id	sid	tid	token	lemma	pos
cjfa-35455	1	1	date	date	NOUN
cjfa-35455	1	2	of	of	ADP
cjfa-35455	1	3	submission	submission	NOUN
cjfa-35455	1	4	:	:	PUNCT
cjfa-35455	1	5	march	march	PROPN
cjfa-35455	1	6	24	24	NUM
cjfa-35455	1	7	,	,	PUNCT
cjfa-35455	1	8	2021	2021	NUM
cjfa-35455	1	9	;	;	PUNCT
cjfa-35455	1	10	date	date	NOUN
cjfa-35455	1	11	of	of	ADP
cjfa-35455	1	12	acceptance	acceptance	NOUN
cjfa-35455	1	13	:	:	PUNCT
cjfa-35455	1	14	may	may	AUX
cjfa-35455	1	15	2,2021	2,2021	NUM
cjfa-35455	1	16	.	.	PUNCT
cjfa-35455	2	1	*	*	PUNCT
cjfa-35455	2	2	contact	contact	NOUN
cjfa-35455	2	3	information	information	NOUN
cjfa-35455	2	4	:	:	PUNCT
cjfa-35455	2	5	dawittadesse9053@yahoo.com	dawittadesse9053@yahoo.com	PROPN
cjfa-35455	2	6	,	,	PUNCT
cjfa-35455	2	7	gamby	gamby	PROPN
cjfa-35455	2	8	medical	medical	ADJ
cjfa-35455	2	9	and	and	CCONJ
cjfa-35455	2	10	business	business	NOUN
cjfa-35455	2	11	college	college	PROPN
cjfa-35455	2	12	and	and	CCONJ
cjfa-35455	2	13	addis	addis	PROPN
cjfa-35455	2	14	ababa	ababa	PROPN
cjfa-35455	2	15	university	university	PROPN
cjfa-35455	2	16	school	school	PROPN
cjfa-35455	2	17	of	of	ADP
cjfa-35455	2	18	commerce	commerce	PROPN
cjfa-35455	2	19	,	,	PUNCT
cjfa-35455	2	20	ethiopia	ethiopia	PROPN
cjfa-35455	2	21	and	and	CCONJ
cjfa-35455	2	22	managing	manage	VERB
cjfa-35455	2	23	partner	partner	NOUN
cjfa-35455	2	24	of	of	ADP
cjfa-35455	2	25	lead	lead	NOUN
cjfa-35455	2	26	plus	plus	CCONJ
cjfa-35455	2	27	consulting	consulting	NOUN
cjfa-35455	2	28	,	,	PUNCT
cjfa-35455	2	29	ethiopia	ethiopia	PROPN
cjfa-35455	2	30	,	,	PUNCT
cjfa-35455	2	31	phone	phone	NOUN
cjfa-35455	2	32	:	:	PUNCT
cjfa-35455	2	33	251911109648	251911109648	NUM
cjfa-35455	2	34	;	;	PUNCT
cjfa-35455	2	35	orcid	orcid	NOUN
cjfa-35455	3	1	i	i	NOUN
cjfa-35455	3	2	d	d	PROPN
cjfa-35455	3	3	:	:	PUNCT
cjfa-35455	4	1	https://orcid.org/0000-0001-5885-6539	https://orcid.org/0000-0001-5885-6539	PROPN
cjfa-35455	4	2	.	.	PROPN
cjfa-35455	5	1	copernican	copernican	PROPN
cjfa-35455	5	2	journal	journal	PROPN
cjfa-35455	5	3	of	of	ADP
cjfa-35455	5	4	finance	finance	PROPN
cjfa-35455	5	5	&	&	CCONJ
cjfa-35455	5	6	accounting	accounting	PROPN
cjfa-35455	5	7	e	e	PROPN
cjfa-35455	5	8	-	-	PROPN
cjfa-35455	5	9	issn	issn	PROPN
cjfa-35455	5	10	2300	2300	NUM
cjfa-35455	5	11	-	-	SYM
cjfa-35455	5	12	3065	3065	NUM
cjfa-35455	5	13	p	p	PROPN
cjfa-35455	5	14	-	-	PUNCT
cjfa-35455	5	15	issn	issn	PROPN
cjfa-35455	5	16	2300	2300	NUM
cjfa-35455	5	17	-	-	SYM
cjfa-35455	5	18	12402021	12402021	NUM
cjfa-35455	5	19	,	,	PUNCT
cjfa-35455	5	20	volume	volume	NOUN
cjfa-35455	5	21	10	10	NUM
cjfa-35455	5	22	,	,	PUNCT
cjfa-35455	5	23	issue	issue	NOUN
cjfa-35455	5	24	2	2	NUM
cjfa-35455	5	25	tiruneh	tiruneh	NOUN
cjfa-35455	5	26	,	,	PUNCT
cjfa-35455	5	27	d.t	d.t	PROPN
cjfa-35455	5	28	.	.	PROPN
cjfa-35455	5	29	(	(	PUNCT
cjfa-35455	5	30	2021	2021	NUM
cjfa-35455	5	31	)	)	PUNCT
cjfa-35455	5	32	.	.	PUNCT
cjfa-35455	6	1	empirical	empirical	ADJ
cjfa-35455	6	2	evidence	evidence	NOUN
cjfa-35455	6	3	of	of	ADP
cjfa-35455	6	4	the	the	DET
cjfa-35455	6	5	suitability	suitability	NOUN
cjfa-35455	6	6	of	of	ADP
cjfa-35455	6	7	ifrs	ifrs	PROPN
cjfa-35455	6	8	for	for	ADP
cjfa-35455	6	9	banking	banking	NOUN
cjfa-35455	6	10	sector	sector	NOUN
cjfa-35455	6	11	in	in	ADP
cjfa-35455	6	12	sub	sub	ADJ
cjfa-35455	6	13	-	-	ADJ
cjfa-35455	6	14	saharan	saharan	ADJ
cjfa-35455	6	15	african	african	ADJ
cjfa-35455	6	16	countries	country	NOUN
cjfa-35455	6	17	.	.	PUNCT
cjfa-35455	7	1	copernican	copernican	PROPN
cjfa-35455	7	2	journal	journal	PROPN
cjfa-35455	7	3	of	of	ADP
cjfa-35455	7	4	finance	finance	PROPN
cjfa-35455	7	5	&	&	CCONJ
cjfa-35455	7	6	accounting	accounting	PROPN
cjfa-35455	7	7	,	,	PUNCT
cjfa-35455	7	8	10(2	10(2	NUM
cjfa-35455	7	9	)	)	PUNCT
cjfa-35455	7	10	,	,	PUNCT
cjfa-35455	7	11	63–79	63–79	NOUN
cjfa-35455	7	12	.	.	PUNCT
cjfa-35455	8	1	http://dx.doi	http://dx.doi	NOUN
cjfa-35455	8	2	.	.	PUNCT
cjfa-35455	9	1	org/10.12775	org/10.12775	PROPN
cjfa-35455	9	2	/	/	SYM
cjfa-35455	9	3	cjfa.2021.008	cjfa.2021.008	NOUN
cjfa-35455	9	4	dawit	dawit	VERB
cjfa-35455	9	5	tadesse	tadesse	ADJ
cjfa-35455	9	6	tiruneh	tiruneh	PROPN
cjfa-35455	9	7	*	*	PUNCT
cjfa-35455	9	8	gamby	gamby	PROPN
cjfa-35455	9	9	medical	medical	ADJ
cjfa-35455	9	10	and	and	CCONJ
cjfa-35455	9	11	business	business	NOUN
cjfa-35455	9	12	college	college	NOUN
cjfa-35455	9	13	empirical	empirical	ADJ
cjfa-35455	9	14	evidence	evidence	NOUN
cjfa-35455	9	15	of	of	ADP
cjfa-35455	9	16	the	the	DET
cjfa-35455	9	17	suitability	suitability	NOUN
cjfa-35455	9	18	of	of	ADP
cjfa-35455	9	19	ifrs	ifrs	PROPN
cjfa-35455	9	20	for	for	ADP
cjfa-35455	9	21	banking	banking	NOUN
cjfa-35455	9	22	sector	sector	NOUN
cjfa-35455	9	23	in	in	ADP
cjfa-35455	9	24	sub	sub	ADJ
cjfa-35455	9	25	-	-	ADJ
cjfa-35455	9	26	saharan	saharan	ADJ
cjfa-35455	9	27	african	african	ADJ
cjfa-35455	9	28	countries	country	NOUN
cjfa-35455	9	29	keywords	keyword	NOUN
cjfa-35455	9	30	:	:	PUNCT
cjfa-35455	9	31	ifrs	ifrs	NOUN
cjfa-35455	9	32	,	,	PUNCT
cjfa-35455	9	33	suitability	suitability	NOUN
cjfa-35455	9	34	,	,	PUNCT
cjfa-35455	9	35	sub	sub	ADJ
cjfa-35455	9	36	-	-	ADJ
cjfa-35455	9	37	saharan	saharan	ADJ
cjfa-35455	9	38	africa	africa	PROPN
cjfa-35455	9	39	region	region	PROPN
cjfa-35455	9	40	,	,	PUNCT
cjfa-35455	9	41	africa	africa	PROPN
cjfa-35455	9	42	,	,	PUNCT
cjfa-35455	9	43	ethiopia	ethiopia	PROPN
cjfa-35455	9	44	,	,	PUNCT
cjfa-35455	9	45	ethiopian	ethiopian	ADJ
cjfa-35455	9	46	banking	banking	NOUN
cjfa-35455	9	47	sector	sector	NOUN
cjfa-35455	9	48	.	.	PUNCT
cjfa-35455	10	1	j	j	PROPN
cjfa-35455	10	2	e	e	PROPN
cjfa-35455	10	3	l	l	PROPN
cjfa-35455	10	4	classification	classification	NOUN
cjfa-35455	10	5	:	:	PUNCT
cjfa-35455	10	6	g21	g21	PROPN
cjfa-35455	10	7	,	,	PUNCT
cjfa-35455	10	8	m10	m10	PROPN
cjfa-35455	10	9	,	,	PUNCT
cjfa-35455	10	10	m41	m41	PROPN
cjfa-35455	10	11	,	,	PUNCT
cjfa-35455	10	12	m42	m42	PROPN
cjfa-35455	10	13	,	,	PUNCT
cjfa-35455	10	14	m48	m48	PROPN
cjfa-35455	10	15	,	,	PUNCT
cjfa-35455	10	16	m49	m49	PROPN
cjfa-35455	10	17	.	.	PUNCT
cjfa-35455	11	1	abstract	abstract	PROPN
cjfa-35455	11	2	:	:	PUNCT
cjfa-35455	11	3	the	the	DET
cjfa-35455	11	4	reason	reason	NOUN
cjfa-35455	11	5	for	for	ADP
cjfa-35455	11	6	this	this	DET
cjfa-35455	11	7	investigation	investigation	NOUN
cjfa-35455	11	8	was	be	AUX
cjfa-35455	11	9	to	to	PART
cjfa-35455	11	10	survey	survey	VERB
cjfa-35455	11	11	the	the	DET
cjfa-35455	11	12	appropriateness	appropriateness	NOUN
cjfa-35455	11	13	of	of	ADP
cjfa-35455	11	14	international	international	ADJ
cjfa-35455	11	15	financial	financial	ADJ
cjfa-35455	11	16	reporting	reporting	NOUN
cjfa-35455	11	17	standards	standard	NOUN
cjfa-35455	11	18	(	(	PUNCT
cjfa-35455	11	19	ifrs	ifrs	NOUN
cjfa-35455	11	20	)	)	PUNCT
cjfa-35455	11	21	in	in	ADP
cjfa-35455	11	22	sub	sub	ADJ
cjfa-35455	11	23	-	-	ADJ
cjfa-35455	11	24	saharan	saharan	ADJ
cjfa-35455	11	25	african	african	ADJ
cjfa-35455	11	26	nations	nation	NOUN
cjfa-35455	11	27	banking	banking	NOUN
cjfa-35455	11	28	sector	sector	NOUN
cjfa-35455	11	29	like	like	ADP
cjfa-35455	11	30	ethiopia	ethiopia	PROPN
cjfa-35455	11	31	.	.	PUNCT
cjfa-35455	12	1	the	the	DET
cjfa-35455	12	2	following	follow	VERB
cjfa-35455	12	3	research	research	NOUN
cjfa-35455	12	4	endeavors	endeavor	NOUN
cjfa-35455	12	5	to	to	PART
cjfa-35455	12	6	acquire	acquire	VERB
cjfa-35455	12	7	experiences	experience	NOUN
cjfa-35455	12	8	into	into	ADP
cjfa-35455	12	9	the	the	DET
cjfa-35455	12	10	benefits	benefit	NOUN
cjfa-35455	12	11	and	and	CCONJ
cjfa-35455	12	12	detriments	detriment	NOUN
cjfa-35455	12	13	of	of	ADP
cjfa-35455	12	14	ifrs	ifrs	ADJ
cjfa-35455	12	15	execution	execution	NOUN
cjfa-35455	12	16	in	in	ADP
cjfa-35455	12	17	ethiopian	ethiopian	ADJ
cjfa-35455	12	18	banking	banking	NOUN
cjfa-35455	12	19	sector	sector	NOUN
cjfa-35455	12	20	depending	depend	VERB
cjfa-35455	12	21	on	on	ADP
cjfa-35455	12	22	the	the	DET
cjfa-35455	12	23	view	view	NOUN
cjfa-35455	12	24	of	of	ADP
cjfa-35455	12	25	banks	bank	NOUN
cjfa-35455	12	26	financial	financial	ADJ
cjfa-35455	12	27	directors	director	NOUN
cjfa-35455	12	28	,	,	PUNCT
cjfa-35455	12	29	scholastics	scholastic	NOUN
cjfa-35455	12	30	in	in	ADP
cjfa-35455	12	31	accounting	accounting	NOUN
cjfa-35455	12	32	and	and	CCONJ
cjfa-35455	12	33	external	external	ADJ
cjfa-35455	12	34	auditor	auditor	NOUN
cjfa-35455	12	35	.	.	PUNCT
cjfa-35455	13	1	examination	examination	NOUN
cjfa-35455	13	2	is	be	AUX
cjfa-35455	13	3	insightful	insightful	ADJ
cjfa-35455	13	4	of	of	ADP
cjfa-35455	13	5	online	online	ADJ
cjfa-35455	13	6	overview	overview	NOUN
cjfa-35455	13	7	,	,	PUNCT
cjfa-35455	13	8	which	which	PRON
cjfa-35455	13	9	intends	intend	VERB
cjfa-35455	13	10	to	to	PART
cjfa-35455	13	11	clarify	clarify	VERB
cjfa-35455	13	12	the	the	DET
cjfa-35455	13	13	appropriateness	appropriateness	NOUN
cjfa-35455	13	14	of	of	ADP
cjfa-35455	13	15	ifrs	ifrs	PROPN
cjfa-35455	13	16	as	as	SCONJ
cjfa-35455	13	17	opposed	oppose	VERB
cjfa-35455	13	18	to	to	PART
cjfa-35455	13	19	depict	depict	VERB
cjfa-35455	13	20	a	a	DET
cjfa-35455	13	21	population	population	NOUN
cjfa-35455	13	22	.	.	PUNCT
cjfa-35455	14	1	along	along	ADP
cjfa-35455	14	2	these	these	DET
cjfa-35455	14	3	lines	line	NOUN
cjfa-35455	14	4	,	,	PUNCT
cjfa-35455	14	5	representativeness	representativenes	VERB
cjfa-35455	14	6	of	of	ADP
cjfa-35455	14	7	the	the	DET
cjfa-35455	14	8	example	example	NOUN
cjfa-35455	14	9	to	to	ADP
cjfa-35455	14	10	the	the	DET
cjfa-35455	14	11	population	population	NOUN
cjfa-35455	14	12	was	be	AUX
cjfa-35455	14	13	not	not	PART
cjfa-35455	14	14	the	the	DET
cjfa-35455	14	15	objective	objective	NOUN
cjfa-35455	14	16	of	of	ADP
cjfa-35455	14	17	the	the	DET
cjfa-35455	14	18	examination	examination	NOUN
cjfa-35455	14	19	;	;	PUNCT
cjfa-35455	14	20	it	it	PRON
cjfa-35455	14	21	endeavors	endeavor	VERB
cjfa-35455	14	22	rather	rather	ADV
cjfa-35455	14	23	to	to	PART
cjfa-35455	14	24	guarantee	guarantee	VERB
cjfa-35455	14	25	legitimacy	legitimacy	NOUN
cjfa-35455	14	26	of	of	ADP
cjfa-35455	14	27	the	the	DET
cjfa-35455	14	28	information	information	NOUN
cjfa-35455	14	29	by	by	ADP
cjfa-35455	14	30	applying	apply	VERB
cjfa-35455	14	31	purposive	purposive	ADJ
cjfa-35455	14	32	testing	testing	NOUN
cjfa-35455	14	33	(	(	PUNCT
cjfa-35455	14	34	oppenheim	oppenheim	PROPN
cjfa-35455	14	35	,	,	PUNCT
cjfa-35455	14	36	1992	1992	NUM
cjfa-35455	14	37	)	)	PUNCT
cjfa-35455	14	38	.	.	PUNCT
cjfa-35455	15	1	in	in	ADP
cjfa-35455	15	2	such	such	ADJ
cjfa-35455	15	3	manner	manner	NOUN
cjfa-35455	15	4	an	an	DET
cjfa-35455	15	5	aggregate	aggregate	NOUN
cjfa-35455	15	6	of	of	ADP
cjfa-35455	15	7	30	30	NUM
cjfa-35455	15	8	surveys	survey	NOUN
cjfa-35455	15	9	were	be	AUX
cjfa-35455	15	10	conveyed	convey	VERB
cjfa-35455	15	11	to	to	ADP
cjfa-35455	15	12	banks	banks	PROPN
cjfa-35455	15	13	financial	financial	ADJ
cjfa-35455	15	14	supervisors	supervisor	NOUN
cjfa-35455	15	15	,	,	PUNCT
cjfa-35455	15	16	scholastics	scholastic	NOUN
cjfa-35455	15	17	and	and	CCONJ
cjfa-35455	15	18	external	external	ADJ
cjfa-35455	15	19	auditors	auditor	NOUN
cjfa-35455	15	20	who	who	PRON
cjfa-35455	15	21	have	have	VERB
cjfa-35455	15	22	rich	rich	ADJ
cjfa-35455	15	23	information	information	NOUN
cjfa-35455	15	24	and	and	CCONJ
cjfa-35455	15	25	involvement	involvement	NOUN
cjfa-35455	15	26	with	with	ADP
cjfa-35455	15	27	ifrs	ifrs	ADJ
cjfa-35455	15	28	execution	execution	NOUN
cjfa-35455	15	29	in	in	ADP
cjfa-35455	15	30	financial	financial	ADJ
cjfa-35455	15	31	sector	sector	NOUN
cjfa-35455	15	32	in	in	ADP
cjfa-35455	15	33	ethiopia	ethiopia	PROPN
cjfa-35455	15	34	.	.	PUNCT
cjfa-35455	16	1	of	of	ADP
cjfa-35455	16	2	the	the	DET
cjfa-35455	16	3	26	26	NUM
cjfa-35455	16	4	answers	answer	NOUN
cjfa-35455	16	5	(	(	PUNCT
cjfa-35455	16	6	87	87	NUM
cjfa-35455	16	7	percent	percent	NOUN
cjfa-35455	16	8	)	)	PUNCT
cjfa-35455	16	9	,	,	PUNCT
cjfa-35455	16	10	26	26	NUM
cjfa-35455	16	11	finished	finished	ADJ
cjfa-35455	16	12	polls	poll	NOUN
cjfa-35455	16	13	were	be	AUX
cjfa-35455	16	14	broke	break	VERB
cjfa-35455	16	15	down	down	ADP
cjfa-35455	16	16	.	.	PUNCT
cjfa-35455	17	1	the	the	DET
cjfa-35455	17	2	outcomes	outcome	NOUN
cjfa-35455	17	3	recommend	recommend	VERB
cjfa-35455	17	4	that	that	SCONJ
cjfa-35455	17	5	ifrs	ifrs	NOUN
cjfa-35455	17	6	execution	execution	NOUN
cjfa-35455	17	7	is	be	AUX
cjfa-35455	17	8	appropriate	appropriate	ADJ
cjfa-35455	17	9	for	for	ADP
cjfa-35455	17	10	the	the	DET
cjfa-35455	17	11	banking	banking	NOUN
cjfa-35455	17	12	sector	sector	NOUN
cjfa-35455	17	13	of	of	ADP
cjfa-35455	17	14	ethiopia	ethiopia	PROPN
cjfa-35455	17	15	regardless	regardless	ADV
cjfa-35455	17	16	of	of	ADP
cjfa-35455	17	17	whether	whether	SCONJ
cjfa-35455	17	18	banks	bank	NOUN
cjfa-35455	17	19	are	be	AUX
cjfa-35455	17	20	causing	cause	VERB
cjfa-35455	17	21	extra	extra	ADJ
cjfa-35455	17	22	significant	significant	ADJ
cjfa-35455	17	23	expenses	expense	NOUN
cjfa-35455	17	24	to	to	PART
cjfa-35455	17	25	carry	carry	VERB
cjfa-35455	17	26	dawit	dawit	NOUN
cjfa-35455	17	27	tadesse	tadesse	ADJ
cjfa-35455	17	28	tiruneh64	tiruneh64	NOUN
cjfa-35455	17	29	out	out	ADP
cjfa-35455	17	30	the	the	DET
cjfa-35455	17	31	standards	standard	NOUN
cjfa-35455	17	32	.	.	PUNCT
cjfa-35455	18	1	the	the	DET
cjfa-35455	18	2	selection	selection	NOUN
cjfa-35455	18	3	of	of	ADP
cjfa-35455	18	4	ifrs	ifrs	PROPN
cjfa-35455	18	5	gives	give	VERB
cjfa-35455	18	6	numerous	numerous	ADJ
cjfa-35455	18	7	benefits	benefit	NOUN
cjfa-35455	18	8	to	to	ADP
cjfa-35455	18	9	the	the	DET
cjfa-35455	18	10	financial	financial	ADJ
cjfa-35455	18	11	sector	sector	NOUN
cjfa-35455	18	12	climate	climate	NOUN
cjfa-35455	18	13	without	without	ADP
cjfa-35455	18	14	logical	logical	ADJ
cjfa-35455	18	15	inconsistency	inconsistency	NOUN
cjfa-35455	18	16	with	with	ADP
cjfa-35455	18	17	ethiopian	ethiopian	ADJ
cjfa-35455	18	18	financial	financial	ADJ
cjfa-35455	18	19	laws	law	NOUN
cjfa-35455	18	20	and	and	CCONJ
cjfa-35455	18	21	corporate	corporate	ADJ
cjfa-35455	18	22	duty	duty	NOUN
cjfa-35455	18	23	.	.	PUNCT
cjfa-35455	19	1	the	the	DET
cjfa-35455	19	2	advantages	advantage	NOUN
cjfa-35455	19	3	that	that	SCONJ
cjfa-35455	19	4	the	the	DET
cjfa-35455	19	5	financial	financial	ADJ
cjfa-35455	19	6	sector	sector	NOUN
cjfa-35455	19	7	in	in	ADP
cjfa-35455	19	8	ethiopia	ethiopia	PROPN
cjfa-35455	19	9	will	will	AUX
cjfa-35455	19	10	get	get	VERB
cjfa-35455	19	11	from	from	ADP
cjfa-35455	19	12	ifrs	ifrs	ADJ
cjfa-35455	19	13	execution	execution	NOUN
cjfa-35455	19	14	pertinently	pertinently	ADV
cjfa-35455	19	15	and	and	CCONJ
cjfa-35455	19	16	dependably	dependably	ADV
cjfa-35455	19	17	addresses	address	VERB
cjfa-35455	19	18	the	the	DET
cjfa-35455	19	19	financial	financial	ADJ
cjfa-35455	19	20	reports	report	NOUN
cjfa-35455	19	21	more	more	ADJ
cjfa-35455	19	22	than	than	ADP
cjfa-35455	19	23	its	its	PRON
cjfa-35455	19	24	execution	execution	NOUN
cjfa-35455	19	25	cost	cost	NOUN
cjfa-35455	19	26	.	.	PUNCT
cjfa-35455	19	27	 	 	SPACE
cjfa-35455	20	1	introduction	introduction	NOUN
cjfa-35455	20	2	accounting	accounting	NOUN
cjfa-35455	20	3	data	datum	NOUN
cjfa-35455	20	4	is	be	AUX
cjfa-35455	20	5	the	the	DET
cjfa-35455	20	6	main	main	ADJ
cjfa-35455	20	7	wellspring	wellspring	NOUN
cjfa-35455	20	8	of	of	ADP
cjfa-35455	20	9	data	datum	NOUN
cjfa-35455	20	10	for	for	ADP
cjfa-35455	20	11	interior	interior	ADJ
cjfa-35455	20	12	and	and	CCONJ
cjfa-35455	20	13	outer	outer	ADJ
cjfa-35455	20	14	clients	client	NOUN
cjfa-35455	20	15	(	(	PUNCT
cjfa-35455	20	16	gordon	gordon	PROPN
cjfa-35455	20	17	,	,	PUNCT
cjfa-35455	20	18	2008	2008	NUM
cjfa-35455	20	19	;	;	PUNCT
cjfa-35455	20	20	jermakowicz	jermakowicz	NOUN
cjfa-35455	20	21	&	&	CCONJ
cjfa-35455	20	22	gornik	gornik	PROPN
cjfa-35455	20	23	-	-	PUNCT
cjfa-35455	20	24	tomaszewski	tomaszewski	ADJ
cjfa-35455	20	25	,	,	PUNCT
cjfa-35455	20	26	2006	2006	NUM
cjfa-35455	20	27	;	;	PUNCT
cjfa-35455	20	28	callao	callao	PROPN
cjfa-35455	20	29	,	,	PUNCT
cjfa-35455	20	30	jarne	jarne	PROPN
cjfa-35455	20	31	&	&	CCONJ
cjfa-35455	20	32	laínez	laínez	PROPN
cjfa-35455	20	33	,	,	PUNCT
cjfa-35455	20	34	2007	2007	NUM
cjfa-35455	20	35	;	;	PUNCT
cjfa-35455	20	36	rahman	rahman	PROPN
cjfa-35455	20	37	,	,	PUNCT
cjfa-35455	20	38	lei	lei	PROPN
cjfa-35455	20	39	&	&	CCONJ
cjfa-35455	20	40	courtenay	courtenay	PROPN
cjfa-35455	20	41	,	,	PUNCT
cjfa-35455	20	42	2014	2014	NUM
cjfa-35455	20	43	;	;	PUNCT
cjfa-35455	20	44	houqe	houqe	PROPN
cjfa-35455	20	45	&	&	CCONJ
cjfa-35455	20	46	monem	monem	PROPN
cjfa-35455	20	47	,	,	PUNCT
cjfa-35455	20	48	2016	2016	NUM
cjfa-35455	20	49	;	;	PUNCT
cjfa-35455	20	50	tahat	tahat	PROPN
cjfa-35455	20	51	,	,	PUNCT
cjfa-35455	20	52	dunne	dunne	PROPN
cjfa-35455	20	53	,	,	PUNCT
cjfa-35455	20	54	fifield	fifield	PROPN
cjfa-35455	20	55	&	&	CCONJ
cjfa-35455	20	56	power	power	NOUN
cjfa-35455	20	57	,	,	PUNCT
cjfa-35455	20	58	2016	2016	NUM
cjfa-35455	20	59	;	;	PUNCT
cjfa-35455	20	60	mohammadi	mohammadi	NOUN
cjfa-35455	20	61	&	&	CCONJ
cjfa-35455	20	62	mardini	mardini	PROPN
cjfa-35455	20	63	,	,	PUNCT
cjfa-35455	20	64	2016	2016	NUM
cjfa-35455	20	65	;	;	PUNCT
cjfa-35455	20	66	mardini	mardini	NOUN
cjfa-35455	20	67	&	&	CCONJ
cjfa-35455	20	68	tahat	tahat	PROPN
cjfa-35455	20	69	,	,	PUNCT
cjfa-35455	20	70	2017	2017	NUM
cjfa-35455	20	71	)	)	PUNCT
cjfa-35455	20	72	.	.	PUNCT
cjfa-35455	21	1	it	it	PRON
cjfa-35455	21	2	gives	give	VERB
cjfa-35455	21	3	subjective	subjective	ADJ
cjfa-35455	21	4	and	and	CCONJ
cjfa-35455	21	5	quantitative	quantitative	ADJ
cjfa-35455	21	6	information	information	NOUN
cjfa-35455	21	7	about	about	ADP
cjfa-35455	21	8	an	an	DET
cjfa-35455	21	9	element	element	NOUN
cjfa-35455	21	10	and	and	CCONJ
cjfa-35455	21	11	its	its	PRON
cjfa-35455	21	12	financial	financial	ADJ
cjfa-35455	21	13	circumstance	circumstance	NOUN
cjfa-35455	21	14	that	that	PRON
cjfa-35455	21	15	guides	guide	VERB
cjfa-35455	21	16	financial	financial	ADJ
cjfa-35455	21	17	data	datum	NOUN
cjfa-35455	21	18	clients	client	NOUN
cjfa-35455	21	19	in	in	ADP
cjfa-35455	21	20	their	their	PRON
cjfa-35455	21	21	dynamic	dynamic	ADJ
cjfa-35455	21	22	(	(	PUNCT
cjfa-35455	21	23	benjamin	benjamin	PROPN
cjfa-35455	21	24	&	&	CCONJ
cjfa-35455	21	25	stanga	stanga	PROPN
cjfa-35455	21	26	,	,	PUNCT
cjfa-35455	21	27	1977	1977	NUM
cjfa-35455	21	28	)	)	PUNCT
cjfa-35455	21	29	.	.	PUNCT
cjfa-35455	22	1	to	to	PART
cjfa-35455	22	2	meet	meet	VERB
cjfa-35455	22	3	clients	client	NOUN
cjfa-35455	22	4	’	’	PART
cjfa-35455	22	5	dynamic	dynamic	ADJ
cjfa-35455	22	6	necessities	necessity	NOUN
cjfa-35455	22	7	,	,	PUNCT
cjfa-35455	22	8	financial	financial	ADJ
cjfa-35455	22	9	data	datum	NOUN
cjfa-35455	22	10	should	should	AUX
cjfa-35455	22	11	be	be	AUX
cjfa-35455	22	12	applicable	applicable	ADJ
cjfa-35455	22	13	and	and	CCONJ
cjfa-35455	22	14	dependable	dependable	ADJ
cjfa-35455	22	15	.	.	PUNCT
cjfa-35455	23	1	the	the	DET
cjfa-35455	23	2	standard	standard	ADJ
cjfa-35455	23	3	setting	set	VERB
cjfa-35455	23	4	measure	measure	NOUN
cjfa-35455	23	5	traces	trace	VERB
cjfa-35455	23	6	all	all	DET
cjfa-35455	23	7	the	the	DET
cjfa-35455	23	8	way	way	NOUN
cjfa-35455	23	9	back	back	ADV
cjfa-35455	23	10	to	to	ADP
cjfa-35455	23	11	1973	1973	NUM
cjfa-35455	23	12	with	with	ADP
cjfa-35455	23	13	the	the	DET
cjfa-35455	23	14	international	international	ADJ
cjfa-35455	23	15	accounting	accounting	NOUN
cjfa-35455	23	16	standards	standards	PROPN
cjfa-35455	23	17	committee	committee	PROPN
cjfa-35455	23	18	(	(	PUNCT
cjfa-35455	23	19	iasc	iasc	PROPN
cjfa-35455	23	20	,	,	PUNCT
cjfa-35455	23	21	1989	1989	NUM
cjfa-35455	23	22	)	)	PUNCT
cjfa-35455	23	23	(	(	PUNCT
cjfa-35455	23	24	christian	christian	PROPN
cjfa-35455	23	25	&	&	CCONJ
cjfa-35455	23	26	kohlmeyer	kohlmeyer	PROPN
cjfa-35455	23	27	iii	iii	PROPN
cjfa-35455	23	28	,	,	PUNCT
cjfa-35455	23	29	2009	2009	NUM
cjfa-35455	23	30	)	)	PUNCT
cjfa-35455	23	31	.	.	PUNCT
cjfa-35455	24	1	the	the	DET
cjfa-35455	24	2	iasc	iasc	PROPN
cjfa-35455	24	3	built	build	VERB
cjfa-35455	24	4	up	up	ADP
cjfa-35455	24	5	a	a	DET
cjfa-35455	24	6	bunch	bunch	NOUN
cjfa-35455	24	7	of	of	ADP
cjfa-35455	24	8	standards	standard	NOUN
cjfa-35455	24	9	that	that	PRON
cjfa-35455	24	10	were	be	AUX
cjfa-35455	24	11	perceived	perceive	VERB
cjfa-35455	24	12	all	all	ADV
cjfa-35455	24	13	through	through	ADP
cjfa-35455	24	14	the	the	DET
cjfa-35455	24	15	world	world	NOUN
cjfa-35455	24	16	,	,	PUNCT
cjfa-35455	24	17	however	however	ADV
cjfa-35455	24	18	in	in	ADP
cjfa-35455	24	19	2001	2001	NUM
cjfa-35455	24	20	with	with	ADP
cjfa-35455	24	21	the	the	DET
cjfa-35455	24	22	formation	formation	NOUN
cjfa-35455	24	23	of	of	ADP
cjfa-35455	24	24	the	the	DET
cjfa-35455	24	25	international	international	ADJ
cjfa-35455	24	26	accounting	accounting	NOUN
cjfa-35455	24	27	standards	standard	NOUN
cjfa-35455	24	28	board	board	NOUN
cjfa-35455	24	29	(	(	PUNCT
cjfa-35455	24	30	iasb	iasb	PROPN
cjfa-35455	24	31	,	,	PUNCT
cjfa-35455	24	32	2010	2010	NUM
cjfa-35455	24	33	)	)	PUNCT
cjfa-35455	24	34	the	the	DET
cjfa-35455	24	35	interaction	interaction	NOUN
cjfa-35455	24	36	sped	speed	VERB
cjfa-35455	24	37	up	up	ADP
cjfa-35455	24	38	(	(	PUNCT
cjfa-35455	24	39	christian	christian	PROPN
cjfa-35455	24	40	&	&	CCONJ
cjfa-35455	24	41	kohlmeyer	kohlmeyer	PROPN
cjfa-35455	24	42	iii	iii	PROPN
cjfa-35455	24	43	,	,	PUNCT
cjfa-35455	24	44	2009	2009	NUM
cjfa-35455	24	45	)	)	PUNCT
cjfa-35455	24	46	.	.	PUNCT
cjfa-35455	25	1	the	the	DET
cjfa-35455	25	2	global	global	ADJ
cjfa-35455	25	3	standard	standard	PROPN
cjfa-35455	25	4	setting	set	VERB
cjfa-35455	25	5	measure	measure	NOUN
cjfa-35455	25	6	turned	turn	VERB
cjfa-35455	25	7	into	into	ADP
cjfa-35455	25	8	a	a	DET
cjfa-35455	25	9	work	work	NOUN
cjfa-35455	25	10	to	to	PART
cjfa-35455	25	11	build	build	VERB
cjfa-35455	25	12	up	up	ADP
cjfa-35455	25	13	a	a	DET
cjfa-35455	25	14	bunch	bunch	NOUN
cjfa-35455	25	15	of	of	ADP
cjfa-35455	25	16	basic	basic	ADJ
cjfa-35455	25	17	norms	norm	NOUN
cjfa-35455	25	18	on	on	ADP
cjfa-35455	25	19	the	the	DET
cjfa-35455	25	20	grounds	ground	NOUN
cjfa-35455	25	21	that	that	SCONJ
cjfa-35455	25	22	the	the	DET
cjfa-35455	25	23	created	create	VERB
cjfa-35455	25	24	countries	country	NOUN
cjfa-35455	25	25	understood	understand	VERB
cjfa-35455	25	26	the	the	DET
cjfa-35455	25	27	significance	significance	NOUN
cjfa-35455	25	28	of	of	ADP
cjfa-35455	25	29	equivalence	equivalence	NOUN
cjfa-35455	25	30	,	,	PUNCT
cjfa-35455	25	31	and	and	CCONJ
cjfa-35455	25	32	straightforwardness	straightforwardness	NOUN
cjfa-35455	25	33	for	for	ADP
cjfa-35455	25	34	financial	financial	ADJ
cjfa-35455	25	35	backers	backer	NOUN
cjfa-35455	25	36	,	,	PUNCT
cjfa-35455	25	37	controllers	controller	NOUN
cjfa-35455	25	38	,	,	PUNCT
cjfa-35455	25	39	enormous	enormous	ADJ
cjfa-35455	25	40	organizations	organization	NOUN
cjfa-35455	25	41	and	and	CCONJ
cjfa-35455	25	42	reviewing	review	VERB
cjfa-35455	25	43	firms	firm	NOUN
cjfa-35455	25	44	around	around	ADP
cjfa-35455	25	45	the	the	DET
cjfa-35455	25	46	world	world	NOUN
cjfa-35455	25	47	(	(	PUNCT
cjfa-35455	25	48	christian	christian	PROPN
cjfa-35455	25	49	&	&	CCONJ
cjfa-35455	25	50	kohlmeyer	kohlmeyer	PROPN
cjfa-35455	25	51	iii	iii	PROPN
cjfa-35455	25	52	,	,	PUNCT
cjfa-35455	25	53	2009	2009	NUM
cjfa-35455	25	54	)	)	PUNCT
cjfa-35455	25	55	.	.	PUNCT
cjfa-35455	26	1	in	in	ADP
cjfa-35455	26	2	the	the	DET
cjfa-35455	26	3	course	course	NOUN
cjfa-35455	26	4	of	of	ADP
cjfa-35455	26	5	recent	recent	ADJ
cjfa-35455	26	6	many	many	ADJ
cjfa-35455	26	7	years	year	NOUN
cjfa-35455	26	8	,	,	PUNCT
cjfa-35455	26	9	the	the	DET
cjfa-35455	26	10	financial	financial	ADJ
cjfa-35455	26	11	and	and	CCONJ
cjfa-35455	26	12	financial	financial	ADJ
cjfa-35455	26	13	climate	climate	NOUN
cjfa-35455	26	14	of	of	ADP
cjfa-35455	26	15	ethiopia	ethiopia	PROPN
cjfa-35455	26	16	has	have	AUX
cjfa-35455	26	17	changed	change	VERB
cjfa-35455	26	18	essentially	essentially	ADV
cjfa-35455	26	19	(	(	PUNCT
cjfa-35455	26	20	adb	adb	NOUN
cjfa-35455	26	21	,	,	PUNCT
cjfa-35455	26	22	2020	2020	NUM
cjfa-35455	26	23	)	)	PUNCT
cjfa-35455	26	24	.	.	PUNCT
cjfa-35455	27	1	as	as	ADP
cjfa-35455	27	2	the	the	DET
cjfa-35455	27	3	consequence	consequence	NOUN
cjfa-35455	27	4	of	of	ADP
cjfa-35455	27	5	this	this	DET
cjfa-35455	27	6	financial	financial	ADJ
cjfa-35455	27	7	development	development	NOUN
cjfa-35455	27	8	,	,	PUNCT
cjfa-35455	27	9	the	the	DET
cjfa-35455	27	10	quantity	quantity	NOUN
cjfa-35455	27	11	of	of	ADP
cjfa-35455	27	12	banks	bank	NOUN
cjfa-35455	27	13	is	be	AUX
cjfa-35455	27	14	filling	fill	VERB
cjfa-35455	27	15	in	in	ADP
cjfa-35455	27	16	ethiopia	ethiopia	PROPN
cjfa-35455	27	17	.	.	PUNCT
cjfa-35455	28	1	right	right	ADV
cjfa-35455	28	2	now	now	ADV
cjfa-35455	28	3	,	,	PUNCT
cjfa-35455	28	4	it	it	PRON
cjfa-35455	28	5	arrived	arrive	VERB
cjfa-35455	28	6	at	at	ADP
cjfa-35455	28	7	18	18	NUM
cjfa-35455	28	8	,	,	PUNCT
cjfa-35455	28	9	of	of	ADP
cjfa-35455	28	10	which	which	PRON
cjfa-35455	28	11	16	16	NUM
cjfa-35455	28	12	are	be	AUX
cjfa-35455	28	13	private	private	ADJ
