id	sid	tid	token	lemma	pos
cjfa-3260	1	1	copernican	copernican	PROPN
cjfa-3260	1	2	journal	journal	PROPN
cjfa-3260	1	3	of	of	ADP
cjfa-3260	1	4	finance	finance	PROPN
cjfa-3260	1	5	&	&	CCONJ
cjfa-3260	1	6	accounting	accounting	PROPN
cjfa-3260	1	7	e	e	PROPN
cjfa-3260	1	8	-	-	PROPN
cjfa-3260	1	9	issn	issn	PROPN
cjfa-3260	1	10	2300	2300	NUM
cjfa-3260	1	11	-	-	SYM
cjfa-3260	1	12	3065	3065	NUM
cjfa-3260	1	13	p	p	PROPN
cjfa-3260	1	14	-	-	PUNCT
cjfa-3260	1	15	issn	issn	PROPN
cjfa-3260	1	16	2300	2300	NUM
cjfa-3260	1	17	-	-	SYM
cjfa-3260	1	18	12402014	12402014	NUM
cjfa-3260	1	19	,	,	PUNCT
cjfa-3260	1	20	volume	volume	NOUN
cjfa-3260	1	21	3	3	NUM
cjfa-3260	1	22	,	,	PUNCT
cjfa-3260	1	23	issue	issue	NOUN
cjfa-3260	1	24	1	1	NUM
cjfa-3260	1	25	date	date	NOUN
cjfa-3260	1	26	of	of	ADP
cjfa-3260	1	27	submission	submission	NOUN
cjfa-3260	1	28	:	:	PUNCT
cjfa-3260	1	29	march	march	PROPN
cjfa-3260	1	30	3	3	NUM
cjfa-3260	1	31	,	,	PUNCT
cjfa-3260	1	32	2014	2014	NUM
cjfa-3260	1	33	;	;	PUNCT
cjfa-3260	1	34	date	date	NOUN
cjfa-3260	1	35	of	of	ADP
cjfa-3260	1	36	acceptance	acceptance	NOUN
cjfa-3260	1	37	:	:	PUNCT
cjfa-3260	1	38	march	march	PROPN
cjfa-3260	1	39	19	19	NUM
cjfa-3260	1	40	,	,	PUNCT
cjfa-3260	1	41	2014	2014	NUM
cjfa-3260	1	42	.	.	PUNCT
cjfa-3260	2	1	*	*	PUNCT
cjfa-3260	2	2	 	 	SPACE
cjfa-3260	2	3	contact	contact	NOUN
cjfa-3260	2	4	information	information	NOUN
cjfa-3260	2	5	:	:	PUNCT
cjfa-3260	2	6	piotr.bolibok@kul.pl	piotr.bolibok@kul.pl	NOUN
cjfa-3260	2	7	,	,	PUNCT
cjfa-3260	2	8	faculty	faculty	NOUN
cjfa-3260	2	9	of	of	ADP
cjfa-3260	2	10	social	social	ADJ
cjfa-3260	2	11	sciences	science	NOUN
cjfa-3260	2	12	,	,	PUNCT
cjfa-3260	2	13	department	department	NOUN
cjfa-3260	2	14	of	of	ADP
cjfa-3260	2	15	banking	banking	NOUN
cjfa-3260	2	16	,	,	PUNCT
cjfa-3260	2	17	the	the	DET
cjfa-3260	2	18	john	john	PROPN
cjfa-3260	2	19	paul	paul	PROPN
cjfa-3260	2	20	ii	ii	PROPN
cjfa-3260	2	21	catholic	catholic	PROPN
cjfa-3260	2	22	university	university	PROPN
cjfa-3260	2	23	of	of	ADP
cjfa-3260	2	24	lublin	lublin	PROPN
cjfa-3260	2	25	,	,	PUNCT
cjfa-3260	2	26	al	al	PROPN
cjfa-3260	2	27	.	.	PROPN
cjfa-3260	2	28	racławickie	racławickie	PROPN
cjfa-3260	2	29	14	14	NUM
cjfa-3260	2	30	,	,	PUNCT
cjfa-3260	2	31	20	20	NUM
cjfa-3260	2	32	-	-	SYM
cjfa-3260	2	33	950	950	NUM
cjfa-3260	2	34	lublin	lublin	PROPN
cjfa-3260	2	35	,	,	PUNCT
cjfa-3260	2	36	poland	poland	PROPN
cjfa-3260	2	37	,	,	PUNCT
cjfa-3260	2	38	phone	phone	NOUN
cjfa-3260	2	39	:	:	PUNCT
cjfa-3260	2	40	81	81	NUM
cjfa-3260	2	41	445	445	NUM
cjfa-3260	2	42	34	34	NUM
cjfa-3260	2	43	33	33	NUM
cjfa-3260	2	44	.	.	PUNCT
cjfa-3260	3	1	bolibok	bolibok	PROPN
cjfa-3260	3	2	p.	p.	PROPN
cjfa-3260	3	3	(	(	PUNCT
cjfa-3260	3	4	2014	2014	NUM
cjfa-3260	3	5	)	)	PUNCT
cjfa-3260	3	6	.	.	PUNCT
cjfa-3260	4	1	the	the	DET
cjfa-3260	4	2	impact	impact	NOUN
cjfa-3260	4	3	of	of	ADP
cjfa-3260	4	4	ifrs	ifrs	NOUN
cjfa-3260	4	5	on	on	ADP
cjfa-3260	4	6	the	the	DET
cjfa-3260	4	7	value	value	NOUN
cjfa-3260	4	8	relevance	relevance	NOUN
cjfa-3260	4	9	of	of	ADP
cjfa-3260	4	10	accounting	accounting	NOUN
cjfa-3260	4	11	data	datum	NOUN
cjfa-3260	4	12	of	of	ADP
cjfa-3260	4	13	banks	bank	NOUN
cjfa-3260	4	14	listed	list	VERB
cjfa-3260	4	15	on	on	ADP
cjfa-3260	4	16	the	the	DET
cjfa-3260	4	17	warsaw	warsaw	PROPN
cjfa-3260	4	18	stock	stock	PROPN
cjfa-3260	4	19	exchange	exchange	PROPN
cjfa-3260	4	20	.	.	PUNCT
cjfa-3260	5	1	copernican	copernican	PROPN
cjfa-3260	5	2	journal	journal	PROPN
cjfa-3260	5	3	of	of	ADP
cjfa-3260	5	4	finance	finance	PROPN
cjfa-3260	5	5	&	&	CCONJ
cjfa-3260	5	6	accounting	accounting	PROPN
cjfa-3260	5	7	,	,	PUNCT
cjfa-3260	5	8	3(1	3(1	NUM
cjfa-3260	5	9	)	)	PUNCT
cjfa-3260	5	10	,	,	PUNCT
cjfa-3260	5	11	33–43	33–43	NUM
cjfa-3260	5	12	.	.	PUNCT
cjfa-3260	6	1	http://	http://	PROPN
cjfa-3260	6	2	dx.doi.org/10.12775/cjfa.2014.003	dx.doi.org/10.12775/cjfa.2014.003	PROPN
cjfa-3260	6	3	piotr	piotr	NOUN
cjfa-3260	6	4	bolibok	bolibok	PROPN
cjfa-3260	6	5	*	*	PUNCT
cjfa-3260	6	6	the	the	DET
cjfa-3260	6	7	john	john	PROPN
cjfa-3260	6	8	paul	paul	PROPN
cjfa-3260	6	9	ii	ii	PROPN
cjfa-3260	6	10	catholic	catholic	PROPN
cjfa-3260	6	11	university	university	PROPN
cjfa-3260	6	12	of	of	ADP
cjfa-3260	6	13	lublin	lublin	PROPN
cjfa-3260	6	14	the	the	DET
cjfa-3260	6	15	impact	impact	NOUN
cjfa-3260	6	16	of	of	ADP
cjfa-3260	6	17	ifrs	ifrs	NOUN
cjfa-3260	6	18	on	on	ADP
cjfa-3260	6	19	the	the	DET
cjfa-3260	6	20	value	value	NOUN
cjfa-3260	6	21	relevance	relevance	NOUN
cjfa-3260	6	22	of	of	ADP
cjfa-3260	6	23	accounting	accounting	NOUN
cjfa-3260	6	24	data	datum	NOUN
cjfa-3260	6	25	of	of	ADP
cjfa-3260	6	26	banks	bank	NOUN
cjfa-3260	6	27	listed	list	VERB
cjfa-3260	6	28	on	on	ADP
cjfa-3260	6	29	the	the	DET
cjfa-3260	6	30	warsaw	warsaw	PROPN
cjfa-3260	6	31	stock	stock	PROPN
cjfa-3260	6	32	exchange	exchange	PROPN
cjfa-3260	6	33	key	key	ADJ
cjfa-3260	6	34	words	word	NOUN
cjfa-3260	6	35	:	:	PUNCT
cjfa-3260	6	36	banks	bank	NOUN
cjfa-3260	6	37	,	,	PUNCT
cjfa-3260	6	38	value	value	NOUN
cjfa-3260	6	39	relevance	relevance	NOUN
cjfa-3260	6	40	,	,	PUNCT
cjfa-3260	6	41	accounting	accounting	NOUN
cjfa-3260	6	42	standards	standard	NOUN
cjfa-3260	6	43	.	.	PUNCT
cjfa-3260	7	1	j	j	PROPN
cjfa-3260	7	2	e	e	PROPN
cjfa-3260	7	3	l	l	PROPN
cjfa-3260	7	4	classification	classification	NOUN
cjfa-3260	7	5	:	:	PUNCT
cjfa-3260	7	6	c23	c23	PROPN
cjfa-3260	7	7	,	,	PUNCT
cjfa-3260	7	8	g14	g14	PROPN
cjfa-3260	7	9	,	,	PUNCT
cjfa-3260	7	10	g21	g21	PROPN
cjfa-3260	7	11	,	,	PUNCT
cjfa-3260	7	12	m41	m41	PROPN
cjfa-3260	7	13	.	.	PUNCT
cjfa-3260	8	1	abstract	abstract	PROPN
cjfa-3260	8	2	:	:	PUNCT
cjfa-3260	8	3	the	the	DET
cjfa-3260	8	4	paper	paper	NOUN
cjfa-3260	8	5	aims	aim	VERB
cjfa-3260	8	6	at	at	ADP
cjfa-3260	8	7	investigating	investigate	VERB
cjfa-3260	8	8	the	the	DET
cjfa-3260	8	9	impact	impact	NOUN
cjfa-3260	8	10	of	of	ADP
cjfa-3260	8	11	ifrs	ifrs	NOUN
cjfa-3260	8	12	on	on	ADP
cjfa-3260	8	13	the	the	DET
cjfa-3260	8	14	value	value	NOUN
cjfa-3260	8	15	relevance	relevance	NOUN
cjfa-3260	8	16	of	of	ADP
cjfa-3260	8	17	fundamental	fundamental	ADJ
cjfa-3260	8	18	accounting	accounting	NOUN
cjfa-3260	8	19	data	datum	NOUN
cjfa-3260	8	20	announced	announce	VERB
cjfa-3260	8	21	by	by	ADP
cjfa-3260	8	22	banks	bank	NOUN
cjfa-3260	8	23	listed	list	VERB
cjfa-3260	8	24	on	on	ADP
cjfa-3260	8	25	the	the	DET
cjfa-3260	8	26	warsaw	warsaw	PROPN
cjfa-3260	8	27	stock	stock	PROPN
cjfa-3260	8	28	exchange	exchange	PROPN
cjfa-3260	8	29	over	over	ADP
cjfa-3260	8	30	the	the	DET
cjfa-3260	8	31	period	period	NOUN
cjfa-3260	8	32	1998–2012	1998–2012	NUM
cjfa-3260	8	33	.	.	PUNCT
cjfa-3260	9	1	given	give	VERB
cjfa-3260	9	2	the	the	DET
cjfa-3260	9	3	specificity	specificity	NOUN
cjfa-3260	9	4	of	of	ADP
cjfa-3260	9	5	banking	banking	NOUN
cjfa-3260	9	6	sector	sector	NOUN
cjfa-3260	9	7	,	,	PUNCT
cjfa-3260	9	8	the	the	DET
cjfa-3260	9	9	analyses	analysis	NOUN
cjfa-3260	9	10	were	be	AUX
cjfa-3260	9	11	based	base	VERB
cjfa-3260	9	12	on	on	ADP
cjfa-3260	9	13	the	the	DET
cjfa-3260	9	14	ohlson	ohlson	NOUN
cjfa-3260	9	15	residual	residual	ADJ
cjfa-3260	9	16	income	income	NOUN
cjfa-3260	9	17	valuation	valuation	NOUN
cjfa-3260	9	18	model	model	NOUN
cjfa-3260	9	19	.	.	PUNCT
cjfa-3260	10	1	the	the	DET
cjfa-3260	10	2	empirical	empirical	ADJ
cjfa-3260	10	3	evidence	evidence	NOUN
cjfa-3260	10	4	indicates	indicate	VERB
cjfa-3260	10	5	that	that	SCONJ
cjfa-3260	10	6	observed	observed	ADJ
cjfa-3260	10	7	increase	increase	NOUN
cjfa-3260	10	8	in	in	ADP
cjfa-3260	10	9	the	the	DET
cjfa-3260	10	10	value	value	NOUN
cjfa-3260	10	11	relevance	relevance	NOUN
cjfa-3260	10	12	of	of	ADP
cjfa-3260	10	13	both	both	DET
cjfa-3260	10	14	book	book	NOUN
cjfa-3260	10	15	values	value	NOUN
cjfa-3260	10	16	of	of	ADP
cjfa-3260	10	17	equity	equity	NOUN
cjfa-3260	10	18	and	and	CCONJ
cjfa-3260	10	19	residual	residual	ADJ
cjfa-3260	10	20	incomes	income	NOUN
cjfa-3260	10	21	of	of	ADP
cjfa-3260	10	22	banks	bank	NOUN
cjfa-3260	10	23	after	after	ADP
cjfa-3260	10	24	introduction	introduction	NOUN
cjfa-3260	10	25	of	of	ADP
cjfa-3260	10	26	ifrs	ifrs	NOUN
cjfa-3260	10	27	is	be	AUX
cjfa-3260	10	28	statistically	statistically	ADV
cjfa-3260	10	29	insignificant	insignificant	ADJ
cjfa-3260	10	30	.	.	PUNCT
cjfa-3260	11	1	the	the	DET
cjfa-3260	11	2	obtained	obtain	VERB
cjfa-3260	11	3	results	result	NOUN
cjfa-3260	11	4	are	be	AUX
cjfa-3260	11	5	,	,	PUNCT
cjfa-3260	11	6	therefore	therefore	ADV
cjfa-3260	11	7	,	,	PUNCT
cjfa-3260	11	8	consistent	consistent	ADJ
cjfa-3260	11	9	with	with	ADP
cjfa-3260	11	10	the	the	DET
cjfa-3260	11	11	findings	finding	NOUN
cjfa-3260	11	12	of	of	ADP
cjfa-3260	11	13	previous	previous	ADJ
cjfa-3260	11	14	research	research	NOUN
cjfa-3260	11	15	conducted	conduct	VERB
cjfa-3260	11	16	on	on	ADP
cjfa-3260	11	17	non	non	ADJ
cjfa-3260	11	18	-	-	ADJ
cjfa-3260	11	19	financial	financial	ADJ
cjfa-3260	11	20	enterprises	enterprise	NOUN
cjfa-3260	11	21	in	in	ADP
cjfa-3260	11	22	the	the	DET
cjfa-3260	11	23	context	context	NOUN
cjfa-3260	11	24	of	of	ADP
cjfa-3260	11	25	polish	polish	ADJ
cjfa-3260	11	26	capital	capital	NOUN
cjfa-3260	11	27	market	market	NOUN
cjfa-3260	11	28	.	.	PUNCT
cjfa-3260	12	1	wpływ	wpływ	PROPN
cjfa-3260	12	2	mssf	mssf	VERB
cjfa-3260	12	3	na	na	ADP
cjfa-3260	12	4	znaczenie	znaczenie	PROPN
cjfa-3260	12	5	danych	danych	PROPN
cjfa-3260	12	6	księgowych	księgowych	PROPN
cjfa-3260	12	7	dla	dla	VERB
cjfa-3260	12	8	wartości	wartości	PROPN
cjfa-3260	12	9	rynkowej	rynkowej	VERB
cjfa-3260	12	10	banków	banków	ADP
cjfa-3260	12	11	notowanych	notowanych	PROPN
cjfa-3260	12	12	na	na	AUX
cjfa-3260	12	13	warszawskiej	warszawskiej	VERB
cjfa-3260	12	14	giełdzie	giełdzie	PROPN
cjfa-3260	12	15	papierów	papierów	PROPN
cjfa-3260	12	16	wartościowych	wartościowych	PROPN
cjfa-3260	12	17	słowa	słowa	PROPN
cjfa-3260	12	18	kluczowe	kluczowe	PROPN
cjfa-3260	12	19	:	:	PUNCT
cjfa-3260	12	20	banki	banki	PROPN
cjfa-3260	12	21	,	,	PUNCT
cjfa-3260	12	22	wartość	wartość	PROPN
cjfa-3260	12	23	rynkowa	rynkowa	NOUN
cjfa-3260	12	24	,	,	PUNCT
cjfa-3260	12	25	standardy	standardy	NOUN
cjfa-3260	12	26	rachunkowości	rachunkowości	PROPN
cjfa-3260	12	27	.	.	PUNCT
cjfa-3260	13	1	klasyfikacja	klasyfikacja	PROPN
cjfa-3260	13	2	j	j	PROPN
cjfa-3260	13	3	e	e	PROPN
cjfa-3260	13	4	l	l	PROPN
cjfa-3260	13	5	:	:	PUNCT
cjfa-3260	13	6	c23	c23	PROPN
cjfa-3260	13	7	,	,	PUNCT
cjfa-3260	13	8	g14	g14	PROPN
cjfa-3260	13	9	,	,	PUNCT
cjfa-3260	13	10	g21	g21	PROPN
cjfa-3260	13	11	,	,	PUNCT
cjfa-3260	13	12	m41	m41	PROPN
cjfa-3260	13	13	.	.	PUNCT
cjfa-3260	14	1	piotr	piotr	PROPN
cjfa-3260	14	2	bolibok34	bolibok34	PROPN
cjfa-3260	14	3	abstrakt	abstrakt	PROPN
cjfa-3260	14	4	:	:	PUNCT
cjfa-3260	14	5	celem	celem	PROPN
cjfa-3260	14	6	artykułu	artykułu	PROPN
cjfa-3260	14	7	jest	jest	PROPN
cjfa-3260	14	8	ocena	ocena	PROPN
cjfa-3260	14	9	wpływu	wpływu	ADJ
cjfa-3260	14	10	mssf	mssf	NOUN
cjfa-3260	14	11	na	na	ADP
cjfa-3260	14	12	znaczenie	znaczenie	PROPN
cjfa-3260	14	13	fundamentalnych	fundamentalnych	PROPN
cjfa-3260	14	14	danych	danych	NOUN
cjfa-3260	14	15	księgowych	księgowych	PROPN
cjfa-3260	14	16	dla	dla	VERB
cjfa-3260	14	17	wartości	wartości	PROPN
cjfa-3260	14	18	rynkowej	rynkowej	VERB
cjfa-3260	14	19	banków	banków	ADP
cjfa-3260	14	20	notowanych	notowanych	PROPN
cjfa-3260	14	21	na	na	AUX
cjfa-3260	14	22	warszawskiej	warszawskiej	VERB
cjfa-3260	14	23	giełdzie	giełdzie	PROPN
cjfa-3260	14	24	papierów	papierów	PROPN
cjfa-3260	14	25	wartościowych	wartościowych	PROPN
cjfa-3260	14	26	w	w	ADP
cjfa-3260	14	27	okresie	okresie	ADJ
cjfa-3260	14	28	1998–2012	1998–2012	NUM
cjfa-3260	14	29	.	.	PUNCT
cjfa-3260	15	1	mając	mając	NOUN
cjfa-3260	16	1	na	na	PROPN
cjfa-3260	16	2	uwadze	uwadze	PROPN
cjfa-3260	16	3	specyfikę	specyfikę	PROPN
cjfa-3260	16	4	sektora	sektora	PROPN
cjfa-3260	16	5	bankowego	bankowego	PROPN
cjfa-3260	16	6	,	,	PUNCT
cjfa-3260	16	7	analizy	analizy	NOUN
cjfa-3260	16	8	zostały	zostały	NOUN
cjfa-3260	16	9	oparte	oparte	AUX
cjfa-3260	16	10	na	na	X
cjfa-3260	16	11	ohlsona	ohlsona	PROPN
cjfa-3260	16	12	modelu	modelu	PROPN
cjfa-3260	16	13	zysków	zysków	PROPN
cjfa-3260	16	14	rezydualnych	rezydualnych	PROPN
cjfa-3260	16	15	.	.	PUNCT
cjfa-3260	17	1	wyniki	wyniki	PROPN
cjfa-3260	17	2	empiryczne	empiryczne	PROPN
cjfa-3260	17	3	wskazują	wskazują	PROPN
cjfa-3260	17	4	,	,	PUNCT
cjfa-3260	17	5	że	że	PROPN
cjfa-3260	17	6	obserwowany	obserwowany	PROPN
cjfa-3260	17	7	po	po	PROPN
cjfa-3260	17	8	wprowadzeniu	wprowadzeniu	PROPN
cjfa-3260	17	9	mssf	mssf	PROPN
cjfa-3260	17	10	wzrost	wzrost	VERB
cjfa-3260	17	11	znaczenia	znaczenia	PROPN
cjfa-3260	17	12	zarówno	zarówno	PROPN
cjfa-3260	17	13	wartości	wartości	PROPN
cjfa-3260	17	14	księgowych	księgowych	PROPN
cjfa-3260	17	15	kapitałów	kapitałów	PROPN
cjfa-3260	17	16	własnych	własnych	PROPN
cjfa-3260	17	17	,	,	PUNCT
cjfa-3260	17	18	jak	jak	PROPN
cjfa-3260	18	1	i	i	PRON
cjfa-3260	18	2	rezydualnych	rezydualnych	VERB
cjfa-3260	18	3	wyników	wyników	NOUN
cjfa-3260	18	4	finansowych	finansowych	PROPN
cjfa-3260	18	5	banków	banków	PROPN
cjfa-3260	18	6	dla	dla	PROPN
cjfa-3260	18	7	ich	ich	PROPN
cjfa-3260	18	8	wyceny	wyceny	NOUN
cjfa-3260	18	9	przez	przez	NOUN
cjfa-3260	18	10	rynek	rynek	VERB
cjfa-3260	18	11	kapitałowy	kapitałowy	PROPN
cjfa-3260	18	12	jest	jest	PROPN
cjfa-3260	18	13	nieistotny	nieistotny	ADP
cjfa-3260	18	14	statystycznie	statystycznie	PROPN
cjfa-3260	18	15	.	.	PUNCT
cjfa-3260	19	1	uzyskane	uzyskane	PROPN
cjfa-3260	19	2	rezultaty	rezultaty	PROPN
cjfa-3260	19	3	są	są	PROPN
cjfa-3260	19	4	zatem	zatem	PROPN
cjfa-3260	19	5	spójne	spójne	PROPN
cjfa-3260	19	6	z	z	PROPN
cjfa-3260	19	7	wynikami	wynikami	PROPN
cjfa-3260	19	8	dotychczasowych	dotychczasowych	PROPN
cjfa-3260	19	9	badań	badań	PROPN
cjfa-3260	19	10	dotyczących	dotyczących	PROPN
cjfa-3260	19	11	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3260	19	12	niefinansowych	niefinansowych	PROPN
cjfa-3260	19	13	notowanych	notowanych	VERB
cjfa-3260	19	14	na	na	PROPN
cjfa-3260	19	15	polskim	polskim	PROPN
cjfa-3260	19	16	rynku	rynku	ADJ
cjfa-3260	19	17	kapitałowym	kapitałowym	PROPN
cjfa-3260	19	18	.	.	PUNCT
cjfa-3260	20	1	translated	translate	VERB
cjfa-3260	20	2	by	by	ADP
cjfa-3260	20	3	piotr	piotr	PROPN
cjfa-3260	20	4	bolibok	bolibok	PROPN
cjfa-3260	20	5	 	 	SPACE
cjfa-3260	20	6	introduction	introduction	NOUN
cjfa-3260	20	7	since	since	SCONJ
cjfa-3260	20	8	2005	2005	NUM
cjfa-3260	20	9	all	all	DET
cjfa-3260	20	10	publicly	publicly	ADV
cjfa-3260	20	11	traded	trade	VERB
cjfa-3260	20	12	companies	company	NOUN
cjfa-3260	20	13	governed	govern	VERB
cjfa-3260	20	14	by	by	ADP
cjfa-3260	20	15	the	the	DET
cjfa-3260	20	16	laws	law	NOUN
cjfa-3260	20	17	of	of	ADP
cjfa-3260	20	18	member	member	NOUN
cjfa-3260	20	19	states	state	NOUN
cjfa-3260	20	20	of	of	ADP
cjfa-3260	20	21	the	the	DET
cjfa-3260	20	22	european	european	PROPN
cjfa-3260	20	23	union	union	PROPN
cjfa-3260	20	24	are	be	AUX
cjfa-3260	20	25	obliged	oblige	VERB
cjfa-3260	20	26	to	to	PART
cjfa-3260	20	27	prepare	prepare	VERB
cjfa-3260	20	28	their	their	PRON
cjfa-3260	20	29	consolidated	consolidated	ADJ
cjfa-3260	20	30	accounts	account	NOUN
cjfa-3260	20	31	in	in	ADP
cjfa-3260	20	32	conformity	conformity	NOUN
cjfa-3260	20	33	with	with	ADP
cjfa-3260	20	34	the	the	DET
cjfa-3260	20	35	international	international	ADJ
cjfa-3260	20	36	financial	financial	ADJ
cjfa-3260	20	37	reporting	reporting	NOUN
cjfa-3260	20	38	standards	standard	NOUN
cjfa-3260	20	39	(	(	PUNCT
cjfa-3260	20	40	ifrs	ifrs	PROPN
cjfa-3260	20	41	)	)	PUNCT
cjfa-3260	20	42	(	(	PUNCT
cjfa-3260	20	43	regulation	regulation	NOUN
cjfa-3260	20	44	(	(	PUNCT
cjfa-3260	20	45	ec	ec	PROPN
cjfa-3260	20	46	)	)	PUNCT
cjfa-3260	20	47	no	no	INTJ
cjfa-3260	20	48	.	.	NOUN
cjfa-3260	20	49	1606/2002	1606/2002	NUM
cjfa-3260	20	50	)	)	PUNCT
cjfa-3260	20	51	.	.	PUNCT
cjfa-3260	21	1	this	this	DET
cjfa-3260	21	2	requirement	requirement	NOUN
cjfa-3260	21	3	is	be	AUX
cjfa-3260	21	4	aimed	aim	VERB
cjfa-3260	21	5	at	at	ADP
cjfa-3260	21	6	improvement	improvement	NOUN
cjfa-3260	21	7	of	of	ADP
cjfa-3260	21	8	efficiency	efficiency	NOUN
cjfa-3260	21	9	and	and	CCONJ
cjfa-3260	21	10	cost	cost	NOUN
cjfa-3260	21	11	-	-	PUNCT
cjfa-3260	21	12	effectiveness	effectiveness	NOUN
cjfa-3260	21	13	of	of	ADP
cjfa-3260	21	14	the	the	DET
cjfa-3260	21	15	eu	eu	PROPN
cjfa-3260	21	16	capital	capital	NOUN
cjfa-3260	21	17	market	market	NOUN
cjfa-3260	21	18	,	,	PUNCT
cjfa-3260	21	19	by	by	ADP
cjfa-3260	21	20	facilitating	facilitate	VERB
cjfa-3260	21	21	the	the	DET
cjfa-3260	21	22	freedom	freedom	NOUN
cjfa-3260	21	23	of	of	ADP
cjfa-3260	21	24	capital	capital	NOUN
cjfa-3260	21	25	movement	movement	NOUN
cjfa-3260	21	26	,	,	PUNCT
cjfa-3260	21	27	and	and	CCONJ
cjfa-3260	21	28	fostering	foster	VERB
cjfa-3260	21	29	competition	competition	NOUN
cjfa-3260	21	30	for	for	ADP
cjfa-3260	21	31	financial	financial	ADJ
cjfa-3260	21	32	resources	resource	NOUN
cjfa-3260	21	33	among	among	ADP
cjfa-3260	21	34	companies	company	NOUN
cjfa-3260	21	35	.	.	PUNCT
cjfa-3260	22	1	accession	accession	NOUN
cjfa-3260	22	2	of	of	ADP
cjfa-3260	22	3	poland	poland	PROPN
cjfa-3260	22	4	to	to	ADP
cjfa-3260	22	5	the	the	DET
cjfa-3260	22	6	eu	eu	PROPN
cjfa-3260	22	7	in	in	ADP
cjfa-3260	22	8	may	may	PROPN
cjfa-3260	22	9	,	,	PUNCT
cjfa-3260	22	10	2004	2004	NUM
cjfa-3260	22	11	required	require	VERB
cjfa-3260	22	12	,	,	PUNCT
cjfa-3260	22	13	among	among	ADP
cjfa-3260	22	14	other	other	ADJ
cjfa-3260	22	15	things	thing	NOUN
cjfa-3260	22	16	,	,	PUNCT
cjfa-3260	22	17	complying	comply	VERB
cjfa-3260	22	18	with	with	ADP
cjfa-3260	22	19	legislation	legislation	NOUN
cjfa-3260	22	20	on	on	ADP
cjfa-3260	22	21	accounting	accounting	NOUN
cjfa-3260	22	22	standards	standard	NOUN
cjfa-3260	22	23	.	.	PUNCT
cjfa-3260	23	1	the	the	DET
cjfa-3260	23	2	provisions	provision	NOUN
cjfa-3260	23	3	of	of	ADP
cjfa-3260	23	4	regulation	regulation	NOUN
cjfa-3260	23	5	no	no	INTJ
cjfa-3260	23	6	.	.	PROPN
cjfa-3260	23	7	1606/2002	1606/2002	NUM
cjfa-3260	23	8	were	be	AUX
cjfa-3260	23	9	,	,	PUNCT
cjfa-3260	23	10	therefore	therefore	ADV
cjfa-3260	23	11	,	,	PUNCT
cjfa-3260	23	12	directly	directly	ADV
cjfa-3260	23	13	incorporated	incorporate	VERB
cjfa-3260	23	14	into	into	ADP
cjfa-3260	23	15	the	the	DET
cjfa-3260	23	16	polish	polish	ADJ
cjfa-3260	23	17	act	act	NOUN
cjfa-3260	23	18	on	on	ADP
cjfa-3260	23	19	accounting	accounting	NOUN
cjfa-3260	23	20	(	(	PUNCT
cjfa-3260	23	21	act	act	VERB
cjfa-3260	23	22	on	on	ADP
cjfa-3260	23	23	accounting	accounting	NOUN
cjfa-3260	23	24	1994	1994	NUM
cjfa-3260	23	25	)	)	PUNCT
cjfa-3260	23	26	.	.	PUNCT
cjfa-3260	24	1	ifrs	ifrs	PROPN
cjfa-3260	24	2	are	be	AUX
cjfa-3260	24	3	supposed	suppose	VERB
cjfa-3260	24	4	to	to	PART
cjfa-3260	24	5	provide	provide	VERB
cjfa-3260	24	6	equity	equity	NOUN
cjfa-3260	24	7	investors	investor	NOUN
cjfa-3260	24	8	,	,	PUNCT
cjfa-3260	24	9	with	with	ADP
cjfa-3260	24	10	more	more	ADV
cjfa-3260	24	11	useful	useful	ADJ
cjfa-3260	24	12	information	information	NOUN
cjfa-3260	24	13	on	on	ADP
cjfa-3260	24	14	the	the	DET
cjfa-3260	24	15	true	true	ADJ
cjfa-3260	24	16	financial	financial	ADJ
cjfa-3260	24	17	position	position	NOUN
cjfa-3260	24	18	of	of	ADP
cjfa-3260	24	19	companies	company	NOUN
cjfa-3260	24	20	,	,	PUNCT
cjfa-3260	24	21	which	which	PRON
cjfa-3260	24	22	in	in	ADP
cjfa-3260	24	23	turn	turn	NOUN
cjfa-3260	24	24	should	should	AUX
cjfa-3260	24	25	lead	lead	VERB
cjfa-3260	24	26	to	to	ADP
cjfa-3260	24	27	higher	high	ADJ
cjfa-3260	24	28	coherence	coherence	NOUN
cjfa-3260	24	29	between	between	ADP
cjfa-3260	24	30	reported	report	VERB
cjfa-3260	24	31	accounting	accounting	NOUN
cjfa-3260	24	32	data	datum	NOUN
cjfa-3260	24	33	and	and	CCONJ
cjfa-3260	24	34	market	market	NOUN
cjfa-3260	24	35	value	value	NOUN
cjfa-3260	24	36	of	of	ADP
cjfa-3260	24	37	listed	list	VERB
cjfa-3260	24	38	companies	company	NOUN
cjfa-3260	24	39	(	(	PUNCT
cjfa-3260	24	40	escaffre	escaffre	ADP
cjfa-3260	24	41	,	,	PUNCT
cjfa-3260	24	42	sefsaf	sefsaf	ADJ
cjfa-3260	24	43	2011	2011	NUM
cjfa-3260	24	44	)	)	PUNCT
cjfa-3260	24	45	.	.	PUNCT
cjfa-3260	25	1	a	a	DET
cjfa-3260	25	2	particularly	particularly	ADV
cjfa-3260	25	3	interesting	interesting	ADJ
cjfa-3260	25	4	context	context	NOUN
cjfa-3260	25	5	for	for	ADP
cjfa-3260	25	6	investigating	investigate	VERB
cjfa-3260	25	7	these	these	DET
cjfa-3260	25	8	expectations	expectation	NOUN
cjfa-3260	25	9	is	be	AUX
cjfa-3260	25	10	provided	provide	VERB
cjfa-3260	25	11	by	by	ADP
cjfa-3260	25	12	the	the	DET
cjfa-3260	25	13	banking	banking	NOUN
cjfa-3260	25	14	sector	sector	NOUN
cjfa-3260	25	15	,	,	PUNCT
cjfa-3260	25	16	due	due	ADP
cjfa-3260	25	17	to	to	ADP
cjfa-3260	25	18	a	a	DET
cjfa-3260	25	19	high	high	ADJ
cjfa-3260	25	20	homogeneity	homogeneity	NOUN
cjfa-3260	25	21	of	of	ADP
cjfa-3260	25	22	business	business	NOUN
cjfa-3260	25	23	operations	operation	NOUN
cjfa-3260	25	24	and	and	CCONJ
cjfa-3260	25	25	liquidity	liquidity	NOUN
cjfa-3260	25	26	of	of	ADP
cjfa-3260	25	27	publicly	publicly	ADV
cjfa-3260	25	28	traded	trade	VERB
cjfa-3260	25	29	shares	share	NOUN
cjfa-3260	25	30	.	.	PUNCT
cjfa-3260	26	1	since	since	SCONJ
cjfa-3260	26	2	the	the	DET
cjfa-3260	26	3	seminal	seminal	ADJ
cjfa-3260	26	4	study	study	NOUN
cjfa-3260	26	5	of	of	ADP
cjfa-3260	26	6	ball	ball	NOUN
cjfa-3260	26	7	and	and	CCONJ
cjfa-3260	26	8	brown	brown	ADJ
cjfa-3260	26	9	(	(	PUNCT
cjfa-3260	26	10	1968	1968	NUM
cjfa-3260	26	11	)	)	PUNCT
cjfa-3260	26	12	,	,	PUNCT
cjfa-3260	26	13	international	international	ADJ
cjfa-3260	26	14	literature	literature	NOUN
cjfa-3260	26	15	on	on	ADP
cjfa-3260	26	16	the	the	DET
cjfa-3260	26	17	value	value	NOUN
cjfa-3260	26	18	relevance	relevance	NOUN
cjfa-3260	26	19	of	of	ADP
cjfa-3260	26	20	accounting	accounting	NOUN
cjfa-3260	26	21	data	datum	NOUN
cjfa-3260	26	22	has	have	AUX
cjfa-3260	26	23	become	become	VERB
cjfa-3260	26	24	quite	quite	ADV
cjfa-3260	26	25	abundant	abundant	ADJ
cjfa-3260	26	26	.	.	PUNCT
cjfa-3260	27	1	a	a	DET
cjfa-3260	27	2	recent	recent	ADJ
cjfa-3260	27	3	line	line	NOUN
cjfa-3260	27	4	of	of	ADP
cjfa-3260	27	5	research	research	NOUN
cjfa-3260	27	6	in	in	ADP
cjfa-3260	27	7	this	this	DET
cjfa-3260	27	8	field	field	NOUN
cjfa-3260	27	9	is	be	AUX
cjfa-3260	27	10	focused	focus	VERB
cjfa-3260	27	11	on	on	ADP
cjfa-3260	27	12	the	the	DET
cjfa-3260	27	13	influence	influence	NOUN
cjfa-3260	27	14	of	of	ADP
cjfa-3260	27	15	ifrs	ifrs	ADJ
cjfa-3260	27	16	adoption	adoption	NOUN
cjfa-3260	27	17	on	on	ADP
cjfa-3260	27	18	value	value	NOUN
cjfa-3260	27	19	relevance	relevance	NOUN
cjfa-3260	27	20	of	of	ADP
cjfa-3260	27	21	accounting	accounting	NOUN
cjfa-3260	27	22	information	information	NOUN
cjfa-3260	27	23	.	.	PUNCT
cjfa-3260	28	1	the	the	DET
cjfa-3260	28	2	results	result	NOUN
cjfa-3260	28	3	of	of	ADP
cjfa-3260	28	4	investigations	investigation	NOUN
cjfa-3260	28	5	conducted	conduct	VERB
cjfa-3260	28	6	in	in	ADP
cjfa-3260	28	7	various	various	ADJ
cjfa-3260	28	8	capital	capital	NOUN
cjfa-3260	28	9	markets	market	NOUN
cjfa-3260	28	10	are	be	AUX
cjfa-3260	28	11	mixed	mixed	ADJ
cjfa-3260	28	12	.	.	PUNCT
cjfa-3260	29	1	some	some	DET
cjfa-3260	29	2	studies	study	NOUN
cjfa-3260	29	3	report	report	VERB
cjfa-3260	29	4	increase	increase	NOUN
cjfa-3260	29	5	of	of	ADP
cjfa-3260	29	6	value	value	NOUN
cjfa-3260	29	7	relevance	relevance	NOUN
cjfa-3260	29	8	after	after	ADP
cjfa-3260	29	9	adoption	adoption	NOUN
cjfa-3260	29	10	of	of	ADP
cjfa-3260	29	11	ifrs	ifrs	PROPN
cjfa-3260	29	12	(	(	PUNCT
cjfa-3260	29	13	bartov	bartov	PROPN
cjfa-3260	29	14	,	,	PUNCT
cjfa-3260	29	15	goldberg	goldberg	PROPN
cjfa-3260	29	16	,	,	PUNCT
cjfa-3260	29	17	kim	kim	PROPN
cjfa-3260	29	18	2005	2005	NUM
cjfa-3260	29	19	;	;	PUNCT
cjfa-3260	29	20	barth	barth	NOUN
cjfa-3260	29	21	,	,	PUNCT
cjfa-3260	29	22	landsman	landsman	NOUN
cjfa-3260	29	23	,	,	PUNCT
cjfa-3260	29	24	lang	lang	PROPN
cjfa-3260	29	25	2008	2008	NUM
cjfa-3260	29	26	;	;	PUNCT
cjfa-3260	29	27	karampinis	karampinis	PROPN
cjfa-3260	29	28	,	,	PUNCT
cjfa-3260	29	29	hevas	hevas	NOUN
cjfa-3260	29	30	2009	2009	NUM
cjfa-3260	29	31	)	)	PUNCT
cjfa-3260	29	32	,	,	PUNCT
cjfa-3260	29	33	while	while	SCONJ
cjfa-3260	29	34	others	other	NOUN
cjfa-3260	29	35	fail	fail	VERB
cjfa-3260	29	36	to	to	PART
cjfa-3260	29	37	find	find	VERB
cjfa-3260	29	38	any	any	DET
cjfa-3260	29	39	statistically	statistically	ADV
cjfa-3260	29	40	significant	significant	ADJ
cjfa-3260	29	41	improvements	improvement	NOUN
cjfa-3260	29	42	(	(	PUNCT
cjfa-3260	29	43	hung	hung	PROPN
cjfa-3260	29	44	,	,	PUNCT
cjfa-3260	29	45	subramanyam	subramanyam	NOUN
cjfa-3260	29	46	2007	2007	NUM
cjfa-3260	29	47	;	;	PUNCT
cjfa-3260	29	48	karampinis	karampinis	PROPN
cjfa-3260	29	49	,	,	PUNCT
cjfa-3260	29	50	hevas	hevas	NOUN
cjfa-3260	29	51	2011	2011	NUM
cjfa-3260	29	52	;	;	PUNCT
cjfa-3260	29	53	macias	macias	PROPN
cjfa-3260	29	54	,	,	PUNCT
cjfa-3260	29	55	muiño	muiño	NOUN
cjfa-3260	29	56	2011	2011	NUM
cjfa-3260	29	57	)	)	PUNCT
cjfa-3260	29	58	,	,	PUNCT
cjfa-3260	29	59	or	or	CCONJ
cjfa-3260	29	60	even	even	ADV
cjfa-3260	29	61	suggest	suggest	VERB
cjfa-3260	29	62	its	its	PRON
cjfa-3260	29	63	decline	decline	NOUN
cjfa-3260	29	64	(	(	PUNCT
cjfa-3260	29	65	khanagha	khanagha	NOUN
cjfa-3260	29	66	2011	2011	NUM
cjfa-3260	29	67	)	)	PUNCT
cjfa-3260	29	68	.	.	PUNCT
cjfa-3260	30	1	the	the	DET
cjfa-3260	30	2	impact	impact	NOUN
cjfa-3260	30	3	of	of	ADP
cjfa-3260	30	4	ifrs	ifrs	NOUN
cjfa-3260	30	5	on	on	ADP
cjfa-3260	30	6	the	the	DET
cjfa-3260	30	7	value	value	NOUN
cjfa-3260	30	8	relevance	relevance	NOUN
cjfa-3260	30	9	of	of	ADP
cjfa-3260	30	10	accounting	accounting	NOUN
cjfa-3260	30	11	data	datum	NOUN
cjfa-3260	30	12	…	…	PUNCT
cjfa-3260	30	13	35	35	NUM
cjfa-3260	30	14	the	the	DET
cjfa-3260	30	15	impact	impact	NOUN
cjfa-3260	30	16	of	of	ADP
cjfa-3260	30	17	ifrs	ifrs	NOUN
cjfa-3260	30	18	on	on	ADP
cjfa-3260	30	19	the	the	DET
cjfa-3260	30	20	value	value	NOUN
cjfa-3260	30	21	relevance	relevance	NOUN
cjfa-3260	30	22	of	of	ADP
cjfa-3260	30	23	accounting	accounting	NOUN
cjfa-3260	30	24	data	datum	NOUN
cjfa-3260	30	25	of	of	ADP
cjfa-3260	30	26	non	non	ADJ
cjfa-3260	30	27	-	-	ADJ
cjfa-3260	30	28	financial	financial	ADJ
cjfa-3260	30	29	enterprises	enterprise	NOUN
cjfa-3260	30	30	in	in	ADP
cjfa-3260	30	31	the	the	DET
cjfa-3260	30	32	context	context	NOUN
cjfa-3260	30	33	of	of	ADP
cjfa-3260	30	34	polish	polish	ADJ
cjfa-3260	30	35	capital	capital	NOUN
cjfa-3260	30	36	market	market	NOUN
cjfa-3260	30	37	was	be	AUX
cjfa-3260	30	38	investigated	investigate	VERB
cjfa-3260	30	39	by	by	ADP
cjfa-3260	30	40	dobija	dobija	NOUN
cjfa-3260	30	41	and	and	CCONJ
cjfa-3260	30	42	klimczak	klimczak	NOUN
cjfa-3260	30	43	(	(	PUNCT
cjfa-3260	30	44	2010	2010	NUM
cjfa-3260	30	45	)	)	PUNCT
cjfa-3260	30	46	and	and	CCONJ
cjfa-3260	30	47	klimczak	klimczak	NOUN
cjfa-3260	30	48	(	(	PUNCT
cjfa-3260	30	49	2011	2011	NUM
cjfa-3260	30	50	)	)	PUNCT
cjfa-3260	30	51	.	.	PUNCT
cjfa-3260	31	1	their	their	PRON
cjfa-3260	31	2	results	result	NOUN
cjfa-3260	31	3	also	also	ADV
cjfa-3260	31	4	suggest	suggest	VERB
cjfa-3260	31	5	no	no	DET
cjfa-3260	31	6	statistically	statistically	ADV
cjfa-3260	31	7	significant	significant	ADJ
cjfa-3260	31	8	improvement	improvement	NOUN
cjfa-3260	31	9	in	in	ADP
cjfa-3260	31	10	the	the	DET
cjfa-3260	31	11	value	value	NOUN
cjfa-3260	31	12	relevance	relevance	NOUN
cjfa-3260	31	13	after	after	ADP
cjfa-3260	31	14	the	the	DET
cjfa-3260	31	15	adoption	adoption	NOUN
cjfa-3260	31	16	of	of	ADP
cjfa-3260	31	17	ifrs	ifrs	PROPN
cjfa-3260	31	18	.	.	PUNCT
cjfa-3260	32	1	the	the	DET
cjfa-3260	32	2	aforementioned	aforementioned	ADJ
cjfa-3260	32	3	studies	study	NOUN
cjfa-3260	32	4	on	on	ADP
cjfa-3260	32	5	the	the	DET
cjfa-3260	32	6	impact	impact	NOUN
cjfa-3260	32	7	of	of	ADP
cjfa-3260	32	8	ifrs	ifrs	NOUN
cjfa-3260	32	9	on	on	ADP
cjfa-3260	32	10	the	the	DET
cjfa-3260	32	11	value	value	NOUN
cjfa-3260	32	12	relevance	relevance	NOUN
cjfa-3260	32	13	of	of	ADP
cjfa-3260	32	14	accounting	accounting	NOUN
cjfa-3260	32	15	information	information	NOUN
cjfa-3260	32	16	either	either	CCONJ
cjfa-3260	32	17	exclude	exclude	VERB
cjfa-3260	32	18	banks	bank	NOUN
cjfa-3260	32	19	from	from	ADP
cjfa-3260	32	20	the	the	DET
cjfa-3260	32	21	examined	examine	VERB
cjfa-3260	32	22	samples	sample	NOUN
cjfa-3260	32	23	or	or	CCONJ
cjfa-3260	32	24	include	include	VERB
cjfa-3260	32	25	them	they	PRON
cjfa-3260	32	26	without	without	ADP
cjfa-3260	32	27	any	any	DET
cjfa-3260	32	28	separate	separate	ADJ
cjfa-3260	32	29	consideration	consideration	NOUN
cjfa-3260	32	30	,	,	PUNCT
cjfa-3260	32	31	hence	hence	ADV
cjfa-3260	32	32	,	,	PUNCT
cjfa-3260	32	33	the	the	DET
cjfa-3260	32	34	empirical	empirical	ADJ
cjfa-3260	32	35	evidence	evidence	NOUN
cjfa-3260	32	36	in	in	ADP
cjfa-3260	32	37	the	the	DET
cjfa-3260	32	38	specific	specific	ADJ
cjfa-3260	32	39	context	context	NOUN
cjfa-3260	32	40	of	of	ADP
cjfa-3260	32	41	banking	banking	NOUN
cjfa-3260	32	42	sector	sector	NOUN
cjfa-3260	32	43	is	be	AUX
cjfa-3260	32	44	rather	rather	ADV
cjfa-3260	32	45	scarce	scarce	ADJ
cjfa-3260	32	46	.	.	PUNCT
cjfa-3260	33	1	escaffre	escaffre	ADP
cjfa-3260	33	2	and	and	CCONJ
cjfa-3260	33	3	sefsaf	sefsaf	PROPN
cjfa-3260	33	4	(	(	PUNCT
cjfa-3260	33	5	2011	2011	NUM
cjfa-3260	33	6	)	)	PUNCT
cjfa-3260	33	7	conducted	conduct	VERB
cjfa-3260	33	8	a	a	DET
cjfa-3260	33	9	comparative	comparative	ADJ
cjfa-3260	33	10	analysis	analysis	NOUN
cjfa-3260	33	11	of	of	ADP
cjfa-3260	33	12	the	the	DET
cjfa-3260	33	13	value	value	NOUN
cjfa-3260	33	14	relevance	relevance	NOUN
cjfa-3260	33	15	of	of	ADP
cjfa-3260	33	16	earnings	earning	NOUN
cjfa-3260	33	17	and	and	CCONJ
cjfa-3260	33	18	book	book	NOUN
cjfa-3260	33	19	values	value	NOUN
cjfa-3260	33	20	of	of	ADP
cjfa-3260	33	21	equity	equity	NOUN
cjfa-3260	33	22	across	across	ADP
cjfa-3260	33	23	financial	financial	ADJ
cjfa-3260	33	24	institutions	institution	NOUN
cjfa-3260	33	25	,	,	PUNCT
cjfa-3260	33	26	including	include	VERB
cjfa-3260	33	27	banks	bank	NOUN
cjfa-3260	33	28	,	,	PUNCT
cjfa-3260	33	29	in	in	ADP
cjfa-3260	33	30	the	the	DET
cjfa-3260	33	31	selected	select	VERB
cjfa-3260	33	32	european	european	ADJ
cjfa-3260	33	33	markets	market	NOUN
cjfa-3260	33	34	and	and	CCONJ
cjfa-3260	33	35	the	the	DET
cjfa-3260	33	36	us	us	PROPN
cjfa-3260	33	37	market	market	NOUN
cjfa-3260	33	38	over	over	ADP
cjfa-3260	33	39	the	the	DET
cjfa-3260	33	40	period	period	NOUN
cjfa-3260	33	41	2005–2008	2005–2008	NOUN
cjfa-3260	33	42	.	.	PUNCT
cjfa-3260	34	1	their	their	PRON
cjfa-3260	34	2	results	result	NOUN
cjfa-3260	34	3	suggest	suggest	VERB
cjfa-3260	34	4	that	that	SCONJ
cjfa-3260	34	5	earnings	earning	NOUN
cjfa-3260	34	6	and	and	CCONJ
cjfa-3260	34	7	equity	equity	NOUN
cjfa-3260	34	8	had	have	VERB
cjfa-3260	34	9	greater	great	ADJ
cjfa-3260	34	10	value	value	NOUN
cjfa-3260	34	11	relevance	relevance	NOUN
cjfa-3260	34	12	in	in	ADP
cjfa-3260	34	13	the	the	DET
cjfa-3260	34	14	european	european	ADJ
cjfa-3260	34	15	markets	market	NOUN
cjfa-3260	34	16	with	with	ADP
cjfa-3260	34	17	ifrs	ifrs	PROPN
cjfa-3260	34	18	than	than	ADP
cjfa-3260	34	19	in	in	ADP
cjfa-3260	34	20	the	the	DET
cjfa-3260	34	21	american	american	ADJ
cjfa-3260	34	22	market	market	NOUN
cjfa-3260	34	23	with	with	ADP
cjfa-3260	34	24	us	us	PROPN
cjfa-3260	34	25	gaap	gaap	PROPN
cjfa-3260	34	26	.	.	PUNCT
cjfa-3260	35	1	interestingly	interestingly	ADV
cjfa-3260	35	2	,	,	PUNCT
cjfa-3260	35	3	all	all	DET
cjfa-3260	35	4	the	the	DET
cjfa-3260	35	5	examined	examine	VERB
cjfa-3260	35	6	european	european	ADJ
cjfa-3260	35	7	markets	market	NOUN
cjfa-3260	35	8	,	,	PUNCT
cjfa-3260	35	9	except	except	SCONJ
cjfa-3260	35	10	the	the	DET
cjfa-3260	35	11	spanish	spanish	ADJ
cjfa-3260	35	12	one	one	NOUN
cjfa-3260	35	13	,	,	PUNCT
cjfa-3260	35	14	exhibited	exhibit	VERB
cjfa-3260	35	15	a	a	DET
cjfa-3260	35	16	higher	high	ADJ
cjfa-3260	35	17	value	value	NOUN
cjfa-3260	35	18	relevance	relevance	NOUN
cjfa-3260	35	19	of	of	ADP
cjfa-3260	35	20	book	book	NOUN
cjfa-3260	35	21	values	value	NOUN
cjfa-3260	35	22	than	than	ADP
cjfa-3260	35	23	earnings	earning	NOUN
cjfa-3260	35	24	,	,	PUNCT
cjfa-3260	35	25	whereas	whereas	SCONJ
cjfa-3260	35	26	in	in	ADP
cjfa-3260	35	27	the	the	DET
cjfa-3260	35	28	us	us	PROPN
cjfa-3260	35	29	market	market	NOUN
cjfa-3260	35	30	,	,	PUNCT
cjfa-3260	35	31	the	the	DET
cjfa-3260	35	32	results	result	NOUN
cjfa-3260	35	33	were	be	AUX
cjfa-3260	35	34	exactly	exactly	ADV
cjfa-3260	35	35	opposite	opposite	ADJ
cjfa-3260	35	36	.	.	PUNCT
cjfa-3260	36	1	a	a	DET
cjfa-3260	36	2	study	study	NOUN
cjfa-3260	36	3	by	by	ADP
cjfa-3260	36	4	anandarajan	anandarajan	PROPN
cjfa-3260	36	5	,	,	PUNCT
cjfa-3260	36	6	francis	francis	PROPN
cjfa-3260	36	7	,	,	PUNCT
cjfa-3260	36	8	hasan	hasan	PROPN
cjfa-3260	36	9	and	and	CCONJ
cjfa-3260	36	10	john	john	PROPN
cjfa-3260	36	11	(	(	PUNCT
cjfa-3260	36	12	2011	2011	NUM
cjfa-3260	36	13	)	)	PUNCT
cjfa-3260	36	14	conducted	conduct	VERB
cjfa-3260	36	15	on	on	ADP
cjfa-3260	36	16	banking	banking	NOUN
cjfa-3260	36	17	institutions	institution	NOUN
cjfa-3260	36	18	from	from	ADP
cjfa-3260	36	19	38	38	NUM
cjfa-3260	36	20	countries	country	NOUN
cjfa-3260	36	21	over	over	ADP
cjfa-3260	36	22	the	the	DET
cjfa-3260	36	23	period	period	NOUN
