id	sid	tid	token	lemma	pos
ajssms-514	1	1	asian	asian	ADJ
ajssms-514	1	2	journal	journal	NOUN
ajssms-514	1	3	of	of	ADP
ajssms-514	1	4	social	social	ADJ
ajssms-514	1	5	sciences	sciences	PROPN
ajssms-514	1	6	and	and	CCONJ
ajssms-514	1	7	management	management	NOUN
ajssms-514	1	8	studies	study	NOUN
ajssms-514	1	9	vol	vol	NOUN
ajssms-514	1	10	.	.	PROPN
ajssms-514	2	1	4	4	NUM
ajssms-514	2	2	,	,	PUNCT
ajssms-514	2	3	no	no	INTJ
ajssms-514	2	4	.	.	NOUN
ajssms-514	2	5	2	2	NUM
ajssms-514	2	6	,	,	PUNCT
ajssms-514	2	7	82	82	NUM
ajssms-514	2	8	-	-	SYM
ajssms-514	2	9	87	87	NUM
ajssms-514	2	10	,	,	PUNCT
ajssms-514	2	11	2017	2017	NUM
ajssms-514	2	12	issn(e	issn(e	NOUN
ajssms-514	2	13	)	)	PUNCT
ajssms-514	2	14	2313	2313	NUM
ajssms-514	2	15	-	-	SYM
ajssms-514	2	16	7401	7401	NUM
ajssms-514	2	17	/	/	SYM
ajssms-514	2	18	issn(p	issn(p	PROPN
ajssms-514	2	19	)	)	PUNCT
ajssms-514	2	20	2518	2518	NUM
ajssms-514	2	21	-	-	PUNCT
ajssms-514	2	22	0096	0096	NUM
ajssms-514	2	23	doi	doi	NOUN
ajssms-514	2	24	:	:	PUNCT
ajssms-514	2	25	10.20448	10.20448	NUM
ajssms-514	2	26	/	/	SYM
ajssms-514	2	27	journal.500.2017.42.82.87	journal.500.2017.42.82.87	PROPN
ajssms-514	2	28	82	82	NUM
ajssms-514	2	29	detecting	detect	VERB
ajssms-514	2	30	earning	earn	VERB
ajssms-514	2	31	management	management	NOUN
ajssms-514	2	32	of	of	ADP
ajssms-514	2	33	companies	company	NOUN
ajssms-514	2	34	listing	list	VERB
ajssms-514	2	35	on	on	ADP
ajssms-514	2	36	hose	hose	PROPN
ajssms-514	2	37	vo	vo	X
ajssms-514	2	38	thi	thi	AUX
ajssms-514	2	39	quy1	quy1	VERB
ajssms-514	2	40			PROPN
ajssms-514	2	41	duong	duong	PROPN
ajssms-514	2	42	trong	trong	PROPN
ajssms-514	2	43	nhan2	nhan2	PROPN
ajssms-514	3	1	(	(	PUNCT
ajssms-514	3	2			PROPN
ajssms-514	3	3	corresponding	correspond	VERB
ajssms-514	3	4	author	author	NOUN
ajssms-514	3	5	)	)	PUNCT
ajssms-514	3	6	1the	1the	PROPN
ajssms-514	3	7	faculty	faculty	NOUN
ajssms-514	3	8	of	of	ADP
ajssms-514	3	9	business	business	PROPN
ajssms-514	3	10	administration	administration	PROPN
ajssms-514	3	11	international	international	PROPN
ajssms-514	3	12	university	university	PROPN
ajssms-514	3	13	,	,	PUNCT
ajssms-514	3	14	vietnam	vietnam	NOUN
ajssms-514	3	15	2the	2the	NUM
ajssms-514	3	16	faculty	faculty	NOUN
ajssms-514	3	17	of	of	ADP
ajssms-514	3	18	accounting	accounting	PROPN
ajssms-514	3	19	department	department	PROPN
ajssms-514	3	20	ho	ho	PROPN
ajssms-514	3	21	chi	chi	PROPN
ajssms-514	3	22	minh	minh	PROPN
ajssms-514	3	23	city	city	PROPN
ajssms-514	3	24	open	open	ADJ
ajssms-514	3	25	university	university	PROPN
ajssms-514	3	26	ho	ho	PROPN
ajssms-514	3	27	chi	chi	PROPN
ajssms-514	3	28	minh	minh	PROPN
ajssms-514	3	29	city	city	PROPN
ajssms-514	3	30	,	,	PUNCT
ajssms-514	3	31	vietnam	vietnam	PROPN
ajssms-514	3	32	abstract	abstract	NOUN
ajssms-514	3	33	the	the	DET
ajssms-514	3	34	study	study	NOUN
ajssms-514	3	35	is	be	AUX
ajssms-514	3	36	aimed	aim	VERB
ajssms-514	3	37	to	to	ADP
ajssms-514	3	38	detecting	detect	VERB
ajssms-514	3	39	earning	earn	VERB
ajssms-514	3	40	management	management	NOUN
ajssms-514	3	41	from	from	ADP
ajssms-514	3	42	companies	company	NOUN
ajssms-514	3	43	listing	list	VERB
ajssms-514	3	44	in	in	ADP
ajssms-514	3	45	ho	ho	PROPN
ajssms-514	3	46	chi	chi	PROPN
ajssms-514	3	47	minh	minh	PROPN
ajssms-514	3	48	stock	stock	PROPN
ajssms-514	3	49	exchange	exchange	PROPN
ajssms-514	3	50	(	(	PUNCT
ajssms-514	3	51	hose	hose	PROPN
ajssms-514	3	52	)	)	PUNCT
ajssms-514	3	53	during	during	ADP
ajssms-514	3	54	the	the	DET
ajssms-514	3	55	period	period	NOUN
ajssms-514	3	56	from	from	ADP
ajssms-514	3	57	2013	2013	NUM
ajssms-514	3	58	–	–	PUNCT
ajssms-514	3	59	2015	2015	NUM
ajssms-514	3	60	by	by	ADP
ajssms-514	3	61	using	use	VERB
ajssms-514	3	62	2	2	NUM
ajssms-514	3	63	models	model	NOUN
ajssms-514	3	64	,	,	PUNCT
ajssms-514	3	65	jones	jones	PROPN
ajssms-514	3	66	(	(	PUNCT
ajssms-514	3	67	1991	1991	NUM
ajssms-514	3	68	)	)	PUNCT
ajssms-514	3	69	and	and	CCONJ
ajssms-514	3	70	modified	modify	VERB
ajssms-514	3	71	jones	jones	PROPN
ajssms-514	3	72	model	model	PROPN
ajssms-514	3	73	developed	develop	VERB
ajssms-514	3	74	by	by	ADP
ajssms-514	3	75	dechow	dechow	PROPN
ajssms-514	3	76	et	et	PROPN
ajssms-514	3	77	al	al	PROPN
ajssms-514	3	78	.	.	PROPN
ajssms-514	4	1	(	(	PUNCT
ajssms-514	4	2	1995	1995	NUM
ajssms-514	4	3	)	)	PUNCT
ajssms-514	4	4	.	.	PUNCT
ajssms-514	5	1	moreover	moreover	ADV
ajssms-514	5	2	,	,	PUNCT
ajssms-514	5	3	we	we	PRON
ajssms-514	5	4	also	also	ADV
ajssms-514	5	5	tested	test	VERB
ajssms-514	5	6	the	the	DET
ajssms-514	5	7	effectiveness	effectiveness	NOUN
ajssms-514	5	8	of	of	ADP
ajssms-514	5	9	jones	jones	PROPN
ajssms-514	5	10	(	(	PUNCT
ajssms-514	5	11	1991	1991	NUM
ajssms-514	5	12	)	)	PUNCT
ajssms-514	5	13	for	for	ADP
ajssms-514	5	14	detecting	detect	VERB
ajssms-514	5	15	firms	firm	NOUN
ajssms-514	5	16	’	'	PUNCT
ajssms-514	5	17	earning	earn	VERB
ajssms-514	5	18	management	management	NOUN
ajssms-514	5	19	since	since	SCONJ
ajssms-514	5	20	prior	prior	ADJ
ajssms-514	5	21	researches	research	NOUN
ajssms-514	5	22	showed	show	VERB
ajssms-514	5	23	that	that	SCONJ
ajssms-514	5	24	jones	jones	PROPN
ajssms-514	5	25	(	(	PUNCT
ajssms-514	5	26	1991	1991	NUM
ajssms-514	5	27	)	)	PUNCT
ajssms-514	5	28	has	have	VERB
ajssms-514	5	29	lower	low	ADJ
ajssms-514	5	30	standard	standard	ADJ
ajssms-514	5	31	error	error	NOUN
ajssms-514	5	32	in	in	ADP
ajssms-514	5	33	detecting	detect	VERB
ajssms-514	5	34	accruals	accrual	NOUN
ajssms-514	5	35	based	base	VERB
ajssms-514	5	36	earning	earn	VERB
ajssms-514	5	37	management	management	NOUN
ajssms-514	5	38	compared	compare	VERB
ajssms-514	5	39	with	with	ADP
ajssms-514	5	40	other	other	ADJ
ajssms-514	5	41	models	model	NOUN
ajssms-514	5	42	as	as	SCONJ
ajssms-514	5	43	suggested	suggest	VERB
ajssms-514	5	44	by	by	ADP
ajssms-514	5	45	deangelo	deangelo	PROPN
ajssms-514	5	46	et	et	PROPN
ajssms-514	5	47	al	al	PROPN
ajssms-514	5	48	.	.	PROPN
ajssms-514	5	49	(	(	PUNCT
ajssms-514	5	50	1994	1994	NUM
ajssms-514	5	51	)	)	PUNCT
ajssms-514	5	52	.	.	PUNCT
ajssms-514	6	1	hence	hence	ADV
ajssms-514	6	2	we	we	PRON
ajssms-514	6	3	proposed	propose	VERB
ajssms-514	6	4	that	that	SCONJ
ajssms-514	6	5	jones	jones	PROPN
ajssms-514	6	6	(	(	PUNCT
ajssms-514	6	7	1991	1991	NUM
ajssms-514	6	8	)	)	PUNCT
ajssms-514	6	9	provides	provide	VERB
ajssms-514	6	10	a	a	DET
ajssms-514	6	11	more	more	ADV
ajssms-514	6	12	significant	significant	ADJ
ajssms-514	6	13	outcome	outcome	NOUN
ajssms-514	6	14	for	for	ADP
ajssms-514	6	15	estimating	estimate	VERB
ajssms-514	6	16	the	the	DET
ajssms-514	6	17	nondiscretionary	nondiscretionary	ADJ
ajssms-514	6	18	component	component	NOUN
ajssms-514	6	19	of	of	ADP
ajssms-514	6	20	accruals	accrual	NOUN
ajssms-514	6	21	and	and	CCONJ
ajssms-514	6	22	thus	thus	ADV
ajssms-514	6	23	less	less	ADV
ajssms-514	6	24	exposed	expose	VERB
ajssms-514	6	25	to	to	ADP
ajssms-514	6	26	misspecifications	misspecification	NOUN
ajssms-514	6	27	error	error	NOUN
ajssms-514	6	28	from	from	ADP
ajssms-514	6	29	absent	absent	ADJ
ajssms-514	6	30	variables	variable	NOUN
ajssms-514	6	31	.	.	PUNCT
ajssms-514	7	1	we	we	PRON
ajssms-514	7	2	found	find	VERB
ajssms-514	7	3	that	that	SCONJ
ajssms-514	7	4	jones	jones	PROPN
ajssms-514	7	5	(	(	PUNCT
ajssms-514	7	6	1991	1991	NUM
ajssms-514	7	7	)	)	PUNCT
ajssms-514	7	8	illustrates	illustrate	VERB
ajssms-514	7	9	a	a	DET
ajssms-514	7	10	better	well	ADV
ajssms-514	7	11	explainable	explainable	ADJ
ajssms-514	7	12	ability	ability	NOUN
ajssms-514	7	13	even	even	ADV
ajssms-514	7	14	though	though	SCONJ
ajssms-514	7	15	the	the	DET
ajssms-514	7	16	adjusted	adjusted	ADJ
ajssms-514	7	17	r	r	NOUN
ajssms-514	7	18	-	-	PUNCT
ajssms-514	7	19	square	square	NOUN
ajssms-514	7	20	of	of	ADP
ajssms-514	7	21	the	the	DET
ajssms-514	7	22	models	model	NOUN
ajssms-514	7	23	is	be	AUX
ajssms-514	7	24	closely	closely	ADV
ajssms-514	7	25	similar	similar	ADJ
ajssms-514	7	26	with	with	ADP
ajssms-514	7	27	each	each	DET
ajssms-514	7	28	other	other	ADJ
ajssms-514	7	29	.	.	PUNCT
ajssms-514	8	1	keywords	keyword	NOUN
ajssms-514	8	2	:	:	PUNCT
ajssms-514	8	3	earning	earn	VERB
ajssms-514	8	4	management	management	NOUN
ajssms-514	8	5	,	,	PUNCT
ajssms-514	8	6	jones	jones	PROPN
ajssms-514	8	7	model	model	PROPN
ajssms-514	8	8	,	,	PUNCT
ajssms-514	8	9	modified	modify	VERB
ajssms-514	8	10	jones	jones	PROPN
ajssms-514	8	11	model	model	PROPN
ajssms-514	8	12	,	,	PUNCT
ajssms-514	8	13	hose	hose	PROPN
ajssms-514	8	14	.	.	PUNCT
ajssms-514	9	1	citation	citation	NOUN
ajssms-514	9	2	|	|	ADV
ajssms-514	9	3	vo	vo	PROPN
ajssms-514	9	4	thi	thi	AUX
ajssms-514	9	5	quy	quy	PROPN
ajssms-514	9	6	;	;	PUNCT
ajssms-514	9	7	duong	duong	PROPN
ajssms-514	9	8	trong	trong	PROPN
ajssms-514	9	9	nhan	nhan	PROPN
ajssms-514	9	10	(	(	PUNCT
ajssms-514	9	11	2017	2017	NUM
ajssms-514	9	12	)	)	PUNCT
ajssms-514	9	13	.	.	PUNCT
ajssms-514	10	1	detecting	detect	VERB
ajssms-514	10	2	earning	earn	VERB
ajssms-514	10	3	management	management	NOUN
ajssms-514	10	4	of	of	ADP
ajssms-514	10	5	companies	company	NOUN
ajssms-514	10	6	listing	list	VERB
ajssms-514	10	7	on	on	ADP
ajssms-514	10	8	hose	hose	PROPN
ajssms-514	10	9	.	.	PUNCT
ajssms-514	11	1	asian	asian	ADJ
ajssms-514	11	2	journal	journal	PROPN
ajssms-514	11	3	of	of	ADP
ajssms-514	11	4	social	social	ADJ
ajssms-514	11	5	sciences	sciences	PROPN
ajssms-514	11	6	and	and	CCONJ
ajssms-514	11	7	management	management	NOUN
ajssms-514	11	8	studies	study	NOUN
ajssms-514	11	9	,	,	PUNCT
ajssms-514	11	10	4(2	4(2	NUM
ajssms-514	11	11	):	):	PUNCT
ajssms-514	11	12	82	82	NUM
ajssms-514	11	13	-	-	SYM
ajssms-514	11	14	87	87	NUM
ajssms-514	11	15	.	.	PUNCT
ajssms-514	12	1	history	history	NOUN
ajssms-514	12	2	:	:	PUNCT
ajssms-514	12	3	received	receive	VERB
ajssms-514	12	4	:	:	PUNCT
ajssms-514	12	5	16	16	NUM
ajssms-514	12	6	may	may	AUX
ajssms-514	12	7	2017	2017	NUM
ajssms-514	12	8	revised	revise	VERB
ajssms-514	12	9	:	:	PUNCT
ajssms-514	12	10	7	7	NUM
ajssms-514	12	11	june	june	PROPN
ajssms-514	12	12	2017	2017	NUM
ajssms-514	12	13	accepted	accept	VERB
ajssms-514	12	14	:	:	PUNCT
ajssms-514	12	15	14	14	NUM
ajssms-514	12	16	june	june	PROPN
ajssms-514	12	17	2017	2017	NUM
ajssms-514	12	18	published	publish	VERB
ajssms-514	12	19	:	:	PUNCT
ajssms-514	12	20	20	20	NUM
ajssms-514	12	21	june	june	PROPN
ajssms-514	12	22	2017	2017	NUM
ajssms-514	12	23	licensed	license	VERB
ajssms-514	12	24	:	:	PUNCT
ajssms-514	12	25	this	this	DET
ajssms-514	12	26	work	work	NOUN
ajssms-514	12	27	is	be	AUX
ajssms-514	12	28	licensed	license	VERB
ajssms-514	12	29	under	under	ADP
ajssms-514	12	30	a	a	DET
ajssms-514	12	31	creative	creative	ADJ
ajssms-514	12	32	commons	common	NOUN
ajssms-514	12	33	attribution	attribution	NOUN
ajssms-514	12	34	3.0	3.0	NUM
ajssms-514	12	35	license	license	NOUN
ajssms-514	12	36	publisher	publisher	NOUN
ajssms-514	12	37	:	:	PUNCT
ajssms-514	12	38	asian	asian	ADJ
ajssms-514	12	39	online	online	PROPN
ajssms-514	12	40	journal	journal	PROPN
ajssms-514	12	41	publishing	publishing	NOUN
ajssms-514	12	42	group	group	NOUN
ajssms-514	12	43	contribution	contribution	NOUN
ajssms-514	12	44	/	/	SYM
ajssms-514	12	45	acknowledgement	acknowledgement	NOUN
ajssms-514	12	46	:	:	PUNCT
ajssms-514	12	47	both	both	DET
ajssms-514	12	48	authors	author	NOUN
ajssms-514	12	49	contributed	contribute	VERB
ajssms-514	12	50	to	to	ADP
ajssms-514	12	51	the	the	DET
ajssms-514	12	52	conception	conception	NOUN
ajssms-514	12	53	and	and	CCONJ
ajssms-514	12	54	design	design	NOUN
ajssms-514	12	55	of	of	ADP
ajssms-514	12	56	the	the	DET
ajssms-514	12	57	study	study	NOUN
ajssms-514	12	58	.	.	PUNCT
ajssms-514	13	1	funding	funding	NOUN
ajssms-514	13	2	:	:	PUNCT
ajssms-514	13	3	this	this	DET
ajssms-514	13	4	study	study	NOUN
ajssms-514	13	5	received	receive	VERB
ajssms-514	13	6	no	no	DET
ajssms-514	13	7	specific	specific	ADJ
ajssms-514	13	8	financial	financial	ADJ
ajssms-514	13	9	support	support	NOUN
ajssms-514	13	10	.	.	PUNCT
ajssms-514	14	1	competing	compete	VERB
ajssms-514	14	2	interests	interest	NOUN
ajssms-514	14	3	:	:	PUNCT
ajssms-514	14	4	the	the	DET
ajssms-514	14	5	authors	author	NOUN
ajssms-514	14	6	declare	declare	VERB
ajssms-514	14	7	that	that	SCONJ
ajssms-514	14	8	they	they	PRON
ajssms-514	14	9	have	have	VERB
ajssms-514	14	10	no	no	DET
ajssms-514	14	11	conflict	conflict	NOUN
ajssms-514	14	12	of	of	ADP
ajssms-514	14	13	interests	interest	NOUN
ajssms-514	14	14	.	.	PUNCT
ajssms-514	15	1	transparency	transparency	NOUN
ajssms-514	15	2	:	:	PUNCT
ajssms-514	15	3	the	the	DET
ajssms-514	15	4	authors	author	NOUN
ajssms-514	15	5	confirm	confirm	VERB
ajssms-514	15	6	that	that	SCONJ
ajssms-514	15	7	the	the	DET
ajssms-514	15	8	manuscript	manuscript	NOUN
ajssms-514	15	9	is	be	AUX
ajssms-514	15	10	an	an	DET
ajssms-514	15	11	honest	honest	ADJ
ajssms-514	15	12	,	,	PUNCT
ajssms-514	15	13	accurate	accurate	ADJ
ajssms-514	15	14	,	,	PUNCT
ajssms-514	15	15	and	and	CCONJ
ajssms-514	15	16	transparent	transparent	ADJ
ajssms-514	15	17	account	account	NOUN
ajssms-514	15	18	of	of	ADP
ajssms-514	15	19	the	the	DET
ajssms-514	15	20	study	study	NOUN
ajssms-514	15	21	was	be	AUX
ajssms-514	15	22	reported	report	VERB
ajssms-514	15	23	;	;	PUNCT
ajssms-514	15	24	that	that	SCONJ
ajssms-514	15	25	no	no	DET
ajssms-514	15	26	vital	vital	ADJ
ajssms-514	15	27	features	feature	NOUN
ajssms-514	15	28	of	of	ADP
ajssms-514	15	29	the	the	DET
ajssms-514	15	30	study	study	NOUN
ajssms-514	15	31	have	have	AUX
ajssms-514	15	32	been	be	AUX
ajssms-514	15	33	omitted	omit	VERB
ajssms-514	15	34	;	;	PUNCT
ajssms-514	15	35	and	and	CCONJ
ajssms-514	15	36	that	that	SCONJ
ajssms-514	15	37	any	any	DET
ajssms-514	15	38	discrepancies	discrepancy	NOUN
ajssms-514	15	39	from	from	ADP
ajssms-514	15	40	the	the	DET
ajssms-514	15	41	study	study	NOUN
ajssms-514	15	42	as	as	SCONJ
ajssms-514	15	43	planned	plan	VERB
ajssms-514	15	44	have	have	AUX
ajssms-514	15	45	been	be	AUX
ajssms-514	15	46	explained	explain	VERB
ajssms-514	15	47	.	.	PUNCT
ajssms-514	16	1	ethical	ethical	ADJ
ajssms-514	16	2	:	:	PUNCT
ajssms-514	16	3	this	this	DET
ajssms-514	16	4	study	study	NOUN
ajssms-514	16	5	follows	follow	VERB
ajssms-514	16	6	all	all	DET
ajssms-514	16	7	ethical	ethical	ADJ
ajssms-514	16	8	practices	practice	NOUN
ajssms-514	16	9	during	during	ADP
ajssms-514	16	10	writing	writing	NOUN
ajssms-514	16	11	.	.	PUNCT
ajssms-514	17	1	contents	content	NOUN
ajssms-514	17	2	1	1	NUM
ajssms-514	17	3	.	.	PUNCT
ajssms-514	18	1	introduction	introduction	NOUN
ajssms-514	18	2	......................................................................................................................................................................................	......................................................................................................................................................................................	PUNCT
ajssms-514	19	1	83	83	NUM
ajssms-514	19	2	2	2	NUM
ajssms-514	19	3	.	.	PUNCT
ajssms-514	19	4	theoretical	theoretical	ADJ
ajssms-514	19	5	background	background	NOUN
ajssms-514	19	6	.................................................................................................................................................................	.................................................................................................................................................................	PUNCT
ajssms-514	20	1	83	83	NUM
ajssms-514	20	2	3	3	NUM
ajssms-514	20	3	.	.	PUNCT
ajssms-514	20	4	results	result	NOUN
ajssms-514	20	5	................................................................................................................................................................................................	................................................................................................................................................................................................	PUNCT
ajssms-514	20	6	85	85	NUM
ajssms-514	20	7	4	4	NUM
ajssms-514	20	8	.	.	PUNCT
ajssms-514	21	1	discussion	discussion	NOUN
ajssms-514	21	2	..........................................................................................................................................................................................	..........................................................................................................................................................................................	PUNCT
ajssms-514	22	1	87	87	NUM
ajssms-514	22	2	5	5	NUM
ajssms-514	22	3	.	.	PUNCT
ajssms-514	22	4	conclusion	conclusion	NOUN
ajssms-514	22	5	.........................................................................................................................................................................................	.........................................................................................................................................................................................	PUNCT
ajssms-514	23	1	87	87	NUM
ajssms-514	23	2	references	reference	NOUN
ajssms-514	23	3	..............................................................................................................................................................................................	..............................................................................................................................................................................................	PROPN
ajssms-514	24	1	87	87	NUM
ajssms-514	24	2	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-514	24	3	http://creativecommons.org/licenses/by/3.0/	http://creativecommons.org/licenses/by/3.0/	PROPN
ajssms-514	24	4	https://orcid.org/orcid-search/quick-search?searchquery=vo	https://orcid.org/orcid-search/quick-search?searchquery=vo	ADP
ajssms-514	24	5	thi	thi	PART
ajssms-514	24	6	quy	quy	PROPN
ajssms-514	24	7	https://orcid.org/orcid-search/quick-search?searchquery=duong	https://orcid.org/orcid-search/quick-search?searchquery=duong	NUM
ajssms-514	24	8	trong	trong	PROPN
ajssms-514	24	9	nhan	nhan	PROPN
ajssms-514	24	10	https://orcid.org/orcid-search/quick-search?searchquery=vo	https://orcid.org/orcid-search/quick-search?searchquery=vo	X
ajssms-514	24	11	thi	thi	AUX
ajssms-514	24	12	quy	quy	PROPN
ajssms-514	24	13	https://orcid.org/orcid-search/quick-search?searchquery=duong	https://orcid.org/orcid-search/quick-search?searchquery=duong	NUM
ajssms-514	24	14	trong	trong	PROPN
ajssms-514	24	15	nhan	nhan	PROPN
ajssms-514	24	16	https://orcid.org/orcid-search/quick-search?searchquery=vo	https://orcid.org/orcid-search/quick-search?searchquery=vo	X
ajssms-514	24	17	thi	thi	AUX
ajssms-514	24	18	quy	quy	PROPN
ajssms-514	24	19	https://orcid.org/orcid-search/quick-search?searchquery=duong	https://orcid.org/orcid-search/quick-search?searchquery=duong	NUM
ajssms-514	24	20	trong	trong	PROPN
ajssms-514	24	21	nhan	nhan	PROPN
ajssms-514	24	22	asian	asian	PROPN
ajssms-514	24	23	journal	journal	PROPN
ajssms-514	24	24	of	of	ADP
ajssms-514	24	25	social	social	ADJ
ajssms-514	24	26	sciences	sciences	PROPN
ajssms-514	24	27	and	and	CCONJ
ajssms-514	24	28	management	management	NOUN
ajssms-514	24	29	studies	study	NOUN
ajssms-514	24	30	,	,	PUNCT
ajssms-514	24	31	2017	2017	NUM
ajssms-514	24	32	,	,	PUNCT
ajssms-514	24	33	4(2	4(2	NUM
ajssms-514	24	34	):	):	PUNCT
ajssms-514	24	35	82	82	NUM
ajssms-514	24	36	-	-	SYM
ajssms-514	24	37	87	87	NUM
ajssms-514	24	38	83	83	NUM
ajssms-514	24	39	1	1	NUM
ajssms-514	24	40	.	.	PUNCT
ajssms-514	25	1	introduction	introduction	NOUN
ajssms-514	25	2	earnings	earning	NOUN
ajssms-514	25	3	management	management	NOUN
ajssms-514	25	4	has	have	AUX
ajssms-514	25	5	been	be	AUX
ajssms-514	25	6	gaining	gain	VERB
ajssms-514	25	7	a	a	DET
ajssms-514	25	8	lot	lot	NOUN
ajssms-514	25	9	of	of	ADP
ajssms-514	25	10	attention	attention	NOUN
ajssms-514	25	11	recently	recently	ADV
ajssms-514	25	12	.	.	PUNCT
ajssms-514	26	1	earnings	earning	NOUN