cjfa-35455	28	14	and	and	CCONJ
cjfa-35455	28	15	2	2	NUM
cjfa-35455	28	16	are	be	AUX
cjfa-35455	28	17	state	state	NOUN
cjfa-35455	28	18	-	-	PUNCT
cjfa-35455	28	19	claimed	claim	VERB
cjfa-35455	28	20	in	in	ADP
cjfa-35455	28	21	2017/18	2017/18	NUM
cjfa-35455	28	22	(	(	PUNCT
cjfa-35455	28	23	mesele	mesele	NOUN
cjfa-35455	28	24	,	,	PUNCT
cjfa-35455	28	25	2019	2019	NUM
cjfa-35455	28	26	)	)	PUNCT
cjfa-35455	28	27	.	.	PUNCT
cjfa-35455	29	1	truth	truth	NOUN
cjfa-35455	29	2	be	be	AUX
cjfa-35455	29	3	told	tell	VERB
cjfa-35455	29	4	ethiopia	ethiopia	PROPN
cjfa-35455	29	5	has	have	AUX
cjfa-35455	29	6	begun	begin	VERB
cjfa-35455	29	7	to	to	PART
cjfa-35455	29	8	utilize	utilize	VERB
cjfa-35455	29	9	ifrs	ifrs	NOUN
cjfa-35455	29	10	in	in	ADP
cjfa-35455	29	11	financial	financial	ADJ
cjfa-35455	29	12	revealing	revealing	NOUN
cjfa-35455	29	13	without	without	ADP
cjfa-35455	29	14	precedent	precedent	NOUN
cjfa-35455	29	15	for	for	ADP
cjfa-35455	29	16	2002/03	2002/03	NUM
cjfa-35455	29	17	.	.	PUNCT
cjfa-35455	30	1	the	the	DET
cjfa-35455	30	2	primary	primary	ADJ
cjfa-35455	30	3	associations	association	NOUN
cjfa-35455	30	4	that	that	PRON
cjfa-35455	30	5	utilized	utilize	VERB
cjfa-35455	30	6	the	the	DET
cjfa-35455	30	7	term	term	NOUN
cjfa-35455	30	8	ifrs	ifrs	NOUN
cjfa-35455	30	9	without	without	ADP
cjfa-35455	30	10	precedent	precedent	NOUN
cjfa-35455	30	11	for	for	ADP
cjfa-35455	30	12	their	their	PRON
cjfa-35455	30	13	yearly	yearly	ADJ
cjfa-35455	30	14	report	report	NOUN
cjfa-35455	30	15	in	in	ADP
cjfa-35455	30	16	ethiopia	ethiopia	PROPN
cjfa-35455	30	17	are	be	AUX
cjfa-35455	30	18	government	government	NOUN
cjfa-35455	30	19	possessed	possess	VERB
cjfa-35455	30	20	elements	element	NOUN
cjfa-35455	30	21	like	like	ADP
cjfa-35455	30	22	commercial	commercial	ADJ
cjfa-35455	30	23	bank	bank	PROPN
cjfa-35455	30	24	of	of	ADP
cjfa-35455	30	25	ethiopia	ethiopia	PROPN
cjfa-35455	30	26	,	,	PUNCT
cjfa-35455	30	27	construction	construction	NOUN
cjfa-35455	30	28	and	and	CCONJ
cjfa-35455	30	29	business	business	NOUN
cjfa-35455	30	30	bank	bank	PROPN
cjfa-35455	30	31	,	,	PUNCT
cjfa-35455	30	32	ethiopian	ethiopian	ADJ
cjfa-35455	30	33	insurance	insurance	NOUN
cjfa-35455	30	34	corporation	corporation	NOUN
cjfa-35455	30	35	and	and	CCONJ
cjfa-35455	30	36	ethiopian	ethiopian	ADJ
cjfa-35455	30	37	airline	airline	NOUN
cjfa-35455	30	38	.	.	PUNCT
cjfa-35455	31	1	right	right	ADV
cjfa-35455	31	2	now	now	ADV
cjfa-35455	31	3	there	there	PRON
cjfa-35455	31	4	was	be	VERB
cjfa-35455	31	5	no	no	DET
cjfa-35455	31	6	public	public	ADJ
cjfa-35455	31	7	or	or	CCONJ
cjfa-35455	31	8	territorial	territorial	ADJ
cjfa-35455	31	9	law	law	NOUN
cjfa-35455	31	10	that	that	PRON
cjfa-35455	31	11	make	make	VERB
cjfa-35455	31	12	it	it	PRON
cjfa-35455	31	13	necessary	necessary	ADJ
cjfa-35455	31	14	for	for	SCONJ
cjfa-35455	31	15	organizations	organization	NOUN
cjfa-35455	31	16	to	to	PART
cjfa-35455	31	17	embrace	embrace	VERB
cjfa-35455	31	18	and	and	CCONJ
cjfa-35455	31	19	carry	carry	VERB
cjfa-35455	31	20	out	out	ADP
cjfa-35455	31	21	ifrs	ifrs	PROPN
cjfa-35455	31	22	in	in	ADP
cjfa-35455	31	23	ethiopia	ethiopia	PROPN
cjfa-35455	31	24	(	(	PUNCT
cjfa-35455	31	25	pasricha	pasricha	NOUN
cjfa-35455	31	26	&	&	CCONJ
cjfa-35455	31	27	teferi	teferi	PROPN
cjfa-35455	31	28	,	,	PUNCT
cjfa-35455	31	29	2016	2016	NUM
cjfa-35455	31	30	)	)	PUNCT
cjfa-35455	31	31	.	.	PUNCT
cjfa-35455	32	1	during	during	ADP
cjfa-35455	32	2	this	this	DET
cjfa-35455	32	3	period	period	NOUN
cjfa-35455	32	4	the	the	DET
cjfa-35455	32	5	selection	selection	NOUN
cjfa-35455	32	6	of	of	ADP
cjfa-35455	32	7	ifrs	ifrs	PROPN
cjfa-35455	32	8	in	in	ADP
cjfa-35455	32	9	ethiopia	ethiopia	PROPN
cjfa-35455	32	10	has	have	AUX
cjfa-35455	32	11	been	be	AUX
cjfa-35455	32	12	a	a	DET
cjfa-35455	32	13	drowsy	drowsy	NOUN
cjfa-35455	32	14	cycle	cycle	NOUN
cjfa-35455	32	15	.	.	PUNCT
cjfa-35455	33	1	empirical	empirical	ADJ
cjfa-35455	33	2	evidence	evidence	NOUN
cjfa-35455	33	3	of	of	ADP
cjfa-35455	33	4	the	the	DET
cjfa-35455	33	5	suitability	suitability	NOUN
cjfa-35455	33	6	of	of	ADP
cjfa-35455	33	7	ifrs	ifrs	PROPN
cjfa-35455	33	8	…	…	PUNCT
cjfa-35455	33	9	65	65	NUM
cjfa-35455	33	10	be	be	VERB
cjfa-35455	33	11	that	that	SCONJ
cjfa-35455	33	12	as	as	SCONJ
cjfa-35455	33	13	it	it	PRON
cjfa-35455	33	14	may	may	AUX
cjfa-35455	33	15	,	,	PUNCT
cjfa-35455	33	16	after	after	ADP
cjfa-35455	33	17	the	the	DET
cjfa-35455	33	18	endorsement	endorsement	NOUN
cjfa-35455	33	19	of	of	ADP
cjfa-35455	33	20	the	the	DET
cjfa-35455	33	21	house	house	NOUN
cjfa-35455	33	22	of	of	ADP
cjfa-35455	33	23	representatives	representatives	PROPN
cjfa-35455	33	24	,	,	PUNCT
cjfa-35455	33	25	the	the	DET
cjfa-35455	33	26	ethiopian	ethiopian	ADJ
cjfa-35455	33	27	financial	financial	ADJ
cjfa-35455	33	28	reporting	reporting	NOUN
cjfa-35455	33	29	proclamation	proclamation	NOUN
cjfa-35455	33	30	was	be	AUX
cjfa-35455	33	31	given	give	VERB
cjfa-35455	33	32	with	with	ADP
cjfa-35455	33	33	proclamation	proclamation	NOUN
cjfa-35455	33	34	no	no	PROPN
cjfa-35455	33	35	.	.	PROPN
cjfa-35455	33	36	847/2014	847/2014	NUM
cjfa-35455	33	37	in	in	ADP
cjfa-35455	33	38	the	the	DET
cjfa-35455	33	39	federal	federal	ADJ
cjfa-35455	33	40	negarit	negarit	NOUN
cjfa-35455	33	41	gazette	gazette	NOUN
cjfa-35455	33	42	of	of	ADP
cjfa-35455	33	43	the	the	DET
cjfa-35455	33	44	federal	federal	PROPN
cjfa-35455	33	45	democratic	democratic	PROPN
cjfa-35455	33	46	republic	republic	PROPN
cjfa-35455	33	47	of	of	ADP
cjfa-35455	33	48	ethiopia	ethiopia	PROPN
cjfa-35455	33	49	dated	date	VERB
cjfa-35455	33	50	dec	dec	PROPN
cjfa-35455	33	51	5	5	NUM
cjfa-35455	33	52	,	,	PUNCT
cjfa-35455	33	53	2014	2014	NUM
cjfa-35455	33	54	,	,	PUNCT
cjfa-35455	33	55	efforts	effort	NOUN
cjfa-35455	33	56	have	have	AUX
cjfa-35455	33	57	been	be	AUX
cjfa-35455	33	58	put	put	VERB
cjfa-35455	33	59	to	to	PART
cjfa-35455	33	60	improve	improve	VERB
cjfa-35455	33	61	the	the	DET
cjfa-35455	33	62	ethiopian	ethiopian	ADJ
cjfa-35455	33	63	financial	financial	ADJ
cjfa-35455	33	64	detailing	detail	VERB
cjfa-35455	33	65	climate	climate	NOUN
cjfa-35455	33	66	with	with	ADP
cjfa-35455	33	67	regards	regard	NOUN
cjfa-35455	33	68	to	to	ADP
cjfa-35455	33	69	ifrs	ifrs	PROPN
cjfa-35455	33	70	appropriation	appropriation	NOUN
cjfa-35455	33	71	(	(	PUNCT
cjfa-35455	33	72	yitayew	yitayew	PROPN
cjfa-35455	33	73	,	,	PUNCT
cjfa-35455	33	74	2016	2016	NUM
cjfa-35455	33	75	)	)	PUNCT
cjfa-35455	33	76	.	.	PUNCT
cjfa-35455	34	1	the	the	DET
cjfa-35455	34	2	authorization	authorization	NOUN
cjfa-35455	34	3	of	of	ADP
cjfa-35455	34	4	a	a	DET
cjfa-35455	34	5	proclamation	proclamation	NOUN
cjfa-35455	34	6	to	to	PART
cjfa-35455	34	7	provide	provide	VERB
cjfa-35455	34	8	for	for	ADP
cjfa-35455	34	9	financial	financial	ADJ
cjfa-35455	34	10	reporting	reporting	NOUN
cjfa-35455	34	11	(	(	PUNCT
cjfa-35455	34	12	proclamation	proclamation	NOUN
cjfa-35455	34	13	no	no	INTJ
cjfa-35455	34	14	.	.	PROPN
cjfa-35455	34	15	847/2014	847/2014	NUM
cjfa-35455	34	16	)	)	PUNCT
cjfa-35455	34	17	is	be	AUX
cjfa-35455	34	18	the	the	DET
cjfa-35455	34	19	current	current	ADJ
cjfa-35455	34	20	improvement	improvement	NOUN
cjfa-35455	34	21	in	in	ADP
cjfa-35455	34	22	the	the	DET
cjfa-35455	34	23	accounting	accounting	NOUN
cjfa-35455	34	24	,	,	PUNCT
cjfa-35455	34	25	auditing	auditing	NOUN
cjfa-35455	34	26	and	and	CCONJ
cjfa-35455	34	27	financial	financial	ADJ
cjfa-35455	34	28	announcing	announce	VERB
cjfa-35455	34	29	history	history	NOUN
cjfa-35455	34	30	in	in	ADP
cjfa-35455	34	31	ethiopia	ethiopia	PROPN
cjfa-35455	34	32	(	(	PUNCT
cjfa-35455	34	33	ethiopian	ethiopian	ADJ
cjfa-35455	34	34	government	government	NOUN
cjfa-35455	34	35	,	,	PUNCT
cjfa-35455	34	36	2014	2014	NUM
cjfa-35455	34	37	)	)	PUNCT
cjfa-35455	34	38	.	.	PUNCT
cjfa-35455	35	1	one	one	NUM
cjfa-35455	35	2	thing	thing	NOUN
cjfa-35455	35	3	that	that	PRON
cjfa-35455	35	4	is	be	AUX
cjfa-35455	35	5	clear	clear	ADJ
cjfa-35455	35	6	is	be	AUX
cjfa-35455	35	7	the	the	DET
cjfa-35455	35	8	implementation	implementation	NOUN
cjfa-35455	35	9	of	of	ADP
cjfa-35455	35	10	ifrs	ifrs	NOUN
cjfa-35455	35	11	is	be	AUX
cjfa-35455	35	12	certainly	certainly	ADV
cjfa-35455	35	13	not	not	PART
cjfa-35455	35	14	a	a	DET
cjfa-35455	35	15	simple	simple	ADJ
cjfa-35455	35	16	assignment	assignment	NOUN
cjfa-35455	35	17	because	because	SCONJ
cjfa-35455	35	18	of	of	ADP
cjfa-35455	35	19	the	the	DET
cjfa-35455	35	20	way	way	NOUN
cjfa-35455	35	21	that	that	PRON
cjfa-35455	35	22	few	few	ADJ
cjfa-35455	35	23	that	that	PRON
cjfa-35455	35	24	difficulties	difficulty	NOUN
cjfa-35455	35	25	that	that	PRON
cjfa-35455	35	26	could	could	AUX
cjfa-35455	35	27	be	be	AUX
cjfa-35455	35	28	looked	look	VERB
cjfa-35455	35	29	in	in	ADP
cjfa-35455	35	30	the	the	DET
cjfa-35455	35	31	method	method	NOUN
cjfa-35455	35	32	of	of	ADP
cjfa-35455	35	33	its	its	PRON
cjfa-35455	35	34	execution	execution	NOUN
cjfa-35455	35	35	.	.	PUNCT
cjfa-35455	36	1	these	these	DET
cjfa-35455	36	2	difficulties	difficulty	NOUN
cjfa-35455	36	3	become	become	VERB
cjfa-35455	36	4	much	much	ADV
cjfa-35455	36	5	aggravate	aggravate	ADJ
cjfa-35455	36	6	in	in	ADP
cjfa-35455	36	7	developing	develop	VERB
cjfa-35455	36	8	nations	nation	NOUN
cjfa-35455	36	9	.	.	PUNCT
cjfa-35455	37	1	non	non	ADJ
cjfa-35455	37	2	-	-	ADJ
cjfa-35455	37	3	industrial	industrial	ADJ
cjfa-35455	37	4	nations	nation	NOUN
cjfa-35455	37	5	are	be	AUX
cjfa-35455	37	6	defied	defy	VERB
cjfa-35455	37	7	by	by	ADP
cjfa-35455	37	8	extra	extra	ADJ
cjfa-35455	37	9	difficulties	difficulty	NOUN
cjfa-35455	37	10	and	and	CCONJ
cjfa-35455	37	11	hindrances	hindrance	NOUN
cjfa-35455	37	12	in	in	ADP
cjfa-35455	37	13	embracing	embrace	VERB
cjfa-35455	37	14	and	and	CCONJ
cjfa-35455	37	15	executing	execute	VERB
cjfa-35455	37	16	ifrs	ifrs	NOUN
cjfa-35455	37	17	(	(	PUNCT
cjfa-35455	37	18	zeghal	zeghal	NOUN
cjfa-35455	37	19	&	&	CCONJ
cjfa-35455	37	20	mhedhbi	mhedhbi	NOUN
cjfa-35455	37	21	,	,	PUNCT
cjfa-35455	37	22	2006	2006	NUM
cjfa-35455	37	23	;	;	PUNCT
cjfa-35455	37	24	elias	elias	PROPN
cjfa-35455	37	25	,	,	PUNCT
cjfa-35455	37	26	2012	2012	NUM
cjfa-35455	37	27	;	;	PUNCT
cjfa-35455	37	28	houqe	houqe	PROPN
cjfa-35455	37	29	&	&	CCONJ
cjfa-35455	37	30	monem	monem	PROPN
cjfa-35455	37	31	,	,	PUNCT
cjfa-35455	37	32	2016	2016	NUM
cjfa-35455	37	33	)	)	PUNCT
cjfa-35455	37	34	.	.	PUNCT
cjfa-35455	38	1	tawiah	tawiah	NOUN
cjfa-35455	38	2	(	(	PUNCT
cjfa-35455	38	3	2019	2019	NUM
cjfa-35455	38	4	)	)	PUNCT
cjfa-35455	38	5	ifrs	ifrs	NOUN
cjfa-35455	38	6	appropriation	appropriation	NOUN
cjfa-35455	38	7	in	in	ADP
cjfa-35455	38	8	africa	africa	PROPN
cjfa-35455	38	9	is	be	AUX
cjfa-35455	38	10	delayed	delay	VERB
cjfa-35455	38	11	because	because	SCONJ
cjfa-35455	38	12	of	of	ADP
cjfa-35455	38	13	absence	absence	NOUN
cjfa-35455	38	14	of	of	ADP
cjfa-35455	38	15	institutional	institutional	ADJ
cjfa-35455	38	16	and	and	CCONJ
cjfa-35455	38	17	expert	expert	NOUN
cjfa-35455	38	18	limit	limit	NOUN
cjfa-35455	38	19	.	.	PUNCT
cjfa-35455	39	1	this	this	PRON
cjfa-35455	39	2	is	be	AUX
cjfa-35455	39	3	n’t	not	PART
cjfa-35455	39	4	extraordinary	extraordinary	ADJ
cjfa-35455	39	5	to	to	ADP
cjfa-35455	39	6	ethiopia	ethiopia	PROPN
cjfa-35455	39	7	.	.	PUNCT
cjfa-35455	40	1	as	as	ADP
cjfa-35455	40	2	one	one	NUM
cjfa-35455	40	3	of	of	ADP
cjfa-35455	40	4	the	the	DET
cjfa-35455	40	5	quickest	quick	ADJ
cjfa-35455	40	6	financial	financial	ADJ
cjfa-35455	40	7	development	development	NOUN
cjfa-35455	40	8	country	country	NOUN
cjfa-35455	40	9	in	in	ADP
cjfa-35455	40	10	sub	sub	ADJ
cjfa-35455	40	11	-	-	ADJ
cjfa-35455	40	12	saharan	saharan	ADJ
cjfa-35455	40	13	africa	africa	PROPN
cjfa-35455	40	14	,	,	PUNCT
cjfa-35455	40	15	ethiopia	ethiopia	PROPN
cjfa-35455	40	16	addresses	address	VERB
cjfa-35455	40	17	a	a	DET
cjfa-35455	40	18	potential	potential	ADJ
cjfa-35455	40	19	climate	climate	NOUN
cjfa-35455	40	20	with	with	ADP
cjfa-35455	40	21	regards	regard	NOUN
cjfa-35455	40	22	to	to	ADP
cjfa-35455	40	23	which	which	PRON
cjfa-35455	40	24	to	to	PART
cjfa-35455	40	25	research	research	VERB
cjfa-35455	40	26	the	the	DET
cjfa-35455	40	27	appropriateness	appropriateness	NOUN
cjfa-35455	40	28	of	of	ADP
cjfa-35455	40	29	ifrs	ifrs	NOUN
cjfa-35455	40	30	in	in	ADP
cjfa-35455	40	31	developing	develop	VERB
cjfa-35455	40	32	nations	nation	NOUN
cjfa-35455	40	33	uniquely	uniquely	ADV
cjfa-35455	40	34	in	in	ADP
cjfa-35455	40	35	financial	financial	ADJ
cjfa-35455	40	36	sector	sector	NOUN
cjfa-35455	40	37	.	.	PUNCT
cjfa-35455	41	1	in	in	ADP
cjfa-35455	41	2	line	line	NOUN
cjfa-35455	41	3	with	with	ADP
cjfa-35455	41	4	this	this	PRON
cjfa-35455	41	5	,	,	PUNCT
cjfa-35455	41	6	the	the	DET
cjfa-35455	41	7	essential	essential	ADJ
cjfa-35455	41	8	target	target	NOUN
cjfa-35455	41	9	of	of	ADP
cjfa-35455	41	10	this	this	DET
cjfa-35455	41	11	paper	paper	NOUN
cjfa-35455	41	12	is	be	AUX
cjfa-35455	41	13	to	to	PART
cjfa-35455	41	14	evaluate	evaluate	VERB
cjfa-35455	41	15	whether	whether	SCONJ
cjfa-35455	41	16	financial	financial	ADJ
cjfa-35455	41	17	data	datum	NOUN
cjfa-35455	41	18	under	under	ADP
cjfa-35455	41	19	ifrs	ifrs	PROPN
cjfa-35455	41	20	is	be	AUX
cjfa-35455	41	21	appropriate	appropriate	ADJ
cjfa-35455	41	22	for	for	ADP
cjfa-35455	41	23	clients	client	NOUN
cjfa-35455	41	24	’	'	PUNCT
cjfa-35455	41	25	requirements	requirement	NOUN
cjfa-35455	41	26	in	in	ADP
cjfa-35455	41	27	financial	financial	ADJ
cjfa-35455	41	28	sector	sector	NOUN
cjfa-35455	41	29	especially	especially	ADV
cjfa-35455	41	30	for	for	ADP
cjfa-35455	41	31	banking	banking	NOUN
cjfa-35455	41	32	sector	sector	NOUN
cjfa-35455	41	33	.	.	PUNCT
cjfa-35455	42	1	this	this	DET
cjfa-35455	42	2	examination	examination	NOUN
cjfa-35455	42	3	adds	add	VERB
cjfa-35455	42	4	to	to	PART
cjfa-35455	42	5	and	and	CCONJ
cjfa-35455	42	6	broadens	broaden	VERB
cjfa-35455	42	7	the	the	DET
cjfa-35455	42	8	surviving	survive	VERB
cjfa-35455	42	9	writing	writing	NOUN
cjfa-35455	42	10	,	,	PUNCT
cjfa-35455	42	11	which	which	PRON
cjfa-35455	42	12	has	have	AUX
cjfa-35455	42	13	chiefly	chiefly	ADV
cjfa-35455	42	14	centered	center	VERB
cjfa-35455	42	15	around	around	ADP
cjfa-35455	42	16	evolved	evolved	ADJ
cjfa-35455	42	17	economies	economy	NOUN
cjfa-35455	42	18	,	,	PUNCT
cjfa-35455	42	19	by	by	ADP
cjfa-35455	42	20	giving	give	VERB
cjfa-35455	42	21	exact	exact	ADJ
cjfa-35455	42	22	proof	proof	NOUN
cjfa-35455	42	23	of	of	ADP
cjfa-35455	42	24	the	the	DET
cjfa-35455	42	25	appropriateness	appropriateness	NOUN
cjfa-35455	42	26	of	of	ADP
cjfa-35455	42	27	ifrs	ifrs	PROPN
cjfa-35455	42	28	in	in	ADP
cjfa-35455	42	29	financial	financial	ADJ
cjfa-35455	42	30	sector	sector	NOUN
cjfa-35455	42	31	from	from	ADP
cjfa-35455	42	32	the	the	DET
cjfa-35455	42	33	viewpoint	viewpoint	NOUN
cjfa-35455	42	34	of	of	ADP
cjfa-35455	42	35	inner	inner	ADJ
cjfa-35455	42	36	clients	client	NOUN
cjfa-35455	42	37	(	(	PUNCT
cjfa-35455	42	38	the	the	DET
cjfa-35455	42	39	executives	executive	NOUN
cjfa-35455	42	40	)	)	PUNCT
cjfa-35455	42	41	and	and	CCONJ
cjfa-35455	42	42	outer	outer	ADJ
cjfa-35455	42	43	gatherings	gathering	NOUN
cjfa-35455	42	44	(	(	PUNCT
cjfa-35455	42	45	for	for	ADP
cjfa-35455	42	46	example	example	NOUN
cjfa-35455	42	47	scholastics	scholastic	NOUN
cjfa-35455	42	48	and	and	CCONJ
cjfa-35455	42	49	external	external	ADJ
cjfa-35455	42	50	auditors	auditor	NOUN
cjfa-35455	42	51	)	)	PUNCT
cjfa-35455	42	52	.	.	PUNCT
cjfa-35455	43	1	research	research	NOUN
cjfa-35455	43	2	methodology	methodology	NOUN
cjfa-35455	43	3	sampling	sample	VERB
cjfa-35455	43	4	the	the	DET
cjfa-35455	43	5	polls	poll	NOUN
cjfa-35455	43	6	provided	provide	VERB
cjfa-35455	43	7	for	for	ADP
cjfa-35455	43	8	the	the	DET
cjfa-35455	43	9	scholastics	scholastic	NOUN
cjfa-35455	43	10	,	,	PUNCT
cjfa-35455	43	11	external	external	ADJ
cjfa-35455	43	12	auditors	auditor	NOUN
cjfa-35455	43	13	and	and	CCONJ
cjfa-35455	43	14	banks	bank	NOUN
cjfa-35455	43	15	financial	financial	ADJ
cjfa-35455	43	16	directors	director	NOUN
cjfa-35455	43	17	to	to	PART
cjfa-35455	43	18	acquire	acquire	VERB
cjfa-35455	43	19	the	the	DET
cjfa-35455	43	20	essential	essential	ADJ
cjfa-35455	43	21	information	information	NOUN
cjfa-35455	43	22	to	to	PART
cjfa-35455	43	23	discover	discover	VERB
cjfa-35455	43	24	observational	observational	ADJ
cjfa-35455	43	25	proof	proof	NOUN
cjfa-35455	43	26	of	of	ADP
cjfa-35455	43	27	the	the	DET
cjfa-35455	43	28	reasonableness	reasonableness	NOUN
cjfa-35455	43	29	of	of	ADP
cjfa-35455	43	30	ifrs	ifrs	NOUN
cjfa-35455	43	31	for	for	ADP
cjfa-35455	43	32	banking	banking	NOUN
cjfa-35455	43	33	sector	sector	NOUN
cjfa-35455	43	34	in	in	ADP
cjfa-35455	43	35	ethiopia	ethiopia	PROPN
cjfa-35455	43	36	.	.	PUNCT
cjfa-35455	44	1	the	the	DET
cjfa-35455	44	2	investigation	investigation	NOUN
cjfa-35455	44	3	is	be	AUX
cjfa-35455	44	4	insightful	insightful	ADJ
cjfa-35455	44	5	overview	overview	NOUN
cjfa-35455	44	6	,	,	PUNCT
cjfa-35455	44	7	which	which	PRON
cjfa-35455	44	8	means	mean	VERB
cjfa-35455	44	9	it	it	PRON
cjfa-35455	44	10	is	be	AUX
cjfa-35455	44	11	intended	intend	VERB
cjfa-35455	44	12	to	to	PART
cjfa-35455	44	13	clarify	clarify	VERB
cjfa-35455	44	14	the	the	DET
cjfa-35455	44	15	reasonableness	reasonableness	NOUN
cjfa-35455	44	16	of	of	ADP
cjfa-35455	44	17	ifrs	ifrs	NOUN
cjfa-35455	44	18	as	as	SCONJ
cjfa-35455	44	19	opposed	oppose	VERB
cjfa-35455	44	20	to	to	PART
cjfa-35455	44	21	depict	depict	VERB
cjfa-35455	44	22	a	a	DET
cjfa-35455	44	23	population	population	NOUN
cjfa-35455	44	24	.	.	PUNCT
cjfa-35455	45	1	subsequently	subsequently	ADV
cjfa-35455	45	2	,	,	PUNCT
cjfa-35455	45	3	representativeness	representativeness	ADJ
cjfa-35455	45	4	of	of	ADP
cjfa-35455	45	5	dawit	dawit	NOUN
cjfa-35455	45	6	tadesse	tadesse	ADJ
cjfa-35455	45	7	tiruneh66	tiruneh66	NOUN
cjfa-35455	45	8	the	the	DET
cjfa-35455	45	9	example	example	NOUN
cjfa-35455	45	10	to	to	ADP
cjfa-35455	45	11	the	the	DET
cjfa-35455	45	12	population	population	NOUN
cjfa-35455	45	13	was	be	AUX
cjfa-35455	45	14	not	not	PART
cjfa-35455	45	15	the	the	DET
cjfa-35455	45	16	objective	objective	NOUN
cjfa-35455	45	17	of	of	ADP
cjfa-35455	45	18	the	the	DET
cjfa-35455	45	19	investigation	investigation	NOUN
cjfa-35455	45	20	;	;	PUNCT
cjfa-35455	45	21	the	the	DET
cjfa-35455	45	22	endeavor	endeavor	NOUN
cjfa-35455	45	23	rather	rather	ADV
cjfa-35455	45	24	has	have	AUX
cjfa-35455	45	25	been	be	AUX
cjfa-35455	45	26	made	make	VERB
cjfa-35455	45	27	to	to	PART
cjfa-35455	45	28	guarantee	guarantee	VERB
cjfa-35455	45	29	legitimacy	legitimacy	NOUN
cjfa-35455	45	30	of	of	ADP
cjfa-35455	45	31	the	the	DET
cjfa-35455	45	32	information	information	NOUN
cjfa-35455	45	33	by	by	ADP
cjfa-35455	45	34	applying	apply	VERB
cjfa-35455	45	35	purposive	purposive	ADJ
cjfa-35455	45	36	inspecting	inspecting	NOUN
cjfa-35455	45	37	(	(	PUNCT
cjfa-35455	45	38	oppenheim	oppenheim	PROPN
cjfa-35455	45	39	,	,	PUNCT
cjfa-35455	45	40	1992	1992	NUM
cjfa-35455	45	41	)	)	PUNCT
cjfa-35455	45	42	.	.	PUNCT
cjfa-35455	46	1	this	this	DET
cjfa-35455	46	2	methodology	methodology	NOUN
cjfa-35455	46	3	is	be	AUX
cjfa-35455	46	4	designed	design	VERB
cjfa-35455	46	5	to	to	PART
cjfa-35455	46	6	catch	catch	VERB
cjfa-35455	46	7	the	the	DET
cjfa-35455	46	8	assessments	assessment	NOUN
cjfa-35455	46	9	of	of	ADP
cjfa-35455	46	10	scholastics	scholastic	NOUN
cjfa-35455	46	11	,	,	PUNCT
cjfa-35455	46	12	external	external	ADJ
cjfa-35455	46	13	auditors	auditor	NOUN
cjfa-35455	46	14	and	and	CCONJ
cjfa-35455	46	15	banks	bank	NOUN
cjfa-35455	46	16	financial	financial	ADJ
cjfa-35455	46	17	directors	director	NOUN
cjfa-35455	46	18	.	.	PUNCT
cjfa-35455	47	1	to	to	ADP
cjfa-35455	47	2	this	this	DET
cjfa-35455	47	3	end	end	NOUN
cjfa-35455	47	4	,	,	PUNCT
cjfa-35455	47	5	the	the	DET
cjfa-35455	47	6	examination	examination	NOUN
cjfa-35455	47	7	caught	catch	VERB
cjfa-35455	47	8	those	those	DET
cjfa-35455	47	9	scholastics	scholastic	NOUN
cjfa-35455	47	10	,	,	PUNCT
cjfa-35455	47	11	external	external	ADJ
cjfa-35455	47	12	auditors	auditor	NOUN
cjfa-35455	47	13	and	and	CCONJ
cjfa-35455	47	14	banks	bank	NOUN
cjfa-35455	47	15	’	’	PART
cjfa-35455	47	16	financial	financial	ADJ
cjfa-35455	47	17	directors	director	NOUN
cjfa-35455	47	18	who	who	PRON
cjfa-35455	47	19	have	have	VERB
cjfa-35455	47	20	rich	rich	ADJ
cjfa-35455	47	21	information	information	NOUN
cjfa-35455	47	22	and	and	CCONJ
cjfa-35455	47	23	involvement	involvement	NOUN
cjfa-35455	47	24	with	with	ADP
cjfa-35455	47	25	ifrs	ifrs	ADJ
cjfa-35455	47	26	execution	execution	NOUN
cjfa-35455	47	27	in	in	ADP
cjfa-35455	47	28	financial	financial	ADJ
cjfa-35455	47	29	sector	sector	NOUN
cjfa-35455	47	30	in	in	ADP
cjfa-35455	47	31	ethiopia	ethiopia	PROPN
cjfa-35455	47	32	.	.	PUNCT
cjfa-35455	48	1	the	the	DET
cjfa-35455	48	2	overview	overview	NOUN
cjfa-35455	48	3	focused	focus	VERB
cjfa-35455	48	4	on	on	ADP
cjfa-35455	48	5	three	three	NUM
cjfa-35455	48	6	classes	class	NOUN
cjfa-35455	48	7	of	of	ADP
cjfa-35455	48	8	respondents	respondent	NOUN
cjfa-35455	48	9	.	.	PUNCT
cjfa-35455	49	1	the	the	DET
cjfa-35455	49	2	principal	principal	ADJ
cjfa-35455	49	3	classification	classification	NOUN
cjfa-35455	49	4	involved	involve	VERB
cjfa-35455	49	5	the	the	DET
cjfa-35455	49	6	financial	financial	ADJ
cjfa-35455	49	7	supervisors	supervisor	NOUN
cjfa-35455	49	8	/	/	SYM
cjfa-35455	49	9	directors	director	NOUN
cjfa-35455	49	10	10	10	NUM
cjfa-35455	49	11	commercial	commercial	ADJ
cjfa-35455	49	12	banks	bank	NOUN
cjfa-35455	49	13	in	in	ADP
cjfa-35455	49	14	ethiopia	ethiopia	PROPN
cjfa-35455	49	15	.	.	PUNCT
cjfa-35455	50	1	presently	presently	ADV
cjfa-35455	50	2	it	it	PRON
cjfa-35455	50	3	arrived	arrive	VERB
cjfa-35455	50	4	at	at	ADP
cjfa-35455	50	5	18	18	NUM
cjfa-35455	50	6	,	,	PUNCT
cjfa-35455	50	7	of	of	ADP
cjfa-35455	50	8	which	which	PRON
cjfa-35455	50	9	16	16	NUM
cjfa-35455	50	10	are	be	AUX
cjfa-35455	50	11	private	private	ADJ
cjfa-35455	50	12	and	and	CCONJ
cjfa-35455	50	13	2	2	NUM
cjfa-35455	50	14	are	be	AUX
cjfa-35455	50	15	statepossessed	statepossesse	VERB
cjfa-35455	50	16	in	in	ADP
cjfa-35455	50	17	2017/18	2017/18	NUM
cjfa-35455	50	18	.	.	PUNCT
cjfa-35455	51	1	more	more	ADJ
cjfa-35455	51	2	than	than	ADP
cjfa-35455	51	3	70	70	NUM
cjfa-35455	51	4	%	%	NOUN
cjfa-35455	51	5	of	of	ADP
cjfa-35455	51	6	the	the	DET
cjfa-35455	51	7	commercial	commercial	ADJ
cjfa-35455	51	8	banks	bank	NOUN
cjfa-35455	51	9	from	from	ADP
cjfa-35455	51	10	the	the	DET
cjfa-35455	51	11	overall	overall	ADJ
cjfa-35455	51	12	industry	industry	NOUN
cjfa-35455	51	13	are	be	AUX
cjfa-35455	51	14	controlled	control	VERB
cjfa-35455	51	15	by	by	ADP
cjfa-35455	51	16	the	the	DET
cjfa-35455	51	17	government	government	NOUN
cjfa-35455	51	18	owned	own	VERB
cjfa-35455	51	19	bank	bank	NOUN
cjfa-35455	51	20	the	the	DET
cjfa-35455	51	21	ethiopian	ethiopian	ADJ
cjfa-35455	51	22	commercial	commercial	ADJ
cjfa-35455	51	23	bank	bank	PROPN
cjfa-35455	51	24	(	(	PUNCT
cjfa-35455	51	25	mesele	mesele	PROPN
cjfa-35455	51	26	,	,	PUNCT
cjfa-35455	51	27	2019	2019	NUM
cjfa-35455	51	28	)	)	PUNCT
cjfa-35455	51	29	.	.	PUNCT
cjfa-35455	52	1	the	the	DET
cjfa-35455	52	2	financial	financial	ADJ
cjfa-35455	52	3	head	head	NOUN
cjfa-35455	52	4	of	of	ADP
cjfa-35455	52	5	the	the	DET
cjfa-35455	52	6	commercial	commercial	ADJ
cjfa-35455	52	7	banks	bank	NOUN
cjfa-35455	52	8	in	in	ADP
cjfa-35455	52	9	ethiopia	ethiopia	PROPN
cjfa-35455	52	10	was	be	AUX
cjfa-35455	52	11	the	the	DET
cjfa-35455	52	12	target	target	NOUN
cjfa-35455	52	13	of	of	ADP
cjfa-35455	52	14	this	this	DET
cjfa-35455	52	15	overview	overview	NOUN
cjfa-35455	52	16	considering	consider	VERB
cjfa-35455	52	17	the	the	DET
cjfa-35455	52	18	enormous	enormous	ADJ
cjfa-35455	52	19	offer	offer	NOUN
cjfa-35455	52	20	the	the	DET
cjfa-35455	52	21	bank	bank	NOUN
cjfa-35455	52	22	has	have	VERB
cjfa-35455	52	23	in	in	ADP
cjfa-35455	52	24	the	the	DET
cjfa-35455	52	25	market	market	NOUN
cjfa-35455	52	26	and	and	CCONJ
cjfa-35455	52	27	its	its	PRON
cjfa-35455	52	28	suggestion	suggestion	NOUN
cjfa-35455	52	29	for	for	ADP
cjfa-35455	52	30	this	this	DET
cjfa-35455	52	31	investigation	investigation	NOUN
cjfa-35455	52	32	.	.	PUNCT
cjfa-35455	53	1	what	what	PRON
cjfa-35455	53	2	’s	’	VERB
cjfa-35455	53	3	more	more	ADJ
cjfa-35455	53	4	,	,	PUNCT
cjfa-35455	53	5	the	the	DET
cjfa-35455	53	6	respondents	respondent	NOUN
cjfa-35455	53	7	in	in	ADP
cjfa-35455	53	8	this	this	DET
cjfa-35455	53	9	classification	classification	NOUN
cjfa-35455	53	10	stand	stand	NOUN
cjfa-35455	53	11	firm	firm	ADJ
cjfa-35455	53	12	on	on	ADP
cjfa-35455	53	13	critical	critical	ADJ
cjfa-35455	53	14	footings	footing	NOUN
cjfa-35455	53	15	liable	liable	ADJ
cjfa-35455	53	16	for	for	ADP
cjfa-35455	53	17	dealing	deal	VERB
cjfa-35455	53	18	with	with	ADP
cjfa-35455	53	19	the	the	DET
cjfa-35455	53	20	organization	organization	NOUN
cjfa-35455	53	21	’s	’s	PART
cjfa-35455	53	22	financial	financial	ADJ
cjfa-35455	53	23	matters	matter	NOUN
cjfa-35455	53	24	and	and	CCONJ
