id	sid	tid	token	lemma	pos
ajssms-487	1	1	asian	asian	ADJ
ajssms-487	1	2	journal	journal	NOUN
ajssms-487	1	3	of	of	ADP
ajssms-487	1	4	social	social	ADJ
ajssms-487	1	5	sciences	science	NOUN
ajssms-487	1	6	and	and	CCONJ
ajssms-487	1	7	management	management	NOUN
ajssms-487	1	8	studies	study	NOUN
ajssms-487	1	9	issn	issn	VERB
ajssms-487	1	10	:	:	PUNCT
ajssms-487	1	11	2313	2313	NUM
ajssms-487	1	12	-	-	SYM
ajssms-487	1	13	7401	7401	NUM
ajssms-487	1	14	vol	vol	NOUN
ajssms-487	1	15	.	.	PROPN
ajssms-487	2	1	3	3	NUM
ajssms-487	2	2	,	,	PUNCT
ajssms-487	2	3	no	no	INTJ
ajssms-487	2	4	.	.	NOUN
ajssms-487	2	5	3	3	NUM
ajssms-487	2	6	,	,	PUNCT
ajssms-487	2	7	191	191	NUM
ajssms-487	2	8	-	-	SYM
ajssms-487	2	9	197	197	NUM
ajssms-487	2	10	,	,	PUNCT
ajssms-487	2	11	2016	2016	NUM
ajssms-487	2	12	http://www.asianonlinejournals.com/index.php/ajssms	http://www.asianonlinejournals.com/index.php/ajssm	NOUN
ajssms-487	2	13	191	191	NUM
ajssms-487	2	14	industry	industry	NOUN
ajssms-487	2	15	type	type	NOUN
ajssms-487	2	16	and	and	CCONJ
ajssms-487	2	17	accounting	accounting	NOUN
ajssms-487	2	18	numbers	number	NOUN
ajssms-487	2	19	relevance	relevance	NOUN
ajssms-487	2	20	:	:	PUNCT
ajssms-487	2	21	the	the	DET
ajssms-487	2	22	case	case	NOUN
ajssms-487	2	23	of	of	ADP
ajssms-487	2	24	jordan	jordan	PROPN
ajssms-487	2	25	dhiaa	dhiaa	PROPN
ajssms-487	2	26	shamki1	shamki1	PROPN
ajssms-487	2	27	hasan	hasan	PROPN
ajssms-487	2	28	mohammed	mohammed	PROPN
ajssms-487	2	29	bamahros2	bamahros2	PROPN
ajssms-487	2	30	1	1	NUM
ajssms-487	2	31	managerial	managerial	ADJ
ajssms-487	2	32	and	and	CCONJ
ajssms-487	2	33	financial	financial	ADJ
ajssms-487	2	34	sciences	sciences	PROPN
ajssms-487	2	35	department	department	PROPN
ajssms-487	2	36	,	,	PUNCT
ajssms-487	2	37	al	al	PROPN
ajssms-487	2	38	zahra	zahra	PROPN
ajssms-487	2	39	college	college	PROPN
ajssms-487	2	40	for	for	ADP
ajssms-487	2	41	women	woman	NOUN
ajssms-487	2	42	,	,	PUNCT
ajssms-487	2	43	muscat	muscat	PROPN
ajssms-487	2	44	,	,	PUNCT
ajssms-487	2	45	sultanate	sultanate	NOUN
ajssms-487	2	46	of	of	ADP
ajssms-487	2	47	oman	oman	NOUN
ajssms-487	2	48	2	2	NUM
ajssms-487	2	49	school	school	NOUN
ajssms-487	2	50	of	of	ADP
ajssms-487	2	51	accountancy	accountancy	NOUN
ajssms-487	2	52	,	,	PUNCT
ajssms-487	2	53	college	college	NOUN
ajssms-487	2	54	of	of	ADP
ajssms-487	2	55	business	business	NOUN
ajssms-487	2	56	,	,	PUNCT
ajssms-487	2	57	university	university	NOUN
ajssms-487	2	58	utara	utara	NOUN
ajssms-487	2	59	malaysia	malaysia	PROPN
ajssms-487	2	60	,	,	PUNCT
ajssms-487	2	61	kedah	kedah	PROPN
ajssms-487	2	62	,	,	PUNCT
ajssms-487	2	63	malaysia	malaysia	PROPN
ajssms-487	2	64	and	and	CCONJ
ajssms-487	2	65	university	university	PROPN
ajssms-487	2	66	of	of	ADP
ajssms-487	2	67	aden	aden	PROPN
ajssms-487	2	68	(	(	PUNCT
ajssms-487	2	69			PROPN
ajssms-487	2	70	corresponding	correspond	VERB
ajssms-487	2	71	author	author	NOUN
ajssms-487	2	72	)	)	PUNCT
ajssms-487	2	73	abstract	abstract	ADP
ajssms-487	2	74	the	the	DET
ajssms-487	2	75	paper	paper	NOUN
ajssms-487	2	76	examines	examine	VERB
ajssms-487	2	77	the	the	DET
ajssms-487	2	78	impact	impact	NOUN
ajssms-487	2	79	of	of	ADP
ajssms-487	2	80	industry	industry	NOUN
ajssms-487	2	81	type	type	NOUN
ajssms-487	2	82	on	on	ADP
ajssms-487	2	83	the	the	DET
ajssms-487	2	84	accounting	accounting	NOUN
ajssms-487	2	85	numbers	number	NOUN
ajssms-487	2	86	relevance	relevance	NOUN
ajssms-487	2	87	regarding	regard	VERB
ajssms-487	2	88	three	three	NUM
ajssms-487	2	89	measures	measure	NOUN
ajssms-487	2	90	for	for	ADP
ajssms-487	2	91	security	security	NOUN
ajssms-487	2	92	price	price	NOUN
ajssms-487	2	93	known	know	VERB
ajssms-487	2	94	as	as	ADP
ajssms-487	2	95	average	average	ADJ
ajssms-487	2	96	security	security	NOUN
ajssms-487	2	97	price	price	NOUN
ajssms-487	2	98	,	,	PUNCT
ajssms-487	2	99	closing	close	VERB
ajssms-487	2	100	security	security	NOUN
ajssms-487	2	101	price	price	NOUN
ajssms-487	2	102	and	and	CCONJ
ajssms-487	2	103	after	after	ADP
ajssms-487	2	104	three	three	NUM
ajssms-487	2	105	months	month	NOUN
ajssms-487	2	106	security	security	NOUN
ajssms-487	2	107	price	price	NOUN
ajssms-487	2	108	for	for	ADP
ajssms-487	2	109	jordanian	jordanian	ADJ
ajssms-487	2	110	service	service	NOUN
ajssms-487	2	111	and	and	CCONJ
ajssms-487	2	112	manufacturing	manufacturing	NOUN
ajssms-487	2	113	sectors	sector	NOUN
ajssms-487	2	114	within	within	ADP
ajssms-487	2	115	2004	2004	NUM
ajssms-487	2	116	-	-	SYM
ajssms-487	2	117	2013	2013	NUM
ajssms-487	2	118	.	.	PUNCT
ajssms-487	3	1	three	three	NUM
ajssms-487	3	2	regression	regression	NOUN
ajssms-487	3	3	models	model	NOUN
ajssms-487	3	4	are	be	AUX
ajssms-487	3	5	used	use	VERB
ajssms-487	3	6	with	with	ADP
ajssms-487	3	7	and	and	CCONJ
ajssms-487	3	8	without	without	ADP
ajssms-487	3	9	control	control	NOUN
ajssms-487	3	10	variables	variable	NOUN
ajssms-487	3	11	.	.	PUNCT
ajssms-487	4	1	the	the	DET
ajssms-487	4	2	outcomes	outcome	NOUN
ajssms-487	4	3	of	of	ADP
ajssms-487	4	4	the	the	DET
ajssms-487	4	5	pooled	pool	VERB
ajssms-487	4	6	sample	sample	NOUN
ajssms-487	4	7	are	be	AUX
ajssms-487	4	8	used	use	VERB
ajssms-487	4	9	in	in	ADP
ajssms-487	4	10	evaluating	evaluate	VERB
ajssms-487	4	11	our	our	PRON
ajssms-487	4	12	hypotheses	hypothesis	NOUN
ajssms-487	4	13	to	to	PART
ajssms-487	4	14	reveal	reveal	VERB
ajssms-487	4	15	which	which	DET
ajssms-487	4	16	security	security	NOUN
ajssms-487	4	17	price	price	NOUN
ajssms-487	4	18	is	be	AUX
ajssms-487	4	19	the	the	DET
ajssms-487	4	20	most	most	ADV
ajssms-487	4	21	dependable	dependable	ADJ
ajssms-487	4	22	.	.	PUNCT
ajssms-487	5	1	influenced	influence	VERB
ajssms-487	5	2	by	by	ADP
ajssms-487	5	3	the	the	DET
ajssms-487	5	4	industry	industry	NOUN
ajssms-487	5	5	type	type	NOUN
ajssms-487	5	6	,	,	PUNCT
ajssms-487	5	7	the	the	DET
ajssms-487	5	8	relevance	relevance	NOUN
ajssms-487	5	9	of	of	ADP
ajssms-487	5	10	book	book	NOUN
ajssms-487	5	11	value	value	NOUN
ajssms-487	5	12	regarding	regard	VERB
ajssms-487	5	13	the	the	DET
ajssms-487	5	14	three	three	NUM
ajssms-487	5	15	security	security	NOUN
ajssms-487	5	16	measures	measure	NOUN
ajssms-487	5	17	and	and	CCONJ
ajssms-487	5	18	that	that	PRON
ajssms-487	5	19	of	of	ADP
ajssms-487	5	20	earnings	earning	NOUN
ajssms-487	5	21	regarding	regard	VERB
ajssms-487	5	22	closing	close	VERB
ajssms-487	5	23	security	security	NOUN
ajssms-487	5	24	price	price	NOUN
ajssms-487	5	25	are	be	AUX
ajssms-487	5	26	greater	great	ADJ
ajssms-487	5	27	in	in	ADP
ajssms-487	5	28	services	service	NOUN
ajssms-487	5	29	sector	sector	NOUN
ajssms-487	5	30	than	than	ADP
ajssms-487	5	31	that	that	PRON
ajssms-487	5	32	in	in	ADP
ajssms-487	5	33	manufacturing	manufacturing	NOUN
ajssms-487	5	34	sector	sector	NOUN
ajssms-487	5	35	.	.	PUNCT
ajssms-487	6	1	cash	cash	NOUN
ajssms-487	6	2	flows	flow	NOUN
ajssms-487	6	3	are	be	AUX
ajssms-487	6	4	irrelevant	irrelevant	ADJ
ajssms-487	6	5	regarding	regard	VERB
ajssms-487	6	6	the	the	DET
ajssms-487	6	7	three	three	NUM
ajssms-487	6	8	security	security	NOUN
ajssms-487	6	9	measures	measure	NOUN
ajssms-487	6	10	.	.	PUNCT
ajssms-487	7	1	our	our	PRON
ajssms-487	7	2	results	result	NOUN
ajssms-487	7	3	reveal	reveal	VERB
ajssms-487	7	4	that	that	SCONJ
ajssms-487	7	5	closing	close	VERB
ajssms-487	7	6	security	security	NOUN
ajssms-487	7	7	price	price	NOUN
ajssms-487	7	8	is	be	AUX
ajssms-487	7	9	the	the	DET
ajssms-487	7	10	most	most	ADV
ajssms-487	7	11	dependable	dependable	ADJ
ajssms-487	7	12	in	in	ADP
ajssms-487	7	13	detecting	detect	VERB
ajssms-487	7	14	the	the	DET
ajssms-487	7	15	value	value	NOUN
ajssms-487	7	16	relevance	relevance	NOUN
ajssms-487	7	17	of	of	ADP
ajssms-487	7	18	the	the	DET
ajssms-487	7	19	accounting	accounting	NOUN
ajssms-487	7	20	numbers	number	NOUN
ajssms-487	7	21	.	.	PUNCT
ajssms-487	8	1	taking	take	VERB
ajssms-487	8	2	our	our	PRON
ajssms-487	8	3	findings	finding	NOUN
ajssms-487	8	4	in	in	ADP
ajssms-487	8	5	consideration	consideration	NOUN
ajssms-487	8	6	could	could	AUX
ajssms-487	8	7	enable	enable	VERB
ajssms-487	8	8	market	market	NOUN
ajssms-487	8	9	participants	participant	NOUN
ajssms-487	8	10	to	to	PART
ajssms-487	8	11	better	well	ADV
ajssms-487	8	12	extract	extract	VERB
ajssms-487	8	13	the	the	DET
ajssms-487	8	14	firm	firm	NOUN
ajssms-487	8	15	’s	’s	PART
ajssms-487	8	16	value	value	NOUN
ajssms-487	8	17	through	through	ADP
ajssms-487	8	18	the	the	DET
ajssms-487	8	19	type	type	NOUN
ajssms-487	8	20	of	of	ADP
ajssms-487	8	21	industry	industry	NOUN
ajssms-487	8	22	that	that	PRON
ajssms-487	8	23	they	they	PRON
ajssms-487	8	24	invest	invest	VERB
ajssms-487	8	25	in	in	ADP
ajssms-487	8	26	.	.	PUNCT
ajssms-487	9	1	our	our	PRON
ajssms-487	9	2	conclusions	conclusion	NOUN
ajssms-487	9	3	regarding	regard	VERB
ajssms-487	9	4	the	the	DET
ajssms-487	9	5	importance	importance	NOUN
ajssms-487	9	6	of	of	ADP
ajssms-487	9	7	book	book	NOUN
ajssms-487	9	8	value	value	NOUN
ajssms-487	9	9	is	be	AUX
ajssms-487	9	10	supported	support	VERB
ajssms-487	9	11	by	by	ADP
ajssms-487	9	12	many	many	ADJ
ajssms-487	9	13	studies	study	NOUN
ajssms-487	9	14	making	make	VERB
ajssms-487	9	15	it	it	PRON
ajssms-487	9	16	being	be	AUX
ajssms-487	9	17	new	new	ADJ
ajssms-487	9	18	evidence	evidence	NOUN
ajssms-487	9	19	related	relate	VERB
ajssms-487	9	20	to	to	ADP
ajssms-487	9	21	jordan	jordan	PROPN
ajssms-487	9	22	as	as	ADP
ajssms-487	9	23	one	one	NUM
ajssms-487	9	24	of	of	ADP
ajssms-487	9	25	the	the	DET
ajssms-487	9	26	middle	middle	ADJ
ajssms-487	9	27	eastern	eastern	ADJ
ajssms-487	9	28	region	region	NOUN
ajssms-487	9	29	.	.	PUNCT
ajssms-487	10	1	keywords	keyword	NOUN
ajssms-487	10	2	:	:	PUNCT
ajssms-487	10	3	earnings	earning	NOUN
ajssms-487	10	4	,	,	PUNCT
ajssms-487	10	5	book	book	NOUN
ajssms-487	10	6	value	value	NOUN
ajssms-487	10	7	,	,	PUNCT
ajssms-487	10	8	cash	cash	NOUN
ajssms-487	10	9	flows	flow	NOUN
ajssms-487	10	10	,	,	PUNCT
ajssms-487	10	11	security	security	NOUN
ajssms-487	10	12	price	price	NOUN
ajssms-487	10	13	,	,	PUNCT
ajssms-487	10	14	services	service	NOUN
ajssms-487	10	15	sector	sector	NOUN
ajssms-487	10	16	,	,	PUNCT
ajssms-487	10	17	manufacturing	manufacturing	NOUN
ajssms-487	10	18	sector	sector	NOUN
ajssms-487	10	19	,	,	PUNCT
ajssms-487	10	20	jordan	jordan	PROPN
ajssms-487	10	21	.	.	PUNCT
ajssms-487	11	1	citation	citation	NOUN
ajssms-487	11	2	|	|	ADV
ajssms-487	11	3	dhiaa	dhiaa	NOUN
ajssms-487	11	4	shamki	shamki	NOUN
ajssms-487	11	5	;	;	PUNCT
ajssms-487	11	6	hasan	hasan	PROPN
ajssms-487	11	7	mohammed	mohammed	PROPN
ajssms-487	11	8	bamahros	bamahros	PROPN
ajssms-487	11	9	(	(	PUNCT
ajssms-487	11	10	2016	2016	NUM
ajssms-487	11	11	)	)	PUNCT
ajssms-487	11	12	.	.	PUNCT
ajssms-487	12	1	industry	industry	NOUN
ajssms-487	12	2	type	type	NOUN
ajssms-487	12	3	and	and	CCONJ
ajssms-487	12	4	accounting	accounting	NOUN
ajssms-487	12	5	numbers	number	NOUN
ajssms-487	12	6	relevance	relevance	NOUN
ajssms-487	12	7	:	:	PUNCT
ajssms-487	12	8	the	the	DET
ajssms-487	12	9	case	case	NOUN
ajssms-487	12	10	of	of	ADP
ajssms-487	12	11	jordan	jordan	PROPN
ajssms-487	12	12	.	.	PUNCT
ajssms-487	13	1	asian	asian	PROPN
ajssms-487	13	2	journal	journal	PROPN
ajssms-487	13	3	of	of	ADP
ajssms-487	13	4	social	social	ADJ
ajssms-487	13	5	sciences	sciences	PROPN
ajssms-487	13	6	and	and	CCONJ
ajssms-487	13	7	management	management	NOUN
ajssms-487	13	8	studies	study	NOUN
ajssms-487	13	9	,	,	PUNCT
ajssms-487	13	10	3(3	3(3	NUM
ajssms-487	13	11	):	):	PUNCT
ajssms-487	13	12	191	191	NUM
ajssms-487	13	13	-	-	SYM
ajssms-487	13	14	197	197	NUM
ajssms-487	13	15	.	.	PUNCT
ajssms-487	14	1	doi	doi	NOUN
ajssms-487	14	2	:	:	PUNCT
ajssms-487	14	3	10.20448	10.20448	NUM
ajssms-487	14	4	/	/	SYM
ajssms-487	14	5	journal.500/2016.3.3/500.3.191.197	journal.500/2016.3.3/500.3.191.197	NOUN
ajssms-487	14	6	issn(e	issn(e	PROPN
ajssms-487	14	7	)	)	PUNCT
ajssms-487	14	8	:	:	PUNCT
ajssms-487	14	9	2313	2313	NUM
ajssms-487	14	10	-	-	SYM
ajssms-487	14	11	7401	7401	NUM
ajssms-487	14	12	issn(p	issn(p	PROPN
ajssms-487	14	13	)	)	PUNCT
ajssms-487	14	14	:	:	PUNCT
ajssms-487	14	15	2518	2518	NUM
ajssms-487	14	16	-	-	SYM
ajssms-487	14	17	0096	0096	NUM
ajssms-487	14	18	licensed	licensed	ADJ
ajssms-487	14	19	:	:	PUNCT
ajssms-487	14	20	contribution/	contribution/	NUM
ajssms-487	14	21	acknowledgement	acknowledgement	NOUN
ajssms-487	14	22	:	:	PUNCT
ajssms-487	14	23	this	this	DET
ajssms-487	14	24	work	work	NOUN
ajssms-487	14	25	is	be	AUX
ajssms-487	14	26	licensed	license	VERB
ajssms-487	14	27	under	under	ADP
ajssms-487	14	28	a	a	DET
ajssms-487	14	29	creative	creative	ADJ
ajssms-487	14	30	commons	common	NOUN
ajssms-487	14	31	attribution	attribution	NOUN
ajssms-487	14	32	3.0	3.0	NUM
ajssms-487	14	33	license	license	NOUN
ajssms-487	14	34	all	all	DET
ajssms-487	14	35	authors	author	NOUN
ajssms-487	14	36	contributed	contribute	VERB
ajssms-487	14	37	to	to	ADP
ajssms-487	14	38	the	the	DET
ajssms-487	14	39	conception	conception	NOUN
ajssms-487	14	40	and	and	CCONJ
ajssms-487	14	41	design	design	NOUN
ajssms-487	14	42	of	of	ADP
ajssms-487	14	43	the	the	DET
ajssms-487	14	44	study	study	NOUN
ajssms-487	14	45	.	.	PUNCT
ajssms-487	15	1	funding	funding	NOUN
ajssms-487	15	2	:	:	PUNCT
ajssms-487	15	3	this	this	DET
ajssms-487	15	4	study	study	NOUN
ajssms-487	15	5	received	receive	VERB
ajssms-487	15	6	no	no	DET
ajssms-487	15	7	specific	specific	ADJ
ajssms-487	15	8	financial	financial	ADJ
ajssms-487	15	9	support	support	NOUN
ajssms-487	15	10	.	.	PUNCT
ajssms-487	16	1	competing	compete	VERB
ajssms-487	16	2	interests	interest	NOUN
ajssms-487	16	3	:	:	PUNCT
ajssms-487	16	4	the	the	DET
ajssms-487	16	5	authors	author	NOUN
ajssms-487	16	6	declare	declare	VERB
ajssms-487	16	7	that	that	SCONJ
ajssms-487	16	8	they	they	PRON
ajssms-487	16	9	have	have	VERB
ajssms-487	16	10	no	no	DET
ajssms-487	16	11	conflict	conflict	NOUN
ajssms-487	16	12	of	of	ADP
ajssms-487	16	13	interests	interest	NOUN
ajssms-487	16	14	.	.	PUNCT
ajssms-487	17	1	transparency	transparency	NOUN
ajssms-487	17	2	:	:	PUNCT
ajssms-487	17	3	the	the	DET
ajssms-487	17	4	authors	author	NOUN
ajssms-487	17	5	confirm	confirm	VERB
ajssms-487	17	6	that	that	SCONJ
ajssms-487	17	7	the	the	DET
ajssms-487	17	8	manuscript	manuscript	NOUN
ajssms-487	17	9	is	be	AUX
ajssms-487	17	10	an	an	DET
ajssms-487	17	11	honest	honest	ADJ
ajssms-487	17	12	,	,	PUNCT
ajssms-487	17	13	accurate	accurate	ADJ
ajssms-487	17	14	,	,	PUNCT
ajssms-487	17	15	and	and	CCONJ
ajssms-487	17	16	transparent	transparent	ADJ
ajssms-487	17	17	account	account	NOUN
ajssms-487	17	18	of	of	ADP
ajssms-487	17	19	the	the	DET
ajssms-487	17	20	study	study	NOUN
ajssms-487	17	21	was	be	AUX
ajssms-487	17	22	reported	report	VERB
ajssms-487	17	23	;	;	PUNCT
ajssms-487	17	24	that	that	SCONJ
ajssms-487	17	25	no	no	DET
ajssms-487	17	26	vital	vital	ADJ
ajssms-487	17	27	features	feature	NOUN
ajssms-487	17	28	of	of	ADP
ajssms-487	17	29	the	the	DET
ajssms-487	17	30	study	study	NOUN
ajssms-487	17	31	have	have	AUX
ajssms-487	17	32	been	be	AUX
ajssms-487	17	33	omitted	omit	VERB
ajssms-487	17	34	;	;	PUNCT
ajssms-487	17	35	and	and	CCONJ
ajssms-487	17	36	that	that	SCONJ
ajssms-487	17	37	any	any	DET
ajssms-487	17	38	discrepancies	discrepancy	NOUN
ajssms-487	17	39	from	from	ADP
ajssms-487	17	40	the	the	DET
ajssms-487	17	41	study	study	NOUN
ajssms-487	17	42	as	as	SCONJ
ajssms-487	17	43	planned	plan	VERB
ajssms-487	17	44	have	have	AUX
ajssms-487	17	45	been	be	AUX
ajssms-487	17	46	explained	explain	VERB
ajssms-487	17	47	.	.	PUNCT
ajssms-487	18	1	ethical	ethical	ADJ
ajssms-487	18	2	:	:	PUNCT
ajssms-487	18	3	this	this	DET
ajssms-487	18	4	study	study	NOUN
ajssms-487	18	5	follows	follow	VERB
ajssms-487	18	6	all	all	DET
ajssms-487	18	7	ethical	ethical	ADJ
ajssms-487	18	8	practices	practice	NOUN
ajssms-487	18	9	during	during	ADP
ajssms-487	18	10	writing	writing	NOUN
ajssms-487	18	11	.	.	PUNCT
ajssms-487	19	1	history	history	NOUN
ajssms-487	19	2	:	:	PUNCT
ajssms-487	19	3	received	receive	VERB
ajssms-487	19	4	:	:	PUNCT
ajssms-487	19	5	4	4	NUM
ajssms-487	19	6	february	february	NOUN
ajssms-487	19	7	2016/	2016/	NUM
ajssms-487	19	8	revised	revise	VERB
ajssms-487	19	9	:	:	PUNCT
ajssms-487	19	10	14	14	NUM
ajssms-487	19	11	march	march	NOUN
ajssms-487	19	12	2016/	2016/	NUM
ajssms-487	19	13	accepted	accept	VERB
ajssms-487	19	14	:	:	PUNCT
ajssms-487	19	15	18	18	NUM
ajssms-487	19	16	march	march	NOUN
ajssms-487	19	17	2016/	2016/	NUM
ajssms-487	19	18	published	publish	VERB
ajssms-487	19	19	:	:	PUNCT
ajssms-487	19	20	21	21	NUM
ajssms-487	19	21	march	march	PROPN
ajssms-487	19	22	2016	2016	NUM
ajssms-487	19	23	publisher	publisher	NOUN
ajssms-487	19	24	:	:	PUNCT
ajssms-487	19	25	asian	asian	ADJ
ajssms-487	19	26	online	online	PROPN
ajssms-487	19	27	journal	journal	PROPN
ajssms-487	19	28	publishing	publishing	NOUN
ajssms-487	19	29	group	group	NOUN
ajssms-487	19	30	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-487	19	31	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	32	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	PRON
ajssms-487	19	33	shamki	shamki	VERB
ajssms-487	19	34	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	PROPN
ajssms-487	19	35	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	36	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	NOUN
ajssms-487	19	37	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	PRON
ajssms-487	19	38	shamki	shamki	VERB
ajssms-487	19	39	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	PROPN
ajssms-487	19	40	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	41	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	NOUN
ajssms-487	19	42	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	PRON
ajssms-487	19	43	shamki	shamki	VERB
ajssms-487	19	44	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	PROPN
ajssms-487	19	45	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	46	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	NOUN
ajssms-487	19	47	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	PRON
ajssms-487	19	48	shamki	shamki	VERB
ajssms-487	19	49	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	PROPN
ajssms-487	19	50	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	51	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2016.3.3/500.3.191.197	NOUN
ajssms-487	19	52	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	https://orcid.org/orcid-search/quick-search?searchquery=dhiaa	PRON
ajssms-487	19	53	shamki	shamki	VERB
ajssms-487	19	54	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	https://orcid.org/orcid-search/quick-search?searchquery=0000-0002-8260-6393	PROPN
ajssms-487	19	55	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	http://search.crossref.org/?q=10.20448/journal.500/2016.3.3/500.3.191.197	PROPN
ajssms-487	19	56	asian	asian	ADJ
ajssms-487	19	57	journal	journal	NOUN
ajssms-487	19	58	of	of	ADP
ajssms-487	19	59	social	social	ADJ
ajssms-487	19	60	sciences	sciences	PROPN
ajssms-487	19	61	and	and	CCONJ
ajssms-487	19	62	management	management	NOUN
ajssms-487	19	63	studies	study	NOUN
ajssms-487	19	64	,	,	PUNCT
ajssms-487	19	65	2016	2016	NUM
ajssms-487	19	66	,	,	PUNCT
ajssms-487	19	67	3(3	3(3	NUM
ajssms-487	19	68	):	):	PUNCT
ajssms-487	19	69	191	191	NUM
ajssms-487	19	70	-	-	SYM
ajssms-487	19	71	197	197	NUM
ajssms-487	19	72	192	192	NUM
ajssms-487	19	73	1	1	NUM
ajssms-487	19	74	.	.	PUNCT
ajssms-487	20	1	introduction	introduction	NOUN
ajssms-487	20	2	in	in	ADP
ajssms-487	20	3	the	the	DET
ajssms-487	20	4	valuation	valuation	NOUN
ajssms-487	20	5	research	research	NOUN
ajssms-487	20	6	,	,	PUNCT
ajssms-487	20	7	testing	test	VERB
ajssms-487	20	8	the	the	DET
ajssms-487	20	9	association	association	NOUN
ajssms-487	20	10	between	between	ADP
ajssms-487	20	11	accounting	accounting	NOUN
ajssms-487	20	12	numbers	number	NOUN
ajssms-487	20	13	and	and	CCONJ
ajssms-487	20	14	security	security	NOUN
ajssms-487	20	15	price	price	NOUN
ajssms-487	20	16	is	be	AUX
ajssms-487	20	17	a	a	DET
ajssms-487	20	18	basis	basis	NOUN
ajssms-487	20	19	in	in	ADP
ajssms-487	20	20	determining	determine	VERB
ajssms-487	20	21	the	the	DET
ajssms-487	20	22	accounting	accounting	NOUN
ajssms-487	20	23	numbers	number	NOUN
ajssms-487	20	24	relevance	relevance	NOUN
ajssms-487	20	25	.	.	PUNCT
ajssms-487	21	1	to	to	PART
ajssms-487	21	2	extend	extend	VERB
ajssms-487	21	3	the	the	DET
ajssms-487	21	4	research	research	NOUN
ajssms-487	21	5	,	,	PUNCT
ajssms-487	21	6	employing	employ	VERB
ajssms-487	21	7	different	different	ADJ
ajssms-487	21	8	accounting	accounting	NOUN
ajssms-487	21	9	variables	variable	NOUN
ajssms-487	21	10	and	and	CCONJ
ajssms-487	21	11	security	security	NOUN
ajssms-487	21	12	price	price	NOUN
ajssms-487	21	13	measurements	measurement	NOUN
ajssms-487	21	14	is	be	AUX
ajssms-487	21	15	required	require	VERB
ajssms-487	21	16	.	.	PUNCT
ajssms-487	22	1	this	this	DET
ajssms-487	22	2	extension	extension	NOUN
ajssms-487	22	3	also	also	ADV
ajssms-487	22	4	might	might	AUX
ajssms-487	22	5	be	be	AUX
ajssms-487	22	6	touched	touch	VERB
ajssms-487	22	7	through	through	ADP
ajssms-487	22	8	indicating	indicate	VERB
ajssms-487	22	9	whether	whether	SCONJ
ajssms-487	22	10	or	or	CCONJ
ajssms-487	22	11	not	not	PART
ajssms-487	22	12	this	this	DET
ajssms-487	22	13	association	association	NOUN
ajssms-487	22	14	is	be	AUX
ajssms-487	22	15	impacted	impact	VERB
ajssms-487	22	16	by	by	ADP
ajssms-487	22	17	the	the	DET
ajssms-487	22	18	non	non	ADJ
ajssms-487	22	19	-	-	ADJ
ajssms-487	22	20	accounting	accounting	ADJ
ajssms-487	22	21	variables	variable	NOUN
ajssms-487	22	22	such	such	ADJ
ajssms-487	22	23	as	as	ADP
ajssms-487	22	24	industry	industry	NOUN
ajssms-487	22	25	type	type	NOUN
ajssms-487	22	26	.	.	PUNCT
ajssms-487	23	1	does	do	VERB
ajssms-487	23	2	industry	industry	NOUN
ajssms-487	23	3	type	type	NOUN
ajssms-487	23	4	impact	impact	NOUN
ajssms-487	23	5	the	the	DET
ajssms-487	23	6	accounting	accounting	NOUN
ajssms-487	23	7	numbers	number	NOUN
ajssms-487	23	8	relevance	relevance	NOUN
ajssms-487	23	9	?	?	PUNCT
ajssms-487	24	1	to	to	PART
ajssms-487	24	2	answer	answer	VERB
ajssms-487	24	3	this	this	DET
ajssms-487	24	4	question	question	NOUN
ajssms-487	24	5	,	,	PUNCT
ajssms-487	24	6	a	a	DET
ajssms-487	24	7	deep	deep	ADJ
ajssms-487	24	8	understanding	understanding	NOUN
ajssms-487	24	9	to	to	PART
ajssms-487	24	10	indicate	indicate	VERB
ajssms-487	24	11	whether	whether	SCONJ
ajssms-487	24	12	different	different	ADJ
ajssms-487	24	13	industries	industry	NOUN
ajssms-487	24	14	could	could	AUX
ajssms-487	24	15	provide	provide	VERB
ajssms-487	24	16	different	different	ADJ
ajssms-487	24	17	levels	level	NOUN
ajssms-487	24	18	of	of	ADP
ajssms-487	24	19	financial	financial	ADJ
ajssms-487	24	20	information	information	NOUN
ajssms-487	24	21	is	be	AUX
ajssms-487	24	22	required	require	VERB
ajssms-487	24	23	.	.	PUNCT
ajssms-487	25	1	since	since	SCONJ
ajssms-487	25	2	companies	company	NOUN
ajssms-487	25	3	operate	operate	VERB
ajssms-487	25	4	within	within	ADP
ajssms-487	25	5	different	different	ADJ
ajssms-487	25	6	types	type	NOUN
ajssms-487	25	7	of	of	ADP
ajssms-487	25	8	industry	industry	NOUN
ajssms-487	25	9	,	,	PUNCT
ajssms-487	25	10	they	they	PRON
ajssms-487	25	11	might	might	AUX
ajssms-487	25	12	announce	announce	VERB
ajssms-487	25	13	different	different	ADJ
ajssms-487	25	14	financial	financial	ADJ
ajssms-487	25	15	disclosure	disclosure	NOUN
ajssms-487	25	16	levels	level	NOUN
ajssms-487	25	17	for	for	ADP
ajssms-487	25	18	the	the	DET
ajssms-487	25	19	same	same	ADJ
ajssms-487	25	20	item	item	NOUN
ajssms-487	25	21	as	as	ADP
ajssms-487	25	22	such	such	ADJ
ajssms-487	25	23	is	be	AUX
ajssms-487	25	24	the	the	DET
ajssms-487	25	25	firm	firm	ADJ
ajssms-487	25	26	value	value	NOUN
ajssms-487	25	27	.	.	PUNCT
ajssms-487	26	1	in	in	ADP
ajssms-487	26	2	the	the	DET
ajssms-487	26	3	literature	literature	NOUN
ajssms-487	26	4	,	,	PUNCT
ajssms-487	26	5	a	a	DET
ajssms-487	26	6	lot	lot	NOUN
ajssms-487	26	7	of	of	ADP
ajssms-487	26	8	papers	paper	NOUN
ajssms-487	26	9	have	have	AUX
ajssms-487	26	10	investigated	investigate	VERB
ajssms-487	26	11	the	the	DET
ajssms-487	26	12	accounting	accounting	NOUN
ajssms-487	26	13	numbers	number	NOUN
ajssms-487	26	14	relevance	relevance	NOUN
ajssms-487	26	15	such	such	ADJ
ajssms-487	26	16	as	as	ADP
ajssms-487	26	17	earnings	earning	NOUN
ajssms-487	26	18	,	,	PUNCT
ajssms-487	26	19	book	book	NOUN
ajssms-487	26	20	value	value	NOUN
ajssms-487	26	21	or	or	CCONJ
ajssms-487	26	22	cash	cash	NOUN
ajssms-487	26	23	flows	flow	NOUN
ajssms-487	26	24	in	in	ADP
ajssms-487	26	25	services	service	NOUN
ajssms-487	26	26	and	and	CCONJ
ajssms-487	26	27	manufacturing	manufacturing	NOUN
ajssms-487	26	28	companies	company	NOUN
ajssms-487	26	29	and	and	CCONJ
ajssms-487	26	30	provided	provide	VERB
ajssms-487	26	31	mixed	mixed	ADJ
ajssms-487	26	32	results	result	NOUN
ajssms-487	26	33	,	,	PUNCT
ajssms-487	26	34	while	while	SCONJ
ajssms-487	26	35	limited	limited	ADJ
ajssms-487	26	36	studies	study	NOUN
ajssms-487	26	37	have	have	AUX
ajssms-487	26	38	investigated	investigate	VERB
ajssms-487	26	39	the	the	DET
ajssms-487	26	40	impact	impact	NOUN
ajssms-487	26	41	of	of	ADP
ajssms-487	26	42	the	the	DET
ajssms-487	26	43	industry	industry	NOUN
ajssms-487	26	44	type	type	NOUN
ajssms-487	26	45	on	on	ADP
ajssms-487	26	46	those	those	DET
ajssms-487	26	47	accounting	accounting	NOUN
ajssms-487	26	48	variables	variable	NOUN
ajssms-487	26	49	relevance	relevance	NOUN
ajssms-487	26	50	.	.	PUNCT
ajssms-487	27	1	since	since	SCONJ
ajssms-487	27	2	no	no	DET
ajssms-487	27	3	study	study	NOUN
ajssms-487	27	4	on	on	ADP
ajssms-487	27	5	the	the	DET
ajssms-487	27	6	impact	impact	NOUN
ajssms-487	27	7	of	of	ADP
ajssms-487	27	8	industry	industry	NOUN
ajssms-487	27	9	type	type	NOUN
ajssms-487	27	10	on	on	ADP
ajssms-487	27	11	earnings	earning	NOUN
ajssms-487	27	12	,	,	PUNCT
ajssms-487	27	13	book	book	NOUN
ajssms-487	27	14	value	value	NOUN
ajssms-487	27	15	and	and	CCONJ
ajssms-487	27	16	cash	cash	NOUN
ajssms-487	27	17	flows	flow	NOUN
ajssms-487	27	18	relevance	relevance	NOUN
ajssms-487	27	19	has	have	AUX
ajssms-487	27	20	been	be	AUX
ajssms-487	27	21	found	find	VERB
ajssms-487	27	22	particularly	particularly	ADV
ajssms-487	27	23	in	in	ADP
ajssms-487	27	24	jordan	jordan	PROPN
ajssms-487	27	25	,	,	PUNCT
ajssms-487	27	26	the	the	DET
ajssms-487	27	27	present	present	ADJ
ajssms-487	27	28	study	study	NOUN
ajssms-487	27	29	attempts	attempt	VERB
ajssms-487	27	30	to	to	PART
ajssms-487	27	31	examine	examine	VERB
ajssms-487	27	32	whether	whether	SCONJ
ajssms-487	27	33	listing	list	VERB
ajssms-487	27	34	a	a	DET
ajssms-487	27	35	company	company	NOUN
ajssms-487	27	36	in	in	ADP
ajssms-487	27	37	jordanian	jordanian	ADJ
ajssms-487	27	38	services	service	NOUN
ajssms-487	27	39	or	or	CCONJ
ajssms-487	27	40	manufacturing	manufacturing	NOUN
ajssms-487	27	41	sector	sector	NOUN
ajssms-487	27	42	has	have	AUX
ajssms-487	27	43	affected	affect	VERB
ajssms-487	27	44	the	the	DET
ajssms-487	27	45	relevance	relevance	NOUN
ajssms-487	27	46	of	of	ADP
ajssms-487	27	47	its	its	PRON
ajssms-487	27	48	accounting	accounting	NOUN
ajssms-487	27	49	numbers	number	NOUN
ajssms-487	27	50	within	within	ADP
ajssms-487	27	51	the	the	DET
ajssms-487	27	52	selected	select	VERB
ajssms-487	27	53	period	period	NOUN
ajssms-487	27	54	and	and	CCONJ
ajssms-487	27	55	regarding	regard	VERB
ajssms-487	27	56	to	to	ADP
ajssms-487	27	57	the	the	DET
ajssms-487	27	58	three	three	NUM
ajssms-487	27	59	aforementioned	aforementioned	ADJ
ajssms-487	27	60	security	security	NOUN
ajssms-487	27	61	price	price	NOUN
ajssms-487	27	62	measures	measure	NOUN
ajssms-487	27	63	.	.	PUNCT
ajssms-487	28	1	the	the	DET
ajssms-487	28	2	paper	paper	NOUN
ajssms-487	28	3	also	also	ADV
ajssms-487	28	4	objects	object	VERB
ajssms-487	28	5	to	to	PART
ajssms-487	28	6	distinguish	distinguish	VERB
ajssms-487	28	7	which	which	PRON
ajssms-487	28	8	among	among	ADP
ajssms-487	28	9	the	the	DET
ajssms-487	28	10	three	three	NUM
ajssms-487	28	11	security	security	NOUN
ajssms-487	28	12	price	price	NOUN
ajssms-487	28	13	measures	measure	NOUN
ajssms-487	28	14	could	could	AUX
ajssms-487	28	15	be	be	AUX
ajssms-487	28	16	the	the	DET
ajssms-487	28	17	most	most	ADV
ajssms-487	28	18	dependable	dependable	ADJ
ajssms-487	28	19	in	in	ADP
ajssms-487	28	20	reflecting	reflect	VERB
ajssms-487	28	21	the	the	DET
ajssms-487	28	22	relevance	relevance	NOUN
ajssms-487	28	23	of	of	ADP
ajssms-487	28	24	those	those	DET