ajssms-514	26	2	management	management	NOUN
ajssms-514	26	3	is	be	AUX
ajssms-514	26	4	characterized	characterize	VERB
ajssms-514	26	5	as	as	ADP
ajssms-514	26	6	the	the	DET
ajssms-514	26	7	adjustment	adjustment	NOUN
ajssms-514	26	8	of	of	ADP
ajssms-514	26	9	firms	firm	NOUN
ajssms-514	26	10	’	'	PUNCT
ajssms-514	26	11	financial	financial	ADJ
ajssms-514	26	12	statements	statement	NOUN
ajssms-514	26	13	and	and	CCONJ
ajssms-514	26	14	actual	actual	ADJ
ajssms-514	26	15	economic	economic	ADJ
ajssms-514	26	16	performance	performance	NOUN
ajssms-514	26	17	by	by	ADP
ajssms-514	26	18	insiders	insider	NOUN
ajssms-514	26	19	or	or	CCONJ
ajssms-514	26	20	administrators	administrator	NOUN
ajssms-514	26	21	to	to	ADP
ajssms-514	26	22	either	either	CCONJ
ajssms-514	26	23	―deceive	―deceive	CCONJ
ajssms-514	26	24	some	some	DET
ajssms-514	26	25	stakeholders‖	stakeholders‖	PROPN
ajssms-514	26	26	or	or	CCONJ
ajssms-514	26	27	to	to	PART
ajssms-514	26	28	―control	―control	VERB
ajssms-514	26	29	contractual	contractual	ADJ
ajssms-514	26	30	outcomes‖	outcomes‖	PROPN
ajssms-514	26	31	(	(	PUNCT
ajssms-514	26	32	healy	healy	PROPN
ajssms-514	26	33	and	and	CCONJ
ajssms-514	26	34	wahlen	wahlen	PROPN
ajssms-514	26	35	,	,	PUNCT
ajssms-514	26	36	1999	1999	NUM
ajssms-514	26	37	)	)	PUNCT
ajssms-514	26	38	.	.	PUNCT
ajssms-514	27	1	many	many	ADJ
ajssms-514	27	2	studies	study	NOUN
ajssms-514	27	3	about	about	ADP
ajssms-514	27	4	earning	earn	VERB
ajssms-514	27	5	management	management	NOUN
ajssms-514	27	6	proposed	propose	VERB
ajssms-514	27	7	that	that	SCONJ
ajssms-514	27	8	managers	manager	NOUN
ajssms-514	27	9	process	process	VERB
ajssms-514	27	10	manipulation	manipulation	NOUN
ajssms-514	27	11	to	to	ADP
ajssms-514	27	12	their	their	PRON
ajssms-514	27	13	reported	report	VERB
ajssms-514	27	14	earnings	earning	NOUN
ajssms-514	27	15	to	to	PART
ajssms-514	27	16	match	match	VERB
ajssms-514	27	17	their	their	PRON
ajssms-514	27	18	motives	motive	NOUN
ajssms-514	27	19	by	by	ADP
ajssms-514	27	20	adapting	adapt	VERB
ajssms-514	27	21	certain	certain	ADJ
ajssms-514	27	22	company	company	NOUN
ajssms-514	27	23	’s	’s	PART
ajssms-514	27	24	accounting	accounting	NOUN
ajssms-514	27	25	procedure	procedure	NOUN
ajssms-514	27	26	,	,	PUNCT
ajssms-514	27	27	altering	alter	VERB
ajssms-514	27	28	accounting	accounting	NOUN
ajssms-514	27	29	estimation	estimation	NOUN
ajssms-514	27	30	,	,	PUNCT
ajssms-514	27	31	and/or	and/or	CCONJ
ajssms-514	27	32	managing	manage	VERB
ajssms-514	27	33	accruals	accrual	NOUN
ajssms-514	27	34	.	.	PUNCT
ajssms-514	28	1	earnings	earning	NOUN
ajssms-514	28	2	management	management	NOUN
ajssms-514	28	3	is	be	AUX
ajssms-514	28	4	able	able	ADJ
ajssms-514	28	5	to	to	PART
ajssms-514	28	6	create	create	VERB
ajssms-514	28	7	unfavorable	unfavorable	ADJ
ajssms-514	28	8	consequences	consequence	NOUN
ajssms-514	28	9	for	for	ADP
ajssms-514	28	10	the	the	DET
ajssms-514	28	11	value	value	NOUN
ajssms-514	28	12	of	of	ADP
ajssms-514	28	13	the	the	DET
ajssms-514	28	14	companies	company	NOUN
ajssms-514	28	15	in	in	ADP
ajssms-514	28	16	the	the	DET
ajssms-514	28	17	long	long	ADJ
ajssms-514	28	18	term	term	NOUN
ajssms-514	28	19	.	.	PUNCT
ajssms-514	29	1	previous	previous	ADJ
ajssms-514	29	2	studies	study	NOUN
ajssms-514	29	3	found	find	VERB
ajssms-514	29	4	that	that	SCONJ
ajssms-514	29	5	firms	firm	NOUN
ajssms-514	29	6	involving	involve	VERB
ajssms-514	29	7	in	in	ADP
ajssms-514	29	8	earnings	earning	NOUN
ajssms-514	29	9	management	management	NOUN
ajssms-514	29	10	to	to	PART
ajssms-514	29	11	meet	meet	VERB
ajssms-514	29	12	and/or	and/or	CCONJ
ajssms-514	29	13	overcoming	overcome	VERB
ajssms-514	29	14	analyst	analyst	NOUN
ajssms-514	29	15	predictions	prediction	NOUN
ajssms-514	29	16	have	have	AUX
ajssms-514	29	17	benefited	benefit	VERB
ajssms-514	29	18	from	from	ADP
ajssms-514	29	19	a	a	DET
ajssms-514	29	20	rising	rise	VERB
ajssms-514	29	21	stock	stock	NOUN
ajssms-514	29	22	price	price	NOUN
ajssms-514	29	23	,	,	PUNCT
ajssms-514	29	24	but	but	CCONJ
ajssms-514	29	25	this	this	DET
ajssms-514	29	26	advantage	advantage	NOUN
ajssms-514	29	27	appears	appear	VERB
ajssms-514	29	28	only	only	ADV
ajssms-514	29	29	for	for	ADP
ajssms-514	29	30	a	a	DET
ajssms-514	29	31	short	short	ADJ
ajssms-514	29	32	term	term	NOUN
ajssms-514	29	33	.	.	PUNCT
ajssms-514	30	1	for	for	ADP
ajssms-514	30	2	the	the	DET
ajssms-514	30	3	long	long	ADJ
ajssms-514	30	4	term	term	NOUN
ajssms-514	30	5	,	,	PUNCT
ajssms-514	30	6	the	the	DET
ajssms-514	30	7	performance	performance	NOUN
ajssms-514	30	8	and	and	CCONJ
ajssms-514	30	9	share	share	NOUN
ajssms-514	30	10	price	price	NOUN
ajssms-514	30	11	of	of	ADP
ajssms-514	30	12	those	those	DET
ajssms-514	30	13	companies	company	NOUN
ajssms-514	30	14	involved	involve	VERB
ajssms-514	30	15	in	in	ADP
ajssms-514	30	16	managing	manage	VERB
ajssms-514	30	17	earnings	earning	NOUN
ajssms-514	30	18	are	be	AUX
ajssms-514	30	19	less	less	ADV
ajssms-514	30	20	sustainable	sustainable	ADJ
ajssms-514	30	21	than	than	ADP
ajssms-514	30	22	enterprises	enterprise	NOUN
ajssms-514	30	23	that	that	PRON
ajssms-514	30	24	did	do	AUX
ajssms-514	30	25	not	not	PART
ajssms-514	30	26	employ	employ	VERB
ajssms-514	30	27	earning	earn	VERB
ajssms-514	30	28	management	management	NOUN
ajssms-514	30	29	technique	technique	NOUN
ajssms-514	30	30	(	(	PUNCT
ajssms-514	30	31	bhojraj	bhojraj	PROPN
ajssms-514	30	32	et	et	PROPN
ajssms-514	30	33	al	al	PROPN
ajssms-514	30	34	.	.	PROPN
ajssms-514	30	35	,	,	PUNCT
ajssms-514	30	36	2009	2009	NUM
ajssms-514	30	37	)	)	PUNCT
ajssms-514	30	38	.	.	PUNCT
ajssms-514	31	1	earnings	earning	NOUN
ajssms-514	31	2	management	management	NOUN
ajssms-514	31	3	also	also	ADV
ajssms-514	31	4	creates	create	VERB
ajssms-514	31	5	an	an	DET
ajssms-514	31	6	apparent	apparent	ADJ
ajssms-514	31	7	disadvantage	disadvantage	NOUN
ajssms-514	31	8	for	for	ADP
ajssms-514	31	9	financial	financial	ADJ
ajssms-514	31	10	information	information	NOUN
ajssms-514	31	11	users	user	NOUN
ajssms-514	31	12	like	like	ADP
ajssms-514	31	13	external	external	ADJ
ajssms-514	31	14	stakeholders	stakeholder	NOUN
ajssms-514	31	15	who	who	PRON
ajssms-514	31	16	faced	face	VERB
ajssms-514	31	17	an	an	DET
ajssms-514	31	18	asymmetric	asymmetric	ADJ
ajssms-514	31	19	information	information	NOUN
ajssms-514	31	20	problem	problem	NOUN
ajssms-514	31	21	and	and	CCONJ
ajssms-514	31	22	count	count	VERB
ajssms-514	31	23	on	on	ADP
ajssms-514	31	24	the	the	DET
ajssms-514	31	25	financial	financial	ADJ
ajssms-514	31	26	report	report	NOUN
ajssms-514	31	27	to	to	PART
ajssms-514	31	28	come	come	VERB
ajssms-514	31	29	up	up	ADP
ajssms-514	31	30	with	with	ADP
ajssms-514	31	31	final	final	ADJ
ajssms-514	31	32	decisions	decision	NOUN
ajssms-514	31	33	in	in	ADP
ajssms-514	31	34	order	order	NOUN
ajssms-514	31	35	to	to	PART
ajssms-514	31	36	make	make	VERB
ajssms-514	31	37	important	important	ADJ
ajssms-514	31	38	investment	investment	NOUN
ajssms-514	31	39	(	(	PUNCT
ajssms-514	31	40	burns	burn	NOUN
ajssms-514	31	41	and	and	CCONJ
ajssms-514	31	42	merchant	merchant	NOUN
ajssms-514	31	43	,	,	PUNCT
ajssms-514	31	44	1990	1990	NUM
ajssms-514	31	45	)	)	PUNCT
ajssms-514	31	46	.	.	PUNCT
ajssms-514	32	1	the	the	DET
ajssms-514	32	2	act	act	NOUN
ajssms-514	32	3	of	of	ADP
ajssms-514	32	4	manipulating	manipulate	VERB
ajssms-514	32	5	earnings	earning	NOUN
ajssms-514	32	6	also	also	ADV
ajssms-514	32	7	contravenes	contravene	VERB
ajssms-514	32	8	the	the	DET
ajssms-514	32	9	accounting	accounting	NOUN
ajssms-514	32	10	’s	’s	PART
ajssms-514	32	11	practical	practical	ADJ
ajssms-514	32	12	code	code	NOUN
ajssms-514	32	13	of	of	ADP
ajssms-514	32	14	professional	professional	NOUN
ajssms-514	32	15	.	.	PUNCT
ajssms-514	33	1	managing	manage	VERB
ajssms-514	33	2	earning	earning	NOUN
ajssms-514	33	3	can	can	AUX
ajssms-514	33	4	violate	violate	VERB
ajssms-514	33	5	the	the	DET
ajssms-514	33	6	relevant	relevant	ADJ
ajssms-514	33	7	rules	rule	NOUN
ajssms-514	33	8	of	of	ADP
ajssms-514	33	9	accounting	accounting	NOUN
ajssms-514	33	10	.	.	PUNCT
ajssms-514	34	1	for	for	ADP
ajssms-514	34	2	example	example	NOUN
ajssms-514	34	3	,	,	PUNCT
ajssms-514	34	4	the	the	DET
ajssms-514	34	5	act	act	NOUN
ajssms-514	34	6	of	of	ADP
ajssms-514	34	7	successful	successful	ADJ
ajssms-514	34	8	manipulation	manipulation	NOUN
ajssms-514	34	9	to	to	PART
ajssms-514	34	10	cover	cover	VERB
ajssms-514	34	11	earning	earning	NOUN
ajssms-514	34	12	adjustments	adjustment	NOUN
ajssms-514	34	13	,	,	PUNCT
ajssms-514	34	14	disguising	disguise	VERB
ajssms-514	34	15	a	a	DET
ajssms-514	34	16	failure	failure	NOUN
ajssms-514	34	17	to	to	PART
ajssms-514	34	18	meet	meet	VERB
ajssms-514	34	19	or	or	CCONJ
ajssms-514	34	20	exceed	exceed	VERB
ajssms-514	34	21	forecasted	forecast	VERB
ajssms-514	34	22	profit	profit	NOUN
ajssms-514	34	23	by	by	ADP
ajssms-514	34	24	financial	financial	ADJ
ajssms-514	34	25	analyst	analyst	NOUN
ajssms-514	34	26	,	,	PUNCT
ajssms-514	34	27	changing	change	VERB
ajssms-514	34	28	a	a	DET
ajssms-514	34	29	loss	loss	NOUN
ajssms-514	34	30	into	into	ADP
ajssms-514	34	31	profit	profit	NOUN
ajssms-514	34	32	or	or	CCONJ
ajssms-514	34	33	vice	vice	NOUN
ajssms-514	34	34	versa	versa	ADV
ajssms-514	34	35	(	(	PUNCT
ajssms-514	34	36	grant	grant	NOUN
ajssms-514	34	37	et	et	PROPN
ajssms-514	34	38	al	al	PROPN
ajssms-514	34	39	.	.	PROPN
ajssms-514	34	40	,	,	PUNCT
ajssms-514	34	41	2000	2000	NUM
ajssms-514	34	42	)	)	PUNCT
ajssms-514	34	43	.	.	PUNCT
ajssms-514	35	1	earning	earn	VERB
ajssms-514	35	2	management	management	NOUN
ajssms-514	35	3	has	have	AUX
ajssms-514	35	4	been	be	AUX
ajssms-514	35	5	gaining	gain	VERB
ajssms-514	35	6	more	more	ADJ
ajssms-514	35	7	attention	attention	NOUN
ajssms-514	35	8	since	since	SCONJ
ajssms-514	35	9	the	the	DET
ajssms-514	35	10	fraudulent	fraudulent	ADJ
ajssms-514	35	11	scandal	scandal	NOUN
ajssms-514	35	12	of	of	ADP
ajssms-514	35	13	enron	enron	PROPN
ajssms-514	35	14	and	and	CCONJ
ajssms-514	35	15	worldcom	worldcom	PROPN
ajssms-514	35	16	were	be	AUX
ajssms-514	35	17	exposed	expose	VERB
ajssms-514	35	18	and	and	CCONJ
ajssms-514	35	19	judged	judge	VERB
ajssms-514	35	20	as	as	ADP
ajssms-514	35	21	an	an	DET
ajssms-514	35	22	unethical	unethical	ADJ
ajssms-514	35	23	action	action	NOUN
ajssms-514	35	24	of	of	ADP
ajssms-514	35	25	manipulating	manipulate	VERB
ajssms-514	35	26	earning	earn	VERB
ajssms-514	35	27	management	management	NOUN
ajssms-514	35	28	.	.	PUNCT
ajssms-514	36	1	there	there	PRON
ajssms-514	36	2	are	be	VERB
ajssms-514	36	3	many	many	ADJ
ajssms-514	36	4	popular	popular	ADJ
ajssms-514	36	5	and	and	CCONJ
ajssms-514	36	6	well	well	ADV
ajssms-514	36	7	known	know	VERB
ajssms-514	36	8	models	model	NOUN
ajssms-514	36	9	developed	develop	VERB
ajssms-514	36	10	by	by	ADP
ajssms-514	36	11	healy	healy	PROPN
ajssms-514	36	12	(	(	PUNCT
ajssms-514	36	13	1985	1985	NUM
ajssms-514	36	14	)	)	PUNCT
ajssms-514	36	15	;	;	PUNCT
ajssms-514	36	16	deangelo	deangelo	PROPN
ajssms-514	36	17	(	(	PUNCT
ajssms-514	36	18	1986	1986	NUM
ajssms-514	36	19	)	)	PUNCT
ajssms-514	36	20	;	;	PUNCT
ajssms-514	36	21	jones	jones	PROPN
ajssms-514	36	22	(	(	PUNCT
ajssms-514	36	23	1991	1991	NUM
ajssms-514	36	24	)	)	PUNCT
ajssms-514	36	25	;	;	PUNCT
ajssms-514	36	26	patricia	patricia	PROPN
ajssms-514	36	27	et	et	PROPN
ajssms-514	36	28	al	al	PROPN
ajssms-514	36	29	.	.	PROPN
ajssms-514	37	1	(	(	PUNCT
ajssms-514	37	2	1995	1995	NUM
ajssms-514	37	3	)	)	PUNCT
ajssms-514	37	4	and	and	CCONJ
ajssms-514	37	5	kothari	kothari	PROPN
ajssms-514	37	6	et	et	PROPN
ajssms-514	37	7	al	al	PROPN
ajssms-514	37	8	.	.	PROPN
ajssms-514	38	1	(	(	PUNCT
ajssms-514	38	2	2005	2005	NUM
ajssms-514	38	3	)	)	PUNCT
ajssms-514	38	4	used	use	VERB
ajssms-514	38	5	to	to	PART
ajssms-514	38	6	identify	identify	VERB
ajssms-514	38	7	and	and	CCONJ
ajssms-514	38	8	investigate	investigate	VERB
ajssms-514	38	9	the	the	DET
ajssms-514	38	10	actions	action	NOUN
ajssms-514	38	11	of	of	ADP
ajssms-514	38	12	manipulating	manipulate	VERB
ajssms-514	38	13	earnings	earning	NOUN
ajssms-514	38	14	management	management	NOUN
ajssms-514	38	15	of	of	ADP
ajssms-514	38	16	firm	firm	ADJ
ajssms-514	38	17	managers	manager	NOUN
ajssms-514	38	18	,	,	PUNCT
ajssms-514	38	19	but	but	CCONJ
ajssms-514	38	20	in	in	ADP
ajssms-514	38	21	vietnam	vietnam	NOUN
ajssms-514	38	22	lacks	lack	NOUN
ajssms-514	38	23	of	of	ADP
ajssms-514	38	24	such	such	ADJ
ajssms-514	38	25	studies	study	NOUN
ajssms-514	38	26	,	,	PUNCT
ajssms-514	38	27	even	even	ADV
ajssms-514	38	28	though	though	SCONJ
ajssms-514	38	29	the	the	DET
ajssms-514	38	30	difference	difference	NOUN
ajssms-514	38	31	between	between	ADP
ajssms-514	38	32	preand	preand	NOUN
ajssms-514	38	33	post	post	ADJ
ajssms-514	38	34	-	-	ADJ
ajssms-514	38	35	audit	audit	ADJ
ajssms-514	38	36	earnings	earning	NOUN
ajssms-514	38	37	of	of	ADP
ajssms-514	38	38	vietnamese	vietnamese	ADJ
ajssms-514	38	39	firms	firm	NOUN
ajssms-514	38	40	listing	list	VERB
ajssms-514	38	41	in	in	ADP
ajssms-514	38	42	vietnamese	vietnamese	ADJ
ajssms-514	38	43	stock	stock	NOUN
ajssms-514	38	44	markets	market	NOUN
ajssms-514	38	45	is	be	AUX
ajssms-514	38	46	announced	announce	VERB
ajssms-514	38	47	rather	rather	ADV
ajssms-514	38	48	regularly	regularly	ADV
ajssms-514	38	49	,	,	PUNCT
ajssms-514	38	50	so	so	SCONJ
ajssms-514	38	51	that	that	SCONJ
ajssms-514	38	52	we	we	PRON
ajssms-514	38	53	suspect	suspect	VERB
ajssms-514	38	54	the	the	DET
ajssms-514	38	55	existence	existence	NOUN
ajssms-514	38	56	of	of	ADP
ajssms-514	38	57	manipulating	manipulate	VERB
ajssms-514	38	58	earnings	earning	NOUN
ajssms-514	38	59	management	management	NOUN
ajssms-514	38	60	among	among	ADP
ajssms-514	38	61	these	these	DET
ajssms-514	38	62	firms	firm	NOUN
ajssms-514	38	63	.	.	PUNCT
ajssms-514	39	1	therefore	therefore	ADV
ajssms-514	39	2	,	,	PUNCT
ajssms-514	39	3	this	this	DET
ajssms-514	39	4	study	study	NOUN
ajssms-514	39	5	was	be	AUX
ajssms-514	39	6	carried	carry	VERB
ajssms-514	39	7	out	out	ADP
ajssms-514	39	8	for	for	ADP
ajssms-514	39	9	identifying	identify	VERB
ajssms-514	39	10	the	the	DET
ajssms-514	39	11	action	action	NOUN
ajssms-514	39	12	on	on	ADP
ajssms-514	39	13	earnings	earning	NOUN
ajssms-514	39	14	management	management	NOUN
ajssms-514	39	15	from	from	ADP
ajssms-514	39	16	the	the	DET
ajssms-514	39	17	listed	list	VERB
ajssms-514	39	18	companies	company	NOUN
ajssms-514	39	19	on	on	ADP
ajssms-514	39	20	hose	hose	PROPN
ajssms-514	39	21	,	,	PUNCT
ajssms-514	39	22	and	and	CCONJ
ajssms-514	39	23	investigating	investigate	VERB
ajssms-514	39	24	the	the	DET
ajssms-514	39	25	effectiveness	effectiveness	NOUN
ajssms-514	39	26	of	of	ADP
ajssms-514	39	27	jones	jones	PROPN
ajssms-514	39	28	(	(	PUNCT
ajssms-514	39	29	1991	1991	NUM
ajssms-514	39	30	)	)	PUNCT
ajssms-514	39	31	.	.	PUNCT
ajssms-514	40	1	2	2	X
ajssms-514	40	2	.	.	X
ajssms-514	40	3	theoretical	theoretical	ADJ
ajssms-514	40	4	background	background	NOUN
ajssms-514	40	5	2.1	2.1	NUM
ajssms-514	40	6	.	.	PUNCT
ajssms-514	41	1	earning	earn	VERB
ajssms-514	41	2	management	management	NOUN
ajssms-514	41	3	definition	definition	NOUN
ajssms-514	41	4	earnings	earning	NOUN
ajssms-514	41	5	management	management	NOUN
ajssms-514	41	6	happens	happen	VERB
ajssms-514	41	7	when	when	SCONJ
ajssms-514	41	8	firm	firm	ADJ
ajssms-514	41	9	managers	manager	NOUN
ajssms-514	41	10	makes	make	VERB
ajssms-514	41	11	adjustment	adjustment	NOUN
ajssms-514	41	12	in	in	ADP
ajssms-514	41	13	reporting	report	VERB
ajssms-514	41	14	financial	financial	ADJ
ajssms-514	41	15	statement	statement	NOUN
ajssms-514	41	16	deceive	deceive	VERB
ajssms-514	41	17	shareholders	shareholder	NOUN
ajssms-514	41	18	,	,	PUNCT
ajssms-514	41	19	investors	investor	NOUN
ajssms-514	41	20	,	,	PUNCT
ajssms-514	41	21	creditor	creditor	NOUN
ajssms-514	41	22	and	and	CCONJ
ajssms-514	41	23	readers	reader	NOUN
ajssms-514	41	24	of	of	ADP
ajssms-514	41	25	financial	financial	ADJ
ajssms-514	41	26	report	report	NOUN
ajssms-514	41	27	about	about	ADP
ajssms-514	41	28	the	the	DET
ajssms-514	41	29	actual	actual	ADJ
ajssms-514	41	30	operating	operating	NOUN
ajssms-514	41	31	performance	performance	NOUN
ajssms-514	41	32	of	of	ADP
ajssms-514	41	33	the	the	DET
ajssms-514	41	34	company	company	NOUN
ajssms-514	41	35	or	or	CCONJ
ajssms-514	41	36	to	to	PART
ajssms-514	41	37	create	create	VERB
ajssms-514	41	38	an	an	DET
ajssms-514	41	39	impact	impact	NOUN
ajssms-514	41	40	on	on	ADP
ajssms-514	41	41	profitable	profitable	ADJ
ajssms-514	41	42	outcomes	outcome	NOUN
ajssms-514	41	43	which	which	PRON
ajssms-514	41	44	rely	rely	VERB
ajssms-514	41	45	on	on	ADP
ajssms-514	41	46	reported	report	VERB
ajssms-514	41	47	numbers	number	NOUN
ajssms-514	41	48	on	on	ADP
ajssms-514	41	49	financial	financial	ADJ
ajssms-514	41	50	statement	statement	NOUN
ajssms-514	41	51	(	(	PUNCT
ajssms-514	41	52	healy	healy	PROPN
ajssms-514	41	53	and	and	CCONJ
ajssms-514	41	54	wahlen	wahlen	PROPN
ajssms-514	41	55	,	,	PUNCT
ajssms-514	41	56	1999	1999	NUM
ajssms-514	41	57	)	)	PUNCT
ajssms-514	41	58	.	.	PUNCT
ajssms-514	42	1	2.2	2.2	NUM
ajssms-514	42	2	.	.	PUNCT
ajssms-514	42	3	models	model	NOUN
ajssms-514	42	4	for	for	ADP
ajssms-514	42	5	detecting	detect	VERB
ajssms-514	42	6	accrual	accrual	ADJ
ajssms-514	42	7	based	base	VERB
ajssms-514	42	8	earning	earn	VERB
ajssms-514	42	9	management	management	NOUN
ajssms-514	42	10	2.2.1	2.2.1	NUM
ajssms-514	42	11	.	.	PUNCT
ajssms-514	43	1	healy	healy	PROPN
ajssms-514	43	2	(	(	PUNCT
ajssms-514	43	3	1985	1985	NUM
ajssms-514	43	4	)	)	PUNCT
ajssms-514	43	5	healy	healy	PROPN
ajssms-514	43	6	(	(	PUNCT
ajssms-514	43	7	1985	1985	NUM
ajssms-514	43	8	)	)	PUNCT
ajssms-514	43	9	studied	study	VERB
ajssms-514	43	10	relationship	relationship	NOUN
ajssms-514	43	11	between	between	ADP
ajssms-514	43	12	earning	earn	VERB
ajssms-514	43	13	management	management	NOUN
ajssms-514	43	14	and	and	CCONJ
ajssms-514	43	15	executive	executive	NOUN
ajssms-514	43	16	compensation	compensation	NOUN
ajssms-514	43	17	,	,	PUNCT
ajssms-514	43	18	and	and	CCONJ
ajssms-514	43	19	developed	develop	VERB
ajssms-514	43	20	the	the	DET
ajssms-514	43	21	model	model	NOUN
ajssms-514	43	22	to	to	PART
ajssms-514	43	23	evaluate	evaluate	VERB
ajssms-514	43	24	nondiscretionary	nondiscretionary	ADJ
ajssms-514	43	25	as	as	ADP
ajssms-514	43	26	in	in	ADP
ajssms-514	43	27	below	below	ADP
ajssms-514	43	28	equation	equation	NOUN
ajssms-514	43	29	:	:	PUNCT
ajssms-514	43	30	ndat+1	ndat+1	PROPN
ajssms-514	43	31	=	=	PUNCT
ajssms-514	43	32	(	(	PUNCT
ajssms-514	43	33	1	1	NUM
ajssms-514	43	34	/	/	SYM
ajssms-514	43	35	n)ʃ	n)ʃ	NOUN
ajssms-514	43	36	(	(	PUNCT
ajssms-514	43	37	tai	tai	PROPN
ajssms-514	43	38	,	,	PUNCT
ajssms-514	43	39	t	t	PROPN
ajssms-514	43	40	/a	/a	PUNCT
ajssms-514	43	41	t-1	t-1	PROPN
ajssms-514	43	42	)	)	PUNCT
ajssms-514	44	1	where	where	SCONJ
ajssms-514	44	2	:	:	PUNCT
ajssms-514	44	3	ndat+1	ndat+1	PROPN
ajssms-514	44	4	=	=	SYM
ajssms-514	44	5	nondiscretionary	nondiscretionary	ADJ
ajssms-514	44	6	accruals	accrual	NOUN
ajssms-514	44	7	for	for	ADP
ajssms-514	44	8	period	period	NOUN
ajssms-514	44	9	t+1	t+1	PROPN
ajssms-514	44	10	ta	ta	PROPN
ajssms-514	44	11	i	i	PRON
ajssms-514	44	12	,	,	PUNCT
ajssms-514	44	13	t	t	PROPN
ajssms-514	44	14	=	=	SYM
ajssms-514	44	15	total	total	ADJ
ajssms-514	44	16	accruals	accrual	NOUN
ajssms-514	44	17	in	in	ADP
ajssms-514	44	18	year	year	NOUN
ajssms-514	44	19	t	t	PROPN
ajssms-514	44	20	for	for	ADP
ajssms-514	44	21	firm	firm	ADJ
ajssms-514	44	22	i	i	NOUN
ajssms-514	44	23	at-1	at-1	PUNCT
ajssms-514	44	24	=	=	VERB
ajssms-514	44	25	total	total	ADJ
ajssms-514	44	26	assets	asset	NOUN
ajssms-514	44	27	in	in	ADP
ajssms-514	44	28	year	year	NOUN
ajssms-514	44	29	t-1	t-1	PROPN
ajssms-514	44	30	for	for	ADP
ajssms-514	44	31	the	the	DET
ajssms-514	44	32	firm	firm	NOUN
ajssms-514	44	33	i	i	PRON
ajssms-514	44	34	n	n	NOUN
ajssms-514	44	35	=	=	NOUN
ajssms-514	44	36	number	number	NOUN
