id	sid	tid	token	lemma	pos
cjfa-15280	1	1	cjfa_2_2017_druk.pdf	cjfa_2_2017_druk.pdf	PROPN
cjfa-15280	1	2	e65	e65	PROPN
cjfa-15280	1	3	-1	-1	PUNCT
cjfa-15280	1	4	date	date	NOUN
cjfa-15280	1	5	of	of	ADP
cjfa-15280	1	6	submission	submission	NOUN
cjfa-15280	1	7	:	:	PUNCT
cjfa-15280	1	8	july	july	PROPN
cjfa-15280	1	9	24	24	NUM
cjfa-15280	1	10	,	,	PUNCT
cjfa-15280	1	11	2017	2017	NUM
cjfa-15280	1	12	;	;	PUNCT
cjfa-15280	1	13	date	date	NOUN
cjfa-15280	1	14	of	of	ADP
cjfa-15280	1	15	acceptance	acceptance	NOUN
cjfa-15280	1	16	:	:	PUNCT
cjfa-15280	1	17	october	october	PROPN
cjfa-15280	1	18	5	5	NUM
cjfa-15280	1	19	,	,	PUNCT
cjfa-15280	1	20	2017	2017	NUM
cjfa-15280	1	21	.	.	PUNCT
cjfa-15280	2	1	*	*	PUNCT
cjfa-15280	2	2	contact	contact	NOUN
cjfa-15280	2	3	information	information	NOUN
cjfa-15280	2	4	:	:	PUNCT
cjfa-15280	2	5	skoda@dti.sk	skoda@dti.sk	PROPN
cjfa-15280	2	6	,	,	PUNCT
cjfa-15280	2	7	dti	dti	PROPN
cjfa-15280	2	8	university	university	PROPN
cjfa-15280	2	9	,	,	PUNCT
cjfa-15280	2	10	sladkovicova	sladkovicova	PROPN
cjfa-15280	2	11	533/20	533/20	NUM
cjfa-15280	2	12	,	,	PUNCT
cjfa-15280	2	13	018	018	NUM
cjfa-15280	2	14	41	41	NUM
cjfa-15280	2	15	dubnica	dubnica	NOUN
cjfa-15280	2	16	nad	nad	PROPN
cjfa-15280	2	17	vahom	vahom	PROPN
cjfa-15280	2	18	slovakia	slovakia	PROPN
cjfa-15280	2	19	,	,	PUNCT
cjfa-15280	2	20	phone	phone	NOUN
cjfa-15280	2	21	:	:	PUNCT
cjfa-15280	2	22	00	00	NUM
cjfa-15280	3	1	421	421	NUM
cjfa-15280	3	2	908	908	NUM
cjfa-15280	3	3	906	906	NUM
cjfa-15280	3	4	399	399	NUM
cjfa-15280	3	5	.	.	PUNCT
cjfa-15280	4	1	škoda	škoda	PROPN
cjfa-15280	4	2	,	,	PUNCT
cjfa-15280	4	3	m.	m.	NOUN
cjfa-15280	4	4	,	,	PUNCT
cjfa-15280	4	5	lengyelfalusy	lengyelfalusy	ADJ
cjfa-15280	4	6	,	,	PUNCT
cjfa-15280	4	7	t.	t.	PROPN
cjfa-15280	4	8	,	,	PUNCT
cjfa-15280	4	9	&	&	CCONJ
cjfa-15280	4	10	gabrhelová	gabrhelová	PROPN
cjfa-15280	4	11	,	,	PUNCT
cjfa-15280	4	12	g.	g.	PROPN
cjfa-15280	4	13	(	(	PUNCT
cjfa-15280	4	14	2017	2017	NUM
cjfa-15280	4	15	)	)	PUNCT
cjfa-15280	4	16	.	.	PUNCT
cjfa-15280	5	1	creative	creative	ADJ
cjfa-15280	5	2	accounting	accounting	NOUN
cjfa-15280	5	3	practicies	practicie	NOUN
cjfa-15280	5	4	in	in	ADP
cjfa-15280	5	5	slovakia	slovakia	PROPN
cjfa-15280	5	6	after	after	ADP
cjfa-15280	5	7	passing	pass	VERB
cjfa-15280	5	8	financial	financial	ADJ
cjfa-15280	5	9	crisis	crisis	NOUN
cjfa-15280	5	10	.	.	PUNCT
cjfa-15280	6	1	copernican	copernican	PROPN
cjfa-15280	6	2	journal	journal	PROPN
cjfa-15280	6	3	of	of	ADP
cjfa-15280	6	4	finance	finance	PROPN
cjfa-15280	6	5	&	&	CCONJ
cjfa-15280	6	6	accounting	accounting	PROPN
cjfa-15280	6	7	,	,	PUNCT
cjfa-15280	6	8	6(2	6(2	NUM
cjfa-15280	6	9	)	)	PUNCT
cjfa-15280	6	10	,	,	PUNCT
cjfa-15280	6	11	71–86	71–86	NUM
cjfa-15280	6	12	.	.	PUNCT
cjfa-15280	7	1	http://	http://	PROPN
cjfa-15280	7	2	dx.doi.org/10.12775/cjfa.2017.012	dx.doi.org/10.12775/cjfa.2017.012	PROPN
cjfa-15280	7	3	miroslav	miroslav	PROPN
cjfa-15280	7	4	škoda	škoda	PROPN
cjfa-15280	7	5	*	*	PROPN
cjfa-15280	7	6	dti	dti	PROPN
cjfa-15280	7	7	university	university	PROPN
cjfa-15280	7	8	,	,	PUNCT
cjfa-15280	7	9	slovakia	slovakia	PROPN
cjfa-15280	7	10	keywords	keyword	NOUN
cjfa-15280	7	11	:	:	PUNCT
cjfa-15280	7	12	accounting	accounting	NOUN
cjfa-15280	7	13	ethics	ethic	NOUN
cjfa-15280	7	14	,	,	PUNCT
cjfa-15280	7	15	creative	creative	ADJ
cjfa-15280	7	16	accounting	accounting	NOUN
cjfa-15280	7	17	,	,	PUNCT
cjfa-15280	7	18	earnings	earning	NOUN
cjfa-15280	7	19	management	management	NOUN
cjfa-15280	7	20	,	,	PUNCT
cjfa-15280	7	21	gaap	gaap	PROPN
cjfa-15280	7	22	,	,	PUNCT
cjfa-15280	7	23	ifrs	ifrs	NOUN
cjfa-15280	7	24	,	,	PUNCT
cjfa-15280	7	25	financial	financial	ADJ
cjfa-15280	7	26	reporting	reporting	NOUN
cjfa-15280	7	27	.	.	PUNCT
cjfa-15280	8	1	j	j	PROPN
cjfa-15280	8	2	e	e	NOUN
cjfa-15280	8	3	l	l	PROPN
cjfa-15280	8	4	classification	classification	NOUN
cjfa-15280	8	5	:	:	PUNCT
cjfa-15280	8	6	g12	g12	PROPN
cjfa-15280	8	7	,	,	PUNCT
cjfa-15280	8	8	m41	m41	PROPN
cjfa-15280	8	9	,	,	PUNCT
cjfa-15280	8	10	m	m	PROPN
cjfa-15280	8	11	48	48	NUM
cjfa-15280	8	12	.	.	PUNCT
cjfa-15280	9	1	abstract	abstract	ADJ
cjfa-15280	9	2	:	:	PUNCT
cjfa-15280	9	3	fraud	fraud	NOUN
cjfa-15280	9	4	in	in	ADP
cjfa-15280	9	5	economics	economic	NOUN
cjfa-15280	9	6	and	and	CCONJ
cjfa-15280	9	7	accounting	accounting	NOUN
cjfa-15280	9	8	is	be	AUX
cjfa-15280	9	9	the	the	DET
cjfa-15280	9	10	practice	practice	NOUN
cjfa-15280	9	11	which	which	PRON
cjfa-15280	9	12	is	be	AUX
cjfa-15280	9	13	adopted	adopt	VERB
cjfa-15280	9	14	within	within	ADP
cjfa-15280	9	15	the	the	DET
cjfa-15280	9	16	framework	framework	NOUN
cjfa-15280	9	17	of	of	ADP
cjfa-15280	9	18	accounting	accounting	NOUN
cjfa-15280	9	19	system	system	NOUN
cjfa-15280	9	20	or	or	CCONJ
cjfa-15280	9	21	in	in	ADP
cjfa-15280	9	22	other	other	ADJ
cjfa-15280	9	23	words	word	NOUN
cjfa-15280	9	24	taking	take	VERB
cjfa-15280	9	25	undue	undue	ADJ
cjfa-15280	9	26	advantage	advantage	NOUN
cjfa-15280	9	27	of	of	ADP
cjfa-15280	9	28	loopholes	loophole	NOUN
cjfa-15280	9	29	of	of	ADP
cjfa-15280	9	30	accounting	accounting	NOUN
cjfa-15280	9	31	system	system	NOUN
cjfa-15280	9	32	is	be	AUX
cjfa-15280	9	33	creative	creative	ADJ
cjfa-15280	9	34	accounting	accounting	NOUN
cjfa-15280	9	35	.	.	PUNCT
cjfa-15280	10	1	in	in	ADP
cjfa-15280	10	2	highly	highly	ADV
cjfa-15280	10	3	competitive	competitive	ADJ
cjfa-15280	10	4	market	market	NOUN
cjfa-15280	10	5	,	,	PUNCT
cjfa-15280	10	6	it	it	PRON
cjfa-15280	10	7	becomes	become	VERB
cjfa-15280	10	8	very	very	ADV
cjfa-15280	10	9	important	important	ADJ
cjfa-15280	10	10	and	and	CCONJ
cjfa-15280	10	11	necessary	necessary	ADJ
cjfa-15280	10	12	for	for	SCONJ
cjfa-15280	10	13	every	every	DET
cjfa-15280	10	14	business	business	NOUN
cjfa-15280	10	15	to	to	PART
cjfa-15280	10	16	find	find	VERB
cjfa-15280	10	17	new	new	ADJ
cjfa-15280	10	18	and	and	CCONJ
cjfa-15280	10	19	innovative	innovative	ADJ
cjfa-15280	10	20	ways	way	NOUN
cjfa-15280	10	21	of	of	ADP
cjfa-15280	10	22	running	run	VERB
cjfa-15280	10	23	the	the	DET
cjfa-15280	10	24	business	business	NOUN
cjfa-15280	10	25	.	.	PUNCT
cjfa-15280	11	1	and	and	CCONJ
cjfa-15280	11	2	one	one	NUM
cjfa-15280	11	3	of	of	ADP
cjfa-15280	11	4	the	the	DET
cjfa-15280	11	5	new	new	ADJ
cjfa-15280	11	6	ways	way	NOUN
cjfa-15280	11	7	is	be	AUX
cjfa-15280	11	8	creative	creative	ADJ
cjfa-15280	11	9	accounting	accounting	NOUN
cjfa-15280	11	10	.	.	PUNCT
cjfa-15280	12	1	creative	creative	ADJ
cjfa-15280	12	2	accounting	accounting	NOUN
cjfa-15280	12	3	is	be	AUX
cjfa-15280	12	4	an	an	DET
cjfa-15280	12	5	art	art	NOUN
cjfa-15280	12	6	of	of	ADP
cjfa-15280	12	7	manipulating	manipulate	VERB
cjfa-15280	12	8	the	the	DET
cjfa-15280	12	9	books	book	NOUN
cjfa-15280	12	10	of	of	ADP
cjfa-15280	12	11	accounts	account	NOUN
cjfa-15280	12	12	in	in	ADP
cjfa-15280	12	13	a	a	DET
cjfa-15280	12	14	manner	manner	NOUN
cjfa-15280	12	15	that	that	PRON
cjfa-15280	12	16	desired	desire	VERB
cjfa-15280	12	17	results	result	NOUN
cjfa-15280	12	18	can	can	AUX
cjfa-15280	12	19	be	be	AUX
cjfa-15280	12	20	drawn	draw	VERB
cjfa-15280	12	21	.	.	PUNCT
cjfa-15280	13	1	aggressive	aggressive	ADJ
cjfa-15280	13	2	accounting	accounting	NOUN
cjfa-15280	13	3	,	,	PUNCT
cjfa-15280	13	4	cooking	cook	VERB
cjfa-15280	13	5	the	the	DET
cjfa-15280	13	6	books	book	NOUN
cjfa-15280	13	7	and	and	CCONJ
cjfa-15280	13	8	massaging	massage	VERB
cjfa-15280	13	9	the	the	DET
cjfa-15280	13	10	numbers	number	NOUN
cjfa-15280	13	11	are	be	AUX
cjfa-15280	13	12	few	few	ADJ
cjfa-15280	13	13	common	common	ADJ
cjfa-15280	13	14	terms	term	NOUN
cjfa-15280	13	15	used	use	VERB
cjfa-15280	13	16	in	in	ADP
cjfa-15280	13	17	context	context	NOUN
cjfa-15280	13	18	of	of	ADP
cjfa-15280	13	19	creative	creative	ADJ
cjfa-15280	13	20	accounting	accounting	NOUN
cjfa-15280	13	21	.	.	PUNCT
cjfa-15280	14	1	creative	creative	ADJ
cjfa-15280	14	2	accounting	accounting	NOUN
cjfa-15280	14	3	in	in	ADP
cjfa-15280	14	4	present	present	ADJ
cjfa-15280	14	5	uncertain	uncertain	ADJ
cjfa-15280	14	6	environment	environment	NOUN
cjfa-15280	14	7	is	be	AUX
cjfa-15280	14	8	facilitating	facilitate	VERB
cjfa-15280	14	9	management	management	NOUN
cjfa-15280	14	10	to	to	PART
cjfa-15280	14	11	accomplish	accomplish	VERB
cjfa-15280	14	12	personal	personal	ADJ
cjfa-15280	14	13	goals	goal	NOUN
cjfa-15280	14	14	as	as	SCONJ
cjfa-15280	14	15	big	big	ADJ
cjfa-15280	14	16	,	,	PUNCT
cjfa-15280	14	17	well	well	ADV
cjfa-15280	14	18	established	establish	VERB
cjfa-15280	14	19	firms	firm	NOUN
cjfa-15280	14	20	followed	follow	VERB
cjfa-15280	14	21	.	.	PUNCT
cjfa-15280	15	1	miroslav	miroslav	PROPN
cjfa-15280	15	2	škoda	škoda	PROPN
cjfa-15280	15	3	,	,	PUNCT
cjfa-15280	15	4	tomáš	tomáš	ADP
cjfa-15280	15	5	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	15	6	,	,	PUNCT
cjfa-15280	15	7	gabriela	gabriela	PROPN
cjfa-15280	15	8	gabrhelová72	gabrhelová72	PROPN
cjfa-15280	15	9	traditional	traditional	ADJ
cjfa-15280	15	10	accounting	accounting	NOUN
cjfa-15280	15	11	was	be	AUX
cjfa-15280	15	12	limited	limit	VERB
cjfa-15280	15	13	to	to	ADP
cjfa-15280	15	14	recording	record	VERB
cjfa-15280	15	15	,	,	PUNCT
cjfa-15280	15	16	classifying	classify	VERB
cjfa-15280	15	17	and	and	CCONJ
cjfa-15280	15	18	summarizing	summarize	VERB
cjfa-15280	15	19	the	the	DET
cjfa-15280	15	20	monetary	monetary	ADJ
cjfa-15280	15	21	results	result	NOUN
cjfa-15280	15	22	and	and	CCONJ
cjfa-15280	15	23	communicating	communicate	VERB
cjfa-15280	15	24	the	the	DET
cjfa-15280	15	25	same	same	ADJ
cjfa-15280	15	26	to	to	ADP
cjfa-15280	15	27	investors	investor	NOUN
cjfa-15280	15	28	.	.	PUNCT
cjfa-15280	16	1	but	but	CCONJ
cjfa-15280	16	2	modern	modern	ADJ
cjfa-15280	16	3	accounting	accounting	NOUN
cjfa-15280	16	4	demands	demand	VERB
cjfa-15280	16	5	higher	high	ADJ
cjfa-15280	16	6	level	level	NOUN
cjfa-15280	16	7	of	of	ADP
cjfa-15280	16	8	transparency	transparency	NOUN
cjfa-15280	16	9	with	with	ADP
cjfa-15280	16	10	accurate	accurate	ADJ
cjfa-15280	16	11	reporting	reporting	NOUN
cjfa-15280	16	12	of	of	ADP
cjfa-15280	16	13	financial	financial	ADJ
cjfa-15280	16	14	position	position	NOUN
cjfa-15280	16	15	of	of	ADP
cjfa-15280	16	16	the	the	DET
cjfa-15280	16	17	firm	firm	NOUN
cjfa-15280	16	18	.	.	PUNCT
cjfa-15280	17	1	the	the	DET
cjfa-15280	17	2	change	change	NOUN
cjfa-15280	17	3	has	have	AUX
cjfa-15280	17	4	been	be	AUX
cjfa-15280	17	5	seen	see	VERB
cjfa-15280	17	6	in	in	ADP
cjfa-15280	17	7	modern	modern	ADJ
cjfa-15280	17	8	accounting	accounting	NOUN
cjfa-15280	17	9	system	system	NOUN
cjfa-15280	17	10	after	after	ADP
cjfa-15280	17	11	a	a	DET
cjfa-15280	17	12	change	change	NOUN
cjfa-15280	17	13	in	in	ADP
cjfa-15280	17	14	financial	financial	ADJ
cjfa-15280	17	15	market	market	NOUN
cjfa-15280	17	16	caused	cause	VERB
cjfa-15280	17	17	by	by	ADP
cjfa-15280	17	18	financial	financial	ADJ
cjfa-15280	17	19	crisis	crisis	NOUN
cjfa-15280	17	20	in	in	ADP
cjfa-15280	17	21	2008	2008	NUM
cjfa-15280	17	22	–	–	PUNCT
cjfa-15280	17	23	–	–	PUNCT
cjfa-15280	17	24	2009	2009	NUM
cjfa-15280	17	25	.	.	PUNCT
cjfa-15280	18	1	companies	company	NOUN
cjfa-15280	18	2	are	be	AUX
cjfa-15280	18	3	also	also	ADV
cjfa-15280	18	4	taking	take	VERB
cjfa-15280	18	5	active	active	ADJ
cjfa-15280	18	6	part	part	NOUN
cjfa-15280	18	7	in	in	ADP
cjfa-15280	18	8	obtaining	obtain	VERB
cjfa-15280	18	9	funds	fund	NOUN
cjfa-15280	18	10	through	through	ADP
cjfa-15280	18	11	market	market	NOUN
cjfa-15280	18	12	.	.	PUNCT
cjfa-15280	19	1	as	as	SCONJ
cjfa-15280	19	2	the	the	DET
cjfa-15280	19	3	contribution	contribution	NOUN
cjfa-15280	19	4	of	of	ADP
cjfa-15280	19	5	public	public	ADJ
cjfa-15280	19	6	funds	fund	NOUN
cjfa-15280	19	7	increased	increase	VERB
cjfa-15280	19	8	in	in	ADP
cjfa-15280	19	9	the	the	DET
cjfa-15280	19	10	corporate	corporate	ADJ
cjfa-15280	19	11	sector	sector	NOUN
cjfa-15280	19	12	,	,	PUNCT
cjfa-15280	19	13	the	the	DET
cjfa-15280	19	14	demand	demand	NOUN
cjfa-15280	19	15	of	of	ADP
cjfa-15280	19	16	transparency	transparency	NOUN
cjfa-15280	19	17	also	also	ADV
cjfa-15280	19	18	increased	increase	VERB
cjfa-15280	19	19	and	and	CCONJ
cjfa-15280	19	20	thus	thus	ADV
cjfa-15280	19	21	the	the	DET
cjfa-15280	19	22	way	way	NOUN
cjfa-15280	19	23	of	of	ADP
cjfa-15280	19	24	managing	manage	VERB
cjfa-15280	19	25	books	book	NOUN
cjfa-15280	19	26	has	have	AUX
cjfa-15280	19	27	also	also	ADV
cjfa-15280	19	28	changed	change	VERB
cjfa-15280	19	29	.	.	PUNCT
cjfa-15280	20	1	companies	company	NOUN
cjfa-15280	20	2	are	be	AUX
cjfa-15280	20	3	trying	try	VERB
cjfa-15280	20	4	to	to	PART
cjfa-15280	20	5	find	find	VERB
cjfa-15280	20	6	out	out	ADP
cjfa-15280	20	7	methods	method	NOUN
cjfa-15280	20	8	whereby	whereby	SCONJ
cjfa-15280	20	9	they	they	PRON
cjfa-15280	20	10	can	can	AUX
cjfa-15280	20	11	provide	provide	VERB
cjfa-15280	20	12	full	full	ADJ
cjfa-15280	20	13	transparency	transparency	NOUN
cjfa-15280	20	14	and	and	CCONJ
cjfa-15280	20	15	simultaneously	simultaneously	ADV
cjfa-15280	20	16	accomplish	accomplish	VERB
cjfa-15280	20	17	their	their	PRON
cjfa-15280	20	18	personal	personal	ADJ
cjfa-15280	20	19	goals	goal	NOUN
cjfa-15280	20	20	.	.	PUNCT
cjfa-15280	21	1	at	at	ADP
cjfa-15280	21	2	first	first	ADV
cjfa-15280	21	3	,	,	PUNCT
cjfa-15280	21	4	some	some	DET
cjfa-15280	21	5	definition	definition	NOUN
cjfa-15280	21	6	of	of	ADP
cjfa-15280	21	7	creative	creative	ADJ
cjfa-15280	21	8	accounting	accounting	NOUN
cjfa-15280	21	9	is	be	AUX
cjfa-15280	21	10	provided	provide	VERB
cjfa-15280	21	11	after	after	ADP
cjfa-15280	21	12	introduction	introduction	NOUN
cjfa-15280	21	13	of	of	ADP
cjfa-15280	21	14	theme	theme	NOUN
cjfa-15280	21	15	of	of	ADP
cjfa-15280	21	16	paper	paper	NOUN
cjfa-15280	21	17	.	.	PUNCT
cjfa-15280	22	1	after	after	ADP
cjfa-15280	22	2	that	that	PRON
cjfa-15280	22	3	,	,	PUNCT
cjfa-15280	22	4	different	different	ADJ
cjfa-15280	22	5	motivations	motivation	NOUN
cjfa-15280	22	6	for	for	ADP
cjfa-15280	22	7	its	its	PRON
cjfa-15280	22	8	uses	use	NOUN
cjfa-15280	22	9	and	and	CCONJ
cjfa-15280	22	10	several	several	ADJ
cjfa-15280	22	11	creating	create	VERB
cjfa-15280	22	12	accounting	accounting	NOUN
cjfa-15280	22	13	techniques	technique	NOUN
cjfa-15280	22	14	are	be	AUX
cjfa-15280	22	15	have	have	AUX
cjfa-15280	22	16	sought	seek	VERB
cjfa-15280	22	17	to	to	PART
cjfa-15280	22	18	identify	identify	VERB
cjfa-15280	22	19	its	its	PRON
cjfa-15280	22	20	existence	existence	NOUN
cjfa-15280	22	21	,	,	PUNCT
cjfa-15280	22	22	nature	nature	NOUN
cjfa-15280	22	23	and	and	CCONJ
cjfa-15280	22	24	incidences	incidence	NOUN
cjfa-15280	22	25	.	.	PUNCT
cjfa-15280	23	1	subject	subject	NOUN
cjfa-15280	23	2	of	of	ADP
cjfa-15280	23	3	fraud	fraud	NOUN
cjfa-15280	23	4	accounting	accounting	NOUN
cjfa-15280	23	5	is	be	AUX
cjfa-15280	23	6	normally	normally	ADV
cjfa-15280	23	7	portrayed	portray	VERB
cjfa-15280	23	8	maligned	malign	VERB
cjfa-15280	23	9	and	and	CCONJ
cjfa-15280	23	10	negative	negative	ADJ
cjfa-15280	23	11	act	act	NOUN
cjfa-15280	23	12	.	.	PUNCT
cjfa-15280	24	1	as	as	ADV
cjfa-15280	24	2	soon	soon	ADV
cjfa-15280	24	3	as	as	SCONJ
cjfa-15280	24	4	these	these	DET
cjfa-15280	24	5	words	word	NOUN
cjfa-15280	24	6	“	"	PUNCT
cjfa-15280	24	7	fraud	fraud	NOUN
cjfa-15280	24	8	or	or	CCONJ
cjfa-15280	24	9	creative	creative	ADJ
cjfa-15280	24	10	accounting	accounting	NOUN
cjfa-15280	24	11	”	"	PUNCT
cjfa-15280	24	12	are	be	AUX
cjfa-15280	24	13	mentioned	mention	VERB
cjfa-15280	24	14	,	,	PUNCT
cjfa-15280	24	15	the	the	DET
cjfa-15280	24	16	image	image	NOUN
cjfa-15280	24	17	that	that	PRON
cjfa-15280	24	18	emerges	emerge	VERB
cjfa-15280	24	19	in	in	ADP
cjfa-15280	24	20	one	one	NUM
cjfa-15280	24	21	’s	’s	PART
cjfa-15280	24	22	mind	mind	NOUN
cjfa-15280	24	23	is	be	AUX
cjfa-15280	24	24	that	that	PRON
cjfa-15280	24	25	of	of	ADP
cjfa-15280	24	26	manipulation	manipulation	NOUN
cjfa-15280	24	27	,	,	PUNCT
cjfa-15280	24	28	dishonesty	dishonesty	NOUN
cjfa-15280	24	29	and	and	CCONJ
cjfa-15280	24	30	deception	deception	NOUN
cjfa-15280	24	31	.	.	PUNCT
cjfa-15280	25	1	according	accord	VERB
cjfa-15280	25	2	to	to	ADP
cjfa-15280	25	3	agency	agency	NOUN
cjfa-15280	25	4	theory	theory	NOUN
cjfa-15280	25	5	‘	'	PUNCT
cjfa-15280	25	6	the	the	DET
cjfa-15280	25	7	firm	firm	NOUN
cjfa-15280	25	8	is	be	AUX
cjfa-15280	25	9	a	a	DET
cjfa-15280	25	10	legal	legal	ADJ
cjfa-15280	25	11	fiction	fiction	NOUN
cjfa-15280	25	12	which	which	PRON
cjfa-15280	25	13	serves	serve	VERB
cjfa-15280	25	14	as	as	ADP
cjfa-15280	25	15	a	a	DET
cjfa-15280	25	16	focus	focus	NOUN
cjfa-15280	25	17	for	for	ADP
cjfa-15280	25	18	a	a	DET
cjfa-15280	25	19	complex	complex	ADJ
cjfa-15280	25	20	process	process	NOUN
cjfa-15280	25	21	in	in	ADP
cjfa-15280	25	22	which	which	PRON
cjfa-15280	25	23	the	the	DET
cjfa-15280	25	24	conflicting	conflict	VERB
cjfa-15280	25	25	objectives	objective	NOUN
cjfa-15280	25	26	of	of	ADP
cjfa-15280	25	27	individuals	individual	NOUN
cjfa-15280	25	28	are	be	AUX
cjfa-15280	25	29	brought	bring	VERB
cjfa-15280	25	30	into	into	ADP
cjfa-15280	25	31	equilibrium	equilibrium	NOUN
cjfa-15280	25	32	within	within	ADP
cjfa-15280	25	33	a	a	DET
cjfa-15280	25	34	framework	framework	NOUN
cjfa-15280	25	35	of	of	ADP
cjfa-15280	25	36	contractual	contractual	ADJ
cjfa-15280	25	37	relations	relation	NOUN
cjfa-15280	25	38	.	.	PUNCT
cjfa-15280	25	39	’	'	PUNCT
cjfa-15280	26	1	within	within	ADP
cjfa-15280	26	2	the	the	DET
cjfa-15280	26	3	agency	agency	NOUN
cjfa-15280	26	4	framework	framework	NOUN
cjfa-15280	26	5	,	,	PUNCT
cjfa-15280	26	6	it	it	PRON
cjfa-15280	26	7	is	be	AUX
cjfa-15280	26	8	both	both	ADV
cjfa-15280	26	9	logical	logical	ADJ
cjfa-15280	26	10	and	and	CCONJ
cjfa-15280	26	11	inescapable	inescapable	ADJ
cjfa-15280	26	12	that	that	SCONJ
cjfa-15280	26	13	management	management	NOUN
cjfa-15280	26	14	behaviour	behaviour	NOUN
cjfa-15280	26	15	will	will	AUX
cjfa-15280	26	16	be	be	AUX
cjfa-15280	26	17	self	self	NOUN
cjfa-15280	26	18	-	-	PUNCT
cjfa-15280	26	19	serving	serve	VERB
cjfa-15280	26	20	.	.	PUNCT
cjfa-15280	27	1	agency	agency	NOUN
cjfa-15280	27	2	can	can	AUX
cjfa-15280	27	3	,	,	PUNCT
cjfa-15280	27	4	therefore	therefore	ADV
cjfa-15280	27	5	,	,	PUNCT
cjfa-15280	27	6	provide	provide	VERB
cjfa-15280	27	7	a	a	DET
cjfa-15280	27	8	solid	solid	ADJ
cjfa-15280	27	9	framework	framework	NOUN
cjfa-15280	27	10	for	for	ADP
cjfa-15280	27	11	the	the	DET
cjfa-15280	27	12	understanding	understanding	NOUN
cjfa-15280	27	13	of	of	ADP
cjfa-15280	27	14	creative	creative	ADJ
cjfa-15280	27	15	accounting	accounting	NOUN
cjfa-15280	27	16	behaviour	behaviour	NOUN
cjfa-15280	27	17	.	.	PUNCT
cjfa-15280	28	1	however	however	ADV
cjfa-15280	28	2	,	,	PUNCT
cjfa-15280	28	3	it	it	PRON
cjfa-15280	28	4	may	may	AUX
cjfa-15280	28	5	provide	provide	VERB
cjfa-15280	28	6	an	an	DET
cjfa-15280	28	7	incomplete	incomplete	ADJ
cjfa-15280	28	8	theoretical	theoretical	ADJ
cjfa-15280	28	9	basis	basis	NOUN
cjfa-15280	28	10	for	for	ADP
cjfa-15280	28	11	explaining	explain	VERB
cjfa-15280	28	12	or	or	CCONJ
cjfa-15280	28	13	predicting	predict	VERB
cjfa-15280	28	14	management	management	NOUN
cjfa-15280	28	15	behaviour	behaviour	NOUN
cjfa-15280	28	16	;	;	PUNCT
cjfa-15280	28	17	the	the	DET
cjfa-15280	28	18	ethical	ethical	ADJ
cjfa-15280	28	19	dimension	dimension	NOUN
cjfa-15280	28	20	of	of	ADP
cjfa-15280	28	21	human	human	ADJ
cjfa-15280	28	22	behaviour	behaviour	NOUN
cjfa-15280	28	23	may	may	AUX
cjfa-15280	28	24	provide	provide	VERB
cjfa-15280	28	25	an	an	DET
cjfa-15280	28	26	important	important	ADJ
cjfa-15280	28	27	element	element	NOUN
cjfa-15280	28	28	missing	miss	VERB
cjfa-15280	28	29	from	from	ADP
cjfa-15280	28	30	legalistic	legalistic	ADJ
cjfa-15280	28	31	and	and	CCONJ
cjfa-15280	28	32	adversarial	adversarial	ADJ
cjfa-15280	28	33	agency	agency	NOUN
cjfa-15280	28	34	relationships	relationship	NOUN
cjfa-15280	28	35	.	.	PUNCT
cjfa-15280	29	1	the	the	DET
cjfa-15280	29	2	informational	informational	ADJ
cjfa-15280	29	3	perspective	perspective	NOUN
cjfa-15280	29	4	is	be	AUX
cjfa-15280	29	5	a	a	DET
cjfa-15280	29	6	key	key	ADJ
cjfa-15280	29	7	element	element	NOUN
cjfa-15280	29	8	underpinning	underpin	VERB
cjfa-15280	29	9	the	the	DET
cjfa-15280	29	10	study	study	NOUN
cjfa-15280	29	11	of	of	ADP
cjfa-15280	29	12	the	the	DET
cjfa-15280	29	13	creative	creative	ADJ
cjfa-15280	29	14	accounting	accounting	NOUN
cjfa-15280	29	15	phenomenon	phenomenon	NOUN
cjfa-15280	29	16	.	.	PUNCT
cjfa-15280	30	1	a	a	DET
cjfa-15280	30	2	conflict	conflict	NOUN
cjfa-15280	30	3	is	be	AUX
cjfa-15280	30	4	created	create	VERB
cjfa-15280	30	5	by	by	ADP
cjfa-15280	30	6	the	the	DET
cjfa-15280	30	7	information	information	NOUN
cjfa-15280	30	8	asymmetry	asymmetry	NOUN
cjfa-15280	30	9	that	that	PRON
cjfa-15280	30	10	exists	exist	VERB
cjfa-15280	30	11	in	in	ADP
cjfa-15280	30	12	complex	complex	ADJ
cjfa-15280	30	13	corporate	corporate	ADJ
cjfa-15280	30	14	structures	structure	NOUN
cjfa-15280	30	15	between	between	ADP
cjfa-15280	30	16	a	a	DET
cjfa-15280	30	17	privileged	privileged	ADJ
cjfa-15280	30	18	management	management	NOUN
cjfa-15280	30	19	and	and	CCONJ
cjfa-15280	30	20	a	a	DET
cjfa-15280	30	21	more	more	ADV
cjfa-15280	30	22	remote	remote	ADJ
cjfa-15280	30	23	body	body	NOUN
cjfa-15280	30	24	of	of	ADP
cjfa-15280	30	25	stakeholders	stakeholder	NOUN
cjfa-15280	30	26	.	.	PUNCT
cjfa-15280	31	1	managers	manager	NOUN
cjfa-15280	31	2	may	may	AUX
cjfa-15280	31	3	choose	choose	VERB
cjfa-15280	31	4	to	to	PART
cjfa-15280	31	5	exploit	exploit	VERB
cjfa-15280	31	6	their	their	PRON
cjfa-15280	31	7	privileged	privileged	ADJ
cjfa-15280	31	8	position	position	NOUN
cjfa-15280	31	9	for	for	ADP
cjfa-15280	31	10	private	private	ADJ
cjfa-15280	31	11	gain	gain	NOUN
cjfa-15280	31	12	,	,	PUNCT
cjfa-15280	31	13	by	by	ADP
cjfa-15280	31	14	managing	manage	VERB
cjfa-15280	31	15	financial	financial	ADJ
cjfa-15280	31	16	reporting	reporting	NOUN
cjfa-15280	31	17	disclosures	disclosure	NOUN
cjfa-15280	31	18	in	in	ADP
cjfa-15280	31	19	their	their	PRON
cjfa-15280	31	20	own	own	ADJ
cjfa-15280	31	21	favour	favour	NOUN
cjfa-15280	31	22	.	.	PUNCT
cjfa-15280	32	1	the	the	DET
cjfa-15280	32	2	informational	informational	ADJ
cjfa-15280	32	3	perspective	perspective	NOUN
cjfa-15280	32	4	assumes	assume	VERB
cjfa-15280	32	5	that	that	SCONJ
cjfa-15280	32	6	accounting	accounting	NOUN
cjfa-15280	32	7	disclosures	disclosure	NOUN
cjfa-15280	32	8	have	have	VERB
cjfa-15280	32	9	an	an	DET
cjfa-15280	32	10	information	information	NOUN
cjfa-15280	32	11	content	content	NOUN
cjfa-15280	32	12	that	that	PRON
cjfa-15280	32	13	possesses	possess	VERB
cjfa-15280	32	14	value	value	NOUN
cjfa-15280	32	15	to	to	ADP
cjfa-15280	32	16	stakeholders	stakeholder	NOUN
cjfa-15280	32	17	in	in	ADP
cjfa-15280	32	18	providing	provide	VERB
cjfa-15280	32	19	useful	useful	ADJ
cjfa-15280	32	20	signals	signal	NOUN
cjfa-15280	32	21	.	.	PUNCT
cjfa-15280	33	1	creative	creative	ADJ
cjfa-15280	33	2	accounting	accounting	NOUN
cjfa-15280	33	3	practicies	practicie	NOUN
cjfa-15280	33	4	in	in	ADP
cjfa-15280	33	5	slovakia	slovakia	PROPN
cjfa-15280	33	6	…	…	PUNCT
cjfa-15280	33	7	73	73	NUM
cjfa-15280	33	8	it	it	PRON
cjfa-15280	33	9	may	may	AUX
cjfa-15280	33	10	be	be	AUX
cjfa-15280	33	11	difficult	difficult	ADJ
cjfa-15280	33	12	or	or	CCONJ
cjfa-15280	33	13	impossible	impossible	ADJ
cjfa-15280	33	14	for	for	SCONJ
cjfa-15280	33	15	individual	individual	ADJ
cjfa-15280	33	16	stakeholders	stakeholder	NOUN
cjfa-15280	33	17	to	to	PART
cjfa-15280	33	18	discern	discern	VERB
cjfa-15280	33	19	the	the	DET
cjfa-15280	33	20	fact	fact	NOUN
cjfa-15280	33	21	and	and	CCONJ
cjfa-15280	33	22	the	the	DET
cjfa-15280	33	23	effect	effect	NOUN
cjfa-15280	33	24	of	of	ADP
cjfa-15280	33	25	accounting	accounting	NOUN
cjfa-15280	33	26	manipulation	manipulation	NOUN
cjfa-15280	33	27	,	,	PUNCT
cjfa-15280	33	28	because	because	SCONJ
cjfa-15280	33	29	of	of	ADP
cjfa-15280	33	30	an	an	DET
cjfa-15280	33	31	insufficient	insufficient	ADJ
cjfa-15280	33	32	personal	personal	ADJ
cjfa-15280	33	33	skill	skill	NOUN
cjfa-15280	33	34	set	set	NOUN
cjfa-15280	33	35	,	,	PUNCT
cjfa-15280	33	36	indifference	indifference	NOUN
cjfa-15280	33	37	or	or	CCONJ
cjfa-15280	33	38	an	an	DET
cjfa-15280	33	39	unwillingness	unwillingness	NOUN
cjfa-15280	33	40	to	to	PART
cjfa-15280	33	41	engage	engage	VERB
cjfa-15280	33	42	in	in	ADP
cjfa-15280	33	43	detailed	detailed	ADJ
cjfa-15280	33	44	analysis	analysis	NOUN
cjfa-15280	33	45	.	.	PUNCT
cjfa-15280	34	1	from	from	ADP
cjfa-15280	34	2	a	a	DET
cjfa-15280	34	3	market	market	NOUN
cjfa-15280	34	4	efficiency	efficiency	NOUN
cjfa-15280	34	5	perspective	perspective	NOUN
cjfa-15280	34	6	such	such	ADJ
cjfa-15280	34	7	failures	failure	NOUN
cjfa-15280	34	8	in	in	ADP
cjfa-15280	34	9	understanding	understanding	NOUN
cjfa-15280	34	10	may	may	AUX
cjfa-15280	34	11	not	not	PART
cjfa-15280	34	12	matter	matter	VERB
cjfa-15280	34	13	.	.	PUNCT
cjfa-15280	35	1	breton	breton	PROPN
cjfa-15280	35	2	and	and	CCONJ
cjfa-15280	35	3	taffler	taffler	PROPN
cjfa-15280	35	4	(	(	PUNCT
cjfa-15280	35	5	2001	2001	NUM
cjfa-15280	35	6	)	)	PUNCT
cjfa-15280	35	7	point	point	VERB
cjfa-15280	35	8	out	out	ADP
cjfa-15280	35	9	in	in	ADP
cjfa-15280	35	10	the	the	DET
cjfa-15280	35	11	conclusion	conclusion	NOUN
cjfa-15280	35	12	to	to	ADP
cjfa-15280	35	13	their	their	PRON
cjfa-15280	35	14	study	study	NOUN
cjfa-15280	35	15	establishing	establish	VERB
cjfa-15280	35	16	that	that	SCONJ
cjfa-15280	35	17	analysts	analyst	NOUN
cjfa-15280	35	18	’	’	PART
cjfa-15280	35	19	perception	perception	NOUN
cjfa-15280	35	20	of	of	ADP
cjfa-15280	35	21	creative	creative	ADJ
cjfa-15280	35	22	accounting	accounting	NOUN
cjfa-15280	35	23	devices	device	NOUN
cjfa-15280	35	24	is	be	AUX
cjfa-15280	35	25	somewhat	somewhat	ADV
cjfa-15280	35	26	deficient	deficient	ADJ
cjfa-15280	35	27	,	,	PUNCT
cjfa-15280	35	28	only	only	ADV
cjfa-15280	35	29	a	a	DET
cjfa-15280	35	30	small	small	ADJ
cjfa-15280	35	31	number	number	NOUN
cjfa-15280	35	32	of	of	ADP
cjfa-15280	35	33	effective	effective	ADJ
cjfa-15280	35	34	accounting	accounting	NOUN
cjfa-15280	35	35	experts	expert	NOUN
cjfa-15280	35	36	may	may	AUX
cjfa-15280	35	37	be	be	AUX
cjfa-15280	35	38	required	require	VERB
cjfa-15280	35	39	‘	'	PUNCT
cjfa-15280	35	40	for	for	ADP
cjfa-15280	35	41	the	the	DET
cjfa-15280	35	42	market	market	NOUN
cjfa-15280	35	43	as	as	ADP
cjfa-15280	35	44	a	a	DET
cjfa-15280	35	45	whole	whole	NOUN
cjfa-15280	35	46	appropriately	appropriately	ADV
cjfa-15280	35	47	to	to	PART
cjfa-15280	35	48	process	process	VERB
cjfa-15280	35	49	window	window	NOUN
cjfa-15280	35	50	dressed	dress	VERB
cjfa-15280	35	51	numbers	number	NOUN
cjfa-15280	35	52	’	'	PUNCT
cjfa-15280	35	53	.	.	PUNCT
cjfa-15280	36	1	on	on	ADP
cjfa-15280	36	2	the	the	DET
cjfa-15280	36	3	other	other	ADJ
cjfa-15280	36	4	hand	hand	NOUN
cjfa-15280	36	5	,	,	PUNCT
cjfa-15280	36	6	healy	healy	PROPN
cjfa-15280	36	7	and	and	CCONJ
cjfa-15280	36	8	wahlen	wahlen	PROPN
cjfa-15280	36	9	(	(	PUNCT
cjfa-15280	36	10	1999	1999	NUM
cjfa-15280	36	11	)	)	PUNCT
cjfa-15280	36	12	cite	cite	VERB
cjfa-15280	36	13	studies	study	NOUN
cjfa-15280	36	14	that	that	PRON
cjfa-15280	36	15	find	find	VERB
cjfa-15280	36	16	that	that	SCONJ
cjfa-15280	36	17	creative	creative	ADJ
cjfa-15280	36	18	accounting	accounting	NOUN
cjfa-15280	36	19	prior	prior	ADV
cjfa-15280	36	20	to	to	ADP
cjfa-15280	36	21	equity	equity	NOUN
cjfa-15280	36	22	issues	issue	NOUN
cjfa-15280	36	23	does	do	AUX
cjfa-15280	36	24	affect	affect	VERB
cjfa-15280	36	25	share	share	NOUN
cjfa-15280	36	26	prices	price	NOUN
cjfa-15280	36	27	,	,	PUNCT
cjfa-15280	36	28	suggesting	suggest	VERB
cjfa-15280	36	29	that	that	SCONJ
cjfa-15280	36	30	investors	investor	NOUN
cjfa-15280	36	31	do	do	AUX
cjfa-15280	36	32	not	not	PART
cjfa-15280	36	33	necessarily	necessarily	ADV
cjfa-15280	36	34	see	see	VERB
cjfa-15280	36	35	through	through	ADP
cjfa-15280	36	36	creative	creative	ADJ
cjfa-15280	36	37	accounting	accounting	NOUN
cjfa-15280	36	38	.	.	PUNCT
cjfa-15280	37	1	creative	creative	ADJ
cjfa-15280	37	2	accounting	accounting	NOUN
cjfa-15280	37	3	is	be	AUX
cjfa-15280	37	4	referred	refer	VERB
cjfa-15280	37	5	to	to	ADP
cjfa-15280	37	6	also	also	ADV
cjfa-15280	37	7	as	as	ADP
cjfa-15280	37	8	income	income	NOUN
cjfa-15280	37	9	smoothing	smoothing	NOUN
cjfa-15280	37	10	,	,	PUNCT
cjfa-15280	37	11	earnings	earning	NOUN
cjfa-15280	37	12	management	management	NOUN
cjfa-15280	37	13	,	,	PUNCT
cjfa-15280	37	14	earnings	earning	NOUN
cjfa-15280	37	15	smoothing	smoothing	NOUN
cjfa-15280	37	16	,	,	PUNCT
cjfa-15280	37	17	financial	financial	ADJ
