id	sid	tid	token	lemma	pos
cjfa-30908	1	1	date	date	NOUN
cjfa-30908	1	2	of	of	ADP
cjfa-30908	1	3	submission	submission	NOUN
cjfa-30908	1	4	:	:	PUNCT
cjfa-30908	1	5	april	april	PROPN
cjfa-30908	1	6	7	7	NUM
cjfa-30908	1	7	,	,	PUNCT
cjfa-30908	1	8	2020	2020	NUM
cjfa-30908	1	9	;	;	PUNCT
cjfa-30908	1	10	date	date	NOUN
cjfa-30908	1	11	of	of	ADP
cjfa-30908	1	12	acceptance	acceptance	NOUN
cjfa-30908	1	13	:	:	PUNCT
cjfa-30908	1	14	may	may	AUX
cjfa-30908	1	15	9	9	NUM
cjfa-30908	1	16	,	,	PUNCT
cjfa-30908	1	17	2020	2020	NUM
cjfa-30908	1	18	.	.	PUNCT
cjfa-30908	2	1	*	*	PUNCT
cjfa-30908	2	2	contact	contact	NOUN
cjfa-30908	2	3	information	information	NOUN
cjfa-30908	2	4	:	:	PUNCT
cjfa-30908	2	5	hedi_baazaoui@yahoo.com	hedi_baazaoui@yahoo.com	X
cjfa-30908	2	6	,	,	PUNCT
cjfa-30908	2	7	higher	high	ADJ
cjfa-30908	2	8	institute	institute	PROPN
cjfa-30908	2	9	of	of	ADP
cjfa-30908	2	10	computer	computer	PROPN
cjfa-30908	2	11	sciences	sciences	PROPN
cjfa-30908	2	12	and	and	CCONJ
cjfa-30908	2	13	management	management	NOUN
cjfa-30908	2	14	,	,	PUNCT
cjfa-30908	2	15	university	university	NOUN
cjfa-30908	2	16	of	of	ADP
cjfa-30908	2	17	kairouan	kairouan	PROPN
cjfa-30908	2	18	,	,	PUNCT
cjfa-30908	2	19	kairouan	kairouan	PROPN
cjfa-30908	2	20	,	,	PUNCT
cjfa-30908	2	21	tunisia	tunisia	PROPN
cjfa-30908	2	22	,	,	PUNCT
cjfa-30908	2	23	phone	phone	NOUN
cjfa-30908	2	24	:	:	PUNCT
cjfa-30908	2	25	00	00	NUM
cjfa-30908	2	26	216	216	NUM
cjfa-30908	2	27	98	98	NUM
cjfa-30908	2	28	59	59	NUM
cjfa-30908	2	29	60	60	NUM
cjfa-30908	2	30	54	54	NUM
cjfa-30908	2	31	;	;	PUNCT
cjfa-30908	2	32	orcid	orcid	PROPN
cjfa-30908	3	1	i	i	NOUN
cjfa-30908	3	2	d	d	NOUN
cjfa-30908	3	3	:	:	PUNCT
cjfa-30908	3	4	https://orcid.org/0000-0001-6880-1822	https://orcid.org/0000-0001-6880-1822	NOUN
cjfa-30908	3	5	.	.	PUNCT
cjfa-30908	4	1	copernican	copernican	PROPN
cjfa-30908	4	2	journal	journal	PROPN
cjfa-30908	4	3	of	of	ADP
cjfa-30908	4	4	finance	finance	PROPN
cjfa-30908	4	5	&	&	CCONJ
cjfa-30908	4	6	accounting	accounting	PROPN
cjfa-30908	4	7	e	e	PROPN
cjfa-30908	4	8	-	-	PROPN
cjfa-30908	4	9	issn	issn	PROPN
cjfa-30908	4	10	2300	2300	NUM
cjfa-30908	4	11	-	-	SYM
cjfa-30908	4	12	3065	3065	NUM
cjfa-30908	4	13	p	p	PROPN
cjfa-30908	4	14	-	-	PUNCT
cjfa-30908	4	15	issn	issn	PROPN
cjfa-30908	4	16	2300	2300	NUM
cjfa-30908	4	17	-	-	SYM
cjfa-30908	4	18	12402020	12402020	NUM
cjfa-30908	4	19	,	,	PUNCT
cjfa-30908	4	20	volume	volume	NOUN
cjfa-30908	4	21	9	9	NUM
cjfa-30908	4	22	,	,	PUNCT
cjfa-30908	4	23	issue	issue	NOUN
cjfa-30908	4	24	2	2	NUM
cjfa-30908	4	25	baazaoui	baazaoui	NOUN
cjfa-30908	4	26	,	,	PUNCT
cjfa-30908	4	27	h.	h.	PROPN
cjfa-30908	4	28	(	(	PUNCT
cjfa-30908	4	29	2020	2020	NUM
cjfa-30908	4	30	)	)	PUNCT
cjfa-30908	4	31	.	.	PUNCT
cjfa-30908	5	1	for	for	ADP
cjfa-30908	5	2	a	a	DET
cjfa-30908	5	3	new	new	ADJ
cjfa-30908	5	4	method	method	NOUN
cjfa-30908	5	5	of	of	ADP
cjfa-30908	5	6	calculating	calculate	VERB
cjfa-30908	5	7	the	the	DET
cjfa-30908	5	8	disclosure	disclosure	NOUN
cjfa-30908	5	9	index	index	NOUN
cjfa-30908	5	10	.	.	PUNCT
cjfa-30908	6	1	copernican	copernican	PROPN
cjfa-30908	6	2	journal	journal	PROPN
cjfa-30908	6	3	of	of	ADP
cjfa-30908	6	4	finance	finance	PROPN
cjfa-30908	6	5	&	&	CCONJ
cjfa-30908	6	6	accounting	accounting	PROPN
cjfa-30908	6	7	,	,	PUNCT
cjfa-30908	6	8	9(2	9(2	NUM
cjfa-30908	6	9	)	)	PUNCT
cjfa-30908	6	10	,	,	PUNCT
cjfa-30908	6	11	9–24	9–24	PROPN
cjfa-30908	6	12	.	.	PUNCT
cjfa-30908	7	1	http://dx.doi.org/10.12775/cjfa.2020.005	http://dx.doi.org/10.12775/cjfa.2020.005	PROPN
cjfa-30908	7	2	hedi	hedi	PROPN
cjfa-30908	7	3	baazaoui	baazaoui	PROPN
cjfa-30908	7	4	*	*	PROPN
cjfa-30908	7	5	university	university	PROPN
cjfa-30908	7	6	of	of	ADP
cjfa-30908	7	7	kairouan	kairouan	PROPN
cjfa-30908	7	8	for	for	ADP
cjfa-30908	7	9	a	a	DET
cjfa-30908	7	10	new	new	ADJ
cjfa-30908	7	11	method	method	NOUN
cjfa-30908	7	12	of	of	ADP
cjfa-30908	7	13	calculating	calculate	VERB
cjfa-30908	7	14	the	the	DET
cjfa-30908	7	15	disclosure	disclosure	NOUN
cjfa-30908	7	16	index	index	NOUN
cjfa-30908	7	17	keywords	keyword	NOUN
cjfa-30908	7	18	:	:	PUNCT
cjfa-30908	7	19	disclosure	disclosure	NOUN
cjfa-30908	7	20	index	index	NOUN
cjfa-30908	7	21	,	,	PUNCT
cjfa-30908	7	22	disclosure	disclosure	NOUN
cjfa-30908	7	23	,	,	PUNCT
cjfa-30908	7	24	ias	ias	PROPN
cjfa-30908	7	25	/	/	SYM
cjfa-30908	7	26	ifrs	ifrs	PROPN
cjfa-30908	7	27	information	information	NOUN
cjfa-30908	7	28	.	.	PUNCT
cjfa-30908	8	1	j	j	PROPN
cjfa-30908	8	2	e	e	PROPN
cjfa-30908	8	3	l	l	PROPN
cjfa-30908	8	4	classification	classification	NOUN
cjfa-30908	8	5	:	:	PUNCT
cjfa-30908	8	6	m41	m41	NOUN
cjfa-30908	8	7	.	.	PUNCT
cjfa-30908	9	1	abstract	abstract	PROPN
cjfa-30908	9	2	:	:	PUNCT
cjfa-30908	9	3	in	in	ADP
cjfa-30908	9	4	this	this	DET
cjfa-30908	9	5	paper	paper	NOUN
cjfa-30908	9	6	,	,	PUNCT
cjfa-30908	9	7	we	we	PRON
cjfa-30908	9	8	have	have	AUX
cjfa-30908	9	9	proposed	propose	VERB
cjfa-30908	9	10	a	a	DET
cjfa-30908	9	11	new	new	ADJ
cjfa-30908	9	12	method	method	NOUN
cjfa-30908	9	13	for	for	ADP
cjfa-30908	9	14	calculating	calculate	VERB
cjfa-30908	9	15	the	the	DET
cjfa-30908	9	16	disclosure	disclosure	NOUN
cjfa-30908	9	17	index	index	NOUN
cjfa-30908	9	18	,	,	PUNCT
cjfa-30908	9	19	which	which	PRON
cjfa-30908	9	20	consists	consist	VERB
cjfa-30908	9	21	of	of	ADP
cjfa-30908	9	22	calculating	calculate	VERB
cjfa-30908	9	23	the	the	DET
cjfa-30908	9	24	basic	basic	ADJ
cjfa-30908	9	25	score	score	NOUN
cjfa-30908	9	26	by	by	ADP
cjfa-30908	9	27	accounting	accounting	NOUN
cjfa-30908	9	28	standard	standard	NOUN
cjfa-30908	9	29	or	or	CCONJ
cjfa-30908	9	30	category	category	NOUN
cjfa-30908	9	31	of	of	ADP
cjfa-30908	9	32	information	information	NOUN
cjfa-30908	9	33	and	and	CCONJ
cjfa-30908	9	34	determining	determine	VERB
cjfa-30908	9	35	the	the	DET
cjfa-30908	9	36	overall	overall	ADJ
cjfa-30908	9	37	disclosure	disclosure	NOUN
cjfa-30908	9	38	index	index	NOUN
cjfa-30908	9	39	,	,	PUNCT
cjfa-30908	9	40	which	which	PRON
cjfa-30908	9	41	is	be	AUX
cjfa-30908	9	42	the	the	DET
cjfa-30908	9	43	average	average	NOUN
cjfa-30908	9	44	of	of	ADP
cjfa-30908	9	45	the	the	DET
cjfa-30908	9	46	elementary	elementary	ADJ
cjfa-30908	9	47	scores	score	NOUN
cjfa-30908	9	48	.	.	PUNCT
cjfa-30908	10	1	through	through	ADP
cjfa-30908	10	2	two	two	NUM
cjfa-30908	10	3	french	french	ADJ
cjfa-30908	10	4	and	and	CCONJ
cjfa-30908	10	5	canadian	canadian	ADJ
cjfa-30908	10	6	samples	sample	NOUN
cjfa-30908	10	7	,	,	PUNCT
cjfa-30908	10	8	we	we	PRON
cjfa-30908	10	9	found	find	VERB
cjfa-30908	10	10	significant	significant	ADJ
cjfa-30908	10	11	differences	difference	NOUN
cjfa-30908	10	12	between	between	ADP
cjfa-30908	10	13	the	the	DET
cjfa-30908	10	14	mandatory	mandatory	ADJ
cjfa-30908	10	15	,	,	PUNCT
cjfa-30908	10	16	voluntary	voluntary	ADJ
cjfa-30908	10	17	and	and	CCONJ
cjfa-30908	10	18	total	total	ADJ
cjfa-30908	10	19	disclosure	disclosure	NOUN
cjfa-30908	10	20	indices	index	NOUN
cjfa-30908	10	21	calculated	calculate	VERB
cjfa-30908	10	22	using	use	VERB
cjfa-30908	10	23	the	the	DET
cjfa-30908	10	24	proposed	propose	VERB
cjfa-30908	10	25	method	method	NOUN
cjfa-30908	10	26	and	and	CCONJ
cjfa-30908	10	27	the	the	DET
cjfa-30908	10	28	current	current	ADJ
cjfa-30908	10	29	method	method	NOUN
cjfa-30908	10	30	.	.	PUNCT
cjfa-30908	10	31	 	 	SPACE
cjfa-30908	11	1	introduction	introduction	NOUN
cjfa-30908	11	2	disclosure	disclosure	NOUN
cjfa-30908	11	3	of	of	ADP
cjfa-30908	11	4	information	information	NOUN
cjfa-30908	11	5	is	be	AUX
cjfa-30908	11	6	perhaps	perhaps	ADV
cjfa-30908	11	7	the	the	DET
cjfa-30908	11	8	cornerstone	cornerstone	NOUN
cjfa-30908	11	9	of	of	ADP
cjfa-30908	11	10	corporate	corporate	ADJ
cjfa-30908	11	11	financial	financial	ADJ
cjfa-30908	11	12	reporting	reporting	NOUN
cjfa-30908	11	13	.	.	PUNCT
cjfa-30908	12	1	it	it	PRON
cjfa-30908	12	2	is	be	AUX
cjfa-30908	12	3	thanks	thank	NOUN
cjfa-30908	12	4	to	to	ADP
cjfa-30908	12	5	the	the	DET
cjfa-30908	12	6	published	publish	VERB
cjfa-30908	12	7	information	information	NOUN
cjfa-30908	12	8	that	that	SCONJ
cjfa-30908	12	9	the	the	DET
cjfa-30908	12	10	company	company	NOUN
cjfa-30908	12	11	can	can	AUX
cjfa-30908	12	12	maintain	maintain	VERB
cjfa-30908	12	13	business	business	NOUN
cjfa-30908	12	14	relations	relation	NOUN
cjfa-30908	12	15	with	with	ADP
cjfa-30908	12	16	its	its	PRON
cjfa-30908	12	17	various	various	ADJ
cjfa-30908	12	18	partners	partner	NOUN
cjfa-30908	12	19	.	.	PUNCT
cjfa-30908	13	1	financial	financial	ADJ
cjfa-30908	13	2	information	information	NOUN
cjfa-30908	13	3	is	be	AUX
cjfa-30908	13	4	of	of	ADP
cjfa-30908	13	5	interest	interest	NOUN
cjfa-30908	13	6	to	to	PART
cjfa-30908	13	7	market	market	NOUN
cjfa-30908	13	8	participants	participant	NOUN
cjfa-30908	13	9	(	(	PUNCT
cjfa-30908	13	10	companies	company	NOUN
cjfa-30908	13	11	,	,	PUNCT
cjfa-30908	13	12	investors	investor	NOUN
cjfa-30908	13	13	,	,	PUNCT
cjfa-30908	13	14	bankers	banker	NOUN
cjfa-30908	13	15	,	,	PUNCT
cjfa-30908	13	16	auditors	auditor	NOUN
cjfa-30908	13	17	,	,	PUNCT
cjfa-30908	13	18	etc	etc	X
cjfa-30908	13	19	.	.	X
cjfa-30908	13	20	)	)	PUNCT
cjfa-30908	13	21	,	,	PUNCT
cjfa-30908	13	22	citizens	citizen	NOUN
cjfa-30908	13	23	,	,	PUNCT
cjfa-30908	13	24	employees	employee	NOUN
cjfa-30908	13	25	and	and	CCONJ
cjfa-30908	13	26	the	the	DET
cjfa-30908	13	27	state	state	NOUN
cjfa-30908	13	28	,	,	PUNCT
cjfa-30908	13	29	and	and	CCONJ
cjfa-30908	13	30	it	it	PRON
cjfa-30908	13	31	is	be	AUX
cjfa-30908	13	32	therefore	therefore	ADV
cjfa-30908	13	33	insufficient	insufficient	ADJ
cjfa-30908	13	34	to	to	PART
cjfa-30908	13	35	see	see	VERB
cjfa-30908	13	36	accounting	accounting	NOUN
cjfa-30908	13	37	standards	standard	NOUN
cjfa-30908	13	38	regardless	regardless	ADV
cjfa-30908	13	39	of	of	ADP
cjfa-30908	13	40	the	the	DET
cjfa-30908	13	41	socio	socio	NOUN
cjfa-30908	13	42	-	-	PUNCT
cjfa-30908	13	43	economic	economic	ADJ
cjfa-30908	13	44	context	context	NOUN
cjfa-30908	13	45	(	(	PUNCT
cjfa-30908	13	46	palea	palea	NOUN
cjfa-30908	13	47	,	,	PUNCT
cjfa-30908	13	48	2015	2015	NUM
cjfa-30908	13	49	)	)	PUNCT
cjfa-30908	13	50	.	.	PUNCT
cjfa-30908	14	1	hedi	hedi	PROPN
cjfa-30908	14	2	baazaoui10	baazaoui10	PROPN
cjfa-30908	14	3	disclosure	disclosure	NOUN
cjfa-30908	14	4	of	of	ADP
cjfa-30908	14	5	information	information	NOUN
cjfa-30908	14	6	has	have	AUX
cjfa-30908	14	7	been	be	AUX
cjfa-30908	14	8	the	the	DET
cjfa-30908	14	9	subject	subject	NOUN
cjfa-30908	14	10	of	of	ADP
cjfa-30908	14	11	much	much	ADJ
cjfa-30908	14	12	research	research	NOUN
cjfa-30908	14	13	with	with	ADP
cjfa-30908	14	14	the	the	DET
cjfa-30908	14	15	primary	primary	ADJ
cjfa-30908	14	16	purpose	purpose	NOUN
cjfa-30908	14	17	of	of	ADP
cjfa-30908	14	18	finding	find	VERB
cjfa-30908	14	19	the	the	DET
cjfa-30908	14	20	determinants	determinant	NOUN
cjfa-30908	14	21	of	of	ADP
cjfa-30908	14	22	this	this	DET
cjfa-30908	14	23	disclosure	disclosure	NOUN
cjfa-30908	14	24	.	.	PUNCT
cjfa-30908	15	1	in	in	ADP
cjfa-30908	15	2	developed	develop	VERB
cjfa-30908	15	3	countries	country	NOUN
cjfa-30908	15	4	,	,	PUNCT
cjfa-30908	15	5	research	research	NOUN
cjfa-30908	15	6	studies	study	NOUN
cjfa-30908	15	7	have	have	AUX
cjfa-30908	15	8	tried	try	VERB
cjfa-30908	15	9	to	to	PART
cjfa-30908	15	10	identify	identify	VERB
cjfa-30908	15	11	the	the	DET
cjfa-30908	15	12	explanatory	explanatory	ADJ
cjfa-30908	15	13	variables	variable	NOUN
cjfa-30908	15	14	of	of	ADP
cjfa-30908	15	15	voluntary	voluntary	ADJ
cjfa-30908	15	16	disclosure	disclosure	NOUN
cjfa-30908	15	17	,	,	PUNCT
cjfa-30908	15	18	and	and	CCONJ
cjfa-30908	15	19	in	in	ADP
cjfa-30908	15	20	developing	develop	VERB
cjfa-30908	15	21	countries	country	NOUN
cjfa-30908	15	22	,	,	PUNCT
cjfa-30908	15	23	they	they	PRON
cjfa-30908	15	24	have	have	AUX
cjfa-30908	15	25	tried	try	VERB
cjfa-30908	15	26	to	to	PART
cjfa-30908	15	27	identify	identify	VERB
cjfa-30908	15	28	the	the	DET
cjfa-30908	15	29	explanatory	explanatory	ADJ
cjfa-30908	15	30	variables	variable	NOUN
cjfa-30908	15	31	of	of	ADP
cjfa-30908	15	32	mandatory	mandatory	ADJ
cjfa-30908	15	33	disclosure	disclosure	NOUN
cjfa-30908	15	34	since	since	SCONJ
cjfa-30908	15	35	in	in	ADP
cjfa-30908	15	36	the	the	DET
cjfa-30908	15	37	last	last	ADJ
cjfa-30908	15	38	type	type	NOUN
cjfa-30908	15	39	of	of	ADP
cjfa-30908	15	40	countries	country	NOUN
cjfa-30908	15	41	the	the	DET
cjfa-30908	15	42	companies	company	NOUN
cjfa-30908	15	43	adopt	adopt	VERB
cjfa-30908	15	44	an	an	DET
cjfa-30908	15	45	information	information	NOUN
cjfa-30908	15	46	retention	retention	NOUN
cjfa-30908	15	47	policy	policy	NOUN
cjfa-30908	15	48	and	and	CCONJ
cjfa-30908	15	49	tend	tend	VERB
cjfa-30908	15	50	not	not	PART
cjfa-30908	15	51	to	to	PART
cjfa-30908	15	52	comply	comply	VERB
cjfa-30908	15	53	with	with	ADP
cjfa-30908	15	54	the	the	DET
cjfa-30908	15	55	regulations	regulation	NOUN
cjfa-30908	15	56	governing	govern	VERB
cjfa-30908	15	57	the	the	DET
cjfa-30908	15	58	disclosure	disclosure	NOUN
cjfa-30908	15	59	of	of	ADP
cjfa-30908	15	60	information	information	NOUN
cjfa-30908	15	61	.	.	PUNCT
cjfa-30908	16	1	whether	whether	SCONJ
cjfa-30908	16	2	mandatory	mandatory	ADJ
cjfa-30908	16	3	disclosure	disclosure	NOUN
cjfa-30908	16	4	or	or	CCONJ
cjfa-30908	16	5	voluntary	voluntary	ADJ
cjfa-30908	16	6	disclosure	disclosure	NOUN
cjfa-30908	16	7	,	,	PUNCT
cjfa-30908	16	8	disclosure	disclosure	NOUN
cjfa-30908	16	9	studies	study	NOUN
cjfa-30908	16	10	calculated	calculate	VERB
cjfa-30908	16	11	the	the	DET
cjfa-30908	16	12	disclosure	disclosure	NOUN
cjfa-30908	16	13	index	index	NOUN
cjfa-30908	16	14	as	as	ADP
cjfa-30908	16	15	the	the	DET
cjfa-30908	16	16	sum	sum	NOUN
cjfa-30908	16	17	of	of	ADP
cjfa-30908	16	18	published	publish	VERB
cjfa-30908	16	19	items	item	NOUN
cjfa-30908	16	20	divided	divide	VERB
cjfa-30908	16	21	by	by	ADP
cjfa-30908	16	22	the	the	DET
cjfa-30908	16	23	total	total	ADJ
cjfa-30908	16	24	items	item	NOUN
cjfa-30908	16	25	that	that	PRON
cjfa-30908	16	26	could	could	AUX
cjfa-30908	16	27	be	be	AUX
cjfa-30908	16	28	disclosed	disclose	VERB
cjfa-30908	16	29	without	without	ADP
cjfa-30908	16	30	distinction	distinction	NOUN
cjfa-30908	16	31	between	between	ADP
cjfa-30908	16	32	categories	category	NOUN
cjfa-30908	16	33	of	of	ADP
cjfa-30908	16	34	information	information	NOUN
cjfa-30908	16	35	for	for	ADP
cjfa-30908	16	36	voluntary	voluntary	ADJ
cjfa-30908	16	37	disclosure	disclosure	NOUN
cjfa-30908	16	38	(	(	PUNCT
cjfa-30908	16	39	general	general	ADJ
cjfa-30908	16	40	information	information	NOUN
cjfa-30908	16	41	,	,	PUNCT
cjfa-30908	16	42	financial	financial	ADJ
cjfa-30908	16	43	information	information	NOUN
cjfa-30908	16	44	,	,	PUNCT
cjfa-30908	16	45	operational	operational	ADJ
cjfa-30908	16	46	information	information	NOUN
cjfa-30908	16	47	,	,	PUNCT
cjfa-30908	16	48	etc	etc	X
cjfa-30908	16	49	.	.	X
cjfa-30908	16	50	)	)	PUNCT
cjfa-30908	16	51	and	and	CCONJ
cjfa-30908	16	52	between	between	ADP
cjfa-30908	16	53	items	item	NOUN
cjfa-30908	16	54	within	within	ADP
cjfa-30908	16	55	the	the	DET
cjfa-30908	16	56	accounting	accounting	NOUN
cjfa-30908	16	57	standard	standard	NOUN
cjfa-30908	16	58	for	for	ADP
cjfa-30908	16	59	mandatory	mandatory	ADJ
cjfa-30908	16	60	disclosure	disclosure	NOUN
cjfa-30908	16	61	and	and	CCONJ
cjfa-30908	16	62	implicitly	implicitly	ADV
cjfa-30908	16	63	assumes	assume	VERB
cjfa-30908	16	64	that	that	SCONJ
cjfa-30908	16	65	all	all	DET
cjfa-30908	16	66	categories	category	NOUN
cjfa-30908	16	67	of	of	ADP
cjfa-30908	16	68	information	information	NOUN
cjfa-30908	16	69	for	for	ADP
cjfa-30908	16	70	voluntary	voluntary	ADJ
cjfa-30908	16	71	disclosure	disclosure	NOUN
cjfa-30908	16	72	and	and	CCONJ
cjfa-30908	16	73	all	all	DET
cjfa-30908	16	74	standards	standard	NOUN
cjfa-30908	16	75	for	for	ADP
cjfa-30908	16	76	disclosure	disclosure	NOUN
cjfa-30908	16	77	mandatory	mandatory	ADJ
cjfa-30908	16	78	disclosure	disclosure	NOUN
cjfa-30908	16	79	are	be	AUX
cjfa-30908	16	80	equally	equally	ADV
cjfa-30908	16	81	important	important	ADJ
cjfa-30908	16	82	.	.	PUNCT
cjfa-30908	17	1	the	the	DET
cjfa-30908	17	2	interest	interest	NOUN
cjfa-30908	17	3	of	of	ADP
cjfa-30908	17	4	this	this	DET
cjfa-30908	17	5	research	research	NOUN
cjfa-30908	17	6	is	be	AUX
cjfa-30908	17	7	to	to	PART
cjfa-30908	17	8	propose	propose	VERB
cjfa-30908	17	9	a	a	DET
cjfa-30908	17	10	new	new	ADJ
cjfa-30908	17	11	method	method	NOUN
cjfa-30908	17	12	of	of	ADP
cjfa-30908	17	13	calculating	calculate	VERB
cjfa-30908	17	14	the	the	DET
cjfa-30908	17	15	index	index	NOUN
cjfa-30908	17	16	of	of	ADP
cjfa-30908	17	17	disclosure	disclosure	NOUN
cjfa-30908	17	18	.	.	PUNCT
cjfa-30908	18	1	it	it	PRON
cjfa-30908	18	2	should	should	AUX
cjfa-30908	18	3	be	be	AUX
cjfa-30908	18	4	noted	note	VERB
cjfa-30908	18	5	that	that	SCONJ
cjfa-30908	18	6	disclosure	disclosure	NOUN
cjfa-30908	18	7	studies	study	NOUN
cjfa-30908	18	8	suffer	suffer	VERB
cjfa-30908	18	9	from	from	ADP
cjfa-30908	18	10	a	a	DET
cjfa-30908	18	11	major	major	ADJ
cjfa-30908	18	12	limitation	limitation	NOUN
cjfa-30908	18	13	by	by	ADP
cjfa-30908	18	14	adopting	adopt	VERB
cjfa-30908	18	15	an	an	DET
cjfa-30908	18	16	overall	overall	ADJ
cjfa-30908	18	17	score	score	NOUN
cjfa-30908	18	18	.	.	PUNCT
cjfa-30908	19	1	they	they	PRON
cjfa-30908	19	2	implicitly	implicitly	ADV
cjfa-30908	19	3	assume	assume	VERB
cjfa-30908	19	4	the	the	DET
cjfa-30908	19	5	superiority	superiority	NOUN
cjfa-30908	19	6	of	of	ADP
cjfa-30908	19	7	certain	certain	ADJ
cjfa-30908	19	8	standards	standard	NOUN
cjfa-30908	19	9	or	or	CCONJ
cjfa-30908	19	10	categories	category	NOUN
cjfa-30908	19	11	of	of	ADP
cjfa-30908	19	12	information	information	NOUN
cjfa-30908	19	13	over	over	ADP
cjfa-30908	19	14	others	other	NOUN
cjfa-30908	19	15	since	since	SCONJ
cjfa-30908	19	16	the	the	DET
cjfa-30908	19	17	number	number	NOUN
cjfa-30908	19	18	of	of	ADP
cjfa-30908	19	19	items	item	NOUN
cjfa-30908	19	20	in	in	ADP
cjfa-30908	19	21	the	the	DET
cjfa-30908	19	22	standards	standard	NOUN
cjfa-30908	19	23	varies	vary	VERB
cjfa-30908	19	24	considerably	considerably	ADV
cjfa-30908	19	25	from	from	ADP
cjfa-30908	19	26	one	one	NUM
cjfa-30908	19	27	standard	standard	NOUN
cjfa-30908	19	28	to	to	ADP
cjfa-30908	19	29	another	another	PRON
cjfa-30908	19	30	.	.	PUNCT
cjfa-30908	20	1	in	in	ADP
cjfa-30908	20	2	our	our	PRON
cjfa-30908	20	3	study	study	NOUN
cjfa-30908	20	4	,	,	PUNCT
cjfa-30908	20	5	we	we	PRON
cjfa-30908	20	6	calculate	calculate	VERB
cjfa-30908	20	7	the	the	DET
cjfa-30908	20	8	standard	standard	ADJ
cjfa-30908	20	9	disclosure	disclosure	NOUN
cjfa-30908	20	10	score	score	NOUN
cjfa-30908	20	11	by	by	ADP
cjfa-30908	20	12	standard	standard	NOUN
cjfa-30908	20	13	implicitly	implicitly	ADV
cjfa-30908	20	14	assuming	assume	VERB
cjfa-30908	20	15	that	that	SCONJ
cjfa-30908	20	16	international	international	ADJ
cjfa-30908	20	17	standards	standard	NOUN
cjfa-30908	20	18	have	have	VERB
cjfa-30908	20	19	the	the	DET
cjfa-30908	20	20	same	same	ADJ
cjfa-30908	20	21	importance	importance	NOUN
cjfa-30908	20	22	and	and	CCONJ
cjfa-30908	20	23	the	the	DET
cjfa-30908	20	24	overall	overall	ADJ
cjfa-30908	20	25	disclosure	disclosure	NOUN
cjfa-30908	20	26	score	score	NOUN
cjfa-30908	20	27	is	be	AUX
cjfa-30908	20	28	none	none	NOUN
cjfa-30908	20	29	other	other	ADJ
cjfa-30908	20	30	than	than	ADP
cjfa-30908	20	31	the	the	DET
cjfa-30908	20	32	simple	simple	ADJ
cjfa-30908	20	33	arithmetic	arithmetic	ADJ
cjfa-30908	20	34	mean	mean	NOUN
cjfa-30908	20	35	of	of	ADP
cjfa-30908	20	36	the	the	DET
cjfa-30908	20	37	individual	individual	ADJ
cjfa-30908	20	38	disclosure	disclosure	NOUN
cjfa-30908	20	39	scores	score	NOUN
cjfa-30908	20	40	.	.	PUNCT
cjfa-30908	21	1	in	in	ADP
cjfa-30908	21	2	what	what	PRON
cjfa-30908	21	3	follows	follow	VERB
cjfa-30908	21	4	,	,	PUNCT
cjfa-30908	21	5	we	we	PRON
cjfa-30908	21	6	will	will	AUX
cjfa-30908	21	7	present	present	VERB
cjfa-30908	21	8	the	the	DET
cjfa-30908	21	9	literature	literature	NOUN
cjfa-30908	21	10	dealing	deal	VERB
cjfa-30908	21	11	with	with	ADP
cjfa-30908	21	12	the	the	DET
cjfa-30908	21	13	disclosure	disclosure	NOUN
cjfa-30908	21	14	index	index	NOUN
cjfa-30908	21	15	,	,	PUNCT
cjfa-30908	21	16	the	the	DET
cjfa-30908	21	17	methodology	methodology	NOUN
cjfa-30908	21	18	,	,	PUNCT
cjfa-30908	21	19	the	the	DET
cjfa-30908	21	20	results	result	NOUN
cjfa-30908	21	21	and	and	CCONJ
cjfa-30908	21	22	the	the	DET
cjfa-30908	21	23	conclusion	conclusion	NOUN
cjfa-30908	21	24	.	.	PUNCT
cjfa-30908	22	1	review	review	NOUN
cjfa-30908	22	2	of	of	ADP
cjfa-30908	22	3	literature	literature	NOUN
cjfa-30908	22	4	“	"	PUNCT
cjfa-30908	22	5	the	the	DET
cjfa-30908	22	6	disclosure	disclosure	NOUN
cjfa-30908	22	7	literature	literature	NOUN
cjfa-30908	22	8	has	have	AUX
cjfa-30908	22	9	shown	show	VERB
cjfa-30908	22	10	that	that	SCONJ
cjfa-30908	22	11	a	a	DET
cjfa-30908	22	12	high	high	ADJ
cjfa-30908	22	13	quality	quality	NOUN
cjfa-30908	22	14	of	of	ADP
cjfa-30908	22	15	public	public	ADJ
cjfa-30908	22	16	disclosure	disclosure	NOUN
cjfa-30908	22	17	reduces	reduce	VERB
cjfa-30908	22	18	the	the	DET
cjfa-30908	22	19	asymmetry	asymmetry	NOUN
cjfa-30908	22	20	of	of	ADP
cjfa-30908	22	21	information	information	NOUN
cjfa-30908	22	22	and	and	CCONJ
cjfa-30908	22	23	therefore	therefore	ADV
cjfa-30908	22	24	increases	increase	VERB
cjfa-30908	22	25	the	the	DET
cjfa-30908	22	26	liquidity	liquidity	NOUN
cjfa-30908	22	27	of	of	ADP
cjfa-30908	22	28	equities	equity	NOUN
cjfa-30908	22	29	”	"	PUNCT
cjfa-30908	22	30	(	(	PUNCT
cjfa-30908	22	31	alves	alves	PROPN
cjfa-30908	22	32	,	,	PUNCT
cjfa-30908	22	33	canadas	canadas	PROPN
cjfa-30908	22	34	&	&	CCONJ
cjfa-30908	22	35	rodrigues	rodrigue	NOUN
cjfa-30908	22	36	,	,	PUNCT
cjfa-30908	22	37	2015	2015	NUM
cjfa-30908	22	38	,	,	PUNCT
cjfa-30908	22	39	p.	p.	NOUN
cjfa-30908	22	40	67	67	NUM
cjfa-30908	22	41	)	)	PUNCT
cjfa-30908	22	42	.	.	PUNCT
cjfa-30908	23	1	for	for	ADP
cjfa-30908	23	2	their	their	PRON
cjfa-30908	23	3	part	part	NOUN
cjfa-30908	23	4	,	,	PUNCT
cjfa-30908	23	5	avallone	avallone	NOUN
cjfa-30908	23	6	and	and	CCONJ
cjfa-30908	23	7	quagli	quagli	NOUN
cjfa-30908	23	8	(	(	PUNCT
cjfa-30908	23	9	2015	2015	NUM
cjfa-30908	23	10	)	)	PUNCT
cjfa-30908	23	11	found	find	VERB
cjfa-30908	23	12	that	that	SCONJ
cjfa-30908	23	13	the	the	DET
cjfa-30908	23	14	manipulation	manipulation	NOUN
cjfa-30908	23	15	of	of	ADP
cjfa-30908	23	16	the	the	DET
cjfa-30908	23	17	results	result	NOUN
cjfa-30908	23	18	through	through	ADP
cjfa-30908	23	19	the	the	DET
cjfa-30908	23	20	test	test	NOUN
cjfa-30908	23	21	of	of	ADP
cjfa-30908	23	22	depreciation	depreciation	NOUN
cjfa-30908	23	23	carried	carry	VERB
cjfa-30908	23	24	out	out	ADP
cjfa-30908	23	25	on	on	ADP
cjfa-30908	23	26	the	the	DET
cjfa-30908	23	27	goodwill	goodwill	NOUN
cjfa-30908	23	28	should	should	AUX
cjfa-30908	23	29	encourage	encourage	VERB
cjfa-30908	23	30	the	the	DET
cjfa-30908	23	31	standardization	standardization	NOUN
cjfa-30908	23	32	bodies	body	NOUN
cjfa-30908	23	33	to	to	PART
cjfa-30908	23	34	demand	demand	VERB
cjfa-30908	23	35	more	more	ADJ
cjfa-30908	23	36	disclosure	disclosure	NOUN
cjfa-30908	23	37	on	on	ADP
cjfa-30908	23	38	how	how	SCONJ
cjfa-30908	23	39	to	to	PART
cjfa-30908	23	40	determine	determine	VERB
cjfa-30908	23	41	the	the	DET
cjfa-30908	23	42	recoverable	recoverable	NOUN
cjfa-30908	23	43	for	for	ADP
cjfa-30908	23	44	a	a	DET
cjfa-30908	23	45	new	new	ADJ
cjfa-30908	23	46	method	method	NOUN
cjfa-30908	23	47	of	of	ADP
cjfa-30908	23	48	calculating	calculate	VERB
cjfa-30908	23	49	the	the	DET
cjfa-30908	23	50	disclosure	disclosure	NOUN
cjfa-30908	23	51	index	index	NOUN
cjfa-30908	23	52	11	11	NUM
cjfa-30908	23	53	amount	amount	NOUN
cjfa-30908	23	54	in	in	ADP
cjfa-30908	23	55	order	order	NOUN
cjfa-30908	23	56	to	to	PART
cjfa-30908	23	57	minimize	minimize	VERB
cjfa-30908	23	58	the	the	DET
cjfa-30908	23	59	effect	effect	NOUN
cjfa-30908	23	60	of	of	ADP
cjfa-30908	23	61	managerial	managerial	ADJ
cjfa-30908	23	62	opportunism	opportunism	NOUN
cjfa-30908	23	63	.	.	PUNCT
cjfa-30908	24	1	in	in	ADP
cjfa-30908	24	2	addition	addition	NOUN
cjfa-30908	24	3	,	,	PUNCT
cjfa-30908	24	4	“	"	PUNCT
cjfa-30908	24	5	the	the	DET
cjfa-30908	24	6	quality	quality	NOUN
cjfa-30908	24	7	of	of	ADP
cjfa-30908	24	8	the	the	DET
cjfa-30908	24	9	disclosed	disclose	VERB
cjfa-30908	24	10	accounting	accounting	NOUN
cjfa-30908	24	11	information	information	NOUN
cjfa-30908	24	12	is	be	AUX
cjfa-30908	24	13	affected	affect	VERB
cjfa-30908	24	14	by	by	ADP
cjfa-30908	24	15	the	the	DET
cjfa-30908	24	16	applicable	applicable	ADJ
cjfa-30908	24	17	accounting	accounting	NOUN
cjfa-30908	24	18	framework	framework	NOUN
cjfa-30908	24	19	,	,	PUNCT
cjfa-30908	24	20	the	the	DET
cjfa-30908	24	21	political	political	ADJ
cjfa-30908	24	22	and	and	CCONJ
cjfa-30908	24	23	legal	legal	ADJ
cjfa-30908	24	24	systems	system	NOUN
cjfa-30908	24	25	of	of	ADP
cjfa-30908	24	26	the	the	DET
cjfa-30908	24	27	country	country	NOUN
cjfa-30908	24	28	and	and	CCONJ
cjfa-30908	24	29	the	the	DET
cjfa-30908	24	30	attitudes	attitude	NOUN
cjfa-30908	24	31	and	and	CCONJ
cjfa-30908	24	32	motivations	motivation	NOUN
cjfa-30908	24	33	of	of	ADP
cjfa-30908	24	34	the	the	DET
cjfa-30908	24	35	managers	manager	NOUN
cjfa-30908	24	36	in	in	ADP
cjfa-30908	24	37	terms	term	NOUN
cjfa-30908	24	38	of	of	ADP
cjfa-30908	24	39	financial	financial	ADJ
cjfa-30908	24	40	communication	communication	NOUN
cjfa-30908	24	41	”	"	PUNCT
cjfa-30908	24	42	(	(	PUNCT
cjfa-30908	24	43	păúcan	păúcan	NOUN
cjfa-30908	24	44	,	,	PUNCT
cjfa-30908	24	45	2015	2015	NUM
cjfa-30908	24	46	,	,	PUNCT
cjfa-30908	24	47	p.	p.	NOUN
cjfa-30908	24	48	586	586	NUM
cjfa-30908	24	49	)	)	PUNCT
cjfa-30908	24	50	.	.	PUNCT
cjfa-30908	25	1	customers	customer	NOUN
cjfa-30908	25	2	want	want	VERB
cjfa-30908	25	3	to	to	PART
cjfa-30908	25	4	know	know	VERB
cjfa-30908	25	5	if	if	SCONJ
cjfa-30908	25	6	the	the	DET
cjfa-30908	25	7	company	company	NOUN
cjfa-30908	25	8	is	be	AUX
cjfa-30908	25	9	able	able	ADJ
cjfa-30908	25	10	to	to	PART
cjfa-30908	25	11	secure	secure	VERB
cjfa-30908	25	12	their	their	PRON
cjfa-30908	25	13	supplies	supply	NOUN
cjfa-30908	25	14	on	on	ADP
cjfa-30908	25	15	a	a	DET
cjfa-30908	25	16	continuous	continuous	ADJ
cjfa-30908	25	17	basis	basis	NOUN
cjfa-30908	25	18	so	so	SCONJ
cjfa-30908	25	19	they	they	PRON
cjfa-30908	25	20	need	need	VERB
cjfa-30908	25	21	to	to	PART
cjfa-30908	25	22	have	have	VERB
cjfa-30908	25	23	a	a	DET
cjfa-30908	25	24	clear	clear	ADJ
cjfa-30908	25	25	idea	idea	NOUN
cjfa-30908	25	26	of	of	ADP
cjfa-30908	25	27	their	their	PRON
cjfa-30908	25	28	financial	financial	ADJ
cjfa-30908	25	29	health	health	NOUN
cjfa-30908	25	30	.	.	PUNCT
cjfa-30908	26	1	suppliers	supplier	NOUN
cjfa-30908	26	2	need	need	VERB
cjfa-30908	26	3	to	to	PART
cjfa-30908	26	4	know	know	VERB
cjfa-30908	26	5	if	if	SCONJ
cjfa-30908	26	6	the	the	DET
cjfa-30908	26	7	company	company	NOUN
cjfa-30908	26	8	is	be	AUX
cjfa-30908	26	9	able	able	ADJ
cjfa-30908	26	10	to	to	PART
cjfa-30908	26	11	meet	meet	VERB
cjfa-30908	26	12	its	its	PRON
cjfa-30908	26	13	financial	financial	ADJ
cjfa-30908	26	14	commitments	commitment	NOUN
cjfa-30908	26	15	.	.	PUNCT
cjfa-30908	27	1	they	they	PRON
cjfa-30908	27	2	need	need	VERB
cjfa-30908	27	3	to	to	PART
cjfa-30908	27	4	have	have	VERB
cjfa-30908	27	5	an	an	DET
cjfa-30908	27	6	idea	idea	NOUN
cjfa-30908	27	7	about	about	ADP
cjfa-30908	27	8	the	the	DET
cjfa-30908	27	9	solvency	solvency	NOUN
cjfa-30908	27	10	and	and	CCONJ
cjfa-30908	27	11	liquidity	liquidity	NOUN
cjfa-30908	27	12	of	of	ADP
cjfa-30908	27	13	the	the	DET
cjfa-30908	27	14	company	company	NOUN
cjfa-30908	27	15	with	with	ADP
cjfa-30908	27	16	whom	whom	PRON
cjfa-30908	27	17	they	they	PRON
cjfa-30908	27	18	have	have	VERB
cjfa-30908	27	19	business	business	NOUN
cjfa-30908	27	20	relationships	relationship	NOUN
cjfa-30908	27	21	.	.	PUNCT
cjfa-30908	28	1	the	the	DET
cjfa-30908	28	2	state	state	NOUN
cjfa-30908	28	3	needs	need	VERB
cjfa-30908	28	4	financial	financial	ADJ
cjfa-30908	28	5	information	information	NOUN
cjfa-30908	28	6	to	to	PART
cjfa-30908	28	7	properly	properly	ADV
cjfa-30908	28	8	develop	develop	VERB
cjfa-30908	28	9	economic	economic	ADJ
cjfa-30908	28	10	aggregates	aggregate	NOUN
cjfa-30908	28	11	and	and	CCONJ
cjfa-30908	28	12	to	to	PART
cjfa-30908	28	13	have	have	VERB
cjfa-30908	28	14	an	an	DET
cjfa-30908	28	15	idea	idea	NOUN
cjfa-30908	28	16	about	about	ADP
cjfa-30908	28	17	the	the	DET
cjfa-30908	28	18	creation	creation	NOUN
cjfa-30908	28	19	and	and	CCONJ
cjfa-30908	28	20	distribution	distribution	NOUN
cjfa-30908	28	21	of	of	ADP
cjfa-30908	28	22	wealth	wealth	NOUN
cjfa-30908	28	23	to	to	PART
cjfa-30908	28	24	put	put	VERB
cjfa-30908	28	25	in	in	ADP
cjfa-30908	28	26	place	place	NOUN
cjfa-30908	28	27	fiscal	fiscal	ADJ
cjfa-30908	28	28	,	,	PUNCT
cjfa-30908	28	29	financial	financial	ADJ
cjfa-30908	28	30	and	and	CCONJ
cjfa-30908	28	31	legal	legal	ADJ
cjfa-30908	28	32	regulations	regulation	NOUN
cjfa-30908	28	33	.	.	PUNCT
cjfa-30908	29	1	holders	holder	NOUN
cjfa-30908	29	2	of	of	ADP
cjfa-30908	29	3	capital	capital	NOUN
cjfa-30908	29	4	seek	seek	VERB
cjfa-30908	29	5	profitable	profitable	ADJ