ajssms-514	44	37	of	of	ADP
ajssms-514	44	38	years	year	NOUN
ajssms-514	44	39	healy	healy	PROPN
ajssms-514	44	40	model	model	PROPN
ajssms-514	44	41	estimates	estimate	VERB
ajssms-514	44	42	non	non	ADJ
ajssms-514	44	43	-	-	ADJ
ajssms-514	44	44	discretionary	discretionary	ADJ
ajssms-514	44	45	accruals	accrual	NOUN
ajssms-514	44	46	.	.	PUNCT
ajssms-514	45	1	the	the	DET
ajssms-514	45	2	discretionary	discretionary	ADJ
ajssms-514	45	3	accrual	accrual	NOUN
ajssms-514	45	4	is	be	AUX
ajssms-514	45	5	calculated	calculate	VERB
ajssms-514	45	6	by	by	ADP
ajssms-514	45	7	subtracting	subtract	VERB
ajssms-514	45	8	the	the	DET
ajssms-514	45	9	nondiscretionary	nondiscretionary	ADJ
ajssms-514	45	10	accruals	accrual	NOUN
ajssms-514	45	11	from	from	ADP
ajssms-514	45	12	the	the	DET
ajssms-514	45	13	total	total	ADJ
ajssms-514	45	14	accruals	accrual	NOUN
ajssms-514	45	15	from	from	ADP
ajssms-514	45	16	the	the	DET
ajssms-514	45	17	estimated	estimate	VERB
ajssms-514	45	18	period	period	NOUN
ajssms-514	45	19	.	.	PUNCT
ajssms-514	46	1	2.2.2	2.2.2	X
ajssms-514	46	2	.	.	PUNCT
ajssms-514	46	3	jones	jones	PROPN
ajssms-514	46	4	(	(	PUNCT
ajssms-514	46	5	1991	1991	NUM
ajssms-514	46	6	)	)	PUNCT
ajssms-514	46	7	jones	jones	PROPN
ajssms-514	46	8	(	(	PUNCT
ajssms-514	46	9	1991	1991	NUM
ajssms-514	46	10	)	)	PUNCT
ajssms-514	46	11	developed	develop	VERB
ajssms-514	46	12	the	the	DET
ajssms-514	46	13	model	model	NOUN
ajssms-514	46	14	to	to	PART
ajssms-514	46	15	detect	detect	VERB
ajssms-514	46	16	the	the	DET
ajssms-514	46	17	accrual	accrual	ADJ
ajssms-514	46	18	based	base	VERB
ajssms-514	46	19	earning	earning	NOUN
ajssms-514	46	20	management	management	NOUN
ajssms-514	46	21	,	,	PUNCT
ajssms-514	46	22	and	and	CCONJ
ajssms-514	46	23	become	become	VERB
ajssms-514	46	24	the	the	DET
ajssms-514	46	25	most	most	ADV
ajssms-514	46	26	widely	widely	ADV
ajssms-514	46	27	used	use	VERB
ajssms-514	46	28	model	model	NOUN
ajssms-514	46	29	for	for	ADP
ajssms-514	46	30	estimation	estimation	NOUN
ajssms-514	46	31	of	of	ADP
ajssms-514	46	32	earnings	earning	NOUN
ajssms-514	46	33	management	management	NOUN
ajssms-514	46	34	.	.	PUNCT
ajssms-514	47	1	the	the	DET
ajssms-514	47	2	model	model	NOUN
ajssms-514	47	3	is	be	AUX
ajssms-514	47	4	expressed	express	VERB
ajssms-514	47	5	as	as	ADP
ajssms-514	47	6	below	below	ADV
ajssms-514	47	7	:	:	PUNCT
ajssms-514	47	8	tai	tai	PROPN
ajssms-514	47	9	,	,	PUNCT
ajssms-514	47	10	t	t	NOUN
ajssms-514	47	11	=	=	SYM
ajssms-514	47	12	q0(1	q0(1	PROPN
ajssms-514	47	13	/	/	SYM
ajssms-514	47	14	ai	ai	NOUN
ajssms-514	47	15	,	,	PUNCT
ajssms-514	47	16	t–1	t–1	PUNCT
ajssms-514	47	17	)	)	PUNCT
ajssms-514	48	1	+	+	CCONJ
ajssms-514	48	2	q1δrevi	q1δrevi	PROPN
ajssms-514	48	3	,	,	PUNCT
ajssms-514	48	4	t	t	PROPN
ajssms-514	48	5	+	+	CCONJ
ajssms-514	48	6	q2ppei	q2ppei	PROPN
ajssms-514	48	7	,	,	PUNCT
ajssms-514	48	8	t	t	PROPN
ajssms-514	48	9	+	+	CCONJ
ajssms-514	48	10	si	si	X
ajssms-514	48	11	,	,	PUNCT
ajssms-514	48	12	t	t	PROPN
ajssms-514	48	13	where	where	SCONJ
ajssms-514	48	14	:	:	PUNCT
ajssms-514	48	15	tai	tai	PROPN
ajssms-514	48	16	,	,	PUNCT
ajssms-514	48	17	t	t	NOUN
ajssms-514	48	18	=	=	SYM
ajssms-514	48	19	total	total	ADJ
ajssms-514	48	20	accruals	accrual	NOUN
ajssms-514	48	21	in	in	ADP
ajssms-514	48	22	year	year	NOUN
ajssms-514	48	23	t	t	PROPN
ajssms-514	48	24	for	for	ADP
ajssms-514	48	25	firm	firm	PROPN
ajssms-514	48	26	i	i	PROPN
ajssms-514	48	27	δrevi	δrevi	PROPN
ajssms-514	48	28	,	,	PUNCT
ajssms-514	48	29	t	t	NOUN
ajssms-514	48	30	=	=	PUNCT
ajssms-514	48	31	revenues	revenue	NOUN
ajssms-514	48	32	in	in	ADP
ajssms-514	48	33	year	year	NOUN
ajssms-514	48	34	t	t	PROPN
ajssms-514	48	35	less	less	ADJ
ajssms-514	48	36	revenue	revenue	NOUN
ajssms-514	48	37	in	in	ADP
ajssms-514	48	38	year	year	NOUN
ajssms-514	48	39	t-1	t-1	PROPN
ajssms-514	48	40	for	for	ADP
ajssms-514	48	41	firm	firm	NOUN
ajssms-514	48	42	i	i	PRON
ajssms-514	48	43	scaled	scale	VERB
ajssms-514	48	44	by	by	ADP
ajssms-514	48	45	ai	ai	PROPN
ajssms-514	48	46	,	,	PUNCT
ajssms-514	48	47	t-1	t-1	PROPN
ajssms-514	48	48	ppei	ppei	PROPN
ajssms-514	48	49	,	,	PUNCT
ajssms-514	48	50	t	t	NOUN
ajssms-514	48	51	=	=	PUNCT
ajssms-514	48	52	gross	gross	ADJ
ajssms-514	48	53	property	property	NOUN
ajssms-514	48	54	,	,	PUNCT
ajssms-514	48	55	plant	plant	NOUN
ajssms-514	48	56	and	and	CCONJ
ajssms-514	48	57	equipment	equipment	NOUN
ajssms-514	48	58	in	in	ADP
ajssms-514	48	59	the	the	DET
ajssms-514	48	60	year	year	NOUN
ajssms-514	48	61	t	t	NOUN
ajssms-514	48	62	for	for	ADP
ajssms-514	48	63	the	the	DET
ajssms-514	48	64	firm	firm	NOUN
ajssms-514	48	65	i	i	PRON
ajssms-514	48	66	scaled	scale	VERB
ajssms-514	48	67	by	by	ADP
ajssms-514	48	68	ai	ai	PROPN
ajssms-514	48	69	,	,	PUNCT
ajssms-514	48	70	t-1	t-1	PROPN
ajssms-514	48	71	ai	ai	VERB
ajssms-514	48	72	,	,	PUNCT
ajssms-514	48	73	t-1	t-1	PROPN
ajssms-514	48	74	=	=	PUNCT
ajssms-514	48	75	total	total	ADJ
ajssms-514	48	76	assets	asset	NOUN
ajssms-514	48	77	in	in	ADP
ajssms-514	48	78	year	year	NOUN
ajssms-514	48	79	t-1	t-1	PROPN
ajssms-514	48	80	for	for	ADP
ajssms-514	48	81	the	the	DET
ajssms-514	48	82	firm	firm	NOUN
ajssms-514	48	83	i	i	PRON
ajssms-514	48	84	εi	εi	VERB
ajssms-514	48	85	,	,	PUNCT
ajssms-514	48	86	t	t	NOUN
ajssms-514	48	87	=	=	NOUN
ajssms-514	48	88	error	error	NOUN
ajssms-514	48	89	term	term	NOUN
ajssms-514	48	90	in	in	ADP
ajssms-514	48	91	the	the	DET
ajssms-514	48	92	year	year	NOUN
ajssms-514	48	93	t	t	PROPN
ajssms-514	48	94	for	for	ADP
ajssms-514	48	95	firm	firm	ADJ
ajssms-514	48	96	i	i	PRON
ajssms-514	48	97	jones	jones	PROPN
ajssms-514	48	98	(	(	PUNCT
ajssms-514	48	99	1991	1991	NUM
ajssms-514	48	100	)	)	PUNCT
ajssms-514	48	101	is	be	AUX
ajssms-514	48	102	a	a	DET
ajssms-514	48	103	linearly	linearly	ADV
ajssms-514	48	104	related	relate	VERB
ajssms-514	48	105	regression	regression	NOUN
ajssms-514	48	106	approach	approach	NOUN
ajssms-514	48	107	with	with	ADP
ajssms-514	48	108	the	the	DET
ajssms-514	48	109	explanatory	explanatory	ADJ
ajssms-514	48	110	variables	variable	NOUN
ajssms-514	48	111	as	as	ADP
ajssms-514	48	112	changes	change	NOUN
ajssms-514	48	113	in	in	ADP
ajssms-514	48	114	revenue	revenue	NOUN
ajssms-514	48	115	,	,	PUNCT
ajssms-514	48	116	and	and	CCONJ
ajssms-514	48	117	the	the	DET
ajssms-514	48	118	gross	gross	ADJ
ajssms-514	48	119	property	property	NOUN
ajssms-514	48	120	,	,	PUNCT
ajssms-514	48	121	plant	plant	NOUN
ajssms-514	48	122	and	and	CCONJ
ajssms-514	48	123	equipment	equipment	NOUN
ajssms-514	48	124	,	,	PUNCT
ajssms-514	48	125	which	which	PRON
ajssms-514	48	126	represent	represent	VERB
ajssms-514	48	127	the	the	DET
ajssms-514	48	128	control	control	NOUN
ajssms-514	48	129	for	for	ADP
ajssms-514	48	130	non	non	ADJ
ajssms-514	48	131	-	-	ADJ
ajssms-514	48	132	discretionary	discretionary	ADJ
ajssms-514	48	133	accruals	accrual	NOUN
ajssms-514	48	134	,	,	PUNCT
ajssms-514	48	135	and	and	CCONJ
ajssms-514	48	136	regress	regress	ADJ
ajssms-514	48	137	total	total	ADJ
ajssms-514	48	138	accruals	accrual	NOUN
ajssms-514	48	139	.	.	PUNCT
ajssms-514	49	1	this	this	DET
ajssms-514	49	2	model	model	NOUN
ajssms-514	49	3	was	be	AUX
ajssms-514	49	4	developed	develop	VERB
ajssms-514	49	5	with	with	ADP
ajssms-514	49	6	an	an	DET
ajssms-514	49	7	assumption	assumption	NOUN
ajssms-514	49	8	that	that	SCONJ
ajssms-514	49	9	all	all	DET
ajssms-514	49	10	revenues	revenue	NOUN
ajssms-514	49	11	are	be	AUX
ajssms-514	49	12	nondiscretionary	nondiscretionary	ADJ
ajssms-514	49	13	and	and	CCONJ
ajssms-514	49	14	the	the	DET
ajssms-514	49	15	changes	change	NOUN
ajssms-514	49	16	in	in	ADP
ajssms-514	49	17	revenue	revenue	NOUN
ajssms-514	49	18	as	as	ADP
ajssms-514	49	19	a	a	DET
ajssms-514	49	20	nondiscretionary	nondiscretionary	ADJ
ajssms-514	49	21	accrual	accrual	ADJ
ajssms-514	49	22	.	.	PUNCT
ajssms-514	50	1	thus	thus	ADV
ajssms-514	50	2	,	,	PUNCT
ajssms-514	50	3	if	if	SCONJ
ajssms-514	50	4	managers	manager	NOUN
ajssms-514	50	5	use	use	VERB
ajssms-514	50	6	technique	technique	NOUN
ajssms-514	50	7	of	of	ADP
ajssms-514	50	8	manipulating	manipulate	VERB
ajssms-514	50	9	revenue	revenue	NOUN
ajssms-514	50	10	,	,	PUNCT
ajssms-514	50	11	jones	jones	PROPN
ajssms-514	50	12	(	(	PUNCT
ajssms-514	50	13	1991	1991	NUM
ajssms-514	50	14	)	)	PUNCT
ajssms-514	50	15	can	can	AUX
ajssms-514	50	16	not	not	PART
ajssms-514	50	17	identify	identify	VERB
ajssms-514	50	18	or	or	CCONJ
ajssms-514	50	19	may	may	AUX
ajssms-514	50	20	underestimate	underestimate	VERB
ajssms-514	50	21	discretionary	discretionary	ADJ
ajssms-514	50	22	accruals	accrual	NOUN
ajssms-514	50	23	,	,	PUNCT
ajssms-514	50	24	according	accord	VERB
ajssms-514	50	25	to	to	ADP
ajssms-514	50	26	ronen	ronen	PROPN
ajssms-514	50	27	and	and	CCONJ
ajssms-514	50	28	yaari	yaari	PROPN
ajssms-514	50	29	(	(	PUNCT
ajssms-514	50	30	2008	2008	NUM
ajssms-514	50	31	)	)	PUNCT
ajssms-514	50	32	.	.	PUNCT
ajssms-514	51	1	moreover	moreover	ADV
ajssms-514	51	2	,	,	PUNCT
ajssms-514	51	3	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	51	4	in	in	ADP
ajssms-514	51	5	the	the	DET
ajssms-514	51	6	model	model	NOUN
ajssms-514	51	7	as	as	ADP
ajssms-514	51	8	a	a	DET
ajssms-514	51	9	big	big	ADJ
ajssms-514	51	10	problem	problem	NOUN
ajssms-514	51	11	;	;	PUNCT
ajssms-514	51	12	to	to	PART
ajssms-514	51	13	control	control	VERB
ajssms-514	51	14	the	the	DET
ajssms-514	51	15	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	51	16	,	,	PUNCT
ajssms-514	51	17	all	all	DET
ajssms-514	51	18	the	the	DET
ajssms-514	51	19	variables	variable	NOUN
ajssms-514	51	20	included	include	VERB
ajssms-514	51	21	,	,	PUNCT
ajssms-514	51	22	dependent	dependent	ADJ
ajssms-514	51	23	and	and	CCONJ
ajssms-514	51	24	independent	independent	ADJ
ajssms-514	51	25	variables	variable	NOUN
ajssms-514	51	26	,	,	PUNCT
ajssms-514	51	27	are	be	AUX
ajssms-514	51	28	divided	divide	VERB
ajssms-514	51	29	by	by	ADP
ajssms-514	51	30	lagged	lag	VERB
ajssms-514	51	31	assets	asset	NOUN
ajssms-514	51	32	,	,	PUNCT
ajssms-514	51	33	however	however	ADV
ajssms-514	51	34	,	,	PUNCT
ajssms-514	51	35	white	white	ADJ
ajssms-514	51	36	(	(	PUNCT
ajssms-514	51	37	1980	1980	NUM
ajssms-514	51	38	)	)	PUNCT
ajssms-514	51	39	stated	state	VERB
ajssms-514	51	40	that	that	SCONJ
ajssms-514	51	41	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	51	42	is	be	AUX
ajssms-514	51	43	reduced	reduce	VERB
ajssms-514	51	44	by	by	ADP
ajssms-514	51	45	deflation	deflation	NOUN
ajssms-514	51	46	of	of	ADP
ajssms-514	51	47	a	a	DET
ajssms-514	51	48	variable	variable	NOUN
ajssms-514	51	49	,	,	PUNCT
ajssms-514	51	50	but	but	CCONJ
ajssms-514	51	51	not	not	PART
ajssms-514	51	52	to	to	PART
ajssms-514	51	53	be	be	AUX
ajssms-514	51	54	eliminated	eliminate	VERB
ajssms-514	51	55	.	.	PUNCT
ajssms-514	52	1	2.2.3	2.2.3	X
ajssms-514	52	2	.	.	PUNCT
ajssms-514	52	3	modified	modify	VERB
ajssms-514	52	4	jones	jones	PROPN
ajssms-514	52	5	model	model	PROPN
ajssms-514	52	6	by	by	ADP
ajssms-514	52	7	dechow	dechow	PROPN
ajssms-514	52	8	et	et	PROPN
ajssms-514	52	9	al	al	PROPN
ajssms-514	52	10	.	.	PROPN
ajssms-514	52	11	(	(	PUNCT
ajssms-514	52	12	1995	1995	NUM
ajssms-514	52	13	)	)	PUNCT
ajssms-514	52	14	the	the	DET
ajssms-514	52	15	model	model	NOUN
ajssms-514	52	16	of	of	ADP
ajssms-514	52	17	jones	jones	PROPN
ajssms-514	52	18	(	(	PUNCT
ajssms-514	52	19	1991	1991	NUM
ajssms-514	52	20	)	)	PUNCT
ajssms-514	52	21	was	be	AUX
ajssms-514	52	22	adjusted	adjust	VERB
ajssms-514	52	23	by	by	ADP
ajssms-514	52	24	dechow	dechow	PROPN
ajssms-514	52	25	et	et	PROPN
ajssms-514	52	26	al	al	PROPN
ajssms-514	52	27	.	.	PROPN
ajssms-514	53	1	(	(	PUNCT
ajssms-514	53	2	1995	1995	NUM
ajssms-514	53	3	)	)	PUNCT
ajssms-514	53	4	for	for	ADP
ajssms-514	53	5	addressing	address	VERB
ajssms-514	53	6	the	the	DET
ajssms-514	53	7	problems	problem	NOUN
ajssms-514	53	8	above	above	ADV
ajssms-514	53	9	.	.	PUNCT
ajssms-514	54	1	the	the	DET
ajssms-514	54	2	model	model	NOUN
ajssms-514	54	3	is	be	AUX
ajssms-514	54	4	specified	specify	VERB
ajssms-514	54	5	as	as	ADP
ajssms-514	54	6	below	below	ADV
ajssms-514	54	7	:	:	PUNCT
ajssms-514	54	8	asian	asian	ADJ
ajssms-514	54	9	journal	journal	NOUN
ajssms-514	54	10	of	of	ADP
ajssms-514	54	11	social	social	ADJ
ajssms-514	54	12	sciences	sciences	PROPN
ajssms-514	54	13	and	and	CCONJ
ajssms-514	54	14	management	management	NOUN
ajssms-514	54	15	studies	study	NOUN
ajssms-514	54	16	,	,	PUNCT
ajssms-514	54	17	2017	2017	NUM
ajssms-514	54	18	,	,	PUNCT
ajssms-514	54	19	4(2	4(2	NUM
ajssms-514	54	20	):	):	PUNCT
ajssms-514	54	21	82	82	NUM
ajssms-514	54	22	-	-	SYM
ajssms-514	54	23	87	87	NUM
ajssms-514	54	24	84	84	NUM
ajssms-514	54	25	tai	tai	NOUN
ajssms-514	54	26	,	,	PUNCT
ajssms-514	54	27	t	t	NOUN
ajssms-514	54	28	=	=	SYM
ajssms-514	54	29	q0(1	q0(1	PROPN
ajssms-514	54	30	/	/	SYM
ajssms-514	54	31	ai	ai	NOUN
ajssms-514	54	32	,	,	PUNCT
ajssms-514	54	33	t–1	t–1	NOUN
ajssms-514	54	34	)	)	PUNCT
ajssms-514	55	1	+	+	CCONJ
ajssms-514	55	2	q1(δrevi	q1(δrevi	NOUN
ajssms-514	55	3	,	,	PUNCT
ajssms-514	55	4	t	t	PROPN
ajssms-514	55	5	—	—	PUNCT
ajssms-514	55	6	δreci	δreci	PROPN
ajssms-514	55	7	,	,	PUNCT
ajssms-514	55	8	t	t	PROPN
ajssms-514	55	9	)	)	PUNCT
ajssms-514	56	1	+	+	CCONJ
ajssms-514	56	2	q2ppei	q2ppei	PROPN
ajssms-514	56	3	,	,	PUNCT
ajssms-514	56	4	t	t	PROPN
ajssms-514	56	5	+	+	CCONJ
ajssms-514	56	6	εi	εi	VERB
ajssms-514	56	7	,	,	PUNCT
ajssms-514	56	8	t	t	PROPN
ajssms-514	57	1	where	where	SCONJ
ajssms-514	57	2	:	:	PUNCT
ajssms-514	57	3	tai	tai	PROPN
ajssms-514	57	4	,	,	PUNCT
ajssms-514	57	5	t	t	NOUN
ajssms-514	57	6	=	=	SYM
ajssms-514	57	7	total	total	ADJ
ajssms-514	57	8	accruals	accrual	NOUN
ajssms-514	57	9	in	in	ADP
ajssms-514	57	10	year	year	NOUN
ajssms-514	57	11	t	t	PROPN
ajssms-514	57	12	for	for	ADP
ajssms-514	57	13	firm	firm	NOUN
ajssms-514	57	14	i	i	PRON
ajssms-514	57	15	scaled	scale	VERB
ajssms-514	57	16	by	by	ADP
ajssms-514	57	17	ai	ai	PROPN
ajssms-514	57	18	,	,	PUNCT
ajssms-514	57	19	t-1	t-1	PROPN
ajssms-514	57	20	δrevi	δrevi	PROPN
ajssms-514	57	21	,	,	PUNCT
ajssms-514	57	22	t	t	NOUN
ajssms-514	57	23	=	=	PUNCT
ajssms-514	57	24	revenues	revenue	NOUN
ajssms-514	57	25	in	in	ADP
ajssms-514	57	26	the	the	DET
ajssms-514	57	27	year	year	NOUN
ajssms-514	57	28	t	t	NOUN
ajssms-514	57	29	less	less	ADJ
ajssms-514	57	30	revenue	revenue	NOUN
ajssms-514	57	31	in	in	ADP
ajssms-514	57	32	year	year	NOUN
ajssms-514	57	33	t-1	t-1	PROPN
ajssms-514	57	34	for	for	ADP
ajssms-514	57	35	firm	firm	NOUN
ajssms-514	57	36	i	i	PRON
ajssms-514	57	37	scaled	scale	VERB
ajssms-514	57	38	by	by	ADP
ajssms-514	57	39	ai	ai	PROPN
ajssms-514	57	40	,	,	PUNCT
ajssms-514	57	41	t-1	t-1	PROPN
ajssms-514	57	42	δreci	δreci	PROPN
ajssms-514	57	43	,	,	PUNCT
ajssms-514	57	44	t	t	NOUN
ajssms-514	57	45	=	=	PUNCT
ajssms-514	57	46	receivables	receivables	NOUN
ajssms-514	57	47	in	in	ADP
ajssms-514	57	48	the	the	DET
ajssms-514	57	49	year	year	NOUN
ajssms-514	57	50	t	t	NOUN
ajssms-514	57	51	less	less	ADJ
ajssms-514	57	52	receivables	receivables	NOUN
ajssms-514	57	53	in	in	ADP
ajssms-514	57	54	year	year	NOUN
ajssms-514	57	55	t-1	t-1	PROPN
ajssms-514	57	56	for	for	ADP
ajssms-514	57	57	firm	firm	NOUN
ajssms-514	57	58	i	i	PRON
ajssms-514	57	59	scaled	scale	VERB
ajssms-514	57	60	by	by	ADP
ajssms-514	57	61	ai	ai	PROPN
ajssms-514	57	62	,	,	PUNCT
ajssms-514	57	63	t-1	t-1	PROPN
ajssms-514	57	64	ppei	ppei	PROPN
ajssms-514	57	65	,	,	PUNCT
ajssms-514	57	66	t	t	NOUN
ajssms-514	57	67	=	=	PUNCT
ajssms-514	57	68	gross	gross	ADJ
ajssms-514	57	69	property	property	NOUN
ajssms-514	57	70	,	,	PUNCT
ajssms-514	57	71	plant	plant	NOUN
ajssms-514	57	72	and	and	CCONJ
ajssms-514	57	73	equipment	equipment	NOUN
ajssms-514	57	74	in	in	ADP
ajssms-514	57	75	the	the	DET
ajssms-514	57	76	year	year	NOUN
ajssms-514	57	77	t	t	NOUN
ajssms-514	57	78	for	for	ADP
ajssms-514	57	79	the	the	DET
ajssms-514	57	80	firm	firm	NOUN
ajssms-514	57	81	i	i	PRON
ajssms-514	57	82	scaled	scale	VERB
ajssms-514	57	83	by	by	ADP
ajssms-514	57	84	ai	ai	PROPN
ajssms-514	57	85	,	,	PUNCT
ajssms-514	57	86	t-1	t-1	PROPN
ajssms-514	57	87	ai	ai	VERB
ajssms-514	57	88	,	,	PUNCT
ajssms-514	57	89	t-1	t-1	PROPN
ajssms-514	57	90	=	=	PUNCT
ajssms-514	57	91	total	total	ADJ
ajssms-514	57	92	assets	asset	NOUN
ajssms-514	57	93	in	in	ADP
ajssms-514	57	94	year	year	NOUN
ajssms-514	57	95	t-1	t-1	PROPN
ajssms-514	57	96	for	for	ADP
ajssms-514	57	97	the	the	DET
ajssms-514	57	98	firm	firm	NOUN
ajssms-514	57	99	i	i	PRON
ajssms-514	57	100	εi	εi	VERB
ajssms-514	57	101	,	,	PUNCT
ajssms-514	57	102	t	t	NOUN
ajssms-514	57	103	=	=	NOUN
ajssms-514	57	104	error	error	NOUN
ajssms-514	57	105	term	term	NOUN
ajssms-514	57	106	in	in	ADP
ajssms-514	57	107	the	the	DET
ajssms-514	57	108	year	year	NOUN
ajssms-514	57	109	t	t	NOUN
ajssms-514	57	110	for	for	ADP
ajssms-514	57	111	firm	firm	NOUN
ajssms-514	57	112	i	i	PRON
ajssms-514	57	113	change	change	VERB
ajssms-514	57	114	in	in	ADP
ajssms-514	57	115	accounts	account	NOUN
ajssms-514	57	116	receivable	receivable	ADJ
ajssms-514	57	117	is	be	AUX
ajssms-514	57	118	accounted	account	VERB
ajssms-514	57	119	for	for	ADP
ajssms-514	57	120	by	by	ADP
ajssms-514	57	121	the	the	DET
ajssms-514	57	122	changes	change	NOUN
ajssms-514	57	123	in	in	ADP
ajssms-514	57	124	revenue	revenue	NOUN
ajssms-514	57	125	because	because	SCONJ
ajssms-514	57	126	manipulation	manipulation	NOUN
ajssms-514	57	127	is	be	AUX
ajssms-514	57	128	the	the	DET
ajssms-514	57	129	first	first	ADJ
ajssms-514	57	130	modification	modification	NOUN
ajssms-514	57	131	of	of	ADP
ajssms-514	57	132	dechow	dechow	PROPN
ajssms-514	57	133	et	et	PROPN
ajssms-514	57	134	al	al	PROPN
ajssms-514	57	135	.	.	PROPN
ajssms-514	57	136	(	(	PUNCT
ajssms-514	57	137	1995	1995	NUM
ajssms-514	57	138	)	)	PUNCT
ajssms-514	57	139	.	.	PUNCT
ajssms-514	58	1	another	another	DET
ajssms-514	58	2	effect	effect	NOUN
ajssms-514	58	3	that	that	SCONJ
ajssms-514	58	4	the	the	DET
ajssms-514	58	5	modification	modification	NOUN
ajssms-514	58	6	caused	cause	VERB
ajssms-514	58	7	is	be	AUX
ajssms-514	58	8	cash	cash	NOUN
ajssms-514	58	9	sales	sale	NOUN
ajssms-514	58	10	is	be	AUX
ajssms-514	58	11	now	now	ADV
ajssms-514	58	12	adopted	adopt	VERB
ajssms-514	58	13	in	in	ADP
ajssms-514	58	14	the	the	DET
ajssms-514	58	15	model	model	NOUN
ajssms-514	58	16	because	because	SCONJ
ajssms-514	58	17	of	of	ADP
ajssms-514	58	18	containing	contain	VERB
ajssms-514	58	19	changes	change	NOUN
ajssms-514	58	20	in	in	ADP
ajssms-514	58	21	accounts	account	NOUN
ajssms-514	58	22	receivable	receivable	ADJ
ajssms-514	58	23	,	,	PUNCT
ajssms-514	58	24	and	and	CCONJ
ajssms-514	58	25	this	this	DET
ajssms-514	58	26	addresses	address	VERB
ajssms-514	58	27	the	the	DET
ajssms-514	58	28	problems	problem	NOUN
ajssms-514	58	29	in	in	ADP
ajssms-514	58	30	the	the	DET
ajssms-514	58	31	jones	jones	PROPN
ajssms-514	58	32	(	(	PUNCT
ajssms-514	58	33	1991	1991	NUM
ajssms-514	58	34	)	)	PUNCT
ajssms-514	58	35	.	.	PUNCT
ajssms-514	59	1	2.2.4	2.2.4	NUM
ajssms-514	59	2	.	.	PUNCT
ajssms-514	59	3	modified	modify	VERB
ajssms-514	59	4	jones	jones	PROPN
ajssms-514	59	5	model	model	PROPN
ajssms-514	59	6	by	by	ADP
ajssms-514	59	7	kothari	kothari	PROPN
ajssms-514	59	8	et	et	PROPN
ajssms-514	59	9	al	al	PROPN
ajssms-514	59	10	.	.	PROPN
ajssms-514	60	1	(	(	PUNCT
ajssms-514	60	2	2005	2005	NUM
ajssms-514	60	3	)	)	PUNCT
ajssms-514	60	4	performance	performance	NOUN
ajssms-514	60	5	matching	matching	NOUN
ajssms-514	60	6	model	model	NOUN
ajssms-514	60	7	developed	develop	VERB
ajssms-514	60	8	by	by	ADP
ajssms-514	60	9	kothari	kothari	PROPN
ajssms-514	60	10	et	et	PROPN
ajssms-514	60	11	al	al	PROPN
ajssms-514	60	12	.	.	PROPN
ajssms-514	61	1	(	(	PUNCT
ajssms-514	61	2	2005	2005	NUM
ajssms-514	61	3	)	)	PUNCT
ajssms-514	61	4	improved	improve	VERB
ajssms-514	61	5	on	on	ADP
ajssms-514	61	6	the	the	DET
ajssms-514	61	7	jones	jones	PROPN
ajssms-514	61	8	(	(	PUNCT
ajssms-514	61	9	1991	1991	NUM
ajssms-514	61	10	)	)	PUNCT
