id	sid	tid	token	lemma	pos
cjfa-28099	1	1	date	date	NOUN
cjfa-28099	1	2	of	of	ADP
cjfa-28099	1	3	submission	submission	NOUN
cjfa-28099	1	4	:	:	PUNCT
cjfa-28099	1	5	august	august	PROPN
cjfa-28099	1	6	26	26	NUM
cjfa-28099	1	7	,	,	PUNCT
cjfa-28099	1	8	2019	2019	NUM
cjfa-28099	1	9	;	;	PUNCT
cjfa-28099	1	10	date	date	NOUN
cjfa-28099	1	11	of	of	ADP
cjfa-28099	1	12	acceptance	acceptance	NOUN
cjfa-28099	1	13	:	:	PUNCT
cjfa-28099	1	14	september	september	PROPN
cjfa-28099	1	15	5	5	NUM
cjfa-28099	1	16	,	,	PUNCT
cjfa-28099	1	17	2019	2019	NUM
cjfa-28099	1	18	.	.	PUNCT
cjfa-28099	2	1	*	*	PUNCT
cjfa-28099	2	2	contact	contact	NOUN
cjfa-28099	2	3	information	information	NOUN
cjfa-28099	2	4	:	:	PUNCT
cjfa-28099	2	5	k.rojana27@gmail.com	k.rojana27@gmail.com	PROPN
cjfa-28099	2	6	,	,	PUNCT
cjfa-28099	2	7	huazhong	huazhong	PROPN
cjfa-28099	2	8	university	university	PROPN
cjfa-28099	2	9	of	of	ADP
cjfa-28099	2	10	science	science	PROPN
cjfa-28099	2	11	&	&	CCONJ
cjfa-28099	2	12	technology	technology	PROPN
cjfa-28099	2	13	,	,	PUNCT
cjfa-28099	2	14	luoyu	luoyu	ADJ
cjfa-28099	2	15	road	road	NOUN
cjfa-28099	2	16	1037	1037	NUM
cjfa-28099	2	17	,	,	PUNCT
cjfa-28099	2	18	wuhan	wuhan	PROPN
cjfa-28099	2	19	,	,	PUNCT
cjfa-28099	2	20	china	china	PROPN
cjfa-28099	2	21	,	,	PUNCT
cjfa-28099	2	22	phone	phone	NOUN
cjfa-28099	2	23	:	:	PUNCT
cjfa-28099	2	24	8615607195542	8615607195542	NUM
cjfa-28099	2	25	;	;	PUNCT
cjfa-28099	2	26	orcid	orcid	PROPN
cjfa-28099	3	1	i	i	NOUN
cjfa-28099	3	2	d	d	NOUN
cjfa-28099	3	3	:	:	PUNCT
cjfa-28099	3	4	https://orcid.org/0000-0002-9944-2014	https://orcid.org/0000-0002-9944-2014	PROPN
cjfa-28099	3	5	.	.	PUNCT
cjfa-28099	4	1	*	*	PUNCT
cjfa-28099	4	2	*	*	PUNCT
cjfa-28099	4	3	contact	contact	NOUN
cjfa-28099	4	4	information	information	NOUN
cjfa-28099	4	5	:	:	PUNCT
cjfa-28099	4	6	yqx0102@126.com	yqx0102@126.com	PROPN
cjfa-28099	4	7	,	,	PUNCT
cjfa-28099	4	8	huazhong	huazhong	PROPN
cjfa-28099	4	9	university	university	PROPN
cjfa-28099	4	10	of	of	ADP
cjfa-28099	4	11	science	science	PROPN
cjfa-28099	4	12	&	&	CCONJ
cjfa-28099	4	13	technology	technology	PROPN
cjfa-28099	4	14	,	,	PUNCT
cjfa-28099	4	15	luoyu	luoyu	ADJ
cjfa-28099	4	16	road	road	NOUN
cjfa-28099	4	17	1037	1037	NUM
cjfa-28099	4	18	,	,	PUNCT
cjfa-28099	4	19	wuhan	wuhan	PROPN
cjfa-28099	4	20	,	,	PUNCT
cjfa-28099	4	21	china	china	PROPN
cjfa-28099	4	22	,	,	PUNCT
cjfa-28099	4	23	phone	phone	NOUN
cjfa-28099	4	24	:	:	PUNCT
cjfa-28099	4	25	862787542754	862787542754	NUM
cjfa-28099	4	26	;	;	PUNCT
cjfa-28099	4	27	orcid	orcid	NOUN
cjfa-28099	5	1	i	i	NOUN
cjfa-28099	5	2	d	d	NOUN
cjfa-28099	5	3	:	:	PUNCT
cjfa-28099	5	4	https://orcid.org/0000-0002-6227-5275	https://orcid.org/0000-0002-6227-5275	PROPN
cjfa-28099	5	5	.	.	PROPN
cjfa-28099	5	6	copernican	copernican	PROPN
cjfa-28099	5	7	journal	journal	PROPN
cjfa-28099	5	8	of	of	ADP
cjfa-28099	5	9	finance	finance	PROPN
cjfa-28099	5	10	&	&	CCONJ
cjfa-28099	5	11	accounting	accounting	PROPN
cjfa-28099	5	12	e	e	PROPN
cjfa-28099	5	13	-	-	PROPN
cjfa-28099	5	14	issn	issn	PROPN
cjfa-28099	5	15	2300	2300	NUM
cjfa-28099	5	16	-	-	SYM
cjfa-28099	5	17	3065	3065	NUM
cjfa-28099	5	18	p	p	PROPN
cjfa-28099	5	19	-	-	PUNCT
cjfa-28099	5	20	issn	issn	PROPN
cjfa-28099	5	21	2300	2300	NUM
cjfa-28099	5	22	-	-	SYM
cjfa-28099	5	23	12402019	12402019	NUM
cjfa-28099	5	24	,	,	PUNCT
cjfa-28099	5	25	volume	volume	NOUN
cjfa-28099	5	26	8	8	NUM
cjfa-28099	5	27	,	,	PUNCT
cjfa-28099	5	28	issue	issue	VERB
cjfa-28099	5	29	3	3	NUM
cjfa-28099	5	30	khunkaew	khunkaew	PROPN
cjfa-28099	5	31	,	,	PUNCT
cjfa-28099	5	32	r.	r.	PROPN
cjfa-28099	5	33	,	,	PUNCT
cjfa-28099	5	34	&	&	CCONJ
cjfa-28099	5	35	qingxiang	qingxiang	PROPN
cjfa-28099	5	36	,	,	PUNCT
cjfa-28099	5	37	y.	y.	PROPN
cjfa-28099	5	38	(	(	PUNCT
cjfa-28099	5	39	2019	2019	NUM
cjfa-28099	5	40	)	)	PUNCT
cjfa-28099	5	41	.	.	PUNCT
cjfa-28099	6	1	the	the	DET
cjfa-28099	6	2	characteristics	characteristic	NOUN
cjfa-28099	6	3	of	of	ADP
cjfa-28099	6	4	top	top	ADJ
cjfa-28099	6	5	management	management	NOUN
cjfa-28099	6	6	and	and	CCONJ
cjfa-28099	6	7	firm	firm	NOUN
cjfa-28099	6	8	’s	’s	PART
cjfa-28099	6	9	earnings	earning	NOUN
cjfa-28099	6	10	management	management	NOUN
cjfa-28099	6	11	:	:	PUNCT
cjfa-28099	6	12	the	the	DET
cjfa-28099	6	13	evidence	evidence	NOUN
cjfa-28099	6	14	from	from	ADP
cjfa-28099	6	15	thailand	thailand	PROPN
cjfa-28099	6	16	.	.	PUNCT
cjfa-28099	7	1	copernican	copernican	PROPN
cjfa-28099	7	2	journal	journal	PROPN
cjfa-28099	7	3	of	of	ADP
cjfa-28099	7	4	finance	finance	PROPN
cjfa-28099	7	5	&	&	CCONJ
cjfa-28099	7	6	accounting	accounting	PROPN
cjfa-28099	7	7	,	,	PUNCT
cjfa-28099	7	8	8(3	8(3	NUM
cjfa-28099	7	9	)	)	PUNCT
cjfa-28099	7	10	,	,	PUNCT
cjfa-28099	7	11	49	49	NUM
cjfa-28099	7	12	–	–	PUNCT
cjfa-28099	7	13	 	 	SPACE
cjfa-28099	7	14	74	74	NUM
cjfa-28099	7	15	.	.	PUNCT
cjfa-28099	8	1	http://dx.doi.org/10.12775/cjfa.2019.012	http://dx.doi.org/10.12775/cjfa.2019.012	DET
cjfa-28099	8	2	rojana	rojana	PROPN
cjfa-28099	8	3	khunkaew	khunkaew	PROPN
cjfa-28099	8	4	*	*	PROPN
cjfa-28099	8	5	huazhong	huazhong	PROPN
cjfa-28099	8	6	university	university	PROPN
cjfa-28099	8	7	of	of	ADP
cjfa-28099	8	8	science	science	PROPN
cjfa-28099	8	9	&	&	CCONJ
cjfa-28099	8	10	technology	technology	PROPN
cjfa-28099	8	11	yang	yang	PROPN
cjfa-28099	8	12	qingxiang	qingxiang	PROPN
cjfa-28099	8	13	*	*	PROPN
cjfa-28099	8	14	*	*	PROPN
cjfa-28099	8	15	huazhong	huazhong	PROPN
cjfa-28099	8	16	university	university	PROPN
cjfa-28099	8	17	of	of	ADP
cjfa-28099	8	18	science	science	PROPN
cjfa-28099	8	19	&	&	CCONJ
cjfa-28099	8	20	technology	technology	PROPN
cjfa-28099	8	21	the	the	DET
cjfa-28099	8	22	characteristics	characteristic	NOUN
cjfa-28099	8	23	of	of	ADP
cjfa-28099	8	24	top	top	ADJ
cjfa-28099	8	25	management	management	NOUN
cjfa-28099	8	26	and	and	CCONJ
cjfa-28099	8	27	firm	firm	NOUN
cjfa-28099	8	28	’s	’s	PART
cjfa-28099	8	29	earnings	earning	NOUN
cjfa-28099	8	30	management	management	NOUN
cjfa-28099	8	31	:	:	PUNCT
cjfa-28099	8	32	the	the	DET
cjfa-28099	8	33	evidence	evidence	NOUN
cjfa-28099	8	34	from	from	ADP
cjfa-28099	8	35	thailand	thailand	PROPN
cjfa-28099	8	36	keywords	keyword	NOUN
cjfa-28099	8	37	:	:	PUNCT
cjfa-28099	8	38	top	top	ADJ
cjfa-28099	8	39	management	management	NOUN
cjfa-28099	8	40	team	team	NOUN
cjfa-28099	8	41	(	(	PUNCT
cjfa-28099	8	42	tmt	tmt	PROPN
cjfa-28099	8	43	)	)	PUNCT
cjfa-28099	8	44	,	,	PUNCT
cjfa-28099	8	45	earnings	earning	NOUN
cjfa-28099	8	46	management	management	NOUN
cjfa-28099	8	47	(	(	PUNCT
cjfa-28099	8	48	em	em	NOUN
cjfa-28099	8	49	)	)	PUNCT
cjfa-28099	8	50	,	,	PUNCT
cjfa-28099	8	51	accruals	accrual	NOUN
cjfa-28099	8	52	earnings	earning	NOUN
cjfa-28099	8	53	management	management	NOUN
cjfa-28099	8	54	(	(	PUNCT
cjfa-28099	8	55	aem	aem	PROPN
cjfa-28099	8	56	)	)	PUNCT
cjfa-28099	8	57	,	,	PUNCT
cjfa-28099	8	58	real	real	ADJ
cjfa-28099	8	59	activities	activity	NOUN
cjfa-28099	8	60	earnings	earning	NOUN
cjfa-28099	8	61	management	management	NOUN
cjfa-28099	8	62	(	(	PUNCT
cjfa-28099	8	63	rem	rem	NOUN
cjfa-28099	8	64	)	)	PUNCT
cjfa-28099	8	65	.	.	PUNCT
cjfa-28099	9	1	j	j	PROPN
cjfa-28099	9	2	e	e	PROPN
cjfa-28099	9	3	l	l	PROPN
cjfa-28099	9	4	classification	classification	NOUN
cjfa-28099	9	5	:	:	PUNCT
cjfa-28099	9	6	g34	g34	NOUN
cjfa-28099	9	7	,	,	PUNCT
cjfa-28099	9	8	m12	m12	PROPN
cjfa-28099	9	9	,	,	PUNCT
cjfa-28099	9	10	m41	m41	PROPN
cjfa-28099	9	11	.	.	PUNCT
cjfa-28099	10	1	abstract	abstract	PROPN
cjfa-28099	10	2	:	:	PUNCT
cjfa-28099	10	3	this	this	DET
cjfa-28099	10	4	study	study	NOUN
cjfa-28099	10	5	investigates	investigate	VERB
cjfa-28099	10	6	the	the	DET
cjfa-28099	10	7	association	association	NOUN
cjfa-28099	10	8	between	between	ADP
cjfa-28099	10	9	top	top	ADJ
cjfa-28099	10	10	management	management	NOUN
cjfa-28099	10	11	team	team	NOUN
cjfa-28099	10	12	(	(	PUNCT
cjfa-28099	10	13	tmt	tmt	PROPN
cjfa-28099	10	14	)	)	PUNCT
cjfa-28099	10	15	characteristics	characteristic	NOUN
cjfa-28099	10	16	and	and	CCONJ
cjfa-28099	10	17	earnings	earning	NOUN
cjfa-28099	10	18	management	management	NOUN
cjfa-28099	10	19	(	(	PUNCT
cjfa-28099	10	20	em	em	NOUN
cjfa-28099	10	21	)	)	PUNCT
cjfa-28099	10	22	by	by	ADP
cjfa-28099	10	23	examining	examine	VERB
cjfa-28099	10	24	1,855	1,855	NUM
cjfa-28099	10	25	observations	observation	NOUN
cjfa-28099	10	26	of	of	ADP
cjfa-28099	10	27	thai	thai	NOUN
cjfa-28099	10	28	-	-	PUNCT
cjfa-28099	10	29	firm	firm	NOUN
cjfa-28099	10	30	listed	list	VERB
cjfa-28099	10	31	in	in	ADP
cjfa-28099	10	32	period	period	NOUN
cjfa-28099	10	33	of	of	ADP
cjfa-28099	10	34	2013–2017	2013–2017	NUM
cjfa-28099	10	35	.	.	PUNCT
cjfa-28099	11	1	this	this	DET
cjfa-28099	11	2	study	study	NOUN
cjfa-28099	11	3	employs	employ	VERB
cjfa-28099	11	4	modified	modified	ADJ
cjfa-28099	11	5	jones	jones	PROPN
cjfa-28099	11	6	model	model	NOUN
cjfa-28099	11	7	(	(	PUNCT
cjfa-28099	11	8	1991	1991	NUM
cjfa-28099	11	9	)	)	PUNCT
cjfa-28099	11	10	and	and	CCONJ
cjfa-28099	11	11	roychowdhury	roychowdhury	NOUN
cjfa-28099	11	12	(	(	PUNCT
cjfa-28099	11	13	2006	2006	NUM
cjfa-28099	11	14	)	)	PUNCT
cjfa-28099	11	15	to	to	PART
cjfa-28099	11	16	measure	measure	VERB
cjfa-28099	11	17	accruals	accrual	NOUN
cjfa-28099	11	18	and	and	CCONJ
cjfa-28099	11	19	real	real	ADJ
cjfa-28099	11	20	activities	activity	NOUN
cjfa-28099	11	21	earnings	earning	NOUN
cjfa-28099	11	22	management	management	NOUN
cjfa-28099	11	23	,	,	PUNCT
cjfa-28099	11	24	respectively	respectively	ADV
cjfa-28099	11	25	.	.	PUNCT
cjfa-28099	12	1	the	the	DET
cjfa-28099	12	2	findings	finding	NOUN
cjfa-28099	12	3	in	in	ADP
cjfa-28099	12	4	this	this	DET
cjfa-28099	12	5	paper	paper	NOUN
cjfa-28099	12	6	reveal	reveal	NOUN
cjfa-28099	12	7	tmt	tmt	PROPN
cjfa-28099	12	8	characteristics	characteristic	NOUN
cjfa-28099	12	9	influence	influence	NOUN
cjfa-28099	12	10	on	on	ADP
cjfa-28099	12	11	both	both	PRON
cjfa-28099	12	12	in	in	ADP
cjfa-28099	12	13	aem	aem	PROPN
cjfa-28099	12	14	and	and	CCONJ
cjfa-28099	12	15	rem	rem	PROPN
cjfa-28099	12	16	and	and	CCONJ
cjfa-28099	12	17	firms	firm	NOUN
cjfa-28099	12	18	with	with	ADP
cjfa-28099	12	19	older	old	ADJ
cjfa-28099	12	20	,	,	PUNCT
cjfa-28099	12	21	long	long	ADJ
cjfa-28099	12	22	tenure	tenure	NOUN
cjfa-28099	12	23	and	and	CCONJ
cjfa-28099	12	24	possessing	possess	VERB
cjfa-28099	12	25	cpa	cpa	NOUN
cjfa-28099	12	26	certification	certification	NOUN
cjfa-28099	12	27	of	of	ADP
cjfa-28099	12	28	tmt	tmt	PROPN
cjfa-28099	12	29	lead	lead	VERB
cjfa-28099	12	30	to	to	PART
cjfa-28099	12	31	decrease	decrease	VERB
cjfa-28099	12	32	in	in	ADP
cjfa-28099	12	33	aem	aem	PROPN
cjfa-28099	12	34	level	level	NOUN
cjfa-28099	12	35	.	.	PUNCT
cjfa-28099	13	1	in	in	ADP
cjfa-28099	13	2	contrast	contrast	NOUN
cjfa-28099	13	3	,	,	PUNCT
cjfa-28099	13	4	tmt	tmt	PROPN
cjfa-28099	13	5	tenure	tenure	NOUN
cjfa-28099	13	6	has	have	VERB
cjfa-28099	13	7	positive	positive	ADJ
cjfa-28099	13	8	influence	influence	NOUN
cjfa-28099	13	9	to	to	ADP
cjfa-28099	13	10	rem	rem	PUNCT
cjfa-28099	13	11	level	level	NOUN
cjfa-28099	13	12	that	that	PRON
cjfa-28099	13	13	implies	imply	VERB
cjfa-28099	13	14	long	long	ADJ
cjfa-28099	13	15	tenure	tenure	NOUN
cjfa-28099	13	16	of	of	ADP
cjfa-28099	13	17	tmt	tmt	PROPN
cjfa-28099	13	18	tends	tend	VERB
cjfa-28099	13	19	to	to	PART
cjfa-28099	13	20	manage	manage	VERB
cjfa-28099	13	21	earnings	earning	NOUN
cjfa-28099	13	22	throrojana	throrojana	PROPN
cjfa-28099	13	23	khunkaew	khunkaew	NOUN
cjfa-28099	13	24	,	,	PUNCT
cjfa-28099	13	25	yang	yang	PROPN
cjfa-28099	13	26	qingxiang50	qingxiang50	PROPN
cjfa-28099	13	27	ugh	ugh	PROPN
cjfa-28099	13	28	operation	operation	NOUN
cjfa-28099	13	29	activities	activity	NOUN
cjfa-28099	13	30	instead	instead	ADV
cjfa-28099	13	31	of	of	ADP
cjfa-28099	13	32	discretionary	discretionary	ADJ
cjfa-28099	13	33	accruals	accrual	NOUN
cjfa-28099	13	34	.	.	PUNCT
cjfa-28099	14	1	however	however	ADV
cjfa-28099	14	2	,	,	PUNCT
cjfa-28099	14	3	the	the	DET
cjfa-28099	14	4	percentage	percentage	NOUN
cjfa-28099	14	5	of	of	ADP
cjfa-28099	14	6	female	female	ADJ
cjfa-28099	14	7	members	member	NOUN
cjfa-28099	14	8	and	and	CCONJ
cjfa-28099	14	9	master	master	NOUN
cjfa-28099	14	10	’s	’s	PART
cjfa-28099	14	11	degree	degree	NOUN
cjfa-28099	14	12	education	education	NOUN
cjfa-28099	14	13	of	of	ADP
cjfa-28099	14	14	tmt	tmt	PROPN
cjfa-28099	14	15	have	have	VERB
cjfa-28099	14	16	no	no	DET
cjfa-28099	14	17	significant	significant	ADJ
cjfa-28099	14	18	association	association	NOUN
cjfa-28099	14	19	with	with	ADP
cjfa-28099	14	20	earnings	earning	NOUN
cjfa-28099	14	21	management	management	NOUN
cjfa-28099	14	22	.	.	PUNCT
cjfa-28099	14	23	 	 	SPACE
cjfa-28099	15	1	introduction	introduction	NOUN
cjfa-28099	15	2	prior	prior	ADJ
cjfa-28099	15	3	studies	study	NOUN
cjfa-28099	15	4	provide	provide	VERB
cjfa-28099	15	5	two	two	NUM
cjfa-28099	15	6	categories	category	NOUN
cjfa-28099	15	7	of	of	ADP
cjfa-28099	15	8	earnings	earning	NOUN
cjfa-28099	15	9	management	management	NOUN
cjfa-28099	15	10	–	–	PUNCT
cjfa-28099	15	11	accruals	accrual	NOUN
cjfa-28099	15	12	management	management	NOUN
cjfa-28099	15	13	(	(	PUNCT
cjfa-28099	15	14	aem	aem	PROPN
cjfa-28099	15	15	)	)	PUNCT
cjfa-28099	15	16	and	and	CCONJ
cjfa-28099	15	17	real	real	ADJ
cjfa-28099	15	18	activities	activity	NOUN
cjfa-28099	15	19	earnings	earning	NOUN
cjfa-28099	15	20	management	management	NOUN
cjfa-28099	15	21	(	(	PUNCT
cjfa-28099	15	22	rem	rem	NOUN
cjfa-28099	15	23	)	)	PUNCT
cjfa-28099	15	24	.	.	PUNCT
cjfa-28099	16	1	most	most	ADJ
cjfa-28099	16	2	of	of	ADP
cjfa-28099	16	3	the	the	DET
cjfa-28099	16	4	past	past	NOUN
cjfa-28099	16	5	focused	focus	VERB
cjfa-28099	16	6	on	on	ADP
cjfa-28099	16	7	earning	earn	VERB
cjfa-28099	16	8	management	management	NOUN
cjfa-28099	16	9	through	through	ADP
cjfa-28099	16	10	accruals	accrual	NOUN
cjfa-28099	16	11	basis	basis	NOUN
cjfa-28099	16	12	by	by	ADP
cjfa-28099	16	13	using	use	VERB
cjfa-28099	16	14	discretionary	discretionary	ADJ
cjfa-28099	16	15	accruals	accrual	NOUN
cjfa-28099	16	16	,	,	PUNCT
cjfa-28099	16	17	such	such	ADJ
cjfa-28099	16	18	as	as	ADP
cjfa-28099	16	19	bad	bad	ADJ
cjfa-28099	16	20	debt	debt	NOUN
cjfa-28099	16	21	expense	expense	NOUN
cjfa-28099	16	22	,	,	PUNCT
cjfa-28099	16	23	depreciation	depreciation	NOUN
cjfa-28099	16	24	and	and	CCONJ
cjfa-28099	16	25	by	by	ADP
cjfa-28099	16	26	selecting	select	VERB
cjfa-28099	16	27	the	the	DET
cjfa-28099	16	28	accounting	accounting	NOUN
cjfa-28099	16	29	methods	method	NOUN
cjfa-28099	16	30	(	(	PUNCT
cjfa-28099	16	31	deangelo	deangelo	PROPN
cjfa-28099	16	32	,	,	PUNCT
cjfa-28099	16	33	1988	1988	NUM
cjfa-28099	16	34	;	;	PUNCT
cjfa-28099	16	35	dechow	dechow	ADJ
cjfa-28099	16	36	,	,	PUNCT
cjfa-28099	16	37	sloan	sloan	PROPN
cjfa-28099	16	38	&	&	CCONJ
cjfa-28099	16	39	sweeney	sweeney	PROPN
cjfa-28099	16	40	,	,	PUNCT
cjfa-28099	16	41	1995	1995	NUM
cjfa-28099	16	42	;	;	PUNCT
cjfa-28099	16	43	healy	healy	PROPN
cjfa-28099	16	44	,	,	PUNCT
cjfa-28099	16	45	1985	1985	NUM
cjfa-28099	16	46	;	;	PUNCT
cjfa-28099	16	47	jones	jones	PROPN
cjfa-28099	16	48	,	,	PUNCT
cjfa-28099	16	49	1991	1991	NUM
cjfa-28099	16	50	;	;	PUNCT
cjfa-28099	16	51	rangan	rangan	VERB
cjfa-28099	16	52	,	,	PUNCT
cjfa-28099	16	53	1998	1998	NUM
cjfa-28099	16	54	)	)	PUNCT
cjfa-28099	16	55	.	.	PUNCT
cjfa-28099	17	1	after	after	ADP
cjfa-28099	17	2	the	the	DET
cjfa-28099	17	3	passage	passage	NOUN
cjfa-28099	17	4	of	of	ADP
cjfa-28099	17	5	the	the	DET
cjfa-28099	17	6	sarbanes	sarbanes	PROPN
cjfa-28099	17	7	-	-	PUNCT
cjfa-28099	17	8	oxley	oxley	ADJ
cjfa-28099	17	9	act	act	NOUN
cjfa-28099	17	10	(	(	PUNCT
cjfa-28099	17	11	sox	sox	PROPN
cjfa-28099	17	12	)	)	PUNCT
cjfa-28099	17	13	in	in	ADP
cjfa-28099	17	14	2002	2002	NUM
cjfa-28099	17	15	,	,	PUNCT
cjfa-28099	17	16	managers	manager	NOUN
cjfa-28099	17	17	can	can	AUX
cjfa-28099	17	18	not	not	PART
cjfa-28099	17	19	rely	rely	VERB
cjfa-28099	17	20	on	on	ADP
cjfa-28099	17	21	accruals	accrual	NOUN
cjfa-28099	17	22	management	management	NOUN
cjfa-28099	17	23	because	because	SCONJ
cjfa-28099	17	24	it	it	PRON
cjfa-28099	17	25	has	have	VERB
cjfa-28099	17	26	limitation	limitation	NOUN
cjfa-28099	17	27	about	about	ADP
cjfa-28099	17	28	the	the	DET
cjfa-28099	17	29	frequent	frequent	ADJ
cjfa-28099	17	30	changes	change	NOUN
cjfa-28099	17	31	in	in	ADP
cjfa-28099	17	32	accounting	accounting	NOUN
cjfa-28099	17	33	policies	policy	NOUN
cjfa-28099	17	34	.	.	PUNCT
cjfa-28099	18	1	consequently	consequently	ADV
cjfa-28099	18	2	,	,	PUNCT
cjfa-28099	18	3	managers	manager	NOUN
cjfa-28099	18	4	tend	tend	VERB
cjfa-28099	18	5	to	to	PART
cjfa-28099	18	6	use	use	VERB
cjfa-28099	18	7	real	real	ADJ
cjfa-28099	18	8	activities	activity	NOUN
cjfa-28099	18	9	manipulation	manipulation	NOUN
cjfa-28099	18	10	simultaneously	simultaneously	ADV
cjfa-28099	18	11	to	to	PART
cjfa-28099	18	12	get	get	VERB
cjfa-28099	18	13	earnings	earning	NOUN
cjfa-28099	18	14	target	target	NOUN
cjfa-28099	18	15	(	(	PUNCT
cjfa-28099	18	16	cohen	cohen	PROPN
cjfa-28099	18	17	,	,	PUNCT
cjfa-28099	18	18	dey	dey	PROPN
cjfa-28099	18	19	&	&	CCONJ
cjfa-28099	18	20	lys	lys	PROPN
cjfa-28099	18	21	,	,	PUNCT
cjfa-28099	18	22	2008	2008	NUM
cjfa-28099	18	23	;	;	PUNCT
cjfa-28099	18	24	cohen	cohen	PROPN
cjfa-28099	18	25	&	&	CCONJ
cjfa-28099	18	26	zarowin	zarowin	PROPN
cjfa-28099	18	27	,	,	PUNCT
cjfa-28099	18	28	2010	2010	NUM
cjfa-28099	18	29	;	;	PUNCT
cjfa-28099	18	30	hasnah	hasnah	PROPN
cjfa-28099	18	31	kamardin	kamardin	NOUN
cjfa-28099	18	32	,	,	PUNCT
cjfa-28099	18	33	2018	2018	NUM
cjfa-28099	18	34	)	)	PUNCT
cjfa-28099	18	35	.	.	PUNCT
cjfa-28099	19	1	the	the	DET
cjfa-28099	19	2	activities	activity	NOUN
cjfa-28099	19	3	focus	focus	VERB
cjfa-28099	19	4	on	on	ADP
cjfa-28099	19	5	the	the	DET
cjfa-28099	19	6	abnormal	abnormal	ADJ
cjfa-28099	19	7	level	level	NOUN
cjfa-28099	19	8	of	of	ADP
cjfa-28099	19	9	cash	cash	NOUN
cjfa-28099	19	10	flow	flow	NOUN
cjfa-28099	19	11	operation	operation	NOUN
cjfa-28099	19	12	,	,	PUNCT
cjfa-28099	19	13	discretionary	discretionary	ADJ
cjfa-28099	19	14	expense	expense	NOUN
cjfa-28099	19	15	,	,	PUNCT
cjfa-28099	19	16	and	and	CCONJ
cjfa-28099	19	17	production	production	NOUN
cjfa-28099	19	18	costs	cost	NOUN
cjfa-28099	19	19	,	,	PUNCT
cjfa-28099	19	20	so	so	SCONJ
cjfa-28099	19	21	the	the	DET
cjfa-28099	19	22	activities	activity	NOUN
cjfa-28099	19	23	might	might	AUX
cjfa-28099	19	24	or	or	CCONJ
cjfa-28099	19	25	might	might	AUX
cjfa-28099	19	26	not	not	PART
cjfa-28099	19	27	be	be	AUX
cjfa-28099	19	28	related	relate	VERB
cjfa-28099	19	29	to	to	ADP
cjfa-28099	19	30	accruals	accrual	NOUN
cjfa-28099	19	31	(	(	PUNCT
cjfa-28099	19	32	burgstahler	burgstahler	NOUN
cjfa-28099	19	33	&	&	CCONJ
cjfa-28099	19	34	dichev	dichev	PROPN
cjfa-28099	19	35	,	,	PUNCT
cjfa-28099	19	36	1997	1997	NUM
cjfa-28099	19	37	;	;	PUNCT
cjfa-28099	19	38	dechow	dechow	ADJ
cjfa-28099	19	39	,	,	PUNCT
cjfa-28099	19	40	kothari	kothari	PROPN
cjfa-28099	19	41	&	&	CCONJ
cjfa-28099	19	42	watts	watts	PROPN
cjfa-28099	19	43	,	,	PUNCT
cjfa-28099	19	44	1998	1998	NUM
cjfa-28099	19	45	;	;	PUNCT
cjfa-28099	19	46	gunny	gunny	NOUN
cjfa-28099	19	47	,	,	PUNCT
cjfa-28099	19	48	2010	2010	NUM
cjfa-28099	19	49	;	;	PUNCT
cjfa-28099	19	50	roychowdhury	roychowdhury	NOUN
cjfa-28099	19	51	,	,	PUNCT
cjfa-28099	19	52	2006	2006	NUM
cjfa-28099	19	53	)	)	PUNCT
cjfa-28099	19	54	.	.	PUNCT
cjfa-28099	20	1	earnings	earning	NOUN
cjfa-28099	20	2	management	management	NOUN
cjfa-28099	20	3	is	be	AUX
cjfa-28099	20	4	widely	widely	ADV
cjfa-28099	20	5	practiced	practice	VERB
cjfa-28099	20	6	by	by	ADP
cjfa-28099	20	7	public	public	ADJ
cjfa-28099	20	8	companies	company	NOUN
cjfa-28099	20	9	including	include	VERB
cjfa-28099	20	10	in	in	ADP
cjfa-28099	20	11	thailand	thailand	PROPN
cjfa-28099	20	12	.	.	PUNCT
cjfa-28099	21	1	stock	stock	PROPN
cjfa-28099	21	2	exchange	exchange	PROPN
cjfa-28099	21	3	of	of	ADP
cjfa-28099	21	4	thailand	thailand	PROPN
cjfa-28099	21	5	(	(	PUNCT
cjfa-28099	21	6	set	set	NOUN
cjfa-28099	21	7	)	)	PUNCT
cjfa-28099	21	8	surveys	survey	NOUN
cjfa-28099	21	9	financial	financial	ADJ
cjfa-28099	21	10	statements	statement	NOUN
cjfa-28099	21	11	in	in	ADP
cjfa-28099	21	12	during	during	ADP
cjfa-28099	21	13	2003–2013	2003–2013	NUM
cjfa-28099	21	14	found	find	VERB
cjfa-28099	21	15	many	many	ADJ
cjfa-28099	21	16	companies	company	NOUN
cjfa-28099	21	17	have	have	AUX
cjfa-28099	21	18	refurbished	refurbish	VERB
cjfa-28099	21	19	accounts	account	NOUN
cjfa-28099	21	20	and	and	CCONJ
cjfa-28099	21	21	managed	manage	VERB
cjfa-28099	21	22	financial	financial	ADJ
cjfa-28099	21	23	statements	statement	NOUN
cjfa-28099	21	24	.	.	PUNCT
cjfa-28099	22	1	for	for	ADP
cjfa-28099	22	2	example	example	NOUN
cjfa-28099	22	3	,	,	PUNCT
cjfa-28099	22	4	singha	singha	PROPN
cjfa-28099	22	5	paratech	paratech	PROPN
cjfa-28099	22	6	company	company	NOUN
cjfa-28099	22	7	has	have	AUX
cjfa-28099	22	8	adjusted	adjust	VERB
cjfa-28099	22	9	the	the	DET
cjfa-28099	22	10	revenue	revenue	NOUN
cjfa-28099	22	11	from	from	ADP
cjfa-28099	22	12	sales	sale	NOUN
cjfa-28099	22	13	,	,	PUNCT
cjfa-28099	22	14	picnic	picnic	NOUN
cjfa-28099	22	15	corporation	corporation	NOUN
cjfa-28099	22	16	has	have	AUX
cjfa-28099	22	17	created	create	VERB
cjfa-28099	22	18	a	a	DET
cjfa-28099	22	19	fake	fake	ADJ
cjfa-28099	22	20	income	income	NOUN
cjfa-28099	22	21	account	account	NOUN
cjfa-28099	22	22	and	and	CCONJ
cjfa-28099	22	23	siemens	siemens	PROPN
cjfa-28099	22	24	electronics	electronic	NOUN
cjfa-28099	22	25	company	company	NOUN
cjfa-28099	22	26	use	use	VERB
cjfa-28099	22	27	documents	document	NOUN
cjfa-28099	22	28	that	that	PRON
cjfa-28099	22	29	do	do	AUX
cjfa-28099	22	30	not	not	PART
cjfa-28099	22	31	match	match	VERB
cjfa-28099	22	32	the	the	DET
cjfa-28099	22	33	fact	fact	NOUN
cjfa-28099	22	34	of	of	ADP
cjfa-28099	22	35	recording	recording	NOUN
cjfa-28099	22	36	.	.	PUNCT
cjfa-28099	23	1	the	the	DET
cjfa-28099	23	2	association	association	NOUN
cjfa-28099	23	3	of	of	ADP
cjfa-28099	23	4	certified	certify	VERB
cjfa-28099	23	5	fraudsters	fraudster	NOUN
cjfa-28099	23	6	examiner	examiner	NOUN
cjfa-28099	23	7	(	(	PUNCT
cjfa-28099	23	8	acfe	acfe	NOUN
cjfa-28099	23	9	)	)	PUNCT
cjfa-28099	23	10	in	in	ADP
cjfa-28099	23	11	2012	2012	NUM
cjfa-28099	23	12	explored	explore	VERB
cjfa-28099	23	13	and	and	CCONJ
cjfa-28099	23	14	found	find	VERB
cjfa-28099	23	15	the	the	DET
cjfa-28099	23	16	accounting	accounting	NOUN
cjfa-28099	23	17	manipulations	manipulation	NOUN
cjfa-28099	23	18	tend	tend	VERB
cjfa-28099	23	19	to	to	PART
cjfa-28099	23	20	be	be	AUX
cjfa-28099	23	21	higher	high	ADJ
cjfa-28099	23	22	and	and	CCONJ
cjfa-28099	23	23	higher	high	ADJ
cjfa-28099	23	24	.	.	PUNCT
cjfa-28099	24	1	executive	executive	PROPN
cjfa-28099	24	2	is	be	AUX
cjfa-28099	24	3	a	a	DET
cjfa-28099	24	4	key	key	ADJ
cjfa-28099	24	5	person	person	NOUN
cjfa-28099	24	6	who	who	PRON
cjfa-28099	24	7	has	have	VERB
cjfa-28099	24	8	the	the	DET
cjfa-28099	24	9	power	power	NOUN
cjfa-28099	24	10	to	to	PART
cjfa-28099	24	11	make	make	VERB
cjfa-28099	24	12	business	business	NOUN
cjfa-28099	24	13	decisions	decision	NOUN
cjfa-28099	24	14	.	.	PUNCT
cjfa-28099	25	1	the	the	DET
cjfa-28099	25	2	role	role	NOUN
cjfa-28099	25	3	of	of	ADP
cjfa-28099	25	4	executives	executive	NOUN
cjfa-28099	25	5	is	be	AUX
cjfa-28099	25	6	very	very	ADV
cjfa-28099	25	7	important	important	ADJ
cjfa-28099	25	8	to	to	PART
cjfa-28099	25	9	make	make	VERB
cjfa-28099	25	10	the	the	DET
cjfa-28099	25	11	company	company	NOUN
cjfa-28099	25	12	successful	successful	ADJ
cjfa-28099	25	13	and	and	CCONJ
cjfa-28099	25	14	generate	generate	VERB
cjfa-28099	25	15	credibility	credibility	NOUN
cjfa-28099	25	16	for	for	ADP
cjfa-28099	25	17	stakeholders	stakeholder	NOUN
cjfa-28099	25	18	.	.	PUNCT
cjfa-28099	26	1	hambrick	hambrick	VERB
cjfa-28099	26	2	and	and	CCONJ
cjfa-28099	26	3	mason	mason	PROPN
cjfa-28099	26	4	(	(	PUNCT
cjfa-28099	26	5	1984	1984	NUM
cjfa-28099	26	6	)	)	PUNCT
cjfa-28099	26	7	presented	present	VERB
cjfa-28099	26	8	the	the	DET
cjfa-28099	26	9	upper	upper	ADJ
cjfa-28099	26	10	echelons	echelon	NOUN
cjfa-28099	26	11	theory	theory	NOUN
cjfa-28099	26	12	,	,	PUNCT
cjfa-28099	26	13	which	which	PRON
cjfa-28099	26	14	explains	explain	VERB
cjfa-28099	26	15	the	the	DET
cjfa-28099	26	16	reflection	reflection	NOUN
cjfa-28099	26	17	of	of	ADP
cjfa-28099	26	18	the	the	DET
cjfa-28099	26	19	manager	manager	NOUN
cjfa-28099	26	20	performance	performance	NOUN
cjfa-28099	26	21	and	and	CCONJ
cjfa-28099	26	22	how	how	SCONJ
cjfa-28099	26	23	the	the	DET
cjfa-28099	26	24	individual	individual	ADJ
cjfa-28099	26	25	top	top	ADJ
cjfa-28099	26	26	manager	manager	NOUN
cjfa-28099	26	27	characteristics	characteristic	NOUN
cjfa-28099	26	28	affect	affect	VERB
cjfa-28099	26	29	the	the	DET
cjfa-28099	26	30	selection	selection	NOUN
cjfa-28099	26	31	of	of	ADP
cjfa-28099	26	32	management	management	NOUN
cjfa-28099	26	33	strategies	strategy	NOUN
cjfa-28099	26	34	.	.	PUNCT
cjfa-28099	27	1	according	accord	VERB
cjfa-28099	27	2	to	to	ADP
cjfa-28099	27	3	the	the	DET
cjfa-28099	27	4	majority	majority	NOUN
cjfa-28099	27	5	research	research	NOUN
cjfa-28099	27	6	in	in	ADP
cjfa-28099	27	7	the	the	DET
cjfa-28099	27	8	prior	prior	NOUN
cjfa-28099	27	9	,	,	PUNCT
cjfa-28099	27	10	researchers	researcher	NOUN
cjfa-28099	27	11	have	have	AUX
cjfa-28099	27	12	focused	focus	VERB
cjfa-28099	27	13	on	on	ADP
cjfa-28099	27	14	the	the	DET
cjfa-28099	27	15	characteristics	characteristic	NOUN
cjfa-28099	27	16	of	of	ADP
cjfa-28099	27	17	one	one	NUM
cjfa-28099	27	18	position	position	NOUN
cjfa-28099	27	19	that	that	PRON
cjfa-28099	27	20	is	be	AUX
cjfa-28099	27	21	the	the	DET
cjfa-28099	27	22	chief	chief	ADJ
cjfa-28099	27	23	executive	executive	ADJ
cjfa-28099	27	24	officer	officer	NOUN
cjfa-28099	27	25	(	(	PUNCT
cjfa-28099	27	26	ceo	ceo	NOUN
cjfa-28099	27	27	)	)	PUNCT
cjfa-28099	27	28	(	(	PUNCT
cjfa-28099	27	29	barker	barker	PROPN
cjfa-28099	27	30	iii	iii	PROPN
cjfa-28099	27	31	&	&	CCONJ
cjfa-28099	27	32	mueller	mueller	PROPN
cjfa-28099	27	33	,	,	PUNCT
cjfa-28099	27	34	2002	2002	NUM
cjfa-28099	27	35	;	;	PUNCT
cjfa-28099	27	36	kaplan	kaplan	PROPN
cjfa-28099	27	37	,	,	PUNCT
cjfa-28099	27	38	klebanov	klebanov	PROPN
cjfa-28099	27	39	&	&	CCONJ
cjfa-28099	27	40	sorensen	sorensen	PROPN
cjfa-28099	27	41	,	,	PUNCT
cjfa-28099	27	42	2012	2012	NUM
cjfa-28099	27	43	;	;	PUNCT
cjfa-28099	27	44	lovata	lovata	NOUN
cjfa-28099	27	45	,	,	PUNCT
cjfa-28099	27	46	schoenecker	schoenecker	NOUN
cjfa-28099	27	47	&	&	CCONJ
cjfa-28099	27	48	costigan	costigan	NOUN
cjfa-28099	27	49	,	,	PUNCT
cjfa-28099	27	50	2016	2016	NUM
cjfa-28099	27	51	;	;	PUNCT
cjfa-28099	27	52	na	na	PROPN
cjfa-28099	27	53	&	&	CCONJ
cjfa-28099	27	54	hong	hong	PROPN
cjfa-28099	27	55	,	,	PUNCT
cjfa-28099	27	56	2017	2017	NUM
cjfa-28099	27	57	;	;	PUNCT
cjfa-28099	27	58	santoso	santoso	VERB
cjfa-28099	27	59	the	the	DET
cjfa-28099	27	60	characteristics	characteristic	NOUN
cjfa-28099	27	61	of	of	ADP
cjfa-28099	27	62	top	top	ADJ
cjfa-28099	27	63	management	management	NOUN
cjfa-28099	27	64	…	…	PUNCT
cjfa-28099	27	65	51	51	NUM
cjfa-28099	27	66	&	&	CCONJ
cjfa-28099	27	67	fu	fu	PROPN
cjfa-28099	27	68	,	,	PUNCT
cjfa-28099	27	69	2014	2014	NUM
cjfa-28099	27	70	;	;	PUNCT
cjfa-28099	27	71	sooksanit	sooksanit	NUM
cjfa-28099	27	72	,	,	PUNCT
cjfa-28099	27	73	2016	2016	NUM
cjfa-28099	27	74	;	;	PUNCT
cjfa-28099	27	75	srinidhi	srinidhi	PROPN
cjfa-28099	27	76	,	,	PUNCT
cjfa-28099	27	77	gul	gul	PROPN
cjfa-28099	27	78	&	&	CCONJ
cjfa-28099	27	79	tsui	tsui	PROPN
cjfa-28099	27	80	,	,	PUNCT
cjfa-28099	27	81	2011	2011	NUM
cjfa-28099	27	82	;	;	PUNCT
cjfa-28099	27	83	wells	well	NOUN
cjfa-28099	27	84	,	,	PUNCT
cjfa-28099	27	85	2002	2002	NUM
cjfa-28099	27	86	)	)	PUNCT
cjfa-28099	27	87	.	.	PUNCT
cjfa-28099	28	1	until	until	ADP
cjfa-28099	28	2	recently	recently	ADV
cjfa-28099	28	3	,	,	PUNCT
cjfa-28099	28	4	there	there	PRON
cjfa-28099	28	5	have	have	AUX
cjfa-28099	28	6	been	be	AUX
cjfa-28099	28	7	studies	study	NOUN
cjfa-28099	28	8	on	on	ADP
cjfa-28099	28	9	the	the	DET
cjfa-28099	28	10	characteristics	characteristic	NOUN
cjfa-28099	28	11	of	of	ADP
cjfa-28099	28	12	executives	executive	NOUN
cjfa-28099	28	13	based	base	VERB
cjfa-28099	28	14	on	on	ADP
cjfa-28099	28	15	their	their	PRON
cjfa-28099	28	16	responsibilities	responsibility	NOUN
cjfa-28099	28	17	such	such	ADJ
cjfa-28099	28	18	as	as	ADP
cjfa-28099	28	19	chief	chief	ADJ
cjfa-28099	28	20	financial	financial	ADJ
cjfa-28099	28	21	officer	officer	NOUN
cjfa-28099	28	22	(	(	PUNCT
cjfa-28099	28	23	cfo	cfo	PROPN
cjfa-28099	28	24	)	)	PUNCT
cjfa-28099	28	25	(	(	PUNCT
cjfa-28099	28	26	peni	peni	NOUN
cjfa-28099	28	27	&	&	CCONJ
cjfa-28099	28	28	vähämaa	vähämaa	NOUN
cjfa-28099	28	29	,	,	PUNCT
cjfa-28099	28	30	2010	2010	NUM
cjfa-28099	28	31	;	;	PUNCT
cjfa-28099	28	32	sooksanit	sooksanit	NUM
cjfa-28099	28	33	,	,	PUNCT
cjfa-28099	28	34	2016	2016	NUM
cjfa-28099	28	35	)	)	PUNCT
cjfa-28099	28	36	.	.	PUNCT
cjfa-28099	29	1	consequently	consequently	ADV
cjfa-28099	29	2	,	,	PUNCT
cjfa-28099	29	3	this	this	DET
cjfa-28099	29	4	paper	paper	NOUN
cjfa-28099	29	5	attempts	attempt	VERB
cjfa-28099	29	6	to	to	PART
cjfa-28099	29	7	expand	expand	VERB
cjfa-28099	29	8	the	the	DET
cjfa-28099	29	9	scope	scope	NOUN
cjfa-28099	29	10	of	of	ADP
cjfa-28099	29	11	executive	executive	ADJ
cjfa-28099	29	12	behavior	behavior	NOUN
cjfa-28099	29	13	by	by	ADP
cjfa-28099	29	14	investigating	investigate	VERB
cjfa-28099	29	15	top	top	ADJ
cjfa-28099	29	16	management	management	NOUN
cjfa-28099	29	17	team	team	NOUN
cjfa-28099	29	18	(	(	PUNCT
cjfa-28099	29	19	tmt	tmt	PROPN
cjfa-28099	29	20	)	)	PUNCT
cjfa-28099	29	21	.	.	PUNCT
cjfa-28099	30	1	thus	thus	ADV
cjfa-28099	30	2	,	,	PUNCT
cjfa-28099	30	3	this	this	DET
cjfa-28099	30	4	study	study	NOUN
cjfa-28099	30	5	define	define	VERB
cjfa-28099	30	6	tmt	tmt	PROPN
cjfa-28099	30	7	as	as	ADP
cjfa-28099	30	8	the	the	DET
cjfa-28099	30	9	first	first	ADJ
cjfa-28099	30	10	of	of	ADP
cjfa-28099	30	11	corporation	corporation	NOUN
cjfa-28099	30	12	’s	’s	PART
cjfa-28099	30	13	top	top	ADJ
cjfa-28099	30	14	management	management	NOUN
cjfa-28099	30	15	who	who	PRON
cjfa-28099	30	16	have	have	VERB
cjfa-28099	30	17	a	a	DET
cjfa-28099	30	18	power	power	NOUN
cjfa-28099	30	19	to	to	PART
cjfa-28099	30	20	make	make	VERB
cjfa-28099	30	21	decision	decision	NOUN
cjfa-28099	30	22	in	in	ADP
cjfa-28099	30	23	the	the	DET
cjfa-28099	30	24	business	business	NOUN
cjfa-28099	30	25	and	and	CCONJ
cjfa-28099	30	26	playing	play	VERB
cjfa-28099	30	27	important	important	ADJ
cjfa-28099	30	28	role	role	NOUN
cjfa-28099	30	29	about	about	ADP
cjfa-28099	30	30	operating	operating	NOUN
cjfa-28099	30	31	activities	activity	NOUN
cjfa-28099	30	32	,	,	PUNCT
cjfa-28099	30	33	which	which	PRON
cjfa-28099	30	34	including	include	VERB
cjfa-28099	30	35	chairman	chairman	NOUN
cjfa-28099	30	36	,	,	PUNCT
cjfa-28099	30	37	chief	chief	ADJ
cjfa-28099	30	38	executive	executive	ADJ
cjfa-28099	30	39	officer	officer	NOUN
cjfa-28099	30	40	(	(	PUNCT
cjfa-28099	30	41	ceo	ceo	NOUN
cjfa-28099	30	42	)	)	PUNCT
cjfa-28099	30	43	,	,	PUNCT
cjfa-28099	30	44	managing	manage	VERB
cjfa-28099	30	45	director	director	NOUN
cjfa-28099	30	46	(	(	PUNCT
cjfa-28099	30	47	md	md	PROPN
cjfa-28099	30	48	)	)	PUNCT
cjfa-28099	30	49	,	,	PUNCT
cjfa-28099	30	50	and	and	CCONJ
cjfa-28099	30	51	chief	chief	ADJ
cjfa-28099	30	52	financial	financial	ADJ
cjfa-28099	30	53	officer	officer	NOUN
cjfa-28099	30	54	(	(	PUNCT
cjfa-28099	30	55	cfo	cfo	PROPN
cjfa-28099	30	56	)	)	PUNCT
cjfa-28099	30	57	,	,	PUNCT
cjfa-28099	30	58	due	due	ADP
cjfa-28099	30	59	to	to	ADP
cjfa-28099	30	60	their	their	PRON
cjfa-28099	30	61	power	power	NOUN
cjfa-28099	30	62	to	to	PART
cjfa-28099	30	63	make	make	VERB
cjfa-28099	30	64	decision	decision	NOUN
cjfa-28099	30	65	and	and	CCONJ
cjfa-28099	30	66	responsibilities	responsibility	NOUN
cjfa-28099	30	67	in	in	ADP
cjfa-28099	30	68	the	the	DET
cjfa-28099	30	69	business	business	NOUN
cjfa-28099	30	70	.	.	PUNCT
cjfa-28099	31	1	this	this	DET
cjfa-28099	31	2	paper	paper	NOUN
cjfa-28099	31	3	aims	aim	VERB
cjfa-28099	31	4	to	to	PART
cjfa-28099	31	5	investigate	investigate	VERB
cjfa-28099	31	6	the	the	DET
cjfa-28099	31	7	association	association	NOUN
cjfa-28099	31	8	between	between	ADP
cjfa-28099	31	9	the	the	DET
cjfa-28099	31	10	characteristics	characteristic	NOUN
cjfa-28099	31	11	of	of	ADP
cjfa-28099	31	12	tmt	tmt	PROPN
cjfa-28099	31	13	in	in	ADP
cjfa-28099	31	14	the	the	DET
cjfa-28099	31	15	demographic	demographic	ADJ
cjfa-28099	31	16	part	part	NOUN
cjfa-28099	31	17	with	with	ADP
cjfa-28099	31	18	earnings	earning	NOUN
cjfa-28099	31	19	management	management	NOUN
cjfa-28099	31	20	by	by	ADP
cjfa-28099	31	21	focusing	focus	VERB
cjfa-28099	31	22	five	five	NUM
cjfa-28099	31	23	characteristics	characteristic	NOUN
cjfa-28099	31	24	including	include	VERB
cjfa-28099	31	25	age	age	NOUN
cjfa-28099	31	26	,	,	PUNCT
cjfa-28099	31	27	gender	gender	NOUN
cjfa-28099	31	28	,	,	PUNCT
cjfa-28099	31	29	education	education	NOUN
cjfa-28099	31	30	,	,	PUNCT
cjfa-28099	31	31	accounting	accounting	NOUN
cjfa-28099	31	32	proficiency	proficiency	NOUN
cjfa-28099	31	33	,	,	PUNCT
cjfa-28099	31	34	and	and	CCONJ
cjfa-28099	31	35	tenure	tenure	NOUN
cjfa-28099	31	36	.	.	PUNCT
cjfa-28099	32	1	the	the	DET
cjfa-28099	32	2	samples	sample	NOUN
cjfa-28099	32	3	are	be	AUX
cjfa-28099	32	4	1,855	1,855	NUM
cjfa-28099	32	5	observations	observation	NOUN
cjfa-28099	32	6	from	from	ADP
cjfa-28099	32	7	the	the	DET
cjfa-28099	32	8	stock	stock	NOUN
cjfa-28099	32	9	exchange	exchange	NOUN
cjfa-28099	32	10	of	of	ADP
cjfa-28099	32	11	thailand	thailand	PROPN
cjfa-28099	32	12	(	(	PUNCT
cjfa-28099	32	13	set	set	PROPN
cjfa-28099	32	14	)	)	PUNCT
cjfa-28099	32	15	during	during	ADP
cjfa-28099	32	16	2013–2017	2013–2017	NUM
cjfa-28099	32	17	.	.	PUNCT
cjfa-28099	33	1	the	the	DET
cjfa-28099	33	2	result	result	NOUN
cjfa-28099	33	3	presents	present	VERB
cjfa-28099	33	4	by	by	ADP
cjfa-28099	33	5	investigating	investigate	VERB
cjfa-28099	33	6	the	the	DET
cjfa-28099	33	7	effect	effect	NOUN
cjfa-28099	33	8	of	of	ADP
cjfa-28099	33	9	tmt	tmt	PROPN
cjfa-28099	33	10	characteristics	characteristic	NOUN
cjfa-28099	33	11	on	on	ADP
cjfa-28099	33	12	earnings	earning	NOUN
cjfa-28099	33	13	management	management	NOUN
cjfa-28099	33	14	both	both	CCONJ
cjfa-28099	33	15	in	in	ADP
cjfa-28099	33	16	term	term	NOUN
cjfa-28099	33	17	of	of	ADP
cjfa-28099	33	18	accruals	accrual	NOUN
cjfa-28099	33	19	and	and	CCONJ
cjfa-28099	33	20	real	real	ADJ
cjfa-28099	33	21	activities	activity	NOUN
cjfa-28099	33	22	earnings	earning	NOUN
cjfa-28099	33	23	management	management	NOUN
cjfa-28099	33	24	.	.	PUNCT
cjfa-28099	34	1	this	this	DET
cjfa-28099	34	2	paper	paper	NOUN
cjfa-28099	34	3	found	find	VERB
cjfa-28099	34	4	age	age	NOUN
cjfa-28099	34	5	,	,	PUNCT
cjfa-28099	34	6	pcpa	pcpa	NOUN
cjfa-28099	34	7	and	and	CCONJ
cjfa-28099	34	8	tenure	tenure	NOUN
cjfa-28099	34	9	are	be	AUX
cjfa-28099	34	10	negatively	negatively	ADV
cjfa-28099	34	11	related	relate	VERB
cjfa-28099	34	12	to	to	ADP
cjfa-28099	34	13	aem	aem	PROPN
cjfa-28099	34	14	level	level	NOUN
cjfa-28099	34	15	that	that	PRON
cjfa-28099	34	16	can	can	AUX
cjfa-28099	34	17	imply	imply	VERB
cjfa-28099	34	18	older	old	ADJ
cjfa-28099	34	19	tmt	tmt	PROPN
cjfa-28099	34	20	(	(	PUNCT
cjfa-28099	34	21	average	average	ADJ
cjfa-28099	34	22	age	age	NOUN
cjfa-28099	34	23	of	of	ADP
cjfa-28099	34	24	tmt	tmt	PROPN
cjfa-28099	34	25	over	over	ADP
cjfa-28099	34	26	58	58	NUM
cjfa-28099	34	27	)	)	PUNCT
cjfa-28099	34	28	;	;	PUNCT
cjfa-28099	34	29	tmt	tmt	PROPN
cjfa-28099	34	30	member	member	NOUN
cjfa-28099	34	31	with	with	ADP
cjfa-28099	34	32	cpa	cpa	PROPN
cjfa-28099	34	33	certificate	certificate	NOUN
cjfa-28099	34	34	and	and	CCONJ
cjfa-28099	34	35	tmt	tmt	PROPN
cjfa-28099	34	36	with	with	ADP
cjfa-28099	34	37	average	average	ADJ
cjfa-28099	34	38	tenure	tenure	NOUN
cjfa-28099	34	39	over	over	ADP
cjfa-28099	34	40	seven	seven	NUM
cjfa-28099	34	41	years	year	NOUN
cjfa-28099	34	42	would	would	AUX
cjfa-28099	34	43	present	present	VERB
cjfa-28099	34	44	more	more	ADJ
cjfa-28099	34	45	quality	quality	NOUN
cjfa-28099	34	46	of	of	ADP
cjfa-28099	34	47	earnings	earning	NOUN
cjfa-28099	34	48	by	by	ADP
cjfa-28099	34	49	decrease	decrease	NOUN
cjfa-28099	34	50	aem	aem	PROPN
cjfa-28099	34	51	.	.	PROPN
cjfa-28099	35	1	while	while	SCONJ
cjfa-28099	35	2	long	long	ADJ
cjfa-28099	35	3	tenure	tenure	NOUN
cjfa-28099	35	4	of	of	ADP
cjfa-28099	35	5	tmt	tmt	PROPN
cjfa-28099	35	6	has	have	AUX
cjfa-28099	35	7	negatively	negatively	ADV
cjfa-28099	35	8	affected	affect	VERB
cjfa-28099	35	9	to	to	ADP
cjfa-28099	35	10	aem	aem	PROPN
cjfa-28099	35	11	,	,	PUNCT
cjfa-28099	35	12	there	there	PRON
cjfa-28099	35	13	is	be	VERB
cjfa-28099	35	14	a	a	DET
cjfa-28099	35	15	positive	positive	ADJ
cjfa-28099	35	16	relation	relation	NOUN
cjfa-28099	35	17	to	to	PART
cjfa-28099	35	18	rem	rem	VERB
cjfa-28099	35	19	.	.	PUNCT
cjfa-28099	36	1	the	the	DET
cjfa-28099	36	2	result	result	NOUN
cjfa-28099	36	3	indicates	indicate	VERB
cjfa-28099	36	4	that	that	SCONJ
cjfa-28099	36	5	tmt	tmt	PROPN
cjfa-28099	36	6	with	with	ADP
cjfa-28099	36	7	long	long	ADJ
cjfa-28099	36	8	-	-	PUNCT
cjfa-28099	36	9	term	term	NOUN
cjfa-28099	36	10	tenure	tenure	NOUN
cjfa-28099	36	11	tends	tend	VERB
cjfa-28099	36	12	to	to	PART
cjfa-28099	36	13	use	use	VERB
cjfa-28099	36	14	rem	rem	PUNCT
cjfa-28099	36	15	instead	instead	ADV
cjfa-28099	36	16	of	of	ADP
cjfa-28099	36	17	aem	aem	PROPN
cjfa-28099	36	18	.	.	PROPN
cjfa-28099	37	1	in	in	ADP
cjfa-28099	37	2	addition	addition	NOUN
cjfa-28099	37	3	,	,	PUNCT
cjfa-28099	37	4	the	the	DET
cjfa-28099	37	5	percentage	percentage	NOUN
cjfa-28099	37	6	of	of	ADP
cjfa-28099	37	7	tmt	tmt	PROPN
cjfa-28099	37	8	members	member	NOUN
cjfa-28099	37	9	with	with	ADP
cjfa-28099	37	10	masters	master	NOUN
cjfa-28099	37	11	’	'	PUNCT
cjfa-28099	37	12	degree	degree	NOUN
cjfa-28099	37	13	have	have	VERB
cjfa-28099	37	14	no	no	DET
cjfa-28099	37	15	significant	significant	ADJ
cjfa-28099	37	16	association	association	NOUN
cjfa-28099	37	17	with	with	ADP
cjfa-28099	37	18	both	both	CCONJ
cjfa-28099	37	19	aem	aem	PROPN
cjfa-28099	37	20	and	and	CCONJ
cjfa-28099	37	21	rem	rem	PROPN
cjfa-28099	37	22	.	.	PROPN
cjfa-28099	38	1	this	this	DET
cjfa-28099	38	2	study	study	NOUN
cjfa-28099	38	3	attempts	attempt	VERB
cjfa-28099	38	4	to	to	PART
cjfa-28099	38	5	shed	shed	VERB
cjfa-28099	38	6	more	more	ADJ
cjfa-28099	38	7	light	light	NOUN
cjfa-28099	38	8	on	on	ADP
cjfa-28099	38	9	the	the	DET
cjfa-28099	38	10	effect	effect	NOUN
cjfa-28099	38	11	of	of	ADP
cjfa-28099	38	12	tmt	tmt	PROPN
cjfa-28099	38	13	characteristics	characteristic	NOUN
cjfa-28099	38	14	on	on	ADP
cjfa-28099	38	15	earnings	earning	NOUN
cjfa-28099	38	16	management	management	NOUN
cjfa-28099	38	17	behavior	behavior	NOUN
cjfa-28099	38	18	both	both	PRON
cjfa-28099	38	19	on	on	ADP
cjfa-28099	38	20	aem	aem	PROPN
cjfa-28099	38	21	and	and	CCONJ
cjfa-28099	38	22	rem	rem	PROPN
cjfa-28099	38	23	approach	approach	NOUN
cjfa-28099	38	24	.	.	PUNCT
cjfa-28099	39	1	the	the	DET
cjfa-28099	39	2	finding	finding	NOUN
cjfa-28099	39	3	in	in	ADP
cjfa-28099	39	4	this	this	DET
cjfa-28099	39	5	paper	paper	NOUN
cjfa-28099	39	6	will	will	AUX
cjfa-28099	39	7	be	be	AUX
cjfa-28099	39	8	able	able	ADJ
cjfa-28099	39	9	to	to	PART
cjfa-28099	39	10	identify	identify	VERB
cjfa-28099	39	11	the	the	DET
cjfa-28099	39	12	characteristics	characteristic	NOUN
cjfa-28099	39	13	of	of	ADP
cjfa-28099	39	14	tmt	tmt	PROPN
cjfa-28099	39	15	related	relate	VERB
cjfa-28099	39	16	to	to	ADP
cjfa-28099	39	17	earnings	earning	NOUN
cjfa-28099	39	18	management	management	NOUN
cjfa-28099	39	19	based	base	VERB
cjfa-28099	39	20	on	on	ADP
cjfa-28099	39	21	thai	thai	NOUN
cjfa-28099	39	22	-	-	PUNCT
cjfa-28099	39	23	firm	firm	NOUN
cjfa-28099	39	24	listed	list	VERB
cjfa-28099	39	25	,	,	PUNCT
cjfa-28099	39	26	and	and	CCONJ
cjfa-28099	39	27	consistent	consistent	ADJ
cjfa-28099	39	28	with	with	ADP
cjfa-28099	39	29	the	the	DET
cjfa-28099	39	30	upper	upper	ADJ
cjfa-28099	39	31	echelons	echelon	NOUN
cjfa-28099	39	32	theory	theory	NOUN
cjfa-28099	39	33	,	,	PUNCT
cjfa-28099	39	34	which	which	PRON
cjfa-28099	39	35	reveals	reveal	VERB
cjfa-28099	39	36	the	the	DET
cjfa-28099	39	37	influence	influence	NOUN
cjfa-28099	39	38	of	of	ADP
cjfa-28099	39	39	executive	executive	ADJ
cjfa-28099	39	40	characteristics	characteristic	NOUN
cjfa-28099	39	41	on	on	ADP
cjfa-28099	39	42	business	business	NOUN
cjfa-28099	39	43	operation	operation	NOUN
cjfa-28099	39	44	.	.	PUNCT
cjfa-28099	40	1	considering	consider	VERB
cjfa-28099	40	2	the	the	DET
cjfa-28099	40	3	relevance	relevance	NOUN
cjfa-28099	40	4	of	of	ADP
cjfa-28099	40	5	results	result	NOUN
cjfa-28099	40	6	,	,	PUNCT
cjfa-28099	40	7	the	the	DET
cjfa-28099	40	8	regulator	regulator	NOUN
cjfa-28099	40	9	can	can	AUX
cjfa-28099	40	10	use	use	VERB
cjfa-28099	40	11	in	in	ADP
cjfa-28099	40	12	issuing	issue	VERB
cjfa-28099	40	13	regulations	regulation	NOUN
cjfa-28099	40	14	to	to	PART
cjfa-28099	40	15	increase	increase	VERB
cjfa-28099	40	16	the	the	DET
cjfa-28099	40	17	reliability	reliability	NOUN
cjfa-28099	40	18	of	of	ADP
cjfa-28099	40	19	executives	executive	NOUN
cjfa-28099	40	20	and	and	CCONJ
cjfa-28099	40	21	information	information	NOUN
cjfa-28099	40	22	disclosed	disclose	VERB
cjfa-28099	40	23	in	in	ADP
cjfa-28099	40	24	the	the	DET
cjfa-28099	40	25	financial	financial	ADJ
cjfa-28099	40	26	statements	statement	NOUN
cjfa-28099	40	27	.	.	PUNCT
cjfa-28099	41	1	the	the	DET
cjfa-28099	41	2	paper	paper	NOUN
cjfa-28099	41	3	organization	organization	NOUN
cjfa-28099	41	4	is	be	AUX
cjfa-28099	41	5	as	as	ADP
cjfa-28099	41	6	of	of	ADP
cjfa-28099	41	7	followings	following	NOUN
cjfa-28099	41	8	:	:	PUNCT
cjfa-28099	41	9	the	the	DET
cjfa-28099	41	10	section	section	NOUN
cjfa-28099	41	11	2	2	NUM
cjfa-28099	41	12	presents	present	VERB
cjfa-28099	41	13	the	the	DET
cjfa-28099	41	14	research	research	NOUN
cjfa-28099	41	15	methodology	methodology	NOUN
cjfa-28099	41	16	and	and	CCONJ
cjfa-28099	41	17	the	the	DET
cjfa-28099	41	18	course	course	NOUN
cjfa-28099	41	19	of	of	ADP
cjfa-28099	41	20	the	the	DET
cjfa-28099	41	21	research	research	NOUN
cjfa-28099	41	22	process	process	NOUN
cjfa-28099	41	23	;	;	PUNCT
cjfa-28099	41	24	section	section	NOUN
cjfa-28099	41	25	3	3	NUM
cjfa-28099	41	26	displays	display	VERB
cjfa-28099	41	27	the	the	DET
cjfa-28099	41	28	analysis	analysis	NOUN
cjfa-28099	41	29	and	and	CCONJ
cjfa-28099	41	30	empirical	empirical	ADJ
cjfa-28099	41	31	result	result	NOUN
cjfa-28099	41	32	and	and	CCONJ
cjfa-28099	41	33	section	section	NOUN
cjfa-28099	41	34	4	4	NUM
cjfa-28099	41	35	is	be	AUX
cjfa-28099	41	36	the	the	DET
cjfa-28099	41	37	conclusion	conclusion	NOUN
cjfa-28099	41	38	of	of	ADP
cjfa-28099	41	39	the	the	DET
cjfa-28099	41	40	paper	paper	NOUN
cjfa-28099	41	41	.	.	PUNCT
cjfa-28099	42	1	rojana	rojana	PROPN
cjfa-28099	42	2	khunkaew	khunkaew	PROPN
cjfa-28099	42	3	,	,	PUNCT
cjfa-28099	42	4	yang	yang	PROPN
cjfa-28099	42	5	qingxiang52	qingxiang52	VERB
cjfa-28099	42	6	the	the	DET
cjfa-28099	42	7	research	research	NOUN
cjfa-28099	42	8	methodology	methodology	NOUN
cjfa-28099	42	9	and	and	CCONJ
cjfa-28099	42	10	the	the	DET
cjfa-28099	42	11	course	course	NOUN
cjfa-28099	42	12	of	of	ADP
cjfa-28099	42	13	the	the	DET
cjfa-28099	42	14	research	research	NOUN
cjfa-28099	42	15	process	process	NOUN
cjfa-28099	42	16	literature	literature	NOUN
cjfa-28099	42	17	review	review	NOUN
cjfa-28099	42	18	and	and	CCONJ
cjfa-28099	42	19	hypothesis	hypothesis	NOUN
cjfa-28099	42	20	development	development	NOUN
cjfa-28099	42	21	tmt	tmt	PROPN
cjfa-28099	42	22	characteristics	characteristic	NOUN
cjfa-28099	42	23	and	and	CCONJ
cjfa-28099	42	24	earnings	earning	NOUN
cjfa-28099	42	25	management	management	NOUN
cjfa-28099	42	26	in	in	ADP
cjfa-28099	42	27	earnings	earning	NOUN
cjfa-28099	42	28	management	management	NOUN
cjfa-28099	42	29	area	area	NOUN
cjfa-28099	42	30	,	,	PUNCT
cjfa-28099	42	31	a	a	DET
cjfa-28099	42	32	prior	prior	ADJ
cjfa-28099	42	33	study	study	NOUN
cjfa-28099	42	34	has	have	AUX
cjfa-28099	42	35	classified	classify	VERB
cjfa-28099	42	36	aem	aem	PROPN
cjfa-28099	42	37	and	and	CCONJ
cjfa-28099	42	38	rem	rem	PROPN
cjfa-28099	42	39	and	and	CCONJ
cjfa-28099	42	40	investigate	investigate	VERB
cjfa-28099	42	41	the	the	DET
cjfa-28099	42	42	relationship	relationship	NOUN
cjfa-28099	42	43	with	with	ADP
cjfa-28099	42	44	other	other	ADJ
cjfa-28099	42	45	factors	factor	NOUN
cjfa-28099	42	46	such	such	ADJ
cjfa-28099	42	47	as	as	ADP
cjfa-28099	42	48	earnings	earning	NOUN
cjfa-28099	42	49	quality	quality	NOUN
cjfa-28099	42	50	,	,	PUNCT
cjfa-28099	42	51	audit	audit	NOUN
cjfa-28099	42	52	quality	quality	NOUN
cjfa-28099	42	53	,	,	PUNCT
cjfa-28099	42	54	business	business	NOUN
cjfa-28099	42	55	strategy	strategy	NOUN
cjfa-28099	42	56	,	,	PUNCT
cjfa-28099	42	57	the	the	DET
cjfa-28099	42	58	international	international	ADJ
cjfa-28099	42	59	financial	financial	ADJ
cjfa-28099	42	60	reporting	reporting	NOUN
cjfa-28099	42	61	standard	standard	PROPN
cjfa-28099	42	62	(	(	PUNCT
cjfa-28099	42	63	ifrs	ifrs	PROPN
cjfa-28099	42	64	)	)	PUNCT
cjfa-28099	42	65	,	,	PUNCT
cjfa-28099	42	66	and	and	CCONJ
cjfa-28099	42	67	the	the	DET
cjfa-28099	42	68	investor	investor	NOUN
cjfa-28099	42	69	protection	protection	NOUN
cjfa-28099	42	70	.	.	PUNCT
cjfa-28099	43	1	apart	apart	ADV
cjfa-28099	43	2	from	from	ADP
cjfa-28099	43	3	those	those	DET
cjfa-28099	43	4	factors	factor	NOUN
cjfa-28099	43	5	,	,	PUNCT
cjfa-28099	43	6	top	top	ADJ
cjfa-28099	43	7	management	management	NOUN
cjfa-28099	43	8	team	team	NOUN
cjfa-28099	43	9	(	(	PUNCT
cjfa-28099	43	10	tmt	tmt	PROPN
cjfa-28099	43	11	)	)	PUNCT
cjfa-28099	43	12	is	be	AUX
cjfa-28099	43	13	the	the	DET
cjfa-28099	43	14	key	key	ADJ
cjfa-28099	43	15	people	people	NOUN
cjfa-28099	43	16	to	to	PART
cjfa-28099	43	17	perform	perform	VERB
cjfa-28099	43	18	the	the	DET
cjfa-28099	43	19	business	business	NOUN
cjfa-28099	43	20	and	and	CCONJ
cjfa-28099	43	21	,	,	PUNCT
cjfa-28099	43	22	according	accord	VERB
cjfa-28099	43	23	to	to	ADP
cjfa-28099	43	24	their	their	PRON
cjfa-28099	43	25	power	power	NOUN
cjfa-28099	43	26	and	and	CCONJ
cjfa-28099	43	27	responsibilities	responsibility	NOUN
cjfa-28099	43	28	to	to	PART
cjfa-28099	43	29	make	make	VERB
cjfa-28099	43	30	the	the	DET
cjfa-28099	43	31	decision	decision	NOUN
cjfa-28099	43	32	in	in	ADP
cjfa-28099	43	33	the	the	DET
cjfa-28099	43	34	business	business	NOUN
cjfa-28099	43	35	,	,	PUNCT
cjfa-28099	43	36	lead	lead	VERB
cjfa-28099	43	37	to	to	ADP
cjfa-28099	43	38	the	the	DET
cjfa-28099	43	39	capability	capability	NOUN
cjfa-28099	43	40	to	to	PART
cjfa-28099	43	41	manage	manage	VERB
cjfa-28099	43	42	earnings	earning	NOUN
cjfa-28099	43	43	.	.	PUNCT
cjfa-28099	44	1	since	since	SCONJ
cjfa-28099	44	2	hambrick	hambrick	NOUN
cjfa-28099	44	3	and	and	CCONJ
cjfa-28099	44	4	mason	mason	PROPN
cjfa-28099	44	5	(	(	PUNCT
cjfa-28099	44	6	1984	1984	NUM
cjfa-28099	44	7	)	)	PUNCT
cjfa-28099	44	8	reveal	reveal	VERB
cjfa-28099	44	9	the	the	DET
cjfa-28099	44	10	upper	upper	ADJ
cjfa-28099	44	11	echelons	echelon	NOUN
cjfa-28099	44	12	theory	theory	NOUN
cjfa-28099	44	13	(	(	PUNCT
cjfa-28099	44	14	uet	uet	PROPN
cjfa-28099	44	15	)	)	PUNCT
cjfa-28099	44	16	that	that	PRON
cjfa-28099	44	17	explains	explain	VERB
cjfa-28099	44	18	the	the	DET
cjfa-28099	44	19	characteristics	characteristic	NOUN
cjfa-28099	44	20	of	of	ADP
cjfa-28099	44	21	executives	executive	NOUN
cjfa-28099	44	22	such	such	ADJ
cjfa-28099	44	23	as	as	ADP
cjfa-28099	44	24	age	age	NOUN
cjfa-28099	44	25	,	,	PUNCT
cjfa-28099	44	26	education	education	NOUN
cjfa-28099	44	27	,	,	PUNCT
cjfa-28099	44	28	functional	functional	ADJ
cjfa-28099	44	29	track	track	NOUN
cjfa-28099	44	30	,	,	PUNCT
cjfa-28099	44	31	experience	experience	NOUN
cjfa-28099	44	32	,	,	PUNCT
cjfa-28099	44	33	and	and	CCONJ
cjfa-28099	44	34	financial	financial	ADJ
cjfa-28099	44	35	position	position	NOUN
cjfa-28099	44	36	and	and	CCONJ
cjfa-28099	44	37	their	their	PRON
cjfa-28099	44	38	argument	argument	NOUN
cjfa-28099	44	39	about	about	ADP
cjfa-28099	44	40	characters	character	NOUN
cjfa-28099	44	41	regarding	regard	VERB
cjfa-28099	44	42	the	the	DET
cjfa-28099	44	43	operation	operation	NOUN
cjfa-28099	44	44	and	and	CCONJ
cjfa-28099	44	45	performance	performance	NOUN
cjfa-28099	44	46	of	of	ADP
cjfa-28099	44	47	firms	firm	NOUN
cjfa-28099	44	48	.	.	PUNCT
cjfa-28099	45	1	according	accord	VERB
cjfa-28099	45	2	to	to	ADP
cjfa-28099	45	3	the	the	DET
cjfa-28099	45	4	upper	upper	ADJ
cjfa-28099	45	5	echelons	echelon	NOUN
cjfa-28099	45	6	theory	theory	NOUN
cjfa-28099	45	7	,	,	PUNCT
cjfa-28099	45	8	santoso	santoso	NOUN
cjfa-28099	45	9	and	and	CCONJ
cjfa-28099	45	10	fu	fu	NOUN
cjfa-28099	45	11	(	(	PUNCT
cjfa-28099	45	12	2014	2014	NUM
cjfa-28099	45	13	)	)	PUNCT
cjfa-28099	45	14	focused	focus	VERB
cjfa-28099	45	15	the	the	DET
cjfa-28099	45	16	ceos	ceos	PROPN
cjfa-28099	45	17	characteristics	characteristic	NOUN
cjfa-28099	45	18	as	as	ADP
cjfa-28099	45	19	the	the	DET
cjfa-28099	45	20	tenure	tenure	NOUN
cjfa-28099	45	21	,	,	PUNCT
cjfa-28099	45	22	age	age	NOUN
cjfa-28099	45	23	,	,	PUNCT
cjfa-28099	45	24	gender	gender	NOUN
cjfa-28099	45	25	,	,	PUNCT
cjfa-28099	45	26	and	and	CCONJ
cjfa-28099	45	27	founding	found	VERB
cjfa-28099	45	28	family	family	NOUN
cjfa-28099	45	29	ceo	ceo	NOUN
cjfa-28099	45	30	,	,	PUNCT
cjfa-28099	45	31	and	and	CCONJ
cjfa-28099	45	32	found	find	VERB
cjfa-28099	45	33	the	the	DET
cjfa-28099	45	34	positive	positive	ADJ
cjfa-28099	45	35	association	association	NOUN
cjfa-28099	45	36	between	between	ADP
cjfa-28099	45	37	tenure	tenure	NOUN
cjfa-28099	45	38	and	and	CCONJ
cjfa-28099	45	39	discretionary	discretionary	ADJ
cjfa-28099	45	40	accruals	accrual	NOUN
cjfa-28099	45	41	that	that	PRON
cjfa-28099	45	42	can	can	AUX
cjfa-28099	45	43	imply	imply	VERB
cjfa-28099	45	44	ceo	ceo	NOUN
cjfa-28099	45	45	who	who	PRON
cjfa-28099	45	46	has	have	VERB
cjfa-28099	45	47	longer	long	ADJ
cjfa-28099	45	48	tenure	tenure	NOUN
cjfa-28099	45	49	engagement	engagement	NOUN
cjfa-28099	45	50	more	more	ADJ
cjfa-28099	45	51	to	to	PART
cjfa-28099	45	52	manage	manage	VERB
cjfa-28099	45	53	discretionary	discretionary	ADJ
cjfa-28099	45	54	accruals	accrual	NOUN
cjfa-28099	45	55	than	than	ADP
cjfa-28099	45	56	short	short	ADJ
cjfa-28099	45	57	-	-	PUNCT
cjfa-28099	45	58	term	term	NOUN
cjfa-28099	45	59	tenure	tenure	NOUN
cjfa-28099	45	60	.	.	PUNCT
cjfa-28099	46	1	in	in	ADP
cjfa-28099	46	2	part	part	NOUN
cjfa-28099	46	3	of	of	ADP
cjfa-28099	46	4	age	age	NOUN
cjfa-28099	46	5	,	,	PUNCT
cjfa-28099	46	6	gender	gender	NOUN
cjfa-28099	46	7	and	and	CCONJ
cjfa-28099	46	8	founding	founding	NOUN
cjfa-28099	46	9	family	family	NOUN
cjfa-28099	46	10	,	,	PUNCT
cjfa-28099	46	11	they	they	PRON
cjfa-28099	46	12	found	find	VERB
cjfa-28099	46	13	the	the	DET
cjfa-28099	46	14	older	old	ADJ
cjfa-28099	46	15	,	,	PUNCT
cjfa-28099	46	16	female	female	ADJ
cjfa-28099	46	17	and	and	CCONJ
cjfa-28099	46	18	founding	found	VERB
cjfa-28099	46	19	family	family	NOUN
cjfa-28099	46	20	ceo	ceo	NOUN
cjfa-28099	46	21	reported	report	VERB
cjfa-28099	46	22	low	low	ADJ
cjfa-28099	46	23	discretionary	discretionary	ADJ
cjfa-28099	46	24	accruals	accrual	NOUN
cjfa-28099	46	25	.	.	PUNCT
cjfa-28099	47	1	lovata	lovata	NOUN
cjfa-28099	47	2	et	et	PROPN
cjfa-28099	47	3	al	al	PROPN
cjfa-28099	47	4	.	.	PUNCT
cjfa-28099	48	1	(	(	PUNCT
cjfa-28099	48	2	2016	2016	NUM
cjfa-28099	48	3	)	)	PUNCT
cjfa-28099	48	4	studied	study	VERB
cjfa-28099	48	5	the	the	DET
cjfa-28099	48	6	association	association	NOUN
cjfa-28099	48	7	between	between	ADP
cjfa-28099	48	8	ceo	ceo	NOUN
cjfa-28099	48	9	characteristics	characteristic	NOUN
cjfa-28099	48	10	and	and	CCONJ
cjfa-28099	48	11	real	real	ADJ
cjfa-28099	48	12	activity	activity	NOUN
cjfa-28099	48	13	management	management	NOUN
cjfa-28099	48	14	of	of	ADP
cjfa-28099	48	15	manufacturing	manufacturing	NOUN
cjfa-28099	48	16	firms	firm	NOUN
cjfa-28099	48	17	in	in	ADP
cjfa-28099	48	18	2005–2010	2005–2010	NUM
cjfa-28099	48	19	.	.	PUNCT
cjfa-28099	49	1	the	the	DET
cjfa-28099	49	2	study	study	NOUN
cjfa-28099	49	3	focused	focus	VERB
cjfa-28099	49	4	several	several	ADJ
cjfa-28099	49	5	factors	factor	NOUN
cjfa-28099	49	6	of	of	ADP
cjfa-28099	49	7	ceo	ceo	NOUN
cjfa-28099	49	8	characteristics	characteristic	NOUN
cjfa-28099	49	9	,	,	PUNCT
cjfa-28099	49	10	and	and	CCONJ
cjfa-28099	49	11	revealed	reveal	VERB
cjfa-28099	49	12	different	different	ADJ
cjfa-28099	49	13	characteristics	characteristic	NOUN
cjfa-28099	49	14	of	of	ADP
cjfa-28099	49	15	managers	manager	NOUN
cjfa-28099	49	16	who	who	PRON
cjfa-28099	49	17	have	have	AUX
cjfa-28099	49	18	engaged	engage	VERB
cjfa-28099	49	19	in	in	ADP
cjfa-28099	49	20	different	different	ADJ
cjfa-28099	49	21	activities	activity	NOUN
cjfa-28099	49	22	,	,	PUNCT
cjfa-28099	49	23	older	old	ADJ
cjfa-28099	49	24	ceos	ceo	NOUN
cjfa-28099	49	25	are	be	AUX
cjfa-28099	49	26	more	more	ADJ
cjfa-28099	49	27	engage	engage	NOUN
cjfa-28099	49	28	in	in	ADP
cjfa-28099	49	29	the	the	DET
cjfa-28099	49	30	production	production	NOUN
cjfa-28099	49	31	schedule	schedule	NOUN
cjfa-28099	49	32	and	and	CCONJ
cjfa-28099	49	33	found	find	VERB
cjfa-28099	49	34	the	the	DET
cjfa-28099	49	35	accelerate	accelerate	NOUN
cjfa-28099	49	36	sale	sale	NOUN
cjfa-28099	49	37	with	with	ADP
cjfa-28099	49	38	ceos	ceos	NOUN
cjfa-28099	49	39	with	with	ADP
cjfa-28099	49	40	less	less	ADJ
cjfa-28099	49	41	tenure	tenure	NOUN
cjfa-28099	49	42	and	and	CCONJ
cjfa-28099	49	43	higher	high	ADJ
cjfa-28099	49	44	ownership	ownership	NOUN
cjfa-28099	49	45	.	.	PUNCT
cjfa-28099	50	1	krishnan	krishnan	PROPN
cjfa-28099	50	2	and	and	CCONJ
cjfa-28099	50	3	parsons	parsons	PROPN
cjfa-28099	50	4	(	(	PUNCT
cjfa-28099	50	5	2008	2008	NUM
cjfa-28099	50	6	)	)	PUNCT
cjfa-28099	50	7	found	find	VERB
cjfa-28099	50	8	firms	firm	NOUN
cjfa-28099	50	9	with	with	ADP
cjfa-28099	50	10	high	high	ADJ
cjfa-28099	50	11	female	female	ADJ
cjfa-28099	50	12	proportion	proportion	NOUN
cjfa-28099	50	13	in	in	ADP
cjfa-28099	50	14	board	board	NOUN
cjfa-28099	50	15	director	director	NOUN
cjfa-28099	50	16	would	would	AUX
cjfa-28099	50	17	have	have	VERB
cjfa-28099	50	18	lower	low	ADJ
cjfa-28099	50	19	earnings	earning	NOUN
cjfa-28099	50	20	management	management	NOUN
cjfa-28099	50	21	and	and	CCONJ
cjfa-28099	50	22	report	report	VERB
cjfa-28099	50	23	more	more	ADJ
cjfa-28099	50	24	earnings	earning	NOUN
cjfa-28099	50	25	quality	quality	NOUN
cjfa-28099	50	26	.	.	PUNCT
cjfa-28099	51	1	while	while	SCONJ
cjfa-28099	51	2	there	there	PRON
cjfa-28099	51	3	are	be	VERB
cjfa-28099	51	4	studies	study	NOUN
cjfa-28099	51	5	about	about	ADP
cjfa-28099	51	6	the	the	DET
cjfa-28099	51	7	quality	quality	NOUN
cjfa-28099	51	8	of	of	ADP
cjfa-28099	51	9	earnings	earning	NOUN
cjfa-28099	51	10	,	,	PUNCT
cjfa-28099	51	11	ye	ye	PRON
cjfa-28099	51	12	,	,	PUNCT
cjfa-28099	51	13	zhang	zhang	PROPN
cjfa-28099	51	14	and	and	CCONJ
cjfa-28099	51	15	rezaee	rezaee	PROPN
cjfa-28099	51	16	(	(	PUNCT
cjfa-28099	51	17	2010	2010	NUM
cjfa-28099	51	18	)	)	PUNCT
cjfa-28099	51	19	examined	examine	VERB
cjfa-28099	51	20	earnings	earning	NOUN
cjfa-28099	51	21	quality	quality	NOUN
cjfa-28099	51	22	with	with	ADP
cjfa-28099	51	23	a	a	DET
cjfa-28099	51	24	large	large	ADJ
cjfa-28099	51	25	sample	sample	NOUN
cjfa-28099	51	26	of	of	ADP
cjfa-28099	51	27	chinese	chinese	ADJ
cjfa-28099	51	28	firms	firm	NOUN
cjfa-28099	51	29	listed	list	VERB
cjfa-28099	51	30	,	,	PUNCT
cjfa-28099	51	31	by	by	ADP
cjfa-28099	51	32	measuring	measure	VERB
cjfa-28099	51	33	qualities	quality	NOUN
cjfa-28099	51	34	:	:	PUNCT
cjfa-28099	51	35	earnings	earning	NOUN
cjfa-28099	51	36	persistence	persistence	NOUN
cjfa-28099	51	37	,	,	PUNCT
cjfa-28099	51	38	the	the	DET
cjfa-28099	51	39	accuracy	accuracy	NOUN
cjfa-28099	51	40	of	of	ADP
cjfa-28099	51	41	current	current	ADJ
cjfa-28099	51	42	earnings	earning	NOUN
cjfa-28099	51	43	as	as	ADP
cjfa-28099	51	44	indicators	indicator	NOUN
cjfa-28099	51	45	of	of	ADP
cjfa-28099	51	46	future	future	ADJ
cjfa-28099	51	47	cash	cash	NOUN
cjfa-28099	51	48	flows	flow	NOUN
cjfa-28099	51	49	,	,	PUNCT
cjfa-28099	51	50	the	the	DET
cjfa-28099	51	51	association	association	NOUN
cjfa-28099	51	52	between	between	ADP
cjfa-28099	51	53	earnings	earning	NOUN
cjfa-28099	51	54	and	and	CCONJ
cjfa-28099	51	55	stock	stock	NOUN
cjfa-28099	51	56	returns	return	NOUN
cjfa-28099	51	57	and	and	CCONJ
cjfa-28099	51	58	the	the	DET
cjfa-28099	51	59	absolute	absolute	ADJ
cjfa-28099	51	60	magnitude	magnitude	NOUN
cjfa-28099	51	61	of	of	ADP
cjfa-28099	51	62	discretionary	discretionary	ADJ
cjfa-28099	51	63	accruals	accrual	NOUN
cjfa-28099	51	64	,	,	PUNCT
cjfa-28099	51	65	result	result	NOUN
cjfa-28099	51	66	found	find	VERB
cjfa-28099	51	67	earnings	earning	NOUN
cjfa-28099	51	68	quality	quality	NOUN
cjfa-28099	51	69	is	be	AUX
cjfa-28099	51	70	not	not	PART
cjfa-28099	51	71	affected	affect	VERB
cjfa-28099	51	72	by	by	ADP
cjfa-28099	51	73	boards	board	NOUN
cjfa-28099	51	74	’	'	PUNCT
cjfa-28099	51	75	gender	gender	NOUN
cjfa-28099	51	76	.	.	PUNCT
cjfa-28099	52	1	consistent	consistent	ADJ
cjfa-28099	52	2	with	with	ADP
cjfa-28099	52	3	hili	hili	NOUN
cjfa-28099	52	4	and	and	CCONJ
cjfa-28099	52	5	affess	affess	ADJ
cjfa-28099	52	6	(	(	PUNCT
cjfa-28099	52	7	2012	2012	NUM
cjfa-28099	52	8	)	)	PUNCT
cjfa-28099	52	9	the	the	DET
cjfa-28099	52	10	characteristics	characteristic	NOUN
cjfa-28099	52	11	of	of	ADP
cjfa-28099	52	12	top	top	ADJ
cjfa-28099	52	13	management	management	NOUN
cjfa-28099	52	14	…	…	PUNCT
cjfa-28099	52	15	53	53	NUM
cjfa-28099	52	16	studied	study	VERB
cjfa-28099	52	17	the	the	DET
cjfa-28099	52	18	companies	company	NOUN
cjfa-28099	52	19	in	in	ADP
cjfa-28099	52	20	french	french	NOUN
cjfa-28099	52	21	during	during	ADP
cjfa-28099	52	22	2007–2010	2007–2010	NUM
cjfa-28099	52	23	,	,	PUNCT
cjfa-28099	52	24	the	the	DET
cjfa-28099	52	25	result	result	NOUN
cjfa-28099	52	26	found	find	VERB
cjfa-28099	52	27	no	no	DET
cjfa-28099	52	28	differences	difference	NOUN
cjfa-28099	52	29	in	in	ADP
cjfa-28099	52	30	earnings	earning	NOUN
cjfa-28099	52	31	quality	quality	NOUN
cjfa-28099	52	32	with	with	ADP
cjfa-28099	52	33	executive	executive	NOUN
cjfa-28099	52	34	’s	’s	PART
cjfa-28099	52	35	gender	gender	NOUN
cjfa-28099	52	36	.	.	PUNCT
cjfa-28099	53	1	peni	peni	NOUN
cjfa-28099	53	2	and	and	CCONJ
cjfa-28099	53	3	vähämaa	vähämaa	NOUN
cjfa-28099	53	4	(	(	PUNCT
cjfa-28099	53	5	2010	2010	NUM
cjfa-28099	53	6	)	)	PUNCT
cjfa-28099	53	7	examined	examine	VERB
cjfa-28099	53	8	the	the	DET
cjfa-28099	53	9	association	association	NOUN
cjfa-28099	53	10	between	between	ADP
cjfa-28099	53	11	the	the	DET
cjfa-28099	53	12	executive	executive	NOUN
cjfa-28099	53	13	’s	’s	PART
cjfa-28099	53	14	gender	gender	NOUN
cjfa-28099	53	15	and	and	CCONJ
cjfa-28099	53	16	earnings	earning	NOUN
cjfa-28099	53	17	management	management	NOUN
cjfa-28099	53	18	through	through	ADP
cjfa-28099	53	19	discretionary	discretionary	ADJ
cjfa-28099	53	20	accruals	accrual	NOUN
cjfa-28099	53	21	.	.	PUNCT
cjfa-28099	54	1	the	the	DET
cjfa-28099	54	2	result	result	NOUN
cjfa-28099	54	3	found	find	VERB
cjfa-28099	54	4	no	no	DET
cjfa-28099	54	5	relationship	relationship	NOUN
cjfa-28099	54	6	with	with	ADP
cjfa-28099	54	7	ceo	ceo	NOUN
cjfa-28099	54	8	’s	’s	PART
cjfa-28099	54	9	gender	gender	NOUN
cjfa-28099	54	10	and	and	CCONJ
cjfa-28099	54	11	earnings	earning	NOUN
cjfa-28099	54	12	management	management	NOUN
cjfa-28099	54	13	,	,	PUNCT
cjfa-28099	54	14	while	while	SCONJ
cjfa-28099	54	15	female	female	ADJ
cjfa-28099	54	16	cfos	cfos	NOUN
cjfa-28099	54	17	have	have	VERB
cjfa-28099	54	18	more	more	ADJ
cjfa-28099	54	19	conservation	conservation	NOUN
cjfa-28099	54	20	and	and	CCONJ
cjfa-28099	54	21	report	report	VERB
cjfa-28099	54	22	more	more	ADJ
cjfa-28099	54	23	earnings	earning	NOUN
cjfa-28099	54	24	quality	quality	NOUN
cjfa-28099	54	25	.	.	PUNCT
cjfa-28099	55	1	srinidhi	srinidhi	PROPN
cjfa-28099	55	2	et	et	PROPN
cjfa-28099	55	3	al	al	PROPN
cjfa-28099	55	4	.	.	PROPN
cjfa-28099	56	1	(	(	PUNCT
cjfa-28099	56	2	2011	2011	NUM
cjfa-28099	56	3	)	)	PUNCT
cjfa-28099	56	4	mentioned	mention	VERB
cjfa-28099	56	5	firms	firm	NOUN
cjfa-28099	56	6	can	can	AUX
cjfa-28099	56	7	reduce	reduce	VERB
cjfa-28099	56	8	earnings	earning	NOUN
cjfa-28099	56	9	management	management	NOUN
cjfa-28099	56	10	and	and	CCONJ
cjfa-28099	56	11	present	present	ADJ
cjfa-28099	56	12	high	high	ADJ
cjfa-28099	56	13	quality	quality	NOUN
cjfa-28099	56	14	of	of	ADP
cjfa-28099	56	15	earnings	earning	NOUN
cjfa-28099	56	16	by	by	ADP
cjfa-28099	56	17	female	female	ADJ
cjfa-28099	56	18	participation	participation	NOUN
cjfa-28099	56	19	.	.	PUNCT
cjfa-28099	57	1	gavious	gavious	ADJ
cjfa-28099	57	2	,	,	PUNCT
cjfa-28099	57	3	segev	segev	NOUN
cjfa-28099	57	4	and	and	CCONJ
cjfa-28099	57	5	yosef	yosef	PROPN
cjfa-28099	57	6	(	(	PUNCT
cjfa-28099	57	7	2012	2012	NUM
cjfa-28099	57	8	)	)	PUNCT
cjfa-28099	57	9	studied	study	VERB
cjfa-28099	57	10	and	and	CCONJ
cjfa-28099	57	11	found	find	VERB
cjfa-28099	57	12	a	a	DET
cjfa-28099	57	13	negative	negative	ADJ
cjfa-28099	57	14	association	association	NOUN
cjfa-28099	57	15	between	between	ADP
cjfa-28099	57	16	female	female	ADJ
cjfa-28099	57	17	managers	manager	NOUN
cjfa-28099	57	18	and	and	CCONJ
cjfa-28099	57	19	earnings	earning	NOUN
cjfa-28099	57	20	management	management	NOUN
cjfa-28099	57	21	that	that	PRON
cjfa-28099	57	22	imply	imply	VERB
cjfa-28099	57	23	firms	firm	NOUN
cjfa-28099	57	24	with	with	ADP
cjfa-28099	57	25	female	female	ADJ
cjfa-28099	57	26	ceos	ceo	NOUN
cjfa-28099	57	27	engage	engage	VERB
cjfa-28099	57	28	in	in	ADP
cjfa-28099	57	29	earnings	earning	NOUN
cjfa-28099	57	30	management	management	NOUN
cjfa-28099	57	31	lower	low	ADJ
cjfa-28099	57	32	than	than	ADP
cjfa-28099	57	33	those	those	DET
cjfa-28099	57	34	males	male	NOUN
cjfa-28099	57	35	.	.	PUNCT
cjfa-28099	58	1	arun	arun	PROPN
cjfa-28099	58	2	,	,	PUNCT
cjfa-28099	58	3	almahrog	almahrog	NOUN
cjfa-28099	58	4	and	and	CCONJ
cjfa-28099	58	5	aribi	aribi	PROPN
cjfa-28099	58	6	(	(	PUNCT
cjfa-28099	58	7	2015	2015	NUM
cjfa-28099	58	8	)	)	PUNCT
cjfa-28099	58	9	investigated	investigate	VERB
cjfa-28099	58	10	the	the	DET
cjfa-28099	58	11	female	female	ADJ
cjfa-28099	58	12	directors	director	NOUN
cjfa-28099	58	13	and	and	CCONJ
cjfa-28099	58	14	earnings	earning	NOUN
cjfa-28099	58	15	in	in	ADP
cjfa-28099	58	16	uk	uk	PROPN
cjfa-28099	58	17	found	find	VERB
cjfa-28099	58	18	independent	independent	ADJ
cjfa-28099	58	19	female	female	ADJ
cjfa-28099	58	20	directors	director	NOUN
cjfa-28099	58	21	have	have	VERB
cjfa-28099	58	22	more	more	ADJ
cjfa-28099	58	23	caution	caution	NOUN
cjfa-28099	58	24	to	to	ADP
cjfa-28099	58	25	using	use	VERB
cjfa-28099	58	26	accounting	accounting	NOUN
cjfa-28099	58	27	policies	policy	NOUN
cjfa-28099	58	28	and	and	CCONJ
cjfa-28099	58	29	prefer	prefer	VERB
cjfa-28099	58	30	to	to	PART
cjfa-28099	58	31	manage	manage	VERB
cjfa-28099	58	32	earnings	earning	NOUN
cjfa-28099	58	33	by	by	ADP
cjfa-28099	58	34	income	income	NOUN
cjfa-28099	58	35	decreasing	decreasing	NOUN
cjfa-28099	58	36	.	.	PUNCT
cjfa-28099	59	1	in	in	ADP
cjfa-28099	59	2	the	the	DET
cjfa-28099	59	3	comparison	comparison	NOUN
cjfa-28099	59	4	of	of	ADP
cjfa-28099	59	5	earnings	earning	NOUN
cjfa-28099	59	6	management	management	NOUN
cjfa-28099	59	7	in	in	ADP
cjfa-28099	59	8	firms	firm	NOUN
cjfa-28099	59	9	with	with	ADP
cjfa-28099	59	10	low	low	ADJ
cjfa-28099	59	11	and	and	CCONJ
cjfa-28099	59	12	high	high	ADJ
cjfa-28099	59	13	debt	debt	NOUN
cjfa-28099	59	14	,	,	PUNCT
cjfa-28099	59	15	the	the	DET
cjfa-28099	59	16	result	result	NOUN
cjfa-28099	59	17	found	find	VERB
cjfa-28099	59	18	firms	firm	NOUN
cjfa-28099	59	19	with	with	ADP
cjfa-28099	59	20	low	low	ADJ
cjfa-28099	59	21	debt	debt	NOUN
cjfa-28099	59	22	have	have	VERB
cjfa-28099	59	23	a	a	DET
cjfa-28099	59	24	positive	positive	ADJ
cjfa-28099	59	25	effect	effect	NOUN
cjfa-28099	59	26	on	on	ADP
cjfa-28099	59	27	female	female	ADJ
cjfa-28099	59	28	directors	director	NOUN
cjfa-28099	59	29	on	on	ADP
cjfa-28099	59	30	earnings	earning	NOUN
cjfa-28099	59	31	management	management	NOUN
cjfa-28099	59	32	.	.	PUNCT
cjfa-28099	60	1	in	in	ADP
cjfa-28099	60	2	addition	addition	NOUN
cjfa-28099	60	3	,	,	PUNCT
cjfa-28099	60	4	sun	sun	NOUN
cjfa-28099	60	5	,	,	PUNCT
cjfa-28099	60	6	liu	liu	PROPN
cjfa-28099	60	7	and	and	CCONJ
cjfa-28099	60	8	lan	lan	PROPN
cjfa-28099	60	9	(	(	PUNCT
cjfa-28099	60	10	2011	2011	NUM
cjfa-28099	60	11	)	)	PUNCT
cjfa-28099	60	12	found	find	VERB
cjfa-28099	60	13	evidence	evidence	NOUN
cjfa-28099	60	14	of	of	ADP
cjfa-28099	60	15	female	female	ADJ
cjfa-28099	60	16	representation	representation	NOUN
cjfa-28099	60	17	in	in	ADP
cjfa-28099	60	18	the	the	DET
cjfa-28099	60	19	audit	audit	NOUN
cjfa-28099	60	20	committee	committee	NOUN
cjfa-28099	60	21	has	have	VERB
cjfa-28099	60	22	no	no	DET
cjfa-28099	60	23	impact	impact	NOUN
cjfa-28099	60	24	on	on	ADP
cjfa-28099	60	25	earnings	earning	NOUN
cjfa-28099	60	26	management	management	NOUN
cjfa-28099	60	27	.	.	PUNCT
cjfa-28099	61	1	na	na	NOUN
cjfa-28099	61	2	and	and	CCONJ
cjfa-28099	61	3	hong	hong	PROPN
cjfa-28099	61	4	(	(	PUNCT
cjfa-28099	61	5	2017	2017	NUM
cjfa-28099	61	6	)	)	PUNCT
cjfa-28099	61	7	studied	study	VERB
cjfa-28099	61	8	ceo	ceo	NOUN
cjfa-28099	61	9	gender	gender	NOUN
cjfa-28099	61	10	and	and	CCONJ
cjfa-28099	61	11	earnings	earning	NOUN
cjfa-28099	61	12	management	management	NOUN
cjfa-28099	61	13	,	,	PUNCT
cjfa-28099	61	14	by	by	ADP
cjfa-28099	61	15	focusing	focus	VERB
cjfa-28099	61	16	on	on	ADP
cjfa-28099	61	17	the	the	DET
cjfa-28099	61	18	ceo	ceo	NOUN
cjfa-28099	61	19	and	and	CCONJ
cjfa-28099	61	20	earnings	earning	NOUN
cjfa-28099	61	21	management	management	NOUN
cjfa-28099	61	22	over	over	ADP
cjfa-28099	61	23	14	14	NUM
cjfa-28099	61	24	years	year	NOUN
cjfa-28099	61	25	,	,	PUNCT
cjfa-28099	61	26	the	the	DET
cjfa-28099	61	27	result	result	NOUN
cjfa-28099	61	28	shows	show	VERB
cjfa-28099	61	29	male	male	ADJ
cjfa-28099	61	30	ceos	ceo	NOUN
cjfa-28099	61	31	engage	engage	VERB
cjfa-28099	61	32	more	more	ADV
cjfa-28099	61	33	aggressively	aggressively	ADV
cjfa-28099	61	34	in	in	ADP
cjfa-28099	61	35	earnings	earning	NOUN
cjfa-28099	61	36	management	management	NOUN
cjfa-28099	61	37	both	both	CCONJ
cjfa-28099	61	38	in	in	ADP
cjfa-28099	61	39	discretionary	discretionary	ADJ
cjfa-28099	61	40	accruals	accrual	NOUN
cjfa-28099	61	41	and	and	CCONJ
cjfa-28099	61	42	real	real	ADJ
cjfa-28099	61	43	activities	activity	NOUN
cjfa-28099	61	44	earnings	earning	NOUN
cjfa-28099	61	45	management	management	NOUN
cjfa-28099	61	46	to	to	PART
cjfa-28099	61	47	report	report	VERB
cjfa-28099	61	48	or	or	CCONJ
cjfa-28099	61	49	achieve	achieve	VERB
cjfa-28099	61	50	small	small	ADJ
cjfa-28099	61	51	earnings	earning	NOUN
cjfa-28099	61	52	.	.	PUNCT
cjfa-28099	62	1	in	in	ADP
cjfa-28099	62	2	other	other	ADJ
cjfa-28099	62	3	characters	character	NOUN
cjfa-28099	62	4	that	that	PRON
cjfa-28099	62	5	are	be	AUX
cjfa-28099	62	6	job	job	NOUN
cjfa-28099	62	7	and	and	CCONJ
cjfa-28099	62	8	non	non	ADJ
cjfa-28099	62	9	-	-	ADJ
cjfa-28099	62	10	job	job	NOUN
cjfa-28099	62	11	related	relate	VERB
cjfa-28099	62	12	,	,	PUNCT
cjfa-28099	62	13	xiong	xiong	PROPN