cjfa-35455	53	25	settling	settle	VERB
cjfa-35455	53	26	on	on	ADP
cjfa-35455	53	27	expansive	expansive	ADJ
cjfa-35455	53	28	asset	asset	NOUN
cjfa-35455	53	29	designation	designation	NOUN
cjfa-35455	53	30	choices	choice	NOUN
cjfa-35455	53	31	.	.	PUNCT
cjfa-35455	54	1	as	as	ADP
cjfa-35455	54	2	the	the	DET
cjfa-35455	54	3	second	second	ADJ
cjfa-35455	54	4	and	and	CCONJ
cjfa-35455	54	5	third	third	ADJ
cjfa-35455	54	6	classes	class	NOUN
cjfa-35455	54	7	of	of	ADP
cjfa-35455	54	8	respondents	respondent	NOUN
cjfa-35455	54	9	,	,	PUNCT
cjfa-35455	54	10	the	the	DET
cjfa-35455	54	11	views	view	NOUN
cjfa-35455	54	12	of	of	ADP
cjfa-35455	54	13	scholastics	scholastic	NOUN
cjfa-35455	54	14	in	in	ADP
cjfa-35455	54	15	accounting	accounting	NOUN
cjfa-35455	54	16	and	and	CCONJ
cjfa-35455	54	17	auditing	auditing	NOUN
cjfa-35455	54	18	were	be	AUX
cjfa-35455	54	19	acquired	acquire	VERB
cjfa-35455	54	20	.	.	PUNCT
cjfa-35455	55	1	these	these	DET
cjfa-35455	55	2	example	example	NOUN
cjfa-35455	55	3	targets	target	NOUN
cjfa-35455	55	4	were	be	AUX
cjfa-35455	55	5	picked	pick	VERB
cjfa-35455	55	6	to	to	PART
cjfa-35455	55	7	acquire	acquire	VERB
cjfa-35455	55	8	bits	bit	NOUN
cjfa-35455	55	9	of	of	ADP
cjfa-35455	55	10	knowledge	knowledge	NOUN
cjfa-35455	55	11	into	into	ADP
cjfa-35455	55	12	the	the	DET
cjfa-35455	55	13	investigation	investigation	NOUN
cjfa-35455	55	14	subject	subject	NOUN
cjfa-35455	55	15	from	from	ADP
cjfa-35455	55	16	the	the	DET
cjfa-35455	55	17	two	two	NUM
cjfa-35455	55	18	experts	expert	NOUN
cjfa-35455	55	19	and	and	CCONJ
cjfa-35455	55	20	scholastics	scholastic	NOUN
cjfa-35455	55	21	.	.	PUNCT
cjfa-35455	56	1	the	the	DET
cjfa-35455	56	2	example	example	NOUN
cjfa-35455	56	3	size	size	NOUN
cjfa-35455	56	4	of	of	ADP
cjfa-35455	56	5	30	30	NUM
cjfa-35455	56	6	polls	poll	NOUN
cjfa-35455	56	7	was	be	AUX
cjfa-35455	56	8	sent	send	VERB
cjfa-35455	56	9	through	through	ADP
cjfa-35455	56	10	email	email	NOUN
cjfa-35455	56	11	utilizing	utilize	VERB
cjfa-35455	56	12	on	on	ADP
cjfa-35455	56	13	the	the	DET
cjfa-35455	56	14	web	web	NOUN
cjfa-35455	56	15	overview	overview	NOUN
cjfa-35455	56	16	.	.	PUNCT
cjfa-35455	57	1	among	among	ADP
cjfa-35455	57	2	the	the	DET
cjfa-35455	57	3	three	three	NUM
cjfa-35455	57	4	classifications	classification	NOUN
cjfa-35455	57	5	:	:	PUNCT
cjfa-35455	57	6	10	10	NUM
cjfa-35455	57	7	surveys	survey	NOUN
cjfa-35455	57	8	to	to	ADP
cjfa-35455	57	9	banks	bank	NOUN
cjfa-35455	57	10	financial	financial	ADJ
cjfa-35455	57	11	directors	director	NOUN
cjfa-35455	57	12	covering	cover	VERB
cjfa-35455	57	13	the	the	DET
cjfa-35455	57	14	10	10	NUM
cjfa-35455	57	15	principal	principal	ADJ
cjfa-35455	57	16	commercial	commercial	ADJ
cjfa-35455	57	17	banks	bank	NOUN
cjfa-35455	57	18	in	in	ADP
cjfa-35455	57	19	ethiopia	ethiopia	PROPN
cjfa-35455	57	20	;	;	PUNCT
cjfa-35455	57	21	10	10	NUM
cjfa-35455	57	22	polls	poll	NOUN
cjfa-35455	57	23	to	to	ADP
cjfa-35455	57	24	scholastics	scholastics	PROPN
cjfa-35455	57	25	,	,	PUNCT
cjfa-35455	57	26	including	include	VERB
cjfa-35455	57	27	accounting	account	VERB
cjfa-35455	57	28	employees	employee	NOUN
cjfa-35455	57	29	from	from	ADP
cjfa-35455	57	30	addis	addis	PROPN
cjfa-35455	57	31	ababa	ababa	PROPN
cjfa-35455	57	32	university	university	PROPN
cjfa-35455	57	33	,	,	PUNCT
cjfa-35455	57	34	addis	addis	PROPN
cjfa-35455	57	35	ababa	ababa	PROPN
cjfa-35455	57	36	college	college	PROPN
cjfa-35455	57	37	business	business	PROPN
cjfa-35455	57	38	school	school	NOUN
cjfa-35455	57	39	,	,	PUNCT
cjfa-35455	57	40	civil	civil	ADJ
cjfa-35455	57	41	service	service	NOUN
cjfa-35455	57	42	university	university	NOUN
cjfa-35455	57	43	;	;	PUNCT
cjfa-35455	57	44	and	and	CCONJ
cjfa-35455	57	45	10	10	NUM
cjfa-35455	57	46	surveys	survey	NOUN
cjfa-35455	57	47	to	to	ADP
cjfa-35455	57	48	external	external	ADJ
cjfa-35455	57	49	auditors	auditor	NOUN
cjfa-35455	57	50	(	(	PUNCT
cjfa-35455	57	51	seniors	senior	NOUN
cjfa-35455	57	52	)	)	PUNCT
cjfa-35455	57	53	covering	cover	VERB
cjfa-35455	57	54	the	the	DET
cjfa-35455	57	55	bdo	bdo	NOUN
cjfa-35455	57	56	–	–	PUNCT
cjfa-35455	57	57	ethiopia	ethiopia	PROPN
cjfa-35455	57	58	,	,	PUNCT
cjfa-35455	57	59	grant	grant	PROPN
cjfa-35455	57	60	thornton	thornton	PROPN
cjfa-35455	57	61	ethiopia	ethiopia	PROPN
cjfa-35455	57	62	,	,	PUNCT
cjfa-35455	57	63	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
cjfa-35455	57	64	(	(	PUNCT
cjfa-35455	57	65	pwc	pwc	PROPN
cjfa-35455	57	66	)	)	PUNCT
cjfa-35455	57	67	,	,	PUNCT
cjfa-35455	57	68	and	and	CCONJ
cjfa-35455	57	69	hst	hst	PROPN
cjfa-35455	57	70	-	-	PUNCT
cjfa-35455	57	71	ethiopia	ethiopia	PROPN
cjfa-35455	57	72	.	.	PUNCT
cjfa-35455	58	1	these	these	DET
cjfa-35455	58	2	three	three	NUM
cjfa-35455	58	3	gatherings	gathering	NOUN
cjfa-35455	58	4	were	be	AUX
cjfa-35455	58	5	picked	pick	VERB
cjfa-35455	58	6	on	on	ADP
cjfa-35455	58	7	the	the	DET
cjfa-35455	58	8	grounds	ground	NOUN
cjfa-35455	58	9	that	that	SCONJ
cjfa-35455	58	10	they	they	PRON
cjfa-35455	58	11	are	be	AUX
cjfa-35455	58	12	the	the	DET
cjfa-35455	58	13	principle	principle	ADJ
cjfa-35455	58	14	clients	client	NOUN
cjfa-35455	58	15	of	of	ADP
cjfa-35455	58	16	ifrs	ifrs	PROPN
cjfa-35455	58	17	and	and	CCONJ
cjfa-35455	58	18	were	be	AUX
cjfa-35455	58	19	accepted	accept	VERB
cjfa-35455	58	20	to	to	PART
cjfa-35455	58	21	have	have	VERB
cjfa-35455	58	22	the	the	DET
cjfa-35455	58	23	most	most	ADJ
cjfa-35455	58	24	experience	experience	NOUN
cjfa-35455	58	25	and	and	CCONJ
cjfa-35455	58	26	adequate	adequate	ADJ
cjfa-35455	58	27	information	information	NOUN
cjfa-35455	58	28	concerning	concern	VERB
cjfa-35455	58	29	ifrs	ifrs	PROPN
cjfa-35455	58	30	(	(	PUNCT
cjfa-35455	58	31	russell	russell	PROPN
cjfa-35455	58	32	,	,	PUNCT
cjfa-35455	58	33	2015	2015	NUM
cjfa-35455	58	34	;	;	PUNCT
cjfa-35455	58	35	mardini	mardini	PROPN
cjfa-35455	58	36	,	,	PUNCT
cjfa-35455	58	37	crawford	crawford	PROPN
cjfa-35455	58	38	&	&	CCONJ
cjfa-35455	58	39	power	power	PROPN
cjfa-35455	58	40	,	,	PUNCT
cjfa-35455	58	41	2015	2015	NUM
cjfa-35455	58	42	;	;	PUNCT
cjfa-35455	58	43	tahat	tahat	DET
cjfa-35455	58	44	et	et	PROPN
cjfa-35455	58	45	al	al	PROPN
cjfa-35455	58	46	.	.	PROPN
cjfa-35455	58	47	,	,	PUNCT
cjfa-35455	58	48	2016	2016	NUM
cjfa-35455	58	49	)	)	PUNCT
cjfa-35455	58	50	.	.	PUNCT
cjfa-35455	59	1	the	the	DET
cjfa-35455	59	2	reaction	reaction	NOUN
cjfa-35455	59	3	rate	rate	NOUN
cjfa-35455	59	4	was	be	AUX
cjfa-35455	59	5	roughly	roughly	ADV
cjfa-35455	59	6	83	83	NUM
cjfa-35455	59	7	%	%	NOUN
cjfa-35455	59	8	(	(	PUNCT
cjfa-35455	59	9	26	26	NUM
cjfa-35455	59	10	members	member	NOUN
cjfa-35455	59	11	)	)	PUNCT
cjfa-35455	59	12	among	among	ADP
cjfa-35455	59	13	all	all	DET
cjfa-35455	59	14	classes	class	NOUN
cjfa-35455	59	15	.	.	PUNCT
cjfa-35455	60	1	a	a	DET
cjfa-35455	60	2	few	few	ADJ
cjfa-35455	60	3	members	member	NOUN
cjfa-35455	60	4	did	do	AUX
cjfa-35455	60	5	n’t	not	PART
cjfa-35455	60	6	react	react	VERB
cjfa-35455	60	7	by	by	ADP
cjfa-35455	60	8	any	any	DET
cjfa-35455	60	9	means	mean	NOUN
cjfa-35455	60	10	,	,	PUNCT
cjfa-35455	60	11	while	while	SCONJ
cjfa-35455	60	12	different	different	ADJ
cjfa-35455	60	13	overviews	overview	NOUN
cjfa-35455	60	14	were	be	AUX
cjfa-35455	60	15	not	not	PART
cjfa-35455	60	16	completely	completely	ADV
cjfa-35455	60	17	finished	finish	VERB
cjfa-35455	60	18	.	.	PUNCT
cjfa-35455	61	1	consequently	consequently	ADV
cjfa-35455	61	2	,	,	PUNCT
cjfa-35455	61	3	the	the	DET
cjfa-35455	61	4	last	last	ADJ
cjfa-35455	61	5	example	example	NOUN
cjfa-35455	61	6	was	be	AUX
cjfa-35455	61	7	10	10	NUM
cjfa-35455	61	8	financial	financial	ADJ
cjfa-35455	61	9	supervisors	supervisor	NOUN
cjfa-35455	61	10	,	,	PUNCT
cjfa-35455	61	11	9	9	NUM
cjfa-35455	61	12	scholastics	scholastic	NOUN
cjfa-35455	61	13	in	in	ADP
cjfa-35455	61	14	accounting	accounting	NOUN
cjfa-35455	61	15	and	and	CCONJ
cjfa-35455	61	16	7	7	NUM
cjfa-35455	61	17	external	external	ADJ
cjfa-35455	61	18	auditors	auditor	NOUN
cjfa-35455	61	19	;	;	PUNCT
cjfa-35455	61	20	the	the	DET
cjfa-35455	61	21	external	external	ADJ
cjfa-35455	61	22	auditors	auditor	NOUN
cjfa-35455	61	23	were	be	AUX
cjfa-35455	61	24	eventually	eventually	ADV
cjfa-35455	61	25	credited	credit	VERB
cjfa-35455	61	26	10	10	NUM
cjfa-35455	61	27	overviews	overview	NOUN
cjfa-35455	61	28	to	to	PART
cjfa-35455	61	29	keep	keep	VERB
cjfa-35455	61	30	away	away	ADV
cjfa-35455	61	31	from	from	ADP
cjfa-35455	61	32	any	any	DET
cjfa-35455	61	33	superfluous	superfluous	ADJ
cjfa-35455	61	34	empirical	empirical	ADJ
cjfa-35455	61	35	evidence	evidence	NOUN
cjfa-35455	61	36	of	of	ADP
cjfa-35455	61	37	the	the	DET
cjfa-35455	61	38	suitability	suitability	NOUN
cjfa-35455	61	39	of	of	ADP
cjfa-35455	61	40	ifrs	ifrs	PROPN
cjfa-35455	61	41	…	…	PUNCT
cjfa-35455	61	42	67	67	NUM
cjfa-35455	61	43	huge	huge	ADJ
cjfa-35455	61	44	contrasts	contrast	NOUN
cjfa-35455	61	45	across	across	ADP
cjfa-35455	61	46	the	the	DET
cjfa-35455	61	47	three	three	NUM
cjfa-35455	61	48	classes	class	NOUN
cjfa-35455	61	49	.	.	PUNCT
cjfa-35455	62	1	the	the	DET
cjfa-35455	62	2	last	last	ADJ
cjfa-35455	62	3	example	example	NOUN
cjfa-35455	62	4	measure	measure	NOUN
cjfa-35455	62	5	is	be	AUX
cjfa-35455	62	6	summed	sum	VERB
cjfa-35455	62	7	up	up	ADP
cjfa-35455	62	8	in	in	ADP
cjfa-35455	62	9	table	table	NOUN
cjfa-35455	62	10	.	.	PUNCT
cjfa-35455	63	1	the	the	DET
cjfa-35455	63	2	survey	survey	NOUN
cjfa-35455	63	3	comprised	comprise	VERB
cjfa-35455	63	4	of	of	ADP
cjfa-35455	63	5	three	three	NUM
cjfa-35455	63	6	sectors	sector	NOUN
cjfa-35455	63	7	:	:	PUNCT
cjfa-35455	63	8	the	the	DET
cjfa-35455	63	9	primary	primary	ADJ
cjfa-35455	63	10	segment	segment	NOUN
cjfa-35455	63	11	looked	look	VERB
cjfa-35455	63	12	for	for	ADP
cjfa-35455	63	13	segment	segment	NOUN
cjfa-35455	63	14	data	datum	NOUN
cjfa-35455	63	15	about	about	ADP
cjfa-35455	63	16	the	the	DET
cjfa-35455	63	17	example	example	NOUN
cjfa-35455	63	18	respondents	respondent	NOUN
cjfa-35455	63	19	,	,	PUNCT
cjfa-35455	63	20	the	the	DET
cjfa-35455	63	21	subsequent	subsequent	ADJ
cjfa-35455	63	22	segment	segment	NOUN
cjfa-35455	63	23	comprised	comprise	VERB
cjfa-35455	63	24	of	of	ADP
cjfa-35455	63	25	12	12	NUM
cjfa-35455	63	26	inquiries	inquiry	NOUN
cjfa-35455	63	27	with	with	ADP
cjfa-35455	63	28	respect	respect	NOUN
cjfa-35455	63	29	to	to	ADP
cjfa-35455	63	30	the	the	DET
cjfa-35455	63	31	upsides	upside	NOUN
cjfa-35455	63	32	of	of	ADP
cjfa-35455	63	33	ifrs	ifrs	PROPN
cjfa-35455	63	34	appropriation	appropriation	NOUN
cjfa-35455	63	35	by	by	ADP
cjfa-35455	63	36	ethiopian	ethiopian	ADJ
cjfa-35455	63	37	banks	bank	NOUN
cjfa-35455	63	38	and	and	CCONJ
cjfa-35455	63	39	the	the	DET
cjfa-35455	63	40	third	third	ADJ
cjfa-35455	63	41	segment	segment	NOUN
cjfa-35455	63	42	comprised	comprise	VERB
cjfa-35455	63	43	of	of	ADP
cjfa-35455	63	44	7	7	NUM
cjfa-35455	63	45	inquiries	inquiry	NOUN
cjfa-35455	63	46	in	in	ADP
cjfa-35455	63	47	regards	regard	NOUN
cjfa-35455	63	48	to	to	ADP
cjfa-35455	63	49	the	the	DET
cjfa-35455	63	50	obstructions	obstruction	NOUN
cjfa-35455	63	51	and	and	CCONJ
cjfa-35455	63	52	impediments	impediment	NOUN
cjfa-35455	63	53	of	of	ADP
cjfa-35455	63	54	ifrs	ifrs	PROPN
cjfa-35455	63	55	selection	selection	NOUN
cjfa-35455	63	56	.	.	PUNCT
cjfa-35455	64	1	each	each	DET
cjfa-35455	64	2	question	question	NOUN
cjfa-35455	64	3	on	on	ADP
cjfa-35455	64	4	the	the	DET
cjfa-35455	64	5	benefits	benefit	NOUN
cjfa-35455	64	6	or	or	CCONJ
cjfa-35455	64	7	weaknesses	weakness	NOUN
cjfa-35455	64	8	brought	bring	VERB
cjfa-35455	64	9	about	about	ADV
cjfa-35455	64	10	an	an	DET
cjfa-35455	64	11	end	end	NOUN
cjfa-35455	64	12	.	.	PUNCT
cjfa-35455	65	1	for	for	ADP
cjfa-35455	65	2	example	example	NOUN
cjfa-35455	65	3	,	,	PUNCT
cjfa-35455	65	4	if	if	SCONJ
cjfa-35455	65	5	the	the	DET
cjfa-35455	65	6	respondent	respondent	NOUN
cjfa-35455	65	7	could	could	AUX
cjfa-35455	65	8	n’t	not	PART
cjfa-35455	65	9	help	help	VERB
cjfa-35455	65	10	contradicting	contradict	VERB
cjfa-35455	65	11	a	a	DET
cjfa-35455	65	12	benefit	benefit	NOUN
cjfa-35455	65	13	explanation	explanation	NOUN
cjfa-35455	65	14	,	,	PUNCT
cjfa-35455	65	15	the	the	DET
cjfa-35455	65	16	benefit	benefit	NOUN
cjfa-35455	65	17	was	be	AUX
cjfa-35455	65	18	viewed	view	VERB
cjfa-35455	65	19	as	as	ADP
cjfa-35455	65	20	a	a	DET
cjfa-35455	65	21	hindrance	hindrance	NOUN
cjfa-35455	65	22	from	from	ADP
cjfa-35455	65	23	the	the	DET
cjfa-35455	65	24	example	example	NOUN
cjfa-35455	65	25	respondent	respondent	NOUN
cjfa-35455	65	26	’s	’s	PART
cjfa-35455	65	27	viewpoint	viewpoint	NOUN
cjfa-35455	65	28	and	and	CCONJ
cjfa-35455	65	29	the	the	DET
cjfa-35455	65	30	other	other	ADJ
cjfa-35455	65	31	way	way	NOUN
cjfa-35455	65	32	around	around	ADV
cjfa-35455	65	33	.	.	PUNCT
cjfa-35455	66	1	a	a	DET
cjfa-35455	66	2	five	five	NUM
cjfa-35455	66	3	-	-	PUNCT
cjfa-35455	66	4	point	point	NOUN
cjfa-35455	66	5	likert	likert	ADJ
cjfa-35455	66	6	scale	scale	NOUN
cjfa-35455	66	7	was	be	AUX
cjfa-35455	66	8	utilized	utilize	VERB
cjfa-35455	66	9	in	in	ADP
cjfa-35455	66	10	which	which	PRON
cjfa-35455	66	11	5	5	NUM
cjfa-35455	66	12	addressed	address	VERB
cjfa-35455	66	13	“	"	PUNCT
cjfa-35455	66	14	unequivocally	unequivocally	ADV
cjfa-35455	66	15	concur	concur	VERB
cjfa-35455	66	16	”	"	PUNCT
cjfa-35455	66	17	and	and	CCONJ
cjfa-35455	66	18	1	1	NUM
cjfa-35455	66	19	designated	designate	VERB
cjfa-35455	66	20	“	"	PUNCT
cjfa-35455	66	21	firmly	firmly	ADV
cjfa-35455	66	22	oppose	oppose	VERB
cjfa-35455	66	23	this	this	DET
cjfa-35455	66	24	idea	idea	NOUN
cjfa-35455	66	25	.	.	PUNCT
cjfa-35455	66	26	”	"	PUNCT
cjfa-35455	67	1	to	to	PART
cjfa-35455	67	2	acquire	acquire	VERB
cjfa-35455	67	3	further	further	ADJ
cjfa-35455	67	4	remarks	remark	NOUN
cjfa-35455	67	5	from	from	ADP
cjfa-35455	67	6	the	the	DET
cjfa-35455	67	7	respondents	respondent	NOUN
cjfa-35455	67	8	,	,	PUNCT
cjfa-35455	67	9	space	space	NOUN
cjfa-35455	67	10	was	be	AUX
cjfa-35455	67	11	accommodated	accommodate	VERB
cjfa-35455	67	12	to	to	ADP
cjfa-35455	67	13	discretionary	discretionary	ADJ
cjfa-35455	67	14	remarks	remark	NOUN
cjfa-35455	67	15	on	on	ADP
cjfa-35455	67	16	the	the	DET
cjfa-35455	67	17	subject	subject	NOUN
cjfa-35455	67	18	.	.	PUNCT
cjfa-35455	68	1	the	the	DET
cjfa-35455	68	2	analysts	analyst	NOUN
cjfa-35455	68	3	led	lead	VERB
cjfa-35455	68	4	a	a	DET
cjfa-35455	68	5	pilot	pilot	NOUN
cjfa-35455	68	6	investigation	investigation	NOUN
cjfa-35455	68	7	of	of	ADP
cjfa-35455	68	8	three	three	NUM
cjfa-35455	68	9	financial	financial	ADJ
cjfa-35455	68	10	directors	director	NOUN
cjfa-35455	68	11	,	,	PUNCT
cjfa-35455	68	12	three	three	NUM
cjfa-35455	68	13	scholastics	scholastic	NOUN
cjfa-35455	68	14	and	and	CCONJ
cjfa-35455	68	15	three	three	NUM
cjfa-35455	68	16	external	external	ADJ
cjfa-35455	68	17	auditors	auditor	NOUN
cjfa-35455	68	18	to	to	PART
cjfa-35455	68	19	pre	pre	VERB
cjfa-35455	68	20	-	-	VERB
cjfa-35455	68	21	test	test	VERB
cjfa-35455	68	22	whether	whether	SCONJ
cjfa-35455	68	23	the	the	DET
cjfa-35455	68	24	study	study	NOUN
cjfa-35455	68	25	instrument	instrument	NOUN
cjfa-35455	68	26	was	be	AUX
cjfa-35455	68	27	clear	clear	ADJ
cjfa-35455	68	28	and	and	CCONJ
cjfa-35455	68	29	gotten	get	VERB
cjfa-35455	68	30	the	the	DET
cjfa-35455	68	31	data	datum	NOUN
cjfa-35455	68	32	looked	look	VERB
cjfa-35455	68	33	for	for	ADP
cjfa-35455	68	34	and	and	CCONJ
cjfa-35455	68	35	to	to	PART
cjfa-35455	68	36	upgrade	upgrade	VERB
cjfa-35455	68	37	the	the	DET
cjfa-35455	68	38	poll	poll	NOUN
cjfa-35455	68	39	’s	’s	PART
cjfa-35455	68	40	design	design	NOUN
cjfa-35455	68	41	and	and	CCONJ
cjfa-35455	68	42	legitimacy	legitimacy	NOUN
cjfa-35455	68	43	.	.	PUNCT
cjfa-35455	69	1	the	the	DET
cjfa-35455	69	2	outcomes	outcome	NOUN
cjfa-35455	69	3	were	be	AUX
cjfa-35455	69	4	dissected	dissect	VERB
cjfa-35455	69	5	by	by	ADP
cjfa-35455	69	6	distinct	distinct	ADJ
cjfa-35455	69	7	measurements	measurement	NOUN
cjfa-35455	69	8	,	,	PUNCT
cjfa-35455	69	9	anova	anova	PROPN
cjfa-35455	69	10	tests	test	NOUN
cjfa-35455	69	11	,	,	PUNCT
cjfa-35455	69	12	connection	connection	NOUN
cjfa-35455	69	13	investigation	investigation	NOUN
cjfa-35455	69	14	(	(	PUNCT
cjfa-35455	69	15	pearson	pearson	PROPN
cjfa-35455	69	16	)	)	PUNCT
cjfa-35455	69	17	and	and	CCONJ
cjfa-35455	69	18	the	the	DET
cjfa-35455	69	19	kruskal	kruskal	PROPN
cjfa-35455	69	20	–	–	PUNCT
cjfa-35455	69	21	wallis	wallis	PROPN
cjfa-35455	69	22	test	test	NOUN
cjfa-35455	69	23	.	.	PUNCT
cjfa-35455	70	1	results	result	NOUN
cjfa-35455	70	2	and	and	CCONJ
cjfa-35455	70	3	discussion	discussion	NOUN
cjfa-35455	70	4	demographic	demographic	ADJ
cjfa-35455	70	5	analysis	analysis	NOUN
cjfa-35455	70	6	of	of	ADP
cjfa-35455	70	7	participants	participant	NOUN
cjfa-35455	70	8	the	the	DET
cjfa-35455	70	9	main	main	ADJ
cjfa-35455	70	10	objective	objective	NOUN
cjfa-35455	70	11	of	of	ADP
cjfa-35455	70	12	the	the	DET
cjfa-35455	70	13	study	study	NOUN
cjfa-35455	70	14	was	be	AUX
cjfa-35455	70	15	to	to	PART
cjfa-35455	70	16	assess	assess	VERB
cjfa-35455	70	17	the	the	DET
cjfa-35455	70	18	suitability	suitability	NOUN
cjfa-35455	70	19	of	of	ADP
cjfa-35455	70	20	ifrs	ifrs	PROPN
cjfa-35455	70	21	for	for	ADP
cjfa-35455	70	22	banking	banking	NOUN
cjfa-35455	70	23	sector	sector	NOUN
cjfa-35455	70	24	in	in	ADP
cjfa-35455	70	25	sub	sub	ADJ
cjfa-35455	70	26	-	-	ADJ
cjfa-35455	70	27	saharan	saharan	ADJ
cjfa-35455	70	28	african	african	ADJ
cjfa-35455	70	29	countries	country	NOUN
cjfa-35455	70	30	such	such	ADJ
cjfa-35455	70	31	as	as	ADP
cjfa-35455	70	32	ethiopia	ethiopia	PROPN
cjfa-35455	70	33	.	.	PUNCT
cjfa-35455	71	1	this	this	DET
cjfa-35455	71	2	research	research	NOUN
cjfa-35455	71	3	explores	explore	VERB
cjfa-35455	71	4	the	the	DET
cjfa-35455	71	5	advantages	advantage	NOUN
cjfa-35455	71	6	and	and	CCONJ
cjfa-35455	71	7	disadvantages	disadvantage	NOUN
cjfa-35455	71	8	of	of	ADP
cjfa-35455	71	9	ifrs	ifrs	ADJ
cjfa-35455	71	10	implementation	implementation	NOUN
cjfa-35455	71	11	in	in	ADP
cjfa-35455	71	12	banking	banking	NOUN
cjfa-35455	71	13	sector	sector	NOUN
cjfa-35455	71	14	in	in	ADP
cjfa-35455	71	15	ethiopia	ethiopia	PROPN
cjfa-35455	71	16	based	base	VERB
cjfa-35455	71	17	on	on	ADP
cjfa-35455	71	18	the	the	DET
cjfa-35455	71	19	perceptions	perception	NOUN
cjfa-35455	71	20	of	of	ADP
cjfa-35455	71	21	banks	bank	NOUN
cjfa-35455	71	22	financial	financial	ADJ
cjfa-35455	71	23	directors	director	NOUN
cjfa-35455	71	24	,	,	PUNCT
cjfa-35455	71	25	academics	academic	NOUN
cjfa-35455	71	26	in	in	ADP
cjfa-35455	71	27	accounting	accounting	NOUN
cjfa-35455	71	28	and	and	CCONJ
cjfa-35455	71	29	external	external	ADJ
cjfa-35455	71	30	auditors	auditor	NOUN
cjfa-35455	71	31	about	about	ADP
cjfa-35455	71	32	the	the	DET
cjfa-35455	71	33	suitability	suitability	NOUN
cjfa-35455	71	34	of	of	ADP
cjfa-35455	71	35	ifrs	ifrs	PROPN
cjfa-35455	71	36	in	in	ADP
cjfa-35455	71	37	banking	banking	NOUN
cjfa-35455	71	38	sector	sector	NOUN
cjfa-35455	71	39	in	in	ADP
cjfa-35455	71	40	ethiopia	ethiopia	PROPN
cjfa-35455	71	41	.	.	PUNCT
cjfa-35455	72	1	dawit	dawit	PROPN
cjfa-35455	72	2	tadesse	tadesse	ADJ
cjfa-35455	72	3	tiruneh68	tiruneh68	NOUN
cjfa-35455	72	4	table	table	NOUN
cjfa-35455	72	5	1	1	NUM
cjfa-35455	72	6	.	.	PUNCT
cjfa-35455	72	7	final	final	ADJ
cjfa-35455	72	8	sample	sample	NOUN
cjfa-35455	72	9	process	process	NOUN
cjfa-35455	72	10	:	:	PUNCT
cjfa-35455	72	11	notes	note	VERB
cjfa-35455	72	12	:	:	PUNCT
cjfa-35455	72	13	fm	fm	NOUN
cjfa-35455	72	14	,	,	PUNCT
cjfa-35455	72	15	financial	financial	ADJ
cjfa-35455	72	16	managers	manager	NOUN
cjfa-35455	72	17	;	;	PUNCT
cjfa-35455	72	18	aa	aa	PRON
cjfa-35455	72	19	,	,	PUNCT
cjfa-35455	72	20	academics	academic	NOUN
cjfa-35455	72	21	in	in	ADP
cjfa-35455	72	22	accounting	accounting	NOUN
cjfa-35455	72	23	;	;	PUNCT
cjfa-35455	72	24	ea	ea	X
cjfa-35455	72	25	,	,	PUNCT
cjfa-35455	72	26	external	external	ADJ
cjfa-35455	72	27	auditors	auditor	NOUN
cjfa-35455	72	28	sampling	sample	VERB
cjfa-35455	72	29	/	/	SYM
cjfa-35455	72	30	categories	category	NOUN
cjfa-35455	72	31	fm	fm	PROPN
cjfa-35455	72	32	aa	aa	PROPN
cjfa-35455	72	33	ea	ea	PROPN
cjfa-35455	72	34	initial	initial	ADJ
cjfa-35455	72	35	sample	sample	NOUN
cjfa-35455	72	36	10	10	NUM
cjfa-35455	72	37	10	10	NUM
cjfa-35455	72	38	10	10	NUM
cjfa-35455	72	39	responses	response	NOUN
cjfa-35455	72	40	10	10	NUM
cjfa-35455	72	41	9	9	NUM
cjfa-35455	72	42	7	7	NUM
cjfa-35455	72	43	response	response	NOUN
cjfa-35455	72	44	rate	rate	NOUN
cjfa-35455	72	45	(	(	PUNCT
cjfa-35455	72	46	%	%	INTJ
cjfa-35455	72	47	)	)	PUNCT
cjfa-35455	72	48	100	100	NUM
cjfa-35455	72	49	90	90	NUM
cjfa-35455	72	50	70	70	NUM
cjfa-35455	72	51	incomplete	incomplete	ADJ
cjfa-35455	72	52	responses	response	NOUN
cjfa-35455	72	53	–	–	PUNCT
cjfa-35455	72	54	1	1	NUM
cjfa-35455	72	55	3	3	NUM
cjfa-35455	72	56	avoid	avoid	VERB
cjfa-35455	72	57	statistical	statistical	ADJ
cjfa-35455	72	58	differences	difference	NOUN
cjfa-35455	72	59	–	–	PUNCT
cjfa-35455	72	60	–	–	PUNCT
cjfa-35455	72	61	–	–	PUNCT
cjfa-35455	72	62	final	final	ADJ
cjfa-35455	72	63	sample	sample	NOUN
cjfa-35455	72	64	10	10	NUM
cjfa-35455	72	65	9	9	NUM
cjfa-35455	72	66	7	7	NUM
cjfa-35455	72	67	s	s	NOUN
cjfa-35455	72	68	o	o	NOUN
cjfa-35455	72	69	u	u	NOUN
cjfa-35455	72	70	r	r	NOUN
cjfa-35455	72	71	c	c	NOUN
cjfa-35455	72	72	e	e	NOUN
cjfa-35455	72	73	:	:	PUNCT
cjfa-35455	72	74	author	author	NOUN
cjfa-35455	72	75	’s	’s	PART
cjfa-35455	72	76	construction	construction	NOUN
cjfa-35455	72	77	.	.	PUNCT
cjfa-35455	73	1	these	these	DET
cjfa-35455	73	2	insights	insight	NOUN
cjfa-35455	73	3	were	be	AUX
cjfa-35455	73	4	gotten	get	VERB
cjfa-35455	73	5	through	through	ADP
cjfa-35455	73	6	online	online	ADJ
cjfa-35455	73	7	poll	poll	NOUN
cjfa-35455	73	8	review	review	NOUN
cjfa-35455	73	9	with	with	ADP
cjfa-35455	73	10	10	10	NUM
cjfa-35455	73	11	members	member	NOUN
cjfa-35455	73	12	for	for	ADP
cjfa-35455	73	13	every	every	DET
cjfa-35455	73	14	gathering	gathering	NOUN
cjfa-35455	73	15	.	.	PUNCT
cjfa-35455	74	1	the	the	DET
cjfa-35455	74	2	current	current	ADJ
cjfa-35455	74	3	subsection	subsection	NOUN
cjfa-35455	74	4	sums	sum	VERB
cjfa-35455	74	5	up	up	ADP
cjfa-35455	74	6	the	the	DET
cjfa-35455	74	7	segment	segment	NOUN
cjfa-35455	74	8	data	datum	NOUN
cjfa-35455	74	9	of	of	ADP
cjfa-35455	74	10	the	the	DET
cjfa-35455	74	11	members	member	NOUN
cjfa-35455	74	12	utilizing	utilize	VERB
cjfa-35455	74	13	certain	certain	ADJ
cjfa-35455	74	14	expressive	expressive	ADJ
cjfa-35455	74	15	measurements	measurement	NOUN
cjfa-35455	74	16	to	to	PART
cjfa-35455	74	17	give	give	VERB
cjfa-35455	74	18	bits	bit	NOUN
cjfa-35455	74	19	of	of	ADP
cjfa-35455	74	20	knowledge	knowledge	NOUN
cjfa-35455	74	21	into	into	ADP
cjfa-35455	74	22	the	the	DET
cjfa-35455	74	23	members	member	NOUN
cjfa-35455	74	24	’	’	PART
cjfa-35455	74	25	experiences	experience	NOUN
cjfa-35455	74	26	.	.	PUNCT
cjfa-35455	75	1	as	as	SCONJ
cjfa-35455	75	2	demonstrated	demonstrate	VERB
cjfa-35455	75	3	in	in	ADP
cjfa-35455	75	4	table	table	NOUN
cjfa-35455	75	5	2	2	NUM
cjfa-35455	75	6	,	,	PUNCT
cjfa-35455	75	7	banks	bank	VERB
cjfa-35455	75	8	financial	financial	ADJ
cjfa-35455	75	9	directors	director	NOUN
cjfa-35455	75	10	,	,	PUNCT
cjfa-35455	75	11	scholastics	scholastic	NOUN
cjfa-35455	75	12	and	and	CCONJ
cjfa-35455	75	13	external	external	ADJ
cjfa-35455	75	14	auditors	auditor	NOUN
cjfa-35455	75	15	partook	partook	VERB
cjfa-35455	75	16	as	as	ADP
cjfa-35455	75	17	respondents	respondent	NOUN
cjfa-35455	75	18	.	.	PUNCT
cjfa-35455	76	1	every	every	DET
cjfa-35455	76	2	one	one	NUM
cjfa-35455	76	3	of	of	ADP
cjfa-35455	76	4	the	the	DET
cjfa-35455	76	5	respondents	respondent	NOUN
cjfa-35455	76	6	of	of	ADP
cjfa-35455	76	7	banks	bank	NOUN
cjfa-35455	76	8	were	be	AUX
cjfa-35455	76	9	financial	financial	ADJ
cjfa-35455	76	10	directors	director	NOUN
cjfa-35455	76	11	.	.	PUNCT
cjfa-35455	77	1	table	table	NOUN
cjfa-35455	77	2	2	2	NUM
cjfa-35455	77	3	sums	sum	NOUN
cjfa-35455	77	4	up	up	ADP
cjfa-35455	77	5	the	the	DET
cjfa-35455	77	6	position	position	NOUN
cjfa-35455	77	7	(	(	PUNCT
cjfa-35455	77	8	title	title	NOUN
cjfa-35455	77	9	)	)	PUNCT
cjfa-35455	77	10	of	of	ADP
cjfa-35455	77	11	the	the	DET
cjfa-35455	77	12	accounting	accounting	NOUN
cjfa-35455	77	13	scholastics	scholastic	NOUN
cjfa-35455	77	14	who	who	PRON
cjfa-35455	77	15	took	take	VERB
cjfa-35455	77	16	an	an	DET
cjfa-35455	77	17	interest	interest	NOUN
cjfa-35455	77	18	in	in	ADP
cjfa-35455	77	19	the	the	DET
cjfa-35455	77	20	examination	examination	NOUN
cjfa-35455	77	21	.	.	PUNCT
cjfa-35455	78	1	the	the	DET
cjfa-35455	78	2	scholarly	scholarly	ADJ
cjfa-35455	78	3	respondents	respondent	NOUN
cjfa-35455	78	4	were	be	AUX
cjfa-35455	78	5	employees	employee	NOUN
cjfa-35455	78	6	of	of	ADP
cjfa-35455	78	7	ababa	ababa	PROPN
cjfa-35455	78	8	addis	addis	PROPN
cjfa-35455	78	9	university	university	PROPN
cjfa-35455	78	10	,	,	PUNCT
cjfa-35455	78	11	addis	addis	PROPN
cjfa-35455	78	12	ababa	ababa	PROPN
cjfa-35455	78	13	university	university	PROPN