cjfa-3260	36	24	1993–2004	1993–2004	NUM
cjfa-3260	36	25	indicated	indicate	VERB
cjfa-3260	36	26	that	that	SCONJ
cjfa-3260	36	27	at	at	ADP
cjfa-3260	36	28	the	the	DET
cjfa-3260	36	29	macro	macro	NOUN
cjfa-3260	36	30	-	-	NOUN
cjfa-3260	36	31	level	level	NOUN
cjfa-3260	36	32	the	the	DET
cjfa-3260	36	33	value	value	NOUN
cjfa-3260	36	34	relevance	relevance	NOUN
cjfa-3260	36	35	of	of	ADP
cjfa-3260	36	36	earnings	earning	NOUN
cjfa-3260	36	37	and	and	CCONJ
cjfa-3260	36	38	book	book	NOUN
cjfa-3260	36	39	values	value	NOUN
cjfa-3260	36	40	of	of	ADP
cjfa-3260	36	41	equity	equity	NOUN
cjfa-3260	36	42	is	be	AUX
cjfa-3260	36	43	affected	affect	VERB
cjfa-3260	36	44	by	by	ADP
cjfa-3260	36	45	disclosure	disclosure	NOUN
cjfa-3260	36	46	requirements	requirement	NOUN
cjfa-3260	36	47	of	of	ADP
cjfa-3260	36	48	a	a	DET
cjfa-3260	36	49	country	country	NOUN
cjfa-3260	36	50	’s	’s	PART
cjfa-3260	36	51	standards	standard	NOUN
cjfa-3260	36	52	boards	board	NOUN
cjfa-3260	36	53	(	(	PUNCT
cjfa-3260	36	54	the	the	DET
cjfa-3260	36	55	greater	great	ADJ
cjfa-3260	36	56	disclosure	disclosure	NOUN
cjfa-3260	36	57	required	require	VERB
cjfa-3260	36	58	,	,	PUNCT
cjfa-3260	36	59	the	the	DET
cjfa-3260	36	60	more	more	ADV
cjfa-3260	36	61	significant	significant	ADJ
cjfa-3260	36	62	value	value	NOUN
cjfa-3260	36	63	relevance	relevance	NOUN
cjfa-3260	36	64	)	)	PUNCT
cjfa-3260	36	65	.	.	PUNCT
cjfa-3260	37	1	they	they	PRON
cjfa-3260	37	2	also	also	ADV
cjfa-3260	37	3	found	find	VERB
cjfa-3260	37	4	that	that	SCONJ
cjfa-3260	37	5	value	value	NOUN
cjfa-3260	37	6	relevance	relevance	NOUN
cjfa-3260	37	7	is	be	AUX
cjfa-3260	37	8	higher	high	ADJ
cjfa-3260	37	9	when	when	SCONJ
cjfa-3260	37	10	the	the	DET
cjfa-3260	37	11	local	local	ADJ
cjfa-3260	37	12	environment	environment	NOUN
cjfa-3260	37	13	is	be	AUX
cjfa-3260	37	14	more	more	ADV
cjfa-3260	37	15	focused	focused	ADJ
cjfa-3260	37	16	on	on	ADP
cjfa-3260	37	17	the	the	DET
cjfa-3260	37	18	private	private	ADJ
cjfa-3260	37	19	sector	sector	NOUN
cjfa-3260	37	20	and	and	CCONJ
cjfa-3260	37	21	the	the	DET
cjfa-3260	37	22	legal	legal	ADJ
cjfa-3260	37	23	environment	environment	NOUN
cjfa-3260	37	24	is	be	AUX
cjfa-3260	37	25	more	more	ADV
cjfa-3260	37	26	friendly	friendly	ADJ
cjfa-3260	37	27	to	to	ADP
cjfa-3260	37	28	shareholders	shareholder	NOUN
cjfa-3260	37	29	.	.	PUNCT
cjfa-3260	38	1	in	in	ADP
cjfa-3260	38	2	contrast	contrast	NOUN
cjfa-3260	38	3	to	to	ADP
cjfa-3260	38	4	findings	finding	NOUN
cjfa-3260	38	5	of	of	ADP
cjfa-3260	38	6	escaffre	escaffre	ADP
cjfa-3260	38	7	and	and	CCONJ
cjfa-3260	38	8	sefsaf	sefsaf	PROPN
cjfa-3260	38	9	(	(	PUNCT
cjfa-3260	38	10	2011	2011	NUM
cjfa-3260	38	11	)	)	PUNCT
cjfa-3260	38	12	,	,	PUNCT
cjfa-3260	38	13	anandarajan	anandarajan	NOUN
cjfa-3260	38	14	et	et	PROPN
cjfa-3260	38	15	al	al	PROPN
cjfa-3260	38	16	.	.	PROPN
cjfa-3260	39	1	(	(	PUNCT
cjfa-3260	39	2	2011	2011	NUM
cjfa-3260	39	3	)	)	PUNCT
cjfa-3260	39	4	report	report	VERB
cjfa-3260	39	5	a	a	DET
cjfa-3260	39	6	higher	high	ADJ
cjfa-3260	39	7	value	value	NOUN
cjfa-3260	39	8	relevance	relevance	NOUN
cjfa-3260	39	9	for	for	ADP
cjfa-3260	39	10	british	british	ADJ
cjfa-3260	39	11	-	-	PUNCT
cjfa-3260	39	12	american	american	ADJ
cjfa-3260	39	13	banks	bank	NOUN
cjfa-3260	39	14	,	,	PUNCT
cjfa-3260	39	15	which	which	PRON
cjfa-3260	39	16	operate	operate	VERB
cjfa-3260	39	17	in	in	ADP
cjfa-3260	39	18	regulatory	regulatory	ADJ
cjfa-3260	39	19	regimes	regime	NOUN
cjfa-3260	39	20	associated	associate	VERB
cjfa-3260	39	21	with	with	ADP
cjfa-3260	39	22	greater	great	ADJ
cjfa-3260	39	23	levels	level	NOUN
cjfa-3260	39	24	of	of	ADP
cjfa-3260	39	25	transparency	transparency	NOUN
cjfa-3260	39	26	.	.	PUNCT
cjfa-3260	40	1	agostino	agostino	PROPN
cjfa-3260	40	2	,	,	PUNCT
cjfa-3260	40	3	drago	drago	NOUN
cjfa-3260	40	4	and	and	CCONJ
cjfa-3260	40	5	silipo	silipo	NOUN
cjfa-3260	40	6	(	(	PUNCT
cjfa-3260	40	7	2011	2011	NUM
cjfa-3260	40	8	)	)	PUNCT
cjfa-3260	40	9	examined	examine	VERB
cjfa-3260	40	10	listed	list	VERB
cjfa-3260	40	11	banks	bank	NOUN
cjfa-3260	40	12	from	from	ADP
cjfa-3260	40	13	15	15	NUM
cjfa-3260	40	14	eu	eu	PROPN
cjfa-3260	40	15	countries	country	NOUN
cjfa-3260	40	16	over	over	ADP
cjfa-3260	40	17	the	the	DET
cjfa-3260	40	18	period	period	NOUN
cjfa-3260	40	19	2000–2006	2000–2006	NUM
cjfa-3260	40	20	,	,	PUNCT
cjfa-3260	40	21	finding	find	VERB
cjfa-3260	40	22	that	that	SCONJ
cjfa-3260	40	23	the	the	DET
cjfa-3260	40	24	introduction	introduction	NOUN
cjfa-3260	40	25	of	of	ADP
cjfa-3260	40	26	ifrs	ifrs	PROPN
cjfa-3260	40	27	enhanced	enhance	VERB
cjfa-3260	40	28	the	the	DET
cjfa-3260	40	29	information	information	NOUN
cjfa-3260	40	30	content	content	NOUN
cjfa-3260	40	31	of	of	ADP
cjfa-3260	40	32	earnings	earning	NOUN
cjfa-3260	40	33	and	and	CCONJ
cjfa-3260	40	34	book	book	NOUN
cjfa-3260	40	35	value	value	NOUN
cjfa-3260	40	36	for	for	ADP
cjfa-3260	40	37	more	more	ADV
cjfa-3260	40	38	transparent	transparent	ADJ
cjfa-3260	40	39	banks	bank	NOUN
cjfa-3260	40	40	,	,	PUNCT
cjfa-3260	40	41	but	but	CCONJ
cjfa-3260	40	42	the	the	DET
cjfa-3260	40	43	less	less	ADV
cjfa-3260	40	44	transparent	transparent	ADJ
cjfa-3260	40	45	entities	entity	NOUN
cjfa-3260	40	46	did	do	AUX
cjfa-3260	40	47	not	not	PART
cjfa-3260	40	48	experience	experience	VERB
cjfa-3260	40	49	any	any	DET
cjfa-3260	40	50	significant	significant	ADJ
cjfa-3260	40	51	increase	increase	NOUN
cjfa-3260	40	52	in	in	ADP
cjfa-3260	40	53	the	the	DET
cjfa-3260	40	54	value	value	NOUN
cjfa-3260	40	55	relevance	relevance	NOUN
cjfa-3260	40	56	.	.	PUNCT
cjfa-3260	41	1	it	it	PRON
cjfa-3260	41	2	appears	appear	VERB
cjfa-3260	41	3	that	that	SCONJ
cjfa-3260	41	4	to	to	ADP
cjfa-3260	41	5	date	date	NOUN
cjfa-3260	41	6	no	no	DET
cjfa-3260	41	7	studies	study	NOUN
cjfa-3260	41	8	have	have	AUX
cjfa-3260	41	9	addressed	address	VERB
cjfa-3260	41	10	the	the	DET
cjfa-3260	41	11	problem	problem	NOUN
cjfa-3260	41	12	of	of	ADP
cjfa-3260	41	13	impact	impact	NOUN
cjfa-3260	41	14	of	of	ADP
cjfa-3260	41	15	ifrs	ifrs	NOUN
cjfa-3260	41	16	on	on	ADP
cjfa-3260	41	17	the	the	DET
cjfa-3260	41	18	value	value	NOUN
cjfa-3260	41	19	relevance	relevance	NOUN
cjfa-3260	41	20	of	of	ADP
cjfa-3260	41	21	banks	bank	NOUN
cjfa-3260	41	22	’	’	PART
cjfa-3260	41	23	accounting	account	VERB
cjfa-3260	41	24	information	information	NOUN
cjfa-3260	41	25	in	in	ADP
cjfa-3260	41	26	the	the	DET
cjfa-3260	41	27	context	context	NOUN
cjfa-3260	41	28	of	of	ADP
cjfa-3260	41	29	polish	polish	ADJ
cjfa-3260	41	30	banking	banking	NOUN
cjfa-3260	41	31	sector	sector	NOUN
cjfa-3260	41	32	.	.	PUNCT
cjfa-3260	42	1	ambiguous	ambiguous	ADJ
cjfa-3260	42	2	results	result	NOUN
cjfa-3260	42	3	of	of	ADP
cjfa-3260	42	4	international	international	ADJ
cjfa-3260	42	5	studies	study	NOUN
cjfa-3260	42	6	,	,	PUNCT
cjfa-3260	42	7	and	and	CCONJ
cjfa-3260	42	8	the	the	DET
cjfa-3260	42	9	evidence	evidence	NOUN
cjfa-3260	42	10	from	from	ADP
cjfa-3260	42	11	the	the	DET
cjfa-3260	42	12	polish	polish	ADJ
cjfa-3260	42	13	capital	capital	NOUN
cjfa-3260	42	14	market	market	NOUN
cjfa-3260	42	15	for	for	ADP
cjfa-3260	42	16	non	non	ADJ
cjfa-3260	42	17	-	-	ADJ
cjfa-3260	42	18	financial	financial	ADJ
cjfa-3260	42	19	companies	company	NOUN
cjfa-3260	42	20	,	,	PUNCT
cjfa-3260	42	21	have	have	AUX
cjfa-3260	42	22	therefore	therefore	ADV
cjfa-3260	42	23	led	lead	VERB
cjfa-3260	42	24	to	to	ADP
cjfa-3260	42	25	formulation	formulation	NOUN
cjfa-3260	42	26	of	of	ADP
cjfa-3260	42	27	the	the	DET
cjfa-3260	42	28	main	main	ADJ
cjfa-3260	42	29	hypothesis	hypothesis	NOUN
cjfa-3260	42	30	of	of	ADP
cjfa-3260	42	31	the	the	DET
cjfa-3260	42	32	present	present	ADJ
cjfa-3260	42	33	study	study	NOUN
cjfa-3260	42	34	:	:	PUNCT
cjfa-3260	42	35	piotr	piotr	PROPN
cjfa-3260	42	36	bolibok36	bolibok36	PROPN
cjfa-3260	42	37	hypothesis	hypothesis	NOUN
cjfa-3260	42	38	1	1	NUM
cjfa-3260	42	39	.	.	PUNCT
cjfa-3260	43	1	the	the	DET
cjfa-3260	43	2	value	value	NOUN
cjfa-3260	43	3	relevance	relevance	NOUN
cjfa-3260	43	4	of	of	ADP
cjfa-3260	43	5	accounting	accounting	NOUN
cjfa-3260	43	6	information	information	NOUN
cjfa-3260	43	7	announced	announce	VERB
cjfa-3260	43	8	by	by	ADP
cjfa-3260	43	9	banks	bank	NOUN
cjfa-3260	43	10	listed	list	VERB
cjfa-3260	43	11	on	on	ADP
cjfa-3260	43	12	the	the	DET
cjfa-3260	43	13	wse	wse	NOUN
cjfa-3260	43	14	did	do	AUX
cjfa-3260	43	15	not	not	PART
cjfa-3260	43	16	improve	improve	VERB
cjfa-3260	43	17	after	after	ADP
cjfa-3260	43	18	implementation	implementation	NOUN
cjfa-3260	43	19	of	of	ADP
cjfa-3260	43	20	ifrs	ifrs	PROPN
cjfa-3260	43	21	.	.	PUNCT
cjfa-3260	44	1	the	the	DET
cjfa-3260	44	2	scope	scope	NOUN
cjfa-3260	44	3	of	of	ADP
cjfa-3260	44	4	this	this	DET
cjfa-3260	44	5	paper	paper	NOUN
cjfa-3260	44	6	is	be	AUX
cjfa-3260	44	7	to	to	PART
cjfa-3260	44	8	examine	examine	VERB
cjfa-3260	44	9	the	the	DET
cjfa-3260	44	10	impact	impact	NOUN
cjfa-3260	44	11	of	of	ADP
cjfa-3260	44	12	ifrs	ifrs	ADJ
cjfa-3260	44	13	implementation	implementation	NOUN
cjfa-3260	44	14	on	on	ADP
cjfa-3260	44	15	the	the	DET
cjfa-3260	44	16	value	value	NOUN
cjfa-3260	44	17	relevance	relevance	NOUN
cjfa-3260	44	18	of	of	ADP
cjfa-3260	44	19	fundamental	fundamental	ADJ
cjfa-3260	44	20	accounting	accounting	NOUN
cjfa-3260	44	21	information	information	NOUN
cjfa-3260	44	22	announced	announce	VERB
cjfa-3260	44	23	by	by	ADP
cjfa-3260	44	24	banks	bank	NOUN
cjfa-3260	44	25	in	in	ADP
cjfa-3260	44	26	the	the	DET
cjfa-3260	44	27	context	context	NOUN
cjfa-3260	44	28	of	of	ADP
cjfa-3260	44	29	emerging	emerge	VERB
cjfa-3260	44	30	capital	capital	NOUN
cjfa-3260	44	31	market	market	NOUN
cjfa-3260	44	32	of	of	ADP
cjfa-3260	44	33	poland	poland	PROPN
cjfa-3260	44	34	.	.	PUNCT
cjfa-3260	45	1	the	the	DET
cjfa-3260	45	2	study	study	NOUN
cjfa-3260	45	3	seems	seem	VERB
cjfa-3260	45	4	to	to	PART
cjfa-3260	45	5	be	be	AUX
cjfa-3260	45	6	the	the	DET
cjfa-3260	45	7	first	first	ADJ
cjfa-3260	45	8	attempt	attempt	NOUN
cjfa-3260	45	9	to	to	PART
cjfa-3260	45	10	address	address	VERB
cjfa-3260	45	11	this	this	DET
cjfa-3260	45	12	issue	issue	NOUN
cjfa-3260	45	13	and	and	CCONJ
cjfa-3260	45	14	it	it	PRON
cjfa-3260	45	15	seeks	seek	VERB
cjfa-3260	45	16	to	to	PART
cjfa-3260	45	17	fill	fill	VERB
cjfa-3260	45	18	this	this	DET
cjfa-3260	45	19	apparent	apparent	ADJ
cjfa-3260	45	20	gap	gap	NOUN
cjfa-3260	45	21	.	.	PUNCT
cjfa-3260	46	1	an	an	DET
cjfa-3260	46	2	additional	additional	ADJ
cjfa-3260	46	3	contribution	contribution	NOUN
cjfa-3260	46	4	of	of	ADP
cjfa-3260	46	5	the	the	DET
cjfa-3260	46	6	paper	paper	NOUN
cjfa-3260	46	7	is	be	AUX
cjfa-3260	46	8	enhancement	enhancement	NOUN
cjfa-3260	46	9	of	of	ADP
cjfa-3260	46	10	the	the	DET
cjfa-3260	46	11	existing	exist	VERB
cjfa-3260	46	12	,	,	PUNCT
cjfa-3260	46	13	relatively	relatively	ADV
cjfa-3260	46	14	scarce	scarce	ADJ
cjfa-3260	46	15	,	,	PUNCT
cjfa-3260	46	16	international	international	ADJ
cjfa-3260	46	17	literature	literature	NOUN
cjfa-3260	46	18	on	on	ADP
cjfa-3260	46	19	the	the	DET
cjfa-3260	46	20	impact	impact	NOUN
cjfa-3260	46	21	of	of	ADP
cjfa-3260	46	22	ifrs	ifrs	NOUN
cjfa-3260	46	23	on	on	ADP
cjfa-3260	46	24	the	the	DET
cjfa-3260	46	25	value	value	NOUN
cjfa-3260	46	26	relevance	relevance	NOUN
cjfa-3260	46	27	of	of	ADP
cjfa-3260	46	28	banks	bank	NOUN
cjfa-3260	46	29	’	’	PART
cjfa-3260	46	30	accounting	accounting	NOUN
cjfa-3260	46	31	information	information	NOUN
cjfa-3260	46	32	.	.	PUNCT
cjfa-3260	47	1	the	the	DET
cjfa-3260	47	2	remainder	remainder	NOUN
cjfa-3260	47	3	of	of	ADP
cjfa-3260	47	4	the	the	DET
cjfa-3260	47	5	paper	paper	NOUN
cjfa-3260	47	6	is	be	AUX
cjfa-3260	47	7	composed	compose	VERB
cjfa-3260	47	8	of	of	ADP
cjfa-3260	47	9	two	two	NUM
cjfa-3260	47	10	sections	section	NOUN
cjfa-3260	47	11	.	.	PUNCT
cjfa-3260	48	1	section	section	NOUN
cjfa-3260	48	2	2	2	NUM
cjfa-3260	48	3	describes	describe	VERB
cjfa-3260	48	4	the	the	DET
cjfa-3260	48	5	data	datum	NOUN
cjfa-3260	48	6	sources	source	NOUN
cjfa-3260	48	7	,	,	PUNCT
cjfa-3260	48	8	research	research	NOUN
cjfa-3260	48	9	methods	method	NOUN
cjfa-3260	48	10	,	,	PUNCT
cjfa-3260	48	11	and	and	CCONJ
cjfa-3260	48	12	the	the	DET
cjfa-3260	48	13	design	design	NOUN
cjfa-3260	48	14	of	of	ADP
cjfa-3260	48	15	the	the	DET
cjfa-3260	48	16	research	research	NOUN
cjfa-3260	48	17	process	process	NOUN
cjfa-3260	48	18	.	.	PUNCT
cjfa-3260	49	1	the	the	DET
cjfa-3260	49	2	main	main	ADJ
cjfa-3260	49	3	findings	finding	NOUN
cjfa-3260	49	4	and	and	CCONJ
cjfa-3260	49	5	conclusions	conclusion	NOUN
cjfa-3260	49	6	of	of	ADP
cjfa-3260	49	7	the	the	DET
cjfa-3260	49	8	study	study	NOUN
cjfa-3260	49	9	are	be	AUX
cjfa-3260	49	10	presented	present	VERB
cjfa-3260	49	11	in	in	ADP
cjfa-3260	49	12	section	section	NOUN
cjfa-3260	49	13	3	3	NUM
cjfa-3260	49	14	.	.	PUNCT
cjfa-3260	50	1	the	the	DET
cjfa-3260	50	2	research	research	NOUN
cjfa-3260	50	3	methodology	methodology	NOUN
cjfa-3260	50	4	and	and	CCONJ
cjfa-3260	50	5	the	the	DET
cjfa-3260	50	6	course	course	NOUN
cjfa-3260	50	7	of	of	ADP
cjfa-3260	50	8	the	the	DET
cjfa-3260	50	9	research	research	NOUN
cjfa-3260	50	10	process	process	NOUN
cjfa-3260	50	11	the	the	DET
cjfa-3260	50	12	research	research	NOUN
cjfa-3260	50	13	was	be	AUX
cjfa-3260	50	14	based	base	VERB
cjfa-3260	50	15	on	on	ADP
cjfa-3260	50	16	the	the	DET
cjfa-3260	50	17	data	datum	NOUN
cjfa-3260	50	18	of	of	ADP
cjfa-3260	50	19	all	all	DET
cjfa-3260	50	20	domestically	domestically	ADV
cjfa-3260	50	21	-	-	PUNCT
cjfa-3260	50	22	based	base	VERB
cjfa-3260	50	23	commercial	commercial	ADJ
cjfa-3260	50	24	banks	bank	NOUN
cjfa-3260	50	25	listed	list	VERB
cjfa-3260	50	26	on	on	ADP
cjfa-3260	50	27	the	the	DET
cjfa-3260	50	28	wse	wse	NOUN
cjfa-3260	50	29	over	over	ADP
cjfa-3260	50	30	the	the	DET
cjfa-3260	50	31	period	period	NOUN
cjfa-3260	50	32	1998–2012	1998–2012	NUM
cjfa-3260	50	33	,	,	PUNCT
cjfa-3260	50	34	which	which	PRON
cjfa-3260	50	35	prepared	prepare	VERB
cjfa-3260	50	36	the	the	DET
cjfa-3260	50	37	consolidated	consolidated	ADJ
cjfa-3260	50	38	financial	financial	ADJ
cjfa-3260	50	39	statements	statement	NOUN
cjfa-3260	50	40	.	.	PUNCT
cjfa-3260	51	1	due	due	ADP
cjfa-3260	51	2	to	to	ADP
cjfa-3260	51	3	mergers	merger	NOUN
cjfa-3260	51	4	and	and	CCONJ
cjfa-3260	51	5	acquisitions	acquisition	NOUN
cjfa-3260	51	6	the	the	DET
cjfa-3260	51	7	final	final	ADJ
cjfa-3260	51	8	sample	sample	NOUN
cjfa-3260	51	9	consisted	consist	VERB
cjfa-3260	51	10	of	of	ADP
cjfa-3260	51	11	17	17	NUM
cjfa-3260	51	12	banks	bank	NOUN
cjfa-3260	51	13	.	.	PUNCT
cjfa-3260	52	1	the	the	DET
cjfa-3260	52	2	data	datum	NOUN
cjfa-3260	52	3	on	on	ADP
cjfa-3260	52	4	consolidated	consolidated	ADJ
cjfa-3260	52	5	annual	annual	ADJ
cjfa-3260	52	6	financial	financial	ADJ
cjfa-3260	52	7	statements	statement	NOUN
cjfa-3260	52	8	was	be	AUX
cjfa-3260	52	9	obtained	obtain	VERB
cjfa-3260	52	10	from	from	ADP
cjfa-3260	52	11	the	the	DET
cjfa-3260	52	12	notoria	notoria	PROPN
cjfa-3260	52	13	serwis	serwis	PROPN
cjfa-3260	52	14	sa	sa	PROPN
cjfa-3260	52	15	database	database	NOUN
cjfa-3260	52	16	provided	provide	VERB
cjfa-3260	52	17	by	by	ADP
cjfa-3260	52	18	isi	isi	ADJ
cjfa-3260	52	19	emerging	emerge	VERB
cjfa-3260	52	20	markets	market	NOUN
cjfa-3260	52	21	(	(	PUNCT
cjfa-3260	52	22	http://site.securities.com	http://site.securities.com	X
cjfa-3260	52	23	2013	2013	NUM
cjfa-3260	52	24	)	)	PUNCT
cjfa-3260	52	25	,	,	PUNCT
cjfa-3260	52	26	whereas	whereas	SCONJ
cjfa-3260	52	27	data	datum	NOUN
cjfa-3260	52	28	on	on	ADP
cjfa-3260	52	29	stock	stock	NOUN
cjfa-3260	52	30	prices	price	NOUN
cjfa-3260	52	31	from	from	ADP
cjfa-3260	52	32	the	the	DET
cjfa-3260	52	33	website	website	NOUN
cjfa-3260	52	34	of	of	ADP
cjfa-3260	52	35	gazeta	gazeta	PROPN
cjfa-3260	52	36	gieldy	gieldy	PROPN
cjfa-3260	52	37	parkiet	parkiet	PROPN
cjfa-3260	52	38	(	(	PUNCT
cjfa-3260	52	39	http://www.parkiet.com	http://www.parkiet.com	X
cjfa-3260	52	40	2013	2013	NUM
cjfa-3260	52	41	)	)	PUNCT
cjfa-3260	52	42	.	.	PUNCT
cjfa-3260	53	1	the	the	DET
cjfa-3260	53	2	combined	combine	VERB
cjfa-3260	53	3	data	datum	NOUN
cjfa-3260	53	4	on	on	ADP
cjfa-3260	53	5	book	book	NOUN
cjfa-3260	53	6	values	value	NOUN
cjfa-3260	53	7	,	,	PUNCT
cjfa-3260	53	8	net	net	ADJ
cjfa-3260	53	9	earnings	earning	NOUN
cjfa-3260	53	10	,	,	PUNCT
cjfa-3260	53	11	and	and	CCONJ
cjfa-3260	53	12	stock	stock	NOUN
cjfa-3260	53	13	prices	price	NOUN
cjfa-3260	53	14	yielded	yield	VERB
cjfa-3260	53	15	the	the	DET
cjfa-3260	53	16	final	final	ADJ
cjfa-3260	53	17	pooled	pooled	ADJ
cjfa-3260	53	18	sample	sample	NOUN
cjfa-3260	53	19	of	of	ADP
cjfa-3260	53	20	174	174	NUM
cjfa-3260	53	21	bank	bank	NOUN
cjfa-3260	53	22	-	-	PUNCT
cjfa-3260	53	23	year	year	NOUN
cjfa-3260	53	24	observations	observation	NOUN
cjfa-3260	53	25	.	.	PUNCT
cjfa-3260	54	1	the	the	DET
cjfa-3260	54	2	data	datum	NOUN
cjfa-3260	54	3	on	on	ADP
cjfa-3260	54	4	the	the	DET
cjfa-3260	54	5	average	average	ADJ
cjfa-3260	54	6	yield	yield	NOUN
cjfa-3260	54	7	of	of	ADP
cjfa-3260	54	8	52	52	NUM
cjfa-3260	54	9	-	-	PUNCT
cjfa-3260	54	10	week	week	NOUN
cjfa-3260	54	11	treasury	treasury	NOUN
cjfa-3260	54	12	bills	bill	NOUN
cjfa-3260	54	13	(	(	PUNCT
cjfa-3260	54	14	taken	take	VERB
cjfa-3260	54	15	as	as	ADP
cjfa-3260	54	16	a	a	DET
cjfa-3260	54	17	risk	risk	NOUN
cjfa-3260	54	18	-	-	PUNCT
cjfa-3260	54	19	free	free	ADJ
cjfa-3260	54	20	in	in	ADP
cjfa-3260	54	21	calculation	calculation	NOUN
cjfa-3260	54	22	of	of	ADP
cjfa-3260	54	23	residual	residual	ADJ
cjfa-3260	54	24	incomes	income	NOUN
cjfa-3260	54	25	)	)	PUNCT
cjfa-3260	54	26	,	,	PUNCT
cjfa-3260	54	27	was	be	AUX
cjfa-3260	54	28	obtained	obtain	VERB
cjfa-3260	54	29	from	from	ADP
cjfa-3260	54	30	the	the	DET
cjfa-3260	54	31	website	website	NOUN
cjfa-3260	54	32	of	of	ADP
cjfa-3260	54	33	the	the	DET
cjfa-3260	54	34	polish	polish	PROPN
cjfa-3260	54	35	ministry	ministry	PROPN
cjfa-3260	54	36	of	of	ADP
cjfa-3260	54	37	finance	finance	PROPN
cjfa-3260	54	38	(	(	PUNCT
cjfa-3260	54	39	http://www	http://www	PROPN
cjfa-3260	54	40	.	.	PROPN
cjfa-3260	54	41	mf.gov.pl	mf.gov.pl	PROPN
cjfa-3260	54	42	2013	2013	NUM
cjfa-3260	54	43	)	)	PUNCT
cjfa-3260	54	44	.	.	PUNCT
cjfa-3260	55	1	the	the	DET
cjfa-3260	55	2	research	research	NOUN
cjfa-3260	55	3	framework	framework	NOUN
cjfa-3260	55	4	of	of	ADP
cjfa-3260	55	5	the	the	DET
cjfa-3260	55	6	study	study	NOUN
cjfa-3260	55	7	was	be	AUX
cjfa-3260	55	8	based	base	VERB
cjfa-3260	55	9	on	on	ADP
cjfa-3260	55	10	the	the	DET
cjfa-3260	55	11	ohlson	ohlson	NOUN
cjfa-3260	55	12	(	(	PUNCT
cjfa-3260	55	13	1995	1995	NUM
cjfa-3260	55	14	)	)	PUNCT
cjfa-3260	55	15	residual	residual	ADJ
cjfa-3260	55	16	income	income	NOUN
cjfa-3260	55	17	model	model	NOUN
cjfa-3260	55	18	.	.	PUNCT
cjfa-3260	56	1	the	the	DET
cjfa-3260	56	2	model	model	NOUN
cjfa-3260	56	3	is	be	AUX
cjfa-3260	56	4	based	base	VERB
cjfa-3260	56	5	on	on	ADP
cjfa-3260	56	6	three	three	NUM
cjfa-3260	56	7	main	main	ADJ
cjfa-3260	56	8	assumptions	assumption	NOUN
cjfa-3260	56	9	(	(	PUNCT
cjfa-3260	56	10	ohslon	ohslon	NOUN
cjfa-3260	56	11	1995	1995	NUM
cjfa-3260	56	12	,	,	PUNCT
cjfa-3260	56	13	663–664	663–664	NUM
cjfa-3260	56	14	)	)	PUNCT
cjfa-3260	56	15	.	.	PUNCT
cjfa-3260	57	1	first	first	ADV
cjfa-3260	57	2	,	,	PUNCT
cjfa-3260	57	3	in	in	ADP
cjfa-3260	57	4	accordance	accordance	NOUN
cjfa-3260	57	5	with	with	ADP
cjfa-3260	57	6	neoclassical	neoclassical	ADJ
cjfa-3260	57	7	models	model	NOUN
cjfa-3260	57	8	of	of	ADP
cjfa-3260	57	9	security	security	NOUN
cjfa-3260	57	10	valuation	valuation	NOUN
cjfa-3260	57	11	,	,	PUNCT
cjfa-3260	57	12	the	the	DET
cjfa-3260	57	13	market	market	NOUN
cjfa-3260	57	14	value	value	NOUN
cjfa-3260	57	15	of	of	ADP
cjfa-3260	57	16	a	a	DET
cjfa-3260	57	17	company	company	NOUN
cjfa-3260	57	18	is	be	AUX
cjfa-3260	57	19	determined	determine	VERB
cjfa-3260	57	20	by	by	ADP
cjfa-3260	57	21	the	the	DET
cjfa-3260	57	22	present	present	ADJ
cjfa-3260	57	23	value	value	NOUN
cjfa-3260	57	24	of	of	ADP
cjfa-3260	57	25	expected	expect	VERB
cjfa-3260	57	26	dividends	dividend	NOUN
cjfa-3260	57	27	.	.	PUNCT
cjfa-3260	58	1	second	second	ADJ
cjfa-3260	58	2	,	,	PUNCT
cjfa-3260	58	3	the	the	DET
cjfa-3260	58	4	model	model	NOUN
cjfa-3260	58	5	assumes	assume	VERB
cjfa-3260	58	6	existence	existence	NOUN
cjfa-3260	58	7	of	of	ADP
cjfa-3260	58	8	the	the	DET
cjfa-3260	58	9	rules	rule	NOUN
cjfa-3260	58	10	of	of	ADP
cjfa-3260	58	11	clean	clean	ADJ
cjfa-3260	58	12	surplus	surplus	NOUN
cjfa-3260	58	13	accounting	accounting	NOUN
cjfa-3260	58	14	,	,	PUNCT
cjfa-3260	58	15	where	where	SCONJ
cjfa-3260	58	16	all	all	DET
cjfa-3260	58	17	changes	change	NOUN
cjfa-3260	58	18	in	in	ADP
cjfa-3260	58	19	the	the	DET
cjfa-3260	58	20	book	book	NOUN
cjfa-3260	58	21	value	value	NOUN
cjfa-3260	58	22	of	of	ADP
cjfa-3260	58	23	equity	equity	NOUN
cjfa-3260	58	24	are	be	AUX
cjfa-3260	58	25	reflected	reflect	VERB
cjfa-3260	58	26	in	in	ADP
cjfa-3260	58	27	earnings	earning	NOUN
cjfa-3260	58	28	or	or	CCONJ
cjfa-3260	58	29	transactions	transaction	NOUN
cjfa-3260	58	30	with	with	ADP
cjfa-3260	58	31	the	the	DET
cjfa-3260	58	32	owners	owner	NOUN
cjfa-3260	58	33	of	of	ADP
cjfa-3260	58	34	a	a	DET
cjfa-3260	58	35	company	company	NOUN
cjfa-3260	58	36	.	.	PUNCT
cjfa-3260	59	1	third	third	ADJ
cjfa-3260	59	2	,	,	PUNCT
cjfa-3260	59	3	residual	residual	ADJ
cjfa-3260	59	4	incomes	income	NOUN
cjfa-3260	59	5	(	(	PUNCT
cjfa-3260	59	6	net	net	ADJ
cjfa-3260	59	7	earnings	earning	NOUN
cjfa-3260	59	8	minus	minus	CCONJ
cjfa-3260	59	9	a	a	DET
cjfa-3260	59	10	charge	charge	NOUN
cjfa-3260	59	11	for	for	ADP
cjfa-3260	59	12	the	the	DET
cjfa-3260	59	13	use	use	NOUN
cjfa-3260	59	14	of	of	ADP
cjfa-3260	59	15	capital	capital	NOUN
cjfa-3260	59	16	)	)	PUNCT
cjfa-3260	59	17	follow	follow	VERB
cjfa-3260	59	18	a	a	DET
cjfa-3260	59	19	stochastic	stochastic	ADJ
cjfa-3260	59	20	process	process	NOUN
cjfa-3260	59	21	referred	refer	VERB
cjfa-3260	59	22	to	to	ADP
cjfa-3260	59	23	as	as	ADP
cjfa-3260	59	24	linear	linear	ADJ
cjfa-3260	59	25	information	information	NOUN
cjfa-3260	59	26	dynamics	dynamic	NOUN
cjfa-3260	59	27	,	,	PUNCT
cjfa-3260	59	28	specifying	specify	VERB
cjfa-3260	59	29	that	that	SCONJ
cjfa-3260	59	30	following	follow	VERB
cjfa-3260	59	31	period	period	NOUN
cjfa-3260	59	32	’s	’s	PART
cjfa-3260	59	33	residual	residual	ADJ
cjfa-3260	59	34	income	income	NOUN
cjfa-3260	59	35	is	be	AUX
cjfa-3260	59	36	linearly	linearly	ADV
cjfa-3260	59	37	dependent	dependent	ADJ
cjfa-3260	59	38	on	on	ADP
cjfa-3260	59	39	residual	residual	ADJ
cjfa-3260	59	40	income	income	NOUN
cjfa-3260	59	41	from	from	ADP
cjfa-3260	59	42	previous	previous	ADJ
cjfa-3260	59	43	the	the	DET
cjfa-3260	59	44	impact	impact	NOUN
cjfa-3260	59	45	of	of	ADP
cjfa-3260	59	46	ifrs	ifrs	NOUN
cjfa-3260	59	47	on	on	ADP
cjfa-3260	59	48	the	the	DET
cjfa-3260	59	49	value	value	NOUN
cjfa-3260	59	50	relevance	relevance	NOUN
cjfa-3260	59	51	of	of	ADP
cjfa-3260	59	52	accounting	accounting	NOUN
cjfa-3260	59	53	data	datum	NOUN
cjfa-3260	59	54	…	…	PUNCT
cjfa-3260	59	55	37	37	NUM
cjfa-3260	59	56	period	period	NOUN
cjfa-3260	59	57	with	with	ADP
cjfa-3260	59	58	correction	correction	NOUN
cjfa-3260	59	59	for	for	ADP
cjfa-3260	59	60	the	the	DET
cjfa-3260	59	61	impact	impact	NOUN
cjfa-3260	59	62	of	of	ADP
cjfa-3260	59	63	non	non	ADJ
cjfa-3260	59	64	-	-	ADJ
cjfa-3260	59	65	accounting	accounting	ADJ
cjfa-3260	59	66	information	information	NOUN
cjfa-3260	59	67	.	.	PUNCT
cjfa-3260	60	1	basing	base	VERB
cjfa-3260	60	2	on	on	ADP
cjfa-3260	60	3	these	these	DET
cjfa-3260	60	4	assumptions	assumption	NOUN
cjfa-3260	60	5	all	all	DET
cjfa-3260	60	6	value	value	NOUN
cjfa-3260	60	7	-	-	PUNCT
cjfa-3260	60	8	relevant	relevant	ADJ
cjfa-3260	60	9	events	event	NOUN
cjfa-3260	60	10	should	should	AUX
cjfa-3260	60	11	be	be	AUX
cjfa-3260	60	12	captured	capture	VERB
cjfa-3260	60	13	by	by	ADP
cjfa-3260	60	14	current	current	ADJ
cjfa-3260	60	15	or	or	CCONJ
cjfa-3260	60	16	expected	expect	VERB
cjfa-3260	60	17	future	future	ADJ
cjfa-3260	60	18	earnings	earning	NOUN
cjfa-3260	60	19	and	and	CCONJ
cjfa-3260	60	20	book	book	NOUN
cjfa-3260	60	21	values	value	NOUN
cjfa-3260	60	22	.	.	PUNCT
cjfa-3260	61	1	following	follow	VERB
cjfa-3260	61	2	the	the	DET
cjfa-3260	61	3	approach	approach	NOUN
cjfa-3260	61	4	by	by	ADP
cjfa-3260	61	5	bernard	bernard	PROPN
cjfa-3260	61	6	(	(	PUNCT
cjfa-3260	61	7	1995	1995	NUM
cjfa-3260	61	8	)	)	PUNCT
cjfa-3260	61	9	,	,	PUNCT
cjfa-3260	61	10	the	the	DET
cjfa-3260	61	11	ohlson	ohlson	NOUN
cjfa-3260	61	12	model	model	NOUN
cjfa-3260	61	13	can	can	AUX
cjfa-3260	61	14	be	be	AUX
cjfa-3260	61	15	applied	apply	VERB
cjfa-3260	61	16	to	to	ADP
cjfa-3260	61	17	empirical	empirical	ADJ
cjfa-3260	61	18	tests	test	NOUN
cjfa-3260	61	19	through	through	ADP
cjfa-3260	61	20	a	a	DET
cjfa-3260	61	21	linear	linear	ADJ
cjfa-3260	61	22	regression	regression	NOUN
cjfa-3260	61	23	analysis	analysis	NOUN
cjfa-3260	61	24	with	with	ADP
cjfa-3260	61	25	the	the	DET
cjfa-3260	61	26	ordinary	ordinary	ADJ
cjfa-3260	61	27	least	least	ADJ
cjfa-3260	61	28	squares	square	NOUN
cjfa-3260	61	29	method	method	NOUN
cjfa-3260	61	30	.	.	PUNCT
cjfa-3260	62	1	focusing	focus	VERB
cjfa-3260	62	2	only	only	ADV
cjfa-3260	62	3	on	on	ADP
cjfa-3260	62	4	banking	banking	NOUN
cjfa-3260	62	5	industry	industry	NOUN
cjfa-3260	62	6	,	,	PUNCT
cjfa-3260	62	7	that	that	PRON
cjfa-3260	62	8	exhibits	exhibit	VERB
cjfa-3260	62	9	a	a	DET
cjfa-3260	62	10	high	high	ADJ
cjfa-3260	62	11	degree	degree	NOUN
cjfa-3260	62	12	of	of	ADP
cjfa-3260	62	13	homogeneity	homogeneity	NOUN
cjfa-3260	62	14	in	in	ADP
cjfa-3260	62	15	operations	operation	NOUN
cjfa-3260	62	16	,	,	PUNCT
cjfa-3260	62	17	reduces	reduce	VERB
cjfa-3260	62	18	cross	cross	ADJ
cjfa-3260	62	19	-	-	ADJ
cjfa-3260	62	20	sectional	sectional	ADJ
cjfa-3260	62	21	variation	variation	NOUN
cjfa-3260	62	22	in	in	ADP
cjfa-3260	62	23	factors	factor	NOUN
cjfa-3260	62	24	that	that	PRON
cjfa-3260	62	25	might	might	AUX
cjfa-3260	62	26	affect	affect	VERB
cjfa-3260	62	27	estimates	estimate	NOUN
cjfa-3260	62	28	of	of	ADP
cjfa-3260	62	29	models	model	NOUN
cjfa-3260	62	30	’	'	PUNCT
cjfa-3260	62	31	parameters	parameter	NOUN
cjfa-3260	62	32	(	(	PUNCT
cjfa-3260	62	33	beaver	beaver	PROPN
cjfa-3260	62	34	,	,	PUNCT
cjfa-3260	62	35	eger	eger	PROPN
cjfa-3260	62	36	,	,	PUNCT
cjfa-3260	62	37	ryan	ryan	PROPN
cjfa-3260	62	38	,	,	PUNCT
cjfa-3260	62	39	wolfson	wolfson	PROPN
cjfa-3260	62	40	1989	1989	NUM
cjfa-3260	62	41	;	;	PUNCT
cjfa-3260	62	42	beaver	beaver	NOUN
cjfa-3260	62	43	,	,	PUNCT
cjfa-3260	62	44	mcanally	mcanally	ADV
cjfa-3260	62	45	,	,	PUNCT
cjfa-3260	62	46	stinson	stinson	NOUN
cjfa-3260	62	47	1997	1997	NUM
cjfa-3260	62	48	)	)	PUNCT
cjfa-3260	62	49	.	.	PUNCT
cjfa-3260	63	1	main	main	ADJ
cjfa-3260	63	2	advantages	advantage	NOUN
cjfa-3260	63	3	of	of	ADP
cjfa-3260	63	4	the	the	DET
cjfa-3260	63	5	ohlson	ohlson	NOUN
cjfa-3260	63	6	(	(	PUNCT
cjfa-3260	63	7	1995	1995	NUM
cjfa-3260	63	8	)	)	PUNCT
cjfa-3260	63	9	model	model	NOUN
cjfa-3260	63	10	for	for	ADP
cjfa-3260	63	11	examining	examine	VERB
cjfa-3260	63	12	the	the	DET
cjfa-3260	63	13	value	value	NOUN
cjfa-3260	63	14	relevance	relevance	NOUN
cjfa-3260	63	15	of	of	ADP
cjfa-3260	63	16	accounting	accounting	NOUN
cjfa-3260	63	17	information	information	NOUN
cjfa-3260	63	18	are	be	AUX
cjfa-3260	63	19	its	its	PRON
cjfa-3260	63	20	strong	strong	ADJ
cjfa-3260	63	21	embedment	embedment	NOUN
cjfa-3260	63	22	in	in	ADP
cjfa-3260	63	23	the	the	DET
cjfa-3260	63	24	neoclassical	neoclassical	ADJ
cjfa-3260	63	25	theory	theory	NOUN
cjfa-3260	63	26	of	of	ADP
cjfa-3260	63	27	finance	finance	NOUN
cjfa-3260	63	28	,	,	PUNCT
cjfa-3260	63	29	simplicity	simplicity	NOUN
cjfa-3260	63	30	,	,	PUNCT
cjfa-3260	63	31	and	and	CCONJ
cjfa-3260	63	32	the	the	DET
cjfa-3260	63	33	results	result	NOUN
cjfa-3260	63	34	of	of	ADP
cjfa-3260	63	35	many	many	ADJ
cjfa-3260	63	36	empirical	empirical	ADJ
cjfa-3260	63	37	studies	study	NOUN
cjfa-3260	63	38	conducted	conduct	VERB
cjfa-3260	63	39	in	in	ADP
cjfa-3260	63	40	the	the	DET
cjfa-3260	63	41	developed	develop	VERB
cjfa-3260	63	42	capital	capital	NOUN
cjfa-3260	63	43	markets	market	NOUN
cjfa-3260	63	44	,	,	PUNCT
cjfa-3260	63	45	indicating	indicate	VERB
cjfa-3260	63	46	its	its	PRON
cjfa-3260	63	47	usefulness	usefulness	NOUN
cjfa-3260	63	48	.	.	PUNCT
cjfa-3260	64	1	although	although	SCONJ
cjfa-3260	64	2	most	most	ADJ
cjfa-3260	64	3	of	of	ADP
cjfa-3260	64	4	those	those	DET
cjfa-3260	64	5	studies	study	NOUN
cjfa-3260	64	6	exclude	exclude	VERB
cjfa-3260	64	7	banks	bank	NOUN
cjfa-3260	64	8	from	from	ADP
cjfa-3260	64	9	the	the	DET
cjfa-3260	64	10	examined	examine	VERB
cjfa-3260	64	11	samples	sample	NOUN
cjfa-3260	64	12	of	of	ADP
cjfa-3260	64	13	companies	company	NOUN
cjfa-3260	64	14	,	,	PUNCT
cjfa-3260	64	15	the	the	DET
cjfa-3260	64	16	model	model	NOUN
cjfa-3260	64	17	appears	appear	VERB
cjfa-3260	64	18	particularly	particularly	ADV
cjfa-3260	64	19	appropriate	appropriate	ADJ
cjfa-3260	64	20	for	for	ADP
cjfa-3260	64	21	testing	test	VERB
cjfa-3260	64	22	the	the	DET
cjfa-3260	64	23	value	value	NOUN
cjfa-3260	64	24	relevance	relevance	NOUN
cjfa-3260	64	25	in	in	ADP
cjfa-3260	64	26	the	the	DET
cjfa-3260	64	27	context	context	NOUN
cjfa-3260	64	28	of	of	ADP
cjfa-3260	64	29	banking	banking	NOUN
cjfa-3260	64	30	sector	sector	NOUN
cjfa-3260	64	31	(	(	PUNCT
cjfa-3260	64	32	kohlbeck	kohlbeck	PROPN
cjfa-3260	64	33	,	,	PUNCT
cjfa-3260	64	34	warfield	warfield	NOUN
cjfa-3260	64	35	2007	2007	NUM
cjfa-3260	64	36	,	,	PUNCT
cjfa-3260	64	37	24	24	NUM
cjfa-3260	64	38	)	)	PUNCT
cjfa-3260	64	39	.	.	PUNCT
cjfa-3260	65	1	it	it	PRON
cjfa-3260	65	2	should	should	AUX
cjfa-3260	65	3	be	be	AUX
cjfa-3260	65	4	noticed	notice	VERB
cjfa-3260	65	5	,	,	PUNCT
cjfa-3260	65	6	however	however	ADV
cjfa-3260	65	7	,	,	PUNCT
cjfa-3260	65	8	that	that	SCONJ
cjfa-3260	65	9	the	the	DET
cjfa-3260	65	10	model	model	NOUN
cjfa-3260	65	11	has	have	VERB
cjfa-3260	65	12	also	also	ADV
cjfa-3260	65	13	some	some	DET
cjfa-3260	65	14	limitations	limitation	NOUN
cjfa-3260	65	15	resulting	result	VERB
cjfa-3260	65	16	from	from	ADP
cjfa-3260	65	17	simplifying	simplify	VERB
cjfa-3260	65	18	assumption	assumption	NOUN
cjfa-3260	65	19	that	that	SCONJ
cjfa-3260	65	20	the	the	DET
cjfa-3260	65	21	owners	owner	NOUN
cjfa-3260	65	22	of	of	ADP
cjfa-3260	65	23	companies	company	NOUN
cjfa-3260	65	24	expect	expect	VERB
cjfa-3260	65	25	a	a	DET
cjfa-3260	65	26	risk	risk	NOUN
cjfa-3260	65	27	-	-	PUNCT
cjfa-3260	65	28	free	free	ADJ
cjfa-3260	65	29	rate	rate	NOUN
cjfa-3260	65	30	of	of	ADP
cjfa-3260	65	31	return	return	NOUN
cjfa-3260	65	32	on	on	ADP
cjfa-3260	65	33	invested	invest	VERB
cjfa-3260	65	34	capital	capital	NOUN
cjfa-3260	65	35	.	.	PUNCT
cjfa-3260	66	1	to	to	PART
cjfa-3260	66	2	investigate	investigate	VERB
cjfa-3260	66	3	the	the	DET
cjfa-3260	66	4	relationship	relationship	NOUN
cjfa-3260	66	5	between	between	ADP
cjfa-3260	66	6	fundamental	fundamental	ADJ
cjfa-3260	66	7	accounting	accounting	NOUN
cjfa-3260	66	8	information	information	NOUN
cjfa-3260	66	9	announced	announce	VERB
cjfa-3260	66	10	by	by	ADP
cjfa-3260	66	11	banks	bank	NOUN
cjfa-3260	66	12	and	and	CCONJ
cjfa-3260	66	13	their	their	PRON
cjfa-3260	66	14	market	market	NOUN
cjfa-3260	66	15	value	value	NOUN
cjfa-3260	66	16	,	,	PUNCT
cjfa-3260	66	17	the	the	DET
cjfa-3260	66	18	following	follow	VERB
cjfa-3260	66	19	multiple	multiple	ADJ
cjfa-3260	66	20	regression	regression	NOUN
cjfa-3260	66	21	function	function	NOUN
cjfa-3260	66	22	was	be	AUX
cjfa-3260	66	23	used	use	VERB
cjfa-3260	66	24	:	:	PUNCT
cjfa-3260	66	25	ing	e	VERB
cjfa-3260	66	26	only	only	ADV
cjfa-3260	66	27	on	on	ADP
cjfa-3260	66	28	banking	banking	NOUN
cjfa-3260	66	29	industry	industry	NOUN
cjfa-3260	66	30	,	,	PUNCT
cjfa-3260	66	31	that	that	PRON
cjfa-3260	66	32	exhibits	exhibit	VERB
cjfa-3260	66	33	a	a	DET
cjfa-3260	66	34	high	high	ADJ
cjfa-3260	66	35	degree	degree	NOUN
cjfa-3260	66	36	of	of	ADP
cjfa-3260	66	37	homogeneity	homogeneity	NOUN
cjfa-3260	66	38	in	in	ADP
cjfa-3260	66	39	operations	operation	NOUN
cjfa-3260	66	40	,	,	PUNCT
cjfa-3260	66	41	reduces	reduce	VERB
cjfa-3260	66	42	cross	cross	ADJ
cjfa-3260	66	43	-	-	ADJ
cjfa-3260	66	44	sectional	sectional	ADJ
cjfa-3260	66	45	variation	variation	NOUN
cjfa-3260	66	46	in	in	ADP
cjfa-3260	66	47	factors	factor	NOUN
cjfa-3260	66	48	that	that	PRON
cjfa-3260	66	49	might	might	AUX
cjfa-3260	66	50	affect	affect	VERB
cjfa-3260	66	51	estimates	estimate	NOUN
cjfa-3260	66	52	of	of	ADP
cjfa-3260	66	53	models	model	NOUN
cjfa-3260	66	54	’	'	PUNCT
cjfa-3260	66	55	parameters	parameter	NOUN
cjfa-3260	66	56	(	(	PUNCT
cjfa-3260	66	57	beaver	beaver	PROPN
cjfa-3260	66	58	,	,	PUNCT
cjfa-3260	66	59	eger	eger	PROPN
cjfa-3260	66	60	,	,	PUNCT
cjfa-3260	66	61	ryan	ryan	PROPN
cjfa-3260	66	62	,	,	PUNCT
cjfa-3260	66	63	wolfson	wolfson	PROPN
cjfa-3260	66	64	1989	1989	NUM
cjfa-3260	66	65	;	;	PUNCT
cjfa-3260	66	66	beaver	beaver	NOUN
cjfa-3260	66	67	,	,	PUNCT
cjfa-3260	66	68	mcanally	mcanally	ADV
cjfa-3260	66	69	,	,	PUNCT
cjfa-3260	66	70	stinson	stinson	NOUN
cjfa-3260	66	71	1997	1997	NUM
cjfa-3260	66	72	)	)	PUNCT
cjfa-3260	66	73	.	.	PUNCT
cjfa-3260	67	1	main	main	ADJ
cjfa-3260	67	2	advantages	advantage	NOUN
cjfa-3260	67	3	of	of	ADP
cjfa-3260	67	4	the	the	DET
cjfa-3260	67	5	ohlson	ohlson	NOUN
