id	sid	tid	token	lemma	pos
cjfa-21482	1	1	date	date	NOUN
cjfa-21482	1	2	of	of	ADP
cjfa-21482	1	3	submission	submission	NOUN
cjfa-21482	1	4	:	:	PUNCT
cjfa-21482	1	5	july	july	PROPN
cjfa-21482	1	6	7	7	NUM
cjfa-21482	1	7	,	,	PUNCT
cjfa-21482	1	8	2019	2019	NUM
cjfa-21482	1	9	;	;	PUNCT
cjfa-21482	1	10	date	date	NOUN
cjfa-21482	1	11	of	of	ADP
cjfa-21482	1	12	acceptance	acceptance	NOUN
cjfa-21482	1	13	:	:	PUNCT
cjfa-21482	1	14	july	july	PROPN
cjfa-21482	1	15	31	31	NUM
cjfa-21482	1	16	,	,	PUNCT
cjfa-21482	1	17	2019	2019	NUM
cjfa-21482	1	18	.	.	PUNCT
cjfa-21482	2	1	*	*	PUNCT
cjfa-21482	2	2	contact	contact	NOUN
cjfa-21482	2	3	information	information	NOUN
cjfa-21482	2	4	:	:	PUNCT
cjfa-21482	2	5	okaymaz@clarion.edu	okaymaz@clarion.edu	PROPN
cjfa-21482	2	6	,	,	PUNCT
cjfa-21482	2	7	clarion	clarion	NOUN
cjfa-21482	2	8	university	university	PROPN
cjfa-21482	2	9	,	,	PUNCT
cjfa-21482	2	10	department	department	NOUN
cjfa-21482	2	11	of	of	ADP
cjfa-21482	2	12	accountancy	accountancy	PROPN
cjfa-21482	2	13	,	,	PUNCT
cjfa-21482	2	14	cobais	cobais	NOUN
cjfa-21482	2	15	(	(	PUNCT
cjfa-21482	2	16	college	college	NOUN
cjfa-21482	2	17	of	of	ADP
cjfa-21482	2	18	business	business	PROPN
cjfa-21482	2	19	administration	administration	PROPN
cjfa-21482	2	20	and	and	CCONJ
cjfa-21482	2	21	information	information	NOUN
cjfa-21482	2	22	sciences	science	NOUN
cjfa-21482	2	23	)	)	PUNCT
cjfa-21482	2	24	,	,	PUNCT
cjfa-21482	2	25	840	840	NUM
cjfa-21482	2	26	wood	wood	PROPN
cjfa-21482	2	27	st	st	PROPN
cjfa-21482	2	28	.	.	PROPN
cjfa-21482	2	29	clarion	clarion	PROPN
cjfa-21482	2	30	pa	pa	PROPN
cjfa-21482	2	31	,	,	PUNCT
cjfa-21482	2	32	16214	16214	NUM
cjfa-21482	2	33	,	,	PUNCT
cjfa-21482	2	34	u.s	u.s	PROPN
cjfa-21482	2	35	.	.	PROPN
cjfa-21482	2	36	,	,	PUNCT
cjfa-21482	2	37	phone:+1	phone:+1	NOUN
cjfa-21482	2	38	814	814	NUM
cjfa-21482	2	39	393	393	NUM
cjfa-21482	2	40	2628	2628	NUM
cjfa-21482	2	41	;	;	PUNCT
cjfa-21482	2	42	orcid	orcid	NOUN
cjfa-21482	3	1	i	i	NOUN
cjfa-21482	3	2	d	d	NOUN
cjfa-21482	3	3	:	:	PUNCT
cjfa-21482	3	4	https://orcid	https://orcid	PROPN
cjfa-21482	3	5	.	.	PUNCT
cjfa-21482	3	6	org/0000	org/0000	NOUN
cjfa-21482	3	7	-	-	PUNCT
cjfa-21482	3	8	0001	0001	NUM
cjfa-21482	3	9	-	-	PUNCT
cjfa-21482	3	10	9875	9875	NUM
cjfa-21482	3	11	-	-	PUNCT
cjfa-21482	3	12	537x	537x	PROPN
cjfa-21482	3	13	.	.	PUNCT
cjfa-21482	4	1	*	*	PUNCT
cjfa-21482	4	2	*	*	PUNCT
cjfa-21482	4	3	contact	contact	NOUN
cjfa-21482	4	4	information	information	NOUN
cjfa-21482	4	5	:	:	PUNCT
cjfa-21482	4	6	iyilmaz@du.edu.om	iyilmaz@du.edu.om	ADJ
cjfa-21482	4	7	,	,	PUNCT
cjfa-21482	4	8	dhofar	dhofar	ADJ
cjfa-21482	4	9	university	university	NOUN
cjfa-21482	4	10	,	,	PUNCT
cjfa-21482	4	11	department	department	NOUN
cjfa-21482	4	12	of	of	ADP
cjfa-21482	4	13	accounting	accounting	PROPN
cjfa-21482	4	14	,	,	PUNCT
cjfa-21482	4	15	p.o	p.o	PROPN
cjfa-21482	4	16	box	box	PROPN
cjfa-21482	4	17	:	:	PUNCT
cjfa-21482	4	18	2509	2509	NUM
cjfa-21482	4	19	,	,	PUNCT
cjfa-21482	4	20	salalah	salalah	PROPN
cjfa-21482	4	21	,	,	PUNCT
cjfa-21482	4	22	oman	oman	PROPN
cjfa-21482	4	23	,	,	PUNCT
cjfa-21482	4	24	phone	phone	NOUN
cjfa-21482	4	25	:	:	PUNCT
cjfa-21482	4	26	+968	+968	PROPN
cjfa-21482	4	27	2323	2323	NUM
cjfa-21482	4	28	7416	7416	NUM
cjfa-21482	4	29	;	;	PUNCT
cjfa-21482	4	30	orcid	orcid	PROPN
cjfa-21482	5	1	i	i	NOUN
cjfa-21482	5	2	d	d	PROPN
cjfa-21482	5	3	:	:	PUNCT
cjfa-21482	5	4	https://orcid.org/0000-0001-8501-9664	https://orcid.org/0000-0001-8501-9664	PROPN
cjfa-21482	5	5	.	.	PROPN
cjfa-21482	6	1	*	*	PUNCT
cjfa-21482	6	2	*	*	PUNCT
cjfa-21482	6	3	*	*	PUNCT
cjfa-21482	6	4	contact	contact	NOUN
cjfa-21482	6	5	information	information	NOUN
cjfa-21482	6	6	:	:	PUNCT
cjfa-21482	7	1	okaymaz@thy.com	okaymaz@thy.com	PROPN
cjfa-21482	7	2	,	,	PUNCT
cjfa-21482	7	3	thy	thy	PRON
cjfa-21482	7	4	(	(	PUNCT
cjfa-21482	7	5	turkish	turkish	PROPN
cjfa-21482	7	6	airlines	airlines	PROPN
cjfa-21482	7	7	inc	inc	PROPN
cjfa-21482	7	8	.	.	PROPN
cjfa-21482	7	9	)	)	PUNCT
cjfa-21482	7	10	eğitim	eğitim	ADJ
cjfa-21482	7	11	başkanlığı	başkanlığı	NOUN
cjfa-21482	7	12	(	(	PUNCT
cjfa-21482	7	13	directorate	directorate	NOUN
cjfa-21482	7	14	of	of	ADP
cjfa-21482	7	15	education	education	NOUN
cjfa-21482	7	16	)	)	PUNCT
cjfa-21482	7	17	,	,	PUNCT
cjfa-21482	7	18	ataturk	ataturk	PROPN
cjfa-21482	7	19	havalimanı	havalimanı	PROPN
cjfa-21482	7	20	b	b	PROPN
cjfa-21482	7	21	kapısı	kapısı	X
cjfa-21482	7	22	yanı	yanı	NOUN
cjfa-21482	7	23	,	,	PUNCT
cjfa-21482	7	24	yeşilköybakırköy	yeşilköybakırköy	PROPN
cjfa-21482	7	25	,	,	PUNCT
cjfa-21482	7	26	istanbul	istanbul	PROPN
cjfa-21482	7	27	,	,	PUNCT
cjfa-21482	7	28	turkey	turkey	PROPN
cjfa-21482	7	29	,	,	PUNCT
cjfa-21482	7	30	phone	phone	NOUN
cjfa-21482	7	31	:	:	PUNCT
cjfa-21482	7	32	+90	+90	NOUN
cjfa-21482	7	33	212	212	NUM
cjfa-21482	7	34	463	463	NUM
cjfa-21482	7	35	63	63	NUM
cjfa-21482	7	36	00	00	NUM
cjfa-21482	7	37	;	;	PUNCT
cjfa-21482	7	38	orcid	orcid	PROPN
cjfa-21482	8	1	i	i	NOUN
cjfa-21482	8	2	d	d	NOUN
cjfa-21482	8	3	:	:	PUNCT
cjfa-21482	8	4	https://orcid	https://orcid	PROPN
cjfa-21482	8	5	.	.	PUNCT
cjfa-21482	8	6	org/0000	org/0000	NOUN
cjfa-21482	8	7	-	-	PUNCT
cjfa-21482	8	8	0003	0003	NUM
cjfa-21482	8	9	-	-	PUNCT
cjfa-21482	8	10	1287	1287	NUM
cjfa-21482	8	11	-	-	PUNCT
cjfa-21482	8	12	7873	7873	NUM
cjfa-21482	8	13	.	.	PUNCT
cjfa-21482	9	1	copernican	copernican	PROPN
cjfa-21482	9	2	journal	journal	PROPN
cjfa-21482	9	3	of	of	ADP
cjfa-21482	9	4	finance	finance	PROPN
cjfa-21482	9	5	&	&	CCONJ
cjfa-21482	9	6	accounting	accounting	PROPN
cjfa-21482	9	7	e	e	PROPN
cjfa-21482	9	8	-	-	PROPN
cjfa-21482	9	9	issn	issn	PROPN
cjfa-21482	9	10	2300	2300	NUM
cjfa-21482	9	11	-	-	SYM
cjfa-21482	9	12	3065	3065	NUM
cjfa-21482	9	13	p	p	PROPN
cjfa-21482	9	14	-	-	PUNCT
cjfa-21482	9	15	issn	issn	PROPN
cjfa-21482	9	16	2300	2300	NUM
cjfa-21482	9	17	-	-	SYM
cjfa-21482	9	18	12402019	12402019	NUM
cjfa-21482	9	19	,	,	PUNCT
cjfa-21482	9	20	volume	volume	NOUN
cjfa-21482	9	21	8	8	NUM
cjfa-21482	9	22	,	,	PUNCT
cjfa-21482	9	23	issue	issue	NOUN
cjfa-21482	9	24	2	2	NUM
cjfa-21482	9	25	kaymaz	kaymaz	PROPN
cjfa-21482	9	26	,	,	PUNCT
cjfa-21482	9	27	m.o	m.o	PROPN
cjfa-21482	9	28	.	.	PROPN
cjfa-21482	9	29	,	,	PUNCT
cjfa-21482	9	30	yilmaz	yilmaz	PROPN
cjfa-21482	9	31	,	,	PUNCT
cjfa-21482	9	32	i.	i.	PROPN
cjfa-21482	9	33	,	,	PUNCT
cjfa-21482	9	34	&	&	CCONJ
cjfa-21482	9	35	kaymaz	kaymaz	PROPN
cjfa-21482	9	36	,	,	PUNCT
cjfa-21482	9	37	o.	o.	NOUN
cjfa-21482	9	38	(	(	PUNCT
cjfa-21482	9	39	2019	2019	NUM
cjfa-21482	9	40	)	)	PUNCT
cjfa-21482	9	41	.	.	PUNCT
cjfa-21482	10	1	the	the	DET
cjfa-21482	10	2	impact	impact	NOUN
cjfa-21482	10	3	of	of	ADP
cjfa-21482	10	4	intangible	intangible	ADJ
cjfa-21482	10	5	factors	factor	NOUN
cjfa-21482	10	6	on	on	ADP
cjfa-21482	10	7	profitability	profitability	NOUN
cjfa-21482	10	8	:	:	PUNCT
cjfa-21482	10	9	evidence	evidence	NOUN
cjfa-21482	10	10	from	from	ADP
cjfa-21482	10	11	corporations	corporation	NOUN
cjfa-21482	10	12	traded	trade	VERB
cjfa-21482	10	13	at	at	ADP
cjfa-21482	10	14	muscat	muscat	PROPN
cjfa-21482	10	15	securities	security	NOUN
cjfa-21482	10	16	market	market	NOUN
cjfa-21482	10	17	in	in	ADP
cjfa-21482	10	18	oman	oman	PROPN
cjfa-21482	10	19	.	.	PUNCT
cjfa-21482	11	1	copernican	copernican	PROPN
cjfa-21482	11	2	journal	journal	PROPN
cjfa-21482	11	3	of	of	ADP
cjfa-21482	11	4	finance	finance	PROPN
cjfa-21482	11	5	&	&	CCONJ
cjfa-21482	11	6	accounting	accounting	PROPN
cjfa-21482	11	7	,	,	PUNCT
cjfa-21482	11	8	8(2	8(2	NUM
cjfa-21482	11	9	)	)	PUNCT
cjfa-21482	11	10	,	,	PUNCT
cjfa-21482	11	11	25–47	25–47	NUM
cjfa-21482	11	12	.	.	PUNCT
cjfa-21482	12	1	http://dx.doi.org/10.12775/cjfa.2019.007	http://dx.doi.org/10.12775/cjfa.2019.007	PROPN
cjfa-21482	12	2	mike	mike	PROPN
cjfa-21482	12	3	onder	onder	PROPN
cjfa-21482	12	4	kaymaz	kaymaz	PROPN
cjfa-21482	12	5	*	*	PROPN
cjfa-21482	12	6	clarion	clarion	PROPN
cjfa-21482	12	7	university	university	PROPN
cjfa-21482	12	8	ilker	ilker	PROPN
cjfa-21482	12	9	yilmaz	yilmaz	PROPN
cjfa-21482	12	10	*	*	PROPN
cjfa-21482	12	11	*	*	PROPN
cjfa-21482	12	12	dhofar	dhofar	PROPN
cjfa-21482	12	13	university	university	PROPN
cjfa-21482	12	14	ozgur	ozgur	PROPN
cjfa-21482	12	15	kaymaz	kaymaz	PROPN
cjfa-21482	12	16	*	*	PROPN
cjfa-21482	12	17	*	*	PUNCT
cjfa-21482	12	18	*	*	PUNCT
cjfa-21482	12	19	turkish	turkish	ADJ
cjfa-21482	12	20	airlines	airline	NOUN
cjfa-21482	12	21	the	the	DET
cjfa-21482	12	22	impact	impact	NOUN
cjfa-21482	12	23	of	of	ADP
cjfa-21482	12	24	intangible	intangible	ADJ
cjfa-21482	12	25	factors	factor	NOUN
cjfa-21482	12	26	on	on	ADP
cjfa-21482	12	27	profitability	profitability	NOUN
cjfa-21482	12	28	:	:	PUNCT
cjfa-21482	12	29	evidence	evidence	NOUN
cjfa-21482	12	30	from	from	ADP
cjfa-21482	12	31	corporations	corporation	NOUN
cjfa-21482	12	32	traded	trade	VERB
cjfa-21482	12	33	at	at	ADP
cjfa-21482	12	34	muscat	muscat	PROPN
cjfa-21482	12	35	securities	security	NOUN
cjfa-21482	12	36	market	market	NOUN
cjfa-21482	12	37	in	in	ADP
cjfa-21482	12	38	oman	oman	PROPN
cjfa-21482	12	39	keywords	keyword	NOUN
cjfa-21482	12	40	:	:	PUNCT
cjfa-21482	12	41	intangibles	intangible	NOUN
cjfa-21482	12	42	,	,	PUNCT
cjfa-21482	12	43	financial	financial	ADJ
cjfa-21482	12	44	performance	performance	NOUN
cjfa-21482	12	45	,	,	PUNCT
cjfa-21482	12	46	financial	financial	ADJ
cjfa-21482	12	47	reporting	reporting	NOUN
cjfa-21482	12	48	,	,	PUNCT
cjfa-21482	12	49	international	international	ADJ
cjfa-21482	12	50	accounting	accounting	NOUN
cjfa-21482	12	51	standards	standard	NOUN
cjfa-21482	12	52	(	(	PUNCT
cjfa-21482	12	53	iass	iass	NOUN
cjfa-21482	12	54	)	)	PUNCT
cjfa-21482	12	55	,	,	PUNCT
cjfa-21482	12	56	international	international	ADJ
cjfa-21482	12	57	financial	financial	ADJ
cjfa-21482	12	58	reporting	reporting	NOUN
cjfa-21482	12	59	standards	standard	NOUN
cjfa-21482	12	60	(	(	PUNCT
cjfa-21482	12	61	ifrss	ifrss	PROPN
cjfa-21482	12	62	)	)	PUNCT
cjfa-21482	12	63	,	,	PUNCT
cjfa-21482	12	64	oman	oman	NOUN
cjfa-21482	12	65	.	.	PUNCT
cjfa-21482	13	1	j	j	PROPN
cjfa-21482	13	2	e	e	PROPN
cjfa-21482	13	3	l	l	PROPN
cjfa-21482	13	4	classification	classification	NOUN
cjfa-21482	13	5	:	:	PUNCT
cjfa-21482	13	6	g30	g30	PROPN
cjfa-21482	13	7	,	,	PUNCT
cjfa-21482	13	8	e22	e22	PROPN
cjfa-21482	13	9	,	,	PUNCT
cjfa-21482	13	10	m41	m41	PROPN
cjfa-21482	13	11	.	.	PUNCT
cjfa-21482	14	1	mike	mike	PROPN
cjfa-21482	14	2	onder	onder	PROPN
cjfa-21482	14	3	kaymaz	kaymaz	PROPN
cjfa-21482	14	4	,	,	PUNCT
cjfa-21482	14	5	ilker	ilker	PROPN
cjfa-21482	14	6	yilmaz	yilmaz	PROPN
cjfa-21482	14	7	,	,	PUNCT
cjfa-21482	14	8	ozgur	ozgur	PROPN
cjfa-21482	14	9	kaymaz	kaymaz	PROPN
cjfa-21482	14	10	26	26	NUM
cjfa-21482	14	11	abstract	abstract	NOUN
cjfa-21482	14	12	:	:	PUNCT
cjfa-21482	14	13	the	the	DET
cjfa-21482	14	14	objective	objective	NOUN
cjfa-21482	14	15	of	of	ADP
cjfa-21482	14	16	this	this	DET
cjfa-21482	14	17	paper	paper	NOUN
cjfa-21482	14	18	is	be	AUX
cjfa-21482	14	19	to	to	PART
cjfa-21482	14	20	determine	determine	VERB
cjfa-21482	14	21	whether	whether	SCONJ
cjfa-21482	14	22	corporate	corporate	ADJ
cjfa-21482	14	23	financial	financial	ADJ
cjfa-21482	14	24	performance	performance	NOUN
cjfa-21482	14	25	may	may	AUX
cjfa-21482	14	26	be	be	AUX
cjfa-21482	14	27	influenced	influence	VERB
cjfa-21482	14	28	from	from	ADP
cjfa-21482	14	29	intangible	intangible	ADJ
cjfa-21482	14	30	assets	asset	NOUN
cjfa-21482	14	31	owned	own	VERB
cjfa-21482	14	32	by	by	ADP
cjfa-21482	14	33	a	a	DET
cjfa-21482	14	34	company	company	NOUN
cjfa-21482	14	35	and	and	CCONJ
cjfa-21482	14	36	some	some	DET
cjfa-21482	14	37	special	special	ADJ
cjfa-21482	14	38	incurring	incur	VERB
cjfa-21482	14	39	expenditures	expenditure	NOUN
cjfa-21482	14	40	benefiting	benefit	VERB
cjfa-21482	14	41	the	the	DET
cjfa-21482	14	42	intangible	intangible	ADJ
cjfa-21482	14	43	value	value	NOUN
cjfa-21482	14	44	of	of	ADP
cjfa-21482	14	45	the	the	DET
cjfa-21482	14	46	company	company	NOUN
cjfa-21482	14	47	even	even	ADV
cjfa-21482	14	48	though	though	SCONJ
cjfa-21482	14	49	such	such	ADJ
cjfa-21482	14	50	items	item	NOUN
cjfa-21482	14	51	could	could	AUX
cjfa-21482	14	52	also	also	ADV
cjfa-21482	14	53	be	be	AUX
cjfa-21482	14	54	technically	technically	ADV
cjfa-21482	14	55	expensed	expense	VERB
cjfa-21482	14	56	contrary	contrary	ADV
cjfa-21482	14	57	to	to	ADP
cjfa-21482	14	58	getting	getting	AUX
cjfa-21482	14	59	capitalized	capitalize	VERB
cjfa-21482	14	60	.	.	PUNCT
cjfa-21482	15	1	combining	combine	VERB
cjfa-21482	15	2	the	the	DET
cjfa-21482	15	3	intangibles	intangible	NOUN
cjfa-21482	15	4	reported	report	VERB
cjfa-21482	15	5	on	on	ADP
cjfa-21482	15	6	the	the	DET
cjfa-21482	15	7	corporate	corporate	ADJ
cjfa-21482	15	8	balance	balance	NOUN
cjfa-21482	15	9	sheets	sheet	NOUN
cjfa-21482	15	10	with	with	ADP
cjfa-21482	15	11	the	the	DET
cjfa-21482	15	12	expenditures	expenditure	NOUN
cjfa-21482	15	13	such	such	ADJ
cjfa-21482	15	14	as	as	ADP
cjfa-21482	15	15	r&d	r&d	NOUN
cjfa-21482	15	16	,	,	PUNCT
cjfa-21482	15	17	staff	staff	NOUN
cjfa-21482	15	18	and	and	CCONJ
cjfa-21482	15	19	advertising	advertising	NOUN
cjfa-21482	15	20	expenses	expense	NOUN
cjfa-21482	15	21	,	,	PUNCT
cjfa-21482	15	22	a	a	DET
cjfa-21482	15	23	variable	variable	NOUN
cjfa-21482	15	24	called	call	VERB
cjfa-21482	15	25	calculated	calculate	VERB
cjfa-21482	15	26	value	value	NOUN
cjfa-21482	15	27	of	of	ADP
cjfa-21482	15	28	intangible	intangible	ADJ
cjfa-21482	15	29	factors	factor	NOUN
cjfa-21482	15	30	(	(	PUNCT
cjfa-21482	15	31	cvif	cvif	NOUN
cjfa-21482	15	32	)	)	PUNCT
cjfa-21482	15	33	is	be	AUX
cjfa-21482	15	34	specifically	specifically	ADV
cjfa-21482	15	35	generated	generate	VERB
cjfa-21482	15	36	and	and	CCONJ
cjfa-21482	15	37	is	be	AUX
cjfa-21482	15	38	examined	examine	VERB
cjfa-21482	15	39	as	as	ADP
cjfa-21482	15	40	to	to	ADP
cjfa-21482	15	41	whether	whether	SCONJ
cjfa-21482	15	42	intangibles	intangible	NOUN
cjfa-21482	15	43	alone	alone	ADV
cjfa-21482	15	44	might	might	AUX
cjfa-21482	15	45	potentially	potentially	ADV
cjfa-21482	15	46	have	have	AUX
cjfa-21482	15	47	a	a	DET
cjfa-21482	15	48	significant	significant	ADJ
cjfa-21482	15	49	effect	effect	NOUN
cjfa-21482	15	50	on	on	ADP
cjfa-21482	15	51	corporate	corporate	ADJ
cjfa-21482	15	52	profitability	profitability	NOUN
cjfa-21482	15	53	ratios	ratio	NOUN
cjfa-21482	15	54	,	,	PUNCT
cjfa-21482	15	55	and	and	CCONJ
cjfa-21482	15	56	if	if	SCONJ
cjfa-21482	15	57	so	so	ADV
cjfa-21482	15	58	to	to	ADP
cjfa-21482	15	59	what	what	DET
cjfa-21482	15	60	extent	extent	NOUN
cjfa-21482	15	61	.	.	PUNCT
cjfa-21482	16	1	the	the	DET
cjfa-21482	16	2	sample	sample	NOUN
cjfa-21482	16	3	consists	consist	VERB
cjfa-21482	16	4	of	of	ADP
cjfa-21482	16	5	non	non	ADJ
cjfa-21482	16	6	-	-	ADJ
cjfa-21482	16	7	financial	financial	ADJ
cjfa-21482	16	8	public	public	ADJ
cjfa-21482	16	9	companies	company	NOUN
cjfa-21482	16	10	traded	trade	VERB
cjfa-21482	16	11	at	at	ADP
cjfa-21482	16	12	muscat	muscat	PROPN
cjfa-21482	16	13	securities	security	NOUN
cjfa-21482	16	14	market	market	NOUN
cjfa-21482	16	15	in	in	ADP
cjfa-21482	16	16	oman	oman	PROPN
cjfa-21482	16	17	and	and	CCONJ
cjfa-21482	16	18	the	the	DET
cjfa-21482	16	19	sampling	sample	VERB
cjfa-21482	16	20	period	period	NOUN
cjfa-21482	16	21	covers	cover	VERB
cjfa-21482	16	22	the	the	DET
cjfa-21482	16	23	time	time	NOUN
cjfa-21482	16	24	window	window	NOUN
cjfa-21482	16	25	from	from	ADP
cjfa-21482	16	26	2013	2013	NUM
cjfa-21482	16	27	until	until	ADP
cjfa-21482	16	28	2017	2017	NUM
cjfa-21482	16	29	.	.	PUNCT
cjfa-21482	17	1	two	two	NUM
cjfa-21482	17	2	regressors	regressor	NOUN
cjfa-21482	17	3	are	be	AUX
cjfa-21482	17	4	used	use	VERB
cjfa-21482	17	5	to	to	PART
cjfa-21482	17	6	capture	capture	VERB
cjfa-21482	17	7	the	the	DET
cjfa-21482	17	8	effect	effect	NOUN
cjfa-21482	17	9	of	of	ADP
cjfa-21482	17	10	intangible	intangible	ADJ
cjfa-21482	17	11	factors	factor	NOUN
cjfa-21482	17	12	;	;	PUNCT
cjfa-21482	17	13	meaning	mean	VERB
cjfa-21482	17	14	cvif	cvif	NOUN
cjfa-21482	17	15	and	and	CCONJ
cjfa-21482	17	16	cvif	cvif	NOUN
cjfa-21482	17	17	/	/	SYM
cjfa-21482	17	18	total	total	ADJ
cjfa-21482	17	19	assets	asset	NOUN
cjfa-21482	17	20	(	(	PUNCT
cjfa-21482	17	21	cvifta	cvifta	NOUN
cjfa-21482	17	22	)	)	PUNCT
cjfa-21482	17	23	respectively	respectively	ADV
cjfa-21482	17	24	,	,	PUNCT
cjfa-21482	17	25	the	the	DET
cjfa-21482	17	26	latter	latter	NOUN
cjfa-21482	17	27	of	of	ADP
cjfa-21482	17	28	which	which	PRON
cjfa-21482	17	29	is	be	AUX
cjfa-21482	17	30	a	a	DET
cjfa-21482	17	31	relative	relative	ADJ
cjfa-21482	17	32	measure	measure	NOUN
cjfa-21482	17	33	.	.	PUNCT
cjfa-21482	18	1	four	four	NUM
cjfa-21482	18	2	(	(	PUNCT
cjfa-21482	18	3	4	4	NUM
cjfa-21482	18	4	)	)	PUNCT
cjfa-21482	18	5	profitability	profitability	NOUN
cjfa-21482	18	6	measures	measure	NOUN
cjfa-21482	18	7	,	,	PUNCT
cjfa-21482	18	8	namely	namely	ADV
cjfa-21482	18	9	gross	gross	ADJ
cjfa-21482	18	10	profit	profit	NOUN
cjfa-21482	18	11	margin	margin	NOUN
cjfa-21482	18	12	(	(	PUNCT
cjfa-21482	18	13	gpm	gpm	NOUN
cjfa-21482	18	14	)	)	PUNCT
cjfa-21482	18	15	,	,	PUNCT
cjfa-21482	18	16	ebit	ebit	NOUN
cjfa-21482	18	17	margin	margin	NOUN
cjfa-21482	18	18	(	(	PUNCT
cjfa-21482	18	19	ebitm	ebitm	PROPN
cjfa-21482	18	20	)	)	PUNCT
cjfa-21482	18	21	,	,	PUNCT
cjfa-21482	18	22	net	net	ADJ
cjfa-21482	18	23	profit	profit	NOUN
cjfa-21482	18	24	margin	margin	NOUN
cjfa-21482	18	25	(	(	PUNCT
cjfa-21482	18	26	npm	npm	PROPN
cjfa-21482	18	27	)	)	PUNCT
cjfa-21482	18	28	and	and	CCONJ
cjfa-21482	18	29	return	return	VERB
cjfa-21482	18	30	on	on	ADP
cjfa-21482	18	31	assets	asset	NOUN
cjfa-21482	18	32	(	(	PUNCT
cjfa-21482	18	33	roa	roa	NOUN
cjfa-21482	18	34	)	)	PUNCT
cjfa-21482	18	35	are	be	AUX
cjfa-21482	18	36	developed	develop	VERB
cjfa-21482	18	37	as	as	ADP
cjfa-21482	18	38	proxies	proxy	NOUN
cjfa-21482	18	39	to	to	PART
cjfa-21482	18	40	indicate	indicate	VERB
cjfa-21482	18	41	for	for	ADP
cjfa-21482	18	42	corporate	corporate	ADJ
cjfa-21482	18	43	financial	financial	ADJ
cjfa-21482	18	44	performance	performance	NOUN
cjfa-21482	18	45	.	.	PUNCT
cjfa-21482	19	1	considering	consider	VERB
cjfa-21482	19	2	all	all	DET
cjfa-21482	19	3	the	the	DET
cjfa-21482	19	4	resulting	result	VERB
cjfa-21482	19	5	eight	eight	NUM
cjfa-21482	19	6	(	(	PUNCT
cjfa-21482	19	7	8)	8)	NUM
cjfa-21482	19	8	models	model	NOUN
cjfa-21482	19	9	each	each	PRON
cjfa-21482	19	10	,	,	PUNCT
cjfa-21482	19	11	panel	panel	NOUN
cjfa-21482	19	12	data	datum	NOUN
cjfa-21482	19	13	regression	regression	NOUN
cjfa-21482	19	14	analyses	analysis	NOUN
cjfa-21482	19	15	are	be	AUX
cjfa-21482	19	16	performed	perform	VERB
cjfa-21482	19	17	separately	separately	ADV
cjfa-21482	19	18	to	to	PART
cjfa-21482	19	19	specifically	specifically	ADV
cjfa-21482	19	20	document	document	VERB
cjfa-21482	19	21	the	the	DET
cjfa-21482	19	22	linkage	linkage	NOUN
cjfa-21482	19	23	between	between	ADP
cjfa-21482	19	24	corporate	corporate	ADJ
cjfa-21482	19	25	intangibles	intangible	NOUN
cjfa-21482	19	26	and	and	CCONJ
cjfa-21482	19	27	corporate	corporate	ADJ
cjfa-21482	19	28	financial	financial	ADJ
cjfa-21482	19	29	performance	performance	NOUN
cjfa-21482	19	30	.	.	PUNCT
cjfa-21482	20	1	results	result	NOUN
cjfa-21482	20	2	provide	provide	VERB
cjfa-21482	20	3	a	a	DET
cjfa-21482	20	4	strong	strong	ADJ
cjfa-21482	20	5	evidence	evidence	NOUN
cjfa-21482	20	6	by	by	ADP
cjfa-21482	20	7	showing	show	VERB
cjfa-21482	20	8	that	that	SCONJ
cjfa-21482	20	9	intangibles	intangible	NOUN
cjfa-21482	20	10	do	do	AUX
cjfa-21482	20	11	have	have	VERB
cjfa-21482	20	12	a	a	DET
cjfa-21482	20	13	significant	significant	ADJ
cjfa-21482	20	14	and	and	CCONJ
cjfa-21482	20	15	a	a	DET
cjfa-21482	20	16	positive	positive	ADJ
cjfa-21482	20	17	effect	effect	NOUN
cjfa-21482	20	18	on	on	ADP
cjfa-21482	20	19	corporate	corporate	ADJ
cjfa-21482	20	20	financial	financial	ADJ
cjfa-21482	20	21	performance	performance	NOUN
cjfa-21482	20	22	,	,	PUNCT
cjfa-21482	20	23	except	except	SCONJ
cjfa-21482	20	24	when	when	SCONJ
cjfa-21482	20	25	roa	roa	PROPN
cjfa-21482	20	26	is	be	AUX
cjfa-21482	20	27	regressed	regress	VERB
cjfa-21482	20	28	by	by	ADP
cjfa-21482	20	29	cvifta	cvifta	NOUN
cjfa-21482	20	30	rather	rather	ADV
cjfa-21482	20	31	than	than	ADP
cjfa-21482	20	32	cvif	cvif	NOUN
cjfa-21482	20	33	.	.	PUNCT
cjfa-21482	21	1	this	this	DET
cjfa-21482	21	2	effect	effect	NOUN
cjfa-21482	21	3	on	on	ADP
cjfa-21482	21	4	and	and	CCONJ
cjfa-21482	21	5	the	the	DET
cjfa-21482	21	6	linkage	linkage	NOUN
cjfa-21482	21	7	with	with	ADP
cjfa-21482	21	8	financial	financial	ADJ
cjfa-21482	21	9	performance	performance	NOUN
cjfa-21482	21	10	is	be	AUX
cjfa-21482	21	11	documented	document	VERB
cjfa-21482	21	12	to	to	PART
cjfa-21482	21	13	be	be	AUX
cjfa-21482	21	14	the	the	DET
cjfa-21482	21	15	most	most	ADV
cjfa-21482	21	16	robust	robust	ADJ
cjfa-21482	21	17	once	once	SCONJ
cjfa-21482	21	18	gpm	gpm	NOUN
cjfa-21482	21	19	and	and	CCONJ
cjfa-21482	21	20	npm	npm	PROPN
cjfa-21482	21	21	are	be	AUX
cjfa-21482	21	22	to	to	PART
cjfa-21482	21	23	indicate	indicate	VERB
cjfa-21482	21	24	the	the	DET
cjfa-21482	21	25	performance	performance	NOUN
cjfa-21482	21	26	in	in	ADP
cjfa-21482	21	27	the	the	DET
cjfa-21482	21	28	forms	form	NOUN
cjfa-21482	21	29	of	of	ADP
cjfa-21482	21	30	cvif	cvif	NOUN
cjfa-21482	21	31	and	and	CCONJ
cjfa-21482	21	32	cvifta	cvifta	NOUN
cjfa-21482	21	33	respectively	respectively	ADV
cjfa-21482	21	34	.	.	PUNCT
cjfa-21482	21	35	 	 	SPACE
cjfa-21482	22	1	introduction	introduction	NOUN
cjfa-21482	22	2	financial	financial	ADJ
cjfa-21482	22	3	performance	performance	NOUN
cjfa-21482	22	4	of	of	ADP
cjfa-21482	22	5	companies	company	NOUN
cjfa-21482	22	6	has	have	AUX
cjfa-21482	22	7	always	always	ADV
cjfa-21482	22	8	been	be	AUX
cjfa-21482	22	9	a	a	DET
cjfa-21482	22	10	main	main	ADJ
cjfa-21482	22	11	-	-	PUNCT
cjfa-21482	22	12	stream	stream	NOUN
cjfa-21482	22	13	topic	topic	NOUN
cjfa-21482	22	14	in	in	ADP
cjfa-21482	22	15	accounting	accounting	NOUN
cjfa-21482	22	16	and	and	CCONJ
cjfa-21482	22	17	finance	finance	NOUN
cjfa-21482	22	18	literature	literature	NOUN
cjfa-21482	22	19	,	,	PUNCT
cjfa-21482	22	20	having	having	AUX
cjfa-21482	22	21	been	be	AUX
cjfa-21482	22	22	an	an	DET
cjfa-21482	22	23	inspiration	inspiration	NOUN
cjfa-21482	22	24	to	to	ADP
cjfa-21482	22	25	world	world	NOUN
cjfa-21482	22	26	-	-	PUNCT
cjfa-21482	22	27	wide	wide	ADJ
cjfa-21482	22	28	scholars	scholar	NOUN
cjfa-21482	22	29	or	or	CCONJ
cjfa-21482	22	30	practicing	practice	VERB
cjfa-21482	22	31	researchers	researcher	NOUN
cjfa-21482	22	32	.	.	PUNCT
cjfa-21482	23	1	several	several	ADJ
cjfa-21482	23	2	factors	factor	NOUN
cjfa-21482	23	3	have	have	AUX
cjfa-21482	23	4	been	be	AUX
cjfa-21482	23	5	analyzed	analyze	VERB
cjfa-21482	23	6	whether	whether	SCONJ
cjfa-21482	23	7	they	they	PRON
cjfa-21482	23	8	could	could	AUX
cjfa-21482	23	9	affect	affect	VERB
cjfa-21482	23	10	or	or	CCONJ
cjfa-21482	23	11	be	be	AUX
cjfa-21482	23	12	getting	getting	AUX
cjfa-21482	23	13	affected	affect	VERB
cjfa-21482	23	14	by	by	ADP
cjfa-21482	23	15	corporate	corporate	ADJ
cjfa-21482	23	16	financial	financial	ADJ
cjfa-21482	23	17	performance	performance	NOUN
cjfa-21482	23	18	.	.	PUNCT
cjfa-21482	24	1	those	those	DET
cjfa-21482	24	2	factors	factor	NOUN
cjfa-21482	24	3	have	have	AUX
cjfa-21482	24	4	ranged	range	VERB
cjfa-21482	24	5	from	from	ADP
cjfa-21482	24	6	miscellaneous	miscellaneous	ADJ
cjfa-21482	24	7	financial	financial	ADJ
cjfa-21482	24	8	characteristics	characteristic	NOUN
cjfa-21482	24	9	of	of	ADP
cjfa-21482	24	10	companies	company	NOUN
cjfa-21482	24	11	to	to	ADP
cjfa-21482	24	12	several	several	ADJ
cjfa-21482	24	13	non	non	ADJ
cjfa-21482	24	14	-	-	ADJ
cjfa-21482	24	15	financial	financial	ADJ
cjfa-21482	24	16	features	feature	NOUN
cjfa-21482	24	17	that	that	PRON
cjfa-21482	24	18	encompass	encompass	VERB
cjfa-21482	24	19	human	human	ADJ
cjfa-21482	24	20	resource	resource	NOUN
cjfa-21482	24	21	management	management	NOUN
cjfa-21482	24	22	,	,	PUNCT
cjfa-21482	24	23	reputation	reputation	NOUN
cjfa-21482	24	24	,	,	PUNCT
cjfa-21482	24	25	corporate	corporate	ADJ
cjfa-21482	24	26	governance	governance	NOUN
cjfa-21482	24	27	,	,	PUNCT
cjfa-21482	24	28	board	board	NOUN
cjfa-21482	24	29	structure	structure	NOUN
cjfa-21482	24	30	or	or	CCONJ
cjfa-21482	24	31	size	size	NOUN
cjfa-21482	24	32	,	,	PUNCT
cjfa-21482	24	33	corporate	corporate	ADJ
cjfa-21482	24	34	social	social	ADJ
cjfa-21482	24	35	responsibility	responsibility	NOUN
cjfa-21482	24	36	,	,	PUNCT
cjfa-21482	24	37	transparency	transparency	NOUN
cjfa-21482	24	38	,	,	PUNCT
cjfa-21482	24	39	and	and	CCONJ
cjfa-21482	24	40	many	many	ADJ
cjfa-21482	24	41	more	more	ADJ
cjfa-21482	24	42	.	.	PUNCT
cjfa-21482	25	1	one	one	NUM
cjfa-21482	25	2	of	of	ADP
cjfa-21482	25	3	the	the	DET
cjfa-21482	25	4	highly	highly	ADV
cjfa-21482	25	5	salient	salient	ADJ
cjfa-21482	25	6	factors	factor	NOUN
cjfa-21482	25	7	which	which	PRON
cjfa-21482	25	8	might	might	AUX
cjfa-21482	25	9	potentially	potentially	ADV
cjfa-21482	25	10	influence	influence	VERB
cjfa-21482	25	11	the	the	DET
cjfa-21482	25	12	financial	financial	ADJ
cjfa-21482	25	13	performance	performance	NOUN
cjfa-21482	25	14	is	be	AUX
cjfa-21482	25	15	intangible	intangible	ADJ
cjfa-21482	25	16	assets	asset	NOUN
cjfa-21482	25	17	owned	own	VERB
cjfa-21482	25	18	by	by	ADP
cjfa-21482	25	19	the	the	DET
cjfa-21482	25	20	companies	company	NOUN
cjfa-21482	25	21	,	,	PUNCT
cjfa-21482	25	22	whether	whether	SCONJ
cjfa-21482	25	23	financial	financial	ADJ
cjfa-21482	25	24	or	or	CCONJ
cjfa-21482	25	25	non	non	ADJ
cjfa-21482	25	26	-	-	ADJ
cjfa-21482	25	27	financial	financial	ADJ
cjfa-21482	25	28	,	,	PUNCT
cjfa-21482	25	29	or	or	CCONJ
cjfa-21482	25	30	whether	whether	SCONJ
cjfa-21482	25	31	public	public	ADJ
cjfa-21482	25	32	or	or	CCONJ
cjfa-21482	25	33	private	private	ADJ
cjfa-21482	25	34	ones	one	NOUN
cjfa-21482	25	35	.	.	PUNCT
cjfa-21482	26	1	more	more	ADV
cjfa-21482	26	2	clearly	clearly	ADV
cjfa-21482	26	3	,	,	PUNCT
cjfa-21482	26	4	the	the	DET
cjfa-21482	26	5	weight	weight	NOUN
cjfa-21482	26	6	of	of	ADP
cjfa-21482	26	7	intangible	intangible	ADJ
cjfa-21482	26	8	assets	asset	NOUN
cjfa-21482	26	9	to	to	ADP
cjfa-21482	26	10	total	total	ADJ
cjfa-21482	26	11	assets	asset	NOUN
cjfa-21482	26	12	and	and	CCONJ
cjfa-21482	26	13	the	the	DET
cjfa-21482	26	14	growth	growth	NOUN
cjfa-21482	26	15	in	in	ADP
cjfa-21482	26	16	intangible	intangible	ADJ
cjfa-21482	26	17	assets	asset	NOUN
cjfa-21482	26	18	could	could	AUX
cjfa-21482	26	19	be	be	AUX
cjfa-21482	26	20	the	the	DET
cjfa-21482	26	21	attributes	attribute	NOUN
cjfa-21482	26	22	that	that	PRON
cjfa-21482	26	23	can	can	AUX
cjfa-21482	26	24	affect	affect	VERB
cjfa-21482	26	25	or	or	CCONJ
cjfa-21482	26	26	be	be	AUX
cjfa-21482	26	27	related	relate	VERB
cjfa-21482	26	28	to	to	ADP
cjfa-21482	26	29	corporate	corporate	ADJ
cjfa-21482	26	30	financial	financial	ADJ
cjfa-21482	26	31	performance	performance	NOUN
cjfa-21482	26	32	.	.	PUNCT
cjfa-21482	27	1	this	this	PRON
cjfa-21482	27	2	is	be	AUX
cjfa-21482	27	3	especially	especially	ADV
cjfa-21482	27	4	the	the	DET
cjfa-21482	27	5	case	case	NOUN
cjfa-21482	27	6	for	for	ADP
cjfa-21482	27	7	manufacturing	manufacturing	NOUN
cjfa-21482	27	8	companies	company	NOUN
cjfa-21482	27	9	that	that	PRON
cjfa-21482	27	10	may	may	AUX
cjfa-21482	27	11	tend	tend	VERB
cjfa-21482	27	12	to	to	PART
cjfa-21482	27	13	have	have	VERB
cjfa-21482	27	14	a	a	DET
cjfa-21482	27	15	good	good	ADJ
cjfa-21482	27	16	deal	deal	NOUN
cjfa-21482	27	17	of	of	ADP
cjfa-21482	27	18	intangibles	intangible	NOUN
cjfa-21482	27	19	in	in	ADP
cjfa-21482	27	20	their	their	PRON
cjfa-21482	27	21	asset	asset	NOUN
cjfa-21482	27	22	portfolios	portfolio	NOUN
cjfa-21482	27	23	,	,	PUNCT
cjfa-21482	27	24	which	which	PRON
cjfa-21482	27	25	translates	translate	VERB
cjfa-21482	27	26	into	into	ADP
cjfa-21482	27	27	a	a	DET
cjfa-21482	27	28	more	more	ADV
cjfa-21482	27	29	intangible	intangible	ADJ
cjfa-21482	27	30	-	-	PUNCT
cjfa-21482	27	31	stressed	stress	VERB
cjfa-21482	27	32	balance	balance	NOUN
cjfa-21482	27	33	sheet	sheet	NOUN
cjfa-21482	27	34	composition	composition	NOUN
cjfa-21482	27	35	and	and	CCONJ
cjfa-21482	27	36	asset	asset	NOUN
cjfa-21482	27	37	quality	quality	NOUN
cjfa-21482	27	38	.	.	PUNCT
cjfa-21482	28	1	an	an	DET
cjfa-21482	28	2	intangible	intangible	ADJ
cjfa-21482	28	3	asset	asset	NOUN
cjfa-21482	28	4	is	be	AUX
cjfa-21482	28	5	defined	define	VERB
cjfa-21482	28	6	as	as	ADP
cjfa-21482	28	7	an	an	DET
cjfa-21482	28	8	identifiable	identifiable	ADJ
cjfa-21482	28	9	non	non	ADJ
cjfa-21482	28	10	-	-	ADJ
cjfa-21482	28	11	monetary	monetary	ADJ
cjfa-21482	28	12	asset	asset	NOUN
cjfa-21482	28	13	without	without	ADP
cjfa-21482	28	14	physical	physical	ADJ
cjfa-21482	28	15	sub	sub	NOUN
cjfa-21482	28	16	the	the	DET
cjfa-21482	28	17	impact	impact	NOUN
cjfa-21482	28	18	of	of	ADP
cjfa-21482	28	19	intangible	intangible	ADJ
cjfa-21482	28	20	factors	factor	NOUN
cjfa-21482	28	21	on	on	ADP
cjfa-21482	28	22	profitability	profitability	NOUN
cjfa-21482	28	23	…	…	PUNCT
cjfa-21482	28	24	27	27	NUM
cjfa-21482	28	25	stance	stance	NOUN
cjfa-21482	28	26	.	.	PUNCT
cjfa-21482	29	1	manufacturing	manufacturing	NOUN
cjfa-21482	29	2	companies	company	NOUN
cjfa-21482	29	3	have	have	VERB
cjfa-21482	29	4	a	a	DET
cjfa-21482	29	5	special	special	ADJ
cjfa-21482	29	6	place	place	NOUN
cjfa-21482	29	7	in	in	ADP
cjfa-21482	29	8	this	this	PRON
cjfa-21482	29	9	because	because	SCONJ
cjfa-21482	29	10	they	they	PRON
cjfa-21482	29	11	usually	usually	ADV
cjfa-21482	29	12	need	need	VERB
cjfa-21482	29	13	to	to	PART
cjfa-21482	29	14	have	have	VERB
cjfa-21482	29	15	research	research	NOUN
cjfa-21482	29	16	&	&	CCONJ
cjfa-21482	29	17	development	development	PROPN
cjfa-21482	29	18	(	(	PUNCT
cjfa-21482	29	19	r&d	r&d	NOUN
cjfa-21482	29	20	)	)	PUNCT
cjfa-21482	29	21	units	unit	NOUN
cjfa-21482	29	22	in	in	ADP
cjfa-21482	29	23	their	their	PRON
cjfa-21482	29	24	organizations	organization	NOUN
cjfa-21482	29	25	.	.	PUNCT
cjfa-21482	30	1	such	such	ADJ
cjfa-21482	30	2	examples	example	NOUN
cjfa-21482	30	3	among	among	ADP
cjfa-21482	30	4	the	the	DET
cjfa-21482	30	5	intangibles	intangible	NOUN
cjfa-21482	30	6	may	may	AUX
cjfa-21482	30	7	be	be	AUX
cjfa-21482	30	8	given	give	VERB
cjfa-21482	30	9	in	in	ADP
cjfa-21482	30	10	international	international	ADJ
cjfa-21482	30	11	accounting	accounting	NOUN
cjfa-21482	30	12	standard	standard	NOUN
cjfa-21482	30	13	(	(	PUNCT
cjfa-21482	30	14	ias	ias	PROPN
cjfa-21482	30	15	)	)	PUNCT
cjfa-21482	30	16	38	38	NUM
cjfa-21482	30	17	as	as	ADP
cjfa-21482	30	18	patented	patented	ADJ
cjfa-21482	30	19	technology	technology	NOUN
cjfa-21482	30	20	,	,	PUNCT
cjfa-21482	30	21	computer	computer	NOUN
cjfa-21482	30	22	software	software	NOUN
cjfa-21482	30	23	,	,	PUNCT
cjfa-21482	30	24	databases	database	NOUN
cjfa-21482	30	25	and	and	CCONJ
cjfa-21482	30	26	trade	trade	NOUN
cjfa-21482	30	27	secrets	secret	NOUN
cjfa-21482	30	28	,	,	PUNCT
cjfa-21482	30	29	trademarks	trademark	NOUN
cjfa-21482	30	30	,	,	PUNCT
cjfa-21482	30	31	internet	internet	NOUN
cjfa-21482	30	32	domains	domain	NOUN
cjfa-21482	30	33	,	,	PUNCT
cjfa-21482	30	34	customer	customer	NOUN
cjfa-21482	30	35	and	and	CCONJ
cjfa-21482	30	36	supplier	supplier	NOUN
cjfa-21482	30	37	relationships	relationship	NOUN
cjfa-21482	30	38	and	and	CCONJ
cjfa-21482	30	39	marketing	marketing	NOUN
cjfa-21482	30	40	rights	right	NOUN
cjfa-21482	30	41	.	.	PUNCT
cjfa-21482	31	1	the	the	DET
cjfa-21482	31	2	point	point	NOUN
cjfa-21482	31	3	which	which	PRON
cjfa-21482	31	4	makes	make	VERB
cjfa-21482	31	5	intangible	intangible	ADJ
cjfa-21482	31	6	assets	asset	NOUN
cjfa-21482	31	7	considerable	considerable	ADJ
cjfa-21482	31	8	is	be	AUX
cjfa-21482	31	9	not	not	PART
cjfa-21482	31	10	just	just	ADV
cjfa-21482	31	11	their	their	PRON
cjfa-21482	31	12	monetary	monetary	ADJ
cjfa-21482	31	13	values	value	NOUN
cjfa-21482	31	14	,	,	PUNCT
cjfa-21482	31	15	meaning	mean	VERB
cjfa-21482	31	16	not	not	PART
cjfa-21482	31	17	the	the	DET
cjfa-21482	31	18	amount	amount	NOUN
cjfa-21482	31	19	reported	report	VERB
cjfa-21482	31	20	on	on	ADP
cjfa-21482	31	21	the	the	DET
cjfa-21482	31	22	balance	balance	NOUN
cjfa-21482	31	23	sheets	sheet	NOUN
cjfa-21482	31	24	,	,	PUNCT
cjfa-21482	31	25	but	but	CCONJ
cjfa-21482	31	26	their	their	PRON
cjfa-21482	31	27	unique	unique	ADJ
cjfa-21482	31	28	characteristics	characteristic	NOUN
cjfa-21482	31	29	that	that	PRON
cjfa-21482	31	30	can	can	AUX
cjfa-21482	31	31	provide	provide	VERB
cjfa-21482	31	32	companies	company	NOUN
cjfa-21482	31	33	with	with	ADP
cjfa-21482	31	34	a	a	DET
cjfa-21482	31	35	competitive	competitive	ADJ
cjfa-21482	31	36	advantage	advantage	NOUN
cjfa-21482	31	37	or	or	CCONJ
cjfa-21482	31	38	a	a	DET
cjfa-21482	31	39	meaningful	meaningful	ADJ
cjfa-21482	31	40	edge	edge	NOUN
cjfa-21482	31	41	otherwise	otherwise	ADV
cjfa-21482	31	42	.	.	PUNCT
cjfa-21482	32	1	resource	resource	NOUN
cjfa-21482	32	2	-	-	PUNCT
cjfa-21482	32	3	based	base	VERB
cjfa-21482	32	4	view	view	NOUN
cjfa-21482	32	5	(	(	PUNCT
cjfa-21482	32	6	rbv	rbv	NOUN
cjfa-21482	32	7	)	)	PUNCT
cjfa-21482	32	8	is	be	AUX
cjfa-21482	32	9	a	a	DET
cjfa-21482	32	10	dominant	dominant	ADJ
cjfa-21482	32	11	approach	approach	NOUN
cjfa-21482	32	12	to	to	PART
cjfa-21482	32	13	explain	explain	VERB
cjfa-21482	32	14	the	the	DET
cjfa-21482	32	15	differences	difference	NOUN
cjfa-21482	32	16	of	of	ADP
cjfa-21482	32	17	performance	performance	NOUN
cjfa-21482	32	18	among	among	ADP
cjfa-21482	32	19	competing	compete	VERB
cjfa-21482	32	20	firms	firm	NOUN
cjfa-21482	32	21	,	,	PUNCT
cjfa-21482	32	22	postulating	postulate	VERB
cjfa-21482	32	23	that	that	SCONJ
cjfa-21482	32	24	the	the	DET
cjfa-21482	32	25	determining	determine	VERB
cjfa-21482	32	26	factor	factor	NOUN
cjfa-21482	32	27	in	in	ADP
cjfa-21482	32	28	the	the	DET
cjfa-21482	32	29	performance	performance	NOUN
cjfa-21482	32	30	of	of	ADP
cjfa-21482	32	31	any	any	DET
cjfa-21482	32	32	organization	organization	NOUN
cjfa-21482	32	33	is	be	AUX
cjfa-21482	32	34	the	the	DET
cjfa-21482	32	35	resources	resource	NOUN
cjfa-21482	32	36	it	it	PRON
cjfa-21482	32	37	owns	own	VERB
cjfa-21482	32	38	.	.	PUNCT
cjfa-21482	33	1	as	as	SCONJ
cjfa-21482	33	2	the	the	DET
cjfa-21482	33	3	resources	resource	NOUN
cjfa-21482	33	4	supply	supply	NOUN
cjfa-21482	33	5	companies	company	NOUN
cjfa-21482	33	6	with	with	ADP
cjfa-21482	33	7	efficiency	efficiency	NOUN
cjfa-21482	33	8	and	and	CCONJ
cjfa-21482	33	9	effectiveness	effectiveness	NOUN
cjfa-21482	33	10	expected	expect	VERB
cjfa-21482	33	11	to	to	PART
cjfa-21482	33	12	buffer	buffer	VERB
cjfa-21482	33	13	up	up	ADP
cjfa-21482	33	14	,	,	PUNCT
cjfa-21482	33	15	they	they	PRON
cjfa-21482	33	16	become	become	VERB
cjfa-21482	33	17	valuable	valuable	ADJ
cjfa-21482	33	18	and	and	CCONJ
cjfa-21482	33	19	therefore	therefore	ADV
cjfa-21482	33	20	valuable	valuable	ADJ
cjfa-21482	33	21	resources	resource	NOUN
cjfa-21482	33	22	become	become	VERB
cjfa-21482	33	23	a	a	DET
cjfa-21482	33	24	source	source	NOUN
cjfa-21482	33	25	of	of	ADP
cjfa-21482	33	26	competitive	competitive	ADJ
cjfa-21482	33	27	advantage	advantage	NOUN
cjfa-21482	33	28	(	(	PUNCT
cjfa-21482	33	29	barney	barney	NOUN
cjfa-21482	33	30	,	,	PUNCT
cjfa-21482	33	31	1991	1991	NUM
cjfa-21482	33	32	)	)	PUNCT
cjfa-21482	33	33	themselves	themselves	PRON
cjfa-21482	33	34	.	.	PUNCT
cjfa-21482	34	1	the	the	DET
cjfa-21482	34	2	role	role	NOUN
cjfa-21482	34	3	of	of	ADP
cjfa-21482	34	4	intangible	intangible	ADJ
cjfa-21482	34	5	assets	asset	NOUN
cjfa-21482	34	6	can	can	AUX
cjfa-21482	34	7	be	be	AUX
cjfa-21482	34	8	investigated	investigate	VERB
cjfa-21482	34	9	in	in	ADP
cjfa-21482	34	10	this	this	DET
cjfa-21482	34	11	context	context	NOUN
cjfa-21482	34	12	.	.	PUNCT
cjfa-21482	35	1	main	main	ADJ
cjfa-21482	35	2	hypothesis	hypothesis	NOUN
cjfa-21482	35	3	of	of	ADP
cjfa-21482	35	4	this	this	DET
cjfa-21482	35	5	paper	paper	NOUN
cjfa-21482	35	6	may	may	AUX
cjfa-21482	35	7	be	be	AUX
cjfa-21482	35	8	posed	pose	VERB
cjfa-21482	35	9	such	such	ADJ
cjfa-21482	35	10	that	that	SCONJ
cjfa-21482	35	11	intangibles	intangible	NOUN
cjfa-21482	35	12	(	(	PUNCT
cjfa-21482	35	13	intangible	intangible	ADJ
cjfa-21482	35	14	factors	factor	NOUN
cjfa-21482	35	15	)	)	PUNCT
cjfa-21482	35	16	which	which	PRON
cjfa-21482	35	17	are	be	AUX
cjfa-21482	35	18	reported	report	VERB
cjfa-21482	35	19	on	on	ADP
cjfa-21482	35	20	corporate	corporate	ADJ
cjfa-21482	35	21	financial	financial	ADJ
cjfa-21482	35	22	statements	statement	NOUN
cjfa-21482	35	23	affect	affect	VERB
cjfa-21482	35	24	corporate	corporate	ADJ
cjfa-21482	35	25	financial	financial	ADJ
cjfa-21482	35	26	performance	performance	NOUN
cjfa-21482	35	27	positively	positively	ADV
cjfa-21482	35	28	.	.	PUNCT
cjfa-21482	36	1	the	the	DET
cjfa-21482	36	2	paper	paper	NOUN
cjfa-21482	36	3	makes	make	VERB
cjfa-21482	36	4	a	a	DET
cjfa-21482	36	5	significant	significant	ADJ
cjfa-21482	36	6	contribution	contribution	NOUN
cjfa-21482	36	7	to	to	ADP
cjfa-21482	36	8	the	the	DET
cjfa-21482	36	9	existing	exist	VERB
cjfa-21482	36	10	body	body	NOUN
cjfa-21482	36	11	of	of	ADP
cjfa-21482	36	12	literature	literature	NOUN
cjfa-21482	36	13	by	by	ADP
cjfa-21482	36	14	presenting	present	VERB
cjfa-21482	36	15	a	a	DET
cjfa-21482	36	16	concrete	concrete	ADJ
cjfa-21482	36	17	empirical	empirical	ADJ
cjfa-21482	36	18	evidence	evidence	NOUN
cjfa-21482	36	19	on	on	ADP
cjfa-21482	36	20	the	the	DET
cjfa-21482	36	21	relationship	relationship	NOUN
cjfa-21482	36	22	between	between	ADP
cjfa-21482	36	23	intangibles	intangible	NOUN
cjfa-21482	36	24	and	and	CCONJ
cjfa-21482	36	25	corporate	corporate	ADJ
cjfa-21482	36	26	financial	financial	ADJ
cjfa-21482	36	27	performance	performance	NOUN
cjfa-21482	36	28	.	.	PUNCT
cjfa-21482	37	1	in	in	ADP
cjfa-21482	37	2	this	this	DET
cjfa-21482	37	3	paper	paper	NOUN
cjfa-21482	37	4	,	,	PUNCT
cjfa-21482	37	5	the	the	DET
cjfa-21482	37	6	word	word	NOUN
cjfa-21482	37	7	“	"	PUNCT
cjfa-21482	37	8	intangibles	intangible	NOUN
cjfa-21482	37	9	”	"	PUNCT
cjfa-21482	37	10	are	be	AUX
cjfa-21482	37	11	used	use	VERB
cjfa-21482	37	12	in	in	ADP
cjfa-21482	37	13	the	the	DET
cjfa-21482	37	14	meaning	meaning	NOUN
cjfa-21482	37	15	of	of	ADP
cjfa-21482	37	16	“	"	PUNCT
cjfa-21482	37	17	intangible	intangible	ADJ
cjfa-21482	37	18	factors	factor	NOUN
cjfa-21482	37	19	”	"	PUNCT
cjfa-21482	37	20	which	which	PRON
cjfa-21482	37	21	include	include	VERB
cjfa-21482	37	22	but	but	CCONJ
cjfa-21482	37	23	are	be	AUX
cjfa-21482	37	24	not	not	PART
cjfa-21482	37	25	limited	limit	VERB
cjfa-21482	37	26	to	to	ADP
cjfa-21482	37	27	intangible	intangible	ADJ
cjfa-21482	37	28	assets	asset	NOUN
cjfa-21482	37	29	.	.	PUNCT
cjfa-21482	38	1	this	this	DET
cjfa-21482	38	2	paper	paper	NOUN
cjfa-21482	38	3	has	have	VERB
cjfa-21482	38	4	also	also	ADV
cjfa-21482	38	5	important	important	ADJ
cjfa-21482	38	6	practical	practical	ADJ
cjfa-21482	38	7	implications	implication	NOUN
cjfa-21482	38	8	for	for	ADP
cjfa-21482	38	9	managers	manager	NOUN
cjfa-21482	38	10	who	who	PRON
cjfa-21482	38	11	make	make	VERB
cjfa-21482	38	12	investment	investment	NOUN
cjfa-21482	38	13	decisions	decision	NOUN
cjfa-21482	38	14	,	,	PUNCT
cjfa-21482	38	15	suggesting	suggest	VERB
cjfa-21482	38	16	that	that	SCONJ
cjfa-21482	38	17	they	they	PRON
cjfa-21482	38	18	should	should	AUX
cjfa-21482	38	19	also	also	ADV
cjfa-21482	38	20	take	take	VERB
cjfa-21482	38	21	the	the	DET
cjfa-21482	38	22	impact	impact	NOUN
cjfa-21482	38	23	of	of	ADP
cjfa-21482	38	24	intangibles	intangible	NOUN
cjfa-21482	38	25	into	into	ADP
cjfa-21482	38	26	consideration	consideration	NOUN
cjfa-21482	38	27	as	as	SCONJ
cjfa-21482	38	28	regards	regard	VERB
cjfa-21482	38	29	the	the	DET
cjfa-21482	38	30	financial	financial	ADJ
cjfa-21482	38	31	returns	return	NOUN
cjfa-21482	38	32	of	of	ADP
cjfa-21482	38	33	the	the	DET
cjfa-21482	38	34	investments	investment	NOUN
cjfa-21482	38	35	.	.	PUNCT
cjfa-21482	39	1	the	the	DET
cjfa-21482	39	2	remainder	remainder	NOUN
cjfa-21482	39	3	of	of	ADP
cjfa-21482	39	4	this	this	DET
cjfa-21482	39	5	paper	paper	NOUN
cjfa-21482	39	6	is	be	AUX
cjfa-21482	39	7	hence	hence	ADV
cjfa-21482	39	8	organized	organize	VERB
cjfa-21482	39	9	as	as	SCONJ
cjfa-21482	39	10	follows	follow	VERB
cjfa-21482	39	11	.	.	PUNCT
cjfa-21482	40	1	in	in	ADP
cjfa-21482	40	2	the	the	DET
cjfa-21482	40	3	next	next	ADJ
cjfa-21482	40	4	section	section	NOUN
cjfa-21482	40	5	,	,	PUNCT
cjfa-21482	40	6	section	section	NOUN
cjfa-21482	40	7	2	2	NUM
cjfa-21482	40	8	,	,	PUNCT
cjfa-21482	40	9	prior	prior	ADV
cjfa-21482	40	10	related	related	ADJ
cjfa-21482	40	11	literature	literature	NOUN
cjfa-21482	40	12	is	be	AUX
cjfa-21482	40	13	reviewed	review	VERB
cjfa-21482	40	14	.	.	PUNCT
cjfa-21482	41	1	in	in	ADP
cjfa-21482	41	2	the	the	DET
cjfa-21482	41	3	third	third	ADJ
cjfa-21482	41	4	section	section	NOUN
cjfa-21482	41	5	,	,	PUNCT
cjfa-21482	41	6	data	datum	NOUN
cjfa-21482	41	7	and	and	CCONJ
cjfa-21482	41	8	methodology	methodology	NOUN
cjfa-21482	41	9	is	be	AUX
cjfa-21482	41	10	presented	present	VERB
cjfa-21482	41	11	.	.	PUNCT
cjfa-21482	42	1	in	in	ADP
cjfa-21482	42	2	the	the	DET
cjfa-21482	42	3	fourth	fourth	ADJ
cjfa-21482	42	4	section	section	NOUN
cjfa-21482	42	5	,	,	PUNCT
cjfa-21482	42	6	results	result	NOUN
cjfa-21482	42	7	are	be	AUX
cjfa-21482	42	8	provided	provide	VERB
cjfa-21482	42	9	and	and	CCONJ
cjfa-21482	42	10	discussed	discuss	VERB
cjfa-21482	42	11	.	.	PUNCT
cjfa-21482	43	1	finally	finally	ADV
cjfa-21482	43	2	,	,	PUNCT
cjfa-21482	43	3	in	in	ADP
cjfa-21482	43	4	the	the	DET
cjfa-21482	43	5	fifth	fifth	ADJ
cjfa-21482	43	6	section	section	NOUN
cjfa-21482	43	7	being	be	AUX
cjfa-21482	43	8	the	the	DET
cjfa-21482	43	9	last	last	ADJ
cjfa-21482	43	10	one	one	NOUN
cjfa-21482	43	11	,	,	PUNCT
cjfa-21482	43	12	conclusions	conclusion	NOUN
cjfa-21482	43	13	are	be	AUX
cjfa-21482	43	14	drawn	draw	VERB
cjfa-21482	43	15	.	.	PUNCT
cjfa-21482	44	1	prior	prior	ADJ
cjfa-21482	44	2	related	related	ADJ
cjfa-21482	44	3	literature	literature	NOUN
cjfa-21482	44	4	the	the	DET
cjfa-21482	44	5	impact	impact	NOUN
cjfa-21482	44	6	of	of	ADP
cjfa-21482	44	7	intangible	intangible	ADJ