cjfa-30908	29	6	investments	investment	NOUN
cjfa-30908	29	7	.	.	PUNCT
cjfa-30908	30	1	in	in	ADP
cjfa-30908	30	2	order	order	NOUN
cjfa-30908	30	3	to	to	PART
cjfa-30908	30	4	make	make	VERB
cjfa-30908	30	5	investment	investment	NOUN
cjfa-30908	30	6	or	or	CCONJ
cjfa-30908	30	7	credit	credit	NOUN
cjfa-30908	30	8	decisions	decision	NOUN
cjfa-30908	30	9	,	,	PUNCT
cjfa-30908	30	10	these	these	DET
cjfa-30908	30	11	investors	investor	NOUN
cjfa-30908	30	12	(	(	PUNCT
cjfa-30908	30	13	investors	investor	NOUN
cjfa-30908	30	14	and	and	CCONJ
cjfa-30908	30	15	lenders	lender	NOUN
cjfa-30908	30	16	)	)	PUNCT
cjfa-30908	30	17	need	need	VERB
cjfa-30908	30	18	financial	financial	ADJ
cjfa-30908	30	19	information	information	NOUN
cjfa-30908	30	20	to	to	PART
cjfa-30908	30	21	evaluate	evaluate	VERB
cjfa-30908	30	22	,	,	PUNCT
cjfa-30908	30	23	compare	compare	VERB
cjfa-30908	30	24	and	and	CCONJ
cjfa-30908	30	25	predict	predict	VERB
cjfa-30908	30	26	the	the	DET
cjfa-30908	30	27	company	company	NOUN
cjfa-30908	30	28	’s	’s	PART
cjfa-30908	30	29	profitability	profitability	NOUN
cjfa-30908	30	30	,	,	PUNCT
cjfa-30908	30	31	solvency	solvency	NOUN
cjfa-30908	30	32	and	and	CCONJ
cjfa-30908	30	33	financial	financial	ADJ
cjfa-30908	30	34	position	position	NOUN
cjfa-30908	30	35	liquidity	liquidity	NOUN
cjfa-30908	30	36	.	.	PUNCT
cjfa-30908	31	1	thus	thus	ADV
cjfa-30908	31	2	,	,	PUNCT
cjfa-30908	31	3	the	the	DET
cjfa-30908	31	4	absence	absence	NOUN
cjfa-30908	31	5	of	of	ADP
cjfa-30908	31	6	information	information	NOUN
cjfa-30908	31	7	on	on	ADP
cjfa-30908	31	8	the	the	DET
cjfa-30908	31	9	operations	operation	NOUN
cjfa-30908	31	10	carried	carry	VERB
cjfa-30908	31	11	out	out	ADP
cjfa-30908	31	12	implies	imply	VERB
cjfa-30908	31	13	that	that	SCONJ
cjfa-30908	31	14	the	the	DET
cjfa-30908	31	15	managers	manager	NOUN
cjfa-30908	31	16	manage	manage	VERB
cjfa-30908	31	17	the	the	DET
cjfa-30908	31	18	affairs	affair	NOUN
cjfa-30908	31	19	in	in	ADP
cjfa-30908	31	20	their	their	PRON
cjfa-30908	31	21	interests	interest	NOUN
cjfa-30908	31	22	.	.	PUNCT
cjfa-30908	32	1	this	this	PRON
cjfa-30908	32	2	means	mean	VERB
cjfa-30908	32	3	a	a	DET
cjfa-30908	32	4	lack	lack	NOUN
cjfa-30908	32	5	of	of	ADP
cjfa-30908	32	6	compatibility	compatibility	NOUN
cjfa-30908	32	7	of	of	ADP
cjfa-30908	32	8	the	the	DET
cjfa-30908	32	9	owners	owner	NOUN
cjfa-30908	32	10	’	'	PUNCT
cjfa-30908	32	11	objectives	objective	NOUN
cjfa-30908	32	12	with	with	ADP
cjfa-30908	32	13	those	those	PRON
cjfa-30908	32	14	of	of	ADP
cjfa-30908	32	15	the	the	DET
cjfa-30908	32	16	managers	manager	NOUN
cjfa-30908	32	17	.	.	PUNCT
cjfa-30908	33	1	managers	manager	NOUN
cjfa-30908	33	2	act	act	VERB
cjfa-30908	33	3	opportunistically	opportunistically	ADV
cjfa-30908	33	4	,	,	PUNCT
cjfa-30908	33	5	therefore	therefore	ADV
cjfa-30908	33	6	,	,	PUNCT
cjfa-30908	33	7	in	in	ADP
cjfa-30908	33	8	the	the	DET
cjfa-30908	33	9	absence	absence	NOUN
cjfa-30908	33	10	of	of	ADP
cjfa-30908	33	11	a	a	DET
cjfa-30908	33	12	protection	protection	NOUN
cjfa-30908	33	13	mechanism	mechanism	NOUN
cjfa-30908	33	14	,	,	PUNCT
cjfa-30908	33	15	potential	potential	ADJ
cjfa-30908	33	16	shareholders	shareholder	NOUN
cjfa-30908	33	17	buy	buy	VERB
cjfa-30908	33	18	the	the	DET
cjfa-30908	33	19	shares	share	NOUN
cjfa-30908	33	20	at	at	ADP
cjfa-30908	33	21	a	a	DET
cjfa-30908	33	22	reduced	reduced	ADJ
cjfa-30908	33	23	price	price	NOUN
cjfa-30908	33	24	and	and	CCONJ
cjfa-30908	33	25	the	the	DET
cjfa-30908	33	26	lenders	lender	NOUN
cjfa-30908	33	27	,	,	PUNCT
cjfa-30908	33	28	in	in	ADP
cjfa-30908	33	29	the	the	DET
cjfa-30908	33	30	presence	presence	NOUN
cjfa-30908	33	31	of	of	ADP
cjfa-30908	33	32	a	a	DET
cjfa-30908	33	33	high	high	ADJ
cjfa-30908	33	34	risk	risk	NOUN
cjfa-30908	33	35	,	,	PUNCT
cjfa-30908	33	36	demand	demand	VERB
cjfa-30908	33	37	a	a	DET
cjfa-30908	33	38	high	high	ADJ
cjfa-30908	33	39	interest	interest	NOUN
cjfa-30908	33	40	.	.	PUNCT
cjfa-30908	34	1	companies	company	NOUN
cjfa-30908	34	2	that	that	PRON
cjfa-30908	34	3	do	do	AUX
cjfa-30908	34	4	not	not	PART
cjfa-30908	34	5	publish	publish	VERB
cjfa-30908	34	6	information	information	NOUN
cjfa-30908	34	7	are	be	AUX
cjfa-30908	34	8	penalized	penalize	VERB
cjfa-30908	34	9	by	by	ADP
cjfa-30908	34	10	high	high	ADJ
cjfa-30908	34	11	capital	capital	NOUN
cjfa-30908	34	12	costs	cost	NOUN
cjfa-30908	34	13	.	.	PUNCT
cjfa-30908	35	1	the	the	DET
cjfa-30908	35	2	company	company	NOUN
cjfa-30908	35	3	is	be	AUX
cjfa-30908	35	4	in	in	ADP
cjfa-30908	35	5	a	a	DET
cjfa-30908	35	6	better	well	ADJ
cjfa-30908	35	7	position	position	NOUN
cjfa-30908	35	8	to	to	PART
cjfa-30908	35	9	determine	determine	VERB
cjfa-30908	35	10	the	the	DET
cjfa-30908	35	11	nature	nature	NOUN
cjfa-30908	35	12	of	of	ADP
cjfa-30908	35	13	the	the	DET
cjfa-30908	35	14	information	information	NOUN
cjfa-30908	35	15	to	to	PART
cjfa-30908	35	16	be	be	AUX
cjfa-30908	35	17	produced	produce	VERB
cjfa-30908	35	18	and	and	CCONJ
cjfa-30908	35	19	to	to	PART
cjfa-30908	35	20	increase	increase	VERB
cjfa-30908	35	21	the	the	DET
cjfa-30908	35	22	trust	trust	NOUN
cjfa-30908	35	23	of	of	ADP
cjfa-30908	35	24	funders	funder	NOUN
cjfa-30908	35	25	.	.	PUNCT
cjfa-30908	36	1	imposing	impose	VERB
cjfa-30908	36	2	regulations	regulation	NOUN
cjfa-30908	36	3	may	may	AUX
cjfa-30908	36	4	restrict	restrict	VERB
cjfa-30908	36	5	the	the	DET
cjfa-30908	36	6	choice	choice	NOUN
cjfa-30908	36	7	of	of	ADP
cjfa-30908	36	8	accounting	accounting	NOUN
cjfa-30908	36	9	methods	method	NOUN
cjfa-30908	36	10	(	(	PUNCT
cjfa-30908	36	11	for	for	ADP
cjfa-30908	36	12	example	example	NOUN
cjfa-30908	36	13	,	,	PUNCT
cjfa-30908	36	14	imposing	impose	VERB
cjfa-30908	36	15	a	a	DET
cjfa-30908	36	16	single	single	ADJ
cjfa-30908	36	17	depreciation	depreciation	NOUN
cjfa-30908	36	18	method	method	NOUN
cjfa-30908	36	19	)	)	PUNCT
cjfa-30908	36	20	and	and	CCONJ
cjfa-30908	36	21	therefore	therefore	ADV
cjfa-30908	36	22	the	the	DET
cjfa-30908	36	23	efficiency	efficiency	NOUN
cjfa-30908	36	24	sought	seek	VERB
cjfa-30908	36	25	in	in	ADP
cjfa-30908	36	26	negotiating	negotiate	VERB
cjfa-30908	36	27	contracts	contract	NOUN
cjfa-30908	36	28	to	to	PART
cjfa-30908	36	29	reduce	reduce	VERB
cjfa-30908	36	30	agency	agency	NOUN
cjfa-30908	36	31	costs	cost	NOUN
cjfa-30908	36	32	may	may	AUX
cjfa-30908	36	33	not	not	PART
cjfa-30908	36	34	be	be	AUX
cjfa-30908	36	35	achieved	achieve	VERB
cjfa-30908	36	36	.	.	PUNCT
cjfa-30908	37	1	the	the	DET
cjfa-30908	37	2	information	information	NOUN
cjfa-30908	37	3	must	must	AUX
cjfa-30908	37	4	be	be	AUX
cjfa-30908	37	5	produced	produce	VERB
cjfa-30908	37	6	to	to	PART
cjfa-30908	37	7	minimize	minimize	VERB
cjfa-30908	37	8	the	the	DET
cjfa-30908	37	9	cost	cost	NOUN
cjfa-30908	37	10	of	of	ADP
cjfa-30908	37	11	capital	capital	NOUN
cjfa-30908	37	12	and	and	CCONJ
cjfa-30908	37	13	increase	increase	VERB
cjfa-30908	37	14	the	the	DET
cjfa-30908	37	15	value	value	NOUN
cjfa-30908	37	16	of	of	ADP
cjfa-30908	37	17	the	the	DET
cjfa-30908	37	18	business	business	NOUN
cjfa-30908	37	19	.	.	PUNCT
cjfa-30908	38	1	so	so	ADV
cjfa-30908	38	2	provide	provide	VERB
cjfa-30908	38	3	the	the	DET
cjfa-30908	38	4	information	information	NOUN
cjfa-30908	38	5	until	until	SCONJ
cjfa-30908	38	6	its	its	PRON
cjfa-30908	38	7	marginal	marginal	ADJ
cjfa-30908	38	8	cost	cost	NOUN
cjfa-30908	38	9	equals	equal	VERB
cjfa-30908	38	10	its	its	PRON
cjfa-30908	38	11	additional	additional	ADJ
cjfa-30908	38	12	benefit	benefit	NOUN
cjfa-30908	38	13	.	.	PUNCT
cjfa-30908	39	1	environments	environment	NOUN
cjfa-30908	39	2	differ	differ	VERB
cjfa-30908	39	3	from	from	ADP
cjfa-30908	39	4	country	country	NOUN
cjfa-30908	39	5	to	to	ADP
cjfa-30908	39	6	country	country	NOUN
cjfa-30908	39	7	and	and	CCONJ
cjfa-30908	39	8	therefore	therefore	ADV
cjfa-30908	39	9	disclosure	disclosure	NOUN
cjfa-30908	39	10	and	and	CCONJ
cjfa-30908	39	11	reporting	reporting	NOUN
cjfa-30908	39	12	standards	standard	NOUN
cjfa-30908	39	13	and	and	CCONJ
cjfa-30908	39	14	practices	practice	NOUN
cjfa-30908	39	15	will	will	AUX
cjfa-30908	39	16	necessarily	necessarily	ADV
cjfa-30908	39	17	diversify	diversify	VERB
cjfa-30908	39	18	.	.	PUNCT
cjfa-30908	40	1	measurement	measurement	NOUN
cjfa-30908	40	2	and	and	CCONJ
cjfa-30908	40	3	disclosure	disclosure	NOUN
cjfa-30908	40	4	practices	practice	NOUN
cjfa-30908	40	5	are	be	AUX
cjfa-30908	40	6	strongly	strongly	ADV
cjfa-30908	40	7	influenced	influence	VERB
cjfa-30908	40	8	by	by	ADP
cjfa-30908	40	9	environmental	environmental	ADJ
cjfa-30908	40	10	factors	factor	NOUN
cjfa-30908	40	11	in	in	ADP
cjfa-30908	40	12	the	the	DET
cjfa-30908	40	13	country	country	NOUN
cjfa-30908	40	14	.	.	PUNCT
cjfa-30908	41	1	the	the	DET
cjfa-30908	41	2	influence	influence	NOUN
cjfa-30908	41	3	of	of	ADP
cjfa-30908	41	4	environmental	environmental	ADJ
cjfa-30908	41	5	factors	factor	NOUN
cjfa-30908	41	6	on	on	ADP
cjfa-30908	41	7	the	the	DET
cjfa-30908	41	8	quality	quality	NOUN
cjfa-30908	41	9	and	and	CCONJ
cjfa-30908	41	10	content	content	NOUN
cjfa-30908	41	11	of	of	ADP
cjfa-30908	41	12	information	information	NOUN
cjfa-30908	41	13	disclosure	disclosure	NOUN
cjfa-30908	41	14	has	have	AUX
cjfa-30908	41	15	been	be	AUX
cjfa-30908	41	16	defended	defend	VERB
cjfa-30908	41	17	by	by	ADP
cjfa-30908	41	18	the	the	DET
cjfa-30908	41	19	theory	theory	NOUN
cjfa-30908	41	20	of	of	ADP
cjfa-30908	41	21	environmental	environmental	ADJ
cjfa-30908	41	22	determinism	determinism	NOUN
cjfa-30908	41	23	.	.	PUNCT
cjfa-30908	42	1	hedi	hedi	PROPN
cjfa-30908	42	2	baazaoui12	baazaoui12	PROPN
cjfa-30908	42	3	the	the	DET
cjfa-30908	42	4	level	level	NOUN
cjfa-30908	42	5	of	of	ADP
cjfa-30908	42	6	economic	economic	ADJ
cjfa-30908	42	7	and	and	CCONJ
cjfa-30908	42	8	social	social	ADJ
cjfa-30908	42	9	development	development	NOUN
cjfa-30908	42	10	of	of	ADP
cjfa-30908	42	11	the	the	DET
cjfa-30908	42	12	country	country	NOUN
cjfa-30908	42	13	is	be	AUX
cjfa-30908	42	14	a	a	DET
cjfa-30908	42	15	determining	determine	VERB
cjfa-30908	42	16	factor	factor	NOUN
cjfa-30908	42	17	of	of	ADP
cjfa-30908	42	18	the	the	DET
cjfa-30908	42	19	economic	economic	ADJ
cjfa-30908	42	20	and	and	CCONJ
cjfa-30908	42	21	social	social	ADJ
cjfa-30908	42	22	disclosure	disclosure	NOUN
cjfa-30908	42	23	made	make	VERB
cjfa-30908	42	24	by	by	ADP
cjfa-30908	42	25	the	the	DET
cjfa-30908	42	26	firm	firm	NOUN
cjfa-30908	42	27	.	.	PUNCT
cjfa-30908	43	1	the	the	DET
cjfa-30908	43	2	study	study	NOUN
cjfa-30908	43	3	of	of	ADP
cjfa-30908	43	4	xiao	xiao	PROPN
cjfa-30908	43	5	,	,	PUNCT
cjfa-30908	43	6	gao	gao	PROPN
cjfa-30908	43	7	,	,	PUNCT
cjfa-30908	43	8	heravi	heravi	NOUN
cjfa-30908	43	9	and	and	CCONJ
cjfa-30908	43	10	cheung	cheung	PROPN
cjfa-30908	43	11	(	(	PUNCT
cjfa-30908	43	12	2005	2005	NUM
cjfa-30908	43	13	)	)	PUNCT
cjfa-30908	43	14	showed	show	VERB
cjfa-30908	43	15	that	that	SCONJ
cjfa-30908	43	16	british	british	ADJ
cjfa-30908	43	17	firms	firm	NOUN
cjfa-30908	43	18	disclose	disclose	VERB
cjfa-30908	43	19	more	more	ADV
cjfa-30908	43	20	economic	economic	ADJ
cjfa-30908	43	21	and	and	CCONJ
cjfa-30908	43	22	social	social	ADJ
cjfa-30908	43	23	information	information	NOUN
cjfa-30908	43	24	than	than	ADP
cjfa-30908	43	25	hong	hong	PROPN
cjfa-30908	43	26	kong	kong	PROPN
cjfa-30908	43	27	firms	firm	NOUN
cjfa-30908	43	28	,	,	PUNCT
cjfa-30908	43	29	“	"	PUNCT
cjfa-30908	43	30	because	because	SCONJ
cjfa-30908	43	31	of	of	ADP
cjfa-30908	43	32	the	the	DET
cjfa-30908	43	33	different	different	ADJ
cjfa-30908	43	34	pressures	pressure	NOUN
cjfa-30908	43	35	exerted	exert	VERB
cjfa-30908	43	36	and	and	CCONJ
cjfa-30908	43	37	the	the	DET
cjfa-30908	43	38	increased	increase	VERB
cjfa-30908	43	39	demands	demand	NOUN
cjfa-30908	43	40	for	for	ADP
cjfa-30908	43	41	disclosure	disclosure	NOUN
cjfa-30908	43	42	likely	likely	ADJ
cjfa-30908	43	43	to	to	PART
cjfa-30908	43	44	expose	expose	VERB
cjfa-30908	43	45	the	the	DET
cjfa-30908	43	46	firm	firm	NOUN
cjfa-30908	43	47	to	to	ADP
cjfa-30908	43	48	the	the	DET
cjfa-30908	43	49	political	political	ADJ
cjfa-30908	43	50	costs	cost	NOUN
cjfa-30908	43	51	and	and	CCONJ
cjfa-30908	43	52	threats	threat	NOUN
cjfa-30908	43	53	of	of	ADP
cjfa-30908	43	54	legitimacy	legitimacy	NOUN
cjfa-30908	43	55	”	"	PUNCT
cjfa-30908	43	56	(	(	PUNCT
cjfa-30908	43	57	xiao	xiao	PROPN
cjfa-30908	43	58	et	et	PROPN
cjfa-30908	43	59	al	al	PROPN
cjfa-30908	43	60	.	.	PROPN
cjfa-30908	43	61	,	,	PUNCT
cjfa-30908	43	62	2005	2005	NUM
cjfa-30908	43	63	,	,	PUNCT
cjfa-30908	43	64	p.	p.	NOUN
cjfa-30908	43	65	219	219	NUM
cjfa-30908	43	66	)	)	PUNCT
cjfa-30908	43	67	.	.	PUNCT
cjfa-30908	44	1	chan	chan	PROPN
cjfa-30908	44	2	,	,	PUNCT
cjfa-30908	44	3	hsieh	hsieh	PROPN
cjfa-30908	44	4	,	,	PUNCT
cjfa-30908	44	5	lee	lee	PROPN
cjfa-30908	44	6	and	and	CCONJ
cjfa-30908	44	7	yueh	yueh	PROPN
cjfa-30908	44	8	(	(	PUNCT
cjfa-30908	44	9	2015	2015	NUM
cjfa-30908	44	10	)	)	PUNCT
cjfa-30908	44	11	have	have	AUX
cjfa-30908	44	12	shown	show	VERB
cjfa-30908	44	13	that	that	SCONJ
cjfa-30908	44	14	the	the	DET
cjfa-30908	44	15	adoption	adoption	NOUN
cjfa-30908	44	16	of	of	ADP
cjfa-30908	44	17	international	international	ADJ
cjfa-30908	44	18	ias	ias	PROPN
cjfa-30908	44	19	/	/	SYM
cjfa-30908	44	20	ifrs	ifrs	PROPN
cjfa-30908	44	21	standards	standard	NOUN
cjfa-30908	44	22	has	have	AUX
cjfa-30908	44	23	improved	improve	VERB
cjfa-30908	44	24	the	the	DET
cjfa-30908	44	25	comparability	comparability	NOUN
cjfa-30908	44	26	of	of	ADP
cjfa-30908	44	27	financial	financial	ADJ
cjfa-30908	44	28	statements	statement	NOUN
cjfa-30908	44	29	rather	rather	ADV
cjfa-30908	44	30	than	than	ADP
cjfa-30908	44	31	accounting	account	VERB
cjfa-30908	44	32	quality	quality	NOUN
cjfa-30908	44	33	.	.	PUNCT
cjfa-30908	45	1	in	in	ADP
cjfa-30908	45	2	addition	addition	NOUN
cjfa-30908	45	3	,	,	PUNCT
cjfa-30908	45	4	it	it	PRON
cjfa-30908	45	5	has	have	AUX
cjfa-30908	45	6	reduced	reduce	VERB
cjfa-30908	45	7	the	the	DET
cjfa-30908	45	8	asymmetry	asymmetry	NOUN
cjfa-30908	45	9	of	of	ADP
cjfa-30908	45	10	information	information	NOUN
cjfa-30908	45	11	for	for	ADP
cjfa-30908	45	12	foreign	foreign	ADJ
cjfa-30908	45	13	banks	bank	NOUN
cjfa-30908	45	14	,	,	PUNCT
cjfa-30908	45	15	which	which	PRON
cjfa-30908	45	16	are	be	AUX
cjfa-30908	45	17	encouraged	encourage	VERB
cjfa-30908	45	18	to	to	PART
cjfa-30908	45	19	make	make	VERB
cjfa-30908	45	20	cross	cross	ADJ
cjfa-30908	45	21	-	-	ADJ
cjfa-30908	45	22	border	border	ADJ
cjfa-30908	45	23	loans	loan	NOUN
cjfa-30908	45	24	.	.	PUNCT
cjfa-30908	46	1	however	however	ADV
cjfa-30908	46	2	,	,	PUNCT
cjfa-30908	46	3	barneto	barneto	ADJ
cjfa-30908	46	4	and	and	CCONJ
cjfa-30908	46	5	ouvrard	ouvrard	ADJ
cjfa-30908	46	6	(	(	PUNCT
cjfa-30908	46	7	2015	2015	NUM
cjfa-30908	46	8	)	)	PUNCT
cjfa-30908	46	9	have	have	AUX
cjfa-30908	46	10	shown	show	VERB
cjfa-30908	46	11	the	the	DET
cjfa-30908	46	12	limits	limit	NOUN
cjfa-30908	46	13	of	of	ADP
cjfa-30908	46	14	ias/	ias/	NOUN
cjfa-30908	46	15	ifrs	ifrs	NOUN
cjfa-30908	46	16	standards	standard	NOUN
cjfa-30908	46	17	by	by	ADP
cjfa-30908	46	18	noting	note	VERB
cjfa-30908	46	19	that	that	SCONJ
cjfa-30908	46	20	the	the	DET
cjfa-30908	46	21	disclosure	disclosure	NOUN
cjfa-30908	46	22	of	of	ADP
cjfa-30908	46	23	segment	segment	NOUN
cjfa-30908	46	24	information	information	NOUN
cjfa-30908	46	25	contained	contain	VERB
cjfa-30908	46	26	in	in	ADP
cjfa-30908	46	27	the	the	DET
cjfa-30908	46	28	notes	note	NOUN
cjfa-30908	46	29	to	to	ADP
cjfa-30908	46	30	the	the	DET
cjfa-30908	46	31	financial	financial	ADJ
cjfa-30908	46	32	statements	statement	NOUN
cjfa-30908	46	33	as	as	SCONJ
cjfa-30908	46	34	provided	provide	VERB
cjfa-30908	46	35	by	by	ADP
cjfa-30908	46	36	ias14	ias14	PROPN
cjfa-30908	46	37	and	and	CCONJ
cjfa-30908	46	38	ifrs8	ifrs8	NOUN
cjfa-30908	46	39	does	do	AUX
cjfa-30908	46	40	not	not	PART
cjfa-30908	46	41	improve	improve	VERB
cjfa-30908	46	42	understanding	understand	VERB
cjfa-30908	46	43	business	business	NOUN
cjfa-30908	46	44	plans	plan	NOUN
cjfa-30908	46	45	prepared	prepare	VERB
cjfa-30908	46	46	on	on	ADP
cjfa-30908	46	47	the	the	DET
cjfa-30908	46	48	basis	basis	NOUN
cjfa-30908	46	49	of	of	ADP
cjfa-30908	46	50	the	the	DET
cjfa-30908	46	51	indicators	indicator	NOUN
cjfa-30908	46	52	for	for	ADP
cjfa-30908	46	53	the	the	DET
cjfa-30908	46	54	statement	statement	NOUN
cjfa-30908	46	55	of	of	ADP
cjfa-30908	46	56	cash	cash	NOUN
cjfa-30908	46	57	flows	flow	NOUN
cjfa-30908	46	58	provided	provide	VERB
cjfa-30908	46	59	for	for	ADP
cjfa-30908	46	60	in	in	ADP
cjfa-30908	46	61	ias7	ias7	NOUN
cjfa-30908	46	62	.	.	PUNCT
cjfa-30908	47	1	the	the	DET
cjfa-30908	47	2	non	non	NOUN
cjfa-30908	47	3	-	-	NOUN
cjfa-30908	47	4	adoption	adoption	NOUN
cjfa-30908	47	5	of	of	ADP
cjfa-30908	47	6	certain	certain	ADJ
cjfa-30908	47	7	national	national	ADJ
cjfa-30908	47	8	standards	standard	NOUN
cjfa-30908	47	9	reflects	reflect	VERB
cjfa-30908	47	10	according	accord	VERB
cjfa-30908	47	11	to	to	ADP
cjfa-30908	47	12	ding	ding	NOUN
cjfa-30908	47	13	,	,	PUNCT
cjfa-30908	47	14	jeanjean	jeanjean	NOUN
cjfa-30908	47	15	and	and	CCONJ
cjfa-30908	47	16	stolowy	stolowy	PROPN
cjfa-30908	47	17	(	(	PUNCT
cjfa-30908	47	18	2005	2005	NUM
cjfa-30908	47	19	)	)	PUNCT
cjfa-30908	47	20	the	the	DET
cjfa-30908	47	21	state	state	NOUN
cjfa-30908	47	22	of	of	ADP
cjfa-30908	47	23	the	the	DET
cjfa-30908	47	24	economy	economy	NOUN
cjfa-30908	47	25	rather	rather	ADV
cjfa-30908	47	26	than	than	ADP
cjfa-30908	47	27	the	the	DET
cjfa-30908	47	28	national	national	ADJ
cjfa-30908	47	29	culture	culture	NOUN
cjfa-30908	47	30	.	.	PUNCT
cjfa-30908	48	1	in	in	ADP
cjfa-30908	48	2	fact	fact	NOUN
cjfa-30908	48	3	,	,	PUNCT
cjfa-30908	48	4	the	the	DET
cjfa-30908	48	5	adoption	adoption	NOUN
cjfa-30908	48	6	of	of	ADP
cjfa-30908	48	7	the	the	DET
cjfa-30908	48	8	international	international	ADJ
cjfa-30908	48	9	benchmark	benchmark	NOUN
cjfa-30908	48	10	is	be	AUX
cjfa-30908	48	11	decreed	decree	VERB
cjfa-30908	48	12	by	by	ADP
cjfa-30908	48	13	international	international	ADJ
cjfa-30908	48	14	institutions	institution	NOUN
cjfa-30908	48	15	(	(	PUNCT
cjfa-30908	48	16	the	the	DET
cjfa-30908	48	17	world	world	PROPN
cjfa-30908	48	18	bank	bank	PROPN
cjfa-30908	48	19	,	,	PUNCT
cjfa-30908	48	20	the	the	DET
cjfa-30908	48	21	international	international	ADJ
cjfa-30908	48	22	monetary	monetary	ADJ
cjfa-30908	48	23	fund	fund	NOUN
cjfa-30908	48	24	,	,	PUNCT
cjfa-30908	48	25	the	the	DET
cjfa-30908	48	26	international	international	ADJ
cjfa-30908	48	27	organization	organization	NOUN
cjfa-30908	48	28	of	of	ADP
cjfa-30908	48	29	securities	security	NOUN
cjfa-30908	48	30	commissions	commission	NOUN
cjfa-30908	48	31	,	,	PUNCT
cjfa-30908	48	32	the	the	DET
cjfa-30908	48	33	ifac	ifac	NOUN
cjfa-30908	48	34	,	,	PUNCT
cjfa-30908	48	35	capital	capital	NOUN
cjfa-30908	48	36	markets	market	NOUN
cjfa-30908	48	37	,	,	PUNCT
cjfa-30908	48	38	international	international	ADJ
cjfa-30908	48	39	audit	audit	NOUN
cjfa-30908	48	40	firms	firm	NOUN
cjfa-30908	48	41	big4	big4	PROPN
cjfa-30908	48	42	and	and	CCONJ
cjfa-30908	48	43	the	the	DET
cjfa-30908	48	44	iasb	iasb	NOUN
cjfa-30908	48	45	)	)	PUNCT
cjfa-30908	48	46	(	(	PUNCT
cjfa-30908	48	47	uyar	uyar	NOUN
cjfa-30908	48	48	&	&	CCONJ
cjfa-30908	48	49	güngörmüs	güngörmüs	PROPN
cjfa-30908	48	50	,	,	PUNCT
cjfa-30908	48	51	2013	2013	NUM
cjfa-30908	48	52	)	)	PUNCT
cjfa-30908	48	53	rather	rather	ADV
cjfa-30908	48	54	than	than	ADP
cjfa-30908	48	55	by	by	ADP
cjfa-30908	48	56	national	national	ADJ
cjfa-30908	48	57	economic	economic	ADJ
cjfa-30908	48	58	needs	need	NOUN
cjfa-30908	48	59	.	.	PUNCT
cjfa-30908	49	1	similarly	similarly	ADV
cjfa-30908	49	2	,	,	PUNCT
cjfa-30908	49	3	nnadi	nnadi	NOUN
cjfa-30908	49	4	and	and	CCONJ
cjfa-30908	49	5	soobaroyen	soobaroyen	NOUN
cjfa-30908	49	6	(	(	PUNCT
cjfa-30908	49	7	2015	2015	NUM
cjfa-30908	49	8	)	)	PUNCT
cjfa-30908	49	9	found	find	VERB
cjfa-30908	49	10	that	that	SCONJ
cjfa-30908	49	11	,	,	PUNCT
cjfa-30908	49	12	despite	despite	SCONJ
cjfa-30908	49	13	the	the	DET
cjfa-30908	49	14	fact	fact	NOUN
cjfa-30908	49	15	that	that	SCONJ
cjfa-30908	49	16	a	a	DET
cjfa-30908	49	17	number	number	NOUN
cjfa-30908	49	18	of	of	ADP
cjfa-30908	49	19	empirical	empirical	ADJ
cjfa-30908	49	20	studies	study	NOUN
cjfa-30908	49	21	have	have	AUX
cjfa-30908	49	22	shown	show	VERB
cjfa-30908	49	23	that	that	SCONJ
cjfa-30908	49	24	the	the	DET
cjfa-30908	49	25	adoption	adoption	NOUN
cjfa-30908	49	26	of	of	ADP
cjfa-30908	49	27	ias	ias	PROPN
cjfa-30908	49	28	/	/	SYM
cjfa-30908	49	29	ifrs	ifrs	PROPN
cjfa-30908	49	30	standards	standard	NOUN
cjfa-30908	49	31	promotes	promote	VERB
cjfa-30908	49	32	foreign	foreign	ADJ
cjfa-30908	49	33	direct	direct	ADJ
cjfa-30908	49	34	investment	investment	NOUN
cjfa-30908	49	35	in	in	ADP
cjfa-30908	49	36	developing	develop	VERB
cjfa-30908	49	37	countries	country	NOUN
cjfa-30908	49	38	,	,	PUNCT
cjfa-30908	49	39	the	the	DET
cjfa-30908	49	40	full	full	ADJ
cjfa-30908	49	41	adoption	adoption	NOUN
cjfa-30908	49	42	of	of	ADP
cjfa-30908	49	43	ias	ias	PROPN
cjfa-30908	49	44	/	/	SYM
cjfa-30908	49	45	ifrs	ifrs	PROPN
cjfa-30908	49	46	has	have	VERB
cjfa-30908	49	47	a	a	DET
cjfa-30908	49	48	negative	negative	ADJ
cjfa-30908	49	49	impact	impact	NOUN
cjfa-30908	49	50	on	on	ADP
cjfa-30908	49	51	net	net	ADJ
cjfa-30908	49	52	foreign	foreign	ADJ
cjfa-30908	49	53	direct	direct	ADJ
cjfa-30908	49	54	investment	investment	NOUN
cjfa-30908	49	55	in	in	ADP
cjfa-30908	49	56	african	african	ADJ
cjfa-30908	49	57	countries	country	NOUN
cjfa-30908	49	58	.	.	PUNCT
cjfa-30908	50	1	according	accord	VERB
cjfa-30908	50	2	to	to	ADP
cjfa-30908	50	3	these	these	DET
cjfa-30908	50	4	authors	author	NOUN
cjfa-30908	50	5	,	,	PUNCT
cjfa-30908	50	6	foreign	foreign	ADJ
cjfa-30908	50	7	investors	investor	NOUN
cjfa-30908	50	8	seem	seem	VERB
cjfa-30908	50	9	to	to	PART
cjfa-30908	50	10	be	be	AUX
cjfa-30908	50	11	affected	affect	VERB
cjfa-30908	50	12	by	by	ADP
cjfa-30908	50	13	fundamental	fundamental	ADJ
cjfa-30908	50	14	institutional	institutional	ADJ
cjfa-30908	50	15	structures	structure	NOUN
cjfa-30908	50	16	such	such	ADJ
cjfa-30908	50	17	as	as	ADP
cjfa-30908	50	18	the	the	DET
cjfa-30908	50	19	rule	rule	NOUN
cjfa-30908	50	20	of	of	ADP
cjfa-30908	50	21	law	law	NOUN
cjfa-30908	50	22	,	,	PUNCT
cjfa-30908	50	23	the	the	DET
cjfa-30908	50	24	legal	legal	ADJ
cjfa-30908	50	25	system	system	NOUN
cjfa-30908	50	26	and	and	CCONJ
cjfa-30908	50	27	the	the	DET
cjfa-30908	50	28	level	level	NOUN
cjfa-30908	50	29	of	of	ADP
cjfa-30908	50	30	corruption	corruption	NOUN
cjfa-30908	50	31	rather	rather	ADV
cjfa-30908	50	32	than	than	ADP
cjfa-30908	50	33	by	by	ADP
cjfa-30908	50	34	the	the	DET
cjfa-30908	50	35	adoption	adoption	NOUN
cjfa-30908	50	36	of	of	ADP
cjfa-30908	50	37	ias	ias	PROPN
cjfa-30908	50	38	/	/	SYM
cjfa-30908	50	39	ifrs	ifrs	PROPN
cjfa-30908	50	40	.	.	PROPN
cjfa-30908	50	41	eiler	eiler	PROPN
cjfa-30908	50	42	,	,	PUNCT
cjfa-30908	50	43	miranda	miranda	NOUN
cjfa-30908	50	44	-	-	PUNCT
cjfa-30908	50	45	lopez	lopez	PROPN
cjfa-30908	50	46	and	and	CCONJ
cjfa-30908	50	47	tama	tama	NOUN
cjfa-30908	50	48	-	-	PUNCT
cjfa-30908	50	49	sweet	sweet	ADJ
cjfa-30908	50	50	(	(	PUNCT
cjfa-30908	50	51	2015	2015	NUM
cjfa-30908	50	52	)	)	PUNCT
cjfa-30908	50	53	found	find	VERB
cjfa-30908	50	54	that	that	SCONJ
cjfa-30908	50	55	the	the	DET
cjfa-30908	50	56	information	information	NOUN
cjfa-30908	50	57	content	content	NOUN
cjfa-30908	50	58	of	of	ADP
cjfa-30908	50	59	published	publish	VERB
cjfa-30908	50	60	profits	profit	NOUN
cjfa-30908	50	61	has	have	AUX
cjfa-30908	50	62	increased	increase	VERB
cjfa-30908	50	63	in	in	ADP
cjfa-30908	50	64	the	the	DET
cjfa-30908	50	65	new	new	ADJ
cjfa-30908	50	66	information	information	NOUN
cjfa-30908	50	67	environment	environment	NOUN
cjfa-30908	50	68	(	(	PUNCT
cjfa-30908	50	69	adoption	adoption	NOUN
cjfa-30908	50	70	of	of	ADP
cjfa-30908	50	71	ias	ias	PROPN
cjfa-30908	50	72	/	/	SYM
cjfa-30908	50	73	ifrs	ifrs	PROPN
cjfa-30908	50	74	and	and	CCONJ
cjfa-30908	50	75	financial	financial	ADJ
cjfa-30908	50	76	market	market	NOUN
cjfa-30908	50	77	reform	reform	NOUN
cjfa-30908	50	78	)	)	PUNCT
cjfa-30908	50	79	.	.	PUNCT
cjfa-30908	51	1	perera	perera	PROPN
cjfa-30908	51	2	and	and	CCONJ
cjfa-30908	51	3	chand	chand	PROPN
cjfa-30908	51	4	(	(	PUNCT
cjfa-30908	51	5	2015	2015	NUM
cjfa-30908	51	6	)	)	PUNCT
cjfa-30908	51	7	argued	argue	VERB
cjfa-30908	51	8	that	that	SCONJ
cjfa-30908	51	9	previous	previous	ADJ
cjfa-30908	51	10	studies	study	NOUN
cjfa-30908	51	11	have	have	AUX
cjfa-30908	51	12	revealed	reveal	VERB
cjfa-30908	51	13	several	several	ADJ
cjfa-30908	51	14	functional	functional	ADJ
cjfa-30908	51	15	complications	complication	NOUN
cjfa-30908	51	16	towards	towards	ADP
cjfa-30908	51	17	convergence	convergence	NOUN
cjfa-30908	51	18	with	with	ADP
cjfa-30908	51	19	international	international	ADJ
cjfa-30908	51	20	standards	standard	NOUN
cjfa-30908	51	21	.	.	PUNCT
cjfa-30908	52	1	in	in	ADP
cjfa-30908	52	2	the	the	DET
cjfa-30908	52	3	same	same	ADJ
cjfa-30908	52	4	vein	vein	NOUN
cjfa-30908	52	5	,	,	PUNCT
cjfa-30908	52	6	“	"	PUNCT
cjfa-30908	52	7	the	the	DET
cjfa-30908	52	8	difficulties	difficulty	NOUN
cjfa-30908	52	9	of	of	ADP
cjfa-30908	52	10	implementing	implement	VERB
cjfa-30908	52	11	an	an	DET
cjfa-30908	52	12	international	international	ADJ
cjfa-30908	52	13	standard	standard	NOUN
cjfa-30908	52	14	due	due	ADP
cjfa-30908	52	15	to	to	ADP
cjfa-30908	52	16	the	the	DET
cjfa-30908	52	17	lack	lack	NOUN
cjfa-30908	52	18	of	of	ADP
cjfa-30908	52	19	widespread	widespread	ADJ
cjfa-30908	52	20	technical	technical	ADJ
cjfa-30908	52	21	expertise	expertise	NOUN
cjfa-30908	52	22	in	in	ADP
cjfa-30908	52	23	the	the	DET
cjfa-30908	52	24	accounting	accounting	NOUN
cjfa-30908	52	25	for	for	ADP
cjfa-30908	52	26	a	a	DET
cjfa-30908	52	27	new	new	ADJ
cjfa-30908	52	28	method	method	NOUN
cjfa-30908	52	29	of	of	ADP
cjfa-30908	52	30	calculating	calculate	VERB
cjfa-30908	52	31	the	the	DET
cjfa-30908	52	32	disclosure	disclosure	NOUN
cjfa-30908	52	33	index	index	NOUN
cjfa-30908	52	34	13	13	NUM
cjfa-30908	52	35	environment	environment	NOUN
cjfa-30908	52	36	are	be	AUX
cjfa-30908	52	37	also	also	ADV
cjfa-30908	52	38	a	a	DET
cjfa-30908	52	39	concern	concern	NOUN
cjfa-30908	52	40	”	"	PUNCT
cjfa-30908	52	41	(	(	PUNCT
cjfa-30908	52	42	perera	perera	PROPN
cjfa-30908	52	43	&	&	CCONJ
cjfa-30908	52	44	chand	chand	PROPN
cjfa-30908	52	45	,	,	PUNCT
cjfa-30908	52	46	2015	2015	NUM
cjfa-30908	52	47	,	,	PUNCT
cjfa-30908	52	48	p.	p.	NOUN
cjfa-30908	52	49	173	173	NUM
cjfa-30908	52	50	)	)	PUNCT
cjfa-30908	52	51	.	.	PUNCT
cjfa-30908	53	1	the	the	DET
cjfa-30908	53	2	educational	educational	ADJ
cjfa-30908	53	3	resource	resource	NOUN
cjfa-30908	53	4	provides	provide	VERB
cjfa-30908	53	5	a	a	DET
cjfa-30908	53	6	beneficial	beneficial	ADJ
cjfa-30908	53	7	learning	learning	NOUN
cjfa-30908	53	8	opportunity	opportunity	NOUN
cjfa-30908	53	9	in	in	ADP
cjfa-30908	53	10	the	the	DET
cjfa-30908	53	11	field	field	NOUN
cjfa-30908	53	12	of	of	ADP
cjfa-30908	53	13	international	international	ADJ
cjfa-30908	53	14	accounting	accounting	NOUN
cjfa-30908	53	15	(	(	PUNCT
cjfa-30908	53	16	teuteberg	teuteberg	ADV
cjfa-30908	53	17	,	,	PUNCT
cjfa-30908	53	18	voll	voll	PROPN
cjfa-30908	53	19	&	&	CCONJ
cjfa-30908	53	20	zülch	zülch	PROPN
cjfa-30908	53	21	,	,	PUNCT
cjfa-30908	53	22	2016	2016	NUM
cjfa-30908	53	23	,	,	PUNCT
cjfa-30908	53	24	p.	p.	NOUN
cjfa-30908	53	25	14	14	NUM
cjfa-30908	53	26	)	)	PUNCT
cjfa-30908	53	27	.	.	PUNCT
cjfa-30908	54	1	the	the	DET
cjfa-30908	54	2	case	case	NOUN
cjfa-30908	54	3	study	study	NOUN
cjfa-30908	54	4	helps	help	VERB
cjfa-30908	54	5	students	student	NOUN
cjfa-30908	54	6	gain	gain	VERB
cjfa-30908	54	7	an	an	DET
cjfa-30908	54	8	idea	idea	NOUN
cjfa-30908	54	9	of	of	ADP
cjfa-30908	54	10	how	how	SCONJ
cjfa-30908	54	11	international	international	ADJ
cjfa-30908	54	12	standards	standard	NOUN
cjfa-30908	54	13	are	be	AUX
cjfa-30908	54	14	applied	apply	VERB
cjfa-30908	54	15	by	by	ADP
cjfa-30908	54	16	accountants	accountant	NOUN
cjfa-30908	54	17	in	in	ADP
cjfa-30908	54	18	bankruptcy	bankruptcy	NOUN
cjfa-30908	54	19	(	(	PUNCT
cjfa-30908	54	20	churyk	churyk	PROPN
cjfa-30908	54	21	,	,	PUNCT
cjfa-30908	54	22	yu	yu	PROPN
cjfa-30908	54	23	,	,	PUNCT
cjfa-30908	54	24	gross	gross	PROPN
cjfa-30908	54	25	&	&	CCONJ
cjfa-30908	54	26	stoettner	stoettner	PROPN
cjfa-30908	54	27	,	,	PUNCT
cjfa-30908	54	28	2015	2015	NUM
cjfa-30908	54	29	)	)	PUNCT
cjfa-30908	54	30	for	for	ADP
cjfa-30908	54	31	example	example	NOUN
cjfa-30908	54	32	.	.	PUNCT
cjfa-30908	55	1	chen	chen	PROPN
cjfa-30908	55	2	,	,	PUNCT
cjfa-30908	55	3	deng	deng	PROPN
cjfa-30908	55	4	,	,	PUNCT
cjfa-30908	55	5	gupta	gupta	PROPN
cjfa-30908	55	6	and	and	CCONJ
cjfa-30908	55	7	sami	sami	PROPN
cjfa-30908	55	8	(	(	PUNCT
cjfa-30908	55	9	2015	2015	NUM
cjfa-30908	55	10	)	)	PUNCT
cjfa-30908	55	11	showed	show	VERB
cjfa-30908	55	12	that	that	SCONJ
cjfa-30908	55	13	the	the	DET
cjfa-30908	55	14	application	application	NOUN
cjfa-30908	55	15	of	of	ADP
cjfa-30908	55	16	ias	ias	PROPN
cjfa-30908	55	17	/	/	SYM
cjfa-30908	55	18	ifrs	ifrs	PROPN
cjfa-30908	55	19	following	follow	VERB
cjfa-30908	55	20	the	the	DET