cjfa-3260	67	6	(	(	PUNCT
cjfa-3260	67	7	1995	1995	NUM
cjfa-3260	67	8	)	)	PUNCT
cjfa-3260	67	9	model	model	NOUN
cjfa-3260	67	10	for	for	ADP
cjfa-3260	67	11	examining	examine	VERB
cjfa-3260	67	12	the	the	DET
cjfa-3260	67	13	value	value	NOUN
cjfa-3260	67	14	relevance	relevance	NOUN
cjfa-3260	67	15	of	of	ADP
cjfa-3260	67	16	accounting	accounting	NOUN
cjfa-3260	67	17	information	information	NOUN
cjfa-3260	67	18	are	be	AUX
cjfa-3260	67	19	its	its	PRON
cjfa-3260	67	20	strong	strong	ADJ
cjfa-3260	67	21	embedment	embedment	NOUN
cjfa-3260	67	22	in	in	ADP
cjfa-3260	67	23	the	the	DET
cjfa-3260	67	24	neoclassical	neoclassical	ADJ
cjfa-3260	67	25	theory	theory	NOUN
cjfa-3260	67	26	of	of	ADP
cjfa-3260	67	27	finance	finance	NOUN
cjfa-3260	67	28	,	,	PUNCT
cjfa-3260	67	29	simplicity	simplicity	NOUN
cjfa-3260	67	30	,	,	PUNCT
cjfa-3260	67	31	and	and	CCONJ
cjfa-3260	67	32	the	the	DET
cjfa-3260	67	33	results	result	NOUN
cjfa-3260	67	34	of	of	ADP
cjfa-3260	67	35	many	many	ADJ
cjfa-3260	67	36	empirical	empirical	ADJ
cjfa-3260	67	37	studies	study	NOUN
cjfa-3260	67	38	conducted	conduct	VERB
cjfa-3260	67	39	in	in	ADP
cjfa-3260	67	40	the	the	DET
cjfa-3260	67	41	developed	develop	VERB
cjfa-3260	67	42	capital	capital	NOUN
cjfa-3260	67	43	markets	market	NOUN
cjfa-3260	67	44	,	,	PUNCT
cjfa-3260	67	45	indicating	indicate	VERB
cjfa-3260	67	46	its	its	PRON
cjfa-3260	67	47	usefulness	usefulness	NOUN
cjfa-3260	67	48	.	.	PUNCT
cjfa-3260	68	1	although	although	SCONJ
cjfa-3260	68	2	most	most	ADJ
cjfa-3260	68	3	of	of	ADP
cjfa-3260	68	4	those	those	DET
cjfa-3260	68	5	studies	study	NOUN
cjfa-3260	68	6	exclude	exclude	VERB
cjfa-3260	68	7	banks	bank	NOUN
cjfa-3260	68	8	from	from	ADP
cjfa-3260	68	9	the	the	DET
cjfa-3260	68	10	examined	examine	VERB
cjfa-3260	68	11	samples	sample	NOUN
cjfa-3260	68	12	of	of	ADP
cjfa-3260	68	13	companies	company	NOUN
cjfa-3260	68	14	,	,	PUNCT
cjfa-3260	68	15	the	the	DET
cjfa-3260	68	16	model	model	NOUN
cjfa-3260	68	17	appears	appear	VERB
cjfa-3260	68	18	particularly	particularly	ADV
cjfa-3260	68	19	appropriate	appropriate	ADJ
cjfa-3260	68	20	for	for	ADP
cjfa-3260	68	21	testing	test	VERB
cjfa-3260	68	22	the	the	DET
cjfa-3260	68	23	value	value	NOUN
cjfa-3260	68	24	relevance	relevance	NOUN
cjfa-3260	68	25	in	in	ADP
cjfa-3260	68	26	the	the	DET
cjfa-3260	68	27	context	context	NOUN
cjfa-3260	68	28	of	of	ADP
cjfa-3260	68	29	banking	banking	NOUN
cjfa-3260	68	30	sector	sector	NOUN
cjfa-3260	68	31	(	(	PUNCT
cjfa-3260	68	32	kohlbeck	kohlbeck	PROPN
cjfa-3260	68	33	,	,	PUNCT
cjfa-3260	68	34	warfield	warfield	NOUN
cjfa-3260	68	35	2007	2007	NUM
cjfa-3260	68	36	,	,	PUNCT
cjfa-3260	68	37	24	24	NUM
cjfa-3260	68	38	)	)	PUNCT
cjfa-3260	68	39	.	.	PUNCT
cjfa-3260	69	1	it	it	PRON
cjfa-3260	69	2	should	should	AUX
cjfa-3260	69	3	be	be	AUX
cjfa-3260	69	4	noticed	notice	VERB
cjfa-3260	69	5	,	,	PUNCT
cjfa-3260	69	6	however	however	ADV
cjfa-3260	69	7	,	,	PUNCT
cjfa-3260	69	8	that	that	SCONJ
cjfa-3260	69	9	the	the	DET
cjfa-3260	69	10	model	model	NOUN
cjfa-3260	69	11	has	have	VERB
cjfa-3260	69	12	also	also	ADV
cjfa-3260	69	13	some	some	DET
cjfa-3260	69	14	limitations	limitation	NOUN
cjfa-3260	69	15	resulting	result	VERB
cjfa-3260	69	16	from	from	ADP
cjfa-3260	69	17	simplifying	simplify	VERB
cjfa-3260	69	18	assumption	assumption	NOUN
cjfa-3260	69	19	that	that	SCONJ
cjfa-3260	69	20	the	the	DET
cjfa-3260	69	21	owners	owner	NOUN
cjfa-3260	69	22	of	of	ADP
cjfa-3260	69	23	companies	company	NOUN
cjfa-3260	69	24	expect	expect	VERB
cjfa-3260	69	25	a	a	DET
cjfa-3260	69	26	risk	risk	NOUN
cjfa-3260	69	27	-	-	PUNCT
cjfa-3260	69	28	free	free	ADJ
cjfa-3260	69	29	rate	rate	NOUN
cjfa-3260	69	30	of	of	ADP
cjfa-3260	69	31	return	return	NOUN
cjfa-3260	69	32	on	on	ADP
cjfa-3260	69	33	invested	invest	VERB
cjfa-3260	69	34	capital	capital	NOUN
cjfa-3260	69	35	.	.	PUNCT
cjfa-3260	70	1	to	to	PART
cjfa-3260	70	2	investigate	investigate	VERB
cjfa-3260	70	3	the	the	DET
cjfa-3260	70	4	relationship	relationship	NOUN
cjfa-3260	70	5	between	between	ADP
cjfa-3260	70	6	fundamental	fundamental	ADJ
cjfa-3260	70	7	accounting	accounting	NOUN
cjfa-3260	70	8	information	information	NOUN
cjfa-3260	70	9	announced	announce	VERB
cjfa-3260	70	10	by	by	ADP
cjfa-3260	70	11	banks	bank	NOUN
cjfa-3260	70	12	and	and	CCONJ
cjfa-3260	70	13	their	their	PRON
cjfa-3260	70	14	market	market	NOUN
cjfa-3260	70	15	value	value	NOUN
cjfa-3260	70	16	,	,	PUNCT
cjfa-3260	70	17	the	the	DET
cjfa-3260	70	18	following	follow	VERB
cjfa-3260	70	19	multiple	multiple	ADJ
cjfa-3260	70	20	regression	regression	NOUN
cjfa-3260	70	21	function	function	NOUN
cjfa-3260	70	22	was	be	AUX
cjfa-3260	70	23	used	use	VERB
cjfa-3260	70	24	:	:	PUNCT
cjfa-3260	70	25	�	�	PROPN
cjfa-3260	70	26	�	�	PROPN
cjfa-3260	70	27	�	�	PROPN
cjfa-3260	70	28	�	�	PROPN
cjfa-3260	70	29	�	�	PROPN
cjfa-3260	70	30	�	�	PROPN
cjfa-3260	70	31	�	�	PROPN
cjfa-3260	70	32	�	�	PROPN
cjfa-3260	70	33	�	�	PROPN
cjfa-3260	70	34	∙	∙	PROPN
cjfa-3260	70	35	�	�	PROPN
cjfa-3260	70	36	�	�	PROPN
cjfa-3260	70	37	�	�	PROPN
cjfa-3260	70	38	�	�	PROPN
cjfa-3260	70	39	�	�	PROPN
cjfa-3260	70	40	∙	∙	PROPN
cjfa-3260	70	41	�	�	PROPN
cjfa-3260	70	42	�	�	PROPN
cjfa-3260	70	43	�	�	PROPN
cjfa-3260	70	44	�	�	PROPN
cjfa-3260	70	45	�	�	PROPN
cjfa-3260	70	46	�	�	PROPN
cjfa-3260	70	47	(	(	PUNCT
cjfa-3260	70	48	1	1	NUM
cjfa-3260	70	49	)	)	PUNCT
cjfa-3260	71	1	where	where	SCONJ
cjfa-3260	71	2	:	:	PUNCT
cjfa-3260	71	3	−	−	PROPN
cjfa-3260	71	4	tp~	tp~	PROPN
cjfa-3260	71	5	–	–	PUNCT
cjfa-3260	71	6	closing	close	VERB
cjfa-3260	71	7	price	price	NOUN
cjfa-3260	71	8	of	of	ADP
cjfa-3260	71	9	a	a	DET
cjfa-3260	71	10	bank	bank	NOUN
cjfa-3260	71	11	’s	’s	PART
cjfa-3260	71	12	share	share	NOUN
cjfa-3260	71	13	at	at	ADP
cjfa-3260	71	14	the	the	DET
cjfa-3260	71	15	end	end	NOUN
cjfa-3260	71	16	of	of	ADP
cjfa-3260	71	17	period	period	NOUN
cjfa-3260	71	18	t	t	NOUN
cjfa-3260	71	19	;	;	PUNCT
cjfa-3260	71	20	−	−	PROPN
cjfa-3260	71	21	α0	α0	ADJ
cjfa-3260	71	22	–	–	PUNCT
cjfa-3260	71	23	intercept	intercept	NOUN
cjfa-3260	71	24	;	;	PUNCT
cjfa-3260	71	25	−	−	PROPN
cjfa-3260	71	26	α1	α1	PROPN
cjfa-3260	71	27	,	,	PUNCT
cjfa-3260	71	28	α2	α2	ADJ
cjfa-3260	71	29	–	–	PUNCT
cjfa-3260	71	30	structural	structural	ADJ
cjfa-3260	71	31	parameters	parameter	NOUN
cjfa-3260	71	32	;	;	PUNCT
cjfa-3260	71	33	−	−	PROPN
cjfa-3260	71	34	bt	bt	NOUN
cjfa-3260	71	35	–	–	PUNCT
cjfa-3260	71	36	consolidated	consolidated	ADJ
cjfa-3260	71	37	book	book	NOUN
cjfa-3260	71	38	value	value	NOUN
cjfa-3260	71	39	per	per	ADP
cjfa-3260	71	40	share	share	NOUN
cjfa-3260	71	41	at	at	ADP
cjfa-3260	71	42	the	the	DET
cjfa-3260	71	43	end	end	NOUN
cjfa-3260	71	44	of	of	ADP
cjfa-3260	71	45	period	period	NOUN
cjfa-3260	71	46	t	t	PROPN
cjfa-3260	71	47	,	,	PUNCT
cjfa-3260	71	48	−	−	PROPN
cjfa-3260	71	49	11	11	NUM
cjfa-3260	71	50			ADJ
cjfa-3260	71	51			NOUN
cjfa-3260	71	52	tft	tft	VERB
cjfa-3260	71	53	a	a	DET
cjfa-3260	71	54	t	t	NOUN
cjfa-3260	71	55	brxx	brxx	PROPN
cjfa-3260	71	56	t	t	PROPN
cjfa-3260	71	57	consolidated	consolidate	VERB
cjfa-3260	71	58	residual	residual	ADJ
cjfa-3260	71	59	income	income	NOUN
cjfa-3260	71	60	per	per	ADP
cjfa-3260	71	61	share	share	NOUN
cjfa-3260	71	62	at	at	ADP
cjfa-3260	71	63	the	the	DET
cjfa-3260	71	64	end	end	NOUN
cjfa-3260	71	65	of	of	ADP
cjfa-3260	71	66	period	period	NOUN
cjfa-3260	71	67	t	t	PROPN
cjfa-3260	71	68	,	,	PUNCT
cjfa-3260	71	69	where	where	SCONJ
cjfa-3260	71	70	rft-1	rft-1	ADV
cjfa-3260	71	71	is	be	AUX
cjfa-3260	71	72	a	a	DET
cjfa-3260	71	73	risk	risk	NOUN
cjfa-3260	71	74	-	-	PUNCT
cjfa-3260	71	75	free	free	ADJ
cjfa-3260	71	76	rate	rate	NOUN
cjfa-3260	71	77	at	at	ADP
cjfa-3260	71	78	the	the	DET
cjfa-3260	71	79	end	end	NOUN
cjfa-3260	71	80	of	of	ADP
cjfa-3260	71	81	period	period	NOUN
cjfa-3260	71	82	t-1	t-1	PROPN
cjfa-3260	71	83	;	;	PUNCT
cjfa-3260	71	84	−	−	PROPN
cjfa-3260	71	85	εt	εt	PROPN
cjfa-3260	71	86	–	–	PUNCT
cjfa-3260	71	87	error	error	NOUN
cjfa-3260	71	88	term	term	NOUN
cjfa-3260	71	89	.	.	PUNCT
cjfa-3260	72	1	the	the	DET
cjfa-3260	72	2	calculation	calculation	NOUN
cjfa-3260	72	3	of	of	ADP
cjfa-3260	72	4	residual	residual	ADJ
cjfa-3260	72	5	incomes	income	NOUN
cjfa-3260	72	6	was	be	AUX
cjfa-3260	72	7	based	base	VERB
cjfa-3260	72	8	on	on	ADP
cjfa-3260	72	9	the	the	DET
cjfa-3260	72	10	original	original	ADJ
cjfa-3260	72	11	ohlson	ohlson	NOUN
cjfa-3260	72	12	’s	’s	PART
cjfa-3260	72	13	(	(	PUNCT
cjfa-3260	72	14	1995	1995	NUM
cjfa-3260	72	15	)	)	PUNCT
cjfa-3260	72	16	approach	approach	NOUN
cjfa-3260	72	17	,	,	PUNCT
cjfa-3260	72	18	which	which	PRON
cjfa-3260	72	19	assumes	assume	VERB
cjfa-3260	72	20	that	that	SCONJ
cjfa-3260	72	21	the	the	DET
cjfa-3260	72	22	owners	owner	NOUN
cjfa-3260	72	23	of	of	ADP
cjfa-3260	72	24	companies	company	NOUN
cjfa-3260	72	25	expect	expect	VERB
cjfa-3260	72	26	a	a	DET
cjfa-3260	72	27	risk	risk	NOUN
cjfa-3260	72	28	-	-	PUNCT
cjfa-3260	72	29	free	free	ADJ
cjfa-3260	72	30	rate	rate	NOUN
cjfa-3260	72	31	of	of	ADP
cjfa-3260	72	32	return	return	NOUN
cjfa-3260	72	33	on	on	ADP
cjfa-3260	72	34	invested	invest	VERB
cjfa-3260	72	35	capital	capital	NOUN
cjfa-3260	72	36	.	.	PUNCT
cjfa-3260	73	1	the	the	DET
cjfa-3260	73	2	risk	risk	NOUN
cjfa-3260	73	3	-	-	PUNCT
cjfa-3260	73	4	free	free	ADJ
cjfa-3260	73	5	rate	rate	NOUN
cjfa-3260	73	6	was	be	AUX
cjfa-3260	73	7	taken	take	VERB
cjfa-3260	73	8	as	as	ADP
cjfa-3260	73	9	the	the	DET
cjfa-3260	73	10	average	average	ADJ
cjfa-3260	73	11	annual	annual	ADJ
cjfa-3260	73	12	yield	yield	NOUN
cjfa-3260	73	13	of	of	ADP
cjfa-3260	73	14	the	the	DET
cjfa-3260	73	15	polish	polish	ADJ
cjfa-3260	73	16	52week	52week	NUM
cjfa-3260	73	17	treasury	treasury	NOUN
cjfa-3260	73	18	bills	bill	NOUN
cjfa-3260	73	19	.	.	PUNCT
cjfa-3260	74	1	the	the	DET
cjfa-3260	74	2	estimates	estimate	NOUN
cjfa-3260	74	3	of	of	ADP
cjfa-3260	74	4	parameters	parameter	NOUN
cjfa-3260	74	5	α1	α1	PROPN
cjfa-3260	74	6	and	and	CCONJ
cjfa-3260	74	7	α2	α2	NOUN
cjfa-3260	74	8	are	be	AUX
cjfa-3260	74	9	expected	expect	VERB
cjfa-3260	74	10	to	to	PART
cjfa-3260	74	11	be	be	AUX
cjfa-3260	74	12	positive	positive	ADJ
cjfa-3260	74	13	.	.	PUNCT
cjfa-3260	75	1	the	the	DET
cjfa-3260	75	2	presence	presence	NOUN
cjfa-3260	75	3	of	of	ADP
cjfa-3260	75	4	error	error	NOUN
cjfa-3260	75	5	term	term	NOUN
cjfa-3260	75	6	serves	serve	VERB
cjfa-3260	75	7	for	for	ADP
cjfa-3260	75	8	capturing	capture	VERB
cjfa-3260	75	9	the	the	DET
cjfa-3260	75	10	influence	influence	NOUN
cjfa-3260	75	11	of	of	ADP
cjfa-3260	75	12	potential	potential	ADJ
cjfa-3260	75	13	factors	factor	NOUN
cjfa-3260	75	14	not	not	PART
cjfa-3260	75	15	included	include	VERB
cjfa-3260	75	16	in	in	ADP
cjfa-3260	75	17	the	the	DET
cjfa-3260	75	18	model	model	NOUN
cjfa-3260	75	19	.	.	PUNCT
cjfa-3260	76	1	in	in	ADP
cjfa-3260	76	2	order	order	NOUN
cjfa-3260	76	3	to	to	PART
cjfa-3260	76	4	investigate	investigate	VERB
cjfa-3260	76	5	the	the	DET
cjfa-3260	76	6	impact	impact	NOUN
cjfa-3260	76	7	of	of	ADP
cjfa-3260	76	8	ifrs	ifrs	NOUN
cjfa-3260	76	9	on	on	ADP
cjfa-3260	76	10	value	value	NOUN
cjfa-3260	76	11	relevance	relevance	NOUN
cjfa-3260	76	12	of	of	ADP
cjfa-3260	76	13	accounting	accounting	NOUN
cjfa-3260	76	14	information	information	NOUN
cjfa-3260	76	15	published	publish	VERB
cjfa-3260	76	16	by	by	ADP
cjfa-3260	76	17	the	the	DET
cjfa-3260	76	18	banks	bank	NOUN
cjfa-3260	76	19	,	,	PUNCT
cjfa-3260	76	20	in	in	ADP
cjfa-3260	76	21	accordance	accordance	NOUN
cjfa-3260	76	22	with	with	ADP
cjfa-3260	76	23	the	the	DET
cjfa-3260	76	24	approach	approach	NOUN
cjfa-3260	76	25	proposed	propose	VERB
cjfa-3260	76	26	by	by	ADP
cjfa-3260	76	27	karğin	karğin	PROPN
cjfa-3260	76	28	(	(	PUNCT
cjfa-3260	76	29	2013	2013	NUM
cjfa-3260	76	30	)	)	PUNCT
cjfa-3260	76	31	,	,	PUNCT
cjfa-3260	76	32	the	the	DET
cjfa-3260	76	33	following	follow	VERB
cjfa-3260	76	34	regression	regression	NOUN
cjfa-3260	76	35	was	be	AUX
cjfa-3260	76	36	applied	apply	VERB
cjfa-3260	76	37	:	:	PUNCT
cjfa-3260	76	38	�	�	PROPN
cjfa-3260	76	39	�	�	PROPN
cjfa-3260	76	40	�	�	PROPN
cjfa-3260	76	41	�	�	PROPN
cjfa-3260	76	42	�	�	PROPN
cjfa-3260	76	43	�	�	PROPN
cjfa-3260	76	44	�	�	PROPN
cjfa-3260	76	45	�	�	PROPN
cjfa-3260	76	46	�	�	PROPN
cjfa-3260	76	47	�	�	PROPN
cjfa-3260	76	48	∙	∙	PROPN
cjfa-3260	76	49	�	�	PROPN
cjfa-3260	76	50	�	�	PROPN
cjfa-3260	76	51	�	�	PROPN
cjfa-3260	76	52	�	�	PROPN
cjfa-3260	76	53	�	�	PROPN
cjfa-3260	76	54	∙	∙	PROPN
cjfa-3260	76	55	�	�	PROPN
cjfa-3260	76	56	�	�	PROPN
cjfa-3260	76	57	�	�	PROPN
cjfa-3260	76	58	�	�	PROPN
cjfa-3260	76	59	�	�	PROPN
cjfa-3260	76	60	∙	∙	PROPN
cjfa-3260	76	61	�	�	PROPN
cjfa-3260	76	62	�	�	PROPN
cjfa-3260	76	63	�	�	PROPN
cjfa-3260	76	64	�	�	PROPN
cjfa-3260	76	65	�	�	PROPN
cjfa-3260	76	66	�	�	PROPN
cjfa-3260	76	67	∙	∙	PROPN
cjfa-3260	76	68	�	�	PROPN
cjfa-3260	76	69	�	�	PROPN
cjfa-3260	76	70	�	�	PROPN
cjfa-3260	76	71	∙	∙	PROPN
cjfa-3260	76	72	�	�	PROPN
cjfa-3260	76	73	�	�	PROPN
cjfa-3260	76	74	�	�	PROPN
cjfa-3260	76	75	�	�	PROPN
cjfa-3260	76	76	�	�	PROPN
cjfa-3260	76	77	�	�	PROPN
cjfa-3260	76	78	∙	∙	PROPN
cjfa-3260	76	79	�	�	PROPN
cjfa-3260	76	80	�	�	PROPN
cjfa-3260	76	81	�	�	PROPN
cjfa-3260	76	82	∙	∙	PROPN
cjfa-3260	76	83	�	�	PROPN
cjfa-3260	76	84	�	�	PROPN
cjfa-3260	76	85	�	�	PROPN
cjfa-3260	76	86	�	�	PROPN
cjfa-3260	76	87	�	�	PROPN
cjfa-3260	76	88	�	�	PROPN
cjfa-3260	76	89	�	�	PROPN
cjfa-3260	76	90	(	(	PUNCT
cjfa-3260	76	91	2	2	NUM
cjfa-3260	76	92	)	)	PUNCT
cjfa-3260	76	93	(	(	PUNCT
cjfa-3260	76	94	1	1	X
cjfa-3260	76	95	)	)	PUNCT
cjfa-3260	76	96	where	where	SCONJ
cjfa-3260	76	97	:	:	PUNCT
cjfa-3260	76	98	ing	e	VERB
cjfa-3260	76	99	only	only	ADV
cjfa-3260	76	100	on	on	ADP
cjfa-3260	76	101	banking	banking	NOUN
cjfa-3260	76	102	industry	industry	NOUN
cjfa-3260	76	103	,	,	PUNCT
cjfa-3260	76	104	that	that	PRON
cjfa-3260	76	105	exhibits	exhibit	VERB
cjfa-3260	76	106	a	a	DET
cjfa-3260	76	107	high	high	ADJ
cjfa-3260	76	108	degree	degree	NOUN
cjfa-3260	76	109	of	of	ADP
cjfa-3260	76	110	homogeneity	homogeneity	NOUN
cjfa-3260	76	111	in	in	ADP
cjfa-3260	76	112	operations	operation	NOUN
cjfa-3260	76	113	,	,	PUNCT
cjfa-3260	76	114	reduces	reduce	VERB
cjfa-3260	76	115	cross	cross	ADJ
cjfa-3260	76	116	-	-	ADJ
cjfa-3260	76	117	sectional	sectional	ADJ
cjfa-3260	76	118	variation	variation	NOUN
cjfa-3260	76	119	in	in	ADP
cjfa-3260	76	120	factors	factor	NOUN
cjfa-3260	76	121	that	that	PRON
cjfa-3260	76	122	might	might	AUX
cjfa-3260	76	123	affect	affect	VERB
cjfa-3260	76	124	estimates	estimate	NOUN
cjfa-3260	76	125	of	of	ADP
cjfa-3260	76	126	models	model	NOUN
cjfa-3260	76	127	’	'	PUNCT
cjfa-3260	76	128	parameters	parameter	NOUN
cjfa-3260	76	129	(	(	PUNCT
cjfa-3260	76	130	beaver	beaver	PROPN
cjfa-3260	76	131	,	,	PUNCT
cjfa-3260	76	132	eger	eger	PROPN
cjfa-3260	76	133	,	,	PUNCT
cjfa-3260	76	134	ryan	ryan	PROPN
cjfa-3260	76	135	,	,	PUNCT
cjfa-3260	76	136	wolfson	wolfson	PROPN
cjfa-3260	76	137	1989	1989	NUM
cjfa-3260	76	138	;	;	PUNCT
cjfa-3260	76	139	beaver	beaver	NOUN
cjfa-3260	76	140	,	,	PUNCT
cjfa-3260	76	141	mcanally	mcanally	ADV
cjfa-3260	76	142	,	,	PUNCT
cjfa-3260	76	143	stinson	stinson	NOUN
cjfa-3260	76	144	1997	1997	NUM
cjfa-3260	76	145	)	)	PUNCT
cjfa-3260	76	146	.	.	PUNCT
cjfa-3260	77	1	main	main	ADJ
cjfa-3260	77	2	advantages	advantage	NOUN
cjfa-3260	77	3	of	of	ADP
cjfa-3260	77	4	the	the	DET
cjfa-3260	77	5	ohlson	ohlson	NOUN
cjfa-3260	77	6	(	(	PUNCT
cjfa-3260	77	7	1995	1995	NUM
cjfa-3260	77	8	)	)	PUNCT
cjfa-3260	77	9	model	model	NOUN
cjfa-3260	77	10	for	for	ADP
cjfa-3260	77	11	examining	examine	VERB
cjfa-3260	77	12	the	the	DET
cjfa-3260	77	13	value	value	NOUN
cjfa-3260	77	14	relevance	relevance	NOUN
cjfa-3260	77	15	of	of	ADP
cjfa-3260	77	16	accounting	accounting	NOUN
cjfa-3260	77	17	information	information	NOUN
cjfa-3260	77	18	are	be	AUX
cjfa-3260	77	19	its	its	PRON
cjfa-3260	77	20	strong	strong	ADJ
cjfa-3260	77	21	embedment	embedment	NOUN
cjfa-3260	77	22	in	in	ADP
cjfa-3260	77	23	the	the	DET
cjfa-3260	77	24	neoclassical	neoclassical	ADJ
cjfa-3260	77	25	theory	theory	NOUN
cjfa-3260	77	26	of	of	ADP
cjfa-3260	77	27	finance	finance	NOUN
cjfa-3260	77	28	,	,	PUNCT
cjfa-3260	77	29	simplicity	simplicity	NOUN
cjfa-3260	77	30	,	,	PUNCT
cjfa-3260	77	31	and	and	CCONJ
cjfa-3260	77	32	the	the	DET
cjfa-3260	77	33	results	result	NOUN
cjfa-3260	77	34	of	of	ADP
cjfa-3260	77	35	many	many	ADJ
cjfa-3260	77	36	empirical	empirical	ADJ
cjfa-3260	77	37	studies	study	NOUN
cjfa-3260	77	38	conducted	conduct	VERB
cjfa-3260	77	39	in	in	ADP
cjfa-3260	77	40	the	the	DET
cjfa-3260	77	41	developed	develop	VERB
cjfa-3260	77	42	capital	capital	NOUN
cjfa-3260	77	43	markets	market	NOUN
cjfa-3260	77	44	,	,	PUNCT
cjfa-3260	77	45	indicating	indicate	VERB
cjfa-3260	77	46	its	its	PRON
cjfa-3260	77	47	usefulness	usefulness	NOUN
cjfa-3260	77	48	.	.	PUNCT
cjfa-3260	78	1	although	although	SCONJ
cjfa-3260	78	2	most	most	ADJ
cjfa-3260	78	3	of	of	ADP
cjfa-3260	78	4	those	those	DET
cjfa-3260	78	5	studies	study	NOUN
cjfa-3260	78	6	exclude	exclude	VERB
cjfa-3260	78	7	banks	bank	NOUN
cjfa-3260	78	8	from	from	ADP
cjfa-3260	78	9	the	the	DET
cjfa-3260	78	10	examined	examine	VERB
cjfa-3260	78	11	samples	sample	NOUN
cjfa-3260	78	12	of	of	ADP
cjfa-3260	78	13	companies	company	NOUN
cjfa-3260	78	14	,	,	PUNCT
cjfa-3260	78	15	the	the	DET
cjfa-3260	78	16	model	model	NOUN
cjfa-3260	78	17	appears	appear	VERB
cjfa-3260	78	18	particularly	particularly	ADV
cjfa-3260	78	19	appropriate	appropriate	ADJ
cjfa-3260	78	20	for	for	ADP
cjfa-3260	78	21	testing	test	VERB
cjfa-3260	78	22	the	the	DET
cjfa-3260	78	23	value	value	NOUN
cjfa-3260	78	24	relevance	relevance	NOUN
cjfa-3260	78	25	in	in	ADP
cjfa-3260	78	26	the	the	DET
cjfa-3260	78	27	context	context	NOUN
cjfa-3260	78	28	of	of	ADP
cjfa-3260	78	29	banking	banking	NOUN
cjfa-3260	78	30	sector	sector	NOUN
cjfa-3260	78	31	(	(	PUNCT
cjfa-3260	78	32	kohlbeck	kohlbeck	PROPN
cjfa-3260	78	33	,	,	PUNCT
cjfa-3260	78	34	warfield	warfield	NOUN
cjfa-3260	78	35	2007	2007	NUM
cjfa-3260	78	36	,	,	PUNCT
cjfa-3260	78	37	24	24	NUM
cjfa-3260	78	38	)	)	PUNCT
cjfa-3260	78	39	.	.	PUNCT
cjfa-3260	79	1	it	it	PRON
cjfa-3260	79	2	should	should	AUX
cjfa-3260	79	3	be	be	AUX
cjfa-3260	79	4	noticed	notice	VERB
cjfa-3260	79	5	,	,	PUNCT
cjfa-3260	79	6	however	however	ADV
cjfa-3260	79	7	,	,	PUNCT
cjfa-3260	79	8	that	that	SCONJ
cjfa-3260	79	9	the	the	DET
cjfa-3260	79	10	model	model	NOUN
cjfa-3260	79	11	has	have	VERB
cjfa-3260	79	12	also	also	ADV
cjfa-3260	79	13	some	some	DET
cjfa-3260	79	14	limitations	limitation	NOUN
cjfa-3260	79	15	resulting	result	VERB
cjfa-3260	79	16	from	from	ADP
cjfa-3260	79	17	simplifying	simplify	VERB
cjfa-3260	79	18	assumption	assumption	NOUN
cjfa-3260	79	19	that	that	SCONJ
cjfa-3260	79	20	the	the	DET
cjfa-3260	79	21	owners	owner	NOUN
cjfa-3260	79	22	of	of	ADP
cjfa-3260	79	23	companies	company	NOUN
cjfa-3260	79	24	expect	expect	VERB
cjfa-3260	79	25	a	a	DET
cjfa-3260	79	26	risk	risk	NOUN
cjfa-3260	79	27	-	-	PUNCT
cjfa-3260	79	28	free	free	ADJ
cjfa-3260	79	29	rate	rate	NOUN
cjfa-3260	79	30	of	of	ADP
cjfa-3260	79	31	return	return	NOUN
cjfa-3260	79	32	on	on	ADP
cjfa-3260	79	33	invested	invest	VERB
cjfa-3260	79	34	capital	capital	NOUN
cjfa-3260	79	35	.	.	PUNCT
cjfa-3260	80	1	to	to	PART
cjfa-3260	80	2	investigate	investigate	VERB
cjfa-3260	80	3	the	the	DET
cjfa-3260	80	4	relationship	relationship	NOUN
cjfa-3260	80	5	between	between	ADP
cjfa-3260	80	6	fundamental	fundamental	ADJ
cjfa-3260	80	7	accounting	accounting	NOUN
cjfa-3260	80	8	information	information	NOUN
cjfa-3260	80	9	announced	announce	VERB
cjfa-3260	80	10	by	by	ADP
cjfa-3260	80	11	banks	bank	NOUN
cjfa-3260	80	12	and	and	CCONJ
cjfa-3260	80	13	their	their	PRON
cjfa-3260	80	14	market	market	NOUN
cjfa-3260	80	15	value	value	NOUN
cjfa-3260	80	16	,	,	PUNCT
cjfa-3260	80	17	the	the	DET
cjfa-3260	80	18	following	follow	VERB
cjfa-3260	80	19	multiple	multiple	ADJ
cjfa-3260	80	20	regression	regression	NOUN
cjfa-3260	80	21	function	function	NOUN
cjfa-3260	80	22	was	be	AUX
cjfa-3260	80	23	used	use	VERB
cjfa-3260	80	24	:	:	PUNCT
cjfa-3260	80	25	�	�	PROPN
cjfa-3260	80	26	�	�	PROPN
cjfa-3260	80	27	�	�	PROPN
cjfa-3260	80	28	�	�	PROPN
cjfa-3260	80	29	�	�	PROPN
cjfa-3260	80	30	�	�	PROPN
cjfa-3260	80	31	�	�	PROPN
cjfa-3260	80	32	�	�	PROPN
cjfa-3260	80	33	�	�	PROPN
cjfa-3260	80	34	∙	∙	PROPN
cjfa-3260	80	35	�	�	PROPN
cjfa-3260	80	36	�	�	PROPN
cjfa-3260	80	37	�	�	PROPN
cjfa-3260	80	38	�	�	PROPN
cjfa-3260	80	39	�	�	PROPN
cjfa-3260	80	40	∙	∙	PROPN
cjfa-3260	80	41	�	�	PROPN
cjfa-3260	80	42	�	�	PROPN
cjfa-3260	80	43	�	�	PROPN
cjfa-3260	80	44	�	�	PROPN
cjfa-3260	80	45	�	�	PROPN
cjfa-3260	80	46	�	�	PROPN
cjfa-3260	80	47	(	(	PUNCT
cjfa-3260	80	48	1	1	NUM
cjfa-3260	80	49	)	)	PUNCT
cjfa-3260	81	1	where	where	SCONJ
cjfa-3260	81	2	:	:	PUNCT
cjfa-3260	81	3	−	−	PROPN
cjfa-3260	81	4	tp~	tp~	PROPN
cjfa-3260	81	5	–	–	PUNCT
cjfa-3260	81	6	closing	close	VERB
cjfa-3260	81	7	price	price	NOUN
cjfa-3260	81	8	of	of	ADP
cjfa-3260	81	9	a	a	DET
cjfa-3260	81	10	bank	bank	NOUN
cjfa-3260	81	11	’s	’s	PART
cjfa-3260	81	12	share	share	NOUN
cjfa-3260	81	13	at	at	ADP
cjfa-3260	81	14	the	the	DET
cjfa-3260	81	15	end	end	NOUN
cjfa-3260	81	16	of	of	ADP
cjfa-3260	81	17	period	period	NOUN
cjfa-3260	81	18	t	t	NOUN
cjfa-3260	81	19	;	;	PUNCT
cjfa-3260	81	20	−	−	PROPN
cjfa-3260	81	21	α0	α0	ADJ
cjfa-3260	81	22	–	–	PUNCT
cjfa-3260	81	23	intercept	intercept	NOUN
cjfa-3260	81	24	;	;	PUNCT
cjfa-3260	81	25	−	−	PROPN
cjfa-3260	81	26	α1	α1	PROPN
cjfa-3260	81	27	,	,	PUNCT
cjfa-3260	81	28	α2	α2	ADJ
cjfa-3260	81	29	–	–	PUNCT
cjfa-3260	81	30	structural	structural	ADJ
cjfa-3260	81	31	parameters	parameter	NOUN
cjfa-3260	81	32	;	;	PUNCT
cjfa-3260	81	33	−	−	PROPN
cjfa-3260	81	34	bt	bt	NOUN
cjfa-3260	81	35	–	–	PUNCT
cjfa-3260	81	36	consolidated	consolidated	ADJ
cjfa-3260	81	37	book	book	NOUN
cjfa-3260	81	38	value	value	NOUN
cjfa-3260	81	39	per	per	ADP
cjfa-3260	81	40	share	share	NOUN
cjfa-3260	81	41	at	at	ADP
cjfa-3260	81	42	the	the	DET
cjfa-3260	81	43	end	end	NOUN
cjfa-3260	81	44	of	of	ADP
cjfa-3260	81	45	period	period	NOUN
cjfa-3260	81	46	t	t	PROPN
cjfa-3260	81	47	,	,	PUNCT
cjfa-3260	81	48	−	−	PROPN
cjfa-3260	81	49	11	11	NUM
cjfa-3260	81	50			ADJ
cjfa-3260	81	51			NOUN
cjfa-3260	81	52	tft	tft	VERB
cjfa-3260	81	53	a	a	DET
cjfa-3260	81	54	t	t	NOUN
cjfa-3260	81	55	brxx	brxx	PROPN
cjfa-3260	81	56	t	t	PROPN
cjfa-3260	81	57	consolidated	consolidate	VERB
cjfa-3260	81	58	residual	residual	ADJ
cjfa-3260	81	59	income	income	NOUN
cjfa-3260	81	60	per	per	ADP
cjfa-3260	81	61	share	share	NOUN
cjfa-3260	81	62	at	at	ADP
cjfa-3260	81	63	the	the	DET
cjfa-3260	81	64	end	end	NOUN
cjfa-3260	81	65	of	of	ADP
cjfa-3260	81	66	period	period	NOUN
cjfa-3260	81	67	t	t	PROPN
cjfa-3260	81	68	,	,	PUNCT
cjfa-3260	81	69	where	where	SCONJ
cjfa-3260	81	70	rft-1	rft-1	ADV
cjfa-3260	81	71	is	be	AUX
cjfa-3260	81	72	a	a	DET
cjfa-3260	81	73	risk	risk	NOUN
cjfa-3260	81	74	-	-	PUNCT
cjfa-3260	81	75	free	free	ADJ
cjfa-3260	81	76	rate	rate	NOUN
cjfa-3260	81	77	at	at	ADP
cjfa-3260	81	78	the	the	DET
cjfa-3260	81	79	end	end	NOUN
cjfa-3260	81	80	of	of	ADP
cjfa-3260	81	81	period	period	NOUN
cjfa-3260	81	82	t-1	t-1	PROPN
cjfa-3260	81	83	;	;	PUNCT
cjfa-3260	81	84	−	−	PROPN
cjfa-3260	81	85	εt	εt	PROPN
cjfa-3260	81	86	–	–	PUNCT
cjfa-3260	81	87	error	error	NOUN
cjfa-3260	81	88	term	term	NOUN
cjfa-3260	81	89	.	.	PUNCT
cjfa-3260	82	1	the	the	DET
cjfa-3260	82	2	calculation	calculation	NOUN
cjfa-3260	82	3	of	of	ADP
cjfa-3260	82	4	residual	residual	ADJ
cjfa-3260	82	5	incomes	income	NOUN
cjfa-3260	82	6	was	be	AUX
cjfa-3260	82	7	based	base	VERB
cjfa-3260	82	8	on	on	ADP
cjfa-3260	82	9	the	the	DET
cjfa-3260	82	10	original	original	ADJ
cjfa-3260	82	11	ohlson	ohlson	NOUN
cjfa-3260	82	12	’s	’s	PART
cjfa-3260	82	13	(	(	PUNCT
cjfa-3260	82	14	1995	1995	NUM
cjfa-3260	82	15	)	)	PUNCT
cjfa-3260	82	16	approach	approach	NOUN
cjfa-3260	82	17	,	,	PUNCT
cjfa-3260	82	18	which	which	PRON
cjfa-3260	82	19	assumes	assume	VERB
cjfa-3260	82	20	that	that	SCONJ
cjfa-3260	82	21	the	the	DET
cjfa-3260	82	22	owners	owner	NOUN
cjfa-3260	82	23	of	of	ADP
cjfa-3260	82	24	companies	company	NOUN
cjfa-3260	82	25	expect	expect	VERB
cjfa-3260	82	26	a	a	DET
cjfa-3260	82	27	risk	risk	NOUN
cjfa-3260	82	28	-	-	PUNCT
cjfa-3260	82	29	free	free	ADJ
cjfa-3260	82	30	rate	rate	NOUN
cjfa-3260	82	31	of	of	ADP
cjfa-3260	82	32	return	return	NOUN
cjfa-3260	82	33	on	on	ADP
cjfa-3260	82	34	invested	invest	VERB
cjfa-3260	82	35	capital	capital	NOUN
cjfa-3260	82	36	.	.	PUNCT
cjfa-3260	83	1	the	the	DET
cjfa-3260	83	2	risk	risk	NOUN
cjfa-3260	83	3	-	-	PUNCT
cjfa-3260	83	4	free	free	ADJ
cjfa-3260	83	5	rate	rate	NOUN
cjfa-3260	83	6	was	be	AUX
cjfa-3260	83	7	taken	take	VERB
cjfa-3260	83	8	as	as	ADP
cjfa-3260	83	9	the	the	DET
cjfa-3260	83	10	average	average	ADJ
cjfa-3260	83	11	annual	annual	ADJ
cjfa-3260	83	12	yield	yield	NOUN
cjfa-3260	83	13	of	of	ADP
cjfa-3260	83	14	the	the	DET
cjfa-3260	83	15	polish	polish	ADJ
cjfa-3260	83	16	52week	52week	NUM
cjfa-3260	83	17	treasury	treasury	NOUN
cjfa-3260	83	18	bills	bill	NOUN
cjfa-3260	83	19	.	.	PUNCT
cjfa-3260	84	1	the	the	DET
cjfa-3260	84	2	estimates	estimate	NOUN
cjfa-3260	84	3	of	of	ADP
cjfa-3260	84	4	parameters	parameter	NOUN
cjfa-3260	84	5	α1	α1	PROPN
cjfa-3260	84	6	and	and	CCONJ
cjfa-3260	84	7	α2	α2	NOUN
cjfa-3260	84	8	are	be	AUX
cjfa-3260	84	9	expected	expect	VERB
cjfa-3260	84	10	to	to	PART
cjfa-3260	84	11	be	be	AUX
cjfa-3260	84	12	positive	positive	ADJ
cjfa-3260	84	13	.	.	PUNCT
cjfa-3260	85	1	the	the	DET
cjfa-3260	85	2	presence	presence	NOUN
cjfa-3260	85	3	of	of	ADP
cjfa-3260	85	4	error	error	NOUN
cjfa-3260	85	5	term	term	NOUN
cjfa-3260	85	6	serves	serve	VERB
cjfa-3260	85	7	for	for	ADP
cjfa-3260	85	8	capturing	capture	VERB
cjfa-3260	85	9	the	the	DET
cjfa-3260	85	10	influence	influence	NOUN
cjfa-3260	85	11	of	of	ADP
cjfa-3260	85	12	potential	potential	ADJ
cjfa-3260	85	13	factors	factor	NOUN
cjfa-3260	85	14	not	not	PART
cjfa-3260	85	15	included	include	VERB
cjfa-3260	85	16	in	in	ADP
cjfa-3260	85	17	the	the	DET
cjfa-3260	85	18	model	model	NOUN
cjfa-3260	85	19	.	.	PUNCT
cjfa-3260	86	1	in	in	ADP
cjfa-3260	86	2	order	order	NOUN
cjfa-3260	86	3	to	to	PART
cjfa-3260	86	4	investigate	investigate	VERB
cjfa-3260	86	5	the	the	DET
cjfa-3260	86	6	impact	impact	NOUN
cjfa-3260	86	7	of	of	ADP
cjfa-3260	86	8	ifrs	ifrs	NOUN
cjfa-3260	86	9	on	on	ADP
cjfa-3260	86	10	value	value	NOUN
cjfa-3260	86	11	relevance	relevance	NOUN
cjfa-3260	86	12	of	of	ADP
cjfa-3260	86	13	accounting	accounting	NOUN
cjfa-3260	86	14	information	information	NOUN
cjfa-3260	86	15	published	publish	VERB
cjfa-3260	86	16	by	by	ADP
cjfa-3260	86	17	the	the	DET
cjfa-3260	86	18	banks	bank	NOUN
cjfa-3260	86	19	,	,	PUNCT
cjfa-3260	86	20	in	in	ADP
cjfa-3260	86	21	accordance	accordance	NOUN
cjfa-3260	86	22	with	with	ADP
cjfa-3260	86	23	the	the	DET
cjfa-3260	86	24	approach	approach	NOUN
cjfa-3260	86	25	proposed	propose	VERB
cjfa-3260	86	26	by	by	ADP
cjfa-3260	86	27	karğin	karğin	PROPN
cjfa-3260	86	28	(	(	PUNCT
cjfa-3260	86	29	2013	2013	NUM
cjfa-3260	86	30	)	)	PUNCT
cjfa-3260	86	31	,	,	PUNCT
cjfa-3260	86	32	the	the	DET
cjfa-3260	86	33	following	follow	VERB
cjfa-3260	86	34	regression	regression	NOUN
cjfa-3260	86	35	was	be	AUX
cjfa-3260	86	36	applied	apply	VERB
cjfa-3260	86	37	:	:	PUNCT
cjfa-3260	86	38	�	�	PROPN
cjfa-3260	86	39	�	�	PROPN
cjfa-3260	86	40	�	�	PROPN
cjfa-3260	86	41	�	�	PROPN
cjfa-3260	86	42	�	�	PROPN
cjfa-3260	86	43	�	�	PROPN
cjfa-3260	86	44	�	�	PROPN
cjfa-3260	86	45	�	�	PROPN
cjfa-3260	86	46	�	�	PROPN
cjfa-3260	86	47	�	�	PROPN
cjfa-3260	86	48	∙	∙	PROPN
cjfa-3260	86	49	�	�	PROPN
cjfa-3260	86	50	�	�	PROPN
cjfa-3260	86	51	�	�	PROPN
cjfa-3260	86	52	�	�	PROPN
cjfa-3260	86	53	�	�	PROPN
cjfa-3260	86	54	∙	∙	PROPN
cjfa-3260	86	55	�	�	PROPN
cjfa-3260	86	56	�	�	PROPN
cjfa-3260	86	57	�	�	PROPN
cjfa-3260	86	58	�	�	PROPN
cjfa-3260	86	59	�	�	PROPN
cjfa-3260	86	60	∙	∙	PROPN
cjfa-3260	86	61	�	�	PROPN
cjfa-3260	86	62	�	�	PROPN
cjfa-3260	86	63	�	�	PROPN
cjfa-3260	86	64	�	�	PROPN
cjfa-3260	86	65	�	�	PROPN
cjfa-3260	86	66	�	�	PROPN
cjfa-3260	86	67	∙	∙	PROPN
cjfa-3260	86	68	�	�	PROPN
cjfa-3260	86	69	�	�	PROPN
cjfa-3260	86	70	�	�	PROPN
cjfa-3260	86	71	∙	∙	PROPN
cjfa-3260	86	72	�	�	PROPN
cjfa-3260	86	73	�	�	PROPN
cjfa-3260	86	74	�	�	PROPN
cjfa-3260	86	75	�	�	PROPN
cjfa-3260	86	76	�	�	PROPN
cjfa-3260	86	77	�	�	PROPN
cjfa-3260	86	78	∙	∙	PROPN
cjfa-3260	86	79	�	�	PROPN
cjfa-3260	86	80	�	�	PROPN
cjfa-3260	86	81	�	�	PROPN
cjfa-3260	86	82	∙	∙	PROPN
cjfa-3260	86	83	�	�	PROPN
cjfa-3260	86	84	�	�	PROPN
cjfa-3260	86	85	�	�	PROPN
cjfa-3260	86	86	�	�	PROPN
cjfa-3260	86	87	�	�	PROPN
cjfa-3260	86	88	�	�	PROPN
cjfa-3260	86	89	�	�	PROPN
cjfa-3260	86	90	(	(	PUNCT
cjfa-3260	86	91	2	2	NUM
cjfa-3260	86	92	)	)	PUNCT
cjfa-3260	86	93	–	–	PUNCT
cjfa-3260	86	94	closing	close	VERB
cjfa-3260	86	95	price	price	NOUN
cjfa-3260	86	96	of	of	ADP
cjfa-3260	86	97	a	a	DET
cjfa-3260	86	98	bank	bank	NOUN
cjfa-3260	86	99	’s	’s	PART
cjfa-3260	86	100	share	share	NOUN
cjfa-3260	86	101	at	at	ADP
cjfa-3260	86	102	the	the	DET
cjfa-3260	86	103	end	end	NOUN
cjfa-3260	86	104	of	of	ADP
cjfa-3260	86	105	period	period	NOUN
cjfa-3260	86	106	t	t	NOUN
cjfa-3260	86	107	;	;	PUNCT
cjfa-3260	86	108	α0	α0	ADJ
cjfa-3260	86	109	–	–	PUNCT
cjfa-3260	86	110	intercept	intercept	NOUN
cjfa-3260	86	111	;	;	PUNCT
cjfa-3260	86	112	α1	α1	PROPN
cjfa-3260	86	113	,	,	PUNCT
cjfa-3260	86	114	α2	α2	ADJ
cjfa-3260	86	115	–	–	PUNCT
cjfa-3260	86	116	structural	structural	ADJ
cjfa-3260	86	117	parameters	parameter	NOUN
cjfa-3260	86	118	;	;	PUNCT
cjfa-3260	86	119	bt	bt	ADJ
cjfa-3260	86	120	–	–	PUNCT
cjfa-3260	86	121	consolidated	consolidated	ADJ
cjfa-3260	86	122	book	book	NOUN
cjfa-3260	86	123	value	value	NOUN
cjfa-3260	86	124	per	per	ADP
cjfa-3260	86	125	share	share	NOUN
cjfa-3260	86	126	at	at	ADP
cjfa-3260	86	127	the	the	DET
cjfa-3260	86	128	end	end	NOUN
cjfa-3260	86	129	of	of	ADP
cjfa-3260	86	130	period	period	NOUN
cjfa-3260	86	131	t	t	PROPN
cjfa-3260	86	132	,	,	PUNCT
cjfa-3260	86	133	ing	e	VERB
cjfa-3260	86	134	only	only	ADV
cjfa-3260	86	135	on	on	ADP
cjfa-3260	86	136	banking	banking	NOUN
cjfa-3260	86	137	industry	industry	NOUN
cjfa-3260	86	138	,	,	PUNCT
cjfa-3260	86	139	that	that	PRON
cjfa-3260	86	140	exhibits	exhibit	VERB
cjfa-3260	86	141	a	a	DET
cjfa-3260	86	142	high	high	ADJ
cjfa-3260	86	143	degree	degree	NOUN
cjfa-3260	86	144	of	of	ADP
cjfa-3260	86	145	homogeneity	homogeneity	NOUN
cjfa-3260	86	146	in	in	ADP
cjfa-3260	86	147	operations	operation	NOUN
cjfa-3260	86	148	,	,	PUNCT
cjfa-3260	86	149	reduces	reduce	VERB
cjfa-3260	86	150	cross	cross	ADJ
cjfa-3260	86	151	-	-	ADJ
cjfa-3260	86	152	sectional	sectional	ADJ
cjfa-3260	86	153	variation	variation	NOUN
cjfa-3260	86	154	in	in	ADP
cjfa-3260	86	155	factors	factor	NOUN
cjfa-3260	86	156	that	that	PRON
cjfa-3260	86	157	might	might	AUX
cjfa-3260	86	158	affect	affect	VERB
cjfa-3260	86	159	estimates	estimate	NOUN
cjfa-3260	86	160	of	of	ADP
cjfa-3260	86	161	models	model	NOUN
cjfa-3260	86	162	’	'	PUNCT
cjfa-3260	86	163	parameters	parameter	NOUN
cjfa-3260	86	164	(	(	PUNCT
cjfa-3260	86	165	beaver	beaver	PROPN
cjfa-3260	86	166	,	,	PUNCT
cjfa-3260	86	167	eger	eger	PROPN
cjfa-3260	86	168	,	,	PUNCT
cjfa-3260	86	169	ryan	ryan	PROPN
cjfa-3260	86	170	,	,	PUNCT
cjfa-3260	86	171	wolfson	wolfson	PROPN
cjfa-3260	86	172	1989	1989	NUM
cjfa-3260	86	173	;	;	PUNCT
cjfa-3260	86	174	beaver	beaver	NOUN
cjfa-3260	86	175	,	,	PUNCT
cjfa-3260	86	176	mcanally	mcanally	ADV
cjfa-3260	86	177	,	,	PUNCT
cjfa-3260	86	178	stinson	stinson	NOUN
cjfa-3260	86	179	1997	1997	NUM
cjfa-3260	86	180	)	)	PUNCT
cjfa-3260	86	181	.	.	PUNCT
cjfa-3260	87	1	main	main	ADJ
cjfa-3260	87	2	advantages	advantage	NOUN
cjfa-3260	87	3	of	of	ADP
cjfa-3260	87	4	the	the	DET
cjfa-3260	87	5	ohlson	ohlson	NOUN
cjfa-3260	87	6	(	(	PUNCT
cjfa-3260	87	7	1995	1995	NUM
cjfa-3260	87	8	)	)	PUNCT
cjfa-3260	87	9	model	model	NOUN
cjfa-3260	87	10	for	for	ADP
cjfa-3260	87	11	examining	examine	VERB
cjfa-3260	87	12	the	the	DET
cjfa-3260	87	13	value	value	NOUN
cjfa-3260	87	14	relevance	relevance	NOUN
cjfa-3260	87	15	of	of	ADP
cjfa-3260	87	16	accounting	accounting	NOUN
cjfa-3260	87	17	information	information	NOUN
cjfa-3260	87	18	are	be	AUX
cjfa-3260	87	19	its	its	PRON
cjfa-3260	87	20	strong	strong	ADJ
cjfa-3260	87	21	embedment	embedment	NOUN
cjfa-3260	87	22	in	in	ADP
cjfa-3260	87	23	the	the	DET
cjfa-3260	87	24	neoclassical	neoclassical	ADJ
cjfa-3260	87	25	theory	theory	NOUN
cjfa-3260	87	26	of	of	ADP
cjfa-3260	87	27	finance	finance	NOUN
cjfa-3260	87	28	,	,	PUNCT
cjfa-3260	87	29	simplicity	simplicity	NOUN
cjfa-3260	87	30	,	,	PUNCT
cjfa-3260	87	31	and	and	CCONJ
cjfa-3260	87	32	the	the	DET
cjfa-3260	87	33	results	result	NOUN
cjfa-3260	87	34	of	of	ADP
cjfa-3260	87	35	many	many	ADJ
cjfa-3260	87	36	empirical	empirical	ADJ
cjfa-3260	87	37	studies	study	NOUN
cjfa-3260	87	38	conducted	conduct	VERB
cjfa-3260	87	39	in	in	ADP
cjfa-3260	87	40	the	the	DET
cjfa-3260	87	41	developed	develop	VERB
cjfa-3260	87	42	capital	capital	NOUN
cjfa-3260	87	43	markets	market	NOUN
cjfa-3260	87	44	,	,	PUNCT
cjfa-3260	87	45	indicating	indicate	VERB
cjfa-3260	87	46	its	its	PRON
cjfa-3260	87	47	usefulness	usefulness	NOUN