cjfa-15280	37	18	engineering	engineering	NOUN
cjfa-15280	37	19	and	and	CCONJ
cjfa-15280	37	20	cosmetic	cosmetic	ADJ
cjfa-15280	37	21	accounting	accounting	NOUN
cjfa-15280	37	22	.	.	PUNCT
cjfa-15280	38	1	the	the	DET
cjfa-15280	38	2	preferred	preferred	ADJ
cjfa-15280	38	3	term	term	NOUN
cjfa-15280	38	4	in	in	ADP
cjfa-15280	38	5	the	the	DET
cjfa-15280	38	6	usa	usa	PROPN
cjfa-15280	38	7	,	,	PUNCT
cjfa-15280	38	8	and	and	CCONJ
cjfa-15280	38	9	consequently	consequently	ADV
cjfa-15280	38	10	in	in	ADP
cjfa-15280	38	11	most	most	ADJ
cjfa-15280	38	12	of	of	ADP
cjfa-15280	38	13	the	the	DET
cjfa-15280	38	14	literature	literature	NOUN
cjfa-15280	38	15	on	on	ADP
cjfa-15280	38	16	the	the	DET
cjfa-15280	38	17	subject	subject	NOUN
cjfa-15280	38	18	is	be	AUX
cjfa-15280	38	19	‘	'	PUNCT
cjfa-15280	38	20	earnings	earning	NOUN
cjfa-15280	38	21	management	management	NOUN
cjfa-15280	38	22	’	'	PUNCT
cjfa-15280	38	23	,	,	PUNCT
cjfa-15280	38	24	but	but	CCONJ
cjfa-15280	38	25	in	in	ADP
cjfa-15280	38	26	europe	europe	PROPN
cjfa-15280	38	27	the	the	DET
cjfa-15280	38	28	preferred	preferred	ADJ
cjfa-15280	38	29	term	term	NOUN
cjfa-15280	38	30	is	be	AUX
cjfa-15280	38	31	‘	'	PUNCT
cjfa-15280	38	32	creative	creative	ADJ
cjfa-15280	38	33	accounting	accounting	NOUN
cjfa-15280	38	34	’	'	PUNCT
cjfa-15280	38	35	or	or	CCONJ
cjfa-15280	38	36	‘	'	PUNCT
cjfa-15280	38	37	fraud	fraud	NOUN
cjfa-15280	38	38	accounting	accounting	NOUN
cjfa-15280	38	39	’	'	PUNCT
cjfa-15280	38	40	and	and	CCONJ
cjfa-15280	38	41	so	so	ADV
cjfa-15280	38	42	this	this	PRON
cjfa-15280	38	43	is	be	AUX
cjfa-15280	38	44	the	the	DET
cjfa-15280	38	45	term	term	NOUN
cjfa-15280	38	46	that	that	PRON
cjfa-15280	38	47	will	will	AUX
cjfa-15280	38	48	be	be	AUX
cjfa-15280	38	49	used	use	VERB
cjfa-15280	38	50	in	in	ADP
cjfa-15280	38	51	this	this	DET
cjfa-15280	38	52	paper	paper	NOUN
cjfa-15280	38	53	.	.	PUNCT
cjfa-15280	39	1	it	it	PRON
cjfa-15280	39	2	should	should	AUX
cjfa-15280	39	3	be	be	AUX
cjfa-15280	39	4	recognized	recognize	VERB
cjfa-15280	39	5	that	that	SCONJ
cjfa-15280	39	6	some	some	DET
cjfa-15280	39	7	accounting	accounting	NOUN
cjfa-15280	39	8	manipulation	manipulation	NOUN
cjfa-15280	39	9	involves	involve	VERB
cjfa-15280	39	10	primarily	primarily	ADV
cjfa-15280	39	11	balance	balance	NOUN
cjfa-15280	39	12	sheet	sheet	NOUN
cjfa-15280	39	13	rather	rather	ADV
cjfa-15280	39	14	than	than	ADP
cjfa-15280	39	15	earnings	earning	NOUN
cjfa-15280	39	16	management	management	NOUN
cjfa-15280	39	17	.	.	PUNCT
cjfa-15280	40	1	various	various	ADJ
cjfa-15280	40	2	research	research	NOUN
cjfa-15280	40	3	studies	study	NOUN
cjfa-15280	40	4	have	have	AUX
cjfa-15280	40	5	examined	examine	VERB
cjfa-15280	40	6	the	the	DET
cjfa-15280	40	7	issue	issue	NOUN
cjfa-15280	40	8	of	of	ADP
cjfa-15280	40	9	management	management	NOUN
cjfa-15280	40	10	motivation	motivation	NOUN
cjfa-15280	40	11	towards	towards	ADP
cjfa-15280	40	12	creative	creative	ADJ
cjfa-15280	40	13	accounting	accounting	NOUN
cjfa-15280	40	14	behaviour	behaviour	NOUN
cjfa-15280	40	15	.	.	PUNCT
cjfa-15280	41	1	half	half	DET
cjfa-15280	41	2	a	a	DET
cjfa-15280	41	3	century	century	NOUN
cjfa-15280	41	4	ago	ago	ADV
cjfa-15280	41	5	,	,	PUNCT
cjfa-15280	41	6	hepworth	hepworth	PROPN
cjfa-15280	41	7	(	(	PUNCT
cjfa-15280	41	8	1953	1953	NUM
cjfa-15280	41	9	)	)	PUNCT
cjfa-15280	41	10	identified	identify	VERB
cjfa-15280	41	11	several	several	ADJ
cjfa-15280	41	12	motivations	motivation	NOUN
cjfa-15280	41	13	including	include	VERB
cjfa-15280	41	14	the	the	DET
cjfa-15280	41	15	existence	existence	NOUN
cjfa-15280	41	16	of	of	ADP
cjfa-15280	41	17	tax	tax	NOUN
cjfa-15280	41	18	levies	levy	NOUN
cjfa-15280	41	19	based	base	VERB
cjfa-15280	41	20	on	on	ADP
cjfa-15280	41	21	income	income	NOUN
cjfa-15280	41	22	,	,	PUNCT
cjfa-15280	41	23	confidence	confidence	NOUN
cjfa-15280	41	24	by	by	ADP
cjfa-15280	41	25	shareholders	shareholder	NOUN
cjfa-15280	41	26	and	and	CCONJ
cjfa-15280	41	27	workers	worker	NOUN
cjfa-15280	41	28	in	in	ADP
cjfa-15280	41	29	management	management	NOUN
cjfa-15280	41	30	that	that	PRON
cjfa-15280	41	31	is	be	AUX
cjfa-15280	41	32	able	able	ADJ
cjfa-15280	41	33	to	to	PART
cjfa-15280	41	34	report	report	VERB
cjfa-15280	41	35	stable	stable	ADJ
cjfa-15280	41	36	earnings	earning	NOUN
cjfa-15280	41	37	and	and	CCONJ
cjfa-15280	41	38	psychological	psychological	ADJ
cjfa-15280	41	39	expectations	expectation	NOUN
cjfa-15280	41	40	relating	relate	VERB
cjfa-15280	41	41	to	to	ADP
cjfa-15280	41	42	increases	increase	NOUN
cjfa-15280	41	43	or	or	CCONJ
cjfa-15280	41	44	decreases	decrease	NOUN
cjfa-15280	41	45	in	in	ADP
cjfa-15280	41	46	anticipated	anticipated	ADJ
cjfa-15280	41	47	income	income	NOUN
cjfa-15280	41	48	.	.	PUNCT
cjfa-15280	42	1	tax	tax	NOUN
cjfa-15280	42	2	is	be	AUX
cjfa-15280	42	3	mentioned	mention	VERB
cjfa-15280	42	4	as	as	ADP
cjfa-15280	42	5	a	a	DET
cjfa-15280	42	6	significant	significant	ADJ
cjfa-15280	42	7	motivator	motivator	NOUN
cjfa-15280	42	8	also	also	ADV
cjfa-15280	42	9	by	by	ADP
cjfa-15280	42	10	niskanen	niskanen	PROPN
cjfa-15280	42	11	and	and	CCONJ
cjfa-15280	42	12	keloharju	keloharju	NOUN
cjfa-15280	42	13	(	(	PUNCT
cjfa-15280	42	14	2000	2000	NUM
cjfa-15280	42	15	)	)	PUNCT
cjfa-15280	42	16	in	in	ADP
cjfa-15280	42	17	a	a	DET
cjfa-15280	42	18	finnish	finnish	ADJ
cjfa-15280	42	19	context	context	NOUN
cjfa-15280	42	20	and	and	CCONJ
cjfa-15280	42	21	in	in	ADP
cjfa-15280	42	22	japan	japan	PROPN
cjfa-15280	42	23	by	by	ADP
cjfa-15280	42	24	herrmann	herrmann	PROPN
cjfa-15280	42	25	and	and	CCONJ
cjfa-15280	42	26	inoue	inoue	PROPN
cjfa-15280	42	27	(	(	PUNCT
cjfa-15280	42	28	1996	1996	NUM
cjfa-15280	42	29	)	)	PUNCT
cjfa-15280	42	30	.	.	PUNCT
cjfa-15280	43	1	in	in	ADP
cjfa-15280	43	2	countries	country	NOUN
cjfa-15280	43	3	with	with	ADP
cjfa-15280	43	4	highly	highly	ADV
cjfa-15280	43	5	conservative	conservative	ADJ
cjfa-15280	43	6	accounting	accounting	NOUN
cjfa-15280	43	7	systems	system	NOUN
cjfa-15280	43	8	the	the	DET
cjfa-15280	43	9	'	'	PUNCT
cjfa-15280	43	10	income	income	NOUN
cjfa-15280	43	11	smoothing	smoothing	NOUN
cjfa-15280	43	12	'	'	PUNCT
cjfa-15280	43	13	effect	effect	NOUN
cjfa-15280	43	14	can	can	AUX
cjfa-15280	43	15	be	be	AUX
cjfa-15280	43	16	particularly	particularly	ADV
cjfa-15280	43	17	pronounced	pronounce	VERB
cjfa-15280	43	18	because	because	SCONJ
cjfa-15280	43	19	of	of	ADP
cjfa-15280	43	20	the	the	DET
cjfa-15280	43	21	high	high	ADJ
cjfa-15280	43	22	level	level	NOUN
cjfa-15280	43	23	of	of	ADP
cjfa-15280	43	24	provisions	provision	NOUN
cjfa-15280	43	25	that	that	PRON
cjfa-15280	43	26	accumulate	accumulate	VERB
cjfa-15280	43	27	.	.	PUNCT
cjfa-15280	44	1	another	another	DET
cjfa-15280	44	2	bias	bias	NOUN
cjfa-15280	44	3	that	that	PRON
cjfa-15280	44	4	sometimes	sometimes	ADV
cjfa-15280	44	5	arises	arise	VERB
cjfa-15280	44	6	is	be	AUX
cjfa-15280	44	7	called	call	VERB
cjfa-15280	44	8	'	'	PUNCT
cjfa-15280	44	9	big	big	ADJ
cjfa-15280	44	10	bath	bath	NOUN
cjfa-15280	44	11	'	'	PUNCT
cjfa-15280	44	12	accounting	accounting	NOUN
cjfa-15280	44	13	,	,	PUNCT
cjfa-15280	44	14	where	where	SCONJ
cjfa-15280	44	15	a	a	DET
cjfa-15280	44	16	company	company	NOUN
cjfa-15280	44	17	making	make	VERB
cjfa-15280	44	18	a	a	DET
cjfa-15280	44	19	bad	bad	ADJ
cjfa-15280	44	20	loss	loss	NOUN
cjfa-15280	44	21	seeks	seek	VERB
cjfa-15280	44	22	to	to	PART
cjfa-15280	44	23	maximise	maximise	VERB
cjfa-15280	44	24	the	the	DET
cjfa-15280	44	25	reported	report	VERB
cjfa-15280	44	26	loss	loss	NOUN
cjfa-15280	44	27	in	in	ADP
cjfa-15280	44	28	that	that	DET
cjfa-15280	44	29	year	year	NOUN
cjfa-15280	44	30	so	so	SCONJ
cjfa-15280	44	31	that	that	SCONJ
cjfa-15280	44	32	future	future	ADJ
cjfa-15280	44	33	years	year	NOUN
cjfa-15280	44	34	will	will	AUX
cjfa-15280	44	35	appear	appear	VERB
cjfa-15280	44	36	better	well	ADJ
cjfa-15280	44	37	.	.	PUNCT
cjfa-15280	45	1	beidleman	beidleman	PROPN
cjfa-15280	45	2	(	(	PUNCT
cjfa-15280	45	3	1973	1973	NUM
cjfa-15280	45	4	)	)	PUNCT
cjfa-15280	45	5	observes	observe	VERB
cjfa-15280	45	6	the	the	DET
cjfa-15280	45	7	positive	positive	ADJ
cjfa-15280	45	8	effects	effect	NOUN
cjfa-15280	45	9	of	of	ADP
cjfa-15280	45	10	income	income	NOUN
cjfa-15280	45	11	smoothing	smooth	VERB
cjfa-15280	45	12	on	on	ADP
cjfa-15280	45	13	expectations	expectation	NOUN
cjfa-15280	45	14	,	,	PUNCT
cjfa-15280	45	15	securities	security	NOUN
cjfa-15280	45	16	valuation	valuation	NOUN
cjfa-15280	45	17	and	and	CCONJ
cjfa-15280	45	18	some	some	DET
cjfa-15280	45	19	element	element	NOUN
cjfa-15280	45	20	of	of	ADP
cjfa-15280	45	21	risk	risk	NOUN
cjfa-15280	45	22	reduction	reduction	NOUN
cjfa-15280	45	23	for	for	ADP
cjfa-15280	45	24	analysts	analyst	NOUN
cjfa-15280	45	25	.	.	PUNCT
cjfa-15280	46	1	other	other	ADJ
cjfa-15280	46	2	motivations	motivation	NOUN
cjfa-15280	46	3	for	for	ADP
cjfa-15280	46	4	creative	creative	ADJ
cjfa-15280	46	5	accounting	accounting	NOUN
cjfa-15280	46	6	discussed	discuss	VERB
cjfa-15280	46	7	by	by	ADP
cjfa-15280	46	8	healy	healy	PROPN
cjfa-15280	46	9	and	and	CCONJ
cjfa-15280	46	10	wahlen	wahlen	PROPN
cjfa-15280	46	11	(	(	PUNCT
cjfa-15280	46	12	1999	1999	NUM
cjfa-15280	46	13	)	)	PUNCT
cjfa-15280	46	14	include	include	VERB
cjfa-15280	46	15	those	those	PRON
cjfa-15280	46	16	provided	provide	VERB
cjfa-15280	46	17	when	when	SCONJ
cjfa-15280	46	18	significant	significant	ADJ
cjfa-15280	46	19	capital	capital	NOUN
cjfa-15280	46	20	market	market	NOUN
cjfa-15280	46	21	transactions	transaction	NOUN
cjfa-15280	46	22	miroslav	miroslav	ADJ
cjfa-15280	46	23	škoda	škoda	PROPN
cjfa-15280	46	24	,	,	PUNCT
cjfa-15280	46	25	tomáš	tomáš	ADP
cjfa-15280	46	26	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	46	27	,	,	PUNCT
cjfa-15280	46	28	gabriela	gabriela	PROPN
cjfa-15280	46	29	gabrhelová74	gabrhelová74	PROPN
cjfa-15280	46	30	are	be	AUX
cjfa-15280	46	31	anticipated	anticipate	VERB
cjfa-15280	46	32	,	,	PUNCT
cjfa-15280	46	33	and	and	CCONJ
cjfa-15280	46	34	when	when	SCONJ
cjfa-15280	46	35	there	there	PRON
cjfa-15280	46	36	is	be	VERB
cjfa-15280	46	37	a	a	DET
cjfa-15280	46	38	gap	gap	NOUN
cjfa-15280	46	39	between	between	ADP
cjfa-15280	46	40	the	the	DET
cjfa-15280	46	41	actual	actual	ADJ
cjfa-15280	46	42	performance	performance	NOUN
cjfa-15280	46	43	of	of	ADP
cjfa-15280	46	44	the	the	DET
cjfa-15280	46	45	firm	firm	NOUN
cjfa-15280	46	46	and	and	CCONJ
cjfa-15280	46	47	analysts	analyst	NOUN
cjfa-15280	46	48	’	’	PART
cjfa-15280	46	49	expectations	expectation	NOUN
cjfa-15280	46	50	.	.	PUNCT
cjfa-15280	47	1	a	a	DET
cjfa-15280	47	2	variant	variant	NOUN
cjfa-15280	47	3	on	on	ADP
cjfa-15280	47	4	income	income	NOUN
cjfa-15280	47	5	smoothing	smoothing	NOUN
cjfa-15280	47	6	is	be	AUX
cjfa-15280	47	7	to	to	PART
cjfa-15280	47	8	manipulate	manipulate	VERB
cjfa-15280	47	9	profit	profit	NOUN
cjfa-15280	47	10	to	to	PART
cjfa-15280	47	11	tie	tie	VERB
cjfa-15280	47	12	in	in	ADP
cjfa-15280	47	13	to	to	ADP
cjfa-15280	47	14	forecasts	forecast	NOUN
cjfa-15280	47	15	.	.	PUNCT
cjfa-15280	48	1	fox	fox	PROPN
cjfa-15280	48	2	(	(	PUNCT
cjfa-15280	48	3	1997	1997	NUM
cjfa-15280	48	4	)	)	PUNCT
cjfa-15280	48	5	reports	report	NOUN
cjfa-15280	48	6	on	on	ADP
cjfa-15280	48	7	how	how	SCONJ
cjfa-15280	48	8	accounting	accounting	NOUN
cjfa-15280	48	9	policies	policy	NOUN
cjfa-15280	48	10	in	in	ADP
cjfa-15280	48	11	some	some	DET
cjfa-15280	48	12	companies	company	NOUN
cjfa-15280	48	13	are	be	AUX
cjfa-15280	48	14	designed	design	VERB
cjfa-15280	48	15	,	,	PUNCT
cjfa-15280	48	16	within	within	ADP
cjfa-15280	48	17	the	the	DET
cjfa-15280	48	18	normal	normal	ADJ
cjfa-15280	48	19	accounting	accounting	NOUN
cjfa-15280	48	20	rules	rule	NOUN
cjfa-15280	48	21	,	,	PUNCT
cjfa-15280	48	22	to	to	PART
cjfa-15280	48	23	match	match	VERB
cjfa-15280	48	24	reported	report	VERB
cjfa-15280	48	25	earnings	earning	NOUN
cjfa-15280	48	26	to	to	PART
cjfa-15280	48	27	profit	profit	NOUN
cjfa-15280	48	28	forecasts	forecast	NOUN
cjfa-15280	48	29	.	.	PUNCT
cjfa-15280	49	1	when	when	SCONJ
cjfa-15280	49	2	these	these	DET
cjfa-15280	49	3	companies	company	NOUN
cjfa-15280	49	4	sell	sell	VERB
cjfa-15280	49	5	products	product	NOUN
cjfa-15280	49	6	,	,	PUNCT
cjfa-15280	49	7	large	large	ADJ
cjfa-15280	49	8	part	part	NOUN
cjfa-15280	49	9	of	of	ADP
cjfa-15280	49	10	the	the	DET
cjfa-15280	49	11	profit	profit	NOUN
cjfa-15280	49	12	is	be	AUX
cjfa-15280	49	13	deferred	defer	VERB
cjfa-15280	49	14	to	to	ADP
cjfa-15280	49	15	future	future	ADJ
cjfa-15280	49	16	years	year	NOUN
cjfa-15280	49	17	to	to	PART
cjfa-15280	49	18	cover	cover	VERB
cjfa-15280	49	19	potential	potential	ADJ
cjfa-15280	49	20	upgrade	upgrade	NOUN
cjfa-15280	49	21	and	and	CCONJ
cjfa-15280	49	22	customer	customer	NOUN
cjfa-15280	49	23	support	support	NOUN
cjfa-15280	49	24	costs	cost	NOUN
cjfa-15280	49	25	.	.	PUNCT
cjfa-15280	50	1	this	this	PRON
cjfa-15280	50	2	perfectly	perfectly	ADV
cjfa-15280	50	3	respectable	respectable	ADJ
cjfa-15280	50	4	,	,	PUNCT
cjfa-15280	50	5	and	and	CCONJ
cjfa-15280	50	6	highly	highly	ADV
cjfa-15280	50	7	conservative	conservative	ADJ
cjfa-15280	50	8	,	,	PUNCT
cjfa-15280	50	9	accounting	accounting	NOUN
cjfa-15280	50	10	policy	policy	NOUN
cjfa-15280	50	11	means	mean	VERB
cjfa-15280	50	12	that	that	SCONJ
cjfa-15280	50	13	future	future	ADJ
cjfa-15280	50	14	earnings	earning	NOUN
cjfa-15280	50	15	are	be	AUX
cjfa-15280	50	16	easy	easy	ADJ
cjfa-15280	50	17	to	to	PART
cjfa-15280	50	18	predict	predict	VERB
cjfa-15280	50	19	.	.	PUNCT
cjfa-15280	51	1	healy	healy	PROPN
cjfa-15280	51	2	(	(	PUNCT
cjfa-15280	51	3	1985	1985	NUM
cjfa-15280	51	4	)	)	PUNCT
cjfa-15280	51	5	examines	examine	VERB
cjfa-15280	51	6	managers	manager	NOUN
cjfa-15280	51	7	’	’	PART
cjfa-15280	51	8	earnings	earning	NOUN
cjfa-15280	51	9	manipulations	manipulation	NOUN
cjfa-15280	51	10	motives	motive	VERB
cjfa-15280	51	11	where	where	SCONJ
cjfa-15280	51	12	executive	executive	ADJ
cjfa-15280	51	13	compensation	compensation	NOUN
cjfa-15280	51	14	is	be	AUX
cjfa-15280	51	15	linked	link	VERB
cjfa-15280	51	16	to	to	ADP
cjfa-15280	51	17	income	income	NOUN
cjfa-15280	51	18	measurement	measurement	PROPN
cjfa-15280	51	19	.	.	PUNCT
cjfa-15280	52	1	trueman	trueman	NOUN
cjfa-15280	52	2	and	and	CCONJ
cjfa-15280	52	3	titman	titman	NOUN
cjfa-15280	52	4	(	(	PUNCT
cjfa-15280	52	5	1988	1988	NUM
cjfa-15280	52	6	)	)	PUNCT
cjfa-15280	52	7	discuss	discuss	VERB
cjfa-15280	52	8	managers	manager	NOUN
cjfa-15280	52	9	’	’	PART
cjfa-15280	52	10	motivations	motivation	NOUN
cjfa-15280	52	11	to	to	PART
cjfa-15280	52	12	reduce	reduce	VERB
cjfa-15280	52	13	the	the	DET
cjfa-15280	52	14	perception	perception	NOUN
cjfa-15280	52	15	of	of	ADP
cjfa-15280	52	16	variability	variability	NOUN
cjfa-15280	52	17	in	in	ADP
cjfa-15280	52	18	underlying	underlie	VERB
cjfa-15280	52	19	economic	economic	ADJ
cjfa-15280	52	20	earnings	earning	NOUN
cjfa-15280	52	21	of	of	ADP
cjfa-15280	52	22	the	the	DET
cjfa-15280	52	23	firm	firm	NOUN
cjfa-15280	52	24	.	.	PUNCT
cjfa-15280	53	1	kamin	kamin	PROPN
cjfa-15280	53	2	and	and	CCONJ
cjfa-15280	53	3	ronen	ronen	PROPN
cjfa-15280	53	4	(	(	PUNCT
cjfa-15280	53	5	1978	1978	NUM
cjfa-15280	53	6	)	)	PUNCT
cjfa-15280	53	7	observe	observe	VERB
cjfa-15280	53	8	a	a	DET
cjfa-15280	53	9	difference	difference	NOUN
cjfa-15280	53	10	in	in	ADP
cjfa-15280	53	11	motivation	motivation	NOUN
cjfa-15280	53	12	between	between	ADP
cjfa-15280	53	13	managers	manager	NOUN
cjfa-15280	53	14	in	in	ADP
cjfa-15280	53	15	owner	owner	NOUN
cjfa-15280	53	16	–	–	PUNCT
cjfa-15280	53	17	controlled	control	VERB
cjfa-15280	53	18	and	and	CCONJ
cjfa-15280	53	19	management	management	NOUN
cjfa-15280	53	20	–	–	PUNCT
cjfa-15280	53	21	controlled	control	VERB
cjfa-15280	53	22	firms	firm	NOUN
cjfa-15280	53	23	.	.	PUNCT
cjfa-15280	54	1	owners	owner	NOUN
cjfa-15280	54	2	who	who	PRON
cjfa-15280	54	3	wish	wish	VERB
cjfa-15280	54	4	to	to	PART
cjfa-15280	54	5	retain	retain	VERB
cjfa-15280	54	6	control	control	NOUN
cjfa-15280	54	7	of	of	ADP
cjfa-15280	54	8	a	a	DET
cjfa-15280	54	9	sizeable	sizeable	ADJ
cjfa-15280	54	10	stake	stake	NOUN
cjfa-15280	54	11	and	and	CCONJ
cjfa-15280	54	12	who	who	PRON
cjfa-15280	54	13	are	be	AUX
cjfa-15280	54	14	therefore	therefore	ADV
cjfa-15280	54	15	not	not	PART
cjfa-15280	54	16	interested	interested	ADJ
cjfa-15280	54	17	in	in	ADP
cjfa-15280	54	18	immediate	immediate	ADJ
cjfa-15280	54	19	exit	exit	NOUN
cjfa-15280	54	20	strategies	strategy	NOUN
cjfa-15280	54	21	are	be	AUX
cjfa-15280	54	22	less	less	ADV
cjfa-15280	54	23	likely	likely	ADJ
cjfa-15280	54	24	to	to	PART
cjfa-15280	54	25	be	be	AUX
cjfa-15280	54	26	motivated	motivate	VERB
cjfa-15280	54	27	to	to	PART
cjfa-15280	54	28	manage	manage	VERB
cjfa-15280	54	29	earnings	earning	NOUN
cjfa-15280	54	30	.	.	PUNCT
cjfa-15280	55	1	fraud	fraud	NOUN
cjfa-15280	55	2	accounting	accounting	PROPN
cjfa-15280	55	3	may	may	AUX
cjfa-15280	55	4	help	help	VERB
cjfa-15280	55	5	maintain	maintain	VERB
cjfa-15280	55	6	or	or	CCONJ
cjfa-15280	55	7	boost	boost	VERB
cjfa-15280	55	8	the	the	DET
cjfa-15280	55	9	share	share	NOUN
cjfa-15280	55	10	price	price	NOUN
cjfa-15280	55	11	both	both	CCONJ
cjfa-15280	55	12	by	by	ADP
cjfa-15280	55	13	reducing	reduce	VERB
cjfa-15280	55	14	the	the	DET
cjfa-15280	55	15	apparent	apparent	ADJ
cjfa-15280	55	16	levels	level	NOUN
cjfa-15280	55	17	of	of	ADP
cjfa-15280	55	18	borrowing	borrowing	NOUN
cjfa-15280	55	19	,	,	PUNCT
cjfa-15280	55	20	so	so	ADV
cjfa-15280	55	21	making	make	VERB
cjfa-15280	55	22	the	the	DET
cjfa-15280	55	23	company	company	NOUN
cjfa-15280	55	24	appear	appear	VERB
cjfa-15280	55	25	subject	subject	ADJ
cjfa-15280	55	26	to	to	ADP
cjfa-15280	55	27	less	less	ADJ
cjfa-15280	55	28	risk	risk	NOUN
cjfa-15280	55	29	,	,	PUNCT
cjfa-15280	55	30	and	and	CCONJ
cjfa-15280	55	31	by	by	ADP
cjfa-15280	55	32	creating	create	VERB
cjfa-15280	55	33	the	the	DET
cjfa-15280	55	34	appearance	appearance	NOUN
cjfa-15280	55	35	of	of	ADP
cjfa-15280	55	36	a	a	DET
cjfa-15280	55	37	good	good	ADJ
cjfa-15280	55	38	profit	profit	NOUN
cjfa-15280	55	39	trend	trend	NOUN
cjfa-15280	55	40	.	.	PUNCT
cjfa-15280	56	1	this	this	PRON
cjfa-15280	56	2	helps	help	VERB
cjfa-15280	56	3	the	the	DET
cjfa-15280	56	4	company	company	NOUN
cjfa-15280	56	5	to	to	PART
cjfa-15280	56	6	raise	raise	VERB
cjfa-15280	56	7	capital	capital	NOUN
cjfa-15280	56	8	from	from	ADP
cjfa-15280	56	9	new	new	ADJ
cjfa-15280	56	10	share	share	NOUN
cjfa-15280	56	11	issues	issue	NOUN
cjfa-15280	56	12	,	,	PUNCT
cjfa-15280	56	13	offer	offer	VERB
cjfa-15280	56	14	their	their	PRON
cjfa-15280	56	15	own	own	ADJ
cjfa-15280	56	16	shares	share	NOUN
cjfa-15280	56	17	in	in	ADP
cjfa-15280	56	18	takeover	takeover	NOUN
cjfa-15280	56	19	bids	bid	NOUN
cjfa-15280	56	20	,	,	PUNCT
cjfa-15280	56	21	and	and	CCONJ
cjfa-15280	56	22	resist	resist	VERB
cjfa-15280	56	23	takeover	takeover	NOUN
cjfa-15280	56	24	by	by	ADP
cjfa-15280	56	25	other	other	ADJ
cjfa-15280	56	26	companies	company	NOUN
cjfa-15280	56	27	.	.	PUNCT
cjfa-15280	57	1	if	if	SCONJ
cjfa-15280	57	2	the	the	DET
cjfa-15280	57	3	directors	director	NOUN
cjfa-15280	57	4	engage	engage	VERB
cjfa-15280	57	5	in	in	ADP
cjfa-15280	57	6	'	'	PUNCT
cjfa-15280	57	7	insider	insider	NOUN
cjfa-15280	57	8	dealing	dealing	NOUN
cjfa-15280	57	9	'	'	PUNCT
cjfa-15280	57	10	in	in	ADP
cjfa-15280	57	11	their	their	PRON
cjfa-15280	57	12	company	company	NOUN
cjfa-15280	57	13	's	's	PART
cjfa-15280	57	14	shares	share	NOUN
cjfa-15280	57	15	they	they	PRON
cjfa-15280	57	16	can	can	AUX
cjfa-15280	57	17	use	use	VERB
cjfa-15280	57	18	creative	creative	ADJ
cjfa-15280	57	19	accounting	accounting	NOUN
cjfa-15280	57	20	to	to	PART
cjfa-15280	57	21	delay	delay	VERB
cjfa-15280	57	22	the	the	DET
cjfa-15280	57	23	release	release	NOUN
cjfa-15280	57	24	of	of	ADP
cjfa-15280	57	25	information	information	NOUN
cjfa-15280	57	26	for	for	ADP
cjfa-15280	57	27	the	the	DET
cjfa-15280	57	28	market	market	NOUN
cjfa-15280	57	29	,	,	PUNCT
cjfa-15280	57	30	thereby	thereby	ADV
cjfa-15280	57	31	enhancing	enhance	VERB
cjfa-15280	57	32	their	their	PRON
cjfa-15280	57	33	opportunity	opportunity	NOUN
cjfa-15280	57	34	to	to	PART
cjfa-15280	57	35	benefit	benefit	VERB
cjfa-15280	57	36	from	from	ADP
cjfa-15280	57	37	inside	inside	ADP
cjfa-15280	57	38	knowledge	knowledge	NOUN
cjfa-15280	57	39	.	.	PUNCT
cjfa-15280	58	1	it	it	PRON
cjfa-15280	58	2	should	should	AUX
cjfa-15280	58	3	be	be	AUX
cjfa-15280	58	4	noted	note	VERB
cjfa-15280	58	5	that	that	SCONJ
cjfa-15280	58	6	,	,	PUNCT
cjfa-15280	58	7	in	in	ADP
cjfa-15280	58	8	an	an	DET
cjfa-15280	58	9	efficient	efficient	ADJ
cjfa-15280	58	10	market	market	NOUN
cjfa-15280	58	11	,	,	PUNCT
cjfa-15280	58	12	analysts	analyst	NOUN
cjfa-15280	58	13	will	will	AUX
cjfa-15280	58	14	not	not	PART
cjfa-15280	58	15	be	be	AUX
cjfa-15280	58	16	fooled	fool	VERB
cjfa-15280	58	17	by	by	ADP
cjfa-15280	58	18	cosmetic	cosmetic	ADJ
cjfa-15280	58	19	accounting	accounting	NOUN
cjfa-15280	58	20	charges	charge	NOUN
cjfa-15280	58	21	.	.	PUNCT
cjfa-15280	59	1	indeed	indeed	ADV
cjfa-15280	59	2	,	,	PUNCT
cjfa-15280	59	3	the	the	DET
cjfa-15280	59	4	alert	alert	ADJ
cjfa-15280	59	5	analyst	analyst	NOUN
cjfa-15280	59	6	will	will	AUX
cjfa-15280	59	7	see	see	VERB
cjfa-15280	59	8	income	income	NOUN
cjfa-15280	59	9	–	–	PUNCT
cjfa-15280	59	10	boosting	boost	VERB
cjfa-15280	59	11	accounting	accounting	NOUN
cjfa-15280	59	12	changes	change	NOUN
cjfa-15280	59	13	as	as	ADP
cjfa-15280	59	14	a	a	DET
cjfa-15280	59	15	possible	possible	ADJ
cjfa-15280	59	16	indicator	indicator	NOUN
cjfa-15280	59	17	of	of	ADP
cjfa-15280	59	18	weakness	weakness	NOUN
cjfa-15280	59	19	.	.	PUNCT
cjfa-15280	60	1	dharan	dharan	NOUN
cjfa-15280	60	2	and	and	CCONJ
cjfa-15280	60	3	lev	lev	NOUN
cjfa-15280	60	4	(	(	PUNCT
cjfa-15280	60	5	1993	1993	NUM
cjfa-15280	60	6	)	)	PUNCT
cjfa-15280	60	7	report	report	NOUN
cjfa-15280	60	8	on	on	ADP
cjfa-15280	60	9	a	a	DET
cjfa-15280	60	10	study	study	NOUN
cjfa-15280	60	11	showing	show	VERB
cjfa-15280	60	12	poor	poor	ADJ
cjfa-15280	60	13	share	share	NOUN
cjfa-15280	60	14	price	price	NOUN
cjfa-15280	60	15	performance	performance	NOUN
cjfa-15280	60	16	in	in	ADP
cjfa-15280	60	17	the	the	DET
cjfa-15280	60	18	years	year	NOUN
cjfa-15280	60	19	following	follow	VERB
cjfa-15280	60	20	income	income	NOUN
cjfa-15280	60	21	increasing	increase	VERB
cjfa-15280	60	22	accounting	accounting	NOUN
cjfa-15280	60	23	changes	change	NOUN
cjfa-15280	60	24	.	.	PUNCT
cjfa-15280	61	1	another	another	DET
cjfa-15280	61	2	set	set	NOUN
cjfa-15280	61	3	of	of	ADP
cjfa-15280	61	4	reasons	reason	NOUN
cjfa-15280	61	5	for	for	ADP
cjfa-15280	61	6	creative	creative	ADJ
cjfa-15280	61	7	accounting	accounting	NOUN
cjfa-15280	61	8	,	,	PUNCT
cjfa-15280	61	9	which	which	PRON
cjfa-15280	61	10	applies	apply	VERB
cjfa-15280	61	11	to	to	ADP
cjfa-15280	61	12	all	all	DET
cjfa-15280	61	13	companies	company	NOUN
cjfa-15280	61	14	,	,	PUNCT
cjfa-15280	61	15	arises	arise	VERB
cjfa-15280	61	16	because	because	SCONJ
cjfa-15280	61	17	companies	company	NOUN
cjfa-15280	61	18	are	be	AUX
cjfa-15280	61	19	subject	subject	ADJ
cjfa-15280	61	20	to	to	ADP
cjfa-15280	61	21	various	various	ADJ
cjfa-15280	61	22	forms	form	NOUN
cjfa-15280	61	23	of	of	ADP
cjfa-15280	61	24	contractual	contractual	ADJ
cjfa-15280	61	25	rights	right	NOUN
cjfa-15280	61	26	,	,	PUNCT
cjfa-15280	61	27	obligations	obligation	NOUN
cjfa-15280	61	28	and	and	CCONJ
cjfa-15280	61	29	constraints	constraint	NOUN
cjfa-15280	61	30	based	base	VERB
cjfa-15280	61	31	on	on	ADP
cjfa-15280	61	32	the	the	DET
cjfa-15280	61	33	amounts	amount	NOUN
cjfa-15280	61	34	reported	report	VERB
cjfa-15280	61	35	in	in	ADP
cjfa-15280	61	36	the	the	DET
cjfa-15280	61	37	accounts	account	NOUN
cjfa-15280	61	38	.	.	PUNCT
cjfa-15280	62	1	creative	creative	ADJ
cjfa-15280	62	2	accounting	accounting	NOUN
cjfa-15280	62	3	practicies	practicie	NOUN
cjfa-15280	62	4	in	in	ADP
cjfa-15280	62	5	slovakia	slovakia	PROPN
cjfa-15280	62	6	…	…	PUNCT
cjfa-15280	62	7	75	75	NUM
cjfa-15280	62	8	this	this	DET
cjfa-15280	62	9	study	study	NOUN
cjfa-15280	62	10	identifies	identify	VERB
cjfa-15280	62	11	and	and	CCONJ
cjfa-15280	62	12	explains	explain	VERB
cjfa-15280	62	13	the	the	DET
cjfa-15280	62	14	most	most	ADV
cjfa-15280	62	15	common	common	ADJ
cjfa-15280	62	16	accounting	accounting	NOUN
cjfa-15280	62	17	practice	practice	NOUN
cjfa-15280	62	18	situations	situation	NOUN
cjfa-15280	62	19	that	that	PRON
cjfa-15280	62	20	generate	generate	VERB
cjfa-15280	62	21	an	an	DET
cjfa-15280	62	22	artificial	artificial	ADJ
cjfa-15280	62	23	growth	growth	NOUN
cjfa-15280	62	24	of	of	ADP
cjfa-15280	62	25	the	the	DET
cjfa-15280	62	26	accounting	accounting	NOUN
cjfa-15280	62	27	result	result	NOUN
cjfa-15280	62	28	and	and	CCONJ
cjfa-15280	62	29	that	that	PRON
cjfa-15280	62	30	lie	lie	NOUN
cjfa-15280	62	31	at	at	ADP
cjfa-15280	62	32	the	the	DET
cjfa-15280	62	33	threshold	threshold	NOUN
cjfa-15280	62	34	between	between	ADP
cjfa-15280	62	35	creative	creative	ADJ
cjfa-15280	62	36	accounting	accounting	NOUN
cjfa-15280	62	37	and	and	CCONJ
cjfa-15280	62	38	accounting	accounting	NOUN
cjfa-15280	62	39	fraud	fraud	NOUN
cjfa-15280	62	40	.	.	PUNCT
cjfa-15280	63	1	some	some	PRON
cjfa-15280	63	2	of	of	ADP
cjfa-15280	63	3	these	these	DET
cjfa-15280	63	4	situations	situation	NOUN
cjfa-15280	63	5	have	have	AUX
cjfa-15280	63	6	also	also	ADV
cjfa-15280	63	7	been	be	AUX
cjfa-15280	63	8	promoted	promote	VERB
cjfa-15280	63	9	by	by	ADP
cjfa-15280	63	10	large	large	ADJ
cjfa-15280	63	11	multinational	multinational	ADJ
cjfa-15280	63	12	companies	company	NOUN
cjfa-15280	63	13	in	in	ADP
cjfa-15280	63	14	slovakia	slovakia	PROPN
cjfa-15280	63	15	,	,	PUNCT
cjfa-15280	63	16	which	which	PRON
cjfa-15280	63	17	,	,	PUNCT
cjfa-15280	63	18	for	for	ADP
cjfa-15280	63	19	some	some	PRON
cjfa-15280	63	20	of	of	ADP
cjfa-15280	63	21	them	they	PRON
cjfa-15280	63	22	,	,	PUNCT
cjfa-15280	63	23	have	have	AUX
cjfa-15280	63	24	led	lead	VERB
cjfa-15280	63	25	to	to	ADP
cjfa-15280	63	26	bankruptcy	bankruptcy	NOUN
cjfa-15280	63	27	.	.	PUNCT
cjfa-15280	64	1	what	what	PRON
cjfa-15280	64	2	were	be	AUX
cjfa-15280	64	3	the	the	DET
cjfa-15280	64	4	consequences	consequence	NOUN
cjfa-15280	64	5	of	of	ADP
cjfa-15280	64	6	using	use	VERB
cjfa-15280	64	7	creative	creative	ADJ
cjfa-15280	64	8	accounting	accounting	NOUN
cjfa-15280	64	9	by	by	ADP
cjfa-15280	64	10	companies	company	NOUN
cjfa-15280	64	11	in	in	ADP
cjfa-15280	64	12	slovakia	slovakia	PROPN
cjfa-15280	64	13	?	?	PUNCT
cjfa-15280	65	1	can	can	AUX
cjfa-15280	65	2	these	these	DET
cjfa-15280	65	3	manipulations	manipulation	NOUN
cjfa-15280	65	4	be	be	AUX
cjfa-15280	65	5	identified	identify	VERB
cjfa-15280	65	6	?	?	PUNCT
cjfa-15280	66	1	if	if	SCONJ
cjfa-15280	66	2	yes	yes	INTJ
cjfa-15280	66	3	,	,	PUNCT
cjfa-15280	66	4	what	what	PRON
cjfa-15280	66	5	are	be	AUX
cjfa-15280	66	6	the	the	DET
cjfa-15280	66	7	main	main	ADJ
cjfa-15280	66	8	elements	element	NOUN
cjfa-15280	66	9	that	that	PRON
cjfa-15280	66	10	lead	lead	VERB
cjfa-15280	66	11	to	to	ADP
cjfa-15280	66	12	the	the	DET
cjfa-15280	66	13	elements	element	NOUN
cjfa-15280	66	14	that	that	PRON
cjfa-15280	66	15	have	have	AUX
cjfa-15280	66	16	undergone	undergo	VERB
cjfa-15280	66	17	changes	change	NOUN
cjfa-15280	66	18	?	?	PUNCT
cjfa-15280	67	1	to	to	PART
cjfa-15280	67	2	answer	answer	VERB
cjfa-15280	67	3	these	these	DET
cjfa-15280	67	4	questions	question	NOUN
cjfa-15280	67	5	,	,	PUNCT
cjfa-15280	67	6	a	a	DET
cjfa-15280	67	7	regulatory	regulatory	ADJ
cjfa-15280	67	8	study	study	NOUN
cjfa-15280	67	9	was	be	AUX
cjfa-15280	67	10	conducted	conduct	VERB
cjfa-15280	67	11	through	through	ADP
cjfa-15280	67	12	the	the	DET
cjfa-15280	67	13	study	study	NOUN
cjfa-15280	67	14	of	of	ADP
cjfa-15280	67	15	specialized	specialized	ADJ
cjfa-15280	67	16	literature	literature	NOUN
cjfa-15280	67	17	.	.	PUNCT
cjfa-15280	68	1	starting	start	VERB
cjfa-15280	68	2	from	from	ADP
cjfa-15280	68	3	the	the	DET
cjfa-15280	68	4	above	above	ADJ
cjfa-15280	68	5	mentioned	mention	VERB
cjfa-15280	68	6	data	datum	NOUN
cjfa-15280	68	7	,	,	PUNCT
cjfa-15280	68	8	we	we	PRON
cjfa-15280	68	9	initiated	initiate	VERB
cjfa-15280	68	10	a	a	DET
cjfa-15280	68	11	market	market	NOUN
cjfa-15280	68	12	research	research	NOUN
cjfa-15280	68	13	based	base	VERB
cjfa-15280	68	14	on	on	ADP
cjfa-15280	68	15	survey	survey	NOUN
cjfa-15280	68	16	,	,	PUNCT
cjfa-15280	68	17	for	for	ADP
cjfa-15280	68	18	finding	find	VERB
cjfa-15280	68	19	out	out	ADP
cjfa-15280	68	20	the	the	DET
cjfa-15280	68	21	opinion	opinion	NOUN
cjfa-15280	68	22	of	of	ADP
