id	sid	tid	token	lemma	pos
issue-2305	1	1	baltic	baltic	PROPN
issue-2305	1	2	journal	journal	PROPN
issue-2305	1	3	of	of	ADP
issue-2305	1	4	economic	economic	ADJ
issue-2305	1	5	studies	study	NOUN
issue-2305	1	6	1	1	NUM
issue-2305	1	7	vol	vol	NOUN
issue-2305	1	8	.	.	PUNCT
issue-2305	2	1	10	10	NUM
issue-2305	2	2	no	no	NOUN
issue-2305	2	3	.	.	NOUN
issue-2305	2	4	1	1	NUM
issue-2305	2	5	,	,	PUNCT
issue-2305	2	6	2024	2024	NUM
issue-2305	2	7	this	this	PRON
issue-2305	2	8	is	be	AUX
issue-2305	2	9	an	an	DET
issue-2305	2	10	open	open	ADJ
issue-2305	2	11	access	access	NOUN
issue-2305	2	12	article	article	NOUN
issue-2305	2	13	,	,	PUNCT
issue-2305	2	14	distributed	distribute	VERB
issue-2305	2	15	under	under	ADP
issue-2305	2	16	the	the	DET
issue-2305	2	17	terms	term	NOUN
issue-2305	2	18	of	of	ADP
issue-2305	2	19	the	the	DET
issue-2305	2	20	creative	creative	ADJ
issue-2305	2	21	commons	common	NOUN
issue-2305	2	22	attribution	attribution	NOUN
issue-2305	2	23	cc	cc	VERB
issue-2305	2	24	by	by	ADP
issue-2305	2	25	4.0	4.0	NUM
issue-2305	2	26	1	1	NUM
issue-2305	2	27	university	university	NOUN
issue-2305	2	28	of	of	ADP
issue-2305	2	29	lodz	lodz	PROPN
issue-2305	2	30	,	,	PUNCT
issue-2305	2	31	poland	poland	PROPN
issue-2305	2	32	(	(	PUNCT
issue-2305	2	33	corresponding	correspond	VERB
issue-2305	2	34	author	author	NOUN
issue-2305	2	35	)	)	PUNCT
issue-2305	2	36	e	e	NOUN
issue-2305	2	37	-	-	NOUN
issue-2305	2	38	mail	mail	NOUN
issue-2305	2	39	:	:	PUNCT
issue-2305	2	40	michal.comporek@uni.lodz.pl	michal.comporek@uni.lodz.pl	PROPN
issue-2305	2	41	orcid	orcid	NOUN
issue-2305	2	42	:	:	PUNCT
issue-2305	2	43	https://orcid.org/0000-0002-1402-2505	https://orcid.org/0000-0002-1402-2505	NOUN
issue-2305	2	44	2	2	NUM
issue-2305	2	45	west	west	NOUN
issue-2305	2	46	ukrainian	ukrainian	ADJ
issue-2305	2	47	national	national	PROPN
issue-2305	2	48	university	university	PROPN
issue-2305	2	49	,	,	PUNCT
issue-2305	2	50	ukraine	ukraine	NOUN
issue-2305	2	51	;	;	PUNCT
issue-2305	2	52	nottingham	nottingham	PROPN
issue-2305	2	53	university	university	PROPN
issue-2305	2	54	business	business	NOUN
issue-2305	2	55	school	school	NOUN
issue-2305	2	56	(	(	PUNCT
issue-2305	2	57	nubs	nub	NOUN
issue-2305	2	58	)	)	PUNCT
issue-2305	2	59	,	,	PUNCT
issue-2305	2	60	united	united	PROPN
issue-2305	2	61	kingdom	kingdom	PROPN
issue-2305	2	62	e	e	NOUN
issue-2305	2	63	-	-	NOUN
issue-2305	2	64	mail	mail	NOUN
issue-2305	2	65	:	:	PUNCT
issue-2305	2	66	i.shchyrba@wunu.edu.ua	i.shchyrba@wunu.edu.ua	PROPN
issue-2305	2	67	orcid	orcid	NOUN
issue-2305	2	68	:	:	PUNCT
issue-2305	2	69	https://orcid.org/0000-0001-6806-4156	https://orcid.org/0000-0001-6806-4156	NOUN
issue-2305	2	70	doi	doi	NOUN
issue-2305	2	71	:	:	PUNCT
issue-2305	2	72	https://doi.org/10.30525/2256-0742/2024-10-1-1-10	https://doi.org/10.30525/2256-0742/2024-10-1-1-10	ADP
issue-2305	2	73	assessing	assess	VERB
issue-2305	2	74	the	the	DET
issue-2305	2	75	impact	impact	NOUN
issue-2305	2	76	of	of	ADP
issue-2305	2	77	the	the	DET
issue-2305	2	78	sars	sar	NOUN
issue-2305	2	79	-	-	PUNCT
issue-2305	2	80	cov-2	cov-2	NOUN
issue-2305	2	81	pandemic	pandemic	ADJ
issue-2305	2	82	on	on	ADP
issue-2305	2	83	earnings	earning	NOUN
issue-2305	2	84	management	management	NOUN
issue-2305	2	85	behaviour	behaviour	NOUN
issue-2305	2	86	in	in	ADP
issue-2305	2	87	poland	poland	PROPN
issue-2305	2	88	michał	michał	PROPN
issue-2305	2	89	comporek1	comporek1	PROPN
issue-2305	2	90	,	,	PUNCT
issue-2305	2	91	iryna	iryna	NOUN
issue-2305	2	92	shchyrba2	shchyrba2	PROPN
issue-2305	2	93	abstract	abstract	NOUN
issue-2305	2	94	.	.	PUNCT
issue-2305	3	1	the	the	DET
issue-2305	3	2	purpose	purpose	NOUN
issue-2305	3	3	of	of	ADP
issue-2305	3	4	this	this	DET
issue-2305	3	5	paper	paper	NOUN
issue-2305	3	6	is	be	AUX
issue-2305	3	7	to	to	PART
issue-2305	3	8	investigate	investigate	VERB
issue-2305	3	9	the	the	DET
issue-2305	3	10	impact	impact	NOUN
issue-2305	3	11	of	of	ADP
issue-2305	3	12	the	the	DET
issue-2305	3	13	sars	sar	NOUN
issue-2305	3	14	-	-	PUNCT
issue-2305	3	15	cov-2	cov-2	NOUN
issue-2305	3	16	pandemic	pandemic	ADJ
issue-2305	3	17	turbulence	turbulence	NOUN
issue-2305	3	18	on	on	ADP
issue-2305	3	19	the	the	DET
issue-2305	3	20	extent	extent	NOUN
issue-2305	3	21	and	and	CCONJ
issue-2305	3	22	intensity	intensity	NOUN
issue-2305	3	23	of	of	ADP
issue-2305	3	24	earnings	earning	NOUN
issue-2305	3	25	management	management	NOUN
issue-2305	3	26	practices	practice	NOUN
issue-2305	3	27	according	accord	VERB
issue-2305	3	28	to	to	ADP
issue-2305	3	29	the	the	DET
issue-2305	3	30	opinions	opinion	NOUN
issue-2305	3	31	of	of	ADP
issue-2305	3	32	representatives	representative	NOUN
issue-2305	3	33	of	of	ADP
issue-2305	3	34	nonfinancial	nonfinancial	ADJ
issue-2305	3	35	companies	company	NOUN
issue-2305	3	36	listed	list	VERB
issue-2305	3	37	on	on	ADP
issue-2305	3	38	the	the	DET
issue-2305	3	39	warsaw	warsaw	PROPN
issue-2305	3	40	stock	stock	PROPN
issue-2305	3	41	exchange	exchange	PROPN
issue-2305	3	42	(	(	PUNCT
issue-2305	3	43	wse	wse	PROPN
issue-2305	3	44	)	)	PUNCT
issue-2305	3	45	.	.	PUNCT
issue-2305	4	1	methodology	methodology	NOUN
issue-2305	4	2	.	.	PUNCT
issue-2305	5	1	this	this	DET
issue-2305	5	2	study	study	NOUN
issue-2305	5	3	is	be	AUX
issue-2305	5	4	based	base	VERB
issue-2305	5	5	on	on	ADP
issue-2305	5	6	the	the	DET
issue-2305	5	7	method	method	NOUN
issue-2305	5	8	of	of	ADP
issue-2305	5	9	standardised	standardised	ADJ
issue-2305	5	10	computer	computer	NOUN
issue-2305	5	11	-	-	PUNCT
issue-2305	5	12	assisted	assist	VERB
issue-2305	5	13	questionnaire	questionnaire	NOUN
issue-2305	5	14	interviews	interview	NOUN
issue-2305	5	15	(	(	PUNCT
issue-2305	5	16	cati	cati	PROPN
issue-2305	5	17	)	)	PUNCT
issue-2305	5	18	.	.	PUNCT
issue-2305	6	1	the	the	DET
issue-2305	6	2	research	research	NOUN
issue-2305	6	3	sample	sample	NOUN
issue-2305	6	4	consisted	consist	VERB
issue-2305	6	5	of	of	ADP
issue-2305	6	6	37.1	37.1	NUM
issue-2305	6	7	%	%	NOUN
issue-2305	6	8	of	of	ADP
issue-2305	6	9	all	all	DET
issue-2305	6	10	companies	company	NOUN
issue-2305	6	11	indexed	index	VERB
issue-2305	6	12	on	on	ADP
issue-2305	6	13	the	the	DET
issue-2305	6	14	wse	wse	ADJ
issue-2305	6	15	main	main	ADJ
issue-2305	6	16	market	market	NOUN
issue-2305	6	17	that	that	PRON
issue-2305	6	18	do	do	AUX
issue-2305	6	19	not	not	PART
issue-2305	6	20	operate	operate	VERB
issue-2305	6	21	in	in	ADP
issue-2305	6	22	the	the	DET
issue-2305	6	23	banking	banking	NOUN
issue-2305	6	24	,	,	PUNCT
issue-2305	6	25	insurance	insurance	NOUN
issue-2305	6	26	or	or	CCONJ
issue-2305	6	27	capital	capital	NOUN
issue-2305	6	28	market	market	NOUN
issue-2305	6	29	services	service	NOUN
issue-2305	6	30	sectors	sector	NOUN
issue-2305	6	31	.	.	PUNCT
issue-2305	7	1	the	the	DET
issue-2305	7	2	target	target	NOUN
issue-2305	7	3	respondents	respondent	NOUN
issue-2305	7	4	were	be	AUX
issue-2305	7	5	managers	manager	NOUN
issue-2305	7	6	,	,	PUNCT
issue-2305	7	7	employees	employee	NOUN
issue-2305	7	8	of	of	ADP
issue-2305	7	9	financial	financial	ADJ
issue-2305	7	10	and	and	CCONJ
issue-2305	7	11	accounting	accounting	NOUN
issue-2305	7	12	services	service	NOUN
issue-2305	7	13	and	and	CCONJ
issue-2305	7	14	other	other	ADJ
issue-2305	7	15	persons	person	NOUN
issue-2305	7	16	authorised	authorise	VERB
issue-2305	7	17	by	by	ADP
issue-2305	7	18	the	the	DET
issue-2305	7	19	company	company	NOUN
issue-2305	7	20	's	's	PART
issue-2305	7	21	managerial	managerial	ADJ
issue-2305	7	22	staff	staff	NOUN
issue-2305	7	23	representatives	representative	NOUN
issue-2305	7	24	.	.	PUNCT
issue-2305	8	1	results	result	NOUN
issue-2305	8	2	.	.	PUNCT
issue-2305	9	1	the	the	DET
issue-2305	9	2	survey	survey	NOUN
issue-2305	9	3	findings	finding	NOUN
issue-2305	9	4	showed	show	VERB
issue-2305	9	5	that	that	SCONJ
issue-2305	9	6	the	the	DET
issue-2305	9	7	economic	economic	ADJ
issue-2305	9	8	turbulence	turbulence	NOUN
issue-2305	9	9	caused	cause	VERB
issue-2305	9	10	by	by	ADP
issue-2305	9	11	the	the	DET
issue-2305	9	12	sars	sar	NOUN
issue-2305	9	13	-	-	PUNCT
issue-2305	9	14	cov-2	cov-2	NOUN
issue-2305	9	15	pandemic	pandemic	NOUN
issue-2305	9	16	contributed	contribute	VERB
issue-2305	9	17	to	to	ADP
issue-2305	9	18	an	an	DET
issue-2305	9	19	increase	increase	NOUN
issue-2305	9	20	in	in	ADP
issue-2305	9	21	earnings	earning	NOUN
issue-2305	9	22	management	management	NOUN
issue-2305	9	23	activities	activity	NOUN
issue-2305	9	24	in	in	ADP
issue-2305	9	25	public	public	ADJ
issue-2305	9	26	companies	company	NOUN
issue-2305	9	27	.	.	PUNCT
issue-2305	10	1	respondents	respondent	NOUN
issue-2305	10	2	who	who	PRON
issue-2305	10	3	reported	report	VERB
issue-2305	10	4	that	that	SCONJ
issue-2305	10	5	the	the	DET
issue-2305	10	6	companies	company	NOUN
issue-2305	10	7	they	they	PRON
issue-2305	10	8	represented	represent	VERB
issue-2305	10	9	deliberately	deliberately	ADV
issue-2305	10	10	manipulated	manipulate	VERB
issue-2305	10	11	earnings	earning	NOUN
issue-2305	10	12	were	be	AUX
issue-2305	10	13	much	much	ADV
issue-2305	10	14	more	more	ADV
issue-2305	10	15	confident	confident	ADJ
issue-2305	10	16	about	about	ADP
issue-2305	10	17	the	the	DET
issue-2305	10	18	negative	negative	ADJ
issue-2305	10	19	impact	impact	NOUN
issue-2305	10	20	of	of	ADP
issue-2305	10	21	the	the	DET
issue-2305	10	22	pandemic	pandemic	ADJ
issue-2305	10	23	crisis	crisis	NOUN
issue-2305	10	24	on	on	ADP
issue-2305	10	25	the	the	DET
issue-2305	10	26	quality	quality	NOUN
issue-2305	10	27	of	of	ADP
issue-2305	10	28	reported	report	VERB
issue-2305	10	29	data	datum	NOUN
issue-2305	10	30	.	.	PUNCT
issue-2305	11	1	an	an	DET
issue-2305	11	2	interesting	interesting	ADJ
issue-2305	11	3	finding	finding	NOUN
issue-2305	11	4	of	of	ADP
issue-2305	11	5	the	the	DET
issue-2305	11	6	research	research	NOUN
issue-2305	11	7	is	be	AUX
issue-2305	11	8	that	that	SCONJ
issue-2305	11	9	respondents	respondent	NOUN
issue-2305	11	10	who	who	PRON
issue-2305	11	11	had	have	AUX
issue-2305	11	12	experienced	experience	VERB
issue-2305	11	13	earnings	earning	NOUN
issue-2305	11	14	management	management	NOUN
issue-2305	11	15	in	in	ADP
issue-2305	11	16	their	their	PRON
issue-2305	11	17	professional	professional	ADJ
issue-2305	11	18	practice	practice	NOUN
issue-2305	11	19	were	be	AUX
issue-2305	11	20	more	more	ADV
issue-2305	11	21	likely	likely	ADJ
issue-2305	11	22	to	to	PART
issue-2305	11	23	believe	believe	VERB
issue-2305	11	24	that	that	SCONJ
issue-2305	11	25	the	the	DET
issue-2305	11	26	pandemic	pandemic	NOUN
issue-2305	11	27	had	have	AUX
issue-2305	11	28	distorted	distort	VERB
issue-2305	11	29	the	the	DET
issue-2305	11	30	credibility	credibility	NOUN
issue-2305	11	31	of	of	ADP
issue-2305	11	32	reported	report	VERB
issue-2305	11	33	earnings	earning	NOUN
issue-2305	11	34	.	.	PUNCT
issue-2305	12	1	finally	finally	ADV
issue-2305	12	2	,	,	PUNCT
issue-2305	12	3	the	the	DET
issue-2305	12	4	study	study	NOUN
issue-2305	12	5	provided	provide	VERB
issue-2305	12	6	statistical	statistical	ADJ
issue-2305	12	7	evidence	evidence	NOUN
issue-2305	12	8	that	that	SCONJ
issue-2305	12	9	respondents	respondent	NOUN
issue-2305	12	10	from	from	ADP
issue-2305	12	11	larger	large	ADJ
issue-2305	12	12	companies	company	NOUN
issue-2305	12	13	were	be	AUX
issue-2305	12	14	more	more	ADV
issue-2305	12	15	likely	likely	ADJ
issue-2305	12	16	than	than	SCONJ
issue-2305	12	17	respondents	respondent	NOUN
issue-2305	12	18	from	from	ADP
issue-2305	12	19	smaller	small	ADJ
issue-2305	12	20	companies	company	NOUN
issue-2305	12	21	to	to	PART
issue-2305	12	22	say	say	VERB
issue-2305	12	23	that	that	SCONJ
issue-2305	12	24	the	the	DET
issue-2305	12	25	economic	economic	ADJ
issue-2305	12	26	crisis	crisis	NOUN
issue-2305	12	27	related	relate	VERB
issue-2305	12	28	to	to	ADP
issue-2305	12	29	the	the	DET
issue-2305	12	30	sars	sar	NOUN
issue-2305	12	31	-	-	PUNCT
issue-2305	12	32	cov-2	cov-2	NOUN
issue-2305	12	33	pandemic	pandemic	NOUN
issue-2305	12	34	contributed	contribute	VERB
issue-2305	12	35	to	to	ADP
issue-2305	12	36	an	an	DET
issue-2305	12	37	increase	increase	NOUN
issue-2305	12	38	in	in	ADP
issue-2305	12	39	earnings	earning	NOUN
issue-2305	12	40	management	management	NOUN
issue-2305	12	41	activities	activity	NOUN
issue-2305	12	42	.	.	PUNCT
issue-2305	13	1	practical	practical	ADJ
issue-2305	13	2	implications	implication	NOUN
issue-2305	13	3	.	.	PUNCT
issue-2305	14	1	this	this	DET
issue-2305	14	2	investigation	investigation	NOUN
issue-2305	14	3	may	may	AUX
issue-2305	14	4	draw	draw	VERB
issue-2305	14	5	the	the	DET
issue-2305	14	6	attention	attention	NOUN
issue-2305	14	7	of	of	ADP
issue-2305	14	8	market	market	NOUN
issue-2305	14	9	participants	participant	NOUN
issue-2305	14	10	to	to	ADP
issue-2305	14	11	the	the	DET
issue-2305	14	12	deterioration	deterioration	NOUN
issue-2305	14	13	in	in	ADP
issue-2305	14	14	the	the	DET
issue-2305	14	15	financial	financial	ADJ
issue-2305	14	16	reporting	reporting	NOUN
issue-2305	14	17	of	of	ADP
issue-2305	14	18	non	non	ADJ
issue-2305	14	19	-	-	ADJ
issue-2305	14	20	financial	financial	ADJ
issue-2305	14	21	public	public	ADJ
issue-2305	14	22	companies	company	NOUN
issue-2305	14	23	during	during	ADP
issue-2305	14	24	the	the	DET
issue-2305	14	25	sars	sar	NOUN
issue-2305	14	26	-	-	PUNCT
issue-2305	14	27	cov-2	cov-2	NOUN
issue-2305	14	28	pandemic	pandemic	NOUN
issue-2305	14	29	.	.	PUNCT
issue-2305	15	1	the	the	DET
issue-2305	15	2	intensification	intensification	NOUN
issue-2305	15	3	of	of	ADP
issue-2305	15	4	profit	profit	NOUN
issue-2305	15	5	manipulation	manipulation	NOUN
issue-2305	15	6	may	may	AUX
issue-2305	15	7	not	not	PART
issue-2305	15	8	only	only	ADV
issue-2305	15	9	distort	distort	VERB
issue-2305	15	10	the	the	DET
issue-2305	15	11	current	current	ADJ
issue-2305	15	12	perception	perception	NOUN
issue-2305	15	13	of	of	ADP
issue-2305	15	14	the	the	DET
issue-2305	15	15	company	company	NOUN
issue-2305	15	16	's	's	PART
issue-2305	15	17	economic	economic	ADJ
issue-2305	15	18	performance	performance	NOUN
issue-2305	15	19	,	,	PUNCT
issue-2305	15	20	but	but	CCONJ
issue-2305	15	21	also	also	ADV
issue-2305	15	22	deteriorate	deteriorate	VERB
issue-2305	15	23	the	the	DET
issue-2305	15	24	future	future	ADJ
issue-2305	15	25	value	value	NOUN
issue-2305	15	26	of	of	ADP
issue-2305	15	27	companies	company	NOUN
issue-2305	15	28	.	.	PUNCT
issue-2305	16	1	in	in	ADP
issue-2305	16	2	addition	addition	NOUN
issue-2305	16	3	,	,	PUNCT
issue-2305	16	4	the	the	DET
issue-2305	16	5	findings	finding	NOUN
issue-2305	16	6	provide	provide	VERB
issue-2305	16	7	valuable	valuable	ADJ
issue-2305	16	8	information	information	NOUN
issue-2305	16	9	for	for	ADP
issue-2305	16	10	statutory	statutory	ADJ
issue-2305	16	11	auditors	auditor	NOUN
issue-2305	16	12	,	,	PUNCT
issue-2305	16	13	as	as	SCONJ
issue-2305	16	14	they	they	PRON
issue-2305	16	15	highlight	highlight	VERB
issue-2305	16	16	potential	potential	ADJ
issue-2305	16	17	audit	audit	NOUN
issue-2305	16	18	risks	risk	NOUN
issue-2305	16	19	that	that	PRON
issue-2305	16	20	may	may	AUX
issue-2305	16	21	arise	arise	VERB
issue-2305	16	22	with	with	ADP
issue-2305	16	23	the	the	DET
issue-2305	16	24	onset	onset	NOUN
issue-2305	16	25	of	of	ADP
issue-2305	16	26	the	the	DET
issue-2305	16	27	sars	sar	NOUN
issue-2305	16	28	-	-	PUNCT
issue-2305	16	29	cov-2	cov-2	NOUN
issue-2305	16	30	pandemic	pandemic	ADJ
issue-2305	16	31	.	.	PUNCT
issue-2305	16	32	value	value	NOUN
issue-2305	16	33	/	/	SYM
issue-2305	16	34	originality	originality	NOUN
issue-2305	16	35	.	.	PUNCT
issue-2305	17	1	unlike	unlike	ADP
issue-2305	17	2	most	most	ADJ
issue-2305	17	3	studies	study	NOUN
issue-2305	17	4	on	on	ADP
issue-2305	17	5	the	the	DET
issue-2305	17	6	subject	subject	NOUN
issue-2305	17	7	,	,	PUNCT
issue-2305	17	8	this	this	DET
issue-2305	17	9	research	research	NOUN
issue-2305	17	10	does	do	AUX
issue-2305	17	11	not	not	PART
issue-2305	17	12	focus	focus	VERB
issue-2305	17	13	on	on	ADP
issue-2305	17	14	the	the	DET
issue-2305	17	15	estimated	estimate	VERB
issue-2305	17	16	values	value	NOUN
issue-2305	17	17	of	of	ADP
issue-2305	17	18	discretionary	discretionary	ADJ
issue-2305	17	19	accruals	accrual	NOUN
issue-2305	17	20	,	,	PUNCT
issue-2305	17	21	but	but	CCONJ
issue-2305	17	22	on	on	ADP
issue-2305	17	23	the	the	DET
issue-2305	17	24	knowledge	knowledge	NOUN
issue-2305	17	25	and	and	CCONJ
issue-2305	17	26	experience	experience	NOUN
issue-2305	17	27	of	of	ADP
issue-2305	17	28	financial	financial	ADJ
issue-2305	17	29	professionals	professional	NOUN
issue-2305	17	30	who	who	PRON
issue-2305	17	31	are	be	AUX
issue-2305	17	32	familiar	familiar	ADJ
issue-2305	17	33	with	with	ADP
issue-2305	17	34	the	the	DET
issue-2305	17	35	specifics	specific	NOUN
issue-2305	17	36	of	of	ADP
issue-2305	17	37	the	the	DET
issue-2305	17	38	polish	polish	ADJ
issue-2305	17	39	capital	capital	NOUN
issue-2305	17	40	market	market	NOUN
issue-2305	17	41	.	.	PUNCT
issue-2305	18	1	an	an	DET
issue-2305	18	2	original	original	ADJ
issue-2305	18	3	contribution	contribution	NOUN
issue-2305	18	4	to	to	ADP
issue-2305	18	5	the	the	DET
issue-2305	18	6	literature	literature	NOUN
issue-2305	18	7	is	be	AUX
issue-2305	18	8	the	the	DET
issue-2305	18	9	inclusion	inclusion	NOUN
issue-2305	18	10	in	in	ADP
issue-2305	18	11	the	the	DET
issue-2305	18	12	study	study	NOUN
issue-2305	18	13	of	of	ADP
issue-2305	18	14	potential	potential	ADJ
issue-2305	18	15	factors	factor	NOUN
issue-2305	18	16	that	that	PRON
issue-2305	18	17	could	could	AUX
issue-2305	18	18	influence	influence	VERB
issue-2305	18	19	the	the	DET
issue-2305	18	20	respondents	respondent	NOUN
issue-2305	18	21	'	'	PART
issue-2305	18	22	perception	perception	NOUN
issue-2305	18	23	of	of	ADP
issue-2305	18	24	the	the	DET
issue-2305	18	25	impact	impact	NOUN
issue-2305	18	26	of	of	ADP
issue-2305	18	27	the	the	DET
issue-2305	18	28	consequences	consequence	NOUN
issue-2305	18	29	of	of	ADP
issue-2305	18	30	the	the	DET
issue-2305	18	31	sars	sar	NOUN
issue-2305	18	32	-	-	PUNCT
issue-2305	18	33	cov-2	cov-2	NOUN
issue-2305	18	34	turbulence	turbulence	NOUN
issue-2305	18	35	on	on	ADP
issue-2305	18	36	the	the	DET
issue-2305	18	37	pattern	pattern	NOUN
issue-2305	18	38	and	and	CCONJ
issue-2305	18	39	intensity	intensity	NOUN
issue-2305	18	40	of	of	ADP
issue-2305	18	41	the	the	DET
issue-2305	18	42	earnings	earning	NOUN
issue-2305	18	43	management	management	NOUN
issue-2305	18	44	phenomenon	phenomenon	NOUN
issue-2305	18	45	.	.	PUNCT
issue-2305	19	1	keywords	keyword	NOUN
issue-2305	19	2	:	:	PUNCT
issue-2305	19	3	profit	profit	NOUN
issue-2305	19	4	management	management	NOUN
issue-2305	19	5	,	,	PUNCT
issue-2305	19	6	profit	profit	NOUN
issue-2305	19	7	quality	quality	NOUN
issue-2305	19	8	,	,	PUNCT
issue-2305	19	9	sars	sar	NOUN
issue-2305	19	10	-	-	PUNCT
issue-2305	19	11	cov-2	cov-2	NOUN
issue-2305	19	12	pandemic	pandemic	ADJ
issue-2305	19	13	,	,	PUNCT
issue-2305	19	14	listed	list	VERB
issue-2305	19	15	companies	company	NOUN
issue-2305	19	16	,	,	PUNCT
issue-2305	19	17	financial	financial	ADJ
issue-2305	19	18	crisis	crisis	NOUN
issue-2305	19	19	,	,	PUNCT
issue-2305	19	20	questionnaire	questionnaire	NOUN
issue-2305	19	21	survey	survey	NOUN
issue-2305	19	22	.	.	PUNCT
issue-2305	20	1	jel	jel	PROPN
issue-2305	20	2	classification	classification	PROPN
issue-2305	20	3	:	:	PUNCT
issue-2305	20	4	g10	g10	PROPN
issue-2305	20	5	,	,	PUNCT
issue-2305	20	6	g32	g32	NOUN
issue-2305	20	7	,	,	PUNCT
issue-2305	20	8	m41	m41	NOUN
issue-2305	20	9	1	1	NUM
issue-2305	20	10	.	.	PUNCT
issue-2305	20	11	introduction	introduction	NOUN
issue-2305	20	12	although	although	SCONJ
issue-2305	20	13	accounting	accounting	NOUN
issue-2305	20	14	standards	standard	NOUN
issue-2305	20	15	in	in	ADP
issue-2305	20	16	all	all	DET
issue-2305	20	17	countries	country	NOUN
issue-2305	20	18	require	require	VERB
issue-2305	20	19	the	the	DET
issue-2305	20	20	objective	objective	ADJ
issue-2305	20	21	and	and	CCONJ
issue-2305	20	22	impartial	impartial	ADJ
issue-2305	20	23	presentation	presentation	NOUN
issue-2305	20	24	of	of	ADP
issue-2305	20	25	reported	report	VERB
issue-2305	20	26	data	datum	NOUN
issue-2305	20	27	(	(	PUNCT
issue-2305	20	28	zeff	zeff	PROPN
issue-2305	20	29	,	,	PUNCT
issue-2305	20	30	2007	2007	NUM
issue-2305	20	31	)	)	PUNCT
issue-2305	21	1	,	,	PUNCT
issue-2305	21	2	earnings	earning	NOUN
issue-2305	21	3	management	management	NOUN
issue-2305	21	4	practices	practice	NOUN
issue-2305	21	5	have	have	AUX
issue-2305	21	6	been	be	AUX
issue-2305	21	7	a	a	DET
issue-2305	21	8	temptation	temptation	NOUN
issue-2305	21	9	and	and	CCONJ
issue-2305	21	10	a	a	DET
issue-2305	21	11	real	real	ADJ
issue-2305	21	12	opportunity	opportunity	NOUN
issue-2305	21	13	for	for	SCONJ
issue-2305	21	14	managers	manager	NOUN
issue-2305	21	15	to	to	PART
issue-2305	21	16	deliberately	deliberately	ADV
issue-2305	21	17	disclose	disclose	VERB
issue-2305	21	18	financial	financial	ADJ
issue-2305	21	19	results	result	NOUN
issue-2305	21	20	(	(	PUNCT
issue-2305	21	21	geiger	geiger	PROPN
issue-2305	21	22	et	et	PROPN
issue-2305	21	23	al	al	PROPN
issue-2305	21	24	.	.	PROPN
issue-2305	21	25	,	,	PUNCT
issue-2305	21	26	2010	2010	NUM
issue-2305	21	27	)	)	PUNCT
issue-2305	21	28	.	.	PUNCT
issue-2305	22	1	apart	apart	ADV
issue-2305	22	2	from	from	ADP
issue-2305	22	3	the	the	DET
issue-2305	22	4	ethical	ethical	ADJ
issue-2305	22	5	aspects	aspect	NOUN
issue-2305	22	6	of	of	ADP
issue-2305	22	7	its	its	PRON
issue-2305	22	8	implementation	implementation	NOUN
issue-2305	22	9	,	,	PUNCT
issue-2305	22	10	earnings	earning	NOUN
issue-2305	22	11	manipulation	manipulation	NOUN
issue-2305	22	12	can	can	AUX
issue-2305	22	13	lead	lead	VERB
issue-2305	22	14	to	to	ADP
issue-2305	22	15	the	the	DET
issue-2305	22	16	avoidance	avoidance	NOUN
issue-2305	22	17	of	of	ADP
issue-2305	22	18	negative	negative	ADJ
issue-2305	22	19	actions	action	NOUN
issue-2305	22	20	by	by	ADP
issue-2305	22	21	financial	financial	ADJ
issue-2305	22	22	market	market	NOUN
issue-2305	22	23	regulators	regulator	NOUN
issue-2305	22	24	,	,	PUNCT
issue-2305	22	25	the	the	DET
issue-2305	22	26	avoidance	avoidance	NOUN
issue-2305	22	27	of	of	ADP
issue-2305	22	28	potential	potential	ADJ
issue-2305	22	29	violations	violation	NOUN
issue-2305	22	30	of	of	ADP
issue-2305	22	31	the	the	DET
issue-2305	22	32	terms	term	NOUN
issue-2305	22	33	of	of	ADP
issue-2305	22	34	contracts	contract	NOUN
issue-2305	22	35	concluded	conclude	VERB
issue-2305	22	36	between	between	ADP
issue-2305	22	37	the	the	DET
issue-2305	22	38	company	company	NOUN
issue-2305	22	39	and	and	CCONJ
issue-2305	22	40	lenders	lender	NOUN
issue-2305	22	41	,	,	PUNCT
issue-2305	22	42	the	the	DET
issue-2305	22	43	influence	influence	NOUN
issue-2305	22	44	of	of	ADP
issue-2305	22	45	changes	change	NOUN
issue-2305	22	46	in	in	ADP
issue-2305	22	47	investors	investor	NOUN
issue-2305	22	48	'	'	PART
issue-2305	22	49	expectations	expectation	NOUN
issue-2305	22	50	regarding	regard	VERB
issue-2305	22	51	the	the	DET
issue-2305	22	52	level	level	NOUN
issue-2305	22	53	of	of	ADP
issue-2305	22	54	profits	profit	NOUN
issue-2305	22	55	generated	generate	VERB
issue-2305	22	56	in	in	ADP
issue-2305	22	57	subsequent	subsequent	ADJ
issue-2305	22	58	periods	period	NOUN
issue-2305	22	59	,	,	PUNCT
issue-2305	22	60	the	the	DET
issue-2305	22	61	deliberate	deliberate	ADJ
issue-2305	22	62	interference	interference	NOUN
issue-2305	22	63	in	in	ADP
issue-2305	22	64	the	the	DET
issue-2305	22	65	dividend	dividend	NOUN
issue-2305	22	66	payment	payment	NOUN
issue-2305	22	67	policy	policy	NOUN
issue-2305	22	68	implemented	implement	VERB
issue-2305	22	69	,	,	PUNCT
issue-2305	22	70	the	the	DET
issue-2305	22	71	bonuses	bonus	NOUN
issue-2305	22	72	paid	pay	VERB
issue-2305	22	73	to	to	ADP
issue-2305	22	74	management	management	NOUN
issue-2305	22	75	based	base	VERB
issue-2305	22	76	baltic	baltic	PROPN
issue-2305	22	77	journal	journal	PROPN
issue-2305	22	78	of	of	ADP
issue-2305	22	79	economic	economic	ADJ
issue-2305	22	80	studies	study	NOUN
issue-2305	22	81	2	2	NUM
issue-2305	22	82	vol	vol	NOUN
issue-2305	22	83	.	.	PUNCT
issue-2305	23	1	10	10	NUM
issue-2305	23	2	no	no	NOUN
issue-2305	23	3	.	.	NOUN
issue-2305	23	4	1	1	NUM
issue-2305	23	5	,	,	PUNCT
issue-2305	23	6	2024	2024	NUM
issue-2305	23	7	on	on	ADP
issue-2305	23	8	the	the	DET
issue-2305	23	9	economic	economic	ADJ
issue-2305	23	10	results	result	NOUN
issue-2305	23	11	achieved	achieve	VERB
issue-2305	23	12	,	,	PUNCT
issue-2305	23	13	the	the	DET
issue-2305	23	14	increase	increase	NOUN
issue-2305	23	15	in	in	ADP
issue-2305	23	16	the	the	DET
issue-2305	23	17	attractiveness	attractiveness	NOUN
issue-2305	23	18	of	of	ADP
issue-2305	23	19	the	the	DET
issue-2305	23	20	company	company	NOUN
issue-2305	23	21	at	at	ADP
issue-2305	23	22	the	the	DET
issue-2305	23	23	time	time	NOUN
issue-2305	23	24	of	of	ADP
issue-2305	23	25	the	the	DET
issue-2305	23	26	initial	initial	ADJ
issue-2305	23	27	or	or	CCONJ
issue-2305	23	28	subsequent	subsequent	ADJ
issue-2305	23	29	share	share	NOUN
issue-2305	23	30	issue	issue	NOUN
issue-2305	23	31	(	(	PUNCT
issue-2305	23	32	xie	xie	PROPN
issue-2305	23	33	et	et	PROPN
issue-2305	23	34	al	al	PROPN
issue-2305	23	35	.	.	PROPN
issue-2305	23	36	,	,	PUNCT
issue-2305	23	37	2003	2003	NUM
issue-2305	23	38	;	;	PUNCT
issue-2305	23	39	geiger	geiger	PROPN
issue-2305	23	40	et	et	PROPN
issue-2305	23	41	al	al	PROPN
issue-2305	23	42	.	.	PROPN
issue-2305	23	43	,	,	PUNCT
issue-2305	23	44	2007	2007	NUM
issue-2305	23	45	)	)	PUNCT
issue-2305	23	46	.	.	PUNCT
issue-2305	24	1	the	the	DET
issue-2305	24	2	multiplicity	multiplicity	NOUN
issue-2305	24	3	of	of	ADP
issue-2305	24	4	different	different	ADJ
issue-2305	24	5	objectives	objective	NOUN
issue-2305	24	6	of	of	ADP
issue-2305	24	7	earnings	earning	NOUN
issue-2305	24	8	management	management	NOUN
issue-2305	24	9	makes	make	VERB
issue-2305	24	10	the	the	DET
issue-2305	24	11	issues	issue	NOUN
issue-2305	24	12	of	of	ADP
issue-2305	24	13	identifying	identify	VERB
issue-2305	24	14	incentives	incentive	NOUN
issue-2305	24	15	and	and	CCONJ
issue-2305	24	16	recognising	recognise	VERB
issue-2305	24	17	the	the	DET
issue-2305	24	18	mechanisms	mechanism	NOUN
issue-2305	24	19	and	and	CCONJ
issue-2305	24	20	conditions	condition	NOUN
issue-2305	24	21	for	for	ADP
issue-2305	24	22	earnings	earning	NOUN
issue-2305	24	23	manipulation	manipulation	NOUN
issue-2305	24	24	a	a	DET
issue-2305	24	25	current	current	ADJ
issue-2305	24	26	area	area	NOUN
issue-2305	24	27	of	of	ADP
issue-2305	24	28	research	research	NOUN
issue-2305	24	29	that	that	PRON
issue-2305	24	30	needs	need	VERB
issue-2305	24	31	to	to	PART
issue-2305	24	32	be	be	AUX
issue-2305	24	33	further	far	ADV
issue-2305	24	34	explored	explore	VERB
issue-2305	24	35	.	.	PUNCT
issue-2305	25	1	this	this	PRON
issue-2305	25	2	is	be	AUX
issue-2305	25	3	particularly	particularly	ADV
issue-2305	25	4	important	important	ADJ
issue-2305	25	5	for	for	ADP
issue-2305	25	6	market	market	NOUN
issue-2305	25	7	participants	participant	NOUN
issue-2305	25	8	when	when	SCONJ
issue-2305	25	9	assessing	assess	VERB
issue-2305	25	10	the	the	DET
issue-2305	25	11	informative	informative	ADJ
issue-2305	25	12	value	value	NOUN
issue-2305	25	13	of	of	ADP
issue-2305	25	14	financial	financial	ADJ
issue-2305	25	15	reporting	reporting	NOUN
issue-2305	25	16	during	during	ADP
issue-2305	25	17	a	a	DET
issue-2305	25	18	turbulent	turbulent	ADJ
issue-2305	25	19	financial	financial	ADJ
issue-2305	25	20	crisis	crisis	NOUN
issue-2305	25	21	.	.	PUNCT
issue-2305	26	1	the	the	DET
issue-2305	26	2	economic	economic	ADJ
issue-2305	26	3	consequences	consequence	NOUN
issue-2305	26	4	of	of	ADP
issue-2305	26	5	the	the	DET
issue-2305	26	6	outbreak	outbreak	NOUN
issue-2305	26	7	of	of	ADP
issue-2305	26	8	the	the	DET
issue-2305	26	9	sarscov-2	sarscov-2	PROPN
issue-2305	26	10	pandemic	pandemic	ADJ
issue-2305	26	11	may	may	AUX
issue-2305	26	12	have	have	AUX
issue-2305	26	13	provided	provide	VERB
issue-2305	26	14	a	a	DET
issue-2305	26	15	particular	particular	ADJ
issue-2305	26	16	incentive	incentive	NOUN
issue-2305	26	17	or	or	CCONJ
issue-2305	26	18	impetus	impetus	NOUN
issue-2305	26	19	for	for	SCONJ
issue-2305	26	20	managers	manager	NOUN
issue-2305	26	21	to	to	PART
issue-2305	26	22	change	change	VERB
issue-2305	26	23	current	current	ADJ
issue-2305	26	24	patterns	pattern	NOUN
issue-2305	26	25	of	of	ADP
issue-2305	26	26	earnings	earning	NOUN
issue-2305	26	27	management	management	NOUN
issue-2305	26	28	behaviour	behaviour	NOUN
issue-2305	26	29	in	in	ADP
issue-2305	26	30	listed	list	VERB
issue-2305	26	31	companies	company	NOUN
issue-2305	26	32	.	.	PUNCT
issue-2305	27	1	this	this	DET
issue-2305	27	2	paper	paper	NOUN
issue-2305	27	3	examines	examine	VERB
issue-2305	27	4	the	the	DET
issue-2305	27	5	opinions	opinion	NOUN
issue-2305	27	6	of	of	ADP
issue-2305	27	7	124	124	NUM
issue-2305	27	8	economists	economist	NOUN
issue-2305	27	9	regarding	regard	VERB
issue-2305	27	10	the	the	DET
issue-2305	27	11	impact	impact	NOUN
issue-2305	27	12	of	of	ADP
issue-2305	27	13	the	the	DET
issue-2305	27	14	sars	sar	NOUN
issue-2305	27	15	-	-	PUNCT
issue-2305	27	16	cov-2	cov-2	NOUN
issue-2305	27	17	pandemic	pandemic	NOUN
issue-2305	27	18	on	on	ADP
issue-2305	27	19	the	the	DET
issue-2305	27	20	extent	extent	NOUN
issue-2305	27	21	and	and	CCONJ
issue-2305	27	22	intensity	intensity	NOUN
issue-2305	27	23	of	of	ADP
issue-2305	27	24	earnings	earning	NOUN
issue-2305	27	25	management	management	NOUN
issue-2305	27	26	practices	practice	NOUN
issue-2305	27	27	in	in	ADP
issue-2305	27	28	non	non	ADJ
issue-2305	27	29	-	-	ADJ
issue-2305	27	30	financial	financial	ADJ
issue-2305	27	31	companies	company	NOUN
issue-2305	27	32	listed	list	VERB
issue-2305	27	33	on	on	ADP
issue-2305	27	34	the	the	DET
issue-2305	27	35	warsaw	warsaw	PROPN
issue-2305	27	36	stock	stock	PROPN
issue-2305	27	37	exchange	exchange	PROPN
issue-2305	27	38	(	(	PUNCT
issue-2305	27	39	wse	wse	PROPN
issue-2305	27	40	)	)	PUNCT
issue-2305	27	41	.	.	PUNCT
issue-2305	28	1	the	the	DET
issue-2305	28	2	empirical	empirical	ADJ
issue-2305	28	3	analyses	analysis	NOUN
issue-2305	28	4	presented	present	VERB
issue-2305	28	5	in	in	ADP
issue-2305	28	6	the	the	DET
issue-2305	28	7	paper	paper	NOUN
issue-2305	28	8	refer	refer	NOUN
issue-2305	28	9	to	to	ADP
issue-2305	28	10	the	the	DET
issue-2305	28	11	results	result	NOUN
issue-2305	28	12	of	of	ADP
issue-2305	28	13	questionnaire	questionnaire	NOUN
issue-2305	28	14	surveys	survey	NOUN
issue-2305	28	15	conducted	conduct	VERB
issue-2305	28	16	among	among	ADP
issue-2305	28	17	managers	manager	NOUN
issue-2305	28	18	and	and	CCONJ
issue-2305	28	19	employees	employee	NOUN
issue-2305	28	20	of	of	ADP
issue-2305	28	21	financial	financial	ADJ
issue-2305	28	22	and	and	CCONJ
issue-2305	28	23	accounting	accounting	NOUN
issue-2305	28	24	services	service	NOUN
issue-2305	28	25	of	of	ADP
issue-2305	28	26	public	public	ADJ
issue-2305	28	27	companies	company	NOUN
issue-2305	28	28	,	,	PUNCT
issue-2305	28	29	which	which	PRON
issue-2305	28	30	differs	differ	VERB
issue-2305	28	31	from	from	ADP
issue-2305	28	32	most	most	ADJ
issue-2305	28	33	studies	study	NOUN
issue-2305	28	34	on	on	ADP
issue-2305	28	35	a	a	DET
issue-2305	28	36	similar	similar	ADJ
issue-2305	28	37	point	point	NOUN
issue-2305	28	38	,	,	PUNCT
issue-2305	28	39	which	which	PRON
issue-2305	28	40	mainly	mainly	ADV
issue-2305	28	41	focus	focus	VERB
issue-2305	28	42	on	on	ADP
issue-2305	28	43	changes	change	NOUN
issue-2305	28	44	in	in	ADP
issue-2305	28	45	discretionary	discretionary	ADJ
issue-2305	28	46	accruals	accrual	NOUN
issue-2305	28	47	before	before	ADP
issue-2305	28	48	and	and	CCONJ
issue-2305	28	49	after	after	ADP
issue-2305	28	50	the	the	DET
issue-2305	28	51	pandemic	pandemic	ADJ
issue-2305	28	52	outbreak	outbreak	NOUN
issue-2305	28	53	.	.	PUNCT
issue-2305	29	1	an	an	DET
issue-2305	29	2	original	original	ADJ
issue-2305	29	3	contribution	contribution	NOUN
issue-2305	29	4	to	to	ADP
issue-2305	29	5	the	the	DET
issue-2305	29	6	literature	literature	NOUN
issue-2305	29	7	is	be	AUX
issue-2305	29	8	the	the	DET
issue-2305	29	9	inclusion	inclusion	NOUN
issue-2305	29	10	in	in	ADP
issue-2305	29	11	the	the	DET
issue-2305	29	12	study	study	NOUN
issue-2305	29	13	of	of	ADP
issue-2305	29	14	potential	potential	ADJ
issue-2305	29	15	factors	factor	NOUN
issue-2305	29	16	that	that	PRON
issue-2305	29	17	could	could	AUX
issue-2305	29	18	influence	influence	VERB
issue-2305	29	19	respondents	respondent	NOUN
issue-2305	29	20	'	'	PART
issue-2305	29	21	perceptions	perception	NOUN
issue-2305	29	22	of	of	ADP
issue-2305	29	23	the	the	DET
issue-2305	29	24	impact	impact	NOUN
issue-2305	29	25	of	of	ADP
issue-2305	29	26	the	the	DET
issue-2305	29	27	consequences	consequence	NOUN
issue-2305	29	28	of	of	ADP
issue-2305	29	29	the	the	DET
issue-2305	29	30	sars	sar	NOUN
issue-2305	29	31	-	-	PUNCT
issue-2305	29	32	cov-2	cov-2	NOUN
issue-2305	29	33	outbreak	outbreak	NOUN
issue-2305	29	34	on	on	ADP
issue-2305	29	35	the	the	DET
issue-2305	29	36	pattern	pattern	NOUN
issue-2305	29	37	and	and	CCONJ
issue-2305	29	38	intensity	intensity	NOUN
issue-2305	29	39	of	of	ADP
issue-2305	29	40	the	the	DET
issue-2305	29	41	earnings	earning	NOUN
issue-2305	29	42	management	management	NOUN
issue-2305	29	43	phenomenon	phenomenon	NOUN
issue-2305	29	44	.	.	PUNCT
issue-2305	30	1	the	the	DET
issue-2305	30	2	proposed	propose	VERB
issue-2305	30	3	research	research	NOUN