cjfa-35455	78	14	school	school	PROPN
cjfa-35455	78	15	of	of	ADP
cjfa-35455	78	16	commerce	commerce	PROPN
cjfa-35455	78	17	and	and	CCONJ
cjfa-35455	78	18	ethiopian	ethiopian	ADJ
cjfa-35455	78	19	civil	civil	ADJ
cjfa-35455	78	20	service	service	NOUN
cjfa-35455	78	21	university	university	NOUN
cjfa-35455	78	22	.	.	PUNCT
cjfa-35455	79	1	a	a	DET
cjfa-35455	79	2	dominant	dominant	ADJ
cjfa-35455	79	3	part	part	NOUN
cjfa-35455	79	4	of	of	ADP
cjfa-35455	79	5	the	the	DET
cjfa-35455	79	6	scholarly	scholarly	ADJ
cjfa-35455	79	7	respondents	respondent	NOUN
cjfa-35455	79	8	were	be	AUX
cjfa-35455	79	9	senior	senior	ADJ
cjfa-35455	79	10	speakers	speaker	NOUN
cjfa-35455	79	11	(	(	PUNCT
cjfa-35455	79	12	66	66	NUM
cjfa-35455	79	13	.	.	PUNCT
cjfa-35455	79	14	percent	percent	NOUN
cjfa-35455	79	15	)	)	PUNCT
cjfa-35455	79	16	,	,	PUNCT
cjfa-35455	79	17	trailed	trail	VERB
cjfa-35455	79	18	by	by	ADP
cjfa-35455	79	19	assistance	assistance	NOUN
cjfa-35455	79	20	professors	professor	NOUN
cjfa-35455	79	21	(	(	PUNCT
cjfa-35455	79	22	22.2	22.2	NUM
cjfa-35455	79	23	percent	percent	NOUN
cjfa-35455	79	24	)	)	PUNCT
cjfa-35455	79	25	and	and	CCONJ
cjfa-35455	79	26	talks	talk	NOUN
cjfa-35455	79	27	(	(	PUNCT
cjfa-35455	79	28	10.0	10.0	NUM
cjfa-35455	79	29	percent	percent	NOUN
cjfa-35455	79	30	)	)	PUNCT
cjfa-35455	79	31	.	.	PUNCT
cjfa-35455	80	1	the	the	DET
cjfa-35455	80	2	work	work	NOUN
cjfa-35455	80	3	titles	title	NOUN
cjfa-35455	80	4	of	of	ADP
cjfa-35455	80	5	the	the	DET
cjfa-35455	80	6	members	member	NOUN
cjfa-35455	80	7	in	in	ADP
cjfa-35455	80	8	the	the	DET
cjfa-35455	80	9	third	third	ADJ
cjfa-35455	80	10	gathering	gathering	NOUN
cjfa-35455	80	11	(	(	PUNCT
cjfa-35455	80	12	external	external	ADJ
cjfa-35455	80	13	auditors	auditor	NOUN
cjfa-35455	80	14	)	)	PUNCT
cjfa-35455	80	15	were	be	AUX
cjfa-35455	80	16	group	group	NOUN
cjfa-35455	80	17	pioneers	pioneer	NOUN
cjfa-35455	80	18	,	,	PUNCT
cjfa-35455	80	19	which	which	PRON
cjfa-35455	80	20	included	include	VERB
cjfa-35455	80	21	bdo	bdo	NOUN
cjfa-35455	80	22	–	–	PUNCT
cjfa-35455	80	23	ethiopia	ethiopia	PROPN
cjfa-35455	80	24	,	,	PUNCT
cjfa-35455	80	25	grant	grant	PROPN
cjfa-35455	80	26	thornton	thornton	PROPN
cjfa-35455	80	27	ethiopia	ethiopia	PROPN
cjfa-35455	80	28	,	,	PUNCT
cjfa-35455	80	29	pricewaterhousecoopers	pricewaterhousecoopers	PROPN
cjfa-35455	80	30	(	(	PUNCT
cjfa-35455	80	31	pwc	pwc	PROPN
cjfa-35455	80	32	)	)	PUNCT
cjfa-35455	80	33	,	,	PUNCT
cjfa-35455	80	34	and	and	CCONJ
cjfa-35455	80	35	hst	hst	PROPN
cjfa-35455	80	36	-	-	PUNCT
cjfa-35455	80	37	ethiopia	ethiopia	PROPN
cjfa-35455	80	38	evaluators	evaluator	NOUN
cjfa-35455	80	39	.	.	PUNCT
cjfa-35455	81	1	table	table	NOUN
cjfa-35455	81	2	3	3	NUM
cjfa-35455	81	3	shows	show	VERB
cjfa-35455	81	4	that	that	SCONJ
cjfa-35455	81	5	a	a	DET
cjfa-35455	81	6	majority	majority	NOUN
cjfa-35455	81	7	of	of	ADP
cjfa-35455	81	8	respondents	respondent	NOUN
cjfa-35455	81	9	(	(	PUNCT
cjfa-35455	81	10	banks	bank	NOUN
cjfa-35455	81	11	were	be	AUX
cjfa-35455	81	12	financial	financial	ADJ
cjfa-35455	81	13	directors	director	NOUN
cjfa-35455	81	14	)	)	PUNCT
cjfa-35455	81	15	were	be	AUX
cjfa-35455	81	16	25	25	NUM
cjfa-35455	81	17	-	-	SYM
cjfa-35455	81	18	35	35	NUM
cjfa-35455	81	19	years	year	NOUN
cjfa-35455	81	20	of	of	ADP
cjfa-35455	81	21	age	age	NOUN
cjfa-35455	81	22	and	and	CCONJ
cjfa-35455	81	23	35	35	NUM
cjfa-35455	81	24	-	-	SYM
cjfa-35455	81	25	45	45	NUM
cjfa-35455	81	26	years	year	NOUN
cjfa-35455	81	27	of	of	ADP
cjfa-35455	81	28	age	age	NOUN
cjfa-35455	81	29	(	(	PUNCT
cjfa-35455	81	30	30	30	NUM
cjfa-35455	81	31	and	and	CCONJ
cjfa-35455	81	32	60	60	NUM
cjfa-35455	81	33	percent	percent	NOUN
cjfa-35455	81	34	individually	individually	ADV
cjfa-35455	81	35	)	)	PUNCT
cjfa-35455	81	36	,	,	PUNCT
cjfa-35455	81	37	while	while	SCONJ
cjfa-35455	81	38	a	a	DET
cjfa-35455	81	39	minority	minority	NOUN
cjfa-35455	81	40	were	be	AUX
cjfa-35455	81	41	more	more	ADV
cjfa-35455	81	42	established	establish	VERB
cjfa-35455	81	43	than	than	ADP
cjfa-35455	81	44	45	45	NUM
cjfa-35455	81	45	years	year	NOUN
cjfa-35455	81	46	(	(	PUNCT
cjfa-35455	81	47	10	10	NUM
cjfa-35455	81	48	percent	percent	NOUN
cjfa-35455	81	49	)	)	PUNCT
cjfa-35455	81	50	.	.	PUNCT
cjfa-35455	82	1	table	table	NOUN
cjfa-35455	82	2	3	3	NUM
cjfa-35455	82	3	shows	show	VERB
cjfa-35455	82	4	the	the	DET
cjfa-35455	82	5	long	long	ADJ
cjfa-35455	82	6	periods	period	NOUN
cjfa-35455	82	7	of	of	ADP
cjfa-35455	82	8	involvement	involvement	NOUN
cjfa-35455	82	9	for	for	ADP
cjfa-35455	82	10	the	the	DET
cjfa-35455	82	11	respondents	respondent	NOUN
cjfa-35455	82	12	across	across	ADP
cjfa-35455	82	13	the	the	DET
cjfa-35455	82	14	three	three	NUM
cjfa-35455	82	15	gatherings	gathering	NOUN
cjfa-35455	82	16	.	.	PUNCT
cjfa-35455	83	1	the	the	DET
cjfa-35455	83	2	biggest	big	ADJ
cjfa-35455	83	3	gathering	gathering	NOUN
cjfa-35455	83	4	of	of	ADP
cjfa-35455	83	5	respondents	respondent	NOUN
cjfa-35455	83	6	had	have	VERB
cjfa-35455	83	7	11	11	NUM
cjfa-35455	83	8	to	to	PART
cjfa-35455	83	9	20	20	NUM
cjfa-35455	83	10	years	year	NOUN
cjfa-35455	83	11	of	of	ADP
cjfa-35455	83	12	involvement	involvement	NOUN
cjfa-35455	83	13	(	(	PUNCT
cjfa-35455	83	14	on	on	ADP
cjfa-35455	83	15	normal	normal	ADJ
cjfa-35455	83	16	62	62	NUM
cjfa-35455	83	17	%	%	NOUN
cjfa-35455	83	18	)	)	PUNCT
cjfa-35455	83	19	,	,	PUNCT
cjfa-35455	83	20	trailed	trail	VERB
cjfa-35455	83	21	by	by	ADP
cjfa-35455	83	22	over	over	ADP
cjfa-35455	83	23	20	20	NUM
cjfa-35455	83	24	years	year	NOUN
cjfa-35455	83	25	(	(	PUNCT
cjfa-35455	83	26	on	on	ADP
cjfa-35455	83	27	normal	normal	ADJ
cjfa-35455	83	28	29.7	29.7	NUM
cjfa-35455	83	29	.3	.3	NUM
cjfa-35455	83	30	%	%	NOUN
cjfa-35455	83	31	)	)	PUNCT
cjfa-35455	83	32	.	.	PUNCT
cjfa-35455	84	1	the	the	DET
cjfa-35455	84	2	poll	poll	PROPN
cjfa-35455	84	3	review	review	NOUN
cjfa-35455	84	4	likewise	likewise	ADV
cjfa-35455	84	5	incorporated	incorporate	VERB
cjfa-35455	84	6	certain	certain	ADJ
cjfa-35455	84	7	segment	segment	NOUN
cjfa-35455	84	8	data	datum	NOUN
cjfa-35455	84	9	,	,	PUNCT
cjfa-35455	84	10	for	for	ADP
cjfa-35455	84	11	example	example	NOUN
cjfa-35455	84	12	,	,	PUNCT
cjfa-35455	84	13	the	the	DET
cjfa-35455	84	14	gender	gender	NOUN
cjfa-35455	84	15	orientation	orientation	NOUN
cjfa-35455	84	16	which	which	PRON
cjfa-35455	84	17	could	could	AUX
cjfa-35455	84	18	be	be	AUX
cjfa-35455	84	19	discovered	discover	VERB
cjfa-35455	84	20	in	in	ADP
cjfa-35455	84	21	the	the	DET
cjfa-35455	84	22	study	study	NOUN
cjfa-35455	84	23	.	.	PUNCT
cjfa-35455	85	1	empirical	empirical	ADJ
cjfa-35455	85	2	evidence	evidence	NOUN
cjfa-35455	85	3	of	of	ADP
cjfa-35455	85	4	the	the	DET
cjfa-35455	85	5	suitability	suitability	NOUN
cjfa-35455	85	6	of	of	ADP
cjfa-35455	85	7	ifrs	ifrs	PROPN
cjfa-35455	85	8	…	…	SYM
cjfa-35455	85	9	69	69	NUM
cjfa-35455	85	10	table	table	NOUN
cjfa-35455	85	11	2	2	NUM
cjfa-35455	85	12	.	.	PUNCT
cjfa-35455	85	13	industry	industry	NOUN
cjfa-35455	85	14	membership	membership	NOUN
cjfa-35455	85	15	,	,	PUNCT
cjfa-35455	85	16	the	the	DET
cjfa-35455	85	17	academic	academic	ADJ
cjfa-35455	85	18	title	title	NOUN
cjfa-35455	85	19	and	and	CCONJ
cjfa-35455	85	20	job	job	NOUN
cjfa-35455	85	21	title	title	NOUN
cjfa-35455	85	22	of	of	ADP
cjfa-35455	85	23	respondents	respondent	NOUN
cjfa-35455	85	24	job	job	NOUN
cjfa-35455	85	25	title	title	NOUN
cjfa-35455	86	1	no	no	INTJ
cjfa-35455	86	2	.	.	PUNCT
cjfa-35455	87	1	%	%	INTJ
cjfa-35455	87	2	fm	fm	PROPN
cjfa-35455	87	3	finance	finance	NOUN
cjfa-35455	87	4	director	director	NOUN
cjfa-35455	87	5	10	10	NUM
cjfa-35455	87	6	100.0	100.0	NUM
cjfa-35455	87	7	%	%	NOUN
cjfa-35455	87	8	total	total	NOUN
cjfa-35455	87	9	10	10	NUM
cjfa-35455	87	10	100.0	100.0	NUM
cjfa-35455	87	11	%	%	NOUN
cjfa-35455	87	12	aa	aa	NOUN
cjfa-35455	87	13	assistant	assistant	NOUN
cjfa-35455	87	14	professor	professor	NOUN
cjfa-35455	87	15	2	2	NUM
cjfa-35455	87	16	22.2	22.2	NUM
cjfa-35455	87	17	%	%	NOUN
cjfa-35455	87	18	lecturer	lecturer	NOUN
cjfa-35455	87	19	1	1	NUM
cjfa-35455	87	20	11.1	11.1	NUM
cjfa-35455	87	21	%	%	NOUN
cjfa-35455	87	22	senior	senior	ADJ
cjfa-35455	87	23	lecturer	lecturer	NOUN
cjfa-35455	87	24	6	6	NUM
cjfa-35455	87	25	66.7	66.7	NUM
cjfa-35455	87	26	%	%	NOUN
cjfa-35455	87	27	total	total	NOUN
cjfa-35455	87	28	9	9	NUM
cjfa-35455	87	29	100.0	100.0	NUM
cjfa-35455	87	30	%	%	NOUN
cjfa-35455	87	31	ea	ea	NOUN
cjfa-35455	87	32	team	team	NOUN
cjfa-35455	87	33	leader	leader	NOUN
cjfa-35455	87	34	7	7	NUM
cjfa-35455	87	35	100.0	100.0	NUM
cjfa-35455	87	36	%	%	NOUN
cjfa-35455	87	37	total	total	NOUN
cjfa-35455	87	38	7	7	NUM
cjfa-35455	87	39	100.0	100.0	NUM
cjfa-35455	87	40	%	%	NOUN
cjfa-35455	87	41	s	s	PART
cjfa-35455	87	42	o	o	NOUN
cjfa-35455	87	43	u	u	NOUN
cjfa-35455	87	44	r	r	NOUN
cjfa-35455	87	45	c	c	NOUN
cjfa-35455	87	46	e	e	NOUN
cjfa-35455	87	47	:	:	PUNCT
cjfa-35455	87	48	author	author	NOUN
cjfa-35455	87	49	’s	’s	PART
cjfa-35455	87	50	construction	construction	NOUN
cjfa-35455	87	51	.	.	PUNCT
cjfa-35455	88	1	table	table	NOUN
cjfa-35455	88	2	3	3	NUM
cjfa-35455	88	3	.	.	X
cjfa-35455	88	4	age	age	NOUN
cjfa-35455	88	5	and	and	CCONJ
cjfa-35455	88	6	years	year	NOUN
cjfa-35455	88	7	of	of	ADP
cjfa-35455	88	8	experience	experience	NOUN
cjfa-35455	88	9	of	of	ADP
cjfa-35455	88	10	respondents	respondent	NOUN
cjfa-35455	88	11	fm	fm	PROPN
cjfa-35455	88	12	aa	aa	PROPN
cjfa-35455	88	13	ea	ea	PROPN
cjfa-35455	88	14	age	age	NOUN
cjfa-35455	89	1	no	no	INTJ
cjfa-35455	89	2	.	.	PUNCT
cjfa-35455	90	1	%	%	INTJ
cjfa-35455	90	2	no	no	INTJ
cjfa-35455	90	3	.	.	PUNCT
cjfa-35455	91	1	%	%	INTJ
cjfa-35455	91	2	no	no	INTJ
cjfa-35455	91	3	.	.	PUNCT
cjfa-35455	92	1	%	%	NOUN
cjfa-35455	92	2	20	20	NUM
cjfa-35455	92	3	-	-	SYM
cjfa-35455	92	4	25	25	NUM
cjfa-35455	92	5	1	1	NUM
cjfa-35455	92	6	14.3	14.3	NUM
cjfa-35455	92	7	%	%	NOUN
cjfa-35455	92	8	25	25	NUM
cjfa-35455	92	9	-	-	SYM
cjfa-35455	92	10	30	30	NUM
cjfa-35455	92	11	1	1	NUM
cjfa-35455	92	12	10.0	10.0	NUM
cjfa-35455	92	13	%	%	NOUN
cjfa-35455	92	14	30	30	NUM
cjfa-35455	92	15	-	-	SYM
cjfa-35455	92	16	35	35	NUM
cjfa-35455	92	17	2	2	NUM
cjfa-35455	92	18	20.0	20.0	NUM
cjfa-35455	92	19	%	%	NOUN
cjfa-35455	92	20	1	1	NUM
cjfa-35455	92	21	11.1	11.1	NUM
cjfa-35455	92	22	%	%	NOUN
cjfa-35455	92	23	1	1	NUM
cjfa-35455	92	24	14.3	14.3	NUM
cjfa-35455	92	25	%	%	NOUN
cjfa-35455	92	26	35	35	NUM
cjfa-35455	92	27	-	-	SYM
cjfa-35455	92	28	40	40	NUM
cjfa-35455	92	29	4	4	NUM
cjfa-35455	92	30	40.0	40.0	NUM
cjfa-35455	92	31	%	%	NOUN
cjfa-35455	92	32	4	4	NUM
cjfa-35455	92	33	44.4	44.4	NUM
cjfa-35455	92	34	%	%	NOUN
cjfa-35455	92	35	40	40	NUM
cjfa-35455	92	36	-	-	SYM
cjfa-35455	92	37	45	45	NUM
cjfa-35455	92	38	2	2	NUM
cjfa-35455	92	39	20.0	20.0	NUM
cjfa-35455	92	40	%	%	NOUN
cjfa-35455	92	41	3	3	NUM
cjfa-35455	92	42	33.3	33.3	NUM
cjfa-35455	92	43	%	%	NOUN
cjfa-35455	92	44	4	4	NUM
cjfa-35455	92	45	57.1	57.1	NUM
cjfa-35455	92	46	%	%	NOUN
cjfa-35455	92	47	above	above	ADP
cjfa-35455	92	48	45	45	NUM
cjfa-35455	92	49	1	1	NUM
cjfa-35455	92	50	10.0	10.0	NUM
cjfa-35455	92	51	%	%	NOUN
cjfa-35455	92	52	1	1	NUM
cjfa-35455	92	53	11.1	11.1	NUM
cjfa-35455	92	54	%	%	NOUN
cjfa-35455	92	55	1	1	NUM
cjfa-35455	92	56	14.3	14.3	NUM
cjfa-35455	92	57	%	%	NOUN
cjfa-35455	92	58	total	total	NOUN
cjfa-35455	92	59	10	10	NUM
cjfa-35455	92	60	100.0	100.0	NUM
cjfa-35455	92	61	%	%	NOUN
cjfa-35455	92	62	9	9	NUM
cjfa-35455	92	63	100.0	100.0	NUM
cjfa-35455	92	64	%	%	NOUN
cjfa-35455	92	65	7	7	NUM
cjfa-35455	92	66	100.0	100.0	NUM
cjfa-35455	92	67	%	%	NOUN
cjfa-35455	92	68	years	year	NOUN
cjfa-35455	92	69	of	of	ADP
cjfa-35455	92	70	experience	experience	NOUN
cjfa-35455	92	71	fm	fm	PROPN
cjfa-35455	92	72	aa	aa	PROPN
cjfa-35455	92	73	ea	ea	PROPN
cjfa-35455	92	74	experience	experience	NOUN
cjfa-35455	92	75	(	(	PUNCT
cjfa-35455	92	76	in	in	ADP
cjfa-35455	92	77	years	year	NOUN
cjfa-35455	92	78	):	):	PUNCT
cjfa-35455	92	79	no	no	INTJ
cjfa-35455	92	80	.	.	PUNCT
cjfa-35455	93	1	%	%	INTJ
cjfa-35455	94	1	no	no	INTJ
cjfa-35455	94	2	.	.	PUNCT
cjfa-35455	95	1	%	%	INTJ
cjfa-35455	95	2	no	no	INTJ
cjfa-35455	95	3	.	.	PUNCT
cjfa-35455	96	1	%	%	NOUN
cjfa-35455	96	2	5	5	NUM
cjfa-35455	96	3	-	-	SYM
cjfa-35455	96	4	10	10	NUM
cjfa-35455	96	5	1	1	NUM
cjfa-35455	96	6	10.0	10.0	NUM
cjfa-35455	96	7	%	%	NOUN
cjfa-35455	96	8	1	1	NUM
cjfa-35455	96	9	14.3	14.3	NUM
cjfa-35455	96	10	%	%	NOUN
cjfa-35455	96	11	11	11	NUM
cjfa-35455	96	12	-	-	SYM
cjfa-35455	96	13	20	20	NUM
cjfa-35455	96	14	8	8	NUM
cjfa-35455	96	15	80.0	80.0	NUM
cjfa-35455	96	16	%	%	NOUN
cjfa-35455	96	17	7	7	NUM
cjfa-35455	96	18	77.8	77.8	NUM
cjfa-35455	96	19	%	%	NOUN
cjfa-35455	96	20	2	2	NUM
cjfa-35455	96	21	28.6	28.6	NUM
cjfa-35455	96	22	%	%	NOUN
cjfa-35455	96	23	above	above	ADP
cjfa-35455	96	24	20	20	NUM
cjfa-35455	96	25	1	1	NUM
cjfa-35455	96	26	10.0	10.0	NUM
cjfa-35455	96	27	%	%	NOUN
cjfa-35455	96	28	2	2	NUM
cjfa-35455	96	29	22.2	22.2	NUM
cjfa-35455	96	30	%	%	NOUN
cjfa-35455	96	31	4	4	NUM
cjfa-35455	96	32	57.1	57.1	NUM
cjfa-35455	96	33	%	%	NOUN
cjfa-35455	96	34	total	total	NOUN
cjfa-35455	96	35	10	10	NUM
cjfa-35455	96	36	100.0	100.0	NUM
cjfa-35455	96	37	%	%	NOUN
cjfa-35455	96	38	9	9	NUM
cjfa-35455	96	39	100.0	100.0	NUM
cjfa-35455	96	40	%	%	NOUN
cjfa-35455	96	41	7	7	NUM
cjfa-35455	96	42	100.0	100.0	NUM
cjfa-35455	96	43	%	%	NOUN
cjfa-35455	96	44	s	s	PART
cjfa-35455	96	45	o	o	NOUN
cjfa-35455	96	46	u	u	NOUN
cjfa-35455	96	47	r	r	NOUN
cjfa-35455	96	48	c	c	NOUN
cjfa-35455	96	49	e	e	NOUN
cjfa-35455	96	50	:	:	PUNCT
cjfa-35455	96	51	author	author	NOUN
cjfa-35455	96	52	’s	’s	PART
cjfa-35455	96	53	construction	construction	NOUN
cjfa-35455	96	54	.	.	PUNCT
cjfa-35455	97	1	dawit	dawit	VERB
cjfa-35455	97	2	tadesse	tadesse	ADJ
cjfa-35455	97	3	tiruneh70	tiruneh70	NOUN
cjfa-35455	97	4	the	the	DET
cjfa-35455	97	5	demographic	demographic	ADJ
cjfa-35455	97	6	information	information	NOUN
cjfa-35455	97	7	and	and	CCONJ
cjfa-35455	97	8	its	its	PRON
cjfa-35455	97	9	analysis	analysis	NOUN
cjfa-35455	97	10	are	be	AUX
cjfa-35455	97	11	useful	useful	ADJ
cjfa-35455	97	12	to	to	ADP
cjfa-35455	97	13	this	this	DET
cjfa-35455	97	14	study	study	NOUN
cjfa-35455	97	15	on	on	ADP
cjfa-35455	97	16	many	many	ADJ
cjfa-35455	97	17	levels	level	NOUN
cjfa-35455	97	18	.	.	PUNCT
cjfa-35455	98	1	first	first	ADV
cjfa-35455	98	2	,	,	PUNCT
cjfa-35455	98	3	the	the	DET
cjfa-35455	98	4	information	information	NOUN
cjfa-35455	98	5	signals	signal	VERB
cjfa-35455	98	6	that	that	SCONJ
cjfa-35455	98	7	the	the	DET
cjfa-35455	98	8	respondents	respondent	NOUN
cjfa-35455	98	9	were	be	AUX
cjfa-35455	98	10	capable	capable	ADJ
cjfa-35455	98	11	to	to	PART
cjfa-35455	98	12	answer	answer	VERB
cjfa-35455	98	13	the	the	DET
cjfa-35455	98	14	questionnaire	questionnaire	NOUN
cjfa-35455	98	15	in	in	ADP
cjfa-35455	98	16	a	a	DET
cjfa-35455	98	17	professional	professional	ADJ
cjfa-35455	98	18	manner	manner	NOUN
cjfa-35455	98	19	.	.	PUNCT
cjfa-35455	99	1	specifically	specifically	ADV
cjfa-35455	99	2	,	,	PUNCT
cjfa-35455	99	3	a	a	DET
cjfa-35455	99	4	majority	majority	NOUN
cjfa-35455	99	5	of	of	ADP
cjfa-35455	99	6	the	the	DET
cjfa-35455	99	7	respondents	respondent	NOUN
cjfa-35455	99	8	were	be	AUX
cjfa-35455	99	9	well	well	ADV
cjfa-35455	99	10	experienced	experienced	ADJ
cjfa-35455	99	11	in	in	ADP
cjfa-35455	99	12	their	their	PRON
cjfa-35455	99	13	field	field	NOUN
cjfa-35455	99	14	,	,	PUNCT
cjfa-35455	99	15	were	be	AUX
cjfa-35455	99	16	young	young	ADJ
cjfa-35455	99	17	and	and	CCONJ
cjfa-35455	99	18	varied	varied	ADJ
cjfa-35455	99	19	in	in	ADP
cjfa-35455	99	20	terms	term	NOUN
cjfa-35455	99	21	of	of	ADP
cjfa-35455	99	22	background	background	NOUN
cjfa-35455	99	23	.	.	PUNCT
cjfa-35455	100	1	second	second	ADV
cjfa-35455	100	2	,	,	PUNCT
cjfa-35455	100	3	the	the	DET
cjfa-35455	100	4	banks	bank	NOUN
cjfa-35455	100	5	financial	financial	ADJ
cjfa-35455	100	6	manager	manager	NOUN
cjfa-35455	100	7	respondents	respondent	NOUN
cjfa-35455	100	8	covered	cover	VERB
cjfa-35455	100	9	the	the	DET
cjfa-35455	100	10	majority	majority	NOUN
cjfa-35455	100	11	of	of	ADP
cjfa-35455	100	12	commercial	commercial	ADJ
cjfa-35455	100	13	banks	bank	NOUN
cjfa-35455	100	14	in	in	ADP
cjfa-35455	100	15	ethiopia	ethiopia	PROPN
cjfa-35455	100	16	;	;	PUNCT
cjfa-35455	100	17	the	the	DET
cjfa-35455	100	18	academics	academic	NOUN
cjfa-35455	100	19	in	in	ADP
cjfa-35455	100	20	accounting	accounting	NOUN
cjfa-35455	100	21	represented	represent	VERB
cjfa-35455	100	22	all	all	DET
cjfa-35455	100	23	academic	academic	ADJ
cjfa-35455	100	24	rankings	ranking	NOUN
cjfa-35455	100	25	,	,	PUNCT
cjfa-35455	100	26	and	and	CCONJ
cjfa-35455	100	27	the	the	DET
cjfa-35455	100	28	external	external	ADJ
cjfa-35455	100	29	auditor	auditor	NOUN
cjfa-35455	100	30	participants	participant	NOUN
cjfa-35455	100	31	represented	represent	VERB
cjfa-35455	100	32	all	all	PRON
cjfa-35455	100	33	of	of	ADP
cjfa-35455	100	34	the	the	DET
cjfa-35455	100	35	big	big	ADJ
cjfa-35455	100	36	auditing	auditing	NOUN
cjfa-35455	100	37	firms	firm	NOUN
cjfa-35455	100	38	in	in	ADP
cjfa-35455	100	39	ethiopia	ethiopia	PROPN
cjfa-35455	100	40	including	include	VERB
cjfa-35455	100	41	the	the	DET
cjfa-35455	100	42	big	big	ADJ
cjfa-35455	100	43	four	four	NUM
cjfa-35455	100	44	.	.	PUNCT
cjfa-35455	101	1	ifrs	ifrs	PROPN
cjfa-35455	101	2	suitability	suitability	NOUN
cjfa-35455	101	3	this	this	DET
cjfa-35455	101	4	subsection	subsection	NOUN
cjfa-35455	101	5	examines	examine	VERB
cjfa-35455	101	6	about	about	ADP
cjfa-35455	101	7	the	the	DET
cjfa-35455	101	8	proof	proof	NOUN
cjfa-35455	101	9	of	of	ADP
cjfa-35455	101	10	ifrs	ifrs	PROPN
cjfa-35455	101	11	appropriateness	appropriateness	NOUN
cjfa-35455	101	12	for	for	ADP
cjfa-35455	101	13	banking	banking	NOUN
cjfa-35455	101	14	sector	sector	NOUN
cjfa-35455	101	15	in	in	ADP
cjfa-35455	101	16	ethiopia	ethiopia	PROPN
cjfa-35455	101	17	depending	depend	VERB
cjfa-35455	101	18	on	on	ADP
cjfa-35455	101	19	the	the	DET
cjfa-35455	101	20	view	view	NOUN
cjfa-35455	101	21	of	of	ADP
cjfa-35455	101	22	banks	bank	NOUN
cjfa-35455	101	23	financial	financial	ADJ
cjfa-35455	101	24	directors	director	NOUN
cjfa-35455	101	25	,	,	PUNCT
cjfa-35455	101	26	scholastics	scholastic	NOUN
cjfa-35455	101	27	in	in	ADP
cjfa-35455	101	28	the	the	DET
cjfa-35455	101	29	accounting	accounting	NOUN
cjfa-35455	101	30	field	field	NOUN
cjfa-35455	101	31	and	and	CCONJ
cjfa-35455	101	32	external	external	ADJ
cjfa-35455	101	33	auditors	auditor	NOUN
cjfa-35455	101	34	.	.	PUNCT
cjfa-35455	102	1	table	table	NOUN
cjfa-35455	102	2	4	4	NUM
cjfa-35455	102	3	represents	represent	VERB
cjfa-35455	102	4	the	the	DET
cjfa-35455	102	5	members	member	NOUN
cjfa-35455	102	6	’	’	PART
cjfa-35455	102	7	perspectives	perspective	NOUN
cjfa-35455	102	8	on	on	ADP
cjfa-35455	102	9	the	the	DET
cjfa-35455	102	10	upsides	upside	NOUN
cjfa-35455	102	11	of	of	ADP
cjfa-35455	102	12	ifrs	ifrs	NOUN
cjfa-35455	102	13	for	for	ADP
cjfa-35455	102	14	banking	banking	NOUN
cjfa-35455	102	15	sector	sector	NOUN
cjfa-35455	102	16	in	in	ADP
cjfa-35455	102	17	ethiopian	ethiopian	ADJ
cjfa-35455	102	18	business	business	NOUN
cjfa-35455	102	19	climate	climate	NOUN
cjfa-35455	102	20	.	.	PUNCT
cjfa-35455	103	1	the	the	DET
cjfa-35455	103	2	greater	great	ADJ
cjfa-35455	103	3	part	part	NOUN
cjfa-35455	103	4	of	of	ADP
cjfa-35455	103	5	the	the	DET
cjfa-35455	103	6	respondents	respondent	NOUN
cjfa-35455	103	7	concurred	concur	VERB
cjfa-35455	103	8	that	that	SCONJ
cjfa-35455	103	9	the	the	DET
cjfa-35455	103	10	selection	selection	NOUN
cjfa-35455	103	11	of	of	ADP
cjfa-35455	103	12	ifrs	ifrs	NOUN
cjfa-35455	103	13	is	be	AUX
cjfa-35455	103	14	helpful	helpful	ADJ
cjfa-35455	103	15	for	for	ADP
cjfa-35455	103	16	banking	banking	NOUN
cjfa-35455	103	17	sector	sector	NOUN
cjfa-35455	103	18	from	from	ADP
cjfa-35455	103	19	various	various	ADJ
cjfa-35455	103	20	perspectives	perspective	NOUN
cjfa-35455	103	21	.	.	PUNCT
cjfa-35455	104	1	in	in	ADP
cjfa-35455	104	2	particular	particular	ADJ
cjfa-35455	104	3	,	,	PUNCT
cjfa-35455	104	4	most	most	ADJ
cjfa-35455	104	5	members	member	NOUN
cjfa-35455	104	6	across	across	ADP
cjfa-35455	104	7	the	the	DET
cjfa-35455	104	8	three	three	NUM
cjfa-35455	104	9	gatherings	gathering	NOUN
cjfa-35455	104	10	concurred	concur	VERB
cjfa-35455	104	11	that	that	SCONJ
cjfa-35455	104	12	ifrs	ifrs	PROPN
cjfa-35455	104	13	is	be	AUX
cjfa-35455	104	14	useful	useful	ADJ
cjfa-35455	104	15	to	to	PART
cjfa-35455	104	16	expand	expand	VERB
cjfa-35455	104	17	banks	bank	NOUN
cjfa-35455	104	18	investors	investor	NOUN
cjfa-35455	104	19	’	'	PUNCT
cjfa-35455	104	20	trust	trust	NOUN
cjfa-35455	104	21	in	in	ADP
cjfa-35455	104	22	financial	financial	ADJ
cjfa-35455	104	23	revealing	revealing	ADJ
cjfa-35455	104	24	(	(	PUNCT
cjfa-35455	104	25	mean	mean	NOUN
cjfa-35455	104	26	of	of	ADP
cjfa-35455	104	27	4.444	4.444	NUM
cjfa-35455	104	28	and	and	CCONJ
cjfa-35455	104	29	4.714	4.714	NUM
cjfa-35455	104	30	,	,	PUNCT
cjfa-35455	104	31	individually	individually	ADV
cjfa-35455	104	32	)	)	PUNCT
cjfa-35455	104	33	.	.	PUNCT
cjfa-35455	105	1	also	also	ADV
cjfa-35455	105	2	,	,	PUNCT
cjfa-35455	105	3	the	the	DET
cjfa-35455	105	4	respondents	respondent	NOUN
cjfa-35455	105	5	considered	consider	VERB
cjfa-35455	105	6	ifrs	ifrs	PROPN
cjfa-35455	105	7	a	a	DET
cjfa-35455	105	8	supportive	supportive	ADJ
cjfa-35455	105	9	arrangement	arrangement	NOUN
cjfa-35455	105	10	of	of	ADP
cjfa-35455	105	11	norms	norm	NOUN
cjfa-35455	105	12	that	that	PRON
cjfa-35455	105	13	creates	create	VERB
cjfa-35455	105	14	and	and	CCONJ
cjfa-35455	105	15	upgrades	upgrade	VERB
cjfa-35455	105	16	the	the	DET
cjfa-35455	105	17	certainty	certainty	NOUN
cjfa-35455	105	18	of	of	ADP
cjfa-35455	105	19	new	new	ADJ
cjfa-35455	105	20	financial	financial	ADJ
cjfa-35455	105	21	backers	backer	NOUN
cjfa-35455	105	22	to	to	PART
cjfa-35455	105	23	purchase	purchase	VERB
cjfa-35455	105	24	the	the	DET
cjfa-35455	105	25	bank	bank	NOUN
cjfa-35455	105	26	’s	’s	PART
cjfa-35455	105	27	offers	offer	NOUN
cjfa-35455	105	28	as	as	ADP
cjfa-35455	105	29	consequence	consequence	NOUN
cjfa-35455	105	30	of	of	ADP
cjfa-35455	105	31	the	the	DET
cjfa-35455	105	32	financial	financial	ADJ
cjfa-35455	105	33	announcing	announce	VERB
cjfa-35455	105	34	(	(	PUNCT
cjfa-35455	105	35	4.571	4.571	NUM
cjfa-35455	105	36	)	)	PUNCT
cjfa-35455	105	37	,	,	PUNCT
cjfa-35455	105	38	improves	improve	VERB
cjfa-35455	105	39	coordinate	coordinate	NOUN
cjfa-35455	105	40	administration	administration	NOUN
cjfa-35455	105	41	(	(	PUNCT
cjfa-35455	105	42	mean	mean	NOUN
cjfa-35455	105	43	of	of	ADP
cjfa-35455	105	44	4.571	4.571	NUM
cjfa-35455	105	45	)	)	PUNCT
cjfa-35455	105	46	,	,	PUNCT
cjfa-35455	105	47	improves	improve	VERB
cjfa-35455	105	48	the	the	DET
cjfa-35455	105	49	nature	nature	NOUN
cjfa-35455	105	50	of	of	ADP
cjfa-35455	105	51	financial	financial	ADJ
cjfa-35455	105	52	revealing	revealing	NOUN
cjfa-35455	105	53	and	and	CCONJ
cjfa-35455	105	54	divulgences	divulgence	NOUN
cjfa-35455	105	55	(	(	PUNCT
cjfa-35455	105	56	mean	mean	NOUN
cjfa-35455	105	57	of	of	ADP
cjfa-35455	105	58	4.857	4.857	NUM
cjfa-35455	105	59	)	)	PUNCT
cjfa-35455	105	60	,	,	PUNCT
cjfa-35455	105	61	tackles	tackle	VERB
cjfa-35455	105	62	the	the	DET
cjfa-35455	105	63	issues	issue	NOUN
cjfa-35455	105	64	of	of	ADP
cjfa-35455	105	65	readiness	readiness	NOUN
cjfa-35455	105	66	of	of	ADP
cjfa-35455	105	67	financial	financial	ADJ
cjfa-35455	105	68	detailing	detailing	NOUN
cjfa-35455	105	69	in	in	ADP
cjfa-35455	105	70	banks	bank	NOUN
cjfa-35455	105	71	for	for	ADP
cjfa-35455	105	72	upgrade	upgrade	NOUN
cjfa-35455	105	73	(	(	PUNCT
cjfa-35455	105	74	mean	mean	NOUN
cjfa-35455	105	75	of	of	ADP
cjfa-35455	105	76	4.143	4.143	NUM
cjfa-35455	105	77	)	)	PUNCT
cjfa-35455	105	78	,	,	PUNCT
cjfa-35455	105	79	builds	build	VERB
cjfa-35455	105	80	the	the	DET
cjfa-35455	105	81	degree	degree	NOUN
cjfa-35455	105	82	of	of	ADP
cjfa-35455	105	83	financial	financial	ADJ
cjfa-35455	105	84	announcing	announcing	NOUN
cjfa-35455	105	85	and	and	CCONJ
cjfa-35455	105	86	disclosures(mean	disclosures(mean	PROPN
cjfa-35455	105	87	of	of	ADP
cjfa-35455	105	88	5	5	NUM
cjfa-35455	105	89	)	)	PUNCT
cjfa-35455	105	90	and	and	CCONJ
cjfa-35455	105	91	expands	expand	VERB
cjfa-35455	105	92	the	the	DET
cjfa-35455	105	93	importance	importance	NOUN
cjfa-35455	105	94	of	of	ADP
cjfa-35455	105	95	financial	financial	ADJ
cjfa-35455	105	96	answering	answering	NOUN
cjfa-35455	105	97	to	to	ADP
cjfa-35455	105	98	clients	client	NOUN
cjfa-35455	105	99	of	of	ADP
cjfa-35455	105	100	budget	budget	NOUN
cjfa-35455	105	101	reports	report	NOUN
cjfa-35455	105	102	(	(	PUNCT
cjfa-35455	105	103	4.571	4.571	NUM
cjfa-35455	105	104	)	)	PUNCT
cjfa-35455	105	105	.	.	PUNCT
cjfa-35455	106	1	nonetheless	nonetheless	ADV
cjfa-35455	106	2	,	,	PUNCT
cjfa-35455	106	3	as	as	ADP
cjfa-35455	106	4	per	per	ADP
cjfa-35455	106	5	the	the	DET
cjfa-35455	106	6	kruskal	kruskal	NOUN
cjfa-35455	106	7	–	–	PUNCT
cjfa-35455	106	8	wallis	wallis	PROPN
cjfa-35455	106	9	test	test	NOUN
cjfa-35455	106	10	,	,	PUNCT
