfa-99	3	11	exceptional	exceptional	ADJ
ajfa-99	3	12	items	item	NOUN
ajfa-99	3	13	(	(	PUNCT
ajfa-99	3	14	eis	eis	NOUN
ajfa-99	3	15	)	)	PUNCT
ajfa-99	3	16	in	in	ADP
ajfa-99	3	17	the	the	DET
ajfa-99	3	18	quarterly	quarterly	ADJ
ajfa-99	3	19	reports	report	NOUN
ajfa-99	3	20	,	,	PUNCT
ajfa-99	3	21	and	and	CCONJ
ajfa-99	3	22	is	be	AUX
ajfa-99	3	23	an	an	DET
ajfa-99	3	24	extension	extension	NOUN
ajfa-99	3	25	of	of	ADP
ajfa-99	3	26	the	the	DET
ajfa-99	3	27	study	study	NOUN
ajfa-99	3	28	conducted	conduct	VERB
ajfa-99	3	29	in	in	ADP
ajfa-99	3	30	2001	2001	NUM
ajfa-99	3	31	by	by	ADP
ajfa-99	3	32	ku	ku	PROPN
ajfa-99	3	33	ismail	ismail	PROPN
ajfa-99	3	34	and	and	CCONJ
ajfa-99	3	35	chandler	chandler	PROPN
ajfa-99	3	36	(	(	PUNCT
ajfa-99	3	37	2005	2005	NUM
ajfa-99	3	38	)	)	PUNCT
ajfa-99	3	39	.	.	PUNCT
ajfa-99	4	1	this	this	DET
ajfa-99	4	2	paper	paper	NOUN
ajfa-99	4	3	argues	argue	VERB
ajfa-99	4	4	that	that	SCONJ
ajfa-99	4	5	the	the	DET
ajfa-99	4	6	reports	report	NOUN
ajfa-99	4	7	are	be	AUX
ajfa-99	4	8	more	more	ADV
ajfa-99	4	9	likely	likely	ADJ
ajfa-99	4	10	to	to	PART
ajfa-99	4	11	be	be	AUX
ajfa-99	4	12	reliable	reliable	ADJ
ajfa-99	4	13	if	if	SCONJ
ajfa-99	4	14	the	the	DET
ajfa-99	4	15	discrete	discrete	ADJ
ajfa-99	4	16	method	method	NOUN
ajfa-99	4	17	is	be	AUX
ajfa-99	4	18	practiced	practice	VERB
ajfa-99	4	19	.	.	PUNCT
ajfa-99	5	1	if	if	SCONJ
ajfa-99	5	2	the	the	DET
ajfa-99	5	3	discrete	discrete	ADJ
ajfa-99	5	4	method	method	NOUN
ajfa-99	5	5	is	be	AUX
ajfa-99	5	6	applied	apply	VERB
ajfa-99	5	7	,	,	PUNCT
ajfa-99	5	8	companies	company	NOUN
ajfa-99	5	9	are	be	AUX
ajfa-99	5	10	less	less	ADV
ajfa-99	5	11	likely	likely	ADJ
ajfa-99	5	12	to	to	PART
ajfa-99	5	13	defer	defer	VERB
ajfa-99	5	14	the	the	DET
ajfa-99	5	15	reporting	reporting	NOUN
ajfa-99	5	16	of	of	ADP
ajfa-99	5	17	eis	eis	PROPN
ajfa-99	5	18	to	to	ADP
ajfa-99	5	19	the	the	DET
ajfa-99	5	20	final	final	ADJ
ajfa-99	5	21	quarter	quarter	NOUN
ajfa-99	5	22	,	,	PUNCT
ajfa-99	5	23	and	and	CCONJ
ajfa-99	5	24	thus	thus	ADV
ajfa-99	5	25	,	,	PUNCT
ajfa-99	5	26	the	the	DET
ajfa-99	5	27	incidence	incidence	NOUN
ajfa-99	5	28	of	of	ADP
ajfa-99	5	29	eis	eis	PROPN
ajfa-99	5	30	in	in	ADP
ajfa-99	5	31	all	all	DET
ajfa-99	5	32	the	the	DET
ajfa-99	5	33	four	four	NUM
ajfa-99	5	34	quarters	quarter	NOUN
ajfa-99	5	35	is	be	AUX
ajfa-99	5	36	equally	equally	ADV
ajfa-99	5	37	likely	likely	ADJ
ajfa-99	5	38	(	(	PUNCT
ajfa-99	5	39	i.e.	i.e.	X
ajfa-99	5	40	not	not	PART
ajfa-99	5	41	being	be	AUX
ajfa-99	5	42	lumped	lump	VERB
ajfa-99	5	43	in	in	ADP
ajfa-99	5	44	the	the	DET
ajfa-99	5	45	fourth	fourth	ADJ
ajfa-99	5	46	quarter	quarter	NOUN
ajfa-99	5	47	as	as	ADP
ajfa-99	5	48	a	a	DET
ajfa-99	5	49	tool	tool	NOUN
ajfa-99	5	50	to	to	PART
ajfa-99	5	51	“	"	PUNCT
ajfa-99	5	52	settle	settle	VERB
ajfa-99	5	53	-	-	PUNCT
ajfa-99	5	54	up	up	NOUN
ajfa-99	5	55	”	"	PUNCT
ajfa-99	5	56	)	)	PUNCT
ajfa-99	5	57	.	.	PUNCT
ajfa-99	6	1	an	an	DET
ajfa-99	6	2	examination	examination	NOUN
ajfa-99	6	3	of	of	ADP
ajfa-99	6	4	the	the	DET
ajfa-99	6	5	2003	2003	NUM
ajfa-99	6	6	quarterly	quarterly	ADJ
ajfa-99	6	7	reports	report	NOUN
ajfa-99	6	8	of	of	ADP
ajfa-99	6	9	91	91	NUM
ajfa-99	6	10	companies	company	NOUN
ajfa-99	6	11	reveals	reveal	VERB
ajfa-99	6	12	that	that	SCONJ
ajfa-99	6	13	half	half	NOUN
ajfa-99	6	14	of	of	ADP
ajfa-99	6	15	the	the	DET
ajfa-99	6	16	incidence	incidence	NOUN
ajfa-99	6	17	of	of	ADP
ajfa-99	6	18	eis	eis	PROPN
ajfa-99	6	19	is	be	AUX
ajfa-99	6	20	reported	report	VERB
ajfa-99	6	21	in	in	ADP
ajfa-99	6	22	the	the	DET
ajfa-99	6	23	final	final	ADJ
ajfa-99	6	24	quarter	quarter	NOUN
ajfa-99	6	25	.	.	PUNCT
ajfa-99	7	1	the	the	DET
ajfa-99	7	2	percentage	percentage	NOUN
ajfa-99	7	3	is	be	AUX
ajfa-99	7	4	not	not	PART
ajfa-99	7	5	significantly	significantly	ADV
ajfa-99	7	6	lower	low	ADJ
ajfa-99	7	7	than	than	ADP
ajfa-99	7	8	those	those	PRON
ajfa-99	7	9	of	of	ADP
ajfa-99	7	10	the	the	DET
ajfa-99	7	11	previous	previous	ADJ
ajfa-99	7	12	study	study	NOUN
ajfa-99	7	13	.	.	PUNCT
ajfa-99	8	1	this	this	PRON
ajfa-99	8	2	indicates	indicate	VERB
ajfa-99	8	3	that	that	SCONJ
ajfa-99	8	4	masb	masb	NOUN
ajfa-99	8	5	26	26	NUM
ajfa-99	8	6	fails	fail	VERB
ajfa-99	8	7	to	to	PART
ajfa-99	8	8	enhance	enhance	VERB
ajfa-99	8	9	the	the	DET
ajfa-99	8	10	reliability	reliability	NOUN
ajfa-99	8	11	of	of	ADP
ajfa-99	8	12	the	the	DET
ajfa-99	8	13	quarterly	quarterly	ADJ
ajfa-99	8	14	reports	report	NOUN
ajfa-99	8	15	as	as	ADV
ajfa-99	8	16	far	far	ADV
ajfa-99	8	17	as	as	SCONJ
ajfa-99	8	18	the	the	DET
ajfa-99	8	19	eis	eis	PROPN
ajfa-99	8	20	are	be	AUX
ajfa-99	8	21	concerned	concern	VERB
ajfa-99	8	22	.	.	PUNCT
ajfa-99	9	1	in	in	ADP
ajfa-99	9	2	addition	addition	NOUN
ajfa-99	9	3	,	,	PUNCT
ajfa-99	9	4	this	this	DET
ajfa-99	9	5	study	study	NOUN
ajfa-99	9	6	indicates	indicate	VERB
ajfa-99	9	7	that	that	SCONJ
ajfa-99	9	8	the	the	DET
ajfa-99	9	9	eis	eis	PROPN
ajfa-99	9	10	reported	report	VERB
ajfa-99	9	11	in	in	ADP
ajfa-99	9	12	the	the	DET
ajfa-99	9	13	fourth	fourth	ADJ
ajfa-99	9	14	quarter	quarter	NOUN
ajfa-99	9	15	are	be	AUX
ajfa-99	9	16	more	more	ADV
ajfa-99	9	17	likely	likely	ADJ
ajfa-99	9	18	to	to	PART
ajfa-99	9	19	be	be	AUX
ajfa-99	9	20	negative	negative	ADJ
ajfa-99	9	21	than	than	ADP
ajfa-99	9	22	positive	positive	ADJ
ajfa-99	9	23	.	.	PUNCT
ajfa-99	10	1	further	far	ADV
ajfa-99	10	2	,	,	PUNCT
ajfa-99	10	3	we	we	PRON
ajfa-99	10	4	find	find	VERB
ajfa-99	10	5	that	that	SCONJ
ajfa-99	10	6	companies	company	NOUN
ajfa-99	10	7	that	that	PRON
ajfa-99	10	8	defer	defer	VERB
ajfa-99	10	9	the	the	DET
ajfa-99	10	10	recognition	recognition	NOUN
ajfa-99	10	11	of	of	ADP
ajfa-99	10	12	eis	eis	PROPN
ajfa-99	10	13	are	be	AUX
ajfa-99	10	14	more	more	ADV
ajfa-99	10	15	likely	likely	ADJ
ajfa-99	10	16	to	to	PART
ajfa-99	10	17	be	be	AUX
ajfa-99	10	18	those	those	PRON
ajfa-99	10	19	listed	list	VERB
ajfa-99	10	20	on	on	ADP
ajfa-99	10	21	the	the	DET
ajfa-99	10	22	second	second	ADJ
ajfa-99	10	23	board	board	NOUN
ajfa-99	10	24	rather	rather	ADV
ajfa-99	10	25	than	than	ADP
ajfa-99	10	26	on	on	ADP
ajfa-99	10	27	the	the	DET
ajfa-99	10	28	main	main	ADJ
ajfa-99	10	29	board	board	NOUN
ajfa-99	10	30	of	of	ADP
ajfa-99	10	31	bursa	bursa	PROPN
ajfa-99	10	32	malaysia	malaysia	PROPN
ajfa-99	10	33	.	.	PUNCT
ajfa-99	11	1	with	with	ADP
ajfa-99	11	2	the	the	DET
ajfa-99	11	3	recent	recent	ADJ
ajfa-99	11	4	convergence	convergence	NOUN
ajfa-99	11	5	of	of	ADP
ajfa-99	11	6	accounting	accounting	NOUN
ajfa-99	11	7	standards	standard	NOUN
ajfa-99	11	8	whereby	whereby	SCONJ
ajfa-99	11	9	many	many	ADJ
ajfa-99	11	10	countries	country	NOUN
ajfa-99	11	11	have	have	AUX
ajfa-99	11	12	adopted	adopt	VERB
ajfa-99	11	13	frss	frss	NOUN
ajfa-99	11	14	in	in	ADP
ajfa-99	11	15	totality	totality	NOUN
ajfa-99	11	16	,	,	PUNCT
ajfa-99	11	17	including	include	VERB
ajfa-99	11	18	a	a	DET
ajfa-99	11	19	standard	standard	NOUN
ajfa-99	11	20	on	on	ADP
ajfa-99	11	21	interim	interim	ADJ
ajfa-99	11	22	reporting	reporting	NOUN
ajfa-99	11	23	,	,	PUNCT
ajfa-99	11	24	the	the	DET
ajfa-99	11	25	present	present	ADJ
ajfa-99	11	26	research	research	NOUN
ajfa-99	11	27	findings	finding	NOUN
ajfa-99	11	28	act	act	VERB
ajfa-99	11	29	as	as	ADP
ajfa-99	11	30	a	a	DET
ajfa-99	11	31	basis	basis	NOUN
ajfa-99	11	32	for	for	ADP
ajfa-99	11	33	similar	similar	ADJ
ajfa-99	11	34	research	research	NOUN
ajfa-99	11	35	in	in	ADP
ajfa-99	11	36	other	other	ADJ
ajfa-99	11	37	emerging	emerge	VERB
ajfa-99	11	38	economies	economy	NOUN
ajfa-99	11	39	.	.	PUNCT
ajfa-99	12	1	keywords	keyword	NOUN
ajfa-99	12	2	:	:	PUNCT
ajfa-99	12	3	quarterly	quarterly	ADJ
ajfa-99	12	4	reports	report	NOUN
ajfa-99	12	5	,	,	PUNCT
ajfa-99	12	6	masb	masb	NOUN
ajfa-99	12	7	26	26	NUM
ajfa-99	12	8	,	,	PUNCT
ajfa-99	12	9	reliability	reliability	NOUN
ajfa-99	12	10	of	of	ADP
ajfa-99	12	11	interim	interim	ADJ
ajfa-99	12	12	reports	report	NOUN
ajfa-99	12	13	,	,	PUNCT
ajfa-99	12	14	earnings	earning	NOUN
ajfa-99	12	15	management	management	NOUN
ajfa-99	12	16	,	,	PUNCT
ajfa-99	12	17	exceptional	exceptional	ADJ
ajfa-99	12	18	items	item	NOUN
ajfa-99	12	19	.	.	PUNCT
ajfa-99	13	1	jel	jel	PROPN
ajfa-99	13	2	classification	classification	NOUN
ajfa-99	13	3	:	:	PUNCT
ajfa-99	13	4	m41	m41	NOUN
ajfa-99	13	5	mailto:norizah@uum.edu.my	mailto:norizah@uum.edu.my	PROPN
ajfa-99	13	6	mailto:norizah@uum.edu.my	mailto:norizah@uum.edu.my	PROPN
ajfa-99	13	7	asian	asian	ADJ
ajfa-99	13	8	journal	journal	NOUN
ajfa-99	13	9	of	of	ADP
ajfa-99	13	10	finance	finance	PROPN
ajfa-99	13	11	&	&	CCONJ
ajfa-99	13	12	accounting	accounting	PROPN
ajfa-99	13	13	issn	issn	PROPN
ajfa-99	13	14	1946	1946	NUM
ajfa-99	13	15	-	-	PUNCT
ajfa-99	13	16	052x	052x	NOUN
ajfa-99	13	17	2009	2009	NUM
ajfa-99	13	18	,	,	PUNCT
ajfa-99	13	19	vol	vol	NOUN
ajfa-99	13	20	.	.	PROPN
ajfa-99	13	21	1	1	NUM
ajfa-99	13	22	,	,	PUNCT
ajfa-99	13	23	no	no	INTJ
ajfa-99	13	24	.	.	NOUN
ajfa-99	13	25	2	2	NUM
ajfa-99	13	26	:	:	PUNCT
ajfa-99	13	27	e3	e3	VERB
ajfa-99	13	28	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	13	29	54	54	NUM
ajfa-99	13	30	1	1	NUM
ajfa-99	13	31	.	.	PUNCT
ajfa-99	14	1	introduction	introduction	NOUN
ajfa-99	14	2	various	various	ADJ
ajfa-99	14	3	stock	stock	NOUN
ajfa-99	14	4	exchanges	exchange	NOUN
ajfa-99	14	5	around	around	ADP
ajfa-99	14	6	the	the	DET
ajfa-99	14	7	world	world	NOUN
ajfa-99	14	8	,	,	PUNCT
ajfa-99	14	9	including	include	VERB
ajfa-99	14	10	bursa	bursa	PROPN
ajfa-99	14	11	malaysia	malaysia	PROPN
ajfa-99	14	12	(	(	PUNCT
ajfa-99	14	13	previously	previously	ADV
ajfa-99	14	14	known	know	VERB
ajfa-99	14	15	as	as	ADP
ajfa-99	14	16	the	the	DET
ajfa-99	14	17	kuala	kuala	PROPN
ajfa-99	14	18	lumpur	lumpur	PROPN
ajfa-99	14	19	stock	stock	PROPN
ajfa-99	14	20	exchange	exchange	PROPN
ajfa-99	14	21	)	)	PUNCT
ajfa-99	14	22	have	have	AUX
ajfa-99	14	23	required	require	VERB
ajfa-99	14	24	interim	interim	ADJ
ajfa-99	14	25	financial	financial	ADJ
ajfa-99	14	26	reporting	reporting	NOUN
ajfa-99	14	27	to	to	PART
ajfa-99	14	28	ensure	ensure	VERB
ajfa-99	14	29	users	user	NOUN
ajfa-99	14	30	receive	receive	VERB
ajfa-99	14	31	more	more	ADV
ajfa-99	14	32	timely	timely	ADJ
ajfa-99	14	33	information	information	NOUN
ajfa-99	14	34	.	.	PUNCT
ajfa-99	15	1	interim	interim	ADJ
ajfa-99	15	2	financial	financial	ADJ
ajfa-99	15	3	reports	report	NOUN
ajfa-99	15	4	help	help	VERB
ajfa-99	15	5	to	to	PART
ajfa-99	15	6	reduce	reduce	VERB
ajfa-99	15	7	uncertainties	uncertainty	NOUN
ajfa-99	15	8	,	,	PUNCT
ajfa-99	15	9	enhance	enhance	VERB
ajfa-99	15	10	investors‟	investors‟	NUM
ajfa-99	15	11	confidence	confidence	NOUN
ajfa-99	15	12	,	,	PUNCT
ajfa-99	15	13	and	and	CCONJ
ajfa-99	15	14	improve	improve	VERB
ajfa-99	15	15	users‟	users‟	PROPN
ajfa-99	15	16	decisions	decision	NOUN
ajfa-99	15	17	.	.	PUNCT
ajfa-99	16	1	in	in	ADP
ajfa-99	16	2	recent	recent	ADJ
ajfa-99	16	3	years	year	NOUN
ajfa-99	16	4	,	,	PUNCT
ajfa-99	16	5	a	a	DET
ajfa-99	16	6	number	number	NOUN
ajfa-99	16	7	of	of	ADP
ajfa-99	16	8	stock	stock	NOUN
ajfa-99	16	9	exchanges	exchange	NOUN
ajfa-99	16	10	have	have	AUX
ajfa-99	16	11	required	require	VERB
ajfa-99	16	12	more	more	ADV
ajfa-99	16	13	frequent	frequent	ADJ
ajfa-99	16	14	reporting	reporting	NOUN
ajfa-99	16	15	by	by	ADP
ajfa-99	16	16	imposing	impose	VERB
ajfa-99	16	17	quarterly	quarterly	ADJ
ajfa-99	16	18	reports	report	NOUN
ajfa-99	16	19	instead	instead	ADV
ajfa-99	16	20	of	of	ADP
ajfa-99	16	21	half	half	ADV
ajfa-99	16	22	-	-	PUNCT
ajfa-99	16	23	yearly	yearly	ADJ
ajfa-99	16	24	reports	report	NOUN
ajfa-99	16	25	.	.	PUNCT
ajfa-99	17	1	a	a	DET
ajfa-99	17	2	similar	similar	ADJ
ajfa-99	17	3	trend	trend	NOUN
ajfa-99	17	4	is	be	AUX
ajfa-99	17	5	also	also	ADV
ajfa-99	17	6	observed	observe	VERB
ajfa-99	17	7	in	in	ADP
ajfa-99	17	8	malaysia	malaysia	PROPN
ajfa-99	17	9	with	with	ADP
ajfa-99	17	10	bursa	bursa	PROPN
ajfa-99	17	11	malaysia	malaysia	PROPN
ajfa-99	17	12	having	having	AUX
ajfa-99	17	13	required	require	VERB
ajfa-99	17	14	all	all	DET
ajfa-99	17	15	listed	list	VERB
ajfa-99	17	16	companies	company	NOUN
ajfa-99	17	17	to	to	PART
ajfa-99	17	18	issue	issue	VERB
ajfa-99	17	19	quarterly	quarterly	ADJ
ajfa-99	17	20	reports	report	NOUN
ajfa-99	17	21	since	since	SCONJ
ajfa-99	17	22	1999	1999	NUM
ajfa-99	17	23	.	.	PUNCT
ajfa-99	18	1	this	this	PRON
ajfa-99	18	2	was	be	AUX
ajfa-99	18	3	one	one	NUM
ajfa-99	18	4	of	of	ADP
ajfa-99	18	5	the	the	DET
ajfa-99	18	6	measures	measure	NOUN
ajfa-99	18	7	taken	take	VERB
ajfa-99	18	8	following	follow	VERB
ajfa-99	18	9	the	the	DET
ajfa-99	18	10	asian	asian	ADJ
ajfa-99	18	11	financial	financial	ADJ
ajfa-99	18	12	crisis	crisis	NOUN
ajfa-99	18	13	of	of	ADP
ajfa-99	18	14	1997/1998	1997/1998	NUM
ajfa-99	18	15	in	in	ADP
ajfa-99	18	16	an	an	DET
ajfa-99	18	17	effort	effort	NOUN
ajfa-99	18	18	to	to	PART
ajfa-99	18	19	reduce	reduce	VERB
ajfa-99	18	20	uncertainty	uncertainty	NOUN
ajfa-99	18	21	and	and	CCONJ
ajfa-99	18	22	restore	restore	VERB
ajfa-99	19	1	investors‟	investors‟	INTJ
ajfa-99	19	2	confidence	confidence	NOUN
ajfa-99	19	3	through	through	ADP
ajfa-99	19	4	timelier	timely	ADJ
ajfa-99	19	5	information	information	NOUN
ajfa-99	19	6	.	.	PUNCT
ajfa-99	20	1	in	in	ADP
ajfa-99	20	2	the	the	DET
ajfa-99	20	3	unites	unite	NOUN
ajfa-99	20	4	states	state	NOUN
ajfa-99	20	5	of	of	ADP
ajfa-99	20	6	america	america	PROPN
ajfa-99	20	7	(	(	PUNCT
ajfa-99	20	8	us	us	PROPN
ajfa-99	20	9	)	)	PUNCT
ajfa-99	20	10	,	,	PUNCT
ajfa-99	20	11	requirements	requirement	NOUN
ajfa-99	20	12	to	to	PART
ajfa-99	20	13	issue	issue	VERB
ajfa-99	20	14	quarterly	quarterly	ADJ
ajfa-99	20	15	reports	report	NOUN
ajfa-99	20	16	were	be	AUX
ajfa-99	20	17	introduced	introduce	VERB
ajfa-99	20	18	in	in	ADP
ajfa-99	20	19	1970	1970	NUM
ajfa-99	20	20	when	when	SCONJ
ajfa-99	20	21	companies	company	NOUN
ajfa-99	20	22	were	be	AUX
ajfa-99	20	23	required	require	VERB
ajfa-99	20	24	by	by	ADP
ajfa-99	20	25	the	the	DET
ajfa-99	20	26	securities	securities	PROPN
ajfa-99	20	27	and	and	CCONJ
ajfa-99	20	28	exchange	exchange	PROPN
ajfa-99	20	29	commission	commission	PROPN
ajfa-99	20	30	(	(	PUNCT
ajfa-99	20	31	sec	sec	PROPN
ajfa-99	20	32	)	)	PUNCT
ajfa-99	20	33	to	to	PART
ajfa-99	20	34	publish	publish	VERB
ajfa-99	20	35	quarterly	quarterly	ADJ
ajfa-99	20	36	income	income	NOUN
ajfa-99	20	37	reports	report	NOUN
ajfa-99	20	38	on	on	ADP
ajfa-99	20	39	form	form	NOUN
ajfa-99	20	40	10q	10q	NOUN
ajfa-99	20	41	.	.	PUNCT
ajfa-99	21	1	following	follow	VERB
ajfa-99	21	2	that	that	PRON
ajfa-99	21	3	,	,	PUNCT
ajfa-99	21	4	in	in	ADP
ajfa-99	21	5	1973	1973	NUM
ajfa-99	21	6	,	,	PUNCT
ajfa-99	21	7	the	the	DET
ajfa-99	21	8	american	american	PROPN
ajfa-99	21	9	institute	institute	PROPN
ajfa-99	21	10	of	of	ADP
ajfa-99	21	11	certified	certify	VERB
ajfa-99	21	12	public	public	ADJ
ajfa-99	21	13	accountants	accountant	NOUN
ajfa-99	21	14	(	(	PUNCT
ajfa-99	21	15	aicpa	aicpa	PROPN
ajfa-99	21	16	)	)	PUNCT
ajfa-99	21	17	issued	issue	VERB
ajfa-99	21	18	accounting	accounting	NOUN
ajfa-99	21	19	principles	principle	NOUN
ajfa-99	21	20	board	board	NOUN
ajfa-99	21	21	(	(	PUNCT
ajfa-99	21	22	apb	apb	PROPN
ajfa-99	21	23	)	)	PUNCT
ajfa-99	21	24	opinion	opinion	NOUN
ajfa-99	21	25	28	28	NUM
ajfa-99	21	26	(	(	PUNCT
ajfa-99	21	27	interim	interim	ADJ
ajfa-99	21	28	financial	financial	ADJ
ajfa-99	21	29	reporting	reporting	NOUN
ajfa-99	21	30	)	)	PUNCT
ajfa-99	21	31	.	.	PUNCT
ajfa-99	22	1	numerous	numerous	ADJ
ajfa-99	22	2	empirical	empirical	ADJ
ajfa-99	22	3	studies	study	NOUN
ajfa-99	22	4	have	have	AUX
ajfa-99	22	5	since	since	ADV
ajfa-99	22	6	been	be	AUX
ajfa-99	22	7	carried	carry	VERB
ajfa-99	22	8	out	out	ADP
ajfa-99	22	9	which	which	PRON
ajfa-99	22	10	show	show	VERB
ajfa-99	22	11	that	that	SCONJ
ajfa-99	22	12	quarterly	quarterly	ADJ
ajfa-99	22	13	reports	report	NOUN
ajfa-99	22	14	are	be	AUX
ajfa-99	22	15	useful	useful	ADJ
ajfa-99	22	16	to	to	ADP
ajfa-99	22	17	users	user	NOUN
ajfa-99	22	18	;	;	PUNCT
ajfa-99	22	19	for	for	ADP
ajfa-99	22	20	example	example	NOUN
ajfa-99	22	21	,	,	PUNCT
ajfa-99	22	22	they	they	PRON
ajfa-99	22	23	have	have	AUX
ajfa-99	22	24	been	be	AUX
ajfa-99	22	25	found	find	VERB
ajfa-99	22	26	to	to	PART
ajfa-99	22	27	improve	improve	VERB
ajfa-99	22	28	earnings	earning	NOUN
ajfa-99	22	29	forecasts	forecast	NOUN
ajfa-99	22	30	(	(	PUNCT
ajfa-99	22	31	fortin	fortin	PROPN
ajfa-99	22	32	et	et	PROPN
ajfa-99	22	33	al	al	PROPN
ajfa-99	22	34	.	.	PROPN
ajfa-99	22	35	,	,	PUNCT
ajfa-99	22	36	1997	1997	NUM
ajfa-99	22	37	;	;	PUNCT
ajfa-99	22	38	allen	allen	PROPN
ajfa-99	22	39	et	et	PROPN
ajfa-99	22	40	al	al	PROPN
ajfa-99	22	41	.	.	PROPN
ajfa-99	22	42	,	,	PUNCT
ajfa-99	22	43	1999	1999	NUM
ajfa-99	22	44	)	)	PUNCT
ajfa-99	22	45	and	and	CCONJ
ajfa-99	22	46	are	be	AUX
ajfa-99	22	47	associated	associate	VERB
ajfa-99	22	48	with	with	ADP
ajfa-99	22	49	adjustments	adjustment	NOUN
ajfa-99	22	50	in	in	ADP
ajfa-99	22	51	stock	stock	NOUN
ajfa-99	22	52	prices	price	NOUN
ajfa-99	22	53	(	(	PUNCT
ajfa-99	22	54	kiger	kiger	NOUN
ajfa-99	22	55	,	,	PUNCT
ajfa-99	22	56	1972	1972	NUM
ajfa-99	22	57	;	;	PUNCT
ajfa-99	22	58	foster	foster	NOUN
ajfa-99	22	59	,	,	PUNCT
ajfa-99	22	60	1977	1977	NUM
ajfa-99	22	61	;	;	PUNCT
ajfa-99	22	62	balsam	balsam	NOUN
ajfa-99	22	63	et	et	PROPN
ajfa-99	22	64	al	al	PROPN
ajfa-99	22	65	.	.	PROPN
ajfa-99	22	66	,	,	PUNCT
ajfa-99	22	67	2002	2002	NUM
ajfa-99	22	68	)	)	PUNCT
ajfa-99	22	69	.	.	PUNCT
ajfa-99	23	1	however	however	ADV
ajfa-99	23	2	,	,	PUNCT
ajfa-99	23	3	cases	case	NOUN
ajfa-99	23	4	of	of	ADP
ajfa-99	23	5	accounting	accounting	NOUN
ajfa-99	23	6	irregularities	irregularity	NOUN
ajfa-99	23	7	,	,	PUNCT
ajfa-99	23	8	such	such	ADJ
ajfa-99	23	9	as	as	ADP
ajfa-99	23	10	those	those	PRON
ajfa-99	23	11	that	that	PRON
ajfa-99	23	12	involved	involve	VERB
ajfa-99	23	13	enron	enron	PROPN
ajfa-99	23	14	,	,	PUNCT
ajfa-99	23	15	worldcom	worldcom	PROPN
ajfa-99	23	16	and	and	CCONJ
ajfa-99	23	17	tyco	tyco	PROPN
ajfa-99	23	18	international	international	PROPN
ajfa-99	23	19	,	,	PUNCT
ajfa-99	23	20	cast	cast	VERB
ajfa-99	23	21	doubt	doubt	NOUN
ajfa-99	23	22	on	on	ADP
ajfa-99	23	23	the	the	DET
ajfa-99	23	24	ability	ability	NOUN
ajfa-99	23	25	of	of	ADP
ajfa-99	23	26	quarterly	quarterly	ADJ
ajfa-99	23	27	reports	report	NOUN
ajfa-99	23	28	in	in	ADP
ajfa-99	23	29	enabling	enable	VERB
ajfa-99	23	30	the	the	DET
ajfa-99	23	31	detection	detection	NOUN
ajfa-99	23	32	of	of	ADP
ajfa-99	23	33	fraudulent	fraudulent	ADJ
ajfa-99	23	34	accounting	accounting	NOUN
ajfa-99	23	35	practices	practice	NOUN
ajfa-99	23	36	at	at	ADP
ajfa-99	23	37	the	the	DET
ajfa-99	23	38	earliest	early	ADJ
ajfa-99	23	39	stage	stage	NOUN
ajfa-99	23	40	possible	possible	ADJ
ajfa-99	23	41	.	.	PUNCT
ajfa-99	24	1	studies	study	NOUN
ajfa-99	24	2	have	have	AUX
ajfa-99	24	3	also	also	ADV
ajfa-99	24	4	shown	show	VERB
ajfa-99	24	5	that	that	SCONJ
ajfa-99	24	6	companies	company	NOUN
ajfa-99	24	7	manage	manage	VERB
ajfa-99	24	8	their	their	PRON
ajfa-99	24	9	quarterly	quarterly	ADJ
ajfa-99	24	10	reports	report	NOUN
ajfa-99	24	11	,	,	PUNCT
ajfa-99	24	12	thus	thus	ADV
ajfa-99	24	13	rendering	render	VERB
ajfa-99	24	14	them	they	PRON
ajfa-99	24	15	unreliable	unreliable	ADJ
ajfa-99	24	16	(	(	PUNCT
ajfa-99	24	17	e.g.	e.g.	ADV
ajfa-99	24	18	givoly	givoly	NOUN
ajfa-99	24	19	and	and	CCONJ
ajfa-99	24	20	ronen	ronen	NOUN
ajfa-99	24	21	,	,	PUNCT
ajfa-99	24	22	1981	1981	NUM
ajfa-99	24	23	;	;	PUNCT
ajfa-99	24	24	kinney	kinney	PROPN
ajfa-99	24	25	and	and	CCONJ
ajfa-99	24	26	trezevant	trezevant	NOUN
ajfa-99	24	27	,	,	PUNCT
ajfa-99	24	28	1997	1997	NUM
ajfa-99	24	29	;	;	PUNCT
ajfa-99	24	30	nigrini	nigrini	ADJ
ajfa-99	24	31	,	,	PUNCT
ajfa-99	24	32	2005	2005	NUM
ajfa-99	24	33	)	)	PUNCT
ajfa-99	24	34	.	.	PUNCT
ajfa-99	25	1	it	it	PRON
ajfa-99	25	2	is	be	AUX
ajfa-99	25	3	generally	generally	ADV
ajfa-99	25	4	believed	believe	VERB
ajfa-99	25	5	that	that	SCONJ
ajfa-99	25	6	the	the	DET
ajfa-99	25	7	use	use	NOUN
ajfa-99	25	8	of	of	ADP
ajfa-99	25	9	the	the	DET
ajfa-99	25	10	integral	integral	ADJ
ajfa-99	25	11	method	method	NOUN
ajfa-99	25	12	rather	rather	ADV
ajfa-99	25	13	than	than	ADP
ajfa-99	25	14	the	the	DET
ajfa-99	25	15	discrete	discrete	ADJ
ajfa-99	25	16	method	method	NOUN
ajfa-99	25	17	of	of	ADP
ajfa-99	25	18	reporting	reporting	NOUN
ajfa-99	25	19	,	,	PUNCT
ajfa-99	25	20	in	in	ADP
ajfa-99	25	21	addition	addition	NOUN
ajfa-99	25	22	to	to	ADP
ajfa-99	25	23	the	the	DET
ajfa-99	25	24	fact	fact	NOUN
ajfa-99	25	25	that	that	SCONJ
ajfa-99	25	26	quarterly	quarterly	ADJ
ajfa-99	25	27	reports	report	NOUN
ajfa-99	25	28	are	be	AUX
ajfa-99	25	29	not	not	PART
ajfa-99	25	30	independently	independently	ADV
ajfa-99	25	31	audited	audit	VERB
ajfa-99	25	32	,	,	PUNCT
ajfa-99	25	33	provides	provide	VERB
ajfa-99	25	34	more	more	ADJ
ajfa-99	25	35	opportunities	opportunity	NOUN
ajfa-99	25	36	for	for	SCONJ
ajfa-99	25	37	companies	company	NOUN
ajfa-99	25	38	to	to	PART
ajfa-99	25	39	manage	manage	VERB
ajfa-99	25	40	quarterly	quarterly	ADJ
ajfa-99	25	41	earnings	earning	NOUN
ajfa-99	25	42	in	in	ADP
ajfa-99	25	43	the	the	DET
ajfa-99	25	44	us	us	PROPN
ajfa-99	25	45	.	.	PUNCT
ajfa-99	26	1	even	even	ADV
ajfa-99	26	2	though	though	SCONJ
ajfa-99	26	3	the	the	DET
ajfa-99	26	4	use	use	NOUN
ajfa-99	26	5	of	of	ADP
ajfa-99	26	6	the	the	DET
ajfa-99	26	7	integral	integral	ADJ
ajfa-99	26	8	method	method	NOUN
ajfa-99	26	9	is	be	AUX
ajfa-99	26	10	appropriate	appropriate	ADJ
ajfa-99	26	11	in	in	ADP
ajfa-99	26	12	some	some	DET
ajfa-99	26	13	cases	case	NOUN
ajfa-99	26	14	,	,	PUNCT
ajfa-99	26	15	the	the	DET
ajfa-99	26	16	method	method	NOUN
ajfa-99	26	17	requires	require	VERB
ajfa-99	26	18	a	a	DET
ajfa-99	26	19	lot	lot	NOUN
ajfa-99	26	20	more	more	ADJ
ajfa-99	26	21	judgment	judgment	NOUN
ajfa-99	26	22	and	and	CCONJ
ajfa-99	26	23	estimates	estimate	NOUN
ajfa-99	26	24	compared	compare	VERB
ajfa-99	26	25	to	to	ADP
ajfa-99	26	26	the	the	DET
ajfa-99	26	27	discrete	discrete	ADJ
ajfa-99	26	28	method	method	NOUN
ajfa-99	26	29	.	.	PUNCT
ajfa-99	27	1	thus	thus	ADV
ajfa-99	27	2	,	,	PUNCT
ajfa-99	27	3	the	the	DET
ajfa-99	27	4	tendency	tendency	NOUN
ajfa-99	27	5	for	for	ADP
ajfa-99	27	6	earnings	earning	NOUN
ajfa-99	27	7	management	management	NOUN
ajfa-99	27	8	is	be	AUX
ajfa-99	27	9	more	more	ADV
ajfa-99	27	10	likely	likely	ADJ
ajfa-99	27	11	under	under	ADP
ajfa-99	27	12	the	the	DET
ajfa-99	27	13	integral	integral	ADJ
ajfa-99	27	14	method	method	NOUN
ajfa-99	27	15	than	than	ADP
ajfa-99	27	16	under	under	ADP
ajfa-99	27	17	the	the	DET
ajfa-99	27	18	discrete	discrete	ADJ
ajfa-99	27	19	method	method	NOUN
ajfa-99	27	20	.	.	PUNCT
ajfa-99	28	1	although	although	SCONJ
ajfa-99	28	2	apb	apb	PROPN
ajfa-99	28	3	opinion	opinion	NOUN
ajfa-99	28	4	28	28	NUM
ajfa-99	28	5	adopts	adopt	VERB
ajfa-99	28	6	both	both	CCONJ
ajfa-99	28	7	the	the	DET
ajfa-99	28	8	discrete	discrete	ADJ
ajfa-99	28	9	and	and	CCONJ
ajfa-99	28	10	integral	integral	ADJ
ajfa-99	28	11	methods	method	NOUN
ajfa-99	28	12	(	(	PUNCT
ajfa-99	28	13	depending	depend	VERB
ajfa-99	28	14	on	on	ADP
ajfa-99	28	15	the	the	DET
ajfa-99	28	16	type	type	NOUN
ajfa-99	28	17	of	of	ADP
ajfa-99	28	18	transactions	transaction	NOUN
ajfa-99	28	19	)	)	PUNCT
ajfa-99	28	20	,	,	PUNCT
ajfa-99	28	21	the	the	DET
ajfa-99	28	22	latter	latter	ADJ
ajfa-99	28	23	is	be	AUX
ajfa-99	28	24	more	more	ADV
ajfa-99	28	25	dominant	dominant	ADJ
ajfa-99	28	26	.	.	PUNCT
ajfa-99	29	1	the	the	DET
ajfa-99	29	2	integral	integral	ADJ
ajfa-99	29	3	method	method	NOUN
ajfa-99	29	4	,	,	PUNCT
ajfa-99	29	5	as	as	SCONJ
ajfa-99	29	6	recommended	recommend	VERB
ajfa-99	29	7	in	in	ADP
ajfa-99	29	8	the	the	DET
ajfa-99	29	9	us	us	PROPN
ajfa-99	29	10	,	,	PUNCT
ajfa-99	29	11	regards	regard	VERB
ajfa-99	29	12	a	a	DET
ajfa-99	29	13	quarterly	quarterly	ADJ
ajfa-99	29	14	report	report	NOUN
ajfa-99	29	15	as	as	ADP
ajfa-99	29	16	one	one	NUM
ajfa-99	29	17	of	of	ADP
ajfa-99	29	18	the	the	DET
ajfa-99	29	19	reporting	reporting	NOUN
ajfa-99	29	20	cycles	cycle	NOUN
ajfa-99	29	21	in	in	ADP
ajfa-99	29	22	the	the	DET
ajfa-99	29	23	full	full	ADJ
ajfa-99	29	24	financial	financial	ADJ
ajfa-99	29	25	year	year	NOUN
ajfa-99	29	26	reporting	reporting	NOUN
ajfa-99	29	27	cycle	cycle	NOUN
ajfa-99	29	28	.	.	PUNCT
ajfa-99	30	1	bartsch	bartsch	VERB
ajfa-99	30	2	(	(	PUNCT
ajfa-99	30	3	1989	1989	NUM
ajfa-99	30	4	)	)	PUNCT
ajfa-99	30	5	,	,	PUNCT
ajfa-99	30	6	for	for	ADP
ajfa-99	30	7	instance	instance	NOUN
ajfa-99	30	8	,	,	PUNCT
ajfa-99	30	9	notes	note	VERB
ajfa-99	30	10	that	that	SCONJ
ajfa-99	30	11	:	:	PUNCT
ajfa-99	30	12	“	"	PUNCT
ajfa-99	30	13	under	under	ADP
ajfa-99	30	14	this	this	DET
ajfa-99	30	15	perspective	perspective	NOUN
ajfa-99	30	16	,	,	PUNCT
ajfa-99	30	17	deferrals	deferral	NOUN
ajfa-99	30	18	,	,	PUNCT
ajfa-99	30	19	accruals	accrual	NOUN
ajfa-99	30	20	and	and	CCONJ
ajfa-99	30	21	estimates	estimate	NOUN
ajfa-99	30	22	reported	report	VERB
ajfa-99	30	23	in	in	ADP
ajfa-99	30	24	each	each	DET
ajfa-99	30	25	interim	interim	ADJ
ajfa-99	30	26	statement	statement	NOUN
ajfa-99	30	27	reflect	reflect	VERB
ajfa-99	30	28	the	the	DET
ajfa-99	30	29	accountant‟s	accountant‟s	ADJ
ajfa-99	30	30	belief	belief	NOUN
ajfa-99	30	31	of	of	ADP
ajfa-99	30	32	what	what	PRON
ajfa-99	30	33	is	be	AUX
ajfa-99	30	34	likely	likely	ADJ
ajfa-99	30	35	to	to	PART
ajfa-99	30	36	transpire	transpire	VERB
ajfa-99	30	37	relative	relative	ADJ
ajfa-99	30	38	to	to	ADP
ajfa-99	30	39	the	the	DET
ajfa-99	30	40	results	result	NOUN
ajfa-99	30	41	of	of	ADP
ajfa-99	30	42	operations	operation	NOUN
ajfa-99	30	43	for	for	ADP
ajfa-99	30	44	the	the	DET
ajfa-99	30	45	entire	entire	ADJ
ajfa-99	30	46	year	year	NOUN
ajfa-99	30	47	.	.	PUNCT
ajfa-99	31	1	essentially	essentially	ADV
ajfa-99	31	2	,	,	PUNCT
ajfa-99	31	3	interim	interim	ADJ
ajfa-99	31	4	-	-	PUNCT
ajfa-99	31	5	period	period	NOUN
ajfa-99	31	6	allocations	allocation	NOUN
ajfa-99	31	7	are	be	AUX
ajfa-99	31	8	components	component	NOUN
ajfa-99	31	9	of	of	ADP
ajfa-99	31	10	interim	interim	ADJ
ajfa-99	31	11	accounting	accounting	NOUN
ajfa-99	31	12	reports	report	NOUN
ajfa-99	31	13	prepared	prepare	VERB
ajfa-99	31	14	by	by	ADP
ajfa-99	31	15	the	the	DET
ajfa-99	31	16	integral	integral	ADJ
ajfa-99	31	17	method	method	NOUN
ajfa-99	31	18	”	"	PUNCT
ajfa-99	31	19	.	.	PUNCT
ajfa-99	32	1	asian	asian	ADJ
ajfa-99	32	2	journal	journal	PROPN
ajfa-99	32	3	of	of	ADP
ajfa-99	32	4	finance	finance	PROPN
ajfa-99	32	5	&	&	CCONJ
ajfa-99	32	6	accounting	accounting	PROPN
ajfa-99	32	7	issn	issn	PROPN
ajfa-99	32	8	1946	1946	NUM
ajfa-99	32	9	-	-	PUNCT
ajfa-99	32	10	052x	052x	NOUN
ajfa-99	32	11	2009	2009	NUM
ajfa-99	32	12	,	,	PUNCT
ajfa-99	32	13	vol	vol	NOUN
ajfa-99	32	14	.	.	PROPN
ajfa-99	32	15	1	1	NUM
ajfa-99	32	16	,	,	PUNCT
ajfa-99	32	17	no	no	INTJ
ajfa-99	32	18	.	.	NOUN
ajfa-99	32	19	2	2	NUM
ajfa-99	32	20	:	:	PUNCT
ajfa-99	32	21	e3	e3	VERB
ajfa-99	32	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	32	23	55	55	NUM
ajfa-99	32	24	as	as	SCONJ
ajfa-99	32	25	opposed	oppose	VERB
ajfa-99	32	26	to	to	ADP
ajfa-99	32	27	the	the	DET
ajfa-99	32	28	integral	integral	ADJ
ajfa-99	32	29	method	method	NOUN
ajfa-99	32	30	,	,	PUNCT
ajfa-99	32	31	the	the	DET
ajfa-99	32	32	discrete	discrete	ADJ
ajfa-99	32	33	method	method	NOUN
ajfa-99	32	34	treats	treat	VERB
ajfa-99	32	35	each	each	DET
ajfa-99	32	36	interim	interim	ADJ
ajfa-99	32	37	period	period	NOUN
ajfa-99	32	38	as	as	ADP
ajfa-99	32	39	an	an	DET
ajfa-99	32	40	accounting	accounting	NOUN
ajfa-99	32	41	period	period	NOUN
ajfa-99	32	42	distinct	distinct	ADJ
ajfa-99	32	43	from	from	ADP
ajfa-99	32	44	the	the	DET
ajfa-99	32	45	annual	annual	ADJ
ajfa-99	32	46	cycle	cycle	NOUN
ajfa-99	32	47	.	.	PUNCT
ajfa-99	33	1	under	under	ADP
ajfa-99	33	2	this	this	DET
ajfa-99	33	3	method	method	NOUN
ajfa-99	33	4	,	,	PUNCT
ajfa-99	33	5	deferrals	deferral	NOUN
ajfa-99	33	6	,	,	PUNCT
ajfa-99	33	7	accruals	accrual	NOUN
ajfa-99	33	8	and	and	CCONJ
ajfa-99	33	9	estimates	estimate	NOUN
ajfa-99	33	10	at	at	ADP
ajfa-99	33	11	the	the	DET
ajfa-99	33	12	end	end	NOUN
ajfa-99	33	13	of	of	ADP
ajfa-99	33	14	each	each	DET
ajfa-99	33	15	interim	interim	ADJ
ajfa-99	33	16	period	period	NOUN
ajfa-99	33	17	should	should	AUX
ajfa-99	33	18	be	be	AUX
ajfa-99	33	19	determined	determine	VERB
ajfa-99	33	20	by	by	ADP
ajfa-99	33	21	the	the	DET
ajfa-99	33	22	principles	principle	NOUN
ajfa-99	33	23	that	that	PRON
ajfa-99	33	24	apply	apply	VERB
ajfa-99	33	25	to	to	ADP
ajfa-99	33	26	the	the	DET
ajfa-99	33	27	annual	annual	ADJ
ajfa-99	33	28	periods	period	NOUN
ajfa-99	33	29	.	.	PUNCT
ajfa-99	34	1	the	the	DET
ajfa-99	34	2	transactions	transaction	NOUN
ajfa-99	34	3	reported	report	VERB
ajfa-99	34	4	in	in	ADP
ajfa-99	34	5	the	the	DET
ajfa-99	34	6	interim	interim	ADJ
ajfa-99	34	7	period	period	NOUN
ajfa-99	34	8	should	should	AUX
ajfa-99	34	9	reflect	reflect	VERB
ajfa-99	34	10	the	the	DET
ajfa-99	34	11	economic	economic	ADJ
ajfa-99	34	12	activity	activity	NOUN
ajfa-99	34	13	of	of	ADP
ajfa-99	34	14	that	that	DET
ajfa-99	34	15	particular	particular	ADJ
ajfa-99	34	16	quarter	quarter	NOUN
ajfa-99	34	17	independent	independent	ADJ
ajfa-99	34	18	of	of	ADP
ajfa-99	34	19	the	the	DET
ajfa-99	34	20	other	other	ADJ
ajfa-99	34	21	quarters	quarter	NOUN
ajfa-99	34	22	,	,	PUNCT
ajfa-99	34	23	rather	rather	ADV
ajfa-99	34	24	than	than	ADP
ajfa-99	34	25	outcomes	outcome	NOUN
ajfa-99	34	26	based	base	VERB
ajfa-99	34	27	on	on	ADP
ajfa-99	34	28	forecasts	forecast	NOUN
ajfa-99	34	29	of	of	ADP
ajfa-99	34	30	the	the	DET
ajfa-99	34	31	operations	operation	NOUN
ajfa-99	34	32	of	of	ADP
ajfa-99	34	33	the	the	DET
ajfa-99	34	34	forthcoming	forthcoming	ADJ
ajfa-99	34	35	year	year	NOUN
ajfa-99	34	36	.	.	PUNCT
ajfa-99	35	1	the	the	DET
ajfa-99	35	2	discrete	discrete	ADJ
ajfa-99	35	3	view	view	NOUN
ajfa-99	35	4	rests	rest	VERB
ajfa-99	35	5	on	on	ADP
ajfa-99	35	6	the	the	DET
ajfa-99	35	7	premise	premise	NOUN
ajfa-99	35	8	that	that	SCONJ
ajfa-99	35	9	when	when	SCONJ
ajfa-99	35	10	an	an	DET
ajfa-99	35	11	annual	annual	ADJ
ajfa-99	35	12	period	period	NOUN
ajfa-99	35	13	is	be	AUX
ajfa-99	35	14	both	both	CCONJ
ajfa-99	35	15	a	a	DET
ajfa-99	35	16	discrete	discrete	ADJ
ajfa-99	35	17	accounting	accounting	NOUN
ajfa-99	35	18	period	period	NOUN
ajfa-99	35	19	and	and	CCONJ
ajfa-99	35	20	a	a	DET
ajfa-99	35	21	segment	segment	NOUN
ajfa-99	35	22	of	of	ADP
ajfa-99	35	23	the	the	DET
ajfa-99	35	24	total	total	ADJ
ajfa-99	35	25	life	life	NOUN
ajfa-99	35	26	of	of	ADP
ajfa-99	35	27	an	an	DET
ajfa-99	35	28	enterprise	enterprise	NOUN
ajfa-99	35	29	,	,	PUNCT
ajfa-99	35	30	the	the	DET
ajfa-99	35	31	interim	interim	ADJ
ajfa-99	35	32	period	period	NOUN
ajfa-99	35	33	should	should	AUX
ajfa-99	35	34	likewise	likewise	ADV
ajfa-99	35	35	be	be	AUX
ajfa-99	35	36	considered	consider	VERB
ajfa-99	35	37	as	as	ADP
ajfa-99	35	38	both	both	CCONJ
ajfa-99	35	39	a	a	DET
ajfa-99	35	40	discrete	discrete	ADJ
ajfa-99	35	41	accounting	accounting	NOUN
ajfa-99	35	42	period	period	NOUN
ajfa-99	35	43	and	and	CCONJ
ajfa-99	35	44	a	a	DET
ajfa-99	35	45	fraction	fraction	NOUN
ajfa-99	35	46	of	of	ADP
ajfa-99	35	47	an	an	DET
ajfa-99	35	48	annual	annual	ADJ
ajfa-99	35	49	period	period	NOUN
ajfa-99	35	50	(	(	PUNCT
ajfa-99	35	51	malaysian	malaysian	ADJ
ajfa-99	35	52	accounting	accounting	NOUN
ajfa-99	35	53	standards	standards	PROPN
ajfa-99	35	54	board	board	NOUN
ajfa-99	35	55	(	(	PUNCT
ajfa-99	35	56	masb	masb	PROPN
ajfa-99	35	57	)	)	PUNCT
ajfa-99	36	1	[	[	X
ajfa-99	36	2	1	1	NUM
ajfa-99	36	3	]	]	PUNCT
ajfa-99	36	4	,	,	PUNCT
ajfa-99	36	5	2000	2000	NUM
ajfa-99	36	6	)	)	PUNCT
ajfa-99	36	7	.	.	PUNCT
ajfa-99	37	1	taken	take	VERB
ajfa-99	37	2	together	together	ADV
ajfa-99	37	3	,	,	PUNCT
ajfa-99	37	4	the	the	DET
ajfa-99	37	5	sum	sum	NOUN
ajfa-99	37	6	of	of	ADP
ajfa-99	37	7	the	the	DET
ajfa-99	37	8	interim	interim	ADJ
ajfa-99	37	9	figures	figure	NOUN
ajfa-99	37	10	must	must	AUX
ajfa-99	37	11	equal	equal	VERB
ajfa-99	37	12	the	the	DET
ajfa-99	37	13	annual	annual	ADJ
ajfa-99	37	14	figures	figure	NOUN
ajfa-99	37	15	,	,	PUNCT
ajfa-99	37	16	as	as	SCONJ
ajfa-99	37	17	reported	report	VERB
ajfa-99	37	18	in	in	ADP
ajfa-99	37	19	the	the	DET
ajfa-99	37	20	full	full	ADJ
ajfa-99	37	21	year‟s	year‟s	ADJ
ajfa-99	37	22	financial	financial	ADJ
ajfa-99	37	23	statements	statement	NOUN
ajfa-99	37	24	.	.	PUNCT
ajfa-99	38	1	in	in	ADP
ajfa-99	38	2	applying	apply	VERB
ajfa-99	38	3	the	the	DET
ajfa-99	38	4	integral	integral	ADJ
ajfa-99	38	5	approach	approach	NOUN
ajfa-99	38	6	,	,	PUNCT
ajfa-99	38	7	apb	apb	PROPN
ajfa-99	38	8	28	28	NUM
ajfa-99	38	9	requires	require	VERB
ajfa-99	38	10	a	a	DET
ajfa-99	38	11	specific	specific	ADJ
ajfa-99	38	12	cost	cost	NOUN
ajfa-99	38	13	that	that	PRON
ajfa-99	38	14	benefits	benefit	VERB
ajfa-99	38	15	more	more	ADJ
ajfa-99	38	16	than	than	ADP
ajfa-99	38	17	one	one	NUM
ajfa-99	38	18	interim	interim	ADJ
ajfa-99	38	19	period	period	NOUN
ajfa-99	38	20	,	,	PUNCT
ajfa-99	38	21	such	such	ADJ
ajfa-99	38	22	as	as	ADP
ajfa-99	38	23	a	a	DET
ajfa-99	38	24	major	major	ADJ
ajfa-99	38	25	annual	annual	ADJ
ajfa-99	38	26	repair	repair	NOUN
ajfa-99	38	27	,	,	PUNCT
ajfa-99	38	28	to	to	PART
ajfa-99	38	29	be	be	AUX
ajfa-99	38	30	appropriately	appropriately	ADV
ajfa-99	38	31	apportioned	apportion	VERB
ajfa-99	38	32	and	and	CCONJ
ajfa-99	38	33	charged	charge	VERB
ajfa-99	38	34	to	to	ADP
ajfa-99	38	35	each	each	DET
ajfa-99	38	36	interim	interim	ADJ
ajfa-99	38	37	period	period	NOUN
ajfa-99	38	38	.	.	PUNCT
ajfa-99	39	1	in	in	ADP
ajfa-99	39	2	another	another	DET
ajfa-99	39	3	example	example	NOUN
ajfa-99	39	4	,	,	PUNCT
ajfa-99	39	5	an	an	DET
ajfa-99	39	6	inventory	inventory	NOUN
ajfa-99	39	7	loss	loss	NOUN
ajfa-99	39	8	from	from	ADP
ajfa-99	39	9	a	a	DET
ajfa-99	39	10	market	market	NOUN
ajfa-99	39	11	price	price	NOUN
ajfa-99	39	12	decline	decline	NOUN
ajfa-99	39	13	is	be	AUX
ajfa-99	39	14	not	not	PART
ajfa-99	39	15	to	to	PART
ajfa-99	39	16	be	be	AUX
ajfa-99	39	17	recognized	recognize	VERB
ajfa-99	39	18	at	at	ADP
ajfa-99	39	19	interim	interim	ADJ
ajfa-99	39	20	dates	date	NOUN
ajfa-99	39	21	if	if	SCONJ
ajfa-99	39	22	the	the	DET
ajfa-99	39	23	decline	decline	NOUN
ajfa-99	39	24	is	be	AUX
ajfa-99	39	25	expected	expect	VERB
ajfa-99	39	26	to	to	PART
ajfa-99	39	27	be	be	AUX
ajfa-99	39	28	restored	restore	VERB
ajfa-99	39	29	before	before	ADP
ajfa-99	39	30	the	the	DET
ajfa-99	39	31	end	end	NOUN
ajfa-99	39	32	of	of	ADP
ajfa-99	39	33	the	the	DET
ajfa-99	39	34	fiscal	fiscal	ADJ
ajfa-99	39	35	year	year	NOUN
ajfa-99	39	36	.	.	PUNCT
ajfa-99	40	1	under	under	ADP
ajfa-99	40	2	the	the	DET
ajfa-99	40	3	discrete	discrete	ADJ
ajfa-99	40	4	approach	approach	NOUN
ajfa-99	40	5	(	(	PUNCT
ajfa-99	40	6	as	as	SCONJ
ajfa-99	40	7	adopted	adopt	VERB
ajfa-99	40	8	by	by	ADP
ajfa-99	40	9	masb	masb	NOUN
ajfa-99	40	10	26	26	NUM
ajfa-99	40	11	,	,	PUNCT
ajfa-99	40	12	for	for	ADP
ajfa-99	40	13	example	example	NOUN
ajfa-99	40	14	)	)	PUNCT
ajfa-99	40	15	,	,	PUNCT
ajfa-99	40	16	the	the	DET
ajfa-99	40	17	cost	cost	NOUN
ajfa-99	40	18	that	that	PRON
ajfa-99	40	19	benefits	benefit	VERB
ajfa-99	40	20	more	more	ADJ
ajfa-99	40	21	than	than	ADP
ajfa-99	40	22	one	one	NUM
ajfa-99	40	23	interim	interim	ADJ
ajfa-99	40	24	period	period	NOUN
ajfa-99	40	25	is	be	AUX
ajfa-99	40	26	not	not	PART
ajfa-99	40	27	to	to	PART
ajfa-99	40	28	be	be	AUX
ajfa-99	40	29	anticipated	anticipate	VERB
ajfa-99	40	30	or	or	CCONJ
ajfa-99	40	31	deferred	defer	VERB
ajfa-99	40	32	.	.	PUNCT
ajfa-99	41	1	instead	instead	ADV
ajfa-99	41	2	,	,	PUNCT
ajfa-99	41	3	the	the	DET
ajfa-99	41	4	expense	expense	NOUN
ajfa-99	41	5	is	be	AUX
ajfa-99	41	6	fully	fully	ADV
ajfa-99	41	7	recognized	recognize	VERB
ajfa-99	41	8	in	in	ADP
ajfa-99	41	9	the	the	DET
ajfa-99	41	10	period	period	NOUN
ajfa-99	41	11	in	in	ADP
ajfa-99	41	12	which	which	PRON
ajfa-99	41	13	it	it	PRON
ajfa-99	41	14	is	be	AUX
ajfa-99	41	15	incurred	incur	VERB
ajfa-99	41	16	.	.	PUNCT
ajfa-99	42	1	as	as	ADP
ajfa-99	42	2	for	for	ADP
ajfa-99	42	3	inventory	inventory	NOUN
ajfa-99	42	4	loss	loss	NOUN
ajfa-99	42	5	from	from	ADP
ajfa-99	42	6	a	a	DET
ajfa-99	42	7	market	market	NOUN
ajfa-99	42	8	price	price	NOUN
ajfa-99	42	9	decline	decline	NOUN
ajfa-99	42	10	,	,	PUNCT
ajfa-99	42	11	masb	masb	NOUN
ajfa-99	42	12	26	26	NUM
ajfa-99	42	13	requires	require	VERB
ajfa-99	42	14	recognition	recognition	NOUN
ajfa-99	42	15	of	of	ADP
ajfa-99	42	16	the	the	DET
ajfa-99	42	17	loss	loss	NOUN
ajfa-99	42	18	at	at	ADP
ajfa-99	42	19	the	the	DET
ajfa-99	42	20	interim	interim	ADJ
ajfa-99	42	21	date	date	NOUN
ajfa-99	42	22	.	.	PUNCT
ajfa-99	43	1	the	the	DET
ajfa-99	43	2	above	above	ADJ
ajfa-99	43	3	examples	example	NOUN
ajfa-99	43	4	show	show	VERB
ajfa-99	43	5	that	that	SCONJ
ajfa-99	43	6	the	the	DET
ajfa-99	43	7	use	use	NOUN
ajfa-99	43	8	of	of	ADP
ajfa-99	43	9	judgment	judgment	NOUN
ajfa-99	43	10	and	and	CCONJ
ajfa-99	43	11	estimation	estimation	NOUN
ajfa-99	43	12	in	in	ADP
ajfa-99	43	13	determining	determine	VERB
ajfa-99	43	14	the	the	DET
ajfa-99	43	15	amount	amount	NOUN
ajfa-99	43	16	to	to	PART
ajfa-99	43	17	be	be	AUX
ajfa-99	43	18	charged	charge	VERB
ajfa-99	43	19	to	to	ADP
ajfa-99	43	20	a	a	DET
ajfa-99	43	21	particular	particular	ADJ
ajfa-99	43	22	interim	interim	ADJ
ajfa-99	43	23	period	period	NOUN
ajfa-99	43	24	is	be	AUX
ajfa-99	43	25	particularly	particularly	ADV
ajfa-99	43	26	prevalent	prevalent	ADJ
ajfa-99	43	27	under	under	ADP
ajfa-99	43	28	the	the	DET
ajfa-99	43	29	integral	integral	ADJ
ajfa-99	43	30	method	method	NOUN
ajfa-99	43	31	.	.	PUNCT
ajfa-99	44	1	thus	thus	ADV
ajfa-99	44	2	,	,	PUNCT
ajfa-99	44	3	the	the	DET
ajfa-99	44	4	integral	integral	ADJ
ajfa-99	44	5	method	method	NOUN
ajfa-99	44	6	is	be	AUX
ajfa-99	44	7	subject	subject	ADJ
ajfa-99	44	8	to	to	ADP
ajfa-99	44	9	more	more	ADJ
ajfa-99	44	10	earnings	earning	NOUN
ajfa-99	44	11	manipulation	manipulation	NOUN
ajfa-99	44	12	.	.	PUNCT
ajfa-99	45	1	given	give	VERB
ajfa-99	45	2	the	the	DET
ajfa-99	45	3	nature	nature	NOUN
ajfa-99	45	4	of	of	ADP
ajfa-99	45	5	the	the	DET
ajfa-99	45	6	integral	integral	ADJ
ajfa-99	45	7	method	method	NOUN
ajfa-99	45	8	,	,	PUNCT
ajfa-99	45	9	hussey	hussey	NOUN
ajfa-99	45	10	and	and	CCONJ
ajfa-99	45	11	woolfe	woolfe	PROPN
ajfa-99	45	12	(	(	PUNCT
ajfa-99	45	13	1994	1994	NUM
ajfa-99	45	14	)	)	PUNCT
ajfa-99	45	15	contend	contend	VERB
ajfa-99	45	16	that	that	SCONJ
ajfa-99	45	17	errors	error	NOUN
ajfa-99	45	18	and	and	CCONJ
ajfa-99	45	19	manipulation	manipulation	NOUN
ajfa-99	45	20	would	would	AUX
ajfa-99	45	21	be	be	AUX
ajfa-99	45	22	more	more	ADV
ajfa-99	45	23	likely	likely	ADJ
ajfa-99	45	24	to	to	PART
ajfa-99	45	25	occur	occur	VERB
ajfa-99	45	26	,	,	PUNCT
ajfa-99	45	27	resulting	result	VERB
ajfa-99	45	28	in	in	ADP
ajfa-99	45	29	unreliable	unreliable	ADJ
ajfa-99	45	30	information	information	NOUN
ajfa-99	45	31	in	in	ADP
ajfa-99	45	32	individual	individual	ADJ
ajfa-99	45	33	interim	interim	ADJ
ajfa-99	45	34	reports	report	NOUN
ajfa-99	45	35	.	.	PUNCT
ajfa-99	46	1	in	in	ADP
ajfa-99	46	2	addition	addition	NOUN
ajfa-99	46	3	,	,	PUNCT
ajfa-99	46	4	because	because	SCONJ
ajfa-99	46	5	underor	underor	NOUN
ajfa-99	46	6	over	over	NOUN
ajfa-99	46	7	-	-	PUNCT
ajfa-99	46	8	allocations	allocation	NOUN
ajfa-99	46	9	are	be	AUX
ajfa-99	46	10	more	more	ADV
ajfa-99	46	11	likely	likely	ADJ
ajfa-99	46	12	to	to	PART
ajfa-99	46	13	occur	occur	VERB
ajfa-99	46	14	under	under	ADP
ajfa-99	46	15	the	the	DET
ajfa-99	46	16	integral	integral	ADJ
ajfa-99	46	17	approach	approach	NOUN
ajfa-99	46	18	,	,	PUNCT
ajfa-99	46	19	this	this	PRON
ajfa-99	46	20	could	could	AUX
ajfa-99	46	21	cause	cause	VERB
ajfa-99	46	22	distortion	distortion	NOUN
ajfa-99	46	23	of	of	ADP
ajfa-99	46	24	results	result	NOUN
ajfa-99	46	25	in	in	ADP
ajfa-99	46	26	subsequent	subsequent	ADJ
ajfa-99	46	27	interim	interim	ADJ
ajfa-99	46	28	periods	period	NOUN
ajfa-99	46	29	.	.	PUNCT
ajfa-99	47	1	thus	thus	ADV
ajfa-99	47	2	,	,	PUNCT
ajfa-99	47	3	given	give	VERB
ajfa-99	47	4	this	this	DET
ajfa-99	47	5	nature	nature	NOUN
ajfa-99	47	6	,	,	PUNCT
ajfa-99	47	7	information	information	NOUN
ajfa-99	47	8	in	in	ADP
ajfa-99	47	9	the	the	DET
ajfa-99	47	10	quarterly	quarterly	ADJ
ajfa-99	47	11	reports	report	NOUN
ajfa-99	47	12	prepared	prepare	VERB
ajfa-99	47	13	using	use	VERB
ajfa-99	47	14	the	the	DET
ajfa-99	47	15	discrete	discrete	ADJ
ajfa-99	47	16	method	method	NOUN
ajfa-99	47	17	is	be	AUX
ajfa-99	47	18	argued	argue	VERB
ajfa-99	47	19	to	to	PART
ajfa-99	47	20	be	be	AUX
ajfa-99	47	21	more	more	ADV
ajfa-99	47	22	reliable	reliable	ADJ
ajfa-99	47	23	than	than	SCONJ
ajfa-99	47	24	that	that	PRON
ajfa-99	47	25	prepared	prepare	VERB
ajfa-99	47	26	using	use	VERB
ajfa-99	47	27	the	the	DET
ajfa-99	47	28	integral	integral	ADJ
ajfa-99	47	29	approach	approach	NOUN
ajfa-99	47	30	.	.	PUNCT
ajfa-99	48	1	based	base	VERB
ajfa-99	48	2	on	on	ADP
ajfa-99	48	3	this	this	DET
ajfa-99	48	4	assertion	assertion	NOUN
ajfa-99	48	5	,	,	PUNCT
ajfa-99	48	6	the	the	DET
ajfa-99	48	7	malaysian	malaysian	ADJ
ajfa-99	48	8	accounting	accounting	NOUN
ajfa-99	48	9	standards	standard	NOUN
ajfa-99	48	10	board‟s	board‟s	PROPN
ajfa-99	48	11	standard	standard	NOUN
ajfa-99	48	12	26	26	NUM
ajfa-99	48	13	(	(	PUNCT
ajfa-99	48	14	masb	masb	NOUN
ajfa-99	48	15	26	26	NUM
ajfa-99	48	16	interim	interim	ADJ
ajfa-99	48	17	financial	financial	ADJ
ajfa-99	48	18	reporting	reporting	NOUN
ajfa-99	48	19	,	,	PUNCT
ajfa-99	48	20	which	which	PRON
ajfa-99	48	21	was	be	AUX
ajfa-99	48	22	subsequently	subsequently	ADV
ajfa-99	48	23	renamed	rename	VERB
ajfa-99	48	24	as	as	ADP
ajfa-99	48	25	financial	financial	ADJ
ajfa-99	48	26	reporting	reporting	NOUN
ajfa-99	48	27	standard	standard	PROPN
ajfa-99	48	28	(	(	PUNCT
ajfa-99	48	29	frs	frs	PROPN
ajfa-99	48	30	)	)	PUNCT
ajfa-99	48	31	134	134	NUM
ajfa-99	48	32	)	)	PUNCT
ajfa-99	48	33	requires	require	VERB
ajfa-99	48	34	the	the	DET
ajfa-99	48	35	use	use	NOUN
ajfa-99	48	36	of	of	ADP
ajfa-99	48	37	the	the	DET
ajfa-99	48	38	discrete	discrete	ADJ
ajfa-99	48	39	method	method	NOUN
ajfa-99	48	40	rather	rather	ADV
ajfa-99	48	41	than	than	ADP
ajfa-99	48	42	the	the	DET
ajfa-99	48	43	integral	integral	ADJ
ajfa-99	48	44	method	method	NOUN
ajfa-99	48	45	in	in	ADP
ajfa-99	48	46	reporting	report	VERB
ajfa-99	48	47	most	most	ADJ
ajfa-99	48	48	items	item	NOUN
ajfa-99	48	49	.	.	PUNCT
ajfa-99	49	1	one	one	NUM
ajfa-99	49	2	approach	approach	NOUN
ajfa-99	49	3	to	to	PART
ajfa-99	49	4	determine	determine	VERB
ajfa-99	49	5	the	the	DET
ajfa-99	49	6	reliability	reliability	NOUN
ajfa-99	49	7	of	of	ADP
ajfa-99	49	8	the	the	DET
ajfa-99	49	9	quarterly	quarterly	ADJ
ajfa-99	49	10	reports	report	NOUN
ajfa-99	49	11	is	be	AUX
ajfa-99	49	12	by	by	ADP
ajfa-99	49	13	observing	observe	VERB
ajfa-99	49	14	the	the	DET
ajfa-99	49	15	reporting	reporting	NOUN
ajfa-99	49	16	of	of	ADP
ajfa-99	49	17	exceptional	exceptional	ADJ
ajfa-99	49	18	items	item	NOUN
ajfa-99	49	19	(	(	PUNCT
ajfa-99	49	20	eis	eis	NOUN
