id	sid	tid	token	lemma	pos
cjfa-3270	1	1	copernican	copernican	PROPN
cjfa-3270	1	2	journal	journal	PROPN
cjfa-3270	1	3	of	of	ADP
cjfa-3270	1	4	finance	finance	PROPN
cjfa-3270	1	5	&	&	CCONJ
cjfa-3270	1	6	accounting	accounting	PROPN
cjfa-3270	1	7	e	e	PROPN
cjfa-3270	1	8	-	-	PROPN
cjfa-3270	1	9	issn	issn	PROPN
cjfa-3270	1	10	2300	2300	NUM
cjfa-3270	1	11	-	-	SYM
cjfa-3270	1	12	3065	3065	NUM
cjfa-3270	1	13	p	p	PROPN
cjfa-3270	1	14	-	-	PUNCT
cjfa-3270	1	15	issn	issn	PROPN
cjfa-3270	1	16	2300	2300	NUM
cjfa-3270	1	17	-	-	SYM
cjfa-3270	1	18	12402014	12402014	NUM
cjfa-3270	1	19	,	,	PUNCT
cjfa-3270	1	20	volume	volume	NOUN
cjfa-3270	1	21	3	3	NUM
cjfa-3270	1	22	,	,	PUNCT
cjfa-3270	1	23	issue	issue	NOUN
cjfa-3270	1	24	1	1	NUM
cjfa-3270	1	25	date	date	NOUN
cjfa-3270	1	26	of	of	ADP
cjfa-3270	1	27	submission	submission	NOUN
cjfa-3270	1	28	:	:	PUNCT
cjfa-3270	1	29	february	february	PROPN
cjfa-3270	1	30	27	27	NUM
cjfa-3270	1	31	,	,	PUNCT
cjfa-3270	1	32	2014	2014	NUM
cjfa-3270	1	33	;	;	PUNCT
cjfa-3270	1	34	date	date	NOUN
cjfa-3270	1	35	of	of	ADP
cjfa-3270	1	36	acceptance	acceptance	NOUN
cjfa-3270	1	37	:	:	PUNCT
cjfa-3270	1	38	march	march	PROPN
cjfa-3270	1	39	22	22	NUM
cjfa-3270	1	40	,	,	PUNCT
cjfa-3270	1	41	2014	2014	NUM
cjfa-3270	1	42	.	.	PUNCT
cjfa-3270	2	1	*	*	PUNCT
cjfa-3270	2	2	 	 	SPACE
cjfa-3270	2	3	contact	contact	NOUN
cjfa-3270	2	4	information	information	NOUN
cjfa-3270	2	5	:	:	PUNCT
cjfa-3270	3	1	akarman@sgh.waw.pl	akarman@sgh.waw.pl	PROPN
cjfa-3270	3	2	,	,	PUNCT
cjfa-3270	3	3	departament	departament	ADJ
cjfa-3270	3	4	of	of	ADP
cjfa-3270	3	5	accounting	accounting	NOUN
cjfa-3270	3	6	,	,	PUNCT
cjfa-3270	3	7	warsaw	warsaw	PROPN
cjfa-3270	3	8	school	school	NOUN
cjfa-3270	3	9	of	of	ADP
cjfa-3270	3	10	economics	economic	NOUN
cjfa-3270	3	11	,	,	PUNCT
cjfa-3270	3	12	al	al	PROPN
cjfa-3270	3	13	.	.	PROPN
cjfa-3270	3	14	niepodległości	niepodległości	PROPN
cjfa-3270	3	15	128	128	NUM
cjfa-3270	3	16	,	,	PUNCT
cjfa-3270	3	17	02	02	NUM
cjfa-3270	3	18	-	-	SYM
cjfa-3270	3	19	554	554	NUM
cjfa-3270	3	20	warszawa	warszawa	NOUN
cjfa-3270	3	21	,	,	PUNCT
cjfa-3270	3	22	poland	poland	PROPN
cjfa-3270	3	23	,	,	PUNCT
cjfa-3270	3	24	phone	phone	NOUN
cjfa-3270	3	25	:	:	PUNCT
cjfa-3270	3	26	22	22	NUM
cjfa-3270	3	27	564	564	NUM
cjfa-3270	3	28	68	68	NUM
cjfa-3270	3	29	45	45	NUM
cjfa-3270	3	30	.	.	PUNCT
cjfa-3270	4	1	karmańska	karmańska	PROPN
cjfa-3270	4	2	a.	a.	NOUN
cjfa-3270	4	3	(	(	PUNCT
cjfa-3270	4	4	2014	2014	NUM
cjfa-3270	4	5	)	)	PUNCT
cjfa-3270	4	6	.	.	PUNCT
cjfa-3270	5	1	the	the	DET
cjfa-3270	5	2	imperative	imperative	NOUN
cjfa-3270	5	3	of	of	ADP
cjfa-3270	5	4	sustainable	sustainable	ADJ
cjfa-3270	5	5	growth	growth	NOUN
cjfa-3270	5	6	and	and	CCONJ
cjfa-3270	5	7	reporting	reporting	NOUN
cjfa-3270	5	8	integration	integration	NOUN
cjfa-3270	5	9	.	.	PUNCT
cjfa-3270	6	1	three	three	NUM
cjfa-3270	6	2	eras	era	NOUN
cjfa-3270	6	3	in	in	ADP
cjfa-3270	6	4	the	the	DET
cjfa-3270	6	5	corporate	corporate	ADJ
cjfa-3270	6	6	reporting	reporting	NOUN
cjfa-3270	6	7	development	development	NOUN
cjfa-3270	6	8	.	.	PUNCT
cjfa-3270	7	1	copernican	copernican	PROPN
cjfa-3270	7	2	journal	journal	PROPN
cjfa-3270	7	3	of	of	ADP
cjfa-3270	7	4	finance	finance	PROPN
cjfa-3270	7	5	&	&	CCONJ
cjfa-3270	7	6	accounting	accounting	PROPN
cjfa-3270	7	7	,	,	PUNCT
cjfa-3270	7	8	3(1	3(1	NUM
cjfa-3270	7	9	)	)	PUNCT
cjfa-3270	7	10	,	,	PUNCT
cjfa-3270	7	11	73–82	73–82	NUM
cjfa-3270	7	12	.	.	NOUN
cjfa-3270	7	13	http://dx.doi.org/10.12775/cjfa.2014.006	http://dx.doi.org/10.12775/cjfa.2014.006	PROPN
cjfa-3270	7	14	anna	anna	PROPN
cjfa-3270	7	15	karmańska	karmańska	PROPN
cjfa-3270	7	16	*	*	PROPN
cjfa-3270	7	17	warsaw	warsaw	PROPN
cjfa-3270	7	18	school	school	NOUN
cjfa-3270	7	19	of	of	ADP
cjfa-3270	7	20	economics	economic	NOUN
cjfa-3270	7	21	the	the	DET
cjfa-3270	7	22	imperative	imperative	NOUN
cjfa-3270	7	23	of	of	ADP
cjfa-3270	7	24	sustainable	sustainable	ADJ
cjfa-3270	7	25	growth	growth	NOUN
cjfa-3270	7	26	and	and	CCONJ
cjfa-3270	7	27	reporting	reporting	NOUN
cjfa-3270	7	28	integration	integration	NOUN
cjfa-3270	7	29	three	three	NUM
cjfa-3270	7	30	eras	era	NOUN
cjfa-3270	7	31	in	in	ADP
cjfa-3270	7	32	the	the	DET
cjfa-3270	7	33	corporate	corporate	ADJ
cjfa-3270	7	34	reporting	reporting	NOUN
cjfa-3270	7	35	development	development	NOUN
cjfa-3270	7	36	keywords	keyword	NOUN
cjfa-3270	7	37	:	:	PUNCT
cjfa-3270	7	38	sustainable	sustainable	ADJ
cjfa-3270	7	39	growth	growth	NOUN
cjfa-3270	7	40	,	,	PUNCT
cjfa-3270	7	41	integrated	integrated	ADJ
cjfa-3270	7	42	reporting	reporting	NOUN
cjfa-3270	7	43	,	,	PUNCT
cjfa-3270	7	44	financial	financial	ADJ
cjfa-3270	7	45	reporting	reporting	NOUN
cjfa-3270	7	46	,	,	PUNCT
cjfa-3270	7	47	social	social	ADJ
cjfa-3270	7	48	responsibility	responsibility	NOUN
cjfa-3270	7	49	reporting	reporting	NOUN
cjfa-3270	7	50	,	,	PUNCT
cjfa-3270	7	51	value	value	NOUN
cjfa-3270	7	52	.	.	PUNCT
cjfa-3270	8	1	j	j	PROPN
cjfa-3270	8	2	e	e	PROPN
cjfa-3270	8	3	l	l	PROPN
cjfa-3270	8	4	classification	classification	NOUN
cjfa-3270	8	5	:	:	PUNCT
cjfa-3270	8	6	g39	g39	PROPN
cjfa-3270	8	7	,	,	PUNCT
cjfa-3270	8	8	m14	m14	NOUN
cjfa-3270	8	9	,	,	PUNCT
cjfa-3270	8	10	m41	m41	NUM
cjfa-3270	8	11	,	,	PUNCT
cjfa-3270	8	12	o34	o34	ADJ
cjfa-3270	8	13	,	,	PUNCT
cjfa-3270	8	14	o49	o49	ADJ
cjfa-3270	8	15	.	.	PUNCT
cjfa-3270	9	1	abstract	abstract	NOUN
cjfa-3270	9	2	:	:	PUNCT
cjfa-3270	9	3	this	this	DET
cjfa-3270	9	4	article	article	NOUN
cjfa-3270	9	5	is	be	AUX
cjfa-3270	9	6	aimed	aim	VERB
cjfa-3270	9	7	at	at	ADP
cjfa-3270	9	8	the	the	DET
cjfa-3270	9	9	presentation	presentation	NOUN
cjfa-3270	9	10	of	of	ADP
cjfa-3270	9	11	an	an	DET
cjfa-3270	9	12	opinion	opinion	NOUN
cjfa-3270	9	13	in	in	ADP
cjfa-3270	9	14	the	the	DET
cjfa-3270	9	15	important	important	ADJ
cjfa-3270	9	16	discussion	discussion	NOUN
cjfa-3270	9	17	about	about	ADP
cjfa-3270	9	18	the	the	DET
cjfa-3270	9	19	further	further	ADJ
cjfa-3270	9	20	development	development	NOUN
cjfa-3270	9	21	of	of	ADP
cjfa-3270	9	22	corporate	corporate	ADJ
cjfa-3270	9	23	performance	performance	NOUN
cjfa-3270	9	24	reporting	reporting	NOUN
cjfa-3270	9	25	standards	standard	NOUN
cjfa-3270	9	26	,	,	PUNCT
cjfa-3270	9	27	which	which	PRON
cjfa-3270	9	28	go	go	VERB
cjfa-3270	9	29	far	far	ADV
cjfa-3270	9	30	beyond	beyond	ADP
cjfa-3270	9	31	the	the	DET
cjfa-3270	9	32	standards	standard	NOUN
cjfa-3270	9	33	of	of	ADP
cjfa-3270	9	34	financial	financial	ADJ
cjfa-3270	9	35	reporting	reporting	NOUN
cjfa-3270	9	36	.	.	PUNCT
cjfa-3270	10	1	the	the	DET
cjfa-3270	10	2	current	current	ADJ
cjfa-3270	10	3	guidelines	guideline	NOUN
cjfa-3270	10	4	on	on	ADP
cjfa-3270	10	5	social	social	ADJ
cjfa-3270	10	6	responsibility	responsibility	NOUN
cjfa-3270	10	7	reporting	reporting	NOUN
cjfa-3270	10	8	and	and	CCONJ
cjfa-3270	10	9	the	the	DET
cjfa-3270	10	10	conceptual	conceptual	ADJ
cjfa-3270	10	11	frameworks	framework	NOUN
cjfa-3270	10	12	of	of	ADP
cjfa-3270	10	13	the	the	DET
cjfa-3270	10	14	so	so	ADV
cjfa-3270	10	15	-	-	PUNCT
cjfa-3270	10	16	called	call	VERB
cjfa-3270	10	17	integrated	integrated	ADJ
cjfa-3270	10	18	reporting	reporting	NOUN
cjfa-3270	10	19	may	may	AUX
cjfa-3270	10	20	give	give	VERB
cjfa-3270	10	21	rise	rise	NOUN
cjfa-3270	10	22	to	to	ADP
cjfa-3270	10	23	questions	question	NOUN
cjfa-3270	10	24	on	on	ADP
cjfa-3270	10	25	the	the	DET
cjfa-3270	10	26	costs	cost	NOUN
cjfa-3270	10	27	and	and	CCONJ
cjfa-3270	10	28	benefits	benefit	NOUN
cjfa-3270	10	29	with	with	ADP
cjfa-3270	10	30	regard	regard	NOUN
cjfa-3270	10	31	to	to	ADP
cjfa-3270	10	32	corporate	corporate	ADJ
cjfa-3270	10	33	reporting	reporting	NOUN
cjfa-3270	10	34	within	within	ADP
cjfa-3270	10	35	the	the	DET
cjfa-3270	10	36	trend	trend	NOUN
cjfa-3270	10	37	of	of	ADP
cjfa-3270	10	38	sustainable	sustainable	ADJ
cjfa-3270	10	39	growth	growth	NOUN
cjfa-3270	10	40	.	.	PUNCT
cjfa-3270	11	1	the	the	DET
cjfa-3270	11	2	present	present	ADJ
cjfa-3270	11	3	article	article	NOUN
cjfa-3270	11	4	,	,	PUNCT
cjfa-3270	11	5	which	which	PRON
cjfa-3270	11	6	is	be	AUX
cjfa-3270	11	7	the	the	DET
cjfa-3270	11	8	first	first	ADJ
cjfa-3270	11	9	part	part	NOUN
cjfa-3270	11	10	of	of	ADP
cjfa-3270	11	11	a	a	DET
cjfa-3270	11	12	two	two	NUM
cjfa-3270	11	13	-	-	PUNCT
cjfa-3270	11	14	part	part	NOUN
cjfa-3270	11	15	analysis	analysis	NOUN
cjfa-3270	11	16	,	,	PUNCT
cjfa-3270	11	17	discusses	discuss	VERB
cjfa-3270	11	18	synthetically	synthetically	ADV
cjfa-3270	11	19	three	three	NUM
cjfa-3270	11	20	eras	era	NOUN
cjfa-3270	11	21	in	in	ADP
cjfa-3270	11	22	the	the	DET
cjfa-3270	11	23	corporate	corporate	ADJ
cjfa-3270	11	24	development	development	NOUN
cjfa-3270	11	25	reporting	reporting	NOUN
cjfa-3270	11	26	.	.	PUNCT
cjfa-3270	12	1	their	their	PRON
cjfa-3270	12	2	context	context	NOUN
cjfa-3270	12	3	should	should	AUX
cjfa-3270	12	4	determine	determine	VERB
cjfa-3270	12	5	the	the	DET
cjfa-3270	12	6	perception	perception	NOUN
cjfa-3270	12	7	of	of	ADP
cjfa-3270	12	8	the	the	DET
cjfa-3270	12	9	current	current	ADJ
cjfa-3270	12	10	trend	trend	NOUN
cjfa-3270	12	11	of	of	ADP
cjfa-3270	12	12	development	development	NOUN
cjfa-3270	12	13	corporate	corporate	ADJ
cjfa-3270	12	14	reporting	reporting	NOUN
cjfa-3270	12	15	made	make	VERB
cjfa-3270	12	16	in	in	ADP
cjfa-3270	12	17	compliance	compliance	NOUN
cjfa-3270	12	18	with	with	ADP
cjfa-3270	12	19	the	the	DET
cjfa-3270	12	20	imperative	imperative	NOUN
cjfa-3270	12	21	of	of	ADP
cjfa-3270	12	22	sustainable	sustainable	ADJ
cjfa-3270	12	23	growth	growth	NOUN
cjfa-3270	12	24	.	.	PUNCT
cjfa-3270	13	1	the	the	DET
cjfa-3270	13	2	review	review	NOUN
cjfa-3270	13	3	indicates	indicate	VERB
cjfa-3270	13	4	the	the	DET
cjfa-3270	13	5	premises	premise	NOUN
cjfa-3270	13	6	which	which	PRON
cjfa-3270	13	7	appeared	appear	VERB
cjfa-3270	13	8	to	to	PART
cjfa-3270	13	9	be	be	AUX
cjfa-3270	13	10	the	the	DET
cjfa-3270	13	11	driving	drive	VERB
cjfa-3270	13	12	force	force	NOUN
cjfa-3270	13	13	of	of	ADP
cjfa-3270	13	14	a	a	DET
cjfa-3270	13	15	quality	quality	NOUN
cjfa-3270	13	16	surge	surge	NOUN
cjfa-3270	13	17	in	in	ADP
cjfa-3270	13	18	the	the	DET
cjfa-3270	13	19	area	area	NOUN
cjfa-3270	13	20	corporate	corporate	ADJ
cjfa-3270	13	21	performance	performance	NOUN
cjfa-3270	13	22	reporting	reporting	NOUN
cjfa-3270	13	23	.	.	PUNCT
cjfa-3270	14	1	there	there	PRON
cjfa-3270	14	2	is	be	VERB
cjfa-3270	14	3	a	a	DET
cjfa-3270	14	4	conviction	conviction	NOUN
cjfa-3270	14	5	expressed	express	VERB
cjfa-3270	14	6	in	in	ADP
cjfa-3270	14	7	the	the	DET
cjfa-3270	14	8	text	text	NOUN
cjfa-3270	14	9	that	that	SCONJ
cjfa-3270	14	10	the	the	DET
cjfa-3270	14	11	presently	presently	ADV
cjfa-3270	14	12	emerging	emerge	VERB
cjfa-3270	14	13	fourth	fourth	ADJ
cjfa-3270	14	14	era	era	NOUN
cjfa-3270	14	15	in	in	ADP
cjfa-3270	14	16	the	the	DET
cjfa-3270	14	17	development	development	NOUN
cjfa-3270	14	18	of	of	ADP
cjfa-3270	14	19	corporate	corporate	ADJ
cjfa-3270	14	20	reporting	reporting	NOUN
cjfa-3270	14	21	will	will	AUX
cjfa-3270	14	22	significantly	significantly	ADV
cjfa-3270	14	23	change	change	VERB
cjfa-3270	14	24	the	the	DET
cjfa-3270	14	25	conceptual	conceptual	ADJ
cjfa-3270	14	26	model	model	NOUN
cjfa-3270	14	27	of	of	ADP
cjfa-3270	14	28	this	this	DET
cjfa-3270	14	29	kind	kind	NOUN
cjfa-3270	14	30	of	of	ADP
cjfa-3270	14	31	reporting	reporting	NOUN
cjfa-3270	14	32	.	.	PUNCT
cjfa-3270	15	1	anna	anna	PROPN
cjfa-3270	15	2	karmańska74	karmańska74	VERB
cjfa-3270	15	3	imperatyw	imperatyw	PROPN
cjfa-3270	15	4	zrównoważonego	zrównoważonego	PROPN
cjfa-3270	15	5	rozwoju	rozwoju	PROPN
cjfa-3270	16	1	i	i	PRON
cjfa-3270	16	2	integracji	integracji	VERB
cjfa-3270	16	3	sprawozdań	sprawozdań	ADV
cjfa-3270	16	4	.	.	PUNCT
cjfa-3270	17	1	trzy	trzy	INTJ
cjfa-3270	17	2	ery	ery	PROPN
cjfa-3270	18	1	w	w	PROPN
cjfa-3270	18	2	rozwoju	rozwoju	PROPN
cjfa-3270	18	3	sprawozdawczości	sprawozdawczości	VERB
cjfa-3270	18	4	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3270	18	5	słowa	słowa	PROPN
cjfa-3270	18	6	kluczowe	kluczowe	PROPN
cjfa-3270	18	7	:	:	PUNCT
cjfa-3270	18	8	zrównoważony	zrównoważony	ADJ
cjfa-3270	18	9	rozwój	rozwój	NOUN
cjfa-3270	18	10	,	,	PUNCT
cjfa-3270	18	11	sprawozdawczość	sprawozdawczość	NOUN
cjfa-3270	18	12	zintegrowana	zintegrowana	PROPN
cjfa-3270	18	13	,	,	PUNCT
cjfa-3270	18	14	sprawozdawczość	sprawozdawczość	NOUN
cjfa-3270	18	15	finansowa	finansowa	NOUN
cjfa-3270	18	16	,	,	PUNCT
cjfa-3270	18	17	raportowanie	raportowanie	PROPN
cjfa-3270	18	18	ze	ze	PROPN
cjfa-3270	18	19	społecznej	społecznej	VERB
cjfa-3270	18	20	odpowiedzialności	odpowiedzialności	ADJ
cjfa-3270	18	21	,	,	PUNCT
cjfa-3270	18	22	wartość	wartość	NOUN
cjfa-3270	18	23	.	.	PUNCT
cjfa-3270	19	1	klasyfikacja	klasyfikacja	PROPN
cjfa-3270	19	2	j	j	PROPN
cjfa-3270	19	3	e	e	PROPN
cjfa-3270	19	4	l	l	PROPN
cjfa-3270	19	5	:	:	PUNCT
cjfa-3270	19	6	g39	g39	PROPN
cjfa-3270	19	7	,	,	PUNCT
cjfa-3270	19	8	m14	m14	NOUN
cjfa-3270	19	9	,	,	PUNCT
cjfa-3270	19	10	m41	m41	NUM
cjfa-3270	19	11	,	,	PUNCT
cjfa-3270	19	12	o34	o34	ADJ
cjfa-3270	19	13	,	,	PUNCT
cjfa-3270	19	14	o49	o49	ADJ
cjfa-3270	19	15	.	.	PUNCT
cjfa-3270	20	1	abstrakt	abstrakt	PROPN
cjfa-3270	20	2	:	:	PUNCT
cjfa-3270	20	3	celem	celem	PROPN
cjfa-3270	20	4	artykułu	artykułu	PROPN
cjfa-3270	20	5	jest	jest	PROPN
cjfa-3270	20	6	przedstawienie	przedstawienie	NOUN
cjfa-3270	20	7	głosu	głosu	NOUN
cjfa-3270	20	8	w	w	ADP
cjfa-3270	20	9	ważnej	ważnej	ADJ
cjfa-3270	20	10	dyskusji	dyskusji	NOUN
cjfa-3270	20	11	na	na	PROPN
cjfa-3270	20	12	temat	temat	PROPN
cjfa-3270	20	13	dalszego	dalszego	PROPN
cjfa-3270	20	14	rozwoju	rozwoju	PROPN
cjfa-3270	20	15	standardów	standardów	PROPN
cjfa-3270	20	16	raportowania	raportowania	PROPN
cjfa-3270	20	17	dokonań	dokonań	PROPN
cjfa-3270	20	18	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3270	20	19	,	,	PUNCT
cjfa-3270	20	20	które	które	PROPN
cjfa-3270	20	21	to	to	ADP
cjfa-3270	20	22	standardy	standardy	PROPN
cjfa-3270	20	23	daleko	daleko	PROPN
cjfa-3270	20	24	wykraczają	wykraczają	PROPN
cjfa-3270	20	25	poza	poza	PROPN
cjfa-3270	20	26	standardy	standardy	PROPN
cjfa-3270	20	27	sprawozdawczości	sprawozdawczości	PROPN
cjfa-3270	20	28	finansowej	finansowej	PROPN
cjfa-3270	20	29	.	.	PUNCT
cjfa-3270	21	1	pojawiające	pojawiające	PROPN
cjfa-3270	21	2	się	się	PROPN
cjfa-3270	21	3	obecnie	obecnie	PROPN
cjfa-3270	21	4	wytyczne	wytyczne	PROPN
cjfa-3270	21	5	dotyczące	dotyczące	PROPN
cjfa-3270	21	6	sprawozdania	sprawozdania	PROPN
cjfa-3270	21	7	ze	ze	PROPN
cjfa-3270	21	8	społecznej	społecznej	VERB
cjfa-3270	21	9	odpowiedzialności	odpowiedzialności	INTJ
cjfa-3270	21	10	i	i	PROPN
cjfa-3270	21	11	ramy	ramy	PROPN
cjfa-3270	21	12	koncepcyjne	koncepcyjne	PROPN
cjfa-3270	21	13	odnoszące	odnoszące	PROPN
cjfa-3270	21	14	się	się	PROPN
cjfa-3270	21	15	do	do	VERB
cjfa-3270	21	16	tak	tak	NOUN
cjfa-3270	21	17	zwanej	zwanej	PROPN
cjfa-3270	21	18	sprawozdawczości	sprawozdawczości	VERB
cjfa-3270	21	19	zintegrowanej	zintegrowanej	PROPN
cjfa-3270	21	20	skłaniają	skłaniają	NOUN
cjfa-3270	21	21	do	do	VERB
cjfa-3270	22	1	pytania	pytania	PROPN
cjfa-3270	22	2	nie	nie	PROPN
cjfa-3270	22	3	tylko	tylko	PROPN
cjfa-3270	22	4	o	o	PROPN
cjfa-3270	23	1	koszty	koszty	PROPN
cjfa-3270	23	2	i	i	PRON
cjfa-3270	23	3	korzyści	korzyści	PROPN
cjfa-3270	23	4	związane	związane	PROPN
cjfa-3270	23	5	z	z	PROPN
cjfa-3270	23	6	raportowaniem	raportowaniem	PROPN
cjfa-3270	23	7	dokonań	dokonań	PROPN
cjfa-3270	23	8	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-3270	23	9	w	w	ADP
cjfa-3270	23	10	nurcie	nurcie	ADJ
cjfa-3270	23	11	zrównoważonego	zrównoważonego	PROPN
cjfa-3270	23	12	rozwoju	rozwoju	PROPN
cjfa-3270	23	13	.	.	PUNCT
cjfa-3270	24	1	w	w	PROPN
cjfa-3270	24	2	tym	tym	PROPN
cjfa-3270	24	3	artykule	artykule	PROPN
cjfa-3270	24	4	,	,	PUNCT
cjfa-3270	24	5	który	który	PROPN
cjfa-3270	24	6	jest	jest	PROPN
cjfa-3270	25	1	pierwszą	pierwszą	PROPN
cjfa-3270	25	2	z	z	PROPN
cjfa-3270	25	3	dwóch	dwóch	VERB
cjfa-3270	25	4	części	części	ADJ
cjfa-3270	25	5	rozważań	rozważań	NOUN
cjfa-3270	25	6	,	,	PUNCT
cjfa-3270	25	7	przedstawia	przedstawia	ADJ
cjfa-3270	25	8	się	się	PROPN
cjfa-3270	25	9	syntetycznie	syntetycznie	NOUN
cjfa-3270	25	10	trzy	trzy	PROPN
cjfa-3270	25	11	ery	ery	PROPN
cjfa-3270	25	12	w	w	PROPN
cjfa-3270	25	13	rozwoju	rozwoju	PROPN
cjfa-3270	25	14	sprawozdawczości	sprawozdawczości	VERB
cjfa-3270	25	15	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3270	25	16	.	.	PUNCT
cjfa-3270	26	1	w	w	PROPN
cjfa-3270	26	2	ich	ich	PROPN
cjfa-3270	26	3	kontekście	kontekście	VERB
cjfa-3270	26	4	należy	należy	PROPN
cjfa-3270	26	5	bowiem	bowiem	PROPN
cjfa-3270	26	6	widzieć	widzieć	PROPN
cjfa-3270	26	7	obserwowany	obserwowany	PROPN
cjfa-3270	26	8	obecnie	obecnie	PROPN
cjfa-3270	26	9	kierunek	kierunek	PROPN
cjfa-3270	26	10	rozwoju	rozwoju	PROPN
cjfa-3270	26	11	sprawozdawczości	sprawozdawczości	VERB