cjfa-35455	106	11	the	the	DET
cjfa-35455	106	12	reactions	reaction	NOUN
cjfa-35455	106	13	to	to	ADP
cjfa-35455	106	14	certain	certain	ADJ
cjfa-35455	106	15	assertions	assertion	NOUN
cjfa-35455	106	16	varied	vary	VERB
cjfa-35455	106	17	altogether	altogether	ADV
cjfa-35455	106	18	among	among	ADP
cjfa-35455	106	19	the	the	DET
cjfa-35455	106	20	three	three	NUM
cjfa-35455	106	21	gatherings	gathering	NOUN
cjfa-35455	106	22	at	at	ADP
cjfa-35455	106	23	a	a	DET
cjfa-35455	106	24	p	p	NOUN
cjfa-35455	106	25	estimation	estimation	NOUN
cjfa-35455	106	26	of	of	ADP
cjfa-35455	106	27	>	>	NOUN
cjfa-35455	106	28	0.01	0.01	NUM
cjfa-35455	106	29	,	,	PUNCT
cjfa-35455	106	30	like	like	ADP
cjfa-35455	106	31	explanations	explanation	NOUN
cjfa-35455	106	32	1	1	NUM
cjfa-35455	106	33	and	and	CCONJ
cjfa-35455	106	34	5	5	NUM
cjfa-35455	106	35	(	(	PUNCT
cjfa-35455	106	36	tables	table	NOUN
cjfa-35455	106	37	5	5	NUM
cjfa-35455	106	38	)	)	PUNCT
cjfa-35455	106	39	.	.	PUNCT
cjfa-35455	107	1	nonetheless	nonetheless	ADV
cjfa-35455	107	2	,	,	PUNCT
cjfa-35455	107	3	the	the	DET
cjfa-35455	107	4	reactions	reaction	NOUN
cjfa-35455	107	5	to	to	ADP
cjfa-35455	107	6	different	different	ADJ
cjfa-35455	107	7	articulations	articulation	NOUN
cjfa-35455	107	8	varied	vary	VERB
cjfa-35455	107	9	at	at	ADP
cjfa-35455	107	10	an	an	DET
cjfa-35455	107	11	important	important	ADJ
cjfa-35455	107	12	level	level	NOUN
cjfa-35455	107	13	of	of	ADP
cjfa-35455	107	14	under	under	ADP
cjfa-35455	107	15	10	10	NUM
cjfa-35455	107	16	%	%	NOUN
cjfa-35455	107	17	or	or	CCONJ
cjfa-35455	107	18	5	5	NUM
cjfa-35455	107	19	%	%	NOUN
cjfa-35455	107	20	.	.	PUNCT
cjfa-35455	108	1	all	all	DET
cjfa-35455	108	2	gatherings	gathering	NOUN
cjfa-35455	108	3	showed	show	VERB
cjfa-35455	108	4	the	the	DET
cjfa-35455	108	5	union	union	NOUN
cjfa-35455	108	6	to	to	PART
cjfa-35455	108	7	upgrade	upgrade	VERB
cjfa-35455	108	8	corporate	corporate	ADJ
cjfa-35455	108	9	financial	financial	ADJ
cjfa-35455	108	10	execution	execution	NOUN
cjfa-35455	108	11	and	and	CCONJ
cjfa-35455	108	12	position	position	NOUN
cjfa-35455	108	13	and	and	CCONJ
cjfa-35455	108	14	improve	improve	VERB
cjfa-35455	108	15	the	the	DET
cjfa-35455	108	16	nature	nature	NOUN
cjfa-35455	108	17	of	of	ADP
cjfa-35455	108	18	financial	financial	ADJ
cjfa-35455	108	19	announcing	announcing	NOUN
cjfa-35455	108	20	and	and	CCONJ
cjfa-35455	108	21	revelations	revelation	NOUN
cjfa-35455	108	22	(	(	PUNCT
cjfa-35455	108	23	methods	method	NOUN
cjfa-35455	108	24	for	for	ADP
cjfa-35455	108	25	4.92	4.92	NUM
cjfa-35455	108	26	and	and	CCONJ
cjfa-35455	108	27	4.85	4.85	NUM
cjfa-35455	108	28	,	,	PUNCT
cjfa-35455	108	29	individually	individually	ADV
cjfa-35455	108	30	)	)	PUNCT
cjfa-35455	108	31	,	,	PUNCT
cjfa-35455	108	32	proposing	propose	VERB
cjfa-35455	108	33	that	that	SCONJ
cjfa-35455	108	34	ifrs	ifrs	NOUN
cjfa-35455	108	35	gigantically	gigantically	ADV
cjfa-35455	108	36	affects	affect	VERB
cjfa-35455	108	37	the	the	DET
cjfa-35455	108	38	improvement	improvement	NOUN
cjfa-35455	108	39	of	of	ADP
cjfa-35455	108	40	corporate	corporate	ADJ
cjfa-35455	108	41	financial	financial	ADJ
cjfa-35455	108	42	execution	execution	NOUN
cjfa-35455	108	43	and	and	CCONJ
cjfa-35455	108	44	position	position	NOUN
cjfa-35455	108	45	and	and	CCONJ
cjfa-35455	108	46	improves	improve	VERB
cjfa-35455	108	47	the	the	DET
cjfa-35455	108	48	nature	nature	NOUN
cjfa-35455	108	49	of	of	ADP
cjfa-35455	108	50	financial	financial	ADJ
cjfa-35455	108	51	revealing	revealing	NOUN
cjfa-35455	108	52	and	and	CCONJ
cjfa-35455	108	53	divulgences	divulgence	NOUN
cjfa-35455	108	54	in	in	ADP
cjfa-35455	108	55	financial	financial	ADJ
cjfa-35455	108	56	sector	sector	NOUN
cjfa-35455	108	57	in	in	ADP
cjfa-35455	108	58	ethiopia	ethiopia	PROPN
cjfa-35455	108	59	.	.	PUNCT
cjfa-35455	109	1	empirical	empirical	ADJ
cjfa-35455	109	2	evidence	evidence	NOUN
cjfa-35455	109	3	of	of	ADP
cjfa-35455	109	4	the	the	DET
cjfa-35455	109	5	suitability	suitability	NOUN
cjfa-35455	109	6	of	of	ADP
cjfa-35455	109	7	ifrs	ifrs	PROPN
cjfa-35455	109	8	…	…	SYM
cjfa-35455	109	9	71	71	NUM
cjfa-35455	109	10	table	table	NOUN
cjfa-35455	109	11	4	4	NUM
cjfa-35455	109	12	.	.	PUNCT
cjfa-35455	109	13	descriptive	descriptive	ADJ
cjfa-35455	109	14	statistics	statistic	NOUN
cjfa-35455	109	15	of	of	ADP
cjfa-35455	109	16	advantages	advantage	NOUN
cjfa-35455	109	17	of	of	ADP
cjfa-35455	109	18	ifrs	ifrs	PROPN
cjfa-35455	109	19	fm	fm	PROPN
cjfa-35455	109	20	aa	aa	PROPN
cjfa-35455	109	21	ea	ea	PROPN
cjfa-35455	109	22	total	total	ADJ
cjfa-35455	109	23	sign	sign	NOUN
cjfa-35455	109	24	.	.	PUNCT
cjfa-35455	110	1	1.increases	1.increases	NUM
cjfa-35455	110	2	banks	bank	NOUN
cjfa-35455	110	3	shareholders	shareholder	NOUN
cjfa-35455	110	4	’	'	PUNCT
cjfa-35455	110	5	confidence	confidence	NOUN
cjfa-35455	110	6	in	in	ADP
cjfa-35455	110	7	financial	financial	ADJ
cjfa-35455	110	8	reporting	report	VERB
cjfa-35455	110	9	4.3	4.3	NUM
cjfa-35455	110	10	4.444	4.444	NUM
cjfa-35455	110	11	4.714	4.714	NUM
cjfa-35455	110	12	4.5	4.5	NUM
cjfa-35455	110	13	0.483	0.483	NUM
cjfa-35455	110	14	0.527	0.527	NUM
cjfa-35455	110	15	0.488	0.488	NUM
cjfa-35455	110	16	0.499	0.499	NUM
cjfa-35455	110	17	2.increases	2.increases	NUM
cjfa-35455	110	18	the	the	DET
cjfa-35455	110	19	confidence	confidence	NOUN
cjfa-35455	110	20	of	of	ADP
cjfa-35455	110	21	new	new	ADJ
cjfa-35455	110	22	investors	investor	NOUN
cjfa-35455	110	23	to	to	PART
cjfa-35455	110	24	buy	buy	VERB
cjfa-35455	110	25	the	the	DET
cjfa-35455	110	26	bank	bank	NOUN
cjfa-35455	110	27	’s	’s	PART
cjfa-35455	110	28	shares	share	NOUN
cjfa-35455	110	29	as	as	ADP
cjfa-35455	110	30	the	the	DET
cjfa-35455	110	31	result	result	NOUN
cjfa-35455	110	32	of	of	ADP
cjfa-35455	110	33	the	the	DET
cjfa-35455	110	34	financial	financial	ADJ
cjfa-35455	110	35	reporting	report	VERB
cjfa-35455	110	36	4.4	4.4	NUM
cjfa-35455	110	37	4	4	NUM
cjfa-35455	110	38	4.571	4.571	NUM
cjfa-35455	110	39	4.3	4.3	NUM
cjfa-35455	110	40	0.516	0.516	NUM
cjfa-35455	110	41	0.707	0.707	NUM
cjfa-35455	110	42	0.787	0.787	NUM
cjfa-35455	110	43	1.005	1.005	NUM
cjfa-35455	110	44	3.leads	3.leads	NUM
cjfa-35455	110	45	to	to	ADP
cjfa-35455	110	46	more	more	ADJ
cjfa-35455	110	47	deposit	deposit	NOUN
cjfa-35455	110	48	flow	flow	NOUN
cjfa-35455	110	49	into	into	ADP
cjfa-35455	110	50	the	the	DET
cjfa-35455	110	51	bank	bank	NOUN
cjfa-35455	110	52	3.1	3.1	NUM
cjfa-35455	110	53	3.444	3.444	NUM
cjfa-35455	110	54	3.714	3.714	NUM
cjfa-35455	110	55	3.4	3.4	NUM
cjfa-35455	110	56	0.876	0.876	NUM
cjfa-35455	110	57	0.527	0.527	NUM
cjfa-35455	110	58	0.756	0.756	NUM
cjfa-35455	110	59	0.72	0.72	NUM
cjfa-35455	110	60	4.increases	4.increases	NUM
cjfa-35455	110	61	the	the	DET
cjfa-35455	110	62	qe	qe	PROPN
cjfa-35455	110	63	efficiency	efficiency	NOUN
cjfa-35455	110	64	3.444	3.444	NUM
cjfa-35455	110	65	4	4	NUM
cjfa-35455	110	66	3.857	3.857	NUM
cjfa-35455	110	67	3.8	3.8	NUM
cjfa-35455	110	68	0.726	0.726	NUM
cjfa-35455	110	69	0.756	0.756	NUM
cjfa-35455	110	70	0.69	0.69	NUM
cjfa-35455	110	71	0.724	0.724	NUM
cjfa-35455	110	72	5.enhances	5.enhances	NUM
cjfa-35455	110	73	cooperate	cooperate	NOUN
cjfa-35455	110	74	governance	governance	NOUN
cjfa-35455	110	75	4.7	4.7	NUM
cjfa-35455	110	76	4.444	4.444	NUM
cjfa-35455	110	77	4.571	4.571	NUM
cjfa-35455	110	78	4.6	4.6	NUM
cjfa-35455	110	79	0.483	0.483	NUM
cjfa-35455	110	80	0.527	0.527	NUM
cjfa-35455	110	81	0.535	0.535	NUM
cjfa-35455	110	82	0.773	0.773	NUM
cjfa-35455	110	83	6.enhances	6.enhances	NUM
cjfa-35455	110	84	the	the	DET
cjfa-35455	110	85	implementation	implementation	NOUN
cjfa-35455	110	86	of	of	ADP
cjfa-35455	110	87	ethiopian	ethiopian	PROPN
cjfa-35455	110	88	national	national	PROPN
cjfa-35455	110	89	bank	bank	PROPN
cjfa-35455	110	90	rules	rule	NOUN
cjfa-35455	110	91	and	and	CCONJ
cjfa-35455	110	92	regulations	regulation	NOUN
cjfa-35455	110	93	3.2	3.2	NUM
cjfa-35455	110	94	3.333	3.333	NUM
cjfa-35455	110	95	3.857	3.857	NUM
cjfa-35455	110	96	3.5	3.5	NUM
cjfa-35455	110	97	1.135	1.135	NUM
cjfa-35455	110	98	1.118	1.118	NUM
cjfa-35455	110	99	1.069	1.069	NUM
cjfa-35455	110	100	1.107	1.107	NUM
cjfa-35455	110	101	7.solve	7.solve	NUM
cjfa-35455	111	1	the	the	DET
cjfa-35455	111	2	problems	problem	NOUN
cjfa-35455	111	3	of	of	ADP
cjfa-35455	111	4	preparation	preparation	NOUN
cjfa-35455	111	5	of	of	ADP
cjfa-35455	111	6	financial	financial	ADJ
cjfa-35455	111	7	reporting	reporting	NOUN
cjfa-35455	111	8	in	in	ADP
cjfa-35455	111	9	banks	bank	NOUN
cjfa-35455	111	10	3.8	3.8	NUM
cjfa-35455	111	11	4	4	NUM
cjfa-35455	111	12	4.143	4.143	NUM
cjfa-35455	111	13	3.98	3.98	NUM
cjfa-35455	111	14	0.919	0.919	NUM
cjfa-35455	111	15	0.5	0.5	NUM
cjfa-35455	111	16	0.9	0.9	NUM
cjfa-35455	111	17	0.773	0.773	NUM
cjfa-35455	111	18	8.increases	8.increases	NUM
cjfa-35455	111	19	the	the	DET
cjfa-35455	111	20	level	level	NOUN
cjfa-35455	111	21	of	of	ADP
cjfa-35455	111	22	financial	financial	ADJ
cjfa-35455	111	23	reporting	reporting	NOUN
cjfa-35455	111	24	and	and	CCONJ
cjfa-35455	111	25	disclosures	disclosure	VERB
cjfa-35455	111	26	5	5	NUM
cjfa-35455	111	27	4.778	4.778	NUM
cjfa-35455	111	28	5	5	NUM
cjfa-35455	111	29	4.92	4.92	NUM
cjfa-35455	111	30	0	0	NUM
cjfa-35455	111	31	0.441	0.441	NUM
cjfa-35455	111	32	0	0	NUM
cjfa-35455	111	33	0.441	0.441	NUM
cjfa-35455	111	34	9.improves	9.improves	NUM
cjfa-35455	111	35	the	the	DET
cjfa-35455	111	36	quality	quality	NOUN
cjfa-35455	111	37	of	of	ADP
cjfa-35455	111	38	financial	financial	ADJ
cjfa-35455	111	39	reporting	reporting	NOUN
cjfa-35455	111	40	and	and	CCONJ
cjfa-35455	111	41	disclosures	disclosure	NOUN
cjfa-35455	111	42	4.9	4.9	NUM
cjfa-35455	111	43	4.778	4.778	NUM
cjfa-35455	111	44	4.857	4.857	NUM
cjfa-35455	111	45	4.85	4.85	NUM
cjfa-35455	111	46	0.316	0.316	NUM
cjfa-35455	111	47	0.441	0.441	NUM
cjfa-35455	111	48	0.378	0.378	NUM
cjfa-35455	111	49	0.378	0.378	NUM
cjfa-35455	111	50	10.enhances	10.enhances	NUM
cjfa-35455	111	51	corporate	corporate	ADJ
cjfa-35455	111	52	financial	financial	ADJ
cjfa-35455	111	53	performance	performance	NOUN
cjfa-35455	111	54	and	and	CCONJ
cjfa-35455	111	55	position	position	NOUN
cjfa-35455	111	56	3.9	3.9	NUM
cjfa-35455	111	57	3.778	3.778	NUM
cjfa-35455	111	58	4.714	4.714	NUM
cjfa-35455	111	59	4.13	4.13	NUM
cjfa-35455	111	60	*	*	PUNCT
cjfa-35455	111	61	1.101	1.101	NUM
cjfa-35455	111	62	0.833	0.833	NUM
cjfa-35455	111	63	0.488	0.488	NUM
cjfa-35455	111	64	0.807	0.807	NUM
cjfa-35455	111	65	11.reduces	11.reduces	NUM
cjfa-35455	111	66	preparation	preparation	NOUN
cjfa-35455	111	67	cost	cost	NOUN
cjfa-35455	111	68	of	of	ADP
cjfa-35455	111	69	financial	financial	ADJ
cjfa-35455	111	70	reporting	report	VERB
cjfa-35455	111	71	1.5	1.5	NUM
cjfa-35455	111	72	2.333	2.333	NUM
cjfa-35455	111	73	2.429	2.429	NUM
cjfa-35455	111	74	2.09	2.09	NUM
cjfa-35455	111	75	*	*	PUNCT
cjfa-35455	111	76	*	*	PUNCT
cjfa-35455	111	77	0.527	0.527	NUM
cjfa-35455	111	78	1	1	NUM
cjfa-35455	111	79	0.976	0.976	NUM
cjfa-35455	111	80	0.834	0.834	NUM
cjfa-35455	111	81	12.increases	12.increases	NUM
cjfa-35455	111	82	the	the	DET
cjfa-35455	111	83	relevance	relevance	NOUN
cjfa-35455	111	84	of	of	ADP
cjfa-35455	111	85	financial	financial	ADJ
cjfa-35455	111	86	reporting	reporting	NOUN
cjfa-35455	111	87	to	to	ADP
cjfa-35455	111	88	users	user	NOUN
cjfa-35455	111	89	of	of	ADP
cjfa-35455	111	90	financial	financial	ADJ
cjfa-35455	111	91	statements	statement	NOUN
cjfa-35455	111	92	4.7	4.7	NUM
cjfa-35455	111	93	4.556	4.556	NUM
cjfa-35455	111	94	4.571	4.571	NUM
cjfa-35455	111	95	4.61	4.61	NUM
cjfa-35455	111	96	dawit	dawit	NOUN
cjfa-35455	111	97	tadesse	tadesse	ADJ
cjfa-35455	111	98	tiruneh72	tiruneh72	NOUN
cjfa-35455	111	99	fm	fm	PROPN
cjfa-35455	111	100	aa	aa	PROPN
cjfa-35455	111	101	ea	ea	PROPN
cjfa-35455	111	102	total	total	ADJ
cjfa-35455	111	103	sign	sign	NOUN
cjfa-35455	111	104	.	.	PUNCT
cjfa-35455	112	1	0.483	0.483	NUM
cjfa-35455	112	2	1.014	1.014	NUM
cjfa-35455	112	3	0.535	0.535	NUM
cjfa-35455	112	4	0.677	0.677	NUM
cjfa-35455	112	5	sign	sign	NOUN
cjfa-35455	112	6	.	.	PUNCT
cjfa-35455	113	1	=	=	PUNCT
cjfa-35455	113	2	statistical	statistical	ADJ
cjfa-35455	113	3	difference	difference	NOUN
cjfa-35455	113	4	among	among	ADP
cjfa-35455	113	5	the	the	DET
cjfa-35455	113	6	three	three	NUM
cjfa-35455	113	7	groups	group	NOUN
cjfa-35455	113	8	(	(	PUNCT
cjfa-35455	113	9	*	*	VERB
cjfa-35455	113	10	at	at	ADP
cjfa-35455	113	11	10	10	NUM
cjfa-35455	113	12	%	%	NOUN
cjfa-35455	113	13	,	,	PUNCT
cjfa-35455	113	14	*	*	PUNCT
cjfa-35455	113	15	*	*	PUNCT
cjfa-35455	113	16	at	at	ADP
cjfa-35455	113	17	5	5	NUM
cjfa-35455	113	18	%	%	NOUN
cjfa-35455	113	19	and	and	CCONJ
cjfa-35455	113	20	*	*	NOUN
cjfa-35455	113	21	*	*	PUNCT
cjfa-35455	113	22	*	*	PUNCT
cjfa-35455	113	23	at	at	ADP
cjfa-35455	113	24	1	1	NUM
cjfa-35455	113	25	%	%	NOUN
cjfa-35455	113	26	)	)	PUNCT
cjfa-35455	113	27	using	use	VERB
cjfa-35455	113	28	the	the	DET
cjfa-35455	113	29	kruskal	kruskal	NOUN
cjfa-35455	113	30	–	–	PUNCT
cjfa-35455	113	31	wallis	wallis	PROPN
cjfa-35455	113	32	test	test	NOUN
cjfa-35455	113	33	the	the	DET
cjfa-35455	113	34	x2	x2	PROPN
cjfa-35455	113	35	test	test	NOUN
cjfa-35455	113	36	shows	show	VERB
cjfa-35455	113	37	that	that	SCONJ
cjfa-35455	113	38	the	the	DET
cjfa-35455	113	39	proportions	proportion	NOUN
cjfa-35455	113	40	in	in	ADP
cjfa-35455	113	41	each	each	DET
cjfa-35455	113	42	category	category	NOUN
cjfa-35455	113	43	are	be	AUX
cjfa-35455	113	44	not	not	PART
cjfa-35455	113	45	different	different	ADJ
cjfa-35455	113	46	across	across	ADP
cjfa-35455	113	47	the	the	DET
cjfa-35455	113	48	groups	group	NOUN
cjfa-35455	113	49	(	(	PUNCT
cjfa-35455	113	50	x2	x2	NOUN
cjfa-35455	113	51	=	=	PUNCT
cjfa-35455	113	52	1.209	1.209	NUM
cjfa-35455	113	53	,	,	PUNCT
cjfa-35455	113	54	p	p	NOUN
cjfa-35455	113	55	-	-	PUNCT
cjfa-35455	113	56	value	value	NOUN
cjfa-35455	113	57	<	<	NOUN
cjfa-35455	113	58	0.10	0.10	NUM
cjfa-35455	113	59	)	)	PUNCT
cjfa-35455	113	60	s	s	PART
cjfa-35455	113	61	o	o	NOUN
cjfa-35455	113	62	u	u	NOUN
cjfa-35455	113	63	r	r	NOUN
cjfa-35455	113	64	c	c	NOUN
cjfa-35455	113	65	e	e	NOUN
cjfa-35455	113	66	:	:	PUNCT
cjfa-35455	113	67	author	author	NOUN
cjfa-35455	113	68	’s	’s	PART
cjfa-35455	113	69	construction	construction	NOUN
cjfa-35455	113	70	.	.	PUNCT
cjfa-35455	114	1	table	table	NOUN
cjfa-35455	114	2	5	5	NUM
cjfa-35455	114	3	.	.	PUNCT
cjfa-35455	114	4	descriptive	descriptive	ADJ
cjfa-35455	114	5	statistics	statistic	NOUN
cjfa-35455	114	6	of	of	ADP
cjfa-35455	114	7	disadvantages	disadvantage	NOUN
cjfa-35455	114	8	of	of	ADP
cjfa-35455	114	9	ifrs	ifrs	PROPN
cjfa-35455	114	10	fm	fm	PROPN
cjfa-35455	114	11	aa	aa	PROPN
cjfa-35455	114	12	ea	ea	PROPN
cjfa-35455	114	13	total	total	ADJ
cjfa-35455	114	14	sign	sign	NOUN
cjfa-35455	114	15	.	.	PUNCT
cjfa-35455	115	1	1	1	X
cjfa-35455	115	2	.	.	X
cjfa-35455	115	3	the	the	DET
cjfa-35455	115	4	convergence	convergence	NOUN
cjfa-35455	115	5	to	to	ADP
cjfa-35455	115	6	ifrs	ifrs	NOUN
cjfa-35455	115	7	may	may	AUX
cjfa-35455	115	8	lead	lead	VERB
cjfa-35455	115	9	to	to	ADP
cjfa-35455	115	10	a	a	DET
cjfa-35455	115	11	contradiction	contradiction	NOUN
cjfa-35455	115	12	with	with	ADP
cjfa-35455	115	13	ethiopian	ethiopian	ADJ
cjfa-35455	115	14	banking	banking	NOUN
cjfa-35455	115	15	laws	law	NOUN
cjfa-35455	115	16	and	and	CCONJ
cjfa-35455	115	17	corporate	corporate	ADJ
cjfa-35455	115	18	responsibility	responsibility	NOUN
cjfa-35455	115	19	4	4	NUM
cjfa-35455	115	20	2.556	2.556	NUM
cjfa-35455	115	21	2.571	2.571	NUM
cjfa-35455	115	22	3.04	3.04	NUM
cjfa-35455	115	23	*	*	PUNCT
cjfa-35455	115	24	*	*	PUNCT
cjfa-35455	115	25	*	*	PUNCT
cjfa-35455	115	26	0.816	0.816	NUM
cjfa-35455	115	27	0.882	0.882	NUM
cjfa-35455	115	28	1.272	1.272	NUM
cjfa-35455	115	29	0.99	0.99	NUM
cjfa-35455	115	30	2	2	NUM
cjfa-35455	115	31	.	.	PUNCT
cjfa-35455	116	1	the	the	DET
cjfa-35455	116	2	financial	financial	ADJ
cjfa-35455	116	3	information	information	NOUN
cjfa-35455	116	4	prepared	prepare	VERB
cjfa-35455	116	5	under	under	ADP
cjfa-35455	116	6	ifrs	ifrs	PROPN
cjfa-35455	116	7	may	may	AUX
cjfa-35455	116	8	lead	lead	VERB
cjfa-35455	116	9	to	to	ADP
cjfa-35455	116	10	misunderstanding	misunderstanding	NOUN
cjfa-35455	116	11	by	by	ADP
cjfa-35455	116	12	users	user	NOUN
cjfa-35455	116	13	of	of	ADP
cjfa-35455	116	14	financial	financial	ADJ
cjfa-35455	116	15	statements	statement	NOUN
cjfa-35455	116	16	3.4	3.4	NUM
cjfa-35455	116	17	2.444	2.444	NUM
cjfa-35455	116	18	2.286	2.286	NUM
cjfa-35455	116	19	2.71	2.71	NUM
cjfa-35455	116	20	*	*	PUNCT
cjfa-35455	116	21	1.174	1.174	NUM
cjfa-35455	116	22	1.236	1.236	NUM
cjfa-35455	116	23	0.951	0.951	NUM
cjfa-35455	116	24	1.12	1.12	NUM
cjfa-35455	116	25	3	3	NUM
cjfa-35455	116	26	.	.	PUNCT
cjfa-35455	117	1	ifrs	ifrs	PROPN
cjfa-35455	117	2	are	be	AUX
cjfa-35455	117	3	complicated	complicated	ADJ
cjfa-35455	117	4	and	and	CCONJ
cjfa-35455	117	5	difficult	difficult	ADJ
cjfa-35455	117	6	to	to	PART
cjfa-35455	117	7	understand	understand	VERB
cjfa-35455	117	8	3.3	3.3	NUM
cjfa-35455	117	9	2.667	2.667	NUM
cjfa-35455	117	10	2.571	2.571	NUM
cjfa-35455	117	11	2.85	2.85	NUM
cjfa-35455	117	12	1.16	1.16	NUM
cjfa-35455	117	13	0.866	0.866	NUM
cjfa-35455	117	14	1.512	1.512	NUM
cjfa-35455	117	15	1.179	1.179	NUM
cjfa-35455	117	16	4	4	NUM
cjfa-35455	117	17	.	.	PUNCT
cjfa-35455	118	1	a	a	DET
cjfa-35455	118	2	lack	lack	NOUN
cjfa-35455	118	3	of	of	ADP
cjfa-35455	118	4	adequate	adequate	ADJ
cjfa-35455	118	5	knowledge	knowledge	NOUN
cjfa-35455	118	6	and	and	CCONJ
cjfa-35455	118	7	experience	experience	NOUN
cjfa-35455	118	8	may	may	AUX
cjfa-35455	118	9	lead	lead	VERB
cjfa-35455	118	10	to	to	ADP
cjfa-35455	118	11	ifrs	ifrs	PROPN
cjfa-35455	118	12	being	be	AUX
cjfa-35455	118	13	used	use	VERB
cjfa-35455	118	14	wrongly	wrongly	ADV
cjfa-35455	118	15	4.3	4.3	NUM
cjfa-35455	118	16	3.778	3.778	NUM
cjfa-35455	118	17	4.286	4.286	NUM
cjfa-35455	118	18	4.12	4.12	NUM
cjfa-35455	118	19	0.675	0.675	NUM
cjfa-35455	118	20	0.972	0.972	NUM
cjfa-35455	118	21	0.951	0.951	NUM
cjfa-35455	118	22	0.866	0.866	NUM
cjfa-35455	118	23	5	5	NUM
cjfa-35455	118	24	.	.	PUNCT
cjfa-35455	119	1	academic	academic	ADJ
cjfa-35455	119	2	institutes	institute	NOUN
cjfa-35455	119	3	have	have	AUX
cjfa-35455	119	4	not	not	PART
cjfa-35455	119	5	paid	pay	VERB
cjfa-35455	119	6	attention	attention	NOUN
cjfa-35455	119	7	to	to	ADP
cjfa-35455	119	8	ifrs	ifrs	NOUN
cjfa-35455	119	9	in	in	ADP
cjfa-35455	119	10	their	their	PRON
cjfa-35455	119	11	accounting	accounting	NOUN
cjfa-35455	119	12	programmes	programme	NOUN
cjfa-35455	119	13	4.6	4.6	NUM
cjfa-35455	119	14	2.667	2.667	NUM
cjfa-35455	119	15	4.429	4.429	NUM
cjfa-35455	119	16	3.9	3.9	NUM
cjfa-35455	119	17	*	*	PUNCT
cjfa-35455	119	18	*	*	PUNCT
cjfa-35455	119	19	*	*	PUNCT
cjfa-35455	119	20	0.516	0.516	NUM
cjfa-35455	119	21	1.414	1.414	NUM
cjfa-35455	119	22	0.976	0.976	NUM
cjfa-35455	119	23	0.969	0.969	NUM
cjfa-35455	119	24	6	6	NUM
cjfa-35455	119	25	.	.	PUNCT
cjfa-35455	120	1	the	the	DET
cjfa-35455	120	2	ethiopian	ethiopian	PROPN
cjfa-35455	120	3	business	business	NOUN
cjfa-35455	120	4	environment	environment	NOUN
cjfa-35455	120	5	and	and	CCONJ
cjfa-35455	120	6	banking	banking	NOUN
cjfa-35455	120	7	system	system	NOUN
cjfa-35455	120	8	is	be	AUX
cjfa-35455	120	9	not	not	PART
cjfa-35455	120	10	ready	ready	ADJ
cjfa-35455	120	11	for	for	ADP
cjfa-35455	120	12	convergence	convergence	NOUN
cjfa-35455	120	13	with	with	ADP
cjfa-35455	120	14	ifrs	ifrs	PROPN
cjfa-35455	120	15	2.6	2.6	NUM
cjfa-35455	120	16	2.333	2.333	NUM
cjfa-35455	120	17	2.714	2.714	NUM
cjfa-35455	120	18	2.55	2.55	NUM
cjfa-35455	120	19	0.516	0.516	NUM
cjfa-35455	120	20	0.866	0.866	NUM
cjfa-35455	120	21	1.704	1.704	NUM
cjfa-35455	120	22	1.03	1.03	NUM
cjfa-35455	120	23	7	7	NUM
cjfa-35455	120	24	.	.	PUNCT
cjfa-35455	121	1	the	the	DET
cjfa-35455	121	2	implementation	implementation	NOUN
cjfa-35455	121	3	of	of	ADP
cjfa-35455	121	4	ifrs	ifrs	NOUN
cjfa-35455	121	5	is	be	AUX
cjfa-35455	121	6	very	very	ADV
cjfa-35455	121	7	costly	costly	ADJ
cjfa-35455	121	8	4.5	4.5	NUM
cjfa-35455	121	9	3.444	3.444	NUM
cjfa-35455	121	10	3.286	3.286	NUM
cjfa-35455	121	11	3.74	3.74	NUM
cjfa-35455	121	12	0.85	0.85	NUM
cjfa-35455	121	13	0.726	0.726	NUM
cjfa-35455	121	14	1.704	1.704	NUM
cjfa-35455	121	15	1.093	1.093	NUM
cjfa-35455	121	16	*	*	PUNCT
cjfa-35455	121	17	*	*	PUNCT
cjfa-35455	121	18	table	table	NOUN
cjfa-35455	121	19	4	4	NUM
cjfa-35455	121	20	.	.	PUNCT
cjfa-35455	121	21	descriptive	descriptive	ADJ
cjfa-35455	121	22	…	…	PUNCT
cjfa-35455	121	23	empirical	empirical	ADJ
cjfa-35455	121	24	evidence	evidence	NOUN
cjfa-35455	121	25	of	of	ADP
cjfa-35455	121	26	the	the	DET
cjfa-35455	121	27	suitability	suitability	NOUN
cjfa-35455	121	28	of	of	ADP
cjfa-35455	121	29	ifrs	ifrs	PROPN
cjfa-35455	121	30	…	…	PUNCT
cjfa-35455	121	31	73	73	NUM
cjfa-35455	121	32	fm	fm	NOUN
cjfa-35455	121	33	aa	aa	PROPN
cjfa-35455	121	34	ea	ea	PROPN
cjfa-35455	121	35	total	total	ADJ
cjfa-35455	121	36	sign	sign	NOUN
cjfa-35455	121	37	.	.	PUNCT
cjfa-35455	122	1	sign	sign	NOUN
cjfa-35455	122	2	.	.	PUNCT
cjfa-35455	123	1	=	=	PUNCT
cjfa-35455	123	2	statistical	statistical	ADJ
cjfa-35455	123	3	difference	difference	NOUN
cjfa-35455	123	4	among	among	ADP
cjfa-35455	123	5	the	the	DET
cjfa-35455	123	6	three	three	NUM
cjfa-35455	123	7	groups	group	NOUN
cjfa-35455	123	8	(	(	PUNCT
cjfa-35455	123	9	*	*	VERB
cjfa-35455	123	10	at	at	ADP
cjfa-35455	123	11	10	10	NUM
cjfa-35455	123	12	%	%	NOUN
cjfa-35455	123	13	,	,	PUNCT
cjfa-35455	123	14	*	*	PUNCT
cjfa-35455	123	15	*	*	PUNCT
cjfa-35455	123	16	at	at	ADP
cjfa-35455	123	17	5	5	NUM
cjfa-35455	123	18	%	%	NOUN
cjfa-35455	123	19	and	and	CCONJ
cjfa-35455	123	20	*	*	NOUN
cjfa-35455	123	21	*	*	PUNCT
cjfa-35455	123	22	*	*	PUNCT
cjfa-35455	123	23	at	at	ADP
cjfa-35455	123	24	1	1	NUM
cjfa-35455	123	25	%	%	NOUN
cjfa-35455	123	26	)	)	PUNCT
cjfa-35455	123	27	using	use	VERB
cjfa-35455	123	28	the	the	DET
cjfa-35455	123	29	kruskal	kruskal	NOUN
cjfa-35455	123	30	–	–	PUNCT
cjfa-35455	123	31	wallis	wallis	PROPN
cjfa-35455	123	32	test	test	NOUN
cjfa-35455	123	33	the	the	DET
cjfa-35455	123	34	x2	x2	PROPN
cjfa-35455	123	35	test	test	NOUN
cjfa-35455	123	36	shows	show	VERB
cjfa-35455	123	37	that	that	SCONJ
cjfa-35455	123	38	the	the	DET
cjfa-35455	123	39	proportions	proportion	NOUN
cjfa-35455	123	40	in	in	ADP
cjfa-35455	123	41	each	each	DET
cjfa-35455	123	42	category	category	NOUN
cjfa-35455	123	43	are	be	AUX
cjfa-35455	123	44	different	different	ADJ
cjfa-35455	123	45	across	across	ADP
cjfa-35455	123	46	the	the	DET
cjfa-35455	123	47	fm	fm	PROPN
cjfa-35455	123	48	and	and	CCONJ
cjfa-35455	123	49	aa	aa	PROPN
cjfa-35455	123	50	groups	group	NOUN
cjfa-35455	123	51	with	with	ADP
cjfa-35455	123	52	the	the	DET
cjfa-35455	123	53	ea	ea	PROPN
cjfa-35455	123	54	group	group	NOUN
cjfa-35455	123	55	(	(	PUNCT
cjfa-35455	123	56	x2	x2	PROPN
cjfa-35455	123	57	=	=	SYM
cjfa-35455	123	58	18.331	18.331	NUM
cjfa-35455	123	59	,	,	PUNCT
cjfa-35455	124	1	p	p	NOUN
cjfa-35455	124	2	-	-	PUNCT
cjfa-35455	124	3	value	value	NOUN
cjfa-35455	124	4	<	<	NOUN
cjfa-35455	124	5	0.01	0.01	NUM
cjfa-35455	124	6	)	)	PUNCT
cjfa-35455	124	7	s	s	PART
cjfa-35455	124	8	o	o	NOUN
cjfa-35455	124	9	u	u	NOUN
cjfa-35455	124	10	r	r	NOUN
cjfa-35455	124	11	c	c	NOUN
cjfa-35455	124	12	e	e	NOUN
cjfa-35455	124	13	:	:	PUNCT
cjfa-35455	124	14	author	author	NOUN
cjfa-35455	124	15	’s	’s	PART
cjfa-35455	124	16	construction	construction	NOUN
cjfa-35455	124	17	.	.	PUNCT
cjfa-35455	125	1	then	then	ADV
cjfa-35455	125	2	again	again	ADV
cjfa-35455	125	3	,	,	PUNCT
cjfa-35455	125	4	most	most	ADJ
cjfa-35455	125	5	members	member	NOUN
cjfa-35455	125	6	demonstrated	demonstrate	VERB
cjfa-35455	125	7	that	that	SCONJ
cjfa-35455	125	8	ifrs	ifrs	PROPN
cjfa-35455	125	9	did	do	AUX
cjfa-35455	125	10	n’t	not	PART
cjfa-35455	125	11	diminish	diminish	VERB
cjfa-35455	125	12	the	the	DET
cjfa-35455	125	13	readiness	readiness	NOUN
cjfa-35455	125	14	expenses	expense	NOUN
cjfa-35455	125	15	of	of	ADP
cjfa-35455	125	16	fiscal	fiscal	ADJ
cjfa-35455	125	17	summaries	summary	NOUN
cjfa-35455	125	18	(	(	PUNCT
cjfa-35455	125	19	mean	mean	NOUN
cjfa-35455	125	20	of	of	ADP
cjfa-35455	125	21	2.09	2.09	NUM
cjfa-35455	125	22	)	)	PUNCT
cjfa-35455	125	23	;	;	PUNCT
cjfa-35455	125	24	rather	rather	ADV
cjfa-35455	125	25	they	they	PRON
cjfa-35455	125	26	found	find	VERB
cjfa-35455	125	27	the	the	DET
cjfa-35455	125	28	execution	execution	NOUN
cjfa-35455	125	29	of	of	ADP
cjfa-35455	125	30	ifrs	ifrs	NOUN
cjfa-35455	125	31	by	by	ADP
cjfa-35455	125	32	one	one	NUM
cjfa-35455	125	33	way	way	NOUN
cjfa-35455	125	34	or	or	CCONJ
cjfa-35455	125	35	another	another	DET
cjfa-35455	125	36	exorbitant	exorbitant	ADJ
cjfa-35455	125	37	(	(	PUNCT
cjfa-35455	125	38	mean	mean	NOUN
cjfa-35455	125	39	of	of	ADP
cjfa-35455	125	40	3.74	3.74	NUM
cjfa-35455	125	41	,	,	PUNCT
cjfa-35455	125	42	table	table	NOUN
cjfa-35455	125	43	5	5	NUM
cjfa-35455	125	44	)	)	PUNCT
cjfa-35455	125	45	.	.	PUNCT
cjfa-35455	126	1	this	this	DET
