id	sid	tid	token	lemma	pos
ajssms-504	1	1	asian	asian	ADJ
ajssms-504	1	2	journal	journal	NOUN
ajssms-504	1	3	of	of	ADP
ajssms-504	1	4	social	social	ADJ
ajssms-504	1	5	sciences	science	NOUN
ajssms-504	1	6	and	and	CCONJ
ajssms-504	1	7	management	management	NOUN
ajssms-504	1	8	studies	study	NOUN
ajssms-504	1	9	issn(e	issn(e	PROPN
ajssms-504	1	10	)	)	PUNCT
ajssms-504	1	11	:	:	PUNCT
ajssms-504	1	12	2313	2313	NUM
ajssms-504	1	13	-	-	SYM
ajssms-504	1	14	7401	7401	NUM
ajssms-504	1	15	issn(p	issn(p	PROPN
ajssms-504	1	16	)	)	PUNCT
ajssms-504	1	17	:	:	PUNCT
ajssms-504	1	18	2518	2518	NUM
ajssms-504	1	19	-	-	SYM
ajssms-504	1	20	0096	0096	NUM
ajssms-504	1	21	vol	vol	NOUN
ajssms-504	1	22	.	.	PROPN
ajssms-504	2	1	4	4	NUM
ajssms-504	2	2	,	,	PUNCT
ajssms-504	2	3	no	no	INTJ
ajssms-504	2	4	.	.	NOUN
ajssms-504	2	5	1	1	NUM
ajssms-504	2	6	,	,	PUNCT
ajssms-504	2	7	1	1	NUM
ajssms-504	2	8	-	-	SYM
ajssms-504	2	9	9	9	NUM
ajssms-504	2	10	,	,	PUNCT
ajssms-504	2	11	2017	2017	NUM
ajssms-504	2	12	http://www.asianonlinejournals.com/index.php/ajssms	http://www.asianonlinejournals.com/index.php/ajssm	NOUN
ajssms-504	2	13	1	1	NUM
ajssms-504	2	14	the	the	DET
ajssms-504	2	15	impact	impact	NOUN
ajssms-504	2	16	of	of	ADP
ajssms-504	2	17	the	the	DET
ajssms-504	2	18	new	new	ADJ
ajssms-504	2	19	accounting	accounting	NOUN
ajssms-504	2	20	reporting	reporting	NOUN
ajssms-504	2	21	among	among	ADP
ajssms-504	2	22	listed	list	VERB
ajssms-504	2	23	firms	firm	NOUN
ajssms-504	2	24	in	in	ADP
ajssms-504	2	25	nigerian	nigerian	ADJ
ajssms-504	2	26	stock	stock	NOUN
ajssms-504	2	27	market	market	NOUN
ajssms-504	2	28	musa	musa	PROPN
ajssms-504	2	29	yelwa	yelwa	PROPN
ajssms-504	2	30	abubakar1	abubakar1	PROPN
ajssms-504	2	31	nasiru	nasiru	PROPN
ajssms-504	2	32	abdulsallam2	abdulsallam2	PROPN
ajssms-504	3	1	muhammad	muhammad	PROPN
ajssms-504	3	2	yusuf	yusuf	PROPN
ajssms-504	3	3	alkali3	alkali3	PROPN
ajssms-504	3	4	1,2	1,2	NUM
ajssms-504	3	5	department	department	NOUN
ajssms-504	3	6	of	of	ADP
ajssms-504	3	7	accounting	accounting	PROPN
ajssms-504	3	8	usmanu	usmanu	PROPN
ajssms-504	3	9	danfodiyo	danfodiyo	PROPN
ajssms-504	3	10	university	university	PROPN
ajssms-504	3	11	sokoto	sokoto	PROPN
ajssms-504	3	12	,	,	PUNCT
ajssms-504	3	13	nigeria	nigeria	PROPN
ajssms-504	3	14	3	3	NUM
ajssms-504	3	15	department	department	NOUN
ajssms-504	3	16	of	of	ADP
ajssms-504	3	17	accounting	accounting	PROPN
ajssms-504	3	18	waziri	waziri	PROPN
ajssms-504	3	19	umaru	umaru	PROPN
ajssms-504	3	20	federal	federal	PROPN
ajssms-504	3	21	polytechnic	polytechnic	PROPN
ajssms-504	3	22	birnin	birnin	PROPN
ajssms-504	3	23	kebbi	kebbi	PROPN
ajssms-504	3	24	kebbi	kebbi	PROPN
ajssms-504	3	25	state	state	PROPN
ajssms-504	3	26	,	,	PUNCT
ajssms-504	3	27	nigeria	nigeria	PROPN
ajssms-504	3	28	(	(	PUNCT
ajssms-504	3	29			PROPN
ajssms-504	3	30	corresponding	correspond	VERB
ajssms-504	3	31	author	author	NOUN
ajssms-504	3	32	)	)	PUNCT
ajssms-504	3	33	abstract	abstract	ADP
ajssms-504	3	34	the	the	DET
ajssms-504	3	35	study	study	NOUN
ajssms-504	3	36	discusses	discuss	VERB
ajssms-504	3	37	the	the	DET
ajssms-504	3	38	relationship	relationship	NOUN
ajssms-504	3	39	between	between	ADP
ajssms-504	3	40	accounting	accounting	NOUN
ajssms-504	3	41	disclosures	disclosure	NOUN
ajssms-504	3	42	and	and	CCONJ
ajssms-504	3	43	market	market	NOUN
ajssms-504	3	44	value	value	NOUN
ajssms-504	3	45	under	under	ADP
ajssms-504	3	46	new	new	ADJ
ajssms-504	3	47	accounting	accounting	NOUN
ajssms-504	3	48	reporting	reporting	NOUN
ajssms-504	3	49	.	.	PUNCT
ajssms-504	4	1	the	the	DET
ajssms-504	4	2	study	study	NOUN
ajssms-504	4	3	addresses	address	VERB
ajssms-504	4	4	whether	whether	SCONJ
ajssms-504	4	5	accounting	accounting	NOUN
ajssms-504	4	6	information	information	NOUN
ajssms-504	4	7	has	have	AUX
ajssms-504	4	8	improved	improve	VERB
ajssms-504	4	9	after	after	ADP
ajssms-504	4	10	the	the	DET
ajssms-504	4	11	ifrs	ifrs	PROPN
ajssms-504	4	12	adoption	adoption	NOUN
ajssms-504	4	13	among	among	ADP
ajssms-504	4	14	nigerian	nigerian	ADJ
ajssms-504	4	15	listed	list	VERB
ajssms-504	4	16	firms	firm	NOUN
ajssms-504	4	17	.	.	PUNCT
ajssms-504	5	1	the	the	DET
ajssms-504	5	2	study	study	NOUN
ajssms-504	5	3	adopted	adopt	VERB
ajssms-504	5	4	ohlson	ohlson	NOUN
ajssms-504	5	5	(	(	PUNCT
ajssms-504	5	6	1995	1995	NUM
ajssms-504	5	7	)	)	PUNCT
ajssms-504	5	8	stock	stock	NOUN
ajssms-504	5	9	price	price	NOUN
ajssms-504	5	10	model	model	NOUN
ajssms-504	5	11	that	that	PRON
ajssms-504	5	12	has	have	AUX
ajssms-504	5	13	commonly	commonly	ADV
ajssms-504	5	14	been	be	AUX
ajssms-504	5	15	used	use	VERB
ajssms-504	5	16	in	in	ADP
ajssms-504	5	17	the	the	DET
ajssms-504	5	18	capital	capital	NOUN
ajssms-504	5	19	market	market	NOUN
ajssms-504	5	20	for	for	ADP
ajssms-504	5	21	a	a	DET
ajssms-504	5	22	5	5	NUM
ajssms-504	5	23	-	-	PUNCT
ajssms-504	5	24	year	year	NOUN
ajssms-504	5	25	data	datum	NOUN
ajssms-504	5	26	of	of	ADP
ajssms-504	5	27	129	129	NUM
ajssms-504	5	28	companies	company	NOUN
ajssms-504	5	29	listed	list	VERB
ajssms-504	5	30	in	in	ADP
ajssms-504	5	31	the	the	DET
ajssms-504	5	32	nigerian	nigerian	ADJ
ajssms-504	5	33	stock	stock	NOUN
ajssms-504	5	34	market	market	NOUN
ajssms-504	5	35	.	.	PUNCT
ajssms-504	6	1	the	the	DET
ajssms-504	6	2	findings	finding	NOUN
ajssms-504	6	3	of	of	ADP
ajssms-504	6	4	the	the	DET
ajssms-504	6	5	study	study	NOUN
ajssms-504	6	6	have	have	AUX
ajssms-504	6	7	shown	show	VERB
ajssms-504	6	8	disaggregated	disaggregate	VERB
ajssms-504	6	9	assets	asset	NOUN
ajssms-504	6	10	and	and	CCONJ
ajssms-504	6	11	liabilities	liability	NOUN
ajssms-504	6	12	have	have	VERB
ajssms-504	6	13	a	a	DET
ajssms-504	6	14	strong	strong	ADJ
ajssms-504	6	15	relationship	relationship	NOUN
ajssms-504	6	16	with	with	ADP
ajssms-504	6	17	stock	stock	NOUN
ajssms-504	6	18	price	price	NOUN
ajssms-504	6	19	.	.	PUNCT
ajssms-504	7	1	however	however	ADV
ajssms-504	7	2	,	,	PUNCT
ajssms-504	7	3	there	there	PRON
ajssms-504	7	4	is	be	VERB
ajssms-504	7	5	higher	high	ADJ
ajssms-504	7	6	association	association	NOUN
ajssms-504	7	7	after	after	ADP
ajssms-504	7	8	the	the	DET
ajssms-504	7	9	adoption	adoption	NOUN
ajssms-504	7	10	of	of	ADP
ajssms-504	7	11	ifrs	ifrs	PROPN
ajssms-504	7	12	from	from	ADP
ajssms-504	7	13	the	the	DET
ajssms-504	7	14	adjusted	adjust	VERB
ajssms-504	7	15	r	r	NOUN
ajssms-504	7	16	2	2	NUM
ajssms-504	7	17	.	.	PUNCT
ajssms-504	8	1	furthermore	furthermore	ADV
ajssms-504	8	2	,	,	PUNCT
ajssms-504	8	3	current	current	ADJ
ajssms-504	8	4	assets	asset	NOUN
ajssms-504	8	5	presented	present	VERB
ajssms-504	8	6	more	more	ADJ
ajssms-504	8	7	explanatory	explanatory	ADJ
ajssms-504	8	8	power	power	NOUN
ajssms-504	8	9	than	than	ADP
ajssms-504	8	10	all	all	DET
ajssms-504	8	11	other	other	ADJ
ajssms-504	8	12	variables	variable	NOUN
ajssms-504	8	13	in	in	ADP
ajssms-504	8	14	the	the	DET
ajssms-504	8	15	model	model	NOUN
ajssms-504	8	16	,	,	PUNCT
ajssms-504	8	17	signifying	signify	VERB
ajssms-504	8	18	that	that	SCONJ
ajssms-504	8	19	investors	investor	NOUN
ajssms-504	8	20	rely	rely	VERB
ajssms-504	8	21	on	on	ADP
ajssms-504	8	22	current	current	ADJ
ajssms-504	8	23	assets	asset	NOUN
ajssms-504	8	24	for	for	ADP
ajssms-504	8	25	decision	decision	NOUN
ajssms-504	8	26	making	making	NOUN
ajssms-504	8	27	.	.	PUNCT
ajssms-504	9	1	however	however	ADV
ajssms-504	9	2	,	,	PUNCT
ajssms-504	9	3	cramer	cramer	X
ajssms-504	9	4	(	(	PUNCT
ajssms-504	9	5	1987	1987	NUM
ajssms-504	9	6	)	)	PUNCT
ajssms-504	9	7	z	z	NOUN
ajssms-504	9	8	statistics	statistic	NOUN
ajssms-504	9	9	provided	provide	VERB
ajssms-504	9	10	no	no	DET
ajssms-504	9	11	significance	significance	NOUN
ajssms-504	9	12	difference	difference	NOUN
ajssms-504	9	13	in	in	ADP
ajssms-504	9	14	value	value	NOUN
ajssms-504	9	15	relevance	relevance	NOUN
ajssms-504	9	16	between	between	ADP
ajssms-504	9	17	the	the	DET
ajssms-504	9	18	two	two	NUM
ajssms-504	9	19	periods	period	NOUN
ajssms-504	9	20	.	.	PUNCT
ajssms-504	10	1	a	a	DET
ajssms-504	10	2	possible	possible	ADJ
ajssms-504	10	3	explanation	explanation	NOUN
ajssms-504	10	4	of	of	ADP
ajssms-504	10	5	the	the	DET
ajssms-504	10	6	changes	change	NOUN
ajssms-504	10	7	could	could	AUX
ajssms-504	10	8	be	be	AUX
ajssms-504	10	9	that	that	SCONJ
ajssms-504	10	10	investors	investor	NOUN
ajssms-504	10	11	do	do	AUX
ajssms-504	10	12	not	not	PART
ajssms-504	10	13	view	view	VERB
ajssms-504	10	14	accounting	account	VERB
ajssms-504	10	15	information	information	NOUN
ajssms-504	10	16	to	to	PART
ajssms-504	10	17	be	be	AUX
ajssms-504	10	18	different	different	ADJ
ajssms-504	10	19	in	in	ADP
ajssms-504	10	20	the	the	DET
ajssms-504	10	21	two	two	NUM
ajssms-504	10	22	periods	period	NOUN
ajssms-504	10	23	.	.	PUNCT
ajssms-504	11	1	therefore	therefore	ADV
ajssms-504	11	2	,	,	PUNCT
ajssms-504	11	3	policy	policy	NOUN
ajssms-504	11	4	makers	maker	NOUN
ajssms-504	11	5	,	,	PUNCT
ajssms-504	11	6	standard	standard	ADJ
ajssms-504	11	7	setters	setter	NOUN
ajssms-504	11	8	,	,	PUNCT
ajssms-504	11	9	and	and	CCONJ
ajssms-504	11	10	regulators	regulator	NOUN
ajssms-504	11	11	need	need	VERB
ajssms-504	11	12	to	to	PART
ajssms-504	11	13	come	come	VERB
ajssms-504	11	14	together	together	ADV
ajssms-504	11	15	to	to	PART
ajssms-504	11	16	address	address	VERB
ajssms-504	11	17	the	the	DET
ajssms-504	11	18	issue	issue	NOUN
ajssms-504	11	19	of	of	ADP
ajssms-504	11	20	ifrs	ifrs	ADJ
ajssms-504	11	21	adoption	adoption	NOUN
ajssms-504	11	22	by	by	ADP
ajssms-504	11	23	firms	firm	NOUN
ajssms-504	11	24	in	in	ADP
ajssms-504	11	25	nigeria	nigeria	PROPN
ajssms-504	11	26	.	.	PUNCT
ajssms-504	12	1	keywords	keyword	NOUN
ajssms-504	12	2	:	:	PUNCT
ajssms-504	12	3	accounting	account	VERB
ajssms-504	12	4	information	information	NOUN
ajssms-504	12	5	,	,	PUNCT
ajssms-504	12	6	value	value	NOUN
ajssms-504	12	7	relevance	relevance	NOUN
ajssms-504	12	8	,	,	PUNCT
ajssms-504	12	9	assets	asset	NOUN
ajssms-504	12	10	,	,	PUNCT
ajssms-504	12	11	liabilities	liability	NOUN
ajssms-504	12	12	.	.	PUNCT
ajssms-504	13	1	jel	jel	PROPN
ajssms-504	13	2	classification	classification	PROPN
ajssms-504	13	3	:	:	PUNCT
ajssms-504	13	4	g10	g10	PROPN
ajssms-504	13	5	,	,	PUNCT
ajssms-504	13	6	g14	g14	PROPN
ajssms-504	13	7	,	,	PUNCT
ajssms-504	13	8	g15	g15	PROPN
ajssms-504	13	9	.	.	PUNCT
ajssms-504	13	10	contents	content	NOUN
ajssms-504	13	11	1	1	NUM
ajssms-504	13	12	.	.	PUNCT
ajssms-504	13	13	introduction	introduction	NOUN
ajssms-504	13	14	...........................................................................................................................................................................	...........................................................................................................................................................................	PUNCT
ajssms-504	13	15	2	2	NUM
ajssms-504	13	16	2	2	NUM
ajssms-504	13	17	.	.	PUNCT
ajssms-504	13	18	literature	literature	PROPN
ajssms-504	13	19	review	review	PROPN
ajssms-504	13	20	..................................................................................................................................................................	..................................................................................................................................................................	PROPN
ajssms-504	13	21	2	2	NUM
ajssms-504	13	22	3	3	NUM
ajssms-504	13	23	.	.	PUNCT
ajssms-504	13	24	data	datum	NOUN
ajssms-504	13	25	and	and	CCONJ
ajssms-504	13	26	methodology	methodology	NOUN
ajssms-504	13	27	...........................................................................................................................................................	...........................................................................................................................................................	NOUN
ajssms-504	14	1	4	4	NUM
ajssms-504	14	2	4	4	NUM
ajssms-504	14	3	.	.	PUNCT
ajssms-504	14	4	discussion	discussion	NOUN
ajssms-504	14	5	of	of	ADP
ajssms-504	14	6	results	result	NOUN
ajssms-504	14	7	..............................................................................................................................................................	..............................................................................................................................................................	PUNCT
ajssms-504	15	1	5	5	NUM
ajssms-504	15	2	5	5	NUM
ajssms-504	15	3	.	.	PUNCT
ajssms-504	15	4	robust	robust	ADJ
ajssms-504	15	5	test	test	NOUN
ajssms-504	15	6	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-504	16	1	6	6	NUM
ajssms-504	16	2	6	6	NUM
ajssms-504	16	3	.	.	PUNCT
ajssms-504	17	1	conclusions	conclusion	NOUN
ajssms-504	17	2	............................................................................................................................................................................	............................................................................................................................................................................	PUNCT
ajssms-504	17	3	7	7	NUM
ajssms-504	17	4	references	reference	NOUN
ajssms-504	17	5	..................................................................................................................................................................................	..................................................................................................................................................................................	NOUN
ajssms-504	17	6	8	8	NUM
ajssms-504	17	7	citation	citation	NOUN
ajssms-504	17	8	|	|	NOUN
ajssms-504	17	9	musa	musa	PROPN
ajssms-504	17	10	yelwa	yelwa	PROPN
ajssms-504	17	11	abubakar	abubakar	PROPN
ajssms-504	17	12	;	;	PUNCT
ajssms-504	17	13	nasiru	nasiru	PROPN
ajssms-504	17	14	abdulsallam	abdulsallam	PROPN
ajssms-504	17	15	;	;	PUNCT
ajssms-504	17	16	muhammad	muhammad	PROPN
ajssms-504	17	17	yusuf	yusuf	PROPN
ajssms-504	17	18	alkali	alkali	PROPN
ajssms-504	17	19	(	(	PUNCT
ajssms-504	17	20	2017	2017	NUM
ajssms-504	17	21	)	)	PUNCT
ajssms-504	17	22	.	.	PUNCT
ajssms-504	18	1	the	the	DET
ajssms-504	18	2	impact	impact	NOUN
ajssms-504	18	3	of	of	ADP
ajssms-504	18	4	the	the	DET
ajssms-504	18	5	new	new	ADJ
ajssms-504	18	6	accounting	accounting	NOUN
ajssms-504	18	7	reporting	reporting	NOUN
ajssms-504	18	8	among	among	ADP
ajssms-504	18	9	listed	list	VERB
ajssms-504	18	10	firms	firm	NOUN
ajssms-504	18	11	in	in	ADP
ajssms-504	18	12	nigerian	nigerian	ADJ
ajssms-504	18	13	stock	stock	NOUN
ajssms-504	18	14	market	market	NOUN
ajssms-504	18	15	.	.	PUNCT
ajssms-504	19	1	asian	asian	ADJ
ajssms-504	19	2	journal	journal	PROPN
ajssms-504	19	3	of	of	ADP
ajssms-504	19	4	social	social	ADJ
ajssms-504	19	5	sciences	sciences	PROPN
ajssms-504	19	6	and	and	CCONJ
ajssms-504	19	7	management	management	NOUN
ajssms-504	19	8	studies	study	NOUN
ajssms-504	19	9	,	,	PUNCT
ajssms-504	19	10	4(1	4(1	NOUN
ajssms-504	19	11	):	):	PUNCT
ajssms-504	19	12	1	1	NUM
ajssms-504	19	13	-	-	SYM
ajssms-504	19	14	9	9	NUM
ajssms-504	19	15	.	.	PUNCT
ajssms-504	19	16	doi	doi	NOUN
ajssms-504	19	17	:	:	PUNCT
ajssms-504	19	18	10.20448	10.20448	NUM
ajssms-504	19	19	/	/	SYM
ajssms-504	19	20	journal.500/2017.4.1/500.1.1.9	journal.500/2017.4.1/500.1.1.9	PROPN
ajssms-504	19	21	issn(e	issn(e	PROPN
ajssms-504	19	22	)	)	PUNCT
ajssms-504	19	23	:	:	PUNCT
ajssms-504	19	24	2313	2313	NUM
ajssms-504	19	25	-	-	SYM
ajssms-504	19	26	7401	7401	NUM
ajssms-504	19	27	issn(p	issn(p	PROPN
ajssms-504	19	28	)	)	PUNCT
ajssms-504	19	29	:	:	PUNCT
ajssms-504	19	30	2518	2518	NUM
ajssms-504	19	31	-	-	SYM
ajssms-504	19	32	0096	0096	NUM
ajssms-504	19	33	licensed	licensed	ADJ
ajssms-504	19	34	:	:	PUNCT
ajssms-504	19	35	contribution	contribution	NOUN
ajssms-504	19	36	/	/	SYM
ajssms-504	19	37	acknowledgement	acknowledgement	NOUN
ajssms-504	19	38	:	:	PUNCT
ajssms-504	19	39	this	this	DET
ajssms-504	19	40	work	work	NOUN
ajssms-504	19	41	is	be	AUX
ajssms-504	19	42	licensed	license	VERB
ajssms-504	19	43	under	under	ADP
ajssms-504	19	44	a	a	DET
ajssms-504	19	45	creative	creative	ADJ
ajssms-504	19	46	commons	common	NOUN
ajssms-504	19	47	attribution	attribution	NOUN
ajssms-504	19	48	3.0	3.0	NUM
ajssms-504	19	49	license	license	NOUN
ajssms-504	19	50	all	all	DET
ajssms-504	19	51	authors	author	NOUN
ajssms-504	19	52	contributed	contribute	VERB
ajssms-504	19	53	to	to	ADP
ajssms-504	19	54	the	the	DET
ajssms-504	19	55	conception	conception	NOUN
ajssms-504	19	56	and	and	CCONJ
ajssms-504	19	57	design	design	NOUN
ajssms-504	19	58	of	of	ADP
ajssms-504	19	59	the	the	DET
ajssms-504	19	60	study	study	NOUN
ajssms-504	19	61	.	.	PUNCT
ajssms-504	20	1	funding	funding	NOUN
ajssms-504	20	2	:	:	PUNCT
ajssms-504	20	3	this	this	DET
ajssms-504	20	4	study	study	NOUN
ajssms-504	20	5	received	receive	VERB
ajssms-504	20	6	no	no	DET
ajssms-504	20	7	specific	specific	ADJ
ajssms-504	20	8	financial	financial	ADJ
ajssms-504	20	9	support	support	NOUN
ajssms-504	20	10	.	.	PUNCT
ajssms-504	21	1	competing	compete	VERB
ajssms-504	21	2	interests	interest	NOUN
ajssms-504	21	3	:	:	PUNCT
ajssms-504	21	4	the	the	DET
ajssms-504	21	5	authors	author	NOUN
ajssms-504	21	6	declare	declare	VERB
ajssms-504	21	7	that	that	SCONJ
ajssms-504	21	8	they	they	PRON
ajssms-504	21	9	have	have	VERB
ajssms-504	21	10	no	no	DET
ajssms-504	21	11	conflict	conflict	NOUN
ajssms-504	21	12	of	of	ADP
ajssms-504	21	13	interests	interest	NOUN
ajssms-504	21	14	.	.	PUNCT
ajssms-504	22	1	transparency	transparency	NOUN
ajssms-504	22	2	:	:	PUNCT
ajssms-504	22	3	the	the	DET
ajssms-504	22	4	authors	author	NOUN
ajssms-504	22	5	confirm	confirm	VERB
ajssms-504	22	6	that	that	SCONJ
ajssms-504	22	7	the	the	DET
ajssms-504	22	8	manuscript	manuscript	NOUN
ajssms-504	22	9	is	be	AUX
ajssms-504	22	10	an	an	DET
ajssms-504	22	11	honest	honest	ADJ
ajssms-504	22	12	,	,	PUNCT
ajssms-504	22	13	accurate	accurate	ADJ
ajssms-504	22	14	,	,	PUNCT
ajssms-504	22	15	and	and	CCONJ
ajssms-504	22	16	transparent	transparent	ADJ
ajssms-504	22	17	account	account	NOUN
ajssms-504	22	18	of	of	ADP
ajssms-504	22	19	the	the	DET
ajssms-504	22	20	study	study	NOUN
ajssms-504	22	21	was	be	AUX
ajssms-504	22	22	reported	report	VERB
ajssms-504	22	23	;	;	PUNCT
ajssms-504	22	24	that	that	SCONJ
ajssms-504	22	25	no	no	DET
ajssms-504	22	26	vital	vital	ADJ
ajssms-504	22	27	features	feature	NOUN
ajssms-504	22	28	of	of	ADP
ajssms-504	22	29	the	the	DET
ajssms-504	22	30	study	study	NOUN
ajssms-504	22	31	have	have	AUX
ajssms-504	22	32	been	be	AUX
ajssms-504	22	33	omitted	omit	VERB
ajssms-504	22	34	;	;	PUNCT
ajssms-504	22	35	and	and	CCONJ
ajssms-504	22	36	that	that	SCONJ
ajssms-504	22	37	any	any	DET
ajssms-504	22	38	discrepancies	discrepancy	NOUN
ajssms-504	22	39	from	from	ADP
ajssms-504	22	40	the	the	DET
ajssms-504	22	41	study	study	NOUN
ajssms-504	22	42	as	as	SCONJ
ajssms-504	22	43	planned	plan	VERB
ajssms-504	22	44	have	have	AUX
ajssms-504	22	45	been	be	AUX
ajssms-504	22	46	explained	explain	VERB
ajssms-504	22	47	.	.	PUNCT
ajssms-504	23	1	history	history	NOUN
ajssms-504	23	2	:	:	PUNCT
ajssms-504	23	3	received	receive	VERB
ajssms-504	23	4	:	:	PUNCT
ajssms-504	23	5	24	24	NUM
ajssms-504	23	6	august	august	PROPN
ajssms-504	23	7	2016/	2016/	NUM
ajssms-504	23	8	revised	revise	VERB
ajssms-504	23	9	:	:	PUNCT
ajssms-504	23	10	1	1	NUM
ajssms-504	23	11	september	september	PROPN
ajssms-504	23	12	2016/	2016/	NUM
ajssms-504	23	13	accepted	accept	VERB
ajssms-504	23	14	:	:	PUNCT
ajssms-504	23	15	26	26	NUM
ajssms-504	23	16	september	september	PROPN
ajssms-504	23	17	2016/	2016/	NUM
ajssms-504	23	18	published	publish	VERB
ajssms-504	23	19	:	:	PUNCT
ajssms-504	23	20	27	27	NUM
ajssms-504	23	21	october	october	NOUN
ajssms-504	23	22	2016	2016	NUM
ajssms-504	23	23	ethical	ethical	ADJ
ajssms-504	23	24	:	:	PUNCT
ajssms-504	23	25	this	this	DET
ajssms-504	23	26	study	study	NOUN
ajssms-504	23	27	follows	follow	VERB
ajssms-504	23	28	all	all	DET
ajssms-504	23	29	ethical	ethical	ADJ
ajssms-504	23	30	practices	practice	NOUN
ajssms-504	23	31	during	during	ADP
ajssms-504	23	32	writing	writing	NOUN
ajssms-504	23	33	.	.	PUNCT
ajssms-504	24	1	publisher	publisher	NOUN
ajssms-504	24	2	:	:	PUNCT
ajssms-504	24	3	asian	asian	ADJ
ajssms-504	24	4	online	online	PROPN
ajssms-504	24	5	journal	journal	PROPN
ajssms-504	24	6	publishing	publishing	NOUN
ajssms-504	24	7	group	group	PROPN
ajssms-504	24	8	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
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ajssms-504	26	1	abubakar	abubakar	PROPN
ajssms-504	27	1	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	PROPN
ajssms-504	28	1	abdulsallam	abdulsallam	PROPN
ajssms-504	29	1	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	PROPN
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ajssms-504	30	3	https://orcid.org/orcid-search/quick-search?searchquery=musa	https://orcid.org/orcid-search/quick-search?searchquery=musa	NOUN
ajssms-504	30	4	yelwa	yelwa	NOUN
ajssms-504	30	5	abubakar	abubakar	PROPN
ajssms-504	31	1	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	PROPN
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ajssms-504	32	3	https://orcid.org/orcid-search/quick-search?searchquery=musa	https://orcid.org/orcid-search/quick-search?searchquery=musa	NOUN
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ajssms-504	32	5	abubakar	abubakar	PROPN
ajssms-504	33	1	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	PROPN
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ajssms-504	33	5	alkali	alkali	PROPN
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ajssms-504	34	2	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.1.9	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.1.9	PROPN
ajssms-504	34	3	https://orcid.org/orcid-search/quick-search?searchquery=musa	https://orcid.org/orcid-search/quick-search?searchquery=musa	NOUN
ajssms-504	34	4	yelwa	yelwa	NOUN
ajssms-504	34	5	abubakar	abubakar	PROPN
ajssms-504	35	1	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	PROPN
ajssms-504	35	2	abdulsallam	abdulsallam	PROPN
ajssms-504	35	3	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	PROPN
ajssms-504	35	4	yusuf	yusuf	PROPN
ajssms-504	35	5	alkali	alkali	PROPN
ajssms-504	36	1	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.1.9	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.1.9	PROPN
ajssms-504	36	2	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.1.9	http://crossmark.crossref.org/dialog/?doi=10.20448/journal.500/2017.4.1/500.1.1.9	PROPN
ajssms-504	36	3	https://orcid.org/orcid-search/quick-search?searchquery=musa	https://orcid.org/orcid-search/quick-search?searchquery=musa	NOUN
ajssms-504	36	4	yelwa	yelwa	NOUN
ajssms-504	36	5	abubakar	abubakar	PROPN
ajssms-504	37	1	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	https://orcid.org/orcid-search/quick-search?searchquery=nasiru	PROPN
ajssms-504	37	2	abdulsallam	abdulsallam	PROPN
ajssms-504	37	3	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	https://orcid.org/orcid-search/quick-search?searchquery=muhammad	PROPN
ajssms-504	37	4	yusuf	yusuf	PROPN
ajssms-504	37	5	alkali	alkali	PROPN
ajssms-504	37	6	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.1.9	http://search.crossref.org/?q=10.20448/journal.500/2017.4.1/500.1.1.9	PROPN
ajssms-504	37	7	asian	asian	ADJ
ajssms-504	37	8	journal	journal	NOUN
ajssms-504	37	9	of	of	ADP
ajssms-504	37	10	social	social	ADJ
ajssms-504	37	11	sciences	sciences	PROPN
ajssms-504	37	12	and	and	CCONJ
ajssms-504	37	13	management	management	NOUN
ajssms-504	37	14	studies	study	NOUN
ajssms-504	37	15	,	,	PUNCT
ajssms-504	37	16	2017	2017	NUM
ajssms-504	37	17	,	,	PUNCT
ajssms-504	37	18	4(1	4(1	NOUN
ajssms-504	37	19	):	):	PUNCT
ajssms-504	37	20	1	1	NUM
ajssms-504	37	21	-	-	SYM
ajssms-504	37	22	9	9	NUM
ajssms-504	37	23	2	2	NUM
ajssms-504	37	24	1	1	NUM
ajssms-504	37	25	.	.	PUNCT
ajssms-504	38	1	introduction	introduction	NOUN
ajssms-504	38	2	this	this	DET
ajssms-504	38	3	study	study	NOUN
ajssms-504	38	4	explores	explore	VERB
ajssms-504	38	5	the	the	DET
ajssms-504	38	6	relevance	relevance	NOUN
ajssms-504	38	7	of	of	ADP
ajssms-504	38	8	accounting	account	VERB
ajssms-504	38	9	information	information	NOUN
ajssms-504	38	10	on	on	ADP
ajssms-504	38	11	the	the	DET
ajssms-504	38	12	disaggregated	disaggregate	VERB
ajssms-504	38	13	assets	asset	NOUN
ajssms-504	38	14	and	and	CCONJ
ajssms-504	38	15	liabilities	liability	NOUN
ajssms-504	38	16	after	after	ADP
ajssms-504	38	17	the	the	DET
ajssms-504	38	18	adoption	adoption	NOUN
ajssms-504	38	19	of	of	ADP
ajssms-504	38	20	international	international	ADJ
ajssms-504	38	21	financial	financial	ADJ
ajssms-504	38	22	reporting	reporting	NOUN
ajssms-504	38	23	system(ifrs	system(ifrs	PROPN
ajssms-504	38	24	)	)	PUNCT
ajssms-504	38	25	in	in	ADP
ajssms-504	38	26	nigeria	nigeria	PROPN
ajssms-504	38	27	.	.	PUNCT
ajssms-504	39	1	the	the	DET
ajssms-504	39	2	study	study	NOUN
ajssms-504	39	3	adopted	adopt	VERB
ajssms-504	39	4	the	the	DET
ajssms-504	39	5	most	most	ADV
ajssms-504	39	6	widely	widely	ADV
ajssms-504	39	7	used	use	VERB
ajssms-504	39	8	ohlson	ohlson	NOUN
ajssms-504	39	9	(	(	PUNCT
ajssms-504	39	10	1995	1995	NUM
ajssms-504	39	11	)	)	PUNCT
ajssms-504	39	12	price	price	NOUN
ajssms-504	39	13	model	model	NOUN
ajssms-504	39	14	to	to	PART
ajssms-504	39	15	determine	determine	VERB
ajssms-504	39	16	whether	whether	SCONJ
ajssms-504	39	17	accounting	accounting	NOUN
ajssms-504	39	18	information	information	NOUN
ajssms-504	39	19	is	be	AUX
ajssms-504	39	20	more	more	ADJ
ajssms-504	39	21	value	value	NOUN
ajssms-504	39	22	relevant	relevant	ADJ
ajssms-504	39	23	after	after	ADP
ajssms-504	39	24	the	the	DET
ajssms-504	39	25	adoption	adoption	NOUN
ajssms-504	39	26	of	of	ADP
ajssms-504	39	27	ifrs	ifrs	PROPN
ajssms-504	39	28	in	in	ADP
ajssms-504	39	29	nigeria	nigeria	PROPN
ajssms-504	39	30	.	.	PUNCT
ajssms-504	40	1	the	the	DET
ajssms-504	40	2	motivation	motivation	NOUN
ajssms-504	40	3	of	of	ADP
ajssms-504	40	4	this	this	DET
ajssms-504	40	5	study	study	NOUN
ajssms-504	40	6	is	be	AUX
ajssms-504	40	7	premised	premise	VERB
ajssms-504	40	8	on	on	ADP
ajssms-504	40	9	the	the	DET
ajssms-504	40	10	quality	quality	NOUN
ajssms-504	40	11	of	of	ADP
ajssms-504	40	12	accounting	accounting	NOUN
ajssms-504	40	13	information	information	NOUN
ajssms-504	40	14	reported	report	VERB
ajssms-504	40	15	by	by	ADP
ajssms-504	40	16	the	the	DET
ajssms-504	40	17	world	world	PROPN
ajssms-504	40	18	bank	bank	PROPN
ajssms-504	40	19	in	in	ADP
ajssms-504	40	20	the	the	DET
ajssms-504	40	21	year	year	NOUN
ajssms-504	40	22	2010	2010	NUM
ajssms-504	40	23	.	.	PUNCT
ajssms-504	41	1	the	the	DET
ajssms-504	41	2	report	report	NOUN
ajssms-504	41	3	of	of	ADP
ajssms-504	41	4	the	the	DET
ajssms-504	41	5	world	world	NOUN
ajssms-504	41	6	bank	bank	PROPN
ajssms-504	41	7	in	in	ADP
ajssms-504	41	8	the	the	DET
ajssms-504	41	9	period	period	NOUN
ajssms-504	41	10	was	be	AUX
ajssms-504	41	11	that	that	SCONJ
ajssms-504	41	12	nigerian	nigerian	ADJ
ajssms-504	41	13	accounting	accounting	NOUN
ajssms-504	41	14	and	and	CCONJ
ajssms-504	41	15	auditing	auditing	NOUN
ajssms-504	41	16	reporting	reporting	NOUN
ajssms-504	41	17	suffered	suffer	VERB
ajssms-504	41	18	a	a	DET
ajssms-504	41	19	serious	serious	ADJ
ajssms-504	41	20	neglect	neglect	NOUN
ajssms-504	41	21	,	,	PUNCT
ajssms-504	41	22	non	non	ADJ
ajssms-504	41	23	-	-	NOUN
ajssms-504	41	24	update	update	NOUN
ajssms-504	41	25	of	of	ADP
ajssms-504	41	26	domestic	domestic	ADJ
ajssms-504	41	27	accounting	accounting	NOUN
ajssms-504	41	28	standard	standard	NOUN
ajssms-504	41	29	,	,	PUNCT
ajssms-504	41	30	non	non	ADJ
ajssms-504	41	31	-	-	NOUN
ajssms-504	41	32	compliance	compliance	NOUN
ajssms-504	41	33	,	,	PUNCT
ajssms-504	41	34	and	and	CCONJ
ajssms-504	41	35	disclosures	disclosure	NOUN
ajssms-504	41	36	of	of	ADP
ajssms-504	41	37	accounting	accounting	NOUN
ajssms-504	41	38	reporting	reporting	NOUN
ajssms-504	41	39	by	by	ADP
ajssms-504	41	40	the	the	DET
ajssms-504	41	41	companies	company	NOUN
ajssms-504	41	42	.	.	PUNCT
ajssms-504	42	1	also	also	ADV
ajssms-504	42	2	,	,	PUNCT
ajssms-504	42	3	nigerian	nigerian	ADJ
ajssms-504	42	4	stock	stock	NOUN
ajssms-504	42	5	market	market	NOUN
ajssms-504	42	6	is	be	AUX
ajssms-504	42	7	one	one	NUM
ajssms-504	42	8	of	of	ADP
ajssms-504	42	9	the	the	DET
ajssms-504	42	10	biggest	big	ADJ
ajssms-504	42	11	markets	market	NOUN
ajssms-504	42	12	in	in	ADP
ajssms-504	42	13	africa	africa	PROPN
ajssms-504	42	14	and	and	CCONJ
ajssms-504	42	15	among	among	ADP
ajssms-504	42	16	the	the	DET
ajssms-504	42	17	emerging	emerge	VERB
ajssms-504	42	18	markets	market	NOUN
ajssms-504	42	19	in	in	ADP
ajssms-504	42	20	the	the	DET
ajssms-504	42	21	world	world	NOUN
ajssms-504	42	22	,	,	PUNCT
ajssms-504	42	23	therefore	therefore	ADV
ajssms-504	42	24	,	,	PUNCT
ajssms-504	42	25	conducting	conduct	VERB
ajssms-504	42	26	a	a	DET
ajssms-504	42	27	study	study	NOUN
ajssms-504	42	28	in	in	ADP
ajssms-504	42	29	the	the	DET
ajssms-504	42	30	market	market	NOUN
ajssms-504	42	31	would	would	AUX
ajssms-504	42	32	provide	provide	VERB
ajssms-504	42	33	a	a	DET
ajssms-504	42	34	better	well	ADJ
ajssms-504	42	35	understanding	understanding	NOUN
ajssms-504	42	36	of	of	ADP
ajssms-504	42	37	the	the	DET
ajssms-504	42	38	capital	capital	NOUN
ajssms-504	42	39	market	market	NOUN
ajssms-504	42	40	in	in	ADP
ajssms-504	42	41	emerging	emerge	VERB
ajssms-504	42	42	market	market	NOUN
ajssms-504	42	43	.	.	PUNCT
ajssms-504	43	1	accounting	accounting	NOUN
ajssms-504	43	2	research	research	NOUN
ajssms-504	43	3	after	after	ADP
ajssms-504	43	4	ball	ball	NOUN
ajssms-504	43	5	and	and	CCONJ
ajssms-504	43	6	brown	brown	ADJ
ajssms-504	43	7	(	(	PUNCT
ajssms-504	43	8	1968	1968	NUM
ajssms-504	43	9	)	)	PUNCT
ajssms-504	43	10	produced	produce	VERB
ajssms-504	43	11	several	several	ADJ
ajssms-504	43	12	studies	study	NOUN
ajssms-504	43	13	presenting	present	VERB
ajssms-504	43	14	association	association	NOUN
ajssms-504	43	15	between	between	ADP
ajssms-504	43	16	market	market	NOUN
ajssms-504	43	17	value	value	NOUN
ajssms-504	43	18	and	and	CCONJ
ajssms-504	43	19	accounting	accounting	NOUN
ajssms-504	43	20	earnings	earning	NOUN
ajssms-504	43	21	.	.	PUNCT
ajssms-504	44	1	immediately	immediately	ADV
ajssms-504	44	2	,	,	PUNCT
ajssms-504	44	3	after	after	ADP
ajssms-504	44	4	their	their	PRON
ajssms-504	44	5	study	study	NOUN
ajssms-504	44	6	,	,	PUNCT
ajssms-504	44	7	more	more	ADJ
ajssms-504	44	8	researchers	researcher	NOUN
ajssms-504	44	9	on	on	ADP
ajssms-504	44	10	value	value	NOUN
ajssms-504	44	11	relevance	relevance	NOUN
ajssms-504	44	12	were	be	AUX
ajssms-504	44	13	carried	carry	VERB
ajssms-504	44	14	out	out	ADP
ajssms-504	44	15	to	to	PART
ajssms-504	44	16	include	include	VERB
ajssms-504	44	17	balance	balance	NOUN
ajssms-504	44	18	sheet	sheet	NOUN
ajssms-504	44	19	disclosures	disclosure	NOUN
ajssms-504	44	20	on	on	ADP
ajssms-504	44	21	total	total	ADJ
ajssms-504	44	22	assets	asset	NOUN
ajssms-504	44	23	and	and	CCONJ
ajssms-504	44	24	total	total	ADJ
ajssms-504	44	25	liabilities	liability	NOUN
ajssms-504	44	26	,	,	PUNCT
ajssms-504	44	27	income	income	NOUN
ajssms-504	44	28	statements	statement	NOUN
ajssms-504	44	29	,	,	PUNCT
ajssms-504	44	30	cash	cash	NOUN
ajssms-504	44	31	flows	flow	NOUN
ajssms-504	44	32	,	,	PUNCT
ajssms-504	44	33	and	and	CCONJ
ajssms-504	44	34	earnings	earning	NOUN
ajssms-504	44	35	using	use	VERB
ajssms-504	44	36	ohlson	ohlson	NOUN
ajssms-504	44	37	(	(	PUNCT
ajssms-504	44	38	1995	1995	NUM
ajssms-504	44	39	)	)	PUNCT
ajssms-504	44	40	.	.	PUNCT
ajssms-504	45	1	however	however	ADV
ajssms-504	45	2	,	,	PUNCT
ajssms-504	45	3	the	the	DET
ajssms-504	45	4	prior	prior	ADJ
ajssms-504	45	5	studies	study	NOUN
ajssms-504	45	6	on	on	ADP
ajssms-504	45	7	value	value	NOUN
ajssms-504	45	8	relevance	relevance	NOUN
ajssms-504	45	9	focused	focus	VERB
ajssms-504	45	10	on	on	ADP
ajssms-504	45	11	the	the	DET
ajssms-504	45	12	us	us	PROPN
ajssms-504	45	13	and	and	CCONJ
ajssms-504	45	14	uk	uk	PROPN
ajssms-504	45	15	markets	market	NOUN
ajssms-504	45	16	only	only	ADV
ajssms-504	45	17	(	(	PUNCT
ajssms-504	45	18	barth	barth	NOUN
ajssms-504	45	19	,	,	PUNCT
ajssms-504	45	20	1994	1994	NUM
ajssms-504	45	21	;	;	PUNCT
ajssms-504	45	22	barth	barth	NOUN
ajssms-504	45	23	et	et	PROPN
ajssms-504	45	24	al	al	PROPN
ajssms-504	45	25	.	.	PROPN
ajssms-504	45	26	,	,	PUNCT
ajssms-504	45	27	1996	1996	NUM
ajssms-504	45	28	;	;	PUNCT
ajssms-504	45	29	barth	barth	NOUN
ajssms-504	45	30	et	et	PROPN
ajssms-504	45	31	al	al	PROPN
ajssms-504	45	32	.	.	PROPN
ajssms-504	45	33	,	,	PUNCT
ajssms-504	45	34	1999	1999	NUM
ajssms-504	45	35	)	)	PUNCT
ajssms-504	45	36	.	.	PUNCT
ajssms-504	46	1	the	the	DET
ajssms-504	46	2	increasing	increase	VERB
ajssms-504	46	3	importance	importance	NOUN
ajssms-504	46	4	of	of	ADP
ajssms-504	46	5	accounting	accounting	NOUN
ajssms-504	46	6	information	information	NOUN
ajssms-504	46	7	within	within	ADP
ajssms-504	46	8	the	the	DET
ajssms-504	46	9	international	international	ADJ
ajssms-504	46	10	markets	market	NOUN
ajssms-504	46	11	,	,	PUNCT
ajssms-504	46	12	lead	lead	VERB
ajssms-504	46	13	to	to	ADP
ajssms-504	46	14	more	more	ADJ
ajssms-504	46	15	studies	study	NOUN
ajssms-504	46	16	investigating	investigate	VERB
ajssms-504	46	17	the	the	DET
ajssms-504	46	18	value	value	NOUN
ajssms-504	46	19	relevance	relevance	NOUN
ajssms-504	46	20	of	of	ADP
ajssms-504	46	21	accounting	account	VERB
ajssms-504	46	22	information	information	NOUN
ajssms-504	46	23	in	in	ADP
ajssms-504	46	24	markets	market	NOUN
ajssms-504	46	25	that	that	PRON
ajssms-504	46	26	are	be	AUX
ajssms-504	46	27	non	non	ADJ
ajssms-504	46	28	-	-	ADJ
ajssms-504	46	29	us	we	PRON
ajssms-504	46	30	developed	develop	VERB
ajssms-504	46	31	markets	market	NOUN
ajssms-504	46	32	(	(	PUNCT
ajssms-504	46	33	amir	amir	X
ajssms-504	46	34	et	et	PROPN
ajssms-504	46	35	al	al	PROPN
ajssms-504	46	36	.	.	PROPN
ajssms-504	46	37	,	,	PUNCT
ajssms-504	46	38	1993	1993	NUM
ajssms-504	46	39	;	;	PUNCT
ajssms-504	46	40	collins	collins	PROPN
ajssms-504	46	41	et	et	PROPN
ajssms-504	46	42	al	al	PROPN
ajssms-504	46	43	.	.	PROPN
ajssms-504	46	44	,	,	PUNCT
ajssms-504	46	45	1997	1997	NUM
ajssms-504	46	46	;	;	PUNCT
ajssms-504	46	47	graham	graham	PROPN
ajssms-504	46	48	et	et	PROPN
ajssms-504	46	49	al	al	PROPN
ajssms-504	46	50	.	.	PROPN
ajssms-504	46	51	,	,	PUNCT
ajssms-504	46	52	2000	2000	NUM
ajssms-504	46	53	)	)	PUNCT
ajssms-504	46	54	extended	extend	VERB
ajssms-504	46	55	to	to	ADP
ajssms-504	46	56	emerging	emerge	VERB
ajssms-504	46	57	markets	market	NOUN
ajssms-504	46	58	(	(	PUNCT
ajssms-504	46	59	chen	chen	PROPN
ajssms-504	46	60	et	et	PROPN
ajssms-504	46	61	al	al	PROPN
ajssms-504	46	62	.	.	PROPN
ajssms-504	46	63	,	,	PUNCT
ajssms-504	46	64	2001	2001	NUM
ajssms-504	46	65	;	;	PUNCT
ajssms-504	46	66	kargin	kargin	NOUN
ajssms-504	46	67	,	,	PUNCT
ajssms-504	46	68	2013a	2013a	NUM
ajssms-504	46	69	;	;	PUNCT
ajssms-504	46	70	chebaane	chebaane	NOUN
ajssms-504	46	71	and	and	CCONJ
ajssms-504	46	72	othman	othman	NOUN
ajssms-504	46	73	,	,	PUNCT
ajssms-504	46	74	2014	2014	NUM
ajssms-504	46	75	;	;	PUNCT
ajssms-504	46	76	mironiuc	mironiuc	NOUN
ajssms-504	46	77	et	et	PROPN
ajssms-504	46	78	al	al	PROPN
ajssms-504	46	79	.	.	PROPN
ajssms-504	46	80	,	,	PUNCT
ajssms-504	46	81	2015	2015	NUM
ajssms-504	46	82	;	;	PUNCT
ajssms-504	46	83	păşcan	păşcan	PROPN
ajssms-504	46	84	,	,	PUNCT
ajssms-504	46	85	2015	2015	NUM
ajssms-504	46	86	)	)	PUNCT
ajssms-504	46	87	and	and	CCONJ
ajssms-504	46	88	in	in	ADP
ajssms-504	46	89	nigeria	nigeria	PROPN
ajssms-504	46	90	(	(	PUNCT
ajssms-504	46	91	umoren	umoren	PROPN
ajssms-504	46	92	&	&	CCONJ
ajssms-504	46	93	enang	enang	PROPN
ajssms-504	46	94	2015	2015	NUM
ajssms-504	46	95	;	;	PUNCT
ajssms-504	46	96	omokhudu	omokhudu	PROPN
ajssms-504	46	97	&	&	CCONJ
ajssms-504	46	98	ibadin	ibadin	PROPN
ajssms-504	46	99	2015	2015	NUM
ajssms-504	46	100	;	;	PUNCT
ajssms-504	46	101	mohammed	mohammed	PROPN
ajssms-504	46	102	&	&	CCONJ
ajssms-504	46	103	lode	lode	PROPN
ajssms-504	46	104	2015	2015	NUM
ajssms-504	46	105	;	;	PUNCT
ajssms-504	46	106	muhammad	muhammad	PROPN
ajssms-504	46	107	et	et	PROPN
ajssms-504	46	108	al	al	PROPN
ajssms-504	46	109	.	.	PROPN
ajssms-504	46	110	2015	2015	NUM
ajssms-504	46	111	)	)	PUNCT
ajssms-504	46	112	.	.	PUNCT
ajssms-504	47	1	the	the	DET
ajssms-504	47	2	choice	choice	NOUN
ajssms-504	47	3	for	for	ADP
ajssms-504	47	4	the	the	DET
ajssms-504	47	5	nigerian	nigerian	ADJ
ajssms-504	47	6	market	market	NOUN
ajssms-504	47	7	between	between	ADP
ajssms-504	47	8	the	the	DET
ajssms-504	47	9	year	year	NOUN
ajssms-504	47	10	2009	2009	NUM
ajssms-504	47	11	to	to	ADP
ajssms-504	47	12	2011	2011	NUM
ajssms-504	47	13	(	(	PUNCT
ajssms-504	47	14	pre	pre	NOUN
ajssms-504	47	15	-	-	NOUN
ajssms-504	47	16	adoption	adoption	NOUN
ajssms-504	47	17	)	)	PUNCT
ajssms-504	47	18	and	and	CCONJ
ajssms-504	47	19	2012	2012	NUM
ajssms-504	47	20	to	to	ADP
ajssms-504	47	21	2013	2013	NUM
ajssms-504	47	22	(	(	PUNCT
ajssms-504	47	23	after	after	ADP
ajssms-504	47	24	the	the	DET
ajssms-504	47	25	adoption	adoption	NOUN
ajssms-504	47	26	)	)	PUNCT
ajssms-504	47	27	is	be	AUX
ajssms-504	47	28	on	on	ADP
ajssms-504	47	29	the	the	DET
ajssms-504	47	30	fact	fact	NOUN
ajssms-504	47	31	that	that	SCONJ
ajssms-504	47	32	,	,	PUNCT
ajssms-504	47	33	2009	2009	NUM
ajssms-504	47	34	was	be	AUX
ajssms-504	47	35	the	the	DET
ajssms-504	47	36	year	year	NOUN
ajssms-504	47	37	immediately	immediately	ADV
ajssms-504	47	38	after	after	ADP
ajssms-504	47	39	the	the	DET
ajssms-504	47	40	2008	2008	NUM
ajssms-504	47	41	financial	financial	ADJ
ajssms-504	47	42	crisis	crisis	NOUN
ajssms-504	47	43	in	in	ADP
ajssms-504	47	44	the	the	DET
ajssms-504	47	45	country	country	NOUN
ajssms-504	47	46	while	while	SCONJ
ajssms-504	47	47	the	the	DET
ajssms-504	47	48	period	period	NOUN
ajssms-504	47	49	2012	2012	NUM
ajssms-504	47	50	was	be	AUX
ajssms-504	47	51	the	the	DET
ajssms-504	47	52	year	year	NOUN
ajssms-504	47	53	of	of	ADP
ajssms-504	47	54	ifrs	ifrs	ADJ
ajssms-504	47	55	adoption	adoption	NOUN
ajssms-504	47	56	in	in	ADP
ajssms-504	47	57	the	the	DET
ajssms-504	47	58	country	country	NOUN
ajssms-504	47	59	.	.	PUNCT
ajssms-504	48	1	another	another	DET
ajssms-504	48	2	reason	reason	NOUN
ajssms-504	48	3	for	for	ADP
ajssms-504	48	4	taking	take	VERB
ajssms-504	48	5	nigeria	nigeria	PRON
ajssms-504	48	6	in	in	ADP
ajssms-504	48	7	africa	africa	PROPN
ajssms-504	48	8	was	be	AUX
ajssms-504	48	9	because	because	SCONJ
ajssms-504	48	10	nigerian	nigerian	ADJ
ajssms-504	48	11	capital	capital	NOUN