ajssms-514	61	11	and	and	CCONJ
ajssms-514	61	12	the	the	DET
ajssms-514	61	13	modified	modify	VERB
ajssms-514	61	14	jones	jones	PROPN
ajssms-514	61	15	model	model	PROPN
ajssms-514	61	16	by	by	ADP
ajssms-514	61	17	patricia	patricia	PROPN
ajssms-514	61	18	et	et	PROPN
ajssms-514	61	19	al	al	PROPN
ajssms-514	61	20	.	.	PROPN
ajssms-514	62	1	(	(	PUNCT
ajssms-514	62	2	1995	1995	NUM
ajssms-514	62	3	)	)	PUNCT
ajssms-514	62	4	.	.	PUNCT
ajssms-514	63	1	the	the	DET
ajssms-514	63	2	two	two	NUM
ajssms-514	63	3	most	most	ADV
ajssms-514	63	4	well	well	ADV
ajssms-514	63	5	-	-	PUNCT
ajssms-514	63	6	known	know	VERB
ajssms-514	63	7	models	model	NOUN
ajssms-514	63	8	for	for	ADP
ajssms-514	63	9	detect	detect	ADJ
ajssms-514	63	10	earnings	earning	NOUN
ajssms-514	63	11	management	management	NOUN
ajssms-514	63	12	above	above	ADV
ajssms-514	63	13	are	be	AUX
ajssms-514	63	14	not	not	PART
ajssms-514	63	15	able	able	ADJ
ajssms-514	63	16	to	to	PART
ajssms-514	63	17	present	present	VERB
ajssms-514	63	18	the	the	DET
ajssms-514	63	19	correlation	correlation	NOUN
ajssms-514	63	20	between	between	ADP
ajssms-514	63	21	accruals	accrual	NOUN
ajssms-514	63	22	and	and	CCONJ
ajssms-514	63	23	firm	firm	ADJ
ajssms-514	63	24	performance	performance	NOUN
ajssms-514	63	25	because	because	SCONJ
ajssms-514	63	26	of	of	ADP
ajssms-514	63	27	misspecification	misspecification	NOUN
ajssms-514	63	28	in	in	ADP
ajssms-514	63	29	cases	case	NOUN
ajssms-514	63	30	of	of	ADP
ajssms-514	63	31	firms	firm	NOUN
ajssms-514	63	32	that	that	PRON
ajssms-514	63	33	had	have	VERB
ajssms-514	63	34	intense	intense	ADJ
ajssms-514	63	35	performance	performance	NOUN
ajssms-514	63	36	(	(	PUNCT
ajssms-514	63	37	patricia	patricia	PROPN
ajssms-514	63	38	et	et	PROPN
ajssms-514	63	39	al	al	PROPN
ajssms-514	63	40	.	.	PROPN
ajssms-514	63	41	,	,	PUNCT
ajssms-514	63	42	1995	1995	NUM
ajssms-514	63	43	)	)	PUNCT
ajssms-514	63	44	;	;	PUNCT
ajssms-514	63	45	(	(	PUNCT
ajssms-514	63	46	kothari	kothari	PROPN
ajssms-514	63	47	et	et	PROPN
ajssms-514	63	48	al	al	PROPN
ajssms-514	63	49	.	.	PROPN
ajssms-514	63	50	,	,	PUNCT
ajssms-514	63	51	2005	2005	NUM
ajssms-514	63	52	)	)	PUNCT
ajssms-514	63	53	debated	debate	VERB
ajssms-514	63	54	that	that	SCONJ
ajssms-514	63	55	operating	operate	VERB
ajssms-514	63	56	performance	performance	NOUN
ajssms-514	63	57	must	must	AUX
ajssms-514	63	58	appear	appear	VERB
ajssms-514	63	59	in	in	ADP
ajssms-514	63	60	the	the	DET
ajssms-514	63	61	equation	equation	NOUN
ajssms-514	63	62	of	of	ADP
ajssms-514	63	63	discretionary	discretionary	ADJ
ajssms-514	63	64	,	,	PUNCT
ajssms-514	63	65	and	and	CCONJ
ajssms-514	63	66	thus	thus	ADV
ajssms-514	63	67	their	their	PRON
ajssms-514	63	68	model	model	NOUN
ajssms-514	63	69	can	can	AUX
ajssms-514	63	70	be	be	AUX
ajssms-514	63	71	used	use	VERB
ajssms-514	63	72	for	for	ADP
ajssms-514	63	73	investigating	investigate	VERB
ajssms-514	63	74	relation	relation	NOUN
ajssms-514	63	75	between	between	ADP
ajssms-514	63	76	discretionary	discretionary	ADJ
ajssms-514	63	77	accruals	accrual	NOUN
ajssms-514	63	78	and	and	CCONJ
ajssms-514	63	79	the	the	DET
ajssms-514	63	80	performance	performance	NOUN
ajssms-514	63	81	of	of	ADP
ajssms-514	63	82	firms	firm	NOUN
ajssms-514	63	83	.	.	PUNCT
ajssms-514	64	1	tai	tai	PROPN
ajssms-514	64	2	,	,	PUNCT
ajssms-514	64	3	t	t	PROPN
ajssms-514	64	4	=	=	SYM
ajssms-514	64	5	q0	q0	PROPN
ajssms-514	64	6	+	+	NUM
ajssms-514	64	7	q1	q1	PROPN
ajssms-514	64	8	(	(	PUNCT
ajssms-514	64	9	1	1	NUM
ajssms-514	64	10	/	/	SYM
ajssms-514	64	11	ai	ai	NOUN
ajssms-514	64	12	,	,	PUNCT
ajssms-514	64	13	t–1)+	t–1)+	PROPN
ajssms-514	64	14	q2δrevi	q2δrevi	PROPN
ajssms-514	64	15	,	,	PUNCT
ajssms-514	64	16	t	t	PROPN
ajssms-514	64	17	+	+	CCONJ
ajssms-514	64	18	q3ppei	q3ppei	PROPN
ajssms-514	64	19	,	,	PUNCT
ajssms-514	64	20	t	t	PROPN
ajssms-514	64	21	+	+	CCONJ
ajssms-514	64	22	q4roai	q4roai	PROPN
ajssms-514	64	23	,	,	PUNCT
ajssms-514	64	24	t	t	PROPN
ajssms-514	64	25	+	+	CCONJ
ajssms-514	64	26	si	si	X
ajssms-514	64	27	,	,	PUNCT
ajssms-514	64	28	t	t	PROPN
ajssms-514	64	29	where	where	SCONJ
ajssms-514	64	30	:	:	PUNCT
ajssms-514	64	31	tai	tai	PROPN
ajssms-514	64	32	,	,	PUNCT
ajssms-514	64	33	t	t	NOUN
ajssms-514	64	34	=	=	SYM
ajssms-514	64	35	total	total	ADJ
ajssms-514	64	36	accruals	accrual	NOUN
ajssms-514	64	37	in	in	ADP
ajssms-514	64	38	year	year	NOUN
ajssms-514	64	39	t	t	PROPN
ajssms-514	64	40	for	for	ADP
ajssms-514	64	41	firm	firm	PROPN
ajssms-514	64	42	i	i	PROPN
ajssms-514	64	43	δrevi	δrevi	PROPN
ajssms-514	64	44	,	,	PUNCT
ajssms-514	64	45	t	t	NOUN
ajssms-514	64	46	=	=	PUNCT
ajssms-514	64	47	revenues	revenue	NOUN
ajssms-514	64	48	in	in	ADP
ajssms-514	64	49	the	the	DET
ajssms-514	64	50	year	year	NOUN
ajssms-514	64	51	t	t	NOUN
ajssms-514	64	52	less	less	ADJ
ajssms-514	64	53	revenue	revenue	NOUN
ajssms-514	64	54	in	in	ADP
ajssms-514	64	55	year	year	NOUN
ajssms-514	64	56	t-1	t-1	PROPN
ajssms-514	64	57	for	for	ADP
ajssms-514	64	58	firm	firm	ADJ
ajssms-514	64	59	i	i	PRON
ajssms-514	64	60	scaled	scale	VERB
ajssms-514	64	61	byai	byai	PROPN
ajssms-514	64	62	,	,	PUNCT
ajssms-514	64	63	t-1	t-1	PROPN
ajssms-514	64	64	ppei	ppei	PROPN
ajssms-514	64	65	,	,	PUNCT
ajssms-514	64	66	t	t	PROPN
ajssms-514	64	67	=	=	PUNCT
ajssms-514	64	68	in	in	ADP
ajssms-514	64	69	the	the	DET
ajssms-514	64	70	year	year	NOUN
ajssms-514	64	71	t	t	NOUN
ajssms-514	64	72	for	for	ADP
ajssms-514	64	73	the	the	DET
ajssms-514	64	74	firm	firm	NOUN
ajssms-514	64	75	i	i	PRON
ajssms-514	64	76	scaled	scale	VERB
ajssms-514	64	77	by	by	ADP
ajssms-514	64	78	ai	ai	PROPN
ajssms-514	64	79	,	,	PUNCT
ajssms-514	64	80	t-1	t-1	PROPN
ajssms-514	64	81	roai	roai	PROPN
ajssms-514	64	82	,	,	PUNCT
ajssms-514	64	83	t	t	NOUN
ajssms-514	64	84	=	=	PUNCT
ajssms-514	64	85	return	return	NOUN
ajssms-514	64	86	on	on	ADP
ajssms-514	64	87	assets	asset	NOUN
ajssms-514	64	88	in	in	ADP
ajssms-514	64	89	the	the	DET
ajssms-514	64	90	year	year	NOUN
ajssms-514	64	91	t	t	PROPN
ajssms-514	64	92	for	for	ADP
ajssms-514	64	93	firm	firm	NOUN
ajssms-514	64	94	i	i	PRON
ajssms-514	64	95	scaled	scale	VERB
ajssms-514	64	96	by	by	ADP
ajssms-514	64	97	ai	ai	PROPN
ajssms-514	64	98	,	,	PUNCT
ajssms-514	64	99	t-1	t-1	PROPN
ajssms-514	64	100	ai	ai	VERB
ajssms-514	64	101	,	,	PUNCT
ajssms-514	64	102	t-1	t-1	PROPN
ajssms-514	64	103	=	=	PUNCT
ajssms-514	64	104	total	total	ADJ
ajssms-514	64	105	assets	asset	NOUN
ajssms-514	64	106	in	in	ADP
ajssms-514	64	107	year	year	NOUN
ajssms-514	64	108	t-1	t-1	PROPN
ajssms-514	64	109	for	for	ADP
ajssms-514	64	110	the	the	DET
ajssms-514	64	111	firm	firm	NOUN
ajssms-514	64	112	i	i	PRON
ajssms-514	64	113	εi	εi	VERB
ajssms-514	64	114	,	,	PUNCT
ajssms-514	64	115	t	t	NOUN
ajssms-514	64	116	=	=	NOUN
ajssms-514	64	117	error	error	NOUN
ajssms-514	64	118	term	term	NOUN
ajssms-514	64	119	in	in	ADP
ajssms-514	64	120	the	the	DET
ajssms-514	64	121	year	year	NOUN
ajssms-514	64	122	t	t	PROPN
ajssms-514	64	123	for	for	ADP
ajssms-514	64	124	firm	firm	ADJ
ajssms-514	64	125	this	this	DET
ajssms-514	64	126	study	study	NOUN
ajssms-514	64	127	used	use	VERB
ajssms-514	64	128	three	three	NUM
ajssms-514	64	129	popular	popular	ADJ
ajssms-514	64	130	models	model	NOUN
ajssms-514	64	131	that	that	PRON
ajssms-514	64	132	is	be	AUX
ajssms-514	64	133	the	the	DET
ajssms-514	64	134	jones	jones	PROPN
ajssms-514	64	135	(	(	PUNCT
ajssms-514	64	136	1991	1991	NUM
ajssms-514	64	137	)	)	PUNCT
ajssms-514	64	138	the	the	DET
ajssms-514	64	139	modified	modify	VERB
ajssms-514	64	140	jones	jones	PROPN
ajssms-514	64	141	model	model	PROPN
ajssms-514	64	142	by	by	ADP
ajssms-514	64	143	dechow	dechow	PROPN
ajssms-514	64	144	et	et	PROPN
ajssms-514	64	145	al	al	PROPN
ajssms-514	64	146	.	.	PROPN
ajssms-514	64	147	(	(	PUNCT
ajssms-514	64	148	1995	1995	NUM
ajssms-514	64	149	)	)	PUNCT
ajssms-514	64	150	and	and	CCONJ
ajssms-514	64	151	modified	modify	VERB
ajssms-514	64	152	jones	jones	PROPN
ajssms-514	64	153	model	model	NOUN
ajssms-514	64	154	by	by	ADP
ajssms-514	64	155	kothari	kothari	PROPN
ajssms-514	64	156	et	et	PROPN
ajssms-514	64	157	al	al	PROPN
ajssms-514	64	158	.	.	PROPN
ajssms-514	65	1	(	(	PUNCT
ajssms-514	65	2	2005	2005	NUM
ajssms-514	65	3	)	)	PUNCT
ajssms-514	66	1	to	to	PART
ajssms-514	66	2	detect	detect	VERB
ajssms-514	66	3	earnings	earning	NOUN
ajssms-514	66	4	management	management	NOUN
ajssms-514	66	5	in	in	ADP
ajssms-514	66	6	listed	list	VERB
ajssms-514	66	7	firms	firm	NOUN
ajssms-514	66	8	on	on	ADP
ajssms-514	66	9	hose	hose	PROPN
ajssms-514	66	10	.	.	PUNCT
ajssms-514	67	1	2.2.5	2.2.5	X
ajssms-514	67	2	.	.	PUNCT
ajssms-514	67	3	data	datum	NOUN
ajssms-514	67	4	collection	collection	NOUN
ajssms-514	67	5	data	datum	NOUN
ajssms-514	67	6	is	be	AUX
ajssms-514	67	7	collected	collect	VERB
ajssms-514	67	8	from	from	ADP
ajssms-514	67	9	the	the	DET
ajssms-514	67	10	annual	annual	ADJ
ajssms-514	67	11	financial	financial	ADJ
ajssms-514	67	12	reports	report	NOUN
ajssms-514	67	13	between	between	ADP
ajssms-514	67	14	2013	2013	NUM
ajssms-514	67	15	-	-	SYM
ajssms-514	67	16	2015	2015	NUM
ajssms-514	67	17	from	from	ADP
ajssms-514	67	18	300	300	NUM
ajssms-514	67	19	nonfinancial	nonfinancial	ADJ
ajssms-514	67	20	companies	company	NOUN
ajssms-514	67	21	listed	list	VERB
ajssms-514	67	22	on	on	ADP
ajssms-514	67	23	hose	hose	PROPN
ajssms-514	67	24	from	from	ADP
ajssms-514	67	25	the	the	DET
ajssms-514	67	26	website	website	NOUN
ajssms-514	67	27	cophieu68.vn	cophieu68.vn	NOUN
ajssms-514	67	28	.	.	PROPN
ajssms-514	68	1	2.2.6	2.2.6	NUM
ajssms-514	68	2	.	.	PUNCT
ajssms-514	68	3	models	model	NOUN
ajssms-514	68	4	standardized	standardize	VERB
ajssms-514	68	5	for	for	ADP
ajssms-514	68	6	controlling	control	VERB
ajssms-514	68	7	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	68	8	to	to	PART
ajssms-514	68	9	reduce	reduce	VERB
ajssms-514	68	10	the	the	DET
ajssms-514	68	11	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	68	12	,	,	PUNCT
ajssms-514	68	13	three	three	NUM
ajssms-514	68	14	models	model	NOUN
ajssms-514	68	15	are	be	AUX
ajssms-514	68	16	standardized	standardize	VERB
ajssms-514	68	17	by	by	ADP
ajssms-514	68	18	dividing	divide	VERB
ajssms-514	68	19	all	all	DET
ajssms-514	68	20	their	their	PRON
ajssms-514	68	21	components	component	NOUN
ajssms-514	68	22	by	by	ADP
ajssms-514	68	23	total	total	ADJ
ajssms-514	68	24	asset	asset	NOUN
ajssms-514	68	25	(	(	PUNCT
ajssms-514	68	26	ai	ai	PROPN
ajssms-514	68	27	,	,	PUNCT
ajssms-514	68	28	t-1	t-1	PROPN
ajssms-514	68	29	)	)	PUNCT
ajssms-514	68	30	.	.	PUNCT
ajssms-514	69	1	the	the	DET
ajssms-514	69	2	standardized	standardized	ADJ
ajssms-514	69	3	models	model	NOUN
ajssms-514	69	4	expressed	express	VERB
ajssms-514	69	5	as	as	ADP
ajssms-514	69	6	below	below	ADV
ajssms-514	69	7	:	:	PUNCT
ajssms-514	69	8			PROPN
ajssms-514	69	9	jones	jones	PROPN
ajssms-514	69	10	(	(	PUNCT
ajssms-514	69	11	1991	1991	NUM
ajssms-514	69	12	):	):	PUNCT
ajssms-514	69	13	tai	tai	PROPN
ajssms-514	69	14	,	,	PUNCT
ajssms-514	69	15	t/	t/	NOUN
ajssms-514	69	16	ai	ai	VERB
ajssms-514	69	17	,	,	PUNCT
ajssms-514	69	18	t–1	t–1	X
ajssms-514	70	1	=	=	SYM
ajssms-514	70	2	β0(1	β0(1	ADJ
ajssms-514	70	3	/	/	SYM
ajssms-514	70	4	ai	ai	NOUN
ajssms-514	70	5	,	,	PUNCT
ajssms-514	70	6	t–1	t–1	PUNCT
ajssms-514	70	7	)	)	PUNCT
ajssms-514	71	1	+	+	CCONJ
ajssms-514	71	2	β1δrevi	β1δrevi	ADJ
ajssms-514	71	3	,	,	PUNCT
ajssms-514	71	4	t	t	PROPN
ajssms-514	71	5	/	/	SYM
ajssms-514	71	6	ai	ai	NOUN
ajssms-514	71	7	,	,	PUNCT
ajssms-514	71	8	t–1	t–1	X
ajssms-514	71	9	+	+	CCONJ
ajssms-514	71	10	β2	β2	NOUN
ajssms-514	71	11	ppei	ppei	NOUN
ajssms-514	71	12	,	,	PUNCT
ajssms-514	71	13	t	t	PROPN
ajssms-514	71	14	/	/	SYM
ajssms-514	71	15	ai	ai	NOUN
ajssms-514	71	16	,	,	PUNCT
ajssms-514	71	17	t–1	t–1	X
ajssms-514	72	1	+	+	CCONJ
ajssms-514	72	2	si	si	PROPN
ajssms-514	72	3	,	,	PUNCT
ajssms-514	72	4	t	t	PROPN
ajssms-514	72	5			NOUN
ajssms-514	72	6	modified	modify	VERB
ajssms-514	72	7	jones	jones	PROPN
ajssms-514	72	8	model	model	PROPN
ajssms-514	72	9	by	by	ADP
ajssms-514	72	10	dechow	dechow	PROPN
ajssms-514	72	11	et	et	PROPN
ajssms-514	72	12	al	al	PROPN
ajssms-514	72	13	.	.	PROPN
ajssms-514	72	14	(	(	PUNCT
ajssms-514	72	15	1995	1995	NUM
ajssms-514	72	16	):	):	PUNCT
ajssms-514	72	17	tai	tai	PROPN
ajssms-514	72	18	,	,	PUNCT
ajssms-514	72	19	t/	t/	NOUN
ajssms-514	72	20	ai	ai	VERB
ajssms-514	72	21	,	,	PUNCT
ajssms-514	72	22	t–1	t–1	X
ajssms-514	73	1	=	=	PUNCT
ajssms-514	73	2	β0	β0	PROPN
ajssms-514	73	3	(	(	PUNCT
ajssms-514	73	4	1	1	NUM
ajssms-514	73	5	/	/	SYM
ajssms-514	73	6	ai	ai	NOUN
ajssms-514	73	7	,	,	PUNCT
ajssms-514	73	8	t–1	t–1	PUNCT
ajssms-514	73	9	)	)	PUNCT
ajssms-514	74	1	+	+	CCONJ
ajssms-514	74	2	β1	β1	PROPN
ajssms-514	74	3	(	(	PUNCT
ajssms-514	74	4	δrevi	δrevi	PROPN
ajssms-514	74	5	,	,	PUNCT
ajssms-514	74	6	t	t	PROPN
ajssms-514	74	7	—	—	PUNCT
ajssms-514	74	8	δreci	δreci	PROPN
ajssms-514	74	9	,	,	PUNCT
ajssms-514	74	10	t	t	PROPN
ajssms-514	74	11	)	)	PUNCT
ajssms-514	75	1	+	+	CCONJ
ajssms-514	75	2	β2	β2	VERB
ajssms-514	75	3	ppei	ppei	NOUN
ajssms-514	75	4	,	,	PUNCT
ajssms-514	75	5	t	t	PROPN
ajssms-514	75	6	+	+	CCONJ
ajssms-514	75	7	εi	εi	VERB
ajssms-514	75	8	,	,	PUNCT
ajssms-514	75	9	t	t	PROPN
ajssms-514	75	10			NOUN
ajssms-514	75	11	modified	modify	VERB
ajssms-514	75	12	jones	jones	PROPN
ajssms-514	75	13	model	model	PROPN
ajssms-514	75	14	by	by	ADP
ajssms-514	75	15	kothari	kothari	PROPN
ajssms-514	75	16	et	et	PROPN
ajssms-514	75	17	al	al	PROPN
ajssms-514	75	18	.	.	PROPN
ajssms-514	76	1	(	(	PUNCT
ajssms-514	76	2	2005	2005	NUM
ajssms-514	76	3	)	)	PUNCT
ajssms-514	76	4	tai	tai	PROPN
ajssms-514	76	5	,	,	PUNCT
ajssms-514	76	6	t/	t/	NOUN
ajssms-514	76	7	ai	ai	VERB
ajssms-514	76	8	,	,	PUNCT
ajssms-514	76	9	t–1	t–1	X
ajssms-514	77	1	=	=	PUNCT
ajssms-514	77	2	β0	β0	PROPN
ajssms-514	77	3	(	(	PUNCT
ajssms-514	77	4	1	1	NUM
ajssms-514	77	5	/	/	SYM
ajssms-514	77	6	ai	ai	NOUN
ajssms-514	77	7	,	,	PUNCT
ajssms-514	77	8	t–1)+	t–1)+	PROPN
ajssms-514	77	9	β1	β1	PROPN
ajssms-514	77	10	δrevi	δrevi	PROPN
ajssms-514	77	11	,	,	PUNCT
ajssms-514	77	12	t	t	PROPN
ajssms-514	77	13	+	+	CCONJ
ajssms-514	77	14	β2	β2	PROPN
ajssms-514	77	15	ppei	ppei	NOUN
ajssms-514	77	16	,	,	PUNCT
ajssms-514	77	17	t	t	PROPN
ajssms-514	77	18	+	+	CCONJ
ajssms-514	77	19	β3	β3	ADJ
ajssms-514	77	20	roai	roai	NOUN
ajssms-514	77	21	,	,	PUNCT
ajssms-514	77	22	t	t	PROPN
ajssms-514	77	23	+	+	CCONJ
ajssms-514	77	24	si	si	X
ajssms-514	77	25	,	,	PUNCT
ajssms-514	77	26	t	t	NOUN
ajssms-514	77	27	2.2.7	2.2.7	NUM
ajssms-514	77	28	.	.	PUNCT
ajssms-514	78	1	measuring	measure	VERB
ajssms-514	78	2	earnings	earning	NOUN
ajssms-514	78	3	management	management	NOUN
ajssms-514	78	4	earnings	earning	NOUN
ajssms-514	78	5	management	management	NOUN
ajssms-514	78	6	is	be	AUX
ajssms-514	78	7	assumed	assume	VERB
ajssms-514	78	8	to	to	PART
ajssms-514	78	9	be	be	AUX
ajssms-514	78	10	the	the	DET
ajssms-514	78	11	act	act	NOUN
ajssms-514	78	12	of	of	ADP
ajssms-514	78	13	manipulating	manipulate	VERB
ajssms-514	78	14	accruals	accrual	NOUN
ajssms-514	78	15	.	.	PUNCT
ajssms-514	79	1	accruals	accrual	NOUN
ajssms-514	79	2	could	could	AUX
ajssms-514	79	3	be	be	AUX
ajssms-514	79	4	either	either	CCONJ
ajssms-514	79	5	an	an	DET
ajssms-514	79	6	impression	impression	NOUN
ajssms-514	79	7	of	of	ADP
ajssms-514	79	8	earnings	earning	NOUN
ajssms-514	79	9	manipulation	manipulation	NOUN
ajssms-514	79	10	or	or	CCONJ
ajssms-514	79	11	just	just	ADV
ajssms-514	79	12	usual	usual	ADJ
ajssms-514	79	13	accounting	accounting	NOUN
ajssms-514	79	14	measures	measure	NOUN
ajssms-514	79	15	based	base	VERB
ajssms-514	79	16	on	on	ADP
ajssms-514	79	17	the	the	DET
ajssms-514	79	18	expectations	expectation	NOUN
ajssms-514	79	19	of	of	ADP
ajssms-514	79	20	business	business	NOUN
ajssms-514	79	21	in	in	ADP
ajssms-514	79	22	the	the	DET
ajssms-514	79	23	future	future	NOUN
ajssms-514	79	24	.	.	PUNCT
ajssms-514	80	1	it	it	PRON
ajssms-514	80	2	is	be	AUX
ajssms-514	80	3	not	not	PART
ajssms-514	80	4	easy	easy	ADJ
ajssms-514	80	5	to	to	PART
ajssms-514	80	6	identify	identify	VERB
ajssms-514	80	7	which	which	DET
ajssms-514	80	8	one	one	PRON
ajssms-514	80	9	would	would	AUX
ajssms-514	80	10	affect	affect	VERB
ajssms-514	80	11	accruals	accrual	NOUN
ajssms-514	80	12	.	.	PUNCT
ajssms-514	81	1	however	however	ADV
ajssms-514	81	2	,	,	PUNCT
ajssms-514	81	3	it	it	PRON
ajssms-514	81	4	was	be	AUX
ajssms-514	81	5	proven	prove	VERB
ajssms-514	81	6	that	that	SCONJ
ajssms-514	81	7	the	the	DET
ajssms-514	81	8	size	size	NOUN
ajssms-514	81	9	of	of	ADP
ajssms-514	81	10	accruals	accrual	NOUN
ajssms-514	81	11	could	could	AUX
ajssms-514	81	12	be	be	AUX
ajssms-514	81	13	employed	employ	VERB
ajssms-514	81	14	as	as	ADP
ajssms-514	81	15	a	a	DET
ajssms-514	81	16	harsh	harsh	ADJ
ajssms-514	81	17	measurement	measurement	NOUN
ajssms-514	81	18	for	for	ADP
ajssms-514	81	19	manipulating	manipulate	VERB
ajssms-514	81	20	earnings	earning	NOUN
ajssms-514	81	21	,	,	PUNCT
ajssms-514	81	22	especially	especially	ADV
ajssms-514	81	23	companies	company	NOUN
ajssms-514	81	24	with	with	ADP
ajssms-514	81	25	high	high	ADJ
ajssms-514	81	26	-	-	PUNCT
ajssms-514	81	27	accrual	accrual	ADJ
ajssms-514	81	28	.	.	PUNCT
ajssms-514	82	1	to	to	PART
ajssms-514	82	2	determine	determine	VERB
ajssms-514	82	3	the	the	DET
ajssms-514	82	4	total	total	ADJ
ajssms-514	82	5	net	net	ADJ
ajssms-514	82	6	accruals	accrual	NOUN
ajssms-514	82	7	estimated	estimate	VERB
ajssms-514	82	8	in	in	ADP
ajssms-514	82	9	a	a	DET
ajssms-514	82	10	specific	specific	ADJ
ajssms-514	82	11	period	period	NOUN
ajssms-514	82	12	of	of	ADP
ajssms-514	82	13	time	time	NOUN
ajssms-514	82	14	,	,	PUNCT
ajssms-514	82	15	we	we	PRON
ajssms-514	82	16	must	must	AUX
ajssms-514	82	17	subtract	subtract	VERB
ajssms-514	82	18	the	the	DET
ajssms-514	82	19	cash	cash	NOUN
ajssms-514	82	20	earnings	earning	NOUN
ajssms-514	82	21	from	from	ADP
ajssms-514	82	22	the	the	DET
ajssms-514	82	23	accruals	accrual	NOUN
ajssms-514	82	24	earning	earn	VERB
ajssms-514	82	25	for	for	ADP
ajssms-514	82	26	the	the	DET
ajssms-514	82	27	period	period	NOUN
ajssms-514	82	28	.	.	PUNCT
ajssms-514	83	1	there	there	PRON
ajssms-514	83	2	are	be	VERB
ajssms-514	83	3	two	two	NUM
ajssms-514	83	4	approaches	approach	NOUN
ajssms-514	83	5	using	use	VERB
ajssms-514	83	6	:	:	PUNCT
ajssms-514	83	7	the	the	DET
ajssms-514	83	8	balance	balance	NOUN
ajssms-514	83	9	sheet	sheet	NOUN
ajssms-514	83	10	or	or	CCONJ
ajssms-514	83	11	the	the	DET
ajssms-514	83	12	cash	cash	NOUN
ajssms-514	83	13	-	-	PUNCT
ajssms-514	83	14	flow	flow	NOUN
ajssms-514	83	15	statement	statement	NOUN
ajssms-514	83	16	in	in	ADP
ajssms-514	83	17	order	order	NOUN
ajssms-514	83	18	to	to	PART
ajssms-514	83	19	calculate	calculate	VERB
ajssms-514	83	20	the	the	DET
ajssms-514	83	21	total	total	ADJ
ajssms-514	83	22	net	net	ADJ
ajssms-514	83	23	accruals	accrual	NOUN
ajssms-514	83	24	hidden	hide	VERB
ajssms-514	83	25	in	in	ADP
ajssms-514	83	26	the	the	DET
ajssms-514	83	27	reported	report	VERB
ajssms-514	83	28	earnings	earning	NOUN
ajssms-514	83	29	.	.	PUNCT
ajssms-514	84	1	in	in	ADP
ajssms-514	84	2	this	this	DET
ajssms-514	84	3	study	study	NOUN
ajssms-514	84	4	the	the	DET
ajssms-514	84	5	balance	balance	NOUN
ajssms-514	84	6	sheet	sheet	NOUN
ajssms-514	84	7	method	method	NOUN
ajssms-514	84	8	was	be	AUX
ajssms-514	84	9	used	use	VERB
ajssms-514	84	10	to	to	PART
ajssms-514	84	11	process	process	VERB
ajssms-514	84	12	the	the	DET
ajssms-514	84	13	measurement	measurement	NOUN
ajssms-514	84	14	of	of	ADP
ajssms-514	84	15	total	total	ADJ
ajssms-514	84	16	accrual	accrual	ADJ
ajssms-514	84	17	,	,	PUNCT
ajssms-514	84	18	and	and	CCONJ
ajssms-514	84	19	the	the	DET
ajssms-514	84	20	total	total	ADJ
ajssms-514	84	21	net	net	ADJ
ajssms-514	84	22	accruals	accrual	NOUN
ajssms-514	84	23	can	can	AUX
ajssms-514	84	24	be	be	AUX
ajssms-514	84	25	estimated	estimate	VERB
ajssms-514	84	26	as	as	ADP
ajssms-514	84	27	below	below	ADV
ajssms-514	84	28	:	:	PUNCT