cjfa-15280	68	23	individuals	individual	NOUN
cjfa-15280	68	24	directly	directly	ADV
cjfa-15280	68	25	involved	involve	VERB
cjfa-15280	68	26	.	.	PUNCT
cjfa-15280	69	1	detecting	detect	VERB
cjfa-15280	69	2	creative	creative	ADJ
cjfa-15280	69	3	accounting	accounting	NOUN
cjfa-15280	69	4	practices	practice	NOUN
cjfa-15280	69	5	in	in	ADP
cjfa-15280	69	6	slovakia	slovakia	PROPN
cjfa-15280	69	7	and	and	CCONJ
cjfa-15280	69	8	their	their	PRON
cjfa-15280	69	9	impact	impact	NOUN
cjfa-15280	69	10	on	on	ADP
cjfa-15280	69	11	the	the	DET
cjfa-15280	69	12	quality	quality	NOUN
cjfa-15280	69	13	of	of	ADP
cjfa-15280	69	14	information	information	NOUN
cjfa-15280	69	15	presented	present	VERB
cjfa-15280	69	16	in	in	ADP
cjfa-15280	69	17	financial	financial	ADJ
cjfa-15280	69	18	statements	statement	NOUN
cjfa-15280	69	19	in	in	ADP
cjfa-15280	69	20	the	the	DET
cjfa-15280	69	21	management	management	NOUN
cjfa-15280	69	22	of	of	ADP
cjfa-15280	69	23	financial	financial	ADJ
cjfa-15280	69	24	accounting	accounting	NOUN
cjfa-15280	69	25	activity	activity	NOUN
cjfa-15280	69	26	in	in	ADP
cjfa-15280	69	27	companies	company	NOUN
cjfa-15280	69	28	.	.	PUNCT
cjfa-15280	70	1	200	200	NUM
cjfa-15280	70	2	questionnaires	questionnaire	NOUN
cjfa-15280	70	3	were	be	AUX
cjfa-15280	70	4	given	give	VERB
cjfa-15280	70	5	to	to	PART
cjfa-15280	70	6	be	be	AUX
cjfa-15280	70	7	filled	fill	VERB
cjfa-15280	70	8	by	by	ADP
cjfa-15280	70	9	employees	employee	NOUN
cjfa-15280	70	10	of	of	ADP
cjfa-15280	70	11	companies	company	NOUN
cjfa-15280	70	12	from	from	ADP
cjfa-15280	70	13	13	13	NUM
cjfa-15280	70	14	fields	field	NOUN
cjfa-15280	70	15	of	of	ADP
cjfa-15280	70	16	activity	activity	NOUN
cjfa-15280	70	17	,	,	PUNCT
cjfa-15280	70	18	the	the	DET
cjfa-15280	70	19	results	result	NOUN
cjfa-15280	70	20	being	be	AUX
cjfa-15280	70	21	processed	process	VERB
cjfa-15280	70	22	with	with	ADP
cjfa-15280	70	23	the	the	DET
cjfa-15280	70	24	spss	spss	PROPN
cjfa-15280	70	25	program	program	NOUN
cjfa-15280	70	26	.	.	PUNCT
cjfa-15280	71	1	of	of	ADP
cjfa-15280	71	2	these	these	PRON
cjfa-15280	71	3	,	,	PUNCT
cjfa-15280	71	4	194	194	NUM
cjfa-15280	71	5	were	be	AUX
cjfa-15280	71	6	answered	answer	VERB
cjfa-15280	71	7	,	,	PUNCT
cjfa-15280	71	8	more	more	ADV
cjfa-15280	71	9	exactly	exactly	ADV
cjfa-15280	71	10	23	23	NUM
cjfa-15280	71	11	partially	partially	ADV
cjfa-15280	71	12	and	and	CCONJ
cjfa-15280	71	13	171	171	NUM
cjfa-15280	71	14	completely	completely	ADV
cjfa-15280	71	15	,	,	PUNCT
cjfa-15280	71	16	eventually	eventually	ADV
cjfa-15280	71	17	becoming	become	VERB
cjfa-15280	71	18	the	the	DET
cjfa-15280	71	19	centre	centre	NOUN
cjfa-15280	71	20	of	of	ADP
cjfa-15280	71	21	our	our	PRON
cjfa-15280	71	22	research	research	NOUN
cjfa-15280	71	23	.	.	PUNCT
cjfa-15280	72	1	in	in	ADP
cjfa-15280	72	2	this	this	DET
cjfa-15280	72	3	way	way	NOUN
cjfa-15280	72	4	,	,	PUNCT
cjfa-15280	72	5	we	we	PRON
cjfa-15280	72	6	can	can	AUX
cjfa-15280	72	7	highlight	highlight	VERB
cjfa-15280	72	8	the	the	DET
cjfa-15280	72	9	similarities	similarity	NOUN
cjfa-15280	72	10	and	and	CCONJ
cjfa-15280	72	11	differences	difference	NOUN
cjfa-15280	72	12	between	between	ADP
cjfa-15280	72	13	the	the	DET
cjfa-15280	72	14	perception	perception	NOUN
cjfa-15280	72	15	of	of	ADP
cjfa-15280	72	16	entrepreneurs	entrepreneur	NOUN
cjfa-15280	72	17	and	and	CCONJ
cjfa-15280	72	18	accountants	accountant	NOUN
cjfa-15280	72	19	concerning	concern	VERB
cjfa-15280	72	20	then	then	ADV
cjfa-15280	72	21	on	on	ADP
cjfa-15280	72	22	-	-	PUNCT
cjfa-15280	72	23	standard	standard	ADJ
cjfa-15280	72	24	practices	practice	NOUN
cjfa-15280	72	25	and	and	CCONJ
cjfa-15280	72	26	how	how	SCONJ
cjfa-15280	72	27	they	they	PRON
cjfa-15280	72	28	see	see	VERB
cjfa-15280	72	29	the	the	DET
cjfa-15280	72	30	limits	limit	NOUN
cjfa-15280	72	31	of	of	ADP
cjfa-15280	72	32	accounting	accounting	NOUN
cjfa-15280	72	33	and	and	CCONJ
cjfa-15280	72	34	the	the	DET
cjfa-15280	72	35	way	way	NOUN
cjfa-15280	72	36	they	they	PRON
cjfa-15280	72	37	use	use	VERB
cjfa-15280	72	38	the	the	DET
cjfa-15280	72	39	influences	influence	NOUN
cjfa-15280	72	40	of	of	ADP
cjfa-15280	72	41	the	the	DET
cjfa-15280	72	42	activity	activity	NOUN
cjfa-15280	72	43	in	in	ADP
cjfa-15280	72	44	the	the	DET
cjfa-15280	72	45	business	business	NOUN
cjfa-15280	72	46	.	.	PUNCT
cjfa-15280	73	1	also	also	ADV
cjfa-15280	73	2	,	,	PUNCT
cjfa-15280	73	3	the	the	DET
cjfa-15280	73	4	study	study	NOUN
cjfa-15280	73	5	results	result	NOUN
cjfa-15280	73	6	can	can	AUX
cjfa-15280	73	7	shape	shape	VERB
cjfa-15280	73	8	the	the	DET
cjfa-15280	73	9	way	way	NOUN
cjfa-15280	73	10	of	of	ADP
cjfa-15280	73	11	regarding	regard	VERB
cjfa-15280	73	12	the	the	DET
cjfa-15280	73	13	possibilities	possibility	NOUN
cjfa-15280	73	14	of	of	ADP
cjfa-15280	73	15	detection	detection	NOUN
cjfa-15280	73	16	and	and	CCONJ
cjfa-15280	73	17	mitigation	mitigation	NOUN
cjfa-15280	73	18	of	of	ADP
cjfa-15280	73	19	accounting	account	VERB
cjfa-15280	73	20	misleading	mislead	VERB
cjfa-15280	73	21	data	datum	NOUN
cjfa-15280	73	22	tools	tool	NOUN
cjfa-15280	73	23	in	in	ADP
cjfa-15280	73	24	a	a	DET
cjfa-15280	73	25	company	company	NOUN
cjfa-15280	73	26	's	's	PART
cjfa-15280	73	27	activity	activity	NOUN
cjfa-15280	73	28	.	.	PUNCT
cjfa-15280	74	1	the	the	DET
cjfa-15280	74	2	research	research	NOUN
cjfa-15280	74	3	method	method	NOUN
cjfa-15280	74	4	used	use	VERB
cjfa-15280	74	5	is	be	AUX
cjfa-15280	74	6	based	base	VERB
cjfa-15280	74	7	on	on	ADP
cjfa-15280	74	8	information	information	NOUN
cjfa-15280	74	9	from	from	ADP
cjfa-15280	74	10	secondary	secondary	ADJ
cjfa-15280	74	11	sources	source	NOUN
cjfa-15280	74	12	,	,	PUNCT
cjfa-15280	74	13	namely	namely	ADV
cjfa-15280	74	14	documentation	documentation	NOUN
cjfa-15280	74	15	.	.	PUNCT
cjfa-15280	75	1	we	we	PRON
cjfa-15280	75	2	have	have	AUX
cjfa-15280	75	3	chosen	choose	VERB
cjfa-15280	75	4	this	this	DET
cjfa-15280	75	5	method	method	NOUN
cjfa-15280	75	6	since	since	SCONJ
cjfa-15280	75	7	it	it	PRON
cjfa-15280	75	8	provides	provide	VERB
cjfa-15280	75	9	certain	certain	ADJ
cjfa-15280	75	10	advantages	advantage	NOUN
cjfa-15280	75	11	in	in	ADP
cjfa-15280	75	12	the	the	DET
cjfa-15280	75	13	research	research	NOUN
cjfa-15280	75	14	process	process	NOUN
cjfa-15280	75	15	–	–	PUNCT
cjfa-15280	75	16	it	it	PRON
cjfa-15280	75	17	is	be	AUX
cjfa-15280	75	18	efficient	efficient	ADJ
cjfa-15280	75	19	in	in	ADP
cjfa-15280	75	20	obtaining	obtain	VERB
cjfa-15280	75	21	information	information	NOUN
cjfa-15280	75	22	,	,	PUNCT
cjfa-15280	75	23	it	it	PRON
cjfa-15280	75	24	allows	allow	VERB
cjfa-15280	75	25	the	the	DET
cjfa-15280	75	26	confrontation	confrontation	NOUN
cjfa-15280	75	27	of	of	ADP
cjfa-15280	75	28	the	the	DET
cjfa-15280	75	29	information	information	NOUN
cjfa-15280	75	30	it	it	PRON
cjfa-15280	75	31	provides	provides	AUX
cjfa-15280	75	32	thus	thus	ADV
cjfa-15280	75	33	enhancing	enhance	VERB
cjfa-15280	75	34	the	the	DET
cjfa-15280	75	35	level	level	NOUN
cjfa-15280	75	36	of	of	ADP
cjfa-15280	75	37	reliability	reliability	NOUN
cjfa-15280	75	38	,	,	PUNCT
cjfa-15280	75	39	requires	require	VERB
cjfa-15280	75	40	a	a	DET
cjfa-15280	75	41	smaller	small	ADJ
cjfa-15280	75	42	information	information	NOUN
cjfa-15280	75	43	collection	collection	NOUN
cjfa-15280	75	44	effort	effort	NOUN
cjfa-15280	75	45	,	,	PUNCT
cjfa-15280	75	46	the	the	DET
cjfa-15280	75	47	information	information	NOUN
cjfa-15280	75	48	obtained	obtain	VERB
cjfa-15280	75	49	is	be	AUX
cjfa-15280	75	50	more	more	ADV
cjfa-15280	75	51	objective	objective	ADJ
cjfa-15280	75	52	and	and	CCONJ
cjfa-15280	75	53	,	,	PUNCT
cjfa-15280	75	54	in	in	ADP
cjfa-15280	75	55	certain	certain	ADJ
cjfa-15280	75	56	cases	case	NOUN
cjfa-15280	75	57	,	,	PUNCT
cjfa-15280	75	58	unique	unique	ADJ
cjfa-15280	75	59	,	,	PUNCT
cjfa-15280	75	60	providing	provide	VERB
cjfa-15280	75	61	information	information	NOUN
cjfa-15280	75	62	that	that	PRON
cjfa-15280	75	63	is	be	AUX
cjfa-15280	75	64	not	not	PART
cjfa-15280	75	65	available	available	ADJ
cjfa-15280	75	66	in	in	ADP
cjfa-15280	75	67	other	other	ADJ
cjfa-15280	75	68	situations	situation	NOUN
cjfa-15280	75	69	.	.	PUNCT
cjfa-15280	76	1	the	the	DET
cjfa-15280	76	2	main	main	ADJ
cjfa-15280	76	3	secondary	secondary	ADJ
cjfa-15280	76	4	sources	source	NOUN
cjfa-15280	76	5	used	use	VERB
cjfa-15280	76	6	were	be	AUX
cjfa-15280	76	7	external	external	ADJ
cjfa-15280	76	8	sources	source	NOUN
cjfa-15280	76	9	such	such	ADJ
cjfa-15280	76	10	as	as	ADP
cjfa-15280	76	11	official	official	ADJ
cjfa-15280	76	12	documents	document	NOUN
cjfa-15280	76	13	,	,	PUNCT
cjfa-15280	76	14	magazines	magazine	NOUN
cjfa-15280	76	15	and	and	CCONJ
cjfa-15280	76	16	specialized	specialized	ADJ
cjfa-15280	76	17	publications	publication	NOUN
cjfa-15280	76	18	,	,	PUNCT
cjfa-15280	76	19	statistic	statistic	ADJ
cjfa-15280	76	20	counts	count	NOUN
cjfa-15280	76	21	,	,	PUNCT
cjfa-15280	76	22	the	the	DET
cjfa-15280	76	23	memiroslav	memiroslav	NOUN
cjfa-15280	76	24	škoda	škoda	PROPN
cjfa-15280	76	25	,	,	PUNCT
cjfa-15280	76	26	tomáš	tomáš	NOUN
cjfa-15280	76	27	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	76	28	,	,	PUNCT
cjfa-15280	76	29	gabriela	gabriela	PROPN
cjfa-15280	76	30	gabrhelová76	gabrhelová76	PROPN
cjfa-15280	76	31	dia	dia	PROPN
cjfa-15280	76	32	,	,	PUNCT
cjfa-15280	76	33	the	the	DET
cjfa-15280	76	34	internet	internet	NOUN
cjfa-15280	76	35	,	,	PUNCT
cjfa-15280	76	36	the	the	DET
cjfa-15280	76	37	documents	document	NOUN
cjfa-15280	76	38	of	of	ADP
cjfa-15280	76	39	various	various	ADJ
cjfa-15280	76	40	companies	company	NOUN
cjfa-15280	76	41	analysed	analyse	VERB
cjfa-15280	76	42	and	and	CCONJ
cjfa-15280	76	43	specialized	specialized	ADJ
cjfa-15280	76	44	literature	literature	NOUN
cjfa-15280	76	45	.	.	PUNCT
cjfa-15280	77	1	the	the	DET
cjfa-15280	77	2	research	research	NOUN
cjfa-15280	77	3	instrument	instrument	NOUN
cjfa-15280	77	4	used	use	VERB
cjfa-15280	77	5	in	in	ADP
cjfa-15280	77	6	the	the	DET
cjfa-15280	77	7	study	study	NOUN
cjfa-15280	77	8	was	be	AUX
cjfa-15280	77	9	the	the	DET
cjfa-15280	77	10	identification	identification	NOUN
cjfa-15280	77	11	and	and	CCONJ
cjfa-15280	77	12	the	the	DET
cjfa-15280	77	13	actual	actual	ADJ
cjfa-15280	77	14	analysis	analysis	NOUN
cjfa-15280	77	15	of	of	ADP
cjfa-15280	77	16	the	the	DET
cjfa-15280	77	17	data	datum	NOUN
cjfa-15280	77	18	obtained	obtain	VERB
cjfa-15280	77	19	after	after	ADP
cjfa-15280	77	20	documenting	document	VERB
cjfa-15280	77	21	and	and	CCONJ
cjfa-15280	77	22	grouping	group	VERB
cjfa-15280	77	23	them	they	PRON
cjfa-15280	77	24	according	accord	VERB
cjfa-15280	77	25	to	to	ADP
cjfa-15280	77	26	their	their	PRON
cjfa-15280	77	27	importance	importance	NOUN
cjfa-15280	77	28	and	and	CCONJ
cjfa-15280	77	29	their	their	PRON
cjfa-15280	77	30	relevance	relevance	NOUN
cjfa-15280	77	31	for	for	ADP
cjfa-15280	77	32	the	the	DET
cjfa-15280	77	33	theme	theme	NOUN
cjfa-15280	77	34	of	of	ADP
cjfa-15280	77	35	the	the	DET
cjfa-15280	77	36	paper	paper	NOUN
cjfa-15280	77	37	.	.	PUNCT
cjfa-15280	78	1	the	the	DET
cjfa-15280	78	2	main	main	ADJ
cjfa-15280	78	3	results	result	NOUN
cjfa-15280	78	4	of	of	ADP
cjfa-15280	78	5	this	this	DET
cjfa-15280	78	6	research	research	NOUN
cjfa-15280	78	7	are	be	AUX
cjfa-15280	78	8	discussed	discuss	VERB
cjfa-15280	78	9	in	in	ADP
cjfa-15280	78	10	upcoming	upcoming	ADJ
cjfa-15280	78	11	text	text	NOUN
cjfa-15280	78	12	.	.	PUNCT
cjfa-15280	79	1	burgstahler	burgstahler	NOUN
cjfa-15280	79	2	and	and	CCONJ
cjfa-15280	79	3	eames	eames	PROPN
cjfa-15280	79	4	(	(	PUNCT
cjfa-15280	79	5	1998	1998	NUM
cjfa-15280	79	6	)	)	PUNCT
cjfa-15280	79	7	conclude	conclude	VERB
cjfa-15280	79	8	that	that	SCONJ
cjfa-15280	79	9	firms	firm	NOUN
cjfa-15280	79	10	manage	manage	VERB
cjfa-15280	79	11	earnings	earning	NOUN
cjfa-15280	79	12	to	to	PART
cjfa-15280	79	13	meet	meet	VERB
cjfa-15280	79	14	financial	financial	ADJ
cjfa-15280	79	15	analysts	analyst	NOUN
cjfa-15280	79	16	’	’	PART
cjfa-15280	79	17	forecasts	forecast	NOUN
cjfa-15280	79	18	.	.	PUNCT
cjfa-15280	80	1	the	the	DET
cjfa-15280	80	2	managers	manager	NOUN
cjfa-15280	80	3	are	be	AUX
cjfa-15280	80	4	motivated	motivate	VERB
cjfa-15280	80	5	for	for	ADP
cjfa-15280	80	6	fixing	fix	VERB
cjfa-15280	80	7	financial	financial	ADJ
cjfa-15280	80	8	statements	statement	NOUN
cjfa-15280	80	9	for	for	ADP
cjfa-15280	80	10	either	either	DET
cjfa-15280	80	11	managing	manage	VERB
cjfa-15280	80	12	position	position	NOUN
cjfa-15280	80	13	or	or	CCONJ
cjfa-15280	80	14	profits	profit	NOUN
cjfa-15280	80	15	.	.	PUNCT
cjfa-15280	81	1	following	follow	VERB
cjfa-15280	81	2	are	be	AUX
cjfa-15280	81	3	important	important	ADJ
cjfa-15280	81	4	concerns	concern	NOUN
cjfa-15280	81	5	for	for	ADP
cjfa-15280	81	6	managers	manager	NOUN
cjfa-15280	81	7	:	:	PUNCT
cjfa-15280	81	8	to	to	PART
cjfa-15280	81	9	meet	meet	VERB
cjfa-15280	81	10	internal	internal	ADJ
cjfa-15280	81	11	targets	target	NOUN
cjfa-15280	81	12	:	:	PUNCT
cjfa-15280	81	13	the	the	DET
cjfa-15280	81	14	managers	manager	NOUN
cjfa-15280	81	15	want	want	VERB
cjfa-15280	81	16	to	to	PART
cjfa-15280	81	17	cook	cook	VERB
cjfa-15280	81	18	the	the	DET
cjfa-15280	81	19	books	book	NOUN
cjfa-15280	81	20	for	for	ADP
cjfa-15280	81	21	meeting	meet	VERB
cjfa-15280	81	22	internal	internal	ADJ
cjfa-15280	81	23	targets	target	NOUN
cjfa-15280	81	24	set	set	VERB
cjfa-15280	81	25	by	by	ADP
cjfa-15280	81	26	higher	high	ADJ
cjfa-15280	81	27	management	management	NOUN
cjfa-15280	81	28	with	with	ADP
cjfa-15280	81	29	respect	respect	NOUN
cjfa-15280	81	30	to	to	ADP
cjfa-15280	81	31	sales	sale	NOUN
cjfa-15280	81	32	,	,	PUNCT
cjfa-15280	81	33	profitability	profitability	NOUN
cjfa-15280	81	34	and	and	CCONJ
cjfa-15280	81	35	share	share	NOUN
cjfa-15280	81	36	prices	price	NOUN
cjfa-15280	81	37	,	,	PUNCT
cjfa-15280	81	38	to	to	PART
cjfa-15280	81	39	meet	meet	VERB
cjfa-15280	81	40	external	external	ADJ
cjfa-15280	81	41	expectations	expectation	NOUN
cjfa-15280	81	42	:	:	PUNCT
cjfa-15280	81	43	company	company	NOUN
cjfa-15280	81	44	has	have	VERB
cjfa-15280	81	45	to	to	PART
cjfa-15280	81	46	face	face	VERB
cjfa-15280	81	47	many	many	ADJ
cjfa-15280	81	48	expectations	expectation	NOUN
cjfa-15280	81	49	from	from	ADP
cjfa-15280	81	50	its	its	PRON
cjfa-15280	81	51	stakeholders	stakeholder	NOUN
cjfa-15280	81	52	.	.	PUNCT
cjfa-15280	82	1	the	the	DET
cjfa-15280	82	2	employees	employee	NOUN
cjfa-15280	82	3	and	and	CCONJ
cjfa-15280	82	4	customers	customer	NOUN
cjfa-15280	82	5	want	want	VERB
cjfa-15280	82	6	long	long	ADJ
cjfa-15280	82	7	term	term	NOUN
cjfa-15280	82	8	survival	survival	NOUN
cjfa-15280	82	9	of	of	ADP
cjfa-15280	82	10	the	the	DET
cjfa-15280	82	11	company	company	NOUN
cjfa-15280	82	12	for	for	ADP
cjfa-15280	82	13	their	their	PRON
cjfa-15280	82	14	interests	interest	NOUN
cjfa-15280	82	15	.	.	PUNCT
cjfa-15280	83	1	suppliers	supplier	NOUN
cjfa-15280	83	2	want	want	VERB
cjfa-15280	83	3	assurance	assurance	NOUN
cjfa-15280	83	4	about	about	ADP
cjfa-15280	83	5	the	the	DET
cjfa-15280	83	6	payment	payment	NOUN
cjfa-15280	83	7	and	and	CCONJ
cjfa-15280	83	8	long	long	ADJ
cjfa-15280	83	9	term	term	NOUN
cjfa-15280	83	10	relationships	relationship	NOUN
cjfa-15280	83	11	with	with	ADP
cjfa-15280	83	12	the	the	DET
cjfa-15280	83	13	company	company	NOUN
cjfa-15280	83	14	.	.	PUNCT
cjfa-15280	84	1	company	company	NOUN
cjfa-15280	84	2	also	also	ADV
cjfa-15280	84	3	wants	want	VERB
cjfa-15280	84	4	to	to	PART
cjfa-15280	84	5	meat	meat	VERB
cjfa-15280	84	6	analyst	analyst	NOUN
cjfa-15280	84	7	’s	’s	PART
cjfa-15280	84	8	forecasts	forecast	NOUN
cjfa-15280	84	9	and	and	CCONJ
cjfa-15280	84	10	dividend	dividend	VERB
cjfa-15280	84	11	pay	pay	VERB
cjfa-15280	84	12	-	-	PUNCT
cjfa-15280	84	13	out	out	ADP
cjfa-15280	84	14	pattern	pattern	NOUN
cjfa-15280	84	15	,	,	PUNCT
cjfa-15280	84	16	to	to	PART
cjfa-15280	84	17	provide	provide	VERB
cjfa-15280	84	18	income	income	NOUN
cjfa-15280	84	19	smoothing	smoothing	NOUN
cjfa-15280	84	20	:	:	PUNCT
cjfa-15280	84	21	companies	company	NOUN
cjfa-15280	84	22	want	want	VERB
cjfa-15280	84	23	to	to	PART
cjfa-15280	84	24	show	show	VERB
cjfa-15280	84	25	steady	steady	ADJ
cjfa-15280	84	26	income	income	NOUN
cjfa-15280	84	27	stream	stream	NOUN
cjfa-15280	84	28	to	to	PART
cjfa-15280	84	29	impress	impress	VERB
cjfa-15280	84	30	the	the	DET
cjfa-15280	84	31	investors	investor	NOUN
cjfa-15280	84	32	and	and	CCONJ
cjfa-15280	84	33	to	to	PART
cjfa-15280	84	34	keep	keep	VERB
cjfa-15280	84	35	the	the	DET
cjfa-15280	84	36	share	share	NOUN
cjfa-15280	84	37	prices	price	NOUN
cjfa-15280	84	38	stable	stable	ADJ
cjfa-15280	84	39	.	.	PUNCT
cjfa-15280	85	1	advocates	advocate	NOUN
cjfa-15280	85	2	of	of	ADP
cjfa-15280	85	3	this	this	DET
cjfa-15280	85	4	approach	approach	NOUN
cjfa-15280	85	5	favour	favour	VERB
cjfa-15280	85	6	it	it	PRON
cjfa-15280	85	7	on	on	ADP
cjfa-15280	85	8	account	account	NOUN
cjfa-15280	85	9	of	of	ADP
cjfa-15280	85	10	measure	measure	NOUN
cjfa-15280	85	11	against	against	ADP
cjfa-15280	85	12	the	the	DET
cjfa-15280	85	13	'	'	PUNCT
cjfa-15280	85	14	short	short	ADJ
cjfa-15280	85	15	-	-	PUNCT
cjfa-15280	85	16	termism	termism	NOUN
cjfa-15280	85	17	'	'	PUNCT
cjfa-15280	85	18	of	of	ADP
cjfa-15280	85	19	evaluating	evaluate	VERB
cjfa-15280	85	20	an	an	DET
cjfa-15280	85	21	investment	investment	NOUN
cjfa-15280	85	22	on	on	ADP
cjfa-15280	85	23	the	the	DET
cjfa-15280	85	24	basis	basis	NOUN
cjfa-15280	85	25	of	of	ADP
cjfa-15280	85	26	the	the	DET
cjfa-15280	85	27	immediate	immediate	ADJ
cjfa-15280	85	28	yields	yield	NOUN
cjfa-15280	85	29	.	.	PUNCT
cjfa-15280	86	1	it	it	PRON
cjfa-15280	86	2	also	also	ADV
cjfa-15280	86	3	avoids	avoid	VERB
cjfa-15280	86	4	raising	raise	VERB
cjfa-15280	86	5	expectations	expectation	NOUN
cjfa-15280	86	6	too	too	ADV
cjfa-15280	86	7	high	high	ADJ
cjfa-15280	86	8	to	to	PART
cjfa-15280	86	9	be	be	AUX
cjfa-15280	86	10	met	meet	VERB
cjfa-15280	86	11	by	by	ADP
cjfa-15280	86	12	the	the	DET
cjfa-15280	86	13	management	management	NOUN
cjfa-15280	86	14	,	,	PUNCT
cjfa-15280	86	15	to	to	PART
cjfa-15280	86	16	make	make	VERB
cjfa-15280	86	17	window	window	NOUN
cjfa-15280	86	18	dressing	dressing	NOUN
cjfa-15280	86	19	for	for	ADP
cjfa-15280	86	20	obtaining	obtain	VERB
cjfa-15280	86	21	a	a	DET
cjfa-15280	86	22	bank	bank	NOUN
cjfa-15280	86	23	loan	loan	NOUN
cjfa-15280	86	24	:	:	PUNCT
cjfa-15280	86	25	window	window	NOUN
cjfa-15280	86	26	dressing	dressing	NOUN
cjfa-15280	86	27	can	can	AUX
cjfa-15280	86	28	be	be	AUX
cjfa-15280	86	29	done	do	VERB
cjfa-15280	86	30	before	before	ADP
cjfa-15280	86	31	acquisition	acquisition	NOUN
cjfa-15280	86	32	or	or	CCONJ
cjfa-15280	86	33	before	before	ADP
cjfa-15280	86	34	taking	take	VERB
cjfa-15280	86	35	a	a	DET
cjfa-15280	86	36	bank	bank	NOUN
cjfa-15280	86	37	loan	loan	NOUN
cjfa-15280	86	38	.	.	PUNCT
cjfa-15280	87	1	sweeney	sweeney	NOUN
cjfa-15280	87	2	(	(	PUNCT
cjfa-15280	87	3	1994	1994	NUM
cjfa-15280	87	4	)	)	PUNCT
cjfa-15280	87	5	reports	report	VERB
cjfa-15280	87	6	the	the	DET
cjfa-15280	87	7	tendency	tendency	NOUN
cjfa-15280	87	8	of	of	ADP
cjfa-15280	87	9	companies	company	NOUN
cjfa-15280	87	10	nearing	near	VERB
cjfa-15280	87	11	violation	violation	NOUN
cjfa-15280	87	12	of	of	ADP
cjfa-15280	87	13	debt	debt	NOUN
cjfa-15280	87	14	covenants	covenant	NOUN
cjfa-15280	87	15	is	be	AUX
cjfa-15280	87	16	twice	twice	ADV
cjfa-15280	87	17	or	or	CCONJ
cjfa-15280	87	18	thrice	thrice	NOUN
cjfa-15280	87	19	to	to	PART
cjfa-15280	87	20	make	make	VERB
cjfa-15280	87	21	income	income	NOUN
cjfa-15280	87	22	increasing	increase	VERB
cjfa-15280	87	23	accounting	accounting	NOUN
cjfa-15280	87	24	policy	policy	NOUN
cjfa-15280	87	25	changes	change	NOUN
cjfa-15280	87	26	than	than	ADP
cjfa-15280	87	27	other	other	ADJ
cjfa-15280	87	28	companies	company	NOUN
cjfa-15280	87	29	,	,	PUNCT
cjfa-15280	87	30	taxation	taxation	NOUN
cjfa-15280	87	31	:	:	PUNCT
cjfa-15280	87	32	fraud	fraud	NOUN
cjfa-15280	87	33	creative	creative	ADJ
cjfa-15280	87	34	accounting	accounting	NOUN
cjfa-15280	87	35	may	may	AUX
cjfa-15280	87	36	also	also	ADV
cjfa-15280	87	37	be	be	AUX
cjfa-15280	87	38	a	a	DET
cjfa-15280	87	39	result	result	NOUN
cjfa-15280	87	40	of	of	ADP
cjfa-15280	87	41	desire	desire	NOUN
cjfa-15280	87	42	for	for	ADP
cjfa-15280	87	43	some	some	DET
cjfa-15280	87	44	tax	tax	NOUN
cjfa-15280	87	45	benefit	benefit	NOUN
cjfa-15280	87	46	especially	especially	ADV
cjfa-15280	87	47	when	when	SCONJ
cjfa-15280	87	48	taxable	taxable	ADJ
cjfa-15280	87	49	income	income	NOUN
cjfa-15280	87	50	is	be	AUX
cjfa-15280	87	51	measured	measure	VERB
cjfa-15280	87	52	through	through	ADP
cjfa-15280	87	53	accounting	accounting	NOUN
cjfa-15280	87	54	numbers	number	NOUN
cjfa-15280	87	55	,	,	PUNCT
cjfa-15280	87	56	creative	creative	ADJ
cjfa-15280	87	57	accounting	accounting	NOUN
cjfa-15280	87	58	practicies	practicie	NOUN
cjfa-15280	87	59	in	in	ADP
cjfa-15280	87	60	slovakia	slovakia	PROPN
cjfa-15280	87	61	…	…	PUNCT
cjfa-15280	87	62	77	77	NUM
cjfa-15280	87	63	change	change	NOUN
cjfa-15280	87	64	in	in	ADP
cjfa-15280	87	65	management	management	NOUN
cjfa-15280	87	66	:	:	PUNCT
cjfa-15280	87	67	there	there	PRON
cjfa-15280	87	68	is	be	VERB
cjfa-15280	87	69	another	another	DET
cjfa-15280	87	70	important	important	ADJ
cjfa-15280	87	71	tendency	tendency	NOUN
cjfa-15280	87	72	of	of	ADP
cjfa-15280	87	73	new	new	ADJ
cjfa-15280	87	74	managers	manager	NOUN
cjfa-15280	87	75	to	to	PART
cjfa-15280	87	76	show	show	VERB
cjfa-15280	87	77	losses	loss	NOUN
cjfa-15280	87	78	due	due	ADJ
cjfa-15280	87	79	to	to	ADP
cjfa-15280	87	80	poor	poor	ADJ
cjfa-15280	87	81	management	management	NOUN
cjfa-15280	87	82	of	of	ADP
cjfa-15280	87	83	old	old	ADJ
cjfa-15280	87	84	management	management	NOUN
cjfa-15280	87	85	by	by	ADP
cjfa-15280	87	86	some	some	DET
cjfa-15280	87	87	provisions	provision	NOUN
cjfa-15280	87	88	.	.	PUNCT
cjfa-15280	88	1	fox	fox	PROPN
cjfa-15280	88	2	(	(	PUNCT
cjfa-15280	88	3	1997	1997	NUM
cjfa-15280	88	4	)	)	PUNCT
cjfa-15280	88	5	found	find	VERB
cjfa-15280	88	6	this	this	DET
cjfa-15280	88	7	tendency	tendency	NOUN
cjfa-15280	88	8	in	in	ADP
cjfa-15280	88	9	us	us	PROPN
cjfa-15280	88	10	bank	bank	NOUN
cjfa-15280	88	11	managers	manager	NOUN
cjfa-15280	88	12	.	.	PUNCT
cjfa-15280	89	1	the	the	DET
cjfa-15280	89	2	potential	potential	NOUN
cjfa-15280	89	3	for	for	ADP
cjfa-15280	89	4	fraud	fraud	NOUN
cjfa-15280	89	5	accounting	accounting	NOUN
cjfa-15280	89	6	is	be	AUX
cjfa-15280	89	7	found	find	VERB
cjfa-15280	89	8	in	in	ADP
cjfa-15280	89	9	six	six	NUM
cjfa-15280	89	10	principal	principal	ADJ
cjfa-15280	89	11	areas	area	NOUN
cjfa-15280	89	12	:	:	PUNCT
cjfa-15280	89	13	regulatory	regulatory	ADJ
cjfa-15280	89	14	flexibility	flexibility	NOUN
cjfa-15280	89	15	,	,	PUNCT
cjfa-15280	89	16	a	a	DET
cjfa-15280	89	17	dearth	dearth	NOUN
cjfa-15280	89	18	of	of	ADP
cjfa-15280	89	19	regulation	regulation	NOUN
cjfa-15280	89	20	,	,	PUNCT
cjfa-15280	89	21	a	a	DET
cjfa-15280	89	22	scope	scope	NOUN
cjfa-15280	89	23	for	for	ADP
cjfa-15280	89	24	managerial	managerial	ADJ
cjfa-15280	89	25	judgment	judgment	NOUN
cjfa-15280	89	26	in	in	ADP
cjfa-15280	89	27	respect	respect	NOUN
cjfa-15280	89	28	of	of	ADP
cjfa-15280	89	29	assumptions	assumption	NOUN
cjfa-15280	89	30	about	about	ADP
cjfa-15280	89	31	the	the	DET
cjfa-15280	89	32	future	future	NOUN
cjfa-15280	89	33	,	,	PUNCT
cjfa-15280	89	34	the	the	DET
cjfa-15280	89	35	timing	timing	NOUN
cjfa-15280	89	36	of	of	ADP
cjfa-15280	89	37	some	some	DET
cjfa-15280	89	38	transactions	transaction	NOUN
cjfa-15280	89	39	,	,	PUNCT
cjfa-15280	89	40	use	use	NOUN
cjfa-15280	89	41	of	of	ADP
cjfa-15280	89	42	artificial	artificial	ADJ
cjfa-15280	89	43	transactions	transaction	NOUN
cjfa-15280	89	44	and	and	CCONJ
cjfa-15280	89	45	finally	finally	ADV
cjfa-15280	89	46	the	the	DET
cjfa-15280	89	47	reclassification	reclassification	NOUN
cjfa-15280	89	48	and	and	CCONJ
cjfa-15280	89	49	presentation	presentation	NOUN
cjfa-15280	89	50	of	of	ADP
cjfa-15280	89	51	financial	financial	ADJ
cjfa-15280	89	52	numbers	number	NOUN
cjfa-15280	89	53	.	.	PUNCT
cjfa-15280	90	1	taking	take	VERB
cjfa-15280	90	2	each	each	PRON
cjfa-15280	90	3	of	of	ADP
cjfa-15280	90	4	the	the	DET
cjfa-15280	90	5	six	six	NUM
cjfa-15280	90	6	areas	area	NOUN
cjfa-15280	90	7	in	in	ADP
cjfa-15280	90	8	turn	turn	NOUN
cjfa-15280	90	9	:	:	PUNCT
cjfa-15280	90	10	regulatory	regulatory	ADJ
cjfa-15280	90	11	flexibility	flexibility	NOUN
cjfa-15280	90	12	.	.	PUNCT
cjfa-15280	91	1	accounting	accounting	NOUN
cjfa-15280	91	2	regulation	regulation	NOUN
cjfa-15280	91	3	often	often	ADV
cjfa-15280	91	4	permits	permit	VERB
cjfa-15280	91	5	a	a	DET
cjfa-15280	91	6	choice	choice	NOUN
cjfa-15280	91	7	of	of	ADP
cjfa-15280	91	8	policy	policy	NOUN
cjfa-15280	91	9	;	;	PUNCT
cjfa-15280	91	10	for	for	ADP
cjfa-15280	91	11	example	example	NOUN
cjfa-15280	91	12	,	,	PUNCT
cjfa-15280	91	13	in	in	ADP
cjfa-15280	91	14	respect	respect	NOUN
cjfa-15280	91	15	of	of	ADP
cjfa-15280	91	16	asset	asset	NOUN
cjfa-15280	91	17	valuation	valuation	NOUN
cjfa-15280	91	18	(	(	PUNCT
cjfa-15280	91	19	ifrs	ifrs	PROPN
cjfa-15280	91	20	permit	permit	VERB
cjfa-15280	91	21	a	a	DET
cjfa-15280	91	22	choice	choice	NOUN
cjfa-15280	91	23	between	between	ADP
cjfa-15280	91	24	carrying	carry	VERB
cjfa-15280	91	25	non	non	ADJ
cjfa-15280	91	26	-	-	ADJ
cjfa-15280	91	27	current	current	ADJ
cjfa-15280	91	28	assets	asset	NOUN
cjfa-15280	91	29	at	at	ADP
cjfa-15280	91	30	either	either	CCONJ
cjfa-15280	91	31	revaluated	revaluate	VERB
cjfa-15280	91	32	amounts	amount	NOUN
cjfa-15280	91	33	or	or	CCONJ
cjfa-15280	91	34	depreciated	depreciate	VERB
cjfa-15280	91	35	historical	historical	ADJ
cjfa-15280	91	36	cost	cost	NOUN
cjfa-15280	91	37	)	)	PUNCT
cjfa-15280	91	38	.	.	PUNCT
cjfa-15280	92	1	business	business	NOUN
cjfa-15280	92	2	entities	entity	NOUN
cjfa-15280	92	3	may	may	AUX
cjfa-15280	92	4	,	,	PUNCT
cjfa-15280	92	5	quite	quite	ADV
cjfa-15280	92	6	validly	validly	ADV
cjfa-15280	92	7	,	,	PUNCT
cjfa-15280	92	8	change	change	VERB
cjfa-15280	92	9	their	their	PRON
cjfa-15280	92	10	accounting	accounting	NOUN
cjfa-15280	92	11	policies	policy	NOUN
cjfa-15280	92	12	.	.	PUNCT
cjfa-15280	93	1	as	as	SCONJ
cjfa-15280	93	2	schipper	schipper	NOUN
cjfa-15280	93	3	(	(	PUNCT
cjfa-15280	93	4	1989	1989	NUM
cjfa-15280	93	5	)	)	PUNCT
cjfa-15280	93	6	points	point	VERB
cjfa-15280	93	7	out	out	ADP
cjfa-15280	93	8	,	,	PUNCT
cjfa-15280	93	9	such	such	ADJ
cjfa-15280	93	10	changes	change	NOUN
cjfa-15280	93	11	may	may	AUX
cjfa-15280	93	12	be	be	AUX
cjfa-15280	93	13	relatively	relatively	ADV
cjfa-15280	93	14	easy	easy	ADJ
cjfa-15280	93	15	to	to	PART
cjfa-15280	93	16	identify	identify	VERB
cjfa-15280	93	17	in	in	ADP
cjfa-15280	93	18	the	the	DET
cjfa-15280	93	19	year	year	NOUN
cjfa-15280	93	20	of	of	ADP
cjfa-15280	93	21	change	change	NOUN
cjfa-15280	93	22	,	,	PUNCT
cjfa-15280	93	23	but	but	CCONJ
cjfa-15280	93	24	are	be	AUX
cjfa-15280	93	25	much	much	ADV
cjfa-15280	93	26	less	less	ADV
cjfa-15280	93	27	readily	readily	ADV
cjfa-15280	93	28	discernible	discernible	ADJ
cjfa-15280	93	29	thereafter	thereafter	ADV
cjfa-15280	93	30	.	.	PUNCT
cjfa-15280	94	1	dearth	dearth	NOUN
cjfa-15280	94	2	of	of	ADP
cjfa-15280	94	3	regulation	regulation	NOUN
cjfa-15280	94	4	.	.	PUNCT
cjfa-15280	95	1	some	some	DET
cjfa-15280	95	2	areas	area	NOUN
cjfa-15280	95	3	are	be	AUX
cjfa-15280	95	4	simply	simply	ADV
cjfa-15280	95	5	not	not	PART
cjfa-15280	95	6	fully	fully	ADV
cjfa-15280	95	7	regulated	regulate	VERB
cjfa-15280	95	8	.	.	PUNCT
cjfa-15280	96	1	for	for	ADP
cjfa-15280	96	2	example	example	NOUN
cjfa-15280	96	3	,	,	PUNCT
cjfa-15280	96	4	there	there	PRON
cjfa-15280	96	5	are	be	VERB
cjfa-15280	96	6	(	(	PUNCT
cjfa-15280	96	7	as	as	ADV
cjfa-15280	96	8	yet	yet	ADV
cjfa-15280	96	9	)	)	PUNCT
cjfa-15280	96	10	very	very	ADV
cjfa-15280	96	11	few	few	ADJ
cjfa-15280	96	12	mandatory	mandatory	ADJ
cjfa-15280	96	13	requirements	requirement	NOUN
cjfa-15280	96	14	in	in	ADP
cjfa-15280	96	15	respect	respect	NOUN
cjfa-15280	96	16	of	of	ADP
cjfa-15280	96	17	accounting	account	VERB
cjfa-15280	96	18	for	for	ADP
cjfa-15280	96	19	stock	stock	NOUN
cjfa-15280	96	20	options	option	NOUN
cjfa-15280	96	21	.	.	PUNCT
cjfa-15280	97	1	management	management	NOUN
cjfa-15280	97	2	has	have	VERB
cjfa-15280	97	3	considerable	considerable	ADJ
cjfa-15280	97	4	scope	scope	NOUN
cjfa-15280	97	5	for	for	ADP
cjfa-15280	97	6	estimation	estimation	NOUN
cjfa-15280	97	7	in	in	ADP
cjfa-15280	97	8	discretionary	discretionary	ADJ
cjfa-15280	97	9	areas	area	NOUN