cjfa-30908	55	21	elimination	elimination	NOUN
cjfa-30908	55	22	of	of	ADP
cjfa-30908	55	23	reconciliations	reconciliation	NOUN
cjfa-30908	55	24	imposed	impose	VERB
cjfa-30908	55	25	by	by	ADP
cjfa-30908	55	26	the	the	DET
cjfa-30908	55	27	american	american	PROPN
cjfa-30908	55	28	securities	securities	PROPN
cjfa-30908	55	29	and	and	CCONJ
cjfa-30908	55	30	exchange	exchange	PROPN
cjfa-30908	55	31	committee	committee	NOUN
cjfa-30908	55	32	in	in	ADP
cjfa-30908	55	33	2007	2007	NUM
cjfa-30908	55	34	reduced	reduce	VERB
cjfa-30908	55	35	the	the	DET
cjfa-30908	55	36	asymmetry	asymmetry	NOUN
cjfa-30908	55	37	of	of	ADP
cjfa-30908	55	38	information	information	NOUN
cjfa-30908	55	39	on	on	ADP
cjfa-30908	55	40	the	the	DET
cjfa-30908	55	41	financial	financial	ADJ
cjfa-30908	55	42	market	market	NOUN
cjfa-30908	55	43	measured	measure	VERB
cjfa-30908	55	44	by	by	ADP
cjfa-30908	55	45	the	the	DET
cjfa-30908	55	46	bid	bid	NOUN
cjfa-30908	55	47	-	-	PUNCT
cjfa-30908	55	48	ask	ask	NOUN
cjfa-30908	55	49	spread	spread	NOUN
cjfa-30908	55	50	.	.	PUNCT
cjfa-30908	56	1	the	the	DET
cjfa-30908	56	2	economic	economic	ADJ
cjfa-30908	56	3	consequences	consequence	NOUN
cjfa-30908	56	4	of	of	ADP
cjfa-30908	56	5	applying	apply	VERB
cjfa-30908	56	6	ias	ias	PROPN
cjfa-30908	56	7	/	/	SYM
cjfa-30908	56	8	ifrs	ifrs	PROPN
cjfa-30908	56	9	are	be	AUX
cjfa-30908	56	10	significant	significant	ADJ
cjfa-30908	56	11	.	.	PUNCT
cjfa-30908	57	1	along	along	ADP
cjfa-30908	57	2	these	these	DET
cjfa-30908	57	3	lines	line	NOUN
cjfa-30908	57	4	,	,	PUNCT
cjfa-30908	57	5	baik	baik	PROPN
cjfa-30908	57	6	,	,	PUNCT
cjfa-30908	57	7	cho	cho	PROPN
cjfa-30908	57	8	,	,	PUNCT
cjfa-30908	57	9	choi	choi	PROPN
cjfa-30908	57	10	and	and	CCONJ
cjfa-30908	57	11	lee	lee	PROPN
cjfa-30908	57	12	(	(	PUNCT
cjfa-30908	57	13	2016	2016	NUM
cjfa-30908	57	14	)	)	PUNCT
cjfa-30908	57	15	examined	examine	VERB
cjfa-30908	57	16	the	the	DET
cjfa-30908	57	17	determinants	determinant	NOUN
cjfa-30908	57	18	and	and	CCONJ
cjfa-30908	57	19	economic	economic	ADJ
cjfa-30908	57	20	consequences	consequence	NOUN
cjfa-30908	57	21	of	of	ADP
cjfa-30908	57	22	taking	take	VERB
cjfa-30908	57	23	interest	interest	NOUN
cjfa-30908	57	24	payment	payment	NOUN
cjfa-30908	57	25	into	into	ADP
cjfa-30908	57	26	account	account	NOUN
cjfa-30908	57	27	in	in	ADP
cjfa-30908	57	28	operating	operate	VERB
cjfa-30908	57	29	cash	cash	NOUN
cjfa-30908	57	30	flows	flow	NOUN
cjfa-30908	57	31	.	.	PUNCT
cjfa-30908	58	1	they	they	PRON
cjfa-30908	58	2	showed	show	VERB
cjfa-30908	58	3	that	that	SCONJ
cjfa-30908	58	4	“	"	PUNCT
cjfa-30908	58	5	distressed	distressed	ADJ
cjfa-30908	58	6	companies	company	NOUN
cjfa-30908	58	7	,	,	PUNCT
cjfa-30908	58	8	companies	company	NOUN
cjfa-30908	58	9	with	with	ADP
cjfa-30908	58	10	high	high	ADJ
cjfa-30908	58	11	interest	interest	NOUN
cjfa-30908	58	12	payments	payment	NOUN
cjfa-30908	58	13	,	,	PUNCT
cjfa-30908	58	14	companies	company	NOUN
cjfa-30908	58	15	with	with	ADP
cjfa-30908	58	16	majority	majority	NOUN
cjfa-30908	58	17	stake	stake	NOUN
cjfa-30908	58	18	in	in	ADP
cjfa-30908	58	19	banks	bank	NOUN
cjfa-30908	58	20	and	and	CCONJ
cjfa-30908	58	21	listed	list	VERB
cjfa-30908	58	22	companies	company	NOUN
cjfa-30908	58	23	tend	tend	VERB
cjfa-30908	58	24	to	to	PART
cjfa-30908	58	25	change	change	VERB
cjfa-30908	58	26	interest	interest	NOUN
cjfa-30908	58	27	payments	payment	NOUN
cjfa-30908	58	28	from	from	ADP
cjfa-30908	58	29	the	the	DET
cjfa-30908	58	30	operating	operate	VERB
cjfa-30908	58	31	state	state	NOUN
cjfa-30908	58	32	to	to	ADP
cjfa-30908	58	33	the	the	DET
cjfa-30908	58	34	statement	statement	NOUN
cjfa-30908	58	35	of	of	ADP
cjfa-30908	58	36	financing	financing	NOUN
cjfa-30908	58	37	flows	flow	NOUN
cjfa-30908	58	38	,	,	PUNCT
cjfa-30908	58	39	thereby	thereby	ADV
cjfa-30908	58	40	increasing	increase	VERB
cjfa-30908	58	41	the	the	DET
cjfa-30908	58	42	total	total	ADJ
cjfa-30908	58	43	amount	amount	NOUN
cjfa-30908	58	44	of	of	ADP
cjfa-30908	58	45	operating	operate	VERB
cjfa-30908	58	46	cash	cash	NOUN
cjfa-30908	58	47	flows	flow	NOUN
cjfa-30908	58	48	”	"	PUNCT
cjfa-30908	58	49	(	(	PUNCT
cjfa-30908	58	50	baik	baik	NOUN
cjfa-30908	58	51	et	et	NOUN
cjfa-30908	58	52	al	al	PROPN
cjfa-30908	58	53	.	.	PROPN
cjfa-30908	58	54	,	,	PUNCT
cjfa-30908	58	55	2016	2016	NUM
cjfa-30908	58	56	,	,	PUNCT
cjfa-30908	58	57	p.	p.	NOUN
cjfa-30908	58	58	1	1	NUM
cjfa-30908	58	59	)	)	PUNCT
cjfa-30908	58	60	.	.	PUNCT
cjfa-30908	59	1	pierk	pierk	PROPN
cjfa-30908	59	2	and	and	CCONJ
cjfa-30908	59	3	weil	weil	PROPN
cjfa-30908	59	4	(	(	PUNCT
cjfa-30908	59	5	2016	2016	NUM
cjfa-30908	59	6	)	)	PUNCT
cjfa-30908	59	7	have	have	AUX
cjfa-30908	59	8	shown	show	VERB
cjfa-30908	59	9	that	that	SCONJ
cjfa-30908	59	10	companies	company	NOUN
cjfa-30908	59	11	early	early	ADV
cjfa-30908	59	12	adopt	adopt	VERB
cjfa-30908	59	13	new	new	ADJ
cjfa-30908	59	14	regulations	regulation	NOUN
cjfa-30908	59	15	that	that	PRON
cjfa-30908	59	16	tend	tend	VERB
cjfa-30908	59	17	to	to	PART
cjfa-30908	59	18	improve	improve	VERB
cjfa-30908	59	19	the	the	DET
cjfa-30908	59	20	amount	amount	NOUN
cjfa-30908	59	21	of	of	ADP
cjfa-30908	59	22	revenue	revenue	NOUN
cjfa-30908	59	23	and	and	CCONJ
cjfa-30908	59	24	financial	financial	ADJ
cjfa-30908	59	25	performance	performance	NOUN
cjfa-30908	59	26	.	.	PUNCT
cjfa-30908	60	1	according	accord	VERB
cjfa-30908	60	2	to	to	ADP
cjfa-30908	60	3	de	de	X
cjfa-30908	60	4	simone	simone	X
cjfa-30908	60	5	(	(	PUNCT
cjfa-30908	60	6	2016	2016	NUM
cjfa-30908	60	7	)	)	PUNCT
cjfa-30908	60	8	,	,	PUNCT
cjfa-30908	60	9	tax	tax	NOUN
cjfa-30908	60	10	incentives	incentive	NOUN
cjfa-30908	60	11	affect	affect	VERB
cjfa-30908	60	12	the	the	DET
cjfa-30908	60	13	choice	choice	NOUN
cjfa-30908	60	14	of	of	ADP
cjfa-30908	60	15	accounting	accounting	NOUN
cjfa-30908	60	16	framework	framework	NOUN
cjfa-30908	60	17	in	in	ADP
cjfa-30908	60	18	countries	country	NOUN
cjfa-30908	60	19	that	that	PRON
cjfa-30908	60	20	allow	allow	VERB
cjfa-30908	60	21	but	but	CCONJ
cjfa-30908	60	22	do	do	AUX
cjfa-30908	60	23	not	not	PART
cjfa-30908	60	24	require	require	VERB
cjfa-30908	60	25	the	the	DET
cjfa-30908	60	26	application	application	NOUN
cjfa-30908	60	27	of	of	ADP
cjfa-30908	60	28	ias/	ias/	PROPN
cjfa-30908	60	29	 	 	SPACE
cjfa-30908	60	30	ifrs	ifrs	NOUN
cjfa-30908	60	31	standards	standard	NOUN
cjfa-30908	60	32	for	for	ADP
cjfa-30908	60	33	individual	individual	ADJ
cjfa-30908	60	34	accounts	account	NOUN
cjfa-30908	60	35	and	and	CCONJ
cjfa-30908	60	36	cross	cross	ADJ
cjfa-30908	60	37	-	-	ADJ
cjfa-30908	60	38	border	border	ADJ
cjfa-30908	60	39	investments	investment	NOUN
cjfa-30908	60	40	through	through	ADP
cjfa-30908	60	41	the	the	DET
cjfa-30908	60	42	transfer	transfer	NOUN
cjfa-30908	60	43	of	of	ADP
cjfa-30908	60	44	income	income	NOUN
cjfa-30908	60	45	through	through	ADP
cjfa-30908	60	46	the	the	DET
cjfa-30908	60	47	transfer	transfer	NOUN
cjfa-30908	60	48	price	price	NOUN
cjfa-30908	60	49	mechanism	mechanism	NOUN
cjfa-30908	60	50	are	be	AUX
cjfa-30908	60	51	motivated	motivate	VERB
cjfa-30908	60	52	by	by	ADP
cjfa-30908	60	53	tax	tax	NOUN
cjfa-30908	60	54	reasons	reason	NOUN
cjfa-30908	60	55	and	and	CCONJ
cjfa-30908	60	56	not	not	PART
cjfa-30908	60	57	by	by	ADP
cjfa-30908	60	58	the	the	DET
cjfa-30908	60	59	adoption	adoption	NOUN
cjfa-30908	60	60	or	or	CCONJ
cjfa-30908	60	61	not	not	PART
cjfa-30908	60	62	of	of	ADP
cjfa-30908	60	63	ias	ias	PROPN
cjfa-30908	60	64	/	/	SYM
cjfa-30908	60	65	ifrs	ifrs	PROPN
cjfa-30908	60	66	standards	standard	NOUN
cjfa-30908	60	67	.	.	PUNCT
cjfa-30908	61	1	pressure	pressure	NOUN
cjfa-30908	61	2	groups	group	NOUN
cjfa-30908	61	3	in	in	ADP
cjfa-30908	61	4	the	the	DET
cjfa-30908	61	5	standardization	standardization	NOUN
cjfa-30908	61	6	process	process	NOUN
cjfa-30908	61	7	have	have	AUX
cjfa-30908	61	8	been	be	AUX
cjfa-30908	61	9	identified	identify	VERB
cjfa-30908	61	10	by	by	ADP
cjfa-30908	61	11	bamber	bamber	NOUN
cjfa-30908	61	12	and	and	CCONJ
cjfa-30908	61	13	mcmeeking	mcmeeke	VERB
cjfa-30908	61	14	(	(	PUNCT
cjfa-30908	61	15	2016	2016	NUM
cjfa-30908	61	16	)	)	PUNCT
cjfa-30908	61	17	.	.	PUNCT
cjfa-30908	62	1	they	they	PRON
cjfa-30908	62	2	have	have	AUX
cjfa-30908	62	3	shown	show	VERB
cjfa-30908	62	4	that	that	SCONJ
cjfa-30908	62	5	the	the	DET
cjfa-30908	62	6	stakeholders	stakeholder	NOUN
cjfa-30908	62	7	(	(	PUNCT
cjfa-30908	62	8	preparers	preparer	NOUN
cjfa-30908	62	9	,	,	PUNCT
cjfa-30908	62	10	users	user	NOUN
cjfa-30908	62	11	and	and	CCONJ
cjfa-30908	62	12	professional	professional	ADJ
cjfa-30908	62	13	and	and	CCONJ
cjfa-30908	62	14	regulatory	regulatory	ADJ
cjfa-30908	62	15	bodies	body	NOUN
cjfa-30908	62	16	)	)	PUNCT
cjfa-30908	62	17	have	have	VERB
cjfa-30908	62	18	more	more	ADJ
cjfa-30908	62	19	influence	influence	NOUN
cjfa-30908	62	20	than	than	ADP
cjfa-30908	62	21	the	the	DET
cjfa-30908	62	22	accounting	accounting	NOUN
cjfa-30908	62	23	bodies	body	NOUN
cjfa-30908	62	24	on	on	ADP
cjfa-30908	62	25	the	the	DET
cjfa-30908	62	26	process	process	NOUN
cjfa-30908	62	27	of	of	ADP
cjfa-30908	62	28	standardization	standardization	NOUN
cjfa-30908	62	29	and	and	CCONJ
cjfa-30908	62	30	amendments	amendment	NOUN
cjfa-30908	62	31	to	to	ADP
cjfa-30908	62	32	international	international	ADJ
cjfa-30908	62	33	accounting	accounting	NOUN
cjfa-30908	62	34	standards	standard	NOUN
cjfa-30908	62	35	and	and	CCONJ
cjfa-30908	62	36	more	more	ADV
cjfa-30908	62	37	precisely	precisely	ADV
cjfa-30908	62	38	on	on	ADP
cjfa-30908	62	39	discussions	discussion	NOUN
cjfa-30908	62	40	and	and	CCONJ
cjfa-30908	62	41	debates	debate	NOUN
cjfa-30908	62	42	taking	take	VERB
cjfa-30908	62	43	place	place	NOUN
cjfa-30908	62	44	under	under	ADP
cjfa-30908	62	45	the	the	DET
cjfa-30908	62	46	accounting	accounting	NOUN
cjfa-30908	62	47	standard	standard	NOUN
cjfa-30908	62	48	relating	relate	VERB
cjfa-30908	62	49	to	to	ADP
cjfa-30908	62	50	ifrs7	ifrs7	VERB
cjfa-30908	62	51	financial	financial	ADJ
cjfa-30908	62	52	instruments	instrument	NOUN
cjfa-30908	62	53	from	from	ADP
cjfa-30908	62	54	the	the	DET
cjfa-30908	62	55	exposure	exposure	NOUN
cjfa-30908	62	56	draft	draft	NOUN
cjfa-30908	62	57	until	until	ADP
cjfa-30908	62	58	its	its	PRON
cjfa-30908	62	59	final	final	ADJ
cjfa-30908	62	60	approval	approval	NOUN
cjfa-30908	62	61	.	.	PUNCT
cjfa-30908	63	1	in	in	ADP
cjfa-30908	63	2	addition	addition	NOUN
cjfa-30908	63	3	,	,	PUNCT
cjfa-30908	63	4	they	they	PRON
cjfa-30908	63	5	found	find	VERB
cjfa-30908	63	6	that	that	SCONJ
cjfa-30908	63	7	the	the	DET
cjfa-30908	63	8	iasb	iasb	NOUN
cjfa-30908	63	9	reacted	react	VERB
cjfa-30908	63	10	much	much	ADV
cjfa-30908	63	11	less	less	ADJ
cjfa-30908	63	12	to	to	ADP
cjfa-30908	63	13	proposals	proposal	NOUN
cjfa-30908	63	14	from	from	ADP
cjfa-30908	63	15	the	the	DET
cjfa-30908	63	16	united	united	ADJ
cjfa-30908	63	17	kingdom	kingdom	NOUN
cjfa-30908	63	18	than	than	ADP
cjfa-30908	63	19	to	to	ADP
cjfa-30908	63	20	comments	comment	NOUN
cjfa-30908	63	21	from	from	ADP
cjfa-30908	63	22	the	the	DET
cjfa-30908	63	23	united	united	PROPN
cjfa-30908	63	24	states	states	PROPN
cjfa-30908	63	25	.	.	PUNCT
cjfa-30908	64	1	environmental	environmental	ADJ
cjfa-30908	64	2	factors	factor	NOUN
cjfa-30908	64	3	are	be	AUX
cjfa-30908	64	4	advanced	advanced	ADJ
cjfa-30908	64	5	in	in	ADP
cjfa-30908	64	6	the	the	DET
cjfa-30908	64	7	literature	literature	NOUN
cjfa-30908	64	8	as	as	ADP
cjfa-30908	64	9	major	major	ADJ
cjfa-30908	64	10	determinants	determinant	NOUN
cjfa-30908	64	11	of	of	ADP
cjfa-30908	64	12	information	information	NOUN
cjfa-30908	64	13	disclosure	disclosure	NOUN
cjfa-30908	64	14	,	,	PUNCT
cjfa-30908	64	15	regardless	regardless	ADV
cjfa-30908	64	16	of	of	ADP
cjfa-30908	64	17	its	its	PRON
cjfa-30908	64	18	nature	nature	NOUN
cjfa-30908	64	19	,	,	PUNCT
cjfa-30908	64	20	quantity	quantity	NOUN
cjfa-30908	64	21	and	and	CCONJ
cjfa-30908	64	22	quality	quality	NOUN
cjfa-30908	64	23	.	.	PUNCT
cjfa-30908	65	1	in	in	ADP
cjfa-30908	65	2	this	this	DET
cjfa-30908	65	3	sense	sense	NOUN
cjfa-30908	65	4	,	,	PUNCT
cjfa-30908	65	5	joliet	joliet	PROPN
cjfa-30908	65	6	and	and	CCONJ
cjfa-30908	65	7	muller	muller	PROPN
cjfa-30908	65	8	(	(	PUNCT
cjfa-30908	65	9	2016	2016	NUM
cjfa-30908	65	10	)	)	PUNCT
cjfa-30908	65	11	have	have	AUX
cjfa-30908	65	12	identified	identify	VERB
cjfa-30908	65	13	attractive	attractive	ADJ
cjfa-30908	65	14	areas	area	NOUN
cjfa-30908	65	15	of	of	ADP
cjfa-30908	65	16	foreign	foreign	ADJ
cjfa-30908	65	17	direct	direct	ADJ
cjfa-30908	65	18	investment	investment	NOUN
cjfa-30908	65	19	which	which	PRON
cjfa-30908	65	20	are	be	AUX
cjfa-30908	65	21	peaceful	peaceful	ADJ
cjfa-30908	65	22	asia	asia	PROPN
cjfa-30908	65	23	and	and	CCONJ
cjfa-30908	65	24	the	the	DET
cjfa-30908	65	25	united	united	ADJ
cjfa-30908	65	26	kingdom	kingdom	NOUN
cjfa-30908	65	27	but	but	CCONJ
cjfa-30908	65	28	not	not	PART
cjfa-30908	65	29	lathedi	lathedi	PROPN
cjfa-30908	65	30	baazaoui14	baazaoui14	PROPN
cjfa-30908	65	31	in	in	ADP
cjfa-30908	65	32	america	america	PROPN
cjfa-30908	65	33	,	,	PUNCT
cjfa-30908	65	34	based	base	VERB
cjfa-30908	65	35	on	on	ADP
cjfa-30908	65	36	the	the	DET
cjfa-30908	65	37	informational	informational	ADJ
cjfa-30908	65	38	content	content	NOUN
cjfa-30908	65	39	of	of	ADP
cjfa-30908	65	40	the	the	DET
cjfa-30908	65	41	communication	communication	NOUN
cjfa-30908	65	42	of	of	ADP
cjfa-30908	65	43	profits	profit	NOUN
cjfa-30908	65	44	and	and	CCONJ
cjfa-30908	65	45	sector	sector	NOUN
cjfa-30908	65	46	information	information	NOUN
cjfa-30908	65	47	and	and	CCONJ
cjfa-30908	65	48	elshandidy	elshandidy	NOUN
cjfa-30908	65	49	,	,	PUNCT
cjfa-30908	65	50	fraser	fraser	NOUN
cjfa-30908	65	51	and	and	CCONJ
cjfa-30908	65	52	hussainey	hussainey	NOUN
cjfa-30908	65	53	(	(	PUNCT
cjfa-30908	65	54	2015	2015	NUM
cjfa-30908	65	55	)	)	PUNCT
cjfa-30908	65	56	have	have	AUX
cjfa-30908	65	57	shown	show	VERB
cjfa-30908	65	58	that	that	SCONJ
cjfa-30908	65	59	both	both	CCONJ
cjfa-30908	65	60	mandatory	mandatory	ADJ
cjfa-30908	65	61	and	and	CCONJ
cjfa-30908	65	62	voluntary	voluntary	ADJ
cjfa-30908	65	63	risk	risk	NOUN
cjfa-30908	65	64	disclosure	disclosure	NOUN
cjfa-30908	65	65	presents	present	VERB
cjfa-30908	65	66	a	a	DET
cjfa-30908	65	67	high	high	ADJ
cjfa-30908	65	68	level	level	NOUN
cjfa-30908	65	69	for	for	ADP
cjfa-30908	65	70	german	german	ADJ
cjfa-30908	65	71	firms	firm	NOUN
cjfa-30908	65	72	compared	compare	VERB
cjfa-30908	65	73	to	to	ADP
cjfa-30908	65	74	british	british	ADJ
cjfa-30908	65	75	and	and	CCONJ
cjfa-30908	65	76	american	american	ADJ
cjfa-30908	65	77	firms	firm	NOUN
cjfa-30908	65	78	.	.	PUNCT
cjfa-30908	66	1	they	they	PRON
cjfa-30908	66	2	also	also	ADV
cjfa-30908	66	3	showed	show	VERB
cjfa-30908	66	4	that	that	SCONJ
cjfa-30908	66	5	disclosure	disclosure	NOUN
cjfa-30908	66	6	varies	vary	VERB
cjfa-30908	66	7	according	accord	VERB
cjfa-30908	66	8	to	to	ADP
cjfa-30908	66	9	the	the	DET
cjfa-30908	66	10	specific	specific	ADJ
cjfa-30908	66	11	characteristics	characteristic	NOUN
cjfa-30908	66	12	of	of	ADP
cjfa-30908	66	13	the	the	DET
cjfa-30908	66	14	firm	firm	NOUN
cjfa-30908	66	15	,	,	PUNCT
cjfa-30908	66	16	the	the	DET
cjfa-30908	66	17	national	national	ADJ
cjfa-30908	66	18	characteristics	characteristic	NOUN
cjfa-30908	66	19	of	of	ADP
cjfa-30908	66	20	the	the	DET
cjfa-30908	66	21	country	country	NOUN
cjfa-30908	66	22	(	(	PUNCT
cjfa-30908	66	23	legal	legal	ADJ
cjfa-30908	66	24	system	system	NOUN
cjfa-30908	66	25	and	and	CCONJ
cjfa-30908	66	26	cultural	cultural	ADJ
cjfa-30908	66	27	values	value	NOUN
cjfa-30908	66	28	)	)	PUNCT
cjfa-30908	66	29	and	and	CCONJ
cjfa-30908	66	30	the	the	DET
cjfa-30908	66	31	systematic	systematic	ADJ
cjfa-30908	66	32	risk	risk	NOUN
cjfa-30908	66	33	.	.	PUNCT
cjfa-30908	67	1	for	for	ADP
cjfa-30908	67	2	their	their	PRON
cjfa-30908	67	3	part	part	NOUN
cjfa-30908	67	4	,	,	PUNCT
cjfa-30908	67	5	lin	lin	PROPN
cjfa-30908	67	6	and	and	CCONJ
cjfa-30908	67	7	nienhaus	nienhaus	PROPN
cjfa-30908	67	8	(	(	PUNCT
cjfa-30908	67	9	2015	2015	NUM
cjfa-30908	67	10	)	)	PUNCT
cjfa-30908	67	11	showed	show	VERB
cjfa-30908	67	12	that	that	SCONJ
cjfa-30908	67	13	german	german	ADJ
cjfa-30908	67	14	firms	firm	NOUN
cjfa-30908	67	15	were	be	AUX
cjfa-30908	67	16	able	able	ADJ
cjfa-30908	67	17	to	to	PART
cjfa-30908	67	18	reduce	reduce	VERB
cjfa-30908	67	19	the	the	DET
cjfa-30908	67	20	systematic	systematic	ADJ
cjfa-30908	67	21	risk	risk	NOUN
cjfa-30908	67	22	and	and	CCONJ
cjfa-30908	67	23	the	the	DET
cjfa-30908	67	24	cost	cost	NOUN
cjfa-30908	67	25	of	of	ADP
cjfa-30908	67	26	capital	capital	NOUN
cjfa-30908	67	27	after	after	ADP
cjfa-30908	67	28	the	the	DET
cjfa-30908	67	29	change	change	NOUN
cjfa-30908	67	30	of	of	ADP
cjfa-30908	67	31	the	the	DET
cjfa-30908	67	32	german	german	ADJ
cjfa-30908	67	33	or	or	CCONJ
cjfa-30908	67	34	american	american	ADJ
cjfa-30908	67	35	accounting	accounting	NOUN
cjfa-30908	67	36	standards	standard	NOUN
cjfa-30908	67	37	by	by	ADP
cjfa-30908	67	38	the	the	DET
cjfa-30908	67	39	international	international	ADJ
cjfa-30908	67	40	ias	ias	PROPN
cjfa-30908	67	41	/	/	SYM
cjfa-30908	67	42	ifrs	ifrs	PROPN
cjfa-30908	67	43	standards	standard	NOUN
cjfa-30908	67	44	requiring	require	VERB
cjfa-30908	67	45	more	more	ADJ
cjfa-30908	67	46	disclosure	disclosure	NOUN
cjfa-30908	67	47	and	and	CCONJ
cjfa-30908	67	48	wilford	wilford	PROPN
cjfa-30908	67	49	(	(	PUNCT
cjfa-30908	67	50	2016	2016	NUM
cjfa-30908	67	51	)	)	PUNCT
cjfa-30908	67	52	showed	show	VERB
cjfa-30908	67	53	that	that	SCONJ
cjfa-30908	67	54	foreign	foreign	ADJ
cjfa-30908	67	55	companies	company	NOUN
cjfa-30908	67	56	submitting	submit	VERB
cjfa-30908	67	57	ias	ias	PROPN
cjfa-30908	67	58	/	/	SYM
cjfa-30908	67	59	ifrs	ifrs	ADJ
cjfa-30908	67	60	financial	financial	ADJ
cjfa-30908	67	61	statements	statement	NOUN
cjfa-30908	67	62	to	to	ADP
cjfa-30908	67	63	the	the	DET
cjfa-30908	67	64	securities	securities	PROPN
cjfa-30908	67	65	and	and	CCONJ
cjfa-30908	67	66	exchange	exchange	PROPN
cjfa-30908	67	67	committee	committee	PROPN
cjfa-30908	67	68	report	report	VERB
cjfa-30908	67	69	fewer	few	ADJ
cjfa-30908	67	70	weaknesses	weakness	NOUN
cjfa-30908	67	71	in	in	ADP
cjfa-30908	67	72	the	the	DET
cjfa-30908	67	73	internal	internal	ADJ
cjfa-30908	67	74	control	control	NOUN
cjfa-30908	67	75	system	system	NOUN
cjfa-30908	67	76	when	when	SCONJ
cjfa-30908	67	77	they	they	PRON
cjfa-30908	67	78	come	come	VERB
cjfa-30908	67	79	from	from	ADP
cjfa-30908	67	80	countries	country	NOUN
cjfa-30908	67	81	with	with	ADP
cjfa-30908	67	82	high	high	ADJ
cjfa-30908	67	83	regulations	regulation	NOUN
cjfa-30908	67	84	and	and	CCONJ
cjfa-30908	67	85	report	report	VERB
cjfa-30908	67	86	more	more	ADJ
cjfa-30908	67	87	weaknesses	weakness	NOUN
cjfa-30908	67	88	in	in	ADP
cjfa-30908	67	89	the	the	DET
cjfa-30908	67	90	internal	internal	ADJ
cjfa-30908	67	91	control	control	NOUN
cjfa-30908	67	92	system	system	NOUN
cjfa-30908	67	93	when	when	SCONJ
cjfa-30908	67	94	they	they	PRON
cjfa-30908	67	95	come	come	VERB
cjfa-30908	67	96	from	from	ADP
cjfa-30908	67	97	countries	country	NOUN
cjfa-30908	67	98	with	with	ADP
cjfa-30908	67	99	weak	weak	ADJ
cjfa-30908	67	100	internal	internal	ADJ
cjfa-30908	67	101	control	control	NOUN
cjfa-30908	67	102	system	system	NOUN
cjfa-30908	67	103	regulations	regulation	NOUN
cjfa-30908	67	104	.	.	PUNCT
cjfa-30908	68	1	ghio	ghio	PROPN
cjfa-30908	68	2	and	and	CCONJ
cjfa-30908	68	3	verona	verona	PROPN
cjfa-30908	68	4	(	(	PUNCT
cjfa-30908	68	5	2015	2015	NUM
cjfa-30908	68	6	,	,	PUNCT
cjfa-30908	68	7	p.	p.	NOUN
cjfa-30908	68	8	121	121	NUM
cjfa-30908	68	9	)	)	PUNCT
cjfa-30908	68	10	found	find	VERB
cjfa-30908	68	11	that	that	SCONJ
cjfa-30908	68	12	the	the	DET
cjfa-30908	68	13	political	political	ADJ
cjfa-30908	68	14	,	,	PUNCT
cjfa-30908	68	15	cultural	cultural	ADJ
cjfa-30908	68	16	and	and	CCONJ
cjfa-30908	68	17	economic	economic	ADJ
cjfa-30908	68	18	dimensions	dimension	NOUN
cjfa-30908	68	19	are	be	AUX
cjfa-30908	68	20	behind	behind	ADP
cjfa-30908	68	21	the	the	DET
cjfa-30908	68	22	choice	choice	NOUN
cjfa-30908	68	23	of	of	ADP
cjfa-30908	68	24	the	the	DET
cjfa-30908	68	25	process	process	NOUN
cjfa-30908	68	26	of	of	ADP
cjfa-30908	68	27	convergence	convergence	NOUN
cjfa-30908	68	28	towards	towards	ADP
cjfa-30908	68	29	international	international	ADJ
cjfa-30908	68	30	ias	ias	PROPN
cjfa-30908	68	31	/	/	SYM
cjfa-30908	68	32	ifrs	ifrs	PROPN
cjfa-30908	68	33	standards	standard	NOUN
cjfa-30908	68	34	between	between	ADP
cjfa-30908	68	35	a	a	DET
cjfa-30908	68	36	simple	simple	ADJ
cjfa-30908	68	37	imitation	imitation	NOUN
cjfa-30908	68	38	(	(	PUNCT
cjfa-30908	68	39	the	the	DET
cjfa-30908	68	40	case	case	NOUN
cjfa-30908	68	41	of	of	ADP
cjfa-30908	68	42	russia	russia	PROPN
cjfa-30908	68	43	and	and	CCONJ
cjfa-30908	68	44	brazil	brazil	PROPN
cjfa-30908	68	45	)	)	PUNCT
cjfa-30908	68	46	and	and	CCONJ
cjfa-30908	68	47	the	the	DET
cjfa-30908	68	48	actual	actual	ADJ
cjfa-30908	68	49	translation	translation	NOUN
cjfa-30908	68	50	with	with	ADP
cjfa-30908	68	51	certain	certain	ADJ
cjfa-30908	68	52	modifications	modification	NOUN
cjfa-30908	68	53	(	(	PUNCT
cjfa-30908	68	54	the	the	DET
cjfa-30908	68	55	case	case	NOUN
cjfa-30908	68	56	of	of	ADP
cjfa-30908	68	57	china	china	PROPN
cjfa-30908	68	58	and	and	CCONJ
cjfa-30908	68	59	india	india	PROPN
cjfa-30908	68	60	)	)	PUNCT
cjfa-30908	68	61	and	and	CCONJ
cjfa-30908	68	62	cerbioni	cerbioni	VERB
cjfa-30908	68	63	,	,	PUNCT
cjfa-30908	68	64	fabrizi	fabrizi	ADJ
cjfa-30908	68	65	and	and	CCONJ
cjfa-30908	68	66	parbonetti	parbonetti	ADJ
cjfa-30908	68	67	(	(	PUNCT
cjfa-30908	68	68	2015	2015	NUM
cjfa-30908	68	69	,	,	PUNCT
cjfa-30908	68	70	p.	p.	NOUN
cjfa-30908	68	71	174	174	NUM
cjfa-30908	68	72	)	)	PUNCT
cjfa-30908	68	73	have	have	AUX
cjfa-30908	68	74	shown	show	VERB
cjfa-30908	68	75	that	that	SCONJ
cjfa-30908	68	76	the	the	DET
cjfa-30908	68	77	financial	financial	ADJ
cjfa-30908	68	78	crisis	crisis	NOUN
cjfa-30908	68	79	has	have	AUX
cjfa-30908	68	80	shown	show	VERB
cjfa-30908	68	81	that	that	SCONJ
cjfa-30908	68	82	the	the	DET
cjfa-30908	68	83	accounting	accounting	NOUN
cjfa-30908	68	84	rules	rule	NOUN
cjfa-30908	68	85	have	have	AUX
cjfa-30908	68	86	not	not	PART
cjfa-30908	68	87	kept	keep	VERB
cjfa-30908	68	88	pace	pace	NOUN
cjfa-30908	68	89	complex	complex	ADJ
cjfa-30908	68	90	developments	development	NOUN
cjfa-30908	68	91	in	in	ADP
cjfa-30908	68	92	financial	financial	ADJ
cjfa-30908	68	93	transactions	transaction	NOUN
cjfa-30908	68	94	such	such	ADJ
cjfa-30908	68	95	as	as	ADP
cjfa-30908	68	96	securitization	securitization	NOUN
cjfa-30908	68	97	and	and	CCONJ
cjfa-30908	68	98	have	have	AUX
cjfa-30908	68	99	given	give	VERB
cjfa-30908	68	100	managers	manager	NOUN
cjfa-30908	68	101	a	a	DET
cjfa-30908	68	102	lot	lot	NOUN
cjfa-30908	68	103	of	of	ADP
cjfa-30908	68	104	leeway	leeway	NOUN
cjfa-30908	68	105	.	.	PUNCT
cjfa-30908	69	1	the	the	DET
cjfa-30908	69	2	application	application	NOUN
cjfa-30908	69	3	of	of	ADP
cjfa-30908	69	4	international	international	ADJ
cjfa-30908	69	5	standards	standard	NOUN
cjfa-30908	69	6	in	in	ADP
cjfa-30908	69	7	complex	complex	ADJ
cjfa-30908	69	8	social	social	ADJ
cjfa-30908	69	9	contexts	contexts	NOUN
cjfa-30908	69	10	is	be	AUX
cjfa-30908	69	11	facing	face	VERB
cjfa-30908	69	12	resistance	resistance	NOUN
cjfa-30908	69	13	from	from	ADP
cjfa-30908	69	14	their	their	PRON
cjfa-30908	69	15	users	user	NOUN
cjfa-30908	69	16	in	in	ADP
cjfa-30908	69	17	seeking	seek	VERB
cjfa-30908	69	18	to	to	PART
cjfa-30908	69	19	guarantee	guarantee	VERB
cjfa-30908	69	20	their	their	PRON
cjfa-30908	69	21	interests	interest	NOUN
cjfa-30908	69	22	,	,	PUNCT
cjfa-30908	69	23	thus	thus	ADV
cjfa-30908	69	24	demanding	demand	VERB
cjfa-30908	69	25	on	on	ADP
cjfa-30908	69	26	the	the	DET
cjfa-30908	69	27	part	part	NOUN
cjfa-30908	69	28	of	of	ADP
cjfa-30908	69	29	the	the	DET
cjfa-30908	69	30	global	global	ADJ
cjfa-30908	69	31	preparer	preparer	NOUN
cjfa-30908	69	32	of	of	ADP
cjfa-30908	69	33	these	these	DET
cjfa-30908	69	34	standards	standard	NOUN
cjfa-30908	69	35	the	the	DET
cjfa-30908	69	36	iasb	iasb	NOUN
cjfa-30908	69	37	to	to	PART
cjfa-30908	69	38	be	be	AUX
cjfa-30908	69	39	more	more	ADV
cjfa-30908	69	40	vigilant	vigilant	ADJ
cjfa-30908	69	41	in	in	ADP
cjfa-30908	69	42	resolving	resolve	VERB
cjfa-30908	69	43	this	this	DET
cjfa-30908	69	44	type	type	NOUN
cjfa-30908	69	45	of	of	ADP
cjfa-30908	69	46	challenge	challenge	NOUN
cjfa-30908	69	47	(	(	PUNCT
cjfa-30908	69	48	maroun	maroun	PROPN
cjfa-30908	69	49	&	&	CCONJ
cjfa-30908	69	50	zijl	zijl	PROPN
cjfa-30908	69	51	,	,	PUNCT
cjfa-30908	69	52	2016	2016	NUM
cjfa-30908	69	53	)	)	PUNCT
cjfa-30908	69	54	.	.	PUNCT
cjfa-30908	70	1	accounting	accounting	NOUN
cjfa-30908	70	2	tends	tend	VERB
cjfa-30908	70	3	towards	towards	ADP
cjfa-30908	70	4	the	the	DET
cjfa-30908	70	5	adoption	adoption	NOUN
cjfa-30908	70	6	of	of	ADP
cjfa-30908	70	7	an	an	DET
cjfa-30908	70	8	integral	integral	ADJ
cjfa-30908	70	9	value	value	NOUN
cjfa-30908	70	10	approach	approach	NOUN
cjfa-30908	70	11	,	,	PUNCT
cjfa-30908	70	12	this	this	PRON
cjfa-30908	70	13	means	mean	VERB
cjfa-30908	70	14	that	that	SCONJ
cjfa-30908	70	15	the	the	DET
cjfa-30908	70	16	measurement	measurement	NOUN
cjfa-30908	70	17	of	of	ADP
cjfa-30908	70	18	the	the	DET
cjfa-30908	70	19	economic	economic	ADJ
cjfa-30908	70	20	value	value	NOUN
cjfa-30908	70	21	of	of	ADP
cjfa-30908	70	22	an	an	DET
cjfa-30908	70	23	accounting	accounting	NOUN
cjfa-30908	70	24	item	item	NOUN
cjfa-30908	70	25	can	can	AUX
cjfa-30908	70	26	influence	influence	VERB
cjfa-30908	70	27	the	the	DET
cjfa-30908	70	28	perception	perception	NOUN
cjfa-30908	70	29	of	of	ADP
cjfa-30908	70	30	the	the	DET
cjfa-30908	70	31	cultural	cultural	ADJ
cjfa-30908	70	32	value	value	NOUN
cjfa-30908	70	33	of	of	ADP
cjfa-30908	70	34	the	the	DET
cjfa-30908	70	35	item	item	NOUN
cjfa-30908	70	36	in	in	ADP
cjfa-30908	70	37	question	question	NOUN
cjfa-30908	70	38	(	(	PUNCT
cjfa-30908	70	39	ellwood	ellwood	PROPN
cjfa-30908	70	40	&	&	CCONJ
cjfa-30908	70	41	greenwood	greenwood	PROPN
cjfa-30908	70	42	,	,	PUNCT
cjfa-30908	70	43	2016	2016	NUM
cjfa-30908	70	44	)	)	PUNCT
cjfa-30908	70	45	.	.	PUNCT
cjfa-30908	71	1	measurement	measurement	NOUN
cjfa-30908	71	2	and	and	CCONJ
cjfa-30908	71	3	disclosure	disclosure	NOUN
cjfa-30908	71	4	practices	practice	NOUN
cjfa-30908	71	5	are	be	AUX
cjfa-30908	71	6	strongly	strongly	ADV
cjfa-30908	71	7	influenced	influence	VERB
cjfa-30908	71	8	by	by	ADP
cjfa-30908	71	9	environmental	environmental	ADJ
cjfa-30908	71	10	factors	factor	NOUN
cjfa-30908	71	11	in	in	ADP
cjfa-30908	71	12	the	the	DET
cjfa-30908	71	13	country	country	NOUN
cjfa-30908	71	14	.	.	PUNCT
cjfa-30908	72	1	xiao	xiao	PROPN
cjfa-30908	72	2	,	,	PUNCT
cjfa-30908	72	3	yang	yang	PROPN
cjfa-30908	72	4	and	and	CCONJ
cjfa-30908	72	5	chow	chow	PROPN
cjfa-30908	72	6	(	(	PUNCT
cjfa-30908	72	7	2004	2004	NUM
cjfa-30908	72	8	)	)	PUNCT
cjfa-30908	72	9	have	have	AUX
cjfa-30908	72	10	shown	show	VERB
cjfa-30908	72	11	that	that	PRON
cjfa-30908	72	12	country	country	NOUN
cjfa-30908	72	13	-	-	PUNCT
cjfa-30908	72	14	specific	specific	ADJ
cjfa-30908	72	15	country	country	NOUN
cjfa-30908	72	16	factors	factor	NOUN
cjfa-30908	72	17	are	be	AUX
cjfa-30908	72	18	determinants	determinant	NOUN
cjfa-30908	72	19	of	of	ADP
cjfa-30908	72	20	the	the	DET
cjfa-30908	72	21	explanation	explanation	NOUN
cjfa-30908	72	22	of	of	ADP
cjfa-30908	72	23	voluntary	voluntary	ADJ
cjfa-30908	72	24	disclosure	disclosure	NOUN
cjfa-30908	72	25	and	and	CCONJ
cjfa-30908	72	26	the	the	DET
cjfa-30908	72	27	extent	extent	NOUN
cjfa-30908	72	28	of	of	ADP
cjfa-30908	72	29	disclosure	disclosure	NOUN
cjfa-30908	72	30	in	in	ADP
cjfa-30908	72	31	content	content	NOUN
cjfa-30908	72	32	and	and	CCONJ
cjfa-30908	72	33	format	format	NOUN
cjfa-30908	72	34	.	.	PUNCT
cjfa-30908	73	1	thus	thus	ADV
cjfa-30908	73	2	,	,	PUNCT
cjfa-30908	73	3	audit	audit	NOUN
cjfa-30908	73	4	quality	quality	NOUN
cjfa-30908	73	5	,	,	PUNCT
cjfa-30908	73	6	foreign	foreign	ADJ
cjfa-30908	73	7	equity	equity	NOUN
cjfa-30908	73	8	participation	participation	NOUN
cjfa-30908	73	9	,	,	PUNCT
cjfa-30908	73	10	different	different	ADJ
cjfa-30908	73	11	classes	class	NOUN
cjfa-30908	73	12	of	of	ADP
cjfa-30908	73	13	shares	share	NOUN
cjfa-30908	73	14	and	and	CCONJ
cjfa-30908	73	15	regulations	regulation	NOUN
cjfa-30908	73	16	for	for	ADP
cjfa-30908	73	17	a	a	DET
cjfa-30908	73	18	new	new	ADJ
cjfa-30908	73	19	method	method	NOUN
cjfa-30908	73	20	of	of	ADP
cjfa-30908	73	21	calculating	calculate	VERB
cjfa-30908	73	22	the	the	DET
cjfa-30908	73	23	disclosure	disclosure	NOUN
cjfa-30908	73	24	index	index	NOUN
cjfa-30908	73	25	15	15	NUM
cjfa-30908	73	26	are	be	AUX
cjfa-30908	73	27	specific	specific	ADJ
cjfa-30908	73	28	variables	variable	NOUN
cjfa-30908	73	29	explaining	explain	VERB
cjfa-30908	73	30	voluntary	voluntary	ADJ
cjfa-30908	73	31	disclosure	disclosure	NOUN
cjfa-30908	73	32	as	as	ADV
cjfa-30908	73	33	well	well	ADV
cjfa-30908	73	34	as	as	ADP
cjfa-30908	73	35	the	the	DET
cjfa-30908	73	36	extent	extent	NOUN
cjfa-30908	73	37	of	of	ADP
cjfa-30908	73	38	disclosure	disclosure	NOUN