ajssms-504	48	12	market	market	NOUN
ajssms-504	48	13	is	be	AUX
ajssms-504	48	14	reported	report	VERB
ajssms-504	48	15	by	by	ADP
ajssms-504	48	16	nse	nse	NOUN
ajssms-504	48	17	in	in	ADP
ajssms-504	48	18	2013	2013	NUM
ajssms-504	48	19	and	and	CCONJ
ajssms-504	48	20	cia	cia	PROPN
ajssms-504	48	21	fact	fact	NOUN
ajssms-504	48	22	book	book	NOUN
ajssms-504	48	23	2013	2013	NUM
ajssms-504	48	24	to	to	PART
ajssms-504	48	25	be	be	AUX
ajssms-504	48	26	the	the	DET
ajssms-504	48	27	second	second	ADV
ajssms-504	48	28	largest	large	ADJ
ajssms-504	48	29	capital	capital	NOUN
ajssms-504	48	30	market	market	NOUN
ajssms-504	48	31	after	after	ADP
ajssms-504	48	32	south	south	PROPN
ajssms-504	48	33	africa	africa	PROPN
ajssms-504	48	34	and	and	CCONJ
ajssms-504	48	35	the	the	DET
ajssms-504	48	36	most	most	ADV
ajssms-504	48	37	famous	famous	ADJ
ajssms-504	48	38	in	in	ADP
ajssms-504	48	39	the	the	DET
ajssms-504	48	40	west	west	ADJ
ajssms-504	48	41	african	african	ADJ
ajssms-504	48	42	sub	sub	NOUN
ajssms-504	48	43	-	-	NOUN
ajssms-504	48	44	region	region	NOUN
ajssms-504	48	45	.	.	PUNCT
ajssms-504	49	1	the	the	DET
ajssms-504	49	2	nigerian	nigerian	ADJ
ajssms-504	49	3	equities	equity	NOUN
ajssms-504	49	4	market	market	NOUN
ajssms-504	49	5	appreciation	appreciation	NOUN
ajssms-504	49	6	in	in	ADP
ajssms-504	49	7	2012	2012	NUM
ajssms-504	49	8	to	to	ADP
ajssms-504	49	9	2013	2013	NUM
ajssms-504	49	10	made	make	VERB
ajssms-504	49	11	the	the	DET
ajssms-504	49	12	market	market	NOUN
ajssms-504	49	13	be	be	AUX
ajssms-504	49	14	among	among	ADP
ajssms-504	49	15	the	the	DET
ajssms-504	49	16	best	well	ADV
ajssms-504	49	17	-	-	PUNCT
ajssms-504	49	18	performing	perform	VERB
ajssms-504	49	19	markets	market	NOUN
ajssms-504	49	20	in	in	ADP
ajssms-504	49	21	the	the	DET
ajssms-504	49	22	world	world	NOUN
ajssms-504	49	23	(	(	PUNCT
ajssms-504	49	24	peter	peter	PROPN
ajssms-504	49	25	and	and	CCONJ
ajssms-504	49	26	nnorom	nnorom	PROPN
ajssms-504	49	27	,	,	PUNCT
ajssms-504	49	28	2013	2013	NUM
ajssms-504	49	29	)	)	PUNCT
ajssms-504	49	30	.	.	PUNCT
ajssms-504	50	1	nigerian	nigerian	ADJ
ajssms-504	50	2	capital	capital	NOUN
ajssms-504	50	3	market	market	NOUN
ajssms-504	50	4	is	be	AUX
ajssms-504	50	5	reported	report	VERB
ajssms-504	50	6	to	to	PART
ajssms-504	50	7	be	be	AUX
ajssms-504	50	8	in	in	ADP
ajssms-504	50	9	a	a	DET
ajssms-504	50	10	weak	weak	ADJ
ajssms-504	50	11	-	-	PUNCT
ajssms-504	50	12	form	form	NOUN
ajssms-504	50	13	efficiency	efficiency	NOUN
ajssms-504	50	14	,	,	PUNCT
ajssms-504	50	15	therefore	therefore	ADV
ajssms-504	50	16	,	,	PUNCT
ajssms-504	50	17	follows	follow	VERB
ajssms-504	50	18	a	a	DET
ajssms-504	50	19	random	random	ADJ
ajssms-504	50	20	walk	walk	NOUN
ajssms-504	50	21	(	(	PUNCT
ajssms-504	50	22	sule	sule	NOUN
ajssms-504	50	23	et	et	PROPN
ajssms-504	50	24	al	al	PROPN
ajssms-504	50	25	.	.	PROPN
ajssms-504	50	26	,	,	PUNCT
ajssms-504	50	27	2015	2015	NUM
ajssms-504	50	28	)	)	PUNCT
ajssms-504	50	29	.	.	PUNCT
ajssms-504	51	1	the	the	DET
ajssms-504	51	2	growth	growth	NOUN
ajssms-504	51	3	of	of	ADP
ajssms-504	51	4	the	the	DET
ajssms-504	51	5	nigerian	nigerian	ADJ
ajssms-504	51	6	capital	capital	NOUN
ajssms-504	51	7	market	market	NOUN
ajssms-504	51	8	attracted	attract	VERB
ajssms-504	51	9	many	many	ADJ
ajssms-504	51	10	investors	investor	NOUN
ajssms-504	51	11	into	into	ADP
ajssms-504	51	12	the	the	DET
ajssms-504	51	13	capital	capital	NOUN
ajssms-504	51	14	market	market	NOUN
ajssms-504	51	15	,	,	PUNCT
ajssms-504	51	16	this	this	DET
ajssms-504	51	17	evident	evident	ADJ
ajssms-504	51	18	by	by	ADP
ajssms-504	51	19	the	the	DET
ajssms-504	51	20	increasing	increase	VERB
ajssms-504	51	21	number	number	NOUN
ajssms-504	51	22	of	of	ADP
ajssms-504	51	23	investors	investor	NOUN
ajssms-504	51	24	in	in	ADP
ajssms-504	51	25	the	the	DET
ajssms-504	51	26	economy	economy	NOUN
ajssms-504	51	27	.	.	PUNCT
ajssms-504	52	1	the	the	DET
ajssms-504	52	2	nigerian	nigerian	ADJ
ajssms-504	52	3	domestic	domestic	ADJ
ajssms-504	52	4	bond	bond	NOUN
ajssms-504	52	5	registration	registration	NOUN
ajssms-504	52	6	with	with	ADP
ajssms-504	52	7	jp	jp	PROPN
ajssms-504	52	8	morgan	morgan	PROPN
ajssms-504	52	9	local	local	ADJ
ajssms-504	52	10	currency	currency	NOUN
ajssms-504	52	11	index	index	NOUN
ajssms-504	52	12	in	in	ADP
ajssms-504	52	13	the	the	DET
ajssms-504	52	14	year	year	NOUN
ajssms-504	52	15	2012	2012	NUM
ajssms-504	52	16	is	be	AUX
ajssms-504	52	17	another	another	DET
ajssms-504	52	18	milestone	milestone	NOUN
ajssms-504	52	19	for	for	ADP
ajssms-504	52	20	the	the	DET
ajssms-504	52	21	market	market	NOUN
ajssms-504	52	22	.	.	PUNCT
ajssms-504	53	1	also	also	ADV
ajssms-504	53	2	,	,	PUNCT
ajssms-504	53	3	the	the	DET
ajssms-504	53	4	local	local	ADJ
ajssms-504	53	5	bond	bond	NOUN
ajssms-504	53	6	in	in	ADP
ajssms-504	53	7	nigeria	nigeria	PROPN
ajssms-504	53	8	gets	get	VERB
ajssms-504	53	9	another	another	DET
ajssms-504	53	10	huge	huge	ADJ
ajssms-504	53	11	boost	boost	NOUN
ajssms-504	53	12	in	in	ADP
ajssms-504	53	13	2013	2013	NUM
ajssms-504	53	14	from	from	ADP
ajssms-504	53	15	the	the	DET
ajssms-504	53	16	inclusion	inclusion	NOUN
ajssms-504	53	17	in	in	ADP
ajssms-504	53	18	the	the	DET
ajssms-504	53	19	sovereign	sovereign	ADJ
ajssms-504	53	20	bonds	bond	NOUN
ajssms-504	53	21	of	of	ADP
ajssms-504	53	22	barclay‟s	barclay‟s	ADJ
ajssms-504	53	23	emerging	emerge	VERB
ajssms-504	53	24	bond	bond	NOUN
ajssms-504	53	25	index	index	NOUN
ajssms-504	53	26	.	.	PUNCT
ajssms-504	54	1	this	this	PRON
ajssms-504	54	2	contributes	contribute	VERB
ajssms-504	54	3	significantly	significantly	ADV
ajssms-504	54	4	in	in	ADP
ajssms-504	54	5	attracting	attract	VERB
ajssms-504	54	6	foreign	foreign	ADJ
ajssms-504	54	7	investors	investor	NOUN
ajssms-504	54	8	that	that	PRON
ajssms-504	54	9	have	have	VERB
ajssms-504	54	10	an	an	DET
ajssms-504	54	11	estimated	estimate	VERB
ajssms-504	54	12	investment	investment	NOUN
ajssms-504	54	13	in	in	ADP
ajssms-504	54	14	the	the	DET
ajssms-504	54	15	country	country	NOUN
ajssms-504	54	16	of	of	ADP
ajssms-504	54	17	about	about	ADP
ajssms-504	54	18	usd5.6	usd5.6	PROPN
ajssms-504	54	19	billion	billion	NUM
ajssms-504	54	20	in	in	ADP
ajssms-504	54	21	nigerian	nigerian	ADJ
ajssms-504	54	22	bonds	bond	NOUN
ajssms-504	54	23	(	(	PUNCT
ajssms-504	54	24	peter	peter	PROPN
ajssms-504	54	25	and	and	CCONJ
ajssms-504	54	26	nnorom	nnorom	PROPN
ajssms-504	54	27	,	,	PUNCT
ajssms-504	54	28	2013	2013	NUM
ajssms-504	54	29	)	)	PUNCT
ajssms-504	54	30	.	.	PUNCT
ajssms-504	55	1	the	the	DET
ajssms-504	55	2	level	level	NOUN
ajssms-504	55	3	of	of	ADP
ajssms-504	55	4	value	value	NOUN
ajssms-504	55	5	relevance	relevance	NOUN
ajssms-504	55	6	of	of	ADP
ajssms-504	55	7	accounting	accounting	NOUN
ajssms-504	55	8	information	information	NOUN
ajssms-504	55	9	for	for	ADP
ajssms-504	55	10	the	the	DET
ajssms-504	55	11	sample	sample	NOUN
ajssms-504	55	12	is	be	AUX
ajssms-504	55	13	operationalised	operationalise	VERB
ajssms-504	55	14	using	use	VERB
ajssms-504	55	15	price	price	NOUN
ajssms-504	55	16	regression	regression	NOUN
ajssms-504	55	17	that	that	PRON
ajssms-504	55	18	has	have	AUX
ajssms-504	55	19	commonly	commonly	ADV
ajssms-504	55	20	been	be	AUX
ajssms-504	55	21	used	use	VERB
ajssms-504	55	22	in	in	ADP
ajssms-504	55	23	value	value	NOUN
ajssms-504	55	24	relevance	relevance	NOUN
ajssms-504	55	25	of	of	ADP
ajssms-504	55	26	accounting	accounting	NOUN
ajssms-504	55	27	information	information	NOUN
ajssms-504	55	28	(	(	PUNCT
ajssms-504	55	29	see	see	VERB
ajssms-504	55	30	,	,	PUNCT
ajssms-504	55	31	(	(	PUNCT
ajssms-504	55	32	barth	barth	NOUN
ajssms-504	55	33	et	et	PROPN
ajssms-504	55	34	al	al	PROPN
ajssms-504	55	35	.	.	PROPN
ajssms-504	55	36	,	,	PUNCT
ajssms-504	55	37	2001	2001	NUM
ajssms-504	55	38	;	;	PUNCT
ajssms-504	55	39	gordon	gordon	PROPN
ajssms-504	55	40	,	,	PUNCT
ajssms-504	55	41	2001	2001	NUM
ajssms-504	55	42	;	;	PUNCT
ajssms-504	55	43	mechelli	mechelli	PROPN
ajssms-504	55	44	and	and	CCONJ
ajssms-504	55	45	cimini	cimini	NOUN
ajssms-504	55	46	,	,	PUNCT
ajssms-504	55	47	2014	2014	NUM
ajssms-504	55	48	)	)	PUNCT
ajssms-504	55	49	)	)	PUNCT
ajssms-504	55	50	studies	study	NOUN
ajssms-504	55	51	and	and	CCONJ
ajssms-504	55	52	empirically	empirically	ADV
ajssms-504	55	53	tested	test	VERB
ajssms-504	55	54	.	.	PUNCT
ajssms-504	56	1	share	share	NOUN
ajssms-504	56	2	price	price	NOUN
ajssms-504	56	3	is	be	AUX
ajssms-504	56	4	being	be	AUX
ajssms-504	56	5	used	use	VERB
ajssms-504	56	6	in	in	ADP
ajssms-504	56	7	the	the	DET
ajssms-504	56	8	survey	survey	NOUN
ajssms-504	56	9	as	as	ADP
ajssms-504	56	10	dependent	dependent	ADJ
ajssms-504	56	11	variable	variable	NOUN
ajssms-504	56	12	while	while	SCONJ
ajssms-504	56	13	disaggregated	disaggregate	VERB
ajssms-504	56	14	assets	asset	NOUN
ajssms-504	56	15	(	(	PUNCT
ajssms-504	56	16	current	current	ADJ
ajssms-504	56	17	assets	asset	NOUN
ajssms-504	56	18	and	and	CCONJ
ajssms-504	56	19	fixed	fix	VERB
ajssms-504	56	20	assets	asset	NOUN
ajssms-504	56	21	)	)	PUNCT
ajssms-504	56	22	,	,	PUNCT
ajssms-504	56	23	and	and	CCONJ
ajssms-504	56	24	liabilities	liability	NOUN
ajssms-504	56	25	(	(	PUNCT
ajssms-504	56	26	current	current	ADJ
ajssms-504	56	27	liabilities	liability	NOUN
ajssms-504	56	28	and	and	CCONJ
ajssms-504	56	29	non	non	ADJ
ajssms-504	56	30	-	-	ADJ
ajssms-504	56	31	current	current	ADJ
ajssms-504	56	32	liabilities	liability	NOUN
ajssms-504	56	33	)	)	PUNCT
ajssms-504	56	34	as	as	ADP
ajssms-504	56	35	independent	independent	ADJ
ajssms-504	56	36	variables	variable	NOUN
ajssms-504	56	37	.	.	PUNCT
ajssms-504	57	1	panel	panel	NOUN
ajssms-504	57	2	data	datum	NOUN
ajssms-504	57	3	regression	regression	NOUN
ajssms-504	57	4	was	be	AUX
ajssms-504	57	5	employed	employ	VERB
ajssms-504	57	6	throughout	throughout	ADP
ajssms-504	57	7	the	the	DET
ajssms-504	57	8	regression	regression	NOUN
ajssms-504	57	9	analysis	analysis	NOUN
ajssms-504	57	10	.	.	PUNCT
ajssms-504	58	1	the	the	DET
ajssms-504	58	2	data	data	NOUN
ajssms-504	58	3	is	be	AUX
ajssms-504	58	4	divided	divide	VERB
ajssms-504	58	5	into	into	ADP
ajssms-504	58	6	two	two	NUM
ajssms-504	58	7	periods	period	NOUN
ajssms-504	58	8	as	as	ADP
ajssms-504	58	9	pre	pre	ADJ
ajssms-504	58	10	-	-	ADJ
ajssms-504	58	11	and	and	CCONJ
ajssms-504	58	12	post	post	ADJ
ajssms-504	58	13	-	-	NOUN
ajssms-504	58	14	adoption	adoption	NOUN
ajssms-504	58	15	of	of	ADP
ajssms-504	58	16	ifrs	ifrs	PROPN
ajssms-504	58	17	.	.	PUNCT
ajssms-504	59	1	pre	pre	ADJ
ajssms-504	59	2	-	-	ADJ
ajssms-504	59	3	adoption	adoption	ADJ
ajssms-504	59	4	period	period	NOUN
ajssms-504	59	5	commenced	commence	VERB
ajssms-504	59	6	from	from	ADP
ajssms-504	59	7	2009	2009	NUM
ajssms-504	59	8	to	to	ADP
ajssms-504	59	9	2011	2011	NUM
ajssms-504	59	10	(	(	PUNCT
ajssms-504	59	11	three	three	NUM
ajssms-504	59	12	years	year	NOUN
ajssms-504	59	13	)	)	PUNCT
ajssms-504	59	14	,	,	PUNCT
ajssms-504	59	15	and	and	CCONJ
ajssms-504	59	16	post	post	ADJ
ajssms-504	59	17	-	-	ADJ
ajssms-504	59	18	adoption	adoption	NOUN
ajssms-504	59	19	is	be	AUX
ajssms-504	59	20	2012	2012	NUM
ajssms-504	59	21	to	to	ADP
ajssms-504	59	22	2013(two	2013(two	NUM
ajssms-504	59	23	years	year	NOUN
ajssms-504	59	24	)	)	PUNCT
ajssms-504	59	25	.	.	PUNCT
ajssms-504	60	1	in	in	ADP
ajssms-504	60	2	nigeria	nigeria	PROPN
ajssms-504	60	3	,	,	PUNCT
ajssms-504	60	4	all	all	DET
ajssms-504	60	5	listed	list	VERB
ajssms-504	60	6	firms	firm	NOUN
ajssms-504	60	7	are	be	AUX
ajssms-504	60	8	mandated	mandate	VERB
ajssms-504	60	9	to	to	PART
ajssms-504	60	10	report	report	VERB
ajssms-504	60	11	their	their	PRON
ajssms-504	60	12	financial	financial	ADJ
ajssms-504	60	13	statement	statement	NOUN
ajssms-504	60	14	by	by	ADP
ajssms-504	60	15	the	the	DET
ajssms-504	60	16	ifrs	ifrs	PROPN
ajssms-504	60	17	effective	effective	ADJ
ajssms-504	60	18	2012	2012	NUM
ajssms-504	60	19	.	.	PUNCT
ajssms-504	61	1	however	however	ADV
ajssms-504	61	2	,	,	PUNCT
ajssms-504	61	3	before	before	SCONJ
ajssms-504	61	4	the	the	DET
ajssms-504	61	5	period	period	NOUN
ajssms-504	61	6	of	of	ADP
ajssms-504	61	7	2012	2012	NUM
ajssms-504	61	8	companies	company	NOUN
ajssms-504	61	9	in	in	ADP
ajssms-504	61	10	nigeria	nigeria	PROPN
ajssms-504	61	11	were	be	AUX
ajssms-504	61	12	expected	expect	VERB
ajssms-504	61	13	to	to	PART
ajssms-504	61	14	report	report	VERB
ajssms-504	61	15	based	base	VERB
ajssms-504	61	16	on	on	ADP
ajssms-504	61	17	the	the	DET
ajssms-504	61	18	nigerian	nigerian	ADJ
ajssms-504	61	19	domestic	domestic	ADJ
ajssms-504	61	20	accounting	accounting	NOUN
ajssms-504	61	21	reporting	reporting	NOUN
ajssms-504	61	22	(	(	PUNCT
ajssms-504	61	23	sas	sas	PROPN
ajssms-504	61	24	)	)	PUNCT
ajssms-504	61	25	.	.	PUNCT
ajssms-504	62	1	despite	despite	SCONJ
ajssms-504	62	2	the	the	DET
ajssms-504	62	3	importance	importance	NOUN
ajssms-504	62	4	of	of	ADP
ajssms-504	62	5	the	the	DET
ajssms-504	62	6	value	value	NOUN
ajssms-504	62	7	relevance	relevance	NOUN
ajssms-504	62	8	of	of	ADP
ajssms-504	62	9	disaggregated	disaggregate	VERB
ajssms-504	62	10	assets	asset	NOUN
ajssms-504	62	11	and	and	CCONJ
ajssms-504	62	12	liabilities	liability	NOUN
ajssms-504	62	13	to	to	ADP
ajssms-504	62	14	investors	investor	NOUN
ajssms-504	62	15	little	little	ADJ
ajssms-504	62	16	or	or	CCONJ
ajssms-504	62	17	no	no	PRON
ajssms-504	62	18	studies	study	NOUN
ajssms-504	62	19	were	be	AUX
ajssms-504	62	20	conducted	conduct	VERB
ajssms-504	62	21	in	in	ADP
ajssms-504	62	22	emerging	emerge	VERB
ajssms-504	62	23	markets	market	NOUN
ajssms-504	62	24	particularly	particularly	ADV
ajssms-504	62	25	in	in	ADP
ajssms-504	62	26	nigeria	nigeria	PROPN
ajssms-504	62	27	.	.	PUNCT
ajssms-504	63	1	one	one	NUM
ajssms-504	63	2	of	of	ADP
ajssms-504	63	3	the	the	DET
ajssms-504	63	4	important	important	ADJ
ajssms-504	63	5	study	study	NOUN
ajssms-504	63	6	conducted	conduct	VERB
ajssms-504	63	7	on	on	ADP
ajssms-504	63	8	aggregated	aggregate	VERB
ajssms-504	63	9	assets	asset	NOUN
ajssms-504	63	10	and	and	CCONJ
ajssms-504	63	11	liabilities	liability	NOUN
ajssms-504	63	12	was	be	AUX
ajssms-504	63	13	from	from	ADP
ajssms-504	63	14	kadri	kadri	PROPN
ajssms-504	63	15	et	et	PROPN
ajssms-504	63	16	al	al	PROPN
ajssms-504	63	17	.	.	PROPN
ajssms-504	64	1	(	(	PUNCT
ajssms-504	64	2	2010	2010	NUM
ajssms-504	64	3	)	)	PUNCT
ajssms-504	64	4	from	from	ADP
ajssms-504	64	5	malaysia	malaysia	PROPN
ajssms-504	64	6	.	.	PUNCT
ajssms-504	65	1	therefore	therefore	ADV
ajssms-504	65	2	,	,	PUNCT
ajssms-504	65	3	this	this	DET
ajssms-504	65	4	study	study	NOUN
ajssms-504	65	5	is	be	AUX
ajssms-504	65	6	important	important	ADJ
ajssms-504	65	7	for	for	SCONJ
ajssms-504	65	8	the	the	DET
ajssms-504	65	9	investors	investor	NOUN
ajssms-504	65	10	,	,	PUNCT
ajssms-504	65	11	standard	standard	ADJ
ajssms-504	65	12	setters	setter	NOUN
ajssms-504	65	13	and	and	CCONJ
ajssms-504	65	14	policy	policy	NOUN
ajssms-504	65	15	makers	maker	NOUN
ajssms-504	65	16	in	in	ADP
ajssms-504	65	17	nigeria	nigeria	PROPN
ajssms-504	65	18	to	to	PART
ajssms-504	65	19	understand	understand	VERB
ajssms-504	65	20	the	the	DET
ajssms-504	65	21	relevance	relevance	NOUN
ajssms-504	65	22	of	of	ADP
ajssms-504	65	23	disaggregated	disaggregate	VERB
ajssms-504	65	24	assets	asset	NOUN
ajssms-504	65	25	and	and	CCONJ
ajssms-504	65	26	liabilities	liability	NOUN
ajssms-504	65	27	.	.	PUNCT
ajssms-504	66	1	2	2	X
ajssms-504	66	2	.	.	X
ajssms-504	66	3	literature	literature	NOUN
ajssms-504	66	4	review	review	PROPN
ajssms-504	66	5	value	value	NOUN
ajssms-504	66	6	relevance	relevance	NOUN
ajssms-504	66	7	has	have	AUX
ajssms-504	66	8	been	be	AUX
ajssms-504	66	9	defined	define	VERB
ajssms-504	66	10	as	as	ADP
ajssms-504	66	11	an	an	DET
ajssms-504	66	12	association	association	NOUN
ajssms-504	66	13	between	between	ADP
ajssms-504	66	14	accounting	accounting	NOUN
ajssms-504	66	15	amounts	amount	NOUN
ajssms-504	66	16	and	and	CCONJ
ajssms-504	66	17	security	security	NOUN
ajssms-504	66	18	values	value	NOUN
ajssms-504	66	19	(	(	PUNCT
ajssms-504	66	20	barth	barth	NOUN
ajssms-504	66	21	&	&	CCONJ
ajssms-504	66	22	beaver	beaver	PROPN
ajssms-504	66	23	2000	2000	NUM
ajssms-504	66	24	)	)	PUNCT
ajssms-504	66	25	.	.	PUNCT
ajssms-504	67	1	the	the	DET
ajssms-504	67	2	ability	ability	NOUN
ajssms-504	67	3	for	for	ADP
ajssms-504	67	4	accounting	accounting	NOUN
ajssms-504	67	5	reporting	reporting	NOUN
ajssms-504	67	6	to	to	PART
ajssms-504	67	7	summarise	summarise	VERB
ajssms-504	67	8	and	and	CCONJ
ajssms-504	67	9	capture	capture	VERB
ajssms-504	67	10	accounting	accounting	NOUN
ajssms-504	67	11	information	information	NOUN
ajssms-504	67	12	affecting	affect	VERB
ajssms-504	67	13	share	share	NOUN
ajssms-504	67	14	information	information	NOUN
ajssms-504	67	15	has	have	AUX
ajssms-504	67	16	been	be	AUX
ajssms-504	67	17	examined	examine	VERB
ajssms-504	67	18	in	in	ADP
ajssms-504	67	19	testing	test	VERB
ajssms-504	67	20	the	the	DET
ajssms-504	67	21	statistical	statistical	ADJ
ajssms-504	67	22	relationship	relationship	NOUN
ajssms-504	67	23	between	between	ADP
ajssms-504	67	24	accounting	accounting	NOUN
ajssms-504	67	25	numbers	number	NOUN
ajssms-504	67	26	and	and	CCONJ
ajssms-504	67	27	market	market	NOUN
ajssms-504	67	28	values	value	NOUN
ajssms-504	67	29	and	and	CCONJ
ajssms-504	67	30	mapping	mapping	NOUN
ajssms-504	67	31	from	from	ADP
ajssms-504	67	32	financial	financial	ADJ
ajssms-504	67	33	statements	statement	NOUN
ajssms-504	67	34	to	to	ADP
ajssms-504	67	35	“	"	PUNCT
ajssms-504	67	36	intrinsic	intrinsic	ADJ
ajssms-504	67	37	”	"	PUNCT
ajssms-504	67	38	values	value	NOUN
ajssms-504	67	39	(	(	PUNCT
ajssms-504	67	40	aboody	aboody	NOUN
ajssms-504	67	41	et	et	NOUN
ajssms-504	67	42	al	al	PROPN
ajssms-504	67	43	.	.	PROPN
ajssms-504	67	44	,	,	PUNCT
ajssms-504	67	45	2002	2002	NUM
ajssms-504	67	46	;	;	PUNCT
ajssms-504	67	47	hellström	hellström	NOUN
ajssms-504	67	48	,	,	PUNCT
ajssms-504	67	49	2006	2006	NUM
ajssms-504	67	50	;	;	PUNCT
ajssms-504	67	51	vijitha	vijitha	NOUN
ajssms-504	67	52	and	and	CCONJ
ajssms-504	67	53	nimalathasan	nimalathasan	PROPN
ajssms-504	67	54	,	,	PUNCT
ajssms-504	67	55	2014	2014	NUM
ajssms-504	67	56	)	)	PUNCT
ajssms-504	67	57	.	.	PUNCT
ajssms-504	68	1	similarly	similarly	ADV
ajssms-504	68	2	,	,	PUNCT
ajssms-504	68	3	value	value	NOUN
ajssms-504	68	4	relevance	relevance	NOUN
ajssms-504	68	5	of	of	ADP
ajssms-504	68	6	financial	financial	ADJ
ajssms-504	68	7	information	information	NOUN
ajssms-504	68	8	can	can	AUX
ajssms-504	68	9	be	be	AUX
ajssms-504	68	10	predictive	predictive	ADJ
ajssms-504	68	11	and	and	CCONJ
ajssms-504	68	12	statistically	statistically	ADV
ajssms-504	68	13	measured	measure	VERB
ajssms-504	68	14	through	through	ADP
ajssms-504	68	15	the	the	DET
ajssms-504	68	16	relationship	relationship	NOUN
ajssms-504	68	17	between	between	ADP
ajssms-504	68	18	stock	stock	NOUN
ajssms-504	68	19	market	market	NOUN
ajssms-504	68	20	values	value	NOUN
ajssms-504	68	21	from	from	ADP
ajssms-504	68	22	the	the	DET
ajssms-504	68	23	information	information	NOUN
ajssms-504	68	24	reported	report	VERB
ajssms-504	68	25	on	on	ADP
ajssms-504	68	26	the	the	DET
ajssms-504	68	27	financial	financial	ADJ
ajssms-504	68	28	statement	statement	NOUN
ajssms-504	68	29	(	(	PUNCT
ajssms-504	68	30	barth	barth	NOUN
ajssms-504	68	31	et	et	PROPN
ajssms-504	68	32	al	al	PROPN
ajssms-504	68	33	.	.	PROPN
ajssms-504	68	34	,	,	PUNCT
ajssms-504	68	35	2001	2001	NUM
ajssms-504	68	36	)	)	PUNCT
ajssms-504	68	37	with	with	ADP
ajssms-504	68	38	the	the	DET
ajssms-504	68	39	ability	ability	NOUN
ajssms-504	68	40	to	to	ADP
ajssms-504	68	41	the	the	DET
ajssms-504	68	42	information	information	NOUN
ajssms-504	68	43	provided	provide	VERB
ajssms-504	68	44	in	in	ADP
ajssms-504	68	45	the	the	DET
ajssms-504	68	46	annual	annual	ADJ
ajssms-504	68	47	reports	report	NOUN
ajssms-504	68	48	to	to	PART
ajssms-504	68	49	summarise	summarise	VERB
ajssms-504	68	50	and	and	CCONJ
ajssms-504	68	51	capture	capture	VERB
ajssms-504	68	52	firm	firm	ADJ
ajssms-504	68	53	value	value	NOUN
ajssms-504	68	54	(	(	PUNCT
ajssms-504	68	55	beisland	beisland	ADJ
ajssms-504	68	56	,	,	PUNCT
ajssms-504	68	57	2009	2009	NUM
ajssms-504	68	58	;	;	PUNCT
ajssms-504	68	59	kargin	kargin	NOUN
ajssms-504	68	60	,	,	PUNCT
ajssms-504	68	61	2013b	2013b	NUM
ajssms-504	68	62	)	)	PUNCT
ajssms-504	68	63	.	.	PUNCT
ajssms-504	69	1	as	as	ADP
ajssms-504	69	2	the	the	DET
ajssms-504	69	3	ability	ability	NOUN
ajssms-504	69	4	to	to	PART
ajssms-504	69	5	account	account	VERB
ajssms-504	69	6	information	information	NOUN
ajssms-504	69	7	provided	provide	VERB
ajssms-504	69	8	by	by	ADP
ajssms-504	69	9	a	a	DET
ajssms-504	69	10	financial	financial	ADJ
ajssms-504	69	11	statement	statement	NOUN
ajssms-504	69	12	to	to	PART
ajssms-504	69	13	report	report	VERB
ajssms-504	69	14	and	and	CCONJ
ajssms-504	69	15	summarise	summarise	VERB
ajssms-504	69	16	firm	firm	ADJ
ajssms-504	69	17	value	value	NOUN
ajssms-504	69	18	(	(	PUNCT
ajssms-504	69	19	păşcan	păşcan	PROPN
ajssms-504	69	20	,	,	PUNCT
ajssms-504	69	21	2015	2015	NUM
ajssms-504	69	22	)	)	PUNCT
ajssms-504	69	23	.	.	PUNCT
ajssms-504	70	1	several	several	ADJ
ajssms-504	70	2	scholars	scholar	NOUN
ajssms-504	70	3	have	have	AUX
ajssms-504	70	4	studied	study	VERB
ajssms-504	70	5	the	the	DET
ajssms-504	70	6	value	value	NOUN
ajssms-504	70	7	relevance	relevance	NOUN
ajssms-504	70	8	of	of	ADP
ajssms-504	70	9	accounting	account	VERB
ajssms-504	70	10	information	information	NOUN
ajssms-504	70	11	in	in	ADP
ajssms-504	70	12	different	different	ADJ
ajssms-504	70	13	perspectives	perspective	NOUN
ajssms-504	70	14	.	.	PUNCT
ajssms-504	71	1	beisland	beisland	PROPN
ajssms-504	71	2	(	(	PUNCT
ajssms-504	71	3	2009	2009	NUM
ajssms-504	71	4	)	)	PUNCT
ajssms-504	71	5	reported	report	VERB
ajssms-504	71	6	that	that	SCONJ
ajssms-504	71	7	majority	majority	NOUN
ajssms-504	71	8	of	of	ADP
ajssms-504	71	9	value	value	NOUN
ajssms-504	71	10	relevance	relevance	NOUN
ajssms-504	71	11	researches	research	NOUN
ajssms-504	71	12	are	be	AUX
ajssms-504	71	13	related	relate	VERB
ajssms-504	71	14	to	to	ADP
ajssms-504	71	15	market	market	NOUN
ajssms-504	71	16	efficiency	efficiency	NOUN
ajssms-504	71	17	because	because	SCONJ
ajssms-504	71	18	they	they	PRON
ajssms-504	71	19	can	can	AUX
ajssms-504	71	20	provide	provide	VERB
ajssms-504	71	21	the	the	DET
ajssms-504	71	22	relationship	relationship	NOUN
ajssms-504	71	23	between	between	ADP
ajssms-504	71	24	accounting	accounting	NOUN
ajssms-504	71	25	measures	measure	NOUN
ajssms-504	71	26	and	and	CCONJ
ajssms-504	71	27	stock	stock	NOUN
ajssms-504	71	28	prices	price	NOUN
ajssms-504	71	29	.	.	PUNCT
ajssms-504	72	1	holthausen	holthausen	NOUN
ajssms-504	72	2	and	and	CCONJ
ajssms-504	72	3	watts	watts	PROPN
ajssms-504	72	4	(	(	PUNCT
ajssms-504	72	5	2001	2001	NUM
ajssms-504	72	6	)	)	PUNCT
ajssms-504	72	7	examined	examine	VERB
ajssms-504	72	8	whether	whether	SCONJ
ajssms-504	72	9	the	the	DET
ajssms-504	72	10	relations	relation	NOUN
ajssms-504	72	11	between	between	ADP
ajssms-504	72	12	accounting	accounting	NOUN
ajssms-504	72	13	numbers	number	NOUN
ajssms-504	72	14	and	and	CCONJ
ajssms-504	72	15	stock	stock	NOUN
ajssms-504	72	16	prices	price	NOUN
ajssms-504	72	17	are	be	AUX
ajssms-504	72	18	value	value	NOUN
ajssms-504	72	19	relevant	relevant	ADJ
ajssms-504	72	20	in	in	ADP
ajssms-504	72	21	explaining	explain	VERB
ajssms-504	72	22	market	market	NOUN
ajssms-504	72	23	value	value	NOUN
ajssms-504	72	24	.	.	PUNCT
ajssms-504	73	1	ebaid	ebaid	PROPN
ajssms-504	73	2	(	(	PUNCT
ajssms-504	73	3	2012	2012	NUM
ajssms-504	73	4	)	)	PUNCT
ajssms-504	73	5	studied	study	VERB
ajssms-504	73	6	the	the	DET
ajssms-504	73	7	influence	influence	NOUN
ajssms-504	73	8	of	of	ADP
ajssms-504	73	9	accounting	accounting	NOUN
ajssms-504	73	10	-	-	PUNCT
ajssms-504	73	11	based	base	VERB
ajssms-504	73	12	methods	method	NOUN
ajssms-504	73	13	on	on	ADP
ajssms-504	73	14	market	market	NOUN
ajssms-504	73	15	returns	return	NOUN
ajssms-504	73	16	and	and	CCONJ
ajssms-504	73	17	prices	price	NOUN
ajssms-504	73	18	and	and	CCONJ
ajssms-504	73	19	their	their	PRON
ajssms-504	73	20	predictive	predictive	ADJ
ajssms-504	73	21	values	value	NOUN
ajssms-504	73	22	to	to	PART
ajssms-504	73	23	be	be	AUX
ajssms-504	73	24	referred	refer	VERB
ajssms-504	73	25	to	to	ADP
ajssms-504	73	26	as	as	ADP
ajssms-504	73	27	the	the	DET
ajssms-504	73	28	value	value	NOUN
ajssms-504	73	29	relevance	relevance	NOUN
ajssms-504	73	30	of	of	ADP
ajssms-504	73	31	accounting	accounting	NOUN
ajssms-504	73	32	reporting	reporting	NOUN
ajssms-504	73	33	.	.	PUNCT
ajssms-504	74	1	brien	brien	PROPN
ajssms-504	74	2	(	(	PUNCT
ajssms-504	74	3	2005	2005	NUM
ajssms-504	74	4	)	)	PUNCT
ajssms-504	74	5	emphasised	emphasise	VERB
ajssms-504	74	6	that	that	SCONJ
ajssms-504	74	7	relevance	relevance	NOUN
ajssms-504	74	8	and	and	CCONJ
ajssms-504	74	9	reliability	reliability	NOUN
ajssms-504	74	10	be	be	AUX
ajssms-504	74	11	the	the	DET
ajssms-504	74	12	capacity	capacity	NOUN
ajssms-504	74	13	of	of	ADP
ajssms-504	74	14	accounting	accounting	NOUN
ajssms-504	74	15	numbers	number	NOUN
ajssms-504	74	16	to	to	PART
ajssms-504	74	17	summarise	summarise	VERB
ajssms-504	74	18	and	and	CCONJ
ajssms-504	74	19	capture	capture	VERB
ajssms-504	74	20	accounting	accounting	NOUN
ajssms-504	74	21	information	information	NOUN
ajssms-504	74	22	that	that	PRON
ajssms-504	74	23	has	have	VERB
ajssms-504	74	24	a	a	DET
ajssms-504	74	25	significant	significant	ADJ
ajssms-504	74	26	effect	effect	NOUN
ajssms-504	74	27	on	on	ADP
ajssms-504	74	28	stock	stock	NOUN
ajssms-504	74	29	prices	price	NOUN
ajssms-504	74	30	.	.	PUNCT
ajssms-504	75	1	kommunuri	kommunuri	PROPN
ajssms-504	75	2	(	(	PUNCT
ajssms-504	75	3	2008	2008	NUM
ajssms-504	75	4	)	)	PUNCT
ajssms-504	75	5	provided	provide	VERB
ajssms-504	75	6	that	that	DET
ajssms-504	75	7	relevance	relevance	NOUN
ajssms-504	75	8	and	and	CCONJ
ajssms-504	75	9	reliability	reliability	NOUN
ajssms-504	75	10	of	of	ADP
ajssms-504	75	11	accounting	accounting	NOUN
ajssms-504	75	12	information	information	NOUN
ajssms-504	75	13	be	be	AUX
ajssms-504	75	14	two	two	NUM
ajssms-504	75	15	key	key	ADJ
ajssms-504	75	16	features	feature	NOUN
ajssms-504	75	17	of	of	ADP
ajssms-504	75	18	accounting	accounting	NOUN
ajssms-504	75	19	information	information	NOUN
ajssms-504	75	20	.	.	PUNCT
ajssms-504	76	1	asian	asian	ADJ
ajssms-504	76	2	journal	journal	PROPN
ajssms-504	76	3	of	of	ADP
ajssms-504	76	4	social	social	ADJ
ajssms-504	76	5	sciences	sciences	PROPN
ajssms-504	76	6	and	and	CCONJ
ajssms-504	76	7	management	management	NOUN
ajssms-504	76	8	studies	study	NOUN
ajssms-504	76	9	,	,	PUNCT
ajssms-504	76	10	2017	2017	NUM
ajssms-504	76	11	,	,	PUNCT
ajssms-504	76	12	4(1	4(1	NOUN
ajssms-504	76	13	):	):	PUNCT
ajssms-504	76	14	1	1	NUM
ajssms-504	76	15	-	-	SYM
ajssms-504	76	16	9	9	NUM
ajssms-504	76	17	3	3	NUM
ajssms-504	76	18	barth	barth	NOUN
ajssms-504	76	19	(	(	PUNCT
ajssms-504	76	20	1994	1994	NUM
ajssms-504	76	21	)	)	PUNCT
ajssms-504	76	22	measured	measure	VERB
ajssms-504	76	23	value	value	NOUN
ajssms-504	76	24	relevance	relevance	NOUN
ajssms-504	76	25	of	of	ADP
ajssms-504	76	26	banks	bank	NOUN
ajssms-504	76	27	'	'	PART
ajssms-504	76	28	investment	investment	NOUN
ajssms-504	76	29	securities	security	NOUN
ajssms-504	76	30	using	use	VERB
ajssms-504	76	31	fair	fair	ADJ
ajssms-504	76	32	value	value	NOUN
ajssms-504	76	33	and	and	CCONJ
ajssms-504	76	34	historical	historical	ADJ
ajssms-504	76	35	cost	cost	NOUN
ajssms-504	76	36	for	for	ADP
ajssms-504	76	37	both	both	DET
ajssms-504	76	38	assets	asset	NOUN
ajssms-504	76	39	and	and	CCONJ
ajssms-504	76	40	related	related	ADJ
ajssms-504	76	41	earnings	earning	NOUN
ajssms-504	76	42	.	.	PUNCT
ajssms-504	77	1	the	the	DET
ajssms-504	77	2	study	study	NOUN
ajssms-504	77	3	provides	provide	VERB
ajssms-504	77	4	evidence	evidence	NOUN
ajssms-504	77	5	on	on	ADP
ajssms-504	77	6	the	the	DET
ajssms-504	77	7	two	two	NUM
ajssms-504	77	8	methods	method	NOUN
ajssms-504	77	9	of	of	ADP
ajssms-504	77	10	relative	relative	ADJ
ajssms-504	77	11	and	and	CCONJ
ajssms-504	77	12	incremental	incremental	ADJ
ajssms-504	77	13	explanatory	explanatory	ADJ
ajssms-504	77	14	power	power	NOUN
ajssms-504	77	15	with	with	ADP
ajssms-504	77	16	relative	relative	ADJ
ajssms-504	77	17	measurements	measurement	NOUN
ajssms-504	77	18	error	error	NOUN
ajssms-504	77	19	.	.	PUNCT
ajssms-504	78	1	barth	barth	NOUN
ajssms-504	78	2	(	(	PUNCT
ajssms-504	78	3	1994	1994	NUM
ajssms-504	78	4	)	)	PUNCT
ajssms-504	78	5	documented	document	VERB
ajssms-504	78	6	that	that	SCONJ
ajssms-504	78	7	fair	fair	ADJ
ajssms-504	78	8	value	value	NOUN
ajssms-504	78	9	measurement	measurement	NOUN
ajssms-504	78	10	estimates	estimate	NOUN
ajssms-504	78	11	from	from	ADP
ajssms-504	78	12	investment	investment	NOUN
ajssms-504	78	13	securities	security	NOUN
ajssms-504	78	14	have	have	VERB
ajssms-504	78	15	more	more	ADV
ajssms-504	78	16	significant	significant	ADJ
ajssms-504	78	17	explanatory	explanatory	ADJ
ajssms-504	78	18	power	power	NOUN
ajssms-504	78	19	over	over	ADP
ajssms-504	78	20	historical	historical	ADJ
ajssms-504	78	21	costs	cost	NOUN
ajssms-504	78	22	.	.	PUNCT
ajssms-504	79	1	the	the	DET
ajssms-504	79	2	results	result	NOUN
ajssms-504	79	3	of	of	ADP
ajssms-504	79	4	fair	fair	ADJ
ajssms-504	79	5	value	value	NOUN
ajssms-504	79	6	of	of	ADP
ajssms-504	79	7	gains	gain	NOUN
ajssms-504	79	8	and	and	CCONJ
ajssms-504	79	9	losses	loss	NOUN
ajssms-504	79	10	from	from	ADP
ajssms-504	79	11	securities	security	NOUN
ajssms-504	79	12	investment	investment	NOUN
ajssms-504	79	13	have	have	VERB
ajssms-504	79	14	no	no	DET
ajssms-504	79	15	significant	significant	ADJ
ajssms-504	79	16	incremental	incremental	ADJ
ajssms-504	79	17	power	power	NOUN
ajssms-504	79	18	;	;	PUNCT
ajssms-504	79	19	historical	historical	ADJ
ajssms-504	79	20	cost	cost	NOUN
ajssms-504	79	21	provides	provide	VERB
ajssms-504	79	22	significant	significant	ADJ
ajssms-504	79	23	incremental	incremental	ADJ
ajssms-504	79	24	explanatory	explanatory	ADJ
ajssms-504	79	25	power	power	NOUN
ajssms-504	79	26	over	over	ADP
ajssms-504	79	27	fair	fair	ADJ
ajssms-504	79	28	value	value	NOUN
ajssms-504	79	29	.	.	PUNCT
ajssms-504	80	1	in	in	ADP
ajssms-504	80	2	contrast	contrast	NOUN
ajssms-504	80	3	,	,	PUNCT
ajssms-504	80	4	ahmed	ahmed	PROPN
ajssms-504	80	5	and	and	CCONJ
ajssms-504	80	6	carolyn	carolyn	PROPN
ajssms-504	80	7	(	(	PUNCT
ajssms-504	80	8	1995	1995	NUM
ajssms-504	80	9	)	)	PUNCT
ajssms-504	80	10	document	document	NOUN
ajssms-504	80	11	different	different	ADJ
ajssms-504	80	12	results	result	NOUN
ajssms-504	80	13	compared	compare	VERB
ajssms-504	80	14	to	to	ADP
ajssms-504	80	15	barth	barth	NOUN
ajssms-504	80	16	(	(	PUNCT
ajssms-504	80	17	1994	1994	NUM
ajssms-504	80	18	)	)	PUNCT
ajssms-504	80	19	with	with	ADP
ajssms-504	80	20	the	the	DET
ajssms-504	80	21	controlling	control	VERB
ajssms-504	80	22	effects	effect	NOUN
ajssms-504	80	23	of	of	ADP
ajssms-504	80	24	other	other	ADJ
ajssms-504	80	25	net	net	ADJ
ajssms-504	80	26	assets	asset	NOUN
ajssms-504	80	27	.	.	PUNCT
ajssms-504	81	1	they	they	PRON
ajssms-504	81	2	found	find	VERB
ajssms-504	81	3	that	that	SCONJ
ajssms-504	81	4	both	both	PRON
ajssms-504	81	5	realised	realise	VERB
ajssms-504	81	6	and	and	CCONJ
ajssms-504	81	7	unrealised	unrealised	ADJ
ajssms-504	81	8	gains	gain	NOUN
ajssms-504	81	9	and	and	CCONJ
ajssms-504	81	10	losses	loss	NOUN
ajssms-504	81	11	to	to	PART
ajssms-504	81	12	provide	provide	VERB
ajssms-504	81	13	a	a	DET
ajssms-504	81	14	significant	significant	ADJ
ajssms-504	81	15	positive	positive	ADJ
ajssms-504	81	16	effect	effect	NOUN
ajssms-504	81	17	in	in	ADP
ajssms-504	81	18	regular	regular	ADJ
ajssms-504	81	19	periods	period	NOUN
ajssms-504	81	20	of	of	ADP
ajssms-504	81	21	bank	bank	NOUN
ajssms-504	81	22	returns	return	NOUN
ajssms-504	81	23	,	,	PUNCT
ajssms-504	81	24	although	although	SCONJ
ajssms-504	81	25	realised	realise	VERB
ajssms-504	81	26	security	security	NOUN
ajssms-504	81	27	gains	gain	NOUN
ajssms-504	81	28	and	and	CCONJ
ajssms-504	81	29	losses	loss	NOUN
ajssms-504	81	30	have	have	VERB
ajssms-504	81	31	lower	low	ADJ
ajssms-504	81	32	significant	significant	ADJ
ajssms-504	81	33	effect	effect	NOUN
ajssms-504	81	34	in	in	ADP
ajssms-504	81	35	a	a	DET
ajssms-504	81	36	period	period	NOUN
ajssms-504	81	37	of	of	ADP
ajssms-504	81	38	weak	weak	ADJ
ajssms-504	81	39	earnings	earning	NOUN
ajssms-504	81	40	and	and	CCONJ
ajssms-504	81	41	capital	capital	NOUN
ajssms-504	81	42	.	.	PUNCT
ajssms-504	82	1	mozes	mozes	PROPN
ajssms-504	82	2	(	(	PUNCT
ajssms-504	82	3	2002	2002	NUM
ajssms-504	82	4	)	)	PUNCT
ajssms-504	82	5	examined	examine	VERB
ajssms-504	82	6	fair	fair	ADJ
ajssms-504	82	7	value	value	NOUN
ajssms-504	82	8	disclosures	disclosure	NOUN
ajssms-504	82	9	as	as	SCONJ
ajssms-504	82	10	required	require	VERB
ajssms-504	82	11	by	by	ADP
ajssms-504	82	12	the	the	DET
ajssms-504	82	13	statement	statement	NOUN
ajssms-504	82	14	of	of	ADP
ajssms-504	82	15	financial	financial	ADJ
ajssms-504	82	16	accounting	accounting	NOUN
ajssms-504	82	17	standards	standard	NOUN
ajssms-504	82	18	(	(	PUNCT
ajssms-504	82	19	sfas	sfas	NOUN
ajssms-504	82	20	)	)	PUNCT
ajssms-504	82	21	119	119	NUM
ajssms-504	82	22	,	,	PUNCT
ajssms-504	82	23	derivatives	derivative	NOUN
ajssms-504	82	24	disclosure	disclosure	NOUN
ajssms-504	82	25	of	of	ADP
ajssms-504	82	26	fair	fair	ADJ
ajssms-504	82	27	value	value	NOUN
ajssms-504	82	28	of	of	ADP
ajssms-504	82	29	the	the	DET
ajssms-504	82	30	financial	financial	ADJ
ajssms-504	82	31	instrument	instrument	NOUN
ajssms-504	82	32	to	to	PART
ajssms-504	82	33	be	be	AUX
ajssms-504	82	34	value	value	NOUN
ajssms-504	82	35	relevant	relevant	ADJ
ajssms-504	82	36	.	.	PUNCT
ajssms-504	83	1	the	the	DET
ajssms-504	83	2	study	study	NOUN
ajssms-504	83	3	adopted	adopt	VERB
ajssms-504	83	4	residual	residual	ADJ
ajssms-504	83	5	valuation	valuation	NOUN
ajssms-504	83	6	model	model	NOUN
ajssms-504	83	7	to	to	PART
ajssms-504	83	8	investigate	investigate	VERB
ajssms-504	83	9	the	the	DET
ajssms-504	83	10	association	association	NOUN
ajssms-504	83	11	between	between	ADP
ajssms-504	83	12	two	two	NUM
ajssms-504	83	13	variables	variable	NOUN
ajssms-504	83	14	to	to	PART
ajssms-504	83	15	measure	measure	VERB
ajssms-504	83	16	the	the	DET
ajssms-504	83	17	fair	fair	ADJ
ajssms-504	83	18	value	value	NOUN
ajssms-504	83	19	of	of	ADP
ajssms-504	83	20	book	book	NOUN
ajssms-504	83	21	value	value	NOUN
ajssms-504	83	22	and	and	CCONJ
ajssms-504	83	23	security	security	NOUN
ajssms-504	83	24	prices	price	NOUN
ajssms-504	83	25	of	of	ADP
ajssms-504	83	26	financial	financial	ADJ
ajssms-504	83	27	instruments	instrument	NOUN
ajssms-504	83	28	.	.	PUNCT
ajssms-504	84	1	also	also	ADV
ajssms-504	84	2	,	,	PUNCT
ajssms-504	84	3	mozes	mozes	PROPN
ajssms-504	84	4	found	find	VERB
ajssms-504	84	5	that	that	SCONJ
ajssms-504	84	6	firms	firm	NOUN
ajssms-504	84	7	with	with	ADP
ajssms-504	84	8	a	a	DET
ajssms-504	84	9	greater	great	ADJ
ajssms-504	84	10	return	return	NOUN
ajssms-504	84	11	on	on	ADP
ajssms-504	84	12	investment	investment	NOUN
ajssms-504	84	13	on	on	ADP
ajssms-504	84	14	capital	capital	NOUN
ajssms-504	84	15	have	have	VERB
ajssms-504	84	16	a	a	DET
ajssms-504	84	17	relative	relative	ADJ
ajssms-504	84	18	cost	cost	NOUN
ajssms-504	84	19	of	of	ADP
ajssms-504	84	20	capital	capital	NOUN
ajssms-504	84	21	growth	growth	NOUN
ajssms-504	84	22	;	;	PUNCT
ajssms-504	84	23	the	the	DET
ajssms-504	84	24	estimated	estimate	VERB
ajssms-504	84	25	relationship	relationship	NOUN
ajssms-504	84	26	will	will	AUX
ajssms-504	84	27	improve	improve	VERB
ajssms-504	84	28	and	and	CCONJ
ajssms-504	84	29	becomes	become	VERB
ajssms-504	84	30	negative	negative	ADJ
ajssms-504	84	31	in	in	ADP
ajssms-504	84	32	fair	fair	ADJ
ajssms-504	84	33	value	value	NOUN
ajssms-504	84	34	of	of	ADP
ajssms-504	84	35	book	book	NOUN
ajssms-504	84	36	value	value	NOUN
ajssms-504	84	37	.	.	PUNCT
ajssms-504	85	1	barth	barth	NOUN
ajssms-504	85	2	and	and	CCONJ
ajssms-504	85	3	clinch	clinch	NOUN
ajssms-504	85	4	(	(	PUNCT
ajssms-504	85	5	1998	1998	NUM
ajssms-504	85	6	)	)	PUNCT
ajssms-504	85	7	reported	report	VERB
ajssms-504	85	8	that	that	SCONJ
ajssms-504	85	9	intangible	intangible	ADJ
ajssms-504	85	10	assets	asset	NOUN
ajssms-504	85	11	are	be	AUX
ajssms-504	85	12	value	value	NOUN
ajssms-504	85	13	relevant	relevant	ADJ
ajssms-504	85	14	regardless	regardless	ADV
ajssms-504	85	15	of	of	ADP
ajssms-504	85	16	re	re	NOUN
ajssms-504	85	17	-	-	NOUN
ajssms-504	85	18	evaluation	evaluation	NOUN
ajssms-504	85	19	period	period	NOUN
ajssms-504	85	20	,	,	PUNCT
ajssms-504	85	21	and	and	CCONJ
ajssms-504	85	22	non	non	ADJ
ajssms-504	85	23	-	-	ADJ
ajssms-504	85	24	financial	financial	ADJ
ajssms-504	85	25	firms‟	firms‟	NOUN
ajssms-504	85	26	investment	investment	NOUN
ajssms-504	85	27	is	be	AUX
ajssms-504	85	28	value	value	NOUN
ajssms-504	85	29	relevant	relevant	ADJ
ajssms-504	85	30	other	other	ADJ
ajssms-504	85	31	than	than	ADP
ajssms-504	85	32	the	the	DET
ajssms-504	85	33	current	current	ADJ
ajssms-504	85	34	year	year	NOUN
ajssms-504	85	35	.	.	PUNCT
ajssms-504	86	1	baboukardos	baboukardo	NOUN
ajssms-504	86	2	and	and	CCONJ
ajssms-504	86	3	rimmel	rimmel	PROPN
ajssms-504	86	4	(	(	PUNCT
ajssms-504	86	5	2014	2014	NUM
ajssms-504	86	6	)	)	PUNCT
ajssms-504	86	7	concluded	conclude	VERB
ajssms-504	86	8	that	that	SCONJ
ajssms-504	86	9	relevant	relevant	ADJ
ajssms-504	86	10	accounting	accounting	NOUN
ajssms-504	86	11	numbers	number	NOUN
ajssms-504	86	12	on	on	ADP
ajssms-504	86	13	purchased	purchase	VERB
ajssms-504	86	14	goodwill	goodwill	NOUN
ajssms-504	86	15	generate	generate	VERB
ajssms-504	86	16	relevant	relevant	ADJ
ajssms-504	86	17	accounting	accounting	NOUN
ajssms-504	86	18	numbers	number	NOUN
ajssms-504	86	19	on	on	ADP
ajssms-504	86	20	companies	company	NOUN
ajssms-504	86	21	that	that	PRON
ajssms-504	86	22	have	have	VERB
ajssms-504	86	23	a	a	DET
ajssms-504	86	24	high	high	ADJ
ajssms-504	86	25	disclosure	disclosure	NOUN
ajssms-504	86	26	only	only	ADV
ajssms-504	86	27	under	under	ADP
ajssms-504	86	28	ifrs	ifrs	PROPN
ajssms-504	86	29	.	.	PUNCT
ajssms-504	87	1	2.1	2.1	NUM
ajssms-504	87	2	.	.	PUNCT
ajssms-504	88	1	studies	study	NOUN
ajssms-504	88	2	conducted	conduct	VERB
ajssms-504	88	3	related	relate	VERB
ajssms-504	88	4	to	to	ADP
ajssms-504	88	5	value	value	NOUN
ajssms-504	88	6	relevance	relevance	NOUN
ajssms-504	88	7	and	and	CCONJ
ajssms-504	88	8	ifrs	ifrs	NOUN
ajssms-504	88	9	studies	study	NOUN
ajssms-504	88	10	on	on	ADP
ajssms-504	88	11	value	value	NOUN
ajssms-504	88	12	relevance	relevance	NOUN
ajssms-504	88	13	research	research	NOUN