issue-2305	30	4	approach	approach	NOUN
issue-2305	30	5	made	make	VERB
issue-2305	30	6	it	it	PRON
issue-2305	30	7	possible	possible	ADJ
issue-2305	30	8	to	to	PART
issue-2305	30	9	statistically	statistically	ADV
issue-2305	30	10	test	test	VERB
issue-2305	30	11	whether	whether	SCONJ
issue-2305	30	12	determinants	determinant	NOUN
issue-2305	30	13	such	such	ADJ
issue-2305	30	14	as	as	ADP
issue-2305	30	15	firm	firm	ADJ
issue-2305	30	16	-	-	PUNCT
issue-2305	30	17	specific	specific	ADJ
issue-2305	30	18	parameters	parameter	NOUN
issue-2305	30	19	(	(	PUNCT
issue-2305	30	20	including	include	VERB
issue-2305	30	21	company	company	NOUN
issue-2305	30	22	size	size	NOUN
issue-2305	30	23	,	,	PUNCT
issue-2305	30	24	industry	industry	NOUN
issue-2305	30	25	sector	sector	NOUN
issue-2305	30	26	and	and	CCONJ
issue-2305	30	27	type	type	NOUN
issue-2305	30	28	of	of	ADP
issue-2305	30	29	auditor	auditor	NOUN
issue-2305	30	30	verifying	verify	VERB
issue-2305	30	31	the	the	DET
issue-2305	30	32	reliability	reliability	NOUN
issue-2305	30	33	and	and	CCONJ
issue-2305	30	34	credibility	credibility	NOUN
issue-2305	30	35	of	of	ADP
issue-2305	30	36	reported	report	VERB
issue-2305	30	37	data	datum	NOUN
issue-2305	30	38	)	)	PUNCT
issue-2305	30	39	,	,	PUNCT
issue-2305	30	40	respondents	respondent	NOUN
issue-2305	30	41	'	'	PART
issue-2305	30	42	previous	previous	ADJ
issue-2305	30	43	experience	experience	NOUN
issue-2305	30	44	with	with	ADP
issue-2305	30	45	earnings	earning	NOUN
issue-2305	30	46	management	management	NOUN
issue-2305	30	47	practices	practice	NOUN
issue-2305	30	48	in	in	ADP
issue-2305	30	49	their	their	PRON
issue-2305	30	50	professional	professional	ADJ
issue-2305	30	51	lives	life	NOUN
issue-2305	30	52	,	,	PUNCT
issue-2305	30	53	as	as	ADV
issue-2305	30	54	well	well	ADV
issue-2305	30	55	as	as	ADP
issue-2305	30	56	the	the	DET
issue-2305	30	57	earnings	earning	NOUN
issue-2305	30	58	manipulation	manipulation	NOUN
issue-2305	30	59	strategies	strategy	NOUN
issue-2305	30	60	employed	employ	VERB
issue-2305	30	61	by	by	ADP
issue-2305	30	62	the	the	DET
issue-2305	30	63	represented	represent	VERB
issue-2305	30	64	listed	list	VERB
issue-2305	30	65	companies	company	NOUN
issue-2305	30	66	to	to	ADP
issue-2305	30	67	date	date	NOUN
issue-2305	30	68	,	,	PUNCT
issue-2305	30	69	could	could	AUX
issue-2305	30	70	have	have	AUX
issue-2305	30	71	influenced	influence	VERB
issue-2305	30	72	the	the	DET
issue-2305	30	73	participants	participant	NOUN
issue-2305	30	74	'	'	PART
issue-2305	30	75	attitudes	attitude	NOUN
issue-2305	30	76	towards	towards	ADP
issue-2305	30	77	the	the	DET
issue-2305	30	78	impact	impact	NOUN
issue-2305	30	79	of	of	ADP
issue-2305	30	80	the	the	DET
issue-2305	30	81	sars	sar	NOUN
issue-2305	30	82	-	-	PUNCT
issue-2305	30	83	cov-2	cov-2	NOUN
issue-2305	30	84	pandemic	pandemic	NOUN
issue-2305	30	85	on	on	ADP
issue-2305	30	86	the	the	DET
issue-2305	30	87	quality	quality	NOUN
issue-2305	30	88	of	of	ADP
issue-2305	30	89	earnings	earning	NOUN
issue-2305	30	90	on	on	ADP
issue-2305	30	91	the	the	DET
issue-2305	30	92	polish	polish	ADJ
issue-2305	30	93	capital	capital	NOUN
issue-2305	30	94	market	market	NOUN
issue-2305	30	95	.	.	PUNCT
issue-2305	31	1	2	2	X
issue-2305	31	2	.	.	X
issue-2305	31	3	earnings	earning	NOUN
issue-2305	31	4	management	management	NOUN
issue-2305	31	5	–	–	PUNCT
issue-2305	31	6	general	general	ADJ
issue-2305	31	7	overview	overview	NOUN
issue-2305	31	8	of	of	ADP
issue-2305	31	9	the	the	DET
issue-2305	31	10	issue	issue	NOUN
issue-2305	31	11	earnings	earning	NOUN
issue-2305	31	12	management	management	NOUN
issue-2305	31	13	practices	practice	NOUN
issue-2305	31	14	include	include	VERB
issue-2305	31	15	a	a	DET
issue-2305	31	16	wide	wide	ADJ
issue-2305	31	17	range	range	NOUN
issue-2305	31	18	of	of	ADP
issue-2305	31	19	activities	activity	NOUN
issue-2305	31	20	related	relate	VERB
issue-2305	31	21	to	to	ADP
issue-2305	31	22	the	the	DET
issue-2305	31	23	selection	selection	NOUN
issue-2305	31	24	of	of	ADP
issue-2305	31	25	specific	specific	ADJ
issue-2305	31	26	estimates	estimate	NOUN
issue-2305	31	27	used	use	VERB
issue-2305	31	28	to	to	PART
issue-2305	31	29	value	value	VERB
issue-2305	31	30	assets	asset	NOUN
issue-2305	31	31	or	or	CCONJ
issue-2305	31	32	liabilities	liability	NOUN
issue-2305	31	33	,	,	PUNCT
issue-2305	31	34	revenues	revenue	NOUN
issue-2305	31	35	and	and	CCONJ
issue-2305	31	36	costs	cost	NOUN
issue-2305	31	37	because	because	SCONJ
issue-2305	31	38	they	they	PRON
issue-2305	31	39	can	can	AUX
issue-2305	31	40	not	not	PART
issue-2305	31	41	be	be	AUX
issue-2305	31	42	quoted	quote	VERB
issue-2305	31	43	,	,	PUNCT
issue-2305	31	44	as	as	ADV
issue-2305	31	45	well	well	ADV
issue-2305	31	46	as	as	ADP
issue-2305	31	47	the	the	DET
issue-2305	31	48	structuring	structuring	NOUN
issue-2305	31	49	and	and	CCONJ
issue-2305	31	50	timing	timing	NOUN
issue-2305	31	51	of	of	ADP
issue-2305	31	52	operational	operational	ADJ
issue-2305	31	53	or	or	CCONJ
issue-2305	31	54	investment	investment	NOUN
issue-2305	31	55	decisions	decision	NOUN
issue-2305	31	56	that	that	PRON
issue-2305	31	57	will	will	AUX
issue-2305	31	58	make	make	VERB
issue-2305	31	59	it	it	PRON
issue-2305	31	60	possible	possible	ADJ
issue-2305	31	61	to	to	PART
issue-2305	31	62	move	move	VERB
issue-2305	31	63	reported	report	VERB
issue-2305	31	64	earnings	earning	NOUN
issue-2305	31	65	up	up	ADV
issue-2305	31	66	or	or	CCONJ
issue-2305	31	67	down	down	ADV
issue-2305	31	68	towards	towards	ADP
issue-2305	31	69	the	the	DET
issue-2305	31	70	desired	desire	VERB
issue-2305	31	71	target	target	NOUN
issue-2305	31	72	.	.	PUNCT
issue-2305	32	1	depending	depend	VERB
issue-2305	32	2	on	on	ADP
issue-2305	32	3	the	the	DET
issue-2305	32	4	adopted	adopt	VERB
issue-2305	32	5	theories	theory	NOUN
issue-2305	32	6	explaining	explain	VERB
issue-2305	32	7	the	the	DET
issue-2305	32	8	application	application	NOUN
issue-2305	32	9	of	of	ADP
issue-2305	32	10	earnings	earning	NOUN
issue-2305	32	11	management	management	NOUN
issue-2305	32	12	in	in	ADP
issue-2305	32	13	economic	economic	ADJ
issue-2305	32	14	practice	practice	NOUN
issue-2305	32	15	(	(	PUNCT
issue-2305	32	16	kothari	kothari	PROPN
issue-2305	32	17	et	et	PROPN
issue-2305	32	18	al	al	PROPN
issue-2305	32	19	.	.	PROPN
issue-2305	32	20	,	,	PUNCT
issue-2305	32	21	2016	2016	NUM
issue-2305	32	22	;	;	PUNCT
issue-2305	32	23	commerford	commerford	PROPN
issue-2305	32	24	et	et	PROPN
issue-2305	32	25	al	al	PROPN
issue-2305	32	26	.	.	PROPN
issue-2305	32	27	,	,	PUNCT
issue-2305	32	28	2018	2018	NUM
issue-2305	32	29	;	;	PUNCT
issue-2305	32	30	mendoza	mendoza	PROPN
issue-2305	32	31	et	et	PROPN
issue-2305	32	32	al	al	PROPN
issue-2305	32	33	.	.	PROPN
issue-2305	32	34	,	,	PUNCT
issue-2305	32	35	2021	2021	NUM
issue-2305	32	36	;	;	PUNCT
issue-2305	32	37	habib	habib	PROPN
issue-2305	32	38	et	et	PROPN
issue-2305	32	39	al	al	PROPN
issue-2305	32	40	.	.	PROPN
issue-2305	32	41	,	,	PUNCT
issue-2305	32	42	2022	2022	NUM
issue-2305	32	43	)	)	PUNCT
issue-2305	32	44	,	,	PUNCT
issue-2305	32	45	earnings	earning	NOUN
issue-2305	32	46	manipulation	manipulation	NOUN
issue-2305	32	47	can	can	AUX
issue-2305	32	48	be	be	AUX
issue-2305	32	49	characterised	characterise	VERB
issue-2305	32	50	in	in	ADP
issue-2305	32	51	different	different	ADJ
issue-2305	32	52	ways	way	NOUN
issue-2305	32	53	–	–	PUNCT
issue-2305	32	54	starting	start	VERB
issue-2305	32	55	from	from	ADP
issue-2305	32	56	the	the	DET
issue-2305	32	57	view	view	NOUN
issue-2305	32	58	that	that	SCONJ
issue-2305	32	59	the	the	DET
issue-2305	32	60	mentioned	mention	VERB
issue-2305	32	61	activities	activity	NOUN
issue-2305	32	62	have	have	AUX
issue-2305	32	63	a	a	DET
issue-2305	32	64	strictly	strictly	ADV
issue-2305	32	65	opportunistic	opportunistic	ADJ
issue-2305	32	66	dimension	dimension	NOUN
issue-2305	32	67	and	and	CCONJ
issue-2305	32	68	are	be	AUX
issue-2305	32	69	aimed	aim	VERB
issue-2305	32	70	at	at	ADP
issue-2305	32	71	misleading	mislead	VERB
issue-2305	32	72	some	some	DET
issue-2305	32	73	groups	group	NOUN
issue-2305	32	74	of	of	ADP
issue-2305	32	75	company	company	NOUN
issue-2305	32	76	stakeholders	stakeholder	NOUN
issue-2305	32	77	about	about	ADP
issue-2305	32	78	the	the	DET
issue-2305	32	79	true	true	ADJ
issue-2305	32	80	economic	economic	ADJ
issue-2305	32	81	performance	performance	NOUN
issue-2305	32	82	of	of	ADP
issue-2305	32	83	the	the	DET
issue-2305	32	84	company	company	NOUN
issue-2305	32	85	(	(	PUNCT
issue-2305	32	86	kaplan	kaplan	PROPN
issue-2305	32	87	,	,	PUNCT
issue-2305	32	88	2001	2001	NUM
issue-2305	32	89	)	)	PUNCT
issue-2305	32	90	,	,	PUNCT
issue-2305	32	91	by	by	ADP
issue-2305	32	92	viewing	view	VERB
issue-2305	32	93	them	they	PRON
issue-2305	32	94	through	through	ADP
issue-2305	32	95	the	the	DET
issue-2305	32	96	prism	prism	NOUN
issue-2305	32	97	of	of	ADP
issue-2305	32	98	the	the	DET
issue-2305	32	99	(	(	PUNCT
issue-2305	32	100	legally	legally	ADV
issue-2305	32	101	permitted	permit	VERB
issue-2305	32	102	)	)	PUNCT
issue-2305	32	103	flexibility	flexibility	NOUN
issue-2305	32	104	in	in	ADP
issue-2305	32	105	shaping	shape	VERB
issue-2305	32	106	accounting	accounting	NOUN
issue-2305	32	107	values	value	NOUN
issue-2305	32	108	(	(	PUNCT
issue-2305	32	109	prior	prior	ADV
issue-2305	32	110	et	et	PROPN
issue-2305	32	111	al	al	PROPN
issue-2305	32	112	.	.	PROPN
issue-2305	32	113	,	,	PUNCT
issue-2305	32	114	2008	2008	NUM
issue-2305	32	115	)	)	PUNCT
issue-2305	32	116	,	,	PUNCT
issue-2305	32	117	and	and	CCONJ
issue-2305	32	118	ending	end	VERB
issue-2305	32	119	with	with	ADP
issue-2305	32	120	the	the	DET
issue-2305	32	121	statement	statement	NOUN
issue-2305	32	122	that	that	SCONJ
issue-2305	32	123	these	these	DET
issue-2305	32	124	practices	practice	NOUN
issue-2305	32	125	can	can	AUX
issue-2305	32	126	be	be	AUX
issue-2305	32	127	used	use	VERB
issue-2305	32	128	to	to	PART
issue-2305	32	129	improve	improve	VERB
issue-2305	32	130	the	the	DET
issue-2305	32	131	quality	quality	NOUN
issue-2305	32	132	of	of	ADP
issue-2305	32	133	reported	report	VERB
issue-2305	32	134	information	information	NOUN
issue-2305	32	135	(	(	PUNCT
issue-2305	32	136	sankar	sankar	NOUN
issue-2305	32	137	,	,	PUNCT
issue-2305	32	138	subramanyam	subramanyam	NOUN
issue-2305	32	139	,	,	PUNCT
issue-2305	32	140	2001	2001	NUM
issue-2305	32	141	)	)	PUNCT
issue-2305	32	142	.	.	PUNCT
issue-2305	33	1	current	current	ADJ
issue-2305	33	2	accounting	accounting	NOUN
issue-2305	33	3	rules	rule	NOUN
issue-2305	33	4	provide	provide	VERB
issue-2305	33	5	a	a	DET
issue-2305	33	6	wide	wide	ADJ
issue-2305	33	7	range	range	NOUN
issue-2305	33	8	of	of	ADP
issue-2305	33	9	accounting	accounting	NOUN
issue-2305	33	10	instruments	instrument	NOUN
issue-2305	33	11	to	to	PART
issue-2305	33	12	reduce	reduce	VERB
issue-2305	33	13	,	,	PUNCT
issue-2305	33	14	increase	increase	VERB
issue-2305	33	15	or	or	CCONJ
issue-2305	33	16	smooth	smooth	ADJ
issue-2305	33	17	financial	financial	ADJ
issue-2305	33	18	results	result	NOUN
issue-2305	33	19	.	.	PUNCT
issue-2305	34	1	based	base	VERB
issue-2305	34	2	on	on	ADP
issue-2305	34	3	accounting	accounting	NOUN
issue-2305	34	4	estimates	estimate	NOUN
issue-2305	34	5	(	(	PUNCT
issue-2305	34	6	such	such	ADJ
issue-2305	34	7	as	as	ADP
issue-2305	34	8	the	the	DET
issue-2305	34	9	setting	setting	NOUN
issue-2305	34	10	of	of	ADP
issue-2305	34	11	bad	bad	ADJ
issue-2305	34	12	debt	debt	NOUN
issue-2305	34	13	allowances	allowance	NOUN
issue-2305	34	14	,	,	PUNCT
issue-2305	34	15	inventory	inventory	NOUN
issue-2305	34	16	write	write	NOUN
issue-2305	34	17	-	-	PUNCT
issue-2305	34	18	downs	down	NOUN
issue-2305	34	19	and	and	CCONJ
issue-2305	34	20	the	the	DET
issue-2305	34	21	manipulation	manipulation	NOUN
issue-2305	34	22	of	of	ADP
issue-2305	34	23	depreciation	depreciation	NOUN
issue-2305	34	24	)	)	PUNCT
issue-2305	34	25	,	,	PUNCT
issue-2305	34	26	managers	manager	NOUN
issue-2305	34	27	can	can	AUX
issue-2305	34	28	deliberately	deliberately	ADV
issue-2305	34	29	understate	understate	VERB
issue-2305	34	30	reported	report	VERB
issue-2305	34	31	earnings	earning	NOUN
issue-2305	34	32	in	in	ADP
issue-2305	34	33	prosperous	prosperous	ADJ
issue-2305	34	34	periods	period	NOUN
issue-2305	34	35	.	.	PUNCT
issue-2305	35	1	when	when	SCONJ
issue-2305	35	2	estimating	estimate	VERB
issue-2305	35	3	accounting	accounting	NOUN
issue-2305	35	4	years	year	NOUN
issue-2305	35	5	in	in	ADP
issue-2305	35	6	which	which	PRON
issue-2305	35	7	earnings	earning	NOUN
issue-2305	35	8	are	be	AUX
issue-2305	35	9	higher	high	ADJ
issue-2305	35	10	than	than	SCONJ
issue-2305	35	11	expected	expect	VERB
issue-2305	35	12	,	,	PUNCT
issue-2305	35	13	a	a	DET
issue-2305	35	14	firm	firm	NOUN
issue-2305	35	15	's	's	PART
issue-2305	35	16	managers	manager	NOUN
issue-2305	35	17	may	may	AUX
issue-2305	35	18	choose	choose	VERB
issue-2305	35	19	an	an	DET
issue-2305	35	20	estimate	estimate	NOUN
issue-2305	35	21	at	at	ADP
issue-2305	35	22	the	the	DET
issue-2305	35	23	high	high	ADJ
issue-2305	35	24	end	end	NOUN
issue-2305	35	25	of	of	ADP
issue-2305	35	26	the	the	DET
issue-2305	35	27	range	range	NOUN
issue-2305	35	28	of	of	ADP
issue-2305	35	29	possible	possible	ADJ
issue-2305	35	30	costs	cost	NOUN
issue-2305	35	31	(	(	PUNCT
issue-2305	35	32	expenses	expense	NOUN
issue-2305	35	33	)	)	PUNCT
issue-2305	35	34	,	,	PUNCT
issue-2305	35	35	thereby	thereby	ADV
issue-2305	35	36	increasing	increase	VERB
issue-2305	35	37	them	they	PRON
issue-2305	35	38	in	in	ADP
issue-2305	35	39	the	the	DET
issue-2305	35	40	fiscal	fiscal	ADJ
issue-2305	35	41	year	year	NOUN
issue-2305	35	42	in	in	ADP
issue-2305	35	43	question	question	NOUN
issue-2305	35	44	(	(	PUNCT
issue-2305	35	45	mckee	mckee	NOUN
issue-2305	35	46	,	,	PUNCT
issue-2305	35	47	2006	2006	NUM
issue-2305	35	48	)	)	PUNCT
issue-2305	35	49	.	.	PUNCT
issue-2305	36	1	in	in	ADP
issue-2305	36	2	subsequent	subsequent	ADJ
issue-2305	36	3	periods	period	NOUN
issue-2305	36	4	,	,	PUNCT
issue-2305	36	5	when	when	SCONJ
issue-2305	36	6	it	it	PRON
issue-2305	36	7	is	be	AUX
issue-2305	36	8	necessary	necessary	ADJ
issue-2305	36	9	to	to	PART
issue-2305	36	10	increase	increase	VERB
issue-2305	36	11	the	the	DET
issue-2305	36	12	reported	reported	ADJ
issue-2305	36	13	financial	financial	ADJ
issue-2305	36	14	result	result	NOUN
issue-2305	36	15	,	,	PUNCT
issue-2305	36	16	managers	manager	NOUN
issue-2305	36	17	could	could	AUX
issue-2305	36	18	seek	seek	VERB
issue-2305	36	19	to	to	PART
issue-2305	36	20	reverse	reverse	VERB
issue-2305	36	21	provisions	provision	NOUN
issue-2305	36	22	or	or	CCONJ
issue-2305	36	23	write	write	NOUN
issue-2305	36	24	-	-	PUNCT
issue-2305	36	25	offs	off	NOUN
issue-2305	36	26	in	in	ADP
issue-2305	36	27	order	order	NOUN
issue-2305	36	28	to	to	PART
issue-2305	36	29	increase	increase	VERB
issue-2305	36	30	earnings	earning	NOUN
issue-2305	36	31	.	.	PUNCT
issue-2305	37	1	on	on	ADP
issue-2305	37	2	the	the	DET
issue-2305	37	3	other	other	ADJ
issue-2305	37	4	hand	hand	NOUN
issue-2305	37	5	,	,	PUNCT
issue-2305	37	6	if	if	SCONJ
issue-2305	37	7	circumstances	circumstance	NOUN
issue-2305	37	8	are	be	AUX
issue-2305	37	9	bad	bad	ADJ
issue-2305	37	10	and	and	CCONJ
issue-2305	37	11	it	it	PRON
issue-2305	37	12	is	be	AUX
issue-2305	37	13	impossible	impossible	ADJ
issue-2305	37	14	to	to	PART
issue-2305	37	15	avoid	avoid	VERB
issue-2305	37	16	reporting	report	VERB
issue-2305	37	17	large	large	ADJ
issue-2305	37	18	losses	loss	NOUN
issue-2305	37	19	,	,	PUNCT
issue-2305	37	20	managers	manager	NOUN
issue-2305	37	21	could	could	AUX
issue-2305	37	22	use	use	VERB
issue-2305	37	23	the	the	DET
issue-2305	37	24	big	big	ADJ
issue-2305	37	25	bath	bath	NOUN
issue-2305	37	26	technique	technique	NOUN
issue-2305	37	27	,	,	PUNCT
issue-2305	37	28	which	which	PRON
issue-2305	37	29	consists	consist	VERB
issue-2305	37	30	in	in	ADP
issue-2305	37	31	gradually	gradually	ADV
issue-2305	37	32	further	far	ADV
issue-2305	37	33	reducing	reduce	VERB
issue-2305	37	34	the	the	DET
issue-2305	37	35	unsatisfactory	unsatisfactory	ADJ
issue-2305	37	36	level	level	NOUN
issue-2305	37	37	of	of	ADP
issue-2305	37	38	the	the	DET
issue-2305	37	39	financial	financial	ADJ
issue-2305	37	40	result	result	NOUN
issue-2305	37	41	in	in	ADP
issue-2305	37	42	order	order	NOUN
issue-2305	37	43	to	to	PART
issue-2305	37	44	allow	allow	VERB
issue-2305	37	45	its	its	PRON
issue-2305	37	46	artificial	artificial	ADJ
issue-2305	37	47	increase	increase	NOUN
issue-2305	37	48	in	in	ADP
issue-2305	37	49	the	the	DET
issue-2305	37	50	future	future	NOUN
issue-2305	37	51	by	by	ADP
issue-2305	37	52	generating	generate	VERB
issue-2305	37	53	exceptionally	exceptionally	ADV
issue-2305	37	54	high	high	ADJ
issue-2305	37	55	costs	cost	NOUN
issue-2305	37	56	(	(	PUNCT
issue-2305	37	57	e.g.	e.g.	ADV
issue-2305	37	58	,	,	PUNCT
issue-2305	37	59	"	"	PUNCT
issue-2305	37	60	one	one	NUM
issue-2305	37	61	-	-	PUNCT
issue-2305	37	62	off	off	NOUN
issue-2305	37	63	"	"	PUNCT
issue-2305	37	64	recording	recording	NOUN
issue-2305	37	65	of	of	ADP
issue-2305	37	66	the	the	DET
issue-2305	37	67	entire	entire	ADJ
issue-2305	37	68	ceiling	ceiling	NOUN
issue-2305	37	69	of	of	ADP
issue-2305	37	70	costs	cost	NOUN
issue-2305	37	71	related	relate	VERB
issue-2305	37	72	to	to	ADP
issue-2305	37	73	restructuring	restructure	VERB
issue-2305	37	74	provisions	provision	NOUN
issue-2305	37	75	or	or	CCONJ
issue-2305	37	76	restructuring	restructuring	NOUN
issue-2305	37	77	of	of	ADP
issue-2305	37	78	problematic	problematic	ADJ
issue-2305	37	79	debts	debt	NOUN
issue-2305	37	80	)	)	PUNCT
issue-2305	37	81	in	in	ADP
issue-2305	37	82	the	the	DET
issue-2305	37	83	current	current	ADJ
issue-2305	37	84	period	period	NOUN
issue-2305	37	85	,	,	PUNCT
issue-2305	37	86	while	while	SCONJ
issue-2305	37	87	at	at	ADP
issue-2305	37	88	the	the	DET
issue-2305	37	89	same	same	ADJ
issue-2305	37	90	time	time	NOUN
issue-2305	37	91	seeking	seek	VERB
issue-2305	37	92	to	to	PART
issue-2305	37	93	reduce	reduce	VERB
issue-2305	37	94	the	the	DET
issue-2305	37	95	level	level	NOUN
issue-2305	37	96	of	of	ADP
issue-2305	37	97	costs	cost	NOUN
issue-2305	37	98	in	in	ADP
issue-2305	37	99	subsequent	subsequent	ADJ
issue-2305	37	100	years	year	NOUN
issue-2305	37	101	.	.	PUNCT
issue-2305	38	1	earnings	earning	NOUN
issue-2305	38	2	management	management	NOUN
issue-2305	38	3	motives	motive	NOUN
issue-2305	38	4	may	may	AUX
issue-2305	38	5	be	be	AUX
issue-2305	38	6	integrally	integrally	ADV
issue-2305	38	7	related	relate	VERB
issue-2305	38	8	to	to	ADP
issue-2305	38	9	the	the	DET
issue-2305	38	10	desire	desire	NOUN
issue-2305	38	11	to	to	PART
issue-2305	38	12	meet	meet	VERB
issue-2305	38	13	the	the	DET
issue-2305	38	14	expectations	expectation	NOUN
issue-2305	38	15	of	of	ADP
issue-2305	38	16	financial	financial	ADJ
issue-2305	38	17	market	market	NOUN
issue-2305	38	18	analysts	analyst	NOUN
issue-2305	38	19	and	and	CCONJ
issue-2305	38	20	have	have	VERB
issue-2305	38	21	connotations	connotation	NOUN
issue-2305	38	22	with	with	ADP
issue-2305	38	23	the	the	DET
issue-2305	38	24	threshold	threshold	NOUN
issue-2305	38	25	theory	theory	NOUN
issue-2305	38	26	,	,	PUNCT
issue-2305	38	27	which	which	PRON
issue-2305	38	28	emphasises	emphasise	VERB
issue-2305	38	29	the	the	DET
issue-2305	38	30	importance	importance	NOUN
issue-2305	38	31	of	of	ADP
issue-2305	38	32	analysts	analyst	NOUN
issue-2305	38	33	'	'	PART
issue-2305	38	34	forecasts	forecast	NOUN
issue-2305	38	35	in	in	ADP
issue-2305	38	36	corporate	corporate	ADJ
issue-2305	38	37	governance	governance	NOUN
issue-2305	38	38	.	.	PUNCT
issue-2305	39	1	from	from	ADP
issue-2305	39	2	a	a	DET
issue-2305	39	3	psychological	psychological	ADJ
issue-2305	39	4	point	point	NOUN
issue-2305	39	5	of	of	ADP
issue-2305	39	6	view	view	NOUN
issue-2305	39	7	,	,	PUNCT
issue-2305	39	8	reporting	report	VERB
issue-2305	39	9	earnings	earning	NOUN
issue-2305	39	10	above	above	ADP
issue-2305	39	11	expectations	expectation	NOUN
issue-2305	39	12	may	may	AUX
issue-2305	39	13	be	be	AUX
issue-2305	39	14	an	an	DET
issue-2305	39	15	impulse	impulse	NOUN
issue-2305	39	16	to	to	PART
issue-2305	39	17	increase	increase	VERB
issue-2305	39	18	stakeholders	stakeholder	NOUN
issue-2305	39	19	'	'	PART
issue-2305	39	20	trust	trust	NOUN
issue-2305	39	21	in	in	ADP
issue-2305	39	22	the	the	DET
issue-2305	39	23	firm	firm	NOUN
issue-2305	39	24	.	.	PUNCT
issue-2305	40	1	in	in	ADP
issue-2305	40	2	addition	addition	NOUN
issue-2305	40	3	,	,	PUNCT
issue-2305	40	4	greater	great	ADJ
issue-2305	40	5	predictability	predictability	NOUN
issue-2305	40	6	of	of	ADP
issue-2305	40	7	financial	financial	ADJ
issue-2305	40	8	results	result	NOUN
issue-2305	40	9	reduces	reduce	VERB
issue-2305	40	10	the	the	DET
issue-2305	40	11	risk	risk	NOUN
issue-2305	40	12	premium	premium	NOUN
issue-2305	40	13	and	and	CCONJ
issue-2305	40	14	the	the	DET
issue-2305	40	15	market	market	NOUN
issue-2305	40	16	responds	respond	VERB
issue-2305	40	17	positively	positively	ADV
issue-2305	40	18	to	to	PART
issue-2305	40	19	steadily	steadily	ADV
issue-2305	40	20	growing	grow	VERB
issue-2305	40	21	,	,	PUNCT
issue-2305	40	22	stable	stable	ADJ
issue-2305	40	23	profits	profit	NOUN
issue-2305	40	24	.	.	PUNCT
issue-2305	41	1	however	however	ADV
issue-2305	41	2	,	,	PUNCT
issue-2305	41	3	too	too	ADV
issue-2305	41	4	much	much	ADV
issue-2305	41	5	upward	upward	ADJ
issue-2305	41	6	revision	revision	NOUN
issue-2305	41	7	of	of	ADP
issue-2305	41	8	earnings	earning	NOUN
issue-2305	41	9	can	can	AUX
issue-2305	41	10	be	be	AUX
issue-2305	41	11	damaging	damage	VERB
issue-2305	41	12	to	to	ADP
issue-2305	41	13	the	the	DET
issue-2305	41	14	company	company	NOUN
issue-2305	41	15	,	,	PUNCT
issue-2305	41	16	as	as	SCONJ
issue-2305	41	17	investors	investor	NOUN
issue-2305	41	18	'	'	PART
issue-2305	41	19	future	future	ADJ
issue-2305	41	20	expectations	expectation	NOUN
issue-2305	41	21	will	will	AUX
issue-2305	41	22	exceed	exceed	VERB
issue-2305	41	23	the	the	DET
issue-2305	41	24	company	company	NOUN
issue-2305	41	25	's	's	PART
issue-2305	41	26	actual	actual	ADJ
issue-2305	41	27	growth	growth	NOUN
issue-2305	41	28	potential	potential	NOUN
issue-2305	41	29	.	.	PUNCT
issue-2305	42	1	earnings	earning	NOUN
issue-2305	42	2	smoothing	smoothing	NOUN
issue-2305	42	3	is	be	AUX
issue-2305	42	4	the	the	DET
issue-2305	42	5	deliberate	deliberate	ADJ
issue-2305	42	6	elimination	elimination	NOUN
issue-2305	42	7	of	of	ADP
issue-2305	42	8	the	the	DET
issue-2305	42	9	"	"	PUNCT
issue-2305	42	10	peaks	peak	NOUN
issue-2305	42	11	"	"	PUNCT
issue-2305	42	12	and	and	CCONJ
issue-2305	42	13	"	"	PUNCT
issue-2305	42	14	troughs	troughs	NOUN
issue-2305	42	15	"	"	PUNCT
issue-2305	42	16	in	in	ADP
issue-2305	42	17	a	a	DET
issue-2305	42	18	company	company	NOUN
issue-2305	42	19	's	's	PART
issue-2305	42	20	normal	normal	ADJ
issue-2305	42	21	earnings	earning	NOUN
issue-2305	42	22	by	by	ADP
issue-2305	42	23	reducing	reduce	VERB
issue-2305	42	24	and	and	CCONJ
issue-2305	42	25	retaining	retain	VERB
issue-2305	42	26	profits	profit	NOUN
issue-2305	42	27	in	in	ADP
issue-2305	42	28	good	good	ADJ
issue-2305	42	29	years	year	NOUN
issue-2305	42	30	and	and	CCONJ
issue-2305	42	31	using	use	VERB
issue-2305	42	32	them	they	PRON
issue-2305	42	33	in	in	ADP
issue-2305	42	34	bad	bad	ADJ
issue-2305	42	35	years	year	NOUN
issue-2305	42	36	.	.	PUNCT
issue-2305	43	1	it	it	PRON
issue-2305	43	2	is	be	AUX
issue-2305	43	3	based	base	VERB
issue-2305	43	4	baltic	baltic	ADJ
issue-2305	43	5	journal	journal	NOUN
issue-2305	43	6	of	of	ADP
issue-2305	43	7	economic	economic	ADJ
issue-2305	43	8	studies	study	NOUN
issue-2305	43	9	3	3	NUM
issue-2305	43	10	vol	vol	NOUN
issue-2305	43	11	.	.	PUNCT
issue-2305	44	1	10	10	NUM
issue-2305	44	2	no	no	NOUN
issue-2305	44	3	.	.	NOUN
issue-2305	44	4	1	1	NUM
issue-2305	44	5	,	,	PUNCT
issue-2305	44	6	2024	2024	NUM
issue-2305	44	7	on	on	ADP
issue-2305	44	8	manipulating	manipulate	VERB
issue-2305	44	9	the	the	DET
issue-2305	44	10	time	time	NOUN
issue-2305	44	11	profile	profile	NOUN
issue-2305	44	12	of	of	ADP
issue-2305	44	13	earnings	earning	NOUN
issue-2305	44	14	to	to	PART
issue-2305	44	15	make	make	VERB
issue-2305	44	16	the	the	DET
issue-2305	44	17	stream	stream	NOUN
issue-2305	44	18	of	of	ADP
issue-2305	44	19	reported	report	VERB
issue-2305	44	20	earnings	earning	NOUN
issue-2305	44	21	less	less	ADV
issue-2305	44	22	volatile	volatile	ADJ
issue-2305	44	23	.	.	PUNCT
issue-2305	45	1	at	at	ADP
issue-2305	45	2	the	the	DET
issue-2305	45	3	same	same	ADJ
issue-2305	45	4	time	time	NOUN
issue-2305	45	5	,	,	PUNCT
issue-2305	45	6	the	the	DET
issue-2305	45	7	intention	intention	NOUN
issue-2305	45	8	of	of	ADP
issue-2305	45	9	management	management	NOUN
issue-2305	45	10	is	be	AUX
issue-2305	45	11	to	to	PART
issue-2305	45	12	prevent	prevent	VERB
issue-2305	45	13	excessive	excessive	ADJ
issue-2305	45	14	increases	increase	NOUN
issue-2305	45	15	in	in	ADP
issue-2305	45	16	the	the	DET
issue-2305	45	17	company	company	NOUN
issue-2305	45	18	's	's	PART
issue-2305	45	19	financial	financial	ADJ
issue-2305	45	20	results	result	NOUN
issue-2305	45	21	over	over	ADP
issue-2305	45	22	the	the	DET
issue-2305	45	23	long	long	ADJ
issue-2305	45	24	term	term	NOUN
issue-2305	45	25	.	.	PUNCT
issue-2305	46	1	as	as	SCONJ
issue-2305	46	2	business	business	NOUN
issue-2305	46	3	practice	practice	NOUN
issue-2305	46	4	shows	show	NOUN
issue-2305	46	5	,	,	PUNCT
issue-2305	46	6	profit	profit	NOUN
issue-2305	46	7	management	management	NOUN
issue-2305	46	8	takes	take	VERB
issue-2305	46	9	the	the	DET
issue-2305	46	10	form	form	NOUN
issue-2305	46	11	of	of	ADP
issue-2305	46	12	accounting	accounting	NOUN
issue-2305	46	13	-	-	PUNCT
issue-2305	46	14	type	type	NOUN
issue-2305	46	15	practices	practice	NOUN
issue-2305	46	16	implemented	implement	VERB
issue-2305	46	17	at	at	ADP
issue-2305	46	18	the	the	DET
issue-2305	46	19	end	end	NOUN
issue-2305	46	20	of	of	ADP
issue-2305	46	21	the	the	DET
issue-2305	46	22	financial	financial	ADJ
issue-2305	46	23	year	year	NOUN
issue-2305	46	24	to	to	PART
issue-2305	46	25	artificially	artificially	ADV
issue-2305	46	26	improve	improve	VERB
issue-2305	46	27	the	the	DET
issue-2305	46	28	image	image	NOUN
issue-2305	46	29	of	of	ADP
issue-2305	46	30	the	the	DET
issue-2305	46	31	company	company	NOUN
issue-2305	46	32	's	's	PART
issue-2305	46	33	economic	economic	ADJ
issue-2305	46	34	performance	performance	NOUN
issue-2305	46	35	using	use	VERB
issue-2305	46	36	the	the	DET
issue-2305	46	37	assumptions	assumption	NOUN
issue-2305	46	38	of	of	ADP
issue-2305	46	39	the	the	DET
issue-2305	46	40	"	"	PUNCT
issue-2305	46	41	window	window	NOUN
issue-2305	46	42	dressing	dressing	NOUN
issue-2305	46	43	"	"	PUNCT
issue-2305	46	44	technique	technique	NOUN
issue-2305	46	45	.	.	PUNCT
issue-2305	47	1	it	it	PRON
issue-2305	47	2	involves	involve	VERB
issue-2305	47	3	different	different	ADJ
issue-2305	47	4	measures	measure	NOUN
issue-2305	47	5	to	to	PART
issue-2305	47	6	manage	manage	VERB
issue-2305	47	7	financial	financial	ADJ
issue-2305	47	8	liquidity	liquidity	NOUN
issue-2305	47	9	,	,	PUNCT
issue-2305	47	10	such	such	ADJ
issue-2305	47	11	as	as	ADP
issue-2305	47	12	utilizing	utilize	VERB
issue-2305	47	13	available	available	ADJ
issue-2305	47	14	credit	credit	NOUN
issue-2305	47	15	lines	line	NOUN
issue-2305	47	16	and	and	CCONJ
issue-2305	47	17	actively	actively	ADV
issue-2305	47	18	collecting	collect	VERB
issue-2305	47	19	receivables	receivables	NOUN
issue-2305	47	20	.	.	PUNCT
issue-2305	48	1	additionally	additionally	ADV
issue-2305	48	2	,	,	PUNCT
issue-2305	48	3	it	it	PRON
issue-2305	48	4	includes	include	VERB
issue-2305	48	5	actions	action	NOUN
issue-2305	48	6	to	to	PART
issue-2305	48	7	enhance	enhance	VERB
issue-2305	48	8	profitability	profitability	NOUN
issue-2305	48	9	,	,	PUNCT
issue-2305	48	10	such	such	ADJ
issue-2305	48	11	as	as	ADP
issue-2305	48	12	adjusting	adjust	VERB
issue-2305	48	13	financial	financial	ADJ
issue-2305	48	14	records	record	NOUN
issue-2305	48	15	by	by	ADP
issue-2305	48	16	including	include	VERB
issue-2305	48	17	them	they	PRON
issue-2305	48	18	in	in	ADP
issue-2305	48	19	the	the	DET
issue-2305	48	20	previous	previous	ADJ
issue-2305	48	21	or	or	CCONJ
issue-2305	48	22	upcoming	upcoming	ADJ
issue-2305	48	23	period	period	NOUN
issue-2305	48	24	.	.	PUNCT
issue-2305	49	1	furthermore	furthermore	ADV
issue-2305	49	2	,	,	PUNCT
issue-2305	49	3	it	it	PRON
issue-2305	49	4	aims	aim	VERB
issue-2305	49	5	to	to	PART
issue-2305	49	6	reduce	reduce	VERB
issue-2305	49	7	the	the	DET
issue-2305	49	8	cost	cost	NOUN
issue-2305	49	9	of	of	ADP
issue-2305	49	10	economic	economic	ADJ
issue-2305	49	11	activity	activity	NOUN
issue-2305	49	12	.	.	PUNCT
issue-2305	50	1	according	accord	VERB
issue-2305	50	2	to	to	ADP
issue-2305	50	3	newman	newman	PROPN
issue-2305	50	4	et	et	PROPN
issue-2305	50	5	al	al	PROPN
issue-2305	50	6	.	.	PROPN
issue-2305	51	1	(	(	PUNCT
issue-2305	51	2	1992	1992	NUM
issue-2305	51	3	)	)	PUNCT
issue-2305	51	4	,	,	PUNCT
issue-2305	51	5	companies	company	NOUN
issue-2305	51	6	can	can	AUX
issue-2305	51	7	manipulate	manipulate	VERB
issue-2305	51	8	their	their	PRON
issue-2305	51	9	financial	financial	ADJ
issue-2305	51	10	statements	statement	NOUN
issue-2305	51	11	by	by	ADP
issue-2305	51	12	adjusting	adjust	VERB
issue-2305	51	13	discretionary	discretionary	ADJ
issue-2305	51	14	costs	cost	NOUN
issue-2305	51	15	,	,	PUNCT
issue-2305	51	16	delaying	delay	VERB
issue-2305	51	17	write	write	NOUN
issue-2305	51	18	-	-	PUNCT
issue-2305	51	19	downs	down	NOUN
issue-2305	51	20	,	,	PUNCT
issue-2305	51	21	allowing	allow	VERB
issue-2305	51	22	impairment	impairment	NOUN
issue-2305	51	23	of	of	ADP
issue-2305	51	24	fixed	fix	VERB
issue-2305	51	25	assets	asset	NOUN
issue-2305	51	26	,	,	PUNCT
issue-2305	51	27	refraining	refrain	VERB
issue-2305	51	28	from	from	ADP
issue-2305	51	29	creating	create	VERB
issue-2305	51	30	provisions	provision	NOUN
issue-2305	51	31	for	for	ADP
issue-2305	51	32	probable	probable	ADJ
issue-2305	51	33	future	future	ADJ
issue-2305	51	34	costs	cost	NOUN
issue-2305	51	35	,	,	PUNCT
issue-2305	51	36	and	and	CCONJ
issue-2305	51	37	other	other	ADJ
issue-2305	51	38	means	mean	NOUN
issue-2305	51	39	.	.	PUNCT
issue-2305	52	1	in	in	ADP
issue-2305	52	2	addition	addition	NOUN
issue-2305	52	3	,	,	PUNCT
issue-2305	52	4	to	to	PART
issue-2305	52	5	change	change	VERB
issue-2305	52	6	reported	report	VERB
issue-2305	52	7	earnings	earning	NOUN
issue-2305	52	8	in	in	ADP
issue-2305	52	9	a	a	DET
issue-2305	52	10	particular	particular	ADJ
issue-2305	52	11	direction	direction	NOUN
issue-2305	52	12	,	,	PUNCT
issue-2305	52	13	managers	manager	NOUN
issue-2305	52	14	may	may	AUX
issue-2305	52	15	engage	engage	VERB
issue-2305	52	16	in	in	ADP
issue-2305	52	17	substantive	substantive	ADJ
issue-2305	52	18	earnings	earning	NOUN
issue-2305	52	19	management	management	NOUN
issue-2305	52	20	activities	activity	NOUN
issue-2305	52	21	,	,	PUNCT
issue-2305	52	22	which	which	PRON
issue-2305	52	23	refer	refer	VERB
issue-2305	52	24	to	to	ADP
issue-2305	52	25	departures	departure	NOUN
issue-2305	52	26	from	from	ADP
issue-2305	52	27	normal	normal	ADJ
issue-2305	52	28	business	business	NOUN
issue-2305	52	29	activities	activity	NOUN
issue-2305	52	30	and	and	CCONJ
issue-2305	52	31	changes	change	NOUN
issue-2305	52	32	in	in	ADP
issue-2305	52	33	the	the	DET
issue-2305	52	34	timing	timing	NOUN
issue-2305	52	35	or	or	CCONJ
issue-2305	52	36	structure	structure	NOUN
issue-2305	52	37	of	of	ADP
issue-2305	52	38	the	the	DET
issue-2305	52	39	firm	firm	NOUN
issue-2305	52	40	's	's	PART
issue-2305	52	41	operations	operation	NOUN
issue-2305	52	42	(	(	PUNCT
issue-2305	52	43	sellami	sellami	NOUN
issue-2305	52	44	,	,	PUNCT
issue-2305	52	45	2015	2015	NUM
issue-2305	52	46	)	)	PUNCT
issue-2305	52	47	.	.	PUNCT
issue-2305	53	1	these	these	DET
issue-2305	53	2	activities	activity	NOUN
issue-2305	53	3	differ	differ	VERB
issue-2305	53	4	from	from	ADP
issue-2305	53	5	accrual	accrual	ADJ
issue-2305	53	6	-	-	PUNCT
issue-2305	53	7	based	base	VERB
issue-2305	53	8	earnings	earning	NOUN
issue-2305	53	9	manipulation	manipulation	NOUN
issue-2305	53	10	and	and	CCONJ
issue-2305	53	11	include	include	VERB
issue-2305	53	12	,	,	PUNCT
issue-2305	53	13	among	among	ADP
issue-2305	53	14	others	other	NOUN
issue-2305	53	15	,	,	PUNCT
issue-2305	53	16	overproduction	overproduction	NOUN
issue-2305	53	17	of	of	ADP
issue-2305	53	18	inventory	inventory	NOUN
issue-2305	53	19	to	to	PART
issue-2305	53	20	reduce	reduce	VERB
issue-2305	53	21	the	the	DET
issue-2305	53	22	cost	cost	NOUN
issue-2305	53	23	of	of	ADP
issue-2305	53	24	goods	good	NOUN
issue-2305	53	25	sold	sell	VERB
issue-2305	53	26	,	,	PUNCT
issue-2305	53	27	reduction	reduction	NOUN
issue-2305	53	28	of	of	ADP
issue-2305	53	29	discretionary	discretionary	ADJ
issue-2305	53	30	expenses	expense	NOUN
issue-2305	53	31	(	(	PUNCT
issue-2305	53	32	i.e.	i.e.	X
issue-2305	53	33	,	,	PUNCT
issue-2305	53	34	advertising	advertising	NOUN
issue-2305	53	35	,	,	PUNCT
issue-2305	53	36	research	research	NOUN
issue-2305	53	37	and	and	CCONJ
issue-2305	53	38	development	development	NOUN
issue-2305	53	39	,	,	PUNCT
issue-2305	53	40	selling	selling	NOUN
issue-2305	53	41	,	,	PUNCT
issue-2305	53	42	general	general	ADJ
issue-2305	53	43	and	and	CCONJ
issue-2305	53	44	administrative	administrative	ADJ
issue-2305	53	45	expenses	expense	NOUN