cjfa-35455	126	2	finding	finding	NOUN
cjfa-35455	126	3	recommends	recommend	VERB
cjfa-35455	126	4	that	that	SCONJ
cjfa-35455	126	5	the	the	DET
cjfa-35455	126	6	execution	execution	NOUN
cjfa-35455	126	7	and	and	CCONJ
cjfa-35455	126	8	reception	reception	NOUN
cjfa-35455	126	9	of	of	ADP
cjfa-35455	126	10	ifrs	ifrs	PROPN
cjfa-35455	126	11	was	be	AUX
cjfa-35455	126	12	exorbitant	exorbitant	ADJ
cjfa-35455	126	13	for	for	ADP
cjfa-35455	126	14	ethiopian	ethiopian	ADJ
cjfa-35455	126	15	financial	financial	ADJ
cjfa-35455	126	16	sector	sector	NOUN
cjfa-35455	126	17	.	.	PUNCT
cjfa-35455	127	1	this	this	DET
cjfa-35455	127	2	finding	finding	NOUN
cjfa-35455	127	3	negated	negate	VERB
cjfa-35455	127	4	with	with	ADP
cjfa-35455	127	5	the	the	DET
cjfa-35455	127	6	ifrs	ifrs	PROPN
cjfa-35455	127	7	advocates	advocate	VERB
cjfa-35455	127	8	contention	contention	NOUN
cjfa-35455	127	9	that	that	SCONJ
cjfa-35455	127	10	ifrs	ifrs	PROPN
cjfa-35455	127	11	decreases	decrease	VERB
cjfa-35455	127	12	data	datum	NOUN
cjfa-35455	127	13	expenses	expense	NOUN
cjfa-35455	127	14	to	to	ADP
cjfa-35455	127	15	an	an	DET
cjfa-35455	127	16	economy	economy	NOUN
cjfa-35455	127	17	,	,	PUNCT
cjfa-35455	127	18	especially	especially	ADV
cjfa-35455	127	19	as	as	SCONJ
cjfa-35455	127	20	capital	capital	NOUN
cjfa-35455	127	21	streams	stream	NOUN
cjfa-35455	127	22	and	and	CCONJ
cjfa-35455	127	23	exchange	exchange	NOUN
cjfa-35455	127	24	become	become	VERB
cjfa-35455	127	25	more	more	ADV
cjfa-35455	127	26	globalized	globalized	ADJ
cjfa-35455	127	27	(	(	PUNCT
cjfa-35455	127	28	leuz	leuz	VERB
cjfa-35455	127	29	,	,	PUNCT
cjfa-35455	127	30	2003	2003	NUM
cjfa-35455	127	31	;	;	PUNCT
cjfa-35455	127	32	barth	barth	NOUN
cjfa-35455	127	33	,	,	PUNCT
cjfa-35455	127	34	2008	2008	NUM
cjfa-35455	127	35	)	)	PUNCT
cjfa-35455	127	36	.	.	PUNCT
cjfa-35455	128	1	regarding	regard	VERB
cjfa-35455	128	2	the	the	DET
cjfa-35455	128	3	subjective	subjective	ADJ
cjfa-35455	128	4	qualities	quality	NOUN
cjfa-35455	128	5	of	of	ADP
cjfa-35455	128	6	financial	financial	ADJ
cjfa-35455	128	7	detailing	detailing	NOUN
cjfa-35455	128	8	,	,	PUNCT
cjfa-35455	128	9	the	the	DET
cjfa-35455	128	10	members	member	NOUN
cjfa-35455	128	11	accepted	accept	VERB
cjfa-35455	128	12	that	that	SCONJ
cjfa-35455	128	13	ifrs	ifrs	NOUN
cjfa-35455	128	14	gives	give	VERB
cjfa-35455	128	15	more	more	ADJ
cjfa-35455	128	16	pertinent	pertinent	ADJ
cjfa-35455	128	17	and	and	CCONJ
cjfa-35455	128	18	devoted	devoted	ADJ
cjfa-35455	128	19	portrayals	portrayal	NOUN
cjfa-35455	128	20	of	of	ADP
cjfa-35455	128	21	fiscal	fiscal	ADJ
cjfa-35455	128	22	reports	report	NOUN
cjfa-35455	128	23	to	to	ADP
cjfa-35455	128	24	clients	client	NOUN
cjfa-35455	128	25	.	.	PUNCT
cjfa-35455	129	1	table	table	NOUN
cjfa-35455	129	2	5	5	NUM
cjfa-35455	129	3	shows	show	VERB
cjfa-35455	129	4	the	the	DET
cjfa-35455	129	5	respondents	respondent	NOUN
cjfa-35455	129	6	’	'	PUNCT
cjfa-35455	129	7	view	view	NOUN
cjfa-35455	129	8	of	of	ADP
cjfa-35455	129	9	the	the	DET
cjfa-35455	129	10	weaknesses	weakness	NOUN
cjfa-35455	129	11	of	of	ADP
cjfa-35455	129	12	ifrs	ifrs	NOUN
cjfa-35455	129	13	for	for	ADP
cjfa-35455	129	14	the	the	DET
cjfa-35455	129	15	ethiopian	ethiopian	ADJ
cjfa-35455	129	16	financial	financial	ADJ
cjfa-35455	129	17	sector	sector	NOUN
cjfa-35455	129	18	.	.	PUNCT
cjfa-35455	130	1	obviously	obviously	ADV
cjfa-35455	130	2	the	the	DET
cjfa-35455	130	3	respondents	respondent	NOUN
cjfa-35455	130	4	considered	consider	VERB
cjfa-35455	130	5	the	the	DET
cjfa-35455	130	6	execution	execution	NOUN
cjfa-35455	130	7	of	of	ADP
cjfa-35455	130	8	ifrs	ifrs	PROPN
cjfa-35455	130	9	in	in	ADP
cjfa-35455	130	10	ethiopian	ethiopian	ADJ
cjfa-35455	130	11	financial	financial	ADJ
cjfa-35455	130	12	sector	sector	NOUN
cjfa-35455	130	13	to	to	PART
cjfa-35455	130	14	be	be	AUX
cjfa-35455	130	15	in	in	ADP
cjfa-35455	130	16	some	some	DET
cjfa-35455	130	17	way	way	NOUN
cjfa-35455	130	18	or	or	CCONJ
cjfa-35455	130	19	another	another	DET
cjfa-35455	130	20	tricky	tricky	ADJ
cjfa-35455	130	21	.	.	PUNCT
cjfa-35455	131	1	for	for	ADP
cjfa-35455	131	2	example	example	NOUN
cjfa-35455	131	3	the	the	DET
cjfa-35455	131	4	dominant	dominant	ADJ
cjfa-35455	131	5	part	part	NOUN
cjfa-35455	131	6	of	of	ADP
cjfa-35455	131	7	the	the	DET
cjfa-35455	131	8	respondents	respondent	NOUN
cjfa-35455	131	9	tracked	track	VERB
cjfa-35455	131	10	down	down	ADP
cjfa-35455	131	11	that	that	SCONJ
cjfa-35455	131	12	an	an	DET
cjfa-35455	131	13	absence	absence	NOUN
cjfa-35455	131	14	of	of	ADP
cjfa-35455	131	15	satisfactory	satisfactory	ADJ
cjfa-35455	131	16	information	information	NOUN
cjfa-35455	131	17	and	and	CCONJ
cjfa-35455	131	18	experience	experience	NOUN
cjfa-35455	131	19	may	may	AUX
cjfa-35455	131	20	prompt	prompt	VERB
cjfa-35455	131	21	ifrs	ifrs	PROPN
cjfa-35455	131	22	to	to	PART
cjfa-35455	131	23	be	be	AUX
cjfa-35455	131	24	utilized	utilize	VERB
cjfa-35455	131	25	wrongly	wrongly	ADV
cjfa-35455	131	26	in	in	ADP
cjfa-35455	131	27	financial	financial	ADJ
cjfa-35455	131	28	sector	sector	NOUN
cjfa-35455	131	29	in	in	ADP
cjfa-35455	131	30	ethiopia	ethiopia	PROPN
cjfa-35455	131	31	(	(	PUNCT
cjfa-35455	131	32	mean	mean	NOUN
cjfa-35455	131	33	of	of	ADP
cjfa-35455	131	34	4.12	4.12	NUM
cjfa-35455	131	35	)	)	PUNCT
cjfa-35455	131	36	.	.	PUNCT
cjfa-35455	132	1	anyway	anyway	ADV
cjfa-35455	132	2	most	most	ADJ
cjfa-35455	132	3	of	of	ADP
cjfa-35455	132	4	the	the	DET
cjfa-35455	132	5	respondents	respondent	NOUN
cjfa-35455	132	6	tracked	track	VERB
cjfa-35455	132	7	down	down	ADP
cjfa-35455	132	8	that	that	SCONJ
cjfa-35455	132	9	the	the	DET
cjfa-35455	132	10	assembly	assembly	NOUN
cjfa-35455	132	11	to	to	ADP
cjfa-35455	132	12	ifrs	ifrs	PROPN
cjfa-35455	132	13	may	may	AUX
cjfa-35455	132	14	not	not	PART
cjfa-35455	132	15	prompt	prompt	VERB
cjfa-35455	132	16	a	a	DET
cjfa-35455	132	17	logical	logical	ADJ
cjfa-35455	132	18	inconsistency	inconsistency	NOUN
cjfa-35455	132	19	with	with	ADP
cjfa-35455	132	20	ethiopian	ethiopian	ADJ
cjfa-35455	132	21	financial	financial	ADJ
cjfa-35455	132	22	laws	law	NOUN
cjfa-35455	132	23	and	and	CCONJ
cjfa-35455	132	24	corporate	corporate	ADJ
cjfa-35455	132	25	obligation	obligation	NOUN
cjfa-35455	132	26	(	(	PUNCT
cjfa-35455	132	27	mean	mean	NOUN
cjfa-35455	132	28	of	of	ADP
cjfa-35455	132	29	3.04	3.04	NUM
cjfa-35455	132	30	)	)	PUNCT
cjfa-35455	132	31	.	.	PUNCT
cjfa-35455	133	1	also	also	ADV
cjfa-35455	133	2	,	,	PUNCT
cjfa-35455	133	3	most	most	ADJ
cjfa-35455	133	4	of	of	ADP
cjfa-35455	133	5	the	the	DET
cjfa-35455	133	6	respondents	respondent	NOUN
cjfa-35455	133	7	demonstrated	demonstrate	VERB
cjfa-35455	133	8	that	that	SCONJ
cjfa-35455	133	9	financial	financial	ADJ
cjfa-35455	133	10	detailing	detail	VERB
cjfa-35455	133	11	under	under	ADP
cjfa-35455	133	12	ifrs	ifrs	PROPN
cjfa-35455	133	13	did	do	VERB
cjfa-35455	133	14	n’t	not	PART
cjfa-35455	133	15	prompt	prompt	VERB
cjfa-35455	133	16	misconception	misconception	NOUN
cjfa-35455	133	17	by	by	ADP
cjfa-35455	133	18	the	the	DET
cjfa-35455	133	19	clients	client	NOUN
cjfa-35455	133	20	of	of	ADP
cjfa-35455	133	21	budget	budget	NOUN
cjfa-35455	133	22	reports	report	NOUN
cjfa-35455	133	23	(	(	PUNCT
cjfa-35455	133	24	mean	mean	NOUN
cjfa-35455	133	25	of	of	ADP
cjfa-35455	133	26	2.71	2.71	NUM
cjfa-35455	133	27	)	)	PUNCT
cjfa-35455	133	28	and	and	CCONJ
cjfa-35455	133	29	that	that	DET
cjfa-35455	133	30	ifrs	ifrs	NOUN
cjfa-35455	133	31	was	be	AUX
cjfa-35455	133	32	not	not	PART
cjfa-35455	133	33	hard	hard	ADJ
cjfa-35455	133	34	to	to	PART
cjfa-35455	133	35	comprehend	comprehend	VERB
cjfa-35455	133	36	(	(	PUNCT
cjfa-35455	133	37	mean	mean	NOUN
cjfa-35455	133	38	of	of	ADP
cjfa-35455	133	39	2.85	2.85	NUM
cjfa-35455	133	40	)	)	PUNCT
cjfa-35455	133	41	.	.	PUNCT
cjfa-35455	134	1	these	these	DET
cjfa-35455	134	2	outcomes	outcome	NOUN
cjfa-35455	134	3	recommend	recommend	VERB
cjfa-35455	134	4	that	that	SCONJ
cjfa-35455	134	5	the	the	DET
cjfa-35455	134	6	financial	financial	ADJ
cjfa-35455	134	7	data	datum	NOUN
cjfa-35455	134	8	detailed	detail	VERB
cjfa-35455	134	9	under	under	ADP
cjfa-35455	134	10	ifrs	ifrs	PROPN
cjfa-35455	134	11	is	be	AUX
cjfa-35455	134	12	justifiable	justifiable	ADJ
cjfa-35455	134	13	.	.	PUNCT
cjfa-35455	135	1	ifrs	ifrs	PROPN
cjfa-35455	135	2	gives	give	VERB
cjfa-35455	135	3	a	a	DET
cjfa-35455	135	4	globalized	globalize	VERB
cjfa-35455	135	5	set	set	NOUN
cjfa-35455	135	6	of	of	ADP
cjfa-35455	135	7	accounting	accounting	NOUN
cjfa-35455	135	8	standards	standard	NOUN
cjfa-35455	135	9	that	that	PRON
cjfa-35455	135	10	urge	urge	VERB
cjfa-35455	135	11	the	the	DET
cjfa-35455	135	12	banking	banking	NOUN
cjfa-35455	135	13	sector	sector	NOUN
cjfa-35455	135	14	to	to	PART
cjfa-35455	135	15	give	give	VERB
cjfa-35455	135	16	dependable	dependable	ADJ
cjfa-35455	135	17	and	and	CCONJ
cjfa-35455	135	18	solid	solid	ADJ
cjfa-35455	135	19	financial	financial	ADJ
cjfa-35455	135	20	data	datum	NOUN
cjfa-35455	135	21	.	.	PUNCT
cjfa-35455	136	1	albeit	albeit	SCONJ
cjfa-35455	136	2	the	the	DET
cjfa-35455	136	3	respondents	respondent	NOUN
cjfa-35455	136	4	considered	consider	VERB
cjfa-35455	136	5	ifrs	ifrs	PROPN
cjfa-35455	136	6	reasonable	reasonable	ADJ
cjfa-35455	136	7	,	,	PUNCT
cjfa-35455	136	8	they	they	PRON
cjfa-35455	136	9	noticed	notice	VERB
cjfa-35455	136	10	that	that	SCONJ
cjfa-35455	136	11	information	information	NOUN
cjfa-35455	136	12	and	and	CCONJ
cjfa-35455	136	13	experience	experience	NOUN
cjfa-35455	136	14	are	be	AUX
cjfa-35455	136	15	needed	need	VERB
cjfa-35455	136	16	to	to	PART
cjfa-35455	136	17	stay	stay	VERB
cjfa-35455	136	18	away	away	ADV
cjfa-35455	136	19	from	from	ADP
cjfa-35455	136	20	inaccurate	inaccurate	ADJ
cjfa-35455	136	21	utilization	utilization	NOUN
cjfa-35455	136	22	of	of	ADP
cjfa-35455	136	23	budget	budget	NOUN
cjfa-35455	136	24	summaries	summary	NOUN
cjfa-35455	136	25	(	(	PUNCT
cjfa-35455	136	26	mean	mean	NOUN
cjfa-35455	136	27	of	of	ADP
cjfa-35455	136	28	4.12	4.12	NUM
cjfa-35455	136	29	)	)	PUNCT
cjfa-35455	136	30	.	.	PUNCT
cjfa-35455	137	1	consequently	consequently	ADV
cjfa-35455	137	2	,	,	PUNCT
cjfa-35455	137	3	in	in	ADP
cjfa-35455	137	4	spite	spite	NOUN
cjfa-35455	137	5	of	of	ADP
cjfa-35455	137	6	the	the	DET
cjfa-35455	137	7	fact	fact	NOUN
cjfa-35455	137	8	that	that	SCONJ
cjfa-35455	137	9	ifrs	ifrs	PROPN
cjfa-35455	137	10	is	be	AUX
cjfa-35455	137	11	reasonable	reasonable	ADJ
cjfa-35455	137	12	,	,	PUNCT
cjfa-35455	137	13	important	important	ADJ
cjfa-35455	137	14	,	,	PUNCT
cjfa-35455	137	15	and	and	CCONJ
cjfa-35455	137	16	steadfastly	steadfastly	ADV
cjfa-35455	137	17	addressing	address	VERB
cjfa-35455	137	18	budget	budget	NOUN
cjfa-35455	137	19	reports	report	NOUN
cjfa-35455	137	20	,	,	PUNCT
cjfa-35455	137	21	the	the	DET
cjfa-35455	137	22	execution	execution	NOUN
cjfa-35455	137	23	and	and	CCONJ
cjfa-35455	137	24	materialness	materialness	NOUN
cjfa-35455	137	25	of	of	ADP
cjfa-35455	137	26	table	table	NOUN
cjfa-35455	137	27	5	5	NUM
cjfa-35455	137	28	.	.	PUNCT
cjfa-35455	137	29	descriptive	descriptive	ADJ
cjfa-35455	137	30	…	…	PUNCT
cjfa-35455	137	31	dawit	dawit	ADJ
cjfa-35455	137	32	tadesse	tadesse	ADJ
cjfa-35455	137	33	tiruneh74	tiruneh74	NOUN
cjfa-35455	137	34	ifrs	ifrs	PROPN
cjfa-35455	137	35	expect	expect	VERB
cjfa-35455	137	36	information	information	NOUN
cjfa-35455	137	37	to	to	PART
cjfa-35455	137	38	guarantee	guarantee	VERB
cjfa-35455	137	39	that	that	SCONJ
cjfa-35455	137	40	these	these	DET
cjfa-35455	137	41	advantages	advantage	NOUN
cjfa-35455	137	42	are	be	AUX
cjfa-35455	137	43	given	give	VERB
cjfa-35455	137	44	to	to	ADP
cjfa-35455	137	45	the	the	DET
cjfa-35455	137	46	business	business	NOUN
cjfa-35455	137	47	climate	climate	NOUN
cjfa-35455	137	48	all	all	ADV
cjfa-35455	137	49	around	around	ADP
cjfa-35455	137	50	the	the	DET
cjfa-35455	137	51	world	world	NOUN
cjfa-35455	137	52	,	,	PUNCT
cjfa-35455	137	53	sub	sub	ADJ
cjfa-35455	137	54	-	-	ADJ
cjfa-35455	137	55	saharan	saharan	ADJ
cjfa-35455	137	56	africa	africa	PROPN
cjfa-35455	137	57	and	and	CCONJ
cjfa-35455	137	58	to	to	ADP
cjfa-35455	137	59	the	the	DET
cjfa-35455	137	60	ethiopian	ethiopian	ADJ
cjfa-35455	137	61	financial	financial	ADJ
cjfa-35455	137	62	business	business	NOUN
cjfa-35455	137	63	climate	climate	NOUN
cjfa-35455	137	64	specifically	specifically	ADV
cjfa-35455	137	65	.	.	PUNCT
cjfa-35455	138	1	scholastic	scholastic	ADJ
cjfa-35455	138	2	foundations	foundation	NOUN
cjfa-35455	138	3	in	in	ADP
cjfa-35455	138	4	ethiopia	ethiopia	PROPN
cjfa-35455	138	5	need	need	VERB
cjfa-35455	138	6	to	to	PART
cjfa-35455	138	7	give	give	VERB
cjfa-35455	138	8	adequate	adequate	ADJ
cjfa-35455	138	9	ifrs	ifrs	NOUN
cjfa-35455	138	10	information	information	NOUN
cjfa-35455	138	11	to	to	ADP
cjfa-35455	138	12	their	their	PRON
cjfa-35455	138	13	understudies	understudy	NOUN
cjfa-35455	138	14	and	and	CCONJ
cjfa-35455	138	15	the	the	DET
cjfa-35455	138	16	ethiopian	ethiopian	ADJ
cjfa-35455	138	17	people	people	NOUN
cjfa-35455	138	18	group	group	NOUN
cjfa-35455	138	19	.	.	PUNCT
cjfa-35455	139	1	most	most	ADJ
cjfa-35455	139	2	of	of	ADP
cjfa-35455	139	3	members	member	NOUN
cjfa-35455	139	4	in	in	ADP
cjfa-35455	139	5	this	this	DET
cjfa-35455	139	6	examination	examination	NOUN
cjfa-35455	139	7	disagreed	disagree	VERB
cjfa-35455	139	8	that	that	SCONJ
cjfa-35455	139	9	scholastic	scholastic	ADJ
cjfa-35455	139	10	foundations	foundation	NOUN
cjfa-35455	139	11	have	have	AUX
cjfa-35455	139	12	focused	focus	VERB
cjfa-35455	139	13	on	on	ADP
cjfa-35455	139	14	ifrs	ifrs	PROPN
cjfa-35455	139	15	in	in	ADP
cjfa-35455	139	16	their	their	PRON
cjfa-35455	139	17	accounting	accounting	NOUN
cjfa-35455	139	18	projects	project	NOUN
cjfa-35455	139	19	to	to	PART
cjfa-35455	139	20	deliver	deliver	VERB
cjfa-35455	139	21	qualified	qualified	ADJ
cjfa-35455	139	22	and	and	CCONJ
cjfa-35455	139	23	able	able	ADJ
cjfa-35455	139	24	labor	labor	NOUN
cjfa-35455	139	25	with	with	ADP
cjfa-35455	139	26	respect	respect	NOUN
cjfa-35455	139	27	to	to	ADP
cjfa-35455	139	28	ifrs	ifrs	PROPN
cjfa-35455	139	29	to	to	ADP
cjfa-35455	139	30	ethiopian	ethiopian	ADJ
cjfa-35455	139	31	work	work	NOUN
cjfa-35455	139	32	market	market	NOUN
cjfa-35455	139	33	(	(	PUNCT
cjfa-35455	139	34	mean	mean	NOUN
cjfa-35455	139	35	of	of	ADP
cjfa-35455	139	36	3.9	3.9	NUM
cjfa-35455	139	37	)	)	PUNCT
cjfa-35455	139	38	.	.	PUNCT
cjfa-35455	140	1	so	so	ADV
cjfa-35455	140	2	they	they	PRON
cjfa-35455	140	3	have	have	AUX
cjfa-35455	140	4	zeroed	zero	VERB
cjfa-35455	140	5	in	in	ADP
cjfa-35455	140	6	on	on	ADP
cjfa-35455	140	7	ifrs	ifrs	NOUN
cjfa-35455	140	8	in	in	ADP
cjfa-35455	140	9	their	their	PRON
cjfa-35455	140	10	projects	project	NOUN
cjfa-35455	140	11	,	,	PUNCT
cjfa-35455	140	12	which	which	PRON
cjfa-35455	140	13	have	have	AUX
cjfa-35455	140	14	apparently	apparently	ADV
cjfa-35455	140	15	given	give	VERB
cjfa-35455	140	16	leaders	leader	NOUN
cjfa-35455	140	17	and	and	CCONJ
cjfa-35455	140	18	clients	client	NOUN
cjfa-35455	140	19	of	of	ADP
cjfa-35455	140	20	budget	budget	NOUN
cjfa-35455	140	21	reports	report	NOUN
cjfa-35455	140	22	with	with	ADP
cjfa-35455	140	23	satisfactory	satisfactory	ADJ
cjfa-35455	140	24	information	information	NOUN
cjfa-35455	140	25	to	to	PART
cjfa-35455	140	26	comprehend	comprehend	VERB
cjfa-35455	140	27	ifrs	ifrs	PROPN
cjfa-35455	140	28	.	.	PUNCT
cjfa-35455	141	1	to	to	PART
cjfa-35455	141	2	look	look	VERB
cjfa-35455	141	3	at	at	ADP
cjfa-35455	141	4	the	the	DET
cjfa-35455	141	5	most	most	ADV
cjfa-35455	141	6	powerful	powerful	ADJ
cjfa-35455	141	7	benefits	benefit	NOUN
cjfa-35455	141	8	/	/	SYM
cjfa-35455	141	9	inconveniences	inconvenience	NOUN
cjfa-35455	141	10	of	of	ADP
cjfa-35455	141	11	ifrs	ifrs	ADJ
cjfa-35455	141	12	reasonableness	reasonableness	NOUN
cjfa-35455	141	13	across	across	ADP
cjfa-35455	141	14	the	the	DET
cjfa-35455	141	15	three	three	NUM
cjfa-35455	141	16	gatherings	gathering	NOUN
cjfa-35455	141	17	,	,	PUNCT
cjfa-35455	141	18	an	an	DET
cjfa-35455	141	19	anova	anova	PROPN
cjfa-35455	141	20	test	test	NOUN
cjfa-35455	141	21	was	be	AUX
cjfa-35455	141	22	performed	perform	VERB
cjfa-35455	141	23	for	for	ADP
cjfa-35455	141	24	every	every	DET
cjfa-35455	141	25	assertion	assertion	NOUN
cjfa-35455	141	26	.	.	PUNCT
cjfa-35455	142	1	the	the	DET
cjfa-35455	142	2	outcomes	outcome	NOUN
cjfa-35455	142	3	are	be	AUX
cjfa-35455	142	4	summed	sum	VERB
cjfa-35455	142	5	up	up	ADP
cjfa-35455	142	6	in	in	ADP
cjfa-35455	142	7	table	table	NOUN
cjfa-35455	142	8	6	6	NUM
cjfa-35455	142	9	.	.	PUNCT
cjfa-35455	142	10	explanations	explanation	NOUN
cjfa-35455	142	11	1	1	NUM
cjfa-35455	142	12	,	,	PUNCT
cjfa-35455	142	13	2	2	NUM
cjfa-35455	142	14	,	,	PUNCT
cjfa-35455	142	15	5	5	NUM
cjfa-35455	142	16	,	,	PUNCT
cjfa-35455	142	17	8	8	NUM
cjfa-35455	142	18	,	,	PUNCT
cjfa-35455	142	19	9	9	NUM
cjfa-35455	142	20	,	,	PUNCT
cjfa-35455	142	21	10	10	NUM
cjfa-35455	142	22	and	and	CCONJ
cjfa-35455	142	23	12	12	NUM
cjfa-35455	142	24	(	(	PUNCT
cjfa-35455	142	25	of	of	ADP
cjfa-35455	142	26	the	the	DET
cjfa-35455	142	27	benefits	benefit	NOUN
cjfa-35455	142	28	proclamations	proclamation	NOUN
cjfa-35455	142	29	)	)	PUNCT
cjfa-35455	142	30	varied	varied	ADJ
cjfa-35455	142	31	fundamentally	fundamentally	ADV
cjfa-35455	142	32	among	among	ADP
cjfa-35455	142	33	the	the	DET
cjfa-35455	142	34	three	three	NUM
cjfa-35455	142	35	gatherings	gathering	NOUN
cjfa-35455	142	36	.	.	PUNCT
cjfa-35455	143	1	alternately	alternately	ADV
cjfa-35455	143	2	,	,	PUNCT
cjfa-35455	143	3	just	just	ADV
cjfa-35455	143	4	articulations	articulation	NOUN
cjfa-35455	143	5	4	4	NUM
cjfa-35455	143	6	,	,	PUNCT
cjfa-35455	143	7	5	5	NUM
cjfa-35455	143	8	and	and	CCONJ
cjfa-35455	143	9	7	7	NUM
cjfa-35455	143	10	(	(	PUNCT
cjfa-35455	143	11	of	of	ADP
cjfa-35455	143	12	the	the	DET
cjfa-35455	143	13	hindrances	hindrance	NOUN
cjfa-35455	143	14	explanations	explanation	NOUN
cjfa-35455	143	15	)	)	PUNCT
cjfa-35455	143	16	varied	varied	ADJ
cjfa-35455	143	17	essentially	essentially	ADV
cjfa-35455	143	18	among	among	ADP
cjfa-35455	143	19	the	the	DET
cjfa-35455	143	20	three	three	NUM
cjfa-35455	143	21	gatherings	gathering	NOUN
cjfa-35455	143	22	.	.	PUNCT
cjfa-35455	144	1	for	for	ADP
cjfa-35455	144	2	instance	instance	NOUN
cjfa-35455	144	3	,	,	PUNCT
cjfa-35455	144	4	all	all	PRON
cjfa-35455	144	5	concurred	concur	VERB
cjfa-35455	144	6	that	that	SCONJ
cjfa-35455	144	7	participate	participate	VERB
cjfa-35455	144	8	administration	administration	NOUN
cjfa-35455	144	9	,	,	PUNCT
cjfa-35455	144	10	level	level	NOUN
cjfa-35455	144	11	of	of	ADP
cjfa-35455	144	12	financial	financial	ADJ
cjfa-35455	144	13	announcing	announcing	NOUN
cjfa-35455	144	14	,	,	PUNCT
cjfa-35455	144	15	nature	nature	NOUN
cjfa-35455	144	16	of	of	ADP
cjfa-35455	144	17	financial	financial	ADJ
cjfa-35455	144	18	detailing	detailing	NOUN
cjfa-35455	144	19	and	and	CCONJ
cjfa-35455	144	20	revelations	revelation	NOUN
cjfa-35455	144	21	and	and	CCONJ
cjfa-35455	144	22	significance	significance	NOUN
cjfa-35455	144	23	of	of	ADP
cjfa-35455	144	24	financial	financial	ADJ
cjfa-35455	144	25	answering	answering	NOUN
cjfa-35455	144	26	to	to	ADP
cjfa-35455	144	27	clients	client	NOUN
cjfa-35455	144	28	of	of	ADP
cjfa-35455	144	29	fiscal	fiscal	ADJ
cjfa-35455	144	30	reports	report	NOUN
cjfa-35455	144	31	exposures	exposure	NOUN
cjfa-35455	144	32	were	be	AUX
cjfa-35455	144	33	the	the	DET
cjfa-35455	144	34	main	main	ADJ
cjfa-35455	144	35	determinants	determinant	NOUN
cjfa-35455	144	36	of	of	ADP
cjfa-35455	144	37	the	the	DET
cjfa-35455	144	38	reasonableness	reasonableness	NOUN
cjfa-35455	144	39	of	of	ADP
cjfa-35455	144	40	embracing	embrace	VERB
cjfa-35455	144	41	ifrs	ifrs	PROPN
cjfa-35455	144	42	in	in	ADP
cjfa-35455	144	43	sub	sub	ADJ
cjfa-35455	144	44	-	-	ADJ
cjfa-35455	144	45	saharan	saharan	ADJ
cjfa-35455	144	46	africa	africa	PROPN
cjfa-35455	144	47	nations	nations	PROPN
cjfa-35455	144	48	banking	banking	NOUN
cjfa-35455	144	49	sector	sector	NOUN
cjfa-35455	144	50	by	by	ADP
cjfa-35455	144	51	and	and	CCONJ
cjfa-35455	144	52	large	large	ADJ
cjfa-35455	144	53	and	and	CCONJ
cjfa-35455	144	54	ethiopia	ethiopia	PROPN
cjfa-35455	144	55	specifically	specifically	ADV
cjfa-35455	144	56	.	.	PUNCT
cjfa-35455	145	1	supporting	support	VERB
cjfa-35455	145	2	the	the	DET
cjfa-35455	145	3	consequences	consequence	NOUN
cjfa-35455	145	4	of	of	ADP
cjfa-35455	145	5	the	the	DET
cjfa-35455	145	6	anova	anova	PROPN
cjfa-35455	145	7	examination	examination	NOUN
cjfa-35455	145	8	,	,	PUNCT
cjfa-35455	145	9	the	the	DET
cjfa-35455	145	10	kruskal	kruskal	PROPN
cjfa-35455	145	11	–	–	PUNCT
cjfa-35455	145	12	wallis	wallis	PROPN
cjfa-35455	145	13	test	test	NOUN
cjfa-35455	145	14	uncovered	uncover	VERB
cjfa-35455	145	15	that	that	SCONJ
cjfa-35455	145	16	the	the	DET
cjfa-35455	145	17	impression	impression	NOUN
cjfa-35455	145	18	of	of	ADP
cjfa-35455	145	19	the	the	DET
cjfa-35455	145	20	three	three	NUM
cjfa-35455	145	21	gatherings	gathering	NOUN
cjfa-35455	145	22	varied	varied	ADJ
cjfa-35455	145	23	fundamentally	fundamentally	ADV
cjfa-35455	145	24	for	for	ADP
cjfa-35455	145	25	benefits	benefit	NOUN
cjfa-35455	145	26	proclamations	proclamation	NOUN
cjfa-35455	145	27	1	1	NUM
cjfa-35455	145	28	,	,	PUNCT
cjfa-35455	145	29	2	2	NUM
cjfa-35455	145	30	,	,	PUNCT
cjfa-35455	145	31	5	5	NUM
cjfa-35455	145	32	,	,	PUNCT
cjfa-35455	145	33	8	8	NUM
cjfa-35455	145	34	,	,	PUNCT
cjfa-35455	145	35	9	9	NUM
cjfa-35455	145	36	,	,	PUNCT
cjfa-35455	145	37	10	10	NUM
cjfa-35455	145	38	and	and	CCONJ
cjfa-35455	145	39	12	12	NUM
cjfa-35455	145	40	and	and	CCONJ
cjfa-35455	145	41	weaknesses	weakness	NOUN
cjfa-35455	145	42	articulation	articulation	NOUN
cjfa-35455	145	43	4	4	NUM
cjfa-35455	145	44	(	(	PUNCT
cjfa-35455	145	45	tables	table	NOUN
cjfa-35455	145	46	4	4	NUM
cjfa-35455	145	47	and	and	CCONJ
cjfa-35455	145	48	5	5	NUM
cjfa-35455	145	49	)	)	PUNCT
cjfa-35455	145	50	.	.	PUNCT
cjfa-35455	146	1	table	table	NOUN
cjfa-35455	146	2	6	6	NUM
cjfa-35455	146	3	.	.	PUNCT
cjfa-35455	147	1	anova	anova	PROPN
cjfa-35455	147	2	a	a	DET
cjfa-35455	147	3	test	test	NOUN
cjfa-35455	147	4	of	of	ADP
cjfa-35455	147	5	statement	statement	NOUN
cjfa-35455	147	6	analysis	analysis	NOUN
cjfa-35455	147	7	across	across	ADP
cjfa-35455	147	8	the	the	DET
cjfa-35455	147	9	three	three	NUM
cjfa-35455	147	10	groups	group	NOUN
cjfa-35455	147	11	6.1	6.1	NUM
cjfa-35455	147	12	summary	summary	NOUN
cjfa-35455	147	13	:	:	PUNCT
cjfa-35455	147	14	advantages	advantage	NOUN
cjfa-35455	147	15	count	count	VERB
cjfa-35455	147	16	sum	sum	NOUN
cjfa-35455	147	17	average	average	ADJ
cjfa-35455	147	18	variance	variance	NOUN
cjfa-35455	147	19	1	1	NUM
cjfa-35455	147	20	.	.	PUNCT
cjfa-35455	147	21	increases	increase	VERB
cjfa-35455	147	22	banks	bank	NOUN
cjfa-35455	147	23	shareholders	shareholder	NOUN
cjfa-35455	147	24	’	'	PUNCT
cjfa-35455	147	25	confidence	confidence	NOUN
cjfa-35455	147	26	in	in	ADP
cjfa-35455	147	27	financial	financial	ADJ
cjfa-35455	147	28	reporting	report	VERB
cjfa-35455	147	29	26	26	NUM
cjfa-35455	147	30	116	116	NUM
cjfa-35455	147	31	4.46153846	4.46153846	NUM
cjfa-35455	147	32	0.25846154	0.25846154	NUM
cjfa-35455	147	33	2	2	NUM
cjfa-35455	147	34	.	.	PUNCT
cjfa-35455	147	35	increases	increase	VERB
cjfa-35455	147	36	the	the	DET
cjfa-35455	147	37	confident	confident	ADJ
cjfa-35455	147	38	of	of	ADP
cjfa-35455	147	39	new	new	ADJ
cjfa-35455	147	40	investors	investor	NOUN
cjfa-35455	147	41	to	to	PART
cjfa-35455	147	42	buy	buy	VERB
cjfa-35455	147	43	the	the	DET
cjfa-35455	147	44	bank	bank	NOUN
cjfa-35455	147	45	’s	’s	PART
cjfa-35455	147	46	shares	share	NOUN
cjfa-35455	147	47	as	as	ADP
cjfa-35455	147	48	the	the	DET
cjfa-35455	147	49	result	result	NOUN
cjfa-35455	147	50	of	of	ADP
cjfa-35455	147	51	the	the	DET
cjfa-35455	147	52	financial	financial	ADJ
cjfa-35455	147	53	reporting	report	VERB
cjfa-35455	147	54	26	26	NUM
cjfa-35455	147	55	112	112	NUM
cjfa-35455	147	56	4.30769231	4.30769231	NUM
cjfa-35455	147	57	0.46153846	0.46153846	NUM
cjfa-35455	147	58	3	3	NUM
cjfa-35455	147	59	.	.	PUNCT
cjfa-35455	147	60	leads	lead	VERB
cjfa-35455	147	61	to	to	ADP
cjfa-35455	147	62	more	more	ADJ
cjfa-35455	147	63	deposit	deposit	NOUN
cjfa-35455	147	64	flow	flow	NOUN
cjfa-35455	147	65	into	into	ADP
cjfa-35455	147	66	the	the	DET
cjfa-35455	147	67	bank	bank	NOUN
cjfa-35455	147	68	26	26	NUM
cjfa-35455	147	69	88	88	NUM
cjfa-35455	147	70	3.38461538	3.38461538	NUM
cjfa-35455	147	71	0.56615385	0.56615385	NUM
cjfa-35455	147	72	4	4	NUM
cjfa-35455	147	73	.	.	PUNCT
cjfa-35455	147	74	increases	increase	VERB
cjfa-35455	147	75	the	the	DET
cjfa-35455	147	76	qe	qe	PROPN
cjfa-35455	147	77	efficiency	efficiency	NOUN
cjfa-35455	147	78	24	24	NUM
cjfa-35455	147	79	90	90	NUM
cjfa-35455	147	80	3.75	3.75	NUM
cjfa-35455	147	81	0.54347826	0.54347826	NUM
cjfa-35455	147	82	empirical	empirical	ADJ
cjfa-35455	147	83	evidence	evidence	NOUN
cjfa-35455	147	84	of	of	ADP
cjfa-35455	147	85	the	the	DET
cjfa-35455	147	86	suitability	suitability	NOUN