cjfa-30908	73	39	on	on	ADP
cjfa-30908	73	40	the	the	DET
cjfa-30908	73	41	internet	internet	NOUN
cjfa-30908	73	42	.	.	PUNCT
cjfa-30908	74	1	studies	study	NOUN
cjfa-30908	74	2	have	have	AUX
cjfa-30908	74	3	addressed	address	VERB
cjfa-30908	74	4	the	the	DET
cjfa-30908	74	5	impact	impact	NOUN
cjfa-30908	74	6	of	of	ADP
cjfa-30908	74	7	the	the	DET
cjfa-30908	74	8	firm	firm	NOUN
cjfa-30908	74	9	’s	’s	PART
cjfa-30908	74	10	and	and	CCONJ
cjfa-30908	74	11	society	society	NOUN
cjfa-30908	74	12	’s	’s	PART
cjfa-30908	74	13	characteristics	characteristic	NOUN
cjfa-30908	74	14	in	in	ADP
cjfa-30908	74	15	general	general	ADJ
cjfa-30908	74	16	on	on	ADP
cjfa-30908	74	17	disclosure	disclosure	NOUN
cjfa-30908	74	18	.	.	PUNCT
cjfa-30908	75	1	these	these	DET
cjfa-30908	75	2	characteristics	characteristic	NOUN
cjfa-30908	75	3	include	include	VERB
cjfa-30908	75	4	“	"	PUNCT
cjfa-30908	75	5	size	size	NOUN
cjfa-30908	75	6	,	,	PUNCT
cjfa-30908	75	7	listing	list	VERB
cjfa-30908	75	8	status	status	NOUN
cjfa-30908	75	9	,	,	PUNCT
cjfa-30908	75	10	performance	performance	NOUN
cjfa-30908	75	11	,	,	PUNCT
cjfa-30908	75	12	type	type	NOUN
cjfa-30908	75	13	of	of	ADP
cjfa-30908	75	14	industry	industry	NOUN
cjfa-30908	75	15	and	and	CCONJ
cjfa-30908	75	16	nature	nature	NOUN
cjfa-30908	75	17	of	of	ADP
cjfa-30908	75	18	audit	audit	NOUN
cjfa-30908	75	19	.	.	PUNCT
cjfa-30908	76	1	the	the	DET
cjfa-30908	76	2	characteristics	characteristic	NOUN
cjfa-30908	76	3	of	of	ADP
cjfa-30908	76	4	the	the	DET
cjfa-30908	76	5	country	country	NOUN
cjfa-30908	76	6	are	be	AUX
cjfa-30908	76	7	the	the	DET
cjfa-30908	76	8	size	size	NOUN
cjfa-30908	76	9	of	of	ADP
cjfa-30908	76	10	the	the	DET
cjfa-30908	76	11	financial	financial	ADJ
cjfa-30908	76	12	market	market	NOUN
cjfa-30908	76	13	,	,	PUNCT
cjfa-30908	76	14	the	the	DET
cjfa-30908	76	15	degree	degree	NOUN
cjfa-30908	76	16	of	of	ADP
cjfa-30908	76	17	economic	economic	ADJ
cjfa-30908	76	18	development	development	NOUN
cjfa-30908	76	19	,	,	PUNCT
cjfa-30908	76	20	the	the	DET
cjfa-30908	76	21	type	type	NOUN
cjfa-30908	76	22	of	of	ADP
cjfa-30908	76	23	the	the	DET
cjfa-30908	76	24	economy	economy	NOUN
cjfa-30908	76	25	,	,	PUNCT
cjfa-30908	76	26	the	the	DET
cjfa-30908	76	27	activity	activity	NOUN
cjfa-30908	76	28	of	of	ADP
cjfa-30908	76	29	the	the	DET
cjfa-30908	76	30	financial	financial	ADJ
cjfa-30908	76	31	market	market	NOUN
cjfa-30908	76	32	,	,	PUNCT
cjfa-30908	76	33	the	the	DET
cjfa-30908	76	34	dispersion	dispersion	NOUN
cjfa-30908	76	35	of	of	ADP
cjfa-30908	76	36	shares	share	NOUN
cjfa-30908	76	37	and	and	CCONJ
cjfa-30908	76	38	the	the	DET
cjfa-30908	76	39	culture	culture	NOUN
cjfa-30908	76	40	“	"	PUNCT
cjfa-30908	76	41	(	(	PUNCT
cjfa-30908	76	42	street	street	PROPN
cjfa-30908	76	43	&	&	CCONJ
cjfa-30908	76	44	bryant	bryant	PROPN
cjfa-30908	76	45	,	,	PUNCT
cjfa-30908	76	46	2009	2009	NUM
cjfa-30908	76	47	,	,	PUNCT
cjfa-30908	76	48	p.	p.	NOUN
cjfa-30908	76	49	307	307	NUM
cjfa-30908	76	50	)	)	PUNCT
cjfa-30908	76	51	.	.	PUNCT
cjfa-30908	77	1	previous	previous	ADJ
cjfa-30908	77	2	studies	study	NOUN
cjfa-30908	77	3	have	have	AUX
cjfa-30908	77	4	shown	show	VERB
cjfa-30908	77	5	the	the	DET
cjfa-30908	77	6	limitations	limitation	NOUN
cjfa-30908	77	7	of	of	ADP
cjfa-30908	77	8	the	the	DET
cjfa-30908	77	9	firm	firm	NOUN
cjfa-30908	77	10	’s	’s	PART
cjfa-30908	77	11	characteristics	characteristic	NOUN
cjfa-30908	77	12	in	in	ADP
cjfa-30908	77	13	explaining	explain	VERB
cjfa-30908	77	14	the	the	DET
cjfa-30908	77	15	disclosure	disclosure	NOUN
cjfa-30908	77	16	of	of	ADP
cjfa-30908	77	17	information	information	NOUN
cjfa-30908	77	18	.	.	PUNCT
cjfa-30908	78	1	they	they	PRON
cjfa-30908	78	2	have	have	AUX
cjfa-30908	78	3	incorporated	incorporate	VERB
cjfa-30908	78	4	cultural	cultural	ADJ
cjfa-30908	78	5	dimensions	dimension	NOUN
cjfa-30908	78	6	into	into	ADP
cjfa-30908	78	7	their	their	PRON
cjfa-30908	78	8	empirical	empirical	ADJ
cjfa-30908	78	9	validation	validation	NOUN
cjfa-30908	78	10	model	model	NOUN
cjfa-30908	78	11	because	because	SCONJ
cjfa-30908	78	12	they	they	PRON
cjfa-30908	78	13	consider	consider	VERB
cjfa-30908	78	14	that	that	SCONJ
cjfa-30908	78	15	the	the	DET
cjfa-30908	78	16	firm	firm	NOUN
cjfa-30908	78	17	’s	’s	PART
cjfa-30908	78	18	leaders	leader	NOUN
cjfa-30908	78	19	are	be	AUX
cjfa-30908	78	20	dominated	dominate	VERB
cjfa-30908	78	21	by	by	ADP
cjfa-30908	78	22	cultural	cultural	ADJ
cjfa-30908	78	23	values	value	NOUN
cjfa-30908	78	24	and	and	CCONJ
cjfa-30908	78	25	norms	norm	NOUN
cjfa-30908	78	26	.	.	PUNCT
cjfa-30908	79	1	two	two	NUM
cjfa-30908	79	2	firms	firm	NOUN
cjfa-30908	79	3	with	with	ADP
cjfa-30908	79	4	the	the	DET
cjfa-30908	79	5	same	same	ADJ
cjfa-30908	79	6	characteristics	characteristic	NOUN
cjfa-30908	79	7	but	but	CCONJ
cjfa-30908	79	8	belonging	belong	VERB
cjfa-30908	79	9	to	to	ADP
cjfa-30908	79	10	two	two	NUM
cjfa-30908	79	11	countries	country	NOUN
cjfa-30908	79	12	of	of	ADP
cjfa-30908	79	13	different	different	ADJ
cjfa-30908	79	14	cultures	culture	NOUN
cjfa-30908	79	15	do	do	AUX
cjfa-30908	79	16	not	not	PART
cjfa-30908	79	17	disclose	disclose	VERB
cjfa-30908	79	18	the	the	DET
cjfa-30908	79	19	same	same	ADJ
cjfa-30908	79	20	quantity	quantity	NOUN
cjfa-30908	79	21	or	or	CCONJ
cjfa-30908	79	22	the	the	DET
cjfa-30908	79	23	same	same	ADJ
cjfa-30908	79	24	quality	quality	NOUN
cjfa-30908	79	25	of	of	ADP
cjfa-30908	79	26	information	information	NOUN
cjfa-30908	79	27	,	,	PUNCT
cjfa-30908	79	28	which	which	PRON
cjfa-30908	79	29	shows	show	VERB
cjfa-30908	79	30	the	the	DET
cjfa-30908	79	31	importance	importance	NOUN
cjfa-30908	79	32	of	of	ADP
cjfa-30908	79	33	the	the	DET
cjfa-30908	79	34	effect	effect	NOUN
cjfa-30908	79	35	of	of	ADP
cjfa-30908	79	36	cultural	cultural	ADJ
cjfa-30908	79	37	dimensions	dimension	NOUN
cjfa-30908	79	38	on	on	ADP
cjfa-30908	79	39	the	the	DET
cjfa-30908	79	40	disclosure	disclosure	NOUN
cjfa-30908	79	41	of	of	ADP
cjfa-30908	79	42	information	information	NOUN
cjfa-30908	79	43	.	.	PUNCT
cjfa-30908	80	1	in	in	ADP
cjfa-30908	80	2	addition	addition	NOUN
cjfa-30908	80	3	,	,	PUNCT
cjfa-30908	80	4	research	research	NOUN
cjfa-30908	80	5	recommends	recommend	VERB
cjfa-30908	80	6	the	the	DET
cjfa-30908	80	7	consideration	consideration	NOUN
cjfa-30908	80	8	of	of	ADP
cjfa-30908	80	9	economic	economic	ADJ
cjfa-30908	80	10	factors	factor	NOUN
cjfa-30908	80	11	that	that	PRON
cjfa-30908	80	12	are	be	AUX
cjfa-30908	80	13	external	external	ADJ
cjfa-30908	80	14	and	and	CCONJ
cjfa-30908	80	15	exogenous	exogenous	ADJ
cjfa-30908	80	16	to	to	ADP
cjfa-30908	80	17	the	the	DET
cjfa-30908	80	18	firm	firm	NOUN
cjfa-30908	80	19	.	.	PUNCT
cjfa-30908	81	1	disclosure	disclosure	NOUN
cjfa-30908	81	2	research	research	NOUN
cjfa-30908	81	3	can	can	AUX
cjfa-30908	81	4	be	be	AUX
cjfa-30908	81	5	divided	divide	VERB
cjfa-30908	81	6	into	into	ADP
cjfa-30908	81	7	three	three	NUM
cjfa-30908	81	8	categories	category	NOUN
cjfa-30908	81	9	.	.	PUNCT
cjfa-30908	82	1	those	those	PRON
cjfa-30908	82	2	interested	interested	ADJ
cjfa-30908	82	3	in	in	ADP
cjfa-30908	82	4	the	the	DET
cjfa-30908	82	5	effect	effect	NOUN
cjfa-30908	82	6	of	of	ADP
cjfa-30908	82	7	the	the	DET
cjfa-30908	82	8	cultural	cultural	ADJ
cjfa-30908	82	9	,	,	PUNCT
cjfa-30908	82	10	economic	economic	ADJ
cjfa-30908	82	11	,	,	PUNCT
cjfa-30908	82	12	legal	legal	ADJ
cjfa-30908	82	13	,	,	PUNCT
cjfa-30908	82	14	tax	tax	NOUN
cjfa-30908	82	15	and	and	CCONJ
cjfa-30908	82	16	social	social	ADJ
cjfa-30908	82	17	dimensions	dimension	NOUN
cjfa-30908	82	18	(	(	PUNCT
cjfa-30908	82	19	category	category	NOUN
cjfa-30908	82	20	1	1	NUM
cjfa-30908	82	21	)	)	PUNCT
cjfa-30908	82	22	,	,	PUNCT
cjfa-30908	82	23	those	those	PRON
cjfa-30908	82	24	interested	interested	ADJ
cjfa-30908	82	25	in	in	ADP
cjfa-30908	82	26	the	the	DET
cjfa-30908	82	27	effect	effect	NOUN
cjfa-30908	82	28	of	of	ADP
cjfa-30908	82	29	the	the	DET
cjfa-30908	82	30	characteristics	characteristic	NOUN
cjfa-30908	82	31	of	of	ADP
cjfa-30908	82	32	the	the	DET
cjfa-30908	82	33	firm	firm	NOUN
cjfa-30908	82	34	(	(	PUNCT
cjfa-30908	82	35	category	category	NOUN
cjfa-30908	82	36	2	2	NUM
cjfa-30908	82	37	)	)	PUNCT
cjfa-30908	82	38	and	and	CCONJ
cjfa-30908	82	39	those	those	PRON
cjfa-30908	82	40	interested	interested	ADJ
cjfa-30908	82	41	in	in	ADP
cjfa-30908	82	42	the	the	DET
cjfa-30908	82	43	effect	effect	NOUN
cjfa-30908	82	44	of	of	ADP
cjfa-30908	82	45	governance	governance	NOUN
cjfa-30908	82	46	mechanisms	mechanism	NOUN
cjfa-30908	82	47	(	(	PUNCT
cjfa-30908	82	48	category	category	NOUN
cjfa-30908	82	49	3	3	NUM
cjfa-30908	82	50	)	)	PUNCT
cjfa-30908	82	51	.	.	PUNCT
cjfa-30908	83	1	disclosure	disclosure	NOUN
cjfa-30908	83	2	of	of	ADP
cjfa-30908	83	3	information	information	NOUN
cjfa-30908	83	4	is	be	AUX
cjfa-30908	83	5	considered	consider	VERB
cjfa-30908	83	6	in	in	ADP
cjfa-30908	83	7	terms	term	NOUN
cjfa-30908	83	8	of	of	ADP
cjfa-30908	83	9	quality	quality	NOUN
cjfa-30908	83	10	and	and	CCONJ
cjfa-30908	83	11	quantity	quantity	NOUN
cjfa-30908	83	12	.	.	PUNCT
cjfa-30908	84	1	two	two	NUM
cjfa-30908	84	2	measurement	measurement	NOUN
cjfa-30908	84	3	methods	method	NOUN
cjfa-30908	84	4	are	be	AUX
cjfa-30908	84	5	applied	apply	VERB
cjfa-30908	84	6	:	:	PUNCT
cjfa-30908	84	7	content	content	NOUN
cjfa-30908	84	8	analysis	analysis	NOUN
cjfa-30908	84	9	and	and	CCONJ
cjfa-30908	84	10	calculation	calculation	NOUN
cjfa-30908	84	11	of	of	ADP
cjfa-30908	84	12	disclosure	disclosure	NOUN
cjfa-30908	84	13	indices	index	NOUN
cjfa-30908	84	14	(	(	PUNCT
cjfa-30908	84	15	joseph	joseph	PROPN
cjfa-30908	84	16	&	&	CCONJ
cjfa-30908	84	17	taplin	taplin	PROPN
cjfa-30908	84	18	,	,	PUNCT
cjfa-30908	84	19	2011	2011	NUM
cjfa-30908	84	20	)	)	PUNCT
cjfa-30908	84	21	.	.	PUNCT
cjfa-30908	85	1	according	accord	VERB
cjfa-30908	85	2	to	to	ADP
cjfa-30908	85	3	these	these	DET
cjfa-30908	85	4	authors	author	NOUN
cjfa-30908	85	5	,	,	PUNCT
cjfa-30908	85	6	the	the	DET
cjfa-30908	85	7	abundance	abundance	NOUN
cjfa-30908	85	8	of	of	ADP
cjfa-30908	85	9	disclosure	disclosure	NOUN
cjfa-30908	85	10	refers	refer	VERB
cjfa-30908	85	11	to	to	ADP
cjfa-30908	85	12	the	the	DET
cjfa-30908	85	13	analysis	analysis	NOUN
cjfa-30908	85	14	of	of	ADP
cjfa-30908	85	15	the	the	DET
cjfa-30908	85	16	content	content	NOUN
cjfa-30908	85	17	and	and	CCONJ
cjfa-30908	85	18	volume	volume	NOUN
cjfa-30908	85	19	of	of	ADP
cjfa-30908	85	20	the	the	DET
cjfa-30908	85	21	disclosure	disclosure	NOUN
cjfa-30908	85	22	and	and	CCONJ
cjfa-30908	85	23	the	the	DET
cjfa-30908	85	24	occurrence	occurrence	NOUN
cjfa-30908	85	25	of	of	ADP
cjfa-30908	85	26	the	the	DET
cjfa-30908	85	27	disclosure	disclosure	NOUN
cjfa-30908	85	28	refers	refer	VERB
cjfa-30908	85	29	to	to	ADP
cjfa-30908	85	30	the	the	DET
cjfa-30908	85	31	disclosure	disclosure	NOUN
cjfa-30908	85	32	index	index	NOUN
cjfa-30908	85	33	.	.	PUNCT
cjfa-30908	86	1	the	the	DET
cjfa-30908	86	2	abundance	abundance	NOUN
cjfa-30908	86	3	of	of	ADP
cjfa-30908	86	4	the	the	DET
cjfa-30908	86	5	disclosure	disclosure	NOUN
cjfa-30908	86	6	takes	take	VERB
cjfa-30908	86	7	into	into	ADP
cjfa-30908	86	8	account	account	NOUN
cjfa-30908	86	9	the	the	DET
cjfa-30908	86	10	number	number	NOUN
cjfa-30908	86	11	of	of	ADP
cjfa-30908	86	12	words	word	NOUN
cjfa-30908	86	13	,	,	PUNCT
cjfa-30908	86	14	sentences	sentence	NOUN
cjfa-30908	86	15	,	,	PUNCT
cjfa-30908	86	16	lines	line	NOUN
cjfa-30908	86	17	,	,	PUNCT
cjfa-30908	86	18	pages	page	NOUN
cjfa-30908	86	19	,	,	PUNCT
cjfa-30908	86	20	etc	etc	X
cjfa-30908	86	21	.	.	X
cjfa-30908	86	22	and	and	CCONJ
cjfa-30908	86	23	the	the	DET
cjfa-30908	86	24	occurrence	occurrence	NOUN
cjfa-30908	86	25	of	of	ADP
cjfa-30908	86	26	the	the	DET
cjfa-30908	86	27	disclosure	disclosure	NOUN
cjfa-30908	86	28	takes	take	VERB
cjfa-30908	86	29	into	into	ADP
cjfa-30908	86	30	account	account	NOUN
cjfa-30908	86	31	the	the	DET
cjfa-30908	86	32	items	item	NOUN
cjfa-30908	86	33	disclosed	disclose	VERB
cjfa-30908	86	34	to	to	PART
cjfa-30908	86	35	calculate	calculate	VERB
cjfa-30908	86	36	the	the	DET
cjfa-30908	86	37	disclosure	disclosure	NOUN
cjfa-30908	86	38	index	index	NOUN
cjfa-30908	86	39	or	or	CCONJ
cjfa-30908	86	40	score	score	NOUN
cjfa-30908	86	41	.	.	PUNCT
cjfa-30908	87	1	an	an	DET
cjfa-30908	87	2	abundant	abundant	ADJ
cjfa-30908	87	3	literature	literature	NOUN
cjfa-30908	87	4	has	have	AUX
cjfa-30908	87	5	dealt	deal	VERB
cjfa-30908	87	6	with	with	ADP
cjfa-30908	87	7	the	the	DET
cjfa-30908	87	8	disclosure	disclosure	NOUN
cjfa-30908	87	9	of	of	ADP
cjfa-30908	87	10	information	information	NOUN
cjfa-30908	87	11	by	by	ADP
cjfa-30908	87	12	companies	company	NOUN
cjfa-30908	87	13	and	and	CCONJ
cjfa-30908	87	14	mainly	mainly	ADV
cjfa-30908	87	15	voluntary	voluntary	ADJ
cjfa-30908	87	16	disclosure	disclosure	NOUN
cjfa-30908	87	17	.	.	PUNCT
cjfa-30908	88	1	most	most	ADJ
cjfa-30908	88	2	disclosure	disclosure	NOUN
cjfa-30908	88	3	work	work	NOUN
cjfa-30908	88	4	considers	consider	VERB
cjfa-30908	88	5	a	a	DET
cjfa-30908	88	6	particular	particular	ADJ
cjfa-30908	88	7	determinant	determinant	NOUN
cjfa-30908	88	8	of	of	ADP
cjfa-30908	88	9	disclosure	disclosure	NOUN
cjfa-30908	88	10	(	(	PUNCT
cjfa-30908	88	11	firm	firm	ADJ
cjfa-30908	88	12	characteristics	characteristic	NOUN
cjfa-30908	88	13	,	,	PUNCT
cjfa-30908	88	14	governance	governance	NOUN
cjfa-30908	88	15	mechanisms	mechanism	NOUN
cjfa-30908	88	16	,	,	PUNCT
cjfa-30908	88	17	etc	etc	X
cjfa-30908	88	18	.	.	X
cjfa-30908	88	19	)	)	PUNCT
cjfa-30908	88	20	or	or	CCONJ
cjfa-30908	88	21	studies	study	NOUN
cjfa-30908	88	22	the	the	DET
cjfa-30908	88	23	impact	impact	NOUN
cjfa-30908	88	24	of	of	ADP
cjfa-30908	88	25	financial	financial	ADJ
cjfa-30908	88	26	market	market	NOUN
cjfa-30908	88	27	disclosure	disclosure	NOUN
cjfa-30908	88	28	on	on	ADP
cjfa-30908	88	29	firm	firm	ADJ
cjfa-30908	88	30	valuation	valuation	NOUN
cjfa-30908	88	31	or	or	CCONJ
cjfa-30908	88	32	risk	risk	NOUN
cjfa-30908	88	33	assessment	assessment	NOUN
cjfa-30908	88	34	or	or	CCONJ
cjfa-30908	88	35	costing	costing	NOUN
cjfa-30908	88	36	of	of	ADP
cjfa-30908	88	37	capital	capital	NOUN
cjfa-30908	88	38	.	.	PUNCT
cjfa-30908	89	1	debates	debate	NOUN
cjfa-30908	89	2	have	have	AUX
cjfa-30908	89	3	focused	focus	VERB
cjfa-30908	89	4	on	on	ADP
cjfa-30908	89	5	the	the	DET
cjfa-30908	89	6	content	content	NOUN
cjfa-30908	89	7	of	of	ADP
cjfa-30908	89	8	the	the	DET
cjfa-30908	89	9	published	publish	VERB
cjfa-30908	89	10	information	information	NOUN
cjfa-30908	89	11	.	.	PUNCT
cjfa-30908	90	1	some	some	PRON
cjfa-30908	90	2	have	have	AUX
cjfa-30908	90	3	argued	argue	VERB
cjfa-30908	90	4	that	that	SCONJ
cjfa-30908	90	5	the	the	DET
cjfa-30908	90	6	disclosure	disclosure	NOUN
cjfa-30908	90	7	of	of	ADP
cjfa-30908	90	8	non	non	ADJ
cjfa-30908	90	9	-	-	ADJ
cjfa-30908	90	10	mandatory	mandatory	ADJ
cjfa-30908	90	11	information	information	NOUN
cjfa-30908	90	12	may	may	AUX
cjfa-30908	90	13	be	be	AUX
cjfa-30908	90	14	against	against	ADP
cjfa-30908	90	15	hedi	hedi	PROPN
cjfa-30908	90	16	baazaoui16	baazaoui16	NOUN
cjfa-30908	90	17	the	the	DET
cjfa-30908	90	18	interest	interest	NOUN
cjfa-30908	90	19	of	of	ADP
cjfa-30908	90	20	society	society	NOUN
cjfa-30908	90	21	(	(	PUNCT
cjfa-30908	90	22	negative	negative	ADJ
cjfa-30908	90	23	externality	externality	NOUN
cjfa-30908	90	24	)	)	PUNCT
cjfa-30908	90	25	and	and	CCONJ
cjfa-30908	90	26	others	other	NOUN
cjfa-30908	90	27	find	find	VERB
cjfa-30908	90	28	in	in	ADP
cjfa-30908	90	29	this	this	DET
cjfa-30908	90	30	type	type	NOUN
cjfa-30908	90	31	of	of	ADP
cjfa-30908	90	32	disclosure	disclosure	NOUN
cjfa-30908	90	33	benefits	benefit	NOUN
cjfa-30908	90	34	for	for	ADP
cjfa-30908	90	35	society	society	NOUN
cjfa-30908	90	36	(	(	PUNCT
cjfa-30908	90	37	positive	positive	ADJ
cjfa-30908	90	38	externality	externality	NOUN
cjfa-30908	90	39	)	)	PUNCT
cjfa-30908	90	40	.	.	PUNCT
cjfa-30908	91	1	according	accord	VERB
cjfa-30908	91	2	to	to	ADP
cjfa-30908	91	3	verrecchia	verrecchia	PROPN
cjfa-30908	91	4	(	(	PUNCT
cjfa-30908	91	5	1983	1983	NUM
cjfa-30908	91	6	,	,	PUNCT
cjfa-30908	91	7	p.	p.	NOUN
cjfa-30908	91	8	191	191	NUM
cjfa-30908	91	9	)	)	PUNCT
cjfa-30908	91	10	,	,	PUNCT
cjfa-30908	91	11	disclosure	disclosure	NOUN
cjfa-30908	91	12	is	be	AUX
cjfa-30908	91	13	measured	measure	VERB
cjfa-30908	91	14	in	in	ADP
cjfa-30908	91	15	terms	term	NOUN
cjfa-30908	91	16	of	of	ADP
cjfa-30908	91	17	the	the	DET
cjfa-30908	91	18	nature	nature	NOUN
cjfa-30908	91	19	of	of	ADP
cjfa-30908	91	20	the	the	DET
cjfa-30908	91	21	information	information	NOUN
cjfa-30908	91	22	proprietary	proprietary	ADJ
cjfa-30908	91	23	to	to	ADP
cjfa-30908	91	24	the	the	DET
cjfa-30908	91	25	firm	firm	NOUN
cjfa-30908	91	26	.	.	PUNCT
cjfa-30908	92	1	firms	firm	NOUN
cjfa-30908	92	2	operating	operate	VERB
cjfa-30908	92	3	in	in	ADP
cjfa-30908	92	4	a	a	DET
cjfa-30908	92	5	fiercely	fiercely	ADV
cjfa-30908	92	6	competitive	competitive	ADJ
cjfa-30908	92	7	industry	industry	NOUN
cjfa-30908	92	8	consider	consider	VERB
cjfa-30908	92	9	that	that	SCONJ
cjfa-30908	92	10	public	public	ADJ
cjfa-30908	92	11	disclosure	disclosure	NOUN
cjfa-30908	92	12	represents	represent	VERB
cjfa-30908	92	13	a	a	DET
cjfa-30908	92	14	potential	potential	ADJ
cjfa-30908	92	15	cost	cost	NOUN
cjfa-30908	92	16	since	since	SCONJ
cjfa-30908	92	17	it	it	PRON
cjfa-30908	92	18	can	can	AUX
cjfa-30908	92	19	be	be	AUX
cjfa-30908	92	20	exploited	exploit	VERB
cjfa-30908	92	21	by	by	ADP
cjfa-30908	92	22	competitors	competitor	NOUN
cjfa-30908	92	23	and	and	CCONJ
cjfa-30908	92	24	firms	firm	NOUN
cjfa-30908	92	25	operating	operate	VERB
cjfa-30908	92	26	in	in	ADP
cjfa-30908	92	27	a	a	DET
cjfa-30908	92	28	low	low	ADJ
cjfa-30908	92	29	-	-	PUNCT
cjfa-30908	92	30	cost	cost	NOUN
cjfa-30908	92	31	sector	sector	NOUN
cjfa-30908	92	32	do	do	AUX
cjfa-30908	92	33	not	not	PART
cjfa-30908	92	34	bear	bear	VERB
cjfa-30908	92	35	the	the	DET
cjfa-30908	92	36	cost	cost	NOUN
cjfa-30908	92	37	associated	associate	VERB
cjfa-30908	92	38	with	with	ADP
cjfa-30908	92	39	public	public	ADJ
cjfa-30908	92	40	disclosure	disclosure	NOUN
cjfa-30908	92	41	.	.	PUNCT
cjfa-30908	93	1	this	this	PRON
cjfa-30908	93	2	is	be	AUX
cjfa-30908	93	3	why	why	SCONJ
cjfa-30908	93	4	managers	manager	NOUN
cjfa-30908	93	5	are	be	AUX
cjfa-30908	93	6	in	in	ADP
cjfa-30908	93	7	a	a	DET
cjfa-30908	93	8	better	well	ADJ
cjfa-30908	93	9	position	position	NOUN
cjfa-30908	93	10	to	to	PART
cjfa-30908	93	11	determine	determine	VERB
cjfa-30908	93	12	the	the	DET
cjfa-30908	93	13	nature	nature	NOUN
cjfa-30908	93	14	and	and	CCONJ
cjfa-30908	93	15	quality	quality	NOUN
cjfa-30908	93	16	of	of	ADP
cjfa-30908	93	17	the	the	DET
cjfa-30908	93	18	information	information	NOUN
cjfa-30908	93	19	to	to	PART
cjfa-30908	93	20	be	be	AUX
cjfa-30908	93	21	disclosed	disclose	VERB
cjfa-30908	93	22	.	.	PUNCT
cjfa-30908	94	1	indeed	indeed	ADV
cjfa-30908	94	2	,	,	PUNCT
cjfa-30908	94	3	financial	financial	ADJ
cjfa-30908	94	4	communication	communication	NOUN
cjfa-30908	94	5	is	be	AUX
cjfa-30908	94	6	a	a	DET
cjfa-30908	94	7	strategic	strategic	ADJ
cjfa-30908	94	8	and	and	CCONJ
cjfa-30908	94	9	complex	complex	ADJ
cjfa-30908	94	10	decision	decision	NOUN
cjfa-30908	94	11	emanating	emanate	VERB
cjfa-30908	94	12	from	from	ADP
cjfa-30908	94	13	the	the	DET
cjfa-30908	94	14	people	people	NOUN
cjfa-30908	94	15	who	who	PRON
cjfa-30908	94	16	constitute	constitute	VERB
cjfa-30908	94	17	corporate	corporate	ADJ
cjfa-30908	94	18	governance	governance	NOUN
cjfa-30908	94	19	(	(	PUNCT
cjfa-30908	94	20	la	la	X
cjfa-30908	94	21	bruslerie	bruslerie	PROPN
cjfa-30908	94	22	&	&	CCONJ
cjfa-30908	94	23	gabteni	gabteni	NOUN
cjfa-30908	94	24	,	,	PUNCT
cjfa-30908	94	25	2014	2014	NUM
cjfa-30908	94	26	)	)	PUNCT
cjfa-30908	94	27	.	.	PUNCT
cjfa-30908	95	1	the	the	DET
cjfa-30908	95	2	research	research	NOUN
cjfa-30908	95	3	methodology	methodology	NOUN
cjfa-30908	95	4	and	and	CCONJ
cjfa-30908	95	5	the	the	DET
cjfa-30908	95	6	course	course	NOUN
cjfa-30908	95	7	of	of	ADP
cjfa-30908	95	8	the	the	DET
cjfa-30908	95	9	research	research	NOUN
cjfa-30908	95	10	process	process	NOUN
cjfa-30908	95	11	we	we	PRON
cjfa-30908	95	12	will	will	AUX
cjfa-30908	95	13	study	study	VERB
cjfa-30908	95	14	the	the	DET
cjfa-30908	95	15	disclosure	disclosure	NOUN
cjfa-30908	95	16	of	of	ADP
cjfa-30908	95	17	mandatory	mandatory	ADJ
cjfa-30908	95	18	and	and	CCONJ
cjfa-30908	95	19	voluntary	voluntary	ADJ
cjfa-30908	95	20	information	information	NOUN
cjfa-30908	95	21	since	since	SCONJ
cjfa-30908	95	22	the	the	DET
cjfa-30908	95	23	adoption	adoption	NOUN
cjfa-30908	95	24	of	of	ADP
cjfa-30908	95	25	ias/	ias/	PROPN
cjfa-30908	95	26	ifrs	ifrs	NOUN
cjfa-30908	95	27	does	do	AUX
cjfa-30908	95	28	not	not	PART
cjfa-30908	95	29	necessarily	necessarily	ADV
cjfa-30908	95	30	reflect	reflect	VERB
cjfa-30908	95	31	their	their	PRON
cjfa-30908	95	32	application	application	NOUN
cjfa-30908	95	33	and	and	CCONJ
cjfa-30908	95	34	empirically	empirically	ADV
cjfa-30908	95	35	assess	assess	VERB
cjfa-30908	95	36	the	the	DET
cjfa-30908	95	37	degree	degree	NOUN
cjfa-30908	95	38	of	of	ADP
cjfa-30908	95	39	application	application	NOUN
cjfa-30908	95	40	by	by	ADP
cjfa-30908	95	41	category	category	NOUN
cjfa-30908	95	42	of	of	ADP
cjfa-30908	95	43	country	country	NOUN
cjfa-30908	95	44	given	give	VERB
cjfa-30908	95	45	the	the	DET
cjfa-30908	95	46	variability	variability	NOUN
cjfa-30908	95	47	of	of	ADP
cjfa-30908	95	48	application	application	NOUN
cjfa-30908	95	49	of	of	ADP
cjfa-30908	95	50	the	the	DET
cjfa-30908	95	51	international	international	ADJ
cjfa-30908	95	52	standard	standard	NOUN
cjfa-30908	95	53	.	.	PUNCT
cjfa-30908	96	1	disclosure	disclosure	NOUN
cjfa-30908	96	2	can	can	AUX
cjfa-30908	96	3	be	be	AUX
cjfa-30908	96	4	voluntary	voluntary	ADJ
cjfa-30908	96	5	or	or	CCONJ
cjfa-30908	96	6	mandatory	mandatory	ADJ
cjfa-30908	96	7	.	.	PUNCT
cjfa-30908	97	1	we	we	PRON
cjfa-30908	97	2	have	have	AUX
cjfa-30908	97	3	chosen	choose	VERB
cjfa-30908	97	4	to	to	PART
cjfa-30908	97	5	work	work	VERB
cjfa-30908	97	6	on	on	ADP
cjfa-30908	97	7	full	full	ADJ
cjfa-30908	97	8	disclosure	disclosure	NOUN
cjfa-30908	97	9	which	which	PRON
cjfa-30908	97	10	includes	include	VERB
cjfa-30908	97	11	both	both	CCONJ
cjfa-30908	97	12	voluntary	voluntary	ADJ
cjfa-30908	97	13	and	and	CCONJ
cjfa-30908	97	14	mandatory	mandatory	ADJ
cjfa-30908	97	15	disclosure	disclosure	NOUN
cjfa-30908	97	16	because	because	SCONJ
cjfa-30908	97	17	any	any	DET
cjfa-30908	97	18	information	information	NOUN
cjfa-30908	97	19	can	can	AUX
cjfa-30908	97	20	be	be	AUX
cjfa-30908	97	21	useful	useful	ADJ
cjfa-30908	97	22	to	to	ADP
cjfa-30908	97	23	a	a	DET
cjfa-30908	97	24	particular	particular	ADJ
cjfa-30908	97	25	user	user	NOUN
cjfa-30908	97	26	.	.	PUNCT
cjfa-30908	98	1	it	it	PRON
cjfa-30908	98	2	is	be	AUX
cjfa-30908	98	3	therefore	therefore	ADV
cjfa-30908	98	4	recommended	recommend	VERB
cjfa-30908	98	5	to	to	PART
cjfa-30908	98	6	disclose	disclose	VERB
cjfa-30908	98	7	as	as	ADV
cjfa-30908	98	8	much	much	ADJ
cjfa-30908	98	9	information	information	NOUN
cjfa-30908	98	10	as	as	ADP
cjfa-30908	98	11	possible	possible	ADJ
cjfa-30908	98	12	.	.	PUNCT
cjfa-30908	99	1	previous	previous	ADJ
cjfa-30908	99	2	studies	study	NOUN
cjfa-30908	99	3	have	have	AUX
cjfa-30908	99	4	used	use	VERB
cjfa-30908	99	5	different	different	ADJ
cjfa-30908	99	6	categories	category	NOUN
cjfa-30908	99	7	of	of	ADP
cjfa-30908	99	8	voluntary	voluntary	ADJ
cjfa-30908	99	9	information	information	NOUN
cjfa-30908	99	10	to	to	PART
cjfa-30908	99	11	calculate	calculate	VERB
cjfa-30908	99	12	the	the	DET
cjfa-30908	99	13	voluntary	voluntary	ADJ
cjfa-30908	99	14	disclosure	disclosure	NOUN
cjfa-30908	99	15	index	index	NOUN
cjfa-30908	99	16	.	.	PUNCT
cjfa-30908	100	1	in	in	ADP
cjfa-30908	100	2	this	this	DET
cjfa-30908	100	3	study	study	NOUN
cjfa-30908	100	4	,	,	PUNCT
cjfa-30908	100	5	we	we	PRON
cjfa-30908	100	6	rely	rely	VERB
cjfa-30908	100	7	on	on	ADP
cjfa-30908	100	8	ias	ias	PROPN
cjfa-30908	100	9	/	/	SYM
cjfa-30908	100	10	ifrs	ifrs	PROPN
cjfa-30908	100	11	standards	standard	NOUN
cjfa-30908	100	12	to	to	PART
cjfa-30908	100	13	identify	identify	VERB
cjfa-30908	100	14	mandatory	mandatory	ADJ
cjfa-30908	100	15	or	or	CCONJ
cjfa-30908	100	16	voluntary	voluntary	ADJ
cjfa-30908	100	17	disclosure	disclosure	NOUN
cjfa-30908	100	18	items	item	NOUN
cjfa-30908	100	19	.	.	PUNCT
cjfa-30908	101	1	our	our	PRON
cjfa-30908	101	2	goal	goal	NOUN
cjfa-30908	101	3	is	be	AUX
cjfa-30908	101	4	to	to	PART
cjfa-30908	101	5	show	show	VERB
cjfa-30908	101	6	the	the	DET
cjfa-30908	101	7	utility	utility	NOUN
cjfa-30908	101	8	of	of	ADP
cjfa-30908	101	9	applying	apply	VERB
cjfa-30908	101	10	the	the	DET
cjfa-30908	101	11	new	new	ADJ
cjfa-30908	101	12	method	method	NOUN
cjfa-30908	101	13	since	since	SCONJ
cjfa-30908	101	14	it	it	PRON
cjfa-30908	101	15	considers	consider	VERB
cjfa-30908	101	16	that	that	SCONJ
cjfa-30908	101	17	all	all	DET
cjfa-30908	101	18	standards	standard	NOUN
cjfa-30908	101	19	and	and	CCONJ
cjfa-30908	101	20	all	all	DET
cjfa-30908	101	21	categories	category	NOUN
cjfa-30908	101	22	of	of	ADP
cjfa-30908	101	23	information	information	NOUN
cjfa-30908	101	24	have	have	VERB
cjfa-30908	101	25	the	the	DET
cjfa-30908	101	26	same	same	ADJ
cjfa-30908	101	27	importance	importance	NOUN
cjfa-30908	101	28	.	.	PUNCT
cjfa-30908	102	1	thus	thus	ADV
cjfa-30908	102	2	,	,	PUNCT
cjfa-30908	102	3	the	the	DET
cjfa-30908	102	4	significance	significance	NOUN
cjfa-30908	102	5	of	of	ADP
cjfa-30908	102	6	the	the	DET
cjfa-30908	102	7	difference	difference	NOUN
cjfa-30908	102	8	in	in	ADP
cjfa-30908	102	9	the	the	DET
cjfa-30908	102	10	disclosure	disclosure	NOUN
cjfa-30908	102	11	indices	index	NOUN
cjfa-30908	102	12	computed	compute	VERB
cjfa-30908	102	13	according	accord	VERB
cjfa-30908	102	14	to	to	ADP
cjfa-30908	102	15	two	two	NUM
cjfa-30908	102	16	methods	method	NOUN
cjfa-30908	102	17	must	must	AUX
cjfa-30908	102	18	be	be	AUX
cjfa-30908	102	19	tested	test	VERB
cjfa-30908	102	20	.	.	PUNCT
cjfa-30908	103	1	the	the	DET
cjfa-30908	103	2	first	first	ADJ
cjfa-30908	103	3	method	method	NOUN
cjfa-30908	103	4	is	be	AUX
cjfa-30908	103	5	to	to	PART
cjfa-30908	103	6	calculate	calculate	VERB
cjfa-30908	103	7	the	the	DET
cjfa-30908	103	8	score	score	NOUN
cjfa-30908	103	9	by	by	ADP
cjfa-30908	103	10	accounting	accounting	NOUN
cjfa-30908	103	11	standard	standard	NOUN
cjfa-30908	103	12	and	and	CCONJ
cjfa-30908	103	13	to	to	PART
cjfa-30908	103	14	average	average	VERB
cjfa-30908	103	15	the	the	DET
cjfa-30908	103	16	basic	basic	ADJ
cjfa-30908	103	17	disclosure	disclosure	NOUN
cjfa-30908	103	18	scores	score	NOUN
cjfa-30908	103	19	.	.	PUNCT
cjfa-30908	104	1	the	the	DET
cjfa-30908	104	2	second	second	ADJ
cjfa-30908	104	3	method	method	NOUN
cjfa-30908	104	4	is	be	AUX
cjfa-30908	104	5	to	to	PART
cjfa-30908	104	6	relate	relate	VERB
cjfa-30908	104	7	the	the	DET
cjfa-30908	104	8	sum	sum	NOUN
cjfa-30908	104	9	of	of	ADP
cjfa-30908	104	10	the	the	DET
cjfa-30908	104	11	items	item	NOUN
cjfa-30908	104	12	disclosed	disclose	VERB
cjfa-30908	104	13	to	to	ADP
cjfa-30908	104	14	the	the	DET
cjfa-30908	104	15	sum	sum	NOUN
cjfa-30908	104	16	of	of	ADP
cjfa-30908	104	17	items	item	NOUN
cjfa-30908	104	18	that	that	PRON
cjfa-30908	104	19	may	may	AUX
cjfa-30908	104	20	be	be	AUX
cjfa-30908	104	21	disclosed	disclose	VERB
cjfa-30908	104	22	.	.	PUNCT
cjfa-30908	105	1	it	it	PRON
cjfa-30908	105	2	should	should	AUX
cjfa-30908	105	3	also	also	ADV
cjfa-30908	105	4	be	be	AUX
cjfa-30908	105	5	noted	note	VERB
cjfa-30908	105	6	that	that	SCONJ
cjfa-30908	105	7	disclosure	disclosure	NOUN
cjfa-30908	105	8	studies	study	NOUN
cjfa-30908	105	9	suffer	suffer	VERB
cjfa-30908	105	10	from	from	ADP
cjfa-30908	105	11	a	a	DET
cjfa-30908	105	12	major	major	ADJ
cjfa-30908	105	13	limitation	limitation	NOUN
cjfa-30908	105	14	in	in	ADP
cjfa-30908	105	15	adopting	adopt	VERB
cjfa-30908	105	16	an	an	DET
cjfa-30908	105	17	overall	overall	ADJ
cjfa-30908	105	18	score	score	NOUN
cjfa-30908	105	19	.	.	PUNCT
cjfa-30908	106	1	they	they	PRON
cjfa-30908	106	2	implicitly	implicitly	ADV
cjfa-30908	106	3	assume	assume	VERB
cjfa-30908	106	4	the	the	DET
cjfa-30908	106	5	superiority	superiority	NOUN
cjfa-30908	106	6	of	of	ADP
cjfa-30908	106	7	certain	certain	ADJ
cjfa-30908	106	8	standards	standard	NOUN
cjfa-30908	106	9	over	over	ADP
cjfa-30908	106	10	others	other	NOUN
cjfa-30908	106	11	since	since	SCONJ
cjfa-30908	106	12	the	the	DET
cjfa-30908	106	13	number	number	NOUN
cjfa-30908	106	14	of	of	ADP
cjfa-30908	106	15	items	item	NOUN
cjfa-30908	106	16	contained	contain	VERB
cjfa-30908	106	17	in	in	ADP
cjfa-30908	106	18	the	the	DET
cjfa-30908	106	19	stand	stand	NOUN
cjfa-30908	106	20	for	for	ADP
cjfa-30908	106	21	a	a	DET
cjfa-30908	106	22	new	new	ADJ
cjfa-30908	106	23	method	method	NOUN
cjfa-30908	106	24	of	of	ADP
cjfa-30908	106	25	calculating	calculate	VERB
cjfa-30908	106	26	the	the	DET
cjfa-30908	106	27	disclosure	disclosure	NOUN
cjfa-30908	106	28	index	index	NOUN
cjfa-30908	106	29	17	17	NUM
cjfa-30908	106	30	ards	ard	NOUN
cjfa-30908	106	31	varies	vary	VERB
cjfa-30908	106	32	considerably	considerably	ADV