ajssms-504	88	14	provide	provide	VERB
ajssms-504	88	15	contradictive	contradictive	ADJ
ajssms-504	88	16	results	result	NOUN
ajssms-504	88	17	as	as	ADP
ajssms-504	88	18	a	a	DET
ajssms-504	88	19	result	result	NOUN
ajssms-504	88	20	of	of	ADP
ajssms-504	88	21	factors	factor	NOUN
ajssms-504	88	22	in	in	ADP
ajssms-504	88	23	which	which	PRON
ajssms-504	88	24	the	the	DET
ajssms-504	88	25	study	study	NOUN
ajssms-504	88	26	is	be	AUX
ajssms-504	88	27	carried	carry	VERB
ajssms-504	88	28	out	out	ADP
ajssms-504	88	29	(	(	PUNCT
ajssms-504	88	30	mironiuc	mironiuc	NOUN
ajssms-504	88	31	et	et	PROPN
ajssms-504	88	32	al	al	PROPN
ajssms-504	88	33	.	.	PROPN
ajssms-504	88	34	,	,	PUNCT
ajssms-504	88	35	2015	2015	NUM
ajssms-504	88	36	)	)	PUNCT
ajssms-504	88	37	.	.	PUNCT
ajssms-504	89	1	however	however	ADV
ajssms-504	89	2	,	,	PUNCT
ajssms-504	89	3	several	several	ADJ
ajssms-504	89	4	studies	study	NOUN
ajssms-504	89	5	were	be	AUX
ajssms-504	89	6	conducted	conduct	VERB
ajssms-504	89	7	on	on	ADP
ajssms-504	89	8	the	the	DET
ajssms-504	89	9	value	value	NOUN
ajssms-504	89	10	relevance	relevance	NOUN
ajssms-504	89	11	in	in	ADP
ajssms-504	89	12	a	a	DET
ajssms-504	89	13	different	different	ADJ
ajssms-504	89	14	environment	environment	NOUN
ajssms-504	89	15	and	and	CCONJ
ajssms-504	89	16	context	context	NOUN
ajssms-504	89	17	because	because	SCONJ
ajssms-504	89	18	of	of	ADP
ajssms-504	89	19	the	the	DET
ajssms-504	89	20	growing	grow	VERB
ajssms-504	89	21	number	number	NOUN
ajssms-504	89	22	of	of	ADP
ajssms-504	89	23	accounting	accounting	NOUN
ajssms-504	89	24	information	information	NOUN
ajssms-504	89	25	demand	demand	NOUN
ajssms-504	89	26	.	.	PUNCT
ajssms-504	90	1	agostino	agostino	PROPN
ajssms-504	90	2	et	et	PROPN
ajssms-504	90	3	al	al	PROPN
ajssms-504	90	4	.	.	PROPN
ajssms-504	91	1	(	(	PUNCT
ajssms-504	91	2	2011	2011	NUM
ajssms-504	91	3	)	)	PUNCT
ajssms-504	91	4	investigated	investigate	VERB
ajssms-504	91	5	european	european	ADJ
ajssms-504	91	6	banks	bank	NOUN
ajssms-504	91	7	the	the	DET
ajssms-504	91	8	relevance	relevance	NOUN
ajssms-504	91	9	of	of	ADP
ajssms-504	91	10	association	association	NOUN
ajssms-504	91	11	between	between	ADP
ajssms-504	91	12	stock	stock	NOUN
ajssms-504	91	13	market	market	NOUN
ajssms-504	91	14	,	,	PUNCT
ajssms-504	91	15	book	book	NOUN
ajssms-504	91	16	value	value	NOUN
ajssms-504	91	17	and	and	CCONJ
ajssms-504	91	18	earnings	earning	NOUN
ajssms-504	91	19	for	for	ADP
ajssms-504	91	20	the	the	DET
ajssms-504	91	21	periods	period	NOUN
ajssms-504	91	22	before	before	ADV
ajssms-504	91	23	and	and	CCONJ
ajssms-504	91	24	after	after	ADP
ajssms-504	91	25	the	the	DET
ajssms-504	91	26	adoption	adoption	NOUN
ajssms-504	91	27	of	of	ADP
ajssms-504	91	28	ifrsamong	ifrsamong	ADJ
ajssms-504	91	29	european	european	ADJ
ajssms-504	91	30	banks	bank	NOUN
ajssms-504	91	31	.	.	PUNCT
ajssms-504	92	1	the	the	DET
ajssms-504	92	2	findings	finding	NOUN
ajssms-504	92	3	provided	provide	VERB
ajssms-504	92	4	that	that	SCONJ
ajssms-504	92	5	,	,	PUNCT
ajssms-504	92	6	book	book	NOUN
ajssms-504	92	7	value	value	NOUN
ajssms-504	92	8	and	and	CCONJ
ajssms-504	92	9	earnings	earning	NOUN
ajssms-504	92	10	to	to	PART
ajssms-504	92	11	be	be	AUX
ajssms-504	92	12	more	more	ADV
ajssms-504	92	13	informative	informative	ADJ
ajssms-504	92	14	after	after	ADP
ajssms-504	92	15	the	the	DET
ajssms-504	92	16	post	post	NOUN
ajssms-504	92	17	-	-	NOUN
ajssms-504	92	18	adoption	adoption	NOUN
ajssms-504	92	19	of	of	ADP
ajssms-504	92	20	ifrs	ifrs	PROPN
ajssms-504	92	21	.	.	PUNCT
ajssms-504	93	1	also	also	ADV
ajssms-504	93	2	,	,	PUNCT
ajssms-504	93	3	palea	palea	NOUN
ajssms-504	93	4	(	(	PUNCT
ajssms-504	93	5	2014	2014	NUM
ajssms-504	93	6	)	)	PUNCT
ajssms-504	93	7	examined	examine	VERB
ajssms-504	93	8	the	the	DET
ajssms-504	93	9	value	value	NOUN
ajssms-504	93	10	relevance	relevance	NOUN
ajssms-504	93	11	of	of	ADP
ajssms-504	93	12	different	different	ADJ
ajssms-504	93	13	financial	financial	ADJ
ajssms-504	93	14	statements	statement	NOUN
ajssms-504	93	15	in	in	ADP
ajssms-504	93	16	italian	italian	ADJ
ajssms-504	93	17	firms	firm	NOUN
ajssms-504	93	18	under	under	ADP
ajssms-504	93	19	gaap	gaap	PROPN
ajssms-504	93	20	and	and	CCONJ
ajssms-504	93	21	ifrs	ifrs	PROPN
ajssms-504	93	22	.	.	PUNCT
ajssms-504	94	1	the	the	DET
ajssms-504	94	2	report	report	NOUN
ajssms-504	94	3	of	of	ADP
ajssms-504	94	4	their	their	PRON
ajssms-504	94	5	study	study	NOUN
ajssms-504	94	6	showed	show	VERB
ajssms-504	94	7	that	that	SCONJ
ajssms-504	94	8	separate	separate	ADJ
ajssms-504	94	9	financial	financial	ADJ
ajssms-504	94	10	reports	report	NOUN
ajssms-504	94	11	were	be	AUX
ajssms-504	94	12	value	value	NOUN
ajssms-504	94	13	relevant	relevant	ADJ
ajssms-504	94	14	because	because	SCONJ
ajssms-504	94	15	they	they	PRON
ajssms-504	94	16	both	both	PRON
ajssms-504	94	17	provided	provide	VERB
ajssms-504	94	18	useful	useful	ADJ
ajssms-504	94	19	information	information	NOUN
ajssms-504	94	20	to	to	ADP
ajssms-504	94	21	the	the	DET
ajssms-504	94	22	capital	capital	NOUN
ajssms-504	94	23	market	market	NOUN
ajssms-504	94	24	.	.	PUNCT
ajssms-504	95	1	contrary	contrary	ADJ
ajssms-504	95	2	to	to	ADP
ajssms-504	95	3	expectations	expectation	NOUN
ajssms-504	95	4	,	,	PUNCT
ajssms-504	95	5	the	the	DET
ajssms-504	95	6	findings	finding	NOUN
ajssms-504	95	7	indicated	indicate	VERB
ajssms-504	95	8	that	that	SCONJ
ajssms-504	95	9	reporting	report	VERB
ajssms-504	95	10	under	under	ADP
ajssms-504	95	11	ifrs	ifrs	PROPN
ajssms-504	95	12	to	to	PART
ajssms-504	95	13	have	have	VERB
ajssms-504	95	14	less	less	ADJ
ajssms-504	95	15	incremental	incremental	ADJ
ajssms-504	95	16	information	information	NOUN
ajssms-504	95	17	content	content	NOUN
ajssms-504	95	18	than	than	ADP
ajssms-504	95	19	italian	italian	ADJ
ajssms-504	95	20	gaap	gaap	NOUN
ajssms-504	95	21	.	.	PUNCT
ajssms-504	96	1	using	use	VERB
ajssms-504	96	2	bursa	bursa	PROPN
ajssms-504	96	3	malaysia	malaysia	PROPN
ajssms-504	96	4	,	,	PUNCT
ajssms-504	96	5	kwong	kwong	PROPN
ajssms-504	96	6	(	(	PUNCT
ajssms-504	96	7	2010	2010	NUM
ajssms-504	96	8	)	)	PUNCT
ajssms-504	96	9	examined	examine	VERB
ajssms-504	96	10	preand	preand	NOUN
ajssms-504	96	11	post	post	NOUN
ajssms-504	96	12	-	-	NOUN
ajssms-504	96	13	adoption	adoption	NOUN
ajssms-504	96	14	of	of	ADP
ajssms-504	96	15	ifrs	ifrs	PROPN
ajssms-504	96	16	for	for	ADP
ajssms-504	96	17	the	the	DET
ajssms-504	96	18	period	period	NOUN
ajssms-504	96	19	of	of	ADP
ajssms-504	96	20	1993	1993	NUM
ajssms-504	96	21	to	to	ADP
ajssms-504	96	22	2007	2007	NUM
ajssms-504	96	23	using	use	VERB
ajssms-504	96	24	the	the	DET
ajssms-504	96	25	balance	balance	NOUN
ajssms-504	96	26	sheet	sheet	NOUN
ajssms-504	96	27	and	and	CCONJ
ajssms-504	96	28	income	income	NOUN
ajssms-504	96	29	statements	statement	NOUN
ajssms-504	96	30	.	.	PUNCT
ajssms-504	97	1	overall	overall	ADJ
ajssms-504	97	2	,	,	PUNCT
ajssms-504	97	3	ifrs	ifrs	PROPN
ajssms-504	97	4	was	be	AUX
ajssms-504	97	5	more	more	ADJ
ajssms-504	97	6	value	value	NOUN
ajssms-504	97	7	relevant	relevant	ADJ
ajssms-504	97	8	than	than	ADP
ajssms-504	97	9	gaap	gaap	NOUN
ajssms-504	97	10	for	for	ADP
ajssms-504	97	11	investors‟	investors‟	NUM
ajssms-504	97	12	decision	decision	NOUN
ajssms-504	97	13	-	-	PUNCT
ajssms-504	97	14	making	making	NOUN
ajssms-504	97	15	and	and	CCONJ
ajssms-504	97	16	book	book	NOUN
ajssms-504	97	17	value	value	NOUN
ajssms-504	97	18	,	,	PUNCT
ajssms-504	97	19	and	and	CCONJ
ajssms-504	97	20	earnings	earning	NOUN
ajssms-504	97	21	were	be	AUX
ajssms-504	97	22	significantly	significantly	ADV
ajssms-504	97	23	valued	value	VERB
ajssms-504	97	24	relevant	relevant	ADJ
ajssms-504	97	25	in	in	ADP
ajssms-504	97	26	the	the	DET
ajssms-504	97	27	old	old	ADJ
ajssms-504	97	28	regime	regime	NOUN
ajssms-504	97	29	which	which	PRON
ajssms-504	97	30	is	be	AUX
ajssms-504	97	31	consistent	consistent	ADJ
ajssms-504	97	32	with	with	ADP
ajssms-504	97	33	kadri	kadri	PROPN
ajssms-504	97	34	et	et	PROPN
ajssms-504	97	35	al	al	PROPN
ajssms-504	97	36	.	.	PROPN
ajssms-504	98	1	(	(	PUNCT
ajssms-504	98	2	2009	2009	NUM
ajssms-504	98	3	)	)	PUNCT
ajssms-504	98	4	.	.	PUNCT
ajssms-504	99	1	in	in	ADP
ajssms-504	99	2	contrast	contrast	NOUN
ajssms-504	99	3	,	,	PUNCT
ajssms-504	99	4	kwong	kwong	PROPN
ajssms-504	99	5	(	(	PUNCT
ajssms-504	99	6	2010	2010	NUM
ajssms-504	99	7	)	)	PUNCT
ajssms-504	99	8	found	find	VERB
ajssms-504	99	9	that	that	SCONJ
ajssms-504	99	10	earnings	earning	NOUN
ajssms-504	99	11	had	have	VERB
ajssms-504	99	12	greater	great	ADJ
ajssms-504	99	13	value	value	NOUN
ajssms-504	99	14	relevance	relevance	NOUN
ajssms-504	99	15	under	under	ADP
ajssms-504	99	16	ifrs	ifrs	NOUN
ajssms-504	99	17	than	than	ADP
ajssms-504	99	18	book	book	NOUN
ajssms-504	99	19	value	value	NOUN
ajssms-504	99	20	under	under	ADP
ajssms-504	99	21	bursa	bursa	PROPN
ajssms-504	99	22	malaysia	malaysia	PROPN
ajssms-504	99	23	.	.	PUNCT
ajssms-504	100	1	prather	prather	PROPN
ajssms-504	100	2	-	-	PUNCT
ajssms-504	100	3	kinsey	kinsey	PROPN
ajssms-504	100	4	(	(	PUNCT
ajssms-504	100	5	2006	2006	NUM
ajssms-504	100	6	)	)	PUNCT
ajssms-504	100	7	measured	measure	VERB
ajssms-504	100	8	two	two	NUM
ajssms-504	100	9	different	different	ADJ
ajssms-504	100	10	capital	capital	NOUN
ajssms-504	100	11	markets	market	NOUN
ajssms-504	100	12	using	use	VERB
ajssms-504	100	13	earnings	earning	NOUN
ajssms-504	100	14	announcement	announcement	NOUN
ajssms-504	100	15	(	(	PUNCT
ajssms-504	100	16	johannesburg	johannesburg	PROPN
ajssms-504	100	17	stock	stock	PROPN
ajssms-504	100	18	exchange	exchange	PROPN
ajssms-504	100	19	(	(	PUNCT
ajssms-504	100	20	jse	jse	PROPN
ajssms-504	100	21	)	)	PUNCT
ajssms-504	100	22	,	,	PUNCT
ajssms-504	100	23	south	south	PROPN
ajssms-504	100	24	africa	africa	PROPN
ajssms-504	100	25	&	&	CCONJ
ajssms-504	100	26	bolsa	bolsa	VERB
ajssms-504	100	27	mexicana	mexicana	PROPN
ajssms-504	100	28	de	de	PROPN
ajssms-504	100	29	valores	valores	PROPN
ajssms-504	100	30	(	(	PUNCT
ajssms-504	100	31	bmv	bmv	NOUN
ajssms-504	100	32	)	)	PUNCT
ajssms-504	100	33	stock	stock	NOUN
ajssms-504	100	34	,	,	PUNCT
ajssms-504	100	35	mexico	mexico	PROPN
ajssms-504	100	36	)	)	PUNCT
ajssms-504	100	37	,	,	PUNCT
ajssms-504	100	38	testing	test	VERB
ajssms-504	100	39	the	the	DET
ajssms-504	100	40	association	association	NOUN
ajssms-504	100	41	between	between	ADP
ajssms-504	100	42	book	book	NOUN
ajssms-504	100	43	value	value	NOUN
ajssms-504	100	44	and	and	CCONJ
ajssms-504	100	45	earnings	earning	NOUN
ajssms-504	100	46	with	with	ADP
ajssms-504	100	47	firm	firm	ADJ
ajssms-504	100	48	market	market	NOUN
ajssms-504	100	49	value	value	NOUN
ajssms-504	100	50	.	.	PUNCT
ajssms-504	101	1	he	he	PRON
ajssms-504	101	2	reports	report	VERB
ajssms-504	101	3	that	that	SCONJ
ajssms-504	101	4	book	book	NOUN
ajssms-504	101	5	values	value	NOUN
ajssms-504	101	6	were	be	AUX
ajssms-504	101	7	value	value	NOUN
ajssms-504	101	8	relevant	relevant	ADJ
ajssms-504	101	9	in	in	ADP
ajssms-504	101	10	both	both	DET
ajssms-504	101	11	markets	market	NOUN
ajssms-504	101	12	,	,	PUNCT
ajssms-504	101	13	with	with	ADP
ajssms-504	101	14	the	the	DET
ajssms-504	101	15	significant	significant	ADJ
ajssms-504	101	16	positive	positive	ADJ
ajssms-504	101	17	association	association	NOUN
ajssms-504	101	18	between	between	ADP
ajssms-504	101	19	earnings	earning	NOUN
ajssms-504	101	20	or	or	CCONJ
ajssms-504	101	21	equity	equity	NOUN
ajssms-504	101	22	values	value	NOUN
ajssms-504	101	23	and	and	CCONJ
ajssms-504	101	24	market	market	NOUN
ajssms-504	101	25	value	value	NOUN
ajssms-504	101	26	in	in	ADP
ajssms-504	101	27	the	the	DET
ajssms-504	101	28	published	publish	VERB
ajssms-504	101	29	financial	financial	ADJ
ajssms-504	101	30	statements	statement	NOUN
ajssms-504	101	31	in	in	ADP
ajssms-504	101	32	the	the	DET
ajssms-504	101	33	two	two	NUM
ajssms-504	101	34	markets	market	NOUN
ajssms-504	101	35	.	.	PUNCT
ajssms-504	102	1	there	there	PRON
ajssms-504	102	2	was	be	VERB
ajssms-504	102	3	also	also	ADV
ajssms-504	102	4	immediate	immediate	ADJ
ajssms-504	102	5	significant	significant	ADJ
ajssms-504	102	6	increase	increase	NOUN
ajssms-504	102	7	in	in	ADP
ajssms-504	102	8	earnings	earning	NOUN
ajssms-504	102	9	announcements	announcement	NOUN
ajssms-504	102	10	in	in	ADP
ajssms-504	102	11	the	the	DET
ajssms-504	102	12	jse	jse	PROPN
ajssms-504	102	13	.	.	PUNCT
ajssms-504	103	1	khanagha	khanagha	PROPN
ajssms-504	103	2	(	(	PUNCT
ajssms-504	103	3	2011	2011	NUM
ajssms-504	103	4	)	)	PUNCT
ajssms-504	103	5	adopted	adopt	VERB
ajssms-504	103	6	two	two	NUM
ajssms-504	103	7	periods	period	NOUN
ajssms-504	103	8	of	of	ADP
ajssms-504	103	9	accounting	accounting	NOUN
ajssms-504	103	10	information	information	NOUN
ajssms-504	103	11	using	use	VERB
ajssms-504	103	12	samples	sample	NOUN
ajssms-504	103	13	of	of	ADP
ajssms-504	103	14	the	the	DET
ajssms-504	103	15	adx	adx	NOUN
ajssms-504	103	16	under	under	ADP
ajssms-504	103	17	preand	preand	NOUN
ajssms-504	103	18	post	post	ADJ
ajssms-504	103	19	-	-	ADJ
ajssms-504	103	20	ifrs	ifrs	ADJ
ajssms-504	103	21	adoption	adoption	NOUN
ajssms-504	103	22	to	to	PART
ajssms-504	103	23	determine	determine	VERB
ajssms-504	103	24	the	the	DET
ajssms-504	103	25	value	value	NOUN
ajssms-504	103	26	relevance	relevance	NOUN
ajssms-504	103	27	of	of	ADP
ajssms-504	103	28	accounting	accounting	NOUN
ajssms-504	103	29	variables	variable	NOUN
ajssms-504	103	30	.	.	PUNCT
ajssms-504	104	1	two	two	NUM
ajssms-504	104	2	empirical	empirical	ADJ
ajssms-504	104	3	(	(	PUNCT
ajssms-504	104	4	models	model	NOUN
ajssms-504	104	5	)	)	PUNCT
ajssms-504	104	6	approaches	approach	NOUN
ajssms-504	104	7	were	be	AUX
ajssms-504	104	8	employed	employ	VERB
ajssms-504	104	9	for	for	ADP
ajssms-504	104	10	the	the	DET
ajssms-504	104	11	study	study	NOUN
ajssms-504	104	12	portfolio	portfolio	NOUN
ajssms-504	104	13	:	:	PUNCT
ajssms-504	104	14	return	return	VERB
ajssms-504	104	15	approach	approach	NOUN
ajssms-504	104	16	and	and	CCONJ
ajssms-504	104	17	regression	regression	NOUN
ajssms-504	104	18	-	-	PUNCT
ajssms-504	104	19	variations	variation	NOUN
ajssms-504	104	20	approach	approach	NOUN
ajssms-504	104	21	.	.	PUNCT
ajssms-504	105	1	the	the	DET
ajssms-504	105	2	assumption	assumption	NOUN
ajssms-504	105	3	of	of	ADP
ajssms-504	105	4	the	the	DET
ajssms-504	105	5	adoption	adoption	NOUN
ajssms-504	105	6	of	of	ADP
ajssms-504	105	7	the	the	DET
ajssms-504	105	8	two	two	NUM
ajssms-504	105	9	methods	method	NOUN
ajssms-504	105	10	is	be	AUX
ajssms-504	105	11	that	that	SCONJ
ajssms-504	105	12	they	they	PRON
ajssms-504	105	13	will	will	AUX
ajssms-504	105	14	offer	offer	VERB
ajssms-504	105	15	different	different	ADJ
ajssms-504	105	16	viewpoints	viewpoint	NOUN
ajssms-504	105	17	on	on	ADP
ajssms-504	105	18	the	the	DET
ajssms-504	105	19	issue	issue	NOUN
ajssms-504	105	20	of	of	ADP
ajssms-504	105	21	value	value	NOUN
ajssms-504	105	22	relevance	relevance	NOUN
ajssms-504	105	23	of	of	ADP
ajssms-504	105	24	accounting	account	VERB
ajssms-504	105	25	information	information	NOUN
ajssms-504	105	26	in	in	ADP
ajssms-504	105	27	the	the	DET
ajssms-504	105	28	adx	adx	NOUN
ajssms-504	105	29	.	.	PUNCT
ajssms-504	106	1	the	the	DET
ajssms-504	106	2	study	study	NOUN
ajssms-504	106	3	adopted	adopt	VERB
ajssms-504	106	4	17	17	NUM
ajssms-504	106	5	entities	entity	NOUN
ajssms-504	106	6	that	that	PRON
ajssms-504	106	7	are	be	AUX
ajssms-504	106	8	listed	list	VERB
ajssms-504	106	9	on	on	ADP
ajssms-504	106	10	the	the	DET
ajssms-504	106	11	adx	adx	NOUN
ajssms-504	106	12	for	for	ADP
ajssms-504	106	13	the	the	DET
ajssms-504	106	14	samples	sample	NOUN
ajssms-504	106	15	of	of	ADP
ajssms-504	106	16	the	the	DET
ajssms-504	106	17	survey	survey	NOUN
ajssms-504	106	18	periods	period	NOUN
ajssms-504	106	19	of	of	ADP
ajssms-504	106	20	2001	2001	NUM
ajssms-504	106	21	-	-	SYM
ajssms-504	106	22	2008	2008	NUM
ajssms-504	106	23	with	with	ADP
ajssms-504	106	24	136	136	NUM
ajssms-504	106	25	firm	firm	ADJ
ajssms-504	106	26	-	-	PUNCT
ajssms-504	106	27	year	year	NOUN
ajssms-504	106	28	observations	observation	NOUN
ajssms-504	106	29	for	for	ADP
ajssms-504	106	30	eight	eight	NUM
ajssms-504	106	31	years	year	NOUN
ajssms-504	106	32	using	use	VERB
ajssms-504	106	33	regression	regression	NOUN
ajssms-504	106	34	-	-	PUNCT
ajssms-504	106	35	variation	variation	NOUN
ajssms-504	106	36	approach	approach	NOUN
ajssms-504	106	37	;	;	PUNCT
ajssms-504	106	38	while	while	SCONJ
ajssms-504	106	39	the	the	DET
ajssms-504	106	40	portfolio	portfolio	NOUN
ajssms-504	106	41	approach	approach	NOUN
ajssms-504	106	42	employed	employ	VERB
ajssms-504	106	43	119	119	NUM
ajssms-504	106	44	firm	firm	ADJ
ajssms-504	106	45	-	-	PUNCT
ajssms-504	106	46	year	year	NOUN
ajssms-504	106	47	observations	observation	NOUN
ajssms-504	106	48	for	for	ADP
ajssms-504	106	49	seven	seven	NUM
ajssms-504	106	50	years	year	NOUN
ajssms-504	106	51	.	.	PUNCT
ajssms-504	107	1	the	the	DET
ajssms-504	107	2	results	result	NOUN
ajssms-504	107	3	obtained	obtain	VERB
ajssms-504	107	4	from	from	ADP
ajssms-504	107	5	the	the	DET
ajssms-504	107	6	two	two	NUM
ajssms-504	107	7	methods	method	NOUN
ajssms-504	107	8	provide	provide	VERB
ajssms-504	107	9	evidence	evidence	NOUN
ajssms-504	107	10	that	that	SCONJ
ajssms-504	107	11	the	the	DET
ajssms-504	107	12	portfolio	portfolio	NOUN
ajssms-504	107	13	approach	approach	NOUN
ajssms-504	107	14	has	have	AUX
ajssms-504	107	15	more	more	ADJ
ajssms-504	107	16	information	information	NOUN
ajssms-504	107	17	content	content	NOUN
ajssms-504	107	18	under	under	ADP
ajssms-504	107	19	the	the	DET
ajssms-504	107	20	adx	adx	PROPN
ajssms-504	107	21	capital	capital	NOUN
ajssms-504	107	22	market	market	NOUN
ajssms-504	107	23	before	before	ADP
ajssms-504	107	24	adoption	adoption	NOUN
ajssms-504	107	25	.	.	PUNCT
ajssms-504	108	1	similarly	similarly	ADV
ajssms-504	108	2	,	,	PUNCT
ajssms-504	108	3	a	a	DET
ajssms-504	108	4	decline	decline	NOUN
ajssms-504	108	5	in	in	ADP
ajssms-504	108	6	value	value	NOUN
ajssms-504	108	7	relevance	relevance	NOUN
ajssms-504	108	8	of	of	ADP
ajssms-504	108	9	accounting	accounting	NOUN
ajssms-504	108	10	measures	measure	NOUN
ajssms-504	108	11	after	after	ADP
ajssms-504	108	12	the	the	DET
ajssms-504	108	13	adoption	adoption	NOUN
ajssms-504	108	14	of	of	ADP
ajssms-504	108	15	ifrs	ifrs	PROPN
ajssms-504	108	16	was	be	AUX
ajssms-504	108	17	noticed	notice	VERB
ajssms-504	108	18	when	when	SCONJ
ajssms-504	108	19	the	the	DET
ajssms-504	108	20	two	two	NUM
ajssms-504	108	21	approaches	approach	NOUN
ajssms-504	108	22	were	be	AUX
ajssms-504	108	23	combined	combine	VERB
ajssms-504	108	24	.	.	PUNCT
ajssms-504	109	1	this	this	DET
ajssms-504	109	2	combined	combine	VERB
ajssms-504	109	3	results	result	NOUN
ajssms-504	109	4	showed	show	VERB
ajssms-504	109	5	that	that	SCONJ
ajssms-504	109	6	there	there	PRON
ajssms-504	109	7	was	be	VERB
ajssms-504	109	8	no	no	DET
ajssms-504	109	9	improvement	improvement	NOUN
ajssms-504	109	10	on	on	ADP
ajssms-504	109	11	value	value	NOUN
ajssms-504	109	12	relevance	relevance	NOUN
ajssms-504	109	13	after	after	ADP
ajssms-504	109	14	the	the	DET
ajssms-504	109	15	enactment	enactment	NOUN
ajssms-504	109	16	of	of	ADP
ajssms-504	109	17	the	the	DET
ajssms-504	109	18	ifrs	ifrs	PROPN
ajssms-504	109	19	.	.	PUNCT
ajssms-504	110	1	this	this	PRON
ajssms-504	110	2	concurs	concur	VERB
ajssms-504	110	3	with	with	ADP
ajssms-504	110	4	francis	francis	PROPN
ajssms-504	110	5	and	and	CCONJ
ajssms-504	110	6	schipper	schipper	PROPN
ajssms-504	110	7	(	(	PUNCT
ajssms-504	110	8	1999	1999	NUM
ajssms-504	110	9	)	)	PUNCT
ajssms-504	110	10	that	that	PRON
ajssms-504	110	11	portfolio	portfolio	NOUN
ajssms-504	110	12	approach	approach	NOUN
ajssms-504	110	13	measures	measure	VERB
ajssms-504	110	14	relevance	relevance	NOUN
ajssms-504	110	15	more	more	ADJ
ajssms-504	110	16	than	than	ADP
ajssms-504	110	17	the	the	DET
ajssms-504	110	18	explained	explain	VERB
ajssms-504	110	19	variation	variation	NOUN
ajssms-504	110	20	test	test	NOUN
ajssms-504	110	21	.	.	PUNCT
ajssms-504	111	1	several	several	ADJ
ajssms-504	111	2	studies	study	NOUN
ajssms-504	111	3	on	on	ADP
ajssms-504	111	4	the	the	DET
ajssms-504	111	5	value	value	NOUN
ajssms-504	111	6	relevance	relevance	NOUN
ajssms-504	111	7	of	of	ADP
ajssms-504	111	8	accounting	accounting	NOUN
ajssms-504	111	9	information	information	NOUN
ajssms-504	111	10	were	be	AUX
ajssms-504	111	11	conducted	conduct	VERB
ajssms-504	111	12	in	in	ADP
ajssms-504	111	13	nigeria	nigeria	PROPN
ajssms-504	111	14	using	use	VERB
ajssms-504	111	15	different	different	ADJ
ajssms-504	111	16	perspectives	perspective	NOUN
ajssms-504	111	17	.	.	PUNCT
ajssms-504	112	1	mohammed	mohammed	PROPN
ajssms-504	112	2	and	and	CCONJ
ajssms-504	112	3	lode	lode	PROPN
ajssms-504	112	4	(	(	PUNCT
ajssms-504	112	5	2015	2015	NUM
ajssms-504	112	6	)	)	PUNCT
ajssms-504	112	7	analysed	analyse	VERB
ajssms-504	112	8	the	the	DET
ajssms-504	112	9	value	value	NOUN
ajssms-504	112	10	relevance	relevance	NOUN
ajssms-504	112	11	of	of	ADP
ajssms-504	112	12	assets	asset	NOUN
ajssms-504	112	13	and	and	CCONJ
ajssms-504	112	14	liabilities	liability	NOUN
ajssms-504	112	15	on	on	ADP
ajssms-504	112	16	explaining	explain	VERB
ajssms-504	112	17	the	the	DET
ajssms-504	112	18	market	market	NOUN
ajssms-504	112	19	value	value	NOUN
ajssms-504	112	20	in	in	ADP
ajssms-504	112	21	the	the	DET
ajssms-504	112	22	nigerian	nigerian	ADJ
ajssms-504	112	23	stock	stock	NOUN
ajssms-504	112	24	market	market	NOUN
ajssms-504	112	25	from	from	ADP
ajssms-504	112	26	2009	2009	NUM
ajssms-504	112	27	to	to	ADP
ajssms-504	112	28	2013(five	2013(five	NUM
ajssms-504	112	29	years	year	NOUN
ajssms-504	112	30	)	)	PUNCT
ajssms-504	112	31	for	for	ADP
ajssms-504	112	32	the	the	DET
ajssms-504	112	33	pre	pre	ADJ
ajssms-504	112	34	-	-	ADJ
ajssms-504	112	35	and	and	CCONJ
ajssms-504	112	36	post	post	ADJ
ajssms-504	112	37	-	-	NOUN
ajssms-504	112	38	adoption	adoption	NOUN
ajssms-504	112	39	of	of	ADP
ajssms-504	112	40	ifrs	ifrs	PROPN
ajssms-504	112	41	.	.	PUNCT
ajssms-504	113	1	the	the	DET
ajssms-504	113	2	report	report	NOUN
ajssms-504	113	3	of	of	ADP
ajssms-504	113	4	the	the	DET
ajssms-504	113	5	study	study	NOUN
ajssms-504	113	6	provides	provide	VERB
ajssms-504	113	7	evidence	evidence	NOUN
ajssms-504	113	8	of	of	ADP
ajssms-504	113	9	an	an	DET
ajssms-504	113	10	increase	increase	NOUN
ajssms-504	113	11	in	in	ADP
ajssms-504	113	12	value	value	NOUN
ajssms-504	113	13	relevance	relevance	NOUN
ajssms-504	113	14	of	of	ADP
ajssms-504	113	15	accounting	account	VERB
ajssms-504	113	16	information	information	NOUN
ajssms-504	113	17	after	after	ADP
ajssms-504	113	18	the	the	DET
ajssms-504	113	19	adoption	adoption	NOUN
ajssms-504	113	20	of	of	ADP
ajssms-504	113	21	ifrs	ifrs	PROPN
ajssms-504	113	22	.	.	PUNCT
ajssms-504	114	1	similarly	similarly	ADV
ajssms-504	114	2	,	,	PUNCT
ajssms-504	114	3	omokhudu	omokhudu	PROPN
ajssms-504	114	4	and	and	CCONJ
ajssms-504	114	5	ibadin	ibadin	PROPN
ajssms-504	114	6	(	(	PUNCT
ajssms-504	114	7	2015	2015	NUM
ajssms-504	114	8	)	)	PUNCT
ajssms-504	114	9	study	study	NOUN
ajssms-504	114	10	was	be	AUX
ajssms-504	114	11	related	relate	VERB
ajssms-504	114	12	to	to	ADP
ajssms-504	114	13	earnings	earning	NOUN
ajssms-504	114	14	,	,	PUNCT
ajssms-504	114	15	cash	cash	NOUN
ajssms-504	114	16	flows	flow	NOUN
ajssms-504	114	17	and	and	CCONJ
ajssms-504	114	18	dividend	dividend	VERB
ajssms-504	114	19	from	from	ADP
ajssms-504	114	20	1994	1994	NUM
ajssms-504	114	21	to	to	ADP
ajssms-504	114	22	2013(ten	2013(ten	NUM
ajssms-504	114	23	years	year	NOUN
ajssms-504	114	24	)	)	PUNCT
ajssms-504	114	25	.	.	PUNCT
ajssms-504	115	1	the	the	DET
ajssms-504	115	2	findings	finding	NOUN
ajssms-504	115	3	show	show	VERB
ajssms-504	115	4	that	that	SCONJ
ajssms-504	115	5	earnings	earning	NOUN
ajssms-504	115	6	,	,	PUNCT
ajssms-504	115	7	cash	cash	NOUN
ajssms-504	115	8	flows	flow	NOUN
ajssms-504	115	9	,	,	PUNCT
ajssms-504	115	10	and	and	CCONJ
ajssms-504	115	11	dividend	dividend	NOUN
ajssms-504	115	12	were	be	AUX
ajssms-504	115	13	significantly	significantly	ADV
ajssms-504	115	14	associated	associate	VERB
ajssms-504	115	15	with	with	ADP
ajssms-504	115	16	stock	stock	NOUN
ajssms-504	115	17	prices	price	NOUN
ajssms-504	115	18	,	,	PUNCT
ajssms-504	115	19	but	but	CCONJ
ajssms-504	115	20	found	find	VERB
ajssms-504	115	21	book	book	NOUN
ajssms-504	115	22	value	value	NOUN
ajssms-504	115	23	not	not	PART
ajssms-504	115	24	to	to	PART
ajssms-504	115	25	be	be	AUX
ajssms-504	115	26	statistically	statistically	ADV
ajssms-504	115	27	significant	significant	ADJ
ajssms-504	115	28	.	.	PUNCT
ajssms-504	116	1	furthermore	furthermore	ADV
ajssms-504	116	2	,	,	PUNCT
ajssms-504	116	3	the	the	DET
ajssms-504	116	4	study	study	NOUN
ajssms-504	116	5	of	of	ADP
ajssms-504	116	6	uthman	uthman	PROPN
ajssms-504	116	7	and	and	CCONJ
ajssms-504	116	8	abdul	abdul	PROPN
ajssms-504	116	9	-	-	PUNCT
ajssms-504	116	10	baki	baki	PROPN
ajssms-504	116	11	(	(	PUNCT
ajssms-504	116	12	2014	2014	NUM
ajssms-504	116	13	)	)	PUNCT
ajssms-504	116	14	related	relate	VERB
ajssms-504	116	15	to	to	ADP
ajssms-504	116	16	the	the	DET
ajssms-504	116	17	extent	extent	NOUN
ajssms-504	116	18	of	of	ADP
ajssms-504	116	19	finance	finance	NOUN
ajssms-504	116	20	theory	theory	NOUN
ajssms-504	116	21	on	on	ADP
ajssms-504	116	22	the	the	DET
ajssms-504	116	23	timing	timing	NOUN
ajssms-504	116	24	of	of	ADP
ajssms-504	116	25	information	information	NOUN
ajssms-504	116	26	among	among	ADP
ajssms-504	116	27	nigerian	nigerian	ADJ
ajssms-504	116	28	firms	firm	NOUN
ajssms-504	116	29	.	.	PUNCT
ajssms-504	117	1	the	the	DET
ajssms-504	117	2	study	study	NOUN
ajssms-504	117	3	measured	measure	VERB
ajssms-504	117	4	ifrs	ifrs	PROPN
ajssms-504	117	5	disclosure	disclosure	NOUN
ajssms-504	117	6	and	and	CCONJ
ajssms-504	117	7	fair	fair	ADJ
ajssms-504	117	8	value	value	NOUN
ajssms-504	117	9	valuation	valuation	NOUN
ajssms-504	117	10	of	of	ADP
ajssms-504	117	11	economic	economic	ADJ
ajssms-504	117	12	events	event	NOUN
ajssms-504	117	13	.	.	PUNCT
ajssms-504	118	1	the	the	DET
ajssms-504	118	2	study	study	NOUN
ajssms-504	118	3	findings	finding	NOUN
ajssms-504	118	4	revealed	reveal	VERB
ajssms-504	118	5	that	that	SCONJ
ajssms-504	118	6	there	there	PRON
ajssms-504	118	7	is	be	VERB
ajssms-504	118	8	a	a	DET
ajssms-504	118	9	significant	significant	ADJ
ajssms-504	118	10	relationship	relationship	NOUN
ajssms-504	118	11	between	between	ADP
ajssms-504	118	12	ifrs	ifrs	PROPN
ajssms-504	118	13	and	and	CCONJ
ajssms-504	118	14	finance	finance	NOUN
ajssms-504	118	15	measurement	measurement	NOUN
ajssms-504	118	16	of	of	ADP
ajssms-504	118	17	information	information	NOUN
ajssms-504	118	18	.	.	PUNCT
ajssms-504	119	1	they	they	PRON
ajssms-504	119	2	conclude	conclude	VERB
ajssms-504	119	3	that	that	SCONJ
ajssms-504	119	4	ifrs	ifrs	PROPN
ajssms-504	119	5	enhanced	enhance	VERB
ajssms-504	119	6	value	value	NOUN
ajssms-504	119	7	relevance	relevance	NOUN
ajssms-504	119	8	of	of	ADP
ajssms-504	119	9	accounting	account	VERB
ajssms-504	119	10	information	information	NOUN
ajssms-504	119	11	in	in	ADP
ajssms-504	119	12	nigeria	nigeria	PROPN
ajssms-504	119	13	.	.	PUNCT
ajssms-504	120	1	this	this	DET
ajssms-504	120	2	present	present	ADJ
ajssms-504	120	3	study	study	NOUN
ajssms-504	120	4	differs	differ	VERB
ajssms-504	120	5	with	with	ADP
ajssms-504	120	6	other	other	ADJ
ajssms-504	120	7	studies	study	NOUN
ajssms-504	120	8	in	in	ADP
ajssms-504	120	9	nigeria	nigeria	PROPN
ajssms-504	120	10	in	in	ADP
ajssms-504	120	11	the	the	DET
ajssms-504	120	12	sense	sense	NOUN
ajssms-504	120	13	that	that	SCONJ
ajssms-504	120	14	,	,	PUNCT
ajssms-504	120	15	they	they	PRON
ajssms-504	120	16	based	base	VERB
ajssms-504	120	17	their	their	PRON
ajssms-504	120	18	research	research	NOUN
ajssms-504	120	19	findings	finding	NOUN
ajssms-504	120	20	on	on	ADP
ajssms-504	120	21	the	the	DET
ajssms-504	120	22	book	book	NOUN
ajssms-504	120	23	value	value	NOUN
ajssms-504	120	24	,	,	PUNCT
ajssms-504	120	25	earnings	earning	NOUN
ajssms-504	120	26	,	,	PUNCT
ajssms-504	120	27	and	and	CCONJ
ajssms-504	120	28	cash	cash	NOUN
ajssms-504	120	29	flows	flow	NOUN
ajssms-504	120	30	.	.	PUNCT
ajssms-504	121	1	consequently	consequently	ADV
ajssms-504	121	2	,	,	PUNCT
ajssms-504	121	3	the	the	DET
ajssms-504	121	4	results	result	NOUN
ajssms-504	121	5	of	of	ADP
ajssms-504	121	6	the	the	DET
ajssms-504	121	7	survey	survey	NOUN
ajssms-504	121	8	were	be	AUX
ajssms-504	121	9	concluded	conclude	VERB
ajssms-504	121	10	base	base	NOUN
ajssms-504	121	11	on	on	ADP
ajssms-504	121	12	the	the	DET
ajssms-504	121	13	adjusted	adjust	VERB
ajssms-504	121	14	r	r	NOUN
ajssms-504	121	15	2	2	NUM
ajssms-504	121	16	,	,	PUNCT
ajssms-504	121	17	consistent	consistent	ADJ
ajssms-504	121	18	with	with	ADP
ajssms-504	121	19	(	(	PUNCT
ajssms-504	121	20	ball	ball	NOUN
ajssms-504	121	21	et	et	NOUN
ajssms-504	121	22	al	al	PROPN
ajssms-504	121	23	.	.	PROPN
ajssms-504	121	24	,	,	PUNCT
ajssms-504	121	25	2000	2000	NUM
ajssms-504	121	26	;	;	PUNCT
ajssms-504	121	27	graham	graham	PROPN
ajssms-504	121	28	et	et	PROPN
ajssms-504	121	29	al	al	PROPN
ajssms-504	121	30	.	.	PROPN
ajssms-504	121	31	,	,	PUNCT
ajssms-504	121	32	2000	2000	NUM
ajssms-504	121	33	)	)	PUNCT
ajssms-504	121	34	.	.	PUNCT
ajssms-504	122	1	even	even	ADV
ajssms-504	122	2	though	though	SCONJ
ajssms-504	122	3	mohammed	mohammed	PROPN
ajssms-504	122	4	and	and	CCONJ
ajssms-504	122	5	lode	lode	PROPN
ajssms-504	122	6	(	(	PUNCT
ajssms-504	122	7	2015	2015	NUM
ajssms-504	122	8	)	)	PUNCT
ajssms-504	122	9	asian	asian	ADJ
ajssms-504	122	10	journal	journal	NOUN
ajssms-504	122	11	of	of	ADP
ajssms-504	122	12	social	social	ADJ
ajssms-504	122	13	sciences	sciences	PROPN
ajssms-504	122	14	and	and	CCONJ
ajssms-504	122	15	management	management	NOUN
ajssms-504	122	16	studies	study	NOUN
ajssms-504	122	17	,	,	PUNCT
ajssms-504	122	18	2017	2017	NUM
ajssms-504	122	19	,	,	PUNCT
ajssms-504	122	20	4(1	4(1	NOUN
ajssms-504	122	21	):	):	PUNCT
ajssms-504	122	22	1	1	NUM
ajssms-504	122	23	-	-	SYM
ajssms-504	122	24	9	9	NUM
ajssms-504	122	25	4	4	NUM
ajssms-504	122	26	conducted	conduct	VERB
ajssms-504	122	27	a	a	DET
ajssms-504	122	28	study	study	NOUN
ajssms-504	122	29	on	on	ADP
ajssms-504	122	30	assets	asset	NOUN
ajssms-504	122	31	and	and	CCONJ
ajssms-504	122	32	liabilities	liability	NOUN
ajssms-504	122	33	in	in	ADP
ajssms-504	122	34	nigeria	nigeria	PROPN
ajssms-504	122	35	,	,	PUNCT
ajssms-504	122	36	and	and	CCONJ
ajssms-504	122	37	measured	measure	VERB
ajssms-504	122	38	value	value	NOUN
ajssms-504	122	39	relevance	relevance	NOUN
ajssms-504	122	40	based	base	VERB
ajssms-504	122	41	on	on	ADP
ajssms-504	122	42	the	the	DET
ajssms-504	122	43	adjusted	adjust	VERB
ajssms-504	122	44	r	r	NOUN
ajssms-504	122	45	2	2	NUM
ajssms-504	122	46	.	.	PUNCT
ajssms-504	123	1	this	this	DET
ajssms-504	123	2	study	study	NOUN
ajssms-504	123	3	uses	use	VERB
ajssms-504	123	4	selected	select	VERB
ajssms-504	123	5	assets	asset	NOUN
ajssms-504	123	6	and	and	CCONJ
ajssms-504	123	7	liabilities	liability	NOUN
ajssms-504	123	8	that	that	PRON
ajssms-504	123	9	uses	use	VERB
ajssms-504	123	10	adjusted	adjust	VERB
ajssms-504	123	11	r	r	NOUN
ajssms-504	123	12	2	2	NUM
ajssms-504	123	13	for	for	ADP
ajssms-504	123	14	the	the	DET
ajssms-504	123	15	value	value	NOUN
ajssms-504	123	16	relevance	relevance	NOUN
ajssms-504	123	17	with	with	ADP
ajssms-504	123	18	an	an	DET
ajssms-504	123	19	additional	additional	ADJ
ajssms-504	123	20	test	test	NOUN
ajssms-504	123	21	from	from	ADP
ajssms-504	123	22	1	1	NUM
ajssms-504	123	23	cramer	cramer	X
ajssms-504	123	24	(	(	PUNCT
ajssms-504	123	25	1987	1987	NUM
ajssms-504	123	26	)	)	PUNCT
ajssms-504	123	27	statistics	statistic	NOUN
ajssms-504	123	28	to	to	PART
ajssms-504	123	29	determine	determine	VERB
ajssms-504	123	30	the	the	DET
ajssms-504	123	31	explanatory	explanatory	ADJ
ajssms-504	123	32	power	power	NOUN
ajssms-504	123	33	and	and	CCONJ
ajssms-504	123	34	significant	significant	ADJ
ajssms-504	123	35	statistics	statistic	NOUN
ajssms-504	123	36	of	of	ADP
ajssms-504	123	37	the	the	DET
ajssms-504	123	38	adjusted	adjust	VERB
ajssms-504	123	39	r	r	NOUN
ajssms-504	123	40	2	2	NUM
ajssms-504	123	41	.	.	PUNCT
ajssms-504	124	1	3	3	X
ajssms-504	124	2	.	.	X
ajssms-504	124	3	data	datum	NOUN
ajssms-504	124	4	and	and	CCONJ
ajssms-504	124	5	methodology	methodology	NOUN
ajssms-504	124	6	3.1	3.1	NUM
ajssms-504	124	7	.	.	PUNCT
ajssms-504	125	1	sample	sample	NOUN
ajssms-504	125	2	description	description	NOUN
ajssms-504	125	3	to	to	PART
ajssms-504	125	4	determine	determine	VERB
ajssms-504	125	5	the	the	DET
ajssms-504	125	6	value	value	NOUN
ajssms-504	125	7	relevance	relevance	NOUN
ajssms-504	125	8	of	of	ADP
ajssms-504	125	9	accounting	accounting	NOUN
ajssms-504	125	10	information	information	NOUN
ajssms-504	126	1	,	,	PUNCT
ajssms-504	126	2	the	the	DET
ajssms-504	126	3	study	study	NOUN
ajssms-504	126	4	generates	generate	VERB
ajssms-504	126	5	data	datum	NOUN
ajssms-504	126	6	derived	derive	VERB
ajssms-504	126	7	from	from	ADP
ajssms-504	126	8	2009	2009	NUM
ajssms-504	126	9	to	to	ADP
ajssms-504	126	10	2013	2013	NUM
ajssms-504	126	11	from	from	ADP
ajssms-504	126	12	nigerian	nigerian	ADJ
ajssms-504	126	13	listed	list	VERB
ajssms-504	126	14	firms	firm	NOUN
ajssms-504	126	15	.	.	PUNCT
ajssms-504	127	1	the	the	DET
ajssms-504	127	2	periods	period	NOUN
ajssms-504	127	3	were	be	AUX
ajssms-504	127	4	petitioned	petition	VERB
ajssms-504	127	5	into	into	ADP
ajssms-504	127	6	two	two	NUM
ajssms-504	127	7	as	as	ADP
ajssms-504	127	8	pre	pre	ADJ
ajssms-504	127	9	-	-	ADJ
ajssms-504	127	10	ifrs(2009	ifrs(2009	ADJ
ajssms-504	127	11	-	-	NOUN
ajssms-504	127	12	2011	2011	NUM
ajssms-504	127	13	)	)	PUNCT
ajssms-504	127	14	and	and	CCONJ
ajssms-504	127	15	post	post	ADJ
ajssms-504	127	16	-	-	ADJ
ajssms-504	127	17	ifrs	ifrs	ADJ
ajssms-504	127	18	adoption	adoption	NOUN
ajssms-504	127	19	(	(	PUNCT
ajssms-504	127	20	2012	2012	NUM
ajssms-504	127	21	-	-	SYM
ajssms-504	127	22	2013	2013	NUM
ajssms-504	127	23	)	)	PUNCT
ajssms-504	127	24	to	to	PART
ajssms-504	127	25	observe	observe	VERB
ajssms-504	127	26	whether	whether	SCONJ
ajssms-504	127	27	there	there	PRON
ajssms-504	127	28	is	be	VERB
ajssms-504	127	29	an	an	DET
ajssms-504	127	30	increase	increase	NOUN
ajssms-504	127	31	in	in	ADP
ajssms-504	127	32	value	value	NOUN
ajssms-504	127	33	relevance	relevance	NOUN
ajssms-504	127	34	of	of	ADP
ajssms-504	127	35	accounting	accounting	NOUN
ajssms-504	127	36	information	information	NOUN
ajssms-504	127	37	.	.	PUNCT
ajssms-504	128	1	two	two	NUM
ajssms-504	128	2	sources	source	NOUN
ajssms-504	128	3	for	for	ADP
ajssms-504	128	4	data	datum	NOUN
ajssms-504	128	5	collection	collection	NOUN
ajssms-504	128	6	were	be	AUX
ajssms-504	128	7	used	use	VERB
ajssms-504	128	8	,	,	PUNCT
ajssms-504	128	9	first	first	ADV
ajssms-504	128	10	for	for	SCONJ
ajssms-504	128	11	non	non	ADJ
ajssms-504	128	12	-	-	ADJ
ajssms-504	128	13	financial	financial	ADJ
ajssms-504	128	14	firms	firm	NOUN
ajssms-504	128	15	data	datum	NOUN
ajssms-504	128	16	was	be	AUX
ajssms-504	128	17	collected	collect	VERB
ajssms-504	128	18	from	from	ADP
ajssms-504	128	19	thomson	thomson	PROPN
ajssms-504	128	20	reuters	reuters	PROPN
ajssms-504	128	21	datastream	datastream	ADJ
ajssms-504	128	22	and	and	CCONJ
ajssms-504	128	23	secondly	secondly	ADV
ajssms-504	128	24	,	,	PUNCT
ajssms-504	128	25	financial	financial	ADJ
ajssms-504	128	26	firms	firm	NOUN
ajssms-504	128	27	data	datum	NOUN
ajssms-504	128	28	was	be	AUX
ajssms-504	128	29	collected	collect	VERB
ajssms-504	128	30	from	from	ADP
ajssms-504	128	31	bankscope	bankscope	NOUN
ajssms-504	128	32	data	datum	NOUN
ajssms-504	128	33	stream	stream	NOUN
ajssms-504	128	34	.	.	PUNCT
ajssms-504	129	1	all	all	DET
ajssms-504	129	2	companies	company	NOUN
ajssms-504	129	3	that	that	PRON
ajssms-504	129	4	have	have	AUX
ajssms-504	129	5	been	be	AUX
ajssms-504	129	6	reporting	report	VERB
ajssms-504	129	7	ifrs	ifrs	PROPN
ajssms-504	129	8	in	in	ADP
ajssms-504	129	9	nigeria	nigeria	PROPN
ajssms-504	129	10	and	and	CCONJ
ajssms-504	129	11	listed	list	VERB
ajssms-504	129	12	in	in	ADP
ajssms-504	129	13	the	the	DET
ajssms-504	129	14	nigerian	nigerian	ADJ
ajssms-504	129	15	stock	stock	NOUN
ajssms-504	129	16	market	market	NOUN
ajssms-504	129	17	were	be	AUX
ajssms-504	129	18	hand	hand	NOUN
ajssms-504	129	19	picked	pick	VERB
ajssms-504	129	20	for	for	ADP
ajssms-504	129	21	the	the	DET
ajssms-504	129	22	study	study	NOUN
ajssms-504	129	23	.	.	PUNCT
ajssms-504	130	1	table	table	NOUN
ajssms-504	130	2	1	1	NUM
ajssms-504	130	3	has	have	VERB
ajssms-504	130	4	the	the	DET
ajssms-504	130	5	number	number	NOUN
ajssms-504	130	6	of	of	ADP
ajssms-504	130	7	samples	sample	NOUN
ajssms-504	130	8	for	for	ADP
ajssms-504	130	9	the	the	PRON
ajssms-504	130	10	for	for	ADP
ajssms-504	130	11	the	the	DET
ajssms-504	130	12	study	study	NOUN
ajssms-504	130	13	.	.	PUNCT
ajssms-504	131	1	the	the	DET
ajssms-504	131	2	first	first	ADJ
ajssms-504	131	3	column	column	NOUN
ajssms-504	131	4	(	(	PUNCT
ajssms-504	131	5	column	column	NOUN
ajssms-504	131	6	1	1	NUM
ajssms-504	131	7	)	)	PUNCT
ajssms-504	131	8	presents	present	VERB
ajssms-504	131	9	cross	cross	ADJ
ajssms-504	131	10	-	-	ADJ
ajssms-504	131	11	sectional	sectional	ADJ
ajssms-504	131	12	years	year	NOUN
ajssms-504	131	13	employed	employ	VERB
ajssms-504	131	14	for	for	ADP
ajssms-504	131	15	the	the	DET
ajssms-504	131	16	survey	survey	NOUN
ajssms-504	131	17	,	,	PUNCT
ajssms-504	131	18	with	with	ADP
ajssms-504	131	19	126	126	NUM
ajssms-504	131	20	samples	sample	NOUN
ajssms-504	131	21	.	.	PUNCT
ajssms-504	132	1	the	the	DET
ajssms-504	132	2	second	second	ADJ
ajssms-504	132	3	column	column	NOUN
ajssms-504	132	4	(	(	PUNCT
ajssms-504	132	5	column	column	NOUN
ajssms-504	132	6	2	2	NUM
ajssms-504	132	7	)	)	PUNCT
ajssms-504	132	8	is	be	AUX
ajssms-504	132	9	the	the	DET
ajssms-504	132	10	number	number	NOUN
ajssms-504	132	11	of	of	ADP
ajssms-504	132	12	observation	observation	NOUN
ajssms-504	132	13	of	of	ADP
ajssms-504	132	14	630	630	NUM
ajssms-504	132	15	,	,	PUNCT
ajssms-504	132	16	378	378	NUM
ajssms-504	132	17	and	and	CCONJ
ajssms-504	132	18	273	273	NUM
ajssms-504	132	19	-	-	PUNCT
ajssms-504	132	20	year	year	NOUN
ajssms-504	132	21	observations	observation	NOUN
ajssms-504	132	22	for	for	ADP
ajssms-504	132	23	pooled	pool	VERB
ajssms-504	132	24	samples	sample	NOUN
ajssms-504	132	25	,	,	PUNCT
ajssms-504	132	26	pre	pre	ADJ
ajssms-504	132	27	-	-	ADJ
ajssms-504	132	28	and	and	CCONJ
ajssms-504	132	29	post	post	ADJ
ajssms-504	132	30	-	-	NOUN
ajssms-504	132	31	adoption	adoption	NOUN