ajfa-99	49	21	;	;	PUNCT
ajfa-99	49	22	often	often	ADV
ajfa-99	49	23	referred	refer	VERB
ajfa-99	49	24	to	to	ADP
ajfa-99	49	25	as	as	ADV
ajfa-99	49	26	unusual	unusual	ADJ
ajfa-99	49	27	or	or	CCONJ
ajfa-99	49	28	infrequent	infrequent	ADJ
ajfa-99	49	29	items	item	NOUN
ajfa-99	49	30	,	,	PUNCT
ajfa-99	49	31	but	but	CCONJ
ajfa-99	49	32	not	not	PART
ajfa-99	49	33	both	both	PRON
ajfa-99	49	34	)	)	PUNCT
ajfa-99	49	35	that	that	PRON
ajfa-99	49	36	affect	affect	VERB
ajfa-99	49	37	the	the	DET
ajfa-99	49	38	income	income	NOUN
ajfa-99	49	39	statement	statement	NOUN
ajfa-99	49	40	(	(	PUNCT
ajfa-99	49	41	see	see	VERB
ajfa-99	49	42	for	for	ADP
ajfa-99	49	43	example	example	NOUN
ajfa-99	49	44	ku	ku	PROPN
ajfa-99	49	45	ismail	ismail	PROPN
ajfa-99	49	46	and	and	CCONJ
ajfa-99	49	47	chandler	chandler	NOUN
ajfa-99	49	48	,	,	PUNCT
ajfa-99	49	49	2005	2005	NUM
ajfa-99	49	50	;	;	PUNCT
ajfa-99	49	51	and	and	CCONJ
ajfa-99	49	52	kinney	kinney	PROPN
ajfa-99	49	53	and	and	CCONJ
ajfa-99	49	54	trezevant	trezevant	NOUN
ajfa-99	49	55	,	,	PUNCT
ajfa-99	49	56	1997	1997	NUM
ajfa-99	49	57	)	)	PUNCT
ajfa-99	49	58	.	.	PUNCT
ajfa-99	50	1	masb	masb	NOUN
ajfa-99	50	2	26	26	NUM
ajfa-99	50	3	requires	require	VERB
ajfa-99	50	4	companies	company	NOUN
ajfa-99	50	5	to	to	PART
ajfa-99	50	6	disclose	disclose	VERB
ajfa-99	50	7	among	among	ADP
ajfa-99	50	8	others	other	NOUN
ajfa-99	50	9	,	,	PUNCT
ajfa-99	50	10	“	"	PUNCT
ajfa-99	50	11	the	the	DET
ajfa-99	50	12	nature	nature	NOUN
ajfa-99	50	13	and	and	CCONJ
ajfa-99	50	14	amount	amount	NOUN
ajfa-99	50	15	of	of	ADP
ajfa-99	50	16	items	item	NOUN
ajfa-99	50	17	affecting	affect	VERB
ajfa-99	50	18	assets	asset	NOUN
ajfa-99	50	19	,	,	PUNCT
ajfa-99	50	20	liabilities	liability	NOUN
ajfa-99	50	21	,	,	PUNCT
ajfa-99	50	22	equity	equity	NOUN
ajfa-99	50	23	,	,	PUNCT
ajfa-99	50	24	net	net	ADJ
ajfa-99	50	25	income	income	NOUN
ajfa-99	50	26	or	or	CCONJ
ajfa-99	50	27	flows	flow	NOUN
ajfa-99	50	28	that	that	PRON
ajfa-99	50	29	are	be	AUX
ajfa-99	50	30	unusual	unusual	ADJ
ajfa-99	50	31	because	because	SCONJ
ajfa-99	50	32	of	of	ADP
ajfa-99	50	33	their	their	PRON
ajfa-99	50	34	nature	nature	NOUN
ajfa-99	50	35	,	,	PUNCT
ajfa-99	50	36	risk	risk	NOUN
ajfa-99	50	37	and	and	CCONJ
ajfa-99	50	38	incidence	incidence	NOUN
ajfa-99	50	39	”	"	PUNCT
ajfa-99	50	40	(	(	PUNCT
ajfa-99	50	41	masb	masb	NOUN
ajfa-99	50	42	26	26	NUM
ajfa-99	50	43	,	,	PUNCT
ajfa-99	50	44	paragraph	paragraph	NOUN
ajfa-99	50	45	16	16	NUM
ajfa-99	50	46	)	)	PUNCT
ajfa-99	50	47	.	.	PUNCT
ajfa-99	51	1	these	these	DET
ajfa-99	51	2	items	item	NOUN
ajfa-99	51	3	are	be	AUX
ajfa-99	51	4	often	often	ADV
ajfa-99	51	5	referred	refer	VERB
ajfa-99	51	6	to	to	ADP
ajfa-99	51	7	as	as	ADP
ajfa-99	51	8	exceptional	exceptional	ADJ
ajfa-99	51	9	items	item	NOUN
ajfa-99	51	10	.	.	PUNCT
ajfa-99	52	1	for	for	ADP
ajfa-99	52	2	the	the	DET
ajfa-99	52	3	purpose	purpose	NOUN
ajfa-99	52	4	of	of	ADP
ajfa-99	52	5	this	this	DET
ajfa-99	52	6	study	study	NOUN
ajfa-99	52	7	,	,	PUNCT
ajfa-99	52	8	we	we	PRON
ajfa-99	52	9	restrict	restrict	VERB
ajfa-99	52	10	our	our	PRON
ajfa-99	52	11	asian	asian	ADJ
ajfa-99	52	12	journal	journal	NOUN
ajfa-99	52	13	of	of	ADP
ajfa-99	52	14	finance	finance	PROPN
ajfa-99	52	15	&	&	CCONJ
ajfa-99	52	16	accounting	accounting	PROPN
ajfa-99	52	17	issn	issn	PROPN
ajfa-99	52	18	1946	1946	NUM
ajfa-99	52	19	-	-	PUNCT
ajfa-99	52	20	052x	052x	NOUN
ajfa-99	52	21	2009	2009	NUM
ajfa-99	52	22	,	,	PUNCT
ajfa-99	52	23	vol	vol	NOUN
ajfa-99	52	24	.	.	PROPN
ajfa-99	52	25	1	1	NUM
ajfa-99	52	26	,	,	PUNCT
ajfa-99	52	27	no	no	INTJ
ajfa-99	52	28	.	.	NOUN
ajfa-99	52	29	2	2	NUM
ajfa-99	52	30	:	:	PUNCT
ajfa-99	52	31	e3	e3	VERB
ajfa-99	52	32	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	52	33	56	56	NUM
ajfa-99	52	34	definition	definition	NOUN
ajfa-99	52	35	of	of	ADP
ajfa-99	52	36	exceptional	exceptional	ADJ
ajfa-99	52	37	items	item	NOUN
ajfa-99	52	38	to	to	ADP
ajfa-99	52	39	those	those	PRON
ajfa-99	52	40	that	that	PRON
ajfa-99	52	41	affect	affect	VERB
ajfa-99	52	42	the	the	DET
ajfa-99	52	43	net	net	ADJ
ajfa-99	52	44	income	income	NOUN
ajfa-99	52	45	.	.	PUNCT
ajfa-99	53	1	they	they	PRON
ajfa-99	53	2	include	include	VERB
ajfa-99	53	3	,	,	PUNCT
ajfa-99	53	4	among	among	ADP
ajfa-99	53	5	others	other	NOUN
ajfa-99	53	6	,	,	PUNCT
ajfa-99	53	7	the	the	DET
ajfa-99	53	8	write	write	NOUN
ajfa-99	53	9	-	-	PUNCT
ajfa-99	53	10	down	down	NOUN
ajfa-99	53	11	of	of	ADP
ajfa-99	53	12	inventories	inventory	NOUN
ajfa-99	53	13	or	or	CCONJ
ajfa-99	53	14	its	its	PRON
ajfa-99	53	15	reversal	reversal	NOUN
ajfa-99	53	16	,	,	PUNCT
ajfa-99	53	17	recognition	recognition	NOUN
ajfa-99	53	18	of	of	ADP
ajfa-99	53	19	a	a	DET
ajfa-99	53	20	loss	loss	NOUN
ajfa-99	53	21	from	from	ADP
ajfa-99	53	22	the	the	DET
ajfa-99	53	23	impairment	impairment	NOUN
ajfa-99	53	24	of	of	ADP
ajfa-99	53	25	assets	asset	NOUN
ajfa-99	53	26	or	or	CCONJ
ajfa-99	53	27	its	its	PRON
ajfa-99	53	28	reversal	reversal	NOUN
ajfa-99	53	29	,	,	PUNCT
ajfa-99	53	30	loss	loss	NOUN
ajfa-99	53	31	or	or	CCONJ
ajfa-99	53	32	gain	gain	NOUN
ajfa-99	53	33	on	on	ADP
ajfa-99	53	34	disposal	disposal	NOUN
ajfa-99	53	35	of	of	ADP
ajfa-99	53	36	investments	investment	NOUN
ajfa-99	53	37	and	and	CCONJ
ajfa-99	53	38	property	property	NOUN
ajfa-99	53	39	,	,	PUNCT
ajfa-99	53	40	plant	plant	NOUN
ajfa-99	53	41	and	and	CCONJ
ajfa-99	53	42	equipment	equipment	NOUN
ajfa-99	53	43	,	,	PUNCT
ajfa-99	53	44	and	and	CCONJ
ajfa-99	53	45	the	the	DET
ajfa-99	53	46	reversal	reversal	NOUN
ajfa-99	53	47	of	of	ADP
ajfa-99	53	48	any	any	DET
ajfa-99	53	49	provisions	provision	NOUN
ajfa-99	53	50	for	for	ADP
ajfa-99	53	51	the	the	DET
ajfa-99	53	52	costs	cost	NOUN
ajfa-99	53	53	of	of	ADP
ajfa-99	53	54	restructuring	restructuring	NOUN
ajfa-99	53	55	.	.	PUNCT
ajfa-99	54	1	we	we	PRON
ajfa-99	54	2	argue	argue	VERB
ajfa-99	54	3	that	that	SCONJ
ajfa-99	54	4	companies	company	NOUN
ajfa-99	54	5	are	be	AUX
ajfa-99	54	6	less	less	ADV
ajfa-99	54	7	likely	likely	ADJ
ajfa-99	54	8	to	to	PART
ajfa-99	54	9	adopt	adopt	VERB
ajfa-99	54	10	the	the	DET
ajfa-99	54	11	discrete	discrete	ADJ
ajfa-99	54	12	method	method	NOUN
ajfa-99	54	13	if	if	SCONJ
ajfa-99	54	14	eis	eis	PROPN
ajfa-99	54	15	are	be	AUX
ajfa-99	54	16	deferred	defer	VERB
ajfa-99	54	17	to	to	ADP
ajfa-99	54	18	the	the	DET
ajfa-99	54	19	final	final	ADJ
ajfa-99	54	20	quarter	quarter	NOUN
ajfa-99	54	21	.	.	PUNCT
ajfa-99	55	1	it	it	PRON
ajfa-99	55	2	is	be	AUX
ajfa-99	55	3	argued	argue	VERB
ajfa-99	55	4	that	that	SCONJ
ajfa-99	55	5	the	the	DET
ajfa-99	55	6	quarterly	quarterly	ADJ
ajfa-99	55	7	reports	report	NOUN
ajfa-99	55	8	are	be	AUX
ajfa-99	55	9	more	more	ADV
ajfa-99	55	10	likely	likely	ADJ
ajfa-99	55	11	to	to	PART
ajfa-99	55	12	be	be	AUX
ajfa-99	55	13	unreliable	unreliable	ADJ
ajfa-99	55	14	if	if	SCONJ
ajfa-99	55	15	companies	company	NOUN
ajfa-99	55	16	defer	defer	VERB
ajfa-99	55	17	the	the	DET
ajfa-99	55	18	reporting	reporting	NOUN
ajfa-99	55	19	of	of	ADP
ajfa-99	55	20	eis	eis	PROPN
ajfa-99	55	21	to	to	ADP
ajfa-99	55	22	the	the	DET
ajfa-99	55	23	fourth	fourth	ADJ
ajfa-99	55	24	quarter	quarter	NOUN
ajfa-99	55	25	.	.	PUNCT
ajfa-99	56	1	hence	hence	ADV
ajfa-99	56	2	,	,	PUNCT
ajfa-99	56	3	deferment	deferment	NOUN
ajfa-99	56	4	is	be	AUX
ajfa-99	56	5	more	more	ADV
ajfa-99	56	6	likely	likely	ADJ
ajfa-99	56	7	to	to	PART
ajfa-99	56	8	occur	occur	VERB
ajfa-99	56	9	when	when	SCONJ
ajfa-99	56	10	a	a	DET
ajfa-99	56	11	company	company	NOUN
ajfa-99	56	12	reports	report	VERB
ajfa-99	56	13	more	more	ADV
ajfa-99	56	14	exceptional	exceptional	ADJ
ajfa-99	56	15	items	item	NOUN
ajfa-99	56	16	in	in	ADP
ajfa-99	56	17	the	the	DET
ajfa-99	56	18	fourth	fourth	ADJ
ajfa-99	56	19	quarter	quarter	NOUN
ajfa-99	56	20	than	than	ADP
ajfa-99	56	21	in	in	ADP
ajfa-99	56	22	any	any	DET
ajfa-99	56	23	other	other	ADJ
ajfa-99	56	24	quarter	quarter	NOUN
ajfa-99	56	25	.	.	PUNCT
ajfa-99	57	1	the	the	DET
ajfa-99	57	2	deferment	deferment	NOUN
ajfa-99	57	3	of	of	ADP
ajfa-99	57	4	eis	eis	PROPN
ajfa-99	57	5	to	to	ADP
ajfa-99	57	6	the	the	DET
ajfa-99	57	7	final	final	ADJ
ajfa-99	57	8	quarter	quarter	NOUN
ajfa-99	57	9	is	be	AUX
ajfa-99	57	10	intended	intend	VERB
ajfa-99	57	11	to	to	PART
ajfa-99	57	12	smooth	smooth	VERB
ajfa-99	57	13	the	the	DET
ajfa-99	57	14	quarterly	quarterly	ADJ
ajfa-99	57	15	earnings	earning	NOUN
ajfa-99	57	16	of	of	ADP
ajfa-99	57	17	the	the	DET
ajfa-99	57	18	previous	previous	ADJ
ajfa-99	57	19	three	three	NUM
ajfa-99	57	20	quarters	quarter	NOUN
ajfa-99	57	21	if	if	SCONJ
ajfa-99	57	22	the	the	DET
ajfa-99	57	23	eis	eis	PROPN
ajfa-99	57	24	in	in	ADP
ajfa-99	57	25	the	the	DET
ajfa-99	57	26	fourth	fourth	ADJ
ajfa-99	57	27	quarters	quarter	NOUN
ajfa-99	57	28	are	be	AUX
ajfa-99	57	29	negative	negative	ADJ
ajfa-99	57	30	than	than	SCONJ
ajfa-99	57	31	if	if	SCONJ
ajfa-99	57	32	the	the	DET
ajfa-99	57	33	eis	eis	PROPN
ajfa-99	57	34	in	in	ADP
ajfa-99	57	35	the	the	DET
ajfa-99	57	36	fourth	fourth	ADJ
ajfa-99	57	37	quarter	quarter	NOUN
ajfa-99	57	38	is	be	AUX
ajfa-99	57	39	positive	positive	ADJ
ajfa-99	57	40	.	.	PUNCT
ajfa-99	58	1	in	in	ADP
ajfa-99	58	2	the	the	DET
ajfa-99	58	3	malaysian	malaysian	ADJ
ajfa-99	58	4	context	context	NOUN
ajfa-99	58	5	,	,	PUNCT
ajfa-99	58	6	ku	ku	PROPN
ajfa-99	58	7	ismail	ismail	PROPN
ajfa-99	58	8	and	and	CCONJ
ajfa-99	58	9	chandler	chandler	PROPN
ajfa-99	58	10	(	(	PUNCT
ajfa-99	58	11	2005	2005	NUM
ajfa-99	58	12	)	)	PUNCT
ajfa-99	58	13	are	be	AUX
ajfa-99	58	14	skeptical	skeptical	ADJ
ajfa-99	58	15	about	about	ADP
ajfa-99	58	16	the	the	DET
ajfa-99	58	17	reliability	reliability	NOUN
ajfa-99	58	18	of	of	ADP
ajfa-99	58	19	the	the	DET
ajfa-99	58	20	quarterly	quarterly	ADJ
ajfa-99	58	21	reports	report	NOUN
ajfa-99	58	22	.	.	PUNCT
ajfa-99	59	1	this	this	PRON
ajfa-99	59	2	is	be	AUX
ajfa-99	59	3	because	because	SCONJ
ajfa-99	59	4	they	they	PRON
ajfa-99	59	5	find	find	VERB
ajfa-99	59	6	more	more	ADV
ajfa-99	59	7	exceptional	exceptional	ADJ
ajfa-99	59	8	items	item	NOUN
ajfa-99	59	9	being	be	AUX
ajfa-99	59	10	recognized	recognize	VERB
ajfa-99	59	11	in	in	ADP
ajfa-99	59	12	the	the	DET
ajfa-99	59	13	fourth	fourth	ADJ
ajfa-99	59	14	quarter	quarter	NOUN
ajfa-99	59	15	than	than	ADP
ajfa-99	59	16	in	in	ADP
ajfa-99	59	17	any	any	DET
ajfa-99	59	18	other	other	ADJ
ajfa-99	59	19	quarters	quarter	NOUN
ajfa-99	59	20	.	.	PUNCT
ajfa-99	60	1	this	this	PRON
ajfa-99	60	2	led	lead	VERB
ajfa-99	60	3	the	the	DET
ajfa-99	60	4	authors	author	NOUN
ajfa-99	60	5	to	to	PART
ajfa-99	60	6	believe	believe	VERB
ajfa-99	60	7	that	that	SCONJ
ajfa-99	60	8	companies	company	NOUN
ajfa-99	60	9	purposely	purposely	ADV
ajfa-99	60	10	defer	defer	VERB
ajfa-99	60	11	the	the	DET
ajfa-99	60	12	recognition	recognition	NOUN
ajfa-99	60	13	of	of	ADP
ajfa-99	60	14	eis	eis	PROPN
ajfa-99	60	15	to	to	ADP
ajfa-99	60	16	the	the	DET
ajfa-99	60	17	final	final	ADJ
ajfa-99	60	18	quarter	quarter	NOUN
ajfa-99	60	19	of	of	ADP
ajfa-99	60	20	the	the	DET
ajfa-99	60	21	year	year	NOUN
ajfa-99	60	22	.	.	PUNCT
ajfa-99	61	1	therefore	therefore	ADV
ajfa-99	61	2	,	,	PUNCT
ajfa-99	61	3	they	they	PRON
ajfa-99	61	4	postulate	postulate	VERB
ajfa-99	61	5	that	that	SCONJ
ajfa-99	61	6	managers	manager	NOUN
ajfa-99	61	7	use	use	VERB
ajfa-99	61	8	eis	eis	PROPN
ajfa-99	61	9	to	to	PART
ajfa-99	61	10	manage	manage	VERB
ajfa-99	61	11	quarterly	quarterly	ADJ
ajfa-99	61	12	reports	report	NOUN
ajfa-99	61	13	.	.	PUNCT
ajfa-99	62	1	this	this	DET
ajfa-99	62	2	prediction	prediction	NOUN
ajfa-99	62	3	seems	seem	VERB
ajfa-99	62	4	to	to	PART
ajfa-99	62	5	be	be	AUX
ajfa-99	62	6	supported	support	VERB
ajfa-99	62	7	as	as	SCONJ
ajfa-99	62	8	they	they	PRON
ajfa-99	62	9	found	find	VERB
ajfa-99	62	10	that	that	SCONJ
ajfa-99	62	11	the	the	DET
ajfa-99	62	12	eis	eis	PROPN
ajfa-99	62	13	reported	report	VERB
ajfa-99	62	14	in	in	ADP
ajfa-99	62	15	the	the	DET
ajfa-99	62	16	fourth	fourth	ADJ
ajfa-99	62	17	quarter	quarter	NOUN
ajfa-99	62	18	are	be	AUX
ajfa-99	62	19	more	more	ADV
ajfa-99	62	20	likely	likely	ADJ
ajfa-99	62	21	to	to	PART
ajfa-99	62	22	be	be	AUX
ajfa-99	62	23	negative	negative	ADJ
ajfa-99	62	24	.	.	PUNCT
ajfa-99	63	1	this	this	PRON
ajfa-99	63	2	indicates	indicate	VERB
ajfa-99	63	3	that	that	SCONJ
ajfa-99	63	4	quarterly	quarterly	ADJ
ajfa-99	63	5	earnings	earning	NOUN
ajfa-99	63	6	of	of	ADP
ajfa-99	63	7	the	the	DET
ajfa-99	63	8	other	other	ADJ
ajfa-99	63	9	three	three	NUM
ajfa-99	63	10	quarters	quarter	NOUN
ajfa-99	63	11	are	be	AUX
ajfa-99	63	12	likely	likely	ADV
ajfa-99	63	13	being	be	AUX
ajfa-99	63	14	overstated	overstate	VERB
ajfa-99	63	15	and	and	CCONJ
ajfa-99	63	16	management	management	NOUN
ajfa-99	63	17	delays	delay	NOUN
ajfa-99	63	18	bad	bad	ADJ
ajfa-99	63	19	news	news	NOUN
ajfa-99	63	20	by	by	ADP
ajfa-99	63	21	overstating	overstate	VERB
ajfa-99	63	22	interim	interim	ADJ
ajfa-99	63	23	earnings	earning	NOUN
ajfa-99	63	24	through	through	ADP
ajfa-99	63	25	the	the	DET
ajfa-99	63	26	postponement	postponement	NOUN
ajfa-99	63	27	of	of	ADP
ajfa-99	63	28	the	the	DET
ajfa-99	63	29	release	release	NOUN
ajfa-99	63	30	of	of	ADP
ajfa-99	63	31	unfavorable	unfavorable	ADJ
ajfa-99	63	32	news	news	NOUN
ajfa-99	63	33	to	to	ADP
ajfa-99	63	34	the	the	DET
ajfa-99	63	35	final	final	ADJ
ajfa-99	63	36	quarter	quarter	NOUN
ajfa-99	63	37	.	.	PUNCT
ajfa-99	64	1	the	the	DET
ajfa-99	64	2	above	above	ADJ
ajfa-99	64	3	study	study	NOUN
ajfa-99	64	4	was	be	AUX
ajfa-99	64	5	conducted	conduct	VERB
ajfa-99	64	6	in	in	ADP
ajfa-99	64	7	2001	2001	NUM
ajfa-99	64	8	when	when	SCONJ
ajfa-99	64	9	masb	masb	NOUN
ajfa-99	64	10	26	26	NUM
ajfa-99	64	11	was	be	AUX
ajfa-99	64	12	at	at	ADP
ajfa-99	64	13	its	its	PRON
ajfa-99	64	14	draft	draft	NOUN
ajfa-99	64	15	stage	stage	NOUN
ajfa-99	64	16	.	.	PUNCT
ajfa-99	65	1	companies	company	NOUN
ajfa-99	65	2	then	then	ADV
ajfa-99	65	3	had	have	VERB
ajfa-99	65	4	the	the	DET
ajfa-99	65	5	choice	choice	NOUN
ajfa-99	65	6	of	of	ADP
ajfa-99	65	7	adopting	adopt	VERB
ajfa-99	65	8	either	either	CCONJ
ajfa-99	65	9	the	the	DET
ajfa-99	65	10	integral	integral	ADJ
ajfa-99	65	11	or	or	CCONJ
ajfa-99	65	12	the	the	DET
ajfa-99	65	13	discrete	discrete	ADJ
ajfa-99	65	14	method	method	NOUN
ajfa-99	65	15	of	of	ADP
ajfa-99	65	16	reporting	reporting	NOUN
ajfa-99	65	17	.	.	PUNCT
ajfa-99	66	1	therefore	therefore	ADV
ajfa-99	66	2	,	,	PUNCT
ajfa-99	66	3	the	the	DET
ajfa-99	66	4	practice	practice	NOUN
ajfa-99	66	5	of	of	ADP
ajfa-99	66	6	deferring	deferring	NOUN
ajfa-99	66	7	of	of	ADP
ajfa-99	66	8	eis	eis	PROPN
ajfa-99	66	9	to	to	ADP
ajfa-99	66	10	the	the	DET
ajfa-99	66	11	final	final	ADJ
ajfa-99	66	12	quarter	quarter	NOUN
ajfa-99	66	13	and	and	CCONJ
ajfa-99	66	14	the	the	DET
ajfa-99	66	15	pervasiveness	pervasiveness	NOUN
ajfa-99	66	16	of	of	ADP
ajfa-99	66	17	negative	negative	ADJ
ajfa-99	66	18	adjustments	adjustment	NOUN
ajfa-99	66	19	in	in	ADP
ajfa-99	66	20	the	the	DET
ajfa-99	66	21	fourth	fourth	ADJ
ajfa-99	66	22	quarters	quarter	NOUN
ajfa-99	66	23	found	find	VERB
ajfa-99	66	24	by	by	ADP
ajfa-99	66	25	ku	ku	PROPN
ajfa-99	66	26	ismail	ismail	PROPN
ajfa-99	66	27	and	and	CCONJ
ajfa-99	66	28	chandler	chandler	PROPN
ajfa-99	66	29	(	(	PUNCT
ajfa-99	66	30	2005	2005	NUM
ajfa-99	66	31	)	)	PUNCT
ajfa-99	66	32	was	be	AUX
ajfa-99	66	33	not	not	PART
ajfa-99	66	34	surprising	surprising	ADJ
ajfa-99	66	35	.	.	PUNCT
ajfa-99	67	1	masb	masb	NOUN
ajfa-99	67	2	26	26	NUM
ajfa-99	67	3	was	be	AUX
ajfa-99	67	4	issued	issue	VERB
ajfa-99	67	5	as	as	ADP
ajfa-99	67	6	a	a	DET
ajfa-99	67	7	standard	standard	NOUN
ajfa-99	67	8	by	by	ADP
ajfa-99	67	9	the	the	DET
ajfa-99	67	10	masb	masb	NOUN
ajfa-99	67	11	in	in	ADP
ajfa-99	67	12	2002	2002	NUM
ajfa-99	67	13	and	and	CCONJ
ajfa-99	67	14	was	be	AUX
ajfa-99	67	15	made	make	VERB
ajfa-99	67	16	effective	effective	ADJ
ajfa-99	67	17	on	on	ADP
ajfa-99	67	18	1	1	NUM
ajfa-99	67	19	july	july	PROPN
ajfa-99	67	20	2002	2002	NUM
ajfa-99	67	21	.	.	PUNCT
ajfa-99	68	1	the	the	DET
ajfa-99	68	2	standard	standard	NOUN
ajfa-99	68	3	requires	require	VERB
ajfa-99	68	4	companies	company	NOUN
ajfa-99	68	5	to	to	PART
ajfa-99	68	6	adopt	adopt	VERB
ajfa-99	68	7	the	the	DET
ajfa-99	68	8	discrete	discrete	ADJ
ajfa-99	68	9	method	method	NOUN
ajfa-99	68	10	in	in	ADP
ajfa-99	68	11	reporting	report	VERB
ajfa-99	68	12	most	most	ADJ
ajfa-99	68	13	of	of	ADP
ajfa-99	68	14	their	their	PRON
ajfa-99	68	15	transactions	transaction	NOUN
ajfa-99	68	16	rather	rather	ADV
ajfa-99	68	17	than	than	ADP
ajfa-99	68	18	the	the	DET
ajfa-99	68	19	integral	integral	ADJ
ajfa-99	68	20	method	method	NOUN
ajfa-99	68	21	of	of	ADP
ajfa-99	68	22	reporting	reporting	NOUN
ajfa-99	68	23	.	.	PUNCT
ajfa-99	69	1	compliance	compliance	NOUN
ajfa-99	69	2	with	with	ADP
ajfa-99	69	3	masb	masb	NOUN
ajfa-99	69	4	26	26	NUM
ajfa-99	69	5	,	,	PUNCT
ajfa-99	69	6	specifically	specifically	ADV
ajfa-99	69	7	with	with	ADP
ajfa-99	69	8	the	the	DET
ajfa-99	69	9	application	application	NOUN
ajfa-99	69	10	of	of	ADP
ajfa-99	69	11	the	the	DET
ajfa-99	69	12	discrete	discrete	ADJ
ajfa-99	69	13	method	method	NOUN
ajfa-99	69	14	,	,	PUNCT
ajfa-99	69	15	would	would	AUX
ajfa-99	69	16	enhance	enhance	VERB
ajfa-99	69	17	the	the	DET
ajfa-99	69	18	reliability	reliability	NOUN
ajfa-99	69	19	of	of	ADP
ajfa-99	69	20	the	the	DET
ajfa-99	69	21	quarterly	quarterly	ADJ
ajfa-99	69	22	reports	report	NOUN
ajfa-99	69	23	.	.	PUNCT
ajfa-99	70	1	given	give	VERB
ajfa-99	70	2	that	that	SCONJ
ajfa-99	70	3	companies	company	NOUN
ajfa-99	70	4	are	be	AUX
ajfa-99	70	5	now	now	ADV
ajfa-99	70	6	required	require	VERB
ajfa-99	70	7	to	to	PART
ajfa-99	70	8	observe	observe	VERB
ajfa-99	70	9	masb	masb	NOUN
ajfa-99	70	10	26	26	NUM
ajfa-99	70	11	(	(	PUNCT
ajfa-99	70	12	now	now	ADV
ajfa-99	70	13	frs	frs	ADJ
ajfa-99	70	14	134	134	NUM
ajfa-99	70	15	)	)	PUNCT
ajfa-99	70	16	which	which	PRON
ajfa-99	70	17	adopts	adopt	VERB
ajfa-99	70	18	the	the	DET
ajfa-99	70	19	discrete	discrete	ADJ
ajfa-99	70	20	view	view	NOUN
ajfa-99	70	21	of	of	ADP
ajfa-99	70	22	reporting	reporting	NOUN
ajfa-99	70	23	,	,	PUNCT
ajfa-99	70	24	this	this	DET
ajfa-99	70	25	paper	paper	NOUN
ajfa-99	70	26	seeks	seek	VERB
ajfa-99	70	27	to	to	PART
ajfa-99	70	28	revisit	revisit	VERB
ajfa-99	70	29	the	the	DET
ajfa-99	70	30	study	study	NOUN
ajfa-99	70	31	by	by	ADP
ajfa-99	70	32	ku	ku	PROPN
ajfa-99	70	33	ismail	ismail	PROPN
ajfa-99	70	34	and	and	CCONJ
ajfa-99	70	35	chandler	chandler	PROPN
ajfa-99	70	36	(	(	PUNCT
ajfa-99	70	37	2005	2005	NUM
ajfa-99	70	38	)	)	PUNCT
ajfa-99	70	39	.	.	PUNCT
ajfa-99	71	1	first	first	ADV
ajfa-99	71	2	,	,	PUNCT
ajfa-99	71	3	this	this	DET
ajfa-99	71	4	study	study	NOUN
ajfa-99	71	5	seeks	seek	VERB
ajfa-99	71	6	to	to	PART
ajfa-99	71	7	determine	determine	VERB
ajfa-99	71	8	if	if	SCONJ
ajfa-99	71	9	the	the	DET
ajfa-99	71	10	reliability	reliability	NOUN
ajfa-99	71	11	of	of	ADP
ajfa-99	71	12	the	the	DET
ajfa-99	71	13	quarterly	quarterly	ADJ
ajfa-99	71	14	reports	report	NOUN
ajfa-99	71	15	is	be	AUX
ajfa-99	71	16	enhanced	enhance	VERB
ajfa-99	71	17	after	after	ADP
ajfa-99	71	18	the	the	DET
ajfa-99	71	19	issuance	issuance	NOUN
ajfa-99	71	20	of	of	ADP
ajfa-99	71	21	masb	masb	NOUN
ajfa-99	71	22	26	26	NUM
ajfa-99	71	23	,	,	PUNCT
ajfa-99	71	24	as	as	ADV
ajfa-99	71	25	far	far	ADV
ajfa-99	71	26	as	as	SCONJ
ajfa-99	71	27	the	the	DET
ajfa-99	71	28	reporting	reporting	NOUN
ajfa-99	71	29	of	of	ADP
ajfa-99	71	30	eis	eis	PROPN
ajfa-99	71	31	is	be	AUX
ajfa-99	71	32	concerned	concern	VERB
ajfa-99	71	33	.	.	PUNCT
ajfa-99	72	1	there	there	PRON
ajfa-99	72	2	will	will	AUX
ajfa-99	72	3	be	be	AUX
ajfa-99	72	4	reasons	reason	NOUN
ajfa-99	72	5	to	to	PART
ajfa-99	72	6	believe	believe	VERB
ajfa-99	72	7	that	that	SCONJ
ajfa-99	72	8	the	the	DET
ajfa-99	72	9	reliability	reliability	NOUN
ajfa-99	72	10	of	of	ADP
ajfa-99	72	11	the	the	DET
ajfa-99	72	12	quarterly	quarterly	ADJ
ajfa-99	72	13	reports	report	NOUN
ajfa-99	72	14	is	be	AUX
ajfa-99	72	15	enhanced	enhance	VERB
ajfa-99	72	16	if	if	SCONJ
ajfa-99	72	17	the	the	DET
ajfa-99	72	18	practice	practice	NOUN
ajfa-99	72	19	of	of	ADP
ajfa-99	72	20	deferring	defer	VERB
ajfa-99	72	21	the	the	DET
ajfa-99	72	22	reporting	reporting	NOUN
ajfa-99	72	23	of	of	ADP
ajfa-99	72	24	eis	eis	PROPN
ajfa-99	72	25	to	to	ADP
ajfa-99	72	26	the	the	DET
ajfa-99	72	27	final	final	ADJ
ajfa-99	72	28	quarter	quarter	NOUN
ajfa-99	72	29	is	be	AUX
ajfa-99	72	30	significantly	significantly	ADV
ajfa-99	72	31	reduced	reduce	VERB
ajfa-99	72	32	.	.	PUNCT
ajfa-99	73	1	second	second	ADV
ajfa-99	73	2	,	,	PUNCT
ajfa-99	73	3	this	this	DET
ajfa-99	73	4	study	study	NOUN
ajfa-99	73	5	will	will	AUX
ajfa-99	73	6	observe	observe	VERB
ajfa-99	73	7	if	if	SCONJ
ajfa-99	73	8	the	the	DET
ajfa-99	73	9	reports	report	NOUN
ajfa-99	73	10	of	of	ADP
ajfa-99	73	11	the	the	DET
ajfa-99	73	12	first	first	ADJ
ajfa-99	73	13	three	three	NUM
ajfa-99	73	14	quarterly	quarterly	ADJ
ajfa-99	73	15	reports	report	NOUN
ajfa-99	73	16	are	be	AUX
ajfa-99	73	17	overstated	overstate	VERB
ajfa-99	73	18	.	.	PUNCT
ajfa-99	74	1	in	in	ADP
ajfa-99	74	2	other	other	ADJ
ajfa-99	74	3	words	word	NOUN
ajfa-99	74	4	,	,	PUNCT
ajfa-99	74	5	it	it	PRON
ajfa-99	74	6	will	will	AUX
ajfa-99	74	7	observe	observe	VERB
ajfa-99	74	8	if	if	SCONJ
ajfa-99	74	9	companies	company	NOUN
ajfa-99	74	10	defer	defer	VERB
ajfa-99	74	11	the	the	DET
ajfa-99	74	12	reporting	reporting	NOUN
ajfa-99	74	13	of	of	ADP
ajfa-99	74	14	negative	negative	ADJ
ajfa-99	74	15	eis	eis	PROPN
ajfa-99	74	16	to	to	ADP
ajfa-99	74	17	the	the	DET
ajfa-99	74	18	final	final	ADJ
ajfa-99	74	19	quarter	quarter	NOUN
ajfa-99	74	20	.	.	PUNCT
ajfa-99	75	1	in	in	ADP
ajfa-99	75	2	addition	addition	NOUN
ajfa-99	75	3	,	,	PUNCT
ajfa-99	75	4	this	this	DET
ajfa-99	75	5	study	study	NOUN
ajfa-99	75	6	investigates	investigate	VERB
ajfa-99	75	7	whether	whether	SCONJ
ajfa-99	75	8	the	the	DET
ajfa-99	75	9	pattern	pattern	NOUN
ajfa-99	75	10	of	of	ADP
ajfa-99	75	11	a	a	DET
ajfa-99	75	12	firm‟s	firm‟s	NOUN
ajfa-99	75	13	ownership	ownership	NOUN
ajfa-99	75	14	explains	explain	VERB
ajfa-99	75	15	the	the	DET
ajfa-99	75	16	decision	decision	NOUN
ajfa-99	75	17	to	to	PART
ajfa-99	75	18	defer	defer	VERB
ajfa-99	75	19	the	the	DET
ajfa-99	75	20	reporting	reporting	NOUN
ajfa-99	75	21	of	of	ADP
ajfa-99	75	22	eis	eis	PROPN
ajfa-99	75	23	to	to	ADP
ajfa-99	75	24	the	the	DET
ajfa-99	75	25	final	final	ADJ
ajfa-99	75	26	quarter	quarter	NOUN
ajfa-99	75	27	.	.	PUNCT
ajfa-99	76	1	the	the	DET
ajfa-99	76	2	motivation	motivation	NOUN
ajfa-99	76	3	to	to	PART
ajfa-99	76	4	examine	examine	VERB
ajfa-99	76	5	this	this	DET
ajfa-99	76	6	variable	variable	NOUN
ajfa-99	76	7	is	be	AUX
ajfa-99	76	8	due	due	ADJ
ajfa-99	76	9	to	to	ADP
ajfa-99	76	10	the	the	DET
ajfa-99	76	11	fact	fact	NOUN
ajfa-99	76	12	that	that	SCONJ
ajfa-99	76	13	the	the	DET
ajfa-99	76	14	ownership	ownership	NOUN
ajfa-99	76	15	pattern	pattern	NOUN
ajfa-99	76	16	of	of	ADP
ajfa-99	76	17	malaysian	malaysian	ADJ
ajfa-99	76	18	firms	firm	NOUN
ajfa-99	76	19	is	be	AUX
ajfa-99	76	20	unique	unique	ADJ
ajfa-99	76	21	compared	compare	VERB
ajfa-99	76	22	asian	asian	ADJ
ajfa-99	76	23	journal	journal	NOUN
ajfa-99	76	24	of	of	ADP
ajfa-99	76	25	finance	finance	PROPN
ajfa-99	76	26	&	&	CCONJ
ajfa-99	76	27	accounting	accounting	PROPN
ajfa-99	76	28	issn	issn	PROPN
ajfa-99	76	29	1946	1946	NUM
ajfa-99	76	30	-	-	PUNCT
ajfa-99	76	31	052x	052x	NOUN
ajfa-99	76	32	2009	2009	NUM
ajfa-99	76	33	,	,	PUNCT
ajfa-99	76	34	vol	vol	NOUN
ajfa-99	76	35	.	.	PROPN
ajfa-99	76	36	1	1	NUM
ajfa-99	76	37	,	,	PUNCT
ajfa-99	76	38	no	no	INTJ
ajfa-99	76	39	.	.	NOUN
ajfa-99	77	1	2	2	NUM
ajfa-99	77	2	:	:	PUNCT
ajfa-99	77	3	e3	e3	VERB
ajfa-99	77	4	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	77	5	57	57	NUM
ajfa-99	77	6	to	to	ADP
ajfa-99	77	7	the	the	DET
ajfa-99	77	8	ownership	ownership	NOUN
ajfa-99	77	9	patterns	pattern	NOUN
ajfa-99	77	10	of	of	ADP
ajfa-99	77	11	firms	firm	NOUN
ajfa-99	77	12	in	in	ADP
ajfa-99	77	13	developed	develop	VERB
ajfa-99	77	14	countries	country	NOUN
ajfa-99	77	15	.	.	PUNCT
ajfa-99	78	1	the	the	DET
ajfa-99	78	2	shareholdings	shareholding	NOUN
ajfa-99	78	3	of	of	ADP
ajfa-99	78	4	companies	company	NOUN
ajfa-99	78	5	in	in	ADP
ajfa-99	78	6	malaysia	malaysia	PROPN
ajfa-99	78	7	tend	tend	VERB
ajfa-99	78	8	to	to	PART
ajfa-99	78	9	be	be	AUX
ajfa-99	78	10	closely	closely	ADV
ajfa-99	78	11	-	-	PUNCT
ajfa-99	78	12	held	hold	VERB
ajfa-99	78	13	rather	rather	ADV
ajfa-99	78	14	than	than	ADP
ajfa-99	78	15	widely	widely	ADV
ajfa-99	78	16	dispersed	disperse	VERB
ajfa-99	78	17	.	.	PUNCT
ajfa-99	79	1	we	we	PRON
ajfa-99	79	2	base	base	VERB
ajfa-99	79	3	on	on	ADP
ajfa-99	79	4	management	management	NOUN
ajfa-99	79	5	entrenchment	entrenchment	NOUN
ajfa-99	79	6	theory	theory	NOUN
ajfa-99	79	7	,	,	PUNCT
ajfa-99	79	8	information	information	NOUN
ajfa-99	79	9	argument	argument	NOUN
ajfa-99	79	10	and	and	CCONJ
ajfa-99	79	11	agency	agency	NOUN
ajfa-99	79	12	theory	theory	NOUN
ajfa-99	79	13	in	in	ADP
ajfa-99	79	14	explaining	explain	VERB
ajfa-99	79	15	the	the	DET
ajfa-99	79	16	association	association	NOUN
ajfa-99	79	17	between	between	ADP
ajfa-99	79	18	the	the	DET
ajfa-99	79	19	reliability	reliability	NOUN
ajfa-99	79	20	of	of	ADP
ajfa-99	79	21	quarterly	quarterly	ADJ
ajfa-99	79	22	reports	report	NOUN
ajfa-99	79	23	and	and	CCONJ
ajfa-99	79	24	ownership	ownership	NOUN
ajfa-99	79	25	structure	structure	NOUN
ajfa-99	79	26	.	.	PUNCT
ajfa-99	80	1	management	management	NOUN
ajfa-99	80	2	entrenchment	entrenchment	NOUN
ajfa-99	80	3	theory	theory	NOUN
ajfa-99	80	4	(	(	PUNCT
ajfa-99	80	5	see	see	VERB
ajfa-99	80	6	for	for	ADP
ajfa-99	80	7	example	example	NOUN
ajfa-99	80	8	,	,	PUNCT
ajfa-99	80	9	wetson	wetson	NOUN
ajfa-99	80	10	,	,	PUNCT
ajfa-99	80	11	1979	1979	NUM
ajfa-99	80	12	)	)	PUNCT
ajfa-99	80	13	argues	argue	VERB
ajfa-99	80	14	that	that	SCONJ
ajfa-99	80	15	high	high	ADJ
ajfa-99	80	16	management	management	NOUN
ajfa-99	80	17	interest	interest	NOUN
ajfa-99	80	18	is	be	AUX
ajfa-99	80	19	more	more	ADV
ajfa-99	80	20	likely	likely	ADJ
ajfa-99	80	21	to	to	PART
ajfa-99	80	22	be	be	AUX
ajfa-99	80	23	associated	associate	VERB
ajfa-99	80	24	with	with	ADP
ajfa-99	80	25	unreliable	unreliable	ADJ
ajfa-99	80	26	financial	financial	ADJ
ajfa-99	80	27	information	information	NOUN
ajfa-99	80	28	because	because	SCONJ
ajfa-99	80	29	the	the	DET
ajfa-99	80	30	controlling	control	VERB
ajfa-99	80	31	owner	owner	NOUN
ajfa-99	80	32	of	of	ADP
ajfa-99	80	33	the	the	DET
ajfa-99	80	34	firm	firm	NOUN
ajfa-99	80	35	decides	decide	VERB
ajfa-99	80	36	on	on	ADP
ajfa-99	80	37	the	the	DET
ajfa-99	80	38	accounting	accounting	NOUN
ajfa-99	80	39	policies	policy	NOUN
ajfa-99	80	40	and	and	CCONJ
ajfa-99	80	41	the	the	DET
ajfa-99	80	42	amount	amount	NOUN
ajfa-99	80	43	of	of	ADP
ajfa-99	80	44	disclosure	disclosure	NOUN
ajfa-99	80	45	.	.	PUNCT
ajfa-99	81	1	consistent	consistent	ADJ
ajfa-99	81	2	with	with	ADP
ajfa-99	81	3	management	management	NOUN
ajfa-99	81	4	entrenchment	entrenchment	NOUN
ajfa-99	81	5	,	,	PUNCT
ajfa-99	81	6	information	information	NOUN
ajfa-99	81	7	argument	argument	NOUN
ajfa-99	81	8	believes	believe	VERB
ajfa-99	81	9	that	that	SCONJ
ajfa-99	81	10	concentration	concentration	NOUN
ajfa-99	81	11	of	of	ADP
ajfa-99	81	12	ownership	ownership	NOUN
ajfa-99	81	13	enables	enable	VERB
ajfa-99	81	14	companies	company	NOUN
ajfa-99	81	15	to	to	PART
ajfa-99	81	16	limit	limit	VERB
ajfa-99	81	17	the	the	DET
ajfa-99	81	18	amount	amount	NOUN
ajfa-99	81	19	of	of	ADP
ajfa-99	81	20	disclosure	disclosure	NOUN
ajfa-99	81	21	to	to	ADP
ajfa-99	81	22	the	the	DET
ajfa-99	81	23	public	public	NOUN
ajfa-99	81	24	.	.	PUNCT
ajfa-99	82	1	this	this	PRON
ajfa-99	82	2	is	be	AUX
ajfa-99	82	3	done	do	VERB
ajfa-99	82	4	to	to	PART
ajfa-99	82	5	protect	protect	VERB
ajfa-99	82	6	the	the	DET
ajfa-99	82	7	information	information	NOUN
ajfa-99	82	8	from	from	ADP
ajfa-99	82	9	being	be	AUX
ajfa-99	82	10	known	know	VERB
ajfa-99	82	11	to	to	ADP
ajfa-99	82	12	competitors	competitor	NOUN
ajfa-99	82	13	or	or	CCONJ
ajfa-99	82	14	to	to	PART
ajfa-99	82	15	avoid	avoid	VERB
ajfa-99	82	16	unwanted	unwanted	ADJ
ajfa-99	82	17	political	political	ADJ
ajfa-99	82	18	or	or	CCONJ
ajfa-99	82	19	social	social	ADJ
ajfa-99	82	20	scrutiny	scrutiny	NOUN
ajfa-99	82	21	(	(	PUNCT
ajfa-99	82	22	fan	fan	NOUN
ajfa-99	82	23	and	and	CCONJ
ajfa-99	82	24	wong	wong	PROPN
ajfa-99	82	25	,	,	PUNCT
ajfa-99	82	26	2002	2002	NUM
ajfa-99	82	27	)	)	PUNCT
ajfa-99	82	28	.	.	PUNCT
ajfa-99	83	1	agency	agency	NOUN
ajfa-99	83	2	theory	theory	NOUN
ajfa-99	83	3	,	,	PUNCT
ajfa-99	83	4	on	on	ADP
ajfa-99	83	5	the	the	DET
ajfa-99	83	6	other	other	ADJ
ajfa-99	83	7	hand	hand	NOUN
ajfa-99	83	8	,	,	PUNCT
ajfa-99	83	9	argues	argue	VERB
ajfa-99	83	10	that	that	SCONJ
ajfa-99	83	11	low	low	ADJ
ajfa-99	83	12	management	management	NOUN
ajfa-99	83	13	interest	interest	NOUN
ajfa-99	83	14	leads	lead	VERB
ajfa-99	83	15	to	to	ADP
ajfa-99	83	16	greater	great	ADJ
ajfa-99	83	17	manipulation	manipulation	NOUN
ajfa-99	83	18	of	of	ADP
ajfa-99	83	19	accounts	account	NOUN
ajfa-99	83	20	due	due	ADP
ajfa-99	83	21	to	to	ADP
ajfa-99	83	22	the	the	DET
ajfa-99	83	23	misalignment	misalignment	NOUN
ajfa-99	83	24	of	of	ADP
ajfa-99	83	25	the	the	DET
ajfa-99	83	26	interests	interest	NOUN
ajfa-99	83	27	of	of	ADP
ajfa-99	83	28	management	management	NOUN
ajfa-99	83	29	and	and	CCONJ
ajfa-99	83	30	owners	owner	NOUN
ajfa-99	83	31	(	(	PUNCT
ajfa-99	83	32	warfield	warfield	PROPN
ajfa-99	83	33	et	et	PROPN
ajfa-99	83	34	al	al	PROPN
ajfa-99	83	35	.	.	PROPN
ajfa-99	83	36	,	,	PUNCT
ajfa-99	83	37	1995	1995	NUM
ajfa-99	83	38	)	)	PUNCT
ajfa-99	83	39	.	.	PUNCT
ajfa-99	84	1	finally	finally	ADV
ajfa-99	84	2	,	,	PUNCT
ajfa-99	84	3	company	company	NOUN
ajfa-99	84	4	characteristics	characteristic	NOUN
ajfa-99	84	5	,	,	PUNCT
ajfa-99	84	6	which	which	PRON
ajfa-99	84	7	have	have	AUX
ajfa-99	84	8	been	be	AUX
ajfa-99	84	9	examined	examine	VERB
ajfa-99	84	10	previously	previously	ADV
ajfa-99	84	11	in	in	ADP
ajfa-99	84	12	voluntary	voluntary	ADJ
ajfa-99	84	13	disclosure	disclosure	NOUN
ajfa-99	84	14	-	-	PUNCT
ajfa-99	84	15	based	base	VERB
ajfa-99	84	16	studies	study	NOUN
ajfa-99	84	17	(	(	PUNCT
ajfa-99	84	18	namely	namely	ADV
ajfa-99	84	19	size	size	NOUN
ajfa-99	84	20	,	,	PUNCT
ajfa-99	84	21	profitability	profitability	NOUN
ajfa-99	84	22	,	,	PUNCT
ajfa-99	84	23	leverage	leverage	NOUN
ajfa-99	84	24	and	and	CCONJ
ajfa-99	84	25	listing	list	VERB
ajfa-99	84	26	status	status	NOUN
ajfa-99	84	27	of	of	ADP
ajfa-99	84	28	a	a	DET
ajfa-99	84	29	company	company	NOUN
ajfa-99	84	30	)	)	PUNCT
ajfa-99	84	31	,	,	PUNCT
ajfa-99	84	32	are	be	AUX
ajfa-99	84	33	also	also	ADV
ajfa-99	84	34	included	include	VERB
ajfa-99	84	35	to	to	PART
ajfa-99	84	36	determine	determine	VERB
ajfa-99	84	37	if	if	SCONJ
ajfa-99	84	38	they	they	PRON
ajfa-99	84	39	influence	influence	VERB
ajfa-99	84	40	the	the	DET
ajfa-99	84	41	practice	practice	NOUN
ajfa-99	84	42	of	of	ADP
ajfa-99	84	43	reporting	report	VERB
ajfa-99	84	44	eis	eis	PROPN
ajfa-99	84	45	in	in	ADP
ajfa-99	84	46	quarterly	quarterly	ADJ
ajfa-99	84	47	reports	report	NOUN
ajfa-99	84	48	.	.	PUNCT
ajfa-99	85	1	the	the	DET
ajfa-99	85	2	remainder	remainder	NOUN
ajfa-99	85	3	of	of	ADP
ajfa-99	85	4	this	this	DET
ajfa-99	85	5	paper	paper	NOUN
ajfa-99	85	6	is	be	AUX
ajfa-99	85	7	organized	organize	VERB
ajfa-99	85	8	as	as	SCONJ
ajfa-99	85	9	follows	follow	VERB
ajfa-99	85	10	.	.	PUNCT
ajfa-99	86	1	in	in	ADP
ajfa-99	86	2	the	the	DET
ajfa-99	86	3	next	next	ADJ
ajfa-99	86	4	section	section	NOUN
ajfa-99	86	5	,	,	PUNCT
ajfa-99	86	6	this	this	DET
ajfa-99	86	7	paper	paper	NOUN
ajfa-99	86	8	provides	provide	VERB
ajfa-99	86	9	a	a	DET
ajfa-99	86	10	review	review	NOUN
ajfa-99	86	11	of	of	ADP
ajfa-99	86	12	relevant	relevant	ADJ
ajfa-99	86	13	studies	study	NOUN
ajfa-99	86	14	.	.	PUNCT
ajfa-99	87	1	following	follow	VERB
ajfa-99	87	2	that	that	SCONJ
ajfa-99	87	3	we	we	PRON
ajfa-99	87	4	present	present	VERB
ajfa-99	87	5	the	the	DET
ajfa-99	87	6	research	research	NOUN
ajfa-99	87	7	methods	method	NOUN
ajfa-99	87	8	and	and	CCONJ
ajfa-99	87	9	hypothesis	hypothesis	NOUN
ajfa-99	87	10	development	development	NOUN
ajfa-99	87	11	.	.	PUNCT
ajfa-99	88	1	the	the	DET
ajfa-99	88	2	findings	finding	NOUN
ajfa-99	88	3	of	of	ADP
ajfa-99	88	4	the	the	DET
ajfa-99	88	5	study	study	NOUN
ajfa-99	88	6	will	will	AUX
ajfa-99	88	7	be	be	AUX
ajfa-99	88	8	presented	present	VERB
ajfa-99	88	9	next	next	ADV
ajfa-99	88	10	.	.	PUNCT
ajfa-99	89	1	finally	finally	ADV
ajfa-99	89	2	,	,	PUNCT
ajfa-99	89	3	we	we	PRON
ajfa-99	89	4	will	will	AUX
ajfa-99	89	5	provide	provide	VERB
ajfa-99	89	6	our	our	PRON
ajfa-99	89	7	conclusions	conclusion	NOUN
ajfa-99	89	8	.	.	PUNCT
ajfa-99	90	1	2	2	X
ajfa-99	90	2	.	.	X
ajfa-99	90	3	previous	previous	ADJ
ajfa-99	90	4	studies	study	NOUN
ajfa-99	90	5	2.1	2.1	NUM
ajfa-99	90	6	earnings	earning	NOUN
ajfa-99	90	7	management	management	NOUN
ajfa-99	90	8	and	and	CCONJ
ajfa-99	90	9	interim	interim	ADJ
ajfa-99	90	10	reporting	report	VERB
ajfa-99	90	11	the	the	DET
ajfa-99	90	12	ambiguity	ambiguity	NOUN
ajfa-99	90	13	of	of	ADP
ajfa-99	90	14	accounting	accounting	NOUN
ajfa-99	90	15	standards	standard	NOUN
ajfa-99	90	16	and	and	CCONJ
ajfa-99	90	17	the	the	DET
ajfa-99	90	18	adoption	adoption	NOUN
ajfa-99	90	19	of	of	ADP
ajfa-99	90	20	the	the	DET
ajfa-99	90	21	integral	integral	ADJ
ajfa-99	90	22	method	method	NOUN
ajfa-99	90	23	(	(	PUNCT
ajfa-99	90	24	as	as	SCONJ
ajfa-99	90	25	opposed	oppose	VERB
ajfa-99	90	26	to	to	ADP
ajfa-99	90	27	the	the	DET
ajfa-99	90	28	discrete	discrete	ADJ
ajfa-99	90	29	method	method	NOUN
ajfa-99	90	30	)	)	PUNCT
ajfa-99	90	31	,	,	PUNCT
ajfa-99	90	32	among	among	ADP
ajfa-99	90	33	others	other	NOUN
ajfa-99	90	34	,	,	PUNCT
ajfa-99	90	35	contribute	contribute	VERB
ajfa-99	90	36	to	to	ADP
ajfa-99	90	37	the	the	DET
ajfa-99	90	38	potential	potential	NOUN
ajfa-99	90	39	for	for	ADP
ajfa-99	90	40	abuse	abuse	NOUN
ajfa-99	90	41	in	in	ADP
ajfa-99	90	42	the	the	DET
ajfa-99	90	43	reporting	reporting	NOUN
ajfa-99	90	44	of	of	ADP
ajfa-99	90	45	interim	interim	ADJ
ajfa-99	90	46	information	information	NOUN
ajfa-99	90	47	(	(	PUNCT
ajfa-99	90	48	mendelhall	mendelhall	NOUN
ajfa-99	90	49	et	et	PROPN
ajfa-99	90	50	al	al	PROPN
ajfa-99	90	51	.	.	PROPN
ajfa-99	90	52	,	,	PUNCT
ajfa-99	90	53	1988	1988	NUM
ajfa-99	90	54	;	;	PUNCT
ajfa-99	90	55	doran	doran	PROPN
ajfa-99	90	56	,	,	PUNCT
ajfa-99	90	57	1995	1995	NUM
ajfa-99	90	58	;	;	PUNCT
ajfa-99	90	59	national	national	ADJ
ajfa-99	90	60	commission	commission	NOUN
ajfa-99	90	61	on	on	ADP
ajfa-99	90	62	fraudulent	fraudulent	ADJ
ajfa-99	90	63	financial	financial	ADJ
ajfa-99	90	64	reporting	reporting	NOUN
ajfa-99	90	65	,	,	PUNCT
ajfa-99	90	66	1987	1987	NUM
ajfa-99	90	67	)	)	PUNCT
ajfa-99	90	68	.	.	PUNCT
ajfa-99	91	1	for	for	ADP
ajfa-99	91	2	instance	instance	NOUN
ajfa-99	91	3	,	,	PUNCT
ajfa-99	91	4	interim	interim	ADJ
ajfa-99	91	5	reporting	reporting	NOUN
ajfa-99	91	6	failures	failure	NOUN
ajfa-99	91	7	in	in	ADP
ajfa-99	91	8	the	the	DET
ajfa-99	91	9	us	us	PROPN
ajfa-99	91	10	contributed	contribute	VERB
ajfa-99	91	11	greatly	greatly	ADV
ajfa-99	91	12	to	to	ADP
ajfa-99	91	13	the	the	DET
ajfa-99	91	14	dot.com	dot.com	NUM
ajfa-99	91	15	bubble	bubble	NOUN
ajfa-99	91	16	of	of	ADP
ajfa-99	91	17	1999/2000	1999/2000	NUM
ajfa-99	91	18	.	.	PUNCT
ajfa-99	92	1	the	the	DET
ajfa-99	92	2	discretion	discretion	NOUN
ajfa-99	92	3	available	available	ADJ
ajfa-99	92	4	and	and	CCONJ
ajfa-99	92	5	the	the	DET
ajfa-99	92	6	application	application	NOUN
ajfa-99	92	7	of	of	ADP
ajfa-99	92	8	the	the	DET
ajfa-99	92	9	integral	integral	ADJ
ajfa-99	92	10	method	method	NOUN
ajfa-99	92	11	as	as	SCONJ
ajfa-99	92	12	proposed	propose	VERB
ajfa-99	92	13	in	in	ADP
ajfa-99	92	14	apb	apb	PROPN
ajfa-99	92	15	opinion	opinion	NOUN
ajfa-99	92	16	28	28	NUM
ajfa-99	92	17	often	often	ADV
ajfa-99	92	18	lead	lead	VERB
ajfa-99	92	19	to	to	ADP
ajfa-99	92	20	the	the	DET
ajfa-99	92	21	practice	practice	NOUN
ajfa-99	92	22	of	of	ADP
ajfa-99	92	23	earnings	earning	NOUN
ajfa-99	92	24	management	management	NOUN
ajfa-99	92	25	among	among	ADP
ajfa-99	92	26	firms	firm	NOUN
ajfa-99	92	27	in	in	ADP
ajfa-99	92	28	the	the	DET
ajfa-99	92	29	us	us	PROPN
ajfa-99	92	30	,	,	PUNCT
ajfa-99	92	31	in	in	ADP
ajfa-99	92	32	which	which	PRON
ajfa-99	92	33	the	the	DET
ajfa-99	92	34	fourth	fourth	ADJ
ajfa-99	92	35	quarter	quarter	NOUN
ajfa-99	92	36	"	"	PUNCT
ajfa-99	92	37	settling	settle	VERB
ajfa-99	92	38	-	-	PUNCT
ajfa-99	92	39	up	up	ADP
ajfa-99	92	40	"	"	PUNCT
ajfa-99	92	41	effect	effect	NOUN
ajfa-99	92	42	is	be	AUX
ajfa-99	92	43	often	often	ADV
ajfa-99	92	44	observed	observe	VERB
ajfa-99	92	45	.	.	PUNCT
ajfa-99	93	1	a	a	DET
ajfa-99	93	2	fourth	fourth	ADJ
ajfa-99	93	3	quarter	quarter	NOUN
ajfa-99	93	4	“	"	PUNCT
ajfa-99	93	5	settling	settle	VERB
ajfa-99	93	6	-	-	PUNCT
ajfa-99	93	7	up	up	ADP
ajfa-99	93	8	”	"	PUNCT
ajfa-99	93	9	occurs	occur	VERB
ajfa-99	93	10	when	when	SCONJ
ajfa-99	93	11	management	management	NOUN
ajfa-99	93	12	has	have	VERB
ajfa-99	93	13	under	under	ADP
ajfa-99	93	14	or	or	CCONJ
ajfa-99	93	15	over	over	ADV
ajfa-99	93	16	-	-	PUNCT
ajfa-99	93	17	estimated	estimate	VERB
ajfa-99	93	18	the	the	DET
ajfa-99	93	19	interim	interim	ADJ
ajfa-99	93	20	earnings	earning	NOUN
ajfa-99	93	21	and	and	CCONJ
ajfa-99	93	22	subsequently	subsequently	ADV
ajfa-99	93	23	makes	make	VERB
ajfa-99	93	24	use	use	NOUN
ajfa-99	93	25	of	of	ADP
ajfa-99	93	26	the	the	DET
ajfa-99	93	27	fourth	fourth	ADJ
ajfa-99	93	28	quarter	quarter	NOUN
ajfa-99	93	29	to	to	PART
ajfa-99	93	30	absorb	absorb	VERB
ajfa-99	93	31	the	the	DET
ajfa-99	93	32	corrections	correction	NOUN
ajfa-99	93	33	or	or	CCONJ
ajfa-99	93	34	misstatements	misstatement	NOUN
ajfa-99	93	35	made	make	VERB
ajfa-99	93	36	in	in	ADP
ajfa-99	93	37	the	the	DET
ajfa-99	93	38	previous	previous	ADJ
ajfa-99	93	39	three	three	NUM
ajfa-99	93	40	quarters	quarter	NOUN
ajfa-99	93	41	.	.	PUNCT
ajfa-99	94	1	a	a	DET
ajfa-99	94	2	number	number	NOUN
ajfa-99	94	3	of	of	ADP
ajfa-99	94	4	studies	study	NOUN
ajfa-99	94	5	have	have	AUX
ajfa-99	94	6	examined	examine	VERB
ajfa-99	94	7	the	the	DET
ajfa-99	94	8	extent	extent	NOUN
ajfa-99	94	9	of	of	ADP
ajfa-99	94	10	earnings	earning	NOUN
ajfa-99	94	11	management	management	NOUN
ajfa-99	94	12	in	in	ADP
ajfa-99	94	13	interim	interim	ADJ
ajfa-99	94	14	reports	report	NOUN
ajfa-99	94	15	.	.	PUNCT
ajfa-99	95	1	givoly	givoly	NOUN
ajfa-99	95	2	(	(	PUNCT
ajfa-99	95	3	1974	1974	NUM
ajfa-99	95	4	)	)	PUNCT
ajfa-99	95	5	,	,	PUNCT
ajfa-99	95	6	as	as	SCONJ
ajfa-99	95	7	cited	cite	VERB
ajfa-99	95	8	by	by	ADP
ajfa-99	95	9	givoly	givoly	NOUN
ajfa-99	95	10	and	and	CCONJ
ajfa-99	95	11	ronen	ronen	PROPN
ajfa-99	95	12	(	(	PUNCT
ajfa-99	95	13	1981	1981	NUM
ajfa-99	95	14	)	)	PUNCT
ajfa-99	95	15	,	,	PUNCT
ajfa-99	95	16	observes	observe	VERB
ajfa-99	95	17	that	that	SCONJ
ajfa-99	95	18	the	the	DET
ajfa-99	95	19	standard	standard	ADJ
ajfa-99	95	20	deviation	deviation	NOUN
ajfa-99	95	21	of	of	ADP
ajfa-99	95	22	the	the	DET
ajfa-99	95	23	fourth	fourth	ADJ
ajfa-99	95	24	quarter‟s	quarter‟s	NOUN
ajfa-99	95	25	income	income	NOUN
ajfa-99	95	26	of	of	ADP
ajfa-99	95	27	us	us	PROPN
ajfa-99	95	28	companies	company	NOUN
ajfa-99	95	29	significantly	significantly	ADV
ajfa-99	95	30	exceeds	exceed	VERB
ajfa-99	95	31	that	that	PRON
ajfa-99	95	32	of	of	ADP
ajfa-99	95	33	the	the	DET
ajfa-99	95	34	first	first	ADJ
ajfa-99	95	35	three	three	NUM
ajfa-99	95	36	quarters	quarter	NOUN
ajfa-99	95	37	.	.	PUNCT
ajfa-99	96	1	the	the	DET
ajfa-99	96	2	findings	finding	NOUN
ajfa-99	96	3	thus	thus	ADV
ajfa-99	96	4	suggest	suggest	VERB
ajfa-99	96	5	that	that	SCONJ
ajfa-99	96	6	not	not	PART
ajfa-99	96	7	all	all	DET
ajfa-99	96	8	quarterly	quarterly	ADJ
ajfa-99	96	9	data	datum	NOUN
ajfa-99	96	10	are	be	AUX
ajfa-99	96	11	equally	equally	ADV
ajfa-99	96	12	reliable	reliable	ADJ
ajfa-99	96	13	and	and	CCONJ
ajfa-99	96	14	it	it	PRON
ajfa-99	96	15	is	be	AUX
ajfa-99	96	16	argued	argue	VERB
ajfa-99	96	17	that	that	SCONJ
ajfa-99	96	18	managers	manager	NOUN
ajfa-99	96	19	make	make	VERB
ajfa-99	96	20	year	year	NOUN
ajfa-99	96	21	-	-	PUNCT
ajfa-99	96	22	end	end	NOUN
ajfa-99	96	23	accounting	accounting	NOUN
ajfa-99	96	24	adjustments	adjustment	NOUN
ajfa-99	96	25	in	in	ADP
ajfa-99	96	26	an	an	DET
ajfa-99	96	27	attempt	attempt	NOUN
ajfa-99	96	28	to	to	PART
ajfa-99	96	29	smooth	smooth	VERB
ajfa-99	96	30	annual	annual	ADJ
ajfa-99	96	31	income	income	NOUN
ajfa-99	96	32	numbers	number	NOUN
ajfa-99	96	33	.	.	PUNCT
ajfa-99	97	1	the	the	DET
ajfa-99	97	2	finding	finding	NOUN
ajfa-99	97	3	is	be	AUX
ajfa-99	97	4	supported	support	VERB
ajfa-99	97	5	by	by	ADP
ajfa-99	97	6	givoly	givoly	NOUN
ajfa-99	97	7	and	and	CCONJ
ajfa-99	97	8	ronen	ronen	PROPN
ajfa-99	97	9	(	(	PUNCT
ajfa-99	97	10	1981	1981	NUM
ajfa-99	97	11	)	)	PUNCT
ajfa-99	97	12	and	and	CCONJ
ajfa-99	97	13	fried	fry	VERB
ajfa-99	97	14	et	et	PROPN
ajfa-99	97	15	al	al	PROPN
ajfa-99	97	16	.	.	PROPN
ajfa-99	98	1	(	(	PUNCT
ajfa-99	98	2	1987	1987	NUM
ajfa-99	98	3	)	)	PUNCT
ajfa-99	98	4	.	.	PUNCT
ajfa-99	99	1	the	the	DET
ajfa-99	99	2	latter	latter	ADJ
ajfa-99	99	3	find	find	VERB
ajfa-99	99	4	large	large	ADJ
ajfa-99	99	5	write	write	NOUN
ajfa-99	99	6	-	-	PUNCT
ajfa-99	99	7	offs	off	NOUN
ajfa-99	99	8	are	be	AUX
ajfa-99	99	9	observed	observe	VERB
ajfa-99	99	10	in	in	ADP
ajfa-99	99	11	the	the	DET
ajfa-99	99	12	fourth	fourth	ADJ
ajfa-99	99	13	quarter	quarter	NOUN
ajfa-99	99	14	.	.	PUNCT
ajfa-99	100	1	asian	asian	ADJ
ajfa-99	100	2	journal	journal	PROPN
ajfa-99	100	3	of	of	ADP
ajfa-99	100	4	finance	finance	PROPN
ajfa-99	100	5	&	&	CCONJ
ajfa-99	100	6	accounting	accounting	PROPN
ajfa-99	100	7	issn	issn	PROPN
ajfa-99	100	8	1946	1946	NUM
ajfa-99	100	9	-	-	PUNCT
ajfa-99	100	10	052x	052x	NOUN
ajfa-99	100	11	2009	2009	NUM
ajfa-99	100	12	,	,	PUNCT
ajfa-99	100	13	vol	vol	NOUN
ajfa-99	100	14	.	.	PROPN
ajfa-99	100	15	1	1	NUM
ajfa-99	100	16	,	,	PUNCT
ajfa-99	100	17	no	no	INTJ
ajfa-99	100	18	.	.	NOUN
ajfa-99	100	19	2	2	NUM
ajfa-99	100	20	:	:	PUNCT
ajfa-99	100	21	e3	e3	VERB
ajfa-99	100	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	100	23	58	58	NUM
ajfa-99	100	24	subsequent	subsequent	ADJ
ajfa-99	100	25	research	research	NOUN
ajfa-99	100	26	studies	study	NOUN
ajfa-99	100	27	by	by	ADP
ajfa-99	100	28	kinney	kinney	PROPN
ajfa-99	100	29	and	and	CCONJ
ajfa-99	100	30	mcdaniel	mcdaniel	PROPN
ajfa-99	100	31	(	(	PUNCT
ajfa-99	100	32	1989	1989	NUM
ajfa-99	100	33	)	)	PUNCT
ajfa-99	100	34	and	and	CCONJ
ajfa-99	100	35	doran	doran	PROPN
ajfa-99	100	36	(	(	PUNCT
ajfa-99	100	37	1995	1995	NUM
ajfa-99	100	38	)	)	PUNCT
ajfa-99	100	39	reveal	reveal	VERB
ajfa-99	100	40	that	that	SCONJ
ajfa-99	100	41	earnings	earning	NOUN
ajfa-99	100	42	originally	originally	ADV
ajfa-99	100	43	reported	report	VERB
ajfa-99	100	44	in	in	ADP
ajfa-99	100	45	the	the	DET
ajfa-99	100	46	first	first	ADJ