issue-2305	53	46	)	)	PUNCT
issue-2305	53	47	to	to	PART
issue-2305	53	48	improve	improve	VERB
issue-2305	53	49	reported	report	VERB
issue-2305	53	50	margins	margin	NOUN
issue-2305	53	51	,	,	PUNCT
issue-2305	53	52	repurchase	repurchase	NOUN
issue-2305	53	53	and	and	CCONJ
issue-2305	53	54	redemption	redemption	NOUN
issue-2305	53	55	of	of	ADP
issue-2305	53	56	own	own	ADJ
issue-2305	53	57	shares	share	NOUN
issue-2305	53	58	,	,	PUNCT
issue-2305	53	59	flushing	flush	VERB
issue-2305	53	60	of	of	ADP
issue-2305	53	61	the	the	DET
issue-2305	53	62	investment	investment	NOUN
issue-2305	53	63	portfolio	portfolio	NOUN
issue-2305	53	64	,	,	PUNCT
issue-2305	53	65	and	and	CCONJ
issue-2305	53	66	acquisition	acquisition	NOUN
issue-2305	53	67	or	or	CCONJ
issue-2305	53	68	sale	sale	NOUN
issue-2305	53	69	of	of	ADP
issue-2305	53	70	subsidiaries	subsidiary	NOUN
issue-2305	53	71	(	(	PUNCT
issue-2305	53	72	grullon	grullon	NOUN
issue-2305	53	73	,	,	PUNCT
issue-2305	53	74	ikenberry	ikenberry	NOUN
issue-2305	53	75	,	,	PUNCT
issue-2305	53	76	2010	2010	NUM
issue-2305	53	77	)	)	PUNCT
issue-2305	53	78	.	.	PUNCT
issue-2305	54	1	3	3	X
issue-2305	54	2	.	.	X
issue-2305	54	3	earnings	earning	NOUN
issue-2305	54	4	management	management	NOUN
issue-2305	54	5	models	model	NOUN
issue-2305	54	6	during	during	ADP
issue-2305	54	7	the	the	DET
issue-2305	54	8	sars	sar	NOUN
issue-2305	54	9	-	-	PUNCT
issue-2305	54	10	cov-2	cov-2	NOUN
issue-2305	54	11	pandemic	pandemic	NOUN
issue-2305	54	12	although	although	SCONJ
issue-2305	54	13	the	the	DET
issue-2305	54	14	number	number	NOUN
issue-2305	54	15	of	of	ADP
issue-2305	54	16	studies	study	NOUN
issue-2305	54	17	on	on	ADP
issue-2305	54	18	the	the	DET
issue-2305	54	19	impact	impact	NOUN
issue-2305	54	20	of	of	ADP
issue-2305	54	21	the	the	DET
issue-2305	54	22	sars	sar	NOUN
issue-2305	54	23	-	-	PUNCT
issue-2305	54	24	cov-2	cov-2	NOUN
issue-2305	54	25	pandemic	pandemic	NOUN
issue-2305	54	26	on	on	ADP
issue-2305	54	27	the	the	DET
issue-2305	54	28	finances	finance	NOUN
issue-2305	54	29	of	of	ADP
issue-2305	54	30	modern	modern	ADJ
issue-2305	54	31	companies	company	NOUN
issue-2305	54	32	is	be	AUX
issue-2305	54	33	increasing	increase	VERB
issue-2305	54	34	every	every	DET
issue-2305	54	35	year	year	NOUN
issue-2305	54	36	,	,	PUNCT
issue-2305	54	37	this	this	DET
issue-2305	54	38	issue	issue	NOUN
issue-2305	54	39	still	still	ADV
issue-2305	54	40	needs	need	VERB
issue-2305	54	41	to	to	PART
issue-2305	54	42	be	be	AUX
issue-2305	54	43	explored	explore	VERB
issue-2305	54	44	,	,	PUNCT
issue-2305	54	45	especially	especially	ADV
issue-2305	54	46	as	as	SCONJ
issue-2305	54	47	the	the	DET
issue-2305	54	48	results	result	NOUN
issue-2305	54	49	obtained	obtain	VERB
issue-2305	54	50	so	so	ADV
issue-2305	54	51	far	far	ADJ
issue-2305	54	52	point	point	NOUN
issue-2305	54	53	to	to	ADP
issue-2305	54	54	very	very	ADV
issue-2305	54	55	different	different	ADJ
issue-2305	54	56	conclusions	conclusion	NOUN
issue-2305	54	57	.	.	PUNCT
issue-2305	55	1	the	the	DET
issue-2305	55	2	existing	exist	VERB
issue-2305	55	3	literature	literature	NOUN
issue-2305	55	4	suggests	suggest	VERB
issue-2305	55	5	that	that	SCONJ
issue-2305	55	6	sars	sar	NOUN
issue-2305	55	7	-	-	PUNCT
issue-2305	55	8	cov-2	cov-2	NOUN
issue-2305	55	9	increased	increase	VERB
issue-2305	55	10	the	the	DET
issue-2305	55	11	financial	financial	ADJ
issue-2305	55	12	pressure	pressure	NOUN
issue-2305	55	13	on	on	ADP
issue-2305	55	14	firms	firm	NOUN
issue-2305	55	15	,	,	PUNCT
issue-2305	55	16	leading	lead	VERB
issue-2305	55	17	managers	manager	NOUN
issue-2305	55	18	to	to	PART
issue-2305	55	19	deliberately	deliberately	ADV
issue-2305	55	20	influence	influence	VERB
issue-2305	55	21	the	the	DET
issue-2305	55	22	value	value	NOUN
issue-2305	55	23	of	of	ADP
issue-2305	55	24	reported	report	VERB
issue-2305	55	25	earnings	earning	NOUN
issue-2305	55	26	.	.	PUNCT
issue-2305	56	1	xiao	xiao	PROPN
issue-2305	56	2	and	and	CCONJ
issue-2305	56	3	xi	xi	PROPN
issue-2305	56	4	(	(	PUNCT
issue-2305	56	5	2021	2021	NUM
issue-2305	56	6	)	)	PUNCT
issue-2305	56	7	found	find	VERB
issue-2305	56	8	that	that	SCONJ
issue-2305	56	9	firms	firm	NOUN
issue-2305	56	10	engaged	engage	VERB
issue-2305	56	11	in	in	ADP
issue-2305	56	12	more	more	ADJ
issue-2305	56	13	accounting	accounting	NOUN
issue-2305	56	14	earnings	earning	NOUN
issue-2305	56	15	management	management	NOUN
issue-2305	56	16	during	during	ADP
issue-2305	56	17	the	the	DET
issue-2305	56	18	pandemic	pandemic	ADJ
issue-2305	56	19	,	,	PUNCT
issue-2305	56	20	but	but	CCONJ
issue-2305	56	21	less	less	ADV
issue-2305	56	22	real	real	ADJ
issue-2305	56	23	earnings	earning	NOUN
issue-2305	56	24	management	management	NOUN
issue-2305	56	25	.	.	PUNCT
issue-2305	57	1	yan	yan	PROPN
issue-2305	57	2	et	et	PROPN
issue-2305	57	3	al	al	PROPN
issue-2305	57	4	.	.	PROPN
issue-2305	57	5	(	(	PUNCT
issue-2305	57	6	2022	2022	NUM
issue-2305	57	7	)	)	PUNCT
issue-2305	57	8	found	find	VERB
issue-2305	57	9	that	that	SCONJ
issue-2305	57	10	the	the	DET
issue-2305	57	11	economic	economic	ADJ
issue-2305	57	12	problems	problem	NOUN
issue-2305	57	13	caused	cause	VERB
issue-2305	57	14	by	by	ADP
issue-2305	57	15	the	the	DET
issue-2305	57	16	sars	sar	NOUN
issue-2305	57	17	-	-	PUNCT
issue-2305	57	18	cov-2	cov-2	NOUN
issue-2305	57	19	pandemic	pandemic	ADJ
issue-2305	57	20	intensified	intensify	VERB
issue-2305	57	21	accrual	accrual	ADJ
issue-2305	57	22	-	-	PUNCT
issue-2305	57	23	based	base	VERB
issue-2305	57	24	earnings	earning	NOUN
issue-2305	57	25	management	management	NOUN
issue-2305	57	26	behaviour	behaviour	NOUN
issue-2305	57	27	.	.	PUNCT
issue-2305	58	1	they	they	PRON
issue-2305	58	2	found	find	VERB
issue-2305	58	3	that	that	SCONJ
issue-2305	58	4	companies	company	NOUN
issue-2305	58	5	facing	face	VERB
issue-2305	58	6	severe	severe	ADJ
issue-2305	58	7	financial	financial	ADJ
issue-2305	58	8	constraints	constraint	NOUN
issue-2305	58	9	had	have	VERB
issue-2305	58	10	a	a	DET
issue-2305	58	11	more	more	ADV
issue-2305	58	12	pronounced	pronounced	ADJ
issue-2305	58	13	negative	negative	ADJ
issue-2305	58	14	impact	impact	NOUN
issue-2305	58	15	of	of	ADP
issue-2305	58	16	sars	sar	NOUN
issue-2305	58	17	-	-	PUNCT
issue-2305	58	18	cov-2	cov-2	NOUN
issue-2305	58	19	on	on	ADP
issue-2305	58	20	their	their	PRON
issue-2305	58	21	earnings	earning	NOUN
issue-2305	58	22	management	management	NOUN
issue-2305	58	23	activities	activity	NOUN
issue-2305	58	24	.	.	PUNCT
issue-2305	59	1	taylor	taylor	PROPN
issue-2305	59	2	et	et	PROPN
issue-2305	59	3	al	al	PROPN
issue-2305	59	4	.	.	PROPN
issue-2305	60	1	(	(	PUNCT
issue-2305	60	2	2023	2023	NUM
issue-2305	60	3	)	)	PUNCT
issue-2305	60	4	also	also	ADV
issue-2305	60	5	found	find	VERB
issue-2305	60	6	that	that	SCONJ
issue-2305	60	7	the	the	DET
issue-2305	60	8	sars	sar	NOUN
issue-2305	60	9	-	-	PUNCT
issue-2305	60	10	cov-2	cov-2	PART
issue-2305	60	11	outbreak	outbreak	NOUN
issue-2305	60	12	led	lead	VERB
issue-2305	60	13	to	to	ADP
issue-2305	60	14	an	an	DET
issue-2305	60	15	increase	increase	NOUN
issue-2305	60	16	in	in	ADP
issue-2305	60	17	earnings	earning	NOUN
issue-2305	60	18	manipulation	manipulation	NOUN
issue-2305	60	19	activities	activity	NOUN
issue-2305	60	20	.	.	PUNCT
issue-2305	61	1	hsu	hsu	PROPN
issue-2305	61	2	and	and	CCONJ
issue-2305	61	3	yang	yang	PROPN
issue-2305	61	4	(	(	PUNCT
issue-2305	61	5	2022	2022	NUM
issue-2305	61	6	)	)	PUNCT
issue-2305	61	7	show	show	VERB
issue-2305	61	8	that	that	SCONJ
issue-2305	61	9	earnings	earning	NOUN
issue-2305	61	10	quality	quality	NOUN
issue-2305	61	11	is	be	AUX
issue-2305	61	12	lower	low	ADJ
issue-2305	61	13	during	during	ADP
issue-2305	61	14	the	the	DET
issue-2305	61	15	pandemic	pandemic	ADJ
issue-2305	61	16	period	period	NOUN
issue-2305	61	17	,	,	PUNCT
issue-2305	61	18	and	and	CCONJ
issue-2305	61	19	they	they	PRON
issue-2305	61	20	find	find	VERB
issue-2305	61	21	evidence	evidence	NOUN
issue-2305	61	22	of	of	ADP
issue-2305	61	23	the	the	DET
issue-2305	61	24	implementation	implementation	NOUN
issue-2305	61	25	of	of	ADP
issue-2305	61	26	real	real	ADJ
issue-2305	61	27	earnings	earning	NOUN
issue-2305	61	28	management	management	NOUN
issue-2305	61	29	to	to	ADP
issue-2305	61	30	a	a	DET
issue-2305	61	31	greater	great	ADJ
issue-2305	61	32	extent	extent	NOUN
issue-2305	61	33	than	than	ADP
issue-2305	61	34	in	in	ADP
issue-2305	61	35	the	the	DET
issue-2305	61	36	years	year	NOUN
issue-2305	61	37	before	before	ADP
issue-2305	61	38	the	the	DET
issue-2305	61	39	financial	financial	ADJ
issue-2305	61	40	crisis	crisis	NOUN
issue-2305	61	41	caused	cause	VERB
issue-2305	61	42	by	by	ADP
issue-2305	61	43	the	the	DET
issue-2305	61	44	pandemic	pandemic	NOUN
issue-2305	61	45	.	.	PUNCT
issue-2305	62	1	lassoued	lassoue	VERB
issue-2305	62	2	and	and	CCONJ
issue-2305	62	3	khanchel	khanchel	PROPN
issue-2305	62	4	(	(	PUNCT
issue-2305	62	5	2021	2021	NUM
issue-2305	62	6	)	)	PUNCT
issue-2305	62	7	showed	show	VERB
issue-2305	62	8	that	that	SCONJ
issue-2305	62	9	eu	eu	PROPN
issue-2305	62	10	firms	firm	NOUN
issue-2305	62	11	tended	tend	VERB
issue-2305	62	12	to	to	PART
issue-2305	62	13	produce	produce	VERB
issue-2305	62	14	lower	low	ADJ
issue-2305	62	15	quality	quality	NOUN
issue-2305	62	16	financial	financial	ADJ
issue-2305	62	17	reports	report	NOUN
issue-2305	62	18	during	during	ADP
issue-2305	62	19	the	the	DET
issue-2305	62	20	sars	sar	NOUN
issue-2305	62	21	-	-	PUNCT
issue-2305	62	22	cov-2	cov-2	NOUN
issue-2305	62	23	pandemic	pandemic	NOUN
issue-2305	62	24	.	.	PUNCT
issue-2305	63	1	the	the	DET
issue-2305	63	2	evidence	evidence	NOUN
issue-2305	63	3	collected	collect	VERB
issue-2305	63	4	suggests	suggest	VERB
issue-2305	63	5	that	that	SCONJ
issue-2305	63	6	public	public	ADJ
issue-2305	63	7	firms	firm	NOUN
issue-2305	63	8	were	be	AUX
issue-2305	63	9	more	more	ADV
issue-2305	63	10	likely	likely	ADJ
issue-2305	63	11	to	to	PART
issue-2305	63	12	use	use	VERB
issue-2305	63	13	income	income	NOUN
issue-2305	63	14	-	-	PUNCT
issue-2305	63	15	enhancing	enhance	VERB
issue-2305	63	16	discretionary	discretionary	ADJ
issue-2305	63	17	accruals	accrual	NOUN
issue-2305	63	18	to	to	PART
issue-2305	63	19	manage	manage	VERB
issue-2305	63	20	earnings	earning	NOUN
issue-2305	63	21	upwards	upwards	ADV
issue-2305	63	22	and	and	CCONJ
issue-2305	63	23	to	to	PART
issue-2305	63	24	present	present	VERB
issue-2305	63	25	the	the	DET
issue-2305	63	26	firms	firm	NOUN
issue-2305	63	27	'	'	PART
issue-2305	63	28	economic	economic	ADJ
issue-2305	63	29	performance	performance	NOUN
issue-2305	63	30	in	in	ADP
issue-2305	63	31	a	a	DET
issue-2305	63	32	better	well	ADJ
issue-2305	63	33	light	light	NOUN
issue-2305	63	34	to	to	ADP
issue-2305	63	35	their	their	PRON
issue-2305	63	36	stakeholders	stakeholder	NOUN
issue-2305	63	37	.	.	PUNCT
issue-2305	64	1	on	on	ADP
issue-2305	64	2	the	the	DET
issue-2305	64	3	other	other	ADJ
issue-2305	64	4	hand	hand	NOUN
issue-2305	64	5	,	,	PUNCT
issue-2305	64	6	liu	liu	PROPN
issue-2305	64	7	and	and	CCONJ
issue-2305	64	8	sun	sun	PROPN
issue-2305	64	9	(	(	PUNCT
issue-2305	64	10	2022	2022	NUM
issue-2305	64	11	)	)	PUNCT
issue-2305	64	12	found	find	VERB
issue-2305	64	13	that	that	SCONJ
issue-2305	64	14	us	us	PROPN
issue-2305	64	15	companies	company	NOUN
issue-2305	64	16	reduced	reduce	VERB
issue-2305	64	17	the	the	DET
issue-2305	64	18	value	value	NOUN
issue-2305	64	19	of	of	ADP
issue-2305	64	20	discretionary	discretionary	ADJ
issue-2305	64	21	accruals	accrual	NOUN
issue-2305	64	22	,	,	PUNCT
issue-2305	64	23	while	while	SCONJ
issue-2305	64	24	the	the	DET
issue-2305	64	25	absolute	absolute	ADJ
issue-2305	64	26	value	value	NOUN
issue-2305	64	27	of	of	ADP
issue-2305	64	28	discretionary	discretionary	ADJ
issue-2305	64	29	accruals	accrual	NOUN
issue-2305	64	30	increased	increase	VERB
issue-2305	64	31	significantly	significantly	ADV
issue-2305	64	32	from	from	ADP
issue-2305	64	33	2019	2019	NUM
issue-2305	64	34	to	to	ADP
issue-2305	64	35	2020	2020	NUM
issue-2305	64	36	.	.	PUNCT
issue-2305	65	1	they	they	PRON
issue-2305	65	2	stated	state	VERB
issue-2305	65	3	that	that	SCONJ
issue-2305	65	4	the	the	DET
issue-2305	65	5	firms	firm	NOUN
issue-2305	65	6	in	in	ADP
issue-2305	65	7	their	their	PRON
issue-2305	65	8	study	study	NOUN
issue-2305	65	9	used	use	VERB
issue-2305	65	10	discretionary	discretionary	ADJ
issue-2305	65	11	accruals	accrual	NOUN
issue-2305	65	12	,	,	PUNCT
issue-2305	65	13	which	which	PRON
issue-2305	65	14	reduce	reduce	VERB
issue-2305	65	15	earnings	earning	NOUN
issue-2305	65	16	in	in	ADP
issue-2305	65	17	the	the	DET
issue-2305	65	18	pandemic	pandemic	ADJ
issue-2305	65	19	year	year	NOUN
issue-2305	65	20	,	,	PUNCT
issue-2305	65	21	to	to	PART
issue-2305	65	22	inflate	inflate	VERB
issue-2305	65	23	earnings	earning	NOUN
issue-2305	65	24	in	in	ADP
issue-2305	65	25	subsequent	subsequent	ADJ
issue-2305	65	26	periods	period	NOUN
issue-2305	65	27	.	.	PUNCT
issue-2305	66	1	ali	ali	PROPN
issue-2305	66	2	et	et	PROPN
issue-2305	66	3	al	al	PROPN
issue-2305	66	4	.	.	PROPN
issue-2305	66	5	(	(	PUNCT
issue-2305	66	6	2022	2022	NUM
issue-2305	66	7	)	)	PUNCT
issue-2305	66	8	,	,	PUNCT
issue-2305	66	9	who	who	PRON
issue-2305	66	10	tested	test	VERB
issue-2305	66	11	public	public	ADJ
issue-2305	66	12	companies	company	NOUN
issue-2305	66	13	from	from	ADP
issue-2305	66	14	the	the	DET
issue-2305	66	15	g-12	g-12	NOUN
issue-2305	66	16	,	,	PUNCT
issue-2305	66	17	found	find	VERB
issue-2305	66	18	that	that	SCONJ
issue-2305	66	19	public	public	ADJ
issue-2305	66	20	companies	company	NOUN
issue-2305	66	21	were	be	AUX
issue-2305	66	22	less	less	ADV
issue-2305	66	23	likely	likely	ADJ
issue-2305	66	24	to	to	PART
issue-2305	66	25	engage	engage	VERB
issue-2305	66	26	in	in	ADP
issue-2305	66	27	earnings	earning	NOUN
issue-2305	66	28	management	management	NOUN
issue-2305	66	29	practices	practice	NOUN
issue-2305	66	30	during	during	ADP
issue-2305	66	31	the	the	DET
issue-2305	66	32	sars	sar	NOUN
issue-2305	66	33	-	-	PUNCT
issue-2305	66	34	cov-2	cov-2	NOUN
issue-2305	66	35	pandemic	pandemic	NOUN
issue-2305	66	36	.	.	PUNCT
issue-2305	67	1	they	they	PRON
issue-2305	67	2	also	also	ADV
issue-2305	67	3	showed	show	VERB
issue-2305	67	4	that	that	SCONJ
issue-2305	67	5	firms	firm	NOUN
issue-2305	67	6	in	in	ADP
issue-2305	67	7	countries	country	NOUN
issue-2305	67	8	severely	severely	ADV
issue-2305	67	9	affected	affect	VERB
issue-2305	67	10	by	by	ADP
issue-2305	67	11	the	the	DET
issue-2305	67	12	pandemic	pandemic	NOUN
issue-2305	67	13	did	do	AUX
issue-2305	67	14	not	not	PART
issue-2305	67	15	report	report	VERB
issue-2305	67	16	a	a	DET
issue-2305	67	17	significant	significant	ADJ
issue-2305	67	18	decrease	decrease	NOUN
issue-2305	67	19	in	in	ADP
issue-2305	67	20	earnings	earning	NOUN
issue-2305	67	21	manipulation	manipulation	NOUN
issue-2305	67	22	through	through	ADP
issue-2305	67	23	accruals	accrual	NOUN
issue-2305	67	24	.	.	PUNCT
issue-2305	68	1	focusing	focus	VERB
issue-2305	68	2	on	on	ADP
issue-2305	68	3	the	the	DET
issue-2305	68	4	polish	polish	ADJ
issue-2305	68	5	market	market	NOUN
issue-2305	68	6	,	,	PUNCT
issue-2305	68	7	lizińska	lizińska	NOUN
issue-2305	68	8	and	and	CCONJ
issue-2305	68	9	czaplewski	czaplewski	NOUN
issue-2305	68	10	(	(	PUNCT
issue-2305	68	11	2023	2023	NUM
issue-2305	68	12	)	)	PUNCT
issue-2305	68	13	showed	show	VERB
issue-2305	68	14	the	the	DET
issue-2305	68	15	evolution	evolution	NOUN
issue-2305	68	16	of	of	ADP
issue-2305	68	17	accrual	accrual	ADJ
issue-2305	68	18	-	-	PUNCT
issue-2305	68	19	based	base	VERB
issue-2305	68	20	and	and	CCONJ
issue-2305	68	21	real	real	ADJ
issue-2305	68	22	earnings	earning	NOUN
issue-2305	68	23	management	management	NOUN
issue-2305	68	24	during	during	ADP
issue-2305	68	25	the	the	DET
issue-2305	68	26	financial	financial	ADJ
issue-2305	68	27	crisis	crisis	NOUN
issue-2305	68	28	caused	cause	VERB
issue-2305	68	29	by	by	ADP
issue-2305	68	30	sars	sar	NOUN
issue-2305	68	31	-	-	PUNCT
issue-2305	68	32	cov-2	cov-2	NOUN
issue-2305	68	33	in	in	ADP
issue-2305	68	34	companies	company	NOUN
issue-2305	68	35	listed	list	VERB
issue-2305	68	36	on	on	ADP
issue-2305	68	37	the	the	DET
issue-2305	68	38	wse	wse	NOUN
issue-2305	68	39	.	.	PUNCT
issue-2305	69	1	they	they	PRON
issue-2305	69	2	demonstrate	demonstrate	VERB
issue-2305	69	3	that	that	SCONJ
issue-2305	69	4	in	in	ADP
issue-2305	69	5	2020	2020	NUM
issue-2305	69	6	there	there	PRON
issue-2305	69	7	was	be	VERB
issue-2305	69	8	a	a	DET
issue-2305	69	9	noticeable	noticeable	ADJ
issue-2305	69	10	decrease	decrease	NOUN
issue-2305	69	11	in	in	ADP
issue-2305	69	12	discretionary	discretionary	ADJ
issue-2305	69	13	accruals	accrual	NOUN
issue-2305	69	14	among	among	ADP
issue-2305	69	15	non	non	ADJ
issue-2305	69	16	financial	financial	ADJ
issue-2305	69	17	public	public	ADJ
issue-2305	69	18	companies	company	NOUN
issue-2305	69	19	and	and	CCONJ
issue-2305	69	20	a	a	DET
issue-2305	69	21	weakening	weakening	NOUN
issue-2305	69	22	of	of	ADP
issue-2305	69	23	the	the	DET
issue-2305	69	24	tendency	tendency	NOUN
issue-2305	69	25	to	to	PART
issue-2305	69	26	overstate	overstate	VERB
issue-2305	69	27	earnings	earning	NOUN
issue-2305	69	28	by	by	ADP
issue-2305	69	29	intervening	intervene	VERB
issue-2305	69	30	in	in	ADP
issue-2305	69	31	the	the	DET
issue-2305	69	32	financial	financial	ADJ
issue-2305	69	33	reporting	reporting	NOUN
issue-2305	69	34	process	process	NOUN
issue-2305	69	35	.	.	PUNCT
issue-2305	70	1	they	they	PRON
issue-2305	70	2	also	also	ADV
issue-2305	70	3	found	find	VERB
issue-2305	70	4	that	that	SCONJ
issue-2305	70	5	the	the	DET
issue-2305	70	6	tested	test	VERB
issue-2305	70	7	companies	company	NOUN
issue-2305	70	8	appeared	appear	VERB
issue-2305	70	9	to	to	PART
issue-2305	70	10	be	be	AUX
issue-2305	70	11	more	more	ADV
issue-2305	70	12	willing	willing	ADJ
issue-2305	70	13	to	to	PART
issue-2305	70	14	adopt	adopt	VERB
issue-2305	70	15	a	a	DET
issue-2305	70	16	big	big	ADJ
issue-2305	70	17	bath	bath	NOUN
issue-2305	70	18	strategy	strategy	NOUN
issue-2305	70	19	to	to	PART
issue-2305	70	20	increase	increase	VERB
issue-2305	70	21	their	their	PRON
issue-2305	70	22	ability	ability	NOUN
issue-2305	70	23	to	to	PART
issue-2305	70	24	overstate	overstate	VERB
issue-2305	70	25	earnings	earning	NOUN
issue-2305	70	26	in	in	ADP
issue-2305	70	27	the	the	DET
issue-2305	70	28	future	future	NOUN
issue-2305	70	29	.	.	PUNCT
issue-2305	71	1	4	4	X
issue-2305	71	2	.	.	X
issue-2305	71	3	research	research	NOUN
issue-2305	71	4	methodology	methodology	NOUN
issue-2305	71	5	the	the	DET
issue-2305	71	6	empirical	empirical	ADJ
issue-2305	71	7	research	research	NOUN
issue-2305	71	8	was	be	AUX
issue-2305	71	9	conducted	conduct	VERB
issue-2305	71	10	among	among	ADP
issue-2305	71	11	representatives	representative	NOUN
issue-2305	71	12	of	of	ADP
issue-2305	71	13	124	124	NUM
issue-2305	71	14	non	non	ADJ
issue-2305	71	15	-	-	ADJ
issue-2305	71	16	financial	financial	ADJ
issue-2305	71	17	public	public	ADJ
issue-2305	71	18	companies	company	NOUN
issue-2305	71	19	listed	list	VERB
issue-2305	71	20	on	on	ADP
issue-2305	71	21	the	the	DET
issue-2305	71	22	main	main	ADJ
issue-2305	71	23	market	market	NOUN
issue-2305	71	24	of	of	ADP
issue-2305	71	25	the	the	DET
issue-2305	71	26	wse	wse	NOUN
issue-2305	71	27	,	,	PUNCT
issue-2305	71	28	using	use	VERB
issue-2305	71	29	the	the	DET
issue-2305	71	30	method	method	NOUN
issue-2305	71	31	of	of	ADP
issue-2305	71	32	standardised	standardised	ADJ
issue-2305	71	33	computer	computer	NOUN
issue-2305	71	34	-	-	PUNCT
issue-2305	71	35	assisted	assist	VERB
issue-2305	71	36	questionnaire	questionnaire	NOUN
issue-2305	71	37	interviews	interview	NOUN
issue-2305	71	38	(	(	PUNCT
issue-2305	71	39	cati	cati	PROPN
issue-2305	71	40	)	)	PUNCT
issue-2305	71	41	.	.	PUNCT
issue-2305	72	1	thus	thus	ADV
issue-2305	72	2	,	,	PUNCT
issue-2305	72	3	the	the	DET
issue-2305	72	4	research	research	NOUN
issue-2305	72	5	sample	sample	NOUN
issue-2305	72	6	provided	provide	VERB
issue-2305	72	7	represented	represent	VERB
issue-2305	72	8	37.1	37.1	NUM
issue-2305	72	9	%	%	NOUN
issue-2305	72	10	of	of	ADP
issue-2305	72	11	all	all	DET
issue-2305	72	12	companies	company	NOUN
issue-2305	72	13	indexed	index	VERB
issue-2305	72	14	on	on	ADP
issue-2305	72	15	the	the	DET
issue-2305	72	16	main	main	ADJ
issue-2305	72	17	market	market	NOUN
issue-2305	72	18	of	of	ADP
issue-2305	72	19	the	the	DET
issue-2305	72	20	wse	wse	NOUN
issue-2305	72	21	that	that	PRON
issue-2305	72	22	do	do	AUX
issue-2305	72	23	not	not	PART
issue-2305	72	24	operate	operate	VERB
issue-2305	72	25	in	in	ADP
issue-2305	72	26	the	the	DET
issue-2305	72	27	banking	banking	NOUN
issue-2305	72	28	,	,	PUNCT
issue-2305	72	29	insurance	insurance	NOUN
issue-2305	72	30	,	,	PUNCT
issue-2305	72	31	real	real	ADJ
issue-2305	72	32	estate	estate	NOUN
issue-2305	72	33	,	,	PUNCT
issue-2305	72	34	financial	financial	ADJ
issue-2305	72	35	intermediation	intermediation	NOUN
issue-2305	72	36	or	or	CCONJ
issue-2305	72	37	capital	capital	NOUN
issue-2305	72	38	market	market	NOUN
issue-2305	72	39	services	service	NOUN
issue-2305	72	40	sectors	sector	NOUN
issue-2305	72	41	.	.	PUNCT
issue-2305	73	1	the	the	DET
issue-2305	73	2	target	target	NOUN
issue-2305	73	3	group	group	NOUN
issue-2305	73	4	of	of	ADP
issue-2305	73	5	respondents	respondent	NOUN
issue-2305	73	6	were	be	AUX
issue-2305	73	7	financial	financial	ADJ
issue-2305	73	8	baltic	baltic	ADJ
issue-2305	73	9	journal	journal	PROPN
issue-2305	73	10	of	of	ADP
issue-2305	73	11	economic	economic	ADJ
issue-2305	73	12	studies	study	NOUN
issue-2305	73	13	4	4	NUM
issue-2305	73	14	vol	vol	NOUN
issue-2305	73	15	.	.	PUNCT
issue-2305	74	1	10	10	NUM
issue-2305	74	2	no	no	NOUN
issue-2305	74	3	.	.	NOUN
issue-2305	74	4	1	1	NUM
issue-2305	74	5	,	,	PUNCT
issue-2305	74	6	2024	2024	NUM
issue-2305	74	7	managers	manager	NOUN
issue-2305	74	8	,	,	PUNCT
issue-2305	74	9	employees	employee	NOUN
issue-2305	74	10	of	of	ADP
issue-2305	74	11	financial	financial	ADJ
issue-2305	74	12	and	and	CCONJ
issue-2305	74	13	accounting	accounting	NOUN
issue-2305	74	14	services	service	NOUN
issue-2305	74	15	and	and	CCONJ
issue-2305	74	16	persons	person	NOUN
issue-2305	74	17	authorised	authorise	VERB
issue-2305	74	18	by	by	ADP
issue-2305	74	19	representatives	representative	NOUN
issue-2305	74	20	of	of	ADP
issue-2305	74	21	the	the	DET
issue-2305	74	22	company	company	NOUN
issue-2305	74	23	's	's	PART
issue-2305	74	24	management	management	NOUN
issue-2305	74	25	in	in	ADP
issue-2305	74	26	the	the	DET
issue-2305	74	27	rank	rank	NOUN
issue-2305	74	28	of	of	ADP
issue-2305	74	29	owner	owner	NOUN
issue-2305	74	30	,	,	PUNCT
issue-2305	74	31	president	president	NOUN
issue-2305	74	32	/	/	SYM
issue-2305	74	33	vice	vice	NOUN
issue-2305	74	34	president	president	NOUN
issue-2305	74	35	,	,	PUNCT
issue-2305	74	36	member	member	NOUN
issue-2305	74	37	of	of	ADP
issue-2305	74	38	the	the	DET
issue-2305	74	39	board	board	NOUN
issue-2305	74	40	of	of	ADP
issue-2305	74	41	directors	director	NOUN
issue-2305	74	42	or	or	CCONJ
issue-2305	74	43	general	general	ADJ
issue-2305	74	44	director	director	NOUN
issue-2305	74	45	.	.	PUNCT
issue-2305	75	1	the	the	DET
issue-2305	75	2	survey	survey	NOUN
issue-2305	75	3	was	be	AUX
issue-2305	75	4	conducted	conduct	VERB
issue-2305	75	5	by	by	ADP
issue-2305	75	6	a	a	DET
issue-2305	75	7	specialised	specialised	ADJ
issue-2305	75	8	external	external	ADJ
issue-2305	75	9	company	company	NOUN
issue-2305	75	10	in	in	ADP
issue-2305	75	11	juneaugust	juneaugust	NOUN
issue-2305	75	12	2023	2023	NUM
issue-2305	75	13	.	.	PUNCT
issue-2305	76	1	the	the	DET
issue-2305	76	2	survey	survey	NOUN
issue-2305	76	3	was	be	AUX
issue-2305	76	4	conducted	conduct	VERB
issue-2305	76	5	in	in	ADP
issue-2305	76	6	two	two	NUM
issue-2305	76	7	stages	stage	NOUN
issue-2305	76	8	.	.	PUNCT
issue-2305	77	1	in	in	ADP
issue-2305	77	2	the	the	DET
issue-2305	77	3	first	first	ADJ
issue-2305	77	4	step	step	NOUN
issue-2305	77	5	,	,	PUNCT
issue-2305	77	6	respondents	respondent	NOUN
issue-2305	77	7	were	be	AUX
issue-2305	77	8	asked	ask	VERB
issue-2305	77	9	to	to	PART
issue-2305	77	10	provide	provide	VERB
issue-2305	77	11	their	their	PRON
issue-2305	77	12	subjective	subjective	ADJ
issue-2305	77	13	assessment	assessment	NOUN
issue-2305	77	14	of	of	ADP
issue-2305	77	15	the	the	DET
issue-2305	77	16	impact	impact	NOUN
issue-2305	77	17	of	of	ADP
issue-2305	77	18	the	the	DET
issue-2305	77	19	sars	sar	NOUN
issue-2305	77	20	-	-	PUNCT
issue-2305	77	21	cov-2	cov-2	NOUN
issue-2305	77	22	pandemic	pandemic	NOUN
issue-2305	77	23	on	on	ADP
issue-2305	77	24	the	the	DET
issue-2305	77	25	extent	extent	NOUN
issue-2305	77	26	and	and	CCONJ
issue-2305	77	27	intensity	intensity	NOUN
issue-2305	77	28	of	of	ADP
issue-2305	77	29	earnings	earning	NOUN
issue-2305	77	30	management	management	NOUN
issue-2305	77	31	practices	practice	NOUN
issue-2305	77	32	in	in	ADP
issue-2305	77	33	public	public	ADJ
issue-2305	77	34	companies	company	NOUN
issue-2305	77	35	listed	list	VERB
issue-2305	77	36	on	on	ADP
issue-2305	77	37	the	the	DET
issue-2305	77	38	wse	wse	NOUN
issue-2305	77	39	.	.	PUNCT
issue-2305	78	1	participants	participant	NOUN
issue-2305	78	2	then	then	ADV
issue-2305	78	3	answered	answer	VERB
issue-2305	78	4	supplementary	supplementary	ADJ
issue-2305	78	5	questions	question	NOUN
issue-2305	78	6	about	about	ADP
issue-2305	78	7	their	their	PRON
issue-2305	78	8	previous	previous	ADJ
issue-2305	78	9	experience	experience	NOUN
issue-2305	78	10	with	with	ADP
issue-2305	78	11	the	the	DET
issue-2305	78	12	phenomenon	phenomenon	NOUN
issue-2305	78	13	of	of	ADP
issue-2305	78	14	earnings	earning	NOUN
issue-2305	78	15	manipulation	manipulation	NOUN
issue-2305	78	16	in	in	ADP
issue-2305	78	17	business	business	NOUN
issue-2305	78	18	practice	practice	NOUN
issue-2305	78	19	,	,	PUNCT
issue-2305	78	20	the	the	DET
issue-2305	78	21	prevailing	prevail	VERB
issue-2305	78	22	strategies	strategy	NOUN
issue-2305	78	23	of	of	ADP
issue-2305	78	24	earnings	earning	NOUN
issue-2305	78	25	management	management	NOUN
issue-2305	78	26	activities	activity	NOUN
issue-2305	78	27	in	in	ADP
issue-2305	78	28	the	the	DET
issue-2305	78	29	public	public	ADJ
issue-2305	78	30	companies	company	NOUN
issue-2305	78	31	they	they	PRON
issue-2305	78	32	represent	represent	VERB
issue-2305	78	33	,	,	PUNCT
issue-2305	78	34	and	and	CCONJ
issue-2305	78	35	the	the	DET
issue-2305	78	36	characteristics	characteristic	NOUN
issue-2305	78	37	of	of	ADP
issue-2305	78	38	the	the	DET
issue-2305	78	39	company	company	NOUN
issue-2305	78	40	in	in	ADP
issue-2305	78	41	which	which	PRON
issue-2305	78	42	they	they	PRON
issue-2305	78	43	were	be	AUX
issue-2305	78	44	employed	employ	VERB
issue-2305	78	45	during	during	ADP
issue-2305	78	46	the	the	DET
issue-2305	78	47	research	research	NOUN
issue-2305	78	48	(	(	PUNCT
issue-2305	78	49	table	table	NOUN
issue-2305	78	50	1	1	NUM
issue-2305	78	51	)	)	PUNCT
issue-2305	78	52	.	.	PUNCT
issue-2305	79	1	the	the	DET
issue-2305	79	2	second	second	ADJ
issue-2305	79	3	stage	stage	NOUN
issue-2305	79	4	of	of	ADP
issue-2305	79	5	the	the	DET
issue-2305	79	6	study	study	NOUN
issue-2305	79	7	consisted	consist	VERB
issue-2305	79	8	in	in	ADP
issue-2305	79	9	comparing	compare	VERB
issue-2305	79	10	the	the	DET
issue-2305	79	11	significance	significance	NOUN
issue-2305	79	12	of	of	ADP
issue-2305	79	13	differences	difference	NOUN
issue-2305	79	14	in	in	ADP
issue-2305	79	15	the	the	DET
issue-2305	79	16	perception	perception	NOUN
issue-2305	79	17	of	of	ADP
issue-2305	79	18	the	the	DET
issue-2305	79	19	impact	impact	NOUN
issue-2305	79	20	of	of	ADP
issue-2305	79	21	the	the	DET
issue-2305	79	22	sars	sar	NOUN
issue-2305	79	23	-	-	PUNCT
issue-2305	79	24	cov-2	cov-2	NOUN
issue-2305	79	25	pandemic	pandemic	NOUN
issue-2305	79	26	on	on	ADP
issue-2305	79	27	the	the	DET
issue-2305	79	28	quality	quality	NOUN
issue-2305	79	29	of	of	ADP
issue-2305	79	30	earnings	earning	NOUN
issue-2305	79	31	on	on	ADP
issue-2305	79	32	the	the	DET
issue-2305	79	33	polish	polish	ADJ
issue-2305	79	34	capital	capital	NOUN
issue-2305	79	35	market	market	NOUN
issue-2305	79	36	through	through	ADP
issue-2305	79	37	the	the	DET
issue-2305	79	38	prism	prism	NOUN
issue-2305	79	39	of	of	ADP
issue-2305	79	40	factors	factor	NOUN
issue-2305	79	41	describing	describe	VERB
issue-2305	79	42	the	the	DET
issue-2305	79	43	respondents	respondent	NOUN
issue-2305	79	44	'	'	PART
issue-2305	79	45	previous	previous	ADJ
issue-2305	79	46	experience	experience	NOUN
issue-2305	79	47	with	with	ADP
issue-2305	79	48	the	the	DET
issue-2305	79	49	implementation	implementation	NOUN
issue-2305	79	50	of	of	ADP
issue-2305	79	51	earnings	earning	NOUN
issue-2305	79	52	manipulation	manipulation	NOUN
issue-2305	79	53	activities	activity	NOUN
issue-2305	79	54	in	in	ADP
issue-2305	79	55	business	business	NOUN
issue-2305	79	56	life	life	NOUN
issue-2305	79	57	(	(	PUNCT
issue-2305	79	58	q2	q2	NOUN
issue-2305	79	59	-	-	PUNCT
issue-2305	79	60	q4	q4	PROPN
issue-2305	79	61	)	)	PUNCT
issue-2305	79	62	and	and	CCONJ
issue-2305	79	63	the	the	DET
issue-2305	79	64	characteristics	characteristic	NOUN
issue-2305	79	65	of	of	ADP
issue-2305	79	66	the	the	DET
issue-2305	79	67	companies	company	NOUN
issue-2305	79	68	represented	represent	VERB
issue-2305	79	69	by	by	ADP
issue-2305	79	70	the	the	DET
issue-2305	79	71	participants	participant	NOUN
issue-2305	79	72	(	(	PUNCT
issue-2305	79	73	q5	q5	PROPN
issue-2305	79	74	-	-	PUNCT
issue-2305	79	75	q7	q7	PROPN
issue-2305	79	76	)	)	PUNCT
issue-2305	79	77	.	.	PUNCT
issue-2305	80	1	due	due	ADP
issue-2305	80	2	to	to	ADP
issue-2305	80	3	the	the	DET
issue-2305	80	4	dominance	dominance	NOUN
issue-2305	80	5	of	of	ADP
issue-2305	80	6	qualitative	qualitative	ADJ
issue-2305	80	7	variables	variable	NOUN
issue-2305	80	8	in	in	ADP
issue-2305	80	9	the	the	DET
issue-2305	80	10	empirical	empirical	ADJ
issue-2305	80	11	studies	study	NOUN
issue-2305	80	12	,	,	PUNCT
issue-2305	80	13	this	this	DET
issue-2305	80	14	research	research	NOUN
issue-2305	80	15	is	be	AUX
issue-2305	80	16	based	base	VERB
issue-2305	80	17	on	on	ADP
issue-2305	80	18	the	the	DET
issue-2305	80	19	non	non	ADJ
issue-2305	80	20	-	-	ADJ
issue-2305	80	21	parametric	parametric	ADJ
issue-2305	80	22	chi	chi	ADJ
issue-2305	80	23	-	-	PUNCT
issue-2305	80	24	square	square	ADJ
issue-2305	80	25	test	test	NOUN
issue-2305	80	26	.	.	PUNCT
issue-2305	81	1	the	the	DET
issue-2305	81	2	chi	chi	ADJ
issue-2305	81	3	-	-	PUNCT
issue-2305	81	4	square	square	ADJ
issue-2305	81	5	independence	independence	NOUN
issue-2305	81	6	test	test	NOUN
issue-2305	81	7	is	be	AUX
issue-2305	81	8	used	use	VERB
issue-2305	81	9	to	to	PART
issue-2305	81	10	check	check	VERB
issue-2305	81	11	whether	whether	SCONJ
issue-2305	81	12	there	there	PRON
issue-2305	81	13	is	be	VERB
issue-2305	81	14	a	a	DET
issue-2305	81	15	relationship	relationship	NOUN
issue-2305	81	16	between	between	ADP
issue-2305	81	17	the	the	DET
issue-2305	81	18	nominal	nominal	ADJ
issue-2305	81	19	variables	variable	NOUN
issue-2305	81	20	analysed	analyse	VERB
issue-2305	81	21	.	.	PUNCT
issue-2305	82	1	it	it	PRON
issue-2305	82	2	tests	test	VERB
issue-2305	82	3	the	the	DET
issue-2305	82	4	null	null	ADJ
issue-2305	82	5	hypothesis	hypothesis	NOUN
issue-2305	82	6	(	(	PUNCT
issue-2305	82	7	h0	h0	PROPN
issue-2305	82	8	)	)	PUNCT
issue-2305	82	9	that	that	SCONJ
issue-2305	82	10	the	the	DET
issue-2305	82	11	two	two	NUM
issue-2305	82	12	variables	variable	NOUN
issue-2305	82	13	studied	study	VERB
issue-2305	82	14	are	be	AUX
issue-2305	82	15	independent	independent	ADJ
issue-2305	82	16	(	(	PUNCT
issue-2305	82	17	kendal	kendal	PROPN
issue-2305	82	18	,	,	PUNCT
issue-2305	82	19	stuart	stuart	PROPN
issue-2305	82	20	,	,	PUNCT
issue-2305	82	21	1979	1979	NUM
issue-2305	82	22	)	)	PUNCT
issue-2305	82	23	.	.	PUNCT
issue-2305	83	1	the	the	DET
issue-2305	83	2	statistical	statistical	ADJ
issue-2305	83	3	tests	test	NOUN
issue-2305	83	4	presented	present	VERB
issue-2305	83	5	in	in	ADP
issue-2305	83	6	the	the	DET
issue-2305	83	7	paper	paper	NOUN
issue-2305	83	8	were	be	AUX
issue-2305	83	9	calculated	calculate	VERB
issue-2305	83	10	using	use	VERB
issue-2305	83	11	ps	ps	PROPN
issue-2305	83	12	imago	imago	PROPN
issue-2305	83	13	pro	pro	PROPN
issue-2305	83	14	software	software	PROPN
issue-2305	83	15	.	.	PUNCT
issue-2305	84	1	the	the	DET
issue-2305	84	2	study	study	NOUN
issue-2305	84	3	tested	test	VERB
issue-2305	84	4	the	the	DET
issue-2305	84	5	following	following	ADJ
issue-2305	84	6	hypotheses	hypothesis	NOUN
issue-2305	84	7	:	:	PUNCT
issue-2305	84	8	hypothesis	hypothesis	NOUN
issue-2305	84	9	1	1	NUM
issue-2305	84	10	.	.	PUNCT
issue-2305	85	1	the	the	DET
issue-2305	85	2	outbreak	outbreak	NOUN
issue-2305	85	3	of	of	ADP
issue-2305	85	4	the	the	DET
issue-2305	85	5	sars	sar	NOUN
issue-2305	85	6	-	-	PUNCT
issue-2305	85	7	cov-2	cov-2	NOUN
issue-2305	85	8	pandemic	pandemic	NOUN
issue-2305	85	9	contributed	contribute	VERB
issue-2305	85	10	to	to	ADP
issue-2305	85	11	the	the	DET
issue-2305	85	12	intensification	intensification	NOUN
issue-2305	85	13	of	of	ADP
issue-2305	85	14	earnings	earning	NOUN
issue-2305	85	15	management	management	NOUN
issue-2305	85	16	practices	practice	NOUN
issue-2305	85	17	in	in	ADP
issue-2305	85	18	non	non	ADJ
issue-2305	85	19	-	-	ADJ
issue-2305	85	20	financial	financial	ADJ
issue-2305	85	21	public	public	ADJ
issue-2305	85	22	companies	company	NOUN