cjfa-30908	106	33	from	from	ADP
cjfa-30908	106	34	one	one	NUM
cjfa-30908	106	35	standard	standard	NOUN
cjfa-30908	106	36	to	to	ADP
cjfa-30908	106	37	another	another	PRON
cjfa-30908	106	38	(	(	PUNCT
cjfa-30908	106	39	ias1	ias1	PROPN
cjfa-30908	106	40	(	(	PUNCT
cjfa-30908	106	41	79	79	NUM
cjfa-30908	106	42	items	item	NOUN
cjfa-30908	106	43	)	)	PUNCT
cjfa-30908	106	44	,	,	PUNCT
cjfa-30908	106	45	ias2	ias2	PROPN
cjfa-30908	106	46	(	(	PUNCT
cjfa-30908	106	47	8	8	NUM
cjfa-30908	106	48	items	item	NOUN
cjfa-30908	106	49	)	)	PUNCT
cjfa-30908	106	50	,	,	PUNCT
cjfa-30908	106	51	ias23	ias23	PROPN
cjfa-30908	106	52	(	(	PUNCT
cjfa-30908	106	53	2	2	NUM
cjfa-30908	106	54	items	item	NOUN
cjfa-30908	106	55	)	)	PUNCT
cjfa-30908	106	56	,	,	PUNCT
cjfa-30908	106	57	ifrs7	ifrs7	NOUN
cjfa-30908	106	58	(	(	PUNCT
cjfa-30908	106	59	115	115	NUM
cjfa-30908	106	60	items	item	NOUN
cjfa-30908	106	61	)	)	PUNCT
cjfa-30908	106	62	,	,	PUNCT
cjfa-30908	106	63	etc	etc	X
cjfa-30908	106	64	.	.	X
cjfa-30908	106	65	)	)	PUNCT
cjfa-30908	106	66	.	.	PUNCT
cjfa-30908	107	1	in	in	ADP
cjfa-30908	107	2	our	our	PRON
cjfa-30908	107	3	study	study	NOUN
cjfa-30908	107	4	,	,	PUNCT
cjfa-30908	107	5	we	we	PRON
cjfa-30908	107	6	calculate	calculate	VERB
cjfa-30908	107	7	the	the	DET
cjfa-30908	107	8	standard	standard	NOUN
cjfa-30908	107	9	-	-	PUNCT
cjfa-30908	107	10	by	by	ADP
cjfa-30908	107	11	-	-	PUNCT
cjfa-30908	107	12	standard	standard	ADJ
cjfa-30908	107	13	disclosure	disclosure	NOUN
cjfa-30908	107	14	score	score	NOUN
cjfa-30908	107	15	implicitly	implicitly	ADV
cjfa-30908	107	16	assuming	assume	VERB
cjfa-30908	107	17	that	that	SCONJ
cjfa-30908	107	18	international	international	ADJ
cjfa-30908	107	19	standards	standard	NOUN
cjfa-30908	107	20	are	be	AUX
cjfa-30908	107	21	of	of	ADP
cjfa-30908	107	22	equal	equal	ADJ
cjfa-30908	107	23	importance	importance	NOUN
cjfa-30908	107	24	and	and	CCONJ
cjfa-30908	107	25	the	the	DET
cjfa-30908	107	26	overall	overall	ADJ
cjfa-30908	107	27	disclosure	disclosure	NOUN
cjfa-30908	107	28	score	score	NOUN
cjfa-30908	107	29	is	be	AUX
cjfa-30908	107	30	none	none	NOUN
cjfa-30908	107	31	other	other	ADJ
cjfa-30908	107	32	than	than	ADP
cjfa-30908	107	33	the	the	DET
cjfa-30908	107	34	simple	simple	ADJ
cjfa-30908	107	35	arithmetic	arithmetic	ADJ
cjfa-30908	107	36	mean	mean	NOUN
cjfa-30908	107	37	of	of	ADP
cjfa-30908	107	38	the	the	DET
cjfa-30908	107	39	individual	individual	ADJ
cjfa-30908	107	40	disclosure	disclosure	NOUN
cjfa-30908	107	41	scores	score	NOUN
cjfa-30908	107	42	.	.	PUNCT
cjfa-30908	108	1	the	the	DET
cjfa-30908	108	2	method	method	NOUN
cjfa-30908	108	3	of	of	ADP
cjfa-30908	108	4	calculating	calculate	VERB
cjfa-30908	108	5	the	the	DET
cjfa-30908	108	6	average	average	NOUN
cjfa-30908	108	7	of	of	ADP
cjfa-30908	108	8	elementary	elementary	ADJ
cjfa-30908	108	9	indices	index	NOUN
cjfa-30908	108	10	gives	give	VERB
cjfa-30908	108	11	the	the	DET
cjfa-30908	108	12	same	same	ADJ
cjfa-30908	108	13	importance	importance	NOUN
cjfa-30908	108	14	to	to	ADP
cjfa-30908	108	15	all	all	DET
cjfa-30908	108	16	standards	standard	NOUN
cjfa-30908	108	17	and	and	CCONJ
cjfa-30908	108	18	therefore	therefore	ADV
cjfa-30908	108	19	it	it	PRON
cjfa-30908	108	20	favors	favor	VERB
cjfa-30908	108	21	elementary	elementary	ADJ
cjfa-30908	108	22	disclosure	disclosure	NOUN
cjfa-30908	108	23	by	by	ADP
cjfa-30908	108	24	accounting	accounting	NOUN
cjfa-30908	108	25	standard	standard	NOUN
cjfa-30908	108	26	.	.	PUNCT
cjfa-30908	109	1	on	on	ADP
cjfa-30908	109	2	the	the	DET
cjfa-30908	109	3	other	other	ADJ
cjfa-30908	109	4	hand	hand	NOUN
cjfa-30908	109	5	,	,	PUNCT
cjfa-30908	109	6	the	the	DET
cjfa-30908	109	7	method	method	NOUN
cjfa-30908	109	8	of	of	ADP
cjfa-30908	109	9	calculating	calculate	VERB
cjfa-30908	109	10	the	the	DET
cjfa-30908	109	11	disclosure	disclosure	NOUN
cjfa-30908	109	12	index	index	NOUN
cjfa-30908	109	13	by	by	ADP
cjfa-30908	109	14	the	the	DET
cjfa-30908	109	15	ratio	ratio	NOUN
cjfa-30908	109	16	between	between	ADP
cjfa-30908	109	17	the	the	DET
cjfa-30908	109	18	disclosed	disclose	VERB
cjfa-30908	109	19	items	item	NOUN
cjfa-30908	109	20	and	and	CCONJ
cjfa-30908	109	21	the	the	DET
cjfa-30908	109	22	applicable	applicable	ADJ
cjfa-30908	109	23	items	item	NOUN
cjfa-30908	109	24	attaches	attach	VERB
cjfa-30908	109	25	importance	importance	NOUN
cjfa-30908	109	26	to	to	ADP
cjfa-30908	109	27	global	global	ADJ
cjfa-30908	109	28	disclosure	disclosure	NOUN
cjfa-30908	109	29	and	and	CCONJ
cjfa-30908	109	30	neglects	neglect	VERB
cjfa-30908	109	31	the	the	DET
cjfa-30908	109	32	usefulness	usefulness	NOUN
cjfa-30908	109	33	of	of	ADP
cjfa-30908	109	34	basic	basic	ADJ
cjfa-30908	109	35	disclosure	disclosure	NOUN
cjfa-30908	109	36	attached	attach	VERB
cjfa-30908	109	37	to	to	ADP
cjfa-30908	109	38	the	the	DET
cjfa-30908	109	39	accounting	accounting	NOUN
cjfa-30908	109	40	standard	standard	NOUN
cjfa-30908	109	41	.	.	PUNCT
cjfa-30908	110	1	the	the	DET
cjfa-30908	110	2	disclosure	disclosure	NOUN
cjfa-30908	110	3	policy	policy	NOUN
cjfa-30908	110	4	adopted	adopt	VERB
cjfa-30908	110	5	by	by	ADP
cjfa-30908	110	6	companies	company	NOUN
cjfa-30908	110	7	must	must	AUX
cjfa-30908	110	8	be	be	AUX
cjfa-30908	110	9	understood	understand	VERB
cjfa-30908	110	10	in	in	ADP
cjfa-30908	110	11	depth	depth	NOUN
cjfa-30908	110	12	and	and	CCONJ
cjfa-30908	110	13	evaluated	evaluate	VERB
cjfa-30908	110	14	in	in	ADP
cjfa-30908	110	15	detail	detail	NOUN
cjfa-30908	110	16	if	if	SCONJ
cjfa-30908	110	17	we	we	PRON
cjfa-30908	110	18	want	want	VERB
cjfa-30908	110	19	to	to	PART
cjfa-30908	110	20	objectively	objectively	ADV
cjfa-30908	110	21	assess	assess	VERB
cjfa-30908	110	22	the	the	DET
cjfa-30908	110	23	degree	degree	NOUN
cjfa-30908	110	24	of	of	ADP
cjfa-30908	110	25	application	application	NOUN
cjfa-30908	110	26	of	of	ADP
cjfa-30908	110	27	ias	ias	PROPN
cjfa-30908	110	28	/	/	SYM
cjfa-30908	110	29	ifrs	ifrs	PROPN
cjfa-30908	110	30	standards	standard	NOUN
cjfa-30908	110	31	.	.	PUNCT
cjfa-30908	111	1	to	to	PART
cjfa-30908	111	2	test	test	VERB
cjfa-30908	111	3	the	the	DET
cjfa-30908	111	4	significance	significance	NOUN
cjfa-30908	111	5	of	of	ADP
cjfa-30908	111	6	the	the	DET
cjfa-30908	111	7	difference	difference	NOUN
cjfa-30908	111	8	in	in	ADP
cjfa-30908	111	9	disclosure	disclosure	NOUN
cjfa-30908	111	10	scores	score	NOUN
cjfa-30908	111	11	,	,	PUNCT
cjfa-30908	111	12	we	we	PRON
cjfa-30908	111	13	will	will	AUX
cjfa-30908	111	14	compute	compute	VERB
cjfa-30908	111	15	the	the	DET
cjfa-30908	111	16	mandatory	mandatory	ADJ
cjfa-30908	111	17	,	,	PUNCT
cjfa-30908	111	18	voluntary	voluntary	ADJ
cjfa-30908	111	19	,	,	PUNCT
cjfa-30908	111	20	and	and	CCONJ
cjfa-30908	111	21	total	total	ADJ
cjfa-30908	111	22	disclosure	disclosure	NOUN
cjfa-30908	111	23	scores	score	NOUN
cjfa-30908	111	24	for	for	ADP
cjfa-30908	111	25	both	both	DET
cjfa-30908	111	26	methods	method	NOUN
cjfa-30908	111	27	.	.	PUNCT
cjfa-30908	112	1	table	table	NOUN
cjfa-30908	112	2	1	1	NUM
cjfa-30908	112	3	.	.	PUNCT
cjfa-30908	113	1	calculation	calculation	NOUN
cjfa-30908	113	2	of	of	ADP
cjfa-30908	113	3	index	index	NOUN
cjfa-30908	113	4	disclosure	disclosure	NOUN
cjfa-30908	113	5	proposed	propose	VERB
cjfa-30908	113	6	method	method	NOUN
cjfa-30908	113	7	(	(	PUNCT
cjfa-30908	113	8	method1	method1	NOUN
cjfa-30908	113	9	)	)	PUNCT
cjfa-30908	113	10	actual	actual	ADJ
cjfa-30908	113	11	method	method	NOUN
cjfa-30908	113	12	(	(	PUNCT
cjfa-30908	113	13	method2	method2	NOUN
cjfa-30908	113	14	)	)	PUNCT
cjfa-30908	113	15	elementary	elementary	ADJ
cjfa-30908	113	16	disclosure	disclosure	NOUN
cjfa-30908	113	17	score	score	NOUN
cjfa-30908	113	18	proposed	propose	VERB
cjfa-30908	113	19	method	method	NOUN
cjfa-30908	113	20	(	(	PUNCT
cjfa-30908	113	21	method1	method1	NOUN
cjfa-30908	113	22	)	)	PUNCT
cjfa-30908	113	23	actual	actual	ADJ
cjfa-30908	113	24	method	method	NOUN
cjfa-30908	113	25	(	(	PUNCT
cjfa-30908	113	26	method2	method2	NOUN
cjfa-30908	113	27	)	)	PUNCT
cjfa-30908	113	28	elementary	elementary	ADJ
cjfa-30908	113	29	disclosure	disclosure	NOUN
cjfa-30908	113	30	score	score	NOUN
cjfa-30908	113	31	eds	ed	NOUN
cjfa-30908	113	32	=	=	SYM
cjfa-30908	113	33			X
cjfa-30908	114	1	p	p	NOUN
cjfa-30908	115	1	i	i	PRON
cjfa-30908	115	2	p	p	X
cjfa-30908	115	3	i	i	PRON
cjfa-30908	115	4	1	1	NUM
cjfa-30908	115	5	where	where	SCONJ
cjfa-30908	115	6	ii	ii	NOUN
cjfa-30908	115	7	:	:	PUNCT
cjfa-30908	115	8	item	item	NOUN
cjfa-30908	115	9	i	i	PRON
cjfa-30908	115	10	that	that	PRON
cjfa-30908	115	11	has	have	VERB
cjfa-30908	115	12	1	1	NUM
cjfa-30908	115	13	if	if	SCONJ
cjfa-30908	115	14	it	it	PRON
cjfa-30908	115	15	is	be	AUX
cjfa-30908	115	16	disclosed	disclose	VERB
cjfa-30908	115	17	,	,	PUNCT
cjfa-30908	115	18	0	0	NUM
cjfa-30908	115	19	otherwise	otherwise	ADV
cjfa-30908	115	20	,	,	PUNCT
cjfa-30908	115	21	and	and	CCONJ
cjfa-30908	115	22	p	p	X
cjfa-30908	115	23	:	:	PUNCT
cjfa-30908	115	24	the	the	DET
cjfa-30908	115	25	number	number	NOUN
cjfa-30908	115	26	of	of	ADP
cjfa-30908	115	27	applicable	applicable	ADJ
cjfa-30908	115	28	items	item	NOUN
cjfa-30908	115	29	of	of	ADP
cjfa-30908	115	30	the	the	DET
cjfa-30908	115	31	information	information	NOUN
cjfa-30908	115	32	category	category	NOUN
cjfa-30908	115	33	or	or	CCONJ
cjfa-30908	115	34	of	of	ADP
cjfa-30908	115	35	the	the	DET
cjfa-30908	115	36	standard	standard	NOUN
cjfa-30908	115	37	.	.	PUNCT
cjfa-30908	116	1	disclosure	disclosure	NOUN
cjfa-30908	116	2	index	index	NOUN
cjfa-30908	116	3	di	di	NOUN
cjfa-30908	116	4	=	=	PUNCT
cjfa-30908	116	5			X
cjfa-30908	116	6	n	n	CCONJ
cjfa-30908	116	7	ds	ds	VERB
cjfa-30908	116	8	n	n	X
cjfa-30908	116	9	e	e	PROPN
cjfa-30908	116	10	1	1	NUM
cjfa-30908	117	1	where	where	SCONJ
cjfa-30908	117	2	eds	ed	NOUN
cjfa-30908	117	3	:	:	PUNCT
cjfa-30908	117	4	the	the	DET
cjfa-30908	117	5	elementary	elementary	ADJ
cjfa-30908	117	6	disclosure	disclosure	NOUN
cjfa-30908	117	7	score	score	NOUN
cjfa-30908	117	8	and	and	CCONJ
cjfa-30908	117	9	n	n	CCONJ
cjfa-30908	117	10	:	:	PUNCT
cjfa-30908	117	11	the	the	DET
cjfa-30908	117	12	number	number	NOUN
cjfa-30908	117	13	of	of	ADP
cjfa-30908	117	14	the	the	DET
cjfa-30908	117	15	information	information	NOUN
cjfa-30908	117	16	categories	category	NOUN
cjfa-30908	117	17	or	or	CCONJ
cjfa-30908	117	18	of	of	ADP
cjfa-30908	117	19	the	the	DET
cjfa-30908	117	20	standards	standard	NOUN
cjfa-30908	117	21	.	.	PUNCT
cjfa-30908	117	22	di	di	NOUN
cjfa-30908	118	1	=	=	PUNCT
cjfa-30908	118	2			X
cjfa-30908	119	1	k	k	INTJ
cjfa-30908	120	1	i	i	PRON
cjfa-30908	120	2	k	k	PROPN
cjfa-30908	121	1	i	i	PRON
cjfa-30908	121	2	1	1	NUM
cjfa-30908	121	3	where	where	SCONJ
cjfa-30908	121	4	ii	ii	NOUN
cjfa-30908	121	5	:	:	PUNCT
cjfa-30908	121	6	item	item	NOUN
cjfa-30908	121	7	i	i	PRON
cjfa-30908	121	8	that	that	PRON
cjfa-30908	121	9	has	have	VERB
cjfa-30908	121	10	1	1	NUM
cjfa-30908	121	11	if	if	SCONJ
cjfa-30908	121	12	it	it	PRON
cjfa-30908	121	13	is	be	AUX
cjfa-30908	121	14	disclosed	disclose	VERB
cjfa-30908	121	15	,	,	PUNCT
cjfa-30908	121	16	0	0	NUM
cjfa-30908	121	17	otherwise	otherwise	ADV
cjfa-30908	121	18	,	,	PUNCT
cjfa-30908	121	19	and	and	CCONJ
cjfa-30908	121	20	k	k	NOUN
cjfa-30908	121	21	:	:	PUNCT
cjfa-30908	121	22	the	the	DET
cjfa-30908	121	23	number	number	NOUN
cjfa-30908	121	24	of	of	ADP
cjfa-30908	121	25	applicable	applicable	ADJ
cjfa-30908	121	26	items	item	NOUN
cjfa-30908	121	27	for	for	ADP
cjfa-30908	121	28	all	all	DET
cjfa-30908	121	29	information	information	NOUN
cjfa-30908	121	30	categories	category	NOUN
cjfa-30908	121	31	or	or	CCONJ
cjfa-30908	121	32	all	all	DET
cjfa-30908	121	33	standards	standard	NOUN
cjfa-30908	121	34	.	.	PUNCT
cjfa-30908	122	1	source	source	NOUN
cjfa-30908	122	2	:	:	PUNCT
cjfa-30908	122	3	calculation	calculation	NOUN
cjfa-30908	122	4	of	of	ADP
cjfa-30908	122	5	disclosure	disclosure	NOUN
cjfa-30908	122	6	index	index	NOUN
cjfa-30908	122	7	:	:	PUNCT
cjfa-30908	122	8	prepared	prepare	VERB
cjfa-30908	122	9	in	in	ADP
cjfa-30908	122	10	this	this	DET
cjfa-30908	122	11	paper	paper	NOUN
cjfa-30908	122	12	.	.	PUNCT
cjfa-30908	123	1	given	give	VERB
cjfa-30908	123	2	the	the	DET
cjfa-30908	123	3	widespread	widespread	ADJ
cjfa-30908	123	4	adoption	adoption	NOUN
cjfa-30908	123	5	of	of	ADP
cjfa-30908	123	6	international	international	ADJ
cjfa-30908	123	7	ias	ias	PROPN
cjfa-30908	123	8	/	/	SYM
cjfa-30908	123	9	ifrs	ifrs	PROPN
cjfa-30908	123	10	standards	standard	NOUN
cjfa-30908	123	11	,	,	PUNCT
cjfa-30908	123	12	we	we	PRON
cjfa-30908	123	13	have	have	AUX
cjfa-30908	123	14	chosen	choose	VERB
cjfa-30908	123	15	to	to	PART
cjfa-30908	123	16	study	study	VERB
cjfa-30908	123	17	disclosure	disclosure	NOUN
cjfa-30908	123	18	of	of	ADP
cjfa-30908	123	19	information	information	NOUN
cjfa-30908	123	20	(	(	PUNCT
cjfa-30908	123	21	ias	ias	PROPN
cjfa-30908	123	22	/	/	SYM
cjfa-30908	123	23	ifrs	ifrs	PROPN
cjfa-30908	123	24	)	)	PUNCT
cjfa-30908	123	25	.	.	PUNCT
cjfa-30908	124	1	we	we	PRON
cjfa-30908	124	2	have	have	AUX
cjfa-30908	124	3	chosen	choose	VERB
cjfa-30908	124	4	to	to	PART
cjfa-30908	124	5	work	work	VERB
cjfa-30908	124	6	on	on	ADP
cjfa-30908	124	7	ias	ias	PROPN
cjfa-30908	124	8	/	/	SYM
cjfa-30908	124	9	ifrs	ifrs	PROPN
cjfa-30908	124	10	international	international	ADJ
cjfa-30908	124	11	financial	financial	ADJ
cjfa-30908	124	12	reporting	reporting	NOUN
cjfa-30908	124	13	standards	standard	NOUN
cjfa-30908	124	14	.	.	PUNCT
cjfa-30908	125	1	our	our	PRON
cjfa-30908	125	2	database	database	NOUN
cjfa-30908	125	3	is	be	AUX
cjfa-30908	125	4	imported	import	VERB
cjfa-30908	125	5	from	from	ADP
cjfa-30908	125	6	the	the	DET
cjfa-30908	125	7	study	study	NOUN
cjfa-30908	125	8	of	of	ADP
cjfa-30908	125	9	baazaoui	baazaoui	PROPN
cjfa-30908	125	10	,	,	PUNCT
cjfa-30908	125	11	sahnoun	sahnoun	ADJ
cjfa-30908	125	12	and	and	CCONJ
cjfa-30908	125	13	zaraï	zaraï	PROPN
cjfa-30908	125	14	(	(	PUNCT
cjfa-30908	125	15	2015	2015	NUM
cjfa-30908	125	16	)	)	PUNCT
cjfa-30908	125	17	.	.	PUNCT
cjfa-30908	126	1	we	we	PRON
cjfa-30908	126	2	selected	select	VERB
cjfa-30908	126	3	both	both	CCONJ
cjfa-30908	126	4	french	french	ADJ
cjfa-30908	126	5	and	and	CCONJ
cjfa-30908	126	6	canadian	canadian	ADJ
cjfa-30908	126	7	samples	sample	NOUN
cjfa-30908	126	8	.	.	PUNCT
cjfa-30908	127	1	the	the	DET
cjfa-30908	127	2	study	study	NOUN
cjfa-30908	127	3	period	period	NOUN
cjfa-30908	127	4	is	be	AUX
cjfa-30908	127	5	limited	limit	VERB
cjfa-30908	127	6	to	to	ADP
cjfa-30908	127	7	fiscal	fiscal	ADJ
cjfa-30908	127	8	year	year	NOUN
cjfa-30908	127	9	2013	2013	NUM
cjfa-30908	127	10	,	,	PUNCT
cjfa-30908	127	11	the	the	DET
cjfa-30908	127	12	most	most	ADV
cjfa-30908	127	13	recent	recent	ADJ
cjfa-30908	127	14	fiscal	fiscal	ADJ
cjfa-30908	127	15	year	year	NOUN
cjfa-30908	127	16	when	when	SCONJ
cjfa-30908	127	17	data	datum	NOUN
cjfa-30908	127	18	was	be	AUX
cjfa-30908	127	19	collected	collect	VERB
cjfa-30908	127	20	.	.	PUNCT
cjfa-30908	128	1	since	since	SCONJ
cjfa-30908	128	2	the	the	DET
cjfa-30908	128	3	principle	principle	NOUN
cjfa-30908	128	4	of	of	ADP
cjfa-30908	128	5	permanence	permanence	NOUN
cjfa-30908	128	6	of	of	ADP
cjfa-30908	128	7	the	the	DET
cjfa-30908	128	8	methods	method	NOUN
cjfa-30908	128	9	requires	require	VERB
cjfa-30908	128	10	the	the	DET
cjfa-30908	128	11	application	application	NOUN
cjfa-30908	128	12	of	of	ADP
cjfa-30908	128	13	the	the	DET
cjfa-30908	128	14	same	same	ADJ
cjfa-30908	128	15	methods	method	NOUN
cjfa-30908	128	16	of	of	ADP
cjfa-30908	128	17	measurement	measurement	NOUN
cjfa-30908	128	18	and	and	CCONJ
cjfa-30908	128	19	presentation	presentation	NOUN
cjfa-30908	128	20	over	over	ADP
cjfa-30908	128	21	time	time	NOUN
cjfa-30908	128	22	,	,	PUNCT
cjfa-30908	128	23	unless	unless	SCONJ
cjfa-30908	128	24	the	the	DET
cjfa-30908	128	25	change	change	NOUN
cjfa-30908	128	26	is	be	AUX
cjfa-30908	128	27	made	make	VERB
cjfa-30908	128	28	by	by	ADP
cjfa-30908	128	29	a	a	DET
cjfa-30908	128	30	new	new	ADJ
cjfa-30908	128	31	standard	standard	NOUN
cjfa-30908	128	32	or	or	CCONJ
cjfa-30908	128	33	if	if	SCONJ
cjfa-30908	128	34	there	there	PRON
cjfa-30908	128	35	is	be	VERB
cjfa-30908	128	36	a	a	DET
cjfa-30908	128	37	structural	structural	ADJ
cjfa-30908	128	38	change	change	NOUN
cjfa-30908	128	39	in	in	ADP
cjfa-30908	128	40	the	the	DET
cjfa-30908	128	41	operation	operation	NOUN
cjfa-30908	128	42	,	,	PUNCT
cjfa-30908	128	43	it	it	PRON
cjfa-30908	128	44	is	be	AUX
cjfa-30908	128	45	so	so	ADV
cjfa-30908	128	46	it	it	PRON
cjfa-30908	128	47	's	be	AUX
cjfa-30908	128	48	useless	useless	ADJ
cjfa-30908	128	49	to	to	PART
cjfa-30908	128	50	work	work	VERB
cjfa-30908	128	51	on	on	ADP
cjfa-30908	128	52	several	several	ADJ
cjfa-30908	128	53	exercises	exercise	NOUN
cjfa-30908	128	54	.	.	PUNCT
cjfa-30908	129	1	in	in	ADP
cjfa-30908	129	2	all	all	DET
cjfa-30908	129	3	cases	case	NOUN
cjfa-30908	129	4	,	,	PUNCT
cjfa-30908	129	5	in	in	ADP
cjfa-30908	129	6	the	the	DET
cjfa-30908	129	7	event	event	NOUN
cjfa-30908	129	8	of	of	ADP
cjfa-30908	129	9	a	a	DET
cjfa-30908	129	10	change	change	NOUN
cjfa-30908	129	11	in	in	ADP
cjfa-30908	129	12	accounting	accounting	NOUN
cjfa-30908	129	13	method	method	NOUN
cjfa-30908	129	14	,	,	PUNCT
cjfa-30908	129	15	the	the	DET
cjfa-30908	129	16	company	company	NOUN
cjfa-30908	129	17	is	be	AUX
cjfa-30908	129	18	required	require	VERB
cjfa-30908	129	19	to	to	PART
cjfa-30908	129	20	disclose	disclose	VERB
cjfa-30908	129	21	in	in	ADP
cjfa-30908	129	22	the	the	DET
cjfa-30908	129	23	notes	note	NOUN
cjfa-30908	129	24	to	to	ADP
cjfa-30908	129	25	the	the	DET
cjfa-30908	129	26	financial	financial	ADJ
cjfa-30908	129	27	statements	statement	NOUN
cjfa-30908	129	28	the	the	DET
cjfa-30908	129	29	nature	nature	NOUN
cjfa-30908	129	30	,	,	PUNCT
cjfa-30908	129	31	the	the	DET
cjfa-30908	129	32	reasons	reason	NOUN
cjfa-30908	129	33	and	and	CCONJ
cjfa-30908	129	34	the	the	DET
cjfa-30908	129	35	financial	financial	ADJ
cjfa-30908	129	36	impact	impact	NOUN
cjfa-30908	129	37	of	of	ADP
cjfa-30908	129	38	this	this	DET
cjfa-30908	129	39	change	change	NOUN
cjfa-30908	129	40	.	.	PUNCT
cjfa-30908	130	1	our	our	PRON
cjfa-30908	130	2	study	study	NOUN
cjfa-30908	130	3	covered	cover	VERB
cjfa-30908	130	4	35	35	NUM
cjfa-30908	130	5	french	french	ADJ
cjfa-30908	130	6	companies	company	NOUN
cjfa-30908	130	7	listed	list	VERB
cjfa-30908	130	8	on	on	ADP
cjfa-30908	130	9	cac40	cac40	PROPN
cjfa-30908	130	10	and	and	CCONJ
cjfa-30908	130	11	36	36	NUM
cjfa-30908	130	12	canadian	canadian	ADJ
cjfa-30908	130	13	companies	company	NOUN
cjfa-30908	130	14	listed	list	VERB
cjfa-30908	130	15	on	on	ADP
cjfa-30908	130	16	^	^	PUNCT
cjfa-30908	130	17	tx60	tx60	PROPN
cjfa-30908	130	18	.	.	PUNCT
cjfa-30908	131	1	the	the	DET
cjfa-30908	131	2	samples	sample	NOUN
cjfa-30908	131	3	in	in	ADP
cjfa-30908	131	4	the	the	DET
cjfa-30908	131	5	study	study	NOUN
cjfa-30908	131	6	are	be	AUX
cjfa-30908	131	7	as	as	SCONJ
cjfa-30908	131	8	follows	follow	VERB
cjfa-30908	131	9	:	:	PUNCT
cjfa-30908	131	10	table	table	NOUN
cjfa-30908	131	11	2	2	NUM
cjfa-30908	131	12	.	.	PUNCT
cjfa-30908	132	1	samples	sample	NOUN
cjfa-30908	132	2	of	of	ADP
cjfa-30908	132	3	the	the	DET
cjfa-30908	132	4	study	study	NOUN
cjfa-30908	132	5	source	source	NOUN
cjfa-30908	132	6	:	:	PUNCT
cjfa-30908	132	7	samples	sample	NOUN
cjfa-30908	132	8	of	of	ADP
cjfa-30908	132	9	the	the	DET
cjfa-30908	132	10	study	study	NOUN
cjfa-30908	132	11	:	:	PUNCT
cjfa-30908	132	12	baazaoui	baazaoui	PROPN
cjfa-30908	132	13	et	et	PROPN
cjfa-30908	132	14	al	al	PROPN
cjfa-30908	132	15	.	.	PROPN
cjfa-30908	132	16	(	(	PUNCT
cjfa-30908	132	17	2015	2015	NUM
cjfa-30908	132	18	)	)	PUNCT
cjfa-30908	132	19	.	.	PUNCT
cjfa-30908	133	1	french	french	ADJ
cjfa-30908	133	2	sample	sample	PROPN
cjfa-30908	133	3	canadian	canadian	ADJ
cjfa-30908	133	4	sample	sample	NOUN
cjfa-30908	133	5	overall	overall	ADJ
cjfa-30908	133	6	sample	sample	NOUN
cjfa-30908	133	7	initial	initial	ADJ
cjfa-30908	133	8	sample	sample	NOUN
cjfa-30908	133	9	40	40	NUM
cjfa-30908	133	10	60	60	NUM
cjfa-30908	133	11	100	100	NUM
cjfa-30908	133	12	financial	financial	ADJ
cjfa-30908	133	13	institutions	institution	NOUN
cjfa-30908	133	14	4	4	NUM
cjfa-30908	133	15	10	10	NUM
cjfa-30908	133	16	14	14	NUM
cjfa-30908	133	17	subsidiary	subsidiary	NOUN
cjfa-30908	133	18	of	of	ADP
cjfa-30908	133	19	foreign	foreign	ADJ
cjfa-30908	133	20	parent	parent	NOUN
cjfa-30908	133	21	1	1	NUM
cjfa-30908	133	22	1	1	NUM
cjfa-30908	133	23	3	3	NUM
cjfa-30908	133	24	companies	company	NOUN
cjfa-30908	133	25	presenting	present	VERB
cjfa-30908	133	26	their	their	PRON
cjfa-30908	133	27	financial	financial	ADJ
cjfa-30908	133	28	statements	statement	NOUN
cjfa-30908	133	29	according	accord	VERB
cjfa-30908	133	30	to	to	ADP
cjfa-30908	133	31	us	us	PROPN
cjfa-30908	133	32	gaap	gaap	PROPN
cjfa-30908	133	33	or	or	CCONJ
cjfa-30908	133	34	national	national	ADJ
cjfa-30908	133	35	gaap	gaap	PROPN
cjfa-30908	133	36	13	13	NUM
cjfa-30908	133	37	13	13	NUM
cjfa-30908	133	38	total	total	NOUN
cjfa-30908	133	39	35	35	NUM
cjfa-30908	133	40	36	36	NUM
cjfa-30908	133	41	71	71	NUM
cjfa-30908	133	42	where	where	SCONJ
cjfa-30908	133	43	ii	ii	NOUN
cjfa-30908	133	44	:	:	PUNCT
cjfa-30908	133	45	item	item	NOUN
cjfa-30908	134	1	i	i	PRON
cjfa-30908	134	2	that	that	PRON
cjfa-30908	134	3	has	have	VERB
cjfa-30908	134	4	1	1	NUM
cjfa-30908	134	5	if	if	SCONJ
cjfa-30908	134	6	it	it	PRON
cjfa-30908	134	7	is	be	AUX
cjfa-30908	134	8	disclosed	disclose	VERB
cjfa-30908	134	9	,	,	PUNCT
cjfa-30908	134	10	0	0	NUM
cjfa-30908	134	11	otherwise	otherwise	ADV
cjfa-30908	134	12	,	,	PUNCT
cjfa-30908	134	13	and	and	CCONJ
cjfa-30908	134	14	p	p	X
cjfa-30908	134	15	:	:	PUNCT
cjfa-30908	134	16	the	the	DET
cjfa-30908	134	17	number	number	NOUN
cjfa-30908	134	18	of	of	ADP
cjfa-30908	134	19	applicable	applicable	ADJ
cjfa-30908	134	20	items	item	NOUN
cjfa-30908	134	21	of	of	ADP
cjfa-30908	134	22	the	the	DET
cjfa-30908	134	23	information	information	NOUN
cjfa-30908	134	24	category	category	NOUN
cjfa-30908	134	25	or	or	CCONJ
cjfa-30908	134	26	of	of	ADP
cjfa-30908	134	27	the	the	DET
cjfa-30908	134	28	standard	standard	NOUN
cjfa-30908	134	29	.	.	PUNCT
cjfa-30908	135	1	disclosure	disclosure	NOUN
cjfa-30908	135	2	index	index	NOUN
cjfa-30908	135	3	where	where	SCONJ
cjfa-30908	135	4	eds	ed	NOUN
cjfa-30908	135	5	:	:	PUNCT
cjfa-30908	135	6	the	the	DET
cjfa-30908	135	7	elementary	elementary	ADJ
cjfa-30908	135	8	disclosure	disclosure	NOUN
cjfa-30908	135	9	score	score	NOUN
cjfa-30908	135	10	and	and	CCONJ
cjfa-30908	135	11	n	n	CCONJ
cjfa-30908	135	12	:	:	PUNCT
cjfa-30908	135	13	the	the	DET
cjfa-30908	135	14	number	number	NOUN
cjfa-30908	135	15	of	of	ADP
cjfa-30908	135	16	the	the	DET
cjfa-30908	135	17	information	information	NOUN
cjfa-30908	135	18	categories	category	NOUN
cjfa-30908	135	19	or	or	CCONJ
cjfa-30908	135	20	of	of	ADP
cjfa-30908	135	21	the	the	DET
cjfa-30908	135	22	standards	standard	NOUN
cjfa-30908	135	23	.	.	PUNCT
cjfa-30908	136	1	where	where	SCONJ
cjfa-30908	136	2	ii	ii	NOUN
cjfa-30908	136	3	:	:	PUNCT
cjfa-30908	136	4	item	item	NOUN
cjfa-30908	136	5	i	i	PRON
cjfa-30908	136	6	that	that	PRON
cjfa-30908	136	7	has	have	VERB
cjfa-30908	136	8	1	1	NUM
cjfa-30908	136	9	if	if	SCONJ
cjfa-30908	136	10	it	it	PRON
cjfa-30908	136	11	is	be	AUX
cjfa-30908	136	12	disclosed	disclose	VERB
cjfa-30908	136	13	,	,	PUNCT
cjfa-30908	136	14	0	0	NUM
cjfa-30908	136	15	otherwise	otherwise	ADV
cjfa-30908	136	16	,	,	PUNCT
cjfa-30908	136	17	and	and	CCONJ
cjfa-30908	136	18	k	k	NOUN
cjfa-30908	136	19	:	:	PUNCT
cjfa-30908	136	20	the	the	DET
cjfa-30908	136	21	number	number	NOUN
cjfa-30908	136	22	of	of	ADP
cjfa-30908	136	23	applicable	applicable	ADJ
cjfa-30908	136	24	items	item	NOUN
cjfa-30908	136	25	for	for	ADP
cjfa-30908	136	26	all	all	DET
cjfa-30908	136	27	information	information	NOUN
cjfa-30908	136	28	categories	category	NOUN
cjfa-30908	136	29	or	or	CCONJ
cjfa-30908	136	30	all	all	DET
cjfa-30908	136	31	standards	standard	NOUN
cjfa-30908	136	32	.	.	PUNCT
cjfa-30908	137	1	s	s	PART
cjfa-30908	137	2	o	o	X
cjfa-30908	137	3	u	u	NOUN
cjfa-30908	137	4	r	r	NOUN
cjfa-30908	137	5	c	c	NOUN
cjfa-30908	137	6	e	e	NOUN
cjfa-30908	137	7	:	:	PUNCT
cjfa-30908	137	8	calculation	calculation	NOUN
cjfa-30908	137	9	of	of	ADP
cjfa-30908	137	10	disclosure	disclosure	NOUN
cjfa-30908	137	11	index	index	NOUN
cjfa-30908	137	12	:	:	PUNCT
cjfa-30908	137	13	prepared	prepare	VERB
cjfa-30908	137	14	in	in	ADP
cjfa-30908	137	15	this	this	DET
cjfa-30908	137	16	paper	paper	NOUN
cjfa-30908	137	17	.	.	PUNCT
cjfa-30908	138	1	given	give	VERB
cjfa-30908	138	2	the	the	DET
cjfa-30908	138	3	widespread	widespread	ADJ
cjfa-30908	138	4	adoption	adoption	NOUN
cjfa-30908	138	5	of	of	ADP
cjfa-30908	138	6	international	international	ADJ
cjfa-30908	138	7	ias	ias	PROPN
cjfa-30908	138	8	/	/	SYM
cjfa-30908	138	9	ifrs	ifrs	PROPN
cjfa-30908	138	10	standards	standard	NOUN
cjfa-30908	138	11	,	,	PUNCT
cjfa-30908	138	12	we	we	PRON
cjfa-30908	138	13	have	have	AUX
cjfa-30908	138	14	chosen	choose	VERB
cjfa-30908	138	15	to	to	PART
cjfa-30908	138	16	study	study	VERB
cjfa-30908	138	17	disclosure	disclosure	NOUN
cjfa-30908	138	18	of	of	ADP
cjfa-30908	138	19	information	information	NOUN
cjfa-30908	138	20	(	(	PUNCT
cjfa-30908	138	21	ias	ias	PROPN
cjfa-30908	138	22	/	/	SYM
cjfa-30908	138	23	ifrs	ifrs	PROPN
cjfa-30908	138	24	)	)	PUNCT
cjfa-30908	138	25	.	.	PUNCT
cjfa-30908	139	1	we	we	PRON
cjfa-30908	139	2	have	have	AUX
cjfa-30908	139	3	chosen	choose	VERB
cjfa-30908	139	4	to	to	PART
cjfa-30908	139	5	work	work	VERB
cjfa-30908	139	6	on	on	ADP
cjfa-30908	139	7	ias	ias	PROPN
cjfa-30908	139	8	/	/	SYM
cjfa-30908	139	9	ifrs	ifrs	PROPN
cjfa-30908	139	10	international	international	ADJ
cjfa-30908	139	11	financial	financial	ADJ
cjfa-30908	139	12	reporting	reporting	NOUN
cjfa-30908	139	13	standards	standard	NOUN
cjfa-30908	139	14	.	.	PUNCT
cjfa-30908	140	1	hedi	hedi	PROPN
cjfa-30908	140	2	baazaoui18	baazaoui18	PROPN
cjfa-30908	140	3	our	our	PRON
cjfa-30908	140	4	database	database	NOUN
cjfa-30908	140	5	is	be	AUX
cjfa-30908	140	6	imported	import	VERB
cjfa-30908	140	7	from	from	ADP
cjfa-30908	140	8	the	the	DET
cjfa-30908	140	9	study	study	NOUN
cjfa-30908	140	10	of	of	ADP
cjfa-30908	140	11	baazaoui	baazaoui	PROPN
cjfa-30908	140	12	,	,	PUNCT
cjfa-30908	140	13	sahnoun	sahnoun	ADJ
cjfa-30908	140	14	and	and	CCONJ
cjfa-30908	140	15	zaraï	zaraï	PROPN
cjfa-30908	140	16	(	(	PUNCT
cjfa-30908	140	17	2015	2015	NUM
cjfa-30908	140	18	)	)	PUNCT
cjfa-30908	140	19	.	.	PUNCT
cjfa-30908	141	1	we	we	PRON
cjfa-30908	141	2	selected	select	VERB
cjfa-30908	141	3	both	both	CCONJ
cjfa-30908	141	4	french	french	ADJ
cjfa-30908	141	5	and	and	CCONJ
cjfa-30908	141	6	canadian	canadian	ADJ
cjfa-30908	141	7	samples	sample	NOUN
cjfa-30908	141	8	.	.	PUNCT
cjfa-30908	142	1	the	the	DET
cjfa-30908	142	2	study	study	NOUN
cjfa-30908	142	3	period	period	NOUN
cjfa-30908	142	4	is	be	AUX
cjfa-30908	142	5	limited	limit	VERB
cjfa-30908	142	6	to	to	ADP
cjfa-30908	142	7	fiscal	fiscal	ADJ
cjfa-30908	142	8	year	year	NOUN
cjfa-30908	142	9	2013	2013	NUM
cjfa-30908	142	10	,	,	PUNCT
cjfa-30908	142	11	the	the	DET
cjfa-30908	142	12	most	most	ADV
cjfa-30908	142	13	recent	recent	ADJ
cjfa-30908	142	14	fiscal	fiscal	ADJ
cjfa-30908	142	15	year	year	NOUN
cjfa-30908	142	16	when	when	SCONJ
cjfa-30908	142	17	data	datum	NOUN
cjfa-30908	142	18	was	be	AUX
cjfa-30908	142	19	collected	collect	VERB
cjfa-30908	142	20	.	.	PUNCT
cjfa-30908	143	1	since	since	SCONJ
cjfa-30908	143	2	the	the	DET
cjfa-30908	143	3	principle	principle	NOUN
cjfa-30908	143	4	of	of	ADP
cjfa-30908	143	5	permanence	permanence	NOUN
cjfa-30908	143	6	of	of	ADP
cjfa-30908	143	7	the	the	DET
cjfa-30908	143	8	methods	method	NOUN
cjfa-30908	143	9	requires	require	VERB
cjfa-30908	143	10	the	the	DET
cjfa-30908	143	11	application	application	NOUN
cjfa-30908	143	12	of	of	ADP
cjfa-30908	143	13	the	the	DET
cjfa-30908	143	14	same	same	ADJ
cjfa-30908	143	15	methods	method	NOUN
cjfa-30908	143	16	of	of	ADP
cjfa-30908	143	17	measurement	measurement	NOUN
cjfa-30908	143	18	and	and	CCONJ
cjfa-30908	143	19	presentation	presentation	NOUN
cjfa-30908	143	20	over	over	ADP
cjfa-30908	143	21	time	time	NOUN
cjfa-30908	143	22	,	,	PUNCT
cjfa-30908	143	23	unless	unless	SCONJ
cjfa-30908	143	24	the	the	DET
cjfa-30908	143	25	change	change	NOUN
cjfa-30908	143	26	is	be	AUX
cjfa-30908	143	27	made	make	VERB
cjfa-30908	143	28	by	by	ADP
cjfa-30908	143	29	a	a	DET
cjfa-30908	143	30	new	new	ADJ
cjfa-30908	143	31	standard	standard	NOUN
cjfa-30908	143	32	or	or	CCONJ
cjfa-30908	143	33	if	if	SCONJ
cjfa-30908	143	34	there	there	PRON
cjfa-30908	143	35	is	be	VERB
cjfa-30908	143	36	a	a	DET
cjfa-30908	143	37	structural	structural	ADJ
cjfa-30908	143	38	change	change	NOUN
cjfa-30908	143	39	in	in	ADP
cjfa-30908	143	40	the	the	DET
cjfa-30908	143	41	operation	operation	NOUN
cjfa-30908	143	42	,	,	PUNCT
cjfa-30908	143	43	it	it	PRON
cjfa-30908	143	44	is	be	AUX
cjfa-30908	143	45	so	so	SCONJ
cjfa-30908	143	46	it	it	PRON
cjfa-30908	143	47	’s	’	VERB
cjfa-30908	143	48	useless	useless	ADJ
cjfa-30908	143	49	to	to	PART
cjfa-30908	143	50	work	work	VERB
cjfa-30908	143	51	on	on	ADP
cjfa-30908	143	52	several	several	ADJ