ajssms-487	28	25	accounting	accounting	NOUN
ajssms-487	28	26	numbers	number	NOUN
ajssms-487	28	27	.	.	PUNCT
ajssms-487	29	1	regarding	regard	VERB
ajssms-487	29	2	the	the	DET
ajssms-487	29	3	valuation	valuation	NOUN
ajssms-487	29	4	research	research	NOUN
ajssms-487	29	5	in	in	ADP
ajssms-487	29	6	jordan	jordan	PROPN
ajssms-487	29	7	,	,	PUNCT
ajssms-487	29	8	the	the	DET
ajssms-487	29	9	current	current	ADJ
ajssms-487	29	10	paper	paper	NOUN
ajssms-487	29	11	adds	add	VERB
ajssms-487	29	12	new	new	ADJ
ajssms-487	29	13	empirical	empirical	ADJ
ajssms-487	29	14	evidence	evidence	NOUN
ajssms-487	29	15	to	to	PART
ajssms-487	29	16	find	find	VERB
ajssms-487	29	17	how	how	SCONJ
ajssms-487	29	18	the	the	DET
ajssms-487	29	19	accounting	accounting	NOUN
ajssms-487	29	20	numbers	number	NOUN
ajssms-487	29	21	relevance	relevance	NOUN
ajssms-487	29	22	varies	vary	VERB
ajssms-487	29	23	according	accord	VERB
ajssms-487	29	24	to	to	ADP
ajssms-487	29	25	different	different	ADJ
ajssms-487	29	26	financial	financial	ADJ
ajssms-487	29	27	markets	market	NOUN
ajssms-487	29	28	and	and	CCONJ
ajssms-487	29	29	economic	economic	ADJ
ajssms-487	29	30	sectors	sector	NOUN
ajssms-487	29	31	.	.	PUNCT
ajssms-487	30	1	considering	consider	VERB
ajssms-487	30	2	that	that	SCONJ
ajssms-487	30	3	the	the	DET
ajssms-487	30	4	impact	impact	NOUN
ajssms-487	30	5	of	of	ADP
ajssms-487	30	6	industry	industry	NOUN
ajssms-487	30	7	type	type	NOUN
ajssms-487	30	8	on	on	ADP
ajssms-487	30	9	the	the	DET
ajssms-487	30	10	relevance	relevance	NOUN
ajssms-487	30	11	of	of	ADP
ajssms-487	30	12	earnings	earning	NOUN
ajssms-487	30	13	,	,	PUNCT
ajssms-487	30	14	book	book	NOUN
ajssms-487	30	15	value	value	NOUN
ajssms-487	30	16	and	and	CCONJ
ajssms-487	30	17	cash	cash	NOUN
ajssms-487	30	18	flows	flow	NOUN
ajssms-487	30	19	is	be	AUX
ajssms-487	30	20	rarely	rarely	ADV
ajssms-487	30	21	examined	examine	VERB
ajssms-487	30	22	in	in	ADP
ajssms-487	30	23	literature	literature	NOUN
ajssms-487	30	24	,	,	PUNCT
ajssms-487	30	25	this	this	DET
ajssms-487	30	26	paper	paper	NOUN
ajssms-487	30	27	attempts	attempt	VERB
ajssms-487	30	28	to	to	PART
ajssms-487	30	29	fill	fill	VERB
ajssms-487	30	30	this	this	DET
ajssms-487	30	31	gap	gap	NOUN
ajssms-487	30	32	by	by	ADP
ajssms-487	30	33	adding	add	VERB
ajssms-487	30	34	new	new	ADJ
ajssms-487	30	35	evidence	evidence	NOUN
ajssms-487	30	36	and	and	CCONJ
ajssms-487	30	37	assist	assist	VERB
ajssms-487	30	38	investors	investor	NOUN
ajssms-487	30	39	by	by	ADP
ajssms-487	30	40	providing	provide	VERB
ajssms-487	30	41	them	they	PRON
ajssms-487	30	42	the	the	DET
ajssms-487	30	43	relevant	relevant	ADJ
ajssms-487	30	44	information	information	NOUN
ajssms-487	30	45	related	relate	VERB
ajssms-487	30	46	the	the	DET
ajssms-487	30	47	industry	industry	NOUN
ajssms-487	30	48	type	type	NOUN
ajssms-487	30	49	that	that	PRON
ajssms-487	30	50	they	they	PRON
ajssms-487	30	51	can	can	AUX
ajssms-487	30	52	invest	invest	VERB
ajssms-487	30	53	in	in	ADP
ajssms-487	30	54	.	.	PUNCT
ajssms-487	31	1	2	2	X
ajssms-487	31	2	.	.	X
ajssms-487	31	3	literature	literature	NOUN
ajssms-487	31	4	on	on	ADP
ajssms-487	31	5	value	value	NOUN
ajssms-487	31	6	relevance	relevance	NOUN
ajssms-487	31	7	and	and	CCONJ
ajssms-487	31	8	industry	industry	NOUN
ajssms-487	31	9	type	type	NOUN
ajssms-487	31	10	in	in	ADP
ajssms-487	31	11	a	a	DET
ajssms-487	31	12	country	country	NOUN
ajssms-487	31	13	,	,	PUNCT
ajssms-487	31	14	information	information	NOUN
ajssms-487	31	15	disclosure	disclosure	NOUN
ajssms-487	31	16	practices	practice	NOUN
ajssms-487	31	17	could	could	AUX
ajssms-487	31	18	vary	vary	VERB
ajssms-487	31	19	according	accord	VERB
ajssms-487	31	20	to	to	ADP
ajssms-487	31	21	the	the	DET
ajssms-487	31	22	industry	industry	NOUN
ajssms-487	31	23	nature	nature	NOUN
ajssms-487	31	24	and	and	CCONJ
ajssms-487	31	25	importance	importance	NOUN
ajssms-487	31	26	(	(	PUNCT
ajssms-487	31	27	owusu	owusu	PROPN
ajssms-487	31	28	-	-	PUNCT
ajssms-487	31	29	ansah	ansah	PROPN
ajssms-487	31	30	,	,	PUNCT
ajssms-487	31	31	1998	1998	NUM
ajssms-487	31	32	)	)	PUNCT
ajssms-487	31	33	.	.	PUNCT
ajssms-487	32	1	this	this	PRON
ajssms-487	32	2	might	might	AUX
ajssms-487	32	3	explain	explain	VERB
ajssms-487	32	4	why	why	SCONJ
ajssms-487	32	5	some	some	DET
ajssms-487	32	6	accounting	accounting	NOUN
ajssms-487	32	7	standards	standard	NOUN
ajssms-487	32	8	are	be	AUX
ajssms-487	32	9	specified	specify	VERB
ajssms-487	32	10	or	or	CCONJ
ajssms-487	32	11	more	more	ADV
ajssms-487	32	12	common	common	ADJ
ajssms-487	32	13	for	for	ADP
ajssms-487	32	14	some	some	DET
ajssms-487	32	15	industry	industry	NOUN
ajssms-487	32	16	types	type	NOUN
ajssms-487	32	17	(	(	PUNCT
ajssms-487	32	18	gallary	gallary	INTJ
ajssms-487	32	19	et	et	PROPN
ajssms-487	32	20	al	al	PROPN
ajssms-487	32	21	.	.	PROPN
ajssms-487	32	22	,	,	PUNCT
ajssms-487	32	23	2008	2008	NUM
ajssms-487	32	24	)	)	PUNCT
ajssms-487	32	25	.	.	PUNCT
ajssms-487	33	1	in	in	ADP
ajssms-487	33	2	literature	literature	NOUN
ajssms-487	33	3	,	,	PUNCT
ajssms-487	33	4	many	many	ADJ
ajssms-487	33	5	studies	study	NOUN
ajssms-487	33	6	found	find	VERB
ajssms-487	33	7	a	a	DET
ajssms-487	33	8	positive	positive	ADJ
ajssms-487	33	9	and	and	CCONJ
ajssms-487	33	10	significant	significant	ADJ
ajssms-487	33	11	impact	impact	NOUN
ajssms-487	33	12	for	for	ADP
ajssms-487	33	13	industry	industry	NOUN
ajssms-487	33	14	type	type	NOUN
ajssms-487	33	15	on	on	ADP
ajssms-487	33	16	the	the	DET
ajssms-487	33	17	disclosure	disclosure	NOUN
ajssms-487	33	18	level	level	NOUN
ajssms-487	33	19	in	in	ADP
ajssms-487	33	20	service	service	NOUN
ajssms-487	33	21	sectors	sector	NOUN
ajssms-487	33	22	(	(	PUNCT
ajssms-487	33	23	street	street	NOUN
ajssms-487	33	24	and	and	CCONJ
ajssms-487	33	25	gray	gray	ADJ
ajssms-487	33	26	,	,	PUNCT
ajssms-487	33	27	2001	2001	NUM
ajssms-487	33	28	;	;	PUNCT
ajssms-487	33	29	gallary	gallary	PROPN
ajssms-487	33	30	et	et	PROPN
ajssms-487	33	31	al	al	PROPN
ajssms-487	33	32	.	.	PROPN
ajssms-487	33	33	,	,	PUNCT
ajssms-487	33	34	2008	2008	NUM
ajssms-487	33	35	)	)	PUNCT
ajssms-487	33	36	while	while	SCONJ
ajssms-487	33	37	no	no	DET
ajssms-487	33	38	clear	clear	ADJ
ajssms-487	33	39	or	or	CCONJ
ajssms-487	33	40	significant	significant	ADJ
ajssms-487	33	41	impact	impact	NOUN
ajssms-487	33	42	has	have	AUX
ajssms-487	33	43	been	be	AUX
ajssms-487	33	44	found	find	VERB
ajssms-487	33	45	in	in	ADP
ajssms-487	33	46	other	other	ADJ
ajssms-487	33	47	studies	study	NOUN
ajssms-487	33	48	(	(	PUNCT
ajssms-487	33	49	street	street	NOUN
ajssms-487	33	50	and	and	CCONJ
ajssms-487	33	51	bryant	bryant	PROPN
ajssms-487	33	52	,	,	PUNCT
ajssms-487	33	53	2000	2000	NUM
ajssms-487	33	54	;	;	PUNCT
ajssms-487	33	55	glaum	glaum	NOUN
ajssms-487	33	56	and	and	CCONJ
ajssms-487	33	57	street	street	NOUN
ajssms-487	33	58	,	,	PUNCT
ajssms-487	33	59	2003	2003	NUM
ajssms-487	33	60	)	)	PUNCT
ajssms-487	33	61	.	.	PUNCT
ajssms-487	34	1	definitely	definitely	ADV
ajssms-487	34	2	,	,	PUNCT
ajssms-487	34	3	different	different	ADJ
ajssms-487	34	4	industries	industry	NOUN
ajssms-487	34	5	provide	provide	VERB
ajssms-487	34	6	different	different	ADJ
ajssms-487	34	7	levels	level	NOUN
ajssms-487	34	8	of	of	ADP
ajssms-487	34	9	financial	financial	ADJ
ajssms-487	34	10	information	information	NOUN
ajssms-487	34	11	.	.	PUNCT
ajssms-487	35	1	this	this	PRON
ajssms-487	35	2	is	be	AUX
ajssms-487	35	3	due	due	ADJ
ajssms-487	35	4	to	to	ADP
ajssms-487	35	5	that	that	SCONJ
ajssms-487	35	6	each	each	DET
ajssms-487	35	7	industry	industry	NOUN
ajssms-487	35	8	has	have	VERB
ajssms-487	35	9	its	its	PRON
ajssms-487	35	10	own	own	ADJ
ajssms-487	35	11	characteristics	characteristic	NOUN
ajssms-487	35	12	in	in	ADP
ajssms-487	35	13	terms	term	NOUN
ajssms-487	35	14	of	of	ADP
ajssms-487	35	15	growth	growth	NOUN
ajssms-487	35	16	,	,	PUNCT
ajssms-487	35	17	competition	competition	NOUN
ajssms-487	35	18	and	and	CCONJ
ajssms-487	35	19	risks	risk	NOUN
ajssms-487	35	20	.	.	PUNCT
ajssms-487	36	1	a	a	DET
ajssms-487	36	2	difference	difference	NOUN
ajssms-487	36	3	in	in	ADP
ajssms-487	36	4	these	these	DET
ajssms-487	36	5	characteristics	characteristic	NOUN
ajssms-487	36	6	will	will	AUX
ajssms-487	36	7	result	result	VERB
ajssms-487	36	8	in	in	ADP
ajssms-487	36	9	differences	difference	NOUN
ajssms-487	36	10	in	in	ADP
ajssms-487	36	11	disclosure	disclosure	NOUN
ajssms-487	36	12	policies	policy	NOUN
ajssms-487	36	13	among	among	ADP
ajssms-487	36	14	companies	company	NOUN
ajssms-487	36	15	(	(	PUNCT
ajssms-487	36	16	dye	dye	NOUN
ajssms-487	36	17	and	and	CCONJ
ajssms-487	36	18	sridhar	sridhar	NOUN
ajssms-487	36	19	,	,	PUNCT
ajssms-487	36	20	1995	1995	NUM
ajssms-487	36	21	)	)	PUNCT
ajssms-487	36	22	.	.	PUNCT
ajssms-487	37	1	bartram	bartram	PROPN
ajssms-487	37	2	(	(	PUNCT
ajssms-487	37	3	2007	2007	NUM
ajssms-487	37	4	)	)	PUNCT
ajssms-487	37	5	showed	show	VERB
ajssms-487	37	6	that	that	SCONJ
ajssms-487	37	7	industry	industry	NOUN
ajssms-487	37	8	classification	classification	NOUN
ajssms-487	37	9	is	be	AUX
ajssms-487	37	10	an	an	DET
ajssms-487	37	11	important	important	ADJ
ajssms-487	37	12	factor	factor	NOUN
ajssms-487	37	13	in	in	ADP
ajssms-487	37	14	determining	determine	VERB
ajssms-487	37	15	the	the	DET
ajssms-487	37	16	relationship	relationship	NOUN
ajssms-487	37	17	between	between	ADP
ajssms-487	37	18	earnings	earning	NOUN
ajssms-487	37	19	and	and	CCONJ
ajssms-487	37	20	cash	cash	NOUN
ajssms-487	37	21	flows	flow	NOUN
ajssms-487	37	22	,	,	PUNCT
ajssms-487	37	23	and	and	CCONJ
ajssms-487	37	24	stock	stock	NOUN
ajssms-487	37	25	prices	price	NOUN
ajssms-487	37	26	.	.	PUNCT
ajssms-487	38	1	furthermore	furthermore	ADV
ajssms-487	38	2	,	,	PUNCT
ajssms-487	38	3	recent	recent	ADJ
ajssms-487	38	4	findings	finding	NOUN
ajssms-487	38	5	by	by	ADP
ajssms-487	38	6	malaysian	malaysian	ADJ
ajssms-487	38	7	studies	study	NOUN
ajssms-487	38	8	show	show	VERB
ajssms-487	38	9	the	the	DET
ajssms-487	38	10	association	association	NOUN
ajssms-487	38	11	between	between	ADP
ajssms-487	38	12	industry	industry	NOUN
ajssms-487	38	13	type	type	NOUN
ajssms-487	38	14	and	and	CCONJ
ajssms-487	38	15	earnings	earning	NOUN
ajssms-487	38	16	management	management	NOUN
ajssms-487	38	17	is	be	AUX
ajssms-487	38	18	significantly	significantly	ADV
ajssms-487	38	19	negatively	negatively	ADV
ajssms-487	38	20	associated	associate	VERB
ajssms-487	38	21	(	(	PUNCT
ajssms-487	38	22	bamahros	bamahro	NOUN
ajssms-487	38	23	and	and	CCONJ
ajssms-487	38	24	wan	wan	PROPN
ajssms-487	38	25	-	-	PUNCT
ajssms-487	38	26	hussin	hussin	PROPN
ajssms-487	38	27	,	,	PUNCT
ajssms-487	38	28	2015a;2015b	2015a;2015b	PROPN
ajssms-487	38	29	)	)	PUNCT
ajssms-487	38	30	.	.	PUNCT
ajssms-487	39	1	relative	relative	ADJ
ajssms-487	39	2	to	to	ADP
ajssms-487	39	3	valuation	valuation	NOUN
ajssms-487	39	4	research	research	NOUN
ajssms-487	39	5	,	,	PUNCT
ajssms-487	39	6	prior	prior	ADJ
ajssms-487	39	7	studies	study	NOUN
ajssms-487	39	8	have	have	AUX
ajssms-487	39	9	concluded	conclude	VERB
ajssms-487	39	10	that	that	SCONJ
ajssms-487	39	11	the	the	DET
ajssms-487	39	12	accounting	accounting	NOUN
ajssms-487	39	13	numbers	number	NOUN
ajssms-487	39	14	are	be	AUX
ajssms-487	39	15	value	value	NOUN
ajssms-487	39	16	relevant	relevant	ADJ
ajssms-487	39	17	in	in	ADP
ajssms-487	39	18	manufacturing	manufacture	VERB
ajssms-487	39	19	business	business	NOUN
ajssms-487	39	20	(	(	PUNCT
ajssms-487	39	21	harris	harris	PROPN
ajssms-487	39	22	et	et	PROPN
ajssms-487	39	23	al	al	PROPN
ajssms-487	39	24	.	.	PROPN
ajssms-487	39	25	,	,	PUNCT
ajssms-487	39	26	1994	1994	NUM
ajssms-487	39	27	;	;	PUNCT
ajssms-487	39	28	vardavaki	vardavaki	NOUN
ajssms-487	39	29	and	and	CCONJ
ajssms-487	39	30	mylonakis	mylonakis	PROPN
ajssms-487	39	31	,	,	PUNCT
ajssms-487	39	32	2007	2007	NUM
ajssms-487	39	33	;	;	PUNCT
ajssms-487	39	34	gee	gee	NOUN
ajssms-487	39	35	-	-	PUNCT
ajssms-487	39	36	jung	jung	NOUN
ajssms-487	39	37	,	,	PUNCT
ajssms-487	39	38	2009	2009	NUM
ajssms-487	39	39	)	)	PUNCT
ajssms-487	39	40	while	while	SCONJ
ajssms-487	39	41	they	they	PRON
ajssms-487	39	42	are	be	AUX
ajssms-487	39	43	irrelevant	irrelevant	ADJ
ajssms-487	39	44	or	or	CCONJ
ajssms-487	39	45	having	having	AUX
ajssms-487	39	46	declined	decline	VERB
ajssms-487	39	47	value	value	NOUN
ajssms-487	39	48	relevance	relevance	NOUN
ajssms-487	39	49	in	in	ADP
ajssms-487	39	50	this	this	DET
ajssms-487	39	51	sector	sector	NOUN
ajssms-487	39	52	(	(	PUNCT
ajssms-487	39	53	francis	francis	PROPN
ajssms-487	39	54	and	and	CCONJ
ajssms-487	39	55	schipper	schipper	PROPN
ajssms-487	39	56	,	,	PUNCT
ajssms-487	39	57	1999	1999	NUM
ajssms-487	39	58	;	;	PUNCT
ajssms-487	39	59	shamki	shamki	NOUN
ajssms-487	39	60	and	and	CCONJ
ajssms-487	39	61	abdul	abdul	PROPN
ajssms-487	39	62	rahman	rahman	PROPN
ajssms-487	39	63	,	,	PUNCT
ajssms-487	39	64	2011	2011	NUM
ajssms-487	39	65	)	)	PUNCT
ajssms-487	39	66	.	.	PUNCT
ajssms-487	40	1	other	other	ADJ
ajssms-487	40	2	value	value	NOUN
ajssms-487	40	3	relevance	relevance	NOUN
ajssms-487	40	4	studies	study	NOUN
ajssms-487	40	5	have	have	AUX
ajssms-487	40	6	concluded	conclude	VERB
ajssms-487	40	7	that	that	SCONJ
ajssms-487	40	8	the	the	DET
ajssms-487	40	9	accounting	accounting	NOUN
ajssms-487	40	10	numbers	number	NOUN
ajssms-487	40	11	are	be	AUX
ajssms-487	40	12	value	value	NOUN
ajssms-487	40	13	relevant	relevant	ADJ
ajssms-487	40	14	in	in	ADP
ajssms-487	40	15	services	service	NOUN
ajssms-487	40	16	sector	sector	NOUN
ajssms-487	40	17	(	(	PUNCT
ajssms-487	40	18	harris	harris	PROPN
ajssms-487	40	19	et	et	PROPN
ajssms-487	40	20	al	al	PROPN
ajssms-487	40	21	.	.	PROPN
ajssms-487	40	22	,	,	PUNCT
ajssms-487	40	23	1994	1994	NUM
ajssms-487	40	24	;	;	PUNCT
ajssms-487	40	25	ely	ely	ADV
ajssms-487	40	26	and	and	CCONJ
ajssms-487	40	27	waymire	waymire	ADJ
ajssms-487	40	28	,	,	PUNCT
ajssms-487	40	29	1999	1999	NUM
ajssms-487	40	30	;	;	PUNCT
ajssms-487	40	31	dastgir	dastgir	NOUN
ajssms-487	40	32	and	and	CCONJ
ajssms-487	40	33	velashani	velashani	ADJ
ajssms-487	40	34	,	,	PUNCT
ajssms-487	40	35	2008	2008	NUM
ajssms-487	40	36	;	;	PUNCT
ajssms-487	40	37	gee	gee	NOUN
ajssms-487	40	38	-	-	PUNCT
ajssms-487	40	39	jung	jung	NOUN
ajssms-487	40	40	,	,	PUNCT
ajssms-487	40	41	2009	2009	NUM
ajssms-487	40	42	;	;	PUNCT
ajssms-487	40	43	shamki	shamki	NOUN
ajssms-487	40	44	and	and	CCONJ
ajssms-487	40	45	abdul	abdul	PROPN
ajssms-487	40	46	rahman	rahman	PROPN
ajssms-487	40	47	,	,	PUNCT
ajssms-487	40	48	2011	2011	NUM
ajssms-487	40	49	)	)	PUNCT
ajssms-487	40	50	while	while	SCONJ
ajssms-487	40	51	they	they	PRON
ajssms-487	40	52	are	be	AUX
ajssms-487	40	53	irrelevant	irrelevant	ADJ
ajssms-487	40	54	or	or	CCONJ
ajssms-487	40	55	declined	decline	VERB
ajssms-487	40	56	in	in	ADP
ajssms-487	40	57	their	their	PRON
ajssms-487	40	58	relevance	relevance	NOUN
ajssms-487	40	59	in	in	ADP
ajssms-487	40	60	this	this	DET
ajssms-487	40	61	sector	sector	NOUN
ajssms-487	40	62	(	(	PUNCT
ajssms-487	40	63	amir	amir	X
ajssms-487	40	64	and	and	CCONJ
ajssms-487	40	65	lev	lev	NOUN
ajssms-487	40	66	,	,	PUNCT
ajssms-487	40	67	1996	1996	NUM
ajssms-487	40	68	;	;	PUNCT
ajssms-487	40	69	bao	bao	PROPN
ajssms-487	40	70	and	and	CCONJ
ajssms-487	40	71	bao	bao	PROPN
ajssms-487	40	72	,	,	PUNCT
ajssms-487	40	73	2001	2001	NUM
ajssms-487	40	74	)	)	PUNCT
ajssms-487	40	75	.	.	PUNCT
ajssms-487	41	1	the	the	DET
ajssms-487	41	2	all	all	DET
ajssms-487	41	3	mentioned	mention	VERB
ajssms-487	41	4	studies	study	NOUN
ajssms-487	41	5	have	have	AUX
ajssms-487	41	6	examined	examine	VERB
ajssms-487	41	7	the	the	DET
ajssms-487	41	8	accounting	accounting	NOUN
ajssms-487	41	9	numbers	number	NOUN
ajssms-487	41	10	relevance	relevance	NOUN
ajssms-487	41	11	in	in	ADP
ajssms-487	41	12	different	different	ADJ
ajssms-487	41	13	sectors	sector	NOUN
ajssms-487	41	14	,	,	PUNCT
ajssms-487	41	15	while	while	SCONJ
ajssms-487	41	16	the	the	DET
ajssms-487	41	17	impact	impact	NOUN
ajssms-487	41	18	of	of	ADP
ajssms-487	41	19	industry	industry	NOUN
ajssms-487	41	20	type	type	NOUN
ajssms-487	41	21	on	on	ADP
ajssms-487	41	22	this	this	DET
ajssms-487	41	23	relevance	relevance	NOUN
ajssms-487	41	24	has	have	AUX
ajssms-487	41	25	been	be	AUX
ajssms-487	41	26	examined	examine	VERB
ajssms-487	41	27	in	in	ADP
ajssms-487	41	28	limited	limited	ADJ
ajssms-487	41	29	papers	paper	NOUN
ajssms-487	41	30	such	such	ADJ
ajssms-487	41	31	as	as	ADP
ajssms-487	41	32	(	(	PUNCT
ajssms-487	41	33	abayadeera	abayadeera	NOUN
ajssms-487	41	34	,	,	PUNCT
ajssms-487	41	35	2010	2010	NUM
ajssms-487	41	36	)	)	PUNCT
ajssms-487	41	37	.	.	PUNCT
ajssms-487	42	1	abayadeera	abayadeera	PROPN
ajssms-487	42	2	(	(	PUNCT
ajssms-487	42	3	2010	2010	NUM
ajssms-487	42	4	)	)	PUNCT
ajssms-487	42	5	tested	test	VERB
ajssms-487	42	6	the	the	DET
ajssms-487	42	7	impact	impact	NOUN
ajssms-487	42	8	of	of	ADP
ajssms-487	42	9	industry	industry	NOUN
ajssms-487	42	10	type	type	NOUN
ajssms-487	42	11	on	on	ADP
ajssms-487	42	12	the	the	DET
ajssms-487	42	13	earnings	earning	NOUN
ajssms-487	42	14	and	and	CCONJ
ajssms-487	42	15	book	book	NOUN
ajssms-487	42	16	value	value	NOUN
ajssms-487	42	17	relevance	relevance	NOUN
ajssms-487	42	18	for	for	ADP
ajssms-487	42	19	australian	australian	ADJ
ajssms-487	42	20	companies	company	NOUN
ajssms-487	42	21	.	.	PUNCT
ajssms-487	43	1	her	her	PRON
ajssms-487	43	2	sample	sample	NOUN
ajssms-487	43	3	included	include	VERB
ajssms-487	43	4	91	91	NUM
ajssms-487	43	5	companies	company	NOUN
ajssms-487	43	6	from	from	ADP
ajssms-487	43	7	different	different	ADJ
ajssms-487	43	8	sectors	sector	NOUN
ajssms-487	43	9	including	include	VERB
ajssms-487	43	10	different	different	ADJ
ajssms-487	43	11	medical	medical	ADJ
ajssms-487	43	12	,	,	PUNCT
ajssms-487	43	13	technological	technological	ADJ
ajssms-487	43	14	and	and	CCONJ
ajssms-487	43	15	communication	communication	NOUN
ajssms-487	43	16	services	service	NOUN
ajssms-487	43	17	.	.	PUNCT
ajssms-487	44	1	she	she	PRON
ajssms-487	44	2	argued	argue	VERB
ajssms-487	44	3	that	that	SCONJ
ajssms-487	44	4	manufacturing	manufacturing	NOUN
ajssms-487	44	5	sector	sector	NOUN
ajssms-487	44	6	has	have	AUX
ajssms-487	44	7	affected	affect	VERB
ajssms-487	44	8	only	only	ADV
ajssms-487	44	9	the	the	DET
ajssms-487	44	10	value	value	NOUN
ajssms-487	44	11	relevance	relevance	NOUN
ajssms-487	44	12	of	of	ADP
ajssms-487	44	13	book	book	NOUN
ajssms-487	44	14	value	value	NOUN
ajssms-487	44	15	,	,	PUNCT
ajssms-487	44	16	while	while	SCONJ
ajssms-487	44	17	services	service	NOUN
ajssms-487	44	18	sector	sector	NOUN
ajssms-487	44	19	has	have	AUX
ajssms-487	44	20	affected	affect	VERB
ajssms-487	44	21	those	those	PRON
ajssms-487	44	22	of	of	ADP
ajssms-487	44	23	both	both	DET
ajssms-487	44	24	book	book	NOUN
ajssms-487	44	25	value	value	NOUN
ajssms-487	44	26	and	and	CCONJ
ajssms-487	44	27	earnings	earning	NOUN
ajssms-487	44	28	.	.	PUNCT
ajssms-487	45	1	since	since	SCONJ
ajssms-487	45	2	the	the	DET
ajssms-487	45	3	accounting	accounting	NOUN
ajssms-487	45	4	numbers	number	NOUN
ajssms-487	45	5	are	be	AUX
ajssms-487	45	6	positively	positively	ADV
ajssms-487	45	7	or	or	CCONJ
ajssms-487	45	8	negatively	negatively	ADV
ajssms-487	45	9	associated	associate	VERB
ajssms-487	45	10	with	with	ADP
ajssms-487	45	11	security	security	NOUN
ajssms-487	45	12	price	price	NOUN
ajssms-487	45	13	in	in	ADP
ajssms-487	45	14	different	different	ADJ
ajssms-487	45	15	industry	industry	NOUN
ajssms-487	45	16	types	type	NOUN
ajssms-487	45	17	,	,	PUNCT
ajssms-487	45	18	we	we	PRON
ajssms-487	45	19	expect	expect	VERB
ajssms-487	45	20	to	to	PART
ajssms-487	45	21	find	find	VERB
ajssms-487	45	22	a	a	DET
ajssms-487	45	23	significant	significant	ADJ
ajssms-487	45	24	impact	impact	NOUN
ajssms-487	45	25	for	for	ADP
ajssms-487	45	26	industry	industry	NOUN
ajssms-487	45	27	type	type	NOUN
ajssms-487	45	28	on	on	ADP
ajssms-487	45	29	earnings	earning	NOUN
ajssms-487	45	30	,	,	PUNCT
ajssms-487	45	31	book	book	NOUN
ajssms-487	45	32	value	value	NOUN
ajssms-487	45	33	and	and	CCONJ
ajssms-487	45	34	cash	cash	NOUN
ajssms-487	45	35	flows	flow	VERB
ajssms-487	45	36	relevance	relevance	NOUN
ajssms-487	45	37	in	in	ADP
ajssms-487	45	38	jordan	jordan	PROPN
ajssms-487	45	39	.	.	PUNCT
ajssms-487	46	1	due	due	ADP
ajssms-487	46	2	to	to	ADP
ajssms-487	46	3	the	the	DET
ajssms-487	46	4	rare	rare	ADJ
ajssms-487	46	5	in	in	ADP
ajssms-487	46	6	studies	study	NOUN
ajssms-487	46	7	on	on	ADP
ajssms-487	46	8	this	this	DET
ajssms-487	46	9	area	area	NOUN
ajssms-487	46	10	and	and	CCONJ
ajssms-487	46	11	the	the	DET
ajssms-487	46	12	mixed	mixed	ADJ
ajssms-487	46	13	results	result	NOUN
ajssms-487	46	14	in	in	ADP
ajssms-487	46	15	the	the	DET
ajssms-487	46	16	previous	previous	ADJ
ajssms-487	46	17	studies	study	NOUN
ajssms-487	46	18	,	,	PUNCT
ajssms-487	46	19	it	it	PRON
ajssms-487	46	20	is	be	AUX
ajssms-487	46	21	difficult	difficult	ADJ
ajssms-487	46	22	to	to	PART
ajssms-487	46	23	predict	predict	VERB
ajssms-487	46	24	which	which	DET
ajssms-487	46	25	sector	sector	NOUN
ajssms-487	46	26	more	more	ADJ
ajssms-487	46	27	impacts	impact	NOUN
ajssms-487	46	28	the	the	DET
ajssms-487	46	29	accounting	accounting	NOUN
ajssms-487	46	30	numbers	number	NOUN
ajssms-487	46	31	relevance	relevance	NOUN
ajssms-487	46	32	.	.	PUNCT
ajssms-487	47	1	we	we	PRON
ajssms-487	47	2	measure	measure	VERB
ajssms-487	47	3	industry	industry	NOUN
ajssms-487	47	4	type	type	NOUN
ajssms-487	47	5	by	by	ADP
ajssms-487	47	6	differentiating	differentiate	VERB
ajssms-487	47	7	the	the	DET
ajssms-487	47	8	manufacturing	manufacturing	NOUN
ajssms-487	47	9	and	and	CCONJ
ajssms-487	47	10	services	service	NOUN
ajssms-487	47	11	companies	company	NOUN
ajssms-487	47	12	.	.	PUNCT
ajssms-487	48	1	while	while	SCONJ
ajssms-487	48	2	the	the	DET
ajssms-487	48	3	relationship	relationship	NOUN
ajssms-487	48	4	between	between	ADP
ajssms-487	48	5	accounting	accounting	NOUN
ajssms-487	48	6	numbers	number	NOUN
ajssms-487	48	7	and	and	CCONJ
ajssms-487	48	8	security	security	NOUN
ajssms-487	48	9	price	price	NOUN
ajssms-487	48	10	can	can	AUX
ajssms-487	48	11	be	be	AUX
ajssms-487	48	12	explained	explain	VERB
ajssms-487	48	13	by	by	ADP
ajssms-487	48	14	the	the	DET
ajssms-487	48	15	valuation	valuation	NOUN
ajssms-487	48	16	theory	theory	NOUN
ajssms-487	48	17	,	,	PUNCT
ajssms-487	48	18	it	it	PRON
ajssms-487	48	19	is	be	AUX
ajssms-487	48	20	beneficial	beneficial	ADJ
ajssms-487	48	21	to	to	PART
ajssms-487	48	22	include	include	VERB
ajssms-487	48	23	different	different	ADJ
ajssms-487	48	24	accounting	accounting	NOUN
ajssms-487	48	25	numbers	number	NOUN
ajssms-487	48	26	and	and	CCONJ
ajssms-487	48	27	security	security	NOUN
ajssms-487	48	28	price	price	NOUN
ajssms-487	48	29	measurements	measurement	NOUN
ajssms-487	48	30	in	in	ADP
ajssms-487	48	31	the	the	DET
ajssms-487	48	32	price	price	NOUN
ajssms-487	48	33	model	model	NOUN
ajssms-487	48	34	.	.	PUNCT
ajssms-487	49	1	to	to	PART
ajssms-487	49	2	indicate	indicate	VERB
ajssms-487	49	3	whether	whether	SCONJ
ajssms-487	49	4	this	this	DET
ajssms-487	49	5	relationship	relationship	NOUN
ajssms-487	49	6	could	could	AUX
ajssms-487	49	7	be	be	AUX
ajssms-487	49	8	impacted	impact	VERB
ajssms-487	49	9	by	by	ADP
ajssms-487	49	10	industry	industry	NOUN
ajssms-487	49	11	type	type	NOUN
ajssms-487	49	12	,	,	PUNCT
ajssms-487	49	13	a	a	DET
ajssms-487	49	14	better	well	ADJ
ajssms-487	49	15	understanding	understanding	NOUN
ajssms-487	49	16	of	of	ADP
ajssms-487	49	17	firms	firm	NOUN
ajssms-487	49	18	’	'	PUNCT
ajssms-487	49	19	economic	economic	ADJ
ajssms-487	49	20	activities	activity	NOUN
ajssms-487	49	21	is	be	AUX
ajssms-487	49	22	required	require	VERB
ajssms-487	49	23	.	.	PUNCT
ajssms-487	50	1	theoretically	theoretically	ADV
ajssms-487	50	2	,	,	PUNCT
ajssms-487	50	3	firms	firm	NOUN
ajssms-487	50	4	’	'	PUNCT
ajssms-487	50	5	economic	economic	ADJ
ajssms-487	50	6	activities	activity	NOUN
ajssms-487	50	7	types	type	NOUN
ajssms-487	50	8	have	have	AUX
ajssms-487	50	9	been	be	AUX
ajssms-487	50	10	studied	study	VERB
ajssms-487	50	11	by	by	ADP
ajssms-487	50	12	business	business	NOUN
ajssms-487	50	13	entity	entity	NOUN
ajssms-487	50	14	approach	approach	NOUN
ajssms-487	50	15	.	.	PUNCT
ajssms-487	51	1	this	this	DET
ajssms-487	51	2	approach	approach	NOUN
ajssms-487	51	3	is	be	AUX
ajssms-487	51	4	used	use	VERB
ajssms-487	51	5	in	in	ADP
ajssms-487	51	6	classifying	classify	VERB
ajssms-487	51	7	firms	firm	NOUN
ajssms-487	51	8	based	base	VERB
ajssms-487	51	9	on	on	ADP
ajssms-487	51	10	their	their	PRON
ajssms-487	51	11	economic	economic	ADJ
ajssms-487	51	12	activities	activity	NOUN
ajssms-487	51	13	types	type	NOUN
ajssms-487	51	14	(	(	PUNCT
ajssms-487	51	15	american	american	PROPN
ajssms-487	51	16	accounting	accounting	PROPN
ajssms-487	51	17	association	association	PROPN
ajssms-487	51	18	(	(	PUNCT
ajssms-487	51	19	aaa	aaa	NOUN
ajssms-487	51	20	)	)	PUNCT
ajssms-487	51	21	,	,	PUNCT
ajssms-487	51	22	1964	1964	NUM
ajssms-487	51	23	;	;	PUNCT
ajssms-487	51	24	holmes	holmes	PROPN
ajssms-487	51	25	and	and	CCONJ
ajssms-487	51	26	stevens	stevens	PROPN
ajssms-487	51	27	,	,	PUNCT
ajssms-487	51	28	2004	2004	NUM
ajssms-487	51	29	;	;	PUNCT
ajssms-487	51	30	office	office	NOUN
ajssms-487	51	31	for	for	ADP
ajssms-487	51	32	national	national	ADJ
ajssms-487	51	33	statistics	statistic	NOUN
ajssms-487	51	34	(	(	PUNCT
ajssms-487	51	35	ons	ons	PROPN
ajssms-487	51	36	)	)	PUNCT
ajssms-487	51	37	,	,	PUNCT
ajssms-487	51	38	2009	2009	NUM
ajssms-487	51	39	)	)	PUNCT
ajssms-487	51	40	.	.	PUNCT
ajssms-487	52	1	according	accord	VERB
ajssms-487	52	2	to	to	ADP
ajssms-487	52	3	aaa	aaa	NOUN
ajssms-487	52	4	(	(	PUNCT
ajssms-487	52	5	1964	1964	NUM
ajssms-487	52	6	)	)	PUNCT
ajssms-487	52	7	a	a	DET
ajssms-487	52	8	business	business	NOUN
ajssms-487	52	9	entity	entity	NOUN
ajssms-487	52	10	is	be	AUX
ajssms-487	52	11	an	an	DET
ajssms-487	52	12	enterprise	enterprise	NOUN
ajssms-487	52	13	unit	unit	NOUN
ajssms-487	52	14	that	that	PRON
ajssms-487	52	15	is	be	AUX
ajssms-487	52	16	organized	organize	VERB
ajssms-487	52	17	to	to	PART
ajssms-487	52	18	achieve	achieve	VERB
ajssms-487	52	19	specified	specify	VERB
ajssms-487	52	20	express	express	ADJ
ajssms-487	52	21	or	or	CCONJ
ajssms-487	52	22	implied	imply	VERB
ajssms-487	52	23	purposes	purpose	NOUN
ajssms-487	52	24	.	.	PUNCT
ajssms-487	53	1	profit	profit	NOUN
ajssms-487	53	2	objectives	objective	NOUN
ajssms-487	53	3	,	,	PUNCT
ajssms-487	53	4	goods	good	NOUN
ajssms-487	53	5	and	and	CCONJ
ajssms-487	53	6	services	service	NOUN
ajssms-487	53	7	acquisition	acquisition	NOUN
ajssms-487	53	8	,	,	PUNCT
ajssms-487	53	9	transferring	transfer	VERB
ajssms-487	53	10	these	these	DET
ajssms-487	53	11	acquisitions	acquisition	NOUN
ajssms-487	53	12	and	and	CCONJ
ajssms-487	53	13	delivering	deliver	VERB
ajssms-487	53	14	the	the	DET
ajssms-487	53	15	resulted	resulted	ADJ
ajssms-487	53	16	outputs	output	NOUN
ajssms-487	53	17	to	to	ADP
ajssms-487	53	18	the	the	DET
ajssms-487	53	19	market	market	NOUN
ajssms-487	53	20	are	be	AUX
ajssms-487	53	21	the	the	DET
ajssms-487	53	22	usual	usual	ADJ
ajssms-487	53	23	activities	activity	NOUN
ajssms-487	53	24	of	of	ADP
ajssms-487	53	25	an	an	DET
ajssms-487	53	26	entity	entity	NOUN
ajssms-487	53	27	.	.	PUNCT
ajssms-487	54	1	entity	entity	NOUN
ajssms-487	54	2	’s	’s	PART
ajssms-487	54	3	accounting	accounting	NOUN
ajssms-487	54	4	includes	include	VERB
ajssms-487	54	5	accumulating	accumulate	VERB
ajssms-487	54	6	information	information	NOUN
ajssms-487	54	7	about	about	ADP
ajssms-487	54	8	this	this	DET
ajssms-487	54	9	area	area	NOUN
ajssms-487	54	10	and	and	CCONJ
ajssms-487	54	11	communicating	communicate	VERB
ajssms-487	54	12	this	this	DET
ajssms-487	54	13	information	information	NOUN
ajssms-487	54	14	to	to	ADP
ajssms-487	54	15	the	the	DET
ajssms-487	54	16	interested	interested	ADJ
ajssms-487	54	17	parties	party	NOUN
ajssms-487	54	18	.	.	PUNCT
ajssms-487	55	1	in	in	ADP
ajssms-487	55	2	most	most	ADJ
ajssms-487	55	3	stock	stock	NOUN
ajssms-487	55	4	markets	market	NOUN
ajssms-487	55	5	,	,	PUNCT
ajssms-487	55	6	companies	company	NOUN
ajssms-487	55	7	have	have	AUX
ajssms-487	55	8	been	be	AUX
ajssms-487	55	9	classified	classify	VERB
ajssms-487	55	10	based	base	VERB
ajssms-487	55	11	on	on	ADP
ajssms-487	55	12	their	their	PRON
ajssms-487	55	13	economic	economic	ADJ
ajssms-487	55	14	activity	activity	NOUN
ajssms-487	55	15	structure	structure	NOUN
ajssms-487	55	16	.	.	PUNCT
ajssms-487	56	1	this	this	DET