cjfa-15280	97	10	.	.	PUNCT
cjfa-15280	98	1	mc	mc	PROPN
cjfa-15280	98	2	nichols	nichols	PROPN
cjfa-15280	98	3	and	and	CCONJ
cjfa-15280	98	4	wilson	wilson	PROPN
cjfa-15280	98	5	(	(	PUNCT
cjfa-15280	98	6	1988	1988	NUM
cjfa-15280	98	7	)	)	PUNCT
cjfa-15280	98	8	,	,	PUNCT
cjfa-15280	98	9	for	for	ADP
cjfa-15280	98	10	example	example	NOUN
cjfa-15280	98	11	,	,	PUNCT
cjfa-15280	98	12	examine	examine	VERB
cjfa-15280	98	13	the	the	DET
cjfa-15280	98	14	discretionary	discretionary	ADJ
cjfa-15280	98	15	and	and	CCONJ
cjfa-15280	98	16	nondiscretionary	nondiscretionary	ADJ
cjfa-15280	98	17	elements	element	NOUN
cjfa-15280	98	18	of	of	ADP
cjfa-15280	98	19	the	the	DET
cjfa-15280	98	20	bad	bad	ADJ
cjfa-15280	98	21	debts	debt	NOUN
cjfa-15280	98	22	provision	provision	NOUN
cjfa-15280	98	23	.	.	PUNCT
cjfa-15280	99	1	genuine	genuine	ADJ
cjfa-15280	99	2	transactions	transaction	NOUN
cjfa-15280	99	3	can	can	AUX
cjfa-15280	99	4	also	also	ADV
cjfa-15280	99	5	be	be	AUX
cjfa-15280	99	6	timed	time	VERB
cjfa-15280	99	7	so	so	SCONJ
cjfa-15280	99	8	as	as	SCONJ
cjfa-15280	99	9	to	to	PART
cjfa-15280	99	10	give	give	VERB
cjfa-15280	99	11	the	the	DET
cjfa-15280	99	12	desired	desire	VERB
cjfa-15280	99	13	impression	impression	NOUN
cjfa-15280	99	14	in	in	ADP
cjfa-15280	99	15	the	the	DET
cjfa-15280	99	16	accounts	account	NOUN
cjfa-15280	99	17	.	.	PUNCT
cjfa-15280	100	1	as	as	ADP
cjfa-15280	100	2	an	an	DET
cjfa-15280	100	3	example	example	NOUN
cjfa-15280	100	4	,	,	PUNCT
cjfa-15280	100	5	suppose	suppose	VERB
cjfa-15280	100	6	a	a	DET
cjfa-15280	100	7	business	business	NOUN
cjfa-15280	100	8	has	have	VERB
cjfa-15280	100	9	an	an	DET
cjfa-15280	100	10	investment	investment	NOUN
cjfa-15280	100	11	at	at	ADP
cjfa-15280	100	12	historic	historic	ADJ
cjfa-15280	100	13	cost	cost	NOUN
cjfa-15280	100	14	which	which	PRON
cjfa-15280	100	15	can	can	AUX
cjfa-15280	100	16	easily	easily	ADV
cjfa-15280	100	17	be	be	AUX
cjfa-15280	100	18	sold	sell	VERB
cjfa-15280	100	19	for	for	ADP
cjfa-15280	100	20	a	a	DET
cjfa-15280	100	21	higher	high	ADJ
cjfa-15280	100	22	sales	sale	NOUN
cjfa-15280	100	23	price	price	NOUN
cjfa-15280	100	24	,	,	PUNCT
cjfa-15280	100	25	being	be	AUX
cjfa-15280	100	26	the	the	DET
cjfa-15280	100	27	current	current	ADJ
cjfa-15280	100	28	value	value	NOUN
cjfa-15280	100	29	.	.	PUNCT
cjfa-15280	101	1	the	the	DET
cjfa-15280	101	2	managers	manager	NOUN
cjfa-15280	101	3	of	of	ADP
cjfa-15280	101	4	the	the	DET
cjfa-15280	101	5	business	business	NOUN
cjfa-15280	101	6	are	be	AUX
cjfa-15280	101	7	free	free	ADJ
cjfa-15280	101	8	to	to	PART
cjfa-15280	101	9	choose	choose	VERB
cjfa-15280	101	10	in	in	ADP
cjfa-15280	101	11	which	which	DET
cjfa-15280	101	12	year	year	NOUN
cjfa-15280	101	13	they	they	PRON
cjfa-15280	101	14	sell	sell	VERB
cjfa-15280	101	15	the	the	DET
cjfa-15280	101	16	investment	investment	NOUN
cjfa-15280	101	17	and	and	CCONJ
cjfa-15280	101	18	so	so	ADV
cjfa-15280	101	19	increase	increase	VERB
cjfa-15280	101	20	the	the	DET
cjfa-15280	101	21	profit	profit	NOUN
cjfa-15280	101	22	in	in	ADP
cjfa-15280	101	23	the	the	DET
cjfa-15280	101	24	accounts	account	NOUN
cjfa-15280	101	25	.	.	PUNCT
cjfa-15280	102	1	artificial	artificial	ADJ
cjfa-15280	102	2	transactions	transaction	NOUN
cjfa-15280	102	3	can	can	AUX
cjfa-15280	102	4	be	be	AUX
cjfa-15280	102	5	entered	enter	VERB
cjfa-15280	102	6	into	into	ADP
cjfa-15280	102	7	both	both	PRON
cjfa-15280	102	8	to	to	PART
cjfa-15280	102	9	manipulate	manipulate	VERB
cjfa-15280	102	10	balance	balance	NOUN
cjfa-15280	102	11	sheet	sheet	NOUN
cjfa-15280	102	12	amounts	amount	NOUN
cjfa-15280	102	13	and	and	CCONJ
cjfa-15280	102	14	to	to	PART
cjfa-15280	102	15	move	move	VERB
cjfa-15280	102	16	profits	profit	NOUN
cjfa-15280	102	17	between	between	ADP
cjfa-15280	102	18	accounting	accounting	NOUN
cjfa-15280	102	19	periods	period	NOUN
cjfa-15280	102	20	.	.	PUNCT
cjfa-15280	103	1	this	this	PRON
cjfa-15280	103	2	is	be	AUX
cjfa-15280	103	3	achieved	achieve	VERB
cjfa-15280	103	4	by	by	ADP
cjfa-15280	103	5	entering	enter	VERB
cjfa-15280	103	6	into	into	ADP
cjfa-15280	103	7	two	two	NUM
cjfa-15280	103	8	or	or	CCONJ
cjfa-15280	103	9	more	more	ADV
cjfa-15280	103	10	related	relate	VERB
cjfa-15280	103	11	transactions	transaction	NOUN
cjfa-15280	103	12	with	with	ADP
cjfa-15280	103	13	an	an	DET
cjfa-15280	103	14	obliging	obliging	ADJ
cjfa-15280	103	15	third	third	ADJ
cjfa-15280	103	16	party	party	NOUN
cjfa-15280	103	17	,	,	PUNCT
cjfa-15280	103	18	normally	normally	ADV
cjfa-15280	103	19	a	a	DET
cjfa-15280	103	20	bank	bank	NOUN
cjfa-15280	103	21	.	.	PUNCT
cjfa-15280	104	1	the	the	DET
cjfa-15280	104	2	sale	sale	NOUN
cjfa-15280	104	3	price	price	NOUN
cjfa-15280	104	4	under	under	ADP
cjfa-15280	104	5	such	such	DET
cjfa-15280	104	6	a	a	DET
cjfa-15280	104	7	'	'	PUNCT
cjfa-15280	104	8	sale	sale	NOUN
cjfa-15280	104	9	and	and	CCONJ
cjfa-15280	104	10	leaseback	leaseback	NOUN
cjfa-15280	104	11	'	'	PUNCT
cjfa-15280	104	12	can	can	AUX
cjfa-15280	104	13	be	be	AUX
cjfa-15280	104	14	pitched	pitch	VERB
cjfa-15280	104	15	above	above	ADP
cjfa-15280	104	16	or	or	CCONJ
cjfa-15280	104	17	below	below	ADP
cjfa-15280	104	18	the	the	DET
cjfa-15280	104	19	current	current	ADJ
cjfa-15280	104	20	value	value	NOUN
cjfa-15280	104	21	of	of	ADP
cjfa-15280	104	22	the	the	DET
cjfa-15280	104	23	asset	asset	NOUN
cjfa-15280	104	24	,	,	PUNCT
cjfa-15280	104	25	because	because	SCONJ
cjfa-15280	104	26	the	the	DET
cjfa-15280	104	27	difference	difference	NOUN
cjfa-15280	104	28	can	can	AUX
cjfa-15280	104	29	be	be	AUX
cjfa-15280	104	30	compensated	compensate	VERB
cjfa-15280	104	31	for	for	ADP
cjfa-15280	104	32	by	by	ADP
cjfa-15280	104	33	increased	increased	ADJ
cjfa-15280	104	34	or	or	CCONJ
cjfa-15280	104	35	reduced	reduced	ADJ
cjfa-15280	104	36	rentals	rental	NOUN
cjfa-15280	104	37	.	.	PUNCT
cjfa-15280	105	1	reclassification	reclassification	NOUN
cjfa-15280	105	2	and	and	CCONJ
cjfa-15280	105	3	presentation	presentation	NOUN
cjfa-15280	105	4	of	of	ADP
cjfa-15280	105	5	financial	financial	ADJ
cjfa-15280	105	6	numbers	number	NOUN
cjfa-15280	105	7	are	be	AUX
cjfa-15280	105	8	relatively	relatively	ADV
cjfa-15280	105	9	underexplored	underexplored	ADJ
cjfa-15280	105	10	in	in	ADP
cjfa-15280	105	11	the	the	DET
cjfa-15280	105	12	literature	literature	NOUN
cjfa-15280	105	13	.	.	PUNCT
cjfa-15280	106	1	miroslav	miroslav	PROPN
cjfa-15280	106	2	škoda	škoda	PROPN
cjfa-15280	106	3	,	,	PUNCT
cjfa-15280	106	4	tomáš	tomáš	ADP
cjfa-15280	106	5	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	106	6	,	,	PUNCT
cjfa-15280	106	7	gabriela	gabriela	PROPN
cjfa-15280	106	8	gabrhelová78	gabrhelová78	VERB
cjfa-15280	106	9	many	many	ADJ
cjfa-15280	106	10	size	size	NOUN
cjfa-15280	106	11	companies	company	NOUN
cjfa-15280	106	12	are	be	AUX
cjfa-15280	106	13	indulged	indulge	VERB
cjfa-15280	106	14	in	in	ADP
cjfa-15280	106	15	creative	creative	ADJ
cjfa-15280	106	16	accounting	accounting	NOUN
cjfa-15280	106	17	practices	practice	NOUN
cjfa-15280	106	18	and	and	CCONJ
cjfa-15280	106	19	investors	investor	NOUN
cjfa-15280	106	20	have	have	VERB
cjfa-15280	106	21	to	to	PART
cjfa-15280	106	22	carefully	carefully	ADV
cjfa-15280	106	23	examine	examine	VERB
cjfa-15280	106	24	the	the	DET
cjfa-15280	106	25	books	book	NOUN
cjfa-15280	106	26	of	of	ADP
cjfa-15280	106	27	accounts	account	NOUN
cjfa-15280	106	28	,	,	PUNCT
cjfa-15280	106	29	its	its	PRON
cjfa-15280	106	30	profits	profit	NOUN
cjfa-15280	106	31	and	and	CCONJ
cjfa-15280	106	32	cash	cash	NOUN
cjfa-15280	106	33	flows	flow	NOUN
cjfa-15280	106	34	.	.	PUNCT
cjfa-15280	107	1	question	question	NOUN
cjfa-15280	107	2	is	be	AUX
cjfa-15280	107	3	raised	raise	VERB
cjfa-15280	107	4	on	on	ADP
cjfa-15280	107	5	many	many	ADJ
cjfa-15280	107	6	giant	giant	ADJ
cjfa-15280	107	7	firms	firm	NOUN
cjfa-15280	107	8	which	which	PRON
cjfa-15280	107	9	were	be	AUX
cjfa-15280	107	10	directly	directly	ADV
cjfa-15280	107	11	or	or	CCONJ
cjfa-15280	107	12	indirectly	indirectly	ADV
cjfa-15280	107	13	related	relate	VERB
cjfa-15280	107	14	with	with	ADP
cjfa-15280	107	15	other	other	ADJ
cjfa-15280	107	16	foreign	foreign	ADJ
cjfa-15280	107	17	companies	company	NOUN
cjfa-15280	107	18	.	.	PUNCT
cjfa-15280	108	1	slovakia	slovakia	PROPN
cjfa-15280	108	2	is	be	AUX
cjfa-15280	108	3	still	still	ADV
cjfa-15280	108	4	developing	develop	VERB
cjfa-15280	108	5	economy	economy	NOUN
cjfa-15280	108	6	where	where	SCONJ
cjfa-15280	108	7	corporate	corporate	ADJ
cjfa-15280	108	8	sector	sector	NOUN
cjfa-15280	108	9	is	be	AUX
cjfa-15280	108	10	contributing	contribute	VERB
cjfa-15280	108	11	a	a	DET
cjfa-15280	108	12	major	major	ADJ
cjfa-15280	108	13	part	part	NOUN
cjfa-15280	108	14	in	in	ADP
cjfa-15280	108	15	national	national	ADJ
cjfa-15280	108	16	income	income	NOUN
cjfa-15280	108	17	,	,	PUNCT
cjfa-15280	108	18	and	and	CCONJ
cjfa-15280	108	19	it	it	PRON
cjfa-15280	108	20	is	be	AUX
cjfa-15280	108	21	spreading	spread	VERB
cjfa-15280	108	22	its	its	PRON
cjfa-15280	108	23	wings	wing	NOUN
cjfa-15280	108	24	all	all	ADV
cjfa-15280	108	25	over	over	ADP
cjfa-15280	108	26	world	world	NOUN
cjfa-15280	108	27	where	where	SCONJ
cjfa-15280	108	28	they	they	PRON
cjfa-15280	108	29	get	get	VERB
cjfa-15280	108	30	lots	lot	NOUN
cjfa-15280	108	31	of	of	ADP
cjfa-15280	108	32	opportunities	opportunity	NOUN
cjfa-15280	108	33	to	to	PART
cjfa-15280	108	34	go	go	VERB
cjfa-15280	108	35	for	for	ADP
cjfa-15280	108	36	creative	creative	ADJ
cjfa-15280	108	37	accounting	accounting	NOUN
cjfa-15280	108	38	as	as	SCONJ
cjfa-15280	108	39	all	all	DET
cjfa-15280	108	40	countries	country	NOUN
cjfa-15280	108	41	have	have	VERB
cjfa-15280	108	42	different	different	ADJ
cjfa-15280	108	43	accounting	accounting	NOUN
cjfa-15280	108	44	system	system	NOUN
cjfa-15280	108	45	which	which	PRON
cjfa-15280	108	46	creates	create	VERB
cjfa-15280	108	47	ambiguity	ambiguity	NOUN
cjfa-15280	108	48	in	in	ADP
cjfa-15280	108	49	investor	investor	NOUN
cjfa-15280	108	50	’s	’s	PART
cjfa-15280	108	51	mind	mind	NOUN
cjfa-15280	108	52	.	.	PUNCT
cjfa-15280	109	1	and	and	CCONJ
cjfa-15280	109	2	thus	thus	ADV
cjfa-15280	109	3	number	number	NOUN
cjfa-15280	109	4	of	of	ADP
cjfa-15280	109	5	accounting	accounting	NOUN
cjfa-15280	109	6	scandals	scandal	NOUN
cjfa-15280	109	7	is	be	AUX
cjfa-15280	109	8	increasing	increase	VERB
cjfa-15280	109	9	in	in	ADP
cjfa-15280	109	10	slovakia	slovakia	PROPN
cjfa-15280	109	11	.	.	PUNCT
cjfa-15280	110	1	as	as	ADP
cjfa-15280	110	2	skoda	skoda	PROPN
cjfa-15280	110	3	and	and	CCONJ
cjfa-15280	110	4	hrazdilova	hrazdilova	NOUN
cjfa-15280	110	5	bockova	bockova	X
cjfa-15280	110	6	(	(	PUNCT
cjfa-15280	110	7	2014	2014	NUM
cjfa-15280	110	8	)	)	PUNCT
cjfa-15280	110	9	discuss	discuss	NOUN
cjfa-15280	110	10	in	in	ADP
cjfa-15280	110	11	their	their	PRON
cjfa-15280	110	12	study	study	NOUN
cjfa-15280	110	13	,	,	PUNCT
cjfa-15280	110	14	creative	creative	ADJ
cjfa-15280	110	15	accounting	accounting	NOUN
cjfa-15280	110	16	is	be	AUX
cjfa-15280	110	17	prevailing	prevail	VERB
cjfa-15280	110	18	in	in	ADP
cjfa-15280	110	19	almost	almost	ADV
cjfa-15280	110	20	all	all	DET
cjfa-15280	110	21	the	the	DET
cjfa-15280	110	22	companies	company	NOUN
cjfa-15280	110	23	in	in	ADP
cjfa-15280	110	24	slovakia	slovakia	PROPN
cjfa-15280	110	25	,	,	PUNCT
cjfa-15280	110	26	the	the	DET
cjfa-15280	110	27	reason	reason	NOUN
cjfa-15280	110	28	might	might	AUX
cjfa-15280	110	29	be	be	AUX
cjfa-15280	110	30	the	the	DET
cjfa-15280	110	31	increasing	increase	VERB
cjfa-15280	110	32	level	level	NOUN
cjfa-15280	110	33	of	of	ADP
cjfa-15280	110	34	competition	competition	NOUN
cjfa-15280	110	35	and	and	CCONJ
cjfa-15280	110	36	dearth	dearth	NOUN
cjfa-15280	110	37	of	of	ADP
cjfa-15280	110	38	sustaining	sustain	VERB
cjfa-15280	110	39	in	in	ADP
cjfa-15280	110	40	the	the	DET
cjfa-15280	110	41	market	market	NOUN
cjfa-15280	110	42	.	.	PUNCT
cjfa-15280	111	1	loopholes	loophole	NOUN
cjfa-15280	111	2	or	or	CCONJ
cjfa-15280	111	3	weaknesses	weakness	NOUN
cjfa-15280	111	4	in	in	ADP
cjfa-15280	111	5	slovak	slovak	ADJ
cjfa-15280	111	6	accounting	accounting	NOUN
cjfa-15280	111	7	standards	standard	NOUN
cjfa-15280	111	8	are	be	AUX
cjfa-15280	111	9	facilitating	facilitate	VERB
cjfa-15280	111	10	the	the	DET
cjfa-15280	111	11	corporate	corporate	ADJ
cjfa-15280	111	12	sector	sector	NOUN
cjfa-15280	111	13	to	to	PART
cjfa-15280	111	14	indulge	indulge	VERB
cjfa-15280	111	15	in	in	ADP
cjfa-15280	111	16	creative	creative	ADJ
cjfa-15280	111	17	accounting	accounting	NOUN
cjfa-15280	111	18	practices	practice	NOUN
cjfa-15280	111	19	.	.	PUNCT
cjfa-15280	112	1	they	they	PRON
cjfa-15280	112	2	find	find	VERB
cjfa-15280	112	3	that	that	SCONJ
cjfa-15280	112	4	where	where	SCONJ
cjfa-15280	112	5	the	the	DET
cjfa-15280	112	6	relevant	relevant	ADJ
cjfa-15280	112	7	accounting	accounting	NOUN
cjfa-15280	112	8	standards	standard	NOUN
cjfa-15280	112	9	are	be	AUX
cjfa-15280	112	10	permissive	permissive	ADJ
cjfa-15280	112	11	managers	manager	NOUN
cjfa-15280	112	12	will	will	AUX
cjfa-15280	112	13	exploit	exploit	VERB
cjfa-15280	112	14	the	the	DET
cjfa-15280	112	15	potential	potential	ADJ
cjfa-15280	112	16	use	use	NOUN
cjfa-15280	112	17	of	of	ADP
cjfa-15280	112	18	creative	creative	ADJ
cjfa-15280	112	19	accounting	accounting	NOUN
cjfa-15280	112	20	.	.	PUNCT
cjfa-15280	113	1	such	such	ADJ
cjfa-15280	113	2	behaviours	behaviour	NOUN
cjfa-15280	113	3	are	be	AUX
cjfa-15280	113	4	curtailed	curtail	VERB
cjfa-15280	113	5	once	once	SCONJ
cjfa-15280	113	6	the	the	DET
cjfa-15280	113	7	provisions	provision	NOUN
cjfa-15280	113	8	of	of	ADP
cjfa-15280	113	9	accounting	accounting	NOUN
cjfa-15280	113	10	standards	standard	NOUN
cjfa-15280	113	11	are	be	AUX
cjfa-15280	113	12	tightened	tighten	VERB
cjfa-15280	113	13	.	.	PUNCT
cjfa-15280	114	1	but	but	CCONJ
cjfa-15280	114	2	the	the	DET
cjfa-15280	114	3	loopholes	loophole	NOUN
cjfa-15280	114	4	are	be	AUX
cjfa-15280	114	5	so	so	ADV
cjfa-15280	114	6	common	common	ADJ
cjfa-15280	114	7	and	and	CCONJ
cjfa-15280	114	8	prevailing	prevail	VERB
cjfa-15280	114	9	in	in	ADP
cjfa-15280	114	10	accounting	accounting	NOUN
cjfa-15280	114	11	standards	standard	NOUN
cjfa-15280	114	12	in	in	ADP
cjfa-15280	114	13	such	such	DET
cjfa-15280	114	14	a	a	DET
cjfa-15280	114	15	manner	manner	NOUN
cjfa-15280	114	16	that	that	SCONJ
cjfa-15280	114	17	even	even	ADV
cjfa-15280	114	18	if	if	SCONJ
cjfa-15280	114	19	certain	certain	ADJ
cjfa-15280	114	20	loopholes	loophole	NOUN
cjfa-15280	114	21	are	be	AUX
cjfa-15280	114	22	eliminated	eliminate	VERB
cjfa-15280	114	23	,	,	PUNCT
cjfa-15280	114	24	the	the	DET
cjfa-15280	114	25	practice	practice	NOUN
cjfa-15280	114	26	of	of	ADP
cjfa-15280	114	27	creative	creative	ADJ
cjfa-15280	114	28	accounting	accounting	NOUN
cjfa-15280	114	29	is	be	AUX
cjfa-15280	114	30	likely	likely	ADJ
cjfa-15280	114	31	to	to	PART
cjfa-15280	114	32	exist	exist	VERB
cjfa-15280	114	33	.	.	PUNCT
cjfa-15280	115	1	nobel	nobel	PROPN
cjfa-15280	115	2	research	research	PROPN
cjfa-15280	115	3	report	report	NOUN
cjfa-15280	115	4	highlighted	highlight	VERB
cjfa-15280	115	5	the	the	DET
cjfa-15280	115	6	common	common	ADJ
cjfa-15280	115	7	manipulations	manipulation	NOUN
cjfa-15280	115	8	in	in	ADP
cjfa-15280	115	9	accounting	accounting	NOUN
cjfa-15280	115	10	records	record	NOUN
cjfa-15280	115	11	in	in	ADP
cjfa-15280	115	12	slovakia	slovakia	PROPN
cjfa-15280	115	13	:	:	PUNCT
cjfa-15280	115	14	revenue	revenue	NOUN
cjfa-15280	115	15	manipulation	manipulation	NOUN
cjfa-15280	115	16	:	:	PUNCT
cjfa-15280	115	17	recording	recording	NOUN
cjfa-15280	115	18	revenues	revenue	NOUN
cjfa-15280	115	19	ahead	ahead	ADV
cjfa-15280	115	20	of	of	ADP
cjfa-15280	115	21	time	time	NOUN
cjfa-15280	115	22	and	and	CCONJ
cjfa-15280	115	23	booking	book	VERB
cjfa-15280	115	24	fictitious	fictitious	ADJ
cjfa-15280	115	25	sales	sale	NOUN
cjfa-15280	115	26	,	,	PUNCT
cjfa-15280	115	27	expense	expense	NOUN
cjfa-15280	115	28	manipulation	manipulation	NOUN
cjfa-15280	115	29	,	,	PUNCT
cjfa-15280	115	30	cash	cash	NOUN
cjfa-15280	115	31	manipulation	manipulation	NOUN
cjfa-15280	115	32	,	,	PUNCT
cjfa-15280	115	33	invisible	invisible	ADJ
cjfa-15280	115	34	restatement	restatement	NOUN
cjfa-15280	115	35	of	of	ADP
cjfa-15280	115	36	prior	prior	ADJ
cjfa-15280	115	37	period	period	NOUN
cjfa-15280	115	38	accounts	account	NOUN
cjfa-15280	115	39	.	.	PUNCT
cjfa-15280	116	1	most	most	ADJ
cjfa-15280	116	2	of	of	ADP
cjfa-15280	116	3	the	the	DET
cjfa-15280	116	4	companies	company	NOUN
cjfa-15280	116	5	in	in	ADP
cjfa-15280	116	6	slovakia	slovakia	PROPN
cjfa-15280	116	7	are	be	AUX
cjfa-15280	116	8	taking	take	VERB
cjfa-15280	116	9	undue	undue	ADJ
cjfa-15280	116	10	advantage	advantage	NOUN
cjfa-15280	116	11	of	of	ADP
cjfa-15280	116	12	weaknesses	weakness	NOUN
cjfa-15280	116	13	of	of	ADP
cjfa-15280	116	14	accounting	accounting	NOUN
cjfa-15280	116	15	principles	principle	NOUN
cjfa-15280	116	16	.	.	PUNCT
cjfa-15280	117	1	like	like	INTJ
cjfa-15280	117	2	as	as	SCONJ
cjfa-15280	117	3	mentioned	mention	VERB
cjfa-15280	117	4	by	by	ADP
cjfa-15280	117	5	iceberg	iceberg	NOUN
cjfa-15280	117	6	research	research	NOUN
cjfa-15280	117	7	report	report	NOUN
cjfa-15280	117	8	companies	company	NOUN
cjfa-15280	117	9	tend	tend	VERB
cjfa-15280	117	10	to	to	PART
cjfa-15280	117	11	show	show	VERB
cjfa-15280	117	12	revenue	revenue	NOUN
cjfa-15280	117	13	which	which	PRON
cjfa-15280	117	14	is	be	AUX
cjfa-15280	117	15	not	not	PART
cjfa-15280	117	16	earned	earn	VERB
cjfa-15280	117	17	.	.	PUNCT
cjfa-15280	118	1	this	this	PRON
cjfa-15280	118	2	is	be	AUX
cjfa-15280	118	3	also	also	ADV
cjfa-15280	118	4	considered	consider	VERB
cjfa-15280	118	5	as	as	ADP
cjfa-15280	118	6	aggressive	aggressive	ADJ
cjfa-15280	118	7	accounting	accounting	NOUN
cjfa-15280	118	8	technique	technique	NOUN
cjfa-15280	118	9	whereby	whereby	SCONJ
cjfa-15280	118	10	revenue	revenue	NOUN
cjfa-15280	118	11	is	be	AUX
cjfa-15280	118	12	shown	show	VERB
cjfa-15280	118	13	in	in	ADP
cjfa-15280	118	14	the	the	DET
cjfa-15280	118	15	books	book	NOUN
cjfa-15280	118	16	of	of	ADP
cjfa-15280	118	17	accounts	account	NOUN
cjfa-15280	118	18	before	before	SCONJ
cjfa-15280	118	19	the	the	DET
cjfa-15280	118	20	project	project	NOUN
cjfa-15280	118	21	is	be	AUX
cjfa-15280	118	22	completed	complete	VERB
cjfa-15280	118	23	in	in	ADP
cjfa-15280	118	24	effect	effect	NOUN
cjfa-15280	118	25	of	of	ADP
cjfa-15280	118	26	which	which	PRON
cjfa-15280	118	27	revenue	revenue	NOUN
cjfa-15280	118	28	increases	increase	NOUN
cjfa-15280	118	29	.	.	PUNCT
cjfa-15280	119	1	cash	cash	NOUN
cjfa-15280	119	2	manipulation	manipulation	NOUN
cjfa-15280	119	3	is	be	AUX
cjfa-15280	119	4	one	one	NUM
cjfa-15280	119	5	of	of	ADP
cjfa-15280	119	6	the	the	DET
cjfa-15280	119	7	common	common	ADJ
cjfa-15280	119	8	practices	practice	NOUN
cjfa-15280	119	9	followed	follow	VERB
cjfa-15280	119	10	by	by	ADP
cjfa-15280	119	11	most	most	ADJ
cjfa-15280	119	12	of	of	ADP
cjfa-15280	119	13	the	the	DET
cjfa-15280	119	14	companies	company	NOUN
cjfa-15280	119	15	.	.	PUNCT
cjfa-15280	120	1	it	it	PRON
cjfa-15280	120	2	may	may	AUX
cjfa-15280	120	3	be	be	AUX
cjfa-15280	120	4	noted	note	VERB
cjfa-15280	120	5	that	that	SCONJ
cjfa-15280	120	6	in	in	ADP
cjfa-15280	120	7	1999	1999	NUM
cjfa-15280	120	8	,	,	PUNCT
cjfa-15280	120	9	a	a	DET
cjfa-15280	120	10	year	year	NOUN
cjfa-15280	120	11	when	when	SCONJ
cjfa-15280	120	12	the	the	DET
cjfa-15280	120	13	economy	economy	NOUN
cjfa-15280	120	14	was	be	AUX
cjfa-15280	120	15	in	in	ADP
cjfa-15280	120	16	a	a	DET
cjfa-15280	120	17	relatively	relatively	ADV
cjfa-15280	120	18	buoyant	buoyant	ADJ
cjfa-15280	120	19	condition	condition	NOUN
cjfa-15280	120	20	,	,	PUNCT
cjfa-15280	120	21	the	the	DET
cjfa-15280	120	22	reported	report	VERB
cjfa-15280	120	23	earnings	earning	NOUN
cjfa-15280	120	24	of	of	ADP
cjfa-15280	120	25	9	9	NUM
cjfa-15280	120	26	firms	firm	NOUN
cjfa-15280	120	27	were	be	AUX
cjfa-15280	120	28	less	less	ADJ
cjfa-15280	120	29	than	than	ADP
cjfa-15280	120	30	adjusted	adjusted	ADJ
cjfa-15280	120	31	earnings	earning	NOUN
cjfa-15280	120	32	.	.	PUNCT
cjfa-15280	121	1	however	however	ADV
cjfa-15280	121	2	,	,	PUNCT
cjfa-15280	121	3	in	in	ADP
cjfa-15280	121	4	2000	2000	NUM
cjfa-15280	121	5	and	and	CCONJ
cjfa-15280	121	6	2001	2001	NUM
cjfa-15280	121	7	when	when	SCONJ
cjfa-15280	121	8	slovak	slovak	ADJ
cjfa-15280	121	9	economy	economy	NOUN
cjfa-15280	121	10	was	be	AUX
cjfa-15280	121	11	affected	affect	VERB
cjfa-15280	121	12	by	by	ADP
cjfa-15280	121	13	creative	creative	ADJ
cjfa-15280	121	14	accounting	accounting	NOUN
cjfa-15280	121	15	practicies	practicie	NOUN
cjfa-15280	121	16	in	in	ADP
cjfa-15280	121	17	slovakia	slovakia	PROPN
cjfa-15280	121	18	…	…	PUNCT
cjfa-15280	121	19	79	79	NUM
cjfa-15280	121	20	an	an	DET
cjfa-15280	121	21	economic	economic	ADJ
cjfa-15280	121	22	downturn	downturn	NOUN
cjfa-15280	121	23	,	,	PUNCT
cjfa-15280	121	24	the	the	DET
cjfa-15280	121	25	position	position	NOUN
cjfa-15280	121	26	has	have	AUX
cjfa-15280	121	27	been	be	AUX
cjfa-15280	121	28	reversed	reverse	VERB
cjfa-15280	121	29	.	.	PUNCT
cjfa-15280	122	1	a	a	DET
cjfa-15280	122	2	clear	clear	ADJ
cjfa-15280	122	3	majority	majority	NOUN
cjfa-15280	122	4	of	of	ADP
cjfa-15280	122	5	the	the	DET
cjfa-15280	122	6	companies	company	NOUN
cjfa-15280	122	7	under	under	ADP
cjfa-15280	122	8	scrutiny	scrutiny	NOUN
cjfa-15280	122	9	in	in	ADP
cjfa-15280	122	10	both	both	DET
cjfa-15280	122	11	years	year	NOUN
cjfa-15280	122	12	showed	show	VERB
cjfa-15280	122	13	reported	report	VERB
cjfa-15280	122	14	earnings	earning	NOUN
cjfa-15280	122	15	higher	high	ADJ
cjfa-15280	122	16	than	than	ADP
cjfa-15280	122	17	adjusted	adjusted	ADJ
cjfa-15280	122	18	earnings	earning	NOUN
cjfa-15280	122	19	.	.	PUNCT
cjfa-15280	123	1	the	the	DET
cjfa-15280	123	2	results	result	NOUN
cjfa-15280	123	3	of	of	ADP
cjfa-15280	123	4	the	the	DET
cjfa-15280	123	5	study	study	NOUN
cjfa-15280	123	6	over	over	ADP
cjfa-15280	123	7	a	a	DET
cjfa-15280	123	8	three	three	NUM
cjfa-15280	123	9	year	year	NOUN
cjfa-15280	123	10	time	time	NOUN
cjfa-15280	123	11	period	period	NOUN
cjfa-15280	123	12	suggest	suggest	VERB
cjfa-15280	123	13	that	that	SCONJ
cjfa-15280	123	14	the	the	DET
cjfa-15280	123	15	direction	direction	NOUN
cjfa-15280	123	16	of	of	ADP
cjfa-15280	123	17	creative	creative	ADJ
cjfa-15280	123	18	accounting	accounting	NOUN
cjfa-15280	123	19	could	could	AUX
cjfa-15280	123	20	be	be	AUX
cjfa-15280	123	21	related	relate	VERB
cjfa-15280	123	22	to	to	ADP
cjfa-15280	123	23	general	general	ADJ
cjfa-15280	123	24	economic	economic	ADJ
cjfa-15280	123	25	conditions	condition	NOUN
cjfa-15280	123	26	.	.	PUNCT
cjfa-15280	124	1	this	this	DET
cjfa-15280	124	2	possibility	possibility	NOUN
cjfa-15280	124	3	was	be	AUX
cjfa-15280	124	4	flagged	flag	VERB
cjfa-15280	124	5	by	by	ADP
cjfa-15280	124	6	merchant	merchant	NOUN
cjfa-15280	124	7	(	(	PUNCT
cjfa-15280	124	8	1990	1990	NUM
cjfa-15280	124	9	)	)	PUNCT
cjfa-15280	124	10	.	.	PUNCT
cjfa-15280	125	1	however	however	ADV
cjfa-15280	125	2	,	,	PUNCT
cjfa-15280	125	3	there	there	PRON
cjfa-15280	125	4	are	be	VERB
cjfa-15280	125	5	some	some	DET
cjfa-15280	125	6	unusual	unusual	ADJ
cjfa-15280	125	7	features	feature	NOUN
cjfa-15280	125	8	of	of	ADP
cjfa-15280	125	9	slovak	slovak	ADJ
cjfa-15280	125	10	accounting	accounting	NOUN
cjfa-15280	125	11	environment	environment	NOUN
cjfa-15280	125	12	that	that	PRON
cjfa-15280	125	13	merit	merit	VERB
cjfa-15280	125	14	special	special	ADJ
cjfa-15280	125	15	attention	attention	NOUN
cjfa-15280	125	16	.	.	PUNCT
cjfa-15280	126	1	first	first	ADV
cjfa-15280	126	2	,	,	PUNCT
cjfa-15280	126	3	audit	audit	NOUN
cjfa-15280	126	4	report	report	NOUN
cjfa-15280	126	5	qualifications	qualification	NOUN
cjfa-15280	126	6	are	be	AUX
cjfa-15280	126	7	common	common	ADJ
cjfa-15280	126	8	,	,	PUNCT
cjfa-15280	126	9	even	even	ADV
cjfa-15280	126	10	in	in	ADP
cjfa-15280	126	11	respect	respect	NOUN
cjfa-15280	126	12	of	of	ADP
cjfa-15280	126	13	major	major	ADJ
cjfa-15280	126	14	listed	list	VERB
cjfa-15280	126	15	companies	company	NOUN
cjfa-15280	126	16	;	;	PUNCT
cjfa-15280	126	17	find	find	VERB
cjfa-15280	126	18	that	that	SCONJ
cjfa-15280	126	19	between	between	ADP
cjfa-15280	126	20	in	in	ADP
cjfa-15280	126	21	the	the	DET
cjfa-15280	126	22	years	year	NOUN
cjfa-15280	126	23	1996–2000	1996–2000	NUM
cjfa-15280	126	24	the	the	DET
cjfa-15280	126	25	number	number	NOUN
cjfa-15280	126	26	of	of	ADP
cjfa-15280	126	27	qualified	qualified	ADJ
cjfa-15280	126	28	audit	audit	NOUN
cjfa-15280	126	29	opinions	opinion	NOUN
cjfa-15280	126	30	in	in	ADP
cjfa-15280	126	31	the	the	DET
cjfa-15280	126	32	financial	financial	ADJ
cjfa-15280	126	33	statements	statement	NOUN
cjfa-15280	126	34	of	of	ADP
cjfa-15280	126	35	listed	list	VERB
cjfa-15280	126	36	slovak	slovak	ADJ
cjfa-15280	126	37	companies	company	NOUN
cjfa-15280	126	38	fell	fall	VERB
cjfa-15280	126	39	but	but	CCONJ
cjfa-15280	126	40	the	the	DET
cjfa-15280	126	41	number	number	NOUN
cjfa-15280	126	42	was	be	AUX
cjfa-15280	126	43	still	still	ADV
cjfa-15280	126	44	high	high	ADJ
cjfa-15280	126	45	in	in	ADP
cjfa-15280	126	46	2000	2000	NUM
cjfa-15280	126	47	when	when	SCONJ
cjfa-15280	126	48	92	92	NUM
cjfa-15280	126	49	companies	company	NOUN
cjfa-15280	126	50	had	have	VERB
cjfa-15280	126	51	audit	audit	NOUN
cjfa-15280	126	52	qualifications	qualification	NOUN
cjfa-15280	126	53	.	.	PUNCT
cjfa-15280	127	1	second	second	ADJ
cjfa-15280	127	2	,	,	PUNCT
cjfa-15280	127	3	a	a	DET
cjfa-15280	127	4	feature	feature	NOUN
cjfa-15280	127	5	which	which	PRON
cjfa-15280	127	6	is	be	AUX
cjfa-15280	127	7	likely	likely	ADJ
cjfa-15280	127	8	to	to	PART
cjfa-15280	127	9	elicit	elicit	VERB
cjfa-15280	127	10	some	some	DET
cjfa-15280	127	11	surprise	surprise	NOUN
cjfa-15280	127	12	outside	outside	ADP
cjfa-15280	127	13	slovakia	slovakia	PROPN
cjfa-15280	127	14	,	,	PUNCT
cjfa-15280	127	15	an	an	DET
cjfa-15280	127	16	element	element	NOUN
cjfa-15280	127	17	of	of	ADP
cjfa-15280	127	18	creative	creative	ADJ
cjfa-15280	127	19	accounting	accounting	NOUN
cjfa-15280	127	20	may	may	AUX
cjfa-15280	127	21	be	be	AUX
cjfa-15280	127	22	carried	carry	VERB
cjfa-15280	127	23	out	out	ADP
cjfa-15280	127	24	with	with	ADP
cjfa-15280	127	25	the	the	DET
cjfa-15280	127	26	collusion	collusion	NOUN
cjfa-15280	127	27	of	of	ADP
cjfa-15280	127	28	the	the	DET
cjfa-15280	127	29	regulatory	regulatory	ADJ
cjfa-15280	127	30	authorities	authority	NOUN
cjfa-15280	127	31	.	.	PUNCT
cjfa-15280	128	1	supervising	supervise	VERB
cjfa-15280	128	2	agencies	agency	NOUN
cjfa-15280	128	3	may	may	AUX
cjfa-15280	128	4	permit	permit	VERB
cjfa-15280	128	5	individual	individual	ADJ
cjfa-15280	128	6	companies	company	NOUN
cjfa-15280	128	7	to	to	PART
cjfa-15280	128	8	adopt	adopt	VERB
cjfa-15280	128	9	an	an	DET
cjfa-15280	128	10	accounting	accounting	NOUN
cjfa-15280	128	11	policy	policy	NOUN
cjfa-15280	128	12	which	which	PRON
cjfa-15280	128	13	contravenes	contravene	VERB
cjfa-15280	128	14	current	current	ADJ
cjfa-15280	128	15	accounting	accounting	NOUN
cjfa-15280	128	16	regulation	regulation	NOUN
cjfa-15280	128	17	.	.	PUNCT
cjfa-15280	129	1	such	such	ADJ
cjfa-15280	129	2	authorisations	authorisation	NOUN
cjfa-15280	129	3	are	be	AUX
cjfa-15280	129	4	provided	provide	VERB
cjfa-15280	129	5	as	as	ADP
cjfa-15280	129	6	a	a	DET
cjfa-15280	129	7	result	result	NOUN
cjfa-15280	129	8	of	of	ADP
cjfa-15280	129	9	effective	effective	ADJ
cjfa-15280	129	10	lobbying	lobbying	NOUN
cjfa-15280	129	11	by	by	ADP
cjfa-15280	129	12	either	either	CCONJ
cjfa-15280	129	13	a	a	DET
cjfa-15280	129	14	company	company	NOUN
cjfa-15280	129	15	or	or	CCONJ
cjfa-15280	129	16	representative	representative	ADJ
cjfa-15280	129	17	companies	company	NOUN
cjfa-15280	129	18	within	within	ADP
cjfa-15280	129	19	an	an	DET
cjfa-15280	129	20	industrial	industrial	ADJ
cjfa-15280	129	21	sector	sector	NOUN
cjfa-15280	129	22	.	.	PUNCT
cjfa-15280	130	1	successful	successful	ADJ
cjfa-15280	130	2	lobbying	lobbying	NOUN
cjfa-15280	130	3	of	of	ADP
cjfa-15280	130	4	this	this	DET
cjfa-15280	130	5	type	type	NOUN
cjfa-15280	130	6	demonstrates	demonstrate	VERB
cjfa-15280	130	7	the	the	DET
cjfa-15280	130	8	power	power	NOUN
cjfa-15280	130	9	of	of	ADP
cjfa-15280	130	10	influence	influence	NOUN
cjfa-15280	130	11	that	that	PRON
cjfa-15280	130	12	the	the	DET
cjfa-15280	130	13	business	business	NOUN
cjfa-15280	130	14	sector	sector	NOUN
cjfa-15280	130	15	may	may	AUX
cjfa-15280	130	16	have	have	VERB
cjfa-15280	130	17	over	over	ADP