cjfa-28099	62	14	(	(	PUNCT
cjfa-28099	62	15	2016	2016	NUM
cjfa-28099	62	16	)	)	PUNCT
cjfa-28099	62	17	studied	study	VERB
cjfa-28099	62	18	the	the	DET
cjfa-28099	62	19	association	association	NOUN
cjfa-28099	62	20	between	between	ADP
cjfa-28099	62	21	four	four	NUM
cjfa-28099	62	22	factors	factor	NOUN
cjfa-28099	62	23	of	of	ADP
cjfa-28099	62	24	chairman	chairman	NOUN
cjfa-28099	62	25	characteristics	characteristic	NOUN
cjfa-28099	62	26	and	and	CCONJ
cjfa-28099	62	27	earnings	earning	NOUN
cjfa-28099	62	28	management	management	NOUN
cjfa-28099	62	29	based	base	VERB
cjfa-28099	62	30	on	on	ADP
cjfa-28099	62	31	the	the	DET
cjfa-28099	62	32	chinese	chinese	ADJ
cjfa-28099	62	33	companies	company	NOUN
cjfa-28099	62	34	listed	list	VERB
cjfa-28099	62	35	during	during	ADP
cjfa-28099	62	36	2005–2014	2005–2014	NUM
cjfa-28099	62	37	.	.	PUNCT
cjfa-28099	63	1	the	the	DET
cjfa-28099	63	2	study	study	NOUN
cjfa-28099	63	3	measured	measure	VERB
cjfa-28099	63	4	characteristics	characteristic	NOUN
cjfa-28099	63	5	as	as	ADP
cjfa-28099	63	6	age	age	NOUN
cjfa-28099	63	7	,	,	PUNCT
cjfa-28099	63	8	gender	gender	NOUN
cjfa-28099	63	9	,	,	PUNCT
cjfa-28099	63	10	tenure	tenure	NOUN
cjfa-28099	63	11	and	and	CCONJ
cjfa-28099	63	12	education	education	NOUN
cjfa-28099	63	13	,	,	PUNCT
cjfa-28099	63	14	and	and	CCONJ
cjfa-28099	63	15	earnings	earning	NOUN
cjfa-28099	63	16	management	management	NOUN
cjfa-28099	63	17	as	as	ADP
cjfa-28099	63	18	accruals	accrual	NOUN
cjfa-28099	63	19	-	-	PUNCT
cjfa-28099	63	20	based	base	VERB
cjfa-28099	63	21	and	and	CCONJ
cjfa-28099	63	22	real	real	ADJ
cjfa-28099	63	23	earnings	earning	NOUN
cjfa-28099	63	24	management	management	NOUN
cjfa-28099	63	25	by	by	ADP
cjfa-28099	63	26	following	follow	VERB
cjfa-28099	63	27	mcnichols	mcnichol	NOUN
cjfa-28099	63	28	and	and	CCONJ
cjfa-28099	63	29	roychowdhury	roychowdhury	NOUN
cjfa-28099	63	30	.	.	PUNCT
cjfa-28099	64	1	result	result	NOUN
cjfa-28099	64	2	reveals	reveal	VERB
cjfa-28099	64	3	both	both	DET
cjfa-28099	64	4	approaches	approach	NOUN
cjfa-28099	64	5	of	of	ADP
cjfa-28099	64	6	earnings	earning	NOUN
cjfa-28099	64	7	management	management	NOUN
cjfa-28099	64	8	decreases	decrease	VERB
cjfa-28099	64	9	in	in	ADP
cjfa-28099	64	10	firms	firm	NOUN
cjfa-28099	64	11	with	with	ADP
cjfa-28099	64	12	older	old	ADJ
cjfa-28099	64	13	,	,	PUNCT
cjfa-28099	64	14	female	female	ADJ
cjfa-28099	64	15	,	,	PUNCT
cjfa-28099	64	16	long	long	ADV
cjfa-28099	64	17	-	-	PUNCT
cjfa-28099	64	18	tenured	tenure	VERB
cjfa-28099	64	19	and	and	CCONJ
cjfa-28099	64	20	high	high	ADJ
cjfa-28099	64	21	education	education	NOUN
cjfa-28099	64	22	executives	executive	NOUN
cjfa-28099	64	23	.	.	PUNCT
cjfa-28099	65	1	li	li	PROPN
cjfa-28099	65	2	,	,	PUNCT
cjfa-28099	65	3	tseng	tseng	PROPN
cjfa-28099	65	4	and	and	CCONJ
cjfa-28099	65	5	chen	chen	PROPN
cjfa-28099	65	6	(	(	PUNCT
cjfa-28099	65	7	2016	2016	NUM
cjfa-28099	65	8	)	)	PUNCT
cjfa-28099	65	9	investigated	investigate	VERB
cjfa-28099	65	10	the	the	DET
cjfa-28099	65	11	association	association	NOUN
cjfa-28099	65	12	about	about	ADP
cjfa-28099	65	13	tmts	tmts	PROPN
cjfa-28099	65	14	characteristics	characteristic	NOUN
cjfa-28099	65	15	and	and	CCONJ
cjfa-28099	65	16	corporate	corporate	ADJ
cjfa-28099	65	17	real	real	ADJ
cjfa-28099	65	18	earnings	earning	NOUN
cjfa-28099	65	19	management	management	NOUN
cjfa-28099	65	20	by	by	ADP
cjfa-28099	65	21	focusing	focus	VERB
cjfa-28099	65	22	three	three	NUM
cjfa-28099	65	23	factors	factor	NOUN
cjfa-28099	65	24	of	of	ADP
cjfa-28099	65	25	characteristics	characteristic	NOUN
cjfa-28099	65	26	that	that	PRON
cjfa-28099	65	27	are	be	AUX
cjfa-28099	65	28	education	education	NOUN
cjfa-28099	65	29	level	level	NOUN
cjfa-28099	65	30	,	,	PUNCT
cjfa-28099	65	31	core	core	ADJ
cjfa-28099	65	32	functional	functional	ADJ
cjfa-28099	65	33	expertise	expertise	NOUN
cjfa-28099	65	34	and	and	CCONJ
cjfa-28099	65	35	accounting	accounting	NOUN
cjfa-28099	65	36	proficiency	proficiency	NOUN
cjfa-28099	65	37	.	.	PUNCT
cjfa-28099	66	1	the	the	DET
cjfa-28099	66	2	data	datum	NOUN
cjfa-28099	66	3	were	be	AUX
cjfa-28099	66	4	collected	collect	VERB
cjfa-28099	66	5	from	from	ADP
cjfa-28099	66	6	taiwanese	taiwanese	ADJ
cjfa-28099	66	7	listed	list	VERB
cjfa-28099	66	8	firms	firm	NOUN
cjfa-28099	66	9	during	during	ADP
cjfa-28099	66	10	2006–2010	2006–2010	NUM
cjfa-28099	66	11	.	.	PUNCT
cjfa-28099	67	1	the	the	DET
cjfa-28099	67	2	empirical	empirical	ADJ
cjfa-28099	67	3	results	result	NOUN
cjfa-28099	67	4	reveal	reveal	VERB
cjfa-28099	67	5	a	a	DET
cjfa-28099	67	6	negative	negative	ADJ
cjfa-28099	67	7	association	association	NOUN
cjfa-28099	67	8	between	between	ADP
cjfa-28099	67	9	two	two	NUM
cjfa-28099	67	10	factors	factor	NOUN
cjfa-28099	67	11	of	of	ADP
cjfa-28099	67	12	characteristics	characteristic	NOUN
cjfa-28099	67	13	(	(	PUNCT
cjfa-28099	67	14	education	education	NOUN
cjfa-28099	67	15	and	and	CCONJ
cjfa-28099	67	16	core	core	NOUN
cjfa-28099	67	17	function	function	NOUN
cjfa-28099	67	18	expertise	expertise	NOUN
cjfa-28099	67	19	)	)	PUNCT
cjfa-28099	67	20	and	and	CCONJ
cjfa-28099	67	21	real	real	ADJ
cjfa-28099	67	22	earnings	earning	NOUN
cjfa-28099	67	23	management	management	NOUN
cjfa-28099	67	24	,	,	PUNCT
cjfa-28099	67	25	in	in	ADP
cjfa-28099	67	26	contrast	contrast	NOUN
cjfa-28099	67	27	,	,	PUNCT
cjfa-28099	67	28	there	there	PRON
cjfa-28099	67	29	is	be	VERB
cjfa-28099	67	30	a	a	DET
cjfa-28099	67	31	positive	positive	ADJ
cjfa-28099	67	32	association	association	NOUN
cjfa-28099	67	33	between	between	ADP
cjfa-28099	67	34	accounting	accounting	NOUN
cjfa-28099	67	35	proficiency	proficiency	NOUN
cjfa-28099	67	36	and	and	CCONJ
cjfa-28099	67	37	manage	manage	VERB
cjfa-28099	67	38	earnings	earning	NOUN
cjfa-28099	67	39	through	through	ADP
cjfa-28099	67	40	real	real	ADJ
cjfa-28099	67	41	rojana	rojana	PROPN
cjfa-28099	67	42	khunkaew	khunkaew	NOUN
cjfa-28099	67	43	,	,	PUNCT
cjfa-28099	67	44	yang	yang	PROPN
cjfa-28099	67	45	qingxiang54	qingxiang54	PROPN
cjfa-28099	67	46	activities	activity	NOUN
cjfa-28099	67	47	.	.	PUNCT
cjfa-28099	68	1	that	that	DET
cjfa-28099	68	2	result	result	NOUN
cjfa-28099	68	3	can	can	AUX
cjfa-28099	68	4	imply	imply	VERB
cjfa-28099	68	5	higher	high	ADJ
cjfa-28099	68	6	education	education	NOUN
cjfa-28099	68	7	and	and	CCONJ
cjfa-28099	68	8	greater	great	ADJ
cjfa-28099	68	9	core	core	ADJ
cjfa-28099	68	10	functional	functional	ADJ
cjfa-28099	68	11	area	area	NOUN
cjfa-28099	68	12	(	(	PUNCT
cjfa-28099	68	13	measured	measure	VERB
cjfa-28099	68	14	by	by	ADP
cjfa-28099	68	15	master	master	NOUN
cjfa-28099	68	16	’s	’s	PART
cjfa-28099	68	17	degree	degree	NOUN
cjfa-28099	68	18	and	and	CCONJ
cjfa-28099	68	19	core	core	ADJ
cjfa-28099	68	20	functional	functional	ADJ
cjfa-28099	68	21	area	area	NOUN
cjfa-28099	68	22	that	that	PRON
cjfa-28099	68	23	is	be	AUX
cjfa-28099	68	24	the	the	DET
cjfa-28099	68	25	area	area	NOUN
cjfa-28099	68	26	of	of	ADP
cjfa-28099	68	27	management	management	NOUN
cjfa-28099	68	28	such	such	ADJ
cjfa-28099	68	29	as	as	ADP
cjfa-28099	68	30	,	,	PUNCT
cjfa-28099	68	31	operation	operation	NOUN
cjfa-28099	68	32	,	,	PUNCT
cjfa-28099	68	33	production	production	NOUN
cjfa-28099	68	34	,	,	PUNCT
cjfa-28099	68	35	marketing	marketing	NOUN
cjfa-28099	68	36	,	,	PUNCT
cjfa-28099	68	37	and	and	CCONJ
cjfa-28099	68	38	finance	finance	NOUN
cjfa-28099	68	39	)	)	PUNCT
cjfa-28099	68	40	reduce	reduce	VERB
cjfa-28099	68	41	the	the	DET
cjfa-28099	68	42	executive	executive	NOUN
cjfa-28099	68	43	’s	’s	PART
cjfa-28099	68	44	incentive	incentive	NOUN
cjfa-28099	68	45	to	to	PART
cjfa-28099	68	46	manage	manage	VERB
cjfa-28099	68	47	earnings	earning	NOUN
cjfa-28099	68	48	.	.	PUNCT
cjfa-28099	69	1	in	in	ADP
cjfa-28099	69	2	accounting	accounting	NOUN
cjfa-28099	69	3	proficiency	proficiency	NOUN
cjfa-28099	69	4	factors	factor	NOUN
cjfa-28099	69	5	(	(	PUNCT
cjfa-28099	69	6	measured	measure	VERB
cjfa-28099	69	7	by	by	ADP
cjfa-28099	69	8	cpa	cpa	NOUN
cjfa-28099	69	9	certificates	certificate	NOUN
cjfa-28099	69	10	)	)	PUNCT
cjfa-28099	69	11	,	,	PUNCT
cjfa-28099	69	12	executives	executive	NOUN
cjfa-28099	69	13	who	who	PRON
cjfa-28099	69	14	have	have	VERB
cjfa-28099	69	15	accounting	accounting	NOUN
cjfa-28099	69	16	proficiency	proficiency	NOUN
cjfa-28099	69	17	tend	tend	VERB
cjfa-28099	69	18	to	to	PART
cjfa-28099	69	19	engage	engage	VERB
cjfa-28099	69	20	more	more	ADV
cjfa-28099	69	21	in	in	ADP
cjfa-28099	69	22	manage	manage	VERB
cjfa-28099	69	23	earnings	earning	NOUN
cjfa-28099	69	24	by	by	ADP
cjfa-28099	69	25	operating	operate	VERB
cjfa-28099	69	26	activities	activity	NOUN
cjfa-28099	69	27	.	.	PUNCT
cjfa-28099	70	1	sooksanit	sooksanit	NOUN
cjfa-28099	70	2	(	(	PUNCT
cjfa-28099	70	3	2016	2016	NUM
cjfa-28099	70	4	)	)	PUNCT
cjfa-28099	70	5	studied	study	VERB
cjfa-28099	70	6	the	the	DET
cjfa-28099	70	7	association	association	NOUN
cjfa-28099	70	8	between	between	ADP
cjfa-28099	70	9	ceo	ceo	PROPN
cjfa-28099	70	10	,	,	PUNCT
cjfa-28099	70	11	cfo	cfo	PROPN
cjfa-28099	70	12	characteristics	characteristic	NOUN
cjfa-28099	70	13	and	and	CCONJ
cjfa-28099	70	14	earnings	earning	NOUN
cjfa-28099	70	15	management	management	NOUN
cjfa-28099	70	16	by	by	ADP
cjfa-28099	70	17	using	use	VERB
cjfa-28099	70	18	abnormal	abnormal	ADJ
cjfa-28099	70	19	discretionary	discretionary	ADJ
cjfa-28099	70	20	expenses	expense	NOUN
cjfa-28099	70	21	as	as	ADP
cjfa-28099	70	22	a	a	DET
cjfa-28099	70	23	proxy	proxy	NOUN
cjfa-28099	70	24	.	.	PUNCT
cjfa-28099	71	1	the	the	DET
cjfa-28099	71	2	study	study	NOUN
cjfa-28099	71	3	collected	collect	VERB
cjfa-28099	71	4	data	datum	NOUN
cjfa-28099	71	5	from	from	ADP
cjfa-28099	71	6	firms	firm	NOUN
cjfa-28099	71	7	listed	list	VERB
cjfa-28099	71	8	from	from	ADP
cjfa-28099	71	9	the	the	DET
cjfa-28099	71	10	stock	stock	NOUN
cjfa-28099	71	11	exchange	exchange	NOUN
cjfa-28099	71	12	of	of	ADP
cjfa-28099	71	13	thailand	thailand	PROPN
cjfa-28099	71	14	during	during	ADP
cjfa-28099	71	15	2011–2015	2011–2015	NUM
cjfa-28099	71	16	.	.	PUNCT
cjfa-28099	72	1	the	the	DET
cjfa-28099	72	2	result	result	NOUN
cjfa-28099	72	3	found	find	VERB
cjfa-28099	72	4	ceo	ceo	NOUN
cjfa-28099	72	5	’s	’s	PART
cjfa-28099	72	6	age	age	NOUN
cjfa-28099	72	7	has	have	VERB
cjfa-28099	72	8	a	a	DET
cjfa-28099	72	9	positive	positive	ADJ
cjfa-28099	72	10	association	association	NOUN
cjfa-28099	72	11	with	with	ADP
cjfa-28099	72	12	abnormal	abnormal	ADJ
cjfa-28099	72	13	discretionary	discretionary	ADJ
cjfa-28099	72	14	expenses	expense	NOUN
cjfa-28099	72	15	at	at	ADP
cjfa-28099	72	16	the	the	DET
cjfa-28099	72	17	same	same	ADJ
cjfa-28099	72	18	time	time	NOUN
cjfa-28099	72	19	gender	gender	NOUN
cjfa-28099	72	20	and	and	CCONJ
cjfa-28099	72	21	tenure	tenure	NOUN
cjfa-28099	72	22	have	have	VERB
cjfa-28099	72	23	no	no	DET
cjfa-28099	72	24	relationship	relationship	NOUN
cjfa-28099	72	25	.	.	PUNCT
cjfa-28099	73	1	in	in	ADP
cjfa-28099	73	2	another	another	DET
cjfa-28099	73	3	part	part	NOUN
cjfa-28099	73	4	,	,	PUNCT
cjfa-28099	73	5	cfo	cfo	PROPN
cjfa-28099	73	6	’s	’s	PART
cjfa-28099	73	7	higher	high	ADJ
cjfa-28099	73	8	age	age	NOUN
cjfa-28099	73	9	and	and	CCONJ
cjfa-28099	73	10	male	male	ADJ
cjfa-28099	73	11	gender	gender	NOUN
cjfa-28099	73	12	tend	tend	VERB
cjfa-28099	73	13	to	to	PART
cjfa-28099	73	14	have	have	VERB
cjfa-28099	73	15	higher	high	ADJ
cjfa-28099	73	16	abnormal	abnormal	ADJ
cjfa-28099	73	17	discretionary	discretionary	ADJ
cjfa-28099	73	18	expenses	expense	NOUN
cjfa-28099	73	19	,	,	PUNCT
cjfa-28099	73	20	but	but	CCONJ
cjfa-28099	73	21	cfo	cfo	NOUN
cjfa-28099	73	22	’s	’s	NOUN
cjfa-28099	73	23	with	with	ADP
cjfa-28099	73	24	longterm	longterm	PROPN
cjfa-28099	73	25	tenure	tenure	NOUN
cjfa-28099	73	26	have	have	VERB
cjfa-28099	73	27	less	less	ADJ
cjfa-28099	73	28	level	level	NOUN
cjfa-28099	73	29	of	of	ADP
cjfa-28099	73	30	abnormal	abnormal	ADJ
cjfa-28099	73	31	discretionary	discretionary	ADJ
cjfa-28099	73	32	expenses	expense	NOUN
cjfa-28099	73	33	.	.	PUNCT
cjfa-28099	74	1	apart	apart	ADV
cjfa-28099	74	2	from	from	ADP
cjfa-28099	74	3	age	age	NOUN
cjfa-28099	74	4	and	and	CCONJ
cjfa-28099	74	5	tenure	tenure	NOUN
cjfa-28099	74	6	,	,	PUNCT
cjfa-28099	74	7	there	there	PRON
cjfa-28099	74	8	were	be	VERB
cjfa-28099	74	9	also	also	ADV
cjfa-28099	74	10	prior	prior	ADJ
cjfa-28099	74	11	studies	study	NOUN
cjfa-28099	74	12	on	on	ADP
cjfa-28099	74	13	the	the	DET
cjfa-28099	74	14	impact	impact	NOUN
cjfa-28099	74	15	of	of	ADP
cjfa-28099	74	16	board	board	NOUN
cjfa-28099	74	17	effectiveness	effectiveness	NOUN
cjfa-28099	74	18	on	on	ADP
cjfa-28099	74	19	earnings	earning	NOUN
cjfa-28099	74	20	management	management	NOUN
cjfa-28099	74	21	base	base	NOUN
cjfa-28099	74	22	on	on	ADP
cjfa-28099	74	23	four	four	NUM
cjfa-28099	74	24	industries	industry	NOUN
cjfa-28099	74	25	in	in	ADP
cjfa-28099	74	26	thailand	thailand	PROPN
cjfa-28099	74	27	that	that	PRON
cjfa-28099	74	28	are	be	AUX
cjfa-28099	74	29	agro	agro	ADJ
cjfa-28099	74	30	and	and	CCONJ
cjfa-28099	74	31	food	food	NOUN
cjfa-28099	74	32	,	,	PUNCT
cjfa-28099	74	33	resources	resource	NOUN
cjfa-28099	74	34	,	,	PUNCT
cjfa-28099	74	35	technology	technology	NOUN
cjfa-28099	74	36	,	,	PUNCT
cjfa-28099	74	37	and	and	CCONJ
cjfa-28099	74	38	consumer	consumer	NOUN
cjfa-28099	74	39	products	product	NOUN
cjfa-28099	74	40	by	by	ADP
cjfa-28099	74	41	using	use	VERB
cjfa-28099	74	42	the	the	DET
cjfa-28099	74	43	proportion	proportion	NOUN
cjfa-28099	74	44	of	of	ADP
cjfa-28099	74	45	expertise	expertise	NOUN
cjfa-28099	74	46	in	in	ADP
cjfa-28099	74	47	finance	finance	NOUN
cjfa-28099	74	48	and	and	CCONJ
cjfa-28099	74	49	accounting	accounting	NOUN
cjfa-28099	74	50	,	,	PUNCT
cjfa-28099	74	51	a	a	DET
cjfa-28099	74	52	number	number	NOUN
cjfa-28099	74	53	of	of	ADP
cjfa-28099	74	54	meetings	meeting	NOUN
cjfa-28099	74	55	of	of	ADP
cjfa-28099	74	56	the	the	DET
cjfa-28099	74	57	board	board	NOUN
cjfa-28099	74	58	,	,	PUNCT
cjfa-28099	74	59	the	the	DET
cjfa-28099	74	60	proportion	proportion	NOUN
cjfa-28099	74	61	of	of	ADP
cjfa-28099	74	62	the	the	DET
cjfa-28099	74	63	audit	audit	NOUN
cjfa-28099	74	64	committee	committee	NOUN
cjfa-28099	74	65	,	,	PUNCT
cjfa-28099	74	66	and	and	CCONJ
cjfa-28099	74	67	shareholder	shareholder	NOUN
cjfa-28099	74	68	structure	structure	NOUN
cjfa-28099	74	69	to	to	PART
cjfa-28099	74	70	measure	measure	VERB
cjfa-28099	74	71	board	board	NOUN
cjfa-28099	74	72	effectiveness	effectiveness	NOUN
cjfa-28099	74	73	.	.	PUNCT
cjfa-28099	75	1	the	the	DET
cjfa-28099	75	2	result	result	NOUN
cjfa-28099	75	3	found	find	VERB
cjfa-28099	75	4	a	a	DET
cjfa-28099	75	5	negative	negative	ADJ
cjfa-28099	75	6	association	association	NOUN
cjfa-28099	75	7	between	between	ADP
cjfa-28099	75	8	the	the	DET
cjfa-28099	75	9	proportion	proportion	NOUN
cjfa-28099	75	10	of	of	ADP
cjfa-28099	75	11	directors	director	NOUN
cjfa-28099	75	12	who	who	PRON
cjfa-28099	75	13	have	have	VERB
cjfa-28099	75	14	financial	financial	ADJ
cjfa-28099	75	15	/	/	SYM
cjfa-28099	75	16	accounting	accounting	NOUN
cjfa-28099	75	17	expertise	expertise	NOUN
cjfa-28099	75	18	and	and	CCONJ
cjfa-28099	75	19	earnings	earning	NOUN
cjfa-28099	75	20	management	management	NOUN
cjfa-28099	75	21	,	,	PUNCT
cjfa-28099	75	22	in	in	ADP
cjfa-28099	75	23	contrast	contrast	NOUN
cjfa-28099	75	24	,	,	PUNCT
cjfa-28099	75	25	other	other	ADJ
cjfa-28099	75	26	factors	factor	NOUN
cjfa-28099	75	27	are	be	AUX
cjfa-28099	75	28	positive	positive	ADJ
cjfa-28099	75	29	that	that	SCONJ
cjfa-28099	75	30	imply	imply	VERB
cjfa-28099	75	31	firms	firm	NOUN
cjfa-28099	75	32	that	that	PRON
cjfa-28099	75	33	have	have	VERB
cjfa-28099	75	34	a	a	DET
cjfa-28099	75	35	high	high	ADJ
cjfa-28099	75	36	number	number	NOUN
cjfa-28099	75	37	of	of	ADP
cjfa-28099	75	38	meeting	meeting	NOUN
cjfa-28099	75	39	,	,	PUNCT
cjfa-28099	75	40	a	a	DET
cjfa-28099	75	41	high	high	ADJ
cjfa-28099	75	42	proportion	proportion	NOUN
cjfa-28099	75	43	of	of	ADP
cjfa-28099	75	44	audit	audit	NOUN
cjfa-28099	75	45	committee	committee	NOUN
cjfa-28099	75	46	and	and	CCONJ
cjfa-28099	75	47	the	the	DET
cjfa-28099	75	48	concentration	concentration	NOUN
cjfa-28099	75	49	of	of	ADP
cjfa-28099	75	50	major	major	ADJ
cjfa-28099	75	51	shareholder	shareholder	NOUN
cjfa-28099	75	52	would	would	AUX
cjfa-28099	75	53	increase	increase	VERB
cjfa-28099	75	54	earnings	earning	NOUN
cjfa-28099	75	55	by	by	ADP
cjfa-28099	75	56	using	use	VERB
cjfa-28099	75	57	discretionary	discretionary	ADJ
cjfa-28099	75	58	accruals	accrual	NOUN
cjfa-28099	75	59	(	(	PUNCT
cjfa-28099	75	60	ngamchom	ngamchom	NOUN
cjfa-28099	75	61	,	,	PUNCT
cjfa-28099	75	62	2015	2015	NUM
cjfa-28099	75	63	)	)	PUNCT
cjfa-28099	75	64	.	.	PUNCT
cjfa-28099	76	1	in	in	ADP
cjfa-28099	76	2	term	term	NOUN
cjfa-28099	76	3	of	of	ADP
cjfa-28099	76	4	real	real	ADJ
cjfa-28099	76	5	activities	activity	NOUN
cjfa-28099	76	6	earnings	earning	NOUN
cjfa-28099	76	7	management	management	NOUN
cjfa-28099	76	8	approach	approach	NOUN
cjfa-28099	76	9	,	,	PUNCT
cjfa-28099	76	10	researchers	researcher	NOUN
cjfa-28099	76	11	found	find	VERB
cjfa-28099	76	12	during	during	ADP
cjfa-28099	76	13	2004–2009	2004–2009	NUM
cjfa-28099	76	14	thai	thai	ADJ
cjfa-28099	76	15	firms	firm	NOUN
cjfa-28099	76	16	listed	list	VERB
cjfa-28099	76	17	used	use	VERB
cjfa-28099	76	18	real	real	ADJ
cjfa-28099	76	19	earnings	earning	NOUN
cjfa-28099	76	20	management	management	NOUN
cjfa-28099	76	21	including	include	VERB
cjfa-28099	76	22	sale	sale	NOUN
cjfa-28099	76	23	acceleration	acceleration	NOUN
cjfa-28099	76	24	,	,	PUNCT
cjfa-28099	76	25	overproduction	overproduction	NOUN
cjfa-28099	76	26	and	and	CCONJ
cjfa-28099	76	27	discretionary	discretionary	ADJ
cjfa-28099	76	28	expense	expense	NOUN
cjfa-28099	76	29	to	to	PART
cjfa-28099	76	30	get	get	VERB
cjfa-28099	76	31	better	well	ADJ
cjfa-28099	76	32	performance	performance	NOUN
cjfa-28099	76	33	(	(	PUNCT
cjfa-28099	76	34	wardani	wardani	PROPN
cjfa-28099	76	35	&	&	CCONJ
cjfa-28099	76	36	kusuma	kusuma	PROPN
cjfa-28099	76	37	,	,	PUNCT
cjfa-28099	76	38	2012	2012	NUM
cjfa-28099	76	39	)	)	PUNCT
cjfa-28099	76	40	.	.	PUNCT
cjfa-28099	77	1	hypothesis	hypothesis	NOUN
cjfa-28099	77	2	development	development	NOUN
cjfa-28099	77	3	over	over	ADP
cjfa-28099	77	4	the	the	DET
cjfa-28099	77	5	past	past	NOUN
cjfa-28099	77	6	,	,	PUNCT
cjfa-28099	77	7	researchers	researcher	NOUN
cjfa-28099	77	8	have	have	AUX
cjfa-28099	77	9	studied	study	VERB
cjfa-28099	77	10	the	the	DET
cjfa-28099	77	11	characteristics	characteristic	NOUN
cjfa-28099	77	12	of	of	ADP
cjfa-28099	77	13	the	the	DET
cjfa-28099	77	14	top	top	ADJ
cjfa-28099	77	15	management	management	NOUN
cjfa-28099	77	16	team	team	NOUN
cjfa-28099	77	17	(	(	PUNCT
cjfa-28099	77	18	tmt	tmt	PROPN
cjfa-28099	77	19	)	)	PUNCT
cjfa-28099	77	20	and	and	CCONJ
cjfa-28099	77	21	have	have	VERB
cjfa-28099	77	22	the	the	DET
cjfa-28099	77	23	argument	argument	NOUN
cjfa-28099	77	24	about	about	ADP
cjfa-28099	77	25	the	the	DET
cjfa-28099	77	26	association	association	NOUN
cjfa-28099	77	27	between	between	ADP
cjfa-28099	77	28	the	the	DET
cjfa-28099	77	29	organizational	organizational	ADJ
cjfa-28099	77	30	performance	performance	NOUN
cjfa-28099	77	31	and	and	CCONJ
cjfa-28099	77	32	tmt	tmt	PROPN
cjfa-28099	77	33	characteristics	characteristic	NOUN
cjfa-28099	77	34	.	.	PUNCT
cjfa-28099	78	1	hambrick	hambrick	PROPN
cjfa-28099	78	2	and	and	CCONJ
cjfa-28099	78	3	mason	mason	PROPN
cjfa-28099	78	4	(	(	PUNCT
cjfa-28099	78	5	1984	1984	NUM
cjfa-28099	78	6	)	)	PUNCT
cjfa-28099	78	7	reveal	reveal	VERB
cjfa-28099	78	8	the	the	DET
cjfa-28099	78	9	upper	upper	ADJ
cjfa-28099	78	10	echelons	echelon	NOUN
cjfa-28099	78	11	theory	theory	NOUN
cjfa-28099	78	12	that	that	PRON
cjfa-28099	78	13	is	be	AUX
cjfa-28099	78	14	the	the	DET
cjfa-28099	78	15	theory	theory	NOUN
cjfa-28099	78	16	about	about	ADP
cjfa-28099	78	17	the	the	DET
cjfa-28099	78	18	reflection	reflection	NOUN
cjfa-28099	78	19	of	of	ADP
cjfa-28099	78	20	the	the	DET
cjfa-28099	78	21	executive	executive	ADJ
cjfa-28099	78	22	performance	performance	NOUN
cjfa-28099	78	23	and	and	CCONJ
cjfa-28099	78	24	the	the	DET
cjfa-28099	78	25	effect	effect	NOUN
cjfa-28099	78	26	of	of	ADP
cjfa-28099	78	27	the	the	DET
cjfa-28099	78	28	manager	manager	NOUN
cjfa-28099	78	29	characteristics	characteristic	NOUN
cjfa-28099	78	30	to	to	PART
cjfa-28099	78	31	make	make	VERB
cjfa-28099	78	32	decision	decision	NOUN
cjfa-28099	78	33	management	management	NOUN
cjfa-28099	78	34	strategy	strategy	NOUN
cjfa-28099	78	35	.	.	PUNCT
cjfa-28099	79	1	based	base	VERB
cjfa-28099	79	2	on	on	ADP
cjfa-28099	79	3	the	the	DET
cjfa-28099	79	4	notion	notion	NOUN
cjfa-28099	79	5	,	,	PUNCT
cjfa-28099	79	6	they	they	PRON
cjfa-28099	79	7	show	show	VERB
cjfa-28099	79	8	two	two	NUM
cjfa-28099	79	9	cat	cat	NOUN
cjfa-28099	79	10	the	the	DET
cjfa-28099	79	11	characteristics	characteristic	NOUN
cjfa-28099	79	12	of	of	ADP
cjfa-28099	79	13	top	top	ADJ
cjfa-28099	79	14	management	management	NOUN
cjfa-28099	79	15	…	…	PUNCT
cjfa-28099	79	16	55	55	NUM
cjfa-28099	79	17	egories	egorie	NOUN
cjfa-28099	79	18	of	of	ADP
cjfa-28099	79	19	characteristics	characteristic	NOUN
cjfa-28099	79	20	:	:	PUNCT
cjfa-28099	79	21	the	the	DET
cjfa-28099	79	22	psychological	psychological	ADJ
cjfa-28099	79	23	and	and	CCONJ
cjfa-28099	79	24	demographic	demographic	ADJ
cjfa-28099	79	25	characteristics	characteristic	NOUN
cjfa-28099	79	26	.	.	PUNCT
cjfa-28099	80	1	they	they	PRON
cjfa-28099	80	2	recommended	recommend	VERB
cjfa-28099	80	3	using	use	VERB
cjfa-28099	80	4	demographics	demographic	NOUN
cjfa-28099	80	5	to	to	PART
cjfa-28099	80	6	evaluate	evaluate	VERB
cjfa-28099	80	7	the	the	DET
cjfa-28099	80	8	cognitive	cognitive	ADJ
cjfa-28099	80	9	base	base	NOUN
cjfa-28099	80	10	and	and	CCONJ
cjfa-28099	80	11	values	value	NOUN
cjfa-28099	80	12	because	because	SCONJ
cjfa-28099	80	13	psychological	psychological	ADJ
cjfa-28099	80	14	characteristic	characteristic	NOUN
cjfa-28099	80	15	is	be	AUX
cjfa-28099	80	16	difficult	difficult	ADJ
cjfa-28099	80	17	to	to	PART
cjfa-28099	80	18	observe	observe	VERB
cjfa-28099	80	19	.	.	PUNCT
cjfa-28099	81	1	naranjo	naranjo	PROPN
cjfa-28099	81	2	-	-	PUNCT
cjfa-28099	81	3	gil	gil	PROPN
cjfa-28099	81	4	,	,	PUNCT
cjfa-28099	81	5	hartmann	hartmann	PROPN
cjfa-28099	81	6	and	and	CCONJ
cjfa-28099	81	7	maas	maas	PROPN
cjfa-28099	81	8	(	(	PUNCT
cjfa-28099	81	9	2008	2008	NUM
cjfa-28099	81	10	)	)	PUNCT
cjfa-28099	81	11	study	study	NOUN
cjfa-28099	81	12	is	be	AUX
cjfa-28099	81	13	useful	useful	ADJ
cjfa-28099	81	14	to	to	PART
cjfa-28099	81	15	distinguish	distinguish	VERB
cjfa-28099	81	16	the	the	DET
cjfa-28099	81	17	tmt	tmt	PROPN
cjfa-28099	81	18	characteristics	characteristic	NOUN
cjfa-28099	81	19	into	into	ADP
cjfa-28099	81	20	two	two	NUM
cjfa-28099	81	21	groups	group	NOUN
cjfa-28099	81	22	:	:	PUNCT
cjfa-28099	81	23	a	a	DET
cjfa-28099	81	24	job	job	NOUN
cjfa-28099	81	25	(	(	PUNCT
cjfa-28099	81	26	background	background	NOUN
cjfa-28099	81	27	,	,	PUNCT
cjfa-28099	81	28	education	education	NOUN
cjfa-28099	81	29	,	,	PUNCT
cjfa-28099	81	30	and	and	CCONJ
cjfa-28099	81	31	tenure	tenure	NOUN
cjfa-28099	81	32	)	)	PUNCT
cjfa-28099	81	33	and	and	CCONJ
cjfa-28099	81	34	non	non	ADJ
cjfa-28099	81	35	–	–	PUNCT
cjfa-28099	81	36	job	job	NOUN
cjfa-28099	81	37	(	(	PUNCT
cjfa-28099	81	38	age	age	NOUN
cjfa-28099	81	39	and	and	CCONJ
cjfa-28099	81	40	gender	gender	NOUN
cjfa-28099	81	41	)	)	PUNCT
cjfa-28099	81	42	related	relate	VERB
cjfa-28099	81	43	characteristics	characteristic	NOUN
cjfa-28099	81	44	.	.	PUNCT
cjfa-28099	82	1	santoso	santoso	NOUN
cjfa-28099	82	2	and	and	CCONJ
cjfa-28099	82	3	fu	fu	PROPN
cjfa-28099	82	4	(	(	PUNCT
cjfa-28099	82	5	2014	2014	NUM
cjfa-28099	82	6	)	)	PUNCT
cjfa-28099	82	7	studied	study	VERB
cjfa-28099	82	8	indonesian	indonesian	ADJ
cjfa-28099	82	9	firms	firm	NOUN
cjfa-28099	82	10	in	in	ADP
cjfa-28099	82	11	2012	2012	NUM
cjfa-28099	82	12	by	by	ADP
cjfa-28099	82	13	investigating	investigate	VERB
cjfa-28099	82	14	the	the	DET
cjfa-28099	82	15	association	association	NOUN
cjfa-28099	82	16	between	between	ADP
cjfa-28099	82	17	ceos	ceos	PROPN
cjfa-28099	82	18	characteristics	characteristic	NOUN
cjfa-28099	82	19	and	and	CCONJ
cjfa-28099	82	20	earnings	earning	NOUN
cjfa-28099	82	21	management	management	NOUN
cjfa-28099	82	22	.	.	PUNCT
cjfa-28099	83	1	the	the	DET
cjfa-28099	83	2	result	result	NOUN
cjfa-28099	83	3	found	find	VERB
cjfa-28099	83	4	a	a	DET
cjfa-28099	83	5	negative	negative	ADJ
cjfa-28099	83	6	association	association	NOUN
cjfa-28099	83	7	between	between	ADP
cjfa-28099	83	8	age	age	NOUN
cjfa-28099	83	9	and	and	CCONJ
cjfa-28099	83	10	earnings	earning	NOUN
cjfa-28099	83	11	management	management	NOUN
cjfa-28099	83	12	that	that	PRON
cjfa-28099	83	13	implied	imply	VERB
cjfa-28099	83	14	older	old	ADJ
cjfa-28099	83	15	executive	executive	ADJ
cjfa-28099	83	16	report	report	NOUN
cjfa-28099	83	17	more	more	ADJ
cjfa-28099	83	18	earnings	earning	NOUN
cjfa-28099	83	19	quality	quality	NOUN
cjfa-28099	83	20	by	by	ADP
cjfa-28099	83	21	lower	low	ADJ
cjfa-28099	83	22	discretionary	discretionary	ADJ
cjfa-28099	83	23	accruals	accrual	NOUN
cjfa-28099	83	24	.	.	PUNCT
cjfa-28099	84	1	consistently	consistently	ADV
cjfa-28099	84	2	,	,	PUNCT
cjfa-28099	84	3	xiong	xiong	PROPN
cjfa-28099	84	4	(	(	PUNCT
cjfa-28099	84	5	2016	2016	NUM
cjfa-28099	84	6	)	)	PUNCT
cjfa-28099	84	7	found	find	VERB
cjfa-28099	84	8	the	the	DET
cjfa-28099	84	9	negative	negative	ADJ
cjfa-28099	84	10	association	association	NOUN
cjfa-28099	84	11	between	between	ADP
cjfa-28099	84	12	age	age	NOUN
cjfa-28099	84	13	of	of	ADP
cjfa-28099	84	14	chinese	chinese	ADJ
cjfa-28099	84	15	chairman	chairman	NOUN
cjfa-28099	84	16	and	and	CCONJ
cjfa-28099	84	17	earnings	earning	NOUN
cjfa-28099	84	18	management	management	NOUN
cjfa-28099	84	19	:	:	PUNCT
cjfa-28099	84	20	older	old	ADJ
cjfa-28099	84	21	chairman	chairman	NOUN
cjfa-28099	84	22	are	be	AUX
cjfa-28099	84	23	more	more	ADV
cjfa-28099	84	24	aware	aware	ADJ
cjfa-28099	84	25	of	of	ADP
cjfa-28099	84	26	their	their	PRON
cjfa-28099	84	27	management	management	NOUN
cjfa-28099	84	28	than	than	ADP
cjfa-28099	84	29	younger	young	ADJ
cjfa-28099	84	30	and	and	CCONJ
cjfa-28099	84	31	would	would	AUX
cjfa-28099	84	32	have	have	VERB
cjfa-28099	84	33	a	a	DET
cjfa-28099	84	34	low	low	ADJ
cjfa-28099	84	35	level	level	NOUN
cjfa-28099	84	36	of	of	ADP
cjfa-28099	84	37	earnings	earning	NOUN
cjfa-28099	84	38	management	management	NOUN
cjfa-28099	84	39	in	in	ADP
cjfa-28099	84	40	both	both	DET
cjfa-28099	84	41	approaches	approach	NOUN
cjfa-28099	84	42	;	;	PUNCT
cjfa-28099	84	43	accruals	accrual	NOUN
cjfa-28099	84	44	and	and	CCONJ
cjfa-28099	84	45	real	real	ADJ
cjfa-28099	84	46	earnings	earning	NOUN
cjfa-28099	84	47	management	management	NOUN
cjfa-28099	84	48	.	.	PUNCT
cjfa-28099	85	1	recently	recently	ADV
cjfa-28099	85	2	,	,	PUNCT
cjfa-28099	85	3	qi	qi	PROPN
cjfa-28099	85	4	,	,	PUNCT
cjfa-28099	85	5	lin	lin	PROPN
cjfa-28099	85	6	,	,	PUNCT
cjfa-28099	85	7	tian	tian	PROPN
cjfa-28099	85	8	and	and	CCONJ
cjfa-28099	85	9	lewis	lewis	PROPN
cjfa-28099	85	10	(	(	PUNCT
cjfa-28099	85	11	2018	2018	NUM
cjfa-28099	85	12	)	)	PUNCT
cjfa-28099	85	13	examined	examine	VERB
cjfa-28099	85	14	the	the	DET
cjfa-28099	85	15	relationship	relationship	NOUN
cjfa-28099	85	16	between	between	ADP
cjfa-28099	85	17	age	age	NOUN
cjfa-28099	85	18	of	of	ADP
cjfa-28099	85	19	management	management	NOUN
cjfa-28099	85	20	team	team	NOUN
cjfa-28099	85	21	and	and	CCONJ
cjfa-28099	85	22	em	em	PRON
cjfa-28099	85	23	,	,	PUNCT
cjfa-28099	85	24	the	the	DET
cjfa-28099	85	25	result	result	NOUN
cjfa-28099	85	26	found	find	VERB
cjfa-28099	85	27	executive	executive	NOUN
cjfa-28099	85	28	who	who	PRON
cjfa-28099	85	29	nearly	nearly	ADV
cjfa-28099	85	30	retirement	retirement	NOUN
cjfa-28099	85	31	would	would	AUX
cjfa-28099	85	32	less	less	ADV
cjfa-28099	85	33	engage	engage	VERB
cjfa-28099	85	34	in	in	ADP
cjfa-28099	85	35	em	em	PRON
cjfa-28099	85	36	,	,	PUNCT
cjfa-28099	85	37	which	which	PRON
cjfa-28099	85	38	reflects	reflect	VERB
cjfa-28099	85	39	older	old	ADJ
cjfa-28099	85	40	executive	executive	NOUN
cjfa-28099	85	41	have	have	VERB
cjfa-28099	85	42	more	more	ADJ
cjfa-28099	85	43	awareness	awareness	NOUN
cjfa-28099	85	44	of	of	ADP
cjfa-28099	85	45	business	business	NOUN
cjfa-28099	85	46	ethics	ethic	NOUN
cjfa-28099	85	47	.	.	PUNCT
cjfa-28099	86	1	thus	thus	ADV
cjfa-28099	86	2	,	,	PUNCT
cjfa-28099	86	3	whether	whether	SCONJ
cjfa-28099	86	4	tmt	tmt	PROPN
cjfa-28099	86	5	are	be	AUX
cjfa-28099	86	6	younger	young	ADJ
cjfa-28099	86	7	or	or	CCONJ
cjfa-28099	86	8	older	old	ADJ
cjfa-28099	86	9	,	,	PUNCT
cjfa-28099	86	10	they	they	PRON
cjfa-28099	86	11	are	be	AUX
cjfa-28099	86	12	still	still	ADV
cjfa-28099	86	13	have	have	VERB
cjfa-28099	86	14	an	an	DET
cjfa-28099	86	15	incentive	incentive	NOUN
cjfa-28099	86	16	to	to	PART
cjfa-28099	86	17	manage	manage	VERB
cjfa-28099	86	18	earnings	earning	NOUN
cjfa-28099	86	19	to	to	PART
cjfa-28099	86	20	get	get	VERB
cjfa-28099	86	21	their	their	PRON
cjfa-28099	86	22	own	own	ADJ
cjfa-28099	86	23	benefit	benefit	NOUN
cjfa-28099	86	24	.	.	PUNCT
cjfa-28099	87	1	however	however	ADV
cjfa-28099	87	2	,	,	PUNCT
cjfa-28099	87	3	they	they	PRON
cjfa-28099	87	4	might	might	AUX
cjfa-28099	87	5	be	be	AUX
cjfa-28099	87	6	different	different	ADJ
cjfa-28099	87	7	in	in	ADP
cjfa-28099	87	8	term	term	NOUN
cjfa-28099	87	9	of	of	ADP
cjfa-28099	87	10	accepting	accept	VERB
cjfa-28099	87	11	risk	risk	NOUN
cjfa-28099	87	12	,	,	PUNCT
cjfa-28099	87	13	tihanyi	tihanyi	NOUN
cjfa-28099	87	14	,	,	PUNCT
cjfa-28099	87	15	ellstrand	ellstrand	NOUN
cjfa-28099	87	16	,	,	PUNCT
cjfa-28099	87	17	daily	daily	ADJ
cjfa-28099	87	18	and	and	CCONJ
cjfa-28099	87	19	dalton	dalton	PROPN
cjfa-28099	87	20	(	(	PUNCT
cjfa-28099	87	21	2000	2000	NUM
cjfa-28099	87	22	)	)	PUNCT
cjfa-28099	87	23	mentioned	mention	VERB
cjfa-28099	87	24	that	that	SCONJ
cjfa-28099	87	25	younger	young	ADJ
cjfa-28099	87	26	managers	manager	NOUN
cjfa-28099	87	27	might	might	AUX
cjfa-28099	87	28	be	be	AUX
cjfa-28099	87	29	able	able	ADJ
cjfa-28099	87	30	to	to	PART
cjfa-28099	87	31	accept	accept	VERB
cjfa-28099	87	32	more	more	ADJ
cjfa-28099	87	33	risk	risk	NOUN
cjfa-28099	87	34	than	than	SCONJ
cjfa-28099	87	35	older	old	ADJ
cjfa-28099	87	36	,	,	PUNCT
cjfa-28099	87	37	older	old	ADJ
cjfa-28099	87	38	managers	manager	NOUN
cjfa-28099	87	39	who	who	PRON
cjfa-28099	87	40	are	be	AUX
cjfa-28099	87	41	closely	closely	ADV
cjfa-28099	87	42	to	to	ADP
cjfa-28099	87	43	retired	retire	VERB
cjfa-28099	87	44	would	would	AUX
cjfa-28099	87	45	pay	pay	VERB
cjfa-28099	87	46	more	more	ADJ
cjfa-28099	87	47	attention	attention	NOUN
cjfa-28099	87	48	to	to	ADP
cjfa-28099	87	49	their	their	PRON
cjfa-28099	87	50	financial	financial	ADJ
cjfa-28099	87	51	security	security	NOUN
cjfa-28099	87	52	and	and	CCONJ
cjfa-28099	87	53	reputations	reputation	NOUN
cjfa-28099	87	54	,	,	PUNCT
cjfa-28099	87	55	so	so	ADV
cjfa-28099	87	56	for	for	SCONJ
cjfa-28099	87	57	old	old	ADJ
cjfa-28099	87	58	managers	manager	NOUN
cjfa-28099	87	59	is	be	AUX
cjfa-28099	87	60	difficult	difficult	ADJ
cjfa-28099	87	61	to	to	PART
cjfa-28099	87	62	accept	accept	VERB
cjfa-28099	87	63	more	more	ADJ
cjfa-28099	87	64	risk	risk	NOUN
cjfa-28099	87	65	.	.	PUNCT
cjfa-28099	88	1	according	accord	VERB
cjfa-28099	88	2	to	to	ADP
cjfa-28099	88	3	the	the	DET
cjfa-28099	88	4	limitation	limitation	NOUN
cjfa-28099	88	5	of	of	ADP
cjfa-28099	88	6	changing	change	VERB
cjfa-28099	88	7	the	the	DET
cjfa-28099	88	8	accounting	accounting	NOUN
cjfa-28099	88	9	policies	policy	NOUN
cjfa-28099	88	10	and	and	CCONJ
cjfa-28099	88	11	risk	risk	NOUN
cjfa-28099	88	12	of	of	ADP
cjfa-28099	88	13	the	the	DET
cjfa-28099	88	14	investigation	investigation	NOUN
cjfa-28099	88	15	of	of	ADP
cjfa-28099	88	16	auditors	auditor	NOUN
cjfa-28099	88	17	that	that	PRON
cjfa-28099	88	18	might	might	AUX
cjfa-28099	88	19	be	be	AUX
cjfa-28099	88	20	the	the	DET
cjfa-28099	88	21	reason	reason	NOUN
cjfa-28099	88	22	for	for	ADP
cjfa-28099	88	23	tmt	tmt	PROPN
cjfa-28099	88	24	with	with	ADP
cjfa-28099	88	25	older	old	ADJ
cjfa-28099	88	26	of	of	ADP
cjfa-28099	88	27	age	age	NOUN
cjfa-28099	88	28	to	to	PART
cjfa-28099	88	29	use	use	VERB
cjfa-28099	88	30	rem	rem	PUNCT
cjfa-28099	88	31	instead	instead	ADV
cjfa-28099	88	32	of	of	ADP
cjfa-28099	88	33	aem	aem	PROPN
cjfa-28099	88	34	,	,	PUNCT
cjfa-28099	88	35	which	which	PRON
cjfa-28099	88	36	lead	lead	VERB
cjfa-28099	88	37	to	to	ADP
cjfa-28099	88	38	the	the	DET
cjfa-28099	88	39	hypothesis	hypothesis	NOUN
cjfa-28099	88	40	development	development	NOUN
cjfa-28099	88	41	in	in	ADP
cjfa-28099	88	42	follow	follow	NOUN
cjfa-28099	88	43	:	:	PUNCT
cjfa-28099	88	44	h1a	h1a	PROPN
cjfa-28099	88	45	tmt	tmt	PROPN
cjfa-28099	88	46	age	age	NOUN
cjfa-28099	88	47	have	have	VERB
cjfa-28099	88	48	a	a	DET
cjfa-28099	88	49	negative	negative	ADJ
cjfa-28099	88	50	association	association	NOUN
cjfa-28099	88	51	with	with	ADP
cjfa-28099	88	52	aem	aem	PROPN
cjfa-28099	88	53	.	.	PUNCT
cjfa-28099	89	1	h1b	h1b	PROPN
cjfa-28099	89	2	tmt	tmt	PROPN
cjfa-28099	89	3	age	age	NOUN
cjfa-28099	89	4	have	have	VERB
cjfa-28099	89	5	a	a	DET
cjfa-28099	89	6	positive	positive	ADJ
cjfa-28099	89	7	association	association	NOUN
cjfa-28099	89	8	with	with	ADP
cjfa-28099	89	9	rem	rem	PROPN
cjfa-28099	89	10	.	.	PROPN
cjfa-28099	89	11	prior	prior	ADJ
cjfa-28099	89	12	research	research	NOUN
cjfa-28099	89	13	reveals	reveal	VERB
cjfa-28099	89	14	firms	firm	NOUN
cjfa-28099	89	15	that	that	PRON
cjfa-28099	89	16	have	have	VERB
cjfa-28099	89	17	more	more	ADJ
cjfa-28099	89	18	female	female	ADJ
cjfa-28099	89	19	directors	director	NOUN
cjfa-28099	89	20	would	would	AUX
cjfa-28099	89	21	report	report	VERB
cjfa-28099	89	22	high	high	ADJ
cjfa-28099	89	23	earnings	earning	NOUN
cjfa-28099	89	24	quality	quality	NOUN
cjfa-28099	89	25	(	(	PUNCT
cjfa-28099	89	26	krishnan	krishnan	PROPN
cjfa-28099	89	27	&	&	CCONJ
cjfa-28099	89	28	parsons	parsons	PROPN
cjfa-28099	89	29	,	,	PUNCT
cjfa-28099	89	30	2008	2008	NUM
cjfa-28099	89	31	)	)	PUNCT
cjfa-28099	89	32	.	.	PUNCT
cjfa-28099	90	1	recently	recently	ADV
cjfa-28099	90	2	,	,	PUNCT
cjfa-28099	90	3	na	na	X
cjfa-28099	90	4	and	and	CCONJ
cjfa-28099	90	5	hong	hong	PROPN
cjfa-28099	90	6	(	(	PUNCT
cjfa-28099	90	7	2017	2017	NUM
cjfa-28099	90	8	)	)	PUNCT
cjfa-28099	90	9	reveal	reveal	VERB
cjfa-28099	90	10	the	the	DET
cjfa-28099	90	11	evidence	evidence	NOUN
cjfa-28099	90	12	of	of	ADP
cjfa-28099	90	13	the	the	DET
cjfa-28099	90	14	association	association	NOUN
cjfa-28099	90	15	between	between	ADP
cjfa-28099	90	16	ceo	ceo	NOUN
cjfa-28099	90	17	gender	gender	NOUN
cjfa-28099	90	18	and	and	CCONJ
cjfa-28099	90	19	earnings	earning	NOUN
cjfa-28099	90	20	management	management	NOUN
cjfa-28099	90	21	that	that	PRON
cjfa-28099	90	22	reflects	reflect	VERB
cjfa-28099	90	23	male	male	ADJ
cjfa-28099	90	24	ceos	ceo	NOUN
cjfa-28099	90	25	engage	engage	VERB
cjfa-28099	90	26	more	more	ADV
cjfa-28099	90	27	aggressive	aggressive	ADJ
cjfa-28099	90	28	in	in	ADP
cjfa-28099	90	29	earnings	earning	NOUN
cjfa-28099	90	30	management	management	NOUN
cjfa-28099	90	31	both	both	CCONJ
cjfa-28099	90	32	in	in	ADP
cjfa-28099	90	33	discretionary	discretionary	ADJ
cjfa-28099	90	34	accruals	accrual	NOUN
cjfa-28099	90	35	and	and	CCONJ
cjfa-28099	90	36	real	real	ADJ
cjfa-28099	90	37	activities	activity	NOUN
cjfa-28099	90	38	earnings	earning	NOUN
cjfa-28099	90	39	management	management	NOUN
cjfa-28099	90	40	to	to	PART
cjfa-28099	90	41	report	report	VERB
cjfa-28099	90	42	or	or	CCONJ
cjfa-28099	90	43	achieve	achieve	VERB
cjfa-28099	90	44	small	small	ADJ
cjfa-28099	90	45	earnings	earning	NOUN
cjfa-28099	90	46	but	but	CCONJ
cjfa-28099	90	47	female	female	ADJ
cjfa-28099	90	48	ceos	ceo	NOUN
cjfa-28099	90	49	are	be	AUX
cjfa-28099	90	50	likely	likely	ADJ
cjfa-28099	90	51	not	not	PART
cjfa-28099	90	52	to	to	PART
cjfa-28099	90	53	engage	engage	VERB
cjfa-28099	90	54	.	.	PUNCT
cjfa-28099	91	1	rojana	rojana	PROPN
cjfa-28099	91	2	khunkaew	khunkaew	PROPN
cjfa-28099	91	3	,	,	PUNCT
cjfa-28099	91	4	yang	yang	PROPN
cjfa-28099	91	5	qingxiang56	qingxiang56	PROPN
cjfa-28099	91	6	consistent	consistent	ADJ
cjfa-28099	91	7	with	with	ADP
cjfa-28099	91	8	the	the	DET
cjfa-28099	91	9	result	result	NOUN
cjfa-28099	91	10	of	of	ADP
cjfa-28099	91	11	previous	previous	ADJ
cjfa-28099	91	12	research	research	NOUN
cjfa-28099	91	13	that	that	PRON
cjfa-28099	91	14	found	find	VERB
cjfa-28099	91	15	negative	negative	ADJ
cjfa-28099	91	16	association	association	NOUN
cjfa-28099	91	17	between	between	ADP
cjfa-28099	91	18	proportion	proportion	NOUN
cjfa-28099	91	19	of	of	ADP
cjfa-28099	91	20	women	woman	NOUN
cjfa-28099	91	21	ceo	ceo	PROPN
cjfa-28099	91	22	or	or	CCONJ
cjfa-28099	91	23	cfo	cfo	NOUN
cjfa-28099	91	24	and	and	CCONJ
cjfa-28099	91	25	accruals	accrual	NOUN
cjfa-28099	91	26	earnings	earning	NOUN
cjfa-28099	91	27	management	management	NOUN
cjfa-28099	91	28	,	,	PUNCT
cjfa-28099	91	29	the	the	DET
cjfa-28099	91	30	result	result	NOUN
cjfa-28099	91	31	explains	explain	VERB
cjfa-28099	91	32	female	female	ADJ
cjfa-28099	91	33	executives	executive	NOUN
cjfa-28099	91	34	have	have	VERB
cjfa-28099	91	35	more	more	ADV
cjfa-28099	91	36	conservative	conservative	ADJ
cjfa-28099	91	37	and	and	CCONJ
cjfa-28099	91	38	good	good	ADJ
cjfa-28099	91	39	participation	participation	NOUN
cjfa-28099	91	40	lead	lead	VERB
cjfa-28099	91	41	to	to	ADP
cjfa-28099	91	42	the	the	DET
cjfa-28099	91	43	reduction	reduction	NOUN
cjfa-28099	91	44	of	of	ADP
cjfa-28099	91	45	earnings	earning	NOUN
cjfa-28099	91	46	management	management	NOUN
cjfa-28099	91	47	and	and	CCONJ
cjfa-28099	91	48	presenting	present	VERB
cjfa-28099	91	49	high	high	ADJ
cjfa-28099	91	50	quality	quality	NOUN
cjfa-28099	91	51	of	of	ADP
cjfa-28099	91	52	earnings	earning	NOUN
cjfa-28099	91	53	(	(	PUNCT
cjfa-28099	91	54	gavious	gavious	ADJ
cjfa-28099	91	55	et	et	PROPN
cjfa-28099	91	56	al	al	PROPN
cjfa-28099	91	57	.	.	PROPN
cjfa-28099	91	58	,	,	PUNCT
cjfa-28099	91	59	2012	2012	NUM
cjfa-28099	91	60	;	;	PUNCT
cjfa-28099	91	61	peni	peni	NOUN
cjfa-28099	91	62	&	&	CCONJ
cjfa-28099	91	63	vähämaa	vähämaa	NOUN
cjfa-28099	91	64	,	,	PUNCT
cjfa-28099	91	65	2010	2010	NUM
cjfa-28099	91	66	;	;	PUNCT
cjfa-28099	91	67	srinidhi	srinidhi	VERB
cjfa-28099	91	68	et	et	PROPN
cjfa-28099	91	69	al	al	PROPN
cjfa-28099	91	70	.	.	PROPN
cjfa-28099	91	71	,	,	PUNCT
cjfa-28099	91	72	2011	2011	NUM
cjfa-28099	91	73	)	)	PUNCT
cjfa-28099	91	74	.	.	PUNCT
cjfa-28099	92	1	on	on	ADP
cjfa-28099	92	2	the	the	DET
cjfa-28099	92	3	other	other	ADJ
cjfa-28099	92	4	hand	hand	NOUN
cjfa-28099	92	5	,	,	PUNCT
cjfa-28099	92	6	researchers	researcher	NOUN
cjfa-28099	92	7	have	have	AUX
cjfa-28099	92	8	found	find	VERB
cjfa-28099	92	9	no	no	DET
cjfa-28099	92	10	relationship	relationship	NOUN
cjfa-28099	92	11	between	between	ADP
cjfa-28099	92	12	executive	executive	NOUN
cjfa-28099	92	13	’s	’s	PART
cjfa-28099	92	14	gender	gender	NOUN
cjfa-28099	92	15	and	and	CCONJ
cjfa-28099	92	16	earnings	earning	NOUN
cjfa-28099	92	17	management	management	NOUN
cjfa-28099	92	18	(	(	PUNCT
cjfa-28099	92	19	santoso	santoso	NOUN
cjfa-28099	92	20	&	&	CCONJ
cjfa-28099	92	21	fu	fu	PROPN
cjfa-28099	92	22	,	,	PUNCT
cjfa-28099	92	23	2014	2014	NUM
cjfa-28099	92	24	)	)	PUNCT
cjfa-28099	92	25	,	,	PUNCT
cjfa-28099	92	26	but	but	CCONJ
cjfa-28099	92	27	found	find	VERB
cjfa-28099	92	28	the	the	DET
cjfa-28099	92	29	positive	positive	ADJ
cjfa-28099	92	30	effect	effect	NOUN
cjfa-28099	92	31	of	of	ADP
cjfa-28099	92	32	female	female	ADJ
cjfa-28099	92	33	directors	director	NOUN
cjfa-28099	92	34	on	on	ADP
cjfa-28099	92	35	earnings	earning	NOUN
cjfa-28099	92	36	management	management	NOUN
cjfa-28099	92	37	in	in	ADP
cjfa-28099	92	38	the	the	DET
cjfa-28099	92	39	uk	uk	PROPN
cjfa-28099	92	40	low	low	ADJ
cjfa-28099	92	41	debt	debt	NOUN
cjfa-28099	92	42	firms	firm	NOUN
cjfa-28099	92	43	(	(	PUNCT
cjfa-28099	92	44	arun	arun	PROPN
cjfa-28099	92	45	et	et	PROPN
cjfa-28099	92	46	al	al	PROPN
cjfa-28099	92	47	.	.	PROPN
cjfa-28099	92	48	,	,	PUNCT
cjfa-28099	92	49	2015	2015	NUM
cjfa-28099	92	50	)	)	PUNCT
cjfa-28099	92	51	.	.	PUNCT
cjfa-28099	93	1	h2	h2	PROPN
cjfa-28099	93	2	the	the	DET
cjfa-28099	93	3	high	high	ADJ
cjfa-28099	93	4	percentage	percentage	NOUN
cjfa-28099	93	5	of	of	ADP
cjfa-28099	93	6	female	female	ADJ
cjfa-28099	93	7	participation	participation	NOUN
cjfa-28099	93	8	in	in	ADP
cjfa-28099	93	9	tmt	tmt	PROPN
cjfa-28099	93	10	lead	lead	VERB
cjfa-28099	93	11	to	to	ADP
cjfa-28099	93	12	a	a	DET
cjfa-28099	93	13	decreasing	decrease	VERB
cjfa-28099	93	14	level	level	NOUN
cjfa-28099	93	15	of	of	ADP
cjfa-28099	93	16	earnings	earning	NOUN
cjfa-28099	93	17	management	management	NOUN
cjfa-28099	93	18	.	.	PUNCT
cjfa-28099	94	1	the	the	DET
cjfa-28099	94	2	capability	capability	NOUN
cjfa-28099	94	3	of	of	ADP
cjfa-28099	94	4	executives	executive	NOUN
cjfa-28099	94	5	is	be	AUX
cjfa-28099	94	6	another	another	DET
cjfa-28099	94	7	factor	factor	NOUN
cjfa-28099	94	8	that	that	PRON
cjfa-28099	94	9	has	have	AUX
cjfa-28099	94	10	found	find	VERB
cjfa-28099	94	11	the	the	DET
cjfa-28099	94	12	correlation	correlation	NOUN
cjfa-28099	94	13	with	with	ADP
cjfa-28099	94	14	earnings	earning	NOUN
cjfa-28099	94	15	management	management	NOUN
cjfa-28099	94	16	;	;	PUNCT
cjfa-28099	94	17	prior	prior	ADJ
cjfa-28099	94	18	study	study	NOUN
cjfa-28099	94	19	measure	measure	VERB
cjfa-28099	94	20	the	the	DET
cjfa-28099	94	21	capability	capability	NOUN
cjfa-28099	94	22	of	of	ADP
cjfa-28099	94	23	executives	executive	NOUN
cjfa-28099	94	24	as	as	ADP
cjfa-28099	94	25	the	the	DET
cjfa-28099	94	26	education	education	NOUN
cjfa-28099	94	27	and	and	CCONJ
cjfa-28099	94	28	accounting	accounting	NOUN
cjfa-28099	94	29	proficiency	proficiency	NOUN
cjfa-28099	94	30	.	.	PUNCT
cjfa-28099	95	1	xiong	xiong	PROPN
cjfa-28099	95	2	(	(	PUNCT
cjfa-28099	95	3	2016	2016	NUM
cjfa-28099	95	4	)	)	PUNCT
cjfa-28099	95	5	studied	study	VERB
cjfa-28099	95	6	chairman	chairman	NOUN
cjfa-28099	95	7	education	education	NOUN
cjfa-28099	95	8	and	and	CCONJ
cjfa-28099	95	9	earnings	earning	NOUN
cjfa-28099	95	10	management	management	NOUN
cjfa-28099	95	11	,	,	PUNCT
cjfa-28099	95	12	the	the	DET
cjfa-28099	95	13	result	result	NOUN
cjfa-28099	95	14	found	find	VERB
cjfa-28099	95	15	a	a	DET
cjfa-28099	95	16	negative	negative	ADJ
cjfa-28099	95	17	association	association	NOUN
cjfa-28099	95	18	between	between	ADP
cjfa-28099	95	19	education	education	NOUN
cjfa-28099	95	20	and	and	CCONJ
cjfa-28099	95	21	earnings	earning	NOUN
cjfa-28099	95	22	management	management	NOUN
cjfa-28099	95	23	that	that	PRON
cjfa-28099	95	24	implies	imply	VERB
cjfa-28099	95	25	high	high	ADJ
cjfa-28099	95	26	education	education	NOUN
cjfa-28099	95	27	of	of	ADP
cjfa-28099	95	28	chairman	chairman	NOUN
cjfa-28099	95	29	can	can	AUX
cjfa-28099	95	30	reduce	reduce	VERB
cjfa-28099	95	31	accruals	accrual	NOUN
cjfa-28099	95	32	and	and	CCONJ
cjfa-28099	95	33	real	real	ADJ
cjfa-28099	95	34	earnings	earning	NOUN
cjfa-28099	95	35	management	management	NOUN
cjfa-28099	95	36	behavior	behavior	NOUN
cjfa-28099	95	37	.	.	PUNCT
cjfa-28099	96	1	while	while	SCONJ
cjfa-28099	96	2	,	,	PUNCT
cjfa-28099	96	3	li	li	PROPN
cjfa-28099	96	4	,	,	PUNCT
cjfa-28099	96	5	tseng	tseng	PROPN
cjfa-28099	96	6	and	and	CCONJ
cjfa-28099	96	7	chen	chen	PROPN
cjfa-28099	96	8	(	(	PUNCT
cjfa-28099	96	9	2016	2016	NUM
cjfa-28099	96	10	)	)	PUNCT
cjfa-28099	96	11	focused	focus	VERB
cjfa-28099	96	12	on	on	ADP
cjfa-28099	96	13	the	the	DET
cjfa-28099	96	14	effect	effect	NOUN
cjfa-28099	96	15	of	of	ADP
cjfa-28099	96	16	top	top	ADJ
cjfa-28099	96	17	management	management	NOUN
cjfa-28099	96	18	team	team	NOUN
cjfa-28099	96	19	expertise	expertise	NOUN
cjfa-28099	96	20	on	on	ADP
cjfa-28099	96	21	real	real	ADJ
cjfa-28099	96	22	earnings	earning	NOUN
cjfa-28099	96	23	management	management	NOUN
cjfa-28099	96	24	by	by	ADP
cjfa-28099	96	25	collecting	collect	VERB
cjfa-28099	96	26	data	datum	NOUN
cjfa-28099	96	27	of	of	ADP
cjfa-28099	96	28	4,690	4,690	NUM
cjfa-28099	96	29	firms	firm	NOUN
cjfa-28099	96	30	since	since	SCONJ
cjfa-28099	96	31	2006	2006	NUM
cjfa-28099	96	32	to	to	ADP
cjfa-28099	96	33	2010	2010	NUM
cjfa-28099	96	34	in	in	ADP
cjfa-28099	96	35	taiwan	taiwan	PROPN
cjfa-28099	96	36	and	and	CCONJ
cjfa-28099	96	37	used	use	VERB
cjfa-28099	96	38	three	three	NUM
cjfa-28099	96	39	indicators	indicator	NOUN
cjfa-28099	96	40	to	to	PART
cjfa-28099	96	41	measure	measure	VERB
cjfa-28099	96	42	the	the	DET
cjfa-28099	96	43	tmt	tmt	PROPN
cjfa-28099	96	44	expertise	expertise	NOUN
cjfa-28099	96	45	of	of	ADP
cjfa-28099	96	46	herrmann	herrmann	PROPN
cjfa-28099	96	47	and	and	CCONJ
cjfa-28099	96	48	datta	datta	PROPN
cjfa-28099	96	49	(	(	PUNCT
cjfa-28099	96	50	2005	2005	NUM
cjfa-28099	96	51	):	):	PUNCT
cjfa-28099	96	52	the	the	DET
cjfa-28099	96	53	education	education	NOUN
cjfa-28099	96	54	level	level	NOUN
cjfa-28099	96	55	,	,	PUNCT
cjfa-28099	96	56	core	core	ADJ
cjfa-28099	96	57	functional	functional	ADJ
cjfa-28099	96	58	expertise	expertise	NOUN
cjfa-28099	96	59	and	and	CCONJ
cjfa-28099	96	60	accounting	accounting	NOUN
cjfa-28099	96	61	proficiency	proficiency	NOUN
cjfa-28099	96	62	.	.	PUNCT
cjfa-28099	97	1	the	the	DET
cjfa-28099	97	2	result	result	NOUN
cjfa-28099	97	3	shows	show	VERB
cjfa-28099	97	4	the	the	DET
cjfa-28099	97	5	negative	negative	ADJ
cjfa-28099	97	6	association	association	NOUN
cjfa-28099	97	7	between	between	ADP
cjfa-28099	97	8	rem	rem	PROPN
cjfa-28099	97	9	and	and	CCONJ
cjfa-28099	97	10	tmt	tmt	PROPN
cjfa-28099	97	11	master	master	NOUN
cjfa-28099	97	12	’s	’s	PART
cjfa-28099	97	13	degrees	degree	NOUN
cjfa-28099	97	14	and	and	CCONJ
cjfa-28099	97	15	core	core	ADJ
cjfa-28099	97	16	functional	functional	ADJ
cjfa-28099	97	17	expertise	expertise	NOUN
cjfa-28099	97	18	.	.	PUNCT
cjfa-28099	98	1	in	in	ADP
cjfa-28099	98	2	contrast	contrast	NOUN
cjfa-28099	98	3	,	,	PUNCT
cjfa-28099	98	4	the	the	DET
cjfa-28099	98	5	accounting	accounting	NOUN
cjfa-28099	98	6	proficiency	proficiency	NOUN
cjfa-28099	98	7	is	be	AUX
cjfa-28099	98	8	positive	positive	ADJ
cjfa-28099	98	9	with	with	ADP
cjfa-28099	98	10	rem	rem	NOUN
cjfa-28099	98	11	.	.	NOUN
cjfa-28099	98	12	ngamchom	ngamchom	PROPN
cjfa-28099	98	13	(	(	PUNCT
cjfa-28099	98	14	2015	2015	NUM
cjfa-28099	98	15	)	)	PUNCT
cjfa-28099	98	16	revealed	reveal	VERB
cjfa-28099	98	17	the	the	DET
cjfa-28099	98	18	negative	negative	ADJ
cjfa-28099	98	19	association	association	NOUN
cjfa-28099	98	20	between	between	ADP
cjfa-28099	98	21	the	the	DET
cjfa-28099	98	22	proportion	proportion	NOUN
cjfa-28099	98	23	of	of	ADP
cjfa-28099	98	24	directors	director	NOUN
cjfa-28099	98	25	who	who	PRON
cjfa-28099	98	26	have	have	VERB
cjfa-28099	98	27	financial	financial	ADJ
cjfa-28099	98	28	or	or	CCONJ
cjfa-28099	98	29	accounting	accounting	NOUN
cjfa-28099	98	30	expertise	expertise	NOUN
cjfa-28099	98	31	and	and	CCONJ
cjfa-28099	98	32	accruals	accrual	NOUN
cjfa-28099	98	33	earnings	earning	NOUN
cjfa-28099	98	34	management	management	NOUN
cjfa-28099	98	35	,	,	PUNCT
cjfa-28099	98	36	by	by	ADP
cjfa-28099	98	37	studying	study	VERB
cjfa-28099	98	38	four	four	NUM
cjfa-28099	98	39	sectors	sector	NOUN
cjfa-28099	98	40	of	of	ADP
cjfa-28099	98	41	firm	firm	NOUN
cjfa-28099	98	42	listed	list	VERB
cjfa-28099	98	43	in	in	ADP
cjfa-28099	98	44	thailand	thailand	PROPN
cjfa-28099	98	45	that	that	PRON
cjfa-28099	98	46	are	be	AUX
cjfa-28099	98	47	agro	agro	ADJ
cjfa-28099	98	48	and	and	CCONJ
cjfa-28099	98	49	food	food	NOUN
cjfa-28099	98	50	,	,	PUNCT
cjfa-28099	98	51	resources	resource	NOUN
cjfa-28099	98	52	,	,	PUNCT
cjfa-28099	98	53	technology	technology	NOUN
cjfa-28099	98	54	,	,	PUNCT
cjfa-28099	98	55	and	and	CCONJ
cjfa-28099	98	56	consumer	consumer	NOUN
cjfa-28099	98	57	products	product	NOUN
cjfa-28099	98	58	from	from	ADP
cjfa-28099	98	59	2009–2013	2009–2013	NUM
cjfa-28099	98	60	.	.	PUNCT
cjfa-28099	99	1	hypothesis	hypothesis	NOUN
cjfa-28099	99	2	4	4	NUM
cjfa-28099	99	3	and	and	CCONJ
cjfa-28099	99	4	5	5	NUM
cjfa-28099	99	5	are	be	AUX
cjfa-28099	99	6	developed	develop	VERB
cjfa-28099	99	7	to	to	PART
cjfa-28099	99	8	investigate	investigate	VERB
cjfa-28099	99	9	tmt	tmt	PROPN
cjfa-28099	99	10	capability	capability	NOUN
cjfa-28099	99	11	by	by	ADP
cjfa-28099	99	12	measuring	measure	VERB
cjfa-28099	99	13	as	as	ADP
cjfa-28099	99	14	tmt	tmt	PROPN
cjfa-28099	99	15	education	education	PROPN
cjfa-28099	99	16	and	and	CCONJ
cjfa-28099	99	17	cpa	cpa	PROPN
cjfa-28099	99	18	certification	certification	NOUN
cjfa-28099	99	19	as	as	ADP
cjfa-28099	99	20	follow	follow	VERB
cjfa-28099	99	21	:	:	PUNCT
cjfa-28099	99	22	h3	h3	VERB
cjfa-28099	99	23	the	the	DET
cjfa-28099	99	24	high	high	ADJ
cjfa-28099	99	25	percentage	percentage	NOUN
cjfa-28099	99	26	of	of	ADP
cjfa-28099	99	27	tmt	tmt	PROPN
cjfa-28099	99	28	with	with	ADP
cjfa-28099	99	29	master	master	NOUN
cjfa-28099	99	30	degree	degree	NOUN
cjfa-28099	99	31	education	education	NOUN
cjfa-28099	99	32	lead	lead	NOUN
cjfa-28099	99	33	to	to	ADP
cjfa-28099	99	34	decreasing	decrease	VERB
cjfa-28099	99	35	earnings	earning	NOUN
cjfa-28099	99	36	management	management	NOUN
cjfa-28099	99	37	level	level	NOUN
cjfa-28099	99	38	.	.	PUNCT
cjfa-28099	100	1	h4	h4	PROPN
cjfa-28099	100	2	tmt	tmt	PROPN
cjfa-28099	100	3	with	with	ADP
cjfa-28099	100	4	possessing	possess	VERB
cjfa-28099	100	5	a	a	DET
cjfa-28099	100	6	cpa	cpa	NOUN
cjfa-28099	100	7	certificate	certificate	NOUN
cjfa-28099	100	8	have	have	VERB
cjfa-28099	100	9	a	a	DET
cjfa-28099	100	10	negative	negative	ADJ
cjfa-28099	100	11	influence	influence	NOUN
cjfa-28099	100	12	on	on	ADP
cjfa-28099	100	13	earnings	earning	NOUN
cjfa-28099	100	14	management	management	NOUN
cjfa-28099	100	15	.	.	PUNCT
cjfa-28099	101	1	the	the	DET
cjfa-28099	101	2	characteristics	characteristic	NOUN
cjfa-28099	101	3	of	of	ADP
cjfa-28099	101	4	top	top	ADJ
cjfa-28099	101	5	management	management	NOUN
cjfa-28099	101	6	…	…	PUNCT
cjfa-28099	101	7	57	57	NUM
cjfa-28099	101	8	prior	prior	ADJ
cjfa-28099	101	9	research	research	NOUN
cjfa-28099	101	10	found	find	VERB
cjfa-28099	101	11	ceos	ceo	NOUN
cjfa-28099	101	12	who	who	PRON
cjfa-28099	101	13	have	have	VERB
cjfa-28099	101	14	long	long	ADJ
cjfa-28099	101	15	-	-	PUNCT
cjfa-28099	101	16	term	term	NOUN
cjfa-28099	101	17	in	in	ADP
cjfa-28099	101	18	the	the	DET
cjfa-28099	101	19	position	position	NOUN
cjfa-28099	101	20	might	might	AUX
cjfa-28099	101	21	have	have	VERB
cjfa-28099	101	22	more	more	ADJ
cjfa-28099	101	23	opportunity	opportunity	NOUN
cjfa-28099	101	24	to	to	PART
cjfa-28099	101	25	apply	apply	VERB
cjfa-28099	101	26	their	their	PRON
cjfa-28099	101	27	experience	experience	NOUN
cjfa-28099	101	28	in	in	ADP
cjfa-28099	101	29	management	management	NOUN
cjfa-28099	101	30	accounting	accounting	NOUN
cjfa-28099	101	31	numbers	number	NOUN
cjfa-28099	101	32	.	.	PUNCT
cjfa-28099	102	1	in	in	ADP
cjfa-28099	102	2	earnings	earning	NOUN
cjfa-28099	102	3	management	management	NOUN
cjfa-28099	102	4	area	area	NOUN
cjfa-28099	102	5	,	,	PUNCT
cjfa-28099	102	6	there	there	PRON
cjfa-28099	102	7	is	be	VERB
cjfa-28099	102	8	the	the	DET
cjfa-28099	102	9	positive	positive	ADJ
cjfa-28099	102	10	association	association	NOUN
cjfa-28099	102	11	between	between	ADP
cjfa-28099	102	12	tenure	tenure	NOUN
cjfa-28099	102	13	and	and	CCONJ
cjfa-28099	102	14	discretionary	discretionary	ADJ
cjfa-28099	102	15	accruals	accrual	NOUN
cjfa-28099	102	16	that	that	PRON
cjfa-28099	102	17	implies	imply	VERB
cjfa-28099	102	18	ceos	ceo	NOUN
cjfa-28099	102	19	’	'	PUNCT
cjfa-28099	102	20	tenure	tenure	NOUN
cjfa-28099	102	21	increase	increase	VERB
cjfa-28099	102	22	discretionary	discretionary	ADJ
cjfa-28099	102	23	accruals	accrual	NOUN
cjfa-28099	102	24	(	(	PUNCT
cjfa-28099	102	25	santoso	santoso	NOUN
cjfa-28099	102	26	&	&	CCONJ
cjfa-28099	102	27	fu	fu	PROPN
cjfa-28099	102	28	,	,	PUNCT
cjfa-28099	102	29	2014	2014	NUM
cjfa-28099	102	30	)	)	PUNCT
cjfa-28099	102	31	.	.	PUNCT
cjfa-28099	103	1	while	while	SCONJ
cjfa-28099	103	2	wells	well	NOUN
cjfa-28099	103	3	’	'	PUNCT
cjfa-28099	103	4	(	(	PUNCT
cjfa-28099	103	5	2002	2002	NUM
cjfa-28099	103	6	)	)	PUNCT
cjfa-28099	103	7	study	study	VERB
cjfa-28099	103	8	the	the	DET
cjfa-28099	103	9	ceo	ceo	NOUN
cjfa-28099	103	10	changing	change	VERB
cjfa-28099	103	11	and	and	CCONJ
cjfa-28099	103	12	earnings	earning	NOUN
cjfa-28099	103	13	management	management	NOUN
cjfa-28099	103	14	opportunistic	opportunistic	NOUN
cjfa-28099	103	15	did	do	AUX
cjfa-28099	103	16	not	not	PART
cjfa-28099	103	17	found	find	VERB
cjfa-28099	103	18	ceo	ceo	NOUN
cjfa-28099	103	19	use	use	NOUN
cjfa-28099	103	20	opportunities	opportunity	NOUN
cjfa-28099	103	21	in	in	ADP
cjfa-28099	103	22	both	both	CCONJ
cjfa-28099	103	23	short	short	ADJ
cjfa-28099	103	24	-	-	PUNCT
cjfa-28099	103	25	term	term	NOUN
cjfa-28099	103	26	and	and	CCONJ
cjfa-28099	103	27	long	long	ADJ
cjfa-28099	103	28	-	-	PUNCT
cjfa-28099	103	29	term	term	NOUN
cjfa-28099	103	30	tenure	tenure	NOUN
cjfa-28099	103	31	.	.	PUNCT
cjfa-28099	104	1	ping	ping	NOUN
cjfa-28099	104	2	(	(	PUNCT
cjfa-28099	104	3	2007	2007	NUM
cjfa-28099	104	4	)	)	PUNCT
cjfa-28099	104	5	studied	study	VERB
cjfa-28099	104	6	the	the	DET
cjfa-28099	104	7	tmts	tmts	ADJ
cjfa-28099	104	8	heterogeneity	heterogeneity	NOUN
cjfa-28099	104	9	and	and	CCONJ
cjfa-28099	104	10	firm	firm	ADJ
cjfa-28099	104	11	performance	performance	NOUN
cjfa-28099	104	12	by	by	ADP
cjfa-28099	104	13	collecting	collect	VERB
cjfa-28099	104	14	data	datum	NOUN
cjfa-28099	104	15	of	of	ADP
cjfa-28099	104	16	365	365	NUM
cjfa-28099	104	17	firms	firm	NOUN
cjfa-28099	104	18	from	from	ADP
cjfa-28099	104	19	shanghai	shanghai	PROPN
cjfa-28099	104	20	and	and	CCONJ
cjfa-28099	104	21	shenzhen	shenzhen	PROPN
cjfa-28099	104	22	,	,	PUNCT
cjfa-28099	104	23	revealed	reveal	VERB
cjfa-28099	104	24	the	the	DET
cjfa-28099	104	25	tmts	tmts	ADJ
cjfa-28099	104	26	tenure	tenure	NOUN
cjfa-28099	104	27	diversity	diversity	NOUN
cjfa-28099	104	28	have	have	VERB
cjfa-28099	104	29	an	an	DET
cjfa-28099	104	30	inverse	inverse	NOUN
cjfa-28099	104	31	relationship	relationship	NOUN
cjfa-28099	104	32	with	with	ADP
cjfa-28099	104	33	firm	firm	ADJ
cjfa-28099	104	34	performance	performance	NOUN
cjfa-28099	104	35	.	.	PUNCT
cjfa-28099	105	1	we	we	PRON
cjfa-28099	105	2	suspect	suspect	VERB
cjfa-28099	105	3	that	that	SCONJ
cjfa-28099	105	4	tmt	tmt	PROPN
cjfa-28099	105	5	with	with	ADP
cjfa-28099	105	6	long	long	ADJ
cjfa-28099	105	7	tenure	tenure	NOUN
cjfa-28099	105	8	would	would	AUX
cjfa-28099	105	9	have	have	VERB
cjfa-28099	105	10	more	more	ADJ
cjfa-28099	105	11	experience	experience	NOUN
cjfa-28099	105	12	and	and	CCONJ
cjfa-28099	105	13	better	well	ADJ
cjfa-28099	105	14	understanding	understanding	NOUN
cjfa-28099	105	15	about	about	ADP
cjfa-28099	105	16	the	the	DET
cjfa-28099	105	17	operation	operation	NOUN
cjfa-28099	105	18	activities	activity	NOUN
cjfa-28099	105	19	and	and	CCONJ
cjfa-28099	105	20	the	the	DET
cjfa-28099	105	21	weakness	weakness	NOUN
cjfa-28099	105	22	of	of	ADP
cjfa-28099	105	23	company	company	NOUN
cjfa-28099	105	24	regulations	regulation	NOUN
cjfa-28099	105	25	that	that	SCONJ
cjfa-28099	105	26	they	they	PRON
cjfa-28099	105	27	can	can	AUX
cjfa-28099	105	28	take	take	VERB
cjfa-28099	105	29	an	an	DET
cjfa-28099	105	30	opportunistic	opportunistic	NOUN
cjfa-28099	105	31	to	to	PART
cjfa-28099	105	32	manage	manage	VERB
cjfa-28099	105	33	earnings	earning	NOUN
cjfa-28099	105	34	through	through	ADP
cjfa-28099	105	35	the	the	DET
cjfa-28099	105	36	rem	rem	NOUN
cjfa-28099	105	37	approach	approach	NOUN
cjfa-28099	105	38	rather	rather	ADV
cjfa-28099	105	39	than	than	ADP
cjfa-28099	105	40	aem	aem	PROPN
cjfa-28099	105	41	,	,	PUNCT
cjfa-28099	105	42	which	which	PRON
cjfa-28099	105	43	leads	lead	VERB
cjfa-28099	105	44	to	to	ADP
cjfa-28099	105	45	the	the	DET
cjfa-28099	105	46	hypothesis	hypothesis	NOUN
cjfa-28099	105	47	development	development	NOUN
cjfa-28099	105	48	as	as	ADP
cjfa-28099	105	49	follow	follow	VERB
cjfa-28099	105	50	:	:	PUNCT
cjfa-28099	105	51	h5a	h5a	NOUN
cjfa-28099	105	52	long	long	ADJ
cjfa-28099	105	53	tenure	tenure	NOUN
cjfa-28099	105	54	of	of	ADP
cjfa-28099	105	55	tmt	tmt	PROPN
cjfa-28099	105	56	has	have	VERB
cjfa-28099	105	57	a	a	DET
cjfa-28099	105	58	negative	negative	ADJ
cjfa-28099	105	59	influence	influence	NOUN
cjfa-28099	105	60	with	with	ADP
cjfa-28099	105	61	aem	aem	PROPN
cjfa-28099	105	62	level	level	PROPN
cjfa-28099	105	63	.	.	PUNCT
cjfa-28099	106	1	h5b	h5b	PROPN
cjfa-28099	106	2	long	long	ADJ
cjfa-28099	106	3	tenure	tenure	NOUN
cjfa-28099	106	4	of	of	ADP
cjfa-28099	106	5	tmt	tmt	PROPN
cjfa-28099	106	6	has	have	VERB
cjfa-28099	106	7	a	a	DET
cjfa-28099	106	8	positive	positive	ADJ
cjfa-28099	106	9	influence	influence	NOUN
cjfa-28099	106	10	with	with	ADP
cjfa-28099	106	11	rem	rem	NOUN
cjfa-28099	106	12	level	level	NOUN
cjfa-28099	106	13	.	.	PUNCT
cjfa-28099	107	1	research	research	NOUN
cjfa-28099	107	2	methodology	methodology	NOUN
cjfa-28099	107	3	data	datum	NOUN
cjfa-28099	107	4	sample	sample	NOUN
cjfa-28099	107	5	the	the	DET
cjfa-28099	107	6	study	study	NOUN
cjfa-28099	107	7	collected	collect	VERB
cjfa-28099	107	8	data	datum	NOUN
cjfa-28099	107	9	from	from	ADP
cjfa-28099	107	10	the	the	DET
cjfa-28099	107	11	financial	financial	ADJ
cjfa-28099	107	12	statement	statement	NOUN
cjfa-28099	107	13	,	,	PUNCT
cjfa-28099	107	14	annual	annual	ADJ
cjfa-28099	107	15	report	report	NOUN
cjfa-28099	107	16	and	and	CCONJ
cjfa-28099	107	17	annual	annual	ADJ
cjfa-28099	107	18	registration	registration	NOUN
cjfa-28099	107	19	statement	statement	NOUN
cjfa-28099	107	20	(	(	PUNCT
cjfa-28099	107	21	form	form	NOUN
cjfa-28099	107	22	56	56	NUM
cjfa-28099	107	23	-	-	SYM
cjfa-28099	107	24	1	1	NUM
cjfa-28099	107	25	)	)	PUNCT
cjfa-28099	107	26	in	in	ADP
cjfa-28099	107	27	period	period	NOUN
cjfa-28099	107	28	2013–2017	2013–2017	NUM
cjfa-28099	107	29	from	from	ADP
cjfa-28099	107	30	setsmart	setsmart	PROPN
cjfa-28099	107	31	database	database	NOUN
cjfa-28099	107	32	,	,	PUNCT
cjfa-28099	107	33	stock	stock	NOUN
cjfa-28099	107	34	exchange	exchange	NOUN
cjfa-28099	107	35	of	of	ADP
cjfa-28099	107	36	thailand	thailand	PROPN
cjfa-28099	107	37	(	(	PUNCT
cjfa-28099	107	38	set	set	PROPN
cjfa-28099	107	39	)	)	PUNCT
cjfa-28099	107	40	.	.	PUNCT
cjfa-28099	108	1	the	the	DET
cjfa-28099	108	2	total	total	ADJ
cjfa-28099	108	3	sample	sample	NOUN
cjfa-28099	108	4	data	datum	NOUN
cjfa-28099	108	5	of	of	ADP
cjfa-28099	108	6	set	set	NOUN
cjfa-28099	108	7	is	be	AUX
cjfa-28099	108	8	2,830	2,830	NUM
cjfa-28099	108	9	observations	observation	NOUN
cjfa-28099	108	10	,	,	PUNCT
cjfa-28099	108	11	the	the	DET
cjfa-28099	108	12	study	study	NOUN
cjfa-28099	108	13	has	have	AUX
cjfa-28099	108	14	selected	select	VERB
cjfa-28099	108	15	the	the	DET
cjfa-28099	108	16	sample	sample	NOUN
cjfa-28099	108	17	with	with	ADP
cjfa-28099	108	18	the	the	DET
cjfa-28099	108	19	following	follow	VERB
cjfa-28099	108	20	processes	process	NOUN
cjfa-28099	108	21	:	:	PUNCT
cjfa-28099	108	22	first	first	ADV
cjfa-28099	108	23	,	,	PUNCT
cjfa-28099	108	24	this	this	DET
cjfa-28099	108	25	study	study	NOUN
cjfa-28099	108	26	restricted	restrict	VERB
cjfa-28099	108	27	to	to	ADP
cjfa-28099	108	28	seven	seven	NUM
cjfa-28099	108	29	industries	industry	NOUN
cjfa-28099	108	30	firm	firm	NOUN
cjfa-28099	108	31	-	-	PUNCT
cjfa-28099	108	32	listed	list	VERB
cjfa-28099	108	33	on	on	ADP
cjfa-28099	108	34	set	set	NOUN
cjfa-28099	108	35	excluding	exclude	VERB
cjfa-28099	108	36	finance	finance	NOUN
cjfa-28099	108	37	and	and	CCONJ
cjfa-28099	108	38	insurance	insurance	NOUN
cjfa-28099	108	39	industries	industry	NOUN
cjfa-28099	108	40	for	for	ADP
cjfa-28099	108	41	289	289	NUM
cjfa-28099	108	42	firms	firm	NOUN
cjfa-28099	108	43	-	-	PUNCT
cjfa-28099	108	44	year	year	NOUN
cjfa-28099	108	45	;	;	PUNCT
cjfa-28099	108	46	second	second	ADV
cjfa-28099	108	47	,	,	PUNCT
cjfa-28099	108	48	eliminated	eliminate	VERB
cjfa-28099	108	49	the	the	DET
cjfa-28099	108	50	property	property	NOUN
cjfa-28099	108	51	fund	fund	NOUN
cjfa-28099	108	52	and	and	CCONJ
cjfa-28099	108	53	real	real	ADJ
cjfa-28099	108	54	estate	estate	NOUN
cjfa-28099	108	55	investment	investment	NOUN
cjfa-28099	108	56	trust	trust	NOUN
cjfa-28099	108	57	of	of	ADP
cjfa-28099	108	58	property	property	NOUN
cjfa-28099	108	59	&	&	CCONJ
cjfa-28099	108	60	construction	construction	NOUN
cjfa-28099	108	61	industry	industry	NOUN
cjfa-28099	108	62	for	for	ADP
cjfa-28099	108	63	175	175	NUM
cjfa-28099	108	64	firms	firm	NOUN
cjfa-28099	108	65	-	-	PUNCT
cjfa-28099	108	66	year	year	NOUN
cjfa-28099	108	67	;	;	PUNCT
cjfa-28099	108	68	third	third	ADV
cjfa-28099	108	69	,	,	PUNCT
cjfa-28099	108	70	excluded	exclude	VERB
cjfa-28099	108	71	firms	firm	NOUN
cjfa-28099	108	72	that	that	PRON
cjfa-28099	108	73	have	have	AUX
cjfa-28099	108	74	entered	enter	VERB
cjfa-28099	108	75	-	-	PUNCT
cjfa-28099	108	76	exit	exit	NOUN
cjfa-28099	108	77	of	of	ADP
cjfa-28099	108	78	set	set	NOUN
cjfa-28099	108	79	during	during	ADP
cjfa-28099	108	80	the	the	DET
cjfa-28099	108	81	sample	sample	NOUN
cjfa-28099	108	82	years	year	NOUN
cjfa-28099	108	83	for	for	ADP
cjfa-28099	108	84	289	289	NUM
cjfa-28099	108	85	firms	firm	NOUN
cjfa-28099	108	86	-	-	PUNCT
cjfa-28099	108	87	year	year	NOUN
cjfa-28099	108	88	;	;	PUNCT
cjfa-28099	108	89	and	and	CCONJ
cjfa-28099	108	90	fourth	fourth	ADV
cjfa-28099	108	91	,	,	PUNCT
cjfa-28099	108	92	exclude	exclude	VERB
cjfa-28099	108	93	firms	firm	NOUN
cjfa-28099	108	94	that	that	PRON
cjfa-28099	108	95	’s	’	VERB
cjfa-28099	108	96	not	not	PART
cjfa-28099	108	97	available	available	ADJ
cjfa-28099	108	98	and	and	CCONJ
cjfa-28099	108	99	missing	miss	VERB
cjfa-28099	108	100	financial	financial	ADJ
cjfa-28099	108	101	information	information	NOUN
cjfa-28099	108	102	of	of	ADP
cjfa-28099	108	103	tmt	tmt	PROPN
cjfa-28099	108	104	data	datum	NOUN
cjfa-28099	108	105	in	in	ADP
cjfa-28099	108	106	their	their	PRON
cjfa-28099	108	107	financial	financial	ADJ
cjfa-28099	108	108	report	report	NOUN
cjfa-28099	108	109	for	for	ADP
cjfa-28099	108	110	222	222	NUM
cjfa-28099	108	111	firms	firm	NOUN
cjfa-28099	108	112	-	-	PUNCT
cjfa-28099	108	113	year	year	NOUN
cjfa-28099	108	114	.	.	PUNCT
cjfa-28099	109	1	therefore	therefore	ADV
cjfa-28099	109	2	,	,	PUNCT
cjfa-28099	109	3	the	the	DET
cjfa-28099	109	4	final	final	ADJ
cjfa-28099	109	5	sample	sample	NOUN
cjfa-28099	109	6	is	be	AUX
cjfa-28099	109	7	1,855	1,855	NUM
cjfa-28099	109	8	firm	firm	ADJ
cjfa-28099	109	9	-	-	PUNCT
cjfa-28099	109	10	years	year	NOUN
cjfa-28099	109	11	.	.	PUNCT
cjfa-28099	110	1	table	table	NOUN
cjfa-28099	110	2	1	1	NUM
cjfa-28099	110	3	presents	present	VERB
cjfa-28099	110	4	the	the	DET
cjfa-28099	110	5	distribution	distribution	NOUN
cjfa-28099	110	6	of	of	ADP
cjfa-28099	110	7	the	the	DET
cjfa-28099	110	8	final	final	ADJ
cjfa-28099	110	9	sample	sample	NOUN
cjfa-28099	110	10	in	in	ADP
cjfa-28099	110	11	each	each	DET
cjfa-28099	110	12	industry	industry	NOUN
cjfa-28099	110	13	in	in	ADP
cjfa-28099	110	14	period	period	NOUN
cjfa-28099	110	15	2013–2017	2013–2017	NUM
cjfa-28099	110	16	.	.	PUNCT
cjfa-28099	111	1	the	the	DET
cjfa-28099	111	2	top	top	ADJ
cjfa-28099	111	3	three	three	NUM
cjfa-28099	111	4	industries	industry	NOUN
cjfa-28099	111	5	are	be	AUX
cjfa-28099	111	6	industry	industry	NOUN
cjfa-28099	111	7	,	,	PUNCT
cjfa-28099	111	8	services	service	NOUN
cjfa-28099	111	9	and	and	CCONJ
cjfa-28099	111	10	property	property	NOUN
cjfa-28099	111	11	&	&	CCONJ
cjfa-28099	111	12	construction	construction	NOUN
cjfa-28099	111	13	represent	represent	VERB
cjfa-28099	111	14	a	a	DET
cjfa-28099	111	15	percentage	percentage	NOUN
cjfa-28099	111	16	of	of	ADP
cjfa-28099	111	17	22.70	22.70	NUM
cjfa-28099	111	18	,	,	PUNCT
cjfa-28099	111	19	20.81	20.81	NUM
cjfa-28099	111	20	and	and	CCONJ
cjfa-28099	111	21	18.98	18.98	NUM
cjfa-28099	111	22	respectively	respectively	ADV
cjfa-28099	111	23	.	.	PUNCT
cjfa-28099	112	1	rojana	rojana	PROPN
cjfa-28099	112	2	khunkaew	khunkaew	PROPN
cjfa-28099	112	3	,	,	PUNCT
cjfa-28099	112	4	yang	yang	PROPN
cjfa-28099	112	5	qingxiang58	qingxiang58	PROPN
cjfa-28099	112	6	table	table	NOUN
cjfa-28099	112	7	1	1	NUM
cjfa-28099	112	8	.	.	PUNCT
cjfa-28099	112	9	final	final	ADJ
cjfa-28099	112	10	sample	sample	NOUN
cjfa-28099	112	11	by	by	ADP
cjfa-28099	112	12	each	each	DET
cjfa-28099	112	13	industry	industry	NOUN
cjfa-28099	112	14	and	and	CCONJ
cjfa-28099	112	15	year	year	NOUN
cjfa-28099	112	16	no	no	INTJ
cjfa-28099	112	17	.	.	PUNCT
cjfa-28099	113	1	industry	industry	NOUN
cjfa-28099	113	2	year	year	NOUN
cjfa-28099	113	3	total	total	ADJ
cjfa-28099	113	4	%	%	NOUN
cjfa-28099	113	5	2013	2013	NUM
cjfa-28099	113	6	2014	2014	NUM
cjfa-28099	113	7	2015	2015	NUM
cjfa-28099	113	8	2016	2016	NUM
cjfa-28099	113	9	2017	2017	NUM
cjfa-28099	113	10	1	1	NUM
cjfa-28099	113	11	resources	resource	NOUN
cjfa-28099	113	12	33	33	NUM
cjfa-28099	113	13	32	32	NUM
cjfa-28099	113	14	31	31	NUM
cjfa-28099	113	15	30	30	NUM
cjfa-28099	113	16	31	31	NUM
cjfa-28099	113	17	157	157	NUM
cjfa-28099	113	18	8.46	8.46	NUM
cjfa-28099	113	19	2	2	NUM
cjfa-28099	113	20	property	property	NOUN
cjfa-28099	113	21	&	&	CCONJ
cjfa-28099	113	22	construction	construction	NOUN
cjfa-28099	113	23	70	70	NUM
cjfa-28099	113	24	70	70	NUM
cjfa-28099	113	25	70	70	NUM
cjfa-28099	113	26	71	71	NUM
cjfa-28099	113	27	71	71	NUM
cjfa-28099	113	28	352	352	NUM
cjfa-28099	113	29	18.98	18.98	NUM
cjfa-28099	113	30	3	3	NUM
cjfa-28099	113	31	services	service	NOUN
cjfa-28099	113	32	76	76	NUM
cjfa-28099	113	33	79	79	NUM
cjfa-28099	113	34	78	78	NUM
cjfa-28099	113	35	77	77	NUM
cjfa-28099	113	36	76	76	NUM
cjfa-28099	113	37	386	386	NUM
cjfa-28099	113	38	20.81	20.81	NUM
cjfa-28099	113	39	4	4	NUM
cjfa-28099	113	40	industrials	industrial	NOUN
cjfa-28099	113	41	84	84	NUM
cjfa-28099	113	42	84	84	NUM
cjfa-28099	113	43	86	86	NUM
cjfa-28099	113	44	86	86	NUM
cjfa-28099	113	45	81	81	NUM
cjfa-28099	113	46	421	421	NUM
cjfa-28099	113	47	22.70	22.70	NUM
cjfa-28099	113	48	5	5	NUM
cjfa-28099	113	49	technology	technology	NOUN
cjfa-28099	113	50	32	32	NUM
cjfa-28099	113	51	32	32	NUM
cjfa-28099	113	52	32	32	NUM
cjfa-28099	113	53	32	32	NUM
cjfa-28099	113	54	32	32	NUM
cjfa-28099	113	55	160	160	NUM
cjfa-28099	113	56	8.63	8.63	NUM
cjfa-28099	113	57	6	6	NUM
cjfa-28099	113	58	agro	agro	PROPN
cjfa-28099	113	59	&	&	CCONJ
cjfa-28099	113	60	food	food	NOUN
cjfa-28099	113	61	industry	industry	NOUN
cjfa-28099	113	62	40	40	NUM
cjfa-28099	113	63	40	40	NUM
cjfa-28099	113	64	39	39	NUM
cjfa-28099	113	65	39	39	NUM
cjfa-28099	113	66	39	39	NUM
cjfa-28099	113	67	197	197	NUM
cjfa-28099	113	68	10.62	10.62	NUM
cjfa-28099	113	69	7	7	NUM
cjfa-28099	113	70	consumer	consumer	NOUN
cjfa-28099	113	71	products	product	NOUN
cjfa-28099	113	72	37	37	NUM
cjfa-28099	113	73	37	37	NUM
cjfa-28099	113	74	36	36	NUM
cjfa-28099	113	75	36	36	NUM
cjfa-28099	113	76	36	36	NUM
cjfa-28099	113	77	182	182	NUM
cjfa-28099	113	78	9.81	9.81	NUM
cjfa-28099	113	79	total	total	NOUN
cjfa-28099	113	80	372	372	NUM
cjfa-28099	113	81	374	374	NUM
cjfa-28099	113	82	372	372	NUM
cjfa-28099	113	83	371	371	NUM
cjfa-28099	113	84	366	366	NUM
cjfa-28099	113	85	1,855	1,855	NUM
cjfa-28099	113	86	100	100	NUM
cjfa-28099	114	1	n	n	NUM
cjfa-28099	114	2	o	o	NOUN