cjfa-21482	44	8	factors	factor	NOUN
cjfa-21482	44	9	,	,	PUNCT
cjfa-21482	44	10	besides	besides	SCONJ
cjfa-21482	44	11	intangible	intangible	ADJ
cjfa-21482	44	12	assets	asset	NOUN
cjfa-21482	44	13	,	,	PUNCT
cjfa-21482	44	14	has	have	AUX
cjfa-21482	44	15	been	be	AUX
cjfa-21482	44	16	examined	examine	VERB
cjfa-21482	44	17	in	in	ADP
cjfa-21482	44	18	many	many	ADJ
cjfa-21482	44	19	scholarly	scholarly	ADJ
cjfa-21482	44	20	works	work	NOUN
cjfa-21482	44	21	hitherto	hitherto	NOUN
cjfa-21482	44	22	.	.	PUNCT
cjfa-21482	45	1	some	some	PRON
cjfa-21482	45	2	of	of	ADP
cjfa-21482	45	3	them	they	PRON
cjfa-21482	45	4	focused	focus	VERB
cjfa-21482	45	5	on	on	ADP
cjfa-21482	45	6	all	all	DET
cjfa-21482	45	7	intangible	intangible	ADJ
cjfa-21482	45	8	factors	factor	NOUN
cjfa-21482	45	9	including	include	VERB
cjfa-21482	45	10	intellectual	intellectual	ADJ
cjfa-21482	45	11	capital	capital	NOUN
cjfa-21482	45	12	,	,	PUNCT
cjfa-21482	45	13	meaning	mean	VERB
cjfa-21482	45	14	all	all	DET
cjfa-21482	45	15	the	the	DET
cjfa-21482	45	16	probable	probable	ADJ
cjfa-21482	45	17	attributes	attribute	NOUN
cjfa-21482	45	18	regardless	regardless	ADV
cjfa-21482	45	19	of	of	ADP
cjfa-21482	45	20	whether	whether	SCONJ
cjfa-21482	45	21	they	they	PRON
cjfa-21482	45	22	may	may	AUX
cjfa-21482	45	23	be	be	AUX
cjfa-21482	45	24	reported	report	VERB
cjfa-21482	45	25	on	on	ADP
cjfa-21482	45	26	the	the	DET
cjfa-21482	45	27	corporate	corporate	ADJ
cjfa-21482	45	28	balance	balance	NOUN
cjfa-21482	45	29	sheet	sheet	NOUN
cjfa-21482	45	30	or	or	CCONJ
cjfa-21482	45	31	not	not	PART
cjfa-21482	45	32	.	.	PUNCT
cjfa-21482	46	1	mike	mike	PROPN
cjfa-21482	46	2	onder	onder	PROPN
cjfa-21482	46	3	kaymaz	kaymaz	PROPN
cjfa-21482	46	4	,	,	PUNCT
cjfa-21482	46	5	ilker	ilker	PROPN
cjfa-21482	46	6	yilmaz	yilmaz	PROPN
cjfa-21482	46	7	,	,	PUNCT
cjfa-21482	46	8	ozgur	ozgur	PROPN
cjfa-21482	46	9	kaymaz	kaymaz	PROPN
cjfa-21482	46	10	28	28	NUM
cjfa-21482	46	11	despite	despite	SCONJ
cjfa-21482	46	12	being	be	AUX
cjfa-21482	46	13	uncommon	uncommon	ADJ
cjfa-21482	46	14	,	,	PUNCT
cjfa-21482	46	15	some	some	DET
cjfa-21482	46	16	studies	study	NOUN
cjfa-21482	46	17	rather	rather	ADV
cjfa-21482	46	18	focused	focus	VERB
cjfa-21482	46	19	on	on	ADP
cjfa-21482	46	20	the	the	DET
cjfa-21482	46	21	intangible	intangible	ADJ
cjfa-21482	46	22	assets	asset	NOUN
cjfa-21482	46	23	on	on	ADP
cjfa-21482	46	24	the	the	DET
cjfa-21482	46	25	balance	balance	NOUN
cjfa-21482	46	26	sheet	sheet	NOUN
cjfa-21482	46	27	.	.	PUNCT
cjfa-21482	47	1	interestingly	interestingly	ADV
cjfa-21482	47	2	,	,	PUNCT
cjfa-21482	47	3	although	although	SCONJ
cjfa-21482	47	4	some	some	DET
cjfa-21482	47	5	papers	paper	NOUN
cjfa-21482	47	6	contain	contain	VERB
cjfa-21482	47	7	‘	'	PUNCT
cjfa-21482	47	8	intangible	intangible	ADJ
cjfa-21482	47	9	asset	asset	NOUN
cjfa-21482	47	10	’	'	PUNCT
cjfa-21482	47	11	in	in	ADP
cjfa-21482	47	12	their	their	PRON
cjfa-21482	47	13	titles	title	NOUN
cjfa-21482	47	14	,	,	PUNCT
cjfa-21482	47	15	deep	deep	ADV
cjfa-21482	47	16	down	down	ADV
cjfa-21482	47	17	inside	inside	ADV
cjfa-21482	47	18	,	,	PUNCT
cjfa-21482	47	19	they	they	PRON
cjfa-21482	47	20	happen	happen	VERB
cjfa-21482	47	21	to	to	PART
cjfa-21482	47	22	be	be	AUX
cjfa-21482	47	23	about	about	ADP
cjfa-21482	47	24	intellectual	intellectual	ADJ
cjfa-21482	47	25	capital	capital	NOUN
cjfa-21482	47	26	.	.	PUNCT
cjfa-21482	48	1	for	for	ADP
cjfa-21482	48	2	this	this	DET
cjfa-21482	48	3	reason	reason	NOUN
cjfa-21482	48	4	,	,	PUNCT
cjfa-21482	48	5	it	it	PRON
cjfa-21482	48	6	is	be	AUX
cjfa-21482	48	7	necessary	necessary	ADJ
cjfa-21482	48	8	to	to	PART
cjfa-21482	48	9	make	make	VERB
cjfa-21482	48	10	a	a	DET
cjfa-21482	48	11	distinction	distinction	NOUN
cjfa-21482	48	12	between	between	ADP
cjfa-21482	48	13	intangible	intangible	ADJ
cjfa-21482	48	14	assets	asset	NOUN
cjfa-21482	48	15	and	and	CCONJ
cjfa-21482	48	16	any	any	DET
cjfa-21482	48	17	other	other	ADJ
cjfa-21482	48	18	attribute	attribute	NOUN
cjfa-21482	48	19	that	that	PRON
cjfa-21482	48	20	may	may	AUX
cjfa-21482	48	21	create	create	VERB
cjfa-21482	48	22	a	a	DET
cjfa-21482	48	23	value	value	NOUN
cjfa-21482	48	24	difference	difference	NOUN
cjfa-21482	48	25	between	between	ADP
cjfa-21482	48	26	book	book	NOUN
cjfa-21482	48	27	value	value	NOUN
cjfa-21482	48	28	and	and	CCONJ
cjfa-21482	48	29	market	market	NOUN
cjfa-21482	48	30	value	value	NOUN
cjfa-21482	48	31	of	of	ADP
cjfa-21482	48	32	a	a	DET
cjfa-21482	48	33	company	company	NOUN
cjfa-21482	48	34	.	.	PUNCT
cjfa-21482	49	1	intangible	intangible	ADJ
cjfa-21482	49	2	factors	factor	NOUN
cjfa-21482	49	3	can	can	AUX
cjfa-21482	49	4	be	be	AUX
cjfa-21482	49	5	classified	classify	VERB
cjfa-21482	49	6	in	in	ADP
cjfa-21482	49	7	different	different	ADJ
cjfa-21482	49	8	ways	way	NOUN
cjfa-21482	49	9	.	.	PUNCT
cjfa-21482	50	1	one	one	NUM
cjfa-21482	50	2	of	of	ADP
cjfa-21482	50	3	these	these	DET
cjfa-21482	50	4	ways	way	NOUN
cjfa-21482	50	5	works	work	VERB
cjfa-21482	50	6	through	through	ADP
cjfa-21482	50	7	dividing	divide	VERB
cjfa-21482	50	8	them	they	PRON
cjfa-21482	50	9	into	into	ADP
cjfa-21482	50	10	two	two	NUM
cjfa-21482	50	11	categories	category	NOUN
cjfa-21482	50	12	;	;	PUNCT
cjfa-21482	50	13	(	(	PUNCT
cjfa-21482	50	14	a	a	X
cjfa-21482	50	15	)	)	PUNCT
cjfa-21482	50	16	visible	visible	ADJ
cjfa-21482	50	17	intangible	intangible	ADJ
cjfa-21482	50	18	assets	asset	NOUN
cjfa-21482	50	19	that	that	PRON
cjfa-21482	50	20	are	be	AUX
cjfa-21482	50	21	legitimized	legitimize	VERB
cjfa-21482	50	22	in	in	ADP
cjfa-21482	50	23	accounting	accounting	NOUN
cjfa-21482	50	24	standards	standard	NOUN
cjfa-21482	50	25	and	and	CCONJ
cjfa-21482	50	26	thus	thus	ADV
cjfa-21482	50	27	reported	report	VERB
cjfa-21482	50	28	on	on	ADP
cjfa-21482	50	29	the	the	DET
cjfa-21482	50	30	corporate	corporate	ADJ
cjfa-21482	50	31	financial	financial	ADJ
cjfa-21482	50	32	statements	statement	NOUN
cjfa-21482	50	33	,	,	PUNCT
cjfa-21482	50	34	and	and	CCONJ
cjfa-21482	50	35	(	(	PUNCT
cjfa-21482	50	36	b	b	NOUN
cjfa-21482	50	37	)	)	PUNCT
cjfa-21482	50	38	hidden	hide	VERB
cjfa-21482	50	39	intangible	intangible	ADJ
cjfa-21482	50	40	assets	asset	NOUN
cjfa-21482	50	41	that	that	PRON
cjfa-21482	50	42	might	might	AUX
cjfa-21482	50	43	be	be	AUX
cjfa-21482	50	44	unidentifiable	unidentifiable	ADJ
cjfa-21482	50	45	and	and	CCONJ
cjfa-21482	50	46	uncontrollable	uncontrollable	ADJ
cjfa-21482	50	47	,	,	PUNCT
cjfa-21482	50	48	therefore	therefore	ADV
cjfa-21482	50	49	could	could	AUX
cjfa-21482	50	50	not	not	PART
cjfa-21482	50	51	be	be	AUX
cjfa-21482	50	52	reported	report	VERB
cjfa-21482	50	53	in	in	ADP
cjfa-21482	50	54	the	the	DET
cjfa-21482	50	55	corporate	corporate	ADJ
cjfa-21482	50	56	balance	balance	NOUN
cjfa-21482	50	57	sheets	sheet	NOUN
cjfa-21482	50	58	(	(	PUNCT
cjfa-21482	50	59	e.g.	e.g.	ADV
cjfa-21482	50	60	nevado	nevado	NOUN
cjfa-21482	50	61	and	and	CCONJ
cjfa-21482	50	62	víctor	víctor	NOUN
cjfa-21482	50	63	(	(	PUNCT
cjfa-21482	50	64	2002	2002	NUM
cjfa-21482	50	65	)	)	PUNCT
cjfa-21482	50	66	,	,	PUNCT
cjfa-21482	50	67	ciprian	ciprian	PROPN
cjfa-21482	50	68	,	,	PUNCT
cjfa-21482	50	69	valentin	valentin	PROPN
cjfa-21482	50	70	,	,	PUNCT
cjfa-21482	50	71	madalina	madalina	NOUN
cjfa-21482	50	72	and	and	CCONJ
cjfa-21482	50	73	lucia	lucia	PROPN
cjfa-21482	50	74	,	,	PUNCT
cjfa-21482	50	75	(	(	PUNCT
cjfa-21482	50	76	2012	2012	NUM
cjfa-21482	50	77	)	)	PUNCT
cjfa-21482	50	78	etc	etc	X
cjfa-21482	50	79	.	.	X
cjfa-21482	50	80	)	)	PUNCT
cjfa-21482	50	81	.	.	PUNCT
cjfa-21482	51	1	technically	technically	ADV
cjfa-21482	51	2	speaking	speak	VERB
cjfa-21482	51	3	,	,	PUNCT
cjfa-21482	51	4	we	we	PRON
cjfa-21482	51	5	are	be	AUX
cjfa-21482	51	6	aware	aware	ADJ
cjfa-21482	51	7	that	that	SCONJ
cjfa-21482	51	8	intangibles	intangible	NOUN
cjfa-21482	51	9	-	-	PUNCT
cjfa-21482	51	10	financial	financial	ADJ
cjfa-21482	51	11	performance	performance	NOUN
cjfa-21482	51	12	linkage	linkage	NOUN
cjfa-21482	51	13	can	can	AUX
cjfa-21482	51	14	be	be	AUX
cjfa-21482	51	15	of	of	ADP
cjfa-21482	51	16	two	two	NUM
cjfa-21482	51	17	-	-	PUNCT
cjfa-21482	51	18	way	way	NOUN
cjfa-21482	51	19	.	.	PUNCT
cjfa-21482	52	1	as	as	SCONJ
cjfa-21482	52	2	presented	present	VERB
cjfa-21482	52	3	by	by	ADP
cjfa-21482	52	4	our	our	PRON
cjfa-21482	52	5	hypothesis	hypothesis	NOUN
cjfa-21482	52	6	cited	cite	VERB
cjfa-21482	52	7	above	above	ADP
cjfa-21482	52	8	already	already	ADV
cjfa-21482	52	9	,	,	PUNCT
cjfa-21482	52	10	since	since	SCONJ
cjfa-21482	52	11	we	we	PRON
cjfa-21482	52	12	argue	argue	VERB
cjfa-21482	52	13	that	that	SCONJ
cjfa-21482	52	14	it	it	PRON
cjfa-21482	52	15	is	be	AUX
cjfa-21482	52	16	the	the	DET
cjfa-21482	52	17	intangible	intangible	ADJ
cjfa-21482	52	18	that	that	PRON
cjfa-21482	52	19	may	may	AUX
cjfa-21482	52	20	affect	affect	VERB
cjfa-21482	52	21	corporate	corporate	ADJ
cjfa-21482	52	22	financial	financial	ADJ
cjfa-21482	52	23	performance	performance	NOUN
cjfa-21482	52	24	rather	rather	ADV
cjfa-21482	52	25	than	than	ADP
cjfa-21482	52	26	the	the	DET
cjfa-21482	52	27	other	other	ADJ
cjfa-21482	52	28	way	way	NOUN
cjfa-21482	52	29	around	around	ADV
cjfa-21482	52	30	,	,	PUNCT
cjfa-21482	52	31	we	we	PRON
cjfa-21482	52	32	give	give	VERB
cjfa-21482	52	33	our	our	PRON
cjfa-21482	52	34	concentration	concentration	NOUN
cjfa-21482	52	35	specifically	specifically	ADV
cjfa-21482	52	36	to	to	ADP
cjfa-21482	52	37	the	the	DET
cjfa-21482	52	38	examinations	examination	NOUN
cjfa-21482	52	39	doing	do	VERB
cjfa-21482	52	40	so	so	ADV
cjfa-21482	52	41	.	.	PUNCT
cjfa-21482	53	1	accordingly	accordingly	ADV
cjfa-21482	53	2	;	;	PUNCT
cjfa-21482	53	3	for	for	ADP
cjfa-21482	53	4	instance	instance	NOUN
cjfa-21482	53	5	,	,	PUNCT
cjfa-21482	53	6	chiarello	chiarello	PROPN
cjfa-21482	53	7	,	,	PUNCT
cjfa-21482	53	8	pletsch	pletsch	PROPN
cjfa-21482	53	9	,	,	PUNCT
cjfa-21482	53	10	da	da	PROPN
cjfa-21482	53	11	silva	silva	NOUN
cjfa-21482	53	12	and	and	CCONJ
cjfa-21482	53	13	da	da	PROPN
cjfa-21482	53	14	silva	silva	PROPN
cjfa-21482	53	15	(	(	PUNCT
cjfa-21482	53	16	2014	2014	NUM
cjfa-21482	53	17	)	)	PUNCT
cjfa-21482	53	18	explored	explore	VERB
cjfa-21482	53	19	the	the	DET
cjfa-21482	53	20	relationship	relationship	NOUN
cjfa-21482	53	21	among	among	ADP
cjfa-21482	53	22	financial	financial	ADJ
cjfa-21482	53	23	performance	performance	NOUN
cjfa-21482	53	24	,	,	PUNCT
cjfa-21482	53	25	intangible	intangible	ADJ
cjfa-21482	53	26	assets	asset	NOUN
cjfa-21482	53	27	disclosure	disclosure	NOUN
cjfa-21482	53	28	and	and	CCONJ
cjfa-21482	53	29	value	value	NOUN
cjfa-21482	53	30	creation	creation	NOUN
cjfa-21482	53	31	,	,	PUNCT
cjfa-21482	53	32	using	use	VERB
cjfa-21482	53	33	the	the	DET
cjfa-21482	53	34	data	datum	NOUN
cjfa-21482	53	35	from	from	ADP
cjfa-21482	53	36	brazilian	brazilian	ADJ
cjfa-21482	53	37	and	and	CCONJ
cjfa-21482	53	38	chilean	chilean	ADJ
cjfa-21482	53	39	information	information	NOUN
cjfa-21482	53	40	technology	technology	NOUN
cjfa-21482	53	41	companies	company	NOUN
cjfa-21482	53	42	.	.	PUNCT
cjfa-21482	54	1	they	they	PRON
cjfa-21482	54	2	found	find	VERB
cjfa-21482	54	3	a	a	DET
cjfa-21482	54	4	positive	positive	ADJ
cjfa-21482	54	5	relationship	relationship	NOUN
cjfa-21482	54	6	in	in	ADP
cjfa-21482	54	7	between	between	ADP
cjfa-21482	54	8	and	and	CCONJ
cjfa-21482	54	9	that	that	SCONJ
cjfa-21482	54	10	chilean	chilean	ADJ
cjfa-21482	54	11	companies	company	NOUN
cjfa-21482	54	12	tend	tend	VERB
cjfa-21482	54	13	to	to	PART
cjfa-21482	54	14	disclose	disclose	VERB
cjfa-21482	54	15	more	more	ADV
cjfa-21482	54	16	intangible	intangible	ADJ
cjfa-21482	54	17	assets	asset	NOUN
cjfa-21482	54	18	and	and	CCONJ
cjfa-21482	54	19	thus	thus	ADV
cjfa-21482	54	20	sustain	sustain	VERB
cjfa-21482	54	21	up	up	ADP
cjfa-21482	54	22	to	to	ADP
cjfa-21482	54	23	a	a	DET
cjfa-21482	54	24	greater	great	ADJ
cjfa-21482	54	25	value	value	NOUN
cjfa-21482	54	26	through	through	ADP
cjfa-21482	54	27	better	well	ADJ
cjfa-21482	54	28	financial	financial	ADJ
cjfa-21482	54	29	performance	performance	NOUN
cjfa-21482	54	30	.	.	PUNCT
cjfa-21482	55	1	gamayuni	gamayuni	PROPN
cjfa-21482	55	2	(	(	PUNCT
cjfa-21482	55	3	2015	2015	NUM
cjfa-21482	55	4	)	)	PUNCT
cjfa-21482	55	5	tested	test	VERB
cjfa-21482	55	6	the	the	DET
cjfa-21482	55	7	relationship	relationship	NOUN
cjfa-21482	55	8	among	among	ADP
cjfa-21482	55	9	intangible	intangible	ADJ
cjfa-21482	55	10	assets	asset	NOUN
cjfa-21482	55	11	,	,	PUNCT
cjfa-21482	55	12	financial	financial	ADJ
cjfa-21482	55	13	policies	policy	NOUN
cjfa-21482	55	14	,	,	PUNCT
cjfa-21482	55	15	and	and	CCONJ
cjfa-21482	55	16	financial	financial	ADJ
cjfa-21482	55	17	performance	performance	NOUN
cjfa-21482	55	18	with	with	ADP
cjfa-21482	55	19	the	the	DET
cjfa-21482	55	20	firm	firm	ADJ
cjfa-21482	55	21	value	value	NOUN
cjfa-21482	55	22	at	at	ADP
cjfa-21482	55	23	public	public	ADJ
cjfa-21482	55	24	companies	company	NOUN
cjfa-21482	55	25	listed	list	VERB
cjfa-21482	55	26	in	in	ADP
cjfa-21482	55	27	indonesia	indonesia	PROPN
cjfa-21482	55	28	.	.	PUNCT
cjfa-21482	56	1	he	he	PRON
cjfa-21482	56	2	found	find	VERB
cjfa-21482	56	3	that	that	SCONJ
cjfa-21482	56	4	although	although	SCONJ
cjfa-21482	56	5	intangible	intangible	ADJ
cjfa-21482	56	6	assets	asset	NOUN
cjfa-21482	56	7	have	have	VERB
cjfa-21482	56	8	no	no	DET
cjfa-21482	56	9	effect	effect	NOUN
cjfa-21482	56	10	on	on	ADP
cjfa-21482	56	11	corporate	corporate	ADJ
cjfa-21482	56	12	financial	financial	ADJ
cjfa-21482	56	13	policies	policy	NOUN
cjfa-21482	56	14	(	(	PUNCT
cjfa-21482	56	15	e.g.	e.g.	ADV
cjfa-21482	56	16	debt	debt	NOUN
cjfa-21482	56	17	policy	policy	NOUN
cjfa-21482	56	18	,	,	PUNCT
cjfa-21482	56	19	dividend	dividend	NOUN
cjfa-21482	56	20	policy	policy	NOUN
cjfa-21482	56	21	etc	etc	X
cjfa-21482	56	22	.	.	PUNCT
cjfa-21482	56	23	)	)	PUNCT
cjfa-21482	56	24	,	,	PUNCT
cjfa-21482	56	25	it	it	PRON
cjfa-21482	56	26	has	have	VERB
cjfa-21482	56	27	a	a	DET
cjfa-21482	56	28	significant	significant	ADJ
cjfa-21482	56	29	effect	effect	NOUN
cjfa-21482	56	30	on	on	ADP
cjfa-21482	56	31	financial	financial	ADJ
cjfa-21482	56	32	performance	performance	NOUN
cjfa-21482	56	33	and	and	CCONJ
cjfa-21482	56	34	firm	firm	ADJ
cjfa-21482	56	35	value	value	NOUN
cjfa-21482	56	36	though	though	ADV
cjfa-21482	56	37	.	.	PUNCT
cjfa-21482	57	1	de	de	X
cjfa-21482	57	2	luca	luca	PROPN
cjfa-21482	57	3	,	,	PUNCT
cjfa-21482	57	4	maia	maia	PROPN
cjfa-21482	57	5	,	,	PUNCT
cjfa-21482	57	6	da	da	PROPN
cjfa-21482	57	7	costa	costa	PROPN
cjfa-21482	57	8	cardoso	cardoso	PROPN
cjfa-21482	57	9	,	,	PUNCT
cjfa-21482	57	10	de	de	PROPN
cjfa-21482	57	11	vasconcelos	vasconcelos	PROPN
cjfa-21482	57	12	and	and	CCONJ
cjfa-21482	57	13	cunha	cunha	NOUN
cjfa-21482	57	14	(	(	PUNCT
cjfa-21482	57	15	2014	2014	NUM
cjfa-21482	57	16	)	)	PUNCT
cjfa-21482	57	17	studied	study	VERB
cjfa-21482	57	18	a	a	DET
cjfa-21482	57	19	sample	sample	NOUN
cjfa-21482	57	20	of	of	ADP
cjfa-21482	57	21	137	137	NUM
cjfa-21482	57	22	brazilian	brazilian	ADJ
cjfa-21482	57	23	companies	company	NOUN
cjfa-21482	57	24	for	for	ADP
cjfa-21482	57	25	a	a	DET
cjfa-21482	57	26	four	four	NUM
cjfa-21482	57	27	-	-	PUNCT
cjfa-21482	57	28	year	year	NOUN
cjfa-21482	57	29	period	period	NOUN
cjfa-21482	57	30	from	from	ADP
cjfa-21482	57	31	2007	2007	NUM
cjfa-21482	57	32	to	to	ADP
cjfa-21482	57	33	2010	2010	NUM
cjfa-21482	57	34	in	in	ADP
cjfa-21482	57	35	order	order	NOUN
cjfa-21482	57	36	to	to	PART
cjfa-21482	57	37	explore	explore	VERB
cjfa-21482	57	38	the	the	DET
cjfa-21482	57	39	relationship	relationship	NOUN
cjfa-21482	57	40	among	among	ADP
cjfa-21482	57	41	investments	investment	NOUN
cjfa-21482	57	42	in	in	ADP
cjfa-21482	57	43	intangible	intangible	ADJ
cjfa-21482	57	44	assets	asset	NOUN
cjfa-21482	57	45	,	,	PUNCT
cjfa-21482	57	46	superior	superior	ADJ
cjfa-21482	57	47	and	and	CCONJ
cjfa-21482	57	48	sustained	sustained	ADJ
cjfa-21482	57	49	performance	performance	NOUN
cjfa-21482	57	50	.	.	PUNCT
cjfa-21482	58	1	they	they	PRON
cjfa-21482	58	2	segregated	segregate	VERB
cjfa-21482	58	3	assets	asset	NOUN
cjfa-21482	58	4	following	follow	VERB
cjfa-21482	58	5	brooking	brook	VERB
cjfa-21482	58	6	’s	’s	PART
cjfa-21482	58	7	classification	classification	NOUN
cjfa-21482	58	8	(	(	PUNCT
cjfa-21482	58	9	1996	1996	NUM
cjfa-21482	58	10	)	)	PUNCT
cjfa-21482	58	11	and	and	CCONJ
cjfa-21482	58	12	discovered	discover	VERB
cjfa-21482	58	13	a	a	DET
cjfa-21482	58	14	significant	significant	ADJ
cjfa-21482	58	15	relationship	relationship	NOUN
cjfa-21482	58	16	between	between	ADP
cjfa-21482	58	17	performance	performance	NOUN
cjfa-21482	58	18	and	and	CCONJ
cjfa-21482	58	19	mean	mean	VERB
cjfa-21482	58	20	investments	investment	NOUN
cjfa-21482	58	21	in	in	ADP
cjfa-21482	58	22	intellectual	intellectual	ADJ
cjfa-21482	58	23	property	property	NOUN
cjfa-21482	58	24	and	and	CCONJ
cjfa-21482	58	25	infrastructure	infrastructure	NOUN
cjfa-21482	58	26	assets	asset	NOUN
cjfa-21482	58	27	.	.	PUNCT
cjfa-21482	59	1	however	however	ADV
cjfa-21482	59	2	,	,	PUNCT
cjfa-21482	59	3	they	they	PRON
cjfa-21482	59	4	did	do	AUX
cjfa-21482	59	5	not	not	PART
cjfa-21482	59	6	obtain	obtain	VERB
cjfa-21482	59	7	similar	similar	ADJ
cjfa-21482	59	8	results	result	NOUN
cjfa-21482	59	9	for	for	ADP
cjfa-21482	59	10	market	market	NOUN
cjfa-21482	59	11	assets	asset	NOUN
cjfa-21482	59	12	,	,	PUNCT
cjfa-21482	59	13	other	other	ADJ
cjfa-21482	59	14	intangibles	intangible	NOUN
cjfa-21482	59	15	or	or	CCONJ
cjfa-21482	59	16	total	total	ADJ
cjfa-21482	59	17	intangible	intangible	ADJ
cjfa-21482	59	18	assets	asset	NOUN
cjfa-21482	59	19	.	.	PUNCT
cjfa-21482	60	1	the	the	DET
cjfa-21482	60	2	impact	impact	NOUN
cjfa-21482	60	3	of	of	ADP
cjfa-21482	60	4	intangible	intangible	ADJ
cjfa-21482	60	5	factors	factor	NOUN
cjfa-21482	60	6	on	on	ADP
cjfa-21482	60	7	profitability	profitability	NOUN
cjfa-21482	60	8	…	…	PUNCT
cjfa-21482	60	9	29	29	NUM
cjfa-21482	60	10	in	in	ADP
cjfa-21482	60	11	a	a	DET
cjfa-21482	60	12	recent	recent	ADJ
cjfa-21482	60	13	study	study	NOUN
cjfa-21482	60	14	,	,	PUNCT
cjfa-21482	60	15	tahat	tahat	PROPN
cjfa-21482	60	16	,	,	PUNCT
cjfa-21482	60	17	ahmed	ahmed	PROPN
cjfa-21482	60	18	and	and	CCONJ
cjfa-21482	60	19	alhadab	alhadab	NOUN
cjfa-21482	60	20	(	(	PUNCT
cjfa-21482	60	21	2018	2018	NUM
cjfa-21482	60	22	)	)	PUNCT
cjfa-21482	60	23	investigated	investigate	VERB
cjfa-21482	60	24	the	the	DET
cjfa-21482	60	25	impact	impact	NOUN
cjfa-21482	60	26	of	of	ADP
cjfa-21482	60	27	intangible	intangible	ADJ
cjfa-21482	60	28	assets	asset	NOUN
cjfa-21482	60	29	on	on	ADP
cjfa-21482	60	30	the	the	DET
cjfa-21482	60	31	current	current	ADJ
cjfa-21482	60	32	and	and	CCONJ
cjfa-21482	60	33	future	future	ADJ
cjfa-21482	60	34	financial	financial	ADJ
cjfa-21482	60	35	performance	performance	NOUN
cjfa-21482	60	36	as	as	ADV
cjfa-21482	60	37	well	well	ADV
cjfa-21482	60	38	as	as	ADP
cjfa-21482	60	39	market	market	NOUN
cjfa-21482	60	40	performance	performance	NOUN
cjfa-21482	60	41	by	by	ADP
cjfa-21482	60	42	using	use	VERB
cjfa-21482	60	43	a	a	DET
cjfa-21482	60	44	sample	sample	NOUN
cjfa-21482	60	45	of	of	ADP
cjfa-21482	60	46	150	150	NUM
cjfa-21482	60	47	non	non	ADJ
cjfa-21482	60	48	-	-	ADJ
cjfa-21482	60	49	financial	financial	ADJ
cjfa-21482	60	50	firms	firm	NOUN
cjfa-21482	60	51	listed	list	VERB
cjfa-21482	60	52	at	at	ADP
cjfa-21482	60	53	ftse	ftse	PROPN
cjfa-21482	60	54	(	(	PUNCT
cjfa-21482	60	55	the	the	DET
cjfa-21482	60	56	financial	financial	ADJ
cjfa-21482	60	57	times	times	PROPN
cjfa-21482	60	58	stock	stock	PROPN
cjfa-21482	60	59	exchange	exchange	PROPN
cjfa-21482	60	60	)	)	PUNCT
cjfa-21482	60	61	.	.	PUNCT
cjfa-21482	61	1	they	they	PRON
cjfa-21482	61	2	pointed	point	VERB
cjfa-21482	61	3	out	out	ADP
cjfa-21482	61	4	the	the	DET
cjfa-21482	61	5	importance	importance	NOUN
cjfa-21482	61	6	of	of	ADP
cjfa-21482	61	7	r&d	r&d	NOUN
cjfa-21482	61	8	and	and	CCONJ
cjfa-21482	61	9	goodwill	goodwill	NOUN
cjfa-21482	61	10	regarding	regard	VERB
cjfa-21482	61	11	the	the	DET
cjfa-21482	61	12	enhancement	enhancement	NOUN
cjfa-21482	61	13	of	of	ADP
cjfa-21482	61	14	performance	performance	NOUN
cjfa-21482	61	15	and	and	CCONJ
cjfa-21482	61	16	the	the	DET
cjfa-21482	61	17	sustainability	sustainability	NOUN
cjfa-21482	61	18	of	of	ADP
cjfa-21482	61	19	earnings	earning	NOUN
cjfa-21482	61	20	.	.	PUNCT
cjfa-21482	62	1	they	they	PRON
cjfa-21482	62	2	found	find	VERB
cjfa-21482	62	3	a	a	DET
cjfa-21482	62	4	positively	positively	ADV
cjfa-21482	62	5	strong	strong	ADJ
cjfa-21482	62	6	result	result	NOUN
cjfa-21482	62	7	,	,	PUNCT
cjfa-21482	62	8	contending	contend	VERB
cjfa-21482	62	9	that	that	SCONJ
cjfa-21482	62	10	intangibles	intangible	NOUN
cjfa-21482	62	11	assets	asset	NOUN
cjfa-21482	62	12	play	play	VERB
cjfa-21482	62	13	a	a	DET
cjfa-21482	62	14	key	key	ADJ
cjfa-21482	62	15	role	role	NOUN
cjfa-21482	62	16	in	in	ADP
cjfa-21482	62	17	improving	improve	VERB
cjfa-21482	62	18	future	future	ADJ
cjfa-21482	62	19	financial	financial	ADJ
cjfa-21482	62	20	performance	performance	NOUN
cjfa-21482	62	21	and	and	CCONJ
cjfa-21482	62	22	market	market	NOUN
cjfa-21482	62	23	performance	performance	NOUN
cjfa-21482	62	24	.	.	PUNCT
cjfa-21482	63	1	jaffe	jaffe	PROPN
cjfa-21482	63	2	and	and	CCONJ
cjfa-21482	63	3	chappell	chappell	PROPN
cjfa-21482	63	4	(	(	PUNCT
cjfa-21482	63	5	2016	2016	NUM
cjfa-21482	63	6	)	)	PUNCT
cjfa-21482	63	7	examined	examine	VERB
cjfa-21482	63	8	the	the	DET
cjfa-21482	63	9	interrelationships	interrelationship	NOUN
cjfa-21482	63	10	among	among	ADP
cjfa-21482	63	11	firm	firm	ADJ
cjfa-21482	63	12	characteristics	characteristic	NOUN
cjfa-21482	63	13	,	,	PUNCT
cjfa-21482	63	14	intangible	intangible	ADJ
cjfa-21482	63	15	investment	investment	NOUN
cjfa-21482	63	16	and	and	CCONJ
cjfa-21482	63	17	firm	firm	ADJ
cjfa-21482	63	18	performance	performance	NOUN
cjfa-21482	63	19	,	,	PUNCT
cjfa-21482	63	20	employing	employ	VERB
cjfa-21482	63	21	both	both	PRON
cjfa-21482	63	22	survey	survey	NOUN
cjfa-21482	63	23	and	and	CCONJ
cjfa-21482	63	24	administrative	administrative	ADJ
cjfa-21482	63	25	data	datum	NOUN
cjfa-21482	63	26	belonging	belong	VERB
cjfa-21482	63	27	to	to	ADP
cjfa-21482	63	28	approximately	approximately	ADV
cjfa-21482	63	29	13,000	13,000	NUM
cjfa-21482	63	30	firms	firm	NOUN
cjfa-21482	63	31	for	for	ADP
cjfa-21482	63	32	the	the	DET
cjfa-21482	63	33	period	period	NOUN
cjfa-21482	63	34	2005–2013	2005–2013	NUM
cjfa-21482	63	35	.	.	PUNCT
cjfa-21482	64	1	they	they	PRON
cjfa-21482	64	2	found	find	VERB
cjfa-21482	64	3	that	that	SCONJ
cjfa-21482	64	4	growth	growth	NOUN
cjfa-21482	64	5	strategies	strategy	NOUN
cjfa-21482	64	6	and	and	CCONJ
cjfa-21482	64	7	‘	'	PUNCT
cjfa-21482	64	8	soft	soft	ADJ
cjfa-21482	64	9	’	'	PUNCT
cjfa-21482	64	10	performance	performance	NOUN
cjfa-21482	64	11	objectives	objective	NOUN
cjfa-21482	64	12	of	of	ADP
cjfa-21482	64	13	a	a	DET
cjfa-21482	64	14	firm	firm	NOUN
cjfa-21482	64	15	are	be	AUX
cjfa-21482	64	16	associated	associate	VERB
cjfa-21482	64	17	with	with	ADP
cjfa-21482	64	18	the	the	DET
cjfa-21482	64	19	investment	investment	NOUN
cjfa-21482	64	20	in	in	ADP
cjfa-21482	64	21	intangible	intangible	ADJ
cjfa-21482	64	22	assets	asset	NOUN
cjfa-21482	64	23	,	,	PUNCT
cjfa-21482	64	24	however	however	ADV
cjfa-21482	64	25	productivity	productivity	NOUN
cjfa-21482	64	26	and	and	CCONJ
cjfa-21482	64	27	profitability	profitability	NOUN
cjfa-21482	64	28	are	be	AUX
cjfa-21482	64	29	not	not	PART
cjfa-21482	64	30	.	.	PUNCT
cjfa-21482	65	1	tudor	tudor	PROPN
cjfa-21482	65	2	,	,	PUNCT
cjfa-21482	65	3	dima	dima	PROPN
cjfa-21482	65	4	,	,	PUNCT
cjfa-21482	65	5	dima	dima	PROPN
cjfa-21482	65	6	and	and	CCONJ
cjfa-21482	65	7	ratiu	ratiu	NOUN
cjfa-21482	65	8	(	(	PUNCT
cjfa-21482	65	9	2014	2014	NUM
cjfa-21482	65	10	)	)	PUNCT
cjfa-21482	65	11	used	use	VERB
cjfa-21482	65	12	intangibles	intangible	NOUN
cjfa-21482	65	13	-	-	PUNCT
cjfa-21482	65	14	to	to	ADP
cjfa-21482	65	15	-	-	PUNCT
cjfa-21482	65	16	total	total	NOUN
cjfa-21482	65	17	assets	asset	NOUN
cjfa-21482	65	18	ratio	ratio	NOUN
cjfa-21482	65	19	as	as	ADP
cjfa-21482	65	20	the	the	DET
cjfa-21482	65	21	variable	variable	NOUN
cjfa-21482	65	22	which	which	PRON
cjfa-21482	65	23	represents	represent	VERB
cjfa-21482	65	24	the	the	DET
cjfa-21482	65	25	level	level	NOUN
cjfa-21482	65	26	of	of	ADP
cjfa-21482	65	27	intangible	intangible	ADJ
cjfa-21482	65	28	assets	asset	NOUN
cjfa-21482	65	29	and	and	CCONJ
cjfa-21482	65	30	examined	examine	VERB
cjfa-21482	65	31	the	the	DET
cjfa-21482	65	32	relationship	relationship	NOUN
cjfa-21482	65	33	of	of	ADP
cjfa-21482	65	34	this	this	DET
cjfa-21482	65	35	ratio	ratio	NOUN
cjfa-21482	65	36	with	with	ADP
cjfa-21482	65	37	several	several	ADJ
cjfa-21482	65	38	profitability	profitability	NOUN
cjfa-21482	65	39	measures	measure	NOUN
cjfa-21482	65	40	.	.	PUNCT
cjfa-21482	66	1	they	they	PRON
cjfa-21482	66	2	used	use	VERB
cjfa-21482	66	3	a	a	DET
cjfa-21482	66	4	sample	sample	NOUN
cjfa-21482	66	5	of	of	ADP
cjfa-21482	66	6	562	562	NUM
cjfa-21482	66	7	large	large	ADJ
cjfa-21482	66	8	companies	company	NOUN
cjfa-21482	66	9	from	from	ADP
cjfa-21482	66	10	london	london	PROPN
cjfa-21482	66	11	and	and	CCONJ
cjfa-21482	66	12	frankfurt	frankfurt	PROPN
cjfa-21482	66	13	stock	stock	NOUN
cjfa-21482	66	14	exchanges	exchange	NOUN
cjfa-21482	66	15	and	and	CCONJ
cjfa-21482	66	16	documented	document	VERB
cjfa-21482	66	17	a	a	DET
cjfa-21482	66	18	relatively	relatively	ADV
cjfa-21482	66	19	steady	steady	ADJ
cjfa-21482	66	20	relationship	relationship	NOUN
cjfa-21482	66	21	for	for	ADP
cjfa-21482	66	22	the	the	DET
cjfa-21482	66	23	full	full	ADJ
cjfa-21482	66	24	sample	sample	NOUN
cjfa-21482	66	25	.	.	PUNCT
cjfa-21482	67	1	however	however	ADV
cjfa-21482	67	2	,	,	PUNCT
cjfa-21482	67	3	they	they	PRON
cjfa-21482	67	4	captured	capture	VERB
cjfa-21482	67	5	some	some	DET
cjfa-21482	67	6	structural	structural	ADJ
cjfa-21482	67	7	differences	difference	NOUN
cjfa-21482	67	8	and	and	CCONJ
cjfa-21482	67	9	scale	scale	NOUN
cjfa-21482	67	10	effects	effect	NOUN
cjfa-21482	67	11	when	when	SCONJ
cjfa-21482	67	12	analyzed	analyze	VERB
cjfa-21482	67	13	on	on	ADP
cjfa-21482	67	14	market	market	NOUN
cjfa-21482	67	15	or	or	CCONJ
cjfa-21482	67	16	sector	sector	NOUN
cjfa-21482	67	17	basis	basis	NOUN
cjfa-21482	67	18	.	.	PUNCT
cjfa-21482	68	1	omil	omil	NOUN
cjfa-21482	68	2	,	,	PUNCT
cjfa-21482	68	3	lorenzo	lorenzo	NOUN
cjfa-21482	68	4	and	and	CCONJ
cjfa-21482	68	5	liste	liste	PROPN
cjfa-21482	68	6	(	(	PUNCT
cjfa-21482	68	7	2011	2011	NUM
cjfa-21482	68	8	)	)	PUNCT
cjfa-21482	68	9	categorized	categorize	VERB
cjfa-21482	68	10	spanish	spanish	ADJ
cjfa-21482	68	11	firms	firm	NOUN
cjfa-21482	68	12	into	into	ADP
cjfa-21482	68	13	two	two	NUM
cjfa-21482	68	14	groups	group	NOUN
cjfa-21482	68	15	as	as	ADP
cjfa-21482	68	16	high	high	ADJ
cjfa-21482	68	17	-	-	PUNCT
cjfa-21482	68	18	profitability	profitability	NOUN
cjfa-21482	68	19	firms	firm	NOUN
cjfa-21482	68	20	(	(	PUNCT
cjfa-21482	68	21	hpf	hpf	NOUN
cjfa-21482	68	22	)	)	PUNCT
cjfa-21482	68	23	and	and	CCONJ
cjfa-21482	68	24	non	non	ADJ
cjfa-21482	68	25	-	-	ADJ
cjfa-21482	68	26	high	high	ADJ
cjfa-21482	68	27	-	-	PUNCT
cjfa-21482	68	28	profitability	profitability	NOUN
cjfa-21482	68	29	firms	firm	NOUN
cjfa-21482	68	30	(	(	PUNCT
cjfa-21482	68	31	n	n	CCONJ
cjfa-21482	68	32	-	-	PUNCT
cjfa-21482	68	33	hpf	hpf	NOUN
cjfa-21482	68	34	)	)	PUNCT
cjfa-21482	68	35	for	for	ADP
cjfa-21482	68	36	two	two	NUM
cjfa-21482	68	37	different	different	ADJ
cjfa-21482	68	38	time	time	NOUN
cjfa-21482	68	39	periods	period	NOUN
cjfa-21482	68	40	and	and	CCONJ
cjfa-21482	68	41	investigated	investigate	VERB
cjfa-21482	68	42	the	the	DET
cjfa-21482	68	43	linkage	linkage	NOUN
cjfa-21482	68	44	between	between	ADP
cjfa-21482	68	45	intangibles	intangible	NOUN
cjfa-21482	68	46	and	and	CCONJ
cjfa-21482	68	47	profitability	profitability	NOUN
cjfa-21482	68	48	.	.	PUNCT
cjfa-21482	69	1	in	in	ADP
cjfa-21482	69	2	their	their	PRON
cjfa-21482	69	3	study	study	NOUN
cjfa-21482	69	4	,	,	PUNCT
cjfa-21482	69	5	a	a	DET
cjfa-21482	69	6	firm	firm	NOUN
cjfa-21482	69	7	in	in	ADP
cjfa-21482	69	8	their	their	PRON
cjfa-21482	69	9	study	study	NOUN
cjfa-21482	69	10	is	be	AUX
cjfa-21482	69	11	considered	consider	VERB
cjfa-21482	69	12	as	as	ADP
cjfa-21482	69	13	hpf	hpf	PROPN
cjfa-21482	69	14	if	if	SCONJ
cjfa-21482	69	15	its	its	PRON
cjfa-21482	69	16	roa	roa	NOUN
cjfa-21482	69	17	is	be	AUX
cjfa-21482	69	18	higher	high	ADJ
cjfa-21482	69	19	than	than	ADP
cjfa-21482	69	20	25	25	NUM
cjfa-21482	69	21	%	%	NOUN
cjfa-21482	69	22	for	for	ADP
cjfa-21482	69	23	three	three	NUM
cjfa-21482	69	24	consecutive	consecutive	ADJ
cjfa-21482	69	25	years	year	NOUN
cjfa-21482	69	26	while	while	SCONJ
cjfa-21482	69	27	intangibles	intangible	NOUN
cjfa-21482	69	28	are	be	AUX
cjfa-21482	69	29	measured	measure	VERB
cjfa-21482	69	30	on	on	ADP
cjfa-21482	69	31	the	the	DET
cjfa-21482	69	32	basis	basis	NOUN
cjfa-21482	69	33	of	of	ADP
cjfa-21482	69	34	three	three	NUM
cjfa-21482	69	35	attributes	attribute	NOUN
cjfa-21482	69	36	;	;	PUNCT
cjfa-21482	69	37	human	human	ADJ
cjfa-21482	69	38	,	,	PUNCT
cjfa-21482	69	39	structural	structural	ADJ
cjfa-21482	69	40	,	,	PUNCT
cjfa-21482	69	41	and	and	CCONJ
cjfa-21482	69	42	relational	relational	ADJ
cjfa-21482	69	43	factors	factor	NOUN
cjfa-21482	69	44	.	.	PUNCT
cjfa-21482	70	1	they	they	PRON
cjfa-21482	70	2	documented	document	VERB
cjfa-21482	70	3	that	that	SCONJ
cjfa-21482	70	4	hpfs	hpf	NOUN
cjfa-21482	70	5	are	be	AUX
cjfa-21482	70	6	more	more	ADV
cjfa-21482	70	7	focused	focused	ADJ
cjfa-21482	70	8	on	on	ADP
cjfa-21482	70	9	the	the	DET
cjfa-21482	70	10	management	management	NOUN
cjfa-21482	70	11	of	of	ADP
cjfa-21482	70	12	intangible	intangible	ADJ
cjfa-21482	70	13	factors	factor	NOUN
cjfa-21482	70	14	than	than	SCONJ
cjfa-21482	70	15	are	be	AUX
cjfa-21482	70	16	n	n	PRON
cjfa-21482	70	17	-	-	PUNCT
cjfa-21482	70	18	hpfs	hpfs	NOUN
cjfa-21482	70	19	.	.	PUNCT
cjfa-21482	71	1	in	in	ADP
cjfa-21482	71	2	some	some	DET
cjfa-21482	71	3	scholarly	scholarly	ADJ
cjfa-21482	71	4	investigations	investigation	NOUN
cjfa-21482	71	5	about	about	ADP
cjfa-21482	71	6	the	the	DET
cjfa-21482	71	7	intangibles	intangible	NOUN
cjfa-21482	71	8	-	-	PUNCT
cjfa-21482	71	9	profitability	profitability	NOUN
cjfa-21482	71	10	relationship	relationship	NOUN
cjfa-21482	71	11	,	,	PUNCT
cjfa-21482	71	12	some	some	DET
cjfa-21482	71	13	items	item	NOUN
cjfa-21482	71	14	which	which	PRON
cjfa-21482	71	15	are	be	AUX
cjfa-21482	71	16	expensed	expense	VERB
cjfa-21482	71	17	according	accord	VERB
cjfa-21482	71	18	to	to	ADP
cjfa-21482	71	19	accounting	accounting	NOUN
cjfa-21482	71	20	standards	standard	NOUN
cjfa-21482	71	21	or	or	CCONJ
cjfa-21482	71	22	legislations	legislation	NOUN
cjfa-21482	71	23	are	be	AUX
cjfa-21482	71	24	used	use	VERB
cjfa-21482	71	25	as	as	ADP
cjfa-21482	71	26	a	a	DET
cjfa-21482	71	27	proxy	proxy	NOUN
cjfa-21482	71	28	to	to	PART
cjfa-21482	71	29	indicate	indicate	VERB
cjfa-21482	71	30	intangibles	intangible	NOUN
cjfa-21482	71	31	.	.	PUNCT
cjfa-21482	72	1	for	for	ADP
cjfa-21482	72	2	instance	instance	NOUN
cjfa-21482	72	3	,	,	PUNCT
cjfa-21482	72	4	r&d	r&d	NOUN
cjfa-21482	72	5	expenditures	expenditure	NOUN
cjfa-21482	72	6	can	can	AUX
cjfa-21482	72	7	be	be	AUX
cjfa-21482	72	8	recognized	recognize	VERB
cjfa-21482	72	9	in	in	ADP
cjfa-21482	72	10	the	the	DET
cjfa-21482	72	11	income	income	NOUN
cjfa-21482	72	12	statement	statement	NOUN
cjfa-21482	72	13	or	or	CCONJ
cjfa-21482	72	14	can	can	AUX
cjfa-21482	72	15	be	be	AUX
cjfa-21482	72	16	capitalized	capitalize	VERB
cjfa-21482	72	17	as	as	ADP
cjfa-21482	72	18	an	an	DET
cjfa-21482	72	19	intangible	intangible	ADJ
cjfa-21482	72	20	asset	asset	NOUN
cjfa-21482	72	21	in	in	ADP
cjfa-21482	72	22	the	the	DET
cjfa-21482	72	23	balance	balance	NOUN
cjfa-21482	72	24	sheet	sheet	NOUN
cjfa-21482	72	25	.	.	PUNCT
cjfa-21482	73	1	it	it	PRON
cjfa-21482	73	2	is	be	AUX
cjfa-21482	73	3	an	an	DET
cjfa-21482	73	4	alternative	alternative	ADJ
cjfa-21482	73	5	way	way	NOUN
cjfa-21482	73	6	to	to	PART
cjfa-21482	73	7	use	use	VERB
cjfa-21482	73	8	all	all	DET
cjfa-21482	73	9	such	such	ADJ
cjfa-21482	73	10	expenses	expense	NOUN
cjfa-21482	73	11	instead	instead	ADV
cjfa-21482	73	12	of	of	ADP
cjfa-21482	73	13	only	only	ADV
cjfa-21482	73	14	using	use	VERB
cjfa-21482	73	15	intangible	intangible	ADJ
cjfa-21482	73	16	assets	asset	NOUN
cjfa-21482	73	17	value	value	NOUN
cjfa-21482	73	18	from	from	ADP
cjfa-21482	73	19	the	the	DET
cjfa-21482	73	20	balance	balance	NOUN
cjfa-21482	73	21	sheet	sheet	NOUN
cjfa-21482	73	22	.	.	PUNCT
cjfa-21482	74	1	li	li	PROPN
cjfa-21482	74	2	and	and	CCONJ
cjfa-21482	74	3	wang	wang	PROPN
cjfa-21482	74	4	(	(	PUNCT
cjfa-21482	74	5	2014	2014	NUM
cjfa-21482	74	6	)	)	PUNCT
cjfa-21482	74	7	for	for	ADP
cjfa-21482	74	8	instance	instance	NOUN
cjfa-21482	74	9	used	use	VERB
cjfa-21482	74	10	three	three	NUM
cjfa-21482	74	11	types	type	NOUN
cjfa-21482	74	12	of	of	ADP
cjfa-21482	74	13	expenditures	expenditure	NOUN
cjfa-21482	74	14	to	to	PART
cjfa-21482	74	15	represent	represent	VERB
cjfa-21482	74	16	intangible	intangible	ADJ
cjfa-21482	74	17	assets	asset	NOUN
cjfa-21482	74	18	,	,	PUNCT
cjfa-21482	74	19	namely	namely	ADV
cjfa-21482	74	20	r&d	r&d	NOUN
cjfa-21482	74	21	cost	cost	NOUN
cjfa-21482	74	22	,	,	PUNCT
cjfa-21482	74	23	employee	employee	NOUN
cjfa-21482	74	24	benefit	benefit	NOUN
cjfa-21482	74	25	expense	expense	NOUN
cjfa-21482	74	26	and	and	CCONJ
cjfa-21482	74	27	sales	sale	NOUN
cjfa-21482	74	28	training	training	NOUN
cjfa-21482	74	29	mike	mike	PROPN
cjfa-21482	74	30	onder	onder	PROPN
cjfa-21482	74	31	kaymaz	kaymaz	PROPN
cjfa-21482	74	32	,	,	PUNCT
cjfa-21482	74	33	ilker	ilker	PROPN
cjfa-21482	74	34	yilmaz	yilmaz	PROPN
cjfa-21482	74	35	,	,	PUNCT
cjfa-21482	74	36	ozgur	ozgur	PROPN
cjfa-21482	74	37	kaymaz	kaymaz	PROPN
cjfa-21482	74	38	30	30	NUM
cjfa-21482	74	39	cost	cost	NOUN
cjfa-21482	74	40	.	.	PUNCT
cjfa-21482	75	1	as	as	ADP
cjfa-21482	75	2	the	the	DET
cjfa-21482	75	3	measure	measure	NOUN
cjfa-21482	75	4	of	of	ADP
cjfa-21482	75	5	performance	performance	NOUN
cjfa-21482	75	6	(	(	PUNCT
cjfa-21482	75	7	profitability	profitability	NOUN
cjfa-21482	75	8	)	)	PUNCT
cjfa-21482	75	9	,	,	PUNCT
cjfa-21482	75	10	they	they	PRON
cjfa-21482	75	11	used	use	VERB
cjfa-21482	75	12	roa	roa	PROPN
cjfa-21482	75	13	.	.	PUNCT
cjfa-21482	76	1	they	they	PRON
cjfa-21482	76	2	found	find	VERB
cjfa-21482	76	3	a	a	DET
cjfa-21482	76	4	significant	significant	ADJ
cjfa-21482	76	5	relationship	relationship	NOUN
cjfa-21482	76	6	for	for	ADP
cjfa-21482	76	7	r&d	r&d	NOUN
cjfa-21482	76	8	and	and	CCONJ
cjfa-21482	76	9	sales	sale	NOUN
cjfa-21482	76	10	training	training	NOUN
cjfa-21482	76	11	,	,	PUNCT
cjfa-21482	76	12	meaning	mean	VERB
cjfa-21482	76	13	that	that	SCONJ
cjfa-21482	76	14	these	these	DET
cjfa-21482	76	15	expenditures	expenditure	NOUN
cjfa-21482	76	16	contribute	contribute	VERB
cjfa-21482	76	17	to	to	ADP
cjfa-21482	76	18	corporate	corporate	ADJ
cjfa-21482	76	19	financial	financial	ADJ
cjfa-21482	76	20	performance	performance	NOUN
cjfa-21482	76	21	;	;	PUNCT
cjfa-21482	76	22	however	however	ADV
cjfa-21482	76	23	employee	employee	NOUN
cjfa-21482	76	24	benefit	benefit	NOUN
cjfa-21482	76	25	expense	expense	NOUN
cjfa-21482	76	26	was	be	AUX
cjfa-21482	76	27	found	find	VERB
cjfa-21482	76	28	to	to	PART
cjfa-21482	76	29	have	have	VERB
cjfa-21482	76	30	no	no	DET
cjfa-21482	76	31	impact	impact	NOUN
cjfa-21482	76	32	over	over	ADP
cjfa-21482	76	33	profitability	profitability	NOUN
cjfa-21482	76	34	.	.	PUNCT
cjfa-21482	77	1	some	some	DET
cjfa-21482	77	2	studies	study	NOUN
cjfa-21482	77	3	rather	rather	ADV
cjfa-21482	77	4	used	use	VERB
cjfa-21482	77	5	information	information	NOUN
cjfa-21482	77	6	technology	technology	NOUN
cjfa-21482	77	7	(	(	PUNCT
cjfa-21482	77	8	it	it	PRON
cjfa-21482	77	9	)	)	PUNCT
cjfa-21482	77	10	investment	investment	NOUN
cjfa-21482	77	11	as	as	ADP
cjfa-21482	77	12	the	the	DET
cjfa-21482	77	13	proxy	proxy	NOUN
cjfa-21482	77	14	for	for	ADP
cjfa-21482	77	15	intangibles	intangible	NOUN
cjfa-21482	77	16	and	and	CCONJ
cjfa-21482	77	17	examined	examine	VERB
cjfa-21482	77	18	the	the	DET
cjfa-21482	77	19	linkage	linkage	NOUN
cjfa-21482	77	20	between	between	ADP
cjfa-21482	77	21	the	the	DET
cjfa-21482	77	22	level	level	NOUN
cjfa-21482	77	23	of	of	ADP
cjfa-21482	77	24	it	it	PRON
cjfa-21482	77	25	investment	investment	NOUN
cjfa-21482	77	26	and	and	CCONJ
cjfa-21482	77	27	financial	financial	ADJ
cjfa-21482	77	28	performance	performance	NOUN
cjfa-21482	77	29	.	.	PUNCT
cjfa-21482	78	1	among	among	ADP
cjfa-21482	78	2	the	the	DET
cjfa-21482	78	3	others	other	NOUN
cjfa-21482	78	4	,	,	PUNCT
cjfa-21482	78	5	beccalli	beccalli	ADJ
cjfa-21482	78	6	(	(	PUNCT
cjfa-21482	78	7	2007	2007	NUM
cjfa-21482	78	8	)	)	PUNCT
cjfa-21482	78	9	used	use	VERB
cjfa-21482	78	10	a	a	DET
cjfa-21482	78	11	sample	sample	NOUN
cjfa-21482	78	12	of	of	ADP
cjfa-21482	78	13	737	737	NUM
cjfa-21482	78	14	european	european	ADJ
cjfa-21482	78	15	banks	bank	NOUN
cjfa-21482	78	16	from	from	ADP
cjfa-21482	78	17	1993	1993	NUM
cjfa-21482	78	18	through	through	ADP
cjfa-21482	78	19	2000	2000	NUM
cjfa-21482	78	20	and	and	CCONJ
cjfa-21482	78	21	looked	look	VERB
cjfa-21482	78	22	at	at	ADP
cjfa-21482	78	23	the	the	DET
cjfa-21482	78	24	investment	investment	NOUN
cjfa-21482	78	25	in	in	ADP
cjfa-21482	78	26	it	it	PRON
cjfa-21482	78	27	under	under	ADP
cjfa-21482	78	28	three	three	NUM
cjfa-21482	78	29	subgroups	subgroup	NOUN
cjfa-21482	78	30	;	;	PUNCT
cjfa-21482	78	31	i.e.	i.e.	X
cjfa-21482	78	32	,	,	PUNCT
cjfa-21482	78	33	hardware	hardware	NOUN
cjfa-21482	78	34	,	,	PUNCT
cjfa-21482	78	35	software	software	NOUN
cjfa-21482	78	36	and	and	CCONJ
cjfa-21482	78	37	other	other	ADJ
cjfa-21482	78	38	it	it	PROPN
cjfa-21482	78	39	services	service	NOUN
cjfa-21482	78	40	.	.	PUNCT
cjfa-21482	79	1	the	the	DET
cjfa-21482	79	2	scholar	scholar	NOUN
cjfa-21482	79	3	researched	research	VERB
cjfa-21482	79	4	the	the	DET
cjfa-21482	79	5	effects	effect	NOUN
cjfa-21482	79	6	on	on	ADP
cjfa-21482	79	7	both	both	DET
cjfa-21482	79	8	accounting	accounting	NOUN
cjfa-21482	79	9	ratios	ratio	NOUN
cjfa-21482	79	10	as	as	ADV
cjfa-21482	79	11	well	well	ADV
cjfa-21482	79	12	as	as	ADP
cjfa-21482	79	13	other	other	ADJ
cjfa-21482	79	14	cost	cost	NOUN
cjfa-21482	79	15	and	and	CCONJ
cjfa-21482	79	16	profit	profit	NOUN
cjfa-21482	79	17	efficiency	efficiency	NOUN
cjfa-21482	79	18	measures	measure	NOUN
cjfa-21482	79	19	.	.	PUNCT
cjfa-21482	80	1	they	they	PRON
cjfa-21482	80	2	documented	document	VERB
cjfa-21482	80	3	some	some	DET
cjfa-21482	80	4	light	light	ADJ
cjfa-21482	80	5	relationship	relationship	NOUN
cjfa-21482	80	6	between	between	ADP
cjfa-21482	80	7	total	total	ADJ
cjfa-21482	80	8	it	it	PRON
cjfa-21482	80	9	investment	investment	NOUN
cjfa-21482	80	10	and	and	CCONJ
cjfa-21482	80	11	performance	performance	NOUN
cjfa-21482	80	12	,	,	PUNCT
cjfa-21482	80	13	while	while	SCONJ
cjfa-21482	80	14	describing	describe	VERB
cjfa-21482	80	15	the	the	DET
cjfa-21482	80	16	results	result	NOUN
cjfa-21482	80	17	of	of	ADP
cjfa-21482	80	18	their	their	PRON
cjfa-21482	80	19	study	study	NOUN
cjfa-21482	80	20	as	as	ADP
cjfa-21482	80	21	a	a	DET
cjfa-21482	80	22	paradox	paradox	NOUN
cjfa-21482	80	23	.	.	PUNCT
cjfa-21482	81	1	the	the	DET
cjfa-21482	81	2	main	main	ADJ
cjfa-21482	81	3	reason	reason	NOUN
cjfa-21482	81	4	was	be	AUX
cjfa-21482	81	5	that	that	SCONJ
cjfa-21482	81	6	when	when	SCONJ
cjfa-21482	81	7	it	it	PRON
cjfa-21482	81	8	services	service	NOUN
cjfa-21482	81	9	are	be	AUX
cjfa-21482	81	10	received	receive	VERB
cjfa-21482	81	11	from	from	ADP
cjfa-21482	81	12	external	external	ADJ
cjfa-21482	81	13	providers	provider	NOUN
cjfa-21482	81	14	such	such	ADJ
cjfa-21482	81	15	as	as	ADP
cjfa-21482	81	16	consulting	consulting	NOUN
cjfa-21482	81	17	,	,	PUNCT
cjfa-21482	81	18	training	training	NOUN
cjfa-21482	81	19	etc	etc	X
cjfa-21482	81	20	.	.	X
cjfa-21482	81	21	,	,	PUNCT
cjfa-21482	81	22	there	there	PRON
cjfa-21482	81	23	happens	happen	VERB
cjfa-21482	81	24	to	to	PART
cjfa-21482	81	25	be	be	AUX
cjfa-21482	81	26	a	a	DET
cjfa-21482	81	27	positive	positive	ADJ
cjfa-21482	81	28	effect	effect	NOUN
cjfa-21482	81	29	on	on	ADP
cjfa-21482	81	30	profitability	profitability	NOUN
cjfa-21482	81	31	;	;	PUNCT
cjfa-21482	81	32	however	however	ADV
cjfa-21482	81	33	when	when	SCONJ
cjfa-21482	81	34	banks	bank	NOUN
cjfa-21482	81	35	themselves	themselves	PRON
cjfa-21482	81	36	acquire	acquire	VERB
cjfa-21482	81	37	hardware	hardware	NOUN
cjfa-21482	81	38	and	and	CCONJ
cjfa-21482	81	39	software	software	NOUN
cjfa-21482	81	40	,	,	PUNCT
cjfa-21482	81	41	the	the	DET
cjfa-21482	81	42	effect	effect	NOUN
cjfa-21482	81	43	on	on	ADP
cjfa-21482	81	44	bank	bank	NOUN
cjfa-21482	81	45	performance	performance	NOUN
cjfa-21482	81	46	turns	turn	VERB
cjfa-21482	81	47	out	out	ADP
cjfa-21482	81	48	to	to	PART
cjfa-21482	81	49	be	be	AUX
cjfa-21482	81	50	negative	negative	ADJ
cjfa-21482	81	51	.	.	PUNCT
cjfa-21482	82	1	some	some	DET
cjfa-21482	82	2	examinations	examination	NOUN
cjfa-21482	82	3	instead	instead	ADV
cjfa-21482	82	4	employed	employ	VERB
cjfa-21482	82	5	a	a	DET
cjfa-21482	82	6	different	different	ADJ
cjfa-21482	82	7	approach	approach	NOUN
cjfa-21482	82	8	developed	develop	VERB
cjfa-21482	82	9	stewart	stewart	PROPN
cjfa-21482	82	10	(	(	PUNCT
cjfa-21482	82	11	1995	1995	NUM
cjfa-21482	82	12	)	)	PUNCT
cjfa-21482	82	13	called	call	VERB
cjfa-21482	82	14	calculated	calculate	VERB
cjfa-21482	82	15	intangible	intangible	ADJ
cjfa-21482	82	16	value	value	NOUN
cjfa-21482	82	17	(	(	PUNCT
cjfa-21482	82	18	civ	civ	NOUN
cjfa-21482	82	19	)	)	PUNCT
cjfa-21482	82	20	to	to	PART
cjfa-21482	82	21	explore	explore	VERB
cjfa-21482	82	22	the	the	DET
cjfa-21482	82	23	effect	effect	NOUN
cjfa-21482	82	24	of	of	ADP
cjfa-21482	82	25	intangibles	intangible	NOUN
cjfa-21482	82	26	.	.	PUNCT
cjfa-21482	83	1	even	even	ADV
cjfa-21482	83	2	though	though	SCONJ
cjfa-21482	83	3	it	it	PRON
cjfa-21482	83	4	is	be	AUX
cjfa-21482	83	5	a	a	DET
cjfa-21482	83	6	stepwise	stepwise	NOUN
cjfa-21482	83	7	(	(	PUNCT
cjfa-21482	83	8	seven	seven	NUM