cjfa-15280	130	18	government	government	NOUN
cjfa-15280	130	19	or	or	CCONJ
cjfa-15280	130	20	its	its	PRON
cjfa-15280	130	21	agencies	agency	NOUN
cjfa-15280	130	22	.	.	PUNCT
cjfa-15280	131	1	the	the	DET
cjfa-15280	131	2	practice	practice	NOUN
cjfa-15280	131	3	of	of	ADP
cjfa-15280	131	4	charging	charge	VERB
cjfa-15280	131	5	expenses	expense	NOUN
cjfa-15280	131	6	to	to	ADP
cjfa-15280	131	7	reserves	reserve	NOUN
cjfa-15280	131	8	rather	rather	ADV
cjfa-15280	131	9	than	than	ADP
cjfa-15280	131	10	to	to	ADP
cjfa-15280	131	11	the	the	DET
cjfa-15280	131	12	income	income	NOUN
cjfa-15280	131	13	statement	statement	NOUN
cjfa-15280	131	14	may	may	AUX
cjfa-15280	131	15	also	also	ADV
cjfa-15280	131	16	be	be	AUX
cjfa-15280	131	17	permitted	permit	VERB
cjfa-15280	131	18	.	.	PUNCT
cjfa-15280	132	1	all	all	PRON
cjfa-15280	132	2	of	of	ADP
cjfa-15280	132	3	the	the	DET
cjfa-15280	132	4	creative	creative	ADJ
cjfa-15280	132	5	accounting	accounting	NOUN
cjfa-15280	132	6	behaviours	behaviour	NOUN
cjfa-15280	132	7	identified	identify	VERB
cjfa-15280	132	8	in	in	ADP
cjfa-15280	132	9	this	this	DET
cjfa-15280	132	10	study	study	NOUN
cjfa-15280	132	11	was	be	AUX
cjfa-15280	132	12	identified	identify	VERB
cjfa-15280	132	13	through	through	ADP
cjfa-15280	132	14	careful	careful	ADJ
cjfa-15280	132	15	analysis	analysis	NOUN
cjfa-15280	132	16	of	of	ADP
cjfa-15280	132	17	the	the	DET
cjfa-15280	132	18	financial	financial	ADJ
cjfa-15280	132	19	statements	statement	NOUN
cjfa-15280	132	20	.	.	PUNCT
cjfa-15280	133	1	some	some	PRON
cjfa-15280	133	2	of	of	ADP
cjfa-15280	133	3	the	the	DET
cjfa-15280	133	4	manifestations	manifestation	NOUN
cjfa-15280	133	5	were	be	AUX
cjfa-15280	133	6	easier	easy	ADJ
cjfa-15280	133	7	to	to	PART
cjfa-15280	133	8	identify	identify	VERB
cjfa-15280	133	9	than	than	ADP
cjfa-15280	133	10	others	other	NOUN
cjfa-15280	133	11	,	,	PUNCT
cjfa-15280	133	12	but	but	CCONJ
cjfa-15280	133	13	all	all	PRON
cjfa-15280	133	14	should	should	AUX
cjfa-15280	133	15	be	be	AUX
cjfa-15280	133	16	observable	observable	ADJ
cjfa-15280	133	17	by	by	ADP
cjfa-15280	133	18	a	a	DET
cjfa-15280	133	19	reasonably	reasonably	ADV
cjfa-15280	133	20	well	well	ADV
cjfa-15280	133	21	–	–	PUNCT
cjfa-15280	133	22	informed	informed	ADJ
cjfa-15280	133	23	user	user	NOUN
cjfa-15280	133	24	of	of	ADP
cjfa-15280	133	25	the	the	DET
cjfa-15280	133	26	financial	financial	ADJ
cjfa-15280	133	27	statements	statement	NOUN
cjfa-15280	133	28	.	.	PUNCT
cjfa-15280	134	1	the	the	DET
cjfa-15280	134	2	question	question	NOUN
cjfa-15280	134	3	may	may	AUX
cjfa-15280	134	4	be	be	AUX
cjfa-15280	134	5	asked	ask	VERB
cjfa-15280	134	6	:	:	PUNCT
cjfa-15280	134	7	if	if	SCONJ
cjfa-15280	134	8	the	the	DET
cjfa-15280	134	9	creative	creative	ADJ
cjfa-15280	134	10	accounting	accounting	NOUN
cjfa-15280	134	11	behaviour	behaviour	NOUN
cjfa-15280	134	12	is	be	AUX
cjfa-15280	134	13	so	so	ADV
cjfa-15280	134	14	obvious	obvious	ADJ
cjfa-15280	134	15	,	,	PUNCT
cjfa-15280	134	16	can	can	AUX
cjfa-15280	134	17	it	it	PRON
cjfa-15280	134	18	properly	properly	ADV
cjfa-15280	134	19	be	be	AUX
cjfa-15280	134	20	classified	classify	VERB
cjfa-15280	134	21	as	as	ADP
cjfa-15280	134	22	creative	creative	ADJ
cjfa-15280	134	23	accounting	accounting	NOUN
cjfa-15280	134	24	at	at	ADV
cjfa-15280	134	25	all	all	ADV
cjfa-15280	134	26	?	?	PUNCT
cjfa-15280	135	1	however	however	ADV
cjfa-15280	135	2	,	,	PUNCT
cjfa-15280	135	3	the	the	DET
cjfa-15280	135	4	extent	extent	NOUN
cjfa-15280	135	5	to	to	PART
cjfa-15280	135	6	which	which	PRON
cjfa-15280	135	7	users	user	NOUN
cjfa-15280	135	8	of	of	ADP
cjfa-15280	135	9	the	the	DET
cjfa-15280	135	10	statements	statement	NOUN
cjfa-15280	135	11	actually	actually	ADV
cjfa-15280	135	12	do	do	AUX
cjfa-15280	135	13	observe	observe	VERB
cjfa-15280	135	14	such	such	ADJ
cjfa-15280	135	15	relatively	relatively	ADV
cjfa-15280	135	16	clear	clear	ADJ
cjfa-15280	135	17	examples	example	NOUN
cjfa-15280	135	18	of	of	ADP
cjfa-15280	135	19	creative	creative	ADJ
cjfa-15280	135	20	accounting	accounting	NOUN
cjfa-15280	135	21	is	be	AUX
cjfa-15280	135	22	uncertain	uncertain	ADJ
cjfa-15280	135	23	.	.	PUNCT
cjfa-15280	136	1	it	it	PRON
cjfa-15280	136	2	has	have	AUX
cjfa-15280	136	3	been	be	AUX
cjfa-15280	136	4	observed	observe	VERB
cjfa-15280	136	5	that	that	SCONJ
cjfa-15280	136	6	analysts	analyst	NOUN
cjfa-15280	136	7	’	’	PART
cjfa-15280	136	8	reports	report	NOUN
cjfa-15280	136	9	in	in	ADP
cjfa-15280	136	10	slovakia	slovakia	PROPN
cjfa-15280	136	11	usually	usually	ADV
cjfa-15280	136	12	fail	fail	VERB
cjfa-15280	136	13	to	to	PART
cjfa-15280	136	14	mention	mention	VERB
cjfa-15280	136	15	the	the	DET
cjfa-15280	136	16	existence	existence	NOUN
cjfa-15280	136	17	of	of	ADP
cjfa-15280	136	18	audit	audit	NOUN
cjfa-15280	136	19	report	report	NOUN
cjfa-15280	136	20	qualifications	qualification	NOUN
cjfa-15280	136	21	,	,	PUNCT
cjfa-15280	136	22	special	special	ADJ
cjfa-15280	136	23	authorisations	authorisation	NOUN
cjfa-15280	136	24	or	or	CCONJ
cjfa-15280	136	25	other	other	ADJ
cjfa-15280	136	26	manifestations	manifestation	NOUN
cjfa-15280	136	27	of	of	ADP
cjfa-15280	136	28	creative	creative	ADJ
cjfa-15280	136	29	accounting	accounting	NOUN
cjfa-15280	136	30	practices	practice	NOUN
cjfa-15280	136	31	.	.	PUNCT
cjfa-15280	137	1	even	even	ADV
cjfa-15280	137	2	quite	quite	ADV
cjfa-15280	137	3	clear	clear	ADJ
cjfa-15280	137	4	signalling	signal	VERB
cjfa-15280	137	5	can	can	AUX
cjfa-15280	137	6	be	be	AUX
cjfa-15280	137	7	misinterpreted	misinterpret	VERB
cjfa-15280	137	8	or	or	CCONJ
cjfa-15280	137	9	ignored	ignore	VERB
cjfa-15280	137	10	even	even	ADV
cjfa-15280	137	11	by	by	ADP
cjfa-15280	137	12	relatively	relatively	ADV
cjfa-15280	137	13	sophisticated	sophisticated	ADJ
cjfa-15280	137	14	users	user	NOUN
cjfa-15280	137	15	(	(	PUNCT
cjfa-15280	137	16	breton	breton	PROPN
cjfa-15280	137	17	&	&	CCONJ
cjfa-15280	137	18	taffler	taffler	PROPN
cjfa-15280	137	19	,	,	PUNCT
cjfa-15280	137	20	1995	1995	NUM
cjfa-15280	137	21	)	)	PUNCT
cjfa-15280	137	22	.	.	PUNCT
cjfa-15280	138	1	furthermore	furthermore	ADV
cjfa-15280	138	2	,	,	PUNCT
cjfa-15280	138	3	dechow	dechow	ADJ
cjfa-15280	138	4	and	and	CCONJ
cjfa-15280	138	5	skinner	skinner	NOUN
cjfa-15280	138	6	(	(	PUNCT
cjfa-15280	138	7	2000	2000	NUM
cjfa-15280	138	8	)	)	PUNCT
cjfa-15280	138	9	argue	argue	VERB
cjfa-15280	138	10	that	that	SCONJ
cjfa-15280	138	11	even	even	ADV
cjfa-15280	138	12	if	if	SCONJ
cjfa-15280	138	13	financial	financial	ADJ
cjfa-15280	138	14	statements	statement	NOUN
cjfa-15280	138	15	provide	provide	VERB
cjfa-15280	138	16	sufficient	sufficient	ADJ
cjfa-15280	138	17	information	information	NOUN
cjfa-15280	138	18	to	to	PART
cjfa-15280	138	19	permit	permit	VERB
cjfa-15280	138	20	users	user	NOUN
cjfa-15280	138	21	to	to	PART
cjfa-15280	138	22	adjust	adjust	VERB
cjfa-15280	138	23	for	for	ADP
cjfa-15280	138	24	creative	creative	ADJ
cjfa-15280	138	25	accounting	accounting	NOUN
cjfa-15280	138	26	,	,	PUNCT
cjfa-15280	138	27	there	there	PRON
cjfa-15280	138	28	would	would	AUX
cjfa-15280	138	29	still	still	ADV
cjfa-15280	138	30	be	be	AUX
cjfa-15280	138	31	cause	cause	NOUN
cjfa-15280	138	32	for	for	ADP
cjfa-15280	138	33	concern	concern	NOUN
cjfa-15280	138	34	over	over	ADP
cjfa-15280	138	35	the	the	DET
cjfa-15280	138	36	value	value	NOUN
cjfa-15280	138	37	of	of	ADP
cjfa-15280	138	38	the	the	DET
cjfa-15280	138	39	information	information	NOUN
cjfa-15280	138	40	content	content	NOUN
cjfa-15280	138	41	because	because	SCONJ
cjfa-15280	138	42	of	of	ADP
cjfa-15280	138	43	‘	'	PUNCT
cjfa-15280	138	44	the	the	DET
cjfa-15280	138	45	possibility	possibility	NOUN
cjfa-15280	138	46	that	that	SCONJ
cjfa-15280	138	47	certain	certain	ADJ
cjfa-15280	138	48	investors	investor	NOUN
cjfa-15280	138	49	rely	rely	VERB
cjfa-15280	138	50	completely	completely	ADV
cjfa-15280	138	51	on	on	ADP
cjfa-15280	138	52	earnings	earning	NOUN
cjfa-15280	138	53	numbers	number	NOUN
cjfa-15280	138	54	reported	report	VERB
cjfa-15280	138	55	on	on	ADP
cjfa-15280	138	56	the	the	DET
cjfa-15280	138	57	face	face	NOUN
cjfa-15280	138	58	of	of	ADP
cjfa-15280	138	59	the	the	DET
cjfa-15280	138	60	income	income	NOUN
cjfa-15280	138	61	statement	statement	NOUN
cjfa-15280	138	62	because	because	SCONJ
cjfa-15280	138	63	their	their	PRON
cjfa-15280	138	64	ability	ability	NOUN
cjfa-15280	138	65	to	to	PART
cjfa-15280	138	66	process	process	VERB
cjfa-15280	138	67	more	more	ADJ
cjfa-15280	138	68	sophisticatmiroslav	sophisticatmiroslav	PROPN
cjfa-15280	138	69	škoda	škoda	PROPN
cjfa-15280	138	70	,	,	PUNCT
cjfa-15280	138	71	tomáš	tomáš	ADP
cjfa-15280	138	72	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	138	73	,	,	PUNCT
cjfa-15280	138	74	gabriela	gabriela	PROPN
cjfa-15280	138	75	gabrhelová80	gabrhelová80	VERB
cjfa-15280	138	76	ed	ed	PROPN
cjfa-15280	138	77	information	information	NOUN
cjfa-15280	138	78	is	be	AUX
cjfa-15280	138	79	limited	limited	ADJ
cjfa-15280	138	80	’	'	PUNCT
cjfa-15280	138	81	.	.	PUNCT
cjfa-15280	139	1	the	the	DET
cjfa-15280	139	2	results	result	NOUN
cjfa-15280	139	3	of	of	ADP
cjfa-15280	139	4	these	these	DET
cjfa-15280	139	5	researches	research	NOUN
cjfa-15280	139	6	show	show	VERB
cjfa-15280	139	7	that	that	SCONJ
cjfa-15280	139	8	some	some	DET
cjfa-15280	139	9	elements	element	NOUN
cjfa-15280	139	10	of	of	ADP
cjfa-15280	139	11	overt	overt	ADJ
cjfa-15280	139	12	creative	creative	ADJ
cjfa-15280	139	13	accounting	accounting	NOUN
cjfa-15280	139	14	practices	practice	NOUN
cjfa-15280	139	15	are	be	AUX
cjfa-15280	139	16	common	common	ADJ
cjfa-15280	139	17	.	.	PUNCT
cjfa-15280	140	1	companies	company	NOUN
cjfa-15280	140	2	desire	desire	VERB
cjfa-15280	140	3	to	to	PART
cjfa-15280	140	4	show	show	VERB
cjfa-15280	140	5	the	the	DET
cjfa-15280	140	6	report	report	NOUN
cjfa-15280	140	7	with	with	ADP
cjfa-15280	140	8	the	the	DET
cjfa-15280	140	9	profit	profit	NOUN
cjfa-15280	140	10	grow	grow	VERB
cjfa-15280	140	11	steadily	steadily	ADV
cjfa-15280	140	12	.	.	PUNCT
cjfa-15280	141	1	this	this	DET
cjfa-15280	141	2	report	report	NOUN
cjfa-15280	141	3	is	be	AUX
cjfa-15280	141	4	done	do	VERB
cjfa-15280	141	5	by	by	ADP
cjfa-15280	141	6	having	have	VERB
cjfa-15280	141	7	stipulation	stipulation	NOUN
cjfa-15280	141	8	for	for	ADP
cjfa-15280	141	9	liabilities	liability	NOUN
cjfa-15280	141	10	and	and	CCONJ
cjfa-15280	141	11	opposing	oppose	VERB
cjfa-15280	141	12	assets	asset	NOUN
cjfa-15280	141	13	value	value	NOUN
cjfa-15280	141	14	during	during	ADP
cjfa-15280	141	15	good	good	ADJ
cjfa-15280	141	16	years	year	NOUN
cjfa-15280	141	17	so	so	SCONJ
cjfa-15280	141	18	that	that	SCONJ
cjfa-15280	141	19	the	the	DET
cjfa-15280	141	20	reported	report	VERB
cjfa-15280	141	21	profit	profit	NOUN
cjfa-15280	141	22	can	can	AUX
cjfa-15280	141	23	be	be	AUX
cjfa-15280	141	24	improved	improve	VERB
cjfa-15280	141	25	in	in	ADP
cjfa-15280	141	26	bad	bad	ADJ
cjfa-15280	141	27	years	year	NOUN
cjfa-15280	141	28	.	.	PUNCT
cjfa-15280	142	1	the	the	DET
cjfa-15280	142	2	purpose	purpose	NOUN
cjfa-15280	142	3	of	of	ADP
cjfa-15280	142	4	this	this	DET
cjfa-15280	142	5	method	method	NOUN
cjfa-15280	142	6	is	be	AUX
cjfa-15280	142	7	to	to	PART
cjfa-15280	142	8	evaluate	evaluate	VERB
cjfa-15280	142	9	the	the	DET
cjfa-15280	142	10	sources	source	NOUN
cjfa-15280	142	11	generate	generate	VERB
cjfa-15280	142	12	in	in	ADP
cjfa-15280	142	13	following	follow	VERB
cjfa-15280	142	14	years	year	NOUN
cjfa-15280	142	15	and	and	CCONJ
cjfa-15280	142	16	prevent	prevent	VERB
cjfa-15280	142	17	unachievable	unachievable	ADJ
cjfa-15280	142	18	expectations	expectation	NOUN
cjfa-15280	142	19	.	.	PUNCT
cjfa-15280	143	1	however	however	ADV
cjfa-15280	143	2	,	,	PUNCT
cjfa-15280	143	3	the	the	DET
cjfa-15280	143	4	investors	investor	NOUN
cjfa-15280	143	5	have	have	VERB
cjfa-15280	143	6	the	the	DET
cjfa-15280	143	7	right	right	NOUN
cjfa-15280	143	8	to	to	PART
cjfa-15280	143	9	be	be	AUX
cjfa-15280	143	10	informed	inform	VERB
cjfa-15280	143	11	on	on	ADP
cjfa-15280	143	12	the	the	DET
cjfa-15280	143	13	violation	violation	NOUN
cjfa-15280	143	14	of	of	ADP
cjfa-15280	143	15	trading	trading	NOUN
cjfa-15280	143	16	provisions	provision	NOUN
cjfa-15280	143	17	and	and	CCONJ
cjfa-15280	143	18	the	the	DET
cjfa-15280	143	19	effects	effect	NOUN
cjfa-15280	143	20	of	of	ADP
cjfa-15280	143	21	income	income	NOUN
cjfa-15280	143	22	smoothing	smooth	VERB
cjfa-15280	143	23	in	in	ADP
cjfa-15280	143	24	profit	profit	NOUN
cjfa-15280	143	25	trend	trend	NOUN
cjfa-15280	143	26	.	.	PUNCT
cjfa-15280	144	1	revsine	revsine	PROPN
cjfa-15280	144	2	(	(	PUNCT
cjfa-15280	144	3	1991	1991	NUM
cjfa-15280	144	4	)	)	PUNCT
cjfa-15280	144	5	considers	consider	VERB
cjfa-15280	144	6	the	the	DET
cjfa-15280	144	7	main	main	ADJ
cjfa-15280	144	8	function	function	NOUN
cjfa-15280	144	9	of	of	ADP
cjfa-15280	144	10	accounting	accounting	NOUN
cjfa-15280	144	11	is	be	AUX
cjfa-15280	144	12	to	to	PART
cjfa-15280	144	13	supervise	supervise	VERB
cjfa-15280	144	14	the	the	DET
cjfa-15280	144	15	contracts	contract	NOUN
cjfa-15280	144	16	between	between	ADP
cjfa-15280	144	17	managers	manager	NOUN
cjfa-15280	144	18	and	and	CCONJ
cjfa-15280	144	19	groups	group	NOUN
cjfa-15280	144	20	who	who	PRON
cjfa-15280	144	21	provide	provide	VERB
cjfa-15280	144	22	the	the	DET
cjfa-15280	144	23	finance	finance	NOUN
cjfa-15280	144	24	so	so	SCONJ
cjfa-15280	144	25	that	that	SCONJ
cjfa-15280	144	26	the	the	DET
cjfa-15280	144	27	market	market	NOUN
cjfa-15280	144	28	mechanisms	mechanism	NOUN
cjfa-15280	144	29	function	function	VERB
cjfa-15280	144	30	efficiently	efficiently	ADV
cjfa-15280	144	31	and	and	CCONJ
cjfa-15280	144	32	able	able	ADJ
cjfa-15280	144	33	to	to	PART
cjfa-15280	144	34	pinpoint	pinpoint	VERB
cjfa-15280	144	35	the	the	DET
cjfa-15280	144	36	possibilities	possibility	NOUN
cjfa-15280	144	37	in	in	ADP
cjfa-15280	144	38	creative	creative	ADJ
cjfa-15280	144	39	accounting	accounting	NOUN
cjfa-15280	144	40	.	.	PUNCT
cjfa-15280	145	1	the	the	DET
cjfa-15280	145	2	text	text	NOUN
cjfa-15280	145	3	about	about	ADP
cjfa-15280	145	4	the	the	DET
cjfa-15280	145	5	ethics	ethic	NOUN
cjfa-15280	145	6	of	of	ADP
cjfa-15280	145	7	bias	bias	NOUN
cjfa-15280	145	8	in	in	ADP
cjfa-15280	145	9	the	the	DET
cjfa-15280	145	10	accounting	accounting	NOUN
cjfa-15280	145	11	policy	policy	NOUN
cjfa-15280	145	12	regarding	regard	VERB
cjfa-15280	145	13	on	on	ADP
cjfa-15280	145	14	creative	creative	ADJ
cjfa-15280	145	15	accounting	accounting	NOUN
cjfa-15280	145	16	is	be	AUX
cjfa-15280	145	17	evaluate	evaluate	NOUN
cjfa-15280	145	18	at	at	ADP
cjfa-15280	145	19	both	both	PRON
cjfa-15280	145	20	‘	'	PUNCT
cjfa-15280	145	21	macro	macro	ADJ
cjfa-15280	145	22	’	'	PUNCT
cjfa-15280	145	23	level	level	NOUN
cjfa-15280	145	24	of	of	ADP
cjfa-15280	145	25	accounting	accounting	NOUN
cjfa-15280	145	26	regulator	regulator	NOUN
cjfa-15280	145	27	and	and	CCONJ
cjfa-15280	145	28	‘	'	PUNCT
cjfa-15280	145	29	micro	micro	NOUN
cjfa-15280	145	30	’	'	PUNCT
cjfa-15280	145	31	level	level	NOUN
cjfa-15280	145	32	in	in	ADP
cjfa-15280	145	33	the	the	DET
cjfa-15280	145	34	management	management	NOUN
cjfa-15280	145	35	of	of	ADP
cjfa-15280	145	36	individual	individual	NOUN
cjfa-15280	145	37	.	.	PUNCT
cjfa-15280	146	1	ruland	ruland	NOUN
cjfa-15280	146	2	(	(	PUNCT
cjfa-15280	146	3	1984	1984	NUM
cjfa-15280	146	4	)	)	PUNCT
cjfa-15280	146	5	differentiated	differentiate	VERB
cjfa-15280	146	6	the	the	DET
cjfa-15280	146	7	deontological	deontological	ADJ
cjfa-15280	146	8	view	view	NOUN
cjfa-15280	146	9	and	and	CCONJ
cjfa-15280	146	10	teleological	teleological	ADJ
cjfa-15280	146	11	view	view	NOUN
cjfa-15280	146	12	which	which	DET
cjfa-15280	146	13	deontological	deontological	ADJ
cjfa-15280	146	14	view	view	NOUN
cjfa-15280	146	15	is	be	AUX
cjfa-15280	146	16	where	where	SCONJ
cjfa-15280	146	17	the	the	DET
cjfa-15280	146	18	moral	moral	ADJ
cjfa-15280	146	19	rules	rule	NOUN
cjfa-15280	146	20	apply	apply	VERB
cjfa-15280	146	21	actual	actual	ADJ
cjfa-15280	146	22	actions	action	NOUN
cjfa-15280	146	23	whereas	whereas	SCONJ
cjfa-15280	146	24	teleological	teleological	ADJ
cjfa-15280	146	25	view	view	NOUN
cjfa-15280	146	26	is	be	AUX
cjfa-15280	146	27	action	action	NOUN
cjfa-15280	146	28	should	should	AUX
cjfa-15280	146	29	be	be	AUX
cjfa-15280	146	30	evaluated	evaluate	VERB
cjfa-15280	146	31	on	on	ADP
cjfa-15280	146	32	the	the	DET
cjfa-15280	146	33	moral	moral	ADJ
cjfa-15280	146	34	worth	worth	NOUN
cjfa-15280	146	35	of	of	ADP
cjfa-15280	146	36	outcome	outcome	NOUN
cjfa-15280	146	37	.	.	PUNCT
cjfa-15280	147	1	however	however	ADV
cjfa-15280	147	2	,	,	PUNCT
cjfa-15280	147	3	revsine	revsine	PROPN
cjfa-15280	147	4	(	(	PUNCT
cjfa-15280	147	5	1991	1991	NUM
cjfa-15280	147	6	)	)	PUNCT
cjfa-15280	147	7	tends	tend	VERB
cjfa-15280	147	8	to	to	PART
cjfa-15280	147	9	perceive	perceive	VERB
cjfa-15280	147	10	deontological	deontological	ADJ
cjfa-15280	147	11	view	view	NOUN
cjfa-15280	147	12	in	in	ADP
cjfa-15280	147	13	public	public	ADJ
cjfa-15280	147	14	sector	sector	NOUN
cjfa-15280	147	15	and	and	CCONJ
cjfa-15280	147	16	teleological	teleological	ADJ
cjfa-15280	147	17	view	view	NOUN
cjfa-15280	147	18	in	in	ADP
cjfa-15280	147	19	private	private	ADJ
cjfa-15280	147	20	sector	sector	NOUN
cjfa-15280	147	21	.	.	PUNCT
cjfa-15280	148	1	ruland	ruland	NOUN
cjfa-15280	148	2	(	(	PUNCT
cjfa-15280	148	3	1984	1984	NUM
cjfa-15280	148	4	)	)	PUNCT
cjfa-15280	148	5	also	also	ADV
cjfa-15280	148	6	talk	talk	VERB
cjfa-15280	148	7	about	about	ADP
cjfa-15280	148	8	difference	difference	NOUN
cjfa-15280	148	9	between	between	ADP
cjfa-15280	148	10	‘	'	PUNCT
cjfa-15280	148	11	positive	positive	ADJ
cjfa-15280	148	12	’	'	PUNCT
cjfa-15280	148	13	responsibility	responsibility	NOUN
cjfa-15280	148	14	and	and	CCONJ
cjfa-15280	148	15	‘	'	PUNCT
cjfa-15280	148	16	negative	negative	ADJ
cjfa-15280	148	17	’	'	PUNCT
cjfa-15280	148	18	responsibility	responsibility	NOUN
cjfa-15280	148	19	.	.	PUNCT
cjfa-15280	149	1	‘	'	PUNCT
cjfa-15280	149	2	positive	positive	ADJ
cjfa-15280	149	3	’	'	PUNCT
cjfa-15280	149	4	responsibility	responsibility	NOUN
cjfa-15280	149	5	is	be	AUX
cjfa-15280	149	6	the	the	DET
cjfa-15280	149	7	responsibility	responsibility	NOUN
cjfa-15280	149	8	to	to	PART
cjfa-15280	149	9	exhibit	exhibit	VERB
cjfa-15280	149	10	unbiased	unbiased	ADJ
cjfa-15280	149	11	account	account	NOUN
cjfa-15280	149	12	while	while	SCONJ
cjfa-15280	149	13	‘	'	PUNCT
cjfa-15280	149	14	negative	negative	ADJ
cjfa-15280	149	15	’	'	PUNCT
cjfa-15280	149	16	responsibility	responsibility	NOUN
cjfa-15280	149	17	is	be	AUX
cjfa-15280	149	18	the	the	DET
cjfa-15280	149	19	managers	manager	NOUN
cjfa-15280	149	20	’	’	PART
cjfa-15280	149	21	responsibility	responsibility	NOUN
cjfa-15280	149	22	for	for	ADP
cjfa-15280	149	23	the	the	DET
cjfa-15280	149	24	state	state	NOUN
cjfa-15280	149	25	of	of	ADP
cjfa-15280	149	26	affairs	affair	NOUN
cjfa-15280	149	27	which	which	PRON
cjfa-15280	149	28	they	they	PRON
cjfa-15280	149	29	fail	fail	VERB
cjfa-15280	149	30	to	to	PART
cjfa-15280	149	31	avoid	avoid	VERB
cjfa-15280	149	32	.	.	PUNCT
cjfa-15280	150	1	ruland	ruland	NOUN
cjfa-15280	150	2	thinks	think	VERB
cjfa-15280	150	3	that	that	SCONJ
cjfa-15280	150	4	‘	'	PUNCT
cjfa-15280	150	5	duty	duty	NOUN
cjfa-15280	150	6	to	to	PART
cjfa-15280	150	7	refrain	refrain	VERB
cjfa-15280	150	8	’	'	PUNCT
cjfa-15280	150	9	that	that	PRON
cjfa-15280	150	10	involves	involve	VERB
cjfa-15280	150	11	preventing	prevent	VERB
cjfa-15280	150	12	the	the	DET
cjfa-15280	150	13	bias	bias	NOUN
cjfa-15280	150	14	inherent	inherent	ADJ
cjfa-15280	150	15	in	in	ADP
cjfa-15280	150	16	creative	creative	ADJ
cjfa-15280	150	17	accounting	accounting	NOUN
cjfa-15280	150	18	is	be	AUX
cjfa-15280	150	19	more	more	ADV
cjfa-15280	150	20	critical	critical	ADJ
cjfa-15280	150	21	because	because	SCONJ
cjfa-15280	150	22	of	of	ADP
cjfa-15280	150	23	the	the	DET
cjfa-15280	150	24	three	three	NUM
cjfa-15280	150	25	issues	issue	NOUN
cjfa-15280	150	26	which	which	PRON
cjfa-15280	150	27	are	be	AUX
cjfa-15280	150	28	relentlessness	relentlessness	NOUN
cjfa-15280	150	29	,	,	PUNCT
cjfa-15280	150	30	certainty	certainty	NOUN
cjfa-15280	150	31	of	of	ADP
cjfa-15280	150	32	outcome	outcome	NOUN
cjfa-15280	150	33	and	and	CCONJ
cjfa-15280	150	34	responsibility	responsibility	NOUN
cjfa-15280	150	35	.	.	PUNCT
cjfa-15280	151	1	creative	creative	ADJ
cjfa-15280	151	2	accounting	accounting	NOUN
cjfa-15280	151	3	seems	seem	VERB
cjfa-15280	151	4	morally	morally	ADV
cjfa-15280	151	5	doubtful	doubtful	ADJ
cjfa-15280	151	6	for	for	ADP
cjfa-15280	151	7	those	those	DET
cjfa-15280	151	8	professional	professional	ADJ
cjfa-15280	151	9	accountants	accountant	NOUN
cjfa-15280	151	10	.	.	PUNCT
cjfa-15280	152	1	according	accord	VERB
cjfa-15280	152	2	to	to	ADP
cjfa-15280	152	3	price	price	NOUN
cjfa-15280	152	4	waterhouse	waterhouse	PROPN
cjfa-15280	152	5	senior	senior	ADJ
cjfa-15280	152	6	partner	partner	NOUN
cjfa-15280	152	7	’s	’s	PART
cjfa-15280	152	8	observation	observation	NOUN
cjfa-15280	152	9	(	(	PUNCT
cjfa-15280	152	10	conner	conner	NOUN
cjfa-15280	152	11	,	,	PUNCT
cjfa-15280	152	12	1986	1986	NUM
cjfa-15280	152	13	)	)	PUNCT
cjfa-15280	152	14	,	,	PUNCT
cjfa-15280	152	15	fraudulent	fraudulent	ADJ
cjfa-15280	152	16	reporting	reporting	NOUN
cjfa-15280	152	17	normally	normally	ADV
cjfa-15280	152	18	occurs	occur	VERB
cjfa-15280	152	19	among	among	ADP
cjfa-15280	152	20	those	those	PRON
cjfa-15280	152	21	above	above	ADP
cjfa-15280	152	22	management	management	NOUN
cjfa-15280	152	23	level	level	NOUN
cjfa-15280	152	24	in	in	ADP
cjfa-15280	152	25	which	which	PRON
cjfa-15280	152	26	effective	effective	ADJ
cjfa-15280	152	27	internal	internal	ADJ
cjfa-15280	152	28	control	control	NOUN
cjfa-15280	152	29	are	be	AUX
cjfa-15280	152	30	designed	design	VERB
cjfa-15280	152	31	.	.	PUNCT
cjfa-15280	153	1	financial	financial	ADJ
cjfa-15280	153	2	statement	statement	NOUN
cjfa-15280	153	3	are	be	AUX
cjfa-15280	153	4	commonly	commonly	ADV
cjfa-15280	153	5	used	use	VERB
cjfa-15280	153	6	to	to	PART
cjfa-15280	153	7	generate	generate	VERB
cjfa-15280	153	8	the	the	DET
cjfa-15280	153	9	delusion	delusion	NOUN
cjfa-15280	153	10	that	that	SCONJ
cjfa-15280	153	11	company	company	NOUN
cjfa-15280	153	12	is	be	AUX
cjfa-15280	153	13	in	in	ADP
cjfa-15280	153	14	better	well	ADJ
cjfa-15280	153	15	condition	condition	NOUN
cjfa-15280	153	16	than	than	SCONJ
cjfa-15280	153	17	it	it	PRON
cjfa-15280	153	18	actually	actually	ADV
cjfa-15280	153	19	is	be	AUX
cjfa-15280	153	20	by	by	ADP
cjfa-15280	153	21	misapplication	misapplication	NOUN
cjfa-15280	153	22	of	of	ADP
cjfa-15280	153	23	the	the	DET
cjfa-15280	153	24	accounting	accounting	NOUN
cjfa-15280	153	25	principles	principle	NOUN
cjfa-15280	153	26	to	to	PART
cjfa-15280	153	27	cover	cover	VERB
cjfa-15280	153	28	the	the	DET
cjfa-15280	153	29	economic	economic	ADJ
cjfa-15280	153	30	realities	reality	NOUN
cjfa-15280	153	31	.	.	PUNCT
cjfa-15280	154	1	creative	creative	ADJ
cjfa-15280	154	2	accounting	accounting	NOUN
cjfa-15280	154	3	practicies	practicie	NOUN
cjfa-15280	154	4	in	in	ADP
cjfa-15280	154	5	slovakia	slovakia	PROPN
cjfa-15280	154	6	…	…	NUM
cjfa-15280	154	7	81	81	NUM
cjfa-15280	154	8	fischer	fischer	NOUN
cjfa-15280	154	9	and	and	CCONJ
cjfa-15280	154	10	rosenzweig	rosenzweig	PROPN
cjfa-15280	154	11	(	(	PUNCT
cjfa-15280	154	12	1995	1995	NUM
cjfa-15280	154	13	)	)	PUNCT
cjfa-15280	154	14	and	and	CCONJ
cjfa-15280	154	15	merchant	merchant	NOUN
cjfa-15280	154	16	and	and	CCONJ
cjfa-15280	154	17	rockness	rockness	PROPN
cjfa-15280	154	18	(	(	PUNCT
cjfa-15280	154	19	1994	1994	NUM
cjfa-15280	154	20	)	)	PUNCT
cjfa-15280	154	21	discovered	discover	VERB
cjfa-15280	154	22	that	that	SCONJ
cjfa-15280	154	23	accountants	accountant	NOUN
cjfa-15280	154	24	are	be	AUX
cjfa-15280	154	25	favourable	favourable	ADJ
cjfa-15280	154	26	in	in	ADP
cjfa-15280	154	27	violating	violate	VERB
cjfa-15280	154	28	the	the	DET
cjfa-15280	154	29	accounting	accounting	NOUN
cjfa-15280	154	30	rules	rule	NOUN
cjfa-15280	154	31	while	while	SCONJ
cjfa-15280	154	32	students	student	NOUN
cjfa-15280	154	33	are	be	AUX
cjfa-15280	154	34	favourable	favourable	ADJ
cjfa-15280	154	35	in	in	ADP
cjfa-15280	154	36	manipulating	manipulate	VERB
cjfa-15280	154	37	the	the	DET
cjfa-15280	154	38	transactions	transaction	NOUN
cjfa-15280	154	39	.	.	PUNCT
cjfa-15280	155	1	the	the	DET
cjfa-15280	155	2	reasons	reason	NOUN
cjfa-15280	155	3	are	be	AUX
cjfa-15280	155	4	accountants	accountant	NOUN
cjfa-15280	155	5	may	may	AUX
cjfa-15280	155	6	obtain	obtain	VERB
cjfa-15280	155	7	rule	rule	NOUN
cjfa-15280	155	8	-	-	PUNCT
cjfa-15280	155	9	based	base	VERB
cjfa-15280	155	10	approach	approach	NOUN
cjfa-15280	155	11	to	to	ADP
cjfa-15280	155	12	ethics	ethic	NOUN
cjfa-15280	155	13	and	and	CCONJ
cjfa-15280	155	14	think	think	VERB
cjfa-15280	155	15	that	that	SCONJ
cjfa-15280	155	16	the	the	DET
cjfa-15280	155	17	violating	violating	NOUN
cjfa-15280	155	18	of	of	ADP
cjfa-15280	155	19	accounting	accounting	NOUN
cjfa-15280	155	20	rules	rule	NOUN
cjfa-15280	155	21	is	be	AUX
cjfa-15280	155	22	under	under	ADP
cjfa-15280	155	23	their	their	PRON
cjfa-15280	155	24	job	job	NOUN
cjfa-15280	155	25	scope	scope	NOUN
cjfa-15280	155	26	which	which	PRON
cjfa-15280	155	27	ethical	ethical	ADJ
cjfa-15280	155	28	judgment	judgment	NOUN
cjfa-15280	155	29	demanded	demand	VERB
cjfa-15280	155	30	.	.	PUNCT
cjfa-15280	156	1	merchant	merchant	NOUN
cjfa-15280	156	2	and	and	CCONJ
cjfa-15280	156	3	rockness	rockness	PROPN
cjfa-15280	156	4	(	(	PUNCT
cjfa-15280	156	5	1994	1994	NUM
cjfa-15280	156	6	)	)	PUNCT
cjfa-15280	156	7	also	also	ADV
cjfa-15280	156	8	discovered	discover	VERB
cjfa-15280	156	9	that	that	SCONJ
cjfa-15280	156	10	motivation	motivation	NOUN
cjfa-15280	156	11	of	of	ADP
cjfa-15280	156	12	management	management	NOUN
cjfa-15280	156	13	impact	impact	NOUN
cjfa-15280	156	14	the	the	DET
cjfa-15280	156	15	accountants	accountant	NOUN
cjfa-15280	156	16	’	’	PART
cjfa-15280	156	17	attitudes	attitude	NOUN
cjfa-15280	156	18	to	to	ADP
cjfa-15280	156	19	creative	creative	ADJ
cjfa-15280	156	20	accounting	accounting	NOUN
cjfa-15280	156	21	.	.	PUNCT
cjfa-15280	157	1	this	this	DET
cjfa-15280	157	2	motivation	motivation	NOUN
cjfa-15280	157	3	was	be	AUX
cjfa-15280	157	4	to	to	PART
cjfa-15280	157	5	advance	advance	VERB
cjfa-15280	157	6	the	the	DET
cjfa-15280	157	7	company	company	NOUN
cjfa-15280	157	8	.	.	PUNCT
cjfa-15280	158	1	accountants	accountant	NOUN
cjfa-15280	158	2	and	and	CCONJ
cjfa-15280	158	3	managers	manager	NOUN
cjfa-15280	158	4	who	who	PRON
cjfa-15280	158	5	protest	protest	VERB
cjfa-15280	158	6	the	the	DET
cjfa-15280	158	7	creative	creative	ADJ
cjfa-15280	158	8	accounting	accounting	NOUN
cjfa-15280	158	9	might	might	AUX
cjfa-15280	158	10	face	face	VERB
cjfa-15280	158	11	the	the	DET
cjfa-15280	158	12	risk	risk	NOUN
cjfa-15280	158	13	of	of	ADP
cjfa-15280	158	14	ruining	ruin	VERB
cjfa-15280	158	15	their	their	PRON
cjfa-15280	158	16	reputation	reputation	NOUN
cjfa-15280	158	17	.	.	PUNCT
cjfa-15280	159	1	schilit	schilit	ADJ
cjfa-15280	159	2	(	(	PUNCT
cjfa-15280	159	3	1997	1997	NUM
cjfa-15280	159	4	)	)	PUNCT
cjfa-15280	159	5	reports	report	VERB
cjfa-15280	159	6	case	case	NOUN
cjfa-15280	159	7	where	where	SCONJ
cjfa-15280	159	8	the	the	DET
cjfa-15280	159	9	accountant	accountant	NOUN
cjfa-15280	159	10	’s	’s	PART
cjfa-15280	159	11	employer	employer	NOUN
cjfa-15280	159	12	,	,	PUNCT
cjfa-15280	159	13	food	food	NOUN
cjfa-15280	159	14	wholesaler	wholesaler	NOUN
cjfa-15280	159	15	who	who	PRON
cjfa-15280	159	16	capitalizes	capitalize	VERB
cjfa-15280	159	17	the	the	DET
cjfa-15280	159	18	slotting	slotting	NOUN
cjfa-15280	159	19	expense	expense	NOUN
cjfa-15280	159	20	and	and	CCONJ
cjfa-15280	159	21	amortize	amortize	VERB
cjfa-15280	159	22	it	it	PRON
cjfa-15280	159	23	for	for	ADP
cjfa-15280	159	24	ten	ten	NUM
cjfa-15280	159	25	years	year	NOUN
cjfa-15280	159	26	.	.	PUNCT
cjfa-15280	160	1	the	the	DET
cjfa-15280	160	2	accountant	accountant	NOUN
cjfa-15280	160	3	noticed	notice	VERB
cjfa-15280	160	4	that	that	SCONJ
cjfa-15280	160	5	the	the	DET
cjfa-15280	160	6	employer	employer	NOUN
cjfa-15280	160	7	was	be	AUX
cjfa-15280	160	8	against	against	ADP
cjfa-15280	160	9	the	the	DET
cjfa-15280	160	10	accounting	accounting	NOUN
cjfa-15280	160	11	treatment	treatment	NOUN
cjfa-15280	160	12	.	.	PUNCT
cjfa-15280	161	1	therefore	therefore	ADV
cjfa-15280	161	2	,	,	PUNCT
cjfa-15280	161	3	he	he	PRON
cjfa-15280	161	4	notified	notify	VERB