cjfa-3260	87	48	.	.	PUNCT
cjfa-3260	88	1	although	although	SCONJ
cjfa-3260	88	2	most	most	ADJ
cjfa-3260	88	3	of	of	ADP
cjfa-3260	88	4	those	those	DET
cjfa-3260	88	5	studies	study	NOUN
cjfa-3260	88	6	exclude	exclude	VERB
cjfa-3260	88	7	banks	bank	NOUN
cjfa-3260	88	8	from	from	ADP
cjfa-3260	88	9	the	the	DET
cjfa-3260	88	10	examined	examine	VERB
cjfa-3260	88	11	samples	sample	NOUN
cjfa-3260	88	12	of	of	ADP
cjfa-3260	88	13	companies	company	NOUN
cjfa-3260	88	14	,	,	PUNCT
cjfa-3260	88	15	the	the	DET
cjfa-3260	88	16	model	model	NOUN
cjfa-3260	88	17	appears	appear	VERB
cjfa-3260	88	18	particularly	particularly	ADV
cjfa-3260	88	19	appropriate	appropriate	ADJ
cjfa-3260	88	20	for	for	ADP
cjfa-3260	88	21	testing	test	VERB
cjfa-3260	88	22	the	the	DET
cjfa-3260	88	23	value	value	NOUN
cjfa-3260	88	24	relevance	relevance	NOUN
cjfa-3260	88	25	in	in	ADP
cjfa-3260	88	26	the	the	DET
cjfa-3260	88	27	context	context	NOUN
cjfa-3260	88	28	of	of	ADP
cjfa-3260	88	29	banking	banking	NOUN
cjfa-3260	88	30	sector	sector	NOUN
cjfa-3260	88	31	(	(	PUNCT
cjfa-3260	88	32	kohlbeck	kohlbeck	PROPN
cjfa-3260	88	33	,	,	PUNCT
cjfa-3260	88	34	warfield	warfield	NOUN
cjfa-3260	88	35	2007	2007	NUM
cjfa-3260	88	36	,	,	PUNCT
cjfa-3260	88	37	24	24	NUM
cjfa-3260	88	38	)	)	PUNCT
cjfa-3260	88	39	.	.	PUNCT
cjfa-3260	89	1	it	it	PRON
cjfa-3260	89	2	should	should	AUX
cjfa-3260	89	3	be	be	AUX
cjfa-3260	89	4	noticed	notice	VERB
cjfa-3260	89	5	,	,	PUNCT
cjfa-3260	89	6	however	however	ADV
cjfa-3260	89	7	,	,	PUNCT
cjfa-3260	89	8	that	that	SCONJ
cjfa-3260	89	9	the	the	DET
cjfa-3260	89	10	model	model	NOUN
cjfa-3260	89	11	has	have	VERB
cjfa-3260	89	12	also	also	ADV
cjfa-3260	89	13	some	some	DET
cjfa-3260	89	14	limitations	limitation	NOUN
cjfa-3260	89	15	resulting	result	VERB
cjfa-3260	89	16	from	from	ADP
cjfa-3260	89	17	simplifying	simplify	VERB
cjfa-3260	89	18	assumption	assumption	NOUN
cjfa-3260	89	19	that	that	SCONJ
cjfa-3260	89	20	the	the	DET
cjfa-3260	89	21	owners	owner	NOUN
cjfa-3260	89	22	of	of	ADP
cjfa-3260	89	23	companies	company	NOUN
cjfa-3260	89	24	expect	expect	VERB
cjfa-3260	89	25	a	a	DET
cjfa-3260	89	26	risk	risk	NOUN
cjfa-3260	89	27	-	-	PUNCT
cjfa-3260	89	28	free	free	ADJ
cjfa-3260	89	29	rate	rate	NOUN
cjfa-3260	89	30	of	of	ADP
cjfa-3260	89	31	return	return	NOUN
cjfa-3260	89	32	on	on	ADP
cjfa-3260	89	33	invested	invest	VERB
cjfa-3260	89	34	capital	capital	NOUN
cjfa-3260	89	35	.	.	PUNCT
cjfa-3260	90	1	to	to	PART
cjfa-3260	90	2	investigate	investigate	VERB
cjfa-3260	90	3	the	the	DET
cjfa-3260	90	4	relationship	relationship	NOUN
cjfa-3260	90	5	between	between	ADP
cjfa-3260	90	6	fundamental	fundamental	ADJ
cjfa-3260	90	7	accounting	accounting	NOUN
cjfa-3260	90	8	information	information	NOUN
cjfa-3260	90	9	announced	announce	VERB
cjfa-3260	90	10	by	by	ADP
cjfa-3260	90	11	banks	bank	NOUN
cjfa-3260	90	12	and	and	CCONJ
cjfa-3260	90	13	their	their	PRON
cjfa-3260	90	14	market	market	NOUN
cjfa-3260	90	15	value	value	NOUN
cjfa-3260	90	16	,	,	PUNCT
cjfa-3260	90	17	the	the	DET
cjfa-3260	90	18	following	follow	VERB
cjfa-3260	90	19	multiple	multiple	ADJ
cjfa-3260	90	20	regression	regression	NOUN
cjfa-3260	90	21	function	function	NOUN
cjfa-3260	90	22	was	be	AUX
cjfa-3260	90	23	used	use	VERB
cjfa-3260	90	24	:	:	PUNCT
cjfa-3260	90	25	�	�	PROPN
cjfa-3260	90	26	�	�	PROPN
cjfa-3260	90	27	�	�	PROPN
cjfa-3260	90	28	�	�	PROPN
cjfa-3260	90	29	�	�	PROPN
cjfa-3260	90	30	�	�	PROPN
cjfa-3260	90	31	�	�	PROPN
cjfa-3260	90	32	�	�	PROPN
cjfa-3260	90	33	�	�	PROPN
cjfa-3260	90	34	∙	∙	PROPN
cjfa-3260	90	35	�	�	PROPN
cjfa-3260	90	36	�	�	PROPN
cjfa-3260	90	37	�	�	PROPN
cjfa-3260	90	38	�	�	PROPN
cjfa-3260	90	39	�	�	PROPN
cjfa-3260	90	40	∙	∙	PROPN
cjfa-3260	90	41	�	�	PROPN
cjfa-3260	90	42	�	�	PROPN
cjfa-3260	90	43	�	�	PROPN
cjfa-3260	90	44	�	�	PROPN
cjfa-3260	90	45	�	�	PROPN
cjfa-3260	90	46	�	�	PROPN
cjfa-3260	90	47	(	(	PUNCT
cjfa-3260	90	48	1	1	NUM
cjfa-3260	90	49	)	)	PUNCT
cjfa-3260	91	1	where	where	SCONJ
cjfa-3260	91	2	:	:	PUNCT
cjfa-3260	91	3	−	−	PROPN
cjfa-3260	91	4	tp~	tp~	PROPN
cjfa-3260	91	5	–	–	PUNCT
cjfa-3260	91	6	closing	close	VERB
cjfa-3260	91	7	price	price	NOUN
cjfa-3260	91	8	of	of	ADP
cjfa-3260	91	9	a	a	DET
cjfa-3260	91	10	bank	bank	NOUN
cjfa-3260	91	11	’s	’s	PART
cjfa-3260	91	12	share	share	NOUN
cjfa-3260	91	13	at	at	ADP
cjfa-3260	91	14	the	the	DET
cjfa-3260	91	15	end	end	NOUN
cjfa-3260	91	16	of	of	ADP
cjfa-3260	91	17	period	period	NOUN
cjfa-3260	91	18	t	t	NOUN
cjfa-3260	91	19	;	;	PUNCT
cjfa-3260	91	20	−	−	PROPN
cjfa-3260	91	21	α0	α0	ADJ
cjfa-3260	91	22	–	–	PUNCT
cjfa-3260	91	23	intercept	intercept	NOUN
cjfa-3260	91	24	;	;	PUNCT
cjfa-3260	91	25	−	−	PROPN
cjfa-3260	91	26	α1	α1	PROPN
cjfa-3260	91	27	,	,	PUNCT
cjfa-3260	91	28	α2	α2	ADJ
cjfa-3260	91	29	–	–	PUNCT
cjfa-3260	91	30	structural	structural	ADJ
cjfa-3260	91	31	parameters	parameter	NOUN
cjfa-3260	91	32	;	;	PUNCT
cjfa-3260	91	33	−	−	PROPN
cjfa-3260	91	34	bt	bt	NOUN
cjfa-3260	91	35	–	–	PUNCT
cjfa-3260	91	36	consolidated	consolidated	ADJ
cjfa-3260	91	37	book	book	NOUN
cjfa-3260	91	38	value	value	NOUN
cjfa-3260	91	39	per	per	ADP
cjfa-3260	91	40	share	share	NOUN
cjfa-3260	91	41	at	at	ADP
cjfa-3260	91	42	the	the	DET
cjfa-3260	91	43	end	end	NOUN
cjfa-3260	91	44	of	of	ADP
cjfa-3260	91	45	period	period	NOUN
cjfa-3260	91	46	t	t	PROPN
cjfa-3260	91	47	,	,	PUNCT
cjfa-3260	91	48	−	−	PROPN
cjfa-3260	91	49	11	11	NUM
cjfa-3260	91	50			ADJ
cjfa-3260	91	51			NOUN
cjfa-3260	91	52	tft	tft	VERB
cjfa-3260	91	53	a	a	DET
cjfa-3260	91	54	t	t	NOUN
cjfa-3260	91	55	brxx	brxx	PROPN
cjfa-3260	91	56	t	t	PROPN
cjfa-3260	91	57	consolidated	consolidate	VERB
cjfa-3260	91	58	residual	residual	ADJ
cjfa-3260	91	59	income	income	NOUN
cjfa-3260	91	60	per	per	ADP
cjfa-3260	91	61	share	share	NOUN
cjfa-3260	91	62	at	at	ADP
cjfa-3260	91	63	the	the	DET
cjfa-3260	91	64	end	end	NOUN
cjfa-3260	91	65	of	of	ADP
cjfa-3260	91	66	period	period	NOUN
cjfa-3260	91	67	t	t	PROPN
cjfa-3260	91	68	,	,	PUNCT
cjfa-3260	91	69	where	where	SCONJ
cjfa-3260	91	70	rft-1	rft-1	ADV
cjfa-3260	91	71	is	be	AUX
cjfa-3260	91	72	a	a	DET
cjfa-3260	91	73	risk	risk	NOUN
cjfa-3260	91	74	-	-	PUNCT
cjfa-3260	91	75	free	free	ADJ
cjfa-3260	91	76	rate	rate	NOUN
cjfa-3260	91	77	at	at	ADP
cjfa-3260	91	78	the	the	DET
cjfa-3260	91	79	end	end	NOUN
cjfa-3260	91	80	of	of	ADP
cjfa-3260	91	81	period	period	NOUN
cjfa-3260	91	82	t-1	t-1	PROPN
cjfa-3260	91	83	;	;	PUNCT
cjfa-3260	91	84	−	−	PROPN
cjfa-3260	91	85	εt	εt	PROPN
cjfa-3260	91	86	–	–	PUNCT
cjfa-3260	91	87	error	error	NOUN
cjfa-3260	91	88	term	term	NOUN
cjfa-3260	91	89	.	.	PUNCT
cjfa-3260	92	1	the	the	DET
cjfa-3260	92	2	calculation	calculation	NOUN
cjfa-3260	92	3	of	of	ADP
cjfa-3260	92	4	residual	residual	ADJ
cjfa-3260	92	5	incomes	income	NOUN
cjfa-3260	92	6	was	be	AUX
cjfa-3260	92	7	based	base	VERB
cjfa-3260	92	8	on	on	ADP
cjfa-3260	92	9	the	the	DET
cjfa-3260	92	10	original	original	ADJ
cjfa-3260	92	11	ohlson	ohlson	NOUN
cjfa-3260	92	12	’s	’s	PART
cjfa-3260	92	13	(	(	PUNCT
cjfa-3260	92	14	1995	1995	NUM
cjfa-3260	92	15	)	)	PUNCT
cjfa-3260	92	16	approach	approach	NOUN
cjfa-3260	92	17	,	,	PUNCT
cjfa-3260	92	18	which	which	PRON
cjfa-3260	92	19	assumes	assume	VERB
cjfa-3260	92	20	that	that	SCONJ
cjfa-3260	92	21	the	the	DET
cjfa-3260	92	22	owners	owner	NOUN
cjfa-3260	92	23	of	of	ADP
cjfa-3260	92	24	companies	company	NOUN
cjfa-3260	92	25	expect	expect	VERB
cjfa-3260	92	26	a	a	DET
cjfa-3260	92	27	risk	risk	NOUN
cjfa-3260	92	28	-	-	PUNCT
cjfa-3260	92	29	free	free	ADJ
cjfa-3260	92	30	rate	rate	NOUN
cjfa-3260	92	31	of	of	ADP
cjfa-3260	92	32	return	return	NOUN
cjfa-3260	92	33	on	on	ADP
cjfa-3260	92	34	invested	invest	VERB
cjfa-3260	92	35	capital	capital	NOUN
cjfa-3260	92	36	.	.	PUNCT
cjfa-3260	93	1	the	the	DET
cjfa-3260	93	2	risk	risk	NOUN
cjfa-3260	93	3	-	-	PUNCT
cjfa-3260	93	4	free	free	ADJ
cjfa-3260	93	5	rate	rate	NOUN
cjfa-3260	93	6	was	be	AUX
cjfa-3260	93	7	taken	take	VERB
cjfa-3260	93	8	as	as	ADP
cjfa-3260	93	9	the	the	DET
cjfa-3260	93	10	average	average	ADJ
cjfa-3260	93	11	annual	annual	ADJ
cjfa-3260	93	12	yield	yield	NOUN
cjfa-3260	93	13	of	of	ADP
cjfa-3260	93	14	the	the	DET
cjfa-3260	93	15	polish	polish	ADJ
cjfa-3260	93	16	52week	52week	NUM
cjfa-3260	93	17	treasury	treasury	NOUN
cjfa-3260	93	18	bills	bill	NOUN
cjfa-3260	93	19	.	.	PUNCT
cjfa-3260	94	1	the	the	DET
cjfa-3260	94	2	estimates	estimate	NOUN
cjfa-3260	94	3	of	of	ADP
cjfa-3260	94	4	parameters	parameter	NOUN
cjfa-3260	94	5	α1	α1	PROPN
cjfa-3260	94	6	and	and	CCONJ
cjfa-3260	94	7	α2	α2	NOUN
cjfa-3260	94	8	are	be	AUX
cjfa-3260	94	9	expected	expect	VERB
cjfa-3260	94	10	to	to	PART
cjfa-3260	94	11	be	be	AUX
cjfa-3260	94	12	positive	positive	ADJ
cjfa-3260	94	13	.	.	PUNCT
cjfa-3260	95	1	the	the	DET
cjfa-3260	95	2	presence	presence	NOUN
cjfa-3260	95	3	of	of	ADP
cjfa-3260	95	4	error	error	NOUN
cjfa-3260	95	5	term	term	NOUN
cjfa-3260	95	6	serves	serve	VERB
cjfa-3260	95	7	for	for	ADP
cjfa-3260	95	8	capturing	capture	VERB
cjfa-3260	95	9	the	the	DET
cjfa-3260	95	10	influence	influence	NOUN
cjfa-3260	95	11	of	of	ADP
cjfa-3260	95	12	potential	potential	ADJ
cjfa-3260	95	13	factors	factor	NOUN
cjfa-3260	95	14	not	not	PART
cjfa-3260	95	15	included	include	VERB
cjfa-3260	95	16	in	in	ADP
cjfa-3260	95	17	the	the	DET
cjfa-3260	95	18	model	model	NOUN
cjfa-3260	95	19	.	.	PUNCT
cjfa-3260	96	1	in	in	ADP
cjfa-3260	96	2	order	order	NOUN
cjfa-3260	96	3	to	to	PART
cjfa-3260	96	4	investigate	investigate	VERB
cjfa-3260	96	5	the	the	DET
cjfa-3260	96	6	impact	impact	NOUN
cjfa-3260	96	7	of	of	ADP
cjfa-3260	96	8	ifrs	ifrs	NOUN
cjfa-3260	96	9	on	on	ADP
cjfa-3260	96	10	value	value	NOUN
cjfa-3260	96	11	relevance	relevance	NOUN
cjfa-3260	96	12	of	of	ADP
cjfa-3260	96	13	accounting	accounting	NOUN
cjfa-3260	96	14	information	information	NOUN
cjfa-3260	96	15	published	publish	VERB
cjfa-3260	96	16	by	by	ADP
cjfa-3260	96	17	the	the	DET
cjfa-3260	96	18	banks	bank	NOUN
cjfa-3260	96	19	,	,	PUNCT
cjfa-3260	96	20	in	in	ADP
cjfa-3260	96	21	accordance	accordance	NOUN
cjfa-3260	96	22	with	with	ADP
cjfa-3260	96	23	the	the	DET
cjfa-3260	96	24	approach	approach	NOUN
cjfa-3260	96	25	proposed	propose	VERB
cjfa-3260	96	26	by	by	ADP
cjfa-3260	96	27	karğin	karğin	PROPN
cjfa-3260	96	28	(	(	PUNCT
cjfa-3260	96	29	2013	2013	NUM
cjfa-3260	96	30	)	)	PUNCT
cjfa-3260	96	31	,	,	PUNCT
cjfa-3260	96	32	the	the	DET
cjfa-3260	96	33	following	follow	VERB
cjfa-3260	96	34	regression	regression	NOUN
cjfa-3260	96	35	was	be	AUX
cjfa-3260	96	36	applied	apply	VERB
cjfa-3260	96	37	:	:	PUNCT
cjfa-3260	96	38	�	�	PROPN
cjfa-3260	96	39	�	�	PROPN
cjfa-3260	96	40	�	�	PROPN
cjfa-3260	96	41	�	�	PROPN
cjfa-3260	96	42	�	�	PROPN
cjfa-3260	96	43	�	�	PROPN
cjfa-3260	96	44	�	�	PROPN
cjfa-3260	96	45	�	�	PROPN
cjfa-3260	96	46	�	�	PROPN
cjfa-3260	96	47	�	�	PROPN
cjfa-3260	96	48	∙	∙	PROPN
cjfa-3260	96	49	�	�	PROPN
cjfa-3260	96	50	�	�	PROPN
cjfa-3260	96	51	�	�	PROPN
cjfa-3260	96	52	�	�	PROPN
cjfa-3260	96	53	�	�	PROPN
cjfa-3260	96	54	∙	∙	PROPN
cjfa-3260	96	55	�	�	PROPN
cjfa-3260	96	56	�	�	PROPN
cjfa-3260	96	57	�	�	PROPN
cjfa-3260	96	58	�	�	PROPN
cjfa-3260	96	59	�	�	PROPN
cjfa-3260	96	60	∙	∙	PROPN
cjfa-3260	96	61	�	�	PROPN
cjfa-3260	96	62	�	�	PROPN
cjfa-3260	96	63	�	�	PROPN
cjfa-3260	96	64	�	�	PROPN
cjfa-3260	96	65	�	�	PROPN
cjfa-3260	96	66	�	�	PROPN
cjfa-3260	96	67	∙	∙	PROPN
cjfa-3260	96	68	�	�	PROPN
cjfa-3260	96	69	�	�	PROPN
cjfa-3260	96	70	�	�	PROPN
cjfa-3260	96	71	∙	∙	PROPN
cjfa-3260	96	72	�	�	PROPN
cjfa-3260	96	73	�	�	PROPN
cjfa-3260	96	74	�	�	PROPN
cjfa-3260	96	75	�	�	PROPN
cjfa-3260	96	76	�	�	PROPN
cjfa-3260	96	77	�	�	PROPN
cjfa-3260	96	78	∙	∙	PROPN
cjfa-3260	96	79	�	�	PROPN
cjfa-3260	96	80	�	�	PROPN
cjfa-3260	96	81	�	�	PROPN
cjfa-3260	96	82	∙	∙	PROPN
cjfa-3260	96	83	�	�	PROPN
cjfa-3260	96	84	�	�	PROPN
cjfa-3260	96	85	�	�	PROPN
cjfa-3260	96	86	�	�	PROPN
cjfa-3260	96	87	�	�	PROPN
cjfa-3260	96	88	�	�	PROPN
cjfa-3260	96	89	�	�	PROPN
cjfa-3260	96	90	(	(	PUNCT
cjfa-3260	96	91	2	2	NUM
cjfa-3260	96	92	)	)	PUNCT
cjfa-3260	96	93	–	–	PUNCT
cjfa-3260	96	94	consolidated	consolidate	VERB
cjfa-3260	96	95	residual	residual	ADJ
cjfa-3260	96	96	income	income	NOUN
cjfa-3260	96	97	per	per	ADP
cjfa-3260	96	98	share	share	NOUN
cjfa-3260	96	99	at	at	ADP
cjfa-3260	96	100	the	the	DET
cjfa-3260	96	101	end	end	NOUN
cjfa-3260	96	102	of	of	ADP
cjfa-3260	96	103	period	period	NOUN
cjfa-3260	96	104	t	t	PROPN
cjfa-3260	96	105	,	,	PUNCT
cjfa-3260	96	106	where	where	SCONJ
cjfa-3260	96	107	rft-1	rft-1	ADV
cjfa-3260	96	108	is	be	AUX
cjfa-3260	96	109	a	a	DET
cjfa-3260	96	110	risk	risk	NOUN
cjfa-3260	96	111	-	-	PUNCT
cjfa-3260	96	112	free	free	ADJ
cjfa-3260	96	113	rate	rate	NOUN
cjfa-3260	96	114	at	at	ADP
cjfa-3260	96	115	the	the	DET
cjfa-3260	96	116	end	end	NOUN
cjfa-3260	96	117	of	of	ADP
cjfa-3260	96	118	period	period	NOUN
cjfa-3260	96	119	t-1	t-1	PROPN
cjfa-3260	96	120	;	;	PUNCT
cjfa-3260	96	121	εt	εt	PROPN
cjfa-3260	96	122	–	–	PUNCT
cjfa-3260	96	123	error	error	NOUN
cjfa-3260	96	124	term	term	NOUN
cjfa-3260	96	125	.	.	PUNCT
cjfa-3260	97	1	the	the	DET
cjfa-3260	97	2	calculation	calculation	NOUN
cjfa-3260	97	3	of	of	ADP
cjfa-3260	97	4	residual	residual	ADJ
cjfa-3260	97	5	incomes	income	NOUN
cjfa-3260	97	6	was	be	AUX
cjfa-3260	97	7	based	base	VERB
cjfa-3260	97	8	on	on	ADP
cjfa-3260	97	9	the	the	DET
cjfa-3260	97	10	original	original	ADJ
cjfa-3260	97	11	ohlson	ohlson	NOUN
cjfa-3260	97	12	’s	’s	PART
cjfa-3260	97	13	(	(	PUNCT
cjfa-3260	97	14	1995	1995	NUM
cjfa-3260	97	15	)	)	PUNCT
cjfa-3260	97	16	approach	approach	NOUN
cjfa-3260	97	17	,	,	PUNCT
cjfa-3260	97	18	which	which	PRON
cjfa-3260	97	19	assumes	assume	VERB
cjfa-3260	97	20	that	that	SCONJ
cjfa-3260	97	21	the	the	DET
cjfa-3260	97	22	owners	owner	NOUN
cjfa-3260	97	23	of	of	ADP
cjfa-3260	97	24	companies	company	NOUN
cjfa-3260	97	25	expect	expect	VERB
cjfa-3260	97	26	a	a	DET
cjfa-3260	97	27	riskpiotr	riskpiotr	NOUN
cjfa-3260	97	28	bolibok38	bolibok38	X
cjfa-3260	97	29	free	free	ADJ
cjfa-3260	97	30	rate	rate	NOUN
cjfa-3260	97	31	of	of	ADP
cjfa-3260	97	32	return	return	NOUN
cjfa-3260	97	33	on	on	ADP
cjfa-3260	97	34	invested	invest	VERB
cjfa-3260	97	35	capital	capital	NOUN
cjfa-3260	97	36	.	.	PUNCT
cjfa-3260	98	1	the	the	DET
cjfa-3260	98	2	risk	risk	NOUN
cjfa-3260	98	3	-	-	PUNCT
cjfa-3260	98	4	free	free	ADJ
cjfa-3260	98	5	rate	rate	NOUN
cjfa-3260	98	6	was	be	AUX
cjfa-3260	98	7	taken	take	VERB
cjfa-3260	98	8	as	as	ADP
cjfa-3260	98	9	the	the	DET
cjfa-3260	98	10	average	average	ADJ
cjfa-3260	98	11	annual	annual	ADJ
cjfa-3260	98	12	yield	yield	NOUN
cjfa-3260	98	13	of	of	ADP
cjfa-3260	98	14	the	the	DET
cjfa-3260	98	15	polish	polish	ADJ
cjfa-3260	98	16	52	52	NUM
cjfa-3260	98	17	-	-	PUNCT
cjfa-3260	98	18	week	week	NOUN
cjfa-3260	98	19	treasury	treasury	NOUN
cjfa-3260	98	20	bills	bill	NOUN
cjfa-3260	98	21	.	.	PUNCT
cjfa-3260	99	1	the	the	DET
cjfa-3260	99	2	estimates	estimate	NOUN
cjfa-3260	99	3	of	of	ADP
cjfa-3260	99	4	parameters	parameter	NOUN
cjfa-3260	99	5	α1	α1	PROPN
cjfa-3260	99	6	and	and	CCONJ
cjfa-3260	99	7	α2	α2	NOUN
cjfa-3260	99	8	are	be	AUX
cjfa-3260	99	9	expected	expect	VERB
cjfa-3260	99	10	to	to	PART
cjfa-3260	99	11	be	be	AUX
cjfa-3260	99	12	positive	positive	ADJ
cjfa-3260	99	13	.	.	PUNCT
cjfa-3260	100	1	the	the	DET
cjfa-3260	100	2	presence	presence	NOUN
cjfa-3260	100	3	of	of	ADP
cjfa-3260	100	4	error	error	NOUN
cjfa-3260	100	5	term	term	NOUN
cjfa-3260	100	6	serves	serve	VERB
cjfa-3260	100	7	for	for	ADP
cjfa-3260	100	8	capturing	capture	VERB
cjfa-3260	100	9	the	the	DET
cjfa-3260	100	10	influence	influence	NOUN
cjfa-3260	100	11	of	of	ADP
cjfa-3260	100	12	potential	potential	ADJ
cjfa-3260	100	13	factors	factor	NOUN
cjfa-3260	100	14	not	not	PART
cjfa-3260	100	15	included	include	VERB
cjfa-3260	100	16	in	in	ADP
cjfa-3260	100	17	the	the	DET
cjfa-3260	100	18	model	model	NOUN
cjfa-3260	100	19	.	.	PUNCT
cjfa-3260	101	1	in	in	ADP
cjfa-3260	101	2	order	order	NOUN
cjfa-3260	101	3	to	to	PART
cjfa-3260	101	4	investigate	investigate	VERB
cjfa-3260	101	5	the	the	DET
cjfa-3260	101	6	impact	impact	NOUN
cjfa-3260	101	7	of	of	ADP
cjfa-3260	101	8	ifrs	ifrs	NOUN
cjfa-3260	101	9	on	on	ADP
cjfa-3260	101	10	value	value	NOUN
cjfa-3260	101	11	relevance	relevance	NOUN
cjfa-3260	101	12	of	of	ADP
cjfa-3260	101	13	accounting	accounting	NOUN
cjfa-3260	101	14	information	information	NOUN
cjfa-3260	101	15	published	publish	VERB
cjfa-3260	101	16	by	by	ADP
cjfa-3260	101	17	the	the	DET
cjfa-3260	101	18	banks	bank	NOUN
cjfa-3260	101	19	,	,	PUNCT
cjfa-3260	101	20	in	in	ADP
cjfa-3260	101	21	accordance	accordance	NOUN
cjfa-3260	101	22	with	with	ADP
cjfa-3260	101	23	the	the	DET
cjfa-3260	101	24	approach	approach	NOUN
cjfa-3260	101	25	proposed	propose	VERB
cjfa-3260	101	26	by	by	ADP
cjfa-3260	101	27	karğin	karğin	PROPN
cjfa-3260	101	28	(	(	PUNCT
cjfa-3260	101	29	2013	2013	NUM
cjfa-3260	101	30	)	)	PUNCT
cjfa-3260	101	31	,	,	PUNCT
cjfa-3260	101	32	the	the	DET
cjfa-3260	101	33	following	follow	VERB
cjfa-3260	101	34	regression	regression	NOUN
cjfa-3260	101	35	was	be	AUX
cjfa-3260	101	36	applied	apply	VERB
cjfa-3260	101	37	:	:	PUNCT
cjfa-3260	101	38	ing	e	VERB
cjfa-3260	101	39	only	only	ADV
cjfa-3260	101	40	on	on	ADP
cjfa-3260	101	41	banking	banking	NOUN
cjfa-3260	101	42	industry	industry	NOUN
cjfa-3260	101	43	,	,	PUNCT
cjfa-3260	101	44	that	that	PRON
cjfa-3260	101	45	exhibits	exhibit	VERB
cjfa-3260	101	46	a	a	DET
cjfa-3260	101	47	high	high	ADJ
cjfa-3260	101	48	degree	degree	NOUN
cjfa-3260	101	49	of	of	ADP
cjfa-3260	101	50	homogeneity	homogeneity	NOUN
cjfa-3260	101	51	in	in	ADP
cjfa-3260	101	52	operations	operation	NOUN
cjfa-3260	101	53	,	,	PUNCT
cjfa-3260	101	54	reduces	reduce	VERB
cjfa-3260	101	55	cross	cross	ADJ
cjfa-3260	101	56	-	-	ADJ
cjfa-3260	101	57	sectional	sectional	ADJ
cjfa-3260	101	58	variation	variation	NOUN
cjfa-3260	101	59	in	in	ADP
cjfa-3260	101	60	factors	factor	NOUN
cjfa-3260	101	61	that	that	PRON
cjfa-3260	101	62	might	might	AUX
cjfa-3260	101	63	affect	affect	VERB
cjfa-3260	101	64	estimates	estimate	NOUN
cjfa-3260	101	65	of	of	ADP
cjfa-3260	101	66	models	model	NOUN
cjfa-3260	101	67	’	'	PUNCT
cjfa-3260	101	68	parameters	parameter	NOUN
cjfa-3260	101	69	(	(	PUNCT
cjfa-3260	101	70	beaver	beaver	PROPN
cjfa-3260	101	71	,	,	PUNCT
cjfa-3260	101	72	eger	eger	PROPN
cjfa-3260	101	73	,	,	PUNCT
cjfa-3260	101	74	ryan	ryan	PROPN
cjfa-3260	101	75	,	,	PUNCT
cjfa-3260	101	76	wolfson	wolfson	PROPN
cjfa-3260	101	77	1989	1989	NUM
cjfa-3260	101	78	;	;	PUNCT
cjfa-3260	101	79	beaver	beaver	NOUN
cjfa-3260	101	80	,	,	PUNCT
cjfa-3260	101	81	mcanally	mcanally	ADV
cjfa-3260	101	82	,	,	PUNCT
cjfa-3260	101	83	stinson	stinson	NOUN
cjfa-3260	101	84	1997	1997	NUM
cjfa-3260	101	85	)	)	PUNCT
cjfa-3260	101	86	.	.	PUNCT
cjfa-3260	102	1	main	main	ADJ
cjfa-3260	102	2	advantages	advantage	NOUN
cjfa-3260	102	3	of	of	ADP
cjfa-3260	102	4	the	the	DET
cjfa-3260	102	5	ohlson	ohlson	NOUN
cjfa-3260	102	6	(	(	PUNCT
cjfa-3260	102	7	1995	1995	NUM
cjfa-3260	102	8	)	)	PUNCT
cjfa-3260	102	9	model	model	NOUN
cjfa-3260	102	10	for	for	ADP
cjfa-3260	102	11	examining	examine	VERB
cjfa-3260	102	12	the	the	DET
cjfa-3260	102	13	value	value	NOUN
cjfa-3260	102	14	relevance	relevance	NOUN
cjfa-3260	102	15	of	of	ADP
cjfa-3260	102	16	accounting	accounting	NOUN
cjfa-3260	102	17	information	information	NOUN
cjfa-3260	102	18	are	be	AUX
cjfa-3260	102	19	its	its	PRON
cjfa-3260	102	20	strong	strong	ADJ
cjfa-3260	102	21	embedment	embedment	NOUN
cjfa-3260	102	22	in	in	ADP
cjfa-3260	102	23	the	the	DET
cjfa-3260	102	24	neoclassical	neoclassical	ADJ
cjfa-3260	102	25	theory	theory	NOUN
cjfa-3260	102	26	of	of	ADP
cjfa-3260	102	27	finance	finance	NOUN
cjfa-3260	102	28	,	,	PUNCT
cjfa-3260	102	29	simplicity	simplicity	NOUN
cjfa-3260	102	30	,	,	PUNCT
cjfa-3260	102	31	and	and	CCONJ
cjfa-3260	102	32	the	the	DET
cjfa-3260	102	33	results	result	NOUN
cjfa-3260	102	34	of	of	ADP
cjfa-3260	102	35	many	many	ADJ
cjfa-3260	102	36	empirical	empirical	ADJ
cjfa-3260	102	37	studies	study	NOUN
cjfa-3260	102	38	conducted	conduct	VERB
cjfa-3260	102	39	in	in	ADP
cjfa-3260	102	40	the	the	DET
cjfa-3260	102	41	developed	develop	VERB
cjfa-3260	102	42	capital	capital	NOUN
cjfa-3260	102	43	markets	market	NOUN
cjfa-3260	102	44	,	,	PUNCT
cjfa-3260	102	45	indicating	indicate	VERB
cjfa-3260	102	46	its	its	PRON
cjfa-3260	102	47	usefulness	usefulness	NOUN
cjfa-3260	102	48	.	.	PUNCT
cjfa-3260	103	1	although	although	SCONJ
cjfa-3260	103	2	most	most	ADJ
cjfa-3260	103	3	of	of	ADP
cjfa-3260	103	4	those	those	DET
cjfa-3260	103	5	studies	study	NOUN
cjfa-3260	103	6	exclude	exclude	VERB
cjfa-3260	103	7	banks	bank	NOUN
cjfa-3260	103	8	from	from	ADP
cjfa-3260	103	9	the	the	DET
cjfa-3260	103	10	examined	examine	VERB
cjfa-3260	103	11	samples	sample	NOUN
cjfa-3260	103	12	of	of	ADP
cjfa-3260	103	13	companies	company	NOUN
cjfa-3260	103	14	,	,	PUNCT
cjfa-3260	103	15	the	the	DET
cjfa-3260	103	16	model	model	NOUN
cjfa-3260	103	17	appears	appear	VERB
cjfa-3260	103	18	particularly	particularly	ADV
cjfa-3260	103	19	appropriate	appropriate	ADJ
cjfa-3260	103	20	for	for	ADP
cjfa-3260	103	21	testing	test	VERB
cjfa-3260	103	22	the	the	DET
cjfa-3260	103	23	value	value	NOUN
cjfa-3260	103	24	relevance	relevance	NOUN
cjfa-3260	103	25	in	in	ADP
cjfa-3260	103	26	the	the	DET
cjfa-3260	103	27	context	context	NOUN
cjfa-3260	103	28	of	of	ADP
cjfa-3260	103	29	banking	banking	NOUN
cjfa-3260	103	30	sector	sector	NOUN
cjfa-3260	103	31	(	(	PUNCT
cjfa-3260	103	32	kohlbeck	kohlbeck	PROPN
cjfa-3260	103	33	,	,	PUNCT
cjfa-3260	103	34	warfield	warfield	NOUN
cjfa-3260	103	35	2007	2007	NUM
cjfa-3260	103	36	,	,	PUNCT
cjfa-3260	103	37	24	24	NUM
cjfa-3260	103	38	)	)	PUNCT
cjfa-3260	103	39	.	.	PUNCT
cjfa-3260	104	1	it	it	PRON
cjfa-3260	104	2	should	should	AUX
cjfa-3260	104	3	be	be	AUX
cjfa-3260	104	4	noticed	notice	VERB
cjfa-3260	104	5	,	,	PUNCT
cjfa-3260	104	6	however	however	ADV
cjfa-3260	104	7	,	,	PUNCT
cjfa-3260	104	8	that	that	SCONJ
cjfa-3260	104	9	the	the	DET
cjfa-3260	104	10	model	model	NOUN
cjfa-3260	104	11	has	have	VERB
cjfa-3260	104	12	also	also	ADV
cjfa-3260	104	13	some	some	DET
cjfa-3260	104	14	limitations	limitation	NOUN
cjfa-3260	104	15	resulting	result	VERB
cjfa-3260	104	16	from	from	ADP
cjfa-3260	104	17	simplifying	simplify	VERB
cjfa-3260	104	18	assumption	assumption	NOUN
cjfa-3260	104	19	that	that	SCONJ
cjfa-3260	104	20	the	the	DET
cjfa-3260	104	21	owners	owner	NOUN
cjfa-3260	104	22	of	of	ADP
cjfa-3260	104	23	companies	company	NOUN
cjfa-3260	104	24	expect	expect	VERB
cjfa-3260	104	25	a	a	DET
cjfa-3260	104	26	risk	risk	NOUN
cjfa-3260	104	27	-	-	PUNCT
cjfa-3260	104	28	free	free	ADJ
cjfa-3260	104	29	rate	rate	NOUN
cjfa-3260	104	30	of	of	ADP
cjfa-3260	104	31	return	return	NOUN
cjfa-3260	104	32	on	on	ADP
cjfa-3260	104	33	invested	invest	VERB
cjfa-3260	104	34	capital	capital	NOUN
cjfa-3260	104	35	.	.	PUNCT
cjfa-3260	105	1	to	to	PART
cjfa-3260	105	2	investigate	investigate	VERB
cjfa-3260	105	3	the	the	DET
cjfa-3260	105	4	relationship	relationship	NOUN
cjfa-3260	105	5	between	between	ADP
cjfa-3260	105	6	fundamental	fundamental	ADJ
cjfa-3260	105	7	accounting	accounting	NOUN
cjfa-3260	105	8	information	information	NOUN
cjfa-3260	105	9	announced	announce	VERB
cjfa-3260	105	10	by	by	ADP
cjfa-3260	105	11	banks	bank	NOUN
cjfa-3260	105	12	and	and	CCONJ
cjfa-3260	105	13	their	their	PRON
cjfa-3260	105	14	market	market	NOUN
cjfa-3260	105	15	value	value	NOUN
cjfa-3260	105	16	,	,	PUNCT
cjfa-3260	105	17	the	the	DET
cjfa-3260	105	18	following	follow	VERB
cjfa-3260	105	19	multiple	multiple	ADJ
cjfa-3260	105	20	regression	regression	NOUN
cjfa-3260	105	21	function	function	NOUN
cjfa-3260	105	22	was	be	AUX
cjfa-3260	105	23	used	use	VERB
cjfa-3260	105	24	:	:	PUNCT
cjfa-3260	105	25	�	�	PROPN
cjfa-3260	105	26	�	�	PROPN
cjfa-3260	105	27	�	�	PROPN
cjfa-3260	105	28	�	�	PROPN
cjfa-3260	105	29	�	�	PROPN
cjfa-3260	105	30	�	�	PROPN
cjfa-3260	105	31	�	�	PROPN
cjfa-3260	105	32	�	�	PROPN
cjfa-3260	105	33	�	�	PROPN
cjfa-3260	105	34	∙	∙	PROPN
cjfa-3260	105	35	�	�	PROPN
cjfa-3260	105	36	�	�	PROPN
cjfa-3260	105	37	�	�	PROPN
cjfa-3260	105	38	�	�	PROPN
cjfa-3260	105	39	�	�	PROPN
cjfa-3260	105	40	∙	∙	PROPN
cjfa-3260	105	41	�	�	PROPN
cjfa-3260	105	42	�	�	PROPN
cjfa-3260	105	43	�	�	PROPN
cjfa-3260	105	44	�	�	PROPN
cjfa-3260	105	45	�	�	PROPN
cjfa-3260	105	46	�	�	PROPN
cjfa-3260	105	47	(	(	PUNCT
cjfa-3260	105	48	1	1	NUM
cjfa-3260	105	49	)	)	PUNCT
cjfa-3260	106	1	where	where	SCONJ
cjfa-3260	106	2	:	:	PUNCT
cjfa-3260	106	3	−	−	PROPN
cjfa-3260	106	4	tp~	tp~	PROPN
cjfa-3260	106	5	–	–	PUNCT
cjfa-3260	106	6	closing	close	VERB
cjfa-3260	106	7	price	price	NOUN
cjfa-3260	106	8	of	of	ADP
cjfa-3260	106	9	a	a	DET
cjfa-3260	106	10	bank	bank	NOUN
cjfa-3260	106	11	’s	’s	PART
cjfa-3260	106	12	share	share	NOUN
cjfa-3260	106	13	at	at	ADP
cjfa-3260	106	14	the	the	DET
cjfa-3260	106	15	end	end	NOUN
cjfa-3260	106	16	of	of	ADP
cjfa-3260	106	17	period	period	NOUN
cjfa-3260	106	18	t	t	NOUN
cjfa-3260	106	19	;	;	PUNCT
cjfa-3260	106	20	−	−	PROPN
cjfa-3260	106	21	α0	α0	ADJ
cjfa-3260	106	22	–	–	PUNCT
cjfa-3260	106	23	intercept	intercept	NOUN
cjfa-3260	106	24	;	;	PUNCT
cjfa-3260	106	25	−	−	PROPN
cjfa-3260	106	26	α1	α1	PROPN
cjfa-3260	106	27	,	,	PUNCT
cjfa-3260	106	28	α2	α2	ADJ
cjfa-3260	106	29	–	–	PUNCT
cjfa-3260	106	30	structural	structural	ADJ
cjfa-3260	106	31	parameters	parameter	NOUN
cjfa-3260	106	32	;	;	PUNCT
cjfa-3260	106	33	−	−	PROPN
cjfa-3260	106	34	bt	bt	NOUN
cjfa-3260	106	35	–	–	PUNCT
cjfa-3260	106	36	consolidated	consolidated	ADJ
cjfa-3260	106	37	book	book	NOUN
cjfa-3260	106	38	value	value	NOUN
cjfa-3260	106	39	per	per	ADP
cjfa-3260	106	40	share	share	NOUN
cjfa-3260	106	41	at	at	ADP
cjfa-3260	106	42	the	the	DET
cjfa-3260	106	43	end	end	NOUN
cjfa-3260	106	44	of	of	ADP
cjfa-3260	106	45	period	period	NOUN
cjfa-3260	106	46	t	t	PROPN
cjfa-3260	106	47	,	,	PUNCT
cjfa-3260	106	48	−	−	PROPN
cjfa-3260	106	49	11	11	NUM
cjfa-3260	106	50			ADJ
cjfa-3260	106	51			NOUN
cjfa-3260	106	52	tft	tft	VERB
cjfa-3260	106	53	a	a	DET
cjfa-3260	106	54	t	t	NOUN
cjfa-3260	106	55	brxx	brxx	PROPN
cjfa-3260	106	56	t	t	PROPN
cjfa-3260	106	57	consolidated	consolidate	VERB
cjfa-3260	106	58	residual	residual	ADJ
cjfa-3260	106	59	income	income	NOUN
cjfa-3260	106	60	per	per	ADP
cjfa-3260	106	61	share	share	NOUN
cjfa-3260	106	62	at	at	ADP
cjfa-3260	106	63	the	the	DET
cjfa-3260	106	64	end	end	NOUN
cjfa-3260	106	65	of	of	ADP
cjfa-3260	106	66	period	period	NOUN
cjfa-3260	106	67	t	t	PROPN
cjfa-3260	106	68	,	,	PUNCT
cjfa-3260	106	69	where	where	SCONJ
cjfa-3260	106	70	rft-1	rft-1	ADV
cjfa-3260	106	71	is	be	AUX
cjfa-3260	106	72	a	a	DET
cjfa-3260	106	73	risk	risk	NOUN
cjfa-3260	106	74	-	-	PUNCT
cjfa-3260	106	75	free	free	ADJ
cjfa-3260	106	76	rate	rate	NOUN
cjfa-3260	106	77	at	at	ADP
cjfa-3260	106	78	the	the	DET
cjfa-3260	106	79	end	end	NOUN
cjfa-3260	106	80	of	of	ADP
cjfa-3260	106	81	period	period	NOUN
cjfa-3260	106	82	t-1	t-1	PROPN
cjfa-3260	106	83	;	;	PUNCT
cjfa-3260	106	84	−	−	PROPN
cjfa-3260	106	85	εt	εt	PROPN
cjfa-3260	106	86	–	–	PUNCT
cjfa-3260	106	87	error	error	NOUN
cjfa-3260	106	88	term	term	NOUN
cjfa-3260	106	89	.	.	PUNCT
cjfa-3260	107	1	the	the	DET
cjfa-3260	107	2	calculation	calculation	NOUN
cjfa-3260	107	3	of	of	ADP
cjfa-3260	107	4	residual	residual	ADJ
cjfa-3260	107	5	incomes	income	NOUN
cjfa-3260	107	6	was	be	AUX
cjfa-3260	107	7	based	base	VERB
cjfa-3260	107	8	on	on	ADP
cjfa-3260	107	9	the	the	DET
cjfa-3260	107	10	original	original	ADJ
cjfa-3260	107	11	ohlson	ohlson	NOUN
cjfa-3260	107	12	’s	’s	PART
cjfa-3260	107	13	(	(	PUNCT
cjfa-3260	107	14	1995	1995	NUM
cjfa-3260	107	15	)	)	PUNCT
cjfa-3260	107	16	approach	approach	NOUN
cjfa-3260	107	17	,	,	PUNCT
cjfa-3260	107	18	which	which	PRON
cjfa-3260	107	19	assumes	assume	VERB
cjfa-3260	107	20	that	that	SCONJ
cjfa-3260	107	21	the	the	DET
cjfa-3260	107	22	owners	owner	NOUN
cjfa-3260	107	23	of	of	ADP
cjfa-3260	107	24	companies	company	NOUN
cjfa-3260	107	25	expect	expect	VERB
cjfa-3260	107	26	a	a	DET
cjfa-3260	107	27	risk	risk	NOUN
cjfa-3260	107	28	-	-	PUNCT
cjfa-3260	107	29	free	free	ADJ
cjfa-3260	107	30	rate	rate	NOUN
cjfa-3260	107	31	of	of	ADP
cjfa-3260	107	32	return	return	NOUN
cjfa-3260	107	33	on	on	ADP
cjfa-3260	107	34	invested	invest	VERB
cjfa-3260	107	35	capital	capital	NOUN
cjfa-3260	107	36	.	.	PUNCT
cjfa-3260	108	1	the	the	DET
cjfa-3260	108	2	risk	risk	NOUN
cjfa-3260	108	3	-	-	PUNCT
cjfa-3260	108	4	free	free	ADJ
cjfa-3260	108	5	rate	rate	NOUN
cjfa-3260	108	6	was	be	AUX
cjfa-3260	108	7	taken	take	VERB
cjfa-3260	108	8	as	as	ADP
cjfa-3260	108	9	the	the	DET
cjfa-3260	108	10	average	average	ADJ
cjfa-3260	108	11	annual	annual	ADJ
cjfa-3260	108	12	yield	yield	NOUN
cjfa-3260	108	13	of	of	ADP
cjfa-3260	108	14	the	the	DET
cjfa-3260	108	15	polish	polish	ADJ
cjfa-3260	108	16	52week	52week	NUM
cjfa-3260	108	17	treasury	treasury	NOUN
cjfa-3260	108	18	bills	bill	NOUN
cjfa-3260	108	19	.	.	PUNCT
cjfa-3260	109	1	the	the	DET
cjfa-3260	109	2	estimates	estimate	NOUN
cjfa-3260	109	3	of	of	ADP
cjfa-3260	109	4	parameters	parameter	NOUN
cjfa-3260	109	5	α1	α1	PROPN
cjfa-3260	109	6	and	and	CCONJ
cjfa-3260	109	7	α2	α2	NOUN
cjfa-3260	109	8	are	be	AUX
cjfa-3260	109	9	expected	expect	VERB
cjfa-3260	109	10	to	to	PART
cjfa-3260	109	11	be	be	AUX
cjfa-3260	109	12	positive	positive	ADJ
cjfa-3260	109	13	.	.	PUNCT
cjfa-3260	110	1	the	the	DET
cjfa-3260	110	2	presence	presence	NOUN
cjfa-3260	110	3	of	of	ADP
cjfa-3260	110	4	error	error	NOUN
cjfa-3260	110	5	term	term	NOUN
cjfa-3260	110	6	serves	serve	VERB
cjfa-3260	110	7	for	for	ADP
cjfa-3260	110	8	capturing	capture	VERB
cjfa-3260	110	9	the	the	DET
cjfa-3260	110	10	influence	influence	NOUN
cjfa-3260	110	11	of	of	ADP
cjfa-3260	110	12	potential	potential	ADJ
cjfa-3260	110	13	factors	factor	NOUN
cjfa-3260	110	14	not	not	PART
cjfa-3260	110	15	included	include	VERB
cjfa-3260	110	16	in	in	ADP
cjfa-3260	110	17	the	the	DET
cjfa-3260	110	18	model	model	NOUN
cjfa-3260	110	19	.	.	PUNCT
cjfa-3260	111	1	in	in	ADP
cjfa-3260	111	2	order	order	NOUN
cjfa-3260	111	3	to	to	PART
cjfa-3260	111	4	investigate	investigate	VERB
cjfa-3260	111	5	the	the	DET
cjfa-3260	111	6	impact	impact	NOUN
cjfa-3260	111	7	of	of	ADP
cjfa-3260	111	8	ifrs	ifrs	NOUN
cjfa-3260	111	9	on	on	ADP
cjfa-3260	111	10	value	value	NOUN
cjfa-3260	111	11	relevance	relevance	NOUN
cjfa-3260	111	12	of	of	ADP
cjfa-3260	111	13	accounting	accounting	NOUN
cjfa-3260	111	14	information	information	NOUN
cjfa-3260	111	15	published	publish	VERB
cjfa-3260	111	16	by	by	ADP
cjfa-3260	111	17	the	the	DET
cjfa-3260	111	18	banks	bank	NOUN
cjfa-3260	111	19	,	,	PUNCT
cjfa-3260	111	20	in	in	ADP
cjfa-3260	111	21	accordance	accordance	NOUN
cjfa-3260	111	22	with	with	ADP
cjfa-3260	111	23	the	the	DET
cjfa-3260	111	24	approach	approach	NOUN
cjfa-3260	111	25	proposed	propose	VERB
cjfa-3260	111	26	by	by	ADP
cjfa-3260	111	27	karğin	karğin	PROPN
cjfa-3260	111	28	(	(	PUNCT
cjfa-3260	111	29	2013	2013	NUM
cjfa-3260	111	30	)	)	PUNCT
cjfa-3260	111	31	,	,	PUNCT
cjfa-3260	111	32	the	the	DET
cjfa-3260	111	33	following	follow	VERB
cjfa-3260	111	34	regression	regression	NOUN
cjfa-3260	111	35	was	be	AUX
cjfa-3260	111	36	applied	apply	VERB
cjfa-3260	111	37	:	:	PUNCT
cjfa-3260	111	38	�	�	PROPN
cjfa-3260	111	39	�	�	PROPN
cjfa-3260	111	40	�	�	PROPN
cjfa-3260	111	41	�	�	PROPN
cjfa-3260	111	42	�	�	PROPN
cjfa-3260	111	43	�	�	PROPN
cjfa-3260	111	44	�	�	PROPN
cjfa-3260	111	45	�	�	PROPN
cjfa-3260	111	46	�	�	PROPN
cjfa-3260	111	47	�	�	PROPN
cjfa-3260	111	48	∙	∙	PROPN
cjfa-3260	111	49	�	�	PROPN
cjfa-3260	111	50	�	�	PROPN
cjfa-3260	111	51	�	�	PROPN
cjfa-3260	111	52	�	�	PROPN
cjfa-3260	111	53	�	�	PROPN
cjfa-3260	111	54	∙	∙	PROPN
cjfa-3260	111	55	�	�	PROPN
cjfa-3260	111	56	�	�	PROPN
cjfa-3260	111	57	�	�	PROPN
cjfa-3260	111	58	�	�	PROPN
cjfa-3260	111	59	�	�	PROPN
cjfa-3260	111	60	∙	∙	PROPN
cjfa-3260	111	61	�	�	PROPN
cjfa-3260	111	62	�	�	PROPN
cjfa-3260	111	63	�	�	PROPN
cjfa-3260	111	64	�	�	PROPN
cjfa-3260	111	65	�	�	PROPN
cjfa-3260	111	66	�	�	PROPN
cjfa-3260	111	67	∙	∙	PROPN
cjfa-3260	111	68	�	�	PROPN
cjfa-3260	111	69	�	�	PROPN
cjfa-3260	111	70	�	�	PROPN
cjfa-3260	111	71	∙	∙	PROPN
cjfa-3260	111	72	�	�	PROPN
cjfa-3260	111	73	�	�	PROPN
cjfa-3260	111	74	�	�	PROPN
cjfa-3260	111	75	�	�	PROPN
cjfa-3260	111	76	�	�	PROPN
cjfa-3260	111	77	�	�	PROPN
cjfa-3260	111	78	∙	∙	PROPN
cjfa-3260	111	79	�	�	PROPN
cjfa-3260	111	80	�	�	PROPN
cjfa-3260	111	81	�	�	PROPN
cjfa-3260	111	82	∙	∙	PROPN
cjfa-3260	111	83	�	�	PROPN
cjfa-3260	111	84	�	�	PROPN
cjfa-3260	111	85	�	�	PROPN
cjfa-3260	111	86	�	�	PROPN
cjfa-3260	111	87	�	�	PROPN
cjfa-3260	111	88	�	�	PROPN
cjfa-3260	111	89	�	�	PROPN
cjfa-3260	111	90	(	(	PUNCT
cjfa-3260	111	91	2	2	NUM
cjfa-3260	111	92	)	)	PUNCT
cjfa-3260	111	93	(	(	PUNCT
cjfa-3260	111	94	2	2	X
cjfa-3260	111	95	)	)	PUNCT
cjfa-3260	111	96	where	where	SCONJ
cjfa-3260	111	97	:	:	PUNCT
cjfa-3260	111	98	d	d	X
cjfa-3260	111	99	t	t	PROPN
cjfa-3260	111	100	is	be	AUX
cjfa-3260	111	101	a	a	DET
cjfa-3260	111	102	dummy	dummy	ADJ
cjfa-3260	111	103	variable	variable	NOUN
cjfa-3260	111	104	equal	equal	ADJ
cjfa-3260	111	105	0	0	NUM
cjfa-3260	111	106	for	for	ADP
cjfa-3260	111	107	t	t	NOUN
cjfa-3260	111	108	=	=	SYM
cjfa-3260	111	109	1998	1998	NUM