ajssms-487	56	2	classification	classification	NOUN
ajssms-487	56	3	includes	include	VERB
ajssms-487	56	4	sectors	sector	NOUN
ajssms-487	56	5	and	and	CCONJ
ajssms-487	56	6	products	product	NOUN
ajssms-487	56	7	.	.	PUNCT
ajssms-487	57	1	it	it	PRON
ajssms-487	57	2	can	can	AUX
ajssms-487	57	3	be	be	AUX
ajssms-487	57	4	sub	sub	ADJ
ajssms-487	57	5	-	-	ADJ
ajssms-487	57	6	classified	classified	ADJ
ajssms-487	57	7	to	to	PART
ajssms-487	57	8	cover	cover	VERB
ajssms-487	57	9	the	the	DET
ajssms-487	57	10	different	different	ADJ
ajssms-487	57	11	economic	economic	ADJ
ajssms-487	57	12	activities	activity	NOUN
ajssms-487	57	13	such	such	ADJ
ajssms-487	57	14	as	as	ADP
ajssms-487	57	15	distribution	distribution	NOUN
ajssms-487	57	16	,	,	PUNCT
ajssms-487	57	17	transportation	transportation	NOUN
ajssms-487	57	18	and	and	CCONJ
ajssms-487	57	19	services	service	NOUN
ajssms-487	57	20	(	(	PUNCT
ajssms-487	57	21	ons	ons	PROPN
ajssms-487	57	22	,	,	PUNCT
ajssms-487	57	23	2009	2009	NUM
ajssms-487	57	24	)	)	PUNCT
ajssms-487	57	25	.	.	PUNCT
ajssms-487	58	1	classifying	classify	VERB
ajssms-487	58	2	country	country	NOUN
ajssms-487	58	3	’s	’s	PART
ajssms-487	58	4	companies	company	NOUN
ajssms-487	58	5	according	accord	VERB
ajssms-487	58	6	to	to	ADP
ajssms-487	58	7	their	their	PRON
ajssms-487	58	8	economic	economic	ADJ
ajssms-487	58	9	activities	activity	NOUN
ajssms-487	58	10	forms	form	VERB
ajssms-487	58	11	an	an	DET
ajssms-487	58	12	important	important	ADJ
ajssms-487	58	13	step	step	NOUN
ajssms-487	58	14	in	in	ADP
ajssms-487	58	15	building	building	NOUN
ajssms-487	58	16	tools	tool	NOUN
ajssms-487	58	17	to	to	PART
ajssms-487	58	18	obtain	obtain	VERB
ajssms-487	58	19	information	information	NOUN
ajssms-487	58	20	that	that	PRON
ajssms-487	58	21	can	can	AUX
ajssms-487	58	22	assist	assist	VERB
ajssms-487	58	23	in	in	ADP
ajssms-487	58	24	performing	perform	VERB
ajssms-487	58	25	the	the	DET
ajssms-487	58	26	economic	economic	ADJ
ajssms-487	58	27	activities	activity	NOUN
ajssms-487	58	28	statistical	statistical	ADJ
ajssms-487	58	29	analyses	analysis	NOUN
ajssms-487	58	30	.	.	PUNCT
ajssms-487	59	1	relative	relative	ADJ
ajssms-487	59	2	to	to	ADP
ajssms-487	59	3	business	business	NOUN
ajssms-487	59	4	entity	entity	NOUN
ajssms-487	59	5	theory	theory	NOUN
ajssms-487	59	6	and	and	CCONJ
ajssms-487	59	7	according	accord	VERB
ajssms-487	59	8	to	to	ADP
ajssms-487	59	9	amman	amman	PROPN
ajssms-487	59	10	stock	stock	PROPN
ajssms-487	59	11	exchange	exchange	PROPN
ajssms-487	59	12	(	(	PUNCT
ajssms-487	59	13	ase	ase	NOUN
ajssms-487	59	14	)	)	PUNCT
ajssms-487	59	15	activities	activity	NOUN
ajssms-487	59	16	classifications	classification	NOUN
ajssms-487	59	17	,	,	PUNCT
ajssms-487	59	18	jordanian	jordanian	ADJ
ajssms-487	59	19	manufacturing	manufacturing	NOUN
ajssms-487	59	20	and	and	CCONJ
ajssms-487	59	21	services	service	NOUN
ajssms-487	59	22	sectors	sector	NOUN
ajssms-487	59	23	include	include	VERB
ajssms-487	59	24	companies	company	NOUN
ajssms-487	59	25	under	under	ADP
ajssms-487	59	26	different	different	ADJ
ajssms-487	59	27	activities	activity	NOUN
ajssms-487	59	28	as	as	SCONJ
ajssms-487	59	29	stated	state	VERB
ajssms-487	59	30	in	in	ADP
ajssms-487	59	31	table	table	NOUN
ajssms-487	59	32	1	1	NUM
ajssms-487	59	33	.	.	PUNCT
ajssms-487	60	1	according	accord	VERB
ajssms-487	60	2	to	to	ADP
ajssms-487	60	3	business	business	NOUN
ajssms-487	60	4	entity	entity	NOUN
ajssms-487	60	5	approach	approach	NOUN
ajssms-487	60	6	,	,	PUNCT
ajssms-487	60	7	the	the	DET
ajssms-487	60	8	entity	entity	NOUN
ajssms-487	60	9	concept	concept	NOUN
ajssms-487	60	10	is	be	AUX
ajssms-487	60	11	essential	essential	ADJ
ajssms-487	60	12	to	to	ADP
ajssms-487	60	13	accounting	account	VERB
ajssms-487	60	14	.	.	PUNCT
ajssms-487	61	1	in	in	ADP
ajssms-487	61	2	accounting	accounting	NOUN
ajssms-487	61	3	,	,	PUNCT
ajssms-487	61	4	the	the	DET
ajssms-487	61	5	role	role	NOUN
ajssms-487	61	6	of	of	ADP
ajssms-487	61	7	the	the	DET
ajssms-487	61	8	financial	financial	ADJ
ajssms-487	61	9	reports	report	NOUN
ajssms-487	61	10	that	that	PRON
ajssms-487	61	11	are	be	AUX
ajssms-487	61	12	interested	interested	ADJ
ajssms-487	61	13	in	in	ADP
ajssms-487	61	14	business	business	NOUN
ajssms-487	61	15	entities	entity	NOUN
ajssms-487	61	16	and	and	CCONJ
ajssms-487	61	17	their	their	PRON
ajssms-487	61	18	activities	activity	NOUN
ajssms-487	61	19	is	be	AUX
ajssms-487	61	20	to	to	PART
ajssms-487	61	21	distinguish	distinguish	VERB
ajssms-487	61	22	the	the	DET
ajssms-487	61	23	information	information	NOUN
ajssms-487	61	24	that	that	PRON
ajssms-487	61	25	is	be	AUX
ajssms-487	61	26	relevant	relevant	ADJ
ajssms-487	61	27	and	and	CCONJ
ajssms-487	61	28	the	the	DET
ajssms-487	61	29	information	information	NOUN
ajssms-487	61	30	that	that	PRON
ajssms-487	61	31	is	be	AUX
ajssms-487	61	32	not	not	PART
ajssms-487	61	33	(	(	PUNCT
ajssms-487	61	34	aaa	aaa	NOUN
ajssms-487	61	35	,	,	PUNCT
ajssms-487	61	36	1964	1964	NUM
ajssms-487	61	37	)	)	PUNCT
ajssms-487	61	38	.	.	PUNCT
ajssms-487	62	1	it	it	PRON
ajssms-487	62	2	is	be	AUX
ajssms-487	62	3	clear	clear	ADJ
ajssms-487	62	4	that	that	SCONJ
ajssms-487	62	5	the	the	DET
ajssms-487	62	6	business	business	NOUN
ajssms-487	62	7	entity	entity	NOUN
ajssms-487	62	8	asian	asian	ADJ
ajssms-487	62	9	journal	journal	NOUN
ajssms-487	62	10	of	of	ADP
ajssms-487	62	11	social	social	ADJ
ajssms-487	62	12	sciences	sciences	PROPN
ajssms-487	62	13	and	and	CCONJ
ajssms-487	62	14	management	management	NOUN
ajssms-487	62	15	studies	study	NOUN
ajssms-487	62	16	,	,	PUNCT
ajssms-487	62	17	2016	2016	NUM
ajssms-487	62	18	,	,	PUNCT
ajssms-487	62	19	3(3	3(3	NUM
ajssms-487	62	20	):	):	PUNCT
ajssms-487	62	21	191	191	NUM
ajssms-487	62	22	-	-	SYM
ajssms-487	62	23	197	197	NUM
ajssms-487	62	24	193	193	NUM
ajssms-487	62	25	approach	approach	NOUN
ajssms-487	62	26	is	be	AUX
ajssms-487	62	27	related	relate	VERB
ajssms-487	62	28	to	to	ADP
ajssms-487	62	29	the	the	DET
ajssms-487	62	30	relevant	relevant	ADJ
ajssms-487	62	31	information	information	NOUN
ajssms-487	62	32	of	of	ADP
ajssms-487	62	33	the	the	DET
ajssms-487	62	34	financial	financial	ADJ
ajssms-487	62	35	reports	report	NOUN
ajssms-487	62	36	.	.	PUNCT
ajssms-487	63	1	since	since	SCONJ
ajssms-487	63	2	the	the	DET
ajssms-487	63	3	business	business	NOUN
ajssms-487	63	4	entity	entity	NOUN
ajssms-487	63	5	theory	theory	NOUN
ajssms-487	63	6	plays	play	VERB
ajssms-487	63	7	a	a	DET
ajssms-487	63	8	real	real	ADJ
ajssms-487	63	9	role	role	NOUN
ajssms-487	63	10	in	in	ADP
ajssms-487	63	11	distinguishing	distinguish	VERB
ajssms-487	63	12	the	the	DET
ajssms-487	63	13	relevant	relevant	ADJ
ajssms-487	63	14	accounting	accounting	NOUN
ajssms-487	63	15	numbers	number	NOUN
ajssms-487	63	16	and	and	CCONJ
ajssms-487	63	17	then	then	ADV
ajssms-487	63	18	the	the	DET
ajssms-487	63	19	firm	firm	ADJ
ajssms-487	63	20	value	value	NOUN
ajssms-487	63	21	,	,	PUNCT
ajssms-487	63	22	this	this	PRON
ajssms-487	63	23	is	be	AUX
ajssms-487	63	24	of	of	ADP
ajssms-487	63	25	interest	interest	NOUN
ajssms-487	63	26	to	to	PART
ajssms-487	63	27	indicate	indicate	VERB
ajssms-487	63	28	company	company	NOUN
ajssms-487	63	29	’s	’s	PART
ajssms-487	63	30	industry	industry	NOUN
ajssms-487	63	31	type	type	NOUN
ajssms-487	63	32	in	in	ADP
ajssms-487	63	33	the	the	DET
ajssms-487	63	34	market	market	NOUN
ajssms-487	63	35	.	.	PUNCT
ajssms-487	64	1	to	to	PART
ajssms-487	64	2	test	test	VERB
ajssms-487	64	3	the	the	DET
ajssms-487	64	4	impact	impact	NOUN
ajssms-487	64	5	of	of	ADP
ajssms-487	64	6	industry	industry	NOUN
ajssms-487	64	7	type	type	NOUN
ajssms-487	64	8	on	on	ADP
ajssms-487	64	9	the	the	DET
ajssms-487	64	10	earnings	earning	NOUN
ajssms-487	64	11	,	,	PUNCT
ajssms-487	64	12	book	book	NOUN
ajssms-487	64	13	value	value	NOUN
ajssms-487	64	14	and	and	CCONJ
ajssms-487	64	15	cash	cash	NOUN
ajssms-487	64	16	flows	flow	VERB
ajssms-487	64	17	relevance	relevance	NOUN
ajssms-487	64	18	,	,	PUNCT
ajssms-487	64	19	linking	link	VERB
ajssms-487	64	20	the	the	DET
ajssms-487	64	21	business	business	NOUN
ajssms-487	64	22	entity	entity	NOUN
ajssms-487	64	23	theory	theory	NOUN
ajssms-487	64	24	with	with	ADP
ajssms-487	64	25	the	the	DET
ajssms-487	64	26	valuation	valuation	NOUN
ajssms-487	64	27	theory	theory	NOUN
ajssms-487	64	28	is	be	AUX
ajssms-487	64	29	relevant	relevant	ADJ
ajssms-487	64	30	to	to	PART
ajssms-487	64	31	be	be	AUX
ajssms-487	64	32	adopted	adopt	VERB
ajssms-487	64	33	in	in	ADP
ajssms-487	64	34	this	this	DET
ajssms-487	64	35	paper	paper	NOUN
ajssms-487	64	36	.	.	PUNCT
ajssms-487	65	1	table-1	table-1	NUM
ajssms-487	65	2	.	.	PUNCT
ajssms-487	66	1	companies	company	NOUN
ajssms-487	66	2	regarding	regard	VERB
ajssms-487	66	3	their	their	PRON
ajssms-487	66	4	activities	activity	NOUN
ajssms-487	66	5	in	in	ADP
ajssms-487	66	6	ase	ase	NOUN
ajssms-487	66	7	service	service	NOUN
ajssms-487	66	8	sector	sector	NOUN
ajssms-487	66	9	manufacturing	manufacturing	NOUN
ajssms-487	66	10	sector	sector	NOUN
ajssms-487	66	11			PRON
ajssms-487	66	12	health	health	NOUN
ajssms-487	66	13	care	care	NOUN
ajssms-487	66	14	services	service	NOUN
ajssms-487	66	15			NOUN
ajssms-487	66	16	educational	educational	ADJ
ajssms-487	66	17	services	service	NOUN
ajssms-487	66	18			NOUN
ajssms-487	66	19	hotels	hotel	NOUN
ajssms-487	66	20	and	and	CCONJ
ajssms-487	66	21	tourism	tourism	NOUN
ajssms-487	66	22			NOUN
ajssms-487	66	23	transportation	transportation	NOUN
ajssms-487	66	24			NOUN
ajssms-487	66	25	technology	technology	NOUN
ajssms-487	66	26	and	and	CCONJ
ajssms-487	66	27	communications	communication	NOUN
ajssms-487	66	28	media	medium	NOUN
ajssms-487	66	29			NOUN
ajssms-487	66	30	media	medium	NOUN
ajssms-487	66	31			NOUN
ajssms-487	66	32	utilities	utility	NOUN
ajssms-487	66	33	and	and	CCONJ
ajssms-487	66	34	energy	energy	NOUN
ajssms-487	66	35			NOUN
ajssms-487	66	36	commercial	commercial	ADJ
ajssms-487	66	37	services	service	NOUN
ajssms-487	66	38			NOUN
ajssms-487	66	39	financial	financial	ADJ
ajssms-487	66	40	services	service	NOUN
ajssms-487	66	41			NOUN
ajssms-487	66	42	chemical	chemical	NOUN
ajssms-487	66	43	products	product	NOUN
ajssms-487	66	44			NOUN
ajssms-487	66	45	electrical	electrical	ADJ
ajssms-487	66	46	products	product	NOUN
ajssms-487	66	47			NOUN
ajssms-487	66	48	engineering	engineering	NOUN
ajssms-487	66	49	and	and	CCONJ
ajssms-487	66	50	construction	construction	NOUN
ajssms-487	66	51			NOUN
ajssms-487	66	52	food	food	NOUN
ajssms-487	66	53	and	and	CCONJ
ajssms-487	66	54	beverage	beverage	NOUN
ajssms-487	66	55			NOUN
ajssms-487	66	56	glass	glass	NOUN
ajssms-487	66	57	and	and	CCONJ
ajssms-487	66	58	ceramic	ceramic	ADJ
ajssms-487	66	59	products	product	NOUN
ajssms-487	66	60			NOUN
ajssms-487	66	61	extraction	extraction	NOUN
ajssms-487	66	62	and	and	CCONJ
ajssms-487	66	63	mining	mining	NOUN
ajssms-487	66	64	products	product	NOUN
ajssms-487	66	65			NOUN
ajssms-487	66	66	cartoon	cartoon	PROPN
ajssms-487	66	67	and	and	CCONJ
ajssms-487	66	68	paper	paper	NOUN
ajssms-487	66	69	products	product	NOUN
ajssms-487	66	70			NOUN
ajssms-487	66	71	medical	medical	ADJ
ajssms-487	66	72	and	and	CCONJ
ajssms-487	66	73	pharmaceutical	pharmaceutical	NOUN
ajssms-487	66	74	products	product	NOUN
ajssms-487	66	75			NOUN
ajssms-487	66	76	printing	printing	NOUN
ajssms-487	66	77	and	and	CCONJ
ajssms-487	66	78	packaging	packaging	NOUN
ajssms-487	66	79			DET
ajssms-487	66	80	textile	textile	NOUN
ajssms-487	66	81	,	,	PUNCT
ajssms-487	66	82	leather	leather	NOUN
ajssms-487	66	83	and	and	CCONJ
ajssms-487	66	84	clothing	clothing	NOUN
ajssms-487	66	85			NOUN
ajssms-487	66	86	tobacco	tobacco	NOUN
ajssms-487	66	87	and	and	CCONJ
ajssms-487	66	88	cigarettes	cigarette	NOUN
ajssms-487	66	89	resource	resource	NOUN
ajssms-487	66	90	:	:	PUNCT
ajssms-487	66	91	jordan	jordan	PROPN
ajssms-487	66	92	securities	securities	PROPN
ajssms-487	66	93	commission	commission	PROPN
ajssms-487	66	94	(	(	PUNCT
ajssms-487	66	95	jsc	jsc	PROPN
ajssms-487	66	96	)	)	PUNCT
ajssms-487	66	97	(	(	PUNCT
ajssms-487	66	98	2014	2014	NUM
ajssms-487	66	99	)	)	PUNCT
ajssms-487	66	100	.	.	PUNCT
ajssms-487	67	1	as	as	SCONJ
ajssms-487	67	2	company	company	NOUN
ajssms-487	67	3	’s	’s	PART
ajssms-487	67	4	size	size	NOUN
ajssms-487	67	5	plays	play	VERB
ajssms-487	67	6	an	an	DET
ajssms-487	67	7	important	important	ADJ
ajssms-487	67	8	role	role	NOUN
ajssms-487	67	9	regarding	regard	VERB
ajssms-487	67	10	accounting	accounting	NOUN
ajssms-487	67	11	numbers	number	NOUN
ajssms-487	67	12	availability	availability	NOUN
ajssms-487	67	13	and	and	CCONJ
ajssms-487	67	14	companies	company	NOUN
ajssms-487	67	15	are	be	AUX
ajssms-487	67	16	considered	consider	VERB
ajssms-487	67	17	to	to	PART
ajssms-487	67	18	be	be	AUX
ajssms-487	67	19	highly	highly	ADV
ajssms-487	67	20	leveraged	leveraged	ADJ
ajssms-487	67	21	when	when	SCONJ
ajssms-487	67	22	they	they	PRON
ajssms-487	67	23	are	be	AUX
ajssms-487	67	24	financed	finance	VERB
ajssms-487	67	25	via	via	ADP
ajssms-487	67	26	debts	debt	NOUN
ajssms-487	67	27	,	,	PUNCT
ajssms-487	67	28	companies	company	NOUN
ajssms-487	67	29	size	size	VERB
ajssms-487	67	30	and	and	CCONJ
ajssms-487	67	31	leverage	leverage	NOUN
ajssms-487	67	32	have	have	VERB
ajssms-487	67	33	to	to	PART
ajssms-487	67	34	be	be	AUX
ajssms-487	67	35	controlled	control	VERB
ajssms-487	67	36	when	when	SCONJ
ajssms-487	67	37	investigating	investigate	VERB
ajssms-487	67	38	the	the	DET
ajssms-487	67	39	relevance	relevance	NOUN
ajssms-487	67	40	of	of	ADP
ajssms-487	67	41	their	their	PRON
ajssms-487	67	42	accounting	accounting	NOUN
ajssms-487	67	43	numbers	number	NOUN
ajssms-487	67	44	.	.	PUNCT
ajssms-487	68	1	following	follow	VERB
ajssms-487	68	2	shamki	shamki	NOUN
ajssms-487	68	3	(	(	PUNCT
ajssms-487	68	4	2013	2013	NUM
ajssms-487	68	5	)	)	PUNCT
ajssms-487	68	6	and	and	CCONJ
ajssms-487	68	7	shamki	shamki	NOUN
ajssms-487	68	8	and	and	CCONJ
ajssms-487	68	9	abdul	abdul	PROPN
ajssms-487	68	10	rahman	rahman	PROPN
ajssms-487	68	11	(	(	PUNCT
ajssms-487	68	12	2013	2013	NUM
ajssms-487	68	13	)	)	PUNCT
ajssms-487	68	14	we	we	PRON
ajssms-487	68	15	measure	measure	VERB
ajssms-487	68	16	companies	company	NOUN
ajssms-487	68	17	size	size	VERB
ajssms-487	68	18	by	by	ADP
ajssms-487	68	19	the	the	DET
ajssms-487	68	20	logarithm	logarithm	NOUN
ajssms-487	68	21	of	of	ADP
ajssms-487	68	22	total	total	ADJ
ajssms-487	68	23	assets	asset	NOUN
ajssms-487	68	24	and	and	CCONJ
ajssms-487	68	25	their	their	PRON
ajssms-487	68	26	leverage	leverage	NOUN
ajssms-487	68	27	by	by	ADP
ajssms-487	68	28	debt	debt	NOUN
ajssms-487	68	29	to	to	ADP
ajssms-487	68	30	total	total	ADJ
ajssms-487	68	31	assets	asset	NOUN
ajssms-487	68	32	ratio	ratio	NOUN
ajssms-487	68	33	.	.	PUNCT
ajssms-487	69	1	industry	industry	NOUN
ajssms-487	69	2	type	type	NOUN
ajssms-487	69	3	with	with	ADP
ajssms-487	69	4	three	three	NUM
ajssms-487	69	5	accounting	accounting	NOUN
ajssms-487	69	6	variables	variable	NOUN
ajssms-487	69	7	namely	namely	ADV
ajssms-487	69	8	earnings	earning	NOUN
ajssms-487	69	9	,	,	PUNCT
ajssms-487	69	10	book	book	NOUN
ajssms-487	69	11	value	value	NOUN
ajssms-487	69	12	of	of	ADP
ajssms-487	69	13	equity	equity	NOUN
ajssms-487	69	14	and	and	CCONJ
ajssms-487	69	15	operating	operate	VERB
ajssms-487	69	16	cash	cash	NOUN
ajssms-487	69	17	flows	flow	NOUN
ajssms-487	69	18	are	be	AUX
ajssms-487	69	19	linked	link	VERB
ajssms-487	69	20	to	to	ADP
ajssms-487	69	21	three	three	NUM
ajssms-487	69	22	different	different	ADJ
ajssms-487	69	23	measures	measure	NOUN
ajssms-487	69	24	for	for	ADP
ajssms-487	69	25	security	security	NOUN
ajssms-487	69	26	price	price	NOUN
ajssms-487	69	27	after	after	ADP
ajssms-487	69	28	controlling	control	VERB
ajssms-487	69	29	company	company	NOUN
ajssms-487	69	30	’s	’s	PART
ajssms-487	69	31	size	size	NOUN
ajssms-487	69	32	and	and	CCONJ
ajssms-487	69	33	leverage	leverage	NOUN
ajssms-487	69	34	and	and	CCONJ
ajssms-487	69	35	diagramed	diagram	VERB
ajssms-487	69	36	as	as	ADP
ajssms-487	69	37	our	our	PRON
ajssms-487	69	38	framework	framework	NOUN
ajssms-487	69	39	in	in	ADP
ajssms-487	69	40	figure	figure	NOUN
ajssms-487	69	41	1	1	NUM
ajssms-487	69	42	.	.	PUNCT
ajssms-487	70	1	figure-1	figure-1	PROPN
ajssms-487	70	2	.	.	PUNCT
ajssms-487	71	1	conceptual	conceptual	ADJ
ajssms-487	71	2	framework	framework	NOUN
ajssms-487	71	3	3	3	X
ajssms-487	71	4	.	.	X
ajssms-487	71	5	jordanian	jordanian	ADJ
ajssms-487	71	6	accounting	accounting	NOUN
ajssms-487	71	7	environment	environment	NOUN
ajssms-487	71	8	several	several	ADJ
ajssms-487	71	9	reasons	reason	NOUN
ajssms-487	71	10	have	have	AUX
ajssms-487	71	11	been	be	AUX
ajssms-487	71	12	taken	take	VERB
ajssms-487	71	13	in	in	ADP
ajssms-487	71	14	consideration	consideration	NOUN
ajssms-487	71	15	when	when	SCONJ
ajssms-487	71	16	choosing	choose	VERB
ajssms-487	71	17	jordanian	jordanian	ADJ
ajssms-487	71	18	companies	company	NOUN
ajssms-487	71	19	as	as	ADP
ajssms-487	71	20	our	our	PRON
ajssms-487	71	21	sample	sample	NOUN
ajssms-487	71	22	.	.	PUNCT
ajssms-487	72	1	since	since	SCONJ
ajssms-487	72	2	jordan	jordan	PROPN
ajssms-487	72	3	has	have	VERB
ajssms-487	72	4	long	long	ADJ
ajssms-487	72	5	period	period	NOUN
ajssms-487	72	6	stability	stability	NOUN
ajssms-487	72	7	in	in	ADP
ajssms-487	72	8	accounting	accounting	NOUN
ajssms-487	72	9	policies	policy	NOUN
ajssms-487	72	10	and	and	CCONJ
ajssms-487	72	11	practices	practice	NOUN
ajssms-487	72	12	(	(	PUNCT
ajssms-487	72	13	jordan	jordan	PROPN
ajssms-487	72	14	central	central	PROPN
ajssms-487	72	15	bank	bank	PROPN
ajssms-487	72	16	,	,	PUNCT
ajssms-487	72	17	2013	2013	NUM
ajssms-487	72	18	)	)	PUNCT
ajssms-487	72	19	which	which	PRON
ajssms-487	72	20	might	might	AUX
ajssms-487	72	21	increase	increase	VERB
ajssms-487	72	22	the	the	DET
ajssms-487	72	23	reliability	reliability	NOUN
ajssms-487	72	24	of	of	ADP
ajssms-487	72	25	the	the	DET
ajssms-487	72	26	results	result	NOUN
ajssms-487	72	27	,	,	PUNCT
ajssms-487	72	28	the	the	DET
ajssms-487	72	29	current	current	ADJ
ajssms-487	72	30	paper	paper	NOUN
ajssms-487	72	31	adds	add	VERB
ajssms-487	72	32	confident	confident	ADJ
ajssms-487	72	33	evidence	evidence	NOUN
ajssms-487	72	34	to	to	ADP
ajssms-487	72	35	the	the	DET
ajssms-487	72	36	valuation	valuation	NOUN
ajssms-487	72	37	research	research	NOUN
ajssms-487	72	38	in	in	ADP
ajssms-487	72	39	this	this	DET
ajssms-487	72	40	country	country	NOUN
ajssms-487	72	41	.	.	PUNCT
ajssms-487	73	1	this	this	DET
ajssms-487	73	2	paper	paper	NOUN
ajssms-487	73	3	enriches	enrich	VERB
ajssms-487	73	4	the	the	DET
ajssms-487	73	5	limited	limited	ADJ
ajssms-487	73	6	studies	study	NOUN
ajssms-487	73	7	on	on	ADP
ajssms-487	73	8	accounting	accounting	NOUN
ajssms-487	73	9	disclosure	disclosure	NOUN
ajssms-487	73	10	in	in	ADP
ajssms-487	73	11	ase	ase	NOUN
ajssms-487	73	12	and	and	CCONJ
ajssms-487	73	13	its	its	PRON
ajssms-487	73	14	results	result	NOUN
ajssms-487	73	15	might	might	AUX
ajssms-487	73	16	cover	cover	VERB
ajssms-487	73	17	the	the	DET
ajssms-487	73	18	needs	need	NOUN
ajssms-487	73	19	of	of	ADP
ajssms-487	73	20	financial	financial	ADJ
ajssms-487	73	21	statements	statement	NOUN
ajssms-487	73	22	users	user	NOUN
ajssms-487	73	23	regarding	regard	VERB
ajssms-487	73	24	the	the	DET
ajssms-487	73	25	accounting	accounting	NOUN
ajssms-487	73	26	numbers	number	NOUN
ajssms-487	73	27	that	that	PRON
ajssms-487	73	28	are	be	AUX
ajssms-487	73	29	influenced	influence	VERB
ajssms-487	73	30	by	by	ADP
ajssms-487	73	31	the	the	DET
ajssms-487	73	32	changeable	changeable	ADJ
ajssms-487	73	33	economic	economic	ADJ
ajssms-487	73	34	and	and	CCONJ
ajssms-487	73	35	technologies	technology	NOUN
ajssms-487	73	36	.	.	PUNCT
ajssms-487	74	1	many	many	ADJ
ajssms-487	74	2	important	important	ADJ
ajssms-487	74	3	economic	economic	ADJ
ajssms-487	74	4	developments	development	NOUN
ajssms-487	74	5	have	have	AUX
ajssms-487	74	6	been	be	AUX
ajssms-487	74	7	occurred	occur	VERB
ajssms-487	74	8	in	in	ADP
ajssms-487	74	9	ase	ase	NOUN
ajssms-487	74	10	within	within	ADP
ajssms-487	74	11	2004	2004	NUM
ajssms-487	74	12	-	-	SYM
ajssms-487	74	13	2013	2013	NUM
ajssms-487	74	14	.	.	PUNCT
ajssms-487	75	1	in	in	ADP
ajssms-487	75	2	million	million	NUM
ajssms-487	75	3	jordanian	jordanian	ADJ
ajssms-487	75	4	dinars	dinar	NOUN
ajssms-487	76	1	,	,	PUNCT
ajssms-487	76	2	the	the	DET
ajssms-487	76	3	market	market	NOUN
ajssms-487	76	4	capitalization	capitalization	NOUN
ajssms-487	76	5	has	have	AUX
ajssms-487	76	6	grew	grow	VERB
ajssms-487	76	7	from	from	ADP
ajssms-487	76	8	13033.8	13033.8	NUM
ajssms-487	76	9	to	to	ADP
ajssms-487	76	10	18233.5	18233.5	NUM
ajssms-487	76	11	,	,	PUNCT
ajssms-487	76	12	value	value	NOUN
ajssms-487	76	13	traded	trade	VERB
ajssms-487	76	14	revolves	revolve	NOUN
ajssms-487	76	15	between	between	ADP
ajssms-487	76	16	3793.2	3793.2	NUM
ajssms-487	76	17	and	and	CCONJ
ajssms-487	76	18	3027.3	3027.3	NUM
ajssms-487	76	19	,	,	PUNCT
ajssms-487	76	20	average	average	ADJ
ajssms-487	76	21	daily	daily	ADJ
ajssms-487	76	22	trading	trading	NOUN
ajssms-487	76	23	between	between	ADP
ajssms-487	76	24	15.4	15.4	NUM
ajssms-487	76	25	and	and	CCONJ
ajssms-487	76	26	12.4	12.4	NUM
ajssms-487	76	27	,	,	PUNCT
ajssms-487	76	28	number	number	NOUN
ajssms-487	76	29	of	of	ADP
ajssms-487	76	30	transactions	transaction	NOUN
ajssms-487	76	31	between	between	ADP
ajssms-487	76	32	1178.1	1178.1	NUM
ajssms-487	76	33	and	and	CCONJ
ajssms-487	76	34	1074.4	1074.4	NUM
ajssms-487	76	35	(	(	PUNCT
ajssms-487	76	36	thousand	thousand	NUM
ajssms-487	76	37	)	)	PUNCT
ajssms-487	76	38	and	and	CCONJ
ajssms-487	76	39	the	the	DET
ajssms-487	76	40	number	number	NOUN
ajssms-487	76	41	of	of	ADP
ajssms-487	76	42	companies	company	NOUN
ajssms-487	76	43	grew	grow	VERB
ajssms-487	76	44	up	up	ADP
ajssms-487	76	45	from	from	ADP
ajssms-487	76	46	192	192	NUM
ajssms-487	76	47	to	to	ADP
ajssms-487	76	48	240	240	NUM
ajssms-487	76	49	(	(	PUNCT
ajssms-487	76	50	jsc	jsc	PROPN
ajssms-487	76	51	,	,	PUNCT
ajssms-487	76	52	2014	2014	NUM
ajssms-487	76	53	)	)	PUNCT
ajssms-487	76	54	.	.	PUNCT
ajssms-487	77	1	ase	ase	PROPN
ajssms-487	77	2	services	service	NOUN
ajssms-487	77	3	and	and	CCONJ
ajssms-487	77	4	manufacturing	manufacturing	NOUN
ajssms-487	77	5	sectors	sector	NOUN
ajssms-487	77	6	frequency	frequency	NOUN
ajssms-487	77	7	and	and	CCONJ
ajssms-487	77	8	percentage	percentage	NOUN
ajssms-487	77	9	within	within	ADP
ajssms-487	77	10	the	the	DET
ajssms-487	77	11	researched	research	VERB
ajssms-487	77	12	period	period	NOUN
ajssms-487	77	13	are	be	AUX
ajssms-487	77	14	summarized	summarize	VERB
ajssms-487	77	15	in	in	ADP
ajssms-487	77	16	table	table	NOUN
ajssms-487	77	17	2	2	NUM
ajssms-487	77	18	.	.	PUNCT
ajssms-487	77	19	as	as	SCONJ
ajssms-487	77	20	shown	show	VERB
ajssms-487	77	21	in	in	ADP
ajssms-487	77	22	table	table	NOUN
ajssms-487	77	23	2	2	NUM
ajssms-487	77	24	and	and	CCONJ
ajssms-487	77	25	according	accord	VERB
ajssms-487	77	26	to	to	ADP
ajssms-487	77	27	ase	ase	NOUN
ajssms-487	77	28	annual	annual	ADJ
ajssms-487	77	29	reports	report	NOUN
ajssms-487	77	30	,	,	PUNCT
ajssms-487	77	31	while	while	SCONJ
ajssms-487	77	32	ase	ase	PROPN
ajssms-487	77	33	listed	list	VERB
ajssms-487	77	34	2	2	NUM
ajssms-487	77	35	new	new	ADJ
ajssms-487	77	36	companies	company	NOUN
ajssms-487	77	37	,	,	PUNCT
ajssms-487	77	38	32	32	NUM
ajssms-487	77	39	companies	company	NOUN
ajssms-487	77	40	has	have	AUX
ajssms-487	77	41	been	be	AUX
ajssms-487	77	42	delisted	delist	VERB
ajssms-487	77	43	in	in	ADP
ajssms-487	77	44	2011from	2011from	NUM
ajssms-487	77	45	this	this	DET
ajssms-487	77	46	market	market	NOUN
ajssms-487	77	47	as	as	ADP
ajssms-487	77	48	a	a	DET
ajssms-487	77	49	result	result	NOUN
ajssms-487	77	50	of	of	ADP
ajssms-487	77	51	the	the	DET
ajssms-487	77	52	amendment	amendment	NOUN
ajssms-487	77	53	of	of	ADP
ajssms-487	77	54	listing	list	VERB
ajssms-487	77	55	securities	security	NOUN
ajssms-487	77	56	directives	directive	NOUN
ajssms-487	77	57	in	in	ADP
ajssms-487	77	58	ase	ase	PROPN
ajssms-487	77	59	,	,	PUNCT
ajssms-487	77	60	which	which	PRON
ajssms-487	77	61	resulted	result	VERB
ajssms-487	77	62	in	in	ADP
ajssms-487	77	63	delisting	delist	VERB
ajssms-487	77	64	the	the	DET
ajssms-487	77	65	shares	share	NOUN
ajssms-487	77	66	of	of	ADP
ajssms-487	77	67	companies	company	NOUN
ajssms-487	77	68	subjected	subject	VERB
ajssms-487	77	69	to	to	ADP
ajssms-487	77	70	mandatory	mandatory	ADJ
ajssms-487	77	71	liquidation	liquidation	NOUN
ajssms-487	77	72	upon	upon	SCONJ
ajssms-487	77	73	a	a	DET
ajssms-487	77	74	court	court	NOUN
ajssms-487	77	75	sentence	sentence	NOUN
ajssms-487	77	76	,	,	PUNCT
ajssms-487	77	77	and	and	CCONJ
ajssms-487	77	78	the	the	DET
ajssms-487	77	79	companies	company	NOUN
ajssms-487	77	80	whose	whose	DET
ajssms-487	77	81	general	general	ADJ
ajssms-487	77	82	assemblies	assembly	NOUN
ajssms-487	77	83	have	have	AUX
ajssms-487	77	84	approved	approve	VERB
ajssms-487	77	85	the	the	DET
ajssms-487	77	86	acceptance	acceptance	NOUN
ajssms-487	77	87	of	of	ADP
ajssms-487	77	88	its	its	PRON
ajssms-487	77	89	voluntary	voluntary	ADJ
ajssms-487	77	90	liquidation	liquidation	NOUN
ajssms-487	77	91	,	,	PUNCT
ajssms-487	77	92	in	in	ADP
ajssms-487	77	93	addition	addition	NOUN
ajssms-487	77	94	to	to	ADP
ajssms-487	77	95	delisting	delist	VERB
ajssms-487	77	96	the	the	DET
ajssms-487	77	97	companies	company	NOUN
ajssms-487	77	98	that	that	PRON
ajssms-487	77	99	were	be	AUX
ajssms-487	77	100	suspended	suspend	VERB
ajssms-487	77	101	from	from	ADP
ajssms-487	77	102	trading	trade	VERB
ajssms-487	77	103	for	for	ADP
ajssms-487	77	104	a	a	DET
ajssms-487	77	105	period	period	NOUN
ajssms-487	77	106	that	that	PRON
ajssms-487	77	107	exceeded	exceed	VERB
ajssms-487	77	108	two	two	NUM
ajssms-487	77	109	years	year	NOUN
ajssms-487	77	110	.	.	PUNCT
ajssms-487	78	1	one	one	NUM
ajssms-487	78	2	-	-	PUNCT
ajssms-487	78	3	third	third	NOUN
ajssms-487	78	4	of	of	ADP
ajssms-487	78	5	jordan	jordan	PROPN
ajssms-487	78	6	's	's	PART
ajssms-487	78	7	rapid	rapid	ADJ
ajssms-487	78	8	economic	economic	ADJ
ajssms-487	78	9	growth	growth	NOUN
ajssms-487	78	10	is	be	AUX
ajssms-487	78	11	addressed	address	VERB
ajssms-487	78	12	to	to	ADP
ajssms-487	78	13	the	the	DET
ajssms-487	78	14	manufacturing	manufacturing	NOUN
ajssms-487	78	15	sector	sector	NOUN
ajssms-487	78	16	indicating	indicate	VERB
ajssms-487	78	17	that	that	SCONJ
ajssms-487	78	18	this	this	DET
ajssms-487	78	19	sector	sector	NOUN
ajssms-487	78	20	plays	play	VERB
ajssms-487	78	21	a	a	DET
ajssms-487	78	22	major	major	ADJ
ajssms-487	78	23	role	role	NOUN
ajssms-487	78	24	in	in	ADP
ajssms-487	78	25	jordanian	jordanian	ADJ
ajssms-487	78	26	economy	economy	NOUN
ajssms-487	78	27	.	.	PUNCT
ajssms-487	79	1	this	this	PRON
ajssms-487	79	2	might	might	AUX
ajssms-487	79	3	explain	explain	VERB
ajssms-487	79	4	how	how	SCONJ
ajssms-487	79	5	the	the	DET
ajssms-487	79	6	gross	gross	ADJ
ajssms-487	79	7	domestic	domestic	ADJ
ajssms-487	79	8	product	product	NOUN
ajssms-487	79	9	growth	growth	NOUN
ajssms-487	79	10	of	of	ADP
ajssms-487	79	11	35	35	NUM
ajssms-487	79	12	%	%	NOUN
ajssms-487	79	13	in	in	ADP
ajssms-487	79	14	the	the	DET
ajssms-487	79	15	1970s	1970	NOUN
ajssms-487	79	16	has	have	AUX
ajssms-487	79	17	doubled	double	VERB
ajssms-487	79	18	in	in	ADP
ajssms-487	79	19	the	the	DET
ajssms-487	79	20	last	last	ADJ
ajssms-487	79	21	two	two	NUM
ajssms-487	79	22	decades	decade	NOUN
ajssms-487	79	23	.	.	PUNCT
ajssms-487	80	1	asian	asian	ADJ
ajssms-487	80	2	journal	journal	NOUN
ajssms-487	80	3	of	of	ADP
ajssms-487	80	4	social	social	ADJ
ajssms-487	80	5	sciences	sciences	PROPN
ajssms-487	80	6	and	and	CCONJ
ajssms-487	80	7	management	management	NOUN
ajssms-487	80	8	studies	study	NOUN
ajssms-487	80	9	,	,	PUNCT
ajssms-487	80	10	2016	2016	NUM
ajssms-487	80	11	,	,	PUNCT
ajssms-487	80	12	3(3	3(3	NUM
ajssms-487	80	13	):	):	PUNCT
ajssms-487	80	14	191	191	NUM
ajssms-487	80	15	-	-	SYM
ajssms-487	80	16	197	197	NUM
ajssms-487	80	17	194	194	NUM
ajssms-487	80	18	table-2	table-2	NUM
ajssms-487	80	19	.	.	PUNCT
ajssms-487	80	20	research	research	NOUN
ajssms-487	80	21	populations	population	NOUN
ajssms-487	80	22	’	'	PUNCT
ajssms-487	80	23	frequency	frequency	NOUN
ajssms-487	80	24	and	and	CCONJ
ajssms-487	80	25	percentage	percentage	NOUN
ajssms-487	80	26	in	in	ADP
ajssms-487	80	27	ase	ase	PROPN
ajssms-487	80	28	yrs	yrs	PROPN
ajssms-487	80	29	.	.	PUNCT
ajssms-487	81	1	total	total	ADJ
ajssms-487	81	2	number	number	NOUN
ajssms-487	81	3	in	in	ADP