ajfa-99	100	47	three	three	NUM
ajfa-99	100	48	quarters	quarter	NOUN
ajfa-99	100	49	are	be	AUX
ajfa-99	100	50	overstated	overstate	VERB
ajfa-99	100	51	.	.	PUNCT
ajfa-99	101	1	this	this	PRON
ajfa-99	101	2	is	be	AUX
ajfa-99	101	3	especially	especially	ADV
ajfa-99	101	4	the	the	DET
ajfa-99	101	5	case	case	NOUN
ajfa-99	101	6	for	for	ADP
ajfa-99	101	7	companies	company	NOUN
ajfa-99	101	8	that	that	PRON
ajfa-99	101	9	are	be	AUX
ajfa-99	101	10	relatively	relatively	ADV
ajfa-99	101	11	small	small	ADJ
ajfa-99	101	12	,	,	PUNCT
ajfa-99	101	13	less	less	ADV
ajfa-99	101	14	profitable	profitable	ADJ
ajfa-99	101	15	,	,	PUNCT
ajfa-99	101	16	highly	highly	ADV
ajfa-99	101	17	geared	gear	VERB
ajfa-99	101	18	,	,	PUNCT
ajfa-99	101	19	laggard	laggard	NOUN
ajfa-99	101	20	in	in	ADP
ajfa-99	101	21	growth	growth	NOUN
ajfa-99	101	22	,	,	PUNCT
ajfa-99	101	23	and	and	CCONJ
ajfa-99	101	24	given	give	VERB
ajfa-99	101	25	qualified	qualified	ADJ
ajfa-99	101	26	audit	audit	NOUN
ajfa-99	101	27	opinions	opinion	NOUN
ajfa-99	101	28	(	(	PUNCT
ajfa-99	101	29	kinney	kinney	PROPN
ajfa-99	101	30	and	and	CCONJ
ajfa-99	101	31	mcdaniel	mcdaniel	PROPN
ajfa-99	101	32	,	,	PUNCT
ajfa-99	101	33	1989	1989	NUM
ajfa-99	101	34	)	)	PUNCT
ajfa-99	101	35	.	.	PUNCT
ajfa-99	102	1	in	in	ADP
ajfa-99	102	2	other	other	ADJ
ajfa-99	102	3	words	word	NOUN
ajfa-99	102	4	,	,	PUNCT
ajfa-99	102	5	financially	financially	ADV
ajfa-99	102	6	weak	weak	ADJ
ajfa-99	102	7	firms	firm	NOUN
ajfa-99	102	8	are	be	AUX
ajfa-99	102	9	more	more	ADV
ajfa-99	102	10	likely	likely	ADJ
ajfa-99	102	11	to	to	PART
ajfa-99	102	12	window	window	NOUN
ajfa-99	102	13	dress	dress	VERB
ajfa-99	102	14	their	their	PRON
ajfa-99	102	15	quarterly	quarterly	ADJ
ajfa-99	102	16	reports	report	NOUN
ajfa-99	102	17	than	than	ADP
ajfa-99	102	18	their	their	PRON
ajfa-99	102	19	financially	financially	ADV
ajfa-99	102	20	strong	strong	ADJ
ajfa-99	102	21	counterparts	counterpart	NOUN
ajfa-99	102	22	.	.	PUNCT
ajfa-99	103	1	doran	doran	PROPN
ajfa-99	103	2	(	(	PUNCT
ajfa-99	103	3	1995	1995	NUM
ajfa-99	103	4	)	)	PUNCT
ajfa-99	103	5	supports	support	VERB
ajfa-99	103	6	the	the	DET
ajfa-99	103	7	notion	notion	NOUN
ajfa-99	103	8	that	that	SCONJ
ajfa-99	103	9	management	management	NOUN
ajfa-99	103	10	may	may	AUX
ajfa-99	103	11	have	have	AUX
ajfa-99	103	12	incentives	incentive	NOUN
ajfa-99	103	13	to	to	PART
ajfa-99	103	14	overstate	overstate	VERB
ajfa-99	103	15	interim	interim	ADJ
ajfa-99	103	16	earnings	earning	NOUN
ajfa-99	103	17	by	by	ADP
ajfa-99	103	18	delaying	delay	VERB
ajfa-99	103	19	bad	bad	ADJ
ajfa-99	103	20	news	news	NOUN
ajfa-99	103	21	and	and	CCONJ
ajfa-99	103	22	,	,	PUNCT
ajfa-99	103	23	where	where	SCONJ
ajfa-99	103	24	the	the	DET
ajfa-99	103	25	integral	integral	ADJ
ajfa-99	103	26	method	method	NOUN
ajfa-99	103	27	is	be	AUX
ajfa-99	103	28	adopted	adopt	VERB
ajfa-99	103	29	,	,	PUNCT
ajfa-99	103	30	they	they	PRON
ajfa-99	103	31	may	may	AUX
ajfa-99	103	32	make	make	VERB
ajfa-99	103	33	optimistic	optimistic	ADJ
ajfa-99	103	34	full	full	ADJ
ajfa-99	103	35	year	year	NOUN
ajfa-99	103	36	estimates	estimate	NOUN
ajfa-99	103	37	for	for	ADP
ajfa-99	103	38	interim	interim	ADJ
ajfa-99	103	39	reporting	reporting	NOUN
ajfa-99	103	40	purposes	purpose	NOUN
ajfa-99	103	41	.	.	PUNCT
ajfa-99	104	1	in	in	ADP
ajfa-99	104	2	canada	canada	PROPN
ajfa-99	104	3	,	,	PUNCT
ajfa-99	104	4	fortin	fortin	PROPN
ajfa-99	104	5	et	et	PROPN
ajfa-99	104	6	al	al	PROPN
ajfa-99	104	7	.	.	PROPN
ajfa-99	105	1	(	(	PUNCT
ajfa-99	105	2	1997	1997	NUM
ajfa-99	105	3	)	)	PUNCT
ajfa-99	105	4	reveal	reveal	VERB
ajfa-99	105	5	that	that	PRON
ajfa-99	105	6	fourth	fourth	ADJ
ajfa-99	105	7	quarter	quarter	NOUN
ajfa-99	105	8	net	net	ADJ
ajfa-99	105	9	income	income	NOUN
ajfa-99	105	10	accounts	account	VERB
ajfa-99	105	11	for	for	ADP
ajfa-99	105	12	the	the	DET
ajfa-99	105	13	highest	high	ADJ
ajfa-99	105	14	percentage	percentage	NOUN
ajfa-99	105	15	of	of	ADP
ajfa-99	105	16	the	the	DET
ajfa-99	105	17	annual	annual	ADJ
ajfa-99	105	18	net	net	ADJ
ajfa-99	105	19	income	income	NOUN
ajfa-99	105	20	.	.	PUNCT
ajfa-99	106	1	this	this	PRON
ajfa-99	106	2	suggests	suggest	VERB
ajfa-99	106	3	that	that	SCONJ
ajfa-99	106	4	management	management	NOUN
ajfa-99	106	5	makes	make	VERB
ajfa-99	106	6	major	major	ADJ
ajfa-99	106	7	adjustments	adjustment	NOUN
ajfa-99	106	8	in	in	ADP
ajfa-99	106	9	the	the	DET
ajfa-99	106	10	fourth	fourth	ADJ
ajfa-99	106	11	quarter	quarter	NOUN
ajfa-99	106	12	.	.	PUNCT
ajfa-99	107	1	the	the	DET
ajfa-99	107	2	authors	author	NOUN
ajfa-99	107	3	thus	thus	ADV
ajfa-99	107	4	conclude	conclude	VERB
ajfa-99	107	5	that	that	SCONJ
ajfa-99	107	6	adjustments	adjustment	NOUN
ajfa-99	107	7	are	be	AUX
ajfa-99	107	8	made	make	VERB
ajfa-99	107	9	because	because	SCONJ
ajfa-99	107	10	either	either	CCONJ
ajfa-99	107	11	their	their	PRON
ajfa-99	107	12	estimates	estimate	NOUN
ajfa-99	107	13	are	be	AUX
ajfa-99	107	14	not	not	PART
ajfa-99	107	15	accurate	accurate	ADJ
ajfa-99	107	16	or	or	CCONJ
ajfa-99	107	17	that	that	SCONJ
ajfa-99	107	18	they	they	PRON
ajfa-99	107	19	purposely	purposely	ADV
ajfa-99	107	20	manage	manage	VERB
ajfa-99	107	21	the	the	DET
ajfa-99	107	22	interim	interim	ADJ
ajfa-99	107	23	income	income	NOUN
ajfa-99	107	24	such	such	ADJ
ajfa-99	107	25	that	that	SCONJ
ajfa-99	107	26	the	the	DET
ajfa-99	107	27	annual	annual	ADJ
ajfa-99	107	28	income	income	NOUN
ajfa-99	107	29	looks	look	VERB
ajfa-99	107	30	more	more	ADV
ajfa-99	107	31	favorable	favorable	ADJ
ajfa-99	107	32	.	.	PUNCT
ajfa-99	108	1	however	however	ADV
ajfa-99	108	2	,	,	PUNCT
ajfa-99	108	3	it	it	PRON
ajfa-99	108	4	is	be	AUX
ajfa-99	108	5	often	often	ADV
ajfa-99	108	6	difficult	difficult	ADJ
ajfa-99	108	7	to	to	PART
ajfa-99	108	8	equate	equate	VERB
ajfa-99	108	9	motive	motive	NOUN
ajfa-99	108	10	and	and	CCONJ
ajfa-99	108	11	intent	intent	ADJ
ajfa-99	108	12	with	with	ADP
ajfa-99	108	13	actions	action	NOUN
ajfa-99	108	14	.	.	PUNCT
ajfa-99	109	1	in	in	ADP
ajfa-99	109	2	some	some	DET
ajfa-99	109	3	cases	case	NOUN
ajfa-99	109	4	,	,	PUNCT
ajfa-99	109	5	preparers	preparer	NOUN
ajfa-99	109	6	may	may	AUX
ajfa-99	109	7	be	be	AUX
ajfa-99	109	8	overly	overly	ADV
ajfa-99	109	9	optimistic	optimistic	ADJ
ajfa-99	109	10	rather	rather	ADV
ajfa-99	109	11	than	than	ADP
ajfa-99	109	12	having	have	VERB
ajfa-99	109	13	the	the	DET
ajfa-99	109	14	intent	intent	NOUN
ajfa-99	109	15	to	to	PART
ajfa-99	109	16	deceive	deceive	VERB
ajfa-99	109	17	.	.	PUNCT
ajfa-99	110	1	kinney	kinney	PROPN
ajfa-99	110	2	and	and	CCONJ
ajfa-99	110	3	trezevant	trezevant	NOUN
ajfa-99	110	4	(	(	PUNCT
ajfa-99	110	5	1997	1997	NUM
ajfa-99	110	6	)	)	PUNCT
ajfa-99	110	7	provide	provide	VERB
ajfa-99	110	8	additional	additional	ADJ
ajfa-99	110	9	evidence	evidence	NOUN
ajfa-99	110	10	that	that	SCONJ
ajfa-99	110	11	„	„	PUNCT
ajfa-99	110	12	special	special	ADJ
ajfa-99	110	13	items‟	items‟	NOUN
ajfa-99	110	14	are	be	AUX
ajfa-99	110	15	used	use	VERB
ajfa-99	110	16	to	to	PART
ajfa-99	110	17	manage	manage	VERB
ajfa-99	110	18	earnings	earning	NOUN
ajfa-99	110	19	and	and	CCONJ
ajfa-99	110	20	more	more	ADJ
ajfa-99	110	21	of	of	ADP
ajfa-99	110	22	these	these	DET
ajfa-99	110	23	items	item	NOUN
ajfa-99	110	24	are	be	AUX
ajfa-99	110	25	recognized	recognize	VERB
ajfa-99	110	26	in	in	ADP
ajfa-99	110	27	the	the	DET
ajfa-99	110	28	fourth	fourth	ADJ
ajfa-99	110	29	quarter	quarter	NOUN
ajfa-99	110	30	than	than	ADP
ajfa-99	110	31	in	in	ADP
ajfa-99	110	32	any	any	DET
ajfa-99	110	33	other	other	ADJ
ajfa-99	110	34	quarter	quarter	NOUN
ajfa-99	110	35	.	.	PUNCT
ajfa-99	111	1	this	this	DET
ajfa-99	111	2	finding	finding	NOUN
ajfa-99	111	3	provides	provide	VERB
ajfa-99	111	4	support	support	NOUN
ajfa-99	111	5	for	for	ADP
ajfa-99	111	6	the	the	DET
ajfa-99	111	7	notion	notion	NOUN
ajfa-99	111	8	that	that	SCONJ
ajfa-99	111	9	earnings	earning	NOUN
ajfa-99	111	10	reported	report	VERB
ajfa-99	111	11	in	in	ADP
ajfa-99	111	12	the	the	DET
ajfa-99	111	13	fourth	fourth	ADJ
ajfa-99	111	14	quarter	quarter	NOUN
ajfa-99	111	15	differ	differ	VERB
ajfa-99	111	16	significantly	significantly	ADV
ajfa-99	111	17	from	from	ADP
ajfa-99	111	18	earnings	earning	NOUN
ajfa-99	111	19	reported	report	VERB
ajfa-99	111	20	in	in	ADP
ajfa-99	111	21	earlier	early	ADJ
ajfa-99	111	22	quarters	quarter	NOUN
ajfa-99	111	23	.	.	PUNCT
ajfa-99	112	1	considering	consider	VERB
ajfa-99	112	2	that	that	SCONJ
ajfa-99	112	3	there	there	PRON
ajfa-99	112	4	is	be	VERB
ajfa-99	112	5	evidence	evidence	NOUN
ajfa-99	112	6	that	that	SCONJ
ajfa-99	112	7	special	special	ADJ
ajfa-99	112	8	items	item	NOUN
ajfa-99	112	9	are	be	AUX
ajfa-99	112	10	used	use	VERB
ajfa-99	112	11	to	to	PART
ajfa-99	112	12	manage	manage	VERB
ajfa-99	112	13	income	income	NOUN
ajfa-99	112	14	,	,	PUNCT
ajfa-99	112	15	the	the	DET
ajfa-99	112	16	results	result	NOUN
ajfa-99	112	17	imply	imply	VERB
ajfa-99	112	18	that	that	SCONJ
ajfa-99	112	19	earnings	earning	NOUN
ajfa-99	112	20	reported	report	VERB
ajfa-99	112	21	in	in	ADP
ajfa-99	112	22	the	the	DET
ajfa-99	112	23	fourth	fourth	ADJ
ajfa-99	112	24	quarter	quarter	NOUN
ajfa-99	112	25	might	might	AUX
ajfa-99	112	26	be	be	AUX
ajfa-99	112	27	subjected	subject	VERB
ajfa-99	112	28	to	to	ADP
ajfa-99	112	29	more	more	ADJ
ajfa-99	112	30	manipulation	manipulation	NOUN
ajfa-99	112	31	than	than	ADP
ajfa-99	112	32	earnings	earning	NOUN
ajfa-99	112	33	reported	report	VERB
ajfa-99	112	34	in	in	ADP
ajfa-99	112	35	other	other	ADJ
ajfa-99	112	36	quarters	quarter	NOUN
ajfa-99	112	37	.	.	PUNCT
ajfa-99	113	1	as	as	SCONJ
ajfa-99	113	2	discusses	discuss	VERB
ajfa-99	113	3	earlier	early	ADV
ajfa-99	113	4	,	,	PUNCT
ajfa-99	113	5	the	the	DET
ajfa-99	113	6	same	same	ADJ
ajfa-99	113	7	evidence	evidence	NOUN
ajfa-99	113	8	was	be	AUX
ajfa-99	113	9	found	find	VERB
ajfa-99	113	10	in	in	ADP
ajfa-99	113	11	respect	respect	NOUN
ajfa-99	113	12	to	to	ADP
ajfa-99	113	13	malaysia	malaysia	PROPN
ajfa-99	113	14	by	by	ADP
ajfa-99	113	15	ku	ku	PROPN
ajfa-99	113	16	ismail	ismail	PROPN
ajfa-99	113	17	and	and	CCONJ
ajfa-99	113	18	chandler	chandler	PROPN
ajfa-99	113	19	(	(	PUNCT
ajfa-99	113	20	2005	2005	NUM
ajfa-99	113	21	)	)	PUNCT
ajfa-99	113	22	.	.	PUNCT
ajfa-99	114	1	2.2	2.2	NUM
ajfa-99	114	2	ownership	ownership	NOUN
ajfa-99	114	3	structure	structure	NOUN
ajfa-99	114	4	and	and	CCONJ
ajfa-99	114	5	financial	financial	ADJ
ajfa-99	114	6	reporting	report	VERB
ajfa-99	114	7	the	the	DET
ajfa-99	114	8	issue	issue	NOUN
ajfa-99	114	9	of	of	ADP
ajfa-99	114	10	ownership	ownership	NOUN
ajfa-99	114	11	structure	structure	NOUN
ajfa-99	114	12	emerges	emerge	VERB
ajfa-99	114	13	with	with	ADP
ajfa-99	114	14	the	the	DET
ajfa-99	114	15	issuance	issuance	NOUN
ajfa-99	114	16	of	of	ADP
ajfa-99	114	17	shares	share	NOUN
ajfa-99	114	18	to	to	ADP
ajfa-99	114	19	the	the	DET
ajfa-99	114	20	public	public	NOUN
ajfa-99	114	21	who	who	PRON
ajfa-99	114	22	may	may	AUX
ajfa-99	114	23	hold	hold	VERB
ajfa-99	114	24	insignificant	insignificant	ADJ
ajfa-99	114	25	amounts	amount	NOUN
ajfa-99	114	26	of	of	ADP
ajfa-99	114	27	shares	share	NOUN
ajfa-99	114	28	in	in	ADP
ajfa-99	114	29	a	a	DET
ajfa-99	114	30	firm	firm	NOUN
ajfa-99	114	31	.	.	PUNCT
ajfa-99	115	1	if	if	SCONJ
ajfa-99	115	2	many	many	ADJ
ajfa-99	115	3	shareholders	shareholder	NOUN
ajfa-99	115	4	hold	hold	VERB
ajfa-99	115	5	shares	share	NOUN
ajfa-99	115	6	and	and	CCONJ
ajfa-99	115	7	there	there	PRON
ajfa-99	115	8	is	be	VERB
ajfa-99	115	9	no	no	DET
ajfa-99	115	10	ultimate	ultimate	ADJ
ajfa-99	115	11	shareholder	shareholder	NOUN
ajfa-99	115	12	with	with	ADP
ajfa-99	115	13	controlling	control	VERB
ajfa-99	115	14	power	power	NOUN
ajfa-99	115	15	,	,	PUNCT
ajfa-99	115	16	the	the	DET
ajfa-99	115	17	ownership	ownership	NOUN
ajfa-99	115	18	pattern	pattern	NOUN
ajfa-99	115	19	is	be	AUX
ajfa-99	115	20	said	say	VERB
ajfa-99	115	21	to	to	PART
ajfa-99	115	22	be	be	AUX
ajfa-99	115	23	widely	widely	ADV
ajfa-99	115	24	dispersed	disperse	VERB
ajfa-99	115	25	.	.	PUNCT
ajfa-99	116	1	on	on	ADP
ajfa-99	116	2	the	the	DET
ajfa-99	116	3	other	other	ADJ
ajfa-99	116	4	hand	hand	NOUN
ajfa-99	116	5	,	,	PUNCT
ajfa-99	116	6	when	when	SCONJ
ajfa-99	116	7	there	there	PRON
ajfa-99	116	8	is	be	VERB
ajfa-99	116	9	an	an	DET
ajfa-99	116	10	ultimate	ultimate	ADJ
ajfa-99	116	11	shareholder	shareholder	NOUN
ajfa-99	116	12	with	with	ADP
ajfa-99	116	13	controlling	control	VERB
ajfa-99	116	14	power	power	NOUN
ajfa-99	116	15	and	and	CCONJ
ajfa-99	116	16	the	the	DET
ajfa-99	116	17	shares	share	NOUN
ajfa-99	116	18	are	be	AUX
ajfa-99	116	19	held	hold	VERB
ajfa-99	116	20	by	by	ADP
ajfa-99	116	21	few	few	ADJ
ajfa-99	116	22	shareholders	shareholder	NOUN
ajfa-99	116	23	,	,	PUNCT
ajfa-99	116	24	the	the	DET
ajfa-99	116	25	ownership	ownership	NOUN
ajfa-99	116	26	is	be	AUX
ajfa-99	116	27	argued	argue	VERB
ajfa-99	116	28	to	to	PART
ajfa-99	116	29	be	be	AUX
ajfa-99	116	30	closely	closely	ADV
ajfa-99	116	31	-	-	PUNCT
ajfa-99	116	32	held	hold	VERB
ajfa-99	116	33	.	.	PUNCT
ajfa-99	117	1	interest	interest	NOUN
ajfa-99	117	2	in	in	ADP
ajfa-99	117	3	the	the	DET
ajfa-99	117	4	pattern	pattern	NOUN
ajfa-99	117	5	of	of	ADP
ajfa-99	117	6	ownership	ownership	NOUN
ajfa-99	117	7	arises	arise	VERB
ajfa-99	117	8	because	because	SCONJ
ajfa-99	117	9	of	of	ADP
ajfa-99	117	10	the	the	DET
ajfa-99	117	11	separation	separation	NOUN
ajfa-99	117	12	of	of	ADP
ajfa-99	117	13	control	control	NOUN
ajfa-99	117	14	and	and	CCONJ
ajfa-99	117	15	decisions	decision	NOUN
ajfa-99	117	16	,	,	PUNCT
ajfa-99	117	17	with	with	ADP
ajfa-99	117	18	management	management	NOUN
ajfa-99	117	19	dominating	dominate	VERB
ajfa-99	117	20	the	the	DET
ajfa-99	117	21	latter	latter	ADJ
ajfa-99	117	22	role	role	NOUN
ajfa-99	117	23	.	.	PUNCT
ajfa-99	118	1	the	the	DET
ajfa-99	118	2	pattern	pattern	NOUN
ajfa-99	118	3	of	of	ADP
ajfa-99	118	4	companies‟	companies‟	PROPN
ajfa-99	118	5	shareholdings	shareholding	NOUN
ajfa-99	118	6	in	in	ADP
ajfa-99	118	7	malaysia	malaysia	PROPN
ajfa-99	118	8	is	be	AUX
ajfa-99	118	9	argued	argue	VERB
ajfa-99	118	10	to	to	PART
ajfa-99	118	11	be	be	AUX
ajfa-99	118	12	closely	closely	ADV
ajfa-99	118	13	-	-	PUNCT
ajfa-99	118	14	held	hold	VERB
ajfa-99	118	15	(	(	PUNCT
ajfa-99	118	16	fatimah	fatimah	PROPN
ajfa-99	118	17	,	,	PUNCT
ajfa-99	118	18	2001	2001	NUM
ajfa-99	118	19	;	;	PUNCT
ajfa-99	118	20	abdullah	abdullah	PROPN
ajfa-99	118	21	and	and	CCONJ
ajfa-99	118	22	mohd	mohd	PROPN
ajfa-99	118	23	-	-	PUNCT
ajfa-99	118	24	nasir	nasir	PROPN
ajfa-99	118	25	,	,	PUNCT
ajfa-99	118	26	2004	2004	NUM
ajfa-99	118	27	)	)	PUNCT
ajfa-99	118	28	.	.	PUNCT
ajfa-99	119	1	abdullah	abdullah	PROPN
ajfa-99	119	2	and	and	CCONJ
ajfa-99	119	3	mohd	mohd	PROPN
ajfa-99	119	4	-	-	PUNCT
ajfa-99	119	5	nasir	nasir	PROPN
ajfa-99	119	6	(	(	PUNCT
ajfa-99	119	7	2004	2004	NUM
ajfa-99	119	8	)	)	PUNCT
ajfa-99	119	9	show	show	VERB
ajfa-99	119	10	that	that	SCONJ
ajfa-99	119	11	the	the	DET
ajfa-99	119	12	top	top	ADJ
ajfa-99	119	13	20	20	NUM
ajfa-99	119	14	shareholders	shareholder	NOUN
ajfa-99	119	15	of	of	ADP
ajfa-99	119	16	the	the	DET
ajfa-99	119	17	bursa	bursa	NOUN
ajfa-99	119	18	malaysia	malaysia	PROPN
ajfa-99	119	19	main	main	PROPN
ajfa-99	119	20	board	board	NOUN
ajfa-99	119	21	companies	company	NOUN
ajfa-99	119	22	account	account	VERB
ajfa-99	119	23	for	for	ADP
ajfa-99	119	24	,	,	PUNCT
ajfa-99	119	25	on	on	ADP
ajfa-99	119	26	average	average	ADJ
ajfa-99	119	27	,	,	PUNCT
ajfa-99	119	28	73	73	NUM
ajfa-99	119	29	percent	percent	NOUN
ajfa-99	119	30	of	of	ADP
ajfa-99	119	31	a	a	DET
ajfa-99	119	32	firm‟s	firm‟s	NOUN
ajfa-99	119	33	traded	trade	VERB
ajfa-99	119	34	shares	share	NOUN
ajfa-99	119	35	.	.	PUNCT
ajfa-99	120	1	in	in	ADP
ajfa-99	120	2	an	an	DET
ajfa-99	120	3	earlier	early	ADJ
ajfa-99	120	4	study	study	NOUN
ajfa-99	120	5	,	,	PUNCT
ajfa-99	120	6	abdullah	abdullah	PROPN
ajfa-99	120	7	(	(	PUNCT
ajfa-99	120	8	2002	2002	NUM
ajfa-99	120	9	)	)	PUNCT
ajfa-99	120	10	reveals	reveal	VERB
ajfa-99	120	11	that	that	SCONJ
ajfa-99	120	12	the	the	DET
ajfa-99	120	13	average	average	ADJ
ajfa-99	120	14	shareholding	shareholding	NOUN
ajfa-99	120	15	of	of	ADP
ajfa-99	120	16	a	a	DET
ajfa-99	120	17	firm‟s	firm‟s	NOUN
ajfa-99	120	18	largest	large	ADJ
ajfa-99	120	19	shareholder	shareholder	NOUN
ajfa-99	120	20	was	be	AUX
ajfa-99	120	21	about	about	ADV
ajfa-99	120	22	37	37	NUM
ajfa-99	120	23	percent	percent	NOUN
ajfa-99	120	24	in	in	ADP
ajfa-99	120	25	the	the	DET
ajfa-99	120	26	year	year	NOUN
ajfa-99	120	27	before	before	ADP
ajfa-99	120	28	the	the	DET
ajfa-99	120	29	1997	1997	NUM
ajfa-99	120	30	asian	asian	ADJ
ajfa-99	120	31	financial	financial	ADJ
ajfa-99	120	32	crisis	crisis	NOUN
ajfa-99	120	33	.	.	PUNCT
ajfa-99	121	1	this	this	DET
ajfa-99	121	2	ownership	ownership	NOUN
ajfa-99	121	3	pattern	pattern	NOUN
ajfa-99	121	4	could	could	AUX
ajfa-99	121	5	lead	lead	VERB
ajfa-99	121	6	to	to	ADP
ajfa-99	121	7	the	the	DET
ajfa-99	121	8	interests	interest	NOUN
ajfa-99	121	9	of	of	ADP
ajfa-99	121	10	controlling	control	VERB
ajfa-99	121	11	shareholders	shareholder	NOUN
ajfa-99	121	12	being	be	AUX
ajfa-99	121	13	pursued	pursue	VERB
ajfa-99	121	14	aggressively	aggressively	ADV
ajfa-99	121	15	at	at	ADP
ajfa-99	121	16	the	the	DET
ajfa-99	121	17	expense	expense	NOUN
ajfa-99	121	18	of	of	ADP
ajfa-99	121	19	the	the	DET
ajfa-99	121	20	non	non	ADJ
ajfa-99	121	21	-	-	ADJ
ajfa-99	121	22	controlling	controlling	ADJ
ajfa-99	121	23	shareholders	shareholder	NOUN
ajfa-99	121	24	.	.	PUNCT
ajfa-99	122	1	asian	asian	ADJ
ajfa-99	122	2	journal	journal	PROPN
ajfa-99	122	3	of	of	ADP
ajfa-99	122	4	finance	finance	PROPN
ajfa-99	122	5	&	&	CCONJ
ajfa-99	122	6	accounting	accounting	PROPN
ajfa-99	122	7	issn	issn	PROPN
ajfa-99	122	8	1946	1946	NUM
ajfa-99	122	9	-	-	PUNCT
ajfa-99	122	10	052x	052x	NOUN
ajfa-99	122	11	2009	2009	NUM
ajfa-99	122	12	,	,	PUNCT
ajfa-99	122	13	vol	vol	NOUN
ajfa-99	122	14	.	.	PROPN
ajfa-99	122	15	1	1	NUM
ajfa-99	122	16	,	,	PUNCT
ajfa-99	122	17	no	no	INTJ
ajfa-99	122	18	.	.	NOUN
ajfa-99	122	19	2	2	NUM
ajfa-99	122	20	:	:	PUNCT
ajfa-99	122	21	e3	e3	VERB
ajfa-99	122	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	122	23	59	59	NUM
ajfa-99	122	24	to	to	PART
ajfa-99	122	25	ensure	ensure	VERB
ajfa-99	122	26	that	that	SCONJ
ajfa-99	122	27	the	the	DET
ajfa-99	122	28	interests	interest	NOUN
ajfa-99	122	29	of	of	ADP
ajfa-99	122	30	a	a	DET
ajfa-99	122	31	firm‟s	firm‟s	NOUN
ajfa-99	122	32	non	non	ADJ
ajfa-99	122	33	-	-	ADJ
ajfa-99	122	34	controlling	controlling	ADJ
ajfa-99	122	35	shareholders	shareholder	NOUN
ajfa-99	122	36	are	be	AUX
ajfa-99	122	37	protected	protect	VERB
ajfa-99	122	38	,	,	PUNCT
ajfa-99	122	39	a	a	DET
ajfa-99	122	40	sufficient	sufficient	ADJ
ajfa-99	122	41	number	number	NOUN
ajfa-99	122	42	of	of	ADP
ajfa-99	122	43	independent	independent	ADJ
ajfa-99	122	44	representations	representation	NOUN
ajfa-99	122	45	on	on	ADP
ajfa-99	122	46	the	the	DET
ajfa-99	122	47	board	board	NOUN
ajfa-99	122	48	are	be	AUX
ajfa-99	122	49	required	require	VERB
ajfa-99	122	50	.	.	PUNCT
ajfa-99	123	1	to	to	ADP
ajfa-99	123	2	this	this	DET
ajfa-99	123	3	end	end	NOUN
ajfa-99	123	4	,	,	PUNCT
ajfa-99	123	5	the	the	DET
ajfa-99	123	6	malaysian	malaysian	PROPN
ajfa-99	123	7	code	code	NOUN
ajfa-99	123	8	on	on	ADP
ajfa-99	123	9	corporate	corporate	ADJ
ajfa-99	123	10	governance	governance	NOUN
ajfa-99	123	11	(	(	PUNCT
ajfa-99	123	12	finance	finance	NOUN
ajfa-99	123	13	committee	committee	NOUN
ajfa-99	123	14	on	on	ADP
ajfa-99	123	15	corporate	corporate	ADJ
ajfa-99	123	16	governance	governance	NOUN
ajfa-99	123	17	,	,	PUNCT
ajfa-99	123	18	2001	2001	NUM
ajfa-99	123	19	)	)	PUNCT
ajfa-99	123	20	stipulates	stipulate	VERB
ajfa-99	123	21	that	that	SCONJ
ajfa-99	123	22	when	when	SCONJ
ajfa-99	123	23	a	a	DET
ajfa-99	123	24	company	company	NOUN
ajfa-99	123	25	has	have	VERB
ajfa-99	123	26	a	a	DET
ajfa-99	123	27	significant	significant	ADJ
ajfa-99	123	28	shareholder	shareholder	NOUN
ajfa-99	123	29	on	on	ADP
ajfa-99	123	30	the	the	DET
ajfa-99	123	31	board	board	NOUN
ajfa-99	123	32	,	,	PUNCT
ajfa-99	123	33	in	in	ADP
ajfa-99	123	34	addition	addition	NOUN
ajfa-99	123	35	to	to	ADP
ajfa-99	123	36	requiring	require	VERB
ajfa-99	123	37	the	the	DET
ajfa-99	123	38	company	company	NOUN
ajfa-99	123	39	to	to	PART
ajfa-99	123	40	have	have	VERB
ajfa-99	123	41	one	one	NUM
ajfa-99	123	42	-	-	PUNCT
ajfa-99	123	43	third	third	NOUN
ajfa-99	123	44	of	of	ADP
ajfa-99	123	45	the	the	DET
ajfa-99	123	46	board	board	NOUN
ajfa-99	123	47	members	member	NOUN
ajfa-99	123	48	being	be	AUX
ajfa-99	123	49	independent	independent	ADJ
ajfa-99	123	50	,	,	PUNCT
ajfa-99	123	51	the	the	DET
ajfa-99	123	52	board	board	NOUN
ajfa-99	123	53	should	should	AUX
ajfa-99	123	54	include	include	VERB
ajfa-99	123	55	a	a	DET
ajfa-99	123	56	sufficient	sufficient	ADJ
ajfa-99	123	57	number	number	NOUN
ajfa-99	123	58	of	of	ADP
ajfa-99	123	59	directors	director	NOUN
ajfa-99	123	60	that	that	PRON
ajfa-99	123	61	can	can	AUX
ajfa-99	123	62	fairly	fairly	ADV
ajfa-99	123	63	represent	represent	VERB
ajfa-99	123	64	the	the	DET
ajfa-99	123	65	investment	investment	NOUN
ajfa-99	123	66	of	of	ADP
ajfa-99	123	67	shareholders	shareholder	NOUN
ajfa-99	123	68	other	other	ADJ
ajfa-99	123	69	than	than	ADP
ajfa-99	123	70	the	the	DET
ajfa-99	123	71	significant	significant	ADJ
ajfa-99	123	72	shareholder	shareholder	NOUN
ajfa-99	123	73	.	.	PUNCT
ajfa-99	124	1	management	management	NOUN
ajfa-99	124	2	interest	interest	NOUN
ajfa-99	124	3	and	and	CCONJ
ajfa-99	124	4	the	the	DET
ajfa-99	124	5	quality	quality	NOUN
ajfa-99	124	6	of	of	ADP
ajfa-99	124	7	earnings	earning	NOUN
ajfa-99	124	8	are	be	AUX
ajfa-99	124	9	related	relate	VERB
ajfa-99	124	10	as	as	SCONJ
ajfa-99	124	11	shown	show	VERB
ajfa-99	124	12	,	,	PUNCT
ajfa-99	124	13	for	for	ADP
ajfa-99	124	14	instance	instance	NOUN
ajfa-99	124	15	,	,	PUNCT
ajfa-99	124	16	by	by	ADP
ajfa-99	124	17	warfield	warfield	PROPN
ajfa-99	124	18	et	et	PROPN
ajfa-99	124	19	al	al	PROPN
ajfa-99	124	20	.	.	PROPN
ajfa-99	125	1	(	(	PUNCT
ajfa-99	125	2	1995	1995	NUM
ajfa-99	125	3	)	)	PUNCT
ajfa-99	125	4	.	.	PUNCT
ajfa-99	126	1	they	they	PRON
ajfa-99	126	2	find	find	VERB
ajfa-99	126	3	that	that	SCONJ
ajfa-99	126	4	the	the	DET
ajfa-99	126	5	extent	extent	NOUN
ajfa-99	126	6	of	of	ADP
ajfa-99	126	7	shareholding	shareholding	NOUN
ajfa-99	126	8	by	by	ADP
ajfa-99	126	9	management	management	NOUN
ajfa-99	126	10	positively	positively	ADV
ajfa-99	126	11	influences	influence	VERB
ajfa-99	126	12	the	the	DET
ajfa-99	126	13	informativeness	informativeness	NOUN
ajfa-99	126	14	of	of	ADP
ajfa-99	126	15	earnings	earning	NOUN
ajfa-99	126	16	,	,	PUNCT
ajfa-99	126	17	as	as	SCONJ
ajfa-99	126	18	indicated	indicate	VERB
ajfa-99	126	19	by	by	ADP
ajfa-99	126	20	the	the	DET
ajfa-99	126	21	earnings	earning	NOUN
ajfa-99	126	22	response	response	NOUN
ajfa-99	126	23	coefficient	coefficient	NOUN
ajfa-99	126	24	(	(	PUNCT
ajfa-99	126	25	erc	erc	PROPN
ajfa-99	126	26	)	)	PUNCT
ajfa-99	126	27	.	.	PUNCT
ajfa-99	127	1	their	their	PRON
ajfa-99	127	2	argument	argument	NOUN
ajfa-99	127	3	is	be	AUX
ajfa-99	127	4	that	that	SCONJ
ajfa-99	127	5	when	when	SCONJ
ajfa-99	127	6	the	the	DET
ajfa-99	127	7	level	level	NOUN
ajfa-99	127	8	of	of	ADP
ajfa-99	127	9	management	management	NOUN
ajfa-99	127	10	ownership	ownership	NOUN
ajfa-99	127	11	is	be	AUX
ajfa-99	127	12	low	low	ADJ
ajfa-99	127	13	,	,	PUNCT
ajfa-99	127	14	contracts	contract	NOUN
ajfa-99	127	15	would	would	AUX
ajfa-99	127	16	be	be	AUX
ajfa-99	127	17	written	write	VERB
ajfa-99	127	18	to	to	PART
ajfa-99	127	19	constrain	constrain	VERB
ajfa-99	127	20	management‟s	management‟s	ADJ
ajfa-99	127	21	opportunistic	opportunistic	ADJ
ajfa-99	127	22	behaviors	behavior	NOUN
ajfa-99	127	23	.	.	PUNCT
ajfa-99	128	1	since	since	SCONJ
ajfa-99	128	2	the	the	DET
ajfa-99	128	3	contracts	contract	NOUN
ajfa-99	128	4	rely	rely	VERB
ajfa-99	128	5	on	on	ADP
ajfa-99	128	6	the	the	DET
ajfa-99	128	7	accounting	accounting	NOUN
ajfa-99	128	8	numbers	number	NOUN
ajfa-99	128	9	,	,	PUNCT
ajfa-99	128	10	the	the	DET
ajfa-99	128	11	accounting	accounting	NOUN
ajfa-99	128	12	numbers	number	NOUN
ajfa-99	128	13	which	which	PRON
ajfa-99	128	14	are	be	AUX
ajfa-99	128	15	purported	purport	VERB
ajfa-99	128	16	to	to	PART
ajfa-99	128	17	constrain	constrain	VERB
ajfa-99	128	18	management‟s	management‟s	ADJ
ajfa-99	128	19	opportunistic	opportunistic	ADJ
ajfa-99	128	20	behaviors	behavior	NOUN
ajfa-99	128	21	are	be	AUX
ajfa-99	128	22	capable	capable	ADJ
ajfa-99	128	23	of	of	ADP
ajfa-99	128	24	being	be	AUX
ajfa-99	128	25	manipulated	manipulate	VERB
ajfa-99	128	26	.	.	PUNCT
ajfa-99	129	1	this	this	PRON
ajfa-99	129	2	is	be	AUX
ajfa-99	129	3	because	because	SCONJ
ajfa-99	129	4	management	management	NOUN
ajfa-99	129	5	still	still	ADV
ajfa-99	129	6	has	have	VERB
ajfa-99	129	7	the	the	DET
ajfa-99	129	8	discretion	discretion	NOUN
ajfa-99	129	9	in	in	ADP
ajfa-99	129	10	choosing	choose	VERB
ajfa-99	129	11	accounting	accounting	NOUN
ajfa-99	129	12	methods	method	NOUN
ajfa-99	129	13	which	which	PRON
ajfa-99	129	14	in	in	ADP
ajfa-99	129	15	turn	turn	NOUN
ajfa-99	129	16	would	would	AUX
ajfa-99	129	17	reduce	reduce	VERB
ajfa-99	129	18	earnings	earning	NOUN
ajfa-99	129	19	informativeness	informativeness	NOUN
ajfa-99	129	20	.	.	PUNCT
ajfa-99	130	1	however	however	ADV
ajfa-99	130	2	,	,	PUNCT
ajfa-99	130	3	in	in	ADP
ajfa-99	130	4	a	a	DET
ajfa-99	130	5	study	study	NOUN
ajfa-99	130	6	in	in	ADP
ajfa-99	130	7	malaysia	malaysia	PROPN
ajfa-99	130	8	by	by	ADP
ajfa-99	130	9	abdullah	abdullah	PROPN
ajfa-99	130	10	(	(	PUNCT
ajfa-99	130	11	1999	1999	NUM
ajfa-99	130	12	)	)	PUNCT
ajfa-99	130	13	,	,	PUNCT
ajfa-99	130	14	such	such	ADJ
ajfa-99	130	15	evidence	evidence	NOUN
ajfa-99	130	16	is	be	AUX
ajfa-99	130	17	not	not	PART
ajfa-99	130	18	supported	support	VERB
ajfa-99	130	19	where	where	SCONJ
ajfa-99	130	20	the	the	DET
ajfa-99	130	21	erc	erc	PROPN
ajfa-99	130	22	is	be	AUX
ajfa-99	130	23	found	find	VERB
ajfa-99	130	24	to	to	PART
ajfa-99	130	25	be	be	AUX
ajfa-99	130	26	insignificant	insignificant	ADJ
ajfa-99	130	27	.	.	PUNCT
ajfa-99	131	1	subsequent	subsequent	ADJ
ajfa-99	131	2	studies	study	NOUN
ajfa-99	131	3	in	in	ADP
ajfa-99	131	4	malaysia	malaysia	PROPN
ajfa-99	131	5	(	(	PUNCT
ajfa-99	131	6	abdullah	abdullah	PROPN
ajfa-99	131	7	,	,	PUNCT
ajfa-99	131	8	2002	2002	NUM
ajfa-99	131	9	;	;	PUNCT
ajfa-99	131	10	abdullah	abdullah	PROPN
ajfa-99	131	11	et	et	PROPN
ajfa-99	131	12	al	al	PROPN
ajfa-99	131	13	.	.	PROPN
ajfa-99	131	14	,	,	PUNCT
ajfa-99	131	15	2004	2004	NUM
ajfa-99	131	16	)	)	PUNCT
ajfa-99	131	17	also	also	ADV
ajfa-99	131	18	fail	fail	VERB
ajfa-99	131	19	to	to	PART
ajfa-99	131	20	document	document	VERB
ajfa-99	131	21	evidence	evidence	NOUN
ajfa-99	131	22	on	on	ADP
ajfa-99	131	23	the	the	DET
ajfa-99	131	24	impact	impact	NOUN
ajfa-99	131	25	of	of	ADP
ajfa-99	131	26	the	the	DET
ajfa-99	131	27	extent	extent	NOUN
ajfa-99	131	28	of	of	ADP
ajfa-99	131	29	management	management	NOUN
ajfa-99	131	30	interest	interest	NOUN
ajfa-99	131	31	on	on	ADP
ajfa-99	131	32	the	the	DET
ajfa-99	131	33	level	level	NOUN
ajfa-99	131	34	of	of	ADP
ajfa-99	131	35	accounting	accounting	NOUN
ajfa-99	131	36	disclosure	disclosure	NOUN
ajfa-99	131	37	and	and	CCONJ
ajfa-99	131	38	the	the	DET
ajfa-99	131	39	choice	choice	NOUN
ajfa-99	131	40	of	of	ADP
ajfa-99	131	41	accounting	accounting	NOUN
ajfa-99	131	42	methods	method	NOUN
ajfa-99	131	43	for	for	ADP
ajfa-99	131	44	goodwill	goodwill	NOUN
ajfa-99	131	45	,	,	PUNCT
ajfa-99	131	46	respectively	respectively	ADV
ajfa-99	131	47	.	.	PUNCT
ajfa-99	132	1	in	in	ADP
ajfa-99	132	2	examining	examine	VERB
ajfa-99	132	3	earnings	earning	NOUN
ajfa-99	132	4	informativeness	informativeness	NOUN
ajfa-99	132	5	of	of	ADP
ajfa-99	132	6	companies	company	NOUN
ajfa-99	132	7	from	from	ADP
ajfa-99	132	8	seven	seven	NUM
ajfa-99	132	9	countries	country	NOUN
ajfa-99	132	10	in	in	ADP
ajfa-99	132	11	east	east	PROPN
ajfa-99	132	12	asia	asia	PROPN
ajfa-99	132	13	,	,	PUNCT
ajfa-99	132	14	including	include	VERB
ajfa-99	132	15	malaysia	malaysia	PROPN
ajfa-99	132	16	,	,	PUNCT
ajfa-99	132	17	fan	fan	PROPN
ajfa-99	132	18	and	and	CCONJ
ajfa-99	132	19	wong	wong	PROPN
ajfa-99	132	20	(	(	PUNCT
ajfa-99	132	21	2002	2002	NUM
ajfa-99	132	22	)	)	PUNCT
ajfa-99	132	23	contend	contend	VERB
ajfa-99	132	24	that	that	SCONJ
ajfa-99	132	25	the	the	DET
ajfa-99	132	26	power	power	NOUN
ajfa-99	132	27	of	of	ADP
ajfa-99	132	28	the	the	DET
ajfa-99	132	29	controlling	control	VERB
ajfa-99	132	30	shareholders	shareholder	NOUN
ajfa-99	132	31	in	in	ADP
ajfa-99	132	32	these	these	DET
ajfa-99	132	33	countries	country	NOUN
ajfa-99	132	34	is	be	AUX
ajfa-99	132	35	even	even	ADV
ajfa-99	132	36	more	more	ADV
ajfa-99	132	37	profound	profound	ADJ
ajfa-99	132	38	where	where	SCONJ
ajfa-99	132	39	the	the	DET
ajfa-99	132	40	controlling	control	VERB
ajfa-99	132	41	owners	owner	NOUN
ajfa-99	132	42	can	can	AUX
ajfa-99	132	43	exert	exert	VERB
ajfa-99	132	44	more	more	ADJ
ajfa-99	132	45	power	power	NOUN
ajfa-99	132	46	than	than	ADP
ajfa-99	132	47	their	their	PRON
ajfa-99	132	48	equity	equity	NOUN
ajfa-99	132	49	shareholdings	shareholding	NOUN
ajfa-99	132	50	due	due	ADP
ajfa-99	132	51	to	to	ADP
ajfa-99	132	52	the	the	DET
ajfa-99	132	53	complicated	complicated	ADJ
ajfa-99	132	54	ownership	ownership	NOUN
ajfa-99	132	55	structure	structure	NOUN
ajfa-99	132	56	arising	arise	VERB
ajfa-99	132	57	from	from	ADP
ajfa-99	132	58	cross	cross	NOUN
ajfa-99	132	59	-	-	NOUN
ajfa-99	132	60	holdings	holding	NOUN
ajfa-99	132	61	.	.	PUNCT
ajfa-99	133	1	consistent	consistent	ADJ
ajfa-99	133	2	with	with	ADP
ajfa-99	133	3	their	their	PRON
ajfa-99	133	4	contention	contention	NOUN
ajfa-99	133	5	,	,	PUNCT
ajfa-99	133	6	they	they	PRON
ajfa-99	133	7	document	document	VERB
ajfa-99	133	8	that	that	SCONJ
ajfa-99	133	9	the	the	DET
ajfa-99	133	10	informativeness	informativeness	NOUN
ajfa-99	133	11	of	of	ADP
ajfa-99	133	12	earnings	earning	NOUN
ajfa-99	133	13	is	be	AUX
ajfa-99	133	14	reduced	reduce	VERB
ajfa-99	133	15	with	with	ADP
ajfa-99	133	16	the	the	DET
ajfa-99	133	17	increase	increase	NOUN
ajfa-99	133	18	in	in	ADP
ajfa-99	133	19	ownership	ownership	NOUN
ajfa-99	133	20	concentration	concentration	NOUN
ajfa-99	133	21	.	.	PUNCT
ajfa-99	134	1	they	they	PRON
ajfa-99	134	2	argue	argue	VERB
ajfa-99	134	3	that	that	SCONJ
ajfa-99	134	4	concentration	concentration	NOUN
ajfa-99	134	5	of	of	ADP
ajfa-99	134	6	ownership	ownership	NOUN
ajfa-99	134	7	leads	lead	VERB
ajfa-99	134	8	to	to	ADP
ajfa-99	134	9	agency	agency	NOUN
ajfa-99	134	10	conflicts	conflict	NOUN
ajfa-99	134	11	between	between	ADP
ajfa-99	134	12	controlling	control	VERB
ajfa-99	134	13	owners	owner	NOUN
ajfa-99	134	14	and	and	CCONJ
ajfa-99	134	15	outside	outside	ADJ
ajfa-99	134	16	shareholders	shareholder	NOUN
ajfa-99	134	17	.	.	PUNCT
ajfa-99	135	1	this	this	DET
ajfa-99	135	2	results	result	VERB
ajfa-99	135	3	in	in	ADP
ajfa-99	135	4	the	the	DET
ajfa-99	135	5	controlling	control	VERB
ajfa-99	135	6	owners	owner	NOUN
ajfa-99	135	7	being	be	AUX
ajfa-99	135	8	perceived	perceive	VERB
ajfa-99	135	9	by	by	ADP
ajfa-99	135	10	the	the	DET
ajfa-99	135	11	public	public	NOUN
ajfa-99	135	12	to	to	PART
ajfa-99	135	13	report	report	VERB
ajfa-99	135	14	accounting	accounting	NOUN
ajfa-99	135	15	information	information	NOUN
ajfa-99	135	16	for	for	ADP
ajfa-99	135	17	their	their	PRON
ajfa-99	135	18	own	own	ADJ
ajfa-99	135	19	purposes	purpose	NOUN
ajfa-99	135	20	rather	rather	ADV
ajfa-99	135	21	than	than	ADP
ajfa-99	135	22	for	for	ADP
ajfa-99	135	23	the	the	DET
ajfa-99	135	24	information	information	NOUN
ajfa-99	135	25	of	of	ADP
ajfa-99	135	26	other	other	ADJ
ajfa-99	135	27	users	user	NOUN
ajfa-99	135	28	.	.	PUNCT
ajfa-99	136	1	this	this	DET
ajfa-99	136	2	perception	perception	NOUN
ajfa-99	136	3	causes	cause	VERB
ajfa-99	136	4	other	other	ADJ
ajfa-99	136	5	outside	outside	ADJ
ajfa-99	136	6	shareholders	shareholder	NOUN
ajfa-99	136	7	to	to	PART
ajfa-99	136	8	lose	lose	VERB
ajfa-99	136	9	confidence	confidence	NOUN
ajfa-99	136	10	in	in	ADP
ajfa-99	136	11	the	the	DET
ajfa-99	136	12	reported	report	VERB
ajfa-99	136	13	earnings	earning	NOUN
ajfa-99	136	14	.	.	PUNCT
ajfa-99	137	1	3	3	X
ajfa-99	137	2	.	.	X
ajfa-99	137	3	hypothesis	hypothesis	NOUN
ajfa-99	137	4	3.1	3.1	NUM
ajfa-99	137	5	reliability	reliability	NOUN
ajfa-99	137	6	of	of	ADP
ajfa-99	137	7	the	the	DET
ajfa-99	137	8	quarterly	quarterly	ADJ
ajfa-99	137	9	reports	report	NOUN
ajfa-99	137	10	quarterly	quarterly	ADJ
ajfa-99	137	11	reports	report	NOUN
ajfa-99	137	12	are	be	AUX
ajfa-99	137	13	argued	argue	VERB
ajfa-99	137	14	to	to	PART
ajfa-99	137	15	be	be	AUX
ajfa-99	137	16	unreliable	unreliable	ADJ
ajfa-99	137	17	when	when	SCONJ
ajfa-99	137	18	companies	company	NOUN
ajfa-99	137	19	delay	delay	VERB
ajfa-99	137	20	the	the	DET
ajfa-99	137	21	reporting	reporting	NOUN
ajfa-99	137	22	of	of	ADP
ajfa-99	137	23	accounting	accounting	NOUN
ajfa-99	137	24	items	item	NOUN
ajfa-99	137	25	to	to	ADP
ajfa-99	137	26	the	the	DET
ajfa-99	137	27	final	final	ADJ
ajfa-99	137	28	quarter	quarter	NOUN
ajfa-99	137	29	or	or	CCONJ
ajfa-99	137	30	use	use	VERB
ajfa-99	137	31	the	the	DET
ajfa-99	137	32	final	final	ADJ
ajfa-99	137	33	quarter	quarter	NOUN
ajfa-99	137	34	as	as	ADP
ajfa-99	137	35	a	a	DET
ajfa-99	137	36	“	"	PUNCT
ajfa-99	137	37	settling	settling	NOUN
ajfa-99	137	38	-	-	PUNCT
ajfa-99	137	39	up	up	ADP
ajfa-99	137	40	”	"	PUNCT
ajfa-99	137	41	period	period	NOUN
ajfa-99	137	42	.	.	PUNCT
ajfa-99	138	1	“	"	PUNCT
ajfa-99	138	2	settling	settle	VERB
ajfa-99	138	3	-	-	PUNCT
ajfa-99	138	4	up	up	ADP
ajfa-99	138	5	”	"	PUNCT
ajfa-99	138	6	can	can	AUX
ajfa-99	138	7	be	be	AUX
ajfa-99	138	8	detected	detect	VERB
ajfa-99	138	9	by	by	ADP
ajfa-99	138	10	examining	examine	VERB
ajfa-99	138	11	the	the	DET
ajfa-99	138	12	reporting	reporting	NOUN
ajfa-99	138	13	of	of	ADP
ajfa-99	138	14	eis	eis	PROPN
ajfa-99	138	15	in	in	ADP
ajfa-99	138	16	each	each	PRON
ajfa-99	138	17	of	of	ADP
ajfa-99	138	18	the	the	DET
ajfa-99	138	19	four	four	NUM
ajfa-99	138	20	quarterly	quarterly	ADJ
ajfa-99	138	21	reports	report	NOUN
ajfa-99	138	22	.	.	PUNCT
ajfa-99	139	1	the	the	DET
ajfa-99	139	2	incidence	incidence	NOUN
ajfa-99	139	3	of	of	ADP
ajfa-99	139	4	„	„	PUNCT
ajfa-99	139	5	settling	settle	VERB
ajfa-99	139	6	up‟	up‟	NOUN
ajfa-99	139	7	is	be	AUX
ajfa-99	139	8	expected	expect	VERB
ajfa-99	139	9	to	to	PART
ajfa-99	139	10	be	be	AUX
ajfa-99	139	11	present	present	ADJ
ajfa-99	139	12	if	if	SCONJ
ajfa-99	139	13	the	the	DET
ajfa-99	139	14	incidence	incidence	NOUN
ajfa-99	139	15	of	of	ADP
ajfa-99	139	16	eis	eis	PROPN
ajfa-99	139	17	reported	report	VERB
ajfa-99	139	18	in	in	ADP
ajfa-99	139	19	the	the	DET
ajfa-99	139	20	fourth	fourth	ADJ
ajfa-99	139	21	quarter	quarter	NOUN
ajfa-99	139	22	is	be	AUX
ajfa-99	139	23	greater	great	ADJ
ajfa-99	139	24	than	than	ADP
ajfa-99	139	25	that	that	PRON
ajfa-99	139	26	reported	report	VERB
ajfa-99	139	27	in	in	ADP
ajfa-99	139	28	any	any	DET
ajfa-99	139	29	other	other	ADJ
ajfa-99	139	30	quarters	quarter	NOUN
ajfa-99	139	31	.	.	PUNCT
ajfa-99	140	1	in	in	ADP
ajfa-99	140	2	this	this	DET
ajfa-99	140	3	respect	respect	NOUN
ajfa-99	140	4	,	,	PUNCT
ajfa-99	140	5	asian	asian	ADJ
ajfa-99	140	6	journal	journal	NOUN
ajfa-99	140	7	of	of	ADP
ajfa-99	140	8	finance	finance	PROPN
ajfa-99	140	9	&	&	CCONJ
ajfa-99	140	10	accounting	accounting	PROPN
ajfa-99	140	11	issn	issn	PROPN
ajfa-99	140	12	1946	1946	NUM
ajfa-99	140	13	-	-	PUNCT
ajfa-99	140	14	052x	052x	NOUN
ajfa-99	140	15	2009	2009	NUM
ajfa-99	140	16	,	,	PUNCT
ajfa-99	140	17	vol	vol	NOUN
ajfa-99	140	18	.	.	PROPN
ajfa-99	140	19	1	1	NUM
ajfa-99	140	20	,	,	PUNCT
ajfa-99	140	21	no	no	INTJ
ajfa-99	140	22	.	.	NOUN
ajfa-99	140	23	2	2	NUM
ajfa-99	140	24	:	:	PUNCT
ajfa-99	140	25	e3	e3	VERB
ajfa-99	140	26	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	140	27	60	60	NUM
ajfa-99	140	28	for	for	ADP
ajfa-99	140	29	each	each	DET
ajfa-99	140	30	company	company	NOUN
ajfa-99	140	31	under	under	ADP
ajfa-99	140	32	study	study	NOUN
ajfa-99	140	33	,	,	PUNCT
ajfa-99	140	34	the	the	DET
ajfa-99	140	35	proportion	proportion	NOUN
ajfa-99	140	36	of	of	ADP
ajfa-99	140	37	the	the	DET
ajfa-99	140	38	incidence	incidence	NOUN
ajfa-99	140	39	of	of	ADP
ajfa-99	140	40	eis	eis	PROPN
ajfa-99	140	41	in	in	ADP
ajfa-99	140	42	each	each	DET
ajfa-99	140	43	quarter	quarter	NOUN
ajfa-99	140	44	to	to	ADP
ajfa-99	140	45	the	the	DET
ajfa-99	140	46	total	total	ADJ
ajfa-99	140	47	incidence	incidence	NOUN
ajfa-99	140	48	of	of	ADP
ajfa-99	140	49	eis	eis	PROPN
ajfa-99	140	50	reported	report	VERB
ajfa-99	140	51	in	in	ADP
ajfa-99	140	52	all	all	DET
ajfa-99	140	53	quarters	quarter	NOUN
ajfa-99	140	54	is	be	AUX
ajfa-99	140	55	calculated	calculate	VERB
ajfa-99	140	56	.	.	PUNCT
ajfa-99	141	1	the	the	DET
ajfa-99	141	2	incidence	incidence	NOUN
ajfa-99	141	3	of	of	ADP
ajfa-99	141	4	reporting	report	VERB
ajfa-99	141	5	negative	negative	ADJ
ajfa-99	141	6	eis	eis	PROPN
ajfa-99	141	7	are	be	AUX
ajfa-99	141	8	also	also	ADV
ajfa-99	141	9	observed	observe	VERB
ajfa-99	141	10	.	.	PUNCT
ajfa-99	142	1	if	if	SCONJ
ajfa-99	142	2	more	more	ADJ
ajfa-99	142	3	negative	negative	ADJ
ajfa-99	142	4	adjustments	adjustment	NOUN
ajfa-99	142	5	rather	rather	ADV
ajfa-99	142	6	than	than	ADP
ajfa-99	142	7	positive	positive	ADJ
ajfa-99	142	8	adjustments	adjustment	NOUN
ajfa-99	142	9	are	be	AUX
ajfa-99	142	10	made	make	VERB
ajfa-99	142	11	at	at	ADP
ajfa-99	142	12	the	the	DET
ajfa-99	142	13	end	end	NOUN
ajfa-99	142	14	of	of	ADP
ajfa-99	142	15	the	the	DET
ajfa-99	142	16	year	year	NOUN
ajfa-99	142	17	,	,	PUNCT
ajfa-99	142	18	there	there	PRON
ajfa-99	142	19	is	be	VERB
ajfa-99	142	20	an	an	DET
ajfa-99	142	21	indication	indication	NOUN
ajfa-99	142	22	that	that	SCONJ
ajfa-99	142	23	earnings	earning	NOUN
ajfa-99	142	24	of	of	ADP
ajfa-99	142	25	the	the	DET
ajfa-99	142	26	earlier	early	ADJ
ajfa-99	142	27	quarters	quarter	NOUN
ajfa-99	142	28	are	be	AUX
ajfa-99	142	29	more	more	ADV
ajfa-99	142	30	likely	likely	ADJ
ajfa-99	142	31	to	to	PART
ajfa-99	142	32	be	be	AUX
ajfa-99	142	33	overstated	overstate	VERB
ajfa-99	142	34	than	than	ADP
ajfa-99	142	35	understated	understate	VERB
ajfa-99	142	36	.	.	PUNCT
ajfa-99	143	1	based	base	VERB
ajfa-99	143	2	on	on	ADP
ajfa-99	143	3	the	the	DET
ajfa-99	143	4	belief	belief	NOUN
ajfa-99	143	5	that	that	SCONJ
ajfa-99	143	6	companies	company	NOUN
ajfa-99	143	7	are	be	AUX
ajfa-99	143	8	more	more	ADV
ajfa-99	143	9	likely	likely	ADJ
ajfa-99	143	10	to	to	PART
ajfa-99	143	11	adopt	adopt	VERB
ajfa-99	143	12	the	the	DET
ajfa-99	143	13	discrete	discrete	ADJ
ajfa-99	143	14	method	method	NOUN
ajfa-99	143	15	of	of	ADP
ajfa-99	143	16	reporting	reporting	NOUN
ajfa-99	143	17	after	after	ADP
ajfa-99	143	18	the	the	DET
ajfa-99	143	19	issuance	issuance	NOUN
ajfa-99	143	20	of	of	ADP
ajfa-99	143	21	masb	masb	NOUN
ajfa-99	143	22	26	26	NUM
ajfa-99	143	23	,	,	PUNCT
ajfa-99	143	24	we	we	PRON
ajfa-99	143	25	hypothesize	hypothesize	VERB
ajfa-99	143	26	that	that	SCONJ
ajfa-99	143	27	companies	company	NOUN
ajfa-99	143	28	tend	tend	VERB
ajfa-99	143	29	not	not	PART
ajfa-99	143	30	to	to	PART
ajfa-99	143	31	delay	delay	VERB
ajfa-99	143	32	the	the	DET
ajfa-99	143	33	reporting	reporting	NOUN
ajfa-99	143	34	of	of	ADP
ajfa-99	143	35	eis	eis	PROPN
ajfa-99	143	36	to	to	ADP
ajfa-99	143	37	the	the	DET
ajfa-99	143	38	fourth	fourth	ADJ
ajfa-99	143	39	quarter	quarter	NOUN
ajfa-99	143	40	.	.	PUNCT
ajfa-99	144	1	in	in	ADP
ajfa-99	144	2	addition	addition	NOUN
ajfa-99	144	3	,	,	PUNCT
ajfa-99	144	4	we	we	PRON
ajfa-99	144	5	hypothesize	hypothesize	VERB
ajfa-99	144	6	that	that	SCONJ
ajfa-99	144	7	the	the	DET
ajfa-99	144	8	first	first	ADJ
ajfa-99	144	9	three	three	NUM
ajfa-99	144	10	quarterly	quarterly	ADJ
ajfa-99	144	11	reports	report	NOUN
ajfa-99	144	12	are	be	AUX
ajfa-99	144	13	not	not	PART
ajfa-99	144	14	overstated	overstate	VERB
ajfa-99	144	15	.	.	PUNCT
ajfa-99	145	1	we	we	PRON
ajfa-99	145	2	thus	thus	ADV
ajfa-99	145	3	form	form	VERB
ajfa-99	145	4	our	our	PRON
ajfa-99	145	5	hypotheses	hypothesis	NOUN
ajfa-99	145	6	as	as	SCONJ
ajfa-99	145	7	follows	follow	VERB
ajfa-99	145	8	:	:	PUNCT
ajfa-99	145	9	h1	h1	PROPN
ajfa-99	145	10	:	:	PUNCT
ajfa-99	145	11	the	the	DET
ajfa-99	145	12	incidence	incidence	NOUN
ajfa-99	145	13	of	of	ADP
ajfa-99	145	14	eis	eis	PROPN
ajfa-99	145	15	reported	report	VERB
ajfa-99	145	16	in	in	ADP
ajfa-99	145	17	each	each	PRON
ajfa-99	145	18	of	of	ADP
ajfa-99	145	19	the	the	DET
ajfa-99	145	20	four	four	NUM
ajfa-99	145	21	quarters	quarter	NOUN
ajfa-99	145	22	is	be	AUX
ajfa-99	145	23	equally	equally	ADV
ajfa-99	145	24	likely	likely	ADJ
ajfa-99	145	25	,	,	PUNCT
ajfa-99	145	26	and	and	CCONJ
ajfa-99	145	27	h2	h2	NOUN
ajfa-99	145	28	:	:	PUNCT
ajfa-99	145	29	the	the	DET
ajfa-99	145	30	incidence	incidence	NOUN
ajfa-99	145	31	of	of	ADP
ajfa-99	145	32	negative	negative	ADJ
ajfa-99	145	33	and	and	CCONJ
ajfa-99	145	34	positive	positive	ADJ
ajfa-99	145	35	eis	eis	PROPN
ajfa-99	145	36	reported	report	VERB
ajfa-99	145	37	in	in	ADP
ajfa-99	145	38	the	the	DET
ajfa-99	145	39	fourth	fourth	ADJ
ajfa-99	145	40	quarter	quarter	NOUN
ajfa-99	145	41	is	be	AUX
ajfa-99	145	42	equally	equally	ADV
ajfa-99	145	43	likely	likely	ADJ
ajfa-99	145	44	.	.	PUNCT
ajfa-99	146	1	subsequently	subsequently	ADV
ajfa-99	146	2	,	,	PUNCT
ajfa-99	146	3	the	the	DET
ajfa-99	146	4	current	current	ADJ
ajfa-99	146	5	findings	finding	NOUN
ajfa-99	146	6	would	would	AUX
ajfa-99	146	7	be	be	AUX
ajfa-99	146	8	compared	compare	VERB
ajfa-99	146	9	with	with	ADP
ajfa-99	146	10	that	that	PRON
ajfa-99	146	11	of	of	ADP
ajfa-99	146	12	ku	ku	PROPN
ajfa-99	146	13	ismail	ismail	PROPN
ajfa-99	146	14	and	and	CCONJ
ajfa-99	146	15	chandler	chandler	PROPN
ajfa-99	146	16	(	(	PUNCT
ajfa-99	146	17	2005	2005	NUM
ajfa-99	146	18	)	)	PUNCT
ajfa-99	146	19	to	to	PART
ajfa-99	146	20	determine	determine	VERB
ajfa-99	146	21	if	if	SCONJ
ajfa-99	146	22	the	the	DET
ajfa-99	146	23	reliability	reliability	NOUN
ajfa-99	146	24	of	of	ADP
ajfa-99	146	25	the	the	DET
ajfa-99	146	26	quarterly	quarterly	ADJ
ajfa-99	146	27	reports	report	NOUN
ajfa-99	146	28	improves	improve	VERB
ajfa-99	146	29	after	after	ADP
ajfa-99	146	30	the	the	DET
ajfa-99	146	31	implementation	implementation	NOUN
ajfa-99	146	32	of	of	ADP
ajfa-99	146	33	masb	masb	NOUN
ajfa-99	146	34	26	26	NUM
ajfa-99	146	35	.	.	PUNCT
ajfa-99	147	1	a	a	DET
ajfa-99	147	2	substantial	substantial	ADJ
ajfa-99	147	3	reduction	reduction	NOUN
ajfa-99	147	4	in	in	ADP
ajfa-99	147	5	the	the	DET
ajfa-99	147	6	proportion	proportion	NOUN
ajfa-99	147	7	of	of	ADP
ajfa-99	147	8	eis	eis	PROPN
ajfa-99	147	9	being	be	AUX
ajfa-99	147	10	recognized	recognize	VERB
ajfa-99	147	11	in	in	ADP
ajfa-99	147	12	the	the	DET
ajfa-99	147	13	final	final	ADJ