cjfa-15280	161	5	the	the	DET
cjfa-15280	161	6	auditors	auditor	NOUN
cjfa-15280	161	7	to	to	PART
cjfa-15280	161	8	force	force	VERB
cjfa-15280	161	9	the	the	DET
cjfa-15280	161	10	company	company	NOUN
cjfa-15280	161	11	expense	expense	NOUN
cjfa-15280	161	12	but	but	CCONJ
cjfa-15280	161	13	amortize	amortize	VERB
cjfa-15280	161	14	the	the	DET
cjfa-15280	161	15	slotting	slotting	NOUN
cjfa-15280	161	16	.	.	PUNCT
cjfa-15280	162	1	the	the	DET
cjfa-15280	162	2	company	company	NOUN
cjfa-15280	162	3	unable	unable	ADJ
cjfa-15280	162	4	to	to	PART
cjfa-15280	162	5	pursue	pursue	VERB
cjfa-15280	162	6	the	the	DET
cjfa-15280	162	7	auditors	auditor	NOUN
cjfa-15280	162	8	approves	approve	VERB
cjfa-15280	162	9	the	the	DET
cjfa-15280	162	10	capitalization	capitalization	NOUN
cjfa-15280	162	11	of	of	ADP
cjfa-15280	162	12	slotting	slotting	NOUN
cjfa-15280	162	13	costs	cost	NOUN
cjfa-15280	162	14	.	.	PUNCT
cjfa-15280	163	1	later	later	ADV
cjfa-15280	163	2	,	,	PUNCT
cjfa-15280	163	3	the	the	DET
cjfa-15280	163	4	accountant	accountant	NOUN
cjfa-15280	163	5	was	be	AUX
cjfa-15280	163	6	set	set	VERB
cjfa-15280	163	7	off	off	ADP
cjfa-15280	163	8	for	for	ADP
cjfa-15280	163	9	the	the	DET
cjfa-15280	163	10	reason	reason	NOUN
cjfa-15280	163	11	contrast	contrast	NOUN
cjfa-15280	163	12	with	with	ADP
cjfa-15280	163	13	the	the	DET
cjfa-15280	163	14	employer	employer	NOUN
cjfa-15280	163	15	judgment	judgment	NOUN
cjfa-15280	163	16	.	.	PUNCT
cjfa-15280	164	1	to	to	PART
cjfa-15280	164	2	avoid	avoid	VERB
cjfa-15280	164	3	having	have	VERB
cjfa-15280	164	4	the	the	DET
cjfa-15280	164	5	same	same	ADJ
cjfa-15280	164	6	fate	fate	NOUN
cjfa-15280	164	7	with	with	ADP
cjfa-15280	164	8	that	that	DET
cjfa-15280	164	9	accountant	accountant	NOUN
cjfa-15280	164	10	,	,	PUNCT
cjfa-15280	164	11	there	there	PRON
cjfa-15280	164	12	are	be	VERB
cjfa-15280	164	13	some	some	DET
cjfa-15280	164	14	suggestions	suggestion	NOUN
cjfa-15280	164	15	such	such	ADJ
cjfa-15280	164	16	as	as	ADP
cjfa-15280	164	17	verify	verify	VERB
cjfa-15280	164	18	the	the	DET
cjfa-15280	164	19	acceptability	acceptability	NOUN
cjfa-15280	164	20	of	of	ADP
cjfa-15280	164	21	the	the	DET
cjfa-15280	164	22	accounting	accounting	NOUN
cjfa-15280	164	23	method	method	NOUN
cjfa-15280	164	24	and	and	CCONJ
cjfa-15280	164	25	do	do	AUX
cjfa-15280	164	26	not	not	PART
cjfa-15280	164	27	interrupt	interrupt	VERB
cjfa-15280	164	28	something	something	PRON
cjfa-15280	164	29	which	which	PRON
cjfa-15280	164	30	is	be	AUX
cjfa-15280	164	31	legal	legal	ADJ
cjfa-15280	164	32	to	to	PART
cjfa-15280	164	33	avoid	avoid	VERB
cjfa-15280	164	34	offense	offense	NOUN
cjfa-15280	164	35	.	.	PUNCT
cjfa-15280	165	1	in	in	ADP
cjfa-15280	165	2	addition	addition	NOUN
cjfa-15280	165	3	,	,	PUNCT
cjfa-15280	165	4	the	the	DET
cjfa-15280	165	5	accountant	accountant	NOUN
cjfa-15280	165	6	should	should	AUX
cjfa-15280	165	7	present	present	VERB
cjfa-15280	165	8	legal	legal	ADJ
cjfa-15280	165	9	method	method	NOUN
cjfa-15280	165	10	to	to	PART
cjfa-15280	165	11	attain	attain	VERB
cjfa-15280	165	12	favourable	favourable	ADJ
cjfa-15280	165	13	outcome	outcome	NOUN
cjfa-15280	165	14	to	to	ADP
cjfa-15280	165	15	the	the	DET
cjfa-15280	165	16	management	management	NOUN
cjfa-15280	165	17	and	and	CCONJ
cjfa-15280	165	18	mistreatment	mistreatment	NOUN
cjfa-15280	165	19	should	should	AUX
cjfa-15280	165	20	report	report	VERB
cjfa-15280	165	21	to	to	ADP
cjfa-15280	165	22	the	the	DET
cjfa-15280	165	23	appropriate	appropriate	ADJ
cjfa-15280	165	24	supervisor	supervisor	NOUN
cjfa-15280	165	25	.	.	PUNCT
cjfa-15280	166	1	the	the	DET
cjfa-15280	166	2	principal	principal	ADJ
cjfa-15280	166	3	investor	investor	NOUN
cjfa-15280	166	4	in	in	ADP
cjfa-15280	166	5	the	the	DET
cjfa-15280	166	6	company	company	NOUN
cjfa-15280	166	7	tried	try	VERB
cjfa-15280	166	8	,	,	PUNCT
cjfa-15280	166	9	unsuccessfully	unsuccessfully	ADV
cjfa-15280	166	10	,	,	PUNCT
cjfa-15280	166	11	to	to	PART
cjfa-15280	166	12	put	put	VERB
cjfa-15280	166	13	pressure	pressure	NOUN
cjfa-15280	166	14	on	on	ADP
cjfa-15280	166	15	the	the	DET
cjfa-15280	166	16	auditor	auditor	NOUN
cjfa-15280	166	17	to	to	PART
cjfa-15280	166	18	support	support	VERB
cjfa-15280	166	19	the	the	DET
cjfa-15280	166	20	capitalization	capitalization	NOUN
cjfa-15280	166	21	of	of	ADP
cjfa-15280	166	22	the	the	DET
cjfa-15280	166	23	slotting	slotting	NOUN
cjfa-15280	166	24	costs	cost	NOUN
cjfa-15280	166	25	.	.	PUNCT
cjfa-15280	167	1	it	it	PRON
cjfa-15280	167	2	seems	seem	VERB
cjfa-15280	167	3	clear	clear	ADJ
cjfa-15280	167	4	that	that	SCONJ
cjfa-15280	167	5	in	in	ADP
cjfa-15280	167	6	general	general	ADJ
cjfa-15280	167	7	creative	creative	ADJ
cjfa-15280	167	8	accounting	accounting	NOUN
cjfa-15280	167	9	is	be	AUX
cjfa-15280	167	10	seen	see	VERB
cjfa-15280	167	11	as	as	ADP
cjfa-15280	167	12	a	a	DET
cjfa-15280	167	13	deceitful	deceitful	ADJ
cjfa-15280	167	14	and	and	CCONJ
cjfa-15280	167	15	undesirable	undesirable	ADJ
cjfa-15280	167	16	practice	practice	NOUN
cjfa-15280	167	17	.	.	PUNCT
cjfa-15280	168	1	in	in	ADP
cjfa-15280	168	2	this	this	DET
cjfa-15280	168	3	section	section	NOUN
cjfa-15280	168	4	we	we	PRON
cjfa-15280	168	5	analyse	analyse	VERB
cjfa-15280	168	6	some	some	DET
cjfa-15280	168	7	measures	measure	NOUN
cjfa-15280	168	8	which	which	PRON
cjfa-15280	168	9	can	can	AUX
cjfa-15280	168	10	help	help	VERB
cjfa-15280	168	11	to	to	PART
cjfa-15280	168	12	reduce	reduce	VERB
cjfa-15280	168	13	the	the	DET
cjfa-15280	168	14	scope	scope	NOUN
cjfa-15280	168	15	for	for	ADP
cjfa-15280	168	16	creative	creative	ADJ
cjfa-15280	168	17	accounting	accounting	NOUN
cjfa-15280	168	18	practices	practice	NOUN
cjfa-15280	168	19	,	,	PUNCT
cjfa-15280	168	20	identifying	identifying	NOUN
cjfa-15280	168	21	,	,	PUNCT
cjfa-15280	168	22	where	where	SCONJ
cjfa-15280	168	23	applicable	applicable	ADJ
cjfa-15280	168	24	,	,	PUNCT
cjfa-15280	168	25	recent	recent	ADJ
cjfa-15280	168	26	developments	development	NOUN
cjfa-15280	168	27	in	in	ADP
cjfa-15280	168	28	ifrs	ifrs	PROPN
cjfa-15280	168	29	.	.	PUNCT
cjfa-15280	169	1	ifrs	ifrs	PROPN
cjfa-15280	169	2	became	become	VERB
cjfa-15280	169	3	the	the	DET
cjfa-15280	169	4	basic	basic	ADJ
cjfa-15280	169	5	accounting	accounting	NOUN
cjfa-15280	169	6	law	law	NOUN
cjfa-15280	169	7	for	for	ADP
cjfa-15280	169	8	all	all	DET
cjfa-15280	169	9	european	european	ADJ
cjfa-15280	169	10	listed	list	VERB
cjfa-15280	169	11	companies	company	NOUN
cjfa-15280	169	12	from	from	ADP
cjfa-15280	169	13	2005	2005	NUM
cjfa-15280	169	14	.	.	PUNCT
cjfa-15280	170	1	accounting	account	VERB
cjfa-15280	170	2	regulators	regulator	NOUN
cjfa-15280	170	3	who	who	PRON
cjfa-15280	170	4	wish	wish	VERB
cjfa-15280	170	5	to	to	PART
cjfa-15280	170	6	curb	curb	VERB
cjfa-15280	170	7	creative	creative	ADJ
cjfa-15280	170	8	accounting	accounting	NOUN
cjfa-15280	170	9	have	have	VERB
cjfa-15280	170	10	to	to	PART
cjfa-15280	170	11	tackle	tackle	VERB
cjfa-15280	170	12	each	each	PRON
cjfa-15280	170	13	of	of	ADP
cjfa-15280	170	14	these	these	DET
cjfa-15280	170	15	approaches	approach	NOUN
cjfa-15280	170	16	in	in	ADP
cjfa-15280	170	17	a	a	DET
cjfa-15280	170	18	different	different	ADJ
cjfa-15280	170	19	way	way	NOUN
cjfa-15280	170	20	:	:	PUNCT
cjfa-15280	170	21	auditor	auditor	NOUN
cjfa-15280	170	22	can	can	AUX
cjfa-15280	170	23	play	play	VERB
cjfa-15280	170	24	an	an	DET
cjfa-15280	170	25	important	important	ADJ
cjfa-15280	170	26	role	role	NOUN
cjfa-15280	170	27	in	in	ADP
cjfa-15280	170	28	prevention	prevention	NOUN
cjfa-15280	170	29	and	and	CCONJ
cjfa-15280	170	30	detection	detection	NOUN
cjfa-15280	170	31	of	of	ADP
cjfa-15280	170	32	creative	creative	ADJ
cjfa-15280	170	33	accounting	accounting	NOUN
cjfa-15280	170	34	practices	practice	NOUN
cjfa-15280	170	35	.	.	PUNCT
cjfa-15280	171	1	if	if	SCONJ
cjfa-15280	171	2	company	company	NOUN
cjfa-15280	171	3	’s	’s	PART
cjfa-15280	171	4	auditor	auditor	NOUN
cjfa-15280	171	5	is	be	AUX
cjfa-15280	171	6	well	well	ADV
cjfa-15280	171	7	establish	establish	VERB
cjfa-15280	171	8	entity	entity	NOUN
cjfa-15280	171	9	and	and	CCONJ
cjfa-15280	171	10	has	have	VERB
cjfa-15280	171	11	good	good	ADJ
cjfa-15280	171	12	track	track	NOUN
cjfa-15280	171	13	record	record	NOUN
cjfa-15280	171	14	then	then	ADV
cjfa-15280	171	15	its	its	PRON
cjfa-15280	171	16	auditing	auditing	NOUN
cjfa-15280	171	17	process	process	NOUN
cjfa-15280	171	18	may	may	AUX
cjfa-15280	171	19	be	be	AUX
cjfa-15280	171	20	trusted	trust	VERB
cjfa-15280	171	21	.	.	PUNCT
cjfa-15280	172	1	but	but	CCONJ
cjfa-15280	172	2	that	that	DET
cjfa-15280	172	3	auditor	auditor	NOUN
cjfa-15280	172	4	should	should	AUX
cjfa-15280	172	5	not	not	PART
cjfa-15280	172	6	be	be	AUX
cjfa-15280	172	7	the	the	DET
cjfa-15280	172	8	only	only	ADJ
cjfa-15280	172	9	auditor	auditor	NOUN
cjfa-15280	172	10	of	of	ADP
cjfa-15280	172	11	the	the	DET
cjfa-15280	172	12	company	company	NOUN
cjfa-15280	172	13	,	,	PUNCT
cjfa-15280	172	14	there	there	PRON
cjfa-15280	172	15	should	should	AUX
cjfa-15280	172	16	be	be	AUX
cjfa-15280	172	17	more	more	ADJ
cjfa-15280	172	18	than	than	ADP
cjfa-15280	172	19	one	one	NUM
cjfa-15280	172	20	auditor	auditor	NOUN
cjfa-15280	172	21	and	and	CCONJ
cjfa-15280	172	22	that	that	PRON
cjfa-15280	172	23	also	also	ADV
cjfa-15280	172	24	should	should	AUX
cjfa-15280	172	25	be	be	AUX
cjfa-15280	172	26	rotated	rotate	VERB
cjfa-15280	172	27	periodically	periodically	ADV
cjfa-15280	172	28	.	.	PUNCT
cjfa-15280	173	1	so	so	ADV
cjfa-15280	173	2	miroslav	miroslav	ADJ
cjfa-15280	173	3	škoda	škoda	PROPN
cjfa-15280	173	4	,	,	PUNCT
cjfa-15280	173	5	tomáš	tomáš	ADP
cjfa-15280	173	6	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	173	7	,	,	PUNCT
cjfa-15280	173	8	gabriela	gabriela	PROPN
cjfa-15280	173	9	gabrhelová82	gabrhelová82	PROPN
cjfa-15280	173	10	that	that	SCONJ
cjfa-15280	173	11	familiarity	familiarity	NOUN
cjfa-15280	173	12	between	between	ADP
cjfa-15280	173	13	company	company	NOUN
cjfa-15280	173	14	and	and	CCONJ
cjfa-15280	173	15	auditor	auditor	NOUN
cjfa-15280	173	16	does	do	AUX
cjfa-15280	173	17	not	not	PART
cjfa-15280	173	18	lead	lead	VERB
cjfa-15280	173	19	to	to	PART
cjfa-15280	173	20	decrease	decrease	VERB
cjfa-15280	173	21	in	in	ADP
cjfa-15280	173	22	objectivity	objectivity	NOUN
cjfa-15280	173	23	,	,	PUNCT
cjfa-15280	173	24	proper	proper	ADJ
cjfa-15280	173	25	system	system	NOUN
cjfa-15280	173	26	should	should	AUX
cjfa-15280	173	27	be	be	AUX
cjfa-15280	173	28	introduce	introduce	VERB
cjfa-15280	173	29	to	to	PART
cjfa-15280	173	30	educate	educate	VERB
cjfa-15280	173	31	investors	investor	NOUN
cjfa-15280	173	32	about	about	ADP
cjfa-15280	173	33	the	the	DET
cjfa-15280	173	34	financial	financial	ADJ
cjfa-15280	173	35	terms	term	NOUN
cjfa-15280	173	36	and	and	CCONJ
cjfa-15280	173	37	its	its	PRON
cjfa-15280	173	38	probable	probable	ADJ
cjfa-15280	173	39	impact	impact	NOUN
cjfa-15280	173	40	on	on	ADP
cjfa-15280	173	41	financial	financial	ADJ
cjfa-15280	173	42	position	position	NOUN
cjfa-15280	173	43	through	through	ADP
cjfa-15280	173	44	providing	provide	VERB
cjfa-15280	173	45	booklet	booklet	NOUN
cjfa-15280	173	46	of	of	ADP
cjfa-15280	173	47	methods	method	NOUN
cjfa-15280	173	48	adopted	adopt	VERB
cjfa-15280	173	49	by	by	ADP
cjfa-15280	173	50	the	the	DET
cjfa-15280	173	51	proposed	propose	VERB
cjfa-15280	173	52	company	company	NOUN
cjfa-15280	173	53	for	for	ADP
cjfa-15280	173	54	various	various	ADJ
cjfa-15280	173	55	items	item	NOUN
cjfa-15280	173	56	in	in	ADP
cjfa-15280	173	57	different	different	ADJ
cjfa-15280	173	58	situations	situation	NOUN
cjfa-15280	173	59	and	and	CCONJ
cjfa-15280	173	60	expected	expect	VERB
cjfa-15280	173	61	changes	change	NOUN
cjfa-15280	173	62	in	in	ADP
cjfa-15280	173	63	special	special	ADJ
cjfa-15280	173	64	circumstances	circumstance	NOUN
cjfa-15280	173	65	,	,	PUNCT
cjfa-15280	173	66	existence	existence	NOUN
cjfa-15280	173	67	of	of	ADP
cjfa-15280	173	68	artificial	artificial	ADJ
cjfa-15280	173	69	entities	entity	NOUN
cjfa-15280	173	70	should	should	AUX
cjfa-15280	173	71	be	be	AUX
cjfa-15280	173	72	carefully	carefully	ADV
cjfa-15280	173	73	checked	check	VERB
cjfa-15280	173	74	by	by	ADP
cjfa-15280	173	75	its	its	PRON
cjfa-15280	173	76	actual	actual	ADJ
cjfa-15280	173	77	presence	presence	NOUN
cjfa-15280	173	78	and	and	CCONJ
cjfa-15280	173	79	actual	actual	ADJ
cjfa-15280	173	80	business	business	NOUN
cjfa-15280	173	81	transacted	transact	VERB
cjfa-15280	173	82	through	through	ADP
cjfa-15280	173	83	it	it	PRON
cjfa-15280	173	84	,	,	PUNCT
cjfa-15280	173	85	companies	company	NOUN
cjfa-15280	173	86	which	which	PRON
cjfa-15280	173	87	are	be	AUX
cjfa-15280	173	88	allowed	allow	VERB
cjfa-15280	173	89	to	to	PART
cjfa-15280	173	90	enter	enter	VERB
cjfa-15280	173	91	into	into	ADP
cjfa-15280	173	92	slovak	slovak	ADJ
cjfa-15280	173	93	market	market	NOUN
cjfa-15280	173	94	via	via	ADP
cjfa-15280	173	95	mergers	merger	NOUN
cjfa-15280	173	96	and	and	CCONJ
cjfa-15280	173	97	acquisitions	acquisition	NOUN
cjfa-15280	173	98	or	or	CCONJ
cjfa-15280	173	99	any	any	DET
cjfa-15280	173	100	other	other	ADJ
cjfa-15280	173	101	mode	mode	NOUN
cjfa-15280	173	102	should	should	AUX
cjfa-15280	173	103	be	be	AUX
cjfa-15280	173	104	clearly	clearly	ADV
cjfa-15280	173	105	examined	examine	VERB
cjfa-15280	173	106	;	;	PUNCT
cjfa-15280	173	107	their	their	PRON
cjfa-15280	173	108	financial	financial	ADJ
cjfa-15280	173	109	statements	statement	NOUN
cjfa-15280	173	110	should	should	AUX
cjfa-15280	173	111	be	be	AUX
cjfa-15280	173	112	checked	check	VERB
cjfa-15280	173	113	through	through	ADP
cjfa-15280	173	114	two	two	NUM
cjfa-15280	173	115	or	or	CCONJ
cjfa-15280	173	116	more	more	ADV
cjfa-15280	173	117	independent	independent	ADJ
cjfa-15280	173	118	auditors	auditor	NOUN
cjfa-15280	173	119	under	under	ADP
cjfa-15280	173	120	the	the	DET
cjfa-15280	173	121	supervision	supervision	NOUN
cjfa-15280	173	122	of	of	ADP
cjfa-15280	173	123	government	government	NOUN
cjfa-15280	173	124	for	for	ADP
cjfa-15280	173	125	preventing	prevent	VERB
cjfa-15280	173	126	fraudulent	fraudulent	ADJ
cjfa-15280	173	127	activities	activity	NOUN
cjfa-15280	173	128	to	to	PART
cjfa-15280	173	129	come	come	VERB
cjfa-15280	173	130	into	into	ADP
cjfa-15280	173	131	slovak	slovak	ADJ
cjfa-15280	173	132	market	market	NOUN
cjfa-15280	173	133	,	,	PUNCT
cjfa-15280	173	134	close	close	ADJ
cjfa-15280	173	135	examination	examination	NOUN
cjfa-15280	173	136	of	of	ADP
cjfa-15280	173	137	those	those	DET
cjfa-15280	173	138	transactions	transaction	NOUN
cjfa-15280	173	139	which	which	PRON
cjfa-15280	173	140	are	be	AUX
cjfa-15280	173	141	changed	change	VERB
cjfa-15280	173	142	in	in	ADP
cjfa-15280	173	143	special	special	ADJ
cjfa-15280	173	144	circumstances	circumstance	NOUN
cjfa-15280	173	145	and	and	CCONJ
cjfa-15280	173	146	reason	reason	NOUN
cjfa-15280	173	147	behind	behind	ADP
cjfa-15280	173	148	it	it	PRON
cjfa-15280	173	149	.	.	PUNCT
cjfa-15280	174	1	and	and	CCONJ
cjfa-15280	174	2	transactions	transaction	NOUN
cjfa-15280	174	3	with	with	ADP
cjfa-15280	174	4	related	related	ADJ
cjfa-15280	174	5	parties	party	NOUN
cjfa-15280	174	6	should	should	AUX
cjfa-15280	174	7	also	also	ADV
cjfa-15280	174	8	be	be	AUX
cjfa-15280	174	9	examined	examine	VERB
cjfa-15280	174	10	thoroughly	thoroughly	ADV
cjfa-15280	174	11	,	,	PUNCT
cjfa-15280	174	12	laws	law	NOUN
cjfa-15280	174	13	and	and	CCONJ
cjfa-15280	174	14	regulations	regulation	NOUN
cjfa-15280	174	15	laid	lay	VERB
cjfa-15280	174	16	down	down	ADP
cjfa-15280	174	17	by	by	ADP
cjfa-15280	174	18	government	government	NOUN
cjfa-15280	174	19	should	should	AUX
cjfa-15280	174	20	be	be	AUX
cjfa-15280	174	21	strictly	strictly	ADV
cjfa-15280	174	22	followed	follow	VERB
cjfa-15280	174	23	by	by	ADP
cjfa-15280	174	24	imposing	impose	VERB
cjfa-15280	174	25	heavy	heavy	ADJ
cjfa-15280	174	26	penalties	penalty	NOUN
cjfa-15280	174	27	in	in	ADP
cjfa-15280	174	28	case	case	NOUN
cjfa-15280	174	29	of	of	ADP
cjfa-15280	174	30	non	non	NOUN
cjfa-15280	174	31	-	-	NOUN
cjfa-15280	174	32	application	application	NOUN
cjfa-15280	174	33	of	of	ADP
cjfa-15280	174	34	such	such	ADJ
cjfa-15280	174	35	rules	rule	NOUN
cjfa-15280	174	36	,	,	PUNCT
cjfa-15280	174	37	introduction	introduction	NOUN
cjfa-15280	174	38	of	of	ADP
cjfa-15280	174	39	gifts	gift	NOUN
cjfa-15280	174	40	and	and	CCONJ
cjfa-15280	174	41	rewards	reward	NOUN
cjfa-15280	174	42	for	for	ADP
cjfa-15280	174	43	employees	employee	NOUN
cjfa-15280	174	44	for	for	ADP
cjfa-15280	174	45	their	their	PRON
cjfa-15280	174	46	participation	participation	NOUN
cjfa-15280	174	47	in	in	ADP
cjfa-15280	174	48	engagement	engagement	NOUN
cjfa-15280	174	49	and	and	CCONJ
cjfa-15280	174	50	motivate	motivate	VERB
cjfa-15280	174	51	them	they	PRON
cjfa-15280	174	52	to	to	PART
cjfa-15280	174	53	disclose	disclose	VERB
cjfa-15280	174	54	any	any	DET
cjfa-15280	174	55	manipulations	manipulation	NOUN
cjfa-15280	174	56	going	go	VERB
cjfa-15280	174	57	on	on	ADP
cjfa-15280	174	58	in	in	ADP
cjfa-15280	174	59	the	the	DET
cjfa-15280	174	60	company	company	NOUN
cjfa-15280	174	61	records	record	NOUN
cjfa-15280	174	62	by	by	ADP
cjfa-15280	174	63	anyone	anyone	PRON
cjfa-15280	174	64	can	can	AUX
cjfa-15280	174	65	also	also	ADV
cjfa-15280	174	66	work	work	VERB
cjfa-15280	174	67	in	in	ADP
cjfa-15280	174	68	eliminating	eliminating	NOUN
cjfa-15280	174	69	or	or	CCONJ
cjfa-15280	174	70	reduction	reduction	NOUN
cjfa-15280	174	71	in	in	ADP
cjfa-15280	174	72	creative	creative	ADJ
cjfa-15280	174	73	accounting	accounting	NOUN
cjfa-15280	174	74	practices	practice	NOUN
cjfa-15280	174	75	,	,	PUNCT
cjfa-15280	174	76	slovak	slovak	ADJ
cjfa-15280	174	77	law	law	NOUN
cjfa-15280	174	78	system	system	NOUN
cjfa-15280	174	79	has	have	VERB
cjfa-15280	174	80	a	a	DET
cjfa-15280	174	81	major	major	ADJ
cjfa-15280	174	82	problem	problem	NOUN
cjfa-15280	174	83	of	of	ADP
cjfa-15280	174	84	slow	slow	ADJ
cjfa-15280	174	85	trail	trail	NOUN
cjfa-15280	174	86	and	and	CCONJ
cjfa-15280	174	87	delay	delay	VERB
cjfa-15280	174	88	in	in	ADP
cjfa-15280	174	89	investigation	investigation	NOUN
cjfa-15280	174	90	which	which	PRON
cjfa-15280	174	91	reduced	reduce	VERB
cjfa-15280	174	92	the	the	DET
cjfa-15280	174	93	materiality	materiality	NOUN
cjfa-15280	174	94	of	of	ADP
cjfa-15280	174	95	the	the	DET
cjfa-15280	174	96	case	case	NOUN
cjfa-15280	174	97	and	and	CCONJ
cjfa-15280	174	98	hence	hence	ADV
cjfa-15280	174	99	motivates	motivate	VERB
cjfa-15280	174	100	others	other	NOUN
cjfa-15280	174	101	to	to	PART
cjfa-15280	174	102	follow	follow	VERB
cjfa-15280	174	103	the	the	DET
cjfa-15280	174	104	same	same	ADJ
cjfa-15280	174	105	practices	practice	NOUN
cjfa-15280	174	106	.	.	PUNCT
cjfa-15280	175	1	through	through	ADP
cjfa-15280	175	2	fast	fast	ADJ
cjfa-15280	175	3	trial	trial	NOUN
cjfa-15280	175	4	and	and	CCONJ
cjfa-15280	175	5	quick	quick	ADJ
cjfa-15280	175	6	investigation	investigation	NOUN
cjfa-15280	175	7	can	can	AUX
cjfa-15280	175	8	reduce	reduce	VERB
cjfa-15280	175	9	the	the	DET
cjfa-15280	175	10	number	number	NOUN
cjfa-15280	175	11	of	of	ADP
cjfa-15280	175	12	accounting	account	VERB
cjfa-15280	175	13	fraudulent	fraudulent	ADJ
cjfa-15280	175	14	practices	practice	NOUN
cjfa-15280	175	15	.	.	PUNCT
cjfa-15280	176	1	scope	scope	NOUN
cjfa-15280	176	2	for	for	ADP
cjfa-15280	176	3	choice	choice	NOUN
cjfa-15280	176	4	of	of	ADP
cjfa-15280	176	5	accounting	accounting	NOUN
cjfa-15280	176	6	methods	method	NOUN
cjfa-15280	176	7	can	can	AUX
cjfa-15280	176	8	be	be	AUX
cjfa-15280	176	9	reduced	reduce	VERB
cjfa-15280	176	10	by	by	ADP
cjfa-15280	176	11	reducing	reduce	VERB
cjfa-15280	176	12	the	the	DET
cjfa-15280	176	13	number	number	NOUN
cjfa-15280	176	14	of	of	ADP
cjfa-15280	176	15	permitted	permit	VERB
cjfa-15280	176	16	accounting	accounting	NOUN
cjfa-15280	176	17	methods	method	NOUN
cjfa-15280	176	18	or	or	CCONJ
cjfa-15280	176	19	by	by	ADP
cjfa-15280	176	20	specifying	specify	VERB
cjfa-15280	176	21	circumstances	circumstance	NOUN
cjfa-15280	176	22	in	in	ADP
cjfa-15280	176	23	which	which	PRON
cjfa-15280	176	24	each	each	DET
cjfa-15280	176	25	method	method	NOUN
cjfa-15280	176	26	should	should	AUX
cjfa-15280	176	27	be	be	AUX
cjfa-15280	176	28	used	use	VERB
cjfa-15280	176	29	.	.	PUNCT
cjfa-15280	177	1	requiring	require	VERB
cjfa-15280	177	2	consistency	consistency	NOUN
cjfa-15280	177	3	of	of	ADP
cjfa-15280	177	4	use	use	NOUN
cjfa-15280	177	5	of	of	ADP
cjfa-15280	177	6	methods	method	NOUN
cjfa-15280	177	7	also	also	ADV
cjfa-15280	177	8	helps	help	VERB
cjfa-15280	177	9	here	here	ADV
cjfa-15280	177	10	,	,	PUNCT
cjfa-15280	177	11	since	since	SCONJ
cjfa-15280	177	12	a	a	DET
cjfa-15280	177	13	company	company	NOUN
cjfa-15280	177	14	choosing	choose	VERB
cjfa-15280	177	15	a	a	DET
cjfa-15280	177	16	method	method	NOUN
cjfa-15280	177	17	which	which	PRON
cjfa-15280	177	18	produces	produce	VERB
cjfa-15280	177	19	the	the	DET
cjfa-15280	177	20	desired	desire	VERB
cjfa-15280	177	21	picture	picture	NOUN
cjfa-15280	177	22	in	in	ADP
cjfa-15280	177	23	one	one	NUM
cjfa-15280	177	24	year	year	NOUN
cjfa-15280	177	25	will	will	AUX
cjfa-15280	177	26	then	then	ADV
cjfa-15280	177	27	be	be	AUX
cjfa-15280	177	28	forced	force	VERB
cjfa-15280	177	29	to	to	PART
cjfa-15280	177	30	use	use	VERB
cjfa-15280	177	31	the	the	DET
cjfa-15280	177	32	same	same	ADJ
cjfa-15280	177	33	method	method	NOUN
cjfa-15280	177	34	in	in	ADP
cjfa-15280	177	35	future	future	ADJ
cjfa-15280	177	36	circumstances	circumstance	NOUN
cjfa-15280	177	37	where	where	SCONJ
cjfa-15280	177	38	the	the	DET
cjfa-15280	177	39	result	result	NOUN
cjfa-15280	177	40	may	may	AUX
cjfa-15280	177	41	be	be	AUX
cjfa-15280	177	42	less	less	ADV
cjfa-15280	177	43	favourable	favourable	ADJ
cjfa-15280	177	44	.	.	PUNCT
cjfa-15280	178	1	abuse	abuse	NOUN
cjfa-15280	178	2	of	of	ADP
cjfa-15280	178	3	judgement	judgement	NOUN
cjfa-15280	178	4	can	can	AUX
cjfa-15280	178	5	be	be	AUX
cjfa-15280	178	6	curbed	curb	VERB
cjfa-15280	178	7	in	in	ADP
cjfa-15280	178	8	two	two	NUM
cjfa-15280	178	9	ways	way	NOUN
cjfa-15280	178	10	.	.	PUNCT
cjfa-15280	179	1	one	one	NUM
cjfa-15280	179	2	is	be	AUX
cjfa-15280	179	3	to	to	PART
cjfa-15280	179	4	draft	draft	VERB
cjfa-15280	179	5	rules	rule	NOUN
cjfa-15280	179	6	that	that	PRON
cjfa-15280	179	7	minimise	minimise	VERB
cjfa-15280	179	8	the	the	DET
cjfa-15280	179	9	use	use	NOUN
cjfa-15280	179	10	of	of	ADP
cjfa-15280	179	11	judgement	judgement	NOUN
cjfa-15280	179	12	.	.	PUNCT
cjfa-15280	180	1	at	at	ADP
cjfa-15280	180	2	one	one	NUM
cjfa-15280	180	3	time	time	NOUN
cjfa-15280	180	4	,	,	PUNCT
cjfa-15280	180	5	for	for	ADP
cjfa-15280	180	6	example	example	NOUN
cjfa-15280	180	7	,	,	PUNCT
cjfa-15280	180	8	company	company	NOUN
cjfa-15280	180	9	accountants	accountant	NOUN
cjfa-15280	180	10	tended	tend	VERB
cjfa-15280	180	11	to	to	PART
cjfa-15280	180	12	use	use	VERB
cjfa-15280	180	13	the	the	DET
cjfa-15280	180	14	'	'	PUNCT
cjfa-15280	180	15	extraordinary	extraordinary	ADJ
cjfa-15280	180	16	item	item	NOUN
cjfa-15280	180	17	'	'	PART
cjfa-15280	180	18	part	part	NOUN
cjfa-15280	180	19	of	of	ADP
cjfa-15280	180	20	the	the	DET
cjfa-15280	180	21	profit	profit	NOUN
cjfa-15280	180	22	and	and	CCONJ
cjfa-15280	180	23	loss	loss	NOUN
cjfa-15280	180	24	account	account	NOUN
cjfa-15280	180	25	for	for	ADP
cjfa-15280	180	26	items	item	NOUN
cjfa-15280	180	27	they	they	PRON
cjfa-15280	180	28	wished	wish	VERB
cjfa-15280	180	29	to	to	PART
cjfa-15280	180	30	avoid	avoid	VERB
cjfa-15280	180	31	including	include	VERB
cjfa-15280	180	32	in	in	ADP
cjfa-15280	180	33	operating	operate	VERB
cjfa-15280	180	34	profit	profit	NOUN
cjfa-15280	180	35	.	.	PUNCT
cjfa-15280	181	1	again	again	ADV
cjfa-15280	181	2	,	,	PUNCT
cjfa-15280	181	3	the	the	DET
cjfa-15280	181	4	present	present	ADJ
cjfa-15280	181	5	creative	creative	ADJ
cjfa-15280	181	6	accounting	accounting	NOUN
cjfa-15280	181	7	practicies	practicie	NOUN
cjfa-15280	181	8	in	in	ADP
cjfa-15280	181	9	slovakia	slovakia	PROPN
cjfa-15280	181	10	…	…	PUNCT
cjfa-15280	181	11	83	83	NUM
cjfa-15280	181	12	rules	rule	NOUN
cjfa-15280	181	13	of	of	ADP
cjfa-15280	181	14	the	the	DET
cjfa-15280	181	15	ifrs	ifrs	PROPN
cjfa-15280	181	16	have	have	AUX
cjfa-15280	181	17	definitely	definitely	ADV
cjfa-15280	181	18	abolished	abolish	VERB
cjfa-15280	181	19	the	the	DET
cjfa-15280	181	20	category	category	NOUN
cjfa-15280	181	21	of	of	ADP
cjfa-15280	181	22	'	'	PUNCT
cjfa-15280	181	23	extraordinary	extraordinary	ADJ
cjfa-15280	181	24	item	item	NOUN
cjfa-15280	181	25	'	'	PART
cjfa-15280	181	26	few	few	ADJ
cjfa-15280	181	27	years	year	NOUN
cjfa-15280	181	28	ago	ago	ADV
cjfa-15280	181	29	.	.	PUNCT
cjfa-15280	182	1	auditors	auditor	NOUN
cjfa-15280	182	2	also	also	ADV
cjfa-15280	182	3	have	have	VERB
cjfa-15280	182	4	a	a	DET
cjfa-15280	182	5	part	part	NOUN
cjfa-15280	182	6	to	to	PART
cjfa-15280	182	7	play	play	VERB
cjfa-15280	182	8	in	in	ADP
cjfa-15280	182	9	identifying	identify	VERB
cjfa-15280	182	10	dishonest	dishonest	ADJ
cjfa-15280	182	11	estimates	estimate	NOUN
cjfa-15280	182	12	.	.	PUNCT
cjfa-15280	183	1	the	the	DET
cjfa-15280	183	2	other	other	ADJ
cjfa-15280	183	3	is	be	AUX
cjfa-15280	183	4	to	to	PART
cjfa-15280	183	5	prescribe	prescribe	VERB
cjfa-15280	183	6	'	'	PUNCT
cjfa-15280	183	7	consistency	consistency	NOUN
cjfa-15280	183	8	'	'	PUNCT
cjfa-15280	183	9	so	so	SCONJ
cjfa-15280	183	10	that	that	SCONJ
cjfa-15280	183	11	if	if	SCONJ
cjfa-15280	183	12	a	a	DET
cjfa-15280	183	13	company	company	NOUN
cjfa-15280	183	14	chooses	choose	VERB
cjfa-15280	183	15	an	an	DET
cjfa-15280	183	16	accounting	accounting	NOUN
cjfa-15280	183	17	policy	policy	NOUN
cjfa-15280	183	18	that	that	PRON
cjfa-15280	183	19	suits	suit	VERB
cjfa-15280	183	20	it	it	PRON
cjfa-15280	183	21	in	in	ADP
cjfa-15280	183	22	one	one	NUM
cjfa-15280	183	23	year	year	NOUN
cjfa-15280	183	24	it	it	PRON
cjfa-15280	183	25	must	must	AUX
cjfa-15280	183	26	continue	continue	VERB
cjfa-15280	183	27	to	to	PART
cjfa-15280	183	28	apply	apply	VERB
cjfa-15280	183	29	it	it	PRON
cjfa-15280	183	30	in	in	ADP
cjfa-15280	183	31	subsequent	subsequent	ADJ
cjfa-15280	183	32	years	year	NOUN
cjfa-15280	183	33	when	when	SCONJ
cjfa-15280	183	34	it	it	PRON
cjfa-15280	183	35	may	may	AUX
cjfa-15280	183	36	not	not	PART
cjfa-15280	183	37	suit	suit	VERB
cjfa-15280	183	38	so	so	ADV
cjfa-15280	183	39	well	well	ADV
cjfa-15280	183	40	.	.	PUNCT
cjfa-15280	184	1	artificial	artificial	ADJ
cjfa-15280	184	2	transactions	transaction	NOUN
cjfa-15280	184	3	can	can	AUX
cjfa-15280	184	4	be	be	AUX
cjfa-15280	184	5	tackled	tackle	VERB
cjfa-15280	184	6	by	by	ADP
cjfa-15280	184	7	invoking	invoke	VERB
cjfa-15280	184	8	the	the	DET
cjfa-15280	184	9	concept	concept	NOUN
cjfa-15280	184	10	of	of	ADP
cjfa-15280	184	11	'	'	PUNCT
cjfa-15280	184	12	substance	substance	NOUN
cjfa-15280	184	13	over	over	ADP
cjfa-15280	184	14	form	form	NOUN
cjfa-15280	184	15	'	'	PUNCT
cjfa-15280	184	16	,	,	PUNCT
cjfa-15280	184	17	whereby	whereby	SCONJ
cjfa-15280	184	18	the	the	DET
cjfa-15280	184	19	economic	economic	ADJ
cjfa-15280	184	20	substance	substance	NOUN
cjfa-15280	184	21	rather	rather	ADV
cjfa-15280	184	22	than	than	ADP
cjfa-15280	184	23	the	the	DET
cjfa-15280	184	24	legal	legal	ADJ
cjfa-15280	184	25	form	form	NOUN
cjfa-15280	184	26	of	of	ADP
cjfa-15280	184	27	transactions	transaction	NOUN
cjfa-15280	184	28	determines	determine	VERB
cjfa-15280	184	29	their	their	PRON
cjfa-15280	184	30	accounting	accounting	NOUN
cjfa-15280	184	31	substance	substance	NOUN
cjfa-15280	184	32	.	.	PUNCT
cjfa-15280	185	1	thus	thus	ADV
cjfa-15280	185	2	linked	link	VERB
cjfa-15280	185	3	transactions	transaction	NOUN
cjfa-15280	185	4	would	would	AUX
cjfa-15280	185	5	be	be	AUX
cjfa-15280	185	6	accounted	account	VERB
cjfa-15280	185	7	for	for	ADP
cjfa-15280	185	8	as	as	ADP
cjfa-15280	185	9	one	one	NUM
cjfa-15280	185	10	whole	whole	NOUN
cjfa-15280	185	11	.	.	PUNCT
cjfa-15280	186	1	the	the	DET
cjfa-15280	186	2	timing	timing	NOUN
cjfa-15280	186	3	of	of	ADP
cjfa-15280	186	4	genuine	genuine	ADJ
cjfa-15280	186	5	transactions	transaction	NOUN
cjfa-15280	186	6	is	be	AUX
cjfa-15280	186	7	clearly	clearly	ADV
cjfa-15280	186	8	a	a	DET
cjfa-15280	186	9	matter	matter	NOUN
cjfa-15280	186	10	for	for	ADP
cjfa-15280	186	11	the	the	DET
cjfa-15280	186	12	discretion	discretion	NOUN
cjfa-15280	186	13	of	of	ADP
cjfa-15280	186	14	management	management	NOUN
cjfa-15280	186	15	.	.	PUNCT
cjfa-15280	187	1	however	however	ADV
cjfa-15280	187	2	,	,	PUNCT
cjfa-15280	187	3	the	the	DET
cjfa-15280	187	4	scope	scope	NOUN