issue-2305	85	23	listed	list	VERB
issue-2305	85	24	on	on	ADP
issue-2305	85	25	the	the	DET
issue-2305	85	26	wse	wse	PROPN
issue-2305	85	27	.	.	PUNCT
issue-2305	86	1	hypothesis	hypothesis	NOUN
issue-2305	86	2	2	2	NUM
issue-2305	86	3	.	.	PUNCT
issue-2305	87	1	there	there	PRON
issue-2305	87	2	are	be	VERB
issue-2305	87	3	statistical	statistical	ADJ
issue-2305	87	4	differences	difference	NOUN
issue-2305	87	5	in	in	ADP
issue-2305	87	6	the	the	DET
issue-2305	87	7	perception	perception	NOUN
issue-2305	87	8	of	of	ADP
issue-2305	87	9	the	the	DET
issue-2305	87	10	impact	impact	NOUN
issue-2305	87	11	of	of	ADP
issue-2305	87	12	the	the	DET
issue-2305	87	13	pandemic	pandemic	ADJ
issue-2305	87	14	crisis	crisis	NOUN
issue-2305	87	15	on	on	ADP
issue-2305	87	16	the	the	DET
issue-2305	87	17	phenomenon	phenomenon	NOUN
issue-2305	87	18	of	of	ADP
issue-2305	87	19	earnings	earning	NOUN
issue-2305	87	20	management	management	NOUN
issue-2305	87	21	between	between	ADP
issue-2305	87	22	respondents	respondent	NOUN
issue-2305	87	23	who	who	PRON
issue-2305	87	24	do	do	VERB
issue-2305	87	25	and	and	CCONJ
issue-2305	87	26	do	do	AUX
issue-2305	87	27	not	not	PART
issue-2305	87	28	report	report	VERB
issue-2305	87	29	having	having	AUX
issue-2305	87	30	engaged	engage	VERB
issue-2305	87	31	in	in	ADP
issue-2305	87	32	earnings	earning	NOUN
issue-2305	87	33	manipulation	manipulation	NOUN
issue-2305	87	34	in	in	ADP
issue-2305	87	35	the	the	DET
issue-2305	87	36	companies	company	NOUN
issue-2305	87	37	they	they	PRON
issue-2305	87	38	represent	represent	VERB
issue-2305	87	39	.	.	PUNCT
issue-2305	88	1	hypothesis	hypothesis	NOUN
issue-2305	88	2	3	3	NUM
issue-2305	88	3	.	.	PUNCT
issue-2305	88	4	respondents	respondent	NOUN
issue-2305	88	5	'	'	PART
issue-2305	88	6	perceptions	perception	NOUN
issue-2305	88	7	of	of	ADP
issue-2305	88	8	the	the	DET
issue-2305	88	9	impact	impact	NOUN
issue-2305	88	10	of	of	ADP
issue-2305	88	11	the	the	DET
issue-2305	88	12	pandemic	pandemic	ADJ
issue-2305	88	13	on	on	ADP
issue-2305	88	14	earnings	earning	NOUN
issue-2305	88	15	management	management	NOUN
issue-2305	88	16	behaviour	behaviour	NOUN
issue-2305	88	17	are	be	AUX
issue-2305	88	18	statistically	statistically	ADV
issue-2305	88	19	different	different	ADJ
issue-2305	88	20	according	accord	VERB
issue-2305	88	21	to	to	ADP
issue-2305	88	22	the	the	DET
issue-2305	88	23	size	size	NOUN
issue-2305	88	24	of	of	ADP
issue-2305	88	25	the	the	DET
issue-2305	88	26	public	public	ADJ
issue-2305	88	27	company	company	NOUN
issue-2305	88	28	represented	represent	VERB
issue-2305	88	29	.	.	PUNCT
issue-2305	89	1	hypothesis	hypothesis	NOUN
issue-2305	89	2	4	4	NUM
issue-2305	89	3	.	.	PUNCT
issue-2305	89	4	respondents	respondent	NOUN
issue-2305	89	5	'	'	PART
issue-2305	89	6	perceptions	perception	NOUN
issue-2305	89	7	of	of	ADP
issue-2305	89	8	the	the	DET
issue-2305	89	9	impact	impact	NOUN
issue-2305	89	10	of	of	ADP
issue-2305	89	11	the	the	DET
issue-2305	89	12	pandemic	pandemic	NOUN
issue-2305	89	13	on	on	ADP
issue-2305	89	14	the	the	DET
issue-2305	89	15	intensity	intensity	NOUN
issue-2305	89	16	of	of	ADP
issue-2305	89	17	earnings	earning	NOUN
issue-2305	89	18	manipulation	manipulation	NOUN
issue-2305	89	19	differ	differ	VERB
issue-2305	89	20	statistically	statistically	ADV
issue-2305	89	21	according	accord	VERB
issue-2305	89	22	to	to	ADP
issue-2305	89	23	the	the	DET
issue-2305	89	24	industry	industry	NOUN
issue-2305	89	25	in	in	ADP
issue-2305	89	26	which	which	PRON
issue-2305	89	27	the	the	DET
issue-2305	89	28	represented	represent	VERB
issue-2305	89	29	company	company	NOUN
issue-2305	89	30	operates	operate	VERB
issue-2305	89	31	.	.	PUNCT
issue-2305	90	1	table	table	NOUN
issue-2305	90	2	1	1	NUM
issue-2305	90	3	list	list	NOUN
issue-2305	90	4	of	of	ADP
issue-2305	90	5	key	key	ADJ
issue-2305	90	6	questions	question	NOUN
issue-2305	90	7	used	use	VERB
issue-2305	90	8	in	in	ADP
issue-2305	90	9	the	the	DET
issue-2305	90	10	survey	survey	NOUN
issue-2305	90	11	no	no	INTJ
issue-2305	90	12	.	.	PUNCT
issue-2305	90	13	question	question	NOUN
issue-2305	90	14	content	content	NOUN
issue-2305	90	15	possible	possible	ADJ
issue-2305	90	16	answers	answer	NOUN
issue-2305	90	17	with	with	ADP
issue-2305	90	18	the	the	DET
issue-2305	90	19	assigned	assign	VERB
issue-2305	90	20	points	point	NOUN
issue-2305	90	21	main	main	ADJ
issue-2305	90	22	question	question	NOUN
issue-2305	90	23	q1	q1	NOUN
issue-2305	90	24	how	how	SCONJ
issue-2305	90	25	is	be	AUX
issue-2305	90	26	the	the	DET
issue-2305	90	27	sars	sar	NOUN
issue-2305	90	28	-	-	PUNCT
issue-2305	90	29	cov-2	cov-2	NOUN
issue-2305	90	30	pandemic	pandemic	NOUN
issue-2305	90	31	affecting	affect	VERB
issue-2305	90	32	the	the	DET
issue-2305	90	33	intensity	intensity	NOUN
issue-2305	90	34	of	of	ADP
issue-2305	90	35	earnings	earning	NOUN
issue-2305	90	36	management	management	NOUN
issue-2305	90	37	in	in	ADP
issue-2305	90	38	public	public	ADJ
issue-2305	90	39	companies	company	NOUN
issue-2305	90	40	,	,	PUNCT
issue-2305	90	41	with	with	ADP
issue-2305	90	42	a	a	DET
issue-2305	90	43	particular	particular	ADJ
issue-2305	90	44	focus	focus	NOUN
issue-2305	90	45	on	on	ADP
issue-2305	90	46	the	the	DET
issue-2305	90	47	companies	company	NOUN
issue-2305	90	48	you	you	PRON
issue-2305	90	49	represent	represent	VERB
issue-2305	90	50	and	and	CCONJ
issue-2305	90	51	competitors	competitor	NOUN
issue-2305	90	52	in	in	ADP
issue-2305	90	53	the	the	DET
issue-2305	90	54	same	same	ADJ
issue-2305	90	55	industry	industry	NOUN
issue-2305	90	56	?	?	PUNCT
issue-2305	91	1	nominal	nominal	ADJ
issue-2305	91	2	scale	scale	NOUN
issue-2305	91	3	:	:	PUNCT
issue-2305	91	4	(	(	PUNCT
issue-2305	91	5	1	1	X
issue-2305	91	6	)	)	PUNCT
issue-2305	91	7	the	the	DET
issue-2305	91	8	pandemic	pandemic	NOUN
issue-2305	91	9	contributed	contribute	VERB
issue-2305	91	10	to	to	ADP
issue-2305	91	11	the	the	DET
issue-2305	91	12	intensification	intensification	NOUN
issue-2305	91	13	of	of	ADP
issue-2305	91	14	em	em	PRON
issue-2305	91	15	practices	practice	NOUN
issue-2305	91	16	;	;	PUNCT
issue-2305	91	17	(	(	PUNCT
issue-2305	91	18	2	2	X
issue-2305	91	19	)	)	PUNCT
issue-2305	91	20	the	the	DET
issue-2305	91	21	pandemic	pandemic	NOUN
issue-2305	91	22	contributed	contribute	VERB
issue-2305	91	23	to	to	ADP
issue-2305	91	24	the	the	DET
issue-2305	91	25	reduction	reduction	NOUN
issue-2305	91	26	of	of	ADP
issue-2305	91	27	em	em	PRON
issue-2305	91	28	practices	practice	NOUN
issue-2305	91	29	;	;	PUNCT
issue-2305	91	30	(	(	PUNCT
issue-2305	91	31	3	3	X
issue-2305	91	32	)	)	PUNCT
issue-2305	91	33	the	the	DET
issue-2305	91	34	pandemic	pandemic	NOUN
issue-2305	91	35	had	have	VERB
issue-2305	91	36	no	no	DET
issue-2305	91	37	impact	impact	NOUN
issue-2305	91	38	on	on	ADP
issue-2305	91	39	em	em	PRON
issue-2305	91	40	practices	practice	NOUN
issue-2305	91	41	;	;	PUNCT
issue-2305	91	42	(	(	PUNCT
issue-2305	91	43	4	4	X
issue-2305	91	44	)	)	PUNCT
issue-2305	91	45	no	no	DET
issue-2305	91	46	opinion	opinion	NOUN
issue-2305	91	47	.	.	PUNCT
issue-2305	92	1	supplementary	supplementary	ADJ
issue-2305	92	2	questions	question	NOUN
issue-2305	92	3	q2	q2	NOUN
issue-2305	92	4	in	in	ADP
issue-2305	92	5	your	your	PRON
issue-2305	92	6	business	business	NOUN
issue-2305	92	7	practice	practice	NOUN
issue-2305	92	8	,	,	PUNCT
issue-2305	92	9	have	have	AUX
issue-2305	92	10	you	you	PRON
issue-2305	92	11	encountered	encounter	VERB
issue-2305	92	12	any	any	DET
issue-2305	92	13	activities	activity	NOUN
issue-2305	92	14	related	relate	VERB
issue-2305	92	15	to	to	ADP
issue-2305	92	16	the	the	DET
issue-2305	92	17	use	use	NOUN
issue-2305	92	18	of	of	ADP
issue-2305	92	19	balance	balance	NOUN
issue-2305	92	20	sheet	sheet	NOUN
issue-2305	92	21	discretion	discretion	NOUN
issue-2305	92	22	to	to	PART
issue-2305	92	23	create	create	VERB
issue-2305	92	24	a	a	DET
issue-2305	92	25	misleading	misleading	ADJ
issue-2305	92	26	view	view	NOUN
issue-2305	92	27	of	of	ADP
issue-2305	92	28	the	the	DET
issue-2305	92	29	financial	financial	ADJ
issue-2305	92	30	position	position	NOUN
issue-2305	92	31	of	of	ADP
issue-2305	92	32	an	an	DET
issue-2305	92	33	entity	entity	NOUN
issue-2305	92	34	?	?	PUNCT
issue-2305	93	1	nominal	nominal	ADJ
issue-2305	93	2	scale	scale	NOUN
issue-2305	93	3	:	:	PUNCT
issue-2305	93	4	(	(	PUNCT
issue-2305	93	5	1	1	X
issue-2305	93	6	)	)	PUNCT
issue-2305	93	7	yes	yes	INTJ
issue-2305	93	8	,	,	PUNCT
issue-2305	94	1	often	often	ADV
issue-2305	94	2	;	;	PUNCT
issue-2305	94	3	(	(	PUNCT
issue-2305	94	4	2	2	X
issue-2305	94	5	)	)	PUNCT
issue-2305	94	6	yes	yes	INTJ
issue-2305	94	7	,	,	PUNCT
issue-2305	94	8	but	but	CCONJ
issue-2305	94	9	in	in	ADP
issue-2305	94	10	rare	rare	ADJ
issue-2305	94	11	cases	case	NOUN
issue-2305	94	12	;	;	PUNCT
issue-2305	94	13	(	(	PUNCT
issue-2305	94	14	3	3	X
issue-2305	94	15	)	)	PUNCT
issue-2305	94	16	never	never	ADV
issue-2305	94	17	(	(	PUNCT
issue-2305	94	18	no	no	DET
issue-2305	94	19	experience	experience	NOUN
issue-2305	94	20	)	)	PUNCT
issue-2305	94	21	;	;	PUNCT
issue-2305	94	22	(	(	PUNCT
issue-2305	94	23	4	4	X
issue-2305	94	24	)	)	PUNCT
issue-2305	94	25	no	no	DET
issue-2305	94	26	opinion	opinion	NOUN
issue-2305	94	27	.	.	PUNCT
issue-2305	95	1	q3	q3	PROPN
issue-2305	95	2	how	how	SCONJ
issue-2305	95	3	would	would	AUX
issue-2305	95	4	you	you	PRON
issue-2305	95	5	assess	assess	VERB
issue-2305	95	6	the	the	DET
issue-2305	95	7	current	current	ADJ
issue-2305	95	8	intensity	intensity	NOUN
issue-2305	95	9	of	of	ADP
issue-2305	95	10	the	the	DET
issue-2305	95	11	implementation	implementation	NOUN
issue-2305	95	12	of	of	ADP
issue-2305	95	13	earnings	earning	NOUN
issue-2305	95	14	management	management	NOUN
issue-2305	95	15	(	(	PUNCT
issue-2305	95	16	em	em	NOUN
issue-2305	95	17	)	)	PUNCT
issue-2305	95	18	practices	practice	NOUN
issue-2305	95	19	in	in	ADP
issue-2305	95	20	the	the	DET
issue-2305	95	21	public	public	ADJ
issue-2305	95	22	company	company	NOUN
issue-2305	95	23	you	you	PRON
issue-2305	95	24	represent	represent	VERB
issue-2305	95	25	?	?	PUNCT
issue-2305	96	1	nominal	nominal	ADJ
issue-2305	96	2	scale	scale	NOUN
issue-2305	96	3	:	:	PUNCT
issue-2305	96	4	(	(	PUNCT
issue-2305	96	5	1	1	X
issue-2305	96	6	)	)	PUNCT
issue-2305	96	7	em	em	PRON
issue-2305	96	8	practices	practice	NOUN
issue-2305	96	9	are	be	AUX
issue-2305	96	10	widely	widely	ADV
issue-2305	96	11	applied	apply	VERB
issue-2305	96	12	in	in	ADP
issue-2305	96	13	each	each	DET
issue-2305	96	14	financial	financial	ADJ
issue-2305	96	15	year	year	NOUN
issue-2305	96	16	;	;	PUNCT
issue-2305	96	17	(	(	PUNCT
issue-2305	96	18	2	2	X
issue-2305	96	19	)	)	PUNCT
issue-2305	96	20	em	em	PRON
issue-2305	96	21	practices	practice	NOUN
issue-2305	96	22	are	be	AUX
issue-2305	96	23	applied	apply	VERB
issue-2305	96	24	sporadically	sporadically	ADV
issue-2305	96	25	in	in	ADP
issue-2305	96	26	some	some	DET
issue-2305	96	27	financial	financial	ADJ
issue-2305	96	28	years	year	NOUN
issue-2305	96	29	;	;	PUNCT
issue-2305	96	30	(	(	PUNCT
issue-2305	96	31	3	3	X
issue-2305	96	32	)	)	PUNCT
issue-2305	96	33	em	em	PRON
issue-2305	96	34	practices	practice	NOUN
issue-2305	96	35	are	be	AUX
issue-2305	96	36	not	not	PART
issue-2305	96	37	applied	apply	VERB
issue-2305	96	38	;	;	PUNCT
issue-2305	96	39	(	(	PUNCT
issue-2305	96	40	4	4	X
issue-2305	96	41	)	)	PUNCT
issue-2305	96	42	no	no	DET
issue-2305	96	43	opinion	opinion	NOUN
issue-2305	96	44	.	.	PUNCT
issue-2305	97	1	q4	q4	PROPN
issue-2305	97	2	what	what	PRON
issue-2305	97	3	prerequisites	prerequisite	VERB
issue-2305	97	4	(	(	PUNCT
issue-2305	97	5	strategies	strategy	NOUN
issue-2305	97	6	)	)	PUNCT
issue-2305	97	7	for	for	ADP
issue-2305	97	8	implementing	implement	VERB
issue-2305	97	9	profit	profit	NOUN
issue-2305	97	10	management	management	NOUN
issue-2305	97	11	practices	practice	NOUN
issue-2305	97	12	prevail	prevail	VERB
issue-2305	97	13	in	in	ADP
issue-2305	97	14	the	the	DET
issue-2305	97	15	presented	present	VERB
issue-2305	97	16	enterprise	enterprise	NOUN
issue-2305	97	17	?	?	PUNCT
issue-2305	98	1	nominal	nominal	ADJ
issue-2305	98	2	scale	scale	NOUN
issue-2305	98	3	:	:	PUNCT
issue-2305	98	4	(	(	PUNCT
issue-2305	98	5	1	1	X
issue-2305	98	6	)	)	PUNCT
issue-2305	98	7	increase	increase	NOUN
issue-2305	98	8	revenues	revenue	NOUN
issue-2305	98	9	;	;	PUNCT
issue-2305	98	10	(	(	PUNCT
issue-2305	98	11	2	2	X
issue-2305	98	12	)	)	PUNCT
issue-2305	98	13	decrease	decrease	NOUN
issue-2305	98	14	revenues	revenue	NOUN
issue-2305	98	15	;	;	PUNCT
issue-2305	98	16	(	(	PUNCT
issue-2305	98	17	3	3	X
issue-2305	98	18	)	)	PUNCT
issue-2305	98	19	equalise	equalise	NOUN
issue-2305	98	20	revenues	revenue	NOUN
issue-2305	98	21	;	;	PUNCT
issue-2305	98	22	(	(	PUNCT
issue-2305	98	23	4	4	X
issue-2305	98	24	)	)	PUNCT
issue-2305	98	25	ambiguous	ambiguous	ADJ
issue-2305	98	26	goals	goal	NOUN
issue-2305	98	27	(	(	PUNCT
issue-2305	98	28	depending	depend	VERB
issue-2305	98	29	on	on	ADP
issue-2305	98	30	the	the	DET
issue-2305	98	31	financial	financial	ADJ
issue-2305	98	32	year	year	NOUN
issue-2305	98	33	)	)	PUNCT
issue-2305	98	34	;	;	PUNCT
issue-2305	98	35	(	(	PUNCT
issue-2305	98	36	5	5	X
issue-2305	98	37	)	)	PUNCT
issue-2305	98	38	no	no	DET
issue-2305	98	39	opinion	opinion	NOUN
issue-2305	98	40	.	.	PUNCT
issue-2305	99	1	q5	q5	PROPN
issue-2305	99	2	what	what	PRON
issue-2305	99	3	was	be	AUX
issue-2305	99	4	your	your	PRON
issue-2305	99	5	total	total	ADJ
issue-2305	99	6	sales	sale	NOUN
issue-2305	99	7	revenue	revenue	NOUN
issue-2305	99	8	for	for	ADP
issue-2305	99	9	the	the	DET
issue-2305	99	10	last	last	ADJ
issue-2305	99	11	financial	financial	ADJ
issue-2305	99	12	year	year	NOUN
issue-2305	99	13	?	?	PUNCT
issue-2305	100	1	interval	interval	NOUN
issue-2305	100	2	scale	scale	NOUN
issue-2305	100	3	:	:	PUNCT
issue-2305	100	4	(	(	PUNCT
issue-2305	100	5	1	1	X
issue-2305	100	6	)	)	PUNCT
issue-2305	100	7	up	up	ADP
issue-2305	100	8	to	to	PART
issue-2305	100	9	25	25	NUM
issue-2305	100	10	million	million	NUM
issue-2305	100	11	pln	pln	NOUN
issue-2305	100	12	*	*	NOUN
issue-2305	100	13	;	;	PUNCT
issue-2305	100	14	(	(	PUNCT
issue-2305	100	15	2	2	X
issue-2305	100	16	)	)	PUNCT
issue-2305	100	17	from	from	ADP
issue-2305	100	18	25	25	NUM
issue-2305	100	19	to	to	PART
issue-2305	100	20	100	100	NUM
issue-2305	100	21	million	million	NUM
issue-2305	100	22	pln	pln	X
issue-2305	100	23	;	;	PUNCT
issue-2305	100	24	(	(	PUNCT
issue-2305	100	25	3	3	X
issue-2305	100	26	)	)	PUNCT
issue-2305	100	27	from	from	ADP
issue-2305	100	28	100	100	NUM
issue-2305	100	29	to	to	PART
issue-2305	100	30	250	250	NUM
issue-2305	100	31	million	million	NUM
issue-2305	100	32	pln	pln	X
issue-2305	100	33	;	;	PUNCT
issue-2305	100	34	(	(	PUNCT
issue-2305	100	35	4	4	X
issue-2305	100	36	)	)	PUNCT
issue-2305	100	37	over	over	ADP
issue-2305	100	38	250	250	NUM
issue-2305	100	39	million	million	NUM
issue-2305	100	40	pln	pln	X
issue-2305	100	41	.	.	PUNCT
issue-2305	100	42	q6	q6	PROPN
issue-2305	100	43	what	what	PRON
issue-2305	100	44	industry	industry	NOUN
issue-2305	100	45	does	do	AUX
issue-2305	100	46	the	the	DET
issue-2305	100	47	company	company	NOUN
issue-2305	100	48	operate	operate	VERB
issue-2305	100	49	in	in	ADP
issue-2305	100	50	?	?	PUNCT
issue-2305	101	1	nominal	nominal	ADJ
issue-2305	101	2	scale	scale	NOUN
issue-2305	101	3	:	:	PUNCT
issue-2305	101	4	(	(	PUNCT
issue-2305	101	5	1	1	X
issue-2305	101	6	)	)	PUNCT
issue-2305	101	7	fuel	fuel	NOUN
issue-2305	101	8	and	and	CCONJ
issue-2305	101	9	energy	energy	NOUN
issue-2305	101	10	,	,	PUNCT
issue-2305	101	11	chemical	chemical	NOUN
issue-2305	101	12	,	,	PUNCT
issue-2305	101	13	and	and	CCONJ
issue-2305	101	14	raw	raw	ADJ
issue-2305	101	15	materials	material	NOUN
issue-2305	101	16	industries	industry	NOUN
issue-2305	101	17	;	;	PUNCT
issue-2305	101	18	(	(	PUNCT
issue-2305	101	19	2	2	X
issue-2305	101	20	)	)	PUNCT
issue-2305	101	21	industrial	industrial	ADJ
issue-2305	101	22	and	and	CCONJ
issue-2305	101	23	construction	construction	NOUN
issue-2305	101	24	and	and	CCONJ
issue-2305	101	25	assembly	assembly	NOUN
issue-2305	101	26	production	production	NOUN
issue-2305	101	27	;	;	PUNCT
issue-2305	101	28	(	(	PUNCT
issue-2305	101	29	3	3	X
issue-2305	101	30	)	)	PUNCT
issue-2305	101	31	consumer	consumer	NOUN
issue-2305	101	32	goods	good	NOUN
issue-2305	101	33	;	;	PUNCT
issue-2305	101	34	(	(	PUNCT
issue-2305	101	35	4	4	X
issue-2305	101	36	)	)	PUNCT
issue-2305	101	37	trade	trade	NOUN
issue-2305	101	38	and	and	CCONJ
issue-2305	101	39	services	service	NOUN
issue-2305	101	40	;	;	PUNCT
issue-2305	101	41	(	(	PUNCT
issue-2305	101	42	5	5	X
issue-2305	101	43	)	)	PUNCT
issue-2305	101	44	modern	modern	ADJ
issue-2305	101	45	technologies	technology	NOUN
issue-2305	101	46	and	and	CCONJ
issue-2305	101	47	healthcare	healthcare	NOUN
issue-2305	101	48	.	.	PUNCT
issue-2305	102	1	q7	q7	PROPN
issue-2305	102	2	lead	lead	VERB
issue-2305	102	3	statutory	statutory	ADJ
issue-2305	102	4	auditor	auditor	NOUN
issue-2305	102	5	nominal	nominal	ADJ
issue-2305	102	6	scale	scale	NOUN
issue-2305	102	7	:	:	PUNCT
issue-2305	102	8	(	(	PUNCT
issue-2305	102	9	1	1	X
issue-2305	102	10	)	)	PUNCT
issue-2305	102	11	the	the	DET
issue-2305	102	12	big	big	ADJ
issue-2305	102	13	four	four	NUM
issue-2305	102	14	;	;	PUNCT
issue-2305	102	15	(	(	PUNCT
issue-2305	102	16	2	2	X
issue-2305	102	17	)	)	PUNCT
issue-2305	102	18	another	another	DET
issue-2305	102	19	auditor	auditor	NOUN
issue-2305	102	20	.	.	PUNCT
issue-2305	103	1	*	*	PUNCT
issue-2305	103	2	eur	eur	PROPN
issue-2305	103	3	/	/	SYM
issue-2305	103	4	pln	pln	PROPN
issue-2305	103	5	exchange	exchange	NOUN
issue-2305	103	6	rate	rate	NOUN
issue-2305	103	7	–	–	PUNCT
issue-2305	103	8	4.32	4.32	NUM
issue-2305	103	9	(	(	PUNCT
issue-2305	103	10	as	as	ADP
issue-2305	103	11	of	of	ADP
issue-2305	103	12	february	february	PROPN
issue-2305	103	13	9	9	NUM
issue-2305	103	14	,	,	PUNCT
issue-2305	103	15	2024	2024	NUM
issue-2305	103	16	)	)	PUNCT
issue-2305	103	17	source	source	NOUN
issue-2305	103	18	:	:	PUNCT
issue-2305	103	19	authors	author	NOUN
issue-2305	103	20	'	'	PART
issue-2305	103	21	own	own	ADJ
issue-2305	103	22	developments	development	NOUN
issue-2305	103	23	baltic	baltic	ADJ
issue-2305	103	24	journal	journal	PROPN
issue-2305	103	25	of	of	ADP
issue-2305	103	26	economic	economic	ADJ
issue-2305	103	27	studies	study	NOUN
issue-2305	103	28	5	5	NUM
issue-2305	103	29	vol	vol	NOUN
issue-2305	103	30	.	.	PUNCT
issue-2305	104	1	10	10	NUM
issue-2305	104	2	no	no	NOUN
issue-2305	104	3	.	.	NOUN
issue-2305	104	4	1	1	NUM
issue-2305	104	5	,	,	PUNCT
issue-2305	104	6	2024	2024	NUM
issue-2305	104	7	5	5	NUM
issue-2305	104	8	.	.	PUNCT
issue-2305	104	9	results	result	VERB
issue-2305	104	10	the	the	DET
issue-2305	104	11	first	first	ADJ
issue-2305	104	12	step	step	NOUN
issue-2305	104	13	of	of	ADP
issue-2305	104	14	the	the	DET
issue-2305	104	15	empirical	empirical	ADJ
issue-2305	104	16	research	research	NOUN
issue-2305	104	17	was	be	AUX
issue-2305	104	18	to	to	PART
issue-2305	104	19	examine	examine	VERB
issue-2305	104	20	the	the	DET
issue-2305	104	21	impact	impact	NOUN
issue-2305	104	22	of	of	ADP
issue-2305	104	23	the	the	DET
issue-2305	104	24	sars	sar	NOUN
issue-2305	104	25	-	-	PUNCT
issue-2305	104	26	cov-2	cov-2	NOUN
issue-2305	104	27	pandemic	pandemic	NOUN
issue-2305	104	28	on	on	ADP
issue-2305	104	29	the	the	DET
issue-2305	104	30	nature	nature	NOUN
issue-2305	104	31	of	of	ADP
issue-2305	104	32	the	the	DET
issue-2305	104	33	earnings	earning	NOUN
issue-2305	104	34	management	management	NOUN
issue-2305	104	35	phenomenon	phenomenon	NOUN
issue-2305	104	36	in	in	ADP
issue-2305	104	37	public	public	ADJ
issue-2305	104	38	companies	company	NOUN
issue-2305	104	39	listed	list	VERB
issue-2305	104	40	on	on	ADP
issue-2305	104	41	the	the	DET
issue-2305	104	42	wse	wse	NOUN
issue-2305	104	43	.	.	PUNCT
issue-2305	105	1	the	the	DET
issue-2305	105	2	results	result	NOUN
issue-2305	105	3	shown	show	VERB
issue-2305	105	4	in	in	ADP
issue-2305	105	5	figure	figure	NOUN
issue-2305	105	6	1	1	NUM
issue-2305	105	7	indicate	indicate	VERB
issue-2305	105	8	that	that	SCONJ
issue-2305	105	9	the	the	DET
issue-2305	105	10	vast	vast	ADJ
issue-2305	105	11	majority	majority	NOUN
issue-2305	105	12	of	of	ADP
issue-2305	105	13	respondents	respondent	NOUN
issue-2305	105	14	(	(	PUNCT
issue-2305	105	15	64.5	64.5	NUM
issue-2305	105	16	%	%	NOUN
issue-2305	105	17	)	)	PUNCT
issue-2305	105	18	believe	believe	VERB
issue-2305	105	19	that	that	SCONJ
issue-2305	105	20	the	the	DET
issue-2305	105	21	pandemic	pandemic	NOUN
issue-2305	105	22	contributed	contribute	VERB
issue-2305	105	23	to	to	ADP
issue-2305	105	24	the	the	DET
issue-2305	105	25	intensification	intensification	NOUN
issue-2305	105	26	of	of	ADP
issue-2305	105	27	earnings	earning	NOUN
issue-2305	105	28	manipulation	manipulation	NOUN
issue-2305	105	29	in	in	ADP
issue-2305	105	30	public	public	ADJ
issue-2305	105	31	companies	company	NOUN
issue-2305	105	32	listed	list	VERB
issue-2305	105	33	on	on	ADP
issue-2305	105	34	the	the	DET
issue-2305	105	35	polish	polish	ADJ
issue-2305	105	36	capital	capital	NOUN
issue-2305	105	37	market	market	NOUN
issue-2305	105	38	.	.	PUNCT
issue-2305	106	1	one	one	NUM
issue-2305	106	2	in	in	ADP
issue-2305	106	3	five	five	NUM
issue-2305	106	4	respondents	respondent	NOUN
issue-2305	106	5	believed	believe	VERB
issue-2305	106	6	that	that	SCONJ
issue-2305	106	7	the	the	DET
issue-2305	106	8	sars	sar	NOUN
issue-2305	106	9	-	-	PUNCT
issue-2305	106	10	cov-2	cov-2	NOUN
issue-2305	106	11	pandemic	pandemic	NOUN
issue-2305	106	12	had	have	AUX
issue-2305	106	13	reduced	reduce	VERB
issue-2305	106	14	earnings	earning	NOUN
issue-2305	106	15	management	management	NOUN
issue-2305	106	16	practices	practice	NOUN
issue-2305	106	17	,	,	PUNCT
issue-2305	106	18	while	while	SCONJ
issue-2305	106	19	11.3	11.3	NUM
issue-2305	106	20	%	%	NOUN
issue-2305	106	21	of	of	ADP
issue-2305	106	22	experts	expert	NOUN
issue-2305	106	23	stated	state	VERB
issue-2305	106	24	that	that	SCONJ
issue-2305	106	25	the	the	DET
issue-2305	106	26	pandemic	pandemic	NOUN
issue-2305	106	27	had	have	AUX
issue-2305	106	28	not	not	PART
issue-2305	106	29	affected	affect	VERB
issue-2305	106	30	earnings	earning	NOUN
issue-2305	106	31	management	management	NOUN
issue-2305	106	32	practices	practice	NOUN
issue-2305	106	33	.	.	PUNCT
issue-2305	107	1	the	the	DET
issue-2305	107	2	empirical	empirical	ADJ
issue-2305	107	3	results	result	NOUN
issue-2305	107	4	presented	present	VERB
issue-2305	107	5	allow	allow	VERB
issue-2305	107	6	a	a	DET
issue-2305	107	7	positive	positive	ADJ
issue-2305	107	8	verification	verification	NOUN
issue-2305	107	9	of	of	ADP
issue-2305	107	10	the	the	DET
issue-2305	107	11	first	first	ADJ
issue-2305	107	12	research	research	NOUN
issue-2305	107	13	hypothesis	hypothesis	NOUN
issue-2305	107	14	,	,	PUNCT
issue-2305	107	15	which	which	PRON
issue-2305	107	16	claims	claim	VERB
issue-2305	107	17	that	that	SCONJ
issue-2305	107	18	the	the	DET
issue-2305	107	19	outbreak	outbreak	NOUN
issue-2305	107	20	of	of	ADP
issue-2305	107	21	the	the	DET
issue-2305	107	22	sars	sar	NOUN
issue-2305	107	23	-	-	PUNCT
issue-2305	107	24	cov-2	cov-2	NOUN
issue-2305	107	25	pandemic	pandemic	NOUN
issue-2305	107	26	contributed	contribute	VERB
issue-2305	107	27	to	to	ADP
issue-2305	107	28	the	the	DET
issue-2305	107	29	intensification	intensification	NOUN
issue-2305	107	30	of	of	ADP
issue-2305	107	31	earnings	earning	NOUN
issue-2305	107	32	management	management	NOUN
issue-2305	107	33	practices	practice	NOUN
issue-2305	107	34	in	in	ADP
issue-2305	107	35	non	non	ADJ
issue-2305	107	36	-	-	ADJ
issue-2305	107	37	financial	financial	ADJ
issue-2305	107	38	public	public	ADJ
issue-2305	107	39	companies	company	NOUN
issue-2305	107	40	listed	list	VERB
issue-2305	107	41	on	on	ADP
issue-2305	107	42	the	the	DET
issue-2305	107	43	wse	wse	NOUN
issue-2305	107	44	,	,	PUNCT
issue-2305	107	45	confirming	confirm	VERB
issue-2305	107	46	the	the	DET
issue-2305	107	47	previous	previous	ADJ
issue-2305	107	48	observations	observation	NOUN
issue-2305	107	49	of	of	ADP
issue-2305	107	50	xiao	xiao	PROPN
issue-2305	107	51	and	and	CCONJ
issue-2305	107	52	xi	xi	PROPN
issue-2305	107	53	(	(	PUNCT
issue-2305	107	54	2021	2021	NUM
issue-2305	107	55	)	)	PUNCT
issue-2305	107	56	,	,	PUNCT
issue-2305	107	57	yan	yan	PROPN
issue-2305	107	58	et	et	PROPN
issue-2305	107	59	al	al	PROPN
issue-2305	107	60	.	.	PROPN
issue-2305	108	1	(	(	PUNCT
issue-2305	108	2	2022	2022	NUM
issue-2305	108	3	)	)	PUNCT
issue-2305	108	4	or	or	CCONJ
issue-2305	108	5	taylor	taylor	PROPN
issue-2305	108	6	et	et	PROPN
issue-2305	108	7	al	al	PROPN
issue-2305	108	8	.	.	PROPN
issue-2305	109	1	(	(	PUNCT
issue-2305	109	2	2023	2023	NUM
issue-2305	109	3	)	)	PUNCT
issue-2305	109	4	.	.	PUNCT
issue-2305	110	1	more	more	ADV
issue-2305	110	2	broadly	broadly	ADV
issue-2305	110	3	,	,	PUNCT
issue-2305	110	4	regarding	regard	VERB
issue-2305	110	5	the	the	DET
issue-2305	110	6	issue	issue	NOUN
issue-2305	110	7	of	of	ADP
issue-2305	110	8	the	the	DET
issue-2305	110	9	informativeness	informativeness	NOUN
issue-2305	110	10	of	of	ADP
issue-2305	110	11	financial	financial	ADJ
issue-2305	110	12	reporting	reporting	NOUN
issue-2305	110	13	in	in	ADP
issue-2305	110	14	turbulent	turbulent	ADJ
issue-2305	110	15	periods	period	NOUN
issue-2305	110	16	,	,	PUNCT
issue-2305	110	17	the	the	DET
issue-2305	110	18	obtained	obtain	VERB
issue-2305	110	19	results	result	NOUN
issue-2305	110	20	are	be	AUX
issue-2305	110	21	in	in	ADP
issue-2305	110	22	line	line	NOUN
issue-2305	110	23	with	with	ADP
issue-2305	110	24	the	the	DET
issue-2305	110	25	observations	observation	NOUN
issue-2305	110	26	of	of	ADP
issue-2305	110	27	habib	habib	PROPN
issue-2305	110	28	et	et	PROPN
issue-2305	110	29	al	al	PROPN
issue-2305	110	30	.	.	PROPN
issue-2305	111	1	(	(	PUNCT
issue-2305	111	2	2013	2013	NUM
issue-2305	111	3	)	)	PUNCT
issue-2305	111	4	,	,	PUNCT
issue-2305	111	5	kumar	kumar	PROPN
issue-2305	111	6	and	and	CCONJ
issue-2305	111	7	vij	vij	PROPN
issue-2305	111	8	(	(	PUNCT
issue-2305	111	9	2017	2017	NUM
issue-2305	111	10	)	)	PUNCT
issue-2305	111	11	and	and	CCONJ
issue-2305	111	12	lisboa	lisboa	PROPN
issue-2305	111	13	and	and	CCONJ
issue-2305	111	14	kacharava	kacharava	PROPN
issue-2305	111	15	(	(	PUNCT
issue-2305	111	16	2018	2018	NUM
issue-2305	111	17	)	)	PUNCT
issue-2305	111	18	,	,	PUNCT
issue-2305	111	19	who	who	PRON
issue-2305	111	20	proved	prove	VERB
issue-2305	111	21	that	that	SCONJ
issue-2305	111	22	the	the	DET
issue-2305	111	23	economic	economic	ADJ
issue-2305	111	24	crisis	crisis	NOUN
issue-2305	111	25	should	should	AUX
issue-2305	111	26	encourage	encourage	VERB
issue-2305	111	27	managers	manager	NOUN
issue-2305	111	28	to	to	PART
issue-2305	111	29	adopt	adopt	VERB
issue-2305	111	30	different	different	ADJ
issue-2305	111	31	earnings	earning	NOUN
issue-2305	111	32	management	management	NOUN
issue-2305	111	33	strategies	strategy	NOUN
issue-2305	111	34	,	,	PUNCT
issue-2305	111	35	but	but	CCONJ
issue-2305	111	36	the	the	DET
issue-2305	111	37	directions	direction	NOUN
issue-2305	111	38	of	of	ADP
issue-2305	111	39	earnings	earning	NOUN
issue-2305	111	40	manipulation	manipulation	NOUN
issue-2305	111	41	may	may	AUX
issue-2305	111	42	be	be	AUX
issue-2305	111	43	diversified	diversify	VERB
issue-2305	111	44	.	.	PUNCT
issue-2305	112	1	saleh	saleh	PROPN
issue-2305	112	2	and	and	CCONJ
issue-2305	112	3	ahmed	ahmed	PROPN
issue-2305	112	4	(	(	PUNCT
issue-2305	112	5	2005	2005	NUM
issue-2305	112	6	)	)	PUNCT
issue-2305	112	7	also	also	ADV
issue-2305	112	8	found	find	VERB
issue-2305	112	9	that	that	SCONJ
issue-2305	112	10	firms	firm	NOUN
issue-2305	112	11	that	that	PRON
issue-2305	112	12	were	be	AUX
issue-2305	112	13	not	not	PART
issue-2305	112	14	particularly	particularly	ADV
issue-2305	112	15	affected	affect	VERB
issue-2305	112	16	by	by	ADP
issue-2305	112	17	the	the	DET
issue-2305	112	18	financial	financial	ADJ
issue-2305	112	19	crisis	crisis	NOUN
issue-2305	112	20	may	may	AUX
issue-2305	112	21	,	,	PUNCT
issue-2305	112	22	in	in	ADP
issue-2305	112	23	a	a	DET
issue-2305	112	24	given	give	VERB
issue-2305	112	25	context	context	NOUN
issue-2305	112	26	,	,	PUNCT
issue-2305	112	27	engage	engage	VERB
issue-2305	112	28	extensively	extensively	ADV
issue-2305	112	29	in	in	ADP
issue-2305	112	30	earnings	earning	NOUN
issue-2305	112	31	-	-	PUNCT
issue-2305	112	32	oriented	orient	VERB
issue-2305	112	33	activities	activity	NOUN
issue-2305	112	34	.	.	PUNCT
issue-2305	113	1	jahmani	jahmani	PROPN
issue-2305	113	2	et	et	PROPN
issue-2305	113	3	al	al	PROPN
issue-2305	113	4	.	.	PUNCT
issue-2305	114	1	(	(	PUNCT
issue-2305	114	2	2016	2016	NUM
issue-2305	114	3	)	)	PUNCT
issue-2305	114	4	,	,	PUNCT
issue-2305	114	5	on	on	ADP
issue-2305	114	6	the	the	DET
issue-2305	114	7	other	other	ADJ
issue-2305	114	8	hand	hand	NOUN
issue-2305	114	9	,	,	PUNCT
issue-2305	114	10	showed	show	VERB
issue-2305	114	11	that	that	SCONJ
issue-2305	114	12	public	public	ADJ
issue-2305	114	13	companies	company	NOUN
issue-2305	114	14	managed	manage	VERB
issue-2305	114	15	their	their	PRON
issue-2305	114	16	earnings	earning	NOUN
issue-2305	114	17	much	much	ADV
issue-2305	114	18	more	more	ADV
issue-2305	114	19	during	during	ADP
issue-2305	114	20	the	the	DET
issue-2305	114	21	recession	recession	NOUN
issue-2305	114	22	period	period	NOUN
issue-2305	114	23	,	,	PUNCT
issue-2305	114	24	which	which	PRON
issue-2305	114	25	may	may	AUX
issue-2305	114	26	be	be	AUX
issue-2305	114	27	due	due	ADJ
issue-2305	114	28	to	to	ADP
issue-2305	114	29	a	a	DET
issue-2305	114	30	desire	desire	NOUN
issue-2305	114	31	to	to	PART
issue-2305	114	32	avoid	avoid	VERB
issue-2305	114	33	or	or	CCONJ
issue-2305	114	34	mitigate	mitigate	VERB
issue-2305	114	35	the	the	DET
issue-2305	114	36	negative	negative	ADJ
issue-2305	114	37	consequences	consequence	NOUN
issue-2305	114	38	of	of	ADP
issue-2305	114	39	the	the	DET
issue-2305	114	40	crisis	crisis	NOUN
issue-2305	114	41	.	.	PUNCT
issue-2305	115	1	the	the	DET
issue-2305	115	2	next	next	ADJ
issue-2305	115	3	part	part	NOUN
issue-2305	115	4	of	of	ADP
issue-2305	115	5	the	the	DET
issue-2305	115	6	empirical	empirical	ADJ
issue-2305	115	7	research	research	NOUN
issue-2305	115	8	concerns	concern	VERB
issue-2305	115	9	the	the	DET
issue-2305	115	10	statistical	statistical	ADJ
issue-2305	115	11	test	test	NOUN
issue-2305	115	12	of	of	ADP
issue-2305	115	13	the	the	DET
issue-2305	115	14	factors	factor	NOUN
issue-2305	115	15	determining	determine	VERB
issue-2305	115	16	the	the	DET
issue-2305	115	17	participants	participant	NOUN
issue-2305	115	18	'	'	PART
issue-2305	115	19	judgement	judgement	NOUN
issue-2305	115	20	of	of	ADP
issue-2305	115	21	the	the	DET
issue-2305	115	22	impact	impact	NOUN
issue-2305	115	23	of	of	ADP
issue-2305	115	24	the	the	DET
issue-2305	115	25	pandemic	pandemic	ADJ
issue-2305	115	26	on	on	ADP
issue-2305	115	27	earnings	earning	NOUN
issue-2305	115	28	manipulation	manipulation	NOUN
issue-2305	115	29	behaviour	behaviour	NOUN
issue-2305	115	30	on	on	ADP
issue-2305	115	31	the	the	DET
issue-2305	115	32	polish	polish	ADJ
issue-2305	115	33	capital	capital	NOUN
issue-2305	115	34	market	market	NOUN
issue-2305	115	35	(	(	PUNCT
issue-2305	115	36	table	table	NOUN
issue-2305	115	37	2	2	NUM
issue-2305	115	38	)	)	PUNCT
issue-2305	115	39	.	.	PUNCT
issue-2305	116	1	on	on	ADP
issue-2305	116	2	the	the	DET
issue-2305	116	3	basis	basis	NOUN
issue-2305	116	4	of	of	ADP
issue-2305	116	5	the	the	DET
issue-2305	116	6	chi	chi	ADJ
issue-2305	116	7	-	-	PUNCT
issue-2305	116	8	square	square	ADJ
issue-2305	116	9	test	test	NOUN
issue-2305	116	10	(	(	PUNCT
issue-2305	116	11	list	list	NOUN
issue-2305	116	12	of	of	ADP
issue-2305	116	13	significant	significant	ADJ
issue-2305	116	14	predictors	predictor	NOUN
issue-2305	116	15	)	)	PUNCT
issue-2305	116	16	it	it	PRON
issue-2305	116	17	was	be	AUX
issue-2305	116	18	proved	prove	VERB
issue-2305	116	19	that	that	SCONJ
issue-2305	116	20	the	the	DET
issue-2305	116	21	perception	perception	NOUN
issue-2305	116	22	of	of	ADP
issue-2305	116	23	the	the	DET
issue-2305	116	24	sars	sar	NOUN
issue-2305	116	25	-	-	PUNCT
issue-2305	116	26	cov-2	cov-2	NOUN
issue-2305	116	27	pandemic	pandemic	NOUN
issue-2305	116	28	as	as	ADP
issue-2305	116	29	a	a	DET
issue-2305	116	30	significant	significant	ADJ
issue-2305	116	31	driver	driver	NOUN
issue-2305	116	32	of	of	ADP
issue-2305	116	33	changes	change	NOUN
issue-2305	116	34	in	in	ADP
issue-2305	116	35	earnings	earning	NOUN
issue-2305	116	36	management	management	NOUN
issue-2305	116	37	patterns	pattern	NOUN
issue-2305	116	38	could	could	AUX
issue-2305	116	39	be	be	AUX
issue-2305	116	40	statistically	statistically	ADV
issue-2305	116	41	related	relate	VERB
issue-2305	116	42	to	to	ADP
issue-2305	116	43	such	such	ADJ
issue-2305	116	44	variables	variable	NOUN
issue-2305	116	45	as	as	ADP
issue-2305	116	46	the	the	DET
issue-2305	116	47	respondents	respondent	NOUN
issue-2305	116	48	'	'	PART
issue-2305	116	49	previous	previous	ADJ
issue-2305	116	50	experience	experience	NOUN
issue-2305	116	51	with	with	ADP
issue-2305	116	52	earnings	earning	NOUN
issue-2305	116	53	manipulation	manipulation	NOUN
issue-2305	116	54	activities	activity	NOUN
issue-2305	116	55	(	(	PUNCT
issue-2305	116	56	q2	q2	NOUN
issue-2305	116	57	)	)	PUNCT
issue-2305	116	58	,	,	PUNCT
issue-2305	116	59	the	the	DET
issue-2305	116	60	current	current	ADJ
issue-2305	116	61	intensity	intensity	NOUN