ajfa-99	147	14	quarter	quarter	NOUN
ajfa-99	147	15	implies	imply	VERB
ajfa-99	147	16	that	that	SCONJ
ajfa-99	147	17	the	the	DET
ajfa-99	147	18	reliability	reliability	NOUN
ajfa-99	147	19	of	of	ADP
ajfa-99	147	20	the	the	DET
ajfa-99	147	21	quarterly	quarterly	ADJ
ajfa-99	147	22	reports	report	NOUN
ajfa-99	147	23	improves	improve	VERB
ajfa-99	147	24	after	after	ADP
ajfa-99	147	25	the	the	DET
ajfa-99	147	26	issuance	issuance	NOUN
ajfa-99	147	27	of	of	ADP
ajfa-99	147	28	masb	masb	NOUN
ajfa-99	147	29	26	26	NUM
ajfa-99	147	30	.	.	NOUN
ajfa-99	147	31	3.2	3.2	NUM
ajfa-99	147	32	eis	eis	PROPN
ajfa-99	147	33	and	and	CCONJ
ajfa-99	147	34	ownership	ownership	NOUN
ajfa-99	147	35	structure	structure	NOUN
ajfa-99	147	36	the	the	DET
ajfa-99	147	37	relationship	relationship	NOUN
ajfa-99	147	38	between	between	ADP
ajfa-99	147	39	the	the	DET
ajfa-99	147	40	reliability	reliability	NOUN
ajfa-99	147	41	of	of	ADP
ajfa-99	147	42	quarterly	quarterly	ADJ
ajfa-99	147	43	reports	report	NOUN
ajfa-99	147	44	and	and	CCONJ
ajfa-99	147	45	ownership	ownership	NOUN
ajfa-99	147	46	structure	structure	NOUN
ajfa-99	147	47	could	could	AUX
ajfa-99	147	48	be	be	AUX
ajfa-99	147	49	explained	explain	VERB
ajfa-99	147	50	from	from	ADP
ajfa-99	147	51	the	the	DET
ajfa-99	147	52	perspectives	perspective	NOUN
ajfa-99	147	53	of	of	ADP
ajfa-99	147	54	management	management	NOUN
ajfa-99	147	55	entrenchment	entrenchment	NOUN
ajfa-99	147	56	theory	theory	NOUN
ajfa-99	147	57	,	,	PUNCT
ajfa-99	147	58	information	information	NOUN
ajfa-99	147	59	argument	argument	NOUN
ajfa-99	147	60	and	and	CCONJ
ajfa-99	147	61	agency	agency	NOUN
ajfa-99	147	62	theory	theory	NOUN
ajfa-99	147	63	.	.	PUNCT
ajfa-99	148	1	management	management	NOUN
ajfa-99	148	2	entrenchment	entrenchment	NOUN
ajfa-99	148	3	theory	theory	NOUN
ajfa-99	148	4	(	(	PUNCT
ajfa-99	148	5	weston	weston	PROPN
ajfa-99	148	6	,	,	PUNCT
ajfa-99	148	7	1979	1979	NUM
ajfa-99	148	8	;	;	PUNCT
ajfa-99	148	9	morck	morck	PROPN
ajfa-99	148	10	et	et	PROPN
ajfa-99	148	11	al	al	PROPN
ajfa-99	148	12	.	.	PROPN
ajfa-99	148	13	,	,	PUNCT
ajfa-99	148	14	1988	1988	NUM
ajfa-99	148	15	;	;	PUNCT
ajfa-99	148	16	fan	fan	PROPN
ajfa-99	148	17	and	and	CCONJ
ajfa-99	148	18	wong	wong	PROPN
ajfa-99	148	19	,	,	PUNCT
ajfa-99	148	20	2002	2002	NUM
ajfa-99	148	21	)	)	PUNCT
ajfa-99	148	22	argues	argue	VERB
ajfa-99	148	23	that	that	SCONJ
ajfa-99	148	24	high	high	ADJ
ajfa-99	148	25	management	management	NOUN
ajfa-99	148	26	interest	interest	NOUN
ajfa-99	148	27	leads	lead	VERB
ajfa-99	148	28	to	to	ADP
ajfa-99	148	29	high	high	ADJ
ajfa-99	148	30	likelihood	likelihood	NOUN
ajfa-99	148	31	of	of	ADP
ajfa-99	148	32	unreliable	unreliable	ADJ
ajfa-99	148	33	financial	financial	ADJ
ajfa-99	148	34	information	information	NOUN
ajfa-99	148	35	.	.	PUNCT
ajfa-99	149	1	the	the	DET
ajfa-99	149	2	controlling	control	VERB
ajfa-99	149	3	owner	owner	NOUN
ajfa-99	149	4	of	of	ADP
ajfa-99	149	5	the	the	DET
ajfa-99	149	6	firm	firm	NOUN
ajfa-99	149	7	effectively	effectively	ADV
ajfa-99	149	8	decides	decide	VERB
ajfa-99	149	9	“	"	PUNCT
ajfa-99	149	10	…	…	PUNCT
ajfa-99	149	11	the	the	DET
ajfa-99	149	12	accounting	accounting	NOUN
ajfa-99	149	13	reporting	reporting	NOUN
ajfa-99	149	14	policies	policy	NOUN
ajfa-99	149	15	”	"	PUNCT
ajfa-99	149	16	(	(	PUNCT
ajfa-99	149	17	fan	fan	NOUN
ajfa-99	149	18	and	and	CCONJ
ajfa-99	149	19	wong	wong	PROPN
ajfa-99	149	20	,	,	PUNCT
ajfa-99	149	21	2002	2002	NUM
ajfa-99	149	22	:	:	PUNCT
ajfa-99	149	23	403	403	NUM
ajfa-99	149	24	)	)	PUNCT
ajfa-99	149	25	which	which	PRON
ajfa-99	149	26	could	could	AUX
ajfa-99	149	27	lead	lead	VERB
ajfa-99	149	28	to	to	ADP
ajfa-99	149	29	low	low	ADJ
ajfa-99	149	30	quality	quality	NOUN
ajfa-99	149	31	accounting	accounting	NOUN
ajfa-99	149	32	information	information	NOUN
ajfa-99	149	33	.	.	PUNCT
ajfa-99	150	1	this	this	DET
ajfa-99	150	2	incentive	incentive	NOUN
ajfa-99	150	3	is	be	AUX
ajfa-99	150	4	primarily	primarily	ADV
ajfa-99	150	5	driven	drive	VERB
ajfa-99	150	6	by	by	ADP
ajfa-99	150	7	the	the	DET
ajfa-99	150	8	controlling	control	VERB
ajfa-99	150	9	owner‟s	owner‟s	ADJ
ajfa-99	150	10	motive	motive	NOUN
ajfa-99	150	11	to	to	PART
ajfa-99	150	12	hold	hold	VERB
ajfa-99	150	13	up	up	ADP
ajfa-99	150	14	the	the	DET
ajfa-99	150	15	firm‟s	firm‟s	NOUN
ajfa-99	150	16	non	non	ADJ
ajfa-99	150	17	-	-	ADJ
ajfa-99	150	18	controlling	controlling	ADJ
ajfa-99	150	19	shareholders	shareholder	NOUN
ajfa-99	150	20	(	(	PUNCT
ajfa-99	150	21	fan	fan	NOUN
ajfa-99	150	22	and	and	CCONJ
ajfa-99	150	23	wong	wong	PROPN
ajfa-99	150	24	,	,	PUNCT
ajfa-99	150	25	2002	2002	NUM
ajfa-99	150	26	)	)	PUNCT
ajfa-99	150	27	.	.	PUNCT
ajfa-99	151	1	thus	thus	ADV
ajfa-99	151	2	,	,	PUNCT
ajfa-99	151	3	the	the	DET
ajfa-99	151	4	manipulation	manipulation	NOUN
ajfa-99	151	5	is	be	AUX
ajfa-99	151	6	achieved	achieve	VERB
ajfa-99	151	7	by	by	ADP
ajfa-99	151	8	deferring	defer	VERB
ajfa-99	151	9	the	the	DET
ajfa-99	151	10	disclosure	disclosure	NOUN
ajfa-99	151	11	of	of	ADP
ajfa-99	151	12	the	the	DET
ajfa-99	151	13	eis	eis	PROPN
ajfa-99	151	14	to	to	PART
ajfa-99	151	15	mislead	mislead	VERB
ajfa-99	151	16	the	the	DET
ajfa-99	151	17	firm‟s	firm‟s	NOUN
ajfa-99	151	18	non	non	ADJ
ajfa-99	151	19	-	-	ADJ
ajfa-99	151	20	controlling	controlling	ADJ
ajfa-99	151	21	shareholders	shareholder	NOUN
ajfa-99	151	22	.	.	PUNCT
ajfa-99	152	1	the	the	DET
ajfa-99	152	2	non	non	ADJ
ajfa-99	152	3	-	-	ADJ
ajfa-99	152	4	controlling	controlling	ADJ
ajfa-99	152	5	shareholders	shareholder	NOUN
ajfa-99	152	6	do	do	AUX
ajfa-99	152	7	not	not	PART
ajfa-99	152	8	have	have	VERB
ajfa-99	152	9	access	access	NOUN
ajfa-99	152	10	to	to	ADP
ajfa-99	152	11	the	the	DET
ajfa-99	152	12	information	information	NOUN
ajfa-99	152	13	about	about	ADP
ajfa-99	152	14	the	the	DET
ajfa-99	152	15	firm	firm	NOUN
ajfa-99	152	16	other	other	ADJ
ajfa-99	152	17	than	than	ADP
ajfa-99	152	18	the	the	DET
ajfa-99	152	19	published	publish	VERB
ajfa-99	152	20	information	information	NOUN
ajfa-99	152	21	,	,	PUNCT
ajfa-99	152	22	i.e.	i.e.	X
ajfa-99	152	23	quarterly	quarterly	ADJ
ajfa-99	152	24	reports	report	NOUN
ajfa-99	152	25	.	.	PUNCT
ajfa-99	153	1	likewise	likewise	ADV
ajfa-99	153	2	,	,	PUNCT
ajfa-99	153	3	information	information	NOUN
ajfa-99	153	4	argument	argument	NOUN
ajfa-99	153	5	also	also	ADV
ajfa-99	153	6	sees	see	VERB
ajfa-99	153	7	the	the	DET
ajfa-99	153	8	influence	influence	NOUN
ajfa-99	153	9	of	of	ADP
ajfa-99	153	10	a	a	DET
ajfa-99	153	11	firm‟s	firm‟s	NOUN
ajfa-99	153	12	controlling	control	VERB
ajfa-99	153	13	shareholders	shareholder	NOUN
ajfa-99	153	14	on	on	ADP
ajfa-99	153	15	the	the	DET
ajfa-99	153	16	flow	flow	NOUN
ajfa-99	153	17	and	and	CCONJ
ajfa-99	153	18	the	the	DET
ajfa-99	153	19	amount	amount	NOUN
ajfa-99	153	20	of	of	ADP
ajfa-99	153	21	information	information	NOUN
ajfa-99	153	22	to	to	PART
ajfa-99	153	23	be	be	AUX
ajfa-99	153	24	made	make	VERB
ajfa-99	153	25	available	available	ADJ
ajfa-99	153	26	to	to	ADP
ajfa-99	153	27	the	the	DET
ajfa-99	153	28	public	public	NOUN
ajfa-99	153	29	(	(	PUNCT
ajfa-99	153	30	i.e.	i.e.	X
ajfa-99	153	31	the	the	DET
ajfa-99	153	32	non	non	ADJ
ajfa-99	153	33	-	-	ADJ
ajfa-99	153	34	controlling	controlling	ADJ
ajfa-99	153	35	shareholders	shareholder	NOUN
ajfa-99	153	36	)	)	PUNCT
ajfa-99	153	37	.	.	PUNCT
ajfa-99	154	1	the	the	DET
ajfa-99	154	2	concentration	concentration	NOUN
ajfa-99	154	3	of	of	ADP
ajfa-99	154	4	ownership	ownership	NOUN
ajfa-99	154	5	enables	enable	VERB
ajfa-99	154	6	companies	company	NOUN
ajfa-99	154	7	to	to	PART
ajfa-99	154	8	limit	limit	VERB
ajfa-99	154	9	the	the	DET
ajfa-99	154	10	amount	amount	NOUN
ajfa-99	154	11	of	of	ADP
ajfa-99	154	12	disclosure	disclosure	NOUN
ajfa-99	154	13	to	to	ADP
ajfa-99	154	14	the	the	DET
ajfa-99	154	15	public	public	NOUN
ajfa-99	154	16	(	(	PUNCT
ajfa-99	154	17	fan	fan	NOUN
ajfa-99	154	18	and	and	CCONJ
ajfa-99	154	19	wong	wong	PROPN
ajfa-99	154	20	,	,	PUNCT
ajfa-99	154	21	2002	2002	NUM
ajfa-99	154	22	)	)	PUNCT
ajfa-99	154	23	,	,	PUNCT
ajfa-99	154	24	especially	especially	ADV
ajfa-99	154	25	of	of	ADP
ajfa-99	154	26	proprietary	proprietary	ADJ
ajfa-99	154	27	-	-	PUNCT
ajfa-99	154	28	type	type	NOUN
ajfa-99	154	29	information	information	NOUN
ajfa-99	154	30	.	.	PUNCT
ajfa-99	155	1	this	this	PRON
ajfa-99	155	2	is	be	AUX
ajfa-99	155	3	done	do	VERB
ajfa-99	155	4	to	to	PART
ajfa-99	155	5	protect	protect	VERB
ajfa-99	155	6	the	the	DET
ajfa-99	155	7	information	information	NOUN
ajfa-99	155	8	from	from	ADP
ajfa-99	155	9	being	be	AUX
ajfa-99	155	10	known	know	VERB
ajfa-99	155	11	to	to	ADP
ajfa-99	155	12	competitors	competitor	NOUN
ajfa-99	155	13	or	or	CCONJ
ajfa-99	155	14	to	to	PART
ajfa-99	155	15	avoid	avoid	VERB
ajfa-99	155	16	unwanted	unwanted	ADJ
ajfa-99	155	17	political	political	ADJ
ajfa-99	155	18	or	or	CCONJ
ajfa-99	155	19	social	social	ADJ
ajfa-99	155	20	scrutiny	scrutiny	NOUN
ajfa-99	155	21	(	(	PUNCT
ajfa-99	155	22	fan	fan	NOUN
ajfa-99	155	23	and	and	CCONJ
ajfa-99	155	24	wong	wong	PROPN
ajfa-99	155	25	,	,	PUNCT
ajfa-99	155	26	2002	2002	NUM
ajfa-99	155	27	)	)	PUNCT
ajfa-99	155	28	.	.	PUNCT
ajfa-99	156	1	agency	agency	NOUN
ajfa-99	156	2	theory	theory	NOUN
ajfa-99	156	3	,	,	PUNCT
ajfa-99	156	4	on	on	ADP
ajfa-99	156	5	the	the	DET
ajfa-99	156	6	other	other	ADJ
ajfa-99	156	7	hand	hand	NOUN
ajfa-99	156	8	,	,	PUNCT
ajfa-99	156	9	would	would	AUX
ajfa-99	156	10	predict	predict	VERB
ajfa-99	156	11	the	the	DET
ajfa-99	156	12	relationship	relationship	NOUN
ajfa-99	156	13	between	between	ADP
ajfa-99	156	14	the	the	DET
ajfa-99	156	15	deferment	deferment	NOUN
ajfa-99	156	16	of	of	ADP
ajfa-99	156	17	eis	eis	PROPN
ajfa-99	156	18	and	and	CCONJ
ajfa-99	156	19	management	management	NOUN
ajfa-99	156	20	interest	interest	NOUN
ajfa-99	156	21	to	to	PART
ajfa-99	156	22	be	be	AUX
ajfa-99	156	23	negative	negative	ADJ
ajfa-99	156	24	(	(	PUNCT
ajfa-99	156	25	jensen	jensen	PROPN
ajfa-99	156	26	and	and	CCONJ
ajfa-99	156	27	meckling	meckling	NOUN
ajfa-99	156	28	,	,	PUNCT
ajfa-99	156	29	1976	1976	NUM
ajfa-99	156	30	)	)	PUNCT
ajfa-99	156	31	.	.	PUNCT
ajfa-99	157	1	this	this	PRON
ajfa-99	157	2	is	be	AUX
ajfa-99	157	3	due	due	ADJ
ajfa-99	157	4	to	to	ADP
ajfa-99	157	5	the	the	DET
ajfa-99	157	6	asian	asian	ADJ
ajfa-99	157	7	journal	journal	NOUN
ajfa-99	157	8	of	of	ADP
ajfa-99	157	9	finance	finance	PROPN
ajfa-99	157	10	&	&	CCONJ
ajfa-99	157	11	accounting	accounting	PROPN
ajfa-99	157	12	issn	issn	PROPN
ajfa-99	157	13	1946	1946	NUM
ajfa-99	157	14	-	-	PUNCT
ajfa-99	157	15	052x	052x	NOUN
ajfa-99	157	16	2009	2009	NUM
ajfa-99	157	17	,	,	PUNCT
ajfa-99	157	18	vol	vol	NOUN
ajfa-99	157	19	.	.	PROPN
ajfa-99	157	20	1	1	NUM
ajfa-99	157	21	,	,	PUNCT
ajfa-99	157	22	no	no	INTJ
ajfa-99	157	23	.	.	NOUN
ajfa-99	158	1	2	2	NUM
ajfa-99	158	2	:	:	PUNCT
ajfa-99	158	3	e3	e3	VERB
ajfa-99	158	4	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-99	158	5	61	61	NUM
ajfa-99	158	6	misalignment	misalignment	NOUN
ajfa-99	158	7	of	of	ADP
ajfa-99	158	8	the	the	DET
ajfa-99	158	9	interests	interest	NOUN
ajfa-99	158	10	of	of	ADP
ajfa-99	158	11	management	management	NOUN
ajfa-99	158	12	and	and	CCONJ
ajfa-99	158	13	owners	owner	NOUN
ajfa-99	158	14	.	.	PUNCT
ajfa-99	159	1	agency	agency	NOUN
ajfa-99	159	2	theory	theory	NOUN
ajfa-99	159	3	argues	argue	VERB
ajfa-99	159	4	that	that	SCONJ
ajfa-99	159	5	in	in	ADP
ajfa-99	159	6	order	order	NOUN
ajfa-99	159	7	to	to	PART
ajfa-99	159	8	align	align	VERB
ajfa-99	159	9	the	the	DET
ajfa-99	159	10	interests	interest	NOUN
ajfa-99	159	11	of	of	ADP
ajfa-99	159	12	management	management	NOUN
ajfa-99	159	13	who	who	PRON
ajfa-99	159	14	often	often	ADV
ajfa-99	159	15	hold	hold	VERB
ajfa-99	159	16	negligible	negligible	ADJ
ajfa-99	159	17	shares	share	NOUN
ajfa-99	159	18	in	in	ADP
ajfa-99	159	19	the	the	DET
ajfa-99	159	20	firm	firm	NOUN
ajfa-99	159	21	,	,	PUNCT
ajfa-99	159	22	contracts	contract	NOUN
ajfa-99	159	23	are	be	AUX
ajfa-99	159	24	written	write	VERB
ajfa-99	159	25	,	,	PUNCT
ajfa-99	159	26	such	such	ADJ
ajfa-99	159	27	as	as	ADP
ajfa-99	159	28	bonus	bonus	NOUN
ajfa-99	159	29	plans	plan	NOUN
ajfa-99	159	30	and	and	CCONJ
ajfa-99	159	31	debt	debt	NOUN
ajfa-99	159	32	covenants	covenant	NOUN
ajfa-99	159	33	.	.	PUNCT
ajfa-99	160	1	these	these	DET
ajfa-99	160	2	contracts	contract	NOUN
ajfa-99	160	3	,	,	PUNCT
ajfa-99	160	4	which	which	PRON
ajfa-99	160	5	rely	rely	VERB
ajfa-99	160	6	on	on	ADP
ajfa-99	160	7	the	the	DET
ajfa-99	160	8	accounting	accounting	NOUN
ajfa-99	160	9	numbers	number	NOUN
ajfa-99	160	10	,	,	PUNCT
ajfa-99	160	11	are	be	AUX
ajfa-99	160	12	written	write	VERB
ajfa-99	160	13	to	to	PART
ajfa-99	160	14	constrain	constrain	VERB
ajfa-99	160	15	the	the	DET
ajfa-99	160	16	anticipated	anticipate	VERB
ajfa-99	160	17	opportunistic	opportunistic	ADJ
ajfa-99	160	18	behaviors	behavior	NOUN
ajfa-99	160	19	of	of	ADP
ajfa-99	160	20	managers	manager	NOUN
ajfa-99	160	21	.	.	PUNCT
ajfa-99	161	1	due	due	ADP
ajfa-99	161	2	to	to	ADP
ajfa-99	161	3	flexibility	flexibility	NOUN
ajfa-99	161	4	,	,	PUNCT
ajfa-99	161	5	managers	manager	NOUN
ajfa-99	161	6	have	have	VERB
ajfa-99	161	7	a	a	DET
ajfa-99	161	8	wide	wide	ADJ
ajfa-99	161	9	discretion	discretion	NOUN
ajfa-99	161	10	in	in	ADP
ajfa-99	161	11	applying	apply	VERB
ajfa-99	161	12	the	the	DET
ajfa-99	161	13	accounting	accounting	NOUN
ajfa-99	161	14	standards	standard	NOUN
ajfa-99	161	15	.	.	PUNCT
ajfa-99	162	1	thus	thus	ADV
ajfa-99	162	2	,	,	PUNCT
ajfa-99	162	3	despite	despite	SCONJ
ajfa-99	162	4	the	the	DET
ajfa-99	162	5	presence	presence	NOUN
ajfa-99	162	6	of	of	ADP
ajfa-99	162	7	contracts	contract	NOUN
ajfa-99	162	8	,	,	PUNCT
ajfa-99	162	9	low	low	ADJ
ajfa-99	162	10	management	management	NOUN
ajfa-99	162	11	interest	interest	NOUN
ajfa-99	162	12	often	often	ADV
ajfa-99	162	13	leads	lead	VERB
ajfa-99	162	14	to	to	ADP
ajfa-99	162	15	the	the	DET
ajfa-99	162	16	manipulation	manipulation	NOUN
ajfa-99	162	17	of	of	ADP
ajfa-99	162	18	accounts	account	NOUN
ajfa-99	162	19	because	because	SCONJ
ajfa-99	162	20	management	management	NOUN
ajfa-99	162	21	has	have	VERB
ajfa-99	162	22	the	the	DET
ajfa-99	162	23	flexibility	flexibility	NOUN
ajfa-99	162	24	in	in	ADP
ajfa-99	162	25	choosing	choose	VERB
ajfa-99	162	26	the	the	DET
ajfa-99	162	27	set	set	NOUN
ajfa-99	162	28	of	of	ADP
ajfa-99	162	29	accounting	accounting	NOUN
ajfa-99	162	30	policies	policy	NOUN
ajfa-99	162	31	(	(	PUNCT
ajfa-99	162	32	warfield	warfield	PROPN
ajfa-99	162	33	et	et	PROPN
ajfa-99	162	34	al	al	PROPN
ajfa-99	162	35	.	.	PROPN
ajfa-99	162	36	,	,	PUNCT
ajfa-99	162	37	1995	1995	NUM
ajfa-99	162	38	)	)	PUNCT
ajfa-99	162	39	.	.	PUNCT
ajfa-99	163	1	managers	manager	NOUN
ajfa-99	163	2	also	also	ADV
ajfa-99	163	3	have	have	VERB
ajfa-99	163	4	such	such	ADJ
ajfa-99	163	5	flexibility	flexibility	NOUN
ajfa-99	163	6	when	when	SCONJ
ajfa-99	163	7	preparing	prepare	VERB
ajfa-99	163	8	quarterly	quarterly	ADJ
ajfa-99	163	9	reports	report	NOUN
ajfa-99	163	10	;	;	PUNCT
ajfa-99	163	11	thus	thus	ADV
ajfa-99	163	12	the	the	DET
ajfa-99	163	13	flexibility	flexibility	NOUN
ajfa-99	163	14	leads	lead	VERB
ajfa-99	163	15	to	to	ADP
ajfa-99	163	16	the	the	DET
ajfa-99	163	17	quarterly	quarterly	ADJ
ajfa-99	163	18	reports	report	NOUN
ajfa-99	163	19	being	be	AUX
ajfa-99	163	20	less	less	ADV
ajfa-99	163	21	informative	informative	ADJ
ajfa-99	163	22	(	(	PUNCT
ajfa-99	163	23	warfield	warfield	NOUN
ajfa-99	163	24	et	et	PROPN
ajfa-99	163	25	al	al	PROPN
ajfa-99	163	26	.	.	PROPN
ajfa-99	163	27	,	,	PUNCT
ajfa-99	163	28	1995	1995	NUM
ajfa-99	163	29	)	)	PUNCT
ajfa-99	163	30	.	.	PUNCT
ajfa-99	164	1	in	in	ADP
ajfa-99	164	2	order	order	NOUN
ajfa-99	164	3	to	to	PART
ajfa-99	164	4	effectively	effectively	ADV
ajfa-99	164	5	mitigate	mitigate	VERB
ajfa-99	164	6	agency	agency	NOUN
ajfa-99	164	7	problem	problem	NOUN
ajfa-99	164	8	,	,	PUNCT
ajfa-99	164	9	it	it	PRON
ajfa-99	164	10	is	be	AUX
ajfa-99	164	11	argued	argue	VERB
ajfa-99	164	12	that	that	SCONJ
ajfa-99	164	13	managers	manager	NOUN
ajfa-99	164	14	should	should	AUX
ajfa-99	164	15	hold	hold	VERB
ajfa-99	164	16	significant	significant	ADJ
ajfa-99	164	17	amount	amount	NOUN
ajfa-99	164	18	of	of	ADP
ajfa-99	164	19	shares	share	NOUN
ajfa-99	164	20	so	so	SCONJ
ajfa-99	164	21	that	that	SCONJ
ajfa-99	164	22	their	their	PRON
ajfa-99	164	23	interest	interest	NOUN
ajfa-99	164	24	and	and	CCONJ
ajfa-99	164	25	those	those	PRON
ajfa-99	164	26	of	of	ADP
ajfa-99	164	27	other	other	ADJ
ajfa-99	164	28	shareholders	shareholder	NOUN
ajfa-99	164	29	converge	converge	VERB
ajfa-99	164	30	.	.	PUNCT
ajfa-99	165	1	the	the	PRON
ajfa-99	165	2	higher	high	ADJ
ajfa-99	165	3	the	the	DET
ajfa-99	165	4	management	management	NOUN
ajfa-99	165	5	interest	interest	NOUN
ajfa-99	165	6	,	,	PUNCT
ajfa-99	165	7	the	the	DET
ajfa-99	165	8	more	more	ADV
ajfa-99	165	9	informative	informative	ADJ
ajfa-99	165	10	will	will	AUX
ajfa-99	165	11	be	be	AUX
ajfa-99	165	12	the	the	DET
ajfa-99	165	13	accounting	accounting	NOUN
ajfa-99	165	14	information	information	NOUN
ajfa-99	165	15	because	because	SCONJ
ajfa-99	165	16	of	of	ADP
ajfa-99	165	17	less	less	ADJ
ajfa-99	165	18	manipulation	manipulation	NOUN
ajfa-99	165	19	.	.	PUNCT
ajfa-99	166	1	the	the	DET
ajfa-99	166	2	relationship	relationship	NOUN
ajfa-99	166	3	,	,	PUNCT
ajfa-99	166	4	nevertheless	nevertheless	ADV
ajfa-99	166	5	,	,	PUNCT
ajfa-99	166	6	is	be	AUX
ajfa-99	166	7	not	not	PART
ajfa-99	166	8	monotonic	monotonic	ADJ
ajfa-99	166	9	the	the	DET
ajfa-99	166	10	relationship	relationship	NOUN
ajfa-99	166	11	between	between	ADP
ajfa-99	166	12	firm	firm	ADJ
ajfa-99	166	13	value	value	NOUN
ajfa-99	166	14	and	and	CCONJ
ajfa-99	166	15	management	management	NOUN
ajfa-99	166	16	ownership	ownership	NOUN
ajfa-99	166	17	is	be	AUX
ajfa-99	166	18	positive	positive	ADJ
ajfa-99	166	19	at	at	ADP
ajfa-99	166	20	the	the	DET
ajfa-99	166	21	lower	low	ADJ
ajfa-99	166	22	levels	level	NOUN
ajfa-99	166	23	and	and	CCONJ
ajfa-99	166	24	negative	negative	ADJ
ajfa-99	166	25	at	at	ADP
ajfa-99	166	26	higher	high	ADJ
ajfa-99	166	27	levels	level	NOUN
ajfa-99	166	28	(	(	PUNCT
ajfa-99	166	29	e.g.	e.g.	ADV
ajfa-99	166	30	morck	morck	PROPN
ajfa-99	166	31	et	et	PROPN
ajfa-99	166	32	al	al	PROPN
ajfa-99	166	33	.	.	PROPN
ajfa-99	166	34	,	,	PUNCT
ajfa-99	166	35	1988	1988	NUM
ajfa-99	166	36	;	;	PUNCT
ajfa-99	166	37	mcconnell	mcconnell	PROPN
ajfa-99	166	38	and	and	CCONJ
ajfa-99	166	39	servaes	servaes	NOUN
ajfa-99	166	40	,	,	PUNCT
ajfa-99	166	41	1990	1990	NUM
ajfa-99	166	42	)	)	PUNCT
ajfa-99	166	43	.	.	PUNCT
ajfa-99	167	1	therefore	therefore	ADV
ajfa-99	167	2	,	,	PUNCT
ajfa-99	167	3	agency	agency	NOUN
ajfa-99	167	4	theory	theory	NOUN
ajfa-99	167	5	is	be	AUX
ajfa-99	167	6	in	in	ADP
ajfa-99	167	7	conflict	conflict	NOUN
ajfa-99	167	8	with	with	ADP
ajfa-99	167	9	management	management	NOUN
ajfa-99	167	10	entrenchment	entrenchment	NOUN
ajfa-99	167	11	theory	theory	NOUN
ajfa-99	167	12	and	and	CCONJ
ajfa-99	167	13	information	information	NOUN
ajfa-99	167	14	argument	argument	NOUN
ajfa-99	167	15	.	.	PUNCT
ajfa-99	168	1	further	far	ADV
ajfa-99	168	2	,	,	PUNCT
ajfa-99	168	3	the	the	DET
ajfa-99	168	4	evidence	evidence	NOUN
ajfa-99	168	5	provided	provide	VERB
ajfa-99	168	6	by	by	ADP
ajfa-99	168	7	fan	fan	PROPN
ajfa-99	168	8	and	and	CCONJ
ajfa-99	168	9	wong	wong	PROPN
ajfa-99	168	10	(	(	PUNCT
ajfa-99	168	11	2002	2002	NUM
ajfa-99	168	12	)	)	PUNCT
ajfa-99	168	13	,	,	PUNCT
ajfa-99	168	14	in	in	ADP
ajfa-99	168	15	which	which	PRON
ajfa-99	168	16	malaysian	malaysian	ADJ
ajfa-99	168	17	companies	company	NOUN
ajfa-99	168	18	are	be	AUX
ajfa-99	168	19	included	include	VERB
ajfa-99	168	20	in	in	ADP
ajfa-99	168	21	their	their	PRON
ajfa-99	168	22	sample	sample	NOUN
ajfa-99	168	23	,	,	PUNCT
ajfa-99	168	24	reveals	reveal	VERB
ajfa-99	168	25	that	that	SCONJ
ajfa-99	168	26	the	the	DET
ajfa-99	168	27	informativeness	informativeness	NOUN
ajfa-99	168	28	of	of	ADP
ajfa-99	168	29	earnings	earning	NOUN
ajfa-99	168	30	is	be	AUX
ajfa-99	168	31	significantly	significantly	ADV
ajfa-99	168	32	lower	low	ADJ
ajfa-99	168	33	when	when	SCONJ
ajfa-99	168	34	voting	voting	NOUN
ajfa-99	168	35	rights	right	NOUN
ajfa-99	168	36	(	(	PUNCT
ajfa-99	168	37	i.e.	i.e.	X
ajfa-99	168	38	control	control	NOUN
ajfa-99	168	39	)	)	PUNCT
ajfa-99	168	40	of	of	ADP
ajfa-99	168	41	the	the	DET
ajfa-99	168	42	ultimate	ultimate	ADJ
ajfa-99	168	43	shareholder	shareholder	NOUN
ajfa-99	168	44	are	be	AUX
ajfa-99	168	45	high	high	ADJ
ajfa-99	168	46	.	.	PUNCT
ajfa-99	169	1	this	this	DET
ajfa-99	169	2	evidence	evidence	NOUN
ajfa-99	169	3	appears	appear	VERB
ajfa-99	169	4	to	to	PART
ajfa-99	169	5	be	be	AUX
ajfa-99	169	6	consistent	consistent	ADJ
ajfa-99	169	7	with	with	ADP
ajfa-99	169	8	management	management	NOUN
ajfa-99	169	9	entrenchment	entrenchment	NOUN
ajfa-99	169	10	theory	theory	NOUN
ajfa-99	169	11	and	and	CCONJ
ajfa-99	169	12	the	the	DET
ajfa-99	169	13	information	information	NOUN
ajfa-99	169	14	argument	argument	NOUN
ajfa-99	169	15	,	,	PUNCT
ajfa-99	169	16	but	but	CCONJ
ajfa-99	169	17	inconsistent	inconsistent	ADJ
ajfa-99	169	18	with	with	ADP
ajfa-99	169	19	agency	agency	NOUN
ajfa-99	169	20	theory	theory	NOUN
ajfa-99	169	21	.	.	PUNCT
ajfa-99	170	1	previous	previous	ADJ
ajfa-99	170	2	studies	study	NOUN
ajfa-99	170	3	in	in	ADP
ajfa-99	170	4	malaysia	malaysia	PROPN
ajfa-99	170	5	(	(	PUNCT
ajfa-99	170	6	e.g.	e.g.	ADV
ajfa-99	170	7	abdullah	abdullah	PROPN
ajfa-99	170	8	et	et	PROPN
ajfa-99	170	9	al	al	PROPN
ajfa-99	170	10	.	.	PROPN
ajfa-99	170	11	,	,	PUNCT
ajfa-99	170	12	2002	2002	NUM
ajfa-99	170	13	)	)	PUNCT
ajfa-99	170	14	also	also	ADV
ajfa-99	170	15	fail	fail	VERB
ajfa-99	170	16	to	to	PART
ajfa-99	170	17	confirm	confirm	VERB
ajfa-99	170	18	the	the	DET
ajfa-99	170	19	importance	importance	NOUN
ajfa-99	170	20	of	of	ADP
ajfa-99	170	21	agency	agency	NOUN
ajfa-99	170	22	theory	theory	NOUN
ajfa-99	170	23	in	in	ADP
ajfa-99	170	24	explaining	explain	VERB
ajfa-99	170	25	management‟s	management‟s	PRON
ajfa-99	170	26	income	income	NOUN
ajfa-99	170	27	smoothing	smoothing	NOUN
ajfa-99	170	28	incentives	incentive	NOUN
ajfa-99	170	29	.	.	PUNCT
ajfa-99	171	1	the	the	DET
ajfa-99	171	2	ownership	ownership	NOUN
ajfa-99	171	3	pattern	pattern	NOUN
ajfa-99	171	4	in	in	ADP
ajfa-99	171	5	malaysia	malaysia	PROPN
ajfa-99	171	6	,	,	PUNCT
ajfa-99	171	7	which	which	PRON
ajfa-99	171	8	is	be	AUX
ajfa-99	171	9	closely	closely	ADV
ajfa-99	171	10	held	hold	VERB
ajfa-99	171	11	,	,	PUNCT
ajfa-99	171	12	as	as	SCONJ
ajfa-99	171	13	opposed	oppose	VERB
ajfa-99	171	14	to	to	ADP
ajfa-99	171	15	a	a	DET
ajfa-99	171	16	widely	widely	ADV
ajfa-99	171	17	-	-	PUNCT
ajfa-99	171	18	dispersed	disperse	VERB
ajfa-99	171	19	ownership	ownership	NOUN
ajfa-99	171	20	pattern	pattern	NOUN
ajfa-99	171	21	in	in	ADP
ajfa-99	171	22	the	the	DET
ajfa-99	171	23	us	us	PROPN
ajfa-99	171	24	and	and	CCONJ
ajfa-99	171	25	where	where	SCONJ
ajfa-99	171	26	agency	agency	NOUN
ajfa-99	171	27	theory	theory	NOUN
ajfa-99	171	28	was	be	AUX
ajfa-99	171	29	first	first	ADV
ajfa-99	171	30	developed	develop	VERB
ajfa-99	171	31	,	,	PUNCT
ajfa-99	171	32	contributes	contribute	VERB
ajfa-99	171	33	to	to	ADP
ajfa-99	171	34	evidence	evidence	NOUN
ajfa-99	171	35	not	not	PART
ajfa-99	171	36	supporting	support	VERB
ajfa-99	171	37	agency	agency	NOUN
ajfa-99	171	38	theory	theory	NOUN
ajfa-99	171	39	.	.	PUNCT
ajfa-99	172	1	based	base	VERB
ajfa-99	172	2	on	on	ADP
ajfa-99	172	3	the	the	DET
ajfa-99	172	4	evidence	evidence	NOUN
ajfa-99	172	5	of	of	ADP
ajfa-99	172	6	fan	fan	PROPN
ajfa-99	172	7	and	and	CCONJ
ajfa-99	172	8	wong	wong	PROPN
ajfa-99	172	9	(	(	PUNCT
ajfa-99	172	10	2002	2002	NUM
ajfa-99	172	11	)	)	PUNCT
ajfa-99	172	12	,	,	PUNCT
ajfa-99	172	13	and	and	CCONJ
ajfa-99	172	14	in	in	ADP
ajfa-99	172	15	line	line	NOUN
ajfa-99	172	16	with	with	ADP
ajfa-99	172	17	information	information	NOUN
ajfa-99	172	18	theory	theory	NOUN
ajfa-99	172	19	and	and	CCONJ
ajfa-99	172	20	management	management	NOUN
ajfa-99	172	21	entrenchment	entrenchment	NOUN
ajfa-99	172	22	theory	theory	NOUN
ajfa-99	172	23	,	,	PUNCT
ajfa-99	172	24	this	this	DET
ajfa-99	172	25	study	study	NOUN
ajfa-99	172	26	hypothesizes	hypothesize	VERB
ajfa-99	172	27	that	that	SCONJ
ajfa-99	172	28	the	the	DET
ajfa-99	172	29	concentration	concentration	NOUN
ajfa-99	172	30	of	of	ADP
ajfa-99	172	31	ownership	ownership	NOUN
ajfa-99	172	32	by	by	ADP
ajfa-99	172	33	management	management	NOUN
ajfa-99	172	34	is	be	AUX
ajfa-99	172	35	positively	positively	ADV
ajfa-99	172	36	associated	associate	VERB
ajfa-99	172	37	with	with	ADP
ajfa-99	172	38	the	the	DET
ajfa-99	172	39	deferment	deferment	NOUN
ajfa-99	172	40	of	of	ADP
ajfa-99	172	41	eis	eis	PROPN
ajfa-99	172	42	to	to	ADP
ajfa-99	172	43	the	the	DET
ajfa-99	172	44	final	final	ADJ
ajfa-99	172	45	quarter	quarter	NOUN
ajfa-99	172	46	.	.	PUNCT
ajfa-99	173	1	concentration	concentration	NOUN
ajfa-99	173	2	of	of	ADP
ajfa-99	173	3	ownership	ownership	NOUN
ajfa-99	173	4	is	be	AUX
ajfa-99	173	5	observed	observe	VERB
ajfa-99	173	6	from	from	ADP
ajfa-99	173	7	two	two	NUM
ajfa-99	173	8	perspectives	perspective	NOUN
ajfa-99	173	9	–	–	PUNCT
ajfa-99	173	10	management	management	NOUN
ajfa-99	173	11	interest	interest	NOUN
ajfa-99	173	12	and	and	CCONJ
ajfa-99	173	13	family	family	NOUN
ajfa-99	173	14	ownership	ownership	NOUN
ajfa-99	173	15	.	.	PUNCT
ajfa-99	174	1	management	management	NOUN
ajfa-99	174	2	interest	interest	NOUN
ajfa-99	174	3	is	be	AUX
ajfa-99	174	4	measured	measure	VERB
ajfa-99	174	5	by	by	ADP
ajfa-99	174	6	the	the	DET
ajfa-99	174	7	percentage	percentage	NOUN
ajfa-99	174	8	of	of	ADP
ajfa-99	174	9	shares	share	NOUN
ajfa-99	174	10	owned	own	VERB
ajfa-99	174	11	by	by	ADP
ajfa-99	174	12	management	management	NOUN
ajfa-99	174	13	.	.	PUNCT
ajfa-99	175	1	as	as	ADP
ajfa-99	175	2	for	for	ADP
ajfa-99	175	3	family	family	NOUN
ajfa-99	175	4	ownership	ownership	NOUN
ajfa-99	175	5	,	,	PUNCT
ajfa-99	175	6	companies	company	NOUN
ajfa-99	175	7	are	be	AUX
ajfa-99	175	8	classified	classify	VERB
ajfa-99	175	9	into	into	ADP
ajfa-99	175	10	family	family	NOUN
ajfa-99	175	11	controlled	control	VERB
ajfa-99	175	12	and	and	CCONJ
ajfa-99	175	13	non	non	ADJ
ajfa-99	175	14	-	-	ADJ
ajfa-99	175	15	family	family	NOUN
ajfa-99	175	16	controlled	control	VERB
ajfa-99	175	17	.	.	PUNCT
ajfa-99	176	1	the	the	DET
ajfa-99	176	2	classification	classification	NOUN
ajfa-99	176	3	is	be	AUX
ajfa-99	176	4	achieved	achieve	VERB
ajfa-99	176	5	by	by	ADP
ajfa-99	176	6	examining	examine	VERB
ajfa-99	176	7	the	the	DET
ajfa-99	176	8	composition	composition	NOUN
ajfa-99	176	9	of	of	ADP
ajfa-99	176	10	the	the	DET
ajfa-99	176	11	board	board	NOUN
ajfa-99	176	12	of	of	ADP
ajfa-99	176	13	directors	director	NOUN
ajfa-99	176	14	.	.	PUNCT
ajfa-99	177	1	if	if	SCONJ
ajfa-99	177	2	the	the	DET
ajfa-99	177	3	family	family	NOUN
ajfa-99	177	4	of	of	ADP
ajfa-99	177	5	the	the	DET
ajfa-99	177	6	substantial	substantial	ADJ
ajfa-99	177	7	shareholder	shareholder	NOUN
ajfa-99	177	8	dominates	dominate	VERB
ajfa-99	177	9	the	the	DET
ajfa-99	177	10	board	board	NOUN
ajfa-99	177	11	of	of	ADP
ajfa-99	177	12	directors	director	NOUN
ajfa-99	177	13	,	,	PUNCT
ajfa-99	177	14	the	the	DET
ajfa-99	177	15	firm	firm	NOUN
ajfa-99	177	16	is	be	AUX
ajfa-99	177	17	said	say	VERB
ajfa-99	177	18	to	to	PART
ajfa-99	177	19	be	be	AUX
ajfa-99	177	20	family	family	NOUN
ajfa-99	177	21	-	-	PUNCT
ajfa-99	177	22	controlled	control	VERB
ajfa-99	177	23	[	[	X
ajfa-99	177	24	2	2	NUM
ajfa-99	177	25	]	]	PUNCT
ajfa-99	177	26	.	.	PUNCT
ajfa-99	178	1	a	a	DET
ajfa-99	178	2	firm	firm	NOUN
ajfa-99	178	3	is	be	AUX
ajfa-99	178	4	deemed	deem	VERB
ajfa-99	178	5	to	to	PART
ajfa-99	178	6	be	be	AUX
ajfa-99	178	7	dominated	dominate	VERB
ajfa-99	178	8	by	by	ADP
ajfa-99	178	9	the	the	DET
ajfa-99	178	10	family	family	NOUN
ajfa-99	178	11	of	of	ADP
ajfa-99	178	12	a	a	DET
ajfa-99	178	13	substantial	substantial	ADJ
ajfa-99	178	14	shareholder	shareholder	NOUN
ajfa-99	178	15	if	if	SCONJ
ajfa-99	178	16	the	the	DET
ajfa-99	178	17	family	family	NOUN
ajfa-99	178	18	represents	represent	VERB
ajfa-99	178	19	at	at	ADV
ajfa-99	178	20	least	least	ADV
ajfa-99	178	21	thirty	thirty	NUM
ajfa-99	178	22	percent	percent	NOUN
ajfa-99	178	23	of	of	ADP
ajfa-99	178	24	the	the	DET
ajfa-99	178	25	board	board	NOUN
ajfa-99	178	26	of	of	ADP
ajfa-99	178	27	directors	director	NOUN
ajfa-99	178	28	.	.	PUNCT
ajfa-99	179	1	a	a	DET
ajfa-99	179	2	value	value	NOUN
ajfa-99	179	3	of	of	ADP
ajfa-99	179	4	“	"	PUNCT
ajfa-99	179	5	1	1	NUM
ajfa-99	179	6	”	"	PUNCT
ajfa-99	179	7	is	be	AUX
ajfa-99	179	8	given	give	VERB
ajfa-99	179	9	if	if	SCONJ
ajfa-99	179	10	the	the	DET
ajfa-99	179	11	firm	firm	NOUN
ajfa-99	179	12	is	be	AUX
ajfa-99	179	13	family	family	NOUN
ajfa-99	179	14	-	-	PUNCT
ajfa-99	179	15	controlled	control	VERB
ajfa-99	179	16	and	and	CCONJ
ajfa-99	179	17	a	a	DET
ajfa-99	179	18	value	value	NOUN
ajfa-99	179	19	of	of	ADP
ajfa-99	179	20	“	"	PUNCT
ajfa-99	179	21	0	0	NUM
ajfa-99	179	22	”	"	PUNCT
ajfa-99	179	23	if	if	SCONJ
ajfa-99	179	24	it	it	PRON
ajfa-99	179	25	is	be	AUX
ajfa-99	179	26	not	not	PART
ajfa-99	179	27	family	family	NOUN
ajfa-99	179	28	-	-	PUNCT
ajfa-99	179	29	controlled	control	VERB
ajfa-99	179	30	.	.	PUNCT
ajfa-99	180	1	based	base	VERB
ajfa-99	180	2	on	on	ADP
ajfa-99	180	3	the	the	DET
ajfa-99	180	4	above	above	ADJ
ajfa-99	180	5	discussion	discussion	NOUN
ajfa-99	180	6	,	,	PUNCT
ajfa-99	180	7	the	the	DET
ajfa-99	180	8	following	follow	VERB
ajfa-99	180	9	hypotheses	hypothesis	NOUN
ajfa-99	180	10	are	be	AUX
ajfa-99	180	11	tested	test	VERB
ajfa-99	180	12	:	:	PUNCT
ajfa-99	180	13	h3	h3	NOUN
ajfa-99	180	14	:	:	PUNCT
ajfa-99	180	15	companies	company	NOUN
ajfa-99	180	16	with	with	ADP
ajfa-99	180	17	higher	high	ADJ
ajfa-99	180	18	concentration	concentration	NOUN
ajfa-99	180	19	of	of	ADP
ajfa-99	180	20	ownership	ownership	NOUN
ajfa-99	180	21	by	by	ADP
ajfa-99	180	22	management	management	NOUN
ajfa-99	180	23	are	be	AUX
ajfa-99	180	24	more	more	ADV
ajfa-99	180	25	likely	likely	ADJ
ajfa-99	180	26	to	to	PART
ajfa-99	180	27	defer	defer	VERB
ajfa-99	180	28	eis	eis	PROPN
ajfa-99	180	29	to	to	ADP
ajfa-99	180	30	the	the	DET
ajfa-99	180	31	final	final	ADJ
ajfa-99	180	32	quarter	quarter	NOUN
ajfa-99	180	33	.	.	PUNCT
ajfa-99	181	1	asian	asian	ADJ
ajfa-99	181	2	journal	journal	PROPN
ajfa-99	181	3	of	of	ADP
ajfa-99	181	4	finance	finance	PROPN
ajfa-99	181	5	&	&	CCONJ
ajfa-99	181	6	accounting	accounting	PROPN
ajfa-99	181	7	issn	issn	PROPN
ajfa-99	181	8	1946	1946	NUM
ajfa-99	181	9	-	-	PUNCT
ajfa-99	181	10	052x	052x	NOUN
ajfa-99	181	11	2009	2009	NUM
ajfa-99	181	12	,	,	PUNCT
ajfa-99	181	13	vol	vol	NOUN
ajfa-99	181	14	.	.	PROPN
ajfa-99	181	15	1	1	NUM
ajfa-99	181	16	,	,	PUNCT
ajfa-99	181	17	no	no	INTJ
ajfa-99	181	18	.	.	NOUN
ajfa-99	181	19	2	2	NUM
ajfa-99	181	20	:	:	PUNCT
ajfa-99	181	21	e3	e3	VERB
ajfa-99	181	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	181	23	62	62	NUM
ajfa-99	181	24	h4	h4	NOUN
ajfa-99	181	25	:	:	PUNCT
ajfa-99	181	26	family	family	NOUN
ajfa-99	181	27	-	-	PUNCT
ajfa-99	181	28	controlled	control	VERB
ajfa-99	181	29	firms	firm	NOUN
ajfa-99	181	30	are	be	AUX
ajfa-99	181	31	more	more	ADV
ajfa-99	181	32	likely	likely	ADJ
ajfa-99	181	33	to	to	PART
ajfa-99	181	34	defer	defer	VERB
ajfa-99	181	35	the	the	DET
ajfa-99	181	36	reporting	reporting	NOUN
ajfa-99	181	37	of	of	ADP
ajfa-99	181	38	eis	eis	PROPN
ajfa-99	181	39	to	to	ADP
ajfa-99	181	40	the	the	DET
ajfa-99	181	41	final	final	ADJ
ajfa-99	181	42	quarter	quarter	NOUN
ajfa-99	181	43	.	.	PUNCT
ajfa-99	182	1	3.3	3.3	NUM
ajfa-99	182	2	eis	eis	NOUN
ajfa-99	182	3	and	and	CCONJ
ajfa-99	182	4	other	other	ADJ
ajfa-99	182	5	firm	firm	ADJ
ajfa-99	182	6	characteristics	characteristic	NOUN
ajfa-99	182	7	we	we	PRON
ajfa-99	182	8	further	far	ADV
ajfa-99	182	9	predict	predict	VERB
ajfa-99	182	10	that	that	SCONJ
ajfa-99	182	11	the	the	DET
ajfa-99	182	12	deferment	deferment	NOUN
ajfa-99	182	13	of	of	ADP
ajfa-99	182	14	eis	eis	PROPN
ajfa-99	182	15	to	to	ADP
ajfa-99	182	16	the	the	DET
ajfa-99	182	17	final	final	ADJ
ajfa-99	182	18	quarter	quarter	NOUN
ajfa-99	182	19	is	be	AUX
ajfa-99	182	20	associated	associate	VERB
ajfa-99	182	21	with	with	ADP
ajfa-99	182	22	size	size	NOUN
ajfa-99	182	23	,	,	PUNCT
ajfa-99	182	24	profitability	profitability	NOUN
ajfa-99	182	25	,	,	PUNCT
ajfa-99	182	26	leverage	leverage	NOUN
ajfa-99	182	27	and	and	CCONJ
ajfa-99	182	28	board	board	NOUN
ajfa-99	182	29	listing	list	VERB
ajfa-99	182	30	status	status	NOUN
ajfa-99	182	31	of	of	ADP
ajfa-99	182	32	a	a	DET
ajfa-99	182	33	company	company	NOUN
ajfa-99	182	34	.	.	PUNCT
ajfa-99	183	1	ettredge	ettredge	PROPN
ajfa-99	183	2	et	et	PROPN
ajfa-99	183	3	al	al	PROPN
ajfa-99	183	4	.	.	PROPN
ajfa-99	184	1	(	(	PUNCT
ajfa-99	184	2	1994	1994	NUM
ajfa-99	184	3	)	)	PUNCT
ajfa-99	184	4	provide	provide	VERB
ajfa-99	184	5	evidence	evidence	NOUN
ajfa-99	184	6	that	that	SCONJ
ajfa-99	184	7	size	size	NOUN
ajfa-99	184	8	is	be	AUX
ajfa-99	184	9	negatively	negatively	ADV
ajfa-99	184	10	associated	associate	VERB
ajfa-99	184	11	with	with	ADP
ajfa-99	184	12	the	the	DET
ajfa-99	184	13	extent	extent	NOUN
ajfa-99	184	14	of	of	ADP
ajfa-99	184	15	adjustments	adjustment	NOUN
ajfa-99	184	16	made	make	VERB
ajfa-99	184	17	in	in	ADP
ajfa-99	184	18	the	the	DET
ajfa-99	184	19	fourth	fourth	ADJ
ajfa-99	184	20	quarter	quarter	NOUN
ajfa-99	184	21	,	,	PUNCT
ajfa-99	184	22	and	and	CCONJ
ajfa-99	184	23	kinney	kinney	PROPN
ajfa-99	184	24	and	and	CCONJ
ajfa-99	184	25	mcdaniel	mcdaniel	PROPN
ajfa-99	184	26	(	(	PUNCT
ajfa-99	184	27	1989	1989	NUM
ajfa-99	184	28	)	)	PUNCT
ajfa-99	184	29	show	show	VERB
ajfa-99	184	30	that	that	DET
ajfa-99	184	31	size	size	NOUN
ajfa-99	184	32	of	of	ADP
ajfa-99	184	33	a	a	DET
ajfa-99	184	34	company	company	NOUN
ajfa-99	184	35	is	be	AUX
ajfa-99	184	36	negatively	negatively	ADV
ajfa-99	184	37	associated	associate	VERB
ajfa-99	184	38	with	with	ADP
ajfa-99	184	39	the	the	DET
ajfa-99	184	40	number	number	NOUN
ajfa-99	184	41	of	of	ADP
ajfa-99	184	42	errors	error	NOUN
ajfa-99	184	43	found	find	VERB
ajfa-99	184	44	in	in	ADP
ajfa-99	184	45	the	the	DET
ajfa-99	184	46	quarterly	quarterly	ADJ
ajfa-99	184	47	reports	report	NOUN
ajfa-99	184	48	.	.	PUNCT
ajfa-99	185	1	reports	report	NOUN
ajfa-99	185	2	of	of	ADP
ajfa-99	185	3	smaller	small	ADJ
ajfa-99	185	4	firms	firm	NOUN
ajfa-99	185	5	are	be	AUX
ajfa-99	185	6	argued	argue	VERB
ajfa-99	185	7	to	to	PART
ajfa-99	185	8	contain	contain	VERB
ajfa-99	185	9	more	more	ADJ
ajfa-99	185	10	errors	error	NOUN
ajfa-99	185	11	than	than	SCONJ
ajfa-99	185	12	are	be	AUX
ajfa-99	185	13	those	those	PRON
ajfa-99	185	14	of	of	ADP
ajfa-99	185	15	larger	large	ADJ
ajfa-99	185	16	firms	firm	NOUN
ajfa-99	185	17	.	.	PUNCT
ajfa-99	186	1	kinney	kinney	PROPN
ajfa-99	186	2	and	and	CCONJ
ajfa-99	186	3	mcdaniel	mcdaniel	PROPN
ajfa-99	186	4	(	(	PUNCT
ajfa-99	186	5	1989	1989	NUM
ajfa-99	186	6	)	)	PUNCT
ajfa-99	186	7	offer	offer	VERB
ajfa-99	186	8	two	two	NUM
ajfa-99	186	9	reasons	reason	NOUN
ajfa-99	186	10	why	why	SCONJ
ajfa-99	186	11	smaller	small	ADJ
ajfa-99	186	12	companies	company	NOUN
ajfa-99	186	13	are	be	AUX
ajfa-99	186	14	expected	expect	VERB
ajfa-99	186	15	to	to	PART
ajfa-99	186	16	have	have	VERB
ajfa-99	186	17	more	more	ADJ
ajfa-99	186	18	errors	error	NOUN
ajfa-99	186	19	.	.	PUNCT
ajfa-99	187	1	first	first	ADV
ajfa-99	187	2	,	,	PUNCT
ajfa-99	187	3	larger	large	ADJ
ajfa-99	187	4	firms	firm	NOUN
ajfa-99	187	5	are	be	AUX
ajfa-99	187	6	more	more	ADV
ajfa-99	187	7	likely	likely	ADJ
ajfa-99	187	8	to	to	PART
ajfa-99	187	9	have	have	VERB
ajfa-99	187	10	internal	internal	ADJ
ajfa-99	187	11	audit	audit	NOUN
ajfa-99	187	12	teams	team	NOUN
ajfa-99	187	13	whose	whose	DET
ajfa-99	187	14	activities	activity	NOUN
ajfa-99	187	15	might	might	AUX
ajfa-99	187	16	reduce	reduce	VERB
ajfa-99	187	17	the	the	DET
ajfa-99	187	18	incidence	incidence	NOUN
ajfa-99	187	19	of	of	ADP
ajfa-99	187	20	errors	error	NOUN
ajfa-99	187	21	in	in	ADP
ajfa-99	187	22	quarterly	quarterly	ADJ
ajfa-99	187	23	reports	report	NOUN
ajfa-99	187	24	.	.	PUNCT
ajfa-99	188	1	smaller	small	ADJ
ajfa-99	188	2	firms	firm	NOUN
ajfa-99	188	3	,	,	PUNCT
ajfa-99	188	4	on	on	ADP
ajfa-99	188	5	the	the	DET
ajfa-99	188	6	other	other	ADJ
ajfa-99	188	7	hand	hand	NOUN
ajfa-99	188	8	,	,	PUNCT
ajfa-99	188	9	would	would	AUX
ajfa-99	188	10	be	be	AUX
ajfa-99	188	11	more	more	ADV
ajfa-99	188	12	likely	likely	ADJ
ajfa-99	188	13	to	to	PART
ajfa-99	188	14	depend	depend	VERB
ajfa-99	188	15	on	on	ADP
ajfa-99	188	16	external	external	ADJ
ajfa-99	188	17	auditors	auditor	NOUN
ajfa-99	188	18	for	for	ADP
ajfa-99	188	19	error	error	NOUN
ajfa-99	188	20	detection	detection	NOUN
ajfa-99	188	21	.	.	PUNCT
ajfa-99	189	1	second	second	ADJ
ajfa-99	189	2	,	,	PUNCT
ajfa-99	189	3	size	size	NOUN
ajfa-99	189	4	has	have	AUX
ajfa-99	189	5	often	often	ADV
ajfa-99	189	6	been	be	AUX
ajfa-99	189	7	associated	associate	VERB
ajfa-99	189	8	with	with	ADP
ajfa-99	189	9	the	the	DET
ajfa-99	189	10	quality	quality	NOUN
ajfa-99	189	11	of	of	ADP
ajfa-99	189	12	internal	internal	ADJ
ajfa-99	189	13	control	control	NOUN
ajfa-99	189	14	of	of	ADP
ajfa-99	189	15	a	a	DET
ajfa-99	189	16	firm	firm	NOUN
ajfa-99	189	17	.	.	PUNCT
ajfa-99	190	1	larger	large	ADJ
ajfa-99	190	2	firms	firm	NOUN
ajfa-99	190	3	are	be	AUX
ajfa-99	190	4	expected	expect	VERB
ajfa-99	190	5	to	to	PART
ajfa-99	190	6	have	have	VERB
ajfa-99	190	7	better	well	ADJ
ajfa-99	190	8	internal	internal	ADJ
ajfa-99	190	9	controls	control	NOUN
ajfa-99	190	10	than	than	ADP
ajfa-99	190	11	smaller	small	ADJ
ajfa-99	190	12	firms	firm	NOUN
ajfa-99	190	13	.	.	PUNCT
ajfa-99	191	1	kinney	kinney	PROPN
ajfa-99	191	2	and	and	CCONJ
ajfa-99	191	3	mcdaniel	mcdaniel	PROPN
ajfa-99	191	4	(	(	PUNCT
ajfa-99	191	5	1989	1989	NUM
ajfa-99	191	6	)	)	PUNCT
ajfa-99	191	7	contend	contend	VERB
ajfa-99	191	8	that	that	SCONJ
ajfa-99	191	9	financially	financially	ADV
ajfa-99	191	10	troubled	troubled	ADJ
ajfa-99	191	11	firms	firm	NOUN
ajfa-99	191	12	are	be	AUX
ajfa-99	191	13	more	more	ADV
ajfa-99	191	14	likely	likely	ADJ
ajfa-99	191	15	to	to	PART
ajfa-99	191	16	“	"	PUNCT
ajfa-99	191	17	window	window	NOUN
ajfa-99	191	18	dress	dress	NOUN
ajfa-99	191	19	”	"	PUNCT
ajfa-99	191	20	in	in	ADP
ajfa-99	191	21	an	an	DET
ajfa-99	191	22	attempt	attempt	NOUN
ajfa-99	191	23	to	to	PART
ajfa-99	191	24	hide	hide	VERB
ajfa-99	191	25	their	their	PRON
ajfa-99	191	26	financial	financial	ADJ
ajfa-99	191	27	problems	problem	NOUN
ajfa-99	191	28	.	.	PUNCT
ajfa-99	192	1	they	they	PRON
ajfa-99	192	2	hypothesize	hypothesize	VERB
ajfa-99	192	3	and	and	CCONJ
ajfa-99	192	4	find	find	VERB
ajfa-99	192	5	that	that	PRON
ajfa-99	192	6	profitability	profitability	NOUN
ajfa-99	192	7	of	of	ADP
ajfa-99	192	8	a	a	DET
ajfa-99	192	9	company	company	NOUN
ajfa-99	192	10	is	be	AUX
ajfa-99	192	11	negatively	negatively	ADV
ajfa-99	192	12	associated	associate	VERB
ajfa-99	192	13	with	with	ADP
ajfa-99	192	14	the	the	DET
ajfa-99	192	15	number	number	NOUN
ajfa-99	192	16	of	of	ADP
ajfa-99	192	17	errors	error	NOUN
ajfa-99	192	18	found	find	VERB
ajfa-99	192	19	in	in	ADP
ajfa-99	192	20	the	the	DET
ajfa-99	192	21	quarterly	quarterly	ADJ
ajfa-99	192	22	reports	report	NOUN
ajfa-99	192	23	.	.	PUNCT
ajfa-99	193	1	in	in	ADP
ajfa-99	193	2	addition	addition	NOUN
ajfa-99	193	3	,	,	PUNCT
ajfa-99	193	4	they	they	PRON
ajfa-99	193	5	also	also	ADV
ajfa-99	193	6	conjecture	conjecture	VERB
ajfa-99	193	7	that	that	SCONJ
ajfa-99	193	8	leverage	leverage	NOUN
ajfa-99	193	9	is	be	AUX
ajfa-99	193	10	positively	positively	ADV
ajfa-99	193	11	related	relate	VERB
ajfa-99	193	12	to	to	ADP
ajfa-99	193	13	the	the	DET
ajfa-99	193	14	number	number	NOUN
ajfa-99	193	15	of	of	ADP
ajfa-99	193	16	errors	error	NOUN
ajfa-99	193	17	.	.	PUNCT
ajfa-99	194	1	this	this	PRON
ajfa-99	194	2	is	be	AUX
ajfa-99	194	3	because	because	SCONJ
ajfa-99	194	4	the	the	PRON
ajfa-99	194	5	higher	high	ADJ
ajfa-99	194	6	the	the	DET
ajfa-99	194	7	ratio	ratio	NOUN
ajfa-99	194	8	of	of	ADP
ajfa-99	194	9	debt	debt	NOUN
ajfa-99	194	10	to	to	ADP
ajfa-99	194	11	total	total	ADJ
ajfa-99	194	12	assets	asset	NOUN
ajfa-99	194	13	,	,	PUNCT
ajfa-99	194	14	the	the	PRON
ajfa-99	194	15	higher	high	ADJ
ajfa-99	194	16	the	the	DET
ajfa-99	194	17	risk	risk	NOUN
ajfa-99	194	18	of	of	ADP
ajfa-99	194	19	failure	failure	NOUN
ajfa-99	194	20	.	.	PUNCT
ajfa-99	195	1	kinney	kinney	PROPN
ajfa-99	195	2	and	and	CCONJ
ajfa-99	195	3	mcdaniel	mcdaniel	PROPN
ajfa-99	195	4	(	(	PUNCT
ajfa-99	195	5	1989	1989	NUM
ajfa-99	195	6	)	)	PUNCT
ajfa-99	195	7	provide	provide	VERB
ajfa-99	195	8	evidence	evidence	NOUN
ajfa-99	195	9	to	to	PART
ajfa-99	195	10	support	support	VERB
ajfa-99	195	11	their	their	PRON
ajfa-99	195	12	contention	contention	NOUN
ajfa-99	195	13	.	.	PUNCT
ajfa-99	196	1	additionally	additionally	ADV
ajfa-99	196	2	,	,	PUNCT
ajfa-99	196	3	one	one	NUM
ajfa-99	196	4	distinctive	distinctive	ADJ
ajfa-99	196	5	feature	feature	NOUN
ajfa-99	196	6	of	of	ADP
ajfa-99	196	7	the	the	DET
ajfa-99	196	8	bursa	bursa	NOUN
ajfa-99	196	9	malaysia	malaysia	PROPN
ajfa-99	196	10	is	be	AUX
ajfa-99	196	11	that	that	SCONJ
ajfa-99	196	12	it	it	PRON
ajfa-99	196	13	has	have	VERB
ajfa-99	196	14	two	two	NUM
ajfa-99	196	15	boards	board	NOUN
ajfa-99	196	16	:	:	PUNCT
ajfa-99	196	17	the	the	DET
ajfa-99	196	18	main	main	ADJ
ajfa-99	196	19	board	board	NOUN
ajfa-99	196	20	and	and	CCONJ
ajfa-99	196	21	the	the	DET
ajfa-99	196	22	second	second	ADJ
ajfa-99	196	23	board	board	NOUN
ajfa-99	196	24	.	.	PUNCT
ajfa-99	197	1	companies	company	NOUN
ajfa-99	197	2	in	in	ADP
ajfa-99	197	3	the	the	DET
ajfa-99	197	4	two	two	NUM
ajfa-99	197	5	boards	board	NOUN
ajfa-99	197	6	are	be	AUX
ajfa-99	197	7	differentiated	differentiate	VERB
ajfa-99	197	8	by	by	ADP
ajfa-99	197	9	the	the	DET
ajfa-99	197	10	number	number	NOUN
ajfa-99	197	11	of	of	ADP
ajfa-99	197	12	shares	share	NOUN
ajfa-99	197	13	being	be	AUX
ajfa-99	197	14	traded	trade	VERB
ajfa-99	197	15	on	on	ADP
ajfa-99	197	16	the	the	DET
ajfa-99	197	17	exchange	exchange	NOUN
ajfa-99	197	18	.	.	PUNCT
ajfa-99	198	1	both	both	PRON
ajfa-99	198	2	main	main	ADJ
ajfa-99	198	3	board	board	NOUN
ajfa-99	198	4	and	and	CCONJ
ajfa-99	198	5	second	second	ADJ
ajfa-99	198	6	board	board	NOUN
ajfa-99	198	7	companies	company	NOUN
ajfa-99	198	8	are	be	AUX
ajfa-99	198	9	subjected	subject	VERB
ajfa-99	198	10	to	to	ADP
ajfa-99	198	11	the	the	DET
ajfa-99	198	12	same	same	ADJ
ajfa-99	198	13	listing	listing	NOUN
ajfa-99	198	14	requirements	requirement	NOUN
ajfa-99	198	15	imposed	impose	VERB
ajfa-99	198	16	by	by	ADP
ajfa-99	198	17	the	the	DET
ajfa-99	198	18	bursa	bursa	PROPN
ajfa-99	198	19	malaysia	malaysia	PROPN
ajfa-99	198	20	.	.	PUNCT
ajfa-99	199	1	however	however	ADV
ajfa-99	199	2	,	,	PUNCT
ajfa-99	199	3	given	give	VERB
ajfa-99	199	4	the	the	DET