ajssms-504	132	32	respectively	respectively	ADV
ajssms-504	132	33	.	.	PUNCT
ajssms-504	133	1	the	the	DET
ajssms-504	133	2	third	third	ADJ
ajssms-504	133	3	column	column	NOUN
ajssms-504	133	4	(	(	PUNCT
ajssms-504	133	5	column	column	NOUN
ajssms-504	133	6	3	3	NUM
ajssms-504	133	7	)	)	PUNCT
ajssms-504	133	8	is	be	AUX
ajssms-504	133	9	the	the	DET
ajssms-504	133	10	samples	sample	NOUN
ajssms-504	133	11	for	for	ADP
ajssms-504	133	12	the	the	DET
ajssms-504	133	13	non	non	ADJ
ajssms-504	133	14	-	-	ADJ
ajssms-504	133	15	financial	financial	ADJ
ajssms-504	133	16	firms	firm	NOUN
ajssms-504	133	17	present	present	VERB
ajssms-504	133	18	70	70	NUM
ajssms-504	133	19	companies	company	NOUN
ajssms-504	133	20	for	for	ADP
ajssms-504	133	21	pooled	pool	VERB
ajssms-504	133	22	,	,	PUNCT
ajssms-504	133	23	pre	pre	ADJ
ajssms-504	133	24	-	-	ADJ
ajssms-504	133	25	and	and	CCONJ
ajssms-504	133	26	post	post	NOUN
ajssms-504	133	27	-	-	NOUN
ajssms-504	133	28	adoption	adoption	NOUN
ajssms-504	133	29	.	.	PUNCT
ajssms-504	134	1	the	the	DET
ajssms-504	134	2	fourth	fourth	ADJ
ajssms-504	134	3	column(column	column(column	PROPN
ajssms-504	134	4	4	4	NUM
ajssms-504	134	5	)	)	PUNCT
ajssms-504	134	6	is	be	AUX
ajssms-504	134	7	the	the	DET
ajssms-504	134	8	350	350	NUM
ajssms-504	134	9	observation	observation	NOUN
ajssms-504	134	10	for	for	ADP
ajssms-504	134	11	pooled	pool	VERB
ajssms-504	134	12	data	datum	NOUN
ajssms-504	134	13	and	and	CCONJ
ajssms-504	134	14	210	210	NUM
ajssms-504	134	15	and	and	CCONJ
ajssms-504	134	16	140	140	NUM
ajssms-504	134	17	for	for	ADP
ajssms-504	134	18	the	the	DET
ajssms-504	134	19	pre	pre	ADJ
ajssms-504	134	20	-	-	ADJ
ajssms-504	134	21	and	and	CCONJ
ajssms-504	134	22	post	post	ADJ
ajssms-504	134	23	-	-	NOUN
ajssms-504	134	24	adoption	adoption	NOUN
ajssms-504	134	25	of	of	ADP
ajssms-504	134	26	ifrs	ifrs	PROPN
ajssms-504	134	27	respectively	respectively	ADV
ajssms-504	134	28	.	.	PUNCT
ajssms-504	135	1	the	the	DET
ajssms-504	135	2	fifth	fifth	ADJ
ajssms-504	135	3	column(column	column(column	PROPN
ajssms-504	135	4	5	5	NUM
ajssms-504	135	5	)	)	PUNCT
ajssms-504	135	6	is	be	AUX
ajssms-504	135	7	the	the	DET
ajssms-504	135	8	sample	sample	NOUN
ajssms-504	135	9	of	of	ADP
ajssms-504	135	10	financial	financial	ADJ
ajssms-504	135	11	firms	firm	NOUN
ajssms-504	135	12	in	in	ADP
ajssms-504	135	13	the	the	DET
ajssms-504	135	14	study	study	NOUN
ajssms-504	135	15	that	that	SCONJ
ajssms-504	135	16	56	56	NUM
ajssms-504	135	17	for	for	ADP
ajssms-504	135	18	pooled	pool	VERB
ajssms-504	135	19	and	and	CCONJ
ajssms-504	135	20	preand	preand	VERB
ajssms-504	135	21	post	post	ADJ
ajssms-504	135	22	-	-	NOUN
ajssms-504	135	23	adoption	adoption	NOUN
ajssms-504	135	24	of	of	ADP
ajssms-504	135	25	ifrs	ifrs	PROPN
ajssms-504	135	26	.	.	PUNCT
ajssms-504	136	1	last	last	ADJ
ajssms-504	136	2	is	be	AUX
ajssms-504	136	3	six	six	NUM
ajssms-504	136	4	column(column	column(column	PROPN
ajssms-504	136	5	6	6	NUM
ajssms-504	136	6	)	)	PUNCT
ajssms-504	136	7	that	that	PRON
ajssms-504	136	8	has	have	VERB
ajssms-504	136	9	an	an	DET
ajssms-504	136	10	observation	observation	NOUN
ajssms-504	136	11	of	of	ADP
ajssms-504	136	12	280	280	NUM
ajssms-504	136	13	,	,	PUNCT
ajssms-504	136	14	16	16	NUM
ajssms-504	136	15	and	and	CCONJ
ajssms-504	136	16	112	112	NUM
ajssms-504	136	17	for	for	ADP
ajssms-504	136	18	the	the	DET
ajssms-504	136	19	pooled	pooled	ADJ
ajssms-504	136	20	,	,	PUNCT
ajssms-504	136	21	pre	pre	ADJ
ajssms-504	136	22	-	-	ADJ
ajssms-504	136	23	and	and	CCONJ
ajssms-504	136	24	post	post	ADJ
ajssms-504	136	25	-	-	NOUN
ajssms-504	136	26	adoption	adoption	NOUN
ajssms-504	136	27	of	of	ADP
ajssms-504	136	28	ifrs	ifrs	PROPN
ajssms-504	136	29	.	.	PUNCT
ajssms-504	137	1	table-1	table-1	NUM
ajssms-504	137	2	.	.	PUNCT
ajssms-504	137	3	number	number	NOUN
ajssms-504	137	4	of	of	ADP
ajssms-504	137	5	firms	firm	NOUN
ajssms-504	137	6	2009	2009	NUM
ajssms-504	137	7	-	-	SYM
ajssms-504	137	8	2013	2013	NUM
ajssms-504	137	9	year	year	NOUN
ajssms-504	137	10	column1	column1	NOUN
ajssms-504	137	11	samples	sample	NOUN
ajssms-504	137	12	column2	column2	NOUN
ajssms-504	137	13	observ	observ	PROPN
ajssms-504	137	14	column	column	NOUN
ajssms-504	137	15	3	3	NUM
ajssms-504	137	16	non	non	ADJ
ajssms-504	137	17	-	-	ADJ
ajssms-504	137	18	financials	financial	NOUN
ajssms-504	137	19	column	column	NOUN
ajssms-504	137	20	4	4	NUM
ajssms-504	137	21	observ	observ	NOUN
ajssms-504	137	22	column	column	NOUN
ajssms-504	137	23	5	5	NUM
ajssms-504	137	24	financials	financial	NOUN
ajssms-504	137	25	column	column	NOUN
ajssms-504	137	26	6	6	NUM
ajssms-504	137	27	observation	observation	NOUN
ajssms-504	137	28	pooled	pool	VERB
ajssms-504	137	29	samples	sample	NOUN
ajssms-504	137	30	2009	2009	NUM
ajssms-504	137	31	-	-	SYM
ajssms-504	137	32	2013	2013	NUM
ajssms-504	137	33	2009	2009	NUM
ajssms-504	137	34	-	-	SYM
ajssms-504	137	35	2013	2013	NUM
ajssms-504	137	36	126	126	NUM
ajssms-504	137	37	630	630	NUM
ajssms-504	137	38	70	70	NUM
ajssms-504	137	39	350	350	NUM
ajssms-504	137	40	56	56	NUM
ajssms-504	137	41	280	280	NUM
ajssms-504	137	42	pre	pre	ADJ
ajssms-504	137	43	-	-	ADJ
ajssms-504	137	44	ifrs	ifrs	ADJ
ajssms-504	137	45	2009	2009	NUM
ajssms-504	137	46	-	-	SYM
ajssms-504	137	47	2011	2011	NUM
ajssms-504	137	48	2009	2009	NUM
ajssms-504	137	49	126	126	NUM
ajssms-504	137	50	378	378	NUM
ajssms-504	137	51	70	70	NUM
ajssms-504	137	52	210	210	NUM
ajssms-504	137	53	56	56	NUM
ajssms-504	137	54	168	168	NUM
ajssms-504	137	55	2010	2010	NUM
ajssms-504	137	56	126	126	NUM
ajssms-504	137	57	378	378	NUM
ajssms-504	137	58	2011	2011	NUM
ajssms-504	137	59	126	126	NUM
ajssms-504	137	60	378	378	NUM
ajssms-504	137	61	post	post	ADJ
ajssms-504	137	62	-	-	ADJ
ajssms-504	137	63	ifrs	ifrs	ADJ
ajssms-504	137	64	2012	2012	NUM
ajssms-504	137	65	-	-	SYM
ajssms-504	137	66	2013	2013	NUM
ajssms-504	137	67	2012	2012	NUM
ajssms-504	137	68	126	126	NUM
ajssms-504	137	69	252	252	NUM
ajssms-504	137	70	70	70	NUM
ajssms-504	137	71	140	140	NUM
ajssms-504	137	72	56	56	NUM
ajssms-504	137	73	112	112	NUM
ajssms-504	137	74	2013	2013	NUM
ajssms-504	137	75	126	126	NUM
ajssms-504	137	76	252	252	NUM
ajssms-504	137	77	source	source	NOUN
ajssms-504	137	78	:	:	PUNCT
ajssms-504	137	79	nse	nse	NOUN
ajssms-504	137	80	2013	2013	NUM
ajssms-504	137	81	3.2	3.2	NUM
ajssms-504	137	82	.	.	PUNCT
ajssms-504	138	1	methodology	methodology	NOUN
ajssms-504	138	2	and	and	CCONJ
ajssms-504	138	3	models	model	NOUN
ajssms-504	138	4	most	most	ADV
ajssms-504	138	5	often	often	ADV
ajssms-504	138	6	value	value	VERB
ajssms-504	138	7	relevance	relevance	NOUN
ajssms-504	138	8	models	model	NOUN
ajssms-504	138	9	are	be	AUX
ajssms-504	138	10	measured	measure	VERB
ajssms-504	138	11	by	by	ADP
ajssms-504	138	12	regressing	regress	VERB
ajssms-504	138	13	stock	stock	NOUN
ajssms-504	138	14	prices	price	NOUN
ajssms-504	138	15	and	and	CCONJ
ajssms-504	138	16	accounting	accounting	NOUN
ajssms-504	138	17	disclosures	disclosure	NOUN
ajssms-504	138	18	(	(	PUNCT
ajssms-504	138	19	liu	liu	PROPN
ajssms-504	138	20	et	et	PROPN
ajssms-504	138	21	al	al	PROPN
ajssms-504	138	22	.	.	PROPN
ajssms-504	138	23	,	,	PUNCT
ajssms-504	138	24	2012	2012	NUM
ajssms-504	138	25	)	)	PUNCT
ajssms-504	138	26	.	.	PUNCT
ajssms-504	139	1	according	accord	VERB
ajssms-504	139	2	to	to	ADP
ajssms-504	139	3	lang	lang	PROPN
ajssms-504	139	4	et	et	PROPN
ajssms-504	139	5	al	al	PROPN
ajssms-504	139	6	.	.	PROPN
ajssms-504	140	1	(	(	PUNCT
ajssms-504	140	2	2006	2006	NUM
ajssms-504	140	3	)	)	PUNCT
ajssms-504	140	4	accounting	accounting	NOUN
ajssms-504	140	5	data	datum	NOUN
ajssms-504	140	6	are	be	AUX
ajssms-504	140	7	expected	expect	VERB
ajssms-504	140	8	to	to	PART
ajssms-504	140	9	be	be	AUX
ajssms-504	140	10	more	more	ADV
ajssms-504	140	11	useful	useful	ADJ
ajssms-504	140	12	if	if	SCONJ
ajssms-504	140	13	they	they	PRON
ajssms-504	140	14	show	show	VERB
ajssms-504	140	15	a	a	DET
ajssms-504	140	16	higher	high	ADJ
ajssms-504	140	17	association	association	NOUN
ajssms-504	140	18	with	with	ADP
ajssms-504	140	19	market	market	NOUN
ajssms-504	140	20	value	value	NOUN
ajssms-504	140	21	.	.	PUNCT
ajssms-504	141	1	the	the	DET
ajssms-504	141	2	stock	stock	NOUN
ajssms-504	141	3	price	price	NOUN
ajssms-504	141	4	is	be	AUX
ajssms-504	141	5	collected	collect	VERB
ajssms-504	141	6	three	three	NUM
ajssms-504	141	7	(	(	PUNCT
ajssms-504	141	8	3	3	NUM
ajssms-504	141	9	)	)	PUNCT
ajssms-504	141	10	months	month	NOUN
ajssms-504	141	11	after	after	ADP
ajssms-504	141	12	the	the	DET
ajssms-504	141	13	end	end	NOUN
ajssms-504	141	14	of	of	ADP
ajssms-504	141	15	fiscal	fiscal	ADJ
ajssms-504	141	16	year	year	NOUN
ajssms-504	141	17	as	as	ADP
ajssms-504	141	18	the	the	DET
ajssms-504	141	19	required	require	VERB
ajssms-504	141	20	by	by	ADP
ajssms-504	141	21	the	the	DET
ajssms-504	141	22	nse	nse	NOUN
ajssms-504	141	23	for	for	ADP
ajssms-504	141	24	announcement	announcement	NOUN
ajssms-504	141	25	date	date	NOUN
ajssms-504	141	26	.	.	PUNCT
ajssms-504	142	1	a	a	DET
ajssms-504	142	2	test	test	NOUN
ajssms-504	142	3	for	for	ADP
ajssms-504	142	4	value	value	NOUN
ajssms-504	142	5	relevance	relevance	NOUN
ajssms-504	142	6	for	for	ADP
ajssms-504	142	7	the	the	DET
ajssms-504	142	8	two	two	NUM
ajssms-504	142	9	the	the	DET
ajssms-504	142	10	period	period	NOUN
ajssms-504	142	11	is	be	AUX
ajssms-504	142	12	conducted	conduct	VERB
ajssms-504	142	13	with	with	ADP
ajssms-504	142	14	the	the	DET
ajssms-504	142	15	r	r	NOUN
ajssms-504	142	16	2	2	NUM
ajssms-504	142	17	as	as	ADP
ajssms-504	142	18	in	in	ADP
ajssms-504	142	19	the	the	DET
ajssms-504	142	20	equation	equation	NOUN
ajssms-504	142	21	1a	1a	NOUN
ajssms-504	142	22	using	use	VERB
ajssms-504	142	23	ohlson	ohlson	NOUN
ajssms-504	142	24	(	(	PUNCT
ajssms-504	142	25	1995	1995	NUM
ajssms-504	142	26	)	)	PUNCT
ajssms-504	142	27	model	model	NOUN
ajssms-504	142	28	.	.	PUNCT
ajssms-504	143	1	price	price	NOUN
ajssms-504	143	2	model	model	NOUN
ajssms-504	143	3	is	be	AUX
ajssms-504	143	4	reported	report	VERB
ajssms-504	143	5	to	to	PART
ajssms-504	143	6	have	have	VERB
ajssms-504	143	7	more	more	ADJ
ajssms-504	143	8	advantages	advantage	NOUN
ajssms-504	143	9	over	over	ADP
ajssms-504	143	10	return	return	NOUN
ajssms-504	143	11	models	model	NOUN
ajssms-504	143	12	because	because	SCONJ
ajssms-504	143	13	the	the	DET
ajssms-504	143	14	model	model	NOUN
ajssms-504	143	15	anticipate	anticipate	VERB
ajssms-504	143	16	accounting	accounting	NOUN
ajssms-504	143	17	earnings	earning	NOUN
ajssms-504	143	18	components	component	NOUN
ajssms-504	143	19	and	and	CCONJ
ajssms-504	143	20	at	at	ADP
ajssms-504	143	21	the	the	DET
ajssms-504	143	22	beginning	beginning	NOUN
ajssms-504	143	23	of	of	ADP
ajssms-504	143	24	stock	stock	NOUN
ajssms-504	143	25	price	price	NOUN
ajssms-504	143	26	all	all	PRON
ajssms-504	143	27	anticipated	anticipate	VERB
ajssms-504	143	28	are	be	AUX
ajssms-504	143	29	incorporated	incorporate	VERB
ajssms-504	143	30	(	(	PUNCT
ajssms-504	143	31	chen	chen	PROPN
ajssms-504	143	32	et	et	PROPN
ajssms-504	143	33	al	al	PROPN
ajssms-504	143	34	.	.	PROPN
ajssms-504	143	35	,	,	PUNCT
ajssms-504	143	36	2001	2001	NUM
ajssms-504	143	37	)	)	PUNCT
ajssms-504	143	38	.	.	PUNCT
ajssms-504	144	1	in	in	ADP
ajssms-504	144	2	contrast	contrast	NOUN
ajssms-504	144	3	,	,	PUNCT
ajssms-504	144	4	kothari	kothari	PROPN
ajssms-504	144	5	and	and	CCONJ
ajssms-504	144	6	zimmerman	zimmerman	PROPN
ajssms-504	144	7	(	(	PUNCT
ajssms-504	144	8	1995	1995	NUM
ajssms-504	144	9	)	)	PUNCT
ajssms-504	144	10	stated	state	VERB
ajssms-504	144	11	that	that	SCONJ
ajssms-504	144	12	price	price	NOUN
ajssms-504	144	13	model	model	NOUN
ajssms-504	144	14	produces	produce	VERB
ajssms-504	144	15	unbiased	unbiased	ADJ
ajssms-504	144	16	coefficients	coefficient	NOUN
ajssms-504	144	17	in	in	ADP
ajssms-504	144	18	earnings	earning	NOUN
ajssms-504	144	19	because	because	SCONJ
ajssms-504	144	20	prices	price	NOUN
ajssms-504	144	21	reveal	reveal	VERB
ajssms-504	144	22	total	total	ADJ
ajssms-504	144	23	earnings	earning	NOUN
ajssms-504	144	24	information	information	NOUN
ajssms-504	144	25	effect	effect	NOUN
ajssms-504	144	26	.	.	PUNCT
ajssms-504	145	1	the	the	DET
ajssms-504	145	2	significant	significant	ADJ
ajssms-504	145	3	test	test	NOUN
ajssms-504	145	4	to	to	PART
ajssms-504	145	5	compare	compare	VERB
ajssms-504	145	6	the	the	DET
ajssms-504	145	7	differences	difference	NOUN
ajssms-504	145	8	between	between	ADP
ajssms-504	145	9	r	r	NOUN
ajssms-504	145	10	2	2	NUM
ajssms-504	145	11	of	of	ADP
ajssms-504	145	12	the	the	DET
ajssms-504	145	13	two	two	NUM
ajssms-504	145	14	periods	period	NOUN
ajssms-504	145	15	was	be	AUX
ajssms-504	145	16	done	do	VERB
ajssms-504	145	17	with	with	ADP
ajssms-504	145	18	2	2	NUM
ajssms-504	145	19	cramer	cramer	X
ajssms-504	145	20	(	(	PUNCT
ajssms-504	145	21	1987	1987	NUM
ajssms-504	145	22	)	)	PUNCT
ajssms-504	145	23	then	then	ADV
ajssms-504	145	24	the	the	DET
ajssms-504	145	25	test	test	NOUN
ajssms-504	145	26	of	of	ADP
ajssms-504	145	27	value	value	NOUN
ajssms-504	145	28	relevance	relevance	NOUN
ajssms-504	145	29	is	be	AUX
ajssms-504	145	30	conducted	conduct	VERB
ajssms-504	145	31	with	with	ADP
ajssms-504	145	32	the	the	DET
ajssms-504	145	33	r2	r2	NOUN
ajssms-504	145	34	from	from	ADP
ajssms-504	145	35	eq	eq	PROPN
ajssms-504	145	36	.	.	PUNCT
ajssms-504	146	1	(	(	PUNCT
ajssms-504	146	2	1	1	X
ajssms-504	146	3	)	)	PUNCT
ajssms-504	146	4	based	base	VERB
ajssms-504	146	5	on	on	ADP
ajssms-504	146	6	ohlson	ohlson	NOUN
ajssms-504	146	7	(	(	PUNCT
ajssms-504	146	8	1995	1995	NUM
ajssms-504	146	9	)	)	PUNCT
ajssms-504	146	10	framework	framework	NOUN
ajssms-504	146	11	.	.	PUNCT
ajssms-504	147	1	r2	r2	NOUN
ajssms-504	147	2	of	of	ADP
ajssms-504	147	3	two	two	NUM
ajssms-504	147	4	consecutive	consecutive	ADJ
ajssms-504	147	5	periods	period	NOUN
ajssms-504	147	6	are	be	AUX
ajssms-504	147	7	then	then	ADV
ajssms-504	147	8	compared	compare	VERB
ajssms-504	147	9	with	with	ADP
ajssms-504	147	10	cramer	cramer	PROPN
ajssms-504	147	11	(	(	PUNCT
ajssms-504	147	12	1987	1987	NUM
ajssms-504	147	13	)	)	PUNCT
ajssms-504	147	14	.	.	PUNCT
ajssms-504	148	1	1a	1a	NOUN
ajssms-504	148	2	and	and	CCONJ
ajssms-504	148	3	1b	1b	NUM
ajssms-504	148	4	1c	1c	NUM
ajssms-504	148	5	1d	1d	NUM
ajssms-504	148	6	1h	1h	NUM
ajssms-504	148	7	1i	1i	NOUN
ajssms-504	148	8	where	where	SCONJ
ajssms-504	148	9	=	=	PRON
ajssms-504	148	10	value	value	NOUN
ajssms-504	148	11	of	of	ADP
ajssms-504	148	12	the	the	DET
ajssms-504	148	13	firm	firm	NOUN
ajssms-504	148	14	.	.	PUNCT
ajssms-504	149	1	=	=	PUNCT
ajssms-504	149	2	current	current	ADJ
ajssms-504	149	3	assets	asset	NOUN
ajssms-504	149	4	for	for	ADP
ajssms-504	149	5	firm	firm	ADJ
ajssms-504	149	6	i	i	PRON
ajssms-504	149	7	at	at	ADP
ajssms-504	149	8	the	the	DET
ajssms-504	149	9	end	end	NOUN
ajssms-504	149	10	of	of	ADP
ajssms-504	149	11	year	year	NOUN
ajssms-504	149	12	t	t	NOUN
ajssms-504	149	13	=	=	PUNCT
ajssms-504	149	14	fixed	fix	VERB
ajssms-504	149	15	assets	asset	NOUN
ajssms-504	149	16	for	for	ADP
ajssms-504	149	17	firm	firm	ADJ
ajssms-504	149	18	i	i	PRON
ajssms-504	149	19	at	at	ADP
ajssms-504	149	20	the	the	DET
ajssms-504	149	21	end	end	NOUN
ajssms-504	149	22	of	of	ADP
ajssms-504	149	23	year	year	NOUN
ajssms-504	149	24	t	t	NOUN
ajssms-504	149	25	=	=	PUNCT
ajssms-504	149	26	current	current	ADJ
ajssms-504	149	27	liabilities	liability	NOUN
ajssms-504	149	28	for	for	ADP
ajssms-504	149	29	firm	firm	ADJ
ajssms-504	149	30	i	i	PRON
ajssms-504	149	31	at	at	ADP
ajssms-504	149	32	the	the	DET
ajssms-504	149	33	end	end	NOUN
ajssms-504	149	34	of	of	ADP
ajssms-504	149	35	year	year	NOUN
ajssms-504	149	36	t	t	PROPN
ajssms-504	149	37	=	=	SYM
ajssms-504	149	38	non	non	ADJ
ajssms-504	149	39	-	-	ADJ
ajssms-504	149	40	current	current	ADJ
ajssms-504	149	41	liabilities	liability	NOUN
ajssms-504	149	42	for	for	ADP
ajssms-504	149	43	firm	firm	ADJ
ajssms-504	149	44	i	i	PRON
ajssms-504	149	45	at	at	ADP
ajssms-504	149	46	the	the	DET
ajssms-504	149	47	end	end	NOUN
ajssms-504	149	48	of	of	ADP
ajssms-504	149	49	year	year	NOUN
ajssms-504	149	50	t	t	NOUN
ajssms-504	149	51	=	=	PUNCT
ajssms-504	149	52	audit	audit	NOUN
ajssms-504	149	53	as	as	ADP
ajssms-504	149	54	dummy	dummy	ADJ
ajssms-504	149	55	variable	variable	NOUN
ajssms-504	149	56	“	"	PUNCT
ajssms-504	149	57	1	1	NUM
ajssms-504	149	58	”	"	PUNCT
ajssms-504	149	59	for	for	ADP
ajssms-504	149	60	firms	firm	NOUN
ajssms-504	149	61	that	that	PRON
ajssms-504	149	62	uses	use	VERB
ajssms-504	149	63	audit	audit	NOUN
ajssms-504	149	64	„	„	PUNCT
ajssms-504	149	65	4	4	NUM
ajssms-504	149	66	”	"	PUNCT
ajssms-504	149	67	and	and	CCONJ
ajssms-504	149	68	„	„	PUNCT
ajssms-504	149	69	0‟	0‟	NOUN
ajssms-504	149	70	otherwise	otherwise	ADV
ajssms-504	149	71	.	.	PUNCT
ajssms-504	150	1	all	all	DET
ajssms-504	150	2	variables	variable	NOUN
ajssms-504	150	3	are	be	AUX
ajssms-504	150	4	deflated	deflate	VERB
ajssms-504	150	5	by	by	ADP
ajssms-504	150	6	the	the	DET
ajssms-504	150	7	total	total	ADJ
ajssms-504	150	8	number	number	NOUN
ajssms-504	150	9	of	of	ADP
ajssms-504	150	10	outstanding	outstanding	ADJ
ajssms-504	150	11	shares	share	NOUN
ajssms-504	150	12	1	1	NUM
ajssms-504	150	13	to	to	PART
ajssms-504	150	14	determine	determine	VERB
ajssms-504	150	15	the	the	DET
ajssms-504	150	16	statistical	statistical	ADJ
ajssms-504	150	17	significance	significance	NOUN
ajssms-504	150	18	of	of	ADP
ajssms-504	150	19	adjusted	adjusted	ADJ
ajssms-504	150	20	r2	r2	NOUN
ajssms-504	150	21	2	2	NUM
ajssms-504	150	22	statistical	statistical	ADJ
ajssms-504	150	23	comparisons	comparison	NOUN
ajssms-504	150	24	are	be	AUX
ajssms-504	150	25	based	base	VERB
ajssms-504	150	26	on	on	ADP
ajssms-504	150	27	the	the	DET
ajssms-504	150	28	expectation	expectation	NOUN
ajssms-504	150	29	and	and	CCONJ
ajssms-504	150	30	variance	variance	NOUN
ajssms-504	150	31	of	of	ADP
ajssms-504	150	32	r2	r2	PROPN
ajssms-504	150	33	as	as	SCONJ
ajssms-504	150	34	derived	derive	VERB
ajssms-504	150	35	in	in	ADP
ajssms-504	150	36	cramer	cramer	PROPN
ajssms-504	150	37	(	(	PUNCT
ajssms-504	150	38	1987	1987	NUM
ajssms-504	150	39	)	)	PUNCT
ajssms-504	150	40	.	.	PUNCT
ajssms-504	151	1	z	z	X
ajssms-504	151	2	-	-	PUNCT
ajssms-504	151	3	statistics	statistic	NOUN
ajssms-504	151	4	as	as	SCONJ
ajssms-504	151	5	follows	follow	VERB
ajssms-504	151	6	:	:	PUNCT
ajssms-504	151	7	√	√	NUM
ajssms-504	151	8	asian	asian	ADJ
ajssms-504	151	9	journal	journal	NOUN
ajssms-504	151	10	of	of	ADP
ajssms-504	151	11	social	social	ADJ
ajssms-504	151	12	sciences	sciences	PROPN
ajssms-504	151	13	and	and	CCONJ
ajssms-504	151	14	management	management	NOUN
ajssms-504	151	15	studies	study	NOUN
ajssms-504	151	16	,	,	PUNCT
ajssms-504	151	17	2017	2017	NUM
ajssms-504	151	18	,	,	PUNCT
ajssms-504	151	19	4(1	4(1	NOUN
ajssms-504	151	20	):	):	PUNCT
ajssms-504	151	21	1	1	NUM
ajssms-504	151	22	-	-	SYM
ajssms-504	151	23	9	9	NUM
ajssms-504	151	24	5	5	NUM
ajssms-504	151	25	4	4	NUM
ajssms-504	151	26	.	.	PUNCT
ajssms-504	152	1	discussion	discussion	NOUN
ajssms-504	152	2	of	of	ADP
ajssms-504	152	3	results	result	NOUN
ajssms-504	152	4	table	table	NOUN
ajssms-504	152	5	2	2	NUM
ajssms-504	152	6	provides	provide	VERB
ajssms-504	152	7	the	the	DET
ajssms-504	152	8	result	result	NOUN
ajssms-504	152	9	of	of	ADP
ajssms-504	152	10	yearly	yearly	ADJ
ajssms-504	152	11	cross	cross	ADJ
ajssms-504	152	12	-	-	ADJ
ajssms-504	152	13	sectional	sectional	ADJ
ajssms-504	152	14	regression	regression	NOUN
ajssms-504	152	15	data	datum	NOUN
ajssms-504	152	16	of	of	ADP
ajssms-504	152	17	model	model	NOUN
ajssms-504	152	18	1	1	NUM
ajssms-504	152	19	,	,	PUNCT
ajssms-504	152	20	of	of	ADP
ajssms-504	152	21	share	share	NOUN
ajssms-504	152	22	price	price	NOUN
ajssms-504	152	23	on	on	ADP
ajssms-504	152	24	current	current	ADJ
ajssms-504	152	25	assets	asset	NOUN
ajssms-504	152	26	,	,	PUNCT
ajssms-504	152	27	fixed	fix	VERB
ajssms-504	152	28	assets	asset	NOUN
ajssms-504	152	29	,	,	PUNCT
ajssms-504	152	30	current	current	ADJ
ajssms-504	152	31	liabilities	liability	NOUN
ajssms-504	152	32	and	and	CCONJ
ajssms-504	152	33	non	non	ADJ
ajssms-504	152	34	-	-	ADJ
ajssms-504	152	35	current	current	ADJ
ajssms-504	152	36	liabilities	liability	NOUN
ajssms-504	152	37	.	.	PUNCT
ajssms-504	153	1	ordinary	ordinary	ADJ
ajssms-504	153	2	least	least	ADJ
ajssms-504	153	3	square	square	ADJ
ajssms-504	153	4	(	(	PUNCT
ajssms-504	153	5	ols	ol	NOUN
ajssms-504	153	6	)	)	PUNCT
ajssms-504	153	7	estimation	estimation	NOUN
ajssms-504	153	8	that	that	PRON
ajssms-504	153	9	has	have	AUX
ajssms-504	153	10	commonly	commonly	ADV
ajssms-504	153	11	been	be	AUX
ajssms-504	153	12	used	use	VERB
ajssms-504	153	13	in	in	ADP
ajssms-504	153	14	value	value	NOUN
ajssms-504	153	15	relevance	relevance	NOUN
ajssms-504	153	16	studies	study	NOUN
ajssms-504	153	17	is	be	AUX
ajssms-504	153	18	employed	employ	VERB
ajssms-504	153	19	to	to	PART
ajssms-504	153	20	calculate	calculate	VERB
ajssms-504	153	21	the	the	DET
ajssms-504	153	22	coefficients	coefficient	NOUN
ajssms-504	153	23	estimates	estimate	NOUN
ajssms-504	153	24	.	.	PUNCT
ajssms-504	154	1	the	the	DET
ajssms-504	154	2	adjusted	adjust	VERB
ajssms-504	154	3	r	r	NOUN
ajssms-504	154	4	2	2	NUM
ajssms-504	154	5	in	in	ADP
ajssms-504	154	6	table	table	NOUN
ajssms-504	154	7	2	2	NUM
ajssms-504	154	8	range	range	NOUN
ajssms-504	154	9	from	from	ADP
ajssms-504	154	10	16.19	16.19	NUM
ajssms-504	154	11	%	%	NOUN
ajssms-504	154	12	in	in	ADP
ajssms-504	154	13	2011	2011	NUM
ajssms-504	154	14	to	to	ADP
ajssms-504	154	15	22.48	22.48	NUM
ajssms-504	154	16	%	%	NOUN
ajssms-504	154	17	in	in	ADP
ajssms-504	154	18	2012	2012	NUM
ajssms-504	154	19	with	with	ADP
ajssms-504	154	20	an	an	DET
ajssms-504	154	21	average	average	ADJ
ajssms-504	154	22	mean	mean	NOUN
ajssms-504	154	23	of	of	ADP
ajssms-504	154	24	21	21	NUM
ajssms-504	154	25	%	%	NOUN
ajssms-504	154	26	.	.	PUNCT
ajssms-504	155	1	the	the	DET
ajssms-504	155	2	coefficients	coefficient	NOUN
ajssms-504	155	3	of	of	ADP
ajssms-504	155	4	ca	ca	PROPN
ajssms-504	155	5	,	,	PUNCT
ajssms-504	155	6	fa	fa	NOUN
ajssms-504	155	7	,	,	PUNCT
ajssms-504	155	8	and	and	CCONJ
ajssms-504	155	9	aud	aud	NOUN
ajssms-504	155	10	are	be	AUX
ajssms-504	155	11	positive	positive	ADJ
ajssms-504	155	12	and	and	CCONJ
ajssms-504	155	13	significant	significant	ADJ
ajssms-504	155	14	in	in	ADP
ajssms-504	155	15	each	each	DET
ajssms-504	155	16	year	year	NOUN
ajssms-504	155	17	with	with	ADP
ajssms-504	155	18	a	a	DET
ajssms-504	155	19	p<0.05	p<0.05	NOUN
ajssms-504	155	20	%	%	NOUN
ajssms-504	155	21	expect	expect	NOUN
ajssms-504	155	22	in	in	ADP
ajssms-504	155	23	the	the	DET
ajssms-504	155	24	year	year	NOUN
ajssms-504	155	25	2010	2010	NUM
ajssms-504	155	26	with	with	ADP
ajssms-504	155	27	ca	can	AUX
ajssms-504	155	28	significant	significant	ADJ
ajssms-504	155	29	level	level	NOUN
ajssms-504	155	30	of	of	ADP
ajssms-504	155	31	p<0.10	p<0.10	NOUN
ajssms-504	155	32	%	%	NOUN
ajssms-504	155	33	.	.	PUNCT
ajssms-504	156	1	furthermore	furthermore	ADV
ajssms-504	156	2	,	,	PUNCT
ajssms-504	156	3	variables	variable	NOUN
ajssms-504	156	4	cl	cl	NOUN
ajssms-504	156	5	and	and	CCONJ
ajssms-504	156	6	ncl	ncl	NOUN
ajssms-504	156	7	have	have	VERB
ajssms-504	156	8	a	a	DET
ajssms-504	156	9	significant	significant	ADJ
ajssms-504	156	10	negative	negative	ADJ
ajssms-504	156	11	level	level	NOUN
ajssms-504	156	12	as	as	SCONJ
ajssms-504	156	13	expected	expect	VERB
ajssms-504	156	14	with	with	ADP
ajssms-504	156	15	the	the	DET
ajssms-504	156	16	p<0.05	p<0.05	NOUN
ajssms-504	156	17	%	%	NOUN
ajssms-504	156	18	.	.	PUNCT
ajssms-504	157	1	the	the	DET
ajssms-504	157	2	diagnostic	diagnostic	ADJ
ajssms-504	157	3	test	test	NOUN
ajssms-504	157	4	was	be	AUX
ajssms-504	157	5	conducted	conduct	VERB
ajssms-504	157	6	in	in	ADP
ajssms-504	157	7	the	the	DET
ajssms-504	157	8	state	state	NOUN
ajssms-504	157	9	include	include	VERB
ajssms-504	157	10	,	,	PUNCT
ajssms-504	157	11	(	(	PUNCT
ajssms-504	157	12	i	i	NOUN
ajssms-504	157	13	)	)	PUNCT
ajssms-504	157	14	multicollinearity	multicollinearity	NOUN
ajssms-504	157	15	is	be	AUX
ajssms-504	157	16	appraised	appraise	VERB
ajssms-504	157	17	by	by	ADP
ajssms-504	157	18	variance	variance	NOUN
ajssms-504	157	19	inflation	inflation	NOUN
ajssms-504	157	20	factors(vif	factors(vif	PROPN
ajssms-504	157	21	)	)	PUNCT
ajssms-504	157	22	.	.	PUNCT
ajssms-504	158	1	the	the	DET
ajssms-504	158	2	vif	vif	NOUN
ajssms-504	158	3	provide	provide	VERB
ajssms-504	158	4	no	no	DET
ajssms-504	158	5	evidence	evidence	NOUN
ajssms-504	158	6	of	of	ADP
ajssms-504	158	7	multicollinearity	multicollinearity	NOUN
ajssms-504	158	8	issue	issue	NOUN
ajssms-504	158	9	in	in	ADP
ajssms-504	158	10	the	the	DET
ajssms-504	158	11	model	model	NOUN
ajssms-504	158	12	,	,	PUNCT
ajssms-504	158	13	and	and	CCONJ
ajssms-504	158	14	(	(	PUNCT
ajssms-504	158	15	ii	ii	NOUN
ajssms-504	158	16	)	)	PUNCT
ajssms-504	158	17	white	white	NOUN
ajssms-504	158	18	(	(	PUNCT
ajssms-504	158	19	1980	1980	NUM
ajssms-504	158	20	)	)	PUNCT
ajssms-504	158	21	test	test	NOUN
ajssms-504	158	22	on	on	ADP
ajssms-504	158	23	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	158	24	is	be	AUX
ajssms-504	158	25	found	find	VERB
ajssms-504	158	26	to	to	PART
ajssms-504	158	27	be	be	AUX
ajssms-504	158	28	significant	significant	ADJ
ajssms-504	158	29	in	in	ADP
ajssms-504	158	30	some	some	DET
ajssms-504	158	31	period	period	NOUN
ajssms-504	158	32	and	and	CCONJ
ajssms-504	158	33	not	not	PART
ajssms-504	158	34	significant	significant	ADJ
ajssms-504	158	35	in	in	ADP
ajssms-504	158	36	other	other	ADJ
ajssms-504	158	37	periods	period	NOUN
ajssms-504	158	38	.	.	PUNCT
ajssms-504	159	1	however	however	ADV
ajssms-504	159	2	,	,	PUNCT
ajssms-504	159	3	that	that	PRON
ajssms-504	159	4	has	have	AUX
ajssms-504	159	5	been	be	AUX
ajssms-504	159	6	taken	take	VERB
ajssms-504	159	7	care	care	NOUN
ajssms-504	159	8	by	by	ADP
ajssms-504	159	9	robust	robust	ADJ
ajssms-504	159	10	standard	standard	ADJ
ajssms-504	159	11	error	error	NOUN
ajssms-504	159	12	.	.	PUNCT
ajssms-504	160	1	table-2.yearly	table-2.yearly	ADV
ajssms-504	160	2	cross	cross	ADJ
ajssms-504	160	3	-	-	ADJ
ajssms-504	160	4	sectional	sectional	ADJ
ajssms-504	160	5	regression	regression	NOUN
ajssms-504	160	6	of	of	ADP
ajssms-504	160	7	price	price	NOUN
ajssms-504	160	8	on	on	ADP
ajssms-504	160	9	selected	select	VERB
ajssms-504	160	10	assets	asset	NOUN
ajssms-504	160	11	and	and	CCONJ
ajssms-504	160	12	liabilities	liability	NOUN
ajssms-504	160	13	note	note	VERB
ajssms-504	160	14	:	:	PUNCT
ajssms-504	161	1	p	p	X
ajssms-504	161	2	=	=	NOUN
ajssms-504	161	3	price	price	NOUN
ajssms-504	161	4	per	per	ADP
ajssms-504	161	5	share	share	NOUN
ajssms-504	161	6	for	for	ADP
ajssms-504	161	7	firm	firm	ADJ
ajssms-504	161	8	i	i	PRON
ajssms-504	161	9	at	at	ADP
ajssms-504	161	10	the	the	DET
ajssms-504	161	11	end	end	NOUN
ajssms-504	161	12	of	of	ADP
ajssms-504	161	13	the	the	DET
ajssms-504	161	14	year	year	NOUN
ajssms-504	161	15	t.	t.	PROPN
ajssms-504	161	16	ca	ca	PROPN
ajssms-504	161	17	=	=	ADJ
ajssms-504	161	18	current	current	ADJ
ajssms-504	161	19	asset	asset	NOUN
ajssms-504	161	20	for	for	ADP
ajssms-504	161	21	firm	firm	ADJ
ajssms-504	161	22	i	i	PRON
ajssms-504	161	23	at	at	ADP
ajssms-504	161	24	the	the	DET
ajssms-504	161	25	end	end	NOUN
ajssms-504	161	26	of	of	ADP
ajssms-504	161	27	the	the	DET
ajssms-504	161	28	year	year	NOUN
ajssms-504	161	29	t.	t.	PROPN
ajssms-504	161	30	fa	fa	PROPN
ajssms-504	161	31	=	=	ADJ
ajssms-504	161	32	fixed	fix	VERB
ajssms-504	161	33	asset	asset	NOUN
ajssms-504	161	34	for	for	ADP
ajssms-504	161	35	firm	firm	ADJ
ajssms-504	161	36	i	i	PRON
ajssms-504	161	37	at	at	ADP
ajssms-504	161	38	the	the	DET
ajssms-504	161	39	end	end	NOUN
ajssms-504	161	40	of	of	ADP
ajssms-504	161	41	the	the	DET
ajssms-504	161	42	year	year	NOUN
ajssms-504	161	43	t.	t.	NOUN
ajssms-504	161	44	cl	cl	NOUN
ajssms-504	161	45	=	=	ADJ
ajssms-504	161	46	current	current	ADJ
ajssms-504	161	47	liabilities	liability	NOUN
ajssms-504	161	48	for	for	ADP
ajssms-504	161	49	firm	firm	ADJ
ajssms-504	161	50	i	i	PRON
ajssms-504	161	51	at	at	ADP
ajssms-504	161	52	the	the	DET
ajssms-504	161	53	end	end	NOUN
ajssms-504	161	54	of	of	ADP
ajssms-504	161	55	the	the	DET
ajssms-504	161	56	year	year	NOUN
ajssms-504	161	57	t.	t.	PROPN
ajssms-504	161	58	ncl	ncl	PROPN
ajssms-504	161	59	=	=	SYM
ajssms-504	161	60	non	non	ADJ
ajssms-504	161	61	-	-	ADJ
ajssms-504	161	62	current	current	ADJ
ajssms-504	161	63	liabilities	liability	NOUN
ajssms-504	161	64	for	for	ADP
ajssms-504	161	65	firm	firm	ADJ
ajssms-504	161	66	i	i	PRON
ajssms-504	161	67	at	at	ADP
ajssms-504	161	68	the	the	DET
ajssms-504	161	69	end	end	NOUN
ajssms-504	161	70	of	of	ADP
ajssms-504	161	71	the	the	DET
ajssms-504	161	72	year	year	NOUN
ajssms-504	161	73	t.	t.	PROPN
ajssms-504	161	74	aud=	aud=	PROPN
ajssms-504	161	75	aud	aud	ADJ
ajssms-504	161	76	=	=	PUNCT
ajssms-504	161	77	auditors	auditor	NOUN
ajssms-504	161	78	as	as	ADP
ajssms-504	161	79	dummy	dummy	ADJ
ajssms-504	161	80	variable	variable	NOUN
ajssms-504	161	81	“	"	PUNCT
ajssms-504	161	82	1	1	NUM
ajssms-504	161	83	”	"	PUNCT
ajssms-504	161	84	for	for	ADP
ajssms-504	161	85	“	"	PUNCT
ajssms-504	161	86	big	big	ADJ
ajssms-504	161	87	4	4	NUM
ajssms-504	161	88	”	"	PUNCT
ajssms-504	161	89	auditors	auditor	NOUN
ajssms-504	161	90	and	and	CCONJ
ajssms-504	161	91	“	"	PUNCT
ajssms-504	161	92	0	0	NUM
ajssms-504	161	93	”	"	PUNCT
ajssms-504	161	94	otherwise	otherwise	ADV
ajssms-504	161	95	.	.	PUNCT
ajssms-504	162	1	all	all	DET
ajssms-504	162	2	variables	variable	NOUN
ajssms-504	162	3	are	be	AUX
ajssms-504	162	4	deflated	deflate	VERB
ajssms-504	162	5	by	by	ADP
ajssms-504	162	6	the	the	DET
ajssms-504	162	7	total	total	ADJ
ajssms-504	162	8	number	number	NOUN
ajssms-504	162	9	of	of	ADP
ajssms-504	162	10	outstanding	outstanding	ADJ
ajssms-504	162	11	shares	share	NOUN
ajssms-504	162	12	.	.	PUNCT
ajssms-504	163	1	β=	β=	NOUN
ajssms-504	163	2	coefficient	coefficient	NOUN
ajssms-504	163	3	of	of	ADP
ajssms-504	163	4	the	the	DET
ajssms-504	163	5	explanatory	explanatory	ADJ
ajssms-504	163	6	variables	variable	NOUN
ajssms-504	163	7	.	.	PUNCT
ajssms-504	164	1	white‟s	white‟s	ADJ
ajssms-504	164	2	heteroscedasticityconsistent	heteroscedasticityconsistent	PROPN
ajssms-504	164	3	variances	variance	NOUN
ajssms-504	164	4	and	and	CCONJ
ajssms-504	164	5	standard	standard	ADJ
ajssms-504	164	6	error	error	NOUN
ajssms-504	164	7	significant	significant	ADJ
ajssms-504	164	8	level	level	NOUN
ajssms-504	164	9	of	of	ADP
ajssms-504	164	10	p<1	p<1	ADJ
ajssms-504	164	11	%	%	NOUN
ajssms-504	164	12	,	,	PUNCT
ajssms-504	164	13	5	5	NUM
ajssms-504	164	14	%	%	NOUN
ajssms-504	164	15	,	,	PUNCT
ajssms-504	164	16	&	&	CCONJ
ajssms-504	164	17	10	10	NUM
ajssms-504	164	18	%	%	NOUN
ajssms-504	164	19	.	.	PUNCT
ajssms-504	165	1	r2	r2	NOUN
ajssms-504	165	2	=	=	ADJ
ajssms-504	165	3	adjusted	adjust	VERB
ajssms-504	165	4	r2	r2	NOUN
ajssms-504	165	5	within	within	ADP
ajssms-504	165	6	the	the	DET
ajssms-504	165	7	panel	panel	NOUN
ajssms-504	165	8	regression	regression	NOUN
ajssms-504	165	9	.	.	PUNCT
ajssms-504	166	1	all	all	DET
ajssms-504	166	2	p	p	NOUN
ajssms-504	166	3	-	-	PUNCT
ajssms-504	166	4	values	value	NOUN
ajssms-504	166	5	are	be	AUX
ajssms-504	166	6	estimated	estimate	VERB
ajssms-504	166	7	based	base	VERB
ajssms-504	166	8	on	on	ADP
ajssms-504	166	9	the	the	DET
ajssms-504	166	10	white	white	ADJ
ajssms-504	166	11	(	(	PUNCT
ajssms-504	166	12	1980	1980	NUM
ajssms-504	166	13	)	)	PUNCT
ajssms-504	166	14	corrected	correct	VERB
ajssms-504	166	15	error	error	NOUN
ajssms-504	166	16	for	for	ADP
ajssms-504	166	17	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	166	18	table	table	NOUN
ajssms-504	166	19	3	3	NUM
ajssms-504	166	20	was	be	AUX
ajssms-504	166	21	divided	divide	VERB
ajssms-504	166	22	into	into	ADP
ajssms-504	166	23	two	two	NUM
ajssms-504	166	24	panels	panel	NOUN
ajssms-504	166	25	(	(	PUNCT
ajssms-504	166	26	panel	panel	NOUN
ajssms-504	166	27	a	a	PRON
ajssms-504	166	28	and	and	CCONJ
ajssms-504	166	29	panel	panel	NOUN
ajssms-504	166	30	b	b	NOUN
ajssms-504	166	31	)	)	PUNCT
ajssms-504	166	32	.	.	PUNCT
ajssms-504	167	1	panel	panel	NOUN
ajssms-504	167	2	a	a	DET
ajssms-504	167	3	presents	present	NOUN
ajssms-504	167	4	pooled	pool	VERB
ajssms-504	167	5	data	datum	NOUN
ajssms-504	167	6	for	for	ADP
ajssms-504	167	7	all	all	DET
ajssms-504	167	8	the	the	DET
ajssms-504	167	9	variables	variable	NOUN
ajssms-504	167	10	and	and	CCONJ
ajssms-504	167	11	data	datum	NOUN
ajssms-504	167	12	for	for	ADP
ajssms-504	167	13	the	the	DET
ajssms-504	167	14	pre	pre	ADJ
ajssms-504	167	15	-	-	ADJ
ajssms-504	167	16	and	and	CCONJ
ajssms-504	167	17	post	post	ADJ
ajssms-504	167	18	-	-	NOUN
ajssms-504	167	19	adoption	adoption	NOUN
ajssms-504	167	20	of	of	ADP
ajssms-504	167	21	ifrs	ifrs	PROPN
ajssms-504	167	22	.	.	PUNCT
ajssms-504	168	1	the	the	DET
ajssms-504	168	2	panel	panel	NOUN
ajssms-504	168	3	also	also	ADV
ajssms-504	168	4	has	have	VERB
ajssms-504	168	5	the	the	DET
ajssms-504	168	6	pooled	pool	VERB
ajssms-504	168	7	data	datum	NOUN
ajssms-504	168	8	for	for	ADP
ajssms-504	168	9	ca	ca	NOUN
ajssms-504	168	10	and	and	CCONJ
ajssms-504	168	11	fa	fa	PROPN
ajssms-504	168	12	and	and	CCONJ
ajssms-504	168	13	also	also	ADV
ajssms-504	168	14	pre	pre	ADJ
ajssms-504	168	15	-	-	ADJ
ajssms-504	168	16	and	and	CCONJ
ajssms-504	168	17	post	post	ADJ
ajssms-504	168	18	-	-	NOUN
ajssms-504	168	19	adoption	adoption	NOUN
ajssms-504	168	20	of	of	ADP
ajssms-504	168	21	ifrs	ifrs	PROPN
ajssms-504	168	22	.	.	PUNCT
ajssms-504	169	1	panel	panel	PROPN
ajssms-504	169	2	b	b	PROPN
ajssms-504	169	3	provides	provide	VERB
ajssms-504	169	4	the	the	DET
ajssms-504	169	5	regression	regression	NOUN
ajssms-504	169	6	analysis	analysis	NOUN
ajssms-504	169	7	of	of	ADP
ajssms-504	169	8	cl	cl	NOUN
ajssms-504	169	9	and	and	CCONJ
ajssms-504	169	10	nlc	nlc	PROPN
ajssms-504	169	11	pooled	pool	VERB
ajssms-504	169	12	data	datum	NOUN
ajssms-504	169	13	and	and	CCONJ
ajssms-504	169	14	pre	pre	ADJ
ajssms-504	169	15	-	-	ADJ
ajssms-504	169	16	and	and	CCONJ
ajssms-504	169	17	postadoption	postadoption	NOUN
ajssms-504	169	18	of	of	ADP
ajssms-504	169	19	ifrs	ifrs	PROPN
ajssms-504	169	20	.	.	PUNCT
ajssms-504	170	1	panel	panel	PROPN
ajssms-504	170	2	a	a	DET
ajssms-504	170	3	data	data	NOUN
ajssms-504	170	4	is	be	AUX
ajssms-504	170	5	the	the	DET
ajssms-504	170	6	regression	regression	NOUN
ajssms-504	170	7	analysis	analysis	NOUN
ajssms-504	170	8	of	of	ADP
ajssms-504	170	9	pooled	pool	VERB
ajssms-504	170	10	data	datum	NOUN
ajssms-504	170	11	that	that	PRON
ajssms-504	170	12	utilises	utilise	VERB
ajssms-504	170	13	all	all	DET
ajssms-504	170	14	the	the	DET
ajssms-504	170	15	observation	observation	NOUN
ajssms-504	170	16	of	of	ADP
ajssms-504	170	17	630	630	NUM
ajssms-504	170	18	from	from	ADP
ajssms-504	170	19	126	126	NUM
ajssms-504	170	20	firms	firm	NOUN
ajssms-504	170	21	for	for	ADP
ajssms-504	170	22	the	the	DET
ajssms-504	170	23	before	before	NOUN
ajssms-504	170	24	and	and	CCONJ
ajssms-504	170	25	after	after	ADP
ajssms-504	170	26	the	the	DET
ajssms-504	170	27	adoption	adoption	NOUN
ajssms-504	170	28	of	of	ADP
ajssms-504	170	29	all	all	DET
ajssms-504	170	30	variables	variable	NOUN
ajssms-504	170	31	.	.	PUNCT
ajssms-504	171	1	the	the	DET
ajssms-504	171	2	panel	panel	NOUN
ajssms-504	171	3	also	also	ADV
ajssms-504	171	4	provides	provide	VERB
ajssms-504	171	5	observations	observation	NOUN
ajssms-504	171	6	of	of	ADP
ajssms-504	171	7	378	378	NUM
ajssms-504	171	8	for	for	ADP
ajssms-504	171	9	the	the	DET
ajssms-504	171	10	data	datum	NOUN
ajssms-504	171	11	before	before	ADP
ajssms-504	171	12	the	the	DET
ajssms-504	171	13	adoption	adoption	NOUN
ajssms-504	171	14	and	and	CCONJ
ajssms-504	171	15	252	252	NUM
ajssms-504	171	16	after	after	ADP
ajssms-504	171	17	the	the	DET
ajssms-504	171	18	adoption	adoption	NOUN
ajssms-504	171	19	of	of	ADP
ajssms-504	171	20	ifrs	ifrs	PROPN
ajssms-504	171	21	.	.	PUNCT
ajssms-504	172	1	the	the	DET
ajssms-504	172	2	value	value	NOUN
ajssms-504	172	3	relevance	relevance	NOUN
ajssms-504	172	4	of	of	ADP
ajssms-504	172	5	accounting	accounting	NOUN
ajssms-504	172	6	information	information	NOUN
ajssms-504	172	7	has	have	AUX
ajssms-504	172	8	shown	show	VERB
ajssms-504	172	9	to	to	PART
ajssms-504	172	10	improve	improve	VERB
ajssms-504	172	11	in	in	ADP
ajssms-504	172	12	the	the	DET
ajssms-504	172	13	periods	period	NOUN
ajssms-504	172	14	after	after	ADP
ajssms-504	172	15	adoption	adoption	NOUN
ajssms-504	172	16	for	for	ADP
ajssms-504	172	17	the	the	DET
ajssms-504	172	18	pooled	pool	VERB
ajssms-504	172	19	data	datum	NOUN
ajssms-504	172	20	and	and	CCONJ
ajssms-504	172	21	ca	can	AUX
ajssms-504	172	22	,	,	PUNCT
ajssms-504	172	23	fa	fa	INTJ
ajssms-504	172	24	,	,	PUNCT
ajssms-504	172	25	(	(	PUNCT
ajssms-504	172	26	total	total	ADJ
ajssms-504	172	27	adjusted	adjust	VERB
ajssms-504	172	28	r2	r2	NOUN
ajssms-504	172	29	before=18.77	before=18.77	NOUN
ajssms-504	172	30	%	%	NOUN
ajssms-504	172	31	and	and	CCONJ
ajssms-504	172	32	after=22.11	after=22.11	PRON
ajssms-504	172	33	%	%	NOUN
ajssms-504	172	34	for	for	ADP
ajssms-504	172	35	pooled	pooled	ADJ
ajssms-504	172	36	data	datum	NOUN
ajssms-504	172	37	,	,	PUNCT
ajssms-504	172	38	ca	can	AUX
ajssms-504	172	39	before=5.48	before=5.48	VERB
ajssms-504	172	40	%	%	NOUN
ajssms-504	172	41	and	and	CCONJ
ajssms-504	172	42	after=7.96	after=7.96	PROPN
ajssms-504	172	43	%	%	NOUN
ajssms-504	172	44	,	,	PUNCT
ajssms-504	172	45	fa	fa	X
ajssms-504	172	46	before=4.83	before=4.83	ADJ
ajssms-504	172	47	%	%	NOUN
ajssms-504	172	48	and	and	CCONJ
ajssms-504	172	49	after=6.03	after=6.03	ADJ
ajssms-504	172	50	%	%	NOUN
ajssms-504	172	51	)	)	PUNCT
ajssms-504	172	52	in	in	ADP
ajssms-504	172	53	the	the	DET
ajssms-504	172	54	panel	panel	NOUN
ajssms-504	172	55	b	b	PROPN
ajssms-504	172	56	presents	present	VERB
ajssms-504	172	57	630	630	NUM
ajssms-504	172	58	observations	observation	NOUN
ajssms-504	172	59	from	from	ADP
ajssms-504	172	60	126	126	NUM
ajssms-504	172	61	firms	firm	NOUN
ajssms-504	172	62	for	for	ADP
ajssms-504	172	63	the	the	DET
ajssms-504	172	64	pooled	pool	VERB
ajssms-504	172	65	data	datum	NOUN
ajssms-504	172	66	of	of	ADP
ajssms-504	172	67	ncl	ncl	NOUN
ajssms-504	172	68	and	and	CCONJ
ajssms-504	172	69	cl	cl	NOUN
ajssms-504	172	70	.	.	PUNCT
ajssms-504	173	1	the	the	DET
ajssms-504	173	2	panel	panel	NOUN
ajssms-504	173	3	also	also	ADV
ajssms-504	173	4	provides	provide	VERB
ajssms-504	173	5	observations	observation	NOUN
ajssms-504	173	6	of	of	ADP
ajssms-504	173	7	378	378	NUM
ajssms-504	173	8	for	for	ADP