cjfa-3270	26	12	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3270	26	13	przygotowywanej	przygotowywanej	ADJ
cjfa-3270	26	14	w	w	PROPN
cjfa-3270	26	15	zgodzie	zgodzie	PROPN
cjfa-3270	26	16	z	z	PROPN
cjfa-3270	26	17	imperatywem	imperatywem	PROPN
cjfa-3270	26	18	zrównoważonego	zrównoważonego	PROPN
cjfa-3270	26	19	rozwoju	rozwoju	PROPN
cjfa-3270	26	20	.	.	PUNCT
cjfa-3270	27	1	przegląd	przegląd	PROPN
cjfa-3270	27	2	ten	ten	NUM
cjfa-3270	27	3	wskazuje	wskazuje	NOUN
cjfa-3270	27	4	na	na	ADP
cjfa-3270	27	5	przesłanki	przesłanki	PROPN
cjfa-3270	27	6	,	,	PUNCT
cjfa-3270	27	7	które	które	PROPN
cjfa-3270	27	8	były	były	PROPN
cjfa-3270	27	9	siłami	siłami	PROPN
cjfa-3270	27	10	napędowymi	napędowymi	VERB
cjfa-3270	27	11	jakościowych	jakościowych	PROPN
cjfa-3270	27	12	skoków	skoków	VERB
cjfa-3270	27	13	w	w	PROPN
cjfa-3270	27	14	obszarze	obszarze	PROPN
cjfa-3270	27	15	raportowania	raportowania	PROPN
cjfa-3270	27	16	dokonań	dokonań	PROPN
cjfa-3270	27	17	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-3270	27	18	.	.	PUNCT
cjfa-3270	28	1	w	w	PROPN
cjfa-3270	28	2	tekście	tekście	PROPN
cjfa-3270	28	3	wyraża	wyraża	PROPN
cjfa-3270	28	4	się	się	PROPN
cjfa-3270	28	5	przekonanie	przekonanie	PROPN
cjfa-3270	28	6	,	,	PUNCT
cjfa-3270	28	7	iż	iż	NOUN
cjfa-3270	28	8	krystalizująca	krystalizująca	PROPN
cjfa-3270	28	9	się	się	PROPN
cjfa-3270	28	10	współcześnie	współcześnie	VERB
cjfa-3270	28	11	czwarta	czwarta	PROPN
cjfa-3270	28	12	era	era	PROPN
cjfa-3270	28	13	w	w	PROPN
cjfa-3270	28	14	rozwoju	rozwoju	PROPN
cjfa-3270	28	15	sprawozdawczości	sprawozdawczości	VERB
cjfa-3270	28	16	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-3270	28	17	,	,	PUNCT
cjfa-3270	28	18	zmieni	zmieni	ADJ
cjfa-3270	28	19	istotnie	istotnie	NOUN
cjfa-3270	28	20	koncepcyjny	koncepcyjny	PROPN
cjfa-3270	28	21	model	model	PROPN
cjfa-3270	28	22	tejże	tejże	PROPN
cjfa-3270	28	23	sprawozdawczości	sprawozdawczości	PROPN
cjfa-3270	28	24	.	.	PUNCT
cjfa-3270	29	1	translated	translate	VERB
cjfa-3270	29	2	by	by	ADP
cjfa-3270	29	3	mirosław	mirosław	ADJ
cjfa-3270	29	4	szymański	szymański	NOUN
cjfa-3270	29	5	 	 	SPACE
cjfa-3270	29	6	introduction	introduction	NOUN
cjfa-3270	29	7	corporate	corporate	ADJ
cjfa-3270	29	8	performance	performance	NOUN
cjfa-3270	29	9	reporting	reporting	NOUN
cjfa-3270	29	10	is	be	AUX
cjfa-3270	29	11	becoming	become	VERB
cjfa-3270	29	12	increasingly	increasingly	ADV
cjfa-3270	29	13	important	important	ADJ
cjfa-3270	29	14	at	at	ADP
cjfa-3270	29	15	present	present	ADJ
cjfa-3270	29	16	.	.	PUNCT
cjfa-3270	30	1	it	it	PRON
cjfa-3270	30	2	is	be	AUX
cjfa-3270	30	3	determined	determine	VERB
cjfa-3270	30	4	by	by	ADP
cjfa-3270	30	5	a	a	DET
cjfa-3270	30	6	commonly	commonly	ADV
cjfa-3270	30	7	exposed	expose	VERB
cjfa-3270	30	8	need	need	NOUN
cjfa-3270	30	9	for	for	ADP
cjfa-3270	30	10	sustainable	sustainable	ADJ
cjfa-3270	30	11	growth	growth	NOUN
cjfa-3270	30	12	practically	practically	ADV
cjfa-3270	30	13	with	with	ADP
cjfa-3270	30	14	regard	regard	NOUN
cjfa-3270	30	15	to	to	ADP
cjfa-3270	30	16	every	every	DET
cjfa-3270	30	17	single	single	ADJ
cjfa-3270	30	18	human	human	ADJ
cjfa-3270	30	19	activity	activity	NOUN
cjfa-3270	30	20	.	.	PUNCT
cjfa-3270	31	1	it	it	PRON
cjfa-3270	31	2	is	be	AUX
cjfa-3270	31	3	a	a	DET
cjfa-3270	31	4	particularly	particularly	ADV
cjfa-3270	31	5	vital	vital	ADJ
cjfa-3270	31	6	issue	issue	NOUN
cjfa-3270	31	7	in	in	ADP
cjfa-3270	31	8	the	the	DET
cjfa-3270	31	9	area	area	NOUN
cjfa-3270	31	10	of	of	ADP
cjfa-3270	31	11	corporate	corporate	ADJ
cjfa-3270	31	12	activities	activity	NOUN
cjfa-3270	31	13	as	as	ADP
cjfa-3270	31	14	the	the	DET
cjfa-3270	31	15	result	result	NOUN
cjfa-3270	31	16	of	of	ADP
cjfa-3270	31	17	these	these	DET
cjfa-3270	31	18	activities	activity	NOUN
cjfa-3270	31	19	refers	refer	VERB
cjfa-3270	31	20	to	to	ADP
cjfa-3270	31	21	a	a	DET
cjfa-3270	31	22	wide	wide	ADJ
cjfa-3270	31	23	range	range	NOUN
cjfa-3270	31	24	of	of	ADP
cjfa-3270	31	25	external	external	ADJ
cjfa-3270	31	26	stakeholders	stakeholder	NOUN
cjfa-3270	31	27	.	.	PUNCT
cjfa-3270	32	1	in	in	ADP
cjfa-3270	32	2	this	this	DET
cjfa-3270	32	3	context	context	NOUN
cjfa-3270	32	4	,	,	PUNCT
cjfa-3270	32	5	the	the	DET
cjfa-3270	32	6	report	report	NOUN
cjfa-3270	32	7	information	information	NOUN
cjfa-3270	32	8	structure	structure	NOUN
cjfa-3270	32	9	is	be	AUX
cjfa-3270	32	10	crucial	crucial	ADJ
cjfa-3270	32	11	for	for	ADP
cjfa-3270	32	12	corporate	corporate	ADJ
cjfa-3270	32	13	performance	performance	NOUN
cjfa-3270	32	14	reporting	reporting	NOUN
cjfa-3270	32	15	;	;	PUNCT
cjfa-3270	32	16	and	and	CCONJ
cjfa-3270	32	17	it	it	PRON
cjfa-3270	32	18	is	be	AUX
cjfa-3270	32	19	significantly	significantly	ADV
cjfa-3270	32	20	expanding	expand	VERB
cjfa-3270	32	21	as	as	SCONJ
cjfa-3270	32	22	it	it	PRON
cjfa-3270	32	23	should	should	AUX
cjfa-3270	32	24	become	become	VERB
cjfa-3270	32	25	an	an	DET
cjfa-3270	32	26	information	information	NOUN
cjfa-3270	32	27	consensus	consensus	NOUN
cjfa-3270	32	28	satisfying	satisfy	VERB
cjfa-3270	32	29	the	the	DET
cjfa-3270	32	30	needs	need	NOUN
cjfa-3270	32	31	of	of	ADP
cjfa-3270	32	32	numerous	numerous	ADJ
cjfa-3270	32	33	stakeholders	stakeholder	NOUN
cjfa-3270	32	34	.	.	PUNCT
cjfa-3270	33	1	corporate	corporate	ADJ
cjfa-3270	33	2	reporting	reporting	NOUN
cjfa-3270	33	3	may	may	AUX
cjfa-3270	33	4	be	be	AUX
cjfa-3270	33	5	seen	see	VERB
cjfa-3270	33	6	in	in	ADP
cjfa-3270	33	7	a	a	DET
cjfa-3270	33	8	different	different	ADJ
cjfa-3270	33	9	–	–	PUNCT
cjfa-3270	33	10	holistic	holistic	ADJ
cjfa-3270	33	11	–	–	PUNCT
cjfa-3270	33	12	light	light	NOUN
cjfa-3270	33	13	due	due	ADP
cjfa-3270	33	14	to	to	ADP
cjfa-3270	33	15	frequent	frequent	ADJ
cjfa-3270	33	16	negative	negative	ADJ
cjfa-3270	33	17	assessments	assessment	NOUN
cjfa-3270	33	18	of	of	ADP
cjfa-3270	33	19	its	its	PRON
cjfa-3270	33	20	decision	decision	NOUN
cjfa-3270	33	21	making	make	VERB
cjfa-3270	33	22	usefulness	usefulness	NOUN
cjfa-3270	33	23	.	.	PUNCT
cjfa-3270	34	1	these	these	DET
cjfa-3270	34	2	assessments	assessment	NOUN
cjfa-3270	34	3	do	do	AUX
cjfa-3270	34	4	not	not	PART
cjfa-3270	34	5	instil	instil	VERB
cjfa-3270	34	6	optimism	optimism	NOUN
cjfa-3270	34	7	in	in	ADP
cjfa-3270	34	8	relation	relation	NOUN
cjfa-3270	34	9	to	to	ADP
cjfa-3270	34	10	opinions	opinion	NOUN
cjfa-3270	34	11	like	like	ADP
cjfa-3270	34	12	(	(	PUNCT
cjfa-3270	34	13	noria	noria	PROPN
cjfa-3270	34	14	2010	2010	NUM
cjfa-3270	34	15	)	)	PUNCT
cjfa-3270	34	16	”	"	PUNCT
cjfa-3270	34	17	we	we	PRON
cjfa-3270	34	18	are	be	AUX
cjfa-3270	34	19	living	live	VERB
cjfa-3270	34	20	at	at	ADP
cjfa-3270	34	21	the	the	DET
cjfa-3270	34	22	time	time	NOUN
cjfa-3270	34	23	in	in	ADP
cjfa-3270	34	24	which	which	PRON
cjfa-3270	34	25	the	the	DET
cjfa-3270	34	26	politicians	politician	NOUN
cjfa-3270	34	27	are	be	AUX
cjfa-3270	34	28	trusted	trust	VERB
cjfa-3270	34	29	more	more	ADJ
cjfa-3270	34	30	than	than	ADP
cjfa-3270	34	31	business	business	NOUN
cjfa-3270	34	32	people	people	NOUN
cjfa-3270	34	33	.	.	PUNCT
cjfa-3270	34	34	”	"	PUNCT
cjfa-3270	35	1	from	from	ADP
cjfa-3270	35	2	this	this	DET
cjfa-3270	35	3	perspective	perspective	NOUN
cjfa-3270	35	4	,	,	PUNCT
cjfa-3270	35	5	it	it	PRON
cjfa-3270	35	6	seems	seem	VERB
cjfa-3270	35	7	that	that	SCONJ
cjfa-3270	35	8	the	the	DET
cjfa-3270	35	9	emphasis	emphasis	NOUN
cjfa-3270	35	10	on	on	ADP
cjfa-3270	35	11	the	the	DET
cjfa-3270	35	12	qualitative	qualitative	ADJ
cjfa-3270	35	13	features	feature	NOUN
cjfa-3270	35	14	of	of	ADP
cjfa-3270	35	15	reporting	report	VERB
cjfa-3270	35	16	like	like	ADP
cjfa-3270	35	17	sufficiency	sufficiency	NOUN
cjfa-3270	35	18	,	,	PUNCT
cjfa-3270	35	19	reliability	reliability	NOUN
cjfa-3270	35	20	,	,	PUNCT
cjfa-3270	35	21	objectivity	objectivity	NOUN
cjfa-3270	35	22	and	and	CCONJ
cjfa-3270	35	23	credibility	credibility	NOUN
cjfa-3270	35	24	is	be	AUX
cjfa-3270	35	25	not	not	PART
cjfa-3270	35	26	strong	strong	ADJ
cjfa-3270	35	27	enough	enough	ADV
cjfa-3270	35	28	to	to	PART
cjfa-3270	35	29	argue	argue	VERB
cjfa-3270	35	30	the	the	DET
cjfa-3270	35	31	case	case	NOUN
cjfa-3270	35	32	of	of	ADP
cjfa-3270	35	33	its	its	PRON
cjfa-3270	35	34	usefulness	usefulness	NOUN
cjfa-3270	35	35	.	.	PUNCT
cjfa-3270	36	1	the	the	DET
cjfa-3270	36	2	imperative	imperative	NOUN
cjfa-3270	36	3	of	of	ADP
cjfa-3270	36	4	sustainable	sustainable	ADJ
cjfa-3270	36	5	growth	growth	NOUN
cjfa-3270	36	6	…	…	PUNCT
cjfa-3270	36	7	75	75	NUM
cjfa-3270	36	8	thus	thus	ADV
cjfa-3270	36	9	,	,	PUNCT
cjfa-3270	36	10	it	it	PRON
cjfa-3270	36	11	may	may	AUX
cjfa-3270	36	12	be	be	AUX
cjfa-3270	36	13	assumed	assume	VERB
cjfa-3270	36	14	that	that	SCONJ
cjfa-3270	36	15	the	the	DET
cjfa-3270	36	16	trend	trend	NOUN
cjfa-3270	36	17	of	of	ADP
cjfa-3270	36	18	sustainable	sustainable	ADJ
cjfa-3270	36	19	growth	growth	NOUN
cjfa-3270	36	20	and	and	CCONJ
cjfa-3270	36	21	the	the	DET
cjfa-3270	36	22	fact	fact	NOUN
cjfa-3270	36	23	that	that	SCONJ
cjfa-3270	36	24	companies	company	NOUN
cjfa-3270	36	25	operate	operate	VERB
cjfa-3270	36	26	within	within	ADP
cjfa-3270	36	27	the	the	DET
cjfa-3270	36	28	knowledge	knowledge	NOUN
cjfa-3270	36	29	based	base	VERB
cjfa-3270	36	30	economy	economy	NOUN
cjfa-3270	36	31	as	as	ADV
cjfa-3270	36	32	well	well	ADV
cjfa-3270	36	33	as	as	ADP
cjfa-3270	36	34	a	a	DET
cjfa-3270	36	35	peculiar	peculiar	ADJ
cjfa-3270	36	36	crisis	crisis	NOUN
cjfa-3270	36	37	of	of	ADP
cjfa-3270	36	38	trust	trust	NOUN
cjfa-3270	36	39	in	in	ADP
cjfa-3270	36	40	business	business	NOUN
cjfa-3270	36	41	financial	financial	ADJ
cjfa-3270	36	42	reporting	reporting	NOUN
cjfa-3270	36	43	make	make	VERB
cjfa-3270	36	44	the	the	DET
cjfa-3270	36	45	world	world	NOUN
cjfa-3270	36	46	of	of	ADP
cjfa-3270	36	47	business	business	NOUN
cjfa-3270	36	48	look	look	VERB
cjfa-3270	36	49	for	for	ADP
cjfa-3270	36	50	a	a	DET
cjfa-3270	36	51	solution	solution	NOUN
cjfa-3270	36	52	to	to	ADP
cjfa-3270	36	53	the	the	DET
cjfa-3270	36	54	situation	situation	NOUN
cjfa-3270	36	55	which	which	PRON
cjfa-3270	36	56	questions	question	VERB
cjfa-3270	36	57	the	the	DET
cjfa-3270	36	58	usefulness	usefulness	NOUN
cjfa-3270	36	59	of	of	ADP
cjfa-3270	36	60	the	the	DET
cjfa-3270	36	61	current	current	ADJ
cjfa-3270	36	62	ways	way	NOUN
cjfa-3270	36	63	of	of	ADP
cjfa-3270	36	64	communicating	communicate	VERB
cjfa-3270	36	65	important	important	ADJ
cjfa-3270	36	66	information	information	NOUN
cjfa-3270	36	67	in	in	ADP
cjfa-3270	36	68	this	this	DET
cjfa-3270	36	69	business1	business1	NOUN
cjfa-3270	36	70	.	.	PUNCT
cjfa-3270	37	1	finding	find	VERB
cjfa-3270	37	2	solutions	solution	NOUN
cjfa-3270	37	3	which	which	PRON
cjfa-3270	37	4	could	could	AUX
cjfa-3270	37	5	be	be	AUX
cjfa-3270	37	6	an	an	DET
cjfa-3270	37	7	antidote	antidote	NOUN
cjfa-3270	37	8	for	for	ADP
cjfa-3270	37	9	the	the	DET
cjfa-3270	37	10	current	current	ADJ
cjfa-3270	37	11	situation	situation	NOUN
cjfa-3270	37	12	is	be	AUX
cjfa-3270	37	13	not	not	PART
cjfa-3270	37	14	easy	easy	ADJ
cjfa-3270	37	15	.	.	PUNCT
cjfa-3270	38	1	there	there	PRON
cjfa-3270	38	2	are	be	VERB
cjfa-3270	38	3	heated	heated	ADJ
cjfa-3270	38	4	debates	debate	NOUN
cjfa-3270	38	5	within	within	ADP
cjfa-3270	38	6	the	the	DET
cjfa-3270	38	7	business	business	NOUN
cjfa-3270	38	8	related	relate	VERB
cjfa-3270	38	9	scientific	scientific	ADJ
cjfa-3270	38	10	environment	environment	NOUN
cjfa-3270	38	11	on	on	ADP
cjfa-3270	38	12	:	:	PUNCT
cjfa-3270	38	13	(	(	PUNCT
cjfa-3270	38	14	1	1	X
cjfa-3270	38	15	)	)	PUNCT
cjfa-3270	38	16	the	the	DET
cjfa-3270	38	17	need	need	NOUN
cjfa-3270	38	18	to	to	PART
cjfa-3270	38	19	extend	extend	VERB
cjfa-3270	38	20	the	the	DET
cjfa-3270	38	21	financial	financial	ADJ
cjfa-3270	38	22	reporting	reporting	NOUN
cjfa-3270	38	23	information	information	NOUN
cjfa-3270	38	24	scope	scope	NOUN
cjfa-3270	38	25	by	by	ADP
cjfa-3270	38	26	sets	set	NOUN
cjfa-3270	38	27	of	of	ADP
cjfa-3270	38	28	non	non	ADJ
cjfa-3270	38	29	-	-	ADJ
cjfa-3270	38	30	financial	financial	ADJ
cjfa-3270	38	31	information	information	NOUN
cjfa-3270	38	32	and	and	CCONJ
cjfa-3270	38	33	(	(	PUNCT
cjfa-3270	38	34	2	2	X
cjfa-3270	38	35	)	)	PUNCT
cjfa-3270	38	36	the	the	DET
cjfa-3270	38	37	need	need	NOUN
cjfa-3270	38	38	to	to	PART
cjfa-3270	38	39	make	make	VERB
cjfa-3270	38	40	reports	report	NOUN
cjfa-3270	38	41	separately	separately	ADV
cjfa-3270	38	42	describing	describe	VERB
cjfa-3270	38	43	the	the	DET
cjfa-3270	38	44	effects	effect	NOUN
cjfa-3270	38	45	of	of	ADP
cjfa-3270	38	46	corporate	corporate	ADJ
cjfa-3270	38	47	activities	activity	NOUN
cjfa-3270	38	48	on	on	ADP
cjfa-3270	38	49	environmental	environmental	ADJ
cjfa-3270	38	50	and	and	CCONJ
cjfa-3270	38	51	social	social	ADJ
cjfa-3270	38	52	planes	plane	NOUN
cjfa-3270	38	53	.	.	PUNCT
cjfa-3270	39	1	each	each	PRON
cjfa-3270	39	2	of	of	ADP
cjfa-3270	39	3	these	these	DET
cjfa-3270	39	4	solutions	solution	NOUN
cjfa-3270	39	5	,	,	PUNCT
cjfa-3270	39	6	as	as	ADP
cjfa-3270	39	7	a	a	DET
cjfa-3270	39	8	matter	matter	NOUN
cjfa-3270	39	9	of	of	ADP
cjfa-3270	39	10	principle	principle	NOUN
cjfa-3270	39	11	,	,	PUNCT
cjfa-3270	39	12	should	should	AUX
cjfa-3270	39	13	serve	serve	VERB
cjfa-3270	39	14	the	the	DET
cjfa-3270	39	15	purpose	purpose	NOUN
cjfa-3270	39	16	of	of	ADP
cjfa-3270	39	17	informing	inform	VERB
cjfa-3270	39	18	all	all	DET
cjfa-3270	39	19	the	the	DET
cjfa-3270	39	20	stakeholders	stakeholder	NOUN
cjfa-3270	39	21	that	that	PRON
cjfa-3270	39	22	the	the	DET
cjfa-3270	39	23	managements	management	NOUN
cjfa-3270	39	24	are	be	AUX
cjfa-3270	39	25	aware	aware	ADJ
cjfa-3270	39	26	of	of	ADP
cjfa-3270	39	27	multidimensionality	multidimensionality	NOUN
cjfa-3270	39	28	of	of	ADP
cjfa-3270	39	29	the	the	DET
cjfa-3270	39	30	corporate	corporate	ADJ
cjfa-3270	39	31	impact	impact	NOUN
cjfa-3270	39	32	and	and	CCONJ
cjfa-3270	39	33	that	that	SCONJ
cjfa-3270	39	34	their	their	PRON
cjfa-3270	39	35	business	business	NOUN
cjfa-3270	39	36	decisions	decision	NOUN
cjfa-3270	39	37	are	be	AUX
cjfa-3270	39	38	made	make	VERB
cjfa-3270	39	39	on	on	ADP
cjfa-3270	39	40	the	the	DET
cjfa-3270	39	41	basis	basis	NOUN
cjfa-3270	39	42	of	of	ADP
cjfa-3270	39	43	this	this	DET
cjfa-3270	39	44	very	very	ADJ
cjfa-3270	39	45	awareness	awareness	NOUN
cjfa-3270	39	46	.	.	PUNCT
cjfa-3270	40	1	irrespective	irrespective	ADV
cjfa-3270	40	2	of	of	ADP
cjfa-3270	40	3	the	the	DET
cjfa-3270	40	4	adopted	adopt	VERB
cjfa-3270	40	5	solution	solution	NOUN
cjfa-3270	40	6	,	,	PUNCT
cjfa-3270	40	7	companies	company	NOUN
cjfa-3270	40	8	reporting	report	VERB
cjfa-3270	40	9	on	on	ADP
cjfa-3270	40	10	their	their	PRON
cjfa-3270	40	11	performance	performance	NOUN
cjfa-3270	40	12	incur	incur	NOUN
cjfa-3270	40	13	substantial	substantial	ADJ
cjfa-3270	40	14	costs	cost	NOUN
cjfa-3270	40	15	.	.	PUNCT
cjfa-3270	41	1	moreover	moreover	ADV
cjfa-3270	41	2	,	,	PUNCT
cjfa-3270	41	3	when	when	SCONJ
cjfa-3270	41	4	creating	create	VERB
cjfa-3270	41	5	a	a	DET
cjfa-3270	41	6	set	set	NOUN
cjfa-3270	41	7	of	of	ADP
cjfa-3270	41	8	information	information	NOUN
cjfa-3270	41	9	going	go	VERB
cjfa-3270	41	10	far	far	ADV
cjfa-3270	41	11	beyond	beyond	ADP
cjfa-3270	41	12	the	the	DET
cjfa-3270	41	13	information	information	NOUN
cjfa-3270	41	14	presented	present	VERB
cjfa-3270	41	15	in	in	ADP
cjfa-3270	41	16	the	the	DET
cjfa-3270	41	17	form	form	NOUN
cjfa-3270	41	18	of	of	ADP
cjfa-3270	41	19	financial	financial	ADJ
cjfa-3270	41	20	reporting	reporting	NOUN
cjfa-3270	41	21	(	(	PUNCT
cjfa-3270	41	22	even	even	ADV
cjfa-3270	41	23	if	if	SCONJ
cjfa-3270	41	24	it	it	PRON
cjfa-3270	41	25	is	be	AUX
cjfa-3270	41	26	particularly	particularly	ADV
cjfa-3270	41	27	expensive	expensive	ADJ
cjfa-3270	41	28	and	and	CCONJ
cjfa-3270	41	29	made	make	VERB
cjfa-3270	41	30	in	in	ADP
cjfa-3270	41	31	compliance	compliance	NOUN
cjfa-3270	41	32	with	with	ADP
cjfa-3270	41	33	the	the	DET
cjfa-3270	41	34	international	international	ADJ
cjfa-3270	41	35	financial	financial	ADJ
cjfa-3270	41	36	reporting	reporting	NOUN
cjfa-3270	41	37	standards	standard	NOUN
cjfa-3270	41	38	)	)	PUNCT
cjfa-3270	41	39	,	,	PUNCT
cjfa-3270	41	40	the	the	DET
cjfa-3270	41	41	companies	company	NOUN
cjfa-3270	41	42	have	have	VERB
cjfa-3270	41	43	to	to	PART
cjfa-3270	41	44	provide	provide	VERB
cjfa-3270	41	45	a	a	DET
cjfa-3270	41	46	reliable	reliable	ADJ
cjfa-3270	41	47	description	description	NOUN
cjfa-3270	41	48	of	of	ADP
cjfa-3270	41	49	the	the	DET
cjfa-3270	41	50	issues	issue	NOUN
cjfa-3270	41	51	which	which	PRON
cjfa-3270	41	52	are	be	AUX
cjfa-3270	41	53	hardly	hardly	ADV
cjfa-3270	41	54	measurable	measurable	ADJ
cjfa-3270	41	55	and	and	CCONJ
cjfa-3270	41	56	difficult	difficult	ADJ
cjfa-3270	41	57	to	to	PART
cjfa-3270	41	58	communicate	communicate	VERB
cjfa-3270	41	59	easily	easily	ADV
cjfa-3270	41	60	,	,	PUNCT
cjfa-3270	41	61	but	but	CCONJ
cjfa-3270	41	62	always	always	ADV