ajfa-99	199	5	exposure	exposure	NOUN
ajfa-99	199	6	in	in	ADP
ajfa-99	199	7	the	the	DET
ajfa-99	199	8	capital	capital	NOUN
ajfa-99	199	9	markets	market	NOUN
ajfa-99	199	10	by	by	ADP
ajfa-99	199	11	the	the	DET
ajfa-99	199	12	number	number	NOUN
ajfa-99	199	13	of	of	ADP
ajfa-99	199	14	shares	share	NOUN
ajfa-99	199	15	traded	trade	VERB
ajfa-99	199	16	,	,	PUNCT
ajfa-99	199	17	the	the	DET
ajfa-99	199	18	main	main	ADJ
ajfa-99	199	19	board	board	NOUN
ajfa-99	199	20	firms	firm	NOUN
ajfa-99	199	21	are	be	AUX
ajfa-99	199	22	predicted	predict	VERB
ajfa-99	199	23	to	to	PART
ajfa-99	199	24	be	be	AUX
ajfa-99	199	25	followed	follow	VERB
ajfa-99	199	26	more	more	ADV
ajfa-99	199	27	closely	closely	ADV
ajfa-99	199	28	by	by	ADP
ajfa-99	199	29	analysts	analyst	NOUN
ajfa-99	199	30	than	than	ADP
ajfa-99	199	31	the	the	DET
ajfa-99	199	32	second	second	ADJ
ajfa-99	199	33	board	board	NOUN
ajfa-99	199	34	firms	firm	NOUN
ajfa-99	199	35	.	.	PUNCT
ajfa-99	200	1	trading	trading	NOUN
ajfa-99	200	2	of	of	ADP
ajfa-99	200	3	shares	share	NOUN
ajfa-99	200	4	of	of	ADP
ajfa-99	200	5	the	the	DET
ajfa-99	200	6	second	second	ADJ
ajfa-99	200	7	board	board	NOUN
ajfa-99	200	8	firms	firm	NOUN
ajfa-99	200	9	is	be	AUX
ajfa-99	200	10	usually	usually	ADV
ajfa-99	200	11	less	less	ADV
ajfa-99	200	12	active	active	ADJ
ajfa-99	200	13	than	than	ADP
ajfa-99	200	14	for	for	ADP
ajfa-99	200	15	the	the	DET
ajfa-99	200	16	main	main	ADJ
ajfa-99	200	17	board	board	NOUN
ajfa-99	200	18	firms	firm	NOUN
ajfa-99	200	19	.	.	PUNCT
ajfa-99	201	1	because	because	SCONJ
ajfa-99	201	2	the	the	DET
ajfa-99	201	3	main	main	ADJ
ajfa-99	201	4	board	board	NOUN
ajfa-99	201	5	companies	company	NOUN
ajfa-99	201	6	are	be	AUX
ajfa-99	201	7	more	more	ADV
ajfa-99	201	8	likely	likely	ADJ
ajfa-99	201	9	to	to	PART
ajfa-99	201	10	be	be	AUX
ajfa-99	201	11	scrutinized	scrutinize	VERB
ajfa-99	201	12	by	by	ADP
ajfa-99	201	13	analysts	analyst	NOUN
ajfa-99	201	14	,	,	PUNCT
ajfa-99	201	15	and	and	CCONJ
ajfa-99	201	16	any	any	DET
ajfa-99	201	17	manipulation	manipulation	NOUN
ajfa-99	201	18	is	be	AUX
ajfa-99	201	19	more	more	ADV
ajfa-99	201	20	likely	likely	ADJ
ajfa-99	201	21	to	to	PART
ajfa-99	201	22	be	be	AUX
ajfa-99	201	23	detected	detect	VERB
ajfa-99	201	24	,	,	PUNCT
ajfa-99	201	25	we	we	PRON
ajfa-99	201	26	expect	expect	VERB
ajfa-99	201	27	that	that	SCONJ
ajfa-99	201	28	they	they	PRON
ajfa-99	201	29	are	be	AUX
ajfa-99	201	30	less	less	ADV
ajfa-99	201	31	likely	likely	ADJ
ajfa-99	201	32	to	to	PART
ajfa-99	201	33	manipulate	manipulate	VERB
ajfa-99	201	34	their	their	PRON
ajfa-99	201	35	quarterly	quarterly	ADJ
ajfa-99	201	36	reports	report	NOUN
ajfa-99	201	37	compared	compare	VERB
ajfa-99	201	38	to	to	ADP
ajfa-99	201	39	those	those	PRON
ajfa-99	201	40	of	of	ADP
ajfa-99	201	41	the	the	DET
ajfa-99	201	42	second	second	ADJ
ajfa-99	201	43	board	board	NOUN
ajfa-99	201	44	.	.	PUNCT
ajfa-99	202	1	thus	thus	ADV
ajfa-99	202	2	,	,	PUNCT
ajfa-99	202	3	the	the	DET
ajfa-99	202	4	deferment	deferment	NOUN
ajfa-99	202	5	of	of	ADP
ajfa-99	202	6	eis	eis	PROPN
ajfa-99	202	7	is	be	AUX
ajfa-99	202	8	more	more	ADV
ajfa-99	202	9	likely	likely	ADJ
ajfa-99	202	10	among	among	ADP
ajfa-99	202	11	the	the	DET
ajfa-99	202	12	second	second	ADJ
ajfa-99	202	13	board	board	NOUN
ajfa-99	202	14	companies	company	NOUN
ajfa-99	202	15	than	than	ADP
ajfa-99	202	16	those	those	PRON
ajfa-99	202	17	of	of	ADP
ajfa-99	202	18	the	the	DET
ajfa-99	202	19	main	main	ADJ
ajfa-99	202	20	board	board	NOUN
ajfa-99	202	21	firms	firm	NOUN
ajfa-99	202	22	.	.	PUNCT
ajfa-99	203	1	hence	hence	ADV
ajfa-99	203	2	,	,	PUNCT
ajfa-99	203	3	the	the	DET
ajfa-99	203	4	hypotheses	hypothesis	NOUN
ajfa-99	203	5	are	be	AUX
ajfa-99	203	6	as	as	SCONJ
ajfa-99	203	7	follows	follow	VERB
ajfa-99	203	8	:	:	PUNCT
ajfa-99	203	9	h5	h5	NOUN
ajfa-99	203	10	:	:	PUNCT
ajfa-99	203	11	smaller	small	ADJ
ajfa-99	203	12	companies	company	NOUN
ajfa-99	203	13	are	be	AUX
ajfa-99	203	14	more	more	ADV
ajfa-99	203	15	likely	likely	ADJ
ajfa-99	203	16	to	to	PART
ajfa-99	203	17	defer	defer	VERB
ajfa-99	203	18	the	the	DET
ajfa-99	203	19	reporting	reporting	NOUN
ajfa-99	203	20	of	of	ADP
ajfa-99	203	21	eis	eis	PROPN
ajfa-99	203	22	to	to	ADP
ajfa-99	203	23	the	the	DET
ajfa-99	203	24	final	final	ADJ
ajfa-99	203	25	quarter	quarter	NOUN
ajfa-99	203	26	.	.	PUNCT
ajfa-99	204	1	h6	h6	NOUN
ajfa-99	204	2	:	:	PUNCT
ajfa-99	204	3	less	less	ADV
ajfa-99	204	4	profitable	profitable	ADJ
ajfa-99	204	5	companies	company	NOUN
ajfa-99	204	6	are	be	AUX
ajfa-99	204	7	more	more	ADV
ajfa-99	204	8	likely	likely	ADJ
ajfa-99	204	9	to	to	PART
ajfa-99	204	10	defer	defer	VERB
ajfa-99	204	11	the	the	DET
ajfa-99	204	12	reporting	reporting	NOUN
ajfa-99	204	13	of	of	ADP
ajfa-99	204	14	eis	eis	PROPN
ajfa-99	204	15	to	to	ADP
ajfa-99	204	16	the	the	DET
ajfa-99	204	17	final	final	ADJ
ajfa-99	204	18	quarter	quarter	NOUN
ajfa-99	204	19	.	.	PUNCT
ajfa-99	205	1	h7	h7	NOUN
ajfa-99	205	2	:	:	PUNCT
ajfa-99	205	3	higher	high	ADJ
ajfa-99	205	4	leveraged	leveraged	ADJ
ajfa-99	205	5	companies	company	NOUN
ajfa-99	205	6	are	be	AUX
ajfa-99	205	7	more	more	ADV
ajfa-99	205	8	likely	likely	ADJ
ajfa-99	205	9	to	to	PART
ajfa-99	205	10	defer	defer	VERB
ajfa-99	205	11	the	the	DET
ajfa-99	205	12	reporting	reporting	NOUN
ajfa-99	205	13	of	of	ADP
ajfa-99	205	14	eis	eis	PROPN
ajfa-99	205	15	to	to	ADP
ajfa-99	205	16	the	the	DET
ajfa-99	205	17	final	final	ADJ
ajfa-99	205	18	quarter	quarter	NOUN
ajfa-99	205	19	.	.	PUNCT
ajfa-99	206	1	asian	asian	ADJ
ajfa-99	206	2	journal	journal	PROPN
ajfa-99	206	3	of	of	ADP
ajfa-99	206	4	finance	finance	PROPN
ajfa-99	206	5	&	&	CCONJ
ajfa-99	206	6	accounting	accounting	PROPN
ajfa-99	206	7	issn	issn	PROPN
ajfa-99	206	8	1946	1946	NUM
ajfa-99	206	9	-	-	PUNCT
ajfa-99	206	10	052x	052x	NOUN
ajfa-99	206	11	2009	2009	NUM
ajfa-99	206	12	,	,	PUNCT
ajfa-99	206	13	vol	vol	NOUN
ajfa-99	206	14	.	.	PROPN
ajfa-99	206	15	1	1	NUM
ajfa-99	206	16	,	,	PUNCT
ajfa-99	206	17	no	no	INTJ
ajfa-99	206	18	.	.	NOUN
ajfa-99	206	19	2	2	NUM
ajfa-99	206	20	:	:	PUNCT
ajfa-99	206	21	e3	e3	VERB
ajfa-99	206	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	206	23	63	63	NUM
ajfa-99	206	24	h8	h8	NOUN
ajfa-99	206	25	:	:	PUNCT
ajfa-99	206	26	second	second	ADJ
ajfa-99	206	27	board	board	NOUN
ajfa-99	206	28	companies	company	NOUN
ajfa-99	206	29	are	be	AUX
ajfa-99	206	30	more	more	ADV
ajfa-99	206	31	likely	likely	ADJ
ajfa-99	206	32	to	to	PART
ajfa-99	206	33	defer	defer	VERB
ajfa-99	206	34	the	the	DET
ajfa-99	206	35	reporting	reporting	NOUN
ajfa-99	206	36	of	of	ADP
ajfa-99	206	37	eis	eis	PROPN
ajfa-99	206	38	to	to	ADP
ajfa-99	206	39	the	the	DET
ajfa-99	206	40	final	final	ADJ
ajfa-99	206	41	quarter	quarter	NOUN
ajfa-99	206	42	.	.	PUNCT
ajfa-99	207	1	we	we	PRON
ajfa-99	207	2	measure	measure	VERB
ajfa-99	207	3	firm	firm	ADJ
ajfa-99	207	4	size	size	NOUN
ajfa-99	207	5	by	by	ADP
ajfa-99	207	6	the	the	DET
ajfa-99	207	7	total	total	ADJ
ajfa-99	207	8	assets	asset	NOUN
ajfa-99	207	9	of	of	ADP
ajfa-99	207	10	a	a	DET
ajfa-99	207	11	company	company	NOUN
ajfa-99	207	12	,	,	PUNCT
ajfa-99	207	13	a	a	DET
ajfa-99	207	14	measure	measure	NOUN
ajfa-99	207	15	used	use	VERB
ajfa-99	207	16	in	in	ADP
ajfa-99	207	17	a	a	DET
ajfa-99	207	18	large	large	ADJ
ajfa-99	207	19	number	number	NOUN
ajfa-99	207	20	of	of	ADP
ajfa-99	207	21	studies	study	NOUN
ajfa-99	207	22	(	(	PUNCT
ajfa-99	207	23	for	for	ADP
ajfa-99	207	24	example	example	NOUN
ajfa-99	207	25	hossain	hossain	PROPN
ajfa-99	207	26	and	and	CCONJ
ajfa-99	207	27	adams	adams	PROPN
ajfa-99	207	28	,	,	PUNCT
ajfa-99	207	29	1995	1995	NUM
ajfa-99	207	30	;	;	PUNCT
ajfa-99	207	31	schadewitz	schadewitz	PROPN
ajfa-99	207	32	and	and	CCONJ
ajfa-99	207	33	blevins	blevin	NOUN
ajfa-99	207	34	,	,	PUNCT
ajfa-99	207	35	1998	1998	NUM
ajfa-99	207	36	)	)	PUNCT
ajfa-99	207	37	.	.	PUNCT
ajfa-99	208	1	although	although	SCONJ
ajfa-99	208	2	there	there	PRON
ajfa-99	208	3	are	be	VERB
ajfa-99	208	4	various	various	ADJ
ajfa-99	208	5	measures	measure	NOUN
ajfa-99	208	6	of	of	ADP
ajfa-99	208	7	profitability	profitability	NOUN
ajfa-99	208	8	(	(	PUNCT
ajfa-99	208	9	such	such	ADJ
ajfa-99	208	10	as	as	ADP
ajfa-99	208	11	return	return	NOUN
ajfa-99	208	12	on	on	ADP
ajfa-99	208	13	assets	asset	NOUN
ajfa-99	208	14	,	,	PUNCT
ajfa-99	208	15	eps	eps	NOUN
ajfa-99	208	16	and	and	CCONJ
ajfa-99	208	17	net	net	ADJ
ajfa-99	208	18	income	income	NOUN
ajfa-99	208	19	)	)	PUNCT
ajfa-99	208	20	,	,	PUNCT
ajfa-99	208	21	this	this	DET
ajfa-99	208	22	study	study	NOUN
ajfa-99	208	23	measures	measure	VERB
ajfa-99	208	24	profitability	profitability	NOUN
ajfa-99	208	25	by	by	ADP
ajfa-99	208	26	the	the	DET
ajfa-99	208	27	profit	profit	NOUN
ajfa-99	208	28	margin	margin	NOUN
ajfa-99	208	29	of	of	ADP
ajfa-99	208	30	a	a	DET
ajfa-99	208	31	company	company	NOUN
ajfa-99	208	32	,	,	PUNCT
ajfa-99	208	33	that	that	ADV
ajfa-99	208	34	is	is	ADV
ajfa-99	208	35	,	,	PUNCT
ajfa-99	208	36	the	the	DET
ajfa-99	208	37	ratio	ratio	NOUN
ajfa-99	208	38	of	of	ADP
ajfa-99	208	39	net	net	ADJ
ajfa-99	208	40	income	income	NOUN
ajfa-99	208	41	to	to	ADP
ajfa-99	208	42	sales	sale	NOUN
ajfa-99	208	43	.	.	PUNCT
ajfa-99	209	1	various	various	ADJ
ajfa-99	209	2	measures	measure	NOUN
ajfa-99	209	3	of	of	ADP
ajfa-99	209	4	leverage	leverage	NOUN
ajfa-99	209	5	have	have	AUX
ajfa-99	209	6	been	be	AUX
ajfa-99	209	7	adopted	adopt	VERB
ajfa-99	209	8	in	in	ADP
ajfa-99	209	9	the	the	DET
ajfa-99	209	10	literature	literature	NOUN
ajfa-99	209	11	,	,	PUNCT
ajfa-99	209	12	depending	depend	VERB
ajfa-99	209	13	on	on	ADP
ajfa-99	209	14	the	the	DET
ajfa-99	209	15	objective	objective	NOUN
ajfa-99	209	16	of	of	ADP
ajfa-99	209	17	the	the	DET
ajfa-99	209	18	analysis	analysis	NOUN
ajfa-99	209	19	(	(	PUNCT
ajfa-99	209	20	rajan	rajan	NOUN
ajfa-99	209	21	and	and	CCONJ
ajfa-99	209	22	zingales	zingale	NOUN
ajfa-99	209	23	,	,	PUNCT
ajfa-99	209	24	1995	1995	NUM
ajfa-99	209	25	)	)	PUNCT
ajfa-99	209	26	.	.	PUNCT
ajfa-99	210	1	leverage	leverage	NOUN
ajfa-99	210	2	could	could	AUX
ajfa-99	210	3	be	be	AUX
ajfa-99	210	4	measured	measure	VERB
ajfa-99	210	5	in	in	ADP
ajfa-99	210	6	terms	term	NOUN
ajfa-99	210	7	of	of	ADP
ajfa-99	210	8	book	book	NOUN
ajfa-99	210	9	value	value	NOUN
ajfa-99	210	10	(	(	PUNCT
ajfa-99	210	11	for	for	ADP
ajfa-99	210	12	example	example	NOUN
ajfa-99	210	13	,	,	PUNCT
ajfa-99	210	14	the	the	DET
ajfa-99	210	15	ratio	ratio	NOUN
ajfa-99	210	16	of	of	ADP
ajfa-99	210	17	the	the	DET
ajfa-99	210	18	book	book	NOUN
ajfa-99	210	19	value	value	NOUN
ajfa-99	210	20	of	of	ADP
ajfa-99	210	21	total	total	ADJ
ajfa-99	210	22	liabilities	liability	NOUN
ajfa-99	210	23	to	to	PART
ajfa-99	210	24	book	book	NOUN
ajfa-99	210	25	value	value	NOUN
ajfa-99	210	26	of	of	ADP
ajfa-99	210	27	total	total	ADJ
ajfa-99	210	28	assets	asset	NOUN
ajfa-99	210	29	,	,	PUNCT
ajfa-99	210	30	or	or	CCONJ
ajfa-99	210	31	the	the	DET
ajfa-99	210	32	ratio	ratio	NOUN
ajfa-99	210	33	of	of	ADP
ajfa-99	210	34	book	book	NOUN
ajfa-99	210	35	value	value	NOUN
ajfa-99	210	36	of	of	ADP
ajfa-99	210	37	debt	debt	NOUN
ajfa-99	210	38	to	to	ADP
ajfa-99	210	39	book	book	NOUN
ajfa-99	210	40	value	value	NOUN
ajfa-99	210	41	of	of	ADP
ajfa-99	210	42	equity	equity	NOUN
ajfa-99	210	43	)	)	PUNCT
ajfa-99	210	44	or	or	CCONJ
ajfa-99	210	45	market	market	NOUN
ajfa-99	210	46	value	value	NOUN
ajfa-99	210	47	(	(	PUNCT
ajfa-99	210	48	for	for	ADP
ajfa-99	210	49	example	example	NOUN
ajfa-99	210	50	,	,	PUNCT
ajfa-99	210	51	the	the	DET
ajfa-99	210	52	ratio	ratio	NOUN
ajfa-99	210	53	of	of	ADP
ajfa-99	210	54	market	market	NOUN
ajfa-99	210	55	value	value	NOUN
ajfa-99	210	56	of	of	ADP
ajfa-99	210	57	debt	debt	NOUN
ajfa-99	210	58	to	to	ADP
ajfa-99	210	59	market	market	NOUN
ajfa-99	210	60	value	value	NOUN
ajfa-99	210	61	of	of	ADP
ajfa-99	210	62	equity	equity	NOUN
ajfa-99	210	63	)	)	PUNCT
ajfa-99	210	64	.	.	PUNCT
ajfa-99	211	1	this	this	DET
ajfa-99	211	2	study	study	NOUN
ajfa-99	211	3	measures	measure	VERB
ajfa-99	211	4	leverage	leverage	NOUN
ajfa-99	211	5	in	in	ADP
ajfa-99	211	6	terms	term	NOUN
ajfa-99	211	7	of	of	ADP
ajfa-99	211	8	the	the	DET
ajfa-99	211	9	ratio	ratio	NOUN
ajfa-99	211	10	of	of	ADP
ajfa-99	211	11	debt	debt	NOUN
ajfa-99	211	12	to	to	ADP
ajfa-99	211	13	total	total	ADJ
ajfa-99	211	14	assets	asset	NOUN
ajfa-99	211	15	,	,	PUNCT
ajfa-99	211	16	as	as	SCONJ
ajfa-99	211	17	employed	employ	VERB
ajfa-99	211	18	by	by	ADP
ajfa-99	211	19	courtis	courtis	PROPN
ajfa-99	211	20	(	(	PUNCT
ajfa-99	211	21	1979	1979	NUM
ajfa-99	211	22	)	)	PUNCT
ajfa-99	211	23	and	and	CCONJ
ajfa-99	211	24	chow	chow	PROPN
ajfa-99	211	25	and	and	CCONJ
ajfa-99	211	26	wong	wong	PROPN
ajfa-99	211	27	-	-	PUNCT
ajfa-99	211	28	boren	boren	PROPN
ajfa-99	211	29	(	(	PUNCT
ajfa-99	211	30	1987	1987	NUM
ajfa-99	211	31	)	)	PUNCT
ajfa-99	211	32	.	.	PUNCT
ajfa-99	212	1	4	4	X
ajfa-99	212	2	.	.	X
ajfa-99	212	3	research	research	NOUN
ajfa-99	212	4	methods	method	NOUN
ajfa-99	212	5	4.1	4.1	NUM
ajfa-99	212	6	sample	sample	NOUN
ajfa-99	212	7	and	and	CCONJ
ajfa-99	212	8	data	datum	NOUN
ajfa-99	212	9	analysis	analysis	NOUN
ajfa-99	212	10	sample	sample	NOUN
ajfa-99	212	11	companies	company	NOUN
ajfa-99	212	12	for	for	ADP
ajfa-99	212	13	this	this	DET
ajfa-99	212	14	study	study	NOUN
ajfa-99	212	15	were	be	AUX
ajfa-99	212	16	those	those	PRON
ajfa-99	212	17	listed	list	VERB
ajfa-99	212	18	on	on	ADP
ajfa-99	212	19	the	the	DET
ajfa-99	212	20	bursa	bursa	NOUN
ajfa-99	212	21	malaysia	malaysia	PROPN
ajfa-99	212	22	as	as	ADP
ajfa-99	212	23	of	of	ADP
ajfa-99	212	24	31	31	NUM
ajfa-99	212	25	december	december	PROPN
ajfa-99	212	26	2002	2002	NUM
ajfa-99	212	27	with	with	ADP
ajfa-99	212	28	financial	financial	ADJ
ajfa-99	212	29	year	year	NOUN
ajfa-99	212	30	-	-	PUNCT
ajfa-99	212	31	ends	end	NOUN
ajfa-99	212	32	falling	fall	VERB
ajfa-99	212	33	on	on	ADP
ajfa-99	212	34	31	31	NUM
ajfa-99	212	35	december	december	NOUN
ajfa-99	212	36	.	.	PUNCT
ajfa-99	213	1	companies	company	NOUN
ajfa-99	213	2	with	with	ADP
ajfa-99	213	3	other	other	ADJ
ajfa-99	213	4	year	year	NOUN
ajfa-99	213	5	-	-	PUNCT
ajfa-99	213	6	ends	end	NOUN
ajfa-99	213	7	were	be	AUX
ajfa-99	213	8	not	not	PART
ajfa-99	213	9	included	include	VERB
ajfa-99	213	10	to	to	PART
ajfa-99	213	11	avoid	avoid	VERB
ajfa-99	213	12	non	non	ADJ
ajfa-99	213	13	-	-	ADJ
ajfa-99	213	14	uniformity	uniformity	ADJ
ajfa-99	213	15	and	and	CCONJ
ajfa-99	213	16	seasonality	seasonality	NOUN
ajfa-99	213	17	problems	problem	NOUN
ajfa-99	213	18	.	.	PUNCT
ajfa-99	214	1	companies	company	NOUN
ajfa-99	214	2	listed	list	VERB
ajfa-99	214	3	under	under	ADP
ajfa-99	214	4	the	the	DET
ajfa-99	214	5	finance	finance	NOUN
ajfa-99	214	6	,	,	PUNCT
ajfa-99	214	7	trust	trust	NOUN
ajfa-99	214	8	and	and	CCONJ
ajfa-99	214	9	closed	closed	ADJ
ajfa-99	214	10	-	-	PUNCT
ajfa-99	214	11	end	end	NOUN
ajfa-99	214	12	fund	fund	NOUN
ajfa-99	214	13	categories	category	NOUN
ajfa-99	214	14	were	be	AUX
ajfa-99	214	15	also	also	ADV
ajfa-99	214	16	excluded	exclude	VERB
ajfa-99	214	17	from	from	ADP
ajfa-99	214	18	the	the	DET
ajfa-99	214	19	sample	sample	NOUN
ajfa-99	214	20	because	because	SCONJ
ajfa-99	214	21	they	they	PRON
ajfa-99	214	22	have	have	VERB
ajfa-99	214	23	to	to	PART
ajfa-99	214	24	comply	comply	VERB
ajfa-99	214	25	with	with	ADP
ajfa-99	214	26	additional	additional	ADJ
ajfa-99	214	27	requirements	requirement	NOUN
ajfa-99	214	28	with	with	ADP
ajfa-99	214	29	respect	respect	NOUN
ajfa-99	214	30	to	to	ADP
ajfa-99	214	31	financial	financial	ADJ
ajfa-99	214	32	reporting	reporting	NOUN
ajfa-99	214	33	.	.	PUNCT
ajfa-99	215	1	we	we	PRON
ajfa-99	215	2	finally	finally	ADV
ajfa-99	215	3	had	have	VERB
ajfa-99	215	4	410	410	NUM
ajfa-99	215	5	companies	company	NOUN
ajfa-99	215	6	in	in	ADP
ajfa-99	215	7	the	the	DET
ajfa-99	215	8	sampling	sample	VERB
ajfa-99	215	9	frame	frame	NOUN
ajfa-99	215	10	.	.	PUNCT
ajfa-99	216	1	quarterly	quarterly	ADJ
ajfa-99	216	2	reports	report	NOUN
ajfa-99	216	3	for	for	ADP
ajfa-99	216	4	the	the	DET
ajfa-99	216	5	year	year	NOUN
ajfa-99	216	6	2003	2003	NUM
ajfa-99	216	7	of	of	ADP
ajfa-99	216	8	these	these	DET
ajfa-99	216	9	410	410	NUM
ajfa-99	216	10	companies	company	NOUN
ajfa-99	216	11	were	be	AUX
ajfa-99	216	12	subsequently	subsequently	ADV
ajfa-99	216	13	scrutinized	scrutinize	VERB
ajfa-99	216	14	for	for	ADP
ajfa-99	216	15	the	the	DET
ajfa-99	216	16	reporting	reporting	NOUN
ajfa-99	216	17	of	of	ADP
ajfa-99	216	18	eis	eis	PROPN
ajfa-99	216	19	.	.	PROPN
ajfa-99	216	20	out	out	ADP
ajfa-99	216	21	of	of	ADP
ajfa-99	216	22	these	these	PRON
ajfa-99	216	23	,	,	PUNCT
ajfa-99	216	24	only	only	ADV
ajfa-99	216	25	91	91	NUM
ajfa-99	216	26	companies	company	NOUN
ajfa-99	216	27	(	(	PUNCT
ajfa-99	216	28	22	22	NUM
ajfa-99	216	29	percent	percent	NOUN
ajfa-99	216	30	)	)	PUNCT
ajfa-99	216	31	reported	report	VERB
ajfa-99	216	32	eis	eis	PROPN
ajfa-99	216	33	in	in	ADP
ajfa-99	216	34	at	at	ADV
ajfa-99	216	35	least	least	ADJ
ajfa-99	216	36	one	one	NUM
ajfa-99	216	37	of	of	ADP
ajfa-99	216	38	the	the	DET
ajfa-99	216	39	2003	2003	NUM
ajfa-99	216	40	quarterly	quarterly	ADJ
ajfa-99	216	41	reports	report	NOUN
ajfa-99	216	42	,	,	PUNCT
ajfa-99	216	43	and	and	CCONJ
ajfa-99	216	44	are	be	AUX
ajfa-99	216	45	thus	thus	ADV
ajfa-99	216	46	included	include	VERB
ajfa-99	216	47	as	as	ADP
ajfa-99	216	48	sample	sample	NOUN
ajfa-99	216	49	firms	firm	NOUN
ajfa-99	216	50	in	in	ADP
ajfa-99	216	51	this	this	DET
ajfa-99	216	52	study	study	NOUN
ajfa-99	216	53	.	.	PUNCT
ajfa-99	217	1	of	of	ADP
ajfa-99	217	2	the	the	DET
ajfa-99	217	3	91	91	NUM
ajfa-99	217	4	companies	company	NOUN
ajfa-99	217	5	,	,	PUNCT
ajfa-99	217	6	69	69	NUM
ajfa-99	217	7	were	be	AUX
ajfa-99	217	8	listed	list	VERB
ajfa-99	217	9	on	on	ADP
ajfa-99	217	10	the	the	DET
ajfa-99	217	11	main	main	ADJ
ajfa-99	217	12	board	board	NOUN
ajfa-99	217	13	and	and	CCONJ
ajfa-99	217	14	22	22	NUM
ajfa-99	217	15	were	be	AUX
ajfa-99	217	16	traded	trade	VERB
ajfa-99	217	17	on	on	ADP
ajfa-99	217	18	the	the	DET
ajfa-99	217	19	second	second	ADJ
ajfa-99	217	20	board	board	NOUN
ajfa-99	217	21	.	.	PUNCT
ajfa-99	218	1	this	this	DET
ajfa-99	218	2	study	study	NOUN
ajfa-99	218	3	adopts	adopt	VERB
ajfa-99	218	4	the	the	DET
ajfa-99	218	5	method	method	NOUN
ajfa-99	218	6	employed	employ	VERB
ajfa-99	218	7	by	by	ADP
ajfa-99	218	8	kinney	kinney	PROPN
ajfa-99	218	9	and	and	CCONJ
ajfa-99	218	10	trezevant	trezevant	NOUN
ajfa-99	218	11	(	(	PUNCT
ajfa-99	218	12	1997	1997	NUM
ajfa-99	218	13	)	)	PUNCT
ajfa-99	218	14	,	,	PUNCT
ajfa-99	218	15	ettredge	ettredge	NOUN
ajfa-99	218	16	et	et	PROPN
ajfa-99	218	17	al	al	PROPN
ajfa-99	218	18	.	.	PROPN
ajfa-99	219	1	(	(	PUNCT
ajfa-99	219	2	2000	2000	NUM
ajfa-99	219	3	)	)	PUNCT
ajfa-99	219	4	and	and	CCONJ
ajfa-99	219	5	ku	ku	PROPN
ajfa-99	219	6	ismail	ismail	PROPN
ajfa-99	219	7	and	and	CCONJ
ajfa-99	219	8	chandler	chandler	PROPN
ajfa-99	219	9	(	(	PUNCT
ajfa-99	219	10	2005	2005	NUM
ajfa-99	219	11	)	)	PUNCT
ajfa-99	219	12	.	.	PUNCT
ajfa-99	220	1	to	to	PART
ajfa-99	220	2	examine	examine	VERB
ajfa-99	220	3	the	the	DET
ajfa-99	220	4	reliability	reliability	NOUN
ajfa-99	220	5	of	of	ADP
ajfa-99	220	6	the	the	DET
ajfa-99	220	7	quarterly	quarterly	ADJ
ajfa-99	220	8	reports	report	NOUN
ajfa-99	220	9	,	,	PUNCT
ajfa-99	220	10	first	first	ADV
ajfa-99	220	11	the	the	DET
ajfa-99	220	12	incidence	incidence	NOUN
ajfa-99	220	13	of	of	ADP
ajfa-99	220	14	exceptional	exceptional	ADJ
ajfa-99	220	15	items	item	NOUN
ajfa-99	220	16	reported	report	VERB
ajfa-99	220	17	in	in	ADP
ajfa-99	220	18	each	each	PRON
ajfa-99	220	19	of	of	ADP
ajfa-99	220	20	the	the	DET
ajfa-99	220	21	four	four	NUM
ajfa-99	220	22	quarterly	quarterly	ADJ
ajfa-99	220	23	reports	report	NOUN
ajfa-99	220	24	is	be	AUX
ajfa-99	220	25	observed	observe	VERB
ajfa-99	220	26	.	.	PUNCT
ajfa-99	221	1	although	although	SCONJ
ajfa-99	221	2	some	some	PRON
ajfa-99	221	3	of	of	ADP
ajfa-99	221	4	the	the	DET
ajfa-99	221	5	eis	eis	PROPN
ajfa-99	221	6	reported	report	VERB
ajfa-99	221	7	in	in	ADP
ajfa-99	221	8	the	the	DET
ajfa-99	221	9	final	final	ADJ
ajfa-99	221	10	quarter	quarter	NOUN
ajfa-99	221	11	are	be	AUX
ajfa-99	221	12	genuine	genuine	ADJ
ajfa-99	221	13	,	,	PUNCT
ajfa-99	221	14	the	the	DET
ajfa-99	221	15	quarterly	quarterly	ADJ
ajfa-99	221	16	reports	report	NOUN
ajfa-99	221	17	of	of	ADP
ajfa-99	221	18	a	a	DET
ajfa-99	221	19	company	company	NOUN
ajfa-99	221	20	are	be	AUX
ajfa-99	221	21	more	more	ADV
ajfa-99	221	22	likely	likely	ADJ
ajfa-99	221	23	to	to	PART
ajfa-99	221	24	be	be	AUX
ajfa-99	221	25	unreliable	unreliable	ADJ
ajfa-99	221	26	(	(	PUNCT
ajfa-99	221	27	or	or	CCONJ
ajfa-99	221	28	less	less	ADV
ajfa-99	221	29	likely	likely	ADJ
ajfa-99	221	30	to	to	PART
ajfa-99	221	31	adopt	adopt	VERB
ajfa-99	221	32	the	the	DET
ajfa-99	221	33	discrete	discrete	ADJ
ajfa-99	221	34	method	method	NOUN
ajfa-99	221	35	)	)	PUNCT
ajfa-99	221	36	if	if	SCONJ
ajfa-99	221	37	more	more	ADV
ajfa-99	221	38	exceptional	exceptional	ADJ
ajfa-99	221	39	items	item	NOUN
ajfa-99	221	40	are	be	AUX
ajfa-99	221	41	found	find	VERB
ajfa-99	221	42	in	in	ADP
ajfa-99	221	43	the	the	DET
ajfa-99	221	44	final	final	ADJ
ajfa-99	221	45	quarter	quarter	NOUN
ajfa-99	221	46	than	than	ADP
ajfa-99	221	47	in	in	ADP
ajfa-99	221	48	any	any	PRON
ajfa-99	221	49	of	of	ADP
ajfa-99	221	50	the	the	DET
ajfa-99	221	51	first	first	ADJ
ajfa-99	221	52	three	three	NUM
ajfa-99	221	53	quarterly	quarterly	ADJ
ajfa-99	221	54	reports	report	NOUN
ajfa-99	221	55	.	.	PUNCT
ajfa-99	222	1	this	this	PRON
ajfa-99	222	2	is	be	AUX
ajfa-99	222	3	because	because	SCONJ
ajfa-99	222	4	we	we	PRON
ajfa-99	222	5	expect	expect	VERB
ajfa-99	222	6	that	that	SCONJ
ajfa-99	222	7	a	a	DET
ajfa-99	222	8	company	company	NOUN
ajfa-99	222	9	which	which	PRON
ajfa-99	222	10	reports	report	VERB
ajfa-99	222	11	more	more	ADJ
ajfa-99	222	12	eis	eis	PROPN
ajfa-99	222	13	in	in	ADP
ajfa-99	222	14	the	the	DET
ajfa-99	222	15	final	final	ADJ
ajfa-99	222	16	quarter	quarter	NOUN
ajfa-99	222	17	has	have	VERB
ajfa-99	222	18	a	a	DET
ajfa-99	222	19	greater	great	ADJ
ajfa-99	222	20	tendency	tendency	NOUN
ajfa-99	222	21	to	to	PART
ajfa-99	222	22	purposely	purposely	ADV
ajfa-99	222	23	defer	defer	VERB
ajfa-99	222	24	the	the	DET
ajfa-99	222	25	reporting	reporting	NOUN
ajfa-99	222	26	of	of	ADP
ajfa-99	222	27	eis	eis	PROPN
ajfa-99	222	28	compared	compare	VERB
ajfa-99	222	29	to	to	ADP
ajfa-99	222	30	a	a	DET
ajfa-99	222	31	company	company	NOUN
ajfa-99	222	32	that	that	PRON
ajfa-99	222	33	has	have	VERB
ajfa-99	222	34	an	an	DET
ajfa-99	222	35	equal	equal	ADJ
ajfa-99	222	36	or	or	CCONJ
ajfa-99	222	37	a	a	DET
ajfa-99	222	38	lesser	less	ADJ
ajfa-99	222	39	incidence	incidence	NOUN
ajfa-99	222	40	of	of	ADP
ajfa-99	222	41	eis	eis	PROPN
ajfa-99	222	42	in	in	ADP
ajfa-99	222	43	the	the	DET
ajfa-99	222	44	final	final	ADJ
ajfa-99	222	45	quarter	quarter	NOUN
ajfa-99	222	46	.	.	PUNCT
ajfa-99	223	1	deferment	deferment	NOUN
ajfa-99	223	2	is	be	AUX
ajfa-99	223	3	less	less	ADV
ajfa-99	223	4	likely	likely	ADJ
ajfa-99	223	5	if	if	SCONJ
ajfa-99	223	6	the	the	DET
ajfa-99	223	7	eis	eis	PROPN
ajfa-99	223	8	are	be	AUX
ajfa-99	223	9	equally	equally	ADV
ajfa-99	223	10	reported	report	VERB
ajfa-99	223	11	in	in	ADP
ajfa-99	223	12	each	each	PRON
ajfa-99	223	13	of	of	ADP
ajfa-99	223	14	the	the	DET
ajfa-99	223	15	four	four	NUM
ajfa-99	223	16	quarterly	quarterly	ADJ
ajfa-99	223	17	reports	report	NOUN
ajfa-99	223	18	.	.	PUNCT
ajfa-99	224	1	although	although	SCONJ
ajfa-99	224	2	the	the	DET
ajfa-99	224	3	asian	asian	ADJ
ajfa-99	224	4	journal	journal	NOUN
ajfa-99	224	5	of	of	ADP
ajfa-99	224	6	finance	finance	PROPN
ajfa-99	224	7	&	&	CCONJ
ajfa-99	224	8	accounting	accounting	PROPN
ajfa-99	224	9	issn	issn	PROPN
ajfa-99	224	10	1946	1946	NUM
ajfa-99	224	11	-	-	PUNCT
ajfa-99	224	12	052x	052x	NOUN
ajfa-99	224	13	2009	2009	NUM
ajfa-99	224	14	,	,	PUNCT
ajfa-99	224	15	vol	vol	NOUN
ajfa-99	224	16	.	.	PROPN
ajfa-99	224	17	1	1	NUM
ajfa-99	224	18	,	,	PUNCT
ajfa-99	224	19	no	no	INTJ
ajfa-99	224	20	.	.	NOUN
ajfa-99	224	21	2	2	NUM
ajfa-99	224	22	:	:	PUNCT
ajfa-99	224	23	e3	e3	VERB
ajfa-99	224	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-99	224	25	64	64	NUM
ajfa-99	224	26	relationship	relationship	NOUN
ajfa-99	224	27	between	between	ADP
ajfa-99	224	28	deferment	deferment	NOUN
ajfa-99	224	29	and	and	CCONJ
ajfa-99	224	30	the	the	DET
ajfa-99	224	31	choice	choice	NOUN
ajfa-99	224	32	of	of	ADP
ajfa-99	224	33	reporting	report	VERB
ajfa-99	224	34	approach	approach	NOUN
ajfa-99	224	35	could	could	AUX
ajfa-99	224	36	not	not	PART
ajfa-99	224	37	be	be	AUX
ajfa-99	224	38	justified	justify	VERB
ajfa-99	224	39	in	in	ADP
ajfa-99	224	40	this	this	DET
ajfa-99	224	41	study	study	NOUN
ajfa-99	224	42	,	,	PUNCT
ajfa-99	224	43	based	base	VERB
ajfa-99	224	44	on	on	ADP
ajfa-99	224	45	previous	previous	ADJ
ajfa-99	224	46	literature	literature	NOUN
ajfa-99	224	47	we	we	PRON
ajfa-99	224	48	believe	believe	VERB
ajfa-99	224	49	that	that	SCONJ
ajfa-99	224	50	companies	company	NOUN
ajfa-99	224	51	that	that	PRON
ajfa-99	224	52	defer	defer	VERB
ajfa-99	224	53	are	be	AUX
ajfa-99	224	54	less	less	ADV
ajfa-99	224	55	likely	likely	ADJ
ajfa-99	224	56	to	to	PART
ajfa-99	224	57	adopt	adopt	VERB
ajfa-99	224	58	the	the	DET
ajfa-99	224	59	discrete	discrete	ADJ
ajfa-99	224	60	approach	approach	NOUN
ajfa-99	224	61	of	of	ADP
ajfa-99	224	62	reporting	reporting	NOUN
ajfa-99	224	63	as	as	SCONJ
ajfa-99	224	64	required	require	VERB
ajfa-99	224	65	by	by	ADP
ajfa-99	224	66	masb	masb	NOUN
ajfa-99	224	67	26	26	NUM
ajfa-99	224	68	in	in	ADP
ajfa-99	224	69	recording	record	VERB
ajfa-99	224	70	most	most	ADJ
ajfa-99	224	71	of	of	ADP
ajfa-99	224	72	the	the	DET
ajfa-99	224	73	eis	eis	PROPN
ajfa-99	224	74	.	.	PROPN
ajfa-99	225	1	second	second	PROPN
ajfa-99	225	2	,	,	PUNCT
ajfa-99	225	3	we	we	PRON
ajfa-99	225	4	also	also	ADV
ajfa-99	225	5	expect	expect	VERB
ajfa-99	225	6	that	that	SCONJ
ajfa-99	225	7	a	a	DET
ajfa-99	225	8	report	report	NOUN
ajfa-99	225	9	is	be	AUX
ajfa-99	225	10	less	less	ADV
ajfa-99	225	11	likely	likely	ADJ
ajfa-99	225	12	to	to	PART
ajfa-99	225	13	be	be	AUX
ajfa-99	225	14	reliable	reliable	ADJ
ajfa-99	225	15	if	if	SCONJ
ajfa-99	225	16	the	the	DET
ajfa-99	225	17	first	first	ADJ
ajfa-99	225	18	three	three	NUM
ajfa-99	225	19	quarterly	quarterly	ADJ
ajfa-99	225	20	earnings	earning	NOUN
ajfa-99	225	21	are	be	AUX
ajfa-99	225	22	likely	likely	ADJ
ajfa-99	225	23	to	to	PART
ajfa-99	225	24	be	be	AUX
ajfa-99	225	25	overstated	overstate	VERB
ajfa-99	225	26	or	or	CCONJ
ajfa-99	225	27	if	if	SCONJ
ajfa-99	225	28	there	there	PRON
ajfa-99	225	29	is	be	VERB
ajfa-99	225	30	a	a	DET
ajfa-99	225	31	tendency	tendency	NOUN
ajfa-99	225	32	for	for	SCONJ
ajfa-99	225	33	companies	company	NOUN
ajfa-99	225	34	to	to	PART
ajfa-99	225	35	delay	delay	VERB
ajfa-99	225	36	bad	bad	ADJ
ajfa-99	225	37	news	news	NOUN
ajfa-99	225	38	.	.	PUNCT
ajfa-99	226	1	a	a	DET
ajfa-99	226	2	company	company	NOUN
ajfa-99	226	3	is	be	AUX
ajfa-99	226	4	more	more	ADV
ajfa-99	226	5	likely	likely	ADJ
ajfa-99	226	6	to	to	PART
ajfa-99	226	7	overstate	overstate	VERB
ajfa-99	226	8	its	its	PRON
ajfa-99	226	9	first	first	ADJ
ajfa-99	226	10	three	three	NUM
ajfa-99	226	11	quarterly	quarterly	ADJ
ajfa-99	226	12	earnings	earning	NOUN
ajfa-99	226	13	if	if	SCONJ
ajfa-99	226	14	more	more	ADV
ajfa-99	226	15	negative	negative	ADJ
ajfa-99	226	16	eis	eis	PROPN
ajfa-99	226	17	are	be	AUX
ajfa-99	226	18	reported	report	VERB
ajfa-99	226	19	in	in	ADP
ajfa-99	226	20	the	the	DET
ajfa-99	226	21	final	final	ADJ
ajfa-99	226	22	quarter	quarter	NOUN
ajfa-99	226	23	than	than	ADP
ajfa-99	226	24	in	in	ADP
ajfa-99	226	25	the	the	DET
ajfa-99	226	26	first	first	ADJ
ajfa-99	226	27	three	three	NUM
ajfa-99	226	28	quarters	quarter	NOUN
ajfa-99	226	29	.	.	PUNCT
ajfa-99	227	1	to	to	PART
ajfa-99	227	2	test	test	VERB
ajfa-99	227	3	the	the	DET
ajfa-99	227	4	hypotheses	hypothesis	NOUN
ajfa-99	227	5	related	relate	VERB
ajfa-99	227	6	to	to	ADP
ajfa-99	227	7	management	management	NOUN
ajfa-99	227	8	ownership	ownership	NOUN
ajfa-99	227	9	and	and	CCONJ
ajfa-99	227	10	other	other	ADJ
ajfa-99	227	11	firm	firm	ADJ
ajfa-99	227	12	characteristics	characteristic	NOUN
ajfa-99	227	13	,	,	PUNCT
ajfa-99	227	14	the	the	DET
ajfa-99	227	15	following	follow	VERB
ajfa-99	227	16	logistic	logistic	ADJ
ajfa-99	227	17	regression	regression	NOUN
ajfa-99	227	18	model	model	NOUN
ajfa-99	227	19	is	be	AUX
ajfa-99	227	20	used	use	VERB
ajfa-99	227	21	:	:	PUNCT
ajfa-99	227	22	defer	defer	VERB
ajfa-99	227	23	=	=	SYM
ajfa-99	227	24	α	α	PROPN
ajfa-99	227	25	+	+	CCONJ
ajfa-99	227	26	β1fmown	β1fmown	VERB
ajfa-99	227	27	+	+	CCONJ
ajfa-99	227	28	β2mgown	β2mgown	ADJ
ajfa-99	227	29	+	+	CCONJ
ajfa-99	227	30	β3size+	β3size+	ADJ
ajfa-99	227	31	β4profit	β4profit	NOUN
ajfa-99	227	32	+	+	CCONJ
ajfa-99	227	33	β5lev	β5lev	PUNCT
ajfa-99	227	34	+	+	CCONJ
ajfa-99	227	35	β6board	β6board	ADJ
ajfa-99	227	36	+	+	CCONJ
ajfa-99	227	37	ε	ε	PROPN
ajfa-99	227	38	(	(	PUNCT
ajfa-99	227	39	1	1	NUM
ajfa-99	227	40	)	)	PUNCT
ajfa-99	227	41	where	where	SCONJ
ajfa-99	227	42	,	,	PUNCT
ajfa-99	227	43	defer	defer	NOUN
ajfa-99	227	44	=	=	SYM
ajfa-99	227	45	„	„	PUNCT
ajfa-99	227	46	1‟	1‟	NUM
ajfa-99	227	47	if	if	SCONJ
ajfa-99	227	48	the	the	DET
ajfa-99	227	49	incidence	incidence	NOUN
ajfa-99	227	50	of	of	ADP
ajfa-99	227	51	4	4	NUM
ajfa-99	227	52	th	th	NOUN
ajfa-99	227	53	quarter	quarter	NOUN
ajfa-99	227	54	ei	ei	NOUN
ajfa-99	227	55	is	be	AUX
ajfa-99	227	56	greater	great	ADJ
ajfa-99	227	57	than	than	ADP
ajfa-99	227	58	in	in	ADP
ajfa-99	227	59	any	any	DET
ajfa-99	227	60	other	other	ADJ
ajfa-99	227	61	quarters	quarter	NOUN
ajfa-99	227	62	,	,	PUNCT
ajfa-99	227	63	otherwise	otherwise	ADV
ajfa-99	227	64	„	„	PUNCT
ajfa-99	227	65	0‟	0‟	ADJ
ajfa-99	227	66	,	,	PUNCT
ajfa-99	227	67	mgown	mgown	ADJ
ajfa-99	227	68	=	=	NOUN
ajfa-99	227	69	percentage	percentage	NOUN
ajfa-99	227	70	of	of	ADP
ajfa-99	227	71	management	management	NOUN
ajfa-99	227	72	ownership	ownership	NOUN
ajfa-99	227	73	,	,	PUNCT
ajfa-99	227	74	fmown	fmown	NOUN
ajfa-99	227	75	=	=	NOUN
ajfa-99	227	76	percentage	percentage	NOUN
ajfa-99	227	77	of	of	ADP
ajfa-99	227	78	family	family	NOUN
ajfa-99	227	79	ownership	ownership	NOUN
ajfa-99	227	80	,	,	PUNCT
ajfa-99	227	81	size	size	NOUN
ajfa-99	227	82	=	=	NOUN
ajfa-99	227	83	size	size	NOUN
ajfa-99	227	84	of	of	ADP
ajfa-99	227	85	a	a	DET
ajfa-99	227	86	company	company	NOUN
ajfa-99	227	87	,	,	PUNCT
ajfa-99	227	88	measured	measure	VERB
ajfa-99	227	89	by	by	ADP
ajfa-99	227	90	natural	natural	ADJ
ajfa-99	227	91	log	log	NOUN
ajfa-99	227	92	of	of	ADP
ajfa-99	227	93	total	total	ADJ
ajfa-99	227	94	assets	asset	NOUN
ajfa-99	227	95	,	,	PUNCT
ajfa-99	227	96	profit	profit	NOUN
ajfa-99	227	97	=	=	NOUN
ajfa-99	227	98	profitability	profitability	NOUN
ajfa-99	227	99	,	,	PUNCT
ajfa-99	227	100	measured	measure	VERB
ajfa-99	227	101	by	by	ADP
ajfa-99	227	102	profit	profit	NOUN
ajfa-99	227	103	margin	margin	NOUN
ajfa-99	227	104	,	,	PUNCT
ajfa-99	227	105	lev	lev	NOUN
ajfa-99	227	106	=	=	SYM
ajfa-99	227	107	leverage	leverage	NOUN
ajfa-99	227	108	,	,	PUNCT
ajfa-99	227	109	measured	measure	VERB
ajfa-99	227	110	by	by	ADP
ajfa-99	227	111	ratio	ratio	NOUN
ajfa-99	227	112	of	of	ADP
ajfa-99	227	113	debt	debt	NOUN
ajfa-99	227	114	to	to	ADP
ajfa-99	227	115	total	total	ADJ
ajfa-99	227	116	assets	asset	NOUN
ajfa-99	227	117	,	,	PUNCT
ajfa-99	227	118	board	board	NOUN
ajfa-99	227	119	=	=	SYM
ajfa-99	227	120	„	„	PUNCT
ajfa-99	227	121	1‟	1‟	NUM
ajfa-99	227	122	if	if	SCONJ
ajfa-99	227	123	listed	list	VERB
ajfa-99	227	124	on	on	ADP
ajfa-99	227	125	the	the	DET
ajfa-99	227	126	main	main	ADJ
ajfa-99	227	127	board	board	NOUN
ajfa-99	227	128	of	of	ADP
ajfa-99	227	129	bursa	bursa	PROPN
ajfa-99	227	130	malaysia	malaysia	PROPN
ajfa-99	227	131	,	,	PUNCT
ajfa-99	227	132	and	and	CCONJ
ajfa-99	227	133	„	„	PUNCT
ajfa-99	227	134	0‟	0‟	NOUN
ajfa-99	227	135	if	if	SCONJ
ajfa-99	227	136	listed	list	VERB
ajfa-99	227	137	on	on	ADP
ajfa-99	227	138	the	the	DET
ajfa-99	227	139	second	second	ADJ
ajfa-99	227	140	board	board	NOUN
ajfa-99	227	141	,	,	PUNCT
ajfa-99	227	142	and	and	CCONJ
ajfa-99	227	143	ε	ε	PROPN
ajfa-99	227	144	=	=	NOUN
ajfa-99	227	145	error	error	NOUN
ajfa-99	227	146	term	term	NOUN
ajfa-99	227	147	.	.	PUNCT
ajfa-99	228	1	5	5	X
ajfa-99	228	2	.	.	NOUN
ajfa-99	228	3	results	result	NOUN
ajfa-99	228	4	and	and	CCONJ
ajfa-99	228	5	discussion	discussion	NOUN
ajfa-99	228	6	table	table	NOUN
ajfa-99	228	7	1	1	NUM
ajfa-99	228	8	presents	present	VERB
ajfa-99	228	9	the	the	DET
ajfa-99	228	10	reporting	reporting	NOUN
ajfa-99	228	11	of	of	ADP
ajfa-99	228	12	eis	eis	PROPN
ajfa-99	228	13	in	in	ADP
ajfa-99	228	14	the	the	DET
ajfa-99	228	15	quarterly	quarterly	ADJ
ajfa-99	228	16	reports	report	NOUN
ajfa-99	228	17	.	.	PUNCT
ajfa-99	229	1	in	in	ADP
ajfa-99	229	2	comparing	compare	VERB
ajfa-99	229	3	the	the	DET
ajfa-99	229	4	pattern	pattern	NOUN
ajfa-99	229	5	of	of	ADP
ajfa-99	229	6	reporting	report	VERB
ajfa-99	229	7	between	between	ADP
ajfa-99	229	8	preand	preand	NOUN
ajfa-99	229	9	post	post	ADJ
ajfa-99	229	10	-	-	ADJ
ajfa-99	229	11	masb	masb	ADJ
ajfa-99	229	12	26	26	NUM
ajfa-99	229	13	,	,	PUNCT
ajfa-99	229	14	table	table	NOUN
ajfa-99	229	15	1	1	NUM
ajfa-99	229	16	also	also	ADV
ajfa-99	229	17	reproduces	reproduce	VERB
ajfa-99	229	18	the	the	DET
ajfa-99	229	19	findings	finding	NOUN
ajfa-99	229	20	from	from	ADP
ajfa-99	229	21	ku	ku	PROPN
ajfa-99	229	22	ismail	ismail	PROPN
ajfa-99	229	23	and	and	CCONJ
ajfa-99	229	24	chandler	chandler	PROPN
ajfa-99	229	25	(	(	PUNCT
ajfa-99	229	26	2005	2005	NUM
ajfa-99	229	27	)	)	PUNCT
ajfa-99	229	28	.	.	PUNCT
ajfa-99	230	1	it	it	PRON
ajfa-99	230	2	is	be	AUX
ajfa-99	230	3	shown	show	VERB
ajfa-99	230	4	that	that	SCONJ
ajfa-99	230	5	44	44	NUM
ajfa-99	230	6	out	out	ADP
ajfa-99	230	7	of	of	ADP
ajfa-99	230	8	91	91	NUM
ajfa-99	230	9	companies	company	NOUN
ajfa-99	230	10	(	(	PUNCT
ajfa-99	230	11	i.e.	i.e.	X
ajfa-99	230	12	48.4	48.4	NUM
ajfa-99	230	13	percent	percent	NOUN
ajfa-99	230	14	)	)	PUNCT
ajfa-99	230	15	reported	report	VERB
ajfa-99	230	16	more	more	ADJ
ajfa-99	230	17	incidence	incidence	NOUN
ajfa-99	230	18	of	of	ADP
ajfa-99	230	19	eis	eis	PROPN
ajfa-99	230	20	in	in	ADP
ajfa-99	230	21	the	the	DET
ajfa-99	230	22	fourth	fourth	ADJ
ajfa-99	230	23	quarter	quarter	NOUN
ajfa-99	230	24	than	than	ADP
ajfa-99	230	25	in	in	ADP
ajfa-99	230	26	any	any	DET
ajfa-99	230	27	other	other	ADJ
ajfa-99	230	28	individual	individual	ADJ
ajfa-99	230	29	quarters	quarter	NOUN
ajfa-99	230	30	and	and	CCONJ
ajfa-99	230	31	34	34	NUM
ajfa-99	230	32	of	of	ADP
ajfa-99	230	33	these	these	DET
ajfa-99	230	34	companies	company	NOUN
ajfa-99	230	35	(	(	PUNCT
ajfa-99	230	36	37.4	37.4	NUM
ajfa-99	230	37	percent	percent	NOUN
ajfa-99	230	38	)	)	PUNCT
ajfa-99	230	39	report	report	VERB
ajfa-99	230	40	greater	great	ADJ
ajfa-99	230	41	incidence	incidence	NOUN
ajfa-99	230	42	of	of	ADP
ajfa-99	230	43	eis	eis	PROPN
ajfa-99	230	44	in	in	ADP
ajfa-99	230	45	the	the	DET
ajfa-99	230	46	final	final	ADJ
ajfa-99	230	47	quarter	quarter	NOUN
ajfa-99	230	48	than	than	ADP
ajfa-99	230	49	in	in	ADP
ajfa-99	230	50	the	the	DET
ajfa-99	230	51	first	first	ADJ
ajfa-99	230	52	three	three	NUM
ajfa-99	230	53	quarterly	quarterly	ADJ
ajfa-99	230	54	reports	report	NOUN
ajfa-99	230	55	combined	combine	VERB
ajfa-99	230	56	.	.	PUNCT
ajfa-99	231	1	in	in	ADP
ajfa-99	231	2	an	an	DET
ajfa-99	231	3	earlier	early	ADJ
ajfa-99	231	4	study	study	NOUN
ajfa-99	231	5	by	by	ADP
ajfa-99	231	6	ku	ku	PROPN
ajfa-99	231	7	ismail	ismail	PROPN
ajfa-99	231	8	and	and	CCONJ
ajfa-99	231	9	chandler	chandler	PROPN
ajfa-99	231	10	(	(	PUNCT
ajfa-99	231	11	2005	2005	NUM
ajfa-99	231	12	)	)	PUNCT
ajfa-99	231	13	,	,	PUNCT
ajfa-99	231	14	the	the	DET
ajfa-99	231	15	incidence	incidence	NOUN
ajfa-99	231	16	rates	rate	NOUN
ajfa-99	231	17	were	be	AUX
ajfa-99	231	18	56.1	56.1	NUM
ajfa-99	231	19	percent	percent	NOUN
ajfa-99	231	20	and	and	CCONJ
ajfa-99	231	21	42.1	42.1	NUM
ajfa-99	231	22	percent	percent	NOUN
ajfa-99	231	23	,	,	PUNCT
ajfa-99	231	24	respectively	respectively	ADV
ajfa-99	231	25	.	.	PUNCT
ajfa-99	232	1	hence	hence	ADV
ajfa-99	232	2	,	,	PUNCT
ajfa-99	232	3	the	the	DET
ajfa-99	232	4	present	present	ADJ
ajfa-99	232	5	results	result	NOUN
ajfa-99	232	6	imply	imply	VERB
ajfa-99	232	7	that	that	SCONJ
ajfa-99	232	8	the	the	DET
ajfa-99	232	9	tendency	tendency	NOUN
ajfa-99	232	10	for	for	SCONJ
ajfa-99	232	11	companies	company	NOUN
ajfa-99	232	12	to	to	PART
ajfa-99	232	13	defer	defer	VERB
ajfa-99	232	14	the	the	DET
ajfa-99	232	15	reporting	reporting	NOUN
ajfa-99	232	16	of	of	ADP
ajfa-99	232	17	eis	eis	PROPN
ajfa-99	232	18	to	to	ADP
ajfa-99	232	19	the	the	DET
ajfa-99	232	20	final	final	ADJ
ajfa-99	232	21	quarter	quarter	NOUN
ajfa-99	232	22	has	have	AUX
ajfa-99	232	23	decreased	decrease	VERB
ajfa-99	232	24	following	follow	VERB
ajfa-99	232	25	the	the	DET
ajfa-99	232	26	implementation	implementation	NOUN
ajfa-99	232	27	of	of	ADP
ajfa-99	232	28	masb	masb	NOUN
ajfa-99	232	29	26	26	NUM
ajfa-99	232	30	.	.	PUNCT
ajfa-99	233	1	however	however	ADV
ajfa-99	233	2	,	,	PUNCT
ajfa-99	233	3	the	the	DET
ajfa-99	233	4	chi	chi	ADJ
ajfa-99	233	5	-	-	PUNCT
ajfa-99	233	6	square	square	ADJ
ajfa-99	233	7	results	result	NOUN
ajfa-99	233	8	shown	show	VERB
ajfa-99	233	9	in	in	ADP
ajfa-99	233	10	table	table	NOUN
ajfa-99	233	11	2	2	NUM
ajfa-99	233	12	reveal	reveal	VERB
ajfa-99	233	13	that	that	SCONJ
ajfa-99	233	14	the	the	DET
ajfa-99	233	15	percentage	percentage	NOUN
ajfa-99	233	16	drop	drop	NOUN
ajfa-99	233	17	is	be	AUX
ajfa-99	233	18	not	not	PART
ajfa-99	233	19	significant	significant	ADJ
ajfa-99	233	20	.	.	PUNCT
ajfa-99	234	1	this	this	PRON
ajfa-99	234	2	implies	imply	VERB
ajfa-99	234	3	that	that	SCONJ
ajfa-99	234	4	the	the	DET
ajfa-99	234	5	implementation	implementation	NOUN
ajfa-99	234	6	of	of	ADP
ajfa-99	234	7	masb	masb	NOUN
ajfa-99	234	8	26	26	NUM
ajfa-99	234	9	has	have	AUX
ajfa-99	234	10	not	not	PART
ajfa-99	234	11	been	be	AUX
ajfa-99	234	12	able	able	ADJ
ajfa-99	234	13	to	to	PART
ajfa-99	234	14	ensure	ensure	VERB
ajfa-99	234	15	the	the	DET
ajfa-99	234	16	use	use	NOUN
ajfa-99	234	17	of	of	ADP
ajfa-99	234	18	the	the	DET
ajfa-99	234	19	discrete	discrete	ADJ
ajfa-99	234	20	method	method	NOUN
ajfa-99	234	21	.	.	PUNCT
ajfa-99	235	1	thus	thus	ADV
ajfa-99	235	2	,	,	PUNCT
ajfa-99	235	3	this	this	DET
ajfa-99	235	4	evidence	evidence	NOUN
ajfa-99	235	5	casts	cast	VERB
ajfa-99	235	6	doubt	doubt	NOUN
ajfa-99	235	7	on	on	ADP
ajfa-99	235	8	the	the	DET
ajfa-99	235	9	ability	ability	NOUN
ajfa-99	235	10	of	of	ADP
ajfa-99	235	11	masb	masb	NOUN
ajfa-99	235	12	26	26	NUM
ajfa-99	235	13	to	to	PART
ajfa-99	235	14	enhance	enhance	VERB
ajfa-99	235	15	the	the	DET
ajfa-99	235	16	reliability	reliability	NOUN
ajfa-99	235	17	of	of	ADP
ajfa-99	235	18	the	the	DET
ajfa-99	235	19	quarterly	quarterly	ADJ
ajfa-99	235	20	reports	report	NOUN
ajfa-99	235	21	,	,	PUNCT
ajfa-99	235	22	as	as	ADV
ajfa-99	235	23	far	far	ADV
ajfa-99	235	24	as	as	SCONJ
ajfa-99	235	25	the	the	DET
ajfa-99	235	26	reporting	reporting	NOUN
ajfa-99	235	27	of	of	ADP
ajfa-99	235	28	eis	eis	PROPN
ajfa-99	235	29	is	be	AUX
ajfa-99	235	30	concerned	concern	VERB
ajfa-99	235	31	.	.	PUNCT
ajfa-99	236	1	asian	asian	ADJ
ajfa-99	236	2	journal	journal	PROPN
ajfa-99	236	3	of	of	ADP
ajfa-99	236	4	finance	finance	PROPN
ajfa-99	236	5	&	&	CCONJ
ajfa-99	236	6	accounting	accounting	PROPN
ajfa-99	236	7	issn	issn	PROPN
ajfa-99	236	8	1946	1946	NUM
ajfa-99	236	9	-	-	PUNCT
ajfa-99	236	10	052x	052x	NOUN
ajfa-99	236	11	2009	2009	NUM
ajfa-99	236	12	,	,	PUNCT
ajfa-99	236	13	vol	vol	NOUN
ajfa-99	236	14	.	.	PROPN
ajfa-99	236	15	1	1	NUM
ajfa-99	236	16	,	,	PUNCT
ajfa-99	236	17	no	no	INTJ
ajfa-99	236	18	.	.	NOUN
ajfa-99	236	19	2	2	NUM
ajfa-99	236	20	:	:	PUNCT
ajfa-99	236	21	e3	e3	VERB
ajfa-99	236	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	236	23	65	65	NUM
ajfa-99	236	24	table	table	NOUN
ajfa-99	236	25	1	1	NUM
ajfa-99	236	26	.	.	PUNCT
ajfa-99	236	27	reporting	reporting	NOUN
ajfa-99	236	28	of	of	ADP
ajfa-99	236	29	eis	eis	PROPN
ajfa-99	236	30	in	in	ADP
ajfa-99	236	31	the	the	DET
ajfa-99	236	32	quarterly	quarterly	ADJ
ajfa-99	236	33	reports	report	NOUN
ajfa-99	237	1	yes	yes	INTJ
ajfa-99	237	2	no	no	DET
ajfa-99	237	3	ku	ku	PROPN
ajfa-99	237	4	ismail	ismail	PROPN
ajfa-99	237	5	and	and	CCONJ
ajfa-99	237	6	chandler	chandler	PROPN
ajfa-99	237	7	(	(	PUNCT
ajfa-99	237	8	2005	2005	NUM
ajfa-99	237	9	)	)	PUNCT
ajfa-99	238	1	yes	yes	INTJ
ajfa-99	238	2	no	no	DET
ajfa-99	238	3	freq	freq	ADJ
ajfa-99	238	4	%	%	NOUN
ajfa-99	238	5	freq	freq	ADJ
ajfa-99	238	6	%	%	NOUN
ajfa-99	238	7	freq	freq	ADJ
ajfa-99	238	8	%	%	NOUN
ajfa-99	238	9	freq	freq	ADJ
ajfa-99	238	10	%	%	NOUN
ajfa-99	238	11	companies	company	NOUN
ajfa-99	238	12	reporting	report	VERB
ajfa-99	238	13	incidence	incidence	NOUN
ajfa-99	238	14	of	of	ADP
ajfa-99	238	15	eis	eis	PROPN
ajfa-99	238	16	in	in	ADP
ajfa-99	238	17	the	the	DET
ajfa-99	238	18	4	4	NUM
ajfa-99	238	19	th	th	NUM
ajfa-99	238	20	quarter	quarter	NOUN
ajfa-99	238	21	more	more	ADJ
ajfa-99	238	22	than	than	ADP
ajfa-99	238	23	in	in	ADP
ajfa-99	238	24	any	any	DET
ajfa-99	238	25	other	other	ADJ
ajfa-99	238	26	quarter	quarter	NOUN
ajfa-99	238	27	44	44	NUM
ajfa-99	238	28	48.4	48.4	NUM
ajfa-99	238	29	47	47	NUM
ajfa-99	238	30	51.6	51.6	NUM
ajfa-99	238	31	64	64	NUM
ajfa-99	238	32	56.1	56.1	NUM
ajfa-99	238	33	50	50	NUM
ajfa-99	238	34	43.9	43.9	NUM
ajfa-99	238	35	companies	company	NOUN
ajfa-99	238	36	reporting	report	VERB
ajfa-99	238	37	incidence	incidence	NOUN
ajfa-99	238	38	of	of	ADP
ajfa-99	238	39	eis	eis	PROPN
ajfa-99	238	40	in	in	ADP
ajfa-99	238	41	the	the	DET
ajfa-99	238	42	4	4	NUM
ajfa-99	238	43	th	th	NUM
ajfa-99	238	44	quarter	quarter	NOUN
ajfa-99	238	45	more	more	ADJ
ajfa-99	238	46	than	than	ADP
ajfa-99	238	47	in	in	ADP
ajfa-99	238	48	the	the	DET
ajfa-99	238	49	first	first	ADJ
ajfa-99	238	50	three	three	NUM
ajfa-99	238	51	quarters	quarter	NOUN
ajfa-99	238	52	combined	combine	VERB
ajfa-99	238	53	34	34	NUM
ajfa-99	238	54	37.4	37.4	NUM
ajfa-99	238	55	57	57	NUM
ajfa-99	238	56	62.6	62.6	NUM
ajfa-99	238	57	48	48	NUM
ajfa-99	238	58	42.1	42.1	NUM
ajfa-99	238	59	66	66	NUM
ajfa-99	238	60	57.9	57.9	NUM
ajfa-99	238	61	table	table	NOUN
ajfa-99	238	62	2	2	NUM
ajfa-99	238	63	.	.	PUNCT
ajfa-99	238	64	incidences	incidence	NOUN
ajfa-99	238	65	of	of	ADP
ajfa-99	238	66	eis	eis	PROPN
ajfa-99	238	67	in	in	ADP
ajfa-99	238	68	the	the	DET
ajfa-99	238	69	4	4	NUM
ajfa-99	238	70	th	th	NUM
ajfa-99	238	71	quarter	quarter	NOUN
ajfa-99	238	72	:	:	PUNCT
ajfa-99	238	73	preand	preand	VERB
ajfa-99	238	74	post	post	ADJ
ajfa-99	238	75	-	-	ADJ
ajfa-99	238	76	masb	masb	ADJ
ajfa-99	238	77	26	26	NUM
ajfa-99	238	78	periods	period	NOUN
ajfa-99	238	79	present	present	ADJ
ajfa-99	238	80	study	study	NOUN
ajfa-99	238	81	(	(	PUNCT
ajfa-99	238	82	post	post	ADJ