cjfa-21482	83	9	-	-	PUNCT
cjfa-21482	83	10	step	step	NOUN
cjfa-21482	83	11	)	)	PUNCT
cjfa-21482	83	12	calculation	calculation	NOUN
cjfa-21482	83	13	,	,	PUNCT
cjfa-21482	83	14	civ	civ	NOUN
cjfa-21482	83	15	method	method	NOUN
cjfa-21482	83	16	basically	basically	ADV
cjfa-21482	83	17	follows	follow	VERB
cjfa-21482	83	18	that	that	SCONJ
cjfa-21482	83	19	the	the	DET
cjfa-21482	83	20	value	value	NOUN
cjfa-21482	83	21	of	of	ADP
cjfa-21482	83	22	intangibles	intangible	NOUN
cjfa-21482	83	23	can	can	AUX
cjfa-21482	83	24	be	be	AUX
cjfa-21482	83	25	determined	determine	VERB
cjfa-21482	83	26	as	as	ADP
cjfa-21482	83	27	the	the	DET
cjfa-21482	83	28	difference	difference	NOUN
cjfa-21482	83	29	between	between	ADP
cjfa-21482	83	30	company	company	NOUN
cjfa-21482	83	31	value	value	NOUN
cjfa-21482	83	32	which	which	PRON
cjfa-21482	83	33	is	be	AUX
cjfa-21482	83	34	calculated	calculate	VERB
cjfa-21482	83	35	by	by	ADP
cjfa-21482	83	36	discounting	discount	VERB
cjfa-21482	83	37	future	future	ADJ
cjfa-21482	83	38	free	free	ADJ
cjfa-21482	83	39	cash	cash	NOUN
cjfa-21482	83	40	flows	flow	NOUN
cjfa-21482	83	41	to	to	ADP
cjfa-21482	83	42	the	the	DET
cjfa-21482	83	43	present	present	ADJ
cjfa-21482	83	44	and	and	CCONJ
cjfa-21482	83	45	book	book	NOUN
cjfa-21482	83	46	value	value	NOUN
cjfa-21482	83	47	of	of	ADP
cjfa-21482	83	48	tangible	tangible	ADJ
cjfa-21482	83	49	assets	asset	NOUN
cjfa-21482	83	50	.	.	PUNCT
cjfa-21482	84	1	volkov	volkov	PROPN
cjfa-21482	84	2	and	and	CCONJ
cjfa-21482	84	3	garanina	garanina	ADJ
cjfa-21482	84	4	(	(	PUNCT
cjfa-21482	84	5	2008	2008	NUM
cjfa-21482	84	6	)	)	PUNCT
cjfa-21482	84	7	studied	study	VERB
cjfa-21482	84	8	the	the	DET
cjfa-21482	84	9	role	role	NOUN
cjfa-21482	84	10	of	of	ADP
cjfa-21482	84	11	intangibles	intangible	NOUN
cjfa-21482	84	12	in	in	ADP
cjfa-21482	84	13	value	value	NOUN
cjfa-21482	84	14	creation	creation	NOUN
cjfa-21482	84	15	and	and	CCONJ
cjfa-21482	84	16	applied	apply	VERB
cjfa-21482	84	17	the	the	DET
cjfa-21482	84	18	civ	civ	NOUN
cjfa-21482	84	19	method	method	NOUN
cjfa-21482	84	20	to	to	ADP
cjfa-21482	84	21	russian	russian	ADJ
cjfa-21482	84	22	companies	company	NOUN
cjfa-21482	84	23	for	for	ADP
cjfa-21482	84	24	two	two	NUM
cjfa-21482	84	25	different	different	ADJ
cjfa-21482	84	26	periods	period	NOUN
cjfa-21482	84	27	,	,	PUNCT
cjfa-21482	84	28	2001–2005	2001–2005	NUM
cjfa-21482	84	29	and	and	CCONJ
cjfa-21482	84	30	2001	2001	NUM
cjfa-21482	84	31	–	–	PUNCT
cjfa-21482	84	32	–	–	PUNCT
cjfa-21482	84	33	2006	2006	NUM
cjfa-21482	84	34	.	.	PUNCT
cjfa-21482	85	1	according	accord	VERB
cjfa-21482	85	2	to	to	ADP
cjfa-21482	85	3	results	result	NOUN
cjfa-21482	85	4	of	of	ADP
cjfa-21482	85	5	the	the	DET
cjfa-21482	85	6	study	study	NOUN
cjfa-21482	85	7	,	,	PUNCT
cjfa-21482	85	8	they	they	PRON
cjfa-21482	85	9	concluded	conclude	VERB
cjfa-21482	85	10	that	that	SCONJ
cjfa-21482	85	11	the	the	DET
cjfa-21482	85	12	role	role	NOUN
cjfa-21482	85	13	intangibles	intangible	NOUN
cjfa-21482	85	14	play	play	VERB
cjfa-21482	85	15	is	be	AUX
cjfa-21482	85	16	not	not	PART
cjfa-21482	85	17	as	as	ADV
cjfa-21482	85	18	significant	significant	ADJ
cjfa-21482	85	19	as	as	ADP
cjfa-21482	85	20	that	that	PRON
cjfa-21482	85	21	of	of	ADP
cjfa-21482	85	22	tangible	tangible	ADJ
cjfa-21482	85	23	assets	asset	NOUN
cjfa-21482	85	24	for	for	ADP
cjfa-21482	85	25	russian	russian	ADJ
cjfa-21482	85	26	companies	company	NOUN
cjfa-21482	85	27	.	.	PUNCT
cjfa-21482	86	1	a	a	DET
cjfa-21482	86	2	similar	similar	ADJ
cjfa-21482	86	3	approach	approach	NOUN
cjfa-21482	86	4	to	to	ADP
cjfa-21482	86	5	civ	civ	NOUN
cjfa-21482	86	6	is	be	AUX
cjfa-21482	86	7	to	to	PART
cjfa-21482	86	8	use	use	VERB
cjfa-21482	86	9	tobin	tobin	NOUN
cjfa-21482	86	10	’s	’s	PART
cjfa-21482	86	11	q	q	PUNCT
cjfa-21482	86	12	to	to	PART
cjfa-21482	86	13	measure	measure	VERB
cjfa-21482	86	14	the	the	DET
cjfa-21482	86	15	level	level	NOUN
cjfa-21482	86	16	of	of	ADP
cjfa-21482	86	17	intangibility	intangibility	NOUN
cjfa-21482	86	18	of	of	ADP
cjfa-21482	86	19	a	a	DET
cjfa-21482	86	20	firm	firm	NOUN
cjfa-21482	86	21	.	.	PUNCT
cjfa-21482	87	1	villalonga	villalonga	PROPN
cjfa-21482	87	2	(	(	PUNCT
cjfa-21482	87	3	2004	2004	NUM
cjfa-21482	87	4	)	)	PUNCT
cjfa-21482	87	5	used	use	VERB
cjfa-21482	87	6	it	it	PRON
cjfa-21482	87	7	to	to	PART
cjfa-21482	87	8	test	test	VERB
cjfa-21482	87	9	the	the	DET
cjfa-21482	87	10	relationship	relationship	NOUN
cjfa-21482	87	11	between	between	ADP
cjfa-21482	87	12	the	the	DET
cjfa-21482	87	13	intangibility	intangibility	NOUN
cjfa-21482	87	14	of	of	ADP
cjfa-21482	87	15	firm	firm	ADJ
cjfa-21482	87	16	resources	resource	NOUN
cjfa-21482	87	17	and	and	CCONJ
cjfa-21482	87	18	the	the	DET
cjfa-21482	87	19	sustainability	sustainability	NOUN
cjfa-21482	87	20	of	of	ADP
cjfa-21482	87	21	its	its	PRON
cjfa-21482	87	22	competitive	competitive	ADJ
cjfa-21482	87	23	advantage	advantage	NOUN
cjfa-21482	87	24	.	.	PUNCT
cjfa-21482	88	1	by	by	ADP
cjfa-21482	88	2	using	use	VERB
cjfa-21482	88	3	the	the	DET
cjfa-21482	88	4	panel	panel	NOUN
cjfa-21482	88	5	data	datum	NOUN
cjfa-21482	88	6	encompassing	encompass	VERB
cjfa-21482	88	7	1641	1641	NUM
cjfa-21482	88	8	us	us	PROPN
cjfa-21482	88	9	firms	firm	NOUN
cjfa-21482	88	10	for	for	ADP
cjfa-21482	88	11	the	the	DET
cjfa-21482	88	12	period	period	NOUN
cjfa-21482	88	13	ranging	range	VERB
cjfa-21482	88	14	from	from	ADP
cjfa-21482	88	15	1981	1981	NUM
cjfa-21482	88	16	to	to	ADP
cjfa-21482	88	17	1997	1997	NUM
cjfa-21482	88	18	,	,	PUNCT
cjfa-21482	88	19	it	it	PRON
cjfa-21482	88	20	was	be	AUX
cjfa-21482	88	21	shown	show	VERB
cjfa-21482	88	22	that	that	SCONJ
cjfa-21482	88	23	the	the	DET
cjfa-21482	88	24	measures	measure	NOUN
cjfa-21482	88	25	such	such	ADJ
cjfa-21482	88	26	as	as	ADP
cjfa-21482	88	27	competitive	competitive	ADJ
cjfa-21482	88	28	advantage	advantage	NOUN
cjfa-21482	88	29	or	or	CCONJ
cjfa-21482	88	30	value	value	NOUN
cjfa-21482	88	31	creation	creation	NOUN
cjfa-21482	88	32	tend	tend	VERB
cjfa-21482	88	33	to	to	PART
cjfa-21482	88	34	be	be	AUX
cjfa-21482	88	35	relevant	relevant	ADJ
cjfa-21482	88	36	in	in	ADP
cjfa-21482	88	37	the	the	DET
cjfa-21482	88	38	context	context	NOUN
cjfa-21482	88	39	of	of	ADP
cjfa-21482	88	40	firm	firm	ADJ
cjfa-21482	88	41	performance	performance	NOUN
cjfa-21482	88	42	since	since	SCONJ
cjfa-21482	88	43	they	they	PRON
cjfa-21482	88	44	are	be	AUX
cjfa-21482	88	45	the	the	DET
cjfa-21482	88	46	underlying	underlie	VERB
cjfa-21482	88	47	factors	factor	NOUN
cjfa-21482	88	48	.	.	PUNCT
cjfa-21482	89	1	the	the	DET
cjfa-21482	89	2	results	result	NOUN
cjfa-21482	89	3	also	also	ADV
cjfa-21482	89	4	showed	show	VERB
cjfa-21482	89	5	that	that	SCONJ
cjfa-21482	89	6	the	the	DET
cjfa-21482	89	7	intangibility	intangibility	NOUN
cjfa-21482	89	8	of	of	ADP
cjfa-21482	89	9	firm	firm	ADJ
cjfa-21482	89	10	resources	resource	NOUN
cjfa-21482	89	11	is	be	AUX
cjfa-21482	89	12	positively	positively	ADV
cjfa-21482	89	13	related	relate	VERB
cjfa-21482	89	14	to	to	ADP
cjfa-21482	89	15	the	the	DET
cjfa-21482	89	16	sustainability	sustainability	NOUN
cjfa-21482	89	17	of	of	ADP
cjfa-21482	89	18	firmspecific	firmspecific	ADJ
cjfa-21482	89	19	earnings	earning	NOUN
cjfa-21482	89	20	,	,	PUNCT
cjfa-21482	89	21	which	which	PRON
cjfa-21482	89	22	is	be	AUX
cjfa-21482	89	23	consistent	consistent	ADJ
cjfa-21482	89	24	with	with	ADP
cjfa-21482	89	25	the	the	DET
cjfa-21482	89	26	rbv	rbv	NOUN
cjfa-21482	89	27	approach	approach	NOUN
cjfa-21482	89	28	.	.	PUNCT
cjfa-21482	90	1	the	the	DET
cjfa-21482	90	2	next	next	ADJ
cjfa-21482	90	3	section	section	NOUN
cjfa-21482	90	4	presents	present	VERB
cjfa-21482	90	5	data	datum	NOUN
cjfa-21482	90	6	and	and	CCONJ
cjfa-21482	90	7	methodology	methodology	NOUN
cjfa-21482	90	8	.	.	PUNCT
cjfa-21482	91	1	the	the	DET
cjfa-21482	91	2	impact	impact	NOUN
cjfa-21482	91	3	of	of	ADP
cjfa-21482	91	4	intangible	intangible	ADJ
cjfa-21482	91	5	factors	factor	NOUN
cjfa-21482	91	6	on	on	ADP
cjfa-21482	91	7	profitability	profitability	NOUN
cjfa-21482	91	8	…	…	PUNCT
cjfa-21482	91	9	31	31	NUM
cjfa-21482	91	10	the	the	DET
cjfa-21482	91	11	research	research	NOUN
cjfa-21482	91	12	methodology	methodology	NOUN
cjfa-21482	91	13	and	and	CCONJ
cjfa-21482	91	14	the	the	DET
cjfa-21482	91	15	course	course	NOUN
cjfa-21482	91	16	of	of	ADP
cjfa-21482	91	17	the	the	DET
cjfa-21482	91	18	research	research	NOUN
cjfa-21482	91	19	process	process	NOUN
cjfa-21482	91	20	the	the	DET
cjfa-21482	91	21	sample	sample	NOUN
cjfa-21482	91	22	used	use	VERB
cjfa-21482	91	23	in	in	ADP
cjfa-21482	91	24	this	this	DET
cjfa-21482	91	25	study	study	NOUN
cjfa-21482	91	26	consists	consist	VERB
cjfa-21482	91	27	of	of	ADP
cjfa-21482	91	28	54	54	NUM
cjfa-21482	91	29	non	non	ADJ
cjfa-21482	91	30	-	-	ADJ
cjfa-21482	91	31	financial	financial	ADJ
cjfa-21482	91	32	sector	sector	NOUN
cjfa-21482	91	33	companies	company	NOUN
cjfa-21482	91	34	,	,	PUNCT
cjfa-21482	91	35	traded	trade	VERB
cjfa-21482	91	36	at	at	ADP
cjfa-21482	91	37	muscat	muscat	PROPN
cjfa-21482	91	38	securities	security	NOUN
cjfa-21482	91	39	market	market	NOUN
cjfa-21482	91	40	in	in	ADP
cjfa-21482	91	41	oman	oman	PROPN
cjfa-21482	91	42	.	.	PUNCT
cjfa-21482	92	1	while	while	SCONJ
cjfa-21482	92	2	being	be	AUX
cjfa-21482	92	3	the	the	DET
cjfa-21482	92	4	largest	large	ADJ
cjfa-21482	92	5	one	one	NUM
cjfa-21482	92	6	,	,	PUNCT
cjfa-21482	92	7	muscat	muscat	PROPN
cjfa-21482	92	8	is	be	AUX
cjfa-21482	92	9	the	the	DET
cjfa-21482	92	10	oman	oman	NOUN
cjfa-21482	92	11	’s	’s	PART
cjfa-21482	92	12	capitol	capitol	NOUN
cjfa-21482	92	13	.	.	PUNCT
cjfa-21482	93	1	the	the	DET
cjfa-21482	93	2	data	datum	NOUN
cjfa-21482	93	3	were	be	AUX
cjfa-21482	93	4	obtained	obtain	VERB
cjfa-21482	93	5	from	from	ADP
cjfa-21482	93	6	the	the	DET
cjfa-21482	93	7	website	website	NOUN
cjfa-21482	93	8	of	of	ADP
cjfa-21482	93	9	the	the	DET
cjfa-21482	93	10	stock	stock	NOUN
cjfa-21482	93	11	exchange	exchange	NOUN
cjfa-21482	93	12	and	and	CCONJ
cjfa-21482	93	13	annual	annual	ADJ
cjfa-21482	93	14	reports	report	NOUN
cjfa-21482	93	15	of	of	ADP
cjfa-21482	93	16	companies	company	NOUN
cjfa-21482	93	17	and	and	CCONJ
cjfa-21482	93	18	cover	cover	VERB
cjfa-21482	93	19	the	the	DET
cjfa-21482	93	20	financial	financial	ADJ
cjfa-21482	93	21	statements	statement	NOUN
cjfa-21482	93	22	of	of	ADP
cjfa-21482	93	23	the	the	DET
cjfa-21482	93	24	companies	company	NOUN
cjfa-21482	93	25	from	from	ADP
cjfa-21482	93	26	2013	2013	NUM
cjfa-21482	93	27	to	to	ADP
cjfa-21482	93	28	the	the	DET
cjfa-21482	93	29	beginning	beginning	NOUN
cjfa-21482	93	30	of	of	ADP
cjfa-21482	93	31	2017	2017	NUM
cjfa-21482	93	32	.	.	PUNCT
cjfa-21482	94	1	the	the	DET
cjfa-21482	94	2	financial	financial	ADJ
cjfa-21482	94	3	statements	statement	NOUN
cjfa-21482	94	4	used	use	VERB
cjfa-21482	94	5	in	in	ADP
cjfa-21482	94	6	this	this	DET
cjfa-21482	94	7	examination	examination	NOUN
cjfa-21482	94	8	are	be	AUX
cjfa-21482	94	9	prepared	prepare	VERB
cjfa-21482	94	10	(	(	PUNCT
cjfa-21482	94	11	reported	report	VERB
cjfa-21482	94	12	)	)	PUNCT
cjfa-21482	94	13	in	in	ADP
cjfa-21482	94	14	concordance	concordance	NOUN
cjfa-21482	94	15	with	with	ADP
cjfa-21482	94	16	international	international	ADJ
cjfa-21482	94	17	financial	financial	ADJ
cjfa-21482	94	18	reporting	reporting	NOUN
cjfa-21482	94	19	standards	standard	NOUN
cjfa-21482	94	20	(	(	PUNCT
cjfa-21482	94	21	ifrss	ifrss	NOUN
cjfa-21482	94	22	)	)	PUNCT
cjfa-21482	94	23	set	set	NOUN
cjfa-21482	94	24	which	which	PRON
cjfa-21482	94	25	is	be	AUX
cjfa-21482	94	26	legally	legally	ADV
cjfa-21482	94	27	compulsory	compulsory	ADJ
cjfa-21482	94	28	for	for	ADP
cjfa-21482	94	29	oman	oman	NOUN
cjfa-21482	94	30	-	-	PUNCT
cjfa-21482	94	31	listed	list	VERB
cjfa-21482	94	32	(	(	PUNCT
cjfa-21482	94	33	public	public	ADJ
cjfa-21482	94	34	)	)	PUNCT
cjfa-21482	94	35	companies	company	NOUN
cjfa-21482	94	36	.	.	PUNCT
cjfa-21482	95	1	we	we	PRON
cjfa-21482	95	2	employed	employ	VERB
cjfa-21482	95	3	consolidated	consolidated	ADJ
cjfa-21482	95	4	financial	financial	ADJ
cjfa-21482	95	5	statements	statement	NOUN
cjfa-21482	95	6	,	,	PUNCT
cjfa-21482	95	7	rather	rather	ADV
cjfa-21482	95	8	than	than	ADP
cjfa-21482	95	9	solo	solo	ADJ
cjfa-21482	95	10	ones	one	NOUN
cjfa-21482	95	11	,	,	PUNCT
cjfa-21482	95	12	to	to	PART
cjfa-21482	95	13	make	make	VERB
cjfa-21482	95	14	sure	sure	ADJ
cjfa-21482	95	15	that	that	SCONJ
cjfa-21482	95	16	the	the	DET
cjfa-21482	95	17	financial	financial	ADJ
cjfa-21482	95	18	highlights	highlight	NOUN
cjfa-21482	95	19	of	of	ADP
cjfa-21482	95	20	the	the	DET
cjfa-21482	95	21	sampled	sample	VERB
cjfa-21482	95	22	public	public	ADJ
cjfa-21482	95	23	firms	firm	NOUN
cjfa-21482	95	24	could	could	AUX
cjfa-21482	95	25	be	be	AUX
cjfa-21482	95	26	captured	capture	VERB
cjfa-21482	95	27	in	in	ADP
cjfa-21482	95	28	the	the	DET
cjfa-21482	95	29	best	good	ADJ
cjfa-21482	95	30	way	way	NOUN
cjfa-21482	95	31	possible	possible	ADJ
cjfa-21482	95	32	.	.	PUNCT
cjfa-21482	96	1	some	some	DET
cjfa-21482	96	2	companies	company	NOUN
cjfa-21482	96	3	were	be	AUX
cjfa-21482	96	4	excluded	exclude	VERB
cjfa-21482	96	5	from	from	ADP
cjfa-21482	96	6	the	the	DET
cjfa-21482	96	7	sample	sample	NOUN
cjfa-21482	96	8	owing	owe	VERB
cjfa-21482	96	9	to	to	ADP
cjfa-21482	96	10	two	two	NUM
cjfa-21482	96	11	major	major	ADJ
cjfa-21482	96	12	reasons	reason	NOUN
cjfa-21482	96	13	;	;	PUNCT
cjfa-21482	96	14	some	some	PRON
cjfa-21482	96	15	of	of	ADP
cjfa-21482	96	16	them	they	PRON
cjfa-21482	96	17	were	be	AUX
cjfa-21482	96	18	missing	miss	VERB
cjfa-21482	96	19	in	in	ADP
cjfa-21482	96	20	the	the	DET
cjfa-21482	96	21	series	series	NOUN
cjfa-21482	96	22	in	in	ADP
cjfa-21482	96	23	some	some	DET
cjfa-21482	96	24	years	year	NOUN
cjfa-21482	96	25	,	,	PUNCT
cjfa-21482	96	26	and	and	CCONJ
cjfa-21482	96	27	some	some	PRON
cjfa-21482	96	28	of	of	ADP
cjfa-21482	96	29	them	they	PRON
cjfa-21482	96	30	did	do	AUX
cjfa-21482	96	31	not	not	PART
cjfa-21482	96	32	report	report	VERB
cjfa-21482	96	33	the	the	DET
cjfa-21482	96	34	details	detail	NOUN
cjfa-21482	96	35	of	of	ADP
cjfa-21482	96	36	the	the	DET
cjfa-21482	96	37	expenses	expense	NOUN
cjfa-21482	96	38	in	in	ADP
cjfa-21482	96	39	that	that	SCONJ
cjfa-21482	96	40	it	it	PRON
cjfa-21482	96	41	could	could	AUX
cjfa-21482	96	42	not	not	PART
cjfa-21482	96	43	be	be	AUX
cjfa-21482	96	44	possible	possible	ADJ
cjfa-21482	96	45	to	to	PART
cjfa-21482	96	46	extract	extract	VERB
cjfa-21482	96	47	such	such	ADJ
cjfa-21482	96	48	items	item	NOUN
cjfa-21482	96	49	as	as	ADP
cjfa-21482	96	50	r&d	r&d	NOUN
cjfa-21482	96	51	costs	cost	NOUN
cjfa-21482	96	52	and	and	CCONJ
cjfa-21482	96	53	advertising	advertising	NOUN
cjfa-21482	96	54	expenses	expense	NOUN
cjfa-21482	96	55	.	.	PUNCT
cjfa-21482	97	1	therefore	therefore	ADV
cjfa-21482	97	2	,	,	PUNCT
cjfa-21482	97	3	number	number	NOUN
cjfa-21482	97	4	of	of	ADP
cjfa-21482	97	5	observations	observation	NOUN
cjfa-21482	97	6	in	in	ADP
cjfa-21482	97	7	this	this	DET
cjfa-21482	97	8	examination	examination	NOUN
cjfa-21482	97	9	has	have	AUX
cjfa-21482	97	10	been	be	AUX
cjfa-21482	97	11	recorded	record	VERB
cjfa-21482	97	12	at	at	ADP
cjfa-21482	97	13	216	216	NUM
cjfa-21482	97	14	in	in	ADP
cjfa-21482	97	15	total	total	NOUN
cjfa-21482	97	16	.	.	PUNCT
cjfa-21482	98	1	the	the	DET
cjfa-21482	98	2	next	next	ADJ
cjfa-21482	98	3	subsection	subsection	NOUN
cjfa-21482	98	4	presents	present	VERB
cjfa-21482	98	5	the	the	DET
cjfa-21482	98	6	empirical	empirical	ADJ
cjfa-21482	98	7	variables	variable	NOUN
cjfa-21482	98	8	.	.	PUNCT
cjfa-21482	99	1	1	1	X
cjfa-21482	99	2	.	.	X
cjfa-21482	99	3	empirical	empirical	ADJ
cjfa-21482	99	4	variables	variable	NOUN
cjfa-21482	99	5	we	we	PRON
cjfa-21482	99	6	follow	follow	VERB
cjfa-21482	99	7	the	the	DET
cjfa-21482	99	8	examinations	examination	NOUN
cjfa-21482	99	9	cited	cite	VERB
cjfa-21482	99	10	in	in	ADP
cjfa-21482	99	11	the	the	DET
cjfa-21482	99	12	previous	previous	ADJ
cjfa-21482	99	13	section	section	NOUN
cjfa-21482	99	14	(	(	PUNCT
cjfa-21482	99	15	e.g.	e.g.	ADV
cjfa-21482	99	16	stewart	stewart	PROPN
cjfa-21482	99	17	(	(	PUNCT
cjfa-21482	99	18	1995	1995	NUM
cjfa-21482	99	19	)	)	PUNCT
cjfa-21482	99	20	,	,	PUNCT
cjfa-21482	99	21	brooking	brook	VERB
cjfa-21482	99	22	(	(	PUNCT
cjfa-21482	99	23	1996	1996	NUM
cjfa-21482	99	24	)	)	PUNCT
cjfa-21482	99	25	,	,	PUNCT
cjfa-21482	99	26	beccalli	beccalli	NOUN
cjfa-21482	99	27	(	(	PUNCT
cjfa-21482	99	28	2007	2007	NUM
cjfa-21482	99	29	)	)	PUNCT
cjfa-21482	99	30	,	,	PUNCT
cjfa-21482	99	31	volkov	volkov	PROPN
cjfa-21482	99	32	and	and	CCONJ
cjfa-21482	99	33	garanina	garanina	ADJ
cjfa-21482	99	34	(	(	PUNCT
cjfa-21482	99	35	2008	2008	NUM
cjfa-21482	99	36	)	)	PUNCT
cjfa-21482	99	37	,	,	PUNCT
cjfa-21482	99	38	omil	omil	NOUN
cjfa-21482	99	39	et	et	NOUN
cjfa-21482	99	40	al	al	PROPN
cjfa-21482	99	41	.	.	PUNCT
cjfa-21482	100	1	(	(	PUNCT
cjfa-21482	100	2	2011	2011	NUM
cjfa-21482	100	3	)	)	PUNCT
cjfa-21482	100	4	,	,	PUNCT
cjfa-21482	100	5	chiarello	chiarello	NOUN
cjfa-21482	100	6	et	et	PROPN
cjfa-21482	100	7	al	al	PROPN
cjfa-21482	100	8	.	.	PUNCT
cjfa-21482	101	1	(	(	PUNCT
cjfa-21482	101	2	2014	2014	NUM
cjfa-21482	101	3	)	)	PUNCT
cjfa-21482	101	4	,	,	PUNCT
cjfa-21482	101	5	tudor	tudor	PROPN
cjfa-21482	101	6	et	et	PROPN
cjfa-21482	101	7	al	al	PROPN
cjfa-21482	101	8	.	.	PROPN
cjfa-21482	102	1	(	(	PUNCT
cjfa-21482	102	2	2014	2014	NUM
cjfa-21482	102	3	)	)	PUNCT
cjfa-21482	102	4	,	,	PUNCT
cjfa-21482	102	5	li	li	PROPN
cjfa-21482	102	6	and	and	CCONJ
cjfa-21482	102	7	wang	wang	PROPN
cjfa-21482	102	8	(	(	PUNCT
cjfa-21482	102	9	2014	2014	NUM
cjfa-21482	102	10	)	)	PUNCT
cjfa-21482	102	11	,	,	PUNCT
cjfa-21482	102	12	de	de	X
cjfa-21482	102	13	luca	luca	PROPN
cjfa-21482	102	14	et	et	PROPN
cjfa-21482	102	15	al	al	PROPN
cjfa-21482	102	16	.	.	PROPN
cjfa-21482	103	1	(	(	PUNCT
cjfa-21482	103	2	2014	2014	NUM
cjfa-21482	103	3	)	)	PUNCT
cjfa-21482	103	4	,	,	PUNCT
cjfa-21482	103	5	gamayuni	gamayuni	PROPN
cjfa-21482	103	6	(	(	PUNCT
cjfa-21482	103	7	2015	2015	NUM
cjfa-21482	103	8	)	)	PUNCT
cjfa-21482	103	9	,	,	PUNCT
cjfa-21482	103	10	jaffe	jaffe	PROPN
cjfa-21482	103	11	and	and	CCONJ
cjfa-21482	103	12	chappell	chappell	PROPN
cjfa-21482	103	13	(	(	PUNCT
cjfa-21482	103	14	2016	2016	NUM
cjfa-21482	103	15	)	)	PUNCT
cjfa-21482	103	16	,	,	PUNCT
cjfa-21482	103	17	etc	etc	X
cjfa-21482	103	18	.	.	X
cjfa-21482	103	19	)	)	PUNCT
cjfa-21482	103	20	to	to	PART
cjfa-21482	103	21	construct	construct	VERB
cjfa-21482	103	22	the	the	DET
cjfa-21482	103	23	variables	variable	NOUN
cjfa-21482	103	24	to	to	PART
cjfa-21482	103	25	be	be	AUX
cjfa-21482	103	26	embedded	embed	VERB
cjfa-21482	103	27	in	in	ADP
cjfa-21482	103	28	to	to	ADP
cjfa-21482	103	29	our	our	PRON
cjfa-21482	103	30	empirical	empirical	ADJ
cjfa-21482	103	31	model	model	NOUN
cjfa-21482	103	32	.	.	PUNCT
cjfa-21482	104	1	the	the	DET
cjfa-21482	104	2	details	detail	NOUN
cjfa-21482	104	3	are	be	AUX
cjfa-21482	104	4	given	give	VERB
cjfa-21482	104	5	below	below	ADV
cjfa-21482	104	6	.	.	PUNCT
cjfa-21482	105	1	dependent	dependent	ADJ
cjfa-21482	105	2	(	(	PUNCT
cjfa-21482	105	3	regressed	regress	VERB
cjfa-21482	105	4	)	)	PUNCT
cjfa-21482	105	5	variables	variable	NOUN
cjfa-21482	105	6	:	:	PUNCT
cjfa-21482	105	7	definition	definition	NOUN
cjfa-21482	105	8	the	the	DET
cjfa-21482	105	9	dependent	dependent	ADJ
cjfa-21482	105	10	variables	variable	NOUN
cjfa-21482	105	11	employed	employ	VERB
cjfa-21482	105	12	in	in	ADP
cjfa-21482	105	13	the	the	DET
cjfa-21482	105	14	study	study	NOUN
cjfa-21482	105	15	are	be	AUX
cjfa-21482	105	16	profitability	profitability	NOUN
cjfa-21482	105	17	measures	measure	NOUN
cjfa-21482	105	18	and	and	CCONJ
cjfa-21482	105	19	four	four	NUM
cjfa-21482	105	20	ratios	ratio	NOUN
cjfa-21482	105	21	may	may	AUX
cjfa-21482	105	22	be	be	AUX
cjfa-21482	105	23	defined	define	VERB
cjfa-21482	105	24	as	as	SCONJ
cjfa-21482	105	25	follows	follow	VERB
cjfa-21482	105	26	:	:	PUNCT
cjfa-21482	106	1	i.	i.	PROPN
cjfa-21482	106	2	gross	gross	ADJ
cjfa-21482	106	3	profit	profit	NOUN
cjfa-21482	106	4	margin	margin	NOUN
cjfa-21482	106	5	(	(	PUNCT
cjfa-21482	106	6	gpm	gpm	NOUN
cjfa-21482	106	7	)	)	PUNCT
cjfa-21482	106	8	=	=	NOUN
cjfa-21482	106	9	gross	gross	ADJ
cjfa-21482	106	10	profit	profit	NOUN
cjfa-21482	106	11	(	(	PUNCT
cjfa-21482	106	12	income	income	NOUN
cjfa-21482	106	13	or	or	CCONJ
cjfa-21482	106	14	margin	margin	NOUN
cjfa-21482	106	15	)	)	PUNCT
cjfa-21482	106	16	/	/	SYM
cjfa-21482	106	17	sales	sales	PROPN
cjfa-21482	106	18	ii	ii	PROPN
cjfa-21482	106	19	.	.	PUNCT
cjfa-21482	107	1	ebit	ebit	PROPN
cjfa-21482	107	2	margin	margin	NOUN
cjfa-21482	107	3	(	(	PUNCT
cjfa-21482	107	4	ebitm	ebitm	NOUN
cjfa-21482	107	5	)	)	PUNCT
cjfa-21482	108	1	=	=	NOUN
cjfa-21482	108	2	earnings	earning	NOUN
cjfa-21482	108	3	before	before	ADP
cjfa-21482	108	4	interest	interest	NOUN
cjfa-21482	108	5	and	and	CCONJ
cjfa-21482	108	6	taxes	taxis	NOUN
cjfa-21482	108	7	/	/	SYM
cjfa-21482	108	8	sales	sale	NOUN
cjfa-21482	108	9	iii	iii	PROPN
cjfa-21482	108	10	.	.	PUNCT
cjfa-21482	109	1	net	net	ADJ
cjfa-21482	109	2	profit	profit	NOUN
cjfa-21482	109	3	margin	margin	NOUN
cjfa-21482	109	4	(	(	PUNCT
cjfa-21482	109	5	npm	npm	NOUN
cjfa-21482	109	6	)	)	PUNCT
cjfa-21482	109	7	=	=	NOUN
cjfa-21482	109	8	net	net	ADJ
cjfa-21482	109	9	profit	profit	NOUN
cjfa-21482	109	10	or	or	CCONJ
cjfa-21482	109	11	income	income	NOUN
cjfa-21482	109	12	after	after	ADP
cjfa-21482	109	13	tax	tax	NOUN
cjfa-21482	109	14	[	[	X
cjfa-21482	109	15	npat	npat	X
cjfa-21482	109	16	]	]	X
cjfa-21482	109	17	/	/	SYM
cjfa-21482	109	18	sales	sale	NOUN
cjfa-21482	109	19	iv	iv	NOUN
cjfa-21482	109	20	.	.	PUNCT
cjfa-21482	109	21	return	return	VERB
cjfa-21482	109	22	on	on	ADP
cjfa-21482	109	23	assets	asset	NOUN
cjfa-21482	109	24	(	(	PUNCT
cjfa-21482	109	25	roa	roa	NOUN
cjfa-21482	109	26	)	)	PUNCT
cjfa-21482	109	27	=	=	NOUN
cjfa-21482	109	28	net	net	ADJ
cjfa-21482	109	29	profit	profit	NOUN
cjfa-21482	109	30	after	after	ADP
cjfa-21482	109	31	tax	tax	NOUN
cjfa-21482	109	32	[	[	X
cjfa-21482	109	33	npat	npat	X
cjfa-21482	109	34	]	]	X
cjfa-21482	109	35	/	/	SYM
cjfa-21482	109	36	total	total	ADJ
cjfa-21482	109	37	assets	asset	NOUN
cjfa-21482	109	38	mike	mike	PROPN
cjfa-21482	109	39	onder	onder	PROPN
cjfa-21482	109	40	kaymaz	kaymaz	PROPN
cjfa-21482	109	41	,	,	PUNCT
cjfa-21482	109	42	ilker	ilker	PROPN
cjfa-21482	109	43	yilmaz	yilmaz	PROPN
cjfa-21482	109	44	,	,	PUNCT
cjfa-21482	109	45	ozgur	ozgur	PROPN
cjfa-21482	109	46	kaymaz	kaymaz	PROPN
cjfa-21482	109	47	32	32	NUM
cjfa-21482	109	48	for	for	ADP
cjfa-21482	109	49	all	all	DET
cjfa-21482	109	50	the	the	DET
cjfa-21482	109	51	above	above	ADV
cjfa-21482	109	52	-	-	PUNCT
cjfa-21482	109	53	given	give	VERB
cjfa-21482	109	54	dependent	dependent	ADJ
cjfa-21482	109	55	variables	variable	NOUN
cjfa-21482	109	56	which	which	PRON
cjfa-21482	109	57	are	be	AUX
cjfa-21482	109	58	four	four	NUM
cjfa-21482	109	59	(	(	PUNCT
cjfa-21482	109	60	4	4	X
cjfa-21482	109	61	)	)	PUNCT
cjfa-21482	109	62	different	different	ADJ
cjfa-21482	109	63	proxies	proxy	NOUN
cjfa-21482	109	64	to	to	PART
cjfa-21482	109	65	capture	capture	VERB
cjfa-21482	109	66	different	different	ADJ
cjfa-21482	109	67	profit	profit	NOUN
cjfa-21482	109	68	layers	layer	NOUN
cjfa-21482	109	69	for	for	ADP
cjfa-21482	109	70	non	non	ADJ
cjfa-21482	109	71	-	-	ADJ
cjfa-21482	109	72	financial	financial	ADJ
cjfa-21482	109	73	companies	company	NOUN
cjfa-21482	109	74	(	(	PUNCT
cjfa-21482	109	75	especially	especially	ADV
cjfa-21482	109	76	public	public	ADJ
cjfa-21482	109	77	ones	one	NOUN
cjfa-21482	109	78	)	)	PUNCT
cjfa-21482	109	79	,	,	PUNCT
cjfa-21482	109	80	our	our	PRON
cjfa-21482	109	81	model	model	NOUN
cjfa-21482	109	82	is	be	AUX
cjfa-21482	109	83	built	build	VERB
cjfa-21482	109	84	and	and	CCONJ
cjfa-21482	109	85	tested	test	VERB
cjfa-21482	109	86	.	.	PUNCT
cjfa-21482	110	1	two	two	NUM
cjfa-21482	110	2	sets	set	NOUN
cjfa-21482	110	3	of	of	ADP
cjfa-21482	110	4	regressors	regressor	NOUN
cjfa-21482	110	5	are	be	AUX
cjfa-21482	110	6	individually	individually	ADV
cjfa-21482	110	7	construed	construe	VERB
cjfa-21482	110	8	and	and	CCONJ
cjfa-21482	110	9	specified	specify	VERB
cjfa-21482	110	10	.	.	PUNCT
cjfa-21482	111	1	independent	independent	ADJ
cjfa-21482	111	2	variables	variable	NOUN
cjfa-21482	111	3	:	:	PUNCT
cjfa-21482	111	4	regressors	regressor	NOUN
cjfa-21482	111	5	:	:	PUNCT
cjfa-21482	111	6	definition	definition	NOUN
cjfa-21482	111	7	balance	balance	NOUN
cjfa-21482	111	8	sheets	sheet	NOUN
cjfa-21482	111	9	can	can	AUX
cjfa-21482	111	10	not	not	PART
cjfa-21482	111	11	reflect	reflect	VERB
cjfa-21482	111	12	the	the	DET
cjfa-21482	111	13	actual	actual	ADJ
cjfa-21482	111	14	value	value	NOUN
cjfa-21482	111	15	of	of	ADP
cjfa-21482	111	16	a	a	DET
cjfa-21482	111	17	company	company	NOUN
cjfa-21482	111	18	at	at	ADP
cjfa-21482	111	19	all	all	DET
cjfa-21482	111	20	times	time	NOUN
cjfa-21482	111	21	and	and	CCONJ
cjfa-21482	111	22	this	this	PRON
cjfa-21482	111	23	is	be	AUX
cjfa-21482	111	24	a	a	DET
cjfa-21482	111	25	fundamental	fundamental	ADJ
cjfa-21482	111	26	reason	reason	NOUN
cjfa-21482	111	27	underlying	underlie	VERB
cjfa-21482	111	28	the	the	DET
cjfa-21482	111	29	differences	difference	NOUN
cjfa-21482	111	30	between	between	ADP
cjfa-21482	111	31	market	market	NOUN
cjfa-21482	111	32	and	and	CCONJ
cjfa-21482	111	33	book	book	NOUN
cjfa-21482	111	34	values	value	NOUN
cjfa-21482	111	35	.	.	PUNCT
cjfa-21482	112	1	accounting	accounting	NOUN
cjfa-21482	112	2	and	and	CCONJ
cjfa-21482	112	3	financial	financial	ADJ
cjfa-21482	112	4	reporting	reporting	NOUN
cjfa-21482	112	5	standard	standard	ADJ
cjfa-21482	112	6	sets	set	NOUN
cjfa-21482	112	7	require	require	VERB
cjfa-21482	112	8	some	some	DET
cjfa-21482	112	9	contingencies	contingency	NOUN
cjfa-21482	112	10	to	to	PART
cjfa-21482	112	11	recognize	recognize	VERB
cjfa-21482	112	12	any	any	DET
cjfa-21482	112	13	item	item	NOUN
cjfa-21482	112	14	as	as	ADP
cjfa-21482	112	15	an	an	DET
cjfa-21482	112	16	asset	asset	NOUN
cjfa-21482	112	17	on	on	ADP
cjfa-21482	112	18	the	the	DET
cjfa-21482	112	19	balance	balance	NOUN
cjfa-21482	112	20	sheet	sheet	NOUN
cjfa-21482	112	21	–	–	PUNCT
cjfa-21482	112	22	mandatory	mandatory	ADJ
cjfa-21482	112	23	cases	case	NOUN
cjfa-21482	112	24	.	.	PUNCT
cjfa-21482	113	1	in	in	ADP
cjfa-21482	113	2	both	both	DET
cjfa-21482	113	3	international	international	ADJ
cjfa-21482	113	4	standards	standard	NOUN
cjfa-21482	113	5	and	and	CCONJ
cjfa-21482	113	6	most	most	ADJ
cjfa-21482	113	7	of	of	ADP
cjfa-21482	113	8	the	the	DET
cjfa-21482	113	9	national	national	ADJ
cjfa-21482	113	10	accounting	accounting	NOUN
cjfa-21482	113	11	legislation	legislation	NOUN
cjfa-21482	113	12	,	,	PUNCT
cjfa-21482	113	13	we	we	PRON
cjfa-21482	113	14	see	see	VERB
cjfa-21482	113	15	that	that	SCONJ
cjfa-21482	113	16	some	some	DET
cjfa-21482	113	17	items	item	NOUN
cjfa-21482	113	18	can	can	AUX
cjfa-21482	113	19	not	not	PART
cjfa-21482	113	20	be	be	AUX
cjfa-21482	113	21	recognized	recognize	VERB
cjfa-21482	113	22	as	as	ADP
cjfa-21482	113	23	an	an	DET
cjfa-21482	113	24	asset	asset	NOUN
cjfa-21482	113	25	due	due	ADP
cjfa-21482	113	26	to	to	ADP
cjfa-21482	113	27	the	the	DET
cjfa-21482	113	28	fact	fact	NOUN
cjfa-21482	113	29	that	that	SCONJ
cjfa-21482	113	30	they	they	PRON
cjfa-21482	113	31	do	do	AUX
cjfa-21482	113	32	not	not	PART
cjfa-21482	113	33	meet	meet	VERB
cjfa-21482	113	34	all	all	DET
cjfa-21482	113	35	recognition	recognition	NOUN
cjfa-21482	113	36	criteria	criterion	NOUN
cjfa-21482	113	37	,	,	PUNCT
cjfa-21482	113	38	even	even	ADV
cjfa-21482	113	39	though	though	SCONJ
cjfa-21482	113	40	they	they	PRON
cjfa-21482	113	41	benefit	benefit	VERB
cjfa-21482	113	42	the	the	DET
cjfa-21482	113	43	company	company	NOUN
cjfa-21482	113	44	.	.	PUNCT
cjfa-21482	114	1	in	in	ADP
cjfa-21482	114	2	addition	addition	NOUN
cjfa-21482	114	3	,	,	PUNCT
cjfa-21482	114	4	in	in	ADP
cjfa-21482	114	5	discretionary	discretionary	ADJ
cjfa-21482	114	6	cases	case	NOUN
cjfa-21482	114	7	,	,	PUNCT
cjfa-21482	114	8	most	most	ADJ
cjfa-21482	114	9	companies	company	NOUN
cjfa-21482	114	10	might	might	AUX
cjfa-21482	114	11	not	not	PART
cjfa-21482	114	12	be	be	AUX
cjfa-21482	114	13	willing	willing	ADJ
cjfa-21482	114	14	to	to	PART
cjfa-21482	114	15	measure	measure	VERB
cjfa-21482	114	16	the	the	DET
cjfa-21482	114	17	value	value	NOUN
cjfa-21482	114	18	of	of	ADP
cjfa-21482	114	19	some	some	DET
cjfa-21482	114	20	economic	economic	ADJ
cjfa-21482	114	21	resources	resource	NOUN
cjfa-21482	114	22	and	and	CCONJ
cjfa-21482	114	23	to	to	PART
cjfa-21482	114	24	recognize	recognize	VERB
cjfa-21482	114	25	them	they	PRON
cjfa-21482	114	26	on	on	ADP
cjfa-21482	114	27	the	the	DET
cjfa-21482	114	28	balance	balance	NOUN
cjfa-21482	114	29	sheet	sheet	NOUN
cjfa-21482	114	30	.	.	PUNCT
cjfa-21482	115	1	for	for	ADP
cjfa-21482	115	2	instance	instance	NOUN
cjfa-21482	115	3	,	,	PUNCT
cjfa-21482	115	4	in	in	ADP
cjfa-21482	115	5	today	today	NOUN
cjfa-21482	115	6	’s	’s	PART
cjfa-21482	115	7	technological	technological	ADJ
cjfa-21482	115	8	environment	environment	NOUN
cjfa-21482	115	9	,	,	PUNCT
cjfa-21482	115	10	websites	website	NOUN
cjfa-21482	115	11	serve	serve	VERB
cjfa-21482	115	12	as	as	ADP
cjfa-21482	115	13	an	an	DET
cjfa-21482	115	14	important	important	ADJ
cjfa-21482	115	15	channel	channel	NOUN
cjfa-21482	115	16	to	to	PART
cjfa-21482	115	17	generate	generate	VERB
cjfa-21482	115	18	revenues	revenue	NOUN
cjfa-21482	115	19	for	for	ADP
cjfa-21482	115	20	the	the	DET
cjfa-21482	115	21	companies	company	NOUN
cjfa-21482	115	22	;	;	PUNCT
cjfa-21482	115	23	however	however	ADV
cjfa-21482	115	24	it	it	PRON
cjfa-21482	115	25	is	be	AUX
cjfa-21482	115	26	very	very	ADV
cjfa-21482	115	27	rare	rare	ADJ
cjfa-21482	115	28	to	to	PART
cjfa-21482	115	29	see	see	VERB
cjfa-21482	115	30	a	a	DET
cjfa-21482	115	31	website	website	NOUN
cjfa-21482	115	32	as	as	ADP
cjfa-21482	115	33	an	an	DET
cjfa-21482	115	34	intangible	intangible	ADJ
cjfa-21482	115	35	asset	asset	NOUN
cjfa-21482	115	36	on	on	ADP
cjfa-21482	115	37	a	a	DET
cjfa-21482	115	38	balance	balance	NOUN
cjfa-21482	115	39	sheet	sheet	NOUN
cjfa-21482	115	40	.	.	PUNCT
cjfa-21482	116	1	therefore	therefore	ADV
cjfa-21482	116	2	,	,	PUNCT
cjfa-21482	116	3	when	when	SCONJ
cjfa-21482	116	4	intangible	intangible	ADJ
cjfa-21482	116	5	value	value	NOUN
cjfa-21482	116	6	of	of	ADP
cjfa-21482	116	7	a	a	DET
cjfa-21482	116	8	company	company	NOUN
cjfa-21482	116	9	is	be	AUX
cjfa-21482	116	10	analyzed	analyze	VERB
cjfa-21482	116	11	,	,	PUNCT
cjfa-21482	116	12	it	it	PRON
cjfa-21482	116	13	would	would	AUX
cjfa-21482	116	14	be	be	AUX
cjfa-21482	116	15	compulsory	compulsory	ADJ
cjfa-21482	116	16	to	to	PART
cjfa-21482	116	17	take	take	VERB
cjfa-21482	116	18	into	into	ADP
cjfa-21482	116	19	account	account	NOUN
cjfa-21482	116	20	more	more	ADJ
cjfa-21482	116	21	factors	factor	NOUN
cjfa-21482	116	22	along	along	ADP
cjfa-21482	116	23	with	with	ADP
cjfa-21482	116	24	classical	classical	ADJ
cjfa-21482	116	25	balance	balance	NOUN
cjfa-21482	116	26	sheets	sheet	NOUN
cjfa-21482	116	27	.	.	PUNCT
cjfa-21482	117	1	as	as	SCONJ
cjfa-21482	117	2	cited	cite	VERB
cjfa-21482	117	3	before	before	ADV
cjfa-21482	117	4	,	,	PUNCT
cjfa-21482	117	5	since	since	SCONJ
cjfa-21482	117	6	public	public	ADJ
cjfa-21482	117	7	companies	company	NOUN
cjfa-21482	117	8	in	in	ADP
cjfa-21482	117	9	oman	oman	NOUN
cjfa-21482	117	10	have	have	AUX
cjfa-21482	117	11	adopted	adopt	VERB
cjfa-21482	117	12	and	and	CCONJ
cjfa-21482	117	13	follow	follow	VERB
cjfa-21482	117	14	ifrss	ifrss	NOUN
cjfa-21482	117	15	,	,	PUNCT
cjfa-21482	117	16	we	we	PRON
cjfa-21482	117	17	consider	consider	VERB
cjfa-21482	117	18	however	however	ADV
cjfa-21482	117	19	ifrss	ifrss	AUX
cjfa-21482	117	20	define	define	VERB
cjfa-21482	117	21	intangibles	intangible	NOUN
cjfa-21482	117	22	out	out	ADP
cjfa-21482	117	23	there	there	ADV
cjfa-21482	117	24	those	those	DET
cjfa-21482	117	25	companies	company	NOUN
cjfa-21482	117	26	have	have	AUX
cjfa-21482	117	27	been	be	AUX
cjfa-21482	117	28	implementing	implement	VERB
cjfa-21482	117	29	thus	thus	ADV
cjfa-21482	117	30	far	far	ADV
cjfa-21482	117	31	.	.	PUNCT
cjfa-21482	118	1	therefore	therefore	ADV
cjfa-21482	118	2	,	,	PUNCT
cjfa-21482	118	3	for	for	ADP
cjfa-21482	118	4	the	the	DET
cjfa-21482	118	5	consistency	consistency	NOUN
cjfa-21482	118	6	purposes	purpose	NOUN
cjfa-21482	118	7	,	,	PUNCT
cjfa-21482	118	8	the	the	DET
cjfa-21482	118	9	independent	independent	ADJ
cjfa-21482	118	10	variables	variable	NOUN
cjfa-21482	118	11	run	run	VERB
cjfa-21482	118	12	in	in	ADP
cjfa-21482	118	13	this	this	DET
cjfa-21482	118	14	examination	examination	NOUN
cjfa-21482	118	15	attempted	attempt	VERB
cjfa-21482	118	16	to	to	PART
cjfa-21482	118	17	generate	generate	VERB
cjfa-21482	118	18	an	an	DET
cjfa-21482	118	19	intangible	intangible	ADJ
cjfa-21482	118	20	value	value	NOUN
cjfa-21482	118	21	by	by	ADP
cjfa-21482	118	22	incorporating	incorporate	VERB
cjfa-21482	118	23	three	three	NUM
cjfa-21482	118	24	types	type	NOUN
cjfa-21482	118	25	of	of	ADP
cjfa-21482	118	26	items	item	NOUN
cjfa-21482	118	27	in	in	ADP
cjfa-21482	118	28	to	to	ADP
cjfa-21482	118	29	the	the	DET
cjfa-21482	118	30	intangible	intangible	ADJ
cjfa-21482	118	31	assets	asset	NOUN
cjfa-21482	118	32	and	and	CCONJ
cjfa-21482	118	33	goodwill	goodwill	NOUN
cjfa-21482	118	34	reported	report	VERB
cjfa-21482	118	35	on	on	ADP
cjfa-21482	118	36	the	the	DET
cjfa-21482	118	37	balance	balance	NOUN
cjfa-21482	118	38	sheet	sheet	NOUN
cjfa-21482	118	39	.	.	PUNCT
cjfa-21482	119	1	these	these	DET
cjfa-21482	119	2	items	item	NOUN
cjfa-21482	119	3	are	be	AUX
cjfa-21482	119	4	expensed	expense	VERB
cjfa-21482	119	5	normally	normally	ADV
cjfa-21482	119	6	,	,	PUNCT
cjfa-21482	119	7	but	but	CCONJ
cjfa-21482	119	8	they	they	PRON
cjfa-21482	119	9	actually	actually	ADV
cjfa-21482	119	10	add	add	VERB
cjfa-21482	119	11	value	value	NOUN
cjfa-21482	119	12	to	to	ADP
cjfa-21482	119	13	the	the	DET
cjfa-21482	119	14	company	company	NOUN
cjfa-21482	119	15	;	;	PUNCT
cjfa-21482	119	16	namely	namely	ADV
cjfa-21482	119	17	staff	staff	NOUN
cjfa-21482	119	18	expenses	expense	NOUN
cjfa-21482	119	19	,	,	PUNCT
cjfa-21482	119	20	r&d	r&d	NOUN
cjfa-21482	119	21	costs	cost	NOUN
cjfa-21482	119	22	,	,	PUNCT
cjfa-21482	119	23	and	and	CCONJ
cjfa-21482	119	24	advertising	advertising	NOUN
cjfa-21482	119	25	expenses	expense	NOUN
cjfa-21482	119	26	.	.	PUNCT
cjfa-21482	120	1	goodwill	goodwill	NOUN
cjfa-21482	120	2	deserves	deserve	VERB
cjfa-21482	120	3	a	a	DET
cjfa-21482	120	4	special	special	ADJ
cjfa-21482	120	5	attention	attention	NOUN
cjfa-21482	120	6	in	in	ADP
cjfa-21482	120	7	this	this	DET
cjfa-21482	120	8	context	context	NOUN
cjfa-21482	120	9	.	.	PUNCT
cjfa-21482	121	1	according	accord	VERB
cjfa-21482	121	2	to	to	ADP
cjfa-21482	121	3	ifrs	ifrs	PROPN
cjfa-21482	121	4	,	,	PUNCT
cjfa-21482	121	5	only	only	ADV
cjfa-21482	121	6	goodwill	goodwill	NOUN
cjfa-21482	121	7	resulting	result	VERB
cjfa-21482	121	8	from	from	ADP
cjfa-21482	121	9	a	a	DET
cjfa-21482	121	10	business	business	NOUN
cjfa-21482	121	11	combination	combination	NOUN
cjfa-21482	121	12	(	(	PUNCT
cjfa-21482	121	13	e.g.	e.g.	ADV
cjfa-21482	121	14	acquisition	acquisition	NOUN
cjfa-21482	121	15	)	)	PUNCT
cjfa-21482	121	16	can	can	AUX
cjfa-21482	121	17	be	be	AUX
cjfa-21482	121	18	recognized	recognize	VERB
cjfa-21482	121	19	as	as	ADP
cjfa-21482	121	20	an	an	DET
cjfa-21482	121	21	asset	asset	NOUN
cjfa-21482	121	22	and	and	CCONJ
cjfa-21482	121	23	it	it	PRON
cjfa-21482	121	24	represents	represent	VERB
cjfa-21482	121	25	the	the	DET
cjfa-21482	121	26	excess	excess	ADJ
cjfa-21482	121	27	value	value	NOUN
cjfa-21482	121	28	over	over	ADP
cjfa-21482	121	29	the	the	DET
cjfa-21482	121	30	aggregate	aggregate	ADJ
cjfa-21482	121	31	(	(	PUNCT
cjfa-21482	121	32	fair	fair	ADJ
cjfa-21482	121	33	)	)	PUNCT
cjfa-21482	121	34	value	value	NOUN
cjfa-21482	121	35	of	of	ADP
cjfa-21482	121	36	net	net	ADJ
cjfa-21482	121	37	identifiable	identifiable	ADJ
cjfa-21482	121	38	assets	asset	NOUN
cjfa-21482	121	39	.	.	PUNCT
cjfa-21482	122	1	this	this	DET
cjfa-21482	122	2	excess	excess	ADJ
cjfa-21482	122	3	value	value	NOUN
cjfa-21482	122	4	may	may	AUX
cjfa-21482	122	5	arise	arise	VERB
cjfa-21482	122	6	from	from	ADP
cjfa-21482	122	7	such	such	ADJ
cjfa-21482	122	8	factors	factor	NOUN
cjfa-21482	122	9	as	as	ADP
cjfa-21482	122	10	name	name	NOUN
cjfa-21482	122	11	,	,	PUNCT
cjfa-21482	122	12	reputation	reputation	NOUN
cjfa-21482	122	13	,	,	PUNCT
cjfa-21482	122	14	image	image	NOUN
cjfa-21482	122	15	,	,	PUNCT
cjfa-21482	122	16	brand	brand	NOUN
cjfa-21482	122	17	value	value	NOUN
cjfa-21482	122	18	,	,	PUNCT
cjfa-21482	122	19	location	location	NOUN
cjfa-21482	122	20	,	,	PUNCT
cjfa-21482	122	21	customer	customer	NOUN
cjfa-21482	122	22	portfolio	portfolio	NOUN
cjfa-21482	122	23	and	and	CCONJ
cjfa-21482	122	24	so	so	ADV
cjfa-21482	122	25	on	on	ADV
cjfa-21482	122	26	.	.	PUNCT
cjfa-21482	123	1	in	in	ADP
cjfa-21482	123	2	a	a	DET
cjfa-21482	123	3	typical	typical	ADJ
cjfa-21482	123	4	acquisition	acquisition	NOUN
cjfa-21482	123	5	transaction	transaction	NOUN
cjfa-21482	123	6	for	for	ADP
cjfa-21482	123	7	instance	instance	NOUN
cjfa-21482	123	8	,	,	PUNCT
cjfa-21482	123	9	the	the	DET
cjfa-21482	123	10	additional	additional	ADJ
cjfa-21482	123	11	purchase	purchase	NOUN
cjfa-21482	123	12	price	price	NOUN
cjfa-21482	123	13	acquirer	acquirer	NOUN
cjfa-21482	123	14	may	may	AUX
cjfa-21482	123	15	be	be	AUX
cjfa-21482	123	16	willing	willing	ADJ
cjfa-21482	123	17	or	or	CCONJ
cjfa-21482	123	18	eager	eager	ADJ
cjfa-21482	123	19	to	to	PART
cjfa-21482	123	20	pay	pay	VERB
cjfa-21482	123	21	the	the	DET
cjfa-21482	123	22	impact	impact	NOUN
cjfa-21482	123	23	of	of	ADP
cjfa-21482	123	24	intangible	intangible	ADJ
cjfa-21482	123	25	factors	factor	NOUN
cjfa-21482	123	26	on	on	ADP
cjfa-21482	123	27	profitability	profitability	NOUN
cjfa-21482	123	28	…	…	PUNCT
cjfa-21482	123	29	33	33	NUM
cjfa-21482	123	30	will	will	AUX
cjfa-21482	123	31	therefore	therefore	ADV
cjfa-21482	123	32	be	be	AUX
cjfa-21482	123	33	the	the	DET
cjfa-21482	123	34	value	value	NOUN
cjfa-21482	123	35	of	of	ADP
cjfa-21482	123	36	the	the	DET
cjfa-21482	123	37	goodwill	goodwill	NOUN
cjfa-21482	123	38	itself	itself	PRON
cjfa-21482	123	39	.	.	PUNCT
cjfa-21482	124	1	in	in	ADP
cjfa-21482	124	2	parallel	parallel	NOUN
cjfa-21482	124	3	to	to	ADP
cjfa-21482	124	4	the	the	DET
cjfa-21482	124	5	calculated	calculated	ADJ
cjfa-21482	124	6	intangible	intangible	ADJ
cjfa-21482	124	7	value	value	NOUN
cjfa-21482	124	8	(	(	PUNCT
cjfa-21482	124	9	civ	civ	NOUN
cjfa-21482	124	10	)	)	PUNCT
cjfa-21482	124	11	variable	variable	NOUN
cjfa-21482	124	12	developed	develop	VERB
cjfa-21482	124	13	by	by	ADP
cjfa-21482	124	14	stewart	stewart	PROPN
cjfa-21482	124	15	(	(	PUNCT
cjfa-21482	124	16	1995	1995	NUM
cjfa-21482	124	17	)	)	PUNCT
cjfa-21482	124	18	,	,	PUNCT
cjfa-21482	124	19	we	we	PRON
cjfa-21482	124	20	created	create	VERB
cjfa-21482	124	21	a	a	DET
cjfa-21482	124	22	variable	variable	NOUN
cjfa-21482	124	23	.	.	PUNCT
cjfa-21482	125	1	this	this	DET
cjfa-21482	125	2	calculated	calculate	VERB
cjfa-21482	125	3	(	(	PUNCT
cjfa-21482	125	4	composite	composite	ADJ
cjfa-21482	125	5	or	or	CCONJ
cjfa-21482	125	6	aggregated	aggregate	VERB
cjfa-21482	125	7	)	)	PUNCT
cjfa-21482	125	8	value	value	NOUN
cjfa-21482	125	9	is	be	AUX
cjfa-21482	125	10	the	the	DET
cjfa-21482	125	11	first	first	ADJ
cjfa-21482	125	12	independent	independent	ADJ
cjfa-21482	125	13	variable	variable	NOUN
cjfa-21482	125	14	,	,	PUNCT
cjfa-21482	125	15	it	it	PRON
cjfa-21482	125	16	is	be	AUX
cjfa-21482	125	17	dubbed	dub	VERB
cjfa-21482	125	18	calculated	calculate	VERB
cjfa-21482	125	19	value	value	NOUN
cjfa-21482	125	20	of	of	ADP
cjfa-21482	125	21	intangible	intangible	ADJ
cjfa-21482	125	22	factors	factor	NOUN
cjfa-21482	125	23	(	(	PUNCT
cjfa-21482	125	24	cvif	cvif	NOUN
cjfa-21482	125	25	)	)	PUNCT
cjfa-21482	125	26	and	and	CCONJ
cjfa-21482	125	27	it	it	PRON
cjfa-21482	125	28	can	can	AUX
cjfa-21482	125	29	be	be	AUX
cjfa-21482	125	30	presented	present	VERB
cjfa-21482	125	31	as	as	SCONJ
cjfa-21482	125	32	follows	follow	VERB
cjfa-21482	125	33	:	:	PUNCT
cjfa-21482	125	34	calculated	calculate	VERB
cjfa-21482	125	35	value	value	NOUN
cjfa-21482	125	36	of	of	ADP
cjfa-21482	125	37	intangible	intangible	ADJ
cjfa-21482	125	38	factors	factor	NOUN
cjfa-21482	125	39	(	(	PUNCT
cjfa-21482	125	40	cvif	cvif	NOUN
cjfa-21482	125	41	)	)	PUNCT
cjfa-21482	125	42	(	(	PUNCT
cjfa-21482	125	43	in	in	ADP
cjfa-21482	125	44	$	$	SYM
cjfa-21482	125	45	)	)	PUNCT
cjfa-21482	125	46	=	=	SYM
cjfa-21482	125	47	intangible	intangible	ADJ
cjfa-21482	125	48	assets	asset	NOUN
cjfa-21482	125	49	+	+	CCONJ
cjfa-21482	125	50	goodwill	goodwill	NOUN
cjfa-21482	125	51	+	+	CCONJ
cjfa-21482	125	52	staff	staff	NOUN
cjfa-21482	125	53	(	(	PUNCT
cjfa-21482	125	54	personnel	personnel	NOUN
cjfa-21482	125	55	)	)	PUNCT
cjfa-21482	125	56	expense	expense	NOUN
cjfa-21482	125	57	+	+	CCONJ
cjfa-21482	125	58	r&d	r&d	NOUN
cjfa-21482	125	59	expense	expense	NOUN
cjfa-21482	125	60	+	+	CCONJ
cjfa-21482	125	61	advertising	advertising	NOUN
cjfa-21482	125	62	expense	expense	NOUN
cjfa-21482	125	63	therefore	therefore	ADV
cjfa-21482	125	64	,	,	PUNCT
cjfa-21482	125	65	cvif	cvif	NOUN
cjfa-21482	125	66	is	be	AUX
cjfa-21482	125	67	the	the	DET
cjfa-21482	125	68	variable	variable	NOUN
cjfa-21482	125	69	generated	generate	VERB
cjfa-21482	125	70	to	to	PART
cjfa-21482	125	71	represent	represent	VERB
cjfa-21482	125	72	and	and	CCONJ
cjfa-21482	125	73	capture	capture	VERB
cjfa-21482	125	74	the	the	DET
cjfa-21482	125	75	intangible	intangible	ADJ
cjfa-21482	125	76	factors	factor	NOUN
cjfa-21482	125	77	benefiting	benefit	VERB
cjfa-21482	125	78	the	the	DET
cjfa-21482	125	79	corporation	corporation	NOUN
cjfa-21482	125	80	.	.	PUNCT
cjfa-21482	126	1	intangible	intangible	ADJ
cjfa-21482	126	2	assets	asset	NOUN
cjfa-21482	126	3	,	,	PUNCT
cjfa-21482	126	4	goodwill	goodwill	NOUN
cjfa-21482	126	5	in	in	ADP
cjfa-21482	126	6	particular	particular	ADJ
cjfa-21482	126	7	,	,	PUNCT
cjfa-21482	126	8	meet	meet	VERB