issue-2305	116	62	of	of	ADP
issue-2305	116	63	earnings	earning	NOUN
issue-2305	116	64	management	management	NOUN
issue-2305	116	65	in	in	ADP
issue-2305	116	66	the	the	DET
issue-2305	116	67	represented	represent	VERB
issue-2305	116	68	companies	company	NOUN
issue-2305	116	69	(	(	PUNCT
issue-2305	116	70	q3	q3	PROPN
issue-2305	116	71	)	)	PUNCT
issue-2305	116	72	and	and	CCONJ
issue-2305	116	73	the	the	DET
issue-2305	116	74	size	size	NOUN
issue-2305	116	75	of	of	ADP
issue-2305	116	76	the	the	DET
issue-2305	116	77	companies	company	NOUN
issue-2305	116	78	as	as	SCONJ
issue-2305	116	79	measured	measure	VERB
issue-2305	116	80	by	by	ADP
issue-2305	116	81	sales	sale	NOUN
issue-2305	116	82	revenues	revenue	NOUN
issue-2305	116	83	(	(	PUNCT
issue-2305	116	84	q5	q5	PROPN
issue-2305	116	85	)	)	PUNCT
issue-2305	116	86	.	.	PUNCT
issue-2305	117	1	detailed	detailed	ADJ
issue-2305	117	2	characteristics	characteristic	NOUN
issue-2305	117	3	of	of	ADP
issue-2305	117	4	the	the	DET
issue-2305	117	5	above	above	ADJ
issue-2305	117	6	relationships	relationship	NOUN
issue-2305	117	7	are	be	AUX
issue-2305	117	8	discussed	discuss	VERB
issue-2305	117	9	later	later	ADV
issue-2305	117	10	.	.	PUNCT
issue-2305	118	1	on	on	ADP
issue-2305	118	2	the	the	DET
issue-2305	118	3	other	other	ADJ
issue-2305	118	4	hand	hand	NOUN
issue-2305	118	5	,	,	PUNCT
issue-2305	118	6	this	this	DET
issue-2305	118	7	research	research	NOUN
issue-2305	118	8	did	do	AUX
issue-2305	118	9	not	not	PART
issue-2305	118	10	show	show	VERB
issue-2305	118	11	that	that	SCONJ
issue-2305	118	12	the	the	DET
issue-2305	118	13	perception	perception	NOUN
issue-2305	118	14	of	of	ADP
issue-2305	118	15	the	the	DET
issue-2305	118	16	pandemic	pandemic	ADJ
issue-2305	118	17	crisis	crisis	NOUN
issue-2305	118	18	as	as	ADP
issue-2305	118	19	a	a	DET
issue-2305	118	20	factor	factor	NOUN
issue-2305	118	21	in	in	ADP
issue-2305	118	22	modifying	modify	VERB
issue-2305	118	23	existing	exist	VERB
issue-2305	118	24	models	model	NOUN
issue-2305	118	25	of	of	ADP
issue-2305	118	26	earnings	earning	NOUN
issue-2305	118	27	management	management	NOUN
issue-2305	118	28	behaviour	behaviour	NOUN
issue-2305	118	29	was	be	AUX
issue-2305	118	30	statistically	statistically	ADV
issue-2305	118	31	related	relate	VERB
issue-2305	118	32	to	to	ADP
issue-2305	118	33	the	the	DET
issue-2305	118	34	earnings	earning	NOUN
issue-2305	118	35	manipulation	manipulation	NOUN
issue-2305	118	36	strategies	strategy	NOUN
issue-2305	118	37	adopted	adopt	VERB
issue-2305	118	38	(	(	PUNCT
issue-2305	118	39	e.g.	e.g.	ADV
issue-2305	118	40	,	,	PUNCT
issue-2305	118	41	earnings	earning	NOUN
issue-2305	118	42	management	management	NOUN
issue-2305	118	43	up	up	ADP
issue-2305	118	44	or	or	CCONJ
issue-2305	118	45	down	down	ADV
issue-2305	118	46	)	)	PUNCT
issue-2305	118	47	,	,	PUNCT
issue-2305	118	48	the	the	DET
issue-2305	118	49	industry	industry	NOUN
issue-2305	118	50	in	in	ADP
issue-2305	118	51	which	which	PRON
issue-2305	118	52	the	the	DET
issue-2305	118	53	firm	firm	NOUN
issue-2305	118	54	operates	operate	VERB
issue-2305	118	55	(	(	PUNCT
issue-2305	118	56	q6	q6	NOUN
issue-2305	118	57	)	)	PUNCT
issue-2305	118	58	and	and	CCONJ
issue-2305	118	59	the	the	DET
issue-2305	118	60	auditor	auditor	NOUN
issue-2305	118	61	's	's	PART
issue-2305	118	62	main	main	ADJ
issue-2305	118	63	affiliation	affiliation	NOUN
issue-2305	118	64	to	to	ADP
issue-2305	118	65	the	the	DET
issue-2305	118	66	big	big	ADJ
issue-2305	118	67	four	four	NUM
issue-2305	118	68	(	(	PUNCT
issue-2305	118	69	q7	q7	PROPN
issue-2305	118	70	)	)	PUNCT
issue-2305	118	71	.	.	PUNCT
issue-2305	119	1	the	the	DET
issue-2305	119	2	in	in	ADP
issue-2305	119	3	-	-	PUNCT
issue-2305	119	4	depth	depth	NOUN
issue-2305	119	5	empirical	empirical	ADJ
issue-2305	119	6	results	result	NOUN
issue-2305	119	7	obtained	obtain	VERB
issue-2305	119	8	lead	lead	NOUN
issue-2305	119	9	to	to	ADP
issue-2305	119	10	the	the	DET
issue-2305	119	11	conclusion	conclusion	NOUN
issue-2305	119	12	that	that	SCONJ
issue-2305	119	13	the	the	DET
issue-2305	119	14	more	more	ADV
issue-2305	119	15	often	often	ADV
issue-2305	119	16	participants	participant	VERB
issue-2305	119	17	64,52	64,52	NUM
issue-2305	119	18	%	%	NOUN
issue-2305	119	19	19,35	19,35	NUM
issue-2305	119	20	%	%	NOUN
issue-2305	119	21	11,29	11,29	NUM
issue-2305	119	22	%	%	NOUN
issue-2305	119	23	4,84	4,84	ADJ
issue-2305	119	24	%	%	NOUN
issue-2305	119	25	sars	sar	NOUN
issue-2305	119	26	-	-	PUNCT
issue-2305	119	27	cov-2	cov-2	NUM
issue-2305	119	28	has	have	AUX
issue-2305	119	29	contributed	contribute	VERB
issue-2305	119	30	to	to	ADP
issue-2305	119	31	the	the	DET
issue-2305	119	32	intensification	intensification	NOUN
issue-2305	119	33	of	of	ADP
issue-2305	119	34	em	em	PRON
issue-2305	119	35	practices	practice	VERB
issue-2305	119	36	sars	sar	NOUN
issue-2305	119	37	-	-	PUNCT
issue-2305	119	38	cov-2	cov-2	NUM
issue-2305	119	39	has	have	AUX
issue-2305	119	40	contributed	contribute	VERB
issue-2305	119	41	to	to	ADP
issue-2305	119	42	the	the	DET
issue-2305	119	43	reduction	reduction	NOUN
issue-2305	119	44	of	of	ADP
issue-2305	119	45	em	em	PRON
issue-2305	119	46	practices	practice	VERB
issue-2305	119	47	sars	sar	NOUN
issue-2305	119	48	-	-	PUNCT
issue-2305	119	49	cov-2	cov-2	PART
issue-2305	119	50	has	have	AUX
issue-2305	119	51	not	not	PART
issue-2305	119	52	impacted	impact	VERB
issue-2305	119	53	em	em	PRON
issue-2305	119	54	practices	practice	NOUN
issue-2305	119	55	in	in	ADP
issue-2305	119	56	any	any	DET
issue-2305	119	57	way	way	NOUN
issue-2305	119	58	no	no	DET
issue-2305	119	59	opinion	opinion	NOUN
issue-2305	119	60	figure	figure	NOUN
issue-2305	119	61	1	1	NUM
issue-2305	119	62	.	.	PUNCT
issue-2305	119	63	respondents	respondent	NOUN
issue-2305	119	64	'	'	PART
issue-2305	119	65	answers	answer	NOUN
issue-2305	119	66	about	about	ADP
issue-2305	119	67	the	the	DET
issue-2305	119	68	impact	impact	NOUN
issue-2305	119	69	of	of	ADP
issue-2305	119	70	the	the	DET
issue-2305	119	71	sars	sar	NOUN
issue-2305	119	72	-	-	PUNCT
issue-2305	119	73	cov-2	cov-2	NOUN
issue-2305	119	74	pandemic	pandemic	NOUN
issue-2305	119	75	on	on	ADP
issue-2305	119	76	the	the	DET
issue-2305	119	77	intensity	intensity	NOUN
issue-2305	119	78	of	of	ADP
issue-2305	119	79	profit	profit	NOUN
issue-2305	119	80	management	management	NOUN
issue-2305	119	81	practices	practice	NOUN
issue-2305	119	82	source	source	NOUN
issue-2305	119	83	:	:	PUNCT
issue-2305	119	84	authors	author	NOUN
issue-2305	119	85	'	'	PART
issue-2305	119	86	own	own	ADJ
issue-2305	119	87	developments	development	NOUN
issue-2305	119	88	baltic	baltic	ADJ
issue-2305	119	89	journal	journal	PROPN
issue-2305	119	90	of	of	ADP
issue-2305	119	91	economic	economic	ADJ
issue-2305	119	92	studies	study	NOUN
issue-2305	119	93	6	6	NUM
issue-2305	119	94	vol	vol	NOUN
issue-2305	119	95	.	.	PUNCT
issue-2305	120	1	10	10	NUM
issue-2305	120	2	no	no	NOUN
issue-2305	120	3	.	.	NOUN
issue-2305	120	4	1	1	NUM
issue-2305	120	5	,	,	PUNCT
issue-2305	120	6	2024	2024	NUM
issue-2305	120	7	experienced	experience	VERB
issue-2305	120	8	the	the	DET
issue-2305	120	9	phenomenon	phenomenon	NOUN
issue-2305	120	10	of	of	ADP
issue-2305	120	11	earnings	earning	NOUN
issue-2305	120	12	management	management	NOUN
issue-2305	120	13	in	in	ADP
issue-2305	120	14	their	their	PRON
issue-2305	120	15	professional	professional	ADJ
issue-2305	120	16	practice	practice	NOUN
issue-2305	120	17	,	,	PUNCT
issue-2305	120	18	the	the	PRON
issue-2305	120	19	more	more	ADV
issue-2305	120	20	often	often	ADV
issue-2305	120	21	they	they	PRON
issue-2305	120	22	expressed	express	VERB
issue-2305	120	23	their	their	PRON
issue-2305	120	24	belief	belief	NOUN
issue-2305	120	25	in	in	ADP
issue-2305	120	26	the	the	DET
issue-2305	120	27	intensification	intensification	NOUN
issue-2305	120	28	of	of	ADP
issue-2305	120	29	earnings	earning	NOUN
issue-2305	120	30	manipulation	manipulation	NOUN
issue-2305	120	31	activities	activity	NOUN
issue-2305	120	32	due	due	ADJ
issue-2305	120	33	to	to	ADP
issue-2305	120	34	the	the	DET
issue-2305	120	35	crisis	crisis	NOUN
issue-2305	120	36	caused	cause	VERB
issue-2305	120	37	by	by	ADP
issue-2305	120	38	the	the	DET
issue-2305	120	39	outbreak	outbreak	NOUN
issue-2305	120	40	of	of	ADP
issue-2305	120	41	the	the	DET
issue-2305	120	42	sars	sar	NOUN
issue-2305	120	43	-	-	PUNCT
issue-2305	120	44	cov-2	cov-2	NOUN
issue-2305	120	45	pandemic	pandemic	ADJ
issue-2305	120	46	(	(	PUNCT
issue-2305	120	47	figure	figure	NOUN
issue-2305	120	48	2	2	NUM
issue-2305	120	49	)	)	PUNCT
issue-2305	120	50	.	.	PUNCT
issue-2305	121	1	it	it	PRON
issue-2305	121	2	is	be	AUX
issue-2305	121	3	worth	worth	ADJ
issue-2305	121	4	noting	note	VERB
issue-2305	121	5	that	that	SCONJ
issue-2305	121	6	respondents	respondent	NOUN
issue-2305	121	7	who	who	PRON
issue-2305	121	8	stated	state	VERB
issue-2305	121	9	that	that	SCONJ
issue-2305	121	10	they	they	PRON
issue-2305	121	11	had	have	AUX
issue-2305	121	12	not	not	PART
issue-2305	121	13	encountered	encounter	VERB
issue-2305	121	14	intentional	intentional	ADJ
issue-2305	121	15	earnings	earning	NOUN
issue-2305	121	16	manipulation	manipulation	NOUN
issue-2305	121	17	in	in	ADP
issue-2305	121	18	their	their	PRON
issue-2305	121	19	working	work	VERB
issue-2305	121	20	lives	life	NOUN
issue-2305	121	21	were	be	AUX
issue-2305	121	22	more	more	ADV
issue-2305	121	23	likely	likely	ADJ
issue-2305	121	24	to	to	PART
issue-2305	121	25	choose	choose	VERB
issue-2305	121	26	neutral	neutral	ADJ
issue-2305	121	27	responses	response	NOUN
issue-2305	121	28	to	to	ADP
issue-2305	121	29	the	the	DET
issue-2305	121	30	question	question	NOUN
issue-2305	121	31	.	.	PUNCT
issue-2305	122	1	respondents	respondent	NOUN
issue-2305	122	2	who	who	PRON
issue-2305	122	3	explicitly	explicitly	ADV
issue-2305	122	4	stated	state	VERB
issue-2305	122	5	that	that	SCONJ
issue-2305	122	6	the	the	DET
issue-2305	122	7	companies	company	NOUN
issue-2305	122	8	they	they	PRON
issue-2305	122	9	represent	represent	VERB
issue-2305	122	10	deliberately	deliberately	ADV
issue-2305	122	11	manipulate	manipulate	VERB
issue-2305	122	12	the	the	DET
issue-2305	122	13	reported	report	VERB
issue-2305	122	14	profit	profit	NOUN
issue-2305	122	15	(	(	PUNCT
issue-2305	122	16	loss	loss	NOUN
issue-2305	122	17	)	)	PUNCT
issue-2305	122	18	were	be	AUX
issue-2305	122	19	much	much	ADV
issue-2305	122	20	more	more	ADV
issue-2305	122	21	confident	confident	ADJ
issue-2305	122	22	about	about	ADP
issue-2305	122	23	the	the	DET
issue-2305	122	24	negative	negative	ADJ
issue-2305	122	25	impact	impact	NOUN
issue-2305	122	26	of	of	ADP
issue-2305	122	27	the	the	DET
issue-2305	122	28	pandemic	pandemic	ADJ
issue-2305	122	29	crisis	crisis	NOUN
issue-2305	122	30	on	on	ADP
issue-2305	122	31	the	the	DET
issue-2305	122	32	quality	quality	NOUN
issue-2305	122	33	of	of	ADP
issue-2305	122	34	reported	report	VERB
issue-2305	122	35	earnings	earning	NOUN
issue-2305	122	36	on	on	ADP
issue-2305	122	37	the	the	DET
issue-2305	122	38	polish	polish	ADJ
issue-2305	122	39	capital	capital	NOUN
issue-2305	122	40	market	market	NOUN
issue-2305	122	41	(	(	PUNCT
issue-2305	122	42	figure	figure	NOUN
issue-2305	122	43	3	3	NUM
issue-2305	122	44	)	)	PUNCT
issue-2305	122	45	.	.	PUNCT
issue-2305	123	1	it	it	PRON
issue-2305	123	2	is	be	AUX
issue-2305	123	3	worth	worth	ADJ
issue-2305	123	4	noting	note	VERB
issue-2305	123	5	that	that	SCONJ
issue-2305	123	6	of	of	ADP
issue-2305	123	7	the	the	DET
issue-2305	123	8	29	29	NUM
issue-2305	123	9	%	%	NOUN
issue-2305	123	10	of	of	ADP
issue-2305	123	11	participants	participant	NOUN
issue-2305	123	12	who	who	PRON
issue-2305	123	13	admitted	admit	VERB
issue-2305	123	14	to	to	ADP
issue-2305	123	15	engaging	engage	VERB
issue-2305	123	16	in	in	ADP
issue-2305	123	17	earnings	earning	NOUN
issue-2305	123	18	management	management	NOUN
issue-2305	123	19	practices	practice	NOUN
issue-2305	123	20	,	,	PUNCT
issue-2305	123	21	only	only	ADV
issue-2305	123	22	a	a	DET
issue-2305	123	23	small	small	ADJ
issue-2305	123	24	percentage	percentage	NOUN
issue-2305	123	25	of	of	ADP
issue-2305	123	26	them	they	PRON
issue-2305	123	27	stated	state	VERB
issue-2305	123	28	that	that	SCONJ
issue-2305	123	29	they	they	PRON
issue-2305	123	30	changed	change	VERB
issue-2305	123	31	their	their	PRON
issue-2305	123	32	earnings	earning	NOUN
issue-2305	123	33	every	every	DET
issue-2305	123	34	financial	financial	ADJ
issue-2305	123	35	year	year	NOUN
issue-2305	123	36	.	.	PUNCT
issue-2305	124	1	however	however	ADV
issue-2305	124	2	,	,	PUNCT
issue-2305	124	3	the	the	DET
issue-2305	124	4	presented	present	VERB
issue-2305	124	5	results	result	NOUN
issue-2305	124	6	of	of	ADP
issue-2305	124	7	the	the	DET
issue-2305	124	8	study	study	NOUN
issue-2305	124	9	allow	allow	VERB
issue-2305	124	10	us	we	PRON
issue-2305	124	11	to	to	PART
issue-2305	124	12	positively	positively	ADV
issue-2305	124	13	verify	verify	VERB
issue-2305	124	14	the	the	DET
issue-2305	124	15	second	second	ADJ
issue-2305	124	16	hypothesis	hypothesis	NOUN
issue-2305	124	17	,	,	PUNCT
issue-2305	124	18	namely	namely	ADV
issue-2305	124	19	,	,	PUNCT
issue-2305	124	20	that	that	SCONJ
issue-2305	124	21	in	in	ADP
issue-2305	124	22	the	the	DET
issue-2305	124	23	studied	studied	ADJ
issue-2305	124	24	population	population	NOUN
issue-2305	124	25	there	there	PRON
issue-2305	124	26	are	be	VERB
issue-2305	124	27	statistical	statistical	ADJ
issue-2305	124	28	differences	difference	NOUN
issue-2305	124	29	in	in	ADP
issue-2305	124	30	the	the	DET
issue-2305	124	31	perception	perception	NOUN
issue-2305	124	32	of	of	ADP
issue-2305	124	33	the	the	DET
issue-2305	124	34	impact	impact	NOUN
issue-2305	124	35	of	of	ADP
issue-2305	124	36	the	the	DET
issue-2305	124	37	pandemic	pandemic	ADJ
issue-2305	124	38	crisis	crisis	NOUN
issue-2305	124	39	on	on	ADP
issue-2305	124	40	the	the	DET
issue-2305	124	41	phenomenon	phenomenon	NOUN
issue-2305	124	42	of	of	ADP
issue-2305	124	43	earnings	earning	NOUN
issue-2305	124	44	management	management	NOUN
issue-2305	124	45	between	between	ADP
issue-2305	124	46	participants	participant	NOUN
issue-2305	124	47	who	who	PRON
issue-2305	124	48	declare	declare	VERB
issue-2305	124	49	the	the	DET
issue-2305	124	50	implementation	implementation	NOUN
issue-2305	124	51	of	of	ADP
issue-2305	124	52	earnings	earning	NOUN
issue-2305	124	53	manipulation	manipulation	NOUN
issue-2305	124	54	practices	practice	NOUN
issue-2305	124	55	and	and	CCONJ
issue-2305	124	56	those	those	PRON
issue-2305	124	57	who	who	PRON
issue-2305	124	58	do	do	VERB
issue-2305	124	59	not	not	PART
issue-2305	124	60	.	.	PUNCT
issue-2305	125	1	this	this	DET
issue-2305	125	2	study	study	NOUN
issue-2305	125	3	confirms	confirm	VERB
issue-2305	125	4	the	the	DET
issue-2305	125	5	conclusions	conclusion	NOUN
issue-2305	125	6	of	of	ADP
issue-2305	125	7	baskaran	baskaran	ADJ
issue-2305	125	8	et	et	PROPN
issue-2305	125	9	al	al	PROPN
issue-2305	125	10	.	.	PROPN
issue-2305	125	11	(	(	PUNCT
issue-2305	125	12	2020	2020	NUM
issue-2305	125	13	)	)	PUNCT
issue-2305	125	14	,	,	PUNCT
issue-2305	125	15	who	who	PRON
issue-2305	125	16	pointed	point	VERB
issue-2305	125	17	out	out	ADP
issue-2305	125	18	that	that	SCONJ
issue-2305	125	19	the	the	DET
issue-2305	125	20	extent	extent	NOUN
issue-2305	125	21	to	to	PART
issue-2305	125	22	which	which	PRON
issue-2305	125	23	managers	manager	NOUN
issue-2305	125	24	influence	influence	VERB
issue-2305	125	25	the	the	DET
issue-2305	125	26	reported	report	VERB
issue-2305	125	27	accounting	accounting	NOUN
issue-2305	125	28	data	datum	NOUN
issue-2305	125	29	interacts	interact	VERB
issue-2305	125	30	with	with	ADP
issue-2305	125	31	the	the	DET
issue-2305	125	32	perception	perception	NOUN
issue-2305	125	33	of	of	ADP
issue-2305	125	34	the	the	DET
issue-2305	125	35	practice	practice	NOUN
issue-2305	125	36	of	of	ADP
issue-2305	125	37	intentionally	intentionally	ADV
issue-2305	125	38	influencing	influence	VERB
issue-2305	125	39	the	the	DET
issue-2305	125	40	company	company	NOUN
issue-2305	125	41	's	's	PART
issue-2305	125	42	financial	financial	ADJ
issue-2305	125	43	results	result	NOUN
issue-2305	125	44	.	.	PUNCT
issue-2305	126	1	this	this	DET
issue-2305	126	2	observation	observation	NOUN
issue-2305	126	3	also	also	ADV
issue-2305	126	4	emphasises	emphasise	VERB
issue-2305	126	5	that	that	SCONJ
issue-2305	126	6	research	research	NOUN
issue-2305	126	7	demonstrating	demonstrate	VERB
issue-2305	126	8	the	the	DET
issue-2305	126	9	dependence	dependence	NOUN
issue-2305	126	10	of	of	ADP
issue-2305	126	11	perception	perception	NOUN
issue-2305	126	12	on	on	ADP
issue-2305	126	13	context	context	NOUN
issue-2305	126	14	(	(	PUNCT
issue-2305	126	15	background	background	NOUN
issue-2305	126	16	)	)	PUNCT
issue-2305	126	17	in	in	ADP
issue-2305	126	18	the	the	DET
issue-2305	126	19	analysis	analysis	NOUN
issue-2305	126	20	of	of	ADP
issue-2305	126	21	economic	economic	ADJ
issue-2305	126	22	table	table	NOUN
issue-2305	126	23	2	2	NUM
issue-2305	126	24	list	list	NOUN
issue-2305	126	25	of	of	ADP
issue-2305	126	26	variables	variable	NOUN
issue-2305	126	27	that	that	PRON
issue-2305	126	28	influence	influence	VERB
issue-2305	126	29	the	the	DET
issue-2305	126	30	perception	perception	NOUN
issue-2305	126	31	of	of	ADP
issue-2305	126	32	the	the	DET
issue-2305	126	33	pandemic	pandemic	NOUN
issue-2305	126	34	as	as	ADP
issue-2305	126	35	a	a	DET
issue-2305	126	36	factor	factor	NOUN
issue-2305	126	37	of	of	ADP
issue-2305	126	38	changes	change	NOUN
issue-2305	126	39	in	in	ADP
issue-2305	126	40	earnings	earning	NOUN
issue-2305	126	41	management	management	NOUN
issue-2305	126	42	behaviour	behaviour	NOUN
issue-2305	126	43	list	list	NOUN
issue-2305	126	44	of	of	ADP
issue-2305	126	45	significant	significant	ADJ
issue-2305	126	46	predictors	predictor	NOUN
issue-2305	126	47	–	–	PUNCT
issue-2305	126	48	chi	chi	ADJ
issue-2305	126	49	-	-	PUNCT
issue-2305	126	50	square	square	ADJ
issue-2305	126	51	test	test	NOUN
issue-2305	126	52	reference	reference	NOUN
issue-2305	126	53	significant	significant	ADJ
issue-2305	126	54	independent	independent	ADJ
issue-2305	126	55	variable	variable	ADJ
issue-2305	126	56	asymptotic	asymptotic	ADJ
issue-2305	126	57	significance	significance	NOUN
issue-2305	126	58	(	(	PUNCT
issue-2305	126	59	2	2	NUM
issue-2305	126	60	-	-	NUM
issue-2305	126	61	sided	sided	ADJ
issue-2305	126	62	)	)	PUNCT
issue-2305	126	63	df	df	PROPN
issue-2305	126	64	value	value	NOUN
issue-2305	126	65	respondents	respondent	NOUN
issue-2305	126	66	'	'	PART
issue-2305	126	67	experience	experience	NOUN
issue-2305	126	68	in	in	ADP
issue-2305	126	69	earnings	earning	NOUN
issue-2305	126	70	management	management	NOUN
issue-2305	126	71	(	(	PUNCT
issue-2305	126	72	em	em	PRON
issue-2305	126	73	)	)	PUNCT
issue-2305	126	74	yes	yes	INTJ
issue-2305	126	75	q2	q2	NOUN
issue-2305	126	76	0.000	0.000	NUM
issue-2305	126	77	6	6	NUM
issue-2305	126	78	134.031	134.031	NUM
issue-2305	126	79	yes	yes	INTJ
issue-2305	126	80	q3	q3	PROPN
issue-2305	126	81	0.043	0.043	NUM
issue-2305	126	82	6	6	NUM
issue-2305	126	83	13.027	13.027	NUM
issue-2305	126	84	no	no	DET
issue-2305	126	85	q4	q4	PROPN
issue-2305	126	86	0.316	0.316	NUM
issue-2305	126	87	9	9	NUM
issue-2305	126	88	10.443	10.443	NUM
issue-2305	126	89	specifics	specific	NOUN
issue-2305	126	90	of	of	ADP
issue-2305	126	91	the	the	DET
issue-2305	126	92	represented	represent	VERB
issue-2305	126	93	public	public	ADJ
issue-2305	126	94	company	company	NOUN
issue-2305	126	95	yes	yes	PROPN
issue-2305	126	96	q5	q5	PROPN
issue-2305	126	97	0.028	0.028	NUM
issue-2305	126	98	9	9	NUM
issue-2305	126	99	18.721	18.721	NUM
issue-2305	126	100	no	no	DET
issue-2305	126	101	q6	q6	NOUN
issue-2305	126	102	0.881	0.881	NUM
issue-2305	126	103	12	12	NUM
issue-2305	126	104	6.626	6.626	NUM
issue-2305	126	105	no	no	DET
issue-2305	126	106	q7	q7	PROPN
issue-2305	126	107	0.328	0.328	NUM
issue-2305	126	108	3	3	NUM
issue-2305	126	109	3.443	3.443	NUM
issue-2305	126	110	source	source	NOUN
issue-2305	126	111	:	:	PUNCT
issue-2305	126	112	authors	author	NOUN
issue-2305	126	113	'	'	PART
issue-2305	126	114	own	own	ADJ
issue-2305	126	115	developments	development	NOUN
issue-2305	126	116	94,12	94,12	NOUN
issue-2305	126	117	%	%	NOUN
issue-2305	126	118	5,88	5,88	NUM
issue-2305	126	119	%	%	NOUN
issue-2305	126	120	0,00	0,00	NUM
issue-2305	126	121	%	%	NOUN
issue-2305	126	122	0,00	0,00	NUM
issue-2305	126	123	%	%	NOUN
issue-2305	126	124	68,57	68,57	NOUN
issue-2305	126	125	%	%	NOUN
issue-2305	126	126	31,43	31,43	NUM
issue-2305	126	127	%	%	NOUN
issue-2305	126	128	0,00	0,00	NUM
issue-2305	126	129	%	%	NOUN
issue-2305	126	130	0,00	0,00	NUM
issue-2305	126	131	%	%	NOUN
issue-2305	126	132	0,00	0,00	NUM
issue-2305	126	133	%	%	NOUN
issue-2305	126	134	0,00	0,00	NUM
issue-2305	126	135	%	%	NOUN
issue-2305	126	136	70,00	70,00	NUM
issue-2305	126	137	%	%	NOUN
issue-2305	126	138	30,00	30,00	NUM
issue-2305	126	139	%	%	NOUN
issue-2305	126	140	intensification	intensification	NOUN
issue-2305	126	141	of	of	ADP
issue-2305	126	142	em	em	PRON
issue-2305	126	143	practices	practice	VERB
issue-2305	126	144	reduction	reduction	NOUN
issue-2305	126	145	of	of	ADP
issue-2305	126	146	em	em	PRON
issue-2305	126	147	practices	practice	VERB
issue-2305	126	148	no	no	DET
issue-2305	126	149	impact	impact	NOUN
issue-2305	126	150	on	on	ADP
issue-2305	126	151	em	em	PRON
issue-2305	126	152	practices	practice	VERB
issue-2305	126	153	no	no	DET
issue-2305	126	154	opinion	opinion	NOUN
issue-2305	126	155	intensification	intensification	NOUN
issue-2305	126	156	of	of	ADP
issue-2305	126	157	em	em	PRON
issue-2305	126	158	practices	practice	VERB
issue-2305	126	159	reduction	reduction	NOUN
issue-2305	126	160	of	of	ADP
issue-2305	126	161	em	em	PRON
issue-2305	126	162	practices	practice	VERB
issue-2305	126	163	no	no	DET
issue-2305	126	164	impact	impact	NOUN
issue-2305	126	165	on	on	ADP
issue-2305	126	166	em	em	PRON
issue-2305	126	167	practices	practice	VERB
issue-2305	126	168	no	no	DET
issue-2305	126	169	opinion	opinion	NOUN
issue-2305	126	170	intensification	intensification	NOUN
issue-2305	126	171	of	of	ADP
issue-2305	126	172	em	em	PRON
issue-2305	126	173	practices	practice	VERB
issue-2305	126	174	reduction	reduction	NOUN
issue-2305	126	175	of	of	ADP
issue-2305	126	176	em	em	PRON
issue-2305	126	177	practices	practice	VERB
issue-2305	126	178	no	no	DET
issue-2305	126	179	impact	impact	NOUN
issue-2305	126	180	on	on	ADP
issue-2305	126	181	em	em	PRON
issue-2305	126	182	practices	practice	VERB
issue-2305	126	183	no	no	DET
issue-2305	126	184	opinion	opinion	NOUN
issue-2305	127	1	fr	fr	INTJ
issue-2305	127	2	eq	eq	NOUN
issue-2305	128	1	ue	ue	PROPN
issue-2305	129	1	nt	not	PART
issue-2305	129	2	ex	ex	X
issue-2305	129	3	pe	pe	PROPN
issue-2305	129	4	rie	rie	X
issue-2305	129	5	nc	nc	PROPN
issue-2305	129	6	e	e	PROPN
issue-2305	129	7	(	(	PUNCT
issue-2305	129	8	n	n	CCONJ
issue-2305	129	9	=3	=3	VERB
issue-2305	129	10	4	4	NUM
issue-2305	129	11	)	)	PUNCT
issue-2305	129	12	ra	ra	NOUN
issue-2305	129	13	re	re	ADP
issue-2305	129	14	ex	ex	X
issue-2305	129	15	pe	pe	PROPN
issue-2305	129	16	rie	rie	X
issue-2305	129	17	nc	nc	PROPN
issue-2305	129	18	e	e	PROPN
issue-2305	129	19	(	(	PUNCT
issue-2305	129	20	n	n	NOUN
issue-2305	129	21	=	=	NOUN
issue-2305	129	22	7	7	NUM
issue-2305	129	23	0	0	NUM
issue-2305	129	24	)	)	PUNCT
issue-2305	130	1	no	no	DET
issue-2305	130	2	ex	ex	X
issue-2305	130	3	pe	pe	X
issue-2305	130	4	rie	rie	X
issue-2305	130	5	nc	nc	PROPN
issue-2305	130	6	e	e	PROPN
issue-2305	130	7	(	(	PUNCT
issue-2305	130	8	n	n	NOUN
issue-2305	130	9	=	=	NOUN
issue-2305	130	10	2	2	NUM
issue-2305	130	11	0	0	NUM
issue-2305	130	12	)	)	PUNCT
issue-2305	130	13	figure	figure	NOUN
issue-2305	130	14	2	2	NUM
issue-2305	130	15	.	.	PUNCT
issue-2305	131	1	the	the	DET
issue-2305	131	2	perception	perception	NOUN
issue-2305	131	3	of	of	ADP
issue-2305	131	4	the	the	DET
issue-2305	131	5	impact	impact	NOUN
issue-2305	131	6	of	of	ADP
issue-2305	131	7	the	the	DET
issue-2305	131	8	sars	sar	NOUN
issue-2305	131	9	-	-	PUNCT
issue-2305	131	10	cov-2	cov-2	NOUN
issue-2305	131	11	pandemic	pandemic	ADJ
issue-2305	131	12	on	on	ADP
issue-2305	131	13	earnings	earning	NOUN
issue-2305	131	14	management	management	NOUN
issue-2305	131	15	behaviour	behaviour	NOUN
issue-2305	131	16	depends	depend	VERB
issue-2305	131	17	on	on	ADP
issue-2305	131	18	the	the	DET
issue-2305	131	19	respondents	respondent	NOUN
issue-2305	131	20	'	'	PART
issue-2305	131	21	previous	previous	ADJ
issue-2305	131	22	experience	experience	NOUN
issue-2305	131	23	with	with	ADP
issue-2305	131	24	earnings	earning	NOUN
issue-2305	131	25	manipulation	manipulation	NOUN
issue-2305	131	26	source	source	NOUN
issue-2305	131	27	:	:	PUNCT
issue-2305	131	28	authors	author	NOUN
issue-2305	131	29	'	'	PART
issue-2305	131	30	own	own	ADJ
issue-2305	131	31	developments	development	NOUN
issue-2305	131	32	baltic	baltic	ADJ
issue-2305	131	33	journal	journal	PROPN
issue-2305	131	34	of	of	ADP
issue-2305	131	35	economic	economic	ADJ
issue-2305	131	36	studies	study	NOUN
issue-2305	131	37	7	7	NUM
issue-2305	131	38	vol	vol	NOUN
issue-2305	131	39	.	.	PUNCT
issue-2305	132	1	10	10	NUM
issue-2305	132	2	no	no	NOUN
issue-2305	132	3	.	.	NOUN
issue-2305	132	4	1	1	NUM
issue-2305	132	5	,	,	PUNCT
issue-2305	132	6	2024	2024	NUM
issue-2305	132	7	behaviour	behaviour	NOUN
issue-2305	132	8	seems	seem	VERB
issue-2305	132	9	interesting	interesting	ADJ
issue-2305	132	10	,	,	PUNCT
issue-2305	132	11	as	as	SCONJ
issue-2305	132	12	contextual	contextual	ADJ
issue-2305	132	13	changes	change	NOUN
issue-2305	132	14	may	may	AUX
issue-2305	132	15	influence	influence	VERB
issue-2305	132	16	how	how	SCONJ
issue-2305	132	17	respondents	respondent	NOUN
issue-2305	132	18	judge	judge	VERB
issue-2305	132	19	the	the	DET
issue-2305	132	20	same	same	ADJ
issue-2305	132	21	object	object	NOUN
issue-2305	132	22	(	(	PUNCT
issue-2305	132	23	phenomenon	phenomenon	NOUN
issue-2305	132	24	)	)	PUNCT
issue-2305	132	25	.	.	PUNCT
issue-2305	133	1	the	the	DET
issue-2305	133	2	survey	survey	NOUN
issue-2305	133	3	revealed	reveal	VERB
issue-2305	133	4	that	that	SCONJ
issue-2305	133	5	participants	participant	NOUN
issue-2305	133	6	representing	represent	VERB
issue-2305	133	7	companies	company	NOUN
issue-2305	133	8	with	with	ADP
issue-2305	133	9	lower	low	ADJ
issue-2305	133	10	revenues	revenue	NOUN
issue-2305	133	11	(	(	PUNCT
issue-2305	133	12	up	up	ADP
issue-2305	133	13	to	to	PART
issue-2305	133	14	25	25	NUM
issue-2305	133	15	million	million	NUM
issue-2305	133	16	pln	pln	NOUN
issue-2305	133	17	)	)	PUNCT
issue-2305	133	18	had	have	VERB
issue-2305	133	19	a	a	DET
issue-2305	133	20	different	different	ADJ
issue-2305	133	21	perception	perception	NOUN
issue-2305	133	22	of	of	ADP
issue-2305	133	23	the	the	DET
issue-2305	133	24	impact	impact	NOUN
issue-2305	133	25	of	of	ADP
issue-2305	133	26	the	the	DET
issue-2305	133	27	sars	sar	NOUN
issue-2305	133	28	-	-	PUNCT
issue-2305	133	29	cov-2	cov-2	NOUN
issue-2305	133	30	pandemic	pandemic	NOUN
issue-2305	133	31	on	on	ADP
issue-2305	133	32	the	the	DET
issue-2305	133	33	phenomenon	phenomenon	NOUN
issue-2305	133	34	of	of	ADP
issue-2305	133	35	earnings	earning	NOUN
issue-2305	133	36	management	management	NOUN
issue-2305	133	37	in	in	ADP
issue-2305	133	38	the	the	DET
issue-2305	133	39	polish	polish	ADJ
issue-2305	133	40	capital	capital	NOUN
issue-2305	133	41	market	market	NOUN
issue-2305	133	42	than	than	ADP
issue-2305	133	43	other	other	ADJ
issue-2305	133	44	respondents	respondent	NOUN
issue-2305	133	45	(	(	PUNCT
issue-2305	133	46	figure	figure	NOUN
issue-2305	133	47	4	4	NUM
issue-2305	133	48	)	)	PUNCT
issue-2305	133	49	.	.	PUNCT
issue-2305	134	1	the	the	DET
issue-2305	134	2	predominant	predominant	ADJ
issue-2305	134	3	percentage	percentage	NOUN
issue-2305	134	4	of	of	ADP
issue-2305	134	5	respondents	respondent	NOUN
issue-2305	134	6	(	(	PUNCT
issue-2305	134	7	about	about	ADV
issue-2305	134	8	37	37	NUM
issue-2305	134	9	%	%	NOUN
issue-2305	134	10	)	)	PUNCT
issue-2305	134	11	from	from	ADP
issue-2305	134	12	smaller	small	ADJ
issue-2305	134	13	companies	company	NOUN
issue-2305	134	14	stated	state	VERB
issue-2305	134	15	that	that	SCONJ
issue-2305	134	16	in	in	ADP
issue-2305	134	17	their	their	PRON
issue-2305	134	18	opinion	opinion	NOUN
issue-2305	134	19	the	the	DET
issue-2305	134	20	pandemic	pandemic	NOUN
issue-2305	134	21	had	have	AUX
issue-2305	134	22	not	not	PART
issue-2305	134	23	influenced	influence	VERB
issue-2305	134	24	the	the	DET
issue-2305	134	25	change	change	NOUN
issue-2305	134	26	in	in	ADP
issue-2305	134	27	earnings	earning	NOUN
issue-2305	134	28	management	management	NOUN
issue-2305	134	29	patterns	pattern	NOUN
issue-2305	134	30	.	.	PUNCT
issue-2305	135	1	however	however	ADV
issue-2305	135	2	,	,	PUNCT
issue-2305	135	3	among	among	ADP
issue-2305	135	4	the	the	DET
issue-2305	135	5	remaining	remain	VERB
issue-2305	135	6	respondents	respondent	NOUN
issue-2305	135	7	representing	represent	VERB
issue-2305	135	8	companies	company	NOUN
issue-2305	135	9	with	with	ADP
issue-2305	135	10	higher	high	ADJ
issue-2305	135	11	revenues	revenue	NOUN
issue-2305	135	12	from	from	ADP
issue-2305	135	13	core	core	NOUN
issue-2305	135	14	operating	operating	NOUN
issue-2305	135	15	activities	activity	NOUN
issue-2305	135	16	,	,	PUNCT
issue-2305	135	17	there	there	PRON
issue-2305	135	18	is	be	VERB
issue-2305	135	19	a	a	DET
issue-2305	135	20	clear	clear	ADJ
issue-2305	135	21	dominance	dominance	NOUN
issue-2305	135	22	of	of	ADP
issue-2305	135	23	participants	participant	NOUN
issue-2305	135	24	(	(	PUNCT
issue-2305	135	25	around	around	ADP
issue-2305	135	26	70	70	NUM
issue-2305	135	27	%	%	NOUN
issue-2305	135	28	in	in	ADP
issue-2305	135	29	each	each	PRON
issue-2305	135	30	of	of	ADP
issue-2305	135	31	the	the	DET
issue-2305	135	32	sub	sub	NOUN
issue-2305	135	33	-	-	NOUN
issue-2305	135	34	populations	population	NOUN
issue-2305	135	35	tested	test	VERB
issue-2305	135	36	)	)	PUNCT
issue-2305	135	37	who	who	PRON
issue-2305	135	38	are	be	AUX
issue-2305	135	39	convinced	convince	VERB
issue-2305	135	40	that	that	SCONJ
issue-2305	135	41	the	the	DET
issue-2305	135	42	pandemic	pandemic	NOUN
issue-2305	135	43	has	have	AUX
issue-2305	135	44	led	lead	VERB
issue-2305	135	45	to	to	ADP
issue-2305	135	46	an	an	DET
issue-2305	135	47	increase	increase	NOUN
issue-2305	135	48	in	in	ADP
issue-2305	135	49	the	the	DET
issue-2305	135	50	intensity	intensity	NOUN
issue-2305	135	51	of	of	ADP
issue-2305	135	52	earnings	earning	NOUN
issue-2305	135	53	management	management	NOUN
issue-2305	135	54	practices	practice	NOUN
issue-2305	135	55	,	,	PUNCT
issue-2305	135	56	and	and	CCONJ
issue-2305	135	57	thus	thus	ADV
issue-2305	135	58	to	to	ADP
issue-2305	135	59	a	a	DET
issue-2305	135	60	deterioration	deterioration	NOUN
issue-2305	135	61	in	in	ADP
issue-2305	135	62	the	the	DET
issue-2305	135	63	quality	quality	NOUN
issue-2305	135	64	of	of	ADP
issue-2305	135	65	reported	report	VERB
issue-2305	135	66	data	datum	NOUN
issue-2305	135	67	.	.	PUNCT
issue-2305	136	1	this	this	DET
issue-2305	136	2	study	study	NOUN
issue-2305	136	3	is	be	AUX
issue-2305	136	4	in	in	ADP
issue-2305	136	5	line	line	NOUN
issue-2305	136	6	with	with	ADP
issue-2305	136	7	the	the	DET
issue-2305	136	8	findings	finding	NOUN
issue-2305	136	9	of	of	ADP
issue-2305	136	10	bassiouny	bassiouny	PROPN
issue-2305	136	11	(	(	PUNCT
issue-2305	136	12	2016	2016	NUM
issue-2305	136	13	)	)	PUNCT
issue-2305	136	14	,	,	PUNCT
issue-2305	136	15	who	who	PRON
issue-2305	136	16	noted	note	VERB
issue-2305	136	17	that	that	SCONJ
issue-2305	136	18	large	large	ADJ
issue-2305	136	19	firms	firm	NOUN
issue-2305	136	20	may	may	AUX
issue-2305	136	21	incur	incur	VERB
issue-2305	136	22	higher	high	ADJ
issue-2305	136	23	agency	agency	NOUN
issue-2305	136	24	costs	cost	NOUN
issue-2305	136	25	,	,	PUNCT
issue-2305	136	26	which	which	PRON
issue-2305	136	27	may	may	AUX
issue-2305	136	28	encourage	encourage	VERB
issue-2305	136	29	them	they	PRON
issue-2305	136	30	to	to	PART
issue-2305	136	31	intensify	intensify	VERB
issue-2305	136	32	earnings	earning	NOUN
issue-2305	136	33	management	management	NOUN
issue-2305	136	34	activities	activity	NOUN
issue-2305	136	35	.	.	PUNCT
issue-2305	137	1	similar	similar	ADJ
issue-2305	137	2	observations	observation	NOUN
issue-2305	137	3	were	be	AUX
issue-2305	137	4	presented	present	VERB
issue-2305	137	5	by	by	ADP
issue-2305	137	6	barton	barton	PROPN
issue-2305	137	7	and	and	CCONJ
issue-2305	137	8	simko	simko	PROPN
issue-2305	137	9	(	(	PUNCT
issue-2305	137	10	2002	2002	NUM
issue-2305	137	11	)	)	PUNCT
issue-2305	137	12	,	,	PUNCT
issue-2305	137	13	who	who	PRON
issue-2305	137	14	proved	prove	VERB
issue-2305	137	15	that	that	SCONJ
issue-2305	137	16	large	large	ADJ
issue-2305	137	17	companies	company	NOUN
issue-2305	137	18	are	be	AUX
issue-2305	137	19	under	under	ADP
issue-2305	137	20	greater	great	ADJ
issue-2305	137	21	pressure	pressure	NOUN
issue-2305	137	22	to	to	PART
issue-2305	137	23	change	change	VERB
issue-2305	137	24	earnings	earning	NOUN
issue-2305	137	25	in	in	ADP
issue-2305	137	26	order	order	NOUN
issue-2305	137	27	to	to	PART
issue-2305	137	28	maintain	maintain	VERB
issue-2305	137	29	a	a	DET
issue-2305	137	30	positive	positive	ADJ
issue-2305	137	31	image	image	NOUN
issue-2305	137	32	of	of	ADP
issue-2305	137	33	the	the	DET
issue-2305	137	34	organisation	organisation	NOUN