ajfa-99	238	83	-	-	ADJ
ajfa-99	238	84	masb26	masb26	ADJ
ajfa-99	238	85	)	)	PUNCT
ajfa-99	238	86	ku	ku	PROPN
ajfa-99	238	87	ismail	ismail	PROPN
ajfa-99	238	88	and	and	CCONJ
ajfa-99	238	89	chandler	chandler	PROPN
ajfa-99	238	90	(	(	PUNCT
ajfa-99	238	91	2005	2005	NUM
ajfa-99	238	92	)	)	PUNCT
ajfa-99	238	93	(	(	PUNCT
ajfa-99	238	94	pre	pre	ADJ
ajfa-99	238	95	-	-	ADJ
ajfa-99	238	96	masb26	masb26	ADJ
ajfa-99	238	97	)	)	PUNCT
ajfa-99	238	98	sub	sub	ADJ
ajfa-99	238	99	-	-	ADJ
ajfa-99	238	100	totals	total	NOUN
ajfa-99	238	101	companies	company	NOUN
ajfa-99	238	102	reporting	report	VERB
ajfa-99	238	103	incidence	incidence	NOUN
ajfa-99	238	104	of	of	ADP
ajfa-99	238	105	eis	eis	PROPN
ajfa-99	238	106	in	in	ADP
ajfa-99	238	107	the	the	DET
ajfa-99	238	108	4	4	NUM
ajfa-99	238	109	th	th	NUM
ajfa-99	238	110	quarter	quarter	NOUN
ajfa-99	238	111	more	more	ADJ
ajfa-99	238	112	than	than	ADP
ajfa-99	238	113	in	in	ADP
ajfa-99	238	114	any	any	DET
ajfa-99	238	115	other	other	ADJ
ajfa-99	238	116	quarter	quarter	NOUN
ajfa-99	238	117	48.4	48.4	NUM
ajfa-99	238	118	%	%	NOUN
ajfa-99	238	119	56.1	56.1	NUM
ajfa-99	238	120	%	%	NOUN
ajfa-99	238	121	104.5	104.5	NUM
ajfa-99	238	122	%	%	NOUN
ajfa-99	238	123	48.6	48.6	NUM
ajfa-99	238	124	%	%	NOUN
ajfa-99	238	125	*	*	NOUN
ajfa-99	238	126	55.8	55.8	NUM
ajfa-99	238	127	%	%	NOUN
ajfa-99	238	128	*	*	PUNCT
ajfa-99	238	129	companies	company	NOUN
ajfa-99	238	130	reporting	report	VERB
ajfa-99	238	131	incidence	incidence	NOUN
ajfa-99	238	132	of	of	ADP
ajfa-99	238	133	eis	eis	PROPN
ajfa-99	238	134	in	in	ADP
ajfa-99	238	135	the	the	DET
ajfa-99	238	136	4	4	NUM
ajfa-99	238	137	th	th	NUM
ajfa-99	238	138	quarter	quarter	NOUN
ajfa-99	238	139	more	more	ADJ
ajfa-99	238	140	than	than	ADP
ajfa-99	238	141	in	in	ADP
ajfa-99	238	142	the	the	DET
ajfa-99	238	143	first	first	ADJ
ajfa-99	238	144	three	three	NUM
ajfa-99	238	145	quarters	quarter	NOUN
ajfa-99	238	146	combined	combine	VERB
ajfa-99	238	147	37.4	37.4	NUM
ajfa-99	238	148	%	%	NOUN
ajfa-99	238	149	42.1	42.1	NUM
ajfa-99	238	150	%	%	NOUN
ajfa-99	238	151	79.5	79.5	NUM
ajfa-99	238	152	%	%	NOUN
ajfa-99	238	153	37.1	37.1	NUM
ajfa-99	238	154	%	%	NOUN
ajfa-99	238	155	*	*	NOUN
ajfa-99	238	156	42.4	42.4	NUM
ajfa-99	238	157	%	%	NOUN
ajfa-99	238	158	*	*	PUNCT
ajfa-99	238	159	sub	sub	NOUN
ajfa-99	238	160	-	-	NOUN
ajfa-99	238	161	totals	total	NOUN
ajfa-99	238	162	85.8	85.8	NUM
ajfa-99	238	163	%	%	NOUN
ajfa-99	238	164	48.2	48.2	NUM
ajfa-99	238	165	%	%	NOUN
ajfa-99	238	166	184	184	NUM
ajfa-99	238	167	%	%	NOUN
ajfa-99	238	168	*	*	PUNCT
ajfa-99	238	169	expected	expect	VERB
ajfa-99	238	170	value	value	NOUN
ajfa-99	238	171	χ2	χ2	NOUN
ajfa-99	238	172	=	=	SYM
ajfa-99	238	173	0.00698	0.00698	PROPN
ajfa-99	238	174	,	,	PUNCT
ajfa-99	238	175	the	the	DET
ajfa-99	238	176	critical	critical	ADJ
ajfa-99	238	177	value	value	NOUN
ajfa-99	238	178	is	be	AUX
ajfa-99	238	179	χ2=3.84	χ2=3.84	NOUN
ajfa-99	238	180	(	(	PUNCT
ajfa-99	238	181	d.f	d.f	PROPN
ajfa-99	238	182	=	=	SYM
ajfa-99	238	183	1	1	NUM
ajfa-99	238	184	,	,	PUNCT
ajfa-99	238	185	α=0.05	α=0.05	NOUN
ajfa-99	238	186	)	)	PUNCT
ajfa-99	238	187	table	table	NOUN
ajfa-99	238	188	3	3	NUM
ajfa-99	238	189	reports	report	VERB
ajfa-99	238	190	the	the	DET
ajfa-99	238	191	overall	overall	ADJ
ajfa-99	238	192	mean	mean	ADJ
ajfa-99	238	193	proportion	proportion	NOUN
ajfa-99	238	194	of	of	ADP
ajfa-99	238	195	the	the	DET
ajfa-99	238	196	incidence	incidence	NOUN
ajfa-99	238	197	of	of	ADP
ajfa-99	238	198	eis	eis	PROPN
ajfa-99	238	199	reported	report	VERB
ajfa-99	238	200	in	in	ADP
ajfa-99	238	201	each	each	DET
ajfa-99	238	202	quarter	quarter	NOUN
ajfa-99	238	203	.	.	PUNCT
ajfa-99	239	1	in	in	ADP
ajfa-99	239	2	the	the	DET
ajfa-99	239	3	first	first	ADJ
ajfa-99	239	4	quarter	quarter	NOUN
ajfa-99	239	5	,	,	PUNCT
ajfa-99	239	6	the	the	DET
ajfa-99	239	7	lowest	low	ADJ
ajfa-99	239	8	proportion	proportion	NOUN
ajfa-99	239	9	(	(	PUNCT
ajfa-99	239	10	10.98	10.98	NUM
ajfa-99	239	11	percent	percent	NOUN
ajfa-99	239	12	)	)	PUNCT
ajfa-99	239	13	of	of	ADP
ajfa-99	239	14	eis	eis	PROPN
ajfa-99	239	15	was	be	AUX
ajfa-99	239	16	reported	report	VERB
ajfa-99	239	17	and	and	CCONJ
ajfa-99	239	18	the	the	DET
ajfa-99	239	19	value	value	NOUN
ajfa-99	239	20	increased	increase	VERB
ajfa-99	239	21	as	as	SCONJ
ajfa-99	239	22	the	the	DET
ajfa-99	239	23	quarters	quarter	NOUN
ajfa-99	239	24	moved	move	VERB
ajfa-99	239	25	towards	towards	ADP
ajfa-99	239	26	year	year	NOUN
ajfa-99	239	27	-	-	PUNCT
ajfa-99	239	28	end	end	NOUN
ajfa-99	239	29	,	,	PUNCT
ajfa-99	239	30	with	with	ADP
ajfa-99	239	31	the	the	DET
ajfa-99	239	32	fourth	fourth	ADJ
ajfa-99	239	33	quarter	quarter	NOUN
ajfa-99	239	34	reporting	report	VERB
ajfa-99	239	35	the	the	DET
ajfa-99	239	36	highest	high	ADJ
ajfa-99	239	37	proportion	proportion	NOUN
ajfa-99	239	38	(	(	PUNCT
ajfa-99	239	39	50.02	50.02	NUM
ajfa-99	239	40	percent	percent	NOUN
ajfa-99	239	41	)	)	PUNCT
ajfa-99	239	42	.	.	PUNCT
ajfa-99	240	1	results	result	NOUN
ajfa-99	240	2	of	of	ADP
ajfa-99	240	3	paired	pair	VERB
ajfa-99	240	4	t	t	NOUN
ajfa-99	240	5	-	-	PUNCT
ajfa-99	240	6	tests	test	NOUN
ajfa-99	240	7	on	on	ADP
ajfa-99	240	8	the	the	DET
ajfa-99	240	9	equality	equality	NOUN
ajfa-99	240	10	of	of	ADP
ajfa-99	240	11	means	mean	NOUN
ajfa-99	240	12	shown	show	VERB
ajfa-99	240	13	in	in	ADP
ajfa-99	240	14	table	table	NOUN
ajfa-99	240	15	3	3	NUM
ajfa-99	240	16	indicate	indicate	VERB
ajfa-99	240	17	that	that	SCONJ
ajfa-99	240	18	the	the	DET
ajfa-99	240	19	proportion	proportion	NOUN
ajfa-99	240	20	of	of	ADP
ajfa-99	240	21	the	the	DET
ajfa-99	240	22	incidence	incidence	NOUN
ajfa-99	240	23	of	of	ADP
ajfa-99	240	24	eis	eis	PROPN
ajfa-99	240	25	reported	report	VERB
ajfa-99	240	26	in	in	ADP
ajfa-99	240	27	the	the	DET
ajfa-99	240	28	fourth	fourth	ADJ
ajfa-99	240	29	quarter	quarter	NOUN
ajfa-99	240	30	is	be	AUX
ajfa-99	240	31	significantly	significantly	ADV
ajfa-99	240	32	higher	high	ADJ
ajfa-99	240	33	than	than	ADP
ajfa-99	240	34	for	for	ADP
ajfa-99	240	35	each	each	PRON
ajfa-99	240	36	of	of	ADP
ajfa-99	240	37	the	the	DET
ajfa-99	240	38	other	other	ADJ
ajfa-99	240	39	quarters	quarter	NOUN
ajfa-99	240	40	.	.	PUNCT
ajfa-99	241	1	the	the	DET
ajfa-99	241	2	finding	finding	NOUN
ajfa-99	241	3	is	be	AUX
ajfa-99	241	4	consistent	consistent	ADJ
ajfa-99	241	5	with	with	ADP
ajfa-99	241	6	that	that	PRON
ajfa-99	241	7	of	of	ADP
ajfa-99	241	8	ku	ku	PROPN
ajfa-99	241	9	ismail	ismail	PROPN
ajfa-99	241	10	and	and	CCONJ
ajfa-99	241	11	chandler	chandler	PROPN
ajfa-99	241	12	(	(	PUNCT
ajfa-99	241	13	2005	2005	NUM
ajfa-99	241	14	)	)	PUNCT
ajfa-99	241	15	see	see	VERB
ajfa-99	241	16	the	the	DET
ajfa-99	241	17	last	last	ADJ
ajfa-99	241	18	column	column	NOUN
ajfa-99	241	19	of	of	ADP
ajfa-99	241	20	table	table	NOUN
ajfa-99	241	21	3	3	NUM
ajfa-99	241	22	for	for	ADP
ajfa-99	241	23	comparison	comparison	NOUN
ajfa-99	241	24	.	.	PUNCT
ajfa-99	242	1	this	this	PRON
ajfa-99	242	2	suggests	suggest	VERB
ajfa-99	242	3	asian	asian	ADJ
ajfa-99	242	4	journal	journal	NOUN
ajfa-99	242	5	of	of	ADP
ajfa-99	242	6	finance	finance	PROPN
ajfa-99	242	7	&	&	CCONJ
ajfa-99	242	8	accounting	accounting	PROPN
ajfa-99	242	9	issn	issn	PROPN
ajfa-99	242	10	1946	1946	NUM
ajfa-99	242	11	-	-	PUNCT
ajfa-99	242	12	052x	052x	NOUN
ajfa-99	242	13	2009	2009	NUM
ajfa-99	242	14	,	,	PUNCT
ajfa-99	242	15	vol	vol	NOUN
ajfa-99	242	16	.	.	PROPN
ajfa-99	242	17	1	1	NUM
ajfa-99	242	18	,	,	PUNCT
ajfa-99	242	19	no	no	INTJ
ajfa-99	242	20	.	.	NOUN
ajfa-99	242	21	2	2	NUM
ajfa-99	242	22	:	:	PUNCT
ajfa-99	242	23	e3	e3	VERB
ajfa-99	242	24	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	242	25	66	66	NUM
ajfa-99	242	26	that	that	SCONJ
ajfa-99	242	27	the	the	DET
ajfa-99	242	28	tendency	tendency	NOUN
ajfa-99	242	29	for	for	SCONJ
ajfa-99	242	30	companies	company	NOUN
ajfa-99	242	31	to	to	PART
ajfa-99	242	32	defer	defer	VERB
ajfa-99	242	33	the	the	DET
ajfa-99	242	34	reporting	reporting	NOUN
ajfa-99	242	35	of	of	ADP
ajfa-99	242	36	eis	eis	PROPN
ajfa-99	242	37	to	to	ADP
ajfa-99	242	38	the	the	DET
ajfa-99	242	39	final	final	ADJ
ajfa-99	242	40	quarter	quarter	NOUN
ajfa-99	242	41	still	still	ADV
ajfa-99	242	42	prevails	prevail	VERB
ajfa-99	242	43	even	even	ADV
ajfa-99	242	44	after	after	ADP
ajfa-99	242	45	the	the	DET
ajfa-99	242	46	issuance	issuance	NOUN
ajfa-99	242	47	of	of	ADP
ajfa-99	242	48	masb	masb	NOUN
ajfa-99	242	49	26	26	NUM
ajfa-99	242	50	,	,	PUNCT
ajfa-99	242	51	which	which	PRON
ajfa-99	242	52	reinforces	reinforce	VERB
ajfa-99	242	53	the	the	DET
ajfa-99	242	54	findings	finding	NOUN
ajfa-99	242	55	in	in	ADP
ajfa-99	242	56	table	table	NOUN
ajfa-99	242	57	1	1	NUM
ajfa-99	242	58	.	.	PUNCT
ajfa-99	242	59	table	table	NOUN
ajfa-99	242	60	3	3	NUM
ajfa-99	242	61	.	.	X
ajfa-99	242	62	proportion	proportion	NOUN
ajfa-99	242	63	of	of	ADP
ajfa-99	242	64	the	the	DET
ajfa-99	242	65	incidence	incidence	NOUN
ajfa-99	242	66	of	of	ADP
ajfa-99	242	67	eis	eis	PROPN
ajfa-99	242	68	in	in	ADP
ajfa-99	242	69	each	each	DET
ajfa-99	242	70	quarter	quarter	NOUN
ajfa-99	242	71	eis	eis	NOUN
ajfa-99	242	72	difference	difference	NOUN
ajfa-99	242	73	with	with	ADP
ajfa-99	242	74	mean	mean	NOUN
ajfa-99	242	75	of	of	ADP
ajfa-99	242	76	4	4	NUM
ajfa-99	242	77	th	th	NUM
ajfa-99	242	78	quarter	quarter	NOUN
ajfa-99	242	79	ku	ku	PROPN
ajfa-99	242	80	ismail	ismail	PROPN
ajfa-99	242	81	and	and	CCONJ
ajfa-99	242	82	chandler	chandler	PROPN
ajfa-99	242	83	(	(	PUNCT
ajfa-99	242	84	2005	2005	NUM
ajfa-99	242	85	)	)	PUNCT
ajfa-99	243	1	mean	mean	NOUN
ajfa-99	243	2	(	(	PUNCT
ajfa-99	243	3	percent	percent	NOUN
ajfa-99	243	4	)	)	PUNCT
ajfa-99	244	1	std	std	NOUN
ajfa-99	244	2	.	.	PUNCT
ajfa-99	245	1	deviation	deviation	NOUN
ajfa-99	245	2	t	t	NOUN
ajfa-99	245	3	-	-	PUNCT
ajfa-99	245	4	value	value	NOUN
ajfa-99	245	5	sig	sig	NOUN
ajfa-99	245	6	.	.	PUNCT
ajfa-99	246	1	(	(	PUNCT
ajfa-99	246	2	2	2	NUM
ajfa-99	246	3	-	-	PUNCT
ajfa-99	246	4	tailed	tailed	ADJ
ajfa-99	246	5	)	)	PUNCT
ajfa-99	246	6	mean	mean	NOUN
ajfa-99	246	7	(	(	PUNCT
ajfa-99	246	8	percent	percent	NOUN
ajfa-99	246	9	)	)	PUNCT
ajfa-99	246	10	1	1	NUM
ajfa-99	246	11	st	st	PROPN
ajfa-99	246	12	quarter	quarter	NOUN
ajfa-99	246	13	10.98	10.98	NUM
ajfa-99	246	14	0.1999	0.1999	NUM
ajfa-99	246	15	-7.649	-7.649	NOUN
ajfa-99	246	16	0.000	0.000	NUM
ajfa-99	246	17	*	*	PUNCT
ajfa-99	246	18	*	*	PUNCT
ajfa-99	246	19	*	*	PUNCT
ajfa-99	246	20	10.40	10.40	NUM
ajfa-99	246	21	2	2	NUM
ajfa-99	246	22	nd	nd	NOUN
ajfa-99	246	23	quarter	quarter	NOUN
ajfa-99	246	24	19.16	19.16	NUM
ajfa-99	246	25	0.2866	0.2866	NUM
ajfa-99	246	26	-5.014	-5.014	NOUN
ajfa-99	247	1	0.000	0.000	NUM
ajfa-99	247	2	*	*	PUNCT
ajfa-99	247	3	*	*	PUNCT
ajfa-99	247	4	*	*	X
ajfa-99	247	5	16.96	16.96	NUM
ajfa-99	247	6	3	3	NUM
ajfa-99	247	7	rd	rd	NOUN
ajfa-99	247	8	quarter	quarter	NOUN
ajfa-99	247	9	19.83	19.83	NUM
ajfa-99	247	10	0.2747	0.2747	NUM
ajfa-99	247	11	-5.137	-5.137	PUNCT
ajfa-99	248	1	0.000	0.000	NUM
ajfa-99	248	2	*	*	PUNCT
ajfa-99	248	3	*	*	PUNCT
ajfa-99	248	4	*	*	PUNCT
ajfa-99	248	5	22.11	22.11	NUM
ajfa-99	248	6	4	4	NUM
ajfa-99	248	7	th	th	NUM
ajfa-99	248	8	quarter	quarter	NOUN
ajfa-99	248	9	50.02	50.02	NUM
ajfa-99	248	10	0.3737	0.3737	NUM
ajfa-99	248	11	50.53	50.53	NUM
ajfa-99	248	12	*	*	PUNCT
ajfa-99	248	13	*	*	PUNCT
ajfa-99	248	14	*	*	PUNCT
ajfa-99	248	15	significant	significant	ADJ
ajfa-99	248	16	at	at	ADP
ajfa-99	248	17	the	the	DET
ajfa-99	248	18	0.01	0.01	NUM
ajfa-99	248	19	level	level	NOUN
ajfa-99	248	20	the	the	DET
ajfa-99	248	21	signs	sign	NOUN
ajfa-99	248	22	of	of	ADP
ajfa-99	248	23	the	the	DET
ajfa-99	248	24	eis	eis	PROPN
ajfa-99	248	25	reported	report	VERB
ajfa-99	248	26	in	in	ADP
ajfa-99	248	27	each	each	DET
ajfa-99	248	28	quarter	quarter	NOUN
ajfa-99	248	29	,	,	PUNCT
ajfa-99	248	30	that	that	ADV
ajfa-99	248	31	is	is	ADV
ajfa-99	248	32	,	,	PUNCT
ajfa-99	248	33	whether	whether	SCONJ
ajfa-99	248	34	they	they	PRON
ajfa-99	248	35	are	be	AUX
ajfa-99	248	36	positive	positive	ADJ
ajfa-99	248	37	or	or	CCONJ
ajfa-99	248	38	negative	negative	ADJ
ajfa-99	248	39	in	in	ADP
ajfa-99	248	40	nature	nature	NOUN
ajfa-99	248	41	,	,	PUNCT
ajfa-99	248	42	are	be	AUX
ajfa-99	248	43	reported	report	VERB
ajfa-99	248	44	in	in	ADP
ajfa-99	248	45	table	table	NOUN
ajfa-99	248	46	4	4	NUM
ajfa-99	248	47	.	.	PUNCT
ajfa-99	249	1	the	the	DET
ajfa-99	249	2	results	result	NOUN
ajfa-99	249	3	in	in	ADP
ajfa-99	249	4	table	table	NOUN
ajfa-99	249	5	4	4	NUM
ajfa-99	249	6	show	show	VERB
ajfa-99	249	7	that	that	SCONJ
ajfa-99	249	8	during	during	ADP
ajfa-99	249	9	the	the	DET
ajfa-99	249	10	fourth	fourth	ADJ
ajfa-99	249	11	quarter	quarter	NOUN
ajfa-99	249	12	,	,	PUNCT
ajfa-99	249	13	the	the	DET
ajfa-99	249	14	number	number	NOUN
ajfa-99	249	15	of	of	ADP
ajfa-99	249	16	negative	negative	ADJ
ajfa-99	249	17	eis	eis	PROPN
ajfa-99	249	18	(	(	PUNCT
ajfa-99	249	19	67.1	67.1	NUM
ajfa-99	249	20	percent	percent	NOUN
ajfa-99	249	21	)	)	PUNCT
ajfa-99	249	22	outnumbers	outnumber	VERB
ajfa-99	249	23	positive	positive	ADJ
ajfa-99	249	24	eis	eis	PROPN
ajfa-99	249	25	(	(	PUNCT
ajfa-99	249	26	32.9	32.9	NUM
ajfa-99	249	27	percent	percent	NOUN
ajfa-99	249	28	)	)	PUNCT
ajfa-99	249	29	significantly	significantly	ADV
ajfa-99	249	30	.	.	PUNCT
ajfa-99	250	1	because	because	SCONJ
ajfa-99	250	2	our	our	PRON
ajfa-99	250	3	evidence	evidence	NOUN
ajfa-99	250	4	shows	show	VERB
ajfa-99	250	5	that	that	SCONJ
ajfa-99	250	6	more	more	ADV
ajfa-99	250	7	negative	negative	ADJ
ajfa-99	250	8	adjustments	adjustment	NOUN
ajfa-99	250	9	rather	rather	ADV
ajfa-99	250	10	than	than	ADP
ajfa-99	250	11	positive	positive	ADJ
ajfa-99	250	12	adjustments	adjustment	NOUN
ajfa-99	250	13	are	be	AUX
ajfa-99	250	14	made	make	VERB
ajfa-99	250	15	at	at	ADP
ajfa-99	250	16	the	the	DET
ajfa-99	250	17	end	end	NOUN
ajfa-99	250	18	of	of	ADP
ajfa-99	250	19	the	the	DET
ajfa-99	250	20	year	year	NOUN
ajfa-99	250	21	,	,	PUNCT
ajfa-99	250	22	this	this	PRON
ajfa-99	250	23	provides	provide	VERB
ajfa-99	250	24	an	an	DET
ajfa-99	250	25	indication	indication	NOUN
ajfa-99	250	26	that	that	SCONJ
ajfa-99	250	27	earnings	earning	NOUN
ajfa-99	250	28	of	of	ADP
ajfa-99	250	29	the	the	DET
ajfa-99	250	30	earlier	early	ADJ
ajfa-99	250	31	quarters	quarter	NOUN
ajfa-99	250	32	are	be	AUX
ajfa-99	250	33	more	more	ADV
ajfa-99	250	34	likely	likely	ADJ
ajfa-99	250	35	to	to	PART
ajfa-99	250	36	be	be	AUX
ajfa-99	250	37	overstated	overstate	VERB
ajfa-99	250	38	than	than	SCONJ
ajfa-99	250	39	understated	understate	VERB
ajfa-99	250	40	.	.	PUNCT
ajfa-99	251	1	the	the	DET
ajfa-99	251	2	findings	finding	NOUN
ajfa-99	251	3	fail	fail	VERB
ajfa-99	251	4	to	to	PART
ajfa-99	251	5	support	support	VERB
ajfa-99	251	6	our	our	PRON
ajfa-99	251	7	hypothesis	hypothesis	NOUN
ajfa-99	251	8	(	(	PUNCT
ajfa-99	251	9	h2	h2	NOUN
ajfa-99	251	10	)	)	PUNCT
ajfa-99	251	11	that	that	SCONJ
ajfa-99	251	12	earnings	earning	NOUN
ajfa-99	251	13	of	of	ADP
ajfa-99	251	14	the	the	DET
ajfa-99	251	15	first	first	ADJ
ajfa-99	251	16	three	three	NUM
ajfa-99	251	17	quarters	quarter	NOUN
ajfa-99	251	18	are	be	AUX
ajfa-99	251	19	not	not	PART
ajfa-99	251	20	likely	likely	ADJ
ajfa-99	251	21	to	to	PART
ajfa-99	251	22	be	be	AUX
ajfa-99	251	23	overstated	overstate	VERB
ajfa-99	251	24	.	.	PUNCT
ajfa-99	252	1	the	the	DET
ajfa-99	252	2	findings	finding	NOUN
ajfa-99	252	3	are	be	AUX
ajfa-99	252	4	consistent	consistent	ADJ
ajfa-99	252	5	with	with	ADP
ajfa-99	252	6	those	those	PRON
ajfa-99	252	7	of	of	ADP
ajfa-99	252	8	doran	doran	PROPN
ajfa-99	252	9	(	(	PUNCT
ajfa-99	252	10	1995	1995	NUM
ajfa-99	252	11	)	)	PUNCT
ajfa-99	252	12	and	and	CCONJ
ajfa-99	252	13	ku	ku	PROPN
ajfa-99	252	14	ismail	ismail	PROPN
ajfa-99	252	15	and	and	CCONJ
ajfa-99	252	16	chandler	chandler	PROPN
ajfa-99	252	17	(	(	PUNCT
ajfa-99	252	18	2005	2005	NUM
ajfa-99	252	19	)	)	PUNCT
ajfa-99	252	20	who	who	PRON
ajfa-99	252	21	reveal	reveal	VERB
ajfa-99	252	22	that	that	DET
ajfa-99	252	23	quarterly	quarterly	ADJ
ajfa-99	252	24	earnings	earning	NOUN
ajfa-99	252	25	for	for	ADP
ajfa-99	252	26	the	the	DET
ajfa-99	252	27	first	first	ADJ
ajfa-99	252	28	three	three	NUM
ajfa-99	252	29	quarters	quarter	NOUN
ajfa-99	252	30	are	be	AUX
ajfa-99	252	31	overstated	overstate	VERB
ajfa-99	252	32	.	.	PUNCT
ajfa-99	253	1	thus	thus	ADV
ajfa-99	253	2	,	,	PUNCT
ajfa-99	253	3	the	the	DET
ajfa-99	253	4	notion	notion	NOUN
ajfa-99	253	5	that	that	SCONJ
ajfa-99	253	6	management	management	NOUN
ajfa-99	253	7	may	may	AUX
ajfa-99	253	8	overstate	overstate	VERB
ajfa-99	253	9	interim	interim	ADJ
ajfa-99	253	10	earnings	earning	NOUN
ajfa-99	253	11	by	by	ADP
ajfa-99	253	12	delaying	delay	VERB
ajfa-99	253	13	the	the	DET
ajfa-99	253	14	release	release	NOUN
ajfa-99	253	15	of	of	ADP
ajfa-99	253	16	negative	negative	ADJ
ajfa-99	253	17	information	information	NOUN
ajfa-99	253	18	until	until	SCONJ
ajfa-99	253	19	the	the	DET
ajfa-99	253	20	final	final	ADJ
ajfa-99	253	21	quarter	quarter	NOUN
ajfa-99	253	22	still	still	ADV
ajfa-99	253	23	occurs	occur	VERB
ajfa-99	253	24	despite	despite	SCONJ
ajfa-99	253	25	the	the	DET
ajfa-99	253	26	move	move	NOUN
ajfa-99	253	27	made	make	VERB
ajfa-99	253	28	by	by	ADP
ajfa-99	253	29	the	the	DET
ajfa-99	253	30	masb	masb	NOUN
ajfa-99	253	31	to	to	PART
ajfa-99	253	32	require	require	VERB
ajfa-99	253	33	the	the	DET
ajfa-99	253	34	application	application	NOUN
ajfa-99	253	35	of	of	ADP
ajfa-99	253	36	the	the	DET
ajfa-99	253	37	discrete	discrete	ADJ
ajfa-99	253	38	method	method	NOUN
ajfa-99	253	39	.	.	PUNCT
ajfa-99	254	1	thus	thus	ADV
ajfa-99	254	2	,	,	PUNCT
ajfa-99	254	3	the	the	DET
ajfa-99	254	4	reliability	reliability	NOUN
ajfa-99	254	5	of	of	ADP
ajfa-99	254	6	earnings	earning	NOUN
ajfa-99	254	7	in	in	ADP
ajfa-99	254	8	the	the	DET
ajfa-99	254	9	quarterly	quarterly	ADJ
ajfa-99	254	10	reports	report	NOUN
ajfa-99	254	11	is	be	AUX
ajfa-99	254	12	questionable	questionable	ADJ
ajfa-99	254	13	.	.	PUNCT
ajfa-99	255	1	although	although	SCONJ
ajfa-99	255	2	the	the	DET
ajfa-99	255	3	actual	actual	ADJ
ajfa-99	255	4	motivation	motivation	NOUN
ajfa-99	255	5	as	as	ADP
ajfa-99	255	6	to	to	ADP
ajfa-99	255	7	why	why	SCONJ
ajfa-99	255	8	companies	company	NOUN
ajfa-99	255	9	delay	delay	VERB
ajfa-99	255	10	the	the	DET
ajfa-99	255	11	reporting	reporting	NOUN
ajfa-99	255	12	of	of	ADP
ajfa-99	255	13	eis	eis	PROPN
ajfa-99	255	14	to	to	ADP
ajfa-99	255	15	the	the	DET
ajfa-99	255	16	final	final	ADJ
ajfa-99	255	17	quarter	quarter	NOUN
ajfa-99	255	18	is	be	AUX
ajfa-99	255	19	not	not	PART
ajfa-99	255	20	addressed	address	VERB
ajfa-99	255	21	in	in	ADP
ajfa-99	255	22	this	this	DET
ajfa-99	255	23	study	study	NOUN
ajfa-99	255	24	,	,	PUNCT
ajfa-99	255	25	there	there	PRON
ajfa-99	255	26	are	be	VERB
ajfa-99	255	27	reasons	reason	NOUN
ajfa-99	255	28	to	to	PART
ajfa-99	255	29	believe	believe	VERB
ajfa-99	255	30	that	that	SCONJ
ajfa-99	255	31	managers	manager	NOUN
ajfa-99	255	32	make	make	VERB
ajfa-99	255	33	use	use	NOUN
ajfa-99	255	34	of	of	ADP
ajfa-99	255	35	eis	eis	PROPN
ajfa-99	255	36	in	in	ADP
ajfa-99	255	37	the	the	DET
ajfa-99	255	38	quarterly	quarterly	ADJ
ajfa-99	255	39	reports	report	NOUN
ajfa-99	255	40	as	as	ADP
ajfa-99	255	41	a	a	DET
ajfa-99	255	42	tool	tool	NOUN
ajfa-99	255	43	to	to	PART
ajfa-99	255	44	manage	manage	VERB
ajfa-99	255	45	earnings	earning	NOUN
ajfa-99	255	46	.	.	PUNCT
ajfa-99	256	1	results	result	NOUN
ajfa-99	256	2	may	may	AUX
ajfa-99	256	3	also	also	ADV
ajfa-99	256	4	imply	imply	VERB
ajfa-99	256	5	that	that	SCONJ
ajfa-99	256	6	companies	company	NOUN
ajfa-99	256	7	are	be	AUX
ajfa-99	256	8	either	either	ADV
ajfa-99	256	9	ignorant	ignorant	ADJ
ajfa-99	256	10	or	or	CCONJ
ajfa-99	256	11	lacks	lack	VERB
ajfa-99	256	12	the	the	DET
ajfa-99	256	13	knowledge	knowledge	NOUN
ajfa-99	256	14	on	on	ADP
ajfa-99	256	15	how	how	SCONJ
ajfa-99	256	16	to	to	PART
ajfa-99	256	17	apply	apply	VERB
ajfa-99	256	18	the	the	DET
ajfa-99	256	19	discrete	discrete	ADJ
ajfa-99	256	20	method	method	NOUN
ajfa-99	256	21	in	in	ADP
ajfa-99	256	22	reporting	report	VERB
ajfa-99	256	23	eis	eis	PROPN
ajfa-99	256	24	.	.	PUNCT
ajfa-99	257	1	in	in	ADP
ajfa-99	257	2	ensuring	ensure	VERB
ajfa-99	257	3	that	that	SCONJ
ajfa-99	257	4	the	the	DET
ajfa-99	257	5	discrete	discrete	ADJ
ajfa-99	257	6	method	method	NOUN
ajfa-99	257	7	is	be	AUX
ajfa-99	257	8	fully	fully	ADV
ajfa-99	257	9	complied	comply	VERB
ajfa-99	257	10	with	with	ADP
ajfa-99	257	11	,	,	PUNCT
ajfa-99	257	12	serious	serious	ADJ
ajfa-99	257	13	efforts	effort	NOUN
ajfa-99	257	14	should	should	AUX
ajfa-99	257	15	be	be	AUX
ajfa-99	257	16	taken	take	VERB
ajfa-99	257	17	by	by	ADP
ajfa-99	257	18	the	the	DET
ajfa-99	257	19	regulators	regulator	NOUN
ajfa-99	257	20	to	to	PART
ajfa-99	257	21	provide	provide	VERB
ajfa-99	257	22	management	management	NOUN
ajfa-99	257	23	and	and	CCONJ
ajfa-99	257	24	preparers	preparer	NOUN
ajfa-99	257	25	with	with	ADP
ajfa-99	257	26	a	a	DET
ajfa-99	257	27	better	well	ADJ
ajfa-99	257	28	understanding	understanding	NOUN
ajfa-99	257	29	of	of	ADP
ajfa-99	257	30	the	the	DET
ajfa-99	257	31	method	method	NOUN
ajfa-99	257	32	.	.	PUNCT
ajfa-99	258	1	it	it	PRON
ajfa-99	258	2	may	may	AUX
ajfa-99	258	3	take	take	VERB
ajfa-99	258	4	some	some	DET
ajfa-99	258	5	time	time	NOUN
ajfa-99	258	6	for	for	SCONJ
ajfa-99	258	7	companies	company	NOUN
ajfa-99	258	8	to	to	PART
ajfa-99	258	9	fully	fully	ADV
ajfa-99	258	10	apply	apply	VERB
ajfa-99	258	11	the	the	DET
ajfa-99	258	12	method	method	NOUN
ajfa-99	258	13	.	.	PUNCT
ajfa-99	259	1	asian	asian	ADJ
ajfa-99	259	2	journal	journal	PROPN
ajfa-99	259	3	of	of	ADP
ajfa-99	259	4	finance	finance	PROPN
ajfa-99	259	5	&	&	CCONJ
ajfa-99	259	6	accounting	accounting	PROPN
ajfa-99	259	7	issn	issn	PROPN
ajfa-99	259	8	1946	1946	NUM
ajfa-99	259	9	-	-	PUNCT
ajfa-99	259	10	052x	052x	NOUN
ajfa-99	259	11	2009	2009	NUM
ajfa-99	259	12	,	,	PUNCT
ajfa-99	259	13	vol	vol	NOUN
ajfa-99	259	14	.	.	PROPN
ajfa-99	259	15	1	1	NUM
ajfa-99	259	16	,	,	PUNCT
ajfa-99	259	17	no	no	INTJ
ajfa-99	259	18	.	.	NOUN
ajfa-99	259	19	2	2	NUM
ajfa-99	259	20	:	:	PUNCT
ajfa-99	259	21	e3	e3	VERB
ajfa-99	259	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-99	259	23	67	67	NUM
ajfa-99	259	24	table	table	NOUN
ajfa-99	259	25	4	4	NUM
ajfa-99	259	26	.	.	PUNCT
ajfa-99	260	1	the	the	DET
ajfa-99	260	2	signs	sign	NOUN
ajfa-99	260	3	of	of	ADP
ajfa-99	260	4	eis	eis	PROPN
ajfa-99	260	5	reported	report	VERB
ajfa-99	260	6	in	in	ADP
ajfa-99	260	7	each	each	DET
ajfa-99	260	8	quarter	quarter	NOUN
ajfa-99	260	9	negative	negative	ADJ
ajfa-99	260	10	freq	freq	NOUN
ajfa-99	260	11	.	.	PUNCT
ajfa-99	261	1	(	(	PUNCT
ajfa-99	261	2	%	%	INTJ
ajfa-99	261	3	)	)	PUNCT
ajfa-99	261	4	positive	positive	ADJ
ajfa-99	261	5	freq	freq	NOUN
ajfa-99	261	6	.	.	PUNCT
ajfa-99	262	1	(	(	PUNCT
ajfa-99	262	2	%	%	INTJ
ajfa-99	262	3	)	)	PUNCT
ajfa-99	262	4	total	total	ADJ
ajfa-99	262	5	freq	freq	NOUN
ajfa-99	262	6	.	.	PUNCT
ajfa-99	263	1	(	(	PUNCT
ajfa-99	263	2	%	%	INTJ
ajfa-99	263	3	)	)	PUNCT
ajfa-99	263	4	chi	chi	ADJ
ajfa-99	263	5	-	-	PUNCT
ajfa-99	263	6	square	square	ADJ
ajfa-99	263	7	(	(	PUNCT
ajfa-99	263	8	sig	sig	NOUN
ajfa-99	263	9	.	.	PUNCT
ajfa-99	263	10	)	)	PUNCT
ajfa-99	264	1	1	1	NUM
ajfa-99	264	2	st	st	PROPN
ajfa-99	264	3	quarter	quarter	NOUN
ajfa-99	264	4	19	19	NUM
ajfa-99	264	5	(	(	PUNCT
ajfa-99	264	6	59.4	59.4	NUM
ajfa-99	264	7	)	)	PUNCT
ajfa-99	264	8	13	13	NUM
ajfa-99	264	9	(	(	PUNCT
ajfa-99	264	10	40.6	40.6	NUM
ajfa-99	264	11	)	)	PUNCT
ajfa-99	264	12	32	32	NUM
ajfa-99	264	13	(	(	PUNCT
ajfa-99	264	14	100	100	NUM
ajfa-99	264	15	)	)	PUNCT
ajfa-99	264	16	0.289	0.289	NUM
ajfa-99	264	17	2	2	NUM
ajfa-99	264	18	nd	nd	NOUN
ajfa-99	264	19	quarter	quarter	NOUN
ajfa-99	264	20	19	19	NUM
ajfa-99	264	21	(	(	PUNCT
ajfa-99	264	22	44.2	44.2	NUM
ajfa-99	264	23	)	)	PUNCT
ajfa-99	264	24	24	24	NUM
ajfa-99	264	25	(	(	PUNCT
ajfa-99	264	26	55.8	55.8	NUM
ajfa-99	264	27	)	)	PUNCT
ajfa-99	264	28	43	43	NUM
ajfa-99	264	29	(	(	PUNCT
ajfa-99	264	30	100	100	NUM
ajfa-99	264	31	)	)	PUNCT
ajfa-99	264	32	0.355	0.355	NUM
ajfa-99	264	33	3	3	NUM
ajfa-99	264	34	rd	rd	NOUN
ajfa-99	264	35	quarter	quarter	NOUN
ajfa-99	264	36	26	26	NUM
ajfa-99	264	37	(	(	PUNCT
ajfa-99	264	38	59.1	59.1	NUM
ajfa-99	264	39	)	)	PUNCT
ajfa-99	264	40	18	18	NUM
ajfa-99	264	41	(	(	PUNCT
ajfa-99	264	42	40.9	40.9	NUM
ajfa-99	264	43	)	)	PUNCT
ajfa-99	264	44	44	44	NUM
ajfa-99	264	45	(	(	PUNCT
ajfa-99	264	46	100	100	NUM
ajfa-99	264	47	)	)	PUNCT
ajfa-99	264	48	0.228	0.228	NUM
ajfa-99	264	49	4	4	NUM
ajfa-99	264	50	th	th	NUM
ajfa-99	264	51	quarter	quarter	NOUN
ajfa-99	264	52	47	47	NUM
ajfa-99	264	53	(	(	PUNCT
ajfa-99	264	54	67.1	67.1	NUM
ajfa-99	264	55	)	)	PUNCT
ajfa-99	264	56	23	23	NUM
ajfa-99	264	57	(	(	PUNCT
ajfa-99	264	58	32.9	32.9	NUM
ajfa-99	264	59	)	)	SYM
ajfa-99	264	60	70	70	NUM
ajfa-99	264	61	(	(	PUNCT
ajfa-99	264	62	100	100	NUM
ajfa-99	264	63	)	)	PUNCT
ajfa-99	264	64	0.004	0.004	NUM
ajfa-99	264	65	*	*	PUNCT
ajfa-99	264	66	*	*	PUNCT
ajfa-99	264	67	*	*	PUNCT
ajfa-99	264	68	total	total	ADJ
ajfa-99	264	69	111	111	NUM
ajfa-99	264	70	(	(	PUNCT
ajfa-99	264	71	58.7	58.7	NUM
ajfa-99	264	72	)	)	PUNCT
ajfa-99	264	73	78	78	NUM
ajfa-99	264	74	(	(	PUNCT
ajfa-99	264	75	41.3	41.3	NUM
ajfa-99	264	76	)	)	PUNCT
ajfa-99	264	77	189	189	NUM
ajfa-99	264	78	(	(	PUNCT
ajfa-99	264	79	100	100	NUM
ajfa-99	264	80	)	)	PUNCT
ajfa-99	264	81	*	*	PUNCT
ajfa-99	265	1	*	*	PUNCT
ajfa-99	265	2	*	*	PUNCT
ajfa-99	265	3	significant	significant	ADJ
ajfa-99	265	4	at	at	ADP
ajfa-99	265	5	the	the	DET
ajfa-99	265	6	0.01	0.01	NUM
ajfa-99	265	7	level	level	NOUN
ajfa-99	265	8	table	table	NOUN
ajfa-99	265	9	5	5	NUM
ajfa-99	265	10	presents	present	VERB
ajfa-99	265	11	the	the	DET
ajfa-99	265	12	descriptive	descriptive	ADJ
ajfa-99	265	13	statistics	statistic	NOUN
ajfa-99	265	14	of	of	ADP
ajfa-99	265	15	the	the	DET
ajfa-99	265	16	variables	variable	NOUN
ajfa-99	265	17	used	use	VERB
ajfa-99	265	18	in	in	ADP
ajfa-99	265	19	the	the	DET
ajfa-99	265	20	regression	regression	NOUN
ajfa-99	265	21	model	model	NOUN
ajfa-99	265	22	.	.	PUNCT
ajfa-99	266	1	the	the	DET
ajfa-99	266	2	results	result	NOUN
ajfa-99	266	3	presented	present	VERB
ajfa-99	266	4	in	in	ADP
ajfa-99	266	5	table	table	NOUN
ajfa-99	266	6	5	5	NUM
ajfa-99	266	7	confirm	confirm	VERB
ajfa-99	266	8	the	the	DET
ajfa-99	266	9	pattern	pattern	NOUN
ajfa-99	266	10	of	of	ADP
ajfa-99	266	11	firm	firm	ADJ
ajfa-99	266	12	ownerships	ownership	NOUN
ajfa-99	266	13	in	in	ADP
ajfa-99	266	14	malaysia	malaysia	PROPN
ajfa-99	266	15	,	,	PUNCT
ajfa-99	266	16	which	which	PRON
ajfa-99	266	17	are	be	AUX
ajfa-99	266	18	closely	closely	ADV
ajfa-99	266	19	-	-	PUNCT
ajfa-99	266	20	held	hold	VERB
ajfa-99	266	21	(	(	PUNCT
ajfa-99	266	22	e.g.	e.g.	ADV
ajfa-99	266	23	fatimah	fatimah	PROPN
ajfa-99	266	24	,	,	PUNCT
ajfa-99	266	25	2001	2001	NUM
ajfa-99	266	26	;	;	PUNCT
ajfa-99	266	27	abdullah	abdullah	PROPN
ajfa-99	266	28	and	and	CCONJ
ajfa-99	266	29	mohd	mohd	PROPN
ajfa-99	266	30	-	-	PUNCT
ajfa-99	266	31	nasir	nasir	PROPN
ajfa-99	266	32	,	,	PUNCT
ajfa-99	266	33	2004	2004	NUM
ajfa-99	266	34	)	)	PUNCT
ajfa-99	266	35	.	.	PUNCT
ajfa-99	267	1	for	for	ADP
ajfa-99	267	2	instance	instance	NOUN
ajfa-99	267	3	,	,	PUNCT
ajfa-99	267	4	the	the	DET
ajfa-99	267	5	average	average	ADJ
ajfa-99	267	6	managerial	managerial	ADJ
ajfa-99	267	7	ownership	ownership	NOUN
ajfa-99	267	8	is	be	AUX
ajfa-99	267	9	30	30	NUM
ajfa-99	267	10	percent	percent	NOUN
ajfa-99	267	11	and	and	CCONJ
ajfa-99	267	12	family	family	NOUN
ajfa-99	267	13	ownership	ownership	NOUN
ajfa-99	267	14	is	be	AUX
ajfa-99	267	15	17	17	NUM
ajfa-99	267	16	percent	percent	NOUN
ajfa-99	267	17	.	.	PUNCT
ajfa-99	268	1	it	it	PRON
ajfa-99	268	2	is	be	AUX
ajfa-99	268	3	a	a	DET
ajfa-99	268	4	relatively	relatively	ADV
ajfa-99	268	5	common	common	ADJ
ajfa-99	268	6	practice	practice	NOUN
ajfa-99	268	7	in	in	ADP
ajfa-99	268	8	asian	asian	ADJ
ajfa-99	268	9	countries	country	NOUN
ajfa-99	268	10	,	,	PUNCT
ajfa-99	268	11	especially	especially	ADV
ajfa-99	268	12	in	in	ADP
ajfa-99	268	13	malaysia	malaysia	PROPN
ajfa-99	268	14	,	,	PUNCT
ajfa-99	268	15	to	to	PART
ajfa-99	268	16	appoint	appoint	VERB
ajfa-99	268	17	family	family	NOUN
ajfa-99	268	18	members	member	NOUN
ajfa-99	268	19	as	as	ADP
ajfa-99	268	20	top	top	ADJ
ajfa-99	268	21	management	management	NOUN
ajfa-99	268	22	of	of	ADP
ajfa-99	268	23	companies	company	NOUN
ajfa-99	268	24	.	.	PUNCT
ajfa-99	269	1	table	table	NOUN
ajfa-99	269	2	5	5	NUM
ajfa-99	269	3	.	.	PUNCT
ajfa-99	270	1	descriptive	descriptive	ADJ
ajfa-99	270	2	statistics	statistic	NOUN
ajfa-99	270	3	variables	variables	PROPN
ajfa-99	270	4	min	min	PROPN
ajfa-99	270	5	.	.	PROPN
ajfa-99	270	6	max	max	PROPN
ajfa-99	270	7	.	.	PUNCT
ajfa-99	271	1	mean	mean	VERB
ajfa-99	271	2	std	std	PROPN
ajfa-99	271	3	.	.	PUNCT
ajfa-99	271	4	deviation	deviation	NOUN
ajfa-99	271	5	defer	defer	NOUN
ajfa-99	271	6	.0000	.0000	PROPN
ajfa-99	271	7	1.0000	1.0000	NUM
ajfa-99	271	8	.48	.48	NUM
ajfa-99	271	9	.502	.502	NUM
ajfa-99	272	1	mgown	mgown	ADJ
ajfa-99	273	1	.0000	.0000	INTJ
ajfa-99	273	2	.8500	.8500	PROPN
ajfa-99	273	3	.30647	.30647	PUNCT
ajfa-99	274	1	.24286	.24286	ADJ
ajfa-99	274	2	fmown	fmown	NOUN
ajfa-99	275	1	.0000	.0000	INTJ
ajfa-99	276	1	.5714	.5714	CCONJ
ajfa-99	276	2	.16814	.16814	PROPN
ajfa-99	276	3	.18996	.18996	PROPN
ajfa-99	276	4	size	size	NOUN
ajfa-99	276	5	10.11	10.11	NUM
ajfa-99	276	6	17.2400	17.2400	NUM
ajfa-99	276	7	13.1294	13.1294	NUM
ajfa-99	276	8	1.32320	1.32320	NUM
ajfa-99	276	9	profit	profit	NOUN
ajfa-99	276	10	-3.05	-3.05	NOUN
ajfa-99	276	11	15.7200	15.7200	NUM
ajfa-99	276	12	.0681	.0681	VERB
ajfa-99	276	13	1.75431	1.75431	NUM
ajfa-99	276	14	lev	lev	NOUN
ajfa-99	276	15	.0000	.0000	PROPN
ajfa-99	276	16	1.1400	1.1400	NUM
ajfa-99	276	17	.2652	.2652	PROPN
ajfa-99	276	18	.24651	.24651	PROPN
ajfa-99	277	1	board	board	NOUN
ajfa-99	278	1	.0000	.0000	INTJ
ajfa-99	278	2	.0000	.0000	PROPN
ajfa-99	279	1	.76	.76	NUM
ajfa-99	279	2	.431	.431	NUM
ajfa-99	279	3	table	table	NOUN
ajfa-99	279	4	6	6	NUM
ajfa-99	279	5	presents	present	NOUN
ajfa-99	279	6	results	result	NOUN
ajfa-99	279	7	from	from	ADP
ajfa-99	279	8	correlation	correlation	NOUN
ajfa-99	279	9	analysis	analysis	NOUN
ajfa-99	279	10	.	.	PUNCT
ajfa-99	280	1	it	it	PRON
ajfa-99	280	2	is	be	AUX
ajfa-99	280	3	shown	show	VERB
ajfa-99	280	4	that	that	SCONJ
ajfa-99	280	5	two	two	NUM
ajfa-99	280	6	correlation	correlation	NOUN
ajfa-99	280	7	coefficients	coefficient	NOUN
ajfa-99	280	8	are	be	AUX
ajfa-99	280	9	deemed	deem	VERB
ajfa-99	280	10	to	to	PART
ajfa-99	280	11	be	be	AUX
ajfa-99	280	12	high	high	ADJ
ajfa-99	280	13	–	–	PUNCT
ajfa-99	280	14	those	those	PRON
ajfa-99	280	15	for	for	ADP
ajfa-99	280	16	management	management	NOUN
ajfa-99	280	17	and	and	CCONJ
ajfa-99	280	18	family	family	NOUN
ajfa-99	280	19	ownerships	ownership	NOUN
ajfa-99	280	20	(	(	PUNCT
ajfa-99	280	21	0.430	0.430	NUM
ajfa-99	280	22	)	)	PUNCT
ajfa-99	280	23	,	,	PUNCT
ajfa-99	280	24	and	and	CCONJ
ajfa-99	280	25	organisation	organisation	NOUN
ajfa-99	280	26	size	size	NOUN
ajfa-99	280	27	and	and	CCONJ
ajfa-99	280	28	listing	list	VERB
ajfa-99	280	29	board	board	NOUN
ajfa-99	280	30	(	(	PUNCT
ajfa-99	280	31	0.508	0.508	NUM
ajfa-99	280	32	)	)	PUNCT
ajfa-99	280	33	.	.	PUNCT
ajfa-99	281	1	however	however	ADV
ajfa-99	281	2	,	,	PUNCT
ajfa-99	281	3	according	accord	VERB
ajfa-99	281	4	to	to	ADP
ajfa-99	281	5	cooper	cooper	NOUN
ajfa-99	281	6	and	and	CCONJ
ajfa-99	281	7	schindler	schindler	PROPN
ajfa-99	281	8	(	(	PUNCT
ajfa-99	281	9	1998	1998	NUM
ajfa-99	281	10	)	)	PUNCT
ajfa-99	281	11	,	,	PUNCT
ajfa-99	281	12	high	high	ADJ
ajfa-99	281	13	correlations	correlation	NOUN
ajfa-99	281	14	are	be	AUX
ajfa-99	281	15	acceptable	acceptable	ADJ
ajfa-99	281	16	so	so	ADV
ajfa-99	281	17	long	long	ADV
ajfa-99	281	18	as	as	SCONJ
ajfa-99	281	19	they	they	PRON
ajfa-99	281	20	are	be	AUX
ajfa-99	281	21	not	not	PART
ajfa-99	281	22	greater	great	ADJ
ajfa-99	281	23	than	than	ADP
ajfa-99	281	24	0.8	0.8	NUM
ajfa-99	281	25	.	.	PUNCT
ajfa-99	282	1	based	base	VERB
ajfa-99	282	2	on	on	ADP
ajfa-99	282	3	this	this	DET
ajfa-99	282	4	argument	argument	NOUN
ajfa-99	282	5	,	,	PUNCT
ajfa-99	282	6	the	the	DET
ajfa-99	282	7	high	high	ADJ
ajfa-99	282	8	correlation	correlation	NOUN
ajfa-99	282	9	coefficients	coefficient	NOUN
ajfa-99	282	10	(	(	PUNCT
ajfa-99	282	11	i.e.	i.e.	X
ajfa-99	282	12	0.430	0.430	NUM
ajfa-99	282	13	and	and	CCONJ
ajfa-99	282	14	0.508	0.508	NUM
ajfa-99	282	15	)	)	PUNCT
ajfa-99	282	16	as	as	SCONJ
ajfa-99	282	17	shown	show	VERB
ajfa-99	282	18	in	in	ADP
ajfa-99	282	19	table	table	NOUN
ajfa-99	282	20	6	6	NUM
ajfa-99	282	21	are	be	AUX
ajfa-99	282	22	within	within	ADP
ajfa-99	282	23	the	the	DET
ajfa-99	282	24	acceptable	acceptable	ADJ
ajfa-99	282	25	range	range	NOUN
ajfa-99	282	26	and	and	CCONJ
ajfa-99	282	27	therefore	therefore	ADV
ajfa-99	282	28	do	do	AUX
ajfa-99	282	29	not	not	PART
ajfa-99	282	30	affect	affect	VERB
ajfa-99	282	31	the	the	DET
ajfa-99	282	32	explanatory	explanatory	ADJ
ajfa-99	282	33	power	power	NOUN
ajfa-99	282	34	of	of	ADP
ajfa-99	282	35	these	these	DET
ajfa-99	282	36	independent	independent	ADJ
ajfa-99	282	37	variables	variable	NOUN
ajfa-99	282	38	(	(	PUNCT
ajfa-99	282	39	i.e.	i.e.	X
ajfa-99	282	40	mgown	mgown	ADJ
ajfa-99	282	41	,	,	PUNCT
ajfa-99	282	42	fmown	fmown	NOUN
ajfa-99	282	43	,	,	PUNCT
ajfa-99	282	44	board	board	NOUN
ajfa-99	282	45	,	,	PUNCT
ajfa-99	282	46	and	and	CCONJ
ajfa-99	282	47	size	size	NOUN
ajfa-99	282	48	)	)	PUNCT
ajfa-99	282	49	on	on	ADP
ajfa-99	282	50	the	the	DET
ajfa-99	282	51	dependent	dependent	ADJ
ajfa-99	282	52	variable	variable	NOUN
ajfa-99	282	53	.	.	PUNCT
ajfa-99	283	1	asian	asian	ADJ
ajfa-99	283	2	journal	journal	PROPN
ajfa-99	283	3	of	of	ADP
ajfa-99	283	4	finance	finance	PROPN
ajfa-99	283	5	&	&	CCONJ
ajfa-99	283	6	accounting	accounting	PROPN
ajfa-99	283	7	issn	issn	PROPN
ajfa-99	283	8	1946	1946	NUM
ajfa-99	283	9	-	-	PUNCT
ajfa-99	283	10	052x	052x	NOUN
ajfa-99	283	11	2009	2009	NUM
ajfa-99	283	12	,	,	PUNCT
ajfa-99	283	13	vol	vol	NOUN
ajfa-99	283	14	.	.	PROPN
ajfa-99	283	15	1	1	NUM
ajfa-99	283	16	,	,	PUNCT
ajfa-99	283	17	no	no	INTJ
ajfa-99	283	18	.	.	NOUN
ajfa-99	283	19	2	2	NUM
ajfa-99	283	20	:	:	PUNCT
ajfa-99	283	21	e3	e3	VERB
ajfa-99	283	22	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-99	283	23	68	68	NUM
ajfa-99	283	24	table	table	NOUN
ajfa-99	283	25	6	6	NUM
ajfa-99	283	26	.	.	PUNCT
ajfa-99	284	1	correlation	correlation	NOUN
ajfa-99	284	2	analysis	analysis	NOUN
ajfa-99	284	3	mgown	mgown	ADJ
ajfa-99	284	4	fmown	fmown	NOUN
ajfa-99	284	5	size	size	NOUN
ajfa-99	284	6	profit	profit	NOUN
ajfa-99	284	7	lev	lev	PROPN
ajfa-99	284	8	board	board	PROPN
ajfa-99	284	9	defer	defer	NOUN
ajfa-99	284	10	-.054	-.054	PROPN
ajfa-99	285	1	-.040	-.040	PROPN
ajfa-99	286	1	-.105	-.105	PROPN
ajfa-99	286	2	-.093	-.093	PROPN
ajfa-99	286	3	.055	.055	NUM
ajfa-99	287	1	-.275	-.275	ADJ
ajfa-99	287	2	*	*	PUNCT
ajfa-99	287	3	*	*	PUNCT
ajfa-99	287	4	*	*	PUNCT
ajfa-99	287	5	(	(	PUNCT
ajfa-99	287	6	.609	.609	NUM
ajfa-99	287	7	)	)	PUNCT
ajfa-99	287	8	(	(	PUNCT
ajfa-99	287	9	.709	.709	NUM
ajfa-99	287	10	)	)	PUNCT
ajfa-99	287	11	(	(	PUNCT
ajfa-99	287	12	.330	.330	NUM
ajfa-99	287	13	)	)	PUNCT
ajfa-99	287	14	(	(	PUNCT
ajfa-99	287	15	.389	.389	NUM
ajfa-99	287	16	)	)	PUNCT
ajfa-99	287	17	(	(	PUNCT
ajfa-99	287	18	.612	.612	NUM
ajfa-99	287	19	)	)	PUNCT
ajfa-99	287	20	(	(	PUNCT
ajfa-99	287	21	.008	.008	NUM
ajfa-99	287	22	)	)	PUNCT
ajfa-99	287	23	mgown	mgown	ADJ
ajfa-99	287	24	.430	.430	NUM
ajfa-99	287	25	*	*	PUNCT
ajfa-99	287	26	*	*	PUNCT
ajfa-99	287	27	*	*	PUNCT
ajfa-99	287	28	-.147	-.147	PROPN
ajfa-99	287	29	-.125	-.125	PROPN
ajfa-99	287	30	.008	.008	NUM
ajfa-99	287	31	-.056	-.056	PROPN
ajfa-99	287	32	(	(	PUNCT
ajfa-99	287	33	.000	.000	NUM
ajfa-99	287	34	)	)	PUNCT
ajfa-99	287	35	(	(	PUNCT
ajfa-99	287	36	.170	.170	NUM
ajfa-99	287	37	)	)	PUNCT
ajfa-99	287	38	(	(	PUNCT
ajfa-99	287	39	.246	.246	NUM
ajfa-99	287	40	)	)	PUNCT
ajfa-99	287	41	(	(	PUNCT
ajfa-99	287	42	.944	.944	NUM
ajfa-99	287	43	)	)	PUNCT
ajfa-99	287	44	(	(	PUNCT
ajfa-99	287	45	.598	.598	NUM
ajfa-99	287	46	)	)	PUNCT
ajfa-99	287	47	fmown	fmown	NOUN
ajfa-99	287	48	-.187	-.187	PROPN
ajfa-99	288	1	-.065	-.065	NOUN
ajfa-99	288	2	-.040	-.040	X
ajfa-99	288	3	-.111	-.111	NOUN
ajfa-99	288	4	(	(	PUNCT
ajfa-99	288	5	.081	.081	NUM
ajfa-99	288	6	)	)	PUNCT
ajfa-99	288	7	(	(	PUNCT
ajfa-99	288	8	.545	.545	NUM
ajfa-99	288	9	)	)	PUNCT
ajfa-99	288	10	(	(	PUNCT
ajfa-99	288	11	.708	.708	NUM
ajfa-99	288	12	)	)	PUNCT
ajfa-99	288	13	(	(	PUNCT
ajfa-99	288	14	.295	.295	NUM
ajfa-99	288	15	)	)	PUNCT
ajfa-99	288	16	size	size	NOUN
ajfa-99	288	17	-.168	-.168	NOUN
ajfa-99	288	18	.110	.110	NUM
ajfa-99	288	19	.508	.508	NUM
ajfa-99	288	20	*	*	PUNCT
ajfa-99	288	21	*	*	PUNCT
ajfa-99	288	22	*	*	PUNCT
ajfa-99	288	23	(	(	PUNCT
ajfa-99	288	24	.118	.118	NUM
ajfa-99	288	25	)	)	PUNCT
ajfa-99	288	26	(	(	PUNCT
ajfa-99	288	27	.306	.306	NUM
ajfa-99	288	28	)	)	PUNCT
ajfa-99	288	29	(	(	PUNCT
ajfa-99	288	30	.000	.000	NUM
ajfa-99	288	31	)	)	PUNCT
ajfa-99	288	32	profit	profit	NOUN
ajfa-99	288	33	-.163	-.163	VERB
ajfa-99	288	34	.090	.090	NUM
ajfa-99	288	35	(	(	PUNCT
ajfa-99	288	36	.130	.130	NUM
ajfa-99	288	37	)	)	PUNCT
ajfa-99	288	38	(	(	PUNCT
ajfa-99	288	39	.403	.403	NUM
ajfa-99	288	40	)	)	PUNCT
ajfa-99	288	41	lev	lev	NOUN
ajfa-99	288	42	-.301	-.301	PROPN
ajfa-99	288	43	*	*	PUNCT
ajfa-99	288	44	*	*	PUNCT
ajfa-99	288	45	*	*	PUNCT
ajfa-99	288	46	(	(	PUNCT
ajfa-99	288	47	.004	.004	NUM
ajfa-99	288	48	)	)	PUNCT
ajfa-99	288	49	*	*	PUNCT
ajfa-99	289	1	*	*	PUNCT
ajfa-99	289	2	*	*	PUNCT
ajfa-99	289	3	significant	significant	ADJ
ajfa-99	289	4	at	at	ADP
ajfa-99	289	5	the	the	DET
ajfa-99	289	6	0.01	0.01	NUM
ajfa-99	289	7	level	level	NOUN
ajfa-99	289	8	(	(	PUNCT
ajfa-99	289	9	2	2	NUM
ajfa-99	289	10	-	-	PUNCT
ajfa-99	289	11	tailed	tailed	ADJ
ajfa-99	289	12	)	)	PUNCT
ajfa-99	289	13	.	.	PUNCT
ajfa-99	290	1	table	table	NOUN
ajfa-99	290	2	6	6	NUM
ajfa-99	290	3	also	also	ADV
ajfa-99	290	4	shows	show	VERB
ajfa-99	290	5	that	that	SCONJ
ajfa-99	290	6	board	board	NOUN
ajfa-99	290	7	listing	listing	NOUN
ajfa-99	290	8	is	be	AUX
ajfa-99	290	9	significantly	significantly	ADV
ajfa-99	290	10	associated	associate	VERB
ajfa-99	290	11	with	with	ADP
ajfa-99	290	12	the	the	DET
ajfa-99	290	13	deferment	deferment	NOUN
ajfa-99	290	14	of	of	ADP
ajfa-99	290	15	eis	eis	PROPN
ajfa-99	290	16	.	.	PROPN
ajfa-99	290	17	second	second	PROPN
ajfa-99	290	18	board	board	NOUN
ajfa-99	290	19	companies	company	NOUN
ajfa-99	290	20	are	be	AUX
ajfa-99	290	21	more	more	ADV
ajfa-99	290	22	likely	likely	ADJ
ajfa-99	290	23	to	to	PART
ajfa-99	290	24	defer	defer	VERB
ajfa-99	290	25	the	the	DET
ajfa-99	290	26	reporting	reporting	NOUN
ajfa-99	290	27	of	of	ADP
ajfa-99	290	28	eis	eis	PROPN
ajfa-99	290	29	compared	compare	VERB
ajfa-99	290	30	to	to	ADP
ajfa-99	290	31	the	the	DET
ajfa-99	290	32	main	main	ADJ
ajfa-99	290	33	board	board	NOUN
ajfa-99	290	34	companies	company	NOUN
ajfa-99	290	35	.	.	PUNCT
ajfa-99	291	1	other	other	ADJ
ajfa-99	291	2	variables	variable	NOUN
ajfa-99	291	3	seem	seem	VERB
ajfa-99	291	4	not	not	PART
ajfa-99	291	5	to	to	PART
ajfa-99	291	6	influence	influence	VERB
ajfa-99	291	7	the	the	DET
ajfa-99	291	8	reporting	reporting	NOUN
ajfa-99	291	9	of	of	ADP
ajfa-99	291	10	eis	eis	PROPN
ajfa-99	291	11	.	.	PROPN
ajfa-99	291	12	results	result	NOUN
ajfa-99	291	13	from	from	ADP
ajfa-99	291	14	logistic	logistic	ADJ
ajfa-99	291	15	regression	regression	NOUN
ajfa-99	291	16	analysis	analysis	NOUN
ajfa-99	291	17	are	be	AUX
ajfa-99	291	18	presented	present	VERB
ajfa-99	291	19	in	in	ADP
ajfa-99	291	20	table	table	NOUN
ajfa-99	291	21	7	7	NUM
ajfa-99	291	22	.	.	PUNCT
ajfa-99	292	1	consistent	consistent	ADJ
ajfa-99	292	2	with	with	ADP
ajfa-99	292	3	the	the	DET
ajfa-99	292	4	findings	finding	NOUN
ajfa-99	292	5	from	from	ADP
ajfa-99	292	6	the	the	DET
ajfa-99	292	7	univariate	univariate	ADJ
ajfa-99	292	8	analysis	analysis	NOUN
ajfa-99	292	9	,	,	PUNCT
ajfa-99	292	10	the	the	DET
ajfa-99	292	11	regression	regression	NOUN
ajfa-99	292	12	results	result	NOUN
ajfa-99	292	13	reveal	reveal	VERB
ajfa-99	292	14	that	that	PRON
ajfa-99	292	15	second	second	ADJ
ajfa-99	292	16	board	board	NOUN
ajfa-99	292	17	companies	company	NOUN
ajfa-99	292	18	are	be	AUX
ajfa-99	292	19	more	more	ADV
ajfa-99	292	20	likely	likely	ADJ
ajfa-99	292	21	to	to	PART
ajfa-99	292	22	defer	defer	VERB
ajfa-99	292	23	the	the	DET
ajfa-99	292	24	reporting	reporting	NOUN
ajfa-99	292	25	of	of	ADP
ajfa-99	292	26	eis	eis	PROPN
ajfa-99	292	27	to	to	ADP
ajfa-99	292	28	the	the	DET
ajfa-99	292	29	fourth	fourth	ADJ
ajfa-99	292	30	quarter	quarter	NOUN
ajfa-99	292	31	than	than	ADP
ajfa-99	292	32	those	those	PRON
ajfa-99	292	33	of	of	ADP
ajfa-99	292	34	the	the	DET
ajfa-99	292	35	main	main	ADJ
ajfa-99	292	36	board	board	NOUN
ajfa-99	292	37	.	.	PUNCT
ajfa-99	293	1	this	this	PRON
ajfa-99	293	2	is	be	AUX
ajfa-99	293	3	consistent	consistent	ADJ
ajfa-99	293	4	with	with	ADP
ajfa-99	293	5	our	our	PRON
ajfa-99	293	6	prediction	prediction	NOUN
ajfa-99	293	7	that	that	SCONJ
ajfa-99	293	8	main	main	ADJ
ajfa-99	293	9	board	board	NOUN
ajfa-99	293	10	companies	company	NOUN
ajfa-99	293	11	,	,	PUNCT
ajfa-99	293	12	which	which	PRON
ajfa-99	293	13	are	be	AUX
ajfa-99	293	14	more	more	ADV
ajfa-99	293	15	likely	likely	ADJ
ajfa-99	293	16	to	to	PART
ajfa-99	293	17	be	be	AUX
ajfa-99	293	18	followed	follow	VERB
ajfa-99	293	19	by	by	ADP
ajfa-99	293	20	analysts	analyst	NOUN
ajfa-99	293	21	,	,	PUNCT
ajfa-99	293	22	are	be	AUX
ajfa-99	293	23	less	less	ADV
ajfa-99	293	24	likely	likely	ADJ
ajfa-99	293	25	to	to	PART
ajfa-99	293	26	manage	manage	VERB
ajfa-99	293	27	earnings	earning	NOUN
ajfa-99	293	28	,	,	PUNCT
ajfa-99	293	29	as	as	SCONJ
ajfa-99	293	30	compared	compare	VERB
ajfa-99	293	31	to	to	ADP
ajfa-99	293	32	firms	firm	NOUN
ajfa-99	293	33	on	on	ADP
ajfa-99	293	34	the	the	DET
ajfa-99	293	35	second	second	ADJ
ajfa-99	293	36	board	board	NOUN
ajfa-99	293	37	.	.	PUNCT
ajfa-99	294	1	the	the	DET
ajfa-99	294	2	incentive	incentive	NOUN
ajfa-99	294	3	for	for	ADP
ajfa-99	294	4	not	not	PART
ajfa-99	294	5	managing	manage	VERB
ajfa-99	294	6	quarterly	quarterly	ADJ
ajfa-99	294	7	earnings	earning	NOUN
ajfa-99	294	8	through	through	ADP
ajfa-99	294	9	the	the	DET
ajfa-99	294	10	deferment	deferment	NOUN
ajfa-99	294	11	of	of	ADP
ajfa-99	294	12	eis	eis	PROPN
ajfa-99	294	13	by	by	ADP
ajfa-99	294	14	the	the	DET
ajfa-99	294	15	main	main	ADJ
ajfa-99	294	16	board	board	NOUN
ajfa-99	294	17	firms	firm	NOUN
ajfa-99	294	18	is	be	AUX
ajfa-99	294	19	expected	expect	VERB
ajfa-99	294	20	to	to	PART
ajfa-99	294	21	be	be	AUX
ajfa-99	294	22	attributable	attributable	ADJ
ajfa-99	294	23	to	to	ADP
ajfa-99	294	24	the	the	DET
ajfa-99	294	25	firms‟	firms‟	NOUN
ajfa-99	294	26	desire	desire	NOUN
ajfa-99	294	27	to	to	PART