cjfa-21482	126	9	the	the	DET
cjfa-21482	126	10	recognition	recognition	NOUN
cjfa-21482	126	11	criteria	criterion	NOUN
cjfa-21482	126	12	of	of	ADP
cjfa-21482	126	13	ifrs	ifrs	PROPN
cjfa-21482	126	14	,	,	PUNCT
cjfa-21482	126	15	however	however	ADV
cjfa-21482	126	16	,	,	PUNCT
cjfa-21482	126	17	since	since	SCONJ
cjfa-21482	126	18	the	the	DET
cjfa-21482	126	19	expenses	expense	NOUN
cjfa-21482	126	20	mentioned	mention	VERB
cjfa-21482	126	21	above	above	ADV
cjfa-21482	126	22	do	do	AUX
cjfa-21482	126	23	not	not	PART
cjfa-21482	126	24	meet	meet	VERB
cjfa-21482	126	25	the	the	DET
cjfa-21482	126	26	criteria	criterion	NOUN
cjfa-21482	126	27	they	they	PRON
cjfa-21482	126	28	are	be	AUX
cjfa-21482	126	29	rather	rather	ADV
cjfa-21482	126	30	expensed	expense	VERB
cjfa-21482	126	31	as	as	ADP
cjfa-21482	126	32	period	period	NOUN
cjfa-21482	126	33	costs	cost	NOUN
cjfa-21482	126	34	(	(	PUNCT
cjfa-21482	126	35	unlike	unlike	ADP
cjfa-21482	126	36	product	product	NOUN
cjfa-21482	126	37	costs	cost	NOUN
cjfa-21482	126	38	)	)	PUNCT
cjfa-21482	126	39	.	.	PUNCT
cjfa-21482	127	1	these	these	DET
cjfa-21482	127	2	expenses	expense	NOUN
cjfa-21482	127	3	enhance	enhance	VERB
cjfa-21482	127	4	the	the	DET
cjfa-21482	127	5	corporation	corporation	NOUN
cjfa-21482	127	6	both	both	CCONJ
cjfa-21482	127	7	in	in	ADP
cjfa-21482	127	8	short	short	ADJ
cjfa-21482	127	9	and	and	CCONJ
cjfa-21482	127	10	long	long	ADJ
cjfa-21482	127	11	term	term	NOUN
cjfa-21482	127	12	,	,	PUNCT
cjfa-21482	127	13	hence	hence	ADV
cjfa-21482	127	14	they	they	PRON
cjfa-21482	127	15	do	do	AUX
cjfa-21482	127	16	have	have	VERB
cjfa-21482	127	17	an	an	DET
cjfa-21482	127	18	impact	impact	NOUN
cjfa-21482	127	19	on	on	ADP
cjfa-21482	127	20	the	the	DET
cjfa-21482	127	21	financial	financial	ADJ
cjfa-21482	127	22	performance	performance	NOUN
cjfa-21482	127	23	.	.	PUNCT
cjfa-21482	128	1	as	as	ADP
cjfa-21482	128	2	a	a	DET
cjfa-21482	128	3	result	result	NOUN
cjfa-21482	128	4	,	,	PUNCT
cjfa-21482	128	5	following	follow	VERB
cjfa-21482	128	6	a	a	DET
cjfa-21482	128	7	holistic	holistic	ADJ
cjfa-21482	128	8	approach	approach	NOUN
cjfa-21482	128	9	,	,	PUNCT
cjfa-21482	128	10	the	the	DET
cjfa-21482	128	11	use	use	NOUN
cjfa-21482	128	12	of	of	ADP
cjfa-21482	128	13	cvif	cvif	NOUN
cjfa-21482	128	14	has	have	AUX
cjfa-21482	128	15	aimed	aim	VERB
cjfa-21482	128	16	to	to	PART
cjfa-21482	128	17	reflect	reflect	VERB
cjfa-21482	128	18	all	all	DET
cjfa-21482	128	19	intangible	intangible	ADJ
cjfa-21482	128	20	factors	factor	NOUN
cjfa-21482	128	21	rather	rather	ADV
cjfa-21482	128	22	than	than	ADP
cjfa-21482	128	23	to	to	PART
cjfa-21482	128	24	take	take	VERB
cjfa-21482	128	25	into	into	ADP
cjfa-21482	128	26	account	account	NOUN
cjfa-21482	128	27	intangible	intangible	ADJ
cjfa-21482	128	28	assets	asset	NOUN
cjfa-21482	128	29	alone	alone	ADV
cjfa-21482	128	30	.	.	PUNCT
cjfa-21482	129	1	the	the	DET
cjfa-21482	129	2	second	second	ADJ
cjfa-21482	129	3	independent	independent	ADJ
cjfa-21482	129	4	variable	variable	NOUN
cjfa-21482	129	5	is	be	AUX
cjfa-21482	129	6	a	a	DET
cjfa-21482	129	7	ratio	ratio	NOUN
cjfa-21482	129	8	to	to	PART
cjfa-21482	129	9	capture	capture	VERB
cjfa-21482	129	10	the	the	DET
cjfa-21482	129	11	relative	relative	ADJ
cjfa-21482	129	12	weight	weight	NOUN
cjfa-21482	129	13	of	of	ADP
cjfa-21482	129	14	the	the	DET
cjfa-21482	129	15	intangible	intangible	ADJ
cjfa-21482	129	16	value	value	NOUN
cjfa-21482	129	17	with	with	ADP
cjfa-21482	129	18	respect	respect	NOUN
cjfa-21482	129	19	to	to	ADP
cjfa-21482	129	20	total	total	ADJ
cjfa-21482	129	21	assets	asset	NOUN
cjfa-21482	129	22	.	.	PUNCT
cjfa-21482	130	1	the	the	DET
cjfa-21482	130	2	purpose	purpose	NOUN
cjfa-21482	130	3	of	of	ADP
cjfa-21482	130	4	this	this	DET
cjfa-21482	130	5	second	second	ADJ
cjfa-21482	130	6	variable	variable	NOUN
cjfa-21482	130	7	is	be	AUX
cjfa-21482	130	8	to	to	PART
cjfa-21482	130	9	measure	measure	VERB
cjfa-21482	130	10	the	the	DET
cjfa-21482	130	11	effect	effect	NOUN
cjfa-21482	130	12	of	of	ADP
cjfa-21482	130	13	intangibles	intangible	NOUN
cjfa-21482	130	14	taking	take	VERB
cjfa-21482	130	15	the	the	DET
cjfa-21482	130	16	size	size	NOUN
cjfa-21482	130	17	effect	effect	NOUN
cjfa-21482	130	18	into	into	ADP
cjfa-21482	130	19	consideration	consideration	NOUN
cjfa-21482	130	20	and	and	CCONJ
cjfa-21482	130	21	is	be	AUX
cjfa-21482	130	22	given	give	VERB
cjfa-21482	130	23	as	as	ADP
cjfa-21482	130	24	calculated	calculate	VERB
cjfa-21482	130	25	value	value	NOUN
cjfa-21482	130	26	of	of	ADP
cjfa-21482	130	27	intangible	intangible	ADJ
cjfa-21482	130	28	factors	factor	NOUN
cjfa-21482	130	29	/	/	SYM
cjfa-21482	130	30	total	total	ADJ
cjfa-21482	130	31	assets	asset	NOUN
cjfa-21482	130	32	(	(	PUNCT
cjfa-21482	130	33	cvifta	cvifta	NOUN
cjfa-21482	130	34	)	)	PUNCT
cjfa-21482	130	35	(	(	PUNCT
cjfa-21482	130	36	in	in	ADP
cjfa-21482	130	37	%	%	NOUN
cjfa-21482	130	38	)	)	PUNCT
cjfa-21482	130	39	.	.	PUNCT
cjfa-21482	131	1	these	these	PRON
cjfa-21482	131	2	combine	combine	VERB
cjfa-21482	131	3	to	to	PART
cjfa-21482	131	4	suggest	suggest	VERB
cjfa-21482	131	5	that	that	SCONJ
cjfa-21482	131	6	one	one	NUM
cjfa-21482	131	7	unique	unique	ADJ
cjfa-21482	131	8	independent	independent	ADJ
cjfa-21482	131	9	variable	variable	NOUN
cjfa-21482	131	10	is	be	AUX
cjfa-21482	131	11	exclusively	exclusively	ADV
cjfa-21482	131	12	used	use	VERB
cjfa-21482	131	13	in	in	ADP
cjfa-21482	131	14	the	the	DET
cjfa-21482	131	15	first	first	ADJ
cjfa-21482	131	16	and	and	CCONJ
cjfa-21482	131	17	the	the	DET
cjfa-21482	131	18	second	second	ADJ
cjfa-21482	131	19	groups	group	NOUN
cjfa-21482	131	20	to	to	PART
cjfa-21482	131	21	solely	solely	ADV
cjfa-21482	131	22	examine	examine	VERB
cjfa-21482	131	23	any	any	DET
cjfa-21482	131	24	direct	direct	ADJ
cjfa-21482	131	25	effect	effect	NOUN
cjfa-21482	131	26	of	of	ADP
cjfa-21482	131	27	intangibles	intangible	NOUN
cjfa-21482	131	28	on	on	ADP
cjfa-21482	131	29	the	the	DET
cjfa-21482	131	30	corporate	corporate	ADJ
cjfa-21482	131	31	financial	financial	ADJ
cjfa-21482	131	32	performance	performance	NOUN
cjfa-21482	131	33	.	.	PUNCT
cjfa-21482	132	1	the	the	DET
cjfa-21482	132	2	next	next	ADJ
cjfa-21482	132	3	subsection	subsection	NOUN
cjfa-21482	132	4	presents	present	VERB
cjfa-21482	132	5	the	the	DET
cjfa-21482	132	6	empirical	empirical	ADJ
cjfa-21482	132	7	model	model	NOUN
cjfa-21482	132	8	.	.	PUNCT
cjfa-21482	133	1	2	2	X
cjfa-21482	133	2	.	.	X
cjfa-21482	133	3	empirical	empirical	ADJ
cjfa-21482	133	4	model	model	NOUN
cjfa-21482	133	5	panel	panel	NOUN
cjfa-21482	133	6	data	data	PROPN
cjfa-21482	133	7	regression	regression	NOUN
cjfa-21482	133	8	model	model	NOUN
cjfa-21482	133	9	that	that	PRON
cjfa-21482	133	10	synchronously	synchronously	ADV
cjfa-21482	133	11	processes	process	VERB
cjfa-21482	133	12	the	the	DET
cjfa-21482	133	13	time	time	NOUN
cjfa-21482	133	14	-	-	PUNCT
cjfa-21482	133	15	series	series	NOUN
cjfa-21482	133	16	and	and	CCONJ
cjfa-21482	133	17	the	the	DET
cjfa-21482	133	18	cross	cross	ADJ
cjfa-21482	133	19	-	-	ADJ
cjfa-21482	133	20	sectional	sectional	ADJ
cjfa-21482	133	21	data	datum	NOUN
cjfa-21482	133	22	in	in	ADP
cjfa-21482	133	23	combination	combination	NOUN
cjfa-21482	133	24	is	be	AUX
cjfa-21482	133	25	selected	select	VERB
cjfa-21482	133	26	to	to	PART
cjfa-21482	133	27	be	be	AUX
cjfa-21482	133	28	constructed	construct	VERB
cjfa-21482	133	29	to	to	PART
cjfa-21482	133	30	estimate	estimate	VERB
cjfa-21482	133	31	the	the	DET
cjfa-21482	133	32	effect	effect	NOUN
cjfa-21482	133	33	of	of	ADP
cjfa-21482	133	34	intangibles	intangible	NOUN
cjfa-21482	133	35	on	on	ADP
cjfa-21482	133	36	the	the	DET
cjfa-21482	133	37	financial	financial	ADJ
cjfa-21482	133	38	performance	performance	NOUN
cjfa-21482	133	39	of	of	ADP
cjfa-21482	133	40	the	the	DET
cjfa-21482	133	41	companies	company	NOUN
cjfa-21482	133	42	in	in	ADP
cjfa-21482	133	43	the	the	DET
cjfa-21482	133	44	sample	sample	NOUN
cjfa-21482	133	45	.	.	PUNCT
cjfa-21482	134	1	for	for	ADP
cjfa-21482	134	2	each	each	DET
cjfa-21482	134	3	dependent	dependent	ADJ
cjfa-21482	134	4	variable	variable	NOUN
cjfa-21482	134	5	,	,	PUNCT
cjfa-21482	134	6	two	two	NUM
cjfa-21482	134	7	groups	group	NOUN
cjfa-21482	134	8	of	of	ADP
cjfa-21482	134	9	regressions	regression	NOUN
cjfa-21482	134	10	with	with	ADP
cjfa-21482	134	11	each	each	DET
cjfa-21482	134	12	independent	independent	ADJ
cjfa-21482	134	13	variable	variable	NOUN
cjfa-21482	134	14	are	be	AUX
cjfa-21482	134	15	run	run	VERB
cjfa-21482	134	16	.	.	PUNCT
cjfa-21482	135	1	cvif	cvif	NOUN
cjfa-21482	135	2	and	and	CCONJ
cjfa-21482	135	3	cvifta	cvifta	NOUN
cjfa-21482	135	4	,	,	PUNCT
cjfa-21482	135	5	as	as	SCONJ
cjfa-21482	135	6	was	be	AUX
cjfa-21482	135	7	just	just	ADV
cjfa-21482	135	8	implied	imply	VERB
cjfa-21482	135	9	before	before	ADV
cjfa-21482	135	10	,	,	PUNCT
cjfa-21482	135	11	are	be	AUX
cjfa-21482	135	12	used	use	VERB
cjfa-21482	135	13	as	as	ADP
cjfa-21482	135	14	the	the	DET
cjfa-21482	135	15	exclusive	exclusive	ADJ
cjfa-21482	135	16	independent	independent	ADJ
cjfa-21482	135	17	variable	variable	NOUN
cjfa-21482	135	18	in	in	ADP
cjfa-21482	135	19	the	the	DET
cjfa-21482	135	20	first	first	ADJ
cjfa-21482	135	21	and	and	CCONJ
cjfa-21482	135	22	the	the	DET
cjfa-21482	135	23	second	second	ADJ
cjfa-21482	135	24	group	group	NOUN
cjfa-21482	135	25	respectively	respectively	ADV
cjfa-21482	135	26	to	to	PART
cjfa-21482	135	27	examine	examine	VERB
cjfa-21482	135	28	any	any	DET
cjfa-21482	135	29	direct	direct	ADJ
cjfa-21482	135	30	effect	effect	NOUN
cjfa-21482	135	31	of	of	ADP
cjfa-21482	135	32	intangibles	intangible	NOUN
cjfa-21482	135	33	on	on	ADP
cjfa-21482	135	34	the	the	DET
cjfa-21482	135	35	financial	financial	ADJ
cjfa-21482	135	36	performike	performike	PROPN
cjfa-21482	135	37	onder	onder	PROPN
cjfa-21482	135	38	kaymaz	kaymaz	PROPN
cjfa-21482	135	39	,	,	PUNCT
cjfa-21482	135	40	ilker	ilker	PROPN
cjfa-21482	135	41	yilmaz	yilmaz	PROPN
cjfa-21482	135	42	,	,	PUNCT
cjfa-21482	135	43	ozgur	ozgur	PROPN
cjfa-21482	135	44	kaymaz	kaymaz	PROPN
cjfa-21482	135	45	34	34	NUM
cjfa-21482	135	46	mances	mance	NOUN
cjfa-21482	135	47	of	of	ADP
cjfa-21482	135	48	the	the	DET
cjfa-21482	135	49	companies	company	NOUN
cjfa-21482	135	50	.	.	PUNCT
cjfa-21482	136	1	models	model	NOUN
cjfa-21482	136	2	that	that	PRON
cjfa-21482	136	3	are	be	AUX
cjfa-21482	136	4	of	of	ADP
cjfa-21482	136	5	univariate	univariate	ADJ
cjfa-21482	136	6	setups	setup	NOUN
cjfa-21482	136	7	for	for	ADP
cjfa-21482	136	8	this	this	DET
cjfa-21482	136	9	reason	reason	NOUN
cjfa-21482	136	10	are	be	AUX
cjfa-21482	136	11	summarized	summarize	VERB
cjfa-21482	136	12	in	in	ADP
cjfa-21482	136	13	the	the	DET
cjfa-21482	136	14	following	follow	VERB
cjfa-21482	136	15	table	table	NOUN
cjfa-21482	136	16	,	,	PUNCT
cjfa-21482	136	17	table	table	NOUN
cjfa-21482	136	18	1	1	NUM
cjfa-21482	136	19	.	.	PUNCT
cjfa-21482	136	20	table	table	NOUN
cjfa-21482	136	21	1	1	NUM
cjfa-21482	136	22	.	.	PUNCT
cjfa-21482	136	23	models	model	NOUN
cjfa-21482	136	24	:	:	PUNCT
cjfa-21482	137	1	variables	variable	VERB
cjfa-21482	137	2	construction	construction	NOUN
cjfa-21482	137	3	model	model	NOUN
cjfa-21482	137	4	dependent	dependent	ADJ
cjfa-21482	137	5	variable	variable	NOUN
cjfa-21482	137	6	:	:	PUNCT
cjfa-21482	137	7	y	y	NOUN
cjfa-21482	137	8	:	:	PUNCT
cjfa-21482	137	9	profitability	profitability	NOUN
cjfa-21482	137	10	independent	independent	ADJ
cjfa-21482	137	11	variable	variable	NOUN
cjfa-21482	137	12	:	:	PUNCT
cjfa-21482	137	13	x	x	X
cjfa-21482	137	14	:	:	PUNCT
cjfa-21482	137	15	intangibles	intangible	NOUN
cjfa-21482	137	16	1	1	NUM
cjfa-21482	137	17	gross	gross	ADJ
cjfa-21482	137	18	profit	profit	NOUN
cjfa-21482	137	19	margin	margin	NOUN
cjfa-21482	137	20	(	(	PUNCT
cjfa-21482	137	21	gpm	gpm	NOUN
cjfa-21482	137	22	)	)	PUNCT
cjfa-21482	137	23	calculated	calculate	VERB
cjfa-21482	137	24	value	value	NOUN
cjfa-21482	137	25	of	of	ADP
cjfa-21482	137	26	intangible	intangible	ADJ
cjfa-21482	137	27	factors	factor	NOUN
cjfa-21482	137	28	(	(	PUNCT
cjfa-21482	137	29	cvif	cvif	NOUN
cjfa-21482	137	30	)	)	PUNCT
cjfa-21482	137	31	2	2	NUM
cjfa-21482	137	32	ebit	ebit	NOUN
cjfa-21482	137	33	margin	margin	NOUN
cjfa-21482	137	34	(	(	PUNCT
cjfa-21482	137	35	ebitm	ebitm	NOUN
cjfa-21482	137	36	)	)	PUNCT
cjfa-21482	137	37	3	3	NUM
cjfa-21482	137	38	net	net	ADJ
cjfa-21482	137	39	profit	profit	NOUN
cjfa-21482	137	40	margin	margin	NOUN
cjfa-21482	137	41	(	(	PUNCT
cjfa-21482	137	42	npm	npm	PROPN
cjfa-21482	137	43	)	)	PUNCT
cjfa-21482	137	44	4	4	NUM
cjfa-21482	137	45	return	return	NOUN
cjfa-21482	137	46	on	on	ADP
cjfa-21482	137	47	assets	asset	NOUN
cjfa-21482	137	48	(	(	PUNCT
cjfa-21482	137	49	roa	roa	NOUN
cjfa-21482	137	50	)	)	PUNCT
cjfa-21482	137	51	5	5	NUM
cjfa-21482	137	52	gross	gross	ADJ
cjfa-21482	137	53	profit	profit	NOUN
cjfa-21482	137	54	margin	margin	NOUN
cjfa-21482	137	55	(	(	PUNCT
cjfa-21482	137	56	gpm	gpm	NOUN
cjfa-21482	137	57	)	)	PUNCT
cjfa-21482	137	58	calculated	calculate	VERB
cjfa-21482	137	59	value	value	NOUN
cjfa-21482	137	60	of	of	ADP
cjfa-21482	137	61	intangible	intangible	ADJ
cjfa-21482	137	62	factors	factor	NOUN
cjfa-21482	137	63	/	/	SYM
cjfa-21482	137	64	total	total	ADJ
cjfa-21482	137	65	assets	asset	NOUN
cjfa-21482	137	66	(	(	PUNCT
cjfa-21482	137	67	cvifta	cvifta	PROPN
cjfa-21482	137	68	)	)	PUNCT
cjfa-21482	137	69	6	6	NUM
cjfa-21482	137	70	ebit	ebit	NOUN
cjfa-21482	137	71	margin	margin	NOUN
cjfa-21482	137	72	(	(	PUNCT
cjfa-21482	137	73	ebitm	ebitm	NOUN
cjfa-21482	137	74	)	)	PUNCT
cjfa-21482	137	75	7	7	NUM
cjfa-21482	137	76	net	net	ADJ
cjfa-21482	137	77	profit	profit	NOUN
cjfa-21482	137	78	margin	margin	NOUN
cjfa-21482	137	79	(	(	PUNCT
cjfa-21482	137	80	npm	npm	PROPN
cjfa-21482	137	81	)	)	PUNCT
cjfa-21482	137	82	8	8	NUM
cjfa-21482	137	83	return	return	NOUN
cjfa-21482	137	84	on	on	ADP
cjfa-21482	137	85	assets	asset	NOUN
cjfa-21482	137	86	(	(	PUNCT
cjfa-21482	137	87	roa	roa	NOUN
cjfa-21482	137	88	)	)	PUNCT
cjfa-21482	137	89	s	s	PART
cjfa-21482	137	90	o	o	NOUN
cjfa-21482	137	91	u	u	NOUN
cjfa-21482	137	92	r	r	NOUN
cjfa-21482	137	93	c	c	NOUN
cjfa-21482	137	94	e	e	NOUN
cjfa-21482	137	95	:	:	PUNCT
cjfa-21482	137	96	authors	author	NOUN
cjfa-21482	137	97	’	'	PUNCT
cjfa-21482	137	98	collection	collection	NOUN
cjfa-21482	137	99	.	.	PUNCT
cjfa-21482	138	1	in	in	ADP
cjfa-21482	138	2	all	all	DET
cjfa-21482	138	3	the	the	DET
cjfa-21482	138	4	presented	present	VERB
cjfa-21482	138	5	models	model	NOUN
cjfa-21482	138	6	,	,	PUNCT
cjfa-21482	138	7	we	we	PRON
cjfa-21482	138	8	have	have	AUX
cjfa-21482	138	9	incorporated	incorporate	VERB
cjfa-21482	138	10	two	two	NUM
cjfa-21482	138	11	control	control	NOUN
cjfa-21482	138	12	variables	variable	NOUN
cjfa-21482	138	13	;	;	PUNCT
cjfa-21482	138	14	the	the	DET
cjfa-21482	138	15	first	first	ADJ
cjfa-21482	138	16	one	one	NOUN
cjfa-21482	138	17	is	be	AUX
cjfa-21482	138	18	the	the	DET
cjfa-21482	138	19	industry	industry	NOUN
cjfa-21482	138	20	dummy	dummy	ADJ
cjfa-21482	138	21	variable	variable	NOUN
cjfa-21482	138	22	(	(	PUNCT
cjfa-21482	138	23	i.e.	i.e.	X
cjfa-21482	138	24	inddm	inddm	NOUN
cjfa-21482	138	25	)	)	PUNCT
cjfa-21482	138	26	which	which	PRON
cjfa-21482	138	27	is	be	AUX
cjfa-21482	138	28	designated	designate	VERB
cjfa-21482	138	29	as	as	ADP
cjfa-21482	138	30	1	1	NUM
cjfa-21482	138	31	for	for	ADP
cjfa-21482	138	32	industrial	industrial	ADJ
cjfa-21482	138	33	companies	company	NOUN
cjfa-21482	138	34	and	and	CCONJ
cjfa-21482	138	35	as	as	ADP
cjfa-21482	138	36	0	0	NUM
cjfa-21482	138	37	for	for	ADP
cjfa-21482	138	38	service	service	NOUN
cjfa-21482	138	39	companies	company	NOUN
cjfa-21482	138	40	;	;	PUNCT
cjfa-21482	138	41	the	the	DET
cjfa-21482	138	42	second	second	ADJ
cjfa-21482	138	43	one	one	NOUN
cjfa-21482	138	44	is	be	AUX
cjfa-21482	138	45	debt/	debt/	PROPN
cjfa-21482	138	46	equity	equity	NOUN
cjfa-21482	138	47	ratio	ratio	NOUN
cjfa-21482	138	48	(	(	PUNCT
cjfa-21482	138	49	i.e.	i.e.	X
cjfa-21482	138	50	der	der	NOUN
cjfa-21482	138	51	)	)	PUNCT
cjfa-21482	138	52	which	which	PRON
cjfa-21482	138	53	shows	show	VERB
cjfa-21482	138	54	the	the	DET
cjfa-21482	138	55	financial	financial	ADJ
cjfa-21482	138	56	leverage	leverage	NOUN
cjfa-21482	138	57	of	of	ADP
cjfa-21482	138	58	sample	sample	NOUN
cjfa-21482	138	59	companies	company	NOUN
cjfa-21482	138	60	.	.	PUNCT
cjfa-21482	139	1	in	in	ADP
cjfa-21482	139	2	order	order	NOUN
cjfa-21482	139	3	to	to	PART
cjfa-21482	139	4	test	test	VERB
cjfa-21482	139	5	the	the	DET
cjfa-21482	139	6	significance	significance	NOUN
cjfa-21482	139	7	of	of	ADP
cjfa-21482	139	8	the	the	DET
cjfa-21482	139	9	models	model	NOUN
cjfa-21482	139	10	,	,	PUNCT
cjfa-21482	139	11	panel	panel	NOUN
cjfa-21482	139	12	data	data	NOUN
cjfa-21482	139	13	regressions	regression	NOUN
cjfa-21482	139	14	are	be	AUX
cjfa-21482	139	15	run	run	VERB
cjfa-21482	139	16	.	.	PUNCT
cjfa-21482	140	1	panel	panel	NOUN
cjfa-21482	140	2	data	datum	NOUN
cjfa-21482	140	3	is	be	AUX
cjfa-21482	140	4	defined	define	VERB
cjfa-21482	140	5	as	as	ADP
cjfa-21482	140	6	a	a	DET
cjfa-21482	140	7	data	data	NOUN
cjfa-21482	140	8	set	set	VERB
cjfa-21482	140	9	encompassing	encompass	VERB
cjfa-21482	140	10	repeated	repeat	VERB
cjfa-21482	140	11	cross	cross	NOUN
cjfa-21482	140	12	sections	section	NOUN
cjfa-21482	140	13	over	over	ADP
cjfa-21482	140	14	time	time	NOUN
cjfa-21482	140	15	.	.	PUNCT
cjfa-21482	141	1	with	with	ADP
cjfa-21482	141	2	a	a	DET
cjfa-21482	141	3	balanced	balanced	ADJ
cjfa-21482	141	4	panel	panel	NOUN
cjfa-21482	141	5	,	,	PUNCT
cjfa-21482	141	6	the	the	DET
cjfa-21482	141	7	same	same	ADJ
cjfa-21482	141	8	units	unit	NOUN
cjfa-21482	141	9	are	be	AUX
cjfa-21482	141	10	observed	observe	VERB
cjfa-21482	141	11	in	in	ADP
cjfa-21482	141	12	each	each	DET
cjfa-21482	141	13	time	time	NOUN
cjfa-21482	141	14	period	period	NOUN
cjfa-21482	141	15	.	.	PUNCT
cjfa-21482	142	1	with	with	ADP
cjfa-21482	142	2	an	an	DET
cjfa-21482	142	3	unbalanced	unbalanced	ADJ
cjfa-21482	142	4	panel	panel	NOUN
cjfa-21482	142	5	,	,	PUNCT
cjfa-21482	142	6	some	some	DET
cjfa-21482	142	7	units	unit	NOUN
cjfa-21482	142	8	do	do	AUX
cjfa-21482	142	9	not	not	PART
cjfa-21482	142	10	appear	appear	VERB
cjfa-21482	142	11	in	in	ADP
cjfa-21482	142	12	each	each	DET
cjfa-21482	142	13	time	time	NOUN
cjfa-21482	142	14	period	period	NOUN
cjfa-21482	142	15	,	,	PUNCT
cjfa-21482	142	16	often	often	ADV
cjfa-21482	142	17	due	due	ADP
cjfa-21482	142	18	to	to	ADP
cjfa-21482	142	19	attrition	attrition	NOUN
cjfa-21482	142	20	(	(	PUNCT
cjfa-21482	142	21	e.g.	e.g.	ADV
cjfa-21482	142	22	wooldridge	wooldridge	PROPN
cjfa-21482	142	23	,	,	PUNCT
cjfa-21482	142	24	2002	2002	NUM
cjfa-21482	142	25	)	)	PUNCT
cjfa-21482	142	26	.	.	PUNCT
cjfa-21482	143	1	the	the	DET
cjfa-21482	143	2	dataset	dataset	NOUN
cjfa-21482	143	3	used	use	VERB
cjfa-21482	143	4	in	in	ADP
cjfa-21482	143	5	the	the	DET
cjfa-21482	143	6	study	study	NOUN
cjfa-21482	143	7	is	be	AUX
cjfa-21482	143	8	therefore	therefore	ADV
cjfa-21482	143	9	a	a	DET
cjfa-21482	143	10	balanced	balanced	ADJ
cjfa-21482	143	11	panel	panel	NOUN
cjfa-21482	143	12	and	and	CCONJ
cjfa-21482	143	13	the	the	DET
cjfa-21482	143	14	software	software	NOUN
cjfa-21482	143	15	that	that	PRON
cjfa-21482	143	16	is	be	AUX
cjfa-21482	143	17	used	use	VERB
cjfa-21482	143	18	is	be	AUX
cjfa-21482	143	19	stata	stata	NOUN
cjfa-21482	143	20	to	to	PART
cjfa-21482	143	21	perform	perform	VERB
cjfa-21482	143	22	the	the	DET
cjfa-21482	143	23	empirical	empirical	ADJ
cjfa-21482	143	24	analyses	analysis	NOUN
cjfa-21482	143	25	.	.	PUNCT
cjfa-21482	144	1	it	it	PRON
cjfa-21482	144	2	is	be	AUX
cjfa-21482	144	3	important	important	ADJ
cjfa-21482	144	4	to	to	PART
cjfa-21482	144	5	also	also	ADV
cjfa-21482	144	6	keep	keep	VERB
cjfa-21482	144	7	in	in	ADP
cjfa-21482	144	8	mind	mind	NOUN
cjfa-21482	144	9	that	that	SCONJ
cjfa-21482	144	10	stata	stata	PROPN
cjfa-21482	144	11	does	do	VERB
cjfa-21482	144	12	a	a	DET
cjfa-21482	144	13	good	good	ADJ
cjfa-21482	144	14	job	job	NOUN
cjfa-21482	144	15	of	of	ADP
cjfa-21482	144	16	smoothing	smooth	VERB
cjfa-21482	144	17	the	the	DET
cjfa-21482	144	18	observations	observation	NOUN
cjfa-21482	144	19	and	and	CCONJ
cjfa-21482	144	20	thereby	thereby	ADV
cjfa-21482	144	21	enhances	enhance	VERB
cjfa-21482	144	22	the	the	DET
cjfa-21482	144	23	data	datum	NOUN
cjfa-21482	144	24	quality	quality	NOUN
cjfa-21482	144	25	as	as	ADV
cjfa-21482	144	26	well	well	ADV
cjfa-21482	144	27	as	as	ADP
cjfa-21482	144	28	the	the	DET
cjfa-21482	144	29	relevance	relevance	NOUN
cjfa-21482	144	30	and	and	CCONJ
cjfa-21482	144	31	significance	significance	NOUN
cjfa-21482	144	32	of	of	ADP
cjfa-21482	144	33	the	the	DET
cjfa-21482	144	34	statistical	statistical	ADJ
cjfa-21482	144	35	analyses	analysis	NOUN
cjfa-21482	144	36	.	.	PUNCT
cjfa-21482	145	1	for	for	ADP
cjfa-21482	145	2	each	each	PRON
cjfa-21482	145	3	of	of	ADP
cjfa-21482	145	4	the	the	DET
cjfa-21482	145	5	(	(	PUNCT
cjfa-21482	145	6	univariate	univariate	ADJ
cjfa-21482	145	7	)	)	PUNCT
cjfa-21482	145	8	models	model	NOUN
cjfa-21482	145	9	,	,	PUNCT
cjfa-21482	145	10	panel	panel	NOUN
cjfa-21482	145	11	regressions	regression	NOUN
cjfa-21482	145	12	with	with	ADP
cjfa-21482	145	13	fixed	fix	VERB
cjfa-21482	145	14	effects	effect	NOUN
cjfa-21482	145	15	and	and	CCONJ
cjfa-21482	145	16	panel	panel	NOUN
cjfa-21482	145	17	regression	regression	NOUN
cjfa-21482	145	18	with	with	ADP
cjfa-21482	145	19	random	random	ADJ
cjfa-21482	145	20	effects	effect	NOUN
cjfa-21482	145	21	are	be	AUX
cjfa-21482	145	22	run	run	VERB
cjfa-21482	145	23	to	to	PART
cjfa-21482	145	24	measure	measure	VERB
cjfa-21482	145	25	and	and	CCONJ
cjfa-21482	145	26	understand	understand	VERB
cjfa-21482	145	27	the	the	DET
cjfa-21482	145	28	relationship	relationship	NOUN
cjfa-21482	145	29	between	between	ADP
cjfa-21482	145	30	corporate	corporate	ADJ
cjfa-21482	145	31	intangibles	intangible	NOUN
cjfa-21482	145	32	and	and	CCONJ
cjfa-21482	145	33	financial	financial	ADJ
cjfa-21482	145	34	performance	performance	NOUN
cjfa-21482	145	35	.	.	PUNCT
cjfa-21482	146	1	the	the	DET
cjfa-21482	146	2	panel	panel	NOUN
cjfa-21482	146	3	regression	regression	NOUN
cjfa-21482	146	4	models	model	NOUN
cjfa-21482	146	5	are	be	AUX
cjfa-21482	146	6	specified	specify	VERB
cjfa-21482	146	7	as	as	ADP
cjfa-21482	146	8	:	:	PUNCT
cjfa-21482	146	9	1	1	X
cjfa-21482	146	10	.	.	X
cjfa-21482	146	11	yit	yit	NOUN
cjfa-21482	146	12	=	=	SYM
cjfa-21482	146	13	ψ0+ψixit	ψ0+ψixit	NOUN
cjfa-21482	146	14	+	+	NOUN
cjfa-21482	146	15	εit	εit	VERB
cjfa-21482	146	16	2	2	NUM
cjfa-21482	146	17	.	.	PUNCT
cjfa-21482	146	18	yit	yit	NOUN
cjfa-21482	146	19	=	=	SYM
cjfa-21482	146	20	ψ0i+ψixit	ψ0i+ψixit	PRON
cjfa-21482	146	21	+	+	VERB
cjfa-21482	146	22	εit	εit	VERB
cjfa-21482	146	23	the	the	DET
cjfa-21482	146	24	impact	impact	NOUN
cjfa-21482	146	25	of	of	ADP
cjfa-21482	146	26	intangible	intangible	ADJ
cjfa-21482	146	27	factors	factor	NOUN
cjfa-21482	146	28	on	on	ADP
cjfa-21482	146	29	profitability	profitability	NOUN
cjfa-21482	146	30	…	…	PUNCT
cjfa-21482	146	31	35	35	NUM
cjfa-21482	146	32	(	(	PUNCT
cjfa-21482	146	33	1	1	NUM
cjfa-21482	146	34	)	)	PUNCT
cjfa-21482	146	35	and	and	CCONJ
cjfa-21482	146	36	(	(	PUNCT
cjfa-21482	146	37	2	2	X
cjfa-21482	146	38	)	)	PUNCT
cjfa-21482	146	39	statements	statement	NOUN
cjfa-21482	146	40	above	above	ADV
cjfa-21482	146	41	predict	predict	VERB
cjfa-21482	146	42	fixed	fix	VERB
cjfa-21482	146	43	and	and	CCONJ
cjfa-21482	146	44	random	random	ADJ
cjfa-21482	146	45	-	-	PUNCT
cjfa-21482	146	46	effects	effect	NOUN
cjfa-21482	146	47	panel	panel	NOUN
cjfa-21482	146	48	regression	regression	NOUN
cjfa-21482	146	49	models	model	NOUN
cjfa-21482	146	50	respectively	respectively	ADV
cjfa-21482	146	51	,	,	PUNCT
cjfa-21482	146	52	wherein	wherein	SCONJ
cjfa-21482	146	53	all	all	DET
cjfa-21482	146	54	the	the	DET
cjfa-21482	146	55	denoted	denote	VERB
cjfa-21482	146	56	terms	term	NOUN
cjfa-21482	146	57	have	have	VERB
cjfa-21482	146	58	obvious	obvious	ADJ
cjfa-21482	146	59	meaning	meaning	NOUN
cjfa-21482	146	60	.	.	PUNCT
cjfa-21482	147	1	in	in	ADP
cjfa-21482	147	2	addition	addition	NOUN
cjfa-21482	147	3	to	to	ADP
cjfa-21482	147	4	these	these	DET
cjfa-21482	147	5	tests	test	NOUN
cjfa-21482	147	6	,	,	PUNCT
cjfa-21482	147	7	pooled	pool	VERB
cjfa-21482	147	8	ols	ol	NOUN
cjfa-21482	147	9	regressions	regression	NOUN
cjfa-21482	147	10	are	be	AUX
cjfa-21482	147	11	also	also	ADV
cjfa-21482	147	12	performed	perform	VERB
cjfa-21482	147	13	.	.	PUNCT
cjfa-21482	148	1	depending	depend	VERB
cjfa-21482	148	2	on	on	ADP
cjfa-21482	148	3	the	the	DET
cjfa-21482	148	4	results	result	NOUN
cjfa-21482	148	5	,	,	PUNCT
cjfa-21482	148	6	those	those	DET
cjfa-21482	148	7	regressions	regression	NOUN
cjfa-21482	148	8	are	be	AUX
cjfa-21482	148	9	compared	compare	VERB
cjfa-21482	148	10	to	to	ADP
cjfa-21482	148	11	each	each	DET
cjfa-21482	148	12	other	other	ADJ
cjfa-21482	148	13	in	in	ADP
cjfa-21482	148	14	order	order	NOUN
cjfa-21482	148	15	to	to	PART
cjfa-21482	148	16	determine	determine	VERB
cjfa-21482	148	17	which	which	DET
cjfa-21482	148	18	model	model	NOUN
cjfa-21482	148	19	may	may	AUX
cjfa-21482	148	20	be	be	AUX
cjfa-21482	148	21	the	the	DET
cjfa-21482	148	22	best	good	ADJ
cjfa-21482	148	23	fit	fit	ADJ
cjfa-21482	148	24	and	and	CCONJ
cjfa-21482	148	25	therefore	therefore	ADV
cjfa-21482	148	26	should	should	AUX
cjfa-21482	148	27	be	be	AUX
cjfa-21482	148	28	eventually	eventually	ADV
cjfa-21482	148	29	adapted	adapt	VERB
cjfa-21482	148	30	.	.	PUNCT
cjfa-21482	149	1	hausman	hausman	PROPN
cjfa-21482	149	2	test	test	NOUN
cjfa-21482	149	3	is	be	AUX
cjfa-21482	149	4	thereby	thereby	ADV
cjfa-21482	149	5	performed	perform	VERB
cjfa-21482	149	6	in	in	ADP
cjfa-21482	149	7	order	order	NOUN
cjfa-21482	149	8	to	to	PART
cjfa-21482	149	9	decide	decide	VERB
cjfa-21482	149	10	between	between	ADP
cjfa-21482	149	11	fixed	fixed	ADJ
cjfa-21482	149	12	and	and	CCONJ
cjfa-21482	149	13	random	random	ADJ
cjfa-21482	149	14	effects	effect	NOUN
cjfa-21482	149	15	.	.	PUNCT
cjfa-21482	150	1	in	in	ADP
cjfa-21482	150	2	the	the	DET
cjfa-21482	150	3	regression	regression	NOUN
cjfa-21482	150	4	models	model	NOUN
cjfa-21482	150	5	,	,	PUNCT
cjfa-21482	150	6	the	the	DET
cjfa-21482	150	7	assumption	assumption	NOUN
cjfa-21482	150	8	that	that	SCONJ
cjfa-21482	150	9	the	the	DET
cjfa-21482	150	10	variance	variance	NOUN
cjfa-21482	150	11	of	of	ADP
cjfa-21482	150	12	the	the	DET
cjfa-21482	150	13	error	error	NOUN
cjfa-21482	150	14	term	term	NOUN
cjfa-21482	150	15	is	be	AUX
cjfa-21482	150	16	constant	constant	ADJ
cjfa-21482	150	17	is	be	AUX
cjfa-21482	150	18	known	know	VERB
cjfa-21482	150	19	as	as	ADP
cjfa-21482	150	20	homoscedasticity	homoscedasticity	NOUN
cjfa-21482	150	21	.	.	PUNCT
cjfa-21482	151	1	if	if	SCONJ
cjfa-21482	151	2	the	the	DET
cjfa-21482	151	3	error	error	NOUN
cjfa-21482	151	4	terms	term	NOUN
cjfa-21482	151	5	do	do	AUX
cjfa-21482	151	6	not	not	PART
cjfa-21482	151	7	have	have	VERB
cjfa-21482	151	8	constant	constant	ADJ
cjfa-21482	151	9	variance	variance	NOUN
cjfa-21482	151	10	,	,	PUNCT
cjfa-21482	151	11	they	they	PRON
cjfa-21482	151	12	are	be	AUX
cjfa-21482	151	13	said	say	VERB
cjfa-21482	151	14	to	to	PART
cjfa-21482	151	15	be	be	AUX
cjfa-21482	151	16	heteroscedastic	heteroscedastic	ADJ
cjfa-21482	151	17	.	.	PUNCT
cjfa-21482	152	1	errors	error	NOUN
cjfa-21482	152	2	may	may	AUX
cjfa-21482	152	3	increase	increase	VERB
cjfa-21482	152	4	as	as	ADP
cjfa-21482	152	5	the	the	DET
cjfa-21482	152	6	value	value	NOUN
cjfa-21482	152	7	of	of	ADP
cjfa-21482	152	8	an	an	DET
cjfa-21482	152	9	independent	independent	ADJ
cjfa-21482	152	10	variable	variable	ADJ
cjfa-21482	152	11	increases	increase	NOUN
cjfa-21482	152	12	.	.	PUNCT
cjfa-21482	153	1	therefore	therefore	ADV
cjfa-21482	153	2	,	,	PUNCT
cjfa-21482	153	3	in	in	ADP
cjfa-21482	153	4	an	an	DET
cjfa-21482	153	5	effort	effort	NOUN
cjfa-21482	153	6	to	to	PART
cjfa-21482	153	7	eliminate	eliminate	VERB
cjfa-21482	153	8	any	any	DET
cjfa-21482	153	9	chances	chance	NOUN
cjfa-21482	153	10	of	of	ADP
cjfa-21482	153	11	heteroscedasticity	heteroscedasticity	NOUN
cjfa-21482	153	12	,	,	PUNCT
cjfa-21482	153	13	breusch	breusch	ADJ
cjfa-21482	153	14	-	-	PUNCT
cjfa-21482	153	15	pagan	pagan	ADJ
cjfa-21482	153	16	/	/	SYM
cjfa-21482	153	17	cook	cook	PROPN
cjfa-21482	153	18	-	-	PUNCT
cjfa-21482	153	19	weisberg	weisberg	PROPN
cjfa-21482	153	20	(	(	PUNCT
cjfa-21482	153	21	estat	estat	X
cjfa-21482	153	22	hottest	hot	ADJ
cjfa-21482	153	23	)	)	PUNCT
cjfa-21482	153	24	test	test	NOUN
cjfa-21482	153	25	is	be	AUX
cjfa-21482	153	26	also	also	ADV
cjfa-21482	153	27	designed	design	VERB
cjfa-21482	153	28	to	to	PART
cjfa-21482	153	29	detect	detect	VERB
cjfa-21482	153	30	any	any	DET
cjfa-21482	153	31	linear	linear	ADJ
cjfa-21482	153	32	form	form	NOUN
cjfa-21482	153	33	of	of	ADP
cjfa-21482	153	34	heteroscedasticity	heteroscedasticity	NOUN
cjfa-21482	153	35	that	that	PRON
cjfa-21482	153	36	might	might	AUX
cjfa-21482	153	37	be	be	AUX
cjfa-21482	153	38	extant	extant	ADJ
cjfa-21482	153	39	in	in	ADP
cjfa-21482	153	40	our	our	PRON
cjfa-21482	153	41	models	model	NOUN
cjfa-21482	153	42	.	.	PUNCT
cjfa-21482	154	1	in	in	ADP
cjfa-21482	154	2	other	other	ADJ
cjfa-21482	154	3	words	word	NOUN
cjfa-21482	154	4	,	,	PUNCT
cjfa-21482	154	5	the	the	DET
cjfa-21482	154	6	opted	opt	VERB
cjfa-21482	154	7	-	-	PUNCT
cjfa-21482	154	8	for	for	ADP
cjfa-21482	154	9	model	model	NOUN
cjfa-21482	154	10	is	be	AUX
cjfa-21482	154	11	also	also	ADV
cjfa-21482	154	12	tested	test	VERB
cjfa-21482	154	13	for	for	ADP
cjfa-21482	154	14	the	the	DET
cjfa-21482	154	15	sake	sake	NOUN
cjfa-21482	154	16	of	of	ADP
cjfa-21482	154	17	assurance	assurance	NOUN
cjfa-21482	154	18	of	of	ADP
cjfa-21482	154	19	the	the	DET
cjfa-21482	154	20	elimination	elimination	NOUN
cjfa-21482	154	21	of	of	ADP
cjfa-21482	154	22	any	any	DET
cjfa-21482	154	23	heteroscedasticity	heteroscedasticity	NOUN
cjfa-21482	154	24	that	that	PRON
cjfa-21482	154	25	might	might	AUX
cjfa-21482	154	26	be	be	AUX
cjfa-21482	154	27	involved	involve	VERB
cjfa-21482	154	28	.	.	PUNCT
cjfa-21482	155	1	the	the	DET
cjfa-21482	155	2	next	next	ADJ
cjfa-21482	155	3	section	section	NOUN
cjfa-21482	155	4	provides	provide	VERB
cjfa-21482	155	5	the	the	DET
cjfa-21482	155	6	analysis	analysis	NOUN
cjfa-21482	155	7	results	result	NOUN
cjfa-21482	155	8	with	with	ADP
cjfa-21482	155	9	details	detail	NOUN
cjfa-21482	155	10	.	.	PUNCT
cjfa-21482	156	1	analysis	analysis	NOUN
cjfa-21482	156	2	results	result	VERB
cjfa-21482	156	3	1	1	NUM
cjfa-21482	156	4	.	.	PUNCT
cjfa-21482	156	5	descriptive	descriptive	ADJ
cjfa-21482	156	6	statistics	statistic	NOUN
cjfa-21482	156	7	we	we	PRON
cjfa-21482	156	8	start	start	VERB
cjfa-21482	156	9	with	with	ADP
cjfa-21482	156	10	the	the	DET
cjfa-21482	156	11	presentation	presentation	NOUN
cjfa-21482	156	12	of	of	ADP
cjfa-21482	156	13	the	the	DET
cjfa-21482	156	14	descriptive	descriptive	ADJ
cjfa-21482	156	15	statistics	statistic	NOUN
cjfa-21482	156	16	.	.	PUNCT
cjfa-21482	157	1	descriptive	descriptive	ADJ
cjfa-21482	157	2	statistics	statistic	NOUN
cjfa-21482	157	3	for	for	ADP
cjfa-21482	157	4	all	all	DET
cjfa-21482	157	5	the	the	DET
cjfa-21482	157	6	variables	variable	NOUN
cjfa-21482	157	7	used	use	VERB
cjfa-21482	157	8	in	in	ADP
cjfa-21482	157	9	this	this	DET
cjfa-21482	157	10	investigation	investigation	NOUN
cjfa-21482	157	11	are	be	AUX
cjfa-21482	157	12	summarized	summarize	VERB
cjfa-21482	157	13	in	in	ADP
cjfa-21482	157	14	the	the	DET
cjfa-21482	157	15	following	follow	VERB
cjfa-21482	157	16	table	table	NOUN
cjfa-21482	157	17	,	,	PUNCT
cjfa-21482	157	18	table	table	NOUN
cjfa-21482	157	19	2	2	NUM
cjfa-21482	157	20	.	.	PUNCT
cjfa-21482	158	1	as	as	SCONJ
cjfa-21482	158	2	can	can	AUX
cjfa-21482	158	3	be	be	AUX
cjfa-21482	158	4	seen	see	VERB
cjfa-21482	158	5	in	in	ADP
cjfa-21482	158	6	the	the	DET
cjfa-21482	158	7	below	below	ADV
cjfa-21482	158	8	-	-	PUNCT
cjfa-21482	158	9	given	give	VERB
cjfa-21482	158	10	table	table	NOUN
cjfa-21482	158	11	,	,	PUNCT
cjfa-21482	158	12	table	table	NOUN
cjfa-21482	158	13	2	2	NUM
cjfa-21482	158	14	,	,	PUNCT
cjfa-21482	158	15	cvif	cvif	NOUN
cjfa-21482	158	16	values	value	NOUN
cjfa-21482	158	17	of	of	ADP
cjfa-21482	158	18	the	the	DET
cjfa-21482	158	19	sample	sample	NOUN
cjfa-21482	158	20	companies	company	NOUN
cjfa-21482	158	21	range	range	VERB
cjfa-21482	158	22	from	from	ADP
cjfa-21482	158	23	0.17	0.17	NUM
cjfa-21482	158	24	to	to	ADP
cjfa-21482	158	25	97.64	97.64	NUM
cjfa-21482	158	26	as	as	ADP
cjfa-21482	158	27	for	for	ADP
cjfa-21482	158	28	overall	overall	ADJ
cjfa-21482	158	29	population	population	NOUN
cjfa-21482	158	30	.	.	PUNCT
cjfa-21482	159	1	the	the	DET
cjfa-21482	159	2	numbers	number	NOUN
cjfa-21482	159	3	(	(	PUNCT
cjfa-21482	159	4	mean	mean	ADJ
cjfa-21482	159	5	,	,	PUNCT
cjfa-21482	159	6	standard	standard	ADJ
cjfa-21482	159	7	deviation	deviation	NOUN
cjfa-21482	159	8	,	,	PUNCT
cjfa-21482	159	9	min	min	PROPN
cjfa-21482	159	10	and	and	CCONJ
cjfa-21482	159	11	max	max	PROPN
cjfa-21482	159	12	)	)	PUNCT
cjfa-21482	159	13	as	as	ADP
cjfa-21482	159	14	for	for	ADP
cjfa-21482	159	15	cvif	cvif	NOUN
cjfa-21482	159	16	’s	’s	PART
cjfa-21482	159	17	raw	raw	ADJ
cjfa-21482	159	18	down	down	ADV
cjfa-21482	159	19	there	there	PRON
cjfa-21482	159	20	are	be	VERB
cjfa-21482	159	21	in	in	ADP
cjfa-21482	159	22	millions	million	NOUN
cjfa-21482	159	23	of	of	ADP
cjfa-21482	159	24	omr	omr	NOUN
cjfa-21482	159	25	(	(	PUNCT
cjfa-21482	159	26	omani	omani	ADJ
cjfa-21482	159	27	riyal	riyal	NOUN
cjfa-21482	159	28	)	)	PUNCT
cjfa-21482	159	29	.	.	PUNCT
cjfa-21482	160	1	omr	omr	NOUN
cjfa-21482	160	2	is	be	AUX
cjfa-21482	160	3	a	a	DET
cjfa-21482	160	4	fixed	fix	VERB
cjfa-21482	160	5	currency	currency	NOUN
cjfa-21482	160	6	which	which	PRON
cjfa-21482	160	7	is	be	AUX
cjfa-21482	160	8	pegged	peg	VERB
cjfa-21482	160	9	to	to	ADP
cjfa-21482	160	10	the	the	DET
cjfa-21482	160	11	usd	usd	NOUN
cjfa-21482	160	12	at	at	ADP
cjfa-21482	160	13	about	about	ADV
cjfa-21482	160	14	1	1	NUM
cjfa-21482	160	15	omr=	omr=	NUM
cjfa-21482	160	16	2.60	2.60	NUM
cjfa-21482	160	17	usd	usd	NOUN
cjfa-21482	160	18	.	.	PUNCT
cjfa-21482	161	1	the	the	DET
cjfa-21482	161	2	other	other	ADJ
cjfa-21482	161	3	measure	measure	NOUN
cjfa-21482	161	4	of	of	ADP
cjfa-21482	161	5	intangibles	intangible	NOUN
cjfa-21482	161	6	,	,	PUNCT
cjfa-21482	161	7	cvifta	cvifta	NOUN
cjfa-21482	161	8	,	,	PUNCT
cjfa-21482	161	9	ranges	range	VERB
cjfa-21482	161	10	from	from	ADP
cjfa-21482	161	11	0	0	NUM
cjfa-21482	161	12	to	to	ADP
cjfa-21482	161	13	63	63	NUM
cjfa-21482	161	14	percentages	percentage	NOUN
cjfa-21482	161	15	(	(	PUNCT
cjfa-21482	161	16	%	%	NOUN
cjfa-21482	161	17	s	s	X
cjfa-21482	161	18	)	)	PUNCT
cjfa-21482	161	19	overall	overall	ADJ
cjfa-21482	161	20	.	.	PUNCT
cjfa-21482	162	1	it	it	PRON
cjfa-21482	162	2	is	be	AUX
cjfa-21482	162	3	important	important	ADJ
cjfa-21482	162	4	to	to	PART
cjfa-21482	162	5	remember	remember	VERB
cjfa-21482	162	6	that	that	SCONJ
cjfa-21482	162	7	cvifta	cvifta	NOUN
cjfa-21482	162	8	by	by	ADP
cjfa-21482	162	9	definition	definition	NOUN
cjfa-21482	162	10	takes	take	VERB
cjfa-21482	162	11	into	into	ADP
cjfa-21482	162	12	consideration	consideration	NOUN
cjfa-21482	162	13	the	the	DET
cjfa-21482	162	14	relative	relative	ADJ
cjfa-21482	162	15	size	size	NOUN
cjfa-21482	162	16	of	of	ADP
cjfa-21482	162	17	the	the	DET
cjfa-21482	162	18	company	company	NOUN
cjfa-21482	162	19	.	.	PUNCT
cjfa-21482	163	1	it	it	PRON
cjfa-21482	163	2	is	be	AUX
cjfa-21482	163	3	also	also	ADV
cjfa-21482	163	4	important	important	ADJ
cjfa-21482	163	5	to	to	PART
cjfa-21482	163	6	note	note	VERB
cjfa-21482	163	7	that	that	SCONJ
cjfa-21482	163	8	for	for	ADP
cjfa-21482	163	9	financial	financial	ADJ
cjfa-21482	163	10	performance	performance	NOUN
cjfa-21482	163	11	ratios	ratio	NOUN
cjfa-21482	163	12	depicted	depict	VERB
cjfa-21482	163	13	below	below	ADV
cjfa-21482	163	14	,	,	PUNCT
cjfa-21482	163	15	there	there	PRON
cjfa-21482	163	16	are	be	VERB
cjfa-21482	163	17	wide	wide	ADJ
cjfa-21482	163	18	gaps	gap	NOUN
cjfa-21482	163	19	between	between	ADP
cjfa-21482	163	20	the	the	DET
cjfa-21482	163	21	extreme	extreme	ADJ
cjfa-21482	163	22	points	point	NOUN
cjfa-21482	163	23	,	,	PUNCT
cjfa-21482	163	24	suggesting	suggest	VERB
cjfa-21482	163	25	that	that	SCONJ
cjfa-21482	163	26	the	the	DET
cjfa-21482	163	27	values	value	NOUN
cjfa-21482	163	28	set	set	VERB
cjfa-21482	163	29	between	between	ADP
cjfa-21482	163	30	lower	low	ADJ
cjfa-21482	163	31	(	(	PUNCT
cjfa-21482	163	32	minimum	minimum	NOUN
cjfa-21482	163	33	)	)	PUNCT
cjfa-21482	163	34	and	and	CCONJ
cjfa-21482	163	35	upper	upper	ADJ
cjfa-21482	163	36	(	(	PUNCT
cjfa-21482	163	37	maximum	maximum	ADJ
cjfa-21482	163	38	)	)	PUNCT
cjfa-21482	163	39	bounds	bound	NOUN
cjfa-21482	163	40	significantly	significantly	ADV
cjfa-21482	163	41	vary	vary	VERB
cjfa-21482	163	42	.	.	PUNCT
cjfa-21482	164	1	here	here	ADV
cjfa-21482	164	2	,	,	PUNCT
cjfa-21482	164	3	it	it	PRON
cjfa-21482	164	4	is	be	AUX
cjfa-21482	164	5	seen	see	VERB
cjfa-21482	164	6	that	that	SCONJ
cjfa-21482	164	7	cvif	cvif	NOUN
cjfa-21482	164	8	is	be	AUX
cjfa-21482	164	9	the	the	DET
cjfa-21482	164	10	one	one	NOUN
cjfa-21482	164	11	with	with	ADP
cjfa-21482	164	12	the	the	DET
cjfa-21482	164	13	higher	high	ADJ
cjfa-21482	164	14	deviation	deviation	NOUN
cjfa-21482	164	15	,	,	PUNCT
cjfa-21482	164	16	documenting	document	VERB
cjfa-21482	164	17	that	that	SCONJ
cjfa-21482	164	18	the	the	DET
cjfa-21482	164	19	group	group	NOUN
cjfa-21482	164	20	cvif	cvif	VERB
cjfa-21482	164	21	differences	difference	NOUN
cjfa-21482	164	22	among	among	ADP
cjfa-21482	164	23	the	the	DET
cjfa-21482	164	24	listed	list	VERB
cjfa-21482	164	25	firms	firm	NOUN
cjfa-21482	164	26	are	be	AUX
cjfa-21482	164	27	higher	high	ADJ
cjfa-21482	164	28	than	than	ADP
cjfa-21482	164	29	those	those	PRON
cjfa-21482	164	30	in	in	ADP
cjfa-21482	164	31	cvifta	cvifta	NOUN
cjfa-21482	164	32	.	.	PUNCT
cjfa-21482	165	1	mike	mike	PROPN
cjfa-21482	165	2	onder	onder	PROPN
cjfa-21482	165	3	kaymaz	kaymaz	PROPN
cjfa-21482	165	4	,	,	PUNCT
cjfa-21482	165	5	ilker	ilker	PROPN
cjfa-21482	165	6	yilmaz	yilmaz	PROPN
cjfa-21482	165	7	,	,	PUNCT
cjfa-21482	165	8	ozgur	ozgur	PROPN
cjfa-21482	165	9	kaymaz	kaymaz	PROPN
cjfa-21482	165	10	36	36	NUM
cjfa-21482	165	11	a	a	DET
cjfa-21482	165	12	similar	similar	ADJ
cjfa-21482	165	13	situation	situation	NOUN
cjfa-21482	165	14	exists	exist	VERB
cjfa-21482	165	15	also	also	ADV
cjfa-21482	165	16	for	for	ADP
cjfa-21482	165	17	the	the	DET
cjfa-21482	165	18	dependent	dependent	ADJ
cjfa-21482	165	19	variables	variable	NOUN
cjfa-21482	165	20	that	that	PRON
cjfa-21482	165	21	are	be	AUX
cjfa-21482	165	22	regressed	regress	VERB
cjfa-21482	165	23	on	on	ADP
cjfa-21482	165	24	cvif	cvif	NOUN
cjfa-21482	165	25	and	and	CCONJ
cjfa-21482	165	26	cvifta	cvifta	NOUN
cjfa-21482	165	27	each	each	PRON
cjfa-21482	165	28	.	.	PUNCT
cjfa-21482	166	1	it	it	PRON
cjfa-21482	166	2	is	be	AUX
cjfa-21482	166	3	seen	see	VERB
cjfa-21482	166	4	that	that	SCONJ
cjfa-21482	166	5	the	the	DET
cjfa-21482	166	6	gaps	gap	NOUN
cjfa-21482	166	7	between	between	ADP
cjfa-21482	166	8	the	the	DET
cjfa-21482	166	9	minima	minima	NOUN
cjfa-21482	166	10	and	and	CCONJ
cjfa-21482	166	11	maxima	maxima	NOUN
cjfa-21482	166	12	for	for	ADP
cjfa-21482	166	13	them	they	PRON
cjfa-21482	166	14	are	be	AUX
cjfa-21482	166	15	wide	wide	ADV
cjfa-21482	166	16	such	such	ADJ
cjfa-21482	166	17	that	that	SCONJ
cjfa-21482	166	18	the	the	DET
cjfa-21482	166	19	minima	minima	NOUN
cjfa-21482	166	20	take	take	VERB
cjfa-21482	166	21	negative	negative	ADJ
cjfa-21482	166	22	values	value	NOUN
cjfa-21482	166	23	in	in	ADV
cjfa-21482	166	24	all	all	ADV
cjfa-21482	166	25	.	.	PUNCT
cjfa-21482	167	1	it	it	PRON
cjfa-21482	167	2	is	be	AUX
cjfa-21482	167	3	also	also	ADV
cjfa-21482	167	4	observed	observe	VERB
cjfa-21482	167	5	that	that	SCONJ
cjfa-21482	167	6	npm	npm	PROPN
cjfa-21482	167	7	is	be	AUX
cjfa-21482	167	8	the	the	DET
cjfa-21482	167	9	one	one	NUM
cjfa-21482	167	10	with	with	ADP
cjfa-21482	167	11	the	the	DET
cjfa-21482	167	12	highest	high	ADJ
cjfa-21482	167	13	deviation	deviation	NOUN
cjfa-21482	167	14	,	,	PUNCT
cjfa-21482	167	15	suggesting	suggest	VERB
cjfa-21482	167	16	that	that	SCONJ
cjfa-21482	167	17	the	the	DET
cjfa-21482	167	18	group	group	NOUN
cjfa-21482	167	19	differences	difference	NOUN
cjfa-21482	167	20	among	among	ADP
cjfa-21482	167	21	the	the	DET
cjfa-21482	167	22	traded	trade	VERB
cjfa-21482	167	23	firms	firm	NOUN
cjfa-21482	167	24	are	be	AUX
cjfa-21482	167	25	the	the	DET
cjfa-21482	167	26	highest	high	ADJ
cjfa-21482	167	27	out	out	ADV
cjfa-21482	167	28	there	there	ADV
cjfa-21482	167	29	.	.	PUNCT
cjfa-21482	168	1	next	next	ADJ
cjfa-21482	168	2	subsection	subsection	NOUN
cjfa-21482	168	3	presents	present	VERB
cjfa-21482	168	4	the	the	DET
cjfa-21482	168	5	empirical	empirical	ADJ
cjfa-21482	168	6	test	test	NOUN
cjfa-21482	168	7	results	result	NOUN
cjfa-21482	168	8	.	.	PUNCT
cjfa-21482	169	1	table	table	NOUN
cjfa-21482	169	2	2	2	NUM
cjfa-21482	169	3	.	.	PUNCT
cjfa-21482	169	4	descriptive	descriptive	ADJ
cjfa-21482	169	5	statistics	statistic	NOUN
cjfa-21482	169	6	variable	variable	ADJ
cjfa-21482	169	7	mean	mean	VERB
cjfa-21482	169	8	std	std	PROPN
cjfa-21482	169	9	.	.	PROPN
cjfa-21482	169	10	dev	dev	PROPN
cjfa-21482	169	11	.	.	PUNCT
cjfa-21482	170	1	min	min	PROPN
cjfa-21482	170	2	max	max	PROPN
cjfa-21482	170	3	observations	observation	NOUN
cjfa-21482	170	4	firm	firm	VERB
cjfa-21482	170	5	overall	overall	ADV
cjfa-21482	170	6	27.5	27.5	NUM
cjfa-21482	170	7	15.62199	15.62199	NUM
cjfa-21482	170	8	1	1	NUM
cjfa-21482	170	9	54	54	NUM
cjfa-21482	170	10	n	n	PRON
cjfa-21482	170	11	=	=	NOUN
cjfa-21482	170	12	216	216	NUM
cjfa-21482	170	13	between	between	ADP
cjfa-21482	170	14	15.73213	15.73213	NUM
cjfa-21482	170	15	1	1	NUM
cjfa-21482	170	16	54	54	NUM
cjfa-21482	170	17	n	n	PRON
cjfa-21482	170	18	=	=	NOUN
cjfa-21482	170	19	54	54	NUM
cjfa-21482	170	20	within	within	ADP
cjfa-21482	170	21	0	0	NUM
cjfa-21482	170	22	27.5	27.5	NUM