ajssms-487	81	4	ase	ase	PROPN
ajssms-487	81	5	1	1	NUM
ajssms-487	81	6	srv	srv	PROPN
ajssms-487	81	7	mnf	mnf	NOUN
ajssms-487	81	8	srv	srv	NOUN
ajssms-487	81	9	and	and	CCONJ
ajssms-487	81	10	mnf	mnf	NOUN
ajssms-487	81	11	no	no	NOUN
ajssms-487	81	12	.	.	NOUN
ajssms-487	81	13	2	2	NUM
ajssms-487	81	14	%	%	NOUN
ajssms-487	81	15	3	3	NUM
ajssms-487	81	16	(	(	PUNCT
ajssms-487	81	17	2/1	2/1	NUM
ajssms-487	81	18	)	)	PUNCT
ajssms-487	81	19	no	no	NOUN
ajssms-487	81	20	.	.	NOUN
ajssms-487	81	21	4	4	NUM
ajssms-487	81	22	%	%	NOUN
ajssms-487	81	23	5	5	NUM
ajssms-487	81	24	(	(	PUNCT
ajssms-487	81	25	4/1	4/1	NUM
ajssms-487	81	26	)	)	PUNCT
ajssms-487	82	1	no	no	INTJ
ajssms-487	82	2	.	.	NOUN
ajssms-487	82	3	6	6	NUM
ajssms-487	82	4	(	(	PUNCT
ajssms-487	82	5	2	2	NUM
ajssms-487	82	6	+	+	NOUN
ajssms-487	82	7	4	4	NUM
ajssms-487	82	8	)	)	PUNCT
ajssms-487	82	9	%	%	NOUN
ajssms-487	82	10	7	7	NUM
ajssms-487	82	11	(	(	PUNCT
ajssms-487	82	12	6/1	6/1	NUM
ajssms-487	82	13	)	)	PUNCT
ajssms-487	82	14	2004	2004	NUM
ajssms-487	82	15	192	192	NUM
ajssms-487	82	16	66	66	NUM
ajssms-487	82	17	34	34	NUM
ajssms-487	82	18	84	84	NUM
ajssms-487	82	19	44	44	NUM
ajssms-487	82	20	150	150	NUM
ajssms-487	82	21	78	78	NUM
ajssms-487	82	22	2005	2005	NUM
ajssms-487	82	23	201	201	NUM
ajssms-487	82	24	73	73	NUM
ajssms-487	82	25	36	36	NUM
ajssms-487	82	26	87	87	NUM
ajssms-487	82	27	43	43	NUM
ajssms-487	82	28	160	160	NUM
ajssms-487	82	29	79	79	NUM
ajssms-487	82	30	2006	2006	NUM
ajssms-487	82	31	227	227	NUM
ajssms-487	82	32	95	95	NUM
ajssms-487	82	33	42	42	NUM
ajssms-487	82	34	88	88	NUM
ajssms-487	82	35	39	39	NUM
ajssms-487	82	36	183	183	NUM
ajssms-487	82	37	81	81	NUM
ajssms-487	82	38	2007	2007	NUM
ajssms-487	82	39	245	245	NUM
ajssms-487	82	40	110	110	NUM
ajssms-487	82	41	45	45	NUM
ajssms-487	82	42	90	90	NUM
ajssms-487	82	43	37	37	NUM
ajssms-487	82	44	200	200	NUM
ajssms-487	82	45	82	82	NUM
ajssms-487	82	46	2008	2008	NUM
ajssms-487	82	47	262	262	NUM
ajssms-487	82	48	121	121	NUM
ajssms-487	82	49	46	46	NUM
ajssms-487	82	50	96	96	NUM
ajssms-487	82	51	37	37	NUM
ajssms-487	82	52	217	217	NUM
ajssms-487	82	53	83	83	NUM
ajssms-487	82	54	2009	2009	NUM
ajssms-487	82	55	272	272	NUM
ajssms-487	82	56	129	129	NUM
ajssms-487	82	57	47	47	NUM
ajssms-487	82	58	95	95	NUM
ajssms-487	82	59	35	35	NUM
ajssms-487	82	60	224	224	NUM
ajssms-487	82	61	82	82	NUM
ajssms-487	82	62	2010	2010	NUM
ajssms-487	82	63	277	277	NUM
ajssms-487	82	64	133	133	NUM
ajssms-487	82	65	48	48	NUM
ajssms-487	82	66	96	96	NUM
ajssms-487	82	67	35	35	NUM
ajssms-487	82	68	229	229	NUM
ajssms-487	82	69	83	83	NUM
ajssms-487	82	70	2011	2011	NUM
ajssms-487	82	71	247	247	NUM
ajssms-487	82	72	118	118	NUM
ajssms-487	82	73	48	48	NUM
ajssms-487	82	74	80	80	NUM
ajssms-487	82	75	32	32	NUM
ajssms-487	82	76	198	198	NUM
ajssms-487	82	77	80	80	NUM
ajssms-487	82	78	2012	2012	NUM
ajssms-487	82	79	243	243	NUM
ajssms-487	82	80	115	115	NUM
ajssms-487	82	81	47	47	NUM
ajssms-487	82	82	69	69	NUM
ajssms-487	82	83	28	28	NUM
ajssms-487	82	84	184	184	NUM
ajssms-487	82	85	75	75	NUM
ajssms-487	82	86	2013	2013	NUM
ajssms-487	82	87	240	240	NUM
ajssms-487	82	88	114	114	NUM
ajssms-487	82	89	48	48	NUM
ajssms-487	82	90	68	68	NUM
ajssms-487	82	91	28	28	NUM
ajssms-487	82	92	182	182	NUM
ajssms-487	82	93	76	76	NUM
ajssms-487	82	94	resources	resource	NOUN
ajssms-487	82	95	:	:	PUNCT
ajssms-487	82	96	annual	annual	ADJ
ajssms-487	82	97	reports	report	NOUN
ajssms-487	82	98	of	of	ADP
ajssms-487	82	99	ase	ase	NOUN
ajssms-487	82	100	and	and	CCONJ
ajssms-487	82	101	jsc	jsc	PROPN
ajssms-487	82	102	for	for	ADP
ajssms-487	82	103	2004	2004	NUM
ajssms-487	82	104	to	to	ADP
ajssms-487	82	105	2013	2013	NUM
ajssms-487	82	106	srv	srv	PROPN
ajssms-487	82	107	:	:	PUNCT
ajssms-487	82	108	services	service	NOUN
ajssms-487	82	109	companies	company	NOUN
ajssms-487	82	110	.	.	PUNCT
ajssms-487	83	1	mnf	mnf	NOUN
ajssms-487	83	2	:	:	PUNCT
ajssms-487	83	3	manufacturing	manufacturing	NOUN
ajssms-487	83	4	companies	company	NOUN
ajssms-487	83	5	.	.	PUNCT
ajssms-487	84	1	despite	despite	SCONJ
ajssms-487	84	2	this	this	DET
ajssms-487	84	3	growth	growth	NOUN
ajssms-487	84	4	,	,	PUNCT
ajssms-487	84	5	services	service	NOUN
ajssms-487	84	6	sector	sector	NOUN
ajssms-487	84	7	’s	’s	PART
ajssms-487	84	8	stock	stock	NOUN
ajssms-487	84	9	was	be	AUX
ajssms-487	84	10	even	even	ADV
ajssms-487	84	11	higher	high	ADJ
ajssms-487	84	12	than	than	ADP
ajssms-487	84	13	that	that	PRON
ajssms-487	84	14	of	of	ADP
ajssms-487	84	15	manufacturing	manufacture	VERB
ajssms-487	84	16	sector	sector	NOUN
ajssms-487	84	17	due	due	ADP
ajssms-487	84	18	to	to	ADP
ajssms-487	84	19	the	the	DET
ajssms-487	84	20	increased	increase	VERB
ajssms-487	84	21	activity	activity	NOUN
ajssms-487	84	22	in	in	ADP
ajssms-487	84	23	the	the	DET
ajssms-487	84	24	real	real	ADJ
ajssms-487	84	25	estate	estate	NOUN
ajssms-487	84	26	market	market	NOUN
ajssms-487	84	27	(	(	PUNCT
ajssms-487	84	28	alakra	alakra	NOUN
ajssms-487	84	29	et	et	PROPN
ajssms-487	84	30	al	al	PROPN
ajssms-487	84	31	.	.	PROPN
ajssms-487	84	32	,	,	PUNCT
ajssms-487	84	33	2009	2009	NUM
ajssms-487	84	34	)	)	PUNCT
ajssms-487	84	35	.	.	PUNCT
ajssms-487	85	1	4	4	X
ajssms-487	85	2	.	.	X
ajssms-487	85	3	hypothesis	hypothesis	NOUN
ajssms-487	85	4	development	development	NOUN
ajssms-487	85	5	and	and	CCONJ
ajssms-487	85	6	models	model	VERB
ajssms-487	85	7	the	the	DET
ajssms-487	85	8	paper	paper	NOUN
ajssms-487	85	9	attempts	attempt	VERB
ajssms-487	85	10	to	to	PART
ajssms-487	85	11	determine	determine	VERB
ajssms-487	85	12	whether	whether	SCONJ
ajssms-487	85	13	the	the	DET
ajssms-487	85	14	earnings	earning	NOUN
ajssms-487	85	15	,	,	PUNCT
ajssms-487	85	16	book	book	NOUN
ajssms-487	85	17	value	value	NOUN
ajssms-487	85	18	and	and	CCONJ
ajssms-487	85	19	cash	cash	NOUN
ajssms-487	85	20	flows	flow	NOUN
ajssms-487	85	21	relevance	relevance	NOUN
ajssms-487	85	22	has	have	AUX
ajssms-487	85	23	been	be	AUX
ajssms-487	85	24	impacted	impact	VERB
ajssms-487	85	25	by	by	ADP
ajssms-487	85	26	the	the	DET
ajssms-487	85	27	industry	industry	NOUN
ajssms-487	85	28	type	type	NOUN
ajssms-487	85	29	and	and	CCONJ
ajssms-487	85	30	which	which	DET
ajssms-487	85	31	security	security	NOUN
ajssms-487	85	32	price	price	NOUN
ajssms-487	85	33	among	among	ADP
ajssms-487	85	34	its	its	PRON
ajssms-487	85	35	three	three	NUM
ajssms-487	85	36	selected	select	VERB
ajssms-487	85	37	measures	measure	NOUN
ajssms-487	85	38	could	could	AUX
ajssms-487	85	39	be	be	AUX
ajssms-487	85	40	the	the	DET
ajssms-487	85	41	dependable	dependable	ADJ
ajssms-487	85	42	one	one	NOUN
ajssms-487	85	43	in	in	ADP
ajssms-487	85	44	presenting	present	VERB
ajssms-487	85	45	this	this	DET
ajssms-487	85	46	value	value	NOUN
ajssms-487	85	47	.	.	PUNCT
ajssms-487	86	1	in	in	ADP
ajssms-487	86	2	jordan	jordan	PROPN
ajssms-487	86	3	,	,	PUNCT
ajssms-487	86	4	services	service	NOUN
ajssms-487	86	5	sector	sector	NOUN
ajssms-487	86	6	is	be	AUX
ajssms-487	86	7	larger	large	ADJ
ajssms-487	86	8	in	in	ADP
ajssms-487	86	9	number	number	NOUN
ajssms-487	86	10	of	of	ADP
ajssms-487	86	11	companies	company	NOUN
ajssms-487	86	12	table	table	VERB
ajssms-487	86	13	2	2	NUM
ajssms-487	86	14	and	and	CCONJ
ajssms-487	86	15	total	total	ADJ
ajssms-487	86	16	shareholders	shareholder	NOUN
ajssms-487	86	17	’	'	PUNCT
ajssms-487	86	18	equity	equity	NOUN
ajssms-487	86	19	and	and	CCONJ
ajssms-487	86	20	greater	great	ADJ
ajssms-487	86	21	in	in	ADP
ajssms-487	86	22	total	total	ADJ
ajssms-487	86	23	number	number	NOUN
ajssms-487	86	24	of	of	ADP
ajssms-487	86	25	shares	share	NOUN
ajssms-487	86	26	traded	trade	VERB
ajssms-487	86	27	and	and	CCONJ
ajssms-487	86	28	their	their	PRON
ajssms-487	86	29	values	value	NOUN
ajssms-487	86	30	than	than	ADP
ajssms-487	86	31	those	those	DET
ajssms-487	86	32	manufacturing	manufacturing	NOUN
ajssms-487	86	33	sector	sector	NOUN
ajssms-487	86	34	(	(	PUNCT
ajssms-487	86	35	amman	amman	PROPN
ajssms-487	86	36	stocks	stocks	PROPN
ajssms-487	86	37	exchange	exchange	PROPN
ajssms-487	86	38	(	(	PUNCT
ajssms-487	86	39	ase	ase	NOUN
ajssms-487	86	40	)	)	PUNCT
ajssms-487	86	41	,	,	PUNCT
ajssms-487	86	42	2010	2010	NUM
ajssms-487	86	43	)	)	PUNCT
ajssms-487	86	44	.	.	PUNCT
ajssms-487	87	1	therefore	therefore	ADV
ajssms-487	87	2	,	,	PUNCT
ajssms-487	87	3	the	the	DET
ajssms-487	87	4	paper	paper	NOUN
ajssms-487	87	5	hypothesizes	hypothesize	VERB
ajssms-487	87	6	the	the	DET
ajssms-487	87	7	impact	impact	NOUN
ajssms-487	87	8	of	of	ADP
ajssms-487	87	9	industry	industry	NOUN
ajssms-487	87	10	type	type	NOUN
ajssms-487	87	11	on	on	ADP
ajssms-487	87	12	accounting	accounting	NOUN
ajssms-487	87	13	numbers	number	NOUN
ajssms-487	87	14	relevance	relevance	NOUN
ajssms-487	87	15	as	as	ADP
ajssms-487	87	16	:	:	PUNCT
ajssms-487	87	17	h1	h1	NOUN
ajssms-487	87	18	:	:	PUNCT
ajssms-487	87	19	earnings	earning	NOUN
ajssms-487	87	20	,	,	PUNCT
ajssms-487	87	21	book	book	NOUN
ajssms-487	87	22	value	value	NOUN
ajssms-487	87	23	and	and	CCONJ
ajssms-487	87	24	cash	cash	NOUN
ajssms-487	87	25	flows	flow	NOUN
ajssms-487	87	26	relative	relative	ADJ
ajssms-487	87	27	to	to	ADP
ajssms-487	87	28	average	average	ADJ
ajssms-487	87	29	security	security	NOUN
ajssms-487	87	30	price	price	NOUN
ajssms-487	87	31	are	be	AUX
ajssms-487	87	32	more	more	ADV
ajssms-487	87	33	relevant	relevant	ADJ
ajssms-487	87	34	in	in	ADP
ajssms-487	87	35	services	service	NOUN
ajssms-487	87	36	than	than	ADP
ajssms-487	87	37	in	in	ADP
ajssms-487	87	38	manufacturing	manufacturing	NOUN
ajssms-487	87	39	companies	company	NOUN
ajssms-487	87	40	.	.	PUNCT
ajssms-487	88	1	h2	h2	NOUN
ajssms-487	88	2	:	:	PUNCT
ajssms-487	88	3	earnings	earning	NOUN
ajssms-487	88	4	,	,	PUNCT
ajssms-487	88	5	book	book	NOUN
ajssms-487	88	6	value	value	NOUN
ajssms-487	88	7	and	and	CCONJ
ajssms-487	88	8	cash	cash	NOUN
ajssms-487	88	9	flows	flow	NOUN
ajssms-487	88	10	relative	relative	ADJ
ajssms-487	88	11	to	to	ADP
ajssms-487	88	12	closing	close	VERB
ajssms-487	88	13	security	security	NOUN
ajssms-487	88	14	price	price	NOUN
ajssms-487	88	15	are	be	AUX
ajssms-487	88	16	more	more	ADV
ajssms-487	88	17	relevant	relevant	ADJ
ajssms-487	88	18	in	in	ADP
ajssms-487	88	19	services	service	NOUN
ajssms-487	88	20	than	than	ADP
ajssms-487	88	21	in	in	ADP
ajssms-487	88	22	manufacturing	manufacturing	NOUN
ajssms-487	88	23	companies	company	NOUN
ajssms-487	88	24	.	.	PUNCT
ajssms-487	89	1	h3	h3	NOUN
ajssms-487	89	2	:	:	PUNCT
ajssms-487	89	3	earnings	earning	NOUN
ajssms-487	89	4	,	,	PUNCT
ajssms-487	89	5	book	book	NOUN
ajssms-487	89	6	value	value	NOUN
ajssms-487	89	7	and	and	CCONJ
ajssms-487	89	8	cash	cash	NOUN
ajssms-487	89	9	flows	flow	NOUN
ajssms-487	89	10	relative	relative	ADJ
ajssms-487	89	11	to	to	ADP
ajssms-487	89	12	after	after	ADP
ajssms-487	89	13	three	three	NUM
ajssms-487	89	14	months	month	NOUN
ajssms-487	89	15	security	security	NOUN
ajssms-487	89	16	price	price	NOUN
ajssms-487	89	17	are	be	AUX
ajssms-487	89	18	more	more	ADV
ajssms-487	89	19	relevant	relevant	ADJ
ajssms-487	89	20	in	in	ADP
ajssms-487	89	21	services	service	NOUN
ajssms-487	89	22	than	than	ADP
ajssms-487	89	23	in	in	ADP
ajssms-487	89	24	manufacturing	manufacturing	NOUN
ajssms-487	89	25	companies	company	NOUN
ajssms-487	89	26	.	.	PUNCT
ajssms-487	90	1	examining	examine	VERB
ajssms-487	90	2	the	the	DET
ajssms-487	90	3	association	association	NOUN
ajssms-487	90	4	between	between	ADP
ajssms-487	90	5	accounting	accounting	NOUN
ajssms-487	90	6	numbers	number	NOUN
ajssms-487	90	7	and	and	CCONJ
ajssms-487	90	8	market	market	NOUN
ajssms-487	90	9	values	value	NOUN
ajssms-487	90	10	of	of	ADP
ajssms-487	90	11	equity	equity	NOUN
ajssms-487	90	12	such	such	ADJ
ajssms-487	90	13	as	as	ADP
ajssms-487	90	14	security	security	NOUN
ajssms-487	90	15	price	price	NOUN
ajssms-487	90	16	is	be	AUX
ajssms-487	90	17	the	the	DET
ajssms-487	90	18	main	main	ADJ
ajssms-487	90	19	objective	objective	NOUN
ajssms-487	90	20	of	of	ADP
ajssms-487	90	21	value	value	NOUN
ajssms-487	90	22	relevance	relevance	NOUN
ajssms-487	90	23	research	research	NOUN
ajssms-487	90	24	.	.	PUNCT
ajssms-487	91	1	this	this	DET
ajssms-487	91	2	association	association	NOUN
ajssms-487	91	3	is	be	AUX
ajssms-487	91	4	typically	typically	ADV
ajssms-487	91	5	examined	examine	VERB
ajssms-487	91	6	using	use	VERB
ajssms-487	91	7	regression	regression	NOUN
ajssms-487	91	8	analysis	analysis	NOUN
ajssms-487	91	9	.	.	PUNCT
ajssms-487	92	1	the	the	DET
ajssms-487	92	2	price	price	NOUN
ajssms-487	92	3	valuation	valuation	NOUN
ajssms-487	92	4	models	model	NOUN
ajssms-487	92	5	are	be	AUX
ajssms-487	92	6	used	use	VERB
ajssms-487	92	7	to	to	ADP
ajssms-487	92	8	regress	regress	ADJ
ajssms-487	92	9	security	security	NOUN
ajssms-487	92	10	price	price	NOUN
ajssms-487	92	11	on	on	ADP
ajssms-487	92	12	accounting	accounting	NOUN
ajssms-487	92	13	numbers	number	NOUN
ajssms-487	92	14	in	in	ADP
ajssms-487	92	15	value	value	NOUN
ajssms-487	92	16	relevance	relevance	NOUN
ajssms-487	92	17	literature	literature	NOUN
ajssms-487	92	18	(	(	PUNCT
ajssms-487	92	19	ely	ely	ADV
ajssms-487	92	20	and	and	CCONJ
ajssms-487	92	21	waymire	waymire	ADJ
ajssms-487	92	22	,	,	PUNCT
ajssms-487	92	23	1999	1999	NUM
ajssms-487	92	24	;	;	PUNCT
ajssms-487	92	25	francis	francis	PROPN
ajssms-487	92	26	and	and	CCONJ
ajssms-487	92	27	schipper	schipper	PROPN
ajssms-487	92	28	,	,	PUNCT
ajssms-487	92	29	1999	1999	NUM
ajssms-487	92	30	;	;	PUNCT
ajssms-487	92	31	shamki	shamki	NOUN
ajssms-487	92	32	and	and	CCONJ
ajssms-487	92	33	abdul	abdul	PROPN
ajssms-487	92	34	rahman	rahman	PROPN
ajssms-487	92	35	,	,	PUNCT
ajssms-487	92	36	2013	2013	NUM
ajssms-487	92	37	)	)	PUNCT
ajssms-487	92	38	.	.	PUNCT
ajssms-487	93	1	as	as	SCONJ
ajssms-487	93	2	done	do	VERB
ajssms-487	93	3	by	by	ADP
ajssms-487	93	4	previous	previous	ADJ
ajssms-487	93	5	value	value	NOUN
ajssms-487	93	6	relevance	relevance	NOUN
ajssms-487	93	7	studies	study	NOUN
ajssms-487	93	8	,	,	PUNCT
ajssms-487	93	9	this	this	DET
ajssms-487	93	10	study	study	NOUN
ajssms-487	93	11	examined	examine	VERB
ajssms-487	93	12	(	(	PUNCT
ajssms-487	93	13	1	1	X
ajssms-487	93	14	)	)	PUNCT
ajssms-487	93	15	how	how	SCONJ
ajssms-487	93	16	accounting	accounting	NOUN
ajssms-487	93	17	variables	variable	NOUN
ajssms-487	93	18	affect	affect	VERB
ajssms-487	93	19	security	security	NOUN
ajssms-487	93	20	price	price	NOUN
ajssms-487	93	21	,	,	PUNCT
ajssms-487	93	22	(	(	PUNCT
ajssms-487	93	23	2	2	X
ajssms-487	93	24	)	)	PUNCT
ajssms-487	93	25	how	how	SCONJ
ajssms-487	93	26	accounting	accounting	NOUN
ajssms-487	93	27	numbers	number	NOUN
ajssms-487	93	28	are	be	AUX
ajssms-487	93	29	significantly	significantly	ADV
ajssms-487	93	30	related	relate	VERB
ajssms-487	93	31	to	to	ADP
ajssms-487	93	32	security	security	NOUN
ajssms-487	93	33	price	price	NOUN
ajssms-487	93	34	or	or	CCONJ
ajssms-487	93	35	(	(	PUNCT
ajssms-487	93	36	3	3	NUM
ajssms-487	93	37	)	)	PUNCT
ajssms-487	93	38	how	how	SCONJ
ajssms-487	93	39	much	much	ADJ
ajssms-487	93	40	the	the	DET
ajssms-487	93	41	variance	variance	NOUN
ajssms-487	93	42	in	in	ADP
ajssms-487	93	43	security	security	NOUN
ajssms-487	93	44	price	price	NOUN
ajssms-487	93	45	can	can	AUX
ajssms-487	93	46	be	be	AUX
ajssms-487	93	47	explained	explain	VERB
ajssms-487	93	48	by	by	ADP
ajssms-487	93	49	the	the	DET
ajssms-487	93	50	selected	select	VERB
ajssms-487	93	51	accounting	accounting	NOUN
ajssms-487	93	52	numbers	number	NOUN
ajssms-487	93	53	to	to	PART
ajssms-487	93	54	indicate	indicate	VERB
ajssms-487	93	55	the	the	DET
ajssms-487	93	56	value	value	NOUN
ajssms-487	93	57	relevance	relevance	NOUN
ajssms-487	93	58	of	of	ADP
ajssms-487	93	59	those	those	DET
ajssms-487	93	60	numbers	number	NOUN
ajssms-487	93	61	(	(	PUNCT
ajssms-487	93	62	ely	ely	ADV
ajssms-487	93	63	and	and	CCONJ
ajssms-487	93	64	waymire	waymire	ADJ
ajssms-487	93	65	,	,	PUNCT
ajssms-487	93	66	1999	1999	NUM
ajssms-487	93	67	;	;	PUNCT
ajssms-487	93	68	francis	francis	PROPN
ajssms-487	93	69	and	and	CCONJ
ajssms-487	93	70	schipper	schipper	PROPN
ajssms-487	93	71	,	,	PUNCT
ajssms-487	93	72	1999	1999	NUM
ajssms-487	93	73	;	;	PUNCT
ajssms-487	93	74	bao	bao	PROPN
ajssms-487	93	75	and	and	CCONJ
ajssms-487	93	76	bao	bao	PROPN
ajssms-487	93	77	,	,	PUNCT
ajssms-487	93	78	2001	2001	NUM
ajssms-487	93	79	;	;	PUNCT
ajssms-487	93	80	vardavaki	vardavaki	NOUN
ajssms-487	93	81	and	and	CCONJ
ajssms-487	93	82	mylonakis	mylonakis	PROPN
ajssms-487	93	83	,	,	PUNCT
ajssms-487	93	84	2007	2007	NUM
ajssms-487	93	85	;	;	PUNCT
ajssms-487	93	86	dastgir	dastgir	NOUN
ajssms-487	93	87	and	and	CCONJ
ajssms-487	93	88	velashani	velashani	ADJ
ajssms-487	93	89	,	,	PUNCT
ajssms-487	93	90	2008	2008	NUM
ajssms-487	93	91	;	;	PUNCT
ajssms-487	93	92	gee	gee	NOUN
ajssms-487	93	93	-	-	PUNCT
ajssms-487	93	94	jung	jung	NOUN
ajssms-487	93	95	,	,	PUNCT
ajssms-487	93	96	2009	2009	NUM
ajssms-487	93	97	;	;	PUNCT
ajssms-487	93	98	shamki	shamki	NOUN
ajssms-487	93	99	and	and	CCONJ
ajssms-487	93	100	abdul	abdul	PROPN
ajssms-487	93	101	rahman	rahman	PROPN
ajssms-487	93	102	,	,	PUNCT
ajssms-487	93	103	2011	2011	NUM
ajssms-487	93	104	;	;	PUNCT
ajssms-487	93	105	shamki	shamki	NOUN
ajssms-487	93	106	,	,	PUNCT
ajssms-487	93	107	2013	2013	NUM
ajssms-487	93	108	;	;	PUNCT
ajssms-487	93	109	shamki	shamki	NOUN
ajssms-487	93	110	and	and	CCONJ
ajssms-487	93	111	abdul	abdul	PROPN
ajssms-487	93	112	rahman	rahman	PROPN
ajssms-487	93	113	,	,	PUNCT
ajssms-487	93	114	2013	2013	NUM
ajssms-487	93	115	)	)	PUNCT
ajssms-487	93	116	.	.	PUNCT
ajssms-487	94	1	the	the	DET
ajssms-487	94	2	significant	significant	ADJ
ajssms-487	94	3	level	level	NOUN
ajssms-487	94	4	of	of	ADP
ajssms-487	94	5	individual	individual	ADJ
ajssms-487	94	6	coefficient	coefficient	NOUN
ajssms-487	94	7	of	of	ADP
ajssms-487	94	8	price	price	NOUN
ajssms-487	94	9	regression	regression	NOUN
ajssms-487	94	10	model	model	NOUN
ajssms-487	94	11	can	can	AUX
ajssms-487	94	12	address	address	VERB
ajssms-487	94	13	the	the	DET
ajssms-487	94	14	first	first	ADJ
ajssms-487	94	15	and	and	CCONJ
ajssms-487	94	16	second	second	ADJ
ajssms-487	94	17	questions	question	NOUN
ajssms-487	94	18	,	,	PUNCT
ajssms-487	94	19	while	while	SCONJ
ajssms-487	94	20	by	by	ADP
ajssms-487	94	21	having	have	VERB
ajssms-487	94	22	a	a	DET
ajssms-487	94	23	look	look	NOUN
ajssms-487	94	24	at	at	ADP
ajssms-487	94	25	betas	beta	NOUN
ajssms-487	94	26	values	value	NOUN
ajssms-487	94	27	,	,	PUNCT
ajssms-487	94	28	one	one	PRON
ajssms-487	94	29	can	can	AUX
ajssms-487	94	30	immediately	immediately	ADV
ajssms-487	94	31	notice	notice	VERB
ajssms-487	94	32	which	which	PRON
ajssms-487	94	33	accounting	accounting	NOUN
ajssms-487	94	34	numbers	number	NOUN
ajssms-487	94	35	explains	explain	VERB
ajssms-487	94	36	more	more	ADV
ajssms-487	94	37	the	the	DET
ajssms-487	94	38	variation	variation	NOUN
ajssms-487	94	39	in	in	ADP
ajssms-487	94	40	the	the	DET
ajssms-487	94	41	security	security	NOUN
ajssms-487	94	42	price	price	NOUN
ajssms-487	94	43	.	.	PUNCT
ajssms-487	95	1	in	in	ADP
ajssms-487	95	2	order	order	NOUN
ajssms-487	95	3	to	to	PART
ajssms-487	95	4	test	test	VERB
ajssms-487	95	5	the	the	DET
ajssms-487	95	6	impact	impact	NOUN
ajssms-487	95	7	of	of	ADP
ajssms-487	95	8	industry	industry	NOUN
ajssms-487	95	9	type	type	NOUN
ajssms-487	95	10	on	on	ADP
ajssms-487	95	11	the	the	DET
ajssms-487	95	12	earnings	earning	NOUN
ajssms-487	95	13	,	,	PUNCT
ajssms-487	95	14	book	book	NOUN
ajssms-487	95	15	value	value	NOUN
ajssms-487	95	16	and	and	CCONJ
ajssms-487	95	17	cash	cash	NOUN
ajssms-487	95	18	flows	flow	NOUN
ajssms-487	95	19	relevance	relevance	NOUN
ajssms-487	95	20	,	,	PUNCT
ajssms-487	95	21	we	we	PRON
ajssms-487	95	22	categorized	categorize	VERB
ajssms-487	95	23	our	our	PRON
ajssms-487	95	24	companies	company	NOUN
ajssms-487	95	25	based	base	VERB
ajssms-487	95	26	on	on	ADP
ajssms-487	95	27	whether	whether	SCONJ
ajssms-487	95	28	they	they	PRON
ajssms-487	95	29	are	be	AUX
ajssms-487	95	30	in	in	ADP
ajssms-487	95	31	services	service	NOUN
ajssms-487	95	32	or	or	CCONJ
ajssms-487	95	33	manufacturing	manufacturing	NOUN
ajssms-487	95	34	sectors	sector	NOUN
ajssms-487	95	35	.	.	PUNCT
ajssms-487	96	1	since	since	SCONJ
ajssms-487	96	2	abayadeera	abayadeera	PROPN
ajssms-487	96	3	(	(	PUNCT
ajssms-487	96	4	2010	2010	NUM
ajssms-487	96	5	)	)	PUNCT
ajssms-487	96	6	interacted	interact	VERB
ajssms-487	96	7	industry	industry	NOUN
ajssms-487	96	8	type	type	NOUN
ajssms-487	96	9	with	with	ADP
ajssms-487	96	10	earnings	earning	NOUN
ajssms-487	96	11	and	and	CCONJ
ajssms-487	96	12	book	book	NOUN
ajssms-487	96	13	value	value	NOUN
ajssms-487	96	14	to	to	PART
ajssms-487	96	15	capture	capture	VERB
ajssms-487	96	16	its	its	PRON
ajssms-487	96	17	impact	impact	NOUN
ajssms-487	96	18	on	on	ADP
ajssms-487	96	19	these	these	DET
ajssms-487	96	20	accounting	accounting	NOUN
ajssms-487	96	21	variables	variable	NOUN
ajssms-487	96	22	relevance	relevance	NOUN
ajssms-487	96	23	,	,	PUNCT
ajssms-487	96	24	the	the	DET
ajssms-487	96	25	paper	paper	NOUN
ajssms-487	96	26	extends	extend	VERB
ajssms-487	96	27	her	her	PRON
ajssms-487	96	28	study	study	NOUN
ajssms-487	96	29	to	to	PART
ajssms-487	96	30	include	include	VERB
ajssms-487	96	31	cash	cash	NOUN
ajssms-487	96	32	flows	flow	NOUN
ajssms-487	96	33	.	.	PUNCT
ajssms-487	97	1	regarding	regard	VERB
ajssms-487	97	2	the	the	DET
ajssms-487	97	3	three	three	NUM
ajssms-487	97	4	security	security	NOUN
ajssms-487	97	5	price	price	NOUN
ajssms-487	97	6	measures	measure	NOUN
ajssms-487	97	7	,	,	PUNCT
ajssms-487	97	8	our	our	PRON
ajssms-487	97	9	models	model	NOUN
ajssms-487	97	10	with	with	ADP
ajssms-487	97	11	and	and	CCONJ
ajssms-487	97	12	without	without	ADP
ajssms-487	97	13	control	control	NOUN
ajssms-487	97	14	variables	variable	NOUN
ajssms-487	97	15	are	be	AUX
ajssms-487	97	16	:	:	PUNCT
ajssms-487	97	17	ap	ap	PROPN
ajssms-487	97	18	=	=	SYM
ajssms-487	97	19	μ0	μ0	PROPN
ajssms-487	97	20	+	+	CCONJ
ajssms-487	97	21	μ1	μ1	PROPN
ajssms-487	97	22	ind	ind	NOUN
ajssms-487	97	23	+	+	CCONJ
ajssms-487	97	24	μ2	μ2	NOUN
ajssms-487	97	25	e	e	NOUN
ajssms-487	98	1	+	+	CCONJ
ajssms-487	98	2	μ3	μ3	VERB
ajssms-487	98	3	e*ind	e*ind	PROPN
ajssms-487	98	4	+	+	CCONJ
ajssms-487	98	5	μ4	μ4	PROPN
ajssms-487	98	6	bv	bv	PROPN
ajssms-487	98	7	+	+	CCONJ
ajssms-487	98	8	μ5	μ5	PROPN
ajssms-487	98	9	bv*ind	bv*ind	NOUN
ajssms-487	98	10	+	+	CCONJ
ajssms-487	98	11	μ6	μ6	NOUN
ajssms-487	98	12	cf	cf	NOUN
ajssms-487	98	13	+	+	CCONJ
ajssms-487	98	14	μ7	μ7	AUX
ajssms-487	98	15	cf*ind	cf*ind	NOUN
ajssms-487	98	16	+	+	CCONJ
ajssms-487	98	17	e	e	X
ajssms-487	98	18	(	(	PUNCT
ajssms-487	98	19	1a	1a	X
ajssms-487	98	20	)	)	PUNCT
ajssms-487	98	21	ap	ap	PROPN
ajssms-487	99	1	=	=	PROPN
ajssms-487	99	2	μ0	μ0	PROPN
ajssms-487	99	3	+	+	CCONJ
ajssms-487	99	4	μ1	μ1	PROPN
ajssms-487	99	5	ind	ind	NOUN
ajssms-487	99	6	+	+	CCONJ
ajssms-487	99	7	μ2	μ2	NOUN
ajssms-487	99	8	e	e	NOUN
ajssms-487	99	9	+	+	CCONJ
ajssms-487	99	10	μ3	μ3	VERB
ajssms-487	99	11	e*ind	e*ind	PROPN
ajssms-487	99	12	+	+	CCONJ
ajssms-487	99	13	μ4	μ4	PROPN
ajssms-487	99	14	bv	bv	PROPN
ajssms-487	100	1	+	+	CCONJ
ajssms-487	100	2	μ5	μ5	PROPN
ajssms-487	100	3	bv*ind	bv*ind	NOUN
ajssms-487	100	4	+	+	CCONJ
ajssms-487	100	5	μ6	μ6	NOUN
ajssms-487	100	6	cf	cf	NOUN
ajssms-487	100	7	+	+	CCONJ
ajssms-487	100	8	μ7	μ7	NOUN
ajssms-487	100	9	cf*ind	cf*ind	NOUN
ajssms-487	100	10	+	+	CCONJ
ajssms-487	100	11	μ8	μ8	NOUN
ajssms-487	100	12	siz	siz	NOUN
ajssms-487	100	13	+	+	CCONJ
ajssms-487	100	14	μ9	μ9	PROPN
ajssms-487	100	15	lvg	lvg	PROPN
ajssms-487	100	16	+	+	CCONJ
ajssms-487	100	17	e	e	X
ajssms-487	100	18	(	(	PUNCT
ajssms-487	100	19	1b	1b	NUM
ajssms-487	100	20	)	)	PUNCT
ajssms-487	100	21	cp	cp	PROPN
ajssms-487	101	1	=	=	SYM
ajssms-487	101	2	μ0	μ0	PROPN
ajssms-487	101	3	+	+	CCONJ
ajssms-487	101	4	μ1	μ1	PROPN
ajssms-487	101	5	ind	ind	NOUN
ajssms-487	101	6	+	+	CCONJ
ajssms-487	101	7	μ2	μ2	NOUN
ajssms-487	101	8	e	e	NOUN
ajssms-487	101	9	+	+	CCONJ
ajssms-487	101	10	μ3	μ3	VERB
ajssms-487	101	11	e*ind	e*ind	PROPN
ajssms-487	101	12	+	+	CCONJ
ajssms-487	101	13	μ4	μ4	PROPN
ajssms-487	101	14	bv	bv	PROPN
ajssms-487	101	15	+	+	CCONJ
ajssms-487	101	16	μ5	μ5	PROPN
ajssms-487	101	17	bv*ind	bv*ind	NOUN
ajssms-487	101	18	+	+	CCONJ
ajssms-487	101	19	μ6	μ6	NOUN
ajssms-487	101	20	cf	cf	NOUN
ajssms-487	101	21	+	+	CCONJ
ajssms-487	101	22	μ7	μ7	AUX
ajssms-487	101	23	cf*ind	cf*ind	NOUN
ajssms-487	101	24	+	+	CCONJ
ajssms-487	101	25	e	e	X
ajssms-487	101	26	(	(	PUNCT
ajssms-487	101	27	2a	2a	NUM
ajssms-487	101	28	)	)	PUNCT
ajssms-487	102	1	cp	cp	PROPN
ajssms-487	102	2	=	=	SYM
ajssms-487	102	3	μ0	μ0	PROPN
ajssms-487	102	4	+	+	CCONJ
ajssms-487	102	5	μ1	μ1	PROPN
ajssms-487	102	6	ind	ind	NOUN
ajssms-487	102	7	+	+	CCONJ
ajssms-487	102	8	μ2	μ2	NOUN
ajssms-487	102	9	e	e	NOUN
ajssms-487	102	10	+	+	CCONJ
ajssms-487	102	11	μ3	μ3	VERB
ajssms-487	102	12	e*ind	e*ind	PROPN
ajssms-487	102	13	+	+	CCONJ
ajssms-487	102	14	μ4	μ4	PROPN
ajssms-487	102	15	bv	bv	PROPN
ajssms-487	102	16	+	+	CCONJ
ajssms-487	102	17	μ5	μ5	PROPN
ajssms-487	102	18	bv*ind	bv*ind	NOUN
ajssms-487	102	19	+	+	CCONJ
ajssms-487	102	20	μ6	μ6	NOUN
ajssms-487	102	21	cf	cf	NOUN
ajssms-487	102	22	+	+	CCONJ
ajssms-487	102	23	μ7	μ7	NOUN
ajssms-487	102	24	cf*ind	cf*ind	NOUN
ajssms-487	102	25	+	+	CCONJ
ajssms-487	102	26	μ8	μ8	NOUN
ajssms-487	102	27	siz	siz	NOUN
ajssms-487	102	28	+	+	CCONJ
ajssms-487	102	29	μ9	μ9	PROPN
ajssms-487	102	30	lvg	lvg	PROPN
ajssms-487	102	31	+	+	CCONJ
ajssms-487	102	32	e	e	X
ajssms-487	102	33	(	(	PUNCT
ajssms-487	102	34	2b	2b	NOUN
ajssms-487	102	35	)	)	PUNCT
ajssms-487	102	36	atmp	atmp	NOUN
ajssms-487	102	37	=	=	SYM
ajssms-487	102	38	μ0	μ0	PROPN
ajssms-487	102	39	+	+	CCONJ
ajssms-487	102	40	μ1	μ1	PROPN
ajssms-487	102	41	ind	ind	NOUN
ajssms-487	102	42	+	+	CCONJ
ajssms-487	102	43	μ2	μ2	NOUN
ajssms-487	102	44	e	e	NOUN
ajssms-487	102	45	+	+	CCONJ
ajssms-487	102	46	μ3	μ3	VERB
ajssms-487	102	47	e*ind	e*ind	PROPN
ajssms-487	102	48	+	+	CCONJ
ajssms-487	102	49	μ4	μ4	PROPN
ajssms-487	102	50	bv	bv	PROPN
ajssms-487	102	51	+	+	CCONJ
ajssms-487	102	52	μ5	μ5	PROPN
ajssms-487	102	53	bv*ind	bv*ind	NOUN
ajssms-487	102	54	+	+	CCONJ
ajssms-487	102	55	μ6	μ6	NOUN
ajssms-487	102	56	cf	cf	NOUN
ajssms-487	102	57	+	+	CCONJ
ajssms-487	102	58	μ7	μ7	AUX
ajssms-487	102	59	cf*ind	cf*ind	NOUN
ajssms-487	102	60	+	+	CCONJ
ajssms-487	102	61	e	e	X
ajssms-487	102	62	(	(	PUNCT
ajssms-487	102	63	3a	3a	NUM
ajssms-487	102	64	)	)	PUNCT
ajssms-487	102	65	atmp	atmp	NOUN
ajssms-487	102	66	=	=	SYM
ajssms-487	102	67	μ0	μ0	PROPN
ajssms-487	102	68	+	+	CCONJ
ajssms-487	102	69	μ1	μ1	PROPN
ajssms-487	102	70	ind	ind	NOUN
ajssms-487	102	71	+	+	CCONJ
ajssms-487	102	72	μ2	μ2	NOUN
ajssms-487	102	73	e	e	NOUN
ajssms-487	102	74	+	+	CCONJ
ajssms-487	102	75	μ3	μ3	VERB
ajssms-487	102	76	e*ind	e*ind	PROPN
ajssms-487	102	77	+	+	CCONJ
ajssms-487	102	78	μ4	μ4	PROPN
ajssms-487	102	79	bv	bv	PROPN
ajssms-487	102	80	+	+	CCONJ
ajssms-487	102	81	μ5	μ5	PROPN
ajssms-487	102	82	bv*ind	bv*ind	NOUN
ajssms-487	102	83	+	+	CCONJ
ajssms-487	102	84	μ6	μ6	NOUN
ajssms-487	102	85	cf	cf	NOUN
ajssms-487	102	86	+	+	CCONJ
ajssms-487	102	87	μ7	μ7	NOUN
ajssms-487	102	88	cf*ind	cf*ind	NOUN
ajssms-487	102	89	+	+	CCONJ
ajssms-487	102	90	μ8	μ8	NOUN
ajssms-487	102	91	siz	siz	NOUN
ajssms-487	102	92	+	+	CCONJ
ajssms-487	102	93	μ9	μ9	PROPN
ajssms-487	102	94	lvg	lvg	PROPN
ajssms-487	102	95	+	+	CCONJ
ajssms-487	102	96	e	e	X
ajssms-487	102	97	(	(	PUNCT
ajssms-487	102	98	3b	3b	NUM
ajssms-487	102	99	)	)	PUNCT
ajssms-487	102	100	where	where	SCONJ
ajssms-487	102	101	for	for	ADP
ajssms-487	102	102	a	a	DET
ajssms-487	102	103	company	company	NOUN
ajssms-487	102	104	at	at	ADP
ajssms-487	102	105	a	a	DET
ajssms-487	102	106	year	year	NOUN
ajssms-487	102	107	:	:	PUNCT
ajssms-487	102	108	ap	ap	ADJ
ajssms-487	102	109	:	:	PUNCT
ajssms-487	102	110	average	average	ADJ
ajssms-487	102	111	annual	annual	ADJ
ajssms-487	102	112	security	security	NOUN
ajssms-487	102	113	price	price	NOUN
ajssms-487	102	114	;	;	PUNCT
ajssms-487	102	115	cp	cp	NUM
ajssms-487	102	116	:	:	PUNCT
ajssms-487	102	117	annual	annual	ADJ
ajssms-487	102	118	closing	closing	NOUN
ajssms-487	102	119	security	security	NOUN
ajssms-487	102	120	price	price	NOUN
ajssms-487	102	121	;	;	PUNCT
ajssms-487	102	122	or	or	CCONJ
ajssms-487	102	123	atmp	atmp	NOUN
ajssms-487	102	124	:	:	PUNCT
ajssms-487	102	125	security	security	NOUN
ajssms-487	102	126	price	price	NOUN
ajssms-487	102	127	after	after	ADP
ajssms-487	102	128	a	a	DET
ajssms-487	102	129	three	three	NUM