cjfa-3260	111	110	,	,	PUNCT
cjfa-3260	111	111	1999	1999	NUM
cjfa-3260	111	112	,	,	PUNCT
cjfa-3260	111	113	…	…	PUNCT
cjfa-3260	111	114	.	.	PROPN
cjfa-3260	111	115	,	,	PUNCT
cjfa-3260	111	116	2004	2004	NUM
cjfa-3260	111	117	and	and	CCONJ
cjfa-3260	111	118	1	1	NUM
cjfa-3260	111	119	for	for	ADP
cjfa-3260	111	120	t	t	NOUN
cjfa-3260	111	121	=	=	SYM
cjfa-3260	111	122	2005	2005	NUM
cjfa-3260	111	123	,	,	PUNCT
cjfa-3260	111	124	2006	2006	NUM
cjfa-3260	111	125	,	,	PUNCT
cjfa-3260	111	126	...	...	PUNCT
cjfa-3260	111	127	,	,	PUNCT
cjfa-3260	111	128	2012	2012	NUM
cjfa-3260	111	129	.	.	PUNCT
cjfa-3260	112	1	estimates	estimate	NOUN
cjfa-3260	112	2	of	of	ADP
cjfa-3260	112	3	structural	structural	ADJ
cjfa-3260	112	4	parameters	parameter	NOUN
cjfa-3260	112	5	α3	α3	NOUN
cjfa-3260	112	6	and	and	CCONJ
cjfa-3260	112	7	α4	α4	NOUN
cjfa-3260	112	8	in	in	ADP
cjfa-3260	112	9	equation	equation	NOUN
cjfa-3260	112	10	(	(	PUNCT
cjfa-3260	112	11	2	2	X
cjfa-3260	112	12	)	)	PUNCT
cjfa-3260	112	13	represent	represent	VERB
cjfa-3260	112	14	the	the	DET
cjfa-3260	112	15	differences	difference	NOUN
cjfa-3260	112	16	in	in	ADP
cjfa-3260	112	17	values	value	NOUN
cjfa-3260	112	18	of	of	ADP
cjfa-3260	112	19	coefficients	coefficient	NOUN
cjfa-3260	112	20	of	of	ADP
cjfa-3260	112	21	consolidated	consolidated	ADJ
cjfa-3260	112	22	book	book	NOUN
cjfa-3260	112	23	value	value	NOUN
cjfa-3260	112	24	of	of	ADP
cjfa-3260	112	25	equity	equity	NOUN
cjfa-3260	112	26	and	and	CCONJ
cjfa-3260	112	27	residual	residual	ADJ
cjfa-3260	112	28	income	income	NOUN
cjfa-3260	112	29	per	per	ADP
cjfa-3260	112	30	share	share	NOUN
cjfa-3260	112	31	,	,	PUNCT
cjfa-3260	112	32	respectively	respectively	ADV
cjfa-3260	112	33	,	,	PUNCT
cjfa-3260	112	34	before	before	ADP
cjfa-3260	112	35	and	and	CCONJ
cjfa-3260	112	36	after	after	ADP
cjfa-3260	112	37	implementation	implementation	NOUN
cjfa-3260	112	38	of	of	ADP
cjfa-3260	112	39	ifrs	ifrs	PROPN
cjfa-3260	112	40	.	.	PUNCT
cjfa-3260	113	1	the	the	DET
cjfa-3260	113	2	positive	positive	ADJ
cjfa-3260	113	3	(	(	PUNCT
cjfa-3260	113	4	negative	negative	ADJ
cjfa-3260	113	5	)	)	PUNCT
cjfa-3260	113	6	values	value	NOUN
cjfa-3260	113	7	of	of	ADP
cjfa-3260	113	8	these	these	DET
cjfa-3260	113	9	parameters	parameter	NOUN
cjfa-3260	113	10	indicate	indicate	VERB
cjfa-3260	113	11	increase	increase	NOUN
cjfa-3260	113	12	(	(	PUNCT
cjfa-3260	113	13	decrease	decrease	NOUN
cjfa-3260	113	14	)	)	PUNCT
cjfa-3260	113	15	of	of	ADP
cjfa-3260	113	16	the	the	DET
cjfa-3260	113	17	value	value	NOUN
cjfa-3260	113	18	relevance	relevance	NOUN
cjfa-3260	113	19	of	of	ADP
cjfa-3260	113	20	corresponding	correspond	VERB
cjfa-3260	113	21	accounting	accounting	NOUN
cjfa-3260	113	22	data	datum	NOUN
cjfa-3260	113	23	after	after	ADP
cjfa-3260	113	24	implementation	implementation	NOUN
cjfa-3260	113	25	of	of	ADP
cjfa-3260	113	26	ifrs	ifrs	PROPN
cjfa-3260	113	27	.	.	PUNCT
cjfa-3260	114	1	to	to	PART
cjfa-3260	114	2	test	test	VERB
cjfa-3260	114	3	the	the	DET
cjfa-3260	114	4	statistical	statistical	ADJ
cjfa-3260	114	5	significance	significance	NOUN
cjfa-3260	114	6	of	of	ADP
cjfa-3260	114	7	the	the	DET
cjfa-3260	114	8	differences	difference	NOUN
cjfa-3260	114	9	in	in	ADP
cjfa-3260	114	10	regression	regression	NOUN
cjfa-3260	114	11	coefficients	coefficient	NOUN
cjfa-3260	114	12	before	before	ADV
cjfa-3260	114	13	and	and	CCONJ
cjfa-3260	114	14	after	after	ADP
cjfa-3260	114	15	the	the	DET
cjfa-3260	114	16	adoption	adoption	NOUN
cjfa-3260	114	17	of	of	ADP
cjfa-3260	114	18	ifrs	ifrs	PROPN
cjfa-3260	114	19	in	in	ADP
cjfa-3260	114	20	poland	poland	PROPN
cjfa-3260	114	21	the	the	DET
cjfa-3260	114	22	chow	chow	PROPN
cjfa-3260	114	23	test	test	NOUN
cjfa-3260	114	24	for	for	ADP
cjfa-3260	114	25	structural	structural	ADJ
cjfa-3260	114	26	change	change	NOUN
cjfa-3260	114	27	was	be	AUX
cjfa-3260	114	28	used	use	VERB
cjfa-3260	114	29	.	.	PUNCT
cjfa-3260	115	1	the	the	DET
cjfa-3260	115	2	chow	chow	PROPN
cjfa-3260	115	3	test	test	NOUN
cjfa-3260	115	4	statistic	statistic	NOUN
cjfa-3260	115	5	is	be	AUX
cjfa-3260	115	6	given	give	VERB
cjfa-3260	115	7	by	by	ADP
cjfa-3260	115	8	the	the	DET
cjfa-3260	115	9	following	follow	VERB
cjfa-3260	115	10	equation	equation	NOUN
cjfa-3260	115	11	(	(	PUNCT
cjfa-3260	115	12	dougherty	dougherty	PROPN
cjfa-3260	115	13	2001	2001	NUM
cjfa-3260	115	14	,	,	PUNCT
cjfa-3260	115	15	245–246	245–246	NUM
cjfa-3260	115	16	):	):	PUNCT
cjfa-3260	115	17	where	where	SCONJ
cjfa-3260	115	18	:	:	PUNCT
cjfa-3260	115	19	dt	dt	X
cjfa-3260	115	20	is	be	AUX
cjfa-3260	115	21	a	a	DET
cjfa-3260	115	22	dummy	dummy	ADJ
cjfa-3260	115	23	variable	variable	NOUN
cjfa-3260	115	24	equal	equal	ADJ
cjfa-3260	115	25	0	0	NUM
cjfa-3260	115	26	for	for	ADP
cjfa-3260	115	27	t	t	NOUN
cjfa-3260	115	28	=	=	SYM
cjfa-3260	115	29	1998	1998	NUM
cjfa-3260	115	30	,	,	PUNCT
cjfa-3260	115	31	1999	1999	NUM
cjfa-3260	115	32	,	,	PUNCT
cjfa-3260	115	33	…	…	PUNCT
cjfa-3260	115	34	.	.	PROPN
cjfa-3260	115	35	,	,	PUNCT
cjfa-3260	115	36	2004	2004	NUM
cjfa-3260	115	37	and	and	CCONJ
cjfa-3260	115	38	1	1	NUM
cjfa-3260	115	39	for	for	ADP
cjfa-3260	115	40	t	t	NOUN
cjfa-3260	115	41	=	=	SYM
cjfa-3260	115	42	2005	2005	NUM
cjfa-3260	115	43	,	,	PUNCT
cjfa-3260	115	44	2006	2006	NUM
cjfa-3260	115	45	,	,	PUNCT
cjfa-3260	115	46	...	...	PUNCT
cjfa-3260	115	47	,	,	PUNCT
cjfa-3260	115	48	2012	2012	NUM
cjfa-3260	115	49	.	.	PUNCT
cjfa-3260	116	1	estimates	estimate	NOUN
cjfa-3260	116	2	of	of	ADP
cjfa-3260	116	3	structural	structural	ADJ
cjfa-3260	116	4	parameters	parameter	NOUN
cjfa-3260	116	5	α3	α3	NOUN
cjfa-3260	116	6	and	and	CCONJ
cjfa-3260	116	7	α4	α4	NOUN
cjfa-3260	116	8	in	in	ADP
cjfa-3260	116	9	equation	equation	NOUN
cjfa-3260	116	10	(	(	PUNCT
cjfa-3260	116	11	2	2	X
cjfa-3260	116	12	)	)	PUNCT
cjfa-3260	116	13	represent	represent	VERB
cjfa-3260	116	14	the	the	DET
cjfa-3260	116	15	differences	difference	NOUN
cjfa-3260	116	16	in	in	ADP
cjfa-3260	116	17	values	value	NOUN
cjfa-3260	116	18	of	of	ADP
cjfa-3260	116	19	coefficients	coefficient	NOUN
cjfa-3260	116	20	of	of	ADP
cjfa-3260	116	21	consolidated	consolidated	ADJ
cjfa-3260	116	22	book	book	NOUN
cjfa-3260	116	23	value	value	NOUN
cjfa-3260	116	24	of	of	ADP
cjfa-3260	116	25	equity	equity	NOUN
cjfa-3260	116	26	and	and	CCONJ
cjfa-3260	116	27	residual	residual	ADJ
cjfa-3260	116	28	income	income	NOUN
cjfa-3260	116	29	per	per	ADP
cjfa-3260	116	30	share	share	NOUN
cjfa-3260	116	31	,	,	PUNCT
cjfa-3260	116	32	respectively	respectively	ADV
cjfa-3260	116	33	,	,	PUNCT
cjfa-3260	116	34	before	before	ADP
cjfa-3260	116	35	and	and	CCONJ
cjfa-3260	116	36	after	after	ADP
cjfa-3260	116	37	implementation	implementation	NOUN
cjfa-3260	116	38	of	of	ADP
cjfa-3260	116	39	ifrs	ifrs	PROPN
cjfa-3260	116	40	.	.	PUNCT
cjfa-3260	117	1	the	the	DET
cjfa-3260	117	2	positive	positive	ADJ
cjfa-3260	117	3	(	(	PUNCT
cjfa-3260	117	4	negative	negative	ADJ
cjfa-3260	117	5	)	)	PUNCT
cjfa-3260	117	6	values	value	NOUN
cjfa-3260	117	7	of	of	ADP
cjfa-3260	117	8	these	these	DET
cjfa-3260	117	9	parameters	parameter	NOUN
cjfa-3260	117	10	indicate	indicate	VERB
cjfa-3260	117	11	increase	increase	NOUN
cjfa-3260	117	12	(	(	PUNCT
cjfa-3260	117	13	decrease	decrease	NOUN
cjfa-3260	117	14	)	)	PUNCT
cjfa-3260	117	15	of	of	ADP
cjfa-3260	117	16	the	the	DET
cjfa-3260	117	17	value	value	NOUN
cjfa-3260	117	18	relevance	relevance	NOUN
cjfa-3260	117	19	of	of	ADP
cjfa-3260	117	20	corresponding	correspond	VERB
cjfa-3260	117	21	accounting	accounting	NOUN
cjfa-3260	117	22	data	datum	NOUN
cjfa-3260	117	23	after	after	ADP
cjfa-3260	117	24	implementation	implementation	NOUN
cjfa-3260	117	25	of	of	ADP
cjfa-3260	117	26	ifrs	ifrs	PROPN
cjfa-3260	117	27	.	.	PUNCT
cjfa-3260	118	1	to	to	PART
cjfa-3260	118	2	test	test	VERB
cjfa-3260	118	3	the	the	DET
cjfa-3260	118	4	statistical	statistical	ADJ
cjfa-3260	118	5	significance	significance	NOUN
cjfa-3260	118	6	of	of	ADP
cjfa-3260	118	7	the	the	DET
cjfa-3260	118	8	differences	difference	NOUN
cjfa-3260	118	9	in	in	ADP
cjfa-3260	118	10	regression	regression	NOUN
cjfa-3260	118	11	coefficients	coefficient	NOUN
cjfa-3260	118	12	before	before	ADV
cjfa-3260	118	13	and	and	CCONJ
cjfa-3260	118	14	after	after	ADP
cjfa-3260	118	15	the	the	DET
cjfa-3260	118	16	adoption	adoption	NOUN
cjfa-3260	118	17	of	of	ADP
cjfa-3260	118	18	ifrs	ifrs	PROPN
cjfa-3260	118	19	in	in	ADP
cjfa-3260	118	20	poland	poland	PROPN
cjfa-3260	118	21	the	the	DET
cjfa-3260	118	22	chow	chow	PROPN
cjfa-3260	118	23	test	test	NOUN
cjfa-3260	118	24	for	for	ADP
cjfa-3260	118	25	structural	structural	ADJ
cjfa-3260	118	26	change	change	NOUN
cjfa-3260	118	27	was	be	AUX
cjfa-3260	118	28	used	use	VERB
cjfa-3260	118	29	.	.	PUNCT
cjfa-3260	119	1	the	the	DET
cjfa-3260	119	2	chow	chow	PROPN
cjfa-3260	119	3	test	test	NOUN
cjfa-3260	119	4	statistic	statistic	NOUN
cjfa-3260	119	5	is	be	AUX
cjfa-3260	119	6	given	give	VERB
cjfa-3260	119	7	by	by	ADP
cjfa-3260	119	8	the	the	DET
cjfa-3260	119	9	following	follow	VERB
cjfa-3260	119	10	equation	equation	NOUN
cjfa-3260	119	11	(	(	PUNCT
cjfa-3260	119	12	dougherty	dougherty	PROPN
cjfa-3260	119	13	2001	2001	NUM
cjfa-3260	119	14	,	,	PUNCT
cjfa-3260	119	15	245	245	NUM
cjfa-3260	119	16	-	-	SYM
cjfa-3260	119	17	246	246	NUM
cjfa-3260	119	18	):	):	PUNCT
cjfa-3260	119	19	�	�	PROPN
cjfa-3260	119	20	�	�	PROPN
cjfa-3260	119	21	�	�	PROPN
cjfa-3260	119	22	�	�	PROPN
cjfa-3260	119	23	�	�	PROPN
cjfa-3260	119	24	�	�	PROPN
cjfa-3260	119	25	�	�	PROPN
cjfa-3260	119	26	�	�	PROPN
cjfa-3260	119	27	�	�	PROPN
cjfa-3260	119	28	=	=	SYM
cjfa-3260	119	29	�	�	PROPN
cjfa-3260	119	30	�	�	PROPN
cjfa-3260	119	31	�	�	PROPN
cjfa-3260	119	32	�	�	PROPN
cjfa-3260	119	33	�	�	PROPN
cjfa-3260	119	34	�	�	PROPN
cjfa-3260	119	35	�	�	PROPN
cjfa-3260	119	36	�	�	PROPN
cjfa-3260	119	37	�	�	PROPN
cjfa-3260	119	38	�	�	PROPN
cjfa-3260	119	39	�	�	PROPN
cjfa-3260	119	40	�	�	PROPN
cjfa-3260	119	41	�	�	PROPN
cjfa-3260	119	42	�	�	PROPN
cjfa-3260	119	43	�	�	PROPN
cjfa-3260	119	44	�	�	PROPN
cjfa-3260	119	45	�	�	PROPN
cjfa-3260	119	46	�	�	PROPN
cjfa-3260	119	47	�	�	PROPN
cjfa-3260	119	48	�	�	PROPN
cjfa-3260	119	49	�	�	PROPN
cjfa-3260	119	50	�	�	PROPN
cjfa-3260	119	51	�	�	PROPN
cjfa-3260	119	52	�	�	PROPN
cjfa-3260	119	53	�	�	PROPN
cjfa-3260	119	54	�	�	PROPN
cjfa-3260	119	55	�	�	PROPN
cjfa-3260	119	56	/	/	SYM
cjfa-3260	119	57	�	�	PROPN
cjfa-3260	119	58	�	�	PROPN
cjfa-3260	119	59	�	�	PROPN
cjfa-3260	119	60	�	�	PROPN
cjfa-3260	119	61	�	�	PROPN
cjfa-3260	119	62	�	�	PROPN
cjfa-3260	119	63	(	(	PUNCT
cjfa-3260	119	64	3	3	NUM
cjfa-3260	119	65	)	)	PUNCT
cjfa-3260	119	66	where	where	SCONJ
cjfa-3260	119	67	:	:	PUNCT
cjfa-3260	119	68	−	−	PROPN
cjfa-3260	119	69	rssp	rssp	PROPN
cjfa-3260	119	70	–	–	PUNCT
cjfa-3260	119	71	total	total	ADJ
cjfa-3260	119	72	sum	sum	NOUN
cjfa-3260	119	73	of	of	ADP
cjfa-3260	119	74	the	the	DET
cjfa-3260	119	75	squares	square	NOUN
cjfa-3260	119	76	of	of	ADP
cjfa-3260	119	77	the	the	DET
cjfa-3260	119	78	residuals	residual	NOUN
cjfa-3260	119	79	in	in	ADP
cjfa-3260	119	80	the	the	DET
cjfa-3260	119	81	pooled	pooled	ADJ
cjfa-3260	119	82	regression	regression	NOUN
cjfa-3260	119	83	,	,	PUNCT
cjfa-3260	119	84	−	−	PROPN
cjfa-3260	119	85	rssa	rssa	ADJ
cjfa-3260	119	86	,	,	PUNCT
cjfa-3260	119	87	rssb	rssb	VERB
cjfa-3260	119	88	–	–	PUNCT
cjfa-3260	119	89	residual	residual	ADJ
cjfa-3260	119	90	sums	sum	NOUN
cjfa-3260	119	91	of	of	ADP
cjfa-3260	119	92	squares	square	NOUN
cjfa-3260	119	93	for	for	ADP
cjfa-3260	119	94	the	the	DET
cjfa-3260	119	95	subsample	subsample	ADJ
cjfa-3260	119	96	regressions	regression	NOUN
cjfa-3260	119	97	a	a	DET
cjfa-3260	119	98	and	and	CCONJ
cjfa-3260	119	99	b	b	NOUN
cjfa-3260	119	100	,	,	PUNCT
cjfa-3260	119	101	respectively	respectively	ADV
cjfa-3260	119	102	,	,	PUNCT
cjfa-3260	119	103	−	−	PROPN
cjfa-3260	119	104	n	n	CCONJ
cjfa-3260	119	105	–	–	PUNCT
cjfa-3260	119	106	number	number	NOUN
cjfa-3260	119	107	of	of	ADP
cjfa-3260	119	108	observations	observation	NOUN
cjfa-3260	119	109	in	in	ADP
cjfa-3260	119	110	the	the	DET
cjfa-3260	119	111	pooled	pooled	ADJ
cjfa-3260	119	112	sample	sample	NOUN
cjfa-3260	119	113	,	,	PUNCT
cjfa-3260	119	114	−	−	PROPN
cjfa-3260	119	115	k	k	NOUN
cjfa-3260	119	116	–	–	PUNCT
cjfa-3260	119	117	number	number	NOUN
cjfa-3260	119	118	of	of	ADP
cjfa-3260	119	119	regression	regression	NOUN
cjfa-3260	119	120	coefficients	coefficient	NOUN
cjfa-3260	119	121	.	.	PUNCT
cjfa-3260	120	1	the	the	DET
cjfa-3260	120	2	chow	chow	PROPN
cjfa-3260	120	3	test	test	NOUN
cjfa-3260	120	4	statistic	statistic	PROPN
cjfa-3260	120	5	follows	follow	VERB
cjfa-3260	120	6	the	the	DET
cjfa-3260	120	7	f	f	PROPN
cjfa-3260	120	8	distribution	distribution	NOUN
cjfa-3260	120	9	with	with	ADP
cjfa-3260	120	10	(	(	PUNCT
cjfa-3260	120	11	k	k	NOUN
cjfa-3260	120	12	,	,	PUNCT
cjfa-3260	120	13	n	n	CCONJ
cjfa-3260	120	14	–	–	PUNCT
cjfa-3260	120	15	2k	2k	NUM
cjfa-3260	120	16	)	)	PUNCT
cjfa-3260	120	17	degrees	degree	NOUN
cjfa-3260	120	18	of	of	ADP
cjfa-3260	120	19	freedom	freedom	NOUN
cjfa-3260	120	20	.	.	PUNCT
cjfa-3260	121	1	the	the	DET
cjfa-3260	121	2	null	null	ADJ
cjfa-3260	121	3	hypothesis	hypothesis	NOUN
cjfa-3260	121	4	of	of	ADP
cjfa-3260	121	5	the	the	DET
cjfa-3260	121	6	test	test	NOUN
cjfa-3260	121	7	is	be	AUX
cjfa-3260	121	8	that	that	SCONJ
cjfa-3260	121	9	the	the	DET
cjfa-3260	121	10	regression	regression	NOUN
cjfa-3260	121	11	coefficients	coefficient	VERB
cjfa-3260	121	12	in	in	ADP
cjfa-3260	121	13	the	the	DET
cjfa-3260	121	14	both	both	DET
cjfa-3260	121	15	subsamples	subsample	NOUN
cjfa-3260	121	16	are	be	AUX
cjfa-3260	121	17	exactly	exactly	ADV
cjfa-3260	121	18	the	the	DET
cjfa-3260	121	19	same	same	ADJ
cjfa-3260	121	20	.	.	PUNCT
cjfa-3260	122	1	if	if	SCONJ
cjfa-3260	122	2	the	the	DET
cjfa-3260	122	3	estimated	estimate	VERB
cjfa-3260	122	4	value	value	NOUN
cjfa-3260	122	5	of	of	ADP
cjfa-3260	122	6	the	the	DET
cjfa-3260	122	7	test	test	NOUN
cjfa-3260	122	8	statistic	statistic	NOUN
cjfa-3260	122	9	exceeds	exceed	VERB
cjfa-3260	122	10	the	the	DET
cjfa-3260	122	11	corresponding	corresponding	ADJ
cjfa-3260	122	12	critical	critical	ADJ
cjfa-3260	122	13	value	value	NOUN
cjfa-3260	122	14	of	of	ADP
cjfa-3260	122	15	the	the	DET
cjfa-3260	122	16	f	f	PROPN
cjfa-3260	122	17	distribution	distribution	NOUN
cjfa-3260	122	18	,	,	PUNCT
cjfa-3260	122	19	then	then	ADV
cjfa-3260	122	20	the	the	DET
cjfa-3260	122	21	null	null	ADJ
cjfa-3260	122	22	hypothesis	hypothesis	NOUN
cjfa-3260	122	23	is	be	AUX
cjfa-3260	122	24	rejected	reject	VERB
cjfa-3260	122	25	indicating	indicate	VERB
cjfa-3260	122	26	occurrence	occurrence	NOUN
cjfa-3260	122	27	of	of	ADP
cjfa-3260	122	28	the	the	DET
cjfa-3260	122	29	structural	structural	ADJ
cjfa-3260	122	30	break	break	NOUN
cjfa-3260	122	31	in	in	ADP
cjfa-3260	122	32	the	the	DET
cjfa-3260	122	33	regression	regression	NOUN
cjfa-3260	122	34	parameters	parameter	NOUN
cjfa-3260	122	35	,	,	PUNCT
cjfa-3260	122	36	i.e.	i.e.	X
cjfa-3260	122	37	a	a	DET
cjfa-3260	122	38	statistically	statistically	ADV
cjfa-3260	122	39	significant	significant	ADJ
cjfa-3260	122	40	difference	difference	NOUN
cjfa-3260	122	41	between	between	ADP
cjfa-3260	122	42	regression	regression	NOUN
cjfa-3260	122	43	coefficients	coefficient	NOUN
cjfa-3260	122	44	in	in	ADP
cjfa-3260	122	45	each	each	DET
cjfa-3260	122	46	subsample	subsample	NOUN
cjfa-3260	122	47	.	.	PUNCT
cjfa-3260	123	1	the	the	DET
cjfa-3260	123	2	outcome	outcome	NOUN
cjfa-3260	123	3	of	of	ADP
cjfa-3260	123	4	the	the	DET
cjfa-3260	123	5	research	research	NOUN
cjfa-3260	123	6	process	process	NOUN
cjfa-3260	123	7	and	and	CCONJ
cjfa-3260	123	8	conclusions	conclusion	NOUN
cjfa-3260	123	9	the	the	DET
cjfa-3260	123	10	data	datum	NOUN
cjfa-3260	123	11	in	in	ADP
cjfa-3260	123	12	table	table	NOUN
cjfa-3260	123	13	1	1	NUM
cjfa-3260	123	14	presents	present	VERB
cjfa-3260	123	15	the	the	DET
cjfa-3260	123	16	results	result	NOUN
cjfa-3260	123	17	of	of	ADP
cjfa-3260	123	18	estimation	estimation	NOUN
cjfa-3260	123	19	of	of	ADP
cjfa-3260	123	20	the	the	DET
cjfa-3260	123	21	equation	equation	NOUN
cjfa-3260	123	22	(	(	PUNCT
cjfa-3260	123	23	1	1	NUM
cjfa-3260	123	24	)	)	PUNCT
cjfa-3260	123	25	for	for	ADP
cjfa-3260	123	26	the	the	DET
cjfa-3260	123	27	years	year	NOUN
cjfa-3260	123	28	preceding	precede	VERB
cjfa-3260	123	29	(	(	PUNCT
cjfa-3260	123	30	1998	1998	NUM
cjfa-3260	123	31	-	-	SYM
cjfa-3260	123	32	2004	2004	NUM
cjfa-3260	123	33	)	)	PUNCT
cjfa-3260	123	34	and	and	CCONJ
cjfa-3260	123	35	succeeding	succeed	VERB
cjfa-3260	123	36	(	(	PUNCT
cjfa-3260	123	37	2005	2005	NUM
cjfa-3260	123	38	-	-	SYM
cjfa-3260	123	39	2012	2012	NUM
cjfa-3260	123	40	)	)	PUNCT
cjfa-3260	123	41	the	the	DET
cjfa-3260	123	42	introduction	introduction	NOUN
cjfa-3260	123	43	of	of	ADP
cjfa-3260	123	44	ifrs	ifrs	PROPN
cjfa-3260	123	45	in	in	ADP
cjfa-3260	123	46	poland	poland	PROPN
cjfa-3260	123	47	,	,	PUNCT
cjfa-3260	123	48	as	as	ADV
cjfa-3260	123	49	well	well	ADV
cjfa-3260	123	50	as	as	ADP
cjfa-3260	123	51	for	for	ADP
cjfa-3260	123	52	the	the	DET
cjfa-3260	123	53	whole	whole	ADJ
cjfa-3260	123	54	analysed	analyse	VERB
cjfa-3260	123	55	period	period	NOUN
cjfa-3260	123	56	.	.	PUNCT
cjfa-3260	124	1	table	table	NOUN
cjfa-3260	124	2	1	1	NUM
cjfa-3260	124	3	.	.	PUNCT
cjfa-3260	125	1	estimations	estimation	NOUN
cjfa-3260	125	2	of	of	ADP
cjfa-3260	125	3	residual	residual	ADJ
cjfa-3260	125	4	income	income	NOUN
cjfa-3260	125	5	valuation	valuation	NOUN
cjfa-3260	125	6	model	model	NOUN
cjfa-3260	125	7	parameters	parameter	NOUN
cjfa-3260	125	8	for	for	ADP
cjfa-3260	125	9	commercial	commercial	ADJ
cjfa-3260	125	10	banks	bank	NOUN
cjfa-3260	125	11	listed	list	VERB
cjfa-3260	125	12	on	on	ADP
cjfa-3260	125	13	the	the	DET
cjfa-3260	125	14	wse	wse	NOUN
cjfa-3260	125	15	before	before	ADV
cjfa-3260	125	16	and	and	CCONJ
cjfa-3260	125	17	after	after	ADP
cjfa-3260	125	18	implementation	implementation	NOUN
cjfa-3260	125	19	of	of	ADP
cjfa-3260	125	20	ifrs	ifrs	PROPN
cjfa-3260	125	21	parameter	parameter	PROPN
cjfa-3260	125	22	model	model	PROPN
cjfa-3260	125	23	:	:	PUNCT
cjfa-3260	125	24	�	�	PROPN
cjfa-3260	125	25	�	�	PROPN
cjfa-3260	125	26	�	�	PROPN
cjfa-3260	125	27	=	=	SYM
cjfa-3260	125	28	�	�	PROPN
cjfa-3260	125	29	�	�	PROPN
cjfa-3260	125	30	�	�	PROPN
cjfa-3260	125	31	�	�	PROPN
cjfa-3260	125	32	�	�	PROPN
cjfa-3260	125	33	�	�	PROPN
cjfa-3260	125	34	�	�	PROPN
cjfa-3260	125	35	�	�	PROPN
cjfa-3260	125	36	�	�	PROPN
cjfa-3260	125	37	�	�	PROPN
cjfa-3260	125	38	�	�	PROPN
cjfa-3260	125	39	�	�	PROPN
cjfa-3260	125	40	�	�	PROPN
cjfa-3260	125	41	�	�	PROPN
cjfa-3260	125	42	�	�	PROPN
cjfa-3260	125	43	�	�	PROPN
cjfa-3260	125	44	�	�	PROPN
cjfa-3260	125	45	�	�	PROPN
cjfa-3260	125	46	period	period	NOUN
cjfa-3260	125	47	1998	1998	NUM
cjfa-3260	125	48	-	-	SYM
cjfa-3260	125	49	2004	2004	NUM
cjfa-3260	125	50	2005	2005	NUM
cjfa-3260	125	51	-	-	SYM
cjfa-3260	125	52	2012	2012	NUM
cjfa-3260	125	53	1998	1998	NUM
cjfa-3260	125	54	-	-	SYM
cjfa-3260	125	55	2012	2012	NUM
cjfa-3260	125	56	estimate/	estimate/	CCONJ
cjfa-3260	125	57	value	value	NOUN
cjfa-3260	125	58	std	std	NOUN
cjfa-3260	125	59	.	.	PUNCT
cjfa-3260	126	1	error	error	NOUN
cjfa-3260	126	2	p	p	NOUN
cjfa-3260	126	3	-	-	PUNCT
cjfa-3260	126	4	value	value	NOUN
cjfa-3260	126	5	estimate/	estimate/	CCONJ
cjfa-3260	126	6	value	value	NOUN
cjfa-3260	126	7	std	std	NOUN
cjfa-3260	126	8	.	.	PUNCT
cjfa-3260	127	1	error	error	NOUN
cjfa-3260	127	2	p	p	NOUN
cjfa-3260	127	3	-	-	PUNCT
cjfa-3260	127	4	value	value	NOUN
cjfa-3260	127	5	estimate/	estimate/	CCONJ
cjfa-3260	127	6	value	value	NOUN
cjfa-3260	127	7	std	std	NOUN
cjfa-3260	127	8	.	.	PUNCT
cjfa-3260	128	1	error	error	NOUN
cjfa-3260	128	2	p	p	NOUN
cjfa-3260	128	3	-	-	PUNCT
cjfa-3260	128	4	value	value	NOUN
cjfa-3260	128	5	(	(	PUNCT
cjfa-3260	128	6	3	3	NUM
cjfa-3260	128	7	)	)	PUNCT
cjfa-3260	128	8	where	where	SCONJ
cjfa-3260	128	9	:	:	PUNCT
cjfa-3260	128	10	rssp	rssp	NOUN
cjfa-3260	128	11	–	–	PUNCT
cjfa-3260	128	12	total	total	ADJ
cjfa-3260	128	13	sum	sum	NOUN
cjfa-3260	128	14	of	of	ADP
cjfa-3260	128	15	the	the	DET
cjfa-3260	128	16	squares	square	NOUN
cjfa-3260	128	17	of	of	ADP
cjfa-3260	128	18	the	the	DET
cjfa-3260	128	19	residuals	residual	NOUN
cjfa-3260	128	20	in	in	ADP
cjfa-3260	128	21	the	the	DET
cjfa-3260	128	22	pooled	pooled	ADJ
cjfa-3260	128	23	regression	regression	NOUN
cjfa-3260	128	24	,	,	PUNCT
cjfa-3260	128	25	rssa	rssa	NOUN
cjfa-3260	128	26	,	,	PUNCT
cjfa-3260	128	27	rssb	rssb	NOUN
cjfa-3260	128	28	–	–	PUNCT
cjfa-3260	128	29	residual	residual	ADJ
cjfa-3260	128	30	sums	sum	NOUN
cjfa-3260	128	31	of	of	ADP
cjfa-3260	128	32	squares	square	NOUN
cjfa-3260	128	33	for	for	ADP
cjfa-3260	128	34	the	the	DET
cjfa-3260	128	35	subsample	subsample	ADJ
cjfa-3260	128	36	regressions	regression	NOUN
cjfa-3260	128	37	a	a	DET
cjfa-3260	128	38	and	and	CCONJ
cjfa-3260	128	39	b	b	NOUN
cjfa-3260	128	40	,	,	PUNCT
cjfa-3260	128	41	respectively	respectively	ADV
cjfa-3260	128	42	,	,	PUNCT
cjfa-3260	128	43	n	n	CCONJ
cjfa-3260	128	44	–	–	PUNCT
cjfa-3260	128	45	number	number	NOUN
cjfa-3260	128	46	of	of	ADP
cjfa-3260	128	47	observations	observation	NOUN
cjfa-3260	128	48	in	in	ADP
cjfa-3260	128	49	the	the	DET
cjfa-3260	128	50	pooled	pooled	ADJ
cjfa-3260	128	51	sample	sample	NOUN
cjfa-3260	128	52	,	,	PUNCT
cjfa-3260	128	53	k	k	PROPN
cjfa-3260	128	54	–	–	PUNCT
cjfa-3260	128	55	number	number	NOUN
cjfa-3260	128	56	of	of	ADP
cjfa-3260	128	57	regression	regression	NOUN
cjfa-3260	128	58	coefficients	coefficient	NOUN
cjfa-3260	128	59	.	.	PUNCT
cjfa-3260	129	1	the	the	DET
cjfa-3260	129	2	chow	chow	PROPN
cjfa-3260	129	3	test	test	NOUN
cjfa-3260	129	4	statistic	statistic	PROPN
cjfa-3260	129	5	follows	follow	VERB
cjfa-3260	129	6	the	the	DET
cjfa-3260	129	7	f	f	PROPN
cjfa-3260	129	8	distribution	distribution	NOUN
cjfa-3260	129	9	with	with	ADP
cjfa-3260	129	10	(	(	PUNCT
cjfa-3260	129	11	k	k	NOUN
cjfa-3260	129	12	,	,	PUNCT
cjfa-3260	129	13	n	n	CCONJ
cjfa-3260	129	14	–	–	PUNCT
cjfa-3260	129	15	2k	2k	NUM
cjfa-3260	129	16	)	)	PUNCT
cjfa-3260	129	17	degrees	degree	NOUN
cjfa-3260	129	18	of	of	ADP
cjfa-3260	129	19	freedom	freedom	NOUN
cjfa-3260	129	20	.	.	PUNCT
cjfa-3260	130	1	the	the	DET
cjfa-3260	130	2	null	null	ADJ
cjfa-3260	130	3	hypothesis	hypothesis	NOUN
cjfa-3260	130	4	of	of	ADP
cjfa-3260	130	5	the	the	DET
cjfa-3260	130	6	test	test	NOUN
cjfa-3260	130	7	is	be	AUX
cjfa-3260	130	8	that	that	SCONJ
cjfa-3260	130	9	the	the	DET
cjfa-3260	130	10	regression	regression	NOUN
cjfa-3260	130	11	coefficients	coefficient	VERB
cjfa-3260	130	12	the	the	DET
cjfa-3260	130	13	impact	impact	NOUN
cjfa-3260	130	14	of	of	ADP
cjfa-3260	130	15	ifrs	ifrs	NOUN
cjfa-3260	130	16	on	on	ADP
cjfa-3260	130	17	the	the	DET
cjfa-3260	130	18	value	value	NOUN
cjfa-3260	130	19	relevance	relevance	NOUN
cjfa-3260	130	20	of	of	ADP
cjfa-3260	130	21	accounting	accounting	NOUN
cjfa-3260	130	22	data	datum	NOUN
cjfa-3260	130	23	…	…	PUNCT
cjfa-3260	130	24	39	39	NUM
cjfa-3260	130	25	in	in	ADP
cjfa-3260	130	26	the	the	DET
cjfa-3260	130	27	both	both	DET
cjfa-3260	130	28	subsamples	subsample	NOUN
cjfa-3260	130	29	are	be	AUX
cjfa-3260	130	30	exactly	exactly	ADV
cjfa-3260	130	31	the	the	DET
cjfa-3260	130	32	same	same	ADJ
cjfa-3260	130	33	.	.	PUNCT
cjfa-3260	131	1	if	if	SCONJ
cjfa-3260	131	2	the	the	DET
cjfa-3260	131	3	estimated	estimate	VERB
cjfa-3260	131	4	value	value	NOUN
cjfa-3260	131	5	of	of	ADP
cjfa-3260	131	6	the	the	DET
cjfa-3260	131	7	test	test	NOUN
cjfa-3260	131	8	statistic	statistic	NOUN
cjfa-3260	131	9	exceeds	exceed	VERB
cjfa-3260	131	10	the	the	DET
cjfa-3260	131	11	corresponding	corresponding	ADJ
cjfa-3260	131	12	critical	critical	ADJ
cjfa-3260	131	13	value	value	NOUN
cjfa-3260	131	14	of	of	ADP
cjfa-3260	131	15	the	the	DET
cjfa-3260	131	16	f	f	PROPN
cjfa-3260	131	17	distribution	distribution	NOUN
cjfa-3260	131	18	,	,	PUNCT
cjfa-3260	131	19	then	then	ADV
cjfa-3260	131	20	the	the	DET
cjfa-3260	131	21	null	null	ADJ
cjfa-3260	131	22	hypothesis	hypothesis	NOUN
cjfa-3260	131	23	is	be	AUX
cjfa-3260	131	24	rejected	reject	VERB
cjfa-3260	131	25	indicating	indicate	VERB
cjfa-3260	131	26	occurrence	occurrence	NOUN
cjfa-3260	131	27	of	of	ADP
cjfa-3260	131	28	the	the	DET
cjfa-3260	131	29	structural	structural	ADJ
cjfa-3260	131	30	break	break	NOUN
cjfa-3260	131	31	in	in	ADP
cjfa-3260	131	32	the	the	DET
cjfa-3260	131	33	regression	regression	NOUN
cjfa-3260	131	34	parameters	parameter	NOUN
cjfa-3260	131	35	,	,	PUNCT
cjfa-3260	131	36	i.e.	i.e.	X
cjfa-3260	131	37	a	a	DET
cjfa-3260	131	38	statistically	statistically	ADV
cjfa-3260	131	39	significant	significant	ADJ
cjfa-3260	131	40	difference	difference	NOUN
cjfa-3260	131	41	between	between	ADP
cjfa-3260	131	42	regression	regression	NOUN
cjfa-3260	131	43	coefficients	coefficient	NOUN
cjfa-3260	131	44	in	in	ADP
cjfa-3260	131	45	each	each	DET
cjfa-3260	131	46	subsample	subsample	NOUN
cjfa-3260	131	47	.	.	PUNCT
cjfa-3260	131	48	 	 	SPACE
cjfa-3260	132	1	the	the	DET
cjfa-3260	132	2	outcome	outcome	NOUN
cjfa-3260	132	3	of	of	ADP
cjfa-3260	132	4	the	the	DET
cjfa-3260	132	5	research	research	NOUN
cjfa-3260	132	6	process	process	NOUN
cjfa-3260	132	7	and	and	CCONJ
cjfa-3260	132	8	conclusions	conclusion	NOUN
cjfa-3260	132	9	the	the	DET
cjfa-3260	132	10	data	datum	NOUN
cjfa-3260	132	11	in	in	ADP
cjfa-3260	132	12	table	table	NOUN
cjfa-3260	132	13	1	1	NUM
cjfa-3260	132	14	presents	present	VERB
cjfa-3260	132	15	the	the	DET
cjfa-3260	132	16	results	result	NOUN
cjfa-3260	132	17	of	of	ADP
cjfa-3260	132	18	estimation	estimation	NOUN
cjfa-3260	132	19	of	of	ADP
cjfa-3260	132	20	the	the	DET
cjfa-3260	132	21	equation	equation	NOUN
cjfa-3260	132	22	(	(	PUNCT
cjfa-3260	132	23	1	1	NUM
cjfa-3260	132	24	)	)	PUNCT
cjfa-3260	132	25	for	for	ADP
cjfa-3260	132	26	the	the	DET
cjfa-3260	132	27	years	year	NOUN
cjfa-3260	132	28	preceding	precede	VERB
cjfa-3260	132	29	(	(	PUNCT
cjfa-3260	132	30	1998–2004	1998–2004	NUM
cjfa-3260	132	31	)	)	PUNCT
cjfa-3260	132	32	and	and	CCONJ
cjfa-3260	132	33	succeeding	succeed	VERB
cjfa-3260	132	34	(	(	PUNCT
cjfa-3260	132	35	2005–2012	2005–2012	NUM
cjfa-3260	132	36	)	)	PUNCT
cjfa-3260	132	37	the	the	DET
cjfa-3260	132	38	introduction	introduction	NOUN
cjfa-3260	132	39	of	of	ADP
cjfa-3260	132	40	ifrs	ifrs	PROPN
cjfa-3260	132	41	in	in	ADP
cjfa-3260	132	42	poland	poland	PROPN
cjfa-3260	132	43	,	,	PUNCT
cjfa-3260	132	44	as	as	ADV
cjfa-3260	132	45	well	well	ADV
cjfa-3260	132	46	as	as	ADP
cjfa-3260	132	47	for	for	ADP
cjfa-3260	132	48	the	the	DET
cjfa-3260	132	49	whole	whole	ADJ
cjfa-3260	132	50	analysed	analyse	VERB
cjfa-3260	132	51	period	period	NOUN
cjfa-3260	132	52	.	.	PUNCT
cjfa-3260	133	1	table	table	NOUN
cjfa-3260	133	2	1	1	NUM
cjfa-3260	133	3	.	.	PUNCT
cjfa-3260	134	1	estimations	estimation	NOUN
cjfa-3260	134	2	of	of	ADP
cjfa-3260	134	3	residual	residual	ADJ
cjfa-3260	134	4	income	income	NOUN
cjfa-3260	134	5	valuation	valuation	NOUN
cjfa-3260	134	6	model	model	NOUN
cjfa-3260	134	7	parameters	parameter	NOUN
cjfa-3260	134	8	for	for	ADP
cjfa-3260	134	9	commercial	commercial	ADJ
cjfa-3260	134	10	banks	bank	NOUN
cjfa-3260	134	11	listed	list	VERB
cjfa-3260	134	12	on	on	ADP
cjfa-3260	134	13	the	the	DET
cjfa-3260	134	14	wse	wse	NOUN
cjfa-3260	134	15	before	before	ADV
cjfa-3260	134	16	and	and	CCONJ
cjfa-3260	134	17	after	after	ADP
cjfa-3260	134	18	implementation	implementation	NOUN
cjfa-3260	134	19	of	of	ADP
cjfa-3260	134	20	ifrs	ifrs	PROPN
cjfa-3260	134	21	parameter	parameter	PROPN
cjfa-3260	134	22	model	model	PROPN
cjfa-3260	134	23	:	:	PUNCT
cjfa-3260	134	24	where	where	SCONJ
cjfa-3260	134	25	:	:	PUNCT
cjfa-3260	134	26	dt	dt	X
cjfa-3260	134	27	is	be	AUX
cjfa-3260	134	28	a	a	DET
cjfa-3260	134	29	dummy	dummy	ADJ
cjfa-3260	134	30	variable	variable	NOUN
cjfa-3260	134	31	equal	equal	ADJ
cjfa-3260	134	32	0	0	NUM
cjfa-3260	134	33	for	for	ADP
cjfa-3260	134	34	t	t	NOUN
cjfa-3260	134	35	=	=	SYM
cjfa-3260	134	36	1998	1998	NUM
cjfa-3260	134	37	,	,	PUNCT
cjfa-3260	134	38	1999	1999	NUM
cjfa-3260	134	39	,	,	PUNCT
cjfa-3260	134	40	…	…	PUNCT
cjfa-3260	134	41	.	.	PROPN
cjfa-3260	134	42	,	,	PUNCT
cjfa-3260	134	43	2004	2004	NUM
cjfa-3260	134	44	and	and	CCONJ
cjfa-3260	134	45	1	1	NUM
cjfa-3260	134	46	for	for	ADP
cjfa-3260	134	47	t	t	NOUN
cjfa-3260	134	48	=	=	SYM
cjfa-3260	134	49	2005	2005	NUM
cjfa-3260	134	50	,	,	PUNCT
cjfa-3260	134	51	2006	2006	NUM
cjfa-3260	134	52	,	,	PUNCT
cjfa-3260	134	53	...	...	PUNCT
cjfa-3260	134	54	,	,	PUNCT
cjfa-3260	134	55	2012	2012	NUM
cjfa-3260	134	56	.	.	PUNCT
cjfa-3260	135	1	estimates	estimate	NOUN
cjfa-3260	135	2	of	of	ADP
cjfa-3260	135	3	structural	structural	ADJ
cjfa-3260	135	4	parameters	parameter	NOUN
cjfa-3260	135	5	α3	α3	NOUN
cjfa-3260	135	6	and	and	CCONJ
cjfa-3260	135	7	α4	α4	NOUN
cjfa-3260	135	8	in	in	ADP
cjfa-3260	135	9	equation	equation	NOUN
cjfa-3260	135	10	(	(	PUNCT
cjfa-3260	135	11	2	2	X
cjfa-3260	135	12	)	)	PUNCT
cjfa-3260	135	13	represent	represent	VERB
cjfa-3260	135	14	the	the	DET
cjfa-3260	135	15	differences	difference	NOUN
cjfa-3260	135	16	in	in	ADP
cjfa-3260	135	17	values	value	NOUN
cjfa-3260	135	18	of	of	ADP
cjfa-3260	135	19	coefficients	coefficient	NOUN
cjfa-3260	135	20	of	of	ADP
cjfa-3260	135	21	consolidated	consolidated	ADJ
cjfa-3260	135	22	book	book	NOUN
cjfa-3260	135	23	value	value	NOUN
cjfa-3260	135	24	of	of	ADP
cjfa-3260	135	25	equity	equity	NOUN
cjfa-3260	135	26	and	and	CCONJ
cjfa-3260	135	27	residual	residual	ADJ
cjfa-3260	135	28	income	income	NOUN
cjfa-3260	135	29	per	per	ADP
cjfa-3260	135	30	share	share	NOUN
cjfa-3260	135	31	,	,	PUNCT
cjfa-3260	135	32	respectively	respectively	ADV
cjfa-3260	135	33	,	,	PUNCT
cjfa-3260	135	34	before	before	ADP
cjfa-3260	135	35	and	and	CCONJ
cjfa-3260	135	36	after	after	ADP
cjfa-3260	135	37	implementation	implementation	NOUN
cjfa-3260	135	38	of	of	ADP
cjfa-3260	135	39	ifrs	ifrs	PROPN
cjfa-3260	135	40	.	.	PUNCT
cjfa-3260	136	1	the	the	DET
cjfa-3260	136	2	positive	positive	ADJ
cjfa-3260	136	3	(	(	PUNCT
cjfa-3260	136	4	negative	negative	ADJ
cjfa-3260	136	5	)	)	PUNCT
cjfa-3260	136	6	values	value	NOUN
cjfa-3260	136	7	of	of	ADP
cjfa-3260	136	8	these	these	DET
cjfa-3260	136	9	parameters	parameter	NOUN
cjfa-3260	136	10	indicate	indicate	VERB
cjfa-3260	136	11	increase	increase	NOUN
cjfa-3260	136	12	(	(	PUNCT
cjfa-3260	136	13	decrease	decrease	NOUN
cjfa-3260	136	14	)	)	PUNCT
cjfa-3260	136	15	of	of	ADP
cjfa-3260	136	16	the	the	DET
cjfa-3260	136	17	value	value	NOUN
cjfa-3260	136	18	relevance	relevance	NOUN
cjfa-3260	136	19	of	of	ADP
cjfa-3260	136	20	corresponding	correspond	VERB
cjfa-3260	136	21	accounting	accounting	NOUN
cjfa-3260	136	22	data	datum	NOUN
cjfa-3260	136	23	after	after	ADP
cjfa-3260	136	24	implementation	implementation	NOUN
cjfa-3260	136	25	of	of	ADP
cjfa-3260	136	26	ifrs	ifrs	PROPN
cjfa-3260	136	27	.	.	PUNCT
cjfa-3260	137	1	to	to	PART
cjfa-3260	137	2	test	test	VERB
cjfa-3260	137	3	the	the	DET
cjfa-3260	137	4	statistical	statistical	ADJ
cjfa-3260	137	5	significance	significance	NOUN
cjfa-3260	137	6	of	of	ADP
cjfa-3260	137	7	the	the	DET
cjfa-3260	137	8	differences	difference	NOUN
cjfa-3260	137	9	in	in	ADP
cjfa-3260	137	10	regression	regression	NOUN
cjfa-3260	137	11	coefficients	coefficient	NOUN
cjfa-3260	137	12	before	before	ADV
cjfa-3260	137	13	and	and	CCONJ
cjfa-3260	137	14	after	after	ADP
cjfa-3260	137	15	the	the	DET
cjfa-3260	137	16	adoption	adoption	NOUN
cjfa-3260	137	17	of	of	ADP
cjfa-3260	137	18	ifrs	ifrs	PROPN
cjfa-3260	137	19	in	in	ADP
cjfa-3260	137	20	poland	poland	PROPN
cjfa-3260	137	21	the	the	DET
cjfa-3260	137	22	chow	chow	PROPN
cjfa-3260	137	23	test	test	NOUN
cjfa-3260	137	24	for	for	ADP
cjfa-3260	137	25	structural	structural	ADJ
cjfa-3260	137	26	change	change	NOUN
cjfa-3260	137	27	was	be	AUX
cjfa-3260	137	28	used	use	VERB
cjfa-3260	137	29	.	.	PUNCT
cjfa-3260	138	1	the	the	DET
cjfa-3260	138	2	chow	chow	PROPN
cjfa-3260	138	3	test	test	NOUN
cjfa-3260	138	4	statistic	statistic	NOUN
cjfa-3260	138	5	is	be	AUX
cjfa-3260	138	6	given	give	VERB
cjfa-3260	138	7	by	by	ADP
cjfa-3260	138	8	the	the	DET
cjfa-3260	138	9	following	follow	VERB
cjfa-3260	138	10	equation	equation	NOUN
cjfa-3260	138	11	(	(	PUNCT
cjfa-3260	138	12	dougherty	dougherty	PROPN
cjfa-3260	138	13	2001	2001	NUM
cjfa-3260	138	14	,	,	PUNCT
cjfa-3260	138	15	245	245	NUM
cjfa-3260	138	16	-	-	SYM
cjfa-3260	138	17	246	246	NUM
cjfa-3260	138	18	):	):	PUNCT
cjfa-3260	138	19	�	�	PROPN
cjfa-3260	138	20	�	�	PROPN
cjfa-3260	138	21	�	�	PROPN
cjfa-3260	138	22	�	�	PROPN
cjfa-3260	138	23	�	�	PROPN
cjfa-3260	138	24	�	�	PROPN
cjfa-3260	138	25	�	�	PROPN
cjfa-3260	138	26	�	�	PROPN
cjfa-3260	138	27	�	�	PROPN
cjfa-3260	138	28	=	=	SYM
cjfa-3260	138	29	�	�	PROPN
cjfa-3260	138	30	�	�	PROPN
cjfa-3260	138	31	�	�	PROPN
cjfa-3260	138	32	�	�	PROPN
cjfa-3260	138	33	�	�	PROPN
cjfa-3260	138	34	�	�	PROPN
cjfa-3260	138	35	�	�	PROPN
cjfa-3260	138	36	�	�	PROPN
cjfa-3260	138	37	�	�	PROPN
cjfa-3260	138	38	�	�	PROPN
cjfa-3260	138	39	�	�	PROPN
cjfa-3260	138	40	�	�	PROPN
cjfa-3260	138	41	�	�	PROPN
cjfa-3260	138	42	�	�	PROPN
cjfa-3260	138	43	�	�	PROPN
cjfa-3260	138	44	�	�	PROPN
cjfa-3260	138	45	�	�	PROPN
cjfa-3260	138	46	�	�	PROPN
cjfa-3260	138	47	�	�	PROPN
cjfa-3260	138	48	�	�	PROPN