cjfa-28099	114	3	t	t	NOUN
cjfa-28099	114	4	e	e	X
cjfa-28099	114	5	s	s	X
cjfa-28099	114	6	:	:	PUNCT
cjfa-28099	114	7	industrial	industrial	ADJ
cjfa-28099	114	8	structure	structure	NOUN
cjfa-28099	114	9	of	of	ADP
cjfa-28099	114	10	the	the	DET
cjfa-28099	114	11	stock	stock	NOUN
cjfa-28099	114	12	exchange	exchange	PROPN
cjfa-28099	114	13	of	of	ADP
cjfa-28099	114	14	thailand	thailand	PROPN
cjfa-28099	114	15	are	be	AUX
cjfa-28099	114	16	in	in	ADP
cjfa-28099	114	17	appendix	appendix	ADJ
cjfa-28099	114	18	a.	a.	NOUN
cjfa-28099	114	19	s	s	PART
cjfa-28099	114	20	o	o	NOUN
cjfa-28099	114	21	u	u	NOUN
cjfa-28099	114	22	r	r	NOUN
cjfa-28099	114	23	c	c	NOUN
cjfa-28099	114	24	e	e	NOUN
cjfa-28099	114	25	:	:	PUNCT
cjfa-28099	114	26	author	author	PROPN
cjfa-28099	114	27	’s	’s	PART
cjfa-28099	114	28	computation	computation	NOUN
cjfa-28099	114	29	,	,	PUNCT
cjfa-28099	114	30	2018	2018	NUM
cjfa-28099	114	31	.	.	PUNCT
cjfa-28099	115	1	variable	variable	ADJ
cjfa-28099	115	2	definition	definition	NOUN
cjfa-28099	115	3	and	and	CCONJ
cjfa-28099	115	4	measurement	measurement	NOUN
cjfa-28099	115	5	dependent	dependent	ADJ
cjfa-28099	115	6	variables	variable	NOUN
cjfa-28099	115	7	–	–	PUNCT
cjfa-28099	115	8	earnings	earning	NOUN
cjfa-28099	115	9	management	management	NOUN
cjfa-28099	115	10	accruals	accrual	NOUN
cjfa-28099	115	11	earnings	earning	NOUN
cjfa-28099	115	12	management	management	NOUN
cjfa-28099	115	13	(	(	PUNCT
cjfa-28099	115	14	aem	aem	PROPN
cjfa-28099	115	15	)	)	PUNCT
cjfa-28099	115	16	in	in	ADP
cjfa-28099	115	17	prior	prior	ADJ
cjfa-28099	115	18	research	research	NOUN
cjfa-28099	115	19	presented	present	VERB
cjfa-28099	115	20	the	the	DET
cjfa-28099	115	21	models	model	NOUN
cjfa-28099	115	22	to	to	PART
cjfa-28099	115	23	capture	capture	VERB
cjfa-28099	115	24	,	,	PUNCT
cjfa-28099	115	25	jones	jones	PROPN
cjfa-28099	115	26	(	(	PUNCT
cjfa-28099	115	27	1991	1991	NUM
cjfa-28099	115	28	)	)	PUNCT
cjfa-28099	115	29	presented	present	VERB
cjfa-28099	115	30	model	model	NOUN
cjfa-28099	115	31	to	to	PART
cjfa-28099	115	32	examine	examine	VERB
cjfa-28099	115	33	discretionary	discretionary	ADJ
cjfa-28099	115	34	accruals	accrual	NOUN
cjfa-28099	115	35	that	that	PRON
cjfa-28099	115	36	are	be	AUX
cjfa-28099	115	37	the	the	DET
cjfa-28099	115	38	model	model	NOUN
cjfa-28099	115	39	to	to	PART
cjfa-28099	115	40	identify	identify	VERB
cjfa-28099	115	41	discretionary	discretionary	ADJ
cjfa-28099	115	42	and	and	CCONJ
cjfa-28099	115	43	non	non	ADJ
cjfa-28099	115	44	-	-	ADJ
cjfa-28099	115	45	discretionary	discretionary	ADJ
cjfa-28099	115	46	accruals	accrual	NOUN
cjfa-28099	115	47	by	by	ADP
cjfa-28099	115	48	comparing	compare	VERB
cjfa-28099	115	49	the	the	DET
cjfa-28099	115	50	actual	actual	ADJ
cjfa-28099	115	51	accruals	accrual	NOUN
cjfa-28099	115	52	and	and	CCONJ
cjfa-28099	115	53	the	the	DET
cjfa-28099	115	54	normal	normal	ADJ
cjfa-28099	115	55	accruals	accrual	NOUN
cjfa-28099	115	56	level	level	NOUN
cjfa-28099	115	57	in	in	ADP
cjfa-28099	115	58	each	each	DET
cjfa-28099	115	59	year	year	NOUN
cjfa-28099	115	60	.	.	PUNCT
cjfa-28099	116	1	dechow	dechow	ADJ
cjfa-28099	116	2	et	et	PROPN
cjfa-28099	116	3	al	al	PROPN
cjfa-28099	116	4	.	.	PROPN
cjfa-28099	117	1	(	(	PUNCT
cjfa-28099	117	2	1995	1995	NUM
cjfa-28099	117	3	)	)	PUNCT
cjfa-28099	117	4	studied	study	VERB
cjfa-28099	117	5	the	the	DET
cjfa-28099	117	6	detecting	detect	VERB
cjfa-28099	117	7	earnings	earning	NOUN
cjfa-28099	117	8	management	management	NOUN
cjfa-28099	117	9	and	and	CCONJ
cjfa-28099	117	10	presented	present	VERB
cjfa-28099	117	11	modified	modify	VERB
cjfa-28099	117	12	jones	jones	PROPN
cjfa-28099	117	13	(	(	PUNCT
cjfa-28099	117	14	mj	mj	PROPN
cjfa-28099	117	15	)	)	PUNCT
cjfa-28099	117	16	most	most	ADV
cjfa-28099	117	17	powerful	powerful	ADJ
cjfa-28099	117	18	test	test	NOUN
cjfa-28099	117	19	earning	earn	VERB
cjfa-28099	117	20	management	management	NOUN
cjfa-28099	117	21	compared	compare	VERB
cjfa-28099	117	22	to	to	ADP
cjfa-28099	117	23	healy	healy	PROPN
cjfa-28099	117	24	(	(	PUNCT
cjfa-28099	117	25	1985	1985	NUM
cjfa-28099	117	26	)	)	PUNCT
cjfa-28099	117	27	,	,	PUNCT
cjfa-28099	117	28	and	and	CCONJ
cjfa-28099	117	29	standard	standard	ADJ
cjfa-28099	117	30	jones	jones	PROPN
cjfa-28099	117	31	model	model	PROPN
cjfa-28099	117	32	(	(	PUNCT
cjfa-28099	117	33	sj	sj	PROPN
cjfa-28099	117	34	)	)	PUNCT
cjfa-28099	117	35	.	.	PUNCT
cjfa-28099	118	1	this	this	DET
cjfa-28099	118	2	study	study	NOUN
cjfa-28099	118	3	follows	follow	VERB
cjfa-28099	118	4	modified	modified	ADJ
cjfa-28099	118	5	jones	jones	PROPN
cjfa-28099	118	6	model	model	PROPN
cjfa-28099	118	7	to	to	PART
cjfa-28099	118	8	compute	compute	VERB
cjfa-28099	118	9	the	the	DET
cjfa-28099	118	10	total	total	ADJ
cjfa-28099	118	11	accruals	accrual	NOUN
cjfa-28099	118	12	(	(	PUNCT
cjfa-28099	118	13	ta	ta	NOUN
cjfa-28099	118	14	)	)	PUNCT
cjfa-28099	118	15	in	in	ADP
cjfa-28099	118	16	each	each	DET
cjfa-28099	118	17	firms	firm	NOUN
cjfa-28099	118	18	-	-	PUNCT
cjfa-28099	118	19	year	year	NOUN
cjfa-28099	118	20	by	by	ADP
cjfa-28099	118	21	the	the	DET
cjfa-28099	118	22	estimation	estimation	NOUN
cjfa-28099	118	23	as	as	ADP
cjfa-28099	118	24	:	:	PUNCT
cjfa-28099	118	25	second	second	ADJ
cjfa-28099	118	26	,	,	PUNCT
cjfa-28099	118	27	eliminated	eliminate	VERB
cjfa-28099	118	28	the	the	DET
cjfa-28099	118	29	property	property	NOUN
cjfa-28099	118	30	fund	fund	NOUN
cjfa-28099	118	31	and	and	CCONJ
cjfa-28099	118	32	real	real	ADJ
cjfa-28099	118	33	estate	estate	NOUN
cjfa-28099	118	34	investment	investment	NOUN
cjfa-28099	118	35	trust	trust	NOUN
cjfa-28099	118	36	of	of	ADP
cjfa-28099	118	37	property	property	NOUN
cjfa-28099	118	38	&	&	CCONJ
cjfa-28099	118	39	construction	construction	NOUN
cjfa-28099	118	40	industry	industry	NOUN
cjfa-28099	118	41	for	for	ADP
cjfa-28099	118	42	175	175	NUM
cjfa-28099	118	43	firms	firm	NOUN
cjfa-28099	118	44	-	-	PUNCT
cjfa-28099	118	45	year	year	NOUN
cjfa-28099	118	46	;	;	PUNCT
cjfa-28099	118	47	third	third	ADV
cjfa-28099	118	48	,	,	PUNCT
cjfa-28099	118	49	excluded	exclude	VERB
cjfa-28099	118	50	firms	firm	NOUN
cjfa-28099	118	51	that	that	PRON
cjfa-28099	118	52	have	have	AUX
cjfa-28099	118	53	entered	enter	VERB
cjfa-28099	118	54	-	-	PUNCT
cjfa-28099	118	55	exit	exit	NOUN
cjfa-28099	118	56	of	of	ADP
cjfa-28099	118	57	set	set	NOUN
cjfa-28099	118	58	during	during	ADP
cjfa-28099	118	59	the	the	DET
cjfa-28099	118	60	sample	sample	NOUN
cjfa-28099	118	61	years	year	NOUN
cjfa-28099	118	62	for	for	ADP
cjfa-28099	118	63	289	289	NUM
cjfa-28099	118	64	firms	firm	NOUN
cjfa-28099	118	65	-	-	PUNCT
cjfa-28099	118	66	year	year	NOUN
cjfa-28099	118	67	;	;	PUNCT
cjfa-28099	118	68	and	and	CCONJ
cjfa-28099	118	69	fourth	fourth	ADV
cjfa-28099	118	70	,	,	PUNCT
cjfa-28099	118	71	exclude	exclude	VERB
cjfa-28099	118	72	firms	firm	NOUN
cjfa-28099	118	73	that	that	PRON
cjfa-28099	118	74	’s	’	VERB
cjfa-28099	118	75	not	not	PART
cjfa-28099	118	76	available	available	ADJ
cjfa-28099	118	77	and	and	CCONJ
cjfa-28099	118	78	missing	miss	VERB
cjfa-28099	118	79	financial	financial	ADJ
cjfa-28099	118	80	information	information	NOUN
cjfa-28099	118	81	of	of	ADP
cjfa-28099	118	82	tmt	tmt	PROPN
cjfa-28099	118	83	data	datum	NOUN
cjfa-28099	118	84	in	in	ADP
cjfa-28099	118	85	their	their	PRON
cjfa-28099	118	86	financial	financial	ADJ
cjfa-28099	118	87	report	report	NOUN
cjfa-28099	118	88	for	for	ADP
cjfa-28099	118	89	222	222	NUM
cjfa-28099	118	90	firmsyear	firmsyear	NOUN
cjfa-28099	118	91	.	.	PUNCT
cjfa-28099	119	1	therefore	therefore	ADV
cjfa-28099	119	2	,	,	PUNCT
cjfa-28099	119	3	the	the	DET
cjfa-28099	119	4	final	final	ADJ
cjfa-28099	119	5	sample	sample	NOUN
cjfa-28099	119	6	is	be	AUX
cjfa-28099	119	7	1,855	1,855	NUM
cjfa-28099	119	8	firm	firm	ADJ
cjfa-28099	119	9	-	-	PUNCT
cjfa-28099	119	10	years	year	NOUN
cjfa-28099	119	11	.	.	PUNCT
cjfa-28099	120	1	table	table	NOUN
cjfa-28099	120	2	1	1	NUM
cjfa-28099	120	3	presents	present	VERB
cjfa-28099	120	4	the	the	DET
cjfa-28099	120	5	distribution	distribution	NOUN
cjfa-28099	120	6	of	of	ADP
cjfa-28099	120	7	the	the	DET
cjfa-28099	120	8	final	final	ADJ
cjfa-28099	120	9	sample	sample	NOUN
cjfa-28099	120	10	in	in	ADP
cjfa-28099	120	11	each	each	DET
cjfa-28099	120	12	industry	industry	NOUN
cjfa-28099	120	13	in	in	ADP
cjfa-28099	120	14	period	period	NOUN
cjfa-28099	120	15	20132017	20132017	NUM
cjfa-28099	120	16	.	.	PUNCT
cjfa-28099	121	1	the	the	DET
cjfa-28099	121	2	top	top	ADJ
cjfa-28099	121	3	three	three	NUM
cjfa-28099	121	4	industries	industry	NOUN
cjfa-28099	121	5	are	be	AUX
cjfa-28099	121	6	industry	industry	NOUN
cjfa-28099	121	7	,	,	PUNCT
cjfa-28099	121	8	services	service	NOUN
cjfa-28099	121	9	and	and	CCONJ
cjfa-28099	121	10	property	property	NOUN
cjfa-28099	121	11	&	&	CCONJ
cjfa-28099	121	12	construction	construction	NOUN
cjfa-28099	121	13	represent	represent	VERB
cjfa-28099	121	14	a	a	DET
cjfa-28099	121	15	percentage	percentage	NOUN
cjfa-28099	121	16	of	of	ADP
cjfa-28099	121	17	22.70	22.70	NUM
cjfa-28099	121	18	,	,	PUNCT
cjfa-28099	121	19	20.81	20.81	NUM
cjfa-28099	121	20	and	and	CCONJ
cjfa-28099	121	21	18.98	18.98	NUM
cjfa-28099	121	22	respectively	respectively	ADV
cjfa-28099	121	23	.	.	PUNCT
cjfa-28099	121	24	table	table	NOUN
cjfa-28099	121	25	1	1	NUM
cjfa-28099	121	26	.	.	PUNCT
cjfa-28099	121	27	final	final	ADJ
cjfa-28099	121	28	sample	sample	NOUN
cjfa-28099	121	29	by	by	ADP
cjfa-28099	121	30	each	each	DET
cjfa-28099	121	31	industry	industry	NOUN
cjfa-28099	121	32	and	and	CCONJ
cjfa-28099	121	33	year	year	NOUN
cjfa-28099	122	1	no	no	INTJ
cjfa-28099	122	2	.	.	PUNCT
cjfa-28099	123	1	industry	industry	NOUN
cjfa-28099	123	2	year	year	NOUN
cjfa-28099	123	3	total	total	ADJ
cjfa-28099	123	4	%	%	NOUN
cjfa-28099	123	5	2013	2013	NUM
cjfa-28099	123	6	2014	2014	NUM
cjfa-28099	123	7	2015	2015	NUM
cjfa-28099	123	8	2016	2016	NUM
cjfa-28099	123	9	2017	2017	NUM
cjfa-28099	123	10	1	1	NUM
cjfa-28099	123	11	resources	resource	NOUN
cjfa-28099	123	12	33	33	NUM
cjfa-28099	123	13	32	32	NUM
cjfa-28099	123	14	31	31	NUM
cjfa-28099	123	15	30	30	NUM
cjfa-28099	123	16	31	31	NUM
cjfa-28099	123	17	157	157	NUM
cjfa-28099	123	18	8.46	8.46	NUM
cjfa-28099	123	19	2	2	NUM
cjfa-28099	123	20	property	property	NOUN
cjfa-28099	123	21	&	&	CCONJ
cjfa-28099	123	22	construction	construction	NOUN
cjfa-28099	123	23	70	70	NUM
cjfa-28099	123	24	70	70	NUM
cjfa-28099	123	25	70	70	NUM
cjfa-28099	123	26	71	71	NUM
cjfa-28099	123	27	71	71	NUM
cjfa-28099	123	28	352	352	NUM
cjfa-28099	123	29	18.98	18.98	NUM
cjfa-28099	123	30	3	3	NUM
cjfa-28099	123	31	services	service	NOUN
cjfa-28099	123	32	76	76	NUM
cjfa-28099	123	33	79	79	NUM
cjfa-28099	123	34	78	78	NUM
cjfa-28099	123	35	77	77	NUM
cjfa-28099	123	36	76	76	NUM
cjfa-28099	123	37	386	386	NUM
cjfa-28099	123	38	20.81	20.81	NUM
cjfa-28099	123	39	4	4	NUM
cjfa-28099	123	40	industrials	industrial	NOUN
cjfa-28099	123	41	84	84	NUM
cjfa-28099	123	42	84	84	NUM
cjfa-28099	123	43	86	86	NUM
cjfa-28099	123	44	86	86	NUM
cjfa-28099	123	45	81	81	NUM
cjfa-28099	123	46	421	421	NUM
cjfa-28099	123	47	22.70	22.70	NUM
cjfa-28099	123	48	5	5	NUM
cjfa-28099	123	49	technology	technology	NOUN
cjfa-28099	123	50	32	32	NUM
cjfa-28099	123	51	32	32	NUM
cjfa-28099	123	52	32	32	NUM
cjfa-28099	123	53	32	32	NUM
cjfa-28099	123	54	32	32	NUM
cjfa-28099	123	55	160	160	NUM
cjfa-28099	123	56	8.63	8.63	NUM
cjfa-28099	123	57	6	6	NUM
cjfa-28099	123	58	agro	agro	PROPN
cjfa-28099	123	59	&	&	CCONJ
cjfa-28099	123	60	food	food	NOUN
cjfa-28099	123	61	industry	industry	NOUN
cjfa-28099	123	62	40	40	NUM
cjfa-28099	123	63	40	40	NUM
cjfa-28099	123	64	39	39	NUM
cjfa-28099	123	65	39	39	NUM
cjfa-28099	123	66	39	39	NUM
cjfa-28099	123	67	197	197	NUM
cjfa-28099	123	68	10.62	10.62	NUM
cjfa-28099	123	69	7	7	NUM
cjfa-28099	123	70	consumer	consumer	NOUN
cjfa-28099	123	71	products	product	NOUN
cjfa-28099	123	72	37	37	NUM
cjfa-28099	123	73	37	37	NUM
cjfa-28099	123	74	36	36	NUM
cjfa-28099	123	75	36	36	NUM
cjfa-28099	123	76	36	36	NUM
cjfa-28099	123	77	182	182	NUM
cjfa-28099	123	78	9.81	9.81	NUM
cjfa-28099	123	79	total	total	NOUN
cjfa-28099	123	80	372	372	NUM
cjfa-28099	123	81	374	374	NUM
cjfa-28099	123	82	372	372	NUM
cjfa-28099	123	83	371	371	NUM
cjfa-28099	123	84	366	366	NUM
cjfa-28099	123	85	1,855	1,855	NUM
cjfa-28099	123	86	100	100	NUM
cjfa-28099	123	87	notes	note	NOUN
cjfa-28099	123	88	:	:	PUNCT
cjfa-28099	123	89	industrial	industrial	ADJ
cjfa-28099	123	90	structure	structure	NOUN
cjfa-28099	123	91	of	of	ADP
cjfa-28099	123	92	the	the	DET
cjfa-28099	123	93	stock	stock	NOUN
cjfa-28099	123	94	exchange	exchange	PROPN
cjfa-28099	123	95	of	of	ADP
cjfa-28099	123	96	thailand	thailand	PROPN
cjfa-28099	123	97	are	be	AUX
cjfa-28099	123	98	in	in	ADP
cjfa-28099	123	99	appendix	appendix	ADJ
cjfa-28099	123	100	a.	a.	NOUN
cjfa-28099	123	101	source	source	NOUN
cjfa-28099	123	102	:	:	PUNCT
cjfa-28099	123	103	author	author	NOUN
cjfa-28099	123	104	’s	’s	PART
cjfa-28099	123	105	computation	computation	NOUN
cjfa-28099	123	106	(	(	PUNCT
cjfa-28099	123	107	2018	2018	NUM
cjfa-28099	123	108	)	)	PUNCT
cjfa-28099	123	109	.	.	PUNCT
cjfa-28099	124	1	variable	variable	ADJ
cjfa-28099	124	2	definition	definition	NOUN
cjfa-28099	124	3	and	and	CCONJ
cjfa-28099	124	4	measurement	measurement	NOUN
cjfa-28099	124	5	dependent	dependent	ADJ
cjfa-28099	124	6	variables	variable	NOUN
cjfa-28099	124	7	–	–	PUNCT
cjfa-28099	124	8	earnings	earning	NOUN
cjfa-28099	124	9	management	management	NOUN
cjfa-28099	124	10	accruals	accrual	NOUN
cjfa-28099	124	11	earnings	earning	NOUN
cjfa-28099	124	12	management	management	NOUN
cjfa-28099	124	13	(	(	PUNCT
cjfa-28099	124	14	aem	aem	PROPN
cjfa-28099	124	15	)	)	PUNCT
cjfa-28099	124	16	in	in	ADP
cjfa-28099	124	17	prior	prior	ADJ
cjfa-28099	124	18	research	research	NOUN
cjfa-28099	124	19	presented	present	VERB
cjfa-28099	124	20	the	the	DET
cjfa-28099	124	21	models	model	NOUN
cjfa-28099	124	22	to	to	PART
cjfa-28099	124	23	capture	capture	VERB
cjfa-28099	124	24	,	,	PUNCT
cjfa-28099	124	25	jones	jones	PROPN
cjfa-28099	124	26	(	(	PUNCT
cjfa-28099	124	27	1991	1991	NUM
cjfa-28099	124	28	)	)	PUNCT
cjfa-28099	124	29	presented	present	VERB
cjfa-28099	124	30	model	model	NOUN
cjfa-28099	124	31	to	to	PART
cjfa-28099	124	32	examine	examine	VERB
cjfa-28099	124	33	discretionary	discretionary	ADJ
cjfa-28099	124	34	accruals	accrual	NOUN
cjfa-28099	124	35	that	that	PRON
cjfa-28099	124	36	are	be	AUX
cjfa-28099	124	37	the	the	DET
cjfa-28099	124	38	model	model	NOUN
cjfa-28099	124	39	to	to	PART
cjfa-28099	124	40	identify	identify	VERB
cjfa-28099	124	41	discretionary	discretionary	ADJ
cjfa-28099	124	42	and	and	CCONJ
cjfa-28099	124	43	non	non	ADJ
cjfa-28099	124	44	-	-	ADJ
cjfa-28099	124	45	discretionary	discretionary	ADJ
cjfa-28099	124	46	accruals	accrual	NOUN
cjfa-28099	124	47	by	by	ADP
cjfa-28099	124	48	comparing	compare	VERB
cjfa-28099	124	49	the	the	DET
cjfa-28099	124	50	actual	actual	ADJ
cjfa-28099	124	51	accruals	accrual	NOUN
cjfa-28099	124	52	and	and	CCONJ
cjfa-28099	124	53	the	the	DET
cjfa-28099	124	54	normal	normal	ADJ
cjfa-28099	124	55	accruals	accrual	NOUN
cjfa-28099	124	56	level	level	NOUN
cjfa-28099	124	57	in	in	ADP
cjfa-28099	124	58	each	each	DET
cjfa-28099	124	59	year	year	NOUN
cjfa-28099	124	60	.	.	PUNCT
cjfa-28099	125	1	dechow	dechow	ADJ
cjfa-28099	125	2	et	et	PROPN
cjfa-28099	125	3	al	al	PROPN
cjfa-28099	125	4	.	.	PROPN
cjfa-28099	126	1	(	(	PUNCT
cjfa-28099	126	2	1995	1995	NUM
cjfa-28099	126	3	)	)	PUNCT
cjfa-28099	126	4	studied	study	VERB
cjfa-28099	126	5	the	the	DET
cjfa-28099	126	6	detecting	detect	VERB
cjfa-28099	126	7	earnings	earning	NOUN
cjfa-28099	126	8	management	management	NOUN
cjfa-28099	126	9	and	and	CCONJ
cjfa-28099	126	10	presented	present	VERB
cjfa-28099	126	11	modified	modify	VERB
cjfa-28099	126	12	jones	jones	PROPN
cjfa-28099	126	13	(	(	PUNCT
cjfa-28099	126	14	mj	mj	PROPN
cjfa-28099	126	15	)	)	PUNCT
cjfa-28099	126	16	most	most	ADV
cjfa-28099	126	17	powerful	powerful	ADJ
cjfa-28099	126	18	test	test	NOUN
cjfa-28099	126	19	earning	earn	VERB
cjfa-28099	126	20	management	management	NOUN
cjfa-28099	126	21	compared	compare	VERB
cjfa-28099	126	22	to	to	ADP
cjfa-28099	126	23	healy	healy	PROPN
cjfa-28099	126	24	(	(	PUNCT
cjfa-28099	126	25	1985	1985	NUM
cjfa-28099	126	26	)	)	PUNCT
cjfa-28099	126	27	,	,	PUNCT
cjfa-28099	126	28	and	and	CCONJ
cjfa-28099	126	29	standard	standard	ADJ
cjfa-28099	126	30	jones	jones	PROPN
cjfa-28099	126	31	model	model	PROPN
cjfa-28099	126	32	(	(	PUNCT
cjfa-28099	126	33	sj	sj	PROPN
cjfa-28099	126	34	)	)	PUNCT
cjfa-28099	126	35	.	.	PUNCT
cjfa-28099	127	1	this	this	DET
cjfa-28099	127	2	study	study	NOUN
cjfa-28099	127	3	follows	follow	VERB
cjfa-28099	127	4	modified	modified	ADJ
cjfa-28099	127	5	jones	jones	PROPN
cjfa-28099	127	6	model	model	PROPN
cjfa-28099	127	7	to	to	PART
cjfa-28099	127	8	compute	compute	VERB
cjfa-28099	127	9	the	the	DET
cjfa-28099	127	10	total	total	ADJ
cjfa-28099	127	11	accruals	accrual	NOUN
cjfa-28099	127	12	(	(	PUNCT
cjfa-28099	127	13	ta	ta	NOUN
cjfa-28099	127	14	)	)	PUNCT
cjfa-28099	127	15	in	in	ADP
cjfa-28099	127	16	each	each	DET
cjfa-28099	127	17	firms	firm	NOUN
cjfa-28099	127	18	-	-	PUNCT
cjfa-28099	127	19	year	year	NOUN
cjfa-28099	127	20	by	by	ADP
cjfa-28099	127	21	the	the	DET
cjfa-28099	127	22	estimation	estimation	NOUN
cjfa-28099	127	23	as	as	SCONJ
cjfa-28099	127	24	:	:	PUNCT
cjfa-28099	127	25	�	�	PROPN
cjfa-28099	127	26	�	�	PROPN
cjfa-28099	127	27	�	�	PROPN
cjfa-28099	127	28	�	�	PROPN
cjfa-28099	127	29	�	�	PROPN
cjfa-28099	127	30	�	�	PROPN
cjfa-28099	127	31	�	�	PROPN
cjfa-28099	127	32	�	�	PROPN
cjfa-28099	127	33	�	�	PROPN
cjfa-28099	127	34	�	�	PROPN
cjfa-28099	127	35	�	�	PROPN
cjfa-28099	127	36	�	�	PROPN
cjfa-28099	127	37	�	�	PROPN
cjfa-28099	127	38	�	�	PROPN
cjfa-28099	127	39	�	�	PROPN
cjfa-28099	127	40	�	�	PROPN
cjfa-28099	127	41	�	�	PROPN
cjfa-28099	127	42	�	�	PROPN
cjfa-28099	127	43	�	�	PROPN
cjfa-28099	127	44	�	�	PROPN
cjfa-28099	127	45	�	�	PROPN
cjfa-28099	127	46	�	�	PROPN
cjfa-28099	127	47	�	�	PROPN
cjfa-28099	127	48	�	�	PROPN
cjfa-28099	127	49	�	�	PROPN
cjfa-28099	127	50	�	�	PROPN
cjfa-28099	127	51	�	�	PROPN
cjfa-28099	127	52	�	�	PROPN
cjfa-28099	127	53	�	�	PROPN
cjfa-28099	127	54	�	�	PROPN
cjfa-28099	127	55	�	�	PROPN
cjfa-28099	127	56	�	�	PROPN
cjfa-28099	127	57	�	�	PROPN
cjfa-28099	127	58	�	�	PROPN
cjfa-28099	127	59	�	�	PROPN
cjfa-28099	127	60	�	�	PROPN
cjfa-28099	127	61	�	�	PROPN
cjfa-28099	127	62	�	�	PROPN
cjfa-28099	127	63	�	�	PROPN
cjfa-28099	127	64	�	�	PROPN
cjfa-28099	127	65	�	�	PROPN
cjfa-28099	127	66	�	�	PROPN
cjfa-28099	127	67	�	�	PROPN
cjfa-28099	127	68	�	�	PROPN
cjfa-28099	127	69	�	�	PROPN
cjfa-28099	127	70	�	�	PROPN
cjfa-28099	127	71	�	�	PROPN
cjfa-28099	127	72	�	�	PROPN
cjfa-28099	127	73	�	�	PROPN
cjfa-28099	127	74	�	�	PROPN
cjfa-28099	127	75	�	�	PROPN
cjfa-28099	127	76	�	�	PROPN
cjfa-28099	127	77	�	�	PROPN
cjfa-28099	127	78	�	�	PROPN
cjfa-28099	127	79	(	(	PUNCT
cjfa-28099	127	80	1	1	NUM
cjfa-28099	127	81	)	)	PUNCT
cjfa-28099	127	82	where	where	SCONJ
cjfa-28099	127	83	�	�	PROPN
cjfa-28099	127	84	�	�	PROPN
cjfa-28099	127	85	�	�	PROPN
cjfa-28099	127	86	�	�	PROPN
cjfa-28099	127	87	�	�	PROPN
cjfa-28099	127	88	is	be	AUX
cjfa-28099	127	89	the	the	DET
cjfa-28099	127	90	total	total	ADJ
cjfa-28099	127	91	actuals	actual	NOUN
cjfa-28099	127	92	measured	measure	VERB
cjfa-28099	127	93	as	as	ADP
cjfa-28099	127	94	ebxi	ebxi	NOUN
cjfa-28099	127	95	–	–	PUNCT
cjfa-28099	127	96	cfo	cfo	NOUN
cjfa-28099	127	97	where	where	SCONJ
cjfa-28099	127	98	ebxi	ebxi	NOUN
cjfa-28099	127	99	is	be	AUX
cjfa-28099	127	100	earnings	earning	NOUN
cjfa-28099	127	101	before	before	ADP
cjfa-28099	127	102	extraordinary	extraordinary	ADJ
cjfa-28099	127	103	and	and	CCONJ
cjfa-28099	127	104	cfo	cfo	NOUN
cjfa-28099	127	105	is	be	AUX
cjfa-28099	127	106	the	the	DET
cjfa-28099	127	107	cash	cash	NOUN
cjfa-28099	127	108	flows	flow	NOUN
cjfa-28099	127	109	of	of	ADP
cjfa-28099	127	110	operation	operation	NOUN
cjfa-28099	127	111	in	in	ADP
cjfa-28099	127	112	the	the	DET
cjfa-28099	127	113	statement	statement	NOUN
cjfa-28099	127	114	of	of	ADP
cjfa-28099	127	115	cash	cash	NOUN
cjfa-28099	127	116	flow	flow	NOUN
cjfa-28099	127	117	(	(	PUNCT
cjfa-28099	127	118	1	1	NUM
cjfa-28099	127	119	)	)	PUNCT
cjfa-28099	127	120	where	where	SCONJ
cjfa-28099	127	121	t	t	NOUN
cjfa-28099	127	122	 	 	SPACE
cjfa-28099	127	123	ai	ai	VERB
cjfa-28099	127	124	,	,	PUNCT
cjfa-28099	127	125	t	t	PROPN
cjfa-28099	127	126	is	be	AUX
cjfa-28099	127	127	the	the	DET
cjfa-28099	127	128	total	total	ADJ
cjfa-28099	127	129	actuals	actual	NOUN
cjfa-28099	127	130	measured	measure	VERB
cjfa-28099	127	131	as	as	ADP
cjfa-28099	127	132	ebxi	ebxi	NOUN
cjfa-28099	127	133	–	–	PUNCT
cjfa-28099	127	134	cfo	cfo	NOUN
cjfa-28099	127	135	where	where	SCONJ
cjfa-28099	127	136	ebxi	ebxi	NOUN
cjfa-28099	127	137	is	be	AUX
cjfa-28099	127	138	earnings	earning	NOUN
cjfa-28099	127	139	before	before	ADP
cjfa-28099	127	140	extraordinary	extraordinary	ADJ
cjfa-28099	127	141	and	and	CCONJ
cjfa-28099	127	142	cfo	cfo	NOUN
cjfa-28099	127	143	is	be	AUX
cjfa-28099	127	144	the	the	DET
cjfa-28099	127	145	cash	cash	NOUN
cjfa-28099	127	146	flows	flow	NOUN
cjfa-28099	127	147	of	of	ADP
cjfa-28099	127	148	operation	operation	NOUN
cjfa-28099	127	149	in	in	ADP
cjfa-28099	127	150	the	the	DET
cjfa-28099	127	151	statement	statement	NOUN
cjfa-28099	127	152	of	of	ADP
cjfa-28099	127	153	cash	cash	NOUN
cjfa-28099	127	154	flow	flow	NOUN
cjfa-28099	127	155	firm	firm	NOUN
cjfa-28099	127	156	i	i	PRON
cjfa-28099	127	157	in	in	ADP
cjfa-28099	127	158	year	year	PROPN
cjfa-28099	127	159	t	t	PROPN
cjfa-28099	127	160	,	,	PUNCT
cjfa-28099	127	161	at–1	at–1	X
cjfa-28099	127	162	is	be	AUX
cjfa-28099	127	163	the	the	DET
cjfa-28099	127	164	total	total	ADJ
cjfa-28099	127	165	assets	asset	NOUN
cjfa-28099	127	166	at	at	ADP
cjfa-28099	127	167	the	the	DET
cjfa-28099	127	168	end	end	NOUN
cjfa-28099	127	169	of	of	ADP
cjfa-28099	127	170	firm	firm	ADJ
cjfa-28099	127	171	i	i	PROPN
cjfa-28099	127	172	year	year	NOUN
cjfa-28099	127	173	t-1	t-1	PROPN
cjfa-28099	127	174	,	,	PUNCT
cjfa-28099	127	175	δst	δst	NOUN
cjfa-28099	127	176	is	be	AUX
cjfa-28099	127	177	the	the	DET
cjfa-28099	127	178	change	change	NOUN
cjfa-28099	127	179	of	of	ADP
cjfa-28099	127	180	sale	sale	NOUN
cjfa-28099	127	181	firm	firm	NOUN
cjfa-28099	127	182	i	i	PRON
cjfa-28099	128	1	in	in	ADP
cjfa-28099	128	2	year	year	NOUN
cjfa-28099	128	3	t	t	PROPN
cjfa-28099	128	4	=	=	SYM
cjfa-28099	128	5	st	st	PROPN
cjfa-28099	128	6	–	–	PUNCT
cjfa-28099	128	7	st-1	st-1	PROPN
cjfa-28099	128	8	,	,	PUNCT
cjfa-28099	128	9	ppe	ppe	PROPN
cjfa-28099	128	10	is	be	AUX
cjfa-28099	128	11	the	the	DET
cjfa-28099	128	12	gross	gross	NOUN
cjfa-28099	128	13	of	of	ADP
cjfa-28099	128	14	property	property	NOUN
cjfa-28099	128	15	,	,	PUNCT
cjfa-28099	128	16	plant	plant	NOUN
cjfa-28099	128	17	and	and	CCONJ
cjfa-28099	128	18	equipment	equipment	NOUN
cjfa-28099	128	19	firm	firm	NOUN
cjfa-28099	128	20	i	i	PRON
cjfa-28099	128	21	in	in	ADP
cjfa-28099	128	22	year	year	NOUN
cjfa-28099	128	23	t.	t.	PROPN
cjfa-28099	129	1	the	the	DET
cjfa-28099	129	2	characteristics	characteristic	NOUN
cjfa-28099	129	3	of	of	ADP
cjfa-28099	129	4	top	top	ADJ
cjfa-28099	129	5	management	management	NOUN
cjfa-28099	129	6	…	…	PUNCT
cjfa-28099	129	7	59	59	NUM
cjfa-28099	129	8	the	the	DET
cjfa-28099	129	9	equation	equation	NOUN
cjfa-28099	129	10	above	above	ADV
cjfa-28099	129	11	is	be	AUX
cjfa-28099	129	12	used	use	VERB
cjfa-28099	129	13	to	to	PART
cjfa-28099	129	14	estimate	estimate	VERB
cjfa-28099	129	15	the	the	DET
cjfa-28099	129	16	non	non	ADJ
cjfa-28099	129	17	-	-	ADJ
cjfa-28099	129	18	discretionary	discretionary	ADJ
cjfa-28099	129	19	accruals	accrual	NOUN
cjfa-28099	129	20	(	(	PUNCT
cjfa-28099	129	21	nda	nda	PROPN
cjfa-28099	129	22	)	)	PUNCT
cjfa-28099	129	23	or	or	CCONJ
cjfa-28099	129	24	the	the	DET
cjfa-28099	129	25	normal	normal	ADJ
cjfa-28099	129	26	accruals	accrual	NOUN
cjfa-28099	129	27	(	(	PUNCT
cjfa-28099	129	28	na	na	NOUN
cjfa-28099	129	29	)	)	PUNCT
cjfa-28099	129	30	below	below	ADV
cjfa-28099	129	31	:	:	PUNCT
cjfa-28099	129	32	firm	firm	VERB
cjfa-28099	129	33	i	i	PRON
cjfa-28099	129	34	in	in	ADP
cjfa-28099	129	35	year	year	NOUN
cjfa-28099	129	36	t	t	PROPN
cjfa-28099	129	37	,	,	PUNCT
cjfa-28099	129	38	�	�	PROPN
cjfa-28099	129	39	�	�	PROPN
cjfa-28099	129	40	�	�	PROPN
cjfa-28099	129	41	�	�	PROPN
cjfa-28099	129	42	is	be	AUX
cjfa-28099	129	43	the	the	DET
cjfa-28099	129	44	total	total	ADJ
cjfa-28099	129	45	assets	asset	NOUN
cjfa-28099	129	46	at	at	ADP
cjfa-28099	129	47	the	the	DET
cjfa-28099	129	48	end	end	NOUN
cjfa-28099	129	49	of	of	ADP
cjfa-28099	129	50	firm	firm	ADJ
cjfa-28099	129	51	i	i	PROPN
cjfa-28099	129	52	year	year	NOUN
cjfa-28099	129	53	t-1	t-1	PROPN
cjfa-28099	129	54	,	,	PUNCT
cjfa-28099	129	55	�	�	PROPN
cjfa-28099	129	56	�	�	PROPN
cjfa-28099	129	57	�	�	PROPN
cjfa-28099	129	58	is	be	AUX
cjfa-28099	129	59	the	the	DET
cjfa-28099	129	60	change	change	NOUN
cjfa-28099	129	61	of	of	ADP
cjfa-28099	129	62	sale	sale	NOUN
cjfa-28099	129	63	firm	firm	NOUN
cjfa-28099	129	64	i	i	PRON
cjfa-28099	130	1	in	in	ADP
cjfa-28099	130	2	year	year	NOUN
cjfa-28099	130	3	t	t	PROPN
cjfa-28099	130	4	=	=	SYM
cjfa-28099	130	5	st	st	PROPN
cjfa-28099	130	6	–	–	PUNCT
cjfa-28099	130	7	st-1	st-1	PROPN
cjfa-28099	130	8	,	,	PUNCT
cjfa-28099	130	9	�	�	PROPN
cjfa-28099	130	10	�	�	PROPN
cjfa-28099	130	11	�	�	PROPN
cjfa-28099	130	12	is	be	AUX
cjfa-28099	130	13	the	the	DET
cjfa-28099	130	14	gross	gross	NOUN
cjfa-28099	130	15	of	of	ADP
cjfa-28099	130	16	property	property	NOUN
cjfa-28099	130	17	,	,	PUNCT
cjfa-28099	130	18	plant	plant	NOUN
cjfa-28099	130	19	and	and	CCONJ
cjfa-28099	130	20	equipment	equipment	NOUN
cjfa-28099	130	21	firm	firm	NOUN
cjfa-28099	130	22	i	i	PRON
cjfa-28099	130	23	in	in	ADP
cjfa-28099	130	24	year	year	NOUN
cjfa-28099	130	25	t.	t.	NOUN
cjfa-28099	131	1	the	the	DET
cjfa-28099	131	2	equation	equation	NOUN
cjfa-28099	131	3	above	above	ADV
cjfa-28099	131	4	is	be	AUX
cjfa-28099	131	5	used	use	VERB
cjfa-28099	131	6	to	to	PART
cjfa-28099	131	7	estimate	estimate	VERB
cjfa-28099	131	8	the	the	DET
cjfa-28099	131	9	non	non	ADJ
cjfa-28099	131	10	-	-	ADJ
cjfa-28099	131	11	discretionary	discretionary	ADJ
cjfa-28099	131	12	accruals	accrual	NOUN
cjfa-28099	131	13	(	(	PUNCT
cjfa-28099	131	14	nda	nda	PROPN
cjfa-28099	131	15	)	)	PUNCT
cjfa-28099	131	16	or	or	CCONJ
cjfa-28099	131	17	the	the	DET
cjfa-28099	131	18	normal	normal	ADJ
cjfa-28099	131	19	accruals	accrual	NOUN
cjfa-28099	131	20	(	(	PUNCT
cjfa-28099	131	21	na	na	NOUN
cjfa-28099	131	22	)	)	PUNCT
cjfa-28099	131	23	below	below	ADV
cjfa-28099	131	24	:	:	PUNCT
cjfa-28099	131	25	�	�	PROPN
cjfa-28099	131	26	�	�	PROPN
cjfa-28099	131	27	�	�	PROPN
cjfa-28099	131	28	�	�	PROPN
cjfa-28099	131	29	�	�	PROPN
cjfa-28099	131	30	�	�	PROPN
cjfa-28099	131	31	=	=	SYM
cjfa-28099	131	32	�	�	PROPN
cjfa-28099	131	33	�	�	PROPN
cjfa-28099	131	34	�	�	PROPN
cjfa-28099	131	35	�	�	PROPN
cjfa-28099	131	36	�	�	PROPN
cjfa-28099	131	37	�	�	PROPN
cjfa-28099	131	38	�	�	PROPN
cjfa-28099	131	39	�	�	PROPN
cjfa-28099	131	40	�	�	PROPN
cjfa-28099	131	41	�	�	PROPN
cjfa-28099	131	42	�	�	PROPN
cjfa-28099	131	43	�	�	PROPN
cjfa-28099	131	44	�	�	PROPN
cjfa-28099	131	45	�	�	PROPN
cjfa-28099	131	46	�	�	PROPN
cjfa-28099	131	47	�	�	PROPN
cjfa-28099	131	48	�	�	PROPN
cjfa-28099	131	49	�	�	PROPN
cjfa-28099	131	50	�	�	PROPN
cjfa-28099	131	51	�	�	PROPN
cjfa-28099	131	52	�	�	PROPN
cjfa-28099	131	53	�	�	PROPN
cjfa-28099	131	54	�	�	PROPN
cjfa-28099	131	55	�	�	PROPN
cjfa-28099	131	56	�	�	PROPN
cjfa-28099	131	57	�	�	PROPN
cjfa-28099	131	58	�	�	PROPN
cjfa-28099	131	59	�	�	PROPN
cjfa-28099	131	60	�	�	PROPN
cjfa-28099	131	61	�	�	PROPN
cjfa-28099	131	62	�	�	PROPN
cjfa-28099	131	63	�	�	PROPN
cjfa-28099	131	64	�	�	PROPN
cjfa-28099	131	65	�	�	PROPN
cjfa-28099	131	66	�	�	PROPN
cjfa-28099	131	67	�	�	PROPN
cjfa-28099	131	68	�	�	PROPN
cjfa-28099	131	69	�	�	PROPN
cjfa-28099	131	70	�	�	PROPN
cjfa-28099	131	71	�	�	PROPN
cjfa-28099	131	72	�	�	PROPN
cjfa-28099	131	73	�	�	PROPN
cjfa-28099	131	74	�	�	PROPN
cjfa-28099	131	75	�	�	PROPN
cjfa-28099	131	76	�	�	PROPN
cjfa-28099	131	77	�	�	PROPN
cjfa-28099	131	78	�	�	PROPN
cjfa-28099	131	79	�	�	PROPN
cjfa-28099	131	80	�	�	PROPN
cjfa-28099	131	81	(	(	PUNCT
cjfa-28099	131	82	2	2	NUM
cjfa-28099	131	83	)	)	PUNCT
cjfa-28099	131	84	where	where	SCONJ
cjfa-28099	131	85	�	�	PROPN
cjfa-28099	131	86	�	�	PROPN
cjfa-28099	131	87	�	�	PROPN
cjfa-28099	131	88	�	�	PROPN
cjfa-28099	131	89	�	�	PROPN
cjfa-28099	131	90	�	�	PROPN
cjfa-28099	131	91	is	be	AUX
cjfa-28099	131	92	the	the	DET
cjfa-28099	131	93	normal	normal	ADJ
cjfa-28099	131	94	accruals	accrual	NOUN
cjfa-28099	131	95	,	,	PUNCT
cjfa-28099	131	96	�	�	PROPN
cjfa-28099	131	97	�	�	PROPN
cjfa-28099	131	98	�	�	PROPN
cjfa-28099	131	99	�	�	PROPN
cjfa-28099	131	100	is	be	AUX
cjfa-28099	131	101	the	the	DET
cjfa-28099	131	102	total	total	ADJ
cjfa-28099	131	103	assets	asset	NOUN
cjfa-28099	131	104	at	at	ADP
cjfa-28099	131	105	the	the	DET
cjfa-28099	131	106	end	end	NOUN
cjfa-28099	131	107	of	of	ADP
cjfa-28099	131	108	firm	firm	NOUN
cjfa-28099	131	109	i	i	PRON
cjfa-28099	131	110	year	year	NOUN
cjfa-28099	131	111	t1	t1	PROPN
cjfa-28099	131	112	,	,	PUNCT
cjfa-28099	131	113	�	�	PROPN
cjfa-28099	131	114	�	�	PROPN
cjfa-28099	131	115	�	�	PROPN
cjfa-28099	131	116	is	be	AUX
cjfa-28099	131	117	the	the	DET
cjfa-28099	131	118	change	change	NOUN
cjfa-28099	131	119	of	of	ADP
cjfa-28099	131	120	sale	sale	NOUN
cjfa-28099	131	121	firm	firm	NOUN
cjfa-28099	131	122	i	i	PRON
cjfa-28099	131	123	in	in	ADP
cjfa-28099	131	124	year	year	NOUN
cjfa-28099	131	125	t	t	PROPN
cjfa-28099	131	126	=	=	SYM
cjfa-28099	131	127	st	st	PROPN
cjfa-28099	131	128	–	–	PUNCT
cjfa-28099	131	129	st-1	st-1	PROPN
cjfa-28099	131	130	,	,	PUNCT
cjfa-28099	131	131	�	�	PROPN
cjfa-28099	131	132	�	�	PROPN
cjfa-28099	131	133	�	�	PROPN
cjfa-28099	131	134	�	�	PROPN
cjfa-28099	131	135	=	=	SYM
cjfa-28099	131	136	art	art	NOUN
cjfa-28099	131	137	–	–	PUNCT
cjfa-28099	131	138	art-1	art-1	PUNCT
cjfa-28099	131	139	that	that	PRON
cjfa-28099	131	140	is	be	AUX
cjfa-28099	131	141	the	the	DET
cjfa-28099	131	142	change	change	NOUN
cjfa-28099	131	143	in	in	ADP
cjfa-28099	131	144	accounts	account	NOUN
cjfa-28099	131	145	receivable	receivable	ADJ
cjfa-28099	131	146	in	in	ADP
cjfa-28099	131	147	year	year	NOUN
cjfa-28099	131	148	t	t	PROPN
cjfa-28099	131	149	,	,	PUNCT
cjfa-28099	131	150	�	�	PROPN
cjfa-28099	131	151	�	�	PROPN
cjfa-28099	131	152	�	�	PROPN
cjfa-28099	131	153	is	be	AUX
cjfa-28099	131	154	the	the	DET
cjfa-28099	131	155	gross	gross	NOUN
cjfa-28099	131	156	of	of	ADP
cjfa-28099	131	157	property	property	NOUN
cjfa-28099	131	158	,	,	PUNCT
cjfa-28099	131	159	plant	plant	NOUN
cjfa-28099	131	160	and	and	CCONJ
cjfa-28099	131	161	equipment	equipment	NOUN
cjfa-28099	131	162	firm	firm	NOUN
cjfa-28099	131	163	i	i	PRON
cjfa-28099	131	164	in	in	ADP
cjfa-28099	131	165	year	year	NOUN
cjfa-28099	131	166	t.	t.	NOUN
cjfa-28099	131	167	the	the	DET
cjfa-28099	131	168	proxy	proxy	NOUN
cjfa-28099	131	169	for	for	ADP
cjfa-28099	131	170	estimates	estimate	NOUN
cjfa-28099	131	171	discretionary	discretionary	ADJ
cjfa-28099	131	172	accruals	accrual	NOUN
cjfa-28099	131	173	(	(	PUNCT
cjfa-28099	131	174	da	da	NOUN
cjfa-28099	131	175	)	)	PUNCT
cjfa-28099	131	176	as	as	ADP
cjfa-28099	131	177	:	:	PUNCT
cjfa-28099	131	178	�	�	PROPN
cjfa-28099	131	179	�	�	PROPN
cjfa-28099	131	180	�	�	PROPN
cjfa-28099	131	181	�	�	PROPN
cjfa-28099	131	182	�	�	PROPN
cjfa-28099	131	183	=	=	SYM
cjfa-28099	131	184	�	�	PROPN
cjfa-28099	131	185	�	�	PROPN
cjfa-28099	131	186	�	�	PROPN
cjfa-28099	131	187	�	�	PROPN
cjfa-28099	131	188	�	�	PROPN
cjfa-28099	131	189	�	�	PROPN
cjfa-28099	131	190	�	�	PROPN
cjfa-28099	131	191	�	�	PROPN
cjfa-28099	131	192	�	�	PROPN
cjfa-28099	131	193	�	�	PROPN
cjfa-28099	131	194	�	�	PROPN
cjfa-28099	131	195	�	�	PROPN
cjfa-28099	131	196	�	�	PROPN
cjfa-28099	131	197	�	�	PROPN
cjfa-28099	131	198	�	�	PROPN
cjfa-28099	131	199	�	�	PROPN
cjfa-28099	131	200	�	�	PROPN
cjfa-28099	131	201	�	�	PROPN
cjfa-28099	131	202	(	(	PUNCT
cjfa-28099	131	203	3	3	NUM
cjfa-28099	131	204	)	)	PUNCT
cjfa-28099	131	205	where	where	SCONJ
cjfa-28099	131	206	�	�	PROPN
cjfa-28099	131	207	�	�	PROPN
cjfa-28099	131	208	�	�	PROPN
cjfa-28099	131	209	�	�	PROPN
cjfa-28099	131	210	�	�	PROPN
cjfa-28099	131	211	is	be	AUX
cjfa-28099	131	212	the	the	DET
cjfa-28099	131	213	discretionary	discretionary	ADJ
cjfa-28099	131	214	accruals	accrual	NOUN
cjfa-28099	131	215	�	�	PROPN
cjfa-28099	131	216	�	�	PROPN
cjfa-28099	131	217	�	�	PROPN
cjfa-28099	131	218	�	�	PROPN
cjfa-28099	131	219	�	�	PROPN
cjfa-28099	131	220	is	be	AUX
cjfa-28099	131	221	the	the	DET
cjfa-28099	131	222	total	total	ADJ
cjfa-28099	131	223	actuals	actual	NOUN
cjfa-28099	131	224	measured	measure	VERB
cjfa-28099	131	225	as	as	ADP
cjfa-28099	131	226	ebxi	ebxi	NOUN
cjfa-28099	131	227	–	–	PUNCT
cjfa-28099	131	228	cfo	cfo	NOUN
cjfa-28099	131	229	where	where	SCONJ
cjfa-28099	131	230	ebxi	ebxi	NOUN
cjfa-28099	131	231	is	be	AUX
cjfa-28099	131	232	earnings	earning	NOUN
cjfa-28099	131	233	before	before	ADP
cjfa-28099	131	234	extraordinary	extraordinary	ADJ
cjfa-28099	131	235	and	and	CCONJ
cjfa-28099	131	236	cfo	cfo	NOUN
cjfa-28099	131	237	is	be	AUX
cjfa-28099	131	238	the	the	DET
cjfa-28099	131	239	cash	cash	NOUN
cjfa-28099	131	240	flows	flow	NOUN
cjfa-28099	131	241	of	of	ADP
cjfa-28099	131	242	operation	operation	NOUN
cjfa-28099	131	243	in	in	ADP
cjfa-28099	131	244	the	the	DET
cjfa-28099	131	245	statement	statement	NOUN
cjfa-28099	131	246	of	of	ADP
cjfa-28099	131	247	cash	cash	NOUN
cjfa-28099	131	248	flow	flow	NOUN
cjfa-28099	131	249	firm	firm	NOUN
cjfa-28099	131	250	i	i	PRON
cjfa-28099	131	251	in	in	ADP
cjfa-28099	131	252	year	year	NOUN
cjfa-28099	131	253	t	t	PROPN
cjfa-28099	131	254	,	,	PUNCT
cjfa-28099	131	255	�	�	PROPN
cjfa-28099	131	256	�	�	PROPN
cjfa-28099	131	257	�	�	PROPN
cjfa-28099	131	258	�	�	PROPN
cjfa-28099	131	259	is	be	AUX
cjfa-28099	131	260	the	the	DET
cjfa-28099	131	261	total	total	ADJ
cjfa-28099	131	262	assets	asset	NOUN
cjfa-28099	131	263	at	at	ADP
cjfa-28099	131	264	the	the	DET
cjfa-28099	131	265	end	end	NOUN
cjfa-28099	131	266	of	of	ADP
cjfa-28099	131	267	firm	firm	ADJ
cjfa-28099	131	268	i	i	PROPN
cjfa-28099	131	269	year	year	NOUN
cjfa-28099	131	270	t-1	t-1	PROPN
cjfa-28099	131	271	,	,	PUNCT
cjfa-28099	131	272	�	�	PROPN
cjfa-28099	131	273	�	�	PROPN
cjfa-28099	131	274	�	�	PROPN
cjfa-28099	131	275	�	�	PROPN
cjfa-28099	131	276	�	�	PROPN
cjfa-28099	131	277	�	�	PROPN
cjfa-28099	131	278	is	be	AUX
cjfa-28099	131	279	the	the	DET
cjfa-28099	131	280	normal	normal	ADJ
cjfa-28099	131	281	accruals	accrual	NOUN
cjfa-28099	131	282	.	.	PUNCT
cjfa-28099	132	1	real	real	ADJ
cjfa-28099	132	2	activities	activity	NOUN
cjfa-28099	132	3	earnings	earning	NOUN
cjfa-28099	132	4	management	management	NOUN
cjfa-28099	132	5	(	(	PUNCT
cjfa-28099	132	6	rem	rem	PROPN
cjfa-28099	132	7	)	)	PUNCT
cjfa-28099	132	8	the	the	DET
cjfa-28099	132	9	prior	prior	ADJ
cjfa-28099	132	10	literature	literature	NOUN
cjfa-28099	132	11	on	on	ADP
cjfa-28099	132	12	the	the	DET
cjfa-28099	132	13	measurement	measurement	NOUN
cjfa-28099	132	14	to	to	PART
cjfa-28099	132	15	capture	capture	VERB
cjfa-28099	132	16	real	real	ADJ
cjfa-28099	132	17	activities	activity	NOUN
cjfa-28099	132	18	manipulation	manipulation	NOUN
cjfa-28099	132	19	revealed	reveal	VERB
cjfa-28099	132	20	model	model	NOUN
cjfa-28099	132	21	to	to	PART
cjfa-28099	132	22	capture	capture	VERB
cjfa-28099	132	23	by	by	ADP
cjfa-28099	132	24	computing	compute	VERB
cjfa-28099	132	25	the	the	DET
cjfa-28099	132	26	normal	normal	ADJ
cjfa-28099	132	27	and	and	CCONJ
cjfa-28099	132	28	abnormal	abnormal	ADJ
cjfa-28099	132	29	in	in	ADP
cjfa-28099	132	30	three	three	NUM
cjfa-28099	132	31	factors	factor	NOUN
cjfa-28099	132	32	,	,	PUNCT
cjfa-28099	132	33	including	include	VERB
cjfa-28099	132	34	abnormal	abnormal	ADJ
cjfa-28099	132	35	cash	cash	NOUN
cjfa-28099	132	36	flow	flow	NOUN
cjfa-28099	132	37	of	of	ADP
cjfa-28099	132	38	operation	operation	NOUN
cjfa-28099	132	39	,	,	PUNCT
cjfa-28099	132	40	abnormal	abnormal	ADJ
cjfa-28099	132	41	discretionary	discretionary	ADJ
cjfa-28099	132	42	expense	expense	NOUN
cjfa-28099	132	43	,	,	PUNCT
cjfa-28099	132	44	and	and	CCONJ
cjfa-28099	132	45	abnormal	abnormal	ADJ
cjfa-28099	132	46	production	production	NOUN
cjfa-28099	132	47	cost	cost	NOUN
cjfa-28099	132	48	or	or	CCONJ
cjfa-28099	132	49	overproduction	overproduction	NOUN
cjfa-28099	132	50	(	(	PUNCT
cjfa-28099	132	51	roychowdhury	roychowdhury	NOUN
cjfa-28099	132	52	,	,	PUNCT
cjfa-28099	132	53	2006	2006	NUM
cjfa-28099	132	54	)	)	PUNCT
cjfa-28099	132	55	.	.	PUNCT
cjfa-28099	133	1	this	this	DET
cjfa-28099	133	2	study	study	NOUN
cjfa-28099	133	3	follows	follow	VERB
cjfa-28099	133	4	the	the	DET
cjfa-28099	133	5	prior	prior	ADJ
cjfa-28099	133	6	research	research	NOUN
cjfa-28099	133	7	to	to	PART
cjfa-28099	133	8	estimate	estimate	VERB
cjfa-28099	133	9	real	real	ADJ
cjfa-28099	133	10	activities	activity	NOUN
cjfa-28099	133	11	manipulation	manipulation	NOUN
cjfa-28099	133	12	by	by	ADP
cjfa-28099	133	13	three	three	NUM
cjfa-28099	133	14	estimations	estimation	NOUN
cjfa-28099	133	15	model	model	NOUN
cjfa-28099	133	16	:	:	PUNCT
cjfa-28099	133	17	the	the	DET
cjfa-28099	133	18	estimation	estimation	NOUN
cjfa-28099	133	19	abnormal	abnormal	ADJ
cjfa-28099	133	20	cash	cash	NOUN
cjfa-28099	133	21	flow	flow	NOUN
cjfa-28099	133	22	of	of	ADP
cjfa-28099	133	23	operations	operation	NOUN
cjfa-28099	133	24	(	(	PUNCT
cjfa-28099	133	25	cfo	cfo	NOUN
cjfa-28099	133	26	)	)	PUNCT
cjfa-28099	133	27	,	,	PUNCT
cjfa-28099	133	28	the	the	DET
cjfa-28099	133	29	estimation	estimation	NOUN
cjfa-28099	133	30	abnormal	abnormal	ADJ
cjfa-28099	133	31	reduction	reduction	NOUN
cjfa-28099	133	32	of	of	ADP
cjfa-28099	133	33	discretionary	discretionary	ADJ
cjfa-28099	133	34	expenses	expense	NOUN
cjfa-28099	133	35	,	,	PUNCT
cjfa-28099	133	36	and	and	CCONJ
cjfa-28099	133	37	the	the	DET
cjfa-28099	133	38	estimation	estimation	NOUN
cjfa-28099	133	39	overproduction	overproduction	NOUN
cjfa-28099	133	40	to	to	PART
cjfa-28099	133	41	meet	meet	VERB
cjfa-28099	133	42	the	the	DET
cjfa-28099	133	43	low	low	ADJ
cjfa-28099	133	44	cost	cost	NOUN
cjfa-28099	133	45	of	of	ADP
cjfa-28099	133	46	goods	good	NOUN
cjfa-28099	133	47	sold	sell	VERB
cjfa-28099	133	48	and	and	CCONJ
cjfa-28099	133	49	make	make	VERB
cjfa-28099	133	50	earnings	earning	NOUN
cjfa-28099	133	51	upward	upward	ADV
cjfa-28099	133	52	.	.	PUNCT
cjfa-28099	134	1	the	the	DET
cjfa-28099	134	2	estimations	estimation	NOUN
cjfa-28099	134	3	are	be	AUX
cjfa-28099	134	4	as	as	ADV
cjfa-28099	134	5	follow	follow	VERB
cjfa-28099	134	6	:	:	PUNCT
cjfa-28099	134	7	(	(	PUNCT
cjfa-28099	134	8	2	2	X
cjfa-28099	134	9	)	)	PUNCT
cjfa-28099	134	10	where	where	SCONJ
cjfa-28099	134	11	n	n	CCONJ
cjfa-28099	134	12	 	 	SPACE
cjfa-28099	134	13	d	d	AUX
cjfa-28099	134	14	 	 	SPACE
cjfa-28099	134	15	ai	ai	VERB
cjfa-28099	134	16	,	,	PUNCT
cjfa-28099	134	17	t	t	PROPN
cjfa-28099	134	18	is	be	AUX
cjfa-28099	134	19	the	the	DET
cjfa-28099	134	20	normal	normal	ADJ
cjfa-28099	134	21	accruals	accrual	NOUN
cjfa-28099	134	22	,	,	PUNCT
cjfa-28099	134	23	at–1	at–1	X
cjfa-28099	134	24	is	be	AUX
cjfa-28099	134	25	the	the	DET
cjfa-28099	134	26	total	total	ADJ
cjfa-28099	134	27	assets	asset	NOUN
cjfa-28099	134	28	at	at	ADP
cjfa-28099	134	29	the	the	DET
cjfa-28099	134	30	end	end	NOUN
cjfa-28099	134	31	of	of	ADP
cjfa-28099	134	32	firm	firm	ADJ
cjfa-28099	134	33	i	i	PROPN
cjfa-28099	134	34	year	year	NOUN
cjfa-28099	134	35	t-1	t-1	PROPN
cjfa-28099	134	36	,	,	PUNCT
cjfa-28099	134	37	is	be	AUX
cjfa-28099	134	38	the	the	DET
cjfa-28099	134	39	change	change	NOUN
cjfa-28099	134	40	of	of	ADP
cjfa-28099	134	41	sale	sale	NOUN
cjfa-28099	134	42	firm	firm	NOUN
cjfa-28099	134	43	i	i	PRON
cjfa-28099	134	44	in	in	ADP
cjfa-28099	134	45	year	year	NOUN
cjfa-28099	134	46	t	t	PROPN
cjfa-28099	134	47	=	=	SYM
cjfa-28099	134	48	st	st	PROPN
cjfa-28099	134	49	–	–	PUNCT
cjfa-28099	134	50	st-1	st-1	NOUN
cjfa-28099	134	51	,	,	PUNCT
cjfa-28099	134	52	δart	δart	NOUN
cjfa-28099	134	53	=	=	SYM
cjfa-28099	134	54	art	art	NOUN
cjfa-28099	134	55	–	–	PUNCT
cjfa-28099	134	56	art-1	art-1	PUNCT
cjfa-28099	134	57	that	that	PRON
cjfa-28099	134	58	is	be	AUX
cjfa-28099	134	59	the	the	DET
cjfa-28099	134	60	change	change	NOUN
cjfa-28099	134	61	in	in	ADP
cjfa-28099	134	62	accounts	account	NOUN
cjfa-28099	134	63	receivable	receivable	ADJ
cjfa-28099	134	64	in	in	ADP
cjfa-28099	134	65	year	year	NOUN
cjfa-28099	134	66	t	t	PROPN
cjfa-28099	134	67	,	,	PUNCT
cjfa-28099	134	68	ppe	ppe	PROPN
cjfa-28099	134	69	is	be	AUX
cjfa-28099	134	70	the	the	DET
cjfa-28099	134	71	gross	gross	NOUN
cjfa-28099	134	72	of	of	ADP
cjfa-28099	134	73	property	property	NOUN
cjfa-28099	134	74	,	,	PUNCT
cjfa-28099	134	75	plant	plant	NOUN
cjfa-28099	134	76	and	and	CCONJ
cjfa-28099	134	77	equipment	equipment	NOUN
cjfa-28099	134	78	firm	firm	NOUN
cjfa-28099	134	79	i	i	PRON
cjfa-28099	134	80	in	in	ADP
cjfa-28099	134	81	year	year	NOUN
cjfa-28099	134	82	t.	t.	NOUN
cjfa-28099	134	83	the	the	DET
cjfa-28099	134	84	proxy	proxy	NOUN
cjfa-28099	134	85	for	for	ADP
cjfa-28099	134	86	estimates	estimate	NOUN
cjfa-28099	134	87	discretionary	discretionary	ADJ
cjfa-28099	134	88	accruals	accrual	NOUN
cjfa-28099	134	89	(	(	PUNCT
cjfa-28099	134	90	da	da	NOUN
cjfa-28099	134	91	)	)	PUNCT
cjfa-28099	134	92	as	as	ADP
cjfa-28099	134	93	:	:	PUNCT
cjfa-28099	134	94	firm	firm	ADJ
cjfa-28099	134	95	i	i	PRON
cjfa-28099	134	96	in	in	ADP
cjfa-28099	134	97	year	year	NOUN
cjfa-28099	134	98	t	t	PROPN
cjfa-28099	134	99	,	,	PUNCT
cjfa-28099	134	100	�	�	PROPN
cjfa-28099	134	101	�	�	PROPN
cjfa-28099	134	102	�	�	PROPN
cjfa-28099	134	103	�	�	PROPN
cjfa-28099	134	104	is	be	AUX
cjfa-28099	134	105	the	the	DET
cjfa-28099	134	106	total	total	ADJ
cjfa-28099	134	107	assets	asset	NOUN
cjfa-28099	134	108	at	at	ADP
cjfa-28099	134	109	the	the	DET
cjfa-28099	134	110	end	end	NOUN
cjfa-28099	134	111	of	of	ADP
cjfa-28099	134	112	firm	firm	ADJ
cjfa-28099	134	113	i	i	PROPN
cjfa-28099	134	114	year	year	NOUN
cjfa-28099	134	115	t-1	t-1	PROPN
cjfa-28099	134	116	,	,	PUNCT
cjfa-28099	134	117	�	�	PROPN
cjfa-28099	134	118	�	�	PROPN
cjfa-28099	134	119	�	�	PROPN
cjfa-28099	134	120	is	be	AUX
cjfa-28099	134	121	the	the	DET
cjfa-28099	134	122	change	change	NOUN
cjfa-28099	134	123	of	of	ADP
cjfa-28099	134	124	sale	sale	NOUN
cjfa-28099	134	125	firm	firm	NOUN
cjfa-28099	134	126	i	i	PRON
cjfa-28099	135	1	in	in	ADP
cjfa-28099	135	2	year	year	NOUN
cjfa-28099	135	3	t	t	PROPN
cjfa-28099	135	4	=	=	SYM
cjfa-28099	135	5	st	st	PROPN
cjfa-28099	135	6	–	–	PUNCT
cjfa-28099	135	7	st-1	st-1	PROPN
cjfa-28099	135	8	,	,	PUNCT
cjfa-28099	135	9	�	�	PROPN
cjfa-28099	135	10	�	�	PROPN
cjfa-28099	135	11	�	�	PROPN
cjfa-28099	135	12	is	be	AUX
cjfa-28099	135	13	the	the	DET
cjfa-28099	135	14	gross	gross	NOUN
cjfa-28099	135	15	of	of	ADP
cjfa-28099	135	16	property	property	NOUN
cjfa-28099	135	17	,	,	PUNCT
cjfa-28099	135	18	plant	plant	NOUN
cjfa-28099	135	19	and	and	CCONJ
cjfa-28099	135	20	equipment	equipment	NOUN
cjfa-28099	135	21	firm	firm	NOUN
cjfa-28099	135	22	i	i	PRON
cjfa-28099	135	23	in	in	ADP
cjfa-28099	135	24	year	year	NOUN
cjfa-28099	135	25	t.	t.	NOUN
cjfa-28099	136	1	the	the	DET
cjfa-28099	136	2	equation	equation	NOUN
cjfa-28099	136	3	above	above	ADV
cjfa-28099	136	4	is	be	AUX
cjfa-28099	136	5	used	use	VERB
cjfa-28099	136	6	to	to	PART
cjfa-28099	136	7	estimate	estimate	VERB
cjfa-28099	136	8	the	the	DET
cjfa-28099	136	9	non	non	ADJ
cjfa-28099	136	10	-	-	ADJ
cjfa-28099	136	11	discretionary	discretionary	ADJ
cjfa-28099	136	12	accruals	accrual	NOUN
cjfa-28099	136	13	(	(	PUNCT
cjfa-28099	136	14	nda	nda	PROPN
cjfa-28099	136	15	)	)	PUNCT
cjfa-28099	136	16	or	or	CCONJ
cjfa-28099	136	17	the	the	DET
cjfa-28099	136	18	normal	normal	ADJ
cjfa-28099	136	19	accruals	accrual	NOUN
cjfa-28099	136	20	(	(	PUNCT
cjfa-28099	136	21	na	na	NOUN
cjfa-28099	136	22	)	)	PUNCT
cjfa-28099	136	23	below	below	ADV
cjfa-28099	136	24	:	:	PUNCT
cjfa-28099	136	25	�	�	PROPN
cjfa-28099	136	26	�	�	PROPN
cjfa-28099	136	27	�	�	PROPN
cjfa-28099	136	28	�	�	PROPN
cjfa-28099	136	29	�	�	PROPN
cjfa-28099	136	30	�	�	PROPN
cjfa-28099	136	31	=	=	SYM
cjfa-28099	136	32	�	�	PROPN
cjfa-28099	136	33	�	�	PROPN
cjfa-28099	136	34	�	�	PROPN
cjfa-28099	136	35	�	�	PROPN
cjfa-28099	136	36	�	�	PROPN
cjfa-28099	136	37	�	�	PROPN
cjfa-28099	136	38	�	�	PROPN
cjfa-28099	136	39	�	�	PROPN
cjfa-28099	136	40	�	�	PROPN
cjfa-28099	136	41	�	�	PROPN
cjfa-28099	136	42	�	�	PROPN
cjfa-28099	136	43	�	�	PROPN
cjfa-28099	136	44	�	�	PROPN
cjfa-28099	136	45	�	�	PROPN
cjfa-28099	136	46	�	�	PROPN
cjfa-28099	136	47	�	�	PROPN
cjfa-28099	136	48	�	�	PROPN
cjfa-28099	136	49	�	�	PROPN
cjfa-28099	136	50	�	�	PROPN
cjfa-28099	136	51	�	�	PROPN
cjfa-28099	136	52	�	�	PROPN
cjfa-28099	136	53	�	�	PROPN
cjfa-28099	136	54	�	�	PROPN
cjfa-28099	136	55	�	�	PROPN
cjfa-28099	136	56	�	�	PROPN
cjfa-28099	136	57	�	�	PROPN
cjfa-28099	136	58	�	�	PROPN
cjfa-28099	136	59	�	�	PROPN
cjfa-28099	136	60	�	�	PROPN
cjfa-28099	136	61	�	�	PROPN
cjfa-28099	136	62	�	�	PROPN
cjfa-28099	136	63	�	�	PROPN
cjfa-28099	136	64	�	�	PROPN
cjfa-28099	136	65	�	�	PROPN
cjfa-28099	136	66	�	�	PROPN
cjfa-28099	136	67	�	�	PROPN
cjfa-28099	136	68	�	�	PROPN
cjfa-28099	136	69	�	�	PROPN
cjfa-28099	136	70	�	�	PROPN
cjfa-28099	136	71	�	�	PROPN
cjfa-28099	136	72	�	�	PROPN
cjfa-28099	136	73	�	�	PROPN
cjfa-28099	136	74	�	�	PROPN
cjfa-28099	136	75	�	�	PROPN
cjfa-28099	136	76	�	�	PROPN
cjfa-28099	136	77	�	�	PROPN
cjfa-28099	136	78	�	�	PROPN
cjfa-28099	136	79	�	�	PROPN
cjfa-28099	136	80	�	�	PROPN
cjfa-28099	136	81	(	(	PUNCT
cjfa-28099	136	82	2	2	NUM
cjfa-28099	136	83	)	)	PUNCT
cjfa-28099	136	84	where	where	SCONJ
cjfa-28099	136	85	�	�	PROPN
cjfa-28099	136	86	�	�	PROPN
cjfa-28099	136	87	�	�	PROPN
cjfa-28099	136	88	�	�	PROPN
cjfa-28099	136	89	�	�	PROPN
cjfa-28099	136	90	�	�	PROPN
cjfa-28099	136	91	is	be	AUX
cjfa-28099	136	92	the	the	DET
cjfa-28099	136	93	normal	normal	ADJ
cjfa-28099	136	94	accruals	accrual	NOUN
cjfa-28099	136	95	,	,	PUNCT
cjfa-28099	136	96	�	�	PROPN
cjfa-28099	136	97	�	�	PROPN
cjfa-28099	136	98	�	�	PROPN
cjfa-28099	136	99	�	�	PROPN
cjfa-28099	136	100	is	be	AUX
cjfa-28099	136	101	the	the	DET
cjfa-28099	136	102	total	total	ADJ
cjfa-28099	136	103	assets	asset	NOUN
cjfa-28099	136	104	at	at	ADP
cjfa-28099	136	105	the	the	DET
cjfa-28099	136	106	end	end	NOUN
cjfa-28099	136	107	of	of	ADP
cjfa-28099	136	108	firm	firm	NOUN
cjfa-28099	136	109	i	i	PRON
cjfa-28099	136	110	year	year	NOUN
cjfa-28099	136	111	t1	t1	PROPN
cjfa-28099	136	112	,	,	PUNCT
cjfa-28099	136	113	�	�	PROPN
cjfa-28099	136	114	�	�	PROPN
cjfa-28099	136	115	�	�	PROPN
cjfa-28099	136	116	is	be	AUX
cjfa-28099	136	117	the	the	DET
cjfa-28099	136	118	change	change	NOUN
cjfa-28099	136	119	of	of	ADP
cjfa-28099	136	120	sale	sale	NOUN
cjfa-28099	136	121	firm	firm	NOUN
cjfa-28099	136	122	i	i	PRON
cjfa-28099	136	123	in	in	ADP
cjfa-28099	136	124	year	year	NOUN
cjfa-28099	136	125	t	t	PROPN
cjfa-28099	136	126	=	=	SYM
cjfa-28099	136	127	st	st	PROPN
cjfa-28099	136	128	–	–	PUNCT
cjfa-28099	136	129	st-1	st-1	PROPN
cjfa-28099	136	130	,	,	PUNCT
cjfa-28099	136	131	�	�	PROPN
cjfa-28099	136	132	�	�	PROPN
cjfa-28099	136	133	�	�	PROPN
cjfa-28099	136	134	�	�	PROPN
cjfa-28099	136	135	=	=	SYM
cjfa-28099	136	136	art	art	NOUN
cjfa-28099	136	137	–	–	PUNCT
cjfa-28099	136	138	art-1	art-1	PUNCT
cjfa-28099	136	139	that	that	PRON
cjfa-28099	136	140	is	be	AUX
cjfa-28099	136	141	the	the	DET
cjfa-28099	136	142	change	change	NOUN
cjfa-28099	136	143	in	in	ADP
cjfa-28099	136	144	accounts	account	NOUN
cjfa-28099	136	145	receivable	receivable	ADJ
cjfa-28099	136	146	in	in	ADP
cjfa-28099	136	147	year	year	NOUN
cjfa-28099	136	148	t	t	PROPN
cjfa-28099	136	149	,	,	PUNCT
cjfa-28099	136	150	�	�	PROPN
cjfa-28099	136	151	�	�	PROPN
cjfa-28099	136	152	�	�	PROPN
cjfa-28099	136	153	is	be	AUX
cjfa-28099	136	154	the	the	DET
cjfa-28099	136	155	gross	gross	NOUN
cjfa-28099	136	156	of	of	ADP
cjfa-28099	136	157	property	property	NOUN
cjfa-28099	136	158	,	,	PUNCT
cjfa-28099	136	159	plant	plant	NOUN
cjfa-28099	136	160	and	and	CCONJ
cjfa-28099	136	161	equipment	equipment	NOUN
cjfa-28099	136	162	firm	firm	NOUN
cjfa-28099	136	163	i	i	PRON
cjfa-28099	136	164	in	in	ADP
cjfa-28099	136	165	year	year	NOUN
cjfa-28099	136	166	t.	t.	NOUN
cjfa-28099	136	167	the	the	DET
cjfa-28099	136	168	proxy	proxy	NOUN
cjfa-28099	136	169	for	for	ADP
cjfa-28099	136	170	estimates	estimate	NOUN
cjfa-28099	136	171	discretionary	discretionary	ADJ
cjfa-28099	136	172	accruals	accrual	NOUN
cjfa-28099	136	173	(	(	PUNCT
cjfa-28099	136	174	da	da	NOUN
cjfa-28099	136	175	)	)	PUNCT
cjfa-28099	136	176	as	as	ADP
cjfa-28099	136	177	:	:	PUNCT
cjfa-28099	136	178	�	�	PROPN
cjfa-28099	136	179	�	�	PROPN
cjfa-28099	136	180	�	�	PROPN
cjfa-28099	136	181	�	�	PROPN
cjfa-28099	136	182	�	�	PROPN
cjfa-28099	136	183	=	=	SYM
cjfa-28099	136	184	�	�	PROPN
cjfa-28099	136	185	�	�	PROPN
cjfa-28099	136	186	�	�	PROPN
cjfa-28099	136	187	�	�	PROPN
cjfa-28099	136	188	�	�	PROPN
cjfa-28099	136	189	�	�	PROPN
cjfa-28099	136	190	�	�	PROPN
cjfa-28099	136	191	�	�	PROPN
cjfa-28099	136	192	�	�	PROPN
cjfa-28099	136	193	�	�	PROPN
cjfa-28099	136	194	�	�	PROPN
cjfa-28099	136	195	�	�	PROPN
cjfa-28099	136	196	�	�	PROPN
cjfa-28099	136	197	�	�	PROPN
cjfa-28099	136	198	�	�	PROPN
cjfa-28099	136	199	�	�	PROPN
cjfa-28099	136	200	�	�	PROPN
cjfa-28099	136	201	�	�	PROPN
cjfa-28099	136	202	(	(	PUNCT
cjfa-28099	136	203	3	3	NUM
cjfa-28099	136	204	)	)	PUNCT
cjfa-28099	136	205	where	where	SCONJ
cjfa-28099	136	206	�	�	PROPN
cjfa-28099	136	207	�	�	PROPN
cjfa-28099	136	208	�	�	PROPN
cjfa-28099	136	209	�	�	PROPN
cjfa-28099	136	210	�	�	PROPN
cjfa-28099	136	211	is	be	AUX
cjfa-28099	136	212	the	the	DET
cjfa-28099	136	213	discretionary	discretionary	ADJ
cjfa-28099	136	214	accruals	accrual	NOUN
cjfa-28099	136	215	�	�	PROPN
cjfa-28099	136	216	�	�	PROPN
cjfa-28099	136	217	�	�	PROPN
cjfa-28099	136	218	�	�	PROPN
cjfa-28099	136	219	�	�	PROPN
cjfa-28099	136	220	is	be	AUX
cjfa-28099	136	221	the	the	DET
cjfa-28099	136	222	total	total	ADJ
cjfa-28099	136	223	actuals	actual	NOUN
cjfa-28099	136	224	measured	measure	VERB
cjfa-28099	136	225	as	as	ADP
cjfa-28099	136	226	ebxi	ebxi	NOUN
cjfa-28099	136	227	–	–	PUNCT
cjfa-28099	136	228	cfo	cfo	NOUN
cjfa-28099	136	229	where	where	SCONJ
cjfa-28099	136	230	ebxi	ebxi	NOUN
cjfa-28099	136	231	is	be	AUX
cjfa-28099	136	232	earnings	earning	NOUN
cjfa-28099	136	233	before	before	ADP
cjfa-28099	136	234	extraordinary	extraordinary	ADJ
cjfa-28099	136	235	and	and	CCONJ
cjfa-28099	136	236	cfo	cfo	NOUN
cjfa-28099	136	237	is	be	AUX
cjfa-28099	136	238	the	the	DET
cjfa-28099	136	239	cash	cash	NOUN
cjfa-28099	136	240	flows	flow	NOUN
cjfa-28099	136	241	of	of	ADP
cjfa-28099	136	242	operation	operation	NOUN
cjfa-28099	136	243	in	in	ADP
cjfa-28099	136	244	the	the	DET
cjfa-28099	136	245	statement	statement	NOUN
cjfa-28099	136	246	of	of	ADP
cjfa-28099	136	247	cash	cash	NOUN
cjfa-28099	136	248	flow	flow	NOUN
cjfa-28099	136	249	firm	firm	NOUN
cjfa-28099	136	250	i	i	PRON
cjfa-28099	136	251	in	in	ADP
cjfa-28099	136	252	year	year	NOUN
cjfa-28099	136	253	t	t	PROPN
cjfa-28099	136	254	,	,	PUNCT
cjfa-28099	136	255	�	�	PROPN
cjfa-28099	136	256	�	�	PROPN
cjfa-28099	136	257	�	�	PROPN
cjfa-28099	136	258	�	�	PROPN
cjfa-28099	136	259	is	be	AUX
cjfa-28099	136	260	the	the	DET
cjfa-28099	136	261	total	total	ADJ
cjfa-28099	136	262	assets	asset	NOUN
cjfa-28099	136	263	at	at	ADP
cjfa-28099	136	264	the	the	DET
cjfa-28099	136	265	end	end	NOUN
cjfa-28099	136	266	of	of	ADP
cjfa-28099	136	267	firm	firm	ADJ
cjfa-28099	136	268	i	i	PROPN
cjfa-28099	136	269	year	year	NOUN
cjfa-28099	136	270	t-1	t-1	PROPN
cjfa-28099	136	271	,	,	PUNCT
cjfa-28099	136	272	�	�	PROPN
cjfa-28099	136	273	�	�	PROPN
cjfa-28099	136	274	�	�	PROPN
cjfa-28099	136	275	�	�	PROPN
cjfa-28099	136	276	�	�	PROPN
cjfa-28099	136	277	�	�	PROPN
cjfa-28099	136	278	is	be	AUX
cjfa-28099	136	279	the	the	DET
cjfa-28099	136	280	normal	normal	ADJ
cjfa-28099	136	281	accruals	accrual	NOUN
cjfa-28099	136	282	.	.	PUNCT
cjfa-28099	137	1	real	real	ADJ
cjfa-28099	137	2	activities	activity	NOUN
cjfa-28099	137	3	earnings	earning	NOUN
cjfa-28099	137	4	management	management	NOUN
cjfa-28099	137	5	(	(	PUNCT
cjfa-28099	137	6	rem	rem	PROPN
cjfa-28099	137	7	)	)	PUNCT
cjfa-28099	137	8	the	the	DET
cjfa-28099	137	9	prior	prior	ADJ
cjfa-28099	137	10	literature	literature	NOUN
cjfa-28099	137	11	on	on	ADP
cjfa-28099	137	12	the	the	DET
cjfa-28099	137	13	measurement	measurement	NOUN
cjfa-28099	137	14	to	to	PART
cjfa-28099	137	15	capture	capture	VERB
cjfa-28099	137	16	real	real	ADJ
cjfa-28099	137	17	activities	activity	NOUN
cjfa-28099	137	18	manipulation	manipulation	NOUN
cjfa-28099	137	19	revealed	reveal	VERB
cjfa-28099	137	20	model	model	NOUN
cjfa-28099	137	21	to	to	PART
cjfa-28099	137	22	capture	capture	VERB
cjfa-28099	137	23	by	by	ADP
cjfa-28099	137	24	computing	compute	VERB
cjfa-28099	137	25	the	the	DET
cjfa-28099	137	26	normal	normal	ADJ
cjfa-28099	137	27	and	and	CCONJ
cjfa-28099	137	28	abnormal	abnormal	ADJ
cjfa-28099	137	29	in	in	ADP
cjfa-28099	137	30	three	three	NUM
cjfa-28099	137	31	factors	factor	NOUN
cjfa-28099	137	32	,	,	PUNCT
cjfa-28099	137	33	including	include	VERB
cjfa-28099	137	34	abnormal	abnormal	ADJ
cjfa-28099	137	35	cash	cash	NOUN
cjfa-28099	137	36	flow	flow	NOUN
cjfa-28099	137	37	of	of	ADP
cjfa-28099	137	38	operation	operation	NOUN
cjfa-28099	137	39	,	,	PUNCT
cjfa-28099	137	40	abnormal	abnormal	ADJ
cjfa-28099	137	41	discretionary	discretionary	ADJ
cjfa-28099	137	42	expense	expense	NOUN
cjfa-28099	137	43	,	,	PUNCT
cjfa-28099	137	44	and	and	CCONJ
cjfa-28099	137	45	abnormal	abnormal	ADJ
cjfa-28099	137	46	production	production	NOUN
cjfa-28099	137	47	cost	cost	NOUN
cjfa-28099	137	48	or	or	CCONJ
cjfa-28099	137	49	overproduction	overproduction	NOUN
cjfa-28099	137	50	(	(	PUNCT
cjfa-28099	137	51	roychowdhury	roychowdhury	NOUN
cjfa-28099	137	52	,	,	PUNCT
cjfa-28099	137	53	2006	2006	NUM
cjfa-28099	137	54	)	)	PUNCT
cjfa-28099	137	55	.	.	PUNCT
cjfa-28099	138	1	this	this	DET
cjfa-28099	138	2	study	study	NOUN
cjfa-28099	138	3	follows	follow	VERB
cjfa-28099	138	4	the	the	DET
cjfa-28099	138	5	prior	prior	ADJ
cjfa-28099	138	6	research	research	NOUN
cjfa-28099	138	7	to	to	PART
cjfa-28099	138	8	estimate	estimate	VERB
cjfa-28099	138	9	real	real	ADJ
cjfa-28099	138	10	activities	activity	NOUN
cjfa-28099	138	11	manipulation	manipulation	NOUN
cjfa-28099	138	12	by	by	ADP
cjfa-28099	138	13	three	three	NUM
cjfa-28099	138	14	estimations	estimation	NOUN
cjfa-28099	138	15	model	model	NOUN
cjfa-28099	138	16	:	:	PUNCT
cjfa-28099	138	17	the	the	DET
cjfa-28099	138	18	estimation	estimation	NOUN
cjfa-28099	138	19	abnormal	abnormal	ADJ
cjfa-28099	138	20	cash	cash	NOUN
cjfa-28099	138	21	flow	flow	NOUN
cjfa-28099	138	22	of	of	ADP
cjfa-28099	138	23	operations	operation	NOUN
cjfa-28099	138	24	(	(	PUNCT
cjfa-28099	138	25	cfo	cfo	NOUN
cjfa-28099	138	26	)	)	PUNCT
cjfa-28099	138	27	,	,	PUNCT
cjfa-28099	138	28	the	the	DET
cjfa-28099	138	29	estimation	estimation	NOUN
cjfa-28099	138	30	abnormal	abnormal	ADJ
cjfa-28099	138	31	reduction	reduction	NOUN
cjfa-28099	138	32	of	of	ADP
cjfa-28099	138	33	discretionary	discretionary	ADJ
cjfa-28099	138	34	expenses	expense	NOUN
cjfa-28099	138	35	,	,	PUNCT
cjfa-28099	138	36	and	and	CCONJ
cjfa-28099	138	37	the	the	DET
cjfa-28099	138	38	estimation	estimation	NOUN
cjfa-28099	138	39	overproduction	overproduction	NOUN
cjfa-28099	138	40	to	to	PART
cjfa-28099	138	41	meet	meet	VERB
cjfa-28099	138	42	the	the	DET
cjfa-28099	138	43	low	low	ADJ
cjfa-28099	138	44	cost	cost	NOUN
cjfa-28099	138	45	of	of	ADP
cjfa-28099	138	46	goods	good	NOUN
cjfa-28099	138	47	sold	sell	VERB
cjfa-28099	138	48	and	and	CCONJ
cjfa-28099	138	49	make	make	VERB
cjfa-28099	138	50	earnings	earning	NOUN
cjfa-28099	138	51	upward	upward	ADV
cjfa-28099	138	52	.	.	PUNCT
cjfa-28099	139	1	the	the	DET
cjfa-28099	139	2	estimations	estimation	NOUN
cjfa-28099	139	3	are	be	AUX
cjfa-28099	139	4	as	as	ADV
cjfa-28099	139	5	follow	follow	VERB
cjfa-28099	139	6	:	:	PUNCT
cjfa-28099	139	7	(	(	PUNCT
cjfa-28099	139	8	3	3	X
cjfa-28099	139	9	)	)	PUNCT
cjfa-28099	139	10	where	where	SCONJ
cjfa-28099	139	11	dai	dai	PROPN
cjfa-28099	139	12	,	,	PUNCT
cjfa-28099	139	13	t	t	PROPN
cjfa-28099	139	14	is	be	AUX
cjfa-28099	139	15	the	the	DET
cjfa-28099	139	16	discretionary	discretionary	ADJ
cjfa-28099	139	17	accruals	accrual	NOUN
cjfa-28099	139	18	tai	tai	PROPN
cjfa-28099	139	19	,	,	PUNCT
cjfa-28099	139	20	t	t	PROPN
cjfa-28099	139	21	is	be	AUX
cjfa-28099	139	22	the	the	DET
cjfa-28099	139	23	total	total	ADJ
cjfa-28099	139	24	actuals	actual	NOUN
cjfa-28099	139	25	measured	measure	VERB
cjfa-28099	139	26	as	as	ADP
cjfa-28099	139	27	ebxi	ebxi	NOUN
cjfa-28099	139	28	–	–	PUNCT
cjfa-28099	139	29	cfo	cfo	NOUN
cjfa-28099	139	30	where	where	SCONJ
cjfa-28099	139	31	ebxi	ebxi	NOUN
cjfa-28099	139	32	is	be	AUX
cjfa-28099	139	33	earnings	earning	NOUN
cjfa-28099	139	34	before	before	ADP
cjfa-28099	139	35	extraordinary	extraordinary	ADJ
cjfa-28099	139	36	and	and	CCONJ
cjfa-28099	139	37	cfo	cfo	NOUN
cjfa-28099	139	38	is	be	AUX
cjfa-28099	139	39	the	the	DET
cjfa-28099	139	40	cash	cash	NOUN
cjfa-28099	139	41	flows	flow	NOUN
cjfa-28099	139	42	of	of	ADP
cjfa-28099	139	43	operation	operation	NOUN
cjfa-28099	139	44	in	in	ADP
cjfa-28099	139	45	the	the	DET
cjfa-28099	139	46	statement	statement	NOUN
cjfa-28099	139	47	of	of	ADP
cjfa-28099	139	48	cash	cash	NOUN
cjfa-28099	139	49	flow	flow	NOUN
cjfa-28099	139	50	firm	firm	NOUN
cjfa-28099	139	51	i	i	PRON
cjfa-28099	139	52	in	in	ADP
cjfa-28099	139	53	year	year	PROPN
cjfa-28099	139	54	t	t	PROPN
cjfa-28099	139	55	,	,	PUNCT
cjfa-28099	139	56	at–1	at–1	X
cjfa-28099	139	57	is	be	AUX
cjfa-28099	139	58	the	the	DET
cjfa-28099	139	59	total	total	ADJ
cjfa-28099	139	60	assets	asset	NOUN
cjfa-28099	139	61	at	at	ADP
cjfa-28099	139	62	the	the	DET
cjfa-28099	139	63	end	end	NOUN
cjfa-28099	139	64	of	of	ADP
cjfa-28099	139	65	firm	firm	ADJ
cjfa-28099	139	66	i	i	PROPN
cjfa-28099	139	67	year	year	NOUN
cjfa-28099	139	68	t-1	t-1	PROPN
cjfa-28099	139	69	,	,	PUNCT
cjfa-28099	139	70	ndai	ndai	NOUN
cjfa-28099	139	71	,	,	PUNCT
cjfa-28099	139	72	t	t	PROPN
cjfa-28099	139	73	is	be	AUX
cjfa-28099	139	74	the	the	DET
cjfa-28099	139	75	normal	normal	ADJ
cjfa-28099	139	76	accruals	accrual	NOUN
cjfa-28099	139	77	.	.	PUNCT
cjfa-28099	140	1	real	real	ADJ
cjfa-28099	140	2	activities	activity	NOUN
cjfa-28099	140	3	earnings	earning	NOUN
cjfa-28099	140	4	management	management	NOUN
cjfa-28099	140	5	(	(	PUNCT
cjfa-28099	140	6	rem	rem	PROPN
cjfa-28099	140	7	)	)	PUNCT
cjfa-28099	140	8	the	the	DET
cjfa-28099	140	9	prior	prior	ADJ
cjfa-28099	140	10	literature	literature	NOUN
cjfa-28099	140	11	on	on	ADP
cjfa-28099	140	12	the	the	DET
cjfa-28099	140	13	measurement	measurement	NOUN
cjfa-28099	140	14	to	to	PART
cjfa-28099	140	15	capture	capture	VERB
cjfa-28099	140	16	real	real	ADJ
cjfa-28099	140	17	activities	activity	NOUN
cjfa-28099	140	18	manipulation	manipulation	NOUN
cjfa-28099	140	19	revealed	reveal	VERB
cjfa-28099	140	20	model	model	NOUN
cjfa-28099	140	21	to	to	PART
cjfa-28099	140	22	capture	capture	VERB
cjfa-28099	140	23	by	by	ADP
cjfa-28099	140	24	computing	compute	VERB
cjfa-28099	140	25	the	the	DET
cjfa-28099	140	26	normal	normal	ADJ
cjfa-28099	140	27	and	and	CCONJ
cjfa-28099	140	28	abnormal	abnormal	ADJ
cjfa-28099	140	29	in	in	ADP
cjfa-28099	140	30	three	three	NUM
cjfa-28099	140	31	factors	factor	NOUN
cjfa-28099	140	32	,	,	PUNCT
cjfa-28099	140	33	including	include	VERB
cjfa-28099	140	34	abnormal	abnormal	ADJ
cjfa-28099	140	35	cash	cash	NOUN
cjfa-28099	140	36	flow	flow	NOUN
cjfa-28099	140	37	of	of	ADP
cjfa-28099	140	38	operation	operation	NOUN
cjfa-28099	140	39	,	,	PUNCT
cjfa-28099	140	40	abnormal	abnormal	ADJ
cjfa-28099	140	41	discretionary	discretionary	ADJ
cjfa-28099	140	42	expense	expense	NOUN
cjfa-28099	140	43	,	,	PUNCT
cjfa-28099	140	44	and	and	CCONJ
cjfa-28099	140	45	abnormal	abnormal	ADJ
cjfa-28099	140	46	production	production	NOUN
cjfa-28099	140	47	cost	cost	NOUN
cjfa-28099	140	48	or	or	CCONJ
cjfa-28099	140	49	overproduction	overproduction	NOUN
cjfa-28099	140	50	(	(	PUNCT
cjfa-28099	140	51	roychowdhury	roychowdhury	NOUN
cjfa-28099	140	52	,	,	PUNCT
cjfa-28099	140	53	2006	2006	NUM
cjfa-28099	140	54	)	)	PUNCT
cjfa-28099	140	55	.	.	PUNCT
cjfa-28099	141	1	this	this	DET
cjfa-28099	141	2	study	study	NOUN
cjfa-28099	141	3	follows	follow	VERB
cjfa-28099	141	4	the	the	DET
cjfa-28099	141	5	prior	prior	ADJ
cjfa-28099	141	6	research	research	NOUN
cjfa-28099	141	7	to	to	PART
cjfa-28099	141	8	estimate	estimate	VERB
cjfa-28099	141	9	real	real	ADJ
cjfa-28099	141	10	activities	activity	NOUN
cjfa-28099	141	11	manipulation	manipulation	NOUN
cjfa-28099	141	12	by	by	ADP
cjfa-28099	141	13	three	three	NUM
cjfa-28099	141	14	estimations	estimation	NOUN
cjfa-28099	141	15	model	model	NOUN
cjfa-28099	141	16	:	:	PUNCT
cjfa-28099	141	17	the	the	DET
cjfa-28099	141	18	estimation	estimation	NOUN
cjfa-28099	141	19	abnormal	abnormal	ADJ
cjfa-28099	141	20	cash	cash	NOUN
cjfa-28099	141	21	flow	flow	NOUN
cjfa-28099	141	22	of	of	ADP
cjfa-28099	141	23	operations	operation	NOUN
cjfa-28099	141	24	(	(	PUNCT
cjfa-28099	141	25	cfo	cfo	NOUN
cjfa-28099	141	26	)	)	PUNCT
cjfa-28099	141	27	,	,	PUNCT
cjfa-28099	141	28	the	the	DET
cjfa-28099	141	29	estimation	estimation	NOUN
cjfa-28099	141	30	abnormal	abnormal	ADJ
cjfa-28099	141	31	reduction	reduction	NOUN
cjfa-28099	141	32	of	of	ADP
cjfa-28099	141	33	discretionary	discretionary	ADJ
cjfa-28099	141	34	expenses	expense	NOUN
cjfa-28099	141	35	,	,	PUNCT
cjfa-28099	141	36	and	and	CCONJ
cjfa-28099	141	37	the	the	DET
cjfa-28099	141	38	estimation	estimation	NOUN
cjfa-28099	141	39	overproduction	overproduction	NOUN
cjfa-28099	141	40	to	to	PART
cjfa-28099	141	41	meet	meet	VERB
cjfa-28099	141	42	the	the	DET
cjfa-28099	141	43	low	low	ADJ
cjfa-28099	141	44	cost	cost	NOUN
cjfa-28099	141	45	of	of	ADP
cjfa-28099	141	46	goods	good	NOUN
cjfa-28099	141	47	sold	sell	VERB
cjfa-28099	141	48	and	and	CCONJ
cjfa-28099	141	49	make	make	VERB
cjfa-28099	141	50	earnings	earning	NOUN
cjfa-28099	141	51	upward	upward	ADV
cjfa-28099	141	52	.	.	PUNCT
cjfa-28099	142	1	the	the	DET
cjfa-28099	142	2	estimations	estimation	NOUN
cjfa-28099	142	3	are	be	AUX
cjfa-28099	142	4	as	as	ADV
cjfa-28099	142	5	follow	follow	NOUN
cjfa-28099	142	6	:	:	PUNCT
cjfa-28099	143	1	�	�	PROPN
cjfa-28099	143	2	�	�	PROPN
cjfa-28099	143	3	�	�	PROPN
cjfa-28099	143	4	�	�	PROPN
cjfa-28099	143	5	�	�	PROPN
cjfa-28099	143	6	�	�	PROPN
cjfa-28099	143	7	�	�	PROPN
cjfa-28099	143	8	�	�	PROPN
cjfa-28099	143	9	�	�	PROPN
cjfa-28099	143	10	�	�	PROPN
cjfa-28099	143	11	�	�	PROPN
cjfa-28099	143	12	�	�	PROPN
cjfa-28099	143	13	�	�	PROPN
cjfa-28099	143	14	=	=	SYM
cjfa-28099	143	15	�	�	PROPN
cjfa-28099	143	16	�	�	PROPN
cjfa-28099	143	17	�	�	PROPN
cjfa-28099	143	18	�	�	PROPN
cjfa-28099	143	19	�	�	PROPN
cjfa-28099	143	20	(	(	PUNCT
cjfa-28099	143	21	�	�	PROPN
cjfa-28099	143	22	�	�	PROPN
cjfa-28099	143	23	�	�	PROPN
cjfa-28099	143	24	�	�	PROPN
cjfa-28099	143	25	�	�	PROPN
cjfa-28099	143	26	�	�	PROPN
cjfa-28099	143	27	�	�	PROPN
cjfa-28099	143	28	⁄	⁄	PROPN
cjfa-28099	143	29	)	)	PUNCT
cjfa-28099	143	30	�	�	PROPN
cjfa-28099	143	31	�	�	PROPN
cjfa-28099	143	32	�	�	PROPN
cjfa-28099	143	33	(	(	PUNCT
cjfa-28099	143	34	�	�	PROPN
cjfa-28099	143	35	�	�	PROPN
cjfa-28099	143	36	�	�	PROPN
cjfa-28099	143	37	�	�	PROPN
cjfa-28099	143	38	�	�	PROPN
cjfa-28099	143	39	�	�	PROPN
cjfa-28099	143	40	�	�	PROPN
cjfa-28099	143	41	�	�	PROPN
cjfa-28099	143	42	)	)	PUNCT
cjfa-28099	143	43	⁄	⁄	PROPN
cjfa-28099	143	44	�	�	PROPN
cjfa-28099	143	45	�	�	PROPN
cjfa-28099	143	46	�	�	PROPN
cjfa-28099	143	47	(	(	PUNCT
cjfa-28099	143	48	�	�	PROPN
cjfa-28099	143	49	�	�	PROPN
cjfa-28099	143	50	�	�	PROPN
cjfa-28099	143	51	�	�	PROPN
cjfa-28099	143	52	�	�	PROPN
cjfa-28099	143	53	�	�	PROPN
cjfa-28099	143	54	�	�	PROPN
cjfa-28099	143	55	�	�	PROPN
cjfa-28099	143	56	�	�	PROPN
cjfa-28099	143	57	⁄	⁄	PROPN
cjfa-28099	143	58	)	)	PUNCT
cjfa-28099	143	59	�	�	PROPN
cjfa-28099	143	60	�	�	PROPN
cjfa-28099	143	61	�	�	PROPN
cjfa-28099	143	62	�	�	PROPN
cjfa-28099	143	63	(	(	PUNCT
cjfa-28099	143	64	4	4	NUM
cjfa-28099	143	65	)	)	PUNCT
cjfa-28099	143	66	�	�	PROPN
cjfa-28099	143	67	�	�	PROPN
cjfa-28099	143	68	�	�	PROPN
cjfa-28099	143	69	�	�	PROPN
cjfa-28099	143	70	�	�	PROPN
cjfa-28099	143	71	�	�	PROPN
cjfa-28099	143	72	�	�	PROPN
cjfa-28099	143	73	�	�	PROPN
cjfa-28099	143	74	�	�	PROPN
cjfa-28099	143	75	�	�	PROPN
cjfa-28099	143	76	�	�	PROPN
cjfa-28099	143	77	�	�	PROPN
cjfa-28099	143	78	�	�	PROPN
cjfa-28099	143	79	�	�	PROPN
cjfa-28099	143	80	=	=	SYM
cjfa-28099	143	81	�	�	PROPN
cjfa-28099	143	82	�	�	PROPN
cjfa-28099	143	83	�	�	PROPN
cjfa-28099	143	84	�	�	PROPN
cjfa-28099	143	85	�	�	PROPN
cjfa-28099	143	86	(	(	PUNCT
cjfa-28099	143	87	�	�	PROPN
cjfa-28099	143	88	�	�	PROPN
cjfa-28099	143	89	�	�	PROPN
cjfa-28099	143	90	�	�	PROPN
cjfa-28099	143	91	�	�	PROPN
cjfa-28099	143	92	�	�	PROPN
cjfa-28099	143	93	�	�	PROPN
cjfa-28099	143	94	⁄	⁄	PROPN
cjfa-28099	143	95	)	)	PUNCT
cjfa-28099	143	96	�	�	PROPN
cjfa-28099	143	97	�	�	PROPN
cjfa-28099	143	98	�	�	PROPN
cjfa-28099	143	99	(	(	PUNCT
cjfa-28099	143	100	�	�	PROPN
cjfa-28099	143	101	�	�	PROPN
cjfa-28099	143	102	�	�	PROPN
cjfa-28099	143	103	�	�	PROPN
cjfa-28099	143	104	�	�	PROPN
cjfa-28099	143	105	�	�	PROPN
cjfa-28099	143	106	�	�	PROPN
cjfa-28099	143	107	�	�	PROPN
cjfa-28099	143	108	�	�	PROPN
cjfa-28099	143	109	�	�	PROPN
cjfa-28099	143	110	)	)	PUNCT
cjfa-28099	143	111	⁄	⁄	PROPN
cjfa-28099	143	112	�	�	PROPN
cjfa-28099	143	113	�	�	PROPN
cjfa-28099	143	114	�	�	PROPN
cjfa-28099	143	115	�	�	PROPN
cjfa-28099	143	116	(	(	PUNCT
cjfa-28099	143	117	5	5	NUM
cjfa-28099	143	118	)	)	PUNCT
cjfa-28099	143	119	�	�	PROPN
cjfa-28099	143	120	�	�	PROPN
cjfa-28099	143	121	�	�	PROPN
cjfa-28099	143	122	�	�	PROPN
cjfa-28099	143	123	�	�	PROPN
cjfa-28099	143	124	�	�	PROPN
cjfa-28099	143	125	�	�	PROPN
cjfa-28099	143	126	�	�	PROPN
cjfa-28099	143	127	�	�	PROPN
cjfa-28099	143	128	�	�	PROPN
cjfa-28099	143	129	�	�	PROPN
cjfa-28099	143	130	�	�	PROPN
cjfa-28099	143	131	�	�	PROPN
cjfa-28099	143	132	�	�	PROPN
cjfa-28099	143	133	=	=	SYM
cjfa-28099	143	134	�	�	PROPN
cjfa-28099	143	135	�	�	PROPN
cjfa-28099	143	136	�	�	PROPN
cjfa-28099	143	137	�	�	PROPN
cjfa-28099	143	138	�	�	PROPN
cjfa-28099	143	139	(	(	PUNCT
cjfa-28099	143	140	�	�	PROPN
cjfa-28099	143	141	�	�	PROPN
cjfa-28099	143	142	�	�	PROPN
cjfa-28099	143	143	�	�	PROPN
cjfa-28099	143	144	�	�	PROPN
cjfa-28099	143	145	�	�	PROPN
cjfa-28099	143	146	�	�	PROPN
cjfa-28099	143	147	)	)	PUNCT
cjfa-28099	143	148	�	�	PROPN
cjfa-28099	143	149	�	�	PROPN
cjfa-28099	143	150	�	�	PROPN
cjfa-28099	143	151	(	(	PUNCT
cjfa-28099	143	152	�	�	PROPN
cjfa-28099	143	153	�	�	PROPN
cjfa-28099	143	154	�	�	PROPN
cjfa-28099	143	155	�	�	PROPN
cjfa-28099	143	156	�	�	PROPN
cjfa-28099	143	157	�	�	PROPN
cjfa-28099	143	158	�	�	PROPN
cjfa-28099	143	159	�	�	PROPN