ajfa-99	294	28	avoid	avoid	VERB
ajfa-99	294	29	negative	negative	ADJ
ajfa-99	294	30	publicity	publicity	NOUN
ajfa-99	294	31	from	from	ADP
ajfa-99	294	32	analysts	analyst	NOUN
ajfa-99	294	33	.	.	PUNCT
ajfa-99	295	1	table	table	NOUN
ajfa-99	295	2	7	7	NUM
ajfa-99	295	3	.	.	PUNCT
ajfa-99	295	4	logistic	logistic	ADJ
ajfa-99	295	5	regression	regression	NOUN
ajfa-99	295	6	results	result	VERB
ajfa-99	295	7	variables	variable	NOUN
ajfa-99	295	8	b	b	PROPN
ajfa-99	295	9	s.e	s.e	PROPN
ajfa-99	295	10	.	.	PROPN
ajfa-99	295	11	wald	wald	PROPN
ajfa-99	295	12	df	df	PROPN
ajfa-99	295	13	sig	sig	PROPN
ajfa-99	295	14	.	.	PUNCT
ajfa-99	296	1	exp(b	exp(b	NUM
ajfa-99	296	2	)	)	PUNCT
ajfa-99	296	3	mgown	mgown	ADJ
ajfa-99	296	4	-.260	-.260	ADV
ajfa-99	296	5	1.066	1.066	NUM
ajfa-99	296	6	.060	.060	NUM
ajfa-99	296	7	1	1	NUM
ajfa-99	296	8	.807	.807	NUM
ajfa-99	296	9	.771	.771	NUM
ajfa-99	296	10	fmown	fmown	NOUN
ajfa-99	296	11	-.541	-.541	PROPN
ajfa-99	296	12	1.357	1.357	NUM
ajfa-99	296	13	.159	.159	NUM
ajfa-99	296	14	1	1	NUM
ajfa-99	296	15	.690	.690	NUM
ajfa-99	296	16	.582	.582	NUM
ajfa-99	296	17	lnasset	lnasset	PROPN
ajfa-99	296	18	.071	.071	NUM
ajfa-99	296	19	.214	.214	NUM
ajfa-99	296	20	.110	.110	NUM
ajfa-99	296	21	1	1	NUM
ajfa-99	296	22	.740	.740	NUM
ajfa-99	296	23	1.074	1.074	NUM
ajfa-99	296	24	margin	margin	NOUN
ajfa-99	296	25	-.117	-.117	NOUN
ajfa-99	296	26	.193	.193	NUM
ajfa-99	296	27	.365	.365	NUM
ajfa-99	296	28	1	1	NUM
ajfa-99	296	29	.546	.546	NUM
ajfa-99	296	30	.890	.890	NUM
ajfa-99	296	31	lev	lev	NOUN
ajfa-99	296	32	-.583	-.583	PROPN
ajfa-99	296	33	1.038	1.038	NUM
ajfa-99	296	34	.316	.316	NUM
ajfa-99	296	35	1	1	NUM
ajfa-99	296	36	.574	.574	NUM
ajfa-99	296	37	.558	.558	NUM
ajfa-99	297	1	board	board	NOUN
ajfa-99	297	2	-1.632	-1.632	PUNCT
ajfa-99	297	3	.698	.698	NUM
ajfa-99	297	4	5.461	5.461	NUM
ajfa-99	297	5	1	1	NUM
ajfa-99	297	6	.019	.019	NUM
ajfa-99	297	7	*	*	SYM
ajfa-99	297	8	.196	.196	NUM
ajfa-99	297	9	constant	constant	ADJ
ajfa-99	297	10	.540	.540	NUM
ajfa-99	297	11	2.608	2.608	NUM
ajfa-99	297	12	.043	.043	NUM
ajfa-99	297	13	1	1	NUM
ajfa-99	297	14	.836	.836	NUM
ajfa-99	297	15	1.716	1.716	NUM
ajfa-99	297	16	asian	asian	ADJ
ajfa-99	297	17	journal	journal	NOUN
ajfa-99	297	18	of	of	ADP
ajfa-99	297	19	finance	finance	PROPN
ajfa-99	297	20	&	&	CCONJ
ajfa-99	297	21	accounting	accounting	PROPN
ajfa-99	297	22	issn	issn	PROPN
ajfa-99	297	23	1946	1946	NUM
ajfa-99	297	24	-	-	PUNCT
ajfa-99	297	25	052x	052x	NOUN
ajfa-99	297	26	2009	2009	NUM
ajfa-99	297	27	,	,	PUNCT
ajfa-99	297	28	vol	vol	NOUN
ajfa-99	297	29	.	.	PROPN
ajfa-99	298	1	1	1	NUM
ajfa-99	298	2	,	,	PUNCT
ajfa-99	298	3	no	no	INTJ
ajfa-99	298	4	.	.	NOUN
ajfa-99	298	5	2	2	NUM
ajfa-99	298	6	:	:	PUNCT
ajfa-99	298	7	e3	e3	VERB
ajfa-99	298	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	298	9	69	69	NUM
ajfa-99	298	10	*	*	PUNCT
ajfa-99	298	11	significant	significant	ADJ
ajfa-99	298	12	at	at	ADP
ajfa-99	298	13	the	the	DET
ajfa-99	298	14	0.05	0.05	NUM
ajfa-99	298	15	level	level	NOUN
ajfa-99	298	16	cox	cox	PROPN
ajfa-99	298	17	&	&	CCONJ
ajfa-99	298	18	snell	snell	PROPN
ajfa-99	298	19	r	r	PROPN
ajfa-99	298	20	square	square	NOUN
ajfa-99	298	21	=	=	SYM
ajfa-99	298	22	0.095	0.095	NUM
ajfa-99	298	23	nagelkerke	nagelkerke	NOUN
ajfa-99	298	24	r	r	NOUN
ajfa-99	298	25	square	square	NOUN
ajfa-99	298	26	=	=	NOUN
ajfa-99	298	27	0.127	0.127	NUM
ajfa-99	298	28	in	in	ADP
ajfa-99	298	29	sum	sum	NOUN
ajfa-99	298	30	,	,	PUNCT
ajfa-99	298	31	our	our	PRON
ajfa-99	298	32	findings	finding	NOUN
ajfa-99	298	33	provide	provide	VERB
ajfa-99	298	34	no	no	DET
ajfa-99	298	35	evidence	evidence	NOUN
ajfa-99	298	36	to	to	PART
ajfa-99	298	37	support	support	VERB
ajfa-99	298	38	the	the	DET
ajfa-99	298	39	hypotheses	hypothesis	NOUN
ajfa-99	298	40	that	that	SCONJ
ajfa-99	298	41	the	the	DET
ajfa-99	298	42	tendency	tendency	NOUN
ajfa-99	298	43	to	to	PART
ajfa-99	298	44	defer	defer	VERB
ajfa-99	298	45	the	the	DET
ajfa-99	298	46	recognition	recognition	NOUN
ajfa-99	298	47	of	of	ADP
ajfa-99	298	48	eis	eis	PROPN
ajfa-99	298	49	to	to	ADP
ajfa-99	298	50	the	the	DET
ajfa-99	298	51	fourth	fourth	ADJ
ajfa-99	298	52	quarter	quarter	NOUN
ajfa-99	298	53	is	be	AUX
ajfa-99	298	54	associated	associate	VERB
ajfa-99	298	55	with	with	ADP
ajfa-99	298	56	ownership	ownership	NOUN
ajfa-99	298	57	structure	structure	NOUN
ajfa-99	298	58	,	,	PUNCT
ajfa-99	298	59	size	size	NOUN
ajfa-99	298	60	,	,	PUNCT
ajfa-99	298	61	profitability	profitability	NOUN
ajfa-99	298	62	,	,	PUNCT
ajfa-99	298	63	or	or	CCONJ
ajfa-99	298	64	leverage	leverage	NOUN
ajfa-99	298	65	of	of	ADP
ajfa-99	298	66	a	a	DET
ajfa-99	298	67	company	company	NOUN
ajfa-99	298	68	.	.	PUNCT
ajfa-99	299	1	these	these	DET
ajfa-99	299	2	findings	finding	NOUN
ajfa-99	299	3	thus	thus	ADV
ajfa-99	299	4	fail	fail	VERB
ajfa-99	299	5	to	to	PART
ajfa-99	299	6	support	support	VERB
ajfa-99	299	7	the	the	DET
ajfa-99	299	8	earlier	early	ADJ
ajfa-99	299	9	evidence	evidence	NOUN
ajfa-99	299	10	by	by	ADP
ajfa-99	299	11	ettredge	ettredge	PROPN
ajfa-99	299	12	et	et	PROPN
ajfa-99	299	13	al	al	PROPN
ajfa-99	299	14	.	.	PROPN
ajfa-99	300	1	(	(	PUNCT
ajfa-99	300	2	1994	1994	NUM
ajfa-99	300	3	)	)	PUNCT
ajfa-99	300	4	,	,	PUNCT
ajfa-99	300	5	kinney	kinney	PROPN
ajfa-99	300	6	and	and	CCONJ
ajfa-99	300	7	mcdaniel	mcdaniel	PROPN
ajfa-99	300	8	(	(	PUNCT
ajfa-99	300	9	1989	1989	NUM
ajfa-99	300	10	)	)	PUNCT
ajfa-99	300	11	,	,	PUNCT
ajfa-99	300	12	and	and	CCONJ
ajfa-99	300	13	fan	fan	PROPN
ajfa-99	300	14	and	and	CCONJ
ajfa-99	300	15	wong	wong	PROPN
ajfa-99	300	16	(	(	PUNCT
ajfa-99	300	17	2002	2002	NUM
ajfa-99	300	18	)	)	PUNCT
ajfa-99	300	19	.	.	PUNCT
ajfa-99	301	1	however	however	ADV
ajfa-99	301	2	,	,	PUNCT
ajfa-99	301	3	the	the	DET
ajfa-99	301	4	findings	finding	NOUN
ajfa-99	301	5	are	be	AUX
ajfa-99	301	6	not	not	PART
ajfa-99	301	7	surprising	surprising	ADJ
ajfa-99	301	8	as	as	SCONJ
ajfa-99	301	9	inconsistent	inconsistent	ADJ
ajfa-99	301	10	findings	finding	NOUN
ajfa-99	301	11	have	have	AUX
ajfa-99	301	12	been	be	AUX
ajfa-99	301	13	documented	document	VERB
ajfa-99	301	14	in	in	ADP
ajfa-99	301	15	an	an	DET
ajfa-99	301	16	earlier	early	ADJ
ajfa-99	301	17	study	study	NOUN
ajfa-99	301	18	by	by	ADP
ajfa-99	301	19	abdullah	abdullah	PROPN
ajfa-99	301	20	et	et	PROPN
ajfa-99	301	21	al	al	PROPN
ajfa-99	301	22	.	.	PROPN
ajfa-99	302	1	(	(	PUNCT
ajfa-99	302	2	2002	2002	NUM
ajfa-99	302	3	)	)	PUNCT
ajfa-99	302	4	who	who	PRON
ajfa-99	302	5	failed	fail	VERB
ajfa-99	302	6	to	to	PART
ajfa-99	302	7	find	find	VERB
ajfa-99	302	8	evidence	evidence	NOUN
ajfa-99	302	9	of	of	ADP
ajfa-99	302	10	an	an	DET
ajfa-99	302	11	association	association	NOUN
ajfa-99	302	12	between	between	ADP
ajfa-99	302	13	the	the	DET
ajfa-99	302	14	incidence	incidence	NOUN
ajfa-99	302	15	of	of	ADP
ajfa-99	302	16	income	income	NOUN
ajfa-99	302	17	smoothing	smoothing	NOUN
ajfa-99	302	18	(	(	PUNCT
ajfa-99	302	19	through	through	ADP
ajfa-99	302	20	ei	ei	NOUN
ajfa-99	302	21	disclosures	disclosure	NOUN
ajfa-99	302	22	)	)	PUNCT
ajfa-99	302	23	and	and	CCONJ
ajfa-99	302	24	management	management	NOUN
ajfa-99	302	25	interests	interest	NOUN
ajfa-99	302	26	,	,	PUNCT
ajfa-99	302	27	firm	firm	ADJ
ajfa-99	302	28	size	size	NOUN
ajfa-99	302	29	,	,	PUNCT
ajfa-99	302	30	and	and	CCONJ
ajfa-99	302	31	leverage	leverage	NOUN
ajfa-99	302	32	.	.	PUNCT
ajfa-99	303	1	similar	similar	ADJ
ajfa-99	303	2	findings	finding	NOUN
ajfa-99	303	3	were	be	AUX
ajfa-99	303	4	also	also	ADV
ajfa-99	303	5	produced	produce	VERB
ajfa-99	303	6	by	by	ADP
ajfa-99	303	7	abdullah	abdullah	PROPN
ajfa-99	303	8	et	et	PROPN
ajfa-99	303	9	al	al	PROPN
ajfa-99	303	10	.	.	PROPN
ajfa-99	304	1	(	(	PUNCT
ajfa-99	304	2	2004	2004	NUM
ajfa-99	304	3	)	)	PUNCT
ajfa-99	304	4	when	when	SCONJ
ajfa-99	304	5	investigating	investigate	VERB
ajfa-99	304	6	income	income	NOUN
ajfa-99	304	7	manipulation	manipulation	NOUN
ajfa-99	304	8	through	through	ADP
ajfa-99	304	9	goodwill	goodwill	NOUN
ajfa-99	304	10	,	,	PUNCT
ajfa-99	304	11	and	and	CCONJ
ajfa-99	304	12	by	by	ADP
ajfa-99	304	13	abdullah	abdullah	PROPN
ajfa-99	304	14	and	and	CCONJ
ajfa-99	304	15	mohd	mohd	PROPN
ajfa-99	304	16	-	-	PUNCT
ajfa-99	304	17	nasir	nasir	PROPN
ajfa-99	304	18	(	(	PUNCT
ajfa-99	304	19	2004	2004	NUM
ajfa-99	304	20	)	)	PUNCT
ajfa-99	304	21	in	in	ADP
ajfa-99	304	22	a	a	DET
ajfa-99	304	23	study	study	NOUN
ajfa-99	304	24	on	on	ADP
ajfa-99	304	25	accrual	accrual	ADJ
ajfa-99	304	26	management	management	NOUN
ajfa-99	304	27	.	.	PUNCT
ajfa-99	305	1	thus	thus	ADV
ajfa-99	305	2	,	,	PUNCT
ajfa-99	305	3	earnings	earning	NOUN
ajfa-99	305	4	management	management	NOUN
ajfa-99	305	5	may	may	AUX
ajfa-99	305	6	not	not	PART
ajfa-99	305	7	be	be	AUX
ajfa-99	305	8	significantly	significantly	ADV
ajfa-99	305	9	motivated	motivate	VERB
ajfa-99	305	10	by	by	ADP
ajfa-99	305	11	the	the	DET
ajfa-99	305	12	firm‟s	firm‟s	NOUN
ajfa-99	305	13	size	size	NOUN
ajfa-99	305	14	,	,	PUNCT
ajfa-99	305	15	leverage	leverage	NOUN
ajfa-99	305	16	and	and	CCONJ
ajfa-99	305	17	management	management	NOUN
ajfa-99	305	18	ownership	ownership	NOUN
ajfa-99	305	19	.	.	PUNCT
ajfa-99	306	1	6	6	NUM
ajfa-99	306	2	.	.	X
ajfa-99	306	3	conclusion	conclusion	VERB
ajfa-99	306	4	the	the	DET
ajfa-99	306	5	issue	issue	NOUN
ajfa-99	306	6	of	of	ADP
ajfa-99	306	7	the	the	DET
ajfa-99	306	8	reliability	reliability	NOUN
ajfa-99	306	9	of	of	ADP
ajfa-99	306	10	quarterly	quarterly	ADJ
ajfa-99	306	11	reports	report	NOUN
ajfa-99	306	12	arises	arise	VERB
ajfa-99	306	13	because	because	SCONJ
ajfa-99	306	14	firms	firm	NOUN
ajfa-99	306	15	are	be	AUX
ajfa-99	306	16	not	not	PART
ajfa-99	306	17	required	require	VERB
ajfa-99	306	18	to	to	PART
ajfa-99	306	19	have	have	VERB
ajfa-99	306	20	them	they	PRON
ajfa-99	306	21	audited	audit	VERB
ajfa-99	306	22	by	by	ADP
ajfa-99	306	23	independent	independent	ADJ
ajfa-99	306	24	auditors	auditor	NOUN
ajfa-99	306	25	,	,	PUNCT
ajfa-99	306	26	and	and	CCONJ
ajfa-99	306	27	in	in	ADP
ajfa-99	306	28	some	some	DET
ajfa-99	306	29	countries	country	NOUN
ajfa-99	306	30	(	(	PUNCT
ajfa-99	306	31	for	for	ADP
ajfa-99	306	32	example	example	NOUN
ajfa-99	306	33	the	the	DET
ajfa-99	306	34	u.s	u.s	PROPN
ajfa-99	306	35	)	)	PUNCT
ajfa-99	306	36	the	the	DET
ajfa-99	306	37	integral	integral	ADJ
ajfa-99	306	38	method	method	NOUN
ajfa-99	306	39	is	be	AUX
ajfa-99	306	40	preferred	prefer	VERB
ajfa-99	306	41	over	over	ADP
ajfa-99	306	42	the	the	DET
ajfa-99	306	43	discrete	discrete	ADJ
ajfa-99	306	44	method	method	NOUN
ajfa-99	306	45	.	.	PUNCT
ajfa-99	307	1	thus	thus	ADV
ajfa-99	307	2	,	,	PUNCT
ajfa-99	307	3	earnings	earning	NOUN
ajfa-99	307	4	could	could	AUX
ajfa-99	307	5	be	be	AUX
ajfa-99	307	6	managed	manage	VERB
ajfa-99	307	7	to	to	PART
ajfa-99	307	8	suit	suit	VERB
ajfa-99	307	9	management‟s	management‟s	X
ajfa-99	307	10	objectives	objective	VERB
ajfa-99	307	11	.	.	PUNCT
ajfa-99	308	1	in	in	ADP
ajfa-99	308	2	malaysia	malaysia	PROPN
ajfa-99	308	3	,	,	PUNCT
ajfa-99	308	4	masb	masb	NOUN
ajfa-99	308	5	26	26	NUM
ajfa-99	308	6	requires	require	VERB
ajfa-99	308	7	the	the	DET
ajfa-99	308	8	use	use	NOUN
ajfa-99	308	9	of	of	ADP
ajfa-99	308	10	the	the	DET
ajfa-99	308	11	discrete	discrete	ADJ
ajfa-99	308	12	method	method	NOUN
ajfa-99	308	13	in	in	ADP
ajfa-99	308	14	reporting	report	VERB
ajfa-99	308	15	most	most	ADJ
ajfa-99	308	16	of	of	ADP
ajfa-99	308	17	the	the	DET
ajfa-99	308	18	items	item	NOUN
ajfa-99	308	19	in	in	ADP
ajfa-99	308	20	the	the	DET
ajfa-99	308	21	quarterly	quarterly	ADJ
ajfa-99	308	22	reports	report	NOUN
ajfa-99	308	23	.	.	PUNCT
ajfa-99	309	1	extending	extend	VERB
ajfa-99	309	2	the	the	DET
ajfa-99	309	3	study	study	NOUN
ajfa-99	309	4	by	by	ADP
ajfa-99	309	5	ku	ku	PROPN
ajfa-99	309	6	ismail	ismail	PROPN
ajfa-99	309	7	and	and	CCONJ
ajfa-99	309	8	chandler	chandler	PROPN
ajfa-99	309	9	(	(	PUNCT
ajfa-99	309	10	2005	2005	NUM
ajfa-99	309	11	)	)	PUNCT
ajfa-99	309	12	,	,	PUNCT
ajfa-99	309	13	this	this	DET
ajfa-99	309	14	study	study	NOUN
ajfa-99	309	15	aims	aim	VERB
ajfa-99	309	16	at	at	ADP
ajfa-99	309	17	determining	determine	VERB
ajfa-99	309	18	whether	whether	SCONJ
ajfa-99	309	19	the	the	DET
ajfa-99	309	20	reliability	reliability	NOUN
ajfa-99	309	21	of	of	ADP
ajfa-99	309	22	the	the	DET
ajfa-99	309	23	quarterly	quarterly	ADJ
ajfa-99	309	24	reports	report	NOUN
ajfa-99	309	25	improved	improve	VERB
ajfa-99	309	26	following	follow	VERB
ajfa-99	309	27	the	the	DET
ajfa-99	309	28	issuance	issuance	NOUN
ajfa-99	309	29	of	of	ADP
ajfa-99	309	30	masb	masb	NOUN
ajfa-99	309	31	26	26	NUM
ajfa-99	309	32	.	.	PUNCT
ajfa-99	310	1	this	this	PRON
ajfa-99	310	2	is	be	AUX
ajfa-99	310	3	accomplished	accomplish	VERB
ajfa-99	310	4	by	by	ADP
ajfa-99	310	5	examining	examine	VERB
ajfa-99	310	6	the	the	DET
ajfa-99	310	7	reporting	reporting	NOUN
ajfa-99	310	8	of	of	ADP
ajfa-99	310	9	eis	eis	PROPN
ajfa-99	310	10	in	in	ADP
ajfa-99	310	11	the	the	DET
ajfa-99	310	12	quarterly	quarterly	ADJ
ajfa-99	310	13	reports	report	NOUN
ajfa-99	310	14	.	.	PUNCT
ajfa-99	311	1	we	we	PRON
ajfa-99	311	2	predict	predict	VERB
ajfa-99	311	3	that	that	SCONJ
ajfa-99	311	4	if	if	SCONJ
ajfa-99	311	5	the	the	DET
ajfa-99	311	6	discrete	discrete	ADJ
ajfa-99	311	7	method	method	NOUN
ajfa-99	311	8	is	be	AUX
ajfa-99	311	9	employed	employ	VERB
ajfa-99	311	10	,	,	PUNCT
ajfa-99	311	11	the	the	DET
ajfa-99	311	12	incidence	incidence	NOUN
ajfa-99	311	13	of	of	ADP
ajfa-99	311	14	eis	eis	PROPN
ajfa-99	311	15	is	be	AUX
ajfa-99	311	16	equally	equally	ADV
ajfa-99	311	17	likely	likely	ADJ
ajfa-99	311	18	in	in	ADP
ajfa-99	311	19	all	all	DET
ajfa-99	311	20	quarters	quarter	NOUN
ajfa-99	311	21	and	and	CCONJ
ajfa-99	311	22	the	the	DET
ajfa-99	311	23	quarterly	quarterly	ADJ
ajfa-99	311	24	reports	report	NOUN
ajfa-99	311	25	are	be	AUX
ajfa-99	311	26	said	say	VERB
ajfa-99	311	27	to	to	PART
ajfa-99	311	28	be	be	AUX
ajfa-99	311	29	reliable	reliable	ADJ
ajfa-99	311	30	.	.	PUNCT
ajfa-99	312	1	in	in	ADP
ajfa-99	312	2	other	other	ADJ
ajfa-99	312	3	words	word	NOUN
ajfa-99	312	4	,	,	PUNCT
ajfa-99	312	5	if	if	SCONJ
ajfa-99	312	6	masb	masb	NOUN
ajfa-99	312	7	26	26	NUM
ajfa-99	312	8	is	be	AUX
ajfa-99	312	9	observed	observe	VERB
ajfa-99	312	10	as	as	ADV
ajfa-99	312	11	far	far	ADV
ajfa-99	312	12	as	as	SCONJ
ajfa-99	312	13	the	the	DET
ajfa-99	312	14	use	use	NOUN
ajfa-99	312	15	of	of	ADP
ajfa-99	312	16	the	the	DET
ajfa-99	312	17	discrete	discrete	ADJ
ajfa-99	312	18	method	method	NOUN
ajfa-99	312	19	is	be	AUX
ajfa-99	312	20	concerned	concern	VERB
ajfa-99	312	21	,	,	PUNCT
ajfa-99	312	22	it	it	PRON
ajfa-99	312	23	is	be	AUX
ajfa-99	312	24	predicted	predict	VERB
ajfa-99	312	25	that	that	SCONJ
ajfa-99	312	26	companies	company	NOUN
ajfa-99	312	27	would	would	AUX
ajfa-99	312	28	be	be	AUX
ajfa-99	312	29	less	less	ADV
ajfa-99	312	30	likely	likely	ADJ
ajfa-99	312	31	to	to	PART
ajfa-99	312	32	defer	defer	VERB
ajfa-99	312	33	the	the	DET
ajfa-99	312	34	reporting	reporting	NOUN
ajfa-99	312	35	of	of	ADP
ajfa-99	312	36	eis	eis	PROPN
ajfa-99	312	37	to	to	ADP
ajfa-99	312	38	the	the	DET
ajfa-99	312	39	final	final	ADJ
ajfa-99	312	40	quarter	quarter	NOUN
ajfa-99	312	41	.	.	PUNCT
ajfa-99	313	1	this	this	DET
ajfa-99	313	2	study	study	NOUN
ajfa-99	313	3	reveals	reveal	VERB
ajfa-99	313	4	that	that	SCONJ
ajfa-99	313	5	almost	almost	ADV
ajfa-99	313	6	half	half	NOUN
ajfa-99	313	7	of	of	ADP
ajfa-99	313	8	the	the	DET
ajfa-99	313	9	sampled	sample	VERB
ajfa-99	313	10	companies	company	NOUN
ajfa-99	313	11	reported	report	VERB
ajfa-99	313	12	eis	eis	PROPN
ajfa-99	313	13	in	in	ADP
ajfa-99	313	14	the	the	DET
ajfa-99	313	15	fourth	fourth	ADJ
ajfa-99	313	16	quarter	quarter	NOUN
ajfa-99	313	17	of	of	ADP
ajfa-99	313	18	2003	2003	NUM
ajfa-99	313	19	than	than	ADP
ajfa-99	313	20	in	in	ADP
ajfa-99	313	21	any	any	DET
ajfa-99	313	22	other	other	ADJ
ajfa-99	313	23	earlier	early	ADJ
ajfa-99	313	24	quarters	quarter	NOUN
ajfa-99	313	25	of	of	ADP
ajfa-99	313	26	that	that	DET
ajfa-99	313	27	year	year	NOUN
ajfa-99	313	28	.	.	PUNCT
ajfa-99	314	1	even	even	ADV
ajfa-99	314	2	though	though	SCONJ
ajfa-99	314	3	the	the	DET
ajfa-99	314	4	number	number	NOUN
ajfa-99	314	5	of	of	ADP
ajfa-99	314	6	occurrences	occurrence	NOUN
ajfa-99	314	7	has	have	AUX
ajfa-99	314	8	declined	decline	VERB
ajfa-99	314	9	from	from	ADP
ajfa-99	314	10	that	that	PRON
ajfa-99	314	11	of	of	ADP
ajfa-99	314	12	the	the	DET
ajfa-99	314	13	2001	2001	NUM
ajfa-99	314	14	survey	survey	NOUN
ajfa-99	314	15	by	by	ADP
ajfa-99	314	16	ku	ku	PROPN
ajfa-99	314	17	ismail	ismail	PROPN
ajfa-99	314	18	and	and	CCONJ
ajfa-99	314	19	chandler	chandler	PROPN
ajfa-99	314	20	(	(	PUNCT
ajfa-99	314	21	2005	2005	NUM
ajfa-99	314	22	)	)	PUNCT
ajfa-99	314	23	,	,	PUNCT
ajfa-99	314	24	the	the	DET
ajfa-99	314	25	decline	decline	NOUN
ajfa-99	314	26	is	be	AUX
ajfa-99	314	27	not	not	PART
ajfa-99	314	28	significant	significant	ADJ
ajfa-99	314	29	.	.	PUNCT
ajfa-99	315	1	similar	similar	ADJ
ajfa-99	315	2	to	to	ADP
ajfa-99	315	3	the	the	DET
ajfa-99	315	4	previous	previous	ADJ
ajfa-99	315	5	study	study	NOUN
ajfa-99	315	6	,	,	PUNCT
ajfa-99	315	7	the	the	DET
ajfa-99	315	8	proportion	proportion	NOUN
ajfa-99	315	9	of	of	ADP
ajfa-99	315	10	the	the	DET
ajfa-99	315	11	incidence	incidence	NOUN
ajfa-99	315	12	of	of	ADP
ajfa-99	315	13	eis	eis	PROPN
ajfa-99	315	14	being	be	AUX
ajfa-99	315	15	reported	report	VERB
ajfa-99	315	16	in	in	ADP
ajfa-99	315	17	the	the	DET
ajfa-99	315	18	fourth	fourth	ADJ
ajfa-99	315	19	quarter	quarter	NOUN
ajfa-99	315	20	is	be	AUX
ajfa-99	315	21	significantly	significantly	ADV
ajfa-99	315	22	higher	high	ADJ
ajfa-99	315	23	than	than	ADP
ajfa-99	315	24	for	for	ADP
ajfa-99	315	25	each	each	PRON
ajfa-99	315	26	of	of	ADP
ajfa-99	315	27	the	the	DET
ajfa-99	315	28	earlier	early	ADJ
ajfa-99	315	29	three	three	NUM
ajfa-99	315	30	quarters	quarter	NOUN
ajfa-99	315	31	of	of	ADP
ajfa-99	315	32	the	the	DET
ajfa-99	315	33	year	year	NOUN
ajfa-99	315	34	.	.	PUNCT
ajfa-99	316	1	this	this	PRON
ajfa-99	316	2	may	may	AUX
ajfa-99	316	3	indicate	indicate	VERB
ajfa-99	316	4	that	that	SCONJ
ajfa-99	316	5	the	the	DET
ajfa-99	316	6	discrete	discrete	ADJ
ajfa-99	316	7	method	method	NOUN
ajfa-99	316	8	has	have	AUX
ajfa-99	316	9	not	not	PART
ajfa-99	316	10	been	be	AUX
ajfa-99	316	11	fully	fully	ADV
ajfa-99	316	12	practiced	practice	VERB
ajfa-99	316	13	by	by	ADP
ajfa-99	316	14	companies	company	NOUN
ajfa-99	316	15	and	and	CCONJ
ajfa-99	316	16	masb	masb	NOUN
ajfa-99	316	17	26	26	NUM
ajfa-99	316	18	has	have	AUX
ajfa-99	316	19	not	not	PART
ajfa-99	316	20	been	be	AUX
ajfa-99	316	21	able	able	ADJ
ajfa-99	316	22	to	to	PART
ajfa-99	316	23	ensure	ensure	VERB
ajfa-99	316	24	the	the	DET
ajfa-99	316	25	reliability	reliability	NOUN
ajfa-99	316	26	of	of	ADP
ajfa-99	316	27	the	the	DET
ajfa-99	316	28	quarterly	quarterly	ADJ
ajfa-99	316	29	reports	report	NOUN
ajfa-99	316	30	as	as	ADV
ajfa-99	316	31	far	far	ADV
ajfa-99	316	32	as	as	SCONJ
ajfa-99	316	33	eis	eis	PROPN
ajfa-99	316	34	are	be	AUX
ajfa-99	316	35	concerned	concerned	ADJ
ajfa-99	316	36	.	.	PUNCT
ajfa-99	317	1	it	it	PRON
ajfa-99	317	2	is	be	AUX
ajfa-99	317	3	also	also	ADV
ajfa-99	317	4	observed	observe	VERB
ajfa-99	317	5	that	that	SCONJ
ajfa-99	317	6	negative	negative	ADJ
ajfa-99	317	7	eis	eis	PROPN
ajfa-99	317	8	significantly	significantly	ADV
ajfa-99	317	9	outnumber	outnumber	ADV
ajfa-99	317	10	positive	positive	ADJ
ajfa-99	317	11	eis	eis	NOUN
ajfa-99	317	12	in	in	ADP
ajfa-99	317	13	the	the	DET
ajfa-99	317	14	fourth	fourth	ADJ
ajfa-99	317	15	quarter	quarter	NOUN
ajfa-99	317	16	.	.	PUNCT
ajfa-99	318	1	therefore	therefore	ADV
ajfa-99	318	2	,	,	PUNCT
ajfa-99	318	3	there	there	PRON
ajfa-99	318	4	is	be	VERB
ajfa-99	318	5	a	a	DET
ajfa-99	318	6	tendency	tendency	NOUN
ajfa-99	318	7	that	that	SCONJ
ajfa-99	318	8	management	management	NOUN
ajfa-99	318	9	apparently	apparently	ADV
ajfa-99	318	10	delays	delay	VERB
ajfa-99	318	11	the	the	DET
ajfa-99	318	12	reporting	reporting	NOUN
ajfa-99	318	13	of	of	ADP
ajfa-99	318	14	bad	bad	ADJ
ajfa-99	318	15	news	news	NOUN
ajfa-99	318	16	or	or	CCONJ
ajfa-99	318	17	overstates	overstate	VERB
ajfa-99	318	18	the	the	DET
ajfa-99	318	19	first	first	ADJ
ajfa-99	318	20	three	three	NUM
ajfa-99	318	21	quarterly	quarterly	ADJ
ajfa-99	318	22	earnings	earning	NOUN
ajfa-99	318	23	.	.	PUNCT
ajfa-99	319	1	our	our	PRON
ajfa-99	319	2	findings	finding	NOUN
ajfa-99	319	3	further	far	ADV
ajfa-99	319	4	reveal	reveal	VERB
ajfa-99	319	5	that	that	SCONJ
ajfa-99	319	6	bursa	bursa	NOUN
ajfa-99	319	7	malaysia	malaysia	PROPN
ajfa-99	319	8	second	second	PROPN
ajfa-99	319	9	board	board	NOUN
ajfa-99	319	10	companies	company	NOUN
ajfa-99	319	11	are	be	AUX
ajfa-99	319	12	more	more	ADV
ajfa-99	319	13	likely	likely	ADJ
ajfa-99	319	14	to	to	PART
ajfa-99	319	15	engage	engage	VERB
ajfa-99	319	16	in	in	ADP
ajfa-99	319	17	fourth	fourth	ADJ
ajfa-99	319	18	quarter	quarter	NOUN
ajfa-99	319	19	“	"	PUNCT
ajfa-99	319	20	settling	settle	VERB
ajfa-99	319	21	-	-	PUNCT
ajfa-99	319	22	up	up	NOUN
ajfa-99	319	23	”	"	PUNCT
ajfa-99	319	24	compared	compare	VERB
ajfa-99	319	25	to	to	ADP
ajfa-99	319	26	the	the	DET
ajfa-99	319	27	main	main	ADJ
ajfa-99	319	28	board	board	NOUN
ajfa-99	319	29	companies	company	NOUN
ajfa-99	319	30	.	.	PUNCT
ajfa-99	320	1	this	this	PRON
ajfa-99	320	2	implies	imply	VERB
ajfa-99	320	3	that	that	SCONJ
ajfa-99	320	4	the	the	DET
ajfa-99	320	5	former	former	ADJ
ajfa-99	320	6	are	be	AUX
ajfa-99	320	7	less	less	ADV
ajfa-99	320	8	likely	likely	ADJ
ajfa-99	320	9	to	to	PART
ajfa-99	320	10	adopt	adopt	VERB
ajfa-99	320	11	the	the	DET
ajfa-99	320	12	discrete	discrete	ADJ
ajfa-99	320	13	method	method	NOUN
ajfa-99	320	14	,	,	PUNCT
ajfa-99	320	15	and	and	CCONJ
ajfa-99	320	16	the	the	DET
ajfa-99	320	17	quarterly	quarterly	ADJ
ajfa-99	320	18	reports	report	NOUN
ajfa-99	320	19	of	of	ADP
ajfa-99	320	20	these	these	DET
ajfa-99	320	21	asian	asian	ADJ
ajfa-99	320	22	journal	journal	NOUN
ajfa-99	320	23	of	of	ADP
ajfa-99	320	24	finance	finance	PROPN
ajfa-99	320	25	&	&	CCONJ
ajfa-99	320	26	accounting	accounting	PROPN
ajfa-99	320	27	issn	issn	PROPN
ajfa-99	320	28	1946	1946	NUM
ajfa-99	320	29	-	-	PUNCT
ajfa-99	320	30	052x	052x	NOUN
ajfa-99	320	31	2009	2009	NUM
ajfa-99	320	32	,	,	PUNCT
ajfa-99	320	33	vol	vol	NOUN
ajfa-99	320	34	.	.	PROPN
ajfa-99	320	35	1	1	NUM
ajfa-99	320	36	,	,	PUNCT
ajfa-99	320	37	no	no	INTJ
ajfa-99	320	38	.	.	NOUN
ajfa-99	320	39	2	2	NUM
ajfa-99	320	40	:	:	PUNCT
ajfa-99	320	41	e3	e3	VERB
ajfa-99	320	42	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	320	43	70	70	NUM
ajfa-99	320	44	companies	company	NOUN
ajfa-99	320	45	are	be	AUX
ajfa-99	320	46	therefore	therefore	ADV
ajfa-99	320	47	less	less	ADV
ajfa-99	320	48	likely	likely	ADJ
ajfa-99	320	49	to	to	PART
ajfa-99	320	50	be	be	AUX
ajfa-99	320	51	reliable	reliable	ADJ
ajfa-99	320	52	.	.	PUNCT
ajfa-99	321	1	however	however	ADV
ajfa-99	321	2	,	,	PUNCT
ajfa-99	321	3	there	there	PRON
ajfa-99	321	4	is	be	VERB
ajfa-99	321	5	no	no	DET
ajfa-99	321	6	evidence	evidence	NOUN
ajfa-99	321	7	of	of	ADP
ajfa-99	321	8	association	association	NOUN
ajfa-99	321	9	between	between	ADP
ajfa-99	321	10	the	the	DET
ajfa-99	321	11	reliability	reliability	NOUN
ajfa-99	321	12	of	of	ADP
ajfa-99	321	13	the	the	DET
ajfa-99	321	14	quarterly	quarterly	ADJ
ajfa-99	321	15	reports	report	NOUN
ajfa-99	321	16	and	and	CCONJ
ajfa-99	321	17	management	management	NOUN
ajfa-99	321	18	ownership	ownership	NOUN
ajfa-99	321	19	,	,	PUNCT
ajfa-99	321	20	size	size	NOUN
ajfa-99	321	21	,	,	PUNCT
ajfa-99	321	22	profitability	profitability	NOUN
ajfa-99	321	23	and	and	CCONJ
ajfa-99	321	24	leverage	leverage	NOUN
ajfa-99	321	25	of	of	ADP
ajfa-99	321	26	a	a	DET
ajfa-99	321	27	company	company	NOUN
ajfa-99	321	28	.	.	PUNCT
ajfa-99	322	1	the	the	DET
ajfa-99	322	2	findings	finding	NOUN
ajfa-99	322	3	of	of	ADP
ajfa-99	322	4	this	this	DET
ajfa-99	322	5	study	study	NOUN
ajfa-99	322	6	bring	bring	VERB
ajfa-99	322	7	to	to	PART
ajfa-99	322	8	light	light	VERB
ajfa-99	322	9	the	the	DET
ajfa-99	322	10	issue	issue	NOUN
ajfa-99	322	11	of	of	ADP
ajfa-99	322	12	the	the	DET
ajfa-99	322	13	reliability	reliability	NOUN
ajfa-99	322	14	of	of	ADP
ajfa-99	322	15	quarterly	quarterly	ADJ
ajfa-99	322	16	financial	financial	ADJ
ajfa-99	322	17	reports	report	NOUN
ajfa-99	322	18	.	.	PUNCT
ajfa-99	323	1	the	the	DET
ajfa-99	323	2	issue	issue	NOUN
ajfa-99	323	3	should	should	AUX
ajfa-99	323	4	be	be	AUX
ajfa-99	323	5	of	of	ADP
ajfa-99	323	6	interest	interest	NOUN
ajfa-99	323	7	to	to	ADP
ajfa-99	323	8	researchers	researcher	NOUN
ajfa-99	323	9	,	,	PUNCT
ajfa-99	323	10	financial	financial	ADJ
ajfa-99	323	11	reporting	reporting	NOUN
ajfa-99	323	12	regulators	regulator	NOUN
ajfa-99	323	13	,	,	PUNCT
ajfa-99	323	14	users	user	NOUN
ajfa-99	323	15	and	and	CCONJ
ajfa-99	323	16	preparers	preparer	NOUN
ajfa-99	323	17	of	of	ADP
ajfa-99	323	18	the	the	DET
ajfa-99	323	19	reports	report	NOUN
ajfa-99	323	20	.	.	PUNCT
ajfa-99	324	1	the	the	DET
ajfa-99	324	2	main	main	ADJ
ajfa-99	324	3	objective	objective	NOUN
ajfa-99	324	4	of	of	ADP
ajfa-99	324	5	quarterly	quarterly	ADJ
ajfa-99	324	6	reports	report	NOUN
ajfa-99	324	7	is	be	AUX
ajfa-99	324	8	to	to	PART
ajfa-99	324	9	provide	provide	VERB
ajfa-99	324	10	users	user	NOUN
ajfa-99	324	11	with	with	ADP
ajfa-99	324	12	reliable	reliable	ADJ
ajfa-99	324	13	and	and	CCONJ
ajfa-99	324	14	timelier	timely	ADJ
ajfa-99	324	15	information	information	NOUN
ajfa-99	324	16	.	.	PUNCT
ajfa-99	325	1	however	however	ADV
ajfa-99	325	2	,	,	PUNCT
ajfa-99	325	3	manipulation	manipulation	NOUN
ajfa-99	325	4	of	of	ADP
ajfa-99	325	5	quarterly	quarterly	ADJ
ajfa-99	325	6	reports	report	NOUN
ajfa-99	325	7	via	via	ADP
ajfa-99	325	8	ei	ei	NOUN
ajfa-99	325	9	adjustments	adjustment	NOUN
ajfa-99	325	10	in	in	ADP
ajfa-99	325	11	the	the	DET
ajfa-99	325	12	fourth	fourth	ADJ
ajfa-99	325	13	quarter	quarter	NOUN
ajfa-99	325	14	by	by	ADP
ajfa-99	325	15	some	some	DET
ajfa-99	325	16	companies	company	NOUN
ajfa-99	325	17	defeats	defeat	VERB
ajfa-99	325	18	the	the	DET
ajfa-99	325	19	purpose	purpose	NOUN
ajfa-99	325	20	of	of	ADP
ajfa-99	325	21	quarterly	quarterly	ADJ
ajfa-99	325	22	reports	report	NOUN
ajfa-99	325	23	.	.	PUNCT
ajfa-99	326	1	thus	thus	ADV
ajfa-99	326	2	,	,	PUNCT
ajfa-99	326	3	to	to	PART
ajfa-99	326	4	help	help	VERB
ajfa-99	326	5	enhance	enhance	VERB
ajfa-99	326	6	the	the	DET
ajfa-99	326	7	quality	quality	NOUN
ajfa-99	326	8	and	and	CCONJ
ajfa-99	326	9	usefulness	usefulness	NOUN
ajfa-99	326	10	of	of	ADP
ajfa-99	326	11	quarterly	quarterly	ADJ
ajfa-99	326	12	reports	report	NOUN
ajfa-99	326	13	,	,	PUNCT
ajfa-99	326	14	companies	company	NOUN
ajfa-99	326	15	should	should	AUX
ajfa-99	326	16	take	take	VERB
ajfa-99	326	17	the	the	DET
ajfa-99	326	18	initiative	initiative	NOUN
ajfa-99	326	19	to	to	PART
ajfa-99	326	20	observe	observe	VERB
ajfa-99	326	21	masb	masb	NOUN
ajfa-99	326	22	26	26	NUM
ajfa-99	326	23	(	(	PUNCT
ajfa-99	326	24	now	now	ADV
ajfa-99	326	25	frs	frs	ADJ
ajfa-99	326	26	134	134	NUM
ajfa-99	326	27	)	)	PUNCT
ajfa-99	326	28	more	more	ADV
ajfa-99	326	29	closely	closely	ADV
ajfa-99	326	30	,	,	PUNCT
ajfa-99	326	31	and	and	CCONJ
ajfa-99	326	32	at	at	ADP
ajfa-99	326	33	the	the	DET
ajfa-99	326	34	same	same	ADJ
ajfa-99	326	35	time	time	NOUN
ajfa-99	326	36	,	,	PUNCT
ajfa-99	326	37	the	the	DET
ajfa-99	326	38	monitoring	monitoring	NOUN
ajfa-99	326	39	mechanisms	mechanism	NOUN
ajfa-99	326	40	of	of	ADP
ajfa-99	326	41	the	the	DET
ajfa-99	326	42	regulatory	regulatory	ADJ
ajfa-99	326	43	bodies	body	NOUN
ajfa-99	326	44	should	should	AUX
ajfa-99	326	45	be	be	AUX
ajfa-99	326	46	strengthened	strengthen	VERB
ajfa-99	326	47	.	.	PUNCT
ajfa-99	327	1	investors	investor	NOUN
ajfa-99	327	2	should	should	AUX
ajfa-99	327	3	treat	treat	VERB
ajfa-99	327	4	quarterly	quarterly	ADJ
ajfa-99	327	5	earnings	earning	NOUN
ajfa-99	327	6	with	with	ADP
ajfa-99	327	7	caution	caution	NOUN
ajfa-99	327	8	because	because	SCONJ
ajfa-99	327	9	the	the	DET
ajfa-99	327	10	latter	latter	NOUN
ajfa-99	327	11	may	may	AUX
ajfa-99	327	12	be	be	AUX
ajfa-99	327	13	overstated	overstate	VERB
ajfa-99	327	14	as	as	ADP
ajfa-99	327	15	negative	negative	ADJ
ajfa-99	327	16	eis	eis	PROPN
ajfa-99	327	17	are	be	AUX
ajfa-99	327	18	more	more	ADV
ajfa-99	327	19	likely	likely	ADJ
ajfa-99	327	20	to	to	PART
ajfa-99	327	21	be	be	AUX
ajfa-99	327	22	deferred	defer	VERB
ajfa-99	327	23	to	to	ADP
ajfa-99	327	24	the	the	DET
ajfa-99	327	25	final	final	ADJ
ajfa-99	327	26	quarter	quarter	NOUN
ajfa-99	327	27	.	.	PUNCT
ajfa-99	328	1	this	this	DET
ajfa-99	328	2	study	study	NOUN
ajfa-99	328	3	opens	open	VERB
ajfa-99	328	4	up	up	ADP
ajfa-99	328	5	avenues	avenue	NOUN
ajfa-99	328	6	for	for	ADP
ajfa-99	328	7	future	future	ADJ
ajfa-99	328	8	research	research	NOUN
ajfa-99	328	9	on	on	ADP
ajfa-99	328	10	quarterly	quarterly	ADJ
ajfa-99	328	11	reporting	reporting	NOUN
ajfa-99	328	12	,	,	PUNCT
ajfa-99	328	13	not	not	PART
ajfa-99	328	14	only	only	ADV
ajfa-99	328	15	in	in	ADP
ajfa-99	328	16	malaysia	malaysia	PROPN
ajfa-99	328	17	,	,	PUNCT
ajfa-99	328	18	but	but	CCONJ
ajfa-99	328	19	also	also	ADV
ajfa-99	328	20	in	in	ADP
ajfa-99	328	21	other	other	ADJ
ajfa-99	328	22	emerging	emerge	VERB
ajfa-99	328	23	economies	economy	NOUN
ajfa-99	328	24	.	.	PUNCT
ajfa-99	329	1	based	base	VERB
ajfa-99	329	2	on	on	ADP
ajfa-99	329	3	our	our	PRON
ajfa-99	329	4	findings	finding	NOUN
ajfa-99	329	5	,	,	PUNCT
ajfa-99	329	6	deferment	deferment	NOUN
ajfa-99	329	7	of	of	ADP
ajfa-99	329	8	eis	eis	PROPN
ajfa-99	329	9	to	to	ADP
ajfa-99	329	10	the	the	DET
ajfa-99	329	11	final	final	ADJ
ajfa-99	329	12	quarter	quarter	NOUN
ajfa-99	329	13	,	,	PUNCT
ajfa-99	329	14	particularly	particularly	ADV
ajfa-99	329	15	negative	negative	ADJ
ajfa-99	329	16	eis	eis	PROPN
ajfa-99	329	17	,	,	PUNCT
ajfa-99	329	18	does	do	AUX
ajfa-99	329	19	exist	exist	VERB
ajfa-99	329	20	.	.	PUNCT
ajfa-99	330	1	thus	thus	ADV
ajfa-99	330	2	,	,	PUNCT
ajfa-99	330	3	this	this	PRON
ajfa-99	330	4	could	could	AUX
ajfa-99	330	5	lead	lead	VERB
ajfa-99	330	6	to	to	ADP
ajfa-99	330	7	quarterly	quarterly	ADJ
ajfa-99	330	8	reports	report	NOUN
ajfa-99	330	9	being	be	AUX
ajfa-99	330	10	less	less	ADV
ajfa-99	330	11	reliable	reliable	ADJ
ajfa-99	330	12	and	and	CCONJ
ajfa-99	330	13	less	less	ADV
ajfa-99	330	14	useful	useful	ADJ
ajfa-99	330	15	.	.	PUNCT
ajfa-99	331	1	further	further	ADJ
ajfa-99	331	2	research	research	NOUN
ajfa-99	331	3	could	could	AUX
ajfa-99	331	4	be	be	AUX
ajfa-99	331	5	carried	carry	VERB
ajfa-99	331	6	out	out	ADP
ajfa-99	331	7	to	to	PART
ajfa-99	331	8	determine	determine	VERB
ajfa-99	331	9	whether	whether	SCONJ
ajfa-99	331	10	this	this	PRON
ajfa-99	331	11	is	be	AUX
ajfa-99	331	12	indeed	indeed	ADV
ajfa-99	331	13	the	the	DET
ajfa-99	331	14	case	case	NOUN
ajfa-99	331	15	.	.	PUNCT
ajfa-99	332	1	this	this	PRON
ajfa-99	332	2	could	could	AUX
ajfa-99	332	3	be	be	AUX
ajfa-99	332	4	achieved	achieve	VERB
ajfa-99	332	5	,	,	PUNCT
ajfa-99	332	6	perhaps	perhaps	ADV
ajfa-99	332	7	,	,	PUNCT
ajfa-99	332	8	by	by	ADP
ajfa-99	332	9	using	use	VERB
ajfa-99	332	10	methods	method	NOUN
ajfa-99	332	11	other	other	ADJ
ajfa-99	332	12	than	than	ADP
ajfa-99	332	13	ei	ei	NOUN
ajfa-99	332	14	adjustments	adjustment	NOUN
ajfa-99	332	15	.	.	PUNCT
ajfa-99	333	1	with	with	ADP
ajfa-99	333	2	the	the	DET
ajfa-99	333	3	recent	recent	ADJ
ajfa-99	333	4	divergence	divergence	NOUN
ajfa-99	333	5	of	of	ADP
ajfa-99	333	6	global	global	ADJ
ajfa-99	333	7	accounting	accounting	NOUN
ajfa-99	333	8	standards	standard	NOUN
ajfa-99	333	9	whereby	whereby	SCONJ
ajfa-99	333	10	many	many	ADJ
ajfa-99	333	11	countries	country	NOUN
ajfa-99	333	12	have	have	AUX
ajfa-99	333	13	adopted	adopt	VERB
ajfa-99	333	14	frss	frss	NOUN
ajfa-99	333	15	in	in	ADP
ajfa-99	333	16	totality	totality	NOUN
ajfa-99	333	17	,	,	PUNCT
ajfa-99	333	18	including	include	VERB
ajfa-99	333	19	a	a	DET
ajfa-99	333	20	standard	standard	NOUN
ajfa-99	333	21	on	on	ADP
ajfa-99	333	22	interim	interim	ADJ
ajfa-99	333	23	reporting	reporting	NOUN
ajfa-99	333	24	,	,	PUNCT
ajfa-99	333	25	the	the	DET
ajfa-99	333	26	present	present	ADJ
ajfa-99	333	27	research	research	NOUN
ajfa-99	333	28	findings	finding	NOUN
ajfa-99	333	29	act	act	VERB
ajfa-99	333	30	as	as	ADP
ajfa-99	333	31	a	a	DET
ajfa-99	333	32	basis	basis	NOUN
ajfa-99	333	33	for	for	ADP
ajfa-99	333	34	similar	similar	ADJ
ajfa-99	333	35	research	research	NOUN
ajfa-99	333	36	in	in	ADP
ajfa-99	333	37	other	other	ADJ
ajfa-99	333	38	emerging	emerge	VERB
ajfa-99	333	39	economies	economy	NOUN
ajfa-99	333	40	.	.	PUNCT
ajfa-99	334	1	this	this	PRON
ajfa-99	334	2	would	would	AUX
ajfa-99	334	3	facilitate	facilitate	VERB
ajfa-99	334	4	comparisons	comparison	NOUN
ajfa-99	334	5	of	of	ADP
ajfa-99	334	6	evidence	evidence	NOUN
ajfa-99	334	7	among	among	ADP
ajfa-99	334	8	emerging	emerge	VERB
ajfa-99	334	9	economies	economy	NOUN
ajfa-99	334	10	whose	whose	DET
ajfa-99	334	11	legal	legal	ADJ
ajfa-99	334	12	and	and	CCONJ
ajfa-99	334	13	cultural	cultural	ADJ
ajfa-99	334	14	environments	environment	NOUN
ajfa-99	334	15	are	be	AUX
ajfa-99	334	16	similar	similar	ADJ
ajfa-99	334	17	to	to	ADP
ajfa-99	334	18	malaysia	malaysia	PROPN
ajfa-99	334	19	.	.	PUNCT
ajfa-99	335	1	notes	note	VERB
ajfa-99	335	2	1	1	NUM
ajfa-99	335	3	with	with	ADP
ajfa-99	335	4	effect	effect	NOUN
ajfa-99	335	5	from	from	ADP
ajfa-99	335	6	1	1	NUM
ajfa-99	335	7	january	january	NOUN
ajfa-99	335	8	2006	2006	NUM
ajfa-99	335	9	,	,	PUNCT
ajfa-99	335	10	accounting	accounting	NOUN
ajfa-99	335	11	standards	standard	NOUN
ajfa-99	335	12	in	in	ADP
ajfa-99	335	13	malaysia	malaysia	PROPN
ajfa-99	335	14	are	be	AUX
ajfa-99	335	15	referred	refer	VERB
ajfa-99	335	16	to	to	ADP
ajfa-99	335	17	as	as	ADP
ajfa-99	335	18	financial	financial	ADJ
ajfa-99	335	19	reporting	reporting	NOUN
ajfa-99	335	20	standards	standard	NOUN
ajfa-99	335	21	(	(	PUNCT
ajfa-99	335	22	frss	frss	NOUN
ajfa-99	335	23	)	)	PUNCT
ajfa-99	335	24	.	.	PUNCT
ajfa-99	336	1	the	the	DET
ajfa-99	336	2	standard	standard	NOUN
ajfa-99	336	3	on	on	ADP
ajfa-99	336	4	interim	interim	ADJ
ajfa-99	336	5	reporting	reporting	NOUN
ajfa-99	336	6	is	be	AUX
ajfa-99	336	7	subsequently	subsequently	ADV
ajfa-99	336	8	known	know	VERB
ajfa-99	336	9	as	as	ADP
ajfa-99	336	10	frs	frs	PROPN
ajfa-99	336	11	134	134	NUM
ajfa-99	336	12	.	.	PUNCT
ajfa-99	337	1	since	since	SCONJ
ajfa-99	337	2	the	the	DET
ajfa-99	337	3	contents	content	NOUN
ajfa-99	337	4	of	of	ADP
ajfa-99	337	5	frs134	frs134	PROPN
ajfa-99	337	6	are	be	AUX
ajfa-99	337	7	similar	similar	ADJ
ajfa-99	337	8	to	to	ADP
ajfa-99	337	9	masb	masb	NOUN
ajfa-99	337	10	26	26	NUM
ajfa-99	337	11	,	,	PUNCT
ajfa-99	337	12	the	the	DET
ajfa-99	337	13	effective	effective	ADJ
ajfa-99	337	14	date	date	NOUN
ajfa-99	337	15	of	of	ADP
ajfa-99	337	16	frs	frs	PROPN
ajfa-99	337	17	134	134	NUM
ajfa-99	337	18	was	be	AUX
ajfa-99	337	19	brought	bring	VERB
ajfa-99	337	20	back	back	ADV
ajfa-99	337	21	to	to	ADP
ajfa-99	337	22	1	1	NUM
ajfa-99	337	23	july	july	PROPN
ajfa-99	337	24	2002	2002	NUM
ajfa-99	337	25	,	,	PUNCT
ajfa-99	337	26	which	which	PRON
ajfa-99	337	27	was	be	AUX
ajfa-99	337	28	the	the	DET
ajfa-99	337	29	effective	effective	ADJ
ajfa-99	337	30	date	date	NOUN
ajfa-99	337	31	for	for	ADP
ajfa-99	337	32	masb	masb	NOUN
ajfa-99	337	33	26	26	NUM
ajfa-99	337	34	.	.	NOUN
ajfa-99	337	35	2	2	NUM
ajfa-99	337	36	in	in	ADP
ajfa-99	337	37	the	the	DET
ajfa-99	337	38	directors‟	directors‟	PROPN
ajfa-99	337	39	profile	profile	NOUN
ajfa-99	337	40	section	section	NOUN
ajfa-99	337	41	of	of	ADP
ajfa-99	337	42	the	the	DET
ajfa-99	337	43	annual	annual	ADJ
ajfa-99	337	44	reports	report	NOUN
ajfa-99	337	45	,	,	PUNCT
ajfa-99	337	46	the	the	DET
ajfa-99	337	47	names	name	NOUN
ajfa-99	337	48	of	of	ADP
ajfa-99	337	49	directors	director	NOUN
ajfa-99	337	50	were	be	AUX
ajfa-99	337	51	examined	examine	VERB
ajfa-99	337	52	.	.	PUNCT
ajfa-99	338	1	as	as	ADP
ajfa-99	338	2	a	a	DET
ajfa-99	338	3	matter	matter	NOUN
ajfa-99	338	4	of	of	ADP
ajfa-99	338	5	good	good	ADJ
ajfa-99	338	6	practice	practice	NOUN
ajfa-99	338	7	,	,	PUNCT
ajfa-99	338	8	each	each	DET
ajfa-99	338	9	director	director	NOUN
ajfa-99	338	10	is	be	AUX
ajfa-99	338	11	required	require	VERB
ajfa-99	338	12	to	to	PART
ajfa-99	338	13	make	make	VERB
ajfa-99	338	14	a	a	DET
ajfa-99	338	15	disclosure	disclosure	NOUN
ajfa-99	338	16	whether	whether	SCONJ
ajfa-99	338	17	s	s	NOUN
ajfa-99	338	18	/	/	SYM
ajfa-99	338	19	he	he	PRON
ajfa-99	338	20	has	have	VERB
ajfa-99	338	21	any	any	DET
ajfa-99	338	22	family	family	NOUN
ajfa-99	338	23	relationship	relationship	NOUN
ajfa-99	338	24	with	with	ADP
ajfa-99	338	25	any	any	DET
ajfa-99	338	26	other	other	ADJ
ajfa-99	338	27	director(s	director(s	NOUN
ajfa-99	338	28	)	)	PUNCT
ajfa-99	338	29	or	or	CCONJ
ajfa-99	338	30	any	any	DET
ajfa-99	338	31	other	other	ADJ
ajfa-99	338	32	substantial	substantial	ADJ
ajfa-99	338	33	shareholder(s	shareholder(s	NOUN
ajfa-99	338	34	)	)	PUNCT
ajfa-99	338	35	of	of	ADP
ajfa-99	338	36	the	the	DET
ajfa-99	338	37	group	group	NOUN
ajfa-99	338	38	.	.	PUNCT
ajfa-99	339	1	acknowledgement	acknowledgement	NOUN
ajfa-99	339	2	the	the	DET
ajfa-99	339	3	authors	author	NOUN
ajfa-99	339	4	gratefully	gratefully	ADV
ajfa-99	339	5	acknowledge	acknowledge	VERB
ajfa-99	339	6	universiti	universiti	PROPN
ajfa-99	339	7	utara	utara	PROPN
ajfa-99	339	8	malaysia	malaysia	PROPN
ajfa-99	339	9	for	for	ADP
ajfa-99	339	10	funding	fund	VERB
ajfa-99	339	11	this	this	DET
ajfa-99	339	12	research	research	NOUN
ajfa-99	339	13	.	.	PUNCT
ajfa-99	340	1	references	reference	NOUN
ajfa-99	340	2	abdullah	abdullah	PROPN
ajfa-99	340	3	,	,	PUNCT
ajfa-99	340	4	s.n	s.n	PROPN
ajfa-99	340	5	.	.	PROPN
ajfa-99	340	6	(	(	PUNCT
ajfa-99	340	7	1999	1999	NUM
ajfa-99	340	8	)	)	PUNCT
ajfa-99	340	9	.	.	PUNCT
ajfa-99	341	1	the	the	DET
ajfa-99	341	2	role	role	NOUN
ajfa-99	341	3	of	of	ADP
ajfa-99	341	4	corporate	corporate	ADJ
ajfa-99	341	5	governance	governance	NOUN
ajfa-99	341	6	and	and	CCONJ
ajfa-99	341	7	ownership	ownership	NOUN
ajfa-99	341	8	structure	structure	NOUN
ajfa-99	341	9	on	on	ADP
ajfa-99	341	10	asian	asian	ADJ
ajfa-99	341	11	journal	journal	NOUN
ajfa-99	341	12	of	of	ADP
ajfa-99	341	13	finance	finance	PROPN
ajfa-99	341	14	&	&	CCONJ
ajfa-99	341	15	accounting	accounting	PROPN
ajfa-99	341	16	issn	issn	PROPN
ajfa-99	341	17	1946	1946	NUM
ajfa-99	341	18	-	-	PUNCT
ajfa-99	341	19	052x	052x	NOUN
ajfa-99	341	20	2009	2009	NUM
ajfa-99	341	21	,	,	PUNCT
ajfa-99	341	22	vol	vol	NOUN
ajfa-99	341	23	.	.	PROPN
ajfa-99	341	24	1	1	NUM
ajfa-99	341	25	,	,	PUNCT
ajfa-99	341	26	no	no	INTJ
ajfa-99	341	27	.	.	NOUN
ajfa-99	341	28	2	2	NUM
ajfa-99	341	29	:	:	PUNCT
ajfa-99	341	30	e3	e3	VERB
ajfa-99	341	31	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	341	32	71	71	NUM
ajfa-99	341	33	accounting	accounting	NOUN
ajfa-99	341	34	earnings	earning	NOUN
ajfa-99	341	35	quality	quality	NOUN
ajfa-99	341	36	,	,	PUNCT
ajfa-99	341	37	unpublished	unpublished	ADJ
ajfa-99	341	38	ph.d	ph.d	PROPN
ajfa-99	341	39	thesis	thesis	NOUN
ajfa-99	341	40	,	,	PUNCT
ajfa-99	341	41	universiti	universiti	PROPN
ajfa-99	341	42	utara	utara	PROPN
ajfa-99	341	43	malaysia	malaysia	PROPN
ajfa-99	341	44	,	,	PUNCT
ajfa-99	341	45	1999	1999	NUM
ajfa-99	341	46	.	.	PUNCT
ajfa-99	342	1	abdullah	abdullah	PROPN
ajfa-99	342	2	,	,	PUNCT
ajfa-99	342	3	s.n	s.n	PROPN
ajfa-99	342	4	.	.	PROPN
ajfa-99	342	5	(	(	PUNCT
ajfa-99	342	6	2002	2002	NUM
ajfa-99	342	7	)	)	PUNCT
ajfa-99	342	8	.	.	PUNCT
ajfa-99	343	1	board	board	NOUN
ajfa-99	343	2	of	of	ADP
ajfa-99	343	3	directors‟	directors‟	PROPN
ajfa-99	343	4	independence	independence	NOUN
ajfa-99	343	5	among	among	ADP
ajfa-99	343	6	listed	list	VERB
ajfa-99	343	7	companies	company	NOUN
ajfa-99	343	8	in	in	ADP
ajfa-99	343	9	an	an	DET
ajfa-99	343	10	emerging	emerge	VERB
ajfa-99	343	11	economy	economy	NOUN
ajfa-99	343	12	.	.	PUNCT
ajfa-99	344	1	utara	utara	PROPN
ajfa-99	344	2	management	management	PROPN
ajfa-99	344	3	review	review	PROPN
ajfa-99	344	4	,	,	PUNCT
ajfa-99	344	5	3(2	3(2	NUM
ajfa-99	344	6	)	)	PUNCT
ajfa-99	344	7	,	,	PUNCT
ajfa-99	344	8	27	27	NUM
ajfa-99	344	9	-	-	SYM
ajfa-99	344	10	46	46	NUM
ajfa-99	344	11	.	.	PUNCT
ajfa-99	345	1	abdullah	abdullah	PROPN
ajfa-99	345	2	,	,	PUNCT
ajfa-99	345	3	s.n	s.n	PROPN
ajfa-99	345	4	.	.	PROPN
ajfa-99	345	5	(	(	PUNCT
ajfa-99	345	6	2004	2004	NUM
ajfa-99	345	7	)	)	PUNCT
ajfa-99	345	8	.	.	PUNCT
ajfa-99	346	1	board	board	NOUN
ajfa-99	346	2	composition	composition	NOUN
ajfa-99	346	3	,	,	PUNCT
ajfa-99	346	4	ceo	ceo	NOUN
ajfa-99	346	5	duality	duality	NOUN
ajfa-99	346	6	and	and	CCONJ
ajfa-99	346	7	performance	performance	NOUN
ajfa-99	346	8	among	among	ADP
ajfa-99	346	9	malaysian	malaysian	ADJ
ajfa-99	346	10	listed	list	VERB
ajfa-99	346	11	companies	company	NOUN
ajfa-99	346	12	.	.	PUNCT
ajfa-99	347	1	corporate	corporate	ADJ
ajfa-99	347	2	governance	governance	NOUN
ajfa-99	347	3	:	:	PUNCT
ajfa-99	347	4	the	the	DET
ajfa-99	347	5	international	international	ADJ
ajfa-99	347	6	journal	journal	NOUN
ajfa-99	347	7	of	of	ADP
ajfa-99	347	8	business	business	NOUN
ajfa-99	347	9	in	in	ADP
ajfa-99	347	10	society	society	NOUN
ajfa-99	347	11	,	,	PUNCT
ajfa-99	347	12	4(4	4(4	NUM
ajfa-99	347	13	)	)	PUNCT
ajfa-99	347	14	,	,	PUNCT
ajfa-99	347	15	47	47	NUM
ajfa-99	347	16	-	-	SYM
ajfa-99	347	17	61	61	NUM
ajfa-99	347	18	.	.	PUNCT
ajfa-99	348	1	abdullah	abdullah	PROPN
ajfa-99	348	2	,	,	PUNCT
ajfa-99	348	3	s.n	s.n	PROPN
ajfa-99	348	4	.	.	PROPN
ajfa-99	348	5	,	,	PUNCT
ajfa-99	348	6	ku	ku	PROPN
ajfa-99	348	7	ismail	ismail	PROPN
ajfa-99	348	8	,	,	PUNCT
ajfa-99	348	9	k.n	k.n	PROPN
ajfa-99	348	10	&	&	CCONJ
ajfa-99	348	11	lode	lode	PROPN
ajfa-99	348	12	,	,	PUNCT
ajfa-99	348	13	n.a	n.a	PROPN
ajfa-99	348	14	.	.	PROPN
ajfa-99	348	15	(	(	PUNCT
ajfa-99	348	16	2002	2002	NUM
ajfa-99	348	17	)	)	PUNCT
ajfa-99	348	18	.	.	PUNCT
ajfa-99	349	1	disclosure	disclosure	NOUN
ajfa-99	349	2	of	of	ADP
ajfa-99	349	3	extraordinary	extraordinary	ADJ
ajfa-99	349	4	items	item	NOUN
ajfa-99	349	5	and	and	CCONJ
ajfa-99	349	6	income	income	NOUN
ajfa-99	349	7	smoothing	smooth	VERB
ajfa-99	349	8	behaviour	behaviour	NOUN
ajfa-99	349	9	in	in	ADP
ajfa-99	349	10	malaysia	malaysia	PROPN
ajfa-99	349	11	.	.	PUNCT
ajfa-99	350	1	jurnal	jurnal	ADJ
ajfa-99	350	2	pengurusan	pengurusan	ADJ
ajfa-99	350	3	,	,	PUNCT
ajfa-99	350	4	21	21	NUM
ajfa-99	350	5	,	,	PUNCT
ajfa-99	350	6	59	59	NUM
ajfa-99	350	7	-	-	SYM
ajfa-99	350	8	77	77	NUM
ajfa-99	350	9	.	.	PUNCT
ajfa-99	351	1	abdullah	abdullah	PROPN
ajfa-99	351	2	,	,	PUNCT
ajfa-99	351	3	s.n	s.n	PROPN
ajfa-99	351	4	.	.	PROPN
ajfa-99	351	5	,	,	PUNCT
ajfa-99	351	6	ahmad	ahmad	PROPN
ajfa-99	351	7	,	,	PUNCT
ajfa-99	351	8	j.h	j.h	PROPN
ajfa-99	351	9	.	.	PROPN
ajfa-99	351	10	&	&	CCONJ
ajfa-99	351	11	ishak	ishak	PROPN
ajfa-99	351	12	,	,	PUNCT
ajfa-99	351	13	r.(2004	r.(2004	PROPN
ajfa-99	351	14	)	)	PUNCT