cjfa-30908	143	53	exercises	exercise	NOUN
cjfa-30908	143	54	.	.	PUNCT
cjfa-30908	144	1	in	in	ADP
cjfa-30908	144	2	all	all	DET
cjfa-30908	144	3	cases	case	NOUN
cjfa-30908	144	4	,	,	PUNCT
cjfa-30908	144	5	in	in	ADP
cjfa-30908	144	6	the	the	DET
cjfa-30908	144	7	event	event	NOUN
cjfa-30908	144	8	of	of	ADP
cjfa-30908	144	9	a	a	DET
cjfa-30908	144	10	change	change	NOUN
cjfa-30908	144	11	in	in	ADP
cjfa-30908	144	12	accounting	accounting	NOUN
cjfa-30908	144	13	method	method	NOUN
cjfa-30908	144	14	,	,	PUNCT
cjfa-30908	144	15	the	the	DET
cjfa-30908	144	16	company	company	NOUN
cjfa-30908	144	17	is	be	AUX
cjfa-30908	144	18	required	require	VERB
cjfa-30908	144	19	to	to	PART
cjfa-30908	144	20	disclose	disclose	VERB
cjfa-30908	144	21	in	in	ADP
cjfa-30908	144	22	the	the	DET
cjfa-30908	144	23	notes	note	NOUN
cjfa-30908	144	24	to	to	ADP
cjfa-30908	144	25	the	the	DET
cjfa-30908	144	26	financial	financial	ADJ
cjfa-30908	144	27	statements	statement	NOUN
cjfa-30908	144	28	the	the	DET
cjfa-30908	144	29	nature	nature	NOUN
cjfa-30908	144	30	,	,	PUNCT
cjfa-30908	144	31	the	the	DET
cjfa-30908	144	32	reasons	reason	NOUN
cjfa-30908	144	33	and	and	CCONJ
cjfa-30908	144	34	the	the	DET
cjfa-30908	144	35	financial	financial	ADJ
cjfa-30908	144	36	impact	impact	NOUN
cjfa-30908	144	37	of	of	ADP
cjfa-30908	144	38	this	this	DET
cjfa-30908	144	39	change	change	NOUN
cjfa-30908	144	40	.	.	PUNCT
cjfa-30908	145	1	our	our	PRON
cjfa-30908	145	2	study	study	NOUN
cjfa-30908	145	3	covered	cover	VERB
cjfa-30908	145	4	35	35	NUM
cjfa-30908	145	5	french	french	ADJ
cjfa-30908	145	6	companies	company	NOUN
cjfa-30908	145	7	listed	list	VERB
cjfa-30908	145	8	on	on	ADP
cjfa-30908	145	9	cac40	cac40	PROPN
cjfa-30908	145	10	and	and	CCONJ
cjfa-30908	145	11	36	36	NUM
cjfa-30908	145	12	canadian	canadian	ADJ
cjfa-30908	145	13	companies	company	NOUN
cjfa-30908	145	14	listed	list	VERB
cjfa-30908	145	15	on	on	ADP
cjfa-30908	145	16	^	^	PUNCT
cjfa-30908	145	17	tx60	tx60	PROPN
cjfa-30908	145	18	.	.	PUNCT
cjfa-30908	146	1	the	the	DET
cjfa-30908	146	2	samples	sample	NOUN
cjfa-30908	146	3	in	in	ADP
cjfa-30908	146	4	the	the	DET
cjfa-30908	146	5	study	study	NOUN
cjfa-30908	146	6	are	be	AUX
cjfa-30908	146	7	as	as	SCONJ
cjfa-30908	146	8	follows	follow	VERB
cjfa-30908	146	9	:	:	PUNCT
cjfa-30908	146	10	table	table	NOUN
cjfa-30908	146	11	2	2	NUM
cjfa-30908	146	12	.	.	PUNCT
cjfa-30908	147	1	samples	sample	NOUN
cjfa-30908	147	2	of	of	ADP
cjfa-30908	147	3	the	the	DET
cjfa-30908	147	4	study	study	NOUN
cjfa-30908	147	5	french	french	ADJ
cjfa-30908	147	6	sample	sample	PROPN
cjfa-30908	147	7	canadian	canadian	ADJ
cjfa-30908	147	8	sample	sample	NOUN
cjfa-30908	147	9	overall	overall	ADJ
cjfa-30908	147	10	sample	sample	NOUN
cjfa-30908	147	11	initial	initial	ADJ
cjfa-30908	147	12	sample	sample	NOUN
cjfa-30908	147	13	40	40	NUM
cjfa-30908	147	14	60	60	NUM
cjfa-30908	147	15	100	100	NUM
cjfa-30908	147	16	financial	financial	ADJ
cjfa-30908	147	17	institutions	institution	NOUN
cjfa-30908	147	18	4	4	NUM
cjfa-30908	147	19	10	10	NUM
cjfa-30908	147	20	14	14	NUM
cjfa-30908	147	21	subsidiary	subsidiary	NOUN
cjfa-30908	147	22	of	of	ADP
cjfa-30908	147	23	foreign	foreign	ADJ
cjfa-30908	147	24	parent	parent	NOUN
cjfa-30908	147	25	1	1	NUM
cjfa-30908	147	26	1	1	NUM
cjfa-30908	147	27	3	3	NUM
cjfa-30908	147	28	companies	company	NOUN
cjfa-30908	147	29	presenting	present	VERB
cjfa-30908	147	30	their	their	PRON
cjfa-30908	147	31	financial	financial	ADJ
cjfa-30908	147	32	statements	statement	NOUN
cjfa-30908	147	33	according	accord	VERB
cjfa-30908	147	34	to	to	ADP
cjfa-30908	147	35	us	us	PROPN
cjfa-30908	147	36	gaap	gaap	PROPN
cjfa-30908	147	37	or	or	CCONJ
cjfa-30908	147	38	national	national	ADJ
cjfa-30908	147	39	gaap	gaap	PROPN
cjfa-30908	147	40	13	13	NUM
cjfa-30908	147	41	13	13	NUM
cjfa-30908	147	42	total	total	NOUN
cjfa-30908	147	43	35	35	NUM
cjfa-30908	147	44	36	36	NUM
cjfa-30908	147	45	71	71	NUM
cjfa-30908	147	46	s	s	NOUN
cjfa-30908	147	47	o	o	NOUN
cjfa-30908	147	48	u	u	NOUN
cjfa-30908	147	49	r	r	NOUN
cjfa-30908	147	50	c	c	NOUN
cjfa-30908	147	51	e	e	NOUN
cjfa-30908	147	52	:	:	PUNCT
cjfa-30908	147	53	samples	sample	NOUN
cjfa-30908	147	54	of	of	ADP
cjfa-30908	147	55	the	the	DET
cjfa-30908	147	56	study	study	NOUN
cjfa-30908	147	57	:	:	PUNCT
cjfa-30908	147	58	baazaoui	baazaoui	PROPN
cjfa-30908	147	59	et	et	PROPN
cjfa-30908	147	60	al	al	PROPN
cjfa-30908	147	61	.	.	PROPN
cjfa-30908	147	62	(	(	PUNCT
cjfa-30908	147	63	2015	2015	NUM
cjfa-30908	147	64	)	)	PUNCT
cjfa-30908	147	65	.	.	PUNCT
cjfa-30908	148	1	results	result	NOUN
cjfa-30908	148	2	of	of	ADP
cjfa-30908	148	3	research	research	NOUN
cjfa-30908	148	4	process	process	NOUN
cjfa-30908	148	5	for	for	ADP
cjfa-30908	148	6	the	the	DET
cjfa-30908	148	7	first	first	ADJ
cjfa-30908	148	8	method	method	NOUN
cjfa-30908	148	9	,	,	PUNCT
cjfa-30908	148	10	which	which	PRON
cjfa-30908	148	11	consists	consist	VERB
cjfa-30908	148	12	in	in	ADP
cjfa-30908	148	13	calculating	calculate	VERB
cjfa-30908	148	14	the	the	DET
cjfa-30908	148	15	disclosure	disclosure	NOUN
cjfa-30908	148	16	index	index	NOUN
cjfa-30908	148	17	based	base	VERB
cjfa-30908	148	18	on	on	ADP
cjfa-30908	148	19	the	the	DET
cjfa-30908	148	20	average	average	NOUN
cjfa-30908	148	21	of	of	ADP
cjfa-30908	148	22	the	the	DET
cjfa-30908	148	23	elementary	elementary	ADJ
cjfa-30908	148	24	disclosure	disclosure	NOUN
cjfa-30908	148	25	scores	score	NOUN
cjfa-30908	148	26	,	,	PUNCT
cjfa-30908	148	27	the	the	DET
cjfa-30908	148	28	various	various	ADJ
cjfa-30908	148	29	disclosures	disclosure	NOUN
cjfa-30908	148	30	are	be	AUX
cjfa-30908	148	31	marked	mark	VERB
cjfa-30908	148	32	by	by	ADP
cjfa-30908	148	33	the	the	DET
cjfa-30908	148	34	index	index	NOUN
cjfa-30908	148	35	1	1	NUM
cjfa-30908	148	36	:	:	PUNCT
cjfa-30908	148	37	mandatory	mandatory	ADJ
cjfa-30908	148	38	disclosue1	disclosue1	ADJ
cjfa-30908	148	39	,	,	PUNCT
cjfa-30908	148	40	voluntary	voluntary	ADJ
cjfa-30908	148	41	disclosure1	disclosure1	NOUN
cjfa-30908	148	42	,	,	PUNCT
cjfa-30908	148	43	total	total	ADJ
cjfa-30908	148	44	disclosure1	disclosure1	NOUN
cjfa-30908	148	45	.	.	PUNCT
cjfa-30908	149	1	for	for	ADP
cjfa-30908	149	2	the	the	DET
cjfa-30908	149	3	second	second	ADJ
cjfa-30908	149	4	method	method	NOUN
cjfa-30908	149	5	,	,	PUNCT
cjfa-30908	149	6	which	which	PRON
cjfa-30908	149	7	consists	consist	VERB
cjfa-30908	149	8	in	in	ADP
cjfa-30908	149	9	calculating	calculate	VERB
cjfa-30908	149	10	the	the	DET
cjfa-30908	149	11	disclosure	disclosure	NOUN
cjfa-30908	149	12	index	index	NOUN
cjfa-30908	149	13	based	base	VERB
cjfa-30908	149	14	on	on	ADP
cjfa-30908	149	15	the	the	DET
cjfa-30908	149	16	ratio	ratio	NOUN
cjfa-30908	149	17	between	between	ADP
cjfa-30908	149	18	the	the	DET
cjfa-30908	149	19	items	item	NOUN
cjfa-30908	149	20	disclosed	disclose	VERB
cjfa-30908	149	21	and	and	CCONJ
cjfa-30908	149	22	the	the	DET
cjfa-30908	149	23	total	total	ADJ
cjfa-30908	149	24	items	item	NOUN
cjfa-30908	149	25	,	,	PUNCT
cjfa-30908	149	26	the	the	DET
cjfa-30908	149	27	various	various	ADJ
cjfa-30908	149	28	disclosures	disclosure	NOUN
cjfa-30908	149	29	are	be	AUX
cjfa-30908	149	30	marked	mark	VERB
cjfa-30908	149	31	by	by	ADP
cjfa-30908	149	32	the	the	DET
cjfa-30908	149	33	index	index	NOUN
cjfa-30908	149	34	2	2	NUM
cjfa-30908	149	35	:	:	PUNCT
cjfa-30908	149	36	mandatory	mandatory	ADJ
cjfa-30908	149	37	disclosure2	disclosure2	NOUN
cjfa-30908	149	38	,	,	PUNCT
cjfa-30908	149	39	voluntary	voluntary	ADJ
cjfa-30908	149	40	disclosure2	disclosure2	NOUN
cjfa-30908	149	41	,	,	PUNCT
cjfa-30908	149	42	total	total	ADJ
cjfa-30908	149	43	disclosure2	disclosure2	NOUN
cjfa-30908	149	44	.	.	PUNCT
cjfa-30908	150	1	the	the	DET
cjfa-30908	150	2	characteristics	characteristic	NOUN
cjfa-30908	150	3	of	of	ADP
cjfa-30908	150	4	the	the	DET
cjfa-30908	150	5	variables	variable	NOUN
cjfa-30908	150	6	in	in	ADP
cjfa-30908	150	7	the	the	DET
cjfa-30908	150	8	study	study	NOUN
cjfa-30908	150	9	are	be	AUX
cjfa-30908	150	10	as	as	SCONJ
cjfa-30908	150	11	follows	follow	VERB
cjfa-30908	150	12	:	:	PUNCT
cjfa-30908	150	13	for	for	ADP
cjfa-30908	150	14	a	a	DET
cjfa-30908	150	15	new	new	ADJ
cjfa-30908	150	16	method	method	NOUN
cjfa-30908	150	17	of	of	ADP
cjfa-30908	150	18	calculating	calculate	VERB
cjfa-30908	150	19	the	the	DET
cjfa-30908	150	20	disclosure	disclosure	NOUN
cjfa-30908	150	21	index	index	NOUN
cjfa-30908	150	22	19	19	NUM
cjfa-30908	150	23	table	table	NOUN
cjfa-30908	150	24	3	3	NUM
cjfa-30908	150	25	.	.	PUNCT
cjfa-30908	151	1	variables	variable	NOUN
cjfa-30908	151	2	characteristics	characteristic	NOUN
cjfa-30908	151	3	variable	variable	ADJ
cjfa-30908	151	4	minimum	minimum	ADJ
cjfa-30908	151	5	maximum	maximum	ADJ
cjfa-30908	151	6	mean	mean	NOUN
cjfa-30908	151	7	standard	standard	ADJ
cjfa-30908	151	8	deviation	deviation	NOUN
cjfa-30908	151	9	skewness	skewness	NOUN
cjfa-30908	151	10	kurtosis	kurtosis	VERB
cjfa-30908	151	11	prob	prob	NOUN
cjfa-30908	151	12	(	(	PUNCT
cjfa-30908	151	13	jarque	jarque	NOUN
cjfa-30908	151	14	-	-	PUNCT
cjfa-30908	151	15	bera	bera	NOUN
cjfa-30908	151	16	)	)	PUNCT
cjfa-30908	151	17	french	french	ADJ
cjfa-30908	151	18	sample	sample	NOUN
cjfa-30908	151	19	mandatory	mandatory	ADJ
cjfa-30908	151	20	disclosure1	disclosure1	PROPN
cjfa-30908	151	21	0.54	0.54	NUM
cjfa-30908	151	22	0.79	0.79	NUM
cjfa-30908	151	23	0.65	0.65	NUM
cjfa-30908	151	24	0.06	0.06	NUM
cjfa-30908	151	25	0.49	0.49	NUM
cjfa-30908	151	26	2.63	2.63	NUM
cjfa-30908	151	27	0.45	0.45	NUM
cjfa-30908	151	28	mandatory	mandatory	ADJ
cjfa-30908	151	29	disclosure2	disclosure2	NOUN
cjfa-30908	151	30	0.64	0.64	NUM
cjfa-30908	151	31	0.90	0.90	NUM
cjfa-30908	151	32	0.73	0.73	NUM
cjfa-30908	151	33	0.06	0.06	NUM
cjfa-30908	151	34	1.11	1.11	NUM
cjfa-30908	151	35	3.91	3.91	NUM
cjfa-30908	151	36	0.02	0.02	NUM
cjfa-30908	151	37	voluntary	voluntary	ADJ
cjfa-30908	151	38	disclosure1	disclosure1	NOUN
cjfa-30908	151	39	0.11	0.11	NUM
cjfa-30908	151	40	0.67	0.67	NUM
cjfa-30908	151	41	0.39	0.39	NUM
cjfa-30908	151	42	0.19	0.19	NUM
cjfa-30908	151	43	-0.08	-0.08	NUM
cjfa-30908	151	44	1.70	1.70	NUM
cjfa-30908	151	45	0.28	0.28	NUM
cjfa-30908	151	46	voluntary	voluntary	ADJ
cjfa-30908	151	47	disclosure2	disclosure2	NOUN
cjfa-30908	151	48	0.13	0.13	NUM
cjfa-30908	151	49	0.60	0.60	NUM
cjfa-30908	151	50	0.37	0.37	NUM
cjfa-30908	151	51	0.15	0.15	NUM
cjfa-30908	151	52	-0.01	-0.01	NUM
cjfa-30908	151	53	2.09	2.09	NUM
cjfa-30908	151	54	0.55	0.55	NUM
cjfa-30908	151	55	total	total	ADJ
cjfa-30908	151	56	disclosure1	disclosure1	NOUN
cjfa-30908	152	1	0.48	0.48	NUM
cjfa-30908	152	2	0.77	0.77	NUM
cjfa-30908	152	3	0.60	0.60	NUM
cjfa-30908	152	4	0.08	0.08	NUM
cjfa-30908	152	5	0.47	0.47	NUM
cjfa-30908	152	6	2.32	2.32	NUM
cjfa-30908	152	7	0.37	0.37	NUM
cjfa-30908	152	8	total	total	ADJ
cjfa-30908	152	9	disclosure2	disclosure2	NOUN
cjfa-30908	152	10	0.62	0.62	NUM
cjfa-30908	152	11	0.89	0.89	NUM
cjfa-30908	152	12	0.71	0.71	NUM
cjfa-30908	152	13	0.06	0.06	NUM
cjfa-30908	152	14	1.10	1.10	NUM
cjfa-30908	152	15	3.95	3.95	NUM
cjfa-30908	152	16	0.02	0.02	NUM
cjfa-30908	152	17	canadian	canadian	ADJ
cjfa-30908	152	18	sample	sample	NOUN
cjfa-30908	152	19	mandatory	mandatory	ADJ
cjfa-30908	152	20	disclosure1	disclosure1	PROPN
cjfa-30908	152	21	0.49	0.49	NUM
cjfa-30908	152	22	0.85	0.85	NUM
cjfa-30908	152	23	0.72	0.72	NUM
cjfa-30908	152	24	0.07	0.07	NUM
cjfa-30908	152	25	-0.44	-0.44	VERB
cjfa-30908	152	26	4.07	4.07	NUM
cjfa-30908	152	27	0.23	0.23	NUM
cjfa-30908	152	28	mandatory	mandatory	ADJ
cjfa-30908	152	29	disclosure2	disclosure2	NOUN
cjfa-30908	152	30	0.69	0.69	NUM
cjfa-30908	152	31	0.90	0.90	NUM
cjfa-30908	152	32	0.81	0.81	NUM
cjfa-30908	152	33	0.05	0.05	NUM
cjfa-30908	152	34	-0.84	-0.84	NUM
cjfa-30908	152	35	3.38	3.38	NUM
cjfa-30908	152	36	0.11	0.11	NUM
cjfa-30908	152	37	voluntary	voluntary	ADJ
cjfa-30908	152	38	disclosure1	disclosure1	NOUN
cjfa-30908	152	39	0.00	0.00	NUM
cjfa-30908	152	40	0.79	0.79	NUM
cjfa-30908	152	41	0.56	0.56	NUM
cjfa-30908	152	42	0.15	0.15	NUM
cjfa-30908	152	43	-1.74	-1.74	NUM
cjfa-30908	152	44	6.98	6.98	NUM
cjfa-30908	152	45	0.00	0.00	NUM
cjfa-30908	152	46	voluntary	voluntary	ADJ
cjfa-30908	152	47	disclosure2	disclosure2	NOUN
cjfa-30908	152	48	0.00	0.00	NUM
cjfa-30908	152	49	0.80	0.80	NUM
cjfa-30908	152	50	0.50	0.50	NUM
cjfa-30908	152	51	0.13	0.13	NUM
cjfa-30908	152	52	-1.60	-1.60	NUM
cjfa-30908	152	53	8.71	8.71	NUM
cjfa-30908	152	54	0.00	0.00	NUM
cjfa-30908	152	55	total	total	ADJ
cjfa-30908	152	56	disclosure1	disclosure1	NOUN
cjfa-30908	152	57	0.39	0.39	NUM
cjfa-30908	152	58	0.84	0.84	NUM
cjfa-30908	152	59	0.69	0.69	NUM
cjfa-30908	152	60	0.08	0.08	NUM
cjfa-30908	152	61	-1.08	-1.08	NUM
cjfa-30908	152	62	6.09	6.09	NUM
cjfa-30908	152	63	0.00	0.00	NUM
cjfa-30908	152	64	total	total	ADJ
cjfa-30908	152	65	disclosure2	disclosure2	NOUN
cjfa-30908	152	66	0.68	0.68	NUM
cjfa-30908	152	67	0.89	0.89	NUM
cjfa-30908	152	68	0.80	0.80	NUM
cjfa-30908	152	69	0.05	0.05	NUM
cjfa-30908	152	70	-0.82	-0.82	NUM
cjfa-30908	152	71	3.31	3.31	NUM
cjfa-30908	152	72	0.13	0.13	NUM
cjfa-30908	152	73	overall	overall	ADJ
cjfa-30908	152	74	sample	sample	NOUN
cjfa-30908	152	75	mandatory	mandatory	ADJ
cjfa-30908	152	76	disclosure1	disclosure1	PROPN
cjfa-30908	152	77	0.49	0.49	NUM
cjfa-30908	152	78	0.85	0.85	NUM
cjfa-30908	152	79	0.68	0.68	NUM
cjfa-30908	152	80	0.08	0.08	NUM
cjfa-30908	152	81	0.10	0.10	NUM
cjfa-30908	152	82	2.73	2.73	NUM
cjfa-30908	152	83	0.85	0.85	NUM
cjfa-30908	152	84	mandatory	mandatory	ADJ
cjfa-30908	152	85	disclosure2	disclosure2	NOUN
cjfa-30908	152	86	0.64	0.64	NUM
cjfa-30908	152	87	0.90	0.90	NUM
cjfa-30908	152	88	0.77	0.77	NUM
cjfa-30908	152	89	0.07	0.07	NUM
cjfa-30908	152	90	-0.04	-0.04	NUM
cjfa-30908	152	91	1.8	1.8	NUM
cjfa-30908	152	92	0.12	0.12	NUM
cjfa-30908	152	93	voluntary	voluntary	ADJ
cjfa-30908	152	94	disclosure1	disclosure1	NOUN
cjfa-30908	152	95	0.0	0.0	NUM
cjfa-30908	152	96	0.79	0.79	NUM
cjfa-30908	152	97	0.48	0.48	NUM
cjfa-30908	152	98	0.19	0.19	NUM
cjfa-30908	152	99	-0.71	-0.71	NUM
cjfa-30908	152	100	2.45	2.45	NUM
cjfa-30908	152	101	0.03	0.03	NUM
cjfa-30908	152	102	voluntary	voluntary	ADJ
cjfa-30908	152	103	disclosure2	disclosure2	NOUN
cjfa-30908	152	104	0.0	0.0	NUM
cjfa-30908	152	105	0.80	0.80	NUM
cjfa-30908	152	106	0.44	0.44	NUM
cjfa-30908	152	107	0.15	0.15	NUM
cjfa-30908	152	108	-0.64	-0.64	NUM
cjfa-30908	152	109	3.12	3.12	NUM
cjfa-30908	152	110	0.09	0.09	NUM
cjfa-30908	152	111	total	total	NOUN
cjfa-30908	152	112	disclosure1	disclosure1	NOUN
cjfa-30908	152	113	0.39	0.39	NUM
cjfa-30908	153	1	0.84	0.84	NUM
cjfa-30908	153	2	0.65	0.65	NUM
cjfa-30908	153	3	0.09	0.09	NUM
cjfa-30908	153	4	-0.19	-0.19	NUM
cjfa-30908	153	5	2.73	2.73	NUM
cjfa-30908	153	6	0.72	0.72	NUM
cjfa-30908	153	7	total	total	NOUN
cjfa-30908	153	8	disclosure2	disclosure2	NOUN
cjfa-30908	153	9	0.62	0.62	NUM
cjfa-30908	153	10	0.89	0.89	NUM
cjfa-30908	153	11	0.76	0.76	NUM
cjfa-30908	153	12	0.07	0.07	NUM
cjfa-30908	153	13	-0.03	-0.03	NUM
cjfa-30908	153	14	1.8	1.8	NUM
cjfa-30908	153	15	0.12	0.12	NUM
cjfa-30908	153	16	s	s	NOUN
cjfa-30908	153	17	o	o	X
cjfa-30908	153	18	u	u	NOUN
cjfa-30908	153	19	r	r	NOUN
cjfa-30908	153	20	c	c	NOUN
cjfa-30908	153	21	e	e	NOUN
cjfa-30908	153	22	:	:	PUNCT
cjfa-30908	153	23	variables	variables	PROPN
cjfa-30908	153	24	characteristics	characteristic	VERB
cjfa-30908	153	25	:	:	PUNCT
cjfa-30908	153	26	the	the	DET
cjfa-30908	153	27	disclosure	disclosure	NOUN
cjfa-30908	153	28	indices	indice	VERB
cjfa-30908	153	29	for	for	ADP
cjfa-30908	153	30	the	the	DET
cjfa-30908	153	31	proposed	propose	VERB
cjfa-30908	153	32	method	method	NOUN
cjfa-30908	153	33	(	(	PUNCT
cjfa-30908	153	34	method	method	NOUN
cjfa-30908	153	35	1	1	NUM
cjfa-30908	153	36	)	)	PUNCT
cjfa-30908	153	37	are	be	AUX
cjfa-30908	153	38	imported	import	VERB
cjfa-30908	153	39	from	from	ADP
cjfa-30908	153	40	baazaoui	baazaoui	PROPN
cjfa-30908	153	41	et	et	PROPN
cjfa-30908	153	42	al	al	PROPN
cjfa-30908	153	43	.	.	PROPN
cjfa-30908	154	1	(	(	PUNCT
cjfa-30908	154	2	2015	2015	NUM
cjfa-30908	154	3	)	)	PUNCT
cjfa-30908	154	4	.	.	PUNCT
cjfa-30908	155	1	it	it	PRON
cjfa-30908	155	2	appears	appear	VERB
cjfa-30908	155	3	that	that	SCONJ
cjfa-30908	155	4	the	the	DET
cjfa-30908	155	5	disclosure	disclosure	NOUN
cjfa-30908	155	6	indices	index	NOUN
cjfa-30908	155	7	calculated	calculate	VERB
cjfa-30908	155	8	according	accord	VERB
cjfa-30908	155	9	to	to	ADP
cjfa-30908	155	10	the	the	DET
cjfa-30908	155	11	second	second	ADJ
cjfa-30908	155	12	method	method	NOUN
cjfa-30908	155	13	are	be	AUX
cjfa-30908	155	14	higher	high	ADJ
cjfa-30908	155	15	than	than	ADP
cjfa-30908	155	16	those	those	PRON
cjfa-30908	155	17	calculated	calculate	VERB
cjfa-30908	155	18	according	accord	VERB
cjfa-30908	155	19	to	to	ADP
cjfa-30908	155	20	the	the	DET
cjfa-30908	155	21	first	first	ADJ
cjfa-30908	155	22	method	method	NOUN
cjfa-30908	155	23	and	and	CCONJ
cjfa-30908	155	24	that	that	PRON
cjfa-30908	155	25	disclosure	disclosure	NOUN
cjfa-30908	155	26	indices	index	NOUN
cjfa-30908	155	27	of	of	ADP
cjfa-30908	155	28	canadian	canadian	ADJ
cjfa-30908	155	29	firms	firm	NOUN
cjfa-30908	155	30	are	be	AUX
cjfa-30908	155	31	higher	high	ADJ
cjfa-30908	155	32	than	than	ADP
cjfa-30908	155	33	those	those	PRON
cjfa-30908	155	34	of	of	ADP
cjfa-30908	155	35	french	french	ADJ
cjfa-30908	155	36	firms	firm	NOUN
cjfa-30908	155	37	.	.	PUNCT
cjfa-30908	156	1	the	the	DET
cjfa-30908	156	2	gap	gap	NOUN
cjfa-30908	156	3	is	be	AUX
cjfa-30908	156	4	important	important	ADJ
cjfa-30908	156	5	for	for	ADP
cjfa-30908	156	6	mandatory	mandatory	ADJ
cjfa-30908	156	7	disclosure	disclosure	NOUN
cjfa-30908	156	8	and	and	CCONJ
cjfa-30908	156	9	full	full	ADJ
cjfa-30908	156	10	disclosure	disclosure	NOUN
cjfa-30908	156	11	.	.	PUNCT
cjfa-30908	157	1	according	accord	VERB
cjfa-30908	157	2	to	to	ADP
cjfa-30908	157	3	the	the	DET
cjfa-30908	157	4	french	french	ADJ
cjfa-30908	157	5	sample	sample	NOUN
cjfa-30908	157	6	,	,	PUNCT
cjfa-30908	157	7	it	it	PRON
cjfa-30908	157	8	reaches	reach	VERB
cjfa-30908	157	9	0.08	0.08	NUM
cjfa-30908	157	10	for	for	ADP
cjfa-30908	157	11	mandatory	mandatory	ADJ
cjfa-30908	157	12	disclosure	disclosure	NOUN
cjfa-30908	157	13	and	and	CCONJ
cjfa-30908	157	14	0.11	0.11	NUM
cjfa-30908	157	15	for	for	ADP
cjfa-30908	157	16	total	total	ADJ
cjfa-30908	157	17	dishedi	dishedi	PROPN
cjfa-30908	157	18	baazaoui20	baazaoui20	PROPN
cjfa-30908	157	19	closure	closure	NOUN
cjfa-30908	157	20	.	.	PUNCT
cjfa-30908	158	1	according	accord	VERB
cjfa-30908	158	2	to	to	ADP
cjfa-30908	158	3	the	the	DET
cjfa-30908	158	4	canadian	canadian	ADJ
cjfa-30908	158	5	sample	sample	NOUN
cjfa-30908	158	6	,	,	PUNCT
cjfa-30908	158	7	it	it	PRON
cjfa-30908	158	8	reaches	reach	VERB
cjfa-30908	158	9	0.09	0.09	NUM
cjfa-30908	158	10	for	for	ADP
cjfa-30908	158	11	mandatory	mandatory	ADJ
cjfa-30908	158	12	disclosure	disclosure	NOUN
cjfa-30908	158	13	and	and	CCONJ
cjfa-30908	158	14	0.11	0.11	NUM
cjfa-30908	158	15	for	for	ADP
cjfa-30908	158	16	total	total	ADJ
cjfa-30908	158	17	disclosure	disclosure	NOUN
cjfa-30908	158	18	.	.	PUNCT
cjfa-30908	159	1	according	accord	VERB
cjfa-30908	159	2	to	to	ADP
cjfa-30908	159	3	the	the	DET
cjfa-30908	159	4	overall	overall	ADJ
cjfa-30908	159	5	sample	sample	NOUN
cjfa-30908	159	6	,	,	PUNCT
cjfa-30908	159	7	it	it	PRON
cjfa-30908	159	8	reaches	reach	VERB
cjfa-30908	159	9	0.09	0.09	NUM
cjfa-30908	159	10	for	for	ADP
cjfa-30908	159	11	mandatory	mandatory	ADJ
cjfa-30908	159	12	disclosure	disclosure	NOUN
cjfa-30908	159	13	and	and	CCONJ
cjfa-30908	159	14	0.11	0.11	NUM
cjfa-30908	159	15	for	for	ADP
cjfa-30908	159	16	full	full	ADJ
cjfa-30908	159	17	disclosure	disclosure	NOUN
cjfa-30908	159	18	.	.	PUNCT
cjfa-30908	160	1	the	the	DET
cjfa-30908	160	2	voluntary	voluntary	ADJ
cjfa-30908	160	3	disclosure	disclosure	NOUN
cjfa-30908	160	4	index	index	NOUN
cjfa-30908	160	5	of	of	ADP
cjfa-30908	160	6	the	the	DET
cjfa-30908	160	7	first	first	ADJ
cjfa-30908	160	8	method	method	NOUN
cjfa-30908	160	9	is	be	AUX
cjfa-30908	160	10	higher	high	ADJ
cjfa-30908	160	11	than	than	ADP
cjfa-30908	160	12	that	that	PRON
cjfa-30908	160	13	of	of	ADP
cjfa-30908	160	14	the	the	DET
cjfa-30908	160	15	second	second	ADJ
cjfa-30908	160	16	method	method	NOUN
cjfa-30908	160	17	.	.	PUNCT
cjfa-30908	161	1	the	the	DET
cjfa-30908	161	2	difference	difference	NOUN
cjfa-30908	161	3	between	between	ADP
cjfa-30908	161	4	the	the	DET
cjfa-30908	161	5	voluntary	voluntary	ADJ
cjfa-30908	161	6	disclosure	disclosure	NOUN
cjfa-30908	161	7	indices	index	NOUN
cjfa-30908	161	8	is	be	AUX
cjfa-30908	161	9	0.02	0.02	NUM
cjfa-30908	161	10	for	for	ADP
cjfa-30908	161	11	the	the	DET
cjfa-30908	161	12	french	french	ADJ
cjfa-30908	161	13	sample	sample	NOUN
cjfa-30908	161	14	,	,	PUNCT
cjfa-30908	161	15	0.06	0.06	NUM
cjfa-30908	161	16	for	for	ADP
cjfa-30908	161	17	the	the	DET
cjfa-30908	161	18	canadian	canadian	ADJ
cjfa-30908	161	19	sample	sample	NOUN
cjfa-30908	161	20	and	and	CCONJ
cjfa-30908	161	21	0.04	0.04	NUM
cjfa-30908	161	22	for	for	ADP
cjfa-30908	161	23	overall	overall	ADJ
cjfa-30908	161	24	sample	sample	NOUN
cjfa-30908	161	25	.	.	PUNCT
cjfa-30908	162	1	to	to	PART
cjfa-30908	162	2	test	test	VERB
cjfa-30908	162	3	the	the	DET
cjfa-30908	162	4	significance	significance	NOUN
cjfa-30908	162	5	of	of	ADP
cjfa-30908	162	6	the	the	DET
cjfa-30908	162	7	difference	difference	NOUN
cjfa-30908	162	8	in	in	ADP
cjfa-30908	162	9	disclosure	disclosure	NOUN
cjfa-30908	162	10	indices	index	NOUN
cjfa-30908	162	11	,	,	PUNCT
cjfa-30908	162	12	we	we	PRON
cjfa-30908	162	13	use	use	VERB
cjfa-30908	162	14	the	the	DET
cjfa-30908	162	15	parametric	parametric	ADJ
cjfa-30908	162	16	test	test	NOUN
cjfa-30908	162	17	difference	difference	NOUN
cjfa-30908	162	18	of	of	ADP
cjfa-30908	162	19	means	mean	NOUN
cjfa-30908	162	20	for	for	ADP
cjfa-30908	162	21	the	the	DET
cjfa-30908	162	22	variables	variable	NOUN
cjfa-30908	162	23	that	that	PRON
cjfa-30908	162	24	follow	follow	VERB
cjfa-30908	162	25	the	the	DET
cjfa-30908	162	26	normal	normal	ADJ
cjfa-30908	162	27	law	law	NOUN
cjfa-30908	162	28	(	(	PUNCT
cjfa-30908	162	29	voluntary	voluntary	ADJ
cjfa-30908	162	30	disclosure	disclosure	NOUN
cjfa-30908	162	31	(	(	PUNCT
cjfa-30908	162	32	1.2	1.2	NUM
cjfa-30908	162	33	)	)	PUNCT
cjfa-30908	162	34	for	for	ADP
cjfa-30908	162	35	canadian	canadian	ADJ
cjfa-30908	162	36	sample	sample	NOUN
cjfa-30908	162	37	and	and	CCONJ
cjfa-30908	162	38	mandatory	mandatory	ADJ
cjfa-30908	162	39	disclosure	disclosure	NOUN
cjfa-30908	162	40	(	(	PUNCT
cjfa-30908	162	41	1.2	1.2	NUM
cjfa-30908	162	42	)	)	PUNCT
cjfa-30908	162	43	and	and	CCONJ
cjfa-30908	162	44	total	total	ADJ
cjfa-30908	162	45	disclosure	disclosure	NOUN
cjfa-30908	162	46	(	(	PUNCT
cjfa-30908	162	47	1.2	1.2	NUM
cjfa-30908	162	48	)	)	PUNCT
cjfa-30908	162	49	for	for	ADP
cjfa-30908	162	50	overall	overall	ADJ
cjfa-30908	162	51	sample	sample	NOUN
cjfa-30908	162	52	)	)	PUNCT
cjfa-30908	162	53	and	and	CCONJ
cjfa-30908	162	54	the	the	DET
cjfa-30908	162	55	non	non	ADJ
cjfa-30908	162	56	-	-	ADJ
cjfa-30908	162	57	parametric	parametric	ADJ
cjfa-30908	162	58	test	test	NOUN
cjfa-30908	162	59	difference	difference	NOUN
cjfa-30908	162	60	in	in	ADP
cjfa-30908	162	61	medians	median	NOUN
cjfa-30908	162	62	(	(	PUNCT
cjfa-30908	162	63	wilcoxon	wilcoxon	PROPN
cjfa-30908	162	64	test	test	NOUN
cjfa-30908	162	65	)	)	PUNCT
cjfa-30908	162	66	for	for	ADP
cjfa-30908	162	67	variables	variable	NOUN
cjfa-30908	162	68	that	that	PRON
cjfa-30908	162	69	do	do	AUX
cjfa-30908	162	70	not	not	PART
cjfa-30908	162	71	follow	follow	VERB
cjfa-30908	162	72	the	the	DET
cjfa-30908	162	73	normal	normal	ADJ
cjfa-30908	162	74	distribution	distribution	NOUN
cjfa-30908	162	75	.	.	PUNCT
cjfa-30908	163	1	the	the	DET
cjfa-30908	163	2	results	result	NOUN
cjfa-30908	163	3	of	of	ADP
cjfa-30908	163	4	the	the	DET
cjfa-30908	163	5	statistical	statistical	ADJ
cjfa-30908	163	6	tests	test	NOUN
cjfa-30908	163	7	are	be	AUX
cjfa-30908	163	8	as	as	SCONJ
cjfa-30908	163	9	follows	follow	VERB
cjfa-30908	163	10	:	:	PUNCT
cjfa-30908	163	11	table	table	NOUN
cjfa-30908	163	12	4	4	NUM
cjfa-30908	163	13	.	.	NUM
cjfa-30908	163	14	means	mean	VERB
cjfa-30908	163	15	(	(	PUNCT
cjfa-30908	163	16	medians	median	NOUN
cjfa-30908	163	17	)	)	PUNCT
cjfa-30908	163	18	equality	equality	NOUN
cjfa-30908	163	19	paires	paire	NOUN
cjfa-30908	163	20	mean	mean	VERB
cjfa-30908	163	21	(	(	PUNCT
cjfa-30908	163	22	median	median	PROPN
cjfa-30908	163	23	)	)	PUNCT
cjfa-30908	163	24	t	t	PROPN
cjfa-30908	163	25	-	-	PUNCT
cjfa-30908	163	26	test	test	NOUN
cjfa-30908	163	27	(	(	PUNCT
cjfa-30908	163	28	wilcoxon	wilcoxon	ADJ
cjfa-30908	163	29	test	test	NOUN
cjfa-30908	163	30	)	)	PUNCT
cjfa-30908	164	1	significance	significance	NOUN
cjfa-30908	164	2	french	french	ADJ
cjfa-30908	164	3	sample	sample	NOUN
cjfa-30908	164	4	mandatory	mandatory	ADJ
cjfa-30908	164	5	disclosure2	disclosure2	NOUN
cjfa-30908	164	6	-	-	ADJ
cjfa-30908	164	7	mandatory	mandatory	ADJ
cjfa-30908	164	8	disclosure1	disclosure1	NOUN
cjfa-30908	164	9	(	(	PUNCT
cjfa-30908	164	10	0.71	0.71	NUM
cjfa-30908	164	11	–	–	PUNCT
cjfa-30908	164	12	0.64	0.64	NUM
cjfa-30908	164	13	)	)	PUNCT
cjfa-30908	164	14	(	(	PUNCT
cjfa-30908	164	15	4.5	4.5	NUM
cjfa-30908	164	16	)	)	PUNCT
cjfa-30908	164	17	0.00	0.00	NUM
cjfa-30908	164	18	total	total	ADJ
cjfa-30908	164	19	disclosure2	disclosure2	ADJ
cjfa-30908	164	20	-	-	PUNCT
cjfa-30908	164	21	total	total	ADJ
cjfa-30908	164	22	disclosure1	disclosure1	NOUN
cjfa-30908	164	23	(	(	PUNCT
cjfa-30908	164	24	0.70	0.70	NUM
cjfa-30908	164	25	–	–	PUNCT
cjfa-30908	164	26	0.59	0.59	NUM
cjfa-30908	164	27	)	)	PUNCT
cjfa-30908	164	28	(	(	PUNCT
cjfa-30908	164	29	5.24	5.24	NUM
cjfa-30908	164	30	)	)	PUNCT
cjfa-30908	164	31	0.00	0.00	NUM
cjfa-30908	164	32	voluntary	voluntary	ADJ
cjfa-30908	164	33	disclosure1	disclosure1	PROPN
cjfa-30908	164	34	-	-	PUNCT
cjfa-30908	164	35	voluntory	voluntory	ADJ
cjfa-30908	164	36	disclosure2	disclosure2	NOUN
cjfa-30908	164	37	0.39	0.39	NUM
cjfa-30908	164	38	–	–	PUNCT
cjfa-30908	164	39	0.37	0.37	NUM
cjfa-30908	164	40	0.52	0.52	NUM
cjfa-30908	164	41	0.60	0.60	NUM
cjfa-30908	164	42	canadian	canadian	ADJ
cjfa-30908	164	43	sample	sample	NOUN
cjfa-30908	164	44	mandatory	mandatory	ADJ
cjfa-30908	164	45	disclosure2	disclosure2	NOUN
cjfa-30908	164	46	-	-	ADJ
cjfa-30908	164	47	mandatory	mandatory	ADJ
cjfa-30908	164	48	disclosure1	disclosure1	NOUN
cjfa-30908	164	49	0.81	0.81	NUM
cjfa-30908	164	50	–	–	PUNCT
cjfa-30908	164	51	0.72	0.72	NUM
cjfa-30908	164	52	6.33	6.33	NUM
cjfa-30908	164	53	0.00	0.00	NUM
cjfa-30908	164	54	total	total	ADJ
cjfa-30908	164	55	disclosure2	disclosure2	ADJ
cjfa-30908	164	56	-	-	PUNCT
cjfa-30908	164	57	total	total	ADJ
cjfa-30908	164	58	disclosure1	disclosure1	NOUN
cjfa-30908	164	59	(	(	PUNCT
cjfa-30908	164	60	0.81	0.81	NUM
cjfa-30908	164	61	–	–	PUNCT
cjfa-30908	164	62	0.69	0.69	NUM
cjfa-30908	164	63	)	)	PUNCT
cjfa-30908	164	64	(	(	PUNCT
cjfa-30908	164	65	5.90	5.90	NUM
cjfa-30908	164	66	)	)	PUNCT
cjfa-30908	164	67	0.00	0.00	NUM
cjfa-30908	164	68	voluntary	voluntary	ADJ
cjfa-30908	164	69	disclosure1	disclosure1	ADJ
cjfa-30908	164	70	-	-	PUNCT
cjfa-30908	164	71	voluntory	voluntory	ADJ
cjfa-30908	164	72	disclosure2	disclosure2	NOUN
cjfa-30908	164	73	(	(	PUNCT
cjfa-30908	164	74	0.63	0.63	NUM
cjfa-30908	164	75	–	–	PUNCT
cjfa-30908	164	76	0.53	0.53	NUM
cjfa-30908	164	77	)	)	PUNCT
cjfa-30908	164	78	(	(	PUNCT
cjfa-30908	164	79	2.83	2.83	NUM
cjfa-30908	164	80	)	)	PUNCT
cjfa-30908	164	81	0.03	0.03	NUM
cjfa-30908	164	82	overall	overall	ADJ
cjfa-30908	164	83	sample	sample	NOUN
cjfa-30908	164	84	mandatory	mandatory	ADJ
cjfa-30908	164	85	disclosure2	disclosure2	NOUN
cjfa-30908	164	86	-	-	ADJ
cjfa-30908	164	87	mandatory	mandatory	ADJ
cjfa-30908	164	88	disclosure1	disclosure1	PROPN
cjfa-30908	164	89	0.77	0.77	NUM
cjfa-30908	164	90	–	–	PUNCT
cjfa-30908	164	91	0.68	0.68	NUM
cjfa-30908	164	92	6.84	6.84	NUM
cjfa-30908	164	93	0.00	0.00	NUM
cjfa-30908	164	94	total	total	ADJ
cjfa-30908	164	95	disclosure2	disclosure2	ADJ
cjfa-30908	164	96	-	-	PUNCT
cjfa-30908	164	97	total	total	ADJ
cjfa-30908	164	98	disclosure1	disclosure1	NOUN
cjfa-30908	164	99	0.76	0.76	NUM
cjfa-30908	164	100	–	–	PUNCT
cjfa-30908	164	101	0.65	0.65	NUM
cjfa-30908	164	102	8.37	8.37	NUM
cjfa-30908	164	103	0.00	0.00	NUM
cjfa-30908	164	104	voluntary	voluntary	ADJ
cjfa-30908	164	105	disclosure1	disclosure1	PROPN
cjfa-30908	164	106	-	-	PUNCT
cjfa-30908	164	107	voluntory	voluntory	ADJ
cjfa-30908	164	108	disclosure2	disclosure2	NOUN
cjfa-30908	164	109	(	(	PUNCT
cjfa-30908	164	110	0.50	0.50	NUM
cjfa-30908	164	111	–	–	PUNCT
cjfa-30908	164	112	0.47	0.47	NUM
cjfa-30908	164	113	)	)	PUNCT
cjfa-30908	164	114	(	(	PUNCT
cjfa-30908	164	115	2.13	2.13	NUM
cjfa-30908	164	116	)	)	PUNCT
cjfa-30908	164	117	0.03	0.03	NUM
cjfa-30908	164	118	s	s	NOUN
cjfa-30908	164	119	o	o	NOUN
cjfa-30908	164	120	u	u	NOUN
cjfa-30908	164	121	r	r	NOUN
cjfa-30908	164	122	c	c	NOUN
cjfa-30908	164	123	e	e	NOUN
cjfa-30908	164	124	:	:	PUNCT
cjfa-30908	164	125	means	mean	NOUN
cjfa-30908	164	126	(	(	PUNCT
cjfa-30908	164	127	medians	median	NOUN
cjfa-30908	164	128	)	)	PUNCT