issue-2305	137	35	.	.	PUNCT
issue-2305	138	1	similar	similar	ADJ
issue-2305	138	2	conclusions	conclusion	NOUN
issue-2305	138	3	are	be	AUX
issue-2305	138	4	also	also	ADV
issue-2305	138	5	presented	present	VERB
issue-2305	138	6	in	in	ADP
issue-2305	138	7	the	the	DET
issue-2305	138	8	studies	study	NOUN
issue-2305	138	9	of	of	ADP
issue-2305	138	10	charfeddine	charfeddine	NOUN
issue-2305	138	11	et	et	PROPN
issue-2305	138	12	al	al	PROPN
issue-2305	138	13	.	.	PROPN
issue-2305	139	1	(	(	PUNCT
issue-2305	139	2	2013	2013	NUM
issue-2305	139	3	)	)	PUNCT
issue-2305	139	4	and	and	CCONJ
issue-2305	139	5	siekelova	siekelova	VERB
issue-2305	139	6	et	et	PROPN
issue-2305	139	7	al	al	PROPN
issue-2305	139	8	.	.	PROPN
issue-2305	140	1	in	in	ADP
issue-2305	140	2	the	the	DET
issue-2305	140	3	course	course	NOUN
issue-2305	140	4	of	of	ADP
issue-2305	140	5	the	the	DET
issue-2305	140	6	research	research	NOUN
issue-2305	140	7	,	,	PUNCT
issue-2305	140	8	the	the	DET
issue-2305	140	9	third	third	ADJ
issue-2305	140	10	hypothesis	hypothesis	NOUN
issue-2305	140	11	,	,	PUNCT
issue-2305	140	12	which	which	PRON
issue-2305	140	13	states	state	VERB
issue-2305	140	14	that	that	SCONJ
issue-2305	140	15	the	the	DET
issue-2305	140	16	respondents	respondent	NOUN
issue-2305	140	17	'	'	PART
issue-2305	140	18	perceptions	perception	NOUN
issue-2305	140	19	of	of	ADP
issue-2305	140	20	the	the	DET
issue-2305	140	21	impact	impact	NOUN
issue-2305	140	22	of	of	ADP
issue-2305	140	23	the	the	DET
issue-2305	140	24	pandemic	pandemic	ADJ
issue-2305	140	25	crisis	crisis	NOUN
issue-2305	140	26	on	on	ADP
issue-2305	140	27	earnings	earning	NOUN
issue-2305	140	28	management	management	NOUN
issue-2305	140	29	behaviour	behaviour	NOUN
issue-2305	140	30	differ	differ	VERB
issue-2305	140	31	according	accord	VERB
issue-2305	140	32	to	to	ADP
issue-2305	140	33	the	the	DET
issue-2305	140	34	size	size	NOUN
issue-2305	140	35	of	of	ADP
issue-2305	140	36	the	the	DET
issue-2305	140	37	public	public	ADJ
issue-2305	140	38	company	company	NOUN
issue-2305	140	39	represented	represent	VERB
issue-2305	140	40	,	,	PUNCT
issue-2305	140	41	was	be	AUX
issue-2305	140	42	positively	positively	ADV
issue-2305	140	43	confirmed	confirm	VERB
issue-2305	140	44	.	.	PUNCT
issue-2305	141	1	as	as	SCONJ
issue-2305	141	2	mentioned	mention	VERB
issue-2305	141	3	above	above	ADV
issue-2305	141	4	,	,	PUNCT
issue-2305	141	5	this	this	DET
issue-2305	141	6	research	research	NOUN
issue-2305	141	7	did	do	AUX
issue-2305	141	8	not	not	PART
issue-2305	141	9	find	find	VERB
issue-2305	141	10	any	any	DET
issue-2305	141	11	statistical	statistical	ADJ
issue-2305	141	12	relationships	relationship	NOUN
issue-2305	141	13	between	between	ADP
issue-2305	141	14	respondents	respondent	NOUN
issue-2305	141	15	'	'	PART
issue-2305	141	16	perceptions	perception	NOUN
issue-2305	141	17	of	of	ADP
issue-2305	141	18	the	the	DET
issue-2305	141	19	impact	impact	NOUN
issue-2305	141	20	of	of	ADP
issue-2305	141	21	the	the	DET
issue-2305	141	22	pandemic	pandemic	ADJ
issue-2305	141	23	on	on	ADP
issue-2305	141	24	earnings	earning	NOUN
issue-2305	141	25	manipulation	manipulation	NOUN
issue-2305	141	26	and	and	CCONJ
issue-2305	141	27	the	the	DET
issue-2305	141	28	industry	industry	NOUN
issue-2305	141	29	in	in	ADP
issue-2305	141	30	which	which	PRON
issue-2305	141	31	the	the	DET
issue-2305	141	32	represented	represent	VERB
issue-2305	141	33	company	company	NOUN
issue-2305	141	34	operates	operate	VERB
issue-2305	141	35	,	,	PUNCT
issue-2305	141	36	leading	lead	VERB
issue-2305	141	37	to	to	ADP
issue-2305	141	38	a	a	DET
issue-2305	141	39	rejection	rejection	NOUN
issue-2305	141	40	of	of	ADP
issue-2305	141	41	the	the	DET
issue-2305	141	42	fourth	fourth	ADJ
issue-2305	141	43	hypothesis	hypothesis	NOUN
issue-2305	141	44	.	.	PUNCT
issue-2305	142	1	however	however	ADV
issue-2305	142	2	,	,	PUNCT
issue-2305	142	3	existing	exist	VERB
issue-2305	142	4	research	research	NOUN
issue-2305	142	5	in	in	ADP
issue-2305	142	6	this	this	DET
issue-2305	142	7	area	area	NOUN
issue-2305	142	8	is	be	AUX
issue-2305	142	9	inconclusive	inconclusive	ADJ
issue-2305	142	10	.	.	PUNCT
issue-2305	143	1	while	while	SCONJ
issue-2305	143	2	de	de	PROPN
issue-2305	143	3	almeida	almeida	PROPN
issue-2305	143	4	et	et	PROPN
issue-2305	143	5	al	al	PROPN
issue-2305	143	6	.	.	PROPN
issue-2305	144	1	(	(	PUNCT
issue-2305	144	2	2005	2005	NUM
issue-2305	144	3	)	)	PUNCT
issue-2305	144	4	and	and	CCONJ
issue-2305	144	5	wasiuzzaman	wasiuzzaman	NOUN
issue-2305	144	6	(	(	PUNCT
issue-2305	144	7	2018	2018	NUM
issue-2305	144	8	)	)	PUNCT
issue-2305	144	9	collected	collect	VERB
issue-2305	144	10	evidence	evidence	NOUN
issue-2305	144	11	that	that	SCONJ
issue-2305	144	12	industry	industry	NOUN
issue-2305	144	13	classification	classification	NOUN
issue-2305	144	14	does	do	AUX
issue-2305	144	15	not	not	PART
issue-2305	144	16	explain	explain	VERB
issue-2305	144	17	the	the	DET
issue-2305	144	18	variance	variance	NOUN
issue-2305	144	19	in	in	ADP
issue-2305	144	20	earnings	earning	NOUN
issue-2305	144	21	management	management	NOUN
issue-2305	144	22	activities	activity	NOUN
issue-2305	144	23	,	,	PUNCT
issue-2305	144	24	durana	durana	PROPN
issue-2305	144	25	et	et	PROPN
issue-2305	144	26	al	al	PROPN
issue-2305	144	27	.	.	PROPN
issue-2305	145	1	(	(	PUNCT
issue-2305	145	2	2022	2022	NUM
issue-2305	145	3	)	)	PUNCT
issue-2305	145	4	presented	present	VERB
issue-2305	145	5	quite	quite	ADV
issue-2305	145	6	different	different	ADJ
issue-2305	145	7	results	result	NOUN
issue-2305	145	8	,	,	PUNCT
issue-2305	145	9	arguing	argue	VERB
issue-2305	145	10	that	that	SCONJ
issue-2305	145	11	industry	industry	NOUN
issue-2305	145	12	competitiveness	competitiveness	NOUN
issue-2305	145	13	can	can	AUX
issue-2305	145	14	reveal	reveal	VERB
issue-2305	145	15	the	the	DET
issue-2305	145	16	volatility	volatility	NOUN
issue-2305	145	17	of	of	ADP
issue-2305	145	18	earnings	earning	NOUN
issue-2305	145	19	management	management	NOUN
issue-2305	145	20	across	across	ADP
issue-2305	145	21	industries	industry	NOUN
issue-2305	145	22	.	.	PUNCT
issue-2305	146	1	in	in	ADP
issue-2305	146	2	turn	turn	NOUN
issue-2305	146	3	,	,	PUNCT
issue-2305	146	4	dilger	dilger	NOUN
issue-2305	146	5	and	and	CCONJ
issue-2305	146	6	graschitz	graschitz	PROPN
issue-2305	146	7	(	(	PUNCT
issue-2305	146	8	2015	2015	NUM
issue-2305	146	9	)	)	PUNCT
issue-2305	146	10	found	find	VERB
issue-2305	146	11	that	that	SCONJ
issue-2305	146	12	the	the	DET
issue-2305	146	13	assessment	assessment	NOUN
issue-2305	146	14	of	of	ADP
issue-2305	146	15	the	the	DET
issue-2305	146	16	differentiation	differentiation	NOUN
issue-2305	146	17	of	of	ADP
issue-2305	146	18	earnings	earning	NOUN
issue-2305	146	19	management	management	NOUN
issue-2305	146	20	behaviour	behaviour	NOUN
issue-2305	146	21	across	across	ADP
issue-2305	146	22	industries	industry	NOUN
issue-2305	146	23	depends	depend	VERB
issue-2305	146	24	on	on	ADP
issue-2305	146	25	the	the	DET
issue-2305	146	26	scaling	scale	VERB
issue-2305	146	27	variable	variable	NOUN
issue-2305	146	28	used	use	VERB
issue-2305	146	29	to	to	PART
issue-2305	146	30	extract	extract	VERB
issue-2305	146	31	individual	individual	ADJ
issue-2305	146	32	industries	industry	NOUN
issue-2305	146	33	.	.	PUNCT
issue-2305	147	1	6	6	X
issue-2305	147	2	.	.	X
issue-2305	147	3	conclusions	conclusion	NOUN
issue-2305	147	4	earnings	earning	NOUN
issue-2305	147	5	play	play	VERB
issue-2305	147	6	an	an	DET
issue-2305	147	7	important	important	ADJ
issue-2305	147	8	role	role	NOUN
issue-2305	147	9	in	in	ADP
issue-2305	147	10	assessing	assess	VERB
issue-2305	147	11	the	the	DET
issue-2305	147	12	financial	financial	ADJ
issue-2305	147	13	performance	performance	NOUN
issue-2305	147	14	and	and	CCONJ
issue-2305	147	15	future	future	ADJ
issue-2305	147	16	prospects	prospect	NOUN
issue-2305	147	17	of	of	ADP
issue-2305	147	18	companies	company	NOUN
issue-2305	147	19	(	(	PUNCT
issue-2305	147	20	lizińska	lizińska	NOUN
issue-2305	147	21	,	,	PUNCT
issue-2305	147	22	czapiewski	czapiewski	NOUN
issue-2305	147	23	,	,	PUNCT
issue-2305	147	24	2023	2023	NUM
issue-2305	147	25	)	)	PUNCT
issue-2305	147	26	.	.	PUNCT
issue-2305	148	1	due	due	ADP
issue-2305	148	2	to	to	ADP
issue-2305	148	3	its	its	PRON
issue-2305	148	4	accrual	accrual	ADJ
issue-2305	148	5	nature	nature	NOUN
issue-2305	148	6	,	,	PUNCT
issue-2305	148	7	reported	report	VERB
issue-2305	148	8	financial	financial	ADJ
issue-2305	148	9	income	income	NOUN
issue-2305	148	10	is	be	AUX
issue-2305	148	11	susceptible	susceptible	ADJ
issue-2305	148	12	to	to	PART
issue-2305	148	13	deliberate	deliberate	VERB
issue-2305	148	14	manipulation	manipulation	NOUN
issue-2305	148	15	in	in	ADP
issue-2305	148	16	line	line	NOUN
issue-2305	148	17	with	with	ADP
issue-2305	148	18	managers	manager	NOUN
issue-2305	148	19	'	'	PART
issue-2305	148	20	prior	prior	ADJ
issue-2305	148	21	intentions	intention	NOUN
issue-2305	148	22	.	.	PUNCT
issue-2305	149	1	hence	hence	ADV
issue-2305	149	2	,	,	PUNCT
issue-2305	149	3	studies	study	NOUN
issue-2305	149	4	on	on	ADP
issue-2305	149	5	specific	specific	ADJ
issue-2305	149	6	incentives	incentive	NOUN
issue-2305	149	7	that	that	PRON
issue-2305	149	8	cause	cause	VERB
issue-2305	149	9	changes	change	NOUN
issue-2305	149	10	in	in	ADP
issue-2305	149	11	the	the	DET
issue-2305	149	12	current	current	ADJ
issue-2305	149	13	patterns	pattern	NOUN
issue-2305	149	14	of	of	ADP
issue-2305	149	15	earnings	earning	NOUN
issue-2305	149	16	50,00	50,00	NUM
issue-2305	149	17	%	%	NOUN
issue-2305	149	18	50,00	50,00	NUM
issue-2305	149	19	%	%	NOUN
issue-2305	149	20	0,00	0,00	NUM
issue-2305	149	21	%	%	NOUN
issue-2305	149	22	0,00	0,00	NUM
issue-2305	149	23	%	%	NOUN
issue-2305	149	24	84,38	84,38	NUM
issue-2305	149	25	%	%	NOUN
issue-2305	149	26	15,63	15,63	NUM
issue-2305	149	27	%	%	NOUN
issue-2305	149	28	0,00	0,00	NUM
issue-2305	149	29	%	%	NOUN
issue-2305	149	30	0,00	0,00	NUM
issue-2305	149	31	%	%	NOUN
issue-2305	149	32	57,95	57,95	NUM
issue-2305	149	33	%	%	NOUN
issue-2305	149	34	19,32	19,32	NUM
issue-2305	149	35	%	%	NOUN
issue-2305	149	36	15,91	15,91	NUM
issue-2305	149	37	%	%	NOUN
issue-2305	149	38	intensification	intensification	NOUN
issue-2305	149	39	of	of	ADP
issue-2305	149	40	em	em	PRON
issue-2305	149	41	practices	practice	VERB
issue-2305	149	42	reduction	reduction	NOUN
issue-2305	149	43	of	of	ADP
issue-2305	149	44	em	em	PRON
issue-2305	149	45	practices	practice	VERB
issue-2305	149	46	no	no	DET
issue-2305	149	47	impact	impact	NOUN
issue-2305	149	48	on	on	ADP
issue-2305	149	49	em	em	PRON
issue-2305	149	50	practices	practice	VERB
issue-2305	149	51	no	no	DET
issue-2305	149	52	opinion	opinion	NOUN
issue-2305	149	53	intensification	intensification	NOUN
issue-2305	149	54	of	of	ADP
issue-2305	149	55	em	em	PRON
issue-2305	149	56	practices	practice	VERB
issue-2305	149	57	reduction	reduction	NOUN
issue-2305	149	58	of	of	ADP
issue-2305	149	59	em	em	PRON
issue-2305	149	60	practices	practice	VERB
issue-2305	149	61	no	no	DET
issue-2305	149	62	impact	impact	NOUN
issue-2305	149	63	on	on	ADP
issue-2305	149	64	em	em	PRON
issue-2305	149	65	practices	practice	VERB
issue-2305	149	66	no	no	DET
issue-2305	149	67	opinion	opinion	NOUN
issue-2305	149	68	intensification	intensification	NOUN
issue-2305	149	69	of	of	ADP
issue-2305	149	70	em	em	PRON
issue-2305	149	71	practices	practice	VERB
issue-2305	149	72	reduction	reduction	NOUN
issue-2305	149	73	of	of	ADP
issue-2305	149	74	em	em	PRON
issue-2305	149	75	practices	practice	VERB
issue-2305	149	76	no	no	DET
issue-2305	149	77	impact	impact	NOUN
issue-2305	149	78	on	on	ADP
issue-2305	149	79	em	em	PRON
issue-2305	149	80	practices	practice	VERB
issue-2305	149	81	th	th	X
issue-2305	149	82	e	e	NOUN
issue-2305	149	83	em	em	PRON
issue-2305	149	84	p	p	X
issue-2305	150	1	ra	ra	PROPN
issue-2305	151	1	ct	ct	INTJ
issue-2305	151	2	ic	ic	PROPN
issue-2305	151	3	es	es	VERB
issue-2305	152	1	i	i	PRON
issue-2305	153	1	m	m	VERB
issue-2305	153	2	pl	pl	VERB
issue-2305	153	3	em	em	PRON
issue-2305	153	4	en	en	INTJ
issue-2305	153	5	te	te	PROPN
issue-2305	153	6	d	d	X
issue-2305	153	7	w	w	PROPN
issue-2305	154	1	i	i	PROPN
issue-2305	154	2	d	d	PROPN
issue-2305	154	3	el	el	PROPN
issue-2305	154	4	y	y	PROPN
issue-2305	154	5	du	du	PROPN
issue-2305	154	6	rin	rin	PROPN
issue-2305	154	7	g	g	PROPN
issue-2305	154	8	ea	ea	PROPN
issue-2305	154	9	ch	ch	PROPN
issue-2305	154	10	fi	fi	PROPN
issue-2305	154	11	sc	sc	PROPN
issue-2305	154	12	al	al	PROPN
issue-2305	154	13	ye	ye	PROPN
issue-2305	154	14	ar	ar	PROPN
issue-2305	154	15	(	(	PUNCT
issue-2305	154	16	n	n	NOUN
issue-2305	154	17	=	=	NOUN
issue-2305	154	18	4	4	NUM
issue-2305	154	19	)	)	PUNCT
issue-2305	154	20	th	th	X
issue-2305	154	21	e	e	NOUN
issue-2305	154	22	em	em	PRON
issue-2305	155	1	p	p	X
issue-2305	155	2	ra	ra	PROPN
issue-2305	156	1	ct	ct	INTJ
issue-2305	156	2	ic	ic	PROPN
issue-2305	156	3	es	es	VERB
issue-2305	156	4	us	we	PRON
issue-2305	156	5	ed	ed	NOUN
issue-2305	156	6	sp	sp	ADP
issue-2305	156	7	or	or	CCONJ
issue-2305	156	8	ad	ad	NOUN
issue-2305	156	9	ic	ic	PROPN
issue-2305	156	10	al	al	PROPN
issue-2305	156	11	ly	ly	VERB
issue-2305	156	12	in	in	ADP
issue-2305	156	13	se	se	X
issue-2305	156	14	le	le	X
issue-2305	156	15	ct	ct	PROPN
issue-2305	156	16	ed	ed	PROPN
issue-2305	156	17	fi	fi	PROPN
issue-2305	156	18	sc	sc	PROPN
issue-2305	156	19	al	al	PROPN
issue-2305	156	20	y	y	PROPN
issue-2305	156	21	ea	ea	PROPN
issue-2305	157	1	r	r	PROPN
issue-2305	157	2	(	(	PUNCT
issue-2305	157	3	n	n	CCONJ
issue-2305	157	4	=3	=3	VERB
issue-2305	157	5	2	2	NUM
issue-2305	157	6	)	)	PUNCT
issue-2305	157	7	th	th	X
issue-2305	157	8	e	e	NOUN
issue-2305	157	9	em	em	PRON
issue-2305	157	10	pr	pr	VERB
issue-2305	157	11	ac	ac	PROPN
issue-2305	157	12	tic	tic	PROPN
issue-2305	157	13	es	es	PROPN
issue-2305	157	14	n	n	CCONJ
issue-2305	158	1	ot	ot	INTJ
issue-2305	159	1	i	i	PRON
issue-2305	159	2	m	m	VERB
issue-2305	159	3	pl	pl	VERB
issue-2305	159	4	em	em	PRON
issue-2305	159	5	en	en	INTJ
issue-2305	159	6	te	te	PROPN
issue-2305	159	7	d	d	X
issue-2305	159	8	(	(	PUNCT
issue-2305	159	9	n	n	NOUN
issue-2305	159	10	=	=	SYM
issue-2305	159	11	8	8	NUM
issue-2305	159	12	8)	8)	NUM
issue-2305	159	13	figure	figure	NOUN
issue-2305	159	14	3	3	NUM
issue-2305	159	15	.	.	PUNCT
issue-2305	160	1	perception	perception	NOUN
issue-2305	160	2	of	of	ADP
issue-2305	160	3	the	the	DET
issue-2305	160	4	impact	impact	NOUN
issue-2305	160	5	of	of	ADP
issue-2305	160	6	sars	sar	NOUN
issue-2305	160	7	-	-	PUNCT
issue-2305	160	8	cov-2	cov-2	NOUN
issue-2305	160	9	on	on	ADP
issue-2305	160	10	earnings	earning	NOUN
issue-2305	160	11	management	management	NOUN
issue-2305	160	12	behaviours	behaviour	NOUN
issue-2305	160	13	depends	depend	VERB
issue-2305	160	14	on	on	ADP
issue-2305	160	15	the	the	DET
issue-2305	160	16	current	current	ADJ
issue-2305	160	17	intensity	intensity	NOUN
issue-2305	160	18	of	of	ADP
issue-2305	160	19	earnings	earning	NOUN
issue-2305	160	20	manipulation	manipulation	NOUN
issue-2305	160	21	in	in	ADP
issue-2305	160	22	the	the	DET
issue-2305	160	23	companies	company	NOUN
issue-2305	160	24	represented	represent	VERB
issue-2305	160	25	by	by	ADP
issue-2305	160	26	the	the	DET
issue-2305	160	27	respondents	respondent	NOUN
issue-2305	160	28	source	source	NOUN
issue-2305	160	29	:	:	PUNCT
issue-2305	160	30	authors	author	NOUN
issue-2305	160	31	'	'	PART
issue-2305	160	32	own	own	ADJ
issue-2305	160	33	developments	development	NOUN
issue-2305	160	34	baltic	baltic	ADJ
issue-2305	160	35	journal	journal	PROPN
issue-2305	160	36	of	of	ADP
issue-2305	160	37	economic	economic	ADJ
issue-2305	160	38	studies	study	NOUN
issue-2305	160	39	8	8	NUM
issue-2305	160	40	vol	vol	NOUN
issue-2305	160	41	.	.	PUNCT
issue-2305	161	1	10	10	NUM
issue-2305	161	2	no	no	NOUN
issue-2305	161	3	.	.	NOUN
issue-2305	161	4	1	1	NUM
issue-2305	161	5	,	,	PUNCT
issue-2305	161	6	2024	2024	NUM
issue-2305	161	7	management	management	NOUN
issue-2305	161	8	are	be	AUX
issue-2305	161	9	part	part	NOUN
issue-2305	161	10	of	of	ADP
issue-2305	161	11	the	the	DET
issue-2305	161	12	mainstream	mainstream	NOUN
issue-2305	161	13	of	of	ADP
issue-2305	161	14	earnings	earning	NOUN
issue-2305	161	15	quality	quality	NOUN
issue-2305	161	16	research	research	NOUN
issue-2305	161	17	in	in	ADP
issue-2305	161	18	public	public	ADJ
issue-2305	161	19	companies	company	NOUN
issue-2305	161	20	.	.	PUNCT
issue-2305	162	1	this	this	DET
issue-2305	162	2	paper	paper	NOUN
issue-2305	162	3	examines	examine	VERB
issue-2305	162	4	the	the	DET
issue-2305	162	5	impact	impact	NOUN
issue-2305	162	6	of	of	ADP
issue-2305	162	7	the	the	DET
issue-2305	162	8	sars	sar	NOUN
issue-2305	162	9	-	-	PUNCT
issue-2305	162	10	cov-2	cov-2	NOUN
issue-2305	162	11	pandemic	pandemic	ADJ
issue-2305	162	12	turbulence	turbulence	NOUN
issue-2305	162	13	on	on	ADP
issue-2305	162	14	the	the	DET
issue-2305	162	15	extent	extent	NOUN
issue-2305	162	16	and	and	CCONJ
issue-2305	162	17	intensity	intensity	NOUN
issue-2305	162	18	of	of	ADP
issue-2305	162	19	earnings	earning	NOUN
issue-2305	162	20	management	management	NOUN
issue-2305	162	21	practices	practice	NOUN
issue-2305	162	22	according	accord	VERB
issue-2305	162	23	to	to	ADP
issue-2305	162	24	the	the	DET
issue-2305	162	25	opinions	opinion	NOUN
issue-2305	162	26	of	of	ADP
issue-2305	162	27	finance	finance	NOUN
issue-2305	162	28	and	and	CCONJ
issue-2305	162	29	accounting	accounting	NOUN
issue-2305	162	30	specialists	specialist	NOUN
issue-2305	162	31	representing	represent	VERB
issue-2305	162	32	non	non	ADJ
issue-2305	162	33	-	-	ADJ
issue-2305	162	34	financial	financial	ADJ
issue-2305	162	35	companies	company	NOUN
issue-2305	162	36	listed	list	VERB
issue-2305	162	37	on	on	ADP
issue-2305	162	38	the	the	DET
issue-2305	162	39	warsaw	warsaw	PROPN
issue-2305	162	40	stock	stock	PROPN
issue-2305	162	41	exchange	exchange	PROPN
issue-2305	162	42	.	.	PUNCT
issue-2305	163	1	contrary	contrary	ADJ
issue-2305	163	2	to	to	ADP
issue-2305	163	3	most	most	ADJ
issue-2305	163	4	of	of	ADP
issue-2305	163	5	the	the	DET
issue-2305	163	6	existing	exist	VERB
issue-2305	163	7	research	research	NOUN
issue-2305	163	8	on	on	ADP
issue-2305	163	9	the	the	DET
issue-2305	163	10	subject	subject	NOUN
issue-2305	163	11	,	,	PUNCT
issue-2305	163	12	this	this	DET
issue-2305	163	13	research	research	NOUN
issue-2305	163	14	is	be	AUX
issue-2305	163	15	not	not	PART
issue-2305	163	16	based	base	VERB
issue-2305	163	17	on	on	ADP
issue-2305	163	18	the	the	DET
issue-2305	163	19	assessment	assessment	NOUN
issue-2305	163	20	of	of	ADP
issue-2305	163	21	the	the	DET
issue-2305	163	22	estimated	estimate	VERB
issue-2305	163	23	values	value	NOUN
issue-2305	163	24	of	of	ADP
issue-2305	163	25	discretionary	discretionary	ADJ
issue-2305	163	26	accruals	accrual	NOUN
issue-2305	163	27	separated	separate	VERB
issue-2305	163	28	by	by	ADP
issue-2305	163	29	various	various	ADJ
issue-2305	163	30	econometric	econometric	ADJ
issue-2305	163	31	models	model	NOUN
issue-2305	163	32	,	,	PUNCT
issue-2305	163	33	but	but	CCONJ
issue-2305	163	34	refers	refer	VERB
issue-2305	163	35	to	to	ADP
issue-2305	163	36	the	the	DET
issue-2305	163	37	experience	experience	NOUN
issue-2305	163	38	of	of	ADP
issue-2305	163	39	specialists	specialist	NOUN
issue-2305	163	40	who	who	PRON
issue-2305	163	41	understand	understand	VERB
issue-2305	163	42	the	the	DET
issue-2305	163	43	specificity	specificity	NOUN
issue-2305	163	44	of	of	ADP
issue-2305	163	45	the	the	DET
issue-2305	163	46	polish	polish	ADJ
issue-2305	163	47	capital	capital	NOUN
issue-2305	163	48	market	market	NOUN
issue-2305	163	49	.	.	PUNCT
issue-2305	164	1	the	the	DET
issue-2305	164	2	results	result	NOUN
issue-2305	164	3	of	of	ADP
issue-2305	164	4	the	the	DET
issue-2305	164	5	research	research	NOUN
issue-2305	164	6	showed	show	VERB
issue-2305	164	7	that	that	SCONJ
issue-2305	164	8	most	most	ADJ
issue-2305	164	9	respondents	respondent	NOUN
issue-2305	164	10	believed	believe	VERB
issue-2305	164	11	that	that	SCONJ
issue-2305	164	12	the	the	DET
issue-2305	164	13	sars	sar	NOUN
issue-2305	164	14	-	-	PUNCT
issue-2305	164	15	cov-2	cov-2	NOUN
issue-2305	164	16	pandemic	pandemic	NOUN
issue-2305	164	17	contributed	contribute	VERB
issue-2305	164	18	to	to	ADP
issue-2305	164	19	an	an	DET
issue-2305	164	20	increase	increase	NOUN
issue-2305	164	21	in	in	ADP
issue-2305	164	22	earnings	earning	NOUN
issue-2305	164	23	management	management	NOUN
issue-2305	164	24	activities	activity	NOUN
issue-2305	164	25	in	in	ADP
issue-2305	164	26	listed	list	VERB
issue-2305	164	27	companies	company	NOUN
issue-2305	164	28	.	.	PUNCT
issue-2305	165	1	in	in	ADP
issue-2305	165	2	addition	addition	NOUN
issue-2305	165	3	,	,	PUNCT
issue-2305	165	4	respondents	respondent	NOUN
issue-2305	165	5	who	who	PRON
issue-2305	165	6	stated	state	VERB
issue-2305	165	7	that	that	SCONJ
issue-2305	165	8	the	the	DET
issue-2305	165	9	companies	company	NOUN
issue-2305	165	10	they	they	PRON
issue-2305	165	11	represented	represent	VERB
issue-2305	165	12	deliberately	deliberately	ADV
issue-2305	165	13	manipulated	manipulate	VERB
issue-2305	165	14	the	the	DET
issue-2305	165	15	reported	report	VERB
issue-2305	165	16	profit	profit	NOUN
issue-2305	165	17	(	(	PUNCT
issue-2305	165	18	loss	loss	NOUN
issue-2305	165	19	)	)	PUNCT
issue-2305	165	20	were	be	AUX
issue-2305	165	21	much	much	ADV
issue-2305	165	22	more	more	ADV
issue-2305	165	23	confident	confident	ADJ
issue-2305	165	24	about	about	ADP
issue-2305	165	25	the	the	DET
issue-2305	165	26	negative	negative	ADJ
issue-2305	165	27	impact	impact	NOUN
issue-2305	165	28	of	of	ADP
issue-2305	165	29	the	the	DET
issue-2305	165	30	pandemic	pandemic	ADJ
issue-2305	165	31	crisis	crisis	NOUN
issue-2305	165	32	on	on	ADP
issue-2305	165	33	the	the	DET
issue-2305	165	34	quality	quality	NOUN
issue-2305	165	35	of	of	ADP
issue-2305	165	36	reported	report	VERB
issue-2305	165	37	earnings	earning	NOUN
issue-2305	165	38	.	.	PUNCT
issue-2305	166	1	an	an	DET
issue-2305	166	2	interesting	interesting	ADJ
issue-2305	166	3	conclusion	conclusion	NOUN
issue-2305	166	4	from	from	ADP
issue-2305	166	5	the	the	DET
issue-2305	166	6	research	research	NOUN
issue-2305	166	7	is	be	AUX
issue-2305	166	8	that	that	SCONJ
issue-2305	166	9	respondents	respondent	NOUN
issue-2305	166	10	who	who	PRON
issue-2305	166	11	had	have	AUX
issue-2305	166	12	experienced	experience	VERB
issue-2305	166	13	earnings	earning	NOUN
issue-2305	166	14	manipulation	manipulation	NOUN
issue-2305	166	15	in	in	ADP
issue-2305	166	16	their	their	PRON
issue-2305	166	17	professional	professional	ADJ
issue-2305	166	18	practice	practice	NOUN
issue-2305	166	19	were	be	AUX
issue-2305	166	20	more	more	ADV
issue-2305	166	21	likely	likely	ADJ
issue-2305	166	22	to	to	PART
issue-2305	166	23	believe	believe	VERB
issue-2305	166	24	that	that	SCONJ
issue-2305	166	25	the	the	DET
issue-2305	166	26	pandemic	pandemic	NOUN
issue-2305	166	27	had	have	AUX
issue-2305	166	28	distorted	distort	VERB
issue-2305	166	29	the	the	DET
issue-2305	166	30	credibility	credibility	NOUN
issue-2305	166	31	of	of	ADP
issue-2305	166	32	reported	report	VERB
issue-2305	166	33	data	datum	NOUN
issue-2305	166	34	.	.	PUNCT
issue-2305	167	1	this	this	DET
issue-2305	167	2	observation	observation	NOUN
issue-2305	167	3	opens	open	VERB
issue-2305	167	4	the	the	DET
issue-2305	167	5	field	field	NOUN
issue-2305	167	6	for	for	ADP
issue-2305	167	7	further	further	ADJ
issue-2305	167	8	research	research	NOUN
issue-2305	167	9	into	into	ADP
issue-2305	167	10	the	the	DET
issue-2305	167	11	impact	impact	NOUN
issue-2305	167	12	of	of	ADP
issue-2305	167	13	contextual	contextual	ADJ
issue-2305	167	14	changes	change	NOUN
issue-2305	167	15	on	on	ADP
issue-2305	167	16	perceptions	perception	NOUN
issue-2305	167	17	of	of	ADP
issue-2305	167	18	economic	economic	ADJ
issue-2305	167	19	behaviour	behaviour	NOUN
issue-2305	167	20	.	.	PUNCT
issue-2305	168	1	this	this	DET
issue-2305	168	2	study	study	NOUN
issue-2305	168	3	also	also	ADV
issue-2305	168	4	provided	provide	VERB
issue-2305	168	5	statistical	statistical	ADJ
issue-2305	168	6	evidence	evidence	NOUN
issue-2305	168	7	that	that	SCONJ
issue-2305	168	8	representatives	representative	NOUN
issue-2305	168	9	of	of	ADP
issue-2305	168	10	larger	large	ADJ
issue-2305	168	11	companies	company	NOUN
issue-2305	168	12	were	be	AUX
issue-2305	168	13	more	more	ADV
issue-2305	168	14	likely	likely	ADJ
issue-2305	168	15	than	than	ADP
issue-2305	168	16	respondents	respondent	NOUN
issue-2305	168	17	from	from	ADP
issue-2305	168	18	smaller	small	ADJ
issue-2305	168	19	companies	company	NOUN
issue-2305	168	20	to	to	PART
issue-2305	168	21	report	report	VERB
issue-2305	168	22	that	that	SCONJ
issue-2305	168	23	the	the	DET
issue-2305	168	24	economic	economic	ADJ
issue-2305	168	25	turbulence	turbulence	NOUN
issue-2305	168	26	associated	associate	VERB
issue-2305	168	27	with	with	ADP
issue-2305	168	28	the	the	DET
issue-2305	168	29	sars	sar	NOUN
issue-2305	168	30	-	-	PUNCT
issue-2305	168	31	cov-2	cov-2	NOUN
issue-2305	168	32	pandemic	pandemic	NOUN
issue-2305	168	33	contributed	contribute	VERB
issue-2305	168	34	to	to	ADP
issue-2305	168	35	an	an	DET
issue-2305	168	36	intensification	intensification	NOUN
issue-2305	168	37	of	of	ADP
issue-2305	168	38	earnings	earning	NOUN
issue-2305	168	39	management	management	NOUN
issue-2305	168	40	.	.	PUNCT
issue-2305	169	1	nevertheless	nevertheless	ADV
issue-2305	169	2	,	,	PUNCT
issue-2305	169	3	the	the	DET
issue-2305	169	4	variable	variable	NOUN
issue-2305	169	5	indicating	indicate	VERB
issue-2305	169	6	the	the	DET
issue-2305	169	7	size	size	NOUN
issue-2305	169	8	of	of	ADP
issue-2305	169	9	the	the	DET
issue-2305	169	10	company	company	NOUN
issue-2305	169	11	was	be	AUX
issue-2305	169	12	only	only	ADV
issue-2305	169	13	considered	consider	VERB
issue-2305	169	14	through	through	ADP
issue-2305	169	15	the	the	DET
issue-2305	169	16	prism	prism	NOUN
issue-2305	169	17	of	of	ADP
issue-2305	169	18	the	the	DET
issue-2305	169	19	turnover	turnover	NOUN
issue-2305	169	20	generated	generate	VERB
issue-2305	169	21	,	,	PUNCT
issue-2305	169	22	which	which	PRON
issue-2305	169	23	may	may	AUX
issue-2305	169	24	represent	represent	VERB
issue-2305	169	25	a	a	DET
issue-2305	169	26	certain	certain	ADJ
issue-2305	169	27	limitation	limitation	NOUN
issue-2305	169	28	.	.	PUNCT
issue-2305	170	1	this	this	DET
issue-2305	170	2	study	study	NOUN
issue-2305	170	3	has	have	VERB
issue-2305	170	4	several	several	ADJ
issue-2305	170	5	implications	implication	NOUN
issue-2305	170	6	for	for	ADP
issue-2305	170	7	capital	capital	NOUN
issue-2305	170	8	market	market	NOUN
issue-2305	170	9	participants	participant	NOUN
issue-2305	170	10	.	.	PUNCT
issue-2305	171	1	primarily	primarily	ADV
issue-2305	171	2	,	,	PUNCT
issue-2305	171	3	this	this	DET
issue-2305	171	4	investigation	investigation	NOUN
issue-2305	171	5	draws	draw	VERB
issue-2305	171	6	investors	investor	NOUN
issue-2305	171	7	'	'	PART
issue-2305	171	8	attention	attention	NOUN
issue-2305	171	9	to	to	ADP
issue-2305	171	10	the	the	DET
issue-2305	171	11	deterioration	deterioration	NOUN
issue-2305	171	12	of	of	ADP
issue-2305	171	13	public	public	ADJ
issue-2305	171	14	companies	company	NOUN
issue-2305	171	15	'	'	PART
issue-2305	171	16	financial	financial	ADJ
issue-2305	171	17	reporting	reporting	NOUN
issue-2305	171	18	during	during	ADP
issue-2305	171	19	the	the	DET
issue-2305	171	20	sars	sar	NOUN
issue-2305	171	21	-	-	PUNCT
issue-2305	171	22	cov-2	cov-2	NOUN
issue-2305	171	23	pandemic	pandemic	NOUN
issue-2305	171	24	.	.	PUNCT
issue-2305	172	1	the	the	DET
issue-2305	172	2	intensification	intensification	NOUN
issue-2305	172	3	of	of	ADP
issue-2305	172	4	earnings	earning	NOUN
issue-2305	172	5	manipulation	manipulation	NOUN
issue-2305	172	6	can	can	AUX
issue-2305	172	7	contribute	contribute	VERB
issue-2305	172	8	not	not	PART
issue-2305	172	9	only	only	ADV
issue-2305	172	10	to	to	ADP
issue-2305	172	11	distorting	distort	VERB
issue-2305	172	12	the	the	DET
issue-2305	172	13	current	current	ADJ
issue-2305	172	14	perception	perception	NOUN
issue-2305	172	15	of	of	ADP
issue-2305	172	16	a	a	DET
issue-2305	172	17	company	company	NOUN
issue-2305	172	18	's	's	PART
issue-2305	172	19	economic	economic	ADJ
issue-2305	172	20	performance	performance	NOUN
issue-2305	172	21	,	,	PUNCT
issue-2305	172	22	but	but	CCONJ
issue-2305	172	23	also	also	ADV
issue-2305	172	24	to	to	ADP
issue-2305	172	25	deteriorating	deteriorate	VERB
issue-2305	172	26	the	the	DET
issue-2305	172	27	future	future	ADJ
issue-2305	172	28	value	value	NOUN
issue-2305	172	29	of	of	ADP
issue-2305	172	30	companies	company	NOUN
issue-2305	172	31	,	,	PUNCT
issue-2305	172	32	especially	especially	ADV
issue-2305	172	33	when	when	SCONJ
issue-2305	172	34	managers	manager	NOUN
issue-2305	172	35	decide	decide	VERB
issue-2305	172	36	to	to	PART
issue-2305	172	37	alter	alter	VERB
issue-2305	172	38	earnings	earning	NOUN
issue-2305	172	39	through	through	ADP
issue-2305	172	40	real	real	ADJ
issue-2305	172	41	earnings	earning	NOUN
issue-2305	172	42	management	management	NOUN
issue-2305	172	43	measures	measure	NOUN
issue-2305	172	44	.	.	PUNCT
issue-2305	173	1	on	on	ADP
issue-2305	173	2	the	the	DET
issue-2305	173	3	other	other	ADJ
issue-2305	173	4	hand	hand	NOUN
issue-2305	173	5	,	,	PUNCT
issue-2305	173	6	the	the	DET
issue-2305	173	7	empirical	empirical	ADJ
issue-2305	173	8	results	result	NOUN
issue-2305	173	9	presented	present	VERB
issue-2305	173	10	here	here	ADV
issue-2305	173	11	provide	provide	VERB
issue-2305	173	12	valuable	valuable	ADJ
issue-2305	173	13	information	information	NOUN
issue-2305	173	14	for	for	ADP
issue-2305	173	15	statutory	statutory	ADJ
issue-2305	173	16	auditors	auditor	NOUN
issue-2305	173	17	,	,	PUNCT
issue-2305	173	18	as	as	SCONJ
issue-2305	173	19	they	they	PRON
issue-2305	173	20	highlight	highlight	VERB
issue-2305	173	21	potential	potential	ADJ
issue-2305	173	22	audit	audit	NOUN
issue-2305	173	23	risks	risk	NOUN
issue-2305	173	24	in	in	ADP
issue-2305	173	25	public	public	ADJ
issue-2305	173	26	companies	company	NOUN
issue-2305	173	27	that	that	PRON
issue-2305	173	28	may	may	AUX
issue-2305	173	29	arise	arise	VERB
issue-2305	173	30	after	after	ADP
issue-2305	173	31	the	the	DET
issue-2305	173	32	outbreak	outbreak	NOUN
issue-2305	173	33	of	of	ADP
issue-2305	173	34	the	the	DET
issue-2305	173	35	sars	sar	NOUN
issue-2305	173	36	-	-	PUNCT
issue-2305	173	37	cov-2	cov-2	NOUN
issue-2305	173	38	pandemic	pandemic	NOUN
issue-2305	173	39	.	.	PUNCT
issue-2305	174	1	however	however	ADV
issue-2305	174	2	,	,	PUNCT
issue-2305	174	3	this	this	DET
issue-2305	174	4	study	study	NOUN
issue-2305	174	5	also	also	ADV
issue-2305	174	6	had	have	VERB
issue-2305	174	7	certain	certain	ADJ
issue-2305	174	8	limitations	limitation	NOUN
issue-2305	174	9	.	.	PUNCT
issue-2305	175	1	the	the	DET
issue-2305	175	2	sample	sample	NOUN
issue-2305	175	3	of	of	ADP
issue-2305	175	4	37.1	37.1	NUM
issue-2305	175	5	%	%	NOUN
issue-2305	175	6	of	of	ADP
issue-2305	175	7	all	all	DET
issue-2305	175	8	potential	potential	ADJ
issue-2305	175	9	public	public	ADJ
issue-2305	175	10	companies	company	NOUN
issue-2305	175	11	participating	participate	VERB
issue-2305	175	12	in	in	ADP
issue-2305	175	13	the	the	DET
issue-2305	175	14	study	study	NOUN
issue-2305	175	15	allowed	allow	VERB
issue-2305	175	16	to	to	PART
issue-2305	175	17	obtain	obtain	VERB
issue-2305	175	18	results	result	NOUN
issue-2305	175	19	with	with	ADP
issue-2305	175	20	a	a	DET
issue-2305	175	21	maximum	maximum	ADJ
issue-2305	175	22	margin	margin	NOUN
issue-2305	175	23	of	of	ADP
issue-2305	175	24	error	error	NOUN
issue-2305	175	25	of	of	ADP
issue-2305	175	26	7	7	NUM
issue-2305	175	27	%	%	NOUN
issue-2305	175	28	(	(	PUNCT
issue-2305	175	29	assuming	assume	VERB
issue-2305	175	30	a	a	DET
issue-2305	175	31	confidence	confidence	NOUN
issue-2305	175	32	level	level	NOUN
issue-2305	175	33	of	of	ADP
issue-2305	175	34	0.95	0.95	NUM
issue-2305	175	35	and	and	CCONJ
issue-2305	175	36	a	a	DET
issue-2305	175	37	sample	sample	NOUN
issue-2305	175	38	size	size	NOUN
issue-2305	175	39	of	of	ADP
issue-2305	175	40	0.5	0.5	NUM
issue-2305	175	41	)	)	PUNCT
issue-2305	175	42	.	.	PUNCT
issue-2305	176	1	furthermore	furthermore	ADV
issue-2305	176	2	,	,	PUNCT
issue-2305	176	3	the	the	DET
issue-2305	176	4	issue	issue	NOUN
issue-2305	176	5	of	of	ADP
issue-2305	176	6	revenue	revenue	NOUN
issue-2305	176	7	manipulation	manipulation	NOUN
issue-2305	176	8	is	be	AUX
issue-2305	176	9	still	still	ADV
issue-2305	176	10	considered	consider	VERB
issue-2305	176	11	sensitive	sensitive	ADJ
issue-2305	176	12	in	in	ADP
issue-2305	176	13	the	the	DET
issue-2305	176	14	31,58	31,58	NUM
issue-2305	176	15	%	%	NOUN
issue-2305	176	16	26,32	26,32	NUM
issue-2305	176	17	%	%	NOUN
issue-2305	176	18	36,84	36,84	NUM
issue-2305	176	19	%	%	NOUN
issue-2305	176	20	5,26	5,26	NUM
issue-2305	176	21	%	%	NOUN
issue-2305	176	22	70,83	70,83	NUM
issue-2305	176	23	%	%	NOUN
issue-2305	176	24	16,67	16,67	NUM
issue-2305	176	25	%	%	NOUN
issue-2305	176	26	4,17	4,17	NUM
issue-2305	176	27	%	%	NOUN
issue-2305	176	28	8,33	8,33	NUM
issue-2305	176	29	%	%	NOUN
issue-2305	176	30	69,23	69,23	PROPN
issue-2305	176	31	%	%	NOUN
issue-2305	176	32	20,51	20,51	NUM
issue-2305	176	33	%	%	NOUN
issue-2305	176	34	7,69	7,69	NUM
issue-2305	176	35	%	%	NOUN
issue-2305	176	36	2,56	2,56	NUM
issue-2305	176	37	%	%	NOUN