cjfa-3270	41	63	subjectively	subjectively	ADV
cjfa-3270	41	64	assessed	assess	VERB
cjfa-3270	41	65	by	by	ADP
cjfa-3270	41	66	different	different	ADJ
cjfa-3270	41	67	stakeholders	stakeholder	NOUN
cjfa-3270	41	68	.	.	PUNCT
cjfa-3270	42	1	the	the	DET
cjfa-3270	42	2	documentation	documentation	NOUN
cjfa-3270	42	3	of	of	ADP
cjfa-3270	42	4	an	an	DET
cjfa-3270	42	5	effort	effort	NOUN
cjfa-3270	42	6	made	make	VERB
cjfa-3270	42	7	in	in	ADP
cjfa-3270	42	8	order	order	NOUN
cjfa-3270	42	9	to	to	PART
cjfa-3270	42	10	implement	implement	VERB
cjfa-3270	42	11	the	the	DET
cjfa-3270	42	12	idea	idea	NOUN
cjfa-3270	42	13	of	of	ADP
cjfa-3270	42	14	sustainable	sustainable	ADJ
cjfa-3270	42	15	growth	growth	NOUN
cjfa-3270	42	16	seems	seem	VERB
cjfa-3270	42	17	to	to	PART
cjfa-3270	42	18	be	be	AUX
cjfa-3270	42	19	as	as	ADV
cjfa-3270	42	20	difficult	difficult	ADJ
cjfa-3270	42	21	as	as	ADP
cjfa-3270	42	22	the	the	DET
cjfa-3270	42	23	implementation	implementation	NOUN
cjfa-3270	42	24	of	of	ADP
cjfa-3270	42	25	the	the	DET
cjfa-3270	42	26	idea	idea	NOUN
cjfa-3270	42	27	of	of	ADP
cjfa-3270	42	28	sustainable	sustainable	ADJ
cjfa-3270	42	29	growth	growth	NOUN
cjfa-3270	42	30	itself	itself	PRON
cjfa-3270	42	31	.	.	PUNCT
cjfa-3270	43	1	putting	put	VERB
cjfa-3270	43	2	the	the	DET
cjfa-3270	43	3	decision	decision	NOUN
cjfa-3270	43	4	emphasis	emphasis	NOUN
cjfa-3270	43	5	on	on	ADP
cjfa-3270	43	6	one	one	NUM
cjfa-3270	43	7	plane	plane	NOUN
cjfa-3270	43	8	may	may	AUX
cjfa-3270	43	9	distort	distort	VERB
cjfa-3270	43	10	the	the	DET
cjfa-3270	43	11	efforts	effort	NOUN
cjfa-3270	43	12	made	make	VERB
cjfa-3270	43	13	on	on	ADP
cjfa-3270	43	14	the	the	DET
cjfa-3270	43	15	other	other	ADJ
cjfa-3270	43	16	,	,	PUNCT
cjfa-3270	43	17	and	and	CCONJ
cjfa-3270	43	18	likewise	likewise	ADV
cjfa-3270	43	19	:	:	PUNCT
cjfa-3270	43	20	putting	put	VERB
cjfa-3270	43	21	the	the	DET
cjfa-3270	43	22	informative	informative	ADJ
cjfa-3270	43	23	(	(	PUNCT
cjfa-3270	43	24	presentation	presentation	NOUN
cjfa-3270	43	25	)	)	PUNCT
cjfa-3270	43	26	emphasis	emphasis	NOUN
cjfa-3270	43	27	on	on	ADP
cjfa-3270	43	28	one	one	NUM
cjfa-3270	43	29	plane	plane	NOUN
cjfa-3270	43	30	may	may	AUX
cjfa-3270	43	31	do	do	VERB
cjfa-3270	43	32	harm	harm	NOUN
cjfa-3270	43	33	to	to	ADP
cjfa-3270	43	34	the	the	DET
cjfa-3270	43	35	other	other	ADJ
cjfa-3270	43	36	.	.	PUNCT
cjfa-3270	44	1	in	in	ADP
cjfa-3270	44	2	view	view	NOUN
cjfa-3270	44	3	of	of	ADP
cjfa-3270	44	4	this	this	PRON
cjfa-3270	44	5	,	,	PUNCT
cjfa-3270	44	6	there	there	PRON
cjfa-3270	44	7	is	be	VERB
cjfa-3270	44	8	still	still	ADV
cjfa-3270	44	9	some	some	DET
cjfa-3270	44	10	risk	risk	NOUN
cjfa-3270	44	11	related	relate	VERB
cjfa-3270	44	12	to	to	ADP
cjfa-3270	44	13	the	the	DET
cjfa-3270	44	14	information	information	NOUN
cjfa-3270	44	15	structure	structure	NOUN
cjfa-3270	44	16	,	,	PUNCT
cjfa-3270	44	17	quality	quality	NOUN
cjfa-3270	44	18	and	and	CCONJ
cjfa-3270	44	19	usefulness	usefulness	NOUN
cjfa-3270	44	20	of	of	ADP
cjfa-3270	44	21	reports	report	NOUN
cjfa-3270	44	22	on	on	ADP
cjfa-3270	44	23	corporate	corporate	ADJ
cjfa-3270	44	24	performance	performance	NOUN
cjfa-3270	44	25	made	make	VERB
cjfa-3270	44	26	by	by	ADP
cjfa-3270	44	27	companies	company	NOUN
cjfa-3270	44	28	operating	operate	VERB
cjfa-3270	44	29	within	within	ADP
cjfa-3270	44	30	the	the	DET
cjfa-3270	44	31	trend	trend	NOUN
cjfa-3270	44	32	of	of	ADP
cjfa-3270	44	33	sustainable	sustainable	ADJ
cjfa-3270	44	34	growth	growth	NOUN
cjfa-3270	44	35	.	.	PUNCT
cjfa-3270	45	1	it	it	PRON
cjfa-3270	45	2	may	may	AUX
cjfa-3270	45	3	be	be	AUX
cjfa-3270	45	4	noticed	notice	VERB
cjfa-3270	45	5	that	that	SCONJ
cjfa-3270	45	6	its	its	PRON
cjfa-3270	45	7	factors	factor	NOUN
cjfa-3270	45	8	are	be	AUX
cjfa-3270	45	9	multiplying	multiply	VERB
cjfa-3270	45	10	geometrically	geometrically	ADV
cjfa-3270	45	11	in	in	ADP
cjfa-3270	45	12	relation	relation	NOUN
cjfa-3270	45	13	to	to	ADP
cjfa-3270	45	14	the	the	DET
cjfa-3270	45	15	degree	degree	NOUN
cjfa-3270	45	16	of	of	ADP
cjfa-3270	45	17	extension	extension	NOUN
cjfa-3270	45	18	of	of	ADP
cjfa-3270	45	19	corporate	corporate	ADJ
cjfa-3270	45	20	reporting	reporting	NOUN
cjfa-3270	45	21	informative	informative	ADJ
cjfa-3270	45	22	structure	structure	NOUN
cjfa-3270	45	23	.	.	PUNCT
cjfa-3270	46	1	1	1	NUM
cjfa-3270	46	2	 	 	SPACE
cjfa-3270	46	3	see	see	VERB
cjfa-3270	46	4	more	more	ADJ
cjfa-3270	46	5	on	on	ADP
cjfa-3270	46	6	the	the	DET
cjfa-3270	46	7	role	role	NOUN
cjfa-3270	46	8	of	of	ADP
cjfa-3270	46	9	accounting	accounting	NOUN
cjfa-3270	46	10	and	and	CCONJ
cjfa-3270	46	11	the	the	PRON
cjfa-3270	46	12	of	of	ADP
cjfa-3270	46	13	science	science	NOUN
cjfa-3270	46	14	accounting	account	VERB
cjfa-3270	46	15	in	in	ADP
cjfa-3270	46	16	face	face	NOUN
cjfa-3270	46	17	of	of	ADP
cjfa-3270	46	18	these	these	DET
cjfa-3270	46	19	determinants	determinant	NOUN
cjfa-3270	46	20	:	:	PUNCT
cjfa-3270	46	21	(	(	PUNCT
cjfa-3270	46	22	karmańska	karmańska	NOUN
cjfa-3270	46	23	2013	2013	NUM
cjfa-3270	46	24	)	)	PUNCT
cjfa-3270	46	25	.	.	PUNCT
cjfa-3270	47	1	anna	anna	PROPN
cjfa-3270	47	2	karmańska76	karmańska76	VERB
cjfa-3270	47	3	the	the	DET
cjfa-3270	47	4	research	research	NOUN
cjfa-3270	47	5	methodology	methodology	NOUN
cjfa-3270	47	6	and	and	CCONJ
cjfa-3270	47	7	the	the	DET
cjfa-3270	47	8	course	course	NOUN
cjfa-3270	47	9	of	of	ADP
cjfa-3270	47	10	the	the	DET
cjfa-3270	47	11	research	research	NOUN
cjfa-3270	47	12	process	process	NOUN
cjfa-3270	47	13	the	the	DET
cjfa-3270	47	14	article	article	NOUN
cjfa-3270	47	15	identifies	identify	VERB
cjfa-3270	47	16	and	and	CCONJ
cjfa-3270	47	17	discusses	discuss	VERB
cjfa-3270	47	18	synthetically	synthetically	ADV
cjfa-3270	47	19	three	three	NUM
cjfa-3270	47	20	eras	era	NOUN
cjfa-3270	47	21	in	in	ADP
cjfa-3270	47	22	the	the	DET
cjfa-3270	47	23	corporate	corporate	ADJ
cjfa-3270	47	24	development	development	NOUN
cjfa-3270	47	25	reporting	reporting	NOUN
cjfa-3270	47	26	.	.	PUNCT
cjfa-3270	48	1	the	the	DET
cjfa-3270	48	2	basic	basic	ADJ
cjfa-3270	48	3	method	method	NOUN
cjfa-3270	48	4	used	use	VERB
cjfa-3270	48	5	in	in	ADP
cjfa-3270	48	6	the	the	DET
cjfa-3270	48	7	process	process	NOUN
cjfa-3270	48	8	of	of	ADP
cjfa-3270	48	9	writing	writing	NOUN
cjfa-3270	48	10	was	be	AUX
cjfa-3270	48	11	a	a	DET
cjfa-3270	48	12	critical	critical	ADJ
cjfa-3270	48	13	analysis	analysis	NOUN
cjfa-3270	48	14	of	of	ADP
cjfa-3270	48	15	literature	literature	NOUN
cjfa-3270	48	16	concerning	concern	VERB
cjfa-3270	48	17	the	the	DET
cjfa-3270	48	18	standards	standard	NOUN
cjfa-3270	48	19	of	of	ADP
cjfa-3270	48	20	financial	financial	ADJ
cjfa-3270	48	21	reporting	reporting	NOUN
cjfa-3270	48	22	and	and	CCONJ
cjfa-3270	48	23	the	the	DET
cjfa-3270	48	24	development	development	NOUN
cjfa-3270	48	25	of	of	ADP
cjfa-3270	48	26	corporate	corporate	ADJ
cjfa-3270	48	27	reporting	reporting	NOUN
cjfa-3270	48	28	standards	standard	NOUN
cjfa-3270	48	29	as	as	ADV
cjfa-3270	48	30	well	well	ADV
cjfa-3270	48	31	as	as	ADP
cjfa-3270	48	32	own	own	ADJ
cjfa-3270	48	33	over	over	ADP
cjfa-3270	48	34	the	the	DET
cjfa-3270	48	35	time	time	NOUN
cjfa-3270	48	36	observations	observation	NOUN
cjfa-3270	48	37	based	base	VERB
cjfa-3270	48	38	on	on	ADP
cjfa-3270	48	39	different	different	ADJ
cjfa-3270	48	40	case	case	NOUN
cjfa-3270	48	41	studies	study	VERB
cjfa-3270	48	42	analysis	analysis	NOUN
cjfa-3270	48	43	.	.	PUNCT
cjfa-3270	49	1	three	three	NUM
cjfa-3270	49	2	eras	era	NOUN
cjfa-3270	49	3	of	of	ADP
cjfa-3270	49	4	corporate	corporate	ADJ
cjfa-3270	49	5	reporting	reporting	NOUN
cjfa-3270	49	6	development	development	NOUN
cjfa-3270	49	7	preceding	precede	VERB
cjfa-3270	49	8	the	the	DET
cjfa-3270	49	9	era	era	NOUN
cjfa-3270	49	10	of	of	ADP
cjfa-3270	49	11	imperative	imperative	NOUN
cjfa-3270	49	12	of	of	ADP
cjfa-3270	49	13	reporting	report	VERB
cjfa-3270	49	14	within	within	ADP
cjfa-3270	49	15	the	the	DET
cjfa-3270	49	16	trend	trend	NOUN
cjfa-3270	49	17	of	of	ADP
cjfa-3270	49	18	sustainable	sustainable	ADJ
cjfa-3270	49	19	growth	growth	NOUN
cjfa-3270	49	20	historically	historically	ADV
cjfa-3270	49	21	,	,	PUNCT
cjfa-3270	49	22	corporate	corporate	ADJ
cjfa-3270	49	23	performance	performance	NOUN
cjfa-3270	49	24	reporting	reporting	NOUN
cjfa-3270	49	25	has	have	AUX
cjfa-3270	49	26	been	be	AUX
cjfa-3270	49	27	changing	change	VERB
cjfa-3270	49	28	at	at	ADP
cjfa-3270	49	29	a	a	DET
cjfa-3270	49	30	different	different	ADJ
cjfa-3270	49	31	pace	pace	NOUN
cjfa-3270	49	32	,	,	PUNCT
cjfa-3270	49	33	but	but	CCONJ
cjfa-3270	49	34	always	always	ADV
cjfa-3270	49	35	in	in	ADP
cjfa-3270	49	36	one	one	NUM
cjfa-3270	49	37	and	and	CCONJ
cjfa-3270	49	38	the	the	DET
cjfa-3270	49	39	same	same	ADJ
cjfa-3270	49	40	direction	direction	NOUN
cjfa-3270	49	41	set	set	VERB
cjfa-3270	49	42	by	by	ADP
cjfa-3270	49	43	the	the	DET
cjfa-3270	49	44	group	group	NOUN
cjfa-3270	49	45	of	of	ADP
cjfa-3270	49	46	external	external	ADJ
cjfa-3270	49	47	stakeholders	stakeholder	NOUN
cjfa-3270	49	48	.	.	PUNCT
cjfa-3270	50	1	reporting	reporting	NOUN
cjfa-3270	50	2	looked	look	VERB
cjfa-3270	50	3	different	different	ADJ
cjfa-3270	50	4	in	in	ADP
cjfa-3270	50	5	the	the	DET
cjfa-3270	50	6	period	period	NOUN
cjfa-3270	50	7	when	when	SCONJ
cjfa-3270	50	8	it	it	PRON
cjfa-3270	50	9	virtually	virtually	ADV
cjfa-3270	50	10	served	serve	VERB
cjfa-3270	50	11	at	at	ADP
cjfa-3270	50	12	first	first	ADJ
cjfa-3270	50	13	only	only	ADV
cjfa-3270	50	14	one	one	NUM
cjfa-3270	50	15	owner	owner	NOUN
cjfa-3270	50	16	of	of	ADP
cjfa-3270	50	17	the	the	DET
cjfa-3270	50	18	company	company	NOUN
cjfa-3270	50	19	,	,	PUNCT
cjfa-3270	50	20	it	it	PRON
cjfa-3270	50	21	changed	change	VERB
cjfa-3270	50	22	when	when	SCONJ
cjfa-3270	50	23	there	there	PRON
cjfa-3270	50	24	were	be	VERB
cjfa-3270	50	25	many	many	ADJ
cjfa-3270	50	26	owners	owner	NOUN
cjfa-3270	50	27	and	and	CCONJ
cjfa-3270	50	28	was	be	AUX
cjfa-3270	50	29	still	still	ADV
cjfa-3270	50	30	different	different	ADJ
cjfa-3270	50	31	when	when	SCONJ
cjfa-3270	50	32	the	the	DET
cjfa-3270	50	33	owners	owner	NOUN
cjfa-3270	50	34	were	be	AUX
cjfa-3270	50	35	unknown	unknown	ADJ
cjfa-3270	50	36	and	and	CCONJ
cjfa-3270	50	37	could	could	AUX
cjfa-3270	50	38	change	change	VERB
cjfa-3270	50	39	practically	practically	ADV
cjfa-3270	50	40	every	every	PRON
cjfa-3270	50	41	day	day	NOUN
cjfa-3270	50	42	.	.	PUNCT
cjfa-3270	51	1	corporate	corporate	ADJ
cjfa-3270	51	2	performance	performance	NOUN
cjfa-3270	51	3	reporting	reporting	NOUN
cjfa-3270	51	4	was	be	AUX
cjfa-3270	51	5	different	different	ADJ
cjfa-3270	51	6	when	when	SCONJ
cjfa-3270	51	7	the	the	DET
cjfa-3270	51	8	owners	owner	NOUN
cjfa-3270	51	9	expected	expect	VERB
cjfa-3270	51	10	some	some	DET
cjfa-3270	51	11	retrospective	retrospective	ADJ
cjfa-3270	51	12	information	information	NOUN
cjfa-3270	51	13	and	and	CCONJ
cjfa-3270	51	14	they	they	PRON
cjfa-3270	51	15	made	make	VERB
cjfa-3270	51	16	the	the	DET
cjfa-3270	51	17	analyses	analysis	NOUN
cjfa-3270	51	18	of	of	ADP
cjfa-3270	51	19	determinants	determinant	NOUN
cjfa-3270	51	20	and	and	CCONJ
cjfa-3270	51	21	prospects	prospect	NOUN
cjfa-3270	51	22	on	on	ADP
cjfa-3270	51	23	their	their	PRON
cjfa-3270	51	24	own	own	ADJ
cjfa-3270	51	25	,	,	PUNCT
cjfa-3270	51	26	applying	apply	VERB
cjfa-3270	51	27	them	they	PRON
cjfa-3270	51	28	when	when	SCONJ
cjfa-3270	51	29	making	make	VERB
cjfa-3270	51	30	decisions	decision	NOUN
cjfa-3270	51	31	.	.	PUNCT
cjfa-3270	52	1	that	that	DET
cjfa-3270	52	2	period	period	NOUN
cjfa-3270	52	3	is	be	AUX
cjfa-3270	52	4	,	,	PUNCT
cjfa-3270	52	5	to	to	ADP
cjfa-3270	52	6	a	a	DET
cjfa-3270	52	7	large	large	ADJ
cjfa-3270	52	8	extent	extent	NOUN
cjfa-3270	52	9	,	,	PUNCT
cjfa-3270	52	10	over	over	ADV
cjfa-3270	52	11	now	now	ADV
cjfa-3270	52	12	.	.	PUNCT
cjfa-3270	53	1	a	a	DET
cjfa-3270	53	2	broadly	broadly	ADV
cjfa-3270	53	3	perceived	perceive	VERB
cjfa-3270	53	4	owner	owner	NOUN
cjfa-3270	53	5	or	or	CCONJ
cjfa-3270	53	6	investor	investor	NOUN
cjfa-3270	53	7	does	do	AUX
cjfa-3270	53	8	not	not	PART
cjfa-3270	53	9	want	want	VERB
cjfa-3270	53	10	any	any	ADV
cjfa-3270	53	11	longer	long	ADV
cjfa-3270	53	12	to	to	PART
cjfa-3270	53	13	focus	focus	VERB
cjfa-3270	53	14	on	on	ADP
cjfa-3270	53	15	analyses	analysis	NOUN
cjfa-3270	53	16	,	,	PUNCT
cjfa-3270	53	17	which	which	PRON
cjfa-3270	53	18	require	require	VERB
cjfa-3270	53	19	much	much	ADJ
cjfa-3270	53	20	time	time	NOUN
cjfa-3270	53	21	and	and	CCONJ
cjfa-3270	53	22	a	a	DET
cjfa-3270	53	23	thorough	thorough	ADJ
cjfa-3270	53	24	knowledge	knowledge	NOUN
cjfa-3270	53	25	of	of	ADP
cjfa-3270	53	26	the	the	DET
cjfa-3270	53	27	area	area	NOUN
cjfa-3270	53	28	of	of	ADP
cjfa-3270	53	29	reporting	reporting	NOUN
cjfa-3270	53	30	:	:	PUNCT
cjfa-3270	53	31	construction	construction	NOUN
cjfa-3270	53	32	principles	principle	NOUN
cjfa-3270	53	33	,	,	PUNCT
cjfa-3270	53	34	information	information	NOUN
cjfa-3270	53	35	capacity	capacity	NOUN
cjfa-3270	53	36	and	and	CCONJ
cjfa-3270	53	37	evaluation	evaluation	NOUN
cjfa-3270	53	38	of	of	ADP
cjfa-3270	53	39	items	item	NOUN
cjfa-3270	53	40	included	include	VERB
cjfa-3270	53	41	in	in	ADP
cjfa-3270	53	42	the	the	DET
cjfa-3270	53	43	reports	report	NOUN
cjfa-3270	53	44	.	.	PUNCT
cjfa-3270	54	1	following	follow	VERB
cjfa-3270	54	2	the	the	DET
cjfa-3270	54	3	rule	rule	NOUN
cjfa-3270	54	4	:	:	PUNCT
cjfa-3270	54	5	“	"	PUNCT
cjfa-3270	54	6	time	time	NOUN
cjfa-3270	54	7	is	be	AUX
cjfa-3270	54	8	money	money	NOUN
cjfa-3270	54	9	”	"	PUNCT
cjfa-3270	54	10	,	,	PUNCT
cjfa-3270	54	11	a	a	DET
cjfa-3270	54	12	present	present	ADJ
cjfa-3270	54	13	stakeholder	stakeholder	NOUN
cjfa-3270	54	14	-	-	PUNCT
cjfa-3270	54	15	cum	cum	NOUN
cjfa-3270	54	16	-	-	PUNCT
cjfa-3270	54	17	investor	investor	NOUN
cjfa-3270	54	18	is	be	AUX
cjfa-3270	54	19	awaiting	await	VERB
cjfa-3270	54	20	the	the	DET
cjfa-3270	54	21	information	information	NOUN
cjfa-3270	54	22	which	which	PRON
cjfa-3270	54	23	has	have	AUX
cjfa-3270	54	24	already	already	ADV
cjfa-3270	54	25	been	be	AUX
cjfa-3270	54	26	processed	process	VERB
cjfa-3270	54	27	and	and	CCONJ
cjfa-3270	54	28	meets	meet	VERB
cjfa-3270	54	29	his	his	PRON
cjfa-3270	54	30	information	information	NOUN
cjfa-3270	54	31	needs	need	NOUN
cjfa-3270	54	32	.	.	PUNCT
cjfa-3270	55	1	this	this	PRON
cjfa-3270	55	2	,	,	PUNCT
cjfa-3270	55	3	probably	probably	ADV
cjfa-3270	55	4	most	most	ADV
cjfa-3270	55	5	important	important	ADJ
cjfa-3270	55	6	and	and	CCONJ
cjfa-3270	55	7	thinking	think	VERB
cjfa-3270	55	8	in	in	ADP
cjfa-3270	55	9	this	this	DET
cjfa-3270	55	10	way	way	NOUN
cjfa-3270	55	11	,	,	PUNCT
cjfa-3270	55	12	group	group	NOUN
cjfa-3270	55	13	of	of	ADP
cjfa-3270	55	14	external	external	ADJ
cjfa-3270	55	15	stakeholders	stakeholder	NOUN
cjfa-3270	55	16	was	be	AUX
cjfa-3270	55	17	joined	join	VERB
cjfa-3270	55	18	by	by	ADP
cjfa-3270	55	19	other	other	ADJ
cjfa-3270	55	20	groups	group	NOUN
cjfa-3270	55	21	of	of	ADP
cjfa-3270	55	22	stakeholders	stakeholder	NOUN
cjfa-3270	55	23	after	after	ADP
cjfa-3270	55	24	some	some	DET
cjfa-3270	55	25	time	time	NOUN
cjfa-3270	55	26	(	(	PUNCT
cjfa-3270	55	27	creditors	creditor	NOUN
cjfa-3270	55	28	,	,	PUNCT
cjfa-3270	55	29	partners	partner	NOUN
cjfa-3270	55	30	,	,	PUNCT
cjfa-3270	55	31	workers	worker	NOUN
cjfa-3270	55	32	,	,	PUNCT
cjfa-3270	55	33	different	different	ADJ
cjfa-3270	55	34	institutions	institution	NOUN
cjfa-3270	55	35	and	and	CCONJ
cjfa-3270	55	36	even	even	ADV
cjfa-3270	55	37	the	the	DET
cjfa-3270	55	38	whole	whole	ADJ
cjfa-3270	55	39	community	community	NOUN
cjfa-3270	55	40	in	in	ADP
cjfa-3270	55	41	which	which	PRON
cjfa-3270	55	42	the	the	DET
cjfa-3270	55	43	company	company	NOUN
cjfa-3270	55	44	operates	operate	VERB
cjfa-3270	55	45	)	)	PUNCT
cjfa-3270	55	46	.	.	PUNCT
cjfa-3270	56	1	each	each	PRON
cjfa-3270	56	2	of	of	ADP
cjfa-3270	56	3	these	these	DET
cjfa-3270	56	4	groups	group	NOUN
cjfa-3270	56	5	has	have	AUX
cjfa-3270	56	6	become	become	VERB
cjfa-3270	56	7	equally	equally	ADV
cjfa-3270	56	8	important	important	ADJ
cjfa-3270	56	9	for	for	ADP
cjfa-3270	56	10	the	the	DET
cjfa-3270	56	11	corporate	corporate	ADJ
cjfa-3270	56	12	business	business	NOUN
cjfa-3270	56	13	,	,	PUNCT
cjfa-3270	56	14	but	but	CCONJ
cjfa-3270	56	15	each	each	PRON
cjfa-3270	56	16	of	of	ADP
cjfa-3270	56	17	them	they	PRON
cjfa-3270	56	18	expects	expect	VERB
cjfa-3270	56	19	the	the	DET
cjfa-3270	56	20	company	company	NOUN
cjfa-3270	56	21	to	to	PART
cjfa-3270	56	22	report	report	VERB
cjfa-3270	56	23	the	the	DET
cjfa-3270	56	24	performance	performance	NOUN
cjfa-3270	56	25	adequately	adequately	ADV
cjfa-3270	56	26	to	to	ADP
cjfa-3270	56	27	their	their	PRON
cjfa-3270	56	28	utilitarian	utilitarian	ADJ
cjfa-3270	56	29	information	information	NOUN
cjfa-3270	56	30	needs	need	VERB
cjfa-3270	56	31	.	.	PUNCT
cjfa-3270	57	1	this	this	DET