ajssms-487	102	130	-	-	PUNCT
ajssms-487	102	131	month	month	NOUN
ajssms-487	102	132	period	period	NOUN
ajssms-487	102	133	following	follow	VERB
ajssms-487	102	134	the	the	DET
ajssms-487	102	135	financial	financial	ADJ
ajssms-487	102	136	year	year	NOUN
ajssms-487	102	137	-	-	PUNCT
ajssms-487	102	138	end	end	NOUN
ajssms-487	102	139	.	.	PUNCT
ajssms-487	103	1	ind	ind	NOUN
ajssms-487	103	2	:	:	PUNCT
ajssms-487	103	3	industry	industry	NOUN
ajssms-487	103	4	type	type	NOUN
ajssms-487	103	5	as	as	ADP
ajssms-487	103	6	a	a	DET
ajssms-487	103	7	dummy	dummy	ADJ
ajssms-487	103	8	variable	variable	NOUN
ajssms-487	103	9	with	with	ADP
ajssms-487	103	10	value	value	NOUN
ajssms-487	103	11	1	1	NUM
ajssms-487	103	12	for	for	ADP
ajssms-487	103	13	services	service	NOUN
ajssms-487	103	14	companies	company	NOUN
ajssms-487	103	15	,	,	PUNCT
ajssms-487	103	16	0	0	NUM
ajssms-487	103	17	otherwise	otherwise	ADV
ajssms-487	103	18	.	.	PUNCT
ajssms-487	104	1	e	e	X
ajssms-487	104	2	:	:	PUNCT
ajssms-487	104	3	earnings	earning	NOUN
ajssms-487	104	4	per	per	ADP
ajssms-487	104	5	share	share	NOUN
ajssms-487	104	6	.	.	PUNCT
ajssms-487	105	1	bv	bv	PROPN
ajssms-487	105	2	:	:	PUNCT
ajssms-487	105	3	book	book	NOUN
ajssms-487	105	4	value	value	NOUN
ajssms-487	105	5	of	of	ADP
ajssms-487	105	6	equity	equity	NOUN
ajssms-487	105	7	per	per	ADP
ajssms-487	105	8	share	share	NOUN
ajssms-487	105	9	.	.	PUNCT
ajssms-487	106	1	cf	cf	NOUN
ajssms-487	106	2	:	:	PUNCT
ajssms-487	106	3	cash	cash	NOUN
ajssms-487	106	4	flows	flow	NOUN
ajssms-487	106	5	from	from	ADP
ajssms-487	106	6	operation	operation	NOUN
ajssms-487	106	7	per	per	ADP
ajssms-487	106	8	share	share	NOUN
ajssms-487	106	9	.	.	PUNCT
ajssms-487	107	1	siz	siz	NOUN
ajssms-487	107	2	:	:	PUNCT
ajssms-487	107	3	log	log	NOUN
ajssms-487	107	4	of	of	ADP
ajssms-487	107	5	total	total	ADJ
ajssms-487	107	6	assets	asset	NOUN
ajssms-487	107	7	.	.	PUNCT
ajssms-487	108	1	asian	asian	ADJ
ajssms-487	108	2	journal	journal	PROPN
ajssms-487	108	3	of	of	ADP
ajssms-487	108	4	social	social	ADJ
ajssms-487	108	5	sciences	sciences	PROPN
ajssms-487	108	6	and	and	CCONJ
ajssms-487	108	7	management	management	NOUN
ajssms-487	108	8	studies	study	NOUN
ajssms-487	108	9	,	,	PUNCT
ajssms-487	108	10	2016	2016	NUM
ajssms-487	108	11	,	,	PUNCT
ajssms-487	108	12	3(3	3(3	NUM
ajssms-487	108	13	):	):	PUNCT
ajssms-487	108	14	191	191	NUM
ajssms-487	108	15	-	-	SYM
ajssms-487	108	16	197	197	NUM
ajssms-487	108	17	195	195	NUM
ajssms-487	108	18	lvg	lvg	NOUN
ajssms-487	108	19	:	:	PUNCT
ajssms-487	108	20	ratio	ratio	NOUN
ajssms-487	108	21	of	of	ADP
ajssms-487	108	22	debt	debt	NOUN
ajssms-487	108	23	to	to	ADP
ajssms-487	108	24	total	total	ADJ
ajssms-487	108	25	assets	asset	NOUN
ajssms-487	108	26	.	.	PUNCT
ajssms-487	109	1	e	e	X
ajssms-487	109	2	:	:	PUNCT
ajssms-487	109	3	error	error	NOUN
ajssms-487	109	4	term	term	NOUN
ajssms-487	109	5	.	.	PUNCT
ajssms-487	110	1	coefficients	coefficient	NOUN
ajssms-487	110	2	μ1	μ1	PROPN
ajssms-487	110	3	represent	represent	VERB
ajssms-487	110	4	the	the	DET
ajssms-487	110	5	industry	industry	NOUN
ajssms-487	110	6	type	type	NOUN
ajssms-487	110	7	relevance	relevance	NOUN
ajssms-487	110	8	in	in	ADP
ajssms-487	110	9	its	its	PRON
ajssms-487	110	10	own	own	ADJ
ajssms-487	110	11	right	right	NOUN
ajssms-487	110	12	.	.	PUNCT
ajssms-487	111	1	excluding	exclude	VERB
ajssms-487	111	2	industry	industry	NOUN
ajssms-487	111	3	type	type	NOUN
ajssms-487	111	4	impact	impact	NOUN
ajssms-487	111	5	,	,	PUNCT
ajssms-487	111	6	coefficients	coefficient	NOUN
ajssms-487	111	7	μ2	μ2	NOUN
ajssms-487	111	8	,	,	PUNCT
ajssms-487	111	9	μ4	μ4	NOUN
ajssms-487	111	10	and	and	CCONJ
ajssms-487	111	11	μ6	μ6	NOUN
ajssms-487	111	12	point	point	NOUN
ajssms-487	111	13	to	to	ADP
ajssms-487	111	14	the	the	DET
ajssms-487	111	15	earnings	earning	NOUN
ajssms-487	111	16	,	,	PUNCT
ajssms-487	111	17	book	book	NOUN
ajssms-487	111	18	value	value	NOUN
ajssms-487	111	19	and	and	CCONJ
ajssms-487	111	20	cash	cash	NOUN
ajssms-487	111	21	flows	flow	VERB
ajssms-487	111	22	relevance	relevance	NOUN
ajssms-487	111	23	respectively	respectively	ADV
ajssms-487	111	24	,	,	PUNCT
ajssms-487	111	25	while	while	SCONJ
ajssms-487	111	26	coefficients	coefficient	NOUN
ajssms-487	111	27	μ2	μ2	NOUN
ajssms-487	111	28	+	+	CCONJ
ajssms-487	111	29	μ3	μ3	ADJ
ajssms-487	111	30	,	,	PUNCT
ajssms-487	111	31	μ4	μ4	PROPN
ajssms-487	111	32	+	+	CCONJ
ajssms-487	111	33	μ5	μ5	NOUN
ajssms-487	111	34	and	and	CCONJ
ajssms-487	111	35	μ6	μ6	PROPN
ajssms-487	111	36	+	+	SYM
ajssms-487	111	37	μ7	μ7	NOUN
ajssms-487	111	38	represent	represent	VERB
ajssms-487	111	39	the	the	DET
ajssms-487	111	40	response	response	NOUN
ajssms-487	111	41	of	of	ADP
ajssms-487	111	42	security	security	NOUN
ajssms-487	111	43	price	price	NOUN
ajssms-487	111	44	to	to	ADP
ajssms-487	111	45	those	those	DET
ajssms-487	111	46	accounting	accounting	NOUN
ajssms-487	111	47	variables	variable	NOUN
ajssms-487	111	48	impacted	impact	VERB
ajssms-487	111	49	by	by	ADP
ajssms-487	111	50	industry	industry	NOUN
ajssms-487	111	51	type	type	NOUN
ajssms-487	111	52	respectively	respectively	ADV
ajssms-487	111	53	.	.	PUNCT
ajssms-487	112	1	the	the	DET
ajssms-487	112	2	paper	paper	NOUN
ajssms-487	112	3	hypothesized	hypothesize	VERB
ajssms-487	112	4	the	the	DET
ajssms-487	112	5	impact	impact	NOUN
ajssms-487	112	6	of	of	ADP
ajssms-487	112	7	this	this	DET
ajssms-487	112	8	factor	factor	NOUN
ajssms-487	112	9	as	as	SCONJ
ajssms-487	112	10	μ3	μ3	PROPN
ajssms-487	112	11	>	>	X
ajssms-487	112	12	0	0	PROPN
ajssms-487	112	13	,	,	PUNCT
ajssms-487	112	14	μ5	μ5	NOUN
ajssms-487	112	15	>	>	X
ajssms-487	112	16	0	0	NUM
ajssms-487	112	17	,	,	PUNCT
ajssms-487	112	18	and	and	CCONJ
ajssms-487	112	19	μ7	μ7	AUX
ajssms-487	112	20	>	>	X
ajssms-487	112	21	0	0	X
ajssms-487	112	22	.	.	PUNCT
ajssms-487	113	1	the	the	DET
ajssms-487	113	2	differences	difference	NOUN
ajssms-487	113	3	in	in	ADP
ajssms-487	113	4	our	our	PRON
ajssms-487	113	5	models	model	NOUN
ajssms-487	113	6	outcomes	outcome	NOUN
ajssms-487	113	7	regarding	regard	VERB
ajssms-487	113	8	the	the	DET
ajssms-487	113	9	three	three	NUM
ajssms-487	113	10	price	price	NOUN
ajssms-487	113	11	measures	measure	NOUN
ajssms-487	113	12	revealing	reveal	VERB
ajssms-487	113	13	which	which	DET
ajssms-487	113	14	measure	measure	NOUN
ajssms-487	113	15	is	be	AUX
ajssms-487	113	16	the	the	DET
ajssms-487	113	17	best	good	ADJ
ajssms-487	113	18	to	to	PART
ajssms-487	113	19	be	be	AUX
ajssms-487	113	20	depended	depend	VERB
ajssms-487	113	21	on	on	ADP
ajssms-487	113	22	when	when	SCONJ
ajssms-487	113	23	determining	determine	VERB
ajssms-487	113	24	accounting	accounting	NOUN
ajssms-487	113	25	numbers	number	NOUN
ajssms-487	113	26	relevance	relevance	NOUN
ajssms-487	113	27	.	.	PUNCT
ajssms-487	114	1	since	since	SCONJ
ajssms-487	114	2	there	there	PRON
ajssms-487	114	3	are	be	VERB
ajssms-487	114	4	limited	limited	ADJ
ajssms-487	114	5	studies	study	NOUN
ajssms-487	114	6	that	that	PRON
ajssms-487	114	7	examined	examine	VERB
ajssms-487	114	8	the	the	DET
ajssms-487	114	9	impact	impact	NOUN
ajssms-487	114	10	of	of	ADP
ajssms-487	114	11	industry	industry	NOUN
ajssms-487	114	12	type	type	NOUN
ajssms-487	114	13	on	on	ADP
ajssms-487	114	14	the	the	DET
ajssms-487	114	15	accounting	accounting	NOUN
ajssms-487	114	16	numbers	number	NOUN
ajssms-487	114	17	relevance	relevance	NOUN
ajssms-487	114	18	,	,	PUNCT
ajssms-487	114	19	a	a	DET
ajssms-487	114	20	weak	weak	ADJ
ajssms-487	114	21	comparison	comparison	NOUN
ajssms-487	114	22	could	could	AUX
ajssms-487	114	23	be	be	AUX
ajssms-487	114	24	made	make	VERB
ajssms-487	114	25	and	and	CCONJ
ajssms-487	114	26	needs	need	VERB
ajssms-487	114	27	to	to	PART
ajssms-487	114	28	be	be	AUX
ajssms-487	114	29	more	more	ADV
ajssms-487	114	30	supported	support	VERB
ajssms-487	114	31	by	by	ADP
ajssms-487	114	32	future	future	ADJ
ajssms-487	114	33	research	research	NOUN
ajssms-487	114	34	.	.	PUNCT
ajssms-487	115	1	following	follow	VERB
ajssms-487	115	2	abayadeera	abayadeera	PROPN
ajssms-487	115	3	(	(	PUNCT
ajssms-487	115	4	2010	2010	NUM
ajssms-487	115	5	)	)	PUNCT
ajssms-487	115	6	;	;	PUNCT
ajssms-487	115	7	shamki	shamki	X
ajssms-487	115	8	(	(	PUNCT
ajssms-487	115	9	2013	2013	NUM
ajssms-487	115	10	)	)	PUNCT
ajssms-487	115	11	and	and	CCONJ
ajssms-487	115	12	shamki	shamki	NOUN
ajssms-487	115	13	and	and	CCONJ
ajssms-487	115	14	abdul	abdul	PROPN
ajssms-487	115	15	rahman	rahman	PROPN
ajssms-487	115	16	(	(	PUNCT
ajssms-487	115	17	2013	2013	NUM
ajssms-487	115	18	)	)	PUNCT
ajssms-487	115	19	the	the	DET
ajssms-487	115	20	paper	paper	NOUN
ajssms-487	115	21	depends	depend	VERB
ajssms-487	115	22	on	on	ADP
ajssms-487	115	23	its	its	PRON
ajssms-487	115	24	regression	regression	NOUN
ajssms-487	115	25	models	model	NOUN
ajssms-487	115	26	outcomes	outcome	NOUN
ajssms-487	115	27	for	for	ADP
ajssms-487	115	28	the	the	DET
ajssms-487	115	29	pooled	pooled	ADJ
ajssms-487	115	30	sample	sample	NOUN
ajssms-487	115	31	in	in	ADP
ajssms-487	115	32	evaluating	evaluate	VERB
ajssms-487	115	33	its	its	PRON
ajssms-487	115	34	hypotheses	hypothesis	NOUN
ajssms-487	115	35	.	.	PUNCT
ajssms-487	116	1	5	5	X
ajssms-487	116	2	.	.	NUM
ajssms-487	116	3	findings	finding	NOUN
ajssms-487	116	4	and	and	CCONJ
ajssms-487	116	5	discussion	discussion	NOUN
ajssms-487	116	6	since	since	SCONJ
ajssms-487	116	7	the	the	DET
ajssms-487	116	8	current	current	ADJ
ajssms-487	116	9	paper	paper	NOUN
ajssms-487	116	10	deals	deal	NOUN
ajssms-487	116	11	with	with	ADP
ajssms-487	116	12	financial	financial	ADJ
ajssms-487	116	13	statements	statement	NOUN
ajssms-487	116	14	and	and	CCONJ
ajssms-487	116	15	ase	ase	PROPN
ajssms-487	116	16	data	data	PROPN
ajssms-487	116	17	,	,	PUNCT
ajssms-487	116	18	our	our	PRON
ajssms-487	116	19	sample	sample	NOUN
ajssms-487	116	20	companies	company	NOUN
ajssms-487	116	21	have	have	VERB
ajssms-487	116	22	to	to	PART
ajssms-487	116	23	be	be	AUX
ajssms-487	116	24	registered	register	VERB
ajssms-487	116	25	in	in	ADP
ajssms-487	116	26	ase	ase	NOUN
ajssms-487	116	27	within	within	ADP
ajssms-487	116	28	the	the	DET
ajssms-487	116	29	selected	select	VERB
ajssms-487	116	30	period	period	NOUN
ajssms-487	116	31	ignoring	ignore	VERB
ajssms-487	116	32	data	datum	NOUN
ajssms-487	116	33	related	relate	VERB
ajssms-487	116	34	to	to	ADP
ajssms-487	116	35	companies	company	NOUN
ajssms-487	116	36	that	that	PRON
ajssms-487	116	37	registered	register	VERB
ajssms-487	116	38	after	after	ADP
ajssms-487	116	39	2004	2004	NUM
ajssms-487	116	40	or	or	CCONJ
ajssms-487	116	41	those	those	PRON
ajssms-487	116	42	with	with	ADP
ajssms-487	116	43	incomplete	incomplete	ADJ
ajssms-487	116	44	information	information	NOUN
ajssms-487	116	45	regarding	regard	VERB
ajssms-487	116	46	study	study	NOUN
ajssms-487	116	47	’s	’s	PART
ajssms-487	116	48	variables	variable	NOUN
ajssms-487	116	49	.	.	PUNCT
ajssms-487	117	1	we	we	PRON
ajssms-487	117	2	gathered	gather	VERB
ajssms-487	117	3	our	our	PRON
ajssms-487	117	4	historical	historical	ADJ
ajssms-487	117	5	data	datum	NOUN
ajssms-487	117	6	from	from	ADP
ajssms-487	117	7	the	the	DET
ajssms-487	117	8	annual	annual	ADJ
ajssms-487	117	9	financial	financial	ADJ
ajssms-487	117	10	statements	statement	NOUN
ajssms-487	117	11	and	and	CCONJ
ajssms-487	117	12	ase	ase	NOUN
ajssms-487	117	13	database	database	NOUN
ajssms-487	117	14	for	for	ADP
ajssms-487	117	15	companies	company	NOUN
ajssms-487	117	16	correspond	correspond	VERB
ajssms-487	117	17	to	to	ADP
ajssms-487	117	18	services	service	NOUN
ajssms-487	117	19	and	and	CCONJ
ajssms-487	117	20	manufacturing	manufacturing	NOUN
ajssms-487	117	21	sectors	sector	NOUN
ajssms-487	117	22	for	for	ADP
ajssms-487	117	23	the	the	DET
ajssms-487	117	24	years	year	NOUN
ajssms-487	117	25	from	from	ADP
ajssms-487	117	26	2004	2004	NUM
ajssms-487	117	27	to	to	ADP
ajssms-487	117	28	2013	2013	NUM
ajssms-487	117	29	.	.	PUNCT
ajssms-487	118	1	since	since	SCONJ
ajssms-487	118	2	limited	limited	ADJ
ajssms-487	118	3	financial	financial	ADJ
ajssms-487	118	4	information	information	NOUN
ajssms-487	118	5	could	could	AUX
ajssms-487	118	6	be	be	AUX
ajssms-487	118	7	presented	present	VERB
ajssms-487	118	8	by	by	ADP
ajssms-487	118	9	banking	banking	NOUN
ajssms-487	118	10	compared	compare	VERB
ajssms-487	118	11	with	with	ADP
ajssms-487	118	12	services	service	NOUN
ajssms-487	118	13	and	and	CCONJ
ajssms-487	118	14	manufacturing	manufacturing	NOUN
ajssms-487	118	15	sectors	sector	NOUN
ajssms-487	118	16	,	,	PUNCT
ajssms-487	118	17	banks	bank	NOUN
ajssms-487	118	18	has	have	AUX
ajssms-487	118	19	been	be	AUX
ajssms-487	118	20	excluded	exclude	VERB
ajssms-487	118	21	from	from	ADP
ajssms-487	118	22	our	our	PRON
ajssms-487	118	23	sample	sample	NOUN
ajssms-487	118	24	due	due	ADP
ajssms-487	118	25	to	to	ADP
ajssms-487	118	26	the	the	DET
ajssms-487	118	27	specific	specific	ADJ
ajssms-487	118	28	accounting	accounting	NOUN
ajssms-487	118	29	practices	practice	NOUN
ajssms-487	118	30	nature	nature	NOUN
ajssms-487	118	31	and	and	CCONJ
ajssms-487	118	32	it	it	PRON
ajssms-487	118	33	is	be	AUX
ajssms-487	118	34	controlled	control	VERB
ajssms-487	118	35	by	by	ADP
ajssms-487	118	36	specific	specific	ADJ
ajssms-487	118	37	regulations	regulation	NOUN
ajssms-487	118	38	.	.	PUNCT
ajssms-487	119	1	the	the	DET
ajssms-487	119	2	paper	paper	NOUN
ajssms-487	119	3	tested	test	VERB
ajssms-487	119	4	87	87	NUM
ajssms-487	119	5	of	of	ADP
ajssms-487	119	6	ase	ase	NOUN
ajssms-487	119	7	companies	company	NOUN
ajssms-487	119	8	including	include	VERB
ajssms-487	119	9	38	38	NUM
ajssms-487	119	10	companies	company	NOUN
ajssms-487	119	11	related	relate	VERB
ajssms-487	119	12	to	to	ADP
ajssms-487	119	13	services	service	NOUN
ajssms-487	119	14	sector	sector	NOUN
ajssms-487	119	15	and	and	CCONJ
ajssms-487	119	16	49	49	NUM
ajssms-487	119	17	ones	one	NOUN
ajssms-487	119	18	related	relate	VERB
ajssms-487	119	19	to	to	ADP
ajssms-487	119	20	manufacturing	manufacture	VERB
ajssms-487	119	21	sector	sector	NOUN
ajssms-487	119	22	for	for	ADP
ajssms-487	119	23	the	the	DET
ajssms-487	119	24	selected	select	VERB
ajssms-487	119	25	ten	ten	NUM
ajssms-487	119	26	years	year	NOUN
ajssms-487	119	27	period	period	NOUN
ajssms-487	119	28	with	with	ADP
ajssms-487	119	29	total	total	ADJ
ajssms-487	119	30	observations	observation	NOUN
ajssms-487	119	31	of	of	ADP
ajssms-487	119	32	7830	7830	NUM
ajssms-487	119	33	(	(	PUNCT
ajssms-487	119	34	87	87	NUM
ajssms-487	119	35	companies	company	NOUN
ajssms-487	119	36	*	*	PUNCT
ajssms-487	119	37	9	9	NUM
ajssms-487	119	38	variables	variable	NOUN
ajssms-487	119	39	*	*	PUNCT
ajssms-487	119	40	10	10	NUM
ajssms-487	119	41	years	year	NOUN
ajssms-487	119	42	)	)	PUNCT
ajssms-487	119	43	.	.	PUNCT
ajssms-487	120	1	the	the	DET
ajssms-487	120	2	raw	raw	ADJ
ajssms-487	120	3	data	datum	NOUN
ajssms-487	120	4	and	and	CCONJ
ajssms-487	120	5	variables	variable	NOUN
ajssms-487	120	6	quality	quality	NOUN
ajssms-487	120	7	are	be	AUX
ajssms-487	120	8	tested	test	VERB
ajssms-487	120	9	and	and	CCONJ
ajssms-487	120	10	some	some	DET
ajssms-487	120	11	variables	variable	NOUN
ajssms-487	120	12	show	show	VERB
ajssms-487	120	13	a	a	DET
ajssms-487	120	14	non	non	ADJ
ajssms-487	120	15	-	-	ADJ
ajssms-487	120	16	normal	normal	ADJ
ajssms-487	120	17	distribution	distribution	NOUN
ajssms-487	120	18	which	which	PRON
ajssms-487	120	19	leads	lead	VERB
ajssms-487	120	20	to	to	PART
ajssms-487	120	21	miss	miss	VERB
ajssms-487	120	22	some	some	DET
ajssms-487	120	23	observations	observation	NOUN
ajssms-487	120	24	regarding	regard	VERB
ajssms-487	120	25	earnings	earning	NOUN
ajssms-487	120	26	and	and	CCONJ
ajssms-487	120	27	cash	cash	NOUN
ajssms-487	120	28	flows	flow	NOUN
ajssms-487	120	29	within	within	ADP
ajssms-487	120	30	transformation	transformation	NOUN
ajssms-487	120	31	process	process	NOUN
ajssms-487	120	32	.	.	PUNCT
ajssms-487	121	1	standard	standard	ADJ
ajssms-487	121	2	deviation	deviation	NOUN
ajssms-487	121	3	values	value	NOUN
ajssms-487	121	4	are	be	AUX
ajssms-487	121	5	well	well	ADV
ajssms-487	121	6	below	below	ADP
ajssms-487	121	7	3	3	NUM
ajssms-487	121	8	indicating	indicate	VERB
ajssms-487	121	9	the	the	DET
ajssms-487	121	10	absence	absence	NOUN
ajssms-487	121	11	of	of	ADP
ajssms-487	121	12	outliers	outlier	NOUN
ajssms-487	121	13	that	that	PRON
ajssms-487	121	14	are	be	AUX
ajssms-487	121	15	significantly	significantly	ADV
ajssms-487	121	16	affected	affect	VERB
ajssms-487	121	17	the	the	DET
ajssms-487	121	18	results	result	NOUN
ajssms-487	121	19	.	.	PUNCT
ajssms-487	122	1	finally	finally	ADV
ajssms-487	122	2	,	,	PUNCT
ajssms-487	122	3	as	as	ADV
ajssms-487	122	4	all	all	DET
ajssms-487	122	5	skewness	skewness	NOUN
ajssms-487	122	6	and	and	CCONJ
ajssms-487	122	7	kurtosis	kurtosis	VERB
ajssms-487	122	8	values	value	NOUN
ajssms-487	122	9	are	be	AUX
ajssms-487	122	10	within	within	ADP
ajssms-487	122	11	±	±	NUM
ajssms-487	122	12	2	2	NUM
ajssms-487	122	13	,	,	PUNCT
ajssms-487	122	14	no	no	DET
ajssms-487	122	15	violation	violation	NOUN
ajssms-487	122	16	has	have	AUX
ajssms-487	122	17	been	be	AUX
ajssms-487	122	18	detected	detect	VERB
ajssms-487	122	19	for	for	ADP
ajssms-487	122	20	regression	regression	NOUN
ajssms-487	122	21	assumptions	assumption	NOUN
ajssms-487	122	22	that	that	PRON
ajssms-487	122	23	might	might	AUX
ajssms-487	122	24	influence	influence	VERB
ajssms-487	122	25	our	our	PRON
ajssms-487	122	26	analysis	analysis	NOUN
ajssms-487	122	27	.	.	PUNCT
ajssms-487	123	1	table-3	table-3	NUM
ajssms-487	123	2	.	.	PUNCT
ajssms-487	123	3	descriptive	descriptive	ADJ
ajssms-487	123	4	statistics	statistics	PROPN
ajssms-487	123	5	panel	panel	PROPN
ajssms-487	123	6	a	a	DET
ajssms-487	123	7	ap	ap	PROPN
ajssms-487	123	8	cp	cp	INTJ
ajssms-487	123	9	atmp	atmp	PROPN
ajssms-487	123	10	e	e	PROPN
ajssms-487	123	11	bv	bv	PROPN
ajssms-487	123	12	cf	cf	PROPN
ajssms-487	123	13	n	n	X
ajssms-487	123	14	valid	valid	ADJ
ajssms-487	123	15	870	870	NUM
ajssms-487	123	16	870	870	NUM
ajssms-487	123	17	870	870	NUM
ajssms-487	123	18	633	633	NUM
ajssms-487	123	19	866	866	NUM
ajssms-487	123	20	553	553	NUM
ajssms-487	123	21	missing	miss	VERB
ajssms-487	123	22	0	0	NUM
ajssms-487	123	23	0	0	NUM
ajssms-487	123	24	0	0	NUM
ajssms-487	124	1	273	273	NUM
ajssms-487	124	2	4	4	NUM
ajssms-487	124	3	317	317	NUM
ajssms-487	124	4	mean	mean	NOUN
ajssms-487	124	5	-.3989	-.3989	PROPN
ajssms-487	124	6	-.3722	-.3722	PUNCT
ajssms-487	124	7	-.3878	-.3878	PUNCT
ajssms-487	124	8	-.8975	-.8975	PRON
ajssms-487	124	9	-.1723	-.1723	PUNCT
ajssms-487	124	10	-.7568	-.7568	PUNCT
ajssms-487	124	11	median	median	NOUN
ajssms-487	124	12	-.3665	-.3665	CCONJ
ajssms-487	124	13	-.3394	-.3394	PUNCT
ajssms-487	124	14	-.3375	-.3375	PUNCT
ajssms-487	124	15	-.8693	-.8693	PUNCT
ajssms-487	124	16	-.1386	-.1386	PUNCT
ajssms-487	124	17	-.7003	-.7003	NOUN
ajssms-487	124	18	std	std	X
ajssms-487	124	19	.	.	PUNCT
ajssms-487	124	20	deviation	deviation	NOUN
ajssms-487	124	21	.33713	.33713	X
ajssms-487	124	22	.35824	.35824	PROPN
ajssms-487	125	1	.35691	.35691	INTJ
ajssms-487	125	2	.50301	.50301	PROPN
ajssms-487	126	1	.22389	.22389	PROPN
ajssms-487	126	2	.55311	.55311	PROPN
ajssms-487	126	3	skewness	skewness	PROPN
ajssms-487	126	4	.511	.511	NUM
ajssms-487	126	5	.352	.352	NUM
ajssms-487	126	6	.497	.497	NUM
ajssms-487	127	1	-.036	-.036	NOUN
ajssms-487	127	2	.604	.604	NUM
ajssms-487	127	3	-1.147	-1.147	NUM
ajssms-487	127	4	kurtosis	kurtosis	NOUN
ajssms-487	127	5	.439	.439	NUM
ajssms-487	127	6	.667	.667	NUM
ajssms-487	127	7	.708	.708	NUM
ajssms-487	127	8	.138	.138	NUM
ajssms-487	127	9	3.143	3.143	NUM
ajssms-487	127	10	5.677	5.677	NUM
ajssms-487	127	11	minimum	minimum	NOUN
ajssms-487	127	12	-.49	-.49	PUNCT
ajssms-487	127	13	-.87	-.87	PRON
ajssms-487	127	14	-.51	-.51	NOUN
ajssms-487	127	15	-1.59	-1.59	NOUN
ajssms-487	127	16	-.91	-.91	INTJ
ajssms-487	127	17	-4.29	-4.29	NUM
ajssms-487	127	18	maximum	maximum	NOUN
ajssms-487	127	19	1.45	1.45	NUM
ajssms-487	127	20	1.47	1.47	NUM
ajssms-487	127	21	1.79	1.79	NUM
ajssms-487	127	22	.53	.53	NUM
ajssms-487	127	23	1.05	1.05	NUM
ajssms-487	127	24	.78	.78	NUM
ajssms-487	127	25	panal	panal	ADJ
ajssms-487	127	26	b(cont	b(cont	NOUN
ajssms-487	127	27	)	)	PUNCT
ajssms-487	127	28	ind	ind	NOUN
ajssms-487	127	29	siz	siz	PROPN
ajssms-487	127	30	lvg	lvg	PROPN
ajssms-487	127	31	n	n	CCONJ
ajssms-487	127	32	valid	valid	VERB
ajssms-487	127	33	870	870	NUM
ajssms-487	127	34	870	870	NUM
ajssms-487	127	35	870	870	NUM
ajssms-487	127	36	missing	miss	VERB
ajssms-487	127	37	0	0	NUM
ajssms-487	127	38	0	0	NUM
ajssms-487	127	39	0	0	NUM
ajssms-487	127	40	mean	mean	NOUN
ajssms-487	127	41	.41	.41	NUM
ajssms-487	127	42	7.2988	7.2988	NUM
ajssms-487	127	43	.3140	.3140	NOUN
ajssms-487	127	44	median	median	NOUN
ajssms-487	127	45	.00	.00	NUM
ajssms-487	127	46	7.2510	7.2510	NUM
ajssms-487	127	47	.2812	.2812	NUM
ajssms-487	128	1	std	std	NOUN
ajssms-487	128	2	.	.	PUNCT
ajssms-487	129	1	deviation	deviation	NOUN
ajssms-487	129	2	.513	.513	NUM
ajssms-487	129	3	.56887	.56887	PROPN
ajssms-487	129	4	.20383	.20383	PROPN
ajssms-487	129	5	skewness	skewness	NOUN
ajssms-487	129	6	.311	.311	NUM
ajssms-487	129	7	.463	.463	NUM
ajssms-487	129	8	.914	.914	NUM
ajssms-487	129	9	kurtosis	kurtosis	NOUN
ajssms-487	129	10	-1.935	-1.935	PUNCT
ajssms-487	129	11	.212	.212	NUM
ajssms-487	129	12	.653	.653	NUM
ajssms-487	129	13	minimum	minimum	NOUN
ajssms-487	129	14	0	0	NUM
ajssms-487	129	15	5.83	5.83	NUM
ajssms-487	129	16	.00	.00	NUM
ajssms-487	129	17	maximum	maximum	ADJ
ajssms-487	129	18	1	1	NUM
ajssms-487	129	19	8.81	8.81	NUM
ajssms-487	129	20	1.03	1.03	NUM
ajssms-487	129	21	all	all	DET
ajssms-487	129	22	variables	variable	NOUN
ajssms-487	129	23	are	be	AUX
ajssms-487	129	24	previously	previously	ADV
ajssms-487	129	25	defined	define	VERB
ajssms-487	129	26	.	.	PUNCT
ajssms-487	130	1	for	for	ADP
ajssms-487	130	2	the	the	DET
ajssms-487	130	3	pooled	pooled	ADJ
ajssms-487	130	4	sample	sample	NOUN
ajssms-487	130	5	,	,	PUNCT
ajssms-487	130	6	table	table	NOUN
ajssms-487	130	7	4	4	NUM
ajssms-487	130	8	reveals	reveal	VERB
ajssms-487	130	9	our	our	PRON
ajssms-487	130	10	regression	regression	NOUN
ajssms-487	130	11	models	model	VERB
ajssms-487	130	12	outcomes	outcome	NOUN
ajssms-487	130	13	including	include	VERB
ajssms-487	130	14	and	and	CCONJ
ajssms-487	130	15	excluding	exclude	VERB
ajssms-487	130	16	the	the	DET
ajssms-487	130	17	control	control	NOUN
ajssms-487	130	18	variables	variable	NOUN
ajssms-487	130	19	regarding	regard	VERB
ajssms-487	130	20	the	the	DET
ajssms-487	130	21	three	three	NUM
ajssms-487	130	22	security	security	NOUN
ajssms-487	130	23	measures	measure	NOUN
ajssms-487	130	24	.	.	PUNCT
ajssms-487	131	1	without	without	ADP
ajssms-487	131	2	control	control	NOUN
ajssms-487	131	3	variables	variable	NOUN
ajssms-487	131	4	and	and	CCONJ
ajssms-487	131	5	relative	relative	ADJ
ajssms-487	131	6	to	to	ADP
ajssms-487	131	7	those	those	DET
ajssms-487	131	8	measures	measure	NOUN
ajssms-487	131	9	,	,	PUNCT
ajssms-487	131	10	the	the	DET
ajssms-487	131	11	table	table	NOUN
ajssms-487	131	12	shows	show	VERB
ajssms-487	131	13	that	that	SCONJ
ajssms-487	131	14	industry	industry	NOUN
ajssms-487	131	15	type	type	NOUN
ajssms-487	131	16	factor	factor	NOUN
ajssms-487	131	17	is	be	AUX
ajssms-487	131	18	irrelevant	irrelevant	ADJ
ajssms-487	131	19	in	in	ADP
ajssms-487	131	20	its	its	PRON
ajssms-487	131	21	own	own	ADJ
ajssms-487	131	22	right	right	NOUN
ajssms-487	131	23	reflected	reflect	VERB
ajssms-487	131	24	by	by	ADP
ajssms-487	131	25	the	the	DET
ajssms-487	131	26	insignificant	insignificant	ADJ
ajssms-487	131	27	coefficient	coefficient	NOUN
ajssms-487	131	28	(	(	PUNCT
ajssms-487	131	29	μ1	μ1	NOUN
ajssms-487	131	30	)	)	PUNCT
ajssms-487	131	31	,	,	PUNCT
ajssms-487	131	32	while	while	SCONJ
ajssms-487	131	33	earnings	earning	NOUN
ajssms-487	131	34	,	,	PUNCT
ajssms-487	131	35	book	book	NOUN
ajssms-487	131	36	value	value	NOUN
ajssms-487	131	37	and	and	CCONJ
ajssms-487	131	38	cash	cash	NOUN
ajssms-487	131	39	flows	flow	NOUN
ajssms-487	131	40	are	be	AUX
ajssms-487	131	41	relevant	relevant	ADJ
ajssms-487	131	42	as	as	SCONJ
ajssms-487	131	43	reflected	reflect	VERB
ajssms-487	131	44	by	by	ADP
ajssms-487	131	45	μ2	μ2	NOUN
ajssms-487	131	46	,	,	PUNCT
ajssms-487	131	47	μ4	μ4	NOUN
ajssms-487	131	48	and	and	CCONJ
ajssms-487	131	49	μ6	μ6	NOUN
ajssms-487	131	50	(	(	PUNCT
ajssms-487	131	51	significant	significant	ADJ
ajssms-487	131	52	at	at	ADP
ajssms-487	131	53	0.01	0.01	NUM
ajssms-487	131	54	level	level	NOUN
ajssms-487	131	55	)	)	PUNCT
ajssms-487	131	56	respectively	respectively	ADV
ajssms-487	131	57	demonstrating	demonstrate	VERB
ajssms-487	131	58	their	their	PRON
ajssms-487	131	59	value	value	NOUN
ajssms-487	131	60	relevance	relevance	NOUN
ajssms-487	131	61	in	in	ADP
ajssms-487	131	62	the	the	DET
ajssms-487	131	63	absence	absence	NOUN
ajssms-487	131	64	of	of	ADP
ajssms-487	131	65	the	the	DET
ajssms-487	131	66	impact	impact	NOUN
ajssms-487	131	67	of	of	ADP
ajssms-487	131	68	the	the	DET
ajssms-487	131	69	industry	industry	NOUN
ajssms-487	131	70	type	type	NOUN
ajssms-487	131	71	.	.	PUNCT
ajssms-487	132	1	for	for	ADP
ajssms-487	132	2	earnings	earning	NOUN
ajssms-487	132	3	and	and	CCONJ
ajssms-487	132	4	only	only	ADV
ajssms-487	132	5	regarding	regard	VERB
ajssms-487	132	6	closing	close	VERB
ajssms-487	132	7	security	security	NOUN
ajssms-487	132	8	price	price	NOUN
ajssms-487	132	9	,	,	PUNCT
ajssms-487	132	10	industry	industry	NOUN
ajssms-487	132	11	type	type	NOUN
ajssms-487	132	12	factor	factor	NOUN
ajssms-487	132	13	shows	show	VERB
ajssms-487	132	14	significant	significant	ADJ
ajssms-487	132	15	positive	positive	ADJ
ajssms-487	132	16	impact	impact	NOUN
ajssms-487	132	17	reflected	reflect	VERB
ajssms-487	132	18	by	by	ADP
ajssms-487	132	19	(	(	PUNCT
ajssms-487	132	20	μ3	μ3	ADJ
ajssms-487	132	21	)	)	PUNCT
ajssms-487	132	22	.	.	PUNCT
ajssms-487	133	1	in	in	ADP
ajssms-487	133	2	services	service	NOUN
ajssms-487	133	3	companies	company	NOUN
ajssms-487	133	4	,	,	PUNCT
ajssms-487	133	5	closing	close	VERB
ajssms-487	133	6	security	security	NOUN
ajssms-487	133	7	price	price	NOUN
ajssms-487	133	8	responded	respond	VERB
ajssms-487	133	9	to	to	ADP
ajssms-487	133	10	earnings	earning	NOUN
ajssms-487	133	11	and	and	CCONJ
ajssms-487	133	12	its	its	PRON
ajssms-487	133	13	reaction	reaction	NOUN
ajssms-487	133	14	increased	increase	VERB
ajssms-487	133	15	from	from	ADP
ajssms-487	133	16	0.53	0.53	NUM
ajssms-487	133	17	(	(	PUNCT
ajssms-487	133	18	μ2	μ2	NOUN
ajssms-487	133	19	)	)	PUNCT
ajssms-487	133	20	to	to	ADP
ajssms-487	133	21	0.72	0.72	NUM
ajssms-487	133	22	(	(	PUNCT
ajssms-487	133	23	μ2	μ2	NOUN
ajssms-487	133	24	+	+	CCONJ
ajssms-487	133	25	μ3	μ3	ADJ
ajssms-487	133	26	)	)	PUNCT
ajssms-487	133	27	with	with	ADP
ajssms-487	133	28	the	the	DET
ajssms-487	133	29	impact	impact	NOUN
ajssms-487	133	30	of	of	ADP
ajssms-487	133	31	industry	industry	NOUN
ajssms-487	133	32	type	type	NOUN
ajssms-487	133	33	factor	factor	NOUN
ajssms-487	133	34	.	.	PUNCT
ajssms-487	134	1	this	this	DET
ajssms-487	134	2	result	result	NOUN
ajssms-487	134	3	is	be	AUX
ajssms-487	134	4	supported	support	VERB
ajssms-487	134	5	by	by	ADP
ajssms-487	134	6	what	what	PRON
ajssms-487	134	7	abayadeera	abayadeera	NOUN
ajssms-487	134	8	(	(	PUNCT
ajssms-487	134	9	2010	2010	NUM
ajssms-487	134	10	)	)	PUNCT
ajssms-487	134	11	has	have	AUX
ajssms-487	134	12	found	find	VERB
ajssms-487	134	13	.	.	PUNCT
ajssms-487	135	1	average	average	ADJ
ajssms-487	135	2	and	and	CCONJ
ajssms-487	135	3	after	after	ADP
ajssms-487	135	4	three	three	NUM
ajssms-487	135	5	months	month	NOUN
ajssms-487	135	6	security	security	NOUN
ajssms-487	135	7	price	price	NOUN
ajssms-487	135	8	measures	measure	NOUN
ajssms-487	135	9	did	do	AUX
ajssms-487	135	10	n’t	not	PART
ajssms-487	135	11	respond	respond	VERB
ajssms-487	135	12	to	to	ADP
ajssms-487	135	13	earnings	earning	NOUN
ajssms-487	135	14	when	when	SCONJ
ajssms-487	135	15	the	the	DET
ajssms-487	135	16	impact	impact	NOUN
ajssms-487	135	17	of	of	ADP
ajssms-487	135	18	this	this	DET
ajssms-487	135	19	factor	factor	NOUN
ajssms-487	135	20	has	have	AUX
ajssms-487	135	21	been	be	AUX
ajssms-487	135	22	included	include	VERB
ajssms-487	135	23	as	as	SCONJ
ajssms-487	135	24	reflected	reflect	VERB
ajssms-487	135	25	by	by	ADP
ajssms-487	135	26	the	the	DET
ajssms-487	135	27	insignificant	insignificant	ADJ
ajssms-487	135	28	coefficient	coefficient	NOUN