cjfa-21482	170	23	27.5	27.5	NUM
cjfa-21482	170	24	t	t	NOUN
cjfa-21482	170	25	=	=	SYM
cjfa-21482	170	26	4	4	NUM
cjfa-21482	170	27	year	year	NOUN
cjfa-21482	170	28	overall	overall	ADJ
cjfa-21482	170	29	2014.5	2014.5	NUM
cjfa-21482	170	30	1.120631	1.120631	NUM
cjfa-21482	170	31	2013	2013	NUM
cjfa-21482	170	32	2016	2016	NUM
cjfa-21482	170	33	n	n	CCONJ
cjfa-21482	170	34	=	=	NOUN
cjfa-21482	170	35	216	216	NUM
cjfa-21482	170	36	between	between	ADP
cjfa-21482	170	37	0	0	NUM
cjfa-21482	170	38	2014.5	2014.5	NUM
cjfa-21482	170	39	2014.5	2014.5	NUM
cjfa-21482	170	40	n	n	NOUN
cjfa-21482	170	41	=	=	NOUN
cjfa-21482	170	42	54	54	NUM
cjfa-21482	170	43	within	within	ADP
cjfa-21482	170	44	1.120631	1.120631	NUM
cjfa-21482	170	45	2013	2013	NUM
cjfa-21482	170	46	2016	2016	NUM
cjfa-21482	170	47	t	t	NOUN
cjfa-21482	170	48	=	=	SYM
cjfa-21482	170	49	4	4	NUM
cjfa-21482	170	50	gpm	gpm	NOUN
cjfa-21482	170	51	overall	overall	ADV
cjfa-21482	170	52	25.56019	25.56019	NUM
cjfa-21482	170	53	17.50578	17.50578	NUM
cjfa-21482	170	54	-14	-14	SYM
cjfa-21482	170	55	85	85	NUM
cjfa-21482	170	56	n	n	PRON
cjfa-21482	170	57	=	=	NOUN
cjfa-21482	170	58	216	216	NUM
cjfa-21482	170	59	between	between	ADP
cjfa-21482	170	60	15.98045	15.98045	NUM
cjfa-21482	170	61	-6.5	-6.5	NOUN
cjfa-21482	170	62	72.5	72.5	NUM
cjfa-21482	170	63	n	n	NOUN
cjfa-21482	170	64	=	=	NOUN
cjfa-21482	170	65	54	54	NUM
cjfa-21482	170	66	within	within	ADP
cjfa-21482	170	67	7.391935	7.391935	NUM
cjfa-21482	170	68	-18.4398	-18.4398	SYM
cjfa-21482	170	69	76.81019	76.81019	NUM
cjfa-21482	170	70	t	t	NOUN
cjfa-21482	170	71	=	=	SYM
cjfa-21482	170	72	4	4	NUM
cjfa-21482	170	73	ebitm	ebitm	NOUN
cjfa-21482	170	74	overall	overall	ADJ
cjfa-21482	170	75	9.060185	9.060185	NUM
cjfa-21482	170	76	17.58173	17.58173	NUM
cjfa-21482	170	77	-89	-89	SYM
cjfa-21482	170	78	57	57	NUM
cjfa-21482	170	79	n	n	NOUN
cjfa-21482	170	80	=	=	NOUN
cjfa-21482	170	81	216	216	NUM
cjfa-21482	170	82	between	between	ADP
cjfa-21482	170	83	15.55301	15.55301	NUM
cjfa-21482	170	84	-67.5	-67.5	NUM
cjfa-21482	170	85	33	33	NUM
cjfa-21482	170	86	n	n	NOUN
cjfa-21482	170	87	=	=	NOUN
cjfa-21482	170	88	54	54	NUM
cjfa-21482	170	89	within	within	ADP
cjfa-21482	170	90	8.402173	8.402173	NUM
cjfa-21482	170	91	-40.4398	-40.4398	NUM
cjfa-21482	170	92	58.56019	58.56019	NUM
cjfa-21482	170	93	t	t	NOUN
cjfa-21482	170	94	=	=	SYM
cjfa-21482	170	95	4	4	NUM
cjfa-21482	170	96	npm	npm	NOUN
cjfa-21482	170	97	overall	overall	ADJ
cjfa-21482	170	98	7.037037	7.037037	NUM
cjfa-21482	170	99	18.19784	18.19784	NUM
cjfa-21482	170	100	-89	-89	SYM
cjfa-21482	170	101	84	84	NUM
cjfa-21482	170	102	n	n	NOUN
cjfa-21482	170	103	=	=	NOUN
cjfa-21482	170	104	216	216	NUM
cjfa-21482	170	105	between	between	ADP
cjfa-21482	170	106	15.92623	15.92623	NUM
cjfa-21482	170	107	-69	-69	SYM
cjfa-21482	170	108	35.75	35.75	NUM
cjfa-21482	170	109	n	n	NOUN
cjfa-21482	170	110	=	=	NOUN
cjfa-21482	170	111	54	54	NUM
cjfa-21482	170	112	within	within	ADP
cjfa-21482	170	113	9.0031	9.0031	NUM
cjfa-21482	170	114	-21.963	-21.963	NUM
cjfa-21482	170	115	70.03704	70.03704	NUM
cjfa-21482	170	116	t	t	NOUN
cjfa-21482	170	117	=	=	SYM
cjfa-21482	170	118	4	4	NUM
cjfa-21482	170	119	roa	roa	NOUN
cjfa-21482	170	120	overall	overall	NOUN
cjfa-21482	170	121	5.949074	5.949074	NUM
cjfa-21482	170	122	9.404215	9.404215	NUM
cjfa-21482	170	123	-43	-43	SYM
cjfa-21482	170	124	63	63	NUM
cjfa-21482	170	125	n	n	NOUN
cjfa-21482	170	126	=	=	NOUN
cjfa-21482	170	127	216	216	NUM
cjfa-21482	170	128	between	between	ADP
cjfa-21482	170	129	7.491092	7.491092	NUM
cjfa-21482	170	130	-17.5	-17.5	NUM
cjfa-21482	170	131	19.5	19.5	NUM
cjfa-21482	170	132	n	n	NOUN
cjfa-21482	170	133	=	=	NOUN
cjfa-21482	170	134	54	54	NUM
cjfa-21482	170	135	within	within	ADP
cjfa-21482	170	136	5.753765	5.753765	NUM
cjfa-21482	170	137	-24.3009	-24.3009	SYM
cjfa-21482	170	138	49.44907	49.44907	NUM
cjfa-21482	170	139	t	t	NOUN
cjfa-21482	170	140	=	=	SYM
cjfa-21482	170	141	4	4	NUM
cjfa-21482	170	142	cvif	cvif	NOUN
cjfa-21482	170	143	overall	overall	ADV
cjfa-21482	170	144	7.21	7.21	NUM
cjfa-21482	170	145	13.97077	13.97077	NUM
cjfa-21482	170	146	0.17	0.17	NUM
cjfa-21482	170	147	97.64	97.64	NUM
cjfa-21482	170	148	n	n	CCONJ
cjfa-21482	170	149	=	=	NOUN
cjfa-21482	170	150	216	216	NUM
cjfa-21482	170	151	between	between	ADP
cjfa-21482	170	152	13.93604	13.93604	NUM
cjfa-21482	170	153	0.1725	0.1725	NUM
cjfa-21482	170	154	82.94	82.94	NUM
cjfa-21482	170	155	n	n	PRON
cjfa-21482	170	156	=	=	NOUN
cjfa-21482	170	157	54	54	NUM
cjfa-21482	170	158	within	within	ADP
cjfa-21482	170	159	1.918112	1.918112	NUM
cjfa-21482	170	160	-7.21	-7.21	NUM
cjfa-21482	170	161	21.91	21.91	NUM
cjfa-21482	170	162	t	t	NOUN
cjfa-21482	170	163	=	=	NOUN
cjfa-21482	170	164	4	4	NUM
cjfa-21482	170	165	the	the	DET
cjfa-21482	170	166	impact	impact	NOUN
cjfa-21482	170	167	of	of	ADP
cjfa-21482	170	168	intangible	intangible	ADJ
cjfa-21482	170	169	factors	factor	NOUN
cjfa-21482	170	170	on	on	ADP
cjfa-21482	170	171	profitability	profitability	NOUN
cjfa-21482	170	172	…	…	PUNCT
cjfa-21482	170	173	37	37	NUM
cjfa-21482	170	174	variable	variable	ADJ
cjfa-21482	170	175	mean	mean	NOUN
cjfa-21482	170	176	std	std	PROPN
cjfa-21482	170	177	.	.	PROPN
cjfa-21482	171	1	dev	dev	PROPN
cjfa-21482	171	2	.	.	PUNCT
cjfa-21482	172	1	min	min	PROPN
cjfa-21482	172	2	max	max	PROPN
cjfa-21482	172	3	observations	observation	NOUN
cjfa-21482	172	4	cvifta	cvifta	VERB
cjfa-21482	172	5	overall	overall	ADJ
cjfa-21482	172	6	14.98611	14.98611	NUM
cjfa-21482	172	7	11.34101	11.34101	NUM
cjfa-21482	172	8	0	0	NUM
cjfa-21482	172	9	63	63	NUM
cjfa-21482	172	10	n	n	NOUN
cjfa-21482	172	11	=	=	NOUN
cjfa-21482	172	12	216	216	NUM
cjfa-21482	172	13	between	between	ADP
cjfa-21482	172	14	10.7288	10.7288	NUM
cjfa-21482	172	15	0	0	NUM
cjfa-21482	172	16	62.25	62.25	NUM
cjfa-21482	172	17	n	n	PRON
cjfa-21482	172	18	=	=	NOUN
cjfa-21482	172	19	54	54	NUM
cjfa-21482	172	20	within	within	ADP
cjfa-21482	172	21	3.888115	3.888115	NUM
cjfa-21482	172	22	0.236111	0.236111	NUM
cjfa-21482	172	23	56.23611	56.23611	NUM
cjfa-21482	172	24	t	t	NOUN
cjfa-21482	172	25	=	=	SYM
cjfa-21482	172	26	4	4	NUM
cjfa-21482	172	27	inddm	inddm	NOUN
cjfa-21482	172	28	overall	overall	ADJ
cjfa-21482	172	29	0.685185	0.685185	NUM
cjfa-21482	172	30	0.465520	0.465520	NUM
cjfa-21482	172	31	0	0	NUM
cjfa-21482	172	32	1	1	NUM
cjfa-21482	172	33	n	n	NOUN
cjfa-21482	172	34	=	=	NOUN
cjfa-21482	172	35	216	216	NUM
cjfa-21482	172	36	between	between	ADP
cjfa-21482	172	37	0.468803	0.468803	NUM
cjfa-21482	172	38	0	0	NUM
cjfa-21482	172	39	1	1	NUM
cjfa-21482	172	40	n	n	NOUN
cjfa-21482	172	41	=	=	NOUN
cjfa-21482	172	42	54	54	NUM
cjfa-21482	172	43	within	within	ADP
cjfa-21482	172	44	0	0	NUM
cjfa-21482	172	45	0.685185	0.685185	NUM
cjfa-21482	172	46	0.685185	0.685185	NUM
cjfa-21482	172	47	t	t	NOUN
cjfa-21482	172	48	=	=	SYM
cjfa-21482	172	49	4	4	NUM
cjfa-21482	172	50	der	der	NOUN
cjfa-21482	172	51	overall	overall	ADJ
cjfa-21482	172	52	1.51458	1.51458	NUM
cjfa-21482	172	53	3.26928	3.26928	NUM
cjfa-21482	172	54	-6.36	-6.36	NUM
cjfa-21482	172	55	23.71	23.71	NUM
cjfa-21482	172	56	n	n	CCONJ
cjfa-21482	172	57	=	=	NOUN
cjfa-21482	172	58	216	216	NUM
cjfa-21482	172	59	between	between	ADP
cjfa-21482	172	60	3.031227	3.031227	NUM
cjfa-21482	172	61	-4.935	-4.935	SYM
cjfa-21482	172	62	14.89	14.89	NUM
cjfa-21482	172	63	n	n	NOUN
cjfa-21482	172	64	=	=	NOUN
cjfa-21482	172	65	54	54	NUM
cjfa-21482	172	66	within	within	ADP
cjfa-21482	172	67	1.275955	1.275955	NUM
cjfa-21482	172	68	-5.1454	-5.1454	NOUN
cjfa-21482	172	69	13.2420	13.2420	NUM
cjfa-21482	172	70	t	t	NOUN
cjfa-21482	172	71	=	=	SYM
cjfa-21482	172	72	4	4	NUM
cjfa-21482	172	73	s	s	NOUN
cjfa-21482	172	74	o	o	NOUN
cjfa-21482	172	75	u	u	NOUN
cjfa-21482	172	76	r	r	NOUN
cjfa-21482	172	77	c	c	NOUN
cjfa-21482	172	78	e	e	NOUN
cjfa-21482	172	79	:	:	PUNCT
cjfa-21482	172	80	authors	author	NOUN
cjfa-21482	172	81	’	’	PART
cjfa-21482	172	82	calculation	calculation	NOUN
cjfa-21482	172	83	based	base	VERB
cjfa-21482	172	84	on	on	ADP
cjfa-21482	172	85	the	the	DET
cjfa-21482	172	86	statistical	statistical	ADJ
cjfa-21482	172	87	analyses	analysis	NOUN
cjfa-21482	172	88	.	.	PUNCT
cjfa-21482	173	1	2	2	X
cjfa-21482	173	2	.	.	X
cjfa-21482	173	3	test	test	NOUN
cjfa-21482	173	4	results	result	NOUN
cjfa-21482	173	5	of	of	ADP
cjfa-21482	173	6	the	the	DET
cjfa-21482	173	7	models	model	NOUN
cjfa-21482	173	8	the	the	DET
cjfa-21482	173	9	test	test	NOUN
cjfa-21482	173	10	results	result	NOUN
cjfa-21482	173	11	for	for	ADP
cjfa-21482	173	12	the	the	DET
cjfa-21482	173	13	models	model	NOUN
cjfa-21482	173	14	may	may	AUX
cjfa-21482	173	15	be	be	AUX
cjfa-21482	173	16	summarized	summarize	VERB
cjfa-21482	173	17	in	in	ADP
cjfa-21482	173	18	the	the	DET
cjfa-21482	173	19	following	follow	VERB
cjfa-21482	173	20	table	table	NOUN
cjfa-21482	173	21	,	,	PUNCT
cjfa-21482	173	22	table	table	NOUN
cjfa-21482	173	23	3	3	NUM
cjfa-21482	173	24	.	.	PUNCT
cjfa-21482	173	25	table	table	NOUN
cjfa-21482	173	26	3	3	NUM
cjfa-21482	173	27	.	.	PUNCT
cjfa-21482	173	28	test	test	NOUN
cjfa-21482	173	29	results	result	VERB
cjfa-21482	173	30	panel	panel	NOUN
cjfa-21482	173	31	a.	a.	NOUN
cjfa-21482	173	32	independent	independent	ADJ
cjfa-21482	173	33	variable	variable	NOUN
cjfa-21482	173	34	(	(	PUNCT
cjfa-21482	173	35	models	model	NOUN
cjfa-21482	173	36	1	1	NUM
cjfa-21482	173	37	through	through	ADP
cjfa-21482	173	38	4	4	NUM
cjfa-21482	173	39	):	):	PUNCT
cjfa-21482	173	40	cvif	cvif	NOUN
cjfa-21482	173	41	model	model	NOUN
cjfa-21482	173	42	1	1	NUM
cjfa-21482	173	43	model	model	NOUN
cjfa-21482	173	44	2	2	NUM
cjfa-21482	173	45	model	model	NOUN
cjfa-21482	173	46	3	3	NUM
cjfa-21482	173	47	model	model	NOUN
cjfa-21482	173	48	4	4	NUM
cjfa-21482	173	49	dependent	dependent	ADJ
cjfa-21482	173	50	variable	variable	ADJ
cjfa-21482	173	51	gpm	gpm	NOUN
cjfa-21482	173	52	ebitm	ebitm	PROPN
cjfa-21482	173	53	npm	npm	PROPN
cjfa-21482	173	54	roa	roa	PROPN
cjfa-21482	173	55	intercept	intercept	VERB
cjfa-21482	173	56	21.520	21.520	NUM
cjfa-21482	173	57	7.270	7.270	NUM
cjfa-21482	173	58	5.894	5.894	NUM
cjfa-21482	173	59	6.981	6.981	NUM
cjfa-21482	173	60	(	(	PUNCT
cjfa-21482	173	61	0.000	0.000	NUM
cjfa-21482	173	62	)	)	PUNCT
cjfa-21482	173	63	(	(	PUNCT
cjfa-21482	173	64	0.004	0.004	NUM
cjfa-21482	173	65	)	)	PUNCT
cjfa-21482	173	66	(	(	PUNCT
cjfa-21482	173	67	0.023	0.023	NUM
cjfa-21482	173	68	)	)	PUNCT
cjfa-21482	173	69	(	(	PUNCT
cjfa-21482	173	70	0.000	0.000	X
cjfa-21482	173	71	)	)	PUNCT
cjfa-21482	173	72	coefficient	coefficient	NOUN
cjfa-21482	173	73	0.498	0.498	NUM
cjfa-21482	173	74	0.236	0.236	NUM
cjfa-21482	173	75	0.214	0.214	NUM
cjfa-21482	173	76	0.084	0.084	NUM
cjfa-21482	173	77	(	(	PUNCT
cjfa-21482	173	78	0.000	0.000	NUM
cjfa-21482	173	79	)	)	PUNCT
cjfa-21482	173	80	*	*	PUNCT
cjfa-21482	174	1	*	*	PUNCT
cjfa-21482	174	2	*	*	PUNCT
cjfa-21482	174	3	(	(	PUNCT
cjfa-21482	174	4	0.007	0.007	NUM
cjfa-21482	174	5	)	)	PUNCT
cjfa-21482	174	6	*	*	PUNCT
cjfa-21482	174	7	*	*	PUNCT
cjfa-21482	174	8	*	*	PUNCT
cjfa-21482	174	9	(	(	PUNCT
cjfa-21482	174	10	0.018	0.018	NUM
cjfa-21482	174	11	)	)	PUNCT
cjfa-21482	174	12	*	*	PUNCT
cjfa-21482	174	13	*	*	PUNCT
cjfa-21482	174	14	(	(	PUNCT
cjfa-21482	174	15	0.071	0.071	NUM
cjfa-21482	174	16	)	)	PUNCT
cjfa-21482	174	17	*	*	PUNCT
cjfa-21482	174	18	industry	industry	NOUN
cjfa-21482	174	19	dummy	dummy	NOUN
cjfa-21482	174	20	(	(	PUNCT
cjfa-21482	174	21	inddm	inddm	NOUN
cjfa-21482	174	22	)	)	PUNCT
cjfa-21482	174	23	1.632	1.632	NUM
cjfa-21482	174	24	-.496	-.496	NOUN
cjfa-21482	174	25	0.0765	0.0765	NUM
cjfa-21482	174	26	-1.376	-1.376	PROPN
cjfa-21482	174	27	(	(	PUNCT
cjfa-21482	174	28	0.506	0.506	NUM
cjfa-21482	174	29	)	)	PUNCT
cjfa-21482	174	30	(	(	PUNCT
cjfa-21482	174	31	0.851	0.851	NUM
cjfa-21482	174	32	)	)	PUNCT
cjfa-21482	174	33	(	(	PUNCT
cjfa-21482	174	34	0.978	0.978	NUM
cjfa-21482	174	35	)	)	PUNCT
cjfa-21482	174	36	(	(	PUNCT
cjfa-21482	174	37	0.328	0.328	NUM
cjfa-21482	174	38	)	)	PUNCT
cjfa-21482	174	39	leverage	leverage	NOUN
cjfa-21482	174	40	(	(	PUNCT
cjfa-21482	174	41	der	der	NOUN
cjfa-21482	174	42	)	)	PUNCT
cjfa-21482	174	43	-0.446	-0.446	PUNCT
cjfa-21482	174	44	0.2823	0.2823	NUM
cjfa-21482	174	45	-0.3004	-0.3004	NOUN
cjfa-21482	174	46	-0.457	-0.457	PUNCT
cjfa-21482	174	47	(	(	PUNCT
cjfa-21482	174	48	0.193	0.193	NUM
cjfa-21482	174	49	)	)	PUNCT
cjfa-21482	174	50	(	(	PUNCT
cjfa-21482	174	51	0.443	0.443	NUM
cjfa-21482	174	52	)	)	PUNCT
cjfa-21482	174	53	(	(	PUNCT
cjfa-21482	174	54	0.433	0.433	NUM
cjfa-21482	174	55	)	)	PUNCT
cjfa-21482	174	56	(	(	PUNCT
cjfa-21482	174	57	0.020	0.020	NUM
cjfa-21482	174	58	)	)	PUNCT
cjfa-21482	174	59	*	*	PUNCT
cjfa-21482	174	60	*	*	PUNCT
cjfa-21482	174	61	f	f	X
cjfa-21482	174	62	-	-	PUNCT
cjfa-21482	174	63	test	test	NOUN
cjfa-21482	174	64	(	(	PUNCT
cjfa-21482	174	65	*	*	PUNCT
cjfa-21482	174	66	wald	wald	X
cjfa-21482	174	67	-	-	NOUN
cjfa-21482	174	68	chi2	chi2	NOUN
cjfa-21482	174	69	)	)	PUNCT
cjfa-21482	174	70	13.64	13.64	NUM
cjfa-21482	174	71	2.89	2.89	NUM
cjfa-21482	174	72	2.18	2.18	NUM
cjfa-21482	174	73	3.35	3.35	NUM
cjfa-21482	174	74	table	table	NOUN
cjfa-21482	174	75	2	2	NUM
cjfa-21482	174	76	.	.	PUNCT
cjfa-21482	174	77	descriptive	descriptive	ADJ
cjfa-21482	174	78	…	…	PUNCT
cjfa-21482	174	79	mike	mike	PROPN
cjfa-21482	174	80	onder	onder	PROPN
cjfa-21482	174	81	kaymaz	kaymaz	PROPN
cjfa-21482	174	82	,	,	PUNCT
cjfa-21482	174	83	ilker	ilker	PROPN
cjfa-21482	174	84	yilmaz	yilmaz	PROPN
cjfa-21482	174	85	,	,	PUNCT
cjfa-21482	174	86	ozgur	ozgur	PROPN
cjfa-21482	174	87	kaymaz	kaymaz	PROPN
cjfa-21482	174	88	38	38	NUM
cjfa-21482	174	89	model	model	NOUN
cjfa-21482	174	90	1	1	NUM
cjfa-21482	174	91	model	model	NOUN
cjfa-21482	174	92	2	2	NUM
cjfa-21482	174	93	model	model	NOUN
cjfa-21482	174	94	3	3	NUM
cjfa-21482	174	95	model	model	NOUN
cjfa-21482	174	96	4	4	NUM
cjfa-21482	174	97	p	p	NOUN
cjfa-21482	174	98	-	-	PUNCT
cjfa-21482	174	99	value	value	NOUN
cjfa-21482	174	100	for	for	ADP
cjfa-21482	174	101	the	the	DET
cjfa-21482	174	102	model	model	NOUN
cjfa-21482	174	103	(	(	PUNCT
cjfa-21482	174	104	0.0000	0.0000	NUM
cjfa-21482	174	105	)	)	PUNCT
cjfa-21482	174	106	*	*	PUNCT
cjfa-21482	175	1	*	*	PUNCT
cjfa-21482	175	2	*	*	PUNCT
cjfa-21482	175	3	(	(	PUNCT
cjfa-21482	175	4	0.0365	0.0365	NUM
cjfa-21482	175	5	)	)	PUNCT
cjfa-21482	175	6	*	*	PUNCT
cjfa-21482	175	7	*	*	PUNCT
cjfa-21482	175	8	(	(	PUNCT
cjfa-21482	175	9	0.0913	0.0913	NUM
cjfa-21482	175	10	)	)	PUNCT
cjfa-21482	175	11	*	*	PUNCT
cjfa-21482	175	12	(	(	PUNCT
cjfa-21482	175	13	0.020	0.020	NUM
cjfa-21482	175	14	)	)	PUNCT
cjfa-21482	175	15	*	*	PUNCT
cjfa-21482	175	16	*	*	PUNCT
cjfa-21482	175	17	rho	rho	ADJ
cjfa-21482	175	18	r2	r2	NOUN
cjfa-21482	175	19	0.1618	0.1618	NUM
cjfa-21482	175	20	0.0393	0.0393	NUM
cjfa-21482	175	21	0.0299	0.0299	NUM
cjfa-21482	175	22	0.0453	0.0453	NUM
cjfa-21482	175	23	observations	observation	NOUN
cjfa-21482	175	24	216	216	NUM
cjfa-21482	175	25	216	216	NUM
cjfa-21482	175	26	216	216	NUM
cjfa-21482	175	27	216	216	NUM
cjfa-21482	175	28	panel	panel	NOUN
cjfa-21482	175	29	b.	b.	PROPN
cjfa-21482	175	30	independent	independent	PROPN
cjfa-21482	175	31	variable	variable	NOUN
cjfa-21482	175	32	(	(	PUNCT
cjfa-21482	175	33	models	model	NOUN
cjfa-21482	175	34	5	5	NUM
cjfa-21482	175	35	through	through	ADP
cjfa-21482	175	36	8)	8)	NUM
cjfa-21482	175	37	:	:	PUNCT
cjfa-21482	175	38	cvifta	cvifta	NOUN
cjfa-21482	175	39	model	model	NOUN
cjfa-21482	175	40	5	5	NUM
cjfa-21482	175	41	model	model	NOUN
cjfa-21482	175	42	6	6	NUM
cjfa-21482	175	43	model	model	NOUN
cjfa-21482	175	44	7	7	NUM
cjfa-21482	175	45	model	model	NOUN
cjfa-21482	175	46	8	8	NUM
cjfa-21482	175	47	dependent	dependent	ADJ
cjfa-21482	175	48	variable	variable	ADJ
cjfa-21482	175	49	gpm	gpm	NOUN
cjfa-21482	175	50	ebitm	ebitm	PROPN
cjfa-21482	175	51	npm	npm	PROPN
cjfa-21482	175	52	roa	roa	PROPN
cjfa-21482	175	53	intercept	intercept	VERB
cjfa-21482	175	54	24.363	24.363	NUM
cjfa-21482	175	55	1.799	1.799	NUM
cjfa-21482	175	56	-0.853	-0.853	NOUN
cjfa-21482	175	57	13.209	13.209	NUM
cjfa-21482	175	58	(	(	PUNCT
cjfa-21482	175	59	0.000	0.000	NUM
cjfa-21482	175	60	)	)	PUNCT
cjfa-21482	175	61	(	(	PUNCT
cjfa-21482	175	62	0.507	0.507	NUM
cjfa-21482	175	63	)	)	PUNCT
cjfa-21482	175	64	(	(	PUNCT
cjfa-21482	175	65	0.769	0.769	NUM
cjfa-21482	175	66	)	)	PUNCT
cjfa-21482	175	67	(	(	PUNCT
cjfa-21482	175	68	0.000	0.000	X
cjfa-21482	175	69	)	)	PUNCT
cjfa-21482	175	70	coefficient	coefficient	VERB
cjfa-21482	175	71	0.221	0.221	NUM
cjfa-21482	175	72	0.463	0.463	NUM
cjfa-21482	175	73	0.514	0.514	NUM
cjfa-21482	175	74	-0.481	-0.481	NUM
cjfa-21482	175	75	(	(	PUNCT
cjfa-21482	175	76	0.039	0.039	NUM
cjfa-21482	175	77	)	)	PUNCT
cjfa-21482	176	1	*	*	PUNCT
cjfa-21482	176	2	*	*	PUNCT
cjfa-21482	176	3	(	(	PUNCT
cjfa-21482	176	4	0.006	0.006	NUM
cjfa-21482	176	5	)	)	PUNCT
cjfa-21482	176	6	*	*	PUNCT
cjfa-21482	177	1	*	*	PUNCT
cjfa-21482	177	2	*	*	PUNCT
cjfa-21482	177	3	(	(	PUNCT
cjfa-21482	177	4	0.004	0.004	NUM
cjfa-21482	177	5	)	)	PUNCT
cjfa-21482	177	6	*	*	PUNCT
cjfa-21482	178	1	*	*	PUNCT
cjfa-21482	178	2	*	*	PUNCT
cjfa-21482	178	3	(	(	PUNCT
cjfa-21482	178	4	0.000	0.000	NUM
cjfa-21482	178	5	)	)	PUNCT
cjfa-21482	178	6	*	*	PUNCT
cjfa-21482	179	1	*	*	PUNCT
cjfa-21482	179	2	*	*	PUNCT
cjfa-21482	179	3	industry	industry	NOUN
cjfa-21482	179	4	dummy	dummy	NOUN
cjfa-21482	179	5	(	(	PUNCT
cjfa-21482	179	6	inddm	inddm	NOUN
cjfa-21482	179	7	)	)	PUNCT
cjfa-21482	179	8	-2.164	-2.164	NOUN
cjfa-21482	179	9	omitted	omit	VERB
cjfa-21482	179	10	omitted	omit	VERB
cjfa-21482	179	11	omitted	omit	VERB
cjfa-21482	179	12	(	(	PUNCT
cjfa-21482	179	13	0.407	0.407	NUM
cjfa-21482	179	14	)	)	PUNCT
cjfa-21482	179	15	leverage	leverage	NOUN
cjfa-21482	179	16	(	(	PUNCT
cjfa-21482	179	17	der	der	NOUN
cjfa-21482	179	18	)	)	PUNCT
cjfa-21482	179	19	-0.423	-0.423	NOUN
cjfa-21482	179	20	0.208	0.208	NUM
cjfa-21482	179	21	0.116	0.116	NUM
cjfa-21482	179	22	-0.271	-0.271	NOUN
cjfa-21482	179	23	(	(	PUNCT
cjfa-21482	179	24	0.255	0.255	NUM
cjfa-21482	179	25	)	)	PUNCT
cjfa-21482	179	26	(	(	PUNCT
cjfa-21482	179	27	0.682	0.682	NUM
cjfa-21482	179	28	)	)	PUNCT
cjfa-21482	179	29	(	(	PUNCT
cjfa-21482	179	30	0.769	0.769	NUM
cjfa-21482	179	31	)	)	PUNCT
cjfa-21482	179	32	(	(	PUNCT
cjfa-21482	179	33	0.936	0.936	NUM
cjfa-21482	179	34	)	)	PUNCT
cjfa-21482	179	35	f	f	X
cjfa-21482	179	36	-	-	PUNCT
cjfa-21482	179	37	test	test	NOUN
cjfa-21482	179	38	(	(	PUNCT
cjfa-21482	179	39	*	*	PUNCT
cjfa-21482	179	40	wald	wald	X
cjfa-21482	179	41	-	-	NOUN
cjfa-21482	179	42	chi2	chi2	NOUN
cjfa-21482	179	43	)	)	PUNCT
cjfa-21482	179	44	2.15	2.15	NUM
cjfa-21482	179	45	3.92	3.92	NUM
cjfa-21482	179	46	4.17	4.17	NUM
cjfa-21482	179	47	9.48	9.48	NUM
cjfa-21482	179	48	p	p	NOUN
cjfa-21482	179	49	-	-	PUNCT
cjfa-21482	179	50	value	value	NOUN
cjfa-21482	179	51	for	for	ADP
cjfa-21482	179	52	the	the	DET
cjfa-21482	179	53	model	model	NOUN
cjfa-21482	179	54	(	(	PUNCT
cjfa-21482	179	55	0.0953	0.0953	NUM
cjfa-21482	179	56	)	)	PUNCT
cjfa-21482	179	57	*	*	PUNCT
cjfa-21482	179	58	(	(	PUNCT
cjfa-21482	179	59	0.0217	0.0217	NUM
cjfa-21482	179	60	)	)	PUNCT
cjfa-21482	179	61	*	*	PUNCT
cjfa-21482	180	1	*	*	PUNCT
cjfa-21482	180	2	(	(	PUNCT
cjfa-21482	180	3	0.0171	0.0171	NUM
cjfa-21482	180	4	)	)	PUNCT
cjfa-21482	180	5	*	*	PUNCT
cjfa-21482	180	6	*	*	PUNCT
cjfa-21482	180	7	(	(	PUNCT
cjfa-21482	180	8	0.000	0.000	NUM
cjfa-21482	180	9	)	)	PUNCT
cjfa-21482	180	10	*	*	PUNCT
cjfa-21482	180	11	*	*	PUNCT
cjfa-21482	180	12	*	*	PUNCT
cjfa-21482	180	13	rho	rho	ADJ
cjfa-21482	180	14	0.752	0.752	NUM
cjfa-21482	180	15	0.74	0.74	NUM
cjfa-21482	180	16	0.675	0.675	NUM
cjfa-21482	180	17	r2	r2	NOUN
cjfa-21482	180	18	0.0295	0.0295	NUM
cjfa-21482	180	19	0.0468	0.0468	NUM
cjfa-21482	180	20	0.0496	0.0496	NUM
cjfa-21482	180	21	0.1059	0.1059	NUM
cjfa-21482	180	22	observations	observation	NOUN
cjfa-21482	180	23	216	216	NUM
cjfa-21482	180	24	216	216	NUM
cjfa-21482	180	25	216	216	NUM
cjfa-21482	180	26	216	216	NUM
cjfa-21482	180	27	*	*	PUNCT
cjfa-21482	180	28	*	*	PUNCT
cjfa-21482	180	29	*	*	NOUN
cjfa-21482	180	30	,	,	PUNCT
cjfa-21482	180	31	*	*	PUNCT
cjfa-21482	180	32	*	*	PUNCT
cjfa-21482	180	33	,	,	PUNCT
cjfa-21482	180	34	*	*	ADJ
cjfa-21482	180	35	:	:	PUNCT
cjfa-21482	180	36	significant	significant	ADJ
cjfa-21482	180	37	at	at	ADP
cjfa-21482	180	38	1	1	NUM
cjfa-21482	180	39	%	%	NOUN
cjfa-21482	180	40	,	,	PUNCT
cjfa-21482	180	41	5	5	NUM
cjfa-21482	180	42	%	%	NOUN
cjfa-21482	180	43	,	,	PUNCT
cjfa-21482	180	44	and	and	CCONJ
cjfa-21482	180	45	10	10	NUM
cjfa-21482	180	46	%	%	NOUN
cjfa-21482	180	47	confidence	confidence	NOUN
cjfa-21482	180	48	levels	level	NOUN
cjfa-21482	180	49	respectively	respectively	ADV
cjfa-21482	180	50	.	.	PUNCT
cjfa-21482	181	1	s	s	PART
cjfa-21482	181	2	o	o	X
cjfa-21482	181	3	u	u	NOUN
cjfa-21482	181	4	r	r	NOUN
cjfa-21482	181	5	c	c	NOUN
cjfa-21482	181	6	e	e	NOUN
cjfa-21482	181	7	:	:	PUNCT
cjfa-21482	181	8	authors	author	NOUN
cjfa-21482	181	9	’	’	PART
cjfa-21482	181	10	calculation	calculation	NOUN
cjfa-21482	181	11	based	base	VERB
cjfa-21482	181	12	on	on	ADP
cjfa-21482	181	13	the	the	DET
cjfa-21482	181	14	statistical	statistical	ADJ
cjfa-21482	181	15	analyses	analysis	NOUN
cjfa-21482	181	16	.	.	PUNCT
cjfa-21482	182	1	significance	significance	NOUN
cjfa-21482	182	2	levels	level	NOUN
cjfa-21482	182	3	are	be	AUX
cjfa-21482	182	4	shown	show	VERB
cjfa-21482	182	5	in	in	ADP
cjfa-21482	182	6	parentheses	parenthesis	NOUN
cjfa-21482	182	7	.	.	PUNCT
cjfa-21482	183	1	f	f	X
cjfa-21482	183	2	-	-	PUNCT
cjfa-21482	183	3	test	test	NOUN
cjfa-21482	183	4	is	be	AUX
cjfa-21482	183	5	reported	report	VERB
cjfa-21482	183	6	for	for	ADP
cjfa-21482	183	7	the	the	DET
cjfa-21482	183	8	models	model	NOUN
cjfa-21482	183	9	which	which	PRON
cjfa-21482	183	10	have	have	AUX
cjfa-21482	183	11	produced	produce	VERB
cjfa-21482	183	12	significant	significant	ADJ
cjfa-21482	183	13	results	result	NOUN
cjfa-21482	183	14	under	under	ADP
cjfa-21482	183	15	pooled	pool	VERB
cjfa-21482	183	16	ols	ol	NOUN
cjfa-21482	183	17	regression	regression	NOUN
cjfa-21482	183	18	.	.	PUNCT
cjfa-21482	184	1	waldchi2	waldchi2	PROPN
cjfa-21482	184	2	is	be	AUX
cjfa-21482	184	3	also	also	ADV
cjfa-21482	184	4	reported	report	VERB
cjfa-21482	184	5	for	for	ADP
cjfa-21482	184	6	the	the	DET
cjfa-21482	184	7	models	model	NOUN
cjfa-21482	184	8	which	which	PRON
cjfa-21482	184	9	fixed	fix	VERB
cjfa-21482	184	10	effects	effect	NOUN
cjfa-21482	184	11	or	or	CCONJ
cjfa-21482	184	12	random	random	ADJ
cjfa-21482	184	13	effects	effect	NOUN
cjfa-21482	184	14	regressions	regression	NOUN
cjfa-21482	184	15	produced	produce	VERB
cjfa-21482	184	16	significant	significant	ADJ
cjfa-21482	184	17	results	result	NOUN
cjfa-21482	184	18	and	and	CCONJ
cjfa-21482	184	19	they	they	PRON
cjfa-21482	184	20	represent	represent	VERB
cjfa-21482	184	21	the	the	DET
cjfa-21482	184	22	overall	overall	ADJ
cjfa-21482	184	23	significance	significance	NOUN
cjfa-21482	184	24	of	of	ADP
cjfa-21482	184	25	the	the	DET
cjfa-21482	184	26	model	model	NOUN
cjfa-21482	184	27	.	.	PUNCT
cjfa-21482	185	1	therefore	therefore	ADV
cjfa-21482	185	2	,	,	PUNCT
cjfa-21482	185	3	the	the	DET
cjfa-21482	185	4	panel	panel	NOUN
cjfa-21482	185	5	regression	regression	NOUN
cjfa-21482	185	6	models	model	NOUN
cjfa-21482	185	7	may	may	AUX
cjfa-21482	185	8	be	be	AUX
cjfa-21482	185	9	specifically	specifically	ADV
cjfa-21482	185	10	estimated	estimate	VERB
cjfa-21482	185	11	,	,	PUNCT
cjfa-21482	185	12	as	as	SCONJ
cjfa-21482	185	13	given	give	VERB
cjfa-21482	185	14	below	below	ADV
cjfa-21482	185	15	.	.	PUNCT
cjfa-21482	186	1	table	table	NOUN
cjfa-21482	186	2	3	3	NUM
cjfa-21482	186	3	.	.	X
cjfa-21482	186	4	panel	panel	NOUN
cjfa-21482	186	5	a.	a.	NOUN
cjfa-21482	186	6	independent	independent	PROPN
cjfa-21482	186	7	variable	variable	NOUN
cjfa-21482	186	8	…	…	PUNCT
cjfa-21482	186	9	the	the	DET
cjfa-21482	186	10	impact	impact	NOUN
cjfa-21482	186	11	of	of	ADP
cjfa-21482	186	12	intangible	intangible	ADJ
cjfa-21482	186	13	factors	factor	NOUN
cjfa-21482	186	14	on	on	ADP
cjfa-21482	186	15	profitability	profitability	NOUN
cjfa-21482	186	16	…	…	PUNCT
cjfa-21482	186	17	39	39	NUM
cjfa-21482	186	18	2.1	2.1	NUM
cjfa-21482	186	19	.	.	PUNCT
cjfa-21482	187	1	when	when	SCONJ
cjfa-21482	187	2	cvif	cvif	NOUN
cjfa-21482	187	3	is	be	AUX
cjfa-21482	187	4	the	the	DET
cjfa-21482	187	5	regressor	regressor	NOUN
cjfa-21482	187	6	model	model	NOUN
cjfa-21482	187	7	1	1	NUM
cjfa-21482	187	8	.	.	PUNCT
cjfa-21482	188	1	the	the	DET
cjfa-21482	188	2	linkage	linkage	NOUN
cjfa-21482	188	3	between	between	ADP
cjfa-21482	188	4	gross	gross	ADJ
cjfa-21482	188	5	profit	profit	NOUN
cjfa-21482	188	6	margin	margin	NOUN
cjfa-21482	188	7	and	and	CCONJ
cjfa-21482	188	8	calculated	calculate	VERB
cjfa-21482	188	9	value	value	NOUN
cjfa-21482	188	10	of	of	ADP
cjfa-21482	188	11	intangible	intangible	ADJ
cjfa-21482	188	12	factors	factor	NOUN
cjfa-21482	188	13	in	in	ADP
cjfa-21482	188	14	this	this	DET
cjfa-21482	188	15	model	model	NOUN
cjfa-21482	188	16	that	that	SCONJ
cjfa-21482	188	17	cvif	cvif	NOUN
cjfa-21482	188	18	might	might	AUX
cjfa-21482	188	19	have	have	AUX
cjfa-21482	188	20	a	a	DET
cjfa-21482	188	21	significant	significant	ADJ
cjfa-21482	188	22	effect	effect	NOUN
cjfa-21482	188	23	on	on	ADP
cjfa-21482	188	24	gross	gross	ADJ
cjfa-21482	188	25	profit	profit	NOUN
cjfa-21482	188	26	margin	margin	NOUN
cjfa-21482	188	27	of	of	ADP
cjfa-21482	188	28	the	the	DET
cjfa-21482	188	29	companies	company	NOUN
cjfa-21482	188	30	is	be	AUX
cjfa-21482	188	31	tested	test	VERB
cjfa-21482	188	32	.	.	PUNCT
cjfa-21482	189	1	pooled	pool	VERB
cjfa-21482	189	2	ols	ol	NOUN
cjfa-21482	189	3	regression	regression	NOUN
cjfa-21482	189	4	has	have	AUX
cjfa-21482	189	5	produced	produce	VERB
cjfa-21482	189	6	significant	significant	ADJ
cjfa-21482	189	7	results	result	NOUN
cjfa-21482	189	8	in	in	ADP
cjfa-21482	189	9	that	that	SCONJ
cjfa-21482	189	10	it	it	PRON
cjfa-21482	189	11	was	be	AUX
cjfa-21482	189	12	run	run	VERB
cjfa-21482	189	13	with	with	ADP
cjfa-21482	189	14	the	the	DET
cjfa-21482	189	15	robust	robust	ADJ
cjfa-21482	189	16	option	option	NOUN
cjfa-21482	189	17	for	for	ADP
cjfa-21482	189	18	standard	standard	ADJ
cjfa-21482	189	19	errors	error	NOUN
cjfa-21482	189	20	.	.	PUNCT
cjfa-21482	190	1	panel	panel	NOUN
cjfa-21482	190	2	a	a	DET
cjfa-21482	190	3	in	in	ADP
cjfa-21482	190	4	table	table	NOUN
cjfa-21482	190	5	3	3	NUM
cjfa-21482	190	6	shows	show	VERB
cjfa-21482	190	7	that	that	SCONJ
cjfa-21482	190	8	the	the	DET
cjfa-21482	190	9	resulting	result	VERB
cjfa-21482	190	10	regression	regression	NOUN
cjfa-21482	190	11	equation	equation	NOUN
cjfa-21482	190	12	for	for	ADP
cjfa-21482	190	13	the	the	DET
cjfa-21482	190	14	model	model	NOUN
cjfa-21482	190	15	may	may	AUX
cjfa-21482	190	16	be	be	AUX
cjfa-21482	190	17	predicted	predict	VERB
cjfa-21482	190	18	as	as	ADP
cjfa-21482	190	19	:	:	PUNCT
cjfa-21482	190	20	gpm	gpm	NOUN
cjfa-21482	190	21	(	(	PUNCT
cjfa-21482	190	22	y	y	NOUN
cjfa-21482	190	23	)	)	PUNCT
cjfa-21482	190	24	=	=	PUNCT
cjfa-21482	191	1	21.520	21.520	NUM
cjfa-21482	191	2	+	+	NUM
cjfa-21482	191	3	0.498*cvif	0.498*cvif	X
cjfa-21482	191	4	+	+	CCONJ
cjfa-21482	191	5	1.632*inddm	1.632*inddm	NUM
cjfa-21482	191	6	-0.446*der	-0.446*der	NOUN
cjfa-21482	192	1	+	+	CCONJ
cjfa-21482	192	2	ui	ui	INTJ
cjfa-21482	192	3	where	where	SCONJ
cjfa-21482	192	4	all	all	DET
cjfa-21482	192	5	the	the	DET
cjfa-21482	192	6	terms	term	NOUN
cjfa-21482	192	7	and	and	CCONJ
cjfa-21482	192	8	the	the	DET
cjfa-21482	192	9	numbers	number	NOUN
cjfa-21482	192	10	have	have	VERB
cjfa-21482	192	11	obvious	obvious	ADJ
cjfa-21482	192	12	meaning	meaning	NOUN
cjfa-21482	192	13	.	.	PUNCT
cjfa-21482	193	1	this	this	PRON
cjfa-21482	193	2	suggests	suggest	VERB
cjfa-21482	193	3	that	that	SCONJ
cjfa-21482	193	4	there	there	PRON
cjfa-21482	193	5	is	be	VERB
cjfa-21482	193	6	a	a	DET
cjfa-21482	193	7	positive	positive	ADJ
cjfa-21482	193	8	relationship	relationship	NOUN
cjfa-21482	193	9	between	between	ADP
cjfa-21482	193	10	cvif	cvif	NOUN
cjfa-21482	193	11	(	(	PUNCT
cjfa-21482	193	12	regressor	regressor	NOUN
cjfa-21482	193	13	)	)	PUNCT
cjfa-21482	193	14	and	and	CCONJ
cjfa-21482	193	15	gpm	gpm	NOUN
cjfa-21482	193	16	(	(	PUNCT
cjfa-21482	193	17	dependent	dependent	ADJ
cjfa-21482	193	18	)	)	PUNCT
cjfa-21482	193	19	and	and	CCONJ
cjfa-21482	193	20	that	that	SCONJ
cjfa-21482	193	21	every	every	DET
cjfa-21482	193	22	hundred	hundred	NUM
cjfa-21482	193	23	-	-	PUNCT
cjfa-21482	193	24	unit	unit	NOUN
cjfa-21482	193	25	increase	increase	NOUN
cjfa-21482	193	26	(	(	PUNCT
cjfa-21482	193	27	decrease	decrease	NOUN
cjfa-21482	193	28	)	)	PUNCT
cjfa-21482	193	29	in	in	ADP
cjfa-21482	193	30	the	the	DET
cjfa-21482	193	31	cvif	cvif	NOUN
cjfa-21482	193	32	results	result	VERB
cjfa-21482	193	33	in	in	ADP
cjfa-21482	193	34	a	a	DET
cjfa-21482	193	35	49	49	NUM
cjfa-21482	193	36	-	-	PUNCT
cjfa-21482	193	37	unit	unit	NOUN
cjfa-21482	193	38	increase	increase	NOUN
cjfa-21482	193	39	(	(	PUNCT
cjfa-21482	193	40	decrease	decrease	NOUN
cjfa-21482	193	41	)	)	PUNCT
cjfa-21482	193	42	in	in	ADP
cjfa-21482	193	43	gpm	gpm	NOUN
cjfa-21482	193	44	base	base	NOUN
cjfa-21482	193	45	.	.	PUNCT
cjfa-21482	194	1	results	result	NOUN
cjfa-21482	194	2	in	in	ADP
cjfa-21482	194	3	this	this	DET
cjfa-21482	194	4	vein	vein	NOUN
cjfa-21482	194	5	also	also	ADV
cjfa-21482	194	6	indicate	indicate	VERB
cjfa-21482	194	7	that	that	SCONJ
cjfa-21482	194	8	(	(	PUNCT
cjfa-21482	194	9	1	1	X
cjfa-21482	194	10	)	)	PUNCT
cjfa-21482	194	11	cvif	cvif	NOUN
cjfa-21482	194	12	(	(	PUNCT
cjfa-21482	194	13	coefficient	coefficient	NOUN
cjfa-21482	194	14	)	)	PUNCT
cjfa-21482	194	15	significantly	significantly	ADV
cjfa-21482	194	16	(	(	PUNCT
cjfa-21482	194	17	1	1	NUM
cjfa-21482	194	18	%	%	NOUN
cjfa-21482	194	19	)	)	PUNCT
cjfa-21482	194	20	accounts	account	VERB
cjfa-21482	194	21	for	for	ADP
cjfa-21482	194	22	the	the	DET
cjfa-21482	194	23	changes	change	NOUN
cjfa-21482	194	24	in	in	ADP
cjfa-21482	194	25	the	the	DET
cjfa-21482	194	26	level	level	NOUN
cjfa-21482	194	27	of	of	ADP
cjfa-21482	194	28	gpm	gpm	NOUN
cjfa-21482	194	29	and	and	CCONJ
cjfa-21482	194	30	(	(	PUNCT
cjfa-21482	194	31	2	2	X
cjfa-21482	194	32	)	)	PUNCT
cjfa-21482	194	33	the	the	DET
cjfa-21482	194	34	model	model	NOUN
cjfa-21482	194	35	overall	overall	ADJ
cjfa-21482	194	36	(	(	PUNCT
cjfa-21482	194	37	p	p	NOUN
cjfa-21482	194	38	-	-	PUNCT
cjfa-21482	194	39	value	value	NOUN
cjfa-21482	194	40	)	)	PUNCT
cjfa-21482	194	41	is	be	AUX
cjfa-21482	194	42	also	also	ADV
cjfa-21482	194	43	significant	significant	ADJ
cjfa-21482	194	44	at	at	ADP
cjfa-21482	194	45	1	1	NUM
cjfa-21482	194	46	%	%	NOUN
cjfa-21482	194	47	,	,	PUNCT
cjfa-21482	194	48	suggesting	suggest	VERB
cjfa-21482	194	49	a	a	DET
cjfa-21482	194	50	very	very	ADV
cjfa-21482	194	51	high	high	ADJ
cjfa-21482	194	52	degree	degree	NOUN
cjfa-21482	194	53	of	of	ADP
cjfa-21482	194	54	robustness	robustness	NOUN
cjfa-21482	194	55	.	.	PUNCT
cjfa-21482	195	1	this	this	DET
cjfa-21482	195	2	model	model	NOUN
cjfa-21482	195	3	is	be	AUX
cjfa-21482	195	4	the	the	DET
cjfa-21482	195	5	best	good	ADJ
cjfa-21482	195	6	fit	fit	NOUN
cjfa-21482	195	7	among	among	ADP
cjfa-21482	195	8	the	the	DET
cjfa-21482	195	9	models	model	NOUN
cjfa-21482	195	10	1	1	NUM
cjfa-21482	195	11	through	through	ADP
cjfa-21482	195	12	4	4	NUM
cjfa-21482	195	13	where	where	SCONJ
cjfa-21482	195	14	cvif	cvif	NOUN
cjfa-21482	195	15	is	be	AUX
cjfa-21482	195	16	given	give	VERB
cjfa-21482	195	17	to	to	PART
cjfa-21482	195	18	be	be	AUX
cjfa-21482	195	19	the	the	DET
cjfa-21482	195	20	factor	factor	NOUN
cjfa-21482	195	21	predicted	predict	VERB
cjfa-21482	195	22	to	to	PART
cjfa-21482	195	23	explain	explain	VERB
cjfa-21482	195	24	corporate	corporate	ADJ
cjfa-21482	195	25	financial	financial	ADJ
cjfa-21482	195	26	performance	performance	NOUN
cjfa-21482	195	27	.	.	PUNCT
cjfa-21482	196	1	regarding	regard	VERB
cjfa-21482	196	2	the	the	DET
cjfa-21482	196	3	contribution	contribution	NOUN
cjfa-21482	196	4	of	of	ADP
cjfa-21482	196	5	intangible	intangible	ADJ
cjfa-21482	196	6	factors	factor	NOUN
cjfa-21482	196	7	,	,	PUNCT
cjfa-21482	196	8	positive	positive	ADJ
cjfa-21482	196	9	significant	significant	ADJ
cjfa-21482	196	10	relationship	relationship	NOUN
cjfa-21482	196	11	between	between	ADP
cjfa-21482	196	12	cvif	cvif	NOUN
cjfa-21482	196	13	and	and	CCONJ
cjfa-21482	196	14	gpm	gpm	NOUN
cjfa-21482	196	15	can	can	AUX
cjfa-21482	196	16	happen	happen	VERB
cjfa-21482	196	17	for	for	ADP
cjfa-21482	196	18	at	at	ADV
cjfa-21482	196	19	least	least	ADV
cjfa-21482	196	20	two	two	NUM
cjfa-21482	196	21	reasons	reason	NOUN
cjfa-21482	196	22	.	.	PUNCT
cjfa-21482	197	1	first	first	ADV
cjfa-21482	197	2	,	,	PUNCT
cjfa-21482	197	3	intangibles	intangible	NOUN
cjfa-21482	197	4	may	may	AUX
cjfa-21482	197	5	increase	increase	VERB
cjfa-21482	197	6	sales	sale	NOUN
cjfa-21482	197	7	while	while	SCONJ
cjfa-21482	197	8	they	they	PRON
cjfa-21482	197	9	may	may	AUX
cjfa-21482	197	10	also	also	ADV
cjfa-21482	197	11	have	have	VERB
cjfa-21482	197	12	some	some	DET
cjfa-21482	197	13	cost	cost	NOUN
cjfa-21482	197	14	reduction	reduction	NOUN
cjfa-21482	197	15	effects	effect	NOUN
cjfa-21482	197	16	.	.	PUNCT
cjfa-21482	198	1	both	both	PRON
cjfa-21482	198	2	of	of	ADP
cjfa-21482	198	3	these	these	DET
cjfa-21482	198	4	possible	possible	ADJ
cjfa-21482	198	5	effects	effect	NOUN
cjfa-21482	198	6	alone	alone	ADV
cjfa-21482	198	7	may	may	AUX
cjfa-21482	198	8	help	help	VERB
cjfa-21482	198	9	contribute	contribute	VERB
cjfa-21482	198	10	improving	improve	VERB
cjfa-21482	198	11	gross	gross	ADJ
cjfa-21482	198	12	profit	profit	NOUN
cjfa-21482	198	13	margin	margin	NOUN
cjfa-21482	198	14	.	.	PUNCT
cjfa-21482	199	1	model	model	NOUN
cjfa-21482	199	2	2	2	NUM
cjfa-21482	199	3	.	.	PUNCT
cjfa-21482	200	1	the	the	DET
cjfa-21482	200	2	linkage	linkage	NOUN
cjfa-21482	200	3	between	between	ADP
cjfa-21482	200	4	ebit	ebit	NOUN
cjfa-21482	200	5	margin	margin	NOUN
cjfa-21482	200	6	and	and	CCONJ
cjfa-21482	200	7	calculated	calculated	ADJ
cjfa-21482	200	8	value	value	NOUN
cjfa-21482	200	9	of	of	ADP
cjfa-21482	200	10	intangible	intangible	ADJ
cjfa-21482	200	11	factors	factor	NOUN
cjfa-21482	200	12	in	in	ADP
cjfa-21482	200	13	this	this	DET
cjfa-21482	200	14	model	model	NOUN
cjfa-21482	200	15	,	,	PUNCT
cjfa-21482	200	16	whether	whether	SCONJ
cjfa-21482	200	17	cvif	cvif	NOUN
cjfa-21482	200	18	might	might	AUX
cjfa-21482	200	19	have	have	AUX
cjfa-21482	200	20	a	a	DET
cjfa-21482	200	21	significant	significant	ADJ
cjfa-21482	200	22	effect	effect	NOUN
cjfa-21482	200	23	on	on	ADP
cjfa-21482	200	24	ebit	ebit	NOUN
cjfa-21482	200	25	margin	margin	NOUN
cjfa-21482	200	26	of	of	ADP
cjfa-21482	200	27	the	the	DET
cjfa-21482	200	28	companies	company	NOUN
cjfa-21482	200	29	is	be	AUX
cjfa-21482	200	30	tested	test	VERB
cjfa-21482	200	31	.	.	PUNCT
cjfa-21482	201	1	since	since	SCONJ
cjfa-21482	201	2	both	both	DET
cjfa-21482	201	3	random	random	ADJ
cjfa-21482	201	4	effects	effect	NOUN
cjfa-21482	201	5	and	and	CCONJ
cjfa-21482	201	6	pooled	pool	VERB
cjfa-21482	201	7	ols	ol	NOUN
cjfa-21482	201	8	regressions	regression	NOUN
cjfa-21482	201	9	have	have	AUX
cjfa-21482	201	10	produced	produce	VERB
cjfa-21482	201	11	significant	significant	ADJ
cjfa-21482	201	12	results	result	NOUN
cjfa-21482	201	13	in	in	ADP
cjfa-21482	201	14	this	this	DET
cjfa-21482	201	15	case	case	NOUN
cjfa-21482	201	16	,	,	PUNCT
cjfa-21482	201	17	breusch	breusch	NOUN
cjfa-21482	201	18	and	and	CCONJ
cjfa-21482	201	19	pagan	pagan	VERB
cjfa-21482	201	20	lagrangian	lagrangian	ADJ
cjfa-21482	201	21	multiplier	multiplier	ADV
cjfa-21482	201	22	(	(	PUNCT
cjfa-21482	201	23	bp	bp	PROPN
cjfa-21482	201	24	lm	lm	PROPN
cjfa-21482	201	25	)	)	PUNCT
cjfa-21482	201	26	test	test	NOUN
cjfa-21482	201	27	was	be	AUX
cjfa-21482	201	28	performed	perform	VERB
cjfa-21482	201	29	to	to	PART
cjfa-21482	201	30	pick	pick	VERB
cjfa-21482	201	31	the	the	DET
cjfa-21482	201	32	right	right	ADJ
cjfa-21482	201	33	fit	fit	NOUN
cjfa-21482	201	34	between	between	ADP
cjfa-21482	201	35	the	the	DET
cjfa-21482	201	36	two	two	NUM
cjfa-21482	201	37	regressions	regression	NOUN
cjfa-21482	201	38	.	.	PUNCT
cjfa-21482	202	1	it	it	PRON
cjfa-21482	202	2	has	have	AUX
cjfa-21482	202	3	been	be	AUX
cjfa-21482	202	4	revealed	reveal	VERB
cjfa-21482	202	5	that	that	SCONJ
cjfa-21482	202	6	pooled	pool	VERB
cjfa-21482	202	7	ols	ols	PROPN
cjfa-21482	202	8	regression	regression	NOUN
cjfa-21482	202	9	is	be	AUX
cjfa-21482	202	10	a	a	DET
cjfa-21482	202	11	better	well	ADJ
cjfa-21482	202	12	alternative	alternative	NOUN
cjfa-21482	202	13	for	for	ADP
cjfa-21482	202	14	this	this	DET
cjfa-21482	202	15	model	model	NOUN
cjfa-21482	202	16	and	and	CCONJ
cjfa-21482	202	17	therefore	therefore	ADV
cjfa-21482	202	18	is	be	AUX
cjfa-21482	202	19	the	the	DET
cjfa-21482	202	20	better	well	ADJ
cjfa-21482	202	21	fit	fit	ADJ
cjfa-21482	202	22	.	.	PUNCT
cjfa-21482	203	1	panel	panel	NOUN
cjfa-21482	203	2	a	a	DET
cjfa-21482	203	3	in	in	ADP
cjfa-21482	203	4	table	table	NOUN
cjfa-21482	203	5	3	3	NUM
cjfa-21482	203	6	shows	show	VERB
cjfa-21482	203	7	that	that	SCONJ
cjfa-21482	203	8	the	the	DET
cjfa-21482	203	9	regression	regression	NOUN
cjfa-21482	203	10	equation	equation	NOUN
cjfa-21482	203	11	may	may	AUX
cjfa-21482	203	12	thus	thus	ADV
cjfa-21482	203	13	be	be	AUX
cjfa-21482	203	14	predicted	predict	VERB
cjfa-21482	203	15	as	as	ADP
cjfa-21482	203	16	:	:	PUNCT
cjfa-21482	203	17	ebitm	ebitm	PROPN
cjfa-21482	203	18	(	(	PUNCT
cjfa-21482	203	19	y	y	NOUN
cjfa-21482	203	20	)	)	PUNCT
cjfa-21482	203	21	=	=	SYM
cjfa-21482	204	1	7.270	7.270	NUM
cjfa-21482	204	2	+	+	NUM
cjfa-21482	204	3	0.236*cvif	0.236*cvif	NOUN
cjfa-21482	204	4	–	–	PUNCT
cjfa-21482	204	5	0.496*inddm	0.496*inddm	NOUN
cjfa-21482	204	6	+	+	CCONJ
cjfa-21482	204	7	0.282*der	0.282*der	PUNCT
cjfa-21482	205	1	+	+	CCONJ
cjfa-21482	205	2	ui	ui	NOUN
cjfa-21482	205	3	where	where	SCONJ
cjfa-21482	205	4	all	all	DET
cjfa-21482	205	5	the	the	DET
cjfa-21482	205	6	terms	term	NOUN
cjfa-21482	205	7	and	and	CCONJ
cjfa-21482	205	8	the	the	DET
cjfa-21482	205	9	numbers	number	NOUN
cjfa-21482	205	10	have	have	VERB
cjfa-21482	205	11	obvious	obvious	ADJ
cjfa-21482	205	12	meaning	meaning	NOUN
cjfa-21482	205	13	.	.	PUNCT
cjfa-21482	206	1	this	this	PRON
cjfa-21482	206	2	suggests	suggest	VERB
cjfa-21482	206	3	that	that	SCONJ
cjfa-21482	206	4	there	there	PRON
cjfa-21482	206	5	is	be	VERB
cjfa-21482	206	6	a	a	DET
cjfa-21482	206	7	positive	positive	ADJ
cjfa-21482	206	8	relationship	relationship	NOUN
cjfa-21482	206	9	between	between	ADP
cjfa-21482	206	10	cvif	cvif	NOUN
cjfa-21482	206	11	(	(	PUNCT
cjfa-21482	206	12	regressor	regressor	NOUN
cjfa-21482	206	13	)	)	PUNCT
cjfa-21482	206	14	and	and	CCONJ
cjfa-21482	206	15	ebitm	ebitm	PROPN
cjfa-21482	206	16	(	(	PUNCT
cjfa-21482	206	17	dependent	dependent	ADJ
cjfa-21482	206	18	)	)	PUNCT
cjfa-21482	206	19	and	and	CCONJ
cjfa-21482	206	20	mike	mike	PROPN
cjfa-21482	206	21	onder	onder	PROPN
cjfa-21482	206	22	kaymaz	kaymaz	PROPN
cjfa-21482	206	23	,	,	PUNCT
cjfa-21482	206	24	ilker	ilker	PROPN
cjfa-21482	206	25	yilmaz	yilmaz	PROPN
cjfa-21482	206	26	,	,	PUNCT
cjfa-21482	206	27	ozgur	ozgur	PROPN
cjfa-21482	206	28	kaymaz	kaymaz	PROPN
cjfa-21482	206	29	40	40	NUM
cjfa-21482	206	30	that	that	SCONJ
cjfa-21482	206	31	every	every	DET
cjfa-21482	206	32	hundred	hundred	NUM
cjfa-21482	206	33	-	-	PUNCT
cjfa-21482	206	34	unit	unit	NOUN
cjfa-21482	206	35	increase	increase	NOUN
cjfa-21482	206	36	(	(	PUNCT
cjfa-21482	206	37	decrease	decrease	NOUN
cjfa-21482	206	38	)	)	PUNCT
cjfa-21482	206	39	in	in	ADP
cjfa-21482	206	40	the	the	DET
cjfa-21482	206	41	cvif	cvif	NOUN
cjfa-21482	206	42	results	result	VERB
cjfa-21482	206	43	in	in	ADP
cjfa-21482	206	44	a	a	DET
cjfa-21482	206	45	23	23	NUM
cjfa-21482	206	46	-	-	PUNCT
cjfa-21482	206	47	unit	unit	NOUN
cjfa-21482	206	48	increase	increase	NOUN
cjfa-21482	206	49	(	(	PUNCT
cjfa-21482	206	50	decrease	decrease	NOUN
cjfa-21482	206	51	)	)	PUNCT
cjfa-21482	206	52	in	in	ADP
cjfa-21482	206	53	ebitm	ebitm	PROPN
cjfa-21482	206	54	base	base	NOUN
cjfa-21482	206	55	.	.	PUNCT
cjfa-21482	207	1	results	result	NOUN
cjfa-21482	207	2	in	in	ADP
cjfa-21482	207	3	this	this	DET
cjfa-21482	207	4	vein	vein	NOUN
cjfa-21482	207	5	also	also	ADV
cjfa-21482	207	6	indicate	indicate	VERB
cjfa-21482	207	7	that	that	SCONJ
cjfa-21482	207	8	(	(	PUNCT
cjfa-21482	207	9	1	1	X
cjfa-21482	207	10	)	)	PUNCT
cjfa-21482	207	11	cvif	cvif	NOUN
cjfa-21482	207	12	(	(	PUNCT
cjfa-21482	207	13	coefficient	coefficient	NOUN
cjfa-21482	207	14	)	)	PUNCT
cjfa-21482	207	15	significantly	significantly	ADV
cjfa-21482	207	16	(	(	PUNCT
cjfa-21482	207	17	1	1	NUM
cjfa-21482	207	18	%	%	NOUN
cjfa-21482	207	19	)	)	PUNCT
cjfa-21482	207	20	accounts	account	VERB
cjfa-21482	207	21	for	for	ADP
cjfa-21482	207	22	the	the	DET
cjfa-21482	207	23	changes	change	NOUN
cjfa-21482	207	24	in	in	ADP
cjfa-21482	207	25	the	the	DET
cjfa-21482	207	26	level	level	NOUN
cjfa-21482	207	27	of	of	ADP
cjfa-21482	207	28	ebitm	ebitm	NOUN
cjfa-21482	207	29	and	and	CCONJ
cjfa-21482	207	30	(	(	PUNCT
cjfa-21482	207	31	2	2	X
cjfa-21482	207	32	)	)	PUNCT
cjfa-21482	207	33	the	the	DET
cjfa-21482	207	34	model	model	NOUN
cjfa-21482	207	35	overall	overall	ADJ
cjfa-21482	207	36	(	(	PUNCT
cjfa-21482	207	37	p	p	NOUN
cjfa-21482	207	38	-	-	PUNCT
cjfa-21482	207	39	value	value	NOUN
cjfa-21482	207	40	)	)	PUNCT
cjfa-21482	207	41	is	be	AUX
cjfa-21482	207	42	also	also	ADV
cjfa-21482	207	43	very	very	ADV
cjfa-21482	207	44	robust	robust	ADJ
cjfa-21482	207	45	with	with	ADP
cjfa-21482	207	46	1	1	NUM
cjfa-21482	207	47	%	%	NOUN
cjfa-21482	207	48	significance	significance	NOUN
cjfa-21482	207	49	level	level	NOUN
cjfa-21482	207	50	.	.	PUNCT
cjfa-21482	208	1	in	in	ADP
cjfa-21482	208	2	other	other	ADJ
cjfa-21482	208	3	words	word	NOUN
cjfa-21482	208	4	,	,	PUNCT
cjfa-21482	208	5	this	this	DET
cjfa-21482	208	6	model	model	NOUN
cjfa-21482	208	7	is	be	AUX
cjfa-21482	208	8	also	also	ADV
cjfa-21482	208	9	a	a	DET
cjfa-21482	208	10	good	good	ADJ
cjfa-21482	208	11	fit	fit	NOUN