cjfa-28099	143	160	)	)	PUNCT
cjfa-28099	143	161	�	�	PROPN
cjfa-28099	143	162	�	�	PROPN
cjfa-28099	143	163	�	�	PROPN
cjfa-28099	143	164	(	(	PUNCT
cjfa-28099	143	165	�	�	PROPN
cjfa-28099	143	166	�	�	PROPN
cjfa-28099	143	167	�	�	PROPN
cjfa-28099	143	168	�	�	PROPN
cjfa-28099	143	169	�	�	PROPN
cjfa-28099	143	170	�	�	PROPN
cjfa-28099	143	171	�	�	PROPN
cjfa-28099	143	172	�	�	PROPN
cjfa-28099	143	173	�	�	PROPN
cjfa-28099	143	174	)	)	PUNCT
cjfa-28099	143	175	�	�	PROPN
cjfa-28099	143	176	�	�	PROPN
cjfa-28099	143	177	�	�	PROPN
cjfa-28099	143	178	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	143	179	(	(	PUNCT
cjfa-28099	143	180	�	�	PROPN
cjfa-28099	143	181	�	�	PROPN
cjfa-28099	143	182	�	�	PROPN
cjfa-28099	143	183	�	�	PROPN
cjfa-28099	143	184	�	�	PROPN
cjfa-28099	143	185	�	�	PROPN
cjfa-28099	143	186	�	�	PROPN
cjfa-28099	143	187	�	�	PROPN
cjfa-28099	143	188	�	�	PROPN
cjfa-28099	143	189	�	�	PROPN
cjfa-28099	143	190	�	�	PROPN
cjfa-28099	143	191	)	)	PUNCT
cjfa-28099	143	192	�	�	PROPN
cjfa-28099	143	193	�	�	PROPN
cjfa-28099	143	194	�	�	PROPN
cjfa-28099	143	195	�	�	PROPN
cjfa-28099	143	196	⁄	⁄	PROPN
cjfa-28099	143	197	(	(	PUNCT
cjfa-28099	143	198	6	6	NUM
cjfa-28099	143	199	)	)	PUNCT
cjfa-28099	143	200	where	where	SCONJ
cjfa-28099	143	201	�	�	PROPN
cjfa-28099	143	202	�	�	PROPN
cjfa-28099	143	203	�	�	PROPN
cjfa-28099	143	204	�	�	PROPN
cjfa-28099	143	205	�	�	PROPN
cjfa-28099	143	206	�	�	PROPN
cjfa-28099	143	207	is	be	AUX
cjfa-28099	143	208	the	the	DET
cjfa-28099	143	209	cash	cash	NOUN
cjfa-28099	143	210	flows	flow	NOUN
cjfa-28099	143	211	from	from	ADP
cjfa-28099	143	212	operations	operation	NOUN
cjfa-28099	143	213	,	,	PUNCT
cjfa-28099	143	214	�	�	PROPN
cjfa-28099	143	215	�	�	PROPN
cjfa-28099	143	216	�	�	PROPN
cjfa-28099	143	217	�	�	PROPN
cjfa-28099	143	218	�	�	PROPN
cjfa-28099	143	219	�	�	PROPN
cjfa-28099	143	220	�	�	PROPN
cjfa-28099	143	221	is	be	AUX
cjfa-28099	143	222	the	the	DET
cjfa-28099	143	223	total	total	NOUN
cjfa-28099	143	224	of	of	ADP
cjfa-28099	143	225	selling	selling	NOUN
cjfa-28099	143	226	and	and	CCONJ
cjfa-28099	143	227	administration	administration	NOUN
cjfa-28099	143	228	expense	expense	NOUN
cjfa-28099	143	229	,	,	PUNCT
cjfa-28099	143	230	�	�	PROPN
cjfa-28099	143	231	�	�	PROPN
cjfa-28099	143	232	�	�	PROPN
cjfa-28099	143	233	�	�	PROPN
cjfa-28099	143	234	�	�	PROPN
cjfa-28099	143	235	�	�	PROPN
cjfa-28099	143	236	�	�	PROPN
cjfa-28099	143	237	is	be	AUX
cjfa-28099	143	238	the	the	DET
cjfa-28099	143	239	sum	sum	NOUN
cjfa-28099	143	240	of	of	ADP
cjfa-28099	143	241	cost	cost	NOUN
cjfa-28099	143	242	of	of	ADP
cjfa-28099	143	243	goods	good	NOUN
cjfa-28099	143	244	sold	sell	VERB
cjfa-28099	143	245	and	and	CCONJ
cjfa-28099	143	246	change	change	NOUN
cjfa-28099	143	247	in	in	ADP
cjfa-28099	143	248	inventory	inventory	NOUN
cjfa-28099	143	249	,	,	PUNCT
cjfa-28099	143	250	�	�	PROPN
cjfa-28099	143	251	�	�	PROPN
cjfa-28099	143	252	�	�	PROPN
cjfa-28099	143	253	�	�	PROPN
cjfa-28099	143	254	is	be	AUX
cjfa-28099	143	255	the	the	DET
cjfa-28099	143	256	value	value	NOUN
cjfa-28099	143	257	of	of	ADP
cjfa-28099	143	258	sales	sale	NOUN
cjfa-28099	143	259	in	in	ADP
cjfa-28099	143	260	period	period	NOUN
cjfa-28099	143	261	t	t	PROPN
cjfa-28099	143	262	,	,	PUNCT
cjfa-28099	143	263	�	�	PROPN
cjfa-28099	143	264	�	�	PROPN
cjfa-28099	143	265	�	�	PROPN
cjfa-28099	143	266	�	�	PROPN
cjfa-28099	143	267	�	�	PROPN
cjfa-28099	143	268	is	be	AUX
cjfa-28099	143	269	changing	change	VERB
cjfa-28099	143	270	in	in	ADP
cjfa-28099	143	271	sales	sale	NOUN
cjfa-28099	143	272	year	year	NOUN
cjfa-28099	143	273	t	t	PROPN
cjfa-28099	143	274	,	,	PUNCT
cjfa-28099	143	275	�	�	PROPN
cjfa-28099	143	276	�	�	PROPN
cjfa-28099	143	277	�	�	PROPN
cjfa-28099	143	278	�	�	PROPN
cjfa-28099	143	279	�	�	PROPN
cjfa-28099	143	280	is	be	AUX
cjfa-28099	143	281	changing	change	VERB
cjfa-28099	143	282	in	in	ADP
cjfa-28099	143	283	sale	sale	NOUN
cjfa-28099	143	284	at	at	ADP
cjfa-28099	143	285	year	year	NOUN
cjfa-28099	143	286	t-1	t-1	PROPN
cjfa-28099	143	287	,	,	PUNCT
cjfa-28099	143	288	�	�	PROPN
cjfa-28099	143	289	�	�	PROPN
cjfa-28099	143	290	�	�	PROPN
cjfa-28099	143	291	�	�	PROPN
cjfa-28099	143	292	=	=	PUNCT
cjfa-28099	143	293	the	the	DET
cjfa-28099	143	294	total	total	ADJ
cjfa-28099	143	295	assets	asset	NOUN
cjfa-28099	143	296	at	at	ADP
cjfa-28099	143	297	the	the	DET
cjfa-28099	143	298	end	end	NOUN
cjfa-28099	143	299	of	of	ADP
cjfa-28099	143	300	year	year	NOUN
cjfa-28099	143	301	t-1	t-1	PROPN
cjfa-28099	143	302	.	.	PUNCT
cjfa-28099	144	1	and	and	CCONJ
cjfa-28099	144	2	the	the	DET
cjfa-28099	144	3	abnormal	abnormal	ADJ
cjfa-28099	144	4	cash	cash	NOUN
cjfa-28099	144	5	flow	flow	NOUN
cjfa-28099	144	6	operation	operation	NOUN
cjfa-28099	144	7	(	(	PUNCT
cjfa-28099	144	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	144	9	)	)	PUNCT
cjfa-28099	144	10	,	,	PUNCT
cjfa-28099	144	11	abnormal	abnormal	ADJ
cjfa-28099	144	12	discretionary	discretionary	ADJ
cjfa-28099	144	13	expense	expense	NOUN
cjfa-28099	144	14	(	(	PUNCT
cjfa-28099	144	15	ab_disex	ab_disex	NOUN
cjfa-28099	144	16	)	)	PUNCT
cjfa-28099	144	17	and	and	CCONJ
cjfa-28099	144	18	abnormal	abnormal	ADJ
cjfa-28099	144	19	production	production	NOUN
cjfa-28099	144	20	(	(	PUNCT
cjfa-28099	144	21	ab_prod	ab_prod	NOUN
cjfa-28099	144	22	)	)	PUNCT
cjfa-28099	144	23	compute	compute	NOUN
cjfa-28099	144	24	as	as	ADP
cjfa-28099	144	25	the	the	DET
cjfa-28099	144	26	actual	actual	ADJ
cjfa-28099	144	27	value	value	NOUN
cjfa-28099	144	28	minus	minus	CCONJ
cjfa-28099	144	29	the	the	DET
cjfa-28099	144	30	normal	normal	ADJ
cjfa-28099	144	31	value	value	NOUN
cjfa-28099	144	32	of	of	ADP
cjfa-28099	144	33	variables	variable	NOUN
cjfa-28099	144	34	.	.	PUNCT
cjfa-28099	145	1	according	accord	VERB
cjfa-28099	145	2	to	to	ADP
cjfa-28099	145	3	three	three	NUM
cjfa-28099	145	4	models	model	NOUN
cjfa-28099	145	5	to	to	PART
cjfa-28099	145	6	capture	capture	VERB
cjfa-28099	145	7	rem	rem	NOUN
cjfa-28099	145	8	that	that	PRON
cjfa-28099	145	9	are	be	AUX
cjfa-28099	145	10	abnormal	abnormal	ADJ
cjfa-28099	145	11	production	production	NOUN
cjfa-28099	145	12	(	(	PUNCT
cjfa-28099	145	13	ab_prod	ab_prod	NOUN
cjfa-28099	145	14	)	)	PUNCT
cjfa-28099	145	15	,	,	PUNCT
cjfa-28099	145	16	abnormal	abnormal	ADJ
cjfa-28099	145	17	cash	cash	NOUN
cjfa-28099	145	18	flow	flow	NOUN
cjfa-28099	145	19	operation	operation	NOUN
cjfa-28099	145	20	(	(	PUNCT
cjfa-28099	145	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	145	22	)	)	PUNCT
cjfa-28099	145	23	and	and	CCONJ
cjfa-28099	145	24	abnormal	abnormal	ADJ
cjfa-28099	145	25	discretionary	discretionary	ADJ
cjfa-28099	145	26	expense	expense	NOUN
cjfa-28099	145	27	(	(	PUNCT
cjfa-28099	145	28	ab_disx	ab_disx	NOUN
cjfa-28099	145	29	)	)	PUNCT
cjfa-28099	145	30	.	.	PUNCT
cjfa-28099	146	1	this	this	DET
cjfa-28099	146	2	study	study	NOUN
cjfa-28099	146	3	follow	follow	VERB
cjfa-28099	146	4	prior	prior	ADJ
cjfa-28099	146	5	study	study	NOUN
cjfa-28099	146	6	(	(	PUNCT
cjfa-28099	146	7	cohen	cohen	PROPN
cjfa-28099	146	8	et	et	PROPN
cjfa-28099	146	9	al	al	PROPN
cjfa-28099	146	10	.	.	PROPN
cjfa-28099	146	11	,	,	PUNCT
cjfa-28099	146	12	2008	2008	NUM
cjfa-28099	146	13	;	;	PUNCT
cjfa-28099	146	14	cohen	cohen	PROPN
cjfa-28099	146	15	&	&	CCONJ
cjfa-28099	146	16	zarowin	zarowin	PROPN
cjfa-28099	146	17	,	,	PUNCT
cjfa-28099	146	18	2010	2010	NUM
cjfa-28099	146	19	;	;	PUNCT
cjfa-28099	146	20	li	li	PROPN
cjfa-28099	146	21	et	et	PROPN
cjfa-28099	146	22	al	al	PROPN
cjfa-28099	146	23	.	.	PROPN
cjfa-28099	146	24	,	,	PUNCT
cjfa-28099	146	25	2016	2016	NUM
cjfa-28099	146	26	;	;	PUNCT
cjfa-28099	146	27	wu	wu	PROPN
cjfa-28099	146	28	,	,	PUNCT
cjfa-28099	146	29	gao	gao	PROPN
cjfa-28099	146	30	&	&	CCONJ
cjfa-28099	146	31	gu	gu	PROPN
cjfa-28099	146	32	,	,	PUNCT
cjfa-28099	146	33	2015	2015	NUM
cjfa-28099	146	34	;	;	PUNCT
cjfa-28099	146	35	zang	zang	PROPN
cjfa-28099	146	36	,	,	PUNCT
cjfa-28099	146	37	2012	2012	NUM
cjfa-28099	146	38	)	)	PUNCT
cjfa-28099	146	39	to	to	PART
cjfa-28099	146	40	proxy	proxy	VERB
cjfa-28099	146	41	rem	rem	PUNCT
cjfa-28099	146	42	as	as	ADP
cjfa-28099	146	43	mean	mean	NOUN
cjfa-28099	146	44	of	of	ADP
cjfa-28099	146	45	abnormal	abnormal	ADJ
cjfa-28099	146	46	production	production	NOUN
cjfa-28099	146	47	minus	minus	CCONJ
cjfa-28099	146	48	mean	mean	NOUN
cjfa-28099	146	49	of	of	ADP
cjfa-28099	146	50	abnormal	abnormal	ADJ
cjfa-28099	146	51	cash	cash	NOUN
cjfa-28099	146	52	flow	flow	NOUN
cjfa-28099	146	53	operation	operation	NOUN
cjfa-28099	146	54	and	and	CCONJ
cjfa-28099	146	55	mean	mean	NOUN
cjfa-28099	146	56	of	of	ADP
cjfa-28099	146	57	discretionary	discretionary	ADJ
cjfa-28099	146	58	expense	expense	NOUN
cjfa-28099	146	59	(	(	PUNCT
cjfa-28099	146	60	remi	remi	PROPN
cjfa-28099	146	61	,	,	PUNCT
cjfa-28099	146	62	t	t	PROPN
cjfa-28099	146	63	=	=	SYM
cjfa-28099	146	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	146	65	,	,	PUNCT
cjfa-28099	146	66	t	t	PROPN
cjfa-28099	146	67	–	–	PUNCT
cjfa-28099	146	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	146	69	,	,	PUNCT
cjfa-28099	146	70	t	t	PROPN
cjfa-28099	146	71	–	–	PUNCT
cjfa-28099	146	72	ab_disexi	ab_disexi	NOUN
cjfa-28099	146	73	,	,	PUNCT
cjfa-28099	146	74	t	t	PROPN
cjfa-28099	146	75	)	)	PUNCT
cjfa-28099	146	76	,	,	PUNCT
cjfa-28099	146	77	where	where	SCONJ
cjfa-28099	146	78	ab_cfo	ab_cfo	PROPN
cjfa-28099	146	79	and	and	CCONJ
cjfa-28099	146	80	ab_dises	ab_dise	NOUN
cjfa-28099	146	81	are	be	AUX
cjfa-28099	146	82	multiplied	multiply	VERB
cjfa-28099	146	83	by	by	ADP
cjfa-28099	146	84	minus	minus	ADV
cjfa-28099	146	85	1	1	NUM
cjfa-28099	146	86	.	.	PUNCT
cjfa-28099	147	1	independent	independent	ADJ
cjfa-28099	147	2	variables	variable	NOUN
cjfa-28099	147	3	personal	personal	ADJ
cjfa-28099	147	4	characteristics	characteristic	NOUN
cjfa-28099	147	5	hambrick	hambrick	PROPN
cjfa-28099	147	6	and	and	CCONJ
cjfa-28099	147	7	mason	mason	PROPN
cjfa-28099	147	8	(	(	PUNCT
cjfa-28099	147	9	1984	1984	NUM
cjfa-28099	147	10	)	)	PUNCT
cjfa-28099	147	11	reveal	reveal	VERB
cjfa-28099	147	12	the	the	DET
cjfa-28099	147	13	upper	upper	ADJ
cjfa-28099	147	14	echelons	echelon	NOUN
cjfa-28099	147	15	characteristic	characteristic	ADJ
cjfa-28099	147	16	that	that	PRON
cjfa-28099	147	17	is	be	AUX
cjfa-28099	147	18	the	the	DET
cjfa-28099	147	19	theory	theory	NOUN
cjfa-28099	147	20	about	about	ADP
cjfa-28099	147	21	the	the	DET
cjfa-28099	147	22	reflection	reflection	NOUN
cjfa-28099	147	23	of	of	ADP
cjfa-28099	147	24	the	the	DET
cjfa-28099	147	25	executive	executive	ADJ
cjfa-28099	147	26	performance	performance	NOUN
cjfa-28099	147	27	,	,	PUNCT
cjfa-28099	147	28	this	this	DET
cjfa-28099	147	29	study	study	NOUN
cjfa-28099	147	30	follows	follow	VERB
cjfa-28099	147	31	prior	prior	ADJ
cjfa-28099	147	32	research	research	NOUN
cjfa-28099	147	33	(	(	PUNCT
cjfa-28099	147	34	hili	hili	NOUN
cjfa-28099	147	35	&	&	CCONJ
cjfa-28099	147	36	affess	affess	PROPN
cjfa-28099	147	37	,	,	PUNCT
cjfa-28099	147	38	2012	2012	NUM
cjfa-28099	147	39	;	;	PUNCT
cjfa-28099	147	40	krishnan	krishnan	PROPN
cjfa-28099	147	41	&	&	CCONJ
cjfa-28099	147	42	parsons	parsons	PROPN
cjfa-28099	147	43	,	,	PUNCT
cjfa-28099	147	44	2008	2008	NUM
cjfa-28099	147	45	;	;	PUNCT
cjfa-28099	147	46	lovata	lovata	NOUN
cjfa-28099	147	47	et	et	PROPN
cjfa-28099	147	48	al	al	PROPN
cjfa-28099	147	49	.	.	PROPN
cjfa-28099	147	50	,	,	PUNCT
cjfa-28099	147	51	2016	2016	NUM
cjfa-28099	147	52	;	;	PUNCT
cjfa-28099	147	53	peni	peni	NOUN
cjfa-28099	147	54	&	&	CCONJ
cjfa-28099	147	55	vähämaa	vähämaa	NOUN
cjfa-28099	147	56	,	,	PUNCT
cjfa-28099	147	57	2010	2010	NUM
cjfa-28099	147	58	;	;	PUNCT
cjfa-28099	147	59	santoso	santoso	NOUN
cjfa-28099	147	60	&	&	CCONJ
cjfa-28099	147	61	fu	fu	PROPN
cjfa-28099	147	62	,	,	PUNCT
cjfa-28099	147	63	2014	2014	NUM
cjfa-28099	147	64	;	;	PUNCT
cjfa-28099	147	65	ye	ye	PRON
cjfa-28099	147	66	et	et	NOUN
cjfa-28099	147	67	al	al	PROPN
cjfa-28099	147	68	.	.	PROPN
cjfa-28099	148	1	(	(	PUNCT
cjfa-28099	148	2	2010	2010	NUM
cjfa-28099	148	3	)	)	PUNCT
cjfa-28099	148	4	focusing	focus	VERB
cjfa-28099	148	5	on	on	ADP
cjfa-28099	148	6	the	the	DET
cjfa-28099	148	7	observable	observable	ADJ
cjfa-28099	148	8	character	character	NOUN
cjfa-28099	148	9	including	include	VERB
cjfa-28099	148	10	age	age	NOUN
cjfa-28099	148	11	,	,	PUNCT
cjfa-28099	148	12	gender	gender	NOUN
cjfa-28099	148	13	,	,	PUNCT
cjfa-28099	148	14	education	education	NOUN
cjfa-28099	148	15	,	,	PUNCT
cjfa-28099	148	16	accounting	accounting	NOUN
cjfa-28099	148	17	proficiency	proficiency	NOUN
cjfa-28099	148	18	,	,	PUNCT
cjfa-28099	148	19	and	and	CCONJ
cjfa-28099	148	20	tenure	tenure	NOUN
cjfa-28099	148	21	.	.	PUNCT
cjfa-28099	149	1	(	(	PUNCT
cjfa-28099	149	2	1	1	X
cjfa-28099	149	3	)	)	PUNCT
cjfa-28099	149	4	age	age	NOUN
cjfa-28099	149	5	(	(	PUNCT
cjfa-28099	149	6	age	age	NOUN
cjfa-28099	149	7	):	):	PUNCT
cjfa-28099	149	8	measuring	measure	VERB
cjfa-28099	149	9	as	as	ADP
cjfa-28099	149	10	the	the	DET
cjfa-28099	149	11	median	median	ADJ
cjfa-28099	149	12	age	age	NOUN
cjfa-28099	149	13	of	of	ADP
cjfa-28099	149	14	top	top	ADJ
cjfa-28099	149	15	management	management	NOUN
cjfa-28099	149	16	team	team	NOUN
cjfa-28099	149	17	by	by	ADP
cjfa-28099	149	18	taking	take	VERB
cjfa-28099	149	19	the	the	DET
cjfa-28099	149	20	value	value	NOUN
cjfa-28099	149	21	of	of	ADP
cjfa-28099	149	22	1	1	NUM
cjfa-28099	149	23	if	if	SCONJ
cjfa-28099	149	24	tmt	tmt	PROPN
cjfa-28099	149	25	tenure	tenure	NOUN
cjfa-28099	149	26	is	be	AUX
cjfa-28099	149	27	over	over	ADP
cjfa-28099	149	28	the	the	DET
cjfa-28099	149	29	median	median	NOUN
cjfa-28099	149	30	and	and	CCONJ
cjfa-28099	149	31	taking	take	VERB
cjfa-28099	149	32	value	value	NOUN
cjfa-28099	149	33	0	0	NUM
cjfa-28099	149	34	for	for	ADP
cjfa-28099	149	35	lower	low	ADJ
cjfa-28099	149	36	.	.	PUNCT
cjfa-28099	150	1	(	(	PUNCT
cjfa-28099	150	2	4	4	X
cjfa-28099	150	3	)	)	PUNCT
cjfa-28099	150	4	rojana	rojana	PROPN
cjfa-28099	150	5	khunkaew	khunkaew	NOUN
cjfa-28099	150	6	,	,	PUNCT
cjfa-28099	150	7	yang	yang	PROPN
cjfa-28099	150	8	qingxiang60	qingxiang60	PROPN
cjfa-28099	150	9	�	�	PROPN
cjfa-28099	150	10	�	�	PROPN
cjfa-28099	150	11	�	�	PROPN
cjfa-28099	150	12	�	�	PROPN
cjfa-28099	150	13	�	�	PROPN
cjfa-28099	150	14	�	�	PROPN
cjfa-28099	150	15	�	�	PROPN
cjfa-28099	150	16	�	�	PROPN
cjfa-28099	150	17	�	�	PROPN
cjfa-28099	150	18	�	�	PROPN
cjfa-28099	150	19	�	�	PROPN
cjfa-28099	150	20	�	�	PROPN
cjfa-28099	150	21	�	�	PROPN
cjfa-28099	150	22	=	=	SYM
cjfa-28099	150	23	�	�	PROPN
cjfa-28099	150	24	�	�	PROPN
cjfa-28099	150	25	�	�	PROPN
cjfa-28099	150	26	�	�	PROPN
cjfa-28099	150	27	�	�	PROPN
cjfa-28099	150	28	(	(	PUNCT
cjfa-28099	150	29	�	�	PROPN
cjfa-28099	150	30	�	�	PROPN
cjfa-28099	150	31	�	�	PROPN
cjfa-28099	150	32	�	�	PROPN
cjfa-28099	150	33	�	�	PROPN
cjfa-28099	150	34	�	�	PROPN
cjfa-28099	150	35	�	�	PROPN
cjfa-28099	150	36	⁄	⁄	PROPN
cjfa-28099	150	37	)	)	PUNCT
cjfa-28099	150	38	�	�	PROPN
cjfa-28099	150	39	�	�	PROPN
cjfa-28099	150	40	�	�	PROPN
cjfa-28099	150	41	(	(	PUNCT
cjfa-28099	150	42	�	�	PROPN
cjfa-28099	150	43	�	�	PROPN
cjfa-28099	150	44	�	�	PROPN
cjfa-28099	150	45	�	�	PROPN
cjfa-28099	150	46	�	�	PROPN
cjfa-28099	150	47	�	�	PROPN
cjfa-28099	150	48	�	�	PROPN
cjfa-28099	150	49	�	�	PROPN
cjfa-28099	150	50	)	)	PUNCT
cjfa-28099	150	51	⁄	⁄	PROPN
cjfa-28099	150	52	�	�	PROPN
cjfa-28099	150	53	�	�	PROPN
cjfa-28099	150	54	�	�	PROPN
cjfa-28099	150	55	(	(	PUNCT
cjfa-28099	150	56	�	�	PROPN
cjfa-28099	150	57	�	�	PROPN
cjfa-28099	150	58	�	�	PROPN
cjfa-28099	150	59	�	�	PROPN
cjfa-28099	150	60	�	�	PROPN
cjfa-28099	150	61	�	�	PROPN
cjfa-28099	150	62	�	�	PROPN
cjfa-28099	150	63	�	�	PROPN
cjfa-28099	150	64	�	�	PROPN
cjfa-28099	150	65	⁄	⁄	PROPN
cjfa-28099	150	66	)	)	PUNCT
cjfa-28099	150	67	�	�	PROPN
cjfa-28099	150	68	�	�	PROPN
cjfa-28099	150	69	�	�	PROPN
cjfa-28099	150	70	�	�	PROPN
cjfa-28099	150	71	(	(	PUNCT
cjfa-28099	150	72	4	4	NUM
cjfa-28099	150	73	)	)	PUNCT
cjfa-28099	150	74	�	�	PROPN
cjfa-28099	150	75	�	�	PROPN
cjfa-28099	150	76	�	�	PROPN
cjfa-28099	150	77	�	�	PROPN
cjfa-28099	150	78	�	�	PROPN
cjfa-28099	150	79	�	�	PROPN
cjfa-28099	150	80	�	�	PROPN
cjfa-28099	150	81	�	�	PROPN
cjfa-28099	150	82	�	�	PROPN
cjfa-28099	150	83	�	�	PROPN
cjfa-28099	150	84	�	�	PROPN
cjfa-28099	150	85	�	�	PROPN
cjfa-28099	150	86	�	�	PROPN
cjfa-28099	150	87	�	�	PROPN
cjfa-28099	150	88	=	=	SYM
cjfa-28099	150	89	�	�	PROPN
cjfa-28099	150	90	�	�	PROPN
cjfa-28099	150	91	�	�	PROPN
cjfa-28099	150	92	�	�	PROPN
cjfa-28099	150	93	�	�	PROPN
cjfa-28099	150	94	(	(	PUNCT
cjfa-28099	150	95	�	�	PROPN
cjfa-28099	150	96	�	�	PROPN
cjfa-28099	150	97	�	�	PROPN
cjfa-28099	150	98	�	�	PROPN
cjfa-28099	150	99	�	�	PROPN
cjfa-28099	150	100	�	�	PROPN
cjfa-28099	150	101	�	�	PROPN
cjfa-28099	150	102	⁄	⁄	PROPN
cjfa-28099	150	103	)	)	PUNCT
cjfa-28099	150	104	�	�	PROPN
cjfa-28099	150	105	�	�	PROPN
cjfa-28099	150	106	�	�	PROPN
cjfa-28099	150	107	(	(	PUNCT
cjfa-28099	150	108	�	�	PROPN
cjfa-28099	150	109	�	�	PROPN
cjfa-28099	150	110	�	�	PROPN
cjfa-28099	150	111	�	�	PROPN
cjfa-28099	150	112	�	�	PROPN
cjfa-28099	150	113	�	�	PROPN
cjfa-28099	150	114	�	�	PROPN
cjfa-28099	150	115	�	�	PROPN
cjfa-28099	150	116	�	�	PROPN
cjfa-28099	150	117	�	�	PROPN
cjfa-28099	150	118	)	)	PUNCT
cjfa-28099	150	119	⁄	⁄	PROPN
cjfa-28099	150	120	�	�	PROPN
cjfa-28099	150	121	�	�	PROPN
cjfa-28099	150	122	�	�	PROPN
cjfa-28099	150	123	�	�	PROPN
cjfa-28099	150	124	(	(	PUNCT
cjfa-28099	150	125	5	5	NUM
cjfa-28099	150	126	)	)	PUNCT
cjfa-28099	150	127	�	�	PROPN
cjfa-28099	150	128	�	�	PROPN
cjfa-28099	150	129	�	�	PROPN
cjfa-28099	150	130	�	�	PROPN
cjfa-28099	150	131	�	�	PROPN
cjfa-28099	150	132	�	�	PROPN
cjfa-28099	150	133	�	�	PROPN
cjfa-28099	150	134	�	�	PROPN
cjfa-28099	150	135	�	�	PROPN
cjfa-28099	150	136	�	�	PROPN
cjfa-28099	150	137	�	�	PROPN
cjfa-28099	150	138	�	�	PROPN
cjfa-28099	150	139	�	�	PROPN
cjfa-28099	150	140	�	�	PROPN
cjfa-28099	150	141	=	=	SYM
cjfa-28099	150	142	�	�	PROPN
cjfa-28099	150	143	�	�	PROPN
cjfa-28099	150	144	�	�	PROPN
cjfa-28099	150	145	�	�	PROPN
cjfa-28099	150	146	�	�	PROPN
cjfa-28099	150	147	(	(	PUNCT
cjfa-28099	150	148	�	�	PROPN
cjfa-28099	150	149	�	�	PROPN
cjfa-28099	150	150	�	�	PROPN
cjfa-28099	150	151	�	�	PROPN
cjfa-28099	150	152	�	�	PROPN
cjfa-28099	150	153	�	�	PROPN
cjfa-28099	150	154	�	�	PROPN
cjfa-28099	150	155	)	)	PUNCT
cjfa-28099	150	156	�	�	PROPN
cjfa-28099	150	157	�	�	PROPN
cjfa-28099	150	158	�	�	PROPN
cjfa-28099	150	159	(	(	PUNCT
cjfa-28099	150	160	�	�	PROPN
cjfa-28099	150	161	�	�	PROPN
cjfa-28099	150	162	�	�	PROPN
cjfa-28099	150	163	�	�	PROPN
cjfa-28099	150	164	�	�	PROPN
cjfa-28099	150	165	�	�	PROPN
cjfa-28099	150	166	�	�	PROPN
cjfa-28099	150	167	�	�	PROPN
cjfa-28099	150	168	)	)	PUNCT
cjfa-28099	150	169	�	�	PROPN
cjfa-28099	150	170	�	�	PROPN
cjfa-28099	150	171	�	�	PROPN
cjfa-28099	150	172	(	(	PUNCT
cjfa-28099	150	173	�	�	PROPN
cjfa-28099	150	174	�	�	PROPN
cjfa-28099	150	175	�	�	PROPN
cjfa-28099	150	176	�	�	PROPN
cjfa-28099	150	177	�	�	PROPN
cjfa-28099	150	178	�	�	PROPN
cjfa-28099	150	179	�	�	PROPN
cjfa-28099	150	180	�	�	PROPN
cjfa-28099	150	181	�	�	PROPN
cjfa-28099	150	182	)	)	PUNCT
cjfa-28099	150	183	�	�	PROPN
cjfa-28099	150	184	�	�	PROPN
cjfa-28099	150	185	�	�	PROPN
cjfa-28099	150	186	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	150	187	(	(	PUNCT
cjfa-28099	150	188	�	�	PROPN
cjfa-28099	150	189	�	�	PROPN
cjfa-28099	150	190	�	�	PROPN
cjfa-28099	150	191	�	�	PROPN
cjfa-28099	150	192	�	�	PROPN
cjfa-28099	150	193	�	�	PROPN
cjfa-28099	150	194	�	�	PROPN
cjfa-28099	150	195	�	�	PROPN
cjfa-28099	150	196	�	�	PROPN
cjfa-28099	150	197	�	�	PROPN
cjfa-28099	150	198	�	�	PROPN
cjfa-28099	150	199	)	)	PUNCT
cjfa-28099	150	200	�	�	PROPN
cjfa-28099	150	201	�	�	PROPN
cjfa-28099	150	202	�	�	PROPN
cjfa-28099	150	203	�	�	PROPN
cjfa-28099	150	204	⁄	⁄	PROPN
cjfa-28099	150	205	(	(	PUNCT
cjfa-28099	150	206	6	6	NUM
cjfa-28099	150	207	)	)	PUNCT
cjfa-28099	150	208	where	where	SCONJ
cjfa-28099	150	209	�	�	PROPN
cjfa-28099	150	210	�	�	PROPN
cjfa-28099	150	211	�	�	PROPN
cjfa-28099	150	212	�	�	PROPN
cjfa-28099	150	213	�	�	PROPN
cjfa-28099	150	214	�	�	PROPN
cjfa-28099	150	215	is	be	AUX
cjfa-28099	150	216	the	the	DET
cjfa-28099	150	217	cash	cash	NOUN
cjfa-28099	150	218	flows	flow	NOUN
cjfa-28099	150	219	from	from	ADP
cjfa-28099	150	220	operations	operation	NOUN
cjfa-28099	150	221	,	,	PUNCT
cjfa-28099	150	222	�	�	PROPN
cjfa-28099	150	223	�	�	PROPN
cjfa-28099	150	224	�	�	PROPN
cjfa-28099	150	225	�	�	PROPN
cjfa-28099	150	226	�	�	PROPN
cjfa-28099	150	227	�	�	PROPN
cjfa-28099	150	228	�	�	PROPN
cjfa-28099	150	229	is	be	AUX
cjfa-28099	150	230	the	the	DET
cjfa-28099	150	231	total	total	NOUN
cjfa-28099	150	232	of	of	ADP
cjfa-28099	150	233	selling	selling	NOUN
cjfa-28099	150	234	and	and	CCONJ
cjfa-28099	150	235	administration	administration	NOUN
cjfa-28099	150	236	expense	expense	NOUN
cjfa-28099	150	237	,	,	PUNCT
cjfa-28099	150	238	�	�	PROPN
cjfa-28099	150	239	�	�	PROPN
cjfa-28099	150	240	�	�	PROPN
cjfa-28099	150	241	�	�	PROPN
cjfa-28099	150	242	�	�	PROPN
cjfa-28099	150	243	�	�	PROPN
cjfa-28099	150	244	�	�	PROPN
cjfa-28099	150	245	is	be	AUX
cjfa-28099	150	246	the	the	DET
cjfa-28099	150	247	sum	sum	NOUN
cjfa-28099	150	248	of	of	ADP
cjfa-28099	150	249	cost	cost	NOUN
cjfa-28099	150	250	of	of	ADP
cjfa-28099	150	251	goods	good	NOUN
cjfa-28099	150	252	sold	sell	VERB
cjfa-28099	150	253	and	and	CCONJ
cjfa-28099	150	254	change	change	NOUN
cjfa-28099	150	255	in	in	ADP
cjfa-28099	150	256	inventory	inventory	NOUN
cjfa-28099	150	257	,	,	PUNCT
cjfa-28099	150	258	�	�	PROPN
cjfa-28099	150	259	�	�	PROPN
cjfa-28099	150	260	�	�	PROPN
cjfa-28099	150	261	�	�	PROPN
cjfa-28099	150	262	is	be	AUX
cjfa-28099	150	263	the	the	DET
cjfa-28099	150	264	value	value	NOUN
cjfa-28099	150	265	of	of	ADP
cjfa-28099	150	266	sales	sale	NOUN
cjfa-28099	150	267	in	in	ADP
cjfa-28099	150	268	period	period	NOUN
cjfa-28099	150	269	t	t	PROPN
cjfa-28099	150	270	,	,	PUNCT
cjfa-28099	150	271	�	�	PROPN
cjfa-28099	150	272	�	�	PROPN
cjfa-28099	150	273	�	�	PROPN
cjfa-28099	150	274	�	�	PROPN
cjfa-28099	150	275	�	�	PROPN
cjfa-28099	150	276	is	be	AUX
cjfa-28099	150	277	changing	change	VERB
cjfa-28099	150	278	in	in	ADP
cjfa-28099	150	279	sales	sale	NOUN
cjfa-28099	150	280	year	year	NOUN
cjfa-28099	150	281	t	t	PROPN
cjfa-28099	150	282	,	,	PUNCT
cjfa-28099	150	283	�	�	PROPN
cjfa-28099	150	284	�	�	PROPN
cjfa-28099	150	285	�	�	PROPN
cjfa-28099	150	286	�	�	PROPN
cjfa-28099	150	287	�	�	PROPN
cjfa-28099	150	288	is	be	AUX
cjfa-28099	150	289	changing	change	VERB
cjfa-28099	150	290	in	in	ADP
cjfa-28099	150	291	sale	sale	NOUN
cjfa-28099	150	292	at	at	ADP
cjfa-28099	150	293	year	year	NOUN
cjfa-28099	150	294	t-1	t-1	PROPN
cjfa-28099	150	295	,	,	PUNCT
cjfa-28099	150	296	�	�	PROPN
cjfa-28099	150	297	�	�	PROPN
cjfa-28099	150	298	�	�	PROPN
cjfa-28099	150	299	�	�	PROPN
cjfa-28099	150	300	=	=	PUNCT
cjfa-28099	150	301	the	the	DET
cjfa-28099	150	302	total	total	ADJ
cjfa-28099	150	303	assets	asset	NOUN
cjfa-28099	150	304	at	at	ADP
cjfa-28099	150	305	the	the	DET
cjfa-28099	150	306	end	end	NOUN
cjfa-28099	150	307	of	of	ADP
cjfa-28099	150	308	year	year	NOUN
cjfa-28099	150	309	t-1	t-1	PROPN
cjfa-28099	150	310	.	.	PUNCT
cjfa-28099	151	1	and	and	CCONJ
cjfa-28099	151	2	the	the	DET
cjfa-28099	151	3	abnormal	abnormal	ADJ
cjfa-28099	151	4	cash	cash	NOUN
cjfa-28099	151	5	flow	flow	NOUN
cjfa-28099	151	6	operation	operation	NOUN
cjfa-28099	151	7	(	(	PUNCT
cjfa-28099	151	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	151	9	)	)	PUNCT
cjfa-28099	151	10	,	,	PUNCT
cjfa-28099	151	11	abnormal	abnormal	ADJ
cjfa-28099	151	12	discretionary	discretionary	ADJ
cjfa-28099	151	13	expense	expense	NOUN
cjfa-28099	151	14	(	(	PUNCT
cjfa-28099	151	15	ab_disex	ab_disex	NOUN
cjfa-28099	151	16	)	)	PUNCT
cjfa-28099	151	17	and	and	CCONJ
cjfa-28099	151	18	abnormal	abnormal	ADJ
cjfa-28099	151	19	production	production	NOUN
cjfa-28099	151	20	(	(	PUNCT
cjfa-28099	151	21	ab_prod	ab_prod	NOUN
cjfa-28099	151	22	)	)	PUNCT
cjfa-28099	151	23	compute	compute	NOUN
cjfa-28099	151	24	as	as	ADP
cjfa-28099	151	25	the	the	DET
cjfa-28099	151	26	actual	actual	ADJ
cjfa-28099	151	27	value	value	NOUN
cjfa-28099	151	28	minus	minus	CCONJ
cjfa-28099	151	29	the	the	DET
cjfa-28099	151	30	normal	normal	ADJ
cjfa-28099	151	31	value	value	NOUN
cjfa-28099	151	32	of	of	ADP
cjfa-28099	151	33	variables	variable	NOUN
cjfa-28099	151	34	.	.	PUNCT
cjfa-28099	152	1	according	accord	VERB
cjfa-28099	152	2	to	to	ADP
cjfa-28099	152	3	three	three	NUM
cjfa-28099	152	4	models	model	NOUN
cjfa-28099	152	5	to	to	PART
cjfa-28099	152	6	capture	capture	VERB
cjfa-28099	152	7	rem	rem	NOUN
cjfa-28099	152	8	that	that	PRON
cjfa-28099	152	9	are	be	AUX
cjfa-28099	152	10	abnormal	abnormal	ADJ
cjfa-28099	152	11	production	production	NOUN
cjfa-28099	152	12	(	(	PUNCT
cjfa-28099	152	13	ab_prod	ab_prod	NOUN
cjfa-28099	152	14	)	)	PUNCT
cjfa-28099	152	15	,	,	PUNCT
cjfa-28099	152	16	abnormal	abnormal	ADJ
cjfa-28099	152	17	cash	cash	NOUN
cjfa-28099	152	18	flow	flow	NOUN
cjfa-28099	152	19	operation	operation	NOUN
cjfa-28099	152	20	(	(	PUNCT
cjfa-28099	152	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	152	22	)	)	PUNCT
cjfa-28099	152	23	and	and	CCONJ
cjfa-28099	152	24	abnormal	abnormal	ADJ
cjfa-28099	152	25	discretionary	discretionary	ADJ
cjfa-28099	152	26	expense	expense	NOUN
cjfa-28099	152	27	(	(	PUNCT
cjfa-28099	152	28	ab_disx	ab_disx	NOUN
cjfa-28099	152	29	)	)	PUNCT
cjfa-28099	152	30	.	.	PUNCT
cjfa-28099	153	1	this	this	DET
cjfa-28099	153	2	study	study	NOUN
cjfa-28099	153	3	follow	follow	VERB
cjfa-28099	153	4	prior	prior	ADJ
cjfa-28099	153	5	study	study	NOUN
cjfa-28099	153	6	(	(	PUNCT
cjfa-28099	153	7	cohen	cohen	PROPN
cjfa-28099	153	8	et	et	PROPN
cjfa-28099	153	9	al	al	PROPN
cjfa-28099	153	10	.	.	PROPN
cjfa-28099	153	11	,	,	PUNCT
cjfa-28099	153	12	2008	2008	NUM
cjfa-28099	153	13	;	;	PUNCT
cjfa-28099	153	14	cohen	cohen	PROPN
cjfa-28099	153	15	&	&	CCONJ
cjfa-28099	153	16	zarowin	zarowin	PROPN
cjfa-28099	153	17	,	,	PUNCT
cjfa-28099	153	18	2010	2010	NUM
cjfa-28099	153	19	;	;	PUNCT
cjfa-28099	153	20	li	li	PROPN
cjfa-28099	153	21	et	et	PROPN
cjfa-28099	153	22	al	al	PROPN
cjfa-28099	153	23	.	.	PROPN
cjfa-28099	153	24	,	,	PUNCT
cjfa-28099	153	25	2016	2016	NUM
cjfa-28099	153	26	;	;	PUNCT
cjfa-28099	153	27	wu	wu	PROPN
cjfa-28099	153	28	,	,	PUNCT
cjfa-28099	153	29	gao	gao	PROPN
cjfa-28099	153	30	&	&	CCONJ
cjfa-28099	153	31	gu	gu	PROPN
cjfa-28099	153	32	,	,	PUNCT
cjfa-28099	153	33	2015	2015	NUM
cjfa-28099	153	34	;	;	PUNCT
cjfa-28099	153	35	zang	zang	PROPN
cjfa-28099	153	36	,	,	PUNCT
cjfa-28099	153	37	2012	2012	NUM
cjfa-28099	153	38	)	)	PUNCT
cjfa-28099	153	39	to	to	PART
cjfa-28099	153	40	proxy	proxy	VERB
cjfa-28099	153	41	rem	rem	PUNCT
cjfa-28099	153	42	as	as	ADP
cjfa-28099	153	43	mean	mean	NOUN
cjfa-28099	153	44	of	of	ADP
cjfa-28099	153	45	abnormal	abnormal	ADJ
cjfa-28099	153	46	production	production	NOUN
cjfa-28099	153	47	minus	minus	CCONJ
cjfa-28099	153	48	mean	mean	NOUN
cjfa-28099	153	49	of	of	ADP
cjfa-28099	153	50	abnormal	abnormal	ADJ
cjfa-28099	153	51	cash	cash	NOUN
cjfa-28099	153	52	flow	flow	NOUN
cjfa-28099	153	53	operation	operation	NOUN
cjfa-28099	153	54	and	and	CCONJ
cjfa-28099	153	55	mean	mean	NOUN
cjfa-28099	153	56	of	of	ADP
cjfa-28099	153	57	discretionary	discretionary	ADJ
cjfa-28099	153	58	expense	expense	NOUN
cjfa-28099	153	59	(	(	PUNCT
cjfa-28099	153	60	remi	remi	PROPN
cjfa-28099	153	61	,	,	PUNCT
cjfa-28099	153	62	t	t	PROPN
cjfa-28099	153	63	=	=	SYM
cjfa-28099	153	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	153	65	,	,	PUNCT
cjfa-28099	153	66	t	t	PROPN
cjfa-28099	153	67	–	–	PUNCT
cjfa-28099	153	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	153	69	,	,	PUNCT
cjfa-28099	153	70	t	t	PROPN
cjfa-28099	153	71	–	–	PUNCT
cjfa-28099	153	72	ab_disexi	ab_disexi	NOUN
cjfa-28099	153	73	,	,	PUNCT
cjfa-28099	153	74	t	t	PROPN
cjfa-28099	153	75	)	)	PUNCT
cjfa-28099	153	76	,	,	PUNCT
cjfa-28099	153	77	where	where	SCONJ
cjfa-28099	153	78	ab_cfo	ab_cfo	PROPN
cjfa-28099	153	79	and	and	CCONJ
cjfa-28099	153	80	ab_dises	ab_dise	NOUN
cjfa-28099	153	81	are	be	AUX
cjfa-28099	153	82	multiplied	multiply	VERB
cjfa-28099	153	83	by	by	ADP
cjfa-28099	153	84	minus	minus	ADV
cjfa-28099	153	85	1	1	NUM
cjfa-28099	153	86	.	.	PUNCT
cjfa-28099	154	1	independent	independent	ADJ
cjfa-28099	154	2	variables	variable	NOUN
cjfa-28099	154	3	personal	personal	ADJ
cjfa-28099	154	4	characteristics	characteristic	NOUN
cjfa-28099	154	5	hambrick	hambrick	PROPN
cjfa-28099	154	6	and	and	CCONJ
cjfa-28099	154	7	mason	mason	PROPN
cjfa-28099	154	8	(	(	PUNCT
cjfa-28099	154	9	1984	1984	NUM
cjfa-28099	154	10	)	)	PUNCT
cjfa-28099	154	11	reveal	reveal	VERB
cjfa-28099	154	12	the	the	DET
cjfa-28099	154	13	upper	upper	ADJ
cjfa-28099	154	14	echelons	echelon	NOUN
cjfa-28099	154	15	characteristic	characteristic	ADJ
cjfa-28099	154	16	that	that	PRON
cjfa-28099	154	17	is	be	AUX
cjfa-28099	154	18	the	the	DET
cjfa-28099	154	19	theory	theory	NOUN
cjfa-28099	154	20	about	about	ADP
cjfa-28099	154	21	the	the	DET
cjfa-28099	154	22	reflection	reflection	NOUN
cjfa-28099	154	23	of	of	ADP
cjfa-28099	154	24	the	the	DET
cjfa-28099	154	25	executive	executive	ADJ
cjfa-28099	154	26	performance	performance	NOUN
cjfa-28099	154	27	,	,	PUNCT
cjfa-28099	154	28	this	this	DET
cjfa-28099	154	29	study	study	NOUN
cjfa-28099	154	30	follows	follow	VERB
cjfa-28099	154	31	prior	prior	ADJ
cjfa-28099	154	32	research	research	NOUN
cjfa-28099	154	33	(	(	PUNCT
cjfa-28099	154	34	hili	hili	NOUN
cjfa-28099	154	35	&	&	CCONJ
cjfa-28099	154	36	affess	affess	PROPN
cjfa-28099	154	37	,	,	PUNCT
cjfa-28099	154	38	2012	2012	NUM
cjfa-28099	154	39	;	;	PUNCT
cjfa-28099	154	40	krishnan	krishnan	PROPN
cjfa-28099	154	41	&	&	CCONJ
cjfa-28099	154	42	parsons	parsons	PROPN
cjfa-28099	154	43	,	,	PUNCT
cjfa-28099	154	44	2008	2008	NUM
cjfa-28099	154	45	;	;	PUNCT
cjfa-28099	154	46	lovata	lovata	NOUN
cjfa-28099	154	47	et	et	PROPN
cjfa-28099	154	48	al	al	PROPN
cjfa-28099	154	49	.	.	PROPN
cjfa-28099	154	50	,	,	PUNCT
cjfa-28099	154	51	2016	2016	NUM
cjfa-28099	154	52	;	;	PUNCT
cjfa-28099	154	53	peni	peni	NOUN
cjfa-28099	154	54	&	&	CCONJ
cjfa-28099	154	55	vähämaa	vähämaa	NOUN
cjfa-28099	154	56	,	,	PUNCT
cjfa-28099	154	57	2010	2010	NUM
cjfa-28099	154	58	;	;	PUNCT
cjfa-28099	154	59	santoso	santoso	NOUN
cjfa-28099	154	60	&	&	CCONJ
cjfa-28099	154	61	fu	fu	PROPN
cjfa-28099	154	62	,	,	PUNCT
cjfa-28099	154	63	2014	2014	NUM
cjfa-28099	154	64	;	;	PUNCT
cjfa-28099	154	65	ye	ye	PRON
cjfa-28099	154	66	et	et	NOUN
cjfa-28099	154	67	al	al	PROPN
cjfa-28099	154	68	.	.	PROPN
cjfa-28099	155	1	(	(	PUNCT
cjfa-28099	155	2	2010	2010	NUM
cjfa-28099	155	3	)	)	PUNCT
cjfa-28099	155	4	focusing	focus	VERB
cjfa-28099	155	5	on	on	ADP
cjfa-28099	155	6	the	the	DET
cjfa-28099	155	7	observable	observable	ADJ
cjfa-28099	155	8	character	character	NOUN
cjfa-28099	155	9	including	include	VERB
cjfa-28099	155	10	age	age	NOUN
cjfa-28099	155	11	,	,	PUNCT
cjfa-28099	155	12	gender	gender	NOUN
cjfa-28099	155	13	,	,	PUNCT
cjfa-28099	155	14	education	education	NOUN
cjfa-28099	155	15	,	,	PUNCT
cjfa-28099	155	16	accounting	accounting	NOUN
cjfa-28099	155	17	proficiency	proficiency	NOUN
cjfa-28099	155	18	,	,	PUNCT
cjfa-28099	155	19	and	and	CCONJ
cjfa-28099	155	20	tenure	tenure	NOUN
cjfa-28099	155	21	.	.	PUNCT
cjfa-28099	156	1	(	(	PUNCT
cjfa-28099	156	2	1	1	X
cjfa-28099	156	3	)	)	PUNCT
cjfa-28099	156	4	age	age	NOUN
cjfa-28099	156	5	(	(	PUNCT
cjfa-28099	156	6	age	age	NOUN
cjfa-28099	156	7	):	):	PUNCT
cjfa-28099	156	8	measuring	measure	VERB
cjfa-28099	156	9	as	as	ADP
cjfa-28099	156	10	the	the	DET
cjfa-28099	156	11	median	median	ADJ
cjfa-28099	156	12	age	age	NOUN
cjfa-28099	156	13	of	of	ADP
cjfa-28099	156	14	top	top	ADJ
cjfa-28099	156	15	management	management	NOUN
cjfa-28099	156	16	team	team	NOUN
cjfa-28099	156	17	by	by	ADP
cjfa-28099	156	18	taking	take	VERB
cjfa-28099	156	19	the	the	DET
cjfa-28099	156	20	value	value	NOUN
cjfa-28099	156	21	of	of	ADP
cjfa-28099	156	22	1	1	NUM
cjfa-28099	156	23	if	if	SCONJ
cjfa-28099	156	24	tmt	tmt	PROPN
cjfa-28099	156	25	tenure	tenure	NOUN
cjfa-28099	156	26	is	be	AUX
cjfa-28099	156	27	over	over	ADP
cjfa-28099	156	28	the	the	DET
cjfa-28099	156	29	median	median	NOUN
cjfa-28099	156	30	and	and	CCONJ
cjfa-28099	156	31	taking	take	VERB
cjfa-28099	156	32	value	value	NOUN
cjfa-28099	156	33	0	0	NUM
cjfa-28099	156	34	for	for	ADP
cjfa-28099	156	35	lower	low	ADJ
cjfa-28099	156	36	.	.	PUNCT
cjfa-28099	157	1	(	(	PUNCT
cjfa-28099	157	2	5	5	X
cjfa-28099	157	3	)	)	PUNCT
cjfa-28099	157	4	�	�	PROPN
cjfa-28099	157	5	�	�	PROPN
cjfa-28099	157	6	�	�	PROPN
cjfa-28099	157	7	�	�	PROPN
cjfa-28099	157	8	�	�	PROPN
cjfa-28099	157	9	�	�	PROPN
cjfa-28099	157	10	�	�	PROPN
cjfa-28099	157	11	�	�	PROPN
cjfa-28099	157	12	�	�	PROPN
cjfa-28099	157	13	�	�	PROPN
cjfa-28099	157	14	�	�	PROPN
cjfa-28099	157	15	�	�	PROPN
cjfa-28099	157	16	�	�	PROPN
cjfa-28099	157	17	=	=	SYM
cjfa-28099	157	18	�	�	PROPN
cjfa-28099	157	19	�	�	PROPN
cjfa-28099	157	20	�	�	PROPN
cjfa-28099	157	21	�	�	PROPN
cjfa-28099	157	22	�	�	PROPN
cjfa-28099	157	23	(	(	PUNCT
cjfa-28099	157	24	�	�	PROPN
cjfa-28099	157	25	�	�	PROPN
cjfa-28099	157	26	�	�	PROPN
cjfa-28099	157	27	�	�	PROPN
cjfa-28099	157	28	�	�	PROPN
cjfa-28099	157	29	�	�	PROPN
cjfa-28099	157	30	�	�	PROPN
cjfa-28099	157	31	⁄	⁄	PROPN
cjfa-28099	157	32	)	)	PUNCT
cjfa-28099	157	33	�	�	PROPN
cjfa-28099	157	34	�	�	PROPN
cjfa-28099	157	35	�	�	PROPN
cjfa-28099	157	36	(	(	PUNCT
cjfa-28099	157	37	�	�	PROPN
cjfa-28099	157	38	�	�	PROPN
cjfa-28099	157	39	�	�	PROPN
cjfa-28099	157	40	�	�	PROPN
cjfa-28099	157	41	�	�	PROPN
cjfa-28099	157	42	�	�	PROPN
cjfa-28099	157	43	�	�	PROPN
cjfa-28099	157	44	�	�	PROPN
cjfa-28099	157	45	)	)	PUNCT
cjfa-28099	157	46	⁄	⁄	PROPN
cjfa-28099	157	47	�	�	PROPN
cjfa-28099	157	48	�	�	PROPN
cjfa-28099	157	49	�	�	PROPN
cjfa-28099	157	50	(	(	PUNCT
cjfa-28099	157	51	�	�	PROPN
cjfa-28099	157	52	�	�	PROPN
cjfa-28099	157	53	�	�	PROPN
cjfa-28099	157	54	�	�	PROPN
cjfa-28099	157	55	�	�	PROPN
cjfa-28099	157	56	�	�	PROPN
cjfa-28099	157	57	�	�	PROPN
cjfa-28099	157	58	�	�	PROPN
cjfa-28099	157	59	�	�	PROPN
cjfa-28099	157	60	⁄	⁄	PROPN
cjfa-28099	157	61	)	)	PUNCT
cjfa-28099	157	62	�	�	PROPN
cjfa-28099	157	63	�	�	PROPN
cjfa-28099	157	64	�	�	PROPN
cjfa-28099	157	65	�	�	PROPN
cjfa-28099	157	66	(	(	PUNCT
cjfa-28099	157	67	4	4	NUM
cjfa-28099	157	68	)	)	PUNCT
cjfa-28099	157	69	�	�	PROPN
cjfa-28099	157	70	�	�	PROPN
cjfa-28099	157	71	�	�	PROPN
cjfa-28099	157	72	�	�	PROPN
cjfa-28099	157	73	�	�	PROPN
cjfa-28099	157	74	�	�	PROPN
cjfa-28099	157	75	�	�	PROPN
cjfa-28099	157	76	�	�	PROPN
cjfa-28099	157	77	�	�	PROPN
cjfa-28099	157	78	�	�	PROPN
cjfa-28099	157	79	�	�	PROPN
cjfa-28099	157	80	�	�	PROPN
cjfa-28099	157	81	�	�	PROPN
cjfa-28099	157	82	�	�	PROPN
cjfa-28099	157	83	=	=	SYM
cjfa-28099	157	84	�	�	PROPN
cjfa-28099	157	85	�	�	PROPN
cjfa-28099	157	86	�	�	PROPN
cjfa-28099	157	87	�	�	PROPN
cjfa-28099	157	88	�	�	PROPN
cjfa-28099	157	89	(	(	PUNCT
cjfa-28099	157	90	�	�	PROPN
cjfa-28099	157	91	�	�	PROPN
cjfa-28099	157	92	�	�	PROPN
cjfa-28099	157	93	�	�	PROPN
cjfa-28099	157	94	�	�	PROPN
cjfa-28099	157	95	�	�	PROPN
cjfa-28099	157	96	�	�	PROPN
cjfa-28099	157	97	⁄	⁄	PROPN
cjfa-28099	157	98	)	)	PUNCT
cjfa-28099	157	99	�	�	PROPN
cjfa-28099	157	100	�	�	PROPN
cjfa-28099	157	101	�	�	PROPN
cjfa-28099	157	102	(	(	PUNCT
cjfa-28099	157	103	�	�	PROPN
cjfa-28099	157	104	�	�	PROPN
cjfa-28099	157	105	�	�	PROPN
cjfa-28099	157	106	�	�	PROPN
cjfa-28099	157	107	�	�	PROPN
cjfa-28099	157	108	�	�	PROPN
cjfa-28099	157	109	�	�	PROPN
cjfa-28099	157	110	�	�	PROPN
cjfa-28099	157	111	�	�	PROPN
cjfa-28099	157	112	�	�	PROPN
cjfa-28099	157	113	)	)	PUNCT
cjfa-28099	157	114	⁄	⁄	PROPN
cjfa-28099	157	115	�	�	PROPN
cjfa-28099	157	116	�	�	PROPN
cjfa-28099	157	117	�	�	PROPN
cjfa-28099	157	118	�	�	PROPN
cjfa-28099	157	119	(	(	PUNCT
cjfa-28099	157	120	5	5	NUM
cjfa-28099	157	121	)	)	PUNCT
cjfa-28099	157	122	�	�	PROPN
cjfa-28099	157	123	�	�	PROPN
cjfa-28099	157	124	�	�	PROPN
cjfa-28099	157	125	�	�	PROPN
cjfa-28099	157	126	�	�	PROPN
cjfa-28099	157	127	�	�	PROPN
cjfa-28099	157	128	�	�	PROPN
cjfa-28099	157	129	�	�	PROPN
cjfa-28099	157	130	�	�	PROPN
cjfa-28099	157	131	�	�	PROPN
cjfa-28099	157	132	�	�	PROPN
cjfa-28099	157	133	�	�	PROPN
cjfa-28099	157	134	�	�	PROPN
cjfa-28099	157	135	�	�	PROPN
cjfa-28099	157	136	=	=	SYM
cjfa-28099	157	137	�	�	PROPN
cjfa-28099	157	138	�	�	PROPN
cjfa-28099	157	139	�	�	PROPN
cjfa-28099	157	140	�	�	PROPN
cjfa-28099	157	141	�	�	PROPN
cjfa-28099	157	142	(	(	PUNCT
cjfa-28099	157	143	�	�	PROPN
cjfa-28099	157	144	�	�	PROPN
cjfa-28099	157	145	�	�	PROPN
cjfa-28099	157	146	�	�	PROPN
cjfa-28099	157	147	�	�	PROPN
cjfa-28099	157	148	�	�	PROPN
cjfa-28099	157	149	�	�	PROPN
cjfa-28099	157	150	)	)	PUNCT
cjfa-28099	157	151	�	�	PROPN
cjfa-28099	157	152	�	�	PROPN
cjfa-28099	157	153	�	�	PROPN
cjfa-28099	157	154	(	(	PUNCT
cjfa-28099	157	155	�	�	PROPN
cjfa-28099	157	156	�	�	PROPN
cjfa-28099	157	157	�	�	PROPN
cjfa-28099	157	158	�	�	PROPN
cjfa-28099	157	159	�	�	PROPN
cjfa-28099	157	160	�	�	PROPN
cjfa-28099	157	161	�	�	PROPN
cjfa-28099	157	162	�	�	PROPN
cjfa-28099	157	163	)	)	PUNCT
cjfa-28099	157	164	�	�	PROPN
cjfa-28099	157	165	�	�	PROPN
cjfa-28099	157	166	�	�	PROPN
cjfa-28099	157	167	(	(	PUNCT
cjfa-28099	157	168	�	�	PROPN
cjfa-28099	157	169	�	�	PROPN
cjfa-28099	157	170	�	�	PROPN
cjfa-28099	157	171	�	�	PROPN
cjfa-28099	157	172	�	�	PROPN
cjfa-28099	157	173	�	�	PROPN
cjfa-28099	157	174	�	�	PROPN
cjfa-28099	157	175	�	�	PROPN
cjfa-28099	157	176	�	�	PROPN
cjfa-28099	157	177	)	)	PUNCT
cjfa-28099	157	178	�	�	PROPN
cjfa-28099	157	179	�	�	PROPN
cjfa-28099	157	180	�	�	PROPN
cjfa-28099	157	181	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	157	182	(	(	PUNCT
cjfa-28099	157	183	�	�	PROPN
cjfa-28099	157	184	�	�	PROPN
cjfa-28099	157	185	�	�	PROPN
cjfa-28099	157	186	�	�	PROPN
cjfa-28099	157	187	�	�	PROPN
cjfa-28099	157	188	�	�	PROPN
cjfa-28099	157	189	�	�	PROPN
cjfa-28099	157	190	�	�	PROPN
cjfa-28099	157	191	�	�	PROPN
cjfa-28099	157	192	�	�	PROPN
cjfa-28099	157	193	�	�	PROPN
cjfa-28099	157	194	)	)	PUNCT
cjfa-28099	157	195	�	�	PROPN
cjfa-28099	157	196	�	�	PROPN
cjfa-28099	157	197	�	�	PROPN
cjfa-28099	157	198	�	�	PROPN
cjfa-28099	157	199	⁄	⁄	PROPN
cjfa-28099	157	200	(	(	PUNCT
cjfa-28099	157	201	6	6	NUM
cjfa-28099	157	202	)	)	PUNCT
cjfa-28099	157	203	where	where	SCONJ
cjfa-28099	157	204	�	�	PROPN
cjfa-28099	157	205	�	�	PROPN
cjfa-28099	157	206	�	�	PROPN
cjfa-28099	157	207	�	�	PROPN
cjfa-28099	157	208	�	�	PROPN
cjfa-28099	157	209	�	�	PROPN
cjfa-28099	157	210	is	be	AUX
cjfa-28099	157	211	the	the	DET
cjfa-28099	157	212	cash	cash	NOUN
cjfa-28099	157	213	flows	flow	NOUN
cjfa-28099	157	214	from	from	ADP
cjfa-28099	157	215	operations	operation	NOUN
cjfa-28099	157	216	,	,	PUNCT
cjfa-28099	157	217	�	�	PROPN
cjfa-28099	157	218	�	�	PROPN
cjfa-28099	157	219	�	�	PROPN
cjfa-28099	157	220	�	�	PROPN
cjfa-28099	157	221	�	�	PROPN
cjfa-28099	157	222	�	�	PROPN
cjfa-28099	157	223	�	�	PROPN
cjfa-28099	157	224	is	be	AUX
cjfa-28099	157	225	the	the	DET
cjfa-28099	157	226	total	total	NOUN
cjfa-28099	157	227	of	of	ADP
cjfa-28099	157	228	selling	selling	NOUN
cjfa-28099	157	229	and	and	CCONJ
cjfa-28099	157	230	administration	administration	NOUN
cjfa-28099	157	231	expense	expense	NOUN
cjfa-28099	157	232	,	,	PUNCT
cjfa-28099	157	233	�	�	PROPN
cjfa-28099	157	234	�	�	PROPN
cjfa-28099	157	235	�	�	PROPN
cjfa-28099	157	236	�	�	PROPN
cjfa-28099	157	237	�	�	PROPN
cjfa-28099	157	238	�	�	PROPN
cjfa-28099	157	239	�	�	PROPN
cjfa-28099	157	240	is	be	AUX
cjfa-28099	157	241	the	the	DET
cjfa-28099	157	242	sum	sum	NOUN
cjfa-28099	157	243	of	of	ADP
cjfa-28099	157	244	cost	cost	NOUN
cjfa-28099	157	245	of	of	ADP
cjfa-28099	157	246	goods	good	NOUN
cjfa-28099	157	247	sold	sell	VERB
cjfa-28099	157	248	and	and	CCONJ
cjfa-28099	157	249	change	change	NOUN
cjfa-28099	157	250	in	in	ADP
cjfa-28099	157	251	inventory	inventory	NOUN
cjfa-28099	157	252	,	,	PUNCT
cjfa-28099	157	253	�	�	PROPN
cjfa-28099	157	254	�	�	PROPN
cjfa-28099	157	255	�	�	PROPN
cjfa-28099	157	256	�	�	PROPN
cjfa-28099	157	257	is	be	AUX
cjfa-28099	157	258	the	the	DET
cjfa-28099	157	259	value	value	NOUN
cjfa-28099	157	260	of	of	ADP
cjfa-28099	157	261	sales	sale	NOUN
cjfa-28099	157	262	in	in	ADP
cjfa-28099	157	263	period	period	NOUN
cjfa-28099	157	264	t	t	PROPN
cjfa-28099	157	265	,	,	PUNCT
cjfa-28099	157	266	�	�	PROPN
cjfa-28099	157	267	�	�	PROPN
cjfa-28099	157	268	�	�	PROPN
cjfa-28099	157	269	�	�	PROPN
cjfa-28099	157	270	�	�	PROPN
cjfa-28099	157	271	is	be	AUX
cjfa-28099	157	272	changing	change	VERB
cjfa-28099	157	273	in	in	ADP
cjfa-28099	157	274	sales	sale	NOUN
cjfa-28099	157	275	year	year	NOUN
cjfa-28099	157	276	t	t	PROPN
cjfa-28099	157	277	,	,	PUNCT
cjfa-28099	157	278	�	�	PROPN
cjfa-28099	157	279	�	�	PROPN
cjfa-28099	157	280	�	�	PROPN
cjfa-28099	157	281	�	�	PROPN
cjfa-28099	157	282	�	�	PROPN
cjfa-28099	157	283	is	be	AUX
cjfa-28099	157	284	changing	change	VERB
cjfa-28099	157	285	in	in	ADP
cjfa-28099	157	286	sale	sale	NOUN
cjfa-28099	157	287	at	at	ADP
cjfa-28099	157	288	year	year	NOUN
cjfa-28099	157	289	t-1	t-1	PROPN
cjfa-28099	157	290	,	,	PUNCT
cjfa-28099	157	291	�	�	PROPN
cjfa-28099	157	292	�	�	PROPN
cjfa-28099	157	293	�	�	PROPN
cjfa-28099	157	294	�	�	PROPN
cjfa-28099	157	295	=	=	PUNCT
cjfa-28099	157	296	the	the	DET
cjfa-28099	157	297	total	total	ADJ
cjfa-28099	157	298	assets	asset	NOUN
cjfa-28099	157	299	at	at	ADP
cjfa-28099	157	300	the	the	DET
cjfa-28099	157	301	end	end	NOUN
cjfa-28099	157	302	of	of	ADP
cjfa-28099	157	303	year	year	NOUN
cjfa-28099	157	304	t-1	t-1	PROPN
cjfa-28099	157	305	.	.	PUNCT
cjfa-28099	158	1	and	and	CCONJ
cjfa-28099	158	2	the	the	DET
cjfa-28099	158	3	abnormal	abnormal	ADJ
cjfa-28099	158	4	cash	cash	NOUN
cjfa-28099	158	5	flow	flow	NOUN
cjfa-28099	158	6	operation	operation	NOUN
cjfa-28099	158	7	(	(	PUNCT
cjfa-28099	158	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	158	9	)	)	PUNCT
cjfa-28099	158	10	,	,	PUNCT
cjfa-28099	158	11	abnormal	abnormal	ADJ
cjfa-28099	158	12	discretionary	discretionary	ADJ
cjfa-28099	158	13	expense	expense	NOUN
cjfa-28099	158	14	(	(	PUNCT
cjfa-28099	158	15	ab_disex	ab_disex	NOUN
cjfa-28099	158	16	)	)	PUNCT
cjfa-28099	158	17	and	and	CCONJ
cjfa-28099	158	18	abnormal	abnormal	ADJ
cjfa-28099	158	19	production	production	NOUN
cjfa-28099	158	20	(	(	PUNCT
cjfa-28099	158	21	ab_prod	ab_prod	NOUN
cjfa-28099	158	22	)	)	PUNCT
cjfa-28099	158	23	compute	compute	NOUN
cjfa-28099	158	24	as	as	ADP
cjfa-28099	158	25	the	the	DET
cjfa-28099	158	26	actual	actual	ADJ
cjfa-28099	158	27	value	value	NOUN
cjfa-28099	158	28	minus	minus	CCONJ
cjfa-28099	158	29	the	the	DET
cjfa-28099	158	30	normal	normal	ADJ
cjfa-28099	158	31	value	value	NOUN
cjfa-28099	158	32	of	of	ADP
cjfa-28099	158	33	variables	variable	NOUN
cjfa-28099	158	34	.	.	PUNCT
cjfa-28099	159	1	according	accord	VERB
cjfa-28099	159	2	to	to	ADP
cjfa-28099	159	3	three	three	NUM
cjfa-28099	159	4	models	model	NOUN
cjfa-28099	159	5	to	to	PART
cjfa-28099	159	6	capture	capture	VERB
cjfa-28099	159	7	rem	rem	NOUN
cjfa-28099	159	8	that	that	PRON
cjfa-28099	159	9	are	be	AUX
cjfa-28099	159	10	abnormal	abnormal	ADJ
cjfa-28099	159	11	production	production	NOUN
cjfa-28099	159	12	(	(	PUNCT
cjfa-28099	159	13	ab_prod	ab_prod	NOUN
cjfa-28099	159	14	)	)	PUNCT
cjfa-28099	159	15	,	,	PUNCT
cjfa-28099	159	16	abnormal	abnormal	ADJ
cjfa-28099	159	17	cash	cash	NOUN
cjfa-28099	159	18	flow	flow	NOUN
cjfa-28099	159	19	operation	operation	NOUN
cjfa-28099	159	20	(	(	PUNCT
cjfa-28099	159	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	159	22	)	)	PUNCT
cjfa-28099	159	23	and	and	CCONJ
cjfa-28099	159	24	abnormal	abnormal	ADJ
cjfa-28099	159	25	discretionary	discretionary	ADJ
cjfa-28099	159	26	expense	expense	NOUN
cjfa-28099	159	27	(	(	PUNCT
cjfa-28099	159	28	ab_disx	ab_disx	NOUN
cjfa-28099	159	29	)	)	PUNCT
cjfa-28099	159	30	.	.	PUNCT
cjfa-28099	160	1	this	this	DET
cjfa-28099	160	2	study	study	NOUN
cjfa-28099	160	3	follow	follow	VERB
cjfa-28099	160	4	prior	prior	ADJ
cjfa-28099	160	5	study	study	NOUN
cjfa-28099	160	6	(	(	PUNCT
cjfa-28099	160	7	cohen	cohen	PROPN
cjfa-28099	160	8	et	et	PROPN
cjfa-28099	160	9	al	al	PROPN
cjfa-28099	160	10	.	.	PROPN
cjfa-28099	160	11	,	,	PUNCT
cjfa-28099	160	12	2008	2008	NUM
cjfa-28099	160	13	;	;	PUNCT
cjfa-28099	160	14	cohen	cohen	PROPN
cjfa-28099	160	15	&	&	CCONJ
cjfa-28099	160	16	zarowin	zarowin	PROPN
cjfa-28099	160	17	,	,	PUNCT
cjfa-28099	160	18	2010	2010	NUM
cjfa-28099	160	19	;	;	PUNCT
cjfa-28099	160	20	li	li	PROPN
cjfa-28099	160	21	et	et	PROPN
cjfa-28099	160	22	al	al	PROPN
cjfa-28099	160	23	.	.	PROPN
cjfa-28099	160	24	,	,	PUNCT
cjfa-28099	160	25	2016	2016	NUM
cjfa-28099	160	26	;	;	PUNCT
cjfa-28099	160	27	wu	wu	PROPN
cjfa-28099	160	28	,	,	PUNCT
cjfa-28099	160	29	gao	gao	PROPN
cjfa-28099	160	30	&	&	CCONJ
cjfa-28099	160	31	gu	gu	PROPN
cjfa-28099	160	32	,	,	PUNCT
cjfa-28099	160	33	2015	2015	NUM
cjfa-28099	160	34	;	;	PUNCT
cjfa-28099	160	35	zang	zang	PROPN
cjfa-28099	160	36	,	,	PUNCT
cjfa-28099	160	37	2012	2012	NUM
cjfa-28099	160	38	)	)	PUNCT
cjfa-28099	160	39	to	to	PART
cjfa-28099	160	40	proxy	proxy	VERB
cjfa-28099	160	41	rem	rem	PUNCT
cjfa-28099	160	42	as	as	ADP
cjfa-28099	160	43	mean	mean	NOUN
cjfa-28099	160	44	of	of	ADP
cjfa-28099	160	45	abnormal	abnormal	ADJ
cjfa-28099	160	46	production	production	NOUN
cjfa-28099	160	47	minus	minus	CCONJ
cjfa-28099	160	48	mean	mean	NOUN
cjfa-28099	160	49	of	of	ADP
cjfa-28099	160	50	abnormal	abnormal	ADJ
cjfa-28099	160	51	cash	cash	NOUN
cjfa-28099	160	52	flow	flow	NOUN
cjfa-28099	160	53	operation	operation	NOUN
cjfa-28099	160	54	and	and	CCONJ
cjfa-28099	160	55	mean	mean	NOUN
cjfa-28099	160	56	of	of	ADP
cjfa-28099	160	57	discretionary	discretionary	ADJ
cjfa-28099	160	58	expense	expense	NOUN
cjfa-28099	160	59	(	(	PUNCT
cjfa-28099	160	60	remi	remi	PROPN
cjfa-28099	160	61	,	,	PUNCT
cjfa-28099	160	62	t	t	PROPN
cjfa-28099	160	63	=	=	SYM
cjfa-28099	160	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	160	65	,	,	PUNCT
cjfa-28099	160	66	t	t	PROPN
cjfa-28099	160	67	–	–	PUNCT
cjfa-28099	160	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	160	69	,	,	PUNCT
cjfa-28099	160	70	t	t	PROPN
cjfa-28099	160	71	–	–	PUNCT
cjfa-28099	160	72	ab_disexi	ab_disexi	NOUN
cjfa-28099	160	73	,	,	PUNCT
cjfa-28099	160	74	t	t	PROPN
cjfa-28099	160	75	)	)	PUNCT
cjfa-28099	160	76	,	,	PUNCT
cjfa-28099	160	77	where	where	SCONJ
cjfa-28099	160	78	ab_cfo	ab_cfo	PROPN
cjfa-28099	160	79	and	and	CCONJ
cjfa-28099	160	80	ab_dises	ab_dise	NOUN
cjfa-28099	160	81	are	be	AUX
cjfa-28099	160	82	multiplied	multiply	VERB
cjfa-28099	160	83	by	by	ADP
cjfa-28099	160	84	minus	minus	ADV
cjfa-28099	160	85	1	1	NUM
cjfa-28099	160	86	.	.	PUNCT
cjfa-28099	161	1	independent	independent	ADJ
cjfa-28099	161	2	variables	variable	NOUN
cjfa-28099	161	3	personal	personal	ADJ
cjfa-28099	161	4	characteristics	characteristic	NOUN
cjfa-28099	161	5	hambrick	hambrick	PROPN
cjfa-28099	161	6	and	and	CCONJ
cjfa-28099	161	7	mason	mason	PROPN
cjfa-28099	161	8	(	(	PUNCT
cjfa-28099	161	9	1984	1984	NUM
cjfa-28099	161	10	)	)	PUNCT
cjfa-28099	161	11	reveal	reveal	VERB
cjfa-28099	161	12	the	the	DET
cjfa-28099	161	13	upper	upper	ADJ
cjfa-28099	161	14	echelons	echelon	NOUN
cjfa-28099	161	15	characteristic	characteristic	ADJ
cjfa-28099	161	16	that	that	PRON
cjfa-28099	161	17	is	be	AUX
cjfa-28099	161	18	the	the	DET
cjfa-28099	161	19	theory	theory	NOUN
cjfa-28099	161	20	about	about	ADP
cjfa-28099	161	21	the	the	DET
cjfa-28099	161	22	reflection	reflection	NOUN
cjfa-28099	161	23	of	of	ADP
cjfa-28099	161	24	the	the	DET
cjfa-28099	161	25	executive	executive	ADJ
cjfa-28099	161	26	performance	performance	NOUN
cjfa-28099	161	27	,	,	PUNCT
cjfa-28099	161	28	this	this	DET
cjfa-28099	161	29	study	study	NOUN
cjfa-28099	161	30	follows	follow	VERB
cjfa-28099	161	31	prior	prior	ADJ
cjfa-28099	161	32	research	research	NOUN
cjfa-28099	161	33	(	(	PUNCT
cjfa-28099	161	34	hili	hili	NOUN
cjfa-28099	161	35	&	&	CCONJ
cjfa-28099	161	36	affess	affess	PROPN
cjfa-28099	161	37	,	,	PUNCT
cjfa-28099	161	38	2012	2012	NUM
cjfa-28099	161	39	;	;	PUNCT
cjfa-28099	161	40	krishnan	krishnan	PROPN
cjfa-28099	161	41	&	&	CCONJ
cjfa-28099	161	42	parsons	parsons	PROPN
cjfa-28099	161	43	,	,	PUNCT
cjfa-28099	161	44	2008	2008	NUM
cjfa-28099	161	45	;	;	PUNCT
cjfa-28099	161	46	lovata	lovata	NOUN
cjfa-28099	161	47	et	et	PROPN
cjfa-28099	161	48	al	al	PROPN
cjfa-28099	161	49	.	.	PROPN
cjfa-28099	161	50	,	,	PUNCT
cjfa-28099	161	51	2016	2016	NUM
cjfa-28099	161	52	;	;	PUNCT
cjfa-28099	161	53	peni	peni	NOUN
cjfa-28099	161	54	&	&	CCONJ
cjfa-28099	161	55	vähämaa	vähämaa	NOUN
cjfa-28099	161	56	,	,	PUNCT
cjfa-28099	161	57	2010	2010	NUM
cjfa-28099	161	58	;	;	PUNCT
cjfa-28099	161	59	santoso	santoso	NOUN
cjfa-28099	161	60	&	&	CCONJ
cjfa-28099	161	61	fu	fu	PROPN
cjfa-28099	161	62	,	,	PUNCT
cjfa-28099	161	63	2014	2014	NUM
cjfa-28099	161	64	;	;	PUNCT
cjfa-28099	161	65	ye	ye	PRON
cjfa-28099	161	66	et	et	NOUN
cjfa-28099	161	67	al	al	PROPN
cjfa-28099	161	68	.	.	PROPN
cjfa-28099	162	1	(	(	PUNCT
cjfa-28099	162	2	2010	2010	NUM
cjfa-28099	162	3	)	)	PUNCT
cjfa-28099	162	4	focusing	focus	VERB
cjfa-28099	162	5	on	on	ADP
cjfa-28099	162	6	the	the	DET
cjfa-28099	162	7	observable	observable	ADJ
cjfa-28099	162	8	character	character	NOUN
cjfa-28099	162	9	including	include	VERB
cjfa-28099	162	10	age	age	NOUN
cjfa-28099	162	11	,	,	PUNCT
cjfa-28099	162	12	gender	gender	NOUN
cjfa-28099	162	13	,	,	PUNCT
cjfa-28099	162	14	education	education	NOUN
cjfa-28099	162	15	,	,	PUNCT
cjfa-28099	162	16	accounting	accounting	NOUN
cjfa-28099	162	17	proficiency	proficiency	NOUN
cjfa-28099	162	18	,	,	PUNCT
cjfa-28099	162	19	and	and	CCONJ
cjfa-28099	162	20	tenure	tenure	NOUN
cjfa-28099	162	21	.	.	PUNCT
cjfa-28099	163	1	(	(	PUNCT
cjfa-28099	163	2	1	1	X
cjfa-28099	163	3	)	)	PUNCT
cjfa-28099	163	4	age	age	NOUN
cjfa-28099	163	5	(	(	PUNCT
cjfa-28099	163	6	age	age	NOUN
cjfa-28099	163	7	):	):	PUNCT
cjfa-28099	163	8	measuring	measure	VERB
cjfa-28099	163	9	as	as	ADP
cjfa-28099	163	10	the	the	DET
cjfa-28099	163	11	median	median	ADJ
cjfa-28099	163	12	age	age	NOUN
cjfa-28099	163	13	of	of	ADP
cjfa-28099	163	14	top	top	ADJ
cjfa-28099	163	15	management	management	NOUN
cjfa-28099	163	16	team	team	NOUN
cjfa-28099	163	17	by	by	ADP
cjfa-28099	163	18	taking	take	VERB
cjfa-28099	163	19	the	the	DET
cjfa-28099	163	20	value	value	NOUN
cjfa-28099	163	21	of	of	ADP
cjfa-28099	163	22	1	1	NUM
cjfa-28099	163	23	if	if	SCONJ
cjfa-28099	163	24	tmt	tmt	PROPN
cjfa-28099	163	25	tenure	tenure	NOUN
cjfa-28099	163	26	is	be	AUX
cjfa-28099	163	27	over	over	ADP
cjfa-28099	163	28	the	the	DET
cjfa-28099	163	29	median	median	NOUN
cjfa-28099	163	30	and	and	CCONJ
cjfa-28099	163	31	taking	take	VERB
cjfa-28099	163	32	value	value	NOUN
cjfa-28099	163	33	0	0	NUM
cjfa-28099	163	34	for	for	ADP
cjfa-28099	163	35	lower	low	ADJ
cjfa-28099	163	36	.	.	PUNCT
cjfa-28099	164	1	�	�	PROPN
cjfa-28099	164	2	�	�	PROPN
cjfa-28099	164	3	�	�	PROPN
cjfa-28099	164	4	�	�	PROPN
cjfa-28099	164	5	�	�	PROPN
cjfa-28099	164	6	�	�	PROPN
cjfa-28099	164	7	�	�	PROPN
cjfa-28099	164	8	�	�	PROPN
cjfa-28099	164	9	�	�	PROPN
cjfa-28099	164	10	�	�	PROPN
cjfa-28099	164	11	�	�	PROPN
cjfa-28099	164	12	�	�	PROPN
cjfa-28099	164	13	�	�	PROPN
cjfa-28099	164	14	=	=	SYM
cjfa-28099	164	15	�	�	PROPN
cjfa-28099	164	16	�	�	PROPN
cjfa-28099	164	17	�	�	PROPN
cjfa-28099	164	18	�	�	PROPN
cjfa-28099	164	19	�	�	PROPN
cjfa-28099	164	20	(	(	PUNCT
cjfa-28099	164	21	�	�	PROPN
cjfa-28099	164	22	�	�	PROPN
cjfa-28099	164	23	�	�	PROPN
cjfa-28099	164	24	�	�	PROPN
cjfa-28099	164	25	�	�	PROPN
cjfa-28099	164	26	�	�	PROPN
cjfa-28099	164	27	�	�	PROPN
cjfa-28099	164	28	⁄	⁄	PROPN
cjfa-28099	164	29	)	)	PUNCT
cjfa-28099	164	30	�	�	PROPN
cjfa-28099	164	31	�	�	PROPN
cjfa-28099	164	32	�	�	PROPN
cjfa-28099	164	33	(	(	PUNCT
cjfa-28099	164	34	�	�	PROPN
cjfa-28099	164	35	�	�	PROPN
cjfa-28099	164	36	�	�	PROPN
cjfa-28099	164	37	�	�	PROPN
cjfa-28099	164	38	�	�	PROPN
cjfa-28099	164	39	�	�	PROPN
cjfa-28099	164	40	�	�	PROPN
cjfa-28099	164	41	�	�	PROPN
cjfa-28099	164	42	)	)	PUNCT
cjfa-28099	164	43	⁄	⁄	PROPN
cjfa-28099	164	44	�	�	PROPN
cjfa-28099	164	45	�	�	PROPN
cjfa-28099	164	46	�	�	PROPN
cjfa-28099	164	47	(	(	PUNCT
cjfa-28099	164	48	�	�	PROPN
cjfa-28099	164	49	�	�	PROPN
cjfa-28099	164	50	�	�	PROPN
cjfa-28099	164	51	�	�	PROPN
cjfa-28099	164	52	�	�	PROPN
cjfa-28099	164	53	�	�	PROPN
cjfa-28099	164	54	�	�	PROPN
cjfa-28099	164	55	�	�	PROPN
cjfa-28099	164	56	�	�	PROPN
cjfa-28099	164	57	⁄	⁄	PROPN
cjfa-28099	164	58	)	)	PUNCT
cjfa-28099	164	59	�	�	PROPN
cjfa-28099	164	60	�	�	PROPN
cjfa-28099	164	61	�	�	PROPN
cjfa-28099	164	62	�	�	PROPN
cjfa-28099	164	63	(	(	PUNCT
cjfa-28099	164	64	4	4	NUM
cjfa-28099	164	65	)	)	PUNCT
cjfa-28099	164	66	�	�	PROPN
cjfa-28099	164	67	�	�	PROPN
cjfa-28099	164	68	�	�	PROPN
cjfa-28099	164	69	�	�	PROPN
cjfa-28099	164	70	�	�	PROPN
cjfa-28099	164	71	�	�	PROPN
cjfa-28099	164	72	�	�	PROPN
cjfa-28099	164	73	�	�	PROPN
cjfa-28099	164	74	�	�	PROPN
cjfa-28099	164	75	�	�	PROPN
cjfa-28099	164	76	�	�	PROPN
cjfa-28099	164	77	�	�	PROPN
cjfa-28099	164	78	�	�	PROPN
cjfa-28099	164	79	�	�	PROPN
cjfa-28099	164	80	=	=	SYM
cjfa-28099	164	81	�	�	PROPN
cjfa-28099	164	82	�	�	PROPN
cjfa-28099	164	83	�	�	PROPN
cjfa-28099	164	84	�	�	PROPN
cjfa-28099	164	85	�	�	PROPN
cjfa-28099	164	86	(	(	PUNCT
cjfa-28099	164	87	�	�	PROPN
cjfa-28099	164	88	�	�	PROPN
cjfa-28099	164	89	�	�	PROPN
cjfa-28099	164	90	�	�	PROPN
cjfa-28099	164	91	�	�	PROPN
cjfa-28099	164	92	�	�	PROPN
cjfa-28099	164	93	�	�	PROPN
cjfa-28099	164	94	⁄	⁄	PROPN
cjfa-28099	164	95	)	)	PUNCT
cjfa-28099	164	96	�	�	PROPN
cjfa-28099	164	97	�	�	PROPN
cjfa-28099	164	98	�	�	PROPN
cjfa-28099	164	99	(	(	PUNCT
cjfa-28099	164	100	�	�	PROPN
cjfa-28099	164	101	�	�	PROPN
cjfa-28099	164	102	�	�	PROPN
cjfa-28099	164	103	�	�	PROPN
cjfa-28099	164	104	�	�	PROPN
cjfa-28099	164	105	�	�	PROPN
cjfa-28099	164	106	�	�	PROPN
cjfa-28099	164	107	�	�	PROPN
cjfa-28099	164	108	�	�	PROPN
cjfa-28099	164	109	�	�	PROPN
cjfa-28099	164	110	)	)	PUNCT
cjfa-28099	164	111	⁄	⁄	PROPN
cjfa-28099	164	112	�	�	PROPN
cjfa-28099	164	113	�	�	PROPN
cjfa-28099	164	114	�	�	PROPN
cjfa-28099	164	115	�	�	PROPN
cjfa-28099	164	116	(	(	PUNCT
cjfa-28099	164	117	5	5	NUM
cjfa-28099	164	118	)	)	PUNCT
cjfa-28099	164	119	�	�	PROPN
cjfa-28099	164	120	�	�	PROPN
cjfa-28099	164	121	�	�	PROPN
cjfa-28099	164	122	�	�	PROPN
cjfa-28099	164	123	�	�	PROPN
cjfa-28099	164	124	�	�	PROPN
cjfa-28099	164	125	�	�	PROPN
cjfa-28099	164	126	�	�	PROPN
cjfa-28099	164	127	�	�	PROPN
cjfa-28099	164	128	�	�	PROPN
cjfa-28099	164	129	�	�	PROPN
cjfa-28099	164	130	�	�	PROPN
cjfa-28099	164	131	�	�	PROPN
cjfa-28099	164	132	�	�	PROPN
cjfa-28099	164	133	=	=	SYM
cjfa-28099	164	134	�	�	PROPN
cjfa-28099	164	135	�	�	PROPN
cjfa-28099	164	136	�	�	PROPN
cjfa-28099	164	137	�	�	PROPN
cjfa-28099	164	138	�	�	PROPN
cjfa-28099	164	139	(	(	PUNCT
cjfa-28099	164	140	�	�	PROPN
cjfa-28099	164	141	�	�	PROPN
cjfa-28099	164	142	�	�	PROPN
cjfa-28099	164	143	�	�	PROPN
cjfa-28099	164	144	�	�	PROPN
cjfa-28099	164	145	�	�	PROPN
cjfa-28099	164	146	�	�	PROPN
cjfa-28099	164	147	)	)	PUNCT
cjfa-28099	164	148	�	�	PROPN
cjfa-28099	164	149	�	�	PROPN
cjfa-28099	164	150	�	�	PROPN
cjfa-28099	164	151	(	(	PUNCT
cjfa-28099	164	152	�	�	PROPN
cjfa-28099	164	153	�	�	PROPN
cjfa-28099	164	154	�	�	PROPN
cjfa-28099	164	155	�	�	PROPN
cjfa-28099	164	156	�	�	PROPN
cjfa-28099	164	157	�	�	PROPN
cjfa-28099	164	158	�	�	PROPN
cjfa-28099	164	159	�	�	PROPN
cjfa-28099	164	160	)	)	PUNCT
cjfa-28099	164	161	�	�	PROPN
cjfa-28099	164	162	�	�	PROPN
cjfa-28099	164	163	�	�	PROPN
cjfa-28099	164	164	(	(	PUNCT
cjfa-28099	164	165	�	�	PROPN
cjfa-28099	164	166	�	�	PROPN
cjfa-28099	164	167	�	�	PROPN
cjfa-28099	164	168	�	�	PROPN
cjfa-28099	164	169	�	�	PROPN
cjfa-28099	164	170	�	�	PROPN
cjfa-28099	164	171	�	�	PROPN
cjfa-28099	164	172	�	�	PROPN
cjfa-28099	164	173	�	�	PROPN
cjfa-28099	164	174	)	)	PUNCT
cjfa-28099	164	175	�	�	PROPN
cjfa-28099	164	176	�	�	PROPN
cjfa-28099	164	177	�	�	PROPN
cjfa-28099	164	178	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	164	179	(	(	PUNCT
cjfa-28099	164	180	�	�	PROPN
cjfa-28099	164	181	�	�	PROPN
cjfa-28099	164	182	�	�	PROPN
cjfa-28099	164	183	�	�	PROPN
cjfa-28099	164	184	�	�	PROPN
cjfa-28099	164	185	�	�	PROPN
cjfa-28099	164	186	�	�	PROPN
cjfa-28099	164	187	�	�	PROPN
cjfa-28099	164	188	�	�	PROPN
cjfa-28099	164	189	�	�	PROPN
cjfa-28099	164	190	�	�	PROPN
cjfa-28099	164	191	)	)	PUNCT
cjfa-28099	164	192	�	�	PROPN
cjfa-28099	164	193	�	�	PROPN
cjfa-28099	164	194	�	�	PROPN
cjfa-28099	164	195	�	�	PROPN
cjfa-28099	164	196	⁄	⁄	PROPN
cjfa-28099	164	197	(	(	PUNCT
cjfa-28099	164	198	6	6	NUM
cjfa-28099	164	199	)	)	PUNCT
cjfa-28099	164	200	where	where	SCONJ
cjfa-28099	164	201	�	�	PROPN
cjfa-28099	164	202	�	�	PROPN
cjfa-28099	164	203	�	�	PROPN
cjfa-28099	164	204	�	�	PROPN
cjfa-28099	164	205	�	�	PROPN
cjfa-28099	164	206	�	�	PROPN
cjfa-28099	164	207	is	be	AUX
cjfa-28099	164	208	the	the	DET
cjfa-28099	164	209	cash	cash	NOUN
cjfa-28099	164	210	flows	flow	NOUN
cjfa-28099	164	211	from	from	ADP
cjfa-28099	164	212	operations	operation	NOUN
cjfa-28099	164	213	,	,	PUNCT
cjfa-28099	164	214	�	�	PROPN
cjfa-28099	164	215	�	�	PROPN
cjfa-28099	164	216	�	�	PROPN
cjfa-28099	164	217	�	�	PROPN
cjfa-28099	164	218	�	�	PROPN
cjfa-28099	164	219	�	�	PROPN
cjfa-28099	164	220	�	�	PROPN
cjfa-28099	164	221	is	be	AUX
cjfa-28099	164	222	the	the	DET
cjfa-28099	164	223	total	total	NOUN
cjfa-28099	164	224	of	of	ADP
cjfa-28099	164	225	selling	selling	NOUN
cjfa-28099	164	226	and	and	CCONJ
cjfa-28099	164	227	administration	administration	NOUN
cjfa-28099	164	228	expense	expense	NOUN
cjfa-28099	164	229	,	,	PUNCT
cjfa-28099	164	230	�	�	PROPN
cjfa-28099	164	231	�	�	PROPN
cjfa-28099	164	232	�	�	PROPN
cjfa-28099	164	233	�	�	PROPN
cjfa-28099	164	234	�	�	PROPN
cjfa-28099	164	235	�	�	PROPN
cjfa-28099	164	236	�	�	PROPN
cjfa-28099	164	237	is	be	AUX
cjfa-28099	164	238	the	the	DET
cjfa-28099	164	239	sum	sum	NOUN
cjfa-28099	164	240	of	of	ADP
cjfa-28099	164	241	cost	cost	NOUN
cjfa-28099	164	242	of	of	ADP
cjfa-28099	164	243	goods	good	NOUN
cjfa-28099	164	244	sold	sell	VERB
cjfa-28099	164	245	and	and	CCONJ
cjfa-28099	164	246	change	change	NOUN
cjfa-28099	164	247	in	in	ADP
cjfa-28099	164	248	inventory	inventory	NOUN
cjfa-28099	164	249	,	,	PUNCT
cjfa-28099	164	250	�	�	PROPN
cjfa-28099	164	251	�	�	PROPN
cjfa-28099	164	252	�	�	PROPN
cjfa-28099	164	253	�	�	PROPN
cjfa-28099	164	254	is	be	AUX
cjfa-28099	164	255	the	the	DET
cjfa-28099	164	256	value	value	NOUN
cjfa-28099	164	257	of	of	ADP
cjfa-28099	164	258	sales	sale	NOUN
cjfa-28099	164	259	in	in	ADP
cjfa-28099	164	260	period	period	NOUN
cjfa-28099	164	261	t	t	PROPN
cjfa-28099	164	262	,	,	PUNCT
cjfa-28099	164	263	�	�	PROPN
cjfa-28099	164	264	�	�	PROPN
cjfa-28099	164	265	�	�	PROPN
cjfa-28099	164	266	�	�	PROPN
cjfa-28099	164	267	�	�	PROPN
cjfa-28099	164	268	is	be	AUX
cjfa-28099	164	269	changing	change	VERB
cjfa-28099	164	270	in	in	ADP
cjfa-28099	164	271	sales	sale	NOUN
cjfa-28099	164	272	year	year	NOUN
cjfa-28099	164	273	t	t	PROPN
cjfa-28099	164	274	,	,	PUNCT
cjfa-28099	164	275	�	�	PROPN
cjfa-28099	164	276	�	�	PROPN
cjfa-28099	164	277	�	�	PROPN
cjfa-28099	164	278	�	�	PROPN
cjfa-28099	164	279	�	�	PROPN
cjfa-28099	164	280	is	be	AUX
cjfa-28099	164	281	changing	change	VERB
cjfa-28099	164	282	in	in	ADP
cjfa-28099	164	283	sale	sale	NOUN
cjfa-28099	164	284	at	at	ADP
cjfa-28099	164	285	year	year	NOUN
cjfa-28099	164	286	t-1	t-1	PROPN
cjfa-28099	164	287	,	,	PUNCT
cjfa-28099	164	288	�	�	PROPN
cjfa-28099	164	289	�	�	PROPN
cjfa-28099	164	290	�	�	PROPN
cjfa-28099	164	291	�	�	PROPN
cjfa-28099	164	292	=	=	PUNCT
cjfa-28099	164	293	the	the	DET
cjfa-28099	164	294	total	total	ADJ
cjfa-28099	164	295	assets	asset	NOUN
cjfa-28099	164	296	at	at	ADP
cjfa-28099	164	297	the	the	DET
cjfa-28099	164	298	end	end	NOUN
cjfa-28099	164	299	of	of	ADP
cjfa-28099	164	300	year	year	NOUN
cjfa-28099	164	301	t-1	t-1	PROPN
cjfa-28099	164	302	.	.	PUNCT
cjfa-28099	165	1	and	and	CCONJ
cjfa-28099	165	2	the	the	DET
cjfa-28099	165	3	abnormal	abnormal	ADJ
cjfa-28099	165	4	cash	cash	NOUN
cjfa-28099	165	5	flow	flow	NOUN
cjfa-28099	165	6	operation	operation	NOUN
cjfa-28099	165	7	(	(	PUNCT
cjfa-28099	165	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	165	9	)	)	PUNCT
cjfa-28099	165	10	,	,	PUNCT
cjfa-28099	165	11	abnormal	abnormal	ADJ
cjfa-28099	165	12	discretionary	discretionary	ADJ
cjfa-28099	165	13	expense	expense	NOUN
cjfa-28099	165	14	(	(	PUNCT
cjfa-28099	165	15	ab_disex	ab_disex	NOUN
cjfa-28099	165	16	)	)	PUNCT
cjfa-28099	165	17	and	and	CCONJ
cjfa-28099	165	18	abnormal	abnormal	ADJ
cjfa-28099	165	19	production	production	NOUN
cjfa-28099	165	20	(	(	PUNCT
cjfa-28099	165	21	ab_prod	ab_prod	NOUN
cjfa-28099	165	22	)	)	PUNCT
cjfa-28099	165	23	compute	compute	NOUN
cjfa-28099	165	24	as	as	ADP
cjfa-28099	165	25	the	the	DET
cjfa-28099	165	26	actual	actual	ADJ
cjfa-28099	165	27	value	value	NOUN
cjfa-28099	165	28	minus	minus	CCONJ
cjfa-28099	165	29	the	the	DET
cjfa-28099	165	30	normal	normal	ADJ
cjfa-28099	165	31	value	value	NOUN
cjfa-28099	165	32	of	of	ADP
cjfa-28099	165	33	variables	variable	NOUN
cjfa-28099	165	34	.	.	PUNCT
cjfa-28099	166	1	according	accord	VERB
cjfa-28099	166	2	to	to	ADP
cjfa-28099	166	3	three	three	NUM
cjfa-28099	166	4	models	model	NOUN
cjfa-28099	166	5	to	to	PART
cjfa-28099	166	6	capture	capture	VERB
cjfa-28099	166	7	rem	rem	NOUN
cjfa-28099	166	8	that	that	PRON
cjfa-28099	166	9	are	be	AUX
cjfa-28099	166	10	abnormal	abnormal	ADJ
cjfa-28099	166	11	production	production	NOUN
cjfa-28099	166	12	(	(	PUNCT
cjfa-28099	166	13	ab_prod	ab_prod	NOUN
cjfa-28099	166	14	)	)	PUNCT
cjfa-28099	166	15	,	,	PUNCT
cjfa-28099	166	16	abnormal	abnormal	ADJ
cjfa-28099	166	17	cash	cash	NOUN
cjfa-28099	166	18	flow	flow	NOUN
cjfa-28099	166	19	operation	operation	NOUN
cjfa-28099	166	20	(	(	PUNCT
cjfa-28099	166	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	166	22	)	)	PUNCT
cjfa-28099	166	23	and	and	CCONJ
cjfa-28099	166	24	abnormal	abnormal	ADJ
cjfa-28099	166	25	discretionary	discretionary	ADJ
cjfa-28099	166	26	expense	expense	NOUN
cjfa-28099	166	27	(	(	PUNCT
cjfa-28099	166	28	ab_disx	ab_disx	NOUN
cjfa-28099	166	29	)	)	PUNCT
cjfa-28099	166	30	.	.	PUNCT
cjfa-28099	167	1	this	this	DET
cjfa-28099	167	2	study	study	NOUN
cjfa-28099	167	3	follow	follow	VERB
cjfa-28099	167	4	prior	prior	ADJ
cjfa-28099	167	5	study	study	NOUN
cjfa-28099	167	6	(	(	PUNCT
cjfa-28099	167	7	cohen	cohen	PROPN
cjfa-28099	167	8	et	et	PROPN
cjfa-28099	167	9	al	al	PROPN
cjfa-28099	167	10	.	.	PROPN
cjfa-28099	167	11	,	,	PUNCT
cjfa-28099	167	12	2008	2008	NUM
cjfa-28099	167	13	;	;	PUNCT
cjfa-28099	167	14	cohen	cohen	PROPN
cjfa-28099	167	15	&	&	CCONJ
cjfa-28099	167	16	zarowin	zarowin	PROPN
cjfa-28099	167	17	,	,	PUNCT
cjfa-28099	167	18	2010	2010	NUM
cjfa-28099	167	19	;	;	PUNCT
cjfa-28099	167	20	li	li	PROPN
cjfa-28099	167	21	et	et	PROPN
cjfa-28099	167	22	al	al	PROPN
cjfa-28099	167	23	.	.	PROPN
cjfa-28099	167	24	,	,	PUNCT
cjfa-28099	167	25	2016	2016	NUM
cjfa-28099	167	26	;	;	PUNCT
cjfa-28099	167	27	wu	wu	PROPN
cjfa-28099	167	28	,	,	PUNCT
cjfa-28099	167	29	gao	gao	PROPN
cjfa-28099	167	30	&	&	CCONJ
cjfa-28099	167	31	gu	gu	PROPN
cjfa-28099	167	32	,	,	PUNCT
cjfa-28099	167	33	2015	2015	NUM
cjfa-28099	167	34	;	;	PUNCT
cjfa-28099	167	35	zang	zang	PROPN
cjfa-28099	167	36	,	,	PUNCT
cjfa-28099	167	37	2012	2012	NUM
cjfa-28099	167	38	)	)	PUNCT
cjfa-28099	167	39	to	to	PART
cjfa-28099	167	40	proxy	proxy	VERB
cjfa-28099	167	41	rem	rem	PUNCT
cjfa-28099	167	42	as	as	ADP
cjfa-28099	167	43	mean	mean	NOUN
cjfa-28099	167	44	of	of	ADP
cjfa-28099	167	45	abnormal	abnormal	ADJ
cjfa-28099	167	46	production	production	NOUN
cjfa-28099	167	47	minus	minus	CCONJ
cjfa-28099	167	48	mean	mean	NOUN
cjfa-28099	167	49	of	of	ADP
cjfa-28099	167	50	abnormal	abnormal	ADJ
cjfa-28099	167	51	cash	cash	NOUN
cjfa-28099	167	52	flow	flow	NOUN
cjfa-28099	167	53	operation	operation	NOUN
cjfa-28099	167	54	and	and	CCONJ
cjfa-28099	167	55	mean	mean	NOUN
cjfa-28099	167	56	of	of	ADP
cjfa-28099	167	57	discretionary	discretionary	ADJ
cjfa-28099	167	58	expense	expense	NOUN
cjfa-28099	167	59	(	(	PUNCT
cjfa-28099	167	60	remi	remi	PROPN
cjfa-28099	167	61	,	,	PUNCT
cjfa-28099	167	62	t	t	PROPN
cjfa-28099	167	63	=	=	SYM
cjfa-28099	167	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	167	65	,	,	PUNCT
cjfa-28099	167	66	t	t	PROPN
cjfa-28099	167	67	–	–	PUNCT
cjfa-28099	167	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	167	69	,	,	PUNCT
cjfa-28099	167	70	t	t	PROPN
cjfa-28099	167	71	–	–	PUNCT
cjfa-28099	167	72	ab_disexi	ab_disexi	NOUN
cjfa-28099	167	73	,	,	PUNCT
cjfa-28099	167	74	t	t	PROPN
cjfa-28099	167	75	)	)	PUNCT
cjfa-28099	167	76	,	,	PUNCT
cjfa-28099	167	77	where	where	SCONJ
cjfa-28099	167	78	ab_cfo	ab_cfo	PROPN
cjfa-28099	167	79	and	and	CCONJ
cjfa-28099	167	80	ab_dises	ab_dise	NOUN
cjfa-28099	167	81	are	be	AUX
cjfa-28099	167	82	multiplied	multiply	VERB
cjfa-28099	167	83	by	by	ADP
cjfa-28099	167	84	minus	minus	ADV
cjfa-28099	167	85	1	1	NUM
cjfa-28099	167	86	.	.	PUNCT
cjfa-28099	168	1	independent	independent	ADJ
cjfa-28099	168	2	variables	variable	NOUN
cjfa-28099	168	3	personal	personal	ADJ
cjfa-28099	168	4	characteristics	characteristic	NOUN
cjfa-28099	168	5	hambrick	hambrick	PROPN
cjfa-28099	168	6	and	and	CCONJ
cjfa-28099	168	7	mason	mason	PROPN
cjfa-28099	168	8	(	(	PUNCT
cjfa-28099	168	9	1984	1984	NUM
cjfa-28099	168	10	)	)	PUNCT
cjfa-28099	168	11	reveal	reveal	VERB
cjfa-28099	168	12	the	the	DET
cjfa-28099	168	13	upper	upper	ADJ
cjfa-28099	168	14	echelons	echelon	NOUN
cjfa-28099	168	15	characteristic	characteristic	ADJ
cjfa-28099	168	16	that	that	PRON
cjfa-28099	168	17	is	be	AUX
cjfa-28099	168	18	the	the	DET
cjfa-28099	168	19	theory	theory	NOUN
cjfa-28099	168	20	about	about	ADP
cjfa-28099	168	21	the	the	DET
cjfa-28099	168	22	reflection	reflection	NOUN
cjfa-28099	168	23	of	of	ADP
cjfa-28099	168	24	the	the	DET
cjfa-28099	168	25	executive	executive	ADJ
cjfa-28099	168	26	performance	performance	NOUN
cjfa-28099	168	27	,	,	PUNCT
cjfa-28099	168	28	this	this	DET
cjfa-28099	168	29	study	study	NOUN
cjfa-28099	168	30	follows	follow	VERB
cjfa-28099	168	31	prior	prior	ADJ
cjfa-28099	168	32	research	research	NOUN
cjfa-28099	168	33	(	(	PUNCT
cjfa-28099	168	34	hili	hili	NOUN
cjfa-28099	168	35	&	&	CCONJ
cjfa-28099	168	36	affess	affess	PROPN
cjfa-28099	168	37	,	,	PUNCT
cjfa-28099	168	38	2012	2012	NUM
cjfa-28099	168	39	;	;	PUNCT
cjfa-28099	168	40	krishnan	krishnan	PROPN
cjfa-28099	168	41	&	&	CCONJ
cjfa-28099	168	42	parsons	parsons	PROPN
cjfa-28099	168	43	,	,	PUNCT
cjfa-28099	168	44	2008	2008	NUM
cjfa-28099	168	45	;	;	PUNCT
cjfa-28099	168	46	lovata	lovata	NOUN
cjfa-28099	168	47	et	et	PROPN
cjfa-28099	168	48	al	al	PROPN
cjfa-28099	168	49	.	.	PROPN
cjfa-28099	168	50	,	,	PUNCT
cjfa-28099	168	51	2016	2016	NUM
cjfa-28099	168	52	;	;	PUNCT
cjfa-28099	168	53	peni	peni	NOUN
cjfa-28099	168	54	&	&	CCONJ
cjfa-28099	168	55	vähämaa	vähämaa	NOUN
cjfa-28099	168	56	,	,	PUNCT
cjfa-28099	168	57	2010	2010	NUM
cjfa-28099	168	58	;	;	PUNCT
cjfa-28099	168	59	santoso	santoso	NOUN
cjfa-28099	168	60	&	&	CCONJ
cjfa-28099	168	61	fu	fu	PROPN