ajssms-514	84	29	total	total	ADJ
ajssms-514	84	30	accruals	accrual	NOUN
ajssms-514	84	31	=	=	SYM
ajssms-514	84	32	accrual	accrual	ADJ
ajssms-514	84	33	earnings	earning	NOUN
ajssms-514	84	34	+	+	CCONJ
ajssms-514	84	35	cash	cash	NOUN
ajssms-514	84	36	earnings	earning	NOUN
ajssms-514	84	37	(	(	PUNCT
ajssms-514	84	38	1	1	NUM
ajssms-514	84	39	)	)	PUNCT
ajssms-514	84	40	apparently	apparently	ADV
ajssms-514	84	41	,	,	PUNCT
ajssms-514	84	42	accrual	accrual	ADJ
ajssms-514	84	43	earnings	earning	NOUN
ajssms-514	84	44	and	and	CCONJ
ajssms-514	84	45	cash	cash	NOUN
ajssms-514	84	46	earnings	earning	NOUN
ajssms-514	84	47	are	be	AUX
ajssms-514	84	48	not	not	PART
ajssms-514	84	49	presented	present	VERB
ajssms-514	84	50	in	in	ADP
ajssms-514	84	51	the	the	DET
ajssms-514	84	52	balance	balance	NOUN
ajssms-514	84	53	sheet	sheet	NOUN
ajssms-514	84	54	,	,	PUNCT
ajssms-514	84	55	to	to	PART
ajssms-514	84	56	retrieve	retrieve	VERB
ajssms-514	84	57	this	this	DET
ajssms-514	84	58	information	information	NOUN
ajssms-514	84	59	,	,	PUNCT
ajssms-514	84	60	further	further	ADJ
ajssms-514	84	61	calculation	calculation	NOUN
ajssms-514	84	62	must	must	AUX
ajssms-514	84	63	be	be	AUX
ajssms-514	84	64	performed	perform	VERB
ajssms-514	84	65	.	.	PUNCT
ajssms-514	85	1	step	step	NOUN
ajssms-514	85	2	1	1	NUM
ajssms-514	85	3	:	:	PUNCT
ajssms-514	85	4	estimating	estimate	VERB
ajssms-514	85	5	accrual	accrual	ADJ
ajssms-514	85	6	earnings	earning	NOUN
ajssms-514	85	7	net	net	ADJ
ajssms-514	85	8	income	income	NOUN
ajssms-514	85	9	appears	appear	VERB
ajssms-514	85	10	in	in	ADP
ajssms-514	85	11	the	the	DET
ajssms-514	85	12	balance	balance	NOUN
ajssms-514	85	13	sheet	sheet	NOUN
ajssms-514	85	14	as	as	ADP
ajssms-514	85	15	retained	retain	VERB
ajssms-514	85	16	earnings	earning	NOUN
ajssms-514	85	17	,	,	PUNCT
ajssms-514	85	18	which	which	PRON
ajssms-514	85	19	serves	serve	VERB
ajssms-514	85	20	as	as	ADP
ajssms-514	85	21	a	a	DET
ajssms-514	85	22	part	part	NOUN
ajssms-514	85	23	of	of	ADP
ajssms-514	85	24	owners	owner	NOUN
ajssms-514	85	25	'	'	PART
ajssms-514	85	26	equity	equity	NOUN
ajssms-514	85	27	.	.	PUNCT
ajssms-514	86	1	moreover	moreover	ADV
ajssms-514	86	2	,	,	PUNCT
ajssms-514	86	3	the	the	DET
ajssms-514	86	4	net	net	ADJ
ajssms-514	86	5	distribution	distribution	NOUN
ajssms-514	86	6	to	to	ADP
ajssms-514	86	7	equity	equity	NOUN
ajssms-514	86	8	holder	holder	NOUN
ajssms-514	86	9	is	be	AUX
ajssms-514	86	10	demonstrated	demonstrate	VERB
ajssms-514	86	11	by	by	ADP
ajssms-514	86	12	owners	owner	NOUN
ajssms-514	86	13	’	'	PUNCT
ajssms-514	86	14	equity	equity	NOUN
ajssms-514	86	15	,	,	PUNCT
ajssms-514	86	16	thus	thus	ADV
ajssms-514	86	17	this	this	DET
ajssms-514	86	18	item	item	NOUN
ajssms-514	86	19	should	should	AUX
ajssms-514	86	20	be	be	AUX
ajssms-514	86	21	modified	modify	VERB
ajssms-514	86	22	.	.	PUNCT
ajssms-514	87	1	therefore	therefore	ADV
ajssms-514	87	2	,	,	PUNCT
ajssms-514	87	3	the	the	DET
ajssms-514	87	4	owners	owner	NOUN
ajssms-514	87	5	’	'	PUNCT
ajssms-514	87	6	equity	equity	NOUN
ajssms-514	87	7	will	will	AUX
ajssms-514	87	8	be	be	AUX
ajssms-514	87	9	estimated	estimate	VERB
ajssms-514	87	10	as	as	ADP
ajssms-514	87	11	the	the	DET
ajssms-514	87	12	equation	equation	NOUN
ajssms-514	87	13	below	below	ADV
ajssms-514	87	14	:	:	PUNCT
ajssms-514	87	15	ending	end	VERB
ajssms-514	87	16	equity	equity	NOUN
ajssms-514	87	17	=	=	PUNCT
ajssms-514	87	18	beginning	begin	VERB
ajssms-514	87	19	equity	equity	NOUN
ajssms-514	87	20	–	–	PUNCT
ajssms-514	87	21	cash	cash	NOUN
ajssms-514	87	22	dividends	dividend	NOUN
ajssms-514	87	23	–	–	PUNCT
ajssms-514	87	24	stock	stock	NOUN
ajssms-514	87	25	repurchases	repurchase	NOUN
ajssms-514	87	26	+	+	CCONJ
ajssms-514	87	27	equity	equity	NOUN
ajssms-514	87	28	issuance	issuance	NOUN
ajssms-514	87	29	to	to	PART
ajssms-514	87	30	estimate	estimate	VERB
ajssms-514	87	31	accrual	accrual	ADJ
ajssms-514	87	32	earnings	earning	NOUN
ajssms-514	87	33	,	,	PUNCT
ajssms-514	87	34	the	the	DET
ajssms-514	87	35	above	above	ADJ
ajssms-514	87	36	formula	formula	NOUN
ajssms-514	87	37	can	can	AUX
ajssms-514	87	38	be	be	AUX
ajssms-514	87	39	rearranged	rearrange	VERB
ajssms-514	87	40	to	to	PART
ajssms-514	87	41	identify	identify	VERB
ajssms-514	87	42	the	the	DET
ajssms-514	87	43	difference	difference	NOUN
ajssms-514	87	44	between	between	ADP
ajssms-514	87	45	ending	end	VERB
ajssms-514	87	46	owners	owner	NOUN
ajssms-514	87	47	'	'	PART
ajssms-514	87	48	equity	equity	NOUN
ajssms-514	87	49	and	and	CCONJ
ajssms-514	87	50	beginning	begin	VERB
ajssms-514	87	51	owners	owner	NOUN
ajssms-514	87	52	'	'	PART
ajssms-514	87	53	equity	equity	NOUN
ajssms-514	87	54	,	,	PUNCT
ajssms-514	87	55	and	and	CCONJ
ajssms-514	87	56	then	then	ADV
ajssms-514	87	57	adjusting	adjust	VERB
ajssms-514	87	58	it	it	PRON
ajssms-514	87	59	with	with	ADP
ajssms-514	87	60	stock	stock	NOUN
ajssms-514	87	61	repurchases	repurchase	NOUN
ajssms-514	87	62	,	,	PUNCT
ajssms-514	87	63	dividends	dividend	NOUN
ajssms-514	87	64	,	,	PUNCT
ajssms-514	87	65	and	and	CCONJ
ajssms-514	87	66	stock	stock	NOUN
ajssms-514	87	67	issuances	issuance	NOUN
ajssms-514	87	68	.	.	PUNCT
ajssms-514	88	1	this	this	DET
ajssms-514	88	2	adjustment	adjustment	NOUN
ajssms-514	88	3	represents	represent	VERB
ajssms-514	88	4	the	the	DET
ajssms-514	88	5	net	net	ADJ
ajssms-514	88	6	cash	cash	NOUN
ajssms-514	88	7	distributions	distribution	NOUN
ajssms-514	88	8	to	to	ADP
ajssms-514	88	9	equity	equity	NOUN
ajssms-514	88	10	.	.	PUNCT
ajssms-514	89	1	accrual	accrual	ADJ
ajssms-514	89	2	earnings	earning	NOUN
ajssms-514	89	3	(	(	PUNCT
ajssms-514	89	4	ae	ae	PROPN
ajssms-514	89	5	)	)	PUNCT
ajssms-514	90	1	=	=	X
ajssms-514	90	2	?	?	PUNCT
ajssms-514	90	3	owner	owner	NOUN
ajssms-514	90	4	equity	equity	NOUN
ajssms-514	90	5	+	+	CCONJ
ajssms-514	90	6	cash	cash	NOUN
ajssms-514	90	7	dividend	dividend	NOUN
ajssms-514	90	8	+	+	CCONJ
ajssms-514	90	9	stock	stock	NOUN
ajssms-514	90	10	repurchases	repurchase	NOUN
ajssms-514	90	11	–	–	PUNCT
ajssms-514	90	12	equity	equity	NOUN
ajssms-514	90	13	issuance	issuance	NOUN
ajssms-514	90	14	ae	ae	PROPN
ajssms-514	90	15	=	=	PUNCT
ajssms-514	90	16	?	?	PUNCT
ajssms-514	91	1	owner	owner	NOUN
ajssms-514	91	2	equity	equity	NOUN
ajssms-514	91	3	+	+	CCONJ
ajssms-514	91	4	net	net	ADJ
ajssms-514	91	5	cash	cash	NOUN
ajssms-514	91	6	distribution	distribution	NOUN
ajssms-514	91	7	to	to	ADP
ajssms-514	91	8	equity	equity	NOUN
ajssms-514	91	9	now	now	ADV
ajssms-514	91	10	,	,	PUNCT
ajssms-514	91	11	assuming	assume	VERB
ajssms-514	91	12	that	that	SCONJ
ajssms-514	91	13	assets	asset	NOUN
ajssms-514	91	14	liabilities	liability	NOUN
ajssms-514	91	15	=	=	SYM
ajssms-514	91	16	owners	owner	NOUN
ajssms-514	91	17	'	'	PART
ajssms-514	91	18	equity	equity	NOUN
ajssms-514	91	19	,	,	PUNCT
ajssms-514	91	20	we	we	PRON
ajssms-514	91	21	can	can	AUX
ajssms-514	91	22	substitute	substitute	VERB
ajssms-514	91	23	in	in	ADP
ajssms-514	91	24	to	to	PART
ajssms-514	91	25	get	get	VERB
ajssms-514	91	26	the	the	DET
ajssms-514	91	27	following	follow	VERB
ajssms-514	91	28	equation	equation	NOUN
ajssms-514	91	29	for	for	ADP
ajssms-514	91	30	accrual	accrual	ADJ
ajssms-514	91	31	earnings	earning	NOUN
ajssms-514	91	32	:	:	PUNCT
ajssms-514	91	33	accrual	accrual	ADJ
ajssms-514	91	34	earnings	earning	NOUN
ajssms-514	91	35	=	=	NOUN
ajssms-514	91	36	?	?	NOUN
ajssms-514	91	37	assets	asset	NOUN
ajssms-514	91	38	?	?	PUNCT
ajssms-514	92	1	liabilities	liability	NOUN
ajssms-514	92	2	+	+	CCONJ
ajssms-514	92	3	net	net	ADJ
ajssms-514	92	4	cash	cash	NOUN
ajssms-514	92	5	distribution	distribution	NOUN
ajssms-514	92	6	to	to	ADP
ajssms-514	92	7	equity	equity	NOUN
ajssms-514	92	8	(	(	PUNCT
ajssms-514	92	9	2	2	NUM
ajssms-514	92	10	)	)	PUNCT
ajssms-514	92	11	http://www.investopedia.com/terms/r/retainedearnings.asp	http://www.investopedia.com/terms/r/retainedearnings.asp	NOUN
ajssms-514	93	1	http://www.investopedia.com/terms/s/sharerepurchase.asp	http://www.investopedia.com/terms/s/sharerepurchase.asp	PUNCT
ajssms-514	93	2	http://www.investopedia.com/terms/d/dividend.asp	http://www.investopedia.com/terms/d/dividend.asp	INTJ
ajssms-514	93	3	asian	asian	ADJ
ajssms-514	93	4	journal	journal	NOUN
ajssms-514	93	5	of	of	ADP
ajssms-514	93	6	social	social	ADJ
ajssms-514	93	7	sciences	sciences	PROPN
ajssms-514	93	8	and	and	CCONJ
ajssms-514	93	9	management	management	NOUN
ajssms-514	93	10	studies	study	NOUN
ajssms-514	93	11	,	,	PUNCT
ajssms-514	93	12	2017	2017	NUM
ajssms-514	93	13	,	,	PUNCT
ajssms-514	93	14	4(2	4(2	NUM
ajssms-514	93	15	):	):	PUNCT
ajssms-514	93	16	82	82	NUM
ajssms-514	93	17	-	-	SYM
ajssms-514	93	18	87	87	NUM
ajssms-514	93	19	85	85	NUM
ajssms-514	93	20	step	step	NOUN
ajssms-514	93	21	2	2	NUM
ajssms-514	93	22	:	:	PUNCT
ajssms-514	93	23	estimating	estimate	VERB
ajssms-514	93	24	cash	cash	NOUN
ajssms-514	93	25	earnings	earning	NOUN
ajssms-514	93	26	to	to	PART
ajssms-514	93	27	start	start	VERB
ajssms-514	93	28	,	,	PUNCT
ajssms-514	93	29	cash	cash	NOUN
ajssms-514	93	30	earning	earning	NOUN
ajssms-514	93	31	have	have	VERB
ajssms-514	93	32	a	a	DET
ajssms-514	93	33	relation	relation	NOUN
ajssms-514	93	34	with	with	ADP
ajssms-514	93	35	cash	cash	NOUN
ajssms-514	93	36	account	account	NOUN
ajssms-514	93	37	and	and	CCONJ
ajssms-514	93	38	can	can	AUX
ajssms-514	93	39	be	be	AUX
ajssms-514	93	40	determined	determine	VERB
ajssms-514	93	41	by	by	ADP
ajssms-514	93	42	looking	look	VERB
ajssms-514	93	43	at	at	ADP
ajssms-514	93	44	the	the	DET
ajssms-514	93	45	changes	change	NOUN
ajssms-514	93	46	.	.	PUNCT
ajssms-514	94	1	moreover	moreover	ADV
ajssms-514	94	2	,	,	PUNCT
ajssms-514	94	3	net	net	ADJ
ajssms-514	94	4	cash	cash	NOUN
ajssms-514	94	5	distributions	distribution	NOUN
ajssms-514	94	6	to	to	ADP
ajssms-514	94	7	equity	equity	NOUN
ajssms-514	94	8	holders	holder	NOUN
ajssms-514	94	9	also	also	ADV
ajssms-514	94	10	have	have	VERB
ajssms-514	94	11	influence	influence	NOUN
ajssms-514	94	12	on	on	ADP
ajssms-514	94	13	cash	cash	NOUN
ajssms-514	94	14	account	account	NOUN
ajssms-514	94	15	,	,	PUNCT
ajssms-514	94	16	and	and	CCONJ
ajssms-514	94	17	these	these	DET
ajssms-514	94	18	items	item	NOUN
ajssms-514	94	19	need	need	VERB
ajssms-514	94	20	to	to	PART
ajssms-514	94	21	be	be	AUX
ajssms-514	94	22	adjusted	adjust	VERB
ajssms-514	94	23	.	.	PUNCT
ajssms-514	95	1	therefore	therefore	ADV
ajssms-514	95	2	,	,	PUNCT
ajssms-514	95	3	at	at	ADP
ajssms-514	95	4	the	the	DET
ajssms-514	95	5	end	end	NOUN
ajssms-514	95	6	of	of	ADP
ajssms-514	95	7	the	the	DET
ajssms-514	95	8	period	period	NOUN
ajssms-514	95	9	,	,	PUNCT
ajssms-514	95	10	cash	cash	NOUN
ajssms-514	95	11	earnings	earning	NOUN
ajssms-514	95	12	will	will	AUX
ajssms-514	95	13	be	be	AUX
ajssms-514	95	14	:	:	PUNCT
ajssms-514	95	15	cash	cash	NOUN
ajssms-514	95	16	earnings	earning	NOUN
ajssms-514	95	17	=	=	NOUN
ajssms-514	95	18	?	?	NOUN
ajssms-514	95	19	cash	cash	NOUN
ajssms-514	95	20	+	+	CCONJ
ajssms-514	95	21	cash	cash	NOUN
ajssms-514	95	22	dividend	dividend	NOUN
ajssms-514	95	23	+	+	CCONJ
ajssms-514	95	24	stock	stock	NOUN
ajssms-514	95	25	repurchase	repurchase	NOUN
ajssms-514	95	26	–	–	PUNCT
ajssms-514	95	27	equity	equity	NOUN
ajssms-514	95	28	issuance	issuance	NOUN
ajssms-514	95	29	=	=	NOUN
ajssms-514	95	30	?	?	PUNCT
ajssms-514	95	31	cash	cash	NOUN
ajssms-514	95	32	+	+	CCONJ
ajssms-514	95	33	net	net	ADJ
ajssms-514	95	34	distribution	distribution	NOUN
ajssms-514	95	35	to	to	ADP
ajssms-514	95	36	equity	equity	NOUN
ajssms-514	95	37	(	(	PUNCT
ajssms-514	95	38	3	3	NUM
ajssms-514	95	39	)	)	PUNCT
ajssms-514	95	40	step	step	NOUN
ajssms-514	95	41	3	3	NUM
ajssms-514	95	42	:	:	PUNCT
ajssms-514	95	43	estimating	estimate	VERB
ajssms-514	95	44	total	total	ADJ
ajssms-514	95	45	net	net	ADJ
ajssms-514	95	46	accruals	accrual	NOUN
ajssms-514	95	47	from	from	ADP
ajssms-514	95	48	(	(	PUNCT
ajssms-514	95	49	1	1	NUM
ajssms-514	95	50	)	)	PUNCT
ajssms-514	95	51	,	,	PUNCT
ajssms-514	95	52	(	(	PUNCT
ajssms-514	95	53	2	2	NUM
ajssms-514	95	54	)	)	PUNCT
ajssms-514	95	55	,	,	PUNCT
ajssms-514	95	56	(	(	PUNCT
ajssms-514	95	57	3	3	X
ajssms-514	95	58	)	)	PUNCT
ajssms-514	95	59	we	we	PRON
ajssms-514	95	60	have	have	VERB
ajssms-514	95	61	:	:	PUNCT
ajssms-514	95	62	total	total	ADJ
ajssms-514	95	63	net	net	ADJ
ajssms-514	95	64	accruals	accrual	NOUN
ajssms-514	95	65	=	=	SYM
ajssms-514	95	66	accrual	accrual	ADJ
ajssms-514	95	67	earnings	earning	NOUN
ajssms-514	95	68	–	–	PUNCT
ajssms-514	95	69	cash	cash	NOUN
ajssms-514	95	70	earning	earning	NOUN
ajssms-514	95	71	=	=	PUNCT
ajssms-514	95	72	(	(	PUNCT
ajssms-514	95	73	?	?	NUM
ajssms-514	96	1	assets	asset	NOUN
ajssms-514	96	2	?	?	PUNCT
ajssms-514	97	1	liabilities	liability	NOUN
ajssms-514	97	2	–	–	PUNCT
ajssms-514	97	3	net	net	ADJ
ajssms-514	97	4	cash	cash	NOUN
ajssms-514	97	5	distribution	distribution	NOUN
ajssms-514	97	6	to	to	ADP
ajssms-514	97	7	equity	equity	NOUN
ajssms-514	97	8	)	)	PUNCT
ajssms-514	97	9	–	–	PUNCT
ajssms-514	97	10	(	(	PUNCT
ajssms-514	97	11	?	?	PUNCT
ajssms-514	98	1	cash	cash	NOUN
ajssms-514	98	2	+	+	CCONJ
ajssms-514	98	3	net	net	ADJ
ajssms-514	98	4	cash	cash	NOUN
ajssms-514	98	5	distribution	distribution	NOUN
ajssms-514	98	6	to	to	ADP
ajssms-514	98	7	equity	equity	NOUN
ajssms-514	98	8	)	)	PUNCT
ajssms-514	99	1	the	the	DET
ajssms-514	99	2	net	net	ADJ
ajssms-514	99	3	cash	cash	NOUN
ajssms-514	99	4	distributions	distribution	NOUN
ajssms-514	99	5	to	to	ADP
ajssms-514	99	6	equity	equity	NOUN
ajssms-514	99	7	eliminate	eliminate	VERB
ajssms-514	99	8	each	each	DET
ajssms-514	99	9	other	other	ADJ
ajssms-514	99	10	out	out	ADV
ajssms-514	99	11	,	,	PUNCT
ajssms-514	99	12	and	and	CCONJ
ajssms-514	99	13	the	the	DET
ajssms-514	99	14	equation	equation	NOUN
ajssms-514	99	15	reduces	reduce	VERB
ajssms-514	99	16	to	to	PART
ajssms-514	99	17	:	:	PUNCT
ajssms-514	99	18	total	total	ADJ
ajssms-514	99	19	net	net	ADJ
ajssms-514	99	20	accruals	accrual	NOUN
ajssms-514	99	21	=	=	NOUN
ajssms-514	99	22	?	?	NOUN
ajssms-514	100	1	assets	asset	NOUN
ajssms-514	100	2	?	?	PUNCT
ajssms-514	101	1	liabilities	liability	NOUN
ajssms-514	101	2	?	?	PUNCT
ajssms-514	102	1	cash	cash	NOUN
ajssms-514	102	2	3	3	NUM
ajssms-514	102	3	.	.	PUNCT
ajssms-514	102	4	results	result	NOUN
ajssms-514	102	5	3.1	3.1	NUM
ajssms-514	102	6	.	.	PUNCT
ajssms-514	103	1	ordinary	ordinary	ADJ
ajssms-514	103	2	least	least	ADJ
ajssms-514	103	3	square	square	ADJ
ajssms-514	103	4	regression	regression	NOUN
ajssms-514	103	5	table-1	table-1	NUM
ajssms-514	103	6	.	.	PUNCT
ajssms-514	104	1	ols	ol	NOUN
ajssms-514	104	2	regression	regression	PROPN
ajssms-514	104	3	results	result	VERB
ajssms-514	104	4	jones	jones	PROPN
ajssms-514	104	5	(	(	PUNCT
ajssms-514	104	6	1991	1991	NUM
ajssms-514	104	7	)	)	PUNCT
ajssms-514	104	8	coefficients	coefficient	VERB
ajssms-514	104	9	p	p	NOUN
ajssms-514	104	10	-	-	PUNCT
ajssms-514	104	11	value	value	NOUN
ajssms-514	104	12	1	1	NUM
ajssms-514	104	13	/	/	SYM
ajssms-514	104	14	ai	ai	PROPN
ajssms-514	104	15	,	,	PUNCT
ajssms-514	104	16	t-1	t-1	PROPN
ajssms-514	104	17	.720	.720	NUM
ajssms-514	105	1	0.000	0.000	NUM
ajssms-514	105	2	δrevi	δrevi	PROPN
ajssms-514	105	3	,	,	PUNCT
ajssms-514	105	4	t	t	PROPN
ajssms-514	105	5	/	/	SYM
ajssms-514	105	6	ai	ai	PROPN
ajssms-514	105	7	,	,	PUNCT
ajssms-514	105	8	t-1	t-1	PROPN
ajssms-514	105	9	-.261	-.261	PROPN
ajssms-514	105	10	0.000	0.000	NUM
ajssms-514	105	11	ppei	ppei	NOUN
ajssms-514	105	12	,	,	PUNCT
ajssms-514	105	13	t	t	PROPN
ajssms-514	105	14	/ai	/ai	PROPN
ajssms-514	105	15	,	,	PUNCT
ajssms-514	105	16	t-1	t-1	PROPN
ajssms-514	105	17	-.124	-.124	PROPN
ajssms-514	105	18	0.012	0.012	NUM
ajssms-514	105	19	patricia	patricia	PROPN
ajssms-514	105	20	et	et	PROPN
ajssms-514	105	21	al	al	PROPN
ajssms-514	105	22	.	.	PROPN
ajssms-514	105	23	(	(	PUNCT
ajssms-514	105	24	1995	1995	NUM
ajssms-514	105	25	)	)	PUNCT
ajssms-514	105	26	coefficients	coefficient	VERB
ajssms-514	105	27	p	p	NOUN
ajssms-514	105	28	-	-	PUNCT
ajssms-514	105	29	value	value	NOUN
ajssms-514	105	30	1	1	NUM
ajssms-514	105	31	/	/	SYM
ajssms-514	105	32	ai	ai	NOUN
ajssms-514	105	33	,	,	PUNCT
ajssms-514	105	34	t-1	t-1	PROPN
ajssms-514	105	35	788	788	NUM
ajssms-514	105	36	0.000	0.000	NUM
ajssms-514	105	37	δrevi	δrevi	NOUN
ajssms-514	105	38	,	,	PUNCT
ajssms-514	105	39	t	t	PROPN
ajssms-514	105	40	δreci	δreci	PROPN
ajssms-514	105	41	,	,	PUNCT
ajssms-514	105	42	t	t	PROPN
ajssms-514	105	43	)	)	PUNCT
ajssms-514	105	44	/ai	/ai	PROPN
ajssms-514	105	45	,	,	PUNCT
ajssms-514	105	46	t-1	t-1	PROPN
ajssms-514	105	47	.055	.055	NUM
ajssms-514	105	48	0.170	0.170	NUM
ajssms-514	105	49	ppei	ppei	NOUN
ajssms-514	105	50	,	,	PUNCT
ajssms-514	105	51	t	t	PROPN
ajssms-514	105	52	/ai	/ai	PROPN
ajssms-514	105	53	,	,	PUNCT
ajssms-514	105	54	t-1	t-1	PROPN
ajssms-514	105	55	-.317	-.317	VERB
ajssms-514	105	56	0.000	0.000	NUM
ajssms-514	105	57	kothari	kothari	PROPN
ajssms-514	105	58	et	et	PROPN
ajssms-514	105	59	al	al	PROPN
ajssms-514	105	60	.	.	PROPN
ajssms-514	106	1	(	(	PUNCT
ajssms-514	106	2	2005	2005	NUM
ajssms-514	106	3	)	)	PUNCT
ajssms-514	106	4	coefficients	coefficient	VERB
ajssms-514	106	5	p	p	NOUN
ajssms-514	106	6	-	-	PUNCT
ajssms-514	106	7	value	value	NOUN
ajssms-514	106	8	1	1	NUM
ajssms-514	106	9	/	/	SYM
ajssms-514	106	10	ai	ai	PROPN
ajssms-514	106	11	,	,	PUNCT
ajssms-514	106	12	t-1	t-1	PROPN
ajssms-514	106	13	.717	.717	NUM
ajssms-514	107	1	0.000	0.000	NUM
ajssms-514	107	2	δrevi	δrevi	PROPN
ajssms-514	107	3	,	,	PUNCT
ajssms-514	107	4	t	t	PROPN
ajssms-514	107	5	/	/	SYM
ajssms-514	107	6	ai	ai	PROPN
ajssms-514	107	7	,	,	PUNCT
ajssms-514	107	8	t-1	t-1	PROPN
ajssms-514	107	9	-.269	-.269	PROPN
ajssms-514	107	10	0.000	0.000	NUM
ajssms-514	107	11	ppei	ppei	NOUN
ajssms-514	107	12	,	,	PUNCT
ajssms-514	107	13	t	t	PROPN
ajssms-514	107	14	/ai	/ai	PROPN
ajssms-514	107	15	,	,	PUNCT
ajssms-514	107	16	t-1	t-1	PROPN
ajssms-514	107	17	-.151	-.151	PUNCT
ajssms-514	107	18	0.010	0.010	NUM
ajssms-514	107	19	roai	roai	NOUN
ajssms-514	107	20	,	,	PUNCT
ajssms-514	107	21	t	t	PROPN
ajssms-514	107	22	/ai	/ai	PROPN
ajssms-514	107	23	,	,	PUNCT
ajssms-514	107	24	t-1	t-1	PROPN
ajssms-514	107	25	.850	.850	NUM
ajssms-514	107	26	0.396	0.396	NUM
ajssms-514	107	27	source	source	NOUN
ajssms-514	107	28	:	:	PUNCT
ajssms-514	107	29	calculated	calculate	VERB
ajssms-514	107	30	by	by	ADP
ajssms-514	107	31	authors	author	NOUN
ajssms-514	107	32	from	from	ADP
ajssms-514	107	33	eview	eview	PROPN
ajssms-514	107	34	8	8	NUM
ajssms-514	107	35	the	the	DET
ajssms-514	107	36	results	result	NOUN
ajssms-514	107	37	shows	show	VERB
ajssms-514	107	38	that	that	SCONJ
ajssms-514	107	39	two	two	NUM
ajssms-514	107	40	variables	variable	NOUN
ajssms-514	107	41	(	(	PUNCT
ajssms-514	107	42	δrevi	δrevi	NOUN
ajssms-514	107	43	,	,	PUNCT
ajssms-514	107	44	t	t	PROPN
ajssms-514	107	45	/	/	SYM
ajssms-514	107	46	ai	ai	PROPN
ajssms-514	107	47	,	,	PUNCT
ajssms-514	107	48	t-1	t-1	PROPN
ajssms-514	107	49	and	and	CCONJ
ajssms-514	107	50	ppei	ppei	NOUN
ajssms-514	107	51	,	,	PUNCT
ajssms-514	107	52	t	t	PROPN
ajssms-514	107	53	/ai	/ai	PROPN
ajssms-514	107	54	,	,	PUNCT
ajssms-514	107	55	t-1	t-1	PROPN
ajssms-514	107	56	)	)	PUNCT
ajssms-514	107	57	,	,	PUNCT
ajssms-514	107	58	significantly	significantly	ADV
ajssms-514	107	59	,	,	PUNCT
ajssms-514	107	60	explains	explain	VERB
ajssms-514	107	61	the	the	DET
ajssms-514	107	62	variance	variance	NOUN
ajssms-514	107	63	of	of	ADP
ajssms-514	107	64	total	total	ADJ
ajssms-514	107	65	net	net	ADJ
ajssms-514	107	66	accruals	accrual	NOUN
ajssms-514	107	67	of	of	ADP
ajssms-514	107	68	the	the	DET
ajssms-514	107	69	3	3	NUM
ajssms-514	107	70	models	model	NOUN
ajssms-514	107	71	(	(	PUNCT
ajssms-514	107	72	see	see	VERB
ajssms-514	107	73	table	table	NOUN
ajssms-514	107	74	1	1	NUM
ajssms-514	107	75	)	)	PUNCT
ajssms-514	107	76	.	.	PUNCT
ajssms-514	108	1	adjusted	adjust	VERB
ajssms-514	108	2	r	r	NOUN
ajssms-514	108	3	-	-	PUNCT
ajssms-514	108	4	square	square	NOUN