ajssms-487	135	29	(	(	PUNCT
ajssms-487	135	30	μ3	μ3	ADJ
ajssms-487	135	31	)	)	PUNCT
ajssms-487	135	32	.	.	PUNCT
ajssms-487	136	1	this	this	DET
ajssms-487	136	2	result	result	NOUN
ajssms-487	136	3	is	be	AUX
ajssms-487	136	4	inconsistent	inconsistent	ADJ
ajssms-487	136	5	with	with	ADP
ajssms-487	136	6	that	that	PRON
ajssms-487	136	7	from	from	ADP
ajssms-487	136	8	abayadeera	abayadeera	PROPN
ajssms-487	136	9	(	(	PUNCT
ajssms-487	136	10	2010	2010	NUM
ajssms-487	136	11	)	)	PUNCT
ajssms-487	136	12	who	who	PRON
ajssms-487	136	13	concluded	conclude	VERB
ajssms-487	136	14	significant	significant	ADJ
ajssms-487	136	15	impact	impact	NOUN
ajssms-487	136	16	for	for	ADP
ajssms-487	136	17	this	this	DET
ajssms-487	136	18	factor	factor	NOUN
ajssms-487	136	19	on	on	ADP
ajssms-487	136	20	earnings	earning	NOUN
ajssms-487	136	21	relevance	relevance	NOUN
ajssms-487	136	22	.	.	PUNCT
ajssms-487	137	1	this	this	DET
ajssms-487	137	2	result	result	NOUN
ajssms-487	137	3	is	be	AUX
ajssms-487	137	4	inconsistent	inconsistent	ADJ
ajssms-487	137	5	with	with	ADP
ajssms-487	137	6	other	other	ADJ
ajssms-487	137	7	studies	study	NOUN
ajssms-487	137	8	that	that	PRON
ajssms-487	137	9	found	find	VERB
ajssms-487	137	10	earnings	earning	NOUN
ajssms-487	137	11	to	to	PART
ajssms-487	137	12	be	be	AUX
ajssms-487	137	13	value	value	NOUN
ajssms-487	137	14	relevant	relevant	ADJ
ajssms-487	137	15	in	in	ADP
ajssms-487	137	16	the	the	DET
ajssms-487	137	17	services	service	NOUN
ajssms-487	137	18	sector	sector	NOUN
ajssms-487	137	19	(	(	PUNCT
ajssms-487	137	20	harris	harris	PROPN
ajssms-487	137	21	et	et	PROPN
ajssms-487	137	22	al	al	PROPN
ajssms-487	137	23	.	.	PROPN
ajssms-487	137	24	,	,	PUNCT
ajssms-487	137	25	1994	1994	NUM
ajssms-487	137	26	;	;	PUNCT
ajssms-487	137	27	ely	ely	ADV
ajssms-487	137	28	and	and	CCONJ
ajssms-487	137	29	waymire	waymire	ADJ
ajssms-487	137	30	,	,	PUNCT
ajssms-487	137	31	1999	1999	NUM
ajssms-487	137	32	;	;	PUNCT
ajssms-487	137	33	francis	francis	PROPN
ajssms-487	137	34	and	and	CCONJ
ajssms-487	137	35	schipper	schipper	PROPN
ajssms-487	137	36	,	,	PUNCT
ajssms-487	137	37	1999	1999	NUM
ajssms-487	137	38	;	;	PUNCT
ajssms-487	137	39	bao	bao	PROPN
ajssms-487	137	40	and	and	CCONJ
ajssms-487	137	41	bao	bao	PROPN
ajssms-487	137	42	,	,	PUNCT
ajssms-487	137	43	2001	2001	NUM
ajssms-487	137	44	;	;	PUNCT
ajssms-487	137	45	vardavaki	vardavaki	NOUN
ajssms-487	137	46	and	and	CCONJ
ajssms-487	137	47	mylonakis	mylonakis	PROPN
ajssms-487	137	48	,	,	PUNCT
ajssms-487	137	49	2007	2007	NUM
ajssms-487	137	50	;	;	PUNCT
ajssms-487	137	51	dastgir	dastgir	NOUN
ajssms-487	137	52	and	and	CCONJ
ajssms-487	137	53	velashani	velashani	ADJ
ajssms-487	137	54	,	,	PUNCT
ajssms-487	137	55	2008	2008	NUM
ajssms-487	137	56	)	)	PUNCT
ajssms-487	137	57	.	.	PUNCT
ajssms-487	138	1	for	for	ADP
ajssms-487	138	2	the	the	DET
ajssms-487	138	3	three	three	NUM
ajssms-487	138	4	security	security	NOUN
ajssms-487	138	5	price	price	NOUN
ajssms-487	138	6	measures	measure	NOUN
ajssms-487	138	7	,	,	PUNCT
ajssms-487	138	8	industry	industry	NOUN
ajssms-487	138	9	type	type	NOUN
ajssms-487	138	10	factor	factor	NOUN
ajssms-487	138	11	appears	appear	VERB
ajssms-487	138	12	to	to	PART
ajssms-487	138	13	have	have	VERB
ajssms-487	138	14	significant	significant	ADJ
ajssms-487	138	15	positive	positive	ADJ
ajssms-487	138	16	impact	impact	NOUN
ajssms-487	138	17	on	on	ADP
ajssms-487	138	18	the	the	DET
ajssms-487	138	19	book	book	NOUN
ajssms-487	138	20	value	value	NOUN
ajssms-487	138	21	relevance	relevance	NOUN
ajssms-487	138	22	reflected	reflect	VERB
ajssms-487	138	23	via	via	ADP
ajssms-487	138	24	the	the	DET
ajssms-487	138	25	significant	significant	ADJ
ajssms-487	138	26	positive	positive	ADJ
ajssms-487	138	27	coefficients	coefficient	NOUN
ajssms-487	138	28	(	(	PUNCT
ajssms-487	138	29	μ5	μ5	NOUN
ajssms-487	138	30	)	)	PUNCT
ajssms-487	138	31	.	.	PUNCT
ajssms-487	139	1	average	average	ADJ
ajssms-487	139	2	security	security	NOUN
ajssms-487	139	3	price	price	NOUN
ajssms-487	139	4	,	,	PUNCT
ajssms-487	139	5	closing	close	VERB
ajssms-487	139	6	security	security	NOUN
ajssms-487	139	7	price	price	NOUN
ajssms-487	139	8	and	and	CCONJ
ajssms-487	139	9	after	after	ADP
ajssms-487	139	10	three	three	NUM
ajssms-487	139	11	months	month	NOUN
ajssms-487	139	12	security	security	NOUN
ajssms-487	139	13	price	price	NOUN
ajssms-487	139	14	reactions	reaction	NOUN
ajssms-487	139	15	to	to	ADP
ajssms-487	139	16	book	book	NOUN
ajssms-487	139	17	value	value	NOUN
ajssms-487	139	18	went	go	VERB
ajssms-487	139	19	up	up	ADP
ajssms-487	139	20	from	from	ADP
ajssms-487	139	21	0.59	0.59	NUM
ajssms-487	139	22	(	(	PUNCT
ajssms-487	139	23	μ4	μ4	NOUN
ajssms-487	139	24	)	)	PUNCT
ajssms-487	139	25	to	to	ADP
ajssms-487	139	26	0.86	0.86	NUM
ajssms-487	139	27	(	(	PUNCT
ajssms-487	139	28	μ4	μ4	NOUN
ajssms-487	139	29	+	+	CCONJ
ajssms-487	139	30	μ5	μ5	PROPN
ajssms-487	139	31	)	)	PUNCT
ajssms-487	139	32	,	,	PUNCT
ajssms-487	139	33	0.60	0.60	NUM
ajssms-487	139	34	to	to	ADP
ajssms-487	139	35	0.88	0.88	NUM
ajssms-487	139	36	and	and	CCONJ
ajssms-487	139	37	from	from	ADP
ajssms-487	139	38	0.56	0.56	NUM
ajssms-487	139	39	to	to	ADP
ajssms-487	139	40	0.85	0.85	NUM
ajssms-487	139	41	respectively	respectively	ADV
ajssms-487	139	42	in	in	ADP
ajssms-487	139	43	the	the	DET
ajssms-487	139	44	presence	presence	NOUN
ajssms-487	139	45	of	of	ADP
ajssms-487	139	46	the	the	DET
ajssms-487	139	47	effect	effect	NOUN
ajssms-487	139	48	of	of	ADP
ajssms-487	139	49	industry	industry	NOUN
ajssms-487	139	50	type	type	NOUN
ajssms-487	139	51	.	.	PUNCT
ajssms-487	140	1	asian	asian	ADJ
ajssms-487	140	2	journal	journal	NOUN
ajssms-487	140	3	of	of	ADP
ajssms-487	140	4	social	social	ADJ
ajssms-487	140	5	sciences	sciences	PROPN
ajssms-487	140	6	and	and	CCONJ
ajssms-487	140	7	management	management	NOUN
ajssms-487	140	8	studies	study	NOUN
ajssms-487	140	9	,	,	PUNCT
ajssms-487	140	10	2016	2016	NUM
ajssms-487	140	11	,	,	PUNCT
ajssms-487	140	12	3(3	3(3	NUM
ajssms-487	140	13	):	):	PUNCT
ajssms-487	140	14	191	191	NUM
ajssms-487	140	15	-	-	SYM
ajssms-487	140	16	197	197	NUM
ajssms-487	140	17	196	196	NUM
ajssms-487	140	18	table-4	table-4	NOUN
ajssms-487	140	19	.	.	PUNCT
ajssms-487	140	20	industry	industry	NOUN
ajssms-487	140	21	type	type	NOUN
ajssms-487	140	22	and	and	CCONJ
ajssms-487	140	23	earnings	earning	NOUN
ajssms-487	140	24	,	,	PUNCT
ajssms-487	140	25	book	book	NOUN
ajssms-487	140	26	value	value	NOUN
ajssms-487	140	27	and	and	CCONJ
ajssms-487	140	28	cash	cash	NOUN
ajssms-487	140	29	flows	flow	VERB
ajssms-487	140	30	relevance	relevance	NOUN
ajssms-487	140	31	p	p	X
ajssms-487	140	32	=	=	PUNCT
ajssms-487	140	33	μ0	μ0	PROPN
ajssms-487	140	34	+	+	CCONJ
ajssms-487	140	35	μ1	μ1	PROPN
ajssms-487	140	36	ind	ind	NOUN
ajssms-487	140	37	+	+	CCONJ
ajssms-487	140	38	μ2	μ2	NOUN
ajssms-487	140	39	e	e	NOUN
ajssms-487	141	1	+	+	CCONJ
ajssms-487	141	2	μ3	μ3	VERB
ajssms-487	141	3	e*ind	e*ind	PROPN
ajssms-487	141	4	+	+	CCONJ
ajssms-487	141	5	μ4	μ4	PROPN
ajssms-487	141	6	bv	bv	PROPN
ajssms-487	141	7	+	+	CCONJ
ajssms-487	141	8	μ5	μ5	PROPN
ajssms-487	141	9	bv*ind	bv*ind	NOUN
ajssms-487	141	10	+	+	CCONJ
ajssms-487	141	11	μ6	μ6	NOUN
ajssms-487	141	12	cf	cf	NOUN
ajssms-487	141	13	+	+	CCONJ
ajssms-487	141	14	μ7	μ7	AUX
ajssms-487	141	15	cf*ind	cf*ind	NOUN
ajssms-487	141	16	+	+	CCONJ
ajssms-487	141	17	e	e	X
ajssms-487	141	18	p	p	X
ajssms-487	141	19	=	=	PROPN
ajssms-487	141	20	μ0	μ0	PROPN
ajssms-487	141	21	+	+	CCONJ
ajssms-487	141	22	μ1	μ1	PROPN
ajssms-487	141	23	ind	ind	NOUN
ajssms-487	141	24	+	+	CCONJ
ajssms-487	141	25	μ2	μ2	NOUN
ajssms-487	141	26	e	e	NOUN
ajssms-487	141	27	+	+	CCONJ
ajssms-487	141	28	μ3	μ3	VERB
ajssms-487	141	29	e*ind	e*ind	PROPN
ajssms-487	141	30	+	+	CCONJ
ajssms-487	141	31	μ4	μ4	PROPN
ajssms-487	141	32	bv	bv	PROPN
ajssms-487	141	33	+	+	CCONJ
ajssms-487	141	34	μ5	μ5	PROPN
ajssms-487	141	35	bv*ind	bv*ind	NOUN
ajssms-487	141	36	+	+	CCONJ
ajssms-487	141	37	μ6	μ6	NOUN
ajssms-487	141	38	cf	cf	NOUN
ajssms-487	141	39	+	+	CCONJ
ajssms-487	141	40	μ7	μ7	NOUN
ajssms-487	141	41	cf*ind	cf*ind	NOUN
ajssms-487	141	42	+	+	CCONJ
ajssms-487	141	43	μ8	μ8	NOUN
ajssms-487	141	44	siz	siz	NOUN
ajssms-487	141	45	+	+	CCONJ
ajssms-487	141	46	μ9	μ9	PROPN
ajssms-487	141	47	lvg	lvg	PROPN
ajssms-487	142	1	+	+	CCONJ
ajssms-487	142	2	e	e	NOUN
ajssms-487	142	3	p	p	NOUN
ajssms-487	142	4	measure	measure	NOUN
ajssms-487	142	5	statistics	statistic	NOUN
ajssms-487	142	6	ap	ap	PROPN
ajssms-487	143	1	cp	cp	PROPN
ajssms-487	143	2	atmp	atmp	PROPN
ajssms-487	143	3	without	without	ADP
ajssms-487	143	4	cvs	cvs	PROPN
ajssms-487	143	5	with	with	ADP
ajssms-487	143	6	cvs	cvs	PROPN
ajssms-487	143	7	without	without	ADP
ajssms-487	143	8	cvs	cvs	PROPN
ajssms-487	143	9	with	with	ADP
ajssms-487	143	10	cvs	cvs	PROPN
ajssms-487	143	11	without	without	ADP
ajssms-487	143	12	cvs	cvs	PROPN
ajssms-487	143	13	with	with	ADP
ajssms-487	143	14	cvs	cvs	PROPN
ajssms-487	143	15	μ1	μ1	PROPN
ajssms-487	143	16	t	t	PROPN
ajssms-487	143	17	-	-	PUNCT
ajssms-487	143	18	test	test	NOUN
ajssms-487	143	19	0.15	0.15	NUM
ajssms-487	143	20	1.45	1.45	NUM
ajssms-487	143	21	0.09	0.09	NUM
ajssms-487	143	22	0.71	0.71	NUM
ajssms-487	143	23	0.21	0.21	NUM
ajssms-487	143	24	1.45	1.45	NUM
ajssms-487	143	25	0.17	0.17	NUM
ajssms-487	143	26	1.23	1.23	NUM
ajssms-487	143	27	-0.02	-0.02	NUM
ajssms-487	143	28	-0.09	-0.09	NUM
ajssms-487	143	29	-0.08	-0.08	NUM
ajssms-487	143	30	-0.49	-0.49	PROPN
ajssms-487	143	31	μ2	μ2	PROPN
ajssms-487	143	32	t	t	PROPN
ajssms-487	143	33	-	-	PUNCT
ajssms-487	143	34	test	test	NOUN
ajssms-487	143	35	0.49	0.49	NUM
ajssms-487	143	36	11.12	11.12	NUM
ajssms-487	143	37	*	*	PUNCT
ajssms-487	143	38	*	*	PUNCT
ajssms-487	143	39	*	*	PUNCT
ajssms-487	143	40	0.44	0.44	NUM
ajssms-487	143	41	10.30	10.30	NUM
ajssms-487	143	42	*	*	PUNCT
ajssms-487	143	43	*	*	PUNCT
ajssms-487	143	44	*	*	PUNCT
ajssms-487	143	45	0.53	0.53	NUM
ajssms-487	143	46	12.19	12.19	NUM
ajssms-487	143	47	*	*	PUNCT
ajssms-487	143	48	*	*	PUNCT
ajssms-487	143	49	*	*	PUNCT
ajssms-487	143	50	0.50	0.50	NUM
ajssms-487	143	51	11.43	11.43	NUM
ajssms-487	143	52	*	*	PUNCT
ajssms-487	143	53	*	*	PUNCT
ajssms-487	143	54	*	*	PUNCT
ajssms-487	143	55	0.36	0.36	NUM
ajssms-487	143	56	7.63	7.63	NUM
ajssms-487	143	57	*	*	PUNCT
ajssms-487	143	58	*	*	PUNCT
ajssms-487	143	59	*	*	PUNCT
ajssms-487	143	60	0.31	0.31	NUM
ajssms-487	143	61	6.52	6.52	NUM
ajssms-487	143	62	*	*	PUNCT
ajssms-487	143	63	*	*	PUNCT
ajssms-487	143	64	*	*	PUNCT
ajssms-487	143	65	μ3	μ3	PROPN
ajssms-487	143	66	t	t	PROPN
ajssms-487	143	67	-	-	PUNCT
ajssms-487	143	68	test	test	NOUN
ajssms-487	143	69	0.13	0.13	NUM
ajssms-487	143	70	1.39	1.39	NUM
ajssms-487	143	71	0.14	0.14	NUM
ajssms-487	143	72	1.51	1.51	NUM
ajssms-487	143	73	0.19	0.19	NUM
ajssms-487	143	74	1.82	1.82	NUM
ajssms-487	143	75	*	*	NOUN
ajssms-487	143	76	0.19	0.19	NUM
ajssms-487	143	77	1.94	1.94	NUM
ajssms-487	143	78	*	*	NOUN
ajssms-487	143	79	-0.03	-0.03	NUM
ajssms-487	143	80	-0.21	-0.21	NUM
ajssms-487	143	81	-0.02	-0.02	NUM
ajssms-487	143	82	-0.13	-0.13	NUM
ajssms-487	143	83	μ4	μ4	PROPN
ajssms-487	143	84	t	t	PROPN
ajssms-487	143	85	-	-	PUNCT
ajssms-487	143	86	test	test	NOUN
ajssms-487	143	87	0.59	0.59	NUM
ajssms-487	143	88	15.76	15.76	NUM
ajssms-487	143	89	*	*	PUNCT
ajssms-487	143	90	*	*	PUNCT
ajssms-487	143	91	*	*	PUNCT
ajssms-487	143	92	0.61	0.61	NUM
ajssms-487	143	93	15.21	15.21	NUM
ajssms-487	143	94	*	*	PUNCT
ajssms-487	143	95	*	*	PUNCT
ajssms-487	143	96	*	*	PUNCT
ajssms-487	143	97	0.60	0.60	NUM
ajssms-487	143	98	15.95	15.95	NUM
ajssms-487	143	99	*	*	PUNCT
ajssms-487	143	100	*	*	PUNCT
ajssms-487	143	101	*	*	PUNCT
ajssms-487	143	102	0.61	0.61	NUM
ajssms-487	143	103	15.51	15.51	NUM
ajssms-487	143	104	*	*	PUNCT
ajssms-487	143	105	*	*	PUNCT
ajssms-487	143	106	*	*	PUNCT
ajssms-487	143	107	0.56	0.56	NUM
ajssms-487	143	108	14.37	14.37	NUM
ajssms-487	143	109	*	*	PUNCT
ajssms-487	143	110	*	*	PUNCT
ajssms-487	143	111	*	*	PUNCT
ajssms-487	143	112	0.55	0.55	NUM
ajssms-487	143	113	13.57	13.57	NUM
ajssms-487	143	114	*	*	PUNCT
ajssms-487	143	115	*	*	PUNCT
ajssms-487	143	116	*	*	PUNCT
ajssms-487	143	117	μ5	μ5	PROPN
ajssms-487	143	118	t	t	PROPN
ajssms-487	143	119	-	-	PUNCT
ajssms-487	143	120	test	test	NOUN
ajssms-487	143	121	0.27	0.27	NUM
ajssms-487	143	122	3.05	3.05	NUM
ajssms-487	143	123	*	*	PUNCT
ajssms-487	143	124	*	*	PUNCT
ajssms-487	143	125	*	*	PUNCT
ajssms-487	143	126	0.24	0.24	NUM
ajssms-487	143	127	2.87	2.87	NUM
ajssms-487	143	128	*	*	PUNCT
ajssms-487	143	129	*	*	PUNCT
ajssms-487	143	130	*	*	PUNCT
ajssms-487	143	131	0.28	0.28	NUM
ajssms-487	143	132	3.04	3.04	NUM
ajssms-487	143	133	*	*	PUNCT
ajssms-487	143	134	*	*	PUNCT
ajssms-487	143	135	*	*	PUNCT
ajssms-487	143	136	0.24	0.24	NUM
ajssms-487	143	137	2.89	2.89	NUM
ajssms-487	143	138	*	*	PUNCT
ajssms-487	143	139	*	*	PUNCT
ajssms-487	143	140	*	*	PUNCT
ajssms-487	143	141	0.29	0.29	NUM
ajssms-487	143	142	3.23	3.23	NUM
ajssms-487	143	143	*	*	PUNCT
ajssms-487	143	144	*	*	PUNCT
ajssms-487	143	145	*	*	PUNCT
ajssms-487	143	146	0.28	0.28	NUM
ajssms-487	143	147	3.28	3.28	NUM
ajssms-487	143	148	*	*	PUNCT
ajssms-487	143	149	*	*	PUNCT
ajssms-487	143	150	*	*	PUNCT
ajssms-487	143	151	μ6	μ6	PROPN
ajssms-487	143	152	t	t	NOUN
ajssms-487	143	153	-	-	PUNCT
ajssms-487	143	154	test	test	NOUN
ajssms-487	143	155	0.23	0.23	NUM
ajssms-487	143	156	4.92	4.92	NUM
ajssms-487	143	157	*	*	PUNCT
ajssms-487	143	158	*	*	PUNCT
ajssms-487	143	159	*	*	PUNCT
ajssms-487	143	160	0.22	0.22	NUM
ajssms-487	143	161	4.89	4.89	NUM
ajssms-487	143	162	*	*	PUNCT
ajssms-487	143	163	*	*	PUNCT
ajssms-487	143	164	*	*	PUNCT
ajssms-487	143	165	0.24	0.24	NUM
ajssms-487	143	166	5.73	5.73	NUM
ajssms-487	143	167	*	*	PUNCT
ajssms-487	143	168	*	*	PUNCT
ajssms-487	143	169	*	*	PUNCT
ajssms-487	143	170	0.28	0.28	NUM
ajssms-487	143	171	5.99	5.99	NUM
ajssms-487	143	172	*	*	PUNCT
ajssms-487	143	173	*	*	PUNCT
ajssms-487	143	174	*	*	PUNCT
ajssms-487	143	175	0.23	0.23	NUM
ajssms-487	143	176	4.74	4.74	NUM
ajssms-487	143	177	*	*	PUNCT
ajssms-487	143	178	*	*	PUNCT
ajssms-487	143	179	*	*	PUNCT
ajssms-487	143	180	0.22	0.22	NUM
ajssms-487	143	181	4.89	4.89	NUM
ajssms-487	143	182	*	*	PUNCT
ajssms-487	143	183	*	*	PUNCT
ajssms-487	143	184	*	*	PROPN
ajssms-487	143	185	μ7	μ7	PROPN
ajssms-487	143	186	t	t	PROPN
ajssms-487	143	187	-	-	PUNCT
ajssms-487	143	188	test	test	NOUN
ajssms-487	143	189	0.02	0.02	NUM
ajssms-487	143	190	0.39	0.39	NUM
ajssms-487	143	191	0.05	0.05	NUM
ajssms-487	143	192	0.79	0.79	NUM
ajssms-487	143	193	0.03	0.03	NUM
ajssms-487	143	194	0.39	0.39	NUM
ajssms-487	143	195	0.05	0.05	NUM
ajssms-487	143	196	0.88	0.88	NUM
ajssms-487	143	197	0.06	0.06	NUM
ajssms-487	143	198	0.97	0.97	NUM
ajssms-487	143	199	0.10	0.10	NUM
ajssms-487	143	200	1.47	1.47	NUM
ajssms-487	143	201	μ8	μ8	NOUN
ajssms-487	143	202	t	t	NOUN
ajssms-487	143	203	-	-	PUNCT
ajssms-487	143	204	test	test	NOUN
ajssms-487	143	205	0.08	0.08	NUM
ajssms-487	143	206	1.61	1.61	NUM
ajssms-487	143	207	0.04	0.04	NUM
ajssms-487	143	208	0.63	0.63	NUM
ajssms-487	143	209	0.17	0.17	NUM
ajssms-487	143	210	3.42	3.42	NUM
ajssms-487	143	211	*	*	PUNCT
ajssms-487	143	212	*	*	PUNCT
ajssms-487	143	213	*	*	PUNCT
ajssms-487	143	214	μ9	μ9	PROPN
ajssms-487	143	215	t	t	NOUN
ajssms-487	143	216	-	-	PUNCT
ajssms-487	143	217	test	test	NOUN
ajssms-487	143	218	0.07	0.07	NUM
ajssms-487	143	219	1.43	1.43	NUM
ajssms-487	143	220	0.06	0.06	NUM
ajssms-487	143	221	1.27	1.27	NUM
ajssms-487	143	222	0.03	0.03	NUM
ajssms-487	143	223	0.51	0.51	NUM
ajssms-487	143	224	adj	adj	NOUN
ajssms-487	143	225	.	.	PUNCT
ajssms-487	144	1	r	r	NOUN
ajssms-487	144	2	2	2	NUM
ajssms-487	144	3	0.63	0.63	NUM
ajssms-487	144	4	0.64	0.64	NUM
ajssms-487	144	5	0.65	0.65	NUM
ajssms-487	144	6	0.66	0.66	NUM
ajssms-487	144	7	0.63	0.63	NUM
ajssms-487	144	8	0.65	0.65	NUM
ajssms-487	144	9	f	f	PROPN
ajssms-487	144	10	44.91	44.91	NUM
ajssms-487	144	11	*	*	PUNCT
ajssms-487	144	12	*	*	PUNCT
ajssms-487	144	13	*	*	PUNCT
ajssms-487	144	14	41.83	41.83	NUM
ajssms-487	144	15	*	*	PUNCT
ajssms-487	144	16	*	*	PUNCT
ajssms-487	144	17	*	*	PUNCT
ajssms-487	144	18	44.74	44.74	NUM
ajssms-487	144	19	*	*	PUNCT
ajssms-487	144	20	*	*	PUNCT
ajssms-487	144	21	*	*	PUNCT
ajssms-487	144	22	40.89	40.89	NUM
ajssms-487	144	23	*	*	PUNCT
ajssms-487	144	24	*	*	PUNCT
ajssms-487	144	25	*	*	PUNCT
ajssms-487	144	26	42.02	42.02	NUM
ajssms-487	144	27	*	*	PUNCT
ajssms-487	144	28	*	*	PUNCT
ajssms-487	144	29	*	*	PUNCT
ajssms-487	144	30	41.13	41.13	NUM
ajssms-487	144	31	*	*	PUNCT
ajssms-487	144	32	*	*	PUNCT
ajssms-487	144	33	*	*	PUNCT
ajssms-487	144	34	notes	note	NOUN
ajssms-487	144	35	:	:	PUNCT
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ajssms-487	144	37	,	,	PUNCT
ajssms-487	144	38	*	*	PUNCT
ajssms-487	144	39	*	*	PUNCT
ajssms-487	144	40	and	and	CCONJ
ajssms-487	144	41	*	*	PUNCT
ajssms-487	144	42	*	*	PUNCT
ajssms-487	144	43	*	*	PUNCT
ajssms-487	144	44	significant	significant	ADJ
ajssms-487	144	45	at	at	ADP
ajssms-487	144	46	10	10	NUM
ajssms-487	144	47	%	%	NOUN
ajssms-487	144	48	,	,	PUNCT
ajssms-487	144	49	5	5	NUM
ajssms-487	144	50	%	%	NOUN
ajssms-487	144	51	and	and	CCONJ
ajssms-487	144	52	1	1	NUM
ajssms-487	144	53	%	%	NOUN
ajssms-487	144	54	levels	level	NOUN
ajssms-487	144	55	.	.	PUNCT
ajssms-487	145	1	all	all	DET
ajssms-487	145	2	variables	variable	NOUN
ajssms-487	145	3	are	be	AUX
ajssms-487	145	4	previously	previously	ADV
ajssms-487	145	5	defined	define	VERB
ajssms-487	145	6	.	.	PUNCT
ajssms-487	146	1	this	this	DET
ajssms-487	146	2	result	result	NOUN
ajssms-487	146	3	is	be	AUX
ajssms-487	146	4	supported	support	VERB
ajssms-487	146	5	by	by	ADP
ajssms-487	146	6	abayadeera	abayadeera	PROPN
ajssms-487	146	7	(	(	PUNCT
ajssms-487	146	8	2010	2010	NUM
ajssms-487	146	9	)	)	PUNCT
ajssms-487	146	10	and	and	CCONJ
ajssms-487	146	11	it	it	PRON
ajssms-487	146	12	is	be	AUX
ajssms-487	146	13	consistent	consistent	ADJ
ajssms-487	146	14	with	with	ADP
ajssms-487	146	15	previous	previous	ADJ
ajssms-487	146	16	studies	study	NOUN
ajssms-487	146	17	that	that	PRON
ajssms-487	146	18	found	find	VERB
ajssms-487	146	19	book	book	NOUN
ajssms-487	146	20	value	value	NOUN
ajssms-487	146	21	to	to	PART
ajssms-487	146	22	be	be	AUX
ajssms-487	146	23	relevant	relevant	ADJ
ajssms-487	146	24	in	in	ADP
ajssms-487	146	25	services	service	NOUN
ajssms-487	146	26	sector	sector	NOUN
ajssms-487	146	27	(	(	PUNCT
ajssms-487	146	28	ely	ely	ADV
ajssms-487	146	29	and	and	CCONJ
ajssms-487	146	30	waymire	waymire	ADJ
ajssms-487	146	31	,	,	PUNCT
ajssms-487	146	32	1999	1999	NUM
ajssms-487	146	33	;	;	PUNCT
ajssms-487	146	34	dastgir	dastgir	NOUN
ajssms-487	146	35	and	and	CCONJ
ajssms-487	146	36	velashani	velashani	ADJ
ajssms-487	146	37	,	,	PUNCT
ajssms-487	146	38	2008	2008	NUM
ajssms-487	146	39	;	;	PUNCT
ajssms-487	146	40	gee	gee	NOUN
ajssms-487	146	41	-	-	PUNCT
ajssms-487	146	42	jung	jung	NOUN
ajssms-487	146	43	,	,	PUNCT
ajssms-487	146	44	2009	2009	NUM
ajssms-487	146	45	)	)	PUNCT
ajssms-487	146	46	while	while	SCONJ
ajssms-487	146	47	it	it	PRON
ajssms-487	146	48	is	be	AUX
ajssms-487	146	49	inconsistent	inconsistent	ADJ
ajssms-487	146	50	with	with	ADP
ajssms-487	146	51	the	the	DET
ajssms-487	146	52	study	study	NOUN
ajssms-487	146	53	of	of	ADP
ajssms-487	146	54	amir	amir	PROPN
ajssms-487	146	55	and	and	CCONJ
ajssms-487	146	56	lev	lev	NOUN
ajssms-487	146	57	(	(	PUNCT
ajssms-487	146	58	1996	1996	NUM
ajssms-487	146	59	)	)	PUNCT
ajssms-487	146	60	.	.	PUNCT
ajssms-487	147	1	regarding	regard	VERB
ajssms-487	147	2	the	the	DET
ajssms-487	147	3	three	three	NUM
ajssms-487	147	4	price	price	NOUN
ajssms-487	147	5	measures	measure	NOUN
ajssms-487	147	6	,	,	PUNCT
ajssms-487	147	7	the	the	DET
ajssms-487	147	8	interaction	interaction	NOUN
ajssms-487	147	9	terms	term	NOUN
ajssms-487	147	10	coefficients	coefficient	NOUN
ajssms-487	147	11	(	(	PUNCT
ajssms-487	147	12	μ7	μ7	NOUN
ajssms-487	147	13	)	)	PUNCT
ajssms-487	147	14	are	be	AUX
ajssms-487	147	15	insignificant	insignificant	ADJ
ajssms-487	147	16	reveals	reveal	NOUN
ajssms-487	147	17	that	that	SCONJ
ajssms-487	147	18	industry	industry	NOUN
ajssms-487	147	19	type	type	NOUN
ajssms-487	147	20	factor	factor	NOUN
ajssms-487	147	21	has	have	VERB
ajssms-487	147	22	no	no	DET
ajssms-487	147	23	impact	impact	NOUN
ajssms-487	147	24	on	on	ADP
ajssms-487	147	25	cash	cash	NOUN
ajssms-487	147	26	flows	flow	VERB
ajssms-487	147	27	relevance	relevance	NOUN
ajssms-487	147	28	and	and	CCONJ
ajssms-487	147	29	the	the	DET
ajssms-487	147	30	three	three	NUM
ajssms-487	147	31	price	price	NOUN
ajssms-487	147	32	measures	measure	NOUN
ajssms-487	147	33	did	do	AUX
ajssms-487	147	34	not	not	PART
ajssms-487	147	35	respond	respond	VERB
ajssms-487	147	36	to	to	ADP
ajssms-487	147	37	cash	cash	NOUN
ajssms-487	147	38	flows	flow	NOUN
ajssms-487	147	39	when	when	SCONJ
ajssms-487	147	40	the	the	DET
ajssms-487	147	41	impact	impact	NOUN
ajssms-487	147	42	of	of	ADP
ajssms-487	147	43	this	this	DET
ajssms-487	147	44	factor	factor	NOUN
ajssms-487	147	45	is	be	AUX
ajssms-487	147	46	included	include	VERB
ajssms-487	147	47	.	.	PUNCT
ajssms-487	148	1	this	this	DET
ajssms-487	148	2	result	result	NOUN
ajssms-487	148	3	is	be	AUX
ajssms-487	148	4	inconsistent	inconsistent	ADJ
ajssms-487	148	5	with	with	ADP
ajssms-487	148	6	gee	gee	NOUN
ajssms-487	148	7	-	-	PUNCT
ajssms-487	148	8	jung	jung	NOUN
ajssms-487	148	9	(	(	PUNCT
ajssms-487	148	10	2009	2009	NUM
ajssms-487	148	11	)	)	PUNCT
ajssms-487	148	12	.	.	PUNCT
ajssms-487	149	1	since	since	SCONJ
ajssms-487	149	2	our	our	PRON
ajssms-487	149	3	hypotheses	hypothesis	NOUN
ajssms-487	149	4	assumed	assume	VERB
ajssms-487	149	5	that	that	SCONJ
ajssms-487	149	6	the	the	DET
ajssms-487	149	7	industry	industry	NOUN
ajssms-487	149	8	type	type	NOUN
ajssms-487	149	9	impacts	impact	VERB
ajssms-487	149	10	the	the	DET
ajssms-487	149	11	accounting	accounting	NOUN
ajssms-487	149	12	numbers	number	NOUN
ajssms-487	149	13	relevance	relevance	NOUN
ajssms-487	149	14	,	,	PUNCT
ajssms-487	149	15	the	the	DET
ajssms-487	149	16	results	result	NOUN
ajssms-487	149	17	came	come	VERB
ajssms-487	149	18	out	out	ADP
ajssms-487	149	19	of	of	ADP
ajssms-487	149	20	expectations	expectation	NOUN
ajssms-487	149	21	for	for	ADP
ajssms-487	149	22	both	both	DET
ajssms-487	149	23	earnings	earning	NOUN
ajssms-487	149	24	and	and	CCONJ
ajssms-487	149	25	cash	cash	NOUN
ajssms-487	149	26	flows	flow	NOUN
ajssms-487	149	27	.	.	PUNCT
ajssms-487	150	1	these	these	DET
ajssms-487	150	2	results	result	NOUN
ajssms-487	150	3	might	might	AUX
ajssms-487	150	4	be	be	AUX
ajssms-487	150	5	explained	explain	VERB
ajssms-487	150	6	by	by	ADP
ajssms-487	150	7	that	that	PRON
ajssms-487	150	8	regardless	regardless	ADV
ajssms-487	150	9	to	to	ADP
ajssms-487	150	10	the	the	DET
ajssms-487	150	11	industry	industry	NOUN
ajssms-487	150	12	type	type	NOUN
ajssms-487	150	13	effect	effect	NOUN
ajssms-487	150	14	,	,	PUNCT
ajssms-487	150	15	jordanian	jordanian	ADJ
ajssms-487	150	16	investors	investor	NOUN
ajssms-487	150	17	,	,	PUNCT
ajssms-487	150	18	like	like	ADP
ajssms-487	150	19	others	other	NOUN
ajssms-487	150	20	anywhere	anywhere	ADV
ajssms-487	150	21	,	,	PUNCT
ajssms-487	150	22	direct	direct	VERB
ajssms-487	150	23	their	their	PRON
ajssms-487	150	24	investments	investment	NOUN
ajssms-487	150	25	relying	rely	VERB
ajssms-487	150	26	on	on	ADP
ajssms-487	150	27	brokers	broker	NOUN
ajssms-487	150	28	who	who	PRON
ajssms-487	150	29	might	might	AUX
ajssms-487	150	30	not	not	PART
ajssms-487	150	31	be	be	AUX
ajssms-487	150	32	able	able	ADJ
ajssms-487	150	33	to	to	PART
ajssms-487	150	34	fully	fully	ADV
ajssms-487	150	35	extract	extract	VERB
ajssms-487	150	36	the	the	DET
ajssms-487	150	37	relevant	relevant	ADJ
ajssms-487	150	38	information	information	NOUN
ajssms-487	150	39	(	(	PUNCT
ajssms-487	150	40	francis	francis	PROPN
ajssms-487	150	41	and	and	CCONJ
ajssms-487	150	42	schipper	schipper	PROPN
ajssms-487	150	43	,	,	PUNCT
ajssms-487	150	44	1999	1999	NUM
ajssms-487	150	45	)	)	PUNCT
ajssms-487	150	46	.	.	PUNCT
ajssms-487	151	1	also	also	ADV
ajssms-487	151	2	,	,	PUNCT
ajssms-487	151	3	these	these	DET
ajssms-487	151	4	results	result	NOUN
ajssms-487	151	5	might	might	AUX
ajssms-487	151	6	be	be	AUX
ajssms-487	151	7	related	relate	VERB
ajssms-487	151	8	to	to	ADP
ajssms-487	151	9	the	the	DET
ajssms-487	151	10	characteristics	characteristic	NOUN
ajssms-487	151	11	of	of	ADP
ajssms-487	151	12	each	each	DET
ajssms-487	151	13	industry	industry	NOUN
ajssms-487	151	14	where	where	SCONJ
ajssms-487	151	15	services	service	NOUN
ajssms-487	151	16	companies	company	NOUN
ajssms-487	151	17	have	have	VERB
ajssms-487	151	18	more	more	ADJ
ajssms-487	151	19	growth	growth	NOUN
ajssms-487	151	20	,	,	PUNCT
ajssms-487	151	21	competition	competition	NOUN
ajssms-487	151	22	,	,	PUNCT
ajssms-487	151	23	and	and	CCONJ
ajssms-487	151	24	then	then	ADV
ajssms-487	151	25	risks	risk	NOUN
ajssms-487	151	26	than	than	ADP
ajssms-487	151	27	manufacturing	manufacture	VERB
ajssms-487	151	28	business	business	NOUN
ajssms-487	151	29	.	.	PUNCT
ajssms-487	152	1	this	this	PRON
ajssms-487	152	2	leads	lead	VERB
ajssms-487	152	3	the	the	DET
ajssms-487	152	4	former	former	ADJ
ajssms-487	152	5	to	to	PART
ajssms-487	152	6	disclose	disclose	VERB
ajssms-487	152	7	more	more	ADV
ajssms-487	152	8	relevant	relevant	ADJ
ajssms-487	152	9	information	information	NOUN
ajssms-487	152	10	to	to	PART
ajssms-487	152	11	reflect	reflect	VERB
ajssms-487	152	12	the	the	DET
ajssms-487	152	13	variance	variance	NOUN
ajssms-487	152	14	in	in	ADP
ajssms-487	152	15	their	their	PRON
ajssms-487	152	16	security	security	NOUN
ajssms-487	152	17	prices	price	NOUN
ajssms-487	152	18	(	(	PUNCT
ajssms-487	152	19	dye	dye	NOUN
ajssms-487	152	20	and	and	CCONJ
ajssms-487	152	21	sridhar	sridhar	NOUN
ajssms-487	152	22	,	,	PUNCT
ajssms-487	152	23	1995	1995	NUM
ajssms-487	152	24	)	)	PUNCT
ajssms-487	152	25	.	.	PUNCT
ajssms-487	153	1	referring	refer	VERB
ajssms-487	153	2	to	to	ADP
ajssms-487	153	3	business	business	NOUN
ajssms-487	153	4	entity	entity	NOUN
ajssms-487	153	5	approach	approach	NOUN
ajssms-487	153	6	and	and	CCONJ
ajssms-487	153	7	the	the	DET
ajssms-487	153	8	valuation	valuation	NOUN
ajssms-487	153	9	theory	theory	NOUN
ajssms-487	153	10	,	,	PUNCT
ajssms-487	153	11	in	in	ADP
ajssms-487	153	12	the	the	DET
ajssms-487	153	13	absence	absence	NOUN
ajssms-487	153	14	of	of	ADP
ajssms-487	153	15	earnings	earning	NOUN
ajssms-487	153	16	relevance	relevance	NOUN
ajssms-487	153	17	their	their	PRON
ajssms-487	153	18	reliability	reliability	NOUN
ajssms-487	153	19	is	be	AUX
ajssms-487	153	20	reduced	reduce	VERB
ajssms-487	153	21	or	or	CCONJ
ajssms-487	153	22	lacked	lack	VERB
ajssms-487	153	23	.	.	PUNCT
ajssms-487	154	1	as	as	SCONJ
ajssms-487	154	2	stated	state	VERB
ajssms-487	154	3	in	in	ADP
ajssms-487	154	4	table	table	NOUN
ajssms-487	154	5	4	4	NUM
ajssms-487	154	6	,	,	PUNCT
ajssms-487	154	7	the	the	DET
ajssms-487	154	8	earnings	earning	NOUN
ajssms-487	154	9	,	,	PUNCT
ajssms-487	154	10	book	book	NOUN
ajssms-487	154	11	value	value	NOUN
ajssms-487	154	12	and	and	CCONJ
ajssms-487	154	13	cash	cash	NOUN
ajssms-487	154	14	flows	flow	VERB
ajssms-487	154	15	relevance	relevance	NOUN
ajssms-487	154	16	regarding	regard	VERB
ajssms-487	154	17	closing	close	VERB
ajssms-487	154	18	security	security	NOUN
ajssms-487	154	19	price	price	NOUN
ajssms-487	154	20	is	be	AUX
ajssms-487	154	21	greater	great	ADJ
ajssms-487	154	22	than	than	ADP
ajssms-487	154	23	that	that	PRON
ajssms-487	154	24	regarding	regard	VERB
ajssms-487	154	25	other	other	ADJ
ajssms-487	154	26	security	security	NOUN
ajssms-487	154	27	price	price	NOUN
ajssms-487	154	28	measures	measure	NOUN
ajssms-487	154	29	when	when	SCONJ
ajssms-487	154	30	the	the	DET
ajssms-487	154	31	impact	impact	NOUN
ajssms-487	154	32	of	of	ADP
ajssms-487	154	33	industry	industry	NOUN
ajssms-487	154	34	type	type	NOUN
ajssms-487	154	35	is	be	AUX
ajssms-487	154	36	not	not	PART
ajssms-487	154	37	included	include	VERB
ajssms-487	154	38	.	.	PUNCT
ajssms-487	155	1	including	include	VERB
ajssms-487	155	2	this	this	DET
ajssms-487	155	3	impact	impact	NOUN
ajssms-487	155	4	,	,	PUNCT
ajssms-487	155	5	closing	close	VERB
ajssms-487	155	6	security	security	NOUN
ajssms-487	155	7	price	price	NOUN
ajssms-487	155	8	responded	respond	VERB
ajssms-487	155	9	more	more	ADJ
ajssms-487	155	10	to	to	ADP
ajssms-487	155	11	earnings	earning	NOUN
ajssms-487	155	12	and	and	CCONJ
ajssms-487	155	13	book	book	NOUN