cjfa-3260	138	49	�	�	PROPN
cjfa-3260	138	50	�	�	PROPN
cjfa-3260	138	51	�	�	PROPN
cjfa-3260	138	52	�	�	PROPN
cjfa-3260	138	53	�	�	PROPN
cjfa-3260	138	54	�	�	PROPN
cjfa-3260	138	55	�	�	PROPN
cjfa-3260	138	56	/	/	SYM
cjfa-3260	138	57	�	�	PROPN
cjfa-3260	138	58	�	�	PROPN
cjfa-3260	138	59	�	�	PROPN
cjfa-3260	138	60	�	�	PROPN
cjfa-3260	138	61	�	�	PROPN
cjfa-3260	138	62	�	�	PROPN
cjfa-3260	138	63	(	(	PUNCT
cjfa-3260	138	64	3	3	NUM
cjfa-3260	138	65	)	)	PUNCT
cjfa-3260	138	66	where	where	SCONJ
cjfa-3260	138	67	:	:	PUNCT
cjfa-3260	138	68	−	−	PROPN
cjfa-3260	138	69	rssp	rssp	PROPN
cjfa-3260	138	70	–	–	PUNCT
cjfa-3260	138	71	total	total	ADJ
cjfa-3260	138	72	sum	sum	NOUN
cjfa-3260	138	73	of	of	ADP
cjfa-3260	138	74	the	the	DET
cjfa-3260	138	75	squares	square	NOUN
cjfa-3260	138	76	of	of	ADP
cjfa-3260	138	77	the	the	DET
cjfa-3260	138	78	residuals	residual	NOUN
cjfa-3260	138	79	in	in	ADP
cjfa-3260	138	80	the	the	DET
cjfa-3260	138	81	pooled	pooled	ADJ
cjfa-3260	138	82	regression	regression	NOUN
cjfa-3260	138	83	,	,	PUNCT
cjfa-3260	138	84	−	−	PROPN
cjfa-3260	138	85	rssa	rssa	ADJ
cjfa-3260	138	86	,	,	PUNCT
cjfa-3260	138	87	rssb	rssb	VERB
cjfa-3260	138	88	–	–	PUNCT
cjfa-3260	138	89	residual	residual	ADJ
cjfa-3260	138	90	sums	sum	NOUN
cjfa-3260	138	91	of	of	ADP
cjfa-3260	138	92	squares	square	NOUN
cjfa-3260	138	93	for	for	ADP
cjfa-3260	138	94	the	the	DET
cjfa-3260	138	95	subsample	subsample	ADJ
cjfa-3260	138	96	regressions	regression	NOUN
cjfa-3260	138	97	a	a	DET
cjfa-3260	138	98	and	and	CCONJ
cjfa-3260	138	99	b	b	NOUN
cjfa-3260	138	100	,	,	PUNCT
cjfa-3260	138	101	respectively	respectively	ADV
cjfa-3260	138	102	,	,	PUNCT
cjfa-3260	138	103	−	−	PROPN
cjfa-3260	138	104	n	n	CCONJ
cjfa-3260	138	105	–	–	PUNCT
cjfa-3260	138	106	number	number	NOUN
cjfa-3260	138	107	of	of	ADP
cjfa-3260	138	108	observations	observation	NOUN
cjfa-3260	138	109	in	in	ADP
cjfa-3260	138	110	the	the	DET
cjfa-3260	138	111	pooled	pooled	ADJ
cjfa-3260	138	112	sample	sample	NOUN
cjfa-3260	138	113	,	,	PUNCT
cjfa-3260	138	114	−	−	PROPN
cjfa-3260	138	115	k	k	NOUN
cjfa-3260	138	116	–	–	PUNCT
cjfa-3260	138	117	number	number	NOUN
cjfa-3260	138	118	of	of	ADP
cjfa-3260	138	119	regression	regression	NOUN
cjfa-3260	138	120	coefficients	coefficient	NOUN
cjfa-3260	138	121	.	.	PUNCT
cjfa-3260	139	1	the	the	DET
cjfa-3260	139	2	chow	chow	PROPN
cjfa-3260	139	3	test	test	NOUN
cjfa-3260	139	4	statistic	statistic	PROPN
cjfa-3260	139	5	follows	follow	VERB
cjfa-3260	139	6	the	the	DET
cjfa-3260	139	7	f	f	PROPN
cjfa-3260	139	8	distribution	distribution	NOUN
cjfa-3260	139	9	with	with	ADP
cjfa-3260	139	10	(	(	PUNCT
cjfa-3260	139	11	k	k	NOUN
cjfa-3260	139	12	,	,	PUNCT
cjfa-3260	139	13	n	n	CCONJ
cjfa-3260	139	14	–	–	PUNCT
cjfa-3260	139	15	2k	2k	NUM
cjfa-3260	139	16	)	)	PUNCT
cjfa-3260	139	17	degrees	degree	NOUN
cjfa-3260	139	18	of	of	ADP
cjfa-3260	139	19	freedom	freedom	NOUN
cjfa-3260	139	20	.	.	PUNCT
cjfa-3260	140	1	the	the	DET
cjfa-3260	140	2	null	null	ADJ
cjfa-3260	140	3	hypothesis	hypothesis	NOUN
cjfa-3260	140	4	of	of	ADP
cjfa-3260	140	5	the	the	DET
cjfa-3260	140	6	test	test	NOUN
cjfa-3260	140	7	is	be	AUX
cjfa-3260	140	8	that	that	SCONJ
cjfa-3260	140	9	the	the	DET
cjfa-3260	140	10	regression	regression	NOUN
cjfa-3260	140	11	coefficients	coefficient	VERB
cjfa-3260	140	12	in	in	ADP
cjfa-3260	140	13	the	the	DET
cjfa-3260	140	14	both	both	DET
cjfa-3260	140	15	subsamples	subsample	NOUN
cjfa-3260	140	16	are	be	AUX
cjfa-3260	140	17	exactly	exactly	ADV
cjfa-3260	140	18	the	the	DET
cjfa-3260	140	19	same	same	ADJ
cjfa-3260	140	20	.	.	PUNCT
cjfa-3260	141	1	if	if	SCONJ
cjfa-3260	141	2	the	the	DET
cjfa-3260	141	3	estimated	estimate	VERB
cjfa-3260	141	4	value	value	NOUN
cjfa-3260	141	5	of	of	ADP
cjfa-3260	141	6	the	the	DET
cjfa-3260	141	7	test	test	NOUN
cjfa-3260	141	8	statistic	statistic	NOUN
cjfa-3260	141	9	exceeds	exceed	VERB
cjfa-3260	141	10	the	the	DET
cjfa-3260	141	11	corresponding	corresponding	ADJ
cjfa-3260	141	12	critical	critical	ADJ
cjfa-3260	141	13	value	value	NOUN
cjfa-3260	141	14	of	of	ADP
cjfa-3260	141	15	the	the	DET
cjfa-3260	141	16	f	f	PROPN
cjfa-3260	141	17	distribution	distribution	NOUN
cjfa-3260	141	18	,	,	PUNCT
cjfa-3260	141	19	then	then	ADV
cjfa-3260	141	20	the	the	DET
cjfa-3260	141	21	null	null	ADJ
cjfa-3260	141	22	hypothesis	hypothesis	NOUN
cjfa-3260	141	23	is	be	AUX
cjfa-3260	141	24	rejected	reject	VERB
cjfa-3260	141	25	indicating	indicate	VERB
cjfa-3260	141	26	occurrence	occurrence	NOUN
cjfa-3260	141	27	of	of	ADP
cjfa-3260	141	28	the	the	DET
cjfa-3260	141	29	structural	structural	ADJ
cjfa-3260	141	30	break	break	NOUN
cjfa-3260	141	31	in	in	ADP
cjfa-3260	141	32	the	the	DET
cjfa-3260	141	33	regression	regression	NOUN
cjfa-3260	141	34	parameters	parameter	NOUN
cjfa-3260	141	35	,	,	PUNCT
cjfa-3260	141	36	i.e.	i.e.	X
cjfa-3260	141	37	a	a	DET
cjfa-3260	141	38	statistically	statistically	ADV
cjfa-3260	141	39	significant	significant	ADJ
cjfa-3260	141	40	difference	difference	NOUN
cjfa-3260	141	41	between	between	ADP
cjfa-3260	141	42	regression	regression	NOUN
cjfa-3260	141	43	coefficients	coefficient	NOUN
cjfa-3260	141	44	in	in	ADP
cjfa-3260	141	45	each	each	DET
cjfa-3260	141	46	subsample	subsample	NOUN
cjfa-3260	141	47	.	.	PUNCT
cjfa-3260	142	1	the	the	DET
cjfa-3260	142	2	outcome	outcome	NOUN
cjfa-3260	142	3	of	of	ADP
cjfa-3260	142	4	the	the	DET
cjfa-3260	142	5	research	research	NOUN
cjfa-3260	142	6	process	process	NOUN
cjfa-3260	142	7	and	and	CCONJ
cjfa-3260	142	8	conclusions	conclusion	NOUN
cjfa-3260	142	9	the	the	DET
cjfa-3260	142	10	data	datum	NOUN
cjfa-3260	142	11	in	in	ADP
cjfa-3260	142	12	table	table	NOUN
cjfa-3260	142	13	1	1	NUM
cjfa-3260	142	14	presents	present	VERB
cjfa-3260	142	15	the	the	DET
cjfa-3260	142	16	results	result	NOUN
cjfa-3260	142	17	of	of	ADP
cjfa-3260	142	18	estimation	estimation	NOUN
cjfa-3260	142	19	of	of	ADP
cjfa-3260	142	20	the	the	DET
cjfa-3260	142	21	equation	equation	NOUN
cjfa-3260	142	22	(	(	PUNCT
cjfa-3260	142	23	1	1	NUM
cjfa-3260	142	24	)	)	PUNCT
cjfa-3260	142	25	for	for	ADP
cjfa-3260	142	26	the	the	DET
cjfa-3260	142	27	years	year	NOUN
cjfa-3260	142	28	preceding	precede	VERB
cjfa-3260	142	29	(	(	PUNCT
cjfa-3260	142	30	1998	1998	NUM
cjfa-3260	142	31	-	-	SYM
cjfa-3260	142	32	2004	2004	NUM
cjfa-3260	142	33	)	)	PUNCT
cjfa-3260	142	34	and	and	CCONJ
cjfa-3260	142	35	succeeding	succeed	VERB
cjfa-3260	142	36	(	(	PUNCT
cjfa-3260	142	37	2005	2005	NUM
cjfa-3260	142	38	-	-	SYM
cjfa-3260	142	39	2012	2012	NUM
cjfa-3260	142	40	)	)	PUNCT
cjfa-3260	142	41	the	the	DET
cjfa-3260	142	42	introduction	introduction	NOUN
cjfa-3260	142	43	of	of	ADP
cjfa-3260	142	44	ifrs	ifrs	PROPN
cjfa-3260	142	45	in	in	ADP
cjfa-3260	142	46	poland	poland	PROPN
cjfa-3260	142	47	,	,	PUNCT
cjfa-3260	142	48	as	as	ADV
cjfa-3260	142	49	well	well	ADV
cjfa-3260	142	50	as	as	ADP
cjfa-3260	142	51	for	for	ADP
cjfa-3260	142	52	the	the	DET
cjfa-3260	142	53	whole	whole	ADJ
cjfa-3260	142	54	analysed	analyse	VERB
cjfa-3260	142	55	period	period	NOUN
cjfa-3260	142	56	.	.	PUNCT
cjfa-3260	143	1	table	table	NOUN
cjfa-3260	143	2	1	1	NUM
cjfa-3260	143	3	.	.	PUNCT
cjfa-3260	144	1	estimations	estimation	NOUN
cjfa-3260	144	2	of	of	ADP
cjfa-3260	144	3	residual	residual	ADJ
cjfa-3260	144	4	income	income	NOUN
cjfa-3260	144	5	valuation	valuation	NOUN
cjfa-3260	144	6	model	model	NOUN
cjfa-3260	144	7	parameters	parameter	NOUN
cjfa-3260	144	8	for	for	ADP
cjfa-3260	144	9	commercial	commercial	ADJ
cjfa-3260	144	10	banks	bank	NOUN
cjfa-3260	144	11	listed	list	VERB
cjfa-3260	144	12	on	on	ADP
cjfa-3260	144	13	the	the	DET
cjfa-3260	144	14	wse	wse	NOUN
cjfa-3260	144	15	before	before	ADV
cjfa-3260	144	16	and	and	CCONJ
cjfa-3260	144	17	after	after	ADP
cjfa-3260	144	18	implementation	implementation	NOUN
cjfa-3260	144	19	of	of	ADP
cjfa-3260	144	20	ifrs	ifrs	PROPN
cjfa-3260	144	21	parameter	parameter	PROPN
cjfa-3260	144	22	model	model	PROPN
cjfa-3260	144	23	:	:	PUNCT
cjfa-3260	144	24	�	�	PROPN
cjfa-3260	144	25	�	�	PROPN
cjfa-3260	144	26	�	�	PROPN
cjfa-3260	144	27	=	=	SYM
cjfa-3260	144	28	�	�	PROPN
cjfa-3260	144	29	�	�	PROPN
cjfa-3260	144	30	�	�	PROPN
cjfa-3260	144	31	�	�	PROPN
cjfa-3260	144	32	�	�	PROPN
cjfa-3260	144	33	�	�	PROPN
cjfa-3260	144	34	�	�	PROPN
cjfa-3260	144	35	�	�	PROPN
cjfa-3260	144	36	�	�	PROPN
cjfa-3260	144	37	�	�	PROPN
cjfa-3260	144	38	�	�	PROPN
cjfa-3260	144	39	�	�	PROPN
cjfa-3260	144	40	�	�	PROPN
cjfa-3260	144	41	�	�	PROPN
cjfa-3260	144	42	�	�	PROPN
cjfa-3260	144	43	�	�	PROPN
cjfa-3260	144	44	�	�	PROPN
cjfa-3260	144	45	�	�	PROPN
cjfa-3260	144	46	period	period	NOUN
cjfa-3260	144	47	1998	1998	NUM
cjfa-3260	144	48	-	-	SYM
cjfa-3260	144	49	2004	2004	NUM
cjfa-3260	144	50	2005	2005	NUM
cjfa-3260	144	51	-	-	SYM
cjfa-3260	144	52	2012	2012	NUM
cjfa-3260	144	53	1998	1998	NUM
cjfa-3260	144	54	-	-	SYM
cjfa-3260	144	55	2012	2012	NUM
cjfa-3260	144	56	estimate/	estimate/	CCONJ
cjfa-3260	144	57	value	value	NOUN
cjfa-3260	144	58	std	std	NOUN
cjfa-3260	144	59	.	.	PUNCT
cjfa-3260	145	1	error	error	NOUN
cjfa-3260	145	2	p	p	NOUN
cjfa-3260	145	3	-	-	PUNCT
cjfa-3260	145	4	value	value	NOUN
cjfa-3260	145	5	estimate/	estimate/	CCONJ
cjfa-3260	145	6	value	value	NOUN
cjfa-3260	145	7	std	std	NOUN
cjfa-3260	145	8	.	.	PUNCT
cjfa-3260	146	1	error	error	NOUN
cjfa-3260	146	2	p	p	NOUN
cjfa-3260	146	3	-	-	PUNCT
cjfa-3260	146	4	value	value	NOUN
cjfa-3260	146	5	estimate/	estimate/	CCONJ
cjfa-3260	146	6	value	value	NOUN
cjfa-3260	146	7	std	std	NOUN
cjfa-3260	146	8	.	.	PUNCT
cjfa-3260	147	1	error	error	NOUN
cjfa-3260	147	2	p	p	NOUN
cjfa-3260	147	3	-	-	PUNCT
cjfa-3260	147	4	value	value	NOUN
cjfa-3260	147	5	period	period	NOUN
cjfa-3260	147	6	1998–2004	1998–2004	NUM
cjfa-3260	147	7	2005–2012	2005–2012	NUM
cjfa-3260	147	8	1998–2012	1998–2012	NUM
cjfa-3260	147	9	estimate/	estimate/	NOUN
cjfa-3260	147	10	value	value	NOUN
cjfa-3260	147	11	std	std	NOUN
cjfa-3260	147	12	.	.	PUNCT
cjfa-3260	148	1	error	error	NOUN
cjfa-3260	148	2	p	p	NOUN
cjfa-3260	148	3	-	-	PUNCT
cjfa-3260	148	4	value	value	NOUN
cjfa-3260	148	5	estimate/	estimate/	CCONJ
cjfa-3260	148	6	value	value	NOUN
cjfa-3260	148	7	std	std	NOUN
cjfa-3260	148	8	.	.	PUNCT
cjfa-3260	149	1	error	error	NOUN
cjfa-3260	149	2	p	p	NOUN
cjfa-3260	149	3	-	-	PUNCT
cjfa-3260	149	4	value	value	NOUN
cjfa-3260	149	5	estimate/	estimate/	CCONJ
cjfa-3260	149	6	value	value	NOUN
cjfa-3260	149	7	std	std	NOUN
cjfa-3260	149	8	.	.	PUNCT
cjfa-3260	150	1	error	error	NOUN
cjfa-3260	150	2	p	p	NOUN
cjfa-3260	150	3	-	-	PUNCT
cjfa-3260	150	4	value	value	NOUN
cjfa-3260	150	5	α0	α0	ADJ
cjfa-3260	150	6	0.726	0.726	NUM
cjfa-3260	150	7	4.723	4.723	NUM
cjfa-3260	150	8	0.878	0.878	NUM
cjfa-3260	150	9	-0.401	-0.401	NUM
cjfa-3260	150	10	9.816	9.816	NUM
cjfa-3260	150	11	0.968	0.968	NUM
cjfa-3260	150	12	-0.115	-0.115	SYM
cjfa-3260	150	13	6.310	6.310	NUM
cjfa-3260	150	14	0.986	0.986	NUM
cjfa-3260	150	15	α1	α1	PROPN
cjfa-3260	150	16	1.646	1.646	NUM
cjfa-3260	150	17	0.054	0.054	NUM
cjfa-3260	150	18	0.000	0.000	NUM
cjfa-3260	150	19	1.663	1.663	NUM
cjfa-3260	150	20	0.144	0.144	NUM
cjfa-3260	150	21	0.000	0.000	NUM
cjfa-3260	150	22	1.724	1.724	NUM
cjfa-3260	150	23	0.072	0.072	NUM
cjfa-3260	150	24	0.000	0.000	NUM
cjfa-3260	150	25	α2	α2	ADJ
cjfa-3260	150	26	2.660	2.660	NUM
cjfa-3260	150	27	0.504	0.504	NUM
cjfa-3260	150	28	0.000	0.000	NUM
cjfa-3260	150	29	5.143	5.143	NUM
cjfa-3260	150	30	1.186	1.186	NUM
cjfa-3260	150	31	0.000	0.000	NUM
cjfa-3260	150	32	4.289	4.289	NUM
cjfa-3260	150	33	0.570	0.570	NUM
cjfa-3260	150	34	0.000	0.000	NUM
cjfa-3260	150	35	adj	adj	PROPN
cjfa-3260	150	36	.	.	PUNCT
cjfa-3260	151	1	r2	r2	PROPN
cjfa-3260	151	2	0.931	0.931	NUM
cjfa-3260	151	3	0.842	0.842	NUM
cjfa-3260	151	4	0.859	0.859	NUM
cjfa-3260	151	5	f	f	X
cjfa-3260	151	6	-	-	PUNCT
cjfa-3260	151	7	statistic	statistic	ADJ
cjfa-3260	151	8	457.118	457.118	NUM
cjfa-3260	152	1	0.000	0.000	NUM
cjfa-3260	152	2	278.796	278.796	NUM
cjfa-3260	152	3	0.000	0.000	NUM
cjfa-3260	152	4	525.942	525.942	NUM
cjfa-3260	152	5	0.000	0.000	NUM
cjfa-3260	152	6	n	n	NUM
cjfa-3260	152	7	69	69	NUM
cjfa-3260	152	8	105	105	NUM
cjfa-3260	153	1	174	174	NUM
cjfa-3260	153	2	s	s	NOUN
cjfa-3260	153	3	o	o	NOUN
cjfa-3260	153	4	u	u	NOUN
cjfa-3260	153	5	r	r	NOUN
cjfa-3260	153	6	c	c	NOUN
cjfa-3260	153	7	e	e	NOUN
cjfa-3260	153	8	:	:	PUNCT
cjfa-3260	153	9	own	own	ADJ
cjfa-3260	153	10	elaboration	elaboration	NOUN
cjfa-3260	153	11	.	.	PUNCT
cjfa-3260	154	1	consistent	consistent	ADJ
cjfa-3260	154	2	with	with	ADP
cjfa-3260	154	3	expectations	expectation	NOUN
cjfa-3260	154	4	,	,	PUNCT
cjfa-3260	154	5	the	the	DET
cjfa-3260	154	6	results	result	NOUN
cjfa-3260	154	7	of	of	ADP
cjfa-3260	154	8	analysis	analysis	NOUN
cjfa-3260	154	9	show	show	VERB
cjfa-3260	154	10	that	that	SCONJ
cjfa-3260	154	11	all	all	DET
cjfa-3260	154	12	estimated	estimate	VERB
cjfa-3260	154	13	regression	regression	NOUN
cjfa-3260	154	14	coefficients	coefficient	NOUN
cjfa-3260	154	15	were	be	AUX
cjfa-3260	154	16	positive	positive	ADJ
cjfa-3260	154	17	and	and	CCONJ
cjfa-3260	154	18	statistically	statistically	ADV
cjfa-3260	154	19	significant	significant	ADJ
cjfa-3260	154	20	.	.	PUNCT
cjfa-3260	155	1	in	in	ADP
cjfa-3260	155	2	general	general	ADJ
cjfa-3260	155	3	,	,	PUNCT
cjfa-3260	155	4	the	the	DET
cjfa-3260	155	5	responsiveness	responsiveness	NOUN
cjfa-3260	155	6	of	of	ADP
cjfa-3260	155	7	banks	bank	NOUN
cjfa-3260	155	8	’	'	PUNCT
cjfa-3260	155	9	market	market	NOUN
cjfa-3260	155	10	value	value	NOUN
cjfa-3260	155	11	to	to	ADP
cjfa-3260	155	12	changes	change	NOUN
cjfa-3260	155	13	in	in	ADP
cjfa-3260	155	14	residual	residual	ADJ
cjfa-3260	155	15	income	income	NOUN
cjfa-3260	155	16	was	be	AUX
cjfa-3260	155	17	higher	high	ADJ
cjfa-3260	155	18	than	than	ADP
cjfa-3260	155	19	to	to	ADP
cjfa-3260	155	20	variation	variation	NOUN
cjfa-3260	155	21	in	in	ADP
cjfa-3260	155	22	book	book	NOUN
cjfa-3260	155	23	values	value	NOUN
cjfa-3260	155	24	.	.	PUNCT
cjfa-3260	156	1	over	over	ADP
cjfa-3260	156	2	the	the	DET
cjfa-3260	156	3	whole	whole	ADJ
cjfa-3260	156	4	analysed	analyse	VERB
cjfa-3260	156	5	period	period	NOUN
cjfa-3260	156	6	an	an	DET
cjfa-3260	156	7	increase	increase	NOUN
cjfa-3260	156	8	in	in	ADP
cjfa-3260	156	9	the	the	DET
cjfa-3260	156	10	book	book	NOUN
cjfa-3260	156	11	value	value	NOUN
cjfa-3260	156	12	per	per	ADP
cjfa-3260	156	13	share	share	NOUN
cjfa-3260	156	14	of	of	ADP
cjfa-3260	156	15	1	1	NUM
cjfa-3260	156	16	pln	pln	NOUN
cjfa-3260	156	17	resulted	result	VERB
cjfa-3260	156	18	in	in	ADP
cjfa-3260	156	19	an	an	DET
cjfa-3260	156	20	average	average	ADJ
cjfa-3260	156	21	increase	increase	NOUN
cjfa-3260	156	22	of	of	ADP
cjfa-3260	156	23	the	the	DET
cjfa-3260	156	24	share	share	NOUN
cjfa-3260	156	25	price	price	NOUN
cjfa-3260	156	26	of	of	ADP
cjfa-3260	156	27	1.7	1.7	NUM
cjfa-3260	156	28	pln	pln	NOUN
cjfa-3260	156	29	,	,	PUNCT
cjfa-3260	156	30	whereas	whereas	SCONJ
cjfa-3260	156	31	the	the	DET
cjfa-3260	156	32	same	same	ADJ
cjfa-3260	156	33	increase	increase	NOUN
cjfa-3260	156	34	in	in	ADP
cjfa-3260	156	35	residual	residual	ADJ
cjfa-3260	156	36	income	income	NOUN
cjfa-3260	156	37	per	per	ADP
cjfa-3260	156	38	share	share	NOUN
cjfa-3260	156	39	caused	cause	VERB
cjfa-3260	156	40	a	a	DET
cjfa-3260	156	41	4.3	4.3	NUM
cjfa-3260	156	42	pln	pln	NOUN
cjfa-3260	156	43	increase	increase	NOUN
cjfa-3260	156	44	in	in	ADP
cjfa-3260	156	45	the	the	DET
cjfa-3260	156	46	price	price	NOUN
cjfa-3260	156	47	.	.	PUNCT
cjfa-3260	157	1	piotr	piotr	NOUN
cjfa-3260	157	2	bolibok40	bolibok40	NOUN
cjfa-3260	157	3	in	in	ADP
cjfa-3260	157	4	general	general	ADJ
cjfa-3260	157	5	,	,	PUNCT
cjfa-3260	157	6	the	the	DET
cjfa-3260	157	7	comparison	comparison	NOUN
cjfa-3260	157	8	of	of	ADP
cjfa-3260	157	9	the	the	DET
cjfa-3260	157	10	regression	regression	NOUN
cjfa-3260	157	11	coefficients	coefficient	NOUN
cjfa-3260	157	12	in	in	ADP
cjfa-3260	157	13	each	each	PRON
cjfa-3260	157	14	of	of	ADP
cjfa-3260	157	15	the	the	DET
cjfa-3260	157	16	analysed	analyse	VERB
cjfa-3260	157	17	subperiods	subperiod	NOUN
cjfa-3260	157	18	suggests	suggest	VERB
cjfa-3260	157	19	an	an	DET
cjfa-3260	157	20	increase	increase	NOUN
cjfa-3260	157	21	in	in	ADP
cjfa-3260	157	22	the	the	DET
cjfa-3260	157	23	value	value	NOUN
cjfa-3260	157	24	relevance	relevance	NOUN
cjfa-3260	157	25	of	of	ADP
cjfa-3260	157	26	accounting	accounting	NOUN
cjfa-3260	157	27	information	information	NOUN
cjfa-3260	157	28	announced	announce	VERB
cjfa-3260	157	29	by	by	ADP
cjfa-3260	157	30	banks	bank	NOUN
cjfa-3260	157	31	listed	list	VERB
cjfa-3260	157	32	on	on	ADP
cjfa-3260	157	33	the	the	DET
cjfa-3260	157	34	wse	wse	NOUN
cjfa-3260	157	35	after	after	ADP
cjfa-3260	157	36	introduction	introduction	NOUN
cjfa-3260	157	37	of	of	ADP
cjfa-3260	157	38	ifrs	ifrs	PROPN
cjfa-3260	157	39	.	.	PUNCT
cjfa-3260	158	1	however	however	ADV
cjfa-3260	158	2	,	,	PUNCT
cjfa-3260	158	3	the	the	DET
cjfa-3260	158	4	magnitude	magnitude	NOUN
cjfa-3260	158	5	of	of	ADP
cjfa-3260	158	6	this	this	DET
cjfa-3260	158	7	increase	increase	NOUN
cjfa-3260	158	8	for	for	ADP
cjfa-3260	158	9	book	book	NOUN
cjfa-3260	158	10	values	value	NOUN
cjfa-3260	158	11	of	of	ADP
cjfa-3260	158	12	equity	equity	NOUN
cjfa-3260	158	13	and	and	CCONJ
cjfa-3260	158	14	residual	residual	ADJ
cjfa-3260	158	15	incomes	income	NOUN
cjfa-3260	158	16	was	be	AUX
cjfa-3260	158	17	quite	quite	ADV
cjfa-3260	158	18	different	different	ADJ
cjfa-3260	158	19	.	.	PUNCT
cjfa-3260	159	1	the	the	DET
cjfa-3260	159	2	responsiveness	responsiveness	NOUN
cjfa-3260	159	3	of	of	ADP
cjfa-3260	159	4	banks	bank	NOUN
cjfa-3260	159	5	’	'	PUNCT
cjfa-3260	159	6	market	market	NOUN
cjfa-3260	159	7	value	value	NOUN
cjfa-3260	159	8	to	to	ADP
cjfa-3260	159	9	changes	change	NOUN
cjfa-3260	159	10	in	in	ADP
cjfa-3260	159	11	book	book	NOUN
cjfa-3260	159	12	value	value	NOUN
cjfa-3260	159	13	of	of	ADP
cjfa-3260	159	14	their	their	PRON
cjfa-3260	159	15	equity	equity	NOUN
cjfa-3260	159	16	in	in	ADP
cjfa-3260	159	17	both	both	DET
cjfa-3260	159	18	analysed	analyse	VERB
cjfa-3260	159	19	subperiods	subperiod	NOUN
cjfa-3260	159	20	was	be	AUX
cjfa-3260	159	21	very	very	ADV
cjfa-3260	159	22	similar	similar	ADJ
cjfa-3260	159	23	.	.	PUNCT
cjfa-3260	160	1	on	on	ADP
cjfa-3260	160	2	average	average	ADJ
cjfa-3260	160	3	,	,	PUNCT
cjfa-3260	160	4	an	an	DET
cjfa-3260	160	5	increase	increase	NOUN
cjfa-3260	160	6	in	in	ADP
cjfa-3260	160	7	book	book	NOUN
cjfa-3260	160	8	value	value	NOUN
cjfa-3260	160	9	per	per	ADP
cjfa-3260	160	10	share	share	NOUN
cjfa-3260	160	11	of	of	ADP
cjfa-3260	160	12	1	1	NUM
cjfa-3260	160	13	pln	pln	NOUN
cjfa-3260	160	14	resulted	result	VERB
cjfa-3260	160	15	in	in	ADP
cjfa-3260	160	16	an	an	DET
cjfa-3260	160	17	increase	increase	NOUN
cjfa-3260	160	18	in	in	ADP
cjfa-3260	160	19	the	the	DET
cjfa-3260	160	20	price	price	NOUN
cjfa-3260	160	21	of	of	ADP
cjfa-3260	160	22	bank	bank	NOUN
cjfa-3260	160	23	share	share	NOUN
cjfa-3260	160	24	of	of	ADP
cjfa-3260	160	25	about	about	ADP
cjfa-3260	160	26	1.6–1.7	1.6–1.7	PROPN
cjfa-3260	160	27	pln	pln	X
cjfa-3260	160	28	.	.	PUNCT
cjfa-3260	161	1	conversely	conversely	ADV
cjfa-3260	161	2	,	,	PUNCT
cjfa-3260	161	3	the	the	DET
cjfa-3260	161	4	difference	difference	NOUN
cjfa-3260	161	5	in	in	ADP
cjfa-3260	161	6	the	the	DET
cjfa-3260	161	7	values	value	NOUN
cjfa-3260	161	8	of	of	ADP
cjfa-3260	161	9	regression	regression	NOUN
cjfa-3260	161	10	coefficients	coefficient	NOUN
cjfa-3260	161	11	for	for	ADP
cjfa-3260	161	12	residual	residual	ADJ
cjfa-3260	161	13	income	income	NOUN
cjfa-3260	161	14	was	be	AUX
cjfa-3260	161	15	much	much	ADV
cjfa-3260	161	16	higher	high	ADJ
cjfa-3260	161	17	.	.	PUNCT
cjfa-3260	162	1	before	before	ADP
cjfa-3260	162	2	introduction	introduction	NOUN
cjfa-3260	162	3	of	of	ADP
cjfa-3260	162	4	ifrs	ifrs	PROPN
cjfa-3260	162	5	in	in	ADP
cjfa-3260	162	6	poland	poland	PROPN
cjfa-3260	162	7	1	1	NUM
cjfa-3260	162	8	pln	pln	PROPN
cjfa-3260	162	9	increase	increase	NOUN
cjfa-3260	162	10	in	in	ADP
cjfa-3260	162	11	residual	residual	ADJ
cjfa-3260	162	12	income	income	NOUN
cjfa-3260	162	13	per	per	ADP
cjfa-3260	162	14	share	share	NOUN
cjfa-3260	162	15	caused	cause	VERB
cjfa-3260	162	16	an	an	DET
cjfa-3260	162	17	average	average	ADJ
cjfa-3260	162	18	increase	increase	NOUN
cjfa-3260	162	19	in	in	ADP
cjfa-3260	162	20	the	the	DET
cjfa-3260	162	21	share	share	NOUN
cjfa-3260	162	22	price	price	NOUN
cjfa-3260	162	23	of	of	ADP
cjfa-3260	162	24	2.7	2.7	NUM
cjfa-3260	162	25	pln	pln	NOUN
cjfa-3260	162	26	,	,	PUNCT
cjfa-3260	162	27	while	while	SCONJ
cjfa-3260	162	28	after	after	ADP
cjfa-3260	162	29	their	their	PRON
cjfa-3260	162	30	implementation	implementation	NOUN
cjfa-3260	162	31	the	the	DET
cjfa-3260	162	32	analogous	analogous	ADJ
cjfa-3260	162	33	increase	increase	NOUN
cjfa-3260	162	34	exceeded	exceed	VERB
cjfa-3260	162	35	5.1	5.1	NUM
cjfa-3260	162	36	pln	pln	NOUN
cjfa-3260	162	37	.	.	PUNCT
cjfa-3260	163	1	the	the	DET
cjfa-3260	163	2	decrease	decrease	NOUN
cjfa-3260	163	3	in	in	ADP
cjfa-3260	163	4	the	the	DET
cjfa-3260	163	5	value	value	NOUN
cjfa-3260	163	6	of	of	ADP
cjfa-3260	163	7	adjusted	adjusted	ADJ
cjfa-3260	163	8	regression	regression	NOUN
cjfa-3260	163	9	coefficient	coefficient	NOUN
cjfa-3260	163	10	of	of	ADP
cjfa-3260	163	11	determination	determination	NOUN
cjfa-3260	163	12	indicates	indicate	VERB
cjfa-3260	163	13	,	,	PUNCT
cjfa-3260	163	14	however	however	ADV
cjfa-3260	163	15	,	,	PUNCT
cjfa-3260	163	16	that	that	SCONJ
cjfa-3260	163	17	the	the	DET
cjfa-3260	163	18	descriptive	descriptive	ADJ
cjfa-3260	163	19	power	power	NOUN
cjfa-3260	163	20	of	of	ADP
cjfa-3260	163	21	the	the	DET
cjfa-3260	163	22	whole	whole	ADJ
cjfa-3260	163	23	model	model	NOUN
cjfa-3260	163	24	declined	decline	VERB
cjfa-3260	163	25	in	in	ADP
cjfa-3260	163	26	the	the	DET
cjfa-3260	163	27	period	period	NOUN
cjfa-3260	163	28	succeeding	succeed	VERB
cjfa-3260	163	29	the	the	DET
cjfa-3260	163	30	implementation	implementation	NOUN
cjfa-3260	163	31	of	of	ADP
cjfa-3260	163	32	ifrs	ifrs	PROPN
cjfa-3260	163	33	.	.	PUNCT
cjfa-3260	164	1	these	these	DET
cjfa-3260	164	2	ambiguous	ambiguous	ADJ
cjfa-3260	164	3	results	result	NOUN
cjfa-3260	164	4	required	require	VERB
cjfa-3260	164	5	further	further	ADJ
cjfa-3260	164	6	analytical	analytical	ADJ
cjfa-3260	164	7	investigation	investigation	NOUN
cjfa-3260	164	8	with	with	ADP
cjfa-3260	164	9	the	the	DET
cjfa-3260	164	10	chow	chow	PROPN
cjfa-3260	164	11	test	test	NOUN
cjfa-3260	164	12	for	for	ADP
cjfa-3260	164	13	structural	structural	ADJ
cjfa-3260	164	14	change	change	NOUN
cjfa-3260	164	15	(	(	PUNCT
cjfa-3260	164	16	table	table	NOUN
cjfa-3260	164	17	2	2	NUM
cjfa-3260	164	18	)	)	PUNCT
cjfa-3260	164	19	.	.	PUNCT
cjfa-3260	165	1	table	table	NOUN
cjfa-3260	165	2	2	2	NUM
cjfa-3260	165	3	.	.	X
cjfa-3260	165	4	chow	chow	PROPN
cjfa-3260	165	5	test	test	NOUN
cjfa-3260	165	6	for	for	ADP
cjfa-3260	165	7	structural	structural	ADJ
cjfa-3260	165	8	change	change	NOUN
cjfa-3260	165	9	in	in	ADP
cjfa-3260	165	10	value	value	NOUN
cjfa-3260	165	11	relevance	relevance	NOUN
cjfa-3260	165	12	of	of	ADP
cjfa-3260	165	13	banks	bank	NOUN
cjfa-3260	165	14	’	'	PUNCT
cjfa-3260	165	15	consolidated	consolidated	ADJ
cjfa-3260	165	16	accounting	accounting	NOUN
cjfa-3260	165	17	data	datum	NOUN
cjfa-3260	165	18	after	after	ADP
cjfa-3260	165	19	implementation	implementation	NOUN
cjfa-3260	165	20	of	of	ADP
cjfa-3260	165	21	ifrs	ifrs	PROPN
cjfa-3260	165	22	model	model	NOUN
cjfa-3260	165	23	:	:	PUNCT
cjfa-3260	166	1	α0	α0	ADJ
cjfa-3260	166	2	0.726	0.726	NUM
cjfa-3260	166	3	4.723	4.723	NUM
cjfa-3260	166	4	0.878	0.878	NUM
cjfa-3260	166	5	-0.401	-0.401	NUM
cjfa-3260	166	6	9.816	9.816	NUM
cjfa-3260	166	7	0.968	0.968	NUM
cjfa-3260	166	8	-0.115	-0.115	SYM
cjfa-3260	166	9	6.310	6.310	NUM
cjfa-3260	166	10	0.986	0.986	NUM
cjfa-3260	166	11	α1	α1	PROPN
cjfa-3260	166	12	1.646	1.646	NUM
cjfa-3260	166	13	0.054	0.054	NUM
cjfa-3260	166	14	0.000	0.000	NUM
cjfa-3260	166	15	1.663	1.663	NUM
cjfa-3260	166	16	0.144	0.144	NUM
cjfa-3260	166	17	0.000	0.000	NUM
cjfa-3260	166	18	1.724	1.724	NUM
cjfa-3260	166	19	0.072	0.072	NUM
cjfa-3260	166	20	0.000	0.000	NUM
cjfa-3260	166	21	α2	α2	ADJ
cjfa-3260	166	22	2.660	2.660	NUM
cjfa-3260	166	23	0.504	0.504	NUM
cjfa-3260	166	24	0.000	0.000	NUM
cjfa-3260	166	25	5.143	5.143	NUM
cjfa-3260	166	26	1.186	1.186	NUM
cjfa-3260	166	27	0.000	0.000	NUM
cjfa-3260	166	28	4.289	4.289	NUM
cjfa-3260	166	29	0.570	0.570	NUM
cjfa-3260	166	30	0.000	0.000	NUM
cjfa-3260	166	31	adj	adj	PROPN
cjfa-3260	166	32	.	.	PUNCT
cjfa-3260	167	1	r2	r2	PROPN
cjfa-3260	167	2	0.931	0.931	NUM
cjfa-3260	167	3	0.842	0.842	NUM
cjfa-3260	167	4	0.859	0.859	NUM
cjfa-3260	167	5	f	f	X
cjfa-3260	167	6	-	-	PUNCT
cjfa-3260	167	7	statistic	statistic	ADJ
cjfa-3260	167	8	457.118	457.118	NUM
cjfa-3260	167	9	0.000	0.000	NUM
cjfa-3260	167	10	278.796	278.796	NUM
cjfa-3260	167	11	0.000	0.000	NUM
cjfa-3260	167	12	525.942	525.942	NUM
cjfa-3260	167	13	0.000	0.000	NUM
cjfa-3260	167	14	n	n	NUM
cjfa-3260	167	15	69	69	NUM
cjfa-3260	167	16	105	105	NUM
cjfa-3260	167	17	174	174	NUM
cjfa-3260	167	18	source	source	NOUN
cjfa-3260	167	19	:	:	PUNCT
cjfa-3260	167	20	own	own	ADJ
cjfa-3260	167	21	elaboration	elaboration	NOUN
cjfa-3260	167	22	.	.	PUNCT
cjfa-3260	168	1	consistent	consistent	ADJ
cjfa-3260	168	2	with	with	ADP
cjfa-3260	168	3	expectations	expectation	NOUN
cjfa-3260	168	4	,	,	PUNCT
cjfa-3260	168	5	the	the	DET
cjfa-3260	168	6	results	result	NOUN
cjfa-3260	168	7	of	of	ADP
cjfa-3260	168	8	analysis	analysis	NOUN
cjfa-3260	168	9	show	show	VERB
cjfa-3260	168	10	that	that	SCONJ
cjfa-3260	168	11	all	all	DET
cjfa-3260	168	12	estimated	estimate	VERB
cjfa-3260	168	13	regression	regression	NOUN
cjfa-3260	168	14	coefficients	coefficient	NOUN
cjfa-3260	168	15	were	be	AUX
cjfa-3260	168	16	positive	positive	ADJ
cjfa-3260	168	17	and	and	CCONJ
cjfa-3260	168	18	statistically	statistically	ADV
cjfa-3260	168	19	significant	significant	ADJ
cjfa-3260	168	20	.	.	PUNCT
cjfa-3260	169	1	in	in	ADP
cjfa-3260	169	2	general	general	ADJ
cjfa-3260	169	3	,	,	PUNCT
cjfa-3260	169	4	the	the	DET
cjfa-3260	169	5	responsiveness	responsiveness	NOUN
cjfa-3260	169	6	of	of	ADP
cjfa-3260	169	7	banks	bank	NOUN
cjfa-3260	169	8	’	'	PUNCT
cjfa-3260	169	9	market	market	NOUN
cjfa-3260	169	10	value	value	NOUN
cjfa-3260	169	11	to	to	ADP
cjfa-3260	169	12	changes	change	NOUN
cjfa-3260	169	13	in	in	ADP
cjfa-3260	169	14	residual	residual	ADJ
cjfa-3260	169	15	income	income	NOUN
cjfa-3260	169	16	was	be	AUX
cjfa-3260	169	17	higher	high	ADJ
cjfa-3260	169	18	than	than	ADP
cjfa-3260	169	19	to	to	ADP
cjfa-3260	169	20	variation	variation	NOUN
cjfa-3260	169	21	in	in	ADP
cjfa-3260	169	22	book	book	NOUN
cjfa-3260	169	23	values	value	NOUN
cjfa-3260	169	24	.	.	PUNCT
cjfa-3260	170	1	over	over	ADP
cjfa-3260	170	2	the	the	DET
cjfa-3260	170	3	whole	whole	ADJ
cjfa-3260	170	4	analysed	analyse	VERB
cjfa-3260	170	5	period	period	NOUN
cjfa-3260	170	6	an	an	DET
cjfa-3260	170	7	increase	increase	NOUN
cjfa-3260	170	8	in	in	ADP
cjfa-3260	170	9	the	the	DET
cjfa-3260	170	10	book	book	NOUN
cjfa-3260	170	11	value	value	NOUN
cjfa-3260	170	12	per	per	ADP
cjfa-3260	170	13	share	share	NOUN
cjfa-3260	170	14	of	of	ADP
cjfa-3260	170	15	1	1	NUM
cjfa-3260	170	16	pln	pln	NOUN
cjfa-3260	170	17	resulted	result	VERB
cjfa-3260	170	18	in	in	ADP
cjfa-3260	170	19	an	an	DET
cjfa-3260	170	20	average	average	ADJ
cjfa-3260	170	21	increase	increase	NOUN
cjfa-3260	170	22	of	of	ADP
cjfa-3260	170	23	the	the	DET
cjfa-3260	170	24	share	share	NOUN
cjfa-3260	170	25	price	price	NOUN
cjfa-3260	170	26	of	of	ADP
cjfa-3260	170	27	1.7	1.7	NUM
cjfa-3260	170	28	pln	pln	NOUN
cjfa-3260	170	29	,	,	PUNCT
cjfa-3260	170	30	whereas	whereas	SCONJ
cjfa-3260	170	31	the	the	DET
cjfa-3260	170	32	same	same	ADJ
cjfa-3260	170	33	increase	increase	NOUN
cjfa-3260	170	34	in	in	ADP
cjfa-3260	170	35	residual	residual	ADJ
cjfa-3260	170	36	income	income	NOUN
cjfa-3260	170	37	per	per	ADP
cjfa-3260	170	38	share	share	NOUN
cjfa-3260	170	39	caused	cause	VERB
cjfa-3260	170	40	a	a	DET
cjfa-3260	170	41	4.3	4.3	NUM
cjfa-3260	170	42	pln	pln	NOUN
cjfa-3260	170	43	increase	increase	NOUN
cjfa-3260	170	44	in	in	ADP
cjfa-3260	170	45	the	the	DET
cjfa-3260	170	46	price	price	NOUN
cjfa-3260	170	47	.	.	PUNCT
cjfa-3260	171	1	in	in	ADP
cjfa-3260	171	2	general	general	ADJ
cjfa-3260	171	3	,	,	PUNCT
cjfa-3260	171	4	the	the	DET
cjfa-3260	171	5	comparison	comparison	NOUN
cjfa-3260	171	6	of	of	ADP
cjfa-3260	171	7	the	the	DET
cjfa-3260	171	8	regression	regression	NOUN
cjfa-3260	171	9	coefficients	coefficient	NOUN
cjfa-3260	171	10	in	in	ADP
cjfa-3260	171	11	each	each	PRON
cjfa-3260	171	12	of	of	ADP
cjfa-3260	171	13	the	the	DET
cjfa-3260	171	14	analysed	analyse	VERB
cjfa-3260	171	15	subperiods	subperiod	NOUN
cjfa-3260	171	16	suggests	suggest	VERB
cjfa-3260	171	17	an	an	DET
cjfa-3260	171	18	increase	increase	NOUN
cjfa-3260	171	19	in	in	ADP
cjfa-3260	171	20	the	the	DET
cjfa-3260	171	21	value	value	NOUN
cjfa-3260	171	22	relevance	relevance	NOUN
cjfa-3260	171	23	of	of	ADP
cjfa-3260	171	24	accounting	accounting	NOUN
cjfa-3260	171	25	information	information	NOUN
cjfa-3260	171	26	announced	announce	VERB
cjfa-3260	171	27	by	by	ADP
cjfa-3260	171	28	banks	bank	NOUN
cjfa-3260	171	29	listed	list	VERB
cjfa-3260	171	30	on	on	ADP
cjfa-3260	171	31	the	the	DET
cjfa-3260	171	32	wse	wse	NOUN
cjfa-3260	171	33	after	after	ADP
cjfa-3260	171	34	introduction	introduction	NOUN
cjfa-3260	171	35	of	of	ADP
cjfa-3260	171	36	ifrs	ifrs	PROPN
cjfa-3260	171	37	.	.	PUNCT
cjfa-3260	172	1	however	however	ADV
cjfa-3260	172	2	,	,	PUNCT
cjfa-3260	172	3	the	the	DET
cjfa-3260	172	4	magnitude	magnitude	NOUN
cjfa-3260	172	5	of	of	ADP
cjfa-3260	172	6	this	this	DET
cjfa-3260	172	7	increase	increase	NOUN
cjfa-3260	172	8	for	for	ADP
cjfa-3260	172	9	book	book	NOUN
cjfa-3260	172	10	values	value	NOUN
cjfa-3260	172	11	of	of	ADP
cjfa-3260	172	12	equity	equity	NOUN
cjfa-3260	172	13	and	and	CCONJ
cjfa-3260	172	14	residual	residual	ADJ
cjfa-3260	172	15	incomes	income	NOUN
cjfa-3260	172	16	was	be	AUX
cjfa-3260	172	17	quite	quite	ADV
cjfa-3260	172	18	different	different	ADJ
cjfa-3260	172	19	.	.	PUNCT
cjfa-3260	173	1	the	the	DET
cjfa-3260	173	2	responsiveness	responsiveness	NOUN
cjfa-3260	173	3	of	of	ADP
cjfa-3260	173	4	banks	bank	NOUN
cjfa-3260	173	5	’	'	PUNCT
cjfa-3260	173	6	market	market	NOUN
cjfa-3260	173	7	value	value	NOUN
cjfa-3260	173	8	to	to	ADP
cjfa-3260	173	9	changes	change	NOUN
cjfa-3260	173	10	in	in	ADP
cjfa-3260	173	11	book	book	NOUN
cjfa-3260	173	12	value	value	NOUN
cjfa-3260	173	13	of	of	ADP
cjfa-3260	173	14	their	their	PRON
cjfa-3260	173	15	equity	equity	NOUN
cjfa-3260	173	16	in	in	ADP
cjfa-3260	173	17	both	both	DET
cjfa-3260	173	18	analysed	analyse	VERB
cjfa-3260	173	19	subperiods	subperiod	NOUN
cjfa-3260	173	20	was	be	AUX
cjfa-3260	173	21	very	very	ADV
cjfa-3260	173	22	similar	similar	ADJ
cjfa-3260	173	23	.	.	PUNCT
cjfa-3260	174	1	on	on	ADP
cjfa-3260	174	2	average	average	ADJ
cjfa-3260	174	3	,	,	PUNCT
cjfa-3260	174	4	an	an	DET
cjfa-3260	174	5	increase	increase	NOUN
cjfa-3260	174	6	in	in	ADP
cjfa-3260	174	7	book	book	NOUN
cjfa-3260	174	8	value	value	NOUN
cjfa-3260	174	9	per	per	ADP
cjfa-3260	174	10	share	share	NOUN
cjfa-3260	174	11	of	of	ADP
cjfa-3260	174	12	1	1	NUM
cjfa-3260	174	13	pln	pln	NOUN
cjfa-3260	174	14	resulted	result	VERB
cjfa-3260	174	15	in	in	ADP
cjfa-3260	174	16	an	an	DET
cjfa-3260	174	17	increase	increase	NOUN
cjfa-3260	174	18	in	in	ADP
cjfa-3260	174	19	the	the	DET
cjfa-3260	174	20	price	price	NOUN
cjfa-3260	174	21	of	of	ADP
cjfa-3260	174	22	bank	bank	NOUN
cjfa-3260	174	23	share	share	NOUN
cjfa-3260	174	24	of	of	ADP
cjfa-3260	174	25	about	about	ADV
cjfa-3260	174	26	1.6	1.6	NUM
cjfa-3260	174	27	-	-	SYM
cjfa-3260	174	28	1.7	1.7	NUM
cjfa-3260	174	29	pln	pln	NOUN
cjfa-3260	174	30	.	.	PUNCT
cjfa-3260	175	1	conversely	conversely	ADV
cjfa-3260	175	2	,	,	PUNCT
cjfa-3260	175	3	the	the	DET
cjfa-3260	175	4	difference	difference	NOUN
cjfa-3260	175	5	in	in	ADP
cjfa-3260	175	6	the	the	DET
cjfa-3260	175	7	values	value	NOUN
cjfa-3260	175	8	of	of	ADP
cjfa-3260	175	9	regression	regression	NOUN
cjfa-3260	175	10	coefficients	coefficient	NOUN
cjfa-3260	175	11	for	for	ADP
cjfa-3260	175	12	residual	residual	ADJ
cjfa-3260	175	13	income	income	NOUN
cjfa-3260	175	14	was	be	AUX
cjfa-3260	175	15	much	much	ADV
cjfa-3260	175	16	higher	high	ADJ
cjfa-3260	175	17	.	.	PUNCT
cjfa-3260	176	1	before	before	ADP
cjfa-3260	176	2	introduction	introduction	NOUN
cjfa-3260	176	3	of	of	ADP
cjfa-3260	176	4	ifrs	ifrs	PROPN
cjfa-3260	176	5	in	in	ADP
cjfa-3260	176	6	poland	poland	PROPN
cjfa-3260	176	7	1	1	NUM
cjfa-3260	176	8	pln	pln	PROPN
cjfa-3260	176	9	increase	increase	NOUN
cjfa-3260	176	10	in	in	ADP
cjfa-3260	176	11	residual	residual	ADJ
cjfa-3260	176	12	income	income	NOUN
cjfa-3260	176	13	per	per	ADP
cjfa-3260	176	14	share	share	NOUN
cjfa-3260	176	15	caused	cause	VERB
cjfa-3260	176	16	an	an	DET
cjfa-3260	176	17	average	average	ADJ
cjfa-3260	176	18	increase	increase	NOUN
cjfa-3260	176	19	in	in	ADP
cjfa-3260	176	20	the	the	DET
cjfa-3260	176	21	share	share	NOUN
cjfa-3260	176	22	price	price	NOUN
cjfa-3260	176	23	of	of	ADP
cjfa-3260	176	24	2.7	2.7	NUM