ajssms-514	108	5	of	of	ADP
ajssms-514	108	6	all	all	DET
ajssms-514	108	7	three	three	NUM
ajssms-514	108	8	models	model	NOUN
ajssms-514	108	9	is	be	AUX
ajssms-514	108	10	rather	rather	ADV
ajssms-514	108	11	higher	high	ADJ
ajssms-514	108	12	(	(	PUNCT
ajssms-514	108	13	table	table	NOUN
ajssms-514	108	14	2	2	NUM
ajssms-514	108	15	)	)	PUNCT
ajssms-514	108	16	hence	hence	ADV
ajssms-514	108	17	,	,	PUNCT
ajssms-514	108	18	all	all	DET
ajssms-514	108	19	three	three	NUM
ajssms-514	108	20	models	model	NOUN
ajssms-514	108	21	can	can	AUX
ajssms-514	108	22	be	be	AUX
ajssms-514	108	23	applied	apply	VERB
ajssms-514	108	24	to	to	PART
ajssms-514	108	25	detect	detect	VERB
ajssms-514	108	26	earnings	earning	NOUN
ajssms-514	108	27	management	management	NOUN
ajssms-514	108	28	of	of	ADP
ajssms-514	108	29	firms	firm	NOUN
ajssms-514	108	30	.	.	PUNCT
ajssms-514	109	1	table-2	table-2	NUM
ajssms-514	109	2	.	.	NOUN
ajssms-514	110	1	adjusted	adjust	VERB
ajssms-514	110	2	r	r	NOUN
ajssms-514	110	3	-	-	PUNCT
ajssms-514	110	4	square	square	NOUN
ajssms-514	110	5	of	of	ADP
ajssms-514	110	6	3	3	NUM
ajssms-514	110	7	models	model	NOUN
ajssms-514	110	8	model	model	VERB
ajssms-514	110	9	adjusted	adjust	VERB
ajssms-514	110	10	r2	r2	PROPN
ajssms-514	110	11	p	p	NOUN
ajssms-514	110	12	-	-	PUNCT
ajssms-514	110	13	value	value	NOUN
ajssms-514	110	14	jones	jones	NOUN
ajssms-514	110	15	(	(	PUNCT
ajssms-514	110	16	1991	1991	NUM
ajssms-514	110	17	)	)	PUNCT
ajssms-514	110	18	0.618	0.618	NUM
ajssms-514	110	19	.000	.000	NUM
ajssms-514	110	20	patricia	patricia	PROPN
ajssms-514	110	21	et	et	PROPN
ajssms-514	110	22	al	al	PROPN
ajssms-514	110	23	.	.	PROPN
ajssms-514	111	1	(	(	PUNCT
ajssms-514	111	2	1995	1995	NUM
ajssms-514	111	3	)	)	PUNCT
ajssms-514	111	4	0.582	0.582	NUM
ajssms-514	111	5	.000	.000	NUM
ajssms-514	111	6	kothari	kothari	PROPN
ajssms-514	111	7	et	et	PROPN
ajssms-514	111	8	al	al	PROPN
ajssms-514	111	9	.	.	PROPN
ajssms-514	112	1	(	(	PUNCT
ajssms-514	112	2	2005	2005	NUM
ajssms-514	112	3	)	)	PUNCT
ajssms-514	112	4	0.617	0.617	NUM
ajssms-514	112	5	.000	.000	NUM
ajssms-514	112	6	source	source	NOUN
ajssms-514	112	7	:	:	PUNCT
ajssms-514	112	8	calculated	calculate	VERB
ajssms-514	112	9	by	by	ADP
ajssms-514	112	10	authors	author	NOUN
ajssms-514	112	11	from	from	ADP
ajssms-514	112	12	eview	eview	PROPN
ajssms-514	112	13	8	8	NUM
ajssms-514	112	14	3.2	3.2	NUM
ajssms-514	112	15	.	.	PUNCT
ajssms-514	113	1	multicollinearity	multicollinearity	NOUN
ajssms-514	113	2	test	test	NOUN
ajssms-514	113	3	if	if	SCONJ
ajssms-514	113	4	―multicollinearity‖	―multicollinearity‖	NOUN
ajssms-514	113	5	appeared	appear	VERB
ajssms-514	113	6	,	,	PUNCT
ajssms-514	113	7	in	in	ADP
ajssms-514	113	8	which	which	PRON
ajssms-514	113	9	two	two	NUM
ajssms-514	113	10	certain	certain	ADJ
ajssms-514	113	11	independent	independent	ADJ
ajssms-514	113	12	variables	variable	NOUN
ajssms-514	113	13	themselves	themselves	PRON
ajssms-514	113	14	create	create	VERB
ajssms-514	113	15	a	a	DET
ajssms-514	113	16	linear	linear	ADJ
ajssms-514	113	17	relation	relation	NOUN
ajssms-514	113	18	with	with	ADP
ajssms-514	113	19	each	each	DET
ajssms-514	113	20	other	other	ADJ
ajssms-514	113	21	,	,	PUNCT
ajssms-514	113	22	then	then	ADV
ajssms-514	113	23	the	the	DET
ajssms-514	113	24	results	result	NOUN
ajssms-514	113	25	generated	generate	VERB
ajssms-514	113	26	by	by	ADP
ajssms-514	113	27	regressions	regression	NOUN
ajssms-514	113	28	will	will	AUX
ajssms-514	113	29	be	be	AUX
ajssms-514	113	30	biased	bias	VERB
ajssms-514	113	31	.	.	PUNCT
ajssms-514	114	1	therefore	therefore	ADV
ajssms-514	114	2	we	we	PRON
ajssms-514	114	3	tested	test	VERB
ajssms-514	114	4	for	for	ADP
ajssms-514	114	5	multicollinearity	multicollinearity	NOUN
ajssms-514	114	6	and	and	CCONJ
ajssms-514	114	7	the	the	DET
ajssms-514	114	8	test	test	NOUN
ajssms-514	114	9	results	result	NOUN
ajssms-514	114	10	presented	present	VERB
ajssms-514	114	11	in	in	ADP
ajssms-514	114	12	table	table	NOUN
ajssms-514	114	13	3	3	NUM
ajssms-514	114	14	.	.	X
ajssms-514	114	15	table-3	table-3	NUM
ajssms-514	114	16	.	.	PUNCT
ajssms-514	115	1	detecting	detect	VERB
ajssms-514	115	2	multicollinearity	multicollinearity	NOUN
ajssms-514	115	3	jones	jones	NOUN
ajssms-514	115	4	(	(	PUNCT
ajssms-514	115	5	1991	1991	NUM
ajssms-514	115	6	)	)	PUNCT
ajssms-514	115	7	variance	variance	NOUN
ajssms-514	115	8	inflation	inflation	NOUN
ajssms-514	115	9	factor(vif	factor(vif	NOUN
ajssms-514	115	10	)	)	PUNCT
ajssms-514	115	11	1	1	NUM
ajssms-514	115	12	/	/	SYM
ajssms-514	115	13	ai	ai	PROPN
ajssms-514	115	14	,	,	PUNCT
ajssms-514	115	15	t-1	t-1	PROPN
ajssms-514	115	16	1.218	1.218	NUM
ajssms-514	115	17	δrevi	δrevi	NOUN
ajssms-514	115	18	,	,	PUNCT
ajssms-514	115	19	t	t	PROPN
ajssms-514	115	20	/	/	SYM
ajssms-514	115	21	ai	ai	PROPN
ajssms-514	115	22	,	,	PUNCT
ajssms-514	115	23	t-1	t-1	PROPN
ajssms-514	115	24	1.726	1.726	NUM
ajssms-514	115	25	ppei	ppei	NOUN
ajssms-514	115	26	,	,	PUNCT
ajssms-514	115	27	t	t	PROPN
ajssms-514	115	28	/ai	/ai	PROPN
ajssms-514	115	29	,	,	PUNCT
ajssms-514	115	30	t-1	t-1	PROPN
ajssms-514	115	31	1.866	1.866	NUM
ajssms-514	115	32	patricia	patricia	PROPN
ajssms-514	115	33	et	et	PROPN
ajssms-514	115	34	al	al	PROPN
ajssms-514	115	35	.	.	PROPN
ajssms-514	116	1	(	(	PUNCT
ajssms-514	116	2	1995	1995	NUM
ajssms-514	116	3	)	)	PUNCT
ajssms-514	116	4	vif	vif	NOUN
ajssms-514	116	5	1	1	NUM
ajssms-514	116	6	/	/	SYM
ajssms-514	116	7	ai	ai	PROPN
ajssms-514	116	8	,	,	PUNCT
ajssms-514	116	9	t-1	t-1	PROPN
ajssms-514	116	10	1.100	1.100	NUM
ajssms-514	116	11	δrevi	δrevi	NOUN
ajssms-514	116	12	,	,	PUNCT
ajssms-514	116	13	t	t	PROPN
ajssms-514	116	14	δreci	δreci	PROPN
ajssms-514	116	15	,	,	PUNCT
ajssms-514	116	16	t)/ai	t)/ai	PROPN
ajssms-514	116	17	,	,	PUNCT
ajssms-514	116	18	t-1	t-1	PROPN
ajssms-514	116	19	1.123	1.123	NUM
ajssms-514	116	20	ppei	ppei	NOUN
ajssms-514	116	21	,	,	PUNCT
ajssms-514	116	22	t	t	PROPN
ajssms-514	116	23	/ai	/ai	PROPN
ajssms-514	116	24	,	,	PUNCT
ajssms-514	116	25	t-1	t-1	PROPN
ajssms-514	116	26	1.184	1.184	NUM
ajssms-514	116	27	kothari	kothari	PROPN
ajssms-514	116	28	et	et	PROPN
ajssms-514	116	29	al	al	PROPN
ajssms-514	116	30	.	.	PROPN
ajssms-514	117	1	(	(	PUNCT
ajssms-514	117	2	2005	2005	NUM
ajssms-514	117	3	)	)	PUNCT
ajssms-514	117	4	vif	vif	NOUN
ajssms-514	117	5	1	1	NUM
ajssms-514	117	6	/	/	SYM
ajssms-514	117	7	ai	ai	PROPN
ajssms-514	117	8	,	,	PUNCT
ajssms-514	117	9	t-1	t-1	PROPN
ajssms-514	117	10	1.228	1.228	NUM
ajssms-514	117	11	δrevi	δrevi	NOUN
ajssms-514	117	12	,	,	PUNCT
ajssms-514	117	13	t	t	PROPN
ajssms-514	117	14	/	/	SYM
ajssms-514	117	15	ai	ai	PROPN
ajssms-514	117	16	,	,	PUNCT
ajssms-514	117	17	t-1	t-1	PROPN
ajssms-514	117	18	1.785	1.785	NUM
ajssms-514	117	19	ppei	ppei	NOUN
ajssms-514	117	20	,	,	PUNCT
ajssms-514	117	21	t	t	PROPN
ajssms-514	117	22	/ai	/ai	PROPN
ajssms-514	117	23	,	,	PUNCT
ajssms-514	117	24	t-1	t-1	PROPN
ajssms-514	117	25	2.642	2.642	NUM
ajssms-514	117	26	roai	roai	NOUN
ajssms-514	117	27	,	,	PUNCT
ajssms-514	117	28	t	t	PROPN
ajssms-514	117	29	/ai	/ai	PROPN
ajssms-514	117	30	,	,	PUNCT
ajssms-514	117	31	t-1	t-1	PROPN
ajssms-514	117	32	2.144	2.144	NUM
ajssms-514	117	33	source	source	NOUN
ajssms-514	117	34	:	:	PUNCT
ajssms-514	117	35	calculated	calculate	VERB
ajssms-514	117	36	by	by	ADP
ajssms-514	117	37	authors	author	NOUN
ajssms-514	117	38	from	from	ADP
ajssms-514	117	39	eview	eview	PROPN
ajssms-514	117	40	8	8	NUM
ajssms-514	117	41	the	the	DET
ajssms-514	117	42	variance	variance	NOUN
ajssms-514	117	43	inflation	inflation	NOUN
ajssms-514	117	44	factors	factor	NOUN
ajssms-514	117	45	(	(	PUNCT
ajssms-514	117	46	vif	vif	NOUN
ajssms-514	117	47	)	)	PUNCT
ajssms-514	117	48	of	of	ADP
ajssms-514	117	49	all	all	DET
ajssms-514	117	50	predictors	predictor	NOUN
ajssms-514	117	51	in	in	ADP
ajssms-514	117	52	the	the	DET
ajssms-514	117	53	three	three	NUM
ajssms-514	117	54	models	model	NOUN
ajssms-514	117	55	are	be	AUX
ajssms-514	117	56	lower	low	ADJ
ajssms-514	117	57	than	than	ADP
ajssms-514	117	58	10	10	NUM
ajssms-514	117	59	,	,	PUNCT
ajssms-514	117	60	therefore	therefore	ADV
ajssms-514	117	61	we	we	PRON
ajssms-514	117	62	conclude	conclude	VERB
ajssms-514	117	63	that	that	SCONJ
ajssms-514	117	64	there	there	PRON
ajssms-514	117	65	are	be	VERB
ajssms-514	117	66	no	no	DET
ajssms-514	117	67	the	the	DET
ajssms-514	117	68	existence	existence	NOUN
ajssms-514	117	69	of	of	ADP
ajssms-514	117	70	multicollinearity	multicollinearity	NOUN
ajssms-514	117	71	in	in	ADP
ajssms-514	117	72	all	all	DET
ajssms-514	117	73	three	three	NUM
ajssms-514	117	74	models	model	NOUN
ajssms-514	117	75	.	.	PUNCT
ajssms-514	118	1	3.3	3.3	NUM
ajssms-514	118	2	.	.	PUNCT
ajssms-514	118	3	autocorrelation	autocorrelation	NOUN
ajssms-514	118	4	test	test	NOUN
ajssms-514	118	5	to	to	PART
ajssms-514	118	6	detect	detect	VERB
ajssms-514	118	7	the	the	DET
ajssms-514	118	8	existence	existence	NOUN
ajssms-514	118	9	of	of	ADP
ajssms-514	118	10	autocorrelation	autocorrelation	NOUN
ajssms-514	118	11	in	in	ADP
ajssms-514	118	12	the	the	DET
ajssms-514	118	13	model	model	NOUN
ajssms-514	118	14	durbin	durbin	PROPN
ajssms-514	118	15	-	-	PUNCT
ajssms-514	118	16	watson	watson	PROPN
ajssms-514	118	17	test	test	NOUN
ajssms-514	118	18	was	be	AUX
ajssms-514	118	19	used	use	VERB
ajssms-514	118	20	and	and	CCONJ
ajssms-514	118	21	the	the	DET
ajssms-514	118	22	test	test	NOUN
ajssms-514	118	23	’s	’s	PART
ajssms-514	118	24	results	result	NOUN
ajssms-514	118	25	shown	show	VERB
ajssms-514	118	26	in	in	ADP
ajssms-514	118	27	table	table	NOUN
ajssms-514	118	28	4	4	NUM
ajssms-514	118	29	.	.	PUNCT
ajssms-514	118	30	asian	asian	ADJ
ajssms-514	118	31	journal	journal	NOUN
ajssms-514	118	32	of	of	ADP
ajssms-514	118	33	social	social	ADJ
ajssms-514	118	34	sciences	sciences	PROPN
ajssms-514	118	35	and	and	CCONJ
ajssms-514	118	36	management	management	NOUN
ajssms-514	118	37	studies	study	NOUN
ajssms-514	118	38	,	,	PUNCT
ajssms-514	118	39	2017	2017	NUM
ajssms-514	118	40	,	,	PUNCT
ajssms-514	118	41	4(2	4(2	NUM
ajssms-514	118	42	):	):	PUNCT
ajssms-514	118	43	82	82	NUM
ajssms-514	118	44	-	-	SYM
ajssms-514	118	45	87	87	NUM
ajssms-514	118	46	86	86	NUM
ajssms-514	118	47	table-4	table-4	NOUN
ajssms-514	118	48	.	.	PUNCT
ajssms-514	119	1	durbin	durbin	ADJ
ajssms-514	119	2	-	-	PUNCT
ajssms-514	119	3	watson	watson	PROPN
ajssms-514	119	4	test	test	NOUN
ajssms-514	119	5	result	result	NOUN
ajssms-514	119	6	models	model	VERB
ajssms-514	119	7	durbin	durbin	ADJ
ajssms-514	119	8	-	-	PUNCT
ajssms-514	119	9	watson	watson	PROPN
ajssms-514	119	10	test	test	NOUN
ajssms-514	119	11	jones	jones	PROPN
ajssms-514	119	12	(	(	PUNCT
ajssms-514	119	13	1991	1991	NUM
ajssms-514	119	14	)	)	PUNCT
ajssms-514	119	15	1.841	1.841	NUM
ajssms-514	119	16	patricia	patricia	PROPN
ajssms-514	119	17	et	et	PROPN
ajssms-514	119	18	al	al	PROPN
ajssms-514	119	19	.	.	PROPN
ajssms-514	120	1	(	(	PUNCT
ajssms-514	120	2	1995	1995	NUM
ajssms-514	120	3	)	)	PUNCT
ajssms-514	120	4	1.839	1.839	NUM
ajssms-514	120	5	kothari	kothari	PROPN
ajssms-514	120	6	et	et	PROPN
ajssms-514	120	7	al	al	PROPN
ajssms-514	120	8	.	.	PROPN
ajssms-514	121	1	(	(	PUNCT
ajssms-514	121	2	2005	2005	NUM
ajssms-514	121	3	)	)	PUNCT
ajssms-514	121	4	1.838	1.838	NUM
ajssms-514	121	5	source	source	NOUN
ajssms-514	121	6	:	:	PUNCT
ajssms-514	121	7	calculated	calculate	VERB
ajssms-514	121	8	by	by	ADP
ajssms-514	121	9	authors	author	NOUN
ajssms-514	121	10	from	from	ADP
ajssms-514	121	11	eview	eview	PROPN
ajssms-514	121	12	8	8	NUM
ajssms-514	121	13	in	in	ADP
ajssms-514	121	14	durbin	durbin	ADJ
ajssms-514	121	15	-	-	PUNCT
ajssms-514	121	16	watson	watson	NOUN
ajssms-514	121	17	test	test	NOUN
ajssms-514	121	18	,	,	PUNCT
ajssms-514	121	19	there	there	PRON
ajssms-514	121	20	are	be	VERB
ajssms-514	121	21	2	2	NUM
ajssms-514	121	22	critical	critical	ADJ
ajssms-514	121	23	values	value	NOUN
ajssms-514	121	24	,	,	PUNCT
ajssms-514	121	25	an	an	DET
ajssms-514	121	26	upper	upper	ADJ
ajssms-514	121	27	critical	critical	ADJ
ajssms-514	121	28	value	value	NOUN
ajssms-514	121	29	(	(	PUNCT
ajssms-514	121	30	du	du	NOUN
ajssms-514	121	31	)	)	PUNCT
ajssms-514	121	32	and	and	CCONJ
ajssms-514	121	33	a	a	DET
ajssms-514	121	34	lower	low	ADJ
ajssms-514	121	35	critical	critical	ADJ
ajssms-514	121	36	value	value	NOUN
ajssms-514	121	37	(	(	PUNCT
ajssms-514	121	38	dl	dl	NOUN
ajssms-514	121	39	)	)	PUNCT
ajssms-514	121	40	.	.	PUNCT
ajssms-514	122	1	there	there	PRON
ajssms-514	122	2	is	be	VERB
ajssms-514	122	3	also	also	ADV
ajssms-514	122	4	an	an	DET
ajssms-514	122	5	intermediate	intermediate	ADJ
ajssms-514	122	6	region	region	NOUN
ajssms-514	122	7	where	where	SCONJ
ajssms-514	122	8	we	we	PRON
ajssms-514	122	9	can	can	AUX
ajssms-514	122	10	neither	neither	CCONJ
ajssms-514	122	11	reject	reject	VERB
ajssms-514	122	12	nor	nor	CCONJ
ajssms-514	122	13	accept	accept	VERB
ajssms-514	122	14	h0	h0	PROPN
ajssms-514	122	15	.	.	PUNCT
ajssms-514	123	1	table-5	table-5	PROPN
ajssms-514	123	2	.	.	PUNCT
ajssms-514	123	3	durbin	durbin	PROPN
ajssms-514	123	4	watson	watson	PROPN
ajssms-514	123	5	critical	critical	ADJ
ajssms-514	123	6	values	value	NOUN
ajssms-514	123	7	models	model	VERB
ajssms-514	123	8	lower	low	ADJ
ajssms-514	123	9	critical	critical	ADJ
ajssms-514	123	10	value	value	NOUN
ajssms-514	123	11	(	(	PUNCT
ajssms-514	123	12	dl	dl	NOUN
ajssms-514	123	13	)	)	PUNCT
ajssms-514	123	14	test	test	NOUN
ajssms-514	123	15	statistic	statistic	NOUN
ajssms-514	123	16	upper	upper	ADJ
ajssms-514	123	17	critical	critical	ADJ
ajssms-514	123	18	value	value	NOUN
ajssms-514	123	19	(	(	PUNCT
ajssms-514	123	20	du	du	PROPN
ajssms-514	123	21	)	)	PUNCT
ajssms-514	123	22	jones	jones	PROPN
ajssms-514	123	23	(	(	PUNCT
ajssms-514	123	24	1991	1991	NUM
ajssms-514	123	25	)	)	PUNCT
ajssms-514	123	26	1.79051	1.79051	NUM
ajssms-514	123	27	1.841	1.841	NUM
ajssms-514	123	28	1.83088	1.83088	NUM
ajssms-514	123	29	patricia	patricia	PROPN
ajssms-514	123	30	et	et	PROPN
ajssms-514	123	31	al	al	PROPN
ajssms-514	123	32	.	.	PROPN
ajssms-514	124	1	(	(	PUNCT
ajssms-514	124	2	1995	1995	NUM
ajssms-514	124	3	)	)	PUNCT
ajssms-514	124	4	1.79051	1.79051	NUM
ajssms-514	124	5	1.839	1.839	NUM
ajssms-514	124	6	1.83088	1.83088	NUM
ajssms-514	124	7	kothari	kothari	PROPN
ajssms-514	124	8	et	et	PROPN
ajssms-514	124	9	al	al	PROPN
ajssms-514	124	10	.	.	PROPN
ajssms-514	125	1	(	(	PUNCT
ajssms-514	125	2	2005	2005	NUM
ajssms-514	125	3	)	)	PUNCT
ajssms-514	125	4	1.78371	1.78371	NUM
ajssms-514	125	5	1.838	1.838	NUM
ajssms-514	125	6	1.83773	1.83773	NUM
ajssms-514	125	7	source	source	NOUN
ajssms-514	125	8	:	:	PUNCT
ajssms-514	125	9	calculated	calculate	VERB
ajssms-514	125	10	by	by	ADP
ajssms-514	125	11	authors	author	NOUN
ajssms-514	125	12	from	from	ADP
ajssms-514	125	13	eview	eview	PROPN
ajssms-514	125	14	8	8	NUM
ajssms-514	125	15	table-6	table-6	PROPN
ajssms-514	125	16	.	.	PUNCT
ajssms-514	125	17	durbin	durbin	PROPN
ajssms-514	125	18	watson	watson	PROPN
ajssms-514	125	19	critical	critical	ADJ
ajssms-514	125	20	values	value	NOUN
ajssms-514	125	21	models	model	NOUN
ajssms-514	125	22	du	du	PROPN
ajssms-514	125	23	test	test	NOUN
ajssms-514	125	24	statistic	statistic	NOUN
ajssms-514	125	25	4	4	NUM
ajssms-514	125	26	du	du	PROPN
ajssms-514	125	27	jones	jones	PROPN
ajssms-514	125	28	(	(	PUNCT
ajssms-514	125	29	1991	1991	NUM
ajssms-514	125	30	)	)	PUNCT
ajssms-514	125	31	1.83088	1.83088	NUM
ajssms-514	125	32	1.841	1.841	NUM
ajssms-514	125	33	2.16912	2.16912	NUM
ajssms-514	125	34	patricia	patricia	NOUN
ajssms-514	125	35	et	et	PROPN
ajssms-514	125	36	al	al	PROPN
ajssms-514	125	37	.	.	PROPN
ajssms-514	125	38	(	(	PUNCT
ajssms-514	125	39	1995	1995	NUM
ajssms-514	125	40	)	)	PUNCT
ajssms-514	125	41	1.83088	1.83088	NUM
ajssms-514	125	42	1.839	1.839	NUM
ajssms-514	125	43	2.16912	2.16912	NUM
ajssms-514	125	44	kothari	kothari	PROPN
ajssms-514	125	45	et	et	PROPN
ajssms-514	125	46	al	al	PROPN
ajssms-514	125	47	.	.	PROPN
ajssms-514	125	48	(	(	PUNCT
ajssms-514	125	49	2005	2005	NUM
ajssms-514	125	50	)	)	PUNCT
ajssms-514	125	51	1.83773	1.83773	NUM
ajssms-514	125	52	1.838	1.838	NUM
ajssms-514	125	53	2.16227	2.16227	NUM
ajssms-514	125	54	source	source	NOUN
ajssms-514	125	55	:	:	PUNCT
ajssms-514	125	56	calculated	calculate	VERB
ajssms-514	125	57	by	by	ADP
ajssms-514	125	58	authors	author	NOUN
ajssms-514	125	59	from	from	ADP
ajssms-514	125	60	eview	eview	PROPN
ajssms-514	125	61	8	8	NUM
ajssms-514	125	62	the	the	DET
ajssms-514	125	63	test	test	NOUN
ajssms-514	125	64	statistics	statistic	NOUN
ajssms-514	125	65	of	of	ADP
ajssms-514	125	66	all	all	DET
ajssms-514	125	67	three	three	NUM
ajssms-514	125	68	models	model	NOUN
ajssms-514	125	69	are	be	AUX
ajssms-514	125	70	greater	great	ADJ
ajssms-514	125	71	than	than	ADP
ajssms-514	125	72	upper	upper	ADJ
ajssms-514	125	73	critical	critical	ADJ
ajssms-514	125	74	values	value	NOUN
ajssms-514	125	75	(	(	PUNCT
ajssms-514	125	76	du	du	NOUN
ajssms-514	125	77	)	)	PUNCT
ajssms-514	125	78	and	and	CCONJ
ajssms-514	125	79	smaller	small	ADJ
ajssms-514	125	80	than	than	ADP
ajssms-514	125	81	4	4	NUM
ajssms-514	125	82	–	–	PUNCT
ajssms-514	125	83	du	du	NOUN
ajssms-514	125	84	.	.	PUNCT
ajssms-514	126	1	so	so	ADV
ajssms-514	126	2	we	we	PRON
ajssms-514	126	3	do	do	AUX
ajssms-514	126	4	not	not	PART
ajssms-514	126	5	reject	reject	VERB
ajssms-514	126	6	the	the	DET
ajssms-514	126	7	null	null	ADJ
ajssms-514	126	8	hypothesis	hypothesis	NOUN
ajssms-514	126	9	that	that	SCONJ
ajssms-514	126	10	there	there	PRON
ajssms-514	126	11	is	be	VERB
ajssms-514	126	12	no	no	DET
ajssms-514	126	13	evidence	evidence	NOUN
ajssms-514	126	14	of	of	ADP
ajssms-514	126	15	autocorrelation	autocorrelation	NOUN
ajssms-514	126	16	in	in	ADP
ajssms-514	126	17	models	model	NOUN
ajssms-514	126	18	.	.	PUNCT
ajssms-514	127	1	3.4	3.4	NUM
ajssms-514	127	2	.	.	PUNCT
ajssms-514	127	3	white	white	ADJ
ajssms-514	127	4	test	test	NOUN
ajssms-514	127	5	for	for	ADP
ajssms-514	127	6	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	127	7	table-7	table-7	NUM
ajssms-514	127	8	.	.	PUNCT
ajssms-514	128	1	white	white	ADJ
ajssms-514	128	2	test	test	NOUN
ajssms-514	128	3	results	result	VERB
ajssms-514	128	4	white	white	ADJ
ajssms-514	128	5	test	test	NOUN
ajssms-514	128	6	resulted	result	VERB
ajssms-514	128	7	in	in	ADP
ajssms-514	128	8	the	the	DET
ajssms-514	128	9	rejection	rejection	NOUN
ajssms-514	128	10	of	of	ADP
ajssms-514	128	11	null	null	ADJ
ajssms-514	128	12	hypothesis	hypothesis	NOUN
ajssms-514	128	13	,	,	PUNCT
ajssms-514	128	14	implying	imply	VERB
ajssms-514	128	15	the	the	DET
ajssms-514	128	16	presence	presence	NOUN
ajssms-514	128	17	of	of	ADP
ajssms-514	128	18	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	128	19	in	in	ADP
ajssms-514	128	20	the	the	DET
ajssms-514	128	21	models	model	NOUN
ajssms-514	128	22	.	.	PUNCT
ajssms-514	129	1	3.5	3.5	NUM
ajssms-514	129	2	.	.	PUNCT
ajssms-514	129	3	treatment	treatment	NOUN
ajssms-514	129	4	for	for	ADP
ajssms-514	129	5	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	129	6	table-8	table-8	NUM
ajssms-514	129	7	.	.	PUNCT
ajssms-514	130	1	treatment	treatment	NOUN
ajssms-514	130	2	results	result	NOUN
ajssms-514	130	3	jones	jones	PROPN
ajssms-514	130	4	(	(	PUNCT
ajssms-514	130	5	1991	1991	NUM
ajssms-514	130	6	)	)	PUNCT
ajssms-514	130	7	coefficients	coefficient	VERB
ajssms-514	130	8	p	p	NOUN
ajssms-514	130	9	-	-	PUNCT
ajssms-514	130	10	value	value	NOUN
ajssms-514	130	11	1	1	NUM
ajssms-514	130	12	/	/	SYM
ajssms-514	130	13	ai	ai	PROPN
ajssms-514	130	14	,	,	PUNCT
ajssms-514	130	15	t-1	t-1	PROPN
ajssms-514	130	16	-4966.937	-4966.937	PUNCT
ajssms-514	130	17	0.0098	0.0098	NUM
ajssms-514	130	18	δrevi	δrevi	PROPN
ajssms-514	130	19	,	,	PUNCT
ajssms-514	130	20	t	t	PROPN
ajssms-514	130	21	/	/	SYM
ajssms-514	130	22	ai	ai	PROPN
ajssms-514	130	23	,	,	PUNCT
ajssms-514	130	24	t-1	t-1	PROPN
ajssms-514	130	25	.058324	.058324	ADV
ajssms-514	130	26	0.0000	0.0000	NUM