cjfa-3270	57	2	results	result	VERB
cjfa-3270	57	3	in	in	ADP
cjfa-3270	57	4	the	the	DET
cjfa-3270	57	5	changes	change	NOUN
cjfa-3270	57	6	in	in	ADP
cjfa-3270	57	7	reporting	reporting	NOUN
cjfa-3270	57	8	of	of	ADP
cjfa-3270	57	9	companies	company	NOUN
cjfa-3270	57	10	(	(	PUNCT
cjfa-3270	57	11	organisations	organisation	NOUN
cjfa-3270	57	12	)	)	PUNCT
cjfa-3270	57	13	and	and	CCONJ
cjfa-3270	57	14	the	the	DET
cjfa-3270	57	15	information	information	NOUN
cjfa-3270	57	16	capacity	capacity	NOUN
cjfa-3270	57	17	is	be	AUX
cjfa-3270	57	18	in	in	ADP
cjfa-3270	57	19	no	no	DET
cjfa-3270	57	20	way	way	NOUN
cjfa-3270	57	21	being	be	AUX
cjfa-3270	57	22	reduced	reduce	VERB
cjfa-3270	57	23	,	,	PUNCT
cjfa-3270	57	24	on	on	ADP
cjfa-3270	57	25	the	the	DET
cjfa-3270	57	26	contrary	contrary	ADJ
cjfa-3270	57	27	–	–	PUNCT
cjfa-3270	57	28	it	it	PRON
cjfa-3270	57	29	is	be	AUX
cjfa-3270	57	30	being	be	AUX
cjfa-3270	57	31	extended	extend	VERB
cjfa-3270	57	32	.	.	PUNCT
cjfa-3270	58	1	the	the	DET
cjfa-3270	58	2	size	size	NOUN
cjfa-3270	58	3	of	of	ADP
cjfa-3270	58	4	the	the	DET
cjfa-3270	58	5	information	information	NOUN
cjfa-3270	58	6	scope	scope	NOUN
cjfa-3270	58	7	extension	extension	NOUN
cjfa-3270	58	8	of	of	ADP
cjfa-3270	58	9	corporate	corporate	ADJ
cjfa-3270	58	10	reporting	reporting	NOUN
cjfa-3270	58	11	is	be	AUX
cjfa-3270	58	12	becoming	become	VERB
cjfa-3270	58	13	so	so	ADV
cjfa-3270	58	14	significant	significant	ADJ
cjfa-3270	58	15	that	that	SCONJ
cjfa-3270	58	16	the	the	DET
cjfa-3270	58	17	very	very	ADJ
cjfa-3270	58	18	fact	fact	NOUN
cjfa-3270	58	19	of	of	ADP
cjfa-3270	58	20	extension	extension	NOUN
cjfa-3270	58	21	may	may	AUX
cjfa-3270	58	22	be	be	AUX
cjfa-3270	58	23	perceived	perceive	VERB
cjfa-3270	58	24	as	as	ADP
cjfa-3270	58	25	a	a	DET
cjfa-3270	58	26	threat	threat	NOUN
cjfa-3270	58	27	with	with	ADP
cjfa-3270	58	28	the	the	DET
cjfa-3270	58	29	“	"	PUNCT
cjfa-3270	58	30	triumph	triumph	NOUN
cjfa-3270	58	31	of	of	ADP
cjfa-3270	58	32	form	form	NOUN
cjfa-3270	58	33	over	over	ADP
cjfa-3270	58	34	content	content	NOUN
cjfa-3270	58	35	”	"	PUNCT
cjfa-3270	58	36	and	and	CCONJ
cjfa-3270	58	37	“	"	PUNCT
cjfa-3270	58	38	a	a	DET
cjfa-3270	58	39	lower	low	ADJ
cjfa-3270	58	40	quality	quality	NOUN
cjfa-3270	58	41	of	of	ADP
cjfa-3270	58	42	infor	infor	PROPN
cjfa-3270	58	43	the	the	DET
cjfa-3270	58	44	imperative	imperative	NOUN
cjfa-3270	58	45	of	of	ADP
cjfa-3270	58	46	sustainable	sustainable	ADJ
cjfa-3270	58	47	growth	growth	NOUN
cjfa-3270	58	48	…	…	PUNCT
cjfa-3270	58	49	77	77	NUM
cjfa-3270	58	50	mation	mation	NOUN
cjfa-3270	58	51	transmission	transmission	NOUN
cjfa-3270	58	52	”	"	PUNCT
cjfa-3270	58	53	,	,	PUNCT
cjfa-3270	58	54	which	which	PRON
cjfa-3270	58	55	is	be	AUX
cjfa-3270	58	56	based	base	VERB
cjfa-3270	58	57	on	on	ADP
cjfa-3270	58	58	increasingly	increasingly	ADV
cjfa-3270	58	59	large	large	ADJ
cjfa-3270	58	60	scope	scope	NOUN
cjfa-3270	58	61	of	of	ADP
cjfa-3270	58	62	“	"	PUNCT
cjfa-3270	58	63	subjective	subjective	ADJ
cjfa-3270	58	64	selection	selection	NOUN
cjfa-3270	58	65	”	"	PUNCT
cjfa-3270	58	66	and	and	CCONJ
cjfa-3270	58	67	increasingly	increasingly	ADV
cjfa-3270	58	68	high	high	ADJ
cjfa-3270	58	69	level	level	NOUN
cjfa-3270	58	70	of	of	ADP
cjfa-3270	58	71	“	"	PUNCT
cjfa-3270	58	72	source	source	NOUN
cjfa-3270	58	73	information	information	NOUN
cjfa-3270	58	74	processing	processing	NOUN
cjfa-3270	58	75	.	.	PUNCT
cjfa-3270	58	76	”	"	PUNCT
cjfa-3270	59	1	on	on	ADP
cjfa-3270	59	2	the	the	DET
cjfa-3270	59	3	basis	basis	NOUN
cjfa-3270	59	4	of	of	ADP
cjfa-3270	59	5	the	the	DET
cjfa-3270	59	6	observation	observation	NOUN
cjfa-3270	59	7	of	of	ADP
cjfa-3270	59	8	the	the	DET
cjfa-3270	59	9	changes	change	NOUN
cjfa-3270	59	10	in	in	ADP
cjfa-3270	59	11	reporting	report	VERB
cjfa-3270	59	12	on	on	ADP
cjfa-3270	59	13	corporate	corporate	ADJ
cjfa-3270	59	14	(	(	PUNCT
cjfa-3270	59	15	organisation	organisation	NOUN
cjfa-3270	59	16	)	)	PUNCT
cjfa-3270	59	17	performance	performance	NOUN
cjfa-3270	59	18	,	,	PUNCT
cjfa-3270	59	19	one	one	PRON
cjfa-3270	59	20	can	can	AUX
cjfa-3270	59	21	indicate	indicate	VERB
cjfa-3270	59	22	a	a	DET
cjfa-3270	59	23	few	few	ADJ
cjfa-3270	59	24	eras	era	NOUN
cjfa-3270	59	25	(	(	PUNCT
cjfa-3270	59	26	stages	stage	NOUN
cjfa-3270	59	27	)	)	PUNCT
cjfa-3270	59	28	of	of	ADP
cjfa-3270	59	29	corporate	corporate	ADJ
cjfa-3270	59	30	reporting	reporting	NOUN
cjfa-3270	59	31	development	development	NOUN
cjfa-3270	59	32	which	which	PRON
cjfa-3270	59	33	clearly	clearly	ADV
cjfa-3270	59	34	show	show	VERB
cjfa-3270	59	35	the	the	DET
cjfa-3270	59	36	direction	direction	NOUN
cjfa-3270	59	37	of	of	ADP
cjfa-3270	59	38	its	its	PRON
cjfa-3270	59	39	further	further	ADJ
cjfa-3270	59	40	evolution	evolution	NOUN
cjfa-3270	59	41	:	:	PUNCT
cjfa-3270	59	42	■	■	PUNCT
cjfa-3270	59	43	the	the	DET
cjfa-3270	59	44	first	first	ADJ
cjfa-3270	59	45	era	era	NOUN
cjfa-3270	59	46	–	–	PUNCT
cjfa-3270	59	47	integrated	integrate	VERB
cjfa-3270	59	48	financial	financial	ADJ
cjfa-3270	59	49	statement	statement	NOUN
cjfa-3270	59	50	,	,	PUNCT
cjfa-3270	59	51	■	■	PUNCT
cjfa-3270	59	52	the	the	DET
cjfa-3270	59	53	second	second	ADJ
cjfa-3270	59	54	era	era	NOUN
cjfa-3270	59	55	–	–	PUNCT
cjfa-3270	59	56	integrated	integrate	VERB
cjfa-3270	59	57	financial	financial	ADJ
cjfa-3270	59	58	statement	statement	NOUN
cjfa-3270	59	59	oriented	orient	VERB
cjfa-3270	59	60	for	for	ADP
cjfa-3270	59	61	risk	risk	NOUN
cjfa-3270	59	62	factors	factor	NOUN
cjfa-3270	59	63	identification	identification	NOUN
cjfa-3270	59	64	,	,	PUNCT
cjfa-3270	59	65	■	■	PUNCT
cjfa-3270	59	66	the	the	DET
cjfa-3270	59	67	third	third	ADJ
cjfa-3270	59	68	era	era	NOUN
cjfa-3270	59	69	–	–	PUNCT
cjfa-3270	59	70	integrated	integrate	VERB
cjfa-3270	59	71	financial	financial	ADJ
cjfa-3270	59	72	statement	statement	NOUN
cjfa-3270	59	73	oriented	orient	VERB
cjfa-3270	59	74	for	for	ADP
cjfa-3270	59	75	the	the	DET
cjfa-3270	59	76	risk	risk	NOUN
cjfa-3270	59	77	factors	factor	NOUN
cjfa-3270	59	78	identification	identification	NOUN
cjfa-3270	59	79	extended	extend	VERB
cjfa-3270	59	80	by	by	ADP
cjfa-3270	59	81	the	the	DET
cjfa-3270	59	82	information	information	NOUN
cjfa-3270	59	83	on	on	ADP
cjfa-3270	59	84	resources	resource	NOUN
cjfa-3270	59	85	,	,	PUNCT
cjfa-3270	59	86	competences	competence	NOUN
cjfa-3270	59	87	and	and	CCONJ
cjfa-3270	59	88	attributes	attribute	NOUN
cjfa-3270	59	89	not	not	PART
cjfa-3270	59	90	revealed	reveal	VERB
cjfa-3270	59	91	in	in	ADP
cjfa-3270	59	92	the	the	DET
cjfa-3270	59	93	financial	financial	ADJ
cjfa-3270	59	94	statement	statement	NOUN
cjfa-3270	59	95	,	,	PUNCT
cjfa-3270	59	96	■	■	PUNCT
cjfa-3270	59	97	the	the	DET
cjfa-3270	59	98	fourth	fourth	ADJ
cjfa-3270	59	99	era	era	NOUN
cjfa-3270	59	100	–	–	PUNCT
cjfa-3270	59	101	integrated	integrate	VERB
cjfa-3270	59	102	financial	financial	ADJ
cjfa-3270	59	103	statement	statement	NOUN
cjfa-3270	59	104	and	and	CCONJ
cjfa-3270	59	105	other	other	ADJ
cjfa-3270	59	106	reports	report	NOUN
cjfa-3270	59	107	in	in	ADP
cjfa-3270	59	108	the	the	DET
cjfa-3270	59	109	trend	trend	NOUN
cjfa-3270	59	110	of	of	ADP
cjfa-3270	59	111	sustainable	sustainable	ADJ
cjfa-3270	59	112	growth	growth	NOUN
cjfa-3270	59	113	.	.	PUNCT
cjfa-3270	60	1	the	the	DET
cjfa-3270	60	2	first	first	ADJ
cjfa-3270	60	3	era	era	NOUN
cjfa-3270	60	4	the	the	DET
cjfa-3270	60	5	changes	change	NOUN
cjfa-3270	60	6	in	in	ADP
cjfa-3270	60	7	corporate	corporate	ADJ
cjfa-3270	60	8	reporting	reporting	NOUN
cjfa-3270	60	9	throughout	throughout	ADP
cjfa-3270	60	10	centuries	century	NOUN
cjfa-3270	60	11	have	have	AUX
cjfa-3270	60	12	been	be	AUX
cjfa-3270	60	13	different	different	ADJ
cjfa-3270	60	14	in	in	ADP
cjfa-3270	60	15	nature	nature	NOUN
cjfa-3270	60	16	.	.	PUNCT
cjfa-3270	61	1	the	the	DET
cjfa-3270	61	2	balance	balance	NOUN
cjfa-3270	61	3	statement	statement	NOUN
cjfa-3270	61	4	was	be	AUX
cjfa-3270	61	5	the	the	DET
cjfa-3270	61	6	first	first	ADJ
cjfa-3270	61	7	to	to	PART
cjfa-3270	61	8	appear	appear	VERB
cjfa-3270	61	9	,	,	PUNCT
cjfa-3270	61	10	followed	follow	VERB
cjfa-3270	61	11	by	by	ADP
cjfa-3270	61	12	the	the	DET
cjfa-3270	61	13	profit	profit	NOUN
cjfa-3270	61	14	and	and	CCONJ
cjfa-3270	61	15	loss	loss	NOUN
cjfa-3270	61	16	account	account	NOUN
cjfa-3270	61	17	a	a	DET
cjfa-3270	61	18	few	few	ADJ
cjfa-3270	61	19	centuries	century	NOUN
cjfa-3270	61	20	later	later	ADV
cjfa-3270	61	21	.	.	PUNCT
cjfa-3270	62	1	another	another	DET
cjfa-3270	62	2	century	century	NOUN
cjfa-3270	62	3	later	later	ADV
cjfa-3270	62	4	came	come	VERB
cjfa-3270	62	5	the	the	DET
cjfa-3270	62	6	cash	cash	NOUN
cjfa-3270	62	7	flow	flow	NOUN
cjfa-3270	62	8	account	account	NOUN
cjfa-3270	62	9	,	,	PUNCT
cjfa-3270	62	10	followed	follow	VERB
cjfa-3270	62	11	soon	soon	ADV
cjfa-3270	62	12	by	by	ADP
cjfa-3270	62	13	the	the	DET
cjfa-3270	62	14	statement	statement	NOUN
cjfa-3270	62	15	of	of	ADP
cjfa-3270	62	16	changes	change	NOUN
cjfa-3270	62	17	in	in	ADP
cjfa-3270	62	18	equity	equity	NOUN
cjfa-3270	62	19	.	.	PUNCT
cjfa-3270	63	1	as	as	SCONJ
cjfa-3270	63	2	the	the	DET
cjfa-3270	63	3	elements	element	NOUN
cjfa-3270	63	4	of	of	ADP
cjfa-3270	63	5	financial	financial	ADJ
cjfa-3270	63	6	statements	statement	NOUN
cjfa-3270	63	7	have	have	AUX
cjfa-3270	63	8	been	be	AUX
cjfa-3270	63	9	extended	extend	VERB
cjfa-3270	63	10	,	,	PUNCT
cjfa-3270	63	11	their	their	PRON
cjfa-3270	63	12	arrangements	arrangement	NOUN
cjfa-3270	63	13	have	have	AUX
cjfa-3270	63	14	been	be	AUX
cjfa-3270	63	15	verified	verify	VERB
cjfa-3270	63	16	and	and	CCONJ
cjfa-3270	63	17	at	at	ADP
cjfa-3270	63	18	the	the	DET
cjfa-3270	63	19	same	same	ADJ
cjfa-3270	63	20	time	time	NOUN
cjfa-3270	63	21	extended	extend	VERB
cjfa-3270	63	22	by	by	ADP
cjfa-3270	63	23	the	the	DET
cjfa-3270	63	24	range	range	NOUN
cjfa-3270	63	25	of	of	ADP
cjfa-3270	63	26	information	information	NOUN
cjfa-3270	63	27	to	to	PART
cjfa-3270	63	28	complete	complete	VERB
cjfa-3270	63	29	the	the	DET
cjfa-3270	63	30	data	datum	NOUN
cjfa-3270	63	31	presented	present	VERB
cjfa-3270	63	32	in	in	ADP
cjfa-3270	63	33	the	the	DET
cjfa-3270	63	34	financial	financial	ADJ
cjfa-3270	63	35	statements	statement	NOUN
cjfa-3270	63	36	.	.	PUNCT
cjfa-3270	64	1	then	then	ADV
cjfa-3270	64	2	the	the	DET
cjfa-3270	64	3	commentary	commentary	NOUN
cjfa-3270	64	4	on	on	ADP
cjfa-3270	64	5	financial	financial	ADJ
cjfa-3270	64	6	values	value	NOUN
cjfa-3270	64	7	appeared	appear	VERB
cjfa-3270	64	8	,	,	PUNCT
cjfa-3270	64	9	known	know	VERB
cjfa-3270	64	10	as	as	ADP
cjfa-3270	64	11	a	a	DET
cjfa-3270	64	12	management	management	NOUN
cjfa-3270	64	13	board	board	NOUN
cjfa-3270	64	14	report	report	NOUN
cjfa-3270	64	15	(	(	PUNCT
cjfa-3270	64	16	later	later	ADV
cjfa-3270	64	17	report	report	VERB
cjfa-3270	64	18	on	on	ADP
cjfa-3270	64	19	corporate	corporate	ADJ
cjfa-3270	64	20	activity	activity	NOUN
cjfa-3270	64	21	)	)	PUNCT
cjfa-3270	64	22	.	.	PUNCT
cjfa-3270	65	1	discussions	discussion	NOUN
cjfa-3270	65	2	began	begin	VERB
cjfa-3270	65	3	about	about	ADP
cjfa-3270	65	4	a	a	DET
cjfa-3270	65	5	possibility	possibility	NOUN
cjfa-3270	65	6	of	of	ADP
cjfa-3270	65	7	including	include	VERB
cjfa-3270	65	8	some	some	DET
cjfa-3270	65	9	facultative	facultative	ADJ
cjfa-3270	65	10	elements	element	NOUN
cjfa-3270	65	11	to	to	PART
cjfa-3270	65	12	complete	complete	VERB
cjfa-3270	65	13	the	the	DET
cjfa-3270	65	14	financial	financial	ADJ
cjfa-3270	65	15	statements	statement	NOUN
cjfa-3270	65	16	,	,	PUNCT
cjfa-3270	65	17	e.g.	e.g.	ADV
cjfa-3270	65	18	data	datum	NOUN
cjfa-3270	65	19	resulting	result	VERB
cjfa-3270	65	20	from	from	ADP
cjfa-3270	65	21	the	the	DET
cjfa-3270	65	22	financial	financial	ADJ
cjfa-3270	65	23	analysis	analysis	NOUN
cjfa-3270	65	24	or	or	CCONJ
cjfa-3270	65	25	other	other	ADJ
cjfa-3270	65	26	information	information	NOUN
cjfa-3270	65	27	which	which	PRON
cjfa-3270	65	28	the	the	DET
cjfa-3270	65	29	management	management	NOUN
cjfa-3270	65	30	board	board	NOUN
cjfa-3270	65	31	may	may	AUX
cjfa-3270	65	32	regard	regard	VERB
cjfa-3270	65	33	important	important	ADJ
cjfa-3270	65	34	and	and	CCONJ
cjfa-3270	65	35	worth	worth	ADJ
cjfa-3270	65	36	communicating	communicate	VERB
cjfa-3270	65	37	to	to	ADP
cjfa-3270	65	38	the	the	DET
cjfa-3270	65	39	stakeholders	stakeholder	NOUN
cjfa-3270	65	40	.	.	PUNCT
cjfa-3270	66	1	let	let	VERB
cjfa-3270	66	2	us	we	PRON
cjfa-3270	66	3	call	call	VERB
cjfa-3270	66	4	this	this	DET
cjfa-3270	66	5	period	period	NOUN
cjfa-3270	66	6	in	in	ADP
cjfa-3270	66	7	the	the	DET
cjfa-3270	66	8	development	development	NOUN
cjfa-3270	66	9	of	of	ADP
cjfa-3270	66	10	corporate	corporate	ADJ
cjfa-3270	66	11	reporting	reporting	NOUN
cjfa-3270	66	12	,	,	PUNCT
cjfa-3270	66	13	which	which	PRON
cjfa-3270	66	14	lasted	last	VERB
cjfa-3270	66	15	many	many	ADJ
cjfa-3270	66	16	centuries	century	NOUN
cjfa-3270	66	17	,	,	PUNCT
cjfa-3270	66	18	symbolically	symbolically	ADV
cjfa-3270	66	19	as	as	ADP
cjfa-3270	66	20	the	the	DET
cjfa-3270	66	21	first	first	ADJ
cjfa-3270	66	22	era	era	NOUN
cjfa-3270	66	23	(	(	PUNCT
cjfa-3270	66	24	the	the	DET
cjfa-3270	66	25	creation	creation	NOUN
cjfa-3270	66	26	of	of	ADP
cjfa-3270	66	27	the	the	DET
cjfa-3270	66	28	integrated	integrate	VERB
cjfa-3270	66	29	financial	financial	ADJ
cjfa-3270	66	30	statement	statement	NOUN
cjfa-3270	66	31	)	)	PUNCT
cjfa-3270	66	32	.	.	PUNCT
cjfa-3270	67	1	from	from	ADP
cjfa-3270	67	2	the	the	DET
cjfa-3270	67	3	institutional	institutional	ADJ
cjfa-3270	67	4	perspective	perspective	NOUN
cjfa-3270	67	5	,	,	PUNCT
cjfa-3270	67	6	primarily	primarily	ADV
cjfa-3270	67	7	domestic	domestic	ADJ
cjfa-3270	67	8	legislative	legislative	ADJ
cjfa-3270	67	9	institutions	institution	NOUN
cjfa-3270	67	10	and	and	CCONJ
cjfa-3270	67	11	vocational	vocational	ADJ
cjfa-3270	67	12	organisations	organisation	NOUN
cjfa-3270	67	13	were	be	AUX
cjfa-3270	67	14	involved	involve	VERB
cjfa-3270	67	15	.	.	PUNCT
cjfa-3270	68	1	depending	depend	VERB
cjfa-3270	68	2	on	on	ADP
cjfa-3270	68	3	the	the	DET
cjfa-3270	68	4	country	country	NOUN
cjfa-3270	68	5	,	,	PUNCT
cjfa-3270	68	6	they	they	PRON
cjfa-3270	68	7	made	make	VERB
cjfa-3270	68	8	use	use	NOUN
cjfa-3270	68	9	of	of	ADP
cjfa-3270	68	10	the	the	DET
cjfa-3270	68	11	achievements	achievement	NOUN
cjfa-3270	68	12	of	of	ADP
cjfa-3270	68	13	international	international	ADJ
cjfa-3270	68	14	institutions	institution	NOUN
cjfa-3270	68	15	which	which	PRON
cjfa-3270	68	16	were	be	AUX
cjfa-3270	68	17	being	be	AUX
cjfa-3270	68	18	established	establish	VERB
cjfa-3270	68	19	as	as	ADP
cjfa-3270	68	20	the	the	DET
cjfa-3270	68	21	global	global	ADJ
cjfa-3270	68	22	dimension	dimension	NOUN
cjfa-3270	68	23	of	of	ADP
cjfa-3270	68	24	the	the	DET
cjfa-3270	68	25	problem	problem	NOUN
cjfa-3270	68	26	of	of	ADP
cjfa-3270	68	27	financial	financial	ADJ
cjfa-3270	68	28	reporting	reporting	NOUN
cjfa-3270	68	29	was	be	AUX
cjfa-3270	68	30	becoming	become	VERB
cjfa-3270	68	31	increasingly	increasingly	ADV
cjfa-3270	68	32	apparent	apparent	ADJ
cjfa-3270	68	33	.	.	PUNCT
cjfa-3270	69	1	anna	anna	PROPN
cjfa-3270	69	2	karmańska78	karmańska78	VERB
cjfa-3270	69	3	the	the	DET
cjfa-3270	69	4	second	second	ADJ
cjfa-3270	69	5	era	era	NOUN
cjfa-3270	69	6	then	then	ADV
cjfa-3270	69	7	,	,	PUNCT
cjfa-3270	69	8	in	in	ADP
cjfa-3270	69	9	the	the	DET
cjfa-3270	69	10	epoch	epoch	NOUN
cjfa-3270	69	11	of	of	ADP
cjfa-3270	69	12	heated	heated	ADJ
cjfa-3270	69	13	debates	debate	NOUN
cjfa-3270	69	14	about	about	ADP
cjfa-3270	69	15	the	the	DET
cjfa-3270	69	16	necessity	necessity	NOUN
cjfa-3270	69	17	for	for	ADP
cjfa-3270	69	18	risk	risk	NOUN
cjfa-3270	69	19	management	management	NOUN
cjfa-3270	69	20	,	,	PUNCT
cjfa-3270	69	21	financial	financial	ADJ
cjfa-3270	69	22	reporting	reporting	NOUN
cjfa-3270	69	23	offered	offer	VERB
cjfa-3270	69	24	to	to	ADP
cjfa-3270	69	25	the	the	DET
cjfa-3270	69	26	stakeholders	stakeholder	NOUN
cjfa-3270	69	27	an	an	DET
cjfa-3270	69	28	extended	extended	ADJ
cjfa-3270	69	29	range	range	NOUN
cjfa-3270	69	30	of	of	ADP
cjfa-3270	69	31	complementary	complementary	ADJ
cjfa-3270	69	32	information	information	NOUN
cjfa-3270	69	33	,	,	PUNCT
cjfa-3270	69	34	changes	change	NOUN
cjfa-3270	69	35	in	in	ADP
cjfa-3270	69	36	requirements	requirement	NOUN
cjfa-3270	69	37	for	for	ADP
cjfa-3270	69	38	example	example	NOUN
cjfa-3270	69	39	in	in	ADP
cjfa-3270	69	40	the	the	DET
cjfa-3270	69	41	area	area	NOUN
cjfa-3270	69	42	of	of	ADP
cjfa-3270	69	43	segment	segment	NOUN
cjfa-3270	69	44	reporting	reporting	NOUN
cjfa-3270	69	45	,	,	PUNCT
cjfa-3270	69	46	serious	serious	ADJ
cjfa-3270	69	47	changes	change	NOUN
cjfa-3270	69	48	in	in	ADP
cjfa-3270	69	49	the	the	DET
cjfa-3270	69	50	methods	method	NOUN
cjfa-3270	69	51	of	of	ADP
cjfa-3270	69	52	balance	balance	NOUN
cjfa-3270	69	53	evaluation	evaluation	NOUN
cjfa-3270	69	54	of	of	ADP