cjfa-30908	164	129	equality	equality	NOUN
cjfa-30908	164	130	:	:	PUNCT
cjfa-30908	164	131	prepared	prepare	VERB
cjfa-30908	164	132	in	in	ADP
cjfa-30908	164	133	this	this	DET
cjfa-30908	164	134	paper	paper	NOUN
cjfa-30908	164	135	.	.	PUNCT
cjfa-30908	165	1	for	for	ADP
cjfa-30908	165	2	a	a	DET
cjfa-30908	165	3	new	new	ADJ
cjfa-30908	165	4	method	method	NOUN
cjfa-30908	165	5	of	of	ADP
cjfa-30908	165	6	calculating	calculate	VERB
cjfa-30908	165	7	the	the	DET
cjfa-30908	165	8	disclosure	disclosure	NOUN
cjfa-30908	165	9	index	index	NOUN
cjfa-30908	165	10	21	21	NUM
cjfa-30908	165	11	the	the	DET
cjfa-30908	165	12	different	different	ADJ
cjfa-30908	165	13	differences	difference	NOUN
cjfa-30908	165	14	are	be	AUX
cjfa-30908	165	15	statistically	statistically	ADV
cjfa-30908	165	16	significant	significant	ADJ
cjfa-30908	165	17	except	except	SCONJ
cjfa-30908	165	18	to	to	ADP
cjfa-30908	165	19	voluntary	voluntary	ADJ
cjfa-30908	165	20	disclosure	disclosure	NOUN
cjfa-30908	165	21	for	for	ADP
cjfa-30908	165	22	french	french	ADJ
cjfa-30908	165	23	sample	sample	NOUN
cjfa-30908	165	24	.	.	PUNCT
cjfa-30908	166	1	thus	thus	ADV
cjfa-30908	166	2	,	,	PUNCT
cjfa-30908	166	3	the	the	DET
cjfa-30908	166	4	indices	index	NOUN
cjfa-30908	166	5	calculated	calculate	VERB
cjfa-30908	166	6	according	accord	VERB
cjfa-30908	166	7	to	to	ADP
cjfa-30908	166	8	the	the	DET
cjfa-30908	166	9	two	two	NUM
cjfa-30908	166	10	methods	method	NOUN
cjfa-30908	166	11	are	be	AUX
cjfa-30908	166	12	different	different	ADJ
cjfa-30908	166	13	and	and	CCONJ
cjfa-30908	166	14	therefore	therefore	ADV
cjfa-30908	166	15	the	the	DET
cjfa-30908	166	16	new	new	ADJ
cjfa-30908	166	17	method	method	NOUN
cjfa-30908	166	18	differs	differ	VERB
cjfa-30908	166	19	from	from	ADP
cjfa-30908	166	20	the	the	DET
cjfa-30908	166	21	conventional	conventional	ADJ
cjfa-30908	166	22	method	method	NOUN
cjfa-30908	166	23	of	of	ADP
cjfa-30908	166	24	calculating	calculate	VERB
cjfa-30908	166	25	the	the	DET
cjfa-30908	166	26	disclosure	disclosure	NOUN
cjfa-30908	166	27	index	index	NOUN
cjfa-30908	166	28	.	.	PUNCT
cjfa-30908	166	29	 	 	SPACE
cjfa-30908	167	1	conclusion	conclusion	NOUN
cjfa-30908	167	2	we	we	PRON
cjfa-30908	167	3	have	have	AUX
cjfa-30908	167	4	proposed	propose	VERB
cjfa-30908	167	5	a	a	DET
cjfa-30908	167	6	new	new	ADJ
cjfa-30908	167	7	method	method	NOUN
cjfa-30908	167	8	of	of	ADP
cjfa-30908	167	9	calculating	calculate	VERB
cjfa-30908	167	10	the	the	DET
cjfa-30908	167	11	disclosure	disclosure	NOUN
cjfa-30908	167	12	index	index	NOUN
cjfa-30908	167	13	that	that	PRON
cjfa-30908	167	14	consists	consist	VERB
cjfa-30908	167	15	of	of	ADP
cjfa-30908	167	16	calculating	calculate	VERB
cjfa-30908	167	17	the	the	DET
cjfa-30908	167	18	elementary	elementary	ADJ
cjfa-30908	167	19	disclosure	disclosure	NOUN
cjfa-30908	167	20	index	index	NOUN
cjfa-30908	167	21	and	and	CCONJ
cjfa-30908	167	22	averaging	average	VERB
cjfa-30908	167	23	the	the	DET
cjfa-30908	167	24	elementary	elementary	ADJ
cjfa-30908	167	25	disclosure	disclosure	NOUN
cjfa-30908	167	26	scores	score	NOUN
cjfa-30908	167	27	to	to	PART
cjfa-30908	167	28	determine	determine	VERB
cjfa-30908	167	29	the	the	DET
cjfa-30908	167	30	overall	overall	ADJ
cjfa-30908	167	31	disclosure	disclosure	NOUN
cjfa-30908	167	32	index	index	NOUN
cjfa-30908	167	33	.	.	PUNCT
cjfa-30908	168	1	thus	thus	ADV
cjfa-30908	168	2	,	,	PUNCT
cjfa-30908	168	3	for	for	ADP
cjfa-30908	168	4	mandatory	mandatory	ADJ
cjfa-30908	168	5	disclosure	disclosure	NOUN
cjfa-30908	168	6	,	,	PUNCT
cjfa-30908	168	7	a	a	DET
cjfa-30908	168	8	basic	basic	ADJ
cjfa-30908	168	9	disclosure	disclosure	NOUN
cjfa-30908	168	10	score	score	NOUN
cjfa-30908	168	11	is	be	AUX
cjfa-30908	168	12	calculated	calculate	VERB
cjfa-30908	168	13	per	per	ADP
cjfa-30908	168	14	accounting	accounting	NOUN
cjfa-30908	168	15	standard	standard	NOUN
cjfa-30908	168	16	and	and	CCONJ
cjfa-30908	168	17	for	for	ADP
cjfa-30908	168	18	voluntary	voluntary	ADJ
cjfa-30908	168	19	disclosure	disclosure	NOUN
cjfa-30908	168	20	and	and	CCONJ
cjfa-30908	168	21	in	in	ADP
cjfa-30908	168	22	this	this	DET
cjfa-30908	168	23	study	study	NOUN
cjfa-30908	168	24	,	,	PUNCT
cjfa-30908	168	25	an	an	DET
cjfa-30908	168	26	elementary	elementary	ADJ
cjfa-30908	168	27	score	score	NOUN
cjfa-30908	168	28	is	be	AUX
cjfa-30908	168	29	calculated	calculate	VERB
cjfa-30908	168	30	per	per	ADP
cjfa-30908	168	31	accounting	accounting	NOUN
cjfa-30908	168	32	standard	standard	NOUN
cjfa-30908	168	33	and	and	CCONJ
cjfa-30908	168	34	for	for	ADP
cjfa-30908	168	35	studies	study	NOUN
cjfa-30908	168	36	that	that	PRON
cjfa-30908	168	37	use	use	VERB
cjfa-30908	168	38	voluntary	voluntary	ADJ
cjfa-30908	168	39	categories	category	NOUN
cjfa-30908	168	40	of	of	ADP
cjfa-30908	168	41	information	information	NOUN
cjfa-30908	168	42	(	(	PUNCT
cjfa-30908	168	43	information	information	NOUN
cjfa-30908	168	44	general	general	ADJ
cjfa-30908	168	45	,	,	PUNCT
cjfa-30908	168	46	financial	financial	ADJ
cjfa-30908	168	47	information	information	NOUN
cjfa-30908	168	48	,	,	PUNCT
cjfa-30908	168	49	social	social	ADJ
cjfa-30908	168	50	information	information	NOUN
cjfa-30908	168	51	,	,	PUNCT
cjfa-30908	168	52	environmental	environmental	ADJ
cjfa-30908	168	53	information	information	NOUN
cjfa-30908	168	54	,	,	PUNCT
cjfa-30908	168	55	operational	operational	ADJ
cjfa-30908	168	56	and	and	CCONJ
cjfa-30908	168	57	strategic	strategic	ADJ
cjfa-30908	168	58	information	information	NOUN
cjfa-30908	168	59	,	,	PUNCT
cjfa-30908	168	60	etc	etc	X
cjfa-30908	168	61	.	.	X
cjfa-30908	168	62	)	)	PUNCT
cjfa-30908	168	63	,	,	PUNCT
cjfa-30908	168	64	we	we	PRON
cjfa-30908	168	65	propose	propose	VERB
cjfa-30908	168	66	to	to	PART
cjfa-30908	168	67	calculate	calculate	VERB
cjfa-30908	168	68	the	the	DET
cjfa-30908	168	69	score	score	NOUN
cjfa-30908	168	70	by	by	ADP
cjfa-30908	168	71	category	category	NOUN
cjfa-30908	168	72	of	of	ADP
cjfa-30908	168	73	information	information	NOUN
cjfa-30908	168	74	and	and	CCONJ
cjfa-30908	168	75	average	average	VERB
cjfa-30908	168	76	these	these	DET
cjfa-30908	168	77	scores	score	NOUN
cjfa-30908	168	78	to	to	PART
cjfa-30908	168	79	determine	determine	VERB
cjfa-30908	168	80	the	the	DET
cjfa-30908	168	81	overall	overall	ADJ
cjfa-30908	168	82	disclosure	disclosure	NOUN
cjfa-30908	168	83	index	index	NOUN
cjfa-30908	168	84	.	.	PUNCT
cjfa-30908	168	85	 	 	SPACE
cjfa-30908	169	1	references	reference	NOUN
cjfa-30908	169	2	alves	alve	NOUN
cjfa-30908	169	3	,	,	PUNCT
cjfa-30908	169	4	h.s	h.s	PROPN
cjfa-30908	169	5	.	.	PROPN
cjfa-30908	169	6	,	,	PUNCT
cjfa-30908	169	7	canadas	canadas	PROPN
cjfa-30908	169	8	,	,	PUNCT
cjfa-30908	169	9	n.	n.	NOUN
cjfa-30908	169	10	,	,	PUNCT
cjfa-30908	169	11	&	&	CCONJ
cjfa-30908	169	12	rodrigues	rodrigues	PROPN
cjfa-30908	169	13	,	,	PUNCT
cjfa-30908	169	14	a.m.	a.m.	PROPN
cjfa-30908	169	15	(	(	PUNCT
cjfa-30908	169	16	2015	2015	NUM
cjfa-30908	169	17	)	)	PUNCT
cjfa-30908	169	18	.	.	PUNCT
cjfa-30908	170	1	voluntary	voluntary	ADJ
cjfa-30908	170	2	disclosure	disclosure	NOUN
cjfa-30908	170	3	,	,	PUNCT
cjfa-30908	170	4	information	information	NOUN
cjfa-30908	170	5	asymmetry	asymmetry	NOUN
cjfa-30908	170	6	and	and	CCONJ
cjfa-30908	170	7	the	the	DET
cjfa-30908	170	8	perception	perception	NOUN
cjfa-30908	170	9	of	of	ADP
cjfa-30908	170	10	governance	governance	NOUN
cjfa-30908	170	11	quality	quality	NOUN
cjfa-30908	170	12	:	:	PUNCT
cjfa-30908	170	13	an	an	DET
cjfa-30908	170	14	analysis	analysis	NOUN
cjfa-30908	170	15	using	use	VERB
cjfa-30908	170	16	a	a	DET
cjfa-30908	170	17	structural	structural	ADJ
cjfa-30908	170	18	equation	equation	NOUN
cjfa-30908	170	19	model	model	NOUN
cjfa-30908	170	20	.	.	PUNCT
cjfa-30908	171	1	tékhne	tékhne	PROPN
cjfa-30908	171	2	review	review	PROPN
cjfa-30908	171	3	of	of	ADP
cjfa-30908	171	4	applied	apply	VERB
cjfa-30908	171	5	management	management	NOUN
cjfa-30908	171	6	studies	study	NOUN
cjfa-30908	171	7	,	,	PUNCT
cjfa-30908	171	8	13(1	13(1	NUM
cjfa-30908	171	9	)	)	PUNCT
cjfa-30908	171	10	,	,	PUNCT
cjfa-30908	171	11	66	66	NUM
cjfa-30908	171	12	-	-	SYM
cjfa-30908	171	13	79	79	NUM
cjfa-30908	171	14	.	.	PUNCT
cjfa-30908	172	1	https://dx.doi.org/10.1016/j.tekhne.2015.10.001	https://dx.doi.org/10.1016/j.tekhne.2015.10.001	NOUN
cjfa-30908	172	2	.	.	PUNCT
cjfa-30908	173	1	avallone	avallone	PROPN
cjfa-30908	173	2	,	,	PUNCT
cjfa-30908	173	3	f.	f.	PROPN
cjfa-30908	173	4	,	,	PUNCT
cjfa-30908	173	5	&	&	CCONJ
cjfa-30908	173	6	quagli	quagli	PROPN
cjfa-30908	173	7	,	,	PUNCT
cjfa-30908	173	8	a.	a.	NOUN
cjfa-30908	173	9	(	(	PUNCT
cjfa-30908	173	10	2015	2015	NUM
cjfa-30908	173	11	)	)	PUNCT
cjfa-30908	173	12	.	.	PUNCT
cjfa-30908	174	1	insight	insight	NOUN
cjfa-30908	174	2	into	into	ADP
cjfa-30908	174	3	the	the	DET
cjfa-30908	174	4	variables	variable	NOUN
cjfa-30908	174	5	used	use	VERB
cjfa-30908	174	6	to	to	PART
cjfa-30908	174	7	manage	manage	VERB
cjfa-30908	174	8	the	the	DET
cjfa-30908	174	9	goodwill	goodwill	NOUN
cjfa-30908	174	10	impairment	impairment	ADJ
cjfa-30908	174	11	test	test	NOUN
cjfa-30908	174	12	under	under	ADP
cjfa-30908	174	13	ias	ias	PROPN
cjfa-30908	174	14	36	36	NUM
cjfa-30908	174	15	.	.	PUNCT
cjfa-30908	175	1	advances	advance	NOUN
cjfa-30908	175	2	in	in	ADP
cjfa-30908	175	3	accounting	account	VERB
cjfa-30908	175	4	,	,	PUNCT
cjfa-30908	175	5	incorporating	incorporate	VERB
cjfa-30908	175	6	advances	advance	NOUN
cjfa-30908	175	7	in	in	ADP
cjfa-30908	175	8	international	international	ADJ
cjfa-30908	175	9	accounting	accounting	NOUN
cjfa-30908	175	10	,	,	PUNCT
cjfa-30908	175	11	31(1	31(1	NUM
cjfa-30908	175	12	)	)	PUNCT
cjfa-30908	175	13	,	,	PUNCT
cjfa-30908	175	14	107	107	NUM
cjfa-30908	175	15	-	-	SYM
cjfa-30908	175	16	114	114	NUM
cjfa-30908	175	17	.	.	PUNCT
cjfa-30908	176	1	https://dx.doi.org/10.1016/j.adiac.2015.03.011	https://dx.doi.org/10.1016/j.adiac.2015.03.011	PROPN
cjfa-30908	176	2	.	.	PUNCT
cjfa-30908	177	1	baazaoui	baazaoui	PROPN
cjfa-30908	177	2	,	,	PUNCT
cjfa-30908	177	3	h.	h.	PROPN
cjfa-30908	177	4	,	,	PUNCT
cjfa-30908	177	5	sahnoun	sahnoun	ADJ
cjfa-30908	177	6	,	,	PUNCT
cjfa-30908	177	7	m.h	m.h	PROPN
cjfa-30908	177	8	.	.	PROPN
cjfa-30908	177	9	,	,	PUNCT
cjfa-30908	177	10	&	&	CCONJ
cjfa-30908	177	11	zaraï	zaraï	PROPN
cjfa-30908	177	12	,	,	PUNCT
cjfa-30908	177	13	m.a	m.a	PROPN
cjfa-30908	177	14	.	.	PROPN
cjfa-30908	177	15	(	(	PUNCT
cjfa-30908	177	16	2015	2015	NUM
cjfa-30908	177	17	)	)	PUNCT
cjfa-30908	177	18	.	.	PUNCT
cjfa-30908	178	1	culture	culture	NOUN
cjfa-30908	178	2	,	,	PUNCT
cjfa-30908	178	3	economics	economic	NOUN
cjfa-30908	178	4	and	and	CCONJ
cjfa-30908	178	5	disclosure	disclosure	NOUN
cjfa-30908	178	6	of	of	ADP
cjfa-30908	178	7	(	(	PUNCT
cjfa-30908	178	8	ias	ias	PROPN
cjfa-30908	178	9	/	/	SYM
cjfa-30908	178	10	ifrs	ifrs	PROPN
cjfa-30908	178	11	)	)	PUNCT
cjfa-30908	178	12	information	information	NOUN
cjfa-30908	178	13	:	:	PUNCT
cjfa-30908	178	14	empirical	empirical	ADJ
cjfa-30908	178	15	evidence	evidence	NOUN
cjfa-30908	178	16	in	in	ADP
cjfa-30908	178	17	the	the	DET
cjfa-30908	178	18	tunisian	tunisian	ADJ
cjfa-30908	178	19	,	,	PUNCT
cjfa-30908	178	20	french	french	ADJ
cjfa-30908	178	21	and	and	CCONJ
cjfa-30908	178	22	canadian	canadian	ADJ
cjfa-30908	178	23	contexts	contexts	NOUN
cjfa-30908	178	24	.	.	PUNCT
cjfa-30908	179	1	research	research	NOUN
cjfa-30908	179	2	journal	journal	PROPN
cjfa-30908	179	3	of	of	ADP
cjfa-30908	179	4	finance	finance	NOUN
cjfa-30908	179	5	and	and	CCONJ
cjfa-30908	179	6	accounting	accounting	NOUN
cjfa-30908	179	7	,	,	PUNCT
cjfa-30908	179	8	6(6	6(6	ADJ
cjfa-30908	179	9	)	)	PUNCT
cjfa-30908	179	10	,	,	PUNCT
cjfa-30908	179	11	59	59	NUM
cjfa-30908	179	12	-	-	SYM
cjfa-30908	179	13	72	72	NUM
cjfa-30908	179	14	.	.	PUNCT
cjfa-30908	180	1	baik	baik	PROPN
cjfa-30908	180	2	,	,	PUNCT
cjfa-30908	180	3	b.	b.	PROPN
cjfa-30908	180	4	,	,	PUNCT
cjfa-30908	180	5	cho	cho	PROPN
cjfa-30908	180	6	,	,	PUNCT
cjfa-30908	180	7	h.	h.	PROPN
cjfa-30908	180	8	,	,	PUNCT
cjfa-30908	180	9	choi	choi	PROPN
cjfa-30908	180	10	,	,	PUNCT
cjfa-30908	180	11	w.	w.	PROPN
cjfa-30908	180	12	,	,	PUNCT
cjfa-30908	180	13	&	&	CCONJ
cjfa-30908	180	14	lee	lee	PROPN
cjfa-30908	180	15	,	,	PUNCT
cjfa-30908	180	16	k.	k.	PROPN
cjfa-30908	180	17	(	(	PUNCT
cjfa-30908	180	18	2016	2016	NUM
cjfa-30908	180	19	)	)	PUNCT
cjfa-30908	180	20	.	.	PUNCT
cjfa-30908	181	1	who	who	PRON
cjfa-30908	181	2	classifies	classify	VERB
cjfa-30908	181	3	interest	interest	NOUN
cjfa-30908	181	4	payments	payment	NOUN
cjfa-30908	181	5	as	as	ADP
cjfa-30908	181	6	financing	financing	NOUN
cjfa-30908	181	7	activities	activity	NOUN
cjfa-30908	181	8	?	?	PUNCT
cjfa-30908	182	1	an	an	DET
cjfa-30908	182	2	analysis	analysis	NOUN
cjfa-30908	182	3	of	of	ADP
cjfa-30908	182	4	classification	classification	NOUN
cjfa-30908	182	5	shifting	shift	VERB
cjfa-30908	182	6	in	in	ADP
cjfa-30908	182	7	the	the	DET
cjfa-30908	182	8	statement	statement	NOUN
cjfa-30908	182	9	of	of	ADP
cjfa-30908	182	10	cash	cash	NOUN
cjfa-30908	182	11	flows	flow	NOUN
cjfa-30908	182	12	at	at	ADP
cjfa-30908	182	13	the	the	DET
cjfa-30908	182	14	adoption	adoption	NOUN
cjfa-30908	182	15	of	of	ADP
cjfa-30908	182	16	ifrs	ifrs	PROPN
cjfa-30908	182	17	.	.	PROPN
cjfa-30908	183	1	journal	journal	PROPN
cjfa-30908	183	2	of	of	ADP
cjfa-30908	183	3	accounting	accounting	NOUN
cjfa-30908	183	4	and	and	CCONJ
cjfa-30908	183	5	public	public	ADJ
cjfa-30908	183	6	policy	policy	NOUN
cjfa-30908	183	7	,	,	PUNCT
cjfa-30908	183	8	35(4	35(4	NUM
cjfa-30908	183	9	)	)	PUNCT
cjfa-30908	183	10	,	,	PUNCT
cjfa-30908	183	11	331	331	NUM
cjfa-30908	183	12	-	-	SYM
cjfa-30908	183	13	351	351	NUM
cjfa-30908	183	14	.	.	PUNCT
cjfa-30908	184	1	https://	https://	PROPN
cjfa-30908	184	2	dx.doi.org/10.1016/j.jaccpubpol.2015.11.003	dx.doi.org/10.1016/j.jaccpubpol.2015.11.003	PROPN
cjfa-30908	184	3	.	.	PUNCT
cjfa-30908	185	1	bamber	bamber	PROPN
cjfa-30908	185	2	,	,	PUNCT
cjfa-30908	185	3	m.	m.	NOUN
cjfa-30908	185	4	,	,	PUNCT
cjfa-30908	185	5	&	&	CCONJ
cjfa-30908	185	6	mcmeeking	mcmeeking	PROPN
cjfa-30908	185	7	,	,	PUNCT
cjfa-30908	185	8	k.	k.	PROPN
cjfa-30908	185	9	(	(	PUNCT
cjfa-30908	185	10	2016	2016	NUM
cjfa-30908	185	11	)	)	PUNCT
cjfa-30908	185	12	.	.	PUNCT
cjfa-30908	186	1	an	an	DET
cjfa-30908	186	2	examination	examination	NOUN
cjfa-30908	186	3	of	of	ADP
cjfa-30908	186	4	international	international	ADJ
cjfa-30908	186	5	accounting	accounting	NOUN
cjfa-30908	186	6	standard	standard	NOUN
cjfa-30908	186	7	-	-	PUNCT
cjfa-30908	186	8	setting	set	VERB
cjfa-30908	186	9	due	due	ADJ
cjfa-30908	186	10	process	process	NOUN
cjfa-30908	186	11	and	and	CCONJ
cjfa-30908	186	12	the	the	DET
cjfa-30908	186	13	implications	implication	NOUN
cjfa-30908	186	14	for	for	ADP
cjfa-30908	186	15	legitimacy	legitimacy	NOUN
cjfa-30908	186	16	.	.	PUNCT
cjfa-30908	187	1	the	the	DET
cjfa-30908	187	2	british	british	PROPN
cjfa-30908	187	3	accounting	accounting	PROPN
cjfa-30908	187	4	review	review	PROPN
cjfa-30908	187	5	,	,	PUNCT
cjfa-30908	187	6	48(1	48(1	NOUN
cjfa-30908	187	7	)	)	PUNCT
cjfa-30908	187	8	,	,	PUNCT
cjfa-30908	187	9	59	59	NUM
cjfa-30908	187	10	-	-	SYM
cjfa-30908	187	11	73	73	NUM
cjfa-30908	187	12	.	.	PUNCT
cjfa-30908	188	1	https://dx.doi.org/10.1016/j.bar.2015.03.003	https://dx.doi.org/10.1016/j.bar.2015.03.003	PROPN
cjfa-30908	188	2	.	.	PUNCT
cjfa-30908	189	1	hedi	hedi	PROPN
cjfa-30908	189	2	baazaoui22	baazaoui22	PROPN
cjfa-30908	189	3	barneto	barneto	PROPN
cjfa-30908	189	4	,	,	PUNCT
cjfa-30908	189	5	p.	p.	NOUN
cjfa-30908	189	6	,	,	PUNCT
cjfa-30908	189	7	&	&	CCONJ
cjfa-30908	189	8	ouvrard	ouvrard	ADJ
cjfa-30908	189	9	,	,	PUNCT
cjfa-30908	189	10	s.	s.	PROPN
cjfa-30908	189	11	(	(	PUNCT
cjfa-30908	189	12	2015	2015	NUM
cjfa-30908	189	13	)	)	PUNCT
cjfa-30908	189	14	.	.	PUNCT
cjfa-30908	190	1	is	be	AUX
cjfa-30908	190	2	the	the	DET
cjfa-30908	190	3	firm	firm	NOUN
cjfa-30908	190	4	’s	’s	PART
cjfa-30908	190	5	business	business	NOUN
cjfa-30908	190	6	model	model	NOUN
cjfa-30908	190	7	related	relate	VERB
cjfa-30908	190	8	to	to	ADP
cjfa-30908	190	9	segment	segment	NOUN
cjfa-30908	190	10	reporting	reporting	NOUN
cjfa-30908	190	11	?	?	PUNCT
cjfa-30908	191	1	run	run	NOUN
cjfa-30908	191	2	tries	try	NOUN
cjfa-30908	191	3	and	and	CCONJ
cjfa-30908	191	4	the	the	DET
cjfa-30908	191	5	particular	particular	ADJ
cjfa-30908	191	6	case	case	NOUN
cjfa-30908	191	7	of	of	ADP
cjfa-30908	191	8	zimbabwe	zimbabwe	PROPN
cjfa-30908	191	9	.	.	PUNCT
cjfa-30908	192	1	the	the	DET
cjfa-30908	192	2	international	international	ADJ
cjfa-30908	192	3	journal	journal	NOUN
cjfa-30908	192	4	of	of	ADP
cjfa-30908	192	5	accounting	accounting	NOUN
cjfa-30908	192	6	,	,	PUNCT
cjfa-30908	192	7	35(2	35(2	NUM
cjfa-30908	192	8	)	)	PUNCT
cjfa-30908	192	9	,	,	PUNCT
cjfa-30908	192	10	267	267	NUM
cjfa-30908	192	11	-	-	SYM
cjfa-30908	192	12	286	286	NUM
cjfa-30908	192	13	.	.	PUNCT
cjfa-30908	193	1	cerbioni	cerbioni	PROPN
cjfa-30908	193	2	,	,	PUNCT
cjfa-30908	193	3	f.	f.	PROPN
cjfa-30908	193	4	,	,	PUNCT
cjfa-30908	193	5	fabrizi	fabrizi	PROPN
cjfa-30908	193	6	,	,	PUNCT
cjfa-30908	193	7	m.	m.	NOUN
cjfa-30908	193	8	,	,	PUNCT
cjfa-30908	193	9	&	&	CCONJ
cjfa-30908	193	10	parbonetti	parbonetti	PROPN
cjfa-30908	193	11	,	,	PUNCT
cjfa-30908	193	12	a.	a.	NOUN
cjfa-30908	193	13	(	(	PUNCT
cjfa-30908	193	14	2015	2015	NUM
cjfa-30908	193	15	)	)	PUNCT
cjfa-30908	193	16	.	.	PUNCT
cjfa-30908	194	1	securitizations	securitization	NOUN
cjfa-30908	194	2	and	and	CCONJ
cjfa-30908	194	3	the	the	DET
cjfa-30908	194	4	financial	financial	ADJ
cjfa-30908	194	5	crisis	crisis	NOUN
cjfa-30908	194	6	:	:	PUNCT
cjfa-30908	194	7	is	be	AUX
cjfa-30908	194	8	accounting	account	VERB
cjfa-30908	194	9	the	the	DET
cjfa-30908	194	10	missing	miss	VERB
cjfa-30908	194	11	link	link	NOUN
cjfa-30908	194	12	?	?	PUNCT
cjfa-30908	195	1	accounting	accounting	NOUN
cjfa-30908	195	2	forum	forum	PROPN
cjfa-30908	195	3	,	,	PUNCT
cjfa-30908	195	4	39(3	39(3	NUM
cjfa-30908	195	5	)	)	PUNCT
cjfa-30908	195	6	,	,	PUNCT
cjfa-30908	195	7	155	155	NUM
cjfa-30908	195	8	-	-	SYM
cjfa-30908	195	9	175	175	NUM
cjfa-30908	195	10	.	.	PUNCT
cjfa-30908	196	1	https://dx.doi	https://dx.doi	PROPN
cjfa-30908	196	2	.	.	PUNCT
cjfa-30908	197	1	org/10.1016	org/10.1016	PROPN
cjfa-30908	197	2	/	/	SYM
cjfa-30908	197	3	j.accfor.2014.05.001	j.accfor.2014.05.001	PROPN
cjfa-30908	197	4	.	.	PUNCT
cjfa-30908	198	1	chan	chan	PROPN
cjfa-30908	198	2	,	,	PUNCT
cjfa-30908	198	3	a.l	a.l	PROPN
cjfa-30908	198	4	-	-	PROPN
cjfa-30908	198	5	c.	c.	NOUN
cjfa-30908	198	6	,	,	PUNCT
cjfa-30908	198	7	hsieh	hsieh	PROPN
cjfa-30908	198	8	,	,	PUNCT
cjfa-30908	198	9	y.-t	y.-t	NOUN
cjfa-30908	198	10	.	.	PUNCT
cjfa-30908	198	11	,	,	PUNCT
cjfa-30908	198	12	lee	lee	PROPN
cjfa-30908	198	13	,	,	PUNCT
cjfa-30908	198	14	e.	e.	PROPN
cjfa-30908	198	15	,	,	PUNCT
cjfa-30908	198	16	&	&	CCONJ
cjfa-30908	198	17	yueh	yueh	PROPN
cjfa-30908	198	18	,	,	PUNCT
cjfa-30908	198	19	m.-l	m.-l	NOUN
cjfa-30908	198	20	.	.	PUNCT
cjfa-30908	199	1	(	(	PUNCT
cjfa-30908	199	2	2015	2015	NUM
cjfa-30908	199	3	)	)	PUNCT
cjfa-30908	199	4	.	.	PUNCT
cjfa-30908	200	1	does	do	AUX
cjfa-30908	200	2	financial	financial	ADJ
cjfa-30908	200	3	statement	statement	NOUN
cjfa-30908	200	4	information	information	NOUN
cjfa-30908	200	5	affect	affect	VERB
cjfa-30908	200	6	cross	cross	ADJ
cjfa-30908	200	7	-	-	ADJ
cjfa-30908	200	8	border	border	ADJ
cjfa-30908	200	9	lending	lending	NOUN
cjfa-30908	200	10	by	by	ADP
cjfa-30908	200	11	foreign	foreign	ADJ
cjfa-30908	200	12	banks	bank	NOUN
cjfa-30908	200	13	in	in	ADP
cjfa-30908	200	14	the	the	DET
cjfa-30908	200	15	syndicated	syndicate	VERB
cjfa-30908	200	16	loan	loan	NOUN
cjfa-30908	200	17	market	market	NOUN
cjfa-30908	200	18	?	?	PUNCT
cjfa-30908	201	1	evidence	evidence	NOUN
cjfa-30908	201	2	from	from	ADP
cjfa-30908	201	3	a	a	DET
cjfa-30908	201	4	natural	natural	ADJ
cjfa-30908	201	5	experiment	experiment	NOUN
cjfa-30908	201	6	.	.	PUNCT
cjfa-30908	202	1	journal	journal	NOUN
cjfa-30908	202	2	of	of	ADP
cjfa-30908	202	3	accounting	accounting	NOUN
cjfa-30908	202	4	and	and	CCONJ
cjfa-30908	202	5	public	public	ADJ
cjfa-30908	202	6	policy	policy	NOUN
cjfa-30908	202	7	,	,	PUNCT
cjfa-30908	202	8	34(5	34(5	PROPN
cjfa-30908	202	9	)	)	PUNCT
cjfa-30908	202	10	,	,	PUNCT
cjfa-30908	202	11	520	520	NUM
cjfa-30908	202	12	-	-	SYM
cjfa-30908	202	13	547	547	NUM
cjfa-30908	202	14	.	.	PUNCT
cjfa-30908	203	1	https://dx.doi.org/10.1016/j.jaccpubpol.2015.05.005	https://dx.doi.org/10.1016/j.jaccpubpol.2015.05.005	PROPN
cjfa-30908	203	2	.	.	PUNCT
cjfa-30908	204	1	chen	chen	PROPN
cjfa-30908	204	2	,	,	PUNCT
cjfa-30908	204	3	l.h	l.h	PROPN
cjfa-30908	204	4	.	.	PROPN
cjfa-30908	204	5	,	,	PUNCT
cjfa-30908	204	6	deng	deng	PROPN
cjfa-30908	204	7	,	,	PUNCT
cjfa-30908	204	8	s.	s.	PROPN
cjfa-30908	204	9	,	,	PUNCT
cjfa-30908	204	10	gupta	gupta	PROPN
cjfa-30908	204	11	,	,	PUNCT
cjfa-30908	204	12	p.p	p.p	PROPN
cjfa-30908	204	13	.	.	PROPN
cjfa-30908	204	14	,	,	PUNCT
cjfa-30908	204	15	&	&	CCONJ
cjfa-30908	204	16	sami	sami	PROPN
cjfa-30908	204	17	,	,	PUNCT
cjfa-30908	204	18	h.	h.	PROPN
cjfa-30908	204	19	(	(	PUNCT
cjfa-30908	204	20	2015	2015	NUM
cjfa-30908	204	21	)	)	PUNCT
cjfa-30908	204	22	.	.	PUNCT
cjfa-30908	205	1	the	the	DET
cjfa-30908	205	2	sec	sec	PROPN
cjfa-30908	205	3	’s	’s	PART
cjfa-30908	205	4	elimination	elimination	NOUN
cjfa-30908	205	5	of	of	ADP
cjfa-30908	205	6	20	20	NUM
cjfa-30908	205	7	-	-	PUNCT
cjfa-30908	205	8	f	f	NOUN
cjfa-30908	205	9	reconciliation	reconciliation	NOUN
cjfa-30908	205	10	and	and	CCONJ
cjfa-30908	205	11	information	information	NOUN
cjfa-30908	205	12	asymmetry	asymmetry	NOUN
cjfa-30908	205	13	.	.	PUNCT
cjfa-30908	206	1	journal	journal	PROPN
cjfa-30908	206	2	of	of	ADP
cjfa-30908	206	3	contemporary	contemporary	PROPN
cjfa-30908	206	4	accounting	accounting	PROPN
cjfa-30908	206	5	&	&	CCONJ
cjfa-30908	206	6	economics	economic	NOUN
cjfa-30908	206	7	,	,	PUNCT
cjfa-30908	206	8	11(1	11(1	NUM
cjfa-30908	206	9	)	)	PUNCT
cjfa-30908	206	10	,	,	PUNCT
cjfa-30908	206	11	75	75	NUM
cjfa-30908	206	12	-	-	SYM
cjfa-30908	206	13	87	87	NUM
cjfa-30908	206	14	.	.	PUNCT
cjfa-30908	207	1	churyk	churyk	PROPN
cjfa-30908	207	2	,	,	PUNCT
cjfa-30908	207	3	n.t	n.t	PROPN
cjfa-30908	207	4	.	.	PROPN
cjfa-30908	207	5	,	,	PUNCT
cjfa-30908	207	6	yu	yu	PROPN
cjfa-30908	207	7	,	,	PUNCT
cjfa-30908	207	8	s.c	s.c	PROPN
cjfa-30908	207	9	.	.	PROPN
cjfa-30908	207	10	,	,	PUNCT
cjfa-30908	207	11	gross	gross	PROPN
cjfa-30908	207	12	,	,	PUNCT
cjfa-30908	207	13	g.m	g.m	PROPN
cjfa-30908	207	14	.	.	PROPN
cjfa-30908	207	15	,	,	PUNCT
cjfa-30908	207	16	&	&	CCONJ
cjfa-30908	207	17	stoettner	stoettner	PROPN
cjfa-30908	207	18	r.	r.	PROPN
cjfa-30908	207	19	(	(	PUNCT
cjfa-30908	207	20	2015	2015	NUM
cjfa-30908	207	21	)	)	PUNCT
cjfa-30908	207	22	.	.	PUNCT
cjfa-30908	208	1	johnson	johnson	PROPN
cjfa-30908	208	2	manufacturing	manufacturing	NOUN
cjfa-30908	208	3	case	case	NOUN
cjfa-30908	208	4	study	study	NOUN
cjfa-30908	208	5	–	–	PUNCT
cjfa-30908	208	6	bankruptcy	bankruptcy	NOUN
cjfa-30908	208	7	.	.	PUNCT
cjfa-30908	209	1	journal	journal	PROPN
cjfa-30908	209	2	of	of	ADP
cjfa-30908	209	3	accounting	accounting	NOUN
cjfa-30908	209	4	education	education	NOUN
cjfa-30908	209	5	,	,	PUNCT
cjfa-30908	209	6	33(4	33(4	NUM
cjfa-30908	209	7	)	)	PUNCT
cjfa-30908	209	8	,	,	PUNCT
cjfa-30908	209	9	309	309	NUM
cjfa-30908	209	10	-	-	SYM
cjfa-30908	209	11	316	316	NUM
cjfa-30908	209	12	.	.	PUNCT
cjfa-30908	209	13	de	de	X
cjfa-30908	209	14	simone	simone	PROPN
cjfa-30908	209	15	,	,	PUNCT
cjfa-30908	209	16	l.	l.	PROPN
cjfa-30908	209	17	(	(	PUNCT
cjfa-30908	209	18	2016	2016	NUM
cjfa-30908	209	19	)	)	PUNCT
cjfa-30908	209	20	.	.	PUNCT
cjfa-30908	210	1	does	do	AUX
cjfa-30908	210	2	a	a	DET
cjfa-30908	210	3	common	common	ADJ
cjfa-30908	210	4	set	set	NOUN
cjfa-30908	210	5	of	of	ADP
cjfa-30908	210	6	accounting	accounting	NOUN
cjfa-30908	210	7	standards	standard	NOUN
cjfa-30908	210	8	affect	affect	VERB
cjfa-30908	210	9	tax	tax	NOUN
cjfa-30908	210	10	-	-	PUNCT
cjfa-30908	210	11	motivated	motivate	VERB
cjfa-30908	210	12	income	income	NOUN
cjfa-30908	210	13	shifting	shift	VERB
cjfa-30908	210	14	for	for	ADP
cjfa-30908	210	15	multinational	multinational	ADJ
cjfa-30908	210	16	firms	firm	NOUN
cjfa-30908	210	17	?	?	PUNCT
cjfa-30908	211	1	journal	journal	NOUN
cjfa-30908	211	2	of	of	ADP
cjfa-30908	211	3	accounting	accounting	NOUN
cjfa-30908	211	4	and	and	CCONJ
cjfa-30908	211	5	economics	economic	NOUN
cjfa-30908	211	6	,	,	PUNCT
cjfa-30908	211	7	61(1	61(1	NOUN
cjfa-30908	211	8	)	)	PUNCT
cjfa-30908	211	9	,	,	PUNCT
cjfa-30908	211	10	145	145	NUM
cjfa-30908	211	11	-	-	SYM
cjfa-30908	211	12	165	165	NUM
cjfa-30908	211	13	.	.	PUNCT
cjfa-30908	212	1	https://dx.doi.org/10.1016/j.jacceco.2015.06.002	https://dx.doi.org/10.1016/j.jacceco.2015.06.002	NOUN
cjfa-30908	212	2	.	.	PUNCT
cjfa-30908	213	1	ding	ding	NOUN
cjfa-30908	213	2	,	,	PUNCT
cjfa-30908	213	3	y.	y.	PROPN
cjfa-30908	213	4	,	,	PUNCT
cjfa-30908	213	5	jeanjean	jeanjean	PROPN
cjfa-30908	213	6	,	,	PUNCT
cjfa-30908	213	7	t.	t.	PROPN
cjfa-30908	213	8	,	,	PUNCT
cjfa-30908	213	9	&	&	CCONJ
cjfa-30908	213	10	stolowy	stolowy	PROPN
cjfa-30908	213	11	,	,	PUNCT
cjfa-30908	213	12	h.	h.	PROPN
cjfa-30908	213	13	(	(	PUNCT
cjfa-30908	213	14	2005	2005	NUM
cjfa-30908	213	15	)	)	PUNCT
cjfa-30908	213	16	.	.	PUNCT
cjfa-30908	214	1	why	why	SCONJ
cjfa-30908	214	2	do	do	AUX
cjfa-30908	214	3	national	national	PROPN
cjfa-30908	214	4	gaap	gaap	PROPN
cjfa-30908	214	5	differ	differ	VERB
cjfa-30908	214	6	from	from	ADP
cjfa-30908	214	7	ias	ias	PROPN
cjfa-30908	214	8	?	?	PUNCT
cjfa-30908	215	1	the	the	DET
cjfa-30908	215	2	role	role	NOUN
cjfa-30908	215	3	of	of	ADP
cjfa-30908	215	4	culture	culture	NOUN
cjfa-30908	215	5	.	.	PUNCT
cjfa-30908	216	1	the	the	DET
cjfa-30908	216	2	international	international	ADJ
cjfa-30908	216	3	journal	journal	NOUN
cjfa-30908	216	4	of	of	ADP
cjfa-30908	216	5	accounting	accounting	NOUN
cjfa-30908	216	6	,	,	PUNCT
cjfa-30908	216	7	40(4	40(4	NUM
cjfa-30908	216	8	)	)	PUNCT
cjfa-30908	216	9	,	,	PUNCT
cjfa-30908	216	10	325	325	NUM
cjfa-30908	216	11	-	-	SYM
cjfa-30908	216	12	350	350	NUM
cjfa-30908	216	13	.	.	PUNCT
cjfa-30908	217	1	https://	https://	PROPN
cjfa-30908	217	2	dx.doi.org/10.1016/j.intacc.2005.09.004	dx.doi.org/10.1016/j.intacc.2005.09.004	PROPN
cjfa-30908	217	3	.	.	PUNCT
cjfa-30908	217	4	eiler	eiler	PROPN
cjfa-30908	217	5	,	,	PUNCT
cjfa-30908	217	6	l.a	l.a	PROPN
cjfa-30908	217	7	.	.	PROPN
cjfa-30908	217	8	,	,	PUNCT
cjfa-30908	217	9	miranda	miranda	NOUN
cjfa-30908	217	10	-	-	PUNCT
cjfa-30908	217	11	lopez	lopez	NOUN
cjfa-30908	217	12	,	,	PUNCT
cjfa-30908	217	13	j.	j.	PROPN
cjfa-30908	217	14	,	,	PUNCT
cjfa-30908	217	15	&	&	CCONJ
cjfa-30908	217	16	tama	tama	NOUN
cjfa-30908	217	17	-	-	PUNCT
cjfa-30908	217	18	sweet	sweet	ADJ
cjfa-30908	217	19	,	,	PUNCT
cjfa-30908	217	20	i.	i.	NOUN
cjfa-30908	217	21	(	(	PUNCT
cjfa-30908	217	22	2015	2015	NUM
cjfa-30908	217	23	)	)	PUNCT
cjfa-30908	217	24	.	.	PUNCT
cjfa-30908	218	1	the	the	DET
cjfa-30908	218	2	impact	impact	NOUN
cjfa-30908	218	3	of	of	ADP
cjfa-30908	218	4	accounting	accounting	NOUN
cjfa-30908	218	5	disclosures	disclosure	NOUN
cjfa-30908	218	6	and	and	CCONJ
cjfa-30908	218	7	the	the	DET
cjfa-30908	218	8	regulatory	regulatory	ADJ
cjfa-30908	218	9	environment	environment	NOUN
cjfa-30908	218	10	on	on	ADP
cjfa-30908	218	11	the	the	DET
cjfa-30908	218	12	information	information	NOUN
cjfa-30908	218	13	content	content	NOUN
cjfa-30908	218	14	of	of	ADP
cjfa-30908	218	15	earnings	earning	NOUN
cjfa-30908	218	16	announcements	announcement	NOUN
cjfa-30908	218	17	.	.	PUNCT
cjfa-30908	219	1	the	the	DET
cjfa-30908	219	2	international	international	ADJ
cjfa-30908	219	3	journal	journal	NOUN
cjfa-30908	219	4	of	of	ADP
cjfa-30908	219	5	accounting	accounting	NOUN
cjfa-30908	219	6	,	,	PUNCT
cjfa-30908	219	7	50(2	50(2	NUM
cjfa-30908	219	8	)	)	PUNCT
cjfa-30908	219	9	,	,	PUNCT
cjfa-30908	219	10	142	142	NUM
cjfa-30908	219	11	-	-	SYM
cjfa-30908	219	12	169	169	NUM
cjfa-30908	219	13	.	.	PUNCT
cjfa-30908	220	1	https://	https://	PROPN
cjfa-30908	220	2	dx.doi.org/10.1016/j.intacc.2012.10.008	dx.doi.org/10.1016/j.intacc.2012.10.008	PROPN
cjfa-30908	220	3	.	.	PUNCT
cjfa-30908	221	1	ellwood	ellwood	PROPN
cjfa-30908	221	2	,	,	PUNCT
cjfa-30908	221	3	s.	s.	PROPN
cjfa-30908	221	4	,	,	PUNCT
cjfa-30908	221	5	&	&	CCONJ
cjfa-30908	221	6	greenwood	greenwood	PROPN
cjfa-30908	221	7	,	,	PUNCT
cjfa-30908	221	8	m.	m.	NOUN
cjfa-30908	221	9	(	(	PUNCT
cjfa-30908	221	10	2016	2016	NUM
cjfa-30908	221	11	)	)	PUNCT
cjfa-30908	221	12	.	.	PUNCT
cjfa-30908	222	1	accounting	account	VERB
cjfa-30908	222	2	for	for	ADP
cjfa-30908	222	3	heritage	heritage	NOUN
cjfa-30908	222	4	assets	asset	NOUN
cjfa-30908	222	5	:	:	PUNCT
cjfa-30908	222	6	does	do	AUX
cjfa-30908	222	7	measuring	measure	VERB
cjfa-30908	222	8	economic	economic	ADJ
cjfa-30908	222	9	value	value	NOUN
cjfa-30908	222	10	‘	'	PUNCT
cjfa-30908	222	11	kill	kill	VERB
cjfa-30908	222	12	the	the	DET
cjfa-30908	222	13	cat	cat	NOUN
cjfa-30908	222	14	’	'	PUNCT
cjfa-30908	222	15	?	?	PUNCT
cjfa-30908	223	1	critical	critical	ADJ
cjfa-30908	223	2	perspectives	perspective	NOUN
cjfa-30908	223	3	on	on	ADP
cjfa-30908	223	4	accounting	account	VERB