ajfa-99	351	15	.	.	PUNCT
ajfa-99	352	1	accounting	accounting	NOUN
ajfa-99	352	2	treatment	treatment	NOUN
ajfa-99	352	3	for	for	ADP
ajfa-99	352	4	goodwill	goodwill	NOUN
ajfa-99	352	5	among	among	ADP
ajfa-99	352	6	malaysian	malaysian	ADJ
ajfa-99	352	7	main	main	ADJ
ajfa-99	352	8	board	board	NOUN
ajfa-99	352	9	listed	list	VERB
ajfa-99	352	10	companies	company	NOUN
ajfa-99	352	11	:	:	PUNCT
ajfa-99	352	12	the	the	DET
ajfa-99	352	13	case	case	NOUN
ajfa-99	352	14	of	of	ADP
ajfa-99	352	15	mas	mas	PROPN
ajfa-99	352	16	6	6	NUM
ajfa-99	352	17	.	.	PUNCT
ajfa-99	352	18	malaysian	malaysian	ADJ
ajfa-99	352	19	accounting	accounting	PROPN
ajfa-99	352	20	review	review	PROPN
ajfa-99	352	21	,	,	PUNCT
ajfa-99	352	22	3(1	3(1	NUM
ajfa-99	352	23	)	)	PUNCT
ajfa-99	352	24	,	,	PUNCT
ajfa-99	352	25	103	103	NUM
ajfa-99	352	26	-	-	SYM
ajfa-99	352	27	122	122	NUM
ajfa-99	352	28	.	.	PUNCT
ajfa-99	353	1	abdullah	abdullah	PROPN
ajfa-99	353	2	,	,	PUNCT
ajfa-99	353	3	s.n	s.n	PROPN
ajfa-99	353	4	.	.	PROPN
ajfa-99	353	5	&	&	CCONJ
ajfa-99	353	6	mohd	mohd	PROPN
ajfa-99	353	7	-	-	PUNCT
ajfa-99	353	8	nasir	nasir	PROPN
ajfa-99	353	9	,	,	PUNCT
ajfa-99	353	10	n.	n.	PROPN
ajfa-99	353	11	(	(	PUNCT
ajfa-99	353	12	2004	2004	NUM
ajfa-99	353	13	)	)	PUNCT
ajfa-99	353	14	.	.	PUNCT
ajfa-99	354	1	accrual	accrual	ADJ
ajfa-99	354	2	management	management	NOUN
ajfa-99	354	3	and	and	CCONJ
ajfa-99	354	4	the	the	DET
ajfa-99	354	5	roles	role	NOUN
ajfa-99	354	6	of	of	ADP
ajfa-99	354	7	boards	board	NOUN
ajfa-99	354	8	of	of	ADP
ajfa-99	354	9	directors	director	NOUN
ajfa-99	354	10	and	and	CCONJ
ajfa-99	354	11	audit	audit	NOUN
ajfa-99	354	12	committees	committee	NOUN
ajfa-99	354	13	among	among	ADP
ajfa-99	354	14	malaysian	malaysian	ADJ
ajfa-99	354	15	listed	list	VERB
ajfa-99	354	16	companies	company	NOUN
ajfa-99	354	17	:	:	PUNCT
ajfa-99	354	18	evidence	evidence	NOUN
ajfa-99	354	19	during	during	ADP
ajfa-99	354	20	the	the	DET
ajfa-99	354	21	asian	asian	ADJ
ajfa-99	354	22	financial	financial	ADJ
ajfa-99	354	23	crisis	crisis	NOUN
ajfa-99	354	24	.	.	PUNCT
ajfa-99	355	1	iium	iium	NOUN
ajfa-99	355	2	journal	journal	PROPN
ajfa-99	355	3	of	of	ADP
ajfa-99	355	4	economics	economics	PROPN
ajfa-99	355	5	&	&	CCONJ
ajfa-99	355	6	management	management	NOUN
ajfa-99	355	7	,	,	PUNCT
ajfa-99	355	8	12(1	12(1	NUM
ajfa-99	355	9	)	)	PUNCT
ajfa-99	355	10	,	,	PUNCT
ajfa-99	355	11	49	49	NUM
ajfa-99	355	12	-	-	SYM
ajfa-99	355	13	80	80	NUM
ajfa-99	355	14	.	.	PUNCT
ajfa-99	356	1	al	al	PROPN
ajfa-99	356	2	-	-	PUNCT
ajfa-99	356	3	darayseh	darayseh	PROPN
ajfa-99	356	4	,	,	PUNCT
ajfa-99	356	5	m.	m.	NOUN
ajfa-99	356	6	&	&	CCONJ
ajfa-99	356	7	brown	brown	PROPN
ajfa-99	356	8	,	,	PUNCT
ajfa-99	356	9	j.f.jr	j.f.jr	PROPN
ajfa-99	356	10	.	.	PUNCT
ajfa-99	357	1	(	(	PUNCT
ajfa-99	357	2	1992	1992	NUM
ajfa-99	357	3	)	)	PUNCT
ajfa-99	357	4	.	.	PUNCT
ajfa-99	358	1	annual	annual	ADJ
ajfa-99	358	2	and	and	CCONJ
ajfa-99	358	3	quarterly	quarterly	ADJ
ajfa-99	358	4	financial	financial	ADJ
ajfa-99	358	5	data	datum	NOUN
ajfa-99	358	6	:	:	PUNCT
ajfa-99	358	7	accuracy	accuracy	NOUN
ajfa-99	358	8	of	of	ADP
ajfa-99	358	9	investment	investment	NOUN
ajfa-99	358	10	decision	decision	NOUN
ajfa-99	358	11	.	.	PUNCT
ajfa-99	359	1	journal	journal	NOUN
ajfa-99	359	2	of	of	ADP
ajfa-99	359	3	applied	apply	VERB
ajfa-99	359	4	business	business	NOUN
ajfa-99	359	5	research	research	NOUN
ajfa-99	359	6	,	,	PUNCT
ajfa-99	359	7	8(2	8(2	NUM
ajfa-99	359	8	)	)	PUNCT
ajfa-99	359	9	,	,	PUNCT
ajfa-99	359	10	20	20	NUM
ajfa-99	359	11	-	-	SYM
ajfa-99	359	12	24	24	NUM
ajfa-99	359	13	.	.	PUNCT
ajfa-99	360	1	allen	allen	PROPN
ajfa-99	360	2	,	,	PUNCT
ajfa-99	360	3	a.	a.	PROPN
ajfa-99	360	4	,	,	PUNCT
ajfa-99	360	5	cho	cho	PROPN
ajfa-99	360	6	,	,	PUNCT
ajfa-99	360	7	j.y	j.y	PROPN
ajfa-99	360	8	.	.	PROPN
ajfa-99	360	9	&	&	CCONJ
ajfa-99	360	10	jung	jung	PROPN
ajfa-99	360	11	,	,	PUNCT
ajfa-99	360	12	k.	k.	PROPN
ajfa-99	360	13	(	(	PUNCT
ajfa-99	360	14	1999	1999	NUM
ajfa-99	360	15	)	)	PUNCT
ajfa-99	360	16	.	.	PUNCT
ajfa-99	361	1	cross	cross	PROPN
ajfa-99	361	2	country	country	PROPN
ajfa-99	361	3	examination	examination	NOUN
ajfa-99	361	4	of	of	ADP
ajfa-99	361	5	characteristics	characteristic	NOUN
ajfa-99	361	6	and	and	CCONJ
ajfa-99	361	7	determinants	determinant	NOUN
ajfa-99	361	8	of	of	ADP
ajfa-99	361	9	analysts	analyst	NOUN
ajfa-99	361	10	'	'	PART
ajfa-99	361	11	forecast	forecast	NOUN
ajfa-99	361	12	errors	error	NOUN
ajfa-99	361	13	.	.	PUNCT
ajfa-99	362	1	the	the	DET
ajfa-99	362	2	mid	mid	ADJ
ajfa-99	362	3	-	-	PROPN
ajfa-99	362	4	atlantic	atlantic	ADJ
ajfa-99	362	5	journal	journal	NOUN
ajfa-99	362	6	of	of	ADP
ajfa-99	362	7	business	business	NOUN
ajfa-99	362	8	,	,	PUNCT
ajfa-99	362	9	35(2&3	35(2&3	NUM
ajfa-99	362	10	)	)	PUNCT
ajfa-99	362	11	,	,	PUNCT
ajfa-99	362	12	119	119	NUM
ajfa-99	362	13	-	-	SYM
ajfa-99	362	14	133	133	NUM
ajfa-99	362	15	.	.	PUNCT
ajfa-99	363	1	balsam	balsam	NOUN
ajfa-99	363	2	,	,	PUNCT
ajfa-99	363	3	s.	s.	PROPN
ajfa-99	363	4	,	,	PUNCT
ajfa-99	363	5	bartov	bartov	PROPN
ajfa-99	363	6	,	,	PUNCT
ajfa-99	363	7	e.	e.	PROPN
ajfa-99	363	8	&	&	CCONJ
ajfa-99	363	9	marquardt	marquardt	PROPN
ajfa-99	363	10	,	,	PUNCT
ajfa-99	363	11	c.	c.	PROPN
ajfa-99	363	12	(	(	PUNCT
ajfa-99	363	13	2002	2002	NUM
ajfa-99	363	14	)	)	PUNCT
ajfa-99	363	15	.	.	PUNCT
ajfa-99	364	1	accruals	accrual	NOUN
ajfa-99	364	2	management	management	NOUN
ajfa-99	364	3	,	,	PUNCT
ajfa-99	364	4	investor	investor	NOUN
ajfa-99	364	5	sophistication	sophistication	NOUN
ajfa-99	364	6	,	,	PUNCT
ajfa-99	364	7	and	and	CCONJ
ajfa-99	364	8	equity	equity	NOUN
ajfa-99	364	9	valuation	valuation	NOUN
ajfa-99	364	10	:	:	PUNCT
ajfa-99	364	11	evidence	evidence	NOUN
ajfa-99	364	12	from	from	ADP
ajfa-99	364	13	10	10	NUM
ajfa-99	364	14	-	-	PUNCT
ajfa-99	364	15	q	q	NOUN
ajfa-99	364	16	filings	filing	NOUN
ajfa-99	364	17	,	,	PUNCT
ajfa-99	364	18	journal	journal	NOUN
ajfa-99	364	19	of	of	ADP
ajfa-99	364	20	accounting	accounting	NOUN
ajfa-99	364	21	research	research	NOUN
ajfa-99	364	22	,	,	PUNCT
ajfa-99	364	23	40(4	40(4	NUM
ajfa-99	364	24	)	)	PUNCT
ajfa-99	364	25	,	,	PUNCT
ajfa-99	364	26	987	987	NUM
ajfa-99	364	27	-	-	SYM
ajfa-99	364	28	1012	1012	NUM
ajfa-99	364	29	.	.	PUNCT
ajfa-99	365	1	bartsch	bartsch	PROPN
ajfa-99	365	2	,	,	PUNCT
ajfa-99	365	3	r.	r.	PROPN
ajfa-99	365	4	(	(	PUNCT
ajfa-99	365	5	1989	1989	NUM
ajfa-99	365	6	)	)	PUNCT
ajfa-99	365	7	.	.	PUNCT
ajfa-99	366	1	interim	interim	ADJ
ajfa-99	366	2	financial	financial	ADJ
ajfa-99	366	3	reporting	reporting	NOUN
ajfa-99	366	4	under	under	ADP
ajfa-99	366	5	sas	sas	PROPN
ajfa-99	366	6	96	96	NUM
ajfa-99	366	7	(	(	PUNCT
ajfa-99	366	8	statement	statement	NOUN
ajfa-99	366	9	of	of	ADP
ajfa-99	366	10	accounting	accounting	NOUN
ajfa-99	366	11	standards	standard	NOUN
ajfa-99	366	12	)	)	PUNCT
ajfa-99	366	13	.	.	PUNCT
ajfa-99	367	1	the	the	DET
ajfa-99	367	2	cpa	cpa	PROPN
ajfa-99	367	3	journal	journal	PROPN
ajfa-99	367	4	online	online	ADV
ajfa-99	367	5	,	,	PUNCT
ajfa-99	367	6	august	august	PROPN
ajfa-99	367	7	,	,	PUNCT
ajfa-99	367	8	[	[	X
ajfa-99	367	9	www	www	X
ajfa-99	367	10	]	]	X
ajfa-99	367	11	<	<	X
ajfa-99	367	12	http://www.nysscpa	http://www.nysscpa	PROPN
ajfa-99	367	13	.	.	PUNCT
ajfa-99	367	14	org	org	ADJ
ajfa-99	367	15	/	/	SYM
ajfa-99	367	16	cpajournal	cpajournal	ADJ
ajfa-99	367	17	/	/	SYM
ajfa-99	367	18	old/07734718.htm	old/07734718.htm	PROPN
ajfa-99	367	19	>	>	X
ajfa-99	367	20	chow	chow	PROPN
ajfa-99	367	21	,	,	PUNCT
ajfa-99	367	22	c.w	c.w	PROPN
ajfa-99	367	23	.	.	PROPN
ajfa-99	367	24	&	&	CCONJ
ajfa-99	367	25	wong	wong	PROPN
ajfa-99	367	26	-	-	PUNCT
ajfa-99	367	27	boren	boren	PROPN
ajfa-99	367	28	,	,	PUNCT
ajfa-99	367	29	a.	a.	NOUN
ajfa-99	367	30	(	(	PUNCT
ajfa-99	367	31	1987	1987	NUM
ajfa-99	367	32	)	)	PUNCT
ajfa-99	367	33	.	.	PUNCT
ajfa-99	368	1	voluntary	voluntary	ADJ
ajfa-99	368	2	financial	financial	ADJ
ajfa-99	368	3	disclosure	disclosure	NOUN
ajfa-99	368	4	by	by	ADP
ajfa-99	368	5	mexican	mexican	ADJ
ajfa-99	368	6	corporations	corporation	NOUN
ajfa-99	368	7	.	.	PUNCT
ajfa-99	369	1	the	the	DET
ajfa-99	369	2	accounting	accounting	NOUN
ajfa-99	369	3	review	review	NOUN
ajfa-99	369	4	,	,	PUNCT
ajfa-99	369	5	62	62	NUM
ajfa-99	369	6	(	(	PUNCT
ajfa-99	369	7	3	3	NUM
ajfa-99	369	8	)	)	PUNCT
ajfa-99	369	9	,	,	PUNCT
ajfa-99	369	10	533	533	NUM
ajfa-99	369	11	-	-	SYM
ajfa-99	369	12	541	541	NUM
ajfa-99	369	13	.	.	PUNCT
ajfa-99	370	1	cooper	cooper	PROPN
ajfa-99	370	2	,	,	PUNCT
ajfa-99	370	3	d.r	d.r	PROPN
ajfa-99	370	4	.	.	PROPN
ajfa-99	370	5	&	&	CCONJ
ajfa-99	370	6	schindler	schindler	PROPN
ajfa-99	370	7	,	,	PUNCT
ajfa-99	370	8	p.s	p.s	PROPN
ajfa-99	370	9	.	.	PUNCT
ajfa-99	370	10	(	(	PUNCT
ajfa-99	370	11	1998	1998	NUM
ajfa-99	370	12	)	)	PUNCT
ajfa-99	370	13	.	.	PUNCT
ajfa-99	371	1	business	business	NOUN
ajfa-99	371	2	research	research	NOUN
ajfa-99	371	3	methods	method	NOUN
ajfa-99	371	4	.	.	PUNCT
ajfa-99	372	1	7	7	NUM
ajfa-99	372	2	th	th	NUM
ajfa-99	372	3	edition	edition	NOUN
ajfa-99	372	4	,	,	PUNCT
ajfa-99	372	5	mcgraw	mcgraw	PROPN
ajfa-99	372	6	-	-	PUNCT
ajfa-99	372	7	hill	hill	PROPN
ajfa-99	372	8	,	,	PUNCT
ajfa-99	372	9	singapore	singapore	PROPN
ajfa-99	372	10	.	.	PUNCT
ajfa-99	373	1	courtis	courtis	PROPN
ajfa-99	373	2	,	,	PUNCT
ajfa-99	373	3	j.k	j.k	PROPN
ajfa-99	373	4	.	.	PROPN
ajfa-99	373	5	(	(	PUNCT
ajfa-99	373	6	1979	1979	NUM
ajfa-99	373	7	)	)	PUNCT
ajfa-99	373	8	.	.	PUNCT
ajfa-99	374	1	annual	annual	ADJ
ajfa-99	374	2	report	report	NOUN
ajfa-99	374	3	disclosure	disclosure	NOUN
ajfa-99	374	4	in	in	ADP
ajfa-99	374	5	new	new	PROPN
ajfa-99	374	6	zealand	zealand	PROPN
ajfa-99	374	7	:	:	PUNCT
ajfa-99	374	8	analysis	analysis	NOUN
ajfa-99	374	9	of	of	ADP
ajfa-99	374	10	selected	select	VERB
ajfa-99	374	11	corporate	corporate	ADJ
ajfa-99	374	12	asian	asian	ADJ
ajfa-99	374	13	journal	journal	NOUN
ajfa-99	374	14	of	of	ADP
ajfa-99	374	15	finance	finance	PROPN
ajfa-99	374	16	&	&	CCONJ
ajfa-99	374	17	accounting	accounting	PROPN
ajfa-99	374	18	issn	issn	PROPN
ajfa-99	374	19	1946	1946	NUM
ajfa-99	374	20	-	-	PUNCT
ajfa-99	374	21	052x	052x	NOUN
ajfa-99	374	22	2009	2009	NUM
ajfa-99	374	23	,	,	PUNCT
ajfa-99	374	24	vol	vol	NOUN
ajfa-99	374	25	.	.	PROPN
ajfa-99	375	1	1	1	NUM
ajfa-99	375	2	,	,	PUNCT
ajfa-99	375	3	no	no	INTJ
ajfa-99	375	4	.	.	NOUN
ajfa-99	375	5	2	2	NUM
ajfa-99	375	6	:	:	PUNCT
ajfa-99	375	7	e3	e3	VERB
ajfa-99	375	8	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	375	9	72	72	NUM
ajfa-99	375	10	attributes	attribute	NOUN
ajfa-99	375	11	.	.	PUNCT
ajfa-99	376	1	new	new	PROPN
ajfa-99	376	2	england	england	PROPN
ajfa-99	376	3	accounting	accounting	PROPN
ajfa-99	376	4	research	research	PROPN
ajfa-99	376	5	study	study	NOUN
ajfa-99	376	6	no	no	INTJ
ajfa-99	376	7	.	.	NOUN
ajfa-99	376	8	8	8	NUM
ajfa-99	376	9	.	.	X
ajfa-99	377	1	doran	doran	PROPN
ajfa-99	377	2	,	,	PUNCT
ajfa-99	377	3	d.t	d.t	PROPN
ajfa-99	377	4	.	.	PROPN
ajfa-99	377	5	(	(	PUNCT
ajfa-99	377	6	1995	1995	NUM
ajfa-99	377	7	)	)	PUNCT
ajfa-99	377	8	.	.	PUNCT
ajfa-99	378	1	earnings	earning	NOUN
ajfa-99	378	2	performance	performance	NOUN
ajfa-99	378	3	and	and	CCONJ
ajfa-99	378	4	interim	interim	ADJ
ajfa-99	378	5	reporting	reporting	NOUN
ajfa-99	378	6	.	.	PUNCT
ajfa-99	379	1	journal	journal	NOUN
ajfa-99	379	2	of	of	ADP
ajfa-99	379	3	applied	apply	VERB
ajfa-99	379	4	business	business	NOUN
ajfa-99	379	5	research	research	NOUN
ajfa-99	379	6	,	,	PUNCT
ajfa-99	379	7	11(1	11(1	NUM
ajfa-99	379	8	)	)	PUNCT
ajfa-99	379	9	,	,	PUNCT
ajfa-99	379	10	67	67	NUM
ajfa-99	379	11	-72	-72	SYM
ajfa-99	379	12	.	.	PUNCT
ajfa-99	379	13	ettredge	ettredge	PROPN
ajfa-99	379	14	,	,	PUNCT
ajfa-99	379	15	m.	m.	NOUN
ajfa-99	379	16	,	,	PUNCT
ajfa-99	379	17	simon	simon	PROPN
ajfa-99	379	18	,	,	PUNCT
ajfa-99	379	19	d.	d.	PROPN
ajfa-99	379	20	,	,	PUNCT
ajfa-99	379	21	smith	smith	PROPN
ajfa-99	379	22	d.	d.	PROPN
ajfa-99	379	23	&	&	CCONJ
ajfa-99	379	24	stone	stone	PROPN
ajfa-99	379	25	,	,	PUNCT
ajfa-99	379	26	m.	m.	NOUN
ajfa-99	379	27	(	(	PUNCT
ajfa-99	379	28	1994	1994	NUM
ajfa-99	379	29	)	)	PUNCT
ajfa-99	379	30	.	.	PUNCT
ajfa-99	380	1	why	why	SCONJ
ajfa-99	380	2	do	do	AUX
ajfa-99	380	3	companies	company	NOUN
ajfa-99	380	4	purchase	purchase	VERB
ajfa-99	380	5	timely	timely	ADJ
ajfa-99	380	6	quarterly	quarterly	ADJ
ajfa-99	380	7	reviews	review	NOUN
ajfa-99	380	8	?	?	PUNCT
ajfa-99	381	1	journal	journal	NOUN
ajfa-99	381	2	of	of	ADP
ajfa-99	381	3	accounting	accounting	NOUN
ajfa-99	381	4	and	and	CCONJ
ajfa-99	381	5	economics	economic	NOUN
ajfa-99	381	6	,	,	PUNCT
ajfa-99	381	7	18	18	NUM
ajfa-99	381	8	,	,	PUNCT
ajfa-99	381	9	131	131	NUM
ajfa-99	381	10	-	-	SYM
ajfa-99	381	11	155	155	NUM
ajfa-99	381	12	.	.	PUNCT
ajfa-99	382	1	ettredge	ettredge	PROPN
ajfa-99	382	2	,	,	PUNCT
ajfa-99	382	3	m.	m.	NOUN
ajfa-99	382	4	,	,	PUNCT
ajfa-99	382	5	simon	simon	PROPN
ajfa-99	382	6	,	,	PUNCT
ajfa-99	382	7	d.	d.	PROPN
ajfa-99	382	8	,	,	PUNCT
ajfa-99	382	9	smith	smith	PROPN
ajfa-99	382	10	d.	d.	PROPN
ajfa-99	382	11	&	&	CCONJ
ajfa-99	382	12	stone	stone	PROPN
ajfa-99	382	13	,	,	PUNCT
ajfa-99	382	14	m.	m.	NOUN
ajfa-99	382	15	(	(	PUNCT
ajfa-99	382	16	2000	2000	NUM
ajfa-99	382	17	)	)	PUNCT
ajfa-99	382	18	.	.	PUNCT
ajfa-99	383	1	the	the	DET
ajfa-99	383	2	effect	effect	NOUN
ajfa-99	383	3	of	of	ADP
ajfa-99	383	4	the	the	DET
ajfa-99	383	5	external	external	ADJ
ajfa-99	383	6	accountant‟s	accountant‟s	ADV
ajfa-99	383	7	review	review	NOUN
ajfa-99	383	8	on	on	ADP
ajfa-99	383	9	the	the	DET
ajfa-99	383	10	timing	timing	NOUN
ajfa-99	383	11	of	of	ADP
ajfa-99	383	12	adjustments	adjustment	NOUN
ajfa-99	383	13	to	to	ADP
ajfa-99	383	14	quarterly	quarterly	ADJ
ajfa-99	383	15	earnings	earning	NOUN
ajfa-99	383	16	.	.	PUNCT
ajfa-99	384	1	journal	journal	NOUN
ajfa-99	384	2	of	of	ADP
ajfa-99	384	3	accounting	accounting	NOUN
ajfa-99	384	4	research	research	NOUN
ajfa-99	384	5	,	,	PUNCT
ajfa-99	384	6	38(1	38(1	NUM
ajfa-99	384	7	)	)	PUNCT
ajfa-99	384	8	,	,	PUNCT
ajfa-99	384	9	195	195	NUM
ajfa-99	384	10	-	-	SYM
ajfa-99	384	11	207	207	NUM
ajfa-99	384	12	.	.	PUNCT
ajfa-99	385	1	fan	fan	PROPN
ajfa-99	385	2	,	,	PUNCT
ajfa-99	385	3	j.p.h	j.p.h	PROPN
ajfa-99	385	4	&	&	CCONJ
ajfa-99	385	5	wong	wong	PROPN
ajfa-99	385	6	,	,	PUNCT
ajfa-99	385	7	t.j	t.j	PROPN
ajfa-99	385	8	.	.	PROPN
ajfa-99	385	9	(	(	PUNCT
ajfa-99	385	10	2002	2002	NUM
ajfa-99	385	11	)	)	PUNCT
ajfa-99	385	12	.	.	PUNCT
ajfa-99	386	1	corporate	corporate	ADJ
ajfa-99	386	2	ownership	ownership	NOUN
ajfa-99	386	3	structure	structure	NOUN
ajfa-99	386	4	and	and	CCONJ
ajfa-99	386	5	the	the	DET
ajfa-99	386	6	informativeness	informativeness	NOUN
ajfa-99	386	7	of	of	ADP
ajfa-99	386	8	accounting	accounting	NOUN
ajfa-99	386	9	earnings	earning	NOUN
ajfa-99	386	10	in	in	ADP
ajfa-99	386	11	east	east	PROPN
ajfa-99	386	12	asia	asia	PROPN
ajfa-99	386	13	.	.	PUNCT
ajfa-99	387	1	journal	journal	PROPN
ajfa-99	387	2	of	of	ADP
ajfa-99	387	3	accounting	accounting	NOUN
ajfa-99	387	4	and	and	CCONJ
ajfa-99	387	5	economics	economic	NOUN
ajfa-99	387	6	,	,	PUNCT
ajfa-99	387	7	33	33	NUM
ajfa-99	387	8	,	,	PUNCT
ajfa-99	387	9	401	401	NUM
ajfa-99	387	10	-	-	SYM
ajfa-99	387	11	425	425	NUM
ajfa-99	387	12	.	.	PUNCT
ajfa-99	388	1	fatimah	fatimah	PROPN
ajfa-99	388	2	,	,	PUNCT
ajfa-99	388	3	a.b	a.b	PROPN
ajfa-99	388	4	.	.	PROPN
ajfa-99	388	5	(	(	PUNCT
ajfa-99	388	6	2001	2001	NUM
ajfa-99	388	7	)	)	PUNCT
ajfa-99	388	8	.	.	PUNCT
ajfa-99	389	1	corporate	corporate	ADJ
ajfa-99	389	2	governance	governance	NOUN
ajfa-99	389	3	in	in	ADP
ajfa-99	389	4	financially	financially	ADV
ajfa-99	389	5	troubled	troubled	ADJ
ajfa-99	389	6	companies	company	NOUN
ajfa-99	389	7	.	.	PUNCT
ajfa-99	390	1	paper	paper	NOUN
ajfa-99	390	2	presented	present	VERB
ajfa-99	390	3	at	at	ADP
ajfa-99	390	4	seminar	seminar	NOUN
ajfa-99	390	5	on	on	ADP
ajfa-99	390	6	corporate	corporate	ADJ
ajfa-99	390	7	governance	governance	NOUN
ajfa-99	390	8	:	:	PUNCT
ajfa-99	390	9	issues	issue	NOUN
ajfa-99	390	10	and	and	CCONJ
ajfa-99	390	11	challenges	challenge	NOUN
ajfa-99	390	12	,	,	PUNCT
ajfa-99	390	13	universiti	universiti	PROPN
ajfa-99	390	14	utara	utara	PROPN
ajfa-99	390	15	malaysia	malaysia	PROPN
ajfa-99	390	16	,	,	PUNCT
ajfa-99	390	17	10	10	NUM
ajfa-99	390	18	june	june	PROPN
ajfa-99	390	19	.	.	PUNCT
ajfa-99	391	1	finance	finance	PROPN
ajfa-99	391	2	committee	committee	PROPN
ajfa-99	391	3	on	on	ADP
ajfa-99	391	4	corporate	corporate	ADJ
ajfa-99	391	5	governance	governance	NOUN
ajfa-99	391	6	(	(	PUNCT
ajfa-99	391	7	2001	2001	NUM
ajfa-99	391	8	)	)	PUNCT
ajfa-99	391	9	.	.	PUNCT
ajfa-99	392	1	malaysian	malaysian	PROPN
ajfa-99	392	2	code	code	PROPN
ajfa-99	392	3	on	on	ADP
ajfa-99	392	4	corporate	corporate	ADJ
ajfa-99	392	5	governance	governance	NOUN
ajfa-99	392	6	,	,	PUNCT
ajfa-99	392	7	securities	security	NOUN
ajfa-99	392	8	commission	commission	PROPN
ajfa-99	392	9	,	,	PUNCT
ajfa-99	392	10	kuala	kuala	PROPN
ajfa-99	392	11	lumpur	lumpur	PROPN
ajfa-99	392	12	.	.	PUNCT
ajfa-99	393	1	finance	finance	PROPN
ajfa-99	393	2	committee	committee	NOUN
ajfa-99	393	3	on	on	ADP
ajfa-99	393	4	corporate	corporate	ADJ
ajfa-99	393	5	governance	governance	NOUN
ajfa-99	393	6	(	(	PUNCT
ajfa-99	393	7	2001	2001	NUM
ajfa-99	393	8	)	)	PUNCT
ajfa-99	393	9	.	.	PUNCT
ajfa-99	394	1	malaysian	malaysian	PROPN
ajfa-99	394	2	code	code	PROPN
ajfa-99	394	3	on	on	ADP
ajfa-99	394	4	corporate	corporate	ADJ
ajfa-99	394	5	governance	governance	NOUN
ajfa-99	394	6	(	(	PUNCT
ajfa-99	394	7	revised	revise	VERB
ajfa-99	394	8	2007	2007	NUM
ajfa-99	394	9	)	)	PUNCT
ajfa-99	394	10	,	,	PUNCT
ajfa-99	394	11	securities	security	NOUN
ajfa-99	394	12	commission	commission	PROPN
ajfa-99	394	13	,	,	PUNCT
ajfa-99	394	14	kuala	kuala	PROPN
ajfa-99	394	15	lumpur	lumpur	PROPN
ajfa-99	394	16	.	.	PUNCT
ajfa-99	395	1	fonfeder	fonfeder	PROPN
ajfa-99	395	2	,	,	PUNCT
ajfa-99	395	3	r.	r.	PROPN
ajfa-99	395	4	and	and	CCONJ
ajfa-99	395	5	fabozzi	fabozzi	PROPN
ajfa-99	395	6	,	,	PUNCT
ajfa-99	395	7	f.j	f.j	PROPN
ajfa-99	395	8	.	.	PUNCT
ajfa-99	395	9	(	(	PUNCT
ajfa-99	395	10	1984	1984	NUM
ajfa-99	395	11	)	)	PUNCT
ajfa-99	395	12	.	.	PUNCT
ajfa-99	396	1	interim	interim	ADJ
ajfa-99	396	2	review	review	NOUN
ajfa-99	396	3	and	and	CCONJ
ajfa-99	396	4	the	the	DET
ajfa-99	396	5	quality	quality	NOUN
ajfa-99	396	6	of	of	ADP
ajfa-99	396	7	interim	interim	ADJ
ajfa-99	396	8	report	report	NOUN
ajfa-99	396	9	numbers	number	NOUN
ajfa-99	396	10	.	.	PUNCT
ajfa-99	397	1	review	review	NOUN
ajfa-99	397	2	of	of	ADP
ajfa-99	397	3	business	business	NOUN
ajfa-99	397	4	and	and	CCONJ
ajfa-99	397	5	economic	economic	ADJ
ajfa-99	397	6	research	research	NOUN
ajfa-99	397	7	,	,	PUNCT
ajfa-99	397	8	19(2	19(2	NUM
ajfa-99	397	9	)	)	PUNCT
ajfa-99	397	10	,	,	PUNCT
ajfa-99	397	11	24	24	NUM
ajfa-99	397	12	-	-	SYM
ajfa-99	397	13	34	34	NUM
ajfa-99	397	14	.	.	PUNCT
ajfa-99	398	1	fortin	fortin	PROPN
ajfa-99	398	2	,	,	PUNCT
ajfa-99	398	3	j.	j.	PROPN
ajfa-99	398	4	,	,	PUNCT
ajfa-99	398	5	l.	l.	PROPN
ajfa-99	398	6	martel	martel	PROPN
ajfa-99	398	7	and	and	CCONJ
ajfa-99	398	8	trudeau	trudeau	NOUN
ajfa-99	398	9	,	,	PUNCT
ajfa-99	398	10	r.	r.	PROPN
ajfa-99	398	11	(	(	PUNCT
ajfa-99	398	12	1997	1997	NUM
ajfa-99	398	13	)	)	PUNCT
ajfa-99	398	14	.	.	PUNCT
ajfa-99	399	1	quarters	quarter	NOUN
ajfa-99	399	2	to	to	PART
ajfa-99	399	3	spare	spare	VERB
ajfa-99	399	4	?	?	PUNCT
ajfa-99	399	5	.	.	PUNCT
ajfa-99	400	1	ca	can	AUX
ajfa-99	400	2	magazine	magazine	PROPN
ajfa-99	400	3	,	,	PUNCT
ajfa-99	400	4	october	october	PROPN
ajfa-99	400	5	,	,	PUNCT
ajfa-99	400	6	21	21	NUM
ajfa-99	400	7	-	-	SYM
ajfa-99	400	8	23	23	NUM
ajfa-99	400	9	.	.	PUNCT
ajfa-99	401	1	foster	foster	PROPN
ajfa-99	401	2	,	,	PUNCT
ajfa-99	401	3	g.	g.	PROPN
ajfa-99	401	4	(	(	PUNCT
ajfa-99	401	5	1977	1977	NUM
ajfa-99	401	6	)	)	PUNCT
ajfa-99	401	7	.	.	PUNCT
ajfa-99	402	1	quarterly	quarterly	ADJ
ajfa-99	402	2	accounting	accounting	NOUN
ajfa-99	402	3	data	datum	NOUN
ajfa-99	402	4	:	:	PUNCT
ajfa-99	402	5	time	time	NOUN
ajfa-99	402	6	-	-	PUNCT
ajfa-99	402	7	series	series	NOUN
ajfa-99	402	8	properties	property	NOUN
ajfa-99	402	9	and	and	CCONJ
ajfa-99	402	10	predictive	predictive	ADJ
ajfa-99	402	11	-	-	PUNCT
ajfa-99	402	12	ability	ability	NOUN
ajfa-99	402	13	results	result	NOUN
ajfa-99	402	14	.	.	PUNCT
ajfa-99	403	1	the	the	DET
ajfa-99	403	2	accounting	accounting	NOUN
ajfa-99	403	3	review	review	NOUN
ajfa-99	403	4	,	,	PUNCT
ajfa-99	403	5	52(1	52(1	NOUN
ajfa-99	403	6	)	)	PUNCT
ajfa-99	403	7	,	,	PUNCT
ajfa-99	403	8	1	1	NUM
ajfa-99	403	9	-	-	SYM
ajfa-99	403	10	21	21	NUM
ajfa-99	403	11	.	.	PUNCT
ajfa-99	404	1	fried	fry	VERB
ajfa-99	404	2	,	,	PUNCT
ajfa-99	404	3	d.	d.	PROPN
ajfa-99	404	4	,	,	PUNCT
ajfa-99	404	5	schiff	schiff	PROPN
ajfa-99	404	6	,	,	PUNCT
ajfa-99	404	7	m.	m.	NOUN
ajfa-99	404	8	&	&	CCONJ
ajfa-99	404	9	sondhi	sondhi	PROPN
ajfa-99	404	10	,	,	PUNCT
ajfa-99	404	11	a.	a.	NOUN
ajfa-99	404	12	(	(	PUNCT
ajfa-99	404	13	1987	1987	NUM
ajfa-99	404	14	)	)	PUNCT
ajfa-99	404	15	.	.	PUNCT
ajfa-99	405	1	surprise	surprise	NOUN
ajfa-99	405	2	writeoffs	writeoff	NOUN
ajfa-99	405	3	–	–	PUNCT
ajfa-99	405	4	financial	financial	ADJ
ajfa-99	405	5	reporting	reporting	NOUN
ajfa-99	405	6	,	,	PUNCT
ajfa-99	405	7	disclosure	disclosure	NOUN
ajfa-99	405	8	and	and	CCONJ
ajfa-99	405	9	analysis	analysis	NOUN
ajfa-99	405	10	.	.	PUNCT
ajfa-99	406	1	report	report	NOUN
ajfa-99	406	2	of	of	ADP
ajfa-99	406	3	the	the	DET
ajfa-99	406	4	national	national	ADJ
ajfa-99	406	5	commission	commission	PROPN
ajfa-99	406	6	on	on	ADP
ajfa-99	406	7	fraudulent	fraudulent	ADJ
ajfa-99	406	8	financial	financial	ADJ
ajfa-99	406	9	reporting	reporting	NOUN
ajfa-99	406	10	,	,	PUNCT
ajfa-99	406	11	october	october	PROPN
ajfa-99	406	12	,	,	PUNCT
ajfa-99	406	13	103	103	NUM
ajfa-99	406	14	-	-	SYM
ajfa-99	406	15	104	104	NUM
ajfa-99	406	16	.	.	PUNCT
ajfa-99	407	1	givoly	givoly	PROPN
ajfa-99	407	2	,	,	PUNCT
ajfa-99	407	3	d.	d.	PROPN
ajfa-99	407	4	&	&	CCONJ
ajfa-99	407	5	ronen	ronen	PROPN
ajfa-99	407	6	,	,	PUNCT
ajfa-99	407	7	j.	j.	PROPN
ajfa-99	407	8	(	(	PUNCT
ajfa-99	407	9	1981	1981	NUM
ajfa-99	407	10	)	)	PUNCT
ajfa-99	407	11	.	.	PUNCT
ajfa-99	408	1	„	„	PUNCT
ajfa-99	408	2	smoothing‟	smoothing‟	NOUN
ajfa-99	408	3	manifestations	manifestation	NOUN
ajfa-99	408	4	in	in	ADP
ajfa-99	408	5	fourth	fourth	ADJ
ajfa-99	408	6	quarter	quarter	NOUN
ajfa-99	408	7	results	result	NOUN
ajfa-99	408	8	of	of	ADP
ajfa-99	408	9	operations	operation	NOUN
ajfa-99	408	10	:	:	PUNCT
ajfa-99	408	11	some	some	DET
ajfa-99	408	12	empirical	empirical	ADJ
ajfa-99	408	13	evidence	evidence	NOUN
ajfa-99	408	14	.	.	PUNCT
ajfa-99	409	1	abacus	abacus	PROPN
ajfa-99	409	2	,	,	PUNCT
ajfa-99	409	3	17(2	17(2	NUM
ajfa-99	409	4	)	)	PUNCT
ajfa-99	409	5	,	,	PUNCT
ajfa-99	409	6	174	174	NUM
ajfa-99	409	7	-	-	SYM
ajfa-99	409	8	193	193	NUM
ajfa-99	409	9	.	.	PUNCT
ajfa-99	410	1	hossain	hossain	PROPN
ajfa-99	410	2	,	,	PUNCT
ajfa-99	410	3	m.	m.	PROPN
ajfa-99	410	4	&	&	CCONJ
ajfa-99	410	5	adams	adams	PROPN
ajfa-99	410	6	,	,	PUNCT
ajfa-99	410	7	m.	m.	NOUN
ajfa-99	410	8	(	(	PUNCT
ajfa-99	410	9	1995	1995	NUM
ajfa-99	410	10	)	)	PUNCT
ajfa-99	410	11	.	.	PUNCT
ajfa-99	411	1	an	an	DET
ajfa-99	411	2	empirical	empirical	ADJ
ajfa-99	411	3	study	study	NOUN
ajfa-99	411	4	of	of	ADP
ajfa-99	411	5	voluntary	voluntary	ADJ
ajfa-99	411	6	financial	financial	ADJ
ajfa-99	411	7	disclosure	disclosure	NOUN
ajfa-99	411	8	by	by	ADP
ajfa-99	411	9	asian	asian	ADJ
ajfa-99	411	10	journal	journal	PROPN
ajfa-99	411	11	of	of	ADP
ajfa-99	411	12	finance	finance	PROPN
ajfa-99	411	13	&	&	CCONJ
ajfa-99	411	14	accounting	accounting	PROPN
ajfa-99	411	15	issn	issn	PROPN
ajfa-99	411	16	1946	1946	NUM
ajfa-99	411	17	-	-	PUNCT
ajfa-99	411	18	052x	052x	NOUN
ajfa-99	411	19	2009	2009	NUM
ajfa-99	411	20	,	,	PUNCT
ajfa-99	411	21	vol	vol	NOUN
ajfa-99	411	22	.	.	PROPN
ajfa-99	411	23	1	1	NUM
ajfa-99	411	24	,	,	PUNCT
ajfa-99	411	25	no	no	INTJ
ajfa-99	411	26	.	.	NOUN
ajfa-99	411	27	2	2	NUM
ajfa-99	411	28	:	:	PUNCT
ajfa-99	411	29	e3	e3	VERB
ajfa-99	411	30	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-99	411	31	73	73	NUM
ajfa-99	411	32	australian	australian	ADJ
ajfa-99	411	33	listed	list	VERB
ajfa-99	411	34	companies	company	NOUN
ajfa-99	411	35	.	.	PUNCT
ajfa-99	412	1	akauntan	akauntan	PROPN
ajfa-99	412	2	nasional	nasional	PROPN
ajfa-99	412	3	,	,	PUNCT
ajfa-99	412	4	july	july	PROPN
ajfa-99	412	5	,	,	PUNCT
ajfa-99	412	6	12	12	NUM
ajfa-99	412	7	-	-	SYM
ajfa-99	412	8	14	14	NUM
ajfa-99	412	9	.	.	PUNCT
ajfa-99	413	1	hussey	hussey	PROPN
ajfa-99	413	2	,	,	PUNCT
ajfa-99	413	3	r.	r.	PROPN
ajfa-99	413	4	&	&	CCONJ
ajfa-99	413	5	woolfe	woolfe	PROPN
ajfa-99	413	6	,	,	PUNCT
ajfa-99	413	7	s.	s.	PROPN
ajfa-99	413	8	(	(	PUNCT
ajfa-99	413	9	1994	1994	NUM
ajfa-99	413	10	)	)	PUNCT
ajfa-99	413	11	.	.	PUNCT
ajfa-99	414	1	interim	interim	ADJ
ajfa-99	414	2	statements	statement	NOUN
ajfa-99	414	3	and	and	CCONJ
ajfa-99	414	4	preliminary	preliminary	ADJ
ajfa-99	414	5	profit	profit	NOUN
ajfa-99	414	6	announcements	announcement	NOUN
ajfa-99	414	7	.	.	PUNCT
ajfa-99	415	1	the	the	DET
ajfa-99	415	2	research	research	PROPN
ajfa-99	415	3	board	board	PROPN
ajfa-99	415	4	monograph	monograph	PROPN
ajfa-99	415	5	series	series	PROPN
ajfa-99	415	6	,	,	PUNCT
ajfa-99	415	7	icaew	icaew	VERB
ajfa-99	415	8	,	,	PUNCT
ajfa-99	415	9	london	london	PROPN
ajfa-99	415	10	.	.	PUNCT
ajfa-99	416	1	jensen	jensen	PROPN
ajfa-99	416	2	,	,	PUNCT
ajfa-99	416	3	m.	m.	PROPN
ajfa-99	416	4	&	&	CCONJ
ajfa-99	416	5	meckling	meckling	PROPN
ajfa-99	416	6	,	,	PUNCT
ajfa-99	416	7	w.	w.	NOUN
ajfa-99	416	8	(	(	PUNCT
ajfa-99	416	9	1976	1976	NUM
ajfa-99	416	10	)	)	PUNCT
ajfa-99	416	11	.	.	PUNCT
ajfa-99	417	1	theory	theory	NOUN
ajfa-99	417	2	of	of	ADP
ajfa-99	417	3	the	the	DET
ajfa-99	417	4	firm	firm	NOUN
ajfa-99	417	5	:	:	PUNCT
ajfa-99	417	6	managerial	managerial	ADJ
ajfa-99	417	7	behavior	behavior	NOUN
ajfa-99	417	8	,	,	PUNCT
ajfa-99	417	9	agency	agency	NOUN
ajfa-99	417	10	cost	cost	NOUN
ajfa-99	417	11	and	and	CCONJ
ajfa-99	417	12	ownership	ownership	NOUN
ajfa-99	417	13	structure	structure	NOUN
ajfa-99	417	14	.	.	PUNCT
ajfa-99	418	1	journal	journal	NOUN
ajfa-99	418	2	of	of	ADP
ajfa-99	418	3	financial	financial	ADJ
ajfa-99	418	4	economics	economic	NOUN
ajfa-99	418	5	,	,	PUNCT
ajfa-99	418	6	3(4	3(4	NUM
ajfa-99	418	7	)	)	PUNCT
ajfa-99	418	8	,	,	PUNCT
ajfa-99	418	9	305	305	NUM
ajfa-99	418	10	-	-	SYM
ajfa-99	418	11	360	360	NUM
ajfa-99	418	12	.	.	PUNCT
ajfa-99	419	1	kiger	kiger	NOUN
ajfa-99	419	2	,	,	PUNCT
ajfa-99	419	3	j.e	j.e	PROPN
ajfa-99	419	4	.	.	PROPN
ajfa-99	419	5	(	(	PUNCT
ajfa-99	419	6	1972	1972	NUM
ajfa-99	419	7	)	)	PUNCT
ajfa-99	419	8	.	.	PUNCT
ajfa-99	420	1	an	an	DET
ajfa-99	420	2	empirical	empirical	ADJ
ajfa-99	420	3	investigation	investigation	NOUN
ajfa-99	420	4	of	of	ADP
ajfa-99	420	5	nyse	nyse	PROPN
ajfa-99	420	6	volume	volume	NOUN
ajfa-99	420	7	and	and	CCONJ
ajfa-99	420	8	price	price	NOUN
ajfa-99	420	9	reactions	reaction	NOUN
ajfa-99	420	10	to	to	ADP
ajfa-99	420	11	the	the	DET
ajfa-99	420	12	announcement	announcement	NOUN
ajfa-99	420	13	of	of	ADP
ajfa-99	420	14	quarterly	quarterly	ADJ
ajfa-99	420	15	earnings	earning	NOUN
ajfa-99	420	16	.	.	PUNCT
ajfa-99	421	1	journal	journal	NOUN
ajfa-99	421	2	of	of	ADP
ajfa-99	421	3	accounting	accounting	NOUN
ajfa-99	421	4	research	research	NOUN
ajfa-99	421	5	,	,	PUNCT
ajfa-99	421	6	10	10	NUM
ajfa-99	421	7	,	,	PUNCT
ajfa-99	421	8	113	113	NUM
ajfa-99	421	9	-	-	SYM
ajfa-99	421	10	128	128	NUM
ajfa-99	421	11	.	.	PUNCT
ajfa-99	422	1	kinney	kinney	PROPN
ajfa-99	422	2	,	,	PUNCT
ajfa-99	422	3	m.	m.	NOUN
ajfa-99	422	4	&	&	CCONJ
ajfa-99	422	5	trezevant	trezevant	PROPN
ajfa-99	422	6	,	,	PUNCT
ajfa-99	422	7	r.	r.	PROPN
ajfa-99	422	8	(	(	PUNCT
ajfa-99	422	9	1997	1997	NUM
ajfa-99	422	10	)	)	PUNCT
ajfa-99	422	11	.	.	PUNCT
ajfa-99	423	1	the	the	DET
ajfa-99	423	2	use	use	NOUN
ajfa-99	423	3	of	of	ADP
ajfa-99	423	4	special	special	ADJ
ajfa-99	423	5	items	item	NOUN
ajfa-99	423	6	to	to	PART
ajfa-99	423	7	manage	manage	VERB
ajfa-99	423	8	earnings	earning	NOUN
ajfa-99	423	9	and	and	CCONJ
ajfa-99	423	10	perceptions	perception	NOUN
ajfa-99	423	11	.	.	PUNCT
ajfa-99	424	1	the	the	DET
ajfa-99	424	2	journal	journal	NOUN
ajfa-99	424	3	of	of	ADP
ajfa-99	424	4	financial	financial	ADJ
ajfa-99	424	5	statement	statement	NOUN
ajfa-99	424	6	analysis	analysis	NOUN
ajfa-99	424	7	,	,	PUNCT
ajfa-99	424	8	3(1	3(1	NUM
ajfa-99	424	9	)	)	PUNCT
ajfa-99	424	10	,	,	PUNCT
ajfa-99	424	11	45	45	NUM
ajfa-99	424	12	-	-	SYM
ajfa-99	424	13	53	53	NUM
ajfa-99	424	14	.	.	PUNCT
ajfa-99	425	1	kinney	kinney	PROPN
ajfa-99	425	2	,	,	PUNCT
ajfa-99	425	3	w.r	w.r	PROPN
ajfa-99	425	4	.	.	PROPN
ajfa-99	425	5	,	,	PUNCT
ajfa-99	425	6	jr	jr	PROPN
ajfa-99	425	7	.	.	PROPN
ajfa-99	425	8	&	&	CCONJ
ajfa-99	425	9	mcdaniel	mcdaniel	PROPN
ajfa-99	425	10	,	,	PUNCT
ajfa-99	425	11	l.s	l.s	PROPN
ajfa-99	425	12	.	.	PROPN
ajfa-99	425	13	(	(	PUNCT
ajfa-99	425	14	1989	1989	NUM
ajfa-99	425	15	)	)	PUNCT
ajfa-99	425	16	.	.	PUNCT
ajfa-99	426	1	characteristics	characteristic	NOUN
ajfa-99	426	2	of	of	ADP
ajfa-99	426	3	firms	firm	NOUN
ajfa-99	426	4	correcting	correct	VERB
ajfa-99	426	5	previously	previously	ADV
ajfa-99	426	6	reported	report	VERB
ajfa-99	426	7	quarterly	quarterly	ADJ
ajfa-99	426	8	earnings	earning	NOUN
ajfa-99	426	9	.	.	PUNCT
ajfa-99	427	1	journal	journal	NOUN
ajfa-99	427	2	of	of	ADP
ajfa-99	427	3	accounting	accounting	NOUN
ajfa-99	427	4	and	and	CCONJ
ajfa-99	427	5	economics	economic	NOUN
ajfa-99	427	6	,	,	PUNCT
ajfa-99	427	7	11	11	NUM
ajfa-99	427	8	,	,	PUNCT
ajfa-99	427	9	71	71	NUM
ajfa-99	427	10	-	-	SYM
ajfa-99	427	11	93	93	NUM
ajfa-99	427	12	.	.	PUNCT
ajfa-99	428	1	ku	ku	PROPN
ajfa-99	428	2	ismail	ismail	PROPN
ajfa-99	428	3	.	.	PUNCT
ajfa-99	429	1	k.n	k.n	PROPN
ajfa-99	429	2	.	.	PROPN
ajfa-99	429	3	&	&	CCONJ
ajfa-99	429	4	chandler	chandler	PROPN
ajfa-99	429	5	,	,	PUNCT
ajfa-99	429	6	r.	r.	PROPN
ajfa-99	429	7	(	(	PUNCT
ajfa-99	429	8	2005	2005	NUM
ajfa-99	429	9	)	)	PUNCT
ajfa-99	429	10	.	.	PUNCT
ajfa-99	430	1	the	the	DET
ajfa-99	430	2	reporting	reporting	NOUN
ajfa-99	430	3	of	of	ADP
ajfa-99	430	4	exceptional	exceptional	ADJ
ajfa-99	430	5	items	item	NOUN
ajfa-99	430	6	in	in	ADP
ajfa-99	430	7	the	the	DET
ajfa-99	430	8	quarterly	quarterly	ADJ
ajfa-99	430	9	financial	financial	ADJ
ajfa-99	430	10	reports	report	NOUN
ajfa-99	430	11	of	of	ADP
ajfa-99	430	12	companies	company	NOUN
ajfa-99	430	13	in	in	ADP
ajfa-99	430	14	malaysia	malaysia	PROPN
ajfa-99	430	15	.	.	PUNCT
ajfa-99	431	1	iium	iium	PROPN
ajfa-99	431	2	journal	journal	PROPN
ajfa-99	431	3	of	of	ADP
ajfa-99	431	4	economics	economic	NOUN
ajfa-99	431	5	and	and	CCONJ
ajfa-99	431	6	management	management	NOUN
ajfa-99	431	7	,	,	PUNCT
ajfa-99	431	8	13(2	13(2	PROPN
ajfa-99	431	9	)	)	PUNCT
ajfa-99	431	10	,	,	PUNCT
ajfa-99	431	11	167	167	NUM
ajfa-99	431	12	–	–	SYM
ajfa-99	431	13	188	188	NUM
ajfa-99	431	14	.	.	PUNCT
ajfa-99	432	1	malaysian	malaysian	ADJ
ajfa-99	432	2	accounting	accounting	PROPN
ajfa-99	432	3	standards	standards	PROPN
ajfa-99	432	4	board	board	NOUN
ajfa-99	432	5	(	(	PUNCT
ajfa-99	432	6	masb	masb	PROPN
ajfa-99	432	7	)	)	PUNCT
ajfa-99	432	8	.	.	PUNCT
ajfa-99	433	1	(	(	PUNCT
ajfa-99	433	2	2000	2000	NUM
ajfa-99	433	3	)	)	PUNCT
ajfa-99	433	4	.	.	PUNCT
ajfa-99	434	1	interim	interim	ADJ
ajfa-99	434	2	financial	financial	ADJ
ajfa-99	434	3	reporting	reporting	NOUN
ajfa-99	434	4	,	,	PUNCT
ajfa-99	434	5	masb	masb	NOUN
ajfa-99	434	6	statement	statement	NOUN
ajfa-99	434	7	of	of	ADP
ajfa-99	434	8	principles	principle	NOUN
ajfa-99	434	9	2	2	NUM
ajfa-99	434	10	,	,	PUNCT
ajfa-99	434	11	masb	masb	NOUN
ajfa-99	434	12	,	,	PUNCT
ajfa-99	434	13	kuala	kuala	PROPN
ajfa-99	434	14	lumpur	lumpur	PROPN
ajfa-99	434	15	.	.	PUNCT
ajfa-99	435	1	mcconnell	mcconnell	PROPN
ajfa-99	435	2	,	,	PUNCT
ajfa-99	435	3	j.j	j.j	PROPN
ajfa-99	435	4	.	.	PROPN
ajfa-99	435	5	&	&	CCONJ
ajfa-99	435	6	servaes	servaes	PROPN
ajfa-99	435	7	,	,	PUNCT
ajfa-99	435	8	h.	h.	PROPN
ajfa-99	435	9	(	(	PUNCT
ajfa-99	435	10	1990	1990	NUM
ajfa-99	435	11	)	)	PUNCT
ajfa-99	435	12	.	.	PUNCT
ajfa-99	436	1	additional	additional	ADJ
ajfa-99	436	2	evidence	evidence	NOUN
ajfa-99	436	3	on	on	ADP
ajfa-99	436	4	equity	equity	NOUN
ajfa-99	436	5	ownership	ownership	NOUN
ajfa-99	436	6	and	and	CCONJ
ajfa-99	436	7	corporate	corporate	ADJ
ajfa-99	436	8	value	value	NOUN
ajfa-99	436	9	.	.	PUNCT
ajfa-99	437	1	journal	journal	NOUN
ajfa-99	437	2	of	of	ADP
ajfa-99	437	3	financial	financial	ADJ
ajfa-99	437	4	economics	economic	NOUN
ajfa-99	437	5	,	,	PUNCT
ajfa-99	437	6	27	27	NUM
ajfa-99	437	7	,	,	PUNCT
ajfa-99	437	8	595	595	NUM
ajfa-99	437	9	-	-	PUNCT
ajfa-99	437	10	612	612	NUM
ajfa-99	437	11	.	.	PUNCT
ajfa-99	438	1	mendelhall	mendelhall	NOUN
ajfa-99	438	2	,	,	PUNCT
ajfa-99	438	3	r.r	r.r	PROPN
ajfa-99	438	4	.	.	PROPN
ajfa-99	438	5	,	,	PUNCT
ajfa-99	438	6	nichols	nichols	PROPN
ajfa-99	438	7	,	,	PUNCT
ajfa-99	438	8	w.d	w.d	PROPN
ajfa-99	438	9	.	.	PROPN
ajfa-99	438	10	&	&	CCONJ
ajfa-99	438	11	palepu	palepu	PROPN
ajfa-99	438	12	,	,	PUNCT
ajfa-99	438	13	k.g	k.g	PROPN
ajfa-99	438	14	.	.	PROPN
ajfa-99	438	15	(	(	PUNCT
ajfa-99	438	16	1988	1988	NUM
ajfa-99	438	17	)	)	PUNCT
ajfa-99	438	18	.	.	PUNCT
ajfa-99	439	1	bad	bad	ADJ
ajfa-99	439	2	news	news	NOUN
ajfa-99	439	3	and	and	CCONJ
ajfa-99	439	4	differential	differential	ADJ
ajfa-99	439	5	market	market	NOUN
ajfa-99	439	6	reactions	reaction	NOUN
ajfa-99	439	7	to	to	ADP
ajfa-99	439	8	announcements	announcement	NOUN
ajfa-99	439	9	of	of	ADP
ajfa-99	439	10	earlier	early	ADJ
ajfa-99	439	11	-	-	PUNCT
ajfa-99	439	12	quarters	quarter	NOUN
ajfa-99	439	13	versus	versus	ADP
ajfa-99	439	14	fourth	fourth	ADJ
ajfa-99	439	15	-	-	PUNCT
ajfa-99	439	16	quarter	quarter	NOUN
ajfa-99	439	17	earnings	earning	NOUN
ajfa-99	439	18	:	:	PUNCT
ajfa-99	439	19	discussion	discussion	NOUN
ajfa-99	439	20	.	.	PUNCT
ajfa-99	440	1	journal	journal	NOUN
ajfa-99	440	2	of	of	ADP
ajfa-99	440	3	accounting	accounting	NOUN
ajfa-99	440	4	research	research	NOUN
ajfa-99	440	5	,	,	PUNCT
ajfa-99	440	6	26	26	NUM
ajfa-99	440	7	(	(	PUNCT
ajfa-99	440	8	supplement	supplement	NOUN
ajfa-99	440	9	)	)	PUNCT
ajfa-99	440	10	,	,	PUNCT
ajfa-99	440	11	63	63	NUM
ajfa-99	440	12	-	-	SYM
ajfa-99	440	13	90	90	NUM
ajfa-99	440	14	.	.	PUNCT
ajfa-99	441	1	morck	morck	PROPN
ajfa-99	441	2	,	,	PUNCT
ajfa-99	441	3	r.	r.	PROPN
ajfa-99	441	4	,	,	PUNCT
ajfa-99	441	5	shleifer	shleifer	VERB
ajfa-99	441	6	,	,	PUNCT
ajfa-99	441	7	a.	a.	PROPN
ajfa-99	441	8	&	&	CCONJ
ajfa-99	441	9	vishny	vishny	PROPN
ajfa-99	441	10	,	,	PUNCT
ajfa-99	441	11	r.w	r.w	PROPN
ajfa-99	441	12	.	.	PROPN
ajfa-99	441	13	(	(	PUNCT
ajfa-99	441	14	1988	1988	NUM
ajfa-99	441	15	)	)	PUNCT
ajfa-99	441	16	.	.	PUNCT
ajfa-99	442	1	management	management	NOUN
ajfa-99	442	2	ownership	ownership	NOUN
ajfa-99	442	3	and	and	CCONJ
ajfa-99	442	4	market	market	NOUN
ajfa-99	442	5	valuation	valuation	NOUN
ajfa-99	442	6	:	:	PUNCT
ajfa-99	442	7	an	an	DET
ajfa-99	442	8	empirical	empirical	ADJ
ajfa-99	442	9	analysis	analysis	NOUN
ajfa-99	442	10	.	.	PUNCT
ajfa-99	443	1	journal	journal	NOUN
ajfa-99	443	2	of	of	ADP
ajfa-99	443	3	financial	financial	ADJ
ajfa-99	443	4	economics	economic	NOUN
ajfa-99	443	5	,	,	PUNCT
ajfa-99	443	6	20	20	NUM
ajfa-99	443	7	,	,	PUNCT
ajfa-99	443	8	293	293	NUM
ajfa-99	443	9	-	-	SYM
ajfa-99	443	10	315	315	NUM
ajfa-99	443	11	.	.	PUNCT
ajfa-99	444	1	national	national	PROPN
ajfa-99	444	2	commission	commission	PROPN
ajfa-99	444	3	on	on	ADP
ajfa-99	444	4	fraudulent	fraudulent	ADJ
ajfa-99	444	5	financial	financial	ADJ
ajfa-99	444	6	reporting	reporting	NOUN
ajfa-99	444	7	.	.	PUNCT
ajfa-99	445	1	(	(	PUNCT
ajfa-99	445	2	1987	1987	NUM
ajfa-99	445	3	)	)	PUNCT
ajfa-99	445	4	.	.	PUNCT
ajfa-99	446	1	report	report	NOUN
ajfa-99	446	2	of	of	ADP
ajfa-99	446	3	the	the	DET
ajfa-99	446	4	national	national	ADJ
ajfa-99	446	5	commission	commission	PROPN
ajfa-99	446	6	on	on	ADP
ajfa-99	446	7	fraudulent	fraudulent	ADJ
ajfa-99	446	8	financial	financial	ADJ
ajfa-99	446	9	reporting	reporting	NOUN
ajfa-99	446	10	,	,	PUNCT
ajfa-99	446	11	october	october	PROPN
ajfa-99	446	12	,	,	PUNCT
ajfa-99	446	13	aicpa	aicpa	VERB
ajfa-99	446	14	,	,	PUNCT
ajfa-99	446	15	new	new	PROPN
ajfa-99	446	16	york	york	PROPN
ajfa-99	446	17	.	.	PUNCT
ajfa-99	447	1	nigrini	nigrini	PROPN
ajfa-99	447	2	,	,	PUNCT
ajfa-99	447	3	m.j	m.j	PROPN
ajfa-99	447	4	.	.	PROPN
ajfa-99	447	5	(	(	PUNCT
ajfa-99	447	6	2005	2005	NUM
ajfa-99	447	7	)	)	PUNCT
ajfa-99	447	8	.	.	PUNCT
ajfa-99	448	1	an	an	DET
ajfa-99	448	2	assessment	assessment	NOUN
ajfa-99	448	3	of	of	ADP
ajfa-99	448	4	the	the	DET
ajfa-99	448	5	change	change	NOUN
ajfa-99	448	6	in	in	ADP
ajfa-99	448	7	the	the	DET
ajfa-99	448	8	incidence	incidence	NOUN
ajfa-99	448	9	of	of	ADP
ajfa-99	448	10	earnings	earning	NOUN
ajfa-99	448	11	management	management	NOUN
ajfa-99	448	12	around	around	ADP
ajfa-99	448	13	the	the	DET
ajfa-99	448	14	enron	enron	PROPN
ajfa-99	448	15	-	-	PUNCT
ajfa-99	448	16	andersen	andersen	PROPN
ajfa-99	448	17	episode	episode	PROPN
ajfa-99	448	18	.	.	PUNCT
ajfa-99	449	1	review	review	NOUN
ajfa-99	449	2	of	of	ADP
ajfa-99	449	3	accounting	accounting	NOUN
ajfa-99	449	4	&	&	CCONJ
ajfa-99	449	5	finance	finance	NOUN
ajfa-99	449	6	,	,	PUNCT
ajfa-99	449	7	4(1	4(1	NOUN
ajfa-99	449	8	)	)	PUNCT
ajfa-99	449	9	,	,	PUNCT
ajfa-99	449	10	92	92	NUM
ajfa-99	449	11	-	-	SYM
ajfa-99	449	12	110	110	NUM
ajfa-99	449	13	.	.	PUNCT
ajfa-99	450	1	rajan	rajan	PROPN
ajfa-99	450	2	,	,	PUNCT
ajfa-99	450	3	r.g	r.g	PROPN
ajfa-99	450	4	.	.	PROPN
ajfa-99	450	5	&	&	CCONJ
ajfa-99	450	6	zingales	zingales	PROPN
ajfa-99	450	7	,	,	PUNCT
ajfa-99	450	8	l.	l.	PROPN
ajfa-99	450	9	(	(	PUNCT
ajfa-99	450	10	1995	1995	NUM
ajfa-99	450	11	)	)	PUNCT
ajfa-99	450	12	.	.	PUNCT
ajfa-99	451	1	what	what	PRON
ajfa-99	451	2	do	do	AUX
ajfa-99	451	3	we	we	PRON
ajfa-99	451	4	know	know	VERB
ajfa-99	451	5	about	about	ADP
ajfa-99	451	6	capital	capital	NOUN
ajfa-99	451	7	structure	structure	NOUN
ajfa-99	451	8	?	?	PUNCT
ajfa-99	452	1	some	some	DET
ajfa-99	452	2	evidence	evidence	NOUN
ajfa-99	452	3	from	from	ADP
ajfa-99	452	4	international	international	ADJ
ajfa-99	452	5	data	datum	NOUN
ajfa-99	452	6	.	.	PUNCT
ajfa-99	453	1	journal	journal	PROPN
ajfa-99	453	2	of	of	ADP
ajfa-99	453	3	finance	finance	NOUN
ajfa-99	453	4	,	,	PUNCT
ajfa-99	453	5	50	50	NUM
ajfa-99	453	6	,	,	PUNCT
ajfa-99	453	7	1421	1421	NUM
ajfa-99	453	8	-	-	SYM
ajfa-99	453	9	1460	1460	NUM
ajfa-99	453	10	.	.	PUNCT
ajfa-99	454	1	http://proquest.umi.com.eserv.uum.edu.my/pqdweb?rqt=318&pmid=58977&ts=1217313995&clientid=28929&vinst=prod&vname=pqd&vtype=pqd	http://proquest.umi.com.eserv.uum.edu.my/pqdweb?rqt=318&pmid=58977&ts=1217313995&clientid=28929&vinst=prod&vname=pqd&vtype=pqd	PROPN
ajfa-99	454	2	asian	asian	PROPN
ajfa-99	454	3	journal	journal	PROPN
ajfa-99	454	4	of	of	ADP
ajfa-99	454	5	finance	finance	PROPN
ajfa-99	454	6	&	&	CCONJ
ajfa-99	454	7	accounting	accounting	PROPN
ajfa-99	454	8	issn	issn	PROPN
ajfa-99	454	9	1946	1946	NUM
ajfa-99	454	10	-	-	PUNCT
ajfa-99	454	11	052x	052x	NOUN
ajfa-99	454	12	2009	2009	NUM
ajfa-99	454	13	,	,	PUNCT
ajfa-99	454	14	vol	vol	NOUN
ajfa-99	454	15	.	.	PROPN
ajfa-99	454	16	1	1	NUM
ajfa-99	454	17	,	,	PUNCT
ajfa-99	454	18	no	no	INTJ
ajfa-99	454	19	.	.	NOUN
ajfa-99	454	20	2	2	NUM
ajfa-99	454	21	:	:	PUNCT
ajfa-99	454	22	e3	e3	VERB
ajfa-99	454	23	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-99	454	24	74	74	NUM
ajfa-99	454	25	schadewitz	schadewitz	PROPN
ajfa-99	454	26	,	,	PUNCT
ajfa-99	454	27	h.j	h.j	PROPN
ajfa-99	454	28	.	.	PROPN
ajfa-99	454	29	&	&	CCONJ
ajfa-99	454	30	blevins	blevins	PROPN
ajfa-99	454	31	,	,	PUNCT
ajfa-99	454	32	d.r	d.r	PROPN
ajfa-99	454	33	.	.	PROPN
ajfa-99	454	34	(	(	PUNCT
ajfa-99	454	35	1998	1998	NUM
ajfa-99	454	36	)	)	PUNCT
ajfa-99	454	37	.	.	PUNCT
ajfa-99	455	1	major	major	ADJ
ajfa-99	455	2	determinants	determinant	NOUN
ajfa-99	455	3	of	of	ADP
ajfa-99	455	4	interim	interim	ADJ
ajfa-99	455	5	disclosures	disclosure	NOUN
ajfa-99	455	6	in	in	ADP
ajfa-99	455	7	an	an	DET
ajfa-99	455	8	emerging	emerge	VERB
ajfa-99	455	9	market	market	NOUN
ajfa-99	455	10	,	,	PUNCT
ajfa-99	455	11	american	american	PROPN
ajfa-99	455	12	business	business	PROPN
ajfa-99	455	13	review	review	PROPN
ajfa-99	455	14	,	,	PUNCT
ajfa-99	455	15	16(1	16(1	NUM
ajfa-99	455	16	)	)	PUNCT
ajfa-99	455	17	,	,	PUNCT
ajfa-99	455	18	41	41	NUM
ajfa-99	455	19	-	-	SYM
ajfa-99	455	20	55	55	NUM
ajfa-99	455	21	.	.	PUNCT
ajfa-99	456	1	schiff	schiff	PROPN
ajfa-99	456	2	,	,	PUNCT
ajfa-99	456	3	m.	m.	NOUN
ajfa-99	456	4	(	(	PUNCT
ajfa-99	456	5	1978	1978	NUM
ajfa-99	456	6	)	)	PUNCT
ajfa-99	456	7	.	.	PUNCT
ajfa-99	457	1	accounting	accounting	NOUN
ajfa-99	457	2	reporting	reporting	NOUN
ajfa-99	457	3	problems	problem	NOUN
ajfa-99	457	4	–	–	PUNCT
ajfa-99	457	5	interim	interim	ADJ
ajfa-99	457	6	reporting	reporting	NOUN
ajfa-99	457	7	,	,	PUNCT
ajfa-99	457	8	financial	financial	ADJ
ajfa-99	457	9	executives	executive	NOUN
ajfa-99	457	10	research	research	PROPN
ajfa-99	457	11	foundation	foundation	PROPN
ajfa-99	457	12	,	,	PUNCT
ajfa-99	457	13	new	new	PROPN
ajfa-99	457	14	york	york	PROPN
ajfa-99	457	15	.	.	PUNCT
ajfa-99	458	1	warfield	warfield	PROPN
ajfa-99	458	2	,	,	PUNCT
ajfa-99	458	3	t.d	t.d	PROPN
ajfa-99	458	4	.	.	PROPN
ajfa-99	458	5	,	,	PUNCT
ajfa-99	458	6	wild	wild	ADJ
ajfa-99	458	7	,	,	PUNCT
ajfa-99	458	8	.j	.j	PROPN
ajfa-99	458	9	&	&	CCONJ
ajfa-99	458	10	wild	wild	PROPN
ajfa-99	458	11	.	.	PUNCT
ajfa-99	459	1	k.l	k.l	PROPN
ajfa-99	459	2	.	.	PROPN
ajfa-99	460	1	(	(	PUNCT
ajfa-99	460	2	1995	1995	NUM
ajfa-99	460	3	)	)	PUNCT
ajfa-99	460	4	.	.	PUNCT
ajfa-99	461	1	managerial	managerial	ADJ
ajfa-99	461	2	ownership	ownership	NOUN
ajfa-99	461	3	,	,	PUNCT
ajfa-99	461	4	accounting	accounting	NOUN
ajfa-99	461	5	choices	choice	NOUN
ajfa-99	461	6	and	and	CCONJ
ajfa-99	461	7	informativeness	informativeness	NOUN
ajfa-99	461	8	of	of	ADP
ajfa-99	461	9	earnings‟	earnings‟	PROPN
ajfa-99	461	10	,	,	PUNCT
ajfa-99	461	11	journal	journal	NOUN
ajfa-99	461	12	of	of	ADP
ajfa-99	461	13	accounting	accounting	NOUN
ajfa-99	461	14	and	and	CCONJ
ajfa-99	461	15	economics	economic	NOUN
ajfa-99	461	16	,	,	PUNCT
ajfa-99	461	17	20(1	20(1	NUM
ajfa-99	461	18	)	)	PUNCT
ajfa-99	461	19	,	,	PUNCT
ajfa-99	461	20	61	61	NUM
ajfa-99	461	21	-	-	SYM
ajfa-99	461	22	91	91	NUM
ajfa-99	461	23	.	.	PUNCT
ajfa-99	462	1	weston	weston	PROPN
ajfa-99	462	2	,	,	PUNCT
ajfa-99	462	3	j.f	j.f	PROPN
ajfa-99	462	4	.	.	PROPN
ajfa-99	462	5	(	(	PUNCT
ajfa-99	462	6	1979	1979	NUM
ajfa-99	462	7	)	)	PUNCT
ajfa-99	462	8	.	.	PUNCT
ajfa-99	463	1	the	the	DET
ajfa-99	463	2	tender	tender	NOUN
ajfa-99	463	3	takeover	takeover	NOUN
ajfa-99	463	4	,	,	PUNCT
ajfa-99	463	5	mergers	merger	NOUN
ajfa-99	463	6	and	and	CCONJ
ajfa-99	463	7	acquisition	acquisition	NOUN
ajfa-99	463	8	,	,	PUNCT
ajfa-99	463	9	74	74	NUM
ajfa-99	463	10	-	-	SYM
ajfa-99	463	11	82	82	NUM
ajfa-99	463	12	.	.	PUNCT