cjfa-3270	69	55	financial	financial	ADJ
cjfa-3270	69	56	instruments	instrument	NOUN
cjfa-3270	69	57	and	and	CCONJ
cjfa-3270	69	58	other	other	ADJ
cjfa-3270	69	59	assets	asset	NOUN
cjfa-3270	69	60	,	,	PUNCT
cjfa-3270	69	61	including	include	VERB
cjfa-3270	69	62	the	the	DET
cjfa-3270	69	63	introduction	introduction	NOUN
cjfa-3270	69	64	of	of	ADP
cjfa-3270	69	65	the	the	DET
cjfa-3270	69	66	category	category	NOUN
cjfa-3270	69	67	of	of	ADP
cjfa-3270	69	68	fair	fair	ADJ
cjfa-3270	69	69	value2	value2	PROPN
cjfa-3270	69	70	.	.	PUNCT
cjfa-3270	70	1	accounting	accounting	NOUN
cjfa-3270	70	2	,	,	PUNCT
cjfa-3270	70	3	trying	try	VERB
cjfa-3270	70	4	to	to	PART
cjfa-3270	70	5	raise	raise	VERB
cjfa-3270	70	6	the	the	DET
cjfa-3270	70	7	prognostic	prognostic	ADJ
cjfa-3270	70	8	quality	quality	NOUN
cjfa-3270	70	9	of	of	ADP
cjfa-3270	70	10	the	the	DET
cjfa-3270	70	11	financial	financial	ADJ
cjfa-3270	70	12	reporting	reporting	NOUN
cjfa-3270	70	13	created	create	VERB
cjfa-3270	70	14	in	in	ADP
cjfa-3270	70	15	the	the	DET
cjfa-3270	70	16	system	system	NOUN
cjfa-3270	70	17	,	,	PUNCT
cjfa-3270	70	18	began	begin	VERB
cjfa-3270	70	19	to	to	PART
cjfa-3270	70	20	commonly	commonly	ADV
cjfa-3270	70	21	apply	apply	VERB
cjfa-3270	70	22	complex	complex	ADJ
cjfa-3270	70	23	methodologies	methodology	NOUN
cjfa-3270	70	24	of	of	ADP
cjfa-3270	70	25	measurement	measurement	NOUN
cjfa-3270	70	26	of	of	ADP
cjfa-3270	70	27	the	the	DET
cjfa-3270	70	28	loss	loss	NOUN
cjfa-3270	70	29	of	of	ADP
cjfa-3270	70	30	ability	ability	NOUN
cjfa-3270	70	31	to	to	PART
cjfa-3270	70	32	generate	generate	VERB
cjfa-3270	70	33	future	future	ADJ
cjfa-3270	70	34	economic	economic	ADJ
cjfa-3270	70	35	benefits	benefit	NOUN
cjfa-3270	70	36	by	by	ADP
cjfa-3270	70	37	the	the	DET
cjfa-3270	70	38	corporate	corporate	ADJ
cjfa-3270	70	39	assets	asset	NOUN
cjfa-3270	70	40	.	.	PUNCT
cjfa-3270	71	1	in	in	ADP
cjfa-3270	71	2	order	order	NOUN
cjfa-3270	71	3	to	to	PART
cjfa-3270	71	4	meet	meet	VERB
cjfa-3270	71	5	the	the	DET
cjfa-3270	71	6	needs	need	NOUN
cjfa-3270	71	7	of	of	ADP
cjfa-3270	71	8	external	external	ADJ
cjfa-3270	71	9	stakeholders	stakeholder	NOUN
cjfa-3270	71	10	,	,	PUNCT
cjfa-3270	71	11	the	the	DET
cjfa-3270	71	12	method	method	NOUN
cjfa-3270	71	13	of	of	ADP
cjfa-3270	71	14	evaluation	evaluation	NOUN
cjfa-3270	71	15	of	of	ADP
cjfa-3270	71	16	the	the	DET
cjfa-3270	71	17	acquired	acquire	VERB
cjfa-3270	71	18	goodwill	goodwill	NOUN
cjfa-3270	71	19	was	be	AUX
cjfa-3270	71	20	changed	change	VERB
cjfa-3270	71	21	.	.	PUNCT
cjfa-3270	72	1	at	at	ADP
cjfa-3270	72	2	first	first	ADV
cjfa-3270	72	3	it	it	PRON
cjfa-3270	72	4	was	be	AUX
cjfa-3270	72	5	based	base	VERB
cjfa-3270	72	6	on	on	ADP
cjfa-3270	72	7	the	the	DET
cjfa-3270	72	8	price	price	NOUN
cjfa-3270	72	9	of	of	ADP
cjfa-3270	72	10	acquisition	acquisition	NOUN
cjfa-3270	72	11	of	of	ADP
cjfa-3270	72	12	another	another	DET
cjfa-3270	72	13	company	company	NOUN
cjfa-3270	72	14	and	and	CCONJ
cjfa-3270	72	15	the	the	DET
cjfa-3270	72	16	book	book	NOUN
cjfa-3270	72	17	value	value	NOUN
cjfa-3270	72	18	of	of	ADP
cjfa-3270	72	19	its	its	PRON
cjfa-3270	72	20	assets	asset	NOUN
cjfa-3270	72	21	,	,	PUNCT
cjfa-3270	72	22	then	then	ADV
cjfa-3270	72	23	on	on	ADP
cjfa-3270	72	24	their	their	PRON
cjfa-3270	72	25	market	market	NOUN
cjfa-3270	72	26	value	value	NOUN
cjfa-3270	72	27	and	and	CCONJ
cjfa-3270	72	28	at	at	ADP
cjfa-3270	72	29	present	present	NOUN
cjfa-3270	72	30	on	on	ADP
cjfa-3270	72	31	the	the	DET
cjfa-3270	72	32	fair	fair	ADJ
cjfa-3270	72	33	value	value	NOUN
cjfa-3270	72	34	.	.	PUNCT
cjfa-3270	73	1	the	the	DET
cjfa-3270	73	2	principles	principle	NOUN
cjfa-3270	73	3	of	of	ADP
cjfa-3270	73	4	disclosing	disclose	VERB
cjfa-3270	73	5	other	other	ADJ
cjfa-3270	73	6	intangible	intangible	ADJ
cjfa-3270	73	7	values	value	NOUN
cjfa-3270	73	8	in	in	ADP
cjfa-3270	73	9	the	the	DET
cjfa-3270	73	10	balance	balance	NOUN
cjfa-3270	73	11	were	be	AUX
cjfa-3270	73	12	reorganised	reorganise	VERB
cjfa-3270	73	13	.	.	PUNCT
cjfa-3270	74	1	incomes	income	NOUN
cjfa-3270	74	2	and	and	CCONJ
cjfa-3270	74	3	costs	cost	VERB
cjfa-3270	74	4	recognition	recognition	NOUN
cjfa-3270	74	5	was	be	AUX
cjfa-3270	74	6	standardised	standardise	VERB
cjfa-3270	74	7	.	.	PUNCT
cjfa-3270	75	1	the	the	DET
cjfa-3270	75	2	layouts	layout	NOUN
cjfa-3270	75	3	of	of	ADP
cjfa-3270	75	4	reports	report	NOUN
cjfa-3270	75	5	were	be	AUX
cjfa-3270	75	6	being	be	AUX
cjfa-3270	75	7	changed	change	VERB
cjfa-3270	75	8	.	.	PUNCT
cjfa-3270	76	1	these	these	PRON
cjfa-3270	76	2	are	be	AUX
cjfa-3270	76	3	examples	example	NOUN
cjfa-3270	76	4	of	of	ADP
cjfa-3270	76	5	adjustment	adjustment	NOUN
cjfa-3270	76	6	changes	change	NOUN
cjfa-3270	76	7	in	in	ADP
cjfa-3270	76	8	the	the	DET
cjfa-3270	76	9	area	area	NOUN
cjfa-3270	76	10	of	of	ADP
cjfa-3270	76	11	financial	financial	ADJ
cjfa-3270	76	12	reporting	reporting	NOUN
cjfa-3270	76	13	.	.	PUNCT
cjfa-3270	77	1	they	they	PRON
cjfa-3270	77	2	have	have	AUX
cjfa-3270	77	3	been	be	AUX
cjfa-3270	77	4	made	make	VERB
cjfa-3270	77	5	and	and	CCONJ
cjfa-3270	77	6	are	be	AUX
cjfa-3270	77	7	still	still	ADV
cjfa-3270	77	8	being	be	AUX
cjfa-3270	77	9	made	make	VERB
cjfa-3270	77	10	in	in	ADP
cjfa-3270	77	11	many	many	ADJ
cjfa-3270	77	12	areas	area	NOUN
cjfa-3270	77	13	of	of	ADP
cjfa-3270	77	14	corporate	corporate	ADJ
cjfa-3270	77	15	operations	operation	NOUN
cjfa-3270	77	16	.	.	PUNCT
cjfa-3270	78	1	it	it	PRON
cjfa-3270	78	2	all	all	PRON
cjfa-3270	78	3	results	result	VERB
cjfa-3270	78	4	in	in	ADP
cjfa-3270	78	5	the	the	DET
cjfa-3270	78	6	retailed	retail	VERB
cjfa-3270	78	7	principles	principle	NOUN
cjfa-3270	78	8	of	of	ADP
cjfa-3270	78	9	disclosure	disclosure	NOUN
cjfa-3270	78	10	,	,	PUNCT
cjfa-3270	78	11	recognition	recognition	NOUN
cjfa-3270	78	12	and	and	CCONJ
cjfa-3270	78	13	evaluation	evaluation	NOUN
cjfa-3270	78	14	of	of	ADP
cjfa-3270	78	15	corporate	corporate	ADJ
cjfa-3270	78	16	assets	asset	NOUN
cjfa-3270	78	17	,	,	PUNCT
cjfa-3270	78	18	the	the	DET
cjfa-3270	78	19	need	need	NOUN
cjfa-3270	78	20	for	for	ADP
cjfa-3270	78	21	discussion	discussion	NOUN
cjfa-3270	78	22	about	about	ADP
cjfa-3270	78	23	professionalism	professionalism	NOUN
cjfa-3270	78	24	and	and	CCONJ
cjfa-3270	78	25	the	the	DET
cjfa-3270	78	26	reminders	reminder	NOUN
cjfa-3270	78	27	of	of	ADP
cjfa-3270	78	28	the	the	DET
cjfa-3270	78	29	principles	principle	NOUN
cjfa-3270	78	30	of	of	ADP
cjfa-3270	78	31	professional	professional	ADJ
cjfa-3270	78	32	ethics3	ethics3	PROPN
cjfa-3270	78	33	.	.	PUNCT
cjfa-3270	79	1	this	this	DET
cjfa-3270	79	2	stage	stage	NOUN
cjfa-3270	79	3	is	be	AUX
cjfa-3270	79	4	in	in	ADP
cjfa-3270	79	5	progress	progress	NOUN
cjfa-3270	79	6	and	and	CCONJ
cjfa-3270	79	7	may	may	AUX
cjfa-3270	79	8	be	be	AUX
cjfa-3270	79	9	described	describe	VERB
cjfa-3270	79	10	as	as	ADP
cjfa-3270	79	11	the	the	DET
cjfa-3270	79	12	second	second	ADJ
cjfa-3270	79	13	era	era	NOUN
cjfa-3270	79	14	(	(	PUNCT
cjfa-3270	79	15	with	with	ADP
cjfa-3270	79	16	regard	regard	NOUN
cjfa-3270	79	17	to	to	ADP
cjfa-3270	79	18	the	the	DET
cjfa-3270	79	19	improvement	improvement	NOUN
cjfa-3270	79	20	of	of	ADP
cjfa-3270	79	21	the	the	DET
cjfa-3270	79	22	integrated	integrate	VERB
cjfa-3270	79	23	financial	financial	ADJ
cjfa-3270	79	24	statement	statement	NOUN
cjfa-3270	79	25	and	and	CCONJ
cjfa-3270	79	26	reporting	report	VERB
cjfa-3270	79	27	on	on	ADP
cjfa-3270	79	28	the	the	DET
cjfa-3270	79	29	corporate	corporate	ADJ
cjfa-3270	79	30	risk	risk	NOUN
cjfa-3270	79	31	within	within	ADP
cjfa-3270	79	32	the	the	DET
cjfa-3270	79	33	framework	framework	NOUN
cjfa-3270	79	34	of	of	ADP
cjfa-3270	79	35	it	it	PRON
cjfa-3270	79	36	)	)	PUNCT
cjfa-3270	79	37	.	.	PUNCT
cjfa-3270	80	1	the	the	DET
cjfa-3270	80	2	problem	problem	NOUN
cjfa-3270	80	3	is	be	AUX
cjfa-3270	80	4	dealt	deal	VERB
cjfa-3270	80	5	with	with	ADP
cjfa-3270	80	6	by	by	ADP
cjfa-3270	80	7	many	many	ADJ
cjfa-3270	80	8	institutions	institution	NOUN
cjfa-3270	80	9	of	of	ADP
cjfa-3270	80	10	international	international	ADJ
cjfa-3270	80	11	scope	scope	NOUN
cjfa-3270	80	12	of	of	ADP
cjfa-3270	80	13	impact	impact	NOUN
cjfa-3270	80	14	,	,	PUNCT
cjfa-3270	80	15	to	to	PART
cjfa-3270	80	16	mention	mention	VERB
cjfa-3270	80	17	for	for	ADP
cjfa-3270	80	18	instance	instance	NOUN
cjfa-3270	80	19	:	:	PUNCT
cjfa-3270	80	20	the	the	DET
cjfa-3270	80	21	international	international	ADJ
cjfa-3270	80	22	accounting	accounting	NOUN
cjfa-3270	80	23	standards	standard	NOUN
cjfa-3270	80	24	board	board	NOUN
cjfa-3270	80	25	(	(	PUNCT
cjfa-3270	80	26	iasb	iasb	PROPN
cjfa-3270	80	27	)	)	PUNCT
cjfa-3270	80	28	,	,	PUNCT
cjfa-3270	80	29	the	the	DET
cjfa-3270	80	30	european	european	PROPN
cjfa-3270	80	31	financial	financial	ADJ
cjfa-3270	80	32	reporting	report	VERB
cjfa-3270	80	33	advisory	advisory	ADJ
cjfa-3270	80	34	group	group	NOUN
cjfa-3270	80	35	(	(	PUNCT
cjfa-3270	80	36	efrag	efrag	PROPN
cjfa-3270	80	37	)	)	PUNCT
cjfa-3270	80	38	,	,	PUNCT
cjfa-3270	80	39	the	the	DET
cjfa-3270	80	40	securities	securities	PROPN
cjfa-3270	80	41	and	and	CCONJ
cjfa-3270	80	42	exchange	exchange	PROPN
cjfa-3270	80	43	commission	commission	PROPN
cjfa-3270	80	44	-	-	PUNCT
cjfa-3270	80	45	sec	sec	PROPN
cjfa-3270	80	46	,	,	PUNCT
cjfa-3270	80	47	the	the	DET
cjfa-3270	80	48	organisation	organisation	NOUN
cjfa-3270	80	49	for	for	ADP
cjfa-3270	80	50	economic	economic	ADJ
cjfa-3270	80	51	co	co	NOUN
cjfa-3270	80	52	-	-	NOUN
cjfa-3270	80	53	operation	operation	NOUN
cjfa-3270	80	54	and	and	CCONJ
cjfa-3270	80	55	development	development	NOUN
cjfa-3270	80	56	-	-	PUNCT
cjfa-3270	80	57	oecd	oecd	PROPN
cjfa-3270	80	58	,	,	PUNCT
cjfa-3270	80	59	the	the	DET
cjfa-3270	80	60	european	european	PROPN
cjfa-3270	80	61	federation	federation	PROPN
cjfa-3270	80	62	of	of	ADP
cjfa-3270	80	63	financial	financial	ADJ
cjfa-3270	80	64	analysts	analyst	NOUN
cjfa-3270	80	65	societies	society	NOUN
cjfa-3270	80	66	-	-	PUNCT
cjfa-3270	80	67	effas	effas	PROPN
cjfa-3270	80	68	,	,	PUNCT
cjfa-3270	80	69	the	the	DET
cjfa-3270	80	70	financial	financial	ADJ
cjfa-3270	80	71	accounting	accounting	NOUN
cjfa-3270	80	72	standards	standard	NOUN
cjfa-3270	80	73	board	board	NOUN
cjfa-3270	80	74	-	-	PUNCT
cjfa-3270	80	75	fasb	fasb	PROPN
cjfa-3270	80	76	,	,	PUNCT
cjfa-3270	80	77	the	the	DET
cjfa-3270	80	78	international	international	PROPN
cjfa-3270	80	79	federation	federation	PROPN
cjfa-3270	80	80	of	of	ADP
cjfa-3270	80	81	accountants	accountant	NOUN
cjfa-3270	80	82	(	(	PUNCT
cjfa-3270	80	83	ifac	ifac	NOUN
cjfa-3270	80	84	)	)	PUNCT
cjfa-3270	80	85	or	or	CCONJ
cjfa-3270	80	86	the	the	DET
cjfa-3270	80	87	european	european	PROPN
cjfa-3270	80	88	commission	commission	PROPN
cjfa-3270	80	89	(	(	PUNCT
cjfa-3270	80	90	ec	ec	PROPN
cjfa-3270	80	91	)	)	PUNCT
cjfa-3270	80	92	.	.	PUNCT
cjfa-3270	81	1	2	2	NUM
cjfa-3270	81	2	 	 	SPACE
cjfa-3270	81	3	see	see	VERB
cjfa-3270	81	4	more	more	ADJ
cjfa-3270	81	5	:	:	PUNCT
cjfa-3270	81	6	(	(	PUNCT
cjfa-3270	81	7	karmańska	karmańska	NOUN
cjfa-3270	81	8	2010a	2010a	NUM
cjfa-3270	81	9	,	,	PUNCT
cjfa-3270	81	10	97–107	97–107	PROPN
cjfa-3270	81	11	)	)	PUNCT
cjfa-3270	81	12	.	.	PUNCT
cjfa-3270	82	1	3	3	NUM
cjfa-3270	82	2	 	 	SPACE
cjfa-3270	82	3	see	see	VERB
cjfa-3270	82	4	more	more	ADJ
cjfa-3270	82	5	:	:	PUNCT
cjfa-3270	82	6	(	(	PUNCT
cjfa-3270	82	7	karmańska	karmańska	NOUN
cjfa-3270	82	8	2010b	2010b	NUM
cjfa-3270	82	9	,	,	PUNCT
cjfa-3270	82	10	97–110	97–110	NUM
cjfa-3270	82	11	)	)	PUNCT
cjfa-3270	82	12	.	.	PUNCT
cjfa-3270	83	1	the	the	DET
cjfa-3270	83	2	imperative	imperative	NOUN
cjfa-3270	83	3	of	of	ADP
cjfa-3270	83	4	sustainable	sustainable	ADJ
cjfa-3270	83	5	growth	growth	NOUN
cjfa-3270	83	6	…	…	PUNCT
cjfa-3270	83	7	79	79	NUM
cjfa-3270	83	8	the	the	DET
cjfa-3270	83	9	third	third	ADJ
cjfa-3270	83	10	era	era	NOUN
cjfa-3270	83	11	the	the	DET
cjfa-3270	83	12	business	business	NOUN
cjfa-3270	83	13	world	world	NOUN
cjfa-3270	83	14	has	have	AUX
cjfa-3270	83	15	identified	identify	VERB
cjfa-3270	83	16	and	and	CCONJ
cjfa-3270	83	17	is	be	AUX
cjfa-3270	83	18	still	still	ADV
cjfa-3270	83	19	identifying	identify	VERB
cjfa-3270	83	20	other	other	ADJ
cjfa-3270	83	21	information	information	NOUN
cjfa-3270	83	22	needs	need	VERB
cjfa-3270	83	23	on	on	ADP
cjfa-3270	83	24	the	the	DET
cjfa-3270	83	25	part	part	NOUN
cjfa-3270	83	26	of	of	ADP
cjfa-3270	83	27	corporate	corporate	ADJ
cjfa-3270	83	28	stakeholders	stakeholder	NOUN
cjfa-3270	83	29	parallel	parallel	ADJ
cjfa-3270	83	30	to	to	ADP
cjfa-3270	83	31	the	the	DET
cjfa-3270	83	32	changes	change	NOUN
cjfa-3270	83	33	in	in	ADP
cjfa-3270	83	34	the	the	DET
cjfa-3270	83	35	financial	financial	ADJ
cjfa-3270	83	36	reporting	reporting	NOUN
cjfa-3270	83	37	presented	present	VERB
cjfa-3270	83	38	above	above	ADV
cjfa-3270	83	39	.	.	PUNCT
cjfa-3270	84	1	under	under	ADP
cjfa-3270	84	2	the	the	DET
cjfa-3270	84	3	impact	impact	NOUN
cjfa-3270	84	4	of	of	ADP
cjfa-3270	84	5	the	the	DET
cjfa-3270	84	6	changes	change	NOUN
cjfa-3270	84	7	in	in	ADP
cjfa-3270	84	8	the	the	DET
cjfa-3270	84	9	methods	method	NOUN
cjfa-3270	84	10	of	of	ADP
cjfa-3270	84	11	competition	competition	NOUN
cjfa-3270	84	12	,	,	PUNCT
cjfa-3270	84	13	besides	besides	SCONJ
cjfa-3270	84	14	the	the	DET
cjfa-3270	84	15	currently	currently	ADV
cjfa-3270	84	16	operating	operate	VERB
cjfa-3270	84	17	capital	capital	NOUN
cjfa-3270	84	18	groups	group	NOUN
cjfa-3270	84	19	as	as	ADV
cjfa-3270	84	20	well	well	ADV
cjfa-3270	84	21	as	as	ADP
cjfa-3270	84	22	the	the	DET
cjfa-3270	84	23	appearance	appearance	NOUN
cjfa-3270	84	24	on	on	ADP
cjfa-3270	84	25	a	a	DET
cjfa-3270	84	26	mass	mass	ADJ
cjfa-3270	84	27	scale	scale	NOUN
cjfa-3270	84	28	of	of	ADP
cjfa-3270	84	29	strategic	strategic	ADJ
cjfa-3270	84	30	alliances	alliance	NOUN
cjfa-3270	84	31	,	,	PUNCT
cjfa-3270	84	32	clusters	cluster	NOUN
cjfa-3270	84	33	,	,	PUNCT
cjfa-3270	84	34	coopetition	coopetition	NOUN
cjfa-3270	84	35	or	or	CCONJ
cjfa-3270	84	36	other	other	ADJ
cjfa-3270	84	37	newest	new	ADJ
cjfa-3270	84	38	forms	form	NOUN
cjfa-3270	84	39	of	of	ADP
cjfa-3270	84	40	cooperation	cooperation	NOUN
cjfa-3270	84	41	allowing	allow	VERB
cjfa-3270	84	42	for	for	ADP
cjfa-3270	84	43	further	further	ADJ
cjfa-3270	84	44	operation	operation	NOUN
cjfa-3270	84	45	on	on	ADP
cjfa-3270	84	46	the	the	DET
cjfa-3270	84	47	market	market	NOUN
cjfa-3270	84	48	and	and	CCONJ
cjfa-3270	84	49	achieving	achieve	VERB
cjfa-3270	84	50	a	a	DET
cjfa-3270	84	51	competitive	competitive	ADJ
cjfa-3270	84	52	advantage	advantage	NOUN
cjfa-3270	84	53	,	,	PUNCT
cjfa-3270	84	54	external	external	ADJ
cjfa-3270	84	55	stakeholders	stakeholder	NOUN
cjfa-3270	84	56	’	'	PUNCT
cjfa-3270	84	57	needs	need	NOUN
cjfa-3270	84	58	,	,	PUNCT
cjfa-3270	84	59	so	so	ADV
cjfa-3270	84	60	far	far	ADV
cjfa-3270	84	61	not	not	PART
cjfa-3270	84	62	recognised	recognise	VERB
cjfa-3270	84	63	,	,	PUNCT
cjfa-3270	84	64	have	have	AUX
cjfa-3270	84	65	been	be	AUX
cjfa-3270	84	66	indicated	indicate	VERB
cjfa-3270	84	67	as	as	ADP
cjfa-3270	84	68	urgent	urgent	ADJ
cjfa-3270	84	69	.	.	PUNCT
cjfa-3270	85	1	the	the	DET
cjfa-3270	85	2	stakeholders	stakeholder	NOUN
cjfa-3270	85	3	’	'	PUNCT
cjfa-3270	85	4	expectation	expectation	NOUN
cjfa-3270	85	5	to	to	PART
cjfa-3270	85	6	familiarise	familiarise	VERB
cjfa-3270	85	7	themselves	themselves	PRON
cjfa-3270	85	8	with	with	ADP
cjfa-3270	85	9	the	the	DET
cjfa-3270	85	10	corporate	corporate	ADJ
cjfa-3270	85	11	exchange	exchange	NOUN
cjfa-3270	85	12	value	value	NOUN
cjfa-3270	85	13	become	become	VERB
cjfa-3270	85	14	an	an	DET
cjfa-3270	85	15	important	important	ADJ
cjfa-3270	85	16	issue	issue	NOUN
cjfa-3270	85	17	.	.	PUNCT
cjfa-3270	86	1	in	in	ADP
cjfa-3270	86	2	the	the	DET
cjfa-3270	86	3	axiological	axiological	ADJ
cjfa-3270	86	4	terms	term	NOUN
cjfa-3270	86	5	,	,	PUNCT
cjfa-3270	86	6	this	this	DET
cjfa-3270	86	7	value	value	NOUN
cjfa-3270	86	8	,	,	PUNCT
cjfa-3270	86	9	set	set	VERB
cjfa-3270	86	10	in	in	ADP
cjfa-3270	86	11	the	the	DET
cjfa-3270	86	12	so	so	ADV
cjfa-3270	86	13	-	-	PUNCT
cjfa-3270	86	14	called	call	VERB
cjfa-3270	86	15	market	market	NOUN
cjfa-3270	86	16	value	value	NOUN
cjfa-3270	86	17	standard	standard	NOUN
cjfa-3270	86	18	,	,	PUNCT
cjfa-3270	86	19	practically	practically	ADV
cjfa-3270	86	20	suddenly	suddenly	ADV
cjfa-3270	86	21	and	and	CCONJ
cjfa-3270	86	22	commonly	commonly	ADV
cjfa-3270	86	23	began	begin	VERB
cjfa-3270	86	24	to	to	PART
cjfa-3270	86	25	play	play	VERB
cjfa-3270	86	26	a	a	DET
cjfa-3270	86	27	more	more	ADV
cjfa-3270	86	28	important	important	ADJ
cjfa-3270	86	29	role	role	NOUN
cjfa-3270	86	30	than	than	ADP
cjfa-3270	86	31	the	the	DET
cjfa-3270	86	32	corporate	corporate	ADJ
cjfa-3270	86	33	use	use	NOUN
cjfa-3270	86	34	value	value	NOUN
cjfa-3270	86	35	.	.	PUNCT
cjfa-3270	87	1	the	the	DET
cjfa-3270	87	2	satisfaction	satisfaction	NOUN