issue-2305	176	38	71,43	71,43	ADJ
issue-2305	176	39	%	%	NOUN
issue-2305	176	40	16,67	16,67	NUM
issue-2305	176	41	%	%	NOUN
issue-2305	176	42	7,14	7,14	NUM
issue-2305	176	43	%	%	NOUN
issue-2305	176	44	4,76	4,76	NUM
issue-2305	176	45	%	%	NOUN
issue-2305	176	46	intensification	intensification	NOUN
issue-2305	176	47	of	of	ADP
issue-2305	176	48	em	em	PRON
issue-2305	176	49	practices	practice	VERB
issue-2305	176	50	reduction	reduction	NOUN
issue-2305	176	51	of	of	ADP
issue-2305	176	52	em	em	PRON
issue-2305	176	53	practices	practice	VERB
issue-2305	176	54	no	no	DET
issue-2305	176	55	impact	impact	NOUN
issue-2305	176	56	on	on	ADP
issue-2305	176	57	em	em	PRON
issue-2305	176	58	practices	practice	VERB
issue-2305	176	59	no	no	DET
issue-2305	176	60	opinion	opinion	NOUN
issue-2305	176	61	intensification	intensification	NOUN
issue-2305	176	62	of	of	ADP
issue-2305	176	63	em	em	PRON
issue-2305	176	64	practices	practice	VERB
issue-2305	176	65	reduction	reduction	NOUN
issue-2305	176	66	of	of	ADP
issue-2305	176	67	em	em	PRON
issue-2305	176	68	practices	practice	VERB
issue-2305	176	69	no	no	DET
issue-2305	176	70	impact	impact	NOUN
issue-2305	176	71	on	on	ADP
issue-2305	176	72	em	em	PRON
issue-2305	176	73	practices	practice	VERB
issue-2305	176	74	no	no	DET
issue-2305	176	75	opinion	opinion	NOUN
issue-2305	176	76	intensification	intensification	NOUN
issue-2305	176	77	of	of	ADP
issue-2305	176	78	em	em	PRON
issue-2305	176	79	practices	practice	VERB
issue-2305	176	80	reduction	reduction	NOUN
issue-2305	176	81	of	of	ADP
issue-2305	176	82	em	em	PRON
issue-2305	176	83	practices	practice	VERB
issue-2305	176	84	no	no	DET
issue-2305	176	85	impact	impact	NOUN
issue-2305	176	86	on	on	ADP
issue-2305	176	87	em	em	PRON
issue-2305	176	88	practices	practice	VERB
issue-2305	176	89	no	no	DET
issue-2305	176	90	opinion	opinion	NOUN
issue-2305	176	91	intensification	intensification	NOUN
issue-2305	176	92	of	of	ADP
issue-2305	176	93	em	em	PRON
issue-2305	176	94	practices	practice	VERB
issue-2305	176	95	reduction	reduction	NOUN
issue-2305	176	96	of	of	ADP
issue-2305	176	97	em	em	PRON
issue-2305	176	98	practices	practice	VERB
issue-2305	176	99	no	no	DET
issue-2305	176	100	impact	impact	NOUN
issue-2305	176	101	on	on	ADP
issue-2305	176	102	em	em	PRON
issue-2305	176	103	practices	practice	VERB
issue-2305	176	104	no	no	DET
issue-2305	176	105	opinion	opinion	NOUN
issue-2305	176	106	up	up	ADP
issue-2305	176	107	to	to	PART
issue-2305	176	108	25	25	NUM
issue-2305	176	109	m	m	NOUN
issue-2305	176	110	ill	ill	PROPN
issue-2305	176	111	io	io	ADP
issue-2305	176	112	n	n	X
issue-2305	176	113	pl	pl	X
issue-2305	176	114	n	n	CCONJ
issue-2305	176	115	(	(	PUNCT
issue-2305	176	116	n	n	NOUN
issue-2305	176	117	=	=	NOUN
issue-2305	176	118	1	1	NUM
issue-2305	176	119	9	9	NUM
issue-2305	176	120	)	)	PUNCT
issue-2305	176	121	fr	fr	NOUN
issue-2305	176	122	om	om	PROPN
issue-2305	176	123	25	25	NUM
issue-2305	176	124	m	m	PROPN
issue-2305	176	125	ill	ill	PROPN
issue-2305	176	126	io	io	ADP
issue-2305	176	127	n	n	X
issue-2305	176	128	pl	pl	X
issue-2305	176	129	n	n	X
issue-2305	176	130	to	to	ADP
issue-2305	176	131	10	10	NUM
issue-2305	176	132	0	0	NUM
issue-2305	176	133	m	m	NOUN
issue-2305	176	134	ill	ill	PROPN
issue-2305	176	135	io	io	X
issue-2305	176	136	n	n	X
issue-2305	176	137	pl	pl	X
issue-2305	176	138	n	n	CCONJ
issue-2305	176	139	(	(	PUNCT
issue-2305	176	140	n	n	NOUN
issue-2305	176	141	=	=	NOUN
issue-2305	176	142	2	2	NUM
issue-2305	176	143	4	4	NUM
issue-2305	176	144	)	)	PUNCT
issue-2305	176	145	fro	fro	NOUN
issue-2305	176	146	m	m	VERB
issue-2305	176	147	10	10	NUM
issue-2305	176	148	0	0	NUM
issue-2305	176	149	m	m	NOUN
issue-2305	176	150	ill	ill	PROPN
issue-2305	176	151	io	io	ADP
issue-2305	176	152	n	n	X
issue-2305	176	153	pl	pl	X
issue-2305	176	154	n	n	PART
issue-2305	176	155	to	to	ADP
issue-2305	176	156	25	25	NUM
issue-2305	176	157	0	0	NUM
issue-2305	176	158	m	m	NOUN
issue-2305	176	159	ill	ill	PROPN
issue-2305	176	160	io	io	X
issue-2305	176	161	n	n	X
issue-2305	176	162	pl	pl	X
issue-2305	176	163	n	n	CCONJ
issue-2305	176	164	(	(	PUNCT
issue-2305	176	165	n	n	CCONJ
issue-2305	176	166	=3	=3	VERB
issue-2305	176	167	9	9	NUM
issue-2305	176	168	)	)	PUNCT
issue-2305	176	169	ov	ov	INTJ
issue-2305	176	170	er	er	INTJ
issue-2305	176	171	25	25	NUM
issue-2305	176	172	0	0	NUM
issue-2305	176	173	m	m	NOUN
issue-2305	176	174	ill	ill	PROPN
issue-2305	176	175	io	io	X
issue-2305	176	176	n	n	X
issue-2305	176	177	pl	pl	X
issue-2305	176	178	n	n	CCONJ
issue-2305	176	179	(	(	PUNCT
issue-2305	176	180	n	n	NOUN
issue-2305	176	181	=	=	NOUN
issue-2305	176	182	4	4	NUM
issue-2305	176	183	2	2	NUM
issue-2305	176	184	)	)	PUNCT
issue-2305	176	185	figure	figure	NOUN
issue-2305	176	186	4	4	NUM
issue-2305	176	187	.	.	PUNCT
issue-2305	177	1	the	the	DET
issue-2305	177	2	perceived	perceive	VERB
issue-2305	177	3	impact	impact	NOUN
issue-2305	177	4	of	of	ADP
issue-2305	177	5	sars	sar	NOUN
issue-2305	177	6	-	-	PUNCT
issue-2305	177	7	cov-2	cov-2	NOUN
issue-2305	177	8	on	on	ADP
issue-2305	177	9	earnings	earning	NOUN
issue-2305	177	10	management	management	NOUN
issue-2305	177	11	behaviour	behaviour	NOUN
issue-2305	177	12	depends	depend	VERB
issue-2305	177	13	on	on	ADP
issue-2305	177	14	the	the	DET
issue-2305	177	15	size	size	NOUN
issue-2305	177	16	of	of	ADP
issue-2305	177	17	the	the	DET
issue-2305	177	18	public	public	ADJ
issue-2305	177	19	company	company	NOUN
issue-2305	177	20	represented	represent	VERB
issue-2305	177	21	(	(	PUNCT
issue-2305	177	22	calculated	calculate	VERB
issue-2305	177	23	by	by	ADP
issue-2305	177	24	sales	sale	NOUN
issue-2305	177	25	revenue	revenue	NOUN
issue-2305	177	26	)	)	PUNCT
issue-2305	177	27	source	source	NOUN
issue-2305	177	28	:	:	PUNCT
issue-2305	177	29	authors	author	NOUN
issue-2305	177	30	'	'	PART
issue-2305	177	31	own	own	ADJ
issue-2305	177	32	developments	development	NOUN
issue-2305	177	33	baltic	baltic	ADJ
issue-2305	177	34	journal	journal	PROPN
issue-2305	177	35	of	of	ADP
issue-2305	177	36	economic	economic	ADJ
issue-2305	177	37	studies	study	NOUN
issue-2305	177	38	9	9	NUM
issue-2305	177	39	vol	vol	NOUN
issue-2305	177	40	.	.	PROPN
issue-2305	178	1	10	10	NUM
issue-2305	178	2	no	no	NOUN
issue-2305	178	3	.	.	NOUN
issue-2305	178	4	1	1	NUM
issue-2305	178	5	,	,	PUNCT
issue-2305	178	6	2024	2024	NUM
issue-2305	178	7	references	reference	NOUN
issue-2305	178	8	:	:	PUNCT
issue-2305	178	9	ali	ali	PROPN
issue-2305	178	10	,	,	PUNCT
issue-2305	178	11	h.	h.	PROPN
issue-2305	178	12	,	,	PUNCT
issue-2305	178	13	amin	amin	PROPN
issue-2305	178	14	,	,	PUNCT
issue-2305	178	15	h.	h.	PROPN
issue-2305	178	16	m.	m.	PROPN
issue-2305	178	17	,	,	PUNCT
issue-2305	178	18	mostafa	mostafa	PROPN
issue-2305	178	19	,	,	PUNCT
issue-2305	178	20	d.	d.	PROPN
issue-2305	178	21	,	,	PUNCT
issue-2305	178	22	&	&	CCONJ
issue-2305	178	23	mohamed	mohamed	PROPN
issue-2305	178	24	,	,	PUNCT
issue-2305	178	25	e.	e.	PROPN
issue-2305	178	26	k.	k.	PROPN
issue-2305	178	27	(	(	PUNCT
issue-2305	178	28	2022	2022	NUM
issue-2305	178	29	)	)	PUNCT
issue-2305	178	30	.	.	PUNCT
issue-2305	179	1	earnings	earning	NOUN
issue-2305	179	2	management	management	NOUN
issue-2305	179	3	and	and	CCONJ
issue-2305	179	4	investor	investor	NOUN
issue-2305	179	5	protection	protection	NOUN
issue-2305	179	6	during	during	ADP
issue-2305	179	7	the	the	DET
issue-2305	179	8	sars	sar	NOUN
issue-2305	179	9	-	-	PUNCT
issue-2305	179	10	cov-2	cov-2	NOUN
issue-2305	179	11	pandemic	pandemic	ADJ
issue-2305	179	12	:	:	PUNCT
issue-2305	179	13	evidence	evidence	NOUN
issue-2305	179	14	from	from	ADP
issue-2305	179	15	g-12	g-12	NOUN
issue-2305	179	16	countries	country	NOUN
issue-2305	179	17	,	,	PUNCT
issue-2305	179	18	managerial	managerial	ADJ
issue-2305	179	19	auditing	auditing	NOUN
issue-2305	179	20	journal	journal	NOUN
issue-2305	179	21	,	,	PUNCT
issue-2305	179	22	vol	vol	NOUN
issue-2305	179	23	.	.	PROPN
issue-2305	179	24	37	37	NUM
issue-2305	179	25	,	,	PUNCT
issue-2305	179	26	no	no	INTJ
issue-2305	179	27	.	.	NOUN
issue-2305	179	28	7	7	NUM
issue-2305	179	29	,	,	PUNCT
issue-2305	179	30	p.	p.	NOUN
issue-2305	179	31	775–797	775–797	NUM
issue-2305	179	32	.	.	PUNCT
issue-2305	180	1	doi	doi	NOUN
issue-2305	180	2	:	:	PUNCT
issue-2305	180	3	https://doi.org/10.1108/maj-07-2021-3232	https://doi.org/10.1108/maj-07-2021-3232	PROPN
issue-2305	180	4	barton	barton	PROPN
issue-2305	180	5	,	,	PUNCT
issue-2305	180	6	j.	j.	PROPN
issue-2305	180	7	,	,	PUNCT
issue-2305	180	8	&	&	CCONJ
issue-2305	180	9	simko	simko	PROPN
issue-2305	180	10	,	,	PUNCT
issue-2305	180	11	p.	p.	NOUN
issue-2305	180	12	(	(	PUNCT
issue-2305	180	13	2002	2002	NUM
issue-2305	180	14	)	)	PUNCT
issue-2305	180	15	.	.	PUNCT
issue-2305	181	1	the	the	DET
issue-2305	181	2	balance	balance	NOUN
issue-2305	181	3	sheet	sheet	NOUN
issue-2305	181	4	as	as	ADP
issue-2305	181	5	an	an	DET
issue-2305	181	6	earnings	earning	NOUN
issue-2305	181	7	management	management	NOUN
issue-2305	181	8	constraint	constraint	NOUN
issue-2305	181	9	.	.	PUNCT
issue-2305	182	1	the	the	DET
issue-2305	182	2	accounting	accounting	NOUN
issue-2305	182	3	review	review	NOUN
issue-2305	182	4	,	,	PUNCT
issue-2305	182	5	vol	vol	NOUN
issue-2305	182	6	.	.	PROPN
issue-2305	182	7	77	77	NUM
issue-2305	182	8	,	,	PUNCT
issue-2305	182	9	suppl	suppl	ADJ
issue-2305	182	10	.	.	PROPN
issue-2305	182	11	,	,	PUNCT
issue-2305	182	12	p.	p.	PROPN
issue-2305	182	13	1–34	1–34	PROPN
issue-2305	182	14	.	.	PUNCT
issue-2305	183	1	baskaran	baskaran	ADJ
issue-2305	183	2	,	,	PUNCT
issue-2305	183	3	s.	s.	PROPN
issue-2305	183	4	,	,	PUNCT
issue-2305	183	5	nedunselian	nedunselian	ADJ
issue-2305	183	6	,	,	PUNCT
issue-2305	183	7	n.	n.	PROPN
issue-2305	183	8	,	,	PUNCT
issue-2305	183	9	ng	ng	PROPN
issue-2305	183	10	,	,	PUNCT
issue-2305	183	11	c.	c.	PROPN
issue-2305	183	12	h.	h.	PROPN
issue-2305	183	13	,	,	PUNCT
issue-2305	183	14	mahadi	mahadi	NOUN
issue-2305	183	15	,	,	PUNCT
issue-2305	183	16	n.	n.	NOUN
issue-2305	183	17	,	,	PUNCT
issue-2305	183	18	&	&	CCONJ
issue-2305	183	19	abdul	abdul	PROPN
issue-2305	183	20	rasid	rasid	PROPN
issue-2305	183	21	,	,	PUNCT
issue-2305	183	22	s.	s.	PROPN
issue-2305	183	23	z.	z.	PROPN
issue-2305	183	24	(	(	PUNCT
issue-2305	183	25	2020	2020	NUM
issue-2305	183	26	)	)	PUNCT
issue-2305	183	27	.	.	PUNCT
issue-2305	184	1	earnings	earning	NOUN
issue-2305	184	2	management	management	NOUN
issue-2305	184	3	:	:	PUNCT
issue-2305	184	4	a	a	DET
issue-2305	184	5	strategic	strategic	ADJ
issue-2305	184	6	adaptation	adaptation	NOUN
issue-2305	184	7	or	or	CCONJ
issue-2305	184	8	deliberate	deliberate	ADJ
issue-2305	184	9	manipulation	manipulation	NOUN
issue-2305	184	10	?	?	PUNCT
issue-2305	185	1	journal	journal	NOUN
issue-2305	185	2	of	of	ADP
issue-2305	185	3	financial	financial	ADJ
issue-2305	185	4	crime	crime	NOUN
issue-2305	185	5	,	,	PUNCT
issue-2305	185	6	vol	vol	NOUN
issue-2305	185	7	.	.	PROPN
issue-2305	185	8	27	27	NUM
issue-2305	185	9	,	,	PUNCT
issue-2305	185	10	issue	issue	NOUN
issue-2305	185	11	2	2	NUM
issue-2305	185	12	,	,	PUNCT
issue-2305	185	13	p.	p.	NOUN
issue-2305	185	14	369–386	369–386	NUM
issue-2305	185	15	.	.	PUNCT
issue-2305	186	1	doi	doi	NOUN
issue-2305	186	2	:	:	PUNCT
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issue-2305	186	4	bassiouny	bassiouny	PROPN
issue-2305	186	5	,	,	PUNCT
issue-2305	186	6	s.	s.	PROPN
issue-2305	186	7	w.	w.	PROPN
issue-2305	186	8	(	(	PUNCT
issue-2305	186	9	2016	2016	NUM
issue-2305	186	10	)	)	PUNCT
issue-2305	186	11	.	.	PUNCT
issue-2305	187	1	the	the	DET
issue-2305	187	2	impact	impact	NOUN
issue-2305	187	3	of	of	ADP
issue-2305	187	4	firm	firm	ADJ
issue-2305	187	5	characteristics	characteristic	NOUN
issue-2305	187	6	on	on	ADP
issue-2305	187	7	earnings	earning	NOUN
issue-2305	187	8	management	management	NOUN
issue-2305	187	9	:	:	PUNCT
issue-2305	187	10	an	an	DET
issue-2305	187	11	empirical	empirical	ADJ
issue-2305	187	12	study	study	NOUN
issue-2305	187	13	on	on	ADP
issue-2305	187	14	the	the	DET
issue-2305	187	15	listed	list	VERB
issue-2305	187	16	firms	firm	NOUN
issue-2305	187	17	in	in	ADP
issue-2305	187	18	egypt	egypt	PROPN
issue-2305	187	19	.	.	PUNCT
issue-2305	188	1	journal	journal	PROPN
issue-2305	188	2	of	of	ADP
issue-2305	188	3	business	business	NOUN
issue-2305	188	4	and	and	CCONJ
issue-2305	188	5	retail	retail	ADJ
issue-2305	188	6	management	management	NOUN
issue-2305	188	7	research	research	NOUN
issue-2305	188	8	,	,	PUNCT
issue-2305	188	9	vol	vol	NOUN
issue-2305	188	10	.	.	PROPN
issue-2305	188	11	10	10	NUM
issue-2305	188	12	,	,	PUNCT
issue-2305	188	13	no	no	INTJ
issue-2305	188	14	.	.	NOUN
issue-2305	188	15	3	3	NUM
issue-2305	188	16	,	,	PUNCT
issue-2305	188	17	p.	p.	NOUN
issue-2305	188	18	34–45	34–45	NUM
issue-2305	188	19	.	.	PUNCT
issue-2305	189	1	charfeddine	charfeddine	PROPN
issue-2305	189	2	,	,	PUNCT
issue-2305	189	3	l.	l.	PROPN
issue-2305	189	4	,	,	PUNCT
issue-2305	189	5	riahi	riahi	PROPN
issue-2305	189	6	,	,	PUNCT
issue-2305	189	7	r.	r.	PROPN
issue-2305	189	8	,	,	PUNCT
issue-2305	189	9	&	&	CCONJ
issue-2305	189	10	omri	omri	PROPN
issue-2305	189	11	,	,	PUNCT
issue-2305	189	12	a.	a.	NOUN
issue-2305	189	13	(	(	PUNCT
issue-2305	189	14	2013	2013	NUM
issue-2305	189	15	)	)	PUNCT
issue-2305	189	16	.	.	PUNCT
issue-2305	190	1	the	the	DET
issue-2305	190	2	determinant	determinant	NOUN
issue-2305	190	3	of	of	ADP
issue-2305	190	4	earnings	earning	NOUN
issue-2305	190	5	management	management	NOUN
issue-2305	190	6	in	in	ADP
issue-2305	190	7	developing	develop	VERB
issue-2305	190	8	countries	country	NOUN
issue-2305	190	9	:	:	PUNCT
issue-2305	190	10	a	a	DET
issue-2305	190	11	study	study	NOUN
issue-2305	190	12	of	of	ADP
issue-2305	190	13	the	the	DET
issue-2305	190	14	tunisian	tunisian	ADJ
issue-2305	190	15	context	context	NOUN
issue-2305	190	16	.	.	PUNCT
issue-2305	191	1	iup	iup	PROPN
issue-2305	191	2	journal	journal	PROPN
issue-2305	191	3	of	of	ADP
issue-2305	191	4	corporate	corporate	ADJ
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issue-2305	191	6	,	,	PUNCT
issue-2305	191	7	vol	vol	NOUN
issue-2305	191	8	.	.	PROPN
issue-2305	191	9	12	12	NUM
issue-2305	191	10	,	,	PUNCT
issue-2305	191	11	issue	issue	NOUN
issue-2305	191	12	1	1	NUM
issue-2305	191	13	,	,	PUNCT
issue-2305	191	14	p.	p.	NOUN
issue-2305	191	15	35–49	35–49	NUM
issue-2305	191	16	.	.	PUNCT
issue-2305	192	1	commerford	commerford	PROPN
issue-2305	192	2	,	,	PUNCT
issue-2305	192	3	b.	b.	PROPN
issue-2305	192	4	p.	p.	PROPN
issue-2305	192	5	,	,	PUNCT
issue-2305	192	6	hatfield	hatfield	PROPN
issue-2305	192	7	,	,	PUNCT
issue-2305	192	8	r.	r.	PROPN
issue-2305	192	9	,	,	PUNCT
issue-2305	192	10	&	&	CCONJ
issue-2305	192	11	houston	houston	PROPN
issue-2305	192	12	,	,	PUNCT
issue-2305	192	13	r.	r.	PROPN
issue-2305	192	14	(	(	PUNCT
issue-2305	192	15	2018	2018	NUM
issue-2305	192	16	)	)	PUNCT
issue-2305	192	17	.	.	PUNCT
issue-2305	193	1	the	the	DET
issue-2305	193	2	effect	effect	NOUN
issue-2305	193	3	of	of	ADP
issue-2305	193	4	real	real	ADJ
issue-2305	193	5	earnings	earning	NOUN
issue-2305	193	6	management	management	NOUN
issue-2305	193	7	on	on	ADP
issue-2305	193	8	auditor	auditor	NOUN
issue-2305	193	9	scrutiny	scrutiny	NOUN
issue-2305	193	10	of	of	ADP
issue-2305	193	11	managements	management	NOUN
issue-2305	193	12	'	'	PART
issue-2305	193	13	other	other	ADJ
issue-2305	193	14	financial	financial	ADJ
issue-2305	193	15	reporting	reporting	NOUN
issue-2305	193	16	decisions	decision	NOUN
issue-2305	193	17	.	.	PUNCT
issue-2305	194	1	the	the	DET
issue-2305	194	2	accounting	accounting	NOUN
issue-2305	194	3	review	review	NOUN
issue-2305	194	4	,	,	PUNCT
issue-2305	194	5	vol	vol	NOUN
issue-2305	194	6	.	.	PROPN
issue-2305	194	7	93	93	NUM
issue-2305	194	8	,	,	PUNCT
issue-2305	194	9	issue	issue	NOUN
issue-2305	194	10	5	5	NUM
issue-2305	194	11	,	,	PUNCT
issue-2305	194	12	p.	p.	NOUN
issue-2305	194	13	145–163	145–163	NUM
issue-2305	194	14	.	.	PUNCT
issue-2305	195	1	doi	doi	NOUN
issue-2305	195	2	:	:	PUNCT
issue-2305	195	3	https://doi.org/10.2308/accr-52032	https://doi.org/10.2308/accr-52032	PROPN
issue-2305	195	4	de	de	PROPN
issue-2305	195	5	almeida	almeida	PROPN
issue-2305	195	6	,	,	PUNCT
issue-2305	195	7	j.	j.	PROPN
issue-2305	195	8	e.	e.	PROPN
issue-2305	195	9	f.	f.	PROPN
issue-2305	195	10	,	,	PUNCT
issue-2305	195	11	broedel	broedel	PROPN
issue-2305	195	12	lopes	lopes	PROPN
issue-2305	195	13	,	,	PUNCT
issue-2305	195	14	a.	a.	PROPN
issue-2305	195	15	,	,	PUNCT
issue-2305	195	16	da	da	PROPN
issue-2305	195	17	costa	costa	PROPN
issue-2305	195	18	,	,	PUNCT
issue-2305	195	19	f.	f.	PROPN
issue-2305	195	20	m.	m.	PROPN
issue-2305	195	21	,	,	PUNCT
issue-2305	195	22	&	&	CCONJ
issue-2305	195	23	toniato	toniato	PROPN
issue-2305	195	24	,	,	PUNCT
issue-2305	195	25	j.	j.	PROPN
issue-2305	195	26	b.	b.	PROPN
issue-2305	195	27	(	(	PUNCT
issue-2305	195	28	2005	2005	NUM
issue-2305	195	29	)	)	PUNCT
issue-2305	195	30	.	.	PUNCT
issue-2305	196	1	earnings	earning	NOUN
issue-2305	196	2	management	management	NOUN
issue-2305	196	3	and	and	CCONJ
issue-2305	196	4	industry	industry	NOUN
issue-2305	196	5	classification	classification	NOUN
issue-2305	196	6	in	in	ADP
issue-2305	196	7	brazil	brazil	PROPN
issue-2305	196	8	:	:	PUNCT
issue-2305	196	9	an	an	DET
issue-2305	196	10	exploratory	exploratory	ADJ
issue-2305	196	11	investigation	investigation	NOUN
issue-2305	196	12	.	.	PUNCT
issue-2305	197	1	corporate	corporate	ADJ
issue-2305	197	2	ownership	ownership	NOUN
issue-2305	197	3	&	&	CCONJ
issue-2305	197	4	control	control	PROPN
issue-2305	197	5	,	,	PUNCT
issue-2305	197	6	vol	vol	NOUN
issue-2305	197	7	.	.	PROPN
issue-2305	197	8	3	3	NUM
issue-2305	197	9	,	,	PUNCT
issue-2305	197	10	issue	issue	NOUN
issue-2305	197	11	1	1	NUM
issue-2305	197	12	,	,	PUNCT
issue-2305	197	13	p.	p.	NOUN
issue-2305	197	14	144–149	144–149	NUM
issue-2305	197	15	.	.	PUNCT
issue-2305	198	1	doi	doi	PROPN
issue-2305	198	2	:	:	PUNCT
issue-2305	198	3	https://doi.org/10.22495/cocv3i1c1p3	https://doi.org/10.22495/cocv3i1c1p3	PROPN
issue-2305	198	4	dilger	dilger	PROPN
issue-2305	198	5	,	,	PUNCT
issue-2305	198	6	t.	t.	PROPN
issue-2305	198	7	,	,	PUNCT
issue-2305	198	8	&	&	CCONJ
issue-2305	198	9	graschitz	graschitz	PROPN
issue-2305	198	10	,	,	PUNCT
issue-2305	198	11	s.	s.	PROPN
issue-2305	198	12	(	(	PUNCT
issue-2305	198	13	2015	2015	NUM
issue-2305	198	14	)	)	PUNCT
issue-2305	198	15	.	.	PUNCT
issue-2305	199	1	influencing	influence	VERB
issue-2305	199	2	factors	factor	NOUN
issue-2305	199	3	on	on	ADP
issue-2305	199	4	earnings	earning	NOUN
issue-2305	199	5	management	management	NOUN
issue-2305	199	6	,	,	PUNCT
issue-2305	199	7	empirical	empirical	ADJ
issue-2305	199	8	evidence	evidence	NOUN
issue-2305	199	9	from	from	ADP
issue-2305	199	10	listed	list	VERB
issue-2305	199	11	german	german	ADJ
issue-2305	199	12	and	and	CCONJ
issue-2305	199	13	austrian	austrian	ADJ
issue-2305	199	14	companies	company	NOUN
issue-2305	199	15	.	.	PUNCT
issue-2305	200	1	international	international	ADJ
issue-2305	200	2	journal	journal	PROPN
issue-2305	200	3	of	of	ADP
issue-2305	200	4	business	business	NOUN
issue-2305	200	5	and	and	CCONJ
issue-2305	200	6	economic	economic	ADJ
issue-2305	200	7	sciences	science	NOUN
issue-2305	200	8	applied	apply	VERB
issue-2305	200	9	research	research	NOUN
issue-2305	200	10	,	,	PUNCT
issue-2305	200	11	vol	vol	NOUN
issue-2305	200	12	.	.	NOUN
issue-2305	200	13	8	8	NUM
issue-2305	200	14	,	,	PUNCT
issue-2305	200	15	issue	issue	NOUN
issue-2305	200	16	2	2	NUM
issue-2305	200	17	,	,	PUNCT
issue-2305	200	18	p.	p.	NOUN
issue-2305	201	1	69–86	69–86	NUM
issue-2305	201	2	.	.	PUNCT
issue-2305	202	1	durana	durana	PROPN
issue-2305	202	2	,	,	PUNCT
issue-2305	202	3	p.	p.	NOUN
issue-2305	202	4	,	,	PUNCT
issue-2305	202	5	valášková	valášková	PROPN
issue-2305	202	6	,	,	PUNCT
issue-2305	202	7	k.	k.	PROPN
issue-2305	202	8	,	,	PUNCT
issue-2305	202	9	siekelova	siekelova	PROPN
issue-2305	202	10	,	,	PUNCT
issue-2305	202	11	a.	a.	PROPN
issue-2305	202	12	,	,	PUNCT
issue-2305	202	13	&	&	CCONJ
issue-2305	202	14	michalkova	michalkova	PROPN
issue-2305	202	15	,	,	PUNCT
issue-2305	202	16	l.	l.	PROPN
issue-2305	202	17	(	(	PUNCT
issue-2305	202	18	2022	2022	NUM
issue-2305	202	19	)	)	PUNCT
issue-2305	202	20	.	.	PUNCT
issue-2305	203	1	appraisal	appraisal	NOUN
issue-2305	203	2	of	of	ADP
issue-2305	203	3	earnings	earning	NOUN
issue-2305	203	4	management	management	NOUN
issue-2305	203	5	across	across	ADP
issue-2305	203	6	the	the	DET
issue-2305	203	7	sectors	sector	NOUN
issue-2305	203	8	.	.	PUNCT
issue-2305	204	1	journal	journal	PROPN
issue-2305	204	2	of	of	ADP
issue-2305	204	3	business	business	NOUN
issue-2305	204	4	economics	economic	NOUN
issue-2305	204	5	and	and	CCONJ
issue-2305	204	6	management	management	NOUN
issue-2305	204	7	,	,	PUNCT
issue-2305	204	8	vol	vol	NOUN
issue-2305	204	9	.	.	PROPN
issue-2305	204	10	23	23	NUM
issue-2305	204	11	,	,	PUNCT
issue-2305	204	12	p.	p.	NOUN
issue-2305	204	13	399–425	399–425	NUM
issue-2305	204	14	.	.	PUNCT
issue-2305	205	1	doi	doi	NOUN
issue-2305	205	2	:	:	PUNCT
issue-2305	205	3	https://doi.org/10.3846/	https://doi.org/10.3846/	PROPN
issue-2305	205	4	jbem.2022.16563	jbem.2022.16563	PROPN
issue-2305	205	5	geiger	geiger	PROPN
issue-2305	205	6	,	,	PUNCT
issue-2305	205	7	m.	m.	NOUN
issue-2305	205	8	,	,	PUNCT
issue-2305	205	9	&	&	CCONJ
issue-2305	205	10	van	van	PROPN
issue-2305	205	11	der	der	PROPN
issue-2305	205	12	laan	laan	PROPN
issue-2305	205	13	smith	smith	PROPN
issue-2305	205	14	,	,	PUNCT
issue-2305	205	15	j.	j.	PROPN
issue-2305	205	16	(	(	PUNCT
issue-2305	205	17	2010	2010	NUM
issue-2305	205	18	)	)	PUNCT
issue-2305	205	19	.	.	PUNCT
issue-2305	206	1	the	the	DET
issue-2305	206	2	effect	effect	NOUN
issue-2305	206	3	of	of	ADP
issue-2305	206	4	institutional	institutional	ADJ
issue-2305	206	5	and	and	CCONJ
issue-2305	206	6	cultural	cultural	ADJ
issue-2305	206	7	factors	factor	NOUN
issue-2305	206	8	on	on	ADP
issue-2305	206	9	the	the	DET
issue-2305	206	10	perceptions	perception	NOUN
issue-2305	206	11	of	of	ADP
issue-2305	206	12	earnings	earning	NOUN
issue-2305	206	13	management	management	NOUN
issue-2305	206	14	.	.	PUNCT
issue-2305	207	1	journal	journal	PROPN
issue-2305	207	2	of	of	ADP
issue-2305	207	3	international	international	ADJ
issue-2305	207	4	accounting	accounting	NOUN
issue-2305	207	5	research	research	NOUN
issue-2305	207	6	,	,	PUNCT
issue-2305	207	7	vol	vol	NOUN
issue-2305	207	8	.	.	PROPN
issue-2305	207	9	9	9	NUM
issue-2305	207	10	,	,	PUNCT
issue-2305	207	11	no	no	INTJ
issue-2305	207	12	.	.	NOUN
issue-2305	207	13	2	2	NUM
issue-2305	207	14	,	,	PUNCT
issue-2305	207	15	p.	p.	NOUN
issue-2305	207	16	21–43	21–43	NUM
issue-2305	207	17	.	.	PUNCT
issue-2305	208	1	doi	doi	NOUN
issue-2305	208	2	:	:	PUNCT
issue-2305	208	3	https://doi.org/10.2308/jiar.2010.9.2.21	https://doi.org/10.2308/jiar.2010.9.2.21	PROPN
issue-2305	208	4	grullon	grullon	NOUN
issue-2305	208	5	,	,	PUNCT
issue-2305	208	6	g.	g.	PROPN
issue-2305	208	7	,	,	PUNCT
issue-2305	208	8	&	&	CCONJ
issue-2305	208	9	ikenberry	ikenberry	PROPN
issue-2305	208	10	,	,	PUNCT
issue-2305	208	11	d.	d.	PROPN
issue-2305	208	12	l.	l.	PROPN
issue-2305	208	13	(	(	PUNCT
issue-2305	208	14	2000	2000	NUM
issue-2305	208	15	)	)	PUNCT
issue-2305	208	16	.	.	PUNCT
issue-2305	209	1	what	what	PRON
issue-2305	209	2	do	do	AUX
issue-2305	209	3	we	we	PRON
issue-2305	209	4	know	know	VERB
issue-2305	209	5	about	about	ADP
issue-2305	209	6	stock	stock	NOUN
issue-2305	209	7	repurchases	repurchase	NOUN
issue-2305	209	8	?	?	PUNCT
issue-2305	210	1	journal	journal	NOUN
issue-2305	210	2	of	of	ADP
issue-2305	210	3	applied	apply	VERB
issue-2305	210	4	corporate	corporate	ADJ
issue-2305	210	5	finance	finance	NOUN
issue-2305	210	6	,	,	PUNCT
issue-2305	210	7	vol	vol	NOUN
issue-2305	210	8	.	.	PROPN
issue-2305	210	9	13	13	NUM
issue-2305	210	10	,	,	PUNCT
issue-2305	210	11	issue	issue	NOUN
issue-2305	210	12	1	1	NUM
issue-2305	210	13	,	,	PUNCT
issue-2305	210	14	p.	p.	NOUN
issue-2305	210	15	31–51	31–51	NUM
issue-2305	210	16	.	.	PUNCT
issue-2305	211	1	doi	doi	NOUN
issue-2305	211	2	:	:	PUNCT
issue-2305	211	3	https://doi.org/10.1111/j.1745-6622.2000.tb00040.x	https://doi.org/10.1111/j.1745-6622.2000.tb00040.x	PROPN
issue-2305	211	4	habib	habib	PROPN
issue-2305	211	5	,	,	PUNCT
issue-2305	211	6	a.	a.	NOUN
issue-2305	211	7	,	,	PUNCT
issue-2305	211	8	bhuiyan	bhuiyan	NOUN
issue-2305	211	9	,	,	PUNCT
issue-2305	211	10	m.	m.	PROPN
issue-2305	211	11	b.	b.	PROPN
issue-2305	211	12	u.	u.	PROPN
issue-2305	211	13	,	,	PUNCT
issue-2305	211	14	&	&	CCONJ
issue-2305	211	15	islam	islam	PROPN
issue-2305	211	16	,	,	PUNCT
issue-2305	211	17	a.	a.	PROPN
issue-2305	211	18	(	(	PUNCT
issue-2305	211	19	2013	2013	NUM
issue-2305	211	20	)	)	PUNCT
issue-2305	211	21	.	.	PUNCT
issue-2305	212	1	financial	financial	ADJ
issue-2305	212	2	distress	distress	NOUN
issue-2305	212	3	,	,	PUNCT
issue-2305	212	4	earnings	earning	NOUN
issue-2305	212	5	management	management	NOUN
issue-2305	212	6	and	and	CCONJ
issue-2305	212	7	market	market	NOUN
issue-2305	212	8	pricing	pricing	NOUN
issue-2305	212	9	of	of	ADP
issue-2305	212	10	accruals	accrual	NOUN
issue-2305	212	11	during	during	ADP
issue-2305	212	12	the	the	DET
issue-2305	212	13	global	global	ADJ
issue-2305	212	14	financial	financial	ADJ
issue-2305	212	15	crisis	crisis	NOUN
issue-2305	212	16	.	.	PUNCT
issue-2305	213	1	managerial	managerial	ADJ
issue-2305	213	2	finance	finance	NOUN
issue-2305	213	3	,	,	PUNCT
issue-2305	213	4	vol	vol	NOUN
issue-2305	213	5	.	.	PROPN
issue-2305	213	6	39	39	NUM
issue-2305	213	7	,	,	PUNCT
issue-2305	213	8	issue	issue	NOUN
issue-2305	213	9	2	2	NUM
issue-2305	213	10	,	,	PUNCT
issue-2305	213	11	p.	p.	NOUN
issue-2305	213	12	155–180	155–180	NUM
issue-2305	213	13	.	.	PUNCT
issue-2305	214	1	doi	doi	NOUN
issue-2305	214	2	:	:	PUNCT
issue-2305	214	3	https://doi.org/10.1108/03074351311294007	https://doi.org/10.1108/03074351311294007	X
issue-2305	214	4	habib	habib	PROPN
issue-2305	214	5	,	,	PUNCT
issue-2305	214	6	a.	a.	NOUN
issue-2305	214	7	,	,	PUNCT
issue-2305	214	8	ranasinghe	ranasinghe	NOUN
issue-2305	214	9	,	,	PUNCT
issue-2305	214	10	d.	d.	PROPN
issue-2305	214	11	,	,	PUNCT
issue-2305	214	12	wu	wu	PROPN
issue-2305	214	13	,	,	PUNCT
issue-2305	214	14	j.	j.	PROPN
issue-2305	214	15	,	,	PUNCT
issue-2305	214	16	biswas	biswas	PROPN
issue-2305	214	17	,	,	PUNCT
issue-2305	214	18	p.	p.	PROPN
issue-2305	214	19	,	,	PUNCT
issue-2305	214	20	&	&	CCONJ
issue-2305	214	21	ahmad	ahmad	PROPN
issue-2305	214	22	,	,	PUNCT
issue-2305	214	23	f.	f.	PROPN
issue-2305	214	24	(	(	PUNCT
issue-2305	214	25	2022	2022	NUM
issue-2305	214	26	)	)	PUNCT
issue-2305	214	27	.	.	PUNCT
issue-2305	215	1	real	real	ADJ
issue-2305	215	2	earnings	earning	NOUN
issue-2305	215	3	management	management	NOUN
issue-2305	215	4	:	:	PUNCT
issue-2305	215	5	a	a	DET
issue-2305	215	6	review	review	NOUN
issue-2305	215	7	of	of	ADP
issue-2305	215	8	the	the	DET
issue-2305	215	9	international	international	ADJ
issue-2305	215	10	literature	literature	NOUN
issue-2305	215	11	.	.	PUNCT
issue-2305	216	1	accounting	accounting	NOUN
issue-2305	216	2	and	and	CCONJ
issue-2305	216	3	finance	finance	NOUN
issue-2305	216	4	,	,	PUNCT
issue-2305	216	5	vol	vol	NOUN
issue-2305	216	6	.	.	PROPN
issue-2305	216	7	62	62	NUM
issue-2305	216	8	,	,	PUNCT
issue-2305	216	9	issue	issue	NOUN
issue-2305	216	10	4	4	NUM
issue-2305	216	11	,	,	PUNCT
issue-2305	216	12	p.	p.	NOUN
issue-2305	216	13	4279–4344	4279–4344	NUM
issue-2305	216	14	.	.	PUNCT
issue-2305	217	1	doi	doi	PROPN
issue-2305	217	2	:	:	PUNCT
issue-2305	217	3	https://doi.org/10.1111/	https://doi.org/10.1111/	PROPN
issue-2305	217	4	acfi.12968	acfi.12968	PROPN
issue-2305	217	5	hsu	hsu	PROPN
issue-2305	217	6	,	,	PUNCT
issue-2305	217	7	y.	y.	PROPN
issue-2305	217	8	l.	l.	PROPN
issue-2305	217	9	,	,	PUNCT
issue-2305	217	10	&	&	CCONJ
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issue-2305	217	12	,	,	PUNCT
issue-2305	217	13	y.	y.	PROPN
issue-2305	217	14	c.	c.	PROPN
issue-2305	217	15	(	(	PUNCT
issue-2305	217	16	2022	2022	NUM
issue-2305	217	17	)	)	PUNCT
issue-2305	217	18	.	.	PUNCT
issue-2305	218	1	corporate	corporate	ADJ
issue-2305	218	2	governance	governance	NOUN
issue-2305	218	3	and	and	CCONJ
issue-2305	218	4	financial	financial	ADJ
issue-2305	218	5	reporting	reporting	NOUN
issue-2305	218	6	quality	quality	NOUN
issue-2305	218	7	during	during	ADP
issue-2305	218	8	the	the	DET
issue-2305	218	9	covid-19	covid-19	PROPN
issue-2305	218	10	pandemic	pandemic	NOUN
issue-2305	218	11	.	.	PUNCT
issue-2305	219	1	finance	finance	NOUN
issue-2305	219	2	research	research	NOUN
issue-2305	219	3	letters	letter	NOUN
issue-2305	219	4	,	,	PUNCT
issue-2305	219	5	vol	vol	NOUN
issue-2305	219	6	.	.	PROPN
issue-2305	220	1	47	47	NUM
issue-2305	220	2	,	,	PUNCT
issue-2305	220	3	102778	102778	NUM
issue-2305	220	4	.	.	PUNCT
issue-2305	221	1	doi	doi	NOUN
issue-2305	221	2	:	:	PUNCT
issue-2305	221	3	https://doi.org/10.1016/j.frl.2022.102778	https://doi.org/10.1016/j.frl.2022.102778	X
issue-2305	221	4	jahmani	jahmani	NOUN
issue-2305	221	5	,	,	PUNCT
issue-2305	221	6	y.	y.	PROPN
issue-2305	221	7	,	,	PUNCT
issue-2305	221	8	niranjan	niranjan	PROPN
issue-2305	221	9	,	,	PUNCT
issue-2305	221	10	s.	s.	PROPN
issue-2305	221	11	,	,	PUNCT
issue-2305	221	12	&	&	CCONJ
issue-2305	221	13	toney	toney	PROPN
issue-2305	221	14	,	,	PUNCT
issue-2305	221	15	s.	s.	PROPN
issue-2305	221	16	(	(	PUNCT
issue-2305	221	17	2016	2016	NUM
issue-2305	221	18	)	)	PUNCT
issue-2305	221	19	.	.	PUNCT
issue-2305	222	1	earnings	earning	NOUN
issue-2305	222	2	management	management	NOUN
issue-2305	222	3	in	in	ADP
issue-2305	222	4	recession	recession	NOUN
issue-2305	222	5	and	and	CCONJ
issue-2305	222	6	recovery	recovery	NOUN
issue-2305	222	7	periods	period	NOUN
issue-2305	222	8	.	.	PUNCT
issue-2305	223	1	margin	margin	NOUN
issue-2305	223	2	:	:	PUNCT
issue-2305	223	3	the	the	DET
issue-2305	223	4	journal	journal	NOUN
issue-2305	223	5	of	of	ADP
issue-2305	223	6	applied	apply	VERB
issue-2305	223	7	economic	economic	ADJ
issue-2305	223	8	research	research	NOUN
issue-2305	223	9	,	,	PUNCT
issue-2305	223	10	vol	vol	NOUN
issue-2305	223	11	.	.	PROPN
issue-2305	223	12	10	10	NUM
issue-2305	223	13	,	,	PUNCT
issue-2305	223	14	issue	issue	NOUN
issue-2305	223	15	2	2	NUM
issue-2305	223	16	,	,	PUNCT
issue-2305	223	17	p.	p.	NOUN
issue-2305	223	18	264–280	264–280	NUM
issue-2305	223	19	.	.	PUNCT
issue-2305	224	1	doi	doi	NOUN
issue-2305	224	2	:	:	PUNCT
issue-2305	224	3	https://doi.org/10.1177/0973801015625274	https://doi.org/10.1177/0973801015625274	X
issue-2305	224	4	kaplan	kaplan	PROPN
issue-2305	224	5	,	,	PUNCT
issue-2305	224	6	s.	s.	PROPN
issue-2305	224	7	e.	e.	PROPN
issue-2305	224	8	(	(	PUNCT
issue-2305	224	9	2001	2001	NUM
issue-2305	224	10	)	)	PUNCT
issue-2305	224	11	.	.	PUNCT
issue-2305	225	1	ethically	ethically	ADV
issue-2305	225	2	related	relate	VERB
issue-2305	225	3	judgments	judgment	NOUN
issue-2305	225	4	by	by	ADP
issue-2305	225	5	observers	observer	NOUN
issue-2305	225	6	of	of	ADP
issue-2305	225	7	earnings	earning	NOUN
issue-2305	225	8	management	management	NOUN
issue-2305	225	9	.	.	PUNCT
issue-2305	226	1	journal	journal	PROPN
issue-2305	226	2	of	of	ADP
issue-2305	226	3	business	business	NOUN
issue-2305	226	4	ethics	ethic	NOUN
issue-2305	226	5	,	,	PUNCT
issue-2305	226	6	vol	vol	NOUN
issue-2305	226	7	.	.	PROPN
issue-2305	226	8	32	32	NUM
issue-2305	226	9	,	,	PUNCT
issue-2305	226	10	p.	p.	NOUN
issue-2305	226	11	285–298	285–298	NUM
issue-2305	226	12	.	.	PUNCT
issue-2305	227	1	doi	doi	NOUN
issue-2305	227	2	:	:	PUNCT
issue-2305	227	3	https://doi.org/10.1023/a:1010600802029	https://doi.org/10.1023/a:1010600802029	PROPN
issue-2305	227	4	kendall	kendall	PROPN
issue-2305	227	5	,	,	PUNCT
issue-2305	227	6	m.	m.	NOUN
issue-2305	227	7	,	,	PUNCT
issue-2305	227	8	&	&	CCONJ
issue-2305	227	9	stuart	stuart	PROPN
issue-2305	227	10	,	,	PUNCT
issue-2305	227	11	a.	a.	PROPN
issue-2305	227	12	(	(	PUNCT
issue-2305	227	13	1979	1979	NUM
issue-2305	227	14	)	)	PUNCT
issue-2305	227	15	.	.	PUNCT
issue-2305	228	1	the	the	DET
issue-2305	228	2	advanced	advanced	ADJ
issue-2305	228	3	theory	theory	NOUN
issue-2305	228	4	of	of	ADP
issue-2305	228	5	statistics	statistic	NOUN
issue-2305	228	6	.	.	PUNCT
issue-2305	229	1	4th	4th	ADJ
issue-2305	229	2	ed	ed	PROPN
issue-2305	229	3	.	.	PUNCT
issue-2305	229	4	griffin	griffin	PROPN
issue-2305	229	5	,	,	PUNCT
issue-2305	229	6	london	london	PROPN
issue-2305	229	7	.	.	PUNCT
issue-2305	230	1	kothari	kothari	PROPN
issue-2305	230	2	,	,	PUNCT
issue-2305	230	3	s.	s.	PROPN
issue-2305	230	4	p.	p.	PROPN
issue-2305	230	5	,	,	PUNCT
issue-2305	230	6	mizik	mizik	ADV
issue-2305	230	7	,	,	PUNCT
issue-2305	230	8	n.	n.	NOUN
issue-2305	230	9	,	,	PUNCT
issue-2305	230	10	&	&	CCONJ
issue-2305	230	11	roychowdhury	roychowdhury	PROPN
issue-2305	230	12	,	,	PUNCT
issue-2305	230	13	s.	s.	PROPN
issue-2305	230	14	(	(	PUNCT
issue-2305	230	15	2016	2016	NUM
issue-2305	230	16	)	)	PUNCT
issue-2305	230	17	.	.	PUNCT
issue-2305	231	1	managing	manage	VERB
issue-2305	231	2	for	for	ADP
issue-2305	231	3	the	the	DET
issue-2305	231	4	moment	moment	NOUN
issue-2305	231	5	:	:	PUNCT
issue-2305	231	6	the	the	DET
issue-2305	231	7	role	role	NOUN
issue-2305	231	8	of	of	ADP
issue-2305	231	9	earnings	earning	NOUN
issue-2305	231	10	management	management	NOUN
issue-2305	231	11	via	via	ADP
issue-2305	231	12	real	real	ADJ
issue-2305	231	13	activities	activity	NOUN
issue-2305	231	14	versus	versus	ADP
issue-2305	231	15	accruals	accrual	NOUN