cjfa-15280	187	5	to	to	PART
cjfa-15280	187	6	use	use	VERB
cjfa-15280	187	7	this	this	PRON
cjfa-15280	187	8	can	can	AUX
cjfa-15280	187	9	be	be	AUX
cjfa-15280	187	10	limited	limit	VERB
cjfa-15280	187	11	by	by	ADP
cjfa-15280	187	12	requiring	require	VERB
cjfa-15280	187	13	regular	regular	ADJ
cjfa-15280	187	14	revaluations	revaluation	NOUN
cjfa-15280	187	15	of	of	ADP
cjfa-15280	187	16	items	item	NOUN
cjfa-15280	187	17	in	in	ADP
cjfa-15280	187	18	the	the	DET
cjfa-15280	187	19	accounts	account	NOUN
cjfa-15280	187	20	so	so	SCONJ
cjfa-15280	187	21	that	that	SCONJ
cjfa-15280	187	22	gains	gain	NOUN
cjfa-15280	187	23	or	or	CCONJ
cjfa-15280	187	24	losses	loss	NOUN
cjfa-15280	187	25	on	on	ADP
cjfa-15280	187	26	value	value	NOUN
cjfa-15280	187	27	changes	change	NOUN
cjfa-15280	187	28	are	be	AUX
cjfa-15280	187	29	identified	identify	VERB
cjfa-15280	187	30	in	in	ADP
cjfa-15280	187	31	the	the	DET
cjfa-15280	187	32	accounts	account	NOUN
cjfa-15280	187	33	each	each	DET
cjfa-15280	187	34	year	year	NOUN
cjfa-15280	187	35	as	as	SCONJ
cjfa-15280	187	36	they	they	PRON
cjfa-15280	187	37	occur	occur	VERB
cjfa-15280	187	38	,	,	PUNCT
cjfa-15280	187	39	rather	rather	ADV
cjfa-15280	187	40	than	than	ADP
cjfa-15280	187	41	only	only	ADV
cjfa-15280	187	42	appearing	appear	VERB
cjfa-15280	187	43	in	in	ADP
cjfa-15280	187	44	total	total	NOUN
cjfa-15280	187	45	in	in	ADP
cjfa-15280	187	46	the	the	DET
cjfa-15280	187	47	year	year	NOUN
cjfa-15280	187	48	that	that	PRON
cjfa-15280	187	49	a	a	DET
cjfa-15280	187	50	disposal	disposal	NOUN
cjfa-15280	187	51	occurs	occur	VERB
cjfa-15280	187	52	.	.	PUNCT
cjfa-15280	188	1	it	it	PRON
cjfa-15280	188	2	is	be	AUX
cjfa-15280	188	3	interesting	interesting	ADJ
cjfa-15280	188	4	to	to	PART
cjfa-15280	188	5	observe	observe	VERB
cjfa-15280	188	6	that	that	SCONJ
cjfa-15280	188	7	the	the	DET
cjfa-15280	188	8	international	international	ADJ
cjfa-15280	188	9	accounting	accounting	NOUN
cjfa-15280	188	10	standards	standard	NOUN
cjfa-15280	188	11	board	board	NOUN
cjfa-15280	188	12	is	be	AUX
cjfa-15280	188	13	still	still	ADV
cjfa-15280	188	14	,	,	PUNCT
cjfa-15280	188	15	after	after	SCONJ
cjfa-15280	188	16	the	the	DET
cjfa-15280	188	17	times	time	NOUN
cjfa-15280	188	18	of	of	ADP
cjfa-15280	188	19	financial	financial	ADJ
cjfa-15280	188	20	crisis	crisis	NOUN
cjfa-15280	188	21	tending	tend	VERB
cjfa-15280	188	22	to	to	PART
cjfa-15280	188	23	move	move	VERB
cjfa-15280	188	24	towards	towards	ADP
cjfa-15280	188	25	valuation	valuation	NOUN
cjfa-15280	188	26	at	at	ADP
cjfa-15280	188	27	fair	fair	ADJ
cjfa-15280	188	28	value	value	NOUN
cjfa-15280	188	29	rather	rather	ADV
cjfa-15280	188	30	than	than	ADP
cjfa-15280	188	31	based	base	VERB
cjfa-15280	188	32	upon	upon	SCONJ
cjfa-15280	188	33	historical	historical	ADJ
cjfa-15280	188	34	cost	cost	NOUN
cjfa-15280	188	35	in	in	ADP
cjfa-15280	188	36	several	several	ADJ
cjfa-15280	188	37	recent	recent	ADJ
cjfa-15280	188	38	accounting	accounting	NOUN
cjfa-15280	188	39	standards	standard	NOUN
cjfa-15280	188	40	and	and	CCONJ
cjfa-15280	188	41	discussion	discussion	NOUN
cjfa-15280	188	42	papers	paper	NOUN
cjfa-15280	188	43	.	.	PUNCT
cjfa-15280	189	1	but	but	CCONJ
cjfa-15280	189	2	apart	apart	ADV
cjfa-15280	189	3	from	from	ADP
cjfa-15280	189	4	changes	change	NOUN
cjfa-15280	189	5	in	in	ADP
cjfa-15280	189	6	accounting	accounting	NOUN
cjfa-15280	189	7	regulation	regulation	NOUN
cjfa-15280	189	8	,	,	PUNCT
cjfa-15280	189	9	ethical	ethical	ADJ
cjfa-15280	189	10	standards	standard	NOUN
cjfa-15280	189	11	and	and	CCONJ
cjfa-15280	189	12	governance	governance	NOUN
cjfa-15280	189	13	codes	code	NOUN
cjfa-15280	189	14	must	must	AUX
cjfa-15280	189	15	be	be	AUX
cjfa-15280	189	16	properly	properly	ADV
cjfa-15280	189	17	enforced	enforce	VERB
cjfa-15280	189	18	in	in	ADP
cjfa-15280	189	19	the	the	DET
cjfa-15280	189	20	corporate	corporate	ADJ
cjfa-15280	189	21	world	world	NOUN
cjfa-15280	189	22	.	.	PUNCT
cjfa-15280	190	1	regulation	regulation	NOUN
cjfa-15280	190	2	without	without	ADP
cjfa-15280	190	3	thorough	thorough	ADJ
cjfa-15280	190	4	enforcement	enforcement	NOUN
cjfa-15280	190	5	techniques	technique	NOUN
cjfa-15280	190	6	is	be	AUX
cjfa-15280	190	7	likely	likely	ADJ
cjfa-15280	190	8	to	to	PART
cjfa-15280	190	9	be	be	AUX
cjfa-15280	190	10	ineffective	ineffective	ADJ
cjfa-15280	190	11	in	in	ADP
cjfa-15280	190	12	preventing	prevent	VERB
cjfa-15280	190	13	individuals	individual	NOUN
cjfa-15280	190	14	from	from	ADP
cjfa-15280	190	15	employing	employ	VERB
cjfa-15280	190	16	misleading	mislead	VERB
cjfa-15280	190	17	reporting	reporting	NOUN
cjfa-15280	190	18	practices	practice	NOUN
cjfa-15280	190	19	.	.	PUNCT
cjfa-15280	191	1	the	the	DET
cjfa-15280	191	2	challenge	challenge	NOUN
cjfa-15280	191	3	of	of	ADP
cjfa-15280	191	4	enforcing	enforce	VERB
cjfa-15280	191	5	ifrs	ifrs	NOUN
cjfa-15280	191	6	within	within	ADP
cjfa-15280	191	7	a	a	DET
cjfa-15280	191	8	range	range	NOUN
cjfa-15280	191	9	of	of	ADP
cjfa-15280	191	10	differing	differ	VERB
cjfa-15280	191	11	accounting	accounting	NOUN
cjfa-15280	191	12	cultural	cultural	ADJ
cjfa-15280	191	13	contexts	contexts	NOUN
cjfa-15280	191	14	is	be	AUX
cjfa-15280	191	15	likely	likely	ADJ
cjfa-15280	191	16	to	to	PART
cjfa-15280	191	17	be	be	AUX
cjfa-15280	191	18	especially	especially	ADV
cjfa-15280	191	19	problematic	problematic	ADJ
cjfa-15280	191	20	.	.	PUNCT
cjfa-15280	192	1	slovak	slovak	ADJ
cjfa-15280	192	2	economy	economy	NOUN
cjfa-15280	192	3	is	be	AUX
cjfa-15280	192	4	not	not	PART
cjfa-15280	192	5	behind	behind	ADP
cjfa-15280	192	6	the	the	DET
cjfa-15280	192	7	other	other	ADJ
cjfa-15280	192	8	developed	develop	VERB
cjfa-15280	192	9	countries	country	NOUN
cjfa-15280	192	10	;	;	PUNCT
cjfa-15280	192	11	in	in	ADP
cjfa-15280	192	12	fact	fact	NOUN
cjfa-15280	192	13	accounting	accounting	NOUN
cjfa-15280	192	14	fraud	fraud	NOUN
cjfa-15280	192	15	is	be	AUX
cjfa-15280	192	16	prevalent	prevalent	ADJ
cjfa-15280	192	17	more	more	ADV
cjfa-15280	192	18	in	in	ADP
cjfa-15280	192	19	developed	develop	VERB
cjfa-15280	192	20	countries	country	NOUN
cjfa-15280	192	21	.	.	PUNCT
cjfa-15280	193	1	and	and	CCONJ
cjfa-15280	193	2	in	in	ADP
cjfa-15280	193	3	slovakia	slovakia	PROPN
cjfa-15280	193	4	such	such	ADJ
cjfa-15280	193	5	unethical	unethical	ADJ
cjfa-15280	193	6	practices	practice	NOUN
cjfa-15280	193	7	are	be	AUX
cjfa-15280	193	8	spreading	spread	VERB
cjfa-15280	193	9	its	its	PRON
cjfa-15280	193	10	wings	wing	NOUN
cjfa-15280	193	11	on	on	ADP
cjfa-15280	193	12	fast	fast	ADJ
cjfa-15280	193	13	pace	pace	NOUN
cjfa-15280	193	14	just	just	ADV
cjfa-15280	193	15	due	due	ADJ
cjfa-15280	193	16	to	to	ADP
cjfa-15280	193	17	loopholes	loophole	NOUN
cjfa-15280	193	18	and	and	CCONJ
cjfa-15280	193	19	weaknesses	weakness	NOUN
cjfa-15280	193	20	in	in	ADP
cjfa-15280	193	21	accounting	accounting	NOUN
cjfa-15280	193	22	principles	principle	NOUN
cjfa-15280	193	23	and	and	CCONJ
cjfa-15280	193	24	standards	standard	NOUN
cjfa-15280	193	25	.	.	PUNCT
cjfa-15280	194	1	through	through	ADP
cjfa-15280	194	2	the	the	DET
cjfa-15280	194	3	study	study	NOUN
cjfa-15280	194	4	we	we	PRON
cjfa-15280	194	5	found	find	VERB
cjfa-15280	194	6	that	that	SCONJ
cjfa-15280	194	7	companies	company	NOUN
cjfa-15280	194	8	are	be	AUX
cjfa-15280	194	9	forced	force	VERB
cjfa-15280	194	10	and	and	CCONJ
cjfa-15280	194	11	under	under	ADP
cjfa-15280	194	12	pressure	pressure	NOUN
cjfa-15280	194	13	of	of	ADP
cjfa-15280	194	14	performing	perform	VERB
cjfa-15280	194	15	well	well	ADV
cjfa-15280	194	16	and	and	CCONJ
cjfa-15280	194	17	this	this	PRON
cjfa-15280	194	18	becomes	become	VERB
cjfa-15280	194	19	the	the	DET
cjfa-15280	194	20	major	major	ADJ
cjfa-15280	194	21	motivator	motivator	NOUN
cjfa-15280	194	22	of	of	ADP
cjfa-15280	194	23	creative	creative	ADJ
cjfa-15280	194	24	accounting	accounting	NOUN
cjfa-15280	194	25	,	,	PUNCT
cjfa-15280	194	26	to	to	PART
cjfa-15280	194	27	be	be	AUX
cjfa-15280	194	28	competitive	competitive	ADJ
cjfa-15280	194	29	and	and	CCONJ
cjfa-15280	194	30	be	be	AUX
cjfa-15280	194	31	in	in	ADP
cjfa-15280	194	32	the	the	DET
cjfa-15280	194	33	race	race	NOUN
cjfa-15280	194	34	of	of	ADP
cjfa-15280	194	35	competition	competition	NOUN
cjfa-15280	194	36	,	,	PUNCT
cjfa-15280	194	37	companies	company	NOUN
cjfa-15280	194	38	are	be	AUX
cjfa-15280	194	39	trying	try	VERB
cjfa-15280	194	40	to	to	PART
cjfa-15280	194	41	do	do	VERB
cjfa-15280	194	42	anything	anything	PRON
cjfa-15280	194	43	whether	whether	SCONJ
cjfa-15280	194	44	it	it	PRON
cjfa-15280	194	45	is	be	AUX
cjfa-15280	194	46	unethical	unethical	ADJ
cjfa-15280	194	47	.	.	PUNCT
cjfa-15280	195	1	and	and	CCONJ
cjfa-15280	195	2	thus	thus	ADV
cjfa-15280	195	3	creative	creative	ADJ
cjfa-15280	195	4	accounting	accounting	NOUN
cjfa-15280	195	5	becomes	become	VERB
cjfa-15280	195	6	convenient	convenient	ADJ
cjfa-15280	195	7	way	way	NOUN
cjfa-15280	195	8	of	of	ADP
cjfa-15280	195	9	sustainability	sustainability	NOUN
cjfa-15280	195	10	.	.	PUNCT
cjfa-15280	196	1	secondly	secondly	ADV
cjfa-15280	196	2	,	,	PUNCT
cjfa-15280	196	3	we	we	PRON
cjfa-15280	196	4	also	also	ADV
cjfa-15280	196	5	found	find	VERB
cjfa-15280	196	6	that	that	SCONJ
cjfa-15280	196	7	this	this	DET
cjfa-15280	196	8	problem	problem	NOUN
cjfa-15280	196	9	may	may	AUX
cjfa-15280	196	10	exist	exist	VERB
cjfa-15280	196	11	due	due	ADJ
cjfa-15280	196	12	to	to	ADP
cjfa-15280	196	13	lack	lack	NOUN
cjfa-15280	196	14	of	of	ADP
cjfa-15280	196	15	awareness	awareness	NOUN
cjfa-15280	196	16	and	and	CCONJ
cjfa-15280	196	17	information	information	NOUN
cjfa-15280	196	18	level	level	NOUN
cjfa-15280	196	19	of	of	ADP
cjfa-15280	196	20	investors	investor	NOUN
cjfa-15280	196	21	.	.	PUNCT
cjfa-15280	197	1	government	government	NOUN
cjfa-15280	197	2	need	need	VERB
cjfa-15280	197	3	to	to	PART
cjfa-15280	197	4	take	take	VERB
cjfa-15280	197	5	quick	quick	ADJ
cjfa-15280	197	6	action	action	NOUN
cjfa-15280	197	7	in	in	ADP
cjfa-15280	197	8	awareness	awareness	NOUN
cjfa-15280	197	9	of	of	ADP
cjfa-15280	197	10	the	the	DET
cjfa-15280	197	11	investors	investor	NOUN
cjfa-15280	197	12	.	.	PUNCT
cjfa-15280	198	1	creative	creative	ADJ
cjfa-15280	198	2	accounting	accounting	NOUN
cjfa-15280	198	3	practices	practice	NOUN
cjfa-15280	198	4	are	be	AUX
cjfa-15280	198	5	detected	detect	VERB
cjfa-15280	198	6	and	and	CCONJ
cjfa-15280	198	7	miroslav	miroslav	ADJ
cjfa-15280	198	8	škoda	škoda	PROPN
cjfa-15280	198	9	,	,	PUNCT
cjfa-15280	198	10	tomáš	tomáš	ADP
cjfa-15280	198	11	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	198	12	,	,	PUNCT
cjfa-15280	198	13	gabriela	gabriela	PROPN
cjfa-15280	198	14	gabrhelová84	gabrhelová84	PROPN
cjfa-15280	198	15	prevented	prevent	VERB
cjfa-15280	198	16	by	by	ADP
cjfa-15280	198	17	various	various	ADJ
cjfa-15280	198	18	agencies	agency	NOUN
cjfa-15280	198	19	in	in	ADP
cjfa-15280	198	20	the	the	DET
cjfa-15280	198	21	country	country	NOUN
cjfa-15280	198	22	.	.	PUNCT
cjfa-15280	199	1	other	other	ADJ
cjfa-15280	199	2	countries	country	NOUN
cjfa-15280	199	3	should	should	AUX
cjfa-15280	199	4	also	also	ADV
cjfa-15280	199	5	take	take	VERB
cjfa-15280	199	6	an	an	DET
cjfa-15280	199	7	adequate	adequate	ADJ
cjfa-15280	199	8	step	step	NOUN
cjfa-15280	199	9	in	in	ADP
cjfa-15280	199	10	introduction	introduction	NOUN
cjfa-15280	199	11	of	of	ADP
cjfa-15280	199	12	such	such	ADJ
cjfa-15280	199	13	law	law	NOUN
cjfa-15280	199	14	so	so	SCONJ
cjfa-15280	199	15	that	that	SCONJ
cjfa-15280	199	16	big	big	ADJ
cjfa-15280	199	17	accounting	accounting	NOUN
cjfa-15280	199	18	scandals	scandal	NOUN
cjfa-15280	199	19	can	can	AUX
cjfa-15280	199	20	be	be	AUX
cjfa-15280	199	21	eliminated	eliminate	VERB
cjfa-15280	199	22	from	from	ADP
cjfa-15280	199	23	the	the	DET
cjfa-15280	199	24	economy	economy	NOUN
cjfa-15280	199	25	.	.	PUNCT
cjfa-15280	200	1	creative	creative	ADJ
cjfa-15280	200	2	accounting	accounting	NOUN
cjfa-15280	200	3	results	result	NOUN
cjfa-15280	200	4	in	in	ADP
cjfa-15280	200	5	reducing	reduce	VERB
cjfa-15280	200	6	the	the	DET
cjfa-15280	200	7	tax	tax	NOUN
cjfa-15280	200	8	liability	liability	NOUN
cjfa-15280	200	9	of	of	ADP
cjfa-15280	200	10	financial	financial	ADJ
cjfa-15280	200	11	entities	entity	NOUN
cjfa-15280	200	12	and	and	CCONJ
cjfa-15280	200	13	,	,	PUNCT
cjfa-15280	200	14	consequently	consequently	ADV
cjfa-15280	200	15	,	,	PUNCT
cjfa-15280	200	16	budgetary	budgetary	ADJ
cjfa-15280	200	17	revenues	revenue	NOUN
cjfa-15280	200	18	.	.	PUNCT
cjfa-15280	201	1	for	for	ADP
cjfa-15280	201	2	this	this	DET
cjfa-15280	201	3	reason	reason	NOUN
cjfa-15280	201	4	,	,	PUNCT
cjfa-15280	201	5	creative	creative	ADJ
cjfa-15280	201	6	accounting	accounting	NOUN
cjfa-15280	201	7	is	be	AUX
cjfa-15280	201	8	closely	closely	ADV
cjfa-15280	201	9	related	relate	VERB
cjfa-15280	201	10	to	to	ADP
cjfa-15280	201	11	tax	tax	NOUN
cjfa-15280	201	12	evasion	evasion	NOUN
cjfa-15280	201	13	.	.	PUNCT
cjfa-15280	202	1	tax	tax	NOUN
cjfa-15280	202	2	evasion	evasion	NOUN
cjfa-15280	202	3	occurs	occur	VERB
cjfa-15280	202	4	not	not	PART
cjfa-15280	202	5	only	only	ADV
cjfa-15280	202	6	in	in	ADP
cjfa-15280	202	7	slovakia	slovakia	PROPN
cjfa-15280	202	8	,	,	PUNCT
cjfa-15280	202	9	but	but	CCONJ
cjfa-15280	202	10	also	also	ADV
cjfa-15280	202	11	in	in	ADP
cjfa-15280	202	12	the	the	DET
cjfa-15280	202	13	countries	country	NOUN
cjfa-15280	202	14	of	of	ADP
cjfa-15280	202	15	the	the	DET
cjfa-15280	202	16	european	european	PROPN
cjfa-15280	202	17	union	union	PROPN
cjfa-15280	202	18	.	.	PUNCT
cjfa-15280	203	1	in	in	ADP
cjfa-15280	203	2	slovakia	slovakia	PROPN
cjfa-15280	203	3	,	,	PUNCT
cjfa-15280	203	4	the	the	DET
cjfa-15280	203	5	total	total	ADJ
cjfa-15280	203	6	amount	amount	NOUN
cjfa-15280	203	7	of	of	ADP
cjfa-15280	203	8	tax	tax	NOUN
cjfa-15280	203	9	evasion	evasion	NOUN
cjfa-15280	203	10	in	in	ADP
cjfa-15280	203	11	2011	2011	NUM
cjfa-15280	203	12	was	be	AUX
cjfa-15280	203	13	2.773	2.773	NUM
cjfa-15280	203	14	billion	billion	NUM
cjfa-15280	203	15	eur	eur	NOUN
cjfa-15280	203	16	.	.	PUNCT
cjfa-15280	204	1	according	accord	VERB
cjfa-15280	204	2	to	to	ADP
cjfa-15280	204	3	statistical	statistical	ADJ
cjfa-15280	204	4	data	datum	NOUN
cjfa-15280	204	5	of	of	ADP
cjfa-15280	204	6	the	the	DET
cjfa-15280	204	7	european	european	PROPN
cjfa-15280	204	8	union	union	PROPN
cjfa-15280	204	9	,	,	PUNCT
cjfa-15280	204	10	the	the	DET
cjfa-15280	204	11	largest	large	ADJ
cjfa-15280	204	12	tax	tax	NOUN
cjfa-15280	204	13	fraud	fraud	NOUN
cjfa-15280	204	14	in	in	ADP
cjfa-15280	204	15	2012	2012	NUM
cjfa-15280	204	16	were	be	AUX
cjfa-15280	204	17	in	in	ADP
cjfa-15280	204	18	the	the	DET
cjfa-15280	204	19	value	value	NOUN
cjfa-15280	204	20	added	add	VERB
cjfa-15280	204	21	tax	tax	NOUN
cjfa-15280	204	22	in	in	ADP
cjfa-15280	204	23	the	the	DET
cjfa-15280	204	24	amount	amount	NOUN
cjfa-15280	204	25	of	of	ADP
cjfa-15280	204	26	117	117	NUM
cjfa-15280	204	27	billion	billion	NUM
cjfa-15280	204	28	eur	eur	NOUN
cjfa-15280	204	29	.	.	PUNCT
cjfa-15280	205	1	the	the	DET
cjfa-15280	205	2	slovak	slovak	ADJ
cjfa-15280	205	3	republic	republic	NOUN
cjfa-15280	205	4	is	be	AUX
cjfa-15280	205	5	fighting	fight	VERB
cjfa-15280	205	6	tax	tax	NOUN
cjfa-15280	205	7	evasion	evasion	NOUN
cjfa-15280	205	8	by	by	ADP
cjfa-15280	205	9	taking	take	VERB
cjfa-15280	205	10	appropriate	appropriate	ADJ
cjfa-15280	205	11	measures	measure	NOUN
cjfa-15280	205	12	to	to	PART
cjfa-15280	205	13	reduce	reduce	VERB
cjfa-15280	205	14	tax	tax	NOUN
cjfa-15280	205	15	evasion	evasion	NOUN
cjfa-15280	205	16	.	.	PUNCT
cjfa-15280	206	1	the	the	DET
cjfa-15280	206	2	fight	fight	NOUN
cjfa-15280	206	3	against	against	ADP
cjfa-15280	206	4	tax	tax	NOUN
cjfa-15280	206	5	evasion	evasion	NOUN
cjfa-15280	206	6	is	be	AUX
cjfa-15280	206	7	also	also	ADV
cjfa-15280	206	8	performed	perform	VERB
cjfa-15280	206	9	by	by	ADP
cjfa-15280	206	10	the	the	DET
cjfa-15280	206	11	financial	financial	ADJ
cjfa-15280	206	12	administration	administration	NOUN
cjfa-15280	206	13	and	and	CCONJ
cjfa-15280	206	14	also	also	ADV
cjfa-15280	206	15	by	by	ADP
cjfa-15280	206	16	individual	individual	ADJ
cjfa-15280	206	17	auditors	auditor	NOUN
cjfa-15280	206	18	.	.	PUNCT
cjfa-15280	207	1	the	the	DET
cjfa-15280	207	2	financial	financial	PROPN
cjfa-15280	207	3	administration	administration	NOUN
cjfa-15280	207	4	annually	annually	ADV
cjfa-15280	207	5	improves	improve	VERB
cjfa-15280	207	6	the	the	DET
cjfa-15280	207	7	system	system	NOUN
cjfa-15280	207	8	of	of	ADP
cjfa-15280	207	9	tax	tax	NOUN
cjfa-15280	207	10	controls	control	NOUN
cjfa-15280	207	11	.	.	PUNCT
cjfa-15280	208	1	such	such	ADJ
cjfa-15280	208	2	improvements	improvement	NOUN
cjfa-15280	208	3	are	be	AUX
cjfa-15280	208	4	related	relate	VERB
cjfa-15280	208	5	to	to	ADP
cjfa-15280	208	6	modern	modern	ADJ
cjfa-15280	208	7	approaches	approach	NOUN
cjfa-15280	208	8	to	to	ADP
cjfa-15280	208	9	control	control	NOUN
cjfa-15280	208	10	activities	activity	NOUN
cjfa-15280	208	11	,	,	PUNCT
cjfa-15280	208	12	and	and	CCONJ
cjfa-15280	208	13	organisational	organisational	ADJ
cjfa-15280	208	14	management	management	NOUN
cjfa-15280	208	15	controls	control	NOUN
cjfa-15280	208	16	.	.	PUNCT
cjfa-15280	209	1	auditors	auditor	NOUN
cjfa-15280	209	2	have	have	AUX
cjfa-15280	209	3	been	be	AUX
cjfa-15280	209	4	obliged	oblige	VERB
cjfa-15280	209	5	to	to	PART
cjfa-15280	209	6	notify	notify	VERB
cjfa-15280	209	7	the	the	DET
cjfa-15280	209	8	authorities	authority	NOUN
cjfa-15280	209	9	of	of	ADP
cjfa-15280	209	10	prosecuting	prosecute	VERB
cjfa-15280	209	11	tax	tax	NOUN
cjfa-15280	209	12	evasion	evasion	NOUN
cjfa-15280	209	13	if	if	SCONJ
cjfa-15280	209	14	it	it	PRON
cjfa-15280	209	15	is	be	AUX
cjfa-15280	209	16	of	of	ADP
cjfa-15280	209	17	a	a	DET
cjfa-15280	209	18	criminal	criminal	ADJ
cjfa-15280	209	19	nature	nature	NOUN
cjfa-15280	209	20	.	.	PUNCT
cjfa-15280	210	1	the	the	DET
cjfa-15280	210	2	fight	fight	NOUN
cjfa-15280	210	3	against	against	ADP
cjfa-15280	210	4	the	the	DET
cjfa-15280	210	5	tax	tax	NOUN
cjfa-15280	210	6	evasion	evasion	NOUN
cjfa-15280	210	7	is	be	AUX
cjfa-15280	210	8	an	an	DET
cjfa-15280	210	9	ongoing	ongoing	ADJ
cjfa-15280	210	10	process	process	NOUN
cjfa-15280	210	11	,	,	PUNCT
cjfa-15280	210	12	because	because	SCONJ
cjfa-15280	210	13	tax	tax	NOUN
cjfa-15280	210	14	evasion	evasion	NOUN
cjfa-15280	210	15	is	be	AUX
cjfa-15280	210	16	a	a	DET
cjfa-15280	210	17	permanent	permanent	ADJ
cjfa-15280	210	18	malady	malady	NOUN
cjfa-15280	210	19	that	that	PRON
cjfa-15280	210	20	exists	exist	VERB
cjfa-15280	210	21	in	in	ADP
cjfa-15280	210	22	the	the	DET
cjfa-15280	210	23	market	market	NOUN
cjfa-15280	210	24	society	society	NOUN
cjfa-15280	210	25	.	.	PUNCT
cjfa-15280	211	1	thus	thus	ADV
cjfa-15280	211	2	,	,	PUNCT
cjfa-15280	211	3	to	to	PART
cjfa-15280	211	4	increase	increase	VERB
cjfa-15280	211	5	the	the	DET
cjfa-15280	211	6	budgetary	budgetary	ADJ
cjfa-15280	211	7	revenues	revenue	NOUN
cjfa-15280	211	8	,	,	PUNCT
cjfa-15280	211	9	great	great	ADJ
cjfa-15280	211	10	attention	attention	NOUN
cjfa-15280	211	11	should	should	AUX
cjfa-15280	211	12	be	be	AUX
cjfa-15280	211	13	paid	pay	VERB
cjfa-15280	211	14	to	to	ADP
cjfa-15280	211	15	the	the	DET
cjfa-15280	211	16	state	state	NOUN
cjfa-15280	211	17	of	of	ADP
cjfa-15280	211	18	budgetary	budgetary	ADJ
cjfa-15280	211	19	revenues	revenue	NOUN
cjfa-15280	211	20	.	.	PUNCT
cjfa-15280	212	1	it	it	PRON
cjfa-15280	212	2	remains	remain	VERB
cjfa-15280	212	3	an	an	DET
cjfa-15280	212	4	open	open	ADJ
cjfa-15280	212	5	question	question	NOUN
cjfa-15280	212	6	,	,	PUNCT
cjfa-15280	212	7	how	how	SCONJ
cjfa-15280	212	8	to	to	PART
cjfa-15280	212	9	stabilize	stabilize	VERB
cjfa-15280	212	10	the	the	DET
cjfa-15280	212	11	business	business	NOUN
cjfa-15280	212	12	environment	environment	NOUN
cjfa-15280	212	13	and	and	CCONJ
cjfa-15280	212	14	how	how	SCONJ
cjfa-15280	212	15	to	to	PART
cjfa-15280	212	16	establish	establish	VERB
cjfa-15280	212	17	a	a	DET
cjfa-15280	212	18	reasonable	reasonable	ADJ
cjfa-15280	212	19	level	level	NOUN
cjfa-15280	212	20	of	of	ADP
cjfa-15280	212	21	tax	tax	NOUN
cjfa-15280	212	22	burden	burden	NOUN
cjfa-15280	212	23	for	for	ADP
cjfa-15280	212	24	countries	country	NOUN
cjfa-15280	212	25	so	so	SCONJ
cjfa-15280	212	26	that	that	SCONJ
cjfa-15280	212	27	tax	tax	NOUN
cjfa-15280	212	28	heavens	heaven	NOUN
cjfa-15280	212	29	ceased	cease	VERB
cjfa-15280	212	30	to	to	PART
cjfa-15280	212	31	be	be	AUX
cjfa-15280	212	32	attractive	attractive	ADJ
cjfa-15280	212	33	to	to	ADP
cjfa-15280	212	34	business	business	NOUN
cjfa-15280	212	35	and	and	CCONJ
cjfa-15280	212	36	businessmen	businessman	NOUN
cjfa-15280	212	37	were	be	AUX
cjfa-15280	212	38	interested	interested	ADJ
cjfa-15280	212	39	in	in	ADP
cjfa-15280	212	40	promoting	promote	VERB
cjfa-15280	212	41	their	their	PRON
cjfa-15280	212	42	activities	activity	NOUN
cjfa-15280	212	43	in	in	ADP
cjfa-15280	212	44	their	their	PRON
cjfa-15280	212	45	own	own	ADJ
cjfa-15280	212	46	states	state	NOUN
cjfa-15280	212	47	.	.	PUNCT
cjfa-15280	213	1	beidleman	beidleman	PROPN
cjfa-15280	213	2	,	,	PUNCT
cjfa-15280	213	3	c.r	c.r	PROPN
cjfa-15280	213	4	.	.	PROPN
cjfa-15280	213	5	(	(	PUNCT
cjfa-15280	213	6	1973	1973	NUM
cjfa-15280	213	7	)	)	PUNCT
cjfa-15280	213	8	.	.	PUNCT
cjfa-15280	214	1	income	income	NOUN
cjfa-15280	214	2	smoothing	smoothing	NOUN
cjfa-15280	214	3	:	:	PUNCT
cjfa-15280	214	4	the	the	DET
cjfa-15280	214	5	role	role	NOUN
cjfa-15280	214	6	of	of	ADP
cjfa-15280	214	7	management	management	NOUN
cjfa-15280	214	8	.	.	PUNCT
cjfa-15280	215	1	the	the	DET
cjfa-15280	215	2	accounting	accounting	NOUN
cjfa-15280	215	3	review	review	NOUN
cjfa-15280	215	4	,	,	PUNCT
cjfa-15280	215	5	48(10	48(10	NUM
cjfa-15280	215	6	)	)	PUNCT
cjfa-15280	215	7	,	,	PUNCT
cjfa-15280	215	8	653–667	653–667	NUM
cjfa-15280	215	9	,	,	PUNCT
cjfa-15280	215	10	https://www.jstor.org/stable/245289?seq=1#page	https://www.jstor.org/stable/245289?seq=1#page	NOUN
cjfa-15280	215	11	_	_	NUM
cjfa-15280	215	12	scan_tab_contents	scan_tab_content	NOUN
cjfa-15280	215	13	(	(	PUNCT
cjfa-15280	215	14	accessed	access	VERB
cjfa-15280	215	15	:	:	PUNCT
cjfa-15280	215	16	25.05.2017	25.05.2017	NUM
cjfa-15280	215	17	)	)	PUNCT
cjfa-15280	215	18	.	.	PUNCT
cjfa-15280	216	1	breton	breton	PROPN
cjfa-15280	216	2	,	,	PUNCT
cjfa-15280	216	3	g.	g.	PROPN
cjfa-15280	216	4	,	,	PUNCT
cjfa-15280	216	5	&	&	CCONJ
cjfa-15280	216	6	taffler	taffler	PROPN
cjfa-15280	216	7	,	,	PUNCT
cjfa-15280	216	8	r.j	r.j	PROPN
cjfa-15280	216	9	.	.	PROPN
cjfa-15280	216	10	(	(	PUNCT
cjfa-15280	216	11	1995	1995	NUM
cjfa-15280	216	12	)	)	PUNCT
cjfa-15280	216	13	.	.	PUNCT
cjfa-15280	217	1	creative	creative	ADJ
cjfa-15280	217	2	accounting	accounting	NOUN
cjfa-15280	217	3	and	and	CCONJ
cjfa-15280	217	4	investment	investment	NOUN
cjfa-15280	217	5	analyst	analyst	NOUN
cjfa-15280	217	6	response	response	NOUN
cjfa-15280	217	7	.	.	PUNCT
cjfa-15280	218	1	accounting	accounting	NOUN
cjfa-15280	218	2	and	and	CCONJ
cjfa-15280	218	3	business	business	NOUN
cjfa-15280	218	4	research	research	NOUN
cjfa-15280	218	5	,	,	PUNCT
cjfa-15280	218	6	25(9	25(9	NUM
cjfa-15280	218	7	)	)	PUNCT
cjfa-15280	218	8	,	,	PUNCT
cjfa-15280	218	9	81–92	81–92	NUM
cjfa-15280	218	10	,	,	PUNCT
cjfa-15280	218	11	http://www.econjournals.com/	http://www.econjournals.com/	NOUN
cjfa-15280	218	12	index.php/ijefi/article/viewfile/1047/pdf	index.php/ijefi/article/viewfile/1047/pdf	NOUN
cjfa-15280	218	13	(	(	PUNCT
cjfa-15280	218	14	accessed	access	VERB
cjfa-15280	218	15	:	:	PUNCT
cjfa-15280	218	16	23.05.2017	23.05.2017	NUM
cjfa-15280	218	17	)	)	PUNCT
cjfa-15280	218	18	.	.	PUNCT
cjfa-15280	219	1	burgstahler	burgstahler	NOUN
cjfa-15280	219	2	,	,	PUNCT
cjfa-15280	219	3	d.	d.	PROPN
cjfa-15280	219	4	,	,	PUNCT
cjfa-15280	219	5	&	&	CCONJ
cjfa-15280	219	6	eames	eames	PROPN
cjfa-15280	219	7	,	,	PUNCT
cjfa-15280	219	8	m.	m.	NOUN
cjfa-15280	219	9	(	(	PUNCT
cjfa-15280	219	10	1998	1998	NUM
cjfa-15280	219	11	)	)	PUNCT
cjfa-15280	219	12	.	.	PUNCT
cjfa-15280	220	1	management	management	NOUN
cjfa-15280	220	2	of	of	ADP
cjfa-15280	220	3	earnings	earning	NOUN
cjfa-15280	220	4	and	and	CCONJ
cjfa-15280	220	5	analysts	analyst	NOUN
cjfa-15280	220	6	’	'	PUNCT
cjfa-15280	220	7	forecasts	forecast	NOUN
cjfa-15280	220	8	to	to	PART
cjfa-15280	220	9	achieve	achieve	VERB
cjfa-15280	220	10	zero	zero	NUM
cjfa-15280	220	11	and	and	CCONJ
cjfa-15280	220	12	small	small	ADJ
cjfa-15280	220	13	positive	positive	ADJ
cjfa-15280	220	14	earnings	earning	NOUN
cjfa-15280	220	15	surprises	surprise	NOUN
cjfa-15280	220	16	.	.	PUNCT
cjfa-15280	221	1	university	university	NOUN
cjfa-15280	221	2	of	of	ADP
cjfa-15280	221	3	washington	washington	PROPN
cjfa-15280	221	4	,	,	PUNCT
cjfa-15280	221	5	working	working	NOUN
cjfa-15280	221	6	paper	paper	NOUN
cjfa-15280	221	7	,	,	PUNCT
cjfa-15280	221	8	http://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2006.00630.x/	http://onlinelibrary.wiley.com/doi/10.1111/j.1468-5957.2006.00630.x/	PROPN
cjfa-15280	221	9	abstract	abstract	NOUN
cjfa-15280	221	10	(	(	PUNCT
cjfa-15280	221	11	accessed	access	VERB
cjfa-15280	221	12	:	:	PUNCT
cjfa-15280	221	13	25.05.2017	25.05.2017	NUM
cjfa-15280	221	14	)	)	PUNCT
cjfa-15280	221	15	.	.	PUNCT
cjfa-15280	222	1	creative	creative	ADJ
cjfa-15280	222	2	accounting	accounting	NOUN
cjfa-15280	222	3	practicies	practicie	NOUN
cjfa-15280	222	4	in	in	ADP
cjfa-15280	222	5	slovakia	slovakia	PROPN
cjfa-15280	222	6	…	…	SYM
cjfa-15280	222	7	85	85	NUM
cjfa-15280	222	8	conner	conner	NOUN
cjfa-15280	222	9	,	,	PUNCT
cjfa-15280	222	10	i.e.	i.e.	X
cjfa-15280	222	11	(	(	PUNCT
cjfa-15280	222	12	1986	1986	NUM
cjfa-15280	222	13	)	)	PUNCT
cjfa-15280	222	14	.	.	PUNCT
cjfa-15280	223	1	enhancing	enhance	VERB
cjfa-15280	223	2	public	public	ADJ
cjfa-15280	223	3	confidence	confidence	NOUN
cjfa-15280	223	4	in	in	ADP
cjfa-15280	223	5	the	the	DET
cjfa-15280	223	6	accounting	accounting	NOUN
cjfa-15280	223	7	profession	profession	NOUN
cjfa-15280	223	8	.	.	PUNCT
cjfa-15280	224	1	journal	journal	PROPN
cjfa-15280	224	2	of	of	ADP
cjfa-15280	224	3	accountancy	accountancy	NOUN
cjfa-15280	224	4	,	,	PUNCT
cjfa-15280	224	5	12(7	12(7	NUM
cjfa-15280	224	6	)	)	PUNCT
cjfa-15280	224	7	,	,	PUNCT
cjfa-15280	224	8	76–83	76–83	NUM
cjfa-15280	224	9	.	.	PUNCT
cjfa-15280	225	1	dechow	dechow	ADJ
cjfa-15280	225	2	,	,	PUNCT
cjfa-15280	225	3	p.m.	p.m.	NOUN
cjfa-15280	225	4	,	,	PUNCT
cjfa-15280	225	5	&	&	CCONJ
cjfa-15280	225	6	skinner	skinner	PROPN
cjfa-15280	225	7	,	,	PUNCT
cjfa-15280	225	8	d.j	d.j	PROPN
cjfa-15280	225	9	.	.	PROPN
cjfa-15280	225	10	(	(	PUNCT
cjfa-15280	225	11	2000	2000	NUM
cjfa-15280	225	12	)	)	PUNCT
cjfa-15280	225	13	.	.	PUNCT
cjfa-15280	226	1	earnings	earning	NOUN
cjfa-15280	226	2	management	management	NOUN
cjfa-15280	226	3	:	:	PUNCT
cjfa-15280	226	4	reconciling	reconcile	VERB
cjfa-15280	226	5	the	the	DET
cjfa-15280	226	6	views	view	NOUN
cjfa-15280	226	7	of	of	ADP
cjfa-15280	226	8	accounting	accounting	NOUN
cjfa-15280	226	9	academics	academic	NOUN
cjfa-15280	226	10	,	,	PUNCT
cjfa-15280	226	11	practitioners	practitioner	NOUN
cjfa-15280	226	12	and	and	CCONJ
cjfa-15280	226	13	regulators	regulator	NOUN
cjfa-15280	226	14	.	.	PUNCT
cjfa-15280	227	1	accounting	accounting	NOUN
cjfa-15280	227	2	horizons	horizon	NOUN
cjfa-15280	227	3	,	,	PUNCT
cjfa-15280	227	4	14	14	NUM
cjfa-15280	227	5	(	(	PUNCT
cjfa-15280	227	6	2	2	NUM
cjfa-15280	227	7	)	)	PUNCT
cjfa-15280	227	8	,	,	PUNCT
cjfa-15280	227	9	235–251	235–251	NUM
cjfa-15280	227	10	,	,	PUNCT
cjfa-15280	227	11	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=218959	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=218959	PROPN
cjfa-15280	227	12	(	(	PUNCT
cjfa-15280	227	13	accessed	access	VERB
cjfa-15280	227	14	:	:	PUNCT
cjfa-15280	227	15	27.05.2017	27.05.2017	NUM
cjfa-15280	227	16	)	)	PUNCT
cjfa-15280	227	17	.	.	PUNCT
cjfa-15280	228	1	http://dx.doi.org/10.2139/ssrn.218959	http://dx.doi.org/10.2139/ssrn.218959	NOUN
cjfa-15280	228	2	.	.	PUNCT
cjfa-15280	229	1	dharan	dharan	PROPN
cjfa-15280	229	2	,	,	PUNCT
cjfa-15280	229	3	b.	b.	PROPN
cjfa-15280	229	4	,	,	PUNCT
cjfa-15280	229	5	&	&	CCONJ
cjfa-15280	229	6	lev	lev	PROPN
cjfa-15280	229	7	,	,	PUNCT
cjfa-15280	229	8	b.	b.	PROPN
cjfa-15280	229	9	(	(	PUNCT
cjfa-15280	229	10	1993	1993	NUM
cjfa-15280	229	11	)	)	PUNCT
cjfa-15280	229	12	.	.	PUNCT
cjfa-15280	230	1	the	the	DET
cjfa-15280	230	2	valuation	valuation	NOUN
cjfa-15280	230	3	consequence	consequence	NOUN
cjfa-15280	230	4	of	of	ADP
cjfa-15280	230	5	accounting	accounting	NOUN
cjfa-15280	230	6	changes	change	NOUN