cjfa-21482	208	12	to	to	PART
cjfa-21482	208	13	estimate	estimate	VERB
cjfa-21482	208	14	the	the	DET
cjfa-21482	208	15	corporate	corporate	ADJ
cjfa-21482	208	16	financial	financial	ADJ
cjfa-21482	208	17	performance	performance	NOUN
cjfa-21482	208	18	.	.	PUNCT
cjfa-21482	209	1	similar	similar	ADJ
cjfa-21482	209	2	to	to	ADP
cjfa-21482	209	3	the	the	DET
cjfa-21482	209	4	previous	previous	ADJ
cjfa-21482	209	5	model	model	NOUN
cjfa-21482	209	6	,	,	PUNCT
cjfa-21482	209	7	the	the	DET
cjfa-21482	209	8	extant	extant	ADJ
cjfa-21482	209	9	positive	positive	ADJ
cjfa-21482	209	10	relationship	relationship	NOUN
cjfa-21482	209	11	signifies	signify	VERB
cjfa-21482	209	12	the	the	DET
cjfa-21482	209	13	contribution	contribution	NOUN
cjfa-21482	209	14	of	of	ADP
cjfa-21482	209	15	intangible	intangible	ADJ
cjfa-21482	209	16	factors	factor	NOUN
cjfa-21482	209	17	to	to	ADP
cjfa-21482	209	18	the	the	DET
cjfa-21482	209	19	operating	operating	NOUN
cjfa-21482	209	20	performance	performance	NOUN
cjfa-21482	209	21	of	of	ADP
cjfa-21482	209	22	the	the	DET
cjfa-21482	209	23	company	company	NOUN
cjfa-21482	209	24	.	.	PUNCT
cjfa-21482	210	1	however	however	ADV
cjfa-21482	210	2	,	,	PUNCT
cjfa-21482	210	3	compared	compare	VERB
cjfa-21482	210	4	to	to	ADP
cjfa-21482	210	5	gross	gross	ADJ
cjfa-21482	210	6	profit	profit	NOUN
cjfa-21482	210	7	,	,	PUNCT
cjfa-21482	210	8	the	the	DET
cjfa-21482	210	9	relationship	relationship	NOUN
cjfa-21482	210	10	is	be	AUX
cjfa-21482	210	11	relatively	relatively	ADV
cjfa-21482	210	12	weaker	weak	ADJ
cjfa-21482	210	13	.	.	PUNCT
cjfa-21482	211	1	this	this	PRON
cjfa-21482	211	2	is	be	AUX
cjfa-21482	211	3	probably	probably	ADV
cjfa-21482	211	4	because	because	SCONJ
cjfa-21482	211	5	in	in	ADP
cjfa-21482	211	6	the	the	DET
cjfa-21482	211	7	calculation	calculation	NOUN
cjfa-21482	211	8	of	of	ADP
cjfa-21482	211	9	ebit	ebit	PROPN
cjfa-21482	211	10	,	,	PUNCT
cjfa-21482	211	11	all	all	DET
cjfa-21482	211	12	operating	operating	NOUN
cjfa-21482	211	13	expenses	expense	NOUN
cjfa-21482	211	14	are	be	AUX
cjfa-21482	211	15	cleared	clear	VERB
cjfa-21482	211	16	and	and	CCONJ
cjfa-21482	211	17	not	not	PART
cjfa-21482	211	18	all	all	DET
cjfa-21482	211	19	those	those	DET
cjfa-21482	211	20	expenses	expense	NOUN
cjfa-21482	211	21	have	have	VERB
cjfa-21482	211	22	a	a	DET
cjfa-21482	211	23	direct	direct	ADJ
cjfa-21482	211	24	relationship	relationship	NOUN
cjfa-21482	211	25	with	with	ADP
cjfa-21482	211	26	intangibles	intangible	NOUN
cjfa-21482	211	27	.	.	PUNCT
cjfa-21482	212	1	model	model	NOUN
cjfa-21482	212	2	3	3	NUM
cjfa-21482	212	3	.	.	PUNCT
cjfa-21482	213	1	the	the	DET
cjfa-21482	213	2	linkage	linkage	NOUN
cjfa-21482	213	3	between	between	ADP
cjfa-21482	213	4	net	net	ADJ
cjfa-21482	213	5	profit	profit	NOUN
cjfa-21482	213	6	margin	margin	NOUN
cjfa-21482	213	7	and	and	CCONJ
cjfa-21482	213	8	calculated	calculate	VERB
cjfa-21482	213	9	value	value	NOUN
cjfa-21482	213	10	of	of	ADP
cjfa-21482	213	11	intangible	intangible	ADJ
cjfa-21482	213	12	factors	factor	NOUN
cjfa-21482	213	13	in	in	ADP
cjfa-21482	213	14	this	this	DET
cjfa-21482	213	15	model	model	NOUN
cjfa-21482	213	16	,	,	PUNCT
cjfa-21482	213	17	that	that	SCONJ
cjfa-21482	213	18	cvif	cvif	NOUN
cjfa-21482	213	19	might	might	AUX
cjfa-21482	213	20	have	have	VERB
cjfa-21482	213	21	a	a	DET
cjfa-21482	213	22	significant	significant	ADJ
cjfa-21482	213	23	effect	effect	NOUN
cjfa-21482	213	24	on	on	ADP
cjfa-21482	213	25	net	net	ADJ
cjfa-21482	213	26	profit	profit	NOUN
cjfa-21482	213	27	margin	margin	NOUN
cjfa-21482	213	28	of	of	ADP
cjfa-21482	213	29	the	the	DET
cjfa-21482	213	30	companies	company	NOUN
cjfa-21482	213	31	is	be	AUX
cjfa-21482	213	32	tested	test	VERB
cjfa-21482	213	33	.	.	PUNCT
cjfa-21482	214	1	fixed	fix	VERB
cjfa-21482	214	2	effects	effect	NOUN
cjfa-21482	214	3	and	and	CCONJ
cjfa-21482	214	4	random	random	ADJ
cjfa-21482	214	5	effects	effect	NOUN
cjfa-21482	214	6	regressions	regression	NOUN
cjfa-21482	214	7	yielded	yield	VERB
cjfa-21482	214	8	insignificant	insignificant	ADJ
cjfa-21482	214	9	results	result	NOUN
cjfa-21482	214	10	at	at	ADP
cjfa-21482	214	11	a	a	DET
cjfa-21482	214	12	first	first	ADJ
cjfa-21482	214	13	run	run	NOUN
cjfa-21482	214	14	.	.	PUNCT
cjfa-21482	215	1	hausman	hausman	PROPN
cjfa-21482	215	2	test	test	NOUN
cjfa-21482	215	3	then	then	ADV
cjfa-21482	215	4	has	have	AUX
cjfa-21482	215	5	been	be	AUX
cjfa-21482	215	6	performed	perform	VERB
cjfa-21482	215	7	to	to	PART
cjfa-21482	215	8	compare	compare	VERB
cjfa-21482	215	9	the	the	DET
cjfa-21482	215	10	fitness	fitness	NOUN
cjfa-21482	215	11	of	of	ADP
cjfa-21482	215	12	fixed	fix	VERB
cjfa-21482	215	13	and	and	CCONJ
cjfa-21482	215	14	random	random	ADJ
cjfa-21482	215	15	effects	effect	NOUN
cjfa-21482	215	16	regressions	regression	NOUN
cjfa-21482	215	17	.	.	PUNCT
cjfa-21482	216	1	it	it	PRON
cjfa-21482	216	2	has	have	AUX
cjfa-21482	216	3	showed	show	VERB
cjfa-21482	216	4	that	that	SCONJ
cjfa-21482	216	5	random	random	ADJ
cjfa-21482	216	6	effects	effect	NOUN
cjfa-21482	216	7	must	must	AUX
cjfa-21482	216	8	be	be	AUX
cjfa-21482	216	9	opted	opt	VERB
cjfa-21482	216	10	for	for	ADP
cjfa-21482	216	11	.	.	PUNCT
cjfa-21482	217	1	for	for	ADP
cjfa-21482	217	2	this	this	DET
cjfa-21482	217	3	reason	reason	NOUN
cjfa-21482	217	4	,	,	PUNCT
cjfa-21482	217	5	random	random	ADJ
cjfa-21482	217	6	effects	effect	NOUN
cjfa-21482	217	7	regression	regression	NOUN
cjfa-21482	217	8	has	have	AUX
cjfa-21482	217	9	been	be	AUX
cjfa-21482	217	10	run	run	VERB
cjfa-21482	217	11	again	again	ADV
cjfa-21482	217	12	with	with	ADP
cjfa-21482	217	13	a	a	DET
cjfa-21482	217	14	robust	robust	ADJ
cjfa-21482	217	15	option	option	NOUN
cjfa-21482	217	16	controlling	control	VERB
cjfa-21482	217	17	for	for	ADP
cjfa-21482	217	18	standard	standard	ADJ
cjfa-21482	217	19	errors	error	NOUN
cjfa-21482	217	20	,	,	PUNCT
cjfa-21482	217	21	and	and	CCONJ
cjfa-21482	217	22	the	the	DET
cjfa-21482	217	23	result	result	NOUN
cjfa-21482	217	24	has	have	AUX
cjfa-21482	217	25	been	be	AUX
cjfa-21482	217	26	found	find	VERB
cjfa-21482	217	27	significant	significant	ADJ
cjfa-21482	217	28	.	.	PUNCT
cjfa-21482	218	1	in	in	ADP
cjfa-21482	218	2	addition	addition	NOUN
cjfa-21482	218	3	,	,	PUNCT
cjfa-21482	218	4	pooled	pool	VERB
cjfa-21482	218	5	ols	ol	NOUN
cjfa-21482	218	6	regression	regression	NOUN
cjfa-21482	218	7	has	have	AUX
cjfa-21482	218	8	also	also	ADV
cjfa-21482	218	9	produced	produce	VERB
cjfa-21482	218	10	significant	significant	ADJ
cjfa-21482	218	11	results	result	NOUN
cjfa-21482	218	12	,	,	PUNCT
cjfa-21482	218	13	and	and	CCONJ
cjfa-21482	218	14	therefore	therefore	ADV
cjfa-21482	218	15	bp	bp	PROPN
cjfa-21482	218	16	lm	lm	PROPN
cjfa-21482	218	17	test	test	PROPN
cjfa-21482	218	18	was	be	AUX
cjfa-21482	218	19	applied	apply	VERB
cjfa-21482	218	20	.	.	PUNCT
cjfa-21482	219	1	test	test	NOUN
cjfa-21482	219	2	results	result	NOUN
cjfa-21482	219	3	have	have	AUX
cjfa-21482	219	4	documented	document	VERB
cjfa-21482	219	5	that	that	SCONJ
cjfa-21482	219	6	ols	ol	NOUN
cjfa-21482	219	7	regression	regression	NOUN
cjfa-21482	219	8	is	be	AUX
cjfa-21482	219	9	a	a	DET
cjfa-21482	219	10	better	well	ADJ
cjfa-21482	219	11	fit	fit	NOUN
cjfa-21482	219	12	in	in	ADP
cjfa-21482	219	13	this	this	DET
cjfa-21482	219	14	case	case	NOUN
cjfa-21482	219	15	,	,	PUNCT
cjfa-21482	219	16	similar	similar	ADJ
cjfa-21482	219	17	to	to	ADP
cjfa-21482	219	18	model	model	NOUN
cjfa-21482	219	19	2	2	NUM
cjfa-21482	219	20	above	above	ADV
cjfa-21482	219	21	.	.	PUNCT
cjfa-21482	220	1	panel	panel	NOUN
cjfa-21482	220	2	a	a	DET
cjfa-21482	220	3	of	of	ADP
cjfa-21482	220	4	table	table	NOUN
cjfa-21482	220	5	3	3	NUM
cjfa-21482	220	6	shows	show	VERB
cjfa-21482	220	7	that	that	SCONJ
cjfa-21482	220	8	the	the	DET
cjfa-21482	220	9	regression	regression	NOUN
cjfa-21482	220	10	equation	equation	NOUN
cjfa-21482	220	11	may	may	AUX
cjfa-21482	220	12	thus	thus	ADV
cjfa-21482	220	13	be	be	AUX
cjfa-21482	220	14	built	build	VERB
cjfa-21482	220	15	as	as	ADP
cjfa-21482	220	16	:	:	PUNCT
cjfa-21482	220	17	npm	npm	PROPN
cjfa-21482	220	18	(	(	PUNCT
cjfa-21482	220	19	y	y	NOUN
cjfa-21482	220	20	)	)	PUNCT
cjfa-21482	220	21	=	=	PUNCT
cjfa-21482	221	1	5.894	5.894	NUM
cjfa-21482	221	2	+	+	NUM
cjfa-21482	221	3	0.214*cvif	0.214*cvif	PRON
cjfa-21482	221	4	+	+	CCONJ
cjfa-21482	221	5	0.0765*inddm	0.0765*inddm	PROPN
cjfa-21482	221	6	–	–	PUNCT
cjfa-21482	221	7	0.3004*der	0.3004*der	NUM
cjfa-21482	222	1	+	+	CCONJ
cjfa-21482	222	2	ui	ui	NOUN
cjfa-21482	222	3	where	where	SCONJ
cjfa-21482	222	4	all	all	DET
cjfa-21482	222	5	the	the	DET
cjfa-21482	222	6	terms	term	NOUN
cjfa-21482	222	7	and	and	CCONJ
cjfa-21482	222	8	the	the	DET
cjfa-21482	222	9	numbers	number	NOUN
cjfa-21482	222	10	have	have	VERB
cjfa-21482	222	11	obvious	obvious	ADJ
cjfa-21482	222	12	meaning	meaning	NOUN
cjfa-21482	222	13	.	.	PUNCT
cjfa-21482	223	1	this	this	PRON
cjfa-21482	223	2	suggests	suggest	VERB
cjfa-21482	223	3	that	that	SCONJ
cjfa-21482	223	4	there	there	PRON
cjfa-21482	223	5	is	be	VERB
cjfa-21482	223	6	a	a	DET
cjfa-21482	223	7	positive	positive	ADJ
cjfa-21482	223	8	relationship	relationship	NOUN
cjfa-21482	223	9	between	between	ADP
cjfa-21482	223	10	cvif	cvif	NOUN
cjfa-21482	223	11	(	(	PUNCT
cjfa-21482	223	12	regressor	regressor	NOUN
cjfa-21482	223	13	)	)	PUNCT
cjfa-21482	223	14	and	and	CCONJ
cjfa-21482	223	15	npm	npm	PROPN
cjfa-21482	223	16	(	(	PUNCT
cjfa-21482	223	17	dependent	dependent	ADJ
cjfa-21482	223	18	)	)	PUNCT
cjfa-21482	223	19	and	and	CCONJ
cjfa-21482	223	20	that	that	SCONJ
cjfa-21482	223	21	every	every	DET
cjfa-21482	223	22	hundred	hundred	NUM
cjfa-21482	223	23	-	-	PUNCT
cjfa-21482	223	24	unit	unit	NOUN
cjfa-21482	223	25	increase	increase	NOUN
cjfa-21482	223	26	(	(	PUNCT
cjfa-21482	223	27	decrease	decrease	NOUN
cjfa-21482	223	28	)	)	PUNCT
cjfa-21482	223	29	in	in	ADP
cjfa-21482	223	30	the	the	DET
cjfa-21482	223	31	cvif	cvif	NOUN
cjfa-21482	223	32	results	result	VERB
cjfa-21482	223	33	in	in	ADP
cjfa-21482	223	34	a	a	DET
cjfa-21482	223	35	21	21	NUM
cjfa-21482	223	36	-	-	PUNCT
cjfa-21482	223	37	unit	unit	NOUN
cjfa-21482	223	38	increase	increase	NOUN
cjfa-21482	223	39	(	(	PUNCT
cjfa-21482	223	40	decrease	decrease	NOUN
cjfa-21482	223	41	)	)	PUNCT
cjfa-21482	223	42	in	in	ADP
cjfa-21482	223	43	npm	npm	PROPN
cjfa-21482	223	44	base	base	NOUN
cjfa-21482	223	45	.	.	PUNCT
cjfa-21482	224	1	results	result	NOUN
cjfa-21482	224	2	in	in	ADP
cjfa-21482	224	3	this	this	DET
cjfa-21482	224	4	vein	vein	NOUN
cjfa-21482	224	5	also	also	ADV
cjfa-21482	224	6	indicate	indicate	VERB
cjfa-21482	224	7	that	that	SCONJ
cjfa-21482	224	8	(	(	PUNCT
cjfa-21482	224	9	1	1	X
cjfa-21482	224	10	)	)	PUNCT
cjfa-21482	224	11	cvif	cvif	NOUN
cjfa-21482	224	12	(	(	PUNCT
cjfa-21482	224	13	coefficient	coefficient	NOUN
cjfa-21482	224	14	)	)	PUNCT
cjfa-21482	224	15	significantly	significantly	ADV
cjfa-21482	224	16	(	(	PUNCT
cjfa-21482	224	17	5	5	NUM
cjfa-21482	224	18	%	%	NOUN
cjfa-21482	224	19	)	)	PUNCT
cjfa-21482	224	20	accounts	account	VERB
cjfa-21482	224	21	for	for	ADP
cjfa-21482	224	22	the	the	DET
cjfa-21482	224	23	changes	change	NOUN
cjfa-21482	224	24	in	in	ADP
cjfa-21482	224	25	the	the	DET
cjfa-21482	224	26	level	level	NOUN
cjfa-21482	224	27	of	of	ADP
cjfa-21482	224	28	npm	npm	PROPN
cjfa-21482	224	29	and	and	CCONJ
cjfa-21482	224	30	(	(	PUNCT
cjfa-21482	224	31	2	2	X
cjfa-21482	224	32	)	)	PUNCT
cjfa-21482	224	33	the	the	DET
cjfa-21482	224	34	model	model	NOUN
cjfa-21482	224	35	overall	overall	ADJ
cjfa-21482	224	36	(	(	PUNCT
cjfa-21482	224	37	p	p	NOUN
cjfa-21482	224	38	-	-	PUNCT
cjfa-21482	224	39	value	value	NOUN
cjfa-21482	224	40	)	)	PUNCT
cjfa-21482	224	41	is	be	AUX
cjfa-21482	224	42	also	also	ADV
cjfa-21482	224	43	robust	robust	ADJ
cjfa-21482	224	44	with	with	ADP
cjfa-21482	224	45	5	5	NUM
cjfa-21482	224	46	%	%	NOUN
cjfa-21482	224	47	significance	significance	NOUN
cjfa-21482	224	48	level	level	NOUN
cjfa-21482	224	49	.	.	PUNCT
cjfa-21482	225	1	in	in	ADP
cjfa-21482	225	2	other	other	ADJ
cjfa-21482	225	3	words	word	NOUN
cjfa-21482	225	4	,	,	PUNCT
cjfa-21482	225	5	this	this	DET
cjfa-21482	225	6	model	model	NOUN
cjfa-21482	225	7	is	be	AUX
cjfa-21482	225	8	also	also	ADV
cjfa-21482	225	9	a	a	DET
cjfa-21482	225	10	good	good	ADJ
cjfa-21482	225	11	fit	fit	NOUN
cjfa-21482	225	12	to	to	PART
cjfa-21482	225	13	estimate	estimate	VERB
cjfa-21482	225	14	the	the	DET
cjfa-21482	225	15	corporate	corporate	ADJ
cjfa-21482	225	16	financial	financial	ADJ
cjfa-21482	225	17	performance	performance	NOUN
cjfa-21482	225	18	.	.	PUNCT
cjfa-21482	226	1	results	result	NOUN
cjfa-21482	226	2	in	in	ADP
cjfa-21482	226	3	this	this	DET
cjfa-21482	226	4	model	model	NOUN
cjfa-21482	226	5	also	also	ADV
cjfa-21482	226	6	show	show	VERB
cjfa-21482	226	7	that	that	SCONJ
cjfa-21482	226	8	,	,	PUNCT
cjfa-21482	226	9	even	even	ADV
cjfa-21482	226	10	though	though	SCONJ
cjfa-21482	226	11	the	the	DET
cjfa-21482	226	12	regression	regression	NOUN
cjfa-21482	226	13	results	result	NOUN
cjfa-21482	226	14	are	be	AUX
cjfa-21482	226	15	significant	significant	ADJ
cjfa-21482	226	16	,	,	PUNCT
cjfa-21482	226	17	as	as	SCONJ
cjfa-21482	226	18	we	we	PRON
cjfa-21482	226	19	go	go	VERB
cjfa-21482	226	20	down	down	ADP
cjfa-21482	226	21	in	in	ADP
cjfa-21482	226	22	the	the	DET
cjfa-21482	226	23	income	income	NOUN
cjfa-21482	226	24	statement	statement	NOUN
cjfa-21482	226	25	,	,	PUNCT
cjfa-21482	226	26	the	the	DET
cjfa-21482	226	27	level	level	NOUN
cjfa-21482	226	28	of	of	ADP
cjfa-21482	226	29	relationship	relationship	NOUN
cjfa-21482	226	30	decreases	decrease	VERB
cjfa-21482	226	31	.	.	PUNCT
cjfa-21482	227	1	this	this	PRON
cjfa-21482	227	2	is	be	AUX
cjfa-21482	227	3	because	because	SCONJ
cjfa-21482	227	4	net	net	ADJ
cjfa-21482	227	5	income	income	NOUN
cjfa-21482	227	6	or	or	CCONJ
cjfa-21482	227	7	profit	profit	NOUN
cjfa-21482	227	8	is	be	AUX
cjfa-21482	227	9	calculated	calculate	VERB
cjfa-21482	227	10	after	after	ADP
cjfa-21482	227	11	adding	add	VERB
cjfa-21482	227	12	and	and	CCONJ
cjfa-21482	227	13	the	the	DET
cjfa-21482	227	14	impact	impact	NOUN
cjfa-21482	227	15	of	of	ADP
cjfa-21482	227	16	intangible	intangible	ADJ
cjfa-21482	227	17	factors	factor	NOUN
cjfa-21482	227	18	on	on	ADP
cjfa-21482	227	19	profitability	profitability	NOUN
cjfa-21482	227	20	…	…	PUNCT
cjfa-21482	227	21	41	41	NUM
cjfa-21482	227	22	deducting	deduct	VERB
cjfa-21482	227	23	all	all	DET
cjfa-21482	227	24	non	non	ADJ
cjfa-21482	227	25	-	-	ADJ
cjfa-21482	227	26	operating	operating	ADJ
cjfa-21482	227	27	items	item	NOUN
cjfa-21482	227	28	,	,	PUNCT
cjfa-21482	227	29	interest	interest	NOUN
cjfa-21482	227	30	expenses	expense	NOUN
cjfa-21482	227	31	and	and	CCONJ
cjfa-21482	227	32	taxes	taxis	NOUN
cjfa-21482	227	33	.	.	PUNCT
cjfa-21482	228	1	therefore	therefore	ADV
cjfa-21482	228	2	,	,	PUNCT
cjfa-21482	228	3	reduction	reduction	NOUN
cjfa-21482	228	4	in	in	ADP
cjfa-21482	228	5	the	the	DET
cjfa-21482	228	6	coefficient	coefficient	NOUN
cjfa-21482	228	7	of	of	ADP
cjfa-21482	228	8	regression	regression	NOUN
cjfa-21482	228	9	analysis	analysis	NOUN
cjfa-21482	228	10	as	as	ADV
cjfa-21482	228	11	well	well	ADV
cjfa-21482	228	12	as	as	ADP
cjfa-21482	228	13	the	the	DET
cjfa-21482	228	14	one	one	NOUN
cjfa-21482	228	15	in	in	ADP
cjfa-21482	228	16	the	the	DET
cjfa-21482	228	17	entire	entire	ADJ
cjfa-21482	228	18	model	model	NOUN
cjfa-21482	228	19	with	with	ADP
cjfa-21482	228	20	a	a	DET
cjfa-21482	228	21	univariate	univariate	ADJ
cjfa-21482	228	22	setup	setup	NOUN
cjfa-21482	228	23	is	be	AUX
cjfa-21482	228	24	an	an	DET
cjfa-21482	228	25	expected	expect	VERB
cjfa-21482	228	26	result	result	NOUN
cjfa-21482	228	27	.	.	PUNCT
cjfa-21482	229	1	model	model	NOUN
cjfa-21482	229	2	4	4	NUM
cjfa-21482	229	3	.	.	PUNCT
cjfa-21482	230	1	the	the	DET
cjfa-21482	230	2	linkage	linkage	NOUN
cjfa-21482	230	3	between	between	ADP
cjfa-21482	230	4	return	return	NOUN
cjfa-21482	230	5	on	on	ADP
cjfa-21482	230	6	assets	asset	NOUN
cjfa-21482	230	7	and	and	CCONJ
cjfa-21482	230	8	calculated	calculate	VERB
cjfa-21482	230	9	value	value	NOUN
cjfa-21482	230	10	of	of	ADP
cjfa-21482	230	11	intangible	intangible	ADJ
cjfa-21482	230	12	factors	factor	NOUN
cjfa-21482	230	13	differently	differently	ADV
cjfa-21482	230	14	from	from	ADP
cjfa-21482	230	15	the	the	DET
cjfa-21482	230	16	previous	previous	ADJ
cjfa-21482	230	17	models	model	NOUN
cjfa-21482	230	18	in	in	ADP
cjfa-21482	230	19	all	all	DET
cjfa-21482	230	20	of	of	ADP
cjfa-21482	230	21	which	which	PRON
cjfa-21482	230	22	sales	sale	NOUN
cjfa-21482	230	23	revenue	revenue	NOUN
cjfa-21482	230	24	has	have	AUX
cjfa-21482	230	25	been	be	AUX
cjfa-21482	230	26	in	in	ADP
cjfa-21482	230	27	the	the	DET
cjfa-21482	230	28	composition	composition	NOUN
cjfa-21482	230	29	,	,	PUNCT
cjfa-21482	230	30	the	the	DET
cjfa-21482	230	31	fourth	fourth	ADJ
cjfa-21482	230	32	model	model	NOUN
cjfa-21482	230	33	has	have	AUX
cjfa-21482	230	34	instead	instead	ADV
cjfa-21482	230	35	employed	employ	VERB
cjfa-21482	230	36	a	a	DET
cjfa-21482	230	37	profitability	profitability	NOUN
cjfa-21482	230	38	measure	measure	NOUN
cjfa-21482	230	39	based	base	VERB
cjfa-21482	230	40	on	on	ADP
cjfa-21482	230	41	total	total	ADJ
cjfa-21482	230	42	assets	asset	NOUN
cjfa-21482	230	43	,	,	PUNCT
cjfa-21482	230	44	which	which	PRON
cjfa-21482	230	45	is	be	AUX
cjfa-21482	230	46	roa	roa	PROPN
cjfa-21482	230	47	,	,	PUNCT
cjfa-21482	230	48	and	and	CCONJ
cjfa-21482	230	49	tested	test	VERB
cjfa-21482	230	50	whether	whether	SCONJ
cjfa-21482	230	51	cvif	cvif	NOUN
cjfa-21482	230	52	might	might	AUX
cjfa-21482	230	53	have	have	VERB
cjfa-21482	230	54	a	a	DET
cjfa-21482	230	55	significant	significant	ADJ
cjfa-21482	230	56	effect	effect	NOUN
cjfa-21482	230	57	on	on	ADP
cjfa-21482	230	58	return	return	NOUN
cjfa-21482	230	59	on	on	ADP
cjfa-21482	230	60	assets	asset	NOUN
cjfa-21482	230	61	ratio	ratio	NOUN
cjfa-21482	230	62	of	of	ADP
cjfa-21482	230	63	the	the	DET
cjfa-21482	230	64	companies	company	NOUN
cjfa-21482	230	65	.	.	PUNCT
cjfa-21482	231	1	similar	similar	ADJ
cjfa-21482	231	2	to	to	ADP
cjfa-21482	231	3	the	the	DET
cjfa-21482	231	4	model	model	NOUN
cjfa-21482	231	5	3	3	NUM
cjfa-21482	231	6	,	,	PUNCT
cjfa-21482	231	7	both	both	DET
cjfa-21482	231	8	fixed	fix	VERB
cjfa-21482	231	9	effects	effect	NOUN
cjfa-21482	231	10	and	and	CCONJ
cjfa-21482	231	11	random	random	ADJ
cjfa-21482	231	12	effects	effect	NOUN
cjfa-21482	231	13	regressions	regression	NOUN
cjfa-21482	231	14	produced	produce	VERB
cjfa-21482	231	15	insignificant	insignificant	ADJ
cjfa-21482	231	16	results	result	NOUN
cjfa-21482	231	17	.	.	PUNCT
cjfa-21482	232	1	hausman	hausman	PROPN
cjfa-21482	232	2	test	test	NOUN
cjfa-21482	232	3	was	be	AUX
cjfa-21482	232	4	performed	perform	VERB
cjfa-21482	232	5	to	to	PART
cjfa-21482	232	6	compare	compare	VERB
cjfa-21482	232	7	the	the	DET
cjfa-21482	232	8	fitness	fitness	NOUN
cjfa-21482	232	9	of	of	ADP
cjfa-21482	232	10	the	the	DET
cjfa-21482	232	11	fixed	fix	VERB
cjfa-21482	232	12	and	and	CCONJ
cjfa-21482	232	13	random	random	ADJ
cjfa-21482	232	14	effects	effect	NOUN
cjfa-21482	232	15	regressions	regression	NOUN
cjfa-21482	232	16	.	.	PUNCT
cjfa-21482	233	1	it	it	PRON
cjfa-21482	233	2	showed	show	VERB
cjfa-21482	233	3	that	that	SCONJ
cjfa-21482	233	4	random	random	ADJ
cjfa-21482	233	5	effects	effect	NOUN
cjfa-21482	233	6	must	must	AUX
cjfa-21482	233	7	be	be	AUX
cjfa-21482	233	8	chosen	choose	VERB
cjfa-21482	233	9	.	.	PUNCT
cjfa-21482	234	1	random	random	ADJ
cjfa-21482	234	2	effects	effect	NOUN
cjfa-21482	234	3	regression	regression	NOUN
cjfa-21482	234	4	has	have	AUX
cjfa-21482	234	5	been	be	AUX
cjfa-21482	234	6	therefore	therefore	ADV
cjfa-21482	234	7	run	run	VERB
cjfa-21482	234	8	again	again	ADV
cjfa-21482	234	9	with	with	ADP
cjfa-21482	234	10	a	a	DET
cjfa-21482	234	11	robust	robust	ADJ
cjfa-21482	234	12	option	option	NOUN
cjfa-21482	234	13	to	to	PART
cjfa-21482	234	14	control	control	VERB
cjfa-21482	234	15	for	for	ADP
cjfa-21482	234	16	standard	standard	ADJ
cjfa-21482	234	17	errors	error	NOUN
cjfa-21482	234	18	,	,	PUNCT
cjfa-21482	234	19	and	and	CCONJ
cjfa-21482	234	20	the	the	DET
cjfa-21482	234	21	results	result	NOUN
cjfa-21482	234	22	have	have	AUX
cjfa-21482	234	23	proved	prove	VERB
cjfa-21482	234	24	to	to	PART
cjfa-21482	234	25	be	be	AUX
cjfa-21482	234	26	significant	significant	ADJ
cjfa-21482	234	27	.	.	PUNCT
cjfa-21482	235	1	in	in	ADP
cjfa-21482	235	2	addition	addition	NOUN
cjfa-21482	235	3	,	,	PUNCT
cjfa-21482	235	4	similar	similar	ADJ
cjfa-21482	235	5	to	to	ADP
cjfa-21482	235	6	the	the	DET
cjfa-21482	235	7	previous	previous	ADJ
cjfa-21482	235	8	model	model	NOUN
cjfa-21482	235	9	being	be	AUX
cjfa-21482	235	10	model	model	NOUN
cjfa-21482	235	11	3	3	NUM
cjfa-21482	235	12	,	,	PUNCT
cjfa-21482	235	13	bp	bp	PROPN
cjfa-21482	235	14	lm	lm	PROPN
cjfa-21482	235	15	test	test	PROPN
cjfa-21482	235	16	was	be	AUX
cjfa-21482	235	17	conducted	conduct	VERB
cjfa-21482	235	18	.	.	PUNCT
cjfa-21482	236	1	test	test	NOUN
cjfa-21482	236	2	results	result	NOUN
cjfa-21482	236	3	showed	show	VERB
cjfa-21482	236	4	that	that	SCONJ
cjfa-21482	236	5	pooled	pool	VERB
cjfa-21482	236	6	ols	ols	PROPN
cjfa-21482	236	7	regression	regression	NOUN
cjfa-21482	236	8	produce	produce	VERB
cjfa-21482	236	9	significant	significant	ADJ
cjfa-21482	236	10	results	result	NOUN
cjfa-21482	236	11	,	,	PUNCT
cjfa-21482	236	12	suggesting	suggest	VERB
cjfa-21482	236	13	that	that	SCONJ
cjfa-21482	236	14	ols	ol	NOUN
cjfa-21482	236	15	is	be	AUX
cjfa-21482	236	16	a	a	DET
cjfa-21482	236	17	better	well	ADJ
cjfa-21482	236	18	fit	fit	NOUN
cjfa-21482	236	19	compared	compare	VERB
cjfa-21482	236	20	to	to	ADP
cjfa-21482	236	21	the	the	DET
cjfa-21482	236	22	random	random	ADJ
cjfa-21482	236	23	effects	effect	NOUN
cjfa-21482	236	24	and	and	CCONJ
cjfa-21482	236	25	therefore	therefore	ADV
cjfa-21482	236	26	better	well	ADV
cjfa-21482	236	27	be	be	AUX
cjfa-21482	236	28	chosen	choose	VERB
cjfa-21482	236	29	.	.	PUNCT
cjfa-21482	237	1	panel	panel	NOUN
cjfa-21482	237	2	a	a	DET
cjfa-21482	237	3	of	of	ADP
cjfa-21482	237	4	table	table	NOUN
cjfa-21482	237	5	3	3	NUM
cjfa-21482	237	6	shows	show	VERB
cjfa-21482	237	7	that	that	SCONJ
cjfa-21482	237	8	the	the	DET
cjfa-21482	237	9	regression	regression	NOUN
cjfa-21482	237	10	equation	equation	NOUN
cjfa-21482	237	11	may	may	AUX
cjfa-21482	237	12	be	be	AUX
cjfa-21482	237	13	given	give	VERB
cjfa-21482	237	14	as	as	ADP
cjfa-21482	237	15	:	:	PUNCT
cjfa-21482	237	16	roa	roa	PROPN
cjfa-21482	237	17	(	(	PUNCT
cjfa-21482	237	18	y	y	NOUN
cjfa-21482	237	19	)	)	PUNCT
cjfa-21482	237	20	=	=	PUNCT
cjfa-21482	238	1	6.981	6.981	NUM
cjfa-21482	238	2	+	+	CCONJ
cjfa-21482	238	3	0.837*cvif	0.837*cvif	X
cjfa-21482	238	4	–	–	PUNCT
cjfa-21482	238	5	1.376*inddm	1.376*inddm	NUM
cjfa-21482	238	6	–	–	PUNCT
cjfa-21482	238	7	0.457*der	0.457*der	PUNCT
cjfa-21482	239	1	+	+	CCONJ
cjfa-21482	239	2	ui	ui	NOUN
cjfa-21482	239	3	where	where	SCONJ
cjfa-21482	239	4	all	all	DET
cjfa-21482	239	5	the	the	DET
cjfa-21482	239	6	terms	term	NOUN
cjfa-21482	239	7	and	and	CCONJ
cjfa-21482	239	8	the	the	DET
cjfa-21482	239	9	numbers	number	NOUN
cjfa-21482	239	10	have	have	VERB
cjfa-21482	239	11	obvious	obvious	ADJ
cjfa-21482	239	12	meaning	meaning	NOUN
cjfa-21482	239	13	.	.	PUNCT
cjfa-21482	240	1	this	this	PRON
cjfa-21482	240	2	suggests	suggest	VERB
cjfa-21482	240	3	that	that	SCONJ
cjfa-21482	240	4	there	there	PRON
cjfa-21482	240	5	is	be	VERB
cjfa-21482	240	6	a	a	DET
cjfa-21482	240	7	positive	positive	ADJ
cjfa-21482	240	8	relationship	relationship	NOUN
cjfa-21482	240	9	between	between	ADP
cjfa-21482	240	10	cvif	cvif	NOUN
cjfa-21482	240	11	(	(	PUNCT
cjfa-21482	240	12	regressor	regressor	NOUN
cjfa-21482	240	13	)	)	PUNCT
cjfa-21482	240	14	and	and	CCONJ
cjfa-21482	240	15	roa	roa	PROPN
cjfa-21482	240	16	(	(	PUNCT
cjfa-21482	240	17	dependent	dependent	ADJ
cjfa-21482	240	18	)	)	PUNCT
cjfa-21482	240	19	and	and	CCONJ
cjfa-21482	240	20	that	that	SCONJ
cjfa-21482	240	21	every	every	DET
cjfa-21482	240	22	hundred	hundred	NUM
cjfa-21482	240	23	-	-	PUNCT
cjfa-21482	240	24	unit	unit	NOUN
cjfa-21482	240	25	increase	increase	NOUN
cjfa-21482	240	26	(	(	PUNCT
cjfa-21482	240	27	decrease	decrease	NOUN
cjfa-21482	240	28	)	)	PUNCT
cjfa-21482	240	29	in	in	ADP
cjfa-21482	240	30	the	the	DET
cjfa-21482	240	31	cvif	cvif	NOUN
cjfa-21482	240	32	results	result	VERB
cjfa-21482	240	33	in	in	ADP
cjfa-21482	240	34	a	a	DET
cjfa-21482	240	35	8.3	8.3	NUM
cjfa-21482	240	36	-	-	PUNCT
cjfa-21482	240	37	unit	unit	NOUN
cjfa-21482	240	38	increase	increase	NOUN
cjfa-21482	240	39	(	(	PUNCT
cjfa-21482	240	40	decrease	decrease	NOUN
cjfa-21482	240	41	)	)	PUNCT
cjfa-21482	240	42	in	in	ADP
cjfa-21482	240	43	roa	roa	PROPN
cjfa-21482	240	44	base	base	NOUN
cjfa-21482	240	45	.	.	PUNCT
cjfa-21482	241	1	results	result	NOUN
cjfa-21482	241	2	in	in	ADP
cjfa-21482	241	3	this	this	DET
cjfa-21482	241	4	sphere	sphere	NOUN
cjfa-21482	241	5	also	also	ADV
cjfa-21482	241	6	indicate	indicate	VERB
cjfa-21482	241	7	that	that	SCONJ
cjfa-21482	241	8	(	(	PUNCT
cjfa-21482	241	9	1	1	X
cjfa-21482	241	10	)	)	PUNCT
cjfa-21482	241	11	cvif	cvif	NOUN
cjfa-21482	241	12	(	(	PUNCT
cjfa-21482	241	13	coefficient	coefficient	NOUN
cjfa-21482	241	14	)	)	PUNCT
cjfa-21482	241	15	significantly	significantly	ADV
cjfa-21482	241	16	(	(	PUNCT
cjfa-21482	241	17	5	5	NUM
cjfa-21482	241	18	%	%	NOUN
cjfa-21482	241	19	)	)	PUNCT
cjfa-21482	241	20	accounts	account	VERB
cjfa-21482	241	21	for	for	ADP
cjfa-21482	241	22	the	the	DET
cjfa-21482	241	23	changes	change	NOUN
cjfa-21482	241	24	in	in	ADP
cjfa-21482	241	25	the	the	DET
cjfa-21482	241	26	level	level	NOUN
cjfa-21482	241	27	of	of	ADP
cjfa-21482	241	28	roa	roa	NOUN
cjfa-21482	241	29	and	and	CCONJ
cjfa-21482	241	30	(	(	PUNCT
cjfa-21482	241	31	2	2	X
cjfa-21482	241	32	)	)	PUNCT
cjfa-21482	241	33	the	the	DET
cjfa-21482	241	34	model	model	NOUN
cjfa-21482	241	35	overall	overall	ADJ
cjfa-21482	241	36	(	(	PUNCT
cjfa-21482	241	37	p	p	NOUN
cjfa-21482	241	38	-	-	PUNCT
cjfa-21482	241	39	value	value	NOUN
cjfa-21482	241	40	)	)	PUNCT
cjfa-21482	241	41	is	be	AUX
cjfa-21482	241	42	also	also	ADV
cjfa-21482	241	43	significant	significant	ADJ
cjfa-21482	241	44	at	at	ADP
cjfa-21482	241	45	5	5	NUM
cjfa-21482	241	46	%	%	NOUN
cjfa-21482	241	47	,	,	PUNCT
cjfa-21482	241	48	implying	imply	VERB
cjfa-21482	241	49	a	a	DET
cjfa-21482	241	50	high	high	ADJ
cjfa-21482	241	51	degree	degree	NOUN
cjfa-21482	241	52	of	of	ADP
cjfa-21482	241	53	robustness	robustness	NOUN
cjfa-21482	241	54	.	.	PUNCT
cjfa-21482	242	1	in	in	ADP
cjfa-21482	242	2	other	other	ADJ
cjfa-21482	242	3	words	word	NOUN
cjfa-21482	242	4	,	,	PUNCT
cjfa-21482	242	5	this	this	DET
cjfa-21482	242	6	model	model	NOUN
cjfa-21482	242	7	is	be	AUX
cjfa-21482	242	8	also	also	ADV
cjfa-21482	242	9	a	a	DET
cjfa-21482	242	10	good	good	ADJ
cjfa-21482	242	11	fit	fit	NOUN
cjfa-21482	242	12	.	.	PUNCT
cjfa-21482	243	1	however	however	ADV
cjfa-21482	243	2	,	,	PUNCT
cjfa-21482	243	3	results	result	NOUN
cjfa-21482	243	4	here	here	ADV
cjfa-21482	243	5	also	also	ADV
cjfa-21482	243	6	document	document	VERB
cjfa-21482	243	7	that	that	SCONJ
cjfa-21482	243	8	this	this	DET
cjfa-21482	243	9	model	model	NOUN
cjfa-21482	243	10	is	be	AUX
cjfa-21482	243	11	of	of	ADP
cjfa-21482	243	12	the	the	DET
cjfa-21482	243	13	least	least	ADJ
cjfa-21482	243	14	explanatory	explanatory	ADJ
cjfa-21482	243	15	power	power	NOUN
cjfa-21482	243	16	to	to	PART
cjfa-21482	243	17	estimate	estimate	VERB
cjfa-21482	243	18	corporate	corporate	ADJ
cjfa-21482	243	19	financial	financial	ADJ
cjfa-21482	243	20	performance	performance	NOUN
cjfa-21482	243	21	among	among	ADP
cjfa-21482	243	22	all	all	DET
cjfa-21482	243	23	the	the	DET
cjfa-21482	243	24	four	four	NUM
cjfa-21482	243	25	(	(	PUNCT
cjfa-21482	243	26	4	4	NUM
cjfa-21482	243	27	)	)	PUNCT
cjfa-21482	243	28	models	model	NOUN
cjfa-21482	243	29	which	which	PRON
cjfa-21482	243	30	are	be	AUX
cjfa-21482	243	31	displayed	display	VERB
cjfa-21482	243	32	in	in	ADP
cjfa-21482	243	33	panel	panel	NOUN
cjfa-21482	243	34	a	a	PRON
cjfa-21482	243	35	of	of	ADP
cjfa-21482	243	36	table	table	NOUN
cjfa-21482	243	37	3	3	NUM
cjfa-21482	243	38	and	and	CCONJ
cjfa-21482	243	39	are	be	AUX
cjfa-21482	243	40	regressed	regress	VERB
cjfa-21482	243	41	by	by	ADP
cjfa-21482	243	42	cvif	cvif	NOUN
cjfa-21482	243	43	.	.	PUNCT
cjfa-21482	244	1	this	this	PRON
cjfa-21482	244	2	is	be	AUX
cjfa-21482	244	3	probably	probably	ADV
cjfa-21482	244	4	because	because	SCONJ
cjfa-21482	244	5	roa	roa	PROPN
cjfa-21482	244	6	is	be	AUX
cjfa-21482	244	7	measured	measure	VERB
cjfa-21482	244	8	as	as	ADP
cjfa-21482	244	9	the	the	DET
cjfa-21482	244	10	division	division	NOUN
cjfa-21482	244	11	of	of	ADP
cjfa-21482	244	12	net	net	ADJ
cjfa-21482	244	13	profit	profit	NOUN
cjfa-21482	244	14	by	by	ADP
cjfa-21482	244	15	total	total	ADJ
cjfa-21482	244	16	assets	asset	NOUN
cjfa-21482	244	17	,	,	PUNCT
cjfa-21482	244	18	leading	lead	VERB
cjfa-21482	244	19	the	the	DET
cjfa-21482	244	20	coefficient	coefficient	NOUN
cjfa-21482	244	21	in	in	ADP
cjfa-21482	244	22	roa	roa	PROPN
cjfa-21482	244	23	model	model	NOUN
cjfa-21482	244	24	as	as	ADV
cjfa-21482	244	25	well	well	ADV
cjfa-21482	244	26	as	as	ADP
cjfa-21482	244	27	the	the	DET
cjfa-21482	244	28	degree	degree	NOUN
cjfa-21482	244	29	of	of	ADP
cjfa-21482	244	30	fitness	fitness	NOUN
cjfa-21482	244	31	of	of	ADP
cjfa-21482	244	32	the	the	DET
cjfa-21482	244	33	model	model	NOUN
cjfa-21482	244	34	itself	itself	PRON
cjfa-21482	244	35	to	to	PART
cjfa-21482	244	36	be	be	AUX
cjfa-21482	244	37	the	the	DET
cjfa-21482	244	38	lowest	low	ADJ
cjfa-21482	244	39	.	.	PUNCT
cjfa-21482	245	1	overall	overall	ADJ
cjfa-21482	245	2	results	result	NOUN
cjfa-21482	245	3	in	in	ADP
cjfa-21482	245	4	this	this	DET
cjfa-21482	245	5	category	category	NOUN
cjfa-21482	245	6	,	,	PUNCT
cjfa-21482	245	7	as	as	SCONJ
cjfa-21482	245	8	presented	present	VERB
cjfa-21482	245	9	in	in	ADP
cjfa-21482	245	10	panel	panel	NOUN
cjfa-21482	245	11	a	a	PRON
cjfa-21482	245	12	of	of	ADP
cjfa-21482	245	13	table	table	NOUN
cjfa-21482	245	14	3	3	NUM
cjfa-21482	245	15	,	,	PUNCT
cjfa-21482	245	16	document	document	NOUN
cjfa-21482	245	17	that	that	PRON
cjfa-21482	245	18	model	model	NOUN
cjfa-21482	245	19	1	1	NUM
cjfa-21482	245	20	is	be	AUX
cjfa-21482	245	21	the	the	DET
cjfa-21482	245	22	best	good	ADJ
cjfa-21482	245	23	model	model	NOUN
cjfa-21482	245	24	where	where	SCONJ
cjfa-21482	245	25	cvif	cvif	NOUN
cjfa-21482	245	26	is	be	AUX
cjfa-21482	245	27	the	the	DET
cjfa-21482	245	28	contributing	contribute	VERB
cjfa-21482	245	29	factor	factor	NOUN
cjfa-21482	245	30	and	and	CCONJ
cjfa-21482	245	31	gpm	gpm	NOUN
cjfa-21482	245	32	is	be	AUX
cjfa-21482	245	33	the	the	DET
cjfa-21482	245	34	proxy	proxy	NOUN
cjfa-21482	245	35	to	to	PART
cjfa-21482	245	36	capture	capture	VERB
cjfa-21482	245	37	corporate	corporate	ADJ
cjfa-21482	245	38	financial	financial	ADJ
cjfa-21482	245	39	performance	performance	NOUN
cjfa-21482	245	40	.	.	PUNCT
cjfa-21482	246	1	the	the	DET
cjfa-21482	246	2	next	next	ADJ
cjfa-21482	246	3	subsection	subsection	NOUN
cjfa-21482	246	4	dismike	dismike	PROPN
cjfa-21482	246	5	onder	onder	PROPN
cjfa-21482	246	6	kaymaz	kaymaz	PROPN
cjfa-21482	246	7	,	,	PUNCT
cjfa-21482	246	8	ilker	ilker	PROPN
cjfa-21482	246	9	yilmaz	yilmaz	PROPN
cjfa-21482	246	10	,	,	PUNCT
cjfa-21482	246	11	ozgur	ozgur	PROPN
cjfa-21482	246	12	kaymaz	kaymaz	PROPN
cjfa-21482	246	13	42	42	NUM
cjfa-21482	246	14	cusses	cuss	VERB
cjfa-21482	246	15	the	the	DET
cjfa-21482	246	16	results	result	NOUN
cjfa-21482	246	17	once	once	SCONJ
cjfa-21482	246	18	cvifta	cvifta	NOUN
cjfa-21482	246	19	is	be	AUX
cjfa-21482	246	20	chosen	choose	VERB
cjfa-21482	246	21	to	to	PART
cjfa-21482	246	22	be	be	AUX
cjfa-21482	246	23	the	the	DET
cjfa-21482	246	24	univariate	univariate	ADJ
cjfa-21482	246	25	factor	factor	NOUN
cjfa-21482	246	26	estimating	estimate	VERB
cjfa-21482	246	27	the	the	DET
cjfa-21482	246	28	corporate	corporate	ADJ
cjfa-21482	246	29	financial	financial	ADJ
cjfa-21482	246	30	performance	performance	NOUN
cjfa-21482	246	31	.	.	PUNCT
cjfa-21482	247	1	2.2	2.2	NUM
cjfa-21482	247	2	.	.	PUNCT
cjfa-21482	248	1	when	when	SCONJ
cjfa-21482	248	2	cvifta	cvifta	NOUN
cjfa-21482	248	3	is	be	AUX
cjfa-21482	248	4	the	the	DET
cjfa-21482	248	5	regressor	regressor	NOUN
cjfa-21482	248	6	model	model	NOUN
cjfa-21482	248	7	5	5	NUM
cjfa-21482	248	8	.	.	PUNCT
cjfa-21482	249	1	the	the	DET
cjfa-21482	249	2	linkage	linkage	NOUN
cjfa-21482	249	3	between	between	ADP
cjfa-21482	249	4	gross	gross	ADJ
cjfa-21482	249	5	profit	profit	NOUN
cjfa-21482	249	6	margin	margin	NOUN
cjfa-21482	249	7	and	and	CCONJ
cjfa-21482	249	8	calculated	calculate	VERB
cjfa-21482	249	9	value	value	NOUN
cjfa-21482	249	10	of	of	ADP
cjfa-21482	249	11	intangible	intangible	ADJ
cjfa-21482	249	12	factors	factor	NOUN
cjfa-21482	249	13	/	/	SYM
cjfa-21482	249	14	total	total	ADJ
cjfa-21482	249	15	assets	asset	NOUN
cjfa-21482	249	16	model	model	NOUN
cjfa-21482	249	17	5	5	NUM
cjfa-21482	249	18	is	be	AUX
cjfa-21482	249	19	the	the	DET
cjfa-21482	249	20	first	first	ADJ
cjfa-21482	249	21	model	model	NOUN
cjfa-21482	249	22	in	in	ADP
cjfa-21482	249	23	the	the	DET
cjfa-21482	249	24	second	second	ADJ
cjfa-21482	249	25	group	group	NOUN
cjfa-21482	249	26	in	in	ADP
cjfa-21482	249	27	which	which	PRON
cjfa-21482	249	28	cvif	cvif	NOUN
cjfa-21482	249	29	/	/	SYM
cjfa-21482	249	30	total	total	ADJ
cjfa-21482	249	31	assets	asset	NOUN
cjfa-21482	249	32	is	be	AUX
cjfa-21482	249	33	used	use	VERB
cjfa-21482	249	34	as	as	ADP
cjfa-21482	249	35	an	an	DET
cjfa-21482	249	36	independent	independent	ADJ
cjfa-21482	249	37	variable	variable	NOUN
cjfa-21482	249	38	.	.	PUNCT
cjfa-21482	250	1	this	this	DET
cjfa-21482	250	2	group	group	NOUN
cjfa-21482	250	3	of	of	ADP
cjfa-21482	250	4	models	model	NOUN
cjfa-21482	250	5	takes	take	VERB
cjfa-21482	250	6	size	size	NOUN
cjfa-21482	250	7	effect	effect	NOUN
cjfa-21482	250	8	into	into	ADP
cjfa-21482	250	9	consideration	consideration	NOUN
cjfa-21482	250	10	by	by	ADP
cjfa-21482	250	11	computing	compute	VERB
cjfa-21482	250	12	the	the	DET
cjfa-21482	250	13	independent	independent	ADJ
cjfa-21482	250	14	variable	variable	NOUN
cjfa-21482	250	15	as	as	ADP
cjfa-21482	250	16	a	a	DET
cjfa-21482	250	17	ratio	ratio	NOUN
cjfa-21482	250	18	of	of	ADP
cjfa-21482	250	19	cvif	cvif	NOUN
cjfa-21482	250	20	and	and	CCONJ
cjfa-21482	250	21	total	total	ADJ
cjfa-21482	250	22	assets	asset	NOUN
cjfa-21482	250	23	.	.	PUNCT
cjfa-21482	251	1	this	this	DET
cjfa-21482	251	2	model	model	NOUN
cjfa-21482	251	3	tests	test	VERB
cjfa-21482	251	4	whether	whether	SCONJ
cjfa-21482	251	5	cvif	cvif	NOUN
cjfa-21482	251	6	/	/	SYM
cjfa-21482	251	7	total	total	ADJ
cjfa-21482	251	8	assets	asset	NOUN
cjfa-21482	251	9	ratio	ratio	NOUN
cjfa-21482	251	10	might	might	AUX
cjfa-21482	251	11	have	have	VERB
cjfa-21482	251	12	a	a	DET
cjfa-21482	251	13	significant	significant	ADJ
cjfa-21482	251	14	effect	effect	NOUN
cjfa-21482	251	15	on	on	ADP
cjfa-21482	251	16	gross	gross	ADJ
cjfa-21482	251	17	profit	profit	NOUN
cjfa-21482	251	18	margin	margin	NOUN
cjfa-21482	251	19	of	of	ADP
cjfa-21482	251	20	the	the	DET
cjfa-21482	251	21	companies	company	NOUN
cjfa-21482	251	22	.	.	PUNCT
cjfa-21482	252	1	fixed	fix	VERB
cjfa-21482	252	2	effects	effect	NOUN
cjfa-21482	252	3	and	and	CCONJ
cjfa-21482	252	4	random	random	ADJ
cjfa-21482	252	5	effects	effect	NOUN
cjfa-21482	252	6	regressions	regression	NOUN
cjfa-21482	252	7	had	have	AUX
cjfa-21482	252	8	produced	produce	VERB
cjfa-21482	252	9	insignificant	insignificant	ADJ
cjfa-21482	252	10	results	result	NOUN
cjfa-21482	252	11	at	at	ADP
cjfa-21482	252	12	a	a	DET
cjfa-21482	252	13	first	first	ADJ
cjfa-21482	252	14	run	run	NOUN
cjfa-21482	252	15	and	and	CCONJ
cjfa-21482	252	16	hausman	hausman	ADJ
cjfa-21482	252	17	test	test	NOUN
cjfa-21482	252	18	needed	need	VERB
cjfa-21482	252	19	showed	show	VERB
cjfa-21482	252	20	that	that	SCONJ
cjfa-21482	252	21	random	random	ADJ
cjfa-21482	252	22	effects	effect	NOUN
cjfa-21482	252	23	regression	regression	NOUN
cjfa-21482	252	24	model	model	NOUN
cjfa-21482	252	25	must	must	AUX
cjfa-21482	252	26	be	be	AUX
cjfa-21482	252	27	chosen	choose	VERB
cjfa-21482	252	28	.	.	PUNCT
cjfa-21482	253	1	random	random	ADJ
cjfa-21482	253	2	effects	effect	NOUN
cjfa-21482	253	3	regression	regression	NOUN
cjfa-21482	253	4	was	be	AUX
cjfa-21482	253	5	run	run	VERB
cjfa-21482	253	6	again	again	ADV
cjfa-21482	253	7	with	with	ADP
cjfa-21482	253	8	a	a	DET
cjfa-21482	253	9	robust	robust	ADJ
cjfa-21482	253	10	option	option	NOUN
cjfa-21482	253	11	for	for	ADP
cjfa-21482	253	12	standard	standard	ADJ
cjfa-21482	253	13	errors	error	NOUN
cjfa-21482	253	14	,	,	PUNCT
cjfa-21482	253	15	and	and	CCONJ
cjfa-21482	253	16	the	the	DET
cjfa-21482	253	17	result	result	NOUN
cjfa-21482	253	18	has	have	AUX
cjfa-21482	253	19	been	be	AUX
cjfa-21482	253	20	this	this	DET
cjfa-21482	253	21	time	time	NOUN
cjfa-21482	253	22	significant	significant	ADJ
cjfa-21482	253	23	.	.	PUNCT
cjfa-21482	254	1	as	as	SCONJ
cjfa-21482	254	2	pooled	pool	VERB
cjfa-21482	254	3	ols	ol	NOUN
cjfa-21482	254	4	regression	regression	NOUN
cjfa-21482	254	5	has	have	AUX
cjfa-21482	254	6	produced	produce	VERB
cjfa-21482	254	7	significant	significant	ADJ
cjfa-21482	254	8	results	result	NOUN
cjfa-21482	254	9	as	as	ADV
cjfa-21482	254	10	well	well	ADV
cjfa-21482	254	11	,	,	PUNCT
cjfa-21482	254	12	bp	bp	PROPN
cjfa-21482	254	13	lm	lm	PROPN
cjfa-21482	254	14	test	test	PROPN
cjfa-21482	254	15	was	be	AUX
cjfa-21482	254	16	performed	perform	VERB
cjfa-21482	254	17	.	.	PUNCT
cjfa-21482	255	1	test	test	NOUN
cjfa-21482	255	2	results	result	NOUN
cjfa-21482	255	3	have	have	AUX
cjfa-21482	255	4	suggested	suggest	VERB
cjfa-21482	255	5	that	that	SCONJ
cjfa-21482	255	6	ols	ol	NOUN
cjfa-21482	255	7	is	be	AUX
cjfa-21482	255	8	a	a	DET
cjfa-21482	255	9	better	well	ADJ
cjfa-21482	255	10	alternative	alternative	NOUN
cjfa-21482	255	11	.	.	PUNCT
cjfa-21482	256	1	as	as	SCONJ
cjfa-21482	256	2	given	give	VERB
cjfa-21482	256	3	in	in	ADP
cjfa-21482	256	4	panel	panel	NOUN
cjfa-21482	256	5	b	b	PROPN
cjfa-21482	256	6	of	of	ADP
cjfa-21482	256	7	table	table	NOUN
cjfa-21482	256	8	3	3	NUM
cjfa-21482	256	9	,	,	PUNCT
cjfa-21482	256	10	the	the	DET
cjfa-21482	256	11	regression	regression	NOUN
cjfa-21482	256	12	equation	equation	NOUN
cjfa-21482	256	13	may	may	AUX
cjfa-21482	256	14	thereby	thereby	ADV
cjfa-21482	256	15	be	be	AUX
cjfa-21482	256	16	presented	present	VERB
cjfa-21482	256	17	as	as	ADP
cjfa-21482	256	18	:	:	PUNCT
cjfa-21482	256	19	gpm	gpm	NOUN
cjfa-21482	256	20	(	(	PUNCT
cjfa-21482	256	21	y	y	NOUN
cjfa-21482	256	22	)	)	PUNCT
cjfa-21482	256	23	=	=	PUNCT
cjfa-21482	257	1	24.363	24.363	NUM
cjfa-21482	257	2	+	+	CCONJ
cjfa-21482	257	3	0.221*cvifta	0.221*cvifta	X
cjfa-21482	257	4	–	–	PUNCT
cjfa-21482	257	5	2.164*inddm	2.164*inddm	NUM
cjfa-21482	257	6	-0.423*der	-0.423*der	NOUN
cjfa-21482	258	1	+	+	NOUN
cjfa-21482	258	2	ui	ui	ADJ
cjfa-21482	258	3	where	where	SCONJ
cjfa-21482	258	4	all	all	DET
cjfa-21482	258	5	the	the	DET
cjfa-21482	258	6	terms	term	NOUN
cjfa-21482	258	7	and	and	CCONJ
cjfa-21482	258	8	the	the	DET
cjfa-21482	258	9	numbers	number	NOUN
cjfa-21482	258	10	have	have	VERB
cjfa-21482	258	11	obvious	obvious	ADJ
cjfa-21482	258	12	meaning	meaning	NOUN
cjfa-21482	258	13	.	.	PUNCT
cjfa-21482	259	1	this	this	PRON
cjfa-21482	259	2	suggests	suggest	VERB
cjfa-21482	259	3	that	that	SCONJ
cjfa-21482	259	4	there	there	PRON
cjfa-21482	259	5	is	be	VERB
cjfa-21482	259	6	a	a	DET
cjfa-21482	259	7	positive	positive	ADJ
cjfa-21482	259	8	relationship	relationship	NOUN
cjfa-21482	259	9	between	between	ADP
cjfa-21482	259	10	cvifta	cvifta	NOUN
cjfa-21482	259	11	(	(	PUNCT
cjfa-21482	259	12	regressor	regressor	NOUN
cjfa-21482	259	13	)	)	PUNCT
cjfa-21482	259	14	and	and	CCONJ
cjfa-21482	259	15	gpm	gpm	NOUN
cjfa-21482	259	16	(	(	PUNCT
cjfa-21482	259	17	dependent	dependent	ADJ
cjfa-21482	259	18	)	)	PUNCT
cjfa-21482	259	19	and	and	CCONJ
cjfa-21482	259	20	that	that	SCONJ
cjfa-21482	259	21	every	every	DET
cjfa-21482	259	22	hundred	hundred	NUM
cjfa-21482	259	23	-	-	PUNCT
cjfa-21482	259	24	unit	unit	NOUN
cjfa-21482	259	25	increase	increase	NOUN
cjfa-21482	259	26	(	(	PUNCT
cjfa-21482	259	27	decrease	decrease	NOUN
cjfa-21482	259	28	)	)	PUNCT
cjfa-21482	259	29	in	in	ADP
cjfa-21482	259	30	the	the	DET
cjfa-21482	259	31	cvifta	cvifta	NOUN
cjfa-21482	259	32	results	result	NOUN
cjfa-21482	259	33	in	in	ADP
cjfa-21482	259	34	a	a	DET
cjfa-21482	259	35	22.1-	22.1-	PROPN
cjfa-21482	259	36	 	 	SPACE
cjfa-21482	259	37	unit	unit	NOUN
cjfa-21482	259	38	increase	increase	NOUN
cjfa-21482	259	39	(	(	PUNCT
cjfa-21482	259	40	decrease	decrease	NOUN
cjfa-21482	259	41	)	)	PUNCT
cjfa-21482	259	42	in	in	ADP
cjfa-21482	259	43	gpm	gpm	NOUN
cjfa-21482	259	44	base	base	NOUN
cjfa-21482	259	45	.	.	PUNCT
cjfa-21482	260	1	results	result	NOUN
cjfa-21482	260	2	in	in	ADP
cjfa-21482	260	3	this	this	DET
cjfa-21482	260	4	vein	vein	NOUN
cjfa-21482	260	5	also	also	ADV
cjfa-21482	260	6	indicate	indicate	VERB
cjfa-21482	260	7	that	that	SCONJ
cjfa-21482	260	8	(	(	PUNCT
cjfa-21482	260	9	1	1	X
cjfa-21482	260	10	)	)	PUNCT
cjfa-21482	260	11	cvif	cvif	NOUN
cjfa-21482	260	12	(	(	PUNCT
cjfa-21482	260	13	coefficient	coefficient	NOUN
cjfa-21482	260	14	)	)	PUNCT
cjfa-21482	260	15	significantly	significantly	ADV
cjfa-21482	260	16	(	(	PUNCT
cjfa-21482	260	17	5	5	NUM
cjfa-21482	260	18	%	%	NOUN
cjfa-21482	260	19	)	)	PUNCT
cjfa-21482	260	20	accounts	account	VERB
cjfa-21482	260	21	for	for	ADP
cjfa-21482	260	22	the	the	DET
cjfa-21482	260	23	changes	change	NOUN
cjfa-21482	260	24	in	in	ADP
cjfa-21482	260	25	the	the	DET
cjfa-21482	260	26	level	level	NOUN
cjfa-21482	260	27	of	of	ADP
cjfa-21482	260	28	gpm	gpm	NOUN
cjfa-21482	260	29	and	and	CCONJ
cjfa-21482	260	30	(	(	PUNCT
cjfa-21482	260	31	2	2	X
cjfa-21482	260	32	)	)	PUNCT
cjfa-21482	260	33	the	the	DET
cjfa-21482	260	34	model	model	NOUN
cjfa-21482	260	35	overall	overall	ADJ
cjfa-21482	260	36	(	(	PUNCT
cjfa-21482	260	37	p	p	NOUN
cjfa-21482	260	38	-	-	PUNCT
cjfa-21482	260	39	value	value	NOUN