issue-2305	231	16	in	in	ADP
issue-2305	231	17	seo	seo	NOUN
issue-2305	231	18	valuation	valuation	NOUN
issue-2305	231	19	.	.	PUNCT
issue-2305	232	1	the	the	DET
issue-2305	232	2	accounting	accounting	NOUN
issue-2305	232	3	review	review	NOUN
issue-2305	232	4	,	,	PUNCT
issue-2305	232	5	vol	vol	NOUN
issue-2305	232	6	.	.	PROPN
issue-2305	232	7	91	91	NUM
issue-2305	232	8	,	,	PUNCT
issue-2305	232	9	issue	issue	NOUN
issue-2305	232	10	2	2	NUM
issue-2305	232	11	,	,	PUNCT
issue-2305	232	12	p.	p.	NOUN
issue-2305	232	13	559–586	559–586	NUM
issue-2305	232	14	.	.	PUNCT
issue-2305	233	1	doi	doi	NOUN
issue-2305	233	2	:	:	PUNCT
issue-2305	233	3	https://doi.org/10.2308/accr-51153	https://doi.org/10.2308/accr-51153	PROPN
issue-2305	233	4	kumar	kumar	PROPN
issue-2305	233	5	,	,	PUNCT
issue-2305	233	6	m.	m.	NOUN
issue-2305	233	7	,	,	PUNCT
issue-2305	233	8	&	&	CCONJ
issue-2305	233	9	vij	vij	PROPN
issue-2305	233	10	,	,	PUNCT
issue-2305	233	11	m.	m.	NOUN
issue-2305	233	12	(	(	PUNCT
issue-2305	233	13	2017	2017	NUM
issue-2305	233	14	)	)	PUNCT
issue-2305	233	15	.	.	PUNCT
issue-2305	234	1	earnings	earning	NOUN
issue-2305	234	2	management	management	NOUN
issue-2305	234	3	and	and	CCONJ
issue-2305	234	4	financial	financial	ADJ
issue-2305	234	5	crisis	crisis	NOUN
issue-2305	234	6	:	:	PUNCT
issue-2305	234	7	evidence	evidence	NOUN
issue-2305	234	8	from	from	ADP
issue-2305	234	9	india	india	PROPN
issue-2305	234	10	.	.	PUNCT
issue-2305	234	11	journal	journal	PROPN
issue-2305	234	12	of	of	ADP
issue-2305	234	13	international	international	ADJ
issue-2305	234	14	business	business	NOUN
issue-2305	234	15	and	and	CCONJ
issue-2305	234	16	economy	economy	NOUN
issue-2305	234	17	,	,	PUNCT
issue-2305	234	18	vol	vol	NOUN
issue-2305	234	19	.	.	PROPN
issue-2305	234	20	18	18	NUM
issue-2305	234	21	,	,	PUNCT
issue-2305	234	22	p.	p.	NOUN
issue-2305	234	23	84–101	84–101	PROPN
issue-2305	234	24	.	.	PUNCT
issue-2305	235	1	doi	doi	PROPN
issue-2305	235	2	:	:	PUNCT
issue-2305	235	3	https://doi.org/10.51240/jibe.2017.2.4	https://doi.org/10.51240/jibe.2017.2.4	PROPN
issue-2305	235	4	lassoued	lassoue	VERB
issue-2305	235	5	,	,	PUNCT
issue-2305	235	6	n.	n.	NOUN
issue-2305	235	7	,	,	PUNCT
issue-2305	235	8	&	&	CCONJ
issue-2305	235	9	khanchel	khanchel	PROPN
issue-2305	235	10	,	,	PUNCT
issue-2305	235	11	i.	i.	PROPN
issue-2305	235	12	(	(	PUNCT
issue-2305	235	13	2021	2021	NUM
issue-2305	235	14	)	)	PUNCT
issue-2305	235	15	.	.	PUNCT
issue-2305	236	1	impact	impact	NOUN
issue-2305	236	2	of	of	ADP
issue-2305	236	3	sars	sar	NOUN
issue-2305	236	4	-	-	PUNCT
issue-2305	236	5	cov-2	cov-2	NOUN
issue-2305	236	6	pandemic	pandemic	ADJ
issue-2305	236	7	on	on	ADP
issue-2305	236	8	earnings	earning	NOUN
issue-2305	236	9	management	management	NOUN
issue-2305	236	10	:	:	PUNCT
issue-2305	236	11	an	an	DET
issue-2305	236	12	evidence	evidence	NOUN
issue-2305	236	13	from	from	ADP
issue-2305	236	14	financial	financial	ADJ
issue-2305	236	15	reporting	reporting	NOUN
issue-2305	236	16	in	in	ADP
issue-2305	236	17	european	european	ADJ
issue-2305	236	18	firms	firm	NOUN
issue-2305	236	19	,	,	PUNCT
issue-2305	236	20	global	global	ADJ
issue-2305	236	21	business	business	NOUN
issue-2305	236	22	review	review	PROPN
issue-2305	236	23	,	,	PUNCT
issue-2305	236	24	november	november	PROPN
issue-2305	236	25	17	17	NUM
issue-2305	236	26	,	,	PUNCT
issue-2305	236	27	p.	p.	NOUN
issue-2305	236	28	1–25	1–25	PROPN
issue-2305	236	29	.	.	PUNCT
issue-2305	237	1	doi	doi	PROPN
issue-2305	237	2	:	:	PUNCT
issue-2305	237	3	https://doi.org/10.1177/09721509211053491	https://doi.org/10.1177/09721509211053491	PROPN
issue-2305	237	4	lisboa	lisboa	PROPN
issue-2305	237	5	,	,	PUNCT
issue-2305	237	6	i.	i.	PROPN
issue-2305	237	7	,	,	PUNCT
issue-2305	237	8	&	&	CCONJ
issue-2305	237	9	kacharava	kacharava	PROPN
issue-2305	237	10	,	,	PUNCT
issue-2305	237	11	a.	a.	PROPN
issue-2305	237	12	(	(	PUNCT
issue-2305	237	13	2018	2018	NUM
issue-2305	237	14	)	)	PUNCT
issue-2305	237	15	.	.	PUNCT
issue-2305	238	1	does	do	VERB
issue-2305	238	2	financial	financial	ADJ
issue-2305	238	3	crisis	crisis	NOUN
issue-2305	238	4	impact	impact	NOUN
issue-2305	238	5	earnings	earning	NOUN
issue-2305	238	6	management	management	NOUN
issue-2305	238	7	:	:	PUNCT
issue-2305	238	8	evidence	evidence	NOUN
issue-2305	238	9	from	from	ADP
issue-2305	238	10	portuguese	portuguese	PROPN
issue-2305	238	11	and	and	CCONJ
issue-2305	238	12	uk	uk	PROPN
issue-2305	238	13	.	.	PROPN
issue-2305	238	14	european	european	PROPN
issue-2305	238	15	journal	journal	PROPN
issue-2305	238	16	of	of	ADP
issue-2305	238	17	applied	apply	VERB
issue-2305	238	18	business	business	NOUN
issue-2305	238	19	management	management	NOUN
issue-2305	238	20	,	,	PUNCT
issue-2305	238	21	vol	vol	NOUN
issue-2305	238	22	.	.	PROPN
issue-2305	238	23	4	4	NUM
issue-2305	238	24	,	,	PUNCT
issue-2305	238	25	issue	issue	NOUN
issue-2305	238	26	1	1	NUM
issue-2305	238	27	,	,	PUNCT
issue-2305	238	28	p.	p.	NOUN
issue-2305	238	29	80–100	80–100	NUM
issue-2305	238	30	.	.	PUNCT
issue-2305	239	1	liu	liu	PROPN
issue-2305	239	2	,	,	PUNCT
issue-2305	239	3	g.	g.	PROPN
issue-2305	239	4	,	,	PUNCT
issue-2305	239	5	&	&	CCONJ
issue-2305	239	6	sun	sun	PROPN
issue-2305	239	7	,	,	PUNCT
issue-2305	239	8	j.	j.	PROPN
issue-2305	239	9	(	(	PUNCT
issue-2305	239	10	2022	2022	NUM
issue-2305	239	11	)	)	PUNCT
issue-2305	239	12	.	.	PUNCT
issue-2305	240	1	the	the	DET
issue-2305	240	2	impact	impact	NOUN
issue-2305	240	3	of	of	ADP
issue-2305	240	4	covid-19	covid-19	PROPN
issue-2305	240	5	pandemic	pandemic	ADJ
issue-2305	240	6	on	on	ADP
issue-2305	240	7	earnings	earning	NOUN
issue-2305	240	8	management	management	NOUN
issue-2305	240	9	and	and	CCONJ
issue-2305	240	10	the	the	DET
issue-2305	240	11	value	value	NOUN
issue-2305	240	12	relevance	relevance	NOUN
issue-2305	240	13	of	of	ADP
issue-2305	240	14	earnings	earning	NOUN
issue-2305	240	15	:	:	PUNCT
issue-2305	240	16	us	us	PROPN
issue-2305	240	17	evidence	evidence	NOUN
issue-2305	240	18	.	.	PUNCT
issue-2305	241	1	managerial	managerial	ADJ
issue-2305	241	2	auditing	auditing	NOUN
issue-2305	241	3	journal	journal	NOUN
issue-2305	241	4	,	,	PUNCT
issue-2305	241	5	vol	vol	NOUN
issue-2305	241	6	.	.	PROPN
issue-2305	241	7	37	37	NUM
issue-2305	241	8	,	,	PUNCT
issue-2305	241	9	no	no	INTJ
issue-2305	241	10	.	.	NOUN
issue-2305	241	11	7	7	NUM
issue-2305	241	12	,	,	PUNCT
issue-2305	241	13	p.	p.	NOUN
issue-2305	241	14	850–868	850–868	NUM
issue-2305	241	15	.	.	PUNCT
issue-2305	242	1	doi	doi	NOUN
issue-2305	242	2	:	:	PUNCT
issue-2305	242	3	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
issue-2305	242	4	maj-07	maj-07	NOUN
issue-2305	242	5	-	-	PUNCT
issue-2305	242	6	2021	2021	NUM
issue-2305	242	7	-	-	PUNCT
issue-2305	242	8	3232	3232	NUM
issue-2305	242	9	business	business	NOUN
issue-2305	242	10	community	community	NOUN
issue-2305	242	11	.	.	PUNCT
issue-2305	243	1	as	as	ADP
issue-2305	243	2	szyjewski	szyjewski	NOUN
issue-2305	243	3	and	and	CCONJ
issue-2305	243	4	szyjewski	szyjewski	NOUN
issue-2305	243	5	(	(	PUNCT
issue-2305	243	6	2017	2017	NUM
issue-2305	243	7	)	)	PUNCT
issue-2305	243	8	point	point	VERB
issue-2305	243	9	out	out	ADP
issue-2305	243	10	,	,	PUNCT
issue-2305	243	11	a	a	DET
issue-2305	243	12	large	large	ADJ
issue-2305	243	13	number	number	NOUN
issue-2305	243	14	of	of	ADP
issue-2305	243	15	respondents	respondent	NOUN
issue-2305	243	16	,	,	PUNCT
issue-2305	243	17	when	when	SCONJ
issue-2305	243	18	confronted	confront	VERB
issue-2305	243	19	with	with	ADP
issue-2305	243	20	a	a	DET
issue-2305	243	21	difficult	difficult	ADJ
issue-2305	243	22	or	or	CCONJ
issue-2305	243	23	awkward	awkward	ADJ
issue-2305	243	24	question	question	NOUN
issue-2305	243	25	in	in	ADP
issue-2305	243	26	the	the	DET
issue-2305	243	27	survey	survey	NOUN
issue-2305	243	28	questionnaire	questionnaire	NOUN
issue-2305	243	29	,	,	PUNCT
issue-2305	243	30	may	may	AUX
issue-2305	243	31	give	give	VERB
issue-2305	243	32	a	a	DET
issue-2305	243	33	random	random	ADJ
issue-2305	243	34	answer	answer	NOUN
issue-2305	243	35	that	that	PRON
issue-2305	243	36	is	be	AUX
issue-2305	243	37	inconsistent	inconsistent	ADJ
issue-2305	243	38	with	with	ADP
issue-2305	243	39	the	the	DET
issue-2305	243	40	factual	factual	ADJ
issue-2305	243	41	situation	situation	NOUN
issue-2305	243	42	,	,	PUNCT
issue-2305	243	43	which	which	PRON
issue-2305	243	44	will	will	AUX
issue-2305	243	45	distort	distort	VERB
issue-2305	243	46	the	the	DET
issue-2305	243	47	results	result	NOUN
issue-2305	243	48	of	of	ADP
issue-2305	243	49	the	the	DET
issue-2305	243	50	survey	survey	NOUN
issue-2305	243	51	–	–	PUNCT
issue-2305	243	52	even	even	ADV
issue-2305	243	53	if	if	SCONJ
issue-2305	243	54	the	the	DET
issue-2305	243	55	research	research	NOUN
issue-2305	243	56	remains	remain	VERB
issue-2305	243	57	completely	completely	ADV
issue-2305	243	58	anonymous	anonymous	ADJ
issue-2305	243	59	.	.	PUNCT
issue-2305	244	1	baltic	baltic	PROPN
issue-2305	244	2	journal	journal	PROPN
issue-2305	244	3	of	of	ADP
issue-2305	244	4	economic	economic	ADJ
issue-2305	244	5	studies	study	NOUN
issue-2305	244	6	10	10	NUM
issue-2305	244	7	vol	vol	NOUN
issue-2305	244	8	.	.	PUNCT
issue-2305	245	1	10	10	NUM
issue-2305	245	2	no	no	NOUN
issue-2305	245	3	.	.	NOUN
issue-2305	245	4	1	1	NUM
issue-2305	245	5	,	,	PUNCT
issue-2305	245	6	2024	2024	NUM
issue-2305	245	7	lizińska	lizińska	NOUN
issue-2305	245	8	,	,	PUNCT
issue-2305	245	9	j.	j.	PROPN
issue-2305	245	10	,	,	PUNCT
issue-2305	245	11	&	&	CCONJ
issue-2305	245	12	czapiewski	czapiewski	PROPN
issue-2305	245	13	,	,	PUNCT
issue-2305	245	14	l.	l.	PROPN
issue-2305	245	15	(	(	PUNCT
issue-2305	245	16	2023	2023	NUM
issue-2305	245	17	)	)	PUNCT
issue-2305	245	18	.	.	PUNCT
issue-2305	246	1	earnings	earning	NOUN
issue-2305	246	2	management	management	NOUN
issue-2305	246	3	amid	amid	ADP
issue-2305	246	4	the	the	DET
issue-2305	246	5	covid-19	covid-19	PROPN
issue-2305	246	6	financial	financial	ADJ
issue-2305	246	7	crisis	crisis	NOUN
issue-2305	246	8	:	:	PUNCT
issue-2305	246	9	the	the	DET
issue-2305	246	10	experience	experience	NOUN
issue-2305	246	11	of	of	ADP
issue-2305	246	12	poland	poland	PROPN
issue-2305	246	13	.	.	PUNCT
issue-2305	247	1	gospodarka	gospodarka	PROPN
issue-2305	247	2	narodowa	narodowa	PROPN
issue-2305	247	3	.	.	PUNCT
issue-2305	248	1	the	the	DET
issue-2305	248	2	polish	polish	ADJ
issue-2305	248	3	journal	journal	NOUN
issue-2305	248	4	of	of	ADP
issue-2305	248	5	economics	economic	NOUN
issue-2305	248	6	,	,	PUNCT
issue-2305	248	7	vol	vol	NOUN
issue-2305	248	8	.	.	PROPN
issue-2305	248	9	313	313	NUM
issue-2305	248	10	,	,	PUNCT
issue-2305	248	11	issue	issue	NOUN
issue-2305	248	12	1	1	NUM
issue-2305	248	13	,	,	PUNCT
issue-2305	248	14	p.	p.	NOUN
issue-2305	249	1	93–112	93–112	PROPN
issue-2305	249	2	.	.	PUNCT
issue-2305	250	1	doi	doi	PROPN
issue-2305	250	2	:	:	PUNCT
issue-2305	250	3	https://doi.org/10.33119/gn/159032	https://doi.org/10.33119/gn/159032	PROPN
issue-2305	250	4	mckee	mckee	NOUN
issue-2305	250	5	,	,	PUNCT
issue-2305	250	6	t.	t.	PROPN
issue-2305	250	7	h.	h.	PROPN
issue-2305	250	8	(	(	PUNCT
issue-2305	250	9	2005	2005	NUM
issue-2305	250	10	)	)	PUNCT
issue-2305	250	11	.	.	PUNCT
issue-2305	251	1	earnings	earning	NOUN
issue-2305	251	2	management	management	NOUN
issue-2305	251	3	.	.	PUNCT
issue-2305	252	1	an	an	DET
issue-2305	252	2	executive	executive	ADJ
issue-2305	252	3	perspective	perspective	NOUN
issue-2305	252	4	,	,	PUNCT
issue-2305	252	5	thomson	thomson	PROPN
issue-2305	252	6	,	,	PUNCT
issue-2305	252	7	ohio	ohio	PROPN
issue-2305	252	8	.	.	PUNCT
issue-2305	253	1	muñoz	muñoz	PROPN
issue-2305	253	2	mendoza	mendoza	PROPN
issue-2305	253	3	,	,	PUNCT
issue-2305	253	4	j.	j.	PROPN
issue-2305	253	5	a.	a.	PROPN
issue-2305	253	6	,	,	PUNCT
issue-2305	253	7	veloso	veloso	PROPN
issue-2305	253	8	ramos	ramos	PROPN
issue-2305	253	9	,	,	PUNCT
issue-2305	253	10	c.	c.	PROPN
issue-2305	253	11	l.	l.	PROPN
issue-2305	253	12	,	,	PUNCT
issue-2305	253	13	sepúlveda	sepúlveda	PROPN
issue-2305	253	14	yelpo	yelpo	PROPN
issue-2305	253	15	,	,	PUNCT
issue-2305	253	16	s.	s.	PROPN
issue-2305	253	17	m.	m.	PROPN
issue-2305	253	18	,	,	PUNCT
issue-2305	253	19	delgado	delgado	VERB
issue-2305	253	20	fuentealba	fuentealba	PROPN
issue-2305	253	21	,	,	PUNCT
issue-2305	253	22	c.	c.	PROPN
issue-2305	253	23	l.	l.	PROPN
issue-2305	253	24	,	,	PUNCT
issue-2305	253	25	&	&	CCONJ
issue-2305	253	26	fuentes	fuentes	PROPN
issue-2305	253	27	-	-	PUNCT
issue-2305	253	28	solís	solís	PROPN
issue-2305	253	29	,	,	PUNCT
issue-2305	253	30	r.	r.	PROPN
issue-2305	253	31	a.	a.	PROPN
issue-2305	253	32	(	(	PUNCT
issue-2305	253	33	2021	2021	NUM
issue-2305	253	34	)	)	PUNCT
issue-2305	253	35	.	.	PUNCT
issue-2305	254	1	impact	impact	NOUN
issue-2305	254	2	of	of	ADP
issue-2305	254	3	earnings	earning	NOUN
issue-2305	254	4	management	management	NOUN
issue-2305	254	5	on	on	ADP
issue-2305	254	6	agency	agency	NOUN
issue-2305	254	7	costs	cost	NOUN
issue-2305	254	8	:	:	PUNCT
issue-2305	254	9	evidence	evidence	NOUN
issue-2305	254	10	from	from	ADP
issue-2305	254	11	mila	mila	PROPN
issue-2305	254	12	markets	market	NOUN
issue-2305	254	13	.	.	PUNCT
issue-2305	255	1	baltic	baltic	PROPN
issue-2305	255	2	journal	journal	PROPN
issue-2305	255	3	of	of	ADP
issue-2305	255	4	management	management	NOUN
issue-2305	255	5	,	,	PUNCT
issue-2305	255	6	vol	vol	NOUN
issue-2305	255	7	.	.	PROPN
issue-2305	255	8	16	16	NUM
issue-2305	255	9	,	,	PUNCT
issue-2305	255	10	issue	issue	NOUN
issue-2305	255	11	2	2	NUM
issue-2305	255	12	,	,	PUNCT
issue-2305	255	13	p.	p.	NOUN
issue-2305	255	14	247–275	247–275	NUM
issue-2305	255	15	.	.	PUNCT
issue-2305	256	1	doi	doi	PROPN
issue-2305	256	2	:	:	PUNCT
issue-2305	256	3	https://doi.org/10.1108/bjm-04-2020-0112	https://doi.org/10.1108/bjm-04-2020-0112	PROPN
issue-2305	256	4	newman	newman	PROPN
issue-2305	256	5	,	,	PUNCT
issue-2305	256	6	p.	p.	PROPN
issue-2305	256	7	,	,	PUNCT
issue-2305	256	8	murray	murray	PROPN
issue-2305	256	9	,	,	PUNCT
issue-2305	256	10	m.	m.	NOUN
issue-2305	256	11	,	,	PUNCT
issue-2305	256	12	&	&	CCONJ
issue-2305	256	13	eatwell	eatwell	PROPN
issue-2305	256	14	,	,	PUNCT
issue-2305	256	15	j.	j.	PROPN
issue-2305	256	16	(	(	PUNCT
issue-2305	256	17	1992	1992	NUM
issue-2305	256	18	)	)	PUNCT
issue-2305	256	19	.	.	PUNCT
issue-2305	257	1	the	the	DET
issue-2305	257	2	new	new	ADJ
issue-2305	257	3	palgrave	palgrave	PROPN
issue-2305	257	4	dictionary	dictionary	NOUN
issue-2305	257	5	of	of	ADP
issue-2305	257	6	money	money	NOUN
issue-2305	257	7	&	&	CCONJ
issue-2305	257	8	finance	finance	NOUN
issue-2305	257	9	,	,	PUNCT
issue-2305	257	10	macmillian	macmillian	PROPN
issue-2305	257	11	press	press	PROPN
issue-2305	257	12	,	,	PUNCT
issue-2305	257	13	london	london	PROPN
issue-2305	257	14	.	.	PUNCT
issue-2305	258	1	prior	prior	ADV
issue-2305	258	2	,	,	PUNCT
issue-2305	258	3	d.	d.	PROPN
issue-2305	258	4	,	,	PUNCT
issue-2305	258	5	surroca	surroca	PROPN
issue-2305	258	6	,	,	PUNCT
issue-2305	258	7	j.	j.	PROPN
issue-2305	258	8	,	,	PUNCT
issue-2305	258	9	&	&	CCONJ
issue-2305	258	10	tribo	tribo	ADJ
issue-2305	258	11	,	,	PUNCT
issue-2305	258	12	josep	josep	PROPN
issue-2305	258	13	,	,	PUNCT
issue-2305	258	14	a.	a.	NOUN
issue-2305	258	15	(	(	PUNCT
issue-2305	258	16	2008	2008	NUM
issue-2305	258	17	)	)	PUNCT
issue-2305	258	18	.	.	PUNCT
issue-2305	258	19	are	be	AUX
issue-2305	258	20	socially	socially	ADV
issue-2305	258	21	responsible	responsible	ADJ
issue-2305	258	22	managers	manager	NOUN
issue-2305	258	23	really	really	ADV
issue-2305	258	24	ethical	ethical	ADJ
issue-2305	258	25	?	?	PUNCT
issue-2305	259	1	exploring	explore	VERB
issue-2305	259	2	the	the	DET
issue-2305	259	3	relationship	relationship	NOUN
issue-2305	259	4	between	between	ADP
issue-2305	259	5	earnings	earning	NOUN
issue-2305	259	6	management	management	NOUN
issue-2305	259	7	and	and	CCONJ
issue-2305	259	8	corporate	corporate	ADJ
issue-2305	259	9	social	social	ADJ
issue-2305	259	10	responsibility	responsibility	NOUN
issue-2305	259	11	.	.	PUNCT
issue-2305	260	1	corporate	corporate	ADJ
issue-2305	260	2	governance	governance	NOUN
issue-2305	260	3	,	,	PUNCT
issue-2305	260	4	vol	vol	NOUN
issue-2305	260	5	.	.	PROPN
issue-2305	260	6	16	16	NUM
issue-2305	260	7	,	,	PUNCT
issue-2305	260	8	issue	issue	NOUN
issue-2305	260	9	3	3	NUM
issue-2305	260	10	,	,	PUNCT
issue-2305	260	11	p.	p.	NOUN
issue-2305	260	12	160–177	160–177	NUM
issue-2305	260	13	.	.	PUNCT
issue-2305	261	1	doi	doi	NOUN
issue-2305	261	2	:	:	PUNCT
issue-2305	261	3	https://doi.org/10.1111/j.1467-8683.2008.00678.x	https://doi.org/10.1111/j.1467-8683.2008.00678.x	NOUN
issue-2305	261	4	saleh	saleh	NOUN
issue-2305	261	5	,	,	PUNCT
issue-2305	261	6	n.	n.	NOUN
issue-2305	261	7	m.	m.	NOUN
issue-2305	261	8	,	,	PUNCT
issue-2305	261	9	&	&	CCONJ
issue-2305	261	10	ahmed	ahmed	PROPN
issue-2305	261	11	,	,	PUNCT
issue-2305	261	12	k.	k.	PROPN
issue-2305	261	13	(	(	PUNCT
issue-2305	261	14	2005	2005	NUM
issue-2305	261	15	)	)	PUNCT
issue-2305	261	16	.	.	PUNCT
issue-2305	262	1	earnings	earning	NOUN
issue-2305	262	2	management	management	NOUN
issue-2305	262	3	of	of	ADP
issue-2305	262	4	distressed	distressed	ADJ
issue-2305	262	5	firms	firm	NOUN
issue-2305	262	6	during	during	ADP
issue-2305	262	7	debt	debt	NOUN
issue-2305	262	8	renegotiation	renegotiation	NOUN
issue-2305	262	9	.	.	PUNCT
issue-2305	263	1	accounting	accounting	NOUN
issue-2305	263	2	and	and	CCONJ
issue-2305	263	3	business	business	NOUN
issue-2305	263	4	research	research	NOUN
issue-2305	263	5	,	,	PUNCT
issue-2305	263	6	vol	vol	NOUN
issue-2305	263	7	.	.	PROPN
issue-2305	263	8	35	35	NUM
issue-2305	263	9	,	,	PUNCT
issue-2305	263	10	issue	issue	NOUN
issue-2305	263	11	1	1	NUM
issue-2305	263	12	,	,	PUNCT
issue-2305	263	13	p.	p.	NOUN
issue-2305	264	1	69–86	69–86	NUM
issue-2305	264	2	.	.	PUNCT
issue-2305	265	1	doi	doi	NOUN
issue-2305	265	2	:	:	PUNCT
issue-2305	265	3	https://doi.org/10.1080/00014788.2005.9729663	https://doi.org/10.1080/00014788.2005.9729663	PROPN
issue-2305	265	4	sankar	sankar	PROPN
issue-2305	265	5	,	,	PUNCT
issue-2305	265	6	m.	m.	PROPN
issue-2305	265	7	r.	r.	PROPN
issue-2305	265	8	,	,	PUNCT
issue-2305	265	9	&	&	CCONJ
issue-2305	265	10	subramanyam	subramanyam	PROPN
issue-2305	265	11	,	,	PUNCT
issue-2305	265	12	k.	k.	PROPN
issue-2305	265	13	r.	r.	PROPN
issue-2305	265	14	(	(	PUNCT
issue-2305	265	15	2001	2001	NUM
issue-2305	265	16	)	)	PUNCT
issue-2305	265	17	.	.	PUNCT
issue-2305	266	1	reporting	report	VERB
issue-2305	266	2	discretion	discretion	NOUN
issue-2305	266	3	and	and	CCONJ
issue-2305	266	4	private	private	ADJ
issue-2305	266	5	information	information	NOUN
issue-2305	266	6	communication	communication	NOUN
issue-2305	266	7	through	through	ADP
issue-2305	266	8	earnings	earning	NOUN
issue-2305	266	9	.	.	PUNCT
issue-2305	267	1	journal	journal	NOUN
issue-2305	267	2	of	of	ADP
issue-2305	267	3	accounting	accounting	NOUN
issue-2305	267	4	research	research	NOUN
issue-2305	267	5	,	,	PUNCT
issue-2305	267	6	vol	vol	NOUN
issue-2305	267	7	.	.	PROPN
issue-2305	267	8	39	39	NUM
issue-2305	267	9	,	,	PUNCT
issue-2305	267	10	no	no	INTJ
issue-2305	267	11	.	.	NOUN
issue-2305	267	12	2	2	NUM
issue-2305	267	13	,	,	PUNCT
issue-2305	267	14	p.	p.	NOUN
issue-2305	267	15	365–386	365–386	NUM
issue-2305	267	16	.	.	PUNCT
issue-2305	268	1	sellami	sellami	NOUN
issue-2305	268	2	,	,	PUNCT
issue-2305	268	3	m.	m.	NOUN
issue-2305	268	4	(	(	PUNCT
issue-2305	268	5	2015	2015	NUM
issue-2305	268	6	)	)	PUNCT
issue-2305	268	7	.	.	PUNCT
issue-2305	269	1	incentives	incentive	NOUN
issue-2305	269	2	and	and	CCONJ
issue-2305	269	3	constraints	constraint	NOUN
issue-2305	269	4	of	of	ADP
issue-2305	269	5	real	real	ADJ
issue-2305	269	6	earnings	earning	NOUN
issue-2305	269	7	management	management	NOUN
issue-2305	269	8	:	:	PUNCT
issue-2305	269	9	the	the	DET
issue-2305	269	10	literature	literature	PROPN
issue-2305	269	11	review	review	PROPN
issue-2305	269	12	.	.	PUNCT
issue-2305	270	1	international	international	ADJ
issue-2305	270	2	journal	journal	PROPN
issue-2305	270	3	of	of	ADP
issue-2305	270	4	finance	finance	NOUN
issue-2305	270	5	and	and	CCONJ
issue-2305	270	6	accounting	accounting	NOUN
issue-2305	270	7	,	,	PUNCT
issue-2305	270	8	vol	vol	NOUN
issue-2305	270	9	.	.	PROPN
issue-2305	270	10	4	4	NUM
issue-2305	270	11	,	,	PUNCT
issue-2305	270	12	no	no	INTJ
issue-2305	270	13	.	.	NOUN
issue-2305	270	14	4	4	NUM
issue-2305	270	15	,	,	PUNCT
issue-2305	270	16	p.	p.	NOUN
issue-2305	270	17	206–213	206–213	NUM
issue-2305	270	18	.	.	PUNCT
issue-2305	271	1	doi	doi	NOUN
issue-2305	271	2	:	:	PUNCT
issue-2305	271	3	https://doi.org/10.5923/j.ijfa.20150404.02	https://doi.org/10.5923/j.ijfa.20150404.02	PROPN
issue-2305	271	4	siekelova	siekelova	PROPN
issue-2305	271	5	,	,	PUNCT
issue-2305	271	6	a.	a.	NOUN
issue-2305	271	7	,	,	PUNCT
issue-2305	271	8	androniceanu	androniceanu	PROPN
issue-2305	271	9	,	,	PUNCT
issue-2305	271	10	a.	a.	NOUN
issue-2305	271	11	,	,	PUNCT
issue-2305	271	12	durana	durana	PROPN
issue-2305	271	13	,	,	PUNCT
issue-2305	271	14	p.	p.	NOUN
issue-2305	271	15	,	,	PUNCT
issue-2305	271	16	&	&	CCONJ
issue-2305	271	17	michalikova	michalikova	PROPN
issue-2305	271	18	,	,	PUNCT
issue-2305	271	19	k.	k.	PROPN
issue-2305	271	20	(	(	PUNCT
issue-2305	271	21	2020	2020	NUM
issue-2305	271	22	)	)	PUNCT
issue-2305	271	23	.	.	PUNCT
issue-2305	272	1	earnings	earning	NOUN
issue-2305	272	2	management	management	NOUN
issue-2305	272	3	(	(	PUNCT
issue-2305	272	4	em	em	PRON
issue-2305	272	5	)	)	PUNCT
issue-2305	272	6	,	,	PUNCT
issue-2305	272	7	initiatives	initiative	NOUN
issue-2305	272	8	and	and	CCONJ
issue-2305	272	9	company	company	NOUN
issue-2305	272	10	size	size	NOUN
issue-2305	272	11	:	:	PUNCT
issue-2305	272	12	an	an	DET
issue-2305	272	13	empirical	empirical	ADJ
issue-2305	272	14	study	study	NOUN
issue-2305	272	15	.	.	PUNCT
issue-2305	273	1	acta	acta	PROPN
issue-2305	273	2	polytechnica	polytechnica	PROPN
issue-2305	273	3	hungarica	hungarica	PROPN
issue-2305	273	4	,	,	PUNCT
issue-2305	273	5	vol	vol	NOUN
issue-2305	273	6	.	.	PROPN
issue-2305	273	7	17	17	NUM
issue-2305	273	8	,	,	PUNCT
issue-2305	273	9	p.	p.	NOUN
issue-2305	273	10	41–56	41–56	NUM
issue-2305	273	11	.	.	PUNCT
issue-2305	274	1	doi	doi	NOUN
issue-2305	274	2	:	:	PUNCT
issue-2305	274	3	https://doi.org/10.12700/aph.17.9.2020.9.3	https://doi.org/10.12700/aph.17.9.2020.9.3	PROPN
issue-2305	274	4	szyjewski	szyjewski	NOUN
issue-2305	274	5	,	,	PUNCT
issue-2305	274	6	z.	z.	PROPN
issue-2305	274	7	,	,	PUNCT
issue-2305	274	8	&	&	CCONJ
issue-2305	274	9	szyjewski	szyjewski	PROPN
issue-2305	274	10	,	,	PUNCT
issue-2305	274	11	g.	g.	PROPN
issue-2305	274	12	(	(	PUNCT
issue-2305	274	13	2017	2017	NUM
issue-2305	274	14	)	)	PUNCT
issue-2305	274	15	.	.	PUNCT
issue-2305	275	1	research	research	NOUN
issue-2305	275	2	methods	method	NOUN
issue-2305	275	3	reliability	reliability	NOUN
issue-2305	275	4	.	.	PUNCT
issue-2305	276	1	business	business	NOUN
issue-2305	276	2	informatics	informatic	NOUN
issue-2305	276	3	,	,	PUNCT
issue-2305	276	4	vol	vol	NOUN
issue-2305	276	5	.	.	PROPN
issue-2305	276	6	44	44	NUM
issue-2305	276	7	,	,	PUNCT
issue-2305	276	8	issue	issue	NOUN
issue-2305	276	9	2	2	NUM
issue-2305	276	10	,	,	PUNCT
issue-2305	276	11	p.	p.	NOUN
issue-2305	276	12	118–131	118–131	NUM
issue-2305	276	13	.	.	PUNCT
issue-2305	277	1	taylor	taylor	PROPN
issue-2305	277	2	,	,	PUNCT
issue-2305	277	3	d.	d.	PROPN
issue-2305	277	4	,	,	PUNCT
issue-2305	277	5	awuye	awuye	PROPN
issue-2305	277	6	,	,	PUNCT
issue-2305	277	7	i.	i.	PROPN
issue-2305	277	8	s.	s.	PROPN
issue-2305	277	9	,	,	PUNCT
issue-2305	277	10	&	&	CCONJ
issue-2305	277	11	cudjoe	cudjoe	PROPN
issue-2305	277	12	,	,	PUNCT
issue-2305	277	13	e.	e.	PROPN
issue-2305	277	14	y.	y.	PROPN
issue-2305	277	15	(	(	PUNCT
issue-2305	277	16	2023	2023	NUM
issue-2305	277	17	)	)	PUNCT
issue-2305	277	18	.	.	PUNCT
issue-2305	278	1	covid-19	covid-19	PROPN
issue-2305	278	2	pandemic	pandemic	NOUN
issue-2305	278	3	,	,	PUNCT
issue-2305	278	4	a	a	DET
issue-2305	278	5	catalyst	catalyst	NOUN
issue-2305	278	6	for	for	ADP
issue-2305	278	7	aggressive	aggressive	ADJ
issue-2305	278	8	earnings	earning	NOUN
issue-2305	278	9	management	management	NOUN
issue-2305	278	10	by	by	ADP
issue-2305	278	11	banks	bank	NOUN
issue-2305	278	12	?	?	PUNCT
issue-2305	279	1	journal	journal	NOUN
issue-2305	279	2	of	of	ADP
issue-2305	279	3	accounting	accounting	NOUN
issue-2305	279	4	and	and	CCONJ
issue-2305	279	5	public	public	ADJ
issue-2305	279	6	policy	policy	NOUN
issue-2305	279	7	,	,	PUNCT
issue-2305	279	8	vol	vol	NOUN
issue-2305	279	9	.	.	PROPN
issue-2305	279	10	42	42	NUM
issue-2305	279	11	,	,	PUNCT
issue-2305	279	12	issue	issue	NOUN
issue-2305	279	13	1	1	NUM
issue-2305	279	14	,	,	PUNCT
issue-2305	279	15	p.	p.	NOUN
issue-2305	279	16	1–10	1–10	NOUN
issue-2305	279	17	.	.	PUNCT
issue-2305	280	1	doi	doi	PROPN
issue-2305	280	2	:	:	PUNCT
issue-2305	280	3	https://doi.org/10.1016/j.jaccpubpol.2022.107032	https://doi.org/10.1016/j.jaccpubpol.2022.107032	PROPN
issue-2305	280	4	wasiuzzaman	wasiuzzaman	PROPN
issue-2305	280	5	,	,	PUNCT
issue-2305	280	6	s.	s.	PROPN
issue-2305	280	7	(	(	PUNCT
issue-2305	280	8	2018	2018	NUM
issue-2305	280	9	)	)	PUNCT
issue-2305	280	10	.	.	PUNCT
issue-2305	281	1	industry	industry	NOUN
issue-2305	281	2	characteristics	characteristic	NOUN
issue-2305	281	3	and	and	CCONJ
issue-2305	281	4	earnings	earning	NOUN
issue-2305	281	5	management	management	NOUN
issue-2305	281	6	:	:	PUNCT
issue-2305	281	7	a	a	DET
issue-2305	281	8	study	study	NOUN
issue-2305	281	9	of	of	ADP
issue-2305	281	10	malaysian	malaysian	ADJ
issue-2305	281	11	industries	industry	NOUN
issue-2305	281	12	.	.	PUNCT
issue-2305	282	1	international	international	ADJ
issue-2305	282	2	journal	journal	NOUN
issue-2305	282	3	of	of	ADP
issue-2305	282	4	emerging	emerge	VERB
issue-2305	282	5	markets	market	NOUN
issue-2305	282	6	,	,	PUNCT
issue-2305	282	7	vol	vol	NOUN
issue-2305	282	8	.	.	PROPN
issue-2305	282	9	13	13	NUM
issue-2305	282	10	,	,	PUNCT
issue-2305	282	11	no	no	INTJ
issue-2305	282	12	.	.	NOUN
issue-2305	282	13	5	5	NUM
issue-2305	282	14	,	,	PUNCT
issue-2305	282	15	p.	p.	NOUN
issue-2305	282	16	837–854	837–854	NUM
issue-2305	282	17	.	.	PUNCT
issue-2305	283	1	doi	doi	NOUN
issue-2305	283	2	:	:	PUNCT
issue-2305	283	3	https://doi.org/10.1108/ijoem-092017-0336	https://doi.org/10.1108/ijoem-092017-0336	PROPN
issue-2305	283	4	xiao	xiao	PROPN
issue-2305	283	5	,	,	PUNCT
issue-2305	283	6	h.	h.	PROPN
issue-2305	283	7	,	,	PUNCT
issue-2305	283	8	&	&	CCONJ
issue-2305	283	9	xi	xi	PROPN
issue-2305	283	10	,	,	PUNCT
issue-2305	283	11	j.	j.	PROPN
issue-2305	283	12	(	(	PUNCT
issue-2305	283	13	2021	2021	NUM
issue-2305	283	14	)	)	PUNCT
issue-2305	283	15	.	.	PUNCT
issue-2305	284	1	the	the	DET
issue-2305	284	2	covid-19	covid-19	PROPN
issue-2305	284	3	and	and	CCONJ
issue-2305	284	4	earnings	earning	NOUN
issue-2305	284	5	management	management	NOUN
issue-2305	284	6	:	:	PUNCT
issue-2305	284	7	china	china	PROPN
issue-2305	284	8	’s	’s	PART
issue-2305	284	9	evidence	evidence	NOUN
issue-2305	284	10	.	.	PUNCT
issue-2305	285	1	journal	journal	NOUN
issue-2305	285	2	of	of	ADP
issue-2305	285	3	accounting	accounting	NOUN
issue-2305	285	4	and	and	CCONJ
issue-2305	285	5	taxation	taxation	NOUN
issue-2305	285	6	,	,	PUNCT
issue-2305	285	7	vol	vol	NOUN
issue-2305	285	8	.	.	PROPN
issue-2305	285	9	13	13	NUM
issue-2305	285	10	,	,	PUNCT
issue-2305	285	11	no	no	INTJ
issue-2305	285	12	.	.	NOUN
issue-2305	285	13	2	2	NUM
issue-2305	285	14	,	,	PUNCT
issue-2305	285	15	p.	p.	NOUN
issue-2305	285	16	59–77	59–77	NUM
issue-2305	285	17	.	.	PUNCT
issue-2305	286	1	doi	doi	NOUN
issue-2305	286	2	:	:	PUNCT
issue-2305	286	3	https://doi.org/10.5897/jat2020.0436	https://doi.org/10.5897/jat2020.0436	PROPN
issue-2305	286	4	xie	xie	PROPN
issue-2305	286	5	,	,	PUNCT
issue-2305	286	6	b.	b.	PROPN
issue-2305	286	7	,	,	PUNCT
issue-2305	286	8	davidson	davidson	PROPN
issue-2305	286	9	iii	iii	PROPN
issue-2305	286	10	,	,	PUNCT
issue-2305	286	11	w.	w.	PROPN
issue-2305	286	12	n.	n.	PROPN
issue-2305	286	13	,	,	PUNCT
issue-2305	286	14	&	&	CCONJ
issue-2305	286	15	dadalt	dadalt	NOUN
issue-2305	286	16	,	,	PUNCT
issue-2305	286	17	p.	p.	NOUN
issue-2305	286	18	j.	j.	PROPN
issue-2305	286	19	(	(	PUNCT
issue-2305	286	20	2003	2003	NUM
issue-2305	286	21	)	)	PUNCT
issue-2305	286	22	.	.	PUNCT
issue-2305	287	1	earnings	earning	NOUN
issue-2305	287	2	management	management	NOUN
issue-2305	287	3	and	and	CCONJ
issue-2305	287	4	corporate	corporate	ADJ
issue-2305	287	5	governance	governance	NOUN
issue-2305	287	6	:	:	PUNCT
issue-2305	287	7	the	the	DET
issue-2305	287	8	role	role	NOUN
issue-2305	287	9	of	of	ADP
issue-2305	287	10	the	the	DET
issue-2305	287	11	board	board	NOUN
issue-2305	287	12	and	and	CCONJ
issue-2305	287	13	the	the	DET
issue-2305	287	14	audit	audit	NOUN
issue-2305	287	15	committee	committee	NOUN
issue-2305	287	16	.	.	PUNCT
issue-2305	288	1	journal	journal	NOUN
issue-2305	288	2	of	of	ADP
issue-2305	288	3	corporate	corporate	ADJ
issue-2305	288	4	finance	finance	NOUN
issue-2305	288	5	,	,	PUNCT
issue-2305	288	6	vol	vol	NOUN
issue-2305	288	7	.	.	PROPN
issue-2305	288	8	9	9	NUM
issue-2305	288	9	,	,	PUNCT
issue-2305	288	10	p.	p.	NOUN
issue-2305	288	11	295–316	295–316	NUM
issue-2305	288	12	.	.	PUNCT
issue-2305	289	1	doi	doi	NOUN
issue-2305	289	2	:	:	PUNCT
issue-2305	289	3	https://doi.org/10.1016/s0929-1199(02)00006-8	https://doi.org/10.1016/s0929-1199(02)00006-8	PROPN
issue-2305	289	4	yan	yan	PROPN
issue-2305	289	5	,	,	PUNCT
issue-2305	289	6	h.	h.	PROPN
issue-2305	289	7	,	,	PUNCT
issue-2305	289	8	liu	liu	PROPN
issue-2305	289	9	,	,	PUNCT
issue-2305	289	10	z.	z.	PROPN
issue-2305	289	11	,	,	PUNCT
issue-2305	289	12	wang	wang	PROPN
issue-2305	289	13	,	,	PUNCT
issue-2305	289	14	h.	h.	PROPN
issue-2305	289	15	,	,	PUNCT
issue-2305	289	16	zhang	zhang	PROPN
issue-2305	289	17	,	,	PUNCT
issue-2305	289	18	x.	x.	PROPN
issue-2305	289	19	,	,	PUNCT
issue-2305	289	20	&	&	CCONJ
issue-2305	289	21	zheng	zheng	PROPN
issue-2305	289	22	,	,	PUNCT
issue-2305	289	23	x.	x.	NOUN
issue-2305	289	24	(	(	PUNCT
issue-2305	289	25	2022	2022	NUM
issue-2305	289	26	)	)	PUNCT
issue-2305	289	27	.	.	PUNCT
issue-2305	290	1	how	how	SCONJ
issue-2305	290	2	does	do	AUX
issue-2305	290	3	the	the	DET
issue-2305	290	4	sars	sar	NOUN
issue-2305	290	5	-	-	PUNCT
issue-2305	290	6	cov-2	cov-2	PART
issue-2305	290	7	affect	affect	VERB
issue-2305	290	8	earnings	earning	NOUN
issue-2305	290	9	management	management	NOUN
issue-2305	290	10	:	:	PUNCT
issue-2305	290	11	empirical	empirical	ADJ
issue-2305	290	12	evidence	evidence	NOUN
issue-2305	290	13	from	from	ADP
issue-2305	290	14	china	china	PROPN
issue-2305	290	15	,	,	PUNCT
issue-2305	290	16	research	research	NOUN
issue-2305	290	17	in	in	ADP
issue-2305	290	18	international	international	ADJ
issue-2305	290	19	business	business	NOUN
issue-2305	290	20	and	and	CCONJ
issue-2305	290	21	finance	finance	NOUN
issue-2305	290	22	,	,	PUNCT
issue-2305	290	23	vol	vol	NOUN
issue-2305	290	24	.	.	PROPN
issue-2305	290	25	63	63	NUM
issue-2305	290	26	,	,	PUNCT
issue-2305	290	27	p.	p.	NOUN
issue-2305	290	28	1–13	1–13	PROPN
issue-2305	290	29	.	.	PUNCT
issue-2305	291	1	doi	doi	NOUN
issue-2305	291	2	:	:	PUNCT
issue-2305	291	3	https://doi.org/10.1016/j.ribaf.2022.101772	https://doi.org/10.1016/j.ribaf.2022.101772	NOUN
issue-2305	291	4	zeff	zeff	PROPN
issue-2305	291	5	,	,	PUNCT
issue-2305	291	6	s.	s.	PROPN
issue-2305	291	7	a.	a.	PROPN
issue-2305	291	8	(	(	PUNCT
issue-2305	291	9	2007	2007	NUM
issue-2305	291	10	)	)	PUNCT
issue-2305	291	11	.	.	PUNCT
issue-2305	292	1	some	some	DET
issue-2305	292	2	obstacles	obstacle	NOUN
issue-2305	292	3	to	to	ADP
issue-2305	292	4	global	global	ADJ
issue-2305	292	5	financial	financial	ADJ
issue-2305	292	6	reporting	reporting	NOUN
issue-2305	292	7	comparability	comparability	NOUN
issue-2305	292	8	and	and	CCONJ
issue-2305	292	9	convergence	convergence	NOUN
issue-2305	292	10	at	at	ADP
issue-2305	292	11	a	a	DET
issue-2305	292	12	high	high	ADJ
issue-2305	292	13	level	level	NOUN
issue-2305	292	14	of	of	ADP
issue-2305	292	15	quality	quality	NOUN
issue-2305	292	16	.	.	PUNCT
issue-2305	293	1	the	the	DET
issue-2305	293	2	british	british	PROPN
issue-2305	293	3	accounting	accounting	PROPN
issue-2305	293	4	review	review	PROPN
issue-2305	293	5	,	,	PUNCT
issue-2305	293	6	vol	vol	NOUN
issue-2305	293	7	.	.	PROPN
issue-2305	293	8	39	39	NUM
issue-2305	293	9	,	,	PUNCT
issue-2305	293	10	p.	p.	NOUN
issue-2305	293	11	290–302	290–302	NUM
issue-2305	293	12	.	.	PUNCT
issue-2305	294	1	doi	doi	NOUN
issue-2305	294	2	:	:	PUNCT
issue-2305	294	3	https://doi.org/10.1016/j.bar.2007.08.001	https://doi.org/10.1016/j.bar.2007.08.001	PRON
issue-2305	294	4	received	receive	VERB
issue-2305	294	5	on	on	ADP
issue-2305	294	6	:	:	PUNCT
issue-2305	294	7	06th	06th	ADJ
issue-2305	294	8	of	of	ADP
issue-2305	294	9	february	february	PROPN
issue-2305	294	10	,	,	PUNCT
issue-2305	294	11	2024	2024	NUM
issue-2305	294	12	accepted	accept	VERB
issue-2305	294	13	on	on	ADP
issue-2305	294	14	:	:	PUNCT
issue-2305	294	15	16th	16th	NOUN
issue-2305	294	16	of	of	ADP
issue-2305	294	17	march	march	PROPN
issue-2305	294	18	,	,	PUNCT
issue-2305	294	19	2024	2024	NUM
issue-2305	294	20	published	publish	VERB
issue-2305	294	21	on	on	ADP
issue-2305	294	22	:	:	PUNCT
issue-2305	294	23	05th	05th	ADJ
issue-2305	294	24	of	of	ADP
issue-2305	294	25	april	april	PROPN
issue-2305	294	26	,	,	PUNCT
issue-2305	294	27	2024	2024	NUM