id	keyword
ajfa-12904	earnings
ajfa-12904	firms
ajfa-12904	smoothing
ajfa-12904	accounting
ajfa-12904	earnings smoothing
ajfa-12904	risk
ajfa-12904	journal
ajfa-12904	bankruptcy
ajfa-12904	years
ajfa-12904	finance
ajfa-12904	creditors
ajfa-12904	income