cjfa-21482	260	40	)	)	PUNCT
cjfa-21482	260	41	is	be	AUX
cjfa-21482	260	42	also	also	ADV
cjfa-21482	260	43	significant	significant	ADJ
cjfa-21482	260	44	at	at	ADP
cjfa-21482	260	45	5	5	NUM
cjfa-21482	260	46	%	%	NOUN
cjfa-21482	260	47	,	,	PUNCT
cjfa-21482	260	48	documenting	document	VERB
cjfa-21482	260	49	a	a	DET
cjfa-21482	260	50	high	high	ADJ
cjfa-21482	260	51	degree	degree	NOUN
cjfa-21482	260	52	of	of	ADP
cjfa-21482	260	53	robustness	robustness	NOUN
cjfa-21482	260	54	.	.	PUNCT
cjfa-21482	261	1	in	in	ADP
cjfa-21482	261	2	other	other	ADJ
cjfa-21482	261	3	words	word	NOUN
cjfa-21482	261	4	,	,	PUNCT
cjfa-21482	261	5	this	this	DET
cjfa-21482	261	6	model	model	NOUN
cjfa-21482	261	7	is	be	AUX
cjfa-21482	261	8	also	also	ADV
cjfa-21482	261	9	a	a	DET
cjfa-21482	261	10	good	good	ADJ
cjfa-21482	261	11	fit	fit	NOUN
cjfa-21482	261	12	.	.	PUNCT
cjfa-21482	262	1	the	the	DET
cjfa-21482	262	2	result	result	NOUN
cjfa-21482	262	3	of	of	ADP
cjfa-21482	262	4	this	this	DET
cjfa-21482	262	5	model	model	NOUN
cjfa-21482	262	6	is	be	AUX
cjfa-21482	262	7	similar	similar	ADJ
cjfa-21482	262	8	to	to	ADP
cjfa-21482	262	9	that	that	PRON
cjfa-21482	262	10	of	of	ADP
cjfa-21482	262	11	model	model	NOUN
cjfa-21482	262	12	1	1	NUM
cjfa-21482	262	13	.	.	PUNCT
cjfa-21482	263	1	it	it	PRON
cjfa-21482	263	2	was	be	AUX
cjfa-21482	263	3	ex	ex	PROPN
cjfa-21482	263	4	ante	ante	NOUN
cjfa-21482	263	5	predicted	predict	VERB
cjfa-21482	263	6	that	that	SCONJ
cjfa-21482	263	7	cvifta	cvifta	NOUN
cjfa-21482	263	8	must	must	AUX
cjfa-21482	263	9	have	have	VERB
cjfa-21482	263	10	more	more	ADJ
cjfa-21482	263	11	explanatory	explanatory	ADJ
cjfa-21482	263	12	power	power	NOUN
cjfa-21482	263	13	.	.	PUNCT
cjfa-21482	264	1	however	however	ADV
cjfa-21482	264	2	,	,	PUNCT
cjfa-21482	264	3	the	the	DET
cjfa-21482	264	4	coefficient	coefficient	NOUN
cjfa-21482	264	5	in	in	ADP
cjfa-21482	264	6	this	this	DET
cjfa-21482	264	7	model	model	NOUN
cjfa-21482	264	8	is	be	AUX
cjfa-21482	264	9	lower	low	ADJ
cjfa-21482	264	10	compared	compare	VERB
cjfa-21482	264	11	to	to	ADP
cjfa-21482	264	12	model	model	NOUN
cjfa-21482	264	13	1	1	NUM
cjfa-21482	264	14	(	(	PUNCT
cjfa-21482	264	15	being	be	AUX
cjfa-21482	264	16	significant	significant	ADJ
cjfa-21482	264	17	at	at	ADP
cjfa-21482	264	18	5	5	NUM
cjfa-21482	264	19	%	%	NOUN
cjfa-21482	264	20	versus	versus	ADP
cjfa-21482	264	21	1	1	NUM
cjfa-21482	264	22	%	%	NOUN
cjfa-21482	264	23	)	)	PUNCT
cjfa-21482	264	24	.	.	PUNCT
cjfa-21482	265	1	model	model	NOUN
cjfa-21482	265	2	6	6	NUM
cjfa-21482	265	3	.	.	PUNCT
cjfa-21482	266	1	the	the	DET
cjfa-21482	266	2	linkage	linkage	NOUN
cjfa-21482	266	3	between	between	ADP
cjfa-21482	266	4	ebit	ebit	NOUN
cjfa-21482	266	5	margin	margin	NOUN
cjfa-21482	266	6	and	and	CCONJ
cjfa-21482	266	7	calculated	calculated	ADJ
cjfa-21482	266	8	value	value	NOUN
cjfa-21482	266	9	of	of	ADP
cjfa-21482	266	10	intangible	intangible	ADJ
cjfa-21482	266	11	factors	factor	NOUN
cjfa-21482	266	12	/	/	SYM
cjfa-21482	266	13	total	total	ADJ
cjfa-21482	266	14	assets	asset	NOUN
cjfa-21482	266	15	this	this	DET
cjfa-21482	266	16	model	model	NOUN
cjfa-21482	266	17	tests	test	VERB
cjfa-21482	266	18	whether	whether	SCONJ
cjfa-21482	266	19	cvif	cvif	NOUN
cjfa-21482	266	20	/	/	SYM
cjfa-21482	266	21	total	total	ADJ
cjfa-21482	266	22	assets	asset	NOUN
cjfa-21482	266	23	ratio	ratio	NOUN
cjfa-21482	266	24	might	might	AUX
cjfa-21482	266	25	have	have	VERB
cjfa-21482	266	26	a	a	DET
cjfa-21482	266	27	significant	significant	ADJ
cjfa-21482	266	28	effect	effect	NOUN
cjfa-21482	266	29	on	on	ADP
cjfa-21482	266	30	ebit	ebit	NOUN
cjfa-21482	266	31	margin	margin	NOUN
cjfa-21482	266	32	of	of	ADP
cjfa-21482	266	33	the	the	DET
cjfa-21482	266	34	companies	company	NOUN
cjfa-21482	266	35	.	.	PUNCT
cjfa-21482	267	1	fixed	fix	VERB
cjfa-21482	267	2	effects	effect	NOUN
cjfa-21482	267	3	and	and	CCONJ
cjfa-21482	267	4	random	random	ADJ
cjfa-21482	267	5	effects	effect	NOUN
cjfa-21482	267	6	regres	regre	VERB
cjfa-21482	267	7	the	the	DET
cjfa-21482	267	8	impact	impact	NOUN
cjfa-21482	267	9	of	of	ADP
cjfa-21482	267	10	intangible	intangible	ADJ
cjfa-21482	267	11	factors	factor	NOUN
cjfa-21482	267	12	on	on	ADP
cjfa-21482	267	13	profitability	profitability	NOUN
cjfa-21482	267	14	…	…	PUNCT
cjfa-21482	267	15	43	43	NUM
cjfa-21482	267	16	sions	sion	NOUN
cjfa-21482	267	17	had	have	AUX
cjfa-21482	267	18	produced	produce	VERB
cjfa-21482	267	19	significant	significant	ADJ
cjfa-21482	267	20	results	result	NOUN
cjfa-21482	267	21	while	while	SCONJ
cjfa-21482	267	22	pooled	pool	VERB
cjfa-21482	267	23	ols	ol	NOUN
cjfa-21482	267	24	regression	regression	NOUN
cjfa-21482	267	25	had	have	AUX
cjfa-21482	267	26	produced	produce	VERB
cjfa-21482	267	27	insignificant	insignificant	ADJ
cjfa-21482	267	28	results	result	NOUN
cjfa-21482	267	29	over	over	ADV
cjfa-21482	267	30	here	here	ADV
cjfa-21482	267	31	.	.	PUNCT
cjfa-21482	268	1	in	in	ADP
cjfa-21482	268	2	order	order	NOUN
cjfa-21482	268	3	to	to	PART
cjfa-21482	268	4	make	make	VERB
cjfa-21482	268	5	a	a	DET
cjfa-21482	268	6	choice	choice	NOUN
cjfa-21482	268	7	between	between	ADP
cjfa-21482	268	8	fixed	fix	VERB
cjfa-21482	268	9	and	and	CCONJ
cjfa-21482	268	10	random	random	ADJ
cjfa-21482	268	11	effects	effect	NOUN
cjfa-21482	268	12	,	,	PUNCT
cjfa-21482	268	13	hausman	hausman	ADJ
cjfa-21482	268	14	test	test	NOUN
cjfa-21482	268	15	was	be	AUX
cjfa-21482	268	16	run	run	VERB
cjfa-21482	268	17	and	and	CCONJ
cjfa-21482	268	18	it	it	PRON
cjfa-21482	268	19	has	have	AUX
cjfa-21482	268	20	showed	show	VERB
cjfa-21482	268	21	that	that	SCONJ
cjfa-21482	268	22	fixed	fix	VERB
cjfa-21482	268	23	effects	effect	NOUN
cjfa-21482	268	24	must	must	AUX
cjfa-21482	268	25	be	be	AUX
cjfa-21482	268	26	chosen	choose	VERB
cjfa-21482	268	27	.	.	PUNCT
cjfa-21482	269	1	fixed	fix	VERB
cjfa-21482	269	2	effects	effect	NOUN
cjfa-21482	269	3	regression	regression	NOUN
cjfa-21482	269	4	has	have	AUX
cjfa-21482	269	5	been	be	AUX
cjfa-21482	269	6	run	run	VERB
cjfa-21482	269	7	again	again	ADV
cjfa-21482	269	8	with	with	ADP
cjfa-21482	269	9	a	a	DET
cjfa-21482	269	10	robust	robust	ADJ
cjfa-21482	269	11	option	option	NOUN
cjfa-21482	269	12	to	to	PART
cjfa-21482	269	13	gauge	gauge	VERB
cjfa-21482	269	14	standard	standard	ADJ
cjfa-21482	269	15	errors	error	NOUN
cjfa-21482	269	16	and	and	CCONJ
cjfa-21482	269	17	the	the	DET
cjfa-21482	269	18	result	result	NOUN
cjfa-21482	269	19	has	have	AUX
cjfa-21482	269	20	proven	prove	VERB
cjfa-21482	269	21	to	to	PART
cjfa-21482	269	22	be	be	AUX
cjfa-21482	269	23	also	also	ADV
cjfa-21482	269	24	significant	significant	ADJ
cjfa-21482	269	25	.	.	PUNCT
cjfa-21482	270	1	panel	panel	NOUN
cjfa-21482	270	2	b	b	PROPN
cjfa-21482	270	3	of	of	ADP
cjfa-21482	270	4	table	table	NOUN
cjfa-21482	270	5	3	3	NUM
cjfa-21482	270	6	shows	show	VERB
cjfa-21482	270	7	that	that	SCONJ
cjfa-21482	270	8	the	the	DET
cjfa-21482	270	9	regression	regression	NOUN
cjfa-21482	270	10	equation	equation	NOUN
cjfa-21482	270	11	may	may	AUX
cjfa-21482	270	12	be	be	AUX
cjfa-21482	270	13	estimated	estimate	VERB
cjfa-21482	270	14	as	as	ADP
cjfa-21482	270	15	:	:	PUNCT
cjfa-21482	270	16	ebitm	ebitm	PROPN
cjfa-21482	270	17	(	(	PUNCT
cjfa-21482	270	18	y	y	NOUN
cjfa-21482	270	19	)	)	PUNCT
cjfa-21482	270	20	=	=	NOUN
cjfa-21482	270	21	1.799	1.799	NUM
cjfa-21482	271	1	+	+	CCONJ
cjfa-21482	271	2	0.463*cvifta	0.463*cvifta	NUM
cjfa-21482	272	1	+	+	NOUN
cjfa-21482	272	2	0.208*der	0.208*der	NUM
cjfa-21482	273	1	+	+	CCONJ
cjfa-21482	273	2	ui	ui	NOUN
cjfa-21482	273	3	where	where	SCONJ
cjfa-21482	273	4	all	all	DET
cjfa-21482	273	5	the	the	DET
cjfa-21482	273	6	terms	term	NOUN
cjfa-21482	273	7	and	and	CCONJ
cjfa-21482	273	8	the	the	DET
cjfa-21482	273	9	numbers	number	NOUN
cjfa-21482	273	10	have	have	VERB
cjfa-21482	273	11	obvious	obvious	ADJ
cjfa-21482	273	12	meaning	meaning	NOUN
cjfa-21482	273	13	.	.	PUNCT
cjfa-21482	274	1	this	this	PRON
cjfa-21482	274	2	suggests	suggest	VERB
cjfa-21482	274	3	that	that	SCONJ
cjfa-21482	274	4	there	there	PRON
cjfa-21482	274	5	is	be	VERB
cjfa-21482	274	6	a	a	DET
cjfa-21482	274	7	positive	positive	ADJ
cjfa-21482	274	8	relationship	relationship	NOUN
cjfa-21482	274	9	between	between	ADP
cjfa-21482	274	10	cvifta	cvifta	NOUN
cjfa-21482	274	11	(	(	PUNCT
cjfa-21482	274	12	regressor	regressor	NOUN
cjfa-21482	274	13	)	)	PUNCT
cjfa-21482	274	14	and	and	CCONJ
cjfa-21482	274	15	ebitm	ebitm	PROPN
cjfa-21482	274	16	(	(	PUNCT
cjfa-21482	274	17	dependent	dependent	ADJ
cjfa-21482	274	18	)	)	PUNCT
cjfa-21482	274	19	and	and	CCONJ
cjfa-21482	274	20	that	that	SCONJ
cjfa-21482	274	21	every	every	DET
cjfa-21482	274	22	hundred	hundred	NUM
cjfa-21482	274	23	-	-	PUNCT
cjfa-21482	274	24	unit	unit	NOUN
cjfa-21482	274	25	increase	increase	NOUN
cjfa-21482	274	26	(	(	PUNCT
cjfa-21482	274	27	decrease	decrease	NOUN
cjfa-21482	274	28	)	)	PUNCT
cjfa-21482	274	29	in	in	ADP
cjfa-21482	274	30	the	the	DET
cjfa-21482	274	31	cvifta	cvifta	NOUN
cjfa-21482	274	32	results	result	NOUN
cjfa-21482	274	33	in	in	ADP
cjfa-21482	274	34	a	a	DET
cjfa-21482	274	35	46	46	NUM
cjfa-21482	274	36	-	-	PUNCT
cjfa-21482	274	37	unit	unit	NOUN
cjfa-21482	274	38	increase	increase	NOUN
cjfa-21482	274	39	(	(	PUNCT
cjfa-21482	274	40	decrease	decrease	NOUN
cjfa-21482	274	41	)	)	PUNCT
cjfa-21482	274	42	in	in	ADP
cjfa-21482	274	43	ebitm	ebitm	PROPN
cjfa-21482	274	44	base	base	NOUN
cjfa-21482	274	45	.	.	PUNCT
cjfa-21482	275	1	results	result	NOUN
cjfa-21482	275	2	in	in	ADP
cjfa-21482	275	3	this	this	DET
cjfa-21482	275	4	sphere	sphere	NOUN
cjfa-21482	275	5	also	also	ADV
cjfa-21482	275	6	indicate	indicate	VERB
cjfa-21482	275	7	that	that	SCONJ
cjfa-21482	275	8	(	(	PUNCT
cjfa-21482	275	9	1	1	X
cjfa-21482	275	10	)	)	PUNCT
cjfa-21482	275	11	cvif	cvif	NOUN
cjfa-21482	275	12	(	(	PUNCT
cjfa-21482	275	13	coefficient	coefficient	NOUN
cjfa-21482	275	14	)	)	PUNCT
cjfa-21482	275	15	significantly	significantly	ADV
cjfa-21482	275	16	(	(	PUNCT
cjfa-21482	275	17	5	5	NUM
cjfa-21482	275	18	%	%	NOUN
cjfa-21482	275	19	)	)	PUNCT
cjfa-21482	275	20	accounts	account	VERB
cjfa-21482	275	21	for	for	ADP
cjfa-21482	275	22	the	the	DET
cjfa-21482	275	23	changes	change	NOUN
cjfa-21482	275	24	in	in	ADP
cjfa-21482	275	25	the	the	DET
cjfa-21482	275	26	level	level	NOUN
cjfa-21482	275	27	of	of	ADP
cjfa-21482	275	28	ebitm	ebitm	NOUN
cjfa-21482	275	29	and	and	CCONJ
cjfa-21482	275	30	(	(	PUNCT
cjfa-21482	275	31	2	2	X
cjfa-21482	275	32	)	)	PUNCT
cjfa-21482	275	33	the	the	DET
cjfa-21482	275	34	model	model	NOUN
cjfa-21482	275	35	overall	overall	ADJ
cjfa-21482	275	36	(	(	PUNCT
cjfa-21482	275	37	p	p	NOUN
cjfa-21482	275	38	-	-	PUNCT
cjfa-21482	275	39	value	value	NOUN
cjfa-21482	275	40	)	)	PUNCT
cjfa-21482	275	41	is	be	AUX
cjfa-21482	275	42	also	also	ADV
cjfa-21482	275	43	significant	significant	ADJ
cjfa-21482	275	44	at	at	ADP
cjfa-21482	275	45	5	5	NUM
cjfa-21482	275	46	%	%	NOUN
cjfa-21482	275	47	,	,	PUNCT
cjfa-21482	275	48	suggesting	suggest	VERB
cjfa-21482	275	49	a	a	DET
cjfa-21482	275	50	high	high	ADJ
cjfa-21482	275	51	degree	degree	NOUN
cjfa-21482	275	52	of	of	ADP
cjfa-21482	275	53	robustness	robustness	NOUN
cjfa-21482	275	54	.	.	PUNCT
cjfa-21482	276	1	in	in	ADP
cjfa-21482	276	2	other	other	ADJ
cjfa-21482	276	3	words	word	NOUN
cjfa-21482	276	4	,	,	PUNCT
cjfa-21482	276	5	this	this	DET
cjfa-21482	276	6	model	model	NOUN
cjfa-21482	276	7	is	be	AUX
cjfa-21482	276	8	also	also	ADV
cjfa-21482	276	9	a	a	DET
cjfa-21482	276	10	good	good	ADJ
cjfa-21482	276	11	fit	fit	NOUN
cjfa-21482	276	12	.	.	PUNCT
cjfa-21482	277	1	it	it	PRON
cjfa-21482	277	2	was	be	AUX
cjfa-21482	277	3	expected	expect	VERB
cjfa-21482	277	4	that	that	SCONJ
cjfa-21482	277	5	as	as	SCONJ
cjfa-21482	277	6	we	we	PRON
cjfa-21482	277	7	go	go	VERB
cjfa-21482	277	8	down	down	ADP
cjfa-21482	277	9	through	through	ADP
cjfa-21482	277	10	the	the	DET
cjfa-21482	277	11	income	income	NOUN
cjfa-21482	277	12	statement	statement	NOUN
cjfa-21482	277	13	,	,	PUNCT
cjfa-21482	277	14	the	the	DET
cjfa-21482	277	15	effect	effect	NOUN
cjfa-21482	277	16	of	of	ADP
cjfa-21482	277	17	intangibles	intangible	NOUN
cjfa-21482	277	18	on	on	ADP
cjfa-21482	277	19	different	different	ADJ
cjfa-21482	277	20	profitability	profitability	NOUN
cjfa-21482	277	21	measures	measure	NOUN
cjfa-21482	277	22	would	would	AUX
cjfa-21482	277	23	shrink	shrink	VERB
cjfa-21482	277	24	.	.	PUNCT
cjfa-21482	278	1	contrary	contrary	ADJ
cjfa-21482	278	2	to	to	ADP
cjfa-21482	278	3	that	that	PRON
cjfa-21482	278	4	however	however	ADV
cjfa-21482	278	5	,	,	PUNCT
cjfa-21482	278	6	the	the	DET
cjfa-21482	278	7	coefficient	coefficient	NOUN
cjfa-21482	278	8	in	in	ADP
cjfa-21482	278	9	this	this	DET
cjfa-21482	278	10	model	model	NOUN
cjfa-21482	278	11	is	be	AUX
cjfa-21482	278	12	higher	high	ADJ
cjfa-21482	278	13	than	than	ADP
cjfa-21482	278	14	the	the	DET
cjfa-21482	278	15	previous	previous	ADJ
cjfa-21482	278	16	one	one	NUM
cjfa-21482	278	17	.	.	PUNCT
cjfa-21482	279	1	this	this	PRON
cjfa-21482	279	2	is	be	AUX
cjfa-21482	279	3	probably	probably	ADV
cjfa-21482	279	4	because	because	SCONJ
cjfa-21482	279	5	intangible	intangible	ADJ
cjfa-21482	279	6	factors	factor	NOUN
cjfa-21482	279	7	may	may	AUX
cjfa-21482	279	8	also	also	ADV
cjfa-21482	279	9	affect	affect	VERB
cjfa-21482	279	10	operating	operating	NOUN
cjfa-21482	279	11	expenses	expense	NOUN
cjfa-21482	279	12	.	.	PUNCT
cjfa-21482	280	1	model	model	NOUN
cjfa-21482	280	2	7	7	NUM
cjfa-21482	280	3	.	.	PUNCT
cjfa-21482	281	1	the	the	DET
cjfa-21482	281	2	linkage	linkage	NOUN
cjfa-21482	281	3	between	between	ADP
cjfa-21482	281	4	net	net	ADJ
cjfa-21482	281	5	profit	profit	NOUN
cjfa-21482	281	6	margin	margin	NOUN
cjfa-21482	281	7	and	and	CCONJ
cjfa-21482	281	8	calculated	calculate	VERB
cjfa-21482	281	9	value	value	NOUN
cjfa-21482	281	10	of	of	ADP
cjfa-21482	281	11	intangible	intangible	ADJ
cjfa-21482	281	12	factors	factor	NOUN
cjfa-21482	281	13	/	/	SYM
cjfa-21482	281	14	total	total	ADJ
cjfa-21482	281	15	assets	asset	NOUN
cjfa-21482	281	16	this	this	DET
cjfa-21482	281	17	model	model	NOUN
cjfa-21482	281	18	tests	test	VERB
cjfa-21482	281	19	whether	whether	SCONJ
cjfa-21482	281	20	cvif	cvif	NOUN
cjfa-21482	281	21	/	/	SYM
cjfa-21482	281	22	total	total	ADJ
cjfa-21482	281	23	assets	asset	NOUN
cjfa-21482	281	24	ratio	ratio	NOUN
cjfa-21482	281	25	might	might	AUX
cjfa-21482	281	26	have	have	VERB
cjfa-21482	281	27	a	a	DET
cjfa-21482	281	28	significant	significant	ADJ
cjfa-21482	281	29	effect	effect	NOUN
cjfa-21482	281	30	on	on	ADP
cjfa-21482	281	31	net	net	ADJ
cjfa-21482	281	32	profit	profit	NOUN
cjfa-21482	281	33	margin	margin	NOUN
cjfa-21482	281	34	of	of	ADP
cjfa-21482	281	35	the	the	DET
cjfa-21482	281	36	companies	company	NOUN
cjfa-21482	281	37	.	.	PUNCT
cjfa-21482	282	1	similar	similar	ADJ
cjfa-21482	282	2	to	to	ADP
cjfa-21482	282	3	the	the	DET
cjfa-21482	282	4	previous	previous	ADJ
cjfa-21482	282	5	model	model	NOUN
cjfa-21482	282	6	;	;	PUNCT
cjfa-21482	282	7	both	both	DET
cjfa-21482	282	8	fixed	fix	VERB
cjfa-21482	282	9	effects	effect	NOUN
cjfa-21482	282	10	and	and	CCONJ
cjfa-21482	282	11	random	random	ADJ
cjfa-21482	282	12	effects	effect	NOUN
cjfa-21482	282	13	regressions	regression	NOUN
cjfa-21482	282	14	had	have	AUX
cjfa-21482	282	15	yielded	yield	VERB
cjfa-21482	282	16	significant	significant	ADJ
cjfa-21482	282	17	results	result	NOUN
cjfa-21482	282	18	.	.	PUNCT
cjfa-21482	283	1	however	however	ADV
cjfa-21482	283	2	pooled	pool	VERB
cjfa-21482	283	3	ols	ols	PROPN
cjfa-21482	283	4	regression	regression	NOUN
cjfa-21482	283	5	had	have	AUX
cjfa-21482	283	6	generated	generate	VERB
cjfa-21482	283	7	insignificant	insignificant	ADJ
cjfa-21482	283	8	results	result	NOUN
cjfa-21482	283	9	.	.	PUNCT
cjfa-21482	284	1	hausman	hausman	PROPN
cjfa-21482	284	2	test	test	NOUN
cjfa-21482	284	3	showed	show	VERB
cjfa-21482	284	4	that	that	SCONJ
cjfa-21482	284	5	fixed	fix	VERB
cjfa-21482	284	6	effects	effect	NOUN
cjfa-21482	284	7	regression	regression	NOUN
cjfa-21482	284	8	model	model	NOUN
cjfa-21482	284	9	better	well	ADV
cjfa-21482	284	10	be	be	AUX
cjfa-21482	284	11	opted	opt	VERB
cjfa-21482	284	12	for	for	ADP
cjfa-21482	284	13	.	.	PUNCT
cjfa-21482	285	1	fixed	fix	VERB
cjfa-21482	285	2	effects	effect	NOUN
cjfa-21482	285	3	regression	regression	NOUN
cjfa-21482	285	4	has	have	AUX
cjfa-21482	285	5	been	be	AUX
cjfa-21482	285	6	run	run	VERB
cjfa-21482	285	7	again	again	ADV
cjfa-21482	285	8	with	with	ADP
cjfa-21482	285	9	a	a	DET
cjfa-21482	285	10	robust	robust	ADJ
cjfa-21482	285	11	option	option	NOUN
cjfa-21482	285	12	controlling	control	VERB
cjfa-21482	285	13	for	for	ADP
cjfa-21482	285	14	standard	standard	ADJ
cjfa-21482	285	15	errors	error	NOUN
cjfa-21482	285	16	and	and	CCONJ
cjfa-21482	285	17	the	the	DET
cjfa-21482	285	18	result	result	NOUN
cjfa-21482	285	19	has	have	AUX
cjfa-21482	285	20	been	be	AUX
cjfa-21482	285	21	also	also	ADV
cjfa-21482	285	22	significant	significant	ADJ
cjfa-21482	285	23	over	over	ADP
cjfa-21482	285	24	here	here	ADV
cjfa-21482	285	25	.	.	PUNCT
cjfa-21482	286	1	panel	panel	NOUN
cjfa-21482	286	2	b	b	PROPN
cjfa-21482	286	3	in	in	ADP
cjfa-21482	286	4	table	table	NOUN
cjfa-21482	286	5	3	3	NUM
cjfa-21482	286	6	documents	document	NOUN
cjfa-21482	286	7	that	that	PRON
cjfa-21482	286	8	the	the	DET
cjfa-21482	286	9	regression	regression	NOUN
cjfa-21482	286	10	equation	equation	NOUN
cjfa-21482	286	11	may	may	AUX
cjfa-21482	286	12	be	be	AUX
cjfa-21482	286	13	constructed	construct	VERB
cjfa-21482	286	14	as	as	ADP
cjfa-21482	286	15	:	:	PUNCT
cjfa-21482	286	16	npm	npm	PROPN
cjfa-21482	286	17	(	(	PUNCT
cjfa-21482	286	18	y	y	NOUN
cjfa-21482	286	19	)	)	PUNCT
cjfa-21482	286	20	=	=	PUNCT
cjfa-21482	287	1	-0.853	-0.853	NOUN
cjfa-21482	288	1	+	+	CCONJ
cjfa-21482	288	2	0.514*cvifta	0.514*cvifta	X
cjfa-21482	288	3	+	+	NOUN
cjfa-21482	288	4	0.116*der	0.116*der	NUM
cjfa-21482	289	1	+	+	CCONJ
cjfa-21482	289	2	ui	ui	NOUN
cjfa-21482	289	3	where	where	SCONJ
cjfa-21482	289	4	all	all	DET
cjfa-21482	289	5	the	the	DET
cjfa-21482	289	6	terms	term	NOUN
cjfa-21482	289	7	and	and	CCONJ
cjfa-21482	289	8	the	the	DET
cjfa-21482	289	9	numbers	number	NOUN
cjfa-21482	289	10	have	have	VERB
cjfa-21482	289	11	obvious	obvious	ADJ
cjfa-21482	289	12	meaning	meaning	NOUN
cjfa-21482	289	13	.	.	PUNCT
cjfa-21482	290	1	this	this	PRON
cjfa-21482	290	2	suggests	suggest	VERB
cjfa-21482	290	3	that	that	SCONJ
cjfa-21482	290	4	there	there	PRON
cjfa-21482	290	5	is	be	VERB
cjfa-21482	290	6	a	a	DET
cjfa-21482	290	7	positive	positive	ADJ
cjfa-21482	290	8	relationship	relationship	NOUN
cjfa-21482	290	9	between	between	ADP
cjfa-21482	290	10	cvifta	cvifta	NOUN
cjfa-21482	290	11	(	(	PUNCT
cjfa-21482	290	12	regressor	regressor	PROPN
cjfa-21482	290	13	)	)	PUNCT
cjfa-21482	290	14	and	and	CCONJ
cjfa-21482	290	15	npm	npm	PROPN
cjfa-21482	290	16	(	(	PUNCT
cjfa-21482	290	17	dependent	dependent	ADJ
cjfa-21482	290	18	)	)	PUNCT
cjfa-21482	290	19	and	and	CCONJ
cjfa-21482	290	20	that	that	SCONJ
cjfa-21482	290	21	every	every	DET
cjfa-21482	290	22	hundred	hundred	NUM
cjfa-21482	290	23	-	-	PUNCT
cjfa-21482	290	24	unit	unit	NOUN
cjfa-21482	290	25	increase	increase	NOUN
cjfa-21482	290	26	(	(	PUNCT
cjfa-21482	290	27	decrease	decrease	NOUN
cjfa-21482	290	28	)	)	PUNCT
cjfa-21482	290	29	in	in	ADP
cjfa-21482	290	30	the	the	DET
cjfa-21482	290	31	cvif	cvif	NOUN
cjfa-21482	290	32	results	result	VERB
cjfa-21482	290	33	in	in	ADP
cjfa-21482	290	34	a	a	DET
cjfa-21482	290	35	51	51	NUM
cjfa-21482	290	36	-	-	PUNCT
cjfa-21482	290	37	unit	unit	NOUN
cjfa-21482	290	38	increase	increase	NOUN
cjfa-21482	290	39	(	(	PUNCT
cjfa-21482	290	40	decrease	decrease	NOUN
cjfa-21482	290	41	)	)	PUNCT
cjfa-21482	290	42	in	in	ADP
cjfa-21482	290	43	npm	npm	PROPN
cjfa-21482	290	44	base	base	NOUN
cjfa-21482	290	45	.	.	PUNCT
cjfa-21482	291	1	results	result	NOUN
cjfa-21482	291	2	in	in	ADP
cjfa-21482	291	3	this	this	DET
cjfa-21482	291	4	sphere	sphere	NOUN
cjfa-21482	291	5	also	also	ADV
cjfa-21482	291	6	indicate	indicate	VERB
cjfa-21482	291	7	that	that	SCONJ
cjfa-21482	291	8	(	(	PUNCT
cjfa-21482	291	9	1	1	X
cjfa-21482	291	10	)	)	PUNCT
cjfa-21482	291	11	cvif	cvif	NOUN
cjfa-21482	291	12	(	(	PUNCT
cjfa-21482	291	13	coefficient	coefficient	NOUN
cjfa-21482	291	14	)	)	PUNCT
cjfa-21482	291	15	very	very	ADV
cjfa-21482	291	16	significantly	significantly	ADV
cjfa-21482	291	17	(	(	PUNCT
cjfa-21482	291	18	1	1	NUM
cjfa-21482	291	19	%	%	NOUN
cjfa-21482	291	20	being	be	AUX
cjfa-21482	291	21	the	the	DET
cjfa-21482	291	22	highest	high	ADJ
cjfa-21482	291	23	)	)	PUNCT
cjfa-21482	291	24	accounts	account	NOUN
cjfa-21482	291	25	for	for	ADP
cjfa-21482	291	26	the	the	DET
cjfa-21482	291	27	changes	change	NOUN
cjfa-21482	291	28	in	in	ADP
cjfa-21482	291	29	the	the	DET
cjfa-21482	291	30	mike	mike	PROPN
cjfa-21482	291	31	onder	onder	PROPN
cjfa-21482	291	32	kaymaz	kaymaz	PROPN
cjfa-21482	291	33	,	,	PUNCT
cjfa-21482	291	34	ilker	ilker	PROPN
cjfa-21482	291	35	yilmaz	yilmaz	PROPN
cjfa-21482	291	36	,	,	PUNCT
cjfa-21482	291	37	ozgur	ozgur	PROPN
cjfa-21482	291	38	kaymaz	kaymaz	PROPN
cjfa-21482	291	39	44	44	NUM
cjfa-21482	291	40	level	level	NOUN
cjfa-21482	291	41	of	of	ADP
cjfa-21482	291	42	npm	npm	PROPN
cjfa-21482	291	43	and	and	CCONJ
cjfa-21482	291	44	(	(	PUNCT
cjfa-21482	291	45	2	2	X
cjfa-21482	291	46	)	)	PUNCT
cjfa-21482	291	47	the	the	DET
cjfa-21482	291	48	model	model	NOUN
cjfa-21482	291	49	overall	overall	ADJ
cjfa-21482	291	50	(	(	PUNCT
cjfa-21482	291	51	p	p	NOUN
cjfa-21482	291	52	-	-	PUNCT
cjfa-21482	291	53	value	value	NOUN
cjfa-21482	291	54	)	)	PUNCT
cjfa-21482	291	55	is	be	AUX
cjfa-21482	291	56	also	also	ADV
cjfa-21482	291	57	very	very	ADV
cjfa-21482	291	58	robust	robust	ADJ
cjfa-21482	291	59	(	(	PUNCT
cjfa-21482	291	60	highest	highest	ADV
cjfa-21482	291	61	indeed	indeed	ADV
cjfa-21482	291	62	)	)	PUNCT
cjfa-21482	291	63	with	with	ADP
cjfa-21482	291	64	1	1	NUM
cjfa-21482	291	65	%	%	NOUN
cjfa-21482	291	66	significance	significance	NOUN
cjfa-21482	291	67	level	level	NOUN
cjfa-21482	291	68	.	.	PUNCT
cjfa-21482	292	1	model	model	NOUN
cjfa-21482	292	2	8	8	NUM
cjfa-21482	292	3	.	.	PUNCT
cjfa-21482	293	1	the	the	DET
cjfa-21482	293	2	linkage	linkage	NOUN
cjfa-21482	293	3	between	between	ADP
cjfa-21482	293	4	return	return	NOUN
cjfa-21482	293	5	on	on	ADP
cjfa-21482	293	6	assets	asset	NOUN
cjfa-21482	293	7	and	and	CCONJ
cjfa-21482	293	8	calculated	calculate	VERB
cjfa-21482	293	9	value	value	NOUN
cjfa-21482	293	10	of	of	ADP
cjfa-21482	293	11	intangible	intangible	ADJ
cjfa-21482	293	12	factors	factor	NOUN
cjfa-21482	293	13	/	/	SYM
cjfa-21482	293	14	total	total	ADJ
cjfa-21482	293	15	assets	asset	NOUN
cjfa-21482	293	16	similar	similar	ADJ
cjfa-21482	293	17	to	to	ADP
cjfa-21482	293	18	model	model	NOUN
cjfa-21482	293	19	4	4	NUM
cjfa-21482	293	20	,	,	PUNCT
cjfa-21482	293	21	this	this	DET
cjfa-21482	293	22	model	model	NOUN
cjfa-21482	293	23	uses	use	VERB
cjfa-21482	293	24	the	the	DET
cjfa-21482	293	25	return	return	NOUN
cjfa-21482	293	26	on	on	ADP
cjfa-21482	293	27	assets	asset	NOUN
cjfa-21482	293	28	ratio	ratio	NOUN
cjfa-21482	293	29	as	as	ADP
cjfa-21482	293	30	independent	independent	ADJ
cjfa-21482	293	31	variable	variable	NOUN
cjfa-21482	293	32	and	and	CCONJ
cjfa-21482	293	33	it	it	PRON
cjfa-21482	293	34	tests	test	VERB
cjfa-21482	293	35	whether	whether	SCONJ
cjfa-21482	293	36	cvif	cvif	NOUN
cjfa-21482	293	37	/	/	SYM
cjfa-21482	293	38	total	total	ADJ
cjfa-21482	293	39	assets	asset	NOUN
cjfa-21482	293	40	ratio	ratio	NOUN
cjfa-21482	293	41	might	might	AUX
cjfa-21482	293	42	have	have	VERB
cjfa-21482	293	43	a	a	DET
cjfa-21482	293	44	significant	significant	ADJ
cjfa-21482	293	45	effect	effect	NOUN
cjfa-21482	293	46	on	on	ADP
cjfa-21482	293	47	return	return	NOUN
cjfa-21482	293	48	on	on	ADP
cjfa-21482	293	49	assets	asset	NOUN
cjfa-21482	293	50	ratio	ratio	NOUN
cjfa-21482	293	51	of	of	ADP
cjfa-21482	293	52	the	the	DET
cjfa-21482	293	53	companies	company	NOUN
cjfa-21482	293	54	.	.	PUNCT
cjfa-21482	294	1	fixed	fix	VERB
cjfa-21482	294	2	effects	effect	NOUN
cjfa-21482	294	3	and	and	CCONJ
cjfa-21482	294	4	random	random	ADJ
cjfa-21482	294	5	effects	effect	NOUN
cjfa-21482	294	6	regressions	regression	NOUN
cjfa-21482	294	7	produced	produce	VERB
cjfa-21482	294	8	significant	significant	ADJ
cjfa-21482	294	9	results	result	NOUN
cjfa-21482	294	10	,	,	PUNCT
cjfa-21482	294	11	however	however	ADV
cjfa-21482	294	12	pooled	pool	VERB
cjfa-21482	294	13	ols	ols	PROPN
cjfa-21482	294	14	regression	regression	NOUN
cjfa-21482	294	15	produced	produce	VERB
cjfa-21482	294	16	insignificant	insignificant	ADJ
cjfa-21482	294	17	results	result	NOUN
cjfa-21482	294	18	.	.	PUNCT
cjfa-21482	295	1	hausman	hausman	PROPN
cjfa-21482	295	2	test	test	NOUN
cjfa-21482	295	3	showed	show	VERB
cjfa-21482	295	4	that	that	SCONJ
cjfa-21482	295	5	fixed	fix	VERB
cjfa-21482	295	6	effects	effect	NOUN
cjfa-21482	295	7	must	must	AUX
cjfa-21482	295	8	be	be	AUX
cjfa-21482	295	9	chosen	choose	VERB
cjfa-21482	295	10	.	.	PUNCT
cjfa-21482	296	1	fixed	fix	VERB
cjfa-21482	296	2	effects	effect	NOUN
cjfa-21482	296	3	regression	regression	NOUN
cjfa-21482	296	4	was	be	AUX
cjfa-21482	296	5	run	run	VERB
cjfa-21482	296	6	again	again	ADV
cjfa-21482	296	7	with	with	ADP
cjfa-21482	296	8	a	a	DET
cjfa-21482	296	9	robust	robust	ADJ
cjfa-21482	296	10	option	option	NOUN
cjfa-21482	296	11	for	for	ADP
cjfa-21482	296	12	standard	standard	ADJ
cjfa-21482	296	13	errors	error	NOUN
cjfa-21482	296	14	and	and	CCONJ
cjfa-21482	296	15	the	the	DET
cjfa-21482	296	16	result	result	NOUN
cjfa-21482	296	17	was	be	AUX
cjfa-21482	296	18	also	also	ADV
cjfa-21482	296	19	significant	significant	ADJ
cjfa-21482	296	20	.	.	PUNCT
cjfa-21482	297	1	as	as	SCONJ
cjfa-21482	297	2	presented	present	VERB
cjfa-21482	297	3	in	in	ADP
cjfa-21482	297	4	panel	panel	NOUN
cjfa-21482	297	5	b	b	PROPN
cjfa-21482	297	6	of	of	ADP
cjfa-21482	297	7	table	table	NOUN
cjfa-21482	297	8	3	3	NUM
cjfa-21482	297	9	,	,	PUNCT
cjfa-21482	297	10	the	the	DET
cjfa-21482	297	11	regression	regression	NOUN
cjfa-21482	297	12	equation	equation	NOUN
cjfa-21482	297	13	may	may	AUX
cjfa-21482	297	14	be	be	AUX
cjfa-21482	297	15	provided	provide	VERB
cjfa-21482	297	16	as	as	ADP
cjfa-21482	297	17	:	:	PUNCT
cjfa-21482	297	18	roa	roa	PROPN
cjfa-21482	297	19	(	(	PUNCT
cjfa-21482	297	20	y	y	NOUN
cjfa-21482	297	21	)	)	PUNCT
cjfa-21482	297	22	=	=	PUNCT
cjfa-21482	298	1	13.209	13.209	NUM
cjfa-21482	298	2	0.481*cvifta	0.481*cvifta	NUM
cjfa-21482	298	3	-0.271*der	-0.271*der	PROPN
cjfa-21482	299	1	+	+	CCONJ
cjfa-21482	299	2	ui	ui	NOUN
cjfa-21482	299	3	where	where	SCONJ
cjfa-21482	299	4	all	all	DET
cjfa-21482	299	5	the	the	DET
cjfa-21482	299	6	terms	term	NOUN
cjfa-21482	299	7	and	and	CCONJ
cjfa-21482	299	8	the	the	DET
cjfa-21482	299	9	numbers	number	NOUN
cjfa-21482	299	10	have	have	VERB
cjfa-21482	299	11	obvious	obvious	ADJ
cjfa-21482	299	12	meaning	meaning	NOUN
cjfa-21482	299	13	.	.	PUNCT
cjfa-21482	300	1	this	this	PRON
cjfa-21482	300	2	suggests	suggest	VERB
cjfa-21482	300	3	that	that	SCONJ
cjfa-21482	300	4	there	there	PRON
cjfa-21482	300	5	is	be	VERB
cjfa-21482	300	6	a	a	DET
cjfa-21482	300	7	negative	negative	ADJ
cjfa-21482	300	8	relationship	relationship	NOUN
cjfa-21482	300	9	between	between	ADP
cjfa-21482	300	10	cvifta	cvifta	NOUN
cjfa-21482	300	11	(	(	PUNCT
cjfa-21482	300	12	regressor	regressor	PROPN
cjfa-21482	300	13	)	)	PUNCT
cjfa-21482	300	14	and	and	CCONJ
cjfa-21482	300	15	roa	roa	PROPN
cjfa-21482	300	16	(	(	PUNCT
cjfa-21482	300	17	dependent	dependent	ADJ
cjfa-21482	300	18	)	)	PUNCT
cjfa-21482	300	19	and	and	CCONJ
cjfa-21482	300	20	that	that	SCONJ
cjfa-21482	300	21	every	every	DET
cjfa-21482	300	22	hundred	hundred	NUM
cjfa-21482	300	23	-	-	PUNCT
cjfa-21482	300	24	unit	unit	NOUN
cjfa-21482	300	25	increase	increase	NOUN
cjfa-21482	300	26	(	(	PUNCT
cjfa-21482	300	27	decrease	decrease	NOUN
cjfa-21482	300	28	)	)	PUNCT
cjfa-21482	300	29	in	in	ADP
cjfa-21482	300	30	the	the	DET
cjfa-21482	300	31	cvifta	cvifta	NOUN
cjfa-21482	300	32	results	result	NOUN
cjfa-21482	300	33	in	in	ADP
cjfa-21482	300	34	a	a	DET
cjfa-21482	300	35	48	48	NUM
cjfa-21482	300	36	-	-	PUNCT
cjfa-21482	300	37	unit	unit	NOUN
cjfa-21482	300	38	decrease	decrease	NOUN
cjfa-21482	300	39	(	(	PUNCT
cjfa-21482	300	40	increase	increase	NOUN
cjfa-21482	300	41	)	)	PUNCT
cjfa-21482	300	42	in	in	ADP
cjfa-21482	300	43	roa	roa	PROPN
cjfa-21482	300	44	base	base	NOUN
cjfa-21482	300	45	.	.	PUNCT
cjfa-21482	301	1	results	result	NOUN
cjfa-21482	301	2	in	in	ADP
cjfa-21482	301	3	this	this	DET
cjfa-21482	301	4	group	group	NOUN
cjfa-21482	301	5	also	also	ADV
cjfa-21482	301	6	indicate	indicate	VERB
cjfa-21482	301	7	that	that	SCONJ
cjfa-21482	301	8	(	(	PUNCT
cjfa-21482	301	9	1	1	X
cjfa-21482	301	10	)	)	PUNCT
cjfa-21482	301	11	cvif	cvif	NOUN
cjfa-21482	301	12	(	(	PUNCT
cjfa-21482	301	13	coefficient	coefficient	NOUN
cjfa-21482	301	14	)	)	PUNCT
cjfa-21482	301	15	significantly	significantly	ADV
cjfa-21482	301	16	explains	explain	VERB
cjfa-21482	301	17	the	the	DET
cjfa-21482	301	18	changes	change	NOUN
cjfa-21482	301	19	in	in	ADP
cjfa-21482	301	20	the	the	DET
cjfa-21482	301	21	level	level	NOUN
cjfa-21482	301	22	of	of	ADP
cjfa-21482	301	23	roa	roa	NOUN
cjfa-21482	301	24	and	and	CCONJ
cjfa-21482	301	25	(	(	PUNCT
cjfa-21482	301	26	2	2	X
cjfa-21482	301	27	)	)	PUNCT
cjfa-21482	301	28	the	the	DET
cjfa-21482	301	29	model	model	NOUN
cjfa-21482	301	30	overall	overall	ADJ
cjfa-21482	301	31	(	(	PUNCT
cjfa-21482	301	32	p	p	NOUN
cjfa-21482	301	33	-	-	PUNCT
cjfa-21482	301	34	value	value	NOUN
cjfa-21482	301	35	)	)	PUNCT
cjfa-21482	301	36	is	be	AUX
cjfa-21482	301	37	also	also	ADV
cjfa-21482	301	38	significant	significant	ADJ
cjfa-21482	301	39	at	at	ADP
cjfa-21482	301	40	5	5	NUM
cjfa-21482	301	41	%	%	NOUN
cjfa-21482	301	42	.	.	PUNCT
cjfa-21482	302	1	the	the	DET
cjfa-21482	302	2	factor	factor	NOUN
cjfa-21482	302	3	(	(	PUNCT
cjfa-21482	302	4	cvifta	cvifta	PROPN
cjfa-21482	302	5	)	)	PUNCT
cjfa-21482	302	6	coefficient	coefficient	NOUN
cjfa-21482	302	7	in	in	ADP
cjfa-21482	302	8	this	this	DET
cjfa-21482	302	9	case	case	NOUN
cjfa-21482	302	10	is	be	AUX
cjfa-21482	302	11	negative	negative	ADJ
cjfa-21482	302	12	,	,	PUNCT
cjfa-21482	302	13	implying	imply	VERB
cjfa-21482	302	14	a	a	DET
cjfa-21482	302	15	negative	negative	ADJ
cjfa-21482	302	16	relationship	relationship	NOUN
cjfa-21482	302	17	between	between	ADP
cjfa-21482	302	18	the	the	DET
cjfa-21482	302	19	relative	relative	ADJ
cjfa-21482	302	20	level	level	NOUN
cjfa-21482	302	21	of	of	ADP
cjfa-21482	302	22	intangibles	intangible	NOUN
cjfa-21482	302	23	and	and	CCONJ
cjfa-21482	302	24	return	return	VERB
cjfa-21482	302	25	on	on	ADP
cjfa-21482	302	26	assets	asset	NOUN
cjfa-21482	302	27	ratio	ratio	NOUN
cjfa-21482	302	28	.	.	PUNCT
cjfa-21482	303	1	it	it	PRON
cjfa-21482	303	2	is	be	AUX
cjfa-21482	303	3	the	the	DET
cjfa-21482	303	4	only	only	ADJ
cjfa-21482	303	5	(	(	PUNCT
cjfa-21482	303	6	univariate	univariate	ADJ
cjfa-21482	303	7	)	)	PUNCT
cjfa-21482	303	8	model	model	NOUN
cjfa-21482	303	9	with	with	ADP
cjfa-21482	303	10	a	a	DET
cjfa-21482	303	11	negative	negative	ADJ
cjfa-21482	303	12	coefficient	coefficient	NOUN
cjfa-21482	303	13	among	among	ADP
cjfa-21482	303	14	all	all	DET
cjfa-21482	303	15	the	the	DET
cjfa-21482	303	16	eight	eight	NUM
cjfa-21482	303	17	(	(	PUNCT
cjfa-21482	303	18	8)	8)	NUM
cjfa-21482	303	19	models	model	NOUN
cjfa-21482	303	20	.	.	PUNCT
cjfa-21482	304	1	this	this	PRON
cjfa-21482	304	2	may	may	AUX
cjfa-21482	304	3	probably	probably	ADV
cjfa-21482	304	4	be	be	AUX
cjfa-21482	304	5	attributable	attributable	ADJ
cjfa-21482	304	6	to	to	ADP
cjfa-21482	304	7	the	the	DET
cjfa-21482	304	8	capitalization	capitalization	NOUN
cjfa-21482	304	9	of	of	ADP
cjfa-21482	304	10	expenses	expense	NOUN
cjfa-21482	304	11	such	such	ADJ
cjfa-21482	304	12	as	as	ADP
cjfa-21482	304	13	r&d	r&d	NOUN
cjfa-21482	304	14	costs	cost	NOUN
cjfa-21482	304	15	into	into	ADP
cjfa-21482	304	16	the	the	DET
cjfa-21482	304	17	assets	asset	NOUN
cjfa-21482	304	18	instead	instead	ADV
cjfa-21482	304	19	of	of	ADP
cjfa-21482	304	20	getting	getting	AUX
cjfa-21482	304	21	expensed	expense	VERB
cjfa-21482	304	22	.	.	PUNCT
cjfa-21482	305	1	overall	overall	ADJ
cjfa-21482	305	2	results	result	NOUN
cjfa-21482	305	3	in	in	ADP
cjfa-21482	305	4	this	this	DET
cjfa-21482	305	5	group	group	NOUN
cjfa-21482	305	6	,	,	PUNCT
cjfa-21482	305	7	as	as	SCONJ
cjfa-21482	305	8	provided	provide	VERB
cjfa-21482	305	9	in	in	ADP
cjfa-21482	305	10	panel	panel	NOUN
cjfa-21482	305	11	b	b	PROPN
cjfa-21482	305	12	of	of	ADP
cjfa-21482	305	13	table	table	NOUN
cjfa-21482	305	14	3	3	NUM
cjfa-21482	305	15	,	,	PUNCT
cjfa-21482	305	16	document	document	NOUN
cjfa-21482	305	17	that	that	PRON
cjfa-21482	305	18	model	model	NOUN
cjfa-21482	305	19	7	7	NUM
cjfa-21482	305	20	is	be	AUX
cjfa-21482	305	21	the	the	DET
cjfa-21482	305	22	best	good	ADJ
cjfa-21482	305	23	fit	fit	ADJ
cjfa-21482	305	24	among	among	ADP
cjfa-21482	305	25	all	all	DET
cjfa-21482	305	26	the	the	DET
cjfa-21482	305	27	four	four	NUM
cjfa-21482	305	28	(	(	PUNCT
cjfa-21482	305	29	4	4	NUM
cjfa-21482	305	30	)	)	PUNCT
cjfa-21482	305	31	models	model	NOUN
cjfa-21482	305	32	5	5	NUM
cjfa-21482	305	33	through	through	ADP
cjfa-21482	305	34	8	8	NUM
cjfa-21482	305	35	where	where	SCONJ
cjfa-21482	305	36	cvifta	cvifta	NOUN
cjfa-21482	305	37	is	be	AUX
cjfa-21482	305	38	given	give	VERB
cjfa-21482	305	39	to	to	PART
cjfa-21482	305	40	be	be	AUX
cjfa-21482	305	41	the	the	DET
cjfa-21482	305	42	sole	sole	ADJ
cjfa-21482	305	43	contributing	contribute	VERB
cjfa-21482	305	44	factor	factor	NOUN
cjfa-21482	305	45	and	and	CCONJ
cjfa-21482	305	46	npm	npm	NOUN
cjfa-21482	305	47	is	be	AUX
cjfa-21482	305	48	given	give	VERB
cjfa-21482	305	49	to	to	PART
cjfa-21482	305	50	be	be	AUX
cjfa-21482	305	51	the	the	DET
cjfa-21482	305	52	proxy	proxy	NOUN
cjfa-21482	305	53	to	to	PART
cjfa-21482	305	54	indicate	indicate	VERB
cjfa-21482	305	55	corporate	corporate	ADJ
cjfa-21482	305	56	financial	financial	ADJ
cjfa-21482	305	57	performance	performance	NOUN
cjfa-21482	305	58	.	.	PUNCT
cjfa-21482	306	1	the	the	DET
cjfa-21482	306	2	next	next	ADJ
cjfa-21482	306	3	section	section	NOUN
cjfa-21482	306	4	concludes	conclude	VERB
cjfa-21482	306	5	this	this	DET
cjfa-21482	306	6	paper	paper	NOUN
cjfa-21482	306	7	.	.	PUNCT
cjfa-21482	306	8	 	 	SPACE
cjfa-21482	307	1	conclusion	conclusion	NOUN
cjfa-21482	307	2	business	business	NOUN
cjfa-21482	307	3	environment	environment	NOUN
cjfa-21482	307	4	is	be	AUX
cjfa-21482	307	5	getting	get	VERB
cjfa-21482	307	6	more	more	ADJ
cjfa-21482	307	7	and	and	CCONJ
cjfa-21482	307	8	more	more	ADV
cjfa-21482	307	9	competitive	competitive	ADJ
cjfa-21482	307	10	and	and	CCONJ
cjfa-21482	307	11	many	many	ADJ
cjfa-21482	307	12	factors	factor	NOUN
cjfa-21482	307	13	including	include	VERB
cjfa-21482	307	14	globalization	globalization	NOUN
cjfa-21482	307	15	and	and	CCONJ
cjfa-21482	307	16	technological	technological	ADJ
cjfa-21482	307	17	developments	development	NOUN
cjfa-21482	307	18	affect	affect	VERB
cjfa-21482	307	19	companies	company	NOUN
cjfa-21482	307	20	.	.	PUNCT
cjfa-21482	308	1	in	in	ADP
cjfa-21482	308	2	order	order	NOUN
cjfa-21482	308	3	to	to	PART
cjfa-21482	308	4	survive	survive	VERB
cjfa-21482	308	5	,	,	PUNCT
cjfa-21482	308	6	companies	company	NOUN
cjfa-21482	308	7	need	need	VERB
cjfa-21482	308	8	to	to	PART
cjfa-21482	308	9	build	build	VERB
cjfa-21482	308	10	a	a	DET
cjfa-21482	308	11	competitive	competitive	ADJ
cjfa-21482	308	12	advantage	advantage	NOUN
cjfa-21482	308	13	,	,	PUNCT
cjfa-21482	308	14	improve	improve	VERB
cjfa-21482	308	15	the	the	DET
cjfa-21482	308	16	impact	impact	NOUN
cjfa-21482	308	17	of	of	ADP
cjfa-21482	308	18	intangible	intangible	ADJ
cjfa-21482	308	19	factors	factor	NOUN
cjfa-21482	308	20	on	on	ADP
cjfa-21482	308	21	profitability	profitability	NOUN
cjfa-21482	308	22	…	…	PUNCT
cjfa-21482	308	23	45	45	NUM
cjfa-21482	308	24	their	their	PRON
cjfa-21482	308	25	resources	resource	NOUN
cjfa-21482	308	26	and	and	CCONJ
cjfa-21482	308	27	invest	invest	VERB
cjfa-21482	308	28	in	in	ADP
cjfa-21482	308	29	intangibles	intangible	NOUN
cjfa-21482	308	30	.	.	PUNCT
cjfa-21482	309	1	the	the	DET
cjfa-21482	309	2	aim	aim	NOUN
cjfa-21482	309	3	of	of	ADP
cjfa-21482	309	4	this	this	DET
cjfa-21482	309	5	article	article	NOUN
cjfa-21482	309	6	has	have	AUX
cjfa-21482	309	7	been	be	AUX
cjfa-21482	309	8	to	to	PART
cjfa-21482	309	9	determine	determine	VERB
cjfa-21482	309	10	whether	whether	SCONJ
cjfa-21482	309	11	intangibles	intangible	NOUN
cjfa-21482	309	12	have	have	VERB
cjfa-21482	309	13	a	a	DET
cjfa-21482	309	14	significant	significant	ADJ
cjfa-21482	309	15	effect	effect	NOUN
cjfa-21482	309	16	on	on	ADP
cjfa-21482	309	17	the	the	DET
cjfa-21482	309	18	financial	financial	ADJ
cjfa-21482	309	19	performance	performance	NOUN
cjfa-21482	309	20	of	of	ADP
cjfa-21482	309	21	companies	company	NOUN
cjfa-21482	309	22	inter	inter	VERB
cjfa-21482	309	23	alia	alia	PROPN
cjfa-21482	309	24	.	.	PUNCT
cjfa-21482	310	1	in	in	ADP
cjfa-21482	310	2	addition	addition	NOUN
cjfa-21482	310	3	to	to	ADP
cjfa-21482	310	4	intangible	intangible	ADJ
cjfa-21482	310	5	assets	asset	NOUN
cjfa-21482	310	6	reported	report	VERB
cjfa-21482	310	7	on	on	ADP
cjfa-21482	310	8	corporate	corporate	ADJ
cjfa-21482	310	9	balance	balance	NOUN
cjfa-21482	310	10	sheets	sheet	NOUN
cjfa-21482	310	11	,	,	PUNCT
cjfa-21482	310	12	companies	company	NOUN
cjfa-21482	310	13	tend	tend	VERB
cjfa-21482	310	14	to	to	PART
cjfa-21482	310	15	have	have	VERB
cjfa-21482	310	16	many	many	ADJ
cjfa-21482	310	17	intangible	intangible	ADJ
cjfa-21482	310	18	attributes	attribute	NOUN
cjfa-21482	310	19	which	which	PRON
cjfa-21482	310	20	help	help	VERB
cjfa-21482	310	21	them	they	PRON
cjfa-21482	310	22	out	out	ADP
cjfa-21482	310	23	to	to	PART
cjfa-21482	310	24	improve	improve	VERB
cjfa-21482	310	25	financial	financial	ADJ
cjfa-21482	310	26	and	and	CCONJ
cjfa-21482	310	27	organizational	organizational	ADJ
cjfa-21482	310	28	performance	performance	NOUN
cjfa-21482	310	29	.	.	PUNCT
cjfa-21482	311	1	some	some	PRON
cjfa-21482	311	2	of	of	ADP
cjfa-21482	311	3	those	those	DET
cjfa-21482	311	4	attributes	attribute	NOUN
cjfa-21482	311	5	may	may	AUX
cjfa-21482	311	6	not	not	PART
cjfa-21482	311	7	get	get	AUX
cjfa-21482	311	8	capitalized	capitalize	VERB
cjfa-21482	311	9	,	,	PUNCT
cjfa-21482	311	10	in	in	ADP
cjfa-21482	311	11	other	other	ADJ
cjfa-21482	311	12	words	word	NOUN
cjfa-21482	311	13	,	,	PUNCT
cjfa-21482	311	14	not	not	PART
cjfa-21482	311	15	recognized	recognize	VERB
cjfa-21482	311	16	as	as	ADP
cjfa-21482	311	17	assets	asset	NOUN
cjfa-21482	311	18	.	.	PUNCT
cjfa-21482	312	1	instead	instead	ADV
cjfa-21482	312	2	they	they	PRON
cjfa-21482	312	3	may	may	AUX
cjfa-21482	312	4	be	be	AUX
cjfa-21482	312	5	directly	directly	ADV
cjfa-21482	312	6	expensed	expense	VERB
cjfa-21482	312	7	,	,	PUNCT
cjfa-21482	312	8	for	for	ADP
cjfa-21482	312	9	example	example	NOUN
cjfa-21482	312	10	staff	staff	NOUN
cjfa-21482	312	11	(	(	PUNCT
cjfa-21482	312	12	personnel	personnel	NOUN
cjfa-21482	312	13	)	)	PUNCT
cjfa-21482	312	14	expenses	expense	NOUN
cjfa-21482	312	15	that	that	PRON
cjfa-21482	312	16	need	need	VERB
cjfa-21482	312	17	to	to	PART
cjfa-21482	312	18	get	get	AUX
cjfa-21482	312	19	debited	debit	VERB
cjfa-21482	312	20	in	in	ADP
cjfa-21482	312	21	the	the	DET
cjfa-21482	312	22	books	book	NOUN
cjfa-21482	312	23	.	.	PUNCT
cjfa-21482	313	1	however	however	ADV
cjfa-21482	313	2	,	,	PUNCT
cjfa-21482	313	3	it	it	PRON
cjfa-21482	313	4	should	should	AUX
cjfa-21482	313	5	not	not	PART
cjfa-21482	313	6	be	be	AUX
cjfa-21482	313	7	dismissed	dismiss	VERB
cjfa-21482	313	8	that	that	SCONJ
cjfa-21482	313	9	such	such	ADJ
cjfa-21482	313	10	expenditures	expenditure	NOUN
cjfa-21482	313	11	can	can	AUX
cjfa-21482	313	12	not	not	PART
cjfa-21482	313	13	be	be	AUX
cjfa-21482	313	14	treated	treat	VERB
cjfa-21482	313	15	expenses	expense	NOUN
cjfa-21482	313	16	alone	alone	ADJ
cjfa-21482	313	17	since	since	SCONJ
cjfa-21482	313	18	they	they	PRON
cjfa-21482	313	19	add	add	VERB
cjfa-21482	313	20	long	long	ADJ
cjfa-21482	313	21	-	-	PUNCT
cjfa-21482	313	22	term	term	NOUN
cjfa-21482	313	23	value	value	NOUN
cjfa-21482	313	24	to	to	ADP
cjfa-21482	313	25	the	the	DET
cjfa-21482	313	26	companies	company	NOUN
cjfa-21482	313	27	and	and	CCONJ
cjfa-21482	313	28	therefore	therefore	ADV
cjfa-21482	313	29	it	it	PRON
cjfa-21482	313	30	does	do	AUX
cjfa-21482	313	31	not	not	PART
cjfa-21482	313	32	make	make	VERB
cjfa-21482	313	33	sense	sense	NOUN
cjfa-21482	313	34	to	to	PART
cjfa-21482	313	35	limit	limit	VERB
cjfa-21482	313	36	them	they	PRON
cjfa-21482	313	37	to	to	ADP
cjfa-21482	313	38	one	one	NUM
cjfa-21482	313	39	-	-	PUNCT
cjfa-21482	313	40	time	time	NOUN
cjfa-21482	313	41	(	(	PUNCT
cjfa-21482	313	42	or	or	CCONJ
cjfa-21482	313	43	at	at	ADP
cjfa-21482	313	44	least	least	ADJ
cjfa-21482	313	45	short	short	ADJ
cjfa-21482	313	46	-	-	PUNCT
cjfa-21482	313	47	term	term	NOUN
cjfa-21482	313	48	)	)	PUNCT
cjfa-21482	313	49	benefit	benefit	NOUN
cjfa-21482	313	50	.	.	PUNCT
cjfa-21482	314	1	some	some	DET
cjfa-21482	314	2	other	other	ADJ
cjfa-21482	314	3	factors	factor	NOUN
cjfa-21482	314	4	are	be	AUX
cjfa-21482	314	5	difficult	difficult	ADJ
cjfa-21482	314	6	to	to	PART
cjfa-21482	314	7	measure	measure	VERB
cjfa-21482	314	8	also	also	ADV
cjfa-21482	314	9	and	and	CCONJ
cjfa-21482	314	10	they	they	PRON
cjfa-21482	314	11	are	be	AUX
cjfa-21482	314	12	not	not	PART
cjfa-21482	314	13	recognized	recognize	VERB
cjfa-21482	314	14	as	as	ADP
cjfa-21482	314	15	assets	asset	NOUN
cjfa-21482	314	16	under	under	ADP
cjfa-21482	314	17	routine	routine	ADJ
cjfa-21482	314	18	business	business	NOUN
cjfa-21482	314	19	conditions	condition	NOUN
cjfa-21482	314	20	.	.	PUNCT
cjfa-21482	315	1	they	they	PRON
cjfa-21482	315	2	can	can	AUX
cjfa-21482	315	3	be	be	AUX
cjfa-21482	315	4	recognized	recognize	VERB
cjfa-21482	315	5	only	only	ADV
cjfa-21482	315	6	in	in	ADP
cjfa-21482	315	7	case	case	NOUN
cjfa-21482	315	8	of	of	ADP
cjfa-21482	315	9	a	a	DET
cjfa-21482	315	10	business	business	NOUN
cjfa-21482	315	11	combination	combination	NOUN