cjfa-28099	168	62	,	,	PUNCT
cjfa-28099	168	63	2014	2014	NUM
cjfa-28099	168	64	;	;	PUNCT
cjfa-28099	168	65	ye	ye	PRON
cjfa-28099	168	66	et	et	NOUN
cjfa-28099	168	67	al	al	PROPN
cjfa-28099	168	68	.	.	PROPN
cjfa-28099	169	1	(	(	PUNCT
cjfa-28099	169	2	2010	2010	NUM
cjfa-28099	169	3	)	)	PUNCT
cjfa-28099	169	4	focusing	focus	VERB
cjfa-28099	169	5	on	on	ADP
cjfa-28099	169	6	the	the	DET
cjfa-28099	169	7	observable	observable	ADJ
cjfa-28099	169	8	character	character	NOUN
cjfa-28099	169	9	including	include	VERB
cjfa-28099	169	10	age	age	NOUN
cjfa-28099	169	11	,	,	PUNCT
cjfa-28099	169	12	gender	gender	NOUN
cjfa-28099	169	13	,	,	PUNCT
cjfa-28099	169	14	education	education	NOUN
cjfa-28099	169	15	,	,	PUNCT
cjfa-28099	169	16	accounting	accounting	NOUN
cjfa-28099	169	17	proficiency	proficiency	NOUN
cjfa-28099	169	18	,	,	PUNCT
cjfa-28099	169	19	and	and	CCONJ
cjfa-28099	169	20	tenure	tenure	NOUN
cjfa-28099	169	21	.	.	PUNCT
cjfa-28099	170	1	(	(	PUNCT
cjfa-28099	170	2	1	1	X
cjfa-28099	170	3	)	)	PUNCT
cjfa-28099	170	4	age	age	NOUN
cjfa-28099	170	5	(	(	PUNCT
cjfa-28099	170	6	age	age	NOUN
cjfa-28099	170	7	):	):	PUNCT
cjfa-28099	170	8	measuring	measure	VERB
cjfa-28099	170	9	as	as	ADP
cjfa-28099	170	10	the	the	DET
cjfa-28099	170	11	median	median	ADJ
cjfa-28099	170	12	age	age	NOUN
cjfa-28099	170	13	of	of	ADP
cjfa-28099	170	14	top	top	ADJ
cjfa-28099	170	15	management	management	NOUN
cjfa-28099	170	16	team	team	NOUN
cjfa-28099	170	17	by	by	ADP
cjfa-28099	170	18	taking	take	VERB
cjfa-28099	170	19	the	the	DET
cjfa-28099	170	20	value	value	NOUN
cjfa-28099	170	21	of	of	ADP
cjfa-28099	170	22	1	1	NUM
cjfa-28099	170	23	if	if	SCONJ
cjfa-28099	170	24	tmt	tmt	PROPN
cjfa-28099	170	25	tenure	tenure	NOUN
cjfa-28099	170	26	is	be	AUX
cjfa-28099	170	27	over	over	ADP
cjfa-28099	170	28	the	the	DET
cjfa-28099	170	29	median	median	NOUN
cjfa-28099	170	30	and	and	CCONJ
cjfa-28099	170	31	taking	take	VERB
cjfa-28099	170	32	value	value	NOUN
cjfa-28099	170	33	0	0	NUM
cjfa-28099	170	34	for	for	ADP
cjfa-28099	170	35	lower	low	ADJ
cjfa-28099	170	36	.	.	PUNCT
cjfa-28099	171	1	�	�	PROPN
cjfa-28099	171	2	�	�	PROPN
cjfa-28099	171	3	�	�	PROPN
cjfa-28099	171	4	�	�	PROPN
cjfa-28099	171	5	�	�	PROPN
cjfa-28099	171	6	�	�	PROPN
cjfa-28099	171	7	�	�	PROPN
cjfa-28099	171	8	�	�	PROPN
cjfa-28099	171	9	�	�	PROPN
cjfa-28099	171	10	�	�	PROPN
cjfa-28099	171	11	�	�	PROPN
cjfa-28099	171	12	�	�	PROPN
cjfa-28099	171	13	�	�	PROPN
cjfa-28099	171	14	=	=	SYM
cjfa-28099	171	15	�	�	PROPN
cjfa-28099	171	16	�	�	PROPN
cjfa-28099	171	17	�	�	PROPN
cjfa-28099	171	18	�	�	PROPN
cjfa-28099	171	19	�	�	PROPN
cjfa-28099	171	20	(	(	PUNCT
cjfa-28099	171	21	�	�	PROPN
cjfa-28099	171	22	�	�	PROPN
cjfa-28099	171	23	�	�	PROPN
cjfa-28099	171	24	�	�	PROPN
cjfa-28099	171	25	�	�	PROPN
cjfa-28099	171	26	�	�	PROPN
cjfa-28099	171	27	�	�	PROPN
cjfa-28099	171	28	⁄	⁄	PROPN
cjfa-28099	171	29	)	)	PUNCT
cjfa-28099	171	30	�	�	PROPN
cjfa-28099	171	31	�	�	PROPN
cjfa-28099	171	32	�	�	PROPN
cjfa-28099	171	33	(	(	PUNCT
cjfa-28099	171	34	�	�	PROPN
cjfa-28099	171	35	�	�	PROPN
cjfa-28099	171	36	�	�	PROPN
cjfa-28099	171	37	�	�	PROPN
cjfa-28099	171	38	�	�	PROPN
cjfa-28099	171	39	�	�	PROPN
cjfa-28099	171	40	�	�	PROPN
cjfa-28099	171	41	�	�	PROPN
cjfa-28099	171	42	)	)	PUNCT
cjfa-28099	171	43	⁄	⁄	PROPN
cjfa-28099	171	44	�	�	PROPN
cjfa-28099	171	45	�	�	PROPN
cjfa-28099	171	46	�	�	PROPN
cjfa-28099	171	47	(	(	PUNCT
cjfa-28099	171	48	�	�	PROPN
cjfa-28099	171	49	�	�	PROPN
cjfa-28099	171	50	�	�	PROPN
cjfa-28099	171	51	�	�	PROPN
cjfa-28099	171	52	�	�	PROPN
cjfa-28099	171	53	�	�	PROPN
cjfa-28099	171	54	�	�	PROPN
cjfa-28099	171	55	�	�	PROPN
cjfa-28099	171	56	�	�	PROPN
cjfa-28099	171	57	⁄	⁄	PROPN
cjfa-28099	171	58	)	)	PUNCT
cjfa-28099	171	59	�	�	PROPN
cjfa-28099	171	60	�	�	PROPN
cjfa-28099	171	61	�	�	PROPN
cjfa-28099	171	62	�	�	PROPN
cjfa-28099	171	63	(	(	PUNCT
cjfa-28099	171	64	4	4	NUM
cjfa-28099	171	65	)	)	PUNCT
cjfa-28099	171	66	�	�	PROPN
cjfa-28099	171	67	�	�	PROPN
cjfa-28099	171	68	�	�	PROPN
cjfa-28099	171	69	�	�	PROPN
cjfa-28099	171	70	�	�	PROPN
cjfa-28099	171	71	�	�	PROPN
cjfa-28099	171	72	�	�	PROPN
cjfa-28099	171	73	�	�	PROPN
cjfa-28099	171	74	�	�	PROPN
cjfa-28099	171	75	�	�	PROPN
cjfa-28099	171	76	�	�	PROPN
cjfa-28099	171	77	�	�	PROPN
cjfa-28099	171	78	�	�	PROPN
cjfa-28099	171	79	�	�	PROPN
cjfa-28099	171	80	=	=	SYM
cjfa-28099	171	81	�	�	PROPN
cjfa-28099	171	82	�	�	PROPN
cjfa-28099	171	83	�	�	PROPN
cjfa-28099	171	84	�	�	PROPN
cjfa-28099	171	85	�	�	PROPN
cjfa-28099	171	86	(	(	PUNCT
cjfa-28099	171	87	�	�	PROPN
cjfa-28099	171	88	�	�	PROPN
cjfa-28099	171	89	�	�	PROPN
cjfa-28099	171	90	�	�	PROPN
cjfa-28099	171	91	�	�	PROPN
cjfa-28099	171	92	�	�	PROPN
cjfa-28099	171	93	�	�	PROPN
cjfa-28099	171	94	⁄	⁄	PROPN
cjfa-28099	171	95	)	)	PUNCT
cjfa-28099	171	96	�	�	PROPN
cjfa-28099	171	97	�	�	PROPN
cjfa-28099	171	98	�	�	PROPN
cjfa-28099	171	99	(	(	PUNCT
cjfa-28099	171	100	�	�	PROPN
cjfa-28099	171	101	�	�	PROPN
cjfa-28099	171	102	�	�	PROPN
cjfa-28099	171	103	�	�	PROPN
cjfa-28099	171	104	�	�	PROPN
cjfa-28099	171	105	�	�	PROPN
cjfa-28099	171	106	�	�	PROPN
cjfa-28099	171	107	�	�	PROPN
cjfa-28099	171	108	�	�	PROPN
cjfa-28099	171	109	�	�	PROPN
cjfa-28099	171	110	)	)	PUNCT
cjfa-28099	171	111	⁄	⁄	PROPN
cjfa-28099	171	112	�	�	PROPN
cjfa-28099	171	113	�	�	PROPN
cjfa-28099	171	114	�	�	PROPN
cjfa-28099	171	115	�	�	PROPN
cjfa-28099	171	116	(	(	PUNCT
cjfa-28099	171	117	5	5	NUM
cjfa-28099	171	118	)	)	PUNCT
cjfa-28099	171	119	�	�	PROPN
cjfa-28099	171	120	�	�	PROPN
cjfa-28099	171	121	�	�	PROPN
cjfa-28099	171	122	�	�	PROPN
cjfa-28099	171	123	�	�	PROPN
cjfa-28099	171	124	�	�	PROPN
cjfa-28099	171	125	�	�	PROPN
cjfa-28099	171	126	�	�	PROPN
cjfa-28099	171	127	�	�	PROPN
cjfa-28099	171	128	�	�	PROPN
cjfa-28099	171	129	�	�	PROPN
cjfa-28099	171	130	�	�	PROPN
cjfa-28099	171	131	�	�	PROPN
cjfa-28099	171	132	�	�	PROPN
cjfa-28099	171	133	=	=	SYM
cjfa-28099	171	134	�	�	PROPN
cjfa-28099	171	135	�	�	PROPN
cjfa-28099	171	136	�	�	PROPN
cjfa-28099	171	137	�	�	PROPN
cjfa-28099	171	138	�	�	PROPN
cjfa-28099	171	139	(	(	PUNCT
cjfa-28099	171	140	�	�	PROPN
cjfa-28099	171	141	�	�	PROPN
cjfa-28099	171	142	�	�	PROPN
cjfa-28099	171	143	�	�	PROPN
cjfa-28099	171	144	�	�	PROPN
cjfa-28099	171	145	�	�	PROPN
cjfa-28099	171	146	�	�	PROPN
cjfa-28099	171	147	)	)	PUNCT
cjfa-28099	171	148	�	�	PROPN
cjfa-28099	171	149	�	�	PROPN
cjfa-28099	171	150	�	�	PROPN
cjfa-28099	171	151	(	(	PUNCT
cjfa-28099	171	152	�	�	PROPN
cjfa-28099	171	153	�	�	PROPN
cjfa-28099	171	154	�	�	PROPN
cjfa-28099	171	155	�	�	PROPN
cjfa-28099	171	156	�	�	PROPN
cjfa-28099	171	157	�	�	PROPN
cjfa-28099	171	158	�	�	PROPN
cjfa-28099	171	159	�	�	PROPN
cjfa-28099	171	160	)	)	PUNCT
cjfa-28099	171	161	�	�	PROPN
cjfa-28099	171	162	�	�	PROPN
cjfa-28099	171	163	�	�	PROPN
cjfa-28099	171	164	(	(	PUNCT
cjfa-28099	171	165	�	�	PROPN
cjfa-28099	171	166	�	�	PROPN
cjfa-28099	171	167	�	�	PROPN
cjfa-28099	171	168	�	�	PROPN
cjfa-28099	171	169	�	�	PROPN
cjfa-28099	171	170	�	�	PROPN
cjfa-28099	171	171	�	�	PROPN
cjfa-28099	171	172	�	�	PROPN
cjfa-28099	171	173	�	�	PROPN
cjfa-28099	171	174	)	)	PUNCT
cjfa-28099	171	175	�	�	PROPN
cjfa-28099	171	176	�	�	PROPN
cjfa-28099	171	177	�	�	PROPN
cjfa-28099	171	178	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	171	179	(	(	PUNCT
cjfa-28099	171	180	�	�	PROPN
cjfa-28099	171	181	�	�	PROPN
cjfa-28099	171	182	�	�	PROPN
cjfa-28099	171	183	�	�	PROPN
cjfa-28099	171	184	�	�	PROPN
cjfa-28099	171	185	�	�	PROPN
cjfa-28099	171	186	�	�	PROPN
cjfa-28099	171	187	�	�	PROPN
cjfa-28099	171	188	�	�	PROPN
cjfa-28099	171	189	�	�	PROPN
cjfa-28099	171	190	�	�	PROPN
cjfa-28099	171	191	)	)	PUNCT
cjfa-28099	171	192	�	�	PROPN
cjfa-28099	171	193	�	�	PROPN
cjfa-28099	171	194	�	�	PROPN
cjfa-28099	171	195	�	�	PROPN
cjfa-28099	171	196	⁄	⁄	PROPN
cjfa-28099	171	197	(	(	PUNCT
cjfa-28099	171	198	6	6	NUM
cjfa-28099	171	199	)	)	PUNCT
cjfa-28099	171	200	where	where	SCONJ
cjfa-28099	171	201	�	�	PROPN
cjfa-28099	171	202	�	�	PROPN
cjfa-28099	171	203	�	�	PROPN
cjfa-28099	171	204	�	�	PROPN
cjfa-28099	171	205	�	�	PROPN
cjfa-28099	171	206	�	�	PROPN
cjfa-28099	171	207	is	be	AUX
cjfa-28099	171	208	the	the	DET
cjfa-28099	171	209	cash	cash	NOUN
cjfa-28099	171	210	flows	flow	NOUN
cjfa-28099	171	211	from	from	ADP
cjfa-28099	171	212	operations	operation	NOUN
cjfa-28099	171	213	,	,	PUNCT
cjfa-28099	171	214	�	�	PROPN
cjfa-28099	171	215	�	�	PROPN
cjfa-28099	171	216	�	�	PROPN
cjfa-28099	171	217	�	�	PROPN
cjfa-28099	171	218	�	�	PROPN
cjfa-28099	171	219	�	�	PROPN
cjfa-28099	171	220	�	�	PROPN
cjfa-28099	171	221	is	be	AUX
cjfa-28099	171	222	the	the	DET
cjfa-28099	171	223	total	total	NOUN
cjfa-28099	171	224	of	of	ADP
cjfa-28099	171	225	selling	selling	NOUN
cjfa-28099	171	226	and	and	CCONJ
cjfa-28099	171	227	administration	administration	NOUN
cjfa-28099	171	228	expense	expense	NOUN
cjfa-28099	171	229	,	,	PUNCT
cjfa-28099	171	230	�	�	PROPN
cjfa-28099	171	231	�	�	PROPN
cjfa-28099	171	232	�	�	PROPN
cjfa-28099	171	233	�	�	PROPN
cjfa-28099	171	234	�	�	PROPN
cjfa-28099	171	235	�	�	PROPN
cjfa-28099	171	236	�	�	PROPN
cjfa-28099	171	237	is	be	AUX
cjfa-28099	171	238	the	the	DET
cjfa-28099	171	239	sum	sum	NOUN
cjfa-28099	171	240	of	of	ADP
cjfa-28099	171	241	cost	cost	NOUN
cjfa-28099	171	242	of	of	ADP
cjfa-28099	171	243	goods	good	NOUN
cjfa-28099	171	244	sold	sell	VERB
cjfa-28099	171	245	and	and	CCONJ
cjfa-28099	171	246	change	change	NOUN
cjfa-28099	171	247	in	in	ADP
cjfa-28099	171	248	inventory	inventory	NOUN
cjfa-28099	171	249	,	,	PUNCT
cjfa-28099	171	250	�	�	PROPN
cjfa-28099	171	251	�	�	PROPN
cjfa-28099	171	252	�	�	PROPN
cjfa-28099	171	253	�	�	PROPN
cjfa-28099	171	254	is	be	AUX
cjfa-28099	171	255	the	the	DET
cjfa-28099	171	256	value	value	NOUN
cjfa-28099	171	257	of	of	ADP
cjfa-28099	171	258	sales	sale	NOUN
cjfa-28099	171	259	in	in	ADP
cjfa-28099	171	260	period	period	NOUN
cjfa-28099	171	261	t	t	PROPN
cjfa-28099	171	262	,	,	PUNCT
cjfa-28099	171	263	�	�	PROPN
cjfa-28099	171	264	�	�	PROPN
cjfa-28099	171	265	�	�	PROPN
cjfa-28099	171	266	�	�	PROPN
cjfa-28099	171	267	�	�	PROPN
cjfa-28099	171	268	is	be	AUX
cjfa-28099	171	269	changing	change	VERB
cjfa-28099	171	270	in	in	ADP
cjfa-28099	171	271	sales	sale	NOUN
cjfa-28099	171	272	year	year	NOUN
cjfa-28099	171	273	t	t	PROPN
cjfa-28099	171	274	,	,	PUNCT
cjfa-28099	171	275	�	�	PROPN
cjfa-28099	171	276	�	�	PROPN
cjfa-28099	171	277	�	�	PROPN
cjfa-28099	171	278	�	�	PROPN
cjfa-28099	171	279	�	�	PROPN
cjfa-28099	171	280	is	be	AUX
cjfa-28099	171	281	changing	change	VERB
cjfa-28099	171	282	in	in	ADP
cjfa-28099	171	283	sale	sale	NOUN
cjfa-28099	171	284	at	at	ADP
cjfa-28099	171	285	year	year	NOUN
cjfa-28099	171	286	t-1	t-1	PROPN
cjfa-28099	171	287	,	,	PUNCT
cjfa-28099	171	288	�	�	PROPN
cjfa-28099	171	289	�	�	PROPN
cjfa-28099	171	290	�	�	PROPN
cjfa-28099	171	291	�	�	PROPN
cjfa-28099	171	292	=	=	PUNCT
cjfa-28099	171	293	the	the	DET
cjfa-28099	171	294	total	total	ADJ
cjfa-28099	171	295	assets	asset	NOUN
cjfa-28099	171	296	at	at	ADP
cjfa-28099	171	297	the	the	DET
cjfa-28099	171	298	end	end	NOUN
cjfa-28099	171	299	of	of	ADP
cjfa-28099	171	300	year	year	NOUN
cjfa-28099	171	301	t-1	t-1	PROPN
cjfa-28099	171	302	.	.	PUNCT
cjfa-28099	172	1	and	and	CCONJ
cjfa-28099	172	2	the	the	DET
cjfa-28099	172	3	abnormal	abnormal	ADJ
cjfa-28099	172	4	cash	cash	NOUN
cjfa-28099	172	5	flow	flow	NOUN
cjfa-28099	172	6	operation	operation	NOUN
cjfa-28099	172	7	(	(	PUNCT
cjfa-28099	172	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	172	9	)	)	PUNCT
cjfa-28099	172	10	,	,	PUNCT
cjfa-28099	172	11	abnormal	abnormal	ADJ
cjfa-28099	172	12	discretionary	discretionary	ADJ
cjfa-28099	172	13	expense	expense	NOUN
cjfa-28099	172	14	(	(	PUNCT
cjfa-28099	172	15	ab_disex	ab_disex	NOUN
cjfa-28099	172	16	)	)	PUNCT
cjfa-28099	172	17	and	and	CCONJ
cjfa-28099	172	18	abnormal	abnormal	ADJ
cjfa-28099	172	19	production	production	NOUN
cjfa-28099	172	20	(	(	PUNCT
cjfa-28099	172	21	ab_prod	ab_prod	NOUN
cjfa-28099	172	22	)	)	PUNCT
cjfa-28099	172	23	compute	compute	NOUN
cjfa-28099	172	24	as	as	ADP
cjfa-28099	172	25	the	the	DET
cjfa-28099	172	26	actual	actual	ADJ
cjfa-28099	172	27	value	value	NOUN
cjfa-28099	172	28	minus	minus	CCONJ
cjfa-28099	172	29	the	the	DET
cjfa-28099	172	30	normal	normal	ADJ
cjfa-28099	172	31	value	value	NOUN
cjfa-28099	172	32	of	of	ADP
cjfa-28099	172	33	variables	variable	NOUN
cjfa-28099	172	34	.	.	PUNCT
cjfa-28099	173	1	according	accord	VERB
cjfa-28099	173	2	to	to	ADP
cjfa-28099	173	3	three	three	NUM
cjfa-28099	173	4	models	model	NOUN
cjfa-28099	173	5	to	to	PART
cjfa-28099	173	6	capture	capture	VERB
cjfa-28099	173	7	rem	rem	NOUN
cjfa-28099	173	8	that	that	PRON
cjfa-28099	173	9	are	be	AUX
cjfa-28099	173	10	abnormal	abnormal	ADJ
cjfa-28099	173	11	production	production	NOUN
cjfa-28099	173	12	(	(	PUNCT
cjfa-28099	173	13	ab_prod	ab_prod	NOUN
cjfa-28099	173	14	)	)	PUNCT
cjfa-28099	173	15	,	,	PUNCT
cjfa-28099	173	16	abnormal	abnormal	ADJ
cjfa-28099	173	17	cash	cash	NOUN
cjfa-28099	173	18	flow	flow	NOUN
cjfa-28099	173	19	operation	operation	NOUN
cjfa-28099	173	20	(	(	PUNCT
cjfa-28099	173	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	173	22	)	)	PUNCT
cjfa-28099	173	23	and	and	CCONJ
cjfa-28099	173	24	abnormal	abnormal	ADJ
cjfa-28099	173	25	discretionary	discretionary	ADJ
cjfa-28099	173	26	expense	expense	NOUN
cjfa-28099	173	27	(	(	PUNCT
cjfa-28099	173	28	ab_disx	ab_disx	NOUN
cjfa-28099	173	29	)	)	PUNCT
cjfa-28099	173	30	.	.	PUNCT
cjfa-28099	174	1	this	this	DET
cjfa-28099	174	2	study	study	NOUN
cjfa-28099	174	3	follow	follow	VERB
cjfa-28099	174	4	prior	prior	ADJ
cjfa-28099	174	5	study	study	NOUN
cjfa-28099	174	6	(	(	PUNCT
cjfa-28099	174	7	cohen	cohen	PROPN
cjfa-28099	174	8	et	et	PROPN
cjfa-28099	174	9	al	al	PROPN
cjfa-28099	174	10	.	.	PROPN
cjfa-28099	174	11	,	,	PUNCT
cjfa-28099	174	12	2008	2008	NUM
cjfa-28099	174	13	;	;	PUNCT
cjfa-28099	174	14	cohen	cohen	PROPN
cjfa-28099	174	15	&	&	CCONJ
cjfa-28099	174	16	zarowin	zarowin	PROPN
cjfa-28099	174	17	,	,	PUNCT
cjfa-28099	174	18	2010	2010	NUM
cjfa-28099	174	19	;	;	PUNCT
cjfa-28099	174	20	li	li	PROPN
cjfa-28099	174	21	et	et	PROPN
cjfa-28099	174	22	al	al	PROPN
cjfa-28099	174	23	.	.	PROPN
cjfa-28099	174	24	,	,	PUNCT
cjfa-28099	174	25	2016	2016	NUM
cjfa-28099	174	26	;	;	PUNCT
cjfa-28099	174	27	wu	wu	PROPN
cjfa-28099	174	28	,	,	PUNCT
cjfa-28099	174	29	gao	gao	PROPN
cjfa-28099	174	30	&	&	CCONJ
cjfa-28099	174	31	gu	gu	PROPN
cjfa-28099	174	32	,	,	PUNCT
cjfa-28099	174	33	2015	2015	NUM
cjfa-28099	174	34	;	;	PUNCT
cjfa-28099	174	35	zang	zang	PROPN
cjfa-28099	174	36	,	,	PUNCT
cjfa-28099	174	37	2012	2012	NUM
cjfa-28099	174	38	)	)	PUNCT
cjfa-28099	174	39	to	to	PART
cjfa-28099	174	40	proxy	proxy	VERB
cjfa-28099	174	41	rem	rem	PUNCT
cjfa-28099	174	42	as	as	ADP
cjfa-28099	174	43	mean	mean	NOUN
cjfa-28099	174	44	of	of	ADP
cjfa-28099	174	45	abnormal	abnormal	ADJ
cjfa-28099	174	46	production	production	NOUN
cjfa-28099	174	47	minus	minus	CCONJ
cjfa-28099	174	48	mean	mean	NOUN
cjfa-28099	174	49	of	of	ADP
cjfa-28099	174	50	abnormal	abnormal	ADJ
cjfa-28099	174	51	cash	cash	NOUN
cjfa-28099	174	52	flow	flow	NOUN
cjfa-28099	174	53	operation	operation	NOUN
cjfa-28099	174	54	and	and	CCONJ
cjfa-28099	174	55	mean	mean	NOUN
cjfa-28099	174	56	of	of	ADP
cjfa-28099	174	57	discretionary	discretionary	ADJ
cjfa-28099	174	58	expense	expense	NOUN
cjfa-28099	174	59	(	(	PUNCT
cjfa-28099	174	60	remi	remi	PROPN
cjfa-28099	174	61	,	,	PUNCT
cjfa-28099	174	62	t	t	PROPN
cjfa-28099	174	63	=	=	SYM
cjfa-28099	174	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	174	65	,	,	PUNCT
cjfa-28099	174	66	t	t	PROPN
cjfa-28099	174	67	–	–	PUNCT
cjfa-28099	174	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	174	69	,	,	PUNCT
cjfa-28099	174	70	t	t	PROPN
cjfa-28099	174	71	–	–	PUNCT
cjfa-28099	174	72	ab_disexi	ab_disexi	NOUN
cjfa-28099	174	73	,	,	PUNCT
cjfa-28099	174	74	t	t	PROPN
cjfa-28099	174	75	)	)	PUNCT
cjfa-28099	174	76	,	,	PUNCT
cjfa-28099	174	77	where	where	SCONJ
cjfa-28099	174	78	ab_cfo	ab_cfo	PROPN
cjfa-28099	174	79	and	and	CCONJ
cjfa-28099	174	80	ab_dises	ab_dise	NOUN
cjfa-28099	174	81	are	be	AUX
cjfa-28099	174	82	multiplied	multiply	VERB
cjfa-28099	174	83	by	by	ADP
cjfa-28099	174	84	minus	minus	ADV
cjfa-28099	174	85	1	1	NUM
cjfa-28099	174	86	.	.	PUNCT
cjfa-28099	175	1	independent	independent	ADJ
cjfa-28099	175	2	variables	variable	NOUN
cjfa-28099	175	3	personal	personal	ADJ
cjfa-28099	175	4	characteristics	characteristic	NOUN
cjfa-28099	175	5	hambrick	hambrick	PROPN
cjfa-28099	175	6	and	and	CCONJ
cjfa-28099	175	7	mason	mason	PROPN
cjfa-28099	175	8	(	(	PUNCT
cjfa-28099	175	9	1984	1984	NUM
cjfa-28099	175	10	)	)	PUNCT
cjfa-28099	175	11	reveal	reveal	VERB
cjfa-28099	175	12	the	the	DET
cjfa-28099	175	13	upper	upper	ADJ
cjfa-28099	175	14	echelons	echelon	NOUN
cjfa-28099	175	15	characteristic	characteristic	ADJ
cjfa-28099	175	16	that	that	PRON
cjfa-28099	175	17	is	be	AUX
cjfa-28099	175	18	the	the	DET
cjfa-28099	175	19	theory	theory	NOUN
cjfa-28099	175	20	about	about	ADP
cjfa-28099	175	21	the	the	DET
cjfa-28099	175	22	reflection	reflection	NOUN
cjfa-28099	175	23	of	of	ADP
cjfa-28099	175	24	the	the	DET
cjfa-28099	175	25	executive	executive	ADJ
cjfa-28099	175	26	performance	performance	NOUN
cjfa-28099	175	27	,	,	PUNCT
cjfa-28099	175	28	this	this	DET
cjfa-28099	175	29	study	study	NOUN
cjfa-28099	175	30	follows	follow	VERB
cjfa-28099	175	31	prior	prior	ADJ
cjfa-28099	175	32	research	research	NOUN
cjfa-28099	175	33	(	(	PUNCT
cjfa-28099	175	34	hili	hili	NOUN
cjfa-28099	175	35	&	&	CCONJ
cjfa-28099	175	36	affess	affess	PROPN
cjfa-28099	175	37	,	,	PUNCT
cjfa-28099	175	38	2012	2012	NUM
cjfa-28099	175	39	;	;	PUNCT
cjfa-28099	175	40	krishnan	krishnan	PROPN
cjfa-28099	175	41	&	&	CCONJ
cjfa-28099	175	42	parsons	parsons	PROPN
cjfa-28099	175	43	,	,	PUNCT
cjfa-28099	175	44	2008	2008	NUM
cjfa-28099	175	45	;	;	PUNCT
cjfa-28099	175	46	lovata	lovata	NOUN
cjfa-28099	175	47	et	et	PROPN
cjfa-28099	175	48	al	al	PROPN
cjfa-28099	175	49	.	.	PROPN
cjfa-28099	175	50	,	,	PUNCT
cjfa-28099	175	51	2016	2016	NUM
cjfa-28099	175	52	;	;	PUNCT
cjfa-28099	175	53	peni	peni	NOUN
cjfa-28099	175	54	&	&	CCONJ
cjfa-28099	175	55	vähämaa	vähämaa	NOUN
cjfa-28099	175	56	,	,	PUNCT
cjfa-28099	175	57	2010	2010	NUM
cjfa-28099	175	58	;	;	PUNCT
cjfa-28099	175	59	santoso	santoso	NOUN
cjfa-28099	175	60	&	&	CCONJ
cjfa-28099	175	61	fu	fu	PROPN
cjfa-28099	175	62	,	,	PUNCT
cjfa-28099	175	63	2014	2014	NUM
cjfa-28099	175	64	;	;	PUNCT
cjfa-28099	175	65	ye	ye	PRON
cjfa-28099	175	66	et	et	NOUN
cjfa-28099	175	67	al	al	PROPN
cjfa-28099	175	68	.	.	PROPN
cjfa-28099	176	1	(	(	PUNCT
cjfa-28099	176	2	2010	2010	NUM
cjfa-28099	176	3	)	)	PUNCT
cjfa-28099	176	4	focusing	focus	VERB
cjfa-28099	176	5	on	on	ADP
cjfa-28099	176	6	the	the	DET
cjfa-28099	176	7	observable	observable	ADJ
cjfa-28099	176	8	character	character	NOUN
cjfa-28099	176	9	including	include	VERB
cjfa-28099	176	10	age	age	NOUN
cjfa-28099	176	11	,	,	PUNCT
cjfa-28099	176	12	gender	gender	NOUN
cjfa-28099	176	13	,	,	PUNCT
cjfa-28099	176	14	education	education	NOUN
cjfa-28099	176	15	,	,	PUNCT
cjfa-28099	176	16	accounting	accounting	NOUN
cjfa-28099	176	17	proficiency	proficiency	NOUN
cjfa-28099	176	18	,	,	PUNCT
cjfa-28099	176	19	and	and	CCONJ
cjfa-28099	176	20	tenure	tenure	NOUN
cjfa-28099	176	21	.	.	PUNCT
cjfa-28099	177	1	(	(	PUNCT
cjfa-28099	177	2	1	1	X
cjfa-28099	177	3	)	)	PUNCT
cjfa-28099	177	4	age	age	NOUN
cjfa-28099	177	5	(	(	PUNCT
cjfa-28099	177	6	age	age	NOUN
cjfa-28099	177	7	):	):	PUNCT
cjfa-28099	177	8	measuring	measure	VERB
cjfa-28099	177	9	as	as	ADP
cjfa-28099	177	10	the	the	DET
cjfa-28099	177	11	median	median	ADJ
cjfa-28099	177	12	age	age	NOUN
cjfa-28099	177	13	of	of	ADP
cjfa-28099	177	14	top	top	ADJ
cjfa-28099	177	15	management	management	NOUN
cjfa-28099	177	16	team	team	NOUN
cjfa-28099	177	17	by	by	ADP
cjfa-28099	177	18	taking	take	VERB
cjfa-28099	177	19	the	the	DET
cjfa-28099	177	20	value	value	NOUN
cjfa-28099	177	21	of	of	ADP
cjfa-28099	177	22	1	1	NUM
cjfa-28099	177	23	if	if	SCONJ
cjfa-28099	177	24	tmt	tmt	PROPN
cjfa-28099	177	25	tenure	tenure	NOUN
cjfa-28099	177	26	is	be	AUX
cjfa-28099	177	27	over	over	ADP
cjfa-28099	177	28	the	the	DET
cjfa-28099	177	29	median	median	NOUN
cjfa-28099	177	30	and	and	CCONJ
cjfa-28099	177	31	taking	take	VERB
cjfa-28099	177	32	value	value	NOUN
cjfa-28099	177	33	0	0	NUM
cjfa-28099	177	34	for	for	ADP
cjfa-28099	177	35	lower	low	ADJ
cjfa-28099	177	36	.	.	PUNCT
cjfa-28099	178	1	(	(	PUNCT
cjfa-28099	178	2	6	6	NUM
cjfa-28099	178	3	)	)	PUNCT
cjfa-28099	178	4	where	where	SCONJ
cjfa-28099	178	5	cfoi	cfoi	ADJ
cjfa-28099	178	6	,	,	PUNCT
cjfa-28099	178	7	t	t	PROPN
cjfa-28099	178	8	is	be	AUX
cjfa-28099	178	9	the	the	DET
cjfa-28099	178	10	cash	cash	NOUN
cjfa-28099	178	11	flows	flow	NOUN
cjfa-28099	178	12	from	from	ADP
cjfa-28099	178	13	operations	operation	NOUN
cjfa-28099	178	14	,	,	PUNCT
cjfa-28099	178	15	disxi	disxi	PROPN
cjfa-28099	178	16	,	,	PUNCT
cjfa-28099	178	17	t	t	PROPN
cjfa-28099	178	18	is	be	AUX
cjfa-28099	178	19	the	the	DET
cjfa-28099	178	20	total	total	NOUN
cjfa-28099	178	21	of	of	ADP
cjfa-28099	178	22	selling	selling	NOUN
cjfa-28099	178	23	and	and	CCONJ
cjfa-28099	178	24	administration	administration	NOUN
cjfa-28099	178	25	expense	expense	NOUN
cjfa-28099	178	26	,	,	PUNCT
cjfa-28099	178	27	prodi	prodi	NOUN
cjfa-28099	178	28	,	,	PUNCT
cjfa-28099	178	29	t	t	PROPN
cjfa-28099	178	30	is	be	AUX
cjfa-28099	178	31	the	the	DET
cjfa-28099	178	32	sum	sum	NOUN
cjfa-28099	178	33	of	of	ADP
cjfa-28099	178	34	cost	cost	NOUN
cjfa-28099	178	35	of	of	ADP
cjfa-28099	178	36	goods	good	NOUN
cjfa-28099	178	37	sold	sell	VERB
cjfa-28099	178	38	and	and	CCONJ
cjfa-28099	178	39	change	change	NOUN
cjfa-28099	178	40	in	in	ADP
cjfa-28099	178	41	inventory	inventory	NOUN
cjfa-28099	178	42	,	,	PUNCT
cjfa-28099	178	43	si	si	X
cjfa-28099	178	44	,	,	PUNCT
cjfa-28099	178	45	t	t	PROPN
cjfa-28099	178	46	is	be	AUX
cjfa-28099	178	47	the	the	DET
cjfa-28099	178	48	value	value	NOUN
cjfa-28099	178	49	of	of	ADP
cjfa-28099	178	50	sales	sale	NOUN
cjfa-28099	178	51	in	in	ADP
cjfa-28099	178	52	period	period	NOUN
cjfa-28099	178	53	t	t	NOUN
cjfa-28099	178	54	,	,	PUNCT
cjfa-28099	178	55	δst,1	δst,1	NOUN
cjfa-28099	178	56	is	be	AUX
cjfa-28099	178	57	changing	change	VERB
cjfa-28099	178	58	in	in	ADP
cjfa-28099	178	59	sales	sale	NOUN
cjfa-28099	178	60	year	year	NOUN
cjfa-28099	178	61	t	t	PROPN
cjfa-28099	178	62	,	,	PUNCT
cjfa-28099	178	63	δst–1	δst–1	PROPN
cjfa-28099	178	64	is	be	AUX
cjfa-28099	178	65	changing	change	VERB
cjfa-28099	178	66	in	in	ADP
cjfa-28099	178	67	sale	sale	NOUN
cjfa-28099	178	68	at	at	ADP
cjfa-28099	178	69	year	year	NOUN
cjfa-28099	178	70	t-1	t-1	PROPN
cjfa-28099	178	71	,	,	PUNCT
cjfa-28099	178	72	at–1	at–1	X
cjfa-28099	178	73	=	=	PUNCT
cjfa-28099	178	74	the	the	DET
cjfa-28099	178	75	total	total	ADJ
cjfa-28099	178	76	assets	asset	NOUN
cjfa-28099	178	77	at	at	ADP
cjfa-28099	178	78	the	the	DET
cjfa-28099	178	79	end	end	NOUN
cjfa-28099	178	80	of	of	ADP
cjfa-28099	178	81	year	year	NOUN
cjfa-28099	178	82	t-1	t-1	PROPN
cjfa-28099	178	83	.	.	PUNCT
cjfa-28099	179	1	and	and	CCONJ
cjfa-28099	179	2	the	the	DET
cjfa-28099	179	3	abnormal	abnormal	ADJ
cjfa-28099	179	4	cash	cash	NOUN
cjfa-28099	179	5	flow	flow	NOUN
cjfa-28099	179	6	operation	operation	NOUN
cjfa-28099	179	7	(	(	PUNCT
cjfa-28099	179	8	ab_cfo	ab_cfo	NOUN
cjfa-28099	179	9	)	)	PUNCT
cjfa-28099	179	10	,	,	PUNCT
cjfa-28099	179	11	abnormal	abnormal	ADJ
cjfa-28099	179	12	discretionary	discretionary	ADJ
cjfa-28099	179	13	expense	expense	NOUN
cjfa-28099	179	14	(	(	PUNCT
cjfa-28099	179	15	ab_disex	ab_disex	NOUN
cjfa-28099	179	16	)	)	PUNCT
cjfa-28099	179	17	and	and	CCONJ
cjfa-28099	179	18	abnormal	abnormal	ADJ
cjfa-28099	179	19	production	production	NOUN
cjfa-28099	179	20	(	(	PUNCT
cjfa-28099	179	21	ab_prod	ab_prod	NOUN
cjfa-28099	179	22	)	)	PUNCT
cjfa-28099	179	23	compute	compute	NOUN
cjfa-28099	179	24	as	as	ADP
cjfa-28099	179	25	the	the	DET
cjfa-28099	179	26	actual	actual	ADJ
cjfa-28099	179	27	value	value	NOUN
cjfa-28099	179	28	minus	minus	CCONJ
cjfa-28099	179	29	the	the	DET
cjfa-28099	179	30	normal	normal	ADJ
cjfa-28099	179	31	value	value	NOUN
cjfa-28099	179	32	of	of	ADP
cjfa-28099	179	33	variables	variable	NOUN
cjfa-28099	179	34	.	.	PUNCT
cjfa-28099	180	1	according	accord	VERB
cjfa-28099	180	2	to	to	ADP
cjfa-28099	180	3	three	three	NUM
cjfa-28099	180	4	models	model	NOUN
cjfa-28099	180	5	to	to	PART
cjfa-28099	180	6	capture	capture	VERB
cjfa-28099	180	7	rem	rem	NOUN
cjfa-28099	180	8	that	that	PRON
cjfa-28099	180	9	are	be	AUX
cjfa-28099	180	10	abnormal	abnormal	ADJ
cjfa-28099	180	11	production	production	NOUN
cjfa-28099	180	12	(	(	PUNCT
cjfa-28099	180	13	ab_prod	ab_prod	NOUN
cjfa-28099	180	14	)	)	PUNCT
cjfa-28099	180	15	,	,	PUNCT
cjfa-28099	180	16	abnormal	abnormal	ADJ
cjfa-28099	180	17	cash	cash	NOUN
cjfa-28099	180	18	flow	flow	NOUN
cjfa-28099	180	19	operation	operation	NOUN
cjfa-28099	180	20	(	(	PUNCT
cjfa-28099	180	21	ab_cfo	ab_cfo	NOUN
cjfa-28099	180	22	)	)	PUNCT
cjfa-28099	180	23	and	and	CCONJ
cjfa-28099	180	24	abnormal	abnormal	ADJ
cjfa-28099	180	25	discretionary	discretionary	ADJ
cjfa-28099	180	26	expense	expense	NOUN
cjfa-28099	180	27	(	(	PUNCT
cjfa-28099	180	28	ab_disx	ab_disx	NOUN
cjfa-28099	180	29	)	)	PUNCT
cjfa-28099	180	30	.	.	PUNCT
cjfa-28099	181	1	this	this	DET
cjfa-28099	181	2	study	study	NOUN
cjfa-28099	181	3	follow	follow	VERB
cjfa-28099	181	4	prior	prior	ADJ
cjfa-28099	181	5	study	study	NOUN
cjfa-28099	181	6	(	(	PUNCT
cjfa-28099	181	7	cohen	cohen	PROPN
cjfa-28099	181	8	et	et	PROPN
cjfa-28099	181	9	al	al	PROPN
cjfa-28099	181	10	.	.	PROPN
cjfa-28099	181	11	,	,	PUNCT
cjfa-28099	181	12	2008	2008	NUM
cjfa-28099	181	13	;	;	PUNCT
cjfa-28099	181	14	cohen	cohen	PROPN
cjfa-28099	181	15	&	&	CCONJ
cjfa-28099	181	16	zarowin	zarowin	PROPN
cjfa-28099	181	17	,	,	PUNCT
cjfa-28099	181	18	2010	2010	NUM
cjfa-28099	181	19	;	;	PUNCT
cjfa-28099	181	20	li	li	PROPN
cjfa-28099	181	21	et	et	PROPN
cjfa-28099	181	22	al	al	PROPN
cjfa-28099	181	23	.	.	PROPN
cjfa-28099	181	24	,	,	PUNCT
cjfa-28099	181	25	2016	2016	NUM
cjfa-28099	181	26	;	;	PUNCT
cjfa-28099	181	27	wu	wu	PROPN
cjfa-28099	181	28	,	,	PUNCT
cjfa-28099	181	29	gao	gao	PROPN
cjfa-28099	181	30	&	&	CCONJ
cjfa-28099	181	31	gu	gu	PROPN
cjfa-28099	181	32	,	,	PUNCT
cjfa-28099	181	33	2015	2015	NUM
cjfa-28099	181	34	;	;	PUNCT
cjfa-28099	181	35	zang	zang	PROPN
cjfa-28099	181	36	,	,	PUNCT
cjfa-28099	181	37	2012	2012	NUM
cjfa-28099	181	38	)	)	PUNCT
cjfa-28099	181	39	to	to	PART
cjfa-28099	181	40	proxy	proxy	VERB
cjfa-28099	181	41	rem	rem	PUNCT
cjfa-28099	181	42	as	as	ADP
cjfa-28099	181	43	mean	mean	NOUN
cjfa-28099	181	44	of	of	ADP
cjfa-28099	181	45	abnormal	abnormal	ADJ
cjfa-28099	181	46	production	production	NOUN
cjfa-28099	181	47	minus	minus	CCONJ
cjfa-28099	181	48	mean	mean	NOUN
cjfa-28099	181	49	of	of	ADP
cjfa-28099	181	50	abnormal	abnormal	ADJ
cjfa-28099	181	51	cash	cash	NOUN
cjfa-28099	181	52	flow	flow	NOUN
cjfa-28099	181	53	operation	operation	NOUN
cjfa-28099	181	54	and	and	CCONJ
cjfa-28099	181	55	mean	mean	NOUN
cjfa-28099	181	56	of	of	ADP
cjfa-28099	181	57	discretionary	discretionary	ADJ
cjfa-28099	181	58	expense	expense	NOUN
cjfa-28099	181	59	(	(	PUNCT
cjfa-28099	181	60	remi	remi	PROPN
cjfa-28099	181	61	,	,	PUNCT
cjfa-28099	181	62	t	t	PROPN
cjfa-28099	181	63	=	=	SYM
cjfa-28099	181	64	ab_prodi	ab_prodi	PROPN
cjfa-28099	181	65	,	,	PUNCT
cjfa-28099	181	66	t	t	PROPN
cjfa-28099	181	67	–	–	PUNCT
cjfa-28099	181	68	ab_cfoi	ab_cfoi	PROPN
cjfa-28099	181	69	,	,	PUNCT
cjfa-28099	181	70	t	t	PROPN
cjfa-28099	181	71	–	–	PUNCT
cjfa-28099	181	72	ab	ab	PROPN
cjfa-28099	181	73	_	_	NOUN
cjfa-28099	181	74	disexi	disexi	PROPN
cjfa-28099	181	75	,	,	PUNCT
cjfa-28099	181	76	t	t	PROPN
cjfa-28099	181	77	)	)	PUNCT
cjfa-28099	181	78	,	,	PUNCT
cjfa-28099	181	79	where	where	SCONJ
cjfa-28099	181	80	ab_cfo	ab_cfo	PROPN
cjfa-28099	181	81	and	and	CCONJ
cjfa-28099	181	82	ab_dises	ab_dise	NOUN
cjfa-28099	181	83	are	be	AUX
cjfa-28099	181	84	multiplied	multiply	VERB
cjfa-28099	181	85	by	by	ADP
cjfa-28099	181	86	minus	minus	ADV
cjfa-28099	181	87	1	1	NUM
cjfa-28099	181	88	.	.	PUNCT
cjfa-28099	182	1	independent	independent	ADJ
cjfa-28099	182	2	variables	variable	NOUN
cjfa-28099	182	3	–	–	PUNCT
cjfa-28099	182	4	personal	personal	ADJ
cjfa-28099	182	5	characteristics	characteristic	NOUN
cjfa-28099	182	6	hambrick	hambrick	PROPN
cjfa-28099	182	7	and	and	CCONJ
cjfa-28099	182	8	mason	mason	PROPN
cjfa-28099	182	9	(	(	PUNCT
cjfa-28099	182	10	1984	1984	NUM
cjfa-28099	182	11	)	)	PUNCT
cjfa-28099	182	12	reveal	reveal	VERB
cjfa-28099	182	13	the	the	DET
cjfa-28099	182	14	upper	upper	ADJ
cjfa-28099	182	15	echelons	echelon	NOUN
cjfa-28099	182	16	characteristic	characteristic	ADJ
cjfa-28099	182	17	that	that	PRON
cjfa-28099	182	18	is	be	AUX
cjfa-28099	182	19	the	the	DET
cjfa-28099	182	20	theory	theory	NOUN
cjfa-28099	182	21	about	about	ADP
cjfa-28099	182	22	the	the	DET
cjfa-28099	182	23	reflection	reflection	NOUN
cjfa-28099	182	24	of	of	ADP
cjfa-28099	182	25	the	the	DET
cjfa-28099	182	26	executive	executive	ADJ
cjfa-28099	182	27	performance	performance	NOUN
cjfa-28099	182	28	,	,	PUNCT
cjfa-28099	182	29	this	this	DET
cjfa-28099	182	30	study	study	NOUN
cjfa-28099	182	31	follows	follow	VERB
cjfa-28099	182	32	prior	prior	ADJ
cjfa-28099	182	33	research	research	NOUN
cjfa-28099	182	34	(	(	PUNCT
cjfa-28099	182	35	hili	hili	NOUN
cjfa-28099	182	36	&	&	CCONJ
cjfa-28099	182	37	affess	affess	PROPN
cjfa-28099	182	38	,	,	PUNCT
cjfa-28099	182	39	2012	2012	NUM
cjfa-28099	182	40	;	;	PUNCT
cjfa-28099	182	41	krishnan	krishnan	PROPN
cjfa-28099	182	42	&	&	CCONJ
cjfa-28099	182	43	parsons	parsons	PROPN
cjfa-28099	182	44	,	,	PUNCT
cjfa-28099	182	45	2008	2008	NUM
cjfa-28099	182	46	;	;	PUNCT
cjfa-28099	182	47	lovata	lovata	NOUN
cjfa-28099	182	48	et	et	PROPN
cjfa-28099	182	49	al	al	PROPN
cjfa-28099	182	50	.	.	PROPN
cjfa-28099	182	51	,	,	PUNCT
cjfa-28099	182	52	2016	2016	NUM
cjfa-28099	182	53	;	;	PUNCT
cjfa-28099	182	54	peni	peni	NOUN
cjfa-28099	182	55	&	&	CCONJ
cjfa-28099	182	56	vähämaa	vähämaa	NOUN
cjfa-28099	182	57	,	,	PUNCT
cjfa-28099	182	58	2010	2010	NUM
cjfa-28099	182	59	;	;	PUNCT
cjfa-28099	182	60	santoso	santoso	NOUN
cjfa-28099	182	61	&	&	CCONJ
cjfa-28099	182	62	fu	fu	PROPN
cjfa-28099	182	63	,	,	PUNCT
cjfa-28099	182	64	2014	2014	NUM
cjfa-28099	182	65	;	;	PUNCT
cjfa-28099	182	66	ye	ye	PRON
cjfa-28099	182	67	et	et	NOUN
cjfa-28099	182	68	al	al	PROPN
cjfa-28099	182	69	.	.	PROPN
cjfa-28099	183	1	(	(	PUNCT
cjfa-28099	183	2	2010	2010	NUM
cjfa-28099	183	3	)	)	PUNCT
cjfa-28099	183	4	focusing	focus	VERB
cjfa-28099	183	5	on	on	ADP
cjfa-28099	183	6	the	the	DET
cjfa-28099	183	7	observable	observable	ADJ
cjfa-28099	183	8	character	character	NOUN
cjfa-28099	183	9	including	include	VERB
cjfa-28099	183	10	age	age	NOUN
cjfa-28099	183	11	,	,	PUNCT
cjfa-28099	183	12	gender	gender	NOUN
cjfa-28099	183	13	,	,	PUNCT
cjfa-28099	183	14	education	education	NOUN
cjfa-28099	183	15	,	,	PUNCT
cjfa-28099	183	16	accounting	accounting	NOUN
cjfa-28099	183	17	proficiency	proficiency	NOUN
cjfa-28099	183	18	,	,	PUNCT
cjfa-28099	183	19	and	and	CCONJ
cjfa-28099	183	20	tenure	tenure	NOUN
cjfa-28099	183	21	.	.	PUNCT
cjfa-28099	184	1	(	(	PUNCT
cjfa-28099	184	2	1	1	X
cjfa-28099	184	3	)	)	PUNCT
cjfa-28099	184	4	age	age	NOUN
cjfa-28099	184	5	(	(	PUNCT
cjfa-28099	184	6	age	age	NOUN
cjfa-28099	184	7	):	):	PUNCT
cjfa-28099	184	8	measuring	measure	VERB
cjfa-28099	184	9	as	as	ADP
cjfa-28099	184	10	the	the	DET
cjfa-28099	184	11	median	median	ADJ
cjfa-28099	184	12	age	age	NOUN
cjfa-28099	184	13	of	of	ADP
cjfa-28099	184	14	top	top	ADJ
cjfa-28099	184	15	management	management	NOUN
cjfa-28099	184	16	team	team	NOUN
cjfa-28099	184	17	by	by	ADP
cjfa-28099	184	18	taking	take	VERB
cjfa-28099	184	19	the	the	DET
cjfa-28099	184	20	value	value	NOUN
cjfa-28099	184	21	of	of	ADP
cjfa-28099	184	22	1	1	NUM
cjfa-28099	184	23	if	if	SCONJ
cjfa-28099	184	24	tmt	tmt	PROPN
cjfa-28099	184	25	tenure	tenure	NOUN
cjfa-28099	184	26	is	be	AUX
cjfa-28099	184	27	over	over	ADP
cjfa-28099	184	28	the	the	DET
cjfa-28099	184	29	median	median	NOUN
cjfa-28099	184	30	and	and	CCONJ
cjfa-28099	184	31	taking	take	VERB
cjfa-28099	184	32	value	value	NOUN
cjfa-28099	184	33	0	0	NUM
cjfa-28099	184	34	for	for	ADP
cjfa-28099	184	35	lower	low	ADJ
cjfa-28099	184	36	.	.	PUNCT
cjfa-28099	185	1	(	(	PUNCT
cjfa-28099	185	2	2	2	X
cjfa-28099	185	3	)	)	PUNCT
cjfa-28099	185	4	gender	gender	NOUN
cjfa-28099	185	5	(	(	PUNCT
cjfa-28099	185	6	gen	gen	PROPN
cjfa-28099	185	7	):	):	PUNCT
cjfa-28099	185	8	to	to	PART
cjfa-28099	185	9	measure	measure	VERB
cjfa-28099	185	10	the	the	DET
cjfa-28099	185	11	variable	variable	NOUN
cjfa-28099	185	12	of	of	ADP
cjfa-28099	185	13	this	this	DET
cjfa-28099	185	14	study	study	NOUN
cjfa-28099	185	15	setting	set	VERB
cjfa-28099	185	16	the	the	DET
cjfa-28099	185	17	dummy	dummy	ADJ
cjfa-28099	185	18	indicator	indicator	NOUN
cjfa-28099	185	19	of	of	ADP
cjfa-28099	185	20	gender	gender	NOUN
cjfa-28099	185	21	as	as	ADP
cjfa-28099	185	22	1	1	NUM
cjfa-28099	185	23	for	for	ADP
cjfa-28099	185	24	female	female	ADJ
cjfa-28099	185	25	tmt	tmt	PROPN
cjfa-28099	185	26	,	,	PUNCT
cjfa-28099	185	27	and	and	CCONJ
cjfa-28099	185	28	0	0	NUM
cjfa-28099	185	29	for	for	ADP
cjfa-28099	185	30	male	male	NOUN
cjfa-28099	185	31	tmt	tmt	PROPN
cjfa-28099	185	32	.	.	PUNCT
cjfa-28099	186	1	the	the	DET
cjfa-28099	186	2	characteristics	characteristic	NOUN
cjfa-28099	186	3	of	of	ADP
cjfa-28099	186	4	top	top	ADJ
cjfa-28099	186	5	management	management	NOUN
cjfa-28099	186	6	…	…	PUNCT
cjfa-28099	186	7	61	61	NUM
cjfa-28099	186	8	(	(	PUNCT
cjfa-28099	186	9	3	3	NUM
cjfa-28099	186	10	)	)	PUNCT
cjfa-28099	186	11	education	education	NOUN
cjfa-28099	186	12	(	(	PUNCT
cjfa-28099	186	13	pms	pm	NOUN
cjfa-28099	186	14	):	):	PUNCT
cjfa-28099	186	15	measuring	measure	VERB
cjfa-28099	186	16	as	as	ADP
cjfa-28099	186	17	the	the	DET
cjfa-28099	186	18	percentage	percentage	NOUN
cjfa-28099	186	19	of	of	ADP
cjfa-28099	186	20	tmt	tmt	PROPN
cjfa-28099	186	21	members	member	NOUN
cjfa-28099	186	22	possessing	possess	VERB
cjfa-28099	186	23	master	master	NOUN
cjfa-28099	186	24	’s	’s	PART
cjfa-28099	186	25	degrees	degree	NOUN
cjfa-28099	186	26	or	or	CCONJ
cjfa-28099	186	27	over	over	ADV
cjfa-28099	186	28	.	.	PUNCT
cjfa-28099	187	1	(	(	PUNCT
cjfa-28099	187	2	4	4	X
cjfa-28099	187	3	)	)	PUNCT
cjfa-28099	187	4	accounting	accounting	NOUN
cjfa-28099	187	5	proficiency	proficiency	NOUN
cjfa-28099	187	6	(	(	PUNCT
cjfa-28099	187	7	pcpa	pcpa	PROPN
cjfa-28099	187	8	):	):	PUNCT
cjfa-28099	187	9	to	to	PART
cjfa-28099	187	10	measure	measure	VERB
cjfa-28099	187	11	as	as	ADP
cjfa-28099	187	12	firms	firm	NOUN
cjfa-28099	187	13	with	with	ADP
cjfa-28099	187	14	tmt	tmt	PROPN
cjfa-28099	187	15	members	member	NOUN
cjfa-28099	187	16	possessing	possess	VERB
cjfa-28099	187	17	a	a	DET
cjfa-28099	187	18	cpa	cpa	NOUN
cjfa-28099	187	19	certificate	certificate	NOUN
cjfa-28099	187	20	by	by	ADP
cjfa-28099	187	21	setting	set	VERB
cjfa-28099	187	22	the	the	DET
cjfa-28099	187	23	dummy	dummy	ADJ
cjfa-28099	187	24	indicator	indicator	NOUN
cjfa-28099	187	25	of	of	ADP
cjfa-28099	187	26	accounting	accounting	NOUN
cjfa-28099	187	27	proficiency	proficiency	NOUN
cjfa-28099	187	28	as	as	ADP
cjfa-28099	187	29	1	1	NUM
cjfa-28099	187	30	if	if	SCONJ
cjfa-28099	187	31	firms	firm	NOUN
cjfa-28099	187	32	with	with	ADP
cjfa-28099	187	33	tmt	tmt	PROPN
cjfa-28099	187	34	is	be	AUX
cjfa-28099	187	35	possessing	possess	VERB
cjfa-28099	187	36	a	a	DET
cjfa-28099	187	37	cpa	cpa	NOUN
cjfa-28099	187	38	certificate	certificate	NOUN
cjfa-28099	187	39	and	and	CCONJ
cjfa-28099	187	40	0	0	NUM
cjfa-28099	187	41	if	if	SCONJ
cjfa-28099	187	42	firms	firm	NOUN
cjfa-28099	187	43	that	that	SCONJ
cjfa-28099	187	44	without	without	ADP
cjfa-28099	187	45	.	.	PUNCT
cjfa-28099	188	1	(	(	PUNCT
cjfa-28099	188	2	5	5	NUM
cjfa-28099	188	3	)	)	PUNCT
cjfa-28099	188	4	tenure	tenure	NOUN
cjfa-28099	188	5	(	(	PUNCT
cjfa-28099	188	6	tenure	tenure	NOUN
cjfa-28099	188	7	):	):	PUNCT
cjfa-28099	188	8	the	the	DET
cjfa-28099	188	9	tenure	tenure	NOUN
cjfa-28099	188	10	in	in	ADP
cjfa-28099	188	11	a	a	DET
cjfa-28099	188	12	company	company	NOUN
cjfa-28099	188	13	or	or	CCONJ
cjfa-28099	188	14	the	the	DET
cjfa-28099	188	15	duration	duration	NOUN
cjfa-28099	188	16	of	of	ADP
cjfa-28099	188	17	executive	executive	ADJ
cjfa-28099	188	18	position	position	NOUN
cjfa-28099	188	19	in	in	ADP
cjfa-28099	188	20	the	the	DET
cjfa-28099	188	21	company	company	NOUN
cjfa-28099	188	22	,	,	PUNCT
cjfa-28099	188	23	measured	measure	VERB
cjfa-28099	188	24	as	as	ADP
cjfa-28099	188	25	the	the	DET
cjfa-28099	188	26	median	median	ADJ
cjfa-28099	188	27	tenure	tenure	NOUN
cjfa-28099	188	28	of	of	ADP
cjfa-28099	188	29	top	top	ADJ
cjfa-28099	188	30	management	management	NOUN
cjfa-28099	188	31	team	team	NOUN
cjfa-28099	188	32	by	by	ADP
cjfa-28099	188	33	taking	take	VERB
cjfa-28099	188	34	the	the	DET
cjfa-28099	188	35	value	value	NOUN
cjfa-28099	188	36	of	of	ADP
cjfa-28099	188	37	1	1	NUM
cjfa-28099	188	38	if	if	SCONJ
cjfa-28099	188	39	tmt	tmt	PROPN
cjfa-28099	188	40	tenure	tenure	NOUN
cjfa-28099	188	41	is	be	AUX
cjfa-28099	188	42	over	over	ADP
cjfa-28099	188	43	the	the	DET
cjfa-28099	188	44	median	median	NOUN
cjfa-28099	188	45	and	and	CCONJ
cjfa-28099	188	46	take	take	VERB
cjfa-28099	188	47	value	value	NOUN
cjfa-28099	188	48	0	0	PUNCT
cjfa-28099	188	49	for	for	ADP
cjfa-28099	188	50	lower	low	ADJ
cjfa-28099	188	51	.	.	PUNCT
cjfa-28099	189	1	control	control	NOUN
cjfa-28099	189	2	variables	variable	NOUN
cjfa-28099	189	3	(	(	PUNCT
cjfa-28099	189	4	1	1	X
cjfa-28099	189	5	)	)	PUNCT
cjfa-28099	189	6	firm	firm	ADJ
cjfa-28099	189	7	size	size	NOUN
cjfa-28099	189	8	(	(	PUNCT
cjfa-28099	189	9	size	size	NOUN
cjfa-28099	189	10	)	)	PUNCT
cjfa-28099	189	11	is	be	AUX
cjfa-28099	189	12	the	the	DET
cjfa-28099	189	13	natural	natural	ADJ
cjfa-28099	189	14	log	log	NOUN
cjfa-28099	189	15	of	of	ADP
cjfa-28099	189	16	total	total	ADJ
cjfa-28099	189	17	assets	asset	NOUN
cjfa-28099	189	18	.	.	PUNCT
cjfa-28099	190	1	(	(	PUNCT
cjfa-28099	190	2	2	2	X
cjfa-28099	190	3	)	)	PUNCT
cjfa-28099	190	4	growth	growth	NOUN
cjfa-28099	190	5	(	(	PUNCT
cjfa-28099	190	6	growth	growth	NOUN
cjfa-28099	190	7	)	)	PUNCT
cjfa-28099	190	8	is	be	AUX
cjfa-28099	190	9	measured	measure	VERB
cjfa-28099	190	10	as	as	ADP
cjfa-28099	190	11	the	the	DET
cjfa-28099	190	12	percentage	percentage	NOUN
cjfa-28099	190	13	increase	increase	NOUN
cjfa-28099	190	14	in	in	ADP
cjfa-28099	190	15	sales	sale	NOUN
cjfa-28099	190	16	.	.	PUNCT
cjfa-28099	191	1	(	(	PUNCT
cjfa-28099	191	2	3	3	X
cjfa-28099	191	3	)	)	PUNCT
cjfa-28099	191	4	return	return	NOUN
cjfa-28099	191	5	on	on	ADP
cjfa-28099	191	6	assets	asset	NOUN
cjfa-28099	191	7	(	(	PUNCT
cjfa-28099	191	8	roa	roa	NOUN
cjfa-28099	191	9	)	)	PUNCT
cjfa-28099	191	10	is	be	AUX
cjfa-28099	191	11	calculated	calculate	VERB
cjfa-28099	191	12	as	as	ADP
cjfa-28099	191	13	income	income	NOUN
cjfa-28099	191	14	before	before	ADP
cjfa-28099	191	15	extraordinary	extraordinary	ADJ
cjfa-28099	191	16	items	item	NOUN
cjfa-28099	191	17	divided	divide	VERB
cjfa-28099	191	18	by	by	ADP
cjfa-28099	191	19	lagged	lag	VERB
cjfa-28099	191	20	total	total	ADJ
cjfa-28099	191	21	assets	asset	NOUN
cjfa-28099	191	22	.	.	PUNCT
cjfa-28099	192	1	(	(	PUNCT
cjfa-28099	192	2	4	4	X
cjfa-28099	192	3	)	)	PUNCT
cjfa-28099	192	4	leverage	leverage	NOUN
cjfa-28099	192	5	ratio	ratio	NOUN
cjfa-28099	192	6	(	(	PUNCT
cjfa-28099	192	7	lev	lev	NOUN
cjfa-28099	192	8	)	)	PUNCT
cjfa-28099	192	9	is	be	AUX
cjfa-28099	192	10	calculated	calculate	VERB
cjfa-28099	192	11	as	as	ADP
cjfa-28099	192	12	total	total	ADJ
cjfa-28099	192	13	liabilities	liability	NOUN
cjfa-28099	192	14	divided	divide	VERB
cjfa-28099	192	15	by	by	ADP
cjfa-28099	192	16	total	total	ADJ
cjfa-28099	192	17	assets	asset	NOUN
cjfa-28099	192	18	.	.	PUNCT
cjfa-28099	193	1	(	(	PUNCT
cjfa-28099	193	2	5	5	X
cjfa-28099	193	3	)	)	PUNCT
cjfa-28099	193	4	industry	industry	NOUN
cjfa-28099	193	5	group	group	NOUN
cjfa-28099	193	6	(	(	PUNCT
cjfa-28099	193	7	indus	indus	PROPN
cjfa-28099	193	8	)	)	PUNCT
cjfa-28099	193	9	,	,	PUNCT
cjfa-28099	193	10	the	the	DET
cjfa-28099	193	11	dummies	dummy	NOUN
cjfa-28099	193	12	of	of	ADP
cjfa-28099	193	13	seven	seven	NUM
cjfa-28099	193	14	industries	industry	NOUN
cjfa-28099	193	15	of	of	ADP
cjfa-28099	193	16	the	the	DET
cjfa-28099	193	17	sample	sample	NOUN
cjfa-28099	193	18	.	.	PUNCT
cjfa-28099	194	1	(	(	PUNCT
cjfa-28099	194	2	6	6	NUM
cjfa-28099	194	3	)	)	PUNCT
cjfa-28099	194	4	year	year	NOUN
cjfa-28099	194	5	(	(	PUNCT
cjfa-28099	194	6	year	year	NOUN
cjfa-28099	194	7	)	)	PUNCT
cjfa-28099	194	8	,	,	PUNCT
cjfa-28099	194	9	the	the	DET
cjfa-28099	194	10	dummies	dummy	NOUN
cjfa-28099	194	11	of	of	ADP
cjfa-28099	194	12	each	each	DET
cjfa-28099	194	13	year	year	NOUN
cjfa-28099	194	14	during	during	ADP
cjfa-28099	194	15	2013–2017	2013–2017	NUM
cjfa-28099	194	16	.	.	PUNCT
cjfa-28099	194	17	model	model	NOUN
cjfa-28099	194	18	specification	specification	NOUN
cjfa-28099	194	19	to	to	PART
cjfa-28099	194	20	test	test	NOUN
cjfa-28099	194	21	hypotheses	hypothesis	NOUN
cjfa-28099	194	22	,	,	PUNCT
cjfa-28099	194	23	this	this	DET
cjfa-28099	194	24	study	study	NOUN
cjfa-28099	194	25	develops	develop	VERB
cjfa-28099	194	26	models	model	NOUN
cjfa-28099	194	27	to	to	PART
cjfa-28099	194	28	investigate	investigate	VERB
cjfa-28099	194	29	the	the	DET
cjfa-28099	194	30	association	association	NOUN
cjfa-28099	194	31	between	between	ADP
cjfa-28099	194	32	tmt	tmt	PROPN
cjfa-28099	194	33	characteristics	characteristic	NOUN
cjfa-28099	194	34	and	and	CCONJ
cjfa-28099	194	35	earnings	earning	NOUN
cjfa-28099	194	36	management	management	NOUN
cjfa-28099	194	37	(	(	PUNCT
cjfa-28099	194	38	em	em	PRON
cjfa-28099	194	39	)	)	PUNCT
cjfa-28099	194	40	,	,	PUNCT
cjfa-28099	194	41	the	the	DET
cjfa-28099	194	42	regression	regression	NOUN
cjfa-28099	194	43	models	model	NOUN
cjfa-28099	194	44	have	have	AUX
cjfa-28099	194	45	been	be	AUX
cjfa-28099	194	46	developed	develop	VERB
cjfa-28099	194	47	as	as	ADP
cjfa-28099	194	48	follow	follow	NOUN
cjfa-28099	194	49	.	.	PUNCT
cjfa-28099	195	1	(	(	PUNCT
cjfa-28099	195	2	2	2	X
cjfa-28099	195	3	)	)	PUNCT
cjfa-28099	195	4	gender	gender	NOUN
cjfa-28099	195	5	(	(	PUNCT
cjfa-28099	195	6	gen	gen	PROPN
cjfa-28099	195	7	):	):	PUNCT
cjfa-28099	195	8	to	to	PART
cjfa-28099	195	9	measure	measure	VERB
cjfa-28099	195	10	the	the	DET
cjfa-28099	195	11	variable	variable	NOUN
cjfa-28099	195	12	of	of	ADP
cjfa-28099	195	13	this	this	DET
cjfa-28099	195	14	study	study	NOUN
cjfa-28099	195	15	setting	set	VERB
cjfa-28099	195	16	the	the	DET
cjfa-28099	195	17	dummy	dummy	ADJ
cjfa-28099	195	18	indicator	indicator	NOUN
cjfa-28099	195	19	of	of	ADP
cjfa-28099	195	20	gender	gender	NOUN
cjfa-28099	195	21	as	as	ADP
cjfa-28099	195	22	1	1	NUM
cjfa-28099	195	23	for	for	ADP
cjfa-28099	195	24	female	female	ADJ
cjfa-28099	195	25	tmt	tmt	PROPN
cjfa-28099	195	26	,	,	PUNCT
cjfa-28099	195	27	and	and	CCONJ
cjfa-28099	195	28	0	0	NUM
cjfa-28099	195	29	for	for	ADP
cjfa-28099	195	30	male	male	NOUN
cjfa-28099	195	31	tmt	tmt	PROPN
cjfa-28099	195	32	.	.	PUNCT
cjfa-28099	196	1	(	(	PUNCT
cjfa-28099	196	2	3	3	X
cjfa-28099	196	3	)	)	PUNCT
cjfa-28099	196	4	education	education	NOUN
cjfa-28099	196	5	(	(	PUNCT
cjfa-28099	196	6	pms	pm	NOUN
cjfa-28099	196	7	):	):	PUNCT
cjfa-28099	196	8	measuring	measure	VERB
cjfa-28099	196	9	as	as	ADP
cjfa-28099	196	10	the	the	DET
cjfa-28099	196	11	percentage	percentage	NOUN
cjfa-28099	196	12	of	of	ADP
cjfa-28099	196	13	tmt	tmt	PROPN
cjfa-28099	196	14	members	member	NOUN
cjfa-28099	196	15	possessing	possess	VERB
cjfa-28099	196	16	master	master	NOUN
cjfa-28099	196	17	's	's	PART
cjfa-28099	196	18	degrees	degree	NOUN
cjfa-28099	196	19	or	or	CCONJ
cjfa-28099	196	20	over	over	ADV
cjfa-28099	196	21	.	.	PUNCT
cjfa-28099	197	1	(	(	PUNCT
cjfa-28099	197	2	4	4	X
cjfa-28099	197	3	)	)	PUNCT
cjfa-28099	197	4	accounting	accounting	NOUN
cjfa-28099	197	5	proficiency	proficiency	NOUN
cjfa-28099	197	6	(	(	PUNCT
cjfa-28099	197	7	pcpa	pcpa	PROPN
cjfa-28099	197	8	):	):	PUNCT
cjfa-28099	197	9	to	to	PART
cjfa-28099	197	10	measure	measure	VERB
cjfa-28099	197	11	as	as	ADP
cjfa-28099	197	12	firms	firm	NOUN
cjfa-28099	197	13	with	with	ADP
cjfa-28099	197	14	tmt	tmt	PROPN
cjfa-28099	197	15	members	member	NOUN
cjfa-28099	197	16	possessing	possess	VERB
cjfa-28099	197	17	a	a	DET
cjfa-28099	197	18	cpa	cpa	NOUN
cjfa-28099	197	19	certificate	certificate	NOUN
cjfa-28099	197	20	by	by	ADP
cjfa-28099	197	21	setting	set	VERB
cjfa-28099	197	22	the	the	DET
cjfa-28099	197	23	dummy	dummy	ADJ
cjfa-28099	197	24	indicator	indicator	NOUN
cjfa-28099	197	25	of	of	ADP
cjfa-28099	197	26	accounting	accounting	NOUN
cjfa-28099	197	27	proficiency	proficiency	NOUN
cjfa-28099	197	28	as	as	ADP
cjfa-28099	197	29	1	1	NUM
cjfa-28099	197	30	if	if	SCONJ
cjfa-28099	197	31	firms	firm	NOUN
cjfa-28099	197	32	with	with	ADP
cjfa-28099	197	33	tmt	tmt	PROPN
cjfa-28099	197	34	is	be	AUX
cjfa-28099	197	35	possessing	possess	VERB
cjfa-28099	197	36	a	a	DET
cjfa-28099	197	37	cpa	cpa	NOUN
cjfa-28099	197	38	certificate	certificate	NOUN
cjfa-28099	197	39	and	and	CCONJ
cjfa-28099	197	40	0	0	NUM
cjfa-28099	197	41	if	if	SCONJ
cjfa-28099	197	42	firms	firm	NOUN
cjfa-28099	197	43	that	that	SCONJ
cjfa-28099	197	44	without	without	ADP
cjfa-28099	197	45	.	.	PUNCT
cjfa-28099	198	1	(	(	PUNCT
cjfa-28099	198	2	5	5	NUM
cjfa-28099	198	3	)	)	PUNCT
cjfa-28099	198	4	tenure	tenure	NOUN
cjfa-28099	198	5	(	(	PUNCT
cjfa-28099	198	6	tenure	tenure	NOUN
cjfa-28099	198	7	):	):	PUNCT
cjfa-28099	198	8	the	the	DET
cjfa-28099	198	9	tenure	tenure	NOUN
cjfa-28099	198	10	in	in	ADP
cjfa-28099	198	11	a	a	DET
cjfa-28099	198	12	company	company	NOUN
cjfa-28099	198	13	or	or	CCONJ
cjfa-28099	198	14	the	the	DET
cjfa-28099	198	15	duration	duration	NOUN
cjfa-28099	198	16	of	of	ADP
cjfa-28099	198	17	executive	executive	ADJ
cjfa-28099	198	18	position	position	NOUN
cjfa-28099	198	19	in	in	ADP
cjfa-28099	198	20	the	the	DET
cjfa-28099	198	21	company	company	NOUN
cjfa-28099	198	22	,	,	PUNCT
cjfa-28099	198	23	measured	measure	VERB
cjfa-28099	198	24	as	as	ADP
cjfa-28099	198	25	the	the	DET
cjfa-28099	198	26	median	median	ADJ
cjfa-28099	198	27	tenure	tenure	NOUN
cjfa-28099	198	28	of	of	ADP
cjfa-28099	198	29	top	top	ADJ
cjfa-28099	198	30	management	management	NOUN
cjfa-28099	198	31	team	team	NOUN
cjfa-28099	198	32	by	by	ADP
cjfa-28099	198	33	taking	take	VERB
cjfa-28099	198	34	the	the	DET
cjfa-28099	198	35	value	value	NOUN
cjfa-28099	198	36	of	of	ADP
cjfa-28099	198	37	1	1	NUM
cjfa-28099	198	38	if	if	SCONJ
cjfa-28099	198	39	tmt	tmt	PROPN
cjfa-28099	198	40	tenure	tenure	NOUN
cjfa-28099	198	41	is	be	AUX
cjfa-28099	198	42	over	over	ADP
cjfa-28099	198	43	the	the	DET
cjfa-28099	198	44	median	median	NOUN
cjfa-28099	198	45	and	and	CCONJ
cjfa-28099	198	46	take	take	VERB
cjfa-28099	198	47	value	value	NOUN
cjfa-28099	198	48	0	0	PUNCT
cjfa-28099	198	49	for	for	ADP
cjfa-28099	198	50	lower	low	ADJ
cjfa-28099	198	51	.	.	PUNCT
cjfa-28099	199	1	control	control	NOUN
cjfa-28099	199	2	variables	variable	NOUN
cjfa-28099	199	3	(	(	PUNCT
cjfa-28099	199	4	1	1	X
cjfa-28099	199	5	)	)	PUNCT
cjfa-28099	199	6	firm	firm	ADJ
cjfa-28099	199	7	size	size	NOUN
cjfa-28099	199	8	(	(	PUNCT
cjfa-28099	199	9	size	size	NOUN
cjfa-28099	199	10	)	)	PUNCT
cjfa-28099	199	11	is	be	AUX
cjfa-28099	199	12	the	the	DET
cjfa-28099	199	13	natural	natural	ADJ
cjfa-28099	199	14	log	log	NOUN
cjfa-28099	199	15	of	of	ADP
cjfa-28099	199	16	total	total	ADJ
cjfa-28099	199	17	assets	asset	NOUN
cjfa-28099	199	18	.	.	PUNCT
cjfa-28099	200	1	(	(	PUNCT
cjfa-28099	200	2	2	2	X
cjfa-28099	200	3	)	)	PUNCT
cjfa-28099	200	4	growth	growth	NOUN
cjfa-28099	200	5	(	(	PUNCT
cjfa-28099	200	6	growth	growth	NOUN
cjfa-28099	200	7	)	)	PUNCT
cjfa-28099	200	8	is	be	AUX
cjfa-28099	200	9	measured	measure	VERB
cjfa-28099	200	10	as	as	ADP
cjfa-28099	200	11	the	the	DET
cjfa-28099	200	12	percentage	percentage	NOUN
cjfa-28099	200	13	increase	increase	NOUN
cjfa-28099	200	14	in	in	ADP
cjfa-28099	200	15	sales	sale	NOUN
cjfa-28099	200	16	.	.	PUNCT
cjfa-28099	201	1	(	(	PUNCT
cjfa-28099	201	2	3	3	X
cjfa-28099	201	3	)	)	PUNCT
cjfa-28099	201	4	return	return	NOUN
cjfa-28099	201	5	on	on	ADP
cjfa-28099	201	6	assets	asset	NOUN
cjfa-28099	201	7	(	(	PUNCT
cjfa-28099	201	8	roa	roa	NOUN
cjfa-28099	201	9	)	)	PUNCT
cjfa-28099	201	10	is	be	AUX
cjfa-28099	201	11	calculated	calculate	VERB
cjfa-28099	201	12	as	as	ADP
cjfa-28099	201	13	income	income	NOUN
cjfa-28099	201	14	before	before	ADP
cjfa-28099	201	15	extraordinary	extraordinary	ADJ
cjfa-28099	201	16	items	item	NOUN
cjfa-28099	201	17	divided	divide	VERB
cjfa-28099	201	18	by	by	ADP
cjfa-28099	201	19	lagged	lag	VERB
cjfa-28099	201	20	total	total	ADJ
cjfa-28099	201	21	assets	asset	NOUN
cjfa-28099	201	22	.	.	PUNCT
cjfa-28099	202	1	(	(	PUNCT
cjfa-28099	202	2	4	4	X
cjfa-28099	202	3	)	)	PUNCT
cjfa-28099	202	4	leverage	leverage	NOUN
cjfa-28099	202	5	ratio	ratio	NOUN
cjfa-28099	202	6	(	(	PUNCT
cjfa-28099	202	7	lev	lev	NOUN
cjfa-28099	202	8	)	)	PUNCT
cjfa-28099	202	9	is	be	AUX
cjfa-28099	202	10	calculated	calculate	VERB
cjfa-28099	202	11	as	as	ADP
cjfa-28099	202	12	total	total	ADJ
cjfa-28099	202	13	liabilities	liability	NOUN
cjfa-28099	202	14	divided	divide	VERB
cjfa-28099	202	15	by	by	ADP
cjfa-28099	202	16	total	total	ADJ
cjfa-28099	202	17	assets	asset	NOUN
cjfa-28099	202	18	.	.	PUNCT
cjfa-28099	203	1	(	(	PUNCT
cjfa-28099	203	2	5	5	X
cjfa-28099	203	3	)	)	PUNCT
cjfa-28099	203	4	industry	industry	NOUN
cjfa-28099	203	5	group	group	NOUN
cjfa-28099	203	6	(	(	PUNCT
cjfa-28099	203	7	indus	indus	PROPN
cjfa-28099	203	8	)	)	PUNCT
cjfa-28099	203	9	,	,	PUNCT
cjfa-28099	203	10	the	the	DET
cjfa-28099	203	11	dummies	dummy	NOUN
cjfa-28099	203	12	of	of	ADP
cjfa-28099	203	13	seven	seven	NUM
cjfa-28099	203	14	industries	industry	NOUN
cjfa-28099	203	15	of	of	ADP
cjfa-28099	203	16	the	the	DET
cjfa-28099	203	17	sample	sample	NOUN
cjfa-28099	203	18	.	.	PUNCT
cjfa-28099	204	1	(	(	PUNCT
cjfa-28099	204	2	6	6	NUM
cjfa-28099	204	3	)	)	PUNCT
cjfa-28099	204	4	year	year	NOUN
cjfa-28099	204	5	(	(	PUNCT
cjfa-28099	204	6	year	year	NOUN
cjfa-28099	204	7	)	)	PUNCT
cjfa-28099	204	8	,	,	PUNCT
cjfa-28099	204	9	the	the	DET
cjfa-28099	204	10	dummies	dummy	NOUN
cjfa-28099	204	11	of	of	ADP
cjfa-28099	204	12	each	each	DET
cjfa-28099	204	13	year	year	NOUN
cjfa-28099	204	14	during	during	ADP
cjfa-28099	204	15	2013	2013	NUM
cjfa-28099	204	16	-	-	SYM
cjfa-28099	204	17	2017	2017	NUM
cjfa-28099	204	18	.	.	PUNCT
cjfa-28099	205	1	model	model	NOUN
cjfa-28099	205	2	specification	specification	NOUN
cjfa-28099	205	3	to	to	PART
cjfa-28099	205	4	test	test	NOUN
cjfa-28099	205	5	hypotheses	hypothesis	NOUN
cjfa-28099	205	6	,	,	PUNCT
cjfa-28099	205	7	this	this	DET
cjfa-28099	205	8	study	study	NOUN
cjfa-28099	205	9	develops	develop	VERB
cjfa-28099	205	10	models	model	NOUN
cjfa-28099	205	11	to	to	PART
cjfa-28099	205	12	investigate	investigate	VERB
cjfa-28099	205	13	the	the	DET
cjfa-28099	205	14	association	association	NOUN
cjfa-28099	205	15	between	between	ADP
cjfa-28099	205	16	tmt	tmt	PROPN
cjfa-28099	205	17	characteristics	characteristic	NOUN
cjfa-28099	205	18	and	and	CCONJ
cjfa-28099	205	19	earnings	earning	NOUN
cjfa-28099	205	20	management	management	NOUN
cjfa-28099	205	21	(	(	PUNCT
cjfa-28099	205	22	em	em	PRON
cjfa-28099	205	23	)	)	PUNCT
cjfa-28099	205	24	,	,	PUNCT
cjfa-28099	205	25	the	the	DET
cjfa-28099	205	26	regression	regression	NOUN
cjfa-28099	205	27	models	model	NOUN
cjfa-28099	205	28	have	have	AUX
cjfa-28099	205	29	been	be	AUX
cjfa-28099	205	30	developed	develop	VERB
cjfa-28099	205	31	as	as	ADP
cjfa-28099	205	32	follow	follow	NOUN
cjfa-28099	205	33	.	.	PUNCT
cjfa-28099	206	1	�	�	PROPN
cjfa-28099	206	2	�	�	PROPN
cjfa-28099	206	3	�	�	PROPN
cjfa-28099	206	4	�	�	PROPN
cjfa-28099	206	5	�	�	PROPN
cjfa-28099	206	6	+	+	CCONJ
cjfa-28099	206	7	�	�	PROPN
cjfa-28099	206	8	�	�	PROPN
cjfa-28099	206	9	�	�	PROPN
cjfa-28099	206	10	�	�	PROPN
cjfa-28099	206	11	�	�	PROPN
cjfa-28099	206	12	�	�	PROPN
cjfa-28099	206	13	�	�	PROPN
cjfa-28099	206	14	�	�	PROPN
cjfa-28099	206	15	+	+	SYM
cjfa-28099	206	16	�	�	PROPN
cjfa-28099	206	17	�	�	PROPN
cjfa-28099	206	18	�	�	PROPN
cjfa-28099	206	19	�	�	PROPN
cjfa-28099	206	20	�	�	PROPN
cjfa-28099	206	21	�	�	PROPN
cjfa-28099	206	22	�	�	PROPN
cjfa-28099	206	23	�	�	PROPN
cjfa-28099	206	24	+	+	SYM
cjfa-28099	206	25	�	�	PROPN
cjfa-28099	206	26	�	�	PROPN
cjfa-28099	206	27	�	�	PROPN
cjfa-28099	206	28	�	�	PROPN
cjfa-28099	206	29	�	�	PROPN
cjfa-28099	206	30	�	�	PROPN
cjfa-28099	206	31	�	�	PROPN
cjfa-28099	206	32	�	�	PROPN
cjfa-28099	206	33	+	+	SYM
cjfa-28099	206	34	�	�	PROPN
cjfa-28099	206	35	�	�	PROPN
cjfa-28099	206	36	�	�	PROPN
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cjfa-28099	206	40	�	�	PROPN
cjfa-28099	206	41	�	�	PROPN
cjfa-28099	206	42	�	�	PROPN
cjfa-28099	206	43	+	+	SYM
cjfa-28099	206	44	�	�	PROPN
cjfa-28099	206	45	�	�	PROPN
cjfa-28099	206	46	�	�	PROPN
cjfa-28099	206	47	�	�	PROPN
cjfa-28099	206	48	�	�	PROPN
cjfa-28099	206	49	�	�	PROPN
cjfa-28099	206	50	�	�	PROPN
cjfa-28099	206	51	�	�	PROPN
cjfa-28099	206	52	�	�	PROPN
cjfa-28099	206	53	�	�	PROPN
cjfa-28099	206	54	�	�	PROPN
cjfa-28099	206	55	+	+	SYM
cjfa-28099	206	56	�	�	PROPN
cjfa-28099	206	57	�	�	PROPN
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cjfa-28099	206	59	�	�	PROPN
cjfa-28099	206	60	�	�	PROPN
cjfa-28099	206	61	�	�	PROPN
cjfa-28099	206	62	�	�	PROPN
cjfa-28099	206	63	�	�	PROPN
cjfa-28099	206	64	�	�	PROPN
cjfa-28099	206	65	+	+	SYM
cjfa-28099	206	66	�	�	PROPN
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cjfa-28099	206	68	�	�	PROPN
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cjfa-28099	206	71	�	�	PROPN
cjfa-28099	206	72	�	�	PROPN
cjfa-28099	206	73	�	�	PROPN
cjfa-28099	206	74	�	�	PROPN
cjfa-28099	206	75	�	�	PROPN
cjfa-28099	206	76	�	�	PROPN
cjfa-28099	206	77	+	+	SYM
cjfa-28099	206	78	�	�	PROPN
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cjfa-28099	206	82	�	�	PROPN
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cjfa-28099	206	84	�	�	PROPN
cjfa-28099	206	85	�	�	PROPN
cjfa-28099	206	86	+	+	SYM
cjfa-28099	206	87	�	�	PROPN
cjfa-28099	206	88	�	�	PROPN
cjfa-28099	206	89	�	�	PROPN
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cjfa-28099	206	91	�	�	PROPN
cjfa-28099	206	92	�	�	PROPN
cjfa-28099	206	93	�	�	PROPN
cjfa-28099	206	94	�	�	PROPN
cjfa-28099	206	95	+	+	CCONJ
cjfa-28099	206	96	+	+	PROPN
cjfa-28099	206	97	�	�	PROPN
cjfa-28099	206	98	�	�	PROPN
cjfa-28099	206	99	�	�	PROPN
cjfa-28099	206	100	�	�	PROPN
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cjfa-28099	206	102	�	�	PROPN
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cjfa-28099	206	104	�	�	PROPN
cjfa-28099	206	105	�	�	PROPN
cjfa-28099	206	106	�	�	PROPN
cjfa-28099	206	107	�	�	PROPN
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cjfa-28099	206	111	�	�	PROPN
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cjfa-28099	206	113	+	+	SYM
cjfa-28099	206	114	�	�	PROPN
cjfa-28099	206	115	�	�	PROPN
cjfa-28099	206	116	�	�	PROPN
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cjfa-28099	206	118	�	�	PROPN
cjfa-28099	206	119	�	�	PROPN
cjfa-28099	206	120	�	�	PROPN
cjfa-28099	206	121	�	�	PROPN
cjfa-28099	206	122	�	�	PROPN
cjfa-28099	206	123	�	�	PROPN
cjfa-28099	206	124	�	�	PROPN
cjfa-28099	206	125	�	�	PROPN
cjfa-28099	206	126	�	�	PROPN
cjfa-28099	206	127	�	�	PROPN
cjfa-28099	206	128	�	�	PROPN
cjfa-28099	206	129	+	+	SYM
cjfa-28099	206	130	�	�	PROPN
cjfa-28099	206	131	�	�	PROPN
cjfa-28099	206	132	�	�	PROPN
cjfa-28099	206	133	�	�	PROPN
cjfa-28099	206	134	where	where	SCONJ
cjfa-28099	206	135	em	em	PRON
cjfa-28099	206	136	measurement	measurement	VERB
cjfa-28099	206	137	as	as	ADP
cjfa-28099	206	138	two	two	NUM
cjfa-28099	206	139	approaches	approach	NOUN
cjfa-28099	206	140	are	be	AUX
cjfa-28099	206	141	accruals	accrual	NOUN
cjfa-28099	206	142	earnings	earning	NOUN
cjfa-28099	206	143	management	management	NOUN
cjfa-28099	206	144	(	(	PUNCT
cjfa-28099	206	145	aem	aem	PROPN
cjfa-28099	206	146	)	)	PUNCT
cjfa-28099	206	147	and	and	CCONJ
cjfa-28099	206	148	real	real	ADJ
cjfa-28099	206	149	activities	activity	NOUN
cjfa-28099	206	150	earnings	earning	NOUN
cjfa-28099	206	151	management	management	NOUN
cjfa-28099	206	152	(	(	PUNCT
cjfa-28099	206	153	rem	rem	NOUN
cjfa-28099	206	154	)	)	PUNCT
cjfa-28099	206	155	;	;	PUNCT
cjfa-28099	206	156	�	�	PROPN
cjfa-28099	206	157	�	�	PROPN
cjfa-28099	206	158	�	�	PROPN
cjfa-28099	206	159	�	�	PROPN
cjfa-28099	206	160	�	�	PROPN
cjfa-28099	206	161	�	�	PROPN
cjfa-28099	206	162	denote	denote	VERB
cjfa-28099	206	163	the	the	DET
cjfa-28099	206	164	absolute	absolute	ADJ
cjfa-28099	206	165	discretionary	discretionary	ADJ
cjfa-28099	206	166	accruals	accrual	NOUN
cjfa-28099	206	167	of	of	ADP
cjfa-28099	206	168	firm	firm	ADJ
cjfa-28099	206	169	i	i	PRON
cjfa-28099	206	170	in	in	ADP
cjfa-28099	206	171	year	year	NOUN
cjfa-28099	206	172	t	t	PROPN
cjfa-28099	206	173	measure	measure	NOUN
cjfa-28099	206	174	by	by	ADP
cjfa-28099	206	175	modified	modify	VERB
cjfa-28099	206	176	jones	jones	PROPN
cjfa-28099	206	177	model	model	PROPN
cjfa-28099	206	178	(	(	PUNCT
cjfa-28099	206	179	p.	p.	NOUN
cjfa-28099	206	180	m.	m.	NOUN
cjfa-28099	207	1	dechow	dechow	ADJ
cjfa-28099	207	2	et	et	PROPN
cjfa-28099	207	3	al	al	PROPN
cjfa-28099	207	4	.	.	PROPN
cjfa-28099	207	5	,	,	PUNCT
cjfa-28099	207	6	1995	1995	NUM
cjfa-28099	207	7	)	)	PUNCT
cjfa-28099	207	8	;	;	PUNCT
cjfa-28099	207	9	�	�	PROPN
cjfa-28099	207	10	�	�	PROPN
cjfa-28099	207	11	�	�	PROPN
cjfa-28099	207	12	�	�	PROPN
cjfa-28099	207	13	�	�	PROPN
cjfa-28099	207	14	�	�	PROPN
cjfa-28099	207	15	denote	denote	VERB
cjfa-28099	207	16	sum	sum	NOUN
cjfa-28099	207	17	of	of	ADP
cjfa-28099	207	18	abnormal	abnormal	ADJ
cjfa-28099	207	19	cash	cash	NOUN
cjfa-28099	207	20	flow	flow	NOUN
cjfa-28099	207	21	,	,	PUNCT
cjfa-28099	207	22	abnormal	abnormal	ADJ
cjfa-28099	207	23	discretionary	discretionary	ADJ
cjfa-28099	207	24	expense	expense	NOUN
cjfa-28099	207	25	and	and	CCONJ
cjfa-28099	207	26	abnormal	abnormal	ADJ
cjfa-28099	207	27	of	of	ADP
cjfa-28099	207	28	firm	firm	ADJ
cjfa-28099	207	29	i	i	PRON
cjfa-28099	207	30	in	in	ADP
cjfa-28099	207	31	year	year	NOUN
cjfa-28099	207	32	t	t	NOUN
cjfa-28099	207	33	by	by	ADP
cjfa-28099	207	34	following	follow	VERB
cjfa-28099	207	35	roychodhury	roychodhury	NOUN
cjfa-28099	207	36	(	(	PUNCT
cjfa-28099	207	37	2006	2006	NUM
cjfa-28099	207	38	)	)	PUNCT
cjfa-28099	207	39	.	.	PUNCT
cjfa-28099	208	1	age	age	NOUN
cjfa-28099	208	2	denotes	denote	VERB
cjfa-28099	208	3	average	average	ADJ
cjfa-28099	208	4	age	age	NOUN
cjfa-28099	208	5	of	of	ADP
cjfa-28099	208	6	tmt	tmt	PROPN
cjfa-28099	208	7	;	;	PUNCT
cjfa-28099	208	8	(	(	PUNCT
cjfa-28099	208	9	7	7	X
cjfa-28099	208	10	)	)	PUNCT
cjfa-28099	208	11	where	where	SCONJ
cjfa-28099	208	12	em	em	PRON
cjfa-28099	208	13	measurement	measurement	VERB
cjfa-28099	208	14	as	as	ADP
cjfa-28099	208	15	two	two	NUM
cjfa-28099	208	16	approaches	approach	NOUN
cjfa-28099	208	17	are	be	AUX
cjfa-28099	208	18	accruals	accrual	NOUN
cjfa-28099	208	19	earnings	earning	NOUN
cjfa-28099	208	20	management	management	NOUN
cjfa-28099	208	21	(	(	PUNCT
cjfa-28099	208	22	aem	aem	PROPN
cjfa-28099	208	23	)	)	PUNCT
cjfa-28099	208	24	and	and	CCONJ
cjfa-28099	208	25	real	real	ADJ
cjfa-28099	208	26	activities	activity	NOUN
cjfa-28099	208	27	earnings	earning	NOUN
cjfa-28099	208	28	management	management	NOUN
cjfa-28099	208	29	(	(	PUNCT
cjfa-28099	208	30	rem	rem	NOUN
cjfa-28099	208	31	)	)	PUNCT
cjfa-28099	208	32	;	;	PUNCT
cjfa-28099	208	33	aemi	aemi	NOUN
cjfa-28099	208	34	,	,	PUNCT
cjfa-28099	208	35	t	t	PROPN
cjfa-28099	208	36	denote	denote	VERB
cjfa-28099	208	37	the	the	DET
cjfa-28099	208	38	rojana	rojana	PROPN
cjfa-28099	208	39	khunkaew	khunkaew	NOUN
cjfa-28099	208	40	,	,	PUNCT
cjfa-28099	208	41	yang	yang	PROPN
cjfa-28099	208	42	qingxiang62	qingxiang62	VERB
cjfa-28099	208	43	absolute	absolute	ADJ
cjfa-28099	208	44	discretionary	discretionary	ADJ
cjfa-28099	208	45	accruals	accrual	NOUN
cjfa-28099	208	46	of	of	ADP
cjfa-28099	208	47	firm	firm	ADJ
cjfa-28099	208	48	i	i	PRON
cjfa-28099	208	49	in	in	ADP
cjfa-28099	208	50	year	year	NOUN
cjfa-28099	208	51	t	t	PROPN
cjfa-28099	208	52	measure	measure	NOUN
cjfa-28099	208	53	by	by	ADP
cjfa-28099	208	54	modified	modify	VERB
cjfa-28099	208	55	jones	jones	PROPN
cjfa-28099	208	56	model	model	PROPN
cjfa-28099	208	57	(	(	PUNCT
cjfa-28099	208	58	p.	p.	NOUN
cjfa-28099	208	59	m.	m.	NOUN
cjfa-28099	208	60	dechow	dechow	ADJ
cjfa-28099	208	61	et	et	PROPN
cjfa-28099	208	62	al	al	PROPN
cjfa-28099	208	63	.	.	PROPN
cjfa-28099	208	64	,	,	PUNCT
cjfa-28099	208	65	1995	1995	NUM
cjfa-28099	208	66	)	)	PUNCT
cjfa-28099	208	67	;	;	PUNCT
cjfa-28099	208	68	remi	remi	PROPN
cjfa-28099	208	69	,	,	PUNCT
cjfa-28099	208	70	t	t	PROPN
cjfa-28099	208	71	denote	denote	VERB
cjfa-28099	208	72	sum	sum	NOUN
cjfa-28099	208	73	of	of	ADP
cjfa-28099	208	74	abnormal	abnormal	ADJ
cjfa-28099	208	75	cash	cash	NOUN
cjfa-28099	208	76	flow	flow	NOUN
cjfa-28099	208	77	,	,	PUNCT
cjfa-28099	208	78	abnormal	abnormal	ADJ
cjfa-28099	208	79	discretionary	discretionary	ADJ
cjfa-28099	208	80	expense	expense	NOUN
cjfa-28099	208	81	and	and	CCONJ
cjfa-28099	208	82	abnormal	abnormal	ADJ
cjfa-28099	208	83	of	of	ADP
cjfa-28099	208	84	firm	firm	ADJ
cjfa-28099	208	85	i	i	PRON
cjfa-28099	208	86	in	in	ADP
cjfa-28099	208	87	year	year	NOUN
cjfa-28099	208	88	t	t	NOUN
cjfa-28099	208	89	by	by	ADP
cjfa-28099	208	90	following	follow	VERB
cjfa-28099	208	91	roychodhury	roychodhury	NOUN
cjfa-28099	208	92	(	(	PUNCT
cjfa-28099	208	93	2006	2006	NUM
cjfa-28099	208	94	)	)	PUNCT
cjfa-28099	208	95	.	.	PUNCT
cjfa-28099	209	1	age	age	NOUN
cjfa-28099	209	2	denotes	denote	VERB
cjfa-28099	209	3	average	average	ADJ
cjfa-28099	209	4	age	age	NOUN
cjfa-28099	209	5	of	of	ADP
cjfa-28099	209	6	tmt	tmt	PROPN
cjfa-28099	209	7	;	;	PUNCT
cjfa-28099	209	8	gen	gen	PROPN
cjfa-28099	209	9	denotes	denote	VERB
cjfa-28099	209	10	the	the	DET
cjfa-28099	209	11	percentage	percentage	NOUN
cjfa-28099	209	12	of	of	ADP
cjfa-28099	209	13	female	female	ADJ
cjfa-28099	209	14	participation	participation	NOUN
cjfa-28099	209	15	in	in	ADP
cjfa-28099	209	16	tmt	tmt	PROPN
cjfa-28099	209	17	;	;	PUNCT
cjfa-28099	209	18	pms	pms	PROPN
cjfa-28099	209	19	denotes	denote	VERB
cjfa-28099	209	20	the	the	DET
cjfa-28099	209	21	percentage	percentage	NOUN
cjfa-28099	209	22	of	of	ADP
cjfa-28099	209	23	tmt	tmt	PROPN
cjfa-28099	209	24	possessing	possess	VERB
cjfa-28099	209	25	master	master	NOUN
cjfa-28099	209	26	degree	degree	NOUN
cjfa-28099	209	27	;	;	PUNCT
cjfa-28099	209	28	pcpa	pcpa	NOUN
cjfa-28099	209	29	denotes	denote	NOUN
cjfa-28099	209	30	firms	firm	NOUN
cjfa-28099	209	31	with	with	ADP
cjfa-28099	209	32	tmt	tmt	PROPN
cjfa-28099	209	33	possessing	possess	VERB
cjfa-28099	209	34	cpa	cpa	NOUN
cjfa-28099	209	35	certificate	certificate	NOUN
cjfa-28099	209	36	;	;	PUNCT
cjfa-28099	209	37	tenure	tenure	NOUN
cjfa-28099	209	38	denotes	denote	NOUN
cjfa-28099	209	39	as	as	ADP
cjfa-28099	209	40	the	the	DET
cjfa-28099	209	41	median	median	ADJ
cjfa-28099	209	42	tenure	tenure	NOUN
cjfa-28099	209	43	of	of	ADP
cjfa-28099	209	44	top	top	ADJ
cjfa-28099	209	45	management	management	NOUN
cjfa-28099	209	46	team	team	NOUN
cjfa-28099	209	47	by	by	ADP
cjfa-28099	209	48	taking	take	VERB
cjfa-28099	209	49	the	the	DET
cjfa-28099	209	50	value	value	NOUN
cjfa-28099	209	51	of	of	ADP
cjfa-28099	209	52	1	1	NUM
cjfa-28099	209	53	if	if	SCONJ
cjfa-28099	209	54	tmt	tmt	PROPN
cjfa-28099	209	55	tenure	tenure	NOUN
cjfa-28099	209	56	is	be	AUX
cjfa-28099	209	57	over	over	ADP
cjfa-28099	209	58	the	the	DET
cjfa-28099	209	59	median	median	NOUN
cjfa-28099	209	60	and	and	CCONJ
cjfa-28099	209	61	taking	take	VERB
cjfa-28099	209	62	value	value	NOUN
cjfa-28099	209	63	0	0	NUM
cjfa-28099	209	64	for	for	ADP
cjfa-28099	209	65	lower	low	ADJ
cjfa-28099	209	66	.	.	PUNCT
cjfa-28099	210	1	among	among	ADP
cjfa-28099	210	2	control	control	NOUN
cjfa-28099	210	3	variables	variable	NOUN
cjfa-28099	210	4	are	be	AUX
cjfa-28099	210	5	size	size	NOUN
cjfa-28099	210	6	denotes	denote	NOUN
cjfa-28099	210	7	log	log	VERB
cjfa-28099	210	8	of	of	ADP
cjfa-28099	210	9	assets	asset	NOUN
cjfa-28099	210	10	at	at	ADP
cjfa-28099	210	11	the	the	DET
cjfa-28099	210	12	year	year	NOUN
cjfa-28099	210	13	-	-	PUNCT
cjfa-28099	210	14	end	end	NOUN
cjfa-28099	210	15	;	;	PUNCT
cjfa-28099	210	16	growth	growth	NOUN
cjfa-28099	210	17	denotes	denote	NOUN
cjfa-28099	210	18	sale	sale	NOUN
cjfa-28099	210	19	growth	growth	NOUN
cjfa-28099	210	20	rate	rate	NOUN
cjfa-28099	210	21	in	in	ADP
cjfa-28099	210	22	the	the	DET
cjfa-28099	210	23	prior	prior	ADJ
cjfa-28099	210	24	year	year	NOUN
cjfa-28099	210	25	;	;	PUNCT
cjfa-28099	210	26	lev	lev	NOUN
cjfa-28099	210	27	denotes	denote	VERB
cjfa-28099	210	28	the	the	DET
cjfa-28099	210	29	ratio	ratio	NOUN
cjfa-28099	210	30	of	of	ADP
cjfa-28099	210	31	total	total	ADJ
cjfa-28099	210	32	liabilities	liability	NOUN
cjfa-28099	210	33	to	to	PART
cjfa-28099	210	34	total	total	ADJ
cjfa-28099	210	35	assets	asset	NOUN
cjfa-28099	210	36	;	;	PUNCT
cjfa-28099	210	37	roa	roa	PROPN
cjfa-28099	210	38	denotes	denote	VERB
cjfa-28099	210	39	the	the	DET
cjfa-28099	210	40	ratio	ratio	NOUN
cjfa-28099	210	41	of	of	ADP
cjfa-28099	210	42	net	net	ADJ
cjfa-28099	210	43	income	income	NOUN
cjfa-28099	210	44	to	to	ADP
cjfa-28099	210	45	total	total	ADJ
cjfa-28099	210	46	assets	asset	NOUN
cjfa-28099	210	47	.	.	PUNCT
cjfa-28099	211	1	finally	finally	ADV
cjfa-28099	211	2	,	,	PUNCT
cjfa-28099	211	3	dummy_indus	dummy_indus	PROPN
cjfa-28099	211	4	and	and	CCONJ
cjfa-28099	211	5	dummy_year	dummy_year	PROPN
cjfa-28099	211	6	present	present	ADJ
cjfa-28099	211	7	dummy	dummy	NOUN
cjfa-28099	211	8	for	for	ADP
cjfa-28099	211	9	each	each	DET
cjfa-28099	211	10	industry	industry	NOUN
cjfa-28099	211	11	and	and	CCONJ
cjfa-28099	211	12	each	each	DET
cjfa-28099	211	13	year	year	NOUN
cjfa-28099	211	14	.	.	PUNCT
cjfa-28099	212	1	result	result	VERB
cjfa-28099	212	2	descriptive	descriptive	ADJ
cjfa-28099	212	3	statistics	statistic	NOUN
cjfa-28099	212	4	table	table	NOUN
cjfa-28099	212	5	2	2	NUM
cjfa-28099	212	6	presents	present	VERB
cjfa-28099	212	7	descriptive	descriptive	ADJ
cjfa-28099	212	8	statistics	statistic	NOUN
cjfa-28099	212	9	of	of	ADP
cjfa-28099	212	10	tmt	tmt	PROPN
cjfa-28099	212	11	characteristics	characteristic	NOUN
cjfa-28099	212	12	and	and	CCONJ
cjfa-28099	212	13	earnings	earning	NOUN
cjfa-28099	212	14	management	management	NOUN
cjfa-28099	212	15	based	base	VERB
cjfa-28099	212	16	on	on	ADP
cjfa-28099	212	17	total	total	ADJ
cjfa-28099	212	18	sample	sample	NOUN
cjfa-28099	212	19	of	of	ADP
cjfa-28099	212	20	1,855	1,855	NUM
cjfa-28099	212	21	firm	firm	ADJ
cjfa-28099	212	22	-	-	PUNCT
cjfa-28099	212	23	year	year	NOUN
cjfa-28099	212	24	observations	observation	NOUN
cjfa-28099	212	25	.	.	PUNCT
cjfa-28099	213	1	the	the	DET
cjfa-28099	213	2	average	average	ADJ
cjfa-28099	213	3	values	value	NOUN
cjfa-28099	213	4	of	of	ADP
cjfa-28099	213	5	aem	aem	PROPN