cjfa-3260	176	25	pln	pln	NOUN
cjfa-3260	176	26	,	,	PUNCT
cjfa-3260	176	27	while	while	SCONJ
cjfa-3260	176	28	after	after	ADP
cjfa-3260	176	29	their	their	PRON
cjfa-3260	176	30	implementation	implementation	NOUN
cjfa-3260	176	31	the	the	DET
cjfa-3260	176	32	analogous	analogous	ADJ
cjfa-3260	176	33	increase	increase	NOUN
cjfa-3260	176	34	exceeded	exceed	VERB
cjfa-3260	176	35	5.1	5.1	NUM
cjfa-3260	176	36	pln	pln	NOUN
cjfa-3260	176	37	.	.	PUNCT
cjfa-3260	177	1	the	the	DET
cjfa-3260	177	2	decrease	decrease	NOUN
cjfa-3260	177	3	in	in	ADP
cjfa-3260	177	4	the	the	DET
cjfa-3260	177	5	value	value	NOUN
cjfa-3260	177	6	of	of	ADP
cjfa-3260	177	7	adjusted	adjusted	ADJ
cjfa-3260	177	8	regression	regression	NOUN
cjfa-3260	177	9	coefficient	coefficient	NOUN
cjfa-3260	177	10	of	of	ADP
cjfa-3260	177	11	determination	determination	NOUN
cjfa-3260	177	12	indicates	indicate	VERB
cjfa-3260	177	13	,	,	PUNCT
cjfa-3260	177	14	however	however	ADV
cjfa-3260	177	15	,	,	PUNCT
cjfa-3260	177	16	that	that	SCONJ
cjfa-3260	177	17	the	the	DET
cjfa-3260	177	18	descriptive	descriptive	ADJ
cjfa-3260	177	19	power	power	NOUN
cjfa-3260	177	20	of	of	ADP
cjfa-3260	177	21	the	the	DET
cjfa-3260	177	22	whole	whole	ADJ
cjfa-3260	177	23	model	model	NOUN
cjfa-3260	177	24	declined	decline	VERB
cjfa-3260	177	25	in	in	ADP
cjfa-3260	177	26	the	the	DET
cjfa-3260	177	27	period	period	NOUN
cjfa-3260	177	28	succeeding	succeed	VERB
cjfa-3260	177	29	the	the	DET
cjfa-3260	177	30	implementation	implementation	NOUN
cjfa-3260	177	31	of	of	ADP
cjfa-3260	177	32	ifrs	ifrs	PROPN
cjfa-3260	177	33	.	.	PUNCT
cjfa-3260	178	1	these	these	DET
cjfa-3260	178	2	ambiguous	ambiguous	ADJ
cjfa-3260	178	3	results	result	NOUN
cjfa-3260	178	4	required	require	VERB
cjfa-3260	178	5	further	further	ADJ
cjfa-3260	178	6	analytical	analytical	ADJ
cjfa-3260	178	7	investigation	investigation	NOUN
cjfa-3260	178	8	with	with	ADP
cjfa-3260	178	9	the	the	DET
cjfa-3260	178	10	chow	chow	PROPN
cjfa-3260	178	11	test	test	NOUN
cjfa-3260	178	12	for	for	ADP
cjfa-3260	178	13	structural	structural	ADJ
cjfa-3260	178	14	change	change	NOUN
cjfa-3260	178	15	(	(	PUNCT
cjfa-3260	178	16	table	table	NOUN
cjfa-3260	178	17	2	2	NUM
cjfa-3260	178	18	)	)	PUNCT
cjfa-3260	178	19	.	.	PUNCT
cjfa-3260	179	1	table	table	NOUN
cjfa-3260	179	2	2	2	NUM
cjfa-3260	179	3	.	.	X
cjfa-3260	179	4	chow	chow	PROPN
cjfa-3260	179	5	test	test	NOUN
cjfa-3260	179	6	for	for	ADP
cjfa-3260	179	7	structural	structural	ADJ
cjfa-3260	179	8	change	change	NOUN
cjfa-3260	179	9	in	in	ADP
cjfa-3260	179	10	value	value	NOUN
cjfa-3260	179	11	relevance	relevance	NOUN
cjfa-3260	179	12	of	of	ADP
cjfa-3260	179	13	banks	bank	NOUN
cjfa-3260	179	14	’	'	PUNCT
cjfa-3260	179	15	consolidated	consolidated	ADJ
cjfa-3260	179	16	accounting	accounting	NOUN
cjfa-3260	179	17	data	datum	NOUN
cjfa-3260	179	18	after	after	ADP
cjfa-3260	179	19	implementation	implementation	NOUN
cjfa-3260	179	20	of	of	ADP
cjfa-3260	179	21	ifrs	ifrs	PROPN
cjfa-3260	179	22	model	model	NOUN
cjfa-3260	179	23	:	:	PUNCT
cjfa-3260	179	24	�	�	PROPN
cjfa-3260	179	25	�	�	PROPN
cjfa-3260	179	26	�	�	PROPN
cjfa-3260	179	27	�	�	PROPN
cjfa-3260	179	28	�	�	PROPN
cjfa-3260	179	29	�	�	PROPN
cjfa-3260	179	30	�	�	PROPN
cjfa-3260	179	31	�	�	PROPN
cjfa-3260	179	32	�	�	PROPN
cjfa-3260	179	33	�	�	PROPN
cjfa-3260	179	34	∙	∙	PROPN
cjfa-3260	179	35	�	�	PROPN
cjfa-3260	179	36	�	�	PROPN
cjfa-3260	179	37	�	�	PROPN
cjfa-3260	179	38	�	�	PROPN
cjfa-3260	179	39	�	�	PROPN
cjfa-3260	179	40	∙	∙	PROPN
cjfa-3260	179	41	�	�	PROPN
cjfa-3260	179	42	�	�	PROPN
cjfa-3260	179	43	�	�	PROPN
cjfa-3260	179	44	�	�	PROPN
cjfa-3260	179	45	�	�	PROPN
cjfa-3260	179	46	∙	∙	PROPN
cjfa-3260	179	47	�	�	PROPN
cjfa-3260	179	48	�	�	PROPN
cjfa-3260	179	49	�	�	PROPN
cjfa-3260	179	50	�	�	PROPN
cjfa-3260	179	51	�	�	PROPN
cjfa-3260	179	52	�	�	PROPN
cjfa-3260	179	53	∙	∙	PROPN
cjfa-3260	179	54	�	�	PROPN
cjfa-3260	179	55	�	�	PROPN
cjfa-3260	179	56	�	�	PROPN
cjfa-3260	179	57	∙	∙	PROPN
cjfa-3260	179	58	�	�	PROPN
cjfa-3260	179	59	�	�	PROPN
cjfa-3260	179	60	�	�	PROPN
cjfa-3260	179	61	�	�	PROPN
cjfa-3260	179	62	�	�	PROPN
cjfa-3260	179	63	�	�	PROPN
cjfa-3260	179	64	∙	∙	PROPN
cjfa-3260	179	65	�	�	PROPN
cjfa-3260	179	66	�	�	PROPN
cjfa-3260	179	67	�	�	PROPN
cjfa-3260	179	68	∙	∙	PROPN
cjfa-3260	179	69	�	�	PROPN
cjfa-3260	179	70	�	�	PROPN
cjfa-3260	179	71	�	�	PROPN
cjfa-3260	179	72	�	�	PROPN
cjfa-3260	179	73	�	�	PROPN
cjfa-3260	179	74	�	�	PROPN
cjfa-3260	179	75	�	�	PROPN
cjfa-3260	179	76	parameter	parameter	NOUN
cjfa-3260	179	77	estimate	estimate	NOUN
cjfa-3260	179	78	/	/	SYM
cjfa-3260	179	79	value	value	NOUN
cjfa-3260	179	80	std	std	NOUN
cjfa-3260	179	81	.	.	PUNCT
cjfa-3260	180	1	error	error	NOUN
cjfa-3260	180	2	p	p	NOUN
cjfa-3260	180	3	-	-	PUNCT
cjfa-3260	180	4	value	value	NOUN
cjfa-3260	180	5	α0	α0	ADJ
cjfa-3260	180	6	0.726	0.726	NUM
cjfa-3260	180	7	10.282	10.282	NUM
cjfa-3260	180	8	0.944	0.944	NUM
cjfa-3260	180	9	αd0	αd0	NOUN
cjfa-3260	180	10	-1.127	-1.127	PUNCT
cjfa-3260	180	11	13.020	13.020	NUM
cjfa-3260	180	12	0.931	0.931	NUM
cjfa-3260	180	13	α1	α1	NOUN
cjfa-3260	180	14	1.646	1.646	NUM
cjfa-3260	180	15	0.119	0.119	NUM
cjfa-3260	180	16	0.000	0.000	NUM
cjfa-3260	180	17	α2	α2	ADJ
cjfa-3260	180	18	2.660	2.660	NUM
cjfa-3260	180	19	1.097	1.097	NUM
cjfa-3260	180	20	0.016	0.016	NUM
cjfa-3260	180	21	α3	α3	NOUN
cjfa-3260	180	22	0.017	0.017	NUM
cjfa-3260	180	23	0.167	0.167	NUM
cjfa-3260	180	24	0.917	0.917	NUM
cjfa-3260	180	25	α4	α4	NOUN
cjfa-3260	180	26	2.483	2.483	NUM
cjfa-3260	180	27	1.461	1.461	NUM
cjfa-3260	180	28	0.091	0.091	NUM
cjfa-3260	180	29	adj	adj	PROPN
cjfa-3260	180	30	.	.	PUNCT
cjfa-3260	180	31	r2	r2	PROPN
cjfa-3260	180	32	0.859	0.859	NUM
cjfa-3260	180	33	parameter	parameter	NOUN
cjfa-3260	180	34	estimate	estimate	NOUN
cjfa-3260	180	35	/	/	SYM
cjfa-3260	180	36	value	value	NOUN
cjfa-3260	180	37	std	std	NOUN
cjfa-3260	180	38	.	.	PUNCT
cjfa-3260	181	1	error	error	NOUN
cjfa-3260	181	2	p	p	NOUN
cjfa-3260	181	3	-	-	PUNCT
cjfa-3260	181	4	value	value	NOUN
cjfa-3260	181	5	α0	α0	ADJ
cjfa-3260	181	6	0.726	0.726	NUM
cjfa-3260	181	7	10.282	10.282	NUM
cjfa-3260	181	8	0.944	0.944	NUM
cjfa-3260	181	9	αd0	αd0	NOUN
cjfa-3260	181	10	-1.127	-1.127	PUNCT
cjfa-3260	181	11	13.020	13.020	NUM
cjfa-3260	181	12	0.931	0.931	NUM
cjfa-3260	181	13	α1	α1	NOUN
cjfa-3260	181	14	1.646	1.646	NUM
cjfa-3260	181	15	0.119	0.119	NUM
cjfa-3260	181	16	0.000	0.000	NUM
cjfa-3260	181	17	α2	α2	ADJ
cjfa-3260	181	18	2.660	2.660	NUM
cjfa-3260	181	19	1.097	1.097	NUM
cjfa-3260	181	20	0.016	0.016	NUM
cjfa-3260	181	21	α3	α3	NOUN
cjfa-3260	181	22	0.017	0.017	NUM
cjfa-3260	181	23	0.167	0.167	NUM
cjfa-3260	181	24	0.917	0.917	NUM
cjfa-3260	181	25	α4	α4	NOUN
cjfa-3260	181	26	2.483	2.483	NUM
cjfa-3260	181	27	1.461	1.461	NUM
cjfa-3260	181	28	0.091	0.091	NUM
cjfa-3260	181	29	adj	adj	X
cjfa-3260	181	30	.	.	PUNCT
cjfa-3260	181	31	r2	r2	PROPN
cjfa-3260	181	32	0.859	0.859	NUM
cjfa-3260	181	33	f	f	X
cjfa-3260	181	34	-	-	PUNCT
cjfa-3260	181	35	statistic	statistic	ADJ
cjfa-3260	181	36	211.269	211.269	NUM
cjfa-3260	181	37	0.000	0.000	NUM
cjfa-3260	181	38	chow	chow	PROPN
cjfa-3260	181	39	test	test	NOUN
cjfa-3260	181	40	statistic	statistic	NOUN
cjfa-3260	181	41	1.068	1.068	NUM
cjfa-3260	181	42	0.364	0.364	NUM
cjfa-3260	181	43	n1	n1	PROPN
cjfa-3260	181	44	(	(	PUNCT
cjfa-3260	181	45	1998–2004	1998–2004	NUM
cjfa-3260	181	46	)	)	PUNCT
cjfa-3260	181	47	69	69	NUM
cjfa-3260	181	48	the	the	DET
cjfa-3260	181	49	impact	impact	NOUN
cjfa-3260	181	50	of	of	ADP
cjfa-3260	181	51	ifrs	ifrs	NOUN
cjfa-3260	181	52	on	on	ADP
cjfa-3260	181	53	the	the	DET
cjfa-3260	181	54	value	value	NOUN
cjfa-3260	181	55	relevance	relevance	NOUN
cjfa-3260	181	56	of	of	ADP
cjfa-3260	181	57	accounting	accounting	NOUN
cjfa-3260	181	58	data	datum	NOUN
cjfa-3260	181	59	…	…	PUNCT
cjfa-3260	181	60	41	41	NUM
cjfa-3260	181	61	model	model	NOUN
cjfa-3260	181	62	:	:	PUNCT
cjfa-3260	181	63	α0	α0	ADJ
cjfa-3260	181	64	0.726	0.726	NUM
cjfa-3260	181	65	4.723	4.723	NUM
cjfa-3260	181	66	0.878	0.878	NUM
cjfa-3260	181	67	-0.401	-0.401	NUM
cjfa-3260	181	68	9.816	9.816	NUM
cjfa-3260	181	69	0.968	0.968	NUM
cjfa-3260	181	70	-0.115	-0.115	SYM
cjfa-3260	181	71	6.310	6.310	NUM
cjfa-3260	181	72	0.986	0.986	NUM
cjfa-3260	181	73	α1	α1	PROPN
cjfa-3260	181	74	1.646	1.646	NUM
cjfa-3260	181	75	0.054	0.054	NUM
cjfa-3260	181	76	0.000	0.000	NUM
cjfa-3260	181	77	1.663	1.663	NUM
cjfa-3260	181	78	0.144	0.144	NUM
cjfa-3260	181	79	0.000	0.000	NUM
cjfa-3260	181	80	1.724	1.724	NUM
cjfa-3260	181	81	0.072	0.072	NUM
cjfa-3260	181	82	0.000	0.000	NUM
cjfa-3260	181	83	α2	α2	ADJ
cjfa-3260	181	84	2.660	2.660	NUM
cjfa-3260	181	85	0.504	0.504	NUM
cjfa-3260	181	86	0.000	0.000	NUM
cjfa-3260	181	87	5.143	5.143	NUM
cjfa-3260	181	88	1.186	1.186	NUM
cjfa-3260	181	89	0.000	0.000	NUM
cjfa-3260	181	90	4.289	4.289	NUM
cjfa-3260	181	91	0.570	0.570	NUM
cjfa-3260	181	92	0.000	0.000	NUM
cjfa-3260	181	93	adj	adj	PROPN
cjfa-3260	181	94	.	.	PUNCT
cjfa-3260	182	1	r2	r2	PROPN
cjfa-3260	182	2	0.931	0.931	NUM
cjfa-3260	182	3	0.842	0.842	NUM
cjfa-3260	182	4	0.859	0.859	NUM
cjfa-3260	182	5	f	f	X
cjfa-3260	182	6	-	-	PUNCT
cjfa-3260	182	7	statistic	statistic	ADJ
cjfa-3260	182	8	457.118	457.118	NUM
cjfa-3260	182	9	0.000	0.000	NUM
cjfa-3260	182	10	278.796	278.796	NUM
cjfa-3260	182	11	0.000	0.000	NUM
cjfa-3260	182	12	525.942	525.942	NUM
cjfa-3260	182	13	0.000	0.000	NUM
cjfa-3260	182	14	n	n	NUM
cjfa-3260	182	15	69	69	NUM
cjfa-3260	182	16	105	105	NUM
cjfa-3260	182	17	174	174	NUM
cjfa-3260	182	18	source	source	NOUN
cjfa-3260	182	19	:	:	PUNCT
cjfa-3260	182	20	own	own	ADJ
cjfa-3260	182	21	elaboration	elaboration	NOUN
cjfa-3260	182	22	.	.	PUNCT
cjfa-3260	183	1	consistent	consistent	ADJ
cjfa-3260	183	2	with	with	ADP
cjfa-3260	183	3	expectations	expectation	NOUN
cjfa-3260	183	4	,	,	PUNCT
cjfa-3260	183	5	the	the	DET
cjfa-3260	183	6	results	result	NOUN
cjfa-3260	183	7	of	of	ADP
cjfa-3260	183	8	analysis	analysis	NOUN
cjfa-3260	183	9	show	show	VERB
cjfa-3260	183	10	that	that	SCONJ
cjfa-3260	183	11	all	all	DET
cjfa-3260	183	12	estimated	estimate	VERB
cjfa-3260	183	13	regression	regression	NOUN
cjfa-3260	183	14	coefficients	coefficient	NOUN
cjfa-3260	183	15	were	be	AUX
cjfa-3260	183	16	positive	positive	ADJ
cjfa-3260	183	17	and	and	CCONJ
cjfa-3260	183	18	statistically	statistically	ADV
cjfa-3260	183	19	significant	significant	ADJ
cjfa-3260	183	20	.	.	PUNCT
cjfa-3260	184	1	in	in	ADP
cjfa-3260	184	2	general	general	ADJ
cjfa-3260	184	3	,	,	PUNCT
cjfa-3260	184	4	the	the	DET
cjfa-3260	184	5	responsiveness	responsiveness	NOUN
cjfa-3260	184	6	of	of	ADP
cjfa-3260	184	7	banks	bank	NOUN
cjfa-3260	184	8	’	'	PUNCT
cjfa-3260	184	9	market	market	NOUN
cjfa-3260	184	10	value	value	NOUN
cjfa-3260	184	11	to	to	ADP
cjfa-3260	184	12	changes	change	NOUN
cjfa-3260	184	13	in	in	ADP
cjfa-3260	184	14	residual	residual	ADJ
cjfa-3260	184	15	income	income	NOUN
cjfa-3260	184	16	was	be	AUX
cjfa-3260	184	17	higher	high	ADJ
cjfa-3260	184	18	than	than	ADP
cjfa-3260	184	19	to	to	ADP
cjfa-3260	184	20	variation	variation	NOUN
cjfa-3260	184	21	in	in	ADP
cjfa-3260	184	22	book	book	NOUN
cjfa-3260	184	23	values	value	NOUN
cjfa-3260	184	24	.	.	PUNCT
cjfa-3260	185	1	over	over	ADP
cjfa-3260	185	2	the	the	DET
cjfa-3260	185	3	whole	whole	ADJ
cjfa-3260	185	4	analysed	analyse	VERB
cjfa-3260	185	5	period	period	NOUN
cjfa-3260	185	6	an	an	DET
cjfa-3260	185	7	increase	increase	NOUN
cjfa-3260	185	8	in	in	ADP
cjfa-3260	185	9	the	the	DET
cjfa-3260	185	10	book	book	NOUN
cjfa-3260	185	11	value	value	NOUN
cjfa-3260	185	12	per	per	ADP
cjfa-3260	185	13	share	share	NOUN
cjfa-3260	185	14	of	of	ADP
cjfa-3260	185	15	1	1	NUM
cjfa-3260	185	16	pln	pln	NOUN
cjfa-3260	185	17	resulted	result	VERB
cjfa-3260	185	18	in	in	ADP
cjfa-3260	185	19	an	an	DET
cjfa-3260	185	20	average	average	ADJ
cjfa-3260	185	21	increase	increase	NOUN
cjfa-3260	185	22	of	of	ADP
cjfa-3260	185	23	the	the	DET
cjfa-3260	185	24	share	share	NOUN
cjfa-3260	185	25	price	price	NOUN
cjfa-3260	185	26	of	of	ADP
cjfa-3260	185	27	1.7	1.7	NUM
cjfa-3260	185	28	pln	pln	NOUN
cjfa-3260	185	29	,	,	PUNCT
cjfa-3260	185	30	whereas	whereas	SCONJ
cjfa-3260	185	31	the	the	DET
cjfa-3260	185	32	same	same	ADJ
cjfa-3260	185	33	increase	increase	NOUN
cjfa-3260	185	34	in	in	ADP
cjfa-3260	185	35	residual	residual	ADJ
cjfa-3260	185	36	income	income	NOUN
cjfa-3260	185	37	per	per	ADP
cjfa-3260	185	38	share	share	NOUN
cjfa-3260	185	39	caused	cause	VERB
cjfa-3260	185	40	a	a	DET
cjfa-3260	185	41	4.3	4.3	NUM
cjfa-3260	185	42	pln	pln	NOUN
cjfa-3260	185	43	increase	increase	NOUN
cjfa-3260	185	44	in	in	ADP
cjfa-3260	185	45	the	the	DET
cjfa-3260	185	46	price	price	NOUN
cjfa-3260	185	47	.	.	PUNCT
cjfa-3260	186	1	in	in	ADP
cjfa-3260	186	2	general	general	ADJ
cjfa-3260	186	3	,	,	PUNCT
cjfa-3260	186	4	the	the	DET
cjfa-3260	186	5	comparison	comparison	NOUN
cjfa-3260	186	6	of	of	ADP
cjfa-3260	186	7	the	the	DET
cjfa-3260	186	8	regression	regression	NOUN
cjfa-3260	186	9	coefficients	coefficient	NOUN
cjfa-3260	186	10	in	in	ADP
cjfa-3260	186	11	each	each	PRON
cjfa-3260	186	12	of	of	ADP
cjfa-3260	186	13	the	the	DET
cjfa-3260	186	14	analysed	analyse	VERB
cjfa-3260	186	15	subperiods	subperiod	NOUN
cjfa-3260	186	16	suggests	suggest	VERB
cjfa-3260	186	17	an	an	DET
cjfa-3260	186	18	increase	increase	NOUN
cjfa-3260	186	19	in	in	ADP
cjfa-3260	186	20	the	the	DET
cjfa-3260	186	21	value	value	NOUN
cjfa-3260	186	22	relevance	relevance	NOUN
cjfa-3260	186	23	of	of	ADP
cjfa-3260	186	24	accounting	accounting	NOUN
cjfa-3260	186	25	information	information	NOUN
cjfa-3260	186	26	announced	announce	VERB
cjfa-3260	186	27	by	by	ADP
cjfa-3260	186	28	banks	bank	NOUN
cjfa-3260	186	29	listed	list	VERB
cjfa-3260	186	30	on	on	ADP
cjfa-3260	186	31	the	the	DET
cjfa-3260	186	32	wse	wse	NOUN
cjfa-3260	186	33	after	after	ADP
cjfa-3260	186	34	introduction	introduction	NOUN
cjfa-3260	186	35	of	of	ADP
cjfa-3260	186	36	ifrs	ifrs	PROPN
cjfa-3260	186	37	.	.	PUNCT
cjfa-3260	187	1	however	however	ADV
cjfa-3260	187	2	,	,	PUNCT
cjfa-3260	187	3	the	the	DET
cjfa-3260	187	4	magnitude	magnitude	NOUN
cjfa-3260	187	5	of	of	ADP
cjfa-3260	187	6	this	this	DET
cjfa-3260	187	7	increase	increase	NOUN
cjfa-3260	187	8	for	for	ADP
cjfa-3260	187	9	book	book	NOUN
cjfa-3260	187	10	values	value	NOUN
cjfa-3260	187	11	of	of	ADP
cjfa-3260	187	12	equity	equity	NOUN
cjfa-3260	187	13	and	and	CCONJ
cjfa-3260	187	14	residual	residual	ADJ
cjfa-3260	187	15	incomes	income	NOUN
cjfa-3260	187	16	was	be	AUX
cjfa-3260	187	17	quite	quite	ADV
cjfa-3260	187	18	different	different	ADJ
cjfa-3260	187	19	.	.	PUNCT
cjfa-3260	188	1	the	the	DET
cjfa-3260	188	2	responsiveness	responsiveness	NOUN
cjfa-3260	188	3	of	of	ADP
cjfa-3260	188	4	banks	bank	NOUN
cjfa-3260	188	5	’	'	PUNCT
cjfa-3260	188	6	market	market	NOUN
cjfa-3260	188	7	value	value	NOUN
cjfa-3260	188	8	to	to	ADP
cjfa-3260	188	9	changes	change	NOUN
cjfa-3260	188	10	in	in	ADP
cjfa-3260	188	11	book	book	NOUN
cjfa-3260	188	12	value	value	NOUN
cjfa-3260	188	13	of	of	ADP
cjfa-3260	188	14	their	their	PRON
cjfa-3260	188	15	equity	equity	NOUN
cjfa-3260	188	16	in	in	ADP
cjfa-3260	188	17	both	both	DET
cjfa-3260	188	18	analysed	analyse	VERB
cjfa-3260	188	19	subperiods	subperiod	NOUN
cjfa-3260	188	20	was	be	AUX
cjfa-3260	188	21	very	very	ADV
cjfa-3260	188	22	similar	similar	ADJ
cjfa-3260	188	23	.	.	PUNCT
cjfa-3260	189	1	on	on	ADP
cjfa-3260	189	2	average	average	ADJ
cjfa-3260	189	3	,	,	PUNCT
cjfa-3260	189	4	an	an	DET
cjfa-3260	189	5	increase	increase	NOUN
cjfa-3260	189	6	in	in	ADP
cjfa-3260	189	7	book	book	NOUN
cjfa-3260	189	8	value	value	NOUN
cjfa-3260	189	9	per	per	ADP
cjfa-3260	189	10	share	share	NOUN
cjfa-3260	189	11	of	of	ADP
cjfa-3260	189	12	1	1	NUM
cjfa-3260	189	13	pln	pln	NOUN
cjfa-3260	189	14	resulted	result	VERB
cjfa-3260	189	15	in	in	ADP
cjfa-3260	189	16	an	an	DET
cjfa-3260	189	17	increase	increase	NOUN
cjfa-3260	189	18	in	in	ADP
cjfa-3260	189	19	the	the	DET
cjfa-3260	189	20	price	price	NOUN
cjfa-3260	189	21	of	of	ADP
cjfa-3260	189	22	bank	bank	NOUN
cjfa-3260	189	23	share	share	NOUN
cjfa-3260	189	24	of	of	ADP
cjfa-3260	189	25	about	about	ADV
cjfa-3260	189	26	1.6	1.6	NUM
cjfa-3260	189	27	-	-	SYM
cjfa-3260	189	28	1.7	1.7	NUM
cjfa-3260	189	29	pln	pln	NOUN
cjfa-3260	189	30	.	.	PUNCT
cjfa-3260	190	1	conversely	conversely	ADV
cjfa-3260	190	2	,	,	PUNCT
cjfa-3260	190	3	the	the	DET
cjfa-3260	190	4	difference	difference	NOUN
cjfa-3260	190	5	in	in	ADP
cjfa-3260	190	6	the	the	DET
cjfa-3260	190	7	values	value	NOUN
cjfa-3260	190	8	of	of	ADP
cjfa-3260	190	9	regression	regression	NOUN
cjfa-3260	190	10	coefficients	coefficient	NOUN
cjfa-3260	190	11	for	for	ADP
cjfa-3260	190	12	residual	residual	ADJ
cjfa-3260	190	13	income	income	NOUN
cjfa-3260	190	14	was	be	AUX
cjfa-3260	190	15	much	much	ADV
cjfa-3260	190	16	higher	high	ADJ
cjfa-3260	190	17	.	.	PUNCT
cjfa-3260	191	1	before	before	ADP
cjfa-3260	191	2	introduction	introduction	NOUN
cjfa-3260	191	3	of	of	ADP
cjfa-3260	191	4	ifrs	ifrs	PROPN
cjfa-3260	191	5	in	in	ADP
cjfa-3260	191	6	poland	poland	PROPN
cjfa-3260	191	7	1	1	NUM
cjfa-3260	191	8	pln	pln	PROPN
cjfa-3260	191	9	increase	increase	NOUN
cjfa-3260	191	10	in	in	ADP
cjfa-3260	191	11	residual	residual	ADJ
cjfa-3260	191	12	income	income	NOUN
cjfa-3260	191	13	per	per	ADP
cjfa-3260	191	14	share	share	NOUN
cjfa-3260	191	15	caused	cause	VERB
cjfa-3260	191	16	an	an	DET
cjfa-3260	191	17	average	average	ADJ
cjfa-3260	191	18	increase	increase	NOUN
cjfa-3260	191	19	in	in	ADP
cjfa-3260	191	20	the	the	DET
cjfa-3260	191	21	share	share	NOUN
cjfa-3260	191	22	price	price	NOUN
cjfa-3260	191	23	of	of	ADP
cjfa-3260	191	24	2.7	2.7	NUM
cjfa-3260	191	25	pln	pln	NOUN
cjfa-3260	191	26	,	,	PUNCT
cjfa-3260	191	27	while	while	SCONJ
cjfa-3260	191	28	after	after	ADP
cjfa-3260	191	29	their	their	PRON
cjfa-3260	191	30	implementation	implementation	NOUN
cjfa-3260	191	31	the	the	DET
cjfa-3260	191	32	analogous	analogous	ADJ
cjfa-3260	191	33	increase	increase	NOUN
cjfa-3260	191	34	exceeded	exceed	VERB
cjfa-3260	191	35	5.1	5.1	NUM
cjfa-3260	191	36	pln	pln	NOUN
cjfa-3260	191	37	.	.	PUNCT
cjfa-3260	192	1	the	the	DET
cjfa-3260	192	2	decrease	decrease	NOUN
cjfa-3260	192	3	in	in	ADP
cjfa-3260	192	4	the	the	DET
cjfa-3260	192	5	value	value	NOUN
cjfa-3260	192	6	of	of	ADP
cjfa-3260	192	7	adjusted	adjusted	ADJ
cjfa-3260	192	8	regression	regression	NOUN
cjfa-3260	192	9	coefficient	coefficient	NOUN
cjfa-3260	192	10	of	of	ADP
cjfa-3260	192	11	determination	determination	NOUN
cjfa-3260	192	12	indicates	indicate	VERB
cjfa-3260	192	13	,	,	PUNCT
cjfa-3260	192	14	however	however	ADV
cjfa-3260	192	15	,	,	PUNCT
cjfa-3260	192	16	that	that	SCONJ
cjfa-3260	192	17	the	the	DET
cjfa-3260	192	18	descriptive	descriptive	ADJ
cjfa-3260	192	19	power	power	NOUN
cjfa-3260	192	20	of	of	ADP
cjfa-3260	192	21	the	the	DET
cjfa-3260	192	22	whole	whole	ADJ
cjfa-3260	192	23	model	model	NOUN
cjfa-3260	192	24	declined	decline	VERB
cjfa-3260	192	25	in	in	ADP
cjfa-3260	192	26	the	the	DET
cjfa-3260	192	27	period	period	NOUN
cjfa-3260	192	28	succeeding	succeed	VERB
cjfa-3260	192	29	the	the	DET
cjfa-3260	192	30	implementation	implementation	NOUN
cjfa-3260	192	31	of	of	ADP
cjfa-3260	192	32	ifrs	ifrs	PROPN
cjfa-3260	192	33	.	.	PUNCT
cjfa-3260	193	1	these	these	DET
cjfa-3260	193	2	ambiguous	ambiguous	ADJ
cjfa-3260	193	3	results	result	NOUN
cjfa-3260	193	4	required	require	VERB
cjfa-3260	193	5	further	further	ADJ
cjfa-3260	193	6	analytical	analytical	ADJ
cjfa-3260	193	7	investigation	investigation	NOUN
cjfa-3260	193	8	with	with	ADP
cjfa-3260	193	9	the	the	DET
cjfa-3260	193	10	chow	chow	PROPN
cjfa-3260	193	11	test	test	NOUN
cjfa-3260	193	12	for	for	ADP
cjfa-3260	193	13	structural	structural	ADJ
cjfa-3260	193	14	change	change	NOUN
cjfa-3260	193	15	(	(	PUNCT
cjfa-3260	193	16	table	table	NOUN
cjfa-3260	193	17	2	2	NUM
cjfa-3260	193	18	)	)	PUNCT
cjfa-3260	193	19	.	.	PUNCT
cjfa-3260	194	1	table	table	NOUN
cjfa-3260	194	2	2	2	NUM
cjfa-3260	194	3	.	.	X
cjfa-3260	194	4	chow	chow	PROPN
cjfa-3260	194	5	test	test	NOUN
cjfa-3260	194	6	for	for	ADP
cjfa-3260	194	7	structural	structural	ADJ
cjfa-3260	194	8	change	change	NOUN
cjfa-3260	194	9	in	in	ADP
cjfa-3260	194	10	value	value	NOUN
cjfa-3260	194	11	relevance	relevance	NOUN
cjfa-3260	194	12	of	of	ADP
cjfa-3260	194	13	banks	bank	NOUN
cjfa-3260	194	14	’	'	PUNCT
cjfa-3260	194	15	consolidated	consolidated	ADJ
cjfa-3260	194	16	accounting	accounting	NOUN
cjfa-3260	194	17	data	datum	NOUN
cjfa-3260	194	18	after	after	ADP
cjfa-3260	194	19	implementation	implementation	NOUN
cjfa-3260	194	20	of	of	ADP
cjfa-3260	194	21	ifrs	ifrs	PROPN
cjfa-3260	194	22	model	model	NOUN
cjfa-3260	194	23	:	:	PUNCT
cjfa-3260	194	24	�	�	PROPN
cjfa-3260	194	25	�	�	PROPN
cjfa-3260	194	26	�	�	PROPN
cjfa-3260	194	27	�	�	PROPN
cjfa-3260	194	28	�	�	PROPN
cjfa-3260	194	29	�	�	PROPN
cjfa-3260	194	30	�	�	PROPN
cjfa-3260	194	31	�	�	PROPN
cjfa-3260	194	32	�	�	PROPN
cjfa-3260	194	33	�	�	PROPN
cjfa-3260	194	34	∙	∙	PROPN
cjfa-3260	194	35	�	�	PROPN
cjfa-3260	194	36	�	�	PROPN
cjfa-3260	194	37	�	�	PROPN
cjfa-3260	194	38	�	�	PROPN
cjfa-3260	194	39	�	�	PROPN
cjfa-3260	194	40	∙	∙	PROPN
cjfa-3260	194	41	�	�	PROPN
cjfa-3260	194	42	�	�	PROPN
cjfa-3260	194	43	�	�	PROPN
cjfa-3260	194	44	�	�	PROPN
cjfa-3260	194	45	�	�	PROPN
cjfa-3260	194	46	∙	∙	PROPN
cjfa-3260	194	47	�	�	PROPN
cjfa-3260	194	48	�	�	PROPN
cjfa-3260	194	49	�	�	PROPN
cjfa-3260	194	50	�	�	PROPN
cjfa-3260	194	51	�	�	PROPN
cjfa-3260	194	52	�	�	PROPN
cjfa-3260	194	53	∙	∙	PROPN
cjfa-3260	194	54	�	�	PROPN
cjfa-3260	194	55	�	�	PROPN
cjfa-3260	194	56	�	�	PROPN
cjfa-3260	194	57	∙	∙	PROPN
cjfa-3260	194	58	�	�	PROPN
cjfa-3260	194	59	�	�	PROPN
cjfa-3260	194	60	�	�	PROPN
cjfa-3260	194	61	�	�	PROPN
cjfa-3260	194	62	�	�	PROPN
cjfa-3260	194	63	�	�	PROPN
cjfa-3260	194	64	∙	∙	PROPN
cjfa-3260	194	65	�	�	PROPN
cjfa-3260	194	66	�	�	PROPN
cjfa-3260	194	67	�	�	PROPN
cjfa-3260	194	68	∙	∙	PROPN
cjfa-3260	194	69	�	�	PROPN
cjfa-3260	194	70	�	�	PROPN
cjfa-3260	194	71	�	�	PROPN
cjfa-3260	194	72	�	�	PROPN
cjfa-3260	194	73	�	�	PROPN
cjfa-3260	194	74	�	�	PROPN
cjfa-3260	194	75	�	�	PROPN
cjfa-3260	194	76	parameter	parameter	NOUN
cjfa-3260	194	77	estimate	estimate	NOUN
cjfa-3260	194	78	/	/	SYM
cjfa-3260	194	79	value	value	NOUN
cjfa-3260	194	80	std	std	NOUN
cjfa-3260	194	81	.	.	PUNCT
cjfa-3260	195	1	error	error	NOUN
cjfa-3260	195	2	p	p	NOUN
cjfa-3260	195	3	-	-	PUNCT
cjfa-3260	195	4	value	value	NOUN
cjfa-3260	195	5	α0	α0	ADJ
cjfa-3260	195	6	0.726	0.726	NUM
cjfa-3260	195	7	10.282	10.282	NUM
cjfa-3260	195	8	0.944	0.944	NUM
cjfa-3260	195	9	αd0	αd0	NOUN
cjfa-3260	195	10	-1.127	-1.127	PUNCT
cjfa-3260	195	11	13.020	13.020	NUM
cjfa-3260	195	12	0.931	0.931	NUM
cjfa-3260	195	13	α1	α1	NOUN
cjfa-3260	195	14	1.646	1.646	NUM
cjfa-3260	195	15	0.119	0.119	NUM
cjfa-3260	195	16	0.000	0.000	NUM
cjfa-3260	195	17	α2	α2	ADJ
cjfa-3260	195	18	2.660	2.660	NUM
cjfa-3260	195	19	1.097	1.097	NUM
cjfa-3260	195	20	0.016	0.016	NUM
cjfa-3260	195	21	α3	α3	NOUN
cjfa-3260	195	22	0.017	0.017	NUM
cjfa-3260	195	23	0.167	0.167	NUM
cjfa-3260	195	24	0.917	0.917	NUM
cjfa-3260	195	25	α4	α4	NOUN
cjfa-3260	195	26	2.483	2.483	NUM
cjfa-3260	195	27	1.461	1.461	NUM
cjfa-3260	195	28	0.091	0.091	NUM
cjfa-3260	195	29	adj	adj	PROPN
cjfa-3260	195	30	.	.	PUNCT
cjfa-3260	195	31	r2	r2	PROPN
cjfa-3260	195	32	0.859	0.859	NUM
cjfa-3260	195	33	parameter	parameter	NOUN
cjfa-3260	195	34	estimate	estimate	NOUN
cjfa-3260	195	35	/	/	SYM
cjfa-3260	195	36	value	value	NOUN
cjfa-3260	195	37	std	std	NOUN
cjfa-3260	195	38	.	.	PUNCT
cjfa-3260	196	1	error	error	NOUN
cjfa-3260	196	2	p	p	NOUN
cjfa-3260	196	3	-	-	PUNCT
cjfa-3260	196	4	value	value	NOUN
cjfa-3260	196	5	n2	n2	NOUN
cjfa-3260	196	6	(	(	PUNCT
cjfa-3260	196	7	2005–2012	2005–2012	NUM
cjfa-3260	196	8	)	)	PUNCT
cjfa-3260	196	9	105	105	NUM
cjfa-3260	196	10	s	s	NOUN
cjfa-3260	196	11	o	o	NOUN
cjfa-3260	196	12	u	u	NOUN
cjfa-3260	196	13	r	r	NOUN
cjfa-3260	196	14	c	c	NOUN
cjfa-3260	196	15	e	e	NOUN
cjfa-3260	196	16	:	:	PUNCT
cjfa-3260	196	17	own	own	ADJ
cjfa-3260	196	18	elaboration	elaboration	NOUN
cjfa-3260	196	19	.	.	PUNCT
cjfa-3260	197	1	the	the	DET
cjfa-3260	197	2	results	result	NOUN
cjfa-3260	197	3	of	of	ADP
cjfa-3260	197	4	estimation	estimation	NOUN
cjfa-3260	197	5	of	of	ADP
cjfa-3260	197	6	the	the	DET
cjfa-3260	197	7	equation	equation	NOUN
cjfa-3260	197	8	(	(	PUNCT
cjfa-3260	197	9	2	2	X
cjfa-3260	197	10	)	)	PUNCT
cjfa-3260	197	11	presented	present	VERB
cjfa-3260	197	12	in	in	ADP
cjfa-3260	197	13	the	the	DET
cjfa-3260	197	14	table	table	NOUN
cjfa-3260	197	15	2	2	NUM
cjfa-3260	197	16	are	be	AUX
cjfa-3260	197	17	consistent	consistent	ADJ
cjfa-3260	197	18	with	with	ADP
cjfa-3260	197	19	the	the	DET
cjfa-3260	197	20	previous	previous	ADJ
cjfa-3260	197	21	findings	finding	NOUN
cjfa-3260	197	22	.	.	PUNCT
cjfa-3260	198	1	positive	positive	ADJ
cjfa-3260	198	2	values	value	NOUN
cjfa-3260	198	3	of	of	ADP
cjfa-3260	198	4	regression	regression	NOUN
cjfa-3260	198	5	coefficients	coefficient	NOUN
cjfa-3260	198	6	estimates	estimate	VERB
cjfa-3260	198	7	α3	α3	PROPN
cjfa-3260	198	8	and	and	CCONJ
cjfa-3260	198	9	α4	α4	NOUN
cjfa-3260	198	10	indicate	indicate	VERB
cjfa-3260	198	11	that	that	SCONJ
cjfa-3260	198	12	both	both	DET
cjfa-3260	198	13	book	book	NOUN
cjfa-3260	198	14	values	value	NOUN
cjfa-3260	198	15	and	and	CCONJ
cjfa-3260	198	16	residual	residual	ADJ
cjfa-3260	198	17	incomes	income	NOUN
cjfa-3260	198	18	became	become	VERB
cjfa-3260	198	19	more	more	ADJ
cjfa-3260	198	20	value	value	NOUN
cjfa-3260	198	21	relevant	relevant	ADJ
cjfa-3260	198	22	after	after	ADP
cjfa-3260	198	23	the	the	DET
cjfa-3260	198	24	introduction	introduction	NOUN
cjfa-3260	198	25	of	of	ADP
cjfa-3260	198	26	ifrs	ifrs	PROPN
cjfa-3260	198	27	.	.	PUNCT
cjfa-3260	199	1	each	each	PRON
cjfa-3260	199	2	of	of	ADP
cjfa-3260	199	3	these	these	DET
cjfa-3260	199	4	estimates	estimate	NOUN
cjfa-3260	199	5	,	,	PUNCT
cjfa-3260	199	6	however	however	ADV
cjfa-3260	199	7	,	,	PUNCT
cjfa-3260	199	8	turned	turn	VERB
cjfa-3260	199	9	out	out	ADP
cjfa-3260	199	10	to	to	PART
cjfa-3260	199	11	be	be	AUX
cjfa-3260	199	12	insignificant	insignificant	ADJ
cjfa-3260	199	13	at	at	ADP
cjfa-3260	199	14	the	the	DET
cjfa-3260	199	15	5	5	NUM
cjfa-3260	199	16	%	%	NOUN
cjfa-3260	199	17	significance	significance	NOUN
cjfa-3260	199	18	level	level	NOUN
cjfa-3260	199	19	.	.	PUNCT
cjfa-3260	200	1	the	the	DET
cjfa-3260	200	2	p	p	PROPN
cjfa-3260	200	3	-value	-value	PROPN
cjfa-3260	200	4	for	for	ADP
cjfa-3260	200	5	the	the	DET
cjfa-3260	200	6	coefficient	coefficient	NOUN
cjfa-3260	200	7	estimate	estimate	NOUN
cjfa-3260	200	8	α4	α4	NOUN
cjfa-3260	200	9	indicates	indicate	VERB
cjfa-3260	200	10	that	that	SCONJ
cjfa-3260	200	11	the	the	DET
cjfa-3260	200	12	increase	increase	NOUN
cjfa-3260	200	13	in	in	ADP
cjfa-3260	200	14	the	the	DET
cjfa-3260	200	15	value	value	NOUN
cjfa-3260	200	16	relevance	relevance	NOUN
cjfa-3260	200	17	of	of	ADP
cjfa-3260	200	18	residual	residual	ADJ
cjfa-3260	200	19	incomes	income	NOUN
cjfa-3260	200	20	would	would	AUX
cjfa-3260	200	21	be	be	AUX
cjfa-3260	200	22	significant	significant	ADJ
cjfa-3260	200	23	at	at	ADP
cjfa-3260	200	24	the	the	DET
cjfa-3260	200	25	10	10	NUM
cjfa-3260	200	26	%	%	NOUN
cjfa-3260	200	27	significance	significance	NOUN
cjfa-3260	200	28	level	level	NOUN
cjfa-3260	200	29	.	.	PUNCT
cjfa-3260	201	1	the	the	DET
cjfa-3260	201	2	estimated	estimate	VERB
cjfa-3260	201	3	chow	chow	PROPN
cjfa-3260	201	4	test	test	NOUN
cjfa-3260	201	5	statistic	statistic	NOUN
cjfa-3260	201	6	equalled	equal	VERB
cjfa-3260	201	7	1.068	1.068	NUM
cjfa-3260	201	8	which	which	PRON
cjfa-3260	201	9	turned	turn	VERB
cjfa-3260	201	10	out	out	ADP
cjfa-3260	201	11	to	to	PART
cjfa-3260	201	12	be	be	AUX
cjfa-3260	201	13	lower	low	ADJ
cjfa-3260	201	14	than	than	ADP
cjfa-3260	201	15	the	the	DET
cjfa-3260	201	16	corresponding	corresponding	ADJ
cjfa-3260	201	17	critical	critical	ADJ
cjfa-3260	201	18	value	value	NOUN
cjfa-3260	201	19	of	of	ADP
cjfa-3260	201	20	the	the	DET
cjfa-3260	201	21	f	f	PROPN
cjfa-3260	201	22	distribution	distribution	NOUN
cjfa-3260	201	23	(	(	PUNCT
cjfa-3260	201	24	2.658	2.658	NUM
cjfa-3260	201	25	)	)	PUNCT
cjfa-3260	201	26	.	.	PUNCT
cjfa-3260	202	1	this	this	PRON
cjfa-3260	202	2	indicates	indicate	VERB
cjfa-3260	202	3	a	a	DET
cjfa-3260	202	4	failure	failure	NOUN
cjfa-3260	202	5	to	to	PART
cjfa-3260	202	6	reject	reject	VERB
cjfa-3260	202	7	the	the	DET
cjfa-3260	202	8	null	null	ADJ
cjfa-3260	202	9	hypothesis	hypothesis	NOUN
cjfa-3260	202	10	of	of	ADP
cjfa-3260	202	11	exactly	exactly	ADV
cjfa-3260	202	12	no	no	DET
cjfa-3260	202	13	difference	difference	NOUN
cjfa-3260	202	14	in	in	ADP
cjfa-3260	202	15	regression	regression	NOUN
cjfa-3260	202	16	coefficients	coefficient	NOUN
cjfa-3260	202	17	between	between	ADP
cjfa-3260	202	18	the	the	DET
cjfa-3260	202	19	analysed	analyse	VERB
cjfa-3260	202	20	subperiods	subperiod	NOUN
cjfa-3260	202	21	and	and	CCONJ
cjfa-3260	202	22	suggests	suggest	VERB
cjfa-3260	202	23	a	a	DET
cjfa-3260	202	24	lack	lack	NOUN
cjfa-3260	202	25	of	of	ADP
cjfa-3260	202	26	sufficient	sufficient	ADJ
cjfa-3260	202	27	evidence	evidence	NOUN
cjfa-3260	202	28	on	on	ADP
cjfa-3260	202	29	structural	structural	ADJ
cjfa-3260	202	30	break	break	NOUN
cjfa-3260	202	31	in	in	ADP
cjfa-3260	202	32	parameters	parameter	NOUN
cjfa-3260	202	33	of	of	ADP
cjfa-3260	202	34	the	the	DET
cjfa-3260	202	35	model	model	NOUN
cjfa-3260	202	36	.	.	PUNCT
cjfa-3260	203	1	in	in	ADP
cjfa-3260	203	2	other	other	ADJ
cjfa-3260	203	3	words	word	NOUN
cjfa-3260	203	4	,	,	PUNCT
cjfa-3260	203	5	the	the	DET
cjfa-3260	203	6	observed	observed	ADJ
cjfa-3260	203	7	increase	increase	NOUN
cjfa-3260	203	8	in	in	ADP
cjfa-3260	203	9	the	the	DET
cjfa-3260	203	10	value	value	NOUN
cjfa-3260	203	11	relevance	relevance	NOUN
cjfa-3260	203	12	of	of	ADP
cjfa-3260	203	13	banks	bank	NOUN
cjfa-3260	203	14	’	’	PART
cjfa-3260	203	15	accounting	account	VERB
cjfa-3260	203	16	information	information	NOUN
cjfa-3260	203	17	after	after	ADP
cjfa-3260	203	18	introduction	introduction	NOUN
cjfa-3260	203	19	of	of	ADP
cjfa-3260	203	20	ifrs	ifrs	PROPN
cjfa-3260	203	21	in	in	ADP
cjfa-3260	203	22	poland	poland	PROPN
cjfa-3260	203	23	was	be	AUX
cjfa-3260	203	24	statistically	statistically	ADV
cjfa-3260	203	25	insignificant	insignificant	ADJ
cjfa-3260	203	26	,	,	PUNCT
cjfa-3260	203	27	which	which	PRON
cjfa-3260	203	28	supports	support	VERB
cjfa-3260	203	29	the	the	DET
cjfa-3260	203	30	main	main	ADJ
cjfa-3260	203	31	hypothesis	hypothesis	NOUN
cjfa-3260	203	32	of	of	ADP
cjfa-3260	203	33	the	the	DET
cjfa-3260	203	34	present	present	ADJ
cjfa-3260	203	35	study	study	NOUN
cjfa-3260	203	36	.	.	PUNCT
cjfa-3260	204	1	the	the	DET
cjfa-3260	204	2	conducted	conduct	VERB
cjfa-3260	204	3	analyses	analysis	NOUN
cjfa-3260	204	4	,	,	PUNCT
cjfa-3260	204	5	based	base	VERB
cjfa-3260	204	6	on	on	ADP
cjfa-3260	204	7	the	the	DET
cjfa-3260	204	8	ohlson	ohlson	NOUN
cjfa-3260	204	9	residual	residual	ADJ
cjfa-3260	204	10	income	income	NOUN
cjfa-3260	204	11	model	model	NOUN
cjfa-3260	204	12	,	,	PUNCT
cjfa-3260	204	13	support	support	VERB
cjfa-3260	204	14	the	the	DET
cjfa-3260	204	15	key	key	ADJ
cjfa-3260	204	16	hypothesis	hypothesis	NOUN
cjfa-3260	204	17	developed	develop	VERB
cjfa-3260	204	18	in	in	ADP
cjfa-3260	204	19	the	the	DET
cjfa-3260	204	20	present	present	ADJ
cjfa-3260	204	21	study	study	NOUN
cjfa-3260	204	22	,	,	PUNCT
cjfa-3260	204	23	and	and	CCONJ
cjfa-3260	204	24	indicate	indicate	VERB
cjfa-3260	204	25	that	that	SCONJ
cjfa-3260	204	26	the	the	DET
cjfa-3260	204	27	implementation	implementation	NOUN
cjfa-3260	204	28	of	of	ADP
cjfa-3260	204	29	ifrs	ifrs	PROPN
cjfa-3260	204	30	in	in	ADP
cjfa-3260	204	31	poland	poland	PROPN
cjfa-3260	204	32	did	do	AUX
cjfa-3260	204	33	not	not	PART
cjfa-3260	204	34	have	have	VERB
cjfa-3260	204	35	a	a	DET
cjfa-3260	204	36	statistically	statistically	ADV
cjfa-3260	204	37	significant	significant	ADJ
cjfa-3260	204	38	impact	impact	NOUN
cjfa-3260	204	39	on	on	ADP
cjfa-3260	204	40	the	the	DET
cjfa-3260	204	41	value	value	NOUN
cjfa-3260	204	42	relevance	relevance	NOUN
cjfa-3260	204	43	of	of	ADP
cjfa-3260	204	44	fundamental	fundamental	ADJ
cjfa-3260	204	45	accounting	accounting	NOUN
cjfa-3260	204	46	data	datum	NOUN
cjfa-3260	204	47	announced	announce	VERB
cjfa-3260	204	48	by	by	ADP
cjfa-3260	204	49	the	the	DET
cjfa-3260	204	50	banks	bank	NOUN
cjfa-3260	204	51	listed	list	VERB
cjfa-3260	204	52	on	on	ADP
cjfa-3260	204	53	the	the	DET
cjfa-3260	204	54	warsaw	warsaw	PROPN
cjfa-3260	204	55	stock	stock	PROPN
cjfa-3260	204	56	exchange	exchange	PROPN
cjfa-3260	204	57	.	.	PUNCT
cjfa-3260	205	1	the	the	DET
cjfa-3260	205	2	chow	chow	PROPN
cjfa-3260	205	3	test	test	NOUN
cjfa-3260	205	4	for	for	ADP
cjfa-3260	205	5	structural	structural	ADJ
cjfa-3260	205	6	change	change	NOUN
cjfa-3260	205	7	revealed	reveal	VERB
cjfa-3260	205	8	that	that	SCONJ
cjfa-3260	205	9	an	an	DET
cjfa-3260	205	10	increase	increase	NOUN
cjfa-3260	205	11	in	in	ADP
cjfa-3260	205	12	the	the	DET
cjfa-3260	205	13	responsiveness	responsiveness	NOUN
cjfa-3260	205	14	of	of	ADP
cjfa-3260	205	15	banks	bank	NOUN