cjfa-21482	315	12	(	(	PUNCT
cjfa-21482	315	13	such	such	ADJ
cjfa-21482	315	14	as	as	ADP
cjfa-21482	315	15	m&a	m&a	PROPN
cjfa-21482	315	16	)	)	PUNCT
cjfa-21482	315	17	as	as	SCONJ
cjfa-21482	315	18	given	give	VERB
cjfa-21482	315	19	in	in	ADP
cjfa-21482	315	20	the	the	DET
cjfa-21482	315	21	case	case	NOUN
cjfa-21482	315	22	of	of	ADP
cjfa-21482	315	23	“	"	PUNCT
cjfa-21482	315	24	goodwill	goodwill	NOUN
cjfa-21482	315	25	”	"	PUNCT
cjfa-21482	315	26	being	be	AUX
cjfa-21482	315	27	the	the	DET
cjfa-21482	315	28	term	term	NOUN
cjfa-21482	315	29	covering	cover	VERB
cjfa-21482	315	30	all	all	DET
cjfa-21482	315	31	such	such	ADJ
cjfa-21482	315	32	elements	element	NOUN
cjfa-21482	315	33	.	.	PUNCT
cjfa-21482	316	1	for	for	ADP
cjfa-21482	316	2	these	these	DET
cjfa-21482	316	3	reasons	reason	NOUN
cjfa-21482	316	4	,	,	PUNCT
cjfa-21482	316	5	this	this	DET
cjfa-21482	316	6	paper	paper	NOUN
cjfa-21482	316	7	has	have	AUX
cjfa-21482	316	8	built	build	VERB
cjfa-21482	316	9	two	two	NUM
cjfa-21482	316	10	sets	set	NOUN
cjfa-21482	316	11	of	of	ADP
cjfa-21482	316	12	variables	variable	NOUN
cjfa-21482	316	13	(	(	PUNCT
cjfa-21482	316	14	factors	factor	NOUN
cjfa-21482	316	15	or	or	CCONJ
cjfa-21482	316	16	regressors	regressor	NOUN
cjfa-21482	316	17	)	)	PUNCT
cjfa-21482	316	18	called	call	VERB
cjfa-21482	316	19	“	"	PUNCT
cjfa-21482	316	20	calculated	calculated	ADJ
cjfa-21482	316	21	value	value	NOUN
cjfa-21482	316	22	of	of	ADP
cjfa-21482	316	23	intangible	intangible	ADJ
cjfa-21482	316	24	factors	factor	NOUN
cjfa-21482	316	25	(	(	PUNCT
cjfa-21482	316	26	cvif	cvif	NOUN
cjfa-21482	316	27	)	)	PUNCT
cjfa-21482	316	28	”	"	PUNCT
cjfa-21482	316	29	(	(	PUNCT
cjfa-21482	316	30	given	give	VERB
cjfa-21482	316	31	in	in	ADP
cjfa-21482	316	32	nominal	nominal	ADJ
cjfa-21482	316	33	currency	currency	NOUN
cjfa-21482	316	34	amounts	amount	NOUN
cjfa-21482	316	35	)	)	PUNCT
cjfa-21482	316	36	and	and	CCONJ
cjfa-21482	316	37	“	"	PUNCT
cjfa-21482	316	38	calculated	calculated	ADJ
cjfa-21482	316	39	value	value	NOUN
cjfa-21482	316	40	of	of	ADP
cjfa-21482	316	41	intangible	intangible	ADJ
cjfa-21482	316	42	factors	factor	NOUN
cjfa-21482	316	43	/	/	SYM
cjfa-21482	316	44	total	total	ADJ
cjfa-21482	316	45	assets	asset	NOUN
cjfa-21482	316	46	(	(	PUNCT
cjfa-21482	316	47	cv	cv	NOUN
cjfa-21482	316	48	 	 	SPACE
cjfa-21482	316	49	ifta	ifta	NOUN
cjfa-21482	316	50	)	)	PUNCT
cjfa-21482	316	51	”	"	PUNCT
cjfa-21482	316	52	(	(	PUNCT
cjfa-21482	316	53	given	give	VERB
cjfa-21482	316	54	in	in	ADP
cjfa-21482	316	55	relative	relative	ADJ
cjfa-21482	316	56	[	[	X
cjfa-21482	316	57	%	%	X
cjfa-21482	316	58	]	]	X
cjfa-21482	316	59	terms	term	NOUN
cjfa-21482	316	60	)	)	PUNCT
cjfa-21482	316	61	designed	design	VERB
cjfa-21482	316	62	them	they	PRON
cjfa-21482	316	63	in	in	ADP
cjfa-21482	316	64	a	a	DET
cjfa-21482	316	65	way	way	NOUN
cjfa-21482	316	66	to	to	PART
cjfa-21482	316	67	engulf	engulf	VERB
cjfa-21482	316	68	the	the	DET
cjfa-21482	316	69	value	value	NOUN
cjfa-21482	316	70	of	of	ADP
cjfa-21482	316	71	the	the	DET
cjfa-21482	316	72	expenditures	expenditure	NOUN
cjfa-21482	316	73	which	which	PRON
cjfa-21482	316	74	may	may	AUX
cjfa-21482	316	75	be	be	AUX
cjfa-21482	316	76	both	both	PRON
cjfa-21482	316	77	recognized	recognize	VERB
cjfa-21482	316	78	as	as	ADP
cjfa-21482	316	79	an	an	DET
cjfa-21482	316	80	asset	asset	NOUN
cjfa-21482	316	81	(	(	PUNCT
cjfa-21482	316	82	capitalized	capitalize	VERB
cjfa-21482	316	83	)	)	PUNCT
cjfa-21482	316	84	and	and	CCONJ
cjfa-21482	316	85	an	an	DET
cjfa-21482	316	86	expense	expense	NOUN
cjfa-21482	316	87	(	(	PUNCT
cjfa-21482	316	88	expensed	expense	VERB
cjfa-21482	316	89	)	)	PUNCT
cjfa-21482	316	90	.	.	PUNCT
cjfa-21482	317	1	therefore	therefore	ADV
cjfa-21482	317	2	,	,	PUNCT
cjfa-21482	317	3	it	it	PRON
cjfa-21482	317	4	has	have	AUX
cjfa-21482	317	5	covered	cover	VERB
cjfa-21482	317	6	the	the	DET
cjfa-21482	317	7	composite	composite	NOUN
cjfa-21482	317	8	of	of	ADP
cjfa-21482	317	9	intangible	intangible	ADJ
cjfa-21482	317	10	assets	asset	NOUN
cjfa-21482	317	11	and	and	CCONJ
cjfa-21482	317	12	goodwill	goodwill	NOUN
cjfa-21482	317	13	,	,	PUNCT
cjfa-21482	317	14	if	if	SCONJ
cjfa-21482	317	15	any	any	PRON
cjfa-21482	317	16	,	,	PUNCT
cjfa-21482	317	17	and	and	CCONJ
cjfa-21482	317	18	such	such	ADJ
cjfa-21482	317	19	expenses	expense	NOUN
cjfa-21482	317	20	as	as	ADP
cjfa-21482	317	21	r&d	r&d	NOUN
cjfa-21482	317	22	,	,	PUNCT
cjfa-21482	317	23	staff	staff	NOUN
cjfa-21482	317	24	and	and	CCONJ
cjfa-21482	317	25	advertising	advertising	NOUN
cjfa-21482	317	26	cost	cost	NOUN
cjfa-21482	317	27	items	item	NOUN
cjfa-21482	317	28	.	.	PUNCT
cjfa-21482	318	1	in	in	ADP
cjfa-21482	318	2	so	so	ADV
cjfa-21482	318	3	doing	do	VERB
cjfa-21482	318	4	,	,	PUNCT
cjfa-21482	318	5	differences	difference	NOUN
cjfa-21482	318	6	or	or	CCONJ
cjfa-21482	318	7	any	any	DET
cjfa-21482	318	8	conflicts	conflict	NOUN
cjfa-21482	318	9	,	,	PUNCT
cjfa-21482	318	10	sometimes	sometimes	ADV
cjfa-21482	318	11	major	major	ADJ
cjfa-21482	318	12	ones	one	NOUN
cjfa-21482	318	13	,	,	PUNCT
cjfa-21482	318	14	in	in	ADP
cjfa-21482	318	15	between	between	ADP
cjfa-21482	318	16	rules	rule	NOUN
cjfa-21482	318	17	-	-	PUNCT
cjfa-21482	318	18	based	base	VERB
cjfa-21482	318	19	accounting	accounting	NOUN
cjfa-21482	318	20	(	(	PUNCT
cjfa-21482	318	21	such	such	ADJ
cjfa-21482	318	22	as	as	ADP
cjfa-21482	318	23	gaaps	gaap	NOUN
cjfa-21482	318	24	)	)	PUNCT
cjfa-21482	318	25	and	and	CCONJ
cjfa-21482	318	26	principle	principle	NOUN
cjfa-21482	318	27	-	-	PUNCT
cjfa-21482	318	28	based	base	VERB
cjfa-21482	318	29	accounting	accounting	NOUN
cjfa-21482	318	30	(	(	PUNCT
cjfa-21482	318	31	such	such	ADJ
cjfa-21482	318	32	as	as	ADP
cjfa-21482	318	33	ifrss	ifrss	PROPN
cjfa-21482	318	34	)	)	PUNCT
cjfa-21482	318	35	,	,	PUNCT
cjfa-21482	318	36	were	be	AUX
cjfa-21482	318	37	also	also	ADV
cjfa-21482	318	38	targeted	target	VERB
cjfa-21482	318	39	to	to	PART
cjfa-21482	318	40	be	be	AUX
cjfa-21482	318	41	eliminated	eliminate	VERB
cjfa-21482	318	42	or	or	CCONJ
cjfa-21482	318	43	at	at	ADP
cjfa-21482	318	44	least	least	ADJ
cjfa-21482	318	45	be	be	AUX
cjfa-21482	318	46	kept	keep	VERB
cjfa-21482	318	47	at	at	ADP
cjfa-21482	318	48	a	a	DET
cjfa-21482	318	49	minimum	minimum	NOUN
cjfa-21482	318	50	.	.	PUNCT
cjfa-21482	319	1	to	to	PART
cjfa-21482	319	2	proxy	proxy	VERB
cjfa-21482	319	3	to	to	PART
cjfa-21482	319	4	capture	capture	VERB
cjfa-21482	319	5	corporate	corporate	ADJ
cjfa-21482	319	6	financial	financial	ADJ
cjfa-21482	319	7	performance	performance	NOUN
cjfa-21482	319	8	,	,	PUNCT
cjfa-21482	319	9	four	four	NUM
cjfa-21482	319	10	dependent	dependent	ADJ
cjfa-21482	319	11	variables	variable	NOUN
cjfa-21482	319	12	have	have	AUX
cjfa-21482	319	13	been	be	AUX
cjfa-21482	319	14	developed	develop	VERB
cjfa-21482	319	15	,	,	PUNCT
cjfa-21482	319	16	including	include	VERB
cjfa-21482	319	17	gross	gross	ADJ
cjfa-21482	319	18	profit	profit	NOUN
cjfa-21482	319	19	margin	margin	NOUN
cjfa-21482	319	20	(	(	PUNCT
cjfa-21482	319	21	gpm	gpm	NOUN
cjfa-21482	319	22	)	)	PUNCT
cjfa-21482	319	23	,	,	PUNCT
cjfa-21482	319	24	ebit	ebit	NOUN
cjfa-21482	319	25	margin	margin	NOUN
cjfa-21482	319	26	(	(	PUNCT
cjfa-21482	319	27	ebitm	ebitm	PROPN
cjfa-21482	319	28	)	)	PUNCT
cjfa-21482	319	29	,	,	PUNCT
cjfa-21482	319	30	net	net	ADJ
cjfa-21482	319	31	profit	profit	NOUN
cjfa-21482	319	32	margin	margin	NOUN
cjfa-21482	319	33	(	(	PUNCT
cjfa-21482	319	34	npm	npm	PROPN
cjfa-21482	319	35	)	)	PUNCT
cjfa-21482	319	36	and	and	CCONJ
cjfa-21482	319	37	return	return	VERB
cjfa-21482	319	38	on	on	ADP
cjfa-21482	319	39	assets	asset	NOUN
cjfa-21482	319	40	(	(	PUNCT
cjfa-21482	319	41	roa	roa	PROPN
cjfa-21482	319	42	)	)	PUNCT
cjfa-21482	319	43	.	.	PUNCT
cjfa-21482	320	1	two	two	NUM
cjfa-21482	320	2	independent	independent	ADJ
cjfa-21482	320	3	variables	variable	NOUN
cjfa-21482	320	4	are	be	AUX
cjfa-21482	320	5	regressed	regress	VERB
cjfa-21482	320	6	with	with	ADP
cjfa-21482	320	7	each	each	PRON
cjfa-21482	320	8	of	of	ADP
cjfa-21482	320	9	these	these	DET
cjfa-21482	320	10	profitability	profitability	NOUN
cjfa-21482	320	11	measures	measure	NOUN
cjfa-21482	320	12	,	,	PUNCT
cjfa-21482	320	13	so	so	ADV
cjfa-21482	320	14	eight	eight	NUM
cjfa-21482	320	15	different	different	ADJ
cjfa-21482	320	16	models	model	NOUN
cjfa-21482	320	17	have	have	AUX
cjfa-21482	320	18	been	be	AUX
cjfa-21482	320	19	tested	test	VERB
cjfa-21482	320	20	to	to	PART
cjfa-21482	320	21	determine	determine	VERB
cjfa-21482	320	22	whether	whether	SCONJ
cjfa-21482	320	23	intangibles	intangible	NOUN
cjfa-21482	320	24	may	may	AUX
cjfa-21482	320	25	have	have	VERB
cjfa-21482	320	26	a	a	DET
cjfa-21482	320	27	significant	significant	ADJ
cjfa-21482	320	28	effect	effect	NOUN
cjfa-21482	320	29	on	on	ADP
cjfa-21482	320	30	financial	financial	ADJ
cjfa-21482	320	31	performance	performance	NOUN
cjfa-21482	320	32	of	of	ADP
cjfa-21482	320	33	companies	company	NOUN
cjfa-21482	320	34	.	.	PUNCT
cjfa-21482	321	1	listed	list	VERB
cjfa-21482	321	2	companies	company	NOUN
cjfa-21482	321	3	traded	trade	VERB
cjfa-21482	321	4	in	in	ADP
cjfa-21482	321	5	muscat	muscat	PROPN
cjfa-21482	321	6	securities	security	NOUN
cjfa-21482	321	7	market	market	NOUN
cjfa-21482	321	8	of	of	ADP
cjfa-21482	321	9	oman	oman	NOUN
cjfa-21482	321	10	were	be	AUX
cjfa-21482	321	11	sampled	sample	VERB
cjfa-21482	321	12	in	in	ADP
cjfa-21482	321	13	the	the	DET
cjfa-21482	321	14	empirical	empirical	ADJ
cjfa-21482	321	15	analyses	analysis	NOUN
cjfa-21482	321	16	with	with	ADP
cjfa-21482	321	17	216	216	NUM
cjfa-21482	321	18	observations	observation	NOUN
cjfa-21482	321	19	.	.	PUNCT
cjfa-21482	322	1	and	and	CCONJ
cjfa-21482	322	2	panel	panel	NOUN
cjfa-21482	322	3	data	data	PROPN
cjfa-21482	322	4	regression	regression	NOUN
cjfa-21482	322	5	models	model	NOUN
cjfa-21482	322	6	were	be	AUX
cjfa-21482	322	7	applied	apply	VERB
cjfa-21482	322	8	in	in	ADP
cjfa-21482	322	9	these	these	DET
cjfa-21482	322	10	examinations	examination	NOUN
cjfa-21482	322	11	to	to	PART
cjfa-21482	322	12	control	control	VERB
cjfa-21482	322	13	both	both	DET
cjfa-21482	322	14	the	the	DET
cjfa-21482	322	15	time	time	NOUN
cjfa-21482	322	16	series	series	NOUN
cjfa-21482	322	17	and	and	CCONJ
cjfa-21482	322	18	cross	cros	NOUN
cjfa-21482	322	19	-	-	NOUN
cjfa-21482	322	20	sections	section	NOUN
cjfa-21482	322	21	simultaneously	simultaneously	ADV
cjfa-21482	322	22	.	.	PUNCT
cjfa-21482	323	1	mike	mike	PROPN
cjfa-21482	323	2	onder	onder	PROPN
cjfa-21482	323	3	kaymaz	kaymaz	PROPN
cjfa-21482	323	4	,	,	PUNCT
cjfa-21482	323	5	ilker	ilker	PROPN
cjfa-21482	323	6	yilmaz	yilmaz	PROPN
cjfa-21482	323	7	,	,	PUNCT
cjfa-21482	323	8	ozgur	ozgur	PROPN
cjfa-21482	323	9	kaymaz	kaymaz	PROPN
cjfa-21482	323	10	46	46	NUM
cjfa-21482	323	11	the	the	DET
cjfa-21482	323	12	results	result	NOUN
cjfa-21482	323	13	of	of	ADP
cjfa-21482	323	14	regression	regression	NOUN
cjfa-21482	323	15	analyses	analysis	NOUN
cjfa-21482	323	16	which	which	PRON
cjfa-21482	323	17	were	be	AUX
cjfa-21482	323	18	run	run	VERB
cjfa-21482	323	19	in	in	ADP
cjfa-21482	323	20	the	the	DET
cjfa-21482	323	21	models	model	NOUN
cjfa-21482	323	22	have	have	AUX
cjfa-21482	323	23	produced	produce	VERB
cjfa-21482	323	24	significant	significant	ADJ
cjfa-21482	323	25	results	result	NOUN
cjfa-21482	323	26	.	.	PUNCT
cjfa-21482	324	1	the	the	DET
cjfa-21482	324	2	models	model	NOUN
cjfa-21482	324	3	have	have	AUX
cjfa-21482	324	4	been	be	AUX
cjfa-21482	324	5	divided	divide	VERB
cjfa-21482	324	6	into	into	ADP
cjfa-21482	324	7	two	two	NUM
cjfa-21482	324	8	groups	group	NOUN
cjfa-21482	324	9	over	over	ADP
cjfa-21482	324	10	here	here	ADV
cjfa-21482	324	11	;	;	PUNCT
cjfa-21482	324	12	in	in	ADP
cjfa-21482	324	13	the	the	DET
cjfa-21482	324	14	first	first	ADJ
cjfa-21482	324	15	group	group	NOUN
cjfa-21482	324	16	,	,	PUNCT
cjfa-21482	324	17	the	the	DET
cjfa-21482	324	18	independent	independent	ADJ
cjfa-21482	324	19	variable	variable	NOUN
cjfa-21482	324	20	is	be	AUX
cjfa-21482	324	21	cvif	cvif	NOUN
cjfa-21482	324	22	being	be	AUX
cjfa-21482	324	23	calculate	calculate	ADJ
cjfa-21482	324	24	value	value	NOUN
cjfa-21482	324	25	of	of	ADP
cjfa-21482	324	26	intangible	intangible	ADJ
cjfa-21482	324	27	factors	factor	NOUN
cjfa-21482	324	28	.	.	PUNCT
cjfa-21482	325	1	this	this	DET
cjfa-21482	325	2	group	group	NOUN
cjfa-21482	325	3	of	of	ADP
cjfa-21482	325	4	models	model	NOUN
cjfa-21482	325	5	has	have	AUX
cjfa-21482	325	6	yielded	yield	VERB
cjfa-21482	325	7	significant	significant	ADJ
cjfa-21482	325	8	results	result	NOUN
cjfa-21482	325	9	under	under	ADP
cjfa-21482	325	10	pooled	pool	VERB
cjfa-21482	325	11	ols	ol	NOUN
cjfa-21482	325	12	regressions	regression	NOUN
cjfa-21482	325	13	.	.	PUNCT
cjfa-21482	326	1	the	the	DET
cjfa-21482	326	2	second	second	ADJ
cjfa-21482	326	3	group	group	NOUN
cjfa-21482	326	4	of	of	ADP
cjfa-21482	326	5	models	model	NOUN
cjfa-21482	326	6	has	have	AUX
cjfa-21482	326	7	employed	employ	VERB
cjfa-21482	326	8	cvifta	cvifta	NOUN
cjfa-21482	326	9	being	be	AUX
cjfa-21482	326	10	calculate	calculate	NOUN
cjfa-21482	326	11	value	value	NOUN
cjfa-21482	326	12	of	of	ADP
cjfa-21482	326	13	intangible	intangible	ADJ
cjfa-21482	326	14	factors	factor	NOUN
cjfa-21482	326	15	/	/	SYM
cjfa-21482	326	16	total	total	ADJ
cjfa-21482	326	17	assets	asset	NOUN
cjfa-21482	326	18	as	as	ADP
cjfa-21482	326	19	the	the	DET
cjfa-21482	326	20	independent	independent	ADJ
cjfa-21482	326	21	variable	variable	NOUN
cjfa-21482	326	22	and	and	CCONJ
cjfa-21482	326	23	therefore	therefore	ADV
cjfa-21482	326	24	took	take	VERB
cjfa-21482	326	25	relative	relative	ADJ
cjfa-21482	326	26	size	size	NOUN
cjfa-21482	326	27	effect	effect	NOUN
cjfa-21482	326	28	into	into	ADP
cjfa-21482	326	29	consideration	consideration	NOUN
cjfa-21482	326	30	.	.	PUNCT
cjfa-21482	327	1	these	these	DET
cjfa-21482	327	2	models	model	NOUN
cjfa-21482	327	3	have	have	AUX
cjfa-21482	327	4	generated	generate	VERB
cjfa-21482	327	5	significant	significant	ADJ
cjfa-21482	327	6	results	result	NOUN
cjfa-21482	327	7	under	under	ADP
cjfa-21482	327	8	random	random	ADJ
cjfa-21482	327	9	or	or	CCONJ
cjfa-21482	327	10	fixed	fix	VERB
cjfa-21482	327	11	effects	effect	NOUN
cjfa-21482	327	12	regressions	regression	NOUN
cjfa-21482	327	13	except	except	SCONJ
cjfa-21482	327	14	model	model	NOUN
cjfa-21482	327	15	5	5	NUM
cjfa-21482	327	16	where	where	SCONJ
cjfa-21482	327	17	gpm	gpm	NOUN
cjfa-21482	327	18	is	be	AUX
cjfa-21482	327	19	the	the	DET
cjfa-21482	327	20	preset	preset	ADJ
cjfa-21482	327	21	indicator	indicator	NOUN
cjfa-21482	327	22	for	for	ADP
cjfa-21482	327	23	corporate	corporate	ADJ
cjfa-21482	327	24	financial	financial	ADJ
cjfa-21482	327	25	performance	performance	NOUN
cjfa-21482	327	26	.	.	PUNCT
cjfa-21482	328	1	regardless	regardless	ADV
cjfa-21482	328	2	of	of	ADP
cjfa-21482	328	3	ols	ol	NOUN
cjfa-21482	328	4	or	or	CCONJ
cjfa-21482	328	5	random	random	ADJ
cjfa-21482	328	6	or	or	CCONJ
cjfa-21482	328	7	fixed	fix	VERB
cjfa-21482	328	8	regressions	regression	NOUN
cjfa-21482	328	9	,	,	PUNCT
cjfa-21482	328	10	all	all	DET
cjfa-21482	328	11	the	the	DET
cjfa-21482	328	12	models	model	NOUN
cjfa-21482	328	13	have	have	AUX
cjfa-21482	328	14	revealed	reveal	VERB
cjfa-21482	328	15	significant	significant	ADJ
cjfa-21482	328	16	outcomes	outcome	NOUN
cjfa-21482	328	17	,	,	PUNCT
cjfa-21482	328	18	if	if	SCONJ
cjfa-21482	328	19	not	not	PART
cjfa-21482	328	20	very	very	ADV
cjfa-21482	328	21	robust	robust	ADJ
cjfa-21482	328	22	.	.	PUNCT
cjfa-21482	329	1	the	the	DET
cjfa-21482	329	2	results	result	NOUN
cjfa-21482	329	3	show	show	VERB
cjfa-21482	329	4	that	that	SCONJ
cjfa-21482	329	5	intangibles	intangible	NOUN
cjfa-21482	329	6	do	do	AUX
cjfa-21482	329	7	have	have	VERB
cjfa-21482	329	8	a	a	DET
cjfa-21482	329	9	significantly	significantly	ADV
cjfa-21482	329	10	positive	positive	ADJ
cjfa-21482	329	11	impact	impact	NOUN
cjfa-21482	329	12	on	on	ADP
cjfa-21482	329	13	corporate	corporate	ADJ
cjfa-21482	329	14	financial	financial	ADJ
cjfa-21482	329	15	performance	performance	NOUN
cjfa-21482	329	16	,	,	PUNCT
cjfa-21482	329	17	except	except	SCONJ
cjfa-21482	329	18	when	when	SCONJ
cjfa-21482	329	19	roa	roa	PROPN
cjfa-21482	329	20	is	be	AUX
cjfa-21482	329	21	regressed	regress	VERB
cjfa-21482	329	22	by	by	ADP
cjfa-21482	329	23	cvifta	cvifta	NOUN
cjfa-21482	329	24	.	.	PUNCT
cjfa-21482	330	1	this	this	DET
cjfa-21482	330	2	effect	effect	NOUN
cjfa-21482	330	3	on	on	ADP
cjfa-21482	330	4	and	and	CCONJ
cjfa-21482	330	5	the	the	DET
cjfa-21482	330	6	linkage	linkage	NOUN
cjfa-21482	330	7	with	with	ADP
cjfa-21482	330	8	financial	financial	ADJ
cjfa-21482	330	9	performance	performance	NOUN
cjfa-21482	330	10	is	be	AUX
cjfa-21482	330	11	documented	document	VERB
cjfa-21482	330	12	to	to	PART
cjfa-21482	330	13	be	be	AUX
cjfa-21482	330	14	the	the	DET
cjfa-21482	330	15	most	most	ADV
cjfa-21482	330	16	robust	robust	ADJ
cjfa-21482	330	17	once	once	SCONJ
cjfa-21482	330	18	gpm	gpm	NOUN
cjfa-21482	330	19	and	and	CCONJ
cjfa-21482	330	20	npm	npm	PROPN
cjfa-21482	330	21	happen	happen	VERB
cjfa-21482	330	22	to	to	PART
cjfa-21482	330	23	become	become	VERB
cjfa-21482	330	24	indicators	indicator	NOUN
cjfa-21482	330	25	to	to	PART
cjfa-21482	330	26	capture	capture	VERB
cjfa-21482	330	27	the	the	DET
cjfa-21482	330	28	performance	performance	NOUN
cjfa-21482	330	29	in	in	ADP
cjfa-21482	330	30	cvif	cvif	NOUN
cjfa-21482	330	31	and	and	CCONJ
cjfa-21482	330	32	cvifta	cvifta	NOUN
cjfa-21482	330	33	respectively	respectively	ADV
cjfa-21482	330	34	.	.	PUNCT
cjfa-21482	331	1	in	in	ADP
cjfa-21482	331	2	conclusion	conclusion	NOUN
cjfa-21482	331	3	;	;	PUNCT
cjfa-21482	331	4	the	the	DET
cjfa-21482	331	5	results	result	NOUN
cjfa-21482	331	6	of	of	ADP
cjfa-21482	331	7	the	the	DET
cjfa-21482	331	8	models	model	NOUN
cjfa-21482	331	9	have	have	AUX
cjfa-21482	331	10	clearly	clearly	ADV
cjfa-21482	331	11	documented	document	VERB
cjfa-21482	331	12	that	that	SCONJ
cjfa-21482	331	13	there	there	PRON
cjfa-21482	331	14	is	be	VERB
cjfa-21482	331	15	a	a	DET
cjfa-21482	331	16	positive	positive	ADJ
cjfa-21482	331	17	linkage	linkage	NOUN
cjfa-21482	331	18	between	between	ADP
cjfa-21482	331	19	corporate	corporate	ADJ
cjfa-21482	331	20	intangibles	intangible	NOUN
cjfa-21482	331	21	and	and	CCONJ
cjfa-21482	331	22	financial	financial	ADJ
cjfa-21482	331	23	performance	performance	NOUN
cjfa-21482	331	24	since	since	SCONJ
cjfa-21482	331	25	expenditures	expenditure	NOUN
cjfa-21482	331	26	(	(	PUNCT
cjfa-21482	331	27	investment	investment	NOUN
cjfa-21482	331	28	in	in	ADP
cjfa-21482	331	29	)	)	PUNCT
cjfa-21482	331	30	made	make	VERB
cjfa-21482	331	31	towards	towards	ADP
cjfa-21482	331	32	having	have	VERB
cjfa-21482	331	33	intangibles	intangible	NOUN
cjfa-21482	331	34	do	do	AUX
cjfa-21482	331	35	affect	affect	VERB
cjfa-21482	331	36	financial	financial	ADJ
cjfa-21482	331	37	performance	performance	NOUN
cjfa-21482	331	38	of	of	ADP
cjfa-21482	331	39	companies	company	NOUN
cjfa-21482	331	40	positively	positively	ADV
cjfa-21482	331	41	.	.	PUNCT
cjfa-21482	332	1	they	they	PRON
cjfa-21482	332	2	suggest	suggest	VERB
cjfa-21482	332	3	that	that	SCONJ
cjfa-21482	332	4	in	in	ADP
cjfa-21482	332	5	order	order	NOUN
cjfa-21482	332	6	to	to	PART
cjfa-21482	332	7	improve	improve	VERB
cjfa-21482	332	8	profitability	profitability	NOUN
cjfa-21482	332	9	ratios	ratio	NOUN
cjfa-21482	332	10	(	(	PUNCT
cjfa-21482	332	11	meaning	mean	VERB
cjfa-21482	332	12	enhance	enhance	VERB
cjfa-21482	332	13	financial	financial	ADJ
cjfa-21482	332	14	performance	performance	NOUN
cjfa-21482	332	15	)	)	PUNCT
cjfa-21482	332	16	,	,	PUNCT
cjfa-21482	332	17	companies	company	NOUN
cjfa-21482	332	18	must	must	AUX
cjfa-21482	332	19	invest	invest	VERB
cjfa-21482	332	20	more	more	ADV
cjfa-21482	332	21	in	in	ADP
cjfa-21482	332	22	intangible	intangible	ADJ
cjfa-21482	332	23	assets	asset	NOUN
cjfa-21482	332	24	and	and	CCONJ
cjfa-21482	332	25	in	in	ADP
cjfa-21482	332	26	the	the	DET
cjfa-21482	332	27	venues	venue	NOUN
cjfa-21482	332	28	that	that	PRON
cjfa-21482	332	29	would	would	AUX
cjfa-21482	332	30	likely	likely	ADV
cjfa-21482	332	31	deliver	deliver	VERB
cjfa-21482	332	32	competitive	competitive	ADJ
cjfa-21482	332	33	advantage	advantage	NOUN
cjfa-21482	332	34	to	to	ADP
cjfa-21482	332	35	them	they	PRON
cjfa-21482	332	36	in	in	ADP
cjfa-21482	332	37	the	the	DET
cjfa-21482	332	38	long	long	ADJ
cjfa-21482	332	39	term	term	NOUN
cjfa-21482	332	40	.	.	PUNCT
cjfa-21482	332	41	 	 	SPACE
cjfa-21482	333	1	references	reference	NOUN
cjfa-21482	333	2	beccalli	beccalli	PROPN
cjfa-21482	333	3	,	,	PUNCT
cjfa-21482	333	4	e.	e.	PROPN
cjfa-21482	333	5	(	(	PUNCT
cjfa-21482	333	6	2007	2007	NUM
cjfa-21482	333	7	)	)	PUNCT
cjfa-21482	333	8	.	.	PUNCT
cjfa-21482	334	1	does	do	AUX
cjfa-21482	334	2	it	it	PRON
cjfa-21482	334	3	investment	investment	NOUN
cjfa-21482	334	4	improve	improve	VERB
cjfa-21482	334	5	bank	bank	NOUN
cjfa-21482	334	6	performance	performance	NOUN
cjfa-21482	334	7	?	?	PUNCT
cjfa-21482	335	1	evidence	evidence	NOUN
cjfa-21482	335	2	from	from	ADP
cjfa-21482	335	3	europe	europe	PROPN
cjfa-21482	335	4	.	.	PUNCT
cjfa-21482	336	1	journal	journal	PROPN
cjfa-21482	336	2	of	of	ADP
cjfa-21482	336	3	banking	banking	NOUN
cjfa-21482	336	4	and	and	CCONJ
cjfa-21482	336	5	finance	finance	NOUN
cjfa-21482	336	6	,	,	PUNCT
cjfa-21482	336	7	31(7	31(7	NUM
cjfa-21482	336	8	)	)	PUNCT
cjfa-21482	336	9	,	,	PUNCT
cjfa-21482	336	10	2205	2205	NUM
cjfa-21482	336	11	-	-	SYM
cjfa-21482	336	12	2230	2230	NUM
cjfa-21482	336	13	.	.	PUNCT
cjfa-21482	337	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-21482	337	2	.	.	PROPN
cjfa-21482	337	3	jbankfin.2006.10.022	jbankfin.2006.10.022	PROPN
cjfa-21482	337	4	.	.	PUNCT
cjfa-21482	337	5	brooking	brooking	PROPN
cjfa-21482	337	6	,	,	PUNCT
cjfa-21482	337	7	a.	a.	NOUN
cjfa-21482	337	8	(	(	PUNCT
cjfa-21482	337	9	1996	1996	NUM
cjfa-21482	337	10	)	)	PUNCT
cjfa-21482	337	11	.	.	PUNCT
cjfa-21482	338	1	intellectual	intellectual	ADJ
cjfa-21482	338	2	capital	capital	NOUN
cjfa-21482	338	3	:	:	PUNCT
cjfa-21482	338	4	core	core	NOUN
cjfa-21482	338	5	asset	asset	NOUN
cjfa-21482	338	6	for	for	ADP
cjfa-21482	338	7	the	the	DET
cjfa-21482	338	8	third	third	ADJ
cjfa-21482	338	9	millennium	millennium	NOUN
cjfa-21482	338	10	enterprise	enterprise	NOUN
cjfa-21482	338	11	.	.	PUNCT
cjfa-21482	339	1	boston	boston	PROPN
cjfa-21482	339	2	,	,	PUNCT
cjfa-21482	339	3	usa	usa	PROPN
cjfa-21482	339	4	:	:	PUNCT
cjfa-21482	339	5	thomson	thomson	PROPN
cjfa-21482	339	6	publishing	publishing	PROPN
cjfa-21482	339	7	inc	inc	PROPN
cjfa-21482	339	8	.	.	PROPN
cjfa-21482	339	9	chiarello	chiarello	PROPN
cjfa-21482	339	10	,	,	PUNCT
cjfa-21482	339	11	t.c	t.c	PROPN
cjfa-21482	339	12	.	.	PROPN
cjfa-21482	339	13	,	,	PUNCT
cjfa-21482	339	14	pletsch	pletsch	PROPN
cjfa-21482	339	15	,	,	PUNCT
cjfa-21482	339	16	c.s	c.s	PROPN
cjfa-21482	339	17	.	.	PROPN
cjfa-21482	339	18	,	,	PUNCT
cjfa-21482	339	19	da	da	PROPN
cjfa-21482	339	20	silva	silva	PROPN
cjfa-21482	339	21	,	,	PUNCT
cjfa-21482	339	22	a.	a.	PROPN
cjfa-21482	339	23	,	,	PUNCT
cjfa-21482	339	24	&	&	CCONJ
cjfa-21482	339	25	da	da	PROPN
cjfa-21482	339	26	silva	silva	PROPN
cjfa-21482	339	27	,	,	PUNCT
cjfa-21482	339	28	t.p	t.p	PROPN
cjfa-21482	339	29	.	.	PROPN
cjfa-21482	339	30	(	(	PUNCT
cjfa-21482	339	31	2014	2014	NUM
cjfa-21482	339	32	)	)	PUNCT
cjfa-21482	339	33	.	.	PUNCT
cjfa-21482	340	1	financial	financial	ADJ
cjfa-21482	340	2	performance	performance	NOUN
cjfa-21482	340	3	,	,	PUNCT
cjfa-21482	340	4	intangible	intangible	ADJ
cjfa-21482	340	5	assets	asset	NOUN
cjfa-21482	340	6	and	and	CCONJ
cjfa-21482	340	7	value	value	NOUN
cjfa-21482	340	8	creation	creation	NOUN
cjfa-21482	340	9	in	in	ADP
cjfa-21482	340	10	brazilian	brazilian	ADJ
cjfa-21482	340	11	and	and	CCONJ
cjfa-21482	340	12	chilean	chilean	ADJ
cjfa-21482	340	13	information	information	NOUN
cjfa-21482	340	14	technology	technology	NOUN
cjfa-21482	340	15	companies	company	NOUN
cjfa-21482	340	16	.	.	PUNCT
cjfa-21482	341	1	economic	economic	ADJ
cjfa-21482	341	2	review	review	NOUN
cjfa-21482	341	3	of	of	ADP
cjfa-21482	341	4	galicia	galicia	PROPN
cjfa-21482	341	5	,	,	PUNCT
cjfa-21482	341	6	23(4	23(4	NOUN
cjfa-21482	341	7	)	)	PUNCT
cjfa-21482	341	8	,	,	PUNCT
cjfa-21482	341	9	73	73	NUM
cjfa-21482	341	10	-	-	SYM
cjfa-21482	341	11	88	88	NUM
cjfa-21482	341	12	.	.	PUNCT
cjfa-21482	342	1	ciprian	ciprian	PROPN
cjfa-21482	342	2	,	,	PUNCT
cjfa-21482	342	3	g.g	g.g	PROPN
cjfa-21482	342	4	.	.	PROPN
cjfa-21482	342	5	,	,	PUNCT
cjfa-21482	342	6	valentin	valentin	PROPN
cjfa-21482	342	7	,	,	PUNCT
cjfa-21482	342	8	r.	r.	PROPN
cjfa-21482	342	9	,	,	PUNCT
cjfa-21482	342	10	madalina	madalina	PROPN
cjfa-21482	342	11	,	,	PUNCT
cjfa-21482	342	12	g.a	g.a	PROPN
cjfa-21482	342	13	.	.	PROPN
cjfa-21482	342	14	,	,	PUNCT
cjfa-21482	342	15	&	&	CCONJ
cjfa-21482	342	16	lucia	lucia	PROPN
cjfa-21482	342	17	,	,	PUNCT
cjfa-21482	342	18	v.m	v.m	PROPN
cjfa-21482	342	19	.	.	PUNCT
cjfa-21482	342	20	(	(	PUNCT
cjfa-21482	342	21	2012	2012	NUM
cjfa-21482	342	22	)	)	PUNCT
cjfa-21482	342	23	.	.	PUNCT
cjfa-21482	343	1	from	from	ADP
cjfa-21482	343	2	visible	visible	ADJ
cjfa-21482	343	3	to	to	ADP
cjfa-21482	343	4	hidden	hide	VERB
cjfa-21482	343	5	intangible	intangible	ADJ
cjfa-21482	343	6	assets	asset	NOUN
cjfa-21482	343	7	.	.	PUNCT
cjfa-21482	344	1	procedia	procedia	NOUN
cjfa-21482	344	2	-	-	PUNCT
cjfa-21482	344	3	social	social	ADJ
cjfa-21482	344	4	and	and	CCONJ
cjfa-21482	344	5	behavioral	behavioral	ADJ
cjfa-21482	344	6	sciences	science	NOUN
cjfa-21482	344	7	,	,	PUNCT
cjfa-21482	344	8	62	62	NUM
cjfa-21482	344	9	,	,	PUNCT
cjfa-21482	344	10	682	682	NUM
cjfa-21482	344	11	-	-	SYM
cjfa-21482	344	12	688	688	NUM
cjfa-21482	344	13	.	.	PUNCT
cjfa-21482	345	1	http://	http://	PROPN
cjfa-21482	345	2	dx.doi.org/10.1016/j.sbspro.2012.09.116	dx.doi.org/10.1016/j.sbspro.2012.09.116	PROPN
cjfa-21482	345	3	.	.	PUNCT
cjfa-21482	346	1	de	de	X
cjfa-21482	346	2	luca	luca	PROPN
cjfa-21482	346	3	,	,	PUNCT
cjfa-21482	346	4	m.m.m	m.m.m	INTJ
cjfa-21482	346	5	.	.	PROPN
cjfa-21482	346	6	,	,	PUNCT
cjfa-21482	346	7	maia	maia	PROPN
cjfa-21482	346	8	,	,	PUNCT
cjfa-21482	346	9	a.b.g.r	a.b.g.r	PROPN
cjfa-21482	346	10	.	.	PROPN
cjfa-21482	346	11	,	,	PUNCT
cjfa-21482	346	12	da	da	PROPN
cjfa-21482	346	13	costa	costa	PROPN
cjfa-21482	346	14	cardoso	cardoso	PROPN
cjfa-21482	346	15	,	,	PUNCT
cjfa-21482	346	16	v.i	v.i	PROPN
cjfa-21482	346	17	.	.	PROPN
cjfa-21482	346	18	,	,	PUNCT
cjfa-21482	346	19	de	de	PROPN
cjfa-21482	346	20	vasconcelos	vasconcelos	PROPN
cjfa-21482	346	21	,	,	PUNCT
cjfa-21482	346	22	a.c	a.c	PROPN
cjfa-21482	346	23	.	.	PROPN
cjfa-21482	346	24	,	,	PUNCT
cjfa-21482	346	25	&	&	CCONJ
cjfa-21482	346	26	da	da	PROPN
cjfa-21482	346	27	cunha	cunha	NOUN
cjfa-21482	346	28	,	,	PUNCT
cjfa-21482	346	29	j.v.a	j.v.a	NOUN
cjfa-21482	346	30	.	.	PUNCT
cjfa-21482	347	1	(	(	PUNCT
cjfa-21482	347	2	2014	2014	NUM
cjfa-21482	347	3	)	)	PUNCT
cjfa-21482	347	4	.	.	PUNCT
cjfa-21482	348	1	intangible	intangible	ADJ
cjfa-21482	348	2	assets	asset	NOUN
cjfa-21482	348	3	and	and	CCONJ
cjfa-21482	348	4	superior	superior	ADJ
cjfa-21482	348	5	and	and	CCONJ
cjfa-21482	348	6	sustained	sustained	ADJ
cjfa-21482	348	7	performance	performance	NOUN
cjfa-21482	348	8	of	of	ADP
cjfa-21482	348	9	inno	inno	PROPN
cjfa-21482	348	10	the	the	DET
cjfa-21482	348	11	impact	impact	NOUN
cjfa-21482	348	12	of	of	ADP
cjfa-21482	348	13	intangible	intangible	ADJ
cjfa-21482	348	14	factors	factor	NOUN
cjfa-21482	348	15	on	on	ADP
cjfa-21482	348	16	profitability	profitability	NOUN
cjfa-21482	348	17	…	…	PUNCT
cjfa-21482	348	18	47	47	NUM
cjfa-21482	348	19	vative	vative	ADJ
cjfa-21482	348	20	brazilian	brazilian	ADJ
cjfa-21482	348	21	firms	firm	NOUN
cjfa-21482	348	22	.	.	PUNCT
cjfa-21482	349	1	brazilian	brazilian	ADJ
cjfa-21482	349	2	administration	administration	PROPN
cjfa-21482	349	3	review	review	PROPN
cjfa-21482	349	4	,	,	PUNCT
cjfa-21482	349	5	11	11	NUM
cjfa-21482	349	6	,	,	PUNCT
cjfa-21482	349	7	407440	407440	NUM
cjfa-21482	349	8	.	.	PUNCT
cjfa-21482	350	1	http://dx.doi	http://dx.doi	NOUN
cjfa-21482	350	2	.	.	PUNCT
cjfa-21482	351	1	org/10.1590/1807	org/10.1590/1807	PROPN
cjfa-21482	351	2	-	-	PUNCT
cjfa-21482	351	3	7692bar2014130012	7692bar2014130012	NUM
cjfa-21482	351	4	.	.	PUNCT
cjfa-21482	352	1	gamayuni	gamayuni	PROPN
cjfa-21482	352	2	,	,	PUNCT
cjfa-21482	352	3	r.r	r.r	PROPN
cjfa-21482	352	4	.	.	PROPN
cjfa-21482	352	5	(	(	PUNCT
cjfa-21482	352	6	2015	2015	NUM
cjfa-21482	352	7	)	)	PUNCT
cjfa-21482	352	8	.	.	PUNCT
cjfa-21482	353	1	the	the	DET
cjfa-21482	353	2	effect	effect	NOUN
cjfa-21482	353	3	of	of	ADP
cjfa-21482	353	4	intangible	intangible	ADJ
cjfa-21482	353	5	asset	asset	NOUN
cjfa-21482	353	6	,	,	PUNCT
cjfa-21482	353	7	financial	financial	ADJ
cjfa-21482	353	8	performance	performance	NOUN
cjfa-21482	353	9	and	and	CCONJ
cjfa-21482	353	10	financial	financial	ADJ
cjfa-21482	353	11	policies	policy	NOUN
cjfa-21482	353	12	on	on	ADP
cjfa-21482	353	13	the	the	DET
cjfa-21482	353	14	firm	firm	ADJ
cjfa-21482	353	15	value	value	NOUN
cjfa-21482	353	16	.	.	PUNCT
cjfa-21482	354	1	international	international	ADJ
cjfa-21482	354	2	journal	journal	PROPN
cjfa-21482	354	3	of	of	ADP
cjfa-21482	354	4	scientific	scientific	PROPN
cjfa-21482	354	5	&	&	CCONJ
cjfa-21482	354	6	technology	technology	PROPN
cjfa-21482	354	7	research	research	NOUN
cjfa-21482	354	8	,	,	PUNCT
cjfa-21482	354	9	4(1	4(1	NOUN
cjfa-21482	354	10	)	)	PUNCT
cjfa-21482	354	11	,	,	PUNCT
cjfa-21482	354	12	202	202	NUM
cjfa-21482	354	13	-	-	SYM
cjfa-21482	354	14	212	212	NUM
cjfa-21482	354	15	.	.	PUNCT
cjfa-21482	355	1	jaffe	jaffe	PROPN
cjfa-21482	355	2	,	,	PUNCT
cjfa-21482	355	3	a.b	a.b	PROPN
cjfa-21482	355	4	.	.	PROPN
cjfa-21482	355	5	,	,	PUNCT
cjfa-21482	355	6	&	&	CCONJ
cjfa-21482	355	7	chappell	chappell	PROPN
cjfa-21482	355	8	,	,	PUNCT
cjfa-21482	355	9	n.	n.	PROPN
cjfa-21482	355	10	(	(	PUNCT
cjfa-21482	355	11	2016	2016	NUM
cjfa-21482	355	12	)	)	PUNCT
cjfa-21482	355	13	.	.	PUNCT
cjfa-21482	356	1	intangible	intangible	ADJ
cjfa-21482	356	2	investment	investment	NOUN
cjfa-21482	356	3	and	and	CCONJ
cjfa-21482	356	4	firm	firm	ADJ
cjfa-21482	356	5	performance	performance	NOUN
cjfa-21482	356	6	.	.	PUNCT
cjfa-21482	357	1	motu	motu	ADJ
cjfa-21482	357	2	working	working	PROPN
cjfa-21482	357	3	paper	paper	NOUN
cjfa-21482	357	4	16	16	NUM
cjfa-21482	357	5	-	-	SYM
cjfa-21482	357	6	14	14	NUM
cjfa-21482	357	7	,	,	PUNCT
cjfa-21482	357	8	motu	motu	ADJ
cjfa-21482	357	9	economic	economic	ADJ
cjfa-21482	357	10	and	and	CCONJ
cjfa-21482	357	11	public	public	ADJ
cjfa-21482	357	12	policy	policy	NOUN
cjfa-21482	357	13	research	research	NOUN
cjfa-21482	357	14	.	.	PUNCT
cjfa-21482	358	1	li	li	PROPN
cjfa-21482	358	2	,	,	PUNCT
cjfa-21482	358	3	h.	h.	PROPN
cjfa-21482	358	4	,	,	PUNCT
cjfa-21482	358	5	&	&	CCONJ
cjfa-21482	358	6	wang	wang	PROPN
cjfa-21482	358	7	,	,	PUNCT
cjfa-21482	358	8	w.	w.	PROPN
cjfa-21482	358	9	(	(	PUNCT
cjfa-21482	358	10	2014	2014	NUM
cjfa-21482	358	11	)	)	PUNCT
cjfa-21482	358	12	.	.	PUNCT
cjfa-21482	359	1	impact	impact	NOUN
cjfa-21482	359	2	of	of	ADP
cjfa-21482	359	3	intangible	intangible	ADJ
cjfa-21482	359	4	assets	asset	NOUN
cjfa-21482	359	5	on	on	ADP
cjfa-21482	359	6	profitability	profitability	NOUN
cjfa-21482	359	7	of	of	ADP
cjfa-21482	359	8	hong	hong	PROPN
cjfa-21482	359	9	kong	kong	PROPN
cjfa-21482	359	10	listed	list	VERB
cjfa-21482	359	11	information	information	NOUN
cjfa-21482	359	12	technology	technology	NOUN
cjfa-21482	359	13	companies	company	NOUN
cjfa-21482	359	14	.	.	PUNCT
cjfa-21482	360	1	business	business	NOUN
cjfa-21482	360	2	and	and	CCONJ
cjfa-21482	360	3	economic	economic	ADJ
cjfa-21482	360	4	research	research	NOUN
cjfa-21482	360	5	,	,	PUNCT
cjfa-21482	360	6	4(2	4(2	NUM
cjfa-21482	360	7	)	)	PUNCT
cjfa-21482	360	8	,	,	PUNCT
cjfa-21482	360	9	98-	98-	PRON
cjfa-21482	360	10	 	 	SPACE
cjfa-21482	360	11	113	113	NUM
cjfa-21482	360	12	.	.	PUNCT
cjfa-21482	361	1	http://dx.doi.org/10.5296/ber.v4i2.6009	http://dx.doi.org/10.5296/ber.v4i2.6009	NUM
cjfa-21482	361	2	.	.	PUNCT
cjfa-21482	362	1	nevado	nevado	PROPN
cjfa-21482	362	2	,	,	PUNCT
cjfa-21482	362	3	domingo	domingo	PROPN
cjfa-21482	362	4	y	y	PROPN
cjfa-21482	362	5	lópez	lópez	PROPN
cjfa-21482	362	6	,	,	PUNCT
cjfa-21482	362	7	&	&	CCONJ
cjfa-21482	362	8	víctor	víctor	NOUN
cjfa-21482	362	9	,	,	PUNCT
cjfa-21482	362	10	r.	r.	PROPN
cjfa-21482	362	11	(	(	PUNCT
cjfa-21482	362	12	2002	2002	NUM
cjfa-21482	362	13	)	)	PUNCT
cjfa-21482	362	14	.	.	PUNCT
cjfa-21482	363	1	el	el	PROPN
cjfa-21482	363	2	capital	capital	PROPN
cjfa-21482	363	3	intelectual	intelectual	PROPN
cjfa-21482	363	4	.	.	PUNCT
cjfa-21482	364	1	valoracion	valoracion	NOUN
cjfa-21482	364	2	y	y	PROPN
cjfa-21482	364	3	evaluacion	evaluacion	PROPN
cjfa-21482	364	4	.	.	PUNCT
cjfa-21482	365	1	madrid	madrid	PROPN
cjfa-21482	365	2	:	:	PUNCT
cjfa-21482	365	3	pearson	pearson	PROPN
cjfa-21482	365	4	educacion	educacion	PROPN
cjfa-21482	365	5	.	.	PUNCT
cjfa-21482	366	1	omil	omil	PROPN
cjfa-21482	366	2	,	,	PUNCT
cjfa-21482	366	3	j.c	j.c	PROPN
cjfa-21482	366	4	.	.	PROPN
cjfa-21482	366	5	,	,	PUNCT
cjfa-21482	366	6	lorenzo	lorenzo	PROPN
cjfa-21482	366	7	,	,	PUNCT
cjfa-21482	366	8	p.c	p.c	PROPN
cjfa-21482	366	9	.	.	PROPN
cjfa-21482	366	10	,	,	PUNCT
cjfa-21482	366	11	&	&	CCONJ
cjfa-21482	366	12	liste	liste	PROPN
cjfa-21482	366	13	,	,	PUNCT
cjfa-21482	366	14	a.v	a.v	PROPN
cjfa-21482	366	15	.	.	PROPN
cjfa-21482	366	16	(	(	PUNCT
cjfa-21482	366	17	2011	2011	NUM
cjfa-21482	366	18	)	)	PUNCT
cjfa-21482	366	19	.	.	PUNCT
cjfa-21482	367	1	the	the	DET
cjfa-21482	367	2	power	power	NOUN
cjfa-21482	367	3	of	of	ADP
cjfa-21482	367	4	intangibles	intangible	NOUN
cjfa-21482	367	5	in	in	ADP
cjfa-21482	367	6	highprofitability	highprofitability	NOUN
cjfa-21482	367	7	firms	firm	NOUN
cjfa-21482	367	8	.	.	PUNCT
cjfa-21482	368	1	total	total	ADJ
cjfa-21482	368	2	quality	quality	NOUN
cjfa-21482	368	3	management	management	NOUN
cjfa-21482	368	4	,	,	PUNCT
cjfa-21482	368	5	22(1	22(1	NUM
cjfa-21482	368	6	)	)	PUNCT
cjfa-21482	368	7	,	,	PUNCT
cjfa-21482	368	8	29	29	NUM
cjfa-21482	368	9	-	-	SYM
cjfa-21482	368	10	42	42	NUM
cjfa-21482	368	11	.	.	PUNCT
cjfa-21482	369	1	http://dx.doi.org/10.1080/14783	http://dx.doi.org/10.1080/14783	PROPN
cjfa-21482	369	2	363.2010.529642	363.2010.529642	PROPN
cjfa-21482	369	3	.	.	PUNCT
cjfa-21482	370	1	stewart	stewart	PROPN
cjfa-21482	370	2	,	,	PUNCT
cjfa-21482	370	3	t.	t.	PROPN
cjfa-21482	370	4	(	(	PUNCT
cjfa-21482	370	5	1995	1995	NUM
cjfa-21482	370	6	)	)	PUNCT
cjfa-21482	370	7	.	.	PUNCT
cjfa-21482	371	1	trying	try	VERB
cjfa-21482	371	2	to	to	PART
cjfa-21482	371	3	grasp	grasp	VERB
cjfa-21482	371	4	the	the	DET
cjfa-21482	371	5	intangible	intangible	ADJ
cjfa-21482	371	6	.	.	PUNCT
cjfa-21482	372	1	fortune	fortune	PROPN
cjfa-21482	372	2	magazine	magazine	NOUN
cjfa-21482	372	3	,	,	PUNCT
cjfa-21482	372	4	52	52	NUM
cjfa-21482	372	5	-	-	SYM
cjfa-21482	372	6	69	69	NUM
cjfa-21482	372	7	.	.	PUNCT
cjfa-21482	373	1	tahat	tahat	PROPN
cjfa-21482	373	2	,	,	PUNCT
cjfa-21482	373	3	y.a	y.a	PROPN
cjfa-21482	373	4	.	.	PROPN
cjfa-21482	373	5	,	,	PUNCT
cjfa-21482	373	6	ahmed	ahmed	PROPN
cjfa-21482	373	7	,	,	PUNCT
cjfa-21482	373	8	a.h	a.h	PROPN
cjfa-21482	373	9	.	.	PROPN
cjfa-21482	373	10	,	,	PUNCT
cjfa-21482	373	11	&	&	CCONJ
cjfa-21482	373	12	alhadab	alhadab	PROPN
cjfa-21482	373	13	,	,	PUNCT
cjfa-21482	373	14	m.m	m.m	PROPN
cjfa-21482	373	15	.	.	PROPN
cjfa-21482	373	16	(	(	PUNCT
cjfa-21482	373	17	2018	2018	NUM
cjfa-21482	373	18	)	)	PUNCT
cjfa-21482	373	19	.	.	PUNCT
cjfa-21482	374	1	the	the	DET
cjfa-21482	374	2	impact	impact	NOUN
cjfa-21482	374	3	of	of	ADP
cjfa-21482	374	4	intangibles	intangible	NOUN
cjfa-21482	374	5	on	on	ADP
cjfa-21482	374	6	firms	firm	NOUN
cjfa-21482	374	7	’	’	PART
cjfa-21482	374	8	financial	financial	ADJ
cjfa-21482	374	9	and	and	CCONJ
cjfa-21482	374	10	market	market	NOUN
cjfa-21482	374	11	performance	performance	NOUN
cjfa-21482	374	12	:	:	PUNCT
cjfa-21482	374	13	uk	uk	PROPN
cjfa-21482	374	14	evidence	evidence	NOUN
cjfa-21482	374	15	.	.	PUNCT
cjfa-21482	375	1	review	review	NOUN
cjfa-21482	375	2	of	of	ADP
cjfa-21482	375	3	quantitative	quantitative	ADJ
cjfa-21482	375	4	finance	finance	NOUN
cjfa-21482	375	5	&	&	CCONJ
cjfa-21482	375	6	accounting	accounting	PROPN
cjfa-21482	375	7	,	,	PUNCT
cjfa-21482	375	8	50(4	50(4	NUM
cjfa-21482	375	9	)	)	PUNCT
cjfa-21482	375	10	,	,	PUNCT
cjfa-21482	375	11	1147	1147	NUM
cjfa-21482	375	12	-	-	SYM
cjfa-21482	375	13	1168	1168	NUM
cjfa-21482	375	14	.	.	PUNCT
cjfa-21482	376	1	http://dx.doi.org/10.1007/s11156-017-0657-6	http://dx.doi.org/10.1007/s11156-017-0657-6	PROPN
cjfa-21482	376	2	.	.	PROPN
cjfa-21482	376	3	tudor	tudor	PROPN
cjfa-21482	376	4	,	,	PUNCT
cjfa-21482	376	5	a.t	a.t	PROPN
cjfa-21482	376	6	.	.	PROPN
cjfa-21482	376	7	,	,	PUNCT
cjfa-21482	376	8	dima	dima	PROPN
cjfa-21482	376	9	,	,	PUNCT
cjfa-21482	376	10	s.	s.	PROPN
cjfa-21482	376	11	,	,	PUNCT
cjfa-21482	376	12	dima	dima	PROPN
cjfa-21482	376	13	,	,	PUNCT
cjfa-21482	376	14	b.	b.	PROPN
cjfa-21482	376	15	,	,	PUNCT
cjfa-21482	376	16	&	&	CCONJ
cjfa-21482	376	17	ratiu	ratiu	PROPN
cjfa-21482	376	18	,	,	PUNCT
cjfa-21482	376	19	r.v	r.v	PROPN
cjfa-21482	376	20	.	.	PROPN
cjfa-21482	376	21	(	(	PUNCT
cjfa-21482	376	22	2014	2014	NUM
cjfa-21482	376	23	)	)	PUNCT
cjfa-21482	376	24	.	.	PUNCT
cjfa-21482	377	1	the	the	DET
cjfa-21482	377	2	linkage	linkage	NOUN
cjfa-21482	377	3	between	between	ADP
cjfa-21482	377	4	intangibles	intangible	NOUN
cjfa-21482	377	5	and	and	CCONJ
cjfa-21482	377	6	profitability	profitability	NOUN
cjfa-21482	377	7	.	.	PUNCT
cjfa-21482	378	1	annales	annales	PROPN
cjfa-21482	378	2	universitatis	universitatis	PROPN
cjfa-21482	378	3	apulensis	apulensis	NOUN
cjfa-21482	378	4	:	:	PUNCT
cjfa-21482	378	5	series	series	PROPN
cjfa-21482	378	6	oeconomica	oeconomica	PROPN
cjfa-21482	378	7	,	,	PUNCT
cjfa-21482	378	8	16(1	16(1	NUM
cjfa-21482	378	9	)	)	PUNCT
cjfa-21482	378	10	,	,	PUNCT
cjfa-21482	378	11	283	283	NUM
cjfa-21482	378	12	-	-	SYM
cjfa-21482	378	13	293	293	NUM
cjfa-21482	378	14	.	.	PUNCT
cjfa-21482	379	1	villalonga	villalonga	PROPN
cjfa-21482	379	2	,	,	PUNCT
cjfa-21482	379	3	b.	b.	PROPN
cjfa-21482	379	4	(	(	PUNCT
cjfa-21482	379	5	2004	2004	NUM
cjfa-21482	379	6	)	)	PUNCT
cjfa-21482	379	7	.	.	PUNCT
cjfa-21482	380	1	intangible	intangible	ADJ
cjfa-21482	380	2	resources	resource	NOUN
cjfa-21482	380	3	,	,	PUNCT
cjfa-21482	380	4	tobin	tobin	PROPN
cjfa-21482	380	5	’s	’s	PART
cjfa-21482	380	6	q	q	NOUN
cjfa-21482	380	7	,	,	PUNCT
cjfa-21482	380	8	and	and	CCONJ
cjfa-21482	380	9	sustainability	sustainability	NOUN
cjfa-21482	380	10	of	of	ADP
cjfa-21482	380	11	performance	performance	NOUN
cjfa-21482	380	12	differences	difference	NOUN
cjfa-21482	380	13	.	.	PUNCT
cjfa-21482	381	1	journal	journal	NOUN
cjfa-21482	381	2	of	of	ADP
cjfa-21482	381	3	economic	economic	ADJ
cjfa-21482	381	4	behavior	behavior	NOUN
cjfa-21482	381	5	and	and	CCONJ
cjfa-21482	381	6	organization	organization	NOUN
cjfa-21482	381	7	,	,	PUNCT
cjfa-21482	381	8	54(2	54(2	NUM
cjfa-21482	381	9	)	)	PUNCT
cjfa-21482	381	10	,	,	PUNCT
cjfa-21482	381	11	205	205	NUM
cjfa-21482	381	12	-	-	SYM
cjfa-21482	381	13	231	231	NUM
cjfa-21482	381	14	.	.	PUNCT
cjfa-21482	382	1	http://	http://	PROPN
cjfa-21482	382	2	dx.doi.org/10.1016/j.jebo.2003.07.001	dx.doi.org/10.1016/j.jebo.2003.07.001	PROPN
cjfa-21482	382	3	.	.	PUNCT
cjfa-21482	382	4	volkov	volkov	PROPN
cjfa-21482	382	5	,	,	PUNCT
cjfa-21482	382	6	d.	d.	PROPN
cjfa-21482	382	7	,	,	PUNCT
cjfa-21482	382	8	&	&	CCONJ
cjfa-21482	382	9	garanina	garanina	PROPN
cjfa-21482	382	10	,	,	PUNCT
cjfa-21482	382	11	t.	t.	PROPN
cjfa-21482	382	12	(	(	PUNCT
cjfa-21482	382	13	2008	2008	NUM
cjfa-21482	382	14	)	)	PUNCT
cjfa-21482	382	15	.	.	PUNCT
cjfa-21482	383	1	value	value	NOUN
cjfa-21482	383	2	creation	creation	NOUN
cjfa-21482	383	3	in	in	ADP
cjfa-21482	383	4	russian	russian	ADJ
cjfa-21482	383	5	companies	company	NOUN
cjfa-21482	383	6	:	:	PUNCT
cjfa-21482	383	7	the	the	DET
cjfa-21482	383	8	role	role	NOUN
cjfa-21482	383	9	of	of	ADP
cjfa-21482	383	10	intangible	intangible	ADJ
cjfa-21482	383	11	assets	asset	NOUN
cjfa-21482	383	12	.	.	PUNCT
cjfa-21482	384	1	the	the	DET
cjfa-21482	384	2	electronic	electronic	ADJ
cjfa-21482	384	3	journal	journal	NOUN
cjfa-21482	384	4	of	of	ADP
cjfa-21482	384	5	knowledge	knowledge	PROPN
cjfa-21482	384	6	management	management	NOUN
cjfa-21482	384	7	,	,	PUNCT
cjfa-21482	384	8	6(1	6(1	NUM
cjfa-21482	384	9	)	)	PUNCT
cjfa-21482	384	10	,	,	PUNCT
cjfa-21482	384	11	63	63	NUM
cjfa-21482	384	12	-	-	SYM
cjfa-21482	384	13	74	74	NUM
cjfa-21482	384	14	.	.	PUNCT
cjfa-21482	385	1	http://	http://	PROPN
cjfa-21482	385	2	dx.doi.org/10.1016/j.jebo.2003.07.001	dx.doi.org/10.1016/j.jebo.2003.07.001	PROPN
cjfa-21482	385	3	.	.	PROPN
cjfa-21482	386	1	wooldridge	wooldridge	PROPN
cjfa-21482	386	2	,	,	PUNCT
cjfa-21482	386	3	j.m	j.m	PROPN
cjfa-21482	386	4	.	.	PROPN
cjfa-21482	386	5	(	(	PUNCT
cjfa-21482	386	6	2002	2002	NUM
cjfa-21482	386	7	)	)	PUNCT
cjfa-21482	386	8	.	.	PUNCT
cjfa-21482	387	1	introductory	introductory	ADJ
cjfa-21482	387	2	econometrics	econometrics	PROPN
cjfa-21482	387	3	:	:	PUNCT
cjfa-21482	387	4	a	a	DET
cjfa-21482	387	5	modern	modern	ADJ
cjfa-21482	387	6	approach	approach	NOUN
cjfa-21482	387	7	.	.	PUNCT
cjfa-21482	388	1	2nd	2nd	PROPN
cjfa-21482	388	2	edition	edition	PROPN
cjfa-21482	388	3	.	.	PUNCT
cjfa-21482	389	1	boston	boston	PROPN
cjfa-21482	389	2	:	:	PUNCT
cjfa-21482	389	3	thomson	thomson	PROPN
cjfa-21482	389	4	learning	learning	PROPN
cjfa-21482	389	5	.	.	PUNCT
cjfa-21482	390	1	acknowledgment	acknowledgment	NOUN
cjfa-21482	390	2	research	research	NOUN
cjfa-21482	390	3	support	support	NOUN
cjfa-21482	390	4	from	from	ADP
cjfa-21482	390	5	clarion	clarion	PROPN
cjfa-21482	390	6	university	university	PROPN
cjfa-21482	390	7	(	(	PUNCT
cjfa-21482	390	8	pa	pa	PROPN
cjfa-21482	390	9	,	,	PUNCT
cjfa-21482	390	10	us	we	PRON
cjfa-21482	390	11	)	)	PUNCT
cjfa-21482	390	12	is	be	AUX
cjfa-21482	390	13	much	much	ADV
cjfa-21482	390	14	appreciated	appreciated	ADJ
cjfa-21482	390	15	.	.	PUNCT