cjfa-28099	213	6	,	,	PUNCT
cjfa-28099	213	7	rem	rem	PROPN
cjfa-28099	213	8	,	,	PUNCT
cjfa-28099	213	9	are	be	AUX
cjfa-28099	213	10	-0.0075	-0.0075	ADJ
cjfa-28099	213	11	,	,	PUNCT
cjfa-28099	213	12	and	and	CCONJ
cjfa-28099	213	13	0.0013	0.0013	NUM
cjfa-28099	213	14	.	.	PUNCT
cjfa-28099	214	1	to	to	PART
cjfa-28099	214	2	measure	measure	VERB
cjfa-28099	214	3	tmt	tmt	PROPN
cjfa-28099	214	4	characteristics	characteristic	NOUN
cjfa-28099	214	5	,	,	PUNCT
cjfa-28099	214	6	the	the	DET
cjfa-28099	214	7	results	result	NOUN
cjfa-28099	214	8	provide	provide	VERB
cjfa-28099	214	9	average	average	ADJ
cjfa-28099	214	10	age	age	NOUN
cjfa-28099	214	11	of	of	ADP
cjfa-28099	214	12	tmt	tmt	PROPN
cjfa-28099	214	13	is	be	AUX
cjfa-28099	214	14	58	58	NUM
cjfa-28099	214	15	years	year	NOUN
cjfa-28099	214	16	old	old	ADJ
cjfa-28099	214	17	,	,	PUNCT
cjfa-28099	214	18	with	with	ADP
cjfa-28099	214	19	the	the	DET
cjfa-28099	214	20	oldest	old	ADJ
cjfa-28099	214	21	tmt	tmt	PROPN
cjfa-28099	214	22	being	be	AUX
cjfa-28099	214	23	83.5	83.5	NUM
cjfa-28099	214	24	years	year	NOUN
cjfa-28099	214	25	old	old	ADJ
cjfa-28099	214	26	,	,	PUNCT
cjfa-28099	214	27	while	while	SCONJ
cjfa-28099	214	28	the	the	DET
cjfa-28099	214	29	youngest	young	ADJ
cjfa-28099	214	30	35	35	NUM
cjfa-28099	214	31	.	.	PUNCT
cjfa-28099	215	1	the	the	DET
cjfa-28099	215	2	median	median	NOUN
cjfa-28099	215	3	of	of	ADP
cjfa-28099	215	4	the	the	DET
cjfa-28099	215	5	age	age	NOUN
cjfa-28099	215	6	variable	variable	NOUN
cjfa-28099	215	7	is	be	AUX
cjfa-28099	215	8	58	58	NUM
cjfa-28099	215	9	years	year	NOUN
cjfa-28099	215	10	old	old	ADJ
cjfa-28099	215	11	.	.	PUNCT
cjfa-28099	216	1	gender	gender	NOUN
cjfa-28099	216	2	of	of	ADP
cjfa-28099	216	3	tmt	tmt	PROPN
cjfa-28099	216	4	reveals	reveal	VERB
cjfa-28099	216	5	proportion	proportion	NOUN
cjfa-28099	216	6	of	of	ADP
cjfa-28099	216	7	female	female	NOUN
cjfa-28099	216	8	as	as	ADP
cjfa-28099	216	9	16.56	16.56	NUM
cjfa-28099	216	10	%	%	NOUN
cjfa-28099	216	11	(	(	PUNCT
cjfa-28099	216	12	median	median	NOUN
cjfa-28099	216	13	is	be	AUX
cjfa-28099	216	14	25	25	NUM
cjfa-28099	216	15	%	%	NOUN
cjfa-28099	216	16	)	)	PUNCT
cjfa-28099	216	17	,	,	PUNCT
cjfa-28099	216	18	the	the	DET
cjfa-28099	216	19	percentage	percentage	NOUN
cjfa-28099	216	20	of	of	ADP
cjfa-28099	216	21	tmt	tmt	PROPN
cjfa-28099	216	22	who	who	PRON
cjfa-28099	216	23	has	have	VERB
cjfa-28099	216	24	masters	master	NOUN
cjfa-28099	216	25	’	'	PUNCT
cjfa-28099	216	26	degree	degree	NOUN
cjfa-28099	216	27	is	be	AUX
cjfa-28099	216	28	52.20	52.20	NUM
cjfa-28099	216	29	%	%	NOUN
cjfa-28099	216	30	,	,	PUNCT
cjfa-28099	216	31	the	the	DET
cjfa-28099	216	32	average	average	NOUN
cjfa-28099	216	33	of	of	ADP
cjfa-28099	216	34	tmt	tmt	PROPN
cjfa-28099	216	35	who	who	PRON
cjfa-28099	216	36	has	have	VERB
cjfa-28099	216	37	cpa	cpa	NOUN
cjfa-28099	216	38	certificate	certificate	NOUN
cjfa-28099	216	39	is	be	AUX
cjfa-28099	216	40	0.05	0.05	NUM
cjfa-28099	216	41	which	which	PRON
cjfa-28099	216	42	is	be	AUX
cjfa-28099	216	43	considered	consider	VERB
cjfa-28099	216	44	a	a	DET
cjfa-28099	216	45	small	small	ADJ
cjfa-28099	216	46	percentage	percentage	NOUN
cjfa-28099	216	47	for	for	ADP
cjfa-28099	216	48	tmt	tmt	PROPN
cjfa-28099	216	49	members	member	NOUN
cjfa-28099	216	50	with	with	ADP
cjfa-28099	216	51	accounting	accounting	NOUN
cjfa-28099	216	52	expertise	expertise	NOUN
cjfa-28099	216	53	.	.	PUNCT
cjfa-28099	217	1	on	on	ADP
cjfa-28099	217	2	tmt	tmt	PROPN
cjfa-28099	217	3	tenure	tenure	NOUN
cjfa-28099	217	4	,	,	PUNCT
cjfa-28099	217	5	results	result	NOUN
cjfa-28099	217	6	reveal	reveal	VERB
cjfa-28099	217	7	that	that	SCONJ
cjfa-28099	217	8	mean	mean	NOUN
cjfa-28099	217	9	of	of	ADP
cjfa-28099	217	10	tmt	tmt	PROPN
cjfa-28099	217	11	tenure	tenure	NOUN
cjfa-28099	217	12	is	be	AUX
cjfa-28099	217	13	9	9	NUM
cjfa-28099	217	14	years	year	NOUN
cjfa-28099	217	15	and	and	CCONJ
cjfa-28099	217	16	median	median	NOUN
cjfa-28099	217	17	is	be	AUX
cjfa-28099	217	18	7	7	NUM
cjfa-28099	217	19	years	year	NOUN
cjfa-28099	217	20	.	.	PUNCT
cjfa-28099	218	1	the	the	DET
cjfa-28099	218	2	averages	average	NOUN
cjfa-28099	218	3	of	of	ADP
cjfa-28099	218	4	control	control	NOUN
cjfa-28099	218	5	variables	variable	NOUN
cjfa-28099	218	6	,	,	PUNCT
cjfa-28099	218	7	size	size	NOUN
cjfa-28099	218	8	,	,	PUNCT
cjfa-28099	218	9	growth	growth	NOUN
cjfa-28099	218	10	,	,	PUNCT
cjfa-28099	218	11	lev	lev	NOUN
cjfa-28099	218	12	,	,	PUNCT
cjfa-28099	218	13	and	and	CCONJ
cjfa-28099	218	14	roa	roa	PROPN
cjfa-28099	218	15	are	be	AUX
cjfa-28099	218	16	8.4643	8.4643	NUM
cjfa-28099	218	17	,	,	PUNCT
cjfa-28099	218	18	142.7745	142.7745	NUM
cjfa-28099	218	19	,	,	PUNCT
cjfa-28099	218	20	0.4338	0.4338	NUM
cjfa-28099	218	21	and	and	CCONJ
cjfa-28099	218	22	0.0491	0.0491	NUM
cjfa-28099	218	23	,	,	PUNCT
cjfa-28099	218	24	respectively	respectively	ADV
cjfa-28099	218	25	.	.	PUNCT
cjfa-28099	218	26	table	table	NOUN
cjfa-28099	218	27	2	2	NUM
cjfa-28099	218	28	.	.	PUNCT
cjfa-28099	218	29	full	full	ADJ
cjfa-28099	218	30	sample	sample	NOUN
cjfa-28099	218	31	1,855	1,855	NUM
cjfa-28099	218	32	observations	observation	NOUN
cjfa-28099	218	33	during	during	ADP
cjfa-28099	218	34	2013–2017	2013–2017	NUM
cjfa-28099	218	35	variables	variable	NOUN
cjfa-28099	218	36	mean	mean	VERB
cjfa-28099	218	37	std.dev	std.dev	NUM
cjfa-28099	218	38	.	.	PUNCT
cjfa-28099	219	1	min	min	PROPN
cjfa-28099	219	2	median	median	PROPN
cjfa-28099	219	3	max	max	PROPN
cjfa-28099	219	4	aem	aem	PROPN
cjfa-28099	219	5	-0.0075	-0.0075	PROPN
cjfa-28099	219	6	0.1662	0.1662	NUM
cjfa-28099	219	7	-1.0010	-1.0010	PROPN
cjfa-28099	219	8	-0.0164	-0.0164	NOUN
cjfa-28099	219	9	2.7590	2.7590	NUM
cjfa-28099	219	10	rem	rem	PUNCT
cjfa-28099	219	11	0.0013	0.0013	NUM
cjfa-28099	219	12	0.1827	0.1827	NUM
cjfa-28099	219	13	-2.2471	-2.2471	NOUN
cjfa-28099	219	14	0.0012	0.0012	NUM
cjfa-28099	219	15	4.8024	4.8024	NUM
cjfa-28099	219	16	the	the	DET
cjfa-28099	219	17	characteristics	characteristic	NOUN
cjfa-28099	219	18	of	of	ADP
cjfa-28099	219	19	top	top	ADJ
cjfa-28099	219	20	management	management	NOUN
cjfa-28099	219	21	…	…	PUNCT
cjfa-28099	219	22	63	63	NUM
cjfa-28099	219	23	variables	variable	NOUN
cjfa-28099	219	24	mean	mean	VERB
cjfa-28099	219	25	std.dev	std.dev	NUM
cjfa-28099	219	26	.	.	PUNCT
cjfa-28099	220	1	min	min	PROPN
cjfa-28099	220	2	median	median	PROPN
cjfa-28099	220	3	max	max	PROPN
cjfa-28099	220	4	age	age	NOUN
cjfa-28099	220	5	58.3191	58.3191	NUM
cjfa-28099	220	6	6.9754	6.9754	NUM
cjfa-28099	220	7	35	35	NUM
cjfa-28099	220	8	58	58	NUM
cjfa-28099	220	9	83.5	83.5	NUM
cjfa-28099	220	10	gen	gen	PROPN
cjfa-28099	220	11	16.5633	16.5633	NUM
cjfa-28099	220	12	17.7323	17.7323	NUM
cjfa-28099	220	13	0	0	NUM
cjfa-28099	220	14	25	25	NUM
cjfa-28099	220	15	100	100	NUM
cjfa-28099	220	16	pma	pma	NOUN
cjfa-28099	220	17	52.1967	52.1967	NUM
cjfa-28099	220	18	26.5731	26.5731	NUM
cjfa-28099	220	19	0	0	NUM
cjfa-28099	220	20	50	50	NUM
cjfa-28099	220	21	100	100	NUM
cjfa-28099	220	22	pcpa	pcpa	VERB
cjfa-28099	220	23	0.0539	0.0539	NUM
cjfa-28099	220	24	0.2258	0.2258	NUM
cjfa-28099	220	25	0	0	NUM
cjfa-28099	220	26	0	0	NUM
cjfa-28099	220	27	1	1	NUM
cjfa-28099	220	28	tenure	tenure	NOUN
cjfa-28099	220	29	9.2504	9.2504	NUM
cjfa-28099	220	30	7.2882	7.2882	NUM
cjfa-28099	220	31	1	1	NUM
cjfa-28099	220	32	7.3333	7.3333	NUM
cjfa-28099	220	33	37	37	NUM
cjfa-28099	220	34	size	size	NOUN
cjfa-28099	220	35	8.4643	8.4643	NUM
cjfa-28099	220	36	1.4509	1.4509	NUM
cjfa-28099	220	37	4.0741	4.0741	NUM
cjfa-28099	220	38	8.2552	8.2552	NUM
cjfa-28099	220	39	13.8390	13.8390	NUM
cjfa-28099	220	40	growth	growth	NOUN
cjfa-28099	220	41	142.7745	142.7745	NUM
cjfa-28099	220	42	3614.419	3614.419	NUM
cjfa-28099	220	43	-100	-100	NUM
cjfa-28099	220	44	1.2873	1.2873	NUM
cjfa-28099	220	45	138115.2	138115.2	NUM
cjfa-28099	220	46	lev	lev	NOUN
cjfa-28099	220	47	0.4338	0.4338	NUM
cjfa-28099	220	48	1.5387	1.5387	NUM
cjfa-28099	220	49	0.0007	0.0007	NUM
cjfa-28099	220	50	0.3899	0.3899	NUM
cjfa-28099	220	51	65.7995	65.7995	NUM
cjfa-28099	220	52	roa	roa	NOUN
cjfa-28099	220	53	0.0491	0.0491	NUM
cjfa-28099	220	54	0.1288	0.1288	NUM
cjfa-28099	220	55	-2.4481	-2.4481	NOUN
cjfa-28099	220	56	0.0498	0.0498	NUM
cjfa-28099	220	57	1.6898	1.6898	NUM
cjfa-28099	221	1	n	n	CCONJ
cjfa-28099	221	2	o	o	NOUN
cjfa-28099	221	3	t	t	NOUN
cjfa-28099	221	4	e	e	X
cjfa-28099	221	5	s	s	X
cjfa-28099	221	6	:	:	PUNCT
cjfa-28099	221	7	variable	variable	ADJ
cjfa-28099	221	8	definitions	definition	NOUN
cjfa-28099	221	9	are	be	AUX
cjfa-28099	221	10	in	in	ADP
cjfa-28099	221	11	appendix	appendix	PROPN
cjfa-28099	221	12	b.	b.	PROPN
cjfa-28099	221	13	s	s	PART
cjfa-28099	221	14	o	o	NOUN
cjfa-28099	221	15	u	u	NOUN
cjfa-28099	221	16	r	r	NOUN
cjfa-28099	221	17	c	c	NOUN
cjfa-28099	221	18	e	e	NOUN
cjfa-28099	221	19	:	:	PUNCT
cjfa-28099	221	20	author	author	PROPN
cjfa-28099	221	21	’s	’s	PART
cjfa-28099	221	22	computation	computation	NOUN
cjfa-28099	221	23	,	,	PUNCT
cjfa-28099	221	24	2018	2018	NUM
cjfa-28099	221	25	.	.	PUNCT
cjfa-28099	222	1	correlation	correlation	NOUN
cjfa-28099	222	2	matrix	matrix	NOUN
cjfa-28099	222	3	table	table	NOUN
cjfa-28099	222	4	3	3	NUM
cjfa-28099	222	5	presents	present	VERB
cjfa-28099	222	6	the	the	DET
cjfa-28099	222	7	variables	variable	NOUN
cjfa-28099	222	8	correlation	correlation	NOUN
cjfa-28099	222	9	among	among	ADP
cjfa-28099	222	10	tmt	tmt	PROPN
cjfa-28099	222	11	characteristics	characteristic	NOUN
cjfa-28099	222	12	and	and	CCONJ
cjfa-28099	222	13	earnings	earning	NOUN
cjfa-28099	222	14	management	management	NOUN
cjfa-28099	222	15	.	.	PUNCT
cjfa-28099	223	1	the	the	DET
cjfa-28099	223	2	age	age	NOUN
cjfa-28099	223	3	is	be	AUX
cjfa-28099	223	4	negatively	negatively	ADV
cjfa-28099	223	5	correlated	correlate	VERB
cjfa-28099	223	6	with	with	ADP
cjfa-28099	223	7	aem	aem	PROPN
cjfa-28099	223	8	(	(	PUNCT
cjfa-28099	223	9	-0.060	-0.060	PROPN
cjfa-28099	223	10	)	)	PUNCT
cjfa-28099	223	11	and	and	CCONJ
cjfa-28099	223	12	positively	positively	ADV
cjfa-28099	223	13	correlated	correlate	VERB
cjfa-28099	223	14	with	with	ADP
cjfa-28099	223	15	rem	rem	X
cjfa-28099	223	16	(	(	PUNCT
cjfa-28099	223	17	0.063	0.063	NUM
cjfa-28099	223	18	)	)	PUNCT
cjfa-28099	223	19	.	.	PUNCT
cjfa-28099	224	1	tmt	tmt	PROPN
cjfa-28099	224	2	with	with	ADP
cjfa-28099	224	3	masters	master	NOUN
cjfa-28099	224	4	’	'	PUNCT
cjfa-28099	224	5	degree	degree	NOUN
cjfa-28099	224	6	is	be	AUX
cjfa-28099	224	7	positively	positively	ADV
cjfa-28099	224	8	correlated	correlate	VERB
cjfa-28099	224	9	with	with	ADP
cjfa-28099	224	10	aem	aem	PROPN
cjfa-28099	224	11	(	(	PUNCT
cjfa-28099	224	12	0.048	0.048	NUM
cjfa-28099	224	13	)	)	PUNCT
cjfa-28099	224	14	,	,	PUNCT
cjfa-28099	224	15	tenure	tenure	NOUN
cjfa-28099	224	16	of	of	ADP
cjfa-28099	224	17	tmt	tmt	PROPN
cjfa-28099	224	18	is	be	AUX
cjfa-28099	224	19	negatively	negatively	ADV
cjfa-28099	224	20	correlated	correlate	VERB
cjfa-28099	224	21	with	with	ADP
cjfa-28099	224	22	aem	aem	PROPN
cjfa-28099	224	23	(	(	PUNCT
cjfa-28099	224	24	-0.042	-0.042	NOUN
cjfa-28099	224	25	)	)	PUNCT
cjfa-28099	224	26	but	but	CCONJ
cjfa-28099	224	27	positively	positively	ADV
cjfa-28099	224	28	correlated	correlate	VERB
cjfa-28099	224	29	with	with	ADP
cjfa-28099	224	30	rem	rem	X
cjfa-28099	224	31	(	(	PUNCT
cjfa-28099	224	32	0.044	0.044	NUM
cjfa-28099	224	33	)	)	PUNCT
cjfa-28099	224	34	.	.	PUNCT
cjfa-28099	225	1	among	among	ADP
cjfa-28099	225	2	control	control	NOUN
cjfa-28099	225	3	variables	variable	NOUN
cjfa-28099	225	4	,	,	PUNCT
cjfa-28099	225	5	there	there	PRON
cjfa-28099	225	6	is	be	VERB
cjfa-28099	225	7	a	a	DET
cjfa-28099	225	8	positive	positive	ADJ
cjfa-28099	225	9	correlation	correlation	NOUN
cjfa-28099	225	10	between	between	ADP
cjfa-28099	225	11	tenure	tenure	NOUN
cjfa-28099	225	12	and	and	CCONJ
cjfa-28099	225	13	lev	lev	NOUN
cjfa-28099	225	14	(	(	PUNCT
cjfa-28099	225	15	0.039	0.039	NUM
cjfa-28099	225	16	)	)	PUNCT
cjfa-28099	225	17	,	,	PUNCT
cjfa-28099	225	18	and	and	CCONJ
cjfa-28099	225	19	there	there	PRON
cjfa-28099	225	20	are	be	VERB
cjfa-28099	225	21	the	the	DET
cjfa-28099	225	22	negative	negative	ADJ
cjfa-28099	225	23	correlation	correlation	NOUN
cjfa-28099	225	24	between	between	ADP
cjfa-28099	225	25	roa	roa	NOUN
cjfa-28099	225	26	and	and	CCONJ
cjfa-28099	225	27	size	size	NOUN
cjfa-28099	225	28	(	(	PUNCT
cjfa-28099	225	29	-0.068	-0.068	NOUN
cjfa-28099	225	30	)	)	PUNCT
cjfa-28099	225	31	,	,	PUNCT
cjfa-28099	225	32	and	and	CCONJ
cjfa-28099	225	33	positive	positive	ADJ
cjfa-28099	225	34	correlation	correlation	NOUN
cjfa-28099	225	35	between	between	ADP
cjfa-28099	225	36	roa	roa	NOUN
cjfa-28099	225	37	and	and	CCONJ
cjfa-28099	225	38	lev	lev	NOUN
cjfa-28099	225	39	(	(	PUNCT
cjfa-28099	225	40	0.056	0.056	NUM
cjfa-28099	225	41	)	)	PUNCT
cjfa-28099	225	42	.	.	PUNCT
cjfa-28099	226	1	table	table	NOUN
cjfa-28099	226	2	3	3	NUM
cjfa-28099	226	3	.	.	PUNCT
cjfa-28099	226	4	presents	present	VERB
cjfa-28099	226	5	the	the	DET
cjfa-28099	226	6	variables	variables	PROPN
cjfa-28099	226	7	correlation	correlation	NOUN
cjfa-28099	226	8	aem	aem	PROPN
cjfa-28099	226	9	rem	rem	PROPN
cjfa-28099	226	10	age	age	NOUN
cjfa-28099	226	11	gen	gen	PROPN
cjfa-28099	226	12	pma	pma	PROPN
cjfa-28099	226	13	pcpa	pcpa	PROPN
cjfa-28099	226	14	tenure	tenure	NOUN
cjfa-28099	226	15	size	size	NOUN
cjfa-28099	226	16	growth	growth	NOUN
cjfa-28099	226	17	lev	lev	NOUN
cjfa-28099	226	18	rem	rem	X
cjfa-28099	226	19	-0.557	-0.557	PUNCT
cjfa-28099	226	20	*	*	PUNCT
cjfa-28099	226	21	*	*	PUNCT
cjfa-28099	226	22	*	*	SYM
cjfa-28099	226	23	1	1	NUM
cjfa-28099	226	24	age	age	NOUN
cjfa-28099	226	25	-0.060	-0.060	NOUN
cjfa-28099	226	26	*	*	PUNCT
cjfa-28099	226	27	*	*	PUNCT
cjfa-28099	226	28	*	*	PUNCT
cjfa-28099	227	1	0.063	0.063	NUM
cjfa-28099	227	2	*	*	PUNCT
cjfa-28099	227	3	*	*	PUNCT
cjfa-28099	227	4	*	*	SYM
cjfa-28099	227	5	1	1	NUM
cjfa-28099	227	6	gen	gen	PROPN
cjfa-28099	227	7	0.013	0.013	NUM
cjfa-28099	227	8	0.003	0.003	NUM
cjfa-28099	227	9	-0.138	-0.138	PROPN
cjfa-28099	227	10	*	*	PUNCT
cjfa-28099	227	11	*	*	PUNCT
cjfa-28099	227	12	*	*	PUNCT
cjfa-28099	227	13	1	1	NUM
cjfa-28099	227	14	pma	pma	NOUN
cjfa-28099	227	15	0.048	0.048	PROPN
cjfa-28099	227	16	*	*	PROPN
cjfa-28099	227	17	*	*	PUNCT
cjfa-28099	227	18	-0.029	-0.029	NOUN
cjfa-28099	227	19	-0.151	-0.151	PUNCT
cjfa-28099	227	20	*	*	PUNCT
cjfa-28099	227	21	*	*	PUNCT
cjfa-28099	227	22	*	*	PUNCT
cjfa-28099	227	23	0.107	0.107	NUM
cjfa-28099	227	24	*	*	PUNCT
cjfa-28099	227	25	*	*	PUNCT
cjfa-28099	227	26	*	*	SYM
cjfa-28099	227	27	1	1	NUM
cjfa-28099	227	28	pcpa	pcpa	NOUN
cjfa-28099	227	29	-0.010	-0.010	PUNCT
cjfa-28099	227	30	-0.013	-0.013	PUNCT
cjfa-28099	227	31	-0.031	-0.031	NOUN
cjfa-28099	227	32	0.060	0.060	NOUN
cjfa-28099	227	33	*	*	PUNCT
cjfa-28099	227	34	*	*	PUNCT
cjfa-28099	227	35	*	*	PUNCT
cjfa-28099	227	36	-0.006	-0.006	PROPN
cjfa-28099	227	37	1	1	NUM
cjfa-28099	227	38	table	table	NOUN
cjfa-28099	227	39	2	2	NUM
cjfa-28099	227	40	.	.	PUNCT
cjfa-28099	227	41	full	full	ADJ
cjfa-28099	227	42	sample	sample	NOUN
cjfa-28099	227	43	…	…	PUNCT
cjfa-28099	227	44	rojana	rojana	PROPN
cjfa-28099	227	45	khunkaew	khunkaew	NOUN
cjfa-28099	227	46	,	,	PUNCT
cjfa-28099	227	47	yang	yang	PROPN
cjfa-28099	227	48	qingxiang64	qingxiang64	PROPN
cjfa-28099	227	49	aem	aem	PROPN
cjfa-28099	227	50	rem	rem	PROPN
cjfa-28099	227	51	age	age	NOUN
cjfa-28099	227	52	gen	gen	PROPN
cjfa-28099	227	53	pma	pma	PROPN
cjfa-28099	227	54	pcpa	pcpa	PROPN
cjfa-28099	227	55	tenure	tenure	NOUN
cjfa-28099	227	56	size	size	NOUN
cjfa-28099	227	57	growth	growth	NOUN
cjfa-28099	227	58	lev	lev	NOUN
cjfa-28099	227	59	tenure	tenure	NOUN
cjfa-28099	227	60	-0.042	-0.042	PUNCT
cjfa-28099	227	61	*	*	NOUN
cjfa-28099	227	62	0.044	0.044	NUM
cjfa-28099	227	63	*	*	PUNCT
cjfa-28099	227	64	0.264	0.264	NUM
cjfa-28099	227	65	*	*	PUNCT
cjfa-28099	227	66	*	*	PUNCT
cjfa-28099	227	67	*	*	PUNCT
cjfa-28099	227	68	-0.118	-0.118	PUNCT
cjfa-28099	227	69	*	*	PUNCT
cjfa-28099	227	70	*	*	PUNCT
cjfa-28099	227	71	*	*	PUNCT
cjfa-28099	227	72	-0.018	-0.018	NOUN
cjfa-28099	227	73	-0.043	-0.043	X
cjfa-28099	227	74	*	*	SYM
cjfa-28099	227	75	1	1	NUM
cjfa-28099	227	76	size	size	NOUN
cjfa-28099	227	77	0.063	0.063	NUM
cjfa-28099	227	78	*	*	PUNCT
cjfa-28099	227	79	*	*	PUNCT
cjfa-28099	227	80	*	*	PUNCT
cjfa-28099	227	81	-0.029	-0.029	NOUN
cjfa-28099	227	82	0.008	0.008	NUM
cjfa-28099	227	83	-0.119	-0.119	NOUN
cjfa-28099	227	84	*	*	PUNCT
cjfa-28099	227	85	*	*	PUNCT
cjfa-28099	227	86	*	*	PUNCT
cjfa-28099	227	87	0.232	0.232	NUM
cjfa-28099	227	88	*	*	PUNCT
cjfa-28099	227	89	*	*	PUNCT
cjfa-28099	227	90	*	*	PUNCT
cjfa-28099	227	91	0.033	0.033	NUM
cjfa-28099	227	92	-0.001	-0.001	NUM
cjfa-28099	227	93	1	1	NUM
cjfa-28099	227	94	growth	growth	NOUN
cjfa-28099	227	95	0.014	0.014	NUM
cjfa-28099	227	96	0.173	0.173	NUM
cjfa-28099	227	97	*	*	PUNCT
cjfa-28099	227	98	*	*	PUNCT
cjfa-28099	227	99	*	*	PUNCT
cjfa-28099	227	100	0.022	0.022	NUM
cjfa-28099	227	101	-0.011	-0.011	NUM
cjfa-28099	227	102	0.005	0.005	NUM
cjfa-28099	227	103	-0.005	-0.005	NUM
cjfa-28099	227	104	-0.037	-0.037	PUNCT
cjfa-28099	227	105	0.007	0.007	NUM
cjfa-28099	227	106	1	1	NUM
cjfa-28099	227	107	lev	lev	NOUN
cjfa-28099	227	108	-0.002	-0.002	PUNCT
cjfa-28099	227	109	-0.001	-0.001	NOUN
cjfa-28099	227	110	0.021	0.021	NUM
cjfa-28099	227	111	-0.030	-0.030	NUM
cjfa-28099	227	112	-0.009	-0.009	X
cjfa-28099	227	113	-0.015	-0.015	ADP
cjfa-28099	227	114	0.039	0.039	NUM
cjfa-28099	227	115	*	*	PUNCT
cjfa-28099	227	116	-0.020	-0.020	PUNCT
cjfa-28099	227	117	0.001	0.001	NUM
cjfa-28099	227	118	1	1	NUM
cjfa-28099	227	119	roa	roa	NOUN
cjfa-28099	227	120	0.508	0.508	NUM
cjfa-28099	227	121	*	*	PUNCT
cjfa-28099	227	122	*	*	PUNCT
cjfa-28099	227	123	*	*	PUNCT
cjfa-28099	227	124	0.031	0.031	NUM
cjfa-28099	227	125	-0.015	-0.015	PUNCT
cjfa-28099	227	126	0.016	0.016	NUM
cjfa-28099	227	127	-0.016	-0.016	NUM
cjfa-28099	227	128	0.004	0.004	NUM
cjfa-28099	227	129	-0.014	-0.014	NOUN
cjfa-28099	227	130	-0.068	-0.068	NOUN
cjfa-28099	227	131	*	*	PUNCT
cjfa-28099	227	132	*	*	PUNCT
cjfa-28099	227	133	*	*	PUNCT
cjfa-28099	227	134	0.002	0.002	NUM
cjfa-28099	227	135	0.056	0.056	NUM
cjfa-28099	227	136	*	*	PUNCT
cjfa-28099	227	137	*	*	PUNCT
cjfa-28099	227	138	*	*	PUNCT
cjfa-28099	227	139	n	n	NUM
cjfa-28099	227	140	o	o	NOUN
cjfa-28099	227	141	t	t	NOUN
cjfa-28099	227	142	e	e	X
cjfa-28099	227	143	s	s	X
cjfa-28099	227	144	:	:	PUNCT
cjfa-28099	227	145	variable	variable	ADJ
cjfa-28099	227	146	definitions	definition	NOUN
cjfa-28099	227	147	are	be	AUX
cjfa-28099	227	148	in	in	ADP
cjfa-28099	227	149	appendix	appendix	PROPN
cjfa-28099	227	150	b.	b.	NOUN
cjfa-28099	228	1	*	*	PUNCT
cjfa-28099	228	2	*	*	PUNCT
cjfa-28099	228	3	*	*	PUNCT
cjfa-28099	228	4	,	,	PUNCT
cjfa-28099	228	5	*	*	PUNCT
cjfa-28099	228	6	*	*	PUNCT
cjfa-28099	228	7	,	,	PUNCT
cjfa-28099	228	8	and	and	CCONJ
cjfa-28099	228	9	*	*	PUNCT
cjfa-28099	228	10	indicate	indicate	VERB
cjfa-28099	228	11	significance	significance	NOUN
cjfa-28099	228	12	at	at	ADP
cjfa-28099	228	13	1	1	NUM
cjfa-28099	228	14	%	%	NOUN
cjfa-28099	228	15	,	,	PUNCT
cjfa-28099	228	16	5	5	NUM
cjfa-28099	228	17	%	%	NOUN
cjfa-28099	228	18	and	and	CCONJ
cjfa-28099	228	19	10	10	NUM
cjfa-28099	228	20	%	%	NOUN
cjfa-28099	228	21	,	,	PUNCT
cjfa-28099	228	22	respectively	respectively	ADV
cjfa-28099	228	23	.	.	PUNCT
cjfa-28099	229	1	s	s	PART
cjfa-28099	229	2	o	o	X
cjfa-28099	229	3	u	u	NOUN
cjfa-28099	229	4	r	r	NOUN
cjfa-28099	229	5	c	c	NOUN
cjfa-28099	229	6	e	e	NOUN
cjfa-28099	229	7	:	:	PUNCT
cjfa-28099	229	8	author	author	PROPN
cjfa-28099	229	9	’s	’s	PART
cjfa-28099	229	10	computation	computation	NOUN
cjfa-28099	229	11	,	,	PUNCT
cjfa-28099	229	12	2018	2018	NUM
cjfa-28099	229	13	.	.	PUNCT
cjfa-28099	230	1	the	the	DET
cjfa-28099	230	2	effect	effect	NOUN
cjfa-28099	230	3	of	of	ADP
cjfa-28099	230	4	tmt	tmt	PROPN
cjfa-28099	230	5	characteristics	characteristic	NOUN
cjfa-28099	230	6	on	on	ADP
cjfa-28099	230	7	earnings	earning	NOUN
cjfa-28099	230	8	management	management	NOUN
cjfa-28099	230	9	based	base	VERB
cjfa-28099	230	10	on	on	ADP
cjfa-28099	230	11	thai	thai	PROPN
cjfa-28099	230	12	firm	firm	NOUN
cjfa-28099	230	13	-	-	PUNCT
cjfa-28099	230	14	listed	list	VERB
cjfa-28099	230	15	observations	observation	NOUN
cjfa-28099	230	16	table	table	NOUN
cjfa-28099	230	17	4	4	NUM
cjfa-28099	230	18	presents	present	VERB
cjfa-28099	230	19	the	the	DET
cjfa-28099	230	20	regression	regression	NOUN
cjfa-28099	230	21	result	result	NOUN
cjfa-28099	230	22	of	of	ADP
cjfa-28099	230	23	tmt	tmt	PROPN
cjfa-28099	230	24	characteristics	characteristic	NOUN
cjfa-28099	230	25	and	and	CCONJ
cjfa-28099	230	26	earnings	earning	NOUN
cjfa-28099	230	27	management	management	NOUN
cjfa-28099	230	28	both	both	DET
cjfa-28099	230	29	aem	aem	PROPN
cjfa-28099	230	30	and	and	CCONJ
cjfa-28099	230	31	rem	rem	VERB
cjfa-28099	230	32	by	by	ADP
cjfa-28099	230	33	using	use	VERB
cjfa-28099	230	34	1,855	1,855	NUM
cjfa-28099	230	35	firm	firm	ADJ
cjfa-28099	230	36	-	-	PUNCT
cjfa-28099	230	37	years	year	NOUN
cjfa-28099	230	38	(	(	PUNCT
cjfa-28099	230	39	all	all	DET
cjfa-28099	230	40	observations	observation	NOUN
cjfa-28099	230	41	)	)	PUNCT
cjfa-28099	230	42	in	in	ADP
cjfa-28099	230	43	2013–2017	2013–2017	NUM
cjfa-28099	230	44	.	.	PUNCT
cjfa-28099	231	1	the	the	DET
cjfa-28099	231	2	columns	column	NOUN
cjfa-28099	231	3	(	(	PUNCT
cjfa-28099	231	4	1	1	NUM
cjfa-28099	231	5	)	)	PUNCT
cjfa-28099	231	6	to	to	ADP
cjfa-28099	231	7	(	(	PUNCT
cjfa-28099	231	8	5	5	X
cjfa-28099	231	9	)	)	PUNCT
cjfa-28099	231	10	show	show	VERB
cjfa-28099	231	11	the	the	DET
cjfa-28099	231	12	effect	effect	NOUN
cjfa-28099	231	13	of	of	ADP
cjfa-28099	231	14	each	each	DET
cjfa-28099	231	15	variable	variable	NOUN
cjfa-28099	231	16	on	on	ADP
cjfa-28099	231	17	aem	aem	PROPN
cjfa-28099	231	18	including	include	VERB
cjfa-28099	231	19	are	be	AUX
cjfa-28099	231	20	age	age	NOUN
cjfa-28099	231	21	,	,	PUNCT
cjfa-28099	231	22	gen	gen	PROPN
cjfa-28099	231	23	,	,	PUNCT
cjfa-28099	231	24	pms	pm	NOUN
cjfa-28099	231	25	,	,	PUNCT
cjfa-28099	231	26	pcpa	pcpa	NOUN
cjfa-28099	231	27	,	,	PUNCT
cjfa-28099	231	28	and	and	CCONJ
cjfa-28099	231	29	tenure	tenure	NOUN
cjfa-28099	231	30	.	.	PUNCT
cjfa-28099	232	1	the	the	DET
cjfa-28099	232	2	result	result	NOUN
cjfa-28099	232	3	found	find	VERB
cjfa-28099	232	4	age	age	NOUN
cjfa-28099	232	5	,	,	PUNCT
cjfa-28099	232	6	pcpa	pcpa	NOUN
cjfa-28099	232	7	and	and	CCONJ
cjfa-28099	232	8	tenure	tenure	NOUN
cjfa-28099	232	9	negatively	negatively	ADV
cjfa-28099	232	10	related	relate	VERB
cjfa-28099	232	11	to	to	ADP
cjfa-28099	232	12	aem	aem	PROPN
cjfa-28099	232	13	as	as	ADP
cjfa-28099	232	14	the	the	DET
cjfa-28099	232	15	coefficient	coefficient	NOUN
cjfa-28099	232	16	-0.0163	-0.0163	NOUN
cjfa-28099	232	17	,	,	PUNCT
cjfa-28099	232	18	-0.0273	-0.0273	NOUN
cjfa-28099	232	19	,	,	PUNCT
cjfa-28099	232	20	and	and	CCONJ
cjfa-28099	232	21	-0.0179	-0.0179	PROPN
cjfa-28099	232	22	,	,	PUNCT
cjfa-28099	232	23	respectively	respectively	ADV
cjfa-28099	232	24	.	.	PUNCT
cjfa-28099	233	1	column	column	NOUN
cjfa-28099	233	2	(	(	PUNCT
cjfa-28099	233	3	6	6	X
cjfa-28099	233	4	)	)	PUNCT
cjfa-28099	233	5	investigates	investigate	VERB
cjfa-28099	233	6	the	the	DET
cjfa-28099	233	7	effect	effect	NOUN
cjfa-28099	233	8	of	of	ADP
cjfa-28099	233	9	all	all	DET
cjfa-28099	233	10	tmt	tmt	PROPN
cjfa-28099	233	11	characteristics	characteristic	NOUN
cjfa-28099	233	12	on	on	ADP
cjfa-28099	233	13	aem	aem	PROPN
cjfa-28099	233	14	;	;	PUNCT
cjfa-28099	233	15	the	the	DET
cjfa-28099	233	16	result	result	NOUN
cjfa-28099	233	17	is	be	AUX
cjfa-28099	233	18	consistent	consistent	ADJ
cjfa-28099	233	19	with	with	ADP
cjfa-28099	233	20	each	each	DET
cjfa-28099	233	21	variable	variable	ADJ
cjfa-28099	233	22	equation	equation	NOUN
cjfa-28099	233	23	,	,	PUNCT
cjfa-28099	233	24	tmt	tmt	PROPN
cjfa-28099	233	25	age	age	NOUN
cjfa-28099	233	26	,	,	PUNCT
cjfa-28099	233	27	cpa	cpa	NOUN
cjfa-28099	233	28	possessing	possessing	NOUN
cjfa-28099	233	29	and	and	CCONJ
cjfa-28099	233	30	tenure	tenure	NOUN
cjfa-28099	233	31	are	be	AUX
cjfa-28099	233	32	still	still	ADV
cjfa-28099	233	33	negatively	negatively	ADV
cjfa-28099	233	34	related	relate	VERB
cjfa-28099	233	35	with	with	ADP
cjfa-28099	233	36	aem	aem	PROPN
cjfa-28099	233	37	(	(	PUNCT
cjfa-28099	233	38	the	the	DET
cjfa-28099	233	39	coefficient	coefficient	NOUN
cjfa-28099	233	40	-0.0132	-0.0132	PROPN
cjfa-28099	233	41	,	,	PUNCT
cjfa-28099	233	42	-0.0296	-0.0296	NOUN
cjfa-28099	233	43	and	and	CCONJ
cjfa-28099	233	44	-0.149	-0.149	PRON
cjfa-28099	233	45	,	,	PUNCT
cjfa-28099	233	46	respectively	respectively	ADV
cjfa-28099	233	47	)	)	PUNCT
cjfa-28099	233	48	,	,	PUNCT
cjfa-28099	233	49	which	which	PRON
cjfa-28099	233	50	reveal	reveal	VERB
cjfa-28099	233	51	aem	aem	NOUN
cjfa-28099	233	52	will	will	AUX
cjfa-28099	233	53	decrease	decrease	VERB
cjfa-28099	233	54	1.32	1.32	NUM
cjfa-28099	233	55	%	%	NOUN
cjfa-28099	233	56	when	when	SCONJ
cjfa-28099	233	57	the	the	DET
cjfa-28099	233	58	average	average	ADJ
cjfa-28099	233	59	age	age	NOUN
cjfa-28099	233	60	of	of	ADP
cjfa-28099	233	61	tmt	tmt	PROPN
cjfa-28099	233	62	is	be	AUX
cjfa-28099	233	63	over	over	ADP
cjfa-28099	233	64	58	58	NUM
cjfa-28099	233	65	year	year	NOUN
cjfa-28099	233	66	(	(	PUNCT
cjfa-28099	233	67	the	the	DET
cjfa-28099	233	68	median	median	NOUN
cjfa-28099	233	69	)	)	PUNCT
cjfa-28099	233	70	or	or	CCONJ
cjfa-28099	233	71	it	it	PRON
cjfa-28099	233	72	can	can	AUX
cjfa-28099	233	73	be	be	AUX
cjfa-28099	233	74	said	say	VERB
cjfa-28099	233	75	that	that	SCONJ
cjfa-28099	233	76	older	old	ADJ
cjfa-28099	233	77	tmt	tmt	PROPN
cjfa-28099	233	78	would	would	AUX
cjfa-28099	233	79	report	report	VERB
cjfa-28099	233	80	less	less	ADJ
cjfa-28099	233	81	level	level	NOUN
cjfa-28099	233	82	of	of	ADP
cjfa-28099	233	83	aem	aem	NOUN
cjfa-28099	233	84	compared	compare	VERB
cjfa-28099	233	85	to	to	ADP
cjfa-28099	233	86	younger	young	ADJ
cjfa-28099	233	87	.	.	PUNCT
cjfa-28099	234	1	consistent	consistent	ADJ
cjfa-28099	234	2	with	with	ADP
cjfa-28099	234	3	the	the	DET
cjfa-28099	234	4	prior	prior	ADJ
cjfa-28099	234	5	study	study	NOUN
cjfa-28099	234	6	,	,	PUNCT
cjfa-28099	234	7	researcher	researcher	NOUN
cjfa-28099	234	8	provides	provide	VERB
cjfa-28099	234	9	older	old	ADJ
cjfa-28099	234	10	chairman	chairman	NOUN
cjfa-28099	234	11	and	and	CCONJ
cjfa-28099	234	12	ceo	ceo	NOUN
cjfa-28099	234	13	are	be	AUX
cjfa-28099	234	14	more	more	ADV
cjfa-28099	234	15	ethical	ethical	ADJ
cjfa-28099	234	16	and	and	CCONJ
cjfa-28099	234	17	have	have	VERB
cjfa-28099	234	18	conservative	conservative	ADJ
cjfa-28099	234	19	behavior	behavior	NOUN
cjfa-28099	234	20	that	that	PRON
cjfa-28099	234	21	lead	lead	VERB
cjfa-28099	234	22	to	to	PART
cjfa-28099	234	23	decrease	decrease	VERB
cjfa-28099	234	24	discretionary	discretionary	ADJ
cjfa-28099	234	25	accruals	accrual	NOUN
cjfa-28099	234	26	and	and	CCONJ
cjfa-28099	234	27	report	report	VERB
cjfa-28099	234	28	more	more	ADJ
cjfa-28099	234	29	quality	quality	NOUN
cjfa-28099	234	30	of	of	ADP
cjfa-28099	234	31	earnings	earning	NOUN
cjfa-28099	234	32	(	(	PUNCT
cjfa-28099	234	33	santoso	santoso	NOUN
cjfa-28099	234	34	&	&	CCONJ
cjfa-28099	234	35	fu	fu	PROPN
cjfa-28099	234	36	,	,	PUNCT
cjfa-28099	234	37	2014	2014	NUM
cjfa-28099	234	38	;	;	PUNCT
cjfa-28099	235	1	xiong	xiong	PROPN
cjfa-28099	235	2	,	,	PUNCT
cjfa-28099	235	3	2016	2016	NUM
cjfa-28099	235	4	)	)	PUNCT
cjfa-28099	235	5	.	.	PUNCT
cjfa-28099	236	1	table	table	NOUN
cjfa-28099	236	2	3	3	NUM
cjfa-28099	236	3	.	.	PUNCT
cjfa-28099	236	4	presents	present	NOUN
cjfa-28099	236	5	…	…	PUNCT
cjfa-28099	236	6	the	the	DET
cjfa-28099	236	7	characteristics	characteristic	NOUN
cjfa-28099	236	8	of	of	ADP
cjfa-28099	236	9	top	top	ADJ
cjfa-28099	236	10	management	management	NOUN
cjfa-28099	236	11	…	…	PUNCT
cjfa-28099	236	12	65	65	NUM
cjfa-28099	236	13	table	table	NOUN
cjfa-28099	236	14	4	4	NUM
cjfa-28099	236	15	.	.	PUNCT
cjfa-28099	237	1	regression	regression	NOUN
cjfa-28099	237	2	of	of	ADP
cjfa-28099	237	3	tmt	tmt	PROPN
cjfa-28099	237	4	characteristics	characteristic	NOUN
cjfa-28099	237	5	on	on	ADP
cjfa-28099	237	6	accrual	accrual	ADJ
cjfa-28099	237	7	earnings	earning	NOUN
cjfa-28099	237	8	management	management	NOUN
cjfa-28099	237	9	(	(	PUNCT
cjfa-28099	237	10	aem	aem	PROPN
cjfa-28099	237	11	)	)	PUNCT
cjfa-28099	237	12	on	on	ADP
cjfa-28099	237	13	all	all	DET
cjfa-28099	237	14	sample	sample	NOUN
cjfa-28099	237	15	(	(	PUNCT
cjfa-28099	237	16	1,855	1,855	NUM
cjfa-28099	237	17	firm	firm	ADJ
cjfa-28099	237	18	-	-	PUNCT
cjfa-28099	237	19	years	year	NOUN
cjfa-28099	237	20	)	)	PUNCT
cjfa-28099	237	21	aem	aem	NOUN
cjfa-28099	237	22	(	(	PUNCT
cjfa-28099	237	23	1	1	NUM
cjfa-28099	237	24	)	)	PUNCT
cjfa-28099	237	25	(	(	PUNCT
cjfa-28099	237	26	2	2	NUM
cjfa-28099	237	27	)	)	PUNCT
cjfa-28099	237	28	(	(	PUNCT
cjfa-28099	237	29	3	3	X
cjfa-28099	237	30	)	)	PUNCT
cjfa-28099	237	31	(	(	PUNCT
cjfa-28099	237	32	4	4	NUM
cjfa-28099	237	33	)	)	PUNCT
cjfa-28099	237	34	(	(	PUNCT
cjfa-28099	237	35	5	5	NUM
cjfa-28099	237	36	)	)	PUNCT
cjfa-28099	237	37	(	(	PUNCT
cjfa-28099	237	38	6	6	X
cjfa-28099	237	39	)	)	PUNCT
cjfa-28099	237	40	intercept	intercept	NOUN
cjfa-28099	237	41	-0.0734	-0.0734	ADJ
cjfa-28099	237	42	-.0783	-.0783	PUNCT
cjfa-28099	237	43	-0.0808	-0.0808	NOUN
cjfa-28099	237	44	*	*	PUNCT
cjfa-28099	237	45	-0.0750	-0.0750	NOUN
cjfa-28099	237	46	-0.0718	-0.0718	NOUN
cjfa-28099	237	47	-0.0711	-0.0711	NOUN
cjfa-28099	237	48	(	(	PUNCT
cjfa-28099	237	49	-1.53	-1.53	NUM
cjfa-28099	237	50	)	)	PUNCT
cjfa-28099	237	51	(	(	PUNCT
cjfa-28099	237	52	-1.59	-1.59	NUM
cjfa-28099	237	53	)	)	PUNCT
cjfa-28099	237	54	(	(	PUNCT
cjfa-28099	237	55	-1.69	-1.69	NOUN
cjfa-28099	237	56	)	)	PUNCT
cjfa-28099	237	57	(	(	PUNCT
cjfa-28099	237	58	-1.58	-1.58	NOUN
cjfa-28099	237	59	)	)	PUNCT
cjfa-28099	237	60	(	(	PUNCT
cjfa-28099	237	61	-1.49	-1.49	NOUN
cjfa-28099	237	62	)	)	PUNCT
cjfa-28099	237	63	(	(	PUNCT
cjfa-28099	237	64	-1.40	-1.40	NOUN
cjfa-28099	237	65	)	)	PUNCT
cjfa-28099	237	66	age	age	NOUN
cjfa-28099	237	67	-0.0163	-0.0163	NOUN
cjfa-28099	237	68	*	*	PUNCT
cjfa-28099	237	69	*	*	PUNCT
cjfa-28099	237	70	-0.0132	-0.0132	PROPN
cjfa-28099	237	71	*	*	PUNCT
cjfa-28099	237	72	*	*	PUNCT
cjfa-28099	237	73	(	(	PUNCT
cjfa-28099	237	74	-2.38	-2.38	NOUN
cjfa-28099	237	75	)	)	PUNCT
cjfa-28099	237	76	(	(	PUNCT
cjfa-28099	237	77	-1.99	-1.99	NOUN
cjfa-28099	237	78	)	)	PUNCT
cjfa-28099	237	79	gen	gen	PROPN
cjfa-28099	237	80	0.0000	0.0000	NUM
cjfa-28099	237	81	-0.0000	-0.0000	X
cjfa-28099	237	82	(	(	PUNCT
cjfa-28099	237	83	0.20	0.20	NUM
cjfa-28099	237	84	)	)	PUNCT
cjfa-28099	237	85	(	(	PUNCT
cjfa-28099	237	86	-0.04	-0.04	X
cjfa-28099	237	87	)	)	PUNCT
cjfa-28099	237	88	pms	pm	NOUN
cjfa-28099	237	89	0.0000	0.0000	NUM
cjfa-28099	237	90	0.0000	0.0000	NUM
cjfa-28099	237	91	(	(	PUNCT
cjfa-28099	237	92	0.61	0.61	NUM
cjfa-28099	237	93	)	)	PUNCT
cjfa-28099	237	94	(	(	PUNCT
cjfa-28099	237	95	0.30	0.30	NUM
cjfa-28099	237	96	)	)	PUNCT
cjfa-28099	237	97	pcpa	pcpa	NOUN
cjfa-28099	237	98	-0.0273	-0.0273	NOUN
cjfa-28099	237	99	*	*	PUNCT
cjfa-28099	237	100	-0.0296	-0.0296	NOUN
cjfa-28099	237	101	*	*	PUNCT
cjfa-28099	237	102	*	*	PUNCT
cjfa-28099	237	103	(	(	PUNCT
cjfa-28099	237	104	-1.84	-1.84	NOUN
cjfa-28099	237	105	)	)	PUNCT
cjfa-28099	237	106	(	(	PUNCT
cjfa-28099	237	107	-1.99	-1.99	NOUN
cjfa-28099	237	108	)	)	PUNCT
cjfa-28099	237	109	tenure	tenure	NOUN
cjfa-28099	237	110	-0.0179	-0.0179	NOUN
cjfa-28099	237	111	*	*	PUNCT
cjfa-28099	237	112	*	*	PUNCT
cjfa-28099	237	113	-.0149	-.0149	PROPN
cjfa-28099	237	114	*	*	PUNCT
cjfa-28099	237	115	(	(	PUNCT
cjfa-28099	237	116	-2.27	-2.27	NUM
cjfa-28099	237	117	)	)	PUNCT
cjfa-28099	237	118	(	(	PUNCT
cjfa-28099	237	119	-1.93	-1.93	NOUN
cjfa-28099	237	120	)	)	PUNCT
cjfa-28099	237	121	size	size	NOUN
cjfa-28099	237	122	0.0098	0.0098	NUM
cjfa-28099	237	123	*	*	PROPN
cjfa-28099	237	124	*	*	PUNCT
cjfa-28099	237	125	0.0096	0.0096	NUM
cjfa-28099	237	126	*	*	X
cjfa-28099	237	127	*	*	NOUN
cjfa-28099	238	1	0.0092	0.0092	NUM
cjfa-28099	238	2	*	*	PUNCT
cjfa-28099	238	3	*	*	PUNCT
cjfa-28099	238	4	0.0095	0.0095	NUM
cjfa-28099	238	5	*	*	PUNCT
cjfa-28099	238	6	*	*	PUNCT
cjfa-28099	238	7	0.0096	0.0096	NUM
cjfa-28099	238	8	*	*	PUNCT
cjfa-28099	238	9	*	*	PUNCT
cjfa-28099	238	10	0.0097	0.0097	NUM
cjfa-28099	238	11	*	*	PUNCT
cjfa-28099	238	12	*	*	PUNCT
cjfa-28099	238	13	(	(	PUNCT
cjfa-28099	238	14	2.32	2.32	NUM
cjfa-28099	238	15	)	)	PUNCT
cjfa-28099	238	16	(	(	PUNCT
cjfa-28099	238	17	2.14	2.14	NUM
cjfa-28099	238	18	)	)	PUNCT
cjfa-28099	238	19	(	(	PUNCT
cjfa-28099	238	20	2.15	2.15	NUM
cjfa-28099	238	21	)	)	PUNCT
cjfa-28099	238	22	(	(	PUNCT
cjfa-28099	238	23	2.24	2.24	NUM
cjfa-28099	238	24	)	)	PUNCT
cjfa-28099	238	25	(	(	PUNCT
cjfa-28099	238	26	2.25	2.25	NUM
cjfa-28099	238	27	)	)	PUNCT
cjfa-28099	238	28	(	(	PUNCT
cjfa-28099	238	29	2.17	2.17	NUM
cjfa-28099	238	30	)	)	PUNCT
cjfa-28099	238	31	growth	growth	NOUN
cjfa-28099	238	32	6.03e-0	6.03e-0	NUM
cjfa-28099	238	33	5.66e-0	5.66e-0	NUM
cjfa-28099	238	34	5.67e-0	5.67e-0	NOUN
cjfa-28099	238	35	5.62e-0	5.62e-0	NUM
cjfa-28099	238	36	5.02e-0	5.02e-0	NOUN
cjfa-28099	238	37	5.44e-0	5.44e-0	NUM
cjfa-28099	238	38	(	(	PUNCT
cjfa-28099	238	39	1.59	1.59	NUM
cjfa-28099	238	40	)	)	PUNCT
cjfa-28099	238	41	(	(	PUNCT
cjfa-28099	238	42	1.44	1.44	NUM
cjfa-28099	238	43	)	)	PUNCT
cjfa-28099	238	44	(	(	PUNCT
cjfa-28099	238	45	1.42	1.42	NUM
cjfa-28099	238	46	)	)	PUNCT
cjfa-28099	238	47	(	(	PUNCT
cjfa-28099	238	48	1.42	1.42	NUM
cjfa-28099	238	49	)	)	PUNCT
cjfa-28099	238	50	(	(	PUNCT
cjfa-28099	238	51	1.29	1.29	NUM
cjfa-28099	238	52	)	)	PUNCT
cjfa-28099	238	53	(	(	PUNCT
cjfa-28099	238	54	1.43	1.43	NUM
cjfa-28099	238	55	)	)	PUNCT
cjfa-28099	238	56	lev	lev	NOUN
cjfa-28099	238	57	-0.0118	-0.0118	NOUN
cjfa-28099	238	58	*	*	PROPN
cjfa-28099	238	59	*	*	PUNCT
cjfa-28099	238	60	*	*	PUNCT
cjfa-28099	238	61	-0.0119	-0.0119	X
cjfa-28099	238	62	*	*	PUNCT
cjfa-28099	238	63	*	*	PUNCT
cjfa-28099	238	64	*	*	PUNCT
cjfa-28099	238	65	-0.0119	-0.0119	X
cjfa-28099	238	66	*	*	PUNCT
cjfa-28099	238	67	*	*	PUNCT
cjfa-28099	238	68	*	*	PUNCT
cjfa-28099	238	69	-0.0120	-0.0120	ADJ
cjfa-28099	238	70	*	*	PUNCT
cjfa-28099	238	71	*	*	PUNCT
cjfa-28099	238	72	*	*	PUNCT
cjfa-28099	238	73	-0.0118	-0.0118	NOUN
cjfa-28099	238	74	*	*	PUNCT
cjfa-28099	238	75	*	*	PUNCT
cjfa-28099	238	76	*	*	PUNCT
cjfa-28099	238	77	-0.0118	-0.0118	NOUN
cjfa-28099	239	1	*	*	PUNCT
cjfa-28099	239	2	*	*	PUNCT
cjfa-28099	239	3	*	*	PUNCT
cjfa-28099	239	4	(	(	PUNCT
cjfa-28099	239	5	-7.94	-7.94	NOUN
cjfa-28099	239	6	)	)	PUNCT
cjfa-28099	239	7	(	(	PUNCT
cjfa-28099	239	8	-7.76	-7.76	NUM
cjfa-28099	239	9	)	)	PUNCT
cjfa-28099	239	10	(	(	PUNCT
cjfa-28099	239	11	-7.87	-7.87	NUM
cjfa-28099	239	12	)	)	PUNCT
cjfa-28099	239	13	(	(	PUNCT
cjfa-28099	239	14	-7.87	-7.87	NUM
cjfa-28099	239	15	)	)	PUNCT
cjfa-28099	239	16	(	(	PUNCT
cjfa-28099	239	17	-7.72	-7.72	NOUN
cjfa-28099	239	18	)	)	PUNCT
cjfa-28099	239	19	(	(	PUNCT
cjfa-28099	239	20	-7.70	-7.70	NOUN
cjfa-28099	239	21	)	)	PUNCT
cjfa-28099	239	22	roa	roa	NOUN
cjfa-28099	239	23	0.5368	0.5368	NUM
cjfa-28099	239	24	*	*	PUNCT
cjfa-28099	239	25	*	*	PUNCT
cjfa-28099	239	26	*	*	PUNCT
cjfa-28099	240	1	0.5375	0.5375	PUNCT
cjfa-28099	240	2	*	*	PUNCT
cjfa-28099	240	3	*	*	PUNCT
cjfa-28099	240	4	*	*	PUNCT
cjfa-28099	240	5	0.5376	0.5376	NUM
cjfa-28099	240	6	*	*	PUNCT
cjfa-28099	240	7	*	*	PUNCT
cjfa-28099	240	8	*	*	PUNCT
cjfa-28099	240	9	0.5392	0.5392	NUM
cjfa-28099	240	10	*	*	PUNCT
cjfa-28099	240	11	*	*	PUNCT
cjfa-28099	240	12	*	*	PUNCT
cjfa-28099	240	13	0.5385	0.5385	NUM
cjfa-28099	240	14	*	*	PUNCT
cjfa-28099	240	15	*	*	PUNCT
cjfa-28099	240	16	*	*	PUNCT
cjfa-28099	240	17	0.5395	0.5395	PUNCT
cjfa-28099	240	18	*	*	PUNCT
cjfa-28099	240	19	*	*	PUNCT
cjfa-28099	240	20	*	*	PUNCT
cjfa-28099	240	21	(	(	PUNCT
cjfa-28099	240	22	9.98	9.98	NUM
cjfa-28099	240	23	)	)	PUNCT
cjfa-28099	240	24	(	(	PUNCT
cjfa-28099	240	25	9.85	9.85	NUM
cjfa-28099	240	26	)	)	PUNCT
cjfa-28099	240	27	(	(	PUNCT
cjfa-28099	240	28	9.87	9.87	NUM
cjfa-28099	240	29	)	)	PUNCT
cjfa-28099	240	30	(	(	PUNCT
cjfa-28099	240	31	9.82	9.82	NUM
cjfa-28099	240	32	)	)	PUNCT
cjfa-28099	240	33	(	(	PUNCT
cjfa-28099	240	34	9.75	9.75	NUM
cjfa-28099	240	35	)	)	PUNCT
cjfa-28099	240	36	(	(	PUNCT
cjfa-28099	240	37	9.76	9.76	NUM
cjfa-28099	240	38	)	)	PUNCT
cjfa-28099	240	39	observation	observation	NOUN
cjfa-28099	240	40	1,855	1,855	NUM
cjfa-28099	240	41	1,855	1,855	NUM
cjfa-28099	240	42	1,855	1,855	NUM
cjfa-28099	240	43	1,855	1,855	NUM
cjfa-28099	240	44	1,855	1,855	NUM
cjfa-28099	240	45	1,855	1,855	NUM
cjfa-28099	240	46	r2	r2	NOUN
cjfa-28099	240	47	0.1622	0.1622	NUM
cjfa-28099	240	48	0.1592	0.1592	NUM
cjfa-28099	240	49	0.1594	0.1594	NUM
cjfa-28099	240	50	0.1604	0.1604	NUM
cjfa-28099	240	51	0.1609	0.1609	NUM
cjfa-28099	240	52	0.1646	0.1646	NUM
cjfa-28099	240	53	n	n	CCONJ
cjfa-28099	241	1	o	o	NOUN
cjfa-28099	241	2	t	t	NOUN
cjfa-28099	241	3	e	e	X
cjfa-28099	241	4	s	s	X
cjfa-28099	241	5	:	:	PUNCT
cjfa-28099	241	6	this	this	DET
cjfa-28099	241	7	table	table	NOUN
cjfa-28099	241	8	presents	present	VERB
cjfa-28099	241	9	the	the	DET
cjfa-28099	241	10	result	result	NOUN
cjfa-28099	241	11	of	of	ADP
cjfa-28099	241	12	regressions	regression	NOUN
cjfa-28099	241	13	tmt	tmt	PROPN
cjfa-28099	241	14	characteristics	characteristic	NOUN
cjfa-28099	241	15	on	on	ADP
cjfa-28099	241	16	accruals	accrual	NOUN
cjfa-28099	241	17	earnings	earning	NOUN
cjfa-28099	241	18	management	management	NOUN
cjfa-28099	241	19	(	(	PUNCT
cjfa-28099	241	20	aem	aem	PROPN
cjfa-28099	241	21	)	)	PUNCT
cjfa-28099	241	22	and	and	CCONJ
cjfa-28099	241	23	based	base	VERB
cjfa-28099	241	24	on	on	ADP
cjfa-28099	241	25	1,855	1,855	NUM
cjfa-28099	241	26	observations	observation	NOUN
cjfa-28099	241	27	during	during	ADP
cjfa-28099	241	28	2013	2013	NUM
cjfa-28099	241	29	-	-	SYM
cjfa-28099	241	30	2017	2017	NUM
cjfa-28099	241	31	.	.	PUNCT
cjfa-28099	242	1	using	use	VERB
cjfa-28099	242	2	the	the	DET
cjfa-28099	242	3	random	random	ADJ
cjfa-28099	242	4	effects	effect	NOUN
cjfa-28099	242	5	and	and	CCONJ
cjfa-28099	242	6	clustering	cluster	VERB
cjfa-28099	242	7	by	by	ADP
cjfa-28099	242	8	firm	firm	NOUN
cjfa-28099	242	9	to	to	PART
cjfa-28099	242	10	analyze	analyze	VERB
cjfa-28099	242	11	the	the	DET
cjfa-28099	242	12	data	datum	NOUN
cjfa-28099	242	13	.	.	PUNCT
cjfa-28099	243	1	refer	refer	VERB
cjfa-28099	243	2	to	to	ADP
cjfa-28099	243	3	the	the	DET
cjfa-28099	243	4	appendix	appendix	ADJ
cjfa-28099	243	5	b	b	NOUN
cjfa-28099	243	6	for	for	ADP
cjfa-28099	243	7	detailed	detailed	ADJ
cjfa-28099	243	8	variable	variable	ADJ
cjfa-28099	243	9	definitions	definition	NOUN
cjfa-28099	243	10	.	.	PUNCT
cjfa-28099	244	1	*	*	PUNCT
cjfa-28099	245	1	*	*	PUNCT
cjfa-28099	245	2	*	*	PUNCT
cjfa-28099	245	3	,	,	PUNCT
cjfa-28099	245	4	*	*	PUNCT
cjfa-28099	245	5	*	*	PUNCT
cjfa-28099	245	6	,	,	PUNCT
cjfa-28099	245	7	and	and	CCONJ
cjfa-28099	245	8	*	*	PUNCT
cjfa-28099	245	9	indicate	indicate	VERB
cjfa-28099	245	10	significance	significance	NOUN
cjfa-28099	245	11	at	at	ADP
cjfa-28099	245	12	1	1	NUM
cjfa-28099	245	13	%	%	NOUN
cjfa-28099	245	14	,	,	PUNCT
cjfa-28099	245	15	5	5	NUM
cjfa-28099	245	16	%	%	NOUN
cjfa-28099	245	17	and	and	CCONJ
cjfa-28099	245	18	10	10	NUM
cjfa-28099	245	19	%	%	NOUN
cjfa-28099	245	20	and	and	CCONJ
cjfa-28099	245	21	present	present	ADJ
cjfa-28099	245	22	t	t	PROPN
cjfa-28099	245	23	-	-	PUNCT
cjfa-28099	245	24	statistics	statistic	NOUN
cjfa-28099	245	25	are	be	AUX
cjfa-28099	245	26	in	in	ADP
cjfa-28099	245	27	parentheses	parenthesis	NOUN
cjfa-28099	245	28	.	.	PUNCT
cjfa-28099	245	29	s	s	PART
cjfa-28099	245	30	o	o	X
cjfa-28099	245	31	u	u	NOUN
cjfa-28099	245	32	r	r	NOUN
cjfa-28099	245	33	c	c	NOUN
cjfa-28099	245	34	e	e	NOUN
cjfa-28099	245	35	:	:	PUNCT
cjfa-28099	245	36	author	author	PROPN
cjfa-28099	245	37	’s	’s	PART
cjfa-28099	245	38	computation	computation	NOUN
cjfa-28099	245	39	,	,	PUNCT
cjfa-28099	245	40	2018	2018	NUM
cjfa-28099	245	41	.	.	PUNCT
cjfa-28099	246	1	rojana	rojana	PROPN
cjfa-28099	246	2	khunkaew	khunkaew	PROPN
cjfa-28099	246	3	,	,	PUNCT
cjfa-28099	246	4	yang	yang	PROPN
cjfa-28099	246	5	qingxiang66	qingxiang66	VERB
cjfa-28099	246	6	while	while	SCONJ
cjfa-28099	246	7	in	in	ADP
cjfa-28099	246	8	the	the	DET
cjfa-28099	246	9	factor	factor	NOUN
cjfa-28099	246	10	of	of	ADP
cjfa-28099	246	11	accounting	accounting	NOUN
cjfa-28099	246	12	proficiency	proficiency	NOUN
cjfa-28099	246	13	,	,	PUNCT
cjfa-28099	246	14	the	the	DET
cjfa-28099	246	15	study	study	NOUN
cjfa-28099	246	16	found	find	VERB
cjfa-28099	246	17	firms	firm	NOUN
cjfa-28099	246	18	that	that	PRON
cjfa-28099	246	19	have	have	VERB
cjfa-28099	246	20	tmt	tmt	PROPN
cjfa-28099	246	21	members	member	NOUN
cjfa-28099	246	22	with	with	ADP
cjfa-28099	246	23	cpa	cpa	NOUN
cjfa-28099	246	24	certification	certification	NOUN
cjfa-28099	246	25	would	would	AUX
cjfa-28099	246	26	have	have	VERB
cjfa-28099	246	27	lower	low	ADJ
cjfa-28099	246	28	aem	aem	NOUN
cjfa-28099	246	29	level	level	NOUN
cjfa-28099	246	30	(	(	PUNCT
cjfa-28099	246	31	with	with	ADP
cjfa-28099	246	32	2.96	2.96	NUM
cjfa-28099	246	33	%	%	NOUN
cjfa-28099	246	34	decreasing	decreasing	NOUN
cjfa-28099	246	35	)	)	PUNCT
cjfa-28099	246	36	.	.	PUNCT
cjfa-28099	247	1	consistently	consistently	ADV
cjfa-28099	247	2	,	,	PUNCT
cjfa-28099	247	3	the	the	DET
cjfa-28099	247	4	evidence	evidence	NOUN
cjfa-28099	247	5	in	in	ADP
cjfa-28099	247	6	2015	2015	NUM
cjfa-28099	247	7	reveals	reveal	VERB
cjfa-28099	247	8	that	that	SCONJ
cjfa-28099	247	9	the	the	DET
cjfa-28099	247	10	level	level	NOUN
cjfa-28099	247	11	of	of	ADP
cjfa-28099	247	12	aem	aem	PROPN
cjfa-28099	247	13	would	would	AUX
cjfa-28099	247	14	decrease	decrease	VERB
cjfa-28099	247	15	in	in	ADP
cjfa-28099	247	16	firm	firm	NOUN
cjfa-28099	247	17	with	with	ADP
cjfa-28099	247	18	a	a	DET
cjfa-28099	247	19	higher	high	ADJ
cjfa-28099	247	20	proportion	proportion	NOUN
cjfa-28099	247	21	of	of	ADP
cjfa-28099	247	22	directors	director	NOUN
cjfa-28099	247	23	who	who	PRON
cjfa-28099	247	24	have	have	VERB
cjfa-28099	247	25	financial	financial	ADJ
cjfa-28099	247	26	or	or	CCONJ
cjfa-28099	247	27	accounting	accounting	NOUN
cjfa-28099	247	28	expertise	expertise	NOUN
cjfa-28099	247	29	(	(	PUNCT
cjfa-28099	247	30	ngamchom	ngamchom	NOUN
cjfa-28099	247	31	,	,	PUNCT
cjfa-28099	247	32	2015	2015	NUM
cjfa-28099	247	33	)	)	PUNCT
cjfa-28099	247	34	.	.	PUNCT
cjfa-28099	248	1	the	the	DET
cjfa-28099	248	2	result	result	NOUN
cjfa-28099	248	3	about	about	ADP
cjfa-28099	248	4	accounting	accounting	NOUN
cjfa-28099	248	5	proficiency	proficiency	NOUN
cjfa-28099	248	6	can	can	AUX
cjfa-28099	248	7	be	be	AUX
cjfa-28099	248	8	explained	explain	VERB
cjfa-28099	248	9	by	by	ADP
cjfa-28099	248	10	the	the	DET
cjfa-28099	248	11	limitation	limitation	NOUN
cjfa-28099	248	12	of	of	ADP
cjfa-28099	248	13	accounting	accounting	NOUN
cjfa-28099	248	14	policies	policy	NOUN
cjfa-28099	248	15	;	;	PUNCT
cjfa-28099	248	16	aem	aem	PROPN
cjfa-28099	248	17	is	be	AUX
cjfa-28099	248	18	measured	measure	VERB
cjfa-28099	248	19	by	by	ADP
cjfa-28099	248	20	discretionary	discretionary	ADJ
cjfa-28099	248	21	accruals	accrual	NOUN
cjfa-28099	248	22	that	that	SCONJ
cjfa-28099	248	23	executives	executive	NOUN
cjfa-28099	248	24	can	can	AUX
cjfa-28099	248	25	manage	manage	VERB
cjfa-28099	248	26	through	through	ADP
cjfa-28099	248	27	the	the	DET
cjfa-28099	248	28	accounting	accounting	NOUN
cjfa-28099	248	29	policies	policy	NOUN
cjfa-28099	248	30	selection	selection	NOUN
cjfa-28099	248	31	,	,	PUNCT
cjfa-28099	248	32	adjusting	adjust	VERB
cjfa-28099	248	33	the	the	DET
cjfa-28099	248	34	recognition	recognition	NOUN
cjfa-28099	248	35	,	,	PUNCT
cjfa-28099	248	36	increasing	increase	VERB
cjfa-28099	248	37	the	the	DET
cjfa-28099	248	38	assumed	assume	VERB
cjfa-28099	248	39	amount	amount	NOUN
cjfa-28099	248	40	of	of	ADP
cjfa-28099	248	41	transactions	transaction	NOUN
cjfa-28099	248	42	and	and	CCONJ
cjfa-28099	248	43	including	include	VERB
cjfa-28099	248	44	accelerating	accelerate	VERB
cjfa-28099	248	45	and/or	and/or	CCONJ
cjfa-28099	248	46	delaying	delay	VERB
cjfa-28099	248	47	transactions	transaction	NOUN
cjfa-28099	248	48	.	.	PUNCT
cjfa-28099	249	1	there	there	PRON
cjfa-28099	249	2	is	be	VERB
cjfa-28099	249	3	a	a	DET
cjfa-28099	249	4	limit	limit	NOUN
cjfa-28099	249	5	to	to	ADP
cjfa-28099	249	6	the	the	DET
cjfa-28099	249	7	frequency	frequency	NOUN
cjfa-28099	249	8	of	of	ADP
cjfa-28099	249	9	changing	change	VERB
cjfa-28099	249	10	accounting	accounting	NOUN
cjfa-28099	249	11	policies	policy	NOUN
cjfa-28099	249	12	and	and	CCONJ
cjfa-28099	249	13	there	there	PRON
cjfa-28099	249	14	is	be	VERB
cjfa-28099	249	15	a	a	DET
cjfa-28099	249	16	risk	risk	NOUN
cjfa-28099	249	17	of	of	ADP
cjfa-28099	249	18	being	be	AUX
cjfa-28099	249	19	examined	examine	VERB
cjfa-28099	249	20	by	by	ADP
cjfa-28099	249	21	the	the	DET
cjfa-28099	249	22	auditor	auditor	NOUN
cjfa-28099	249	23	(	(	PUNCT
cjfa-28099	249	24	li	li	PROPN
cjfa-28099	249	25	et	et	PROPN
cjfa-28099	249	26	al	al	PROPN
cjfa-28099	249	27	.	.	PROPN
cjfa-28099	249	28	,	,	PUNCT
cjfa-28099	249	29	2016	2016	NUM
cjfa-28099	249	30	;	;	PUNCT
cjfa-28099	249	31	peasnell	peasnell	PROPN
cjfa-28099	249	32	,	,	PUNCT
cjfa-28099	249	33	pope	pope	PROPN
cjfa-28099	249	34	&	&	CCONJ
cjfa-28099	249	35	young	young	ADJ
cjfa-28099	249	36	,	,	PUNCT
cjfa-28099	249	37	2000	2000	NUM
cjfa-28099	249	38	;	;	PUNCT
cjfa-28099	249	39	wasiuzzaman	wasiuzzaman	NOUN
cjfa-28099	249	40	,	,	PUNCT
cjfa-28099	249	41	sahafzadeh	sahafzadeh	PROPN
cjfa-28099	249	42	&	&	CCONJ
cjfa-28099	249	43	rezaie	rezaie	PROPN
cjfa-28099	249	44	nejad	nejad	PROPN
cjfa-28099	249	45	,	,	PUNCT
cjfa-28099	249	46	2015	2015	NUM
cjfa-28099	249	47	)	)	PUNCT
cjfa-28099	249	48	.	.	PUNCT
cjfa-28099	250	1	consequently	consequently	ADV
cjfa-28099	250	2	,	,	PUNCT
cjfa-28099	250	3	tmt	tmt	PROPN
cjfa-28099	250	4	members	member	NOUN
cjfa-28099	250	5	with	with	ADP
cjfa-28099	250	6	cpa	cpa	NOUN
cjfa-28099	250	7	certification	certification	NOUN
cjfa-28099	250	8	have	have	VERB
cjfa-28099	250	9	more	more	ADJ
cjfa-28099	250	10	knowledge	knowledge	NOUN
cjfa-28099	250	11	of	of	ADP
cjfa-28099	250	12	accounting	accounting	NOUN
cjfa-28099	250	13	principle	principle	NOUN
cjfa-28099	250	14	.	.	PUNCT
cjfa-28099	251	1	they	they	PRON
cjfa-28099	251	2	realize	realize	VERB
cjfa-28099	251	3	more	more	ADJ
cjfa-28099	251	4	about	about	ADP
cjfa-28099	251	5	the	the	DET
cjfa-28099	251	6	regulation	regulation	NOUN
cjfa-28099	251	7	than	than	ADP
cjfa-28099	251	8	executives	executive	NOUN
cjfa-28099	251	9	without	without	ADP
cjfa-28099	251	10	accounting	accounting	NOUN
cjfa-28099	251	11	skill	skill	NOUN
cjfa-28099	251	12	,	,	PUNCT
cjfa-28099	251	13	and	and	CCONJ
cjfa-28099	251	14	might	might	AUX
cjfa-28099	251	15	consider	consider	VERB
cjfa-28099	251	16	to	to	PART
cjfa-28099	251	17	manage	manage	VERB
cjfa-28099	251	18	earnings	earning	NOUN
cjfa-28099	251	19	through	through	ADP
cjfa-28099	251	20	other	other	ADJ
cjfa-28099	251	21	methods	method	NOUN
cjfa-28099	251	22	to	to	PART
cjfa-28099	251	23	avoid	avoid	VERB
cjfa-28099	251	24	the	the	DET
cjfa-28099	251	25	investigating	investigate	VERB
cjfa-28099	251	26	from	from	ADP
cjfa-28099	251	27	auditor	auditor	NOUN
cjfa-28099	251	28	.	.	PUNCT
cjfa-28099	252	1	the	the	DET
cjfa-28099	252	2	prior	prior	ADJ
cjfa-28099	252	3	research	research	NOUN
cjfa-28099	252	4	found	find	VERB
cjfa-28099	252	5	tenure	tenure	NOUN
cjfa-28099	252	6	of	of	ADP
cjfa-28099	252	7	chairman	chairman	NOUN
cjfa-28099	252	8	had	have	VERB
cjfa-28099	252	9	a	a	DET
cjfa-28099	252	10	negative	negative	ADJ
cjfa-28099	252	11	relationship	relationship	NOUN
cjfa-28099	252	12	with	with	ADP
cjfa-28099	252	13	discretionary	discretionary	ADJ
cjfa-28099	252	14	accruals	accrual	NOUN
cjfa-28099	252	15	(	(	PUNCT
cjfa-28099	252	16	xiong	xiong	PROPN
cjfa-28099	252	17	,	,	PUNCT
cjfa-28099	252	18	2016	2016	NUM
cjfa-28099	252	19	)	)	PUNCT
cjfa-28099	252	20	,	,	PUNCT
cjfa-28099	252	21	and	and	CCONJ
cjfa-28099	252	22	the	the	DET
cjfa-28099	252	23	evidence	evidence	NOUN
cjfa-28099	252	24	revealed	reveal	VERB
cjfa-28099	252	25	cfo	cfo	ADJ
cjfa-28099	252	26	tenure	tenure	NOUN
cjfa-28099	252	27	and	and	CCONJ
cjfa-28099	252	28	aem	aem	PROPN
cjfa-28099	252	29	are	be	AUX
cjfa-28099	252	30	not	not	PART
cjfa-28099	252	31	related	relate	VERB
cjfa-28099	252	32	(	(	PUNCT
cjfa-28099	252	33	sooksanit	sooksanit	ADJ
cjfa-28099	252	34	,	,	PUNCT
cjfa-28099	252	35	2016	2016	NUM
cjfa-28099	252	36	)	)	PUNCT
cjfa-28099	252	37	.	.	PUNCT
cjfa-28099	253	1	while	while	SCONJ
cjfa-28099	253	2	,	,	PUNCT
cjfa-28099	253	3	it	it	PRON
cjfa-28099	253	4	found	find	VERB
cjfa-28099	253	5	that	that	SCONJ
cjfa-28099	253	6	the	the	DET
cjfa-28099	253	7	increasing	increasing	NOUN
cjfa-28099	253	8	of	of	ADP
cjfa-28099	253	9	ceo	ceo	NOUN
cjfa-28099	253	10	tenure	tenure	NOUN
cjfa-28099	253	11	leads	lead	VERB
cjfa-28099	253	12	to	to	ADP
cjfa-28099	253	13	an	an	DET
cjfa-28099	253	14	increase	increase	NOUN
cjfa-28099	253	15	in	in	ADP
cjfa-28099	253	16	aem	aem	PROPN
cjfa-28099	253	17	level	level	PROPN
cjfa-28099	253	18	(	(	PUNCT
cjfa-28099	253	19	santoso	santoso	NOUN
cjfa-28099	253	20	&	&	CCONJ
cjfa-28099	253	21	fu	fu	PROPN
cjfa-28099	253	22	,	,	PUNCT
cjfa-28099	253	23	2014	2014	NUM
cjfa-28099	253	24	)	)	PUNCT
cjfa-28099	253	25	.	.	PUNCT
cjfa-28099	254	1	according	accord	VERB
cjfa-28099	254	2	to	to	ADP
cjfa-28099	254	3	the	the	DET
cjfa-28099	254	4	work	work	NOUN
cjfa-28099	254	5	of	of	ADP
cjfa-28099	254	6	the	the	DET
cjfa-28099	254	7	executives	executive	NOUN
cjfa-28099	254	8	,	,	PUNCT
cjfa-28099	254	9	there	there	PRON
cjfa-28099	254	10	must	must	AUX
cjfa-28099	254	11	be	be	AUX
cjfa-28099	254	12	cooperation	cooperation	NOUN
cjfa-28099	254	13	and	and	CCONJ
cjfa-28099	254	14	working	work	VERB
cjfa-28099	254	15	as	as	ADP
cjfa-28099	254	16	a	a	DET
cjfa-28099	254	17	team	team	NOUN
cjfa-28099	254	18	.	.	PUNCT
cjfa-28099	255	1	this	this	DET
cjfa-28099	255	2	study	study	NOUN
cjfa-28099	255	3	measures	measure	NOUN
cjfa-28099	255	4	tenure	tenure	NOUN
cjfa-28099	255	5	as	as	ADP
cjfa-28099	255	6	the	the	DET
cjfa-28099	255	7	average	average	ADJ
cjfa-28099	255	8	tenure	tenure	NOUN
cjfa-28099	255	9	of	of	ADP
cjfa-28099	255	10	tmt	tmt	PROPN
cjfa-28099	255	11	members	member	NOUN
cjfa-28099	255	12	and	and	CCONJ
cjfa-28099	255	13	compare	compare	VERB
cjfa-28099	255	14	with	with	ADP
cjfa-28099	255	15	the	the	DET
cjfa-28099	255	16	median	median	NOUN
cjfa-28099	255	17	,	,	PUNCT
cjfa-28099	255	18	result	result	NOUN
cjfa-28099	255	19	supports	support	VERB
cjfa-28099	255	20	the	the	DET
cjfa-28099	255	21	negative	negative	ADJ
cjfa-28099	255	22	association	association	NOUN
cjfa-28099	255	23	by	by	ADP
cjfa-28099	255	24	presenting	present	VERB
cjfa-28099	255	25	the	the	DET
cjfa-28099	255	26	evidence	evidence	NOUN
cjfa-28099	255	27	if	if	SCONJ
cjfa-28099	255	28	firms	firm	NOUN
cjfa-28099	255	29	have	have	VERB
cjfa-28099	255	30	the	the	DET
cjfa-28099	255	31	average	average	NOUN
cjfa-28099	255	32	of	of	ADP
cjfa-28099	255	33	tmt	tmt	PROPN
cjfa-28099	255	34	tenure	tenure	NOUN
cjfa-28099	255	35	over	over	ADP
cjfa-28099	255	36	7	7	NUM
cjfa-28099	255	37	years	year	NOUN
cjfa-28099	255	38	(	(	PUNCT
cjfa-28099	255	39	the	the	DET
cjfa-28099	255	40	median	median	ADJ
cjfa-28099	255	41	)	)	PUNCT
cjfa-28099	255	42	aem	aem	NOUN
cjfa-28099	255	43	level	level	NOUN
cjfa-28099	255	44	will	will	AUX
cjfa-28099	255	45	decrease	decrease	VERB
cjfa-28099	255	46	as	as	ADP
cjfa-28099	255	47	1.49	1.49	NUM
cjfa-28099	255	48	%	%	NOUN
cjfa-28099	255	49	.	.	PUNCT
cjfa-28099	256	1	on	on	ADP
cjfa-28099	256	2	the	the	DET
cjfa-28099	256	3	effect	effect	NOUN
cjfa-28099	256	4	of	of	ADP
cjfa-28099	256	5	control	control	NOUN
cjfa-28099	256	6	variables	variable	NOUN
cjfa-28099	256	7	on	on	ADP
cjfa-28099	256	8	aem	aem	PROPN
cjfa-28099	256	9	,	,	PUNCT
cjfa-28099	256	10	the	the	DET
cjfa-28099	256	11	study	study	NOUN
cjfa-28099	256	12	shows	show	VERB
cjfa-28099	256	13	size	size	NOUN
cjfa-28099	256	14	and	and	CCONJ
cjfa-28099	256	15	roa	roa	NOUN
cjfa-28099	256	16	are	be	AUX
cjfa-28099	256	17	positively	positively	ADV
cjfa-28099	256	18	related	relate	VERB
cjfa-28099	256	19	,	,	PUNCT
cjfa-28099	256	20	in	in	ADP
cjfa-28099	256	21	contrast	contrast	NOUN
cjfa-28099	256	22	,	,	PUNCT
cjfa-28099	256	23	lev	lev	NOUN
cjfa-28099	256	24	or	or	CCONJ
cjfa-28099	256	25	leverage	leverage	NOUN
cjfa-28099	256	26	of	of	ADP
cjfa-28099	256	27	firm	firm	NOUN
cjfa-28099	256	28	has	have	VERB
cjfa-28099	256	29	a	a	DET
cjfa-28099	256	30	negative	negative	ADJ
cjfa-28099	256	31	effect	effect	NOUN
cjfa-28099	256	32	on	on	ADP
cjfa-28099	256	33	aem	aem	PROPN
cjfa-28099	256	34	.	.	PROPN
cjfa-28099	256	35	table	table	NOUN
cjfa-28099	256	36	6	6	NUM
cjfa-28099	256	37	presents	present	VERB
cjfa-28099	256	38	the	the	DET
cjfa-28099	256	39	association	association	NOUN
cjfa-28099	256	40	between	between	ADP
cjfa-28099	256	41	tmt	tmt	PROPN
cjfa-28099	256	42	characteristics	characteristic	NOUN
cjfa-28099	256	43	and	and	CCONJ
cjfa-28099	256	44	rem	rem	NOUN
cjfa-28099	256	45	.	.	PUNCT
cjfa-28099	257	1	there	there	PRON
cjfa-28099	257	2	is	be	VERB
cjfa-28099	257	3	only	only	ADV
cjfa-28099	257	4	one	one	NUM
cjfa-28099	257	5	factor	factor	NOUN
cjfa-28099	257	6	that	that	PRON
cjfa-28099	257	7	has	have	VERB
cjfa-28099	257	8	an	an	DET
cjfa-28099	257	9	effect	effect	NOUN
cjfa-28099	257	10	to	to	ADP
cjfa-28099	257	11	rem	rem	VERB
cjfa-28099	257	12	which	which	PRON
cjfa-28099	257	13	is	be	AUX
cjfa-28099	257	14	the	the	DET
cjfa-28099	257	15	tmt	tmt	PROPN
cjfa-28099	257	16	tenure	tenure	NOUN
cjfa-28099	257	17	,	,	PUNCT
cjfa-28099	257	18	with	with	ADP
cjfa-28099	257	19	significance	significance	NOUN
cjfa-28099	257	20	at	at	ADP
cjfa-28099	257	21	the	the	DET
cjfa-28099	257	22	5	5	NUM
cjfa-28099	257	23	%	%	NOUN
cjfa-28099	257	24	level	level	NOUN
cjfa-28099	257	25	.	.	PUNCT
cjfa-28099	258	1	column	column	NOUN
cjfa-28099	258	2	(	(	PUNCT
cjfa-28099	258	3	5	5	X
cjfa-28099	258	4	)	)	PUNCT
cjfa-28099	258	5	shows	show	VERB
cjfa-28099	258	6	tenure	tenure	NOUN
cjfa-28099	258	7	factor	factor	NOUN
cjfa-28099	258	8	is	be	AUX
cjfa-28099	258	9	positively	positively	ADV
cjfa-28099	258	10	related	relate	VERB
cjfa-28099	258	11	to	to	PART
cjfa-28099	258	12	rem	rem	VERB
cjfa-28099	258	13	as	as	ADP
cjfa-28099	258	14	the	the	DET
cjfa-28099	258	15	coefficient	coefficient	NOUN
cjfa-28099	258	16	value	value	NOUN
cjfa-28099	258	17	0.0174	0.0174	NUM
cjfa-28099	258	18	,	,	PUNCT
cjfa-28099	258	19	which	which	PRON
cjfa-28099	258	20	means	mean	VERB
cjfa-28099	258	21	1.74	1.74	NUM
cjfa-28099	258	22	%	%	NOUN
cjfa-28099	258	23	increase	increase	NOUN
cjfa-28099	258	24	in	in	ADP
cjfa-28099	258	25	rem	rem	NOUN
cjfa-28099	258	26	occurs	occur	VERB
cjfa-28099	258	27	when	when	SCONJ
cjfa-28099	258	28	the	the	DET
cjfa-28099	258	29	average	average	NOUN
cjfa-28099	258	30	of	of	ADP
cjfa-28099	258	31	tmt	tmt	PROPN
cjfa-28099	258	32	tenure	tenure	NOUN
cjfa-28099	258	33	increases	increase	VERB
cjfa-28099	258	34	by	by	ADP
cjfa-28099	258	35	1	1	NUM
cjfa-28099	258	36	year	year	NOUN
cjfa-28099	258	37	.	.	PUNCT
cjfa-28099	259	1	and	and	CCONJ
cjfa-28099	259	2	in	in	ADP
cjfa-28099	259	3	column	column	NOUN
cjfa-28099	259	4	(	(	PUNCT
cjfa-28099	259	5	6	6	NUM
cjfa-28099	259	6	)	)	PUNCT
cjfa-28099	259	7	by	by	ADP
cjfa-28099	259	8	running	run	VERB
cjfa-28099	259	9	all	all	DET
cjfa-28099	259	10	factor	factor	NOUN
cjfa-28099	259	11	of	of	ADP
cjfa-28099	259	12	tmt	tmt	PROPN
cjfa-28099	259	13	characteristics	characteristic	NOUN
cjfa-28099	259	14	in	in	ADP
cjfa-28099	259	15	the	the	DET
cjfa-28099	259	16	equation	equation	NOUN
cjfa-28099	259	17	,	,	PUNCT
cjfa-28099	259	18	the	the	DET
cjfa-28099	259	19	results	result	NOUN
cjfa-28099	259	20	still	still	ADV
cjfa-28099	259	21	have	have	VERB
cjfa-28099	259	22	a	a	DET
cjfa-28099	259	23	positive	positive	ADJ
cjfa-28099	259	24	association	association	NOUN
cjfa-28099	259	25	between	between	ADP
cjfa-28099	259	26	tmt	tmt	PROPN
cjfa-28099	259	27	tenure	tenure	NOUN
cjfa-28099	259	28	and	and	CCONJ
cjfa-28099	259	29	rem	rem	PUNCT
cjfa-28099	259	30	as	as	ADP
cjfa-28099	259	31	the	the	DET
cjfa-28099	259	32	coefficient	coefficient	NOUN
cjfa-28099	259	33	value	value	NOUN
cjfa-28099	259	34	0.0158	0.0158	NUM
cjfa-28099	259	35	(	(	PUNCT
cjfa-28099	259	36	if	if	SCONJ
cjfa-28099	259	37	the	the	DET
cjfa-28099	259	38	average	average	NOUN
cjfa-28099	259	39	of	of	ADP
cjfa-28099	259	40	tmt	tmt	PROPN
cjfa-28099	259	41	tenure	tenure	NOUN
cjfa-28099	259	42	increase	increase	NOUN
cjfa-28099	259	43	by	by	ADP
cjfa-28099	259	44	1	1	NUM
cjfa-28099	259	45	year	year	NOUN
cjfa-28099	259	46	rem	rem	NOUN
cjfa-28099	259	47	level	level	NOUN
cjfa-28099	259	48	will	will	AUX
cjfa-28099	259	49	increase	increase	VERB
cjfa-28099	259	50	at	at	ADP
cjfa-28099	259	51	1.58	1.58	NUM
cjfa-28099	259	52	%	%	NOUN
cjfa-28099	259	53	)	)	PUNCT
cjfa-28099	259	54	.	.	PUNCT
cjfa-28099	260	1	among	among	ADP
cjfa-28099	260	2	of	of	ADP
cjfa-28099	260	3	control	control	NOUN
cjfa-28099	260	4	variables	variable	NOUN
cjfa-28099	260	5	,	,	PUNCT
cjfa-28099	260	6	there	there	PRON
cjfa-28099	260	7	is	be	VERB
cjfa-28099	260	8	no	no	DET
cjfa-28099	260	9	significant	significant	ADJ
cjfa-28099	260	10	relation	relation	NOUN
cjfa-28099	260	11	the	the	DET
cjfa-28099	260	12	characteristics	characteristic	NOUN
cjfa-28099	260	13	of	of	ADP
cjfa-28099	260	14	top	top	ADJ
cjfa-28099	260	15	management	management	NOUN
cjfa-28099	260	16	…	…	PUNCT
cjfa-28099	260	17	67	67	NUM
cjfa-28099	260	18	ship	ship	NOUN
cjfa-28099	260	19	with	with	ADP
cjfa-28099	260	20	rem	rem	NOUN
cjfa-28099	260	21	.	.	PUNCT
cjfa-28099	261	1	according	accord	VERB
cjfa-28099	261	2	to	to	ADP
cjfa-28099	261	3	the	the	DET
cjfa-28099	261	4	result	result	NOUN
cjfa-28099	261	5	,	,	PUNCT
cjfa-28099	261	6	long	long	ADJ
cjfa-28099	261	7	tenure	tenure	NOUN
cjfa-28099	261	8	of	of	ADP
cjfa-28099	261	9	tmt	tmt	PROPN
cjfa-28099	261	10	leads	lead	VERB
cjfa-28099	261	11	to	to	PART
cjfa-28099	261	12	increase	increase	VERB
cjfa-28099	261	13	earnings	earning	NOUN
cjfa-28099	261	14	management	management	NOUN
cjfa-28099	261	15	by	by	ADP
cjfa-28099	261	16	using	use	VERB
cjfa-28099	261	17	operation	operation	NOUN
cjfa-28099	261	18	activities	activity	NOUN
cjfa-28099	261	19	instead	instead	ADV
cjfa-28099	261	20	of	of	ADP
cjfa-28099	261	21	discretionary	discretionary	ADJ
cjfa-28099	261	22	accruals	accrual	NOUN
cjfa-28099	261	23	,	,	PUNCT
cjfa-28099	261	24	which	which	PRON
cjfa-28099	261	25	is	be	AUX
cjfa-28099	261	26	not	not	PART
cjfa-28099	261	27	consistent	consistent	ADJ
cjfa-28099	261	28	with	with	ADP
cjfa-28099	261	29	prior	prior	ADJ
cjfa-28099	261	30	research	research	NOUN
cjfa-28099	261	31	revealing	reveal	VERB
cjfa-28099	261	32	chairman	chairman	NOUN
cjfa-28099	261	33	and	and	CCONJ
cjfa-28099	261	34	ceo	ceo	NOUN
cjfa-28099	261	35	with	with	ADP
cjfa-28099	261	36	long	long	ADJ
cjfa-28099	261	37	tenure	tenure	NOUN
cjfa-28099	261	38	that	that	PRON
cjfa-28099	261	39	is	be	AUX
cjfa-28099	261	40	less	less	ADV
cjfa-28099	261	41	likely	likely	ADJ
cjfa-28099	261	42	to	to	PART
cjfa-28099	261	43	manage	manage	VERB
cjfa-28099	261	44	earnings	earning	NOUN
cjfa-28099	261	45	through	through	ADP
cjfa-28099	261	46	operational	operational	ADJ
cjfa-28099	261	47	activities	activity	NOUN
cjfa-28099	261	48	,	,	PUNCT
cjfa-28099	261	49	and	and	CCONJ
cjfa-28099	261	50	present	present	VERB
cjfa-28099	261	51	the	the	DET
cjfa-28099	261	52	relationship	relationship	NOUN
cjfa-28099	261	53	of	of	ADP
cjfa-28099	261	54	sales	sale	NOUN
cjfa-28099	261	55	accelerations	acceleration	NOUN
cjfa-28099	261	56	with	with	ADP
cjfa-28099	261	57	less	less	ADJ
cjfa-28099	261	58	tenure	tenure	NOUN
cjfa-28099	261	59	of	of	ADP
cjfa-28099	261	60	ceos	ceos	NOUN
cjfa-28099	261	61	(	(	PUNCT
cjfa-28099	261	62	lovata	lovata	NOUN
cjfa-28099	261	63	et	et	PROPN
cjfa-28099	261	64	al	al	PROPN
cjfa-28099	261	65	.	.	PROPN
cjfa-28099	261	66	,	,	PUNCT
cjfa-28099	261	67	2016	2016	NUM
cjfa-28099	261	68	;	;	PUNCT
cjfa-28099	261	69	xiong	xiong	PROPN
cjfa-28099	261	70	,	,	PUNCT
cjfa-28099	261	71	2016	2016	NUM
cjfa-28099	261	72	)	)	PUNCT
cjfa-28099	261	73	.	.	PUNCT
cjfa-28099	262	1	table	table	NOUN
cjfa-28099	262	2	5	5	NUM
cjfa-28099	262	3	.	.	PUNCT
cjfa-28099	263	1	regression	regression	NOUN
cjfa-28099	263	2	of	of	ADP
cjfa-28099	263	3	tmt	tmt	PROPN
cjfa-28099	263	4	characteristics	characteristic	NOUN
cjfa-28099	263	5	on	on	ADP
cjfa-28099	263	6	real	real	ADJ
cjfa-28099	263	7	activities	activity	NOUN
cjfa-28099	263	8	earnings	earning	NOUN
cjfa-28099	263	9	management	management	NOUN
cjfa-28099	263	10	(	(	PUNCT
cjfa-28099	263	11	rem	rem	NOUN
cjfa-28099	263	12	)	)	PUNCT
cjfa-28099	263	13	on	on	ADP
cjfa-28099	263	14	all	all	DET
cjfa-28099	263	15	sample	sample	NOUN
cjfa-28099	263	16	(	(	PUNCT
cjfa-28099	263	17	1,855	1,855	NUM
cjfa-28099	263	18	firm	firm	ADJ
cjfa-28099	263	19	-	-	PUNCT
cjfa-28099	263	20	years	year	NOUN
cjfa-28099	263	21	)	)	PUNCT
cjfa-28099	263	22	rem	rem	X
cjfa-28099	263	23	(	(	PUNCT
cjfa-28099	263	24	1	1	NUM
cjfa-28099	263	25	)	)	PUNCT
cjfa-28099	263	26	(	(	PUNCT
cjfa-28099	263	27	2	2	NUM
cjfa-28099	263	28	)	)	PUNCT
cjfa-28099	263	29	(	(	PUNCT
cjfa-28099	263	30	3	3	X
cjfa-28099	263	31	)	)	PUNCT
cjfa-28099	263	32	(	(	PUNCT
cjfa-28099	263	33	4	4	NUM
cjfa-28099	263	34	)	)	PUNCT
cjfa-28099	263	35	(	(	PUNCT
cjfa-28099	263	36	5	5	NUM
cjfa-28099	263	37	)	)	PUNCT
cjfa-28099	263	38	(	(	PUNCT
cjfa-28099	263	39	6	6	X
cjfa-28099	263	40	)	)	PUNCT
cjfa-28099	263	41	intercept	intercept	NOUN
cjfa-28099	263	42	-0.0223	-0.0223	NOUN
cjfa-28099	263	43	-0.0167	-0.0167	ADJ
cjfa-28099	263	44	-0.0176	-0.0176	NOUN
cjfa-28099	263	45	-0.0199	-0.0199	NOUN
cjfa-28099	263	46	-0.0249	-0.0249	NOUN
cjfa-28099	263	47	-0.0217	-0.0217	PROPN
cjfa-28099	263	48	(	(	PUNCT
cjfa-28099	263	49	-0.48	-0.48	NUM
cjfa-28099	263	50	)	)	PUNCT
cjfa-28099	263	51	(	(	PUNCT
cjfa-28099	263	52	-0.37	-0.37	NUM
cjfa-28099	263	53	)	)	PUNCT
cjfa-28099	263	54	(	(	PUNCT
cjfa-28099	263	55	-0.38	-0.38	X
cjfa-28099	263	56	)	)	PUNCT
cjfa-28099	263	57	(	(	PUNCT
cjfa-28099	263	58	-0.42	-0.42	NUM
cjfa-28099	263	59	)	)	PUNCT
cjfa-28099	263	60	(	(	PUNCT
cjfa-28099	263	61	-0.53	-0.53	NOUN
cjfa-28099	263	62	)	)	PUNCT
cjfa-28099	263	63	(	(	PUNCT
cjfa-28099	263	64	-0.47	-0.47	X
cjfa-28099	263	65	)	)	PUNCT
cjfa-28099	263	66	age	age	NOUN
cjfa-28099	263	67	0.0091	0.0091	NUM
cjfa-28099	263	68	0.0050	0.0050	NUM
cjfa-28099	263	69	(	(	PUNCT
cjfa-28099	263	70	1.02	1.02	NUM
cjfa-28099	263	71	)	)	PUNCT
cjfa-28099	263	72	(	(	PUNCT
cjfa-28099	263	73	0.55	0.55	NUM
cjfa-28099	263	74	)	)	PUNCT
cjfa-28099	263	75	gen	gen	PROPN
cjfa-28099	263	76	-0.0001	-0.0001	NOUN
cjfa-28099	263	77	-0.0000	-0.0000	X
cjfa-28099	263	78	(	(	PUNCT
cjfa-28099	263	79	-0.34	-0.34	NOUN
cjfa-28099	263	80	)	)	PUNCT
cjfa-28099	263	81	(	(	PUNCT
cjfa-28099	263	82	-0.06	-0.06	NUM
cjfa-28099	263	83	)	)	PUNCT
cjfa-28099	263	84	pms	pms	PROPN
cjfa-28099	263	85	-0.0000	-0.0000	X
cjfa-28099	263	86	-0.0000	-0.0000	X
cjfa-28099	263	87	(	(	PUNCT
cjfa-28099	263	88	-0.35	-0.35	NOUN
cjfa-28099	263	89	)	)	PUNCT
cjfa-28099	263	90	(	(	PUNCT
cjfa-28099	263	91	-0.22	-0.22	NOUN
cjfa-28099	263	92	)	)	PUNCT
cjfa-28099	263	93	pcpa	pcpa	PROPN
cjfa-28099	263	94	-0.0223	-0.0223	NOUN
cjfa-28099	263	95	-0.0207	-0.0207	NOUN
cjfa-28099	263	96	(	(	PUNCT
cjfa-28099	263	97	-0.77	-0.77	NOUN
cjfa-28099	263	98	)	)	PUNCT
cjfa-28099	263	99	(	(	PUNCT
cjfa-28099	263	100	-0.72	-0.72	X
cjfa-28099	263	101	)	)	PUNCT
cjfa-28099	263	102	tenure	tenure	NOUN
cjfa-28099	263	103	0.0174	0.0174	NUM
cjfa-28099	263	104	*	*	PROPN
cjfa-28099	263	105	*	*	PUNCT
cjfa-28099	263	106	0.0158	0.0158	NUM
cjfa-28099	263	107	*	*	PUNCT
cjfa-28099	263	108	*	*	PUNCT
cjfa-28099	263	109	(	(	PUNCT
cjfa-28099	263	110	2.46	2.46	NUM
cjfa-28099	263	111	)	)	PUNCT
cjfa-28099	263	112	(	(	PUNCT
cjfa-28099	263	113	2.44	2.44	NUM
cjfa-28099	263	114	)	)	PUNCT
cjfa-28099	263	115	size	size	NOUN
cjfa-28099	263	116	-0.0019	-0.0019	NOUN
cjfa-28099	263	117	-0.0019	-0.0019	NOUN
cjfa-28099	263	118	-0.0016	-0.0016	PROPN
cjfa-28099	263	119	-0.0017	-0.0017	PROPN
cjfa-28099	263	120	-0.0018	-0.0018	X
cjfa-28099	264	1	-0.0018	-0.0018	VERB
cjfa-28099	265	1	(	(	PUNCT
cjfa-28099	265	2	-0.60	-0.60	NUM
cjfa-28099	265	3	)	)	PUNCT
cjfa-28099	265	4	(	(	PUNCT
cjfa-28099	265	5	-0.59	-0.59	NUM
cjfa-28099	265	6	)	)	PUNCT
cjfa-28099	265	7	(	(	PUNCT
cjfa-28099	265	8	-0.50	-0.50	PROPN
cjfa-28099	265	9	)	)	PUNCT
cjfa-28099	265	10	(	(	PUNCT
cjfa-28099	265	11	-0.52	-0.52	NUM
cjfa-28099	265	12	)	)	PUNCT
cjfa-28099	265	13	(	(	PUNCT
cjfa-28099	265	14	-0.58	-0.58	NUM
cjfa-28099	265	15	)	)	PUNCT
cjfa-28099	265	16	(	(	PUNCT
cjfa-28099	265	17	-0.56	-0.56	NUM
cjfa-28099	265	18	)	)	PUNCT
cjfa-28099	265	19	growth	growth	NOUN
cjfa-28099	265	20	7.89e-0	7.89e-0	NOUN
cjfa-28099	265	21	7.91e-0	7.91e-0	NOUN
cjfa-28099	265	22	7.91e-0	7.91e-0	NOUN
cjfa-28099	265	23	7.91e-0	7.91e-0	NOUN
cjfa-28099	265	24	7.97e-0	7.97e-0	NOUN
cjfa-28099	265	25	7.94e-0	7.94e-0	NUM
cjfa-28099	265	26	(	(	PUNCT
cjfa-28099	265	27	0.85	0.85	NUM
cjfa-28099	265	28	)	)	PUNCT
cjfa-28099	265	29	(	(	PUNCT
cjfa-28099	265	30	0.85	0.85	NUM
cjfa-28099	265	31	)	)	PUNCT
cjfa-28099	265	32	(	(	PUNCT
cjfa-28099	265	33	0.85	0.85	NUM
cjfa-28099	265	34	)	)	PUNCT
cjfa-28099	265	35	(	(	PUNCT
cjfa-28099	265	36	0.85	0.85	NUM
cjfa-28099	265	37	)	)	PUNCT
cjfa-28099	265	38	(	(	PUNCT
cjfa-28099	265	39	0.86	0.86	NUM
cjfa-28099	265	40	)	)	PUNCT
cjfa-28099	265	41	(	(	PUNCT
cjfa-28099	265	42	0.86	0.86	NUM
cjfa-28099	265	43	)	)	PUNCT
cjfa-28099	265	44	lev	lev	NOUN
cjfa-28099	265	45	-0.0001	-0.0001	NOUN
cjfa-28099	265	46	-0.0001	-0.0001	PROPN
cjfa-28099	265	47	-0.0001	-0.0001	PROPN
cjfa-28099	265	48	-0.0001	-0.0001	PROPN
cjfa-28099	265	49	-0.0002	-0.0002	PROPN
cjfa-28099	265	50	-0.0003	-0.0003	PROPN
cjfa-28099	265	51	(	(	PUNCT
cjfa-28099	265	52	-0.18	-0.18	NUM
cjfa-28099	265	53	)	)	PUNCT
cjfa-28099	265	54	(	(	PUNCT
cjfa-28099	265	55	-0.16	-0.16	X
cjfa-28099	265	56	)	)	PUNCT
cjfa-28099	265	57	(	(	PUNCT
cjfa-28099	265	58	-0.14	-0.14	NOUN
cjfa-28099	265	59	)	)	PUNCT
cjfa-28099	265	60	(	(	PUNCT
cjfa-28099	265	61	-0.18	-0.18	NOUN
cjfa-28099	265	62	)	)	PUNCT
cjfa-28099	265	63	(	(	PUNCT
cjfa-28099	265	64	-0.24	-0.24	NOUN
cjfa-28099	265	65	)	)	PUNCT
cjfa-28099	265	66	(	(	PUNCT
cjfa-28099	265	67	-0.31	-0.31	PROPN
cjfa-28099	265	68	)	)	PUNCT
cjfa-28099	265	69	roa	roa	PROPN
cjfa-28099	265	70	-0.0239	-0.0239	PROPN
cjfa-28099	265	71	-0.0238	-0.0238	PROPN
cjfa-28099	266	1	-0.0241	-0.0241	PROPN
cjfa-28099	266	2	-0.0231	-0.0231	PROPN
cjfa-28099	266	3	-0.0249	-0.0249	PROPN
cjfa-28099	266	4	-0.0236	-0.0236	PROPN
cjfa-28099	266	5	(	(	PUNCT
cjfa-28099	266	6	-0.61	-0.61	NOUN
cjfa-28099	266	7	)	)	PUNCT
cjfa-28099	266	8	(	(	PUNCT
cjfa-28099	266	9	-0.61	-0.61	NOUN
cjfa-28099	266	10	)	)	PUNCT
cjfa-28099	266	11	(	(	PUNCT
cjfa-28099	266	12	-0.61	-0.61	NOUN
cjfa-28099	266	13	)	)	PUNCT
cjfa-28099	266	14	(	(	PUNCT
cjfa-28099	266	15	-0.59	-0.59	NUM
cjfa-28099	266	16	)	)	PUNCT
cjfa-28099	266	17	(	(	PUNCT
cjfa-28099	266	18	-0.63	-0.63	NOUN
cjfa-28099	266	19	)	)	PUNCT
cjfa-28099	266	20	(	(	PUNCT
cjfa-28099	266	21	-0.60	-0.60	NUM