cjfa-15280	230	7	:	:	PUNCT
cjfa-15280	230	8	a	a	DET
cjfa-15280	230	9	multi	multi	ADJ
cjfa-15280	230	10	-	-	ADJ
cjfa-15280	230	11	year	year	NOUN
cjfa-15280	230	12	examination	examination	NOUN
cjfa-15280	230	13	.	.	PUNCT
cjfa-15280	231	1	journal	journal	NOUN
cjfa-15280	231	2	of	of	ADP
cjfa-15280	231	3	accounting	accounting	NOUN
cjfa-15280	231	4	auditing	auditing	NOUN
cjfa-15280	231	5	and	and	CCONJ
cjfa-15280	231	6	finance	finance	NOUN
cjfa-15280	231	7	,	,	PUNCT
cjfa-15280	231	8	8	8	NUM
cjfa-15280	231	9	(	(	PUNCT
cjfa-15280	231	10	4	4	NUM
cjfa-15280	231	11	)	)	PUNCT
cjfa-15280	231	12	,	,	PUNCT
cjfa-15280	231	13	475–494	475–494	NUM
cjfa-15280	231	14	,	,	PUNCT
cjfa-15280	231	15	http://baladharan.com/files/dharan-lev-accounting_changes-jaaf_2003.pdf	http://baladharan.com/files/dharan-lev-accounting_changes-jaaf_2003.pdf	X
cjfa-15280	231	16	(	(	PUNCT
cjfa-15280	231	17	accessed	access	VERB
cjfa-15280	231	18	:	:	PUNCT
cjfa-15280	231	19	25.05.2017	25.05.2017	NUM
cjfa-15280	231	20	)	)	PUNCT
cjfa-15280	231	21	.	.	PUNCT
cjfa-15280	232	1	http://dx.doi.org/10.1177/0148558x9300800407	http://dx.doi.org/10.1177/0148558x9300800407	NOUN
cjfa-15280	232	2	.	.	PUNCT
cjfa-15280	233	1	fischer	fischer	PROPN
cjfa-15280	233	2	,	,	PUNCT
cjfa-15280	233	3	m.	m.	NOUN
cjfa-15280	233	4	,	,	PUNCT
cjfa-15280	233	5	&	&	CCONJ
cjfa-15280	233	6	rosenzweig	rosenzweig	PROPN
cjfa-15280	233	7	.	.	PUNCT
cjfa-15280	234	1	k.	k.	PROPN
cjfa-15280	234	2	(	(	PUNCT
cjfa-15280	234	3	1995	1995	NUM
cjfa-15280	234	4	)	)	PUNCT
cjfa-15280	234	5	.	.	PUNCT
cjfa-15280	235	1	attitudes	attitude	NOUN
cjfa-15280	235	2	of	of	ADP
cjfa-15280	235	3	students	student	NOUN
cjfa-15280	235	4	and	and	CCONJ
cjfa-15280	235	5	accounting	accounting	NOUN
cjfa-15280	235	6	practitioners	practitioner	NOUN
cjfa-15280	235	7	concerning	concern	VERB
cjfa-15280	235	8	the	the	DET
cjfa-15280	235	9	ethical	ethical	ADJ
cjfa-15280	235	10	acceptability	acceptability	NOUN
cjfa-15280	235	11	of	of	ADP
cjfa-15280	235	12	earning	earn	VERB
cjfa-15280	235	13	management	management	NOUN
cjfa-15280	235	14	.	.	PUNCT
cjfa-15280	236	1	journal	journal	PROPN
cjfa-15280	236	2	of	of	ADP
cjfa-15280	236	3	business	business	NOUN
cjfa-15280	236	4	ethics	ethic	NOUN
cjfa-15280	236	5	,	,	PUNCT
cjfa-15280	236	6	14	14	NUM
cjfa-15280	236	7	(	(	PUNCT
cjfa-15280	236	8	2	2	NUM
cjfa-15280	236	9	)	)	PUNCT
cjfa-15280	236	10	,	,	PUNCT
cjfa-15280	236	11	433–444	433–444	NUM
cjfa-15280	236	12	,	,	PUNCT
cjfa-15280	236	13	https://link.springer.com/article/10.1007/bf00872085	https://link.springer.com/article/10.1007/bf00872085	PROPN
cjfa-15280	236	14	(	(	PUNCT
cjfa-15280	236	15	accessed	access	VERB
cjfa-15280	236	16	:	:	PUNCT
cjfa-15280	236	17	25.05.2017	25.05.2017	NUM
cjfa-15280	236	18	)	)	PUNCT
cjfa-15280	236	19	.	.	PUNCT
cjfa-15280	237	1	http://dx.doi.org/10.1007/bf00872085	http://dx.doi.org/10.1007/bf00872085	NOUN
cjfa-15280	237	2	.	.	PUNCT
cjfa-15280	238	1	fox	fox	PROPN
cjfa-15280	238	2	,	,	PUNCT
cjfa-15280	238	3	j.	j.	PROPN
cjfa-15280	238	4	(	(	PUNCT
cjfa-15280	238	5	1997	1997	NUM
cjfa-15280	238	6	)	)	PUNCT
cjfa-15280	238	7	.	.	PUNCT
cjfa-15280	239	1	learn	learn	VERB
cjfa-15280	239	2	to	to	PART
cjfa-15280	239	3	play	play	VERB
cjfa-15280	239	4	the	the	DET
cjfa-15280	239	5	earnings	earning	NOUN
cjfa-15280	239	6	game	game	NOUN
cjfa-15280	239	7	.	.	PUNCT
cjfa-15280	240	1	fortune	fortune	NOUN
cjfa-15280	240	2	,	,	PUNCT
cjfa-15280	240	3	1997	1997	NUM
cjfa-15280	240	4	-	-	SYM
cjfa-15280	240	5	07	07	NUM
cjfa-15280	240	6	-	-	PUNCT
cjfa-15280	240	7	31	31	NUM
cjfa-15280	240	8	,	,	PUNCT
cjfa-15280	240	9	5–8	5–8	NUM
cjfa-15280	240	10	,	,	PUNCT
cjfa-15280	240	11	http://archive.fortune.com/magazines/fortune/fortune_archive/1997/03/31/224039/index.htm	http://archive.fortune.com/magazines/fortune/fortune_archive/1997/03/31/224039/index.htm	X
cjfa-15280	240	12	(	(	PUNCT
cjfa-15280	240	13	accessed	access	VERB
cjfa-15280	240	14	:	:	PUNCT
cjfa-15280	240	15	21.04.2017	21.04.2017	NUM
cjfa-15280	240	16	)	)	PUNCT
cjfa-15280	240	17	.	.	PUNCT
cjfa-15280	241	1	healy	healy	PROPN
cjfa-15280	241	2	,	,	PUNCT
cjfa-15280	241	3	p.m.	p.m.	PROPN
cjfa-15280	241	4	(	(	PUNCT
cjfa-15280	241	5	1985	1985	NUM
cjfa-15280	241	6	)	)	PUNCT
cjfa-15280	241	7	.	.	PUNCT
cjfa-15280	242	1	the	the	DET
cjfa-15280	242	2	effect	effect	NOUN
cjfa-15280	242	3	of	of	ADP
cjfa-15280	242	4	bonus	bonus	NOUN
cjfa-15280	242	5	schemes	scheme	NOUN
cjfa-15280	242	6	on	on	ADP
cjfa-15280	242	7	accounting	accounting	NOUN
cjfa-15280	242	8	decisions	decision	NOUN
cjfa-15280	242	9	.	.	PUNCT
cjfa-15280	243	1	journal	journal	NOUN
cjfa-15280	243	2	of	of	ADP
cjfa-15280	243	3	accounting	accounting	NOUN
cjfa-15280	243	4	and	and	CCONJ
cjfa-15280	243	5	economics	economic	NOUN
cjfa-15280	243	6	,	,	PUNCT
cjfa-15280	243	7	7(3	7(3	NUM
cjfa-15280	243	8	)	)	PUNCT
cjfa-15280	243	9	,	,	PUNCT
cjfa-15280	243	10	85–107	85–107	PROPN
cjfa-15280	243	11	.	.	PUNCT
cjfa-15280	243	12	http://dx.doi.org/10.2308/acch.1999	http://dx.doi.org/10.2308/acch.1999	PROPN
cjfa-15280	243	13	.	.	PUNCT
cjfa-15280	244	1	13.4.3651	13.4.3651	PROPN
cjfa-15280	244	2	.	.	PUNCT
cjfa-15280	245	1	healy	healy	PROPN
cjfa-15280	245	2	,	,	PUNCT
cjfa-15280	245	3	p.m.	p.m.	NOUN
cjfa-15280	245	4	,	,	PUNCT
cjfa-15280	245	5	&	&	CCONJ
cjfa-15280	245	6	wahlen	wahlen	PROPN
cjfa-15280	245	7	,	,	PUNCT
cjfa-15280	245	8	j.m	j.m	PROPN
cjfa-15280	245	9	.	.	PROPN
cjfa-15280	245	10	(	(	PUNCT
cjfa-15280	245	11	1999	1999	NUM
cjfa-15280	245	12	)	)	PUNCT
cjfa-15280	245	13	.	.	PUNCT
cjfa-15280	246	1	a	a	DET
cjfa-15280	246	2	review	review	NOUN
cjfa-15280	246	3	of	of	ADP
cjfa-15280	246	4	the	the	DET
cjfa-15280	246	5	earnings	earning	NOUN
cjfa-15280	246	6	management	management	NOUN
cjfa-15280	246	7	literature	literature	NOUN
cjfa-15280	246	8	and	and	CCONJ
cjfa-15280	246	9	its	its	PRON
cjfa-15280	246	10	implications	implication	NOUN
cjfa-15280	246	11	for	for	ADP
cjfa-15280	246	12	standard	standard	ADJ
cjfa-15280	246	13	setting	setting	NOUN
cjfa-15280	246	14	.	.	PUNCT
cjfa-15280	247	1	accounting	accounting	NOUN
cjfa-15280	247	2	horizons	horizon	NOUN
cjfa-15280	247	3	,	,	PUNCT
cjfa-15280	247	4	13(4	13(4	NUM
cjfa-15280	247	5	)	)	PUNCT
cjfa-15280	247	6	,	,	PUNCT
cjfa-15280	247	7	67–77	67–77	NUM
cjfa-15280	247	8	.	.	PUNCT
cjfa-15280	248	1	https://doi	https://doi	PROPN
cjfa-15280	248	2	.	.	X
cjfa-15280	248	3	org/10.1016/0165	org/10.1016/0165	NUM
cjfa-15280	248	4	-	-	PUNCT
cjfa-15280	248	5	4101(85)90029	4101(85)90029	NUM
cjfa-15280	248	6	-	-	SYM
cjfa-15280	248	7	1	1	NUM
cjfa-15280	248	8	(	(	PUNCT
cjfa-15280	248	9	accessed	access	VERB
cjfa-15280	248	10	:	:	PUNCT
cjfa-15280	248	11	25.05.2017	25.05.2017	NUM
cjfa-15280	248	12	)	)	PUNCT
cjfa-15280	248	13	.	.	PUNCT
cjfa-15280	249	1	hepworth	hepworth	PROPN
cjfa-15280	249	2	,	,	PUNCT
cjfa-15280	249	3	s.r	s.r	PROPN
cjfa-15280	249	4	.	.	PROPN
cjfa-15280	249	5	(	(	PUNCT
cjfa-15280	249	6	1953	1953	NUM
cjfa-15280	249	7	)	)	PUNCT
cjfa-15280	249	8	.	.	PUNCT
cjfa-15280	250	1	smoothing	smooth	VERB
cjfa-15280	250	2	periodic	periodic	ADJ
cjfa-15280	250	3	income	income	NOUN
cjfa-15280	250	4	.	.	PUNCT
cjfa-15280	251	1	the	the	DET
cjfa-15280	251	2	accounting	accounting	NOUN
cjfa-15280	251	3	review	review	NOUN
cjfa-15280	251	4	,	,	PUNCT
cjfa-15280	251	5	15(1	15(1	NUM
cjfa-15280	251	6	)	)	PUNCT
cjfa-15280	251	7	,	,	PUNCT
cjfa-15280	251	8	32–39	32–39	NUM
cjfa-15280	251	9	,	,	PUNCT
cjfa-15280	251	10	https://www.jstor.org/stable/241436?seq=1#page_scan_tab_contents	https://www.jstor.org/stable/241436?seq=1#page_scan_tab_content	NOUN
cjfa-15280	251	11	(	(	PUNCT
cjfa-15280	251	12	accessed	access	VERB
cjfa-15280	251	13	:	:	PUNCT
cjfa-15280	251	14	23.05.2017	23.05.2017	NUM
cjfa-15280	251	15	)	)	PUNCT
cjfa-15280	251	16	.	.	PUNCT
cjfa-15280	252	1	hermann	hermann	PROPN
cjfa-15280	252	2	,	,	PUNCT
cjfa-15280	252	3	d.	d.	PROPN
cjfa-15280	252	4	,	,	PUNCT
cjfa-15280	252	5	&	&	CCONJ
cjfa-15280	252	6	inoue	inoue	PROPN
cjfa-15280	252	7	,	,	PUNCT
cjfa-15280	252	8	t.	t.	PROPN
cjfa-15280	252	9	(	(	PUNCT
cjfa-15280	252	10	1996	1996	NUM
cjfa-15280	252	11	)	)	PUNCT
cjfa-15280	252	12	.	.	PUNCT
cjfa-15280	253	1	income	income	NOUN
cjfa-15280	253	2	smoothing	smoothing	NOUN
cjfa-15280	253	3	and	and	CCONJ
cjfa-15280	253	4	incentives	incentive	NOUN
cjfa-15280	253	5	by	by	ADP
cjfa-15280	253	6	operating	operate	VERB
cjfa-15280	253	7	condition	condition	NOUN
cjfa-15280	253	8	:	:	PUNCT
cjfa-15280	253	9	an	an	DET
cjfa-15280	253	10	empirical	empirical	ADJ
cjfa-15280	253	11	test	test	NOUN
cjfa-15280	253	12	using	use	VERB
cjfa-15280	253	13	depreciation	depreciation	NOUN
cjfa-15280	253	14	changes	change	NOUN
cjfa-15280	253	15	in	in	ADP
cjfa-15280	253	16	japan	japan	PROPN
cjfa-15280	253	17	.	.	PUNCT
cjfa-15280	254	1	journal	journal	PROPN
cjfa-15280	254	2	of	of	ADP
cjfa-15280	254	3	international	international	ADJ
cjfa-15280	254	4	accounting	accounting	NOUN
cjfa-15280	254	5	auditing	auditing	NOUN
cjfa-15280	254	6	and	and	CCONJ
cjfa-15280	254	7	taxation	taxation	NOUN
cjfa-15280	254	8	,	,	PUNCT
cjfa-15280	254	9	5(2	5(2	NUM
cjfa-15280	254	10	)	)	PUNCT
cjfa-15280	254	11	,	,	PUNCT
cjfa-15280	254	12	161–178	161–178	NUM
cjfa-15280	254	13	.	.	PUNCT
cjfa-15280	255	1	https://doi.org/10.1016/s10619518(96)90003-8	https://doi.org/10.1016/s10619518(96)90003-8	NOUN
cjfa-15280	255	2	(	(	PUNCT
cjfa-15280	255	3	accessed	access	VERB
cjfa-15280	255	4	:	:	PUNCT
cjfa-15280	255	5	25.05.2017	25.05.2017	NUM
cjfa-15280	255	6	)	)	PUNCT
cjfa-15280	255	7	.	.	PUNCT
cjfa-15280	256	1	iceberg	iceberg	PROPN
cjfa-15280	256	2	research	research	PROPN
cjfa-15280	256	3	report	report	NOUN
cjfa-15280	256	4	(	(	PUNCT
cjfa-15280	256	5	2015	2015	NUM
cjfa-15280	256	6	)	)	PUNCT
cjfa-15280	256	7	.	.	PUNCT
cjfa-15280	257	1	revealing	reveal	VERB
cjfa-15280	257	2	financial	financial	ADJ
cjfa-15280	257	3	manipulation	manipulation	NOUN
cjfa-15280	257	4	and	and	CCONJ
cjfa-15280	257	5	accounting	accounting	NOUN
cjfa-15280	257	6	frauds	fraud	NOUN
cjfa-15280	257	7	,	,	PUNCT
cjfa-15280	257	8	https://iceberg-research.com/	https://iceberg-research.com/	PROPN
cjfa-15280	257	9	(	(	PUNCT
cjfa-15280	257	10	accessed	access	VERB
cjfa-15280	257	11	:	:	PUNCT
cjfa-15280	257	12	20.10.2015	20.10.2015	NUM
cjfa-15280	257	13	)	)	PUNCT
cjfa-15280	257	14	.	.	PUNCT
cjfa-15280	258	1	kamin	kamin	PROPN
cjfa-15280	258	2	,	,	PUNCT
cjfa-15280	258	3	j.y	j.y	PROPN
cjfa-15280	258	4	.	.	PROPN
cjfa-15280	258	5	,	,	PUNCT
cjfa-15280	258	6	&	&	CCONJ
cjfa-15280	258	7	ronen	ronen	PROPN
cjfa-15280	258	8	,	,	PUNCT
cjfa-15280	258	9	j.	j.	PROPN
cjfa-15280	258	10	(	(	PUNCT
cjfa-15280	258	11	1978	1978	NUM
cjfa-15280	258	12	)	)	PUNCT
cjfa-15280	258	13	.	.	PUNCT
cjfa-15280	259	1	the	the	DET
cjfa-15280	259	2	smoothing	smoothing	NOUN
cjfa-15280	259	3	of	of	ADP
cjfa-15280	259	4	income	income	NOUN
cjfa-15280	259	5	numbers	number	NOUN
cjfa-15280	259	6	:	:	PUNCT
cjfa-15280	259	7	some	some	DET
cjfa-15280	259	8	empirical	empirical	ADJ
cjfa-15280	259	9	evidence	evidence	NOUN
cjfa-15280	259	10	on	on	ADP
cjfa-15280	259	11	systematic	systematic	ADJ
cjfa-15280	259	12	differences	difference	NOUN
cjfa-15280	259	13	among	among	ADP
cjfa-15280	259	14	management	management	NOUN
cjfa-15280	259	15	–	–	PUNCT
cjfa-15280	259	16	controlled	control	VERB
cjfa-15280	259	17	and	and	CCONJ
cjfa-15280	259	18	owner	owner	NOUN
cjfa-15280	259	19	–	–	PUNCT
cjfa-15280	259	20	controlled	control	VERB
cjfa-15280	259	21	firms	firm	NOUN
cjfa-15280	259	22	.	.	PUNCT
cjfa-15280	260	1	accounting	accounting	NOUN
cjfa-15280	260	2	,	,	PUNCT
cjfa-15280	260	3	organizations	organization	NOUN
cjfa-15280	260	4	and	and	CCONJ
cjfa-15280	260	5	society	society	NOUN
cjfa-15280	260	6	,	,	PUNCT
cjfa-15280	260	7	3(2	3(2	NUM
cjfa-15280	260	8	)	)	PUNCT
cjfa-15280	260	9	,	,	PUNCT
cjfa-15280	260	10	141–157	141–157	NUM
cjfa-15280	260	11	.	.	PUNCT
cjfa-15280	261	1	https://doi	https://doi	NOUN
cjfa-15280	261	2	.	.	PROPN
cjfa-15280	261	3	org/10.1016/0361	org/10.1016/0361	PROPN
cjfa-15280	261	4	-	-	PUNCT
cjfa-15280	261	5	3682(78)90022	3682(78)90022	NUM
cjfa-15280	261	6	-	-	SYM
cjfa-15280	261	7	3	3	NUM
cjfa-15280	261	8	(	(	PUNCT
cjfa-15280	261	9	accessed	access	VERB
cjfa-15280	261	10	:	:	PUNCT
cjfa-15280	261	11	27.05.2017	27.05.2017	NUM
cjfa-15280	261	12	)	)	PUNCT
cjfa-15280	261	13	.	.	PUNCT
cjfa-15280	262	1	mc	mc	PROPN
cjfa-15280	262	2	nichols	nichols	PROPN
cjfa-15280	262	3	,	,	PUNCT
cjfa-15280	262	4	m.	m.	NOUN
cjfa-15280	262	5	,	,	PUNCT
cjfa-15280	262	6	&	&	CCONJ
cjfa-15280	262	7	wilson	wilson	PROPN
cjfa-15280	262	8	,	,	PUNCT
cjfa-15280	262	9	g.	g.	PROPN
cjfa-15280	262	10	p.	p.	PROPN
cjfa-15280	262	11	(	(	PUNCT
cjfa-15280	262	12	1988	1988	NUM
cjfa-15280	262	13	)	)	PUNCT
cjfa-15280	262	14	.	.	PUNCT
cjfa-15280	263	1	evidence	evidence	NOUN
cjfa-15280	263	2	of	of	ADP
cjfa-15280	263	3	earnings	earning	NOUN
cjfa-15280	263	4	management	management	NOUN
cjfa-15280	263	5	from	from	ADP
cjfa-15280	263	6	the	the	DET
cjfa-15280	263	7	provision	provision	NOUN
cjfa-15280	263	8	for	for	ADP
cjfa-15280	263	9	bad	bad	ADJ
cjfa-15280	263	10	debts	debt	NOUN
cjfa-15280	263	11	.	.	PUNCT
cjfa-15280	264	1	journal	journal	NOUN
cjfa-15280	264	2	of	of	ADP
cjfa-15280	264	3	accounting	accounting	NOUN
cjfa-15280	264	4	research	research	NOUN
cjfa-15280	264	5	,	,	PUNCT
cjfa-15280	264	6	26(1	26(1	NUM
cjfa-15280	264	7	)	)	PUNCT
cjfa-15280	264	8	,	,	PUNCT
cjfa-15280	264	9	1–31	1–31	PROPN
cjfa-15280	264	10	,	,	PUNCT
cjfa-15280	264	11	https://www.jstor.org/stable/2491176?seq=1#page_scan_tab_contents	https://www.jstor.org/stable/2491176?seq=1#page_scan_tab_content	NOUN
cjfa-15280	264	12	(	(	PUNCT
cjfa-15280	264	13	accessed	access	VERB
cjfa-15280	264	14	:	:	PUNCT
cjfa-15280	264	15	23.05.2017	23.05.2017	NUM
cjfa-15280	264	16	)	)	PUNCT
cjfa-15280	264	17	.	.	PUNCT
cjfa-15280	265	1	merchant	merchant	PROPN
cjfa-15280	265	2	,	,	PUNCT
cjfa-15280	265	3	k.a	k.a	PROPN
cjfa-15280	265	4	.	.	PROPN
cjfa-15280	265	5	(	(	PUNCT
cjfa-15280	265	6	1990	1990	NUM
cjfa-15280	265	7	)	)	PUNCT
cjfa-15280	265	8	.	.	PUNCT
cjfa-15280	266	1	the	the	DET
cjfa-15280	266	2	effects	effect	NOUN
cjfa-15280	266	3	of	of	ADP
cjfa-15280	266	4	financial	financial	ADJ
cjfa-15280	266	5	controls	control	NOUN
cjfa-15280	266	6	on	on	ADP
cjfa-15280	266	7	data	datum	NOUN
cjfa-15280	266	8	manipulation	manipulation	NOUN
cjfa-15280	266	9	and	and	CCONJ
cjfa-15280	266	10	management	management	NOUN
cjfa-15280	266	11	myopia	myopia	NOUN
cjfa-15280	266	12	.	.	PUNCT
cjfa-15280	267	1	accounting	accounting	NOUN
cjfa-15280	267	2	,	,	PUNCT
cjfa-15280	267	3	organizations	organization	NOUN
cjfa-15280	267	4	and	and	CCONJ
cjfa-15280	267	5	society	society	NOUN
cjfa-15280	267	6	,	,	PUNCT
cjfa-15280	267	7	15(4	15(4	NUM
cjfa-15280	267	8	)	)	PUNCT
cjfa-15280	267	9	,	,	PUNCT
cjfa-15280	267	10	297–313	297–313	NUM
cjfa-15280	267	11	.	.	PUNCT
cjfa-15280	268	1	https://	https://	NOUN
cjfa-15280	268	2	doi.org/10.1016/0361-3682(90)90021-l	doi.org/10.1016/0361-3682(90)90021-l	PROPN
cjfa-15280	268	3	(	(	PUNCT
cjfa-15280	268	4	accessed	access	VERB
cjfa-15280	268	5	:	:	PUNCT
cjfa-15280	268	6	25.05.2017	25.05.2017	NUM
cjfa-15280	268	7	)	)	PUNCT
cjfa-15280	268	8	.	.	PUNCT
cjfa-15280	269	1	merchant	merchant	PROPN
cjfa-15280	269	2	,	,	PUNCT
cjfa-15280	269	3	k.a	k.a	PROPN
cjfa-15280	269	4	.	.	PROPN
cjfa-15280	269	5	,	,	PUNCT
cjfa-15280	269	6	&	&	CCONJ
cjfa-15280	269	7	rockness	rockness	PROPN
cjfa-15280	269	8	,	,	PUNCT
cjfa-15280	269	9	j.	j.	PROPN
cjfa-15280	269	10	(	(	PUNCT
cjfa-15280	269	11	1994	1994	NUM
cjfa-15280	269	12	)	)	PUNCT
cjfa-15280	269	13	.	.	PUNCT
cjfa-15280	270	1	the	the	DET
cjfa-15280	270	2	ethics	ethic	NOUN
cjfa-15280	270	3	of	of	ADP
cjfa-15280	270	4	managing	manage	VERB
cjfa-15280	270	5	earnings	earning	NOUN
cjfa-15280	270	6	:	:	PUNCT
cjfa-15280	270	7	an	an	DET
cjfa-15280	270	8	empirical	empirical	ADJ
cjfa-15280	270	9	investigation	investigation	NOUN
cjfa-15280	270	10	.	.	PUNCT
cjfa-15280	271	1	journal	journal	NOUN
cjfa-15280	271	2	of	of	ADP
cjfa-15280	271	3	accounting	accounting	NOUN
cjfa-15280	271	4	and	and	CCONJ
cjfa-15280	271	5	public	public	ADJ
cjfa-15280	271	6	policy	policy	NOUN
cjfa-15280	271	7	,	,	PUNCT
cjfa-15280	271	8	13(1	13(1	NUM
cjfa-15280	271	9	)	)	PUNCT
cjfa-15280	271	10	,	,	PUNCT
cjfa-15280	271	11	79–94	79–94	NUM
cjfa-15280	271	12	.	.	PUNCT
cjfa-15280	272	1	https://doi	https://doi	PROPN
cjfa-15280	272	2	.	.	PUNCT
cjfa-15280	272	3	org/10.1016/0278	org/10.1016/0278	PROPN
cjfa-15280	272	4	-	-	PUNCT
cjfa-15280	272	5	4254(94)90013	4254(94)90013	NUM
cjfa-15280	272	6	-	-	SYM
cjfa-15280	272	7	2	2	NUM
cjfa-15280	272	8	(	(	PUNCT
cjfa-15280	272	9	accessed	access	VERB
cjfa-15280	272	10	:	:	PUNCT
cjfa-15280	272	11	23.05.2017	23.05.2017	NUM
cjfa-15280	272	12	)	)	PUNCT
cjfa-15280	272	13	.	.	PUNCT
cjfa-15280	273	1	miroslav	miroslav	PROPN
cjfa-15280	273	2	škoda	škoda	PROPN
cjfa-15280	273	3	,	,	PUNCT
cjfa-15280	273	4	tomáš	tomáš	ADP
cjfa-15280	273	5	lengyelfalusy	lengyelfalusy	NOUN
cjfa-15280	273	6	,	,	PUNCT
cjfa-15280	273	7	gabriela	gabriela	PROPN
cjfa-15280	273	8	gabrhelová86	gabrhelová86	PROPN
cjfa-15280	273	9	niskanen	niskanen	PROPN
cjfa-15280	273	10	,	,	PUNCT
cjfa-15280	273	11	j.	j.	PROPN
cjfa-15280	273	12	,	,	PUNCT
cjfa-15280	273	13	&	&	CCONJ
cjfa-15280	273	14	keloharju	keloharju	PROPN
cjfa-15280	273	15	,	,	PUNCT
cjfa-15280	273	16	m.	m.	NOUN
cjfa-15280	273	17	(	(	PUNCT
cjfa-15280	273	18	2000	2000	NUM
cjfa-15280	273	19	)	)	PUNCT
cjfa-15280	273	20	.	.	PUNCT
cjfa-15280	274	1	earning	earn	VERB
cjfa-15280	274	2	cosmetics	cosmetic	NOUN
cjfa-15280	274	3	in	in	ADP
cjfa-15280	274	4	a	a	DET
cjfa-15280	274	5	tax	tax	NOUN
cjfa-15280	274	6	-	-	PUNCT
cjfa-15280	274	7	driven	drive	VERB
cjfa-15280	274	8	accounting	accounting	NOUN
cjfa-15280	274	9	environment	environment	NOUN
cjfa-15280	274	10	:	:	PUNCT
cjfa-15280	274	11	evidence	evidence	NOUN
cjfa-15280	274	12	from	from	ADP
cjfa-15280	274	13	finnish	finnish	ADJ
cjfa-15280	274	14	public	public	ADJ
cjfa-15280	274	15	firms	firm	NOUN
cjfa-15280	274	16	.	.	PUNCT
cjfa-15280	275	1	the	the	DET
cjfa-15280	275	2	european	european	PROPN
cjfa-15280	275	3	accounting	accounting	PROPN
cjfa-15280	275	4	review	review	PROPN
cjfa-15280	275	5	,	,	PUNCT
cjfa-15280	275	6	9(3	9(3	NUM
cjfa-15280	275	7	)	)	PUNCT
cjfa-15280	275	8	,	,	PUNCT
cjfa-15280	275	9	443–452	443–452	NUM
cjfa-15280	275	10	.	.	PUNCT
cjfa-15280	276	1	http://dx.doi.org/10.1080/09638180020017159	http://dx.doi.org/10.1080/09638180020017159	PROPN
cjfa-15280	276	2	(	(	PUNCT
cjfa-15280	276	3	accessed	access	VERB
cjfa-15280	276	4	:	:	PUNCT
cjfa-15280	276	5	25.05.2017	25.05.2017	NUM
cjfa-15280	276	6	)	)	PUNCT
cjfa-15280	276	7	.	.	PUNCT
cjfa-15280	277	1	revsine	revsine	PROPN
cjfa-15280	277	2	,	,	PUNCT
cjfa-15280	277	3	l.	l.	PROPN
cjfa-15280	277	4	(	(	PUNCT
cjfa-15280	277	5	1991	1991	NUM
cjfa-15280	277	6	)	)	PUNCT
cjfa-15280	277	7	.	.	PUNCT
cjfa-15280	278	1	the	the	DET
cjfa-15280	278	2	selective	selective	ADJ
cjfa-15280	278	3	financial	financial	ADJ
cjfa-15280	278	4	misrepresentation	misrepresentation	NOUN
cjfa-15280	278	5	hypothesis	hypothesis	NOUN
cjfa-15280	278	6	.	.	PUNCT
cjfa-15280	279	1	accounting	accounting	NOUN
cjfa-15280	279	2	horizons	horizon	NOUN
cjfa-15280	279	3	,	,	PUNCT
cjfa-15280	279	4	12(1	12(1	NUM
cjfa-15280	279	5	)	)	PUNCT
cjfa-15280	279	6	,	,	PUNCT
cjfa-15280	279	7	16–27	16–27	NUM
cjfa-15280	279	8	,	,	PUNCT
cjfa-15280	279	9	https://blablawriting.com/the-selective-financial-misrepresentation-hypothesis-by-lawrence-revsine-essay	https://blablawriting.com/the-selective-financial-misrepresentation-hypothesis-by-lawrence-revsine-essay	X
cjfa-15280	279	10	(	(	PUNCT
cjfa-15280	279	11	accessed	access	VERB
cjfa-15280	279	12	:	:	PUNCT
cjfa-15280	279	13	21.04.2017	21.04.2017	NUM
cjfa-15280	279	14	)	)	PUNCT
cjfa-15280	279	15	.	.	PUNCT
cjfa-15280	280	1	ruland	ruland	NOUN
cjfa-15280	280	2	,	,	PUNCT
cjfa-15280	280	3	r.g	r.g	PROPN
cjfa-15280	280	4	.	.	PROPN
cjfa-15280	280	5	(	(	PUNCT
cjfa-15280	280	6	1984	1984	NUM
cjfa-15280	280	7	)	)	PUNCT
cjfa-15280	280	8	.	.	PUNCT
cjfa-15280	281	1	duty	duty	NOUN
cjfa-15280	281	2	,	,	PUNCT
cjfa-15280	281	3	obligation	obligation	NOUN
cjfa-15280	281	4	and	and	CCONJ
cjfa-15280	281	5	responsibility	responsibility	NOUN
cjfa-15280	281	6	in	in	ADP
cjfa-15280	281	7	accounting	accounting	NOUN
cjfa-15280	281	8	policy	policy	NOUN
cjfa-15280	281	9	making	making	NOUN
cjfa-15280	281	10	.	.	PUNCT
cjfa-15280	282	1	journal	journal	NOUN
cjfa-15280	282	2	of	of	ADP
cjfa-15280	282	3	accounting	accounting	NOUN
cjfa-15280	282	4	and	and	CCONJ
cjfa-15280	282	5	public	public	ADJ
cjfa-15280	282	6	policy	policy	NOUN
cjfa-15280	282	7	,	,	PUNCT
cjfa-15280	282	8	14(3	14(3	NUM
cjfa-15280	282	9	)	)	PUNCT
cjfa-15280	282	10	,	,	PUNCT
cjfa-15280	282	11	223–237	223–237	NUM
cjfa-15280	282	12	.	.	PUNCT
cjfa-15280	283	1	https://doi	https://doi	PROPN
cjfa-15280	283	2	.	.	PUNCT
cjfa-15280	283	3	org/10.1016/0278	org/10.1016/0278	PROPN
cjfa-15280	283	4	-	-	PUNCT
cjfa-15280	283	5	4254(84)90018	4254(84)90018	NOUN
cjfa-15280	283	6	-	-	SYM
cjfa-15280	283	7	8	8	NUM
cjfa-15280	283	8	(	(	PUNCT
cjfa-15280	283	9	accessed	access	VERB
cjfa-15280	283	10	:	:	PUNCT
cjfa-15280	283	11	28.02.2017	28.02.2017	NUM
cjfa-15280	283	12	)	)	PUNCT
cjfa-15280	283	13	.	.	PUNCT
cjfa-15280	284	1	schilit	schilit	PROPN
cjfa-15280	284	2	,	,	PUNCT
cjfa-15280	284	3	h.m	h.m	PROPN
cjfa-15280	284	4	.	.	PROPN
cjfa-15280	284	5	(	(	PUNCT
cjfa-15280	284	6	1997	1997	NUM
cjfa-15280	284	7	)	)	PUNCT
cjfa-15280	284	8	.	.	PUNCT
cjfa-15280	285	1	is	be	AUX
cjfa-15280	285	2	it	it	PRON
cjfa-15280	285	3	fraud	fraud	NOUN
cjfa-15280	285	4	or	or	CCONJ
cjfa-15280	285	5	just	just	ADV
cjfa-15280	285	6	slick	slick	ADJ
cjfa-15280	285	7	accounting	accounting	NOUN
cjfa-15280	285	8	?	?	PUNCT
cjfa-15280	286	1	ceo	ceo	NOUN
cjfa-15280	286	2	magazine	magazine	NOUN
cjfa-15280	286	3	,	,	PUNCT
cjfa-15280	286	4	8	8	NUM
cjfa-15280	286	5	-	-	SYM
cjfa-15280	286	6	1997	1997	NUM
cjfa-15280	286	7	,	,	PUNCT
cjfa-15280	286	8	7–9	7–9	NUM
cjfa-15280	286	9	.	.	PUNCT
cjfa-15280	286	10	schipper	schipper	PROPN
cjfa-15280	286	11	,	,	PUNCT
cjfa-15280	286	12	k.	k.	PROPN
cjfa-15280	286	13	(	(	PUNCT
cjfa-15280	286	14	1989	1989	NUM
cjfa-15280	286	15	)	)	PUNCT
cjfa-15280	286	16	.	.	PUNCT
cjfa-15280	287	1	commentary	commentary	NOUN
cjfa-15280	287	2	on	on	ADP
cjfa-15280	287	3	earnings	earning	NOUN
cjfa-15280	287	4	management	management	NOUN
cjfa-15280	287	5	.	.	PUNCT
cjfa-15280	288	1	accounting	accounting	NOUN
cjfa-15280	288	2	horizons	horizon	NOUN
cjfa-15280	288	3	.	.	PUNCT
cjfa-15280	289	1	12(2	12(2	NUM
cjfa-15280	289	2	)	)	PUNCT
cjfa-15280	289	3	,	,	PUNCT
cjfa-15280	290	1	91–102	91–102	NUM
cjfa-15280	290	2	.	.	PUNCT
cjfa-15280	290	3	skoda	skoda	PROPN
cjfa-15280	290	4	,	,	PUNCT
cjfa-15280	290	5	m.	m.	PROPN
cjfa-15280	290	6	&	&	CCONJ
cjfa-15280	290	7	hrazdilova	hrazdilova	PROPN
cjfa-15280	290	8	bockova	bockova	PROPN
cjfa-15280	290	9	,	,	PUNCT
cjfa-15280	290	10	k.	k.	PROPN
cjfa-15280	290	11	(	(	PUNCT
cjfa-15280	290	12	2014	2014	NUM
cjfa-15280	290	13	)	)	PUNCT
cjfa-15280	290	14	.	.	PUNCT
cjfa-15280	291	1	study	study	NOUN
cjfa-15280	291	2	of	of	ADP
cjfa-15280	291	3	culture	culture	NOUN
cjfa-15280	291	4	of	of	ADP
cjfa-15280	291	5	project	project	NOUN
cjfa-15280	291	6	oriented	orient	VERB
cjfa-15280	291	7	society	society	NOUN
cjfa-15280	291	8	.	.	PUNCT
cjfa-15280	292	1	international	international	ADJ
cjfa-15280	292	2	journal	journal	PROPN
cjfa-15280	292	3	of	of	ADP
cjfa-15280	292	4	information	information	NOUN
cjfa-15280	292	5	technology	technology	NOUN
cjfa-15280	292	6	and	and	CCONJ
cjfa-15280	292	7	business	business	NOUN
cjfa-15280	292	8	management	management	NOUN
cjfa-15280	292	9	,	,	PUNCT
cjfa-15280	292	10	29(2	29(2	NUM
cjfa-15280	292	11	)	)	PUNCT
cjfa-15280	292	12	,	,	PUNCT
cjfa-15280	292	13	167–180	167–180	NUM
cjfa-15280	292	14	,	,	PUNCT
cjfa-15280	292	15	http://www.jitbm.com/jitbm%2029th%20volume/2%20project%20	http://www.jitbm.com/jitbm%2029th%20volume/2%20project%20	NOUN
cjfa-15280	292	16	culture.pdf	culture.pdf	X
cjfa-15280	292	17	(	(	PUNCT
cjfa-15280	292	18	accessed	access	VERB
cjfa-15280	292	19	:	:	PUNCT
cjfa-15280	292	20	14.03.2017	14.03.2017	NUM
cjfa-15280	292	21	)	)	PUNCT
cjfa-15280	292	22	.	.	PUNCT
cjfa-15280	293	1	sweeney	sweeney	PROPN
cjfa-15280	293	2	,	,	PUNCT
cjfa-15280	293	3	a.m.	a.m.	PROPN
cjfa-15280	293	4	(	(	PUNCT
cjfa-15280	293	5	1994	1994	NUM
cjfa-15280	293	6	)	)	PUNCT
cjfa-15280	293	7	.	.	PUNCT
cjfa-15280	294	1	debt	debt	NOUN
cjfa-15280	294	2	-	-	PUNCT
cjfa-15280	294	3	covenant	covenant	NOUN
cjfa-15280	294	4	violations	violation	NOUN
cjfa-15280	294	5	and	and	CCONJ
cjfa-15280	294	6	managers	manager	NOUN
cjfa-15280	294	7	’	’	PART
cjfa-15280	294	8	accounting	accounting	NOUN
cjfa-15280	294	9	responses	response	NOUN
cjfa-15280	294	10	.	.	PUNCT
cjfa-15280	295	1	journal	journal	NOUN
cjfa-15280	295	2	of	of	ADP
cjfa-15280	295	3	accounting	accounting	NOUN
cjfa-15280	295	4	and	and	CCONJ
cjfa-15280	295	5	economics	economic	NOUN
cjfa-15280	295	6	,	,	PUNCT
cjfa-15280	295	7	17(4	17(4	NUM
cjfa-15280	295	8	)	)	PUNCT
cjfa-15280	295	9	,	,	PUNCT
cjfa-15280	295	10	281–308	281–308	NUM
cjfa-15280	295	11	.	.	PUNCT
cjfa-15280	296	1	https://doi	https://doi	PROPN
cjfa-15280	296	2	.	.	X
cjfa-15280	296	3	org/10.1016/0165	org/10.1016/0165	NUM
cjfa-15280	296	4	-	-	PUNCT
cjfa-15280	296	5	4101(94)90030	4101(94)90030	NOUN
cjfa-15280	296	6	-	-	SYM
cjfa-15280	296	7	2	2	NUM
cjfa-15280	296	8	(	(	PUNCT
cjfa-15280	296	9	accessed	access	VERB
cjfa-15280	296	10	:	:	PUNCT
cjfa-15280	296	11	25.05.2017	25.05.2017	NUM
cjfa-15280	296	12	)	)	PUNCT
cjfa-15280	296	13	.	.	PUNCT
cjfa-15280	297	1	taffler	taffler	PROPN
cjfa-15280	297	2	,	,	PUNCT
cjfa-15280	297	3	r.	r.	PROPN
cjfa-15280	297	4	,	,	PUNCT
cjfa-15280	297	5	&	&	CCONJ
cjfa-15280	297	6	breton	breton	PROPN
cjfa-15280	297	7	,	,	PUNCT
cjfa-15280	297	8	g.	g.	PROPN
cjfa-15280	297	9	(	(	PUNCT
cjfa-15280	297	10	2001	2001	NUM
cjfa-15280	297	11	)	)	PUNCT
cjfa-15280	297	12	.	.	PUNCT
cjfa-15280	298	1	accounting	accounting	NOUN
cjfa-15280	298	2	information	information	NOUN
cjfa-15280	298	3	and	and	CCONJ
cjfa-15280	298	4	analyst	analyst	NOUN
cjfa-15280	298	5	stock	stock	NOUN
cjfa-15280	298	6	recommendation	recommendation	NOUN
cjfa-15280	298	7	decisions	decision	NOUN
cjfa-15280	298	8	:	:	PUNCT
cjfa-15280	298	9	a	a	DET
cjfa-15280	298	10	content	content	NOUN
cjfa-15280	298	11	analysis	analysis	NOUN
cjfa-15280	298	12	approach	approach	NOUN
cjfa-15280	298	13	.	.	PUNCT
cjfa-15280	299	1	accounting	accounting	NOUN
cjfa-15280	299	2	and	and	CCONJ
cjfa-15280	299	3	business	business	NOUN
cjfa-15280	299	4	research	research	NOUN
cjfa-15280	299	5	.	.	PUNCT
cjfa-15280	300	1	31(2	31(2	NUM
cjfa-15280	300	2	)	)	PUNCT
cjfa-15280	300	3	,	,	PUNCT
cjfa-15280	301	1	91–101	91–101	PROPN
cjfa-15280	301	2	.	.	PUNCT
cjfa-15280	302	1	http://dx.doi.org/10.1080/00014788.2001.9729604	http://dx.doi.org/10.1080/00014788.2001.9729604	X
cjfa-15280	302	2	(	(	PUNCT
cjfa-15280	302	3	accessed	access	VERB
cjfa-15280	302	4	:	:	PUNCT
cjfa-15280	302	5	27.05.2017	27.05.2017	NUM
cjfa-15280	302	6	)	)	PUNCT
cjfa-15280	302	7	.	.	PUNCT
cjfa-15280	303	1	trueman	trueman	PROPN
cjfa-15280	303	2	,	,	PUNCT
cjfa-15280	303	3	b.	b.	PROPN
cjfa-15280	303	4	,	,	PUNCT
cjfa-15280	303	5	&	&	CCONJ
cjfa-15280	303	6	titman	titman	PROPN
cjfa-15280	303	7	,	,	PUNCT
cjfa-15280	303	8	s.	s.	PROPN
cjfa-15280	303	9	(	(	PUNCT
cjfa-15280	303	10	1988	1988	NUM
cjfa-15280	303	11	)	)	PUNCT
cjfa-15280	303	12	.	.	PUNCT
cjfa-15280	304	1	the	the	DET
cjfa-15280	304	2	explanation	explanation	NOUN
cjfa-15280	304	3	for	for	ADP
cjfa-15280	304	4	accounting	accounting	NOUN
cjfa-15280	304	5	income	income	NOUN
cjfa-15280	304	6	smoothing	smoothing	NOUN
cjfa-15280	304	7	.	.	PUNCT
cjfa-15280	305	1	journal	journal	NOUN
cjfa-15280	305	2	of	of	ADP
cjfa-15280	305	3	accounting	accounting	NOUN
cjfa-15280	305	4	research	research	NOUN
cjfa-15280	305	5	,	,	PUNCT
cjfa-15280	305	6	26(3	26(3	NUM
cjfa-15280	305	7	)	)	PUNCT
cjfa-15280	305	8	,	,	PUNCT
cjfa-15280	305	9	127–139	127–139	NUM
cjfa-15280	305	10	,	,	PUNCT
cjfa-15280	305	11	https://www.jstor.org/	https://www.jstor.org/	ADJ
cjfa-15280	305	12	stable/2491184?seq=1#page_scan_tab_contents	stable/2491184?seq=1#page_scan_tab_contents	PROPN
cjfa-15280	305	13	(	(	PUNCT
cjfa-15280	305	14	accessed	access	VERB
cjfa-15280	305	15	:	:	PUNCT
cjfa-15280	305	16	01.06.2017	01.06.2017	NUM
cjfa-15280	305	17	)	)	PUNCT
cjfa-15280	305	18	.	.	PUNCT