ajssms-504	173	9	the	the	DET
ajssms-504	173	10	data	datum	NOUN
ajssms-504	173	11	before	before	ADP
ajssms-504	173	12	the	the	DET
ajssms-504	173	13	adoption	adoption	NOUN
ajssms-504	173	14	and	and	CCONJ
ajssms-504	173	15	252	252	NUM
ajssms-504	173	16	after	after	ADP
ajssms-504	173	17	the	the	DET
ajssms-504	173	18	adoption	adoption	NOUN
ajssms-504	173	19	of	of	ADP
ajssms-504	173	20	ifrs	ifrs	PROPN
ajssms-504	173	21	.	.	PUNCT
ajssms-504	174	1	however	however	ADV
ajssms-504	174	2	,	,	PUNCT
ajssms-504	174	3	the	the	DET
ajssms-504	174	4	variable	variable	ADJ
ajssms-504	174	5	ncl	ncl	NOUN
ajssms-504	174	6	provides	provide	VERB
ajssms-504	174	7	a	a	DET
ajssms-504	174	8	greater	great	ADJ
ajssms-504	174	9	value	value	NOUN
ajssms-504	174	10	relevance	relevance	NOUN
ajssms-504	174	11	of	of	ADP
ajssms-504	174	12	accounting	account	VERB
ajssms-504	174	13	information	information	NOUN
ajssms-504	174	14	after	after	ADP
ajssms-504	174	15	the	the	DET
ajssms-504	174	16	adoption	adoption	NOUN
ajssms-504	174	17	(	(	PUNCT
ajssms-504	174	18	before=	before=	NUM
ajssms-504	174	19	4.64	4.64	NUM
ajssms-504	174	20	%	%	NOUN
ajssms-504	174	21	and	and	CCONJ
ajssms-504	174	22	after=4.74	after=4.74	NOUN
ajssms-504	174	23	%	%	NOUN
ajssms-504	174	24	)	)	PUNCT
ajssms-504	174	25	.	.	PUNCT
ajssms-504	175	1	however	however	ADV
ajssms-504	175	2	,	,	PUNCT
ajssms-504	175	3	cl	cl	NOUN
ajssms-504	175	4	presents	present	VERB
ajssms-504	175	5	a	a	DET
ajssms-504	175	6	decline	decline	NOUN
ajssms-504	175	7	in	in	ADP
ajssms-504	175	8	the	the	DET
ajssms-504	175	9	value	value	NOUN
ajssms-504	175	10	relevance	relevance	NOUN
ajssms-504	175	11	of	of	ADP
ajssms-504	175	12	accounting	accounting	NOUN
ajssms-504	175	13	information	information	NOUN
ajssms-504	175	14	(	(	PUNCT
ajssms-504	175	15	adjusted	adjust	VERB
ajssms-504	175	16	r	r	NOUN
ajssms-504	175	17	2	2	NUM
ajssms-504	175	18	before=3.56	before=3.56	NOUN
ajssms-504	175	19	%	%	NOUN
ajssms-504	175	20	and	and	CCONJ
ajssms-504	175	21	after=3.45	after=3.45	NOUN
ajssms-504	175	22	%	%	NOUN
ajssms-504	175	23	)	)	PUNCT
ajssms-504	175	24	.	.	PUNCT
ajssms-504	176	1	the	the	DET
ajssms-504	176	2	study	study	NOUN
ajssms-504	176	3	compares	compare	VERB
ajssms-504	176	4	the	the	DET
ajssms-504	176	5	adjusted	adjusted	ADJ
ajssms-504	176	6	r	r	NOUN
ajssms-504	176	7	2	2	NUM
ajssms-504	176	8	of	of	ADP
ajssms-504	176	9	2009	2009	NUM
ajssms-504	176	10	and	and	CCONJ
ajssms-504	176	11	2011	2011	NUM
ajssms-504	176	12	with	with	ADP
ajssms-504	176	13	that	that	PRON
ajssms-504	176	14	of	of	ADP
ajssms-504	176	15	2012and	2012and	NOUN
ajssms-504	176	16	2013	2013	NUM
ajssms-504	176	17	to	to	PART
ajssms-504	176	18	examine	examine	VERB
ajssms-504	176	19	whether	whether	SCONJ
ajssms-504	176	20	there	there	PRON
ajssms-504	176	21	is	be	VERB
ajssms-504	176	22	more	more	ADJ
ajssms-504	176	23	value	value	NOUN
ajssms-504	176	24	relevance	relevance	NOUN
ajssms-504	176	25	of	of	ADP
ajssms-504	176	26	accounting	account	VERB
ajssms-504	176	27	information	information	NOUN
ajssms-504	176	28	after	after	ADP
ajssms-504	176	29	the	the	DET
ajssms-504	176	30	adoption	adoption	NOUN
ajssms-504	176	31	.	.	PUNCT
ajssms-504	177	1	using	use	VERB
ajssms-504	177	2	3	3	NUM
ajssms-504	177	3	cramer‟s	cramer‟s	NOUN
ajssms-504	177	4	(	(	PUNCT
ajssms-504	177	5	1987	1987	NUM
ajssms-504	177	6	)	)	PUNCT
ajssms-504	177	7	z	z	NOUN
ajssms-504	177	8	statistic	statistic	NOUN
ajssms-504	177	9	test	test	NOUN
ajssms-504	177	10	,	,	PUNCT
ajssms-504	177	11	there	there	PRON
ajssms-504	177	12	is	be	VERB
ajssms-504	177	13	no	no	DET
ajssms-504	177	14	evidence	evidence	NOUN
ajssms-504	177	15	of	of	ADP
ajssms-504	177	16	significant	significant	ADJ
ajssms-504	177	17	statistical	statistical	ADJ
ajssms-504	177	18	differences	difference	NOUN
ajssms-504	177	19	between	between	ADP
ajssms-504	177	20	pre	pre	ADJ
ajssms-504	177	21	-	-	ADJ
ajssms-504	177	22	and	and	CCONJ
ajssms-504	177	23	post	post	ADJ
ajssms-504	177	24	-	-	ADJ
ajssms-504	177	25	adoption	adoption	ADJ
ajssms-504	177	26	(	(	PUNCT
ajssms-504	177	27	panel	panel	NOUN
ajssms-504	177	28	a	a	PRON
ajssms-504	177	29	and	and	CCONJ
ajssms-504	177	30	b	b	NOUN
ajssms-504	177	31	,	,	PUNCT
ajssms-504	177	32	the	the	DET
ajssms-504	177	33	z	z	NOUN
ajssms-504	177	34	value	value	NOUN
ajssms-504	177	35	preand	preand	VERB
ajssms-504	177	36	post	post	NOUN
ajssms-504	177	37	-	-	NOUN
ajssms-504	177	38	adoption	adoption	NOUN
ajssms-504	177	39	,	,	PUNCT
ajssms-504	177	40	pooled	pool	VERB
ajssms-504	177	41	data=0.2823	data=0.2823	ADP
ajssms-504	177	42	,	,	PUNCT
ajssms-504	177	43	individual	individual	ADJ
ajssms-504	177	44	variables	variable	NOUN
ajssms-504	177	45	ca=0.04902	ca=0.04902	ADJ
ajssms-504	177	46	,	,	PUNCT
ajssms-504	177	47	fa=0.04901	fa=0.04901	ADJ
ajssms-504	177	48	,	,	PUNCT
ajssms-504	177	49	cl=0.048803	cl=0.048803	NOUN
ajssms-504	177	50	,	,	PUNCT
ajssms-504	177	51	and	and	CCONJ
ajssms-504	177	52	ncl=0.48803	ncl=0.48803	NOUN
ajssms-504	177	53	)	)	PUNCT
ajssms-504	177	54	.	.	PUNCT
ajssms-504	178	1	even	even	ADV
ajssms-504	178	2	though	though	SCONJ
ajssms-504	178	3	the	the	DET
ajssms-504	178	4	results	result	NOUN
ajssms-504	178	5	of	of	ADP
ajssms-504	178	6	adjusted	adjust	VERB
ajssms-504	178	7	r	r	NOUN
ajssms-504	178	8	2	2	NUM
ajssms-504	178	9	provide	provide	VERB
ajssms-504	178	10	evidence	evidence	NOUN
ajssms-504	178	11	of	of	ADP
ajssms-504	178	12	increase	increase	NOUN
ajssms-504	178	13	between	between	ADP
ajssms-504	178	14	pre	pre	ADJ
ajssms-504	178	15	-	-	ADJ
ajssms-504	178	16	and	and	CCONJ
ajssms-504	178	17	postadoption	postadoption	NOUN
ajssms-504	178	18	of	of	ADP
ajssms-504	178	19	ifrs	ifrs	NOUN
ajssms-504	178	20	but	but	CCONJ
ajssms-504	178	21	no	no	DET
ajssms-504	178	22	evidence	evidence	NOUN
ajssms-504	178	23	the	the	DET
ajssms-504	178	24	r	r	NOUN
ajssms-504	178	25	2	2	NUM
ajssms-504	178	26	between	between	ADP
ajssms-504	178	27	the	the	DET
ajssms-504	178	28	two	two	NUM
ajssms-504	178	29	periods	period	NOUN
ajssms-504	178	30	is	be	AUX
ajssms-504	178	31	statistically	statistically	ADV
ajssms-504	178	32	different	different	ADJ
ajssms-504	178	33	.	.	PUNCT
ajssms-504	179	1	the	the	DET
ajssms-504	179	2	last	last	ADJ
ajssms-504	179	3	columns	column	NOUN
ajssms-504	179	4	in	in	ADP
ajssms-504	179	5	the	the	DET
ajssms-504	179	6	panel	panel	NOUN
ajssms-504	179	7	b	b	NOUN
ajssms-504	179	8	,	,	PUNCT
ajssms-504	179	9	last	last	ADJ
ajssms-504	179	10	three	three	NUM
ajssms-504	179	11	columns	column	NOUN
ajssms-504	179	12	in	in	ADP
ajssms-504	179	13	the	the	DET
ajssms-504	179	14	panel	panel	NOUN
ajssms-504	179	15	b	b	PROPN
ajssms-504	179	16	show	show	VERB
ajssms-504	179	17	the	the	DET
ajssms-504	179	18	incremental	incremental	ADJ
ajssms-504	179	19	explanatory	explanatory	ADJ
ajssms-504	179	20	power	power	NOUN
ajssms-504	179	21	of	of	ADP
ajssms-504	179	22	value	value	NOUN
ajssms-504	179	23	relevance	relevance	NOUN
ajssms-504	179	24	of	of	ADP
ajssms-504	179	25	each	each	PRON
ajssms-504	179	26	of	of	ADP
ajssms-504	179	27	the	the	DET
ajssms-504	179	28	variables	variable	NOUN
ajssms-504	179	29	(	(	PUNCT
ajssms-504	179	30	ca	ca	NOUN
ajssms-504	179	31	,	,	PUNCT
ajssms-504	179	32	fa	fa	NOUN
ajssms-504	179	33	,	,	PUNCT
ajssms-504	179	34	cl	cl	NOUN
ajssms-504	179	35	,	,	PUNCT
ajssms-504	179	36	ncl	ncl	NOUN
ajssms-504	179	37	)	)	PUNCT
ajssms-504	179	38	together	together	ADV
ajssms-504	179	39	with	with	ADP
ajssms-504	179	40	the	the	DET
ajssms-504	179	41	common	common	ADJ
ajssms-504	179	42	explanatory	explanatory	ADJ
ajssms-504	179	43	power	power	NOUN
ajssms-504	179	44	.	.	PUNCT
ajssms-504	180	1	the	the	DET
ajssms-504	180	2	variable	variable	NOUN
ajssms-504	180	3	ca	can	AUX
ajssms-504	180	4	total	total	VERB
ajssms-504	180	5	variant	variant	NOUN
ajssms-504	180	6	in	in	ADP
ajssms-504	180	7	stock	stock	NOUN
ajssms-504	180	8	prices	price	NOUN
ajssms-504	180	9	explained	explain	VERB
ajssms-504	180	10	and	and	CCONJ
ajssms-504	180	11	increase	increase	VERB
ajssms-504	180	12	from	from	ADP
ajssms-504	180	13	13.29	13.29	NUM
ajssms-504	180	14	%	%	NOUN
ajssms-504	180	15	at	at	ADP
ajssms-504	180	16	the	the	DET
ajssms-504	180	17	period	period	NOUN
ajssms-504	180	18	before	before	ADP
ajssms-504	180	19	to	to	ADP
ajssms-504	180	20	14.5	14.5	NUM
ajssms-504	180	21	%	%	NOUN
ajssms-504	180	22	in	in	ADP
ajssms-504	180	23	the	the	DET
ajssms-504	180	24	period	period	NOUN
ajssms-504	180	25	after	after	ADV
ajssms-504	180	26	and	and	CCONJ
ajssms-504	180	27	(	(	PUNCT
ajssms-504	180	28	fa	fa	X
ajssms-504	180	29	before=	before=	NUM
ajssms-504	180	30	13.94	13.94	NUM
ajssms-504	180	31	%	%	NOUN
ajssms-504	180	32	and	and	CCONJ
ajssms-504	180	33	,	,	PUNCT
ajssms-504	180	34	after=	after=	NUM
ajssms-504	180	35	16.03	16.03	NUM
ajssms-504	180	36	%	%	NOUN
ajssms-504	180	37	,	,	PUNCT
ajssms-504	180	38	cl	cl	NOUN
ajssms-504	180	39	before	before	ADP
ajssms-504	180	40	15.32	15.32	NUM
ajssms-504	180	41	%	%	NOUN
ajssms-504	180	42	and	and	CCONJ
ajssms-504	180	43	after=	after=	NUM
ajssms-504	180	44	18.66	18.66	NUM
ajssms-504	180	45	%	%	NOUN
ajssms-504	180	46	,	,	PUNCT
ajssms-504	180	47	ncl	ncl	NOUN
ajssms-504	180	48	before=14.13	before=14.13	NUM
ajssms-504	180	49	%	%	NOUN
ajssms-504	180	50	and	and	CCONJ
ajssms-504	180	51	after=17.37	after=17.37	NOUN
ajssms-504	180	52	%	%	NOUN
ajssms-504	180	53	)	)	PUNCT
ajssms-504	180	54	.	.	PUNCT
ajssms-504	181	1	the	the	DET
ajssms-504	181	2	results	result	NOUN
ajssms-504	181	3	presented	present	VERB
ajssms-504	181	4	in	in	ADP
ajssms-504	181	5	the	the	DET
ajssms-504	181	6	column	column	NOUN
ajssms-504	181	7	suggest	suggest	VERB
ajssms-504	181	8	an	an	DET
ajssms-504	181	9	increase	increase	NOUN
ajssms-504	181	10	in	in	ADP
ajssms-504	181	11	value	value	NOUN
ajssms-504	181	12	relevance	relevance	NOUN
ajssms-504	181	13	,	,	PUNCT
ajssms-504	181	14	but	but	CCONJ
ajssms-504	181	15	the	the	DET
ajssms-504	181	16	cramer‟s	cramer‟s	NOUN
ajssms-504	181	17	z	z	NOUN
ajssms-504	181	18	provides	provide	VERB
ajssms-504	181	19	no	no	DET
ajssms-504	181	20	statistical	statistical	ADJ
ajssms-504	181	21	significance	significance	NOUN
ajssms-504	181	22	difference	difference	NOUN
ajssms-504	181	23	between	between	ADP
ajssms-504	181	24	the	the	DET
ajssms-504	181	25	r	r	NOUN
ajssms-504	181	26	2	2	NUM
ajssms-504	181	27	.	.	PUNCT
ajssms-504	182	1	the	the	DET
ajssms-504	182	2	findings	finding	NOUN
ajssms-504	182	3	of	of	ADP
ajssms-504	182	4	the	the	DET
ajssms-504	182	5	study	study	NOUN
ajssms-504	182	6	need	need	VERB
ajssms-504	182	7	to	to	PART
ajssms-504	182	8	be	be	AUX
ajssms-504	182	9	interpreted	interpret	VERB
ajssms-504	182	10	with	with	ADP
ajssms-504	182	11	care	care	NOUN
ajssms-504	182	12	;	;	PUNCT
ajssms-504	182	13	this	this	PRON
ajssms-504	182	14	is	be	AUX
ajssms-504	182	15	because	because	SCONJ
ajssms-504	182	16	firms	firm	NOUN
ajssms-504	182	17	that	that	PRON
ajssms-504	182	18	did	do	AUX
ajssms-504	182	19	not	not	PART
ajssms-504	182	20	provide	provide	VERB
ajssms-504	182	21	data	datum	NOUN
ajssms-504	182	22	from	from	ADP
ajssms-504	182	23	2009	2009	NUM
ajssms-504	182	24	to	to	ADP
ajssms-504	182	25	2013	2013	NUM
ajssms-504	182	26	are	be	AUX
ajssms-504	182	27	excluded	exclude	VERB
ajssms-504	182	28	from	from	ADP
ajssms-504	182	29	the	the	DET
ajssms-504	182	30	survey	survey	NOUN
ajssms-504	182	31	.	.	PUNCT
ajssms-504	183	1	the	the	DET
ajssms-504	183	2	study	study	NOUN
ajssms-504	183	3	also	also	ADV
ajssms-504	183	4	uses	use	VERB
ajssms-504	183	5	three	three	NUM
ajssms-504	183	6	years	year	NOUN
ajssms-504	183	7	before	before	ADP
ajssms-504	183	8	and	and	CCONJ
ajssms-504	183	9	two	two	NUM
ajssms-504	183	10	years	year	NOUN
ajssms-504	183	11	after	after	SCONJ
ajssms-504	183	12	the	the	DET
ajssms-504	183	13	adoptions	adoption	NOUN
ajssms-504	183	14	as	as	ADP
ajssms-504	183	15	the	the	DET
ajssms-504	183	16	number	number	NOUN
ajssms-504	183	17	of	of	ADP
ajssms-504	183	18	samples	sample	NOUN
ajssms-504	183	19	are	be	AUX
ajssms-504	183	20	not	not	PART
ajssms-504	183	21	equal	equal	ADJ
ajssms-504	183	22	,	,	PUNCT
ajssms-504	183	23	with	with	ADP
ajssms-504	183	24	a	a	DET
ajssms-504	183	25	deficiency	deficiency	NOUN
ajssms-504	183	26	of	of	ADP
ajssms-504	183	27	1	1	NUM
ajssms-504	183	28	year	year	NOUN
ajssms-504	183	29	after	after	ADP
ajssms-504	183	30	the	the	DET
ajssms-504	183	31	adoption	adoption	NOUN
ajssms-504	183	32	.	.	PUNCT
ajssms-504	184	1	furthermore	furthermore	ADV
ajssms-504	184	2	,	,	PUNCT
ajssms-504	184	3	unlike	unlike	ADP
ajssms-504	184	4	graham	graham	PROPN
ajssms-504	184	5	et	et	PROPN
ajssms-504	184	6	al	al	PROPN
ajssms-504	184	7	.	.	PROPN
ajssms-504	185	1	(	(	PUNCT
ajssms-504	185	2	2000	2000	NUM
ajssms-504	185	3	)	)	PUNCT
ajssms-504	185	4	their	their	PRON
ajssms-504	185	5	study	study	NOUN
ajssms-504	185	6	measured	measure	VERB
ajssms-504	185	7	adjusted	adjust	VERB
ajssms-504	185	8	r2	r2	NOUN
ajssms-504	185	9	for	for	ADP
ajssms-504	185	10	only	only	ADV
ajssms-504	185	11	one	one	NUM
ajssms-504	185	12	year	year	NOUN
ajssms-504	185	13	within	within	ADP
ajssms-504	185	14	four	four	NUM
ajssms-504	185	15	quarters	quarter	NOUN
ajssms-504	185	16	for	for	ADP
ajssms-504	185	17	1997	1997	NUM
ajssms-504	185	18	and	and	CCONJ
ajssms-504	185	19	3	3	NUM
ajssms-504	185	20	the	the	DET
ajssms-504	185	21	z	z	NOUN
ajssms-504	185	22	values	value	NOUN
ajssms-504	185	23	in	in	ADP
ajssms-504	185	24	the	the	DET
ajssms-504	185	25	model	model	NOUN
ajssms-504	185	26	did	do	AUX
ajssms-504	185	27	not	not	PART
ajssms-504	185	28	provide	provide	VERB
ajssms-504	185	29	and	and	CCONJ
ajssms-504	185	30	significant	significant	ADJ
ajssms-504	185	31	value	value	NOUN
ajssms-504	185	32	.	.	PUNCT
ajssms-504	186	1	p	p	NOUN
ajssms-504	186	2	is	be	AUX
ajssms-504	186	3	not	not	PART
ajssms-504	186	4	significant	significant	ADJ
ajssms-504	186	5	in	in	ADP
ajssms-504	186	6	all	all	DET
ajssms-504	186	7	the	the	DET
ajssms-504	186	8	variables	variable	NOUN
ajssms-504	186	9	 	 	SPACE
ajssms-504	186	10	measure	measure	NOUN
ajssms-504	186	11	α0	α0	PROPN
ajssms-504	186	12	β1	β1	PROPN
ajssms-504	186	13	β2	β2	PROPN
ajssms-504	186	14	β3	β3	VERB
ajssms-504	186	15	β3	β3	VERB
ajssms-504	186	16	β4	β4	PROPN
ajssms-504	186	17	r	r	NOUN
ajssms-504	186	18	2	2	NUM
ajssms-504	186	19	coeff	coeff	NOUN
ajssms-504	186	20	0.3026	0.3026	NUM
ajssms-504	186	21	0.0802	0.0802	NUM
ajssms-504	186	22	0.0047	0.0047	NUM
ajssms-504	186	23	-0.0021	-0.0021	NOUN
ajssms-504	186	24	-0.2345	-0.2345	PROPN
ajssms-504	187	1	0.6155	0.6155	NUM
ajssms-504	187	2	0.2097	0.2097	NUM
ajssms-504	187	3	t	t	NOUN
ajssms-504	187	4	-	-	PUNCT
ajssms-504	187	5	value	value	NOUN
ajssms-504	187	6	1.13	1.13	NUM
ajssms-504	187	7	3.28	3.28	NUM
ajssms-504	187	8	10.69	10.69	NUM
ajssms-504	187	9	-2.65	-2.65	NUM
ajssms-504	187	10	-3.17	-3.17	NUM
ajssms-504	187	11	1.98	1.98	NUM
ajssms-504	187	12	p	p	NOUN
ajssms-504	187	13	-	-	PUNCT
ajssms-504	187	14	value	value	NOUN
ajssms-504	187	15	0.261	0.261	NUM
ajssms-504	187	16	0.001	0.001	NUM
ajssms-504	187	17	0.000	0.000	NUM
ajssms-504	187	18	0.009	0.009	NUM
ajssms-504	187	19	0.002	0.002	NUM
ajssms-504	187	20	0.050	0.050	NUM
ajssms-504	187	21	vif	vif	NOUN
ajssms-504	187	22	1.15	1.15	NUM
ajssms-504	187	23	1.01	1.01	NUM
ajssms-504	187	24	1.02	1.02	NUM
ajssms-504	187	25	1.02	1.02	NUM
ajssms-504	187	26	1.11	1.11	NUM
ajssms-504	187	27	white	white	ADJ
ajssms-504	187	28	0.0204	0.0204	NUM
ajssms-504	187	29	0.3652	0.3652	NUM
ajssms-504	187	30	0.0002	0.0002	NUM
ajssms-504	187	31	0.2121	0.2121	NUM
ajssms-504	187	32	0.2131	0.2131	NUM
ajssms-504	187	33	coeff	coeff	NOUN
ajssms-504	187	34	0.4733	0.4733	NUM
ajssms-504	187	35	0.0756	0.0756	NUM
ajssms-504	187	36	0.0013	0.0013	NUM
ajssms-504	187	37	-0.0008	-0.0008	NOUN
ajssms-504	187	38	-0.2221	-0.2221	NOUN
ajssms-504	187	39	0.6492	0.6492	NUM
ajssms-504	187	40	0.2294	0.2294	NUM
ajssms-504	187	41	t	t	NOUN
ajssms-504	187	42	-	-	PUNCT
ajssms-504	187	43	value	value	NOUN
ajssms-504	187	44	1.66	1.66	NUM
ajssms-504	187	45	3.99	3.99	NUM
ajssms-504	187	46	4.77	4.77	NUM
ajssms-504	187	47	-2.65	-2.65	NUM
ajssms-504	187	48	-3.87	-3.87	NUM
ajssms-504	187	49	1.98	1.98	NUM
ajssms-504	187	50	p	p	NOUN
ajssms-504	187	51	-	-	PUNCT
ajssms-504	187	52	value	value	NOUN
ajssms-504	187	53	0.100	0.100	NUM
ajssms-504	187	54	0.000	0.000	NUM
ajssms-504	187	55	0.000	0.000	NUM
ajssms-504	187	56	0.009	0.009	NUM
ajssms-504	187	57	0.000	0.000	NUM
ajssms-504	187	58	0.050	0.050	NUM
ajssms-504	187	59	vif	vif	NOUN
ajssms-504	187	60	1.01	1.01	NUM
ajssms-504	187	61	1	1	NUM
ajssms-504	187	62	1.03	1.03	NUM
ajssms-504	187	63	1.02	1.02	NUM
ajssms-504	187	64	1.03	1.03	NUM
ajssms-504	187	65	white	white	NOUN
ajssms-504	187	66	0.000	0.000	NUM
ajssms-504	187	67	0.023	0.023	NUM
ajssms-504	187	68	0.002	0.002	NUM
ajssms-504	187	69	0.453	0.453	NUM
ajssms-504	187	70	0.000	0.000	NUM
ajssms-504	187	71	coeff	coeff	NOUN
ajssms-504	187	72	0.6417	0.6417	NUM
ajssms-504	187	73	0.0465	0.0465	NUM
ajssms-504	187	74	0.0025	0.0025	NUM
ajssms-504	187	75	-0.0003	-0.0003	NOUN
ajssms-504	187	76	-0.1367	-0.1367	PUNCT
ajssms-504	188	1	0.5994	0.5994	NUM
ajssms-504	188	2	0.1619	0.1619	NUM
ajssms-504	188	3	t	t	NOUN
ajssms-504	188	4	-	-	PUNCT
ajssms-504	188	5	value	value	NOUN
ajssms-504	188	6	2.08	2.08	NUM
ajssms-504	188	7	1.83	1.83	NUM
ajssms-504	188	8	4.23	4.23	NUM
ajssms-504	188	9	-0.97	-0.97	NOUN
ajssms-504	188	10	-1.77	-1.77	NUM
ajssms-504	188	11	1.74	1.74	NUM
ajssms-504	188	12	p	p	ADJ
ajssms-504	188	13	-	-	PUNCT
ajssms-504	188	14	value	value	NOUN
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ajssms-504	188	16	0.070	0.070	NUM
ajssms-504	188	17	0.000	0.000	NUM
ajssms-504	188	18	0.335	0.335	NUM
ajssms-504	188	19	0.079	0.079	NUM
ajssms-504	188	20	0.085	0.085	NUM
ajssms-504	188	21	vif	vif	NOUN
ajssms-504	188	22	1.110	1.110	NUM
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ajssms-504	188	24	1.070	1.070	NUM
ajssms-504	188	25	1.020	1.020	NUM
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ajssms-504	188	27	white	white	ADJ
ajssms-504	188	28	0.000	0.000	NUM
ajssms-504	188	29	0.213	0.213	NUM
ajssms-504	188	30	0.654	0.654	NUM
ajssms-504	188	31	0.324	0.324	NUM
ajssms-504	188	32	0.654	0.654	NUM
ajssms-504	188	33	coeff	coeff	NOUN
ajssms-504	188	34	0.6969	0.6969	NUM
ajssms-504	188	35	0.0591	0.0591	NUM
ajssms-504	188	36	0.0055	0.0055	NUM
ajssms-504	188	37	-0.0025	-0.0025	NOUN
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ajssms-504	189	1	0.5354	0.5354	NUM
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ajssms-504	189	3	t	t	NOUN
ajssms-504	189	4	-	-	PUNCT
ajssms-504	189	5	value	value	NOUN
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ajssms-504	189	7	3.59	3.59	NUM
ajssms-504	189	8	7.4	7.4	NUM
ajssms-504	189	9	-3.83	-3.83	PRON
ajssms-504	189	10	-3.29	-3.29	NUM
ajssms-504	189	11	1.58	1.58	NUM
ajssms-504	189	12	p	p	NOUN
ajssms-504	189	13	-	-	PUNCT
ajssms-504	189	14	value	value	NOUN
ajssms-504	189	15	0.024	0.024	NUM
ajssms-504	189	16	0.000	0.000	NUM
ajssms-504	189	17	0.000	0.000	NUM
ajssms-504	189	18	0.000	0.000	NUM
ajssms-504	189	19	0.001	0.001	NUM
ajssms-504	189	20	0.118	0.118	NUM
ajssms-504	189	21	vif	vif	NOUN
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ajssms-504	189	24	1.020	1.020	NUM
ajssms-504	189	25	1.020	1.020	NUM
ajssms-504	189	26	1.010	1.010	NUM
ajssms-504	189	27	white	white	ADJ
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ajssms-504	189	29	0.000	0.000	NUM
ajssms-504	189	30	0.235	0.235	NUM
ajssms-504	189	31	0.243	0.243	NUM
ajssms-504	189	32	0.068	0.068	NUM
ajssms-504	189	33	coeff	coeff	NOUN
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ajssms-504	189	35	0.0646	0.0646	NUM
ajssms-504	189	36	0.0046	0.0046	NUM
ajssms-504	189	37	-0.0024	-0.0024	NOUN
ajssms-504	189	38	-0.1791	-0.1791	NOUN
ajssms-504	190	1	0.7109	0.7109	NUM
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ajssms-504	190	3	t	t	PROPN
ajssms-504	190	4	-	-	PUNCT
ajssms-504	190	5	value	value	NOUN
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ajssms-504	190	7	2.54	2.54	NUM
ajssms-504	190	8	6.11	6.11	NUM
ajssms-504	190	9	-2.84	-2.84	NOUN
ajssms-504	190	10	-2.34	-2.34	NUM
ajssms-504	190	11	2.23	2.23	NUM
ajssms-504	190	12	p	p	NOUN
ajssms-504	190	13	-	-	PUNCT
ajssms-504	190	14	value	value	NOUN
ajssms-504	190	15	0.010	0.010	NUM
ajssms-504	190	16	0.012	0.012	NUM
ajssms-504	190	17	0.000	0.000	NUM
ajssms-504	190	18	0.005	0.005	NUM
ajssms-504	190	19	0.021	0.021	NUM
ajssms-504	190	20	0.028	0.028	NUM
ajssms-504	190	21	vif	vif	NOUN
ajssms-504	190	22	1.010	1.010	NUM
ajssms-504	190	23	1.000	1.000	NUM
ajssms-504	190	24	1.020	1.020	NUM
ajssms-504	190	25	1.020	1.020	NUM
ajssms-504	190	26	1.220	1.220	NUM
ajssms-504	190	27	white	white	ADJ
ajssms-504	190	28	0.355	0.355	NUM
ajssms-504	190	29	0.037	0.037	NUM
ajssms-504	190	30	0.088	0.088	NUM
ajssms-504	190	31	0.765	0.765	NUM
ajssms-504	190	32	0.254	0.254	NUM
ajssms-504	190	33	model1	model1	NOUN
ajssms-504	191	1	1a	1a	X
ajssms-504	191	2	pit	pit	NOUN
ajssms-504	191	3	=	=	SYM
ajssms-504	191	4	α0	α0	PROPN
ajssms-504	191	5	+	+	NUM
ajssms-504	191	6	β1cait+	β1cait+	NOUN
ajssms-504	191	7	β2fait+	β2fait+	NUM
ajssms-504	191	8	β3clit+	β3clit+	PROPN
ajssms-504	191	9	β4nclit+	β4nclit+	PUNCT
ajssms-504	192	1	β4audit+µit	β4audit+µit	NOUN
ajssms-504	192	2	2009	2009	NUM
ajssms-504	192	3	2010	2010	NUM
ajssms-504	192	4	2011	2011	NUM
ajssms-504	192	5	2012	2012	NUM
ajssms-504	192	6	2013	2013	NUM
ajssms-504	192	7	asian	asian	ADJ
ajssms-504	192	8	journal	journal	NOUN
ajssms-504	192	9	of	of	ADP
ajssms-504	192	10	social	social	ADJ
ajssms-504	192	11	sciences	sciences	PROPN
ajssms-504	192	12	and	and	CCONJ
ajssms-504	192	13	management	management	NOUN
ajssms-504	192	14	studies	study	NOUN
ajssms-504	192	15	,	,	PUNCT
ajssms-504	192	16	2017	2017	NUM
ajssms-504	192	17	,	,	PUNCT
ajssms-504	192	18	4(1	4(1	NOUN
ajssms-504	192	19	):	):	PUNCT
ajssms-504	192	20	1	1	NUM
ajssms-504	192	21	-	-	SYM
ajssms-504	192	22	9	9	NUM
ajssms-504	192	23	6	6	NUM
ajssms-504	192	24	1998	1998	NUM
ajssms-504	192	25	.	.	PUNCT
ajssms-504	193	1	this	this	DET
ajssms-504	193	2	study	study	NOUN
ajssms-504	193	3	will	will	AUX
ajssms-504	193	4	conclude	conclude	VERB
ajssms-504	193	5	that	that	PRON
ajssms-504	193	6	nigerian	nigerian	PROPN
ajssms-504	193	7	,	,	PUNCT
ajssms-504	193	8	adoption	adoption	NOUN
ajssms-504	193	9	of	of	ADP
ajssms-504	193	10	ifrs	ifrs	PROPN
ajssms-504	193	11	had	have	VERB
ajssms-504	193	12	a	a	DET
ajssms-504	193	13	marginal	marginal	ADJ
ajssms-504	193	14	improvement	improvement	NOUN
ajssms-504	193	15	in	in	ADP
ajssms-504	193	16	value	value	NOUN
ajssms-504	193	17	relevance	relevance	NOUN
ajssms-504	193	18	of	of	ADP
ajssms-504	193	19	accounting	account	VERB
ajssms-504	193	20	information	information	NOUN
ajssms-504	193	21	from	from	ADP
ajssms-504	193	22	2009	2009	NUM
ajssms-504	193	23	to	to	ADP
ajssms-504	193	24	2013	2013	NUM
ajssms-504	193	25	.	.	PUNCT
ajssms-504	194	1	another	another	DET
ajssms-504	194	2	evidence	evidence	NOUN
ajssms-504	194	3	,	,	PUNCT
ajssms-504	194	4	liu	liu	PROPN
ajssms-504	194	5	et	et	PROPN
ajssms-504	194	6	al	al	PROPN
ajssms-504	194	7	.	.	PROPN
ajssms-504	194	8	(	(	PUNCT
ajssms-504	194	9	2012	2012	NUM
ajssms-504	194	10	)	)	PUNCT
ajssms-504	194	11	reported	report	VERB
ajssms-504	194	12	that	that	SCONJ
ajssms-504	194	13	results	result	NOUN
ajssms-504	194	14	from	from	ADP
ajssms-504	194	15	adopting	adopt	VERB
ajssms-504	194	16	ifrs	ifrs	NOUN
ajssms-504	194	17	often	often	ADV
ajssms-504	194	18	provides	provide	VERB
ajssms-504	194	19	support	support	NOUN
ajssms-504	194	20	for	for	ADP
ajssms-504	194	21	the	the	DET
ajssms-504	194	22	differences	difference	NOUN
ajssms-504	194	23	on	on	ADP
ajssms-504	194	24	the	the	DET
ajssms-504	194	25	relevance	relevance	NOUN
ajssms-504	194	26	of	of	ADP
ajssms-504	194	27	accounting	accounting	NOUN
ajssms-504	194	28	information	information	NOUN
ajssms-504	194	29	,	,	PUNCT
ajssms-504	194	30	so	so	ADV
ajssms-504	194	31	also	also	ADV
ajssms-504	194	32	,	,	PUNCT
ajssms-504	194	33	when	when	SCONJ
ajssms-504	194	34	a	a	DET
ajssms-504	194	35	new	new	ADJ
ajssms-504	194	36	standard	standard	NOUN
ajssms-504	194	37	is	be	AUX
ajssms-504	194	38	applied	apply	VERB
ajssms-504	194	39	to	to	ADP
ajssms-504	194	40	the	the	DET
ajssms-504	194	41	same	same	ADJ
ajssms-504	194	42	accounting	accounting	NOUN
ajssms-504	194	43	regulations	regulation	NOUN
ajssms-504	194	44	.	.	PUNCT
ajssms-504	195	1	table-3	table-3	NUM
ajssms-504	195	2	.	.	PUNCT
ajssms-504	195	3	stock	stock	NOUN
ajssms-504	195	4	price	price	NOUN
ajssms-504	195	5	models	model	NOUN
ajssms-504	195	6	panel	panel	VERB
ajssms-504	195	7	a	a	PRON
ajssms-504	195	8	:	:	PUNCT
ajssms-504	195	9	pooled	pool	VERB
ajssms-504	195	10	regression	regression	NOUN
ajssms-504	195	11	results	result	NOUN
ajssms-504	195	12	of	of	ADP
ajssms-504	195	13	selected	select	VERB
ajssms-504	195	14	assets	asset	NOUN
ajssms-504	195	15	and	and	CCONJ
ajssms-504	195	16	liabilities	liability	NOUN
ajssms-504	195	17	*	*	PUNCT
ajssms-504	195	18	*	*	PUNCT
ajssms-504	195	19	*	*	PUNCT
ajssms-504	195	20	significant	significant	ADJ
ajssms-504	195	21	level	level	NOUN
ajssms-504	195	22	1	1	NUM
ajssms-504	195	23	%	%	NOUN
ajssms-504	195	24	*	*	PUNCT
ajssms-504	195	25	*	*	NOUN
ajssms-504	195	26	significant	significant	ADJ
ajssms-504	195	27	level	level	NOUN
ajssms-504	195	28	5	5	NUM
ajssms-504	195	29	%	%	NOUN
ajssms-504	195	30	*	*	PUNCT
ajssms-504	195	31	significant	significant	ADJ
ajssms-504	195	32	level	level	NOUN
ajssms-504	195	33	10	10	NUM
ajssms-504	195	34	%	%	NOUN
ajssms-504	195	35	1	1	NUM
ajssms-504	195	36	price	price	NOUN
ajssms-504	195	37	regression	regression	NOUN
ajssms-504	195	38	:	:	PUNCT
ajssms-504	195	39	sp=	sp=	ADJ
ajssms-504	195	40	α1	α1	PROPN
ajssms-504	195	41	+	+	CCONJ
ajssms-504	195	42	β1cait	β1cait	NOUN
ajssms-504	195	43	+	+	CCONJ
ajssms-504	195	44	β2fait	β2fait	NOUN
ajssms-504	195	45	+	+	CCONJ
ajssms-504	195	46	β3clit	β3clit	ADJ
ajssms-504	195	47	+	+	CCONJ
ajssms-504	195	48	β4nclit	β4nclit	ADJ
ajssms-504	195	49	+	+	CCONJ
ajssms-504	195	50	β5audit+µit	β5audit+µit	X
ajssms-504	195	51	sp=	sp=	NOUN
ajssms-504	195	52	β1cait	β1cait	NOUN
ajssms-504	196	1	+	+	CCONJ
ajssms-504	196	2	β5audit+µit	β5audit+µit	X
ajssms-504	196	3	sp=	sp=	ADJ
ajssms-504	196	4	β2fait	β2fait	NOUN
ajssms-504	196	5	t	t	NOUN
ajssms-504	196	6	+	+	CCONJ
ajssms-504	196	7	β5audit+µit	β5audit+µit	NOUN
ajssms-504	196	8	variable	variable	ADJ
ajssms-504	196	9	definitions	definition	NOUN
ajssms-504	196	10	for	for	ADP
ajssms-504	196	11	table	table	NOUN
ajssms-504	196	12	15	15	NUM
ajssms-504	196	13	:	:	PUNCT
ajssms-504	196	14	sp=	sp=	ADJ
ajssms-504	196	15	share	share	NOUN
ajssms-504	196	16	price	price	NOUN
ajssms-504	196	17	of	of	ADP
ajssms-504	196	18	firm	firm	ADJ
ajssms-504	196	19	three	three	NUM
ajssms-504	196	20	months	month	NOUN
ajssms-504	196	21	after	after	ADP
ajssms-504	196	22	the	the	DET
ajssms-504	196	23	year	year	NOUN
ajssms-504	196	24	end	end	NOUN
ajssms-504	196	25	t.	t.	PROPN
ajssms-504	196	26	ca	ca	NOUN
ajssms-504	196	27	=	=	ADJ
ajssms-504	196	28	current	current	ADJ
ajssms-504	196	29	assets	asset	NOUN
ajssms-504	196	30	per	per	ADP
ajssms-504	196	31	share	share	NOUN
ajssms-504	196	32	of	of	ADP
ajssms-504	196	33	firm	firm	ADJ
ajssms-504	196	34	i	i	PRON
ajssms-504	196	35	at	at	ADP
ajssms-504	196	36	the	the	DET
ajssms-504	196	37	end	end	NOUN
ajssms-504	196	38	of	of	ADP
ajssms-504	196	39	fiscal	fiscal	ADJ
ajssms-504	196	40	year	year	NOUN
ajssms-504	196	41	t.	t.	PROPN
ajssms-504	196	42	fa	fa	PROPN
ajssms-504	197	1	=	=	ADJ
ajssms-504	197	2	fixed	fix	VERB
ajssms-504	197	3	assets	asset	NOUN
ajssms-504	197	4	for	for	ADP
ajssms-504	197	5	firm	firm	ADJ
ajssms-504	197	6	i	i	PRON
ajssms-504	197	7	at	at	ADP
ajssms-504	197	8	the	the	DET
ajssms-504	197	9	end	end	NOUN
ajssms-504	197	10	of	of	ADP
ajssms-504	197	11	fiscal	fiscal	ADJ
ajssms-504	197	12	year	year	NOUN
ajssms-504	197	13	t.	t.	NOUN
ajssms-504	197	14	cl	cl	NOUN
ajssms-504	197	15	=	=	ADJ
ajssms-504	197	16	current	current	ADJ
ajssms-504	197	17	liabilities	liability	NOUN
ajssms-504	197	18	per	per	ADP
ajssms-504	197	19	share	share	NOUN
ajssms-504	197	20	of	of	ADP
ajssms-504	197	21	firm	firm	ADJ
ajssms-504	197	22	i	i	PRON
ajssms-504	197	23	at	at	ADP
ajssms-504	197	24	the	the	DET
ajssms-504	197	25	end	end	NOUN
ajssms-504	197	26	of	of	ADP
ajssms-504	197	27	fiscal	fiscal	ADJ
ajssms-504	197	28	year	year	NOUN
ajssms-504	197	29	t.	t.	PROPN
ajssms-504	197	30	ncl	ncl	PROPN
ajssms-504	197	31	=	=	SYM
ajssms-504	197	32	non	non	ADJ
ajssms-504	197	33	-	-	ADJ
ajssms-504	197	34	current	current	ADJ
ajssms-504	197	35	assets	asset	NOUN
ajssms-504	197	36	for	for	ADP
ajssms-504	197	37	firm	firm	ADJ
ajssms-504	197	38	i	i	PRON
ajssms-504	197	39	at	at	ADP
ajssms-504	197	40	the	the	DET
ajssms-504	197	41	end	end	NOUN
ajssms-504	197	42	of	of	ADP
ajssms-504	197	43	fiscal	fiscal	ADJ
ajssms-504	197	44	year	year	NOUN
ajssms-504	197	45	t.	t.	NOUN
ajssms-504	197	46	aud	aud	NOUN
ajssms-504	197	47	=	=	PUNCT
ajssms-504	197	48	auditors	auditor	NOUN
ajssms-504	197	49	as	as	ADP
ajssms-504	197	50	dummy	dummy	ADJ
ajssms-504	197	51	variable	variable	NOUN
ajssms-504	197	52	“	"	PUNCT
ajssms-504	197	53	1	1	NUM
ajssms-504	197	54	”	"	PUNCT
ajssms-504	197	55	for	for	ADP
ajssms-504	197	56	“	"	PUNCT
ajssms-504	197	57	big	big	ADJ
ajssms-504	197	58	4	4	NUM
ajssms-504	197	59	”	"	PUNCT
ajssms-504	197	60	auditors	auditor	NOUN
ajssms-504	197	61	and	and	CCONJ
ajssms-504	197	62	“	"	PUNCT
ajssms-504	197	63	0	0	NUM
ajssms-504	197	64	”	"	PUNCT
ajssms-504	197	65	otherwise	otherwise	ADV
ajssms-504	197	66	.	.	PUNCT
ajssms-504	198	1	β=	β=	NOUN
ajssms-504	198	2	coefficient	coefficient	NOUN
ajssms-504	198	3	of	of	ADP
ajssms-504	198	4	the	the	DET
ajssms-504	198	5	explanatory	explanatory	ADJ
ajssms-504	198	6	variables	variable	NOUN
ajssms-504	198	7	.	.	PUNCT
ajssms-504	199	1	r2	r2	NOUN
ajssms-504	199	2	=	=	ADJ
ajssms-504	199	3	adjusted	adjust	VERB
ajssms-504	199	4	r2	r2	NOUN
ajssms-504	199	5	within	within	ADP
ajssms-504	199	6	the	the	DET
ajssms-504	199	7	panel	panel	NOUN
ajssms-504	199	8	regression	regression	NOUN
ajssms-504	199	9	.	.	PUNCT
ajssms-504	200	1	cramer	cramer	PROPN
ajssms-504	200	2	(	(	PUNCT
ajssms-504	200	3	1987	1987	NUM
ajssms-504	200	4	)	)	PUNCT
ajssms-504	200	5	is	be	AUX
ajssms-504	200	6	for	for	ADP
ajssms-504	200	7	the	the	DET
ajssms-504	200	8	statistical	statistical	ADJ
ajssms-504	200	9	difference	difference	NOUN
ajssms-504	200	10	in	in	ADP
ajssms-504	200	11	adjusted	adjusted	ADJ
ajssms-504	200	12	r2	r2	NOUN
ajssms-504	200	13	between	between	ADP
ajssms-504	200	14	pre	pre	ADJ
ajssms-504	200	15	-	-	ADJ
ajssms-504	200	16	and	and	CCONJ
ajssms-504	200	17	post	post	ADJ
ajssms-504	200	18	-	-	NOUN
ajssms-504	200	19	adoption	adoption	NOUN
ajssms-504	200	20	of	of	ADP
ajssms-504	200	21	ifrs	ifrs	NOUN
ajssms-504	200	22	from	from	ADP
ajssms-504	200	23	table	table	NOUN
ajssms-504	200	24	lists	list	NOUN
ajssms-504	200	25	p	p	NOUN
ajssms-504	200	26	-	-	PUNCT
ajssms-504	200	27	values	value	NOUN
ajssms-504	200	28	.	.	PUNCT
ajssms-504	201	1	all	all	DET
ajssms-504	201	2	p	p	NOUN
ajssms-504	201	3	-	-	PUNCT
ajssms-504	201	4	values	value	NOUN
ajssms-504	201	5	are	be	AUX
ajssms-504	201	6	estimated	estimate	VERB
ajssms-504	201	7	based	base	VERB
ajssms-504	201	8	on	on	ADP
ajssms-504	201	9	the	the	DET
ajssms-504	201	10	white	white	ADJ
ajssms-504	201	11	(	(	PUNCT
ajssms-504	201	12	1980	1980	NUM
ajssms-504	201	13	)	)	PUNCT
ajssms-504	201	14	corrected	correct	VERB
ajssms-504	201	15	error	error	NOUN
ajssms-504	201	16	for	for	ADP
ajssms-504	201	17	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	201	18	table-3	table-3	NUM
ajssms-504	201	19	.	.	PUNCT
ajssms-504	202	1	continued	continue	VERB
ajssms-504	202	2	b	b	NOUN
ajssms-504	202	3	:	:	PUNCT
ajssms-504	202	4	pooled	pool	VERB
ajssms-504	202	5	regression	regression	NOUN
ajssms-504	202	6	results	result	NOUN
ajssms-504	202	7	of	of	ADP
ajssms-504	202	8	selected	select	VERB
ajssms-504	202	9	assets	asset	NOUN
ajssms-504	202	10	and	and	CCONJ
ajssms-504	202	11	liabilities	liability	NOUN
ajssms-504	202	12	*	*	PUNCT
ajssms-504	202	13	*	*	PUNCT
ajssms-504	202	14	*	*	PUNCT
ajssms-504	202	15	significant	significant	ADJ
ajssms-504	202	16	level	level	NOUN
ajssms-504	202	17	1	1	NUM
ajssms-504	202	18	%	%	NOUN
ajssms-504	202	19	*	*	PUNCT
ajssms-504	202	20	*	*	NOUN
ajssms-504	202	21	significant	significant	ADJ
ajssms-504	202	22	level	level	NOUN
ajssms-504	202	23	5	5	NUM
ajssms-504	202	24	%	%	NOUN
ajssms-504	202	25	*	*	PUNCT
ajssms-504	202	26	significant	significant	ADJ
ajssms-504	202	27	level	level	NOUN
ajssms-504	202	28	10	10	NUM
ajssms-504	202	29	%	%	NOUN
ajssms-504	202	30	1	1	NUM
ajssms-504	202	31	price	price	NOUN
ajssms-504	202	32	regression	regression	NOUN
ajssms-504	202	33	:	:	PUNCT
ajssms-504	202	34	sp=	sp=	ADJ
ajssms-504	202	35	α1	α1	PROPN
ajssms-504	202	36	+	+	CCONJ
ajssms-504	202	37	β1cait	β1cait	NOUN
ajssms-504	202	38	+	+	CCONJ
ajssms-504	202	39	β2fait	β2fait	NOUN
ajssms-504	202	40	+	+	CCONJ
ajssms-504	202	41	β3clit	β3clit	ADJ
ajssms-504	202	42	+	+	CCONJ
ajssms-504	202	43	β4nclit	β4nclit	ADJ
ajssms-504	202	44	+	+	CCONJ
ajssms-504	202	45	β5audit+µit	β5audit+µit	NOUN
ajssms-504	202	46	sp=	sp=	ADJ
ajssms-504	202	47	β1clit	β1clit	PROPN
ajssms-504	202	48	+	+	CCONJ
ajssms-504	202	49	β5audit+µit	β5audit+µit	PROPN
ajssms-504	202	50	sp=	sp=	VERB
ajssms-504	202	51	β2nclit	β2nclit	VERB
ajssms-504	202	52	t	t	PROPN
ajssms-504	202	53	+	+	CCONJ
ajssms-504	202	54	β5audit+µit	β5audit+µit	PROPN
ajssms-504	202	55	variable	variable	ADJ
ajssms-504	202	56	definitions	definition	NOUN
ajssms-504	202	57	for	for	ADP
ajssms-504	202	58	table	table	NOUN
ajssms-504	202	59	15	15	NUM
ajssms-504	202	60	:	:	PUNCT
ajssms-504	202	61	sp=	sp=	ADJ
ajssms-504	202	62	share	share	NOUN
ajssms-504	202	63	price	price	NOUN
ajssms-504	202	64	of	of	ADP
ajssms-504	202	65	firm	firm	ADJ
ajssms-504	202	66	three	three	NUM
ajssms-504	202	67	months	month	NOUN
ajssms-504	202	68	after	after	ADP
ajssms-504	202	69	the	the	DET
ajssms-504	202	70	year	year	NOUN
ajssms-504	202	71	end	end	NOUN
ajssms-504	202	72	t.	t.	PROPN
ajssms-504	202	73	ca	ca	NOUN
ajssms-504	202	74	=	=	ADJ
ajssms-504	202	75	current	current	ADJ
ajssms-504	202	76	assets	asset	NOUN
ajssms-504	202	77	per	per	ADP
ajssms-504	202	78	share	share	NOUN
ajssms-504	202	79	of	of	ADP
ajssms-504	202	80	firm	firm	ADJ
ajssms-504	202	81	i	i	PRON
ajssms-504	202	82	at	at	ADP
ajssms-504	202	83	the	the	DET
ajssms-504	202	84	end	end	NOUN
ajssms-504	202	85	of	of	ADP
ajssms-504	202	86	fiscal	fiscal	ADJ
ajssms-504	202	87	year	year	NOUN
ajssms-504	202	88	t.	t.	PROPN
ajssms-504	202	89	fa	fa	PROPN
ajssms-504	203	1	=	=	ADJ
ajssms-504	203	2	fixed	fix	VERB
ajssms-504	203	3	assets	asset	NOUN
ajssms-504	203	4	for	for	ADP
ajssms-504	203	5	firm	firm	ADJ
ajssms-504	203	6	i	i	PRON
ajssms-504	203	7	at	at	ADP
ajssms-504	203	8	the	the	DET
ajssms-504	203	9	end	end	NOUN
ajssms-504	203	10	of	of	ADP
ajssms-504	203	11	fiscal	fiscal	ADJ
ajssms-504	203	12	year	year	NOUN
ajssms-504	203	13	t.	t.	NOUN
ajssms-504	203	14	cl	cl	NOUN
ajssms-504	203	15	=	=	ADJ
ajssms-504	203	16	current	current	ADJ
ajssms-504	203	17	liabilities	liability	NOUN
ajssms-504	203	18	per	per	ADP
ajssms-504	203	19	share	share	NOUN
ajssms-504	203	20	of	of	ADP
ajssms-504	203	21	firm	firm	ADJ
ajssms-504	203	22	i	i	PRON
ajssms-504	203	23	at	at	ADP
ajssms-504	203	24	the	the	DET
ajssms-504	203	25	end	end	NOUN
ajssms-504	203	26	of	of	ADP
ajssms-504	203	27	fiscal	fiscal	ADJ
ajssms-504	203	28	year	year	NOUN
ajssms-504	203	29	t.	t.	PROPN
ajssms-504	203	30	ncl	ncl	PROPN
ajssms-504	203	31	=	=	SYM
ajssms-504	203	32	non	non	ADJ
ajssms-504	203	33	-	-	ADJ
ajssms-504	203	34	current	current	ADJ
ajssms-504	203	35	assets	asset	NOUN
ajssms-504	203	36	for	for	ADP
ajssms-504	203	37	firm	firm	ADJ
ajssms-504	203	38	i	i	PRON
ajssms-504	203	39	at	at	ADP
ajssms-504	203	40	the	the	DET
ajssms-504	203	41	end	end	NOUN
ajssms-504	203	42	of	of	ADP
ajssms-504	203	43	fiscal	fiscal	ADJ
ajssms-504	203	44	year	year	NOUN
ajssms-504	203	45	t.	t.	NOUN
ajssms-504	203	46	aud	aud	NOUN
ajssms-504	203	47	=	=	PUNCT
ajssms-504	203	48	auditors	auditor	NOUN
ajssms-504	203	49	as	as	ADP
ajssms-504	203	50	dummy	dummy	ADJ
ajssms-504	203	51	variable	variable	NOUN
ajssms-504	203	52	“	"	PUNCT
ajssms-504	203	53	1	1	NUM
ajssms-504	203	54	”	"	PUNCT
ajssms-504	203	55	for	for	ADP
ajssms-504	203	56	“	"	PUNCT
ajssms-504	203	57	big	big	ADJ
ajssms-504	203	58	4	4	NUM
ajssms-504	203	59	”	"	PUNCT
ajssms-504	203	60	auditors	auditor	NOUN
ajssms-504	203	61	and	and	CCONJ
ajssms-504	203	62	“	"	PUNCT
ajssms-504	203	63	0	0	NUM
ajssms-504	203	64	”	"	PUNCT
ajssms-504	203	65	otherwise	otherwise	ADV
ajssms-504	203	66	.	.	PUNCT
ajssms-504	204	1	β=	β=	NOUN
ajssms-504	204	2	coefficient	coefficient	NOUN
ajssms-504	204	3	of	of	ADP
ajssms-504	204	4	the	the	DET
ajssms-504	204	5	explanatory	explanatory	ADJ
ajssms-504	204	6	variables	variable	NOUN
ajssms-504	204	7	.	.	PUNCT
ajssms-504	205	1	r2	r2	NOUN
ajssms-504	205	2	=	=	ADJ
ajssms-504	205	3	adjusted	adjust	VERB
ajssms-504	205	4	r2	r2	NOUN
ajssms-504	205	5	within	within	ADP
ajssms-504	205	6	the	the	DET
ajssms-504	205	7	panel	panel	NOUN
ajssms-504	205	8	regression	regression	NOUN
ajssms-504	205	9	.	.	PUNCT
ajssms-504	206	1	cramer	cramer	PROPN
ajssms-504	206	2	(	(	PUNCT
ajssms-504	206	3	1987	1987	NUM
ajssms-504	206	4	)	)	PUNCT
ajssms-504	206	5	is	be	AUX
ajssms-504	206	6	for	for	ADP
ajssms-504	206	7	the	the	DET
ajssms-504	206	8	statistical	statistical	ADJ
ajssms-504	206	9	difference	difference	NOUN
ajssms-504	206	10	in	in	ADP
ajssms-504	206	11	adjusted	adjusted	ADJ
ajssms-504	206	12	r2	r2	NOUN
ajssms-504	206	13	between	between	ADP
ajssms-504	206	14	pre	pre	ADJ
ajssms-504	206	15	-	-	ADJ
ajssms-504	206	16	and	and	CCONJ
ajssms-504	206	17	post	post	ADJ
ajssms-504	206	18	-	-	NOUN
ajssms-504	206	19	adoption	adoption	NOUN
ajssms-504	206	20	of	of	ADP
ajssms-504	206	21	ifrs	ifrs	NOUN
ajssms-504	206	22	from	from	ADP
ajssms-504	206	23	table	table	NOUN
ajssms-504	206	24	lists	list	NOUN
ajssms-504	206	25	p	p	NOUN
ajssms-504	206	26	-	-	PUNCT
ajssms-504	206	27	values	value	NOUN
ajssms-504	206	28	.	.	PUNCT
ajssms-504	207	1	all	all	DET
ajssms-504	207	2	p	p	NOUN
ajssms-504	207	3	-	-	PUNCT
ajssms-504	207	4	values	value	NOUN
ajssms-504	207	5	are	be	AUX
ajssms-504	207	6	estimated	estimate	VERB
ajssms-504	207	7	based	base	VERB
ajssms-504	207	8	on	on	ADP
ajssms-504	207	9	the	the	DET
ajssms-504	207	10	white	white	ADJ
ajssms-504	207	11	(	(	PUNCT