ajssms-487	155	14	value	value	NOUN
ajssms-487	155	15	than	than	ADP
ajssms-487	155	16	the	the	DET
ajssms-487	155	17	other	other	ADJ
ajssms-487	155	18	two	two	NUM
ajssms-487	155	19	security	security	NOUN
ajssms-487	155	20	price	price	NOUN
ajssms-487	155	21	measures	measure	NOUN
ajssms-487	155	22	in	in	ADP
ajssms-487	155	23	terms	term	NOUN
ajssms-487	155	24	of	of	ADP
ajssms-487	155	25	coefficients	coefficient	NOUN
ajssms-487	155	26	and	and	CCONJ
ajssms-487	155	27	significance	significance	NOUN
ajssms-487	155	28	levels	level	NOUN
ajssms-487	155	29	.	.	PUNCT
ajssms-487	156	1	making	make	VERB
ajssms-487	156	2	a	a	DET
ajssms-487	156	3	comparison	comparison	NOUN
ajssms-487	156	4	among	among	ADP
ajssms-487	156	5	the	the	DET
ajssms-487	156	6	results	result	NOUN
ajssms-487	156	7	through	through	ADP
ajssms-487	156	8	the	the	DET
ajssms-487	156	9	three	three	NUM
ajssms-487	156	10	security	security	NOUN
ajssms-487	156	11	price	price	NOUN
ajssms-487	156	12	measures	measure	NOUN
ajssms-487	156	13	in	in	ADP
ajssms-487	156	14	terms	term	NOUN
ajssms-487	156	15	of	of	ADP
ajssms-487	156	16	coefficients	coefficient	NOUN
ajssms-487	156	17	significance	significance	NOUN
ajssms-487	156	18	and	and	CCONJ
ajssms-487	156	19	models	model	NOUN
ajssms-487	156	20	’	'	PUNCT
ajssms-487	156	21	adjusted	adjusted	ADJ
ajssms-487	156	22	r2	r2	NOUN
ajssms-487	156	23	reveals	reveal	VERB
ajssms-487	156	24	that	that	SCONJ
ajssms-487	156	25	closing	close	VERB
ajssms-487	156	26	security	security	NOUN
ajssms-487	156	27	price	price	NOUN
ajssms-487	156	28	is	be	AUX
ajssms-487	156	29	the	the	DET
ajssms-487	156	30	most	most	ADV
ajssms-487	156	31	dependable	dependable	ADJ
ajssms-487	156	32	in	in	ADP
ajssms-487	156	33	reflecting	reflect	VERB
ajssms-487	156	34	the	the	DET
ajssms-487	156	35	accounting	accounting	NOUN
ajssms-487	156	36	numbers	number	NOUN
ajssms-487	156	37	relevance	relevance	NOUN
ajssms-487	156	38	.	.	PUNCT
ajssms-487	157	1	after	after	ADP
ajssms-487	157	2	a	a	DET
ajssms-487	157	3	deep	deep	ADJ
ajssms-487	157	4	searching	searching	NOUN
ajssms-487	157	5	,	,	PUNCT
ajssms-487	157	6	no	no	DET
ajssms-487	157	7	study	study	NOUN
ajssms-487	157	8	on	on	ADP
ajssms-487	157	9	the	the	DET
ajssms-487	157	10	superiority	superiority	NOUN
ajssms-487	157	11	among	among	ADP
ajssms-487	157	12	the	the	DET
ajssms-487	157	13	selected	select	VERB
ajssms-487	157	14	security	security	NOUN
ajssms-487	157	15	price	price	NOUN
ajssms-487	157	16	measures	measure	NOUN
ajssms-487	157	17	has	have	AUX
ajssms-487	157	18	been	be	AUX
ajssms-487	157	19	found	find	VERB
ajssms-487	157	20	in	in	ADP
ajssms-487	157	21	literature	literature	NOUN
ajssms-487	157	22	which	which	PRON
ajssms-487	157	23	making	make	VERB
ajssms-487	157	24	results	result	NOUN
ajssms-487	157	25	comparison	comparison	NOUN
ajssms-487	157	26	seems	seem	VERB
ajssms-487	157	27	to	to	PART
ajssms-487	157	28	be	be	AUX
ajssms-487	157	29	unavailable	unavailable	ADJ
ajssms-487	157	30	.	.	PUNCT
ajssms-487	158	1	table	table	NOUN
ajssms-487	158	2	4	4	NUM
ajssms-487	158	3	points	point	NOUN
ajssms-487	158	4	out	out	ADP
ajssms-487	158	5	that	that	SCONJ
ajssms-487	158	6	including	include	VERB
ajssms-487	158	7	company	company	NOUN
ajssms-487	158	8	’s	’s	PART
ajssms-487	158	9	size	size	NOUN
ajssms-487	158	10	and	and	CCONJ
ajssms-487	158	11	leverage	leverage	NOUN
ajssms-487	158	12	in	in	ADP
ajssms-487	158	13	our	our	PRON
ajssms-487	158	14	regression	regression	NOUN
ajssms-487	158	15	models	model	NOUN
ajssms-487	158	16	fortify	fortify	VERB
ajssms-487	158	17	their	their	PRON
ajssms-487	158	18	adjusted	adjust	VERB
ajssms-487	158	19	r2	r2	NOUN
ajssms-487	158	20	and	and	CCONJ
ajssms-487	158	21	the	the	DET
ajssms-487	158	22	interaction	interaction	NOUN
ajssms-487	158	23	terms	term	NOUN
ajssms-487	158	24	’	'	PUNCT
ajssms-487	158	25	importance	importance	NOUN
ajssms-487	158	26	and	and	CCONJ
ajssms-487	158	27	significance	significance	NOUN
ajssms-487	158	28	remain	remain	VERB
ajssms-487	158	29	the	the	DET
ajssms-487	158	30	same	same	ADJ
ajssms-487	158	31	.	.	PUNCT
ajssms-487	159	1	the	the	DET
ajssms-487	159	2	adjusted	adjust	VERB
ajssms-487	159	3	r2	r2	NOUN
ajssms-487	159	4	values	value	NOUN
ajssms-487	159	5	are	be	AUX
ajssms-487	159	6	slightly	slightly	ADV
ajssms-487	159	7	increased	increase	VERB
ajssms-487	159	8	and	and	CCONJ
ajssms-487	159	9	this	this	DET
ajssms-487	159	10	increase	increase	NOUN
ajssms-487	159	11	is	be	AUX
ajssms-487	159	12	strongly	strongly	ADV
ajssms-487	159	13	ascribed	ascribe	VERB
ajssms-487	159	14	to	to	ADP
ajssms-487	159	15	the	the	DET
ajssms-487	159	16	involvement	involvement	NOUN
ajssms-487	159	17	of	of	ADP
ajssms-487	159	18	the	the	DET
ajssms-487	159	19	control	control	NOUN
ajssms-487	159	20	variables	variable	NOUN
ajssms-487	159	21	.	.	PUNCT
ajssms-487	160	1	6	6	X
ajssms-487	160	2	.	.	X
ajssms-487	160	3	conclusions	conclusion	NOUN
ajssms-487	160	4	and	and	CCONJ
ajssms-487	160	5	future	future	ADJ
ajssms-487	160	6	research	research	NOUN
ajssms-487	160	7	the	the	DET
ajssms-487	160	8	paper	paper	NOUN
ajssms-487	160	9	concluded	conclude	VERB
ajssms-487	160	10	that	that	SCONJ
ajssms-487	160	11	,	,	PUNCT
ajssms-487	160	12	for	for	ADP
ajssms-487	160	13	the	the	DET
ajssms-487	160	14	three	three	NUM
ajssms-487	160	15	security	security	NOUN
ajssms-487	160	16	prices	price	NOUN
ajssms-487	160	17	,	,	PUNCT
ajssms-487	160	18	earnings	earning	NOUN
ajssms-487	160	19	,	,	PUNCT
ajssms-487	160	20	book	book	NOUN
ajssms-487	160	21	value	value	NOUN
ajssms-487	160	22	and	and	CCONJ
ajssms-487	160	23	cash	cash	NOUN
ajssms-487	160	24	flows	flow	NOUN
ajssms-487	160	25	are	be	AUX
ajssms-487	160	26	relevant	relevant	ADJ
ajssms-487	160	27	regardless	regardless	ADV
ajssms-487	160	28	the	the	DET
ajssms-487	160	29	impact	impact	NOUN
ajssms-487	160	30	of	of	ADP
ajssms-487	160	31	industry	industry	NOUN
ajssms-487	160	32	type	type	NOUN
ajssms-487	160	33	factor	factor	NOUN
ajssms-487	160	34	.	.	PUNCT
ajssms-487	161	1	including	include	VERB
ajssms-487	161	2	this	this	DET
ajssms-487	161	3	impact	impact	NOUN
ajssms-487	161	4	influenced	influence	VERB
ajssms-487	161	5	the	the	DET
ajssms-487	161	6	book	book	NOUN
ajssms-487	161	7	value	value	NOUN
ajssms-487	161	8	relevance	relevance	NOUN
ajssms-487	161	9	but	but	CCONJ
ajssms-487	161	10	not	not	PART
ajssms-487	161	11	that	that	PRON
ajssms-487	161	12	of	of	ADP
ajssms-487	161	13	cash	cash	NOUN
ajssms-487	161	14	flows	flow	NOUN
ajssms-487	161	15	.	.	PUNCT
ajssms-487	162	1	regarding	regard	VERB
ajssms-487	162	2	closing	closing	NOUN
ajssms-487	162	3	price	price	NOUN
ajssms-487	162	4	,	,	PUNCT
ajssms-487	162	5	earnings	earning	NOUN
ajssms-487	162	6	and	and	CCONJ
ajssms-487	162	7	book	book	NOUN
ajssms-487	162	8	value	value	NOUN
ajssms-487	162	9	are	be	AUX
ajssms-487	162	10	more	more	ADV
ajssms-487	162	11	relevant	relevant	ADJ
ajssms-487	162	12	in	in	ADP
ajssms-487	162	13	services	service	NOUN
ajssms-487	162	14	companies	company	NOUN
ajssms-487	162	15	than	than	ADP
ajssms-487	162	16	in	in	ADP
ajssms-487	162	17	manufacturing	manufacturing	NOUN
ajssms-487	162	18	ones	one	NOUN
ajssms-487	162	19	.	.	PUNCT
ajssms-487	163	1	therefore	therefore	ADV
ajssms-487	163	2	,	,	PUNCT
ajssms-487	163	3	we	we	PRON
ajssms-487	163	4	concluded	conclude	VERB
ajssms-487	163	5	that	that	SCONJ
ajssms-487	163	6	among	among	ADP
ajssms-487	163	7	the	the	DET
ajssms-487	163	8	three	three	NUM
ajssms-487	163	9	prices	price	NOUN
ajssms-487	163	10	measures	measure	NOUN
ajssms-487	163	11	,	,	PUNCT
ajssms-487	163	12	closing	close	VERB
ajssms-487	163	13	security	security	NOUN
ajssms-487	163	14	price	price	NOUN
ajssms-487	163	15	is	be	AUX
ajssms-487	163	16	the	the	DET
ajssms-487	163	17	best	good	ADJ
ajssms-487	163	18	in	in	ADP
ajssms-487	163	19	detecting	detect	VERB
ajssms-487	163	20	the	the	DET
ajssms-487	163	21	accounting	accounting	NOUN
ajssms-487	163	22	numbers	number	NOUN
ajssms-487	163	23	relevance	relevance	NOUN
ajssms-487	163	24	.	.	PUNCT
ajssms-487	164	1	hence	hence	ADV
ajssms-487	164	2	,	,	PUNCT
ajssms-487	164	3	we	we	PRON
ajssms-487	164	4	adopted	adopt	VERB
ajssms-487	164	5	our	our	PRON
ajssms-487	164	6	three	three	NUM
ajssms-487	164	7	hypotheses	hypothesis	NOUN
ajssms-487	164	8	for	for	ADP
ajssms-487	164	9	book	book	NOUN
ajssms-487	164	10	value	value	NOUN
ajssms-487	164	11	but	but	CCONJ
ajssms-487	164	12	not	not	PART
ajssms-487	164	13	for	for	ADP
ajssms-487	164	14	cash	cash	NOUN
ajssms-487	164	15	flows	flow	NOUN
ajssms-487	164	16	,	,	PUNCT
ajssms-487	164	17	while	while	SCONJ
ajssms-487	164	18	earnings	earning	NOUN
ajssms-487	164	19	correspond	correspond	VERB
ajssms-487	164	20	to	to	ADP
ajssms-487	164	21	h2	h2	NOUN
ajssms-487	164	22	only	only	ADV
ajssms-487	164	23	.	.	PUNCT
ajssms-487	165	1	as	as	SCONJ
ajssms-487	165	2	this	this	DET
ajssms-487	165	3	paper	paper	NOUN
ajssms-487	165	4	contributes	contribute	VERB
ajssms-487	165	5	in	in	ADP
ajssms-487	165	6	providing	provide	VERB
ajssms-487	165	7	evidence	evidence	NOUN
ajssms-487	165	8	referring	refer	VERB
ajssms-487	165	9	to	to	ADP
ajssms-487	165	10	the	the	DET
ajssms-487	165	11	impact	impact	NOUN
ajssms-487	165	12	of	of	ADP
ajssms-487	165	13	industry	industry	NOUN
ajssms-487	165	14	type	type	NOUN
ajssms-487	165	15	on	on	ADP
ajssms-487	165	16	the	the	DET
ajssms-487	165	17	accounting	accounting	NOUN
ajssms-487	165	18	numbers	number	NOUN
ajssms-487	165	19	relevance	relevance	NOUN
ajssms-487	165	20	,	,	PUNCT
ajssms-487	165	21	our	our	PRON
ajssms-487	165	22	findings	finding	NOUN
ajssms-487	165	23	imply	imply	VERB
ajssms-487	165	24	the	the	DET
ajssms-487	165	25	potential	potential	ADJ
ajssms-487	165	26	error	error	NOUN
ajssms-487	165	27	in	in	ADP
ajssms-487	165	28	valuation	valuation	NOUN
ajssms-487	165	29	literature	literature	NOUN
ajssms-487	165	30	due	due	ADP
ajssms-487	165	31	to	to	ADP
ajssms-487	165	32	fixation	fixation	NOUN
ajssms-487	165	33	on	on	ADP
ajssms-487	165	34	earnings	earning	NOUN
ajssms-487	165	35	.	.	PUNCT
ajssms-487	166	1	the	the	DET
ajssms-487	166	2	results	result	NOUN
ajssms-487	166	3	of	of	ADP
ajssms-487	166	4	this	this	DET
ajssms-487	166	5	paper	paper	NOUN
ajssms-487	166	6	reveal	reveal	VERB
ajssms-487	166	7	that	that	SCONJ
ajssms-487	166	8	there	there	PRON
ajssms-487	166	9	is	be	VERB
ajssms-487	166	10	a	a	DET
ajssms-487	166	11	shift	shift	NOUN
ajssms-487	166	12	away	away	ADV
ajssms-487	166	13	from	from	ADP
ajssms-487	166	14	earnings	earning	NOUN
ajssms-487	166	15	towards	towards	ADP
ajssms-487	166	16	book	book	NOUN
ajssms-487	166	17	value	value	NOUN
ajssms-487	166	18	as	as	ADP
ajssms-487	166	19	the	the	DET
ajssms-487	166	20	basis	basis	NOUN
ajssms-487	166	21	in	in	ADP
ajssms-487	166	22	firm	firm	ADJ
ajssms-487	166	23	valuation	valuation	NOUN
ajssms-487	166	24	.	.	PUNCT
ajssms-487	167	1	taking	take	VERB
ajssms-487	167	2	our	our	PRON
ajssms-487	167	3	findings	finding	NOUN
ajssms-487	167	4	in	in	ADP
ajssms-487	167	5	consideration	consideration	NOUN
ajssms-487	167	6	could	could	AUX
ajssms-487	167	7	enable	enable	VERB
ajssms-487	167	8	market	market	NOUN
ajssms-487	167	9	participants	participant	NOUN
ajssms-487	167	10	to	to	PART
ajssms-487	167	11	better	well	ADV
ajssms-487	167	12	extract	extract	VERB
ajssms-487	167	13	the	the	DET
ajssms-487	167	14	firm	firm	NOUN
ajssms-487	167	15	’s	’s	PART
ajssms-487	167	16	value	value	NOUN
ajssms-487	167	17	through	through	ADP
ajssms-487	167	18	the	the	DET
ajssms-487	167	19	type	type	NOUN
ajssms-487	167	20	of	of	ADP
ajssms-487	167	21	industry	industry	NOUN
ajssms-487	167	22	that	that	PRON
ajssms-487	167	23	they	they	PRON
ajssms-487	167	24	invest	invest	VERB
ajssms-487	167	25	in	in	ADP
ajssms-487	167	26	.	.	PUNCT
ajssms-487	168	1	also	also	ADV
ajssms-487	168	2	,	,	PUNCT
ajssms-487	168	3	the	the	DET
ajssms-487	168	4	paper	paper	NOUN
ajssms-487	168	5	contributes	contribute	VERB
ajssms-487	168	6	to	to	ADP
ajssms-487	168	7	the	the	DET
ajssms-487	168	8	literature	literature	NOUN
ajssms-487	168	9	by	by	ADP
ajssms-487	168	10	adopting	adopt	VERB
ajssms-487	168	11	data	datum	NOUN
ajssms-487	168	12	from	from	ADP
ajssms-487	168	13	jordan	jordan	PROPN
ajssms-487	168	14	as	as	ADP
ajssms-487	168	15	a	a	DET
ajssms-487	168	16	developing	develop	VERB
ajssms-487	168	17	country	country	NOUN
ajssms-487	168	18	and	and	CCONJ
ajssms-487	168	19	concluding	conclude	VERB
ajssms-487	168	20	findings	finding	NOUN
ajssms-487	168	21	similar	similar	ADJ
ajssms-487	168	22	to	to	ADP
ajssms-487	168	23	that	that	PRON
ajssms-487	168	24	from	from	ADP
ajssms-487	168	25	us	we	PRON
ajssms-487	168	26	,	,	PUNCT
ajssms-487	168	27	uk	uk	PROPN
ajssms-487	168	28	and	and	CCONJ
ajssms-487	168	29	other	other	ADJ
ajssms-487	168	30	developed	develop	VERB
ajssms-487	168	31	countries	country	NOUN
ajssms-487	168	32	could	could	AUX
ajssms-487	168	33	generalize	generalize	VERB
ajssms-487	168	34	them	they	PRON
ajssms-487	168	35	to	to	ADP
ajssms-487	168	36	different	different	ADJ
ajssms-487	168	37	markets	market	NOUN
ajssms-487	168	38	.	.	PUNCT
ajssms-487	169	1	our	our	PRON
ajssms-487	169	2	models	model	NOUN
ajssms-487	169	3	might	might	AUX
ajssms-487	169	4	present	present	VERB
ajssms-487	169	5	a	a	DET
ajssms-487	169	6	tool	tool	NOUN
ajssms-487	169	7	to	to	ADP
ajssms-487	169	8	whether	whether	SCONJ
ajssms-487	169	9	or	or	CCONJ
ajssms-487	169	10	not	not	PART
ajssms-487	169	11	we	we	PRON
ajssms-487	169	12	could	could	AUX
ajssms-487	169	13	predict	predict	VERB
ajssms-487	169	14	firms	firm	NOUN
ajssms-487	169	15	value	value	VERB
ajssms-487	169	16	through	through	ADP
ajssms-487	169	17	their	their	PRON
ajssms-487	169	18	accounting	accounting	NOUN
ajssms-487	169	19	numbers	number	NOUN
ajssms-487	169	20	or	or	CCONJ
ajssms-487	169	21	the	the	DET
ajssms-487	169	22	industry	industry	NOUN
ajssms-487	169	23	that	that	SCONJ
ajssms-487	169	24	they	they	PRON
ajssms-487	169	25	are	be	AUX
ajssms-487	169	26	belong	belong	VERB
ajssms-487	169	27	to	to	ADP
ajssms-487	169	28	and	and	CCONJ
ajssms-487	169	29	distinguishing	distinguish	VERB
ajssms-487	169	30	the	the	DET
ajssms-487	169	31	measure	measure	NOUN
ajssms-487	169	32	for	for	ADP
ajssms-487	169	33	security	security	NOUN
ajssms-487	169	34	price	price	NOUN
ajssms-487	169	35	that	that	PRON
ajssms-487	169	36	is	be	AUX
ajssms-487	169	37	the	the	DET
ajssms-487	169	38	best	good	ADJ
ajssms-487	169	39	to	to	PART
ajssms-487	169	40	be	be	AUX
ajssms-487	169	41	adopted	adopt	VERB
ajssms-487	169	42	in	in	ADP
ajssms-487	169	43	the	the	DET
ajssms-487	169	44	valuation	valuation	NOUN
ajssms-487	169	45	models	model	NOUN
ajssms-487	169	46	.	.	PUNCT
ajssms-487	170	1	our	our	PRON
ajssms-487	170	2	paper	paper	NOUN
ajssms-487	170	3	could	could	AUX
ajssms-487	170	4	serve	serve	VERB
ajssms-487	170	5	as	as	ADP
ajssms-487	170	6	a	a	DET
ajssms-487	170	7	primary	primary	ADJ
ajssms-487	170	8	fundamental	fundamental	NOUN
ajssms-487	170	9	to	to	PART
ajssms-487	170	10	assess	assess	VERB
ajssms-487	170	11	the	the	DET
ajssms-487	170	12	financial	financial	ADJ
ajssms-487	170	13	statements	statement	NOUN
ajssms-487	170	14	quality	quality	NOUN
ajssms-487	170	15	.	.	PUNCT
ajssms-487	171	1	earnings	earning	NOUN
ajssms-487	171	2	are	be	AUX
ajssms-487	171	3	the	the	DET
ajssms-487	171	4	figure	figure	NOUN
ajssms-487	171	5	that	that	SCONJ
ajssms-487	171	6	financial	financial	ADJ
ajssms-487	171	7	analysis	analysis	NOUN
ajssms-487	171	8	courses	course	NOUN
ajssms-487	171	9	concentrated	concentrate	VERB
ajssms-487	171	10	on	on	ADP
ajssms-487	171	11	and	and	CCONJ
ajssms-487	171	12	the	the	DET
ajssms-487	171	13	one	one	NOUN
ajssms-487	171	14	that	that	PRON
ajssms-487	171	15	valuation	valuation	NOUN
ajssms-487	171	16	models	model	NOUN
ajssms-487	171	17	mainly	mainly	ADV
ajssms-487	171	18	used	use	VERB
ajssms-487	171	19	.	.	PUNCT
ajssms-487	172	1	our	our	PRON
ajssms-487	172	2	conclusions	conclusion	NOUN
ajssms-487	172	3	regarding	regard	VERB
ajssms-487	172	4	the	the	DET
ajssms-487	172	5	importance	importance	NOUN
ajssms-487	172	6	of	of	ADP
ajssms-487	172	7	book	book	NOUN
ajssms-487	172	8	value	value	NOUN
ajssms-487	172	9	is	be	AUX
ajssms-487	172	10	supported	support	VERB
ajssms-487	172	11	by	by	ADP
ajssms-487	172	12	many	many	ADJ
ajssms-487	172	13	studies	study	NOUN
ajssms-487	172	14	which	which	PRON
ajssms-487	172	15	making	make	VERB
ajssms-487	172	16	it	it	PRON
ajssms-487	172	17	being	be	AUX
ajssms-487	172	18	a	a	DET
ajssms-487	172	19	new	new	ADJ
ajssms-487	172	20	evidence	evidence	NOUN
ajssms-487	172	21	related	relate	VERB
ajssms-487	172	22	to	to	ADP
ajssms-487	172	23	jordan	jordan	PROPN
ajssms-487	172	24	as	as	ADP
ajssms-487	172	25	one	one	NUM
ajssms-487	172	26	of	of	ADP
ajssms-487	172	27	the	the	DET
ajssms-487	172	28	middle	middle	ADJ
ajssms-487	172	29	eastern	eastern	ADJ
ajssms-487	172	30	region	region	NOUN
ajssms-487	172	31	.	.	PUNCT
ajssms-487	173	1	book	book	NOUN
ajssms-487	173	2	value	value	NOUN
ajssms-487	173	3	shows	show	VERB
ajssms-487	173	4	significant	significant	ADJ
ajssms-487	173	5	positive	positive	ADJ
ajssms-487	173	6	association	association	NOUN
ajssms-487	173	7	with	with	ADP
ajssms-487	173	8	our	our	PRON
ajssms-487	173	9	three	three	NUM
ajssms-487	173	10	selected	select	VERB
ajssms-487	173	11	measures	measure	NOUN
ajssms-487	173	12	asian	asian	ADJ
ajssms-487	173	13	journal	journal	NOUN
ajssms-487	173	14	of	of	ADP
ajssms-487	173	15	social	social	ADJ
ajssms-487	173	16	sciences	sciences	PROPN
ajssms-487	173	17	and	and	CCONJ
ajssms-487	173	18	management	management	NOUN
ajssms-487	173	19	studies	study	NOUN
ajssms-487	173	20	,	,	PUNCT
ajssms-487	173	21	2016	2016	NUM
ajssms-487	173	22	,	,	PUNCT
ajssms-487	173	23	3(3	3(3	NUM
ajssms-487	173	24	):	):	PUNCT
ajssms-487	173	25	191	191	NUM
ajssms-487	173	26	-	-	SYM
ajssms-487	173	27	197	197	NUM
ajssms-487	173	28	197	197	NUM
ajssms-487	173	29	for	for	ADP
ajssms-487	173	30	security	security	NOUN
ajssms-487	173	31	price	price	NOUN
ajssms-487	173	32	bringing	bringing	NOUN
ajssms-487	173	33	in	in	ADP
ajssms-487	173	34	the	the	DET
ajssms-487	173	35	light	light	NOUN
ajssms-487	173	36	that	that	PRON
ajssms-487	173	37	the	the	DET
ajssms-487	173	38	integrity	integrity	NOUN
ajssms-487	173	39	in	in	ADP
ajssms-487	173	40	accounting	accounting	NOUN
ajssms-487	173	41	information	information	NOUN
ajssms-487	173	42	is	be	AUX
ajssms-487	173	43	significantly	significantly	ADV
ajssms-487	173	44	correlated	correlate	VERB
ajssms-487	173	45	to	to	AUX
ajssms-487	173	46	information	information	NOUN
ajssms-487	173	47	usefulness	usefulness	NOUN
ajssms-487	173	48	to	to	ADP
ajssms-487	173	49	interest	interest	NOUN
ajssms-487	173	50	parties	party	NOUN
ajssms-487	173	51	in	in	ADP
ajssms-487	173	52	stock	stock	NOUN
ajssms-487	173	53	market	market	NOUN
ajssms-487	173	54	.	.	PUNCT
ajssms-487	174	1	the	the	DET
ajssms-487	174	2	limited	limited	ADJ
ajssms-487	174	3	number	number	NOUN
ajssms-487	174	4	of	of	ADP
ajssms-487	174	5	companies	company	NOUN
ajssms-487	174	6	sample	sample	VERB
ajssms-487	174	7	and	and	CCONJ
ajssms-487	174	8	their	their	PRON
ajssms-487	174	9	observations	observation	NOUN
ajssms-487	174	10	,	,	PUNCT
ajssms-487	174	11	that	that	PRON
ajssms-487	174	12	is	be	AUX
ajssms-487	174	13	considered	consider	VERB
ajssms-487	174	14	as	as	ADP
ajssms-487	174	15	paper	paper	NOUN
ajssms-487	174	16	’s	’s	PART
ajssms-487	174	17	limitations	limitation	NOUN
ajssms-487	174	18	,	,	PUNCT
ajssms-487	174	19	are	be	AUX
ajssms-487	174	20	dealt	deal	VERB
ajssms-487	174	21	by	by	ADP
ajssms-487	174	22	evaluating	evaluate	VERB
ajssms-487	174	23	the	the	DET
ajssms-487	174	24	pooled	pooled	ADJ
ajssms-487	174	25	data	datum	NOUN
ajssms-487	174	26	.	.	PUNCT
ajssms-487	175	1	however	however	ADV
ajssms-487	175	2	,	,	PUNCT
ajssms-487	175	3	as	as	ADV
ajssms-487	175	4	long	long	ADV
ajssms-487	175	5	as	as	SCONJ
ajssms-487	175	6	this	this	DET
ajssms-487	175	7	research	research	NOUN
ajssms-487	175	8	employed	employ	VERB
ajssms-487	175	9	precision	precision	NOUN
ajssms-487	175	10	analyses	analysis	NOUN
ajssms-487	175	11	to	to	PART
ajssms-487	175	12	accomplish	accomplish	VERB
ajssms-487	175	13	its	its	PRON
ajssms-487	175	14	objectives	objective	NOUN
ajssms-487	175	15	,	,	PUNCT
ajssms-487	175	16	the	the	DET
ajssms-487	175	17	paper	paper	NOUN
ajssms-487	175	18	’s	’s	PART
ajssms-487	175	19	value	value	NOUN
ajssms-487	175	20	has	have	AUX
ajssms-487	175	21	not	not	PART
ajssms-487	175	22	been	be	AUX
ajssms-487	175	23	underestimated	underestimate	VERB
ajssms-487	175	24	and	and	CCONJ
ajssms-487	175	25	its	its	PRON
ajssms-487	175	26	importance	importance	NOUN
ajssms-487	175	27	and	and	CCONJ
ajssms-487	175	28	usefulness	usefulness	NOUN
ajssms-487	175	29	have	have	AUX
ajssms-487	175	30	not	not	PART
ajssms-487	175	31	been	be	AUX
ajssms-487	175	32	questioned	question	VERB
ajssms-487	175	33	.	.	PUNCT
ajssms-487	176	1	for	for	ADP
ajssms-487	176	2	the	the	DET
ajssms-487	176	3	previously	previously	ADV
ajssms-487	176	4	mentioned	mention	VERB
ajssms-487	176	5	reasons	reason	NOUN
ajssms-487	176	6	,	,	PUNCT
ajssms-487	176	7	the	the	DET
ajssms-487	176	8	completeness	completeness	NOUN
ajssms-487	176	9	of	of	ADP
ajssms-487	176	10	the	the	DET
ajssms-487	176	11	gathered	gather	VERB
ajssms-487	176	12	data	datum	NOUN
ajssms-487	176	13	limited	limit	VERB
ajssms-487	176	14	the	the	DET
ajssms-487	176	15	research	research	NOUN
ajssms-487	176	16	period	period	NOUN
ajssms-487	176	17	.	.	PUNCT
ajssms-487	177	1	therefore	therefore	ADV
ajssms-487	177	2	,	,	PUNCT
ajssms-487	177	3	future	future	ADJ
ajssms-487	177	4	studies	study	NOUN
ajssms-487	177	5	are	be	AUX
ajssms-487	177	6	encouraged	encourage	VERB
ajssms-487	177	7	to	to	PART
ajssms-487	177	8	extend	extend	VERB
ajssms-487	177	9	testing	testing	NOUN
ajssms-487	177	10	period	period	NOUN
ajssms-487	177	11	and	and	CCONJ
ajssms-487	177	12	companies	company	NOUN
ajssms-487	177	13	’	’	PART
ajssms-487	177	14	sample	sample	NOUN
ajssms-487	177	15	size	size	NOUN
ajssms-487	177	16	to	to	PART
ajssms-487	177	17	capture	capture	VERB
ajssms-487	177	18	the	the	DET
ajssms-487	177	19	effect	effect	NOUN
ajssms-487	177	20	of	of	ADP
ajssms-487	177	21	this	this	DET
ajssms-487	177	22	extension	extension	NOUN
ajssms-487	177	23	on	on	ADP
ajssms-487	177	24	the	the	DET
ajssms-487	177	25	value	value	NOUN
ajssms-487	177	26	relevance	relevance	NOUN
ajssms-487	177	27	trend	trend	NOUN
ajssms-487	177	28	and	and	CCONJ
ajssms-487	177	29	determining	determine	VERB
ajssms-487	177	30	whether	whether	SCONJ
ajssms-487	177	31	it	it	PRON
ajssms-487	177	32	could	could	AUX
ajssms-487	177	33	moderate	moderate	VERB
ajssms-487	177	34	the	the	DET
ajssms-487	177	35	results	result	NOUN
ajssms-487	177	36	reliability	reliability	NOUN
ajssms-487	177	37	.	.	PUNCT
ajssms-487	178	1	also	also	ADV
ajssms-487	178	2	,	,	PUNCT
ajssms-487	178	3	researchers	researcher	NOUN
ajssms-487	178	4	are	be	AUX
ajssms-487	178	5	invited	invite	VERB
ajssms-487	178	6	to	to	PART
ajssms-487	178	7	generalize	generalize	VERB
ajssms-487	178	8	our	our	PRON
ajssms-487	178	9	findings	finding	NOUN
ajssms-487	178	10	by	by	ADP
ajssms-487	178	11	investigating	investigate	VERB
ajssms-487	178	12	the	the	DET
ajssms-487	178	13	impact	impact	NOUN
ajssms-487	178	14	of	of	ADP
ajssms-487	178	15	industry	industry	NOUN
ajssms-487	178	16	type	type	NOUN
ajssms-487	178	17	in	in	ADP
ajssms-487	178	18	many	many	ADJ
ajssms-487	178	19	markets	market	NOUN
ajssms-487	178	20	across	across	ADP
ajssms-487	178	21	the	the	DET
ajssms-487	178	22	world	world	NOUN
ajssms-487	178	23	.	.	PUNCT
ajssms-487	179	1	references	reference	NOUN
ajssms-487	179	2	abayadeera	abayadeera	PROPN
ajssms-487	179	3	,	,	PUNCT
ajssms-487	179	4	n.	n.	NOUN
ajssms-487	179	5	,	,	PUNCT
ajssms-487	179	6	2010	2010	NUM
ajssms-487	179	7	.	.	PUNCT
ajssms-487	180	1	value	value	NOUN
ajssms-487	180	2	relevance	relevance	NOUN
ajssms-487	180	3	of	of	ADP
ajssms-487	180	4	information	information	NOUN
ajssms-487	180	5	in	in	ADP
ajssms-487	180	6	high	high	ADJ
ajssms-487	180	7	-	-	PUNCT
ajssms-487	180	8	tech	tech	NOUN
ajssms-487	180	9	industries	industry	NOUN
ajssms-487	180	10	in	in	ADP
ajssms-487	180	11	australia	australia	PROPN
ajssms-487	180	12	:	:	PUNCT
ajssms-487	180	13	financial	financial	ADJ
ajssms-487	180	14	and	and	CCONJ
ajssms-487	180	15	non	non	ADJ
ajssms-487	180	16	-	-	ADJ
ajssms-487	180	17	financial	financial	ADJ
ajssms-487	180	18	.	.	PUNCT
ajssms-487	181	1	phd	phd	NOUN
ajssms-487	181	2	thesis	thesis	PROPN
ajssms-487	181	3	.	.	PUNCT
ajssms-487	182	1	victoria	victoria	PROPN
ajssms-487	182	2	university	university	PROPN
ajssms-487	182	3	.	.	PUNCT
ajssms-487	183	1	melbourne	melbourne	PROPN
ajssms-487	183	2	,	,	PUNCT
ajssms-487	183	3	australia	australia	PROPN
ajssms-487	183	4	.	.	PUNCT
ajssms-487	184	1	alakra	alakra	PROPN
ajssms-487	184	2	,	,	PUNCT
ajssms-487	184	3	m.	m.	NOUN
ajssms-487	184	4	,	,	PUNCT
ajssms-487	184	5	m.	m.	NOUN
ajssms-487	184	6	ali	ali	PROPN
ajssms-487	184	7	and	and	CCONJ
ajssms-487	184	8	o.	o.	PROPN
ajssms-487	184	9	marashdeh	marashdeh	PROPN
ajssms-487	184	10	,	,	PUNCT
ajssms-487	184	11	2009	2009	NUM
ajssms-487	184	12	.	.	PUNCT
ajssms-487	185	1	development	development	NOUN
ajssms-487	185	2	of	of	ADP
ajssms-487	185	3	accounting	accounting	NOUN
ajssms-487	185	4	regulation	regulation	NOUN
ajssms-487	185	5	in	in	ADP
ajssms-487	185	6	jordan	jordan	PROPN
ajssms-487	185	7	.	.	PUNCT
ajssms-487	186	1	international	international	ADJ
ajssms-487	186	2	journal	journal	PROPN
ajssms-487	186	3	of	of	ADP
ajssms-487	186	4	accounting	accounting	NOUN
ajssms-487	186	5	,	,	PUNCT
ajssms-487	186	6	44(2	44(2	NUM
ajssms-487	186	7	):	):	PUNCT
ajssms-487	186	8	163186	163186	NUM
ajssms-487	186	9	.	.	PUNCT
ajssms-487	187	1	american	american	PROPN
ajssms-487	187	2	accounting	accounting	PROPN
ajssms-487	187	3	association	association	PROPN
ajssms-487	187	4	(	(	PUNCT
ajssms-487	187	5	aaa	aaa	NOUN
ajssms-487	187	6	)	)	PUNCT
ajssms-487	187	7	,	,	PUNCT
ajssms-487	187	8	1964	1964	NUM
ajssms-487	187	9	.	.	PUNCT
ajssms-487	188	1	concept	concept	NOUN
ajssms-487	188	2	and	and	CCONJ
ajssms-487	188	3	standards	standard	NOUN
ajssms-487	188	4	research	research	NOUN
ajssms-487	188	5	study	study	NOUN
ajssms-487	188	6	committee	committee	NOUN
ajssms-487	188	7	–	–	PUNCT
ajssms-487	188	8	the	the	DET
ajssms-487	188	9	business	business	NOUN
ajssms-487	188	10	entity	entity	NOUN
ajssms-487	188	11	concept	concept	NOUN
ajssms-487	188	12	(	(	PUNCT
ajssms-487	188	13	1965	1965	NUM
ajssms-487	188	14	)	)	PUNCT
ajssms-487	188	15	.	.	PUNCT
ajssms-487	189	1	the	the	DET
ajssms-487	189	2	entity	entity	NOUN
ajssms-487	189	3	concept	concept	NOUN
ajssms-487	189	4	.	.	PUNCT
ajssms-487	190	1	accounting	accounting	NOUN
ajssms-487	190	2	review	review	PROPN
ajssms-487	190	3	,	,	PUNCT
ajssms-487	190	4	40(2	40(2	NUM
ajssms-487	190	5	):	):	PUNCT
ajssms-487	190	6	358	358	NUM
ajssms-487	190	7	-	-	SYM
ajssms-487	190	8	367	367	NUM
ajssms-487	190	9	.	.	PUNCT
ajssms-487	191	1	amir	amir	PROPN
ajssms-487	191	2	,	,	PUNCT
ajssms-487	191	3	e.	e.	PROPN
ajssms-487	191	4	and	and	CCONJ
ajssms-487	191	5	b.	b.	PROPN
ajssms-487	191	6	lev	lev	PROPN
ajssms-487	191	7	,	,	PUNCT
ajssms-487	191	8	1996	1996	NUM
ajssms-487	191	9	.	.	PUNCT
ajssms-487	192	1	value	value	NOUN
ajssms-487	192	2	-	-	PUNCT
ajssms-487	192	3	relevance	relevance	NOUN
ajssms-487	192	4	of	of	ADP
ajssms-487	192	5	nonfinancial	nonfinancial	ADJ
ajssms-487	192	6	information	information	NOUN
ajssms-487	192	7	:	:	PUNCT
ajssms-487	192	8	the	the	DET
ajssms-487	192	9	wireless	wireless	ADJ
ajssms-487	192	10	communications	communication	NOUN
ajssms-487	192	11	industry	industry	NOUN
ajssms-487	192	12	.	.	PUNCT
ajssms-487	193	1	journal	journal	NOUN
ajssms-487	193	2	of	of	ADP
ajssms-487	193	3	accounting	accounting	NOUN
ajssms-487	193	4	and	and	CCONJ
ajssms-487	193	5	economics	economic	NOUN
ajssms-487	193	6	,	,	PUNCT
ajssms-487	193	7	22(1	22(1	NUM
ajssms-487	193	8	-	-	SYM
ajssms-487	193	9	3	3	NUM
ajssms-487	193	10	):	):	PUNCT
ajssms-487	193	11	3	3	NUM
ajssms-487	193	12	-	-	SYM
ajssms-487	193	13	30	30	NUM
ajssms-487	193	14	.	.	PUNCT
ajssms-487	194	1	amman	amman	PROPN
ajssms-487	194	2	stocks	stocks	PROPN
ajssms-487	194	3	exchange	exchange	PROPN
ajssms-487	194	4	(	(	PUNCT
ajssms-487	194	5	ase	ase	NOUN
ajssms-487	194	6	)	)	PUNCT
ajssms-487	194	7	,	,	PUNCT
ajssms-487	194	8	2010	2010	NUM
ajssms-487	194	9	.	.	PUNCT
ajssms-487	195	1	annual	annual	ADJ