ajssms-514	130	27	ppei	ppei	NOUN
ajssms-514	130	28	,	,	PUNCT
ajssms-514	130	29	t	t	PROPN
ajssms-514	130	30	/ai	/ai	PROPN
ajssms-514	130	31	,	,	PUNCT
ajssms-514	130	32	t-1	t-1	PROPN
ajssms-514	130	33	.019393	.019393	PROPN
ajssms-514	131	1	0.0865	0.0865	NUM
ajssms-514	131	2	patricia	patricia	PROPN
ajssms-514	131	3	et	et	PROPN
ajssms-514	131	4	al	al	PROPN
ajssms-514	131	5	.	.	PROPN
ajssms-514	131	6	(	(	PUNCT
ajssms-514	131	7	1995	1995	NUM
ajssms-514	131	8	)	)	PUNCT
ajssms-514	131	9	coefficients	coefficient	VERB
ajssms-514	131	10	p	p	NOUN
ajssms-514	131	11	-	-	PUNCT
ajssms-514	131	12	value	value	NOUN
ajssms-514	131	13	1	1	NUM
ajssms-514	131	14	/	/	SYM
ajssms-514	131	15	ai	ai	PROPN
ajssms-514	131	16	,	,	PUNCT
ajssms-514	131	17	t-1	t-1	PROPN
ajssms-514	131	18	-3754.492	-3754.492	PUNCT
ajssms-514	131	19	0.0508	0.0508	NUM
ajssms-514	131	20	δrevi	δrevi	NOUN
ajssms-514	131	21	,	,	PUNCT
ajssms-514	131	22	t	t	PROPN
ajssms-514	131	23	δreci	δreci	PROPN
ajssms-514	131	24	,	,	PUNCT
ajssms-514	131	25	t	t	PROPN
ajssms-514	131	26	)	)	PUNCT
ajssms-514	131	27	/ai	/ai	PROPN
ajssms-514	131	28	,	,	PUNCT
ajssms-514	131	29	t-1	t-1	PROPN
ajssms-514	131	30	1.71e-05	1.71e-05	NUM
ajssms-514	131	31	0.5922	0.5922	NUM
ajssms-514	131	32	ppei	ppei	NOUN
ajssms-514	131	33	,	,	PUNCT
ajssms-514	131	34	t	t	PROPN
ajssms-514	131	35	/ai	/ai	PROPN
ajssms-514	131	36	,	,	PUNCT
ajssms-514	131	37	t-1	t-1	PROPN
ajssms-514	131	38	-.317	-.317	VERB
ajssms-514	131	39	0.1127	0.1127	NUM
ajssms-514	131	40	kothari	kothari	PROPN
ajssms-514	131	41	et	et	PROPN
ajssms-514	131	42	al	al	PROPN
ajssms-514	131	43	.	.	PROPN
ajssms-514	132	1	(	(	PUNCT
ajssms-514	132	2	2005	2005	NUM
ajssms-514	132	3	)	)	PUNCT
ajssms-514	132	4	coefficients	coefficient	VERB
ajssms-514	132	5	p	p	NOUN
ajssms-514	132	6	-	-	PUNCT
ajssms-514	132	7	value	value	NOUN
ajssms-514	132	8	1	1	NUM
ajssms-514	132	9	/	/	SYM
ajssms-514	132	10	ai	ai	NOUN
ajssms-514	132	11	,	,	PUNCT
ajssms-514	132	12	t-1	t-1	PROPN
ajssms-514	132	13	-4756.989	-4756.989	PUNCT
ajssms-514	132	14	0.0118	0.0118	NUM
ajssms-514	132	15	δrevi	δrevi	NOUN
ajssms-514	132	16	,	,	PUNCT
ajssms-514	132	17	t	t	PROPN
ajssms-514	132	18	/	/	SYM
ajssms-514	132	19	ai	ai	PROPN
ajssms-514	132	20	,	,	PUNCT
ajssms-514	132	21	t-1	t-1	PROPN
ajssms-514	132	22	.055435	.055435	PROPN
ajssms-514	133	1	0.0000	0.0000	NUM
ajssms-514	133	2	ppei	ppei	NOUN
ajssms-514	133	3	,	,	PUNCT
ajssms-514	133	4	t	t	PROPN
ajssms-514	133	5	/ai	/ai	PROPN
ajssms-514	133	6	,	,	PUNCT
ajssms-514	133	7	t-1	t-1	PROPN
ajssms-514	133	8	.014489	.014489	VERB
ajssms-514	133	9	0.2711	0.2711	NUM
ajssms-514	133	10	roai	roai	NOUN
ajssms-514	133	11	,	,	PUNCT
ajssms-514	133	12	t	t	PROPN
ajssms-514	133	13	/ai	/ai	PROPN
ajssms-514	133	14	,	,	PUNCT
ajssms-514	133	15	t-1	t-1	PROPN
ajssms-514	133	16	46734.9	46734.9	NUM
ajssms-514	133	17	0.0000	0.0000	NUM
ajssms-514	133	18	source	source	NOUN
ajssms-514	133	19	:	:	PUNCT
ajssms-514	133	20	calculated	calculate	VERB
ajssms-514	133	21	by	by	ADP
ajssms-514	133	22	authors	author	NOUN
ajssms-514	133	23	from	from	ADP
ajssms-514	133	24	eview	eview	PROPN
ajssms-514	133	25	8	8	NUM
ajssms-514	133	26	asian	asian	ADJ
ajssms-514	133	27	journal	journal	NOUN
ajssms-514	133	28	of	of	ADP
ajssms-514	133	29	social	social	ADJ
ajssms-514	133	30	sciences	sciences	PROPN
ajssms-514	133	31	and	and	CCONJ
ajssms-514	133	32	management	management	NOUN
ajssms-514	133	33	studies	study	NOUN
ajssms-514	133	34	,	,	PUNCT
ajssms-514	133	35	2017	2017	NUM
ajssms-514	133	36	,	,	PUNCT
ajssms-514	133	37	4(2	4(2	NUM
ajssms-514	133	38	):	):	PUNCT
ajssms-514	133	39	82	82	NUM
ajssms-514	133	40	-	-	SYM
ajssms-514	133	41	87	87	NUM
ajssms-514	133	42	87	87	NUM
ajssms-514	133	43	through	through	ADP
ajssms-514	133	44	the	the	DET
ajssms-514	133	45	tests	test	NOUN
ajssms-514	133	46	of	of	ADP
ajssms-514	133	47	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	133	48	,	,	PUNCT
ajssms-514	133	49	we	we	PRON
ajssms-514	133	50	can	can	AUX
ajssms-514	133	51	see	see	VERB
ajssms-514	133	52	that	that	DET
ajssms-514	133	53	jones	jones	PROPN
ajssms-514	133	54	(	(	PUNCT
ajssms-514	133	55	1991	1991	NUM
ajssms-514	133	56	)	)	PUNCT
ajssms-514	133	57	and	and	CCONJ
ajssms-514	133	58	modified	modify	VERB
ajssms-514	133	59	jones	jones	PROPN
ajssms-514	133	60	model	model	NOUN
ajssms-514	133	61	by	by	ADP
ajssms-514	133	62	kothari	kothari	PROPN
ajssms-514	133	63	et	et	PROPN
ajssms-514	133	64	al	al	PROPN
ajssms-514	133	65	.	.	PROPN
ajssms-514	134	1	(	(	PUNCT
ajssms-514	134	2	2005	2005	NUM
ajssms-514	134	3	)	)	PUNCT
ajssms-514	134	4	have	have	VERB
ajssms-514	134	5	better	well	ADJ
ajssms-514	134	6	performance	performance	NOUN
ajssms-514	134	7	than	than	ADP
ajssms-514	134	8	the	the	DET
ajssms-514	134	9	modified	modify	VERB
ajssms-514	134	10	jones	jones	PROPN
ajssms-514	134	11	model	model	PROPN
ajssms-514	134	12	by	by	ADP
ajssms-514	134	13	patricia	patricia	PROPN
ajssms-514	134	14	et	et	PROPN
ajssms-514	134	15	al	al	PROPN
ajssms-514	134	16	.	.	PROPN
ajssms-514	135	1	(	(	PUNCT
ajssms-514	135	2	1995	1995	NUM
ajssms-514	135	3	)	)	PUNCT
ajssms-514	135	4	.	.	PUNCT
ajssms-514	136	1	4	4	X
ajssms-514	136	2	.	.	X
ajssms-514	136	3	discussion	discussion	NOUN
ajssms-514	136	4	the	the	DET
ajssms-514	136	5	three	three	NUM
ajssms-514	136	6	models	model	NOUN
ajssms-514	136	7	have	have	VERB
ajssms-514	136	8	closely	closely	ADV
ajssms-514	136	9	the	the	DET
ajssms-514	136	10	same	same	ADJ
ajssms-514	136	11	the	the	DET
ajssms-514	136	12	adjusted	adjusted	ADJ
ajssms-514	136	13	r2	r2	NOUN
ajssms-514	136	14	.	.	PUNCT
ajssms-514	137	1	however	however	ADV
ajssms-514	137	2	,	,	PUNCT
ajssms-514	137	3	jones	jones	PROPN
ajssms-514	137	4	(	(	PUNCT
ajssms-514	137	5	1991	1991	NUM
ajssms-514	137	6	)	)	PUNCT
ajssms-514	137	7	and	and	CCONJ
ajssms-514	137	8	modified	modify	VERB
ajssms-514	137	9	jones	jones	NOUN
ajssms-514	137	10	by	by	ADP
ajssms-514	137	11	kothari	kothari	PROPN
ajssms-514	137	12	et	et	PROPN
ajssms-514	137	13	al	al	PROPN
ajssms-514	137	14	.	.	PROPN
ajssms-514	138	1	(	(	PUNCT
ajssms-514	138	2	2005	2005	NUM
ajssms-514	138	3	)	)	PUNCT
ajssms-514	138	4	outperform	outperform	VERB
ajssms-514	138	5	the	the	DET
ajssms-514	138	6	modified	modify	VERB
ajssms-514	138	7	jones	jones	PROPN
ajssms-514	138	8	model	model	PROPN
ajssms-514	138	9	by	by	ADP
ajssms-514	138	10	patricia	patricia	PROPN
ajssms-514	138	11	et	et	PROPN
ajssms-514	138	12	al	al	PROPN
ajssms-514	138	13	.	.	PROPN
ajssms-514	139	1	(	(	PUNCT
ajssms-514	139	2	1995	1995	NUM
ajssms-514	139	3	)	)	PUNCT
ajssms-514	139	4	.	.	PUNCT
ajssms-514	140	1	firm	firm	ADJ
ajssms-514	140	2	manager	manager	NOUN
ajssms-514	140	3	makes	make	VERB
ajssms-514	140	4	the	the	DET
ajssms-514	140	5	decision	decision	NOUN
ajssms-514	140	6	to	to	PART
ajssms-514	140	7	manage	manage	VERB
ajssms-514	140	8	not	not	PART
ajssms-514	140	9	only	only	ADV
ajssms-514	140	10	sale	sale	NOUN
ajssms-514	140	11	revenues	revenue	NOUN
ajssms-514	140	12	but	but	CCONJ
ajssms-514	140	13	also	also	ADV
ajssms-514	140	14	costs	cost	VERB
ajssms-514	140	15	and	and	CCONJ
ajssms-514	140	16	expenses	expense	NOUN
ajssms-514	140	17	in	in	ADP
ajssms-514	140	18	the	the	DET
ajssms-514	140	19	financial	financial	ADJ
ajssms-514	140	20	reporting	reporting	NOUN
ajssms-514	140	21	.	.	PUNCT
ajssms-514	141	1	for	for	ADP
ajssms-514	141	2	that	that	DET
ajssms-514	141	3	reasons	reason	NOUN
ajssms-514	141	4	,	,	PUNCT
ajssms-514	141	5	if	if	SCONJ
ajssms-514	141	6	we	we	PRON
ajssms-514	141	7	do	do	AUX
ajssms-514	141	8	not	not	PART
ajssms-514	141	9	include	include	VERB
ajssms-514	141	10	costs	cost	NOUN
ajssms-514	141	11	and	and	CCONJ
ajssms-514	141	12	expenses	expense	NOUN
ajssms-514	141	13	,	,	PUNCT
ajssms-514	141	14	it	it	PRON
ajssms-514	141	15	might	might	AUX
ajssms-514	141	16	not	not	PART
ajssms-514	141	17	fully	fully	ADV
ajssms-514	141	18	represent	represent	VERB
ajssms-514	141	19	the	the	DET
ajssms-514	141	20	characteristics	characteristic	NOUN
ajssms-514	141	21	of	of	ADP
ajssms-514	141	22	current	current	ADJ
ajssms-514	141	23	accrual	accrual	ADJ
ajssms-514	141	24	.	.	PUNCT
ajssms-514	142	1	the	the	DET
ajssms-514	142	2	poor	poor	ADJ
ajssms-514	142	3	explanatory	explanatory	ADJ
ajssms-514	142	4	power	power	NOUN
ajssms-514	142	5	of	of	ADP
ajssms-514	142	6	model	model	NOUN
ajssms-514	142	7	may	may	AUX
ajssms-514	142	8	be	be	AUX
ajssms-514	142	9	resulted	result	VERB
ajssms-514	142	10	from	from	ADP
ajssms-514	142	11	not	not	PART
ajssms-514	142	12	including	include	VERB
ajssms-514	142	13	expenses	expense	NOUN
ajssms-514	142	14	.	.	PUNCT
ajssms-514	143	1	due	due	ADP
ajssms-514	143	2	of	of	ADP
ajssms-514	143	3	this	this	DET
ajssms-514	143	4	reason	reason	NOUN
ajssms-514	143	5	,	,	PUNCT
ajssms-514	143	6	we	we	PRON
ajssms-514	143	7	might	might	AUX
ajssms-514	143	8	recognize	recognize	VERB
ajssms-514	143	9	that	that	SCONJ
ajssms-514	143	10	the	the	DET
ajssms-514	143	11	relationship	relationship	NOUN
ajssms-514	143	12	between	between	ADP
ajssms-514	143	13	total	total	ADJ
ajssms-514	143	14	accruals	accrual	NOUN
ajssms-514	143	15	and	and	CCONJ
ajssms-514	143	16	current	current	ADJ
ajssms-514	143	17	accruals	accrual	NOUN
ajssms-514	143	18	is	be	AUX
ajssms-514	143	19	imbalanced	imbalanced	ADJ
ajssms-514	143	20	because	because	SCONJ
ajssms-514	143	21	the	the	DET
ajssms-514	143	22	models	model	NOUN
ajssms-514	143	23	can	can	AUX
ajssms-514	143	24	not	not	PART
ajssms-514	143	25	present	present	VERB
ajssms-514	143	26	a	a	DET
ajssms-514	143	27	suitable	suitable	ADJ
ajssms-514	143	28	and	and	CCONJ
ajssms-514	143	29	applicable	applicable	ADJ
ajssms-514	143	30	explanation	explanation	NOUN
ajssms-514	143	31	for	for	ADP
ajssms-514	143	32	the	the	DET
ajssms-514	143	33	relationship	relationship	NOUN
ajssms-514	143	34	.	.	PUNCT
ajssms-514	144	1	in	in	ADP
ajssms-514	144	2	short	short	ADJ
ajssms-514	144	3	,	,	PUNCT
ajssms-514	144	4	managers	manager	NOUN
ajssms-514	144	5	are	be	AUX
ajssms-514	144	6	able	able	ADJ
ajssms-514	144	7	to	to	PART
ajssms-514	144	8	select	select	VERB
ajssms-514	144	9	between	between	ADP
ajssms-514	144	10	account	account	NOUN
ajssms-514	144	11	receivable	receivable	ADJ
ajssms-514	144	12	and	and	CCONJ
ajssms-514	144	13	account	account	NOUN
ajssms-514	144	14	payable	payable	ADJ
ajssms-514	144	15	to	to	PART
ajssms-514	144	16	manage	manage	VERB
ajssms-514	144	17	earnings	earning	NOUN
ajssms-514	144	18	.	.	PUNCT
ajssms-514	145	1	using	use	VERB
ajssms-514	145	2	ppe	ppe	NOUN
ajssms-514	145	3	as	as	ADP
ajssms-514	145	4	a	a	DET
ajssms-514	145	5	proxy	proxy	NOUN
ajssms-514	145	6	for	for	ADP
ajssms-514	145	7	noncurrent	noncurrent	NOUN
ajssms-514	145	8	accruals	accrual	NOUN
ajssms-514	145	9	is	be	AUX
ajssms-514	145	10	relatively	relatively	ADV
ajssms-514	145	11	appropriate	appropriate	ADJ
ajssms-514	145	12	,	,	PUNCT
ajssms-514	145	13	but	but	CCONJ
ajssms-514	145	14	ppe	ppe	PROPN
ajssms-514	145	15	may	may	AUX
ajssms-514	145	16	not	not	PART
ajssms-514	145	17	be	be	AUX
ajssms-514	145	18	effective	effective	ADJ
ajssms-514	145	19	enough	enough	ADV
ajssms-514	145	20	to	to	PART
ajssms-514	145	21	represent	represent	VERB
ajssms-514	145	22	the	the	DET
ajssms-514	145	23	real	real	ADJ
ajssms-514	145	24	characteristics	characteristic	NOUN
ajssms-514	145	25	of	of	ADP
ajssms-514	145	26	noncurrent	noncurrent	NOUN
ajssms-514	145	27	accruals	accrual	NOUN
ajssms-514	145	28	.	.	PUNCT
ajssms-514	146	1	the	the	DET
ajssms-514	146	2	component	component	NOUN
ajssms-514	146	3	that	that	PRON
ajssms-514	146	4	should	should	AUX
ajssms-514	146	5	have	have	AUX
ajssms-514	146	6	been	be	AUX
ajssms-514	146	7	acknowledged	acknowledge	VERB
ajssms-514	146	8	is	be	AUX
ajssms-514	146	9	intangible	intangible	ADJ
ajssms-514	146	10	assets	asset	NOUN
ajssms-514	146	11	because	because	SCONJ
ajssms-514	146	12	general	general	ADJ
ajssms-514	146	13	accepted	accept	VERB
ajssms-514	146	14	accounting	accounting	NOUN
ajssms-514	146	15	principle	principle	NOUN
ajssms-514	146	16	rules	rule	NOUN
ajssms-514	146	17	stated	state	VERB
ajssms-514	146	18	that	that	SCONJ
ajssms-514	146	19	intangible	intangible	ADJ
ajssms-514	146	20	asset	asset	NOUN
ajssms-514	146	21	investments	investment	NOUN
ajssms-514	146	22	be	be	AUX
ajssms-514	146	23	recorded	record	VERB
ajssms-514	146	24	as	as	ADP
ajssms-514	146	25	expenses	expense	NOUN
ajssms-514	146	26	in	in	ADP
ajssms-514	146	27	the	the	DET
ajssms-514	146	28	period	period	NOUN
ajssms-514	146	29	they	they	PRON
ajssms-514	146	30	have	have	AUX
ajssms-514	146	31	occurred	occur	VERB
ajssms-514	146	32	(	(	PUNCT
ajssms-514	146	33	international	international	ADJ
ajssms-514	146	34	accounting	accounting	NOUN
ajssms-514	146	35	standards	standard	NOUN
ajssms-514	146	36	boards	board	NOUN
ajssms-514	146	37	,	,	PUNCT
ajssms-514	146	38	2010	2010	NUM
ajssms-514	146	39	)	)	PUNCT
ajssms-514	146	40	.	.	PUNCT
ajssms-514	147	1	for	for	ADP
ajssms-514	147	2	that	that	DET
ajssms-514	147	3	reason	reason	NOUN
ajssms-514	147	4	,	,	PUNCT
ajssms-514	147	5	the	the	DET
ajssms-514	147	6	model	model	NOUN
ajssms-514	147	7	must	must	AUX
ajssms-514	147	8	include	include	VERB
ajssms-514	147	9	additional	additional	ADJ
ajssms-514	147	10	proxy	proxy	NOUN
ajssms-514	147	11	to	to	PART
ajssms-514	147	12	represent	represent	VERB
ajssms-514	147	13	the	the	DET
ajssms-514	147	14	intangible	intangible	ADJ
ajssms-514	147	15	assets	asset	NOUN
ajssms-514	147	16	.	.	PUNCT
ajssms-514	148	1	5	5	X
ajssms-514	148	2	.	.	X
ajssms-514	148	3	conclusion	conclusion	NOUN
ajssms-514	148	4	this	this	DET
ajssms-514	148	5	study	study	NOUN
ajssms-514	148	6	provided	provide	VERB
ajssms-514	148	7	the	the	DET
ajssms-514	148	8	understanding	understanding	NOUN
ajssms-514	148	9	on	on	ADP
ajssms-514	148	10	how	how	SCONJ
ajssms-514	148	11	firms	firm	NOUN
ajssms-514	148	12	manipulate	manipulate	VERB
ajssms-514	148	13	actual	actual	ADJ
ajssms-514	148	14	earning	earn	VERB
ajssms-514	148	15	revealing	reveal	VERB
ajssms-514	148	16	earning	earn	VERB
ajssms-514	148	17	management	management	NOUN
ajssms-514	148	18	in	in	ADP
ajssms-514	148	19	vietnamese	vietnamese	ADJ
ajssms-514	148	20	firms	firm	NOUN
ajssms-514	148	21	.	.	PUNCT
ajssms-514	149	1	the	the	DET
ajssms-514	149	2	study	study	NOUN
ajssms-514	149	3	also	also	ADV
ajssms-514	149	4	analyzed	analyze	VERB
ajssms-514	149	5	the	the	DET
ajssms-514	149	6	effectiveness	effectiveness	NOUN
ajssms-514	149	7	of	of	ADP
ajssms-514	149	8	the	the	DET
ajssms-514	149	9	three	three	NUM
ajssms-514	149	10	most	most	ADV
ajssms-514	149	11	well	well	ADV
ajssms-514	149	12	-	-	PUNCT
ajssms-514	149	13	known	know	VERB
ajssms-514	149	14	models	model	NOUN
ajssms-514	149	15	,	,	PUNCT
ajssms-514	149	16	and	and	CCONJ
ajssms-514	149	17	to	to	PART
ajssms-514	149	18	examine	examine	VERB
ajssms-514	149	19	how	how	SCONJ
ajssms-514	149	20	fit	fit	ADJ
ajssms-514	149	21	of	of	ADP
ajssms-514	149	22	those	those	DET
ajssms-514	149	23	models	model	NOUN
ajssms-514	149	24	in	in	ADP
ajssms-514	149	25	the	the	DET
ajssms-514	149	26	context	context	NOUN
ajssms-514	149	27	of	of	ADP
ajssms-514	149	28	vietnam	vietnam	PROPN
ajssms-514	149	29	.	.	PUNCT
ajssms-514	150	1	the	the	DET
ajssms-514	150	2	research	research	NOUN
ajssms-514	150	3	’s	’s	PART
ajssms-514	150	4	result	result	NOUN
ajssms-514	150	5	demonstrated	demonstrate	VERB
ajssms-514	150	6	that	that	SCONJ
ajssms-514	150	7	jones	jones	PROPN
ajssms-514	150	8	model	model	PROPN
ajssms-514	150	9	is	be	AUX
ajssms-514	150	10	shown	show	VERB
ajssms-514	150	11	as	as	ADP
ajssms-514	150	12	better	well	ADJ
ajssms-514	150	13	measurement	measurement	NOUN
ajssms-514	150	14	in	in	ADP
ajssms-514	150	15	case	case	NOUN
ajssms-514	150	16	of	of	ADP
ajssms-514	150	17	effectiveness	effectiveness	NOUN
ajssms-514	150	18	and	and	CCONJ
ajssms-514	150	19	explanatory	explanatory	ADJ
ajssms-514	150	20	power	power	NOUN
ajssms-514	150	21	of	of	ADP
ajssms-514	150	22	selected	select	VERB
ajssms-514	150	23	proxies	proxy	NOUN
ajssms-514	150	24	to	to	PART
ajssms-514	150	25	detect	detect	VERB
ajssms-514	150	26	the	the	DET
ajssms-514	150	27	act	act	NOUN
ajssms-514	150	28	of	of	ADP
ajssms-514	150	29	manipulating	manipulate	VERB
ajssms-514	150	30	earning	earn	VERB
ajssms-514	150	31	.	.	PUNCT
ajssms-514	151	1	however	however	ADV
ajssms-514	151	2	,	,	PUNCT
ajssms-514	151	3	the	the	DET
ajssms-514	151	4	outcome	outcome	NOUN
ajssms-514	151	5	would	would	AUX
ajssms-514	151	6	be	be	AUX
ajssms-514	151	7	more	more	ADV
ajssms-514	151	8	accurate	accurate	ADJ
ajssms-514	151	9	if	if	SCONJ
ajssms-514	151	10	the	the	DET
ajssms-514	151	11	intangible	intangible	ADJ
ajssms-514	151	12	asset	asset	NOUN
ajssms-514	151	13	variable	variable	NOUN
ajssms-514	151	14	was	be	AUX
ajssms-514	151	15	added	add	VERB
ajssms-514	151	16	to	to	PART
ajssms-514	151	17	develop	develop	VERB
ajssms-514	151	18	a	a	DET
ajssms-514	151	19	new	new	ADJ
ajssms-514	151	20	model	model	NOUN
ajssms-514	151	21	.	.	PUNCT
ajssms-514	152	1	identifying	identify	VERB
ajssms-514	152	2	the	the	DET
ajssms-514	152	3	act	act	NOUN
ajssms-514	152	4	of	of	ADP
ajssms-514	152	5	earning	earn	VERB
ajssms-514	152	6	management	management	NOUN
ajssms-514	152	7	is	be	AUX
ajssms-514	152	8	useful	useful	ADJ
ajssms-514	152	9	for	for	SCONJ
ajssms-514	152	10	not	not	PART
ajssms-514	152	11	only	only	ADV
ajssms-514	152	12	investors	investor	NOUN
ajssms-514	152	13	but	but	CCONJ
ajssms-514	152	14	also	also	ADV
ajssms-514	152	15	financial	financial	ADJ
ajssms-514	152	16	analysts	analyst	NOUN
ajssms-514	152	17	to	to	PART
ajssms-514	152	18	have	have	VERB
ajssms-514	152	19	a	a	DET
ajssms-514	152	20	deep	deep	ADJ
ajssms-514	152	21	understanding	understanding	NOUN
ajssms-514	152	22	about	about	ADP
ajssms-514	152	23	the	the	DET
ajssms-514	152	24	characteristics	characteristic	NOUN
ajssms-514	152	25	of	of	ADP
ajssms-514	152	26	emerging	emerge	VERB
ajssms-514	152	27	stock	stock	NOUN
ajssms-514	152	28	market	market	NOUN
ajssms-514	152	29	like	like	ADP
ajssms-514	152	30	vietnam	vietnam	NOUN
ajssms-514	152	31	market	market	NOUN
ajssms-514	152	32	,	,	PUNCT
ajssms-514	152	33	thus	thus	ADV
ajssms-514	152	34	there	there	PRON
ajssms-514	152	35	will	will	AUX
ajssms-514	152	36	be	be	AUX
ajssms-514	152	37	more	more	ADV
ajssms-514	152	38	accurate	accurate	ADJ
ajssms-514	152	39	and	and	CCONJ
ajssms-514	152	40	efficient	efficient	ADJ
ajssms-514	152	41	in	in	ADP
ajssms-514	152	42	making	make	VERB
ajssms-514	152	43	investment	investment	NOUN
ajssms-514	152	44	decisions	decision	NOUN
ajssms-514	152	45	.	.	PUNCT
ajssms-514	153	1	in	in	ADP
ajssms-514	153	2	turn	turn	NOUN
ajssms-514	153	3	,	,	PUNCT
ajssms-514	153	4	the	the	DET
ajssms-514	153	5	operating	operate	VERB
ajssms-514	153	6	performance	performance	NOUN
ajssms-514	153	7	of	of	ADP
ajssms-514	153	8	companies	company	NOUN
ajssms-514	153	9	may	may	AUX
ajssms-514	153	10	be	be	AUX
ajssms-514	153	11	dramatically	dramatically	ADV
ajssms-514	153	12	improved	improve	VERB
ajssms-514	153	13	.	.	PUNCT
ajssms-514	154	1	references	reference	NOUN
ajssms-514	154	2	bhojraj	bhojraj	PROPN
ajssms-514	154	3	,	,	PUNCT
ajssms-514	154	4	s.	s.	PROPN
ajssms-514	154	5	,	,	PUNCT
ajssms-514	154	6	p.	p.	PROPN
ajssms-514	154	7	hribar	hribar	PROPN
ajssms-514	154	8	,	,	PUNCT
ajssms-514	154	9	m.	m.	NOUN
ajssms-514	154	10	picconi	picconi	NOUN
ajssms-514	154	11	and	and	CCONJ
ajssms-514	154	12	j.	j.	PROPN
ajssms-514	154	13	mcinnis	mcinnis	PROPN
ajssms-514	154	14	,	,	PUNCT
ajssms-514	154	15	2009	2009	NUM
ajssms-514	154	16	.	.	PUNCT
ajssms-514	155	1	making	make	VERB
ajssms-514	155	2	sense	sense	NOUN
ajssms-514	155	3	of	of	ADP
ajssms-514	155	4	cents	cent	NOUN
ajssms-514	155	5	:	:	PUNCT
ajssms-514	155	6	an	an	DET
ajssms-514	155	7	examination	examination	NOUN
ajssms-514	155	8	of	of	ADP
ajssms-514	155	9	firms	firm	NOUN
ajssms-514	155	10	that	that	PRON
ajssms-514	155	11	marginally	marginally	ADV
ajssms-514	155	12	miss	miss	VERB