cjfa-28099	266	22	)	)	PUNCT
cjfa-28099	266	23	observation	observation	NOUN
cjfa-28099	266	24	1,855	1,855	NUM
cjfa-28099	266	25	1,855	1,855	NUM
cjfa-28099	266	26	1,855	1,855	NUM
cjfa-28099	266	27	1,855	1,855	NUM
cjfa-28099	266	28	1,855	1,855	NUM
cjfa-28099	266	29	1,855	1,855	NUM
cjfa-28099	266	30	rojana	rojana	PROPN
cjfa-28099	266	31	khunkaew	khunkaew	NOUN
cjfa-28099	266	32	,	,	PUNCT
cjfa-28099	267	1	yang	yang	PROPN
cjfa-28099	267	2	qingxiang68	qingxiang68	PROPN
cjfa-28099	267	3	rem	rem	VERB
cjfa-28099	267	4	(	(	PUNCT
cjfa-28099	267	5	1	1	NUM
cjfa-28099	267	6	)	)	PUNCT
cjfa-28099	267	7	(	(	PUNCT
cjfa-28099	267	8	2	2	NUM
cjfa-28099	267	9	)	)	PUNCT
cjfa-28099	267	10	(	(	PUNCT
cjfa-28099	267	11	3	3	X
cjfa-28099	267	12	)	)	PUNCT
cjfa-28099	267	13	(	(	PUNCT
cjfa-28099	267	14	4	4	NUM
cjfa-28099	267	15	)	)	PUNCT
cjfa-28099	267	16	(	(	PUNCT
cjfa-28099	267	17	5	5	NUM
cjfa-28099	267	18	)	)	PUNCT
cjfa-28099	267	19	(	(	PUNCT
cjfa-28099	267	20	6	6	X
cjfa-28099	267	21	)	)	PUNCT
cjfa-28099	267	22	r2	r2	NOUN
cjfa-28099	267	23	0.0376	0.0376	NUM
cjfa-28099	267	24	0.0358	0.0358	NUM
cjfa-28099	267	25	0.0359	0.0359	NUM
cjfa-28099	267	26	0.0358	0.0358	NUM
cjfa-28099	267	27	0.0375	0.0375	NUM
cjfa-28099	267	28	0.0381	0.0381	NUM
cjfa-28099	268	1	n	n	NOUN
cjfa-28099	268	2	o	o	NOUN
cjfa-28099	268	3	t	t	NOUN
cjfa-28099	269	1	e	e	X
cjfa-28099	269	2	s	s	X
cjfa-28099	269	3	:	:	PUNCT
cjfa-28099	269	4	this	this	DET
cjfa-28099	269	5	table	table	NOUN
cjfa-28099	269	6	presents	present	VERB
cjfa-28099	269	7	the	the	DET
cjfa-28099	269	8	result	result	NOUN
cjfa-28099	269	9	of	of	ADP
cjfa-28099	269	10	regressions	regression	NOUN
cjfa-28099	269	11	tmt	tmt	PROPN
cjfa-28099	269	12	characteristics	characteristic	NOUN
cjfa-28099	269	13	on	on	ADP
cjfa-28099	269	14	real	real	ADJ
cjfa-28099	269	15	activities	activity	NOUN
cjfa-28099	269	16	earnings	earning	NOUN
cjfa-28099	269	17	management	management	NOUN
cjfa-28099	269	18	(	(	PUNCT
cjfa-28099	269	19	rem	rem	NOUN
cjfa-28099	269	20	)	)	PUNCT
cjfa-28099	269	21	and	and	CCONJ
cjfa-28099	269	22	based	base	VERB
cjfa-28099	269	23	on	on	ADP
cjfa-28099	269	24	1,855	1,855	NUM
cjfa-28099	269	25	observations	observation	NOUN
cjfa-28099	269	26	during	during	ADP
cjfa-28099	269	27	2013	2013	NUM
cjfa-28099	269	28	-	-	SYM
cjfa-28099	269	29	2017	2017	NUM
cjfa-28099	269	30	.	.	PUNCT
cjfa-28099	270	1	using	use	VERB
cjfa-28099	270	2	the	the	DET
cjfa-28099	270	3	random	random	ADJ
cjfa-28099	270	4	effects	effect	NOUN
cjfa-28099	270	5	and	and	CCONJ
cjfa-28099	270	6	clustering	cluster	VERB
cjfa-28099	270	7	by	by	ADP
cjfa-28099	270	8	firm	firm	NOUN
cjfa-28099	270	9	to	to	PART
cjfa-28099	270	10	analyze	analyze	VERB
cjfa-28099	270	11	the	the	DET
cjfa-28099	270	12	data	datum	NOUN
cjfa-28099	270	13	.	.	PUNCT
cjfa-28099	271	1	refer	refer	VERB
cjfa-28099	271	2	to	to	ADP
cjfa-28099	271	3	the	the	DET
cjfa-28099	271	4	appendix	appendix	ADJ
cjfa-28099	271	5	b	b	NOUN
cjfa-28099	271	6	for	for	ADP
cjfa-28099	271	7	detailed	detailed	ADJ
cjfa-28099	271	8	variable	variable	ADJ
cjfa-28099	271	9	definitions	definition	NOUN
cjfa-28099	271	10	.	.	PUNCT
cjfa-28099	272	1	*	*	PUNCT
cjfa-28099	273	1	*	*	PUNCT
cjfa-28099	273	2	*	*	PUNCT
cjfa-28099	273	3	,	,	PUNCT
cjfa-28099	273	4	*	*	PUNCT
cjfa-28099	273	5	*	*	PUNCT
cjfa-28099	273	6	,	,	PUNCT
cjfa-28099	273	7	and	and	CCONJ
cjfa-28099	273	8	*	*	PUNCT
cjfa-28099	273	9	indicate	indicate	VERB
cjfa-28099	273	10	significance	significance	NOUN
cjfa-28099	273	11	at	at	ADP
cjfa-28099	273	12	1	1	NUM
cjfa-28099	273	13	%	%	NOUN
cjfa-28099	273	14	,	,	PUNCT
cjfa-28099	273	15	5	5	NUM
cjfa-28099	273	16	%	%	NOUN
cjfa-28099	273	17	and	and	CCONJ
cjfa-28099	273	18	10	10	NUM
cjfa-28099	273	19	%	%	NOUN
cjfa-28099	273	20	and	and	CCONJ
cjfa-28099	273	21	present	present	ADJ
cjfa-28099	273	22	t	t	PROPN
cjfa-28099	273	23	-	-	PUNCT
cjfa-28099	273	24	statistics	statistic	NOUN
cjfa-28099	273	25	are	be	AUX
cjfa-28099	273	26	in	in	ADP
cjfa-28099	273	27	parentheses	parenthesis	NOUN
cjfa-28099	273	28	.	.	PUNCT
cjfa-28099	273	29	s	s	PART
cjfa-28099	273	30	o	o	X
cjfa-28099	273	31	u	u	NOUN
cjfa-28099	273	32	r	r	NOUN
cjfa-28099	273	33	c	c	NOUN
cjfa-28099	273	34	e	e	NOUN
cjfa-28099	273	35	:	:	PUNCT
cjfa-28099	273	36	author	author	PROPN
cjfa-28099	273	37	’s	’s	PART
cjfa-28099	273	38	computation	computation	NOUN
cjfa-28099	273	39	,	,	PUNCT
cjfa-28099	273	40	2018	2018	NUM
cjfa-28099	273	41	.	.	PUNCT
cjfa-28099	274	1	while	while	SCONJ
cjfa-28099	274	2	prior	prior	ADJ
cjfa-28099	274	3	research	research	NOUN
cjfa-28099	274	4	provided	provide	VERB
cjfa-28099	274	5	evidence	evidence	NOUN
cjfa-28099	274	6	about	about	ADP
cjfa-28099	274	7	the	the	DET
cjfa-28099	274	8	influence	influence	NOUN
cjfa-28099	274	9	of	of	ADP
cjfa-28099	274	10	executives	executive	NOUN
cjfa-28099	274	11	’	’	PART
cjfa-28099	274	12	gender	gender	NOUN
cjfa-28099	274	13	and	and	CCONJ
cjfa-28099	274	14	education	education	NOUN
cjfa-28099	274	15	on	on	ADP
cjfa-28099	274	16	earnings	earning	NOUN
cjfa-28099	274	17	management	management	NOUN
cjfa-28099	274	18	that	that	PRON
cjfa-28099	274	19	implied	imply	VERB
cjfa-28099	274	20	executives	executive	NOUN
cjfa-28099	274	21	with	with	ADP
cjfa-28099	274	22	female	female	ADJ
cjfa-28099	274	23	and	and	CCONJ
cjfa-28099	274	24	high	high	ADJ
cjfa-28099	274	25	level	level	NOUN
cjfa-28099	274	26	of	of	ADP
cjfa-28099	274	27	education	education	NOUN
cjfa-28099	274	28	would	would	AUX
cjfa-28099	274	29	have	have	VERB
cjfa-28099	274	30	more	more	ADJ
cjfa-28099	274	31	conservation	conservation	NOUN
cjfa-28099	274	32	and	and	CCONJ
cjfa-28099	274	33	lead	lead	VERB
cjfa-28099	274	34	to	to	ADP
cjfa-28099	274	35	decreasing	decrease	VERB
cjfa-28099	274	36	of	of	ADP
cjfa-28099	274	37	earnings	earning	NOUN
cjfa-28099	274	38	management	management	NOUN
cjfa-28099	274	39	level	level	NOUN
cjfa-28099	274	40	(	(	PUNCT
cjfa-28099	274	41	gavious	gavious	ADJ
cjfa-28099	274	42	et	et	PROPN
cjfa-28099	274	43	al	al	PROPN
cjfa-28099	274	44	.	.	PROPN
cjfa-28099	274	45	,	,	PUNCT
cjfa-28099	274	46	2012	2012	NUM
cjfa-28099	274	47	;	;	PUNCT
cjfa-28099	274	48	li	li	PROPN
cjfa-28099	274	49	et	et	PROPN
cjfa-28099	274	50	al	al	PROPN
cjfa-28099	274	51	.	.	PROPN
cjfa-28099	274	52	,	,	PUNCT
cjfa-28099	274	53	2016	2016	NUM
cjfa-28099	274	54	;	;	PUNCT
cjfa-28099	274	55	peni	peni	NOUN
cjfa-28099	274	56	&	&	CCONJ
cjfa-28099	274	57	vähämaa	vähämaa	NOUN
cjfa-28099	274	58	,	,	PUNCT
cjfa-28099	274	59	2010	2010	NUM
cjfa-28099	274	60	;	;	PUNCT
cjfa-28099	274	61	srinidhi	srinidhi	VERB
cjfa-28099	274	62	et	et	PROPN
cjfa-28099	274	63	al	al	PROPN
cjfa-28099	274	64	.	.	PROPN
cjfa-28099	274	65	,	,	PUNCT
cjfa-28099	274	66	2011	2011	NUM
cjfa-28099	274	67	;	;	PUNCT
cjfa-28099	274	68	xiong	xiong	PROPN
cjfa-28099	274	69	,	,	PUNCT
cjfa-28099	274	70	2016	2016	NUM
cjfa-28099	274	71	)	)	PUNCT
cjfa-28099	274	72	.	.	PUNCT
cjfa-28099	275	1	however	however	ADV
cjfa-28099	275	2	,	,	PUNCT
cjfa-28099	275	3	the	the	DET
cjfa-28099	275	4	result	result	NOUN
cjfa-28099	275	5	from	from	ADP
cjfa-28099	275	6	table	table	NOUN
cjfa-28099	275	7	(	(	PUNCT
cjfa-28099	275	8	5	5	NUM
cjfa-28099	275	9	)	)	PUNCT
cjfa-28099	275	10	and	and	CCONJ
cjfa-28099	275	11	(	(	PUNCT
cjfa-28099	275	12	6	6	NUM
cjfa-28099	275	13	)	)	PUNCT
cjfa-28099	275	14	in	in	ADP
cjfa-28099	275	15	this	this	DET
cjfa-28099	275	16	study	study	NOUN
cjfa-28099	275	17	found	find	VERB
cjfa-28099	275	18	gender	gender	NOUN
cjfa-28099	275	19	and	and	CCONJ
cjfa-28099	275	20	education	education	NOUN
cjfa-28099	275	21	of	of	ADP
cjfa-28099	275	22	tmt	tmt	PROPN
cjfa-28099	275	23	have	have	VERB
cjfa-28099	275	24	no	no	DET
cjfa-28099	275	25	significant	significant	ADJ
cjfa-28099	275	26	association	association	NOUN
cjfa-28099	275	27	with	with	ADP
cjfa-28099	275	28	both	both	CCONJ
cjfa-28099	275	29	aem	aem	PROPN
cjfa-28099	275	30	and	and	CCONJ
cjfa-28099	275	31	rem	rem	PROPN
cjfa-28099	275	32	.	.	PROPN
cjfa-28099	275	33	 	 	SPACE
cjfa-28099	275	34	conclusion	conclusion	NOUN
cjfa-28099	275	35	the	the	DET
cjfa-28099	275	36	paper	paper	NOUN
cjfa-28099	275	37	investigates	investigate	VERB
cjfa-28099	275	38	the	the	DET
cjfa-28099	275	39	association	association	NOUN
cjfa-28099	275	40	between	between	ADP
cjfa-28099	275	41	tmt	tmt	PROPN
cjfa-28099	275	42	characteristics	characteristic	NOUN
cjfa-28099	275	43	and	and	CCONJ
cjfa-28099	275	44	earnings	earning	NOUN
cjfa-28099	275	45	management	management	NOUN
cjfa-28099	275	46	in	in	ADP
cjfa-28099	275	47	thailand	thailand	PROPN
cjfa-28099	275	48	based	base	VERB
cjfa-28099	275	49	on	on	ADP
cjfa-28099	275	50	1,855	1,855	NUM
cjfa-28099	275	51	thai	thai	ADJ
cjfa-28099	275	52	-	-	PUNCT
cjfa-28099	275	53	firm	firm	NOUN
cjfa-28099	275	54	listed	list	VERB
cjfa-28099	275	55	observations	observation	NOUN
cjfa-28099	275	56	in	in	ADP
cjfa-28099	275	57	period	period	NOUN
cjfa-28099	275	58	2013–2017	2013–2017	NUM
cjfa-28099	275	59	.	.	PUNCT
cjfa-28099	276	1	the	the	DET
cjfa-28099	276	2	majority	majority	NOUN
cjfa-28099	276	3	in	in	ADP
cjfa-28099	276	4	the	the	DET
cjfa-28099	276	5	literature	literature	NOUN
cjfa-28099	276	6	has	have	AUX
cjfa-28099	276	7	been	be	AUX
cjfa-28099	276	8	focused	focus	VERB
cjfa-28099	276	9	on	on	ADP
cjfa-28099	276	10	chief	chief	ADJ
cjfa-28099	276	11	executives	executive	NOUN
cjfa-28099	276	12	officer	officer	NOUN
cjfa-28099	276	13	(	(	PUNCT
cjfa-28099	276	14	ceo	ceo	NOUN
cjfa-28099	276	15	)	)	PUNCT
cjfa-28099	276	16	,	,	PUNCT
cjfa-28099	276	17	however	however	ADV
cjfa-28099	276	18	,	,	PUNCT
cjfa-28099	276	19	due	due	ADP
cjfa-28099	276	20	to	to	ADP
cjfa-28099	276	21	performing	perform	VERB
cjfa-28099	276	22	the	the	DET
cjfa-28099	276	23	business	business	NOUN
cjfa-28099	276	24	,	,	PUNCT
cjfa-28099	276	25	executives	executive	NOUN
cjfa-28099	276	26	need	need	VERB
cjfa-28099	276	27	to	to	PART
cjfa-28099	276	28	work	work	VERB
cjfa-28099	276	29	as	as	ADP
cjfa-28099	276	30	a	a	DET
cjfa-28099	276	31	team	team	NOUN
cjfa-28099	276	32	by	by	ADP
cjfa-28099	276	33	applying	apply	VERB
cjfa-28099	276	34	their	their	PRON
cjfa-28099	276	35	expertise	expertise	NOUN
cjfa-28099	276	36	and	and	CCONJ
cjfa-28099	276	37	responsibilities	responsibility	NOUN
cjfa-28099	276	38	to	to	PART
cjfa-28099	276	39	achieve	achieve	VERB
cjfa-28099	276	40	the	the	DET
cjfa-28099	276	41	goal	goal	NOUN
cjfa-28099	276	42	of	of	ADP
cjfa-28099	276	43	business	business	NOUN
cjfa-28099	276	44	.	.	PUNCT
cjfa-28099	277	1	therefore	therefore	ADV
cjfa-28099	277	2	,	,	PUNCT
cjfa-28099	277	3	this	this	DET
cjfa-28099	277	4	paper	paper	NOUN
cjfa-28099	277	5	expands	expand	VERB
cjfa-28099	277	6	the	the	DET
cjfa-28099	277	7	scope	scope	NOUN
cjfa-28099	277	8	of	of	ADP
cjfa-28099	277	9	study	study	NOUN
cjfa-28099	277	10	by	by	ADP
cjfa-28099	277	11	investigating	investigate	VERB
cjfa-28099	277	12	the	the	DET
cjfa-28099	277	13	effect	effect	NOUN
cjfa-28099	277	14	of	of	ADP
cjfa-28099	277	15	tmt	tmt	PROPN
cjfa-28099	277	16	characteristics	characteristics	PROPN
cjfa-28099	277	17	(	(	PUNCT
cjfa-28099	277	18	including	include	VERB
cjfa-28099	277	19	four	four	NUM
cjfa-28099	277	20	positions	position	NOUN
cjfa-28099	277	21	,	,	PUNCT
cjfa-28099	277	22	chairman	chairman	NOUN
cjfa-28099	277	23	,	,	PUNCT
cjfa-28099	277	24	chief	chief	ADJ
cjfa-28099	277	25	executives	executive	NOUN
cjfa-28099	277	26	officer	officer	NOUN
cjfa-28099	277	27	,	,	PUNCT
cjfa-28099	277	28	managing	managing	NOUN
cjfa-28099	277	29	director	director	NOUN
cjfa-28099	277	30	,	,	PUNCT
cjfa-28099	277	31	and	and	CCONJ
cjfa-28099	277	32	chief	chief	ADJ
cjfa-28099	277	33	financial	financial	ADJ
cjfa-28099	277	34	officer	officer	NOUN
cjfa-28099	277	35	)	)	PUNCT
cjfa-28099	277	36	on	on	ADP
cjfa-28099	277	37	earnings	earning	NOUN
cjfa-28099	277	38	management	management	NOUN
cjfa-28099	277	39	behavior	behavior	NOUN
cjfa-28099	277	40	both	both	CCONJ
cjfa-28099	277	41	aem	aem	PROPN
cjfa-28099	277	42	and	and	CCONJ
cjfa-28099	277	43	rem	rem	PROPN
cjfa-28099	277	44	.	.	PUNCT
cjfa-28099	278	1	the	the	DET
cjfa-28099	278	2	results	result	NOUN
cjfa-28099	278	3	in	in	ADP
cjfa-28099	278	4	this	this	DET
cjfa-28099	278	5	study	study	NOUN
cjfa-28099	278	6	reveal	reveal	VERB
cjfa-28099	278	7	that	that	SCONJ
cjfa-28099	278	8	tmt	tmt	PROPN
cjfa-28099	278	9	characteristics	characteristic	NOUN
cjfa-28099	278	10	and	and	CCONJ
cjfa-28099	278	11	earnings	earning	NOUN
cjfa-28099	278	12	management	management	NOUN
cjfa-28099	278	13	are	be	AUX
cjfa-28099	278	14	related	relate	VERB
cjfa-28099	278	15	which	which	PRON
cjfa-28099	278	16	can	can	AUX
cjfa-28099	278	17	explain	explain	VERB
cjfa-28099	278	18	in	in	ADP
cjfa-28099	278	19	two	two	NUM
cjfa-28099	278	20	parts	part	NOUN
cjfa-28099	278	21	.	.	PUNCT
cjfa-28099	279	1	first	first	ADV
cjfa-28099	279	2	,	,	PUNCT
cjfa-28099	279	3	for	for	ADP
cjfa-28099	279	4	the	the	DET
cjfa-28099	279	5	aggregate	aggregate	ADJ
cjfa-28099	279	6	result	result	NOUN
cjfa-28099	279	7	of	of	ADP
cjfa-28099	279	8	thai	thai	NOUN
cjfa-28099	279	9	-	-	PUNCT
cjfa-28099	279	10	firms	firm	NOUN
cjfa-28099	279	11	listed	list	VERB
cjfa-28099	279	12	having	having	AUX
cjfa-28099	279	13	found	find	VERB
cjfa-28099	279	14	the	the	DET
cjfa-28099	279	15	important	important	ADJ
cjfa-28099	279	16	factor	factor	NOUN
cjfa-28099	279	17	related	relate	VERB
cjfa-28099	279	18	to	to	ADP
cjfa-28099	279	19	both	both	DET
cjfa-28099	279	20	aem	aem	PROPN
cjfa-28099	279	21	and	and	CCONJ
cjfa-28099	279	22	rem	rem	PROPN
cjfa-28099	279	23	is	be	AUX
cjfa-28099	279	24	tunure	tunure	NOUN
cjfa-28099	279	25	,	,	PUNCT
cjfa-28099	279	26	the	the	DET
cjfa-28099	279	27	results	result	NOUN
cjfa-28099	279	28	reveal	reveal	VERB
cjfa-28099	279	29	tmt	tmt	PROPN
cjfa-28099	279	30	with	with	ADP
cjfa-28099	279	31	long	long	ADJ
cjfa-28099	279	32	term	term	NOUN
cjfa-28099	279	33	of	of	ADP
cjfa-28099	279	34	tenure	tenure	NOUN
cjfa-28099	279	35	(	(	PUNCT
cjfa-28099	279	36	over	over	ADP
cjfa-28099	279	37	7	7	NUM
cjfa-28099	279	38	years	year	NOUN
cjfa-28099	279	39	)	)	PUNCT
cjfa-28099	279	40	have	have	VERB
cjfa-28099	279	41	negative	negative	ADJ
cjfa-28099	279	42	association	association	NOUN
cjfa-28099	279	43	with	with	ADP
cjfa-28099	279	44	aem	aem	PROPN
cjfa-28099	279	45	.	.	PROPN
cjfa-28099	280	1	in	in	ADP
cjfa-28099	280	2	contrast	contrast	NOUN
cjfa-28099	280	3	,	,	PUNCT
cjfa-28099	280	4	it	it	PRON
cjfa-28099	280	5	is	be	AUX
cjfa-28099	280	6	positive	positive	ADJ
cjfa-28099	280	7	with	with	ADP
cjfa-28099	280	8	rem	rem	NOUN
cjfa-28099	280	9	,	,	PUNCT
cjfa-28099	280	10	which	which	PRON
cjfa-28099	280	11	implies	imply	VERB
cjfa-28099	280	12	tmt	tmt	PROPN
cjfa-28099	280	13	with	with	ADP
cjfa-28099	280	14	long	long	ADJ
cjfa-28099	280	15	tenure	tenure	NOUN
cjfa-28099	280	16	tends	tend	VERB
cjfa-28099	280	17	to	to	PART
cjfa-28099	280	18	replace	replace	VERB
cjfa-28099	280	19	aem	aem	NOUN
cjfa-28099	280	20	by	by	ADP
cjfa-28099	280	21	using	use	VERB
cjfa-28099	280	22	rem	rem	VERB
cjfa-28099	280	23	approach	approach	NOUN
cjfa-28099	280	24	.	.	PUNCT
cjfa-28099	281	1	in	in	ADP
cjfa-28099	281	2	addition	addition	NOUN
cjfa-28099	281	3	,	,	PUNCT
cjfa-28099	281	4	there	there	PRON
cjfa-28099	281	5	are	be	VERB
cjfa-28099	281	6	two	two	NUM
cjfa-28099	281	7	other	other	ADJ
cjfa-28099	281	8	factors	factor	NOUN
cjfa-28099	281	9	that	that	PRON
cjfa-28099	281	10	have	have	VERB
cjfa-28099	281	11	a	a	DET
cjfa-28099	281	12	negative	negative	ADJ
cjfa-28099	281	13	relationtable	relationtable	ADJ
cjfa-28099	281	14	5	5	NUM
cjfa-28099	281	15	.	.	PUNCT
cjfa-28099	282	1	regression	regression	NOUN
cjfa-28099	282	2	of	of	ADP
cjfa-28099	282	3	tmt	tmt	PROPN
cjfa-28099	282	4	characteristics	characteristic	NOUN
cjfa-28099	282	5	…	…	PUNCT
cjfa-28099	282	6	the	the	DET
cjfa-28099	282	7	characteristics	characteristic	NOUN
cjfa-28099	282	8	of	of	ADP
cjfa-28099	282	9	top	top	ADJ
cjfa-28099	282	10	management	management	NOUN
cjfa-28099	282	11	…	…	PUNCT
cjfa-28099	282	12	69	69	NUM
cjfa-28099	282	13	ship	ship	NOUN
cjfa-28099	282	14	with	with	ADP
cjfa-28099	282	15	aem	aem	NOUN
cjfa-28099	282	16	:	:	PUNCT
cjfa-28099	282	17	age	age	NOUN
cjfa-28099	282	18	and	and	CCONJ
cjfa-28099	282	19	cpa	cpa	PROPN
cjfa-28099	282	20	certification	certification	NOUN
cjfa-28099	282	21	.	.	PUNCT
cjfa-28099	283	1	the	the	DET
cjfa-28099	283	2	result	result	NOUN
cjfa-28099	283	3	reveal	reveal	VERB
cjfa-28099	283	4	tmt	tmt	PROPN
cjfa-28099	283	5	with	with	ADP
cjfa-28099	283	6	older	old	ADJ
cjfa-28099	283	7	of	of	ADP
cjfa-28099	283	8	age	age	NOUN
cjfa-28099	283	9	,	,	PUNCT
cjfa-28099	283	10	cpa	cpa	NOUN
cjfa-28099	283	11	certification	certification	NOUN
cjfa-28099	283	12	and	and	CCONJ
cjfa-28099	283	13	long	long	ADJ
cjfa-28099	283	14	tenure	tenure	NOUN
cjfa-28099	283	15	would	would	AUX
cjfa-28099	283	16	have	have	VERB
cjfa-28099	283	17	more	more	ADJ
cjfa-28099	283	18	knowledge	knowledge	NOUN
cjfa-28099	283	19	and	and	CCONJ
cjfa-28099	283	20	experience	experience	NOUN
cjfa-28099	283	21	about	about	ADP
cjfa-28099	283	22	the	the	DET
cjfa-28099	283	23	business	business	NOUN
cjfa-28099	283	24	administration	administration	NOUN
cjfa-28099	283	25	including	include	VERB
cjfa-28099	283	26	human	human	ADJ
cjfa-28099	283	27	resource	resource	NOUN
cjfa-28099	283	28	,	,	PUNCT
cjfa-28099	283	29	production	production	NOUN
cjfa-28099	283	30	,	,	PUNCT
cjfa-28099	283	31	and	and	CCONJ
cjfa-28099	283	32	finance	finance	NOUN
cjfa-28099	283	33	and	and	CCONJ
cjfa-28099	283	34	accounting	accounting	NOUN
cjfa-28099	283	35	.	.	PUNCT
cjfa-28099	284	1	consequently	consequently	ADV
cjfa-28099	284	2	,	,	PUNCT
cjfa-28099	284	3	they	they	PRON
cjfa-28099	284	4	are	be	AUX
cjfa-28099	284	5	able	able	ADJ
cjfa-28099	284	6	to	to	PART
cjfa-28099	284	7	achieve	achieve	VERB
cjfa-28099	284	8	their	their	PRON
cjfa-28099	284	9	earnings	earning	NOUN
cjfa-28099	284	10	target	target	NOUN
cjfa-28099	284	11	through	through	ADP
cjfa-28099	284	12	the	the	DET
cjfa-28099	284	13	operation	operation	NOUN
cjfa-28099	284	14	activities	activity	NOUN
cjfa-28099	284	15	rather	rather	ADV
cjfa-28099	284	16	than	than	ADP
cjfa-28099	284	17	relying	rely	VERB
cjfa-28099	284	18	on	on	ADP
cjfa-28099	284	19	the	the	DET
cjfa-28099	284	20	accruals	accrual	NOUN
cjfa-28099	284	21	approach	approach	NOUN
cjfa-28099	284	22	at	at	ADP
cjfa-28099	284	23	the	the	DET
cjfa-28099	284	24	year	year	NOUN
cjfa-28099	284	25	end	end	NOUN
cjfa-28099	284	26	,	,	PUNCT
cjfa-28099	284	27	due	due	ADP
cjfa-28099	284	28	to	to	ADP
cjfa-28099	284	29	the	the	DET
cjfa-28099	284	30	limitation	limitation	NOUN
cjfa-28099	284	31	of	of	ADP
cjfa-28099	284	32	accounting	accounting	NOUN
cjfa-28099	284	33	principle	principle	NOUN
cjfa-28099	284	34	and	and	CCONJ
cjfa-28099	284	35	the	the	DET
cjfa-28099	284	36	risk	risk	NOUN
cjfa-28099	284	37	of	of	ADP
cjfa-28099	284	38	being	be	AUX
cjfa-28099	284	39	audited	audit	VERB
cjfa-28099	284	40	by	by	ADP
cjfa-28099	284	41	the	the	DET
cjfa-28099	284	42	auditor	auditor	NOUN
cjfa-28099	284	43	.	.	PUNCT
cjfa-28099	285	1	the	the	DET
cjfa-28099	285	2	findings	finding	NOUN
cjfa-28099	285	3	in	in	ADP
cjfa-28099	285	4	this	this	DET
cjfa-28099	285	5	study	study	NOUN
cjfa-28099	285	6	have	have	VERB
cjfa-28099	285	7	important	important	ADJ
cjfa-28099	285	8	implications	implication	NOUN
cjfa-28099	285	9	for	for	ADP
cjfa-28099	285	10	stakeholders	stakeholder	NOUN
cjfa-28099	285	11	,	,	PUNCT
cjfa-28099	285	12	especially	especially	ADV
cjfa-28099	285	13	for	for	SCONJ
cjfa-28099	285	14	the	the	DET
cjfa-28099	285	15	regulator	regulator	NOUN
cjfa-28099	285	16	to	to	PART
cjfa-28099	285	17	pay	pay	VERB
cjfa-28099	285	18	attention	attention	NOUN
cjfa-28099	285	19	to	to	PART
cjfa-28099	285	20	regulate	regulate	VERB
cjfa-28099	285	21	and	and	CCONJ
cjfa-28099	285	22	monitor	monitor	VERB
cjfa-28099	285	23	the	the	DET
cjfa-28099	285	24	executive	executive	ADJ
cjfa-28099	285	25	operation	operation	NOUN
cjfa-28099	285	26	in	in	ADP
cjfa-28099	285	27	order	order	NOUN
cjfa-28099	285	28	to	to	PART
cjfa-28099	285	29	increase	increase	VERB
cjfa-28099	285	30	the	the	DET
cjfa-28099	285	31	reliability	reliability	NOUN
cjfa-28099	285	32	of	of	ADP
cjfa-28099	285	33	information	information	NOUN
cjfa-28099	285	34	disclosed	disclose	VERB
cjfa-28099	285	35	in	in	ADP
cjfa-28099	285	36	the	the	DET
cjfa-28099	285	37	financial	financial	ADJ
cjfa-28099	285	38	statements	statement	NOUN
cjfa-28099	285	39	,	,	PUNCT
cjfa-28099	285	40	which	which	PRON
cjfa-28099	285	41	is	be	AUX
cjfa-28099	285	42	the	the	DET
cjfa-28099	285	43	key	key	ADJ
cjfa-28099	285	44	instrument	instrument	NOUN
cjfa-28099	285	45	for	for	ADP
cjfa-28099	285	46	investor	investor	NOUN
cjfa-28099	285	47	or	or	CCONJ
cjfa-28099	285	48	stakeholders	stakeholder	NOUN
cjfa-28099	285	49	in	in	ADP
cjfa-28099	285	50	making	make	VERB
cjfa-28099	285	51	a	a	DET
cjfa-28099	285	52	business	business	NOUN
cjfa-28099	285	53	decision	decision	NOUN
cjfa-28099	285	54	.	.	PUNCT
cjfa-28099	286	1	this	this	DET
cjfa-28099	286	2	study	study	NOUN
cjfa-28099	286	3	measured	measure	VERB
cjfa-28099	286	4	aem	aem	PROPN
cjfa-28099	286	5	and	and	CCONJ
cjfa-28099	286	6	rem	rem	VERB
cjfa-28099	286	7	by	by	ADP
cjfa-28099	286	8	using	use	VERB
cjfa-28099	286	9	the	the	DET
cjfa-28099	286	10	modified	modify	VERB
cjfa-28099	286	11	jones	jones	NOUN
cjfa-28099	286	12	models	model	NOUN
cjfa-28099	286	13	(	(	PUNCT
cjfa-28099	286	14	dechow	dechow	X
cjfa-28099	286	15	et	et	PROPN
cjfa-28099	286	16	al	al	PROPN
cjfa-28099	286	17	.	.	PROPN
cjfa-28099	286	18	,	,	PUNCT
cjfa-28099	286	19	1995	1995	NUM
cjfa-28099	286	20	)	)	PUNCT
cjfa-28099	286	21	and	and	CCONJ
cjfa-28099	286	22	the	the	DET
cjfa-28099	286	23	model	model	NOUN
cjfa-28099	286	24	from	from	ADP
cjfa-28099	286	25	roychowdhury	roychowdhury	NOUN
cjfa-28099	286	26	(	(	PUNCT
cjfa-28099	286	27	2006	2006	NUM
cjfa-28099	286	28	)	)	PUNCT
cjfa-28099	286	29	.	.	PUNCT
cjfa-28099	287	1	however	however	ADV
cjfa-28099	287	2	,	,	PUNCT
cjfa-28099	287	3	the	the	DET
cjfa-28099	287	4	result	result	NOUN
cjfa-28099	287	5	and	and	CCONJ
cjfa-28099	287	6	conclusions	conclusion	NOUN
cjfa-28099	287	7	might	might	AUX
cjfa-28099	287	8	change	change	VERB
cjfa-28099	287	9	when	when	SCONJ
cjfa-28099	287	10	measuring	measure	VERB
cjfa-28099	287	11	aem	aem	NOUN
cjfa-28099	287	12	and	and	CCONJ
cjfa-28099	287	13	rem	rem	VERB
cjfa-28099	287	14	by	by	ADP
cjfa-28099	287	15	other	other	ADJ
cjfa-28099	287	16	models	model	NOUN
cjfa-28099	287	17	or	or	CCONJ
cjfa-28099	287	18	new	new	ADJ
cjfa-28099	287	19	factors	factor	NOUN
cjfa-28099	287	20	created	create	VERB
cjfa-28099	287	21	for	for	ADP
cjfa-28099	287	22	earnings	earning	NOUN
cjfa-28099	287	23	management	management	NOUN
cjfa-28099	287	24	.	.	PUNCT
cjfa-28099	287	25	 	 	SPACE
cjfa-28099	288	1	references	reference	NOUN
cjfa-28099	288	2	arun	arun	NOUN
cjfa-28099	288	3	,	,	PUNCT
cjfa-28099	288	4	t.g	t.g	PROPN
cjfa-28099	288	5	.	.	PROPN
cjfa-28099	288	6	,	,	PUNCT
cjfa-28099	288	7	almahrog	almahrog	PROPN
cjfa-28099	288	8	,	,	PUNCT
cjfa-28099	288	9	y.e	y.e	PROPN
cjfa-28099	288	10	.	.	PROPN
cjfa-28099	288	11	,	,	PUNCT
cjfa-28099	288	12	&	&	CCONJ
cjfa-28099	288	13	aribi	aribi	PROPN
cjfa-28099	288	14	,	,	PUNCT
cjfa-28099	288	15	z.a	z.a	PROPN
cjfa-28099	288	16	.	.	PUNCT
cjfa-28099	288	17	(	(	PUNCT
cjfa-28099	288	18	2015	2015	NUM
cjfa-28099	288	19	)	)	PUNCT
cjfa-28099	288	20	.	.	PUNCT
cjfa-28099	289	1	female	female	ADJ
cjfa-28099	289	2	directors	director	NOUN
cjfa-28099	289	3	and	and	CCONJ
cjfa-28099	289	4	earnings	earning	NOUN
cjfa-28099	289	5	management	management	NOUN
cjfa-28099	289	6	:	:	PUNCT
cjfa-28099	289	7	evidence	evidence	NOUN
cjfa-28099	289	8	from	from	ADP
cjfa-28099	289	9	uk	uk	PROPN
cjfa-28099	289	10	companies	company	NOUN
cjfa-28099	289	11	.	.	PUNCT
cjfa-28099	290	1	international	international	ADJ
cjfa-28099	290	2	review	review	NOUN
cjfa-28099	290	3	of	of	ADP
cjfa-28099	290	4	financial	financial	ADJ
cjfa-28099	290	5	analysis	analysis	NOUN
cjfa-28099	290	6	,	,	PUNCT
cjfa-28099	290	7	39	39	NUM
cjfa-28099	290	8	,	,	PUNCT
cjfa-28099	290	9	137–146	137–146	NUM
cjfa-28099	290	10	.	.	PUNCT
cjfa-28099	291	1	http://dx.doi.org/10.1016/j.irfa.2015.03.002	http://dx.doi.org/10.1016/j.irfa.2015.03.002	PROPN
cjfa-28099	291	2	.	.	PUNCT
cjfa-28099	291	3	barker	barker	PROPN
cjfa-28099	291	4	iii	iii	PROPN
cjfa-28099	291	5	,	,	PUNCT
cjfa-28099	291	6	v.l	v.l	PROPN
cjfa-28099	291	7	.	.	PROPN
cjfa-28099	291	8	,	,	PUNCT
cjfa-28099	291	9	&	&	CCONJ
cjfa-28099	291	10	mueller	mueller	PROPN
cjfa-28099	291	11	,	,	PUNCT
cjfa-28099	291	12	g.c	g.c	PROPN
cjfa-28099	291	13	.	.	PROPN
cjfa-28099	291	14	(	(	PUNCT
cjfa-28099	291	15	2002	2002	NUM
cjfa-28099	291	16	)	)	PUNCT
cjfa-28099	291	17	.	.	PUNCT
cjfa-28099	292	1	ceo	ceo	NOUN
cjfa-28099	292	2	characteristics	characteristic	NOUN
cjfa-28099	292	3	and	and	CCONJ
cjfa-28099	292	4	firm	firm	ADJ
cjfa-28099	292	5	r&d	r&d	NOUN
cjfa-28099	292	6	spending	spending	NOUN
cjfa-28099	292	7	.	.	PUNCT
cjfa-28099	293	1	management	management	NOUN
cjfa-28099	293	2	science	science	NOUN
cjfa-28099	293	3	,	,	PUNCT
cjfa-28099	293	4	48(6	48(6	NOUN
cjfa-28099	293	5	)	)	PUNCT
cjfa-28099	293	6	,	,	PUNCT
cjfa-28099	293	7	782–801	782–801	NUM
cjfa-28099	293	8	.	.	PUNCT
cjfa-28099	294	1	http://dx.doi.org/10.1287/mnsc.48.6.782.187	http://dx.doi.org/10.1287/mnsc.48.6.782.187	NOUN
cjfa-28099	294	2	.	.	NOUN
cjfa-28099	294	3	burgstahler	burgstahler	NOUN
cjfa-28099	294	4	,	,	PUNCT
cjfa-28099	294	5	d.	d.	PROPN
cjfa-28099	294	6	,	,	PUNCT
cjfa-28099	294	7	&	&	CCONJ
cjfa-28099	294	8	dichev	dichev	PROPN
cjfa-28099	294	9	,	,	PUNCT
cjfa-28099	294	10	i.	i.	PROPN
cjfa-28099	294	11	(	(	PUNCT
cjfa-28099	294	12	1997	1997	NUM
cjfa-28099	294	13	)	)	PUNCT
cjfa-28099	294	14	.	.	PUNCT
cjfa-28099	295	1	earnings	earning	NOUN
cjfa-28099	295	2	management	management	NOUN
cjfa-28099	295	3	to	to	PART
cjfa-28099	295	4	avoid	avoid	VERB
cjfa-28099	295	5	earnings	earning	NOUN
cjfa-28099	295	6	decreases	decrease	NOUN
cjfa-28099	295	7	and	and	CCONJ
cjfa-28099	295	8	losses	loss	NOUN
cjfa-28099	295	9	.	.	PUNCT
cjfa-28099	296	1	journal	journal	NOUN
cjfa-28099	296	2	of	of	ADP
cjfa-28099	296	3	accounting	accounting	NOUN
cjfa-28099	296	4	and	and	CCONJ
cjfa-28099	296	5	economics	economic	NOUN
cjfa-28099	296	6	,	,	PUNCT
cjfa-28099	296	7	24(1	24(1	NUM
cjfa-28099	296	8	)	)	PUNCT
cjfa-28099	296	9	,	,	PUNCT
cjfa-28099	296	10	99–126	99–126	PROPN
cjfa-28099	296	11	.	.	PUNCT
cjfa-28099	296	12	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	296	13	.	.	PUNCT
cjfa-28099	297	1	org/10.1016	org/10.1016	PROPN
cjfa-28099	297	2	/	/	SYM
cjfa-28099	297	3	s0165	s0165	VERB
cjfa-28099	297	4	-	-	PUNCT
cjfa-28099	297	5	4101(97)00017	4101(97)00017	NUM
cjfa-28099	297	6	-	-	PUNCT
cjfa-28099	297	7	7	7	NUM
cjfa-28099	297	8	.	.	X
cjfa-28099	297	9	cohen	cohen	PROPN
cjfa-28099	297	10	,	,	PUNCT
cjfa-28099	297	11	d.a	d.a	PROPN
cjfa-28099	297	12	.	.	PROPN
cjfa-28099	297	13	,	,	PUNCT
cjfa-28099	297	14	dey	dey	PROPN
cjfa-28099	297	15	,	,	PUNCT
cjfa-28099	297	16	a.	a.	NOUN
cjfa-28099	297	17	,	,	PUNCT
cjfa-28099	297	18	&	&	CCONJ
cjfa-28099	297	19	lys	lys	PROPN
cjfa-28099	297	20	,	,	PUNCT
cjfa-28099	297	21	t.z	t.z	PROPN
cjfa-28099	297	22	.	.	PROPN
cjfa-28099	297	23	(	(	PUNCT
cjfa-28099	297	24	2008	2008	NUM
cjfa-28099	297	25	)	)	PUNCT
cjfa-28099	297	26	.	.	PUNCT
cjfa-28099	298	1	real	real	ADJ
cjfa-28099	298	2	and	and	CCONJ
cjfa-28099	298	3	accrual	accrual	ADJ
cjfa-28099	298	4	-	-	PUNCT
cjfa-28099	298	5	based	base	VERB
cjfa-28099	298	6	earnings	earning	NOUN
cjfa-28099	298	7	management	management	NOUN
cjfa-28099	298	8	in	in	ADP
cjfa-28099	298	9	the	the	DET
cjfa-28099	298	10	preand	preand	NOUN
cjfa-28099	298	11	post	post	ADJ
cjfa-28099	298	12	-	-	ADJ
cjfa-28099	298	13	sarbanes	sarbanes	ADJ
cjfa-28099	298	14	-	-	PUNCT
cjfa-28099	298	15	oxley	oxley	ADJ
cjfa-28099	298	16	periods	period	NOUN
cjfa-28099	298	17	.	.	PUNCT
cjfa-28099	299	1	the	the	DET
cjfa-28099	299	2	accounting	accounting	NOUN
cjfa-28099	299	3	review	review	PROPN
cjfa-28099	299	4	,	,	PUNCT
cjfa-28099	299	5	83(3	83(3	NUM
cjfa-28099	299	6	)	)	PUNCT
cjfa-28099	299	7	,	,	PUNCT
cjfa-28099	299	8	757–787	757–787	NUM
cjfa-28099	299	9	.	.	PUNCT
cjfa-28099	300	1	http://dx.doi.org/10.2308/accr.2008.83.3.757	http://dx.doi.org/10.2308/accr.2008.83.3.757	PROPN
cjfa-28099	300	2	.	.	PROPN
cjfa-28099	300	3	cohen	cohen	PROPN
cjfa-28099	300	4	,	,	PUNCT
cjfa-28099	300	5	d.a	d.a	PROPN
cjfa-28099	300	6	.	.	PROPN
cjfa-28099	300	7	,	,	PUNCT
cjfa-28099	300	8	&	&	CCONJ
cjfa-28099	300	9	zarowin	zarowin	PROPN
cjfa-28099	300	10	,	,	PUNCT
cjfa-28099	300	11	p.	p.	NOUN
cjfa-28099	300	12	(	(	PUNCT
cjfa-28099	300	13	2010	2010	NUM
cjfa-28099	300	14	)	)	PUNCT
cjfa-28099	300	15	.	.	PUNCT
cjfa-28099	301	1	accrual	accrual	ADJ
cjfa-28099	301	2	-	-	PUNCT
cjfa-28099	301	3	based	base	VERB
cjfa-28099	301	4	and	and	CCONJ
cjfa-28099	301	5	real	real	ADJ
cjfa-28099	301	6	earnings	earning	NOUN
cjfa-28099	301	7	management	management	NOUN
cjfa-28099	301	8	activities	activity	NOUN
cjfa-28099	301	9	around	around	ADP
cjfa-28099	301	10	seasoned	seasoned	ADJ
cjfa-28099	301	11	equity	equity	NOUN
cjfa-28099	301	12	offerings	offering	NOUN
cjfa-28099	301	13	.	.	PUNCT
cjfa-28099	302	1	journal	journal	NOUN
cjfa-28099	302	2	of	of	ADP
cjfa-28099	302	3	accounting	accounting	NOUN
cjfa-28099	302	4	and	and	CCONJ
cjfa-28099	302	5	economics	economic	NOUN
cjfa-28099	302	6	,	,	PUNCT
cjfa-28099	302	7	50(1	50(1	NUM
cjfa-28099	302	8	)	)	PUNCT
cjfa-28099	302	9	,	,	PUNCT
cjfa-28099	302	10	2–19	2–19	NOUN
cjfa-28099	302	11	.	.	PUNCT
cjfa-28099	303	1	http://dx.doi.org/10.1016/j.jacceco.2010.01.002	http://dx.doi.org/10.1016/j.jacceco.2010.01.002	NOUN
cjfa-28099	303	2	.	.	PUNCT
cjfa-28099	304	1	deangelo	deangelo	PROPN
cjfa-28099	304	2	,	,	PUNCT
cjfa-28099	304	3	l.	l.	PROPN
cjfa-28099	304	4	(	(	PUNCT
cjfa-28099	304	5	1988	1988	NUM
cjfa-28099	304	6	)	)	PUNCT
cjfa-28099	304	7	.	.	PUNCT
cjfa-28099	305	1	discussion	discussion	NOUN
cjfa-28099	305	2	of	of	ADP
cjfa-28099	305	3	evidence	evidence	NOUN
cjfa-28099	305	4	of	of	ADP
cjfa-28099	305	5	earnings	earning	NOUN
cjfa-28099	305	6	management	management	NOUN
cjfa-28099	305	7	from	from	ADP
cjfa-28099	305	8	the	the	DET
cjfa-28099	305	9	provision	provision	NOUN
cjfa-28099	305	10	for	for	ADP
cjfa-28099	305	11	bad	bad	ADJ
cjfa-28099	305	12	debts	debt	NOUN
cjfa-28099	305	13	.	.	PUNCT
cjfa-28099	306	1	journal	journal	NOUN
cjfa-28099	306	2	of	of	ADP
cjfa-28099	306	3	accounting	accounting	NOUN
cjfa-28099	306	4	research	research	NOUN
cjfa-28099	306	5	,	,	PUNCT
cjfa-28099	306	6	26	26	NUM
cjfa-28099	306	7	,	,	PUNCT
cjfa-28099	306	8	32–40	32–40	NUM
cjfa-28099	306	9	.	.	PUNCT
cjfa-28099	307	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	307	2	.	.	PUNCT
cjfa-28099	308	1	org/10.2307/2491177	org/10.2307/2491177	PROPN
cjfa-28099	308	2	.	.	PUNCT
cjfa-28099	309	1	dechow	dechow	ADJ
cjfa-28099	309	2	,	,	PUNCT
cjfa-28099	309	3	p.m.	p.m.	NOUN
cjfa-28099	309	4	,	,	PUNCT
cjfa-28099	309	5	kothari	kothari	PROPN
cjfa-28099	309	6	,	,	PUNCT
cjfa-28099	309	7	s.p	s.p	PROPN
cjfa-28099	309	8	.	.	PROPN
cjfa-28099	309	9	,	,	PUNCT
cjfa-28099	309	10	&	&	CCONJ
cjfa-28099	309	11	l.	l.	PROPN
cjfa-28099	309	12	watts	watts	PROPN
cjfa-28099	309	13	,	,	PUNCT
cjfa-28099	309	14	r.	r.	PROPN
cjfa-28099	309	15	(	(	PUNCT
cjfa-28099	309	16	1998	1998	NUM
cjfa-28099	309	17	)	)	PUNCT
cjfa-28099	309	18	.	.	PUNCT
cjfa-28099	310	1	the	the	DET
cjfa-28099	310	2	relation	relation	NOUN
cjfa-28099	310	3	between	between	ADP
cjfa-28099	310	4	earnings	earning	NOUN
cjfa-28099	310	5	and	and	CCONJ
cjfa-28099	310	6	cash	cash	NOUN
cjfa-28099	310	7	flows	flow	NOUN
cjfa-28099	310	8	.	.	PUNCT
cjfa-28099	311	1	journal	journal	NOUN
cjfa-28099	311	2	of	of	ADP
cjfa-28099	311	3	accounting	accounting	NOUN
cjfa-28099	311	4	and	and	CCONJ
cjfa-28099	311	5	economics	economic	NOUN
cjfa-28099	311	6	,	,	PUNCT
cjfa-28099	311	7	25(2	25(2	NUM
cjfa-28099	311	8	)	)	PUNCT
cjfa-28099	311	9	,	,	PUNCT
cjfa-28099	311	10	133–168	133–168	NUM
cjfa-28099	311	11	.	.	PUNCT
cjfa-28099	312	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	312	2	.	.	PUNCT
cjfa-28099	313	1	org/10.1016	org/10.1016	PROPN
cjfa-28099	313	2	/	/	SYM
cjfa-28099	313	3	s0165	s0165	PROPN
cjfa-28099	313	4	-	-	PUNCT
cjfa-28099	313	5	4101(98)00020	4101(98)00020	NUM
cjfa-28099	313	6	-	-	PUNCT
cjfa-28099	313	7	2	2	NUM
cjfa-28099	313	8	.	.	PUNCT
cjfa-28099	314	1	dechow	dechow	ADJ
cjfa-28099	314	2	,	,	PUNCT
cjfa-28099	314	3	p.m.	p.m.	NOUN
cjfa-28099	314	4	,	,	PUNCT
cjfa-28099	314	5	sloan	sloan	PROPN
cjfa-28099	314	6	,	,	PUNCT
cjfa-28099	314	7	r.g	r.g	PROPN
cjfa-28099	314	8	.	.	PROPN
cjfa-28099	314	9	,	,	PUNCT
cjfa-28099	314	10	&	&	CCONJ
cjfa-28099	314	11	sweeney	sweeney	PROPN
cjfa-28099	314	12	,	,	PUNCT
cjfa-28099	314	13	a.p	a.p	PROPN
cjfa-28099	314	14	.	.	PROPN
cjfa-28099	314	15	(	(	PUNCT
cjfa-28099	314	16	1995	1995	NUM
cjfa-28099	314	17	)	)	PUNCT
cjfa-28099	314	18	.	.	PUNCT
cjfa-28099	315	1	detecting	detect	VERB
cjfa-28099	315	2	earnings	earning	NOUN
cjfa-28099	315	3	management	management	NOUN
cjfa-28099	315	4	.	.	PUNCT
cjfa-28099	316	1	the	the	DET
cjfa-28099	316	2	accounting	accounting	NOUN
cjfa-28099	316	3	review	review	NOUN
cjfa-28099	316	4	,	,	PUNCT
cjfa-28099	316	5	70(2	70(2	PROPN
cjfa-28099	316	6	)	)	PUNCT
cjfa-28099	316	7	,	,	PUNCT
cjfa-28099	316	8	193–225	193–225	NUM
cjfa-28099	316	9	.	.	PUNCT
cjfa-28099	317	1	rojana	rojana	PROPN
cjfa-28099	317	2	khunkaew	khunkaew	PROPN
cjfa-28099	317	3	,	,	PUNCT
cjfa-28099	317	4	yang	yang	PROPN
cjfa-28099	317	5	qingxiang70	qingxiang70	PROPN
cjfa-28099	317	6	gavious	gavious	PROPN
cjfa-28099	317	7	,	,	PUNCT
cjfa-28099	317	8	i.	i.	NOUN
cjfa-28099	317	9	,	,	PUNCT
cjfa-28099	317	10	segev	segev	PROPN
cjfa-28099	317	11	,	,	PUNCT
cjfa-28099	317	12	e.	e.	PROPN
cjfa-28099	317	13	,	,	PUNCT
cjfa-28099	317	14	&	&	CCONJ
cjfa-28099	317	15	yosef	yosef	PROPN
cjfa-28099	317	16	,	,	PUNCT
cjfa-28099	317	17	r.	r.	PROPN
cjfa-28099	317	18	(	(	PUNCT
cjfa-28099	317	19	2012	2012	NUM
cjfa-28099	317	20	)	)	PUNCT
cjfa-28099	317	21	.	.	PUNCT
cjfa-28099	318	1	female	female	ADJ
cjfa-28099	318	2	directors	director	NOUN
cjfa-28099	318	3	and	and	CCONJ
cjfa-28099	318	4	earnings	earning	NOUN
cjfa-28099	318	5	management	management	NOUN
cjfa-28099	318	6	in	in	ADP
cjfa-28099	318	7	high	high	ADJ
cjfa-28099	318	8	-	-	PUNCT
cjfa-28099	318	9	technology	technology	NOUN
cjfa-28099	318	10	firms	firm	NOUN
cjfa-28099	318	11	.	.	PUNCT
cjfa-28099	319	1	pacific	pacific	PROPN
cjfa-28099	319	2	accounting	accounting	PROPN
cjfa-28099	319	3	review	review	PROPN
cjfa-28099	319	4	,	,	PUNCT
cjfa-28099	319	5	24(1	24(1	NUM
cjfa-28099	319	6	)	)	PUNCT
cjfa-28099	319	7	,	,	PUNCT
cjfa-28099	319	8	4–32	4–32	NOUN
cjfa-28099	319	9	.	.	PUNCT
cjfa-28099	320	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	320	2	.	.	PUNCT
cjfa-28099	321	1	org/10.1108/01140581211221533	org/10.1108/01140581211221533	VERB
cjfa-28099	321	2	.	.	PUNCT
cjfa-28099	322	1	gunny	gunny	NOUN
cjfa-28099	322	2	,	,	PUNCT
cjfa-28099	322	3	k.a	k.a	PROPN
cjfa-28099	322	4	.	.	PROPN
cjfa-28099	322	5	(	(	PUNCT
cjfa-28099	322	6	2010	2010	NUM
cjfa-28099	322	7	)	)	PUNCT
cjfa-28099	322	8	.	.	PUNCT
cjfa-28099	323	1	the	the	DET
cjfa-28099	323	2	relation	relation	NOUN
cjfa-28099	323	3	between	between	ADP
cjfa-28099	323	4	earnings	earning	NOUN
cjfa-28099	323	5	management	management	NOUN
cjfa-28099	323	6	using	use	VERB
cjfa-28099	323	7	real	real	ADJ
cjfa-28099	323	8	activities	activity	NOUN
cjfa-28099	323	9	manipulation	manipulation	NOUN
cjfa-28099	323	10	and	and	CCONJ
cjfa-28099	323	11	future	future	ADJ
cjfa-28099	323	12	performance	performance	NOUN
cjfa-28099	323	13	:	:	PUNCT
cjfa-28099	323	14	evidence	evidence	NOUN
cjfa-28099	323	15	from	from	ADP
cjfa-28099	323	16	meeting	meet	VERB
cjfa-28099	323	17	earnings	earning	NOUN
cjfa-28099	323	18	benchmarks	benchmark	NOUN
cjfa-28099	323	19	.	.	PUNCT
cjfa-28099	324	1	contemporary	contemporary	ADJ
cjfa-28099	324	2	accounting	accounting	NOUN
cjfa-28099	324	3	research	research	NOUN
cjfa-28099	324	4	,	,	PUNCT
cjfa-28099	324	5	27(3	27(3	NUM
cjfa-28099	324	6	)	)	PUNCT
cjfa-28099	324	7	,	,	PUNCT
cjfa-28099	324	8	855–888	855–888	NUM
cjfa-28099	324	9	.	.	PUNCT
cjfa-28099	325	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	325	2	.	.	PUNCT
cjfa-28099	326	1	org/10.1111	org/10.1111	PROPN
cjfa-28099	326	2	/	/	SYM
cjfa-28099	326	3	j.1911	j.1911	PROPN
cjfa-28099	326	4	-	-	PUNCT
cjfa-28099	326	5	3846.2010.01029.x	3846.2010.01029.x	PROPN
cjfa-28099	326	6	.	.	PUNCT
cjfa-28099	327	1	hambrick	hambrick	PROPN
cjfa-28099	327	2	,	,	PUNCT
cjfa-28099	327	3	d.c	d.c	PROPN
cjfa-28099	327	4	.	.	PROPN
cjfa-28099	327	5	,	,	PUNCT
cjfa-28099	327	6	&	&	CCONJ
cjfa-28099	327	7	mason	mason	PROPN
cjfa-28099	327	8	,	,	PUNCT
cjfa-28099	327	9	p.a	p.a	PROPN
cjfa-28099	327	10	.	.	PROPN
cjfa-28099	327	11	(	(	PUNCT
cjfa-28099	327	12	1984	1984	NUM
cjfa-28099	327	13	)	)	PUNCT
cjfa-28099	327	14	.	.	PUNCT
cjfa-28099	328	1	upper	upper	ADJ
cjfa-28099	328	2	echelons	echelon	NOUN
cjfa-28099	328	3	:	:	PUNCT
cjfa-28099	328	4	the	the	DET
cjfa-28099	328	5	organization	organization	NOUN
cjfa-28099	328	6	as	as	ADP
cjfa-28099	328	7	a	a	DET
cjfa-28099	328	8	reflection	reflection	NOUN
cjfa-28099	328	9	of	of	ADP
cjfa-28099	328	10	its	its	PRON
cjfa-28099	328	11	top	top	ADJ
cjfa-28099	328	12	managers	manager	NOUN
cjfa-28099	328	13	.	.	PUNCT
cjfa-28099	329	1	the	the	DET
cjfa-28099	329	2	academy	academy	PROPN
cjfa-28099	329	3	of	of	ADP
cjfa-28099	329	4	management	management	PROPN
cjfa-28099	329	5	review	review	PROPN
cjfa-28099	329	6	,	,	PUNCT
cjfa-28099	329	7	9(2	9(2	NUM
cjfa-28099	329	8	)	)	PUNCT
cjfa-28099	329	9	,	,	PUNCT
cjfa-28099	329	10	193–206	193–206	NUM
cjfa-28099	329	11	.	.	PUNCT
cjfa-28099	330	1	http://	http://	PROPN
cjfa-28099	330	2	dx.doi.org/10.5465/amr.1984.4277628	dx.doi.org/10.5465/amr.1984.4277628	NOUN
cjfa-28099	330	3	.	.	PUNCT
cjfa-28099	331	1	hasnah	hasnah	PROPN
cjfa-28099	331	2	kamardin	kamardin	PROPN
cjfa-28099	331	3	,	,	PUNCT
cjfa-28099	331	4	b.a	b.a	PROPN
cjfa-28099	331	5	.	.	PROPN
cjfa-28099	331	6	(	(	PUNCT
cjfa-28099	331	7	2018	2018	NUM
cjfa-28099	331	8	)	)	PUNCT
cjfa-28099	331	9	.	.	PUNCT
cjfa-28099	332	1	real	real	ADJ
cjfa-28099	332	2	earnings	earning	NOUN
cjfa-28099	332	3	management	management	NOUN
cjfa-28099	332	4	:	:	PUNCT
cjfa-28099	332	5	a	a	DET
cjfa-28099	332	6	review	review	NOUN
cjfa-28099	332	7	of	of	ADP
cjfa-28099	332	8	literature	literature	NOUN
cjfa-28099	332	9	and	and	CCONJ
cjfa-28099	332	10	future	future	ADJ
cjfa-28099	332	11	research	research	NOUN
cjfa-28099	332	12	.	.	PUNCT
cjfa-28099	333	1	asian	asian	ADJ
cjfa-28099	333	2	journal	journal	PROPN
cjfa-28099	333	3	of	of	ADP
cjfa-28099	333	4	finance	finance	PROPN
cjfa-28099	333	5	&	&	CCONJ
cjfa-28099	333	6	accounting	accounting	NOUN
cjfa-28099	333	7	,	,	PUNCT
cjfa-28099	333	8	10(1	10(1	NUM
cjfa-28099	333	9	)	)	PUNCT
cjfa-28099	333	10	.	.	PUNCT
cjfa-28099	334	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	334	2	.	.	PUNCT
cjfa-28099	335	1	org/10.5296	org/10.5296	PROPN
cjfa-28099	335	2	/	/	SYM
cjfa-28099	335	3	ajfa.v10i1.13282	ajfa.v10i1.13282	PROPN
cjfa-28099	335	4	.	.	PUNCT
cjfa-28099	335	5	healy	healy	PROPN
cjfa-28099	335	6	,	,	PUNCT
cjfa-28099	335	7	p.m.	p.m.	PROPN
cjfa-28099	335	8	(	(	PUNCT
cjfa-28099	335	9	1985	1985	NUM
cjfa-28099	335	10	)	)	PUNCT
cjfa-28099	335	11	.	.	PUNCT
cjfa-28099	336	1	the	the	DET
cjfa-28099	336	2	effect	effect	NOUN
cjfa-28099	336	3	of	of	ADP
cjfa-28099	336	4	bonus	bonus	NOUN
cjfa-28099	336	5	schemes	scheme	NOUN
cjfa-28099	336	6	on	on	ADP
cjfa-28099	336	7	accounting	accounting	NOUN
cjfa-28099	336	8	decisions	decision	NOUN
cjfa-28099	336	9	.	.	PUNCT
cjfa-28099	337	1	journal	journal	NOUN
cjfa-28099	337	2	of	of	ADP
cjfa-28099	337	3	accounting	accounting	NOUN
cjfa-28099	337	4	and	and	CCONJ
cjfa-28099	337	5	economics	economic	NOUN
cjfa-28099	337	6	,	,	PUNCT
cjfa-28099	337	7	7(1–3	7(1–3	NUM
cjfa-28099	337	8	)	)	PUNCT
cjfa-28099	337	9	,	,	PUNCT
cjfa-28099	337	10	85–107	85–107	PROPN
cjfa-28099	337	11	.	.	PUNCT
cjfa-28099	338	1	http://dx.doi.org/10.1016/01654101(85)90029-1	http://dx.doi.org/10.1016/01654101(85)90029-1	PROPN
cjfa-28099	338	2	.	.	PUNCT
cjfa-28099	339	1	herrmann	herrmann	PROPN
cjfa-28099	339	2	,	,	PUNCT
cjfa-28099	339	3	p.	p.	PROPN
cjfa-28099	339	4	,	,	PUNCT
cjfa-28099	339	5	&	&	CCONJ
cjfa-28099	339	6	datta	datta	PROPN
cjfa-28099	339	7	,	,	PUNCT
cjfa-28099	339	8	d.k	d.k	PROPN
cjfa-28099	339	9	.	.	PROPN
cjfa-28099	339	10	(	(	PUNCT
cjfa-28099	339	11	2005	2005	NUM
cjfa-28099	339	12	)	)	PUNCT
cjfa-28099	339	13	.	.	PUNCT
cjfa-28099	340	1	relationships	relationship	NOUN
cjfa-28099	340	2	between	between	ADP
cjfa-28099	340	3	top	top	ADJ
cjfa-28099	340	4	management	management	NOUN
cjfa-28099	340	5	team	team	NOUN
cjfa-28099	340	6	characteristics	characteristic	NOUN
cjfa-28099	340	7	and	and	CCONJ
cjfa-28099	340	8	international	international	ADJ
cjfa-28099	340	9	diversification	diversification	NOUN
cjfa-28099	340	10	:	:	PUNCT
cjfa-28099	340	11	an	an	DET
cjfa-28099	340	12	empirical	empirical	ADJ
cjfa-28099	340	13	investigation	investigation	NOUN
cjfa-28099	340	14	.	.	PUNCT
cjfa-28099	341	1	british	british	ADJ
cjfa-28099	341	2	journal	journal	PROPN
cjfa-28099	341	3	of	of	ADP
cjfa-28099	341	4	management	management	NOUN
cjfa-28099	341	5	,	,	PUNCT
cjfa-28099	341	6	16(1	16(1	NUM
cjfa-28099	341	7	)	)	PUNCT
cjfa-28099	341	8	,	,	PUNCT
cjfa-28099	341	9	69–78	69–78	NUM
cjfa-28099	341	10	.	.	PUNCT
cjfa-28099	342	1	http://dx.doi.org/10.1111/j.14678551.2005.00429.x	http://dx.doi.org/10.1111/j.14678551.2005.00429.x	PROPN
cjfa-28099	342	2	.	.	PUNCT
cjfa-28099	343	1	hili	hili	PROPN
cjfa-28099	343	2	,	,	PUNCT
cjfa-28099	343	3	w.	w.	PROPN
cjfa-28099	343	4	,	,	PUNCT
cjfa-28099	343	5	&	&	CCONJ
cjfa-28099	343	6	affess	affess	PROPN
cjfa-28099	343	7	,	,	PUNCT
cjfa-28099	343	8	h.	h.	PROPN
cjfa-28099	343	9	(	(	PUNCT
cjfa-28099	343	10	2012	2012	NUM
cjfa-28099	343	11	)	)	PUNCT
cjfa-28099	343	12	.	.	PUNCT
cjfa-28099	344	1	corporate	corporate	ADJ
cjfa-28099	344	2	boards	board	NOUN
cjfa-28099	344	3	gender	gender	NOUN
cjfa-28099	344	4	diversity	diversity	NOUN
cjfa-28099	344	5	and	and	CCONJ
cjfa-28099	344	6	earnings	earning	NOUN
cjfa-28099	344	7	persistence	persistence	NOUN
cjfa-28099	344	8	:	:	PUNCT
cjfa-28099	344	9	the	the	DET
cjfa-28099	344	10	case	case	NOUN
cjfa-28099	344	11	of	of	ADP
cjfa-28099	344	12	french	french	ADJ
cjfa-28099	344	13	listed	list	VERB
cjfa-28099	344	14	firms	firm	NOUN
cjfa-28099	344	15	.	.	PUNCT
cjfa-28099	345	1	global	global	ADJ
cjfa-28099	345	2	journal	journal	PROPN
cjfa-28099	345	3	of	of	ADP
cjfa-28099	345	4	management	management	NOUN
cjfa-28099	345	5	and	and	CCONJ
cjfa-28099	345	6	business	business	NOUN
cjfa-28099	345	7	research	research	NOUN
cjfa-28099	345	8	,	,	PUNCT
cjfa-28099	345	9	12(22	12(22	NUM
cjfa-28099	345	10	)	)	PUNCT
cjfa-28099	345	11	.	.	PUNCT
cjfa-28099	346	1	jones	jones	PROPN
cjfa-28099	346	2	,	,	PUNCT
cjfa-28099	346	3	j.j	j.j	PROPN
cjfa-28099	346	4	.	.	PROPN
cjfa-28099	346	5	(	(	PUNCT
cjfa-28099	346	6	1991	1991	NUM
cjfa-28099	346	7	)	)	PUNCT
cjfa-28099	346	8	.	.	PUNCT
cjfa-28099	347	1	earnings	earning	NOUN
cjfa-28099	347	2	management	management	NOUN
cjfa-28099	347	3	during	during	ADP
cjfa-28099	347	4	import	import	NOUN
cjfa-28099	347	5	relief	relief	NOUN
cjfa-28099	347	6	investigations	investigation	NOUN
cjfa-28099	347	7	.	.	PUNCT
cjfa-28099	348	1	journal	journal	NOUN
cjfa-28099	348	2	of	of	ADP
cjfa-28099	348	3	accounting	accounting	NOUN
cjfa-28099	348	4	research	research	NOUN
cjfa-28099	348	5	,	,	PUNCT
cjfa-28099	348	6	29(2	29(2	NUM
cjfa-28099	348	7	)	)	PUNCT
cjfa-28099	348	8	,	,	PUNCT
cjfa-28099	348	9	193–228	193–228	NUM
cjfa-28099	348	10	.	.	PUNCT
cjfa-28099	349	1	http://dx.doi.org/10.2307/2491047	http://dx.doi.org/10.2307/2491047	PROPN
cjfa-28099	349	2	.	.	PUNCT
cjfa-28099	350	1	kaplan	kaplan	PROPN
cjfa-28099	350	2	,	,	PUNCT
cjfa-28099	350	3	s.n	s.n	PROPN
cjfa-28099	350	4	.	.	PROPN
cjfa-28099	350	5	,	,	PUNCT
cjfa-28099	350	6	klebanov	klebanov	PROPN
cjfa-28099	350	7	,	,	PUNCT
cjfa-28099	350	8	m.m	m.m	PROPN
cjfa-28099	350	9	.	.	PROPN
cjfa-28099	350	10	,	,	PUNCT
cjfa-28099	350	11	&	&	CCONJ
cjfa-28099	350	12	sorensen	sorensen	PROPN
cjfa-28099	350	13	,	,	PUNCT
cjfa-28099	350	14	m.	m.	NOUN
cjfa-28099	350	15	(	(	PUNCT
cjfa-28099	350	16	2012	2012	NUM
cjfa-28099	350	17	)	)	PUNCT
cjfa-28099	350	18	.	.	PUNCT
cjfa-28099	351	1	which	which	PRON
cjfa-28099	351	2	ceo	ceo	NOUN
cjfa-28099	351	3	characteristics	characteristic	NOUN
cjfa-28099	351	4	and	and	CCONJ
cjfa-28099	351	5	abilities	ability	NOUN
cjfa-28099	351	6	matter	matter	NOUN
cjfa-28099	351	7	?	?	PUNCT
cjfa-28099	352	1	the	the	DET
cjfa-28099	352	2	journal	journal	PROPN
cjfa-28099	352	3	of	of	ADP
cjfa-28099	352	4	finance	finance	NOUN
cjfa-28099	352	5	,	,	PUNCT
cjfa-28099	352	6	67(3	67(3	NUM
cjfa-28099	352	7	)	)	PUNCT
cjfa-28099	352	8	,	,	PUNCT
cjfa-28099	352	9	973–1007	973–1007	NUM
cjfa-28099	352	10	.	.	PUNCT
cjfa-28099	353	1	http://dx.doi.org/10.1111/	http://dx.doi.org/10.1111/	PROPN
cjfa-28099	353	2	j.1540	j.1540	PROPN
cjfa-28099	353	3	-	-	PUNCT
cjfa-28099	353	4	6261.2012.01739.x	6261.2012.01739.x	PROPN
cjfa-28099	353	5	.	.	PUNCT
cjfa-28099	354	1	krishnan	krishnan	PROPN
cjfa-28099	354	2	,	,	PUNCT
cjfa-28099	354	3	g.v	g.v	PROPN
cjfa-28099	354	4	.	.	PROPN
cjfa-28099	354	5	,	,	PUNCT
cjfa-28099	354	6	&	&	CCONJ
cjfa-28099	354	7	parsons	parsons	PROPN
cjfa-28099	354	8	,	,	PUNCT
cjfa-28099	354	9	l.m	l.m	PROPN
cjfa-28099	354	10	.	.	PROPN
cjfa-28099	354	11	(	(	PUNCT
cjfa-28099	354	12	2008	2008	NUM
cjfa-28099	354	13	)	)	PUNCT
cjfa-28099	354	14	.	.	PUNCT
cjfa-28099	355	1	getting	get	VERB
cjfa-28099	355	2	to	to	ADP
cjfa-28099	355	3	the	the	DET
cjfa-28099	355	4	bottom	bottom	ADJ
cjfa-28099	355	5	line	line	NOUN
cjfa-28099	355	6	:	:	PUNCT
cjfa-28099	355	7	an	an	DET
cjfa-28099	355	8	exploration	exploration	NOUN
cjfa-28099	355	9	of	of	ADP
cjfa-28099	355	10	gender	gender	NOUN
cjfa-28099	355	11	and	and	CCONJ
cjfa-28099	355	12	earnings	earning	NOUN
cjfa-28099	355	13	quality	quality	NOUN
cjfa-28099	355	14	.	.	PUNCT
cjfa-28099	356	1	journal	journal	PROPN
cjfa-28099	356	2	of	of	ADP
cjfa-28099	356	3	business	business	NOUN
cjfa-28099	356	4	ethics	ethic	NOUN
cjfa-28099	356	5	,	,	PUNCT
cjfa-28099	356	6	78(1–2	78(1–2	PROPN
cjfa-28099	356	7	)	)	PUNCT
cjfa-28099	356	8	,	,	PUNCT
cjfa-28099	356	9	65–76	65–76	NUM
cjfa-28099	356	10	.	.	PUNCT
cjfa-28099	357	1	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	357	2	.	.	PUNCT
cjfa-28099	358	1	org/10.1007	org/10.1007	PROPN
cjfa-28099	358	2	/	/	SYM
cjfa-28099	358	3	s10551	s10551	PROPN
cjfa-28099	358	4	-	-	PUNCT
cjfa-28099	358	5	006	006	NUM
cjfa-28099	358	6	-	-	PUNCT
cjfa-28099	358	7	9314	9314	NUM
cjfa-28099	358	8	-	-	PUNCT
cjfa-28099	358	9	z.	z.	PROPN
cjfa-28099	358	10	li	li	PROPN
cjfa-28099	358	11	,	,	PUNCT
cjfa-28099	358	12	c.	c.	PROPN
cjfa-28099	358	13	,	,	PUNCT
cjfa-28099	358	14	tseng	tseng	PROPN
cjfa-28099	358	15	,	,	PUNCT
cjfa-28099	358	16	y.	y.	PROPN
cjfa-28099	358	17	,	,	PUNCT
cjfa-28099	358	18	&	&	CCONJ
cjfa-28099	358	19	chen	chen	PROPN
cjfa-28099	358	20	,	,	PUNCT
cjfa-28099	358	21	t.-k	t.-k	PROPN
cjfa-28099	358	22	.	.	PUNCT
cjfa-28099	359	1	(	(	PUNCT
cjfa-28099	359	2	2016	2016	NUM
cjfa-28099	359	3	)	)	PUNCT
cjfa-28099	359	4	.	.	PUNCT
cjfa-28099	360	1	top	top	ADJ
cjfa-28099	360	2	management	management	NOUN
cjfa-28099	360	3	team	team	NOUN
cjfa-28099	360	4	expertise	expertise	NOUN
cjfa-28099	360	5	and	and	CCONJ
cjfa-28099	360	6	corporate	corporate	ADJ
cjfa-28099	360	7	real	real	ADJ
cjfa-28099	360	8	earnings	earning	NOUN
cjfa-28099	360	9	management	management	NOUN
cjfa-28099	360	10	activities	activity	NOUN
cjfa-28099	360	11	.	.	PUNCT
cjfa-28099	361	1	advances	advance	NOUN
cjfa-28099	361	2	in	in	ADP
cjfa-28099	361	3	accounting	accounting	NOUN
cjfa-28099	361	4	,	,	PUNCT
cjfa-28099	361	5	34	34	NUM
cjfa-28099	361	6	,	,	PUNCT
cjfa-28099	361	7	117–132	117–132	NUM
cjfa-28099	361	8	.	.	PUNCT
cjfa-28099	362	1	http://	http://	PROPN
cjfa-28099	362	2	dx.doi.org/10.1016/j.adiac.2016.07.007	dx.doi.org/10.1016/j.adiac.2016.07.007	NOUN
cjfa-28099	362	3	.	.	PUNCT
cjfa-28099	363	1	lovata	lovata	NOUN
cjfa-28099	363	2	,	,	PUNCT
cjfa-28099	363	3	l.m	l.m	PROPN
cjfa-28099	363	4	.	.	PROPN
cjfa-28099	363	5	,	,	PUNCT
cjfa-28099	363	6	schoenecker	schoenecker	NOUN
cjfa-28099	363	7	,	,	PUNCT
cjfa-28099	363	8	t.s	t.s	PROPN
cjfa-28099	363	9	.	.	PROPN
cjfa-28099	363	10	,	,	PUNCT
cjfa-28099	363	11	&	&	CCONJ
cjfa-28099	363	12	costigan	costigan	PROPN
cjfa-28099	363	13	,	,	PUNCT
cjfa-28099	363	14	m.l	m.l	PROPN
cjfa-28099	363	15	.	.	PUNCT
cjfa-28099	363	16	(	(	PUNCT
cjfa-28099	363	17	2016	2016	NUM
cjfa-28099	363	18	)	)	PUNCT
cjfa-28099	363	19	.	.	PUNCT
cjfa-28099	364	1	ceo	ceo	NOUN
cjfa-28099	364	2	characteristics	characteristic	NOUN
cjfa-28099	364	3	,	,	PUNCT
cjfa-28099	364	4	compensation	compensation	NOUN
cjfa-28099	364	5	and	and	CCONJ
cjfa-28099	364	6	real	real	ADJ
cjfa-28099	364	7	activity	activity	NOUN
cjfa-28099	364	8	management	management	NOUN
cjfa-28099	364	9	in	in	ADP
cjfa-28099	364	10	manufacturing	manufacturing	NOUN
cjfa-28099	364	11	companies	company	NOUN
cjfa-28099	364	12	.	.	PUNCT
cjfa-28099	365	1	academy	academy	PROPN
cjfa-28099	365	2	of	of	ADP
cjfa-28099	365	3	accounting	accounting	PROPN
cjfa-28099	365	4	and	and	CCONJ
cjfa-28099	365	5	financial	financial	ADJ
cjfa-28099	365	6	studies	study	NOUN
cjfa-28099	365	7	journal	journal	NOUN
cjfa-28099	365	8	,	,	PUNCT
cjfa-28099	365	9	20(3	20(3	NOUN
cjfa-28099	365	10	)	)	PUNCT
cjfa-28099	365	11	,	,	PUNCT
cjfa-28099	365	12	103	103	NUM
cjfa-28099	365	13	.	.	PUNCT
cjfa-28099	366	1	na	na	ADP
cjfa-28099	366	2	,	,	PUNCT
cjfa-28099	366	3	k.	k.	PROPN
cjfa-28099	366	4	,	,	PUNCT
cjfa-28099	366	5	&	&	CCONJ
cjfa-28099	366	6	hong	hong	PROPN
cjfa-28099	366	7	,	,	PUNCT
cjfa-28099	366	8	j.	j.	PROPN
cjfa-28099	366	9	(	(	PUNCT
cjfa-28099	366	10	2017	2017	NUM
cjfa-28099	366	11	)	)	PUNCT
cjfa-28099	366	12	.	.	PUNCT
cjfa-28099	367	1	ceo	ceo	NOUN
cjfa-28099	367	2	gender	gender	NOUN
cjfa-28099	367	3	and	and	CCONJ
cjfa-28099	367	4	earnings	earning	NOUN
cjfa-28099	367	5	management	management	NOUN
cjfa-28099	367	6	.	.	PUNCT
cjfa-28099	368	1	journal	journal	NOUN
cjfa-28099	368	2	of	of	ADP
cjfa-28099	368	3	applied	apply	VERB
cjfa-28099	368	4	business	business	NOUN
cjfa-28099	368	5	research	research	NOUN
cjfa-28099	368	6	,	,	PUNCT
cjfa-28099	368	7	33(2	33(2	NUM
cjfa-28099	368	8	)	)	PUNCT
cjfa-28099	368	9	,	,	PUNCT
cjfa-28099	368	10	297	297	NUM
cjfa-28099	368	11	.	.	PUNCT
cjfa-28099	369	1	naranjo	naranjo	PROPN
cjfa-28099	369	2	-	-	PUNCT
cjfa-28099	369	3	gil	gil	PROPN
cjfa-28099	369	4	,	,	PUNCT
cjfa-28099	369	5	d.	d.	PROPN
cjfa-28099	369	6	,	,	PUNCT
cjfa-28099	369	7	hartmann	hartmann	PROPN
cjfa-28099	369	8	,	,	PUNCT
cjfa-28099	369	9	f.	f.	PROPN
cjfa-28099	369	10	,	,	PUNCT
cjfa-28099	369	11	&	&	CCONJ
cjfa-28099	369	12	maas	maas	PROPN
cjfa-28099	369	13	,	,	PUNCT
cjfa-28099	369	14	v.s.	v.s.	X
cjfa-28099	369	15	(	(	PUNCT
cjfa-28099	369	16	2008	2008	NUM
cjfa-28099	369	17	)	)	PUNCT
cjfa-28099	369	18	.	.	PUNCT
cjfa-28099	370	1	top	top	ADJ
cjfa-28099	370	2	management	management	NOUN
cjfa-28099	370	3	team	team	NOUN
cjfa-28099	370	4	heterogeneity	heterogeneity	NOUN
cjfa-28099	370	5	,	,	PUNCT
cjfa-28099	370	6	strategic	strategic	ADJ
cjfa-28099	370	7	change	change	NOUN
cjfa-28099	370	8	and	and	CCONJ
cjfa-28099	370	9	operational	operational	ADJ
cjfa-28099	370	10	performance	performance	NOUN
cjfa-28099	370	11	.	.	PUNCT
cjfa-28099	371	1	british	british	ADJ
cjfa-28099	371	2	journal	journal	PROPN
cjfa-28099	371	3	of	of	ADP
cjfa-28099	371	4	management	management	NOUN
cjfa-28099	371	5	,	,	PUNCT
cjfa-28099	371	6	19(3	19(3	NUM
cjfa-28099	371	7	)	)	PUNCT
cjfa-28099	371	8	,	,	PUNCT
cjfa-28099	371	9	222–234	222–234	NUM
cjfa-28099	371	10	.	.	PUNCT
cjfa-28099	372	1	http://dx.doi.org/10.1111/j.1467-8551.2007.00545.x	http://dx.doi.org/10.1111/j.1467-8551.2007.00545.x	NOUN
cjfa-28099	372	2	.	.	PUNCT
cjfa-28099	373	1	the	the	DET
cjfa-28099	373	2	characteristics	characteristic	NOUN
cjfa-28099	373	3	of	of	ADP
cjfa-28099	373	4	top	top	ADJ
cjfa-28099	373	5	management	management	NOUN
cjfa-28099	373	6	…	…	PUNCT
cjfa-28099	373	7	71	71	NUM
cjfa-28099	373	8	ngamchom	ngamchom	NOUN
cjfa-28099	373	9	,	,	PUNCT
cjfa-28099	373	10	w.	w.	PROPN
cjfa-28099	373	11	(	(	PUNCT
cjfa-28099	373	12	2015	2015	NUM
cjfa-28099	373	13	)	)	PUNCT
cjfa-28099	373	14	.	.	PUNCT
cjfa-28099	374	1	impact	impact	NOUN
cjfa-28099	374	2	of	of	ADP
cjfa-28099	374	3	board	board	NOUN
cjfa-28099	374	4	effectiveness	effectiveness	NOUN
cjfa-28099	374	5	and	and	CCONJ
cjfa-28099	374	6	shareholders	shareholder	NOUN
cjfa-28099	374	7	structure	structure	NOUN
cjfa-28099	374	8	on	on	ADP
cjfa-28099	374	9	earnings	earning	NOUN
cjfa-28099	374	10	management	management	NOUN
cjfa-28099	374	11	in	in	ADP
cjfa-28099	374	12	thailand	thailand	PROPN
cjfa-28099	374	13	.	.	PUNCT
cjfa-28099	375	1	review	review	NOUN
cjfa-28099	375	2	of	of	ADP
cjfa-28099	375	3	integrative	integrative	ADJ
cjfa-28099	375	4	business	business	NOUN
cjfa-28099	375	5	and	and	CCONJ
cjfa-28099	375	6	economics	economic	NOUN
cjfa-28099	375	7	research	research	NOUN
cjfa-28099	375	8	,	,	PUNCT
cjfa-28099	375	9	4(2	4(2	NUM
cjfa-28099	375	10	)	)	PUNCT
cjfa-28099	375	11	,	,	PUNCT
cjfa-28099	375	12	342	342	NUM
cjfa-28099	375	13	.	.	PUNCT
cjfa-28099	376	1	peasnell	peasnell	PROPN
cjfa-28099	376	2	,	,	PUNCT
cjfa-28099	376	3	k.v	k.v	PROPN
cjfa-28099	376	4	.	.	PROPN
cjfa-28099	376	5	,	,	PUNCT
cjfa-28099	376	6	pope	pope	PROPN
cjfa-28099	376	7	,	,	PUNCT
cjfa-28099	376	8	p.f	p.f	PROPN
cjfa-28099	376	9	.	.	PROPN
cjfa-28099	376	10	,	,	PUNCT
cjfa-28099	376	11	&	&	CCONJ
cjfa-28099	376	12	young	young	PROPN
cjfa-28099	376	13	,	,	PUNCT
cjfa-28099	376	14	s.	s.	PROPN
cjfa-28099	376	15	(	(	PUNCT
cjfa-28099	376	16	2000	2000	NUM
cjfa-28099	376	17	)	)	PUNCT
cjfa-28099	376	18	.	.	PUNCT
cjfa-28099	377	1	detecting	detect	VERB
cjfa-28099	377	2	earnings	earning	NOUN
cjfa-28099	377	3	management	management	NOUN
cjfa-28099	377	4	using	use	VERB
cjfa-28099	377	5	cross	cross	ADJ
cjfa-28099	377	6	-	-	ADJ
cjfa-28099	377	7	sectional	sectional	ADJ
cjfa-28099	377	8	abnormal	abnormal	ADJ
cjfa-28099	377	9	accruals	accrual	NOUN
cjfa-28099	377	10	models	model	NOUN
cjfa-28099	377	11	.	.	PUNCT
cjfa-28099	378	1	accounting	accounting	NOUN
cjfa-28099	378	2	and	and	CCONJ
cjfa-28099	378	3	business	business	NOUN
cjfa-28099	378	4	research	research	NOUN
cjfa-28099	378	5	,	,	PUNCT
cjfa-28099	378	6	30(4	30(4	NUM
cjfa-28099	378	7	)	)	PUNCT
cjfa-28099	378	8	,	,	PUNCT
cjfa-28099	378	9	313–326	313–326	NUM
cjfa-28099	378	10	.	.	PUNCT
cjfa-28099	379	1	http://dx.doi.org/10.1080/00014788.2000.9728949	http://dx.doi.org/10.1080/00014788.2000.9728949	NOUN
cjfa-28099	379	2	.	.	PUNCT
cjfa-28099	380	1	peni	peni	NOUN
cjfa-28099	380	2	,	,	PUNCT
cjfa-28099	380	3	e.	e.	PROPN
cjfa-28099	380	4	,	,	PUNCT
cjfa-28099	380	5	&	&	CCONJ
cjfa-28099	380	6	vähämaa	vähämaa	PROPN
cjfa-28099	380	7	,	,	PUNCT
cjfa-28099	380	8	s.	s.	PROPN
cjfa-28099	380	9	(	(	PUNCT
cjfa-28099	380	10	2010	2010	NUM
cjfa-28099	380	11	)	)	PUNCT
cjfa-28099	380	12	.	.	PUNCT
cjfa-28099	381	1	female	female	ADJ
cjfa-28099	381	2	executives	executive	NOUN
cjfa-28099	381	3	and	and	CCONJ
cjfa-28099	381	4	earnings	earning	NOUN
cjfa-28099	381	5	management	management	NOUN
cjfa-28099	381	6	.	.	PUNCT
cjfa-28099	382	1	managerial	managerial	ADJ
cjfa-28099	382	2	finance	finance	NOUN
cjfa-28099	382	3	,	,	PUNCT
cjfa-28099	382	4	36(7	36(7	NUM
cjfa-28099	382	5	)	)	PUNCT
cjfa-28099	382	6	,	,	PUNCT
cjfa-28099	382	7	629–645	629–645	NUM
cjfa-28099	382	8	.	.	PUNCT
cjfa-28099	383	1	http://dx.doi.org/10.1108/03074351011050343	http://dx.doi.org/10.1108/03074351011050343	PROPN
cjfa-28099	383	2	.	.	PUNCT
cjfa-28099	384	1	ping	ping	PROPN
cjfa-28099	384	2	,	,	PUNCT
cjfa-28099	384	3	z.	z.	PROPN
cjfa-28099	384	4	(	(	PUNCT
cjfa-28099	384	5	2007	2007	NUM
cjfa-28099	384	6	)	)	PUNCT
cjfa-28099	384	7	.	.	PUNCT
cjfa-28099	385	1	top	top	ADJ
cjfa-28099	385	2	management	management	NOUN
cjfa-28099	385	3	team	team	NOUN
cjfa-28099	385	4	heterogeneity	heterogeneity	NOUN
cjfa-28099	385	5	and	and	CCONJ
cjfa-28099	385	6	firm	firm	ADJ
cjfa-28099	385	7	performance	performance	NOUN
cjfa-28099	385	8	:	:	PUNCT
cjfa-28099	385	9	an	an	DET
cjfa-28099	385	10	empirical	empirical	ADJ
cjfa-28099	385	11	research	research	NOUN
cjfa-28099	385	12	on	on	ADP
cjfa-28099	385	13	chinese	chinese	ADJ
cjfa-28099	385	14	listed	list	VERB
cjfa-28099	385	15	companies	company	NOUN
cjfa-28099	385	16	.	.	PUNCT
cjfa-28099	386	1	frontiers	frontier	NOUN
cjfa-28099	386	2	of	of	ADP
cjfa-28099	386	3	business	business	NOUN
cjfa-28099	386	4	research	research	NOUN
cjfa-28099	386	5	in	in	ADP
cjfa-28099	386	6	china	china	PROPN
cjfa-28099	386	7	,	,	PUNCT
cjfa-28099	386	8	1(1	1(1	NUM
cjfa-28099	386	9	)	)	PUNCT
cjfa-28099	386	10	,	,	PUNCT
cjfa-28099	386	11	123–134	123–134	NUM
cjfa-28099	386	12	.	.	PUNCT
cjfa-28099	386	13	http://dx.doi.org/10.1007/s11782-007-0008-x	http://dx.doi.org/10.1007/s11782-007-0008-x	NOUN
cjfa-28099	386	14	.	.	PUNCT
cjfa-28099	387	1	qi	qi	PROPN
cjfa-28099	387	2	,	,	PUNCT
cjfa-28099	387	3	b.l	b.l	PROPN
cjfa-28099	387	4	.	.	PROPN
cjfa-28099	387	5	,	,	PUNCT
cjfa-28099	387	6	lin	lin	PROPN
cjfa-28099	387	7	,	,	PUNCT
cjfa-28099	387	8	j.w	j.w	PROPN
cjfa-28099	387	9	.	.	PROPN
cjfa-28099	387	10	,	,	PUNCT
cjfa-28099	387	11	tian	tian	PROPN
cjfa-28099	387	12	,	,	PUNCT
cjfa-28099	387	13	g.l	g.l	PROPN
cjfa-28099	387	14	.	.	PROPN
cjfa-28099	387	15	,	,	PUNCT
cjfa-28099	387	16	&	&	CCONJ
cjfa-28099	387	17	lewis	lewis	PROPN
cjfa-28099	387	18	,	,	PUNCT
cjfa-28099	387	19	h.c.x	h.c.x	NOUN
cjfa-28099	387	20	.	.	PUNCT
cjfa-28099	388	1	(	(	PUNCT
cjfa-28099	388	2	2018	2018	NUM
cjfa-28099	388	3	)	)	PUNCT
cjfa-28099	388	4	.	.	PUNCT
cjfa-28099	389	1	the	the	DET
cjfa-28099	389	2	impact	impact	NOUN
cjfa-28099	389	3	of	of	ADP
cjfa-28099	389	4	top	top	ADJ
cjfa-28099	389	5	management	management	NOUN
cjfa-28099	389	6	team	team	NOUN
cjfa-28099	389	7	characteristics	characteristic	NOUN
cjfa-28099	389	8	on	on	ADP
cjfa-28099	389	9	the	the	DET
cjfa-28099	389	10	choice	choice	NOUN
cjfa-28099	389	11	of	of	ADP
cjfa-28099	389	12	earnings	earning	NOUN
cjfa-28099	389	13	management	management	NOUN
cjfa-28099	389	14	strategies	strategy	NOUN
cjfa-28099	389	15	:	:	PUNCT
cjfa-28099	389	16	evidence	evidence	NOUN
cjfa-28099	389	17	from	from	ADP
cjfa-28099	389	18	china	china	PROPN
cjfa-28099	389	19	.	.	PUNCT
cjfa-28099	390	1	accounting	accounting	NOUN
cjfa-28099	390	2	horizons	horizon	NOUN
cjfa-28099	390	3	,	,	PUNCT
cjfa-28099	390	4	32(1	32(1	NUM
cjfa-28099	390	5	)	)	PUNCT
cjfa-28099	390	6	,	,	PUNCT
cjfa-28099	390	7	143–164	143–164	NUM
cjfa-28099	390	8	.	.	PUNCT
cjfa-28099	391	1	http://dx.doi.org/10.2308/acch-51938	http://dx.doi.org/10.2308/acch-51938	X
cjfa-28099	391	2	.	.	PUNCT
cjfa-28099	392	1	rangan	rangan	PROPN
cjfa-28099	392	2	,	,	PUNCT
cjfa-28099	392	3	s.	s.	PROPN
cjfa-28099	392	4	(	(	PUNCT
cjfa-28099	392	5	1998	1998	NUM
cjfa-28099	392	6	)	)	PUNCT
cjfa-28099	392	7	.	.	PUNCT
cjfa-28099	393	1	earnings	earning	NOUN
cjfa-28099	393	2	management	management	NOUN
cjfa-28099	393	3	and	and	CCONJ
cjfa-28099	393	4	the	the	DET
cjfa-28099	393	5	performance	performance	NOUN
cjfa-28099	393	6	of	of	ADP
cjfa-28099	393	7	seasoned	seasoned	ADJ
cjfa-28099	393	8	equity	equity	NOUN
cjfa-28099	393	9	offerings	offering	NOUN
cjfa-28099	393	10	.	.	PUNCT
cjfa-28099	394	1	journal	journal	NOUN
cjfa-28099	394	2	of	of	ADP
cjfa-28099	394	3	financial	financial	ADJ
cjfa-28099	394	4	economics	economic	NOUN
cjfa-28099	394	5	,	,	PUNCT
cjfa-28099	394	6	50(1	50(1	NUM
cjfa-28099	394	7	)	)	PUNCT
cjfa-28099	394	8	,	,	PUNCT
cjfa-28099	394	9	101–122	101–122	NUM
cjfa-28099	394	10	.	.	PUNCT
cjfa-28099	395	1	http://dx.doi.org/10.1016/	http://dx.doi.org/10.1016/	NOUN
cjfa-28099	395	2	s0304	s0304	NOUN
cjfa-28099	395	3	-	-	PUNCT
cjfa-28099	395	4	405x(98)00033	405x(98)00033	NUM
cjfa-28099	395	5	-	-	PUNCT
cjfa-28099	395	6	6	6	NUM
cjfa-28099	395	7	.	.	PUNCT
cjfa-28099	395	8	roychowdhury	roychowdhury	NOUN
cjfa-28099	395	9	,	,	PUNCT
cjfa-28099	395	10	s.	s.	PROPN
cjfa-28099	395	11	(	(	PUNCT
cjfa-28099	395	12	2006	2006	NUM
cjfa-28099	395	13	)	)	PUNCT
cjfa-28099	395	14	.	.	PUNCT
cjfa-28099	396	1	earnings	earning	NOUN
cjfa-28099	396	2	management	management	NOUN
cjfa-28099	396	3	through	through	ADP
cjfa-28099	396	4	real	real	ADJ
cjfa-28099	396	5	activities	activity	NOUN
cjfa-28099	396	6	manipulation	manipulation	NOUN
cjfa-28099	396	7	.	.	PUNCT
cjfa-28099	397	1	journal	journal	NOUN
cjfa-28099	397	2	of	of	ADP
cjfa-28099	397	3	accounting	accounting	NOUN
cjfa-28099	397	4	and	and	CCONJ
cjfa-28099	397	5	economics	economic	NOUN
cjfa-28099	397	6	,	,	PUNCT
cjfa-28099	397	7	42(3	42(3	NUM
cjfa-28099	397	8	)	)	PUNCT
cjfa-28099	397	9	,	,	PUNCT
cjfa-28099	397	10	335–370	335–370	NUM
cjfa-28099	397	11	.	.	PUNCT
cjfa-28099	398	1	http://dx.doi.org/10.1016/j	http://dx.doi.org/10.1016/j	PROPN
cjfa-28099	398	2	.	.	PUNCT
cjfa-28099	398	3	jacceco.2006.01.002	jacceco.2006.01.002	PROPN
cjfa-28099	398	4	.	.	PUNCT
cjfa-28099	398	5	santoso	santoso	PROPN
cjfa-28099	398	6	,	,	PUNCT
cjfa-28099	398	7	r.	r.	PROPN
cjfa-28099	398	8	d.	d.	PROPN
cjfa-28099	398	9	,	,	PUNCT
cjfa-28099	398	10	&	&	CCONJ
cjfa-28099	398	11	fu	fu	PROPN
cjfa-28099	398	12	,	,	PUNCT
cjfa-28099	398	13	m.	m.	NOUN
cjfa-28099	398	14	(	(	PUNCT
cjfa-28099	398	15	2014	2014	NUM
cjfa-28099	398	16	)	)	PUNCT
cjfa-28099	398	17	.	.	PUNCT
cjfa-28099	399	1	ceo	ceo	NOUN
cjfa-28099	399	2	characteristics	characteristic	NOUN
cjfa-28099	399	3	and	and	CCONJ
cjfa-28099	399	4	earnings	earning	NOUN
cjfa-28099	399	5	management	management	NOUN
cjfa-28099	399	6	.	.	PUNCT
cjfa-28099	400	1	universitas	universitas	PROPN
cjfa-28099	400	2	gadjah	gadjah	PROPN
cjfa-28099	400	3	mada	mada	PROPN
cjfa-28099	400	4	.	.	PUNCT
cjfa-28099	401	1	sooksanit	sooksanit	PROPN
cjfa-28099	401	2	,	,	PUNCT
cjfa-28099	401	3	k.	k.	PROPN
cjfa-28099	401	4	(	(	PUNCT
cjfa-28099	401	5	2016	2016	NUM
cjfa-28099	401	6	)	)	PUNCT
cjfa-28099	401	7	.	.	PUNCT
cjfa-28099	402	1	executives	executive	NOUN
cjfa-28099	402	2	’	’	PART
cjfa-28099	402	3	characteristics	characteristic	NOUN
cjfa-28099	402	4	and	and	CCONJ
cjfa-28099	402	5	earnings	earning	NOUN
cjfa-28099	402	6	management	management	NOUN
cjfa-28099	402	7	.	.	PUNCT
cjfa-28099	403	1	(	(	PUNCT
cjfa-28099	403	2	master	master	NOUN
cjfa-28099	403	3	of	of	ADP
cjfa-28099	403	4	accounting	account	VERB
cjfa-28099	403	5	intergrative	intergrative	ADJ
cjfa-28099	403	6	business	business	NOUN
cjfa-28099	403	7	accounting	accounting	NOUN
cjfa-28099	403	8	)	)	PUNCT
cjfa-28099	403	9	,	,	PUNCT
cjfa-28099	403	10	thammasat	thammasat	PROPN
cjfa-28099	403	11	university	university	PROPN
cjfa-28099	403	12	.	.	PUNCT
cjfa-28099	404	1	retrieved	retrieve	VERB
cjfa-28099	404	2	from	from	ADP
cjfa-28099	404	3	http://ethesisarchive.library.tu.ac.th/thesis/2016/	http://ethesisarchive.library.tu.ac.th/thesis/2016/	NOUN
cjfa-28099	404	4	tu_2016_5802110022_5713_4436.pdf	tu_2016_5802110022_5713_4436.pdf	PROPN
cjfa-28099	404	5	.	.	PUNCT
cjfa-28099	404	6	srinidhi	srinidhi	PROPN
cjfa-28099	404	7	,	,	PUNCT
cjfa-28099	404	8	b.i.n	b.i.n	PROPN
cjfa-28099	404	9	.	.	PROPN
cjfa-28099	404	10	,	,	PUNCT
cjfa-28099	404	11	gul	gul	PROPN
cjfa-28099	404	12	,	,	PUNCT
cjfa-28099	404	13	f.a	f.a	PROPN
cjfa-28099	404	14	.	.	PROPN
cjfa-28099	404	15	,	,	PUNCT
cjfa-28099	404	16	&	&	CCONJ
cjfa-28099	404	17	tsui	tsui	PROPN
cjfa-28099	404	18	,	,	PUNCT
cjfa-28099	404	19	j.	j.	PROPN
cjfa-28099	404	20	(	(	PUNCT
cjfa-28099	404	21	2011	2011	NUM
cjfa-28099	404	22	)	)	PUNCT
cjfa-28099	404	23	.	.	PUNCT
cjfa-28099	405	1	female	female	ADJ
cjfa-28099	405	2	directors	director	NOUN
cjfa-28099	405	3	and	and	CCONJ
cjfa-28099	405	4	earnings	earning	NOUN
cjfa-28099	405	5	quality	quality	NOUN
cjfa-28099	405	6	.	.	PUNCT
cjfa-28099	406	1	contemporary	contemporary	ADJ
cjfa-28099	406	2	accounting	accounting	PROPN
cjfa-28099	406	3	research	research	NOUN
cjfa-28099	406	4	,	,	PUNCT
cjfa-28099	406	5	28(5	28(5	NUM
cjfa-28099	406	6	)	)	PUNCT
cjfa-28099	406	7	,	,	PUNCT
cjfa-28099	406	8	1610–1644	1610–1644	NUM
cjfa-28099	406	9	.	.	PUNCT
cjfa-28099	407	1	http://dx.doi.org/10.1111/	http://dx.doi.org/10.1111/	PROPN
cjfa-28099	407	2	j.1911	j.1911	PROPN
cjfa-28099	407	3	-	-	PUNCT
cjfa-28099	407	4	3846.2011.01071.x	3846.2011.01071.x	NUM
cjfa-28099	407	5	.	.	PUNCT
cjfa-28099	408	1	sun	sun	PROPN
cjfa-28099	408	2	,	,	PUNCT
cjfa-28099	408	3	j.	j.	PROPN
cjfa-28099	408	4	,	,	PUNCT
cjfa-28099	408	5	liu	liu	PROPN
cjfa-28099	408	6	,	,	PUNCT
cjfa-28099	408	7	g.	g.	PROPN
cjfa-28099	408	8	,	,	PUNCT
cjfa-28099	408	9	&	&	CCONJ
cjfa-28099	408	10	lan	lan	PROPN
cjfa-28099	408	11	,	,	PUNCT
cjfa-28099	408	12	g.	g.	PROPN
cjfa-28099	408	13	(	(	PUNCT
cjfa-28099	408	14	2011	2011	NUM
cjfa-28099	408	15	)	)	PUNCT
cjfa-28099	408	16	.	.	PUNCT
cjfa-28099	409	1	does	do	AUX
cjfa-28099	409	2	female	female	ADJ
cjfa-28099	409	3	directorship	directorship	NOUN
cjfa-28099	409	4	on	on	ADP
cjfa-28099	409	5	independent	independent	ADJ
cjfa-28099	409	6	audit	audit	NOUN
cjfa-28099	409	7	committees	committee	NOUN
cjfa-28099	409	8	constrain	constrain	VERB
cjfa-28099	409	9	earnings	earning	NOUN
cjfa-28099	409	10	management	management	NOUN
cjfa-28099	409	11	?	?	PUNCT
cjfa-28099	410	1	journal	journal	NOUN
cjfa-28099	410	2	of	of	ADP
cjfa-28099	410	3	business	business	NOUN
cjfa-28099	410	4	ethics	ethic	NOUN
cjfa-28099	410	5	,	,	PUNCT
cjfa-28099	410	6	99(3	99(3	NUM
cjfa-28099	410	7	)	)	PUNCT
cjfa-28099	410	8	,	,	PUNCT
cjfa-28099	410	9	369–382	369–382	NUM
cjfa-28099	410	10	.	.	PUNCT
cjfa-28099	410	11	http://dx.doi.org/10.1007/s10551-010-0657-0	http://dx.doi.org/10.1007/s10551-010-0657-0	PUNCT
cjfa-28099	410	12	.	.	PUNCT
cjfa-28099	411	1	tihanyi	tihanyi	PROPN
cjfa-28099	411	2	,	,	PUNCT
cjfa-28099	411	3	l.	l.	PROPN
cjfa-28099	411	4	,	,	PUNCT
cjfa-28099	411	5	ellstrand	ellstrand	PROPN
cjfa-28099	411	6	,	,	PUNCT
cjfa-28099	411	7	a.	a.	PROPN
cjfa-28099	411	8	e.	e.	PROPN
cjfa-28099	411	9	,	,	PUNCT
cjfa-28099	411	10	daily	daily	PROPN
cjfa-28099	411	11	,	,	PUNCT
cjfa-28099	411	12	c.	c.	PROPN
cjfa-28099	411	13	m.	m.	PROPN
cjfa-28099	411	14	,	,	PUNCT
cjfa-28099	411	15	&	&	CCONJ
cjfa-28099	411	16	dalton	dalton	PROPN
cjfa-28099	411	17	,	,	PUNCT
cjfa-28099	411	18	d.	d.	PROPN
cjfa-28099	411	19	r.	r.	PROPN
cjfa-28099	411	20	(	(	PUNCT
cjfa-28099	411	21	2000	2000	NUM
cjfa-28099	411	22	)	)	PUNCT
cjfa-28099	411	23	.	.	PUNCT
cjfa-28099	412	1	composition	composition	NOUN
cjfa-28099	412	2	of	of	ADP
cjfa-28099	412	3	the	the	DET
cjfa-28099	412	4	top	top	ADJ
cjfa-28099	412	5	management	management	NOUN
cjfa-28099	412	6	team	team	NOUN
cjfa-28099	412	7	and	and	CCONJ
cjfa-28099	412	8	firm	firm	ADJ
cjfa-28099	412	9	international	international	ADJ
cjfa-28099	412	10	diversification	diversification	NOUN
cjfa-28099	412	11	.	.	PUNCT
cjfa-28099	413	1	journal	journal	PROPN
cjfa-28099	413	2	of	of	ADP
cjfa-28099	413	3	management	management	NOUN
cjfa-28099	413	4	,	,	PUNCT
cjfa-28099	413	5	26(6	26(6	NUM
cjfa-28099	413	6	)	)	PUNCT
cjfa-28099	413	7	,	,	PUNCT