ajssms-487	195	2	reports	report	NOUN
ajssms-487	195	3	2000	2000	NUM
ajssms-487	195	4	-	-	SYM
ajssms-487	195	5	2013	2013	NUM
ajssms-487	195	6	.	.	PUNCT
ajssms-487	196	1	bamahros	bamahro	NOUN
ajssms-487	196	2	,	,	PUNCT
ajssms-487	196	3	h.m	h.m	PROPN
ajssms-487	196	4	.	.	PROPN
ajssms-487	196	5	and	and	CCONJ
ajssms-487	196	6	w.n	w.n	PROPN
ajssms-487	196	7	.	.	PROPN
ajssms-487	196	8	wan	wan	PROPN
ajssms-487	196	9	-	-	PUNCT
ajssms-487	196	10	hussin	hussin	PROPN
ajssms-487	196	11	,	,	PUNCT
ajssms-487	196	12	2015a	2015a	NUM
ajssms-487	196	13	.	.	PUNCT
ajssms-487	197	1	non	non	ADJ
ajssms-487	197	2	-	-	ADJ
ajssms-487	197	3	audit	audit	ADJ
ajssms-487	197	4	services	service	NOUN
ajssms-487	197	5	,	,	PUNCT
ajssms-487	197	6	audit	audit	NOUN
ajssms-487	197	7	firm	firm	ADJ
ajssms-487	197	8	tenure	tenure	NOUN
ajssms-487	197	9	and	and	CCONJ
ajssms-487	197	10	earnings	earning	NOUN
ajssms-487	197	11	management	management	NOUN
ajssms-487	197	12	in	in	ADP
ajssms-487	197	13	malaysia	malaysia	PROPN
ajssms-487	197	14	.	.	PUNCT
ajssms-487	198	1	asian	asian	PROPN
ajssms-487	198	2	academy	academy	PROPN
ajssms-487	198	3	of	of	ADP
ajssms-487	198	4	management	management	PROPN
ajssms-487	198	5	journal	journal	PROPN
ajssms-487	198	6	of	of	ADP
ajssms-487	198	7	accounting	accounting	NOUN
ajssms-487	198	8	and	and	CCONJ
ajssms-487	198	9	finance	finance	NOUN
ajssms-487	198	10	,	,	PUNCT
ajssms-487	198	11	11(1	11(1	NUM
ajssms-487	198	12	):	):	PUNCT
ajssms-487	198	13	145	145	NUM
ajssms-487	198	14	-	-	SYM
ajssms-487	198	15	168	168	NUM
ajssms-487	198	16	.	.	PUNCT
ajssms-487	199	1	bamahros	bamahro	NOUN
ajssms-487	199	2	,	,	PUNCT
ajssms-487	199	3	h.m	h.m	PROPN
ajssms-487	199	4	.	.	PROPN
ajssms-487	199	5	and	and	CCONJ
ajssms-487	199	6	w.n	w.n	PROPN
ajssms-487	199	7	.	.	PROPN
ajssms-487	199	8	wan	wan	PROPN
ajssms-487	199	9	-	-	PUNCT
ajssms-487	199	10	hussin	hussin	PROPN
ajssms-487	199	11	,	,	PUNCT
ajssms-487	199	12	2015b	2015b	NUM
ajssms-487	199	13	.	.	PUNCT
ajssms-487	200	1	types	type	NOUN
ajssms-487	200	2	of	of	ADP
ajssms-487	200	3	institutional	institutional	ADJ
ajssms-487	200	4	investors	investor	NOUN
ajssms-487	200	5	and	and	CCONJ
ajssms-487	200	6	earnings	earning	NOUN
ajssms-487	200	7	management	management	NOUN
ajssms-487	200	8	in	in	ADP
ajssms-487	200	9	malaysia	malaysia	PROPN
ajssms-487	200	10	.	.	PUNCT
ajssms-487	201	1	advanced	advanced	ADJ
ajssms-487	201	2	science	science	NOUN
ajssms-487	201	3	letters	letter	NOUN
ajssms-487	201	4	,	,	PUNCT
ajssms-487	201	5	21(6	21(6	NUM
ajssms-487	201	6	):	):	PUNCT
ajssms-487	201	7	2003	2003	NUM
ajssms-487	201	8	-	-	SYM
ajssms-487	201	9	2006	2006	NUM
ajssms-487	201	10	.	.	PUNCT
ajssms-487	202	1	bao	bao	PROPN
ajssms-487	202	2	,	,	PUNCT
ajssms-487	202	3	b.h	b.h	PROPN
ajssms-487	202	4	.	.	PROPN
ajssms-487	202	5	and	and	CCONJ
ajssms-487	202	6	d.h	d.h	PROPN
ajssms-487	202	7	.	.	PROPN
ajssms-487	202	8	bao	bao	PROPN
ajssms-487	202	9	,	,	PUNCT
ajssms-487	202	10	2001	2001	NUM
ajssms-487	202	11	.	.	PUNCT
ajssms-487	203	1	characteristics	characteristic	NOUN
ajssms-487	203	2	of	of	ADP
ajssms-487	203	3	earnings	earning	NOUN
ajssms-487	203	4	versus	versus	ADP
ajssms-487	203	5	book	book	NOUN
ajssms-487	203	6	value	value	NOUN
ajssms-487	203	7	firms	firm	NOUN
ajssms-487	203	8	in	in	ADP
ajssms-487	203	9	the	the	DET
ajssms-487	203	10	taiwan	taiwan	PROPN
ajssms-487	203	11	stock	stock	NOUN
ajssms-487	203	12	exchange	exchange	PROPN
ajssms-487	203	13	.	.	PUNCT
ajssms-487	204	1	advances	advance	NOUN
ajssms-487	204	2	in	in	ADP
ajssms-487	204	3	international	international	ADJ
ajssms-487	204	4	accounting	accounting	NOUN
ajssms-487	204	5	,	,	PUNCT
ajssms-487	204	6	14	14	NUM
ajssms-487	204	7	:	:	SYM
ajssms-487	204	8	101	101	NUM
ajssms-487	204	9	-	-	SYM
ajssms-487	204	10	114	114	NUM
ajssms-487	204	11	.	.	PUNCT
ajssms-487	205	1	bartram	bartram	PROPN
ajssms-487	205	2	,	,	PUNCT
ajssms-487	205	3	m.	m.	NOUN
ajssms-487	205	4	,	,	PUNCT
ajssms-487	205	5	2007	2007	NUM
ajssms-487	205	6	.	.	PUNCT
ajssms-487	206	1	corporate	corporate	ADJ
ajssms-487	206	2	cash	cash	NOUN
ajssms-487	206	3	flow	flow	NOUN
ajssms-487	206	4	and	and	CCONJ
ajssms-487	206	5	stock	stock	NOUN
ajssms-487	206	6	price	price	NOUN
ajssms-487	206	7	exposures	exposure	NOUN
ajssms-487	206	8	to	to	ADP
ajssms-487	206	9	foreign	foreign	ADJ
ajssms-487	206	10	exchange	exchange	NOUN
ajssms-487	206	11	rate	rate	NOUN
ajssms-487	206	12	risk	risk	NOUN
ajssms-487	206	13	.	.	PUNCT
ajssms-487	207	1	journal	journal	NOUN
ajssms-487	207	2	of	of	ADP
ajssms-487	207	3	corporate	corporate	ADJ
ajssms-487	207	4	finance	finance	NOUN
ajssms-487	207	5	,	,	PUNCT
ajssms-487	207	6	13(5	13(5	NUM
ajssms-487	207	7	):	):	PUNCT
ajssms-487	207	8	981	981	NUM
ajssms-487	207	9	-	-	SYM
ajssms-487	207	10	994	994	NUM
ajssms-487	207	11	.	.	PUNCT
ajssms-487	207	12	dastgir	dastgir	PROPN
ajssms-487	207	13	,	,	PUNCT
ajssms-487	207	14	m.	m.	NOUN
ajssms-487	207	15	and	and	CCONJ
ajssms-487	207	16	s.a	s.a	PROPN
ajssms-487	207	17	.	.	PROPN
ajssms-487	207	18	velashani	velashani	PROPN
ajssms-487	207	19	,	,	PUNCT
ajssms-487	207	20	2008	2008	NUM
ajssms-487	207	21	.	.	PUNCT
ajssms-487	208	1	comprehensive	comprehensive	ADJ
ajssms-487	208	2	income	income	NOUN
ajssms-487	208	3	and	and	CCONJ
ajssms-487	208	4	net	net	ADJ
ajssms-487	208	5	income	income	NOUN
ajssms-487	208	6	as	as	ADP
ajssms-487	208	7	measures	measure	NOUN
ajssms-487	208	8	of	of	ADP
ajssms-487	208	9	firm	firm	ADJ
ajssms-487	208	10	performance	performance	NOUN
ajssms-487	208	11	:	:	PUNCT
ajssms-487	208	12	some	some	DET
ajssms-487	208	13	evidence	evidence	NOUN
ajssms-487	208	14	for	for	ADP
ajssms-487	208	15	scale	scale	NOUN
ajssms-487	208	16	effect	effect	NOUN
ajssms-487	208	17	.	.	PUNCT
ajssms-487	209	1	european	european	ADJ
ajssms-487	209	2	journal	journal	PROPN
ajssms-487	209	3	of	of	ADP
ajssms-487	209	4	economics	economic	NOUN
ajssms-487	209	5	,	,	PUNCT
ajssms-487	209	6	finance	finance	NOUN
ajssms-487	209	7	and	and	CCONJ
ajssms-487	209	8	administrative	administrative	ADJ
ajssms-487	209	9	sciences	science	NOUN
ajssms-487	209	10	,	,	PUNCT
ajssms-487	209	11	12(1	12(1	NUM
ajssms-487	209	12	):	):	PUNCT
ajssms-487	209	13	123	123	NUM
ajssms-487	209	14	-	-	SYM
ajssms-487	209	15	133	133	NUM
ajssms-487	209	16	.	.	PUNCT
ajssms-487	210	1	dye	dye	NOUN
ajssms-487	210	2	,	,	PUNCT
ajssms-487	210	3	r.a	r.a	PROPN
ajssms-487	210	4	.	.	PROPN
ajssms-487	210	5	and	and	CCONJ
ajssms-487	210	6	s.s	s.s	PROPN
ajssms-487	210	7	.	.	PROPN
ajssms-487	210	8	sridhar	sridhar	PROPN
ajssms-487	210	9	,	,	PUNCT
ajssms-487	210	10	1995	1995	NUM
ajssms-487	210	11	.	.	PUNCT
ajssms-487	211	1	industry	industry	NOUN
ajssms-487	211	2	-	-	PUNCT
ajssms-487	211	3	wide	wide	ADJ
ajssms-487	211	4	disclosure	disclosure	NOUN
ajssms-487	211	5	dynamics	dynamic	NOUN
ajssms-487	211	6	.	.	PUNCT
ajssms-487	212	1	journal	journal	NOUN
ajssms-487	212	2	of	of	ADP
ajssms-487	212	3	accounting	accounting	NOUN
ajssms-487	212	4	research	research	NOUN
ajssms-487	212	5	,	,	PUNCT
ajssms-487	212	6	33(1	33(1	NUM
ajssms-487	212	7	):	):	PUNCT
ajssms-487	212	8	157	157	NUM
ajssms-487	212	9	-	-	SYM
ajssms-487	212	10	174	174	NUM
ajssms-487	212	11	.	.	PUNCT
ajssms-487	213	1	ely	ely	PROPN
ajssms-487	213	2	,	,	PUNCT
ajssms-487	213	3	k.	k.	PROPN
ajssms-487	213	4	and	and	CCONJ
ajssms-487	213	5	g.	g.	PROPN
ajssms-487	213	6	waymire	waymire	PROPN
ajssms-487	213	7	,	,	PUNCT
ajssms-487	213	8	1999	1999	NUM
ajssms-487	213	9	.	.	PUNCT
ajssms-487	214	1	accounting	account	VERB
ajssms-487	214	2	standard	standard	NOUN
ajssms-487	214	3	-	-	PUNCT
ajssms-487	214	4	setting	set	VERB
ajssms-487	214	5	organizations	organization	NOUN
ajssms-487	214	6	and	and	CCONJ
ajssms-487	214	7	earnings	earning	NOUN
ajssms-487	214	8	relevance	relevance	NOUN
ajssms-487	214	9	:	:	PUNCT
ajssms-487	214	10	longitudinal	longitudinal	ADJ
ajssms-487	214	11	evidence	evidence	NOUN
ajssms-487	214	12	from	from	ADP
ajssms-487	214	13	nyse	nyse	PROPN
ajssms-487	214	14	common	common	ADJ
ajssms-487	214	15	stocks	stock	NOUN
ajssms-487	214	16	,	,	PUNCT
ajssms-487	214	17	1927–1993	1927–1993	NUM
ajssms-487	214	18	.	.	PUNCT
ajssms-487	214	19	journal	journal	PROPN
ajssms-487	214	20	of	of	ADP
ajssms-487	214	21	accounting	accounting	NOUN
ajssms-487	214	22	research	research	NOUN
ajssms-487	214	23	,	,	PUNCT
ajssms-487	214	24	37(2	37(2	PRON
ajssms-487	214	25	):	):	PUNCT
ajssms-487	214	26	293	293	NUM
ajssms-487	214	27	-	-	SYM
ajssms-487	214	28	318	318	NUM
ajssms-487	214	29	.	.	PUNCT
ajssms-487	215	1	francis	francis	PROPN
ajssms-487	215	2	,	,	PUNCT
ajssms-487	215	3	j.	j.	PROPN
ajssms-487	215	4	and	and	CCONJ
ajssms-487	215	5	k.	k.	PROPN
ajssms-487	215	6	schipper	schipper	PROPN
ajssms-487	215	7	,	,	PUNCT
ajssms-487	215	8	1999	1999	NUM
ajssms-487	215	9	.	.	PUNCT
ajssms-487	216	1	have	have	AUX
ajssms-487	216	2	financial	financial	ADJ
ajssms-487	216	3	statements	statement	NOUN
ajssms-487	216	4	lost	lose	VERB
ajssms-487	216	5	their	their	PRON
ajssms-487	216	6	relevance	relevance	NOUN
ajssms-487	216	7	?	?	PUNCT
ajssms-487	217	1	journal	journal	NOUN
ajssms-487	217	2	of	of	ADP
ajssms-487	217	3	accounting	accounting	NOUN
ajssms-487	217	4	research	research	NOUN
ajssms-487	217	5	,	,	PUNCT
ajssms-487	217	6	37(2	37(2	PRON
ajssms-487	217	7	):	):	PUNCT
ajssms-487	217	8	319	319	NUM
ajssms-487	217	9	-	-	SYM
ajssms-487	217	10	352	352	NUM
ajssms-487	217	11	.	.	PUNCT
ajssms-487	218	1	gallary	gallary	ADJ
ajssms-487	218	2	,	,	PUNCT
ajssms-487	218	3	g.	g.	PROPN
ajssms-487	218	4	,	,	PUNCT
ajssms-487	218	5	e.	e.	PROPN
ajssms-487	218	6	cooper	cooper	PROPN
ajssms-487	218	7	and	and	CCONJ
ajssms-487	218	8	j.	j.	PROPN
ajssms-487	218	9	sweeting	sweeting	PROPN
ajssms-487	218	10	,	,	PUNCT
ajssms-487	218	11	2008	2008	NUM
ajssms-487	218	12	.	.	PUNCT
ajssms-487	219	1	corporate	corporate	ADJ
ajssms-487	219	2	disclosure	disclosure	NOUN
ajssms-487	219	3	quality	quality	NOUN
ajssms-487	219	4	:	:	PUNCT
ajssms-487	219	5	lesson	lesson	NOUN
ajssms-487	219	6	from	from	ADP
ajssms-487	219	7	australian	australian	ADJ
ajssms-487	219	8	companies	company	NOUN
ajssms-487	219	9	on	on	ADP
ajssms-487	219	10	the	the	DET
ajssms-487	219	11	impact	impact	NOUN
ajssms-487	219	12	of	of	ADP
ajssms-487	219	13	adopting	adopt	VERB
ajssms-487	219	14	international	international	ADJ
ajssms-487	219	15	financial	financial	ADJ
ajssms-487	219	16	reporting	reporting	NOUN
ajssms-487	219	17	standards	standard	NOUN
ajssms-487	219	18	.	.	PUNCT
ajssms-487	220	1	australian	australian	ADJ
ajssms-487	220	2	accounting	accounting	NOUN
ajssms-487	220	3	review	review	PROPN
ajssms-487	220	4	,	,	PUNCT
ajssms-487	220	5	18(3	18(3	NUM
ajssms-487	220	6	):	):	PUNCT
ajssms-487	220	7	257	257	NUM
ajssms-487	220	8	-	-	SYM
ajssms-487	220	9	273	273	NUM
ajssms-487	220	10	.	.	PUNCT
ajssms-487	221	1	gee	gee	NOUN
ajssms-487	221	2	-	-	PUNCT
ajssms-487	221	3	jung	jung	PROPN
ajssms-487	221	4	,	,	PUNCT
ajssms-487	221	5	k.	k.	PROPN
ajssms-487	221	6	,	,	PUNCT
ajssms-487	221	7	2009	2009	NUM
ajssms-487	221	8	.	.	PUNCT
ajssms-487	222	1	the	the	DET
ajssms-487	222	2	value	value	NOUN
ajssms-487	222	3	relevance	relevance	NOUN
ajssms-487	222	4	of	of	ADP
ajssms-487	222	5	book	book	NOUN
ajssms-487	222	6	values	value	NOUN
ajssms-487	222	7	,	,	PUNCT
ajssms-487	222	8	earnings	earning	NOUN
ajssms-487	222	9	and	and	CCONJ
ajssms-487	222	10	cash	cash	NOUN
ajssms-487	222	11	flows	flow	NOUN
ajssms-487	222	12	:	:	PUNCT
ajssms-487	222	13	evidence	evidence	NOUN
ajssms-487	222	14	from	from	ADP
ajssms-487	222	15	korea	korea	PROPN
ajssms-487	222	16	.	.	PUNCT
ajssms-487	223	1	international	international	ADJ
ajssms-487	223	2	journal	journal	PROPN
ajssms-487	223	3	of	of	ADP
ajssms-487	223	4	business	business	NOUN
ajssms-487	223	5	and	and	CCONJ
ajssms-487	223	6	management	management	NOUN
ajssms-487	223	7	,	,	PUNCT
ajssms-487	223	8	4(10	4(10	NUM
ajssms-487	223	9	):	):	PUNCT
ajssms-487	223	10	28	28	NUM
ajssms-487	223	11	-	-	SYM
ajssms-487	223	12	42	42	NUM
ajssms-487	223	13	.	.	PUNCT
ajssms-487	224	1	glaum	glaum	NOUN
ajssms-487	224	2	,	,	PUNCT
ajssms-487	224	3	m.	m.	NOUN
ajssms-487	224	4	and	and	CCONJ
ajssms-487	224	5	d.	d.	PROPN
ajssms-487	224	6	street	street	PROPN
ajssms-487	224	7	,	,	PUNCT
ajssms-487	224	8	2003	2003	NUM
ajssms-487	224	9	.	.	PUNCT
ajssms-487	225	1	compliance	compliance	NOUN
ajssms-487	225	2	with	with	ADP
ajssms-487	225	3	the	the	DET
ajssms-487	225	4	disclosure	disclosure	NOUN
ajssms-487	225	5	requirements	requirement	NOUN
ajssms-487	225	6	of	of	ADP
ajssms-487	225	7	germany	germany	PROPN
ajssms-487	225	8	’s	’s	PART
ajssms-487	225	9	new	new	ADJ
ajssms-487	225	10	market	market	NOUN
ajssms-487	225	11	:	:	PUNCT
ajssms-487	225	12	ias	ia	NOUN
ajssms-487	225	13	versus	versus	ADP
ajssms-487	225	14	us	us	PROPN
ajssms-487	225	15	gaap	gaap	PROPN
ajssms-487	225	16	.	.	PUNCT
ajssms-487	226	1	journal	journal	PROPN
ajssms-487	226	2	of	of	ADP
ajssms-487	226	3	international	international	ADJ
ajssms-487	226	4	financial	financial	ADJ
ajssms-487	226	5	management	management	NOUN
ajssms-487	226	6	and	and	CCONJ
ajssms-487	226	7	accounting	accounting	NOUN
ajssms-487	226	8	,	,	PUNCT
ajssms-487	226	9	14(1	14(1	NUM
ajssms-487	226	10	):	):	PUNCT
ajssms-487	226	11	64	64	NUM
ajssms-487	226	12	-	-	SYM
ajssms-487	226	13	100	100	NUM
ajssms-487	226	14	.	.	PUNCT
ajssms-487	227	1	harris	harris	PROPN
ajssms-487	227	2	,	,	PUNCT
ajssms-487	227	3	t.s	t.s	PROPN
ajssms-487	227	4	.	.	PROPN
ajssms-487	227	5	,	,	PUNCT
ajssms-487	227	6	m.	m.	PROPN
ajssms-487	227	7	lang	lang	PROPN
ajssms-487	227	8	and	and	CCONJ
ajssms-487	227	9	h.p	h.p	PROPN
ajssms-487	227	10	.	.	PROPN
ajssms-487	227	11	mőller	mőller	PROPN
ajssms-487	227	12	,	,	PUNCT
ajssms-487	227	13	1994	1994	NUM
ajssms-487	227	14	.	.	PUNCT
ajssms-487	228	1	the	the	DET
ajssms-487	228	2	value	value	NOUN
ajssms-487	228	3	relevance	relevance	NOUN
ajssms-487	228	4	of	of	ADP
ajssms-487	228	5	german	german	ADJ
ajssms-487	228	6	accounting	accounting	NOUN
ajssms-487	228	7	measures	measure	NOUN
ajssms-487	228	8	:	:	PUNCT
ajssms-487	228	9	an	an	DET
ajssms-487	228	10	empirical	empirical	ADJ
ajssms-487	228	11	analysis	analysis	NOUN
ajssms-487	228	12	.	.	PUNCT
ajssms-487	229	1	journal	journal	NOUN
ajssms-487	229	2	of	of	ADP
ajssms-487	229	3	accounting	accounting	NOUN
ajssms-487	229	4	research	research	NOUN
ajssms-487	229	5	,	,	PUNCT
ajssms-487	229	6	32(2	32(2	NUM
ajssms-487	229	7	):	):	PUNCT
ajssms-487	229	8	187	187	NUM
ajssms-487	229	9	-	-	SYM
ajssms-487	229	10	209	209	NUM
ajssms-487	229	11	.	.	PUNCT
ajssms-487	230	1	holmes	holmes	PROPN
ajssms-487	230	2	,	,	PUNCT
ajssms-487	230	3	t.j	t.j	PROPN
ajssms-487	230	4	.	.	PROPN
ajssms-487	230	5	and	and	CCONJ
ajssms-487	230	6	j.j	j.j	PROPN
ajssms-487	230	7	.	.	PROPN
ajssms-487	230	8	stevens	stevens	PROPN
ajssms-487	230	9	,	,	PUNCT
ajssms-487	230	10	2004	2004	NUM
ajssms-487	230	11	.	.	PUNCT
ajssms-487	231	1	spatial	spatial	ADJ
ajssms-487	231	2	distribution	distribution	NOUN
ajssms-487	231	3	of	of	ADP
ajssms-487	231	4	economic	economic	ADJ
ajssms-487	231	5	activities	activity	NOUN
ajssms-487	231	6	in	in	ADP
ajssms-487	231	7	north	north	PROPN
ajssms-487	231	8	america	america	PROPN
ajssms-487	231	9	.	.	PUNCT
ajssms-487	232	1	handbook	handbook	NOUN
ajssms-487	232	2	of	of	ADP
ajssms-487	232	3	regional	regional	ADJ
ajssms-487	232	4	and	and	CCONJ
ajssms-487	232	5	urban	urban	ADJ
ajssms-487	232	6	economics	economic	NOUN
ajssms-487	232	7	,	,	PUNCT
ajssms-487	232	8	4(4	4(4	NUM
ajssms-487	232	9	):	):	PUNCT
ajssms-487	232	10	2797	2797	NUM
ajssms-487	232	11	-	-	SYM
ajssms-487	232	12	2843	2843	NUM
ajssms-487	232	13	.	.	PUNCT
ajssms-487	233	1	jordan	jordan	PROPN
ajssms-487	233	2	central	central	PROPN
ajssms-487	233	3	bank	bank	PROPN
ajssms-487	233	4	,	,	PUNCT
ajssms-487	233	5	2013	2013	NUM
ajssms-487	233	6	.	.	PUNCT
ajssms-487	234	1	report	report	NOUN
ajssms-487	234	2	of	of	ADP
ajssms-487	234	3	jordanian	jordanian	ADJ
ajssms-487	234	4	finance	finance	NOUN
ajssms-487	234	5	sector	sector	NOUN
ajssms-487	234	6	stability	stability	NOUN
ajssms-487	234	7	.	.	PUNCT
ajssms-487	235	1	available	available	ADJ
ajssms-487	235	2	from	from	ADP
ajssms-487	235	3	http://www.cbj.gov.jo/arabic/index.php	http://www.cbj.gov.jo/arabic/index.php	PROPN
ajssms-487	236	1	[	[	X
ajssms-487	236	2	accessed	access	VERB
ajssms-487	236	3	december	december	PROPN
ajssms-487	236	4	15	15	NUM
ajssms-487	236	5	,	,	PUNCT
ajssms-487	236	6	2013	2013	NUM
ajssms-487	236	7	]	]	PUNCT
ajssms-487	236	8	.	.	PUNCT
ajssms-487	237	1	jordan	jordan	PROPN
ajssms-487	237	2	securities	securities	PROPN
ajssms-487	237	3	commission	commission	PROPN
ajssms-487	237	4	(	(	PUNCT
ajssms-487	237	5	jsc	jsc	PROPN
ajssms-487	237	6	)	)	PUNCT
ajssms-487	237	7	,	,	PUNCT
ajssms-487	237	8	2014	2014	NUM
ajssms-487	237	9	.	.	PUNCT
ajssms-487	238	1	annual	annual	ADJ
ajssms-487	238	2	reports	report	NOUN
ajssms-487	238	3	of	of	ADP
ajssms-487	238	4	jsc	jsc	PROPN
ajssms-487	238	5	,	,	PUNCT
ajssms-487	238	6	2004	2004	NUM
ajssms-487	238	7	-	-	SYM
ajssms-487	238	8	2013	2013	NUM
ajssms-487	238	9	.	.	PUNCT
ajssms-487	239	1	office	office	NOUN
ajssms-487	239	2	for	for	ADP
ajssms-487	239	3	national	national	ADJ
ajssms-487	239	4	statistics	statistic	NOUN
ajssms-487	239	5	(	(	PUNCT
ajssms-487	239	6	ons	ons	PROPN
ajssms-487	239	7	)	)	PUNCT
ajssms-487	239	8	,	,	PUNCT
ajssms-487	239	9	2009	2009	NUM
ajssms-487	239	10	.	.	PUNCT
ajssms-487	240	1	uk	uk	PROPN
ajssms-487	240	2	standard	standard	ADJ
ajssms-487	240	3	industrial	industrial	ADJ
ajssms-487	240	4	classification	classification	NOUN
ajssms-487	240	5	of	of	ADP
ajssms-487	240	6	economic	economic	ADJ
ajssms-487	240	7	activities	activity	NOUN
ajssms-487	240	8	2007	2007	NUM
ajssms-487	240	9	(	(	PUNCT
ajssms-487	240	10	sic	sic	ADJ
ajssms-487	240	11	2007	2007	NUM
ajssms-487	240	12	)	)	PUNCT
ajssms-487	240	13	.	.	PUNCT
ajssms-487	241	1	uk	uk	PROPN
ajssms-487	241	2	:	:	PUNCT
ajssms-487	241	3	palgrave	palgrave	PROPN
ajssms-487	241	4	macmillan	macmillan	PROPN
ajssms-487	241	5	.	.	PUNCT
ajssms-487	242	1	owusu	owusu	PROPN
ajssms-487	242	2	-	-	PUNCT
ajssms-487	242	3	ansah	ansah	PROPN
ajssms-487	242	4	,	,	PUNCT
ajssms-487	242	5	s.	s.	PROPN
ajssms-487	242	6	,	,	PUNCT
ajssms-487	242	7	1998	1998	NUM
ajssms-487	242	8	.	.	PUNCT
ajssms-487	243	1	the	the	DET
ajssms-487	243	2	impact	impact	NOUN
ajssms-487	243	3	of	of	ADP
ajssms-487	243	4	corporate	corporate	ADJ
ajssms-487	243	5	attributes	attribute	NOUN
ajssms-487	243	6	on	on	ADP
ajssms-487	243	7	the	the	DET
ajssms-487	243	8	extent	extent	NOUN
ajssms-487	243	9	of	of	ADP
ajssms-487	243	10	mandatory	mandatory	ADJ
ajssms-487	243	11	disclosure	disclosure	NOUN
ajssms-487	243	12	and	and	CCONJ
ajssms-487	243	13	reporting	report	VERB
ajssms-487	243	14	by	by	ADP
ajssms-487	243	15	listed	list	VERB
ajssms-487	243	16	companies	company	NOUN
ajssms-487	243	17	in	in	ADP
ajssms-487	243	18	zimbabwe	zimbabwe	PROPN
ajssms-487	243	19	.	.	PUNCT
ajssms-487	244	1	international	international	ADJ
ajssms-487	244	2	journal	journal	PROPN
ajssms-487	244	3	of	of	ADP
ajssms-487	244	4	accounting	accounting	NOUN
ajssms-487	244	5	,	,	PUNCT
ajssms-487	244	6	33(5	33(5	NUM
ajssms-487	244	7	):	):	PUNCT
ajssms-487	244	8	605	605	NUM
ajssms-487	244	9	-	-	SYM
ajssms-487	244	10	631	631	NUM
ajssms-487	244	11	.	.	PUNCT
ajssms-487	245	1	shamki	shamki	PROPN
ajssms-487	245	2	,	,	PUNCT
ajssms-487	245	3	d.	d.	PROPN
ajssms-487	245	4	,	,	PUNCT
ajssms-487	245	5	2013	2013	NUM
ajssms-487	245	6	.	.	PUNCT
ajssms-487	246	1	the	the	DET
ajssms-487	246	2	impact	impact	NOUN
ajssms-487	246	3	of	of	ADP
ajssms-487	246	4	economic	economic	ADJ
ajssms-487	246	5	factors	factor	NOUN
ajssms-487	246	6	on	on	ADP
ajssms-487	246	7	the	the	DET
ajssms-487	246	8	value	value	NOUN
ajssms-487	246	9	relevance	relevance	NOUN
ajssms-487	246	10	of	of	ADP
ajssms-487	246	11	accounting	account	VERB
ajssms-487	246	12	information	information	NOUN
ajssms-487	246	13	in	in	ADP
ajssms-487	246	14	jordan	jordan	PROPN
ajssms-487	246	15	.	.	PUNCT
ajssms-487	247	1	international	international	ADJ
ajssms-487	247	2	journal	journal	PROPN
ajssms-487	247	3	of	of	ADP
ajssms-487	247	4	business	business	NOUN
ajssms-487	247	5	and	and	CCONJ
ajssms-487	247	6	management	management	NOUN
ajssms-487	247	7	,	,	PUNCT
ajssms-487	247	8	8(6	8(6	NUM
ajssms-487	247	9	):	):	PUNCT
ajssms-487	247	10	89	89	NUM
ajssms-487	247	11	-	-	SYM
ajssms-487	247	12	104	104	NUM
ajssms-487	247	13	.	.	PUNCT
ajssms-487	248	1	shamki	shamki	PROPN
ajssms-487	248	2	,	,	PUNCT
ajssms-487	248	3	d.	d.	PROPN
ajssms-487	248	4	and	and	CCONJ
ajssms-487	248	5	a.	a.	PROPN
ajssms-487	248	6	abdul	abdul	PROPN
ajssms-487	248	7	rahman	rahman	PROPN
ajssms-487	248	8	,	,	PUNCT
ajssms-487	248	9	2011	2011	NUM
ajssms-487	248	10	.	.	PUNCT
ajssms-487	249	1	net	net	ADJ
ajssms-487	249	2	income	income	NOUN
ajssms-487	249	3	,	,	PUNCT
ajssms-487	249	4	book	book	NOUN
ajssms-487	249	5	value	value	NOUN
ajssms-487	249	6	and	and	CCONJ
ajssms-487	249	7	cash	cash	NOUN
ajssms-487	249	8	flows	flow	NOUN
ajssms-487	249	9	:	:	PUNCT
ajssms-487	249	10	the	the	DET
ajssms-487	249	11	value	value	NOUN
ajssms-487	249	12	relevance	relevance	NOUN
ajssms-487	249	13	in	in	ADP
ajssms-487	249	14	jordanian	jordanian	ADJ
ajssms-487	249	15	economic	economic	ADJ
ajssms-487	249	16	sectors	sector	NOUN
ajssms-487	249	17	.	.	PUNCT
ajssms-487	250	1	international	international	ADJ
ajssms-487	250	2	journal	journal	PROPN
ajssms-487	250	3	of	of	ADP
ajssms-487	250	4	business	business	NOUN
ajssms-487	250	5	and	and	CCONJ
ajssms-487	250	6	social	social	ADJ
ajssms-487	250	7	research	research	NOUN
ajssms-487	250	8	,	,	PUNCT
ajssms-487	250	9	1(1	1(1	NUM
ajssms-487	250	10	):	):	PUNCT
ajssms-487	250	11	123	123	NUM
ajssms-487	250	12	-	-	SYM
ajssms-487	250	13	135	135	NUM
ajssms-487	250	14	.	.	PUNCT
ajssms-487	251	1	shamki	shamki	PROPN
ajssms-487	251	2	,	,	PUNCT
ajssms-487	251	3	d.	d.	PROPN
ajssms-487	251	4	and	and	CCONJ
ajssms-487	251	5	a.	a.	PROPN
ajssms-487	251	6	abdul	abdul	PROPN
ajssms-487	251	7	rahman	rahman	PROPN
ajssms-487	251	8	,	,	PUNCT
ajssms-487	251	9	2013	2013	NUM
ajssms-487	251	10	.	.	PUNCT
ajssms-487	252	1	does	do	AUX
ajssms-487	252	2	financial	financial	ADJ
ajssms-487	252	3	disclosure	disclosure	NOUN
ajssms-487	252	4	impact	impact	NOUN
ajssms-487	252	5	the	the	DET
ajssms-487	252	6	value	value	NOUN
ajssms-487	252	7	relevance	relevance	NOUN
ajssms-487	252	8	of	of	ADP
ajssms-487	252	9	accounting	accounting	NOUN
ajssms-487	252	10	information	information	NOUN
ajssms-487	252	11	?	?	PUNCT
ajssms-487	253	1	education	education	NOUN
ajssms-487	253	2	,	,	PUNCT
ajssms-487	253	3	business	business	NOUN
ajssms-487	253	4	and	and	CCONJ
ajssms-487	253	5	society	society	NOUN
ajssms-487	253	6	:	:	PUNCT
ajssms-487	253	7	contemporary	contemporary	ADJ
ajssms-487	253	8	middle	middle	ADJ
ajssms-487	253	9	eastern	eastern	ADJ
ajssms-487	253	10	issues	issue	NOUN
ajssms-487	253	11	,	,	PUNCT
ajssms-487	253	12	6(3/4	6(3/4	NUM
ajssms-487	253	13	):	):	PUNCT
ajssms-487	253	14	216	216	NUM
ajssms-487	253	15	-	-	SYM
ajssms-487	253	16	232	232	NUM
ajssms-487	253	17	.	.	PUNCT
ajssms-487	254	1	street	street	PROPN
ajssms-487	254	2	,	,	PUNCT
ajssms-487	254	3	d.	d.	PROPN
ajssms-487	254	4	and	and	CCONJ
ajssms-487	254	5	s.	s.	PROPN
ajssms-487	254	6	bryant	bryant	PROPN
ajssms-487	254	7	,	,	PUNCT
ajssms-487	254	8	2000	2000	NUM
ajssms-487	254	9	.	.	PUNCT
ajssms-487	255	1	disclosure	disclosure	NOUN
ajssms-487	255	2	level	level	NOUN
ajssms-487	255	3	and	and	CCONJ
ajssms-487	255	4	compliance	compliance	NOUN
ajssms-487	255	5	with	with	ADP
ajssms-487	255	6	iass	iass	NOUN
ajssms-487	255	7	:	:	PUNCT
ajssms-487	255	8	a	a	DET
ajssms-487	255	9	comparison	comparison	NOUN
ajssms-487	255	10	of	of	ADP
ajssms-487	255	11	companies	company	NOUN
ajssms-487	255	12	with	with	ADP
ajssms-487	255	13	and	and	CCONJ
ajssms-487	255	14	without	without	ADP
ajssms-487	255	15	u.s	u.s	PROPN
ajssms-487	255	16	.	.	PROPN
ajssms-487	255	17	listings	listing	NOUN
ajssms-487	255	18	and	and	CCONJ
ajssms-487	255	19	fillings	filling	NOUN
ajssms-487	255	20	.	.	PUNCT
ajssms-487	256	1	international	international	ADJ
ajssms-487	256	2	of	of	ADP
ajssms-487	256	3	accounting	accounting	NOUN
ajssms-487	256	4	,	,	PUNCT
ajssms-487	256	5	35(3	35(3	NUM
ajssms-487	256	6	):	):	PUNCT
ajssms-487	256	7	305	305	NUM
ajssms-487	256	8	-	-	SYM
ajssms-487	256	9	329	329	NUM
ajssms-487	256	10	.	.	PUNCT
ajssms-487	257	1	street	street	PROPN
ajssms-487	257	2	,	,	PUNCT
ajssms-487	257	3	d.	d.	PROPN
ajssms-487	257	4	and	and	CCONJ
ajssms-487	257	5	s.	s.	PROPN
ajssms-487	257	6	gray	gray	PROPN
ajssms-487	257	7	,	,	PUNCT
ajssms-487	257	8	2001	2001	NUM
ajssms-487	257	9	.	.	PUNCT
ajssms-487	258	1	observance	observance	NOUN
ajssms-487	258	2	of	of	ADP
ajssms-487	258	3	international	international	ADJ
ajssms-487	258	4	accounting	accounting	NOUN
ajssms-487	258	5	standards	standard	NOUN
ajssms-487	258	6	:	:	PUNCT
ajssms-487	258	7	factor	factor	NOUN
ajssms-487	258	8	explaining	explain	VERB
ajssms-487	258	9	non	non	ADJ
ajssms-487	258	10	-	-	NOUN
ajssms-487	258	11	compliance	compliance	NOUN
ajssms-487	258	12	by	by	ADP
ajssms-487	258	13	companies	company	NOUN
ajssms-487	258	14	referring	refer	VERB
ajssms-487	258	15	to	to	ADP
ajssms-487	258	16	the	the	DET
ajssms-487	258	17	use	use	NOUN
ajssms-487	258	18	of	of	ADP
ajssms-487	258	19	ias	ias	PROPN
ajssms-487	258	20	.	.	PROPN
ajssms-487	258	21	research	research	PROPN
ajssms-487	258	22	monograph	monograph	PROPN
ajssms-487	258	23	no	no	INTJ
ajssms-487	258	24	.	.	PROPN
ajssms-487	258	25	74	74	NUM
ajssms-487	258	26	.	.	PUNCT
ajssms-487	259	1	london	london	PROPN
ajssms-487	259	2	:	:	PUNCT
ajssms-487	259	3	acca	acca	PROPN
ajssms-487	259	4	.	.	PUNCT
ajssms-487	259	5	vardavaki	vardavaki	PROPN
ajssms-487	259	6	,	,	PUNCT
ajssms-487	259	7	a.	a.	PROPN
ajssms-487	259	8	and	and	CCONJ
ajssms-487	259	9	j.	j.	PROPN
ajssms-487	259	10	mylonakis	mylonakis	PROPN
ajssms-487	259	11	,	,	PUNCT
ajssms-487	259	12	2007	2007	NUM
ajssms-487	259	13	.	.	PUNCT
ajssms-487	260	1	empirical	empirical	ADJ
ajssms-487	260	2	evidence	evidence	NOUN
ajssms-487	260	3	on	on	ADP
ajssms-487	260	4	retail	retail	ADJ
ajssms-487	260	5	firms	firm	NOUN
ajssms-487	260	6	equity	equity	NOUN
ajssms-487	260	7	valuation	valuation	NOUN
ajssms-487	260	8	models	model	NOUN
ajssms-487	260	9	.	.	PUNCT
ajssms-487	261	1	international	international	ADJ
ajssms-487	261	2	research	research	PROPN
ajssms-487	261	3	journal	journal	NOUN
ajssms-487	261	4	of	of	ADP
ajssms-487	261	5	finance	finance	NOUN
ajssms-487	261	6	and	and	CCONJ
ajssms-487	261	7	economics	economic	NOUN
ajssms-487	261	8	,	,	PUNCT
ajssms-487	261	9	7	7	NUM
ajssms-487	261	10	:	:	SYM
ajssms-487	261	11	104	104	NUM
ajssms-487	261	12	-	-	SYM
ajssms-487	261	13	119	119	NUM
ajssms-487	261	14	.	.	PUNCT
ajssms-487	262	1	asian	asian	ADJ
ajssms-487	262	2	online	online	PROPN
ajssms-487	262	3	journal	journal	PROPN
ajssms-487	262	4	publishing	publishing	NOUN
ajssms-487	262	5	group	group	NOUN
ajssms-487	262	6	is	be	AUX
ajssms-487	262	7	not	not	PART
ajssms-487	262	8	responsible	responsible	ADJ
ajssms-487	262	9	or	or	CCONJ
ajssms-487	262	10	answerable	answerable	ADJ
ajssms-487	262	11	for	for	ADP
ajssms-487	262	12	any	any	DET
ajssms-487	262	13	loss	loss	NOUN
ajssms-487	262	14	,	,	PUNCT
ajssms-487	262	15	damage	damage	NOUN
ajssms-487	262	16	or	or	CCONJ
ajssms-487	262	17	liability	liability	NOUN
ajssms-487	262	18	,	,	PUNCT
ajssms-487	262	19	etc	etc	X
ajssms-487	262	20	.	.	X
ajssms-487	262	21	caused	cause	VERB
ajssms-487	262	22	in	in	ADP
ajssms-487	262	23	relation	relation	NOUN
ajssms-487	262	24	to	to	PART
ajssms-487	262	25	/	/	PUNCT
ajssms-487	262	26	arising	arise	VERB
ajssms-487	262	27	out	out	ADP
ajssms-487	262	28	of	of	ADP
ajssms-487	262	29	the	the	DET
ajssms-487	262	30	use	use	NOUN
ajssms-487	262	31	of	of	ADP
ajssms-487	262	32	the	the	DET
ajssms-487	262	33	content	content	NOUN
ajssms-487	262	34	.	.	PUNCT
ajssms-487	263	1	any	any	DET
ajssms-487	263	2	queries	query	NOUN
ajssms-487	263	3	should	should	AUX
ajssms-487	263	4	be	be	AUX
ajssms-487	263	5	directed	direct	VERB
ajssms-487	263	6	to	to	ADP
ajssms-487	263	7	the	the	DET
ajssms-487	263	8	corresponding	corresponding	ADJ
ajssms-487	263	9	author	author	NOUN
ajssms-487	263	10	of	of	ADP
ajssms-487	263	11	the	the	DET
ajssms-487	263	12	article	article	NOUN
ajssms-487	263	13	.	.	PUNCT
ajssms-487	264	1	http://www.cbj.gov.jo/arabic/index.php	http://www.cbj.gov.jo/arabic/index.php	PROPN