ajssms-504	207	12	1980	1980	NUM
ajssms-504	207	13	)	)	PUNCT
ajssms-504	207	14	corrected	correct	VERB
ajssms-504	207	15	error	error	NOUN
ajssms-504	207	16	for	for	ADP
ajssms-504	207	17	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	207	18	5	5	NUM
ajssms-504	207	19	.	.	PUNCT
ajssms-504	207	20	robust	robust	ADJ
ajssms-504	207	21	test	test	NOUN
ajssms-504	207	22	to	to	PART
ajssms-504	207	23	find	find	VERB
ajssms-504	207	24	whether	whether	SCONJ
ajssms-504	207	25	the	the	DET
ajssms-504	207	26	value	value	NOUN
ajssms-504	207	27	relevance	relevance	NOUN
ajssms-504	207	28	of	of	ADP
ajssms-504	207	29	accounting	accounting	NOUN
ajssms-504	207	30	information	information	NOUN
ajssms-504	207	31	is	be	AUX
ajssms-504	207	32	as	as	ADP
ajssms-504	207	33	a	a	DET
ajssms-504	207	34	result	result	NOUN
ajssms-504	207	35	of	of	ADP
ajssms-504	207	36	non	non	ADJ
ajssms-504	207	37	-	-	ADJ
ajssms-504	207	38	financial	financial	ADJ
ajssms-504	207	39	or	or	CCONJ
ajssms-504	207	40	financial	financial	ADJ
ajssms-504	207	41	firms	firm	NOUN
ajssms-504	207	42	.	.	PUNCT
ajssms-504	208	1	we	we	PRON
ajssms-504	208	2	separate	separate	VERB
ajssms-504	208	3	the	the	DET
ajssms-504	208	4	firms	firm	NOUN
ajssms-504	208	5	into	into	ADP
ajssms-504	208	6	two	two	NUM
ajssms-504	208	7	for	for	ADP
ajssms-504	208	8	non	non	ADJ
ajssms-504	208	9	-	-	ADJ
ajssms-504	208	10	financial	financial	ADJ
ajssms-504	208	11	and	and	CCONJ
ajssms-504	208	12	financials	financial	NOUN
ajssms-504	208	13	in	in	ADP
ajssms-504	208	14	table	table	NOUN
ajssms-504	208	15	4	4	NUM
ajssms-504	208	16	and	and	CCONJ
ajssms-504	208	17	table	table	NOUN
ajssms-504	208	18	5	5	NUM
ajssms-504	208	19	.	.	NOUN
ajssms-504	208	20	5.1	5.1	NUM
ajssms-504	208	21	.	.	PUNCT
ajssms-504	209	1	regression	regression	NOUN
ajssms-504	209	2	for	for	ADP
ajssms-504	209	3	non	non	ADJ
ajssms-504	209	4	-	-	ADJ
ajssms-504	209	5	financial	financial	ADJ
ajssms-504	209	6	firms	firm	NOUN
ajssms-504	209	7	the	the	DET
ajssms-504	209	8	result	result	NOUN
ajssms-504	209	9	in	in	ADP
ajssms-504	209	10	table	table	NOUN
ajssms-504	209	11	4	4	NUM
ajssms-504	209	12	presents	present	NOUN
ajssms-504	209	13	regression	regression	NOUN
ajssms-504	209	14	result	result	NOUN
ajssms-504	209	15	of	of	ADP
ajssms-504	209	16	non	non	ADJ
ajssms-504	209	17	-	-	ADJ
ajssms-504	209	18	financial	financial	ADJ
ajssms-504	209	19	companies	company	NOUN
ajssms-504	209	20	for	for	ADP
ajssms-504	209	21	the	the	DET
ajssms-504	209	22	selected	select	VERB
ajssms-504	209	23	assets	asset	NOUN
ajssms-504	209	24	and	and	CCONJ
ajssms-504	209	25	liabilities	liability	NOUN
ajssms-504	209	26	.	.	PUNCT
ajssms-504	210	1	the	the	DET
ajssms-504	210	2	coefficient	coefficient	NOUN
ajssms-504	210	3	of	of	ADP
ajssms-504	210	4	estimates	estimate	NOUN
ajssms-504	210	5	for	for	ADP
ajssms-504	210	6	the	the	DET
ajssms-504	210	7	pooled	pool	VERB
ajssms-504	210	8	data	datum	NOUN
ajssms-504	210	9	for	for	ADP
ajssms-504	210	10	ca	ca	NOUN
ajssms-504	210	11	and	and	CCONJ
ajssms-504	210	12	fa	fa	PROPN
ajssms-504	210	13	are	be	AUX
ajssms-504	210	14	positively	positively	ADV
ajssms-504	210	15	significant	significant	ADJ
ajssms-504	210	16	,	,	PUNCT
ajssms-504	210	17	and	and	CCONJ
ajssms-504	210	18	cl	cl	NOUN
ajssms-504	210	19	and	and	CCONJ
ajssms-504	210	20	ncl	ncl	NOUN
ajssms-504	210	21	are	be	AUX
ajssms-504	210	22	negatively	negatively	ADV
ajssms-504	210	23	significant	significant	ADJ
ajssms-504	210	24	,	,	PUNCT
ajssms-504	210	25	all	all	DET
ajssms-504	210	26	the	the	DET
ajssms-504	210	27	variables	variable	NOUN
ajssms-504	210	28	ca	can	AUX
ajssms-504	210	29	,	,	PUNCT
ajssms-504	210	30	fa	fa	NOUN
ajssms-504	210	31	,	,	PUNCT
ajssms-504	210	32	cl	cl	NOUN
ajssms-504	210	33	and	and	CCONJ
ajssms-504	210	34	ncl	ncl	NOUN
ajssms-504	210	35	have	have	VERB
ajssms-504	210	36	a	a	DET
ajssms-504	210	37	significant	significant	ADJ
ajssms-504	210	38	level	level	NOUN
ajssms-504	210	39	of	of	ADP
ajssms-504	210	40	associations	association	NOUN
ajssms-504	210	41	p<0.001	p<0.001	X
ajssms-504	210	42	%	%	NOUN
ajssms-504	210	43	with	with	ADP
ajssms-504	210	44	the	the	DET
ajssms-504	210	45	stock	stock	NOUN
ajssms-504	210	46	price	price	NOUN
ajssms-504	210	47	for	for	ADP
ajssms-504	210	48	the	the	DET
ajssms-504	210	49	pooled	pooled	ADJ
ajssms-504	210	50	data	datum	NOUN
ajssms-504	210	51	.	.	PUNCT
ajssms-504	211	1	the	the	DET
ajssms-504	211	2	results	result	NOUN
ajssms-504	211	3	of	of	ADP
ajssms-504	211	4	before	before	ADP
ajssms-504	211	5	and	and	CCONJ
ajssms-504	211	6	after	after	ADP
ajssms-504	211	7	the	the	DET
ajssms-504	211	8	adoption	adoption	NOUN
ajssms-504	211	9	present	present	VERB
ajssms-504	211	10	similar	similar	ADJ
ajssms-504	211	11	results	result	NOUN
ajssms-504	211	12	expect	expect	VERB
ajssms-504	211	13	ncl	ncl	NOUN
ajssms-504	211	14	that	that	PRON
ajssms-504	211	15	does	do	AUX
ajssms-504	211	16	not	not	PART
ajssms-504	211	17	provide	provide	VERB
ajssms-504	211	18	any	any	DET
ajssms-504	211	19	significant	significant	ADJ
ajssms-504	211	20	level	level	NOUN
ajssms-504	211	21	of	of	ADP
ajssms-504	211	22	association	association	NOUN
ajssms-504	211	23	with	with	ADP
ajssms-504	211	24	stock	stock	NOUN
ajssms-504	211	25	prices	price	NOUN
ajssms-504	211	26	before	before	ADP
ajssms-504	211	27	and	and	CCONJ
ajssms-504	211	28	after	after	ADP
ajssms-504	211	29	the	the	DET
ajssms-504	211	30	adoption	adoption	NOUN
ajssms-504	211	31	of	of	ADP
ajssms-504	211	32	ifrs	ifrs	PROPN
ajssms-504	211	33	.	.	PUNCT
ajssms-504	212	1	the	the	DET
ajssms-504	212	2	results	result	NOUN
ajssms-504	212	3	from	from	ADP
ajssms-504	212	4	the	the	DET
ajssms-504	212	5	regression	regression	NOUN
ajssms-504	212	6	provide	provide	VERB
ajssms-504	212	7	evidence	evidence	NOUN
ajssms-504	212	8	of	of	ADP
ajssms-504	212	9	increase	increase	NOUN
ajssms-504	212	10	value	value	NOUN
ajssms-504	212	11	relevance	relevance	NOUN
ajssms-504	212	12	of	of	ADP
ajssms-504	212	13	accounting	accounting	NOUN
ajssms-504	212	14	information	information	NOUN
ajssms-504	212	15	from	from	ADP
ajssms-504	212	16	the	the	DET
ajssms-504	212	17	increased	increase	VERB
ajssms-504	212	18	adjusted	adjust	VERB
ajssms-504	212	19	r	r	NOUN
ajssms-504	212	20	2	2	NUM
ajssms-504	212	21	provided	provide	VERB
ajssms-504	212	22	in	in	ADP
ajssms-504	212	23	the	the	DET
ajssms-504	212	24	table	table	NOUN
ajssms-504	212	25	(	(	PUNCT
ajssms-504	212	26	adjusted	adjust	VERB
ajssms-504	212	27	r	r	NOUN
ajssms-504	212	28	2	2	NUM
ajssms-504	212	29	before=21.49	before=21.49	NUM
ajssms-504	212	30	%	%	NOUN
ajssms-504	212	31	and	and	CCONJ
ajssms-504	212	32	after=24.19	after=24.19	NOUN
ajssms-504	212	33	%	%	NOUN
ajssms-504	212	34	)	)	PUNCT
ajssms-504	212	35	.	.	PUNCT
ajssms-504	213	1	supporting	support	VERB
ajssms-504	213	2	the	the	DET
ajssms-504	213	3	pooled	pooled	ADJ
ajssms-504	213	4	data	datum	NOUN
ajssms-504	213	5	of	of	ADP
ajssms-504	213	6	having	have	VERB
ajssms-504	213	7	higher	high	ADJ
ajssms-504	213	8	adjusted	adjust	VERB
ajssms-504	213	9	r	r	NOUN
ajssms-504	213	10	2	2	NUM
ajssms-504	213	11	after	after	ADP
ajssms-504	213	12	the	the	DET
ajssms-504	213	13	adoption	adoption	NOUN
ajssms-504	213	14	of	of	ADP
ajssms-504	213	15	ifrs	ifrs	PROPN
ajssms-504	213	16	.	.	PUNCT
ajssms-504	214	1	the	the	DET
ajssms-504	214	2	cramer	cramer	PROPN
ajssms-504	214	3	z	z	PROPN
ajssms-504	214	4	statistics	statistics	PROPN
ajssms-504	214	5	shows	show	VERB
ajssms-504	214	6	no	no	DET
ajssms-504	214	7	statistically	statistically	ADV
ajssms-504	214	8	significant	significant	ADJ
ajssms-504	214	9	difference	difference	NOUN
ajssms-504	214	10	between	between	ADP
ajssms-504	214	11	the	the	DET
ajssms-504	214	12	two	two	NUM
ajssms-504	214	13	periods	period	NOUN
ajssms-504	214	14	equally	equally	ADV
ajssms-504	214	15	.	.	PUNCT
ajssms-504	215	1	5.2	5.2	NUM
ajssms-504	215	2	.	.	PUNCT
ajssms-504	216	1	regression	regression	NOUN
ajssms-504	216	2	of	of	ADP
ajssms-504	216	3	financial	financial	ADJ
ajssms-504	216	4	firms	firm	NOUN
ajssms-504	216	5	the	the	DET
ajssms-504	216	6	result	result	NOUN
ajssms-504	216	7	in	in	ADP
ajssms-504	216	8	table	table	NOUN
ajssms-504	216	9	5	5	NUM
ajssms-504	216	10	presents	present	NOUN
ajssms-504	216	11	regression	regression	NOUN
ajssms-504	216	12	result	result	NOUN
ajssms-504	216	13	of	of	ADP
ajssms-504	216	14	non	non	ADJ
ajssms-504	216	15	-	-	ADJ
ajssms-504	216	16	financial	financial	ADJ
ajssms-504	216	17	firms	firm	NOUN
ajssms-504	216	18	for	for	ADP
ajssms-504	216	19	the	the	DET
ajssms-504	216	20	selected	select	VERB
ajssms-504	216	21	assets	asset	NOUN
ajssms-504	216	22	and	and	CCONJ
ajssms-504	216	23	liabilities	liability	NOUN
ajssms-504	216	24	.	.	PUNCT
ajssms-504	217	1	the	the	DET
ajssms-504	217	2	coefficient	coefficient	NOUN
ajssms-504	217	3	of	of	ADP
ajssms-504	217	4	estimates	estimate	NOUN
ajssms-504	217	5	for	for	ADP
ajssms-504	217	6	the	the	DET
ajssms-504	217	7	pooled	pool	VERB
ajssms-504	217	8	data	datum	NOUN
ajssms-504	217	9	for	for	ADP
ajssms-504	217	10	ca	ca	NOUN
ajssms-504	217	11	and	and	CCONJ
ajssms-504	217	12	fa	fa	PROPN
ajssms-504	217	13	are	be	AUX
ajssms-504	217	14	positively	positively	ADV
ajssms-504	217	15	significant	significant	ADJ
ajssms-504	217	16	,	,	PUNCT
ajssms-504	217	17	and	and	CCONJ
ajssms-504	217	18	α1	α1	PROPN
ajssms-504	217	19	β	β	X
ajssms-504	217	20	1	1	NUM
ajssms-504	217	21	β2	β2	NOUN
ajssms-504	217	22	β3	β3	VERB
ajssms-504	217	23	β4	β4	PROPN
ajssms-504	217	24	β5	β5	NOUN
ajssms-504	217	25	r2	r2	PROPN
ajssms-504	217	26	β	β	PROPN
ajssms-504	217	27	1	1	NUM
ajssms-504	217	28	β5	β5	NOUN
ajssms-504	217	29	r2	r2	NOUN
ajssms-504	217	30	β	β	PROPN
ajssms-504	217	31	2	2	NUM
ajssms-504	217	32	β5	β5	NOUN
ajssms-504	217	33	r2	r2	PROPN
ajssms-504	217	34	coef	coef	PROPN
ajssms-504	217	35	0.5823	0.5823	NUM
ajssms-504	217	36	0.0596	0.0596	NUM
ajssms-504	217	37	0.0026	0.0026	NUM
ajssms-504	217	38	-0.0008	-0.0008	NOUN
ajssms-504	217	39	-0.1746	-0.1746	NOUN
ajssms-504	217	40	0.6394	0.6394	NUM
ajssms-504	218	1	0.1903	0.1903	NUM
ajssms-504	218	2	0.26704	0.26704	NUM
ajssms-504	218	3	0.831783	0.831783	NUM
ajssms-504	218	4	0.0545	0.0545	NUM
ajssms-504	218	5	0.0032	0.0032	NUM
ajssms-504	218	6	0.8319	0.8319	NUM
ajssms-504	218	7	0.0484	0.0484	NUM
ajssms-504	218	8	tvalue	tvalue	NOUN
ajssms-504	218	9	4.54	4.54	NUM
ajssms-504	218	10	5.51	5.51	NUM
ajssms-504	218	11	3.75	3.75	NUM
ajssms-504	218	12	-2.83	-2.83	CCONJ
ajssms-504	218	13	-5.33	-5.33	NUM
ajssms-504	218	14	4.39	4.39	NUM
ajssms-504	218	15	3.61	3.61	NUM
ajssms-504	218	16	5.44	5.44	NUM
ajssms-504	218	17	4.24	4.24	NUM
ajssms-504	218	18	5.45	5.45	NUM
ajssms-504	218	19	p	p	ADJ
ajssms-504	218	20	-	-	PUNCT
ajssms-504	218	21	value	value	NOUN
ajssms-504	218	22	0.000	0.000	NUM
ajssms-504	218	23	0.000	0.000	NUM
ajssms-504	218	24	0.000	0.000	NUM
ajssms-504	218	25	0.005	0.005	NUM
ajssms-504	218	26	0.000	0.000	NUM
ajssms-504	218	27	0.000	0.000	NUM
ajssms-504	218	28	0.000	0.000	NUM
ajssms-504	218	29	0.000	0.000	NUM
ajssms-504	218	30	0.000	0.000	NUM
ajssms-504	218	31	0.000	0.000	NUM
ajssms-504	218	32	coef	coef	PROPN
ajssms-504	218	33	0.4775	0.4775	NUM
ajssms-504	218	34	0.0608	0.0608	NUM
ajssms-504	218	35	0.0022	0.0022	NUM
ajssms-504	218	36	-0.0006	-0.0006	NOUN
ajssms-504	218	37	-0.1789	-0.1789	NOUN
ajssms-504	219	1	0.6407	0.6407	NUM
ajssms-504	220	1	0.1877	0.1877	NUM
ajssms-504	220	2	0.0022	0.0022	NUM
ajssms-504	220	3	0.8385	0.8385	NUM
ajssms-504	220	4	0.0548	0.0548	NUM
ajssms-504	220	5	0.0028	0.0028	NUM
ajssms-504	220	6	0.8429	0.8429	NUM
ajssms-504	220	7	0.0483	0.0483	NUM
ajssms-504	220	8	tvalue	tvalue	NOUN
ajssms-504	220	9	2.9	2.9	NUM
ajssms-504	220	10	3.65	3.65	NUM
ajssms-504	220	11	3.95	3.95	NUM
ajssms-504	220	12	-2.12	-2.12	NUM
ajssms-504	220	13	-3.54	-3.54	NUM
ajssms-504	220	14	3.4	3.4	NUM
ajssms-504	220	15	4.84	4.84	NUM
ajssms-504	220	16	4.19	4.19	NUM
ajssms-504	220	17	4.58	4.58	NUM
ajssms-504	220	18	4.24	4.24	NUM
ajssms-504	220	19	p	p	NOUN
ajssms-504	220	20	-	-	PUNCT
ajssms-504	220	21	value	value	NOUN
ajssms-504	220	22	0.004	0.004	NUM
ajssms-504	220	23	0.000	0.000	NUM
ajssms-504	220	24	0.000	0.000	NUM
ajssms-504	220	25	0.034	0.034	NUM
ajssms-504	220	26	0.000	0.000	NUM
ajssms-504	220	27	0.001	0.001	NUM
ajssms-504	220	28	0.000	0.000	NUM
ajssms-504	220	29	0.000	0.000	NUM
ajssms-504	220	30	0.000	0.000	NUM
ajssms-504	220	31	0.000	0.000	NUM
ajssms-504	220	32	coef	coef	PROPN
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ajssms-504	220	72	 	 	SPACE
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ajssms-504	220	78	:	:	PUNCT
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ajssms-504	220	94	β5audit	β5audit	NOUN
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ajssms-504	220	96	:	:	PUNCT
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ajssms-504	221	85	tvalue	tvalue	NOUN
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ajssms-504	221	97	coef	coef	PROPN
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ajssms-504	223	5	  	  	SPACE
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ajssms-504	223	9	:	:	PUNCT
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ajssms-504	224	17	:	:	PUNCT
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ajssms-504	226	29	significant	significant	ADJ
ajssms-504	226	30	level	level	NOUN
ajssms-504	226	31	1	1	NUM
ajssms-504	226	32	%	%	NOUN
ajssms-504	226	33	*	*	PUNCT
ajssms-504	226	34	*	*	NOUN
ajssms-504	226	35	significant	significant	ADJ
ajssms-504	226	36	level	level	NOUN
ajssms-504	226	37	5	5	NUM
ajssms-504	226	38	%	%	NOUN
ajssms-504	226	39	*	*	PUNCT
ajssms-504	226	40	significant	significant	ADJ
ajssms-504	226	41	level	level	NOUN
ajssms-504	226	42	10	10	NUM
ajssms-504	226	43	%	%	NOUN
ajssms-504	226	44	1	1	NUM
ajssms-504	226	45	price	price	NOUN
ajssms-504	226	46	regression	regression	NOUN
ajssms-504	226	47	:	:	PUNCT
ajssms-504	226	48	sp=	sp=	ADJ
ajssms-504	226	49	α0	α0	ADJ
ajssms-504	226	50	+	+	CCONJ
ajssms-504	226	51	β1cait	β1cait	NOUN
ajssms-504	226	52	+	+	CCONJ
ajssms-504	226	53	β2fait	β2fait	NOUN
ajssms-504	226	54	+	+	CCONJ
ajssms-504	226	55	β3clit	β3clit	ADJ
ajssms-504	226	56	+	+	CCONJ
ajssms-504	226	57	β4nclit	β4nclit	ADJ
ajssms-504	226	58	+	+	CCONJ
ajssms-504	226	59	β5audit+µit	β5audit+µit	NOUN
ajssms-504	226	60	variable	variable	ADJ
ajssms-504	226	61	definitions	definition	NOUN
ajssms-504	226	62	for	for	ADP
ajssms-504	226	63	table	table	NOUN
ajssms-504	226	64	3	3	NUM
ajssms-504	226	65	:	:	PUNCT
ajssms-504	226	66	sp=	sp=	VERB
ajssms-504	226	67	share	share	NOUN
ajssms-504	226	68	price	price	NOUN
ajssms-504	226	69	of	of	ADP
ajssms-504	226	70	firm	firm	ADJ
ajssms-504	226	71	three	three	NUM
ajssms-504	226	72	months	month	NOUN
ajssms-504	226	73	after	after	ADP
ajssms-504	226	74	the	the	DET
ajssms-504	226	75	year	year	NOUN
ajssms-504	226	76	end	end	NOUN
ajssms-504	226	77	t.	t.	PROPN
ajssms-504	226	78	ca	ca	NOUN
ajssms-504	226	79	=	=	ADJ
ajssms-504	226	80	current	current	ADJ
ajssms-504	226	81	assets	asset	NOUN
ajssms-504	226	82	per	per	ADP
ajssms-504	226	83	share	share	NOUN
ajssms-504	226	84	of	of	ADP
ajssms-504	226	85	firm	firm	ADJ
ajssms-504	226	86	i	i	PRON
ajssms-504	226	87	at	at	ADP
ajssms-504	226	88	the	the	DET
ajssms-504	226	89	end	end	NOUN
ajssms-504	226	90	of	of	ADP
ajssms-504	226	91	fiscal	fiscal	ADJ
ajssms-504	226	92	year	year	NOUN
ajssms-504	227	1	t.	t.	PROPN
ajssms-504	227	2	fa	fa	PROPN
ajssms-504	227	3	=	=	ADJ
ajssms-504	227	4	fixed	fix	VERB
ajssms-504	227	5	assets	asset	NOUN
ajssms-504	227	6	for	for	ADP
ajssms-504	227	7	firm	firm	ADJ
ajssms-504	227	8	i	i	PRON
ajssms-504	227	9	at	at	ADP
ajssms-504	227	10	the	the	DET
ajssms-504	227	11	end	end	NOUN
ajssms-504	227	12	of	of	ADP
ajssms-504	227	13	fiscal	fiscal	ADJ
ajssms-504	227	14	year	year	NOUN
ajssms-504	227	15	t.	t.	NOUN
ajssms-504	227	16	cl	cl	NOUN
ajssms-504	227	17	=	=	ADJ
ajssms-504	227	18	current	current	ADJ
ajssms-504	227	19	liabilities	liability	NOUN
ajssms-504	227	20	per	per	ADP
ajssms-504	227	21	share	share	NOUN
ajssms-504	227	22	of	of	ADP
ajssms-504	227	23	firm	firm	ADJ
ajssms-504	227	24	i	i	PRON
ajssms-504	227	25	at	at	ADP
ajssms-504	227	26	the	the	DET
ajssms-504	227	27	end	end	NOUN
ajssms-504	227	28	of	of	ADP
ajssms-504	227	29	fiscal	fiscal	ADJ
ajssms-504	227	30	year	year	NOUN
ajssms-504	227	31	t.	t.	PROPN
ajssms-504	227	32	ncl	ncl	PROPN
ajssms-504	227	33	=	=	SYM
ajssms-504	227	34	non	non	ADJ
ajssms-504	227	35	-	-	ADJ
ajssms-504	227	36	current	current	ADJ
ajssms-504	227	37	assets	asset	NOUN
ajssms-504	227	38	for	for	ADP
ajssms-504	227	39	firm	firm	ADJ
ajssms-504	227	40	i	i	PRON
ajssms-504	227	41	at	at	ADP
ajssms-504	227	42	the	the	DET
ajssms-504	227	43	end	end	NOUN
ajssms-504	227	44	of	of	ADP
ajssms-504	227	45	fiscal	fiscal	ADJ
ajssms-504	227	46	year	year	NOUN
ajssms-504	227	47	t.	t.	NOUN
ajssms-504	227	48	aud	aud	NOUN
ajssms-504	227	49	=	=	PUNCT
ajssms-504	227	50	auditors	auditor	NOUN
ajssms-504	227	51	as	as	ADP
ajssms-504	227	52	dummy	dummy	ADJ
ajssms-504	227	53	variable	variable	NOUN
ajssms-504	227	54	“	"	PUNCT
ajssms-504	227	55	1	1	NUM
ajssms-504	227	56	”	"	PUNCT
ajssms-504	227	57	for	for	ADP
ajssms-504	227	58	“	"	PUNCT
ajssms-504	227	59	big	big	ADJ
ajssms-504	227	60	4	4	NUM
ajssms-504	227	61	”	"	PUNCT
ajssms-504	227	62	auditors	auditor	NOUN
ajssms-504	227	63	and	and	CCONJ
ajssms-504	227	64	“	"	PUNCT
ajssms-504	227	65	0	0	NUM
ajssms-504	227	66	”	"	PUNCT
ajssms-504	227	67	otherwise	otherwise	ADV
ajssms-504	227	68	.	.	PUNCT
ajssms-504	228	1	β=	β=	NOUN
ajssms-504	228	2	coefficient	coefficient	NOUN
ajssms-504	228	3	of	of	ADP
ajssms-504	228	4	the	the	DET
ajssms-504	228	5	explanatory	explanatory	ADJ
ajssms-504	228	6	variables	variable	NOUN
ajssms-504	228	7	.	.	PUNCT
ajssms-504	229	1	r2	r2	NOUN
ajssms-504	229	2	=	=	ADJ
ajssms-504	229	3	adjusted	adjust	VERB
ajssms-504	229	4	r2	r2	NOUN
ajssms-504	229	5	within	within	ADP
ajssms-504	229	6	the	the	DET
ajssms-504	229	7	panel	panel	NOUN
ajssms-504	229	8	regression	regression	NOUN
ajssms-504	229	9	.	.	PUNCT
ajssms-504	230	1	cramer	cramer	PROPN
ajssms-504	230	2	(	(	PUNCT
ajssms-504	230	3	1987	1987	NUM
ajssms-504	230	4	)	)	PUNCT
ajssms-504	230	5	is	be	AUX
ajssms-504	230	6	for	for	ADP
ajssms-504	230	7	the	the	DET
ajssms-504	230	8	statistical	statistical	ADJ
ajssms-504	230	9	difference	difference	NOUN
ajssms-504	230	10	in	in	ADP
ajssms-504	230	11	adjusted	adjusted	ADJ
ajssms-504	230	12	r2	r2	NOUN
ajssms-504	230	13	between	between	ADP
ajssms-504	230	14	pre	pre	ADJ
ajssms-504	230	15	-	-	ADJ
ajssms-504	230	16	and	and	CCONJ
ajssms-504	230	17	post	post	ADJ
ajssms-504	230	18	-	-	NOUN
ajssms-504	230	19	adoption	adoption	NOUN
ajssms-504	230	20	of	of	ADP
ajssms-504	230	21	ifrs	ifrs	NOUN
ajssms-504	230	22	from	from	ADP
ajssms-504	230	23	table	table	NOUN
ajssms-504	230	24	lists	list	NOUN
ajssms-504	230	25	p	p	NOUN
ajssms-504	230	26	-	-	PUNCT
ajssms-504	230	27	values	value	NOUN
ajssms-504	230	28	.	.	PUNCT
ajssms-504	231	1	all	all	DET
ajssms-504	231	2	p	p	NOUN
ajssms-504	231	3	-	-	PUNCT
ajssms-504	231	4	values	value	NOUN
ajssms-504	231	5	are	be	AUX
ajssms-504	231	6	estimated	estimate	VERB
ajssms-504	231	7	based	base	VERB
ajssms-504	231	8	on	on	ADP
ajssms-504	231	9	the	the	DET
ajssms-504	231	10	white	white	ADJ
ajssms-504	231	11	(	(	PUNCT
ajssms-504	231	12	1980	1980	NUM
ajssms-504	231	13	)	)	PUNCT
ajssms-504	231	14	corrected	correct	VERB
ajssms-504	231	15	error	error	NOUN
ajssms-504	231	16	for	for	ADP
ajssms-504	231	17	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	231	18	all	all	DET
ajssms-504	231	19	variables	variable	NOUN
ajssms-504	231	20	before	before	ADP
ajssms-504	231	21	the	the	DET
ajssms-504	231	22	adoption	adoption	NOUN
ajssms-504	231	23	of	of	ADP
ajssms-504	231	24	ifrs	ifrs	PROPN
ajssms-504	231	25	present	present	VERB
ajssms-504	231	26	similar	similar	ADJ
ajssms-504	231	27	results	result	NOUN
ajssms-504	231	28	expect	expect	VERB
ajssms-504	231	29	aud	aud	INTJ
ajssms-504	231	30	with	with	ADP
ajssms-504	231	31	p<0.01	p<0.01	PROPN
ajssms-504	231	32	%	%	NOUN
ajssms-504	231	33	significant	significant	ADJ
ajssms-504	231	34	level	level	NOUN
ajssms-504	231	35	.	.	PUNCT
ajssms-504	232	1	after	after	SCONJ
ajssms-504	232	2	the	the	DET
ajssms-504	232	3	adoption	adoption	NOUN
ajssms-504	232	4	of	of	ADP
ajssms-504	232	5	ifrs	ifrs	PROPN
ajssms-504	232	6	fa	fa	PROPN
ajssms-504	232	7	and	and	CCONJ
ajssms-504	232	8	ncl	ncl	NOUN
ajssms-504	232	9	do	do	AUX
ajssms-504	232	10	not	not	PART
ajssms-504	232	11	provide	provide	VERB
ajssms-504	232	12	any	any	DET
ajssms-504	232	13	significant	significant	ADJ
ajssms-504	232	14	level	level	NOUN
ajssms-504	232	15	of	of	ADP
ajssms-504	232	16	association	association	NOUN
ajssms-504	232	17	.	.	PUNCT
ajssms-504	233	1	the	the	DET
ajssms-504	233	2	results	result	NOUN
ajssms-504	233	3	from	from	ADP
ajssms-504	233	4	the	the	DET
ajssms-504	233	5	regression	regression	NOUN
ajssms-504	233	6	provide	provide	VERB
ajssms-504	233	7	evidence	evidence	NOUN
ajssms-504	233	8	of	of	ADP
ajssms-504	233	9	increased	increase	VERB
ajssms-504	233	10	value	value	NOUN
ajssms-504	233	11	relevance	relevance	NOUN
ajssms-504	233	12	of	of	ADP
ajssms-504	233	13	accounting	account	VERB
ajssms-504	233	14	information	information	NOUN
ajssms-504	233	15	from	from	ADP
ajssms-504	233	16	the	the	DET
ajssms-504	233	17	lower	low	ADJ
ajssms-504	233	18	adjusted	adjust	VERB
ajssms-504	233	19	r	r	NOUN
ajssms-504	233	20	2	2	NUM
ajssms-504	233	21	in	in	ADP
ajssms-504	233	22	the	the	DET
ajssms-504	233	23	before	before	ADP
ajssms-504	233	24	ifrs	ifrs	NOUN
ajssms-504	233	25	adoption	adoption	NOUN
ajssms-504	233	26	(	(	PUNCT
ajssms-504	233	27	adjusted	adjust	VERB
ajssms-504	233	28	r	r	NOUN
ajssms-504	233	29	2	2	NUM
ajssms-504	233	30	before=23.80	before=23.80	NOUN
ajssms-504	233	31	%	%	NOUN
ajssms-504	233	32	and	and	CCONJ
ajssms-504	233	33	after=24.89	after=24.89	NUM
ajssms-504	233	34	%	%	NOUN
ajssms-504	233	35	)	)	PUNCT
ajssms-504	233	36	.	.	PUNCT
ajssms-504	234	1	the	the	DET
ajssms-504	234	2	cramer	cramer	PROPN
ajssms-504	234	3	z	z	PROPN
ajssms-504	234	4	statistics	statistics	PROPN
ajssms-504	234	5	shows	show	VERB
ajssms-504	234	6	no	no	DET
ajssms-504	234	7	statistically	statistically	ADV
ajssms-504	234	8	significant	significant	ADJ
ajssms-504	234	9	difference	difference	NOUN
ajssms-504	234	10	between	between	ADP
ajssms-504	234	11	the	the	DET
ajssms-504	234	12	two	two	NUM
ajssms-504	234	13	periods	period	NOUN
ajssms-504	234	14	.	.	PUNCT
ajssms-504	235	1	this	this	PRON
ajssms-504	235	2	could	could	AUX
ajssms-504	235	3	be	be	AUX
ajssms-504	235	4	attributed	attribute	VERB
ajssms-504	235	5	to	to	ADP
ajssms-504	235	6	non	non	ADJ
ajssms-504	235	7	-	-	NOUN
ajssms-504	235	8	use	use	NOUN
ajssms-504	235	9	of	of	ADP
ajssms-504	235	10	fa	fa	INTJ
ajssms-504	235	11	and	and	CCONJ
ajssms-504	235	12	ncl	ncl	NOUN
ajssms-504	235	13	by	by	ADP
ajssms-504	235	14	banks	bank	NOUN
ajssms-504	235	15	for	for	ADP
ajssms-504	235	16	investments	investment	NOUN
ajssms-504	235	17	.	.	PUNCT
ajssms-504	236	1	also	also	ADV
ajssms-504	236	2	,	,	PUNCT
ajssms-504	236	3	banking	banking	NOUN
ajssms-504	236	4	sectors	sector	NOUN
ajssms-504	236	5	invest	invest	VERB
ajssms-504	236	6	mostly	mostly	ADV
ajssms-504	236	7	in	in	ADP
ajssms-504	236	8	financial	financial	ADJ
ajssms-504	236	9	assets	asset	NOUN
ajssms-504	236	10	than	than	ADP
ajssms-504	236	11	non	non	ADJ
ajssms-504	236	12	-	-	ADJ
ajssms-504	236	13	financial	financial	ADJ
ajssms-504	236	14	assets	asset	NOUN
ajssms-504	236	15	.	.	PUNCT
ajssms-504	237	1	table-5	table-5	PROPN
ajssms-504	237	2	.	.	PUNCT
ajssms-504	237	3	price	price	NOUN
ajssms-504	237	4	regression	regression	NOUN
ajssms-504	237	5	model	model	NOUN
ajssms-504	237	6	1	1	NUM
ajssms-504	237	7	financial	financial	ADJ
ajssms-504	237	8	selected	select	VERB
ajssms-504	237	9	assets	asset	NOUN
ajssms-504	237	10	and	and	CCONJ
ajssms-504	237	11	liabilities	liability	NOUN
ajssms-504	237	12	price	price	VERB
ajssms-504	237	13	1	1	NUM
ajssms-504	237	14	1a	1a	NOUN
ajssms-504	237	15	:	:	PUNCT
ajssms-504	237	16	sp	sp	NOUN
ajssms-504	237	17	=	=	SYM
ajssms-504	237	18	α1	α1	PROPN
ajssms-504	237	19	+	+	CCONJ
ajssms-504	237	20	β1cait	β1cait	NOUN
ajssms-504	237	21	+	+	CCONJ
ajssms-504	237	22	β2fait	β2fait	NOUN
ajssms-504	237	23	+	+	CCONJ
ajssms-504	237	24	β3clit	β3clit	ADJ
ajssms-504	237	25	+	+	CCONJ
ajssms-504	237	26	β4nclit	β4nclit	ADJ
ajssms-504	237	27	+	+	CCONJ
ajssms-504	237	28	β5audit	β5audit	NOUN
ajssms-504	237	29	α1	α1	PROPN
ajssms-504	237	30	β1	β1	PROPN
ajssms-504	237	31	β2	β2	PROPN
ajssms-504	237	32	β3	β3	VERB
ajssms-504	237	33	β4	β4	PROPN
ajssms-504	237	34	β5	β5	PROPN
ajssms-504	237	35	r	r	PROPN
ajssms-504	237	36	2	2	NUM
ajssms-504	237	37	pooled	pool	VERB
ajssms-504	237	38	data	datum	NOUN
ajssms-504	237	39	2009	2009	NUM
ajssms-504	237	40	-	-	SYM
ajssms-504	237	41	2013	2013	NUM
ajssms-504	237	42	coef	coef	NOUN
ajssms-504	237	43	0.0605	0.0605	NUM
ajssms-504	237	44	0.0495	0.0495	NUM
ajssms-504	237	45	0.5006	0.5006	NUM
ajssms-504	237	46	-0.0939	-0.0939	NOUN
ajssms-504	237	47	-0.1573	-0.1573	VERB
ajssms-504	237	48	0.4200	0.4200	NUM
ajssms-504	237	49	0.2253	0.2253	NUM
ajssms-504	237	50	tvalue	tvalue	NOUN
ajssms-504	237	51	0.49	0.49	NUM
ajssms-504	237	52	3.88	3.88	NUM
ajssms-504	237	53	7.51	7.51	NUM
ajssms-504	237	54	-6.09	-6.09	PUNCT
ajssms-504	237	55	-3.97	-3.97	NUM
ajssms-504	237	56	2.93	2.93	NUM
ajssms-504	237	57	p	p	NOUN
ajssms-504	237	58	-	-	PUNCT
ajssms-504	237	59	value	value	NOUN
ajssms-504	237	60	0.627	0.627	NUM
ajssms-504	237	61	0.000	0.000	NUM
ajssms-504	237	62	0.000	0.000	NUM
ajssms-504	237	63	0.000	0.000	NUM
ajssms-504	237	64	0.000	0.000	NUM
ajssms-504	237	65	0.004	0.004	NUM
ajssms-504	237	66	pre	pre	ADJ
ajssms-504	237	67	-	-	NOUN
ajssms-504	237	68	adoption	adoption	ADJ
ajssms-504	237	69	2009	2009	NUM
ajssms-504	237	70	-	-	SYM
ajssms-504	237	71	2011	2011	NUM
ajssms-504	237	72	coef	coef	PROPN
ajssms-504	237	73	-0.0477	-0.0477	NOUN
ajssms-504	237	74	0.4690	0.4690	NUM
ajssms-504	237	75	0.0838	0.0838	NUM
ajssms-504	237	76	-0.1519	-0.1519	PROPN
ajssms-504	237	77	-0.3918	-0.3918	NOUN
ajssms-504	237	78	-0.0354	-0.0354	PROPN
ajssms-504	238	1	0.2380	0.2380	NUM
ajssms-504	238	2	tvalue	tvalue	NOUN
ajssms-504	238	3	-3.92	-3.92	NUM
ajssms-504	238	4	6.43	6.43	NUM
ajssms-504	238	5	6.91	6.91	NUM
ajssms-504	238	6	-3.9	-3.9	NOUN
ajssms-504	238	7	-2.22	-2.22	PRON
ajssms-504	238	8	-0.23	-0.23	PRON
ajssms-504	238	9	p	p	NOUN
ajssms-504	238	10	-	-	PUNCT
ajssms-504	238	11	value	value	NOUN
ajssms-504	238	12	0.000	0.000	NUM
ajssms-504	238	13	0.000	0.000	NUM
ajssms-504	238	14	0.000	0.000	NUM
ajssms-504	238	15	0.000	0.000	NUM
ajssms-504	238	16	0.028	0.028	NUM
ajssms-504	238	17	0.821	0.821	NUM
ajssms-504	238	18	post	post	ADJ
ajssms-504	238	19	-	-	ADJ
ajssms-504	238	20	adoption-2012	adoption-2012	ADJ
ajssms-504	238	21	-	-	ADJ
ajssms-504	238	22	2013	2013	NUM
ajssms-504	238	23	coef	coef	NOUN
ajssms-504	238	24	0.1502	0.1502	NUM
ajssms-504	238	25	0.6365	0.6365	NUM
ajssms-504	238	26	0.5047	0.5047	NUM
ajssms-504	238	27	-0.4461	-0.4461	X
ajssms-504	238	28	-0.3994	-0.3994	VERB
ajssms-504	238	29	0.1820	0.1820	NUM
ajssms-504	238	30	0.2489	0.2489	NUM
ajssms-504	238	31	tvalue	tvalue	NOUN
ajssms-504	238	32	1.78	1.78	NUM
ajssms-504	238	33	5.18	5.18	NUM
ajssms-504	238	34	1.6	1.6	NUM
ajssms-504	238	35	-1.75	-1.75	NUM
ajssms-504	238	36	-1.64	-1.64	NUM
ajssms-504	238	37	0.88	0.88	NUM
ajssms-504	238	38	p	p	NOUN
ajssms-504	238	39	-	-	PUNCT
ajssms-504	238	40	value	value	NOUN
ajssms-504	238	41	0.078	0.078	NUM
ajssms-504	238	42	0.000	0.000	NUM
ajssms-504	238	43	0.114	0.114	NUM
ajssms-504	238	44	0.083	0.083	NUM
ajssms-504	238	45	0.105	0.105	NUM
ajssms-504	238	46	0.378	0.378	NUM
ajssms-504	238	47	cramer	cramer	NOUN
ajssms-504	238	48	-	-	PUNCT
ajssms-504	238	49	test(p	test(p	NOUN
ajssms-504	238	50	-	-	PUNCT
ajssms-504	238	51	value	value	NOUN
ajssms-504	238	52	)	)	PUNCT
ajssms-504	238	53	0.45620	0.45620	NUM
ajssms-504	239	1	*	*	PUNCT
ajssms-504	239	2	*	*	PUNCT
ajssms-504	239	3	*	*	PUNCT
ajssms-504	239	4	significant	significant	ADJ
ajssms-504	239	5	level	level	NOUN
ajssms-504	239	6	1	1	NUM
ajssms-504	239	7	%	%	NOUN
ajssms-504	240	1	*	*	PUNCT
ajssms-504	240	2	*	*	NOUN
ajssms-504	240	3	significant	significant	ADJ
ajssms-504	240	4	level	level	NOUN
ajssms-504	240	5	5	5	NUM
ajssms-504	240	6	%	%	NOUN
ajssms-504	240	7	*	*	PUNCT
ajssms-504	240	8	significant	significant	ADJ
ajssms-504	240	9	level	level	NOUN
ajssms-504	240	10	10	10	NUM
ajssms-504	240	11	%	%	NOUN
ajssms-504	240	12	1	1	NUM
ajssms-504	240	13	price	price	NOUN
ajssms-504	240	14	regression	regression	NOUN
ajssms-504	240	15	:	:	PUNCT
ajssms-504	240	16	sp=	sp=	ADJ
ajssms-504	240	17	α0	α0	ADJ
ajssms-504	240	18	+	+	CCONJ
ajssms-504	240	19	β1cait	β1cait	NOUN
ajssms-504	240	20	+	+	CCONJ
ajssms-504	241	1	β2fait	β2fait	NOUN
ajssms-504	241	2	+	+	CCONJ
ajssms-504	241	3	β3clit	β3clit	ADJ
ajssms-504	241	4	+	+	CCONJ
ajssms-504	241	5	β4nclit	β4nclit	ADJ
ajssms-504	241	6	+	+	CCONJ
ajssms-504	241	7	β5audit+µit	β5audit+µit	NOUN
ajssms-504	241	8	variable	variable	ADJ
ajssms-504	241	9	definitions	definition	NOUN
ajssms-504	241	10	for	for	ADP
ajssms-504	241	11	table	table	NOUN
ajssms-504	241	12	4	4	NUM
ajssms-504	241	13	:	:	PUNCT
ajssms-504	241	14	sp=	sp=	VERB
ajssms-504	241	15	share	share	NOUN
ajssms-504	241	16	price	price	NOUN
ajssms-504	241	17	of	of	ADP
ajssms-504	241	18	firm	firm	ADJ
ajssms-504	241	19	three	three	NUM
ajssms-504	241	20	months	month	NOUN
ajssms-504	241	21	after	after	ADP
ajssms-504	241	22	the	the	DET
ajssms-504	241	23	year	year	NOUN
ajssms-504	241	24	end	end	NOUN
ajssms-504	241	25	t.	t.	PROPN
ajssms-504	241	26	ca	ca	NOUN
ajssms-504	241	27	=	=	ADJ
ajssms-504	241	28	current	current	ADJ
ajssms-504	241	29	assets	asset	NOUN
ajssms-504	241	30	per	per	ADP
ajssms-504	241	31	share	share	NOUN
ajssms-504	241	32	of	of	ADP
ajssms-504	241	33	firm	firm	ADJ
ajssms-504	241	34	i	i	PRON
ajssms-504	241	35	at	at	ADP
ajssms-504	241	36	the	the	DET
ajssms-504	241	37	end	end	NOUN
ajssms-504	241	38	of	of	ADP
ajssms-504	241	39	fiscal	fiscal	ADJ
ajssms-504	241	40	year	year	NOUN
ajssms-504	242	1	t.	t.	PROPN
ajssms-504	242	2	fa	fa	PROPN
ajssms-504	242	3	=	=	ADJ
ajssms-504	242	4	fixed	fix	VERB
ajssms-504	242	5	assets	asset	NOUN
ajssms-504	242	6	for	for	ADP
ajssms-504	242	7	firm	firm	ADJ
ajssms-504	242	8	i	i	PRON
ajssms-504	242	9	at	at	ADP
ajssms-504	242	10	the	the	DET
ajssms-504	242	11	end	end	NOUN
ajssms-504	242	12	of	of	ADP
ajssms-504	242	13	fiscal	fiscal	ADJ
ajssms-504	242	14	year	year	NOUN
ajssms-504	242	15	t.	t.	NOUN
ajssms-504	242	16	cl	cl	NOUN
ajssms-504	242	17	=	=	ADJ
ajssms-504	242	18	current	current	ADJ
ajssms-504	242	19	liabilities	liability	NOUN
ajssms-504	242	20	per	per	ADP
ajssms-504	242	21	share	share	NOUN
ajssms-504	242	22	of	of	ADP
ajssms-504	242	23	firm	firm	ADJ
ajssms-504	242	24	i	i	PRON
ajssms-504	242	25	at	at	ADP
ajssms-504	242	26	the	the	DET
ajssms-504	242	27	end	end	NOUN
ajssms-504	242	28	of	of	ADP
ajssms-504	242	29	fiscal	fiscal	ADJ
ajssms-504	242	30	year	year	NOUN
ajssms-504	242	31	t.	t.	PROPN
ajssms-504	242	32	ncl	ncl	PROPN
ajssms-504	242	33	=	=	SYM
ajssms-504	242	34	non	non	ADJ
ajssms-504	242	35	-	-	ADJ
ajssms-504	242	36	current	current	ADJ
ajssms-504	242	37	assets	asset	NOUN
ajssms-504	242	38	for	for	ADP
ajssms-504	242	39	firm	firm	ADJ
ajssms-504	242	40	i	i	PRON
ajssms-504	242	41	at	at	ADP
ajssms-504	242	42	the	the	DET
ajssms-504	242	43	end	end	NOUN
ajssms-504	242	44	of	of	ADP
ajssms-504	242	45	fiscal	fiscal	ADJ
ajssms-504	242	46	year	year	NOUN
ajssms-504	242	47	t.	t.	NOUN
ajssms-504	242	48	aud	aud	NOUN
ajssms-504	242	49	=	=	PUNCT
ajssms-504	242	50	auditors	auditor	NOUN
ajssms-504	242	51	as	as	ADP
ajssms-504	242	52	dummy	dummy	ADJ
ajssms-504	242	53	variable	variable	NOUN
ajssms-504	242	54	“	"	PUNCT
ajssms-504	242	55	1	1	NUM
ajssms-504	242	56	”	"	PUNCT
ajssms-504	242	57	for	for	ADP
ajssms-504	242	58	“	"	PUNCT
ajssms-504	242	59	big	big	ADJ
ajssms-504	242	60	4	4	NUM
ajssms-504	242	61	”	"	PUNCT
ajssms-504	242	62	auditors	auditor	NOUN
ajssms-504	242	63	and	and	CCONJ
ajssms-504	242	64	“	"	PUNCT
ajssms-504	242	65	0	0	NUM
ajssms-504	242	66	”	"	PUNCT
ajssms-504	242	67	otherwise	otherwise	ADV
ajssms-504	242	68	.	.	PUNCT
ajssms-504	243	1	β=	β=	NOUN
ajssms-504	243	2	coefficient	coefficient	NOUN
ajssms-504	243	3	of	of	ADP
ajssms-504	243	4	the	the	DET
ajssms-504	243	5	explanatory	explanatory	ADJ
ajssms-504	243	6	variables	variable	NOUN
ajssms-504	243	7	.	.	PUNCT
ajssms-504	244	1	r2	r2	NOUN
ajssms-504	244	2	=	=	ADJ
ajssms-504	244	3	adjusted	adjust	VERB
ajssms-504	244	4	r2	r2	NOUN
ajssms-504	244	5	within	within	ADP
ajssms-504	244	6	the	the	DET
ajssms-504	244	7	panel	panel	NOUN
ajssms-504	244	8	regression	regression	NOUN
ajssms-504	244	9	.	.	PUNCT
ajssms-504	245	1	cramer	cramer	PROPN
ajssms-504	245	2	(	(	PUNCT
ajssms-504	245	3	1987	1987	NUM
ajssms-504	245	4	)	)	PUNCT
ajssms-504	245	5	is	be	AUX
ajssms-504	245	6	for	for	ADP
ajssms-504	245	7	the	the	DET
ajssms-504	245	8	statistical	statistical	ADJ
ajssms-504	245	9	difference	difference	NOUN
ajssms-504	245	10	in	in	ADP
ajssms-504	245	11	adjusted	adjusted	ADJ
ajssms-504	245	12	r2	r2	NOUN
ajssms-504	245	13	between	between	ADP
ajssms-504	245	14	pre	pre	ADJ
ajssms-504	245	15	-	-	ADJ
ajssms-504	245	16	and	and	CCONJ
ajssms-504	245	17	post	post	ADJ
ajssms-504	245	18	-	-	NOUN
ajssms-504	245	19	adoption	adoption	NOUN
ajssms-504	245	20	of	of	ADP
ajssms-504	245	21	ifrs	ifrs	NOUN
ajssms-504	245	22	from	from	ADP
ajssms-504	245	23	table	table	NOUN
ajssms-504	245	24	lists	list	NOUN
ajssms-504	245	25	p	p	NOUN
ajssms-504	245	26	-	-	PUNCT
ajssms-504	245	27	values	value	NOUN
ajssms-504	245	28	.	.	PUNCT
ajssms-504	246	1	all	all	DET
ajssms-504	246	2	p	p	NOUN
ajssms-504	246	3	-	-	PUNCT
ajssms-504	246	4	values	value	NOUN
ajssms-504	246	5	are	be	AUX
ajssms-504	246	6	estimated	estimate	VERB
ajssms-504	246	7	based	base	VERB
ajssms-504	246	8	on	on	ADP
ajssms-504	246	9	the	the	DET
ajssms-504	246	10	white	white	ADJ
ajssms-504	246	11	(	(	PUNCT
ajssms-504	246	12	1980	1980	NUM
ajssms-504	246	13	)	)	PUNCT
ajssms-504	246	14	corrected	correct	VERB
ajssms-504	246	15	error	error	NOUN
ajssms-504	246	16	for	for	ADP
ajssms-504	246	17	heteroscedasticity	heteroscedasticity	NOUN
ajssms-504	246	18	.	.	PUNCT
ajssms-504	247	1	6	6	NUM
ajssms-504	247	2	.	.	PUNCT
ajssms-504	247	3	conclusions	conclusion	NOUN
ajssms-504	247	4	before	before	ADP
ajssms-504	247	5	2012	2012	NUM
ajssms-504	247	6	nigerian	nigerian	ADJ
ajssms-504	247	7	firms	firm	NOUN
ajssms-504	247	8	have	have	AUX
ajssms-504	247	9	been	be	AUX
ajssms-504	247	10	reporting	report	VERB
ajssms-504	247	11	financial	financial	ADJ
ajssms-504	247	12	reporting	reporting	NOUN
ajssms-504	247	13	based	base	VERB
ajssms-504	247	14	on	on	ADP
ajssms-504	247	15	sas	sas	PROPN
ajssms-504	247	16	as	as	ADP
ajssms-504	247	17	domestic	domestic	ADJ
ajssms-504	247	18	accounting	accounting	NOUN
ajssms-504	247	19	reporting	reporting	NOUN
ajssms-504	247	20	.	.	PUNCT
ajssms-504	248	1	although	although	SCONJ
ajssms-504	248	2	,	,	PUNCT
ajssms-504	248	3	banks	bank	NOUN
ajssms-504	248	4	and	and	CCONJ
ajssms-504	248	5	multinationals	multinational	NOUN
ajssms-504	248	6	companies	company	NOUN
ajssms-504	248	7	were	be	AUX
ajssms-504	248	8	making	make	VERB
ajssms-504	248	9	two	two	NUM
ajssms-504	248	10	reports	report	NOUN
ajssms-504	248	11	based	base	VERB
ajssms-504	248	12	on	on	ADP
ajssms-504	248	13	sas	sas	PROPN
ajssms-504	248	14	and	and	CCONJ
ajssms-504	248	15	ifrs	ifrs	PROPN
ajssms-504	248	16	because	because	SCONJ
ajssms-504	248	17	of	of	ADP
ajssms-504	248	18	their	their	PRON
ajssms-504	248	19	link	link	NOUN
ajssms-504	248	20	with	with	ADP
ajssms-504	248	21	international	international	ADJ
ajssms-504	248	22	firms	firm	NOUN
ajssms-504	248	23	.	.	PUNCT
ajssms-504	249	1	the	the	DET
ajssms-504	249	2	law	law	NOUN
ajssms-504	249	3	of	of	ADP
ajssms-504	249	4	the	the	DET
ajssms-504	249	5	country	country	NOUN
ajssms-504	249	6	at	at	ADP
ajssms-504	249	7	the	the	DET
ajssms-504	249	8	period	period	NOUN
ajssms-504	249	9	all	all	DET
ajssms-504	249	10	firms	firm	NOUN
ajssms-504	249	11	should	should	AUX
ajssms-504	249	12	prepare	prepare	VERB
ajssms-504	249	13	their	their	PRON
ajssms-504	249	14	financial	financial	ADJ
ajssms-504	249	15	report	report	NOUN
ajssms-504	249	16	based	base	VERB
ajssms-504	249	17	on	on	ADP
ajssms-504	249	18	the	the	DET
ajssms-504	249	19	sas	sa	NOUN
ajssms-504	249	20	and	and	CCONJ
ajssms-504	249	21	company	company	NOUN
ajssms-504	249	22	and	and	CCONJ
ajssms-504	249	23	allied	ally	VERB
ajssms-504	249	24	matters	matter	NOUN
ajssms-504	249	25	act	act	VERB
ajssms-504	249	26	of	of	ADP
ajssms-504	249	27	1990	1990	NUM
ajssms-504	249	28	(	(	PUNCT
ajssms-504	249	29	cama	cama	NOUN
ajssms-504	249	30	,	,	PUNCT
ajssms-504	249	31	1990	1990	NUM
ajssms-504	249	32	)	)	PUNCT
ajssms-504	249	33	however	however	ADV
ajssms-504	249	34	,	,	PUNCT
ajssms-504	249	35	from	from	ADP
ajssms-504	249	36	2012	2012	NUM
ajssms-504	249	37	the	the	DET
ajssms-504	249	38	nigerian	nigerian	ADJ
ajssms-504	249	39	financial	financial	ADJ
ajssms-504	249	40	reporting	reporting	NOUN
ajssms-504	249	41	council	council	PROPN
ajssms-504	249	42	(	(	PUNCT
ajssms-504	249	43	frc	frc	PROPN
ajssms-504	249	44	)	)	PUNCT
ajssms-504	249	45	of	of	ADP
ajssms-504	249	46	nigeria	nigeria	PROPN
ajssms-504	249	47	mandated	mandate	VERB
ajssms-504	249	48	all	all	DET
ajssms-504	249	49	firms	firm	NOUN
ajssms-504	249	50	listed	list	VERB
ajssms-504	249	51	in	in	ADP
ajssms-504	249	52	the	the	DET
ajssms-504	249	53	nigerian	nigerian	ADJ
ajssms-504	249	54	stock	stock	NOUN
ajssms-504	249	55	market	market	NOUN
ajssms-504	249	56	to	to	PART
ajssms-504	249	57	prepare	prepare	VERB
ajssms-504	249	58	their	their	PRON
ajssms-504	249	59	financial	financial	ADJ
ajssms-504	249	60	report	report	NOUN
ajssms-504	249	61	based	base	VERB
ajssms-504	249	62	on	on	ADP
ajssms-504	249	63	ifrs	ifrs	PROPN
ajssms-504	249	64	.	.	PUNCT
ajssms-504	250	1	the	the	DET
ajssms-504	250	2	financial	financial	ADJ
ajssms-504	250	3	crisis	crisis	NOUN
ajssms-504	250	4	of	of	ADP
ajssms-504	250	5	2008	2008	NUM
ajssms-504	250	6	,	,	PUNCT
ajssms-504	250	7	even	even	ADV
ajssms-504	250	8	though	though	SCONJ
ajssms-504	250	9	it	it	PRON
ajssms-504	250	10	was	be	AUX
ajssms-504	250	11	a	a	DET
ajssms-504	250	12	global	global	ADJ
ajssms-504	250	13	issue	issue	NOUN
ajssms-504	250	14	but	but	CCONJ
ajssms-504	250	15	nigerian	nigerian	ADJ
ajssms-504	250	16	stock	stock	NOUN