cjfa-3260	205	16	’	'	PUNCT
cjfa-3260	205	17	market	market	NOUN
cjfa-3260	205	18	value	value	NOUN
cjfa-3260	205	19	to	to	ADP
cjfa-3260	205	20	variations	variation	NOUN
cjfa-3260	205	21	in	in	ADP
cjfa-3260	205	22	book	book	NOUN
cjfa-3260	205	23	values	value	NOUN
cjfa-3260	205	24	of	of	ADP
cjfa-3260	205	25	equity	equity	NOUN
cjfa-3260	205	26	and	and	CCONJ
cjfa-3260	205	27	residual	residual	ADJ
cjfa-3260	205	28	incomes	income	NOUN
cjfa-3260	205	29	after	after	ADP
cjfa-3260	205	30	introduction	introduction	NOUN
cjfa-3260	205	31	of	of	ADP
cjfa-3260	205	32	ifrs	ifrs	PROPN
cjfa-3260	205	33	turned	turn	VERB
cjfa-3260	205	34	out	out	ADP
cjfa-3260	205	35	to	to	PART
cjfa-3260	205	36	be	be	AUX
cjfa-3260	205	37	statistically	statistically	ADV
cjfa-3260	205	38	insignificant	insignificant	ADJ
cjfa-3260	205	39	.	.	PUNCT
cjfa-3260	206	1	the	the	DET
cjfa-3260	206	2	findings	finding	NOUN
cjfa-3260	206	3	for	for	ADP
cjfa-3260	206	4	the	the	DET
cjfa-3260	206	5	banking	banking	NOUN
cjfa-3260	206	6	sector	sector	NOUN
cjfa-3260	206	7	are	be	AUX
cjfa-3260	206	8	,	,	PUNCT
cjfa-3260	206	9	therefore	therefore	ADV
cjfa-3260	206	10	,	,	PUNCT
cjfa-3260	206	11	consistent	consistent	ADJ
cjfa-3260	206	12	with	with	ADP
cjfa-3260	206	13	the	the	DET
cjfa-3260	206	14	results	result	NOUN
cjfa-3260	206	15	of	of	ADP
cjfa-3260	206	16	previous	previous	ADJ
cjfa-3260	206	17	studies	study	NOUN
cjfa-3260	206	18	conducted	conduct	VERB
cjfa-3260	206	19	in	in	ADP
cjfa-3260	206	20	the	the	DET
cjfa-3260	206	21	context	context	NOUN
cjfa-3260	206	22	of	of	ADP
cjfa-3260	206	23	polish	polish	ADJ
cjfa-3260	206	24	capital	capital	NOUN
cjfa-3260	206	25	market	market	NOUN
cjfa-3260	206	26	on	on	ADP
cjfa-3260	206	27	non	non	ADJ
cjfa-3260	206	28	-	-	ADJ
cjfa-3260	206	29	financial	financial	ADJ
cjfa-3260	206	30	firms	firm	NOUN
cjfa-3260	206	31	.	.	PUNCT
cjfa-3260	207	1	it	it	PRON
cjfa-3260	207	2	appears	appear	VERB
cjfa-3260	207	3	,	,	PUNCT
cjfa-3260	207	4	that	that	SCONJ
cjfa-3260	207	5	for	for	ADP
cjfa-3260	207	6	equity	equity	NOUN
cjfa-3260	207	7	investors	investor	NOUN
cjfa-3260	207	8	,	,	PUNCT
cjfa-3260	207	9	the	the	DET
cjfa-3260	207	10	quality	quality	NOUN
cjfa-3260	207	11	of	of	ADP
cjfa-3260	207	12	financial	financial	ADJ
cjfa-3260	207	13	reporting	reporting	NOUN
cjfa-3260	207	14	under	under	ADP
cjfa-3260	207	15	polish	polish	ADJ
cjfa-3260	207	16	accounting	accounting	NOUN
cjfa-3260	207	17	standards	standard	NOUN
cjfa-3260	207	18	was	be	AUX
cjfa-3260	207	19	not	not	PART
cjfa-3260	207	20	inferior	inferior	ADJ
cjfa-3260	207	21	to	to	ADP
cjfa-3260	207	22	potentially	potentially	ADV
cjfa-3260	207	23	more	more	ADV
cjfa-3260	207	24	informative	informative	ADJ
cjfa-3260	207	25	ifrs	ifrs	NOUN
cjfa-3260	207	26	.	.	PUNCT
cjfa-3260	208	1	in	in	ADP
cjfa-3260	208	2	the	the	DET
cjfa-3260	208	3	particular	particular	ADJ
cjfa-3260	208	4	context	context	NOUN
cjfa-3260	208	5	of	of	ADP
cjfa-3260	208	6	banking	banking	NOUN
cjfa-3260	208	7	sector	sector	NOUN
cjfa-3260	208	8	this	this	DET
cjfa-3260	208	9	observation	observation	NOUN
cjfa-3260	208	10	might	might	AUX
cjfa-3260	208	11	be	be	AUX
cjfa-3260	208	12	attributable	attributable	ADJ
cjfa-3260	208	13	to	to	ADP
cjfa-3260	208	14	the	the	DET
cjfa-3260	208	15	specificity	specificity	NOUN
cjfa-3260	208	16	of	of	ADP
cjfa-3260	208	17	banking	banking	NOUN
cjfa-3260	208	18	operations	operation	NOUN
cjfa-3260	208	19	and	and	CCONJ
cjfa-3260	208	20	their	their	PRON
cjfa-3260	208	21	recognition	recognition	NOUN
cjfa-3260	208	22	in	in	ADP
cjfa-3260	208	23	financial	financial	ADJ
cjfa-3260	208	24	statements	statement	NOUN
cjfa-3260	208	25	that	that	PRON
cjfa-3260	208	26	result	result	VERB
cjfa-3260	208	27	in	in	ADP
cjfa-3260	208	28	coherence	coherence	NOUN
cjfa-3260	208	29	of	of	ADP
cjfa-3260	208	30	capital	capital	NOUN
cjfa-3260	208	31	market	market	NOUN
cjfa-3260	208	32	’s	’s	PART
cjfa-3260	208	33	and	and	CCONJ
cjfa-3260	208	34	accounting	accounting	NOUN
cjfa-3260	208	35	piotr	piotr	PROPN
cjfa-3260	208	36	bolibok42	bolibok42	PROPN
cjfa-3260	208	37	perspectives	perspective	NOUN
cjfa-3260	208	38	even	even	ADV
cjfa-3260	208	39	under	under	ADP
cjfa-3260	208	40	less	less	ADV
cjfa-3260	208	41	advanced	advanced	ADJ
cjfa-3260	208	42	standards	standard	NOUN
cjfa-3260	208	43	.	.	PUNCT
cjfa-3260	209	1	on	on	ADP
cjfa-3260	209	2	the	the	DET
cjfa-3260	209	3	other	other	ADJ
cjfa-3260	209	4	hand	hand	NOUN
cjfa-3260	209	5	,	,	PUNCT
cjfa-3260	209	6	the	the	DET
cjfa-3260	209	7	results	result	NOUN
cjfa-3260	209	8	of	of	ADP
cjfa-3260	209	9	the	the	DET
cjfa-3260	209	10	research	research	NOUN
cjfa-3260	209	11	suggest	suggest	VERB
cjfa-3260	209	12	the	the	DET
cjfa-3260	209	13	necessity	necessity	NOUN
cjfa-3260	209	14	of	of	ADP
cjfa-3260	209	15	further	further	ADJ
cjfa-3260	209	16	improvement	improvement	NOUN
cjfa-3260	209	17	of	of	ADP
cjfa-3260	209	18	financial	financial	ADJ
cjfa-3260	209	19	reporting	reporting	NOUN
cjfa-3260	209	20	quality	quality	NOUN
cjfa-3260	209	21	in	in	ADP
cjfa-3260	209	22	order	order	NOUN
cjfa-3260	209	23	to	to	PART
cjfa-3260	209	24	make	make	VERB
cjfa-3260	209	25	it	it	PRON
cjfa-3260	209	26	more	more	ADV
cjfa-3260	209	27	useful	useful	ADJ
cjfa-3260	209	28	for	for	ADP
cjfa-3260	209	29	equity	equity	NOUN
cjfa-3260	209	30	investors	investor	NOUN
cjfa-3260	209	31	.	.	PUNCT
cjfa-3260	209	32	 	 	SPACE
cjfa-3260	210	1	references	reference	NOUN
cjfa-3260	210	2	act	act	VERB
cjfa-3260	210	3	of	of	ADP
cjfa-3260	210	4	29	29	NUM
cjfa-3260	210	5	september	september	PROPN
cjfa-3260	210	6	1994	1994	NUM
cjfa-3260	210	7	on	on	ADP
cjfa-3260	210	8	accounting	account	VERB
cjfa-3260	210	9	.	.	PUNCT
cjfa-3260	211	1	j.	j.	PROPN
cjfa-3260	211	2	l.	l.	PROPN
cjfa-3260	211	3	2013	2013	NUM
cjfa-3260	211	4	,	,	PUNCT
cjfa-3260	211	5	item	item	NOUN
cjfa-3260	211	6	330	330	NUM
cjfa-3260	211	7	,	,	PUNCT
cjfa-3260	211	8	613	613	NUM
cjfa-3260	211	9	.	.	PUNCT
cjfa-3260	211	10	agostino	agostino	PROPN
cjfa-3260	211	11	m.	m.	PROPN
cjfa-3260	211	12	,	,	PUNCT
cjfa-3260	211	13	drago	drago	PROPN
cjfa-3260	211	14	d.	d.	PROPN
cjfa-3260	211	15	,	,	PUNCT
cjfa-3260	211	16	silipo	silipo	VERB
cjfa-3260	211	17	d.	d.	PROPN
cjfa-3260	211	18	b.	b.	PROPN
cjfa-3260	211	19	(	(	PUNCT
cjfa-3260	211	20	2011	2011	NUM
cjfa-3260	211	21	)	)	PUNCT
cjfa-3260	211	22	.	.	PUNCT
cjfa-3260	212	1	the	the	DET
cjfa-3260	212	2	value	value	NOUN
cjfa-3260	212	3	relevance	relevance	NOUN
cjfa-3260	212	4	of	of	ADP
cjfa-3260	212	5	ifrs	ifrs	PROPN
cjfa-3260	212	6	in	in	ADP
cjfa-3260	212	7	the	the	DET
cjfa-3260	212	8	european	european	PROPN
cjfa-3260	212	9	banking	banking	NOUN
cjfa-3260	212	10	industry	industry	NOUN
cjfa-3260	212	11	.	.	PUNCT
cjfa-3260	213	1	review	review	NOUN
cjfa-3260	213	2	of	of	ADP
cjfa-3260	213	3	quantitative	quantitative	ADJ
cjfa-3260	213	4	finance	finance	NOUN
cjfa-3260	213	5	and	and	CCONJ
cjfa-3260	213	6	accounting	accounting	NOUN
cjfa-3260	213	7	,	,	PUNCT
cjfa-3260	213	8	36	36	NUM
cjfa-3260	213	9	(	(	PUNCT
cjfa-3260	213	10	3	3	NUM
cjfa-3260	213	11	)	)	PUNCT
cjfa-3260	213	12	,	,	PUNCT
cjfa-3260	213	13	437–457	437–457	NUM
cjfa-3260	213	14	.	.	PUNCT
cjfa-3260	213	15	http://dx.doi.org/10.1007/s11156-010-0184-1	http://dx.doi.org/10.1007/s11156-010-0184-1	PROPN
cjfa-3260	213	16	.	.	PUNCT
cjfa-3260	214	1	anandarajan	anandarajan	PROPN
cjfa-3260	214	2	a.	a.	PROPN
cjfa-3260	214	3	,	,	PUNCT
cjfa-3260	214	4	francis	francis	PROPN
cjfa-3260	214	5	b.	b.	PROPN
cjfa-3260	214	6	,	,	PUNCT
cjfa-3260	214	7	hasan	hasan	PROPN
cjfa-3260	214	8	i.	i.	PROPN
cjfa-3260	214	9	,	,	PUNCT
cjfa-3260	214	10	john	john	PROPN
cjfa-3260	214	11	k.	k.	PROPN
cjfa-3260	214	12	(	(	PUNCT
cjfa-3260	214	13	2011	2011	NUM
cjfa-3260	214	14	)	)	PUNCT
cjfa-3260	214	15	.	.	PUNCT
cjfa-3260	215	1	value	value	NOUN
cjfa-3260	215	2	relevance	relevance	NOUN
cjfa-3260	215	3	of	of	ADP
cjfa-3260	215	4	banks	bank	NOUN
cjfa-3260	215	5	:	:	PUNCT
cjfa-3260	215	6	global	global	ADJ
cjfa-3260	215	7	evidence	evidence	NOUN
cjfa-3260	215	8	.	.	PUNCT
cjfa-3260	216	1	review	review	NOUN
cjfa-3260	216	2	of	of	ADP
cjfa-3260	216	3	quantitative	quantitative	ADJ
cjfa-3260	216	4	finance	finance	NOUN
cjfa-3260	216	5	and	and	CCONJ
cjfa-3260	216	6	accounting	accounting	NOUN
cjfa-3260	216	7	,	,	PUNCT
cjfa-3260	216	8	36	36	NUM
cjfa-3260	216	9	(	(	PUNCT
cjfa-3260	216	10	1	1	NUM
cjfa-3260	216	11	)	)	PUNCT
cjfa-3260	216	12	,	,	PUNCT
cjfa-3260	216	13	33–55	33–55	NUM
cjfa-3260	216	14	.	.	PUNCT
cjfa-3260	217	1	http://dx.doi	http://dx.doi	NOUN
cjfa-3260	217	2	.	.	PUNCT
cjfa-3260	218	1	org/10.1007	org/10.1007	PROPN
cjfa-3260	218	2	/	/	SYM
cjfa-3260	218	3	s11156	s11156	PROPN
cjfa-3260	218	4	-	-	PUNCT
cjfa-3260	218	5	010	010	NUM
cjfa-3260	218	6	-	-	PUNCT
cjfa-3260	218	7	0170	0170	NUM
cjfa-3260	218	8	-	-	SYM
cjfa-3260	218	9	7	7	NUM
cjfa-3260	218	10	.	.	PUNCT
cjfa-3260	218	11	ball	ball	PROPN
cjfa-3260	218	12	r.	r.	PROPN
cjfa-3260	218	13	,	,	PUNCT
cjfa-3260	218	14	brown	brown	ADJ
cjfa-3260	218	15	p.	p.	NOUN
cjfa-3260	218	16	(	(	PUNCT
cjfa-3260	218	17	1968	1968	NUM
cjfa-3260	218	18	)	)	PUNCT
cjfa-3260	218	19	.	.	PUNCT
cjfa-3260	219	1	an	an	DET
cjfa-3260	219	2	empirical	empirical	ADJ
cjfa-3260	219	3	evaluation	evaluation	NOUN
cjfa-3260	219	4	of	of	ADP
cjfa-3260	219	5	accounting	accounting	NOUN
cjfa-3260	219	6	income	income	NOUN
cjfa-3260	219	7	numbers	number	NOUN
cjfa-3260	219	8	.	.	PUNCT
cjfa-3260	220	1	journal	journal	NOUN
cjfa-3260	220	2	of	of	ADP
cjfa-3260	220	3	accounting	accounting	NOUN
cjfa-3260	220	4	research	research	NOUN
cjfa-3260	220	5	,	,	PUNCT
cjfa-3260	220	6	6	6	NUM
cjfa-3260	220	7	(	(	PUNCT
cjfa-3260	220	8	2	2	NUM
cjfa-3260	220	9	)	)	PUNCT
cjfa-3260	220	10	,	,	PUNCT
cjfa-3260	220	11	159–178	159–178	NUM
cjfa-3260	220	12	.	.	PUNCT
cjfa-3260	221	1	barth	barth	PROPN
cjfa-3260	221	2	m.	m.	PROPN
cjfa-3260	221	3	e.	e.	PROPN
cjfa-3260	221	4	,	,	PUNCT
cjfa-3260	221	5	landsman	landsman	PROPN
cjfa-3260	221	6	w.	w.	PROPN
cjfa-3260	221	7	r.	r.	PROPN
cjfa-3260	221	8	,	,	PUNCT
cjfa-3260	221	9	lang	lang	PROPN
cjfa-3260	221	10	m.	m.	PROPN
cjfa-3260	221	11	h	h	PROPN
cjfa-3260	221	12	(	(	PUNCT
cjfa-3260	221	13	2008	2008	NUM
cjfa-3260	221	14	)	)	PUNCT
cjfa-3260	221	15	.	.	PUNCT
cjfa-3260	222	1	international	international	ADJ
cjfa-3260	222	2	accounting	accounting	NOUN
cjfa-3260	222	3	standards	standard	NOUN
cjfa-3260	222	4	and	and	CCONJ
cjfa-3260	222	5	accounting	accounting	NOUN
cjfa-3260	222	6	quality	quality	NOUN
cjfa-3260	222	7	.	.	PUNCT
cjfa-3260	223	1	journal	journal	NOUN
cjfa-3260	223	2	of	of	ADP
cjfa-3260	223	3	accounting	accounting	NOUN
cjfa-3260	223	4	research	research	NOUN
cjfa-3260	223	5	,	,	PUNCT
cjfa-3260	223	6	46	46	NUM
cjfa-3260	223	7	(	(	PUNCT
cjfa-3260	223	8	3	3	NUM
cjfa-3260	223	9	)	)	PUNCT
cjfa-3260	223	10	,	,	PUNCT
cjfa-3260	223	11	467–498	467–498	NUM
cjfa-3260	223	12	.	.	PUNCT
cjfa-3260	224	1	http://dx.doi	http://dx.doi	NOUN
cjfa-3260	224	2	.	.	PUNCT
cjfa-3260	225	1	org/10.1111	org/10.1111	ADJ
cjfa-3260	225	2	/	/	SYM
cjfa-3260	225	3	j.1475	j.1475	PROPN
cjfa-3260	225	4	-	-	PUNCT
cjfa-3260	225	5	679x.2008.00287.x	679x.2008.00287.x	NOUN
cjfa-3260	225	6	.	.	PUNCT
cjfa-3260	226	1	bartov	bartov	PROPN
cjfa-3260	226	2	e.	e.	PROPN
cjfa-3260	226	3	,	,	PUNCT
cjfa-3260	226	4	goldberg	goldberg	PROPN
cjfa-3260	226	5	s.	s.	PROPN
cjfa-3260	226	6	,	,	PUNCT
cjfa-3260	226	7	kim	kim	PROPN
cjfa-3260	226	8	m.	m.	NOUN
cjfa-3260	226	9	(	(	PUNCT
cjfa-3260	226	10	2005	2005	NUM
cjfa-3260	226	11	)	)	PUNCT
cjfa-3260	226	12	.	.	PUNCT
cjfa-3260	227	1	comparative	comparative	ADJ
cjfa-3260	227	2	value	value	NOUN
cjfa-3260	227	3	relevance	relevance	NOUN
cjfa-3260	227	4	among	among	ADP
cjfa-3260	227	5	german	german	ADJ
cjfa-3260	227	6	,	,	PUNCT
cjfa-3260	227	7	us	we	PRON
cjfa-3260	227	8	,	,	PUNCT
cjfa-3260	227	9	and	and	CCONJ
cjfa-3260	227	10	international	international	ADJ
cjfa-3260	227	11	accounting	accounting	NOUN
cjfa-3260	227	12	standards	standard	NOUN
cjfa-3260	227	13	:	:	PUNCT
cjfa-3260	227	14	a	a	DET
cjfa-3260	227	15	german	german	ADJ
cjfa-3260	227	16	stock	stock	NOUN
cjfa-3260	227	17	market	market	NOUN
cjfa-3260	227	18	perspective	perspective	NOUN
cjfa-3260	227	19	.	.	PUNCT
cjfa-3260	228	1	journal	journal	NOUN
cjfa-3260	228	2	of	of	ADP
cjfa-3260	228	3	accounting	accounting	NOUN
cjfa-3260	228	4	,	,	PUNCT
cjfa-3260	228	5	auditing	auditing	NOUN
cjfa-3260	228	6	&	&	CCONJ
cjfa-3260	228	7	finance	finance	NOUN
cjfa-3260	228	8	,	,	PUNCT
cjfa-3260	228	9	20	20	NUM
cjfa-3260	228	10	(	(	PUNCT
cjfa-3260	228	11	2	2	NUM
cjfa-3260	228	12	)	)	PUNCT
cjfa-3260	228	13	,	,	PUNCT
cjfa-3260	228	14	95–119	95–119	NUM
cjfa-3260	228	15	.	.	PUNCT
cjfa-3260	229	1	http://dx.doi.org/10.1177	http://dx.doi.org/10.1177	ADJ
cjfa-3260	229	2	/0148558x0502000201	/0148558x0502000201	PUNCT
cjfa-3260	229	3	.	.	PUNCT
cjfa-3260	230	1	beaver	beaver	PROPN
cjfa-3260	230	2	w.	w.	PROPN
cjfa-3260	230	3	h.	h.	PROPN
cjfa-3260	230	4	,	,	PUNCT
cjfa-3260	230	5	eger	eger	PROPN
cjfa-3260	230	6	c.	c.	PROPN
cjfa-3260	230	7	,	,	PUNCT
cjfa-3260	230	8	ryan	ryan	PROPN
cjfa-3260	230	9	s.	s.	PROPN
cjfa-3260	230	10	,	,	PUNCT
cjfa-3260	230	11	wolfson	wolfson	PROPN
cjfa-3260	230	12	m.	m.	PROPN
cjfa-3260	230	13	(	(	PUNCT
cjfa-3260	230	14	1989	1989	NUM
cjfa-3260	230	15	)	)	PUNCT
cjfa-3260	230	16	.	.	PUNCT
cjfa-3260	231	1	financial	financial	ADJ
cjfa-3260	231	2	reporting	reporting	NOUN
cjfa-3260	231	3	,	,	PUNCT
cjfa-3260	231	4	supplemental	supplemental	ADJ
cjfa-3260	231	5	disclosures	disclosure	NOUN
cjfa-3260	231	6	,	,	PUNCT
cjfa-3260	231	7	and	and	CCONJ
cjfa-3260	231	8	bank	bank	NOUN
cjfa-3260	231	9	share	share	NOUN
cjfa-3260	231	10	prices	price	NOUN
cjfa-3260	231	11	.	.	PUNCT
cjfa-3260	232	1	journal	journal	NOUN
cjfa-3260	232	2	of	of	ADP
cjfa-3260	232	3	accounting	accounting	NOUN
cjfa-3260	232	4	research	research	NOUN
cjfa-3260	232	5	,	,	PUNCT
cjfa-3260	232	6	27	27	NUM
cjfa-3260	232	7	(	(	PUNCT
cjfa-3260	232	8	2	2	NUM
cjfa-3260	232	9	)	)	PUNCT
cjfa-3260	232	10	,	,	PUNCT
cjfa-3260	232	11	157–178	157–178	NUM
cjfa-3260	232	12	.	.	PUNCT
cjfa-3260	233	1	beaver	beaver	PROPN
cjfa-3260	233	2	w.	w.	PROPN
cjfa-3260	233	3	h.	h.	PROPN
cjfa-3260	233	4	,	,	PUNCT
cjfa-3260	233	5	mcanally	mcanally	ADV
cjfa-3260	233	6	m.	m.	PROPN
cjfa-3260	233	7	l.	l.	PROPN
cjfa-3260	233	8	,	,	PUNCT
cjfa-3260	233	9	stinson	stinson	PROPN
cjfa-3260	233	10	c.	c.	PROPN
cjfa-3260	233	11	h.	h.	PROPN
cjfa-3260	233	12	(	(	PUNCT
cjfa-3260	233	13	1997	1997	NUM
cjfa-3260	233	14	)	)	PUNCT
cjfa-3260	233	15	.	.	PUNCT
cjfa-3260	234	1	the	the	DET
cjfa-3260	234	2	information	information	NOUN
cjfa-3260	234	3	content	content	NOUN
cjfa-3260	234	4	of	of	ADP
cjfa-3260	234	5	earnings	earning	NOUN
cjfa-3260	234	6	and	and	CCONJ
cjfa-3260	234	7	prices	price	NOUN
cjfa-3260	234	8	:	:	PUNCT
cjfa-3260	234	9	a	a	DET
cjfa-3260	234	10	simultaneous	simultaneous	ADJ
cjfa-3260	234	11	equations	equation	NOUN
cjfa-3260	234	12	approach	approach	NOUN
cjfa-3260	234	13	.	.	PUNCT
cjfa-3260	235	1	journal	journal	NOUN
cjfa-3260	235	2	of	of	ADP
cjfa-3260	235	3	accounting	accounting	NOUN
cjfa-3260	235	4	and	and	CCONJ
cjfa-3260	235	5	economics	economic	NOUN
cjfa-3260	235	6	23	23	NUM
cjfa-3260	235	7	(	(	PUNCT
cjfa-3260	235	8	1	1	NUM
cjfa-3260	235	9	)	)	PUNCT
cjfa-3260	235	10	,	,	PUNCT
cjfa-3260	235	11	53–81	53–81	NUM
cjfa-3260	235	12	.	.	PUNCT
cjfa-3260	236	1	http://dx.doi.org/10.1016/s0165-4101(96)00424-7	http://dx.doi.org/10.1016/s0165-4101(96)00424-7	PROPN
cjfa-3260	236	2	.	.	PUNCT
cjfa-3260	237	1	bernard	bernard	PROPN
cjfa-3260	237	2	v.	v.	PROPN
cjfa-3260	237	3	l.	l.	PROPN
cjfa-3260	237	4	(	(	PUNCT
cjfa-3260	237	5	1995	1995	NUM
cjfa-3260	237	6	)	)	PUNCT
cjfa-3260	237	7	.	.	PUNCT
cjfa-3260	238	1	the	the	DET
cjfa-3260	238	2	feltham	feltham	PROPN
cjfa-3260	238	3	-	-	PUNCT
cjfa-3260	238	4	ohlson	ohlson	NOUN
cjfa-3260	238	5	framework	framework	NOUN
cjfa-3260	238	6	:	:	PUNCT
cjfa-3260	238	7	implications	implication	NOUN
cjfa-3260	238	8	for	for	ADP
cjfa-3260	238	9	empiricists	empiricist	NOUN
cjfa-3260	238	10	.	.	PUNCT
cjfa-3260	239	1	contemporary	contemporary	ADJ
cjfa-3260	239	2	accounting	accounting	NOUN
cjfa-3260	239	3	research	research	NOUN
cjfa-3260	239	4	,	,	PUNCT
cjfa-3260	239	5	11	11	NUM
cjfa-3260	239	6	(	(	PUNCT
cjfa-3260	239	7	2	2	NUM
cjfa-3260	239	8	)	)	PUNCT
cjfa-3260	239	9	,	,	PUNCT
cjfa-3260	239	10	733–747	733–747	NUM
cjfa-3260	239	11	.	.	PUNCT
cjfa-3260	240	1	http://dx.doi.org/10.1111	http://dx.doi.org/10.1111	NOUN
cjfa-3260	240	2	/j.1911	/j.1911	PROPN
cjfa-3260	240	3	-	-	PUNCT
cjfa-3260	240	4	3846.1995.tb00463.x	3846.1995.tb00463.x	PROPN
cjfa-3260	240	5	.	.	PUNCT
cjfa-3260	241	1	dobija	dobija	PROPN
cjfa-3260	241	2	d.	d.	PROPN
cjfa-3260	241	3	,	,	PUNCT
cjfa-3260	241	4	klimczak	klimczak	PROPN
cjfa-3260	241	5	k.	k.	PROPN
cjfa-3260	241	6	m.	m.	PROPN
cjfa-3260	241	7	(	(	PUNCT
cjfa-3260	241	8	2010	2010	NUM
cjfa-3260	241	9	)	)	PUNCT
cjfa-3260	241	10	.	.	PUNCT
cjfa-3260	242	1	development	development	NOUN
cjfa-3260	242	2	of	of	ADP
cjfa-3260	242	3	accounting	accounting	NOUN
cjfa-3260	242	4	in	in	ADP
cjfa-3260	242	5	poland	poland	PROPN
cjfa-3260	242	6	:	:	PUNCT
cjfa-3260	242	7	market	market	NOUN
cjfa-3260	242	8	efficiency	efficiency	NOUN
cjfa-3260	242	9	and	and	CCONJ
cjfa-3260	242	10	the	the	DET
cjfa-3260	242	11	value	value	NOUN
cjfa-3260	242	12	relevance	relevance	NOUN
cjfa-3260	242	13	of	of	ADP
cjfa-3260	242	14	reported	report	VERB
cjfa-3260	242	15	earnings	earning	NOUN
cjfa-3260	242	16	.	.	PUNCT
cjfa-3260	243	1	the	the	DET
cjfa-3260	243	2	international	international	ADJ
cjfa-3260	243	3	journal	journal	NOUN
cjfa-3260	243	4	of	of	ADP
cjfa-3260	243	5	accounting	accounting	NOUN
cjfa-3260	243	6	,	,	PUNCT
cjfa-3260	243	7	45	45	NUM
cjfa-3260	243	8	(	(	PUNCT
cjfa-3260	243	9	3	3	NUM
cjfa-3260	243	10	)	)	PUNCT
cjfa-3260	243	11	,	,	PUNCT
cjfa-3260	243	12	356–374	356–374	NUM
cjfa-3260	243	13	.	.	PUNCT
cjfa-3260	244	1	http://dx.doi.org/10.1016/j.intacc.2010.06.010	http://dx.doi.org/10.1016/j.intacc.2010.06.010	NOUN
cjfa-3260	244	2	.	.	PUNCT
cjfa-3260	245	1	dougherty	dougherty	PROPN
cjfa-3260	245	2	c.	c.	PROPN
cjfa-3260	245	3	(	(	PUNCT
cjfa-3260	245	4	2011	2011	NUM
cjfa-3260	245	5	)	)	PUNCT
cjfa-3260	245	6	,	,	PUNCT
cjfa-3260	245	7	introduction	introduction	NOUN
cjfa-3260	245	8	to	to	ADP
cjfa-3260	245	9	econometrics,4th	econometrics,4th	PROPN
cjfa-3260	245	10	edition	edition	NOUN
cjfa-3260	245	11	,	,	PUNCT
cjfa-3260	245	12	oxford	oxford	PROPN
cjfa-3260	245	13	university	university	PROPN
cjfa-3260	245	14	press	press	PROPN
cjfa-3260	245	15	inc	inc	PROPN
cjfa-3260	245	16	.	.	PROPN
cjfa-3260	245	17	,	,	PUNCT
cjfa-3260	245	18	new	new	PROPN
cjfa-3260	245	19	york	york	PROPN
cjfa-3260	245	20	,	,	PUNCT
cjfa-3260	245	21	245–249	245–249	NUM
cjfa-3260	245	22	.	.	PUNCT
cjfa-3260	246	1	escaffre	escaffre	ADP
cjfa-3260	246	2	l.	l.	PROPN
cjfa-3260	246	3	,	,	PUNCT
cjfa-3260	246	4	sefsaf	sefsaf	PROPN
cjfa-3260	246	5	r.	r.	PROPN
cjfa-3260	246	6	(	(	PUNCT
cjfa-3260	246	7	2011	2011	NUM
cjfa-3260	246	8	)	)	PUNCT
cjfa-3260	246	9	.	.	PUNCT
cjfa-3260	247	1	comparing	compare	VERB
cjfa-3260	247	2	the	the	DET
cjfa-3260	247	3	value	value	NOUN
cjfa-3260	247	4	relevance	relevance	NOUN
cjfa-3260	247	5	of	of	ADP
cjfa-3260	247	6	earnings	earning	NOUN
cjfa-3260	247	7	and	and	CCONJ
cjfa-3260	247	8	book	book	NOUN
cjfa-3260	247	9	value	value	NOUN
cjfa-3260	247	10	in	in	ADP
cjfa-3260	247	11	ifrs	ifrs	PROPN
cjfa-3260	247	12	and	and	CCONJ
cjfa-3260	247	13	gaap	gaap	PROPN
cjfa-3260	247	14	standards	standard	NOUN
cjfa-3260	247	15	.	.	PUNCT
cjfa-3260	248	1	bankers	banker	NOUN
cjfa-3260	248	2	.	.	PUNCT
cjfa-3260	249	1	markets	market	NOUN
cjfa-3260	249	2	and	and	CCONJ
cjfa-3260	249	3	investors	investor	NOUN
cjfa-3260	249	4	,	,	PUNCT
cjfa-3260	249	5	114	114	NUM
cjfa-3260	249	6	,	,	PUNCT
cjfa-3260	249	7	4–18	4–18	PROPN
cjfa-3260	249	8	.	.	PUNCT
cjfa-3260	249	9	http://site.securities.com/cgi-bin/comp_profiles/94dec/pl/comp_profiles.html	http://site.securities.com/cgi-bin/comp_profiles/94dec/pl/comp_profiles.html	PROPN
cjfa-3260	249	10	(	(	PUNCT
cjfa-3260	249	11	accessed	access	VERB
cjfa-3260	249	12	:	:	PUNCT
cjfa-3260	249	13	30.12.2013	30.12.2013	NUM
cjfa-3260	249	14	)	)	PUNCT
cjfa-3260	249	15	.	.	PUNCT
cjfa-3260	250	1	http://www.mf.gov.pl/documents/766655/1185844/bonyskarbowe.xls	http://www.mf.gov.pl/documents/766655/1185844/bonyskarbowe.xls	PROPN
cjfa-3260	250	2	(	(	PUNCT
cjfa-3260	250	3	accessed	access	VERB
cjfa-3260	250	4	:	:	PUNCT
cjfa-3260	250	5	30.12	30.12	NUM
cjfa-3260	250	6	.	.	NOUN
cjfa-3260	250	7	2013	2013	NUM
cjfa-3260	250	8	)	)	PUNCT
cjfa-3260	250	9	.	.	PUNCT
cjfa-3260	251	1	http://www.parkiet.com/pschtmldata/dane/dane_atxt.jsp	http://www.parkiet.com/pschtmldata/dane/dane_atxt.jsp	PROPN
cjfa-3260	251	2	(	(	PUNCT
cjfa-3260	251	3	accessed	access	VERB
cjfa-3260	251	4	:	:	PUNCT
cjfa-3260	251	5	25.04.2013	25.04.2013	NUM
cjfa-3260	251	6	)	)	PUNCT
cjfa-3260	251	7	.	.	PUNCT
cjfa-3260	252	1	the	the	DET
cjfa-3260	252	2	impact	impact	NOUN
cjfa-3260	252	3	of	of	ADP
cjfa-3260	252	4	ifrs	ifrs	NOUN
cjfa-3260	252	5	on	on	ADP
cjfa-3260	252	6	the	the	DET
cjfa-3260	252	7	value	value	NOUN
cjfa-3260	252	8	relevance	relevance	NOUN
cjfa-3260	252	9	of	of	ADP
cjfa-3260	252	10	accounting	accounting	NOUN
cjfa-3260	252	11	data	datum	NOUN
cjfa-3260	252	12	…	…	PUNCT
cjfa-3260	252	13	43	43	NUM
cjfa-3260	252	14	hung	hung	ADJ
cjfa-3260	252	15	m.	m.	NOUN
cjfa-3260	252	16	,	,	PUNCT
cjfa-3260	252	17	subramanyam	subramanyam	PROPN
cjfa-3260	252	18	k.	k.	PROPN
cjfa-3260	252	19	r.	r.	PROPN
cjfa-3260	252	20	(	(	PUNCT
cjfa-3260	252	21	2007	2007	NUM
cjfa-3260	252	22	)	)	PUNCT
cjfa-3260	252	23	.	.	PUNCT
cjfa-3260	253	1	financial	financial	ADJ
cjfa-3260	253	2	statement	statement	NOUN
cjfa-3260	253	3	effects	effect	NOUN
cjfa-3260	253	4	of	of	ADP
cjfa-3260	253	5	adopting	adopt	VERB
cjfa-3260	253	6	international	international	ADJ
cjfa-3260	253	7	accounting	accounting	NOUN
cjfa-3260	253	8	standards	standard	NOUN
cjfa-3260	253	9	:	:	PUNCT
cjfa-3260	253	10	the	the	DET
cjfa-3260	253	11	case	case	NOUN
cjfa-3260	253	12	of	of	ADP
cjfa-3260	253	13	germany	germany	PROPN
cjfa-3260	253	14	.	.	PUNCT
cjfa-3260	254	1	review	review	NOUN
cjfa-3260	254	2	of	of	ADP
cjfa-3260	254	3	accounting	accounting	NOUN
cjfa-3260	254	4	studies	study	NOUN
cjfa-3260	254	5	,	,	PUNCT
cjfa-3260	254	6	12	12	NUM
cjfa-3260	254	7	,	,	PUNCT
cjfa-3260	254	8	623	623	NUM
cjfa-3260	254	9	–	–	PUNCT
cjfa-3260	254	10	–	–	PUNCT
cjfa-3260	254	11	657	657	NUM
cjfa-3260	254	12	.	.	PUNCT
cjfa-3260	255	1	http://dx.doi.org/10.1007/s11142-007-9049-9	http://dx.doi.org/10.1007/s11142-007-9049-9	X
cjfa-3260	255	2	.	.	PUNCT
cjfa-3260	256	1	karampinis	karampinis	PROPN
cjfa-3260	256	2	n.	n.	PROPN
cjfa-3260	256	3	i.	i.	PROPN
cjfa-3260	256	4	,	,	PUNCT
cjfa-3260	256	5	hevas	hevas	PROPN
cjfa-3260	256	6	d.	d.	PROPN
cjfa-3260	256	7	l.	l.	PROPN
cjfa-3260	256	8	(	(	PUNCT
cjfa-3260	256	9	2009	2009	NUM
cjfa-3260	256	10	)	)	PUNCT
cjfa-3260	256	11	.	.	PUNCT
cjfa-3260	257	1	the	the	DET
cjfa-3260	257	2	effect	effect	NOUN
cjfa-3260	257	3	of	of	ADP
cjfa-3260	257	4	the	the	DET
cjfa-3260	257	5	mandatory	mandatory	ADJ
cjfa-3260	257	6	application	application	NOUN
cjfa-3260	257	7	of	of	ADP
cjfa-3260	257	8	ifrs	ifrs	NOUN
cjfa-3260	257	9	on	on	ADP
cjfa-3260	257	10	the	the	DET
cjfa-3260	257	11	value	value	NOUN
cjfa-3260	257	12	relevance	relevance	NOUN
cjfa-3260	257	13	of	of	ADP
cjfa-3260	257	14	accounting	accounting	NOUN
cjfa-3260	257	15	data	datum	NOUN
cjfa-3260	257	16	:	:	PUNCT
cjfa-3260	257	17	some	some	DET
cjfa-3260	257	18	evidence	evidence	NOUN
cjfa-3260	257	19	from	from	ADP
cjfa-3260	257	20	greece	greece	PROPN
cjfa-3260	257	21	.	.	PUNCT
cjfa-3260	258	1	european	european	PROPN
cjfa-3260	258	2	research	research	PROPN
cjfa-3260	258	3	studies	study	NOUN
cjfa-3260	258	4	,	,	PUNCT
cjfa-3260	258	5	12	12	NUM
cjfa-3260	258	6	(	(	PUNCT
cjfa-3260	258	7	1	1	NUM
cjfa-3260	258	8	)	)	PUNCT
cjfa-3260	258	9	,	,	PUNCT
cjfa-3260	259	1	73–100	73–100	NUM
cjfa-3260	259	2	.	.	PUNCT
cjfa-3260	260	1	karampinis	karampinis	PROPN
cjfa-3260	260	2	n.	n.	PROPN
cjfa-3260	260	3	i.	i.	PROPN
cjfa-3260	260	4	,	,	PUNCT
cjfa-3260	260	5	hevas	hevas	PROPN
cjfa-3260	260	6	d.	d.	PROPN
cjfa-3260	260	7	l.	l.	PROPN
cjfa-3260	260	8	(	(	PUNCT
cjfa-3260	260	9	2011	2011	NUM
cjfa-3260	260	10	)	)	PUNCT
cjfa-3260	260	11	.	.	PUNCT
cjfa-3260	261	1	mandating	mandate	VERB
cjfa-3260	261	2	ifrs	ifrs	PROPN
cjfa-3260	261	3	in	in	ADP
cjfa-3260	261	4	an	an	DET
cjfa-3260	261	5	unfavorable	unfavorable	ADJ
cjfa-3260	261	6	environment	environment	NOUN
cjfa-3260	261	7	:	:	PUNCT
cjfa-3260	261	8	the	the	DET
cjfa-3260	261	9	greek	greek	NOUN
cjfa-3260	261	10	experience	experience	NOUN
cjfa-3260	261	11	.	.	PUNCT
cjfa-3260	262	1	the	the	DET
cjfa-3260	262	2	international	international	ADJ
cjfa-3260	262	3	journal	journal	NOUN
cjfa-3260	262	4	of	of	ADP
cjfa-3260	262	5	accounting	accounting	NOUN
cjfa-3260	262	6	,	,	PUNCT
cjfa-3260	262	7	46	46	NUM
cjfa-3260	262	8	,	,	PUNCT
cjfa-3260	262	9	304–332	304–332	NUM
cjfa-3260	262	10	.	.	PUNCT
cjfa-3260	263	1	http://	http://	PROPN
cjfa-3260	263	2	dx.doi.org/10.1016/j.intacc.2011.07.001	dx.doi.org/10.1016/j.intacc.2011.07.001	PROPN
cjfa-3260	263	3	.	.	PUNCT
cjfa-3260	264	1	karğin	karğin	PROPN
cjfa-3260	264	2	s.	s.	PROPN
cjfa-3260	264	3	(	(	PUNCT
cjfa-3260	264	4	2013	2013	NUM
cjfa-3260	264	5	)	)	PUNCT
cjfa-3260	264	6	.	.	PUNCT
cjfa-3260	265	1	the	the	DET
cjfa-3260	265	2	impact	impact	NOUN
cjfa-3260	265	3	of	of	ADP
cjfa-3260	265	4	ifrs	ifrs	NOUN
cjfa-3260	265	5	on	on	ADP
cjfa-3260	265	6	the	the	DET
cjfa-3260	265	7	value	value	NOUN
cjfa-3260	265	8	relevance	relevance	NOUN
cjfa-3260	265	9	of	of	ADP
cjfa-3260	265	10	accounting	accounting	NOUN
cjfa-3260	265	11	information	information	NOUN
cjfa-3260	265	12	:	:	PUNCT
cjfa-3260	265	13	evidence	evidence	NOUN
cjfa-3260	265	14	from	from	ADP
cjfa-3260	265	15	turkish	turkish	ADJ
cjfa-3260	265	16	firms	firm	NOUN
cjfa-3260	265	17	.	.	PUNCT
cjfa-3260	266	1	international	international	ADJ
cjfa-3260	266	2	journal	journal	PROPN
cjfa-3260	266	3	of	of	ADP
cjfa-3260	266	4	economics	economic	NOUN
cjfa-3260	266	5	and	and	CCONJ
cjfa-3260	266	6	finance	finance	NOUN
cjfa-3260	266	7	,	,	PUNCT
cjfa-3260	266	8	5	5	NUM
cjfa-3260	266	9	(	(	PUNCT
cjfa-3260	266	10	4	4	NUM
cjfa-3260	266	11	)	)	PUNCT
cjfa-3260	266	12	,	,	PUNCT
cjfa-3260	266	13	71–80	71–80	NUM
cjfa-3260	266	14	.	.	PUNCT
cjfa-3260	267	1	http://dx.doi.org/10.5539/ijef.v5n4p71	http://dx.doi.org/10.5539/ijef.v5n4p71	PROPN
cjfa-3260	267	2	.	.	NOUN
cjfa-3260	267	3	khanagha	khanagha	PROPN
cjfa-3260	267	4	j.	j.	PROPN
cjfa-3260	267	5	b.	b.	PROPN
cjfa-3260	267	6	(	(	PUNCT
cjfa-3260	267	7	2011	2011	NUM
cjfa-3260	267	8	)	)	PUNCT
cjfa-3260	267	9	.	.	PUNCT
cjfa-3260	268	1	value	value	NOUN
cjfa-3260	268	2	relevance	relevance	NOUN
cjfa-3260	268	3	of	of	ADP
cjfa-3260	268	4	accounting	account	VERB
cjfa-3260	268	5	information	information	NOUN
cjfa-3260	268	6	in	in	ADP
cjfa-3260	268	7	the	the	DET
cjfa-3260	268	8	united	united	PROPN
cjfa-3260	268	9	arab	arab	PROPN
cjfa-3260	268	10	emirates	emirates	PROPN
cjfa-3260	268	11	.	.	PUNCT
cjfa-3260	269	1	international	international	ADJ
cjfa-3260	269	2	journal	journal	PROPN
cjfa-3260	269	3	of	of	ADP
cjfa-3260	269	4	economics	economic	NOUN
cjfa-3260	269	5	and	and	CCONJ
cjfa-3260	269	6	financial	financial	ADJ
cjfa-3260	269	7	issues	issue	NOUN
cjfa-3260	269	8	,	,	PUNCT
cjfa-3260	269	9	1	1	NUM
cjfa-3260	269	10	(	(	PUNCT
cjfa-3260	269	11	2	2	NUM
cjfa-3260	269	12	)	)	PUNCT
cjfa-3260	269	13	,	,	PUNCT
cjfa-3260	269	14	33–45	33–45	NUM
cjfa-3260	269	15	.	.	PUNCT
cjfa-3260	269	16	klimczak	klimczak	PROPN
cjfa-3260	269	17	k.	k.	PROPN
cjfa-3260	269	18	m.	m.	PROPN
cjfa-3260	269	19	(	(	PUNCT
cjfa-3260	269	20	2011	2011	NUM
cjfa-3260	269	21	)	)	PUNCT
cjfa-3260	269	22	.	.	PUNCT
cjfa-3260	270	1	market	market	NOUN
cjfa-3260	270	2	reaction	reaction	NOUN
cjfa-3260	270	3	to	to	ADP
cjfa-3260	270	4	mandatory	mandatory	ADJ
cjfa-3260	270	5	ifrs	ifrs	NOUN
cjfa-3260	270	6	adoption	adoption	NOUN
cjfa-3260	270	7	:	:	PUNCT
cjfa-3260	270	8	evidence	evidence	NOUN
cjfa-3260	270	9	from	from	ADP
cjfa-3260	270	10	poland	poland	PROPN
cjfa-3260	270	11	.	.	PUNCT
cjfa-3260	271	1	accounting	accounting	NOUN
cjfa-3260	271	2	and	and	CCONJ
cjfa-3260	271	3	management	management	NOUN
cjfa-3260	271	4	information	information	NOUN
cjfa-3260	271	5	systems	system	NOUN
cjfa-3260	271	6	,	,	PUNCT
cjfa-3260	271	7	10	10	NUM
cjfa-3260	271	8	(	(	PUNCT
cjfa-3260	271	9	2	2	NUM
cjfa-3260	271	10	)	)	PUNCT
cjfa-3260	271	11	,	,	PUNCT
cjfa-3260	271	12	228–248	228–248	NUM
cjfa-3260	271	13	.	.	PUNCT
cjfa-3260	272	1	kohlbeck	kohlbeck	PROPN
cjfa-3260	272	2	m.	m.	PROPN
cjfa-3260	272	3	,	,	PUNCT
cjfa-3260	272	4	warfield	warfield	PROPN
cjfa-3260	272	5	t.	t.	PROPN
cjfa-3260	272	6	d.	d.	PROPN
cjfa-3260	272	7	(	(	PUNCT
cjfa-3260	272	8	2007	2007	NUM
cjfa-3260	272	9	)	)	PUNCT
cjfa-3260	272	10	.	.	PUNCT
cjfa-3260	272	11	unrecorded	unrecorded	ADJ
cjfa-3260	272	12	intangible	intangible	ADJ
cjfa-3260	272	13	assets	asset	NOUN
cjfa-3260	272	14	:	:	PUNCT
cjfa-3260	272	15	abnormal	abnormal	ADJ
cjfa-3260	272	16	earnings	earning	NOUN
cjfa-3260	272	17	and	and	CCONJ
cjfa-3260	272	18	valuation	valuation	NOUN
cjfa-3260	272	19	.	.	PUNCT
cjfa-3260	273	1	accounting	accounting	NOUN
cjfa-3260	273	2	horizons	horizon	NOUN
cjfa-3260	273	3	,	,	PUNCT
cjfa-3260	273	4	21	21	NUM
cjfa-3260	273	5	(	(	PUNCT
cjfa-3260	273	6	1	1	NUM
cjfa-3260	273	7	)	)	PUNCT
cjfa-3260	273	8	,	,	PUNCT
cjfa-3260	273	9	23–41	23–41	NUM
cjfa-3260	273	10	.	.	PUNCT
cjfa-3260	274	1	http://dx.doi.org/10.2308/	http://dx.doi.org/10.2308/	PUNCT
cjfa-3260	274	2	acch.2007.21.1.23	acch.2007.21.1.23	PROPN
cjfa-3260	274	3	.	.	PUNCT
cjfa-3260	275	1	macías	macías	PROPN
cjfa-3260	275	2	m.	m.	PROPN
cjfa-3260	275	3	,	,	PUNCT
cjfa-3260	275	4	muiño	muiño	PROPN
cjfa-3260	275	5	f.	f.	PROPN
cjfa-3260	275	6	(	(	PUNCT
cjfa-3260	275	7	2011	2011	NUM
cjfa-3260	275	8	)	)	PUNCT
cjfa-3260	275	9	.	.	PUNCT
cjfa-3260	276	1	examining	examine	VERB
cjfa-3260	276	2	dual	dual	ADJ
cjfa-3260	276	3	accounting	accounting	NOUN
cjfa-3260	276	4	systems	system	NOUN
cjfa-3260	276	5	in	in	ADP
cjfa-3260	276	6	europe	europe	PROPN
cjfa-3260	276	7	.	.	PUNCT
cjfa-3260	277	1	the	the	DET
cjfa-3260	277	2	international	international	ADJ
cjfa-3260	277	3	journal	journal	NOUN
cjfa-3260	277	4	of	of	ADP
cjfa-3260	277	5	accounting	accounting	NOUN
cjfa-3260	277	6	,	,	PUNCT
cjfa-3260	277	7	46	46	NUM
cjfa-3260	277	8	(	(	PUNCT
cjfa-3260	277	9	1	1	NUM
cjfa-3260	277	10	)	)	PUNCT
cjfa-3260	277	11	,	,	PUNCT
cjfa-3260	277	12	51–78	51–78	NUM
cjfa-3260	277	13	.	.	PUNCT
cjfa-3260	277	14	http://dx.doi.org/10.1016/j.intacc.2010.12.001	http://dx.doi.org/10.1016/j.intacc.2010.12.001	PROPN
cjfa-3260	277	15	.	.	PUNCT
cjfa-3260	278	1	ohlson	ohlson	PROPN
cjfa-3260	278	2	j.	j.	PROPN
cjfa-3260	278	3	a.	a.	PROPN
cjfa-3260	278	4	(	(	PUNCT
cjfa-3260	278	5	1995	1995	NUM
cjfa-3260	278	6	)	)	PUNCT
cjfa-3260	278	7	.	.	PUNCT
cjfa-3260	279	1	earnings	earning	NOUN
cjfa-3260	279	2	,	,	PUNCT
cjfa-3260	279	3	book	book	NOUN
cjfa-3260	279	4	values	value	NOUN
cjfa-3260	279	5	and	and	CCONJ
cjfa-3260	279	6	dividends	dividend	NOUN
cjfa-3260	279	7	in	in	ADP
cjfa-3260	279	8	equity	equity	NOUN
cjfa-3260	279	9	valuation	valuation	NOUN
cjfa-3260	279	10	.	.	PUNCT
cjfa-3260	280	1	contemporary	contemporary	ADJ
cjfa-3260	280	2	accounting	accounting	NOUN
cjfa-3260	280	3	research	research	NOUN
cjfa-3260	280	4	,	,	PUNCT
cjfa-3260	280	5	11	11	NUM
cjfa-3260	280	6	(	(	PUNCT
cjfa-3260	280	7	2	2	NUM
cjfa-3260	280	8	)	)	PUNCT
cjfa-3260	280	9	,	,	PUNCT
cjfa-3260	280	10	661–687	661–687	NUM
cjfa-3260	280	11	.	.	PUNCT
cjfa-3260	281	1	http://dx.doi.org/10.1111/j.1911-3846.1995	http://dx.doi.org/10.1111/j.1911-3846.1995	PROPN
cjfa-3260	281	2	.	.	PUNCT
cjfa-3260	282	1	tb00461.x	tb00461.x	NOUN
cjfa-3260	282	2	.	.	PUNCT
cjfa-3260	283	1	regulation	regulation	NOUN
cjfa-3260	283	2	(	(	PUNCT
cjfa-3260	283	3	ec	ec	PROPN
cjfa-3260	283	4	)	)	PUNCT
cjfa-3260	283	5	no	no	INTJ
cjfa-3260	283	6	.	.	PROPN
cjfa-3260	283	7	1606/2002	1606/2002	NUM
cjfa-3260	283	8	of	of	ADP
cjfa-3260	283	9	the	the	DET
cjfa-3260	283	10	european	european	ADJ
cjfa-3260	283	11	parliament	parliament	NOUN
cjfa-3260	283	12	and	and	CCONJ
cjfa-3260	283	13	of	of	ADP
cjfa-3260	283	14	the	the	DET
cjfa-3260	283	15	council	council	NOUN
cjfa-3260	283	16	of	of	ADP
cjfa-3260	283	17	19	19	NUM
cjfa-3260	283	18	july	july	PROPN
cjfa-3260	283	19	2002	2002	NUM
cjfa-3260	283	20	on	on	ADP
cjfa-3260	283	21	the	the	DET
cjfa-3260	283	22	application	application	NOUN
cjfa-3260	283	23	of	of	ADP
cjfa-3260	283	24	the	the	DET
cjfa-3260	283	25	international	international	ADJ
cjfa-3260	283	26	accounting	accounting	NOUN
cjfa-3260	283	27	standards	standard	NOUN
cjfa-3260	283	28	.	.	PUNCT
cjfa-3260	284	1	official	official	ADJ
cjfa-3260	284	2	journal	journal	NOUN
cjfa-3260	284	3	of	of	ADP
cjfa-3260	284	4	the	the	DET
cjfa-3260	284	5	european	european	ADJ
cjfa-3260	284	6	communities	community	NOUN
cjfa-3260	284	7	.	.	PUNCT
cjfa-3260	285	1	l	l	NOUN
cjfa-3260	285	2	243	243	NUM
cjfa-3260	285	3	,	,	PUNCT
cjfa-3260	285	4	19.07.2002	19.07.2002	NUM
cjfa-3260	285	5	.	.	PUNCT