cjfa-3270	87	3	of	of	ADP
cjfa-3270	87	4	this	this	DET
cjfa-3270	87	5	need	need	NOUN
cjfa-3270	87	6	became	become	VERB
cjfa-3270	87	7	another	another	DET
cjfa-3270	87	8	challenge	challenge	NOUN
cjfa-3270	87	9	.	.	PUNCT
cjfa-3270	88	1	at	at	ADP
cjfa-3270	88	2	first	first	ADV
cjfa-3270	88	3	,	,	PUNCT
cjfa-3270	88	4	it	it	PRON
cjfa-3270	88	5	has	have	VERB
cjfa-3270	88	6	to	to	PART
cjfa-3270	88	7	be	be	AUX
cjfa-3270	88	8	faced	face	VERB
cjfa-3270	88	9	by	by	ADP
cjfa-3270	88	10	the	the	DET
cjfa-3270	88	11	companies	company	NOUN
cjfa-3270	88	12	themselves	themselves	PRON
cjfa-3270	88	13	and	and	CCONJ
cjfa-3270	88	14	then	then	ADV
cjfa-3270	88	15	,	,	PUNCT
cjfa-3270	88	16	due	due	ADP
cjfa-3270	88	17	to	to	ADP
cjfa-3270	88	18	the	the	DET
cjfa-3270	88	19	scale	scale	NOUN
cjfa-3270	88	20	of	of	ADP
cjfa-3270	88	21	needs	need	NOUN
cjfa-3270	88	22	,	,	PUNCT
cjfa-3270	88	23	the	the	DET
cjfa-3270	88	24	world	world	NOUN
cjfa-3270	88	25	of	of	ADP
cjfa-3270	88	26	science	science	NOUN
cjfa-3270	88	27	and	and	CCONJ
cjfa-3270	88	28	different	different	ADJ
cjfa-3270	88	29	international	international	ADJ
cjfa-3270	88	30	initiatives	initiative	NOUN
cjfa-3270	88	31	and	and	CCONJ
cjfa-3270	88	32	institutions	institution	NOUN
cjfa-3270	88	33	.	.	PUNCT
cjfa-3270	89	1	because	because	SCONJ
cjfa-3270	89	2	the	the	DET
cjfa-3270	89	3	business	business	NOUN
cjfa-3270	89	4	world	world	NOUN
cjfa-3270	89	5	began	begin	VERB
cjfa-3270	89	6	to	to	PART
cjfa-3270	89	7	rightly	rightly	ADV
cjfa-3270	89	8	perceive	perceive	ADJ
cjfa-3270	89	9	assets	asset	NOUN
cjfa-3270	89	10	–	–	PUNCT
cjfa-3270	89	11	essential	essential	ADJ
cjfa-3270	89	12	to	to	PART
cjfa-3270	89	13	create	create	VERB
cjfa-3270	89	14	a	a	DET
cjfa-3270	89	15	corporate	corporate	ADJ
cjfa-3270	89	16	market	market	NOUN
cjfa-3270	89	17	value	value	NOUN
cjfa-3270	89	18	and	and	CCONJ
cjfa-3270	89	19	not	not	PART
cjfa-3270	89	20	disclosed	disclose	VERB
cjfa-3270	89	21	in	in	ADP
cjfa-3270	89	22	financial	financial	ADJ
cjfa-3270	89	23	reporting	reporting	NOUN
cjfa-3270	89	24	–	–	PUNCT
cjfa-3270	89	25	in	in	ADP
cjfa-3270	89	26	the	the	DET
cjfa-3270	89	27	intellectual	intellectual	ADJ
cjfa-3270	89	28	capital	capital	NOUN
cjfa-3270	89	29	value	value	NOUN
cjfa-3270	89	30	(	(	PUNCT
cjfa-3270	89	31	in	in	ADP
cjfa-3270	89	32	human	human	ADJ
cjfa-3270	89	33	,	,	PUNCT
cjfa-3270	89	34	structural	structural	ADJ
cjfa-3270	89	35	and	and	CCONJ
cjfa-3270	89	36	organisational	organisational	ADJ
cjfa-3270	89	37	or	or	CCONJ
cjfa-3270	89	38	structural	structural	ADJ
cjfa-3270	89	39	and	and	CCONJ
cjfa-3270	89	40	relative	relative	ADJ
cjfa-3270	89	41	capital	capital	NOUN
cjfa-3270	89	42	)	)	PUNCT
cjfa-3270	89	43	;	;	PUNCT
cjfa-3270	89	44	reporting	report	VERB
cjfa-3270	89	45	on	on	ADP
cjfa-3270	89	46	the	the	DET
cjfa-3270	89	47	knowledge	knowledge	NOUN
cjfa-3270	89	48	of	of	ADP
cjfa-3270	89	49	the	the	DET
cjfa-3270	89	50	value	value	NOUN
cjfa-3270	89	51	of	of	ADP
cjfa-3270	89	52	such	such	ADJ
cjfa-3270	89	53	corporate	corporate	ADJ
cjfa-3270	89	54	assets	asset	NOUN
cjfa-3270	89	55	requires	require	VERB
cjfa-3270	89	56	finding	find	VERB
cjfa-3270	89	57	another	another	DET
cjfa-3270	89	58	reporting	reporting	NOUN
cjfa-3270	89	59	consensus	consensus	NOUN
cjfa-3270	89	60	.	.	PUNCT
cjfa-3270	90	1	thus	thus	ADV
cjfa-3270	90	2	,	,	PUNCT
cjfa-3270	90	3	new	new	ADJ
cjfa-3270	90	4	proposals	proposal	NOUN
cjfa-3270	90	5	in	in	ADP
cjfa-3270	90	6	this	this	DET
cjfa-3270	90	7	area	area	NOUN
cjfa-3270	90	8	appeared	appear	VERB
cjfa-3270	90	9	,	,	PUNCT
cjfa-3270	90	10	e.g.	e.g.	ADV
cjfa-3270	90	11	supplement	supplement	VERB
cjfa-3270	90	12	to	to	ADP
cjfa-3270	90	13	a	a	DET
cjfa-3270	90	14	financial	financial	ADJ
cjfa-3270	90	15	statement	statement	NOUN
cjfa-3270	90	16	presented	present	VERB
cjfa-3270	90	17	by	by	ADP
cjfa-3270	90	18	scandia	scandia	PROPN
cjfa-3270	90	19	(	(	PUNCT
cjfa-3270	90	20	first	first	ADV
cjfa-3270	90	21	in	in	ADP
cjfa-3270	90	22	1994	1994	NUM
cjfa-3270	90	23	)	)	PUNCT
cjfa-3270	90	24	(	(	PUNCT
cjfa-3270	90	25	mauritsen	mauritsen	PROPN
cjfa-3270	90	26	,	,	PUNCT
cjfa-3270	90	27	larsen	larsen	PROPN
cjfa-3270	90	28	2001	2001	NUM
cjfa-3270	90	29	,	,	PUNCT
cjfa-3270	90	30	399–422	399–422	NUM
cjfa-3270	90	31	)	)	PUNCT
cjfa-3270	90	32	,	,	PUNCT
cjfa-3270	90	33	ifac	ifac	NOUN
cjfa-3270	90	34	study	study	NOUN
cjfa-3270	90	35	no	no	NOUN
cjfa-3270	90	36	.	.	NOUN
cjfa-3270	90	37	7	7	NUM
cjfa-3270	90	38	(	(	PUNCT
cjfa-3270	90	39	1998	1998	NUM
cjfa-3270	90	40	)	)	PUNCT
cjfa-3270	90	41	(	(	PUNCT
cjfa-3270	90	42	dzinkowski	dzinkowski	ADJ
cjfa-3270	90	43	1998	1998	NUM
cjfa-3270	90	44	)	)	PUNCT
cjfa-3270	90	45	,	,	PUNCT
cjfa-3270	90	46	danish	danish	ADJ
cjfa-3270	90	47	guidelines	guideline	NOUN
cjfa-3270	90	48	(	(	PUNCT
cjfa-3270	90	49	dati	dati	NOUN
cjfa-3270	90	50	)	)	PUNCT
cjfa-3270	90	51	(	(	PUNCT
cjfa-3270	90	52	2000	2000	NUM
cjfa-3270	90	53	)	)	PUNCT
cjfa-3270	90	54	(	(	PUNCT
cjfa-3270	90	55	a	a	DET
cjfa-3270	90	56	guideline	guideline	NOUN
cjfa-3270	90	57	for	for	ADP
cjfa-3270	90	58	intellectual	intellectual	ADJ
cjfa-3270	90	59	capital	capital	NOUN
cjfa-3270	90	60	statements	statement	NOUN
cjfa-3270	90	61	2000	2000	NUM
cjfa-3270	90	62	)	)	PUNCT
cjfa-3270	90	63	,	,	PUNCT
cjfa-3270	90	64	nordika	nordika	NOUN
cjfa-3270	90	65	project	project	NOUN
cjfa-3270	90	66	(	(	PUNCT
cjfa-3270	90	67	2001	2001	NUM
cjfa-3270	90	68	)	)	PUNCT
cjfa-3270	90	69	(	(	PUNCT
cjfa-3270	90	70	a	a	DET
cjfa-3270	90	71	report	report	NOUN
cjfa-3270	90	72	from	from	ADP
cjfa-3270	90	73	the	the	DET
cjfa-3270	90	74	nordika	nordika	NOUN
cjfa-3270	90	75	project	project	NOUN
cjfa-3270	90	76	2001	2001	NUM
cjfa-3270	90	77	)	)	PUNCT
cjfa-3270	90	78	,	,	PUNCT
cjfa-3270	90	79	value	value	NOUN
cjfa-3270	90	80	chain	chain	NOUN
cjfa-3270	90	81	scorecoard	scorecoard	NOUN
cjfa-3270	90	82	–	–	PUNCT
cjfa-3270	90	83	vcs	vcs	PROPN
cjfa-3270	90	84	(	(	PUNCT
cjfa-3270	90	85	2001	2001	NUM
cjfa-3270	90	86	)	)	PUNCT
cjfa-3270	90	87	(	(	PUNCT
cjfa-3270	90	88	baruch	baruch	ADJ
cjfa-3270	90	89	2001	2001	NUM
cjfa-3270	90	90	)	)	PUNCT
cjfa-3270	90	91	,	,	PUNCT
cjfa-3270	90	92	meritum	meritum	NOUN
cjfa-3270	90	93	guidelines	guideline	NOUN
cjfa-3270	90	94	(	(	PUNCT
cjfa-3270	90	95	2001	2001	NUM
cjfa-3270	90	96	)	)	PUNCT
cjfa-3270	90	97	(	(	PUNCT
cjfa-3270	90	98	meritum	meritum	NOUN
cjfa-3270	90	99	project	project	NOUN
cjfa-3270	90	100	2002	2002	NUM
cjfa-3270	90	101	)	)	PUNCT
cjfa-3270	90	102	,	,	PUNCT
cjfa-3270	90	103	prism	prism	NOUN
cjfa-3270	90	104	(	(	PUNCT
cjfa-3270	90	105	2003	2003	NUM
cjfa-3270	90	106	)	)	PUNCT
cjfa-3270	90	107	(	(	PUNCT
cjfa-3270	90	108	the	the	DET
cjfa-3270	90	109	prism	prism	NOUN
cjfa-3270	90	110	project	project	NOUN
cjfa-3270	90	111	2003	2003	NUM
cjfa-3270	90	112	)	)	PUNCT
cjfa-3270	90	113	,	,	PUNCT
cjfa-3270	90	114	guidelines	guideline	NOUN
cjfa-3270	90	115	for	for	ADP
cjfa-3270	90	116	disclosure	disclosure	NOUN
cjfa-3270	90	117	of	of	ADP
cjfa-3270	90	118	intellectual	intellectual	ADJ
cjfa-3270	90	119	assets	asset	NOUN
cjfa-3270	90	120	based	base	VERB
cjfa-3270	90	121	management	management	NOUN
cjfa-3270	90	122	(	(	PUNCT
cjfa-3270	90	123	2005	2005	NUM
cjfa-3270	90	124	)	)	PUNCT
cjfa-3270	90	125	(	(	PUNCT
cjfa-3270	90	126	guidelines	guideline	NOUN
cjfa-3270	90	127	for	for	ADP
cjfa-3270	90	128	disclosure	disclosure	NOUN
cjfa-3270	90	129	2005	2005	NUM
cjfa-3270	90	130	)	)	PUNCT
cjfa-3270	90	131	,	,	PUNCT
cjfa-3270	90	132	incas	incas	PROPN
cjfa-3270	90	133	-	-	PUNCT
cjfa-3270	90	134	european	european	ADJ
cjfa-3270	90	135	intellectual	intellectual	ADJ
cjfa-3270	90	136	capital	capital	NOUN
cjfa-3270	90	137	statements	statement	NOUN
cjfa-3270	90	138	guideline	guideline	NOUN
cjfa-3270	90	139	(	(	PUNCT
cjfa-3270	90	140	2008	2008	NUM
cjfa-3270	90	141	)	)	PUNCT
cjfa-3270	90	142	(	(	PUNCT
cjfa-3270	90	143	intellectual	intellectual	ADJ
cjfa-3270	90	144	capital	capital	NOUN
cjfa-3270	90	145	statements	statement	NOUN
cjfa-3270	90	146	2008	2008	NUM
cjfa-3270	90	147	)	)	PUNCT
cjfa-3270	90	148	.	.	PUNCT
cjfa-3270	91	1	the	the	DET
cjfa-3270	91	2	need	need	NOUN
cjfa-3270	91	3	for	for	ADP
cjfa-3270	91	4	reporting	reporting	NOUN
cjfa-3270	91	5	on	on	ADP
cjfa-3270	91	6	intellectual	intellectual	ADJ
cjfa-3270	91	7	capital	capital	NOUN
cjfa-3270	91	8	became	become	VERB
cjfa-3270	91	9	an	an	DET
cjfa-3270	91	10	area	area	NOUN
cjfa-3270	91	11	of	of	ADP
cjfa-3270	91	12	important	important	ADJ
cjfa-3270	91	13	empirical	empirical	ADJ
cjfa-3270	91	14	and	and	CCONJ
cjfa-3270	91	15	scientific	scientific	ADJ
cjfa-3270	91	16	research	research	NOUN
cjfa-3270	91	17	,	,	PUNCT
cjfa-3270	91	18	which	which	PRON
cjfa-3270	91	19	is	be	AUX
cjfa-3270	91	20	costly	costly	ADJ
cjfa-3270	91	21	and	and	CCONJ
cjfa-3270	91	22	conducted	conduct	VERB
cjfa-3270	91	23	extensively	extensively	ADV
cjfa-3270	91	24	on	on	ADP
cjfa-3270	91	25	an	an	DET
cjfa-3270	91	26	international	international	ADJ
cjfa-3270	91	27	large	large	ADJ
cjfa-3270	91	28	scale	scale	NOUN
cjfa-3270	91	29	.	.	PUNCT
cjfa-3270	92	1	it	it	PRON
cjfa-3270	92	2	is	be	AUX
cjfa-3270	92	3	so	so	SCONJ
cjfa-3270	92	4	because	because	SCONJ
cjfa-3270	92	5	the	the	DET
cjfa-3270	92	6	identification	identification	NOUN
cjfa-3270	92	7	and	and	CCONJ
cjfa-3270	92	8	measurement	measurement	NOUN
cjfa-3270	92	9	of	of	ADP
cjfa-3270	92	10	the	the	DET
cjfa-3270	92	11	value	value	NOUN
cjfa-3270	92	12	of	of	ADP
cjfa-3270	92	13	this	this	DET
cjfa-3270	92	14	capital	capital	NOUN
cjfa-3270	92	15	in	in	ADP
cjfa-3270	92	16	the	the	DET
cjfa-3270	92	17	conditions	condition	NOUN
cjfa-3270	92	18	of	of	ADP
cjfa-3270	92	19	global	global	ADJ
cjfa-3270	92	20	economy	economy	NOUN
cjfa-3270	92	21	are	be	AUX
cjfa-3270	92	22	a	a	DET
cjfa-3270	92	23	challenge	challenge	NOUN
cjfa-3270	92	24	for	for	ADP
cjfa-3270	92	25	the	the	DET
cjfa-3270	92	26	business	business	NOUN
cjfa-3270	92	27	practice	practice	NOUN
cjfa-3270	92	28	and	and	CCONJ
cjfa-3270	92	29	the	the	DET
cjfa-3270	92	30	science	science	NOUN
cjfa-3270	92	31	of	of	ADP
cjfa-3270	92	32	both	both	DET
cjfa-3270	92	33	management	management	NOUN
cjfa-3270	92	34	or	or	CCONJ
cjfa-3270	92	35	finance	finance	NOUN
cjfa-3270	92	36	and	and	CCONJ
cjfa-3270	92	37	anna	anna	PROPN
cjfa-3270	92	38	karmańska80	karmańska80	PROPN
cjfa-3270	92	39	accounting	account	VERB
cjfa-3270	92	40	4	4	NUM
cjfa-3270	92	41	.	.	PUNCT
cjfa-3270	93	1	certain	certain	ADJ
cjfa-3270	93	2	achievements	achievement	NOUN
cjfa-3270	93	3	and	and	CCONJ
cjfa-3270	93	4	a	a	DET
cjfa-3270	93	5	peculiar	peculiar	ADJ
cjfa-3270	93	6	stability	stability	NOUN
cjfa-3270	93	7	have	have	AUX
cjfa-3270	93	8	been	be	AUX
cjfa-3270	93	9	achieved	achieve	VERB
cjfa-3270	93	10	in	in	ADP
cjfa-3270	93	11	this	this	DET
cjfa-3270	93	12	area	area	NOUN
cjfa-3270	93	13	.	.	PUNCT
cjfa-3270	94	1	the	the	DET
cjfa-3270	94	2	practice	practice	NOUN
cjfa-3270	94	3	provides	provide	VERB
cjfa-3270	94	4	evidence	evidence	NOUN
cjfa-3270	94	5	to	to	PART
cjfa-3270	94	6	prove	prove	VERB
cjfa-3270	94	7	that	that	SCONJ
cjfa-3270	94	8	some	some	DET
cjfa-3270	94	9	solutions	solution	NOUN
cjfa-3270	94	10	have	have	AUX
cjfa-3270	94	11	been	be	AUX
cjfa-3270	94	12	adopted	adopt	VERB
cjfa-3270	94	13	in	in	ADP
cjfa-3270	94	14	relation	relation	NOUN
cjfa-3270	94	15	to	to	ADP
cjfa-3270	94	16	intellectual	intellectual	ADJ
cjfa-3270	94	17	capital	capital	NOUN
cjfa-3270	94	18	reporting	report	VERB
cjfa-3270	94	19	convention	convention	NOUN
cjfa-3270	94	20	and	and	CCONJ
cjfa-3270	94	21	they	they	PRON
cjfa-3270	94	22	may	may	AUX
cjfa-3270	94	23	be	be	AUX
cjfa-3270	94	24	regarded	regard	VERB
cjfa-3270	94	25	as	as	ADP
cjfa-3270	94	26	a	a	DET
cjfa-3270	94	27	peculiar	peculiar	ADJ
cjfa-3270	94	28	standard	standard	NOUN
cjfa-3270	94	29	in	in	ADP
cjfa-3270	94	30	this	this	DET
cjfa-3270	94	31	field5	field5	NOUN
cjfa-3270	94	32	.	.	PUNCT
cjfa-3270	94	33	 	 	SPACE
cjfa-3270	95	1	conclusions	conclusion	NOUN
cjfa-3270	95	2	in	in	ADP
cjfa-3270	95	3	conclusion	conclusion	NOUN
cjfa-3270	95	4	it	it	PRON
cjfa-3270	95	5	can	can	AUX
cjfa-3270	95	6	be	be	AUX
cjfa-3270	95	7	seen	see	VERB
cjfa-3270	95	8	that	that	SCONJ
cjfa-3270	95	9	the	the	DET
cjfa-3270	95	10	third	third	ADJ
cjfa-3270	95	11	era	era	NOUN
cjfa-3270	95	12	of	of	ADP
cjfa-3270	95	13	the	the	DET
cjfa-3270	95	14	development	development	NOUN
cjfa-3270	95	15	of	of	ADP
cjfa-3270	95	16	financial	financial	ADJ
cjfa-3270	95	17	reporting	reporting	NOUN
cjfa-3270	95	18	is	be	AUX
cjfa-3270	95	19	the	the	DET
cjfa-3270	95	20	era	era	NOUN
cjfa-3270	95	21	of	of	ADP
cjfa-3270	95	22	a	a	DET
cjfa-3270	95	23	substantial	substantial	ADJ
cjfa-3270	95	24	qualitative	qualitative	ADJ
cjfa-3270	95	25	change	change	NOUN
cjfa-3270	95	26	in	in	ADP
cjfa-3270	95	27	corporate	corporate	ADJ
cjfa-3270	95	28	reporting	reporting	NOUN
cjfa-3270	95	29	.	.	PUNCT
cjfa-3270	96	1	there	there	PRON
cjfa-3270	96	2	are	be	VERB
cjfa-3270	96	3	attempts	attempt	NOUN
cjfa-3270	96	4	to	to	PART
cjfa-3270	96	5	find	find	VERB
cjfa-3270	96	6	solutions	solution	NOUN
cjfa-3270	96	7	enriching	enrich	VERB
cjfa-3270	96	8	financial	financial	ADJ
cjfa-3270	96	9	reporting	reporting	NOUN
cjfa-3270	96	10	with	with	ADP
cjfa-3270	96	11	the	the	DET
cjfa-3270	96	12	information	information	NOUN
cjfa-3270	96	13	about	about	ADP
cjfa-3270	96	14	the	the	DET
cjfa-3270	96	15	asset	asset	NOUN
cjfa-3270	96	16	value	value	NOUN
cjfa-3270	96	17	not	not	PART
cjfa-3270	96	18	recognised	recognise	VERB
cjfa-3270	96	19	in	in	ADP
cjfa-3270	96	20	the	the	DET
cjfa-3270	96	21	reporting	reporting	NOUN
cjfa-3270	96	22	so	so	ADV
cjfa-3270	96	23	far	far	ADV
cjfa-3270	96	24	.	.	PUNCT
cjfa-3270	97	1	as	as	SCONJ
cjfa-3270	97	2	external	external	ADJ
cjfa-3270	97	3	stakeholders	stakeholder	NOUN
cjfa-3270	97	4	found	find	VERB
cjfa-3270	97	5	the	the	DET
cjfa-3270	97	6	financial	financial	ADJ
cjfa-3270	97	7	statement	statement	NOUN
cjfa-3270	97	8	insufficient	insufficient	NOUN
cjfa-3270	97	9	,	,	PUNCT
cjfa-3270	97	10	a	a	DET
cjfa-3270	97	11	new	new	ADJ
cjfa-3270	97	12	complementary	complementary	ADJ
cjfa-3270	97	13	element	element	NOUN
cjfa-3270	97	14	appeared	appear	VERB
cjfa-3270	97	15	to	to	PART
cjfa-3270	97	16	accompany	accompany	VERB
cjfa-3270	97	17	it	it	PRON
cjfa-3270	97	18	,	,	PUNCT
cjfa-3270	97	19	informing	inform	VERB
cjfa-3270	97	20	about	about	ADP
cjfa-3270	97	21	the	the	DET
cjfa-3270	97	22	corporate	corporate	ADJ
cjfa-3270	97	23	intellectual	intellectual	ADJ
cjfa-3270	97	24	capital	capital	NOUN
cjfa-3270	97	25	,	,	PUNCT
cjfa-3270	97	26	about	about	ADP
cjfa-3270	97	27	the	the	DET
cjfa-3270	97	28	business	business	NOUN
cjfa-3270	97	29	potential	potential	NOUN
cjfa-3270	97	30	and	and	CCONJ
cjfa-3270	97	31	the	the	DET
cjfa-3270	97	32	power	power	NOUN
cjfa-3270	97	33	of	of	ADP
cjfa-3270	97	34	impact	impact	NOUN
cjfa-3270	97	35	on	on	ADP
cjfa-3270	97	36	the	the	DET
cjfa-3270	97	37	corporate	corporate	ADJ
cjfa-3270	97	38	value	value	NOUN
cjfa-3270	97	39	.	.	PUNCT
cjfa-3270	98	1	in	in	ADP
cjfa-3270	98	2	view	view	NOUN
cjfa-3270	98	3	of	of	ADP
cjfa-3270	98	4	the	the	DET
cjfa-3270	98	5	above	above	ADJ
cjfa-3270	98	6	,	,	PUNCT
cjfa-3270	98	7	if	if	SCONJ
cjfa-3270	98	8	in	in	ADP
cjfa-3270	98	9	this	this	DET
cjfa-3270	98	10	era	era	NOUN
cjfa-3270	98	11	,	,	PUNCT
cjfa-3270	98	12	one	one	PRON
cjfa-3270	98	13	discusses	discuss	VERB
cjfa-3270	98	14	the	the	DET
cjfa-3270	98	15	issue	issue	NOUN
cjfa-3270	98	16	of	of	ADP
cjfa-3270	98	17	communicating	communicate	VERB
cjfa-3270	98	18	the	the	DET
cjfa-3270	98	19	knowledge	knowledge	NOUN
cjfa-3270	98	20	of	of	ADP
cjfa-3270	98	21	the	the	DET
cjfa-3270	98	22	corporate	corporate	ADJ
cjfa-3270	98	23	business	business	NOUN
cjfa-3270	98	24	performance	performance	NOUN
cjfa-3270	98	25	and	and	CCONJ
cjfa-3270	98	26	potential	potential	NOUN
cjfa-3270	98	27	,	,	PUNCT
cjfa-3270	98	28	it	it	PRON
cjfa-3270	98	29	is	be	AUX
cjfa-3270	98	30	well	well	ADV
cjfa-3270	98	31	justified	justified	ADJ
cjfa-3270	98	32	to	to	PART
cjfa-3270	98	33	use	use	VERB
cjfa-3270	98	34	the	the	DET
cjfa-3270	98	35	notion	notion	NOUN
cjfa-3270	98	36	of	of	ADP
cjfa-3270	98	37	annual	annual	ADJ
cjfa-3270	98	38	corporate	corporate	ADJ
cjfa-3270	98	39	report	report	NOUN
cjfa-3270	98	40	or	or	CCONJ
cjfa-3270	98	41	annual	annual	ADJ
cjfa-3270	98	42	corporate	corporate	ADJ
cjfa-3270	98	43	statement	statement	NOUN
cjfa-3270	98	44	but	but	CCONJ
cjfa-3270	98	45	not	not	PART
cjfa-3270	98	46	annual	annual	ADJ
cjfa-3270	98	47	financial	financial	ADJ
cjfa-3270	98	48	statement	statement	NOUN
cjfa-3270	98	49	as	as	SCONJ
cjfa-3270	98	50	the	the	DET
cjfa-3270	98	51	statement	statement	NOUN
cjfa-3270	98	52	is	be	AUX
cjfa-3270	98	53	becoming	become	VERB
cjfa-3270	98	54	one	one	NUM
cjfa-3270	98	55	of	of	ADP
cjfa-3270	98	56	the	the	DET
cjfa-3270	98	57	two	two	NUM
cjfa-3270	98	58	elements	element	NOUN