cjfa-30908	223	5	,	,	PUNCT
cjfa-30908	223	6	38	38	NUM
cjfa-30908	223	7	,	,	PUNCT
cjfa-30908	223	8	1	1	NUM
cjfa-30908	223	9	-	-	SYM
cjfa-30908	223	10	13	13	NUM
cjfa-30908	223	11	.	.	PUNCT
cjfa-30908	224	1	https://	https://	PROPN
cjfa-30908	224	2	dx.doi.org/10.1016/j.cpa.2015.05.009	dx.doi.org/10.1016/j.cpa.2015.05.009	PROPN
cjfa-30908	224	3	.	.	PROPN
cjfa-30908	224	4	elshandidy	elshandidy	PROPN
cjfa-30908	224	5	,	,	PUNCT
cjfa-30908	224	6	t.	t.	PROPN
cjfa-30908	224	7	,	,	PUNCT
cjfa-30908	224	8	fraser	fraser	PROPN
cjfa-30908	224	9	,	,	PUNCT
cjfa-30908	224	10	i.	i.	PROPN
cjfa-30908	224	11	,	,	PUNCT
cjfa-30908	224	12	&	&	CCONJ
cjfa-30908	224	13	hussainey	hussainey	PROPN
cjfa-30908	224	14	,	,	PUNCT
cjfa-30908	224	15	k.	k.	PROPN
cjfa-30908	224	16	(	(	PUNCT
cjfa-30908	224	17	2015	2015	NUM
cjfa-30908	224	18	)	)	PUNCT
cjfa-30908	224	19	.	.	PUNCT
cjfa-30908	225	1	what	what	PRON
cjfa-30908	225	2	drives	drive	VERB
cjfa-30908	225	3	mandatory	mandatory	ADJ
cjfa-30908	225	4	and	and	CCONJ
cjfa-30908	225	5	voluntary	voluntary	ADJ
cjfa-30908	225	6	risk	risk	NOUN
cjfa-30908	225	7	reporting	report	VERB
cjfa-30908	225	8	variations	variation	NOUN
cjfa-30908	225	9	across	across	ADP
cjfa-30908	225	10	germany	germany	PROPN
cjfa-30908	225	11	,	,	PUNCT
cjfa-30908	225	12	uk	uk	PROPN
cjfa-30908	225	13	and	and	CCONJ
cjfa-30908	225	14	us	we	PRON
cjfa-30908	225	15	?	?	PUNCT
cjfa-30908	226	1	the	the	DET
cjfa-30908	226	2	british	british	PROPN
cjfa-30908	226	3	accounting	accounting	PROPN
cjfa-30908	226	4	review	review	PROPN
cjfa-30908	226	5	,	,	PUNCT
cjfa-30908	226	6	47(4	47(4	PROPN
cjfa-30908	226	7	)	)	PUNCT
cjfa-30908	226	8	,	,	PUNCT
cjfa-30908	226	9	376	376	NUM
cjfa-30908	226	10	-	-	SYM
cjfa-30908	226	11	394	394	NUM
cjfa-30908	226	12	.	.	PUNCT
cjfa-30908	227	1	https://dx.doi.org/10.1016/j.bar.2014.06.001	https://dx.doi.org/10.1016/j.bar.2014.06.001	PROPN
cjfa-30908	227	2	.	.	PUNCT
cjfa-30908	228	1	ghio	ghio	PROPN
cjfa-30908	228	2	,	,	PUNCT
cjfa-30908	228	3	a.	a.	PROPN
cjfa-30908	228	4	,	,	PUNCT
cjfa-30908	228	5	&	&	CCONJ
cjfa-30908	228	6	verona	verona	PROPN
cjfa-30908	228	7	,	,	PUNCT
cjfa-30908	228	8	r.	r.	PROPN
cjfa-30908	228	9	(	(	PUNCT
cjfa-30908	228	10	2015	2015	NUM
cjfa-30908	228	11	)	)	PUNCT
cjfa-30908	228	12	.	.	PUNCT
cjfa-30908	229	1	accounting	accounting	NOUN
cjfa-30908	229	2	harmonization	harmonization	NOUN
cjfa-30908	229	3	in	in	ADP
cjfa-30908	229	4	the	the	DET
cjfa-30908	229	5	bric	bric	PROPN
cjfa-30908	229	6	countries	country	NOUN
cjfa-30908	229	7	:	:	PUNCT
cjfa-30908	229	8	a	a	DET
cjfa-30908	229	9	common	common	ADJ
cjfa-30908	229	10	path	path	NOUN
cjfa-30908	229	11	?	?	PUNCT
cjfa-30908	230	1	accounting	accounting	NOUN
cjfa-30908	230	2	forum	forum	PROPN
cjfa-30908	230	3	,	,	PUNCT
cjfa-30908	230	4	39(2	39(2	NUM
cjfa-30908	230	5	)	)	PUNCT
cjfa-30908	230	6	,	,	PUNCT
cjfa-30908	230	7	121	121	NUM
cjfa-30908	230	8	-	-	SYM
cjfa-30908	230	9	139	139	NUM
cjfa-30908	230	10	.	.	PUNCT
cjfa-30908	231	1	https://dx.doi.org/10.1016/j.accfor.2015.02.001	https://dx.doi.org/10.1016/j.accfor.2015.02.001	PROPN
cjfa-30908	231	2	.	.	PUNCT
cjfa-30908	232	1	joliet	joliet	PROPN
cjfa-30908	232	2	,	,	PUNCT
cjfa-30908	232	3	r.	r.	PROPN
cjfa-30908	232	4	,	,	PUNCT
cjfa-30908	232	5	&	&	CCONJ
cjfa-30908	232	6	muller	muller	PROPN
cjfa-30908	232	7	,	,	PUNCT
cjfa-30908	232	8	a.	a.	NOUN
cjfa-30908	232	9	(	(	PUNCT
cjfa-30908	232	10	2016	2016	NUM
cjfa-30908	232	11	)	)	PUNCT
cjfa-30908	232	12	.	.	PUNCT
cjfa-30908	232	13	are	be	AUX
cjfa-30908	232	14	foreign	foreign	ADJ
cjfa-30908	232	15	earnings	earning	NOUN
cjfa-30908	232	16	disclosures	disclosure	NOUN
cjfa-30908	232	17	value	value	NOUN
cjfa-30908	232	18	-	-	PUNCT
cjfa-30908	232	19	relevant	relevant	ADJ
cjfa-30908	232	20	?	?	PUNCT
cjfa-30908	233	1	disaggregation	disaggregation	NOUN
cjfa-30908	233	2	solves	solve	VERB
cjfa-30908	233	3	the	the	DET
cjfa-30908	233	4	puzzle	puzzle	NOUN
cjfa-30908	233	5	.	.	PUNCT
cjfa-30908	234	1	research	research	NOUN
cjfa-30908	234	2	in	in	ADP
cjfa-30908	234	3	international	international	ADJ
cjfa-30908	234	4	business	business	NOUN
cjfa-30908	234	5	and	and	CCONJ
cjfa-30908	234	6	finance	finance	NOUN
cjfa-30908	234	7	,	,	PUNCT
cjfa-30908	234	8	37	37	NUM
cjfa-30908	234	9	,	,	PUNCT
cjfa-30908	234	10	170183	170183	NUM
cjfa-30908	234	11	.	.	PUNCT
cjfa-30908	235	1	https://dx.doi.org/10.1016/j.ribaf.2015.09.009	https://dx.doi.org/10.1016/j.ribaf.2015.09.009	PROPN
cjfa-30908	235	2	.	.	PROPN
cjfa-30908	235	3	joseph	joseph	PROPN
cjfa-30908	235	4	,	,	PUNCT
cjfa-30908	235	5	c.	c.	PROPN
cjfa-30908	235	6	,	,	PUNCT
cjfa-30908	235	7	&	&	CCONJ
cjfa-30908	235	8	taplin	taplin	PROPN
cjfa-30908	235	9	,	,	PUNCT
cjfa-30908	235	10	r.	r.	PROPN
cjfa-30908	235	11	(	(	PUNCT
cjfa-30908	235	12	2011	2011	NUM
cjfa-30908	235	13	)	)	PUNCT
cjfa-30908	235	14	.	.	PUNCT
cjfa-30908	236	1	the	the	DET
cjfa-30908	236	2	measurement	measurement	NOUN
cjfa-30908	236	3	of	of	ADP
cjfa-30908	236	4	sustainability	sustainability	NOUN
cjfa-30908	236	5	disclosure	disclosure	NOUN
cjfa-30908	236	6	:	:	PUNCT
cjfa-30908	236	7	abundance	abundance	NOUN
cjfa-30908	236	8	versus	versus	ADP
cjfa-30908	236	9	occurrence	occurrence	NOUN
cjfa-30908	236	10	.	.	PUNCT
cjfa-30908	237	1	accounting	accounting	NOUN
cjfa-30908	237	2	forum	forum	PROPN
cjfa-30908	237	3	,	,	PUNCT
cjfa-30908	237	4	35(1	35(1	NUM
cjfa-30908	237	5	)	)	PUNCT
cjfa-30908	237	6	,	,	PUNCT
cjfa-30908	237	7	19	19	NUM
cjfa-30908	237	8	-	-	SYM
cjfa-30908	237	9	31	31	NUM
cjfa-30908	237	10	.	.	PUNCT
cjfa-30908	238	1	la	la	PROPN
cjfa-30908	238	2	bruslerie	bruslerie	PROPN
cjfa-30908	238	3	,	,	PUNCT
cjfa-30908	238	4	h.	h.	PROPN
cjfa-30908	238	5	,	,	PUNCT
cjfa-30908	238	6	&	&	CCONJ
cjfa-30908	238	7	gabteni	gabteni	PROPN
cjfa-30908	238	8	,	,	PUNCT
cjfa-30908	238	9	h.	h.	PROPN
cjfa-30908	238	10	(	(	PUNCT
cjfa-30908	238	11	2014	2014	NUM
cjfa-30908	238	12	)	)	PUNCT
cjfa-30908	238	13	.	.	PUNCT
cjfa-30908	239	1	voluntary	voluntary	ADJ
cjfa-30908	239	2	disclosure	disclosure	NOUN
cjfa-30908	239	3	of	of	ADP
cjfa-30908	239	4	financial	financial	ADJ
cjfa-30908	239	5	information	information	NOUN
cjfa-30908	239	6	by	by	ADP
cjfa-30908	239	7	french	french	ADJ
cjfa-30908	239	8	firms	firm	NOUN
cjfa-30908	239	9	:	:	PUNCT
cjfa-30908	239	10	does	do	VERB
cjfa-30908	239	11	the	the	DET
cjfa-30908	239	12	introduction	introduction	NOUN
cjfa-30908	239	13	of	of	ADP
cjfa-30908	239	14	ifrs	ifrs	PROPN
cjfa-30908	239	15	matter	matter	NOUN
cjfa-30908	239	16	?	?	PUNCT
cjfa-30908	240	1	advances	advance	NOUN
cjfa-30908	240	2	in	in	ADP
cjfa-30908	240	3	accounting	account	VERB
cjfa-30908	240	4	,	,	PUNCT
cjfa-30908	240	5	incorporating	incorporate	VERB
cjfa-30908	240	6	advances	advance	NOUN
cjfa-30908	240	7	in	in	ADP
cjfa-30908	240	8	international	international	ADJ
cjfa-30908	240	9	accounting	accounting	NOUN
cjfa-30908	240	10	,	,	PUNCT
cjfa-30908	240	11	30(2	30(2	NUM
cjfa-30908	240	12	)	)	PUNCT
cjfa-30908	240	13	,	,	PUNCT
cjfa-30908	240	14	367	367	NUM
cjfa-30908	240	15	-	-	SYM
cjfa-30908	240	16	380	380	NUM
cjfa-30908	240	17	.	.	PUNCT
cjfa-30908	241	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30908	241	2	.	.	PUNCT
cjfa-30908	242	1	org/10.1016	org/10.1016	PROPN
cjfa-30908	242	2	/	/	SYM
cjfa-30908	242	3	j.adiac.2014.09.016	j.adiac.2014.09.016	PROPN
cjfa-30908	242	4	.	.	PUNCT
cjfa-30908	243	1	for	for	ADP
cjfa-30908	243	2	a	a	DET
cjfa-30908	243	3	new	new	ADJ
cjfa-30908	243	4	method	method	NOUN
cjfa-30908	243	5	of	of	ADP
cjfa-30908	243	6	calculating	calculate	VERB
cjfa-30908	243	7	the	the	DET
cjfa-30908	243	8	disclosure	disclosure	NOUN
cjfa-30908	243	9	index	index	NOUN
cjfa-30908	243	10	23	23	NUM
cjfa-30908	243	11	lin	lin	PROPN
cjfa-30908	243	12	,	,	PUNCT
cjfa-30908	243	13	y.-t	y.-t	PROPN
cjfa-30908	243	14	.	.	PUNCT
cjfa-30908	243	15	,	,	PUNCT
cjfa-30908	243	16	&	&	CCONJ
cjfa-30908	243	17	nienhaus	nienhaus	PROPN
cjfa-30908	243	18	,	,	PUNCT
cjfa-30908	243	19	m.	m.	NOUN
cjfa-30908	243	20	(	(	PUNCT
cjfa-30908	243	21	2015	2015	NUM
cjfa-30908	243	22	)	)	PUNCT
cjfa-30908	243	23	.	.	PUNCT
cjfa-30908	244	1	the	the	DET
cjfa-30908	244	2	non	non	ADJ
cjfa-30908	244	3	-	-	ADJ
cjfa-30908	244	4	diversifiable	diversifiable	ADJ
cjfa-30908	244	5	risk	risk	NOUN
cjfa-30908	244	6	of	of	ADP
cjfa-30908	244	7	financial	financial	ADJ
cjfa-30908	244	8	reporting	reporting	NOUN
cjfa-30908	244	9	system	system	NOUN
cjfa-30908	244	10	:	:	PUNCT
cjfa-30908	244	11	evidence	evidence	NOUN
cjfa-30908	244	12	from	from	ADP
cjfa-30908	244	13	the	the	DET
cjfa-30908	244	14	german	german	ADJ
cjfa-30908	244	15	market	market	NOUN
cjfa-30908	244	16	.	.	PUNCT
cjfa-30908	245	1	advances	advance	NOUN
cjfa-30908	245	2	in	in	ADP
cjfa-30908	245	3	accounting	account	VERB
cjfa-30908	245	4	,	,	PUNCT
cjfa-30908	245	5	incorporating	incorporate	VERB
cjfa-30908	245	6	advances	advance	NOUN
cjfa-30908	245	7	in	in	ADP
cjfa-30908	245	8	international	international	ADJ
cjfa-30908	245	9	accounting	accounting	NOUN
cjfa-30908	245	10	,	,	PUNCT
cjfa-30908	245	11	31(2	31(2	NUM
cjfa-30908	245	12	)	)	PUNCT
cjfa-30908	245	13	,	,	PUNCT
cjfa-30908	245	14	197	197	NUM
cjfa-30908	245	15	-	-	SYM
cjfa-30908	245	16	208	208	NUM
cjfa-30908	245	17	.	.	PUNCT
cjfa-30908	246	1	https://dx.doi.org/10.1016/j.adiac.2015.09.008	https://dx.doi.org/10.1016/j.adiac.2015.09.008	NOUN
cjfa-30908	246	2	.	.	PUNCT
cjfa-30908	247	1	maroun	maroun	PROPN
cjfa-30908	247	2	,	,	PUNCT
cjfa-30908	247	3	w.	w.	PROPN
cjfa-30908	247	4	,	,	PUNCT
cjfa-30908	247	5	&	&	CCONJ
cjfa-30908	247	6	van	van	PROPN
cjfa-30908	247	7	zijl	zijl	PROPN
cjfa-30908	247	8	,	,	PUNCT
cjfa-30908	247	9	w.	w.	PROPN
cjfa-30908	247	10	(	(	PUNCT
cjfa-30908	247	11	2016	2016	NUM
cjfa-30908	247	12	)	)	PUNCT
cjfa-30908	247	13	.	.	PUNCT
cjfa-30908	248	1	isomorphism	isomorphism	NOUN
cjfa-30908	248	2	and	and	CCONJ
cjfa-30908	248	3	resistance	resistance	NOUN
cjfa-30908	248	4	in	in	ADP
cjfa-30908	248	5	implementing	implement	VERB
cjfa-30908	248	6	ifrs	ifrs	PROPN
cjfa-30908	248	7	10	10	NUM
cjfa-30908	248	8	and	and	CCONJ
cjfa-30908	248	9	ifrs	ifrs	PROPN
cjfa-30908	248	10	12	12	NUM
cjfa-30908	248	11	.	.	PUNCT
cjfa-30908	249	1	the	the	DET
cjfa-30908	249	2	british	british	PROPN
cjfa-30908	249	3	accounting	accounting	PROPN
cjfa-30908	249	4	review	review	PROPN
cjfa-30908	249	5	,	,	PUNCT
cjfa-30908	249	6	48(2	48(2	NUM
cjfa-30908	249	7	)	)	PUNCT
cjfa-30908	249	8	,	,	PUNCT
cjfa-30908	249	9	220	220	NUM
cjfa-30908	249	10	-	-	SYM
cjfa-30908	249	11	239	239	NUM
cjfa-30908	249	12	.	.	PUNCT
cjfa-30908	249	13	https://dx.doi	https://dx.doi	NOUN
cjfa-30908	249	14	.	.	PUNCT
cjfa-30908	250	1	org/10.1016	org/10.1016	PROPN
cjfa-30908	250	2	/	/	SYM
cjfa-30908	250	3	j.bar.2015.07.003	j.bar.2015.07.003	PROPN
cjfa-30908	250	4	.	.	PUNCT
cjfa-30908	251	1	nnadi	nnadi	PROPN
cjfa-30908	251	2	,	,	PUNCT
cjfa-30908	251	3	m.	m.	NOUN
cjfa-30908	251	4	,	,	PUNCT
cjfa-30908	251	5	&	&	CCONJ
cjfa-30908	251	6	soobaroyen	soobaroyen	PROPN
cjfa-30908	251	7	,	,	PUNCT
cjfa-30908	251	8	t.	t.	PROPN
cjfa-30908	251	9	(	(	PUNCT
cjfa-30908	251	10	2015	2015	NUM
cjfa-30908	251	11	)	)	PUNCT
cjfa-30908	251	12	.	.	PUNCT
cjfa-30908	252	1	international	international	ADJ
cjfa-30908	252	2	financial	financial	ADJ
cjfa-30908	252	3	reporting	reporting	NOUN
cjfa-30908	252	4	standards	standard	NOUN
cjfa-30908	252	5	and	and	CCONJ
cjfa-30908	252	6	foreign	foreign	ADJ
cjfa-30908	252	7	direct	direct	ADJ
cjfa-30908	252	8	investment	investment	NOUN
cjfa-30908	252	9	:	:	PUNCT
cjfa-30908	252	10	the	the	DET
cjfa-30908	252	11	case	case	NOUN
cjfa-30908	252	12	of	of	ADP
cjfa-30908	252	13	africa	africa	PROPN
cjfa-30908	252	14	.	.	PUNCT
cjfa-30908	253	1	advances	advance	NOUN
cjfa-30908	253	2	in	in	ADP
cjfa-30908	253	3	accounting	account	VERB
cjfa-30908	253	4	,	,	PUNCT
cjfa-30908	253	5	incorporating	incorporate	VERB
cjfa-30908	253	6	advances	advance	NOUN
cjfa-30908	253	7	in	in	ADP
cjfa-30908	253	8	international	international	ADJ
cjfa-30908	253	9	accounting	accounting	NOUN
cjfa-30908	253	10	,	,	PUNCT
cjfa-30908	253	11	31(2	31(2	NUM
cjfa-30908	253	12	)	)	PUNCT
cjfa-30908	253	13	,	,	PUNCT
cjfa-30908	253	14	228	228	NUM
cjfa-30908	253	15	-	-	SYM
cjfa-30908	253	16	238	238	NUM
cjfa-30908	253	17	.	.	PUNCT
cjfa-30908	254	1	https://dx.doi.org/10.1016/j.adiac.2015.09.007	https://dx.doi.org/10.1016/j.adiac.2015.09.007	PROPN
cjfa-30908	254	2	.	.	PUNCT
cjfa-30908	254	3	palea	palea	PROPN
cjfa-30908	254	4	,	,	PUNCT
cjfa-30908	254	5	v.	v.	PROPN
cjfa-30908	254	6	(	(	PUNCT
cjfa-30908	254	7	2015	2015	NUM
cjfa-30908	254	8	)	)	PUNCT
cjfa-30908	254	9	.	.	PUNCT
cjfa-30908	255	1	the	the	DET
cjfa-30908	255	2	political	political	ADJ
cjfa-30908	255	3	economy	economy	NOUN
cjfa-30908	255	4	of	of	ADP
cjfa-30908	255	5	fair	fair	ADJ
cjfa-30908	255	6	value	value	NOUN
cjfa-30908	255	7	reporting	reporting	NOUN
cjfa-30908	255	8	and	and	CCONJ
cjfa-30908	255	9	the	the	DET
cjfa-30908	255	10	governance	governance	NOUN
cjfa-30908	255	11	of	of	ADP
cjfa-30908	255	12	the	the	DET
cjfa-30908	255	13	standards	standard	NOUN
cjfa-30908	255	14	-	-	PUNCT
cjfa-30908	255	15	setting	set	VERB
cjfa-30908	255	16	process	process	NOUN
cjfa-30908	255	17	:	:	PUNCT
cjfa-30908	255	18	critical	critical	ADJ
cjfa-30908	255	19	issues	issue	NOUN
cjfa-30908	255	20	and	and	CCONJ
cjfa-30908	255	21	pitfalls	pitfall	NOUN
cjfa-30908	255	22	from	from	ADP
cjfa-30908	255	23	a	a	DET
cjfa-30908	255	24	continental	continental	PROPN
cjfa-30908	255	25	european	european	PROPN
cjfa-30908	255	26	union	union	PROPN
cjfa-30908	255	27	perspective	perspective	PROPN
cjfa-30908	255	28	.	.	PUNCT
cjfa-30908	256	1	critical	critical	ADJ
cjfa-30908	256	2	perspectives	perspective	NOUN
cjfa-30908	256	3	on	on	ADP
cjfa-30908	256	4	accounting	accounting	NOUN
cjfa-30908	256	5	,	,	PUNCT
cjfa-30908	256	6	29(c	29(c	NUM
cjfa-30908	256	7	)	)	PUNCT
cjfa-30908	256	8	,	,	PUNCT
cjfa-30908	256	9	1	1	NUM
cjfa-30908	256	10	-	-	SYM
cjfa-30908	256	11	15	15	NUM
cjfa-30908	256	12	.	.	PUNCT
cjfa-30908	257	1	https://dx.doi	https://dx.doi	NOUN
cjfa-30908	257	2	.	.	PUNCT
cjfa-30908	258	1	org/10.1016	org/10.1016	PROPN
cjfa-30908	258	2	/	/	SYM
cjfa-30908	258	3	j.cpa.2014.10.004	j.cpa.2014.10.004	NOUN
cjfa-30908	258	4	.	.	PUNCT
cjfa-30908	258	5	păúcan	păúcan	PROPN
cjfa-30908	258	6	,	,	PUNCT
cjfa-30908	258	7	i.-d	i.-d	PROPN
cjfa-30908	258	8	.	.	PUNCT
cjfa-30908	259	1	(	(	PUNCT
cjfa-30908	259	2	2015	2015	NUM
cjfa-30908	259	3	)	)	PUNCT
cjfa-30908	259	4	.	.	PUNCT
cjfa-30908	260	1	measuring	measure	VERB
cjfa-30908	260	2	the	the	DET
cjfa-30908	260	3	effects	effect	NOUN
cjfa-30908	260	4	of	of	ADP
cjfa-30908	260	5	ifrs	ifrs	ADJ
cjfa-30908	260	6	adoption	adoption	NOUN
cjfa-30908	260	7	on	on	ADP
cjfa-30908	260	8	accounting	accounting	NOUN
cjfa-30908	260	9	quality	quality	NOUN
cjfa-30908	260	10	:	:	PUNCT
cjfa-30908	260	11	a	a	DET
cjfa-30908	260	12	review	review	NOUN
cjfa-30908	260	13	.	.	PUNCT
cjfa-30908	261	1	procedia	procedia	NOUN
cjfa-30908	261	2	economics	economic	NOUN
cjfa-30908	261	3	and	and	CCONJ
cjfa-30908	261	4	finance	finance	NOUN
cjfa-30908	261	5	,	,	PUNCT
cjfa-30908	261	6	32	32	NUM
cjfa-30908	261	7	,	,	PUNCT
cjfa-30908	261	8	580	580	NUM
cjfa-30908	261	9	-	-	SYM
cjfa-30908	261	10	587	587	NUM
cjfa-30908	261	11	.	.	PUNCT
cjfa-30908	262	1	https://dx.doi.org/10.1016/	https://dx.doi.org/10.1016/	PRON
cjfa-30908	262	2	s2212	s2212	PROPN
cjfa-30908	262	3	-	-	PUNCT
cjfa-30908	262	4	5671(15)01435	5671(15)01435	NUM
cjfa-30908	262	5	-	-	PUNCT
cjfa-30908	262	6	5	5	NUM
cjfa-30908	262	7	.	.	PUNCT
cjfa-30908	262	8	perera	perera	PROPN
cjfa-30908	262	9	,	,	PUNCT
cjfa-30908	262	10	d.	d.	PROPN
cjfa-30908	262	11	,	,	PUNCT
cjfa-30908	262	12	&	&	CCONJ
cjfa-30908	262	13	chand	chand	PROPN
cjfa-30908	262	14	,	,	PUNCT
cjfa-30908	262	15	p.	p.	NOUN
cjfa-30908	262	16	(	(	PUNCT
cjfa-30908	262	17	2015	2015	NUM
cjfa-30908	262	18	)	)	PUNCT
cjfa-30908	262	19	.	.	PUNCT
cjfa-30908	263	1	issues	issue	NOUN
cjfa-30908	263	2	in	in	ADP
cjfa-30908	263	3	the	the	DET
cjfa-30908	263	4	adoption	adoption	NOUN
cjfa-30908	263	5	of	of	ADP
cjfa-30908	263	6	international	international	ADJ
cjfa-30908	263	7	financial	financial	ADJ
cjfa-30908	263	8	reporting	reporting	NOUN
cjfa-30908	263	9	standards	standard	NOUN
cjfa-30908	263	10	(	(	PUNCT
cjfa-30908	263	11	ifrs	ifrs	PROPN
cjfa-30908	263	12	)	)	PUNCT
cjfa-30908	263	13	for	for	ADP
cjfa-30908	263	14	small	small	ADJ
cjfa-30908	263	15	and	and	CCONJ
cjfa-30908	263	16	medium	medium	ADJ
cjfa-30908	263	17	-	-	PUNCT
cjfa-30908	263	18	sized	sized	ADJ
cjfa-30908	263	19	enterprises	enterprise	NOUN
cjfa-30908	263	20	(	(	PUNCT
cjfa-30908	263	21	smes	sme	NOUN
cjfa-30908	263	22	)	)	PUNCT
cjfa-30908	263	23	.	.	PUNCT
cjfa-30908	264	1	advances	advance	NOUN
cjfa-30908	264	2	in	in	ADP
cjfa-30908	264	3	accounting	account	VERB
cjfa-30908	264	4	,	,	PUNCT
cjfa-30908	264	5	incorporating	incorporate	VERB
cjfa-30908	264	6	advances	advance	NOUN
cjfa-30908	264	7	in	in	ADP
cjfa-30908	264	8	international	international	ADJ
cjfa-30908	264	9	accounting	accounting	NOUN
cjfa-30908	264	10	,	,	PUNCT
cjfa-30908	264	11	31(1	31(1	NUM
cjfa-30908	264	12	)	)	PUNCT
cjfa-30908	264	13	,	,	PUNCT
cjfa-30908	264	14	165	165	NUM
cjfa-30908	264	15	-	-	SYM
cjfa-30908	264	16	178	178	NUM
cjfa-30908	264	17	.	.	PUNCT
cjfa-30908	265	1	https://dx.doi.org/10.1016/j.adiac.2015.03.012	https://dx.doi.org/10.1016/j.adiac.2015.03.012	PROPN
cjfa-30908	265	2	.	.	PUNCT
cjfa-30908	266	1	pierk	pierk	PROPN
cjfa-30908	266	2	,	,	PUNCT
cjfa-30908	266	3	j.	j.	PROPN
cjfa-30908	266	4	,	,	PUNCT
cjfa-30908	266	5	&	&	CCONJ
cjfa-30908	266	6	weil	weil	PROPN
cjfa-30908	266	7	,	,	PUNCT
cjfa-30908	266	8	m.	m.	NOUN
cjfa-30908	266	9	(	(	PUNCT
cjfa-30908	266	10	2016	2016	NUM
cjfa-30908	266	11	)	)	PUNCT
cjfa-30908	266	12	.	.	PUNCT
cjfa-30908	267	1	price	price	NOUN
cjfa-30908	267	2	regulation	regulation	NOUN
cjfa-30908	267	3	and	and	CCONJ
cjfa-30908	267	4	accounting	accounting	NOUN
cjfa-30908	267	5	choice	choice	NOUN
cjfa-30908	267	6	.	.	PUNCT
cjfa-30908	268	1	journal	journal	NOUN
cjfa-30908	268	2	of	of	ADP
cjfa-30908	268	3	accounting	accounting	NOUN
cjfa-30908	268	4	and	and	CCONJ
cjfa-30908	268	5	public	public	ADJ
cjfa-30908	268	6	policy	policy	NOUN
cjfa-30908	268	7	,	,	PUNCT
cjfa-30908	268	8	35(3	35(3	NUM
cjfa-30908	268	9	)	)	PUNCT
cjfa-30908	268	10	,	,	PUNCT
cjfa-30908	268	11	256	256	NUM
cjfa-30908	268	12	-	-	SYM
cjfa-30908	268	13	275	275	NUM
cjfa-30908	268	14	.	.	PUNCT
cjfa-30908	269	1	https://dx.doi.org/10.1016/j.jaccpubpol.2015.12.005	https://dx.doi.org/10.1016/j.jaccpubpol.2015.12.005	PROPN
cjfa-30908	269	2	.	.	PUNCT
cjfa-30908	269	3	street	street	PROPN
cjfa-30908	269	4	,	,	PUNCT
cjfa-30908	269	5	d.l	d.l	PROPN
cjfa-30908	269	6	.	.	PROPN
cjfa-30908	269	7	,	,	PUNCT
cjfa-30908	269	8	&	&	CCONJ
cjfa-30908	269	9	bryant	bryant	PROPN
cjfa-30908	269	10	,	,	PUNCT
cjfa-30908	269	11	s.m	s.m	PROPN
cjfa-30908	269	12	.	.	PROPN
cjfa-30908	269	13	(	(	PUNCT
cjfa-30908	269	14	2000	2000	NUM
cjfa-30908	269	15	)	)	PUNCT
cjfa-30908	269	16	.	.	PUNCT
cjfa-30908	270	1	disclosure	disclosure	NOUN
cjfa-30908	270	2	level	level	NOUN
cjfa-30908	270	3	and	and	CCONJ
cjfa-30908	270	4	compliance	compliance	NOUN
cjfa-30908	270	5	with	with	ADP
cjfa-30908	270	6	iass	iass	NOUN
cjfa-30908	270	7	:	:	PUNCT
cjfa-30908	270	8	a	a	DET
cjfa-30908	270	9	comparison	comparison	NOUN
cjfa-30908	270	10	of	of	ADP
cjfa-30908	270	11	companies	company	NOUN
cjfa-30908	270	12	with	with	ADP
cjfa-30908	270	13	and	and	CCONJ
cjfa-30908	270	14	without	without	ADP
cjfa-30908	270	15	u.s	u.s	PROPN
cjfa-30908	270	16	.	.	PROPN
cjfa-30908	270	17	listings	listing	NOUN
cjfa-30908	270	18	and	and	CCONJ
cjfa-30908	270	19	filings	filing	NOUN
cjfa-30908	270	20	.	.	PUNCT
cjfa-30908	271	1	the	the	DET
cjfa-30908	271	2	international	international	ADJ
cjfa-30908	271	3	journal	journal	NOUN
cjfa-30908	271	4	of	of	ADP
cjfa-30908	271	5	accounting	accounting	NOUN
cjfa-30908	271	6	,	,	PUNCT
cjfa-30908	271	7	35(3	35(3	NUM
cjfa-30908	271	8	)	)	PUNCT
cjfa-30908	271	9	,	,	PUNCT
cjfa-30908	271	10	305	305	NUM
cjfa-30908	271	11	-	-	SYM
cjfa-30908	271	12	329	329	NUM
cjfa-30908	271	13	.	.	PUNCT
cjfa-30908	272	1	https://dx.doi.org/10.1016/s00207063(00)00060-1	https://dx.doi.org/10.1016/s00207063(00)00060-1	NOUN
cjfa-30908	272	2	.	.	PUNCT
cjfa-30908	272	3	teuteberg	teuteberg	PROPN
cjfa-30908	272	4	,	,	PUNCT
cjfa-30908	272	5	t.	t.	PROPN
cjfa-30908	272	6	,	,	PUNCT
cjfa-30908	272	7	voll	voll	PROPN
cjfa-30908	272	8	,	,	PUNCT
cjfa-30908	272	9	d.	d.	PROPN
cjfa-30908	272	10	,	,	PUNCT
cjfa-30908	272	11	&	&	CCONJ
cjfa-30908	272	12	zülch	zülch	PROPN
cjfa-30908	272	13	,	,	PUNCT
cjfa-30908	272	14	h.	h.	PROPN
cjfa-30908	272	15	(	(	PUNCT
cjfa-30908	272	16	2016	2016	NUM
cjfa-30908	272	17	)	)	PUNCT
cjfa-30908	272	18	.	.	PUNCT
cjfa-30908	273	1	the	the	DET
cjfa-30908	273	2	success	success	NOUN
cjfa-30908	273	3	story	story	NOUN
cjfa-30908	273	4	of	of	ADP
cjfa-30908	273	5	international	international	ADJ
cjfa-30908	273	6	additives	additive	NOUN
cjfa-30908	273	7	producer	producer	NOUN
cjfa-30908	273	8	ag	ag	PROPN
cjfa-30908	273	9	:	:	PUNCT
cjfa-30908	273	10	a	a	DET
cjfa-30908	273	11	case	case	NOUN
cjfa-30908	273	12	study	study	NOUN
cjfa-30908	273	13	on	on	ADP
cjfa-30908	273	14	categorization	categorization	NOUN
cjfa-30908	273	15	of	of	ADP
cjfa-30908	273	16	investments	investment	NOUN
cjfa-30908	273	17	under	under	ADP
cjfa-30908	273	18	ifrs	ifrs	PROPN
cjfa-30908	273	19	.	.	PUNCT
cjfa-30908	274	1	journal	journal	PROPN
cjfa-30908	274	2	of	of	ADP
cjfa-30908	274	3	accounting	accounting	NOUN
cjfa-30908	274	4	education	education	NOUN
cjfa-30908	274	5	,	,	PUNCT
cjfa-30908	274	6	34	34	NUM
cjfa-30908	274	7	,	,	PUNCT
cjfa-30908	274	8	13	13	NUM
cjfa-30908	274	9	-	-	SYM
cjfa-30908	274	10	29	29	NUM
cjfa-30908	274	11	.	.	PUNCT
cjfa-30908	275	1	https://dx.doi.org/10.1016/j.jaccedu.2015.11.003	https://dx.doi.org/10.1016/j.jaccedu.2015.11.003	PROPN
cjfa-30908	275	2	.	.	PUNCT
cjfa-30908	276	1	uyar	uyar	PROPN
cjfa-30908	276	2	,	,	PUNCT
cjfa-30908	276	3	a.	a.	NOUN
cjfa-30908	276	4	,	,	PUNCT
cjfa-30908	276	5	&	&	CCONJ
cjfa-30908	276	6	güngörmüs	güngörmüs	PROPN
cjfa-30908	276	7	,	,	PUNCT
cjfa-30908	276	8	a.h	a.h	PROPN
cjfa-30908	276	9	.	.	PROPN
cjfa-30908	276	10	(	(	PUNCT
cjfa-30908	276	11	2013	2013	NUM
cjfa-30908	276	12	)	)	PUNCT
cjfa-30908	276	13	.	.	PUNCT
cjfa-30908	277	1	perceptions	perception	NOUN
cjfa-30908	277	2	and	and	CCONJ
cjfa-30908	277	3	knowledge	knowledge	NOUN
cjfa-30908	277	4	of	of	ADP
cjfa-30908	277	5	accounting	accounting	NOUN
cjfa-30908	277	6	professionals	professional	NOUN
cjfa-30908	277	7	on	on	ADP
cjfa-30908	277	8	ifrs	ifrs	PROPN
cjfa-30908	277	9	for	for	ADP
cjfa-30908	277	10	smes	sme	NOUN
cjfa-30908	277	11	:	:	PUNCT
cjfa-30908	277	12	evidence	evidence	NOUN
cjfa-30908	277	13	from	from	ADP
cjfa-30908	277	14	turkey	turkey	PROPN
cjfa-30908	277	15	.	.	PUNCT
cjfa-30908	278	1	research	research	NOUN
cjfa-30908	278	2	in	in	ADP
cjfa-30908	278	3	accounting	accounting	NOUN
cjfa-30908	278	4	regulation	regulation	NOUN
cjfa-30908	278	5	,	,	PUNCT
cjfa-30908	278	6	25(1	25(1	NUM
cjfa-30908	278	7	)	)	PUNCT
cjfa-30908	278	8	,	,	PUNCT
cjfa-30908	278	9	77	77	NUM
cjfa-30908	278	10	-	-	SYM
cjfa-30908	278	11	87	87	NUM
cjfa-30908	278	12	.	.	PUNCT
cjfa-30908	279	1	https://dx.doi.org/10.1016/j.racreg.2012.11.001	https://dx.doi.org/10.1016/j.racreg.2012.11.001	PROPN
cjfa-30908	279	2	.	.	PUNCT
cjfa-30908	280	1	verrecchia	verrecchia	PROPN
cjfa-30908	280	2	,	,	PUNCT
cjfa-30908	280	3	r.e	r.e	PROPN
cjfa-30908	280	4	.	.	PROPN
cjfa-30908	280	5	(	(	PUNCT
cjfa-30908	280	6	1983	1983	NUM
cjfa-30908	280	7	)	)	PUNCT
cjfa-30908	280	8	.	.	PUNCT
cjfa-30908	281	1	discretionary	discretionary	ADJ
cjfa-30908	281	2	disclosure	disclosure	NOUN
cjfa-30908	281	3	.	.	PUNCT
cjfa-30908	282	1	journal	journal	NOUN
cjfa-30908	282	2	of	of	ADP
cjfa-30908	282	3	accounting	accounting	NOUN
cjfa-30908	282	4	and	and	CCONJ
cjfa-30908	282	5	economics	economic	NOUN
cjfa-30908	282	6	,	,	PUNCT
cjfa-30908	282	7	5	5	NUM
cjfa-30908	282	8	,	,	PUNCT
cjfa-30908	282	9	179	179	NUM
cjfa-30908	282	10	-	-	SYM
cjfa-30908	282	11	194	194	NUM
cjfa-30908	282	12	.	.	PUNCT
cjfa-30908	283	1	https://dx.doi.org/10.1016/0165-4101(83)90011-3	https://dx.doi.org/10.1016/0165-4101(83)90011-3	PROPN
cjfa-30908	283	2	.	.	PUNCT
cjfa-30908	284	1	wilford	wilford	PROPN
cjfa-30908	284	2	,	,	PUNCT
cjfa-30908	284	3	a.l	a.l	PROPN
cjfa-30908	284	4	.	.	PROPN
cjfa-30908	284	5	(	(	PUNCT
cjfa-30908	284	6	2016	2016	NUM
cjfa-30908	284	7	)	)	PUNCT
cjfa-30908	284	8	.	.	PUNCT
cjfa-30908	285	1	internal	internal	ADJ
cjfa-30908	285	2	control	control	NOUN
cjfa-30908	285	3	reporting	reporting	NOUN
cjfa-30908	285	4	and	and	CCONJ
cjfa-30908	285	5	accounting	accounting	NOUN
cjfa-30908	285	6	standards	standard	NOUN
cjfa-30908	285	7	:	:	PUNCT
cjfa-30908	285	8	a	a	DET
cjfa-30908	285	9	crosscountry	crosscountry	PROPN
cjfa-30908	285	10	comparison	comparison	NOUN
cjfa-30908	285	11	.	.	PUNCT
cjfa-30908	286	1	journal	journal	NOUN
cjfa-30908	286	2	of	of	ADP
cjfa-30908	286	3	accounting	accounting	NOUN
cjfa-30908	286	4	and	and	CCONJ
cjfa-30908	286	5	public	public	ADJ
cjfa-30908	286	6	policy	policy	NOUN
cjfa-30908	286	7	,	,	PUNCT
cjfa-30908	286	8	35	35	NUM
cjfa-30908	286	9	(	(	PUNCT
cjfa-30908	286	10	3	3	NUM
cjfa-30908	286	11	)	)	PUNCT
cjfa-30908	286	12	,	,	PUNCT
cjfa-30908	286	13	276	276	NUM
cjfa-30908	286	14	-	-	SYM
cjfa-30908	286	15	302	302	NUM
cjfa-30908	286	16	.	.	PUNCT
cjfa-30908	287	1	https://dx.doi.org/10.1016/j.jaccpubpol.2015.12.006	https://dx.doi.org/10.1016/j.jaccpubpol.2015.12.006	PROPN
cjfa-30908	287	2	.	.	PUNCT
cjfa-30908	288	1	xiao	xiao	PROPN
cjfa-30908	288	2	,	,	PUNCT
cjfa-30908	288	3	j.z	j.z	PROPN
cjfa-30908	288	4	.	.	PROPN
cjfa-30908	288	5	,	,	PUNCT
cjfa-30908	288	6	yang	yang	PROPN
cjfa-30908	288	7	,	,	PUNCT
cjfa-30908	288	8	h.	h.	PROPN
cjfa-30908	288	9	,	,	PUNCT
cjfa-30908	288	10	&	&	CCONJ
cjfa-30908	288	11	chow	chow	PROPN
cjfa-30908	288	12	,	,	PUNCT
cjfa-30908	288	13	c.w	c.w	PROPN
cjfa-30908	288	14	.	.	PROPN
cjfa-30908	288	15	(	(	PUNCT
cjfa-30908	288	16	2004	2004	NUM
cjfa-30908	288	17	)	)	PUNCT
cjfa-30908	288	18	.	.	PUNCT
cjfa-30908	289	1	the	the	DET
cjfa-30908	289	2	determinants	determinant	NOUN
cjfa-30908	289	3	and	and	CCONJ
cjfa-30908	289	4	characteristics	characteristic	NOUN
cjfa-30908	289	5	of	of	ADP
cjfa-30908	289	6	voluntary	voluntary	ADJ
cjfa-30908	289	7	internet	internet	NOUN
cjfa-30908	289	8	-	-	PUNCT
cjfa-30908	289	9	based	base	VERB
cjfa-30908	289	10	disclosures	disclosure	NOUN
cjfa-30908	289	11	by	by	ADP
cjfa-30908	289	12	listed	list	VERB
cjfa-30908	289	13	chinese	chinese	ADJ
cjfa-30908	289	14	companies	company	NOUN
cjfa-30908	289	15	.	.	PUNCT
cjfa-30908	290	1	journal	journal	NOUN
cjfa-30908	290	2	of	of	ADP
cjfa-30908	290	3	accounting	accounting	NOUN
cjfa-30908	290	4	and	and	CCONJ
cjfa-30908	290	5	public	public	ADJ
cjfa-30908	290	6	policy	policy	NOUN
cjfa-30908	290	7	,	,	PUNCT
cjfa-30908	290	8	23(3	23(3	NUM
cjfa-30908	290	9	)	)	PUNCT
cjfa-30908	290	10	,	,	PUNCT
cjfa-30908	290	11	191	191	NUM
cjfa-30908	290	12	-	-	SYM
cjfa-30908	290	13	225	225	NUM
cjfa-30908	290	14	.	.	PUNCT
cjfa-30908	291	1	hedi	hedi	PROPN
cjfa-30908	291	2	baazaoui24	baazaoui24	PROPN
cjfa-30908	291	3	xiao	xiao	PROPN
cjfa-30908	291	4	,	,	PUNCT
cjfa-30908	291	5	j.z	j.z	PROPN
cjfa-30908	291	6	.	.	PROPN
cjfa-30908	291	7	,	,	PUNCT
cjfa-30908	291	8	gao	gao	PROPN
cjfa-30908	291	9	,	,	PUNCT
cjfa-30908	291	10	s.s	s.s	PROPN
cjfa-30908	291	11	.	.	PROPN
cjfa-30908	291	12	,	,	PUNCT
cjfa-30908	291	13	heravi	heravi	PROPN
cjfa-30908	291	14	,	,	PUNCT
cjfa-30908	291	15	s.	s.	PROPN
cjfa-30908	291	16	,	,	PUNCT
cjfa-30908	291	17	&	&	CCONJ
cjfa-30908	291	18	cheung	cheung	PROPN
cjfa-30908	291	19	,	,	PUNCT
cjfa-30908	291	20	y.c.q	y.c.q	PROPN
cjfa-30908	291	21	.	.	PUNCT
cjfa-30908	291	22	(	(	PUNCT
cjfa-30908	291	23	2005	2005	NUM
cjfa-30908	291	24	)	)	PUNCT
cjfa-30908	291	25	.	.	PUNCT
cjfa-30908	292	1	the	the	DET
cjfa-30908	292	2	impact	impact	NOUN
cjfa-30908	292	3	of	of	ADP
cjfa-30908	292	4	social	social	ADJ
cjfa-30908	292	5	and	and	CCONJ
cjfa-30908	292	6	economic	economic	ADJ
cjfa-30908	292	7	development	development	NOUN
cjfa-30908	292	8	on	on	ADP
cjfa-30908	292	9	corporate	corporate	ADJ
cjfa-30908	292	10	social	social	ADJ
cjfa-30908	292	11	and	and	CCONJ
cjfa-30908	292	12	environmental	environmental	ADJ
cjfa-30908	292	13	disclosure	disclosure	NOUN
cjfa-30908	292	14	in	in	ADP
cjfa-30908	292	15	hong	hong	PROPN
cjfa-30908	292	16	kong	kong	PROPN
cjfa-30908	292	17	and	and	CCONJ
cjfa-30908	292	18	the	the	DET
cjfa-30908	292	19	united	united	ADJ
cjfa-30908	292	20	kingdom	kingdom	PROPN
cjfa-30908	292	21	.	.	PUNCT
cjfa-30908	293	1	advances	advance	NOUN
cjfa-30908	293	2	in	in	ADP
cjfa-30908	293	3	international	international	ADJ
cjfa-30908	293	4	accounting	accounting	NOUN
cjfa-30908	293	5	,	,	PUNCT
cjfa-30908	293	6	18	18	NUM
cjfa-30908	293	7	,	,	PUNCT
cjfa-30908	293	8	219	219	NUM
cjfa-30908	293	9	-	-	SYM
cjfa-30908	293	10	243	243	NUM
cjfa-30908	293	11	.	.	PUNCT
cjfa-30908	294	1	https://	https://	PROPN
cjfa-30908	294	2	dx.doi.org/10.1016/s0897-3660(05)18011-8	dx.doi.org/10.1016/s0897-3660(05)18011-8	PROPN
cjfa-30908	294	3	.	.	PUNCT