cjfa-35455	147	87	of	of	ADP
cjfa-35455	147	88	ifrs	ifrs	PROPN
cjfa-35455	147	89	…	…	PUNCT
cjfa-35455	147	90	75	75	NUM
cjfa-35455	147	91	6.1	6.1	NUM
cjfa-35455	147	92	summary	summary	NOUN
cjfa-35455	147	93	:	:	PUNCT
cjfa-35455	147	94	advantages	advantage	NOUN
cjfa-35455	147	95	count	count	VERB
cjfa-35455	147	96	sum	sum	NOUN
cjfa-35455	147	97	average	average	ADJ
cjfa-35455	147	98	variance	variance	NOUN
cjfa-35455	147	99	5	5	NUM
cjfa-35455	147	100	.	.	NOUN
cjfa-35455	147	101	enhances	enhance	NOUN
cjfa-35455	147	102	cooperate	cooperate	VERB
cjfa-35455	147	103	governance	governance	NOUN
cjfa-35455	147	104	26	26	NUM
cjfa-35455	147	105	119	119	NUM
cjfa-35455	147	106	4.57692308	4.57692308	NUM
cjfa-35455	147	107	0.25384615	0.25384615	NUM
cjfa-35455	147	108	6	6	NUM
cjfa-35455	147	109	.	.	PUNCT
cjfa-35455	147	110	enhances	enhance	VERB
cjfa-35455	147	111	the	the	DET
cjfa-35455	147	112	implementation	implementation	NOUN
cjfa-35455	147	113	of	of	ADP
cjfa-35455	147	114	ethiopian	ethiopian	PROPN
cjfa-35455	147	115	national	national	PROPN
cjfa-35455	147	116	bank	bank	PROPN
cjfa-35455	147	117	rules	rule	NOUN
cjfa-35455	147	118	and	and	CCONJ
cjfa-35455	147	119	regulations	regulation	NOUN
cjfa-35455	147	120	26	26	NUM
cjfa-35455	147	121	89	89	NUM
cjfa-35455	147	122	3.42307692	3.42307692	NUM
cjfa-35455	147	123	1.21384615	1.21384615	NUM
cjfa-35455	147	124	7	7	NUM
cjfa-35455	147	125	.	.	PUNCT
cjfa-35455	148	1	solve	solve	VERB
cjfa-35455	148	2	the	the	DET
cjfa-35455	148	3	problems	problem	NOUN
cjfa-35455	148	4	of	of	ADP
cjfa-35455	148	5	preparation	preparation	NOUN
cjfa-35455	148	6	of	of	ADP
cjfa-35455	148	7	financial	financial	ADJ
cjfa-35455	148	8	reporting	reporting	NOUN
cjfa-35455	148	9	in	in	ADP
cjfa-35455	148	10	banks	bank	NOUN
cjfa-35455	148	11	26	26	NUM
cjfa-35455	148	12	103	103	NUM
cjfa-35455	148	13	3.96153846	3.96153846	NUM
cjfa-35455	148	14	0.59846154	0.59846154	NUM
cjfa-35455	148	15	8	8	NUM
cjfa-35455	148	16	.	.	PUNCT
cjfa-35455	149	1	increases	increase	VERB
cjfa-35455	149	2	the	the	DET
cjfa-35455	149	3	level	level	NOUN
cjfa-35455	149	4	of	of	ADP
cjfa-35455	149	5	financial	financial	ADJ
cjfa-35455	149	6	reporting	reporting	NOUN
cjfa-35455	149	7	and	and	CCONJ
cjfa-35455	149	8	disclosures	disclosure	VERB
cjfa-35455	149	9	26	26	NUM
cjfa-35455	149	10	128	128	NUM
cjfa-35455	149	11	4.92307692	4.92307692	NUM
cjfa-35455	149	12	0.07384615	0.07384615	NUM
cjfa-35455	149	13	9	9	NUM
cjfa-35455	149	14	.	.	PUNCT
cjfa-35455	149	15	improves	improve	VERB
cjfa-35455	149	16	the	the	DET
cjfa-35455	149	17	quality	quality	NOUN
cjfa-35455	149	18	of	of	ADP
cjfa-35455	149	19	financial	financial	ADJ
cjfa-35455	149	20	reporting	reporting	NOUN
cjfa-35455	149	21	and	and	CCONJ
cjfa-35455	149	22	disclosures	disclosure	VERB
cjfa-35455	149	23	26	26	NUM
cjfa-35455	149	24	126	126	NUM
cjfa-35455	149	25	4.84615385	4.84615385	NUM
cjfa-35455	149	26	0.13538462	0.13538462	NUM
cjfa-35455	149	27	10	10	NUM
cjfa-35455	149	28	.	.	PUNCT
cjfa-35455	149	29	enhances	enhance	VERB
cjfa-35455	149	30	corporate	corporate	ADJ
cjfa-35455	149	31	financial	financial	ADJ
cjfa-35455	149	32	performance	performance	NOUN
cjfa-35455	149	33	and	and	CCONJ
cjfa-35455	149	34	position	position	NOUN
cjfa-35455	149	35	26	26	NUM
cjfa-35455	149	36	106	106	NUM
cjfa-35455	149	37	4.07692308	4.07692308	NUM
cjfa-35455	149	38	0.87384615	0.87384615	NUM
cjfa-35455	149	39	11	11	NUM
cjfa-35455	149	40	.	.	PUNCT
cjfa-35455	150	1	reduces	reduce	VERB
cjfa-35455	150	2	preparation	preparation	NOUN
cjfa-35455	150	3	cost	cost	NOUN
cjfa-35455	150	4	of	of	ADP
cjfa-35455	150	5	financial	financial	ADJ
cjfa-35455	150	6	reporting	reporting	NOUN
cjfa-35455	150	7	26	26	NUM
cjfa-35455	150	8	53	53	NUM
cjfa-35455	150	9	2.03846154	2.03846154	NUM
cjfa-35455	150	10	0.83846154	0.83846154	NUM
cjfa-35455	150	11	12	12	NUM
cjfa-35455	150	12	.	.	PUNCT
cjfa-35455	151	1	increases	increase	VERB
cjfa-35455	151	2	the	the	DET
cjfa-35455	151	3	relevance	relevance	NOUN
cjfa-35455	151	4	of	of	ADP
cjfa-35455	151	5	financial	financial	ADJ
cjfa-35455	151	6	reporting	reporting	NOUN
cjfa-35455	151	7	to	to	ADP
cjfa-35455	151	8	users	user	NOUN
cjfa-35455	151	9	of	of	ADP
cjfa-35455	151	10	financial	financial	ADJ
cjfa-35455	151	11	statements	statement	NOUN
cjfa-35455	151	12	26	26	NUM
cjfa-35455	151	13	120	120	NUM
cjfa-35455	151	14	4.61538462	4.61538462	NUM
cjfa-35455	151	15	0.48615385	0.48615385	NUM
cjfa-35455	151	16	anova	anova	NOUN
cjfa-35455	151	17	:	:	PUNCT
cjfa-35455	151	18	advantages	advantage	NOUN
cjfa-35455	151	19	source	source	NOUN
cjfa-35455	151	20	of	of	ADP
cjfa-35455	151	21	variation	variation	NOUN
cjfa-35455	151	22	ss	ss	PROPN
cjfa-35455	151	23	df	df	PROPN
cjfa-35455	151	24	ms	ms	PROPN
cjfa-35455	151	25	f	f	PROPN
cjfa-35455	151	26	p	p	PROPN
cjfa-35455	151	27	-	-	PUNCT
cjfa-35455	151	28	value	value	NOUN
cjfa-35455	151	29	f	f	PROPN
cjfa-35455	151	30	crit	crit	NOUN
cjfa-35455	151	31	between	between	ADP
cjfa-35455	151	32	groups	group	NOUN
cjfa-35455	151	33	187.177419	187.177419	NUM
cjfa-35455	151	34	11	11	NUM
cjfa-35455	151	35	17.016129	17.016129	NUM
cjfa-35455	151	36	32.4013192	32.4013192	NUM
cjfa-35455	151	37	1.0369e-44	1.0369e-44	NUM
cjfa-35455	151	38	1.59232479	1.59232479	NUM
cjfa-35455	151	39	within	within	ADP
cjfa-35455	151	40	groups	group	NOUN
cjfa-35455	151	41	156.5	156.5	NUM
cjfa-35455	151	42	298	298	NUM
cjfa-35455	151	43	0.52516779	0.52516779	NUM
cjfa-35455	151	44	total	total	NOUN
cjfa-35455	151	45	343.677419	343.677419	NUM
cjfa-35455	151	46	309	309	NUM
cjfa-35455	151	47	s	s	NOUN
cjfa-35455	151	48	o	o	NOUN
cjfa-35455	151	49	u	u	NOUN
cjfa-35455	151	50	r	r	NOUN
cjfa-35455	151	51	c	c	NOUN
cjfa-35455	151	52	e	e	NOUN
cjfa-35455	151	53	:	:	PUNCT
cjfa-35455	151	54	author	author	NOUN
cjfa-35455	151	55	’s	’s	PART
cjfa-35455	151	56	construction	construction	NOUN
cjfa-35455	151	57	.	.	PUNCT
cjfa-35455	152	1	6.2	6.2	NUM
cjfa-35455	152	2	summary	summary	NOUN
cjfa-35455	152	3	:	:	PUNCT
cjfa-35455	152	4	disadvantages	disadvantage	VERB
cjfa-35455	152	5	groups	group	NOUN
cjfa-35455	152	6	count	count	VERB
cjfa-35455	152	7	sum	sum	NOUN
cjfa-35455	152	8	average	average	ADJ
cjfa-35455	152	9	variance	variance	NOUN
cjfa-35455	152	10	1	1	NUM
cjfa-35455	152	11	.	.	PUNCT
cjfa-35455	153	1	the	the	DET
cjfa-35455	153	2	convergence	convergence	NOUN
cjfa-35455	153	3	to	to	ADP
cjfa-35455	153	4	ifrs	ifrs	NOUN
cjfa-35455	153	5	may	may	AUX
cjfa-35455	153	6	lead	lead	VERB
cjfa-35455	153	7	to	to	ADP
cjfa-35455	153	8	a	a	DET
cjfa-35455	153	9	contradiction	contradiction	NOUN
cjfa-35455	153	10	with	with	ADP
cjfa-35455	153	11	ethiopian	ethiopian	ADJ
cjfa-35455	153	12	banking	banking	NOUN
cjfa-35455	153	13	laws	law	NOUN
cjfa-35455	153	14	and	and	CCONJ
cjfa-35455	153	15	corporate	corporate	ADJ
cjfa-35455	153	16	responsibility	responsibility	NOUN
cjfa-35455	153	17	26	26	NUM
cjfa-35455	153	18	81	81	NUM
cjfa-35455	153	19	3.11538462	3.11538462	NUM
cjfa-35455	153	20	1.38615385	1.38615385	NUM
cjfa-35455	153	21	2	2	NUM
cjfa-35455	153	22	.	.	PUNCT
cjfa-35455	154	1	the	the	DET
cjfa-35455	154	2	financial	financial	ADJ
cjfa-35455	154	3	information	information	NOUN
cjfa-35455	154	4	prepared	prepare	VERB
cjfa-35455	154	5	under	under	ADP
cjfa-35455	154	6	ifrs	ifrs	PROPN
cjfa-35455	154	7	may	may	AUX
cjfa-35455	154	8	lead	lead	VERB
cjfa-35455	154	9	to	to	ADP
cjfa-35455	154	10	misunderstood	misunderstood	VERB
cjfa-35455	154	11	by	by	ADP
cjfa-35455	154	12	users	user	NOUN
cjfa-35455	154	13	of	of	ADP
cjfa-35455	154	14	financial	financial	ADJ
cjfa-35455	154	15	statements	statement	NOUN
cjfa-35455	154	16	26	26	NUM
cjfa-35455	154	17	72	72	NUM
cjfa-35455	154	18	2.76923077	2.76923077	NUM
cjfa-35455	154	19	1.46461538	1.46461538	NUM
cjfa-35455	154	20	3	3	NUM
cjfa-35455	154	21	.	.	PUNCT
cjfa-35455	154	22	ifrs	ifrs	PROPN
cjfa-35455	154	23	are	be	AUX
cjfa-35455	154	24	complicated	complicated	ADJ
cjfa-35455	154	25	and	and	CCONJ
cjfa-35455	154	26	difficult	difficult	ADJ
cjfa-35455	154	27	to	to	PART
cjfa-35455	154	28	understand	understand	VERB
cjfa-35455	154	29	26	26	NUM
cjfa-35455	154	30	75	75	NUM
cjfa-35455	154	31	2.88461538	2.88461538	NUM
cjfa-35455	154	32	1.38615385	1.38615385	NUM
cjfa-35455	154	33	table	table	NOUN
cjfa-35455	154	34	6	6	NUM
cjfa-35455	154	35	.	.	PUNCT
cjfa-35455	155	1	anova	anova	PROPN
cjfa-35455	155	2	…	…	PUNCT
cjfa-35455	155	3	dawit	dawit	ADJ
cjfa-35455	155	4	tadesse	tadesse	ADJ
cjfa-35455	155	5	tiruneh76	tiruneh76	ADJ
cjfa-35455	155	6	6.2	6.2	NUM
cjfa-35455	155	7	summary	summary	NOUN
cjfa-35455	155	8	:	:	PUNCT
cjfa-35455	155	9	disadvantages	disadvantage	VERB
cjfa-35455	155	10	groups	group	NOUN
cjfa-35455	155	11	count	count	VERB
cjfa-35455	155	12	sum	sum	NOUN
cjfa-35455	155	13	average	average	ADJ
cjfa-35455	155	14	variance	variance	NOUN
cjfa-35455	155	15	4	4	NUM
cjfa-35455	155	16	.	.	PUNCT
cjfa-35455	156	1	a	a	DET
cjfa-35455	156	2	lack	lack	NOUN
cjfa-35455	156	3	of	of	ADP
cjfa-35455	156	4	adequate	adequate	ADJ
cjfa-35455	156	5	knowledge	knowledge	NOUN
cjfa-35455	156	6	and	and	CCONJ
cjfa-35455	156	7	experience	experience	NOUN
cjfa-35455	156	8	may	may	AUX
cjfa-35455	156	9	lead	lead	VERB
cjfa-35455	156	10	to	to	ADP
cjfa-35455	156	11	ifrs	ifrs	PROPN
cjfa-35455	156	12	being	be	AUX
cjfa-35455	156	13	used	use	VERB
cjfa-35455	156	14	wrongly	wrongly	ADV
cjfa-35455	156	15	26	26	NUM
cjfa-35455	156	16	107	107	NUM
cjfa-35455	156	17	4.11538462	4.11538462	NUM
cjfa-35455	156	18	0.74615385	0.74615385	NUM
cjfa-35455	156	19	5	5	NUM
cjfa-35455	156	20	.	.	PUNCT
cjfa-35455	156	21	academic	academic	ADJ
cjfa-35455	156	22	institutes	institute	NOUN
cjfa-35455	156	23	have	have	AUX
cjfa-35455	156	24	not	not	PART
cjfa-35455	156	25	paid	pay	VERB
cjfa-35455	156	26	attention	attention	NOUN
cjfa-35455	156	27	to	to	ADP
cjfa-35455	156	28	ifrs	ifrs	NOUN
cjfa-35455	156	29	in	in	ADP
cjfa-35455	156	30	their	their	PRON
cjfa-35455	156	31	accounting	accounting	NOUN
cjfa-35455	156	32	programmes	programme	NOUN
cjfa-35455	156	33	26	26	NUM
cjfa-35455	156	34	101	101	NUM
cjfa-35455	156	35	3.88461538	3.88461538	NUM
cjfa-35455	156	36	1.78615385	1.78615385	NUM
cjfa-35455	156	37	6	6	NUM
cjfa-35455	156	38	.	.	PUNCT
cjfa-35455	157	1	the	the	DET
cjfa-35455	157	2	ethiopian	ethiopian	PROPN
cjfa-35455	157	3	business	business	NOUN
cjfa-35455	157	4	environment	environment	NOUN
cjfa-35455	157	5	and	and	CCONJ
cjfa-35455	157	6	banking	banking	NOUN
cjfa-35455	157	7	system	system	NOUN
cjfa-35455	157	8	is	be	AUX
cjfa-35455	157	9	not	not	PART
cjfa-35455	157	10	ready	ready	ADJ
cjfa-35455	157	11	for	for	ADP
cjfa-35455	157	12	convergence	convergence	NOUN
cjfa-35455	157	13	with	with	ADP
cjfa-35455	157	14	ifrs	ifrs	PROPN
cjfa-35455	157	15	26	26	NUM
cjfa-35455	157	16	66	66	NUM
cjfa-35455	157	17	2.53846154	2.53846154	NUM
cjfa-35455	157	18	1.05846154	1.05846154	NUM
cjfa-35455	157	19	7	7	NUM
cjfa-35455	157	20	.	.	PUNCT
cjfa-35455	158	1	the	the	DET
cjfa-35455	158	2	implementation	implementation	NOUN
cjfa-35455	158	3	of	of	ADP
cjfa-35455	158	4	ifrs	ifrs	NOUN
cjfa-35455	158	5	is	be	AUX
cjfa-35455	158	6	very	very	ADV
cjfa-35455	158	7	costly	costly	ADJ
cjfa-35455	158	8	26	26	NUM
cjfa-35455	158	9	99	99	NUM
cjfa-35455	158	10	3.80769231	3.80769231	NUM
cjfa-35455	158	11	1.44153846	1.44153846	NUM
cjfa-35455	158	12	anova	anova	X
cjfa-35455	158	13	:	:	PUNCT
cjfa-35455	158	14	disadvantages	disadvantage	VERB
cjfa-35455	158	15	source	source	NOUN
cjfa-35455	158	16	of	of	ADP
cjfa-35455	158	17	variation	variation	NOUN
cjfa-35455	158	18	ss	ss	PROPN
cjfa-35455	158	19	df	df	PROPN
cjfa-35455	158	20	ms	ms	PROPN
cjfa-35455	158	21	f	f	PROPN
cjfa-35455	158	22	p	p	PROPN
cjfa-35455	158	23	-	-	PUNCT
cjfa-35455	158	24	value	value	NOUN
cjfa-35455	158	25	f	f	PROPN
cjfa-35455	158	26	crit	crit	NOUN
cjfa-35455	158	27	between	between	ADP
cjfa-35455	158	28	groups	group	NOUN
cjfa-35455	158	29	60.6483516	60.6483516	NUM
cjfa-35455	158	30	6	6	NUM
cjfa-35455	158	31	10.1080586	10.1080586	NUM
cjfa-35455	158	32	7.63347165	7.63347165	NUM
cjfa-35455	158	33	2.7208e-07	2.7208e-07	NUM
cjfa-35455	158	34	1.80806249	1.80806249	NUM
cjfa-35455	158	35	within	within	ADP
cjfa-35455	158	36	groups	group	NOUN
cjfa-35455	158	37	231.730769	231.730769	NUM
cjfa-35455	158	38	175	175	NUM
cjfa-35455	158	39	1.32417582	1.32417582	NUM
cjfa-35455	158	40	total	total	NOUN
cjfa-35455	158	41	292.379121	292.379121	NUM
cjfa-35455	158	42	181	181	NUM
cjfa-35455	158	43	s	s	NOUN
cjfa-35455	158	44	o	o	NOUN
cjfa-35455	158	45	u	u	NOUN
cjfa-35455	158	46	r	r	NOUN
cjfa-35455	158	47	c	c	NOUN
cjfa-35455	158	48	e	e	NOUN
cjfa-35455	158	49	:	:	PUNCT
cjfa-35455	158	50	author	author	NOUN
cjfa-35455	158	51	’s	’s	PART
cjfa-35455	158	52	construction	construction	NOUN
cjfa-35455	158	53	.	.	PUNCT
cjfa-35455	159	1	the	the	DET
cjfa-35455	159	2	distinctions	distinction	NOUN
cjfa-35455	159	3	among	among	ADP
cjfa-35455	159	4	the	the	DET
cjfa-35455	159	5	examination	examination	NOUN
cjfa-35455	159	6	bunches	bunche	NOUN
cjfa-35455	159	7	in	in	ADP
cjfa-35455	159	8	their	their	PRON
cjfa-35455	159	9	conclusions	conclusion	NOUN
cjfa-35455	159	10	about	about	ADP
cjfa-35455	159	11	a	a	DET
cjfa-35455	159	12	portion	portion	NOUN
cjfa-35455	159	13	of	of	ADP
cjfa-35455	159	14	the	the	DET
cjfa-35455	159	15	exploration	exploration	NOUN
cjfa-35455	159	16	articulations	articulation	NOUN
cjfa-35455	159	17	,	,	PUNCT
cjfa-35455	159	18	especially	especially	ADV
cjfa-35455	159	19	the	the	DET
cjfa-35455	159	20	benefits	benefit	NOUN
cjfa-35455	159	21	of	of	ADP
cjfa-35455	159	22	ifrs	ifrs	PROPN
cjfa-35455	159	23	,	,	PUNCT
cjfa-35455	159	24	may	may	AUX
cjfa-35455	159	25	mirror	mirror	VERB
cjfa-35455	159	26	the	the	DET
cjfa-35455	159	27	work	work	NOUN
cjfa-35455	159	28	idea	idea	NOUN
cjfa-35455	159	29	of	of	ADP
cjfa-35455	159	30	each	each	DET
cjfa-35455	159	31	gathering	gathering	NOUN
cjfa-35455	159	32	and	and	CCONJ
cjfa-35455	159	33	its	its	PRON
cjfa-35455	159	34	connection	connection	NOUN
cjfa-35455	159	35	to	to	ADP
cjfa-35455	159	36	the	the	DET
cjfa-35455	159	37	use	use	NOUN
cjfa-35455	159	38	of	of	ADP
cjfa-35455	159	39	ifrs	ifrs	PROPN
cjfa-35455	159	40	.	.	PUNCT
cjfa-35455	160	1	external	external	ADJ
cjfa-35455	160	2	auditors	auditor	NOUN
cjfa-35455	160	3	are	be	AUX
cjfa-35455	160	4	in	in	ADP
cjfa-35455	160	5	contact	contact	NOUN
cjfa-35455	160	6	with	with	ADP
cjfa-35455	160	7	banks	bank	NOUN
cjfa-35455	160	8	;	;	PUNCT
cjfa-35455	160	9	financial	financial	ADJ
cjfa-35455	160	10	supervisors	supervisor	NOUN
cjfa-35455	160	11	are	be	AUX
cjfa-35455	160	12	the	the	DET
cjfa-35455	160	13	gathering	gathering	NOUN
cjfa-35455	160	14	answerable	answerable	ADJ
cjfa-35455	160	15	for	for	ADP
cjfa-35455	160	16	ifrs	ifrs	NOUN
cjfa-35455	160	17	application	application	NOUN
cjfa-35455	160	18	and	and	CCONJ
cjfa-35455	160	19	just	just	ADV
cjfa-35455	160	20	address	address	VERB
cjfa-35455	160	21	the	the	DET
cjfa-35455	160	22	framework	framework	NOUN
cjfa-35455	160	23	in	in	ADP
cjfa-35455	160	24	their	their	PRON
cjfa-35455	160	25	organization	organization	NOUN
cjfa-35455	160	26	.	.	PUNCT
cjfa-35455	161	1	scholastics	scholastic	NOUN
cjfa-35455	161	2	are	be	AUX
cjfa-35455	161	3	not	not	PART
cjfa-35455	161	4	by	by	ADV
cjfa-35455	161	5	and	and	CCONJ
cjfa-35455	161	6	by	by	ADV
cjfa-35455	161	7	and	and	CCONJ
cjfa-35455	161	8	counsel	counsel	NOUN
cjfa-35455	161	9	as	as	SCONJ
cjfa-35455	161	10	opposed	oppose	VERB
cjfa-35455	161	11	to	to	PART
cjfa-35455	161	12	execute	execute	VERB
cjfa-35455	161	13	.	.	PUNCT
cjfa-35455	162	1	the	the	DET
cjfa-35455	162	2	last	last	ADJ
cjfa-35455	162	3	assertion	assertion	NOUN
cjfa-35455	162	4	of	of	ADP
cjfa-35455	162	5	the	the	DET
cjfa-35455	162	6	overview	overview	NOUN
cjfa-35455	162	7	was	be	AUX
cjfa-35455	162	8	an	an	DET
cjfa-35455	162	9	open	open	ADJ
cjfa-35455	162	10	-	-	PUNCT
cjfa-35455	162	11	finished	finish	VERB
cjfa-35455	162	12	inquiry	inquiry	NOUN
cjfa-35455	162	13	posing	pose	VERB
cjfa-35455	162	14	to	to	ADP
cjfa-35455	162	15	the	the	DET
cjfa-35455	162	16	respondents	respondent	NOUN
cjfa-35455	162	17	to	to	PART
cjfa-35455	162	18	alternatively	alternatively	ADV
cjfa-35455	162	19	give	give	VERB
cjfa-35455	162	20	extra	extra	ADJ
cjfa-35455	162	21	remarks	remark	NOUN
cjfa-35455	162	22	about	about	ADP
cjfa-35455	162	23	ifrs	ifrs	PROPN
cjfa-35455	162	24	appropriateness	appropriateness	NOUN
cjfa-35455	162	25	.	.	PUNCT
cjfa-35455	163	1	the	the	DET
cjfa-35455	163	2	members	member	NOUN
cjfa-35455	163	3	in	in	ADP
cjfa-35455	163	4	the	the	DET
cjfa-35455	163	5	external	external	ADJ
cjfa-35455	163	6	auditors	auditor	NOUN
cjfa-35455	163	7	bunch	bunch	NOUN
cjfa-35455	163	8	added	add	VERB
cjfa-35455	163	9	no	no	DET
cjfa-35455	163	10	remarks	remark	NOUN
cjfa-35455	163	11	,	,	PUNCT
cjfa-35455	163	12	for	for	ADP
cjfa-35455	163	13	example	example	NOUN
cjfa-35455	163	14	this	this	DET
cjfa-35455	163	15	inquiry	inquiry	NOUN
cjfa-35455	163	16	stayed	stay	VERB
cjfa-35455	163	17	clear	clear	ADJ
cjfa-35455	163	18	.	.	PUNCT
cjfa-35455	164	1	in	in	ADP
cjfa-35455	164	2	any	any	DET
cjfa-35455	164	3	case	case	NOUN
cjfa-35455	164	4	,	,	PUNCT
cjfa-35455	164	5	various	various	ADJ
cjfa-35455	164	6	accounting	accounting	NOUN
cjfa-35455	164	7	scholastics	scholastic	NOUN
cjfa-35455	164	8	and	and	CCONJ
cjfa-35455	164	9	banks	bank	NOUN
cjfa-35455	164	10	financial	financial	ADJ
cjfa-35455	164	11	directors	director	NOUN
cjfa-35455	164	12	added	add	VERB
cjfa-35455	164	13	extraordinary	extraordinary	ADJ
cjfa-35455	164	14	bits	bit	NOUN
cjfa-35455	164	15	of	of	ADP
cjfa-35455	164	16	knowledge	knowledge	NOUN
cjfa-35455	164	17	.	.	PUNCT
cjfa-35455	165	1	one	one	NUM
cjfa-35455	165	2	bank	bank	NOUN
cjfa-35455	165	3	financial	financial	ADJ
cjfa-35455	165	4	director	director	NOUN
cjfa-35455	165	5	contended	contend	VERB
cjfa-35455	165	6	that	that	SCONJ
cjfa-35455	165	7	“	"	PUNCT
cjfa-35455	165	8	despite	despite	SCONJ
cjfa-35455	165	9	the	the	DET
cjfa-35455	165	10	fact	fact	NOUN
cjfa-35455	165	11	that	that	SCONJ
cjfa-35455	165	12	cost	cost	NOUN
cjfa-35455	165	13	of	of	ADP
cjfa-35455	165	14	change	change	NOUN
cjfa-35455	165	15	is	be	AUX
cjfa-35455	165	16	high	high	ADJ
cjfa-35455	165	17	interestingly	interestingly	ADV
cjfa-35455	165	18	,	,	PUNCT
cjfa-35455	165	19	if	if	SCONJ
cjfa-35455	165	20	universities	university	NOUN
cjfa-35455	165	21	are	be	AUX
cjfa-35455	165	22	prepared	prepare	VERB
cjfa-35455	165	23	towards	towards	ADP
cjfa-35455	165	24	ifrs	ifrs	NOUN
cjfa-35455	165	25	and	and	CCONJ
cjfa-35455	165	26	graduates	graduate	NOUN
cjfa-35455	165	27	have	have	VERB
cjfa-35455	165	28	both	both	CCONJ
cjfa-35455	165	29	specialized	specialized	ADJ
cjfa-35455	165	30	and	and	CCONJ
cjfa-35455	165	31	hypothetical	hypothetical	ADJ
cjfa-35455	165	32	information	information	NOUN
cjfa-35455	165	33	,	,	PUNCT
cjfa-35455	165	34	it	it	PRON
cjfa-35455	165	35	will	will	AUX
cjfa-35455	165	36	be	be	AUX
cjfa-35455	165	37	all	all	DET
cjfa-35455	165	38	the	the	DET
cjfa-35455	165	39	more	more	ADV
cjfa-35455	165	40	simple	simple	ADJ
cjfa-35455	165	41	,	,	PUNCT
cjfa-35455	165	42	”	"	PUNCT
cjfa-35455	165	43	an	an	DET
cjfa-35455	165	44	educator	educator	NOUN
cjfa-35455	165	45	in	in	ADP
cjfa-35455	165	46	accounting	accounting	NOUN
cjfa-35455	165	47	added	add	VERB
cjfa-35455	165	48	a	a	DET
cjfa-35455	165	49	remark	remark	NOUN
cjfa-35455	165	50	about	about	ADP
cjfa-35455	165	51	the	the	DET
cjfa-35455	165	52	administrative	administrative	ADJ
cjfa-35455	165	53	body	body	NOUN
cjfa-35455	165	54	ifrs	ifrs	PROPN
cjfa-35455	165	55	in	in	ADP
cjfa-35455	165	56	ethiopia	ethiopia	PROPN
cjfa-35455	165	57	,	,	PUNCT
cjfa-35455	165	58	table	table	NOUN
cjfa-35455	165	59	6	6	NUM
cjfa-35455	165	60	.	.	PUNCT
cjfa-35455	166	1	anova	anova	PROPN
cjfa-35455	166	2	…	…	PUNCT
cjfa-35455	166	3	empirical	empirical	ADJ
cjfa-35455	166	4	evidence	evidence	NOUN
cjfa-35455	166	5	of	of	ADP
cjfa-35455	166	6	the	the	DET
cjfa-35455	166	7	suitability	suitability	NOUN
cjfa-35455	166	8	of	of	ADP
cjfa-35455	166	9	ifrs	ifrs	PROPN
cjfa-35455	166	10	…	…	PUNCT
cjfa-35455	166	11	77	77	NUM
cjfa-35455	166	12	expressing	express	VERB
cjfa-35455	166	13	that	that	SCONJ
cjfa-35455	166	14	“	"	PUNCT
cjfa-35455	166	15	ethiopian	ethiopian	ADJ
cjfa-35455	166	16	accounting	accounting	NOUN
cjfa-35455	166	17	and	and	CCONJ
cjfa-35455	166	18	auditing	auditing	NOUN
cjfa-35455	166	19	board	board	NOUN
cjfa-35455	166	20	(	(	PUNCT
cjfa-35455	166	21	aabe	aabe	PROPN
cjfa-35455	166	22	)	)	PUNCT
cjfa-35455	166	23	has	have	AUX
cjfa-35455	166	24	limit	limit	VERB
cjfa-35455	166	25	issue	issue	NOUN
cjfa-35455	166	26	and	and	CCONJ
cjfa-35455	166	27	is	be	AUX
cjfa-35455	166	28	n’t	not	PART
cjfa-35455	166	29	satisfactorily	satisfactorily	ADV
cjfa-35455	166	30	set	set	VERB
cjfa-35455	166	31	up	up	ADP
cjfa-35455	166	32	to	to	PART
cjfa-35455	166	33	guide	guide	VERB
cjfa-35455	166	34	and	and	CCONJ
cjfa-35455	166	35	direct	direct	VERB
cjfa-35455	166	36	the	the	DET
cjfa-35455	166	37	execution	execution	NOUN
cjfa-35455	166	38	of	of	ADP
cjfa-35455	166	39	ifrs	ifrs	PROPN
cjfa-35455	166	40	.	.	PUNCT
cjfa-35455	167	1	moreover	moreover	ADV
cjfa-35455	167	2	,	,	PUNCT
cjfa-35455	167	3	there	there	PRON
cjfa-35455	167	4	is	be	VERB
cjfa-35455	167	5	absence	absence	NOUN
cjfa-35455	167	6	of	of	ADP
cjfa-35455	167	7	mindfulness	mindfulness	NOUN
cjfa-35455	167	8	on	on	ADP
cjfa-35455	167	9	the	the	DET
cjfa-35455	167	10	execution	execution	NOUN
cjfa-35455	167	11	interaction	interaction	NOUN
cjfa-35455	167	12	.	.	PUNCT
cjfa-35455	167	13	”	"	PUNCT
cjfa-35455	168	1	these	these	DET
cjfa-35455	168	2	remarks	remark	NOUN
cjfa-35455	168	3	recommend	recommend	VERB
cjfa-35455	168	4	that	that	PRON
cjfa-35455	168	5	to	to	PART
cjfa-35455	168	6	carry	carry	VERB
cjfa-35455	168	7	out	out	ADP
cjfa-35455	168	8	ifrs	ifrs	NOUN
cjfa-35455	168	9	adequately	adequately	ADV
cjfa-35455	168	10	in	in	ADP
cjfa-35455	168	11	various	various	ADJ
cjfa-35455	168	12	businesses	business	NOUN
cjfa-35455	168	13	in	in	ADP
cjfa-35455	168	14	ethiopia	ethiopia	PROPN
cjfa-35455	168	15	especially	especially	ADV
cjfa-35455	168	16	in	in	ADP
cjfa-35455	168	17	ethiopian	ethiopian	ADJ
cjfa-35455	168	18	banks	bank	NOUN
cjfa-35455	168	19	,	,	PUNCT
cjfa-35455	168	20	it	it	PRON
cjfa-35455	168	21	needs	need	VERB
cjfa-35455	168	22	joined	join	VERB
cjfa-35455	168	23	endeavors	endeavor	NOUN
cjfa-35455	168	24	to	to	PART
cjfa-35455	168	25	improve	improve	VERB
cjfa-35455	168	26	more	more	ADV
cjfa-35455	168	27	reasonable	reasonable	ADJ
cjfa-35455	168	28	eco	eco	NOUN
cjfa-35455	168	29	framework	framework	NOUN
cjfa-35455	168	30	in	in	ADP
cjfa-35455	168	31	ethiopia	ethiopia	PROPN
cjfa-35455	168	32	just	just	ADV
cjfa-35455	168	33	as	as	ADP
cjfa-35455	168	34	the	the	DET
cjfa-35455	168	35	sector	sector	NOUN
cjfa-35455	168	36	.	.	PUNCT
cjfa-35455	169	1	these	these	DET
cjfa-35455	169	2	remarks	remark	NOUN
cjfa-35455	169	3	are	be	AUX
cjfa-35455	169	4	steady	steady	ADJ
cjfa-35455	169	5	with	with	ADP
cjfa-35455	169	6	the	the	DET
cjfa-35455	169	7	measurable	measurable	ADJ
cjfa-35455	169	8	aftereffects	aftereffect	NOUN
cjfa-35455	169	9	of	of	ADP
cjfa-35455	169	10	this	this	DET
cjfa-35455	169	11	investigation	investigation	NOUN
cjfa-35455	169	12	:	:	PUNCT
cjfa-35455	169	13	execution	execution	NOUN
cjfa-35455	169	14	and	and	CCONJ
cjfa-35455	169	15	relevance	relevance	NOUN
cjfa-35455	169	16	of	of	ADP
cjfa-35455	169	17	ifrs	ifrs	PROPN
cjfa-35455	169	18	expect	expect	VERB
cjfa-35455	169	19	information	information	NOUN
cjfa-35455	169	20	to	to	PART
cjfa-35455	169	21	get	get	VERB
cjfa-35455	169	22	a	a	DET
cjfa-35455	169	23	large	large	ADJ
cjfa-35455	169	24	portion	portion	NOUN
cjfa-35455	169	25	of	of	ADP
cjfa-35455	169	26	its	its	PRON
cjfa-35455	169	27	advantages	advantage	NOUN
cjfa-35455	169	28	in	in	ADP
cjfa-35455	169	29	the	the	DET
cjfa-35455	169	30	business	business	NOUN
cjfa-35455	169	31	climate	climate	NOUN
cjfa-35455	169	32	all	all	ADV
cjfa-35455	169	33	around	around	ADP
cjfa-35455	169	34	the	the	DET
cjfa-35455	169	35	world	world	NOUN
cjfa-35455	169	36	and	and	CCONJ
cjfa-35455	169	37	in	in	ADP
cjfa-35455	169	38	the	the	DET
cjfa-35455	169	39	ethiopia	ethiopia	PROPN
cjfa-35455	169	40	banking	banking	PROPN
cjfa-35455	169	41	business	business	NOUN
cjfa-35455	169	42	climate	climate	NOUN
cjfa-35455	169	43	specifically	specifically	ADV
cjfa-35455	169	44	.	.	PUNCT
cjfa-35455	170	1	hence	hence	ADV
cjfa-35455	170	2	,	,	PUNCT
cjfa-35455	170	3	the	the	DET
cjfa-35455	170	4	open	open	ADJ
cjfa-35455	170	5	ended	end	VERB
cjfa-35455	170	6	answers	answer	NOUN
cjfa-35455	170	7	affirmed	affirm	VERB
cjfa-35455	170	8	the	the	DET
cjfa-35455	170	9	discoveries	discovery	NOUN
cjfa-35455	170	10	from	from	ADP
cjfa-35455	170	11	the	the	DET
cjfa-35455	170	12	shut	shut	NOUN
cjfa-35455	170	13	finished	finish	VERB
cjfa-35455	170	14	answers	answer	NOUN
cjfa-35455	170	15	.	.	PUNCT
cjfa-35455	170	16	 	 	SPACE
cjfa-35455	171	1	conclusions	conclusion	NOUN