ajssms-504	250	17	market	market	NOUN
ajssms-504	250	18	was	be	AUX
ajssms-504	250	19	considerably	considerably	ADV
ajssms-504	250	20	heating	heat	VERB
ajssms-504	250	21	.	.	PUNCT
ajssms-504	251	1	the	the	DET
ajssms-504	251	2	failure	failure	NOUN
ajssms-504	251	3	of	of	ADP
ajssms-504	251	4	the	the	DET
ajssms-504	251	5	market	market	NOUN
ajssms-504	251	6	in	in	ADP
ajssms-504	251	7	the	the	DET
ajssms-504	251	8	period	period	NOUN
ajssms-504	251	9	has	have	AUX
ajssms-504	251	10	made	make	VERB
ajssms-504	251	11	some	some	DET
ajssms-504	251	12	firms	firm	NOUN
ajssms-504	251	13	in	in	ADP
ajssms-504	251	14	the	the	DET
ajssms-504	251	15	capital	capital	NOUN
ajssms-504	251	16	market	market	NOUN
ajssms-504	251	17	to	to	PART
ajssms-504	251	18	either	either	CCONJ
ajssms-504	251	19	close	close	VERB
ajssms-504	251	20	down	down	ADP
ajssms-504	251	21	or	or	CCONJ
ajssms-504	251	22	merge	merge	VERB
ajssms-504	251	23	with	with	ADP
ajssms-504	251	24	others	other	NOUN
ajssms-504	251	25	.	.	PUNCT
ajssms-504	252	1	as	as	ADP
ajssms-504	252	2	a	a	DET
ajssms-504	252	3	result	result	NOUN
ajssms-504	252	4	of	of	ADP
ajssms-504	252	5	the	the	DET
ajssms-504	252	6	turmoil	turmoil	NOUN
ajssms-504	252	7	,	,	PUNCT
ajssms-504	252	8	the	the	DET
ajssms-504	252	9	central	central	ADJ
ajssms-504	252	10	bank	bank	PROPN
ajssms-504	252	11	nigerian	nigerian	PROPN
ajssms-504	252	12	(	(	PUNCT
ajssms-504	252	13	cbn	cbn	PROPN
ajssms-504	252	14	)	)	PUNCT
ajssms-504	252	15	issued	issue	VERB
ajssms-504	252	16	a	a	DET
ajssms-504	252	17	bailout	bailout	NOUN
ajssms-504	252	18	to	to	ADP
ajssms-504	252	19	the	the	DET
ajssms-504	252	20	banks	bank	NOUN
ajssms-504	252	21	in	in	ADP
ajssms-504	252	22	the	the	DET
ajssms-504	252	23	period	period	NOUN
ajssms-504	252	24	amounting	amount	VERB
ajssms-504	252	25	to	to	ADP
ajssms-504	252	26	usd3.3	usd3.3	PROPN
ajssms-504	252	27	billion	billion	NUM
ajssms-504	252	28	in	in	ADP
ajssms-504	252	29	2009	2009	NUM
ajssms-504	252	30	.	.	PUNCT
ajssms-504	253	1	therefore	therefore	ADV
ajssms-504	253	2	,	,	PUNCT
ajssms-504	253	3	this	this	DET
ajssms-504	253	4	study	study	NOUN
ajssms-504	253	5	addresses	address	VERB
ajssms-504	253	6	whether	whether	SCONJ
ajssms-504	253	7	a	a	DET
ajssms-504	253	8	change	change	NOUN
ajssms-504	253	9	in	in	ADP
ajssms-504	253	10	accounting	accounting	NOUN
ajssms-504	253	11	reporting	reporting	NOUN
ajssms-504	253	12	in	in	ADP
ajssms-504	253	13	nigeria	nigeria	PROPN
ajssms-504	253	14	has	have	VERB
ajssms-504	253	15	any	any	DET
ajssms-504	253	16	effect	effect	NOUN
ajssms-504	253	17	on	on	ADP
ajssms-504	253	18	the	the	DET
ajssms-504	253	19	value	value	NOUN
ajssms-504	253	20	relevance	relevance	NOUN
ajssms-504	253	21	of	of	ADP
ajssms-504	253	22	accounting	accounting	NOUN
ajssms-504	253	23	information	information	NOUN
ajssms-504	253	24	.	.	PUNCT
ajssms-504	254	1	the	the	DET
ajssms-504	254	2	result	result	NOUN
ajssms-504	254	3	of	of	ADP
ajssms-504	254	4	the	the	DET
ajssms-504	254	5	study	study	NOUN
ajssms-504	254	6	presents	present	VERB
ajssms-504	254	7	an	an	DET
ajssms-504	254	8	increase	increase	NOUN
ajssms-504	254	9	in	in	ADP
ajssms-504	254	10	value	value	NOUN
ajssms-504	254	11	relevance	relevance	NOUN
ajssms-504	254	12	of	of	ADP
ajssms-504	254	13	accounting	account	VERB
ajssms-504	254	14	information	information	NOUN
ajssms-504	254	15	after	after	ADP
ajssms-504	254	16	the	the	DET
ajssms-504	254	17	adoption	adoption	NOUN
ajssms-504	254	18	of	of	ADP
ajssms-504	254	19	ifrs	ifrs	PROPN
ajssms-504	254	20	.	.	PUNCT
ajssms-504	255	1	the	the	DET
ajssms-504	255	2	results	result	NOUN
ajssms-504	255	3	of	of	ADP
ajssms-504	255	4	non	non	ADJ
ajssms-504	255	5	-	-	ADJ
ajssms-504	255	6	financial	financial	ADJ
ajssms-504	255	7	firms	firm	NOUN
ajssms-504	255	8	provide	provide	VERB
ajssms-504	255	9	an	an	DET
ajssms-504	255	10	increase	increase	NOUN
ajssms-504	255	11	in	in	ADP
ajssms-504	255	12	value	value	NOUN
ajssms-504	255	13	relevance	relevance	NOUN
ajssms-504	255	14	after	after	ADP
ajssms-504	255	15	the	the	DET
ajssms-504	255	16	adoption	adoption	NOUN
ajssms-504	255	17	of	of	ADP
ajssms-504	255	18	ifrs	ifrs	PROPN
ajssms-504	255	19	.	.	PUNCT
ajssms-504	256	1	an	an	DET
ajssms-504	256	2	increase	increase	NOUN
ajssms-504	256	3	in	in	ADP
ajssms-504	256	4	value	value	NOUN
ajssms-504	256	5	relevance	relevance	NOUN
ajssms-504	256	6	in	in	ADP
ajssms-504	256	7	financial	financial	ADJ
ajssms-504	256	8	firms	firm	NOUN
ajssms-504	256	9	is	be	AUX
ajssms-504	256	10	also	also	ADV
ajssms-504	256	11	noticed	notice	VERB
ajssms-504	256	12	in	in	ADP
ajssms-504	256	13	the	the	DET
ajssms-504	256	14	financial	financial	ADJ
ajssms-504	256	15	firms	firm	NOUN
ajssms-504	256	16	.	.	PUNCT
ajssms-504	257	1	asian	asian	ADJ
ajssms-504	257	2	journal	journal	PROPN
ajssms-504	257	3	of	of	ADP
ajssms-504	257	4	social	social	ADJ
ajssms-504	257	5	sciences	sciences	PROPN
ajssms-504	257	6	and	and	CCONJ
ajssms-504	257	7	management	management	NOUN
ajssms-504	257	8	studies	study	NOUN
ajssms-504	257	9	,	,	PUNCT
ajssms-504	257	10	2017	2017	NUM
ajssms-504	257	11	,	,	PUNCT
ajssms-504	257	12	4(1	4(1	NOUN
ajssms-504	257	13	):	):	PUNCT
ajssms-504	257	14	1	1	NUM
ajssms-504	257	15	-	-	SYM
ajssms-504	257	16	9	9	NUM
ajssms-504	257	17	8	8	NUM
ajssms-504	257	18	the	the	DET
ajssms-504	257	19	cramer	cramer	PROPN
ajssms-504	257	20	z	z	PROPN
ajssms-504	257	21	test	test	NOUN
ajssms-504	257	22	for	for	ADP
ajssms-504	257	23	statistical	statistical	ADJ
ajssms-504	257	24	significant	significant	ADJ
ajssms-504	257	25	provide	provide	NOUN
ajssms-504	257	26	no	no	DET
ajssms-504	257	27	significance	significance	NOUN
ajssms-504	257	28	differences	difference	NOUN
ajssms-504	257	29	between	between	ADP
ajssms-504	257	30	the	the	DET
ajssms-504	257	31	two	two	NUM
ajssms-504	257	32	periods	period	NOUN
ajssms-504	257	33	all	all	DET
ajssms-504	257	34	the	the	DET
ajssms-504	257	35	models	model	NOUN
ajssms-504	257	36	.	.	PUNCT
ajssms-504	258	1	though	though	SCONJ
ajssms-504	258	2	the	the	DET
ajssms-504	258	3	result	result	NOUN
ajssms-504	258	4	provides	provide	VERB
ajssms-504	258	5	evidence	evidence	NOUN
ajssms-504	258	6	of	of	ADP
ajssms-504	258	7	ifrs	ifrs	ADJ
ajssms-504	258	8	improvement	improvement	NOUN
ajssms-504	258	9	from	from	ADP
ajssms-504	258	10	the	the	DET
ajssms-504	258	11	r	r	NOUN
ajssms-504	258	12	2	2	NUM
ajssms-504	258	13	but	but	CCONJ
ajssms-504	258	14	provides	provide	VERB
ajssms-504	258	15	no	no	DET
ajssms-504	258	16	statistical	statistical	ADJ
ajssms-504	258	17	difference	difference	NOUN
ajssms-504	258	18	of	of	ADP
ajssms-504	258	19	the	the	DET
ajssms-504	258	20	r2	r2	NOUN
ajssms-504	258	21	between	between	ADP
ajssms-504	258	22	the	the	DET
ajssms-504	258	23	two	two	NUM
ajssms-504	258	24	periods	period	NOUN
ajssms-504	258	25	.	.	PUNCT
ajssms-504	259	1	however	however	ADV
ajssms-504	259	2	,	,	PUNCT
ajssms-504	259	3	cl	cl	NOUN
ajssms-504	259	4	and	and	CCONJ
ajssms-504	259	5	financial	financial	ADJ
ajssms-504	259	6	asset	asset	NOUN
ajssms-504	259	7	present	present	VERB
ajssms-504	259	8	lower	low	ADJ
ajssms-504	259	9	r	r	NOUN
ajssms-504	259	10	2	2	NUM
ajssms-504	259	11	after	after	ADP
ajssms-504	259	12	the	the	DET
ajssms-504	259	13	adoption	adoption	NOUN
ajssms-504	259	14	of	of	ADP
ajssms-504	259	15	ifrs	ifrs	PROPN
ajssms-504	259	16	with	with	ADP
ajssms-504	259	17	no	no	DET
ajssms-504	259	18	statistical	statistical	ADJ
ajssms-504	259	19	differences	difference	NOUN
ajssms-504	259	20	between	between	ADP
ajssms-504	259	21	the	the	DET
ajssms-504	259	22	two	two	NUM
ajssms-504	259	23	periods	period	NOUN
ajssms-504	259	24	.	.	PUNCT
ajssms-504	260	1	this	this	DET
ajssms-504	260	2	lower	low	ADJ
ajssms-504	260	3	r	r	NOUN
ajssms-504	260	4	2	2	NUM
ajssms-504	260	5	in	in	ADP
ajssms-504	260	6	the	the	DET
ajssms-504	260	7	two	two	NUM
ajssms-504	260	8	models	model	NOUN
ajssms-504	260	9	support	support	VERB
ajssms-504	260	10	critics	critic	NOUN
ajssms-504	260	11	concerns	concern	NOUN
ajssms-504	260	12	on	on	ADP
ajssms-504	260	13	the	the	DET
ajssms-504	260	14	fair	fair	ADJ
ajssms-504	260	15	value	value	NOUN
ajssms-504	260	16	of	of	ADP
ajssms-504	260	17	assets	asset	NOUN
ajssms-504	260	18	and	and	CCONJ
ajssms-504	260	19	liabilities	liability	NOUN
ajssms-504	260	20	(	(	PUNCT
ajssms-504	260	21	liu	liu	PROPN
ajssms-504	260	22	et	et	PROPN
ajssms-504	260	23	al	al	PROPN
ajssms-504	260	24	.	.	PROPN
ajssms-504	260	25	,	,	PUNCT
ajssms-504	260	26	2012	2012	NUM
ajssms-504	260	27	)	)	PUNCT
ajssms-504	260	28	.	.	PUNCT
ajssms-504	261	1	in	in	ADP
ajssms-504	261	2	contrast	contrast	NOUN
ajssms-504	261	3	,	,	PUNCT
ajssms-504	261	4	the	the	DET
ajssms-504	261	5	defenders	defender	NOUN
ajssms-504	261	6	of	of	ADP
ajssms-504	261	7	fair	fair	ADJ
ajssms-504	261	8	value	value	NOUN
ajssms-504	261	9	found	find	VERB
ajssms-504	261	10	that	that	SCONJ
ajssms-504	261	11	confusing	confusing	ADJ
ajssms-504	261	12	and	and	CCONJ
ajssms-504	261	13	unnecessary	unnecessary	ADJ
ajssms-504	261	14	,	,	PUNCT
ajssms-504	261	15	that	that	SCONJ
ajssms-504	261	16	changing	change	VERB
ajssms-504	261	17	in	in	ADP
ajssms-504	261	18	value	value	NOUN
ajssms-504	261	19	relevance	relevance	NOUN
ajssms-504	261	20	could	could	AUX
ajssms-504	261	21	be	be	AUX
ajssms-504	261	22	as	as	ADP
ajssms-504	261	23	a	a	DET
ajssms-504	261	24	result	result	NOUN
ajssms-504	261	25	of	of	ADP
ajssms-504	261	26	change	change	NOUN
ajssms-504	261	27	in	in	ADP
ajssms-504	261	28	the	the	DET
ajssms-504	261	29	market	market	NOUN
ajssms-504	261	30	conditions	condition	NOUN
ajssms-504	261	31	.	.	PUNCT
ajssms-504	262	1	references	reference	NOUN
ajssms-504	262	2	aboody	aboody	PROPN
ajssms-504	262	3	,	,	PUNCT
ajssms-504	262	4	d.	d.	PROPN
ajssms-504	262	5	,	,	PUNCT
ajssms-504	262	6	j.	j.	PROPN
ajssms-504	262	7	hughes	hughes	PROPN
ajssms-504	262	8	and	and	CCONJ
ajssms-504	262	9	j.	j.	PROPN
ajssms-504	262	10	liu	liu	PROPN
ajssms-504	262	11	,	,	PUNCT
ajssms-504	262	12	2002	2002	NUM
ajssms-504	262	13	.	.	PUNCT
ajssms-504	263	1	measuring	measure	VERB
ajssms-504	263	2	value	value	NOUN
ajssms-504	263	3	relevance	relevance	NOUN
ajssms-504	263	4	in	in	ADP
ajssms-504	263	5	a	a	DET
ajssms-504	263	6	(	(	PUNCT
ajssms-504	263	7	possibly	possibly	ADV
ajssms-504	263	8	)	)	PUNCT
ajssms-504	263	9	inefficient	inefficient	ADJ
ajssms-504	263	10	market	market	NOUN
ajssms-504	263	11	.	.	PUNCT
ajssms-504	264	1	journal	journal	NOUN
ajssms-504	264	2	of	of	ADP
ajssms-504	264	3	accounting	accounting	NOUN
ajssms-504	264	4	research	research	NOUN
ajssms-504	264	5	,	,	PUNCT
ajssms-504	264	6	40(4	40(4	NUM
ajssms-504	264	7	):	):	PUNCT
ajssms-504	264	8	965–986	965–986	NUM
ajssms-504	264	9	.	.	PUNCT
ajssms-504	265	1	doi	doi	PROPN
ajssms-504	265	2	http://doi.org/10.1111/1475-679x.00078	http://doi.org/10.1111/1475-679x.00078	PROPN
ajssms-504	265	3	.	.	PUNCT
ajssms-504	266	1	agostino	agostino	PROPN
ajssms-504	266	2	,	,	PUNCT
ajssms-504	266	3	m.	m.	NOUN
ajssms-504	266	4	,	,	PUNCT
ajssms-504	266	5	d.	d.	PROPN
ajssms-504	266	6	drago	drago	PROPN
ajssms-504	266	7	and	and	CCONJ
ajssms-504	266	8	d.	d.	PROPN
ajssms-504	266	9	silipo	silipo	PROPN
ajssms-504	266	10	,	,	PUNCT
ajssms-504	266	11	2011	2011	NUM
ajssms-504	266	12	.	.	PUNCT
ajssms-504	267	1	the	the	DET
ajssms-504	267	2	value	value	NOUN
ajssms-504	267	3	relevance	relevance	NOUN
ajssms-504	267	4	of	of	ADP
ajssms-504	267	5	ifrs	ifrs	PROPN
ajssms-504	267	6	in	in	ADP
ajssms-504	267	7	the	the	DET
ajssms-504	267	8	european	european	PROPN
ajssms-504	267	9	banking	banking	NOUN
ajssms-504	267	10	industry	industry	NOUN
ajssms-504	267	11	.	.	PUNCT
ajssms-504	268	1	review	review	NOUN
ajssms-504	268	2	of	of	ADP
ajssms-504	268	3	quantitative	quantitative	ADJ
ajssms-504	268	4	finance	finance	NOUN
ajssms-504	268	5	and	and	CCONJ
ajssms-504	268	6	,	,	PUNCT
ajssms-504	268	7	15(1	15(1	NUM
ajssms-504	268	8	):	):	PUNCT
ajssms-504	268	9	21–43	21–43	PROPN
ajssms-504	268	10	.	.	PUNCT
ajssms-504	269	1	ahmed	ahmed	PROPN
ajssms-504	269	2	,	,	PUNCT
ajssms-504	269	3	a.s	a.s	PROPN
ajssms-504	269	4	.	.	PROPN
ajssms-504	269	5	and	and	CCONJ
ajssms-504	269	6	t.b	t.b	PROPN
ajssms-504	269	7	.	.	PROPN
ajssms-504	269	8	carolyn	carolyn	PROPN
ajssms-504	269	9	,	,	PUNCT
ajssms-504	269	10	1995	1995	NUM
ajssms-504	269	11	.	.	PUNCT
ajssms-504	270	1	stock	stock	NOUN
ajssms-504	270	2	market	market	NOUN
ajssms-504	270	3	valuation	valuation	NOUN
ajssms-504	270	4	of	of	ADP
ajssms-504	270	5	gains	gain	NOUN
ajssms-504	270	6	and	and	CCONJ
ajssms-504	270	7	losses	loss	NOUN
ajssms-504	270	8	on	on	ADP
ajssms-504	270	9	commercial	commercial	ADJ
ajssms-504	270	10	banks	bank	NOUN
ajssms-504	270	11	investment	investment	NOUN
ajssms-504	270	12	securities	security	NOUN
ajssms-504	270	13	an	an	DET
ajssms-504	270	14	empirical	empirical	ADJ
ajssms-504	270	15	analysis	analysis	NOUN
ajssms-504	270	16	.	.	PUNCT
ajssms-504	271	1	journal	journal	NOUN
ajssms-504	271	2	of	of	ADP
ajssms-504	271	3	accounting	accounting	NOUN
ajssms-504	271	4	and	and	CCONJ
ajssms-504	271	5	ecoomies	ecoomie	NOUN
ajssms-504	271	6	,	,	PUNCT
ajssms-504	271	7	20(20	20(20	NUM
ajssms-504	271	8	):	):	PUNCT
ajssms-504	271	9	207–225	207–225	NUM
ajssms-504	271	10	.	.	PUNCT
ajssms-504	272	1	amir	amir	PROPN
ajssms-504	272	2	,	,	PUNCT
ajssms-504	272	3	e.	e.	PROPN
ajssms-504	272	4	,	,	PUNCT
ajssms-504	272	5	t.	t.	PROPN
ajssms-504	272	6	harris	harris	PROPN
ajssms-504	272	7	and	and	CCONJ
ajssms-504	272	8	e.	e.	PROPN
ajssms-504	272	9	venuti	venuti	PROPN
ajssms-504	272	10	,	,	PUNCT
ajssms-504	272	11	1993	1993	NUM
ajssms-504	272	12	.	.	PUNCT
ajssms-504	273	1	a	a	DET
ajssms-504	273	2	comparison	comparison	NOUN
ajssms-504	273	3	of	of	ADP
ajssms-504	273	4	the	the	DET
ajssms-504	273	5	value	value	NOUN
ajssms-504	273	6	-	-	PUNCT
ajssms-504	273	7	relevance	relevance	NOUN
ajssms-504	273	8	of	of	ADP
ajssms-504	273	9	us	we	PRON
ajssms-504	273	10	versus	versus	ADP
ajssms-504	273	11	non	non	ADJ
ajssms-504	273	12	-	-	ADJ
ajssms-504	273	13	us	us	ADJ
ajssms-504	273	14	gaap	gaap	NOUN
ajssms-504	273	15	accounting	accounting	NOUN
ajssms-504	273	16	measures	measure	NOUN
ajssms-504	273	17	using	use	VERB
ajssms-504	273	18	form	form	NOUN
ajssms-504	273	19	20	20	NUM
ajssms-504	273	20	-	-	PUNCT
ajssms-504	273	21	f	f	NOUN
ajssms-504	273	22	reconciliations	reconciliation	NOUN
ajssms-504	273	23	.	.	PUNCT
ajssms-504	274	1	journal	journal	NOUN
ajssms-504	274	2	of	of	ADP
ajssms-504	274	3	accounting	accounting	NOUN
ajssms-504	274	4	research	research	NOUN
ajssms-504	274	5	,	,	PUNCT
ajssms-504	274	6	31(3	31(3	NUM
ajssms-504	274	7	):	):	PUNCT
ajssms-504	274	8	230–264	230–264	NUM
ajssms-504	274	9	.	.	PUNCT
ajssms-504	275	1	doi	doi	PROPN
ajssms-504	275	2	http://doi.org/10.2307/2491172	http://doi.org/10.2307/2491172	PROPN
ajssms-504	275	3	.	.	PUNCT
ajssms-504	276	1	baboukardos	baboukardos	PROPN
ajssms-504	276	2	,	,	PUNCT
ajssms-504	276	3	d.	d.	PROPN
ajssms-504	276	4	and	and	CCONJ
ajssms-504	276	5	g.	g.	PROPN
ajssms-504	276	6	rimmel	rimmel	PROPN
ajssms-504	276	7	,	,	PUNCT
ajssms-504	276	8	2014	2014	NUM
ajssms-504	276	9	.	.	PUNCT
ajssms-504	277	1	goodwill	goodwill	NOUN
ajssms-504	277	2	under	under	ADP
ajssms-504	277	3	ifrs	ifrs	NOUN
ajssms-504	277	4	:	:	PUNCT
ajssms-504	277	5	relevance	relevance	NOUN
ajssms-504	277	6	and	and	CCONJ
ajssms-504	277	7	disclosures	disclosure	NOUN
ajssms-504	277	8	in	in	ADP
ajssms-504	277	9	an	an	DET
ajssms-504	277	10	unfavorable	unfavorable	ADJ
ajssms-504	277	11	environment	environment	NOUN
ajssms-504	277	12	.	.	PUNCT
ajssms-504	278	1	accounting	accounting	PROPN
ajssms-504	278	2	forum	forum	PROPN
ajssms-504	278	3	,	,	PUNCT
ajssms-504	278	4	38(1	38(1	NUM
ajssms-504	278	5	):	):	PUNCT
ajssms-504	278	6	1–17	1–17	PROPN
ajssms-504	278	7	.	.	PUNCT
ajssms-504	279	1	ball	ball	PROPN
ajssms-504	279	2	,	,	PUNCT
ajssms-504	279	3	r.	r.	PROPN
ajssms-504	279	4	and	and	CCONJ
ajssms-504	279	5	p.	p.	PROPN
ajssms-504	279	6	brown	brown	PROPN
ajssms-504	279	7	,	,	PUNCT
ajssms-504	279	8	1968	1968	NUM
ajssms-504	279	9	.	.	PUNCT
ajssms-504	280	1	an	an	DET
ajssms-504	280	2	empirical	empirical	ADJ
ajssms-504	280	3	evaluation	evaluation	NOUN
ajssms-504	280	4	of	of	ADP
ajssms-504	280	5	accounting	accounting	NOUN
ajssms-504	280	6	income	income	NOUN
ajssms-504	280	7	numbers	number	NOUN
ajssms-504	280	8	.	.	PUNCT
ajssms-504	281	1	journal	journal	NOUN
ajssms-504	281	2	of	of	ADP
ajssms-504	281	3	accounting	accounting	NOUN
ajssms-504	281	4	research	research	NOUN
ajssms-504	281	5	,	,	PUNCT
ajssms-504	281	6	6(2	6(2	NUM
ajssms-504	281	7	):	):	PUNCT
ajssms-504	281	8	159–178	159–178	NUM
ajssms-504	281	9	.	.	PUNCT
ajssms-504	282	1	ball	ball	PROPN
ajssms-504	282	2	,	,	PUNCT
ajssms-504	282	3	r.	r.	PROPN
ajssms-504	282	4	,	,	PUNCT
ajssms-504	282	5	s.p	s.p	PROPN
ajssms-504	282	6	.	.	PUNCT
ajssms-504	282	7	kothari	kothari	PROPN
ajssms-504	282	8	,	,	PUNCT
ajssms-504	282	9	a.	a.	PROPN
ajssms-504	282	10	robin	robin	PROPN
ajssms-504	282	11	,	,	PUNCT
ajssms-504	282	12	r.	r.	PROPN
ajssms-504	282	13	ny	ny	PROPN
ajssms-504	282	14	,	,	PUNCT
ajssms-504	282	15	g.	g.	PROPN
ajssms-504	282	16	biddle	biddle	PROPN
ajssms-504	282	17	,	,	PUNCT
ajssms-504	282	18	d.	d.	PROPN
ajssms-504	282	19	collins	collins	PROPN
ajssms-504	282	20	and	and	CCONJ
ajssms-504	282	21	r.	r.	PROPN
ajssms-504	282	22	watts	watts	PROPN
ajssms-504	282	23	,	,	PUNCT
ajssms-504	282	24	2000	2000	NUM
ajssms-504	282	25	.	.	PUNCT
ajssms-504	283	1	the	the	DET
ajssms-504	283	2	effect	effect	NOUN
ajssms-504	283	3	of	of	ADP
ajssms-504	283	4	international	international	ADJ
ajssms-504	283	5	institutional	institutional	ADJ
ajssms-504	283	6	factors	factor	NOUN
ajssms-504	283	7	on	on	ADP
ajssms-504	283	8	properties	property	NOUN
ajssms-504	283	9	of	of	ADP
ajssms-504	283	10	accounting	accounting	NOUN
ajssms-504	283	11	earnings	earning	NOUN
ajssms-504	283	12	.	.	PUNCT
ajssms-504	284	1	journal	journal	NOUN
ajssms-504	284	2	of	of	ADP
ajssms-504	284	3	accounting	accounting	NOUN
ajssms-504	284	4	and	and	CCONJ
ajssms-504	284	5	economics	economic	NOUN
ajssms-504	284	6	,	,	PUNCT
ajssms-504	284	7	9(1	9(1	NUM
ajssms-504	284	8	):	):	PUNCT
ajssms-504	284	9	1–51	1–51	PROPN
ajssms-504	284	10	.	.	PUNCT
ajssms-504	285	1	barth	barth	PROPN
ajssms-504	285	2	,	,	PUNCT
ajssms-504	285	3	m.e	m.e	PROPN
ajssms-504	285	4	.	.	PROPN
ajssms-504	285	5	,	,	PUNCT
ajssms-504	285	6	1994	1994	NUM
ajssms-504	285	7	.	.	PUNCT
ajssms-504	286	1	value	value	NOUN
ajssms-504	286	2	accounting	accounting	NOUN
ajssms-504	286	3	:	:	PUNCT
ajssms-504	286	4	evidence	evidence	NOUN
ajssms-504	286	5	from	from	ADP
ajssms-504	286	6	investment	investment	NOUN
ajssms-504	286	7	securities	security	NOUN
ajssms-504	286	8	and	and	CCONJ
ajssms-504	286	9	the	the	DET
ajssms-504	286	10	market	market	NOUN
ajssms-504	286	11	valuation	valuation	NOUN
ajssms-504	286	12	of	of	ADP
ajssms-504	286	13	banks	bank	NOUN
ajssms-504	286	14	.	.	PUNCT
ajssms-504	287	1	accounting	accounting	NOUN
ajssms-504	287	2	review	review	PROPN
ajssms-504	287	3	,	,	PUNCT
ajssms-504	287	4	69(1	69(1	NUM
ajssms-504	287	5	):	):	PUNCT
ajssms-504	287	6	1	1	NUM
ajssms-504	287	7	–	–	PUNCT
ajssms-504	287	8	25	25	NUM
ajssms-504	287	9	.	.	PUNCT
ajssms-504	288	1	doi	doi	PROPN
ajssms-504	288	2	http://doi.org/10.2307/24825	http://doi.org/10.2307/24825	PROPN
ajssms-504	288	3	.	.	PROPN
ajssms-504	289	1	barth	barth	PROPN
ajssms-504	289	2	,	,	PUNCT
ajssms-504	289	3	m.e	m.e	PROPN
ajssms-504	289	4	.	.	PROPN
ajssms-504	289	5	,	,	PUNCT
ajssms-504	289	6	w.h	w.h	PROPN
ajssms-504	289	7	.	.	PROPN
ajssms-504	289	8	beaver	beaver	PROPN
ajssms-504	289	9	and	and	CCONJ
ajssms-504	289	10	w.r	w.r	PROPN
ajssms-504	289	11	.	.	PROPN
ajssms-504	289	12	landsman	landsman	PROPN
ajssms-504	289	13	,	,	PUNCT
ajssms-504	289	14	1996	1996	NUM
ajssms-504	289	15	.	.	PUNCT
ajssms-504	290	1	value	value	NOUN
ajssms-504	290	2	-	-	PUNCT
ajssms-504	290	3	relevance	relevance	NOUN
ajssms-504	290	4	of	of	ADP
ajssms-504	290	5	banks	bank	NOUN
ajssms-504	290	6	fair	fair	ADJ
ajssms-504	290	7	value	value	NOUN
ajssms-504	290	8	disclosures	disclosure	NOUN
ajssms-504	290	9	under	under	ADP
ajssms-504	290	10	sfas	sfas	NOUN
ajssms-504	290	11	no	no	INTJ
ajssms-504	290	12	.	.	PUNCT
ajssms-504	290	13	107	107	NUM
ajssms-504	290	14	.	.	PUNCT
ajssms-504	291	1	accounting	accounting	NOUN
ajssms-504	291	2	review	review	PROPN
ajssms-504	291	3	,	,	PUNCT
ajssms-504	291	4	71(4	71(4	NUM
ajssms-504	291	5	):	):	PUNCT
ajssms-504	291	6	513	513	NUM
ajssms-504	291	7	-	-	SYM
ajssms-504	291	8	537	537	NUM
ajssms-504	291	9	.	.	PUNCT
ajssms-504	291	10	doi	doi	PROPN
ajssms-504	291	11	http://doi.org/10.2307/248569	http://doi.org/10.2307/248569	PROPN
ajssms-504	291	12	.	.	PUNCT
ajssms-504	292	1	barth	barth	PROPN
ajssms-504	292	2	,	,	PUNCT
ajssms-504	292	3	m.e	m.e	PROPN
ajssms-504	292	4	.	.	PROPN
ajssms-504	292	5	,	,	PUNCT
ajssms-504	292	6	w.h	w.h	PROPN
ajssms-504	292	7	.	.	PROPN
ajssms-504	292	8	beaver	beaver	PROPN
ajssms-504	292	9	and	and	CCONJ
ajssms-504	292	10	w.r	w.r	PROPN
ajssms-504	292	11	.	.	PROPN
ajssms-504	292	12	landsman	landsman	PROPN
ajssms-504	292	13	,	,	PUNCT
ajssms-504	292	14	2001	2001	NUM
ajssms-504	292	15	.	.	PUNCT
ajssms-504	293	1	the	the	DET
ajssms-504	293	2	relevance	relevance	NOUN
ajssms-504	293	3	of	of	ADP
ajssms-504	293	4	the	the	DET
ajssms-504	293	5	value	value	NOUN
ajssms-504	293	6	relevance	relevance	NOUN
ajssms-504	293	7	literature	literature	NOUN
ajssms-504	293	8	for	for	ADP
ajssms-504	293	9	financial	financial	ADJ
ajssms-504	293	10	accounting	accounting	NOUN
ajssms-504	293	11	standard	standard	PROPN
ajssms-504	293	12	setting	setting	NOUN
ajssms-504	293	13	:	:	PUNCT
ajssms-504	293	14	another	another	DET
ajssms-504	293	15	view	view	NOUN
ajssms-504	293	16	.	.	PUNCT
ajssms-504	294	1	journal	journal	NOUN
ajssms-504	294	2	of	of	ADP
ajssms-504	294	3	accounting	accounting	NOUN
ajssms-504	294	4	and	and	CCONJ
ajssms-504	294	5	economics	economic	NOUN
ajssms-504	294	6	,	,	PUNCT
ajssms-504	294	7	31(1	31(1	NUM
ajssms-504	294	8	):	):	PUNCT
ajssms-504	294	9	77–104	77–104	PROPN
ajssms-504	294	10	.	.	PUNCT
ajssms-504	294	11	doi	doi	PROPN
ajssms-504	294	12	http://doi.org/10.1016/s0165-4101(01)00019-2	http://doi.org/10.1016/s0165-4101(01)00019-2	PROPN
ajssms-504	294	13	.	.	PROPN
ajssms-504	294	14	barth	barth	PROPN
ajssms-504	294	15	,	,	PUNCT
ajssms-504	294	16	m.e	m.e	PROPN
ajssms-504	294	17	.	.	PROPN
ajssms-504	294	18	and	and	CCONJ
ajssms-504	294	19	g.	g.	PROPN
ajssms-504	294	20	clinch	clinch	PROPN
ajssms-504	294	21	,	,	PUNCT
ajssms-504	294	22	1998	1998	NUM
ajssms-504	294	23	.	.	PUNCT
ajssms-504	295	1	revalued	revalue	VERB
ajssms-504	295	2	financial	financial	ADJ
ajssms-504	295	3	,	,	PUNCT
ajssms-504	295	4	tangible	tangible	ADJ
ajssms-504	295	5	,	,	PUNCT
ajssms-504	295	6	and	and	CCONJ
ajssms-504	295	7	intangible	intangible	ADJ
ajssms-504	295	8	assets	asset	NOUN
ajssms-504	295	9	 	 	SPACE
ajssms-504	295	10	:	:	PUNCT
ajssms-504	295	11	associations	association	NOUN
ajssms-504	295	12	with	with	ADP
ajssms-504	295	13	share	share	NOUN
ajssms-504	295	14	prices	price	NOUN
ajssms-504	295	15	and	and	CCONJ
ajssms-504	295	16	non	non	ADJ
ajssms-504	295	17	-	-	ADJ
ajssms-504	295	18	market	market	NOUN
ajssms-504	295	19	-	-	PUNCT
ajssms-504	295	20	based	base	VERB
ajssms-504	295	21	value	value	NOUN
ajssms-504	295	22	estimates	estimate	NOUN
ajssms-504	295	23	.	.	PUNCT
ajssms-504	296	1	journal	journal	NOUN
ajssms-504	296	2	of	of	ADP
ajssms-504	296	3	accounting	accounting	NOUN
ajssms-504	296	4	research	research	NOUN
ajssms-504	296	5	,	,	PUNCT
ajssms-504	296	6	36(3	36(3	NUM
ajssms-504	296	7	):	):	PUNCT
ajssms-504	296	8	199–233	199–233	NUM
ajssms-504	296	9	.	.	PUNCT
ajssms-504	297	1	doi	doi	PROPN
ajssms-504	297	2	http://doi.org/10.2307/2491314	http://doi.org/10.2307/2491314	PROPN
ajssms-504	297	3	.	.	PUNCT
ajssms-504	297	4	barth	barth	PROPN
ajssms-504	297	5	,	,	PUNCT
ajssms-504	297	6	m.r	m.r	PROPN
ajssms-504	297	7	.	.	PROPN
ajssms-504	297	8	,	,	PUNCT
ajssms-504	297	9	w.h	w.h	PROPN
ajssms-504	297	10	.	.	PROPN
ajssms-504	297	11	braver	braver	PROPN
ajssms-504	297	12	,	,	PUNCT
ajssms-504	297	13	j.m	j.m	PROPN
ajssms-504	297	14	.	.	PROPN
ajssms-504	297	15	hand	hand	NOUN
ajssms-504	297	16	and	and	CCONJ
ajssms-504	297	17	w.r	w.r	PROPN
ajssms-504	297	18	.	.	PROPN
ajssms-504	297	19	landsman	landsman	PROPN
ajssms-504	297	20	,	,	PUNCT
ajssms-504	297	21	1999	1999	NUM
ajssms-504	297	22	.	.	PUNCT
ajssms-504	298	1	accruals	accrual	NOUN
ajssms-504	298	2	,	,	PUNCT
ajssms-504	298	3	cash	cash	NOUN
ajssms-504	298	4	flows	flow	NOUN
ajssms-504	298	5	,	,	PUNCT
ajssms-504	298	6	and	and	CCONJ
ajssms-504	298	7	equity	equity	NOUN
ajssms-504	298	8	values	value	NOUN
ajssms-504	298	9	.	.	PUNCT
ajssms-504	299	1	review	review	NOUN
ajssms-504	299	2	of	of	ADP
ajssms-504	299	3	accounting	accounting	NOUN
ajssms-504	299	4	studies	study	NOUN
ajssms-504	299	5	,	,	PUNCT
ajssms-504	299	6	4(3	4(3	NUM
ajssms-504	299	7	):	):	PUNCT
ajssms-504	299	8	205–229	205–229	NUM
ajssms-504	299	9	.	.	PUNCT
ajssms-504	299	10	doi	doi	PROPN
ajssms-504	299	11	http://doi.org/10.1111/j.1468-5957.2006.01425.x	http://doi.org/10.1111/j.1468-5957.2006.01425.x	PROPN
ajssms-504	299	12	.	.	PUNCT
ajssms-504	300	1	beisland	beisland	PROPN
ajssms-504	300	2	,	,	PUNCT
ajssms-504	300	3	l.a	l.a	PROPN
ajssms-504	300	4	.	.	PROPN
ajssms-504	300	5	,	,	PUNCT
ajssms-504	300	6	2009	2009	NUM
ajssms-504	300	7	.	.	PUNCT
ajssms-504	301	1	a	a	DET
ajssms-504	301	2	review	review	NOUN
ajssms-504	301	3	of	of	ADP
ajssms-504	301	4	the	the	DET
ajssms-504	301	5	value	value	NOUN
ajssms-504	301	6	relevance	relevance	NOUN
ajssms-504	301	7	literature	literature	NOUN
ajssms-504	301	8	.	.	PUNCT
ajssms-504	302	1	open	open	ADJ
ajssms-504	302	2	business	business	NOUN
ajssms-504	302	3	journal	journal	NOUN
ajssms-504	302	4	,	,	PUNCT
ajssms-504	302	5	2(1	2(1	NUM
ajssms-504	302	6	):	):	PUNCT
ajssms-504	302	7	7–27	7–27	NOUN
ajssms-504	302	8	.	.	PUNCT
ajssms-504	303	1	doi	doi	PROPN
ajssms-504	303	2	http://doi.org/10.2174/1874915100902010007	http://doi.org/10.2174/1874915100902010007	PROPN
ajssms-504	303	3	.	.	PUNCT
ajssms-504	304	1	brien	brien	PROPN
ajssms-504	304	2	,	,	PUNCT
ajssms-504	304	3	j.o	j.o	PROPN
ajssms-504	304	4	.	.	PROPN
ajssms-504	304	5	,	,	PUNCT
ajssms-504	304	6	2005	2005	NUM
ajssms-504	304	7	.	.	PUNCT
ajssms-504	305	1	relevance	relevance	NOUN
ajssms-504	305	2	and	and	CCONJ
ajssms-504	305	3	reliability	reliability	NOUN
ajssms-504	305	4	of	of	ADP
ajssms-504	305	5	fair	fair	ADJ
ajssms-504	305	6	values	value	NOUN
ajssms-504	305	7	:	:	PUNCT
ajssms-504	305	8	discussion	discussion	NOUN
ajssms-504	305	9	of	of	ADP
ajssms-504	305	10	issues	issue	NOUN
ajssms-504	305	11	raised	raise	VERB
ajssms-504	305	12	.	.	PUNCT
ajssms-504	306	1	fair	fair	ADJ
ajssms-504	306	2	value	value	NOUN
ajssms-504	306	3	accounting	account	VERB
ajssms-504	306	4	for	for	ADP
ajssms-504	306	5	financial	financial	ADJ
ajssms-504	306	6	instruments	instrument	NOUN
ajssms-504	306	7	 	 	SPACE
ajssms-504	306	8	:	:	PUNCT
ajssms-504	306	9	some	some	DET
ajssms-504	306	10	implications	implication	NOUN
ajssms-504	306	11	for	for	ADP
ajssms-504	306	12	bank	bank	NOUN
ajssms-504	306	13	regulation	regulation	NOUN
ajssms-504	306	14	:	:	PUNCT
ajssms-504	306	15	bis	bis	PROPN
ajssms-504	306	16	accounting	accounting	NOUN
ajssms-504	306	17	,	,	PUNCT
ajssms-504	306	18	risk	risk	NOUN
ajssms-504	306	19	management	management	NOUN
ajssms-504	306	20	and	and	CCONJ
ajssms-504	306	21	prudential	prudential	ADJ
ajssms-504	306	22	regulation	regulation	NOUN
ajssms-504	306	23	workshop	workshop	NOUN
ajssms-504	306	24	,	,	PUNCT
ajssms-504	306	25	basel	basel	PROPN
ajssms-504	306	26	,	,	PUNCT
ajssms-504	306	27	nov	nov	PROPN
ajssms-504	306	28	.	.	PROPN
ajssms-504	307	1	pp	pp	NUM
ajssms-504	307	2	:	:	PUNCT
ajssms-504	307	3	1112	1112	NUM
ajssms-504	307	4	.	.	PUNCT
ajssms-504	308	1	cama	cama	NOUN
ajssms-504	308	2	,	,	PUNCT
ajssms-504	308	3	1990	1990	NUM
ajssms-504	308	4	.	.	PUNCT
ajssms-504	309	1	companies	company	NOUN
ajssms-504	309	2	and	and	CCONJ
ajssms-504	309	3	allied	ally	VERB
ajssms-504	309	4	matters	matter	NOUN
ajssms-504	309	5	act	act	VERB
ajssms-504	309	6	,	,	PUNCT
ajssms-504	309	7	of	of	ADP
ajssms-504	309	8	nigeria	nigeria	PROPN
ajssms-504	309	9	.	.	PUNCT
ajssms-504	310	1	federal	federal	PROPN
ajssms-504	310	2	republic	republic	PROPN
ajssms-504	310	3	of	of	ADP
ajssms-504	310	4	nigeria	nigeria	PROPN
ajssms-504	310	5	.	.	PUNCT
ajssms-504	311	1	chebaane	chebaane	PROPN
ajssms-504	311	2	,	,	PUNCT
ajssms-504	311	3	s.	s.	PROPN
ajssms-504	311	4	and	and	CCONJ
ajssms-504	311	5	b.h	b.h	PROPN
ajssms-504	311	6	.	.	PROPN
ajssms-504	311	7	othman	othman	PROPN
ajssms-504	311	8	,	,	PUNCT
ajssms-504	311	9	2014	2014	NUM
ajssms-504	311	10	.	.	PUNCT
ajssms-504	312	1	the	the	DET
ajssms-504	312	2	impact	impact	NOUN
ajssms-504	312	3	of	of	ADP
ajssms-504	312	4	ifrs	ifrs	ADJ
ajssms-504	312	5	adoption	adoption	NOUN
ajssms-504	312	6	on	on	ADP
ajssms-504	312	7	value	value	NOUN
ajssms-504	312	8	relevance	relevance	NOUN
ajssms-504	312	9	of	of	ADP
ajssms-504	312	10	earnings	earning	NOUN
ajssms-504	312	11	and	and	CCONJ
ajssms-504	312	12	book	book	NOUN
ajssms-504	312	13	value	value	NOUN
ajssms-504	312	14	of	of	ADP
ajssms-504	312	15	equity	equity	NOUN
ajssms-504	312	16	:	:	PUNCT
ajssms-504	312	17	the	the	DET
ajssms-504	312	18	case	case	NOUN
ajssms-504	312	19	of	of	ADP
ajssms-504	312	20	emerging	emerge	VERB
ajssms-504	312	21	markets	market	NOUN
ajssms-504	312	22	in	in	ADP
ajssms-504	312	23	african	african	ADJ
ajssms-504	312	24	and	and	CCONJ
ajssms-504	312	25	asian	asian	ADJ
ajssms-504	312	26	region	region	NOUN
ajssms-504	312	27	.	.	PUNCT
ajssms-504	313	1	procedia	procedia	PROPN
ajssms-504	313	2	social	social	ADJ
ajssms-504	313	3	and	and	CCONJ
ajssms-504	313	4	behavioral	behavioral	ADJ
ajssms-504	313	5	sciences	science	NOUN
ajssms-504	313	6	,	,	PUNCT
ajssms-504	313	7	145(november	145(november	NUM
ajssms-504	313	8	2015	2015	NUM
ajssms-504	313	9	):	):	PUNCT
ajssms-504	313	10	70	70	NUM
ajssms-504	313	11	-	-	SYM
ajssms-504	313	12	80	80	NUM
ajssms-504	313	13	.	.	PUNCT
ajssms-504	314	1	doi	doi	PROPN
ajssms-504	314	2	http://doi.org/10.1016/j.sbspro.2014.06.012	http://doi.org/10.1016/j.sbspro.2014.06.012	PROPN
ajssms-504	314	3	.	.	PUNCT
ajssms-504	315	1	chen	chen	PROPN
ajssms-504	315	2	,	,	PUNCT
ajssms-504	315	3	c.j	c.j	PROPN
ajssms-504	315	4	.	.	PROPN
ajssms-504	315	5	,	,	PUNCT
ajssms-504	315	6	s.	s.	PROPN
ajssms-504	315	7	chen	chen	PROPN
ajssms-504	315	8	and	and	CCONJ
ajssms-504	315	9	x.	x.	PROPN
ajssms-504	315	10	su	su	PROPN
ajssms-504	315	11	,	,	PUNCT
ajssms-504	315	12	2001	2001	NUM
ajssms-504	315	13	.	.	PUNCT
ajssms-504	316	1	is	be	AUX
ajssms-504	316	2	accounting	account	VERB
ajssms-504	316	3	information	information	NOUN
ajssms-504	316	4	value	value	NOUN
ajssms-504	316	5	-	-	PUNCT
ajssms-504	316	6	relevant	relevant	ADJ
ajssms-504	316	7	in	in	ADP
ajssms-504	316	8	the	the	DET
ajssms-504	316	9	emerging	emerge	VERB
ajssms-504	316	10	chinese	chinese	ADJ
ajssms-504	316	11	stock	stock	NOUN
ajssms-504	316	12	market	market	NOUN
ajssms-504	316	13	?	?	PUNCT
ajssms-504	317	1	journal	journal	NOUN
ajssms-504	317	2	of	of	ADP
ajssms-504	317	3	international	international	ADJ
ajssms-504	317	4	accounting	accounting	NOUN
ajssms-504	317	5	,	,	PUNCT
ajssms-504	317	6	auditing	auditing	NOUN
ajssms-504	317	7	and	and	CCONJ
ajssms-504	317	8	taxation	taxation	NOUN
ajssms-504	317	9	,	,	PUNCT
ajssms-504	317	10	10(1	10(1	NUM
ajssms-504	317	11	):	):	PUNCT
ajssms-504	317	12	1–22	1–22	NOUN
ajssms-504	317	13	.	.	PUNCT
ajssms-504	318	1	doi	doi	PROPN
ajssms-504	318	2	http://doi.org/10.1016/s1061-9518(01)00033-7	http://doi.org/10.1016/s1061-9518(01)00033-7	PROPN
ajssms-504	318	3	.	.	PUNCT
ajssms-504	319	1	collins	collins	PROPN
ajssms-504	319	2	,	,	PUNCT
ajssms-504	319	3	d.w	d.w	PROPN
ajssms-504	319	4	.	.	PROPN
ajssms-504	319	5	,	,	PUNCT
ajssms-504	319	6	e.l	e.l	PROPN
ajssms-504	319	7	.	.	PROPN
ajssms-504	319	8	maydew	maydew	PROPN
ajssms-504	319	9	and	and	CCONJ
ajssms-504	319	10	i.s	i.s	PROPN
ajssms-504	319	11	.	.	PROPN
ajssms-504	319	12	weiss	weiss	PROPN
ajssms-504	319	13	,	,	PUNCT
ajssms-504	319	14	1997	1997	NUM
ajssms-504	319	15	.	.	PUNCT
ajssms-504	320	1	changes	change	NOUN
ajssms-504	320	2	in	in	ADP
ajssms-504	320	3	the	the	DET
ajssms-504	320	4	value	value	NOUN
ajssms-504	320	5	-	-	PUNCT
ajssms-504	320	6	relevance	relevance	NOUN
ajssms-504	320	7	of	of	ADP
ajssms-504	320	8	earnings	earning	NOUN
ajssms-504	320	9	and	and	CCONJ
ajssms-504	320	10	book	book	NOUN
ajssms-504	320	11	values	value	NOUN
ajssms-504	320	12	over	over	ADP
ajssms-504	320	13	the	the	DET
ajssms-504	320	14	past	past	ADJ
ajssms-504	320	15	forty	forty	NUM
ajssms-504	320	16	years	year	NOUN
ajssms-504	320	17	.	.	PUNCT
ajssms-504	321	1	journal	journal	NOUN
ajssms-504	321	2	of	of	ADP
ajssms-504	321	3	accounting	accounting	NOUN
ajssms-504	321	4	and	and	CCONJ
ajssms-504	321	5	economics	economic	NOUN
ajssms-504	321	6	,	,	PUNCT
ajssms-504	321	7	24(1	24(1	NUM
ajssms-504	321	8	):	):	PUNCT
ajssms-504	321	9	39–67	39–67	NUM
ajssms-504	321	10	.	.	PUNCT
ajssms-504	321	11	doi	doi	PROPN
ajssms-504	321	12	http://doi.org/10.1016/s0165-4101(97)00015-3	http://doi.org/10.1016/s0165-4101(97)00015-3	PROPN
ajssms-504	321	13	.	.	PUNCT
ajssms-504	322	1	cramer	cramer	PROPN
ajssms-504	322	2	,	,	PUNCT
ajssms-504	322	3	j.s	j.s	PROPN
ajssms-504	322	4	.	.	PROPN
ajssms-504	322	5	,	,	PUNCT
ajssms-504	322	6	1987	1987	NUM
ajssms-504	322	7	.	.	PUNCT
ajssms-504	323	1	mean	mean	VERB
ajssms-504	323	2	and	and	CCONJ
ajssms-504	323	3	variance	variance	NOUN
ajssms-504	323	4	of	of	ADP
ajssms-504	323	5	r2	r2	PROPN
ajssms-504	323	6	in	in	ADP
ajssms-504	323	7	small	small	ADJ
ajssms-504	323	8	and	and	CCONJ
ajssms-504	323	9	moderate	moderate	ADJ
ajssms-504	323	10	samples	sample	NOUN
ajssms-504	323	11	.	.	PUNCT
ajssms-504	324	1	journal	journal	NOUN
ajssms-504	324	2	of	of	ADP
ajssms-504	324	3	econometrics	econometric	NOUN
ajssms-504	324	4	,	,	PUNCT
ajssms-504	324	5	35(2–3	35(2–3	NUM
ajssms-504	324	6	):	):	PUNCT
ajssms-504	324	7	253–266	253–266	NUM
ajssms-504	324	8	.	.	PUNCT
ajssms-504	325	1	ebaid	ebaid	PROPN
ajssms-504	325	2	,	,	PUNCT
ajssms-504	325	3	i.e.	i.e.	X
ajssms-504	325	4	,	,	PUNCT
ajssms-504	325	5	2012	2012	NUM
ajssms-504	325	6	.	.	PUNCT
ajssms-504	326	1	the	the	DET
ajssms-504	326	2	value	value	NOUN
ajssms-504	326	3	relevance	relevance	NOUN
ajssms-504	326	4	of	of	ADP
ajssms-504	326	5	accounting	accounting	NOUN
ajssms-504	326	6	-	-	PUNCT
ajssms-504	326	7	based	base	VERB
ajssms-504	326	8	performance	performance	NOUN
ajssms-504	326	9	measures	measure	NOUN
ajssms-504	326	10	in	in	ADP
ajssms-504	326	11	emerging	emerge	VERB
ajssms-504	326	12	economies	economy	NOUN
ajssms-504	326	13	the	the	DET
ajssms-504	326	14	case	case	NOUN
ajssms-504	326	15	of	of	ADP
ajssms-504	326	16	egypt	egypt	PROPN
ajssms-504	326	17	,	,	PUNCT
ajssms-504	326	18	35(1	35(1	NUM
ajssms-504	326	19	):	):	PUNCT
ajssms-504	326	20	69–88	69–88	NUM
ajssms-504	326	21	.	.	PUNCT
ajssms-504	326	22	doi	doi	PROPN
ajssms-504	326	23	http://doi.org/10.1108/01409171211190814	http://doi.org/10.1108/01409171211190814	PROPN
ajssms-504	326	24	.	.	PUNCT
ajssms-504	327	1	economist	economist	NOUN
ajssms-504	327	2	,	,	PUNCT
ajssms-504	327	3	t.	t.	PROPN
ajssms-504	327	4	,	,	PUNCT
ajssms-504	327	5	2005	2005	NUM
ajssms-504	327	6	.	.	PUNCT
ajssms-504	328	1	the	the	DET
ajssms-504	328	2	ones	one	NOUN
ajssms-504	328	3	that	that	PRON
ajssms-504	328	4	get	get	VERB
ajssms-504	328	5	away	away	ADV
ajssms-504	328	6	.	.	PUNCT
ajssms-504	329	1	ones	one	NOUN
ajssms-504	329	2	that	that	PRON
ajssms-504	329	3	get	get	VERB
ajssms-504	329	4	away	away	ADV
ajssms-504	329	5	,	,	PUNCT
ajssms-504	329	6	14	14	NUM
ajssms-504	329	7	:	:	SYM
ajssms-504	329	8	65	65	NUM
ajssms-504	329	9	&	&	CCONJ
ajssms-504	329	10	66	66	NUM
ajssms-504	329	11	.	.	PUNCT
ajssms-504	330	1	francis	francis	PROPN
ajssms-504	330	2	,	,	PUNCT
ajssms-504	330	3	j.	j.	PROPN
ajssms-504	330	4	and	and	CCONJ
ajssms-504	330	5	k.	k.	PROPN
ajssms-504	330	6	schipper	schipper	PROPN
ajssms-504	330	7	,	,	PUNCT
ajssms-504	330	8	1999	1999	NUM
ajssms-504	330	9	.	.	PUNCT
ajssms-504	331	1	have	have	AUX
ajssms-504	331	2	financial	financial	ADJ
ajssms-504	331	3	statements	statement	NOUN
ajssms-504	331	4	lost	lose	VERB
ajssms-504	331	5	their	their	PRON
ajssms-504	331	6	relevance	relevance	NOUN
ajssms-504	331	7	?	?	PUNCT
ajssms-504	332	1	journal	journal	NOUN
ajssms-504	332	2	of	of	ADP
ajssms-504	332	3	accounting	accounting	NOUN
ajssms-504	332	4	research	research	NOUN
ajssms-504	332	5	,	,	PUNCT
ajssms-504	332	6	37(2	37(2	PRON
ajssms-504	332	7	):	):	PUNCT
ajssms-504	332	8	319–352	319–352	NUM
ajssms-504	332	9	.	.	PUNCT
ajssms-504	333	1	doi	doi	PROPN
ajssms-504	333	2	http://doi.org/10.2307/2491412	http://doi.org/10.2307/2491412	PROPN
ajssms-504	333	3	.	.	PUNCT
ajssms-504	334	1	gordon	gordon	PROPN
ajssms-504	334	2	,	,	PUNCT
ajssms-504	334	3	e.a	e.a	PROPN
ajssms-504	334	4	.	.	PROPN
ajssms-504	334	5	,	,	PUNCT
ajssms-504	334	6	2001	2001	NUM
ajssms-504	334	7	.	.	PUNCT
ajssms-504	335	1	accounting	account	VERB
ajssms-504	335	2	for	for	ADP
ajssms-504	335	3	changing	change	VERB
ajssms-504	335	4	prices	price	NOUN
ajssms-504	335	5	:	:	PUNCT
ajssms-504	335	6	the	the	DET
ajssms-504	335	7	value	value	NOUN
ajssms-504	335	8	relevance	relevance	NOUN
ajssms-504	335	9	of	of	ADP
ajssms-504	335	10	historical	historical	ADJ
ajssms-504	335	11	cost	cost	NOUN
ajssms-504	335	12	,	,	PUNCT
ajssms-504	335	13	price	price	NOUN
ajssms-504	335	14	level	level	NOUN
ajssms-504	335	15	,	,	PUNCT
ajssms-504	335	16	and	and	CCONJ
ajssms-504	335	17	replacement	replacement	NOUN
ajssms-504	335	18	cost	cost	NOUN
ajssms-504	335	19	accounting	accounting	NOUN
ajssms-504	335	20	in	in	ADP
ajssms-504	335	21	mexico	mexico	PROPN
ajssms-504	335	22	.	.	PUNCT
ajssms-504	336	1	journal	journal	PROPN
ajssms-504	336	2	of	of	ADP
ajssms-504	336	3	accounting	accounting	NOUN
ajssms-504	336	4	research	research	NOUN
ajssms-504	336	5	,	,	PUNCT
ajssms-504	336	6	39(1	39(1	NUM
ajssms-504	336	7	):	):	PUNCT
ajssms-504	336	8	177–200	177–200	NUM
ajssms-504	336	9	.	.	PUNCT
ajssms-504	336	10	doi	doi	PROPN
ajssms-504	336	11	http://doi.org/10.1111/1475-679x.00008	http://doi.org/10.1111/1475-679x.00008	PROPN
ajssms-504	336	12	.	.	PUNCT
ajssms-504	337	1	graham	graham	PROPN
ajssms-504	337	2	,	,	PUNCT
ajssms-504	337	3	r.	r.	PROPN
ajssms-504	337	4	,	,	PUNCT
ajssms-504	337	5	r.	r.	PROPN
ajssms-504	337	6	king	king	PROPN
ajssms-504	337	7	and	and	CCONJ
ajssms-504	337	8	j.	j.	PROPN