cjfa-3270	98	59	of	of	ADP
cjfa-3270	98	60	the	the	DET
cjfa-3270	98	61	annual	annual	ADJ
cjfa-3270	98	62	corporate	corporate	ADJ
cjfa-3270	98	63	report	report	NOUN
cjfa-3270	98	64	,	,	PUNCT
cjfa-3270	98	65	though	though	SCONJ
cjfa-3270	98	66	it	it	PRON
cjfa-3270	98	67	is	be	AUX
cjfa-3270	98	68	still	still	ADV
cjfa-3270	98	69	playing	play	VERB
cjfa-3270	98	70	a	a	DET
cjfa-3270	98	71	crucial	crucial	ADJ
cjfa-3270	98	72	role	role	NOUN
cjfa-3270	98	73	in	in	ADP
cjfa-3270	98	74	this	this	DET
cjfa-3270	98	75	reporting	reporting	NOUN
cjfa-3270	98	76	.	.	PUNCT
cjfa-3270	99	1	at	at	ADP
cjfa-3270	99	2	present	present	ADJ
cjfa-3270	99	3	we	we	PRON
cjfa-3270	99	4	are	be	AUX
cjfa-3270	99	5	entering	enter	VERB
cjfa-3270	99	6	another	another	DET
cjfa-3270	99	7	era	era	NOUN
cjfa-3270	99	8	–	–	PUNCT
cjfa-3270	99	9	the	the	DET
cjfa-3270	99	10	fourth	fourth	ADJ
cjfa-3270	99	11	era	era	NOUN
cjfa-3270	99	12	.	.	PUNCT
cjfa-3270	100	1	it	it	PRON
cjfa-3270	100	2	is	be	AUX
cjfa-3270	100	3	an	an	DET
cjfa-3270	100	4	era	era	NOUN
cjfa-3270	100	5	of	of	ADP
cjfa-3270	100	6	a	a	DET
cjfa-3270	100	7	dominating	dominating	NOUN
cjfa-3270	100	8	role	role	NOUN
cjfa-3270	100	9	of	of	ADP
cjfa-3270	100	10	the	the	DET
cjfa-3270	100	11	imperative	imperative	NOUN
cjfa-3270	100	12	of	of	ADP
cjfa-3270	100	13	sustainable	sustainable	ADJ
cjfa-3270	100	14	growth	growth	NOUN
cjfa-3270	100	15	,	,	PUNCT
cjfa-3270	100	16	an	an	DET
cjfa-3270	100	17	era	era	NOUN
cjfa-3270	100	18	of	of	ADP
cjfa-3270	100	19	birth	birth	NOUN
cjfa-3270	100	20	of	of	ADP
cjfa-3270	100	21	reporting	reporting	NOUN
cjfa-3270	100	22	integration	integration	NOUN
cjfa-3270	100	23	perceived	perceive	VERB
cjfa-3270	100	24	in	in	ADP
cjfa-3270	100	25	a	a	DET
cjfa-3270	100	26	completely	completely	ADV
cjfa-3270	100	27	different	different	ADJ
cjfa-3270	100	28	way	way	NOUN
cjfa-3270	100	29	than	than	ADP
cjfa-3270	100	30	before	before	ADV
cjfa-3270	100	31	.	.	PUNCT
cjfa-3270	101	1	it	it	PRON
cjfa-3270	101	2	can	can	AUX
cjfa-3270	101	3	not	not	PART
cjfa-3270	101	4	be	be	AUX
cjfa-3270	101	5	understood	understand	VERB
cjfa-3270	101	6	in	in	ADP
cjfa-3270	101	7	a	a	DET
cjfa-3270	101	8	straightforward	straightforward	ADJ
cjfa-3270	101	9	manner	manner	NOUN
cjfa-3270	101	10	as	as	ADP
cjfa-3270	101	11	the	the	DET
cjfa-3270	101	12	presentation	presentation	NOUN
cjfa-3270	101	13	of	of	ADP
cjfa-3270	101	14	independent	independent	ADJ
cjfa-3270	101	15	large	large	ADJ
cjfa-3270	101	16	sets	set	NOUN
cjfa-3270	101	17	of	of	ADP
cjfa-3270	101	18	additional	additional	ADJ
cjfa-3270	101	19	information	information	NOUN
cjfa-3270	101	20	,	,	PUNCT
cjfa-3270	101	21	in	in	ADP
cjfa-3270	101	22	a	a	DET
cjfa-3270	101	23	sense	sense	NOUN
cjfa-3270	101	24	next	next	ADV
cjfa-3270	101	25	to	to	ADP
cjfa-3270	101	26	the	the	DET
cjfa-3270	101	27	financial	financial	ADJ
cjfa-3270	101	28	statement	statement	NOUN
cjfa-3270	101	29	and	and	CCONJ
cjfa-3270	101	30	with	with	ADP
cjfa-3270	101	31	regard	regard	NOUN
cjfa-3270	101	32	to	to	ADP
cjfa-3270	101	33	the	the	DET
cjfa-3270	101	34	question	question	NOUN
cjfa-3270	101	35	of	of	ADP
cjfa-3270	101	36	reporting	reporting	NOUN
cjfa-3270	101	37	,	,	PUNCT
cjfa-3270	101	38	or	or	CCONJ
cjfa-3270	101	39	in	in	ADP
cjfa-3270	101	40	a	a	DET
cjfa-3270	101	41	company	company	NOUN
cjfa-3270	101	42	managed	manage	VERB
cjfa-3270	101	43	within	within	ADP
cjfa-3270	101	44	4	4	NUM
cjfa-3270	101	45	 	 	SPACE
cjfa-3270	101	46	the	the	DET
cjfa-3270	101	47	review	review	NOUN
cjfa-3270	101	48	of	of	ADP
cjfa-3270	101	49	opinions	opinion	NOUN
cjfa-3270	101	50	on	on	ADP
cjfa-3270	101	51	the	the	DET
cjfa-3270	101	52	necessity	necessity	NOUN
cjfa-3270	101	53	of	of	ADP
cjfa-3270	101	54	reporting	report	VERB
cjfa-3270	101	55	on	on	ADP
cjfa-3270	101	56	intellectual	intellectual	ADJ
cjfa-3270	101	57	capital	capital	NOUN
cjfa-3270	101	58	and	and	CCONJ
cjfa-3270	101	59	on	on	ADP
cjfa-3270	101	60	its	its	PRON
cjfa-3270	101	61	measurement	measurement	NOUN
cjfa-3270	101	62	see	see	VERB
cjfa-3270	101	63	for	for	ADP
cjfa-3270	101	64	example	example	NOUN
cjfa-3270	101	65	:	:	PUNCT
cjfa-3270	101	66	(	(	PUNCT
cjfa-3270	101	67	kannan	kannan	PROPN
cjfa-3270	101	68	,	,	PUNCT
cjfa-3270	101	69	aulbur	aulbur	PROPN
cjfa-3270	101	70	2004	2004	NUM
cjfa-3270	101	71	,	,	PUNCT
cjfa-3270	101	72	389–413	389–413	NUM
cjfa-3270	101	73	)	)	PUNCT
cjfa-3270	101	74	.	.	PUNCT
cjfa-3270	102	1	this	this	DET
cjfa-3270	102	2	publication	publication	NOUN
cjfa-3270	102	3	reviews	review	VERB
cjfa-3270	102	4	over	over	ADP
cjfa-3270	102	5	100	100	NUM
cjfa-3270	102	6	items	item	NOUN
cjfa-3270	102	7	devoted	devote	VERB
cjfa-3270	102	8	to	to	ADP
cjfa-3270	102	9	the	the	DET
cjfa-3270	102	10	measurement	measurement	NOUN
cjfa-3270	102	11	of	of	ADP
cjfa-3270	102	12	intellectual	intellectual	ADJ
cjfa-3270	102	13	capital	capital	NOUN
cjfa-3270	102	14	.	.	PUNCT
cjfa-3270	103	1	although	although	SCONJ
cjfa-3270	103	2	the	the	DET
cjfa-3270	103	3	review	review	NOUN
cjfa-3270	103	4	refers	refer	VERB
cjfa-3270	103	5	to	to	ADP
cjfa-3270	103	6	the	the	DET
cjfa-3270	103	7	period	period	NOUN
cjfa-3270	103	8	1959–2001	1959–2001	NUM
cjfa-3270	103	9	,	,	PUNCT
cjfa-3270	103	10	the	the	DET
cjfa-3270	103	11	problems	problem	NOUN
cjfa-3270	103	12	of	of	ADP
cjfa-3270	103	13	reporting	report	VERB
cjfa-3270	103	14	on	on	ADP
cjfa-3270	103	15	intellectual	intellectual	ADJ
cjfa-3270	103	16	capital	capital	NOUN
cjfa-3270	103	17	are	be	AUX
cjfa-3270	103	18	still	still	ADV
cjfa-3270	103	19	relevant	relevant	ADJ
cjfa-3270	103	20	at	at	ADP
cjfa-3270	103	21	present	present	ADJ
cjfa-3270	103	22	.	.	PUNCT
cjfa-3270	104	1	5	5	NUM
cjfa-3270	104	2	 	 	SPACE
cjfa-3270	104	3	empirical	empirical	ADJ
cjfa-3270	104	4	evidence	evidence	NOUN
cjfa-3270	104	5	may	may	AUX
cjfa-3270	104	6	already	already	ADV
cjfa-3270	104	7	be	be	AUX
cjfa-3270	104	8	found	find	VERB
cjfa-3270	104	9	to	to	PART
cjfa-3270	104	10	prove	prove	VERB
cjfa-3270	104	11	that	that	SCONJ
cjfa-3270	104	12	the	the	DET
cjfa-3270	104	13	business	business	NOUN
cjfa-3270	104	14	environment	environment	NOUN
cjfa-3270	104	15	is	be	AUX
cjfa-3270	104	16	closer	close	ADJ
cjfa-3270	104	17	and	and	CCONJ
cjfa-3270	104	18	closer	close	ADJ
cjfa-3270	104	19	to	to	ADP
cjfa-3270	104	20	the	the	DET
cjfa-3270	104	21	creation	creation	NOUN
cjfa-3270	104	22	of	of	ADP
cjfa-3270	104	23	a	a	DET
cjfa-3270	104	24	consensual	consensual	ADJ
cjfa-3270	104	25	reporting	reporting	NOUN
cjfa-3270	104	26	standard	standard	NOUN
cjfa-3270	104	27	in	in	ADP
cjfa-3270	104	28	relation	relation	NOUN
cjfa-3270	104	29	to	to	ADP
cjfa-3270	104	30	intellectual	intellectual	ADJ
cjfa-3270	104	31	capital	capital	NOUN
cjfa-3270	104	32	.	.	PUNCT
cjfa-3270	105	1	it	it	PRON
cjfa-3270	105	2	is	be	AUX
cjfa-3270	105	3	reflected	reflect	VERB
cjfa-3270	105	4	in	in	ADP
cjfa-3270	105	5	the	the	DET
cjfa-3270	105	6	reports	report	NOUN
cjfa-3270	105	7	on	on	ADP
cjfa-3270	105	8	this	this	DET
cjfa-3270	105	9	capital	capital	NOUN
cjfa-3270	105	10	made	make	VERB
cjfa-3270	105	11	in	in	ADP
cjfa-3270	105	12	particular	particular	ADJ
cjfa-3270	105	13	by	by	ADP
cjfa-3270	105	14	the	the	DET
cjfa-3270	105	15	companies	company	NOUN
cjfa-3270	105	16	listed	list	VERB
cjfa-3270	105	17	on	on	ADP
cjfa-3270	105	18	securities	security	NOUN
cjfa-3270	105	19	exchanges	exchange	NOUN
cjfa-3270	105	20	.	.	PUNCT
cjfa-3270	106	1	see	see	VERB
cjfa-3270	106	2	for	for	ADP
cjfa-3270	106	3	example	example	NOUN
cjfa-3270	106	4	:	:	PUNCT
cjfa-3270	106	5	(	(	PUNCT
cjfa-3270	106	6	branswijck	branswijck	NOUN
cjfa-3270	106	7	,	,	PUNCT
cjfa-3270	106	8	everaert	everaert	NOUN
cjfa-3270	106	9	2012	2012	NUM
cjfa-3270	106	10	)	)	PUNCT
cjfa-3270	106	11	.	.	PUNCT
cjfa-3270	107	1	the	the	DET
cjfa-3270	107	2	imperative	imperative	NOUN
cjfa-3270	107	3	of	of	ADP
cjfa-3270	107	4	sustainable	sustainable	ADJ
cjfa-3270	107	5	growth	growth	NOUN
cjfa-3270	107	6	…	…	PUNCT
cjfa-3270	107	7	81	81	NUM
cjfa-3270	107	8	the	the	DET
cjfa-3270	107	9	trend	trend	NOUN
cjfa-3270	107	10	of	of	ADP
cjfa-3270	107	11	sustainable	sustainable	ADJ
cjfa-3270	107	12	growth	growth	NOUN
cjfa-3270	107	13	,	,	PUNCT
cjfa-3270	107	14	as	as	ADP
cjfa-3270	107	15	the	the	DET
cjfa-3270	107	16	creation	creation	NOUN
cjfa-3270	107	17	of	of	ADP
cjfa-3270	107	18	value	value	NOUN
cjfa-3270	107	19	,	,	PUNCT
cjfa-3270	107	20	which	which	DET
cjfa-3270	107	21	n.b	n.b	PROPN
cjfa-3270	107	22	.	.	PROPN
cjfa-3270	107	23	in	in	ADP
cjfa-3270	107	24	a	a	DET
cjfa-3270	107	25	scientific	scientific	ADJ
cjfa-3270	107	26	sense	sense	NOUN
cjfa-3270	107	27	requires	require	VERB
cjfa-3270	107	28	a	a	DET
cjfa-3270	107	29	serious	serious	ADJ
cjfa-3270	107	30	further	further	ADJ
cjfa-3270	107	31	clarification6	clarification6	NOUN
cjfa-3270	107	32	.	.	PUNCT
cjfa-3270	107	33	 	 	SPACE
cjfa-3270	108	1	references	reference	VERB
cjfa-3270	108	2	a	a	DET
cjfa-3270	108	3	guideline	guideline	NOUN
cjfa-3270	108	4	for	for	ADP
cjfa-3270	108	5	intellectual	intellectual	ADJ
cjfa-3270	108	6	capital	capital	NOUN
cjfa-3270	108	7	statements	statement	NOUN
cjfa-3270	108	8	–	–	PUNCT
cjfa-3270	108	9	a	a	DET
cjfa-3270	108	10	key	key	NOUN
cjfa-3270	108	11	to	to	ADP
cjfa-3270	108	12	knowledge	knowledge	NOUN
cjfa-3270	108	13	management	management	NOUN
cjfa-3270	108	14	.	.	PUNCT
cjfa-3270	109	1	danish	danish	ADJ
cjfa-3270	109	2	agency	agency	PROPN
cjfa-3270	109	3	for	for	ADP
cjfa-3270	109	4	trade	trade	NOUN
cjfa-3270	109	5	and	and	CCONJ
cjfa-3270	109	6	industry	industry	NOUN
cjfa-3270	109	7	(	(	PUNCT
cjfa-3270	109	8	2000	2000	NUM
cjfa-3270	109	9	)	)	PUNCT
cjfa-3270	109	10	,	,	PUNCT
cjfa-3270	109	11	ministry	ministry	NOUN
cjfa-3270	109	12	of	of	ADP
cjfa-3270	109	13	trade	trade	NOUN
cjfa-3270	109	14	and	and	CCONJ
cjfa-3270	109	15	industry	industry	NOUN
cjfa-3270	109	16	,	,	PUNCT
cjfa-3270	109	17	http://	http://	PROPN
cjfa-3270	109	18	www.statensnet.dk/pligtarkiv/fremvis.pl?vaerkid=14280&reprid=0&filid=0&iarkiv=1	www.statensnet.dk/pligtarkiv/fremvis.pl?vaerkid=14280&reprid=0&filid=0&iarkiv=1	NOUN
cjfa-3270	109	19	(	(	PUNCT
cjfa-3270	109	20	accessed	access	VERB
cjfa-3270	109	21	:	:	PUNCT
cjfa-3270	109	22	13.04.2013	13.04.2013	NUM
cjfa-3270	109	23	)	)	PUNCT
cjfa-3270	109	24	.	.	PUNCT
cjfa-3270	110	1	a	a	DET
cjfa-3270	110	2	report	report	NOUN
cjfa-3270	110	3	from	from	ADP
cjfa-3270	110	4	the	the	DET
cjfa-3270	110	5	nordika	nordika	NOUN
cjfa-3270	110	6	project	project	NOUN
cjfa-3270	110	7	.	.	PUNCT
cjfa-3270	111	1	intelectual	intelectual	ADJ
cjfa-3270	111	2	capital	capital	NOUN
cjfa-3270	111	3	managing	manage	VERB
cjfa-3270	111	4	and	and	CCONJ
cjfa-3270	111	5	reporting	reporting	NOUN
cjfa-3270	111	6	(	(	PUNCT
cjfa-3270	111	7	2001	2001	NUM
cjfa-3270	111	8	)	)	PUNCT
cjfa-3270	111	9	,	,	PUNCT
cjfa-3270	111	10	nordic	nordic	ADJ
cjfa-3270	111	11	industrial	industrial	PROPN
cjfa-3270	111	12	fund	fund	PROPN
cjfa-3270	111	13	,	,	PUNCT
cjfa-3270	111	14	october	october	PROPN
cjfa-3270	111	15	2001	2001	NUM
cjfa-3270	111	16	,	,	PUNCT
cjfa-3270	111	17	http://www.nordicinnovation.org/global/	http://www.nordicinnovation.org/global/	X
cjfa-3270	111	18	_	_	PRON
cjfa-3270	111	19	publications	publication	NOUN
cjfa-3270	111	20	/	/	SYM
cjfa-3270	111	21	reports/2001	reports/2001	NOUN
cjfa-3270	111	22	/	/	SYM
cjfa-3270	111	23	nordika_report_-_final1.pdf	nordika_report_-_final1.pdf	PROPN
cjfa-3270	111	24	(	(	PUNCT
cjfa-3270	111	25	accessed	access	VERB
cjfa-3270	111	26	:	:	PUNCT
cjfa-3270	111	27	13.04.2013	13.04.2013	NUM
cjfa-3270	111	28	)	)	PUNCT
cjfa-3270	111	29	.	.	PUNCT
cjfa-3270	112	1	baruch	baruch	ADJ
cjfa-3270	112	2	lev	lev	NOUN
cjfa-3270	112	3	,	,	PUNCT
cjfa-3270	112	4	intangibles	intangible	NOUN
cjfa-3270	112	5	:	:	PUNCT
cjfa-3270	112	6	management	management	NOUN
cjfa-3270	112	7	,	,	PUNCT
cjfa-3270	112	8	measurement	measurement	NOUN
cjfa-3270	112	9	,	,	PUNCT
cjfa-3270	112	10	and	and	CCONJ
cjfa-3270	112	11	reporting	report	VERB
cjfa-3270	112	12	(	(	PUNCT
cjfa-3270	112	13	2001	2001	NUM
cjfa-3270	112	14	)	)	PUNCT
cjfa-3270	112	15	,	,	PUNCT
cjfa-3270	112	16	brookings	brookings	PROPN
cjfa-3270	112	17	institution	institution	PROPN
cjfa-3270	112	18	press	press	PROPN
cjfa-3270	112	19	,	,	PUNCT
cjfa-3270	112	20	washington	washington	PROPN
cjfa-3270	112	21	.	.	PROPN
cjfa-3270	112	22	cited	cite	VERB
cjfa-3270	112	23	in	in	ADP
cjfa-3270	112	24	:	:	PUNCT
cjfa-3270	112	25	lopes	lopes	PROPN
cjfa-3270	112	26	i.t	i.t	PROPN
cjfa-3270	112	27	.	.	PROPN
cjfa-3270	113	1	(	(	PUNCT
cjfa-3270	113	2	2011	2011	NUM
cjfa-3270	113	3	)	)	PUNCT
cjfa-3270	113	4	,	,	PUNCT
cjfa-3270	113	5	the	the	DET
cjfa-3270	113	6	boundaries	boundary	NOUN
cjfa-3270	113	7	of	of	ADP
cjfa-3270	113	8	intellectual	intellectual	ADJ
cjfa-3270	113	9	property	property	NOUN
cjfa-3270	113	10	valuation	valuation	NOUN
cjfa-3270	113	11	:	:	PUNCT
cjfa-3270	113	12	cost	cost	NOUN
cjfa-3270	113	13	,	,	PUNCT
cjfa-3270	113	14	market	market	NOUN
cjfa-3270	113	15	,	,	PUNCT
cjfa-3270	113	16	income	income	NOUN
cjfa-3270	113	17	based	base	VERB
cjfa-3270	113	18	approaches	approach	NOUN
cjfa-3270	113	19	and	and	CCONJ
cjfa-3270	113	20	innovation	innovation	NOUN
cjfa-3270	113	21	turnover	turnover	NOUN
cjfa-3270	113	22	,	,	PUNCT
cjfa-3270	113	23	intellectual	intellectual	ADJ
cjfa-3270	113	24	economics	economic	NOUN
cjfa-3270	113	25	,	,	PUNCT
cjfa-3270	113	26	no	no	INTJ
cjfa-3270	113	27	.	.	NOUN
cjfa-3270	113	28	1(9	1(9	NUM
cjfa-3270	113	29	)	)	PUNCT
cjfa-3270	113	30	,	,	PUNCT
cjfa-3270	113	31	p.	p.	NOUN
cjfa-3270	113	32	100	100	NUM
cjfa-3270	113	33	.	.	PUNCT
cjfa-3270	114	1	accessible	accessible	ADJ
cjfa-3270	114	2	.	.	PUNCT
cjfa-3270	114	3	:	:	PUNCT
cjfa-3270	115	1	http://repositorio	http://repositorio	NOUN
cjfa-3270	115	2	.	.	PUNCT
cjfa-3270	116	1	ipsantarem.pt/bitstream/10400.15/442/1/ilidiolopes_jie_2011.pdf	ipsantarem.pt/bitstream/10400.15/442/1/ilidiolopes_jie_2011.pdf	PROPN
cjfa-3270	116	2	(	(	PUNCT
cjfa-3270	116	3	accessed	access	VERB
cjfa-3270	116	4	:	:	PUNCT
cjfa-3270	116	5	13.02.2014	13.02.2014	NUM
cjfa-3270	116	6	)	)	PUNCT
cjfa-3270	116	7	.	.	PUNCT
cjfa-3270	117	1	branswijck	branswijck	PROPN
cjfa-3270	117	2	d.	d.	PROPN
cjfa-3270	117	3	,	,	PUNCT
cjfa-3270	117	4	everaert	everaert	PROPN
cjfa-3270	117	5	p.	p.	NOUN
cjfa-3270	117	6	(	(	PUNCT
cjfa-3270	117	7	2012	2012	NUM
cjfa-3270	117	8	)	)	PUNCT
cjfa-3270	117	9	.	.	PUNCT
cjfa-3270	118	1	intellectual	intellectual	ADJ
cjfa-3270	118	2	capital	capital	PROPN
cjfa-3270	118	3	disclosure	disclosure	NOUN
cjfa-3270	118	4	commitment	commitment	NOUN
cjfa-3270	118	5	:	:	PUNCT
cjfa-3270	118	6	myth	myth	NOUN
cjfa-3270	118	7	or	or	CCONJ
cjfa-3270	118	8	reality	reality	NOUN
cjfa-3270	118	9	?	?	PUNCT
cjfa-3270	118	10	.	.	PUNCT
cjfa-3270	119	1	journal	journal	PROPN
cjfa-3270	119	2	of	of	ADP
cjfa-3270	119	3	intellectual	intellectual	ADJ
cjfa-3270	119	4	capital	capital	NOUN
cjfa-3270	119	5	,	,	PUNCT
cjfa-3270	119	6	vol	vol	NOUN
cjfa-3270	119	7	.	.	PROPN
cjfa-3270	119	8	13	13	NUM
cjfa-3270	119	9	,	,	PUNCT
cjfa-3270	119	10	issue	issue	NOUN
cjfa-3270	119	11	1	1	NUM
cjfa-3270	119	12	,	,	PUNCT
cjfa-3270	119	13	https://biblio.ugent.be/	https://biblio.ugent.be/	NOUN
cjfa-3270	119	14	input	input	NOUN
cjfa-3270	119	15	/	/	SYM
cjfa-3270	119	16	download?func	download?func	PROPN
cjfa-3270	119	17	=	=	SYM
cjfa-3270	119	18	downloadfile&recordoid=1208994&fileoid=1220837	downloadfile&recordoid=1208994&fileoid=1220837	PROPN
cjfa-3270	119	19	(	(	PUNCT
cjfa-3270	119	20	access	access	NOUN
cjfa-3270	119	21	:	:	PUNCT
cjfa-3270	119	22	13.04.2013	13.04.2013	NUM
cjfa-3270	119	23	)	)	PUNCT
cjfa-3270	119	24	.	.	PUNCT
cjfa-3270	120	1	http://dx.doi.org/10.1108/14691931211196204	http://dx.doi.org/10.1108/14691931211196204	PROPN
cjfa-3270	120	2	.	.	PUNCT
cjfa-3270	121	1	dzinkowski	dzinkowski	PROPN
cjfa-3270	121	2	r.	r.	PROPN
cjfa-3270	121	3	(	(	PUNCT
cjfa-3270	121	4	1998	1998	NUM
cjfa-3270	121	5	)	)	PUNCT
cjfa-3270	121	6	,	,	PUNCT
cjfa-3270	121	7	the	the	DET
cjfa-3270	121	8	measurement	measurement	NOUN
cjfa-3270	121	9	and	and	CCONJ
cjfa-3270	121	10	management	management	NOUN
cjfa-3270	121	11	of	of	ADP
cjfa-3270	121	12	intellectual	intellectual	ADJ
cjfa-3270	121	13	capital	capital	NOUN
cjfa-3270	121	14	–	–	PUNCT
cjfa-3270	121	15	an	an	DET
cjfa-3270	121	16	introduction	introduction	NOUN
cjfa-3270	121	17	,	,	PUNCT
cjfa-3270	121	18	ifac	ifac	NOUN
cjfa-3270	121	19	study	study	NOUN
cjfa-3270	121	20	no	no	DET
cjfa-3270	121	21	7	7	NUM
cjfa-3270	121	22	,	,	PUNCT
cjfa-3270	121	23	http://www.emerald-library.com/ft	http://www.emerald-library.com/ft	PROPN
cjfa-3270	121	24	(	(	PUNCT
cjfa-3270	121	25	accessed	access	VERB
cjfa-3270	121	26	:	:	PUNCT
cjfa-3270	121	27	13.04.2013	13.04.2013	NUM
cjfa-3270	121	28	)	)	PUNCT
cjfa-3270	121	29	.	.	PUNCT
cjfa-3270	122	1	guidelines	guideline	NOUN
cjfa-3270	122	2	for	for	ADP