cjfa-35455	171	2	this	this	DET
cjfa-35455	171	3	careful	careful	ADJ
cjfa-35455	171	4	investigation	investigation	NOUN
cjfa-35455	171	5	upholds	uphold	VERB
cjfa-35455	171	6	the	the	DET
cjfa-35455	171	7	appropriateness	appropriateness	NOUN
cjfa-35455	171	8	of	of	ADP
cjfa-35455	171	9	ifrs	ifrs	PROPN
cjfa-35455	171	10	for	for	ADP
cjfa-35455	171	11	banking	banking	NOUN
cjfa-35455	171	12	sector	sector	NOUN
cjfa-35455	171	13	in	in	ADP
cjfa-35455	171	14	ethiopia	ethiopia	PROPN
cjfa-35455	171	15	.	.	PUNCT
cjfa-35455	172	1	ifrs	ifrs	PROPN
cjfa-35455	172	2	gives	give	VERB
cjfa-35455	172	3	benefits	benefit	NOUN
cjfa-35455	172	4	to	to	ADP
cjfa-35455	172	5	the	the	DET
cjfa-35455	172	6	financial	financial	ADJ
cjfa-35455	172	7	sector	sector	NOUN
cjfa-35455	172	8	in	in	ADP
cjfa-35455	172	9	ethiopia	ethiopia	PROPN
cjfa-35455	172	10	,	,	PUNCT
cjfa-35455	172	11	standards	standard	NOUN
cjfa-35455	172	12	regardless	regardless	ADV
cjfa-35455	172	13	of	of	ADP
cjfa-35455	172	14	whether	whether	SCONJ
cjfa-35455	172	15	it	it	PRON
cjfa-35455	172	16	makes	make	VERB
cjfa-35455	172	17	banks	bank	NOUN
cjfa-35455	172	18	causing	cause	VERB
cjfa-35455	172	19	extra	extra	ADJ
cjfa-35455	172	20	significant	significant	ADJ
cjfa-35455	172	21	expenses	expense	NOUN
cjfa-35455	172	22	in	in	ADP
cjfa-35455	172	23	the	the	DET
cjfa-35455	172	24	reception	reception	NOUN
cjfa-35455	172	25	cycle	cycle	NOUN
cjfa-35455	172	26	.	.	PUNCT
cjfa-35455	173	1	also	also	ADV
cjfa-35455	173	2	,	,	PUNCT
cjfa-35455	173	3	this	this	DET
cjfa-35455	173	4	investigation	investigation	NOUN
cjfa-35455	173	5	proposes	propose	VERB
cjfa-35455	173	6	that	that	SCONJ
cjfa-35455	173	7	ifrs	ifrs	NOUN
cjfa-35455	173	8	combination	combination	NOUN
cjfa-35455	173	9	places	place	NOUN
cjfa-35455	173	10	without	without	ADP
cjfa-35455	173	11	logical	logical	ADJ
cjfa-35455	173	12	inconsistency	inconsistency	NOUN
cjfa-35455	173	13	with	with	ADP
cjfa-35455	173	14	ethiopian	ethiopian	ADJ
cjfa-35455	173	15	financial	financial	ADJ
cjfa-35455	173	16	laws	law	NOUN
cjfa-35455	173	17	and	and	CCONJ
cjfa-35455	173	18	corporate	corporate	ADJ
cjfa-35455	173	19	duty	duty	NOUN
cjfa-35455	173	20	.	.	PUNCT
cjfa-35455	174	1	in	in	ADP
cjfa-35455	174	2	addition	addition	NOUN
cjfa-35455	174	3	,	,	PUNCT
cjfa-35455	174	4	in	in	ADP
cjfa-35455	174	5	light	light	NOUN
cjfa-35455	174	6	of	of	ADP
cjfa-35455	174	7	the	the	DET
cjfa-35455	174	8	respondents	respondent	NOUN
cjfa-35455	174	9	’	’	PART
cjfa-35455	174	10	perspectives	perspective	NOUN
cjfa-35455	174	11	,	,	PUNCT
cjfa-35455	174	12	ifrs	ifrs	PROPN
cjfa-35455	174	13	is	be	AUX
cjfa-35455	174	14	reasonable	reasonable	ADJ
cjfa-35455	174	15	to	to	ADP
cjfa-35455	174	16	clients	client	NOUN
cjfa-35455	174	17	and	and	CCONJ
cjfa-35455	174	18	pertinently	pertinently	ADV
cjfa-35455	174	19	and	and	CCONJ
cjfa-35455	174	20	loyally	loyally	ADV
cjfa-35455	174	21	addresses	address	VERB
cjfa-35455	174	22	the	the	DET
cjfa-35455	174	23	fiscal	fiscal	ADJ
cjfa-35455	174	24	reports	report	NOUN
cjfa-35455	174	25	of	of	ADP
cjfa-35455	174	26	ethiopian	ethiopian	ADJ
cjfa-35455	174	27	banks	bank	NOUN
cjfa-35455	174	28	;	;	PUNCT
cjfa-35455	174	29	notwithstanding	notwithstanding	ADV
cjfa-35455	174	30	,	,	PUNCT
cjfa-35455	174	31	the	the	DET
cjfa-35455	174	32	execution	execution	NOUN
cjfa-35455	174	33	and	and	CCONJ
cjfa-35455	174	34	materialness	materialness	NOUN
cjfa-35455	174	35	of	of	ADP
cjfa-35455	174	36	ifrs	ifrs	PROPN
cjfa-35455	174	37	expect	expect	VERB
cjfa-35455	174	38	information	information	NOUN
cjfa-35455	174	39	to	to	PART
cjfa-35455	174	40	acquire	acquire	VERB
cjfa-35455	174	41	the	the	DET
cjfa-35455	174	42	greater	great	ADJ
cjfa-35455	174	43	part	part	NOUN
cjfa-35455	174	44	of	of	ADP
cjfa-35455	174	45	its	its	PRON
cjfa-35455	174	46	advantages	advantage	NOUN
cjfa-35455	174	47	and	and	CCONJ
cjfa-35455	174	48	benefits	benefit	NOUN
cjfa-35455	174	49	.	.	PUNCT
cjfa-35455	175	1	the	the	DET
cjfa-35455	175	2	respondents	respondent	NOUN
cjfa-35455	175	3	showed	show	VERB
cjfa-35455	175	4	that	that	SCONJ
cjfa-35455	175	5	scholastic	scholastic	ADJ
cjfa-35455	175	6	establishments	establishment	NOUN
cjfa-35455	175	7	have	have	AUX
cjfa-35455	175	8	not	not	PART
cjfa-35455	175	9	focused	focus	VERB
cjfa-35455	175	10	on	on	ADP
cjfa-35455	175	11	ifrs	ifrs	PROPN
cjfa-35455	175	12	in	in	ADP
cjfa-35455	175	13	their	their	PRON
cjfa-35455	175	14	accounting	accounting	NOUN
cjfa-35455	175	15	programs	program	NOUN
cjfa-35455	175	16	and	and	CCONJ
cjfa-35455	175	17	not	not	PART
cjfa-35455	175	18	given	give	VERB
cjfa-35455	175	19	this	this	DET
cjfa-35455	175	20	information	information	NOUN
cjfa-35455	175	21	to	to	ADP
cjfa-35455	175	22	the	the	DET
cjfa-35455	175	23	clients	client	NOUN
cjfa-35455	175	24	of	of	ADP
cjfa-35455	175	25	the	the	DET
cjfa-35455	175	26	budget	budget	NOUN
cjfa-35455	175	27	reports	report	NOUN
cjfa-35455	175	28	in	in	ADP
cjfa-35455	175	29	ethiopia	ethiopia	PROPN
cjfa-35455	175	30	.	.	PUNCT
cjfa-35455	176	1	by	by	ADP
cjfa-35455	176	2	and	and	CCONJ
cjfa-35455	176	3	large	large	ADJ
cjfa-35455	176	4	,	,	PUNCT
cjfa-35455	176	5	ifrs	ifrs	PROPN
cjfa-35455	176	6	has	have	VERB
cjfa-35455	176	7	all	all	DET
cjfa-35455	176	8	the	the	DET
cjfa-35455	176	9	earmarks	earmark	NOUN
cjfa-35455	176	10	of	of	ADP
cjfa-35455	176	11	being	be	AUX
cjfa-35455	176	12	appropriate	appropriate	ADJ
cjfa-35455	176	13	for	for	ADP
cjfa-35455	176	14	sub	sub	ADJ
cjfa-35455	176	15	-	-	ADJ
cjfa-35455	176	16	saharan	saharan	ADJ
cjfa-35455	176	17	financial	financial	ADJ
cjfa-35455	176	18	sector	sector	NOUN
cjfa-35455	176	19	all	all	ADV
cjfa-35455	176	20	in	in	ADP
cjfa-35455	176	21	all	all	DET
cjfa-35455	176	22	and	and	CCONJ
cjfa-35455	176	23	ethiopian	ethiopian	ADJ
cjfa-35455	176	24	financial	financial	ADJ
cjfa-35455	176	25	sector	sector	NOUN
cjfa-35455	176	26	specifically	specifically	ADV
cjfa-35455	176	27	.	.	PUNCT
cjfa-35455	177	1	this	this	DET
cjfa-35455	177	2	investigation	investigation	NOUN
cjfa-35455	177	3	has	have	VERB
cjfa-35455	177	4	critical	critical	ADJ
cjfa-35455	177	5	ramifications	ramification	NOUN
cjfa-35455	177	6	for	for	ADP
cjfa-35455	177	7	accounting	accounting	NOUN
cjfa-35455	177	8	controllers	controller	NOUN
cjfa-35455	177	9	in	in	ADP
cjfa-35455	177	10	ethiopia	ethiopia	PROPN
cjfa-35455	177	11	and	and	CCONJ
cjfa-35455	177	12	for	for	ADP
cjfa-35455	177	13	banking	banking	NOUN
cjfa-35455	177	14	sector	sector	NOUN
cjfa-35455	177	15	specifically	specifically	ADV
cjfa-35455	177	16	by	by	ADP
cjfa-35455	177	17	giving	give	VERB
cjfa-35455	177	18	experiences	experience	NOUN
cjfa-35455	177	19	into	into	ADP
cjfa-35455	177	20	the	the	DET
cjfa-35455	177	21	appropriateness	appropriateness	NOUN
cjfa-35455	177	22	of	of	ADP
cjfa-35455	177	23	ifrs	ifrs	PROPN
cjfa-35455	177	24	and	and	CCONJ
cjfa-35455	177	25	its	its	PRON
cjfa-35455	177	26	effect	effect	NOUN
cjfa-35455	177	27	on	on	ADP
cjfa-35455	177	28	degree	degree	NOUN
cjfa-35455	177	29	of	of	ADP
cjfa-35455	177	30	financial	financial	ADJ
cjfa-35455	177	31	revealing	revealing	ADJ
cjfa-35455	177	32	and	and	CCONJ
cjfa-35455	177	33	exposures	exposure	NOUN
cjfa-35455	177	34	,	,	PUNCT
cjfa-35455	177	35	nature	nature	NOUN
cjfa-35455	177	36	of	of	ADP
cjfa-35455	177	37	financial	financial	ADJ
cjfa-35455	177	38	detailing	detailing	NOUN
cjfa-35455	177	39	and	and	CCONJ
cjfa-35455	177	40	revelations	revelation	NOUN
cjfa-35455	177	41	and	and	CCONJ
cjfa-35455	177	42	corporate	corporate	ADJ
cjfa-35455	177	43	administration	administration	NOUN
cjfa-35455	177	44	.	.	PUNCT
cjfa-35455	178	1	moreover	moreover	ADV
cjfa-35455	178	2	,	,	PUNCT
cjfa-35455	178	3	the	the	DET
cjfa-35455	178	4	aftereffects	aftereffect	NOUN
cjfa-35455	178	5	of	of	ADP
cjfa-35455	178	6	this	this	DET
cjfa-35455	178	7	paper	paper	NOUN
cjfa-35455	178	8	can	can	AUX
cjfa-35455	178	9	help	help	VERB
cjfa-35455	178	10	different	different	ADJ
cjfa-35455	178	11	controllers	controller	NOUN
cjfa-35455	178	12	in	in	ADP
cjfa-35455	178	13	the	the	DET
cjfa-35455	178	14	district	district	NOUN
cjfa-35455	178	15	create	create	VERB
cjfa-35455	178	16	accounting	accounting	NOUN
cjfa-35455	178	17	standards	standard	NOUN
cjfa-35455	178	18	that	that	PRON
cjfa-35455	178	19	adjust	adjust	VERB
cjfa-35455	178	20	their	their	PRON
cjfa-35455	178	21	laws	law	NOUN
cjfa-35455	178	22	to	to	ADP
cjfa-35455	178	23	the	the	DET
cjfa-35455	178	24	significant	significant	ADJ
cjfa-35455	178	25	elements	element	NOUN
cjfa-35455	178	26	influencing	influence	VERB
cjfa-35455	178	27	the	the	DET
cjfa-35455	178	28	reasonableness	reasonableness	NOUN
cjfa-35455	178	29	of	of	ADP
cjfa-35455	178	30	ifrs	ifrs	PROPN
cjfa-35455	178	31	.	.	PUNCT
cjfa-35455	179	1	certain	certain	ADJ
cjfa-35455	179	2	constraints	constraint	NOUN
cjfa-35455	179	3	of	of	ADP
cjfa-35455	179	4	the	the	DET
cjfa-35455	179	5	current	current	ADJ
cjfa-35455	179	6	investigation	investigation	NOUN
cjfa-35455	179	7	should	should	AUX
cjfa-35455	179	8	be	be	AUX
cjfa-35455	179	9	recognized	recognize	VERB
cjfa-35455	179	10	.	.	PUNCT
cjfa-35455	180	1	in	in	ADP
cjfa-35455	180	2	the	the	DET
cjfa-35455	180	3	first	first	ADJ
cjfa-35455	180	4	place	place	NOUN
cjfa-35455	180	5	,	,	PUNCT
cjfa-35455	180	6	the	the	DET
cjfa-35455	180	7	ethiopian	ethiopian	ADJ
cjfa-35455	180	8	finandawit	finandawit	PROPN
cjfa-35455	180	9	tadesse	tadesse	PROPN
cjfa-35455	180	10	tiruneh78	tiruneh78	PROPN
cjfa-35455	180	11	cial	cial	PROPN
cjfa-35455	180	12	sector	sector	NOUN
cjfa-35455	180	13	association	association	NOUN
cjfa-35455	180	14	culture	culture	NOUN
cjfa-35455	180	15	factor	factor	NOUN
cjfa-35455	180	16	was	be	AUX
cjfa-35455	180	17	not	not	PART
cjfa-35455	180	18	tended	tend	VERB
cjfa-35455	180	19	to	to	ADP
cjfa-35455	180	20	in	in	ADP
cjfa-35455	180	21	this	this	DET
cjfa-35455	180	22	investigation	investigation	NOUN
cjfa-35455	180	23	.	.	PUNCT
cjfa-35455	181	1	second	second	ADJ
cjfa-35455	181	2	,	,	PUNCT
cjfa-35455	181	3	this	this	DET
cjfa-35455	181	4	exploration	exploration	NOUN
cjfa-35455	181	5	utilized	utilize	VERB
cjfa-35455	181	6	a	a	DET
cjfa-35455	181	7	poll	poll	ADJ
cjfa-35455	181	8	overview	overview	NOUN
cjfa-35455	181	9	to	to	PART
cjfa-35455	181	10	analyze	analyze	VERB
cjfa-35455	181	11	the	the	DET
cjfa-35455	181	12	appropriateness	appropriateness	NOUN
cjfa-35455	181	13	of	of	ADP
cjfa-35455	181	14	ifrs	ifrs	PROPN
cjfa-35455	181	15	for	for	ADP
cjfa-35455	181	16	banking	banking	NOUN
cjfa-35455	181	17	sector	sector	NOUN
cjfa-35455	181	18	in	in	ADP
cjfa-35455	181	19	ethiopia	ethiopia	PROPN
cjfa-35455	181	20	,	,	PUNCT
cjfa-35455	181	21	and	and	CCONJ
cjfa-35455	181	22	there	there	PRON
cjfa-35455	181	23	is	be	VERB
cjfa-35455	181	24	a	a	DET
cjfa-35455	181	25	danger	danger	NOUN
cjfa-35455	181	26	that	that	SCONJ
cjfa-35455	181	27	a	a	DET
cjfa-35455	181	28	portion	portion	NOUN
cjfa-35455	181	29	of	of	ADP
cjfa-35455	181	30	the	the	DET
cjfa-35455	181	31	assertions	assertion	NOUN
cjfa-35455	181	32	were	be	AUX
cjfa-35455	181	33	not	not	PART
cjfa-35455	181	34	perceived	perceive	VERB
cjfa-35455	181	35	enough	enough	ADV
cjfa-35455	181	36	by	by	ADP
cjfa-35455	181	37	the	the	DET
cjfa-35455	181	38	respondents	respondent	NOUN
cjfa-35455	181	39	.	.	PUNCT
cjfa-35455	182	1	be	be	AUX
cjfa-35455	182	2	that	that	SCONJ
cjfa-35455	182	3	as	as	SCONJ
cjfa-35455	182	4	it	it	PRON
cjfa-35455	182	5	may	may	AUX
cjfa-35455	182	6	,	,	PUNCT
cjfa-35455	182	7	such	such	ADJ
cjfa-35455	182	8	mistaken	mistaken	ADJ
cjfa-35455	182	9	assumptions	assumption	NOUN
cjfa-35455	182	10	were	be	AUX
cjfa-35455	182	11	limited	limit	VERB
cjfa-35455	182	12	by	by	ADP
cjfa-35455	182	13	giving	give	VERB
cjfa-35455	182	14	clear	clear	ADJ
cjfa-35455	182	15	and	and	CCONJ
cjfa-35455	182	16	succinct	succinct	ADJ
cjfa-35455	182	17	explanations	explanation	NOUN
cjfa-35455	182	18	and	and	CCONJ
cjfa-35455	182	19	,	,	PUNCT
cjfa-35455	182	20	when	when	SCONJ
cjfa-35455	182	21	fundamental	fundamental	ADJ
cjfa-35455	182	22	,	,	PUNCT
cjfa-35455	182	23	explaining	explain	VERB
cjfa-35455	182	24	the	the	DET
cjfa-35455	182	25	study	study	NOUN
cjfa-35455	182	26	to	to	ADP
cjfa-35455	182	27	certain	certain	ADJ
cjfa-35455	182	28	respondents	respondent	NOUN
cjfa-35455	182	29	via	via	ADP
cjfa-35455	182	30	telephone	telephone	NOUN
cjfa-35455	182	31	.	.	PUNCT
cjfa-35455	182	32	 	 	SPACE
cjfa-35455	183	1	references	reference	NOUN
cjfa-35455	183	2	africa	africa	PROPN
cjfa-35455	183	3	development	development	PROPN
cjfa-35455	183	4	bank	bank	PROPN
cjfa-35455	183	5	(	(	PUNCT
cjfa-35455	183	6	adb	adb	PROPN
cjfa-35455	183	7	)	)	PUNCT
cjfa-35455	183	8	(	(	PUNCT
cjfa-35455	183	9	2020	2020	NUM
cjfa-35455	183	10	)	)	PUNCT
cjfa-35455	183	11	.	.	PUNCT
cjfa-35455	184	1	african	african	ADJ
cjfa-35455	184	2	economic	economic	ADJ
cjfa-35455	184	3	outlook	outlook	NOUN
cjfa-35455	184	4	2020	2020	NUM
cjfa-35455	184	5	,	,	PUNCT
cjfa-35455	184	6	https://www	https://www	PROPN
cjfa-35455	184	7	.	.	PUNCT
cjfa-35455	185	1	afdb.org/en/knowledge/publications/african-economic-outlook	afdb.org/en/knowledge/publications/african-economic-outlook	PROPN
cjfa-35455	185	2	.	.	PUNCT
cjfa-35455	186	1	barth	barth	PROPN
cjfa-35455	186	2	,	,	PUNCT
cjfa-35455	186	3	m.e	m.e	PROPN
cjfa-35455	186	4	.	.	PROPN
cjfa-35455	186	5	(	(	PUNCT
cjfa-35455	186	6	2008	2008	NUM
cjfa-35455	186	7	)	)	PUNCT
cjfa-35455	186	8	.	.	PUNCT
cjfa-35455	187	1	global	global	ADJ
cjfa-35455	187	2	financial	financial	ADJ
cjfa-35455	187	3	reporting	reporting	NOUN
cjfa-35455	187	4	:	:	PUNCT
cjfa-35455	187	5	implications	implication	NOUN
cjfa-35455	187	6	for	for	ADP
cjfa-35455	187	7	us	we	PRON
cjfa-35455	187	8	.	.	PUNCT
cjfa-35455	188	1	the	the	DET
cjfa-35455	188	2	accounting	accounting	NOUN
cjfa-35455	188	3	review	review	NOUN
cjfa-35455	188	4	,	,	PUNCT
cjfa-35455	188	5	83(5	83(5	NUM
cjfa-35455	188	6	)	)	PUNCT
cjfa-35455	188	7	,	,	PUNCT
cjfa-35455	188	8	1159	1159	NUM
cjfa-35455	188	9	-	-	SYM
cjfa-35455	188	10	1179	1179	NUM
cjfa-35455	188	11	.	.	PUNCT
cjfa-35455	189	1	benjamin	benjamin	PROPN
cjfa-35455	189	2	,	,	PUNCT
cjfa-35455	189	3	j.j	j.j	PROPN
cjfa-35455	189	4	.	.	PROPN
cjfa-35455	189	5	,	,	PUNCT
cjfa-35455	189	6	&	&	CCONJ
cjfa-35455	189	7	stanga	stanga	PROPN
cjfa-35455	189	8	,	,	PUNCT
cjfa-35455	189	9	k.g	k.g	PROPN
cjfa-35455	189	10	.	.	PROPN
cjfa-35455	189	11	(	(	PUNCT
cjfa-35455	189	12	1977	1977	NUM
cjfa-35455	189	13	)	)	PUNCT
cjfa-35455	189	14	.	.	PUNCT
cjfa-35455	190	1	differences	difference	NOUN
cjfa-35455	190	2	in	in	ADP
cjfa-35455	190	3	disclosure	disclosure	NOUN
cjfa-35455	190	4	needs	need	NOUN
cjfa-35455	190	5	of	of	ADP
cjfa-35455	190	6	major	major	ADJ
cjfa-35455	190	7	users	user	NOUN
cjfa-35455	190	8	of	of	ADP
cjfa-35455	190	9	major	major	ADJ
cjfa-35455	190	10	financial	financial	ADJ
cjfa-35455	190	11	statements	statement	NOUN
cjfa-35455	190	12	.	.	PUNCT
cjfa-35455	191	1	accounting	accounting	NOUN
cjfa-35455	191	2	and	and	CCONJ
cjfa-35455	191	3	business	business	NOUN
cjfa-35455	191	4	research	research	NOUN
cjfa-35455	191	5	,	,	PUNCT
cjfa-35455	191	6	7(27	7(27	NUM
cjfa-35455	191	7	)	)	PUNCT
cjfa-35455	191	8	,	,	PUNCT
cjfa-35455	191	9	187	187	NUM
cjfa-35455	191	10	-	-	SYM
cjfa-35455	191	11	192	192	NUM
cjfa-35455	191	12	.	.	PUNCT
cjfa-35455	192	1	http://dx.doi.org/10.1080/00014788.1977.9728702	http://dx.doi.org/10.1080/00014788.1977.9728702	NOUN
cjfa-35455	192	2	.	.	PUNCT
cjfa-35455	193	1	callao	callao	PROPN
cjfa-35455	193	2	,	,	PUNCT
cjfa-35455	193	3	s.	s.	PROPN
cjfa-35455	193	4	,	,	PUNCT
cjfa-35455	193	5	jarne	jarne	PROPN
cjfa-35455	193	6	,	,	PUNCT
cjfa-35455	193	7	j.i	j.i	PROPN
cjfa-35455	193	8	.	.	PROPN
cjfa-35455	193	9	,	,	PUNCT
cjfa-35455	193	10	&	&	CCONJ
cjfa-35455	193	11	laínez	laínez	PROPN
cjfa-35455	193	12	,	,	PUNCT
cjfa-35455	193	13	j.a	j.a	PROPN
cjfa-35455	193	14	.	.	PROPN
cjfa-35455	193	15	(	(	PUNCT
cjfa-35455	193	16	2007	2007	NUM
cjfa-35455	193	17	)	)	PUNCT
cjfa-35455	193	18	,	,	PUNCT
cjfa-35455	193	19	adoption	adoption	NOUN
cjfa-35455	193	20	of	of	ADP
cjfa-35455	193	21	ifrs	ifrs	PROPN
cjfa-35455	193	22	in	in	ADP
cjfa-35455	193	23	spain	spain	PROPN
cjfa-35455	193	24	:	:	PUNCT
cjfa-35455	193	25	effect	effect	NOUN
cjfa-35455	193	26	on	on	ADP
cjfa-35455	193	27	the	the	DET
cjfa-35455	193	28	comparability	comparability	NOUN
cjfa-35455	193	29	and	and	CCONJ
cjfa-35455	193	30	relevance	relevance	NOUN
cjfa-35455	193	31	of	of	ADP
cjfa-35455	193	32	financial	financial	ADJ
cjfa-35455	193	33	reporting	reporting	NOUN
cjfa-35455	193	34	.	.	PUNCT
cjfa-35455	194	1	journal	journal	NOUN
cjfa-35455	194	2	of	of	ADP
cjfa-35455	194	3	international	international	ADJ
cjfa-35455	194	4	accounting	accounting	NOUN
cjfa-35455	194	5	,	,	PUNCT
cjfa-35455	194	6	auditing	auditing	NOUN
cjfa-35455	194	7	and	and	CCONJ
cjfa-35455	194	8	taxation	taxation	NOUN
cjfa-35455	194	9	,	,	PUNCT
cjfa-35455	194	10	16(2	16(2	NUM
cjfa-35455	194	11	)	)	PUNCT
cjfa-35455	194	12	,	,	PUNCT
cjfa-35455	194	13	148	148	NUM
cjfa-35455	194	14	-	-	SYM
cjfa-35455	194	15	178	178	NUM
cjfa-35455	194	16	.	.	PUNCT
cjfa-35455	195	1	christian	christian	PROPN
cjfa-35455	195	2	,	,	PUNCT
cjfa-35455	195	3	c.	c.	PROPN
cjfa-35455	195	4	,	,	PUNCT
cjfa-35455	195	5	&	&	CCONJ
cjfa-35455	195	6	kohlmeyer	kohlmeyer	PROPN
cjfa-35455	195	7	,	,	PUNCT
cjfa-35455	195	8	j.m	j.m	PROPN
cjfa-35455	195	9	.	.	PROPN
cjfa-35455	195	10	,	,	PUNCT
cjfa-35455	195	11	iii	iii	PROPN
cjfa-35455	195	12	.	.	PUNCT
cjfa-35455	195	13	(	(	PUNCT
cjfa-35455	195	14	2009	2009	NUM
cjfa-35455	195	15	)	)	PUNCT
cjfa-35455	195	16	.	.	PUNCT
cjfa-35455	196	1	u.s	u.s	PROPN
cjfa-35455	196	2	.	.	PROPN
cjfa-35455	196	3	adoption	adoption	NOUN
cjfa-35455	196	4	of	of	ADP
cjfa-35455	196	5	international	international	ADJ
cjfa-35455	196	6	accounting	accounting	NOUN
cjfa-35455	196	7	standards	standard	NOUN
cjfa-35455	196	8	:	:	PUNCT
cjfa-35455	196	9	why	why	SCONJ
cjfa-35455	196	10	now	now	ADV
cjfa-35455	196	11	?	?	PUNCT
cjfa-35455	197	1	commercial	commercial	ADJ
cjfa-35455	197	2	lending	lending	NOUN
cjfa-35455	197	3	review	review	NOUN
cjfa-35455	197	4	,	,	PUNCT
cjfa-35455	197	5	8	8	NUM
cjfa-35455	197	6	-	-	SYM
cjfa-35455	197	7	13	13	NUM
cjfa-35455	197	8	.	.	PUNCT
cjfa-35455	198	1	elias	elias	PROPN
cjfa-35455	198	2	,	,	PUNCT
cjfa-35455	198	3	n.	n.	PROPN
cjfa-35455	198	4	(	(	PUNCT
cjfa-35455	198	5	2012	2012	NUM
cjfa-35455	198	6	)	)	PUNCT
cjfa-35455	198	7	.	.	PUNCT
cjfa-35455	199	1	discussion	discussion	NOUN
cjfa-35455	199	2	of	of	ADP
cjfa-35455	199	3	the	the	DET
cjfa-35455	199	4	impact	impact	NOUN
cjfa-35455	199	5	of	of	ADP
cjfa-35455	199	6	mandatory	mandatory	ADJ
cjfa-35455	199	7	ifrs	ifrs	NOUN
cjfa-35455	199	8	adoption	adoption	NOUN
cjfa-35455	199	9	on	on	ADP
cjfa-35455	199	10	accounting	accounting	NOUN
cjfa-35455	199	11	quality	quality	NOUN
cjfa-35455	199	12	:	:	PUNCT
cjfa-35455	199	13	evidence	evidence	NOUN
cjfa-35455	199	14	from	from	ADP
cjfa-35455	199	15	australia	australia	PROPN
cjfa-35455	199	16	.	.	PUNCT
cjfa-35455	200	1	journal	journal	PROPN
cjfa-35455	200	2	of	of	ADP
cjfa-35455	200	3	international	international	ADJ
cjfa-35455	200	4	accounting	accounting	NOUN
cjfa-35455	200	5	research	research	NOUN
cjfa-35455	200	6	,	,	PUNCT
cjfa-35455	200	7	11(1	11(1	NUM
cjfa-35455	200	8	)	)	PUNCT
cjfa-35455	200	9	,	,	PUNCT
cjfa-35455	200	10	147	147	NUM
cjfa-35455	200	11	-	-	SYM
cjfa-35455	200	12	154	154	NUM
cjfa-35455	200	13	.	.	PUNCT
cjfa-35455	201	1	ethiopian	ethiopian	ADJ
cjfa-35455	201	2	government	government	NOUN
cjfa-35455	201	3	(	(	PUNCT
cjfa-35455	201	4	2014	2014	NUM
cjfa-35455	201	5	)	)	PUNCT
cjfa-35455	201	6	.	.	PUNCT
cjfa-35455	202	1	a	a	DET
cjfa-35455	202	2	proclamation	proclamation	NOUN
cjfa-35455	202	3	to	to	PART
cjfa-35455	202	4	provide	provide	VERB
cjfa-35455	202	5	for	for	ADP
cjfa-35455	202	6	financial	financial	ADJ
cjfa-35455	202	7	reporting	reporting	NOUN
cjfa-35455	202	8	,	,	PUNCT
cjfa-35455	202	9	proclamation	proclamation	NOUN
cjfa-35455	202	10	no	no	PROPN
cjfa-35455	202	11	.	.	PROPN
cjfa-35455	202	12	847/2014	847/2014	NUM
cjfa-35455	202	13	.	.	PUNCT
cjfa-35455	203	1	federal	federal	ADJ
cjfa-35455	203	2	negarit	negarit	PROPN
cjfa-35455	203	3	gazette	gazette	PROPN
cjfa-35455	203	4	,	,	PUNCT
cjfa-35455	203	5	20th	20th	ADJ
cjfa-35455	203	6	year	year	NOUN
cjfa-35455	203	7	,	,	PUNCT
cjfa-35455	203	8	no	no	INTJ
cjfa-35455	203	9	.	.	PROPN
cjfa-35455	203	10	81	81	NUM
cjfa-35455	203	11	,	,	PUNCT
cjfa-35455	203	12	addis	addis	PROPN
cjfa-35455	203	13	ababa	ababa	PROPN
cjfa-35455	203	14	,	,	PUNCT
cjfa-35455	203	15	december	december	PROPN
cjfa-35455	203	16	,	,	PUNCT
cjfa-35455	203	17	7714	7714	NUM
cjfa-35455	203	18	.	.	PUNCT
cjfa-35455	204	1	gordon	gordon	PROPN
cjfa-35455	204	2	,	,	PUNCT
cjfa-35455	204	3	e.a	e.a	PROPN
cjfa-35455	204	4	.	.	PROPN
cjfa-35455	204	5	(	(	PUNCT
cjfa-35455	204	6	2008	2008	NUM
cjfa-35455	204	7	)	)	PUNCT
cjfa-35455	204	8	.	.	PUNCT
cjfa-35455	205	1	sustainability	sustainability	NOUN
cjfa-35455	205	2	in	in	ADP
cjfa-35455	205	3	global	global	ADJ
cjfa-35455	205	4	financial	financial	ADJ
cjfa-35455	205	5	reporting	reporting	NOUN
cjfa-35455	205	6	and	and	CCONJ
cjfa-35455	205	7	innovation	innovation	NOUN
cjfa-35455	205	8	in	in	ADP
cjfa-35455	205	9	institutions	institution	NOUN
cjfa-35455	205	10	.	.	PUNCT
cjfa-35455	206	1	accounting	accounting	NOUN
cjfa-35455	206	2	research	research	PROPN
cjfa-35455	206	3	journal	journal	NOUN
cjfa-35455	206	4	,	,	PUNCT
cjfa-35455	206	5	21(3	21(3	NUM
cjfa-35455	206	6	)	)	PUNCT
cjfa-35455	206	7	,	,	PUNCT
cjfa-35455	206	8	231	231	NUM
cjfa-35455	206	9	-	-	SYM
cjfa-35455	206	10	238	238	NUM
cjfa-35455	206	11	.	.	PUNCT
cjfa-35455	207	1	http://doi	http://doi	X
cjfa-35455	207	2	.	.	PROPN
cjfa-35455	207	3	org/10.1108/10309610810922486	org/10.1108/10309610810922486	PROPN
cjfa-35455	207	4	.	.	PUNCT
cjfa-35455	208	1	houqe	houqe	PROPN
cjfa-35455	208	2	,	,	PUNCT
cjfa-35455	208	3	m.	m.	NOUN
cjfa-35455	208	4	,	,	PUNCT
cjfa-35455	208	5	&	&	CCONJ
cjfa-35455	208	6	monem	monem	PROPN
cjfa-35455	208	7	,	,	PUNCT
cjfa-35455	208	8	r.	r.	PROPN
cjfa-35455	208	9	(	(	PUNCT
cjfa-35455	208	10	2016	2016	NUM
cjfa-35455	208	11	)	)	PUNCT
cjfa-35455	208	12	.	.	PUNCT
cjfa-35455	209	1	ifrs	ifrs	PROPN
cjfa-35455	209	2	adoption	adoption	NOUN
cjfa-35455	209	3	,	,	PUNCT
cjfa-35455	209	4	extent	extent	NOUN
cjfa-35455	209	5	of	of	ADP
cjfa-35455	209	6	disclosure	disclosure	NOUN
cjfa-35455	209	7	,	,	PUNCT
cjfa-35455	209	8	and	and	CCONJ
cjfa-35455	209	9	perceived	perceive	VERB
cjfa-35455	209	10	corruption	corruption	NOUN
cjfa-35455	209	11	:	:	PUNCT
cjfa-35455	209	12	a	a	DET
cjfa-35455	209	13	cross	cross	ADJ
cjfa-35455	209	14	-	-	ADJ
cjfa-35455	209	15	country	country	ADJ
cjfa-35455	209	16	study	study	NOUN
cjfa-35455	209	17	.	.	PUNCT
cjfa-35455	210	1	the	the	DET
cjfa-35455	210	2	international	international	ADJ
cjfa-35455	210	3	journal	journal	NOUN
cjfa-35455	210	4	of	of	ADP
cjfa-35455	210	5	accounting	accounting	NOUN
cjfa-35455	210	6	,	,	PUNCT
cjfa-35455	210	7	51(3	51(3	NUM
cjfa-35455	210	8	)	)	PUNCT
cjfa-35455	210	9	,	,	PUNCT
cjfa-35455	210	10	363-	363-	NUM
cjfa-35455	210	11	 	 	SPACE
cjfa-35455	210	12	378	378	NUM
cjfa-35455	210	13	.	.	PUNCT
cjfa-35455	211	1	http://dx.doi.org/10.1016/j.intacc.2016.07.002	http://dx.doi.org/10.1016/j.intacc.2016.07.002	NOUN
cjfa-35455	211	2	.	.	PUNCT
cjfa-35455	212	1	international	international	ADJ
cjfa-35455	212	2	accounting	accounting	NOUN
cjfa-35455	212	3	standards	standard	NOUN
cjfa-35455	212	4	board	board	NOUN
cjfa-35455	212	5	(	(	PUNCT
cjfa-35455	212	6	iasb	iasb	PROPN
cjfa-35455	212	7	)	)	PUNCT
cjfa-35455	212	8	(	(	PUNCT
cjfa-35455	212	9	2010	2010	NUM
cjfa-35455	212	10	)	)	PUNCT
cjfa-35455	212	11	.	.	PUNCT
cjfa-35455	213	1	conceptual	conceptual	ADJ
cjfa-35455	213	2	framework	framework	NOUN
cjfa-35455	213	3	for	for	ADP
cjfa-35455	213	4	financial	financial	ADJ
cjfa-35455	213	5	reporting	reporting	NOUN
cjfa-35455	213	6	(	(	PUNCT
cjfa-35455	213	7	the	the	DET
cjfa-35455	213	8	ifrs	ifrs	PROPN
cjfa-35455	213	9	framework	framework	NOUN
cjfa-35455	213	10	)	)	PUNCT
cjfa-35455	213	11	.	.	PUNCT
cjfa-35455	214	1	london	london	PROPN
cjfa-35455	214	2	:	:	PUNCT
cjfa-35455	214	3	international	international	ADJ
cjfa-35455	214	4	accounting	accounting	NOUN
cjfa-35455	214	5	standards	standard	NOUN
cjfa-35455	214	6	board	board	NOUN
cjfa-35455	214	7	.	.	PUNCT
cjfa-35455	215	1	international	international	ADJ
cjfa-35455	215	2	accounting	accounting	NOUN
cjfa-35455	215	3	standards	standards	PROPN
cjfa-35455	215	4	committee	committee	PROPN
cjfa-35455	215	5	(	(	PUNCT
cjfa-35455	215	6	iasc	iasc	PROPN
cjfa-35455	215	7	)	)	PUNCT
cjfa-35455	215	8	(	(	PUNCT
cjfa-35455	215	9	1989	1989	NUM
cjfa-35455	215	10	)	)	PUNCT
cjfa-35455	215	11	.	.	PUNCT
cjfa-35455	216	1	the	the	DET
cjfa-35455	216	2	iasc	iasc	PROPN
cjfa-35455	216	3	framework	framework	PROPN
cjfa-35455	216	4	:	:	PUNCT
cjfa-35455	216	5	framework	framework	NOUN
cjfa-35455	216	6	for	for	ADP
cjfa-35455	216	7	the	the	DET
cjfa-35455	216	8	preparation	preparation	NOUN
cjfa-35455	216