ajssms-504	337	9	bailes	bailes	PROPN
ajssms-504	337	10	,	,	PUNCT
ajssms-504	337	11	2000	2000	NUM
ajssms-504	337	12	.	.	PUNCT
ajssms-504	338	1	the	the	DET
ajssms-504	338	2	value	value	NOUN
ajssms-504	338	3	relevance	relevance	NOUN
ajssms-504	338	4	of	of	ADP
ajssms-504	338	5	accounting	account	VERB
ajssms-504	338	6	information	information	NOUN
ajssms-504	338	7	during	during	ADP
ajssms-504	338	8	a	a	DET
ajssms-504	338	9	financial	financial	ADJ
ajssms-504	338	10	crisis	crisis	NOUN
ajssms-504	338	11	:	:	PUNCT
ajssms-504	338	12	thailand	thailand	PROPN
ajssms-504	338	13	and	and	CCONJ
ajssms-504	338	14	the	the	DET
ajssms-504	338	15	1997	1997	NUM
ajssms-504	338	16	decline	decline	NOUN
ajssms-504	338	17	in	in	ADP
ajssms-504	338	18	the	the	DET
ajssms-504	338	19	value	value	NOUN
ajssms-504	338	20	of	of	ADP
ajssms-504	338	21	the	the	DET
ajssms-504	338	22	baht	baht	NOUN
ajssms-504	338	23	.	.	PUNCT
ajssms-504	339	1	journal	journal	NOUN
ajssms-504	339	2	of	of	ADP
ajssms-504	339	3	international	international	ADJ
ajssms-504	339	4	financial	financial	ADJ
ajssms-504	339	5	management	management	NOUN
ajssms-504	339	6	and	and	CCONJ
ajssms-504	339	7	accounting	accounting	NOUN
ajssms-504	339	8	,	,	PUNCT
ajssms-504	339	9	11(2	11(2	NUM
ajssms-504	339	10	):	):	PUNCT
ajssms-504	339	11	84–107	84–107	PROPN
ajssms-504	339	12	.	.	PUNCT
ajssms-504	339	13	doi	doi	PROPN
ajssms-504	339	14	http://doi.org/10.1111/1467-646x.00057	http://doi.org/10.1111/1467-646x.00057	PROPN
ajssms-504	339	15	.	.	PROPN
ajssms-504	339	16	hellström	hellström	PROPN
ajssms-504	339	17	,	,	PUNCT
ajssms-504	339	18	k.	k.	PROPN
ajssms-504	339	19	,	,	PUNCT
ajssms-504	339	20	2006	2006	NUM
ajssms-504	339	21	.	.	PUNCT
ajssms-504	340	1	the	the	DET
ajssms-504	340	2	value	value	NOUN
ajssms-504	340	3	relevance	relevance	NOUN
ajssms-504	340	4	of	of	ADP
ajssms-504	340	5	financial	financial	ADJ
ajssms-504	340	6	accounting	accounting	NOUN
ajssms-504	340	7	information	information	NOUN
ajssms-504	340	8	in	in	ADP
ajssms-504	340	9	a	a	DET
ajssms-504	340	10	transition	transition	NOUN
ajssms-504	340	11	economy	economy	NOUN
ajssms-504	340	12	:	:	PUNCT
ajssms-504	340	13	the	the	DET
ajssms-504	340	14	case	case	NOUN
ajssms-504	340	15	of	of	ADP
ajssms-504	340	16	the	the	DET
ajssms-504	340	17	czech	czech	PROPN
ajssms-504	340	18	republic	republic	NOUN
ajssms-504	340	19	.	.	PUNCT
ajssms-504	341	1	european	european	PROPN
ajssms-504	341	2	accounting	accounting	PROPN
ajssms-504	341	3	review	review	PROPN
ajssms-504	341	4	,	,	PUNCT
ajssms-504	341	5	15(3	15(3	NUM
ajssms-504	341	6	):	):	PUNCT
ajssms-504	341	7	325–349	325–349	NUM
ajssms-504	341	8	.	.	PUNCT
ajssms-504	341	9	doi	doi	PROPN
ajssms-504	341	10	http://doi.org/10.1080/09638180600916242	http://doi.org/10.1080/09638180600916242	PROPN
ajssms-504	341	11	.	.	PUNCT
ajssms-504	342	1	holthausen	holthausen	PROPN
ajssms-504	342	2	,	,	PUNCT
ajssms-504	342	3	r.w	r.w	PROPN
ajssms-504	342	4	.	.	PROPN
ajssms-504	342	5	and	and	CCONJ
ajssms-504	342	6	r.l	r.l	PROPN
ajssms-504	342	7	.	.	PROPN
ajssms-504	342	8	watts	watts	PROPN
ajssms-504	342	9	,	,	PUNCT
ajssms-504	342	10	2001	2001	NUM
ajssms-504	342	11	.	.	PUNCT
ajssms-504	343	1	the	the	DET
ajssms-504	343	2	relevance	relevance	NOUN
ajssms-504	343	3	of	of	ADP
ajssms-504	343	4	the	the	DET
ajssms-504	343	5	value	value	NOUN
ajssms-504	343	6	-	-	PUNCT
ajssms-504	343	7	relevance	relevance	NOUN
ajssms-504	343	8	literature	literature	NOUN
ajssms-504	343	9	for	for	ADP
ajssms-504	343	10	financial	financial	ADJ
ajssms-504	343	11	accounting	accounting	NOUN
ajssms-504	343	12	standard	standard	PROPN
ajssms-504	343	13	setting	setting	NOUN
ajssms-504	343	14	.	.	PUNCT
ajssms-504	344	1	journal	journal	NOUN
ajssms-504	344	2	of	of	ADP
ajssms-504	344	3	accounting	accounting	NOUN
ajssms-504	344	4	and	and	CCONJ
ajssms-504	344	5	economics	economic	NOUN
ajssms-504	344	6	,	,	PUNCT
ajssms-504	344	7	31(1	31(1	NUM
ajssms-504	344	8	-	-	SYM
ajssms-504	344	9	3	3	NUM
ajssms-504	344	10	):	):	PUNCT
ajssms-504	344	11	3–75	3–75	PROPN
ajssms-504	344	12	.	.	PUNCT
ajssms-504	344	13	doi	doi	PROPN
ajssms-504	344	14	http://doi.org/10.1016/s0165-4101(01)00029-5	http://doi.org/10.1016/s0165-4101(01)00029-5	PROPN
ajssms-504	344	15	.	.	PUNCT
ajssms-504	345	1	kadri	kadri	PROPN
ajssms-504	345	2	,	,	PUNCT
ajssms-504	345	3	m.h	m.h	PROPN
ajssms-504	345	4	.	.	PROPN
ajssms-504	345	5	,	,	PUNCT
ajssms-504	345	6	r.a	r.a	PROPN
ajssms-504	345	7	.	.	PROPN
ajssms-504	345	8	aziz	aziz	PROPN
ajssms-504	345	9	and	and	CCONJ
ajssms-504	345	10	m.k	m.k	PROPN
ajssms-504	345	11	.	.	PROPN
ajssms-504	345	12	ibrahim	ibrahim	PROPN
ajssms-504	345	13	,	,	PUNCT
ajssms-504	345	14	2009	2009	NUM
ajssms-504	345	15	.	.	PUNCT
ajssms-504	346	1	value	value	NOUN
ajssms-504	346	2	relevance	relevance	NOUN
ajssms-504	346	3	of	of	ADP
ajssms-504	346	4	book	book	NOUN
ajssms-504	346	5	value	value	NOUN
ajssms-504	346	6	and	and	CCONJ
ajssms-504	346	7	earnings	earning	NOUN
ajssms-504	346	8	:	:	PUNCT
ajssms-504	346	9	evidence	evidence	NOUN
ajssms-504	346	10	from	from	ADP
ajssms-504	346	11	two	two	NUM
ajssms-504	346	12	different	different	ADJ
ajssms-504	346	13	financial	financial	ADJ
ajssms-504	346	14	reporting	reporting	NOUN
ajssms-504	346	15	regimes	regime	NOUN
ajssms-504	346	16	.	.	PUNCT
ajssms-504	347	1	journal	journal	NOUN
ajssms-504	347	2	of	of	ADP
ajssms-504	347	3	financial	financial	ADJ
ajssms-504	347	4	reporting	reporting	NOUN
ajssms-504	347	5	and	and	CCONJ
ajssms-504	347	6	accounting	accounting	NOUN
ajssms-504	347	7	,	,	PUNCT
ajssms-504	347	8	7(1	7(1	NUM
ajssms-504	347	9	):	):	PUNCT
ajssms-504	347	10	1–16	1–16	PROPN
ajssms-504	347	11	.	.	PUNCT
ajssms-504	348	1	doi	doi	PROPN
ajssms-504	348	2	http://doi.org/10.1108/19852510980000638	http://doi.org/10.1108/19852510980000638	PROPN
ajssms-504	348	3	.	.	PUNCT
ajssms-504	349	1	kadri	kadri	PROPN
ajssms-504	349	2	,	,	PUNCT
ajssms-504	349	3	m.h	m.h	PROPN
ajssms-504	349	4	.	.	PROPN
ajssms-504	349	5	,	,	PUNCT
ajssms-504	349	6	m.k	m.k	PROPN
ajssms-504	349	7	.	.	PUNCT
ajssms-504	349	8	ibrahim	ibrahim	PROPN
ajssms-504	349	9	and	and	CCONJ
ajssms-504	349	10	r.a	r.a	PROPN
ajssms-504	349	11	.	.	PROPN
ajssms-504	349	12	aziz	aziz	PROPN
ajssms-504	349	13	,	,	PUNCT
ajssms-504	349	14	2010	2010	NUM
ajssms-504	349	15	.	.	PUNCT
ajssms-504	350	1	value	value	NOUN
ajssms-504	350	2	relevance	relevance	NOUN
ajssms-504	350	3	of	of	ADP
ajssms-504	350	4	aggregated	aggregate	VERB
ajssms-504	350	5	vs	vs	ADP
ajssms-504	350	6	disaggregated	disaggregate	VERB
ajssms-504	350	7	book	book	NOUN
ajssms-504	350	8	value	value	NOUN
ajssms-504	350	9	and	and	CCONJ
ajssms-504	350	10	earnings	earning	NOUN
ajssms-504	350	11	:	:	PUNCT
ajssms-504	350	12	evidence	evidence	NOUN
ajssms-504	350	13	from	from	ADP
ajssms-504	350	14	malaysian	malaysian	ADJ
ajssms-504	350	15	high	high	ADJ
ajssms-504	350	16	-	-	PUNCT
ajssms-504	350	17	tech	tech	NOUN
ajssms-504	350	18	firms	firm	NOUN
ajssms-504	350	19	.	.	PUNCT
ajssms-504	351	1	malaysian	malaysian	ADJ
ajssms-504	351	2	accounting	accounting	PROPN
ajssms-504	351	3	review	review	PROPN
ajssms-504	351	4	,	,	PUNCT
ajssms-504	351	5	9(1	9(1	NUM
ajssms-504	351	6	):	):	PUNCT
ajssms-504	351	7	1–17	1–17	PROPN
ajssms-504	351	8	.	.	PUNCT
ajssms-504	352	1	kargin	kargin	PROPN
ajssms-504	352	2	,	,	PUNCT
ajssms-504	352	3	s.	s.	PROPN
ajssms-504	352	4	,	,	PUNCT
ajssms-504	352	5	2013a	2013a	NUM
ajssms-504	352	6	.	.	PUNCT
ajssms-504	353	1	the	the	DET
ajssms-504	353	2	impact	impact	NOUN
ajssms-504	353	3	of	of	ADP
ajssms-504	353	4	ifrs	ifrs	NOUN
ajssms-504	353	5	on	on	ADP
ajssms-504	353	6	the	the	DET
ajssms-504	353	7	value	value	NOUN
ajssms-504	353	8	relevance	relevance	NOUN
ajssms-504	353	9	of	of	ADP
ajssms-504	353	10	accounting	accounting	NOUN
ajssms-504	353	11	information	information	NOUN
ajssms-504	353	12	:	:	PUNCT
ajssms-504	353	13	evidence	evidence	NOUN
ajssms-504	353	14	from	from	ADP
ajssms-504	353	15	turkish	turkish	ADJ
ajssms-504	353	16	firms	firm	NOUN
ajssms-504	353	17	.	.	PUNCT
ajssms-504	354	1	international	international	ADJ
ajssms-504	354	2	journal	journal	PROPN
ajssms-504	354	3	of	of	ADP
ajssms-504	354	4	economics	economic	NOUN
ajssms-504	354	5	and	and	CCONJ
ajssms-504	354	6	finance	finance	NOUN
ajssms-504	354	7	,	,	PUNCT
ajssms-504	354	8	5(4	5(4	NUM
ajssms-504	354	9	):	):	PUNCT
ajssms-504	354	10	71–80	71–80	NUM
ajssms-504	354	11	.	.	PUNCT
ajssms-504	355	1	doi	doi	PROPN
ajssms-504	355	2	http://doi.org/10.5539/ijef.v5n4p71	http://doi.org/10.5539/ijef.v5n4p71	PROPN
ajssms-504	355	3	.	.	PROPN
ajssms-504	355	4	kargin	kargin	PROPN
ajssms-504	355	5	,	,	PUNCT
ajssms-504	355	6	s.	s.	PROPN
ajssms-504	355	7	,	,	PUNCT
ajssms-504	355	8	2013b	2013b	NUM
ajssms-504	355	9	.	.	PUNCT
ajssms-504	356	1	the	the	DET
ajssms-504	356	2	impact	impact	NOUN
ajssms-504	356	3	of	of	ADP
ajssms-504	356	4	ifrs	ifrs	NOUN
ajssms-504	356	5	on	on	ADP
ajssms-504	356	6	the	the	DET
ajssms-504	356	7	value	value	NOUN
ajssms-504	356	8	relevance	relevance	NOUN
ajssms-504	356	9	of	of	ADP
ajssms-504	356	10	accounting	accounting	NOUN
ajssms-504	356	11	information	information	NOUN
ajssms-504	356	12	:	:	PUNCT
ajssms-504	356	13	evidence	evidence	NOUN
ajssms-504	356	14	from	from	ADP
ajssms-504	356	15	turkish	turkish	ADJ
ajssms-504	356	16	firms	firm	NOUN
ajssms-504	356	17	.	.	PUNCT
ajssms-504	357	1	international	international	ADJ
ajssms-504	357	2	journal	journal	PROPN
ajssms-504	357	3	of	of	ADP
ajssms-504	357	4	economics	economic	NOUN
ajssms-504	357	5	and	and	CCONJ
ajssms-504	357	6	finance	finance	NOUN
ajssms-504	357	7	,	,	PUNCT
ajssms-504	357	8	5(4	5(4	NUM
ajssms-504	357	9	):	):	PUNCT
ajssms-504	357	10	71–80	71–80	NUM
ajssms-504	357	11	.	.	PUNCT
ajssms-504	358	1	doi	doi	PROPN
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ajssms-504	358	3	.	.	PROPN
ajssms-504	358	4	khanagha	khanagha	PROPN
ajssms-504	358	5	,	,	PUNCT
ajssms-504	358	6	j.b	j.b	PROPN
ajssms-504	358	7	.	.	PROPN
ajssms-504	358	8	,	,	PUNCT
ajssms-504	358	9	2011	2011	NUM
ajssms-504	358	10	.	.	PUNCT
ajssms-504	359	1	the	the	DET
ajssms-504	359	2	impact	impact	NOUN
ajssms-504	359	3	of	of	ADP
ajssms-504	359	4	reforms	reform	NOUN
ajssms-504	359	5	on	on	ADP
ajssms-504	359	6	the	the	DET
ajssms-504	359	7	value	value	NOUN
ajssms-504	359	8	relevance	relevance	NOUN
ajssms-504	359	9	of	of	ADP
ajssms-504	359	10	accounting	accounting	NOUN
ajssms-504	359	11	information	information	NOUN
ajssms-504	359	12	:	:	PUNCT
ajssms-504	359	13	evidence	evidence	NOUN
ajssms-504	359	14	from	from	ADP
ajssms-504	359	15	iran	iran	PROPN
ajssms-504	359	16	.	.	PUNCT
ajssms-504	360	1	african	african	ADJ
ajssms-504	360	2	journal	journal	PROPN
ajssms-504	360	3	of	of	ADP
ajssms-504	360	4	business	business	NOUN
ajssms-504	360	5	management	management	NOUN
ajssms-504	360	6	,	,	PUNCT
ajssms-504	360	7	5(1	5(1	NUM
ajssms-504	360	8	):	):	PUNCT
ajssms-504	360	9	96–107	96–107	PROPN
ajssms-504	360	10	.	.	PUNCT
ajssms-504	361	1	kommunuri	kommunuri	PROPN
ajssms-504	361	2	,	,	PUNCT
ajssms-504	361	3	j.	j.	PROPN
ajssms-504	361	4	,	,	PUNCT
ajssms-504	361	5	2008	2008	NUM
ajssms-504	361	6	.	.	PUNCT
ajssms-504	362	1	value	value	NOUN
ajssms-504	362	2	relevance	relevance	NOUN
ajssms-504	362	3	of	of	ADP
ajssms-504	362	4	accounting	accounting	NOUN
ajssms-504	362	5	information	information	NOUN
ajssms-504	362	6	subsequent	subsequent	ADJ
ajssms-504	362	7	to	to	ADP
ajssms-504	362	8	the	the	DET
ajssms-504	362	9	adoption	adoption	NOUN
ajssms-504	362	10	of	of	ADP
ajssms-504	362	11	ifrs	ifrs	PROPN
ajssms-504	362	12	in	in	ADP
ajssms-504	362	13	new	new	PROPN
ajssms-504	362	14	zealand	zealand	PROPN
ajssms-504	362	15	.	.	PUNCT
ajssms-504	363	1	finance	finance	PROPN
ajssms-504	363	2	international	international	PROPN
ajssms-504	363	3	journal	journal	PROPN
ajssms-504	363	4	of	of	ADP
ajssms-504	363	5	management	management	NOUN
ajssms-504	363	6	research	research	NOUN
ajssms-504	363	7	,	,	PUNCT
ajssms-504	363	8	5(8	5(8	NUM
ajssms-504	363	9	):	):	PUNCT
ajssms-504	363	10	2005–2006	2005–2006	NUM
ajssms-504	363	11	.	.	PUNCT
ajssms-504	364	1	kothari	kothari	PROPN
ajssms-504	364	2	,	,	PUNCT
ajssms-504	364	3	s.p	s.p	PROPN
ajssms-504	364	4	.	.	PROPN
ajssms-504	364	5	and	and	CCONJ
ajssms-504	364	6	j.l	j.l	PROPN
ajssms-504	364	7	.	.	PROPN
ajssms-504	364	8	zimmerman	zimmerman	PROPN
ajssms-504	364	9	,	,	PUNCT
ajssms-504	364	10	1995	1995	NUM
ajssms-504	364	11	.	.	PUNCT
ajssms-504	365	1	price	price	NOUN
ajssms-504	365	2	and	and	CCONJ
ajssms-504	365	3	return	return	NOUN
ajssms-504	365	4	models	model	NOUN
ajssms-504	365	5	.	.	PUNCT
ajssms-504	366	1	journal	journal	NOUN
ajssms-504	366	2	of	of	ADP
ajssms-504	366	3	accounting	accounting	NOUN
ajssms-504	366	4	and	and	CCONJ
ajssms-504	366	5	economics	economic	NOUN
ajssms-504	366	6	,	,	PUNCT
ajssms-504	366	7	20(2	20(2	NUM
ajssms-504	366	8	):	):	PUNCT
ajssms-504	366	9	155–192	155–192	NUM
ajssms-504	366	10	.	.	PUNCT
ajssms-504	367	1	doi	doi	NOUN
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ajssms-504	367	3	.	.	PUNCT
ajssms-504	368	1	kwong	kwong	PROPN
ajssms-504	368	2	,	,	PUNCT
ajssms-504	368	3	l.c	l.c	PROPN
ajssms-504	368	4	.	.	PROPN
ajssms-504	368	5	,	,	PUNCT
ajssms-504	368	6	2010	2010	NUM
ajssms-504	368	7	.	.	PUNCT
ajssms-504	369	1	the	the	DET
ajssms-504	369	2	value	value	NOUN
ajssms-504	369	3	relevance	relevance	NOUN
ajssms-504	369	4	of	of	ADP
ajssms-504	369	5	financial	financial	ADJ
ajssms-504	369	6	reporting	reporting	NOUN
ajssms-504	369	7	in	in	ADP
ajssms-504	369	8	malaysia	malaysia	PROPN
ajssms-504	369	9	:	:	PUNCT
ajssms-504	369	10	evidence	evidence	NOUN
ajssms-504	369	11	from	from	ADP
ajssms-504	369	12	three	three	NUM
ajssms-504	369	13	different	different	ADJ
ajssms-504	369	14	financial	financial	ADJ
ajssms-504	369	15	reporting	reporting	NOUN
ajssms-504	369	16	periods	period	NOUN
ajssms-504	369	17	.	.	PUNCT
ajssms-504	370	1	international	international	ADJ
ajssms-504	370	2	journal	journal	PROPN
ajssms-504	370	3	of	of	ADP
ajssms-504	370	4	business	business	NOUN
ajssms-504	370	5	and	and	CCONJ
ajssms-504	370	6	accountancy	accountancy	NOUN
ajssms-504	370	7	,	,	PUNCT
ajssms-504	370	8	1(1	1(1	NUM
ajssms-504	370	9	):	):	PUNCT
ajssms-504	370	10	1–19	1–19	PROPN
ajssms-504	370	11	.	.	PUNCT
ajssms-504	371	1	lang	lang	PROPN
ajssms-504	371	2	,	,	PUNCT
ajssms-504	371	3	m.	m.	NOUN
ajssms-504	371	4	,	,	PUNCT
ajssms-504	371	5	r.j	r.j	PROPN
ajssms-504	371	6	.	.	PROPN
ajssms-504	371	7	smith	smith	PROPN
ajssms-504	371	8	and	and	CCONJ
ajssms-504	371	9	w.	w.	PROPN
ajssms-504	371	10	wilson	wilson	PROPN
ajssms-504	371	11	,	,	PUNCT
ajssms-504	371	12	2006	2006	NUM
ajssms-504	371	13	.	.	PUNCT
ajssms-504	372	1	earnings	earning	NOUN
ajssms-504	372	2	management	management	NOUN
ajssms-504	372	3	and	and	CCONJ
ajssms-504	372	4	cross	cross	NOUN
ajssms-504	372	5	listing	listing	NOUN
ajssms-504	372	6	:	:	PUNCT
ajssms-504	372	7	are	be	AUX
ajssms-504	372	8	reconciled	reconcile	VERB
ajssms-504	372	9	earnings	earning	NOUN
ajssms-504	372	10	comparable	comparable	ADJ
ajssms-504	372	11	to	to	ADP
ajssms-504	372	12	us	us	PROPN
ajssms-504	372	13	earnings	earning	NOUN
ajssms-504	372	14	?	?	PUNCT
ajssms-504	373	1	journal	journal	NOUN
ajssms-504	373	2	of	of	ADP
ajssms-504	373	3	accounting	accounting	NOUN
ajssms-504	373	4	and	and	CCONJ
ajssms-504	373	5	economics	economic	NOUN
ajssms-504	373	6	,	,	PUNCT
ajssms-504	373	7	42(1	42(1	NOUN
ajssms-504	373	8	-	-	PUNCT
ajssms-504	373	9	2	2	NUM
ajssms-504	373	10	):	):	PUNCT
ajssms-504	373	11	255–283	255–283	NUM
ajssms-504	373	12	.	.	PUNCT
ajssms-504	374	1	doi	doi	PROPN
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ajssms-504	374	3	.	.	PUNCT
ajssms-504	375	1	liu	liu	PROPN
ajssms-504	375	2	,	,	PUNCT
ajssms-504	375	3	c.	c.	PROPN
ajssms-504	375	4	,	,	PUNCT
ajssms-504	375	5	l.j	l.j	PROPN
ajssms-504	375	6	.	.	PROPN
ajssms-504	375	7	yao	yao	PROPN
ajssms-504	375	8	and	and	CCONJ
ajssms-504	375	9	m.y.m	m.y.m	ADJ
ajssms-504	375	10	.	.	PUNCT
ajssms-504	375	11	yao	yao	PROPN
ajssms-504	375	12	,	,	PUNCT
ajssms-504	375	13	2012	2012	NUM
ajssms-504	375	14	.	.	PUNCT
ajssms-504	376	1	value	value	NOUN
ajssms-504	376	2	relevance	relevance	NOUN
ajssms-504	376	3	change	change	NOUN
ajssms-504	376	4	under	under	ADP
ajssms-504	376	5	international	international	ADJ
ajssms-504	376	6	accounting	accounting	NOUN
ajssms-504	376	7	standards	standard	NOUN
ajssms-504	376	8	:	:	PUNCT
ajssms-504	376	9	an	an	DET
ajssms-504	376	10	empirical	empirical	ADJ
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ajssms-504	376	12	of	of	ADP
ajssms-504	376	13	peru	peru	PROPN
ajssms-504	376	14	.	.	PUNCT
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ajssms-504	377	3	pacific	pacific	PROPN
ajssms-504	377	4	basin	basin	PROPN
ajssms-504	377	5	financial	financial	ADJ
ajssms-504	377	6	markets	market	NOUN
ajssms-504	377	7	&	&	CCONJ
ajssms-504	377	8	policies	policy	NOUN
ajssms-504	377	9	,	,	PUNCT
ajssms-504	377	10	15(2	15(2	NUM
ajssms-504	377	11	):	):	PUNCT
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ajssms-504	377	13	.	.	PUNCT
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ajssms-504	378	3	.	.	PUNCT
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ajssms-504	381	4	http://doi.org/10.1111/j.1468-5957.2006.01425.x	http://doi.org/10.1111/j.1468-5957.2006.01425.x	NOUN
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ajssms-504	382	1	http://doi.org/10.1016/j.sbspro.2014.06.012	http://doi.org/10.1016/j.sbspro.2014.06.012	NOUN
ajssms-504	382	2	http://doi.org/10.1016/s1061-9518(01)00033-7	http://doi.org/10.1016/s1061-9518(01)00033-7	PROPN
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ajssms-504	382	4	http://doi.org/10.1108/01409171211190814	http://doi.org/10.1108/01409171211190814	X
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ajssms-504	382	10	http://doi.org/10.1108/19852510980000638	http://doi.org/10.1108/19852510980000638	PRON
ajssms-504	382	11	http://doi.org/10.5539/ijef.v5n4p71	http://doi.org/10.5539/ijef.v5n4p71	PUNCT
ajssms-504	382	12	http://doi.org/10.5539/ijef.v5n4p71	http://doi.org/10.5539/ijef.v5n4p71	AUX
ajssms-504	382	13	http://doi.org/10.1016/0165-4101(95)00399-4	http://doi.org/10.1016/0165-4101(95)00399-4	PROPN
ajssms-504	382	14	http://doi.org/10.1016/j.jacceco.2006.04.005	http://doi.org/10.1016/j.jacceco.2006.04.005	VERB
ajssms-504	382	15	http://doi.org/10.1142/s0219091511500081	http://doi.org/10.1142/s0219091511500081	NUM
ajssms-504	382	16	asian	asian	ADJ
ajssms-504	382	17	journal	journal	NOUN
ajssms-504	382	18	of	of	ADP
ajssms-504	382	19	social	social	ADJ
ajssms-504	382	20	sciences	sciences	PROPN
ajssms-504	382	21	and	and	CCONJ
ajssms-504	382	22	management	management	NOUN
ajssms-504	382	23	studies	study	NOUN
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ajssms-504	382	25	2017	2017	NUM
ajssms-504	382	26	,	,	PUNCT
ajssms-504	382	27	4(1	4(1	NOUN
ajssms-504	382	28	):	):	PUNCT
ajssms-504	382	29	1	1	NUM
ajssms-504	382	30	-	-	SYM
ajssms-504	382	31	9	9	NUM
ajssms-504	382	32	9	9	NUM
ajssms-504	382	33	mechelli	mechelli	NOUN
ajssms-504	382	34	,	,	PUNCT
ajssms-504	382	35	a.	a.	NOUN
ajssms-504	382	36	and	and	CCONJ
ajssms-504	382	37	r.	r.	PROPN
ajssms-504	382	38	cimini	cimini	PROPN
ajssms-504	382	39	,	,	PUNCT
ajssms-504	382	40	2014	2014	NUM
ajssms-504	382	41	.	.	PUNCT
ajssms-504	383	1	is	be	AUX
ajssms-504	383	2	comprehensive	comprehensive	ADJ
ajssms-504	383	3	income	income	NOUN
ajssms-504	383	4	value	value	NOUN
ajssms-504	383	5	relevant	relevant	ADJ
ajssms-504	383	6	and	and	CCONJ
ajssms-504	383	7	does	do	VERB
ajssms-504	383	8	location	location	NOUN
ajssms-504	383	9	matter	matter	NOUN
ajssms-504	383	10	?	?	PUNCT
ajssms-504	384	1	a	a	DET
ajssms-504	384	2	european	european	ADJ
ajssms-504	384	3	study	study	NOUN
ajssms-504	384	4	.	.	PUNCT
ajssms-504	385	1	accounting	account	VERB
ajssms-504	385	2	in	in	ADP
ajssms-504	385	3	europe	europe	PROPN
ajssms-504	385	4	,	,	PUNCT
ajssms-504	385	5	11(1	11(1	NUM
ajssms-504	385	6	):	):	PUNCT
ajssms-504	385	7	59–87	59–87	NUM
ajssms-504	385	8	.	.	PUNCT
ajssms-504	386	1	doi	doi	PROPN
ajssms-504	386	2	http://doi.org/10.1080/17449480.2014.890777	http://doi.org/10.1080/17449480.2014.890777	PROPN
ajssms-504	386	3	.	.	PUNCT
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ajssms-504	386	5	,	,	PUNCT
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ajssms-504	386	7	,	,	PUNCT
ajssms-504	386	8	m.	m.	NOUN
ajssms-504	386	9	carp	carp	NOUN
ajssms-504	386	10	and	and	CCONJ
ajssms-504	386	11	i.c	i.c	PROPN
ajssms-504	386	12	.	.	PROPN
ajssms-504	386	13	chersan	chersan	NOUN
ajssms-504	386	14	,	,	PUNCT
ajssms-504	386	15	2015	2015	NUM
ajssms-504	386	16	.	.	PUNCT
ajssms-504	387	1	the	the	DET
ajssms-504	387	2	relevance	relevance	NOUN
ajssms-504	387	3	of	of	ADP
ajssms-504	387	4	financial	financial	ADJ
ajssms-504	387	5	reporting	reporting	NOUN
ajssms-504	387	6	on	on	ADP
ajssms-504	387	7	the	the	DET
ajssms-504	387	8	performance	performance	NOUN
ajssms-504	387	9	of	of	ADP
ajssms-504	387	10	quoted	quote	VERB
ajssms-504	387	11	romanian	romanian	ADJ
ajssms-504	387	12	companies	company	NOUN
ajssms-504	387	13	in	in	ADP
ajssms-504	387	14	the	the	DET
ajssms-504	387	15	context	context	NOUN
ajssms-504	387	16	of	of	ADP
ajssms-504	387	17	adopting	adopt	VERB
ajssms-504	387	18	the	the	DET
ajssms-504	387	19	ifrs	ifrs	PROPN
ajssms-504	387	20	.	.	PUNCT
ajssms-504	388	1	procedia	procedia	PROPN
ajssms-504	388	2	economics	economic	NOUN
ajssms-504	388	3	and	and	CCONJ
ajssms-504	388	4	finance	finance	NOUN
ajssms-504	388	5	,	,	PUNCT
ajssms-504	388	6	20(15	20(15	NUM
ajssms-504	388	7	):	):	PUNCT
ajssms-504	388	8	404–413	404–413	PROPN
ajssms-504	388	9	.	.	PUNCT
ajssms-504	389	1	doi	doi	PROPN
ajssms-504	389	2	http://doi.org/10.1016/s22125671(15)00090-8	http://doi.org/10.1016/s22125671(15)00090-8	PROPN
ajssms-504	389	3	.	.	PUNCT
ajssms-504	390	1	mohammed	mohammed	PROPN
ajssms-504	390	2	,	,	PUNCT
ajssms-504	390	3	y.a	y.a	PROPN
ajssms-504	390	4	.	.	PROPN
ajssms-504	390	5	and	and	CCONJ
ajssms-504	390	6	n.a	n.a	PROPN
ajssms-504	390	7	.	.	PROPN
ajssms-504	390	8	lode	lode	PROPN
ajssms-504	390	9	,	,	PUNCT
ajssms-504	390	10	2015	2015	NUM
ajssms-504	390	11	.	.	PUNCT
ajssms-504	391	1	value	value	NOUN
ajssms-504	391	2	relevance	relevance	NOUN
ajssms-504	391	3	of	of	ADP
ajssms-504	391	4	liabilities	liability	NOUN
ajssms-504	391	5	and	and	CCONJ
ajssms-504	391	6	non	non	ADJ
ajssms-504	391	7	-	-	ADJ
ajssms-504	391	8	performing	performing	ADJ
ajssms-504	391	9	loans	loan	NOUN
ajssms-504	391	10	in	in	ADP
ajssms-504	391	11	emerging	emerge	VERB
ajssms-504	391	12	market	market	NOUN
ajssms-504	391	13	:	:	PUNCT
ajssms-504	391	14	ifrs	ifrs	NOUN
ajssms-504	391	15	adoption	adoption	NOUN
ajssms-504	391	16	in	in	ADP
ajssms-504	391	17	nigeria	nigeria	PROPN
ajssms-504	391	18	.	.	PUNCT
ajssms-504	392	1	in	in	ADP
ajssms-504	392	2	bizmatour	bizmatour	NOUN
ajssms-504	392	3	conference	conference	NOUN
ajssms-504	392	4	,	,	PUNCT
ajssms-504	392	5	malaka	malaka	PROPN
ajssms-504	392	6	,	,	PUNCT
ajssms-504	392	7	malaysia	malaysia	PROPN
ajssms-504	392	8	.	.	PUNCT
ajssms-504	393	1	pp	pp	ADP
ajssms-504	393	2	:	:	PUNCT
ajssms-504	394	1	98–103	98–103	NUM
ajssms-504	394	2	.	.	PUNCT
ajssms-504	394	3	mozes	mozes	PROPN
ajssms-504	394	4	,	,	PUNCT
ajssms-504	394	5	h.a	h.a	PROPN
ajssms-504	394	6	.	.	PROPN
ajssms-504	394	7	,	,	PUNCT
ajssms-504	394	8	2002	2002	NUM
ajssms-504	394	9	.	.	PUNCT
ajssms-504	395	1	the	the	DET
ajssms-504	395	2	value	value	NOUN
ajssms-504	395	3	relevance	relevance	NOUN
ajssms-504	395	4	of	of	ADP
ajssms-504	395	5	financial	financial	ADJ
ajssms-504	395	6	institutions	institution	NOUN
ajssms-504	395	7	fair	fair	ADJ
ajssms-504	395	8	value	value	NOUN
ajssms-504	395	9	disclosures	disclosure	NOUN
ajssms-504	395	10	 	 	SPACE
ajssms-504	395	11	:	:	PUNCT
ajssms-504	395	12	a	a	DET
ajssms-504	395	13	study	study	NOUN
ajssms-504	395	14	in	in	ADP
ajssms-504	395	15	the	the	DET
ajssms-504	395	16	difficulty	difficulty	NOUN
ajssms-504	395	17	of	of	ADP
ajssms-504	395	18	linking	link	VERB
ajssms-504	395	19	unrealized	unrealized	ADJ
ajssms-504	395	20	gains	gain	NOUN
ajssms-504	395	21	and	and	CCONJ
ajssms-504	395	22	losses	loss	NOUN
ajssms-504	395	23	to	to	ADP
ajssms-504	395	24	equity	equity	NOUN
ajssms-504	395	25	values	value	NOUN
ajssms-504	395	26	.	.	PUNCT
ajssms-504	396	1	abacus	abacus	PROPN
ajssms-504	396	2	,	,	PUNCT
ajssms-504	396	3	38(1	38(1	NUM
ajssms-504	396	4	):	):	PUNCT
ajssms-504	396	5	1–15	1–15	NUM
ajssms-504	396	6	.	.	PUNCT
ajssms-504	397	1	ohlson	ohlson	PROPN
ajssms-504	397	2	,	,	PUNCT
ajssms-504	397	3	j.a	j.a	PROPN
ajssms-504	397	4	.	.	PROPN
ajssms-504	397	5	,	,	PUNCT
ajssms-504	397	6	1995	1995	NUM
ajssms-504	397	7	.	.	PUNCT
ajssms-504	398	1	earnings	earning	NOUN
ajssms-504	398	2	,	,	PUNCT
ajssms-504	398	3	book	book	NOUN
ajssms-504	398	4	values	value	NOUN
ajssms-504	398	5	,	,	PUNCT
ajssms-504	398	6	and	and	CCONJ
ajssms-504	398	7	dividends	dividend	NOUN
ajssms-504	398	8	in	in	ADP
ajssms-504	398	9	equity	equity	NOUN
ajssms-504	398	10	valuation	valuation	NOUN
ajssms-504	398	11	.	.	PUNCT
ajssms-504	399	1	contemporary	contemporary	ADJ
ajssms-504	399	2	accounting	accounting	PROPN
ajssms-504	399	3	research	research	PROPN
ajssms-504	399	4	,	,	PUNCT
ajssms-504	399	5	11(2	11(2	NUM
ajssms-504	399	6	):	):	PUNCT
ajssms-504	399	7	661–687	661–687	NUM
ajssms-504	399	8	.	.	PUNCT
ajssms-504	400	1	omokhudu	omokhudu	PROPN
ajssms-504	400	2	,	,	PUNCT
ajssms-504	400	3	o.o	o.o	PROPN
ajssms-504	400	4	.	.	PROPN
ajssms-504	400	5	and	and	CCONJ
ajssms-504	400	6	p.o	p.o	PROPN
ajssms-504	400	7	.	.	PROPN
ajssms-504	400	8	ibadin	ibadin	PROPN
ajssms-504	400	9	,	,	PUNCT
ajssms-504	400	10	2015	2015	NUM
ajssms-504	400	11	.	.	PUNCT
ajssms-504	401	1	the	the	DET
ajssms-504	401	2	value	value	NOUN
ajssms-504	401	3	relevance	relevance	NOUN
ajssms-504	401	4	of	of	ADP
ajssms-504	401	5	accounting	accounting	NOUN
ajssms-504	401	6	information	information	NOUN
ajssms-504	401	7	:	:	PUNCT
ajssms-504	401	8	evidence	evidence	NOUN
ajssms-504	401	9	from	from	ADP
ajssms-504	401	10	nigeria	nigeria	PROPN
ajssms-504	401	11	.	.	PUNCT
ajssms-504	402	1	accounting	accounting	NOUN
ajssms-504	402	2	and	and	CCONJ
ajssms-504	402	3	finance	finance	NOUN
ajssms-504	402	4	research	research	NOUN
ajssms-504	402	5	,	,	PUNCT
ajssms-504	402	6	4(3	4(3	NUM
ajssms-504	402	7	):	):	PUNCT
ajssms-504	402	8	20–30	20–30	PROPN
ajssms-504	402	9	.	.	PUNCT
ajssms-504	403	1	doi	doi	PROPN
ajssms-504	403	2	http://doi.org/10.5430/afr.v4n3p20	http://doi.org/10.5430/afr.v4n3p20	NOUN
ajssms-504	403	3	.	.	PUNCT
ajssms-504	403	4	palea	palea	PROPN
ajssms-504	403	5	,	,	PUNCT
ajssms-504	403	6	v.	v.	ADP
ajssms-504	403	7	,	,	PUNCT
ajssms-504	403	8	2014	2014	NUM
ajssms-504	403	9	.	.	PUNCT
ajssms-504	403	10	are	be	AUX
ajssms-504	403	11	ifrs	ifrs	NOUN
ajssms-504	403	12	value	value	NOUN
ajssms-504	403	13	-	-	PUNCT
ajssms-504	403	14	relevant	relevant	ADJ
ajssms-504	403	15	for	for	ADP
ajssms-504	403	16	separate	separate	ADJ
ajssms-504	403	17	financial	financial	ADJ
ajssms-504	403	18	statements	statement	NOUN
ajssms-504	403	19	?	?	PUNCT
ajssms-504	404	1	evidence	evidence	NOUN
ajssms-504	404	2	from	from	ADP
ajssms-504	404	3	the	the	DET
ajssms-504	404	4	italian	italian	ADJ
ajssms-504	404	5	stock	stock	NOUN
ajssms-504	404	6	market	market	NOUN
ajssms-504	404	7	.	.	PUNCT
ajssms-504	405	1	journal	journal	PROPN
ajssms-504	405	2	of	of	ADP
ajssms-504	405	3	international	international	ADJ
ajssms-504	405	4	accounting	accounting	NOUN
ajssms-504	405	5	,	,	PUNCT
ajssms-504	405	6	auditing	auditing	NOUN
ajssms-504	405	7	and	and	CCONJ
ajssms-504	405	8	taxation	taxation	NOUN
ajssms-504	405	9	,	,	PUNCT
ajssms-504	405	10	23(1	23(1	NUM
ajssms-504	405	11	):	):	PUNCT
ajssms-504	405	12	1–17	1–17	PROPN
ajssms-504	405	13	.	.	PUNCT
ajssms-504	406	1	doi	doi	PROPN
ajssms-504	406	2	http://doi.org/10.1016/j.intaccaudtax.2014.02.002	http://doi.org/10.1016/j.intaccaudtax.2014.02.002	PROPN
ajssms-504	406	3	.	.	PUNCT
ajssms-504	407	1	păşcan	păşcan	PROPN
ajssms-504	407	2	,	,	PUNCT
ajssms-504	407	3	i.d	i.d	PROPN
ajssms-504	407	4	.	.	PROPN
ajssms-504	407	5	,	,	PUNCT
ajssms-504	407	6	2015	2015	NUM
ajssms-504	407	7	.	.	PUNCT
ajssms-504	408	1	measuring	measure	VERB
ajssms-504	408	2	the	the	DET
ajssms-504	408	3	effects	effect	NOUN
ajssms-504	408	4	of	of	ADP
ajssms-504	408	5	ifrs	ifrs	ADJ
ajssms-504	408	6	adoption	adoption	NOUN
ajssms-504	408	7	on	on	ADP
ajssms-504	408	8	accounting	accounting	NOUN
ajssms-504	408	9	quality	quality	NOUN
ajssms-504	408	10	:	:	PUNCT
ajssms-504	408	11	a	a	DET
ajssms-504	408	12	review	review	NOUN
ajssms-504	408	13	.	.	PUNCT
ajssms-504	409	1	procedia	procedia	NOUN
ajssms-504	409	2	economics	economic	NOUN
ajssms-504	409	3	and	and	CCONJ
ajssms-504	409	4	finance	finance	NOUN
ajssms-504	409	5	,	,	PUNCT
ajssms-504	409	6	32(15	32(15	NUM
ajssms-504	409	7	):	):	PUNCT
ajssms-504	409	8	580	580	NUM
ajssms-504	409	9	–	–	PUNCT
ajssms-504	409	10	587	587	NUM
ajssms-504	409	11	.	.	PUNCT
ajssms-504	410	1	doi	doi	PROPN
ajssms-504	410	2	http://doi.org/10.1016/s2212-5671(15)01435-5	http://doi.org/10.1016/s2212-5671(15)01435-5	PROPN
ajssms-504	410	3	.	.	PUNCT
ajssms-504	411	1	peter	peter	PROPN
ajssms-504	411	2	,	,	PUNCT
ajssms-504	411	3	e.	e.	PROPN
ajssms-504	411	4	and	and	CCONJ
ajssms-504	411	5	n.	n.	PROPN
ajssms-504	411	6	nnorom	nnorom	PROPN
ajssms-504	411	7	,	,	PUNCT
ajssms-504	411	8	2013	2013	NUM
ajssms-504	411	9	.	.	PUNCT
ajssms-504	412	1	reforms	reform	NOUN
ajssms-504	412	2	,	,	PUNCT
ajssms-504	412	3	stiff	stiff	ADJ
ajssms-504	412	4	regulations	regulation	NOUN
ajssms-504	412	5	buoy	buoy	NOUN
ajssms-504	412	6	capital	capital	NOUN
ajssms-504	412	7	market	market	NOUN
ajssms-504	412	8	activities	activity	NOUN
ajssms-504	412	9	in	in	ADP
ajssms-504	412	10	2013	2013	NUM
ajssms-504	412	11	.	.	PUNCT
ajssms-504	413	1	1–36	1–36	PROPN
ajssms-504	413	2	.	.	PUNCT
ajssms-504	414	1	available	available	ADJ
ajssms-504	414	2	from	from	ADP
ajssms-504	414	3	www.vanguarngr.comd/2013/12/.	www.vanguarngr.comd/2013/12/.	PROPN
ajssms-504	414	4	prather	prather	PROPN
ajssms-504	414	5	-	-	PUNCT
ajssms-504	414	6	kinsey	kinsey	PROPN
ajssms-504	414	7	,	,	PUNCT
ajssms-504	414	8	j.	j.	PROPN
ajssms-504	414	9	,	,	PUNCT
ajssms-504	414	10	2006	2006	NUM
ajssms-504	414	11	.	.	PUNCT
ajssms-504	415	1	developing	develop	VERB
ajssms-504	415	2	countries	country	NOUN
ajssms-504	415	3	converging	converge	VERB
ajssms-504	415	4	with	with	ADP
ajssms-504	415	5	developed	develop	VERB
ajssms-504	415	6	-	-	PUNCT
ajssms-504	415	7	country	country	NOUN
ajssms-504	415	8	accounting	accounting	NOUN
ajssms-504	415	9	standards	standard	NOUN
ajssms-504	415	10	:	:	PUNCT
ajssms-504	415	11	evidence	evidence	NOUN
ajssms-504	415	12	from	from	ADP
ajssms-504	415	13	south	south	PROPN
ajssms-504	415	14	africa	africa	PROPN
ajssms-504	415	15	and	and	CCONJ
ajssms-504	415	16	mexico	mexico	PROPN
ajssms-504	415	17	.	.	PUNCT
ajssms-504	416	1	international	international	ADJ
ajssms-504	416	2	journal	journal	PROPN
ajssms-504	416	3	of	of	ADP
ajssms-504	416	4	accounting	accounting	NOUN
ajssms-504	416	5	,	,	PUNCT
ajssms-504	416	6	41(2	41(2	NUM
ajssms-504	416	7	):	):	PUNCT
ajssms-504	416	8	141–162	141–162	NUM
ajssms-504	416	9	.	.	PUNCT
ajssms-504	416	10	doi	doi	PROPN
ajssms-504	416	11	http://doi.org/10.1016/j.intacc.2006.04.007	http://doi.org/10.1016/j.intacc.2006.04.007	PROPN
ajssms-504	416	12	.	.	PUNCT
ajssms-504	417	1	sule	sule	PROPN
ajssms-504	417	2	,	,	PUNCT
ajssms-504	417	3	m.	m.	NOUN
ajssms-504	417	4	,	,	PUNCT
ajssms-504	417	5	d.a	d.a	PROPN
ajssms-504	417	6	.	.	PROPN
ajssms-504	417	7	ismaila	ismaila	PROPN
ajssms-504	417	8	and	and	CCONJ
ajssms-504	417	9	h.m	h.m	PROPN
ajssms-504	417	10	.	.	PROPN
ajssms-504	417	11	tahir	tahir	PROPN
ajssms-504	417	12	,	,	PUNCT
ajssms-504	417	13	2015	2015	NUM
ajssms-504	417	14	.	.	PUNCT
ajssms-504	418	1	the	the	DET
ajssms-504	418	2	efficacy	efficacy	NOUN
ajssms-504	418	3	of	of	ADP
ajssms-504	418	4	the	the	DET
ajssms-504	418	5	random	random	ADJ
ajssms-504	418	6	walk	walk	NOUN
ajssms-504	418	7	hypothesis	hypothesis	NOUN
ajssms-504	418	8	in	in	ADP
ajssms-504	418	9	the	the	DET
ajssms-504	418	10	nigerian	nigerian	ADJ
ajssms-504	418	11	stock	stock	NOUN
ajssms-504	418	12	exchange	exchange	NOUN
ajssms-504	418	13	market	market	NOUN
ajssms-504	418	14	.	.	PUNCT
ajssms-504	419	1	european	european	ADJ
ajssms-504	419	2	journal	journal	PROPN
ajssms-504	419	3	of	of	ADP
ajssms-504	419	4	business	business	NOUN
ajssms-504	419	5	and	and	CCONJ
ajssms-504	419	6	management	management	NOUN
ajssms-504	419	7	,	,	PUNCT
ajssms-504	419	8	9(26	9(26	NUM
ajssms-504	419	9	):	):	PUNCT
ajssms-504	419	10	23–45	23–45	NUM
ajssms-504	419	11	.	.	PUNCT
ajssms-504	420	1	uthman	uthman	PROPN
ajssms-504	420	2	,	,	PUNCT
ajssms-504	420	3	a.b	a.b	PROPN
ajssms-504	420	4	.	.	PROPN
ajssms-504	420	5	and	and	CCONJ
ajssms-504	420	6	z.	z.	PROPN
ajssms-504	420	7	abdul	abdul	PROPN
ajssms-504	420	8	-	-	PUNCT
ajssms-504	420	9	baki	baki	PROPN
ajssms-504	420	10	,	,	PUNCT
ajssms-504	420	11	2014	2014	NUM
ajssms-504	420	12	.	.	PUNCT
ajssms-504	421	1	the	the	DET
ajssms-504	421	2	value	value	NOUN
ajssms-504	421	3	-	-	PUNCT
ajssms-504	421	4	relevance	relevance	NOUN
ajssms-504	421	5	of	of	ADP
ajssms-504	421	6	accounting	account	VERB
ajssms-504	421	7	information	information	NOUN
ajssms-504	421	8	in	in	ADP
ajssms-504	421	9	nigeria	nigeria	PROPN
ajssms-504	421	10	:	:	PUNCT
ajssms-504	421	11	analysts	analyst	NOUN
ajssms-504	421	12	perception	perception	NOUN
ajssms-504	421	13	in	in	ADP
ajssms-504	421	14	the	the	DET
ajssms-504	421	15	ifrs	ifrs	PROPN
ajssms-504	421	16	regime	regime	NOUN
ajssms-504	421	17	.	.	PUNCT
ajssms-504	422	1	journal	journal	NOUN
ajssms-504	422	2	of	of	ADP
ajssms-504	422	3	accounting	accounting	NOUN
ajssms-504	422	4	and	and	CCONJ
ajssms-504	422	5	managements	management	NOUN
ajssms-504	422	6	,	,	PUNCT
ajssms-504	422	7	4(1	4(1	NOUN
ajssms-504	422	8	):	):	PUNCT
ajssms-504	422	9	43–60	43–60	NUM
ajssms-504	422	10	.	.	PUNCT
ajssms-504	423	1	vijitha	vijitha	PROPN
ajssms-504	423	2	,	,	PUNCT
ajssms-504	423	3	p.	p.	NOUN
ajssms-504	423	4	and	and	CCONJ
ajssms-504	423	5	b.	b.	PROPN
ajssms-504	423	6	nimalathasan	nimalathasan	PROPN
ajssms-504	423	7	,	,	PUNCT
ajssms-504	423	8	2014	2014	NUM
ajssms-504	423	9	.	.	PUNCT
ajssms-504	424	1	value	value	NOUN
ajssms-504	424	2	relevance	relevance	NOUN
ajssms-504	424	3	of	of	ADP
ajssms-504	424	4	accounting	accounting	NOUN
ajssms-504	424	5	information	information	NOUN
ajssms-504	424	6	and	and	CCONJ
ajssms-504	424	7	share	share	NOUN
ajssms-504	424	8	price	price	NOUN
ajssms-504	424	9	:	:	PUNCT
ajssms-504	424	10	a	a	DET
ajssms-504	424	11	study	study	NOUN
ajssms-504	424	12	of	of	ADP
ajssms-504	424	13	listed	list	VERB
ajssms-504	424	14	manufacturing	manufacturing	NOUN
ajssms-504	424	15	companies	company	NOUN
ajssms-504	424	16	in	in	ADP
ajssms-504	424	17	sri	sri	PROPN
ajssms-504	424	18	lanka	lanka	PROPN
ajssms-504	424	19	.	.	PUNCT
ajssms-504	425	1	merit	merit	NOUN
ajssms-504	425	2	reserach	reserach	NOUN
ajssms-504	425	3	journals	journal	NOUN
ajssms-504	425	4	,	,	PUNCT
ajssms-504	425	5	2(1	2(1	NUM
ajssms-504	425	6	):	):	PUNCT
ajssms-504	425	7	1–6	1–6	NUM
ajssms-504	425	8	.	.	PUNCT
ajssms-504	426	1	white	white	PROPN
ajssms-504	426	2	,	,	PUNCT
ajssms-504	426	3	h.	h.	PROPN
ajssms-504	426	4	,	,	PUNCT
ajssms-504	426	5	1980	1980	NUM
ajssms-504	426	6	.	.	PUNCT
ajssms-504	427	1	a	a	DET
ajssms-504	427	2	heteroskedasticity	heteroskedasticity	NOUN
ajssms-504	427	3	-	-	PUNCT
ajssms-504	427	4	consistent	consistent	ADJ
ajssms-504	427	5	covariance	covariance	NOUN
ajssms-504	427	6	matrix	matrix	NOUN
ajssms-504	427	7	estimator	estimator	NOUN
ajssms-504	427	8	and	and	CCONJ
ajssms-504	427	9	a	a	DET
ajssms-504	427	10	direct	direct	ADJ
ajssms-504	427	11	test	test	NOUN
ajssms-504	427	12	for	for	ADP
ajssms-504	427	13	heteroskedasticity	heteroskedasticity	NOUN
ajssms-504	427	14	.	.	PUNCT
ajssms-504	428	1	econometrica	econometrica	PROPN
ajssms-504	428	2	,	,	PUNCT
ajssms-504	428	3	48(4	48(4	NUM
ajssms-504	428	4	):	):	PUNCT
ajssms-504	428	5	817–838	817–838	NUM
ajssms-504	428	6	.	.	PUNCT
ajssms-504	429	1	asian	asian	ADJ
ajssms-504	429	2	online	online	PROPN
ajssms-504	429	3	journal	journal	PROPN
ajssms-504	429	4	publishing	publishing	NOUN
ajssms-504	429	5	group	group	NOUN
ajssms-504	429	6	is	be	AUX
ajssms-504	429	7	not	not	PART
ajssms-504	429	8	responsible	responsible	ADJ
ajssms-504	429	9	or	or	CCONJ
ajssms-504	429	10	answerable	answerable	ADJ
ajssms-504	429	11	for	for	ADP
ajssms-504	429	12	any	any	DET
ajssms-504	429	13	loss	loss	NOUN
ajssms-504	429	14	,	,	PUNCT
ajssms-504	429	15	damage	damage	NOUN
ajssms-504	429	16	or	or	CCONJ
ajssms-504	429	17	liability	liability	NOUN
ajssms-504	429	18	,	,	PUNCT
ajssms-504	429	19	etc	etc	X
ajssms-504	429	20	.	.	X
ajssms-504	429	21	caused	cause	VERB
ajssms-504	429	22	in	in	ADP
ajssms-504	429	23	relation	relation	NOUN
ajssms-504	429	24	to	to	PART
ajssms-504	429	25	/	/	PUNCT
ajssms-504	429	26	arising	arise	VERB
ajssms-504	429	27	out	out	ADP
ajssms-504	429	28	of	of	ADP
ajssms-504	429	29	the	the	DET
ajssms-504	429	30	use	use	NOUN
ajssms-504	429	31	of	of	ADP
ajssms-504	429	32	the	the	DET
ajssms-504	429	33	content	content	NOUN
ajssms-504	429	34	.	.	PUNCT
ajssms-504	430	1	any	any	DET
ajssms-504	430	2	queries	query	NOUN
ajssms-504	430	3	should	should	AUX
ajssms-504	430	4	be	be	AUX
ajssms-504	430	5	directed	direct	VERB
ajssms-504	430	6	to	to	ADP
ajssms-504	430	7	the	the	DET
ajssms-504	430	8	corresponding	corresponding	ADJ
ajssms-504	430	9	author	author	NOUN
ajssms-504	430	10	of	of	ADP
ajssms-504	430	11	the	the	DET
ajssms-504	430	12	article	article	NOUN
ajssms-504	430	13	.	.	PUNCT
ajssms-504	431	1	http://doi.org/10.1080/17449480.2014.890777	http://doi.org/10.1080/17449480.2014.890777	PROPN
ajssms-504	432	1	http://doi.org/10.1016/s2212-5671(15)00090-8	http://doi.org/10.1016/s2212-5671(15)00090-8	PROPN
ajssms-504	432	2	http://doi.org/10.1016/s2212-5671(15)00090-8	http://doi.org/10.1016/s2212-5671(15)00090-8	NOUN
ajssms-504	432	3	http://doi.org/10.5430/afr.v4n3p20	http://doi.org/10.5430/afr.v4n3p20	NOUN
ajssms-504	432	4	http://doi.org/10.1016/j.intaccaudtax.2014.02.002	http://doi.org/10.1016/j.intaccaudtax.2014.02.002	VERB
ajssms-504	432	5	http://doi.org/10.1016/s2212-5671(15)01435-5	http://doi.org/10.1016/s2212-5671(15)01435-5	VERB
ajssms-504	432	6	http://www.vanguarngr.comd/2013/12/	http://www.vanguarngr.comd/2013/12/	NUM
ajssms-504	432	7	http://doi.org/10.1016/j.intacc.2006.04.007	http://doi.org/10.1016/j.intacc.2006.04.007	ADJ