cjfa-3270	122	3	disclosure	disclosure	NOUN
cjfa-3270	122	4	of	of	ADP
cjfa-3270	122	5	intellectual	intellectual	ADJ
cjfa-3270	122	6	assets	asset	NOUN
cjfa-3270	122	7	based	base	VERB
cjfa-3270	122	8	management	management	NOUN
cjfa-3270	122	9	(	(	PUNCT
cjfa-3270	122	10	2005	2005	NUM
cjfa-3270	122	11	)	)	PUNCT
cjfa-3270	122	12	,	,	PUNCT
cjfa-3270	122	13	japan	japan	PROPN
cjfa-3270	122	14	.	.	PUNCT
cjfa-3270	123	1	ministry	ministry	PROPN
cjfa-3270	123	2	of	of	ADP
cjfa-3270	123	3	economy	economy	NOUN
cjfa-3270	123	4	,	,	PUNCT
cjfa-3270	123	5	trade	trade	NOUN
cjfa-3270	123	6	and	and	CCONJ
cjfa-3270	123	7	industry	industry	NOUN
cjfa-3270	123	8	,	,	PUNCT
cjfa-3270	123	9	october	october	PROPN
cjfa-3270	123	10	2005	2005	NUM
cjfa-3270	123	11	,	,	PUNCT
cjfa-3270	123	12	http://www.meti.go.jp/policy/	http://www.meti.go.jp/policy/	PROPN
cjfa-3270	123	13	intellectual_assets	intellectual_asset	NOUN
cjfa-3270	123	14	/	/	SYM
cjfa-3270	123	15	pdf	pdf	NOUN
cjfa-3270	123	16	/	/	SYM
cjfa-3270	123	17	guidelineforiam.pdf	guidelineforiam.pdf	NOUN
cjfa-3270	123	18	(	(	PUNCT
cjfa-3270	123	19	accessed	access	VERB
cjfa-3270	123	20	:	:	PUNCT
cjfa-3270	123	21	2013.04.13	2013.04.13	NUM
cjfa-3270	123	22	)	)	PUNCT
cjfa-3270	123	23	.	.	PUNCT
cjfa-3270	124	1	intellectual	intellectual	ADJ
cjfa-3270	124	2	capital	capital	NOUN
cjfa-3270	124	3	statements	statement	NOUN
cjfa-3270	124	4	-	-	PUNCT
cjfa-3270	124	5	made	make	VERB
cjfa-3270	124	6	in	in	ADP
cjfa-3270	124	7	europe	europe	PROPN
cjfa-3270	124	8	,	,	PUNCT
cjfa-3270	124	9	european	european	ADJ
cjfa-3270	124	10	ics	ics	PROPN
cjfa-3270	124	11	guideline	guideline	NOUN
cjfa-3270	124	12	(	(	PUNCT
cjfa-3270	124	13	2008	2008	NUM
cjfa-3270	124	14	)	)	PUNCT
cjfa-3270	124	15	,	,	PUNCT
cjfa-3270	124	16	dg	dg	PROPN
cjfa-3270	124	17	research	research	NOUN
cjfa-3270	124	18	,	,	PUNCT
cjfa-3270	124	19	http://ebookbrowse.com/european-ics-guideline-pdf-d234114066	http://ebookbrowse.com/european-ics-guideline-pdf-d234114066	PROPN
cjfa-3270	124	20	(	(	PUNCT
cjfa-3270	124	21	access	access	NOUN
cjfa-3270	124	22	:	:	PUNCT
cjfa-3270	124	23	13.04.2013	13.04.2013	NUM
cjfa-3270	124	24	)	)	PUNCT
cjfa-3270	124	25	.	.	PUNCT
cjfa-3270	125	1	kannan	kannan	PROPN
cjfa-3270	125	2	g.	g.	PROPN
cjfa-3270	125	3	,	,	PUNCT
cjfa-3270	125	4	aulbur	aulbur	PROPN
cjfa-3270	125	5	w.g	w.g	PROPN
cjfa-3270	125	6	.	.	PROPN
cjfa-3270	125	7	(	(	PUNCT
cjfa-3270	125	8	2004	2004	NUM
cjfa-3270	125	9	)	)	PUNCT
cjfa-3270	125	10	.	.	PUNCT
cjfa-3270	126	1	intellectual	intellectual	ADJ
cjfa-3270	126	2	capital	capital	NOUN
cjfa-3270	126	3	.	.	PUNCT
cjfa-3270	127	1	measurement	measurement	NOUN
cjfa-3270	127	2	effectiveness	effectiveness	NOUN
cjfa-3270	127	3	.	.	PUNCT
cjfa-3270	128	1	journal	journal	PROPN
cjfa-3270	128	2	of	of	ADP
cjfa-3270	128	3	intellectual	intellectual	ADJ
cjfa-3270	128	4	capital	capital	NOUN
cjfa-3270	128	5	vol	vol	NOUN
cjfa-3270	128	6	.	.	PROPN
cjfa-3270	128	7	5	5	NUM
cjfa-3270	128	8	no	no	DET
cjfa-3270	128	9	3	3	NUM
cjfa-3270	128	10	,	,	PUNCT
cjfa-3270	128	11	389–413	389–413	NUM
cjfa-3270	128	12	,	,	PUNCT
cjfa-3270	128	13	http://213.155.109.122/files/articles/	http://213.155.109.122/files/articles/	VERB
cjfa-3270	128	14	intellectual%20capital%20measurement%20effectiveness_20111029193520147	intellectual%20capital%20measurement%20effectiveness_20111029193520147	NOUN
cjfa-3270	128	15	.	.	PUNCT
cjfa-3270	129	1	pdf	pdf	NOUN
cjfa-3270	129	2	(	(	PUNCT
cjfa-3270	129	3	access	access	NOUN
cjfa-3270	129	4	:	:	PUNCT
cjfa-3270	129	5	13.04.2013	13.04.2013	NUM
cjfa-3270	129	6	)	)	PUNCT
cjfa-3270	129	7	.	.	PUNCT
cjfa-3270	130	1	http://dx.doi.org/10.1108/14691930410550363	http://dx.doi.org/10.1108/14691930410550363	PROPN
cjfa-3270	130	2	.	.	PUNCT
cjfa-3270	131	1	karmańska	karmańska	PROPN
cjfa-3270	131	2	a.	a.	NOUN
cjfa-3270	131	3	(	(	PUNCT
cjfa-3270	131	4	2010a	2010a	NUM
cjfa-3270	131	5	)	)	PUNCT
cjfa-3270	131	6	,	,	PUNCT
cjfa-3270	131	7	wartość	wartość	PROPN
cjfa-3270	131	8	godziwa	godziwa	PROPN
cjfa-3270	131	9	–	–	PUNCT
cjfa-3270	131	10	przełom	przełom	PROPN
cjfa-3270	131	11	w	w	PROPN
cjfa-3270	131	12	sprawozdawczej	sprawozdawczej	PROPN
cjfa-3270	131	13	wycenie	wycenie	VERB
cjfa-3270	131	14	dokonań	dokonań	VERB
cjfa-3270	131	15	przedsiębiorstw	przedsiębiorstw	PROPN
cjfa-3270	131	16	(	(	PUNCT
cjfa-3270	131	17	fair	fair	ADJ
cjfa-3270	131	18	value	value	NOUN
cjfa-3270	131	19	.	.	PUNCT
cjfa-3270	132	1	breakthrough	breakthrough	NOUN
cjfa-3270	132	2	in	in	ADP
cjfa-3270	132	3	reporting	report	VERB
cjfa-3270	132	4	evaluation	evaluation	NOUN
cjfa-3270	132	5	of	of	ADP
cjfa-3270	132	6	corporate	corporate	ADJ
cjfa-3270	132	7	performance	performance	NOUN
cjfa-3270	132	8	)	)	PUNCT
cjfa-3270	132	9	in	in	ADP
cjfa-3270	132	10	:	:	PUNCT
cjfa-3270	132	11	studia	studia	PROPN
cjfa-3270	132	12	i	i	PRON
cjfa-3270	132	13	prace	prace	VERB
cjfa-3270	132	14	kolegium	kolegium	PROPN
cjfa-3270	132	15	zarządzania	zarządzania	PROPN
cjfa-3270	133	1	i	i	PRON
cjfa-3270	133	2	finansów	finansów	PROPN
cjfa-3270	133	3	,	,	PUNCT
cjfa-3270	133	4	zeszyt	zeszyt	PROPN
cjfa-3270	133	5	naukowy	naukowy	VERB
cjfa-3270	134	1	101	101	NUM
cjfa-3270	134	2	,	,	PUNCT
cjfa-3270	134	3	97–107	97–107	PROPN
cjfa-3270	134	4	.	.	PUNCT
cjfa-3270	135	1	6	6	NUM
cjfa-3270	135	2	 	 	SPACE
cjfa-3270	135	3	this	this	DET
cjfa-3270	135	4	theme	theme	NOUN
cjfa-3270	135	5	as	as	ADV
cjfa-3270	135	6	well	well	ADV
cjfa-3270	135	7	as	as	ADP
cjfa-3270	135	8	the	the	DET
cjfa-3270	135	9	context	context	NOUN
cjfa-3270	135	10	and	and	CCONJ
cjfa-3270	135	11	specificity	specificity	NOUN
cjfa-3270	135	12	of	of	ADP
cjfa-3270	135	13	the	the	DET
cjfa-3270	135	14	fourth	fourth	ADJ
cjfa-3270	135	15	era	era	NOUN
cjfa-3270	135	16	in	in	ADP
cjfa-3270	135	17	the	the	DET
cjfa-3270	135	18	development	development	NOUN
cjfa-3270	135	19	of	of	ADP
cjfa-3270	135	20	corporate	corporate	ADJ
cjfa-3270	135	21	reporting	reporting	NOUN
cjfa-3270	135	22	are	be	AUX
cjfa-3270	135	23	presented	present	VERB
cjfa-3270	135	24	in	in	ADP
cjfa-3270	135	25	:	:	PUNCT
cjfa-3270	135	26	(	(	PUNCT
cjfa-3270	135	27	karmańska	karmańska	NOUN
cjfa-3270	135	28	2014	2014	NUM
cjfa-3270	135	29	)	)	PUNCT
cjfa-3270	135	30	.	.	PUNCT
cjfa-3270	136	1	anna	anna	PROPN
cjfa-3270	136	2	karmańska82	karmańska82	PROPN
cjfa-3270	136	3	karmańska	karmańska	PROPN
cjfa-3270	136	4	a.	a.	PROPN
cjfa-3270	136	5	(	(	PUNCT
cjfa-3270	136	6	2010b	2010b	NUM
cjfa-3270	136	7	)	)	PUNCT
cjfa-3270	136	8	,	,	PUNCT
cjfa-3270	136	9	wielowymiarowość	wielowymiarowość	NOUN
cjfa-3270	136	10	polityki	polityki	INTJ
cjfa-3270	136	11	rachunkowości	rachunkowości	VERB
cjfa-3270	137	1	i	i	PRON
cjfa-3270	137	2	etyki	etyki	X
cjfa-3270	138	1	z	z	NOUN
cjfa-3270	138	2	nią	nią	PROPN
cjfa-3270	138	3	związanej	związanej	PROPN
cjfa-3270	138	4	(	(	PUNCT
cjfa-3270	138	5	artykuł	artykuł	NOUN
cjfa-3270	138	6	dyskusyjny	dyskusyjny	NOUN
cjfa-3270	138	7	)	)	PUNCT
cjfa-3270	138	8	multidimensionality	multidimensionality	NOUN
cjfa-3270	138	9	of	of	ADP
cjfa-3270	138	10	accounting	accounting	NOUN
cjfa-3270	138	11	policy	policy	NOUN
cjfa-3270	138	12	and	and	CCONJ
cjfa-3270	138	13	related	related	ADJ
cjfa-3270	138	14	ethics	ethic	NOUN
cjfa-3270	138	15	(	(	PUNCT
cjfa-3270	138	16	discussion	discussion	NOUN
cjfa-3270	138	17	article	article	NOUN
cjfa-3270	138	18	)	)	PUNCT
cjfa-3270	138	19	,	,	PUNCT
cjfa-3270	138	20	zeszyty	zeszyty	VERB
cjfa-3270	138	21	teoretyczne	teoretyczne	NOUN
cjfa-3270	138	22	rachunkowości	rachunkowości	VERB
cjfa-3270	138	23	nr	nr	PROPN
cjfa-3270	138	24	56	56	NUM
cjfa-3270	138	25	,	,	PUNCT
cjfa-3270	138	26	skwp	skwp	PROPN
cjfa-3270	138	27	,	,	PUNCT
cjfa-3270	138	28	rada	rada	PROPN
cjfa-3270	138	29	naukowa	naukowa	PROPN
cjfa-3270	138	30	,	,	PUNCT
cjfa-3270	138	31	warsaw	warsaw	PROPN
cjfa-3270	138	32	,	,	PUNCT
cjfa-3270	138	33	97–110	97–110	PROPN
cjfa-3270	138	34	.	.	PUNCT
cjfa-3270	138	35	karmańska	karmańska	PROPN
cjfa-3270	138	36	a.	a.	PROPN
cjfa-3270	138	37	(	(	PUNCT
cjfa-3270	138	38	2013	2013	NUM
cjfa-3270	138	39	)	)	PUNCT
cjfa-3270	138	40	,	,	PUNCT
cjfa-3270	138	41	wprowadzenie	wprowadzenie	PROPN
cjfa-3270	138	42	(	(	PUNCT
cjfa-3270	138	43	introduction	introduction	NOUN
cjfa-3270	138	44	)	)	PUNCT
cjfa-3270	138	45	,	,	PUNCT
cjfa-3270	139	1	[	[	X
cjfa-3270	139	2	in	in	ADP
cjfa-3270	139	3	:]	:]	PROPN
cjfa-3270	139	4	nauka	nauka	PROPN
cjfa-3270	139	5	o	o	PROPN
cjfa-3270	139	6	rachunkowości	rachunkowości	PROPN
cjfa-3270	139	7	na	na	PROPN
cjfa-3270	139	8	progu	progu	PROPN
cjfa-3270	139	9	gospodarki	gospodarki	NOUN
cjfa-3270	139	10	opartej	opartej	NOUN
cjfa-3270	139	11	na	na	ADP
cjfa-3270	139	12	wiedzy	wiedzy	NOUN
cjfa-3270	139	13	.	.	PUNCT
cjfa-3270	140	1	polski	polski	PROPN
cjfa-3270	140	2	sondaż	sondaż	PROPN
cjfa-3270	140	3	środowiskowy	środowiskowy	ADJ
cjfa-3270	140	4	(	(	PUNCT
cjfa-3270	140	5	the	the	DET
cjfa-3270	140	6	science	science	NOUN
cjfa-3270	140	7	of	of	ADP
cjfa-3270	140	8	accounting	accounting	NOUN
cjfa-3270	140	9	at	at	ADP
cjfa-3270	140	10	the	the	DET
cjfa-3270	140	11	door	door	NOUN
cjfa-3270	140	12	of	of	ADP
cjfa-3270	140	13	knowledge	knowledge	NOUN
cjfa-3270	140	14	based	base	VERB
cjfa-3270	140	15	economy	economy	NOUN
cjfa-3270	140	16	.	.	PUNCT
cjfa-3270	141	1	polish	polish	ADJ
cjfa-3270	141	2	environmental	environmental	ADJ
cjfa-3270	141	3	survey	survey	NOUN
cjfa-3270	141	4	)	)	PUNCT
cjfa-3270	141	5	,	,	PUNCT
cjfa-3270	141	6	scientific	scientific	ADJ
cjfa-3270	141	7	editor	editor	NOUN
cjfa-3270	141	8	:	:	PUNCT
cjfa-3270	141	9	a.	a.	NOUN
cjfa-3270	141	10	karmańska	karmańska	PROPN
cjfa-3270	141	11	.	.	PUNCT
cjfa-3270	142	1	publisher	publisher	NOUN
cjfa-3270	142	2	:	:	PUNCT
cjfa-3270	142	3	warsaw	warsaw	PROPN
cjfa-3270	142	4	school	school	NOUN
cjfa-3270	142	5	of	of	ADP
cjfa-3270	142	6	economics	economic	NOUN
cjfa-3270	142	7	.	.	PUNCT
cjfa-3270	143	1	karmańska	karmańska	NOUN
cjfa-3270	143	2	a.	a.	NOUN
cjfa-3270	143	3	(	(	PUNCT
cjfa-3270	143	4	2014	2014	NUM
cjfa-3270	143	5	)	)	PUNCT
cjfa-3270	143	6	,	,	PUNCT
cjfa-3270	143	7	the	the	DET
cjfa-3270	143	8	imperative	imperative	NOUN
cjfa-3270	143	9	of	of	ADP
cjfa-3270	143	10	sustainable	sustainable	ADJ
cjfa-3270	143	11	growth	growth	NOUN
cjfa-3270	143	12	and	and	CCONJ
cjfa-3270	143	13	reporting	reporting	NOUN
cjfa-3270	143	14	integration	integration	NOUN
cjfa-3270	143	15	.	.	PUNCT
cjfa-3270	144	1	the	the	DET
cjfa-3270	144	2	fourth	fourth	ADJ
cjfa-3270	144	3	era	era	NOUN
cjfa-3270	144	4	in	in	ADP
cjfa-3270	144	5	the	the	DET
cjfa-3270	144	6	corporate	corporate	ADJ
cjfa-3270	144	7	reporting	reporting	NOUN
cjfa-3270	144	8	development	development	NOUN
cjfa-3270	144	9	.	.	PUNCT
cjfa-3270	144	10	,	,	PUNCT
cjfa-3270	144	11	copernican	copernican	PROPN
cjfa-3270	144	12	journal	journal	PROPN
cjfa-3270	144	13	of	of	ADP
cjfa-3270	144	14	finance	finance	NOUN
cjfa-3270	144	15	and	and	CCONJ
cjfa-3270	144	16	accounting	accounting	NOUN
cjfa-3270	144	17	(	(	PUNCT
cjfa-3270	144	18	w	w	PROPN
cjfa-3270	144	19	druku	druku	NOUN
cjfa-3270	144	20	)	)	PUNCT
cjfa-3270	144	21	.	.	PUNCT
cjfa-3270	145	1	mauritsen	mauritsen	PROPN
cjfa-3270	145	2	j.	j.	PROPN
cjfa-3270	145	3	,	,	PUNCT
cjfa-3270	145	4	larsen	larsen	PROPN
cjfa-3270	145	5	h.t	h.t	PROPN
cjfa-3270	145	6	.	.	PROPN
cjfa-3270	145	7	(	(	PUNCT
cjfa-3270	145	8	2001	2001	NUM
cjfa-3270	145	9	)	)	PUNCT
cjfa-3270	145	10	.	.	PUNCT
cjfa-3270	146	1	valuing	value	VERB
cjfa-3270	146	2	the	the	DET
cjfa-3270	146	3	future	future	NOUN
cjfa-3270	146	4	:	:	PUNCT
cjfa-3270	146	5	intellectual	intellectual	ADJ
cjfa-3270	146	6	capital	capital	NOUN
cjfa-3270	146	7	supplements	supplement	NOUN
cjfa-3270	146	8	at	at	ADP
cjfa-3270	146	9	skandia	skandia	PROPN
cjfa-3270	146	10	.	.	PUNCT
cjfa-3270	147	1	accounting	accounting	NOUN
cjfa-3270	147	2	auditing	auditing	NOUN
cjfa-3270	147	3	&	&	CCONJ
cjfa-3270	147	4	accountibility	accountibility	PROPN
cjfa-3270	147	5	journal	journal	PROPN
cjfa-3270	147	6	,	,	PUNCT
cjfa-3270	147	7	vol	vol	NOUN
cjfa-3270	147	8	.	.	PROPN
cjfa-3270	147	9	14	14	NUM
cjfa-3270	148	1	no	no	DET
cjfa-3270	148	2	2001	2001	NUM
cjfa-3270	148	3	,	,	PUNCT
cjfa-3270	148	4	www.ciberconta.unizar.es/ftp/pub/doc/intellcapital_ifac.pdf	www.ciberconta.unizar.es/ftp/pub/doc/intellcapital_ifac.pdf	PROPN
cjfa-3270	148	5	(	(	PUNCT
cjfa-3270	148	6	accessed	access	VERB
cjfa-3270	148	7	:	:	PUNCT
cjfa-3270	148	8	13.04.2013	13.04.2013	NUM
cjfa-3270	148	9	)	)	PUNCT
cjfa-3270	148	10	.	.	PUNCT
cjfa-3270	149	1	http://	http://	PROPN
cjfa-3270	149	2	dx.doi.org/10.1108/09513570110403434	dx.doi.org/10.1108/09513570110403434	PROPN
cjfa-3270	149	3	.	.	PUNCT
cjfa-3270	150	1	meritum	meritum	PROPN
cjfa-3270	150	2	project	project	NOUN
cjfa-3270	150	3	.	.	PUNCT
cjfa-3270	151	1	guidelines	guideline	NOUN
cjfa-3270	151	2	for	for	ADP
cjfa-3270	151	3	managing	manage	VERB
cjfa-3270	151	4	and	and	CCONJ
cjfa-3270	151	5	reporting	report	VERB
cjfa-3270	151	6	on	on	ADP
cjfa-3270	151	7	intangibles	intangible	NOUN
cjfa-3270	151	8	(	(	PUNCT
cjfa-3270	151	9	intellectual	intellectual	ADJ
cjfa-3270	151	10	capital	capital	NOUN
cjfa-3270	151	11	report	report	PROPN
cjfa-3270	151	12	)	)	PUNCT
cjfa-3270	151	13	(	(	PUNCT
cjfa-3270	151	14	2002	2002	NUM
cjfa-3270	151	15	)	)	PUNCT
cjfa-3270	151	16	,	,	PUNCT
cjfa-3270	151	17	vodafone	vodafone	NOUN
cjfa-3270	151	18	foundation	foundation	PROPN
cjfa-3270	151	19	,	,	PUNCT
cjfa-3270	151	20	madrid	madrid	PROPN
cjfa-3270	151	21	,	,	PUNCT
cjfa-3270	151	22	http://www.pnbukh.com/files/	http://www.pnbukh.com/files/	PRON
cjfa-3270	151	23	pdf_filer	pdf_filer	NOUN
cjfa-3270	151	24	/	/	SYM
cjfa-3270	151	25	meritum_guidelines.pdf	meritum_guidelines.pdf	NOUN
cjfa-3270	151	26	(	(	PUNCT
cjfa-3270	151	27	accessed	access	VERB
cjfa-3270	151	28	:	:	PUNCT
cjfa-3270	151	29	13.04.2013	13.04.2013	NUM
cjfa-3270	151	30	)	)	PUNCT
cjfa-3270	151	31	.	.	PUNCT
cjfa-3270	152	1	nohria	nohria	PROPN
cjfa-3270	152	2	n.	n.	PROPN
cjfa-3270	152	3	(	(	PUNCT
cjfa-3270	152	4	2010	2010	NUM
cjfa-3270	152	5	)	)	PUNCT
cjfa-3270	152	6	,	,	PUNCT
cjfa-3270	152	7	the	the	DET
cjfa-3270	152	8	landscape	landscape	NOUN
cjfa-3270	152	9	of	of	ADP
cjfa-3270	152	10	integrated	integrated	ADJ
cjfa-3270	152	11	reporting	reporting	NOUN
cjfa-3270	152	12	.	.	PUNCT
cjfa-3270	153	1	reflections	reflection	NOUN
cjfa-3270	153	2	and	and	CCONJ
cjfa-3270	153	3	next	next	ADJ
cjfa-3270	153	4	steps	step	NOUN
cjfa-3270	153	5	.	.	PUNCT
cjfa-3270	153	6	edited	edit	VERB
cjfa-3270	153	7	by	by	ADP
cjfa-3270	153	8	:	:	PUNCT
cjfa-3270	153	9	r.	r.	PROPN
cjfa-3270	153	10	g.	g.	PROPN
cjfa-3270	153	11	eccles	eccles	PROPN
cjfa-3270	153	12	,	,	PUNCT
cjfa-3270	153	13	b.	b.	PROPN
cjfa-3270	153	14	cheng	cheng	PROPN
cjfa-3270	153	15	,	,	PUNCT
cjfa-3270	153	16	d.	d.	PROPN
cjfa-3270	153	17	saltzman	saltzman	PROPN
cjfa-3270	153	18	,	,	PUNCT
cjfa-3270	153	19	harvard	harvard	PROPN
cjfa-3270	153	20	business	business	PROPN
cjfa-3270	153	21	school	school	PROPN
cjfa-3270	153	22	,	,	PUNCT
cjfa-3270	153	23	e	e	NOUN
cjfa-3270	153	24	-	-	NOUN
cjfa-3270	153	25	book	book	NOUN
cjfa-3270	153	26	,	,	PUNCT
cjfa-3270	153	27	http://hbswk	http://hbswk	PROPN
cjfa-3270	153	28	.	.	NOUN
cjfa-3270	153	29	hbs.edu/pdf/the_landscape_of_integrated_reporting.pdf	hbs.edu/pdf/the_landscape_of_integrated_reporting.pdf	NOUN
cjfa-3270	153	30	(	(	PUNCT
cjfa-3270	153	31	accessed	access	VERB
cjfa-3270	153	32	:	:	PUNCT
cjfa-3270	153	33	13.04.2013	13.04.2013	NUM
cjfa-3270	153	34	)	)	PUNCT
cjfa-3270	153	35	.	.	PUNCT
cjfa-3270	154	1	the	the	DET
cjfa-3270	154	2	prism	prism	NOUN
cjfa-3270	154	3	project	project	NOUN
cjfa-3270	154	4	.	.	PUNCT
cjfa-3270	155	1	c.	c.	PROPN
cjfa-3270	155	2	eustace	eustace	PROPN
cjfa-3270	155	3	:	:	PUNCT
cjfa-3270	155	4	report	report	NOUN
cjfa-3270	155	5	of	of	ADP
cjfa-3270	155	6	research	research	NOUN
cjfa-3270	155	7	findings	finding	NOUN
cjfa-3270	155	8	and	and	CCONJ
cjfa-3270	155	9	policy	policy	NOUN
cjfa-3270	155	10	recommendations	recommendation	NOUN
cjfa-3270	155	11	(	(	PUNCT
cjfa-3270	155	12	2003	2003	NUM
cjfa-3270	155	13	)	)	PUNCT
cjfa-3270	155	14	,	,	PUNCT
cjfa-3270	155	15	european	european	PROPN
cjfa-3270	155	16	commission	commission	PROPN
cjfa-3270	155	17	.	.	PUNCT
cjfa-3270	156	1	information	information	NOUN
cjfa-3270	156	2	society	society	PROPN
cjfa-3270	156	3	technologies	technology	NOUN
cjfa-3270	156	4	programme	programme	NOUN
cjfa-3270	156	5	,	,	PUNCT
cjfa-3270	156	6	http://www.intangability.com/wp-content/uploads/2009/03/prism-project-reportof-research-findings-and-policy-recommendations.pdf	http://www.intangability.com/wp-content/uploads/2009/03/prism-project-reportof-research-findings-and-policy-recommendations.pdf	NOUN
cjfa-3270	156	7	,	,	PUNCT
cjfa-3270	156	8	(	(	PUNCT
cjfa-3270	156	9	accessed	access	VERB
cjfa-3270	156	10	:	:	PUNCT
cjfa-3270	156	11	13.04.2013	13.04.2013	NUM
cjfa-3270	156	12	)	)	PUNCT
cjfa-3270	156	13	.	.	PUNCT