ajssms-514	155	13	or	or	CCONJ
ajssms-514	155	14	beat	beat	VERB
ajssms-514	155	15	analyst	analyst	NOUN
ajssms-514	155	16	forecasts	forecast	NOUN
ajssms-514	155	17	.	.	PUNCT
ajssms-514	156	1	journal	journal	PROPN
ajssms-514	156	2	of	of	ADP
ajssms-514	156	3	finance	finance	NOUN
ajssms-514	156	4	,	,	PUNCT
ajssms-514	156	5	64(5	64(5	PROPN
ajssms-514	156	6	):	):	PUNCT
ajssms-514	156	7	2361	2361	NUM
ajssms-514	156	8	-	-	SYM
ajssms-514	156	9	2388	2388	NUM
ajssms-514	156	10	.	.	PUNCT
ajssms-514	157	1	view	view	NOUN
ajssms-514	157	2	at	at	ADP
ajssms-514	157	3	google	google	PROPN
ajssms-514	157	4	scholar	scholar	NOUN
ajssms-514	157	5	|	|	ADV
ajssms-514	157	6	view	view	NOUN
ajssms-514	157	7	at	at	ADP
ajssms-514	157	8	publisher	publisher	NOUN
ajssms-514	157	9	burns	burn	NOUN
ajssms-514	157	10	,	,	PUNCT
ajssms-514	157	11	w.j.j	w.j.j	NOUN
ajssms-514	157	12	.	.	PUNCT
ajssms-514	157	13	and	and	CCONJ
ajssms-514	157	14	k.a	k.a	PROPN
ajssms-514	157	15	.	.	PROPN
ajssms-514	157	16	merchant	merchant	PROPN
ajssms-514	157	17	,	,	PUNCT
ajssms-514	157	18	1990	1990	NUM
ajssms-514	157	19	.	.	PUNCT
ajssms-514	158	1	the	the	DET
ajssms-514	158	2	dangerous	dangerous	ADJ
ajssms-514	158	3	morality	morality	NOUN
ajssms-514	158	4	of	of	ADP
ajssms-514	158	5	managing	manage	VERB
ajssms-514	158	6	earnings	earning	NOUN
ajssms-514	158	7	.	.	PUNCT
ajssms-514	159	1	management	management	NOUN
ajssms-514	159	2	accounting	accounting	NOUN
ajssms-514	159	3	,	,	PUNCT
ajssms-514	159	4	72(2	72(2	NUM
ajssms-514	159	5	):	):	PUNCT
ajssms-514	159	6	22	22	NUM
ajssms-514	159	7	-	-	SYM
ajssms-514	159	8	25	25	NUM
ajssms-514	159	9	.	.	PUNCT
ajssms-514	160	1	view	view	NOUN
ajssms-514	160	2	at	at	ADP
ajssms-514	160	3	google	google	PROPN
ajssms-514	160	4	scholar	scholar	NOUN
ajssms-514	160	5	deangelo	deangelo	PROPN
ajssms-514	160	6	,	,	PUNCT
ajssms-514	160	7	h.	h.	PROPN
ajssms-514	160	8	,	,	PUNCT
ajssms-514	160	9	l.	l.	PROPN
ajssms-514	160	10	deangelo	deangelo	PROPN
ajssms-514	160	11	and	and	CCONJ
ajssms-514	160	12	d.j	d.j	PROPN
ajssms-514	160	13	.	.	PROPN
ajssms-514	160	14	skinner	skinner	PROPN
ajssms-514	160	15	,	,	PUNCT
ajssms-514	160	16	1994	1994	NUM
ajssms-514	160	17	.	.	PUNCT
ajssms-514	161	1	accounting	accounting	NOUN
ajssms-514	161	2	choice	choice	NOUN
ajssms-514	161	3	in	in	ADP
ajssms-514	161	4	troubled	troubled	ADJ
ajssms-514	161	5	companies	company	NOUN
ajssms-514	161	6	.	.	PUNCT
ajssms-514	162	1	journal	journal	NOUN
ajssms-514	162	2	of	of	ADP
ajssms-514	162	3	accounting	accounting	NOUN
ajssms-514	162	4	and	and	CCONJ
ajssms-514	162	5	economics	economic	NOUN
ajssms-514	162	6	,	,	PUNCT
ajssms-514	162	7	17(1	17(1	NUM
ajssms-514	162	8	):	):	PUNCT
ajssms-514	162	9	113143	113143	NUM
ajssms-514	162	10	.	.	PUNCT
ajssms-514	163	1	view	view	NOUN
ajssms-514	163	2	at	at	ADP
ajssms-514	163	3	google	google	PROPN
ajssms-514	163	4	scholar	scholar	NOUN
ajssms-514	163	5	|	|	ADV
ajssms-514	163	6	view	view	NOUN
ajssms-514	163	7	at	at	ADP
ajssms-514	163	8	publisher	publisher	NOUN
ajssms-514	163	9	deangelo	deangelo	PROPN
ajssms-514	163	10	,	,	PUNCT
ajssms-514	163	11	l.e	l.e	PROPN
ajssms-514	163	12	.	.	PROPN
ajssms-514	163	13	,	,	PUNCT
ajssms-514	163	14	1986	1986	NUM
ajssms-514	163	15	.	.	PUNCT
ajssms-514	164	1	accounting	accounting	NOUN
ajssms-514	164	2	numbers	number	NOUN
ajssms-514	164	3	as	as	ADP
ajssms-514	164	4	market	market	NOUN
ajssms-514	164	5	valuation	valuation	NOUN
ajssms-514	164	6	substitutes	substitute	NOUN
ajssms-514	164	7	:	:	PUNCT
ajssms-514	164	8	a	a	DET
ajssms-514	164	9	study	study	NOUN
ajssms-514	164	10	of	of	ADP
ajssms-514	164	11	management	management	NOUN
ajssms-514	164	12	buyouts	buyout	NOUN
ajssms-514	164	13	of	of	ADP
ajssms-514	164	14	public	public	ADJ
ajssms-514	164	15	stockholders	stockholder	NOUN
ajssms-514	164	16	.	.	PUNCT
ajssms-514	165	1	accounting	accounting	NOUN
ajssms-514	165	2	review	review	PROPN
ajssms-514	165	3	,	,	PUNCT
ajssms-514	165	4	61(3	61(3	NUM
ajssms-514	165	5	):	):	PUNCT
ajssms-514	165	6	400	400	NUM
ajssms-514	165	7	-	-	SYM
ajssms-514	165	8	420	420	NUM
ajssms-514	165	9	.	.	PUNCT
ajssms-514	166	1	view	view	NOUN
ajssms-514	166	2	at	at	ADP
ajssms-514	166	3	google	google	PROPN
ajssms-514	166	4	scholar	scholar	NOUN
ajssms-514	166	5	dechow	dechow	ADJ
ajssms-514	166	6	,	,	PUNCT
ajssms-514	166	7	p.m.	p.m.	NOUN
ajssms-514	166	8	,	,	PUNCT
ajssms-514	166	9	r.g	r.g	PROPN
ajssms-514	166	10	.	.	PROPN
ajssms-514	166	11	sloan	sloan	PROPN
ajssms-514	166	12	and	and	CCONJ
ajssms-514	166	13	a.p	a.p	PROPN
ajssms-514	166	14	.	.	PROPN
ajssms-514	166	15	sweeney	sweeney	PROPN
ajssms-514	166	16	,	,	PUNCT
ajssms-514	166	17	1995	1995	NUM
ajssms-514	166	18	.	.	PUNCT
ajssms-514	167	1	detecting	detect	VERB
ajssms-514	167	2	earnings	earning	NOUN
ajssms-514	167	3	management	management	NOUN
ajssms-514	167	4	.	.	PUNCT
ajssms-514	168	1	accounting	accounting	NOUN
ajssms-514	168	2	review	review	PROPN
ajssms-514	168	3	,	,	PUNCT
ajssms-514	168	4	70(2	70(2	NUM
ajssms-514	168	5	):	):	PUNCT
ajssms-514	168	6	193	193	NUM
ajssms-514	168	7	-	-	SYM
ajssms-514	168	8	225	225	NUM
ajssms-514	168	9	.	.	PUNCT
ajssms-514	169	1	view	view	NOUN
ajssms-514	169	2	at	at	ADP
ajssms-514	169	3	google	google	PROPN
ajssms-514	169	4	scholar	scholar	NOUN
ajssms-514	169	5	grant	grant	NOUN
ajssms-514	169	6	,	,	PUNCT
ajssms-514	169	7	c.t	c.t	PROPN
ajssms-514	169	8	.	.	PROPN
ajssms-514	169	9	,	,	PUNCT
ajssms-514	169	10	c.m.j	c.m.j	PROPN
ajssms-514	169	11	.	.	PUNCT
ajssms-514	169	12	depree	depree	PROPN
ajssms-514	170	1	and	and	CCONJ
ajssms-514	170	2	g.h	g.h	PROPN
ajssms-514	170	3	.	.	PROPN
ajssms-514	170	4	grant	grant	PROPN
ajssms-514	170	5	,	,	PUNCT
ajssms-514	170	6	2000	2000	NUM
ajssms-514	170	7	.	.	PUNCT
ajssms-514	171	1	earnings	earning	NOUN
ajssms-514	171	2	management	management	NOUN
ajssms-514	171	3	and	and	CCONJ
ajssms-514	171	4	the	the	DET
ajssms-514	171	5	abuse	abuse	NOUN
ajssms-514	171	6	of	of	ADP
ajssms-514	171	7	materiality	materiality	NOUN
ajssms-514	171	8	.	.	PUNCT
ajssms-514	172	1	journal	journal	PROPN
ajssms-514	172	2	of	of	ADP
ajssms-514	172	3	accountancy	accountancy	NOUN
ajssms-514	172	4	,	,	PUNCT
ajssms-514	172	5	190(3	190(3	NUM
ajssms-514	172	6	):	):	PUNCT
ajssms-514	172	7	4144	4144	NUM
ajssms-514	172	8	.	.	PUNCT
ajssms-514	173	1	view	view	NOUN
ajssms-514	173	2	at	at	ADP
ajssms-514	173	3	google	google	PROPN
ajssms-514	173	4	scholar	scholar	PROPN
ajssms-514	173	5	healy	healy	PROPN
ajssms-514	173	6	,	,	PUNCT
ajssms-514	173	7	p.m.	p.m.	NOUN
ajssms-514	173	8	,	,	PUNCT
ajssms-514	173	9	1985	1985	NUM
ajssms-514	173	10	.	.	PUNCT
ajssms-514	174	1	the	the	DET
ajssms-514	174	2	effect	effect	NOUN
ajssms-514	174	3	of	of	ADP
ajssms-514	174	4	bonus	bonus	NOUN
ajssms-514	174	5	schemes	scheme	NOUN
ajssms-514	174	6	on	on	ADP
ajssms-514	174	7	accounting	accounting	NOUN
ajssms-514	174	8	decisions	decision	NOUN
ajssms-514	174	9	.	.	PUNCT
ajssms-514	175	1	journal	journal	NOUN
ajssms-514	175	2	of	of	ADP
ajssms-514	175	3	accounting	accounting	NOUN
ajssms-514	175	4	and	and	CCONJ
ajssms-514	175	5	economics	economic	NOUN
ajssms-514	175	6	,	,	PUNCT
ajssms-514	175	7	7(1	7(1	NUM
ajssms-514	175	8	-	-	SYM
ajssms-514	175	9	3	3	NUM
ajssms-514	175	10	):	):	PUNCT
ajssms-514	175	11	85	85	NUM
ajssms-514	175	12	-	-	SYM
ajssms-514	175	13	107	107	NUM
ajssms-514	175	14	.	.	PUNCT
ajssms-514	176	1	view	view	NOUN
ajssms-514	176	2	at	at	ADP
ajssms-514	176	3	google	google	PROPN
ajssms-514	176	4	scholar	scholar	NOUN
ajssms-514	176	5	|	|	ADV
ajssms-514	176	6	view	view	NOUN
ajssms-514	176	7	at	at	ADP
ajssms-514	176	8	publisher	publisher	PROPN
ajssms-514	176	9	healy	healy	PROPN
ajssms-514	176	10	,	,	PUNCT
ajssms-514	176	11	p.m.	p.m.	NOUN
ajssms-514	176	12	and	and	CCONJ
ajssms-514	176	13	j.m	j.m	PROPN
ajssms-514	176	14	.	.	PROPN
ajssms-514	176	15	wahlen	wahlen	PROPN
ajssms-514	176	16	,	,	PUNCT
ajssms-514	176	17	1999	1999	NUM
ajssms-514	176	18	.	.	PUNCT
ajssms-514	177	1	a	a	DET
ajssms-514	177	2	review	review	NOUN
ajssms-514	177	3	of	of	ADP
ajssms-514	177	4	the	the	DET
ajssms-514	177	5	earnings	earning	NOUN
ajssms-514	177	6	management	management	NOUN
ajssms-514	177	7	literature	literature	NOUN
ajssms-514	177	8	and	and	CCONJ
ajssms-514	177	9	its	its	PRON
ajssms-514	177	10	implications	implication	NOUN
ajssms-514	177	11	for	for	ADP
ajssms-514	177	12	standard	standard	ADJ
ajssms-514	177	13	setting	setting	NOUN
ajssms-514	177	14	.	.	PUNCT
ajssms-514	178	1	accounting	accounting	NOUN
ajssms-514	178	2	horizons	horizon	NOUN
ajssms-514	178	3	,	,	PUNCT
ajssms-514	178	4	13(4	13(4	NUM
ajssms-514	178	5	):	):	PUNCT
ajssms-514	178	6	365	365	NUM
ajssms-514	178	7	-	-	SYM
ajssms-514	178	8	383	383	NUM
ajssms-514	178	9	.	.	PUNCT
ajssms-514	179	1	view	view	NOUN
ajssms-514	179	2	at	at	ADP
ajssms-514	179	3	google	google	PROPN
ajssms-514	179	4	scholar	scholar	NOUN
ajssms-514	179	5	|	|	ADV
ajssms-514	179	6	view	view	NOUN
ajssms-514	179	7	at	at	ADP
ajssms-514	179	8	publisher	publisher	NOUN
ajssms-514	179	9	international	international	ADJ
ajssms-514	179	10	accounting	accounting	NOUN
ajssms-514	179	11	standards	standard	NOUN
ajssms-514	179	12	boards	board	NOUN
ajssms-514	179	13	,	,	PUNCT
ajssms-514	179	14	2010	2010	NUM
ajssms-514	179	15	.	.	PUNCT
ajssms-514	180	1	conceptual	conceptual	ADJ
ajssms-514	180	2	framework	framework	NOUN
ajssms-514	180	3	for	for	ADP
ajssms-514	180	4	financial	financial	ADJ
ajssms-514	180	5	reporting	reporting	NOUN
ajssms-514	180	6	.	.	PUNCT
ajssms-514	181	1	london	london	PROPN
ajssms-514	181	2	:	:	PUNCT
ajssms-514	181	3	international	international	ADJ
ajssms-514	181	4	accounting	accounting	NOUN
ajssms-514	181	5	standards	standard	NOUN
ajssms-514	181	6	board	board	NOUN
ajssms-514	181	7	(	(	PUNCT
ajssms-514	181	8	iasb	iasb	PROPN
ajssms-514	181	9	)	)	PUNCT
ajssms-514	181	10	,	,	PUNCT
ajssms-514	181	11	2010	2010	NUM
ajssms-514	181	12	.	.	PUNCT
ajssms-514	182	1	retrieved	retrieve	VERB
ajssms-514	182	2	from	from	ADP
ajssms-514	182	3	http://www.ifrs.org/news/press-releases/documents/conceptualfw2010vb.pdf	http://www.ifrs.org/news/press-releases/documents/conceptualfw2010vb.pdf	NOUN
ajssms-514	182	4	.	.	PUNCT
ajssms-514	183	1	jones	jones	PROPN
ajssms-514	183	2	,	,	PUNCT
ajssms-514	183	3	j.j	j.j	PROPN
ajssms-514	183	4	.	.	PROPN
ajssms-514	183	5	,	,	PUNCT
ajssms-514	183	6	1991	1991	NUM
ajssms-514	183	7	.	.	PUNCT
ajssms-514	184	1	earnings	earning	NOUN
ajssms-514	184	2	management	management	NOUN
ajssms-514	184	3	during	during	ADP
ajssms-514	184	4	import	import	NOUN
ajssms-514	184	5	relief	relief	NOUN
ajssms-514	184	6	investigations	investigation	NOUN
ajssms-514	184	7	.	.	PUNCT
ajssms-514	185	1	journal	journal	NOUN
ajssms-514	185	2	of	of	ADP
ajssms-514	185	3	accounting	accounting	NOUN
ajssms-514	185	4	research	research	NOUN
ajssms-514	185	5	,	,	PUNCT
ajssms-514	185	6	29(2	29(2	NUM
ajssms-514	185	7	):	):	PUNCT
ajssms-514	185	8	193	193	NUM
ajssms-514	185	9	-	-	SYM
ajssms-514	185	10	228	228	NUM
ajssms-514	185	11	.	.	PUNCT
ajssms-514	186	1	view	view	NOUN
ajssms-514	186	2	at	at	ADP
ajssms-514	186	3	google	google	PROPN
ajssms-514	186	4	scholar	scholar	NOUN
ajssms-514	186	5	|	|	ADV
ajssms-514	186	6	view	view	NOUN
ajssms-514	186	7	at	at	ADP
ajssms-514	186	8	publisher	publisher	PROPN
ajssms-514	186	9	kothari	kothari	PROPN
ajssms-514	186	10	,	,	PUNCT
ajssms-514	186	11	s.p	s.p	PROPN
ajssms-514	186	12	.	.	PROPN
ajssms-514	186	13	,	,	PUNCT
ajssms-514	186	14	a.j	a.j	PROPN
ajssms-514	186	15	.	.	PROPN
ajssms-514	186	16	leone	leone	PROPN
ajssms-514	186	17	and	and	CCONJ
ajssms-514	186	18	c.e	c.e	PROPN
ajssms-514	186	19	.	.	PROPN
ajssms-514	186	20	wasley	wasley	PROPN
ajssms-514	186	21	,	,	PUNCT
ajssms-514	186	22	2005	2005	NUM
ajssms-514	186	23	.	.	PUNCT
ajssms-514	187	1	performance	performance	NOUN
ajssms-514	187	2	matched	match	VERB
ajssms-514	187	3	discretionary	discretionary	ADJ
ajssms-514	187	4	accrual	accrual	ADJ
ajssms-514	187	5	measures	measure	NOUN
ajssms-514	187	6	.	.	PUNCT
ajssms-514	188	1	journal	journal	NOUN
ajssms-514	188	2	of	of	ADP
ajssms-514	188	3	accounting	accounting	NOUN
ajssms-514	188	4	and	and	CCONJ
ajssms-514	188	5	economics	economic	NOUN
ajssms-514	188	6	,	,	PUNCT
ajssms-514	188	7	39(1	39(1	NUM
ajssms-514	188	8	):	):	PUNCT
ajssms-514	188	9	163	163	NUM
ajssms-514	188	10	-	-	SYM
ajssms-514	188	11	197	197	NUM
ajssms-514	188	12	.	.	PUNCT
ajssms-514	189	1	view	view	NOUN
ajssms-514	189	2	at	at	ADP
ajssms-514	189	3	google	google	PROPN
ajssms-514	189	4	scholar	scholar	NOUN
ajssms-514	189	5	|	|	ADV
ajssms-514	189	6	view	view	NOUN
ajssms-514	189	7	at	at	ADP
ajssms-514	189	8	publisher	publisher	NOUN
ajssms-514	189	9	patricia	patricia	PROPN
ajssms-514	189	10	,	,	PUNCT
ajssms-514	189	11	m.d	m.d	PROPN
ajssms-514	189	12	.	.	PROPN
ajssms-514	189	13	,	,	PUNCT
ajssms-514	189	14	r.g	r.g	PROPN
ajssms-514	189	15	.	.	PROPN
ajssms-514	189	16	sloan	sloan	PROPN
ajssms-514	189	17	and	and	CCONJ
ajssms-514	189	18	a.p	a.p	PROPN
ajssms-514	189	19	.	.	PROPN
ajssms-514	189	20	sweeney	sweeney	PROPN
ajssms-514	189	21	,	,	PUNCT
ajssms-514	189	22	1995	1995	NUM
ajssms-514	189	23	.	.	PUNCT
ajssms-514	190	1	detecting	detect	VERB
ajssms-514	190	2	earnings	earning	NOUN
ajssms-514	190	3	management	management	NOUN
ajssms-514	190	4	.	.	PUNCT
ajssms-514	191	1	accounting	accounting	NOUN
ajssms-514	191	2	review	review	PROPN
ajssms-514	191	3	,	,	PUNCT
ajssms-514	191	4	70(2	70(2	NUM
ajssms-514	191	5	):	):	PUNCT
ajssms-514	191	6	193	193	NUM
ajssms-514	191	7	-	-	SYM
ajssms-514	191	8	225	225	NUM
ajssms-514	191	9	.	.	PUNCT
ajssms-514	192	1	view	view	NOUN
ajssms-514	192	2	at	at	ADP
ajssms-514	192	3	google	google	PROPN
ajssms-514	192	4	scholar	scholar	PROPN
ajssms-514	192	5	ronen	ronen	PROPN
ajssms-514	192	6	,	,	PUNCT
ajssms-514	192	7	j.	j.	PROPN
ajssms-514	192	8	and	and	CCONJ
ajssms-514	192	9	v.	v.	PROPN
ajssms-514	192	10	yaari	yaari	PROPN
ajssms-514	192	11	,	,	PUNCT
ajssms-514	192	12	2008	2008	NUM
ajssms-514	192	13	.	.	PUNCT
ajssms-514	193	1	earnings	earning	NOUN
ajssms-514	193	2	management	management	NOUN
ajssms-514	193	3	:	:	PUNCT
ajssms-514	193	4	emerging	emerge	VERB
ajssms-514	193	5	insights	insight	NOUN
ajssms-514	193	6	in	in	ADP
ajssms-514	193	7	theory	theory	NOUN
ajssms-514	193	8	,	,	PUNCT
ajssms-514	193	9	practice	practice	NOUN
ajssms-514	193	10	,	,	PUNCT
ajssms-514	193	11	and	and	CCONJ
ajssms-514	193	12	research	research	NOUN
ajssms-514	193	13	.	.	PUNCT
ajssms-514	194	1	new	new	PROPN
ajssms-514	194	2	york	york	PROPN
ajssms-514	194	3	:	:	PUNCT
ajssms-514	194	4	springer	springer	NOUN
ajssms-514	194	5	science+business	science+business	NOUN
ajssms-514	194	6	media	medium	NOUN
ajssms-514	194	7	.	.	PUNCT
ajssms-514	195	1	white	white	PROPN
ajssms-514	195	2	,	,	PUNCT
ajssms-514	195	3	h.	h.	PROPN
ajssms-514	195	4	,	,	PUNCT
ajssms-514	195	5	1980	1980	NUM
ajssms-514	195	6	.	.	PUNCT
ajssms-514	196	1	a	a	DET
ajssms-514	196	2	heteroskedasticcity	heteroskedasticcity	NOUN
ajssms-514	196	3	consistent	consistent	ADJ
ajssms-514	196	4	covariance	covariance	NOUN
ajssms-514	196	5	matrix	matrix	NOUN
ajssms-514	196	6	estimator	estimator	NOUN
ajssms-514	196	7	and	and	CCONJ
ajssms-514	196	8	a	a	DET
ajssms-514	196	9	direct	direct	ADJ
ajssms-514	196	10	test	test	NOUN
ajssms-514	196	11	for	for	ADP
ajssms-514	196	12	heteroskedasticity	heteroskedasticity	NOUN
ajssms-514	196	13	.	.	PUNCT
ajssms-514	197	1	econometrica	econometrica	PROPN
ajssms-514	197	2	,	,	PUNCT
ajssms-514	197	3	48(4	48(4	NUM
ajssms-514	197	4	):	):	PUNCT
ajssms-514	197	5	817	817	NUM
ajssms-514	197	6	-	-	SYM
ajssms-514	197	7	838	838	NUM
ajssms-514	197	8	.	.	PUNCT
ajssms-514	197	9	view	view	NOUN
ajssms-514	197	10	at	at	ADP
ajssms-514	197	11	google	google	PROPN
ajssms-514	197	12	scholar	scholar	NOUN
ajssms-514	197	13	|	|	ADV
ajssms-514	197	14	view	view	NOUN
ajssms-514	197	15	at	at	ADP
ajssms-514	197	16	publisher	publisher	NOUN
ajssms-514	197	17	bibliography	bibliography	NOUN
ajssms-514	197	18	dechow	dechow	ADJ
ajssms-514	197	19	,	,	PUNCT
ajssms-514	197	20	p.m.	p.m.	NOUN
ajssms-514	197	21	,	,	PUNCT
ajssms-514	197	22	1994	1994	NUM
ajssms-514	197	23	.	.	PUNCT
ajssms-514	198	1	accounting	accounting	NOUN
ajssms-514	198	2	earnings	earning	NOUN
ajssms-514	198	3	and	and	CCONJ
ajssms-514	198	4	cash	cash	NOUN
ajssms-514	198	5	flows	flow	NOUN
ajssms-514	198	6	as	as	ADP
ajssms-514	198	7	measures	measure	NOUN
ajssms-514	198	8	of	of	ADP
ajssms-514	198	9	firm	firm	ADJ
ajssms-514	198	10	performance	performance	NOUN
ajssms-514	198	11	:	:	PUNCT
ajssms-514	198	12	the	the	DET
ajssms-514	198	13	role	role	NOUN
ajssms-514	198	14	of	of	ADP
ajssms-514	198	15	accounting	accounting	NOUN
ajssms-514	198	16	accruals	accrual	NOUN
ajssms-514	198	17	.	.	PUNCT
ajssms-514	199	1	journal	journal	NOUN
ajssms-514	199	2	of	of	ADP
ajssms-514	199	3	accounting	accounting	NOUN
ajssms-514	199	4	and	and	CCONJ
ajssms-514	199	5	economics	economic	NOUN
ajssms-514	199	6	,	,	PUNCT
ajssms-514	199	7	18(1	18(1	NUM
ajssms-514	199	8	):	):	PUNCT
ajssms-514	199	9	3–42	3–42	PROPN
ajssms-514	199	10	.	.	PROPN
ajssms-514	199	11	view	view	NOUN
ajssms-514	199	12	at	at	ADP
ajssms-514	199	13	google	google	PROPN
ajssms-514	199	14	scholar	scholar	NOUN
ajssms-514	199	15	|	|	ADV
ajssms-514	199	16	view	view	NOUN
ajssms-514	199	17	at	at	ADP
ajssms-514	199	18	publisher	publisher	NOUN
ajssms-514	199	19	dechow	dechow	ADJ
ajssms-514	199	20	,	,	PUNCT
ajssms-514	199	21	p.m.	p.m.	NOUN
ajssms-514	199	22	,	,	PUNCT
ajssms-514	199	23	s.p	s.p	PROPN
ajssms-514	199	24	.	.	PROPN
ajssms-514	199	25	kothari	kothari	PROPN
ajssms-514	199	26	and	and	CCONJ
ajssms-514	199	27	r.l	r.l	PROPN
ajssms-514	199	28	.	.	PROPN
ajssms-514	199	29	watts	watts	PROPN
ajssms-514	199	30	,	,	PUNCT
ajssms-514	199	31	1998	1998	NUM
ajssms-514	199	32	.	.	PUNCT
ajssms-514	200	1	the	the	DET
ajssms-514	200	2	relation	relation	NOUN
ajssms-514	200	3	between	between	ADP
ajssms-514	200	4	earnings	earning	NOUN
ajssms-514	200	5	and	and	CCONJ
ajssms-514	200	6	cash	cash	NOUN
ajssms-514	200	7	flows	flow	NOUN
ajssms-514	200	8	.	.	PUNCT
ajssms-514	201	1	journal	journal	NOUN
ajssms-514	201	2	of	of	ADP
ajssms-514	201	3	accounting	accounting	NOUN
ajssms-514	201	4	and	and	CCONJ
ajssms-514	201	5	economics	economic	NOUN
ajssms-514	201	6	,	,	PUNCT
ajssms-514	201	7	25(2	25(2	NUM
ajssms-514	201	8	):	):	PUNCT
ajssms-514	201	9	133	133	NUM
ajssms-514	201	10	-	-	SYM
ajssms-514	201	11	168	168	NUM
ajssms-514	201	12	.	.	PUNCT
ajssms-514	202	1	view	view	NOUN
ajssms-514	202	2	at	at	ADP
ajssms-514	202	3	google	google	PROPN
ajssms-514	202	4	scholar	scholar	NOUN
ajssms-514	202	5	|	|	ADV
ajssms-514	202	6	view	view	NOUN
ajssms-514	202	7	at	at	ADP
ajssms-514	202	8	publisher	publisher	NOUN
ajssms-514	202	9	asian	asian	PROPN
ajssms-514	202	10	online	online	PROPN
ajssms-514	202	11	journal	journal	PROPN
ajssms-514	202	12	publishing	publishing	NOUN
ajssms-514	202	13	group	group	NOUN
ajssms-514	202	14	is	be	AUX
ajssms-514	202	15	not	not	PART
ajssms-514	202	16	responsible	responsible	ADJ
ajssms-514	202	17	or	or	CCONJ
ajssms-514	202	18	answerable	answerable	ADJ
ajssms-514	202	19	for	for	ADP
ajssms-514	202	20	any	any	DET
ajssms-514	202	21	loss	loss	NOUN
ajssms-514	202	22	,	,	PUNCT
ajssms-514	202	23	damage	damage	NOUN
ajssms-514	202	24	or	or	CCONJ
ajssms-514	202	25	liability	liability	NOUN
ajssms-514	202	26	,	,	PUNCT
ajssms-514	202	27	etc	etc	X
ajssms-514	202	28	.	.	X
ajssms-514	202	29	caused	cause	VERB
ajssms-514	202	30	in	in	ADP
ajssms-514	202	31	relation	relation	NOUN
ajssms-514	202	32	to	to	PART
ajssms-514	202	33	/	/	PUNCT
ajssms-514	202	34	arising	arise	VERB
ajssms-514	202	35	out	out	ADP
ajssms-514	202	36	of	of	ADP
ajssms-514	202	37	the	the	DET
ajssms-514	202	38	use	use	NOUN
ajssms-514	202	39	of	of	ADP
ajssms-514	202	40	the	the	DET
ajssms-514	202	41	content	content	NOUN
ajssms-514	202	42	.	.	PUNCT
ajssms-514	203	1	any	any	DET
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