cjfa-28099	413	8	1157–1177	1157–1177	NUM
cjfa-28099	413	9	.	.	PUNCT
cjfa-28099	414	1	http://dx.doi.org/10.1016/s0149-2063(00)00076-3	http://dx.doi.org/10.1016/s0149-2063(00)00076-3	PROPN
cjfa-28099	414	2	.	.	PROPN
cjfa-28099	415	1	wardani	wardani	PROPN
cjfa-28099	415	2	,	,	PUNCT
cjfa-28099	415	3	d.	d.	PROPN
cjfa-28099	415	4	k.	k.	PROPN
cjfa-28099	415	5	,	,	PUNCT
cjfa-28099	415	6	&	&	CCONJ
cjfa-28099	415	7	kusuma	kusuma	PROPN
cjfa-28099	415	8	,	,	PUNCT
cjfa-28099	415	9	i.	i.	PROPN
cjfa-28099	415	10	w.	w.	PROPN
cjfa-28099	415	11	(	(	PUNCT
cjfa-28099	415	12	2012	2012	NUM
cjfa-28099	415	13	)	)	PUNCT
cjfa-28099	415	14	.	.	PUNCT
cjfa-28099	416	1	is	be	AUX
cjfa-28099	416	2	earnings	earning	NOUN
cjfa-28099	416	3	management	management	NOUN
cjfa-28099	416	4	informational	informational	ADJ
cjfa-28099	416	5	or	or	CCONJ
cjfa-28099	416	6	opportunistic	opportunistic	ADJ
cjfa-28099	416	7	?	?	PUNCT
cjfa-28099	417	1	evidence	evidence	NOUN
cjfa-28099	417	2	from	from	ADP
cjfa-28099	417	3	asean	asean	ADJ
cjfa-28099	417	4	countries	country	NOUN
cjfa-28099	417	5	.	.	PUNCT
cjfa-28099	418	1	gadjah	gadjah	PROPN
cjfa-28099	418	2	mada	mada	PROPN
cjfa-28099	418	3	international	international	PROPN
cjfa-28099	418	4	journal	journal	PROPN
cjfa-28099	418	5	of	of	ADP
cjfa-28099	418	6	business	business	NOUN
cjfa-28099	418	7	,	,	PUNCT
cjfa-28099	418	8	14(1	14(1	NUM
cjfa-28099	418	9	)	)	PUNCT
cjfa-28099	418	10	,	,	PUNCT
cjfa-28099	418	11	61–75	61–75	NUM
cjfa-28099	418	12	.	.	PUNCT
cjfa-28099	419	1	http://dx.doi.org/10.22146/gamaijb.5437	http://dx.doi.org/10.22146/gamaijb.5437	PROPN
cjfa-28099	419	2	.	.	PROPN
cjfa-28099	419	3	wasiuzzaman	wasiuzzaman	PROPN
cjfa-28099	419	4	,	,	PUNCT
cjfa-28099	419	5	s.	s.	PROPN
cjfa-28099	419	6	,	,	PUNCT
cjfa-28099	419	7	sahafzadeh	sahafzadeh	PROPN
cjfa-28099	419	8	,	,	PUNCT
cjfa-28099	419	9	i.	i.	PROPN
cjfa-28099	419	10	,	,	PUNCT
cjfa-28099	419	11	&	&	CCONJ
cjfa-28099	419	12	rezaie	rezaie	PROPN
cjfa-28099	419	13	nejad	nejad	PROPN
cjfa-28099	419	14	,	,	PUNCT
cjfa-28099	419	15	n.	n.	PROPN
cjfa-28099	419	16	(	(	PUNCT
cjfa-28099	419	17	2015	2015	NUM
cjfa-28099	419	18	)	)	PUNCT
cjfa-28099	419	19	.	.	PUNCT
cjfa-28099	420	1	prospect	prospect	PROPN
cjfa-28099	420	2	theory	theory	NOUN
cjfa-28099	420	3	,	,	PUNCT
cjfa-28099	420	4	industry	industry	NOUN
cjfa-28099	420	5	characteristics	characteristic	NOUN
cjfa-28099	420	6	and	and	CCONJ
cjfa-28099	420	7	earnings	earning	NOUN
cjfa-28099	420	8	management	management	NOUN
cjfa-28099	420	9	:	:	PUNCT
cjfa-28099	420	10	a	a	DET
cjfa-28099	420	11	study	study	NOUN
cjfa-28099	420	12	of	of	ADP
cjfa-28099	420	13	malaysian	malaysian	ADJ
cjfa-28099	420	14	industries	industry	NOUN
cjfa-28099	420	15	.	.	PUNCT
cjfa-28099	421	1	review	review	NOUN
cjfa-28099	421	2	of	of	ADP
cjfa-28099	421	3	accounting	accounting	NOUN
cjfa-28099	421	4	and	and	CCONJ
cjfa-28099	421	5	finance	finance	NOUN
cjfa-28099	421	6	,	,	PUNCT
cjfa-28099	421	7	14(3	14(3	NUM
cjfa-28099	421	8	)	)	PUNCT
cjfa-28099	421	9	,	,	PUNCT
cjfa-28099	421	10	324–347	324–347	NUM
cjfa-28099	421	11	.	.	PUNCT
cjfa-28099	422	1	http://dx.doi.org/10.1108/raf-07-20140075	http://dx.doi.org/10.1108/raf-07-20140075	VERB
cjfa-28099	422	2	.	.	PUNCT
cjfa-28099	423	1	wells	well	NOUN
cjfa-28099	423	2	,	,	PUNCT
cjfa-28099	423	3	p.	p.	NOUN
cjfa-28099	423	4	(	(	PUNCT
cjfa-28099	423	5	2002	2002	NUM
cjfa-28099	423	6	)	)	PUNCT
cjfa-28099	423	7	.	.	PUNCT
cjfa-28099	424	1	earnings	earning	NOUN
cjfa-28099	424	2	management	management	NOUN
cjfa-28099	424	3	surrounding	surround	VERB
cjfa-28099	424	4	ceo	ceo	NOUN
cjfa-28099	424	5	changes	change	NOUN
cjfa-28099	424	6	.	.	PUNCT
cjfa-28099	425	1	accounting	accounting	NOUN
cjfa-28099	425	2	&	&	CCONJ
cjfa-28099	425	3	finance	finance	PROPN
cjfa-28099	425	4	,	,	PUNCT
cjfa-28099	425	5	42(2	42(2	PROPN
cjfa-28099	425	6	)	)	PUNCT
cjfa-28099	425	7	,	,	PUNCT
cjfa-28099	425	8	169–193	169–193	NUM
cjfa-28099	425	9	.	.	PUNCT
cjfa-28099	426	1	http://dx.doi.org/10.1111/1467-629x.00073	http://dx.doi.org/10.1111/1467-629x.00073	PROPN
cjfa-28099	426	2	.	.	PUNCT
cjfa-28099	427	1	rojana	rojana	PROPN
cjfa-28099	427	2	khunkaew	khunkaew	PROPN
cjfa-28099	427	3	,	,	PUNCT
cjfa-28099	427	4	yang	yang	PROPN
cjfa-28099	427	5	qingxiang72	qingxiang72	PROPN
cjfa-28099	427	6	wu	wu	PROPN
cjfa-28099	427	7	,	,	PUNCT
cjfa-28099	427	8	p.	p.	PROPN
cjfa-28099	427	9	,	,	PUNCT
cjfa-28099	427	10	gao	gao	PROPN
cjfa-28099	427	11	,	,	PUNCT
cjfa-28099	427	12	l.	l.	PROPN
cjfa-28099	427	13	,	,	PUNCT
cjfa-28099	427	14	&	&	CCONJ
cjfa-28099	427	15	gu	gu	PROPN
cjfa-28099	427	16	,	,	PUNCT
cjfa-28099	427	17	t.	t.	NOUN
cjfa-28099	427	18	t.	t.	PROPN
cjfa-28099	427	19	(	(	PUNCT
cjfa-28099	427	20	2015	2015	NUM
cjfa-28099	427	21	)	)	PUNCT
cjfa-28099	427	22	.	.	PUNCT
cjfa-28099	428	1	business	business	NOUN
cjfa-28099	428	2	strategy	strategy	NOUN
cjfa-28099	428	3	,	,	PUNCT
cjfa-28099	428	4	market	market	NOUN
cjfa-28099	428	5	competition	competition	NOUN
cjfa-28099	428	6	and	and	CCONJ
cjfa-28099	428	7	earnings	earning	NOUN
cjfa-28099	428	8	management	management	NOUN
cjfa-28099	428	9	evidence	evidence	NOUN
cjfa-28099	428	10	from	from	ADP
cjfa-28099	428	11	china	china	PROPN
cjfa-28099	428	12	.	.	PUNCT
cjfa-28099	429	1	chinese	chinese	ADJ
cjfa-28099	429	2	management	management	NOUN
cjfa-28099	429	3	studies	study	NOUN
cjfa-28099	429	4	,	,	PUNCT
cjfa-28099	429	5	9(3	9(3	NUM
cjfa-28099	429	6	)	)	PUNCT
cjfa-28099	429	7	,	,	PUNCT
cjfa-28099	429	8	401–424	401–424	NUM
cjfa-28099	429	9	.	.	PUNCT
cjfa-28099	430	1	http://dx.doi.org/10.1108/cms-12-2014-0225	http://dx.doi.org/10.1108/cms-12-2014-0225	PROPN
cjfa-28099	430	2	.	.	PUNCT
cjfa-28099	431	1	xiong	xiong	PROPN
cjfa-28099	431	2	,	,	PUNCT
cjfa-28099	431	3	j.	j.	PROPN
cjfa-28099	431	4	(	(	PUNCT
cjfa-28099	431	5	2016	2016	NUM
cjfa-28099	431	6	)	)	PUNCT
cjfa-28099	431	7	.	.	PUNCT
cjfa-28099	432	1	chairman	chairman	NOUN
cjfa-28099	432	2	characteristics	characteristic	NOUN
cjfa-28099	432	3	and	and	CCONJ
cjfa-28099	432	4	earnings	earning	NOUN
cjfa-28099	432	5	management	management	NOUN
cjfa-28099	432	6	:	:	PUNCT
cjfa-28099	432	7	evidence	evidence	NOUN
cjfa-28099	432	8	from	from	ADP
cjfa-28099	432	9	chinese	chinese	ADJ
cjfa-28099	432	10	listed	list	VERB
cjfa-28099	432	11	firms	firm	NOUN
cjfa-28099	432	12	.	.	PUNCT
cjfa-28099	433	1	open	open	ADJ
cjfa-28099	433	2	journal	journal	PROPN
cjfa-28099	433	3	of	of	ADP
cjfa-28099	433	4	accounting	accounting	NOUN
cjfa-28099	433	5	,	,	PUNCT
cjfa-28099	433	6	5(04	5(04	NUM
cjfa-28099	433	7	)	)	PUNCT
cjfa-28099	433	8	,	,	PUNCT
cjfa-28099	433	9	82	82	NUM
cjfa-28099	433	10	.	.	PUNCT
cjfa-28099	433	11	http://dx.doi	http://dx.doi	NOUN
cjfa-28099	433	12	.	.	PUNCT
cjfa-28099	434	1	org/10.4236	org/10.4236	PROPN
cjfa-28099	434	2	/	/	SYM
cjfa-28099	434	3	ojacct.2016.54008	ojacct.2016.54008	NOUN
cjfa-28099	434	4	.	.	PUNCT
cjfa-28099	435	1	ye	ye	PRON
cjfa-28099	435	2	,	,	PUNCT
cjfa-28099	435	3	k.	k.	PROPN
cjfa-28099	435	4	,	,	PUNCT
cjfa-28099	435	5	zhang	zhang	PROPN
cjfa-28099	435	6	,	,	PUNCT
cjfa-28099	435	7	r.	r.	PROPN
cjfa-28099	435	8	,	,	PUNCT
cjfa-28099	435	9	&	&	CCONJ
cjfa-28099	435	10	rezaee	rezaee	PROPN
cjfa-28099	435	11	,	,	PUNCT
cjfa-28099	435	12	z.	z.	PROPN
cjfa-28099	435	13	(	(	PUNCT
cjfa-28099	435	14	2010	2010	NUM
cjfa-28099	435	15	)	)	PUNCT
cjfa-28099	435	16	.	.	PUNCT
cjfa-28099	436	1	does	do	AUX
cjfa-28099	436	2	top	top	VERB
cjfa-28099	436	3	executive	executive	ADJ
cjfa-28099	436	4	gender	gender	NOUN
cjfa-28099	436	5	diversity	diversity	NOUN
cjfa-28099	436	6	affect	affect	VERB
cjfa-28099	436	7	earnings	earning	NOUN
cjfa-28099	436	8	quality	quality	NOUN
cjfa-28099	436	9	?	?	PUNCT
cjfa-28099	437	1	a	a	DET
cjfa-28099	437	2	large	large	ADJ
cjfa-28099	437	3	sample	sample	NOUN
cjfa-28099	437	4	analysis	analysis	NOUN
cjfa-28099	437	5	of	of	ADP
cjfa-28099	437	6	chinese	chinese	ADJ
cjfa-28099	437	7	listed	list	VERB
cjfa-28099	437	8	firms	firm	NOUN
cjfa-28099	437	9	.	.	PUNCT
cjfa-28099	438	1	advances	advance	NOUN
cjfa-28099	438	2	in	in	ADP
cjfa-28099	438	3	accounting	accounting	NOUN
cjfa-28099	438	4	,	,	PUNCT
cjfa-28099	438	5	26(1	26(1	NUM
cjfa-28099	438	6	)	)	PUNCT
cjfa-28099	438	7	,	,	PUNCT
cjfa-28099	438	8	47–54	47–54	NUM
cjfa-28099	438	9	.	.	PUNCT
cjfa-28099	439	1	http://dx.doi.org/10.1016/j.adiac.2010.02.008	http://dx.doi.org/10.1016/j.adiac.2010.02.008	PROPN
cjfa-28099	439	2	.	.	PUNCT
cjfa-28099	440	1	zang	zang	PROPN
cjfa-28099	440	2	,	,	PUNCT
cjfa-28099	440	3	a.y	a.y	PROPN
cjfa-28099	440	4	.	.	PROPN
cjfa-28099	440	5	(	(	PUNCT
cjfa-28099	440	6	2012	2012	NUM
cjfa-28099	440	7	)	)	PUNCT
cjfa-28099	440	8	.	.	PUNCT
cjfa-28099	441	1	evidence	evidence	NOUN
cjfa-28099	441	2	on	on	ADP
cjfa-28099	441	3	the	the	DET
cjfa-28099	441	4	trade	trade	NOUN
cjfa-28099	441	5	-	-	PUNCT
cjfa-28099	441	6	off	off	NOUN
cjfa-28099	441	7	between	between	ADP
cjfa-28099	441	8	real	real	ADJ
cjfa-28099	441	9	activities	activity	NOUN
cjfa-28099	441	10	manipulation	manipulation	NOUN
cjfa-28099	441	11	and	and	CCONJ
cjfa-28099	441	12	accrual	accrual	ADJ
cjfa-28099	441	13	-	-	PUNCT
cjfa-28099	441	14	based	base	VERB
cjfa-28099	441	15	earnings	earning	NOUN
cjfa-28099	441	16	management	management	NOUN
cjfa-28099	441	17	.	.	PUNCT
cjfa-28099	442	1	accounting	accounting	NOUN
cjfa-28099	442	2	review	review	PROPN
cjfa-28099	442	3	,	,	PUNCT
cjfa-28099	442	4	87(2	87(2	NUM
cjfa-28099	442	5	)	)	PUNCT
cjfa-28099	442	6	,	,	PUNCT
cjfa-28099	442	7	675–703	675–703	NUM
cjfa-28099	442	8	.	.	PUNCT
cjfa-28099	443	1	http://	http://	PROPN
cjfa-28099	443	2	dx.doi.org/10.2308/accr-10196	dx.doi.org/10.2308/accr-10196	NOUN
cjfa-28099	443	3	.	.	PUNCT
cjfa-28099	444	1	appendix	appendix	VERB
cjfa-28099	444	2	a	a	DET
cjfa-28099	444	3	industrial	industrial	ADJ
cjfa-28099	444	4	structure	structure	NOUN
cjfa-28099	444	5	(	(	PUNCT
cjfa-28099	444	6	8	8	NUM
cjfa-28099	444	7	industries	industry	NOUN
cjfa-28099	444	8	)	)	PUNCT
cjfa-28099	444	9	and	and	CCONJ
cjfa-28099	444	10	the	the	DET
cjfa-28099	444	11	business	business	NOUN
cjfa-28099	444	12	category	category	NOUN
cjfa-28099	444	13	(	(	PUNCT
cjfa-28099	444	14	28	28	NUM
cjfa-28099	444	15	sectors	sector	NOUN
cjfa-28099	444	16	)	)	PUNCT
cjfa-28099	444	17	of	of	ADP
cjfa-28099	444	18	the	the	DET
cjfa-28099	444	19	stock	stock	NOUN
cjfa-28099	444	20	exchange	exchange	PROPN
cjfa-28099	444	21	of	of	ADP
cjfa-28099	444	22	thailand	thailand	PROPN
cjfa-28099	444	23	industry	industry	PROPN
cjfa-28099	444	24	group	group	NOUN
cjfa-28099	444	25	name	name	NOUN
cjfa-28099	444	26	(	(	PUNCT
cjfa-28099	444	27	8)	8)	NUM
cjfa-28099	444	28	sector	sector	NOUN
cjfa-28099	444	29	name	name	NOUN
cjfa-28099	444	30	(	(	PUNCT
cjfa-28099	444	31	28	28	NUM
cjfa-28099	444	32	)	)	PUNCT
cjfa-28099	444	33	sector	sector	NOUN
cjfa-28099	444	34	index	index	NOUN
cjfa-28099	444	35	agro	agro	PROPN
cjfa-28099	444	36	&	&	CCONJ
cjfa-28099	444	37	food	food	NOUN
cjfa-28099	444	38	industry	industry	NOUN
cjfa-28099	444	39	(	(	PUNCT
cjfa-28099	444	40	agro	agro	NOUN
cjfa-28099	444	41	)	)	PUNCT
cjfa-28099	444	42	agribusiness	agribusiness	NOUN
cjfa-28099	444	43	food	food	PROPN
cjfa-28099	444	44	&	&	CCONJ
cjfa-28099	444	45	beverage	beverage	NOUN
cjfa-28099	444	46	agr	agr	PROPN
cjfa-28099	444	47	food	food	NOUN
cjfa-28099	444	48	consumer	consumer	NOUN
cjfa-28099	444	49	products	product	NOUN
cjfa-28099	444	50	(	(	PUNCT
cjfa-28099	444	51	consump	consump	NOUN
cjfa-28099	444	52	)	)	PUNCT
cjfa-28099	444	53	fashion	fashion	NOUN
cjfa-28099	444	54	home	home	NOUN
cjfa-28099	444	55	&	&	CCONJ
cjfa-28099	444	56	office	office	NOUN
cjfa-28099	444	57	products	product	NOUN
cjfa-28099	444	58	personal	personal	ADJ
cjfa-28099	444	59	products	product	NOUN
cjfa-28099	444	60	&	&	CCONJ
cjfa-28099	444	61	pharmaceuticals	pharmaceuticals	PROPN
cjfa-28099	444	62	fashion	fashion	NOUN
cjfa-28099	444	63	home	home	NOUN
cjfa-28099	444	64	person	person	NOUN
cjfa-28099	444	65	financials	financial	NOUN
cjfa-28099	444	66	(	(	PUNCT
cjfa-28099	444	67	fincial	fincial	ADJ
cjfa-28099	444	68	)	)	PUNCT
cjfa-28099	444	69	banking	banking	NOUN
cjfa-28099	444	70	finance	finance	PROPN
cjfa-28099	444	71	&	&	CCONJ
cjfa-28099	444	72	securities	securities	PROPN
cjfa-28099	444	73	insurance	insurance	PROPN
cjfa-28099	444	74	bank	bank	PROPN
cjfa-28099	444	75	fin	fin	PROPN
cjfa-28099	444	76	insur	insur	PROPN
cjfa-28099	444	77	industrials	industrial	NOUN
cjfa-28099	444	78	(	(	PUNCT
cjfa-28099	444	79	indus	indus	NOUN
cjfa-28099	444	80	)	)	PUNCT
cjfa-28099	444	81	automotive	automotive	ADJ
cjfa-28099	444	82	industrial	industrial	ADJ
cjfa-28099	444	83	materials	material	NOUN
cjfa-28099	444	84	&	&	CCONJ
cjfa-28099	444	85	machinery	machinery	NOUN
cjfa-28099	444	86	packaging	packaging	NOUN
cjfa-28099	444	87	paper	paper	NOUN
cjfa-28099	444	88	&	&	CCONJ
cjfa-28099	444	89	printing	printing	NOUN
cjfa-28099	444	90	materials	material	NOUN
cjfa-28099	444	91	petrochemicals	petrochemical	NOUN
cjfa-28099	444	92	&	&	CCONJ
cjfa-28099	444	93	chemicals	chemical	NOUN
cjfa-28099	444	94	steel	steel	NOUN
cjfa-28099	444	95	auto	auto	NOUN
cjfa-28099	444	96	imm	imm	NOUN
cjfa-28099	444	97	pkg	pkg	NOUN
cjfa-28099	444	98	paper	paper	NOUN
cjfa-28099	444	99	petro	petro	NOUN
cjfa-28099	444	100	steel	steel	NOUN
cjfa-28099	444	101	property	property	NOUN
cjfa-28099	444	102	&	&	CCONJ
cjfa-28099	444	103	construction	construction	PROPN
cjfa-28099	444	104	(	(	PUNCT
cjfa-28099	444	105	propcon	propcon	NOUN
cjfa-28099	444	106	)	)	PUNCT
cjfa-28099	444	107	construction	construction	NOUN
cjfa-28099	444	108	materials	material	NOUN
cjfa-28099	444	109	construction	construction	NOUN
cjfa-28099	444	110	services	service	NOUN
cjfa-28099	444	111	property	property	NOUN
cjfa-28099	444	112	development	development	PROPN
cjfa-28099	444	113	property	property	PROPN
cjfa-28099	444	114	fund	fund	PROPN
cjfa-28099	444	115	&	&	CCONJ
cjfa-28099	444	116	reits	reits	PROPN
cjfa-28099	444	117	conmat	conmat	PROPN
cjfa-28099	444	118	cons	con	NOUN
cjfa-28099	444	119	prop	prop	VERB
cjfa-28099	444	120	pf&reit	pf&reit	ADJ
cjfa-28099	444	121	resources	resource	NOUN
cjfa-28099	444	122	(	(	PUNCT
cjfa-28099	444	123	resourc	resourc	NOUN
cjfa-28099	444	124	)	)	PUNCT
cjfa-28099	444	125	energy	energy	NOUN
cjfa-28099	444	126	&	&	CCONJ
cjfa-28099	444	127	utilities	utilities	PROPN
cjfa-28099	444	128	mining	mining	NOUN
cjfa-28099	444	129	energ	energ	PROPN
cjfa-28099	444	130	mine	mine	PROPN
cjfa-28099	444	131	services	service	NOUN
cjfa-28099	444	132	(	(	PUNCT
cjfa-28099	444	133	service	service	NOUN
cjfa-28099	444	134	)	)	PUNCT
cjfa-28099	444	135	commerce	commerce	PROPN
cjfa-28099	444	136	health	health	PROPN
cjfa-28099	444	137	care	care	PROPN
cjfa-28099	444	138	services	services	PROPN
cjfa-28099	444	139	media	media	PROPN
cjfa-28099	444	140	&	&	CCONJ
cjfa-28099	444	141	publishing	publish	VERB
cjfa-28099	444	142	professional	professional	PROPN
cjfa-28099	444	143	services	services	PROPN
cjfa-28099	444	144	tourism	tourism	PROPN
cjfa-28099	444	145	&	&	CCONJ
cjfa-28099	444	146	leisure	leisure	PROPN
cjfa-28099	444	147	transportation	transportation	PROPN
cjfa-28099	444	148	&	&	CCONJ
cjfa-28099	444	149	logistics	logistics	PROPN
cjfa-28099	444	150	comm	comm	NOUN
cjfa-28099	444	151	helth	helth	PROPN
cjfa-28099	444	152	media	media	PROPN
cjfa-28099	444	153	prof	prof	PROPN
cjfa-28099	444	154	tourism	tourism	NOUN
cjfa-28099	444	155	trans	trans	PROPN
cjfa-28099	444	156	technology	technology	NOUN
cjfa-28099	444	157	(	(	PUNCT
cjfa-28099	444	158	tech	tech	NOUN
cjfa-28099	444	159	)	)	PUNCT
cjfa-28099	444	160	electronic	electronic	ADJ
cjfa-28099	444	161	components	component	NOUN
cjfa-28099	444	162	information	information	NOUN
cjfa-28099	444	163	&	&	CCONJ
cjfa-28099	444	164	communication	communication	PROPN
cjfa-28099	444	165	technology	technology	PROPN
cjfa-28099	444	166	etron	etron	PROPN
cjfa-28099	444	167	ict	ict	VERB
cjfa-28099	444	168	the	the	DET
cjfa-28099	444	169	characteristics	characteristic	NOUN
cjfa-28099	444	170	of	of	ADP
cjfa-28099	444	171	top	top	ADJ
cjfa-28099	444	172	management	management	NOUN
cjfa-28099	444	173	…	…	PUNCT
cjfa-28099	444	174	73	73	NUM
cjfa-28099	444	175	appendix	appendix	NOUN
cjfa-28099	444	176	b	b	PRON
cjfa-28099	444	177	variable	variable	ADJ
cjfa-28099	444	178	definitions	definition	NOUN
cjfa-28099	444	179	and	and	CCONJ
cjfa-28099	444	180	measurements	measurement	NOUN
cjfa-28099	444	181	variables	variable	VERB
cjfa-28099	444	182	definition	definition	NOUN
cjfa-28099	444	183	/	/	SYM
cjfa-28099	444	184	measurement	measurement	NOUN
cjfa-28099	444	185	aem	aem	PROPN
cjfa-28099	444	186	the	the	DET
cjfa-28099	444	187	absolute	absolute	ADJ
cjfa-28099	444	188	value	value	NOUN
cjfa-28099	444	189	of	of	ADP
cjfa-28099	444	190	discretionary	discretionary	ADJ
cjfa-28099	444	191	accrual	accrual	ADJ
cjfa-28099	444	192	,	,	PUNCT
cjfa-28099	444	193	measured	measure	VERB
cjfa-28099	444	194	by	by	ADP
cjfa-28099	444	195	modified	modify	VERB
cjfa-28099	444	196	jones	jones	PROPN
cjfa-28099	444	197	model	model	PROPN
cjfa-28099	444	198	.	.	PUNCT
cjfa-28099	445	1	rem	rem	VERB
cjfa-28099	445	2	real	real	ADJ
cjfa-28099	445	3	earnings	earning	NOUN
cjfa-28099	445	4	management	management	NOUN
cjfa-28099	445	5	,	,	PUNCT
cjfa-28099	445	6	follow	follow	VERB
cjfa-28099	445	7	roychodhury	roychodhury	NOUN
cjfa-28099	445	8	(	(	PUNCT
cjfa-28099	445	9	2006	2006	NUM
cjfa-28099	445	10	)	)	PUNCT
cjfa-28099	445	11	calculated	calculate	VERB
cjfa-28099	445	12	by	by	ADP
cjfa-28099	445	13	equation	equation	NOUN
cjfa-28099	445	14	rem	rem	VERB
cjfa-28099	445	15	=	=	PUNCT
cjfa-28099	445	16	ab_prod	ab_prod	X
cjfa-28099	445	17	–	–	PUNCT
cjfa-28099	445	18	ab_cfo	ab_cfo	PROPN
cjfa-28099	445	19	–	–	PUNCT
cjfa-28099	445	20	ab_disex	ab_disex	NOUN
cjfa-28099	445	21	.	.	PUNCT
cjfa-28099	446	1	ab_cfo	ab_cfo	VERB
cjfa-28099	446	2	the	the	DET
cjfa-28099	446	3	abnormal	abnormal	ADJ
cjfa-28099	446	4	cash	cash	NOUN
cjfa-28099	446	5	flows	flow	NOUN
cjfa-28099	446	6	from	from	ADP
cjfa-28099	446	7	operations	operation	NOUN
cjfa-28099	446	8	that	that	PRON
cjfa-28099	446	9	is	be	AUX
cjfa-28099	446	10	measured	measure	VERB
cjfa-28099	446	11	as	as	ADP
cjfa-28099	446	12	(	(	PUNCT
cjfa-28099	446	13	−1)*the	−1)*the	DET
cjfa-28099	446	14	residual	residual	ADJ
cjfa-28099	446	15	from	from	ADP
cjfa-28099	446	16	following	follow	VERB
cjfa-28099	446	17	regression	regression	NOUN
cjfa-28099	446	18	:	:	PUNCT
cjfa-28099	446	19	appendix	appendix	NOUN
cjfa-28099	446	20	b	b	PRON
cjfa-28099	446	21	variable	variable	ADJ
cjfa-28099	446	22	definitions	definition	NOUN
cjfa-28099	446	23	and	and	CCONJ
cjfa-28099	446	24	measurements	measurement	NOUN
cjfa-28099	446	25	.	.	PUNCT
cjfa-28099	447	1	variables	variable	NOUN
cjfa-28099	447	2	definition	definition	NOUN
cjfa-28099	447	3	/	/	SYM
cjfa-28099	447	4	measurement	measurement	NOUN
cjfa-28099	447	5	aem	aem	PROPN
cjfa-28099	447	6	the	the	DET
cjfa-28099	447	7	absolute	absolute	ADJ
cjfa-28099	447	8	value	value	NOUN
cjfa-28099	447	9	of	of	ADP
cjfa-28099	447	10	discretionary	discretionary	ADJ
cjfa-28099	447	11	accrual	accrual	ADJ
cjfa-28099	447	12	,	,	PUNCT
cjfa-28099	447	13	measured	measure	VERB
cjfa-28099	447	14	by	by	ADP
cjfa-28099	447	15	modified	modify	VERB
cjfa-28099	447	16	jones	jones	PROPN
cjfa-28099	447	17	model	model	PROPN
cjfa-28099	447	18	.	.	PUNCT
cjfa-28099	448	1	rem	rem	VERB
cjfa-28099	448	2	real	real	ADJ
cjfa-28099	448	3	earnings	earning	NOUN
cjfa-28099	448	4	management	management	NOUN
cjfa-28099	448	5	,	,	PUNCT
cjfa-28099	448	6	follow	follow	VERB
cjfa-28099	448	7	roychodhury	roychodhury	NOUN
cjfa-28099	448	8	(	(	PUNCT
cjfa-28099	448	9	2006	2006	NUM
cjfa-28099	448	10	)	)	PUNCT
cjfa-28099	448	11	calculated	calculate	VERB
cjfa-28099	448	12	by	by	ADP
cjfa-28099	448	13	equation	equation	NOUN
cjfa-28099	448	14	rem	rem	VERB
cjfa-28099	448	15	=	=	PUNCT
cjfa-28099	448	16	ab_prod	ab_prod	X
cjfa-28099	448	17	–	–	PUNCT
cjfa-28099	448	18	ab_cfo	ab_cfo	PROPN
cjfa-28099	448	19	–	–	PUNCT
cjfa-28099	448	20	ab_disex	ab_disex	NOUN
cjfa-28099	448	21	.	.	PUNCT
cjfa-28099	449	1	ab_cfo	ab_cfo	VERB
cjfa-28099	449	2	the	the	DET
cjfa-28099	449	3	abnormal	abnormal	ADJ
cjfa-28099	449	4	cash	cash	NOUN
cjfa-28099	449	5	flows	flow	NOUN
cjfa-28099	449	6	from	from	ADP
cjfa-28099	449	7	operations	operation	NOUN
cjfa-28099	449	8	that	that	PRON
cjfa-28099	449	9	is	be	AUX
cjfa-28099	449	10	measured	measure	VERB
cjfa-28099	449	11	as	as	ADP
cjfa-28099	449	12	(	(	PUNCT
cjfa-28099	449	13	−1)*the	−1)*the	DET
cjfa-28099	449	14	residual	residual	ADJ
cjfa-28099	449	15	from	from	ADP
cjfa-28099	449	16	following	follow	VERB
cjfa-28099	449	17	regression	regression	NOUN
cjfa-28099	449	18	:	:	PUNCT
cjfa-28099	449	19	�	�	PROPN
cjfa-28099	449	20	�	�	PROPN
cjfa-28099	449	21	�	�	PROPN
cjfa-28099	449	22	�	�	PROPN
cjfa-28099	449	23	�	�	PROPN
cjfa-28099	449	24	�	�	PROPN
cjfa-28099	449	25	�	�	PROPN
cjfa-28099	449	26	�	�	PROPN
cjfa-28099	449	27	�	�	PROPN
cjfa-28099	449	28	�	�	PROPN
cjfa-28099	449	29	�	�	PROPN
cjfa-28099	449	30	�	�	PROPN
cjfa-28099	449	31	�	�	PROPN
cjfa-28099	449	32	�	�	PROPN
cjfa-28099	449	33	�	�	PROPN
cjfa-28099	449	34	�	�	PROPN
cjfa-28099	449	35	�	�	PROPN
cjfa-28099	449	36	�	�	PROPN
cjfa-28099	449	37	�	�	PROPN
cjfa-28099	449	38	�	�	PROPN
cjfa-28099	449	39	�	�	PROPN
cjfa-28099	449	40	�	�	PROPN
cjfa-28099	449	41	�	�	PROPN
cjfa-28099	449	42	�	�	PROPN
cjfa-28099	449	43	�	�	PROPN
cjfa-28099	449	44	�	�	PROPN
cjfa-28099	449	45	�	�	PROPN
cjfa-28099	449	46	�	�	PROPN
cjfa-28099	449	47	⁄	⁄	PROPN
cjfa-28099	449	48	)	)	PUNCT
cjfa-28099	449	49	�	�	PROPN
cjfa-28099	449	50	�	�	PROPN
cjfa-28099	449	51	�	�	PROPN
cjfa-28099	449	52	�	�	PROPN
cjfa-28099	449	53	�	�	PROPN
cjfa-28099	449	54	�	�	PROPN
cjfa-28099	449	55	�	�	PROPN
cjfa-28099	449	56	�	�	PROPN
cjfa-28099	449	57	�	�	PROPN
cjfa-28099	449	58	�	�	PROPN
cjfa-28099	449	59	�	�	PROPN
cjfa-28099	449	60	�	�	PROPN
cjfa-28099	449	61	)	)	PUNCT
cjfa-28099	449	62	⁄	⁄	PROPN
cjfa-28099	449	63	�	�	PROPN
cjfa-28099	449	64	�	�	PROPN
cjfa-28099	449	65	�	�	PROPN
cjfa-28099	449	66	�	�	PROPN
cjfa-28099	449	67	�	�	PROPN
cjfa-28099	449	68	�	�	PROPN
cjfa-28099	449	69	�	�	PROPN
cjfa-28099	449	70	�	�	PROPN
cjfa-28099	449	71	�	�	PROPN
cjfa-28099	449	72	�	�	PROPN
cjfa-28099	449	73	�	�	PROPN
cjfa-28099	449	74	�	�	PROPN
cjfa-28099	449	75	�	�	PROPN
cjfa-28099	449	76	⁄	⁄	PROPN
cjfa-28099	449	77	)	)	PUNCT
cjfa-28099	449	78	�	�	PROPN
cjfa-28099	449	79	�	�	PROPN
cjfa-28099	449	80	�	�	PROPN
cjfa-28099	449	81	�	�	PROPN
cjfa-28099	449	82	cfo	cfo	PROPN
cjfa-28099	449	83	is	be	AUX
cjfa-28099	449	84	cash	cash	NOUN
cjfa-28099	449	85	flows	flow	NOUN
cjfa-28099	449	86	from	from	ADP
cjfa-28099	449	87	operation	operation	NOUN
cjfa-28099	449	88	;	;	PUNCT
cjfa-28099	449	89	s	s	X
cjfa-28099	449	90	is	be	AUX
cjfa-28099	449	91	annual	annual	ADJ
cjfa-28099	449	92	sales	sale	NOUN
cjfa-28099	449	93	;	;	PUNCT
cjfa-28099	449	94	a	a	PRON
cjfa-28099	449	95	is	be	AUX
cjfa-28099	449	96	total	total	ADJ
cjfa-28099	449	97	assets	asset	NOUN
cjfa-28099	449	98	.	.	PUNCT
cjfa-28099	450	1	ab_disx	ab_disx	NOUN
cjfa-28099	450	2	the	the	DET
cjfa-28099	450	3	abnormal	abnormal	ADJ
cjfa-28099	450	4	level	level	NOUN
cjfa-28099	450	5	of	of	ADP
cjfa-28099	450	6	discretionary	discretionary	ADJ
cjfa-28099	450	7	expenditures	expenditure	NOUN
cjfa-28099	450	8	that	that	PRON
cjfa-28099	450	9	is	be	AUX
cjfa-28099	450	10	measured	measure	VERB
cjfa-28099	450	11	as	as	ADP
cjfa-28099	450	12	(	(	PUNCT
cjfa-28099	450	13	−1)*the	−1)*the	DET
cjfa-28099	450	14	estimated	estimate	VERB
cjfa-28099	450	15	residual	residual	ADJ
cjfa-28099	450	16	from	from	ADP
cjfa-28099	450	17	the	the	DET
cjfa-28099	450	18	following	follow	VERB
cjfa-28099	450	19	regression	regression	NOUN
cjfa-28099	450	20	:	:	PUNCT
cjfa-28099	450	21	�	�	PROPN
cjfa-28099	450	22	�	�	PROPN
cjfa-28099	450	23	�	�	PROPN
cjfa-28099	450	24	�	�	PROPN
cjfa-28099	450	25	�	�	PROPN
cjfa-28099	450	26	�	�	PROPN
cjfa-28099	450	27	�	�	PROPN
cjfa-28099	450	28	�	�	PROPN
cjfa-28099	450	29	�	�	PROPN
cjfa-28099	450	30	�	�	PROPN
cjfa-28099	450	31	�	�	PROPN
cjfa-28099	450	32	�	�	PROPN
cjfa-28099	450	33	�	�	PROPN
cjfa-28099	450	34	�	�	PROPN
cjfa-28099	450	35	�	�	PROPN
cjfa-28099	450	36	�	�	PROPN
cjfa-28099	450	37	�	�	PROPN
cjfa-28099	450	38	�	�	PROPN
cjfa-28099	450	39	�	�	PROPN
cjfa-28099	450	40	�	�	PROPN
cjfa-28099	450	41	�	�	PROPN
cjfa-28099	450	42	�	�	PROPN
cjfa-28099	450	43	�	�	PROPN
cjfa-28099	450	44	�	�	PROPN
cjfa-28099	450	45	�	�	PROPN
cjfa-28099	450	46	�	�	PROPN
cjfa-28099	450	47	�	�	PROPN
cjfa-28099	450	48	�	�	PROPN
cjfa-28099	450	49	�	�	PROPN
cjfa-28099	450	50	⁄	⁄	PROPN
cjfa-28099	450	51	)	)	PUNCT
cjfa-28099	450	52	�	�	PROPN
cjfa-28099	450	53	�	�	PROPN
cjfa-28099	450	54	�	�	PROPN
cjfa-28099	450	55	�	�	PROPN
cjfa-28099	450	56	�	�	PROPN
cjfa-28099	450	57	�	�	PROPN
cjfa-28099	450	58	�	�	PROPN
cjfa-28099	450	59	�	�	PROPN
cjfa-28099	450	60	�	�	PROPN
cjfa-28099	450	61	�	�	PROPN
cjfa-28099	450	62	�	�	PROPN
cjfa-28099	450	63	�	�	PROPN
cjfa-28099	450	64	�	�	PROPN
cjfa-28099	450	65	�	�	PROPN
cjfa-28099	450	66	)	)	PUNCT
cjfa-28099	450	67	⁄	⁄	PROPN
cjfa-28099	450	68	�	�	PROPN
cjfa-28099	450	69	�	�	PROPN
cjfa-28099	450	70	�	�	PROPN
cjfa-28099	450	71	�	�	PROPN
cjfa-28099	450	72	disx	disx	PROPN
cjfa-28099	450	73	is	be	AUX
cjfa-28099	450	74	the	the	DET
cjfa-28099	450	75	sum	sum	NOUN
cjfa-28099	450	76	of	of	ADP
cjfa-28099	450	77	advertising	advertising	NOUN
cjfa-28099	450	78	,	,	PUNCT
cjfa-28099	450	79	r&d	r&d	NOUN
cjfa-28099	450	80	,	,	PUNCT
cjfa-28099	450	81	and	and	CCONJ
cjfa-28099	450	82	selling	selling	NOUN
cjfa-28099	450	83	,	,	PUNCT
cjfa-28099	450	84	general	general	ADJ
cjfa-28099	450	85	,	,	PUNCT
cjfa-28099	450	86	administrative	administrative	ADJ
cjfa-28099	450	87	expenditures	expenditure	NOUN
cjfa-28099	450	88	;	;	PUNCT
cjfa-28099	450	89	s	s	VERB
cjfa-28099	450	90	is	be	AUX
cjfa-28099	450	91	annual	annual	ADJ
cjfa-28099	450	92	sales	sale	NOUN
cjfa-28099	450	93	;	;	PUNCT
cjfa-28099	450	94	a	a	PRON
cjfa-28099	450	95	is	be	AUX
cjfa-28099	450	96	total	total	ADJ
cjfa-28099	450	97	assets	asset	NOUN
cjfa-28099	450	98	.	.	PUNCT
cjfa-28099	451	1	ab_prod	ab_prod	ADP
cjfa-28099	451	2	the	the	DET
cjfa-28099	451	3	abnormal	abnormal	ADJ
cjfa-28099	451	4	production	production	NOUN
cjfa-28099	451	5	costs	cost	NOUN
cjfa-28099	451	6	that	that	PRON
cjfa-28099	451	7	is	be	AUX
cjfa-28099	451	8	the	the	DET
cjfa-28099	451	9	estimated	estimate	VERB
cjfa-28099	451	10	residual	residual	ADJ
cjfa-28099	451	11	from	from	ADP
cjfa-28099	451	12	the	the	DET
cjfa-28099	451	13	following	follow	VERB
cjfa-28099	451	14	regression	regression	NOUN
cjfa-28099	451	15	:	:	PUNCT
cjfa-28099	451	16	�	�	PROPN
cjfa-28099	451	17	�	�	PROPN
cjfa-28099	451	18	�	�	PROPN
cjfa-28099	451	19	�	�	PROPN
cjfa-28099	451	20	�	�	PROPN
cjfa-28099	451	21	�	�	PROPN
cjfa-28099	451	22	�	�	PROPN
cjfa-28099	451	23	�	�	PROPN
cjfa-28099	451	24	�	�	PROPN
cjfa-28099	451	25	�	�	PROPN
cjfa-28099	451	26	�	�	PROPN
cjfa-28099	451	27	�	�	PROPN
cjfa-28099	451	28	�	�	PROPN
cjfa-28099	451	29	�	�	PROPN
cjfa-28099	451	30	�	�	PROPN
cjfa-28099	451	31	�	�	PROPN
cjfa-28099	451	32	�	�	PROPN
cjfa-28099	451	33	�	�	PROPN
cjfa-28099	451	34	�	�	PROPN
cjfa-28099	451	35	�	�	PROPN
cjfa-28099	451	36	�	�	PROPN
cjfa-28099	451	37	�	�	PROPN
cjfa-28099	451	38	�	�	PROPN
cjfa-28099	451	39	�	�	PROPN
cjfa-28099	451	40	�	�	PROPN
cjfa-28099	451	41	�	�	PROPN
cjfa-28099	451	42	�	�	PROPN
cjfa-28099	451	43	�	�	PROPN
cjfa-28099	451	44	)	)	PUNCT
cjfa-28099	451	45	�	�	PROPN
cjfa-28099	451	46	�	�	PROPN
cjfa-28099	451	47	�	�	PROPN
cjfa-28099	451	48	�	�	PROPN
cjfa-28099	451	49	�	�	PROPN
cjfa-28099	451	50	�	�	PROPN
cjfa-28099	451	51	�	�	PROPN
cjfa-28099	451	52	�	�	PROPN
cjfa-28099	451	53	�	�	PROPN
cjfa-28099	451	54	�	�	PROPN
cjfa-28099	451	55	�	�	PROPN
cjfa-28099	451	56	�	�	PROPN
cjfa-28099	451	57	)	)	PUNCT
cjfa-28099	451	58	�	�	PROPN
cjfa-28099	451	59	�	�	PROPN
cjfa-28099	451	60	�	�	PROPN
cjfa-28099	451	61	�	�	PROPN
cjfa-28099	451	62	�	�	PROPN
cjfa-28099	451	63	�	�	PROPN
cjfa-28099	451	64	�	�	PROPN
cjfa-28099	451	65	�	�	PROPN
cjfa-28099	451	66	�	�	PROPN
cjfa-28099	451	67	�	�	PROPN
cjfa-28099	451	68	�	�	PROPN
cjfa-28099	451	69	�	�	PROPN
cjfa-28099	451	70	�	�	PROPN
cjfa-28099	451	71	)	)	PUNCT
cjfa-28099	451	72	�	�	PROPN
cjfa-28099	451	73	�	�	PROPN
cjfa-28099	451	74	�	�	PROPN
cjfa-28099	451	75	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	451	76	�	�	PROPN
cjfa-28099	451	77	�	�	PROPN
cjfa-28099	451	78	�	�	PROPN
cjfa-28099	451	79	�	�	PROPN
cjfa-28099	451	80	�	�	PROPN
cjfa-28099	451	81	�	�	PROPN
cjfa-28099	451	82	�	�	PROPN
cjfa-28099	451	83	�	�	PROPN
cjfa-28099	451	84	�	�	PROPN
cjfa-28099	451	85	�	�	PROPN
cjfa-28099	451	86	�	�	PROPN
cjfa-28099	451	87	�	�	PROPN
cjfa-28099	451	88	)	)	PUNCT
cjfa-28099	451	89	�	�	PROPN
cjfa-28099	451	90	�	�	PROPN
cjfa-28099	451	91	�	�	PROPN
cjfa-28099	451	92	�	�	PROPN
cjfa-28099	451	93	⁄	⁄	PROPN
cjfa-28099	451	94	prod	prod	NOUN
cjfa-28099	451	95	is	be	AUX
cjfa-28099	451	96	the	the	DET
cjfa-28099	451	97	sum	sum	NOUN
cjfa-28099	451	98	of	of	ADP
cjfa-28099	451	99	cost	cost	NOUN
cjfa-28099	451	100	of	of	ADP
cjfa-28099	451	101	goods	good	NOUN
cjfa-28099	451	102	sold	sell	VERB
cjfa-28099	451	103	and	and	CCONJ
cjfa-28099	451	104	the	the	DET
cjfa-28099	451	105	change	change	NOUN
cjfa-28099	451	106	in	in	ADP
cjfa-28099	451	107	inventory	inventory	NOUN
cjfa-28099	451	108	;	;	PUNCT
cjfa-28099	451	109	s	s	X
cjfa-28099	451	110	is	be	AUX
cjfa-28099	451	111	annual	annual	ADJ
cjfa-28099	451	112	sales	sale	NOUN
cjfa-28099	451	113	;	;	PUNCT
cjfa-28099	451	114	a	a	PRON
cjfa-28099	451	115	is	be	AUX
cjfa-28099	451	116	total	total	ADJ
cjfa-28099	451	117	assets	asset	NOUN
cjfa-28099	451	118	.	.	PUNCT
cjfa-28099	452	1	age	age	NOUN
cjfa-28099	452	2	age	age	NOUN
cjfa-28099	452	3	of	of	ADP
cjfa-28099	452	4	top	top	ADJ
cjfa-28099	452	5	management	management	NOUN
cjfa-28099	452	6	team	team	NOUN
cjfa-28099	452	7	at	at	ADP
cjfa-28099	452	8	year	year	NOUN
cjfa-28099	452	9	of	of	ADP
cjfa-28099	452	10	data	datum	NOUN
cjfa-28099	452	11	collection	collection	NOUN
cjfa-28099	452	12	,	,	PUNCT
cjfa-28099	452	13	measured	measure	VERB
cjfa-28099	452	14	by	by	ADP
cjfa-28099	452	15	comparing	compare	VERB
cjfa-28099	452	16	average	average	ADJ
cjfa-28099	452	17	age	age	NOUN
cjfa-28099	452	18	of	of	ADP
cjfa-28099	452	19	top	top	ADJ
cjfa-28099	452	20	management	management	NOUN
cjfa-28099	452	21	team	team	NOUN
cjfa-28099	452	22	with	with	ADP
cjfa-28099	452	23	the	the	DET
cjfa-28099	452	24	median	median	NOUN
cjfa-28099	452	25	by	by	ADP
cjfa-28099	452	26	taking	take	VERB
cjfa-28099	452	27	the	the	DET
cjfa-28099	452	28	value	value	NOUN
cjfa-28099	452	29	of	of	ADP
cjfa-28099	452	30	1	1	NUM
cjfa-28099	452	31	if	if	SCONJ
cjfa-28099	452	32	tmt	tmt	PROPN
cjfa-28099	452	33	tenure	tenure	NOUN
cjfa-28099	452	34	is	be	AUX
cjfa-28099	452	35	over	over	ADP
cjfa-28099	452	36	the	the	DET
cjfa-28099	452	37	median	median	NOUN
cjfa-28099	452	38	and	and	CCONJ
cjfa-28099	452	39	take	take	VERB
cjfa-28099	452	40	value	value	NOUN
cjfa-28099	452	41	0	0	PUNCT
cjfa-28099	452	42	for	for	ADP
cjfa-28099	452	43	lower	low	ADJ
cjfa-28099	452	44	.	.	PUNCT
cjfa-28099	453	1	gen	gen	VERB
cjfa-28099	453	2	the	the	DET
cjfa-28099	453	3	percentage	percentage	NOUN
cjfa-28099	453	4	of	of	ADP
cjfa-28099	453	5	tmt	tmt	PROPN
cjfa-28099	453	6	members	member	NOUN
cjfa-28099	453	7	that	that	SCONJ
cjfa-28099	453	8	female	female	ADJ
cjfa-28099	453	9	(	(	PUNCT
cjfa-28099	453	10	1	1	NUM
cjfa-28099	453	11	=	=	SYM
cjfa-28099	453	12	male	male	NOUN
cjfa-28099	453	13	,	,	PUNCT
cjfa-28099	453	14	0	0	NUM
cjfa-28099	453	15	=	=	SYM
cjfa-28099	453	16	female	female	NOUN
cjfa-28099	453	17	)	)	PUNCT
cjfa-28099	453	18	.	.	PUNCT
cjfa-28099	454	1	pms	pm	NOUN
cjfa-28099	454	2	the	the	DET
cjfa-28099	454	3	percentage	percentage	NOUN
cjfa-28099	454	4	of	of	ADP
cjfa-28099	454	5	tmt	tmt	PROPN
cjfa-28099	454	6	members	member	NOUN
cjfa-28099	454	7	possessing	possess	VERB
cjfa-28099	454	8	master	master	NOUN
cjfa-28099	454	9	’s	’s	PART
cjfa-28099	454	10	degrees	degree	NOUN
cjfa-28099	454	11	.	.	PUNCT
cjfa-28099	455	1	(	(	PUNCT
cjfa-28099	455	2	1	1	NUM
cjfa-28099	455	3	=	=	SYM
cjfa-28099	455	4	master	master	NOUN
cjfa-28099	455	5	degree	degree	NOUN
cjfa-28099	455	6	and	and	CCONJ
cjfa-28099	455	7	above	above	ADV
cjfa-28099	455	8	,	,	PUNCT
cjfa-28099	455	9	0	0	PUNCT
cjfa-28099	455	10	=	=	PUNCT
cjfa-28099	455	11	under	under	ADP
cjfa-28099	455	12	master	master	NOUN
cjfa-28099	455	13	degree	degree	NOUN
cjfa-28099	455	14	)	)	PUNCT
cjfa-28099	455	15	.	.	PUNCT
cjfa-28099	456	1	pcpa	pcpa	NOUN
cjfa-28099	456	2	firms	firm	NOUN
cjfa-28099	456	3	with	with	ADP
cjfa-28099	456	4	tmt	tmt	PROPN
cjfa-28099	456	5	members	member	NOUN
cjfa-28099	456	6	possessing	possess	VERB
cjfa-28099	456	7	a	a	DET
cjfa-28099	456	8	cpa	cpa	NOUN
cjfa-28099	456	9	certificate	certificate	NOUN
cjfa-28099	456	10	(	(	PUNCT
cjfa-28099	456	11	1	1	NUM
cjfa-28099	456	12	=	=	NOUN
cjfa-28099	456	13	firms	firm	NOUN
cjfa-28099	456	14	with	with	ADP
cjfa-28099	456	15	tmt	tmt	PROPN
cjfa-28099	456	16	possessing	possess	VERB
cjfa-28099	456	17	a	a	DET
cjfa-28099	456	18	cpa	cpa	NOUN
cjfa-28099	456	19	,	,	PUNCT
cjfa-28099	456	20	0	0	NUM
cjfa-28099	456	21	=	=	NOUN
cjfa-28099	456	22	firms	firm	NOUN
cjfa-28099	456	23	without	without	ADP
cjfa-28099	456	24	)	)	PUNCT
cjfa-28099	456	25	.	.	PUNCT
cjfa-28099	457	1	tenure	tenure	NOUN
cjfa-28099	457	2	the	the	DET
cjfa-28099	457	3	tenure	tenure	NOUN
cjfa-28099	457	4	of	of	ADP
cjfa-28099	457	5	top	top	ADJ
cjfa-28099	457	6	management	management	NOUN
cjfa-28099	457	7	team	team	NOUN
cjfa-28099	457	8	at	at	ADP
cjfa-28099	457	9	year	year	NOUN
cjfa-28099	457	10	of	of	ADP
cjfa-28099	457	11	data	datum	NOUN
cjfa-28099	457	12	collection	collection	NOUN
cjfa-28099	457	13	,	,	PUNCT
cjfa-28099	457	14	measured	measure	VERB
cjfa-28099	457	15	by	by	ADP
cjfa-28099	457	16	comparing	compare	VERB
cjfa-28099	457	17	the	the	DET
cjfa-28099	457	18	average	average	ADJ
cjfa-28099	457	19	tenure	tenure	NOUN
cjfa-28099	457	20	of	of	ADP
cjfa-28099	457	21	top	top	ADJ
cjfa-28099	457	22	management	management	NOUN
cjfa-28099	457	23	team	team	NOUN
cjfa-28099	457	24	with	with	ADP
cjfa-28099	457	25	the	the	DET
cjfa-28099	457	26	median	median	NOUN
cjfa-28099	457	27	by	by	ADP
cjfa-28099	457	28	taking	take	VERB
cjfa-28099	457	29	the	the	DET
cjfa-28099	457	30	value	value	NOUN
cjfa-28099	457	31	of	of	ADP
cjfa-28099	457	32	1	1	NUM
cjfa-28099	457	33	if	if	SCONJ
cjfa-28099	457	34	tmt	tmt	PROPN
cjfa-28099	457	35	tenure	tenure	NOUN
cjfa-28099	457	36	is	be	AUX
cjfa-28099	457	37	over	over	ADP
cjfa-28099	457	38	the	the	DET
cjfa-28099	457	39	median	median	NOUN
cjfa-28099	457	40	and	and	CCONJ
cjfa-28099	457	41	take	take	VERB
cjfa-28099	457	42	value	value	NOUN
cjfa-28099	457	43	0	0	PUNCT
cjfa-28099	457	44	for	for	ADP
cjfa-28099	457	45	lower	low	ADJ
cjfa-28099	457	46	.	.	PUNCT
cjfa-28099	458	1	size	size	VERB
cjfa-28099	458	2	the	the	DET
cjfa-28099	458	3	log	log	NOUN
cjfa-28099	458	4	of	of	ADP
cjfa-28099	458	5	total	total	ADJ
cjfa-28099	458	6	assets	asset	NOUN
cjfa-28099	458	7	at	at	ADP
cjfa-28099	458	8	year	year	NOUN
cjfa-28099	458	9	-	-	PUNCT
cjfa-28099	458	10	end	end	NOUN
cjfa-28099	458	11	.	.	PUNCT
cjfa-28099	459	1	growth	growth	VERB
cjfa-28099	459	2	the	the	DET
cjfa-28099	459	3	sale	sale	NOUN
cjfa-28099	459	4	growth	growth	NOUN
cjfa-28099	459	5	rate	rate	NOUN
cjfa-28099	459	6	in	in	ADP
cjfa-28099	459	7	prior	prior	ADJ
cjfa-28099	459	8	year	year	NOUN
cjfa-28099	459	9	.	.	PUNCT
cjfa-28099	460	1	lev	lev	NOUN
cjfa-28099	460	2	the	the	DET
cjfa-28099	460	3	total	total	ADJ
cjfa-28099	460	4	liabilities	liability	NOUN
cjfa-28099	460	5	(	(	PUNCT
cjfa-28099	460	6	year	year	NOUN
cjfa-28099	460	7	-	-	PUNCT
cjfa-28099	460	8	end	end	NOUN
cjfa-28099	460	9	)	)	PUNCT
cjfa-28099	460	10	divided	divide	VERB
cjfa-28099	460	11	by	by	ADP
cjfa-28099	460	12	total	total	ADJ
cjfa-28099	460	13	assets	asset	NOUN
cjfa-28099	460	14	(	(	PUNCT
cjfa-28099	460	15	year	year	NOUN
cjfa-28099	460	16	-	-	PUNCT
cjfa-28099	460	17	end	end	NOUN
cjfa-28099	460	18	)	)	PUNCT
cjfa-28099	460	19	.	.	PUNCT
cjfa-28099	461	1	roa	roa	PROPN
cjfa-28099	461	2	net	net	PROPN
cjfa-28099	461	3	income/	income/	NUM
cjfa-28099	461	4	total	total	ADJ
cjfa-28099	461	5	assets	asset	NOUN
cjfa-28099	461	6	at	at	ADP
cjfa-28099	461	7	year	year	NOUN
cjfa-28099	461	8	end	end	NOUN
cjfa-28099	461	9	.	.	PUNCT
cjfa-28099	462	1	indus	indus	VERB
cjfa-28099	462	2	the	the	DET
cjfa-28099	462	3	dummies	dummy	NOUN
cjfa-28099	462	4	of	of	ADP
cjfa-28099	462	5	each	each	DET
cjfa-28099	462	6	industry	industry	NOUN
cjfa-28099	462	7	that	that	SCONJ
cjfa-28099	462	8	including	include	VERB
cjfa-28099	462	9	seven	seven	NUM
cjfa-28099	462	10	industries	industry	NOUN
cjfa-28099	462	11	.	.	PUNCT
cjfa-28099	463	1	year	year	NOUN
cjfa-28099	463	2	the	the	DET
cjfa-28099	463	3	dummies	dummy	NOUN
cjfa-28099	463	4	of	of	ADP
cjfa-28099	463	5	each	each	DET
cjfa-28099	463	6	year	year	NOUN
cjfa-28099	463	7	during	during	ADP
cjfa-28099	463	8	2013	2013	NUM
cjfa-28099	463	9	-	-	SYM
cjfa-28099	463	10	2017	2017	NUM
cjfa-28099	463	11	.	.	PUNCT
cjfa-28099	464	1	cfo	cfo	PROPN
cjfa-28099	464	2	is	be	AUX
cjfa-28099	464	3	cash	cash	NOUN
cjfa-28099	464	4	flows	flow	NOUN
cjfa-28099	464	5	from	from	ADP
cjfa-28099	464	6	operation	operation	NOUN
cjfa-28099	464	7	;	;	PUNCT
cjfa-28099	464	8	s	s	X
cjfa-28099	464	9	is	be	AUX
cjfa-28099	464	10	annual	annual	ADJ
cjfa-28099	464	11	sales	sale	NOUN
cjfa-28099	464	12	;	;	PUNCT
cjfa-28099	464	13	a	a	PRON
cjfa-28099	464	14	is	be	AUX
cjfa-28099	464	15	total	total	ADJ
cjfa-28099	464	16	assets	asset	NOUN
cjfa-28099	464	17	.	.	PUNCT
cjfa-28099	465	1	ab_disx	ab_disx	NOUN
cjfa-28099	465	2	the	the	DET
cjfa-28099	465	3	abnormal	abnormal	ADJ
cjfa-28099	465	4	level	level	NOUN
cjfa-28099	465	5	of	of	ADP
cjfa-28099	465	6	discretionary	discretionary	ADJ
cjfa-28099	465	7	expenditures	expenditure	NOUN
cjfa-28099	465	8	that	that	PRON
cjfa-28099	465	9	is	be	AUX
cjfa-28099	465	10	measured	measure	VERB
cjfa-28099	465	11	as	as	ADP
cjfa-28099	465	12	(	(	PUNCT
cjfa-28099	465	13	−1)*the	−1)*the	DET
cjfa-28099	465	14	estimated	estimate	VERB
cjfa-28099	465	15	residual	residual	ADJ
cjfa-28099	465	16	from	from	ADP
cjfa-28099	465	17	the	the	DET
cjfa-28099	465	18	following	follow	VERB
cjfa-28099	465	19	regression	regression	NOUN
cjfa-28099	465	20	:	:	PUNCT
cjfa-28099	465	21	disx	disx	NOUN
cjfa-28099	465	22	is	be	AUX
cjfa-28099	465	23	the	the	DET
cjfa-28099	465	24	sum	sum	NOUN
cjfa-28099	465	25	of	of	ADP
cjfa-28099	465	26	advertising	advertising	NOUN
cjfa-28099	465	27	,	,	PUNCT
cjfa-28099	465	28	r&d	r&d	NOUN
cjfa-28099	465	29	,	,	PUNCT
cjfa-28099	465	30	and	and	CCONJ
cjfa-28099	465	31	selling	selling	NOUN
cjfa-28099	465	32	,	,	PUNCT
cjfa-28099	465	33	general	general	ADJ
cjfa-28099	465	34	,	,	PUNCT
cjfa-28099	465	35	administrative	administrative	ADJ
cjfa-28099	465	36	expenditures	expenditure	NOUN
cjfa-28099	465	37	;	;	PUNCT
cjfa-28099	465	38	s	s	VERB
cjfa-28099	465	39	is	be	AUX
cjfa-28099	465	40	annual	annual	ADJ
cjfa-28099	465	41	sales	sale	NOUN
cjfa-28099	465	42	;	;	PUNCT
cjfa-28099	465	43	a	a	PRON
cjfa-28099	465	44	is	be	AUX
cjfa-28099	465	45	total	total	ADJ
cjfa-28099	465	46	assets	asset	NOUN
cjfa-28099	465	47	.	.	PUNCT
cjfa-28099	466	1	ab_prod	ab_prod	ADP
cjfa-28099	466	2	the	the	DET
cjfa-28099	466	3	abnormal	abnormal	ADJ
cjfa-28099	466	4	production	production	NOUN
cjfa-28099	466	5	costs	cost	NOUN
cjfa-28099	466	6	that	that	PRON
cjfa-28099	466	7	is	be	AUX
cjfa-28099	466	8	the	the	DET
cjfa-28099	466	9	estimated	estimate	VERB
cjfa-28099	466	10	residual	residual	ADJ
cjfa-28099	466	11	from	from	ADP
cjfa-28099	466	12	the	the	DET
cjfa-28099	466	13	following	follow	VERB
cjfa-28099	466	14	regression	regression	NOUN
cjfa-28099	466	15	:	:	PUNCT
cjfa-28099	466	16	appendix	appendix	NOUN
cjfa-28099	466	17	b	b	PRON
cjfa-28099	466	18	variable	variable	ADJ
cjfa-28099	466	19	definitions	definition	NOUN
cjfa-28099	466	20	and	and	CCONJ
cjfa-28099	466	21	measurements	measurement	NOUN
cjfa-28099	466	22	.	.	PUNCT
cjfa-28099	467	1	variables	variable	NOUN
cjfa-28099	467	2	definition	definition	NOUN
cjfa-28099	467	3	/	/	SYM
cjfa-28099	467	4	measurement	measurement	NOUN
cjfa-28099	467	5	aem	aem	PROPN
cjfa-28099	467	6	the	the	DET
cjfa-28099	467	7	absolute	absolute	ADJ
cjfa-28099	467	8	value	value	NOUN
cjfa-28099	467	9	of	of	ADP
cjfa-28099	467	10	discretionary	discretionary	ADJ
cjfa-28099	467	11	accrual	accrual	ADJ
cjfa-28099	467	12	,	,	PUNCT
cjfa-28099	467	13	measured	measure	VERB
cjfa-28099	467	14	by	by	ADP
cjfa-28099	467	15	modified	modify	VERB
cjfa-28099	467	16	jones	jones	PROPN
cjfa-28099	467	17	model	model	PROPN
cjfa-28099	467	18	.	.	PUNCT
cjfa-28099	468	1	rem	rem	VERB
cjfa-28099	468	2	real	real	ADJ
cjfa-28099	468	3	earnings	earning	NOUN
cjfa-28099	468	4	management	management	NOUN
cjfa-28099	468	5	,	,	PUNCT
cjfa-28099	468	6	follow	follow	VERB
cjfa-28099	468	7	roychodhury	roychodhury	NOUN
cjfa-28099	468	8	(	(	PUNCT
cjfa-28099	468	9	2006	2006	NUM
cjfa-28099	468	10	)	)	PUNCT
cjfa-28099	468	11	calculated	calculate	VERB
cjfa-28099	468	12	by	by	ADP
cjfa-28099	468	13	equation	equation	NOUN
cjfa-28099	468	14	rem	rem	VERB
cjfa-28099	468	15	=	=	PUNCT
cjfa-28099	468	16	ab_prod	ab_prod	X
cjfa-28099	468	17	–	–	PUNCT
cjfa-28099	468	18	ab_cfo	ab_cfo	PROPN
cjfa-28099	468	19	–	–	PUNCT
cjfa-28099	468	20	ab_disex	ab_disex	NOUN
cjfa-28099	468	21	.	.	PUNCT
cjfa-28099	469	1	ab_cfo	ab_cfo	VERB
cjfa-28099	469	2	the	the	DET
cjfa-28099	469	3	abnormal	abnormal	ADJ
cjfa-28099	469	4	cash	cash	NOUN
cjfa-28099	469	5	flows	flow	NOUN
cjfa-28099	469	6	from	from	ADP
cjfa-28099	469	7	operations	operation	NOUN
cjfa-28099	469	8	that	that	PRON
cjfa-28099	469	9	is	be	AUX
cjfa-28099	469	10	measured	measure	VERB
cjfa-28099	469	11	as	as	ADP
cjfa-28099	469	12	(	(	PUNCT
cjfa-28099	469	13	−1)*the	−1)*the	DET
cjfa-28099	469	14	residual	residual	ADJ
cjfa-28099	469	15	from	from	ADP
cjfa-28099	469	16	following	follow	VERB
cjfa-28099	469	17	regression	regression	NOUN
cjfa-28099	469	18	:	:	PUNCT
cjfa-28099	469	19	�	�	PROPN
cjfa-28099	469	20	�	�	PROPN
cjfa-28099	469	21	�	�	PROPN
cjfa-28099	469	22	�	�	PROPN
cjfa-28099	469	23	�	�	PROPN
cjfa-28099	469	24	�	�	PROPN
cjfa-28099	469	25	�	�	PROPN
cjfa-28099	469	26	�	�	PROPN
cjfa-28099	469	27	�	�	PROPN
cjfa-28099	469	28	�	�	PROPN
cjfa-28099	469	29	�	�	PROPN
cjfa-28099	469	30	�	�	PROPN
cjfa-28099	469	31	�	�	PROPN
cjfa-28099	469	32	�	�	PROPN
cjfa-28099	469	33	�	�	PROPN
cjfa-28099	469	34	�	�	PROPN
cjfa-28099	469	35	�	�	PROPN
cjfa-28099	469	36	�	�	PROPN
cjfa-28099	469	37	�	�	PROPN
cjfa-28099	469	38	�	�	PROPN
cjfa-28099	469	39	�	�	PROPN
cjfa-28099	469	40	�	�	PROPN
cjfa-28099	469	41	�	�	PROPN
cjfa-28099	469	42	�	�	PROPN
cjfa-28099	469	43	�	�	PROPN
cjfa-28099	469	44	�	�	PROPN
cjfa-28099	469	45	�	�	PROPN
cjfa-28099	469	46	�	�	PROPN
cjfa-28099	469	47	⁄	⁄	PROPN
cjfa-28099	469	48	)	)	PUNCT
cjfa-28099	469	49	�	�	PROPN
cjfa-28099	469	50	�	�	PROPN
cjfa-28099	469	51	�	�	PROPN
cjfa-28099	469	52	�	�	PROPN
cjfa-28099	469	53	�	�	PROPN
cjfa-28099	469	54	�	�	PROPN
cjfa-28099	469	55	�	�	PROPN
cjfa-28099	469	56	�	�	PROPN
cjfa-28099	469	57	�	�	PROPN
cjfa-28099	469	58	�	�	PROPN
cjfa-28099	469	59	�	�	PROPN
cjfa-28099	469	60	�	�	PROPN
cjfa-28099	469	61	)	)	PUNCT
cjfa-28099	469	62	⁄	⁄	PROPN
cjfa-28099	469	63	�	�	PROPN
cjfa-28099	469	64	�	�	PROPN
cjfa-28099	469	65	�	�	PROPN
cjfa-28099	469	66	�	�	PROPN
cjfa-28099	469	67	�	�	PROPN
cjfa-28099	469	68	�	�	PROPN
cjfa-28099	469	69	�	�	PROPN
cjfa-28099	469	70	�	�	PROPN
cjfa-28099	469	71	�	�	PROPN
cjfa-28099	469	72	�	�	PROPN
cjfa-28099	469	73	�	�	PROPN
cjfa-28099	469	74	�	�	PROPN
cjfa-28099	469	75	�	�	PROPN
cjfa-28099	469	76	⁄	⁄	PROPN
cjfa-28099	469	77	)	)	PUNCT
cjfa-28099	469	78	�	�	PROPN
cjfa-28099	469	79	�	�	PROPN
cjfa-28099	469	80	�	�	PROPN
cjfa-28099	469	81	�	�	PROPN
cjfa-28099	469	82	cfo	cfo	PROPN
cjfa-28099	469	83	is	be	AUX
cjfa-28099	469	84	cash	cash	NOUN
cjfa-28099	469	85	flows	flow	NOUN
cjfa-28099	469	86	from	from	ADP
cjfa-28099	469	87	operation	operation	NOUN
cjfa-28099	469	88	;	;	PUNCT
cjfa-28099	469	89	s	s	X
cjfa-28099	469	90	is	be	AUX
cjfa-28099	469	91	annual	annual	ADJ
cjfa-28099	469	92	sales	sale	NOUN
cjfa-28099	469	93	;	;	PUNCT
cjfa-28099	469	94	a	a	PRON
cjfa-28099	469	95	is	be	AUX
cjfa-28099	469	96	total	total	ADJ
cjfa-28099	469	97	assets	asset	NOUN
cjfa-28099	469	98	.	.	PUNCT
cjfa-28099	470	1	ab_disx	ab_disx	NOUN
cjfa-28099	470	2	the	the	DET
cjfa-28099	470	3	abnormal	abnormal	ADJ
cjfa-28099	470	4	level	level	NOUN
cjfa-28099	470	5	of	of	ADP
cjfa-28099	470	6	discretionary	discretionary	ADJ
cjfa-28099	470	7	expenditures	expenditure	NOUN
cjfa-28099	470	8	that	that	PRON
cjfa-28099	470	9	is	be	AUX
cjfa-28099	470	10	measured	measure	VERB
cjfa-28099	470	11	as	as	ADP
cjfa-28099	470	12	(	(	PUNCT
cjfa-28099	470	13	−1)*the	−1)*the	DET
cjfa-28099	470	14	estimated	estimate	VERB
cjfa-28099	470	15	residual	residual	ADJ
cjfa-28099	470	16	from	from	ADP
cjfa-28099	470	17	the	the	DET
cjfa-28099	470	18	following	follow	VERB
cjfa-28099	470	19	regression	regression	NOUN
cjfa-28099	470	20	:	:	PUNCT
cjfa-28099	470	21	�	�	PROPN
cjfa-28099	470	22	�	�	PROPN
cjfa-28099	470	23	�	�	PROPN
cjfa-28099	470	24	�	�	PROPN
cjfa-28099	470	25	�	�	PROPN
cjfa-28099	470	26	�	�	PROPN
cjfa-28099	470	27	�	�	PROPN
cjfa-28099	470	28	�	�	PROPN
cjfa-28099	470	29	�	�	PROPN
cjfa-28099	470	30	�	�	PROPN
cjfa-28099	470	31	�	�	PROPN
cjfa-28099	470	32	�	�	PROPN
cjfa-28099	470	33	�	�	PROPN
cjfa-28099	470	34	�	�	PROPN
cjfa-28099	470	35	�	�	PROPN
cjfa-28099	470	36	�	�	PROPN
cjfa-28099	470	37	�	�	PROPN
cjfa-28099	470	38	�	�	PROPN
cjfa-28099	470	39	�	�	PROPN
cjfa-28099	470	40	�	�	PROPN
cjfa-28099	470	41	�	�	PROPN
cjfa-28099	470	42	�	�	PROPN
cjfa-28099	470	43	�	�	PROPN
cjfa-28099	470	44	�	�	PROPN
cjfa-28099	470	45	�	�	PROPN
cjfa-28099	470	46	�	�	PROPN
cjfa-28099	470	47	�	�	PROPN
cjfa-28099	470	48	�	�	PROPN
cjfa-28099	470	49	�	�	PROPN
cjfa-28099	470	50	⁄	⁄	PROPN
cjfa-28099	470	51	)	)	PUNCT
cjfa-28099	470	52	�	�	PROPN
cjfa-28099	470	53	�	�	PROPN
cjfa-28099	470	54	�	�	PROPN
cjfa-28099	470	55	�	�	PROPN
cjfa-28099	470	56	�	�	PROPN
cjfa-28099	470	57	�	�	PROPN
cjfa-28099	470	58	�	�	PROPN
cjfa-28099	470	59	�	�	PROPN
cjfa-28099	470	60	�	�	PROPN
cjfa-28099	470	61	�	�	PROPN
cjfa-28099	470	62	�	�	PROPN
cjfa-28099	470	63	�	�	PROPN
cjfa-28099	470	64	�	�	PROPN
cjfa-28099	470	65	�	�	PROPN
cjfa-28099	470	66	)	)	PUNCT
cjfa-28099	470	67	⁄	⁄	PROPN
cjfa-28099	470	68	�	�	PROPN
cjfa-28099	470	69	�	�	PROPN
cjfa-28099	470	70	�	�	PROPN
cjfa-28099	470	71	�	�	PROPN
cjfa-28099	470	72	disx	disx	PROPN
cjfa-28099	470	73	is	be	AUX
cjfa-28099	470	74	the	the	DET
cjfa-28099	470	75	sum	sum	NOUN
cjfa-28099	470	76	of	of	ADP
cjfa-28099	470	77	advertising	advertising	NOUN
cjfa-28099	470	78	,	,	PUNCT
cjfa-28099	470	79	r&d	r&d	NOUN
cjfa-28099	470	80	,	,	PUNCT
cjfa-28099	470	81	and	and	CCONJ
cjfa-28099	470	82	selling	selling	NOUN
cjfa-28099	470	83	,	,	PUNCT
cjfa-28099	470	84	general	general	ADJ
cjfa-28099	470	85	,	,	PUNCT
cjfa-28099	470	86	administrative	administrative	ADJ
cjfa-28099	470	87	expenditures	expenditure	NOUN
cjfa-28099	470	88	;	;	PUNCT
cjfa-28099	470	89	s	s	VERB
cjfa-28099	470	90	is	be	AUX
cjfa-28099	470	91	annual	annual	ADJ
cjfa-28099	470	92	sales	sale	NOUN
cjfa-28099	470	93	;	;	PUNCT
cjfa-28099	470	94	a	a	PRON
cjfa-28099	470	95	is	be	AUX
cjfa-28099	470	96	total	total	ADJ
cjfa-28099	470	97	assets	asset	NOUN
cjfa-28099	470	98	.	.	PUNCT
cjfa-28099	471	1	ab_prod	ab_prod	ADP
cjfa-28099	471	2	the	the	DET
cjfa-28099	471	3	abnormal	abnormal	ADJ
cjfa-28099	471	4	production	production	NOUN
cjfa-28099	471	5	costs	cost	NOUN
cjfa-28099	471	6	that	that	PRON
cjfa-28099	471	7	is	be	AUX
cjfa-28099	471	8	the	the	DET
cjfa-28099	471	9	estimated	estimate	VERB
cjfa-28099	471	10	residual	residual	ADJ
cjfa-28099	471	11	from	from	ADP
cjfa-28099	471	12	the	the	DET
cjfa-28099	471	13	following	follow	VERB
cjfa-28099	471	14	regression	regression	NOUN
cjfa-28099	471	15	:	:	PUNCT
cjfa-28099	471	16	�	�	PROPN
cjfa-28099	471	17	�	�	PROPN
cjfa-28099	471	18	�	�	PROPN
cjfa-28099	471	19	�	�	PROPN
cjfa-28099	471	20	�	�	PROPN
cjfa-28099	471	21	�	�	PROPN
cjfa-28099	471	22	�	�	PROPN
cjfa-28099	471	23	�	�	PROPN
cjfa-28099	471	24	�	�	PROPN
cjfa-28099	471	25	�	�	PROPN
cjfa-28099	471	26	�	�	PROPN
cjfa-28099	471	27	�	�	PROPN
cjfa-28099	471	28	�	�	PROPN
cjfa-28099	471	29	�	�	PROPN
cjfa-28099	471	30	�	�	PROPN
cjfa-28099	471	31	�	�	PROPN
cjfa-28099	471	32	�	�	PROPN
cjfa-28099	471	33	�	�	PROPN
cjfa-28099	471	34	�	�	PROPN
cjfa-28099	471	35	�	�	PROPN
cjfa-28099	471	36	�	�	PROPN
cjfa-28099	471	37	�	�	PROPN
cjfa-28099	471	38	�	�	PROPN
cjfa-28099	471	39	�	�	PROPN
cjfa-28099	471	40	�	�	PROPN
cjfa-28099	471	41	�	�	PROPN
cjfa-28099	471	42	�	�	PROPN
cjfa-28099	471	43	�	�	PROPN
cjfa-28099	471	44	)	)	PUNCT
cjfa-28099	471	45	�	�	PROPN
cjfa-28099	471	46	�	�	PROPN
cjfa-28099	471	47	�	�	PROPN
cjfa-28099	471	48	�	�	PROPN
cjfa-28099	471	49	�	�	PROPN
cjfa-28099	471	50	�	�	PROPN
cjfa-28099	471	51	�	�	PROPN
cjfa-28099	471	52	�	�	PROPN
cjfa-28099	471	53	�	�	PROPN
cjfa-28099	471	54	�	�	PROPN
cjfa-28099	471	55	�	�	PROPN
cjfa-28099	471	56	�	�	PROPN
cjfa-28099	471	57	)	)	PUNCT
cjfa-28099	471	58	�	�	PROPN
cjfa-28099	471	59	�	�	PROPN
cjfa-28099	471	60	�	�	PROPN
cjfa-28099	471	61	�	�	PROPN
cjfa-28099	471	62	�	�	PROPN
cjfa-28099	471	63	�	�	PROPN
cjfa-28099	471	64	�	�	PROPN
cjfa-28099	471	65	�	�	PROPN
cjfa-28099	471	66	�	�	PROPN
cjfa-28099	471	67	�	�	PROPN
cjfa-28099	471	68	�	�	PROPN
cjfa-28099	471	69	�	�	PROPN
cjfa-28099	471	70	�	�	PROPN
cjfa-28099	471	71	)	)	PUNCT
cjfa-28099	471	72	�	�	PROPN
cjfa-28099	471	73	�	�	PROPN
cjfa-28099	471	74	�	�	PROPN
cjfa-28099	471	75	⁄⁄⁄	⁄⁄⁄	PROPN
cjfa-28099	471	76	�	�	PROPN
cjfa-28099	471	77	�	�	PROPN
cjfa-28099	471	78	�	�	PROPN
cjfa-28099	471	79	�	�	PROPN
cjfa-28099	471	80	�	�	PROPN
cjfa-28099	471	81	�	�	PROPN
cjfa-28099	471	82	�	�	PROPN
cjfa-28099	471	83	�	�	PROPN
cjfa-28099	471	84	�	�	PROPN
cjfa-28099	471	85	�	�	PROPN
cjfa-28099	471	86	�	�	PROPN
cjfa-28099	471	87	�	�	PROPN
cjfa-28099	471	88	)	)	PUNCT
cjfa-28099	471	89	�	�	PROPN
cjfa-28099	471	90	�	�	PROPN
cjfa-28099	471	91	�	�	PROPN
cjfa-28099	471	92	�	�	PROPN
cjfa-28099	471	93	⁄	⁄	PROPN
cjfa-28099	471	94	prod	prod	NOUN
cjfa-28099	471	95	is	be	AUX
cjfa-28099	471	96	the	the	DET
cjfa-28099	471	97	sum	sum	NOUN
cjfa-28099	471	98	of	of	ADP
cjfa-28099	471	99	cost	cost	NOUN
cjfa-28099	471	100	of	of	ADP
cjfa-28099	471	101	goods	good	NOUN
cjfa-28099	471	102	sold	sell	VERB
cjfa-28099	471	103	and	and	CCONJ
cjfa-28099	471	104	the	the	DET
cjfa-28099	471	105	change	change	NOUN
cjfa-28099	471	106	in	in	ADP
cjfa-28099	471	107	inventory	inventory	NOUN
cjfa-28099	471	108	;	;	PUNCT
cjfa-28099	471	109	s	s	X
cjfa-28099	471	110	is	be	AUX
cjfa-28099	471	111	annual	annual	ADJ
cjfa-28099	471	112	sales	sale	NOUN
cjfa-28099	471	113	;	;	PUNCT
cjfa-28099	471	114	a	a	PRON
cjfa-28099	471	115	is	be	AUX
cjfa-28099	471	116	total	total	ADJ
cjfa-28099	471	117	assets	asset	NOUN
cjfa-28099	471	118	.	.	PUNCT
cjfa-28099	472	1	age	age	NOUN
cjfa-28099	472	2	age	age	NOUN
cjfa-28099	472	3	of	of	ADP
cjfa-28099	472	4	top	top	ADJ
cjfa-28099	472	5	management	management	NOUN
cjfa-28099	472	6	team	team	NOUN
cjfa-28099	472	7	at	at	ADP
cjfa-28099	472	8	year	year	NOUN
cjfa-28099	472	9	of	of	ADP
cjfa-28099	472	10	data	datum	NOUN
cjfa-28099	472	11	collection	collection	NOUN
cjfa-28099	472	12	,	,	PUNCT
cjfa-28099	472	13	measured	measure	VERB
cjfa-28099	472	14	by	by	ADP
cjfa-28099	472	15	comparing	compare	VERB
cjfa-28099	472	16	average	average	ADJ
cjfa-28099	472	17	age	age	NOUN
cjfa-28099	472	18	of	of	ADP
cjfa-28099	472	19	top	top	ADJ
cjfa-28099	472	20	management	management	NOUN
cjfa-28099	472	21	team	team	NOUN
cjfa-28099	472	22	with	with	ADP
cjfa-28099	472	23	the	the	DET
cjfa-28099	472	24	median	median	NOUN
cjfa-28099	472	25	by	by	ADP
cjfa-28099	472	26	taking	take	VERB
cjfa-28099	472	27	the	the	DET
cjfa-28099	472	28	value	value	NOUN
cjfa-28099	472	29	of	of	ADP
cjfa-28099	472	30	1	1	NUM
cjfa-28099	472	31	if	if	SCONJ
cjfa-28099	472	32	tmt	tmt	PROPN
cjfa-28099	472	33	tenure	tenure	NOUN
cjfa-28099	472	34	is	be	AUX
cjfa-28099	472	35	over	over	ADP
cjfa-28099	472	36	the	the	DET
cjfa-28099	472	37	median	median	NOUN
cjfa-28099	472	38	and	and	CCONJ
cjfa-28099	472	39	take	take	VERB
cjfa-28099	472	40	value	value	NOUN
cjfa-28099	472	41	0	0	PUNCT
cjfa-28099	472	42	for	for	ADP
cjfa-28099	472	43	lower	low	ADJ
cjfa-28099	472	44	.	.	PUNCT
cjfa-28099	473	1	gen	gen	VERB
cjfa-28099	473	2	the	the	DET
cjfa-28099	473	3	percentage	percentage	NOUN
cjfa-28099	473	4	of	of	ADP
cjfa-28099	473	5	tmt	tmt	PROPN
cjfa-28099	473	6	members	member	NOUN
cjfa-28099	473	7	that	that	SCONJ
cjfa-28099	473	8	female	female	ADJ
cjfa-28099	473	9	(	(	PUNCT
cjfa-28099	473	10	1	1	NUM
cjfa-28099	473	11	=	=	SYM
cjfa-28099	473	12	male	male	NOUN
cjfa-28099	473	13	,	,	PUNCT
cjfa-28099	473	14	0	0	NUM
cjfa-28099	473	15	=	=	SYM
cjfa-28099	473	16	female	female	NOUN
cjfa-28099	473	17	)	)	PUNCT
cjfa-28099	473	18	.	.	PUNCT
cjfa-28099	474	1	pms	pm	NOUN
cjfa-28099	474	2	the	the	DET
cjfa-28099	474	3	percentage	percentage	NOUN
cjfa-28099	474	4	of	of	ADP
cjfa-28099	474	5	tmt	tmt	PROPN
cjfa-28099	474	6	members	member	NOUN
cjfa-28099	474	7	possessing	possess	VERB
cjfa-28099	474	8	master	master	NOUN
cjfa-28099	474	9	’s	’s	PART
cjfa-28099	474	10	degrees	degree	NOUN
cjfa-28099	474	11	.	.	PUNCT
cjfa-28099	475	1	(	(	PUNCT
cjfa-28099	475	2	1	1	NUM
cjfa-28099	475	3	=	=	SYM
cjfa-28099	475	4	master	master	NOUN
cjfa-28099	475	5	degree	degree	NOUN
cjfa-28099	475	6	and	and	CCONJ
cjfa-28099	475	7	above	above	ADV
cjfa-28099	475	8	,	,	PUNCT
cjfa-28099	475	9	0	0	PUNCT
cjfa-28099	475	10	=	=	PUNCT
cjfa-28099	475	11	under	under	ADP
cjfa-28099	475	12	master	master	NOUN
cjfa-28099	475	13	degree	degree	NOUN
cjfa-28099	475	14	)	)	PUNCT
cjfa-28099	475	15	.	.	PUNCT
cjfa-28099	476	1	pcpa	pcpa	NOUN
cjfa-28099	476	2	firms	firm	NOUN
cjfa-28099	476	3	with	with	ADP
cjfa-28099	476	4	tmt	tmt	PROPN
cjfa-28099	476	5	members	member	NOUN
cjfa-28099	476	6	possessing	possess	VERB
cjfa-28099	476	7	a	a	DET
cjfa-28099	476	8	cpa	cpa	NOUN
cjfa-28099	476	9	certificate	certificate	NOUN
cjfa-28099	476	10	(	(	PUNCT
cjfa-28099	476	11	1	1	NUM
cjfa-28099	476	12	=	=	NOUN
cjfa-28099	476	13	firms	firm	NOUN
cjfa-28099	476	14	with	with	ADP
cjfa-28099	476	15	tmt	tmt	PROPN
cjfa-28099	476	16	possessing	possess	VERB
cjfa-28099	476	17	a	a	DET
cjfa-28099	476	18	cpa	cpa	NOUN
cjfa-28099	476	19	,	,	PUNCT
cjfa-28099	476	20	0	0	NUM
cjfa-28099	476	21	=	=	NOUN
cjfa-28099	476	22	firms	firm	NOUN
cjfa-28099	476	23	without	without	ADP
cjfa-28099	476	24	)	)	PUNCT
cjfa-28099	476	25	.	.	PUNCT
cjfa-28099	477	1	tenure	tenure	NOUN
cjfa-28099	477	2	the	the	DET
cjfa-28099	477	3	tenure	tenure	NOUN
cjfa-28099	477	4	of	of	ADP
cjfa-28099	477	5	top	top	ADJ
cjfa-28099	477	6	management	management	NOUN
cjfa-28099	477	7	team	team	NOUN
cjfa-28099	477	8	at	at	ADP
cjfa-28099	477	9	year	year	NOUN
cjfa-28099	477	10	of	of	ADP
cjfa-28099	477	11	data	datum	NOUN
cjfa-28099	477	12	collection	collection	NOUN
cjfa-28099	477	13	,	,	PUNCT
cjfa-28099	477	14	measured	measure	VERB
cjfa-28099	477	15	by	by	ADP
cjfa-28099	477	16	comparing	compare	VERB
cjfa-28099	477	17	the	the	DET
cjfa-28099	477	18	average	average	ADJ
cjfa-28099	477	19	tenure	tenure	NOUN
cjfa-28099	477	20	of	of	ADP
cjfa-28099	477	21	top	top	ADJ
cjfa-28099	477	22	management	management	NOUN
cjfa-28099	477	23	team	team	NOUN
cjfa-28099	477	24	with	with	ADP
cjfa-28099	477	25	the	the	DET
cjfa-28099	477	26	median	median	NOUN
cjfa-28099	477	27	by	by	ADP
cjfa-28099	477	28	taking	take	VERB
cjfa-28099	477	29	the	the	DET
cjfa-28099	477	30	value	value	NOUN
cjfa-28099	477	31	of	of	ADP
cjfa-28099	477	32	1	1	NUM
cjfa-28099	477	33	if	if	SCONJ
cjfa-28099	477	34	tmt	tmt	PROPN
cjfa-28099	477	35	tenure	tenure	NOUN
cjfa-28099	477	36	is	be	AUX
cjfa-28099	477	37	over	over	ADP
cjfa-28099	477	38	the	the	DET
cjfa-28099	477	39	median	median	NOUN
cjfa-28099	477	40	and	and	CCONJ
cjfa-28099	477	41	take	take	VERB
cjfa-28099	477	42	value	value	NOUN
cjfa-28099	477	43	0	0	PUNCT
cjfa-28099	477	44	for	for	ADP
cjfa-28099	477	45	lower	low	ADJ
cjfa-28099	477	46	.	.	PUNCT
cjfa-28099	478	1	size	size	VERB
cjfa-28099	478	2	the	the	DET
cjfa-28099	478	3	log	log	NOUN
cjfa-28099	478	4	of	of	ADP
cjfa-28099	478	5	total	total	ADJ
cjfa-28099	478	6	assets	asset	NOUN
cjfa-28099	478	7	at	at	ADP
cjfa-28099	478	8	year	year	NOUN
cjfa-28099	478	9	-	-	PUNCT
cjfa-28099	478	10	end	end	NOUN
cjfa-28099	478	11	.	.	PUNCT
cjfa-28099	479	1	growth	growth	VERB
cjfa-28099	479	2	the	the	DET
cjfa-28099	479	3	sale	sale	NOUN
cjfa-28099	479	4	growth	growth	NOUN
cjfa-28099	479	5	rate	rate	NOUN
cjfa-28099	479	6	in	in	ADP
cjfa-28099	479	7	prior	prior	ADJ
cjfa-28099	479	8	year	year	NOUN
cjfa-28099	479	9	.	.	PUNCT
cjfa-28099	480	1	lev	lev	NOUN
cjfa-28099	480	2	the	the	DET
cjfa-28099	480	3	total	total	ADJ
cjfa-28099	480	4	liabilities	liability	NOUN
cjfa-28099	480	5	(	(	PUNCT
cjfa-28099	480	6	year	year	NOUN
cjfa-28099	480	7	-	-	PUNCT
cjfa-28099	480	8	end	end	NOUN
cjfa-28099	480	9	)	)	PUNCT
cjfa-28099	480	10	divided	divide	VERB
cjfa-28099	480	11	by	by	ADP
cjfa-28099	480	12	total	total	ADJ
cjfa-28099	480	13	assets	asset	NOUN
cjfa-28099	480	14	(	(	PUNCT
cjfa-28099	480	15	year	year	NOUN
cjfa-28099	480	16	-	-	PUNCT
cjfa-28099	480	17	end	end	NOUN
cjfa-28099	480	18	)	)	PUNCT
cjfa-28099	480	19	.	.	PUNCT
cjfa-28099	481	1	roa	roa	PROPN
cjfa-28099	481	2	net	net	PROPN
cjfa-28099	481	3	income/	income/	NUM
cjfa-28099	481	4	total	total	ADJ
cjfa-28099	481	5	assets	asset	NOUN
cjfa-28099	481	6	at	at	ADP
cjfa-28099	481	7	year	year	NOUN
cjfa-28099	481	8	end	end	NOUN
cjfa-28099	481	9	.	.	PUNCT
cjfa-28099	482	1	indus	indus	VERB
cjfa-28099	482	2	the	the	DET
cjfa-28099	482	3	dummies	dummy	NOUN
cjfa-28099	482	4	of	of	ADP
cjfa-28099	482	5	each	each	DET
cjfa-28099	482	6	industry	industry	NOUN
cjfa-28099	482	7	that	that	SCONJ
cjfa-28099	482	8	including	include	VERB
cjfa-28099	482	9	seven	seven	NUM
cjfa-28099	482	10	industries	industry	NOUN
cjfa-28099	482	11	.	.	PUNCT
cjfa-28099	483	1	year	year	NOUN
cjfa-28099	483	2	the	the	DET
cjfa-28099	483	3	dummies	dummy	NOUN
cjfa-28099	483	4	of	of	ADP
cjfa-28099	483	5	each	each	DET
cjfa-28099	483	6	year	year	NOUN
cjfa-28099	483	7	during	during	ADP
cjfa-28099	483	8	2013	2013	NUM
cjfa-28099	483	9	-	-	SYM
cjfa-28099	483	10	2017	2017	NUM
cjfa-28099	483	11	.	.	PUNCT
cjfa-28099	484	1	prod	prod	NOUN
cjfa-28099	484	2	is	be	AUX
cjfa-28099	484	3	the	the	DET
cjfa-28099	484	4	sum	sum	NOUN
cjfa-28099	484	5	of	of	ADP
cjfa-28099	484	6	cost	cost	NOUN
cjfa-28099	484	7	of	of	ADP
cjfa-28099	484	8	goods	good	NOUN
cjfa-28099	484	9	sold	sell	VERB
cjfa-28099	484	10	and	and	CCONJ
cjfa-28099	484	11	the	the	DET
cjfa-28099	484	12	change	change	NOUN
cjfa-28099	484	13	in	in	ADP
cjfa-28099	484	14	inventory	inventory	NOUN
cjfa-28099	484	15	;	;	PUNCT
cjfa-28099	484	16	s	s	X
cjfa-28099	484	17	is	be	AUX
cjfa-28099	484	18	annual	annual	ADJ
cjfa-28099	484	19	sales	sale	NOUN
cjfa-28099	484	20	;	;	PUNCT
cjfa-28099	484	21	a	a	PRON
cjfa-28099	484	22	is	be	AUX
cjfa-28099	484	23	total	total	ADJ
cjfa-28099	484	24	assets	asset	NOUN
cjfa-28099	484	25	.	.	PUNCT
cjfa-28099	485	1	age	age	NOUN
cjfa-28099	485	2	age	age	NOUN
cjfa-28099	485	3	of	of	ADP
cjfa-28099	485	4	top	top	ADJ
cjfa-28099	485	5	management	management	NOUN
cjfa-28099	485	6	team	team	NOUN
cjfa-28099	485	7	at	at	ADP
cjfa-28099	485	8	year	year	NOUN
cjfa-28099	485	9	of	of	ADP
cjfa-28099	485	10	data	datum	NOUN
cjfa-28099	485	11	collection	collection	NOUN
cjfa-28099	485	12	,	,	PUNCT
cjfa-28099	485	13	measured	measure	VERB
cjfa-28099	485	14	by	by	ADP
cjfa-28099	485	15	comparing	compare	VERB
cjfa-28099	485	16	average	average	ADJ
cjfa-28099	485	17	age	age	NOUN
cjfa-28099	485	18	of	of	ADP
cjfa-28099	485	19	top	top	ADJ
cjfa-28099	485	20	management	management	NOUN
cjfa-28099	485	21	team	team	NOUN
cjfa-28099	485	22	with	with	ADP
cjfa-28099	485	23	the	the	DET
cjfa-28099	485	24	median	median	NOUN
cjfa-28099	485	25	by	by	ADP
cjfa-28099	485	26	taking	take	VERB
cjfa-28099	485	27	the	the	DET
cjfa-28099	485	28	value	value	NOUN
cjfa-28099	485	29	of	of	ADP
cjfa-28099	485	30	1	1	NUM
cjfa-28099	485	31	if	if	SCONJ
cjfa-28099	485	32	tmt	tmt	PROPN
cjfa-28099	485	33	tenure	tenure	NOUN
cjfa-28099	485	34	is	be	AUX
cjfa-28099	485	35	over	over	ADP
cjfa-28099	485	36	the	the	DET
cjfa-28099	485	37	median	median	NOUN
cjfa-28099	485	38	and	and	CCONJ
cjfa-28099	485	39	take	take	VERB
cjfa-28099	485	40	value	value	NOUN
cjfa-28099	485	41	0	0	PUNCT
cjfa-28099	485	42	for	for	ADP
cjfa-28099	485	43	lower	low	ADJ
cjfa-28099	485	44	.	.	PUNCT
cjfa-28099	486	1	gen	gen	VERB
cjfa-28099	486	2	the	the	DET
cjfa-28099	486	3	percentage	percentage	NOUN
cjfa-28099	486	4	of	of	ADP
cjfa-28099	486	5	tmt	tmt	PROPN
cjfa-28099	486	6	members	member	NOUN
cjfa-28099	486	7	that	that	SCONJ
cjfa-28099	486	8	female	female	ADJ
cjfa-28099	486	9	(	(	PUNCT
cjfa-28099	486	10	1	1	NUM
cjfa-28099	486	11	=	=	SYM
cjfa-28099	486	12	male	male	NOUN
cjfa-28099	486	13	,	,	PUNCT
cjfa-28099	486	14	0	0	NUM
cjfa-28099	486	15	=	=	SYM
cjfa-28099	486	16	female	female	NOUN
cjfa-28099	486	17	)	)	PUNCT
cjfa-28099	486	18	.	.	PUNCT
cjfa-28099	487	1	pms	pm	NOUN
cjfa-28099	487	2	the	the	DET
cjfa-28099	487	3	percentage	percentage	NOUN
cjfa-28099	487	4	of	of	ADP
cjfa-28099	487	5	tmt	tmt	PROPN
cjfa-28099	487	6	members	member	NOUN
cjfa-28099	487	7	possessing	possess	VERB
cjfa-28099	487	8	master	master	NOUN
cjfa-28099	487	9	’s	’s	PART
cjfa-28099	487	10	degrees	degree	NOUN
cjfa-28099	487	11	.	.	PUNCT
cjfa-28099	488	1	(	(	PUNCT
cjfa-28099	488	2	1	1	NUM
cjfa-28099	488	3	=	=	SYM
cjfa-28099	488	4	master	master	NOUN
cjfa-28099	488	5	degree	degree	NOUN
cjfa-28099	488	6	and	and	CCONJ
cjfa-28099	488	7	above	above	ADV
cjfa-28099	488	8	,	,	PUNCT
cjfa-28099	488	9	0	0	PUNCT
cjfa-28099	488	10	=	=	PUNCT
cjfa-28099	488	11	under	under	ADP
cjfa-28099	488	12	master	master	NOUN
cjfa-28099	488	13	degree	degree	NOUN
cjfa-28099	488	14	)	)	PUNCT
cjfa-28099	488	15	.	.	PUNCT
cjfa-28099	489	1	pcpa	pcpa	NOUN
cjfa-28099	489	2	firms	firm	NOUN
cjfa-28099	489	3	with	with	ADP
cjfa-28099	489	4	tmt	tmt	PROPN
cjfa-28099	489	5	members	member	NOUN
cjfa-28099	489	6	possessing	possess	VERB
cjfa-28099	489	7	a	a	DET
cjfa-28099	489	8	cpa	cpa	NOUN
cjfa-28099	489	9	certificate	certificate	NOUN
cjfa-28099	489	10	(	(	PUNCT
cjfa-28099	489	11	1	1	NUM
cjfa-28099	489	12	=	=	NOUN
cjfa-28099	489	13	firms	firm	NOUN
cjfa-28099	489	14	with	with	ADP
cjfa-28099	489	15	tmt	tmt	PROPN
cjfa-28099	489	16	possessing	possess	VERB
cjfa-28099	489	17	a	a	DET
cjfa-28099	489	18	cpa	cpa	NOUN
cjfa-28099	489	19	,	,	PUNCT
cjfa-28099	489	20	0	0	NUM
cjfa-28099	489	21	=	=	NOUN
cjfa-28099	489	22	firms	firm	NOUN
cjfa-28099	489	23	without	without	ADP
cjfa-28099	489	24	)	)	PUNCT
cjfa-28099	489	25	.	.	PUNCT
cjfa-28099	490	1	tenure	tenure	NOUN
cjfa-28099	490	2	the	the	DET
cjfa-28099	490	3	tenure	tenure	NOUN
cjfa-28099	490	4	of	of	ADP
cjfa-28099	490	5	top	top	ADJ
cjfa-28099	490	6	management	management	NOUN
cjfa-28099	490	7	team	team	NOUN
cjfa-28099	490	8	at	at	ADP
cjfa-28099	490	9	year	year	NOUN
cjfa-28099	490	10	of	of	ADP
cjfa-28099	490	11	data	datum	NOUN
cjfa-28099	490	12	collection	collection	NOUN
cjfa-28099	490	13	,	,	PUNCT
cjfa-28099	490	14	measured	measure	VERB
cjfa-28099	490	15	by	by	ADP
cjfa-28099	490	16	comparing	compare	VERB
cjfa-28099	490	17	the	the	DET
cjfa-28099	490	18	average	average	ADJ
cjfa-28099	490	19	tenure	tenure	NOUN
cjfa-28099	490	20	of	of	ADP
cjfa-28099	490	21	top	top	ADJ
cjfa-28099	490	22	management	management	NOUN
cjfa-28099	490	23	team	team	NOUN
cjfa-28099	490	24	with	with	ADP
cjfa-28099	490	25	the	the	DET
cjfa-28099	490	26	median	median	NOUN
cjfa-28099	490	27	by	by	ADP
cjfa-28099	490	28	taking	take	VERB
cjfa-28099	490	29	the	the	DET
cjfa-28099	490	30	value	value	NOUN
cjfa-28099	490	31	of	of	ADP
cjfa-28099	490	32	1	1	NUM
cjfa-28099	490	33	if	if	SCONJ
cjfa-28099	490	34	tmt	tmt	PROPN
cjfa-28099	490	35	tenure	tenure	NOUN
cjfa-28099	490	36	is	be	AUX
cjfa-28099	490	37	over	over	ADP
cjfa-28099	490	38	the	the	DET
cjfa-28099	490	39	median	median	NOUN
cjfa-28099	490	40	and	and	CCONJ
cjfa-28099	490	41	take	take	VERB
cjfa-28099	490	42	value	value	NOUN
cjfa-28099	490	43	0	0	PUNCT
cjfa-28099	490	44	for	for	ADP
cjfa-28099	490	45	lower	low	ADJ
cjfa-28099	490	46	.	.	PUNCT
cjfa-28099	491	1	size	size	VERB
cjfa-28099	491	2	the	the	DET
cjfa-28099	491	3	log	log	NOUN
cjfa-28099	491	4	of	of	ADP
cjfa-28099	491	5	total	total	ADJ
cjfa-28099	491	6	assets	asset	NOUN
cjfa-28099	491	7	at	at	ADP
cjfa-28099	491	8	year	year	NOUN
cjfa-28099	491	9	-	-	PUNCT
cjfa-28099	491	10	end	end	NOUN
cjfa-28099	491	11	.	.	PUNCT
cjfa-28099	492	1	growth	growth	VERB
cjfa-28099	492	2	the	the	DET
cjfa-28099	492	3	sale	sale	NOUN
cjfa-28099	492	4	growth	growth	NOUN
cjfa-28099	492	5	rate	rate	NOUN
cjfa-28099	492	6	in	in	ADP
cjfa-28099	492	7	prior	prior	ADJ
cjfa-28099	492	8	year	year	NOUN
cjfa-28099	492	9	.	.	PUNCT
cjfa-28099	493	1	lev	lev	NOUN
cjfa-28099	493	2	the	the	DET
cjfa-28099	493	3	total	total	ADJ
cjfa-28099	493	4	liabilities	liability	NOUN
cjfa-28099	493	5	(	(	PUNCT
cjfa-28099	493	6	year	year	NOUN
cjfa-28099	493	7	-	-	PUNCT
cjfa-28099	493	8	end	end	NOUN
cjfa-28099	493	9	)	)	PUNCT
cjfa-28099	493	10	divided	divide	VERB
cjfa-28099	493	11	by	by	ADP
cjfa-28099	493	12	total	total	ADJ
cjfa-28099	493	13	assets	asset	NOUN
cjfa-28099	493	14	(	(	PUNCT
cjfa-28099	493	15	year	year	NOUN
cjfa-28099	493	16	-	-	PUNCT
cjfa-28099	493	17	end	end	NOUN
cjfa-28099	493	18	)	)	PUNCT
cjfa-28099	493	19	.	.	PUNCT
cjfa-28099	494	1	rojana	rojana	PROPN
cjfa-28099	494	2	khunkaew	khunkaew	PROPN
cjfa-28099	494	3	,	,	PUNCT
cjfa-28099	494	4	yang	yang	PROPN
cjfa-28099	494	5	qingxiang74	qingxiang74	PROPN
cjfa-28099	494	6	variables	variable	VERB
cjfa-28099	494	7	definition	definition	NOUN
cjfa-28099	494	8	/	/	SYM
cjfa-28099	494	9	measurement	measurement	NOUN
cjfa-28099	494	10	roa	roa	PROPN
cjfa-28099	494	11	net	net	PROPN
cjfa-28099	494	12	income/	income/	NUM
cjfa-28099	494	13	total	total	ADJ
cjfa-28099	494	14	assets	asset	NOUN
cjfa-28099	494	15	at	at	ADP
cjfa-28099	494	16	year	year	NOUN
cjfa-28099	494	17	end	end	NOUN
cjfa-28099	494	18	.	.	PUNCT
cjfa-28099	495	1	indus	indus	VERB
cjfa-28099	495	2	the	the	DET
cjfa-28099	495	3	dummies	dummy	NOUN
cjfa-28099	495	4	of	of	ADP
cjfa-28099	495	5	each	each	DET
cjfa-28099	495	6	industry	industry	NOUN
cjfa-28099	495	7	that	that	SCONJ
cjfa-28099	495	8	including	include	VERB
cjfa-28099	495	9	seven	seven	NUM
cjfa-28099	495	10	industries	industry	NOUN
cjfa-28099	495	11	.	.	PUNCT
cjfa-28099	496	1	year	year	NOUN
cjfa-28099	496	2	the	the	DET
cjfa-28099	496	3	dummies	dummy	NOUN
cjfa-28099	496	4	of	of	ADP
cjfa-28099	496	5	each	each	DET
cjfa-28099	496	6	year	year	NOUN
cjfa-28099	496	7	during	during	ADP
cjfa-28099	496	8	2013–2017	2013–2017	NUM
cjfa-28099	496	9	.	.	PUNCT
cjfa-28099	497	1	appendix	appendix	VERB
cjfa-28099	497	2	b	b	DET
cjfa-28099	497	3	variable	variable	NOUN
cjfa-28099	497	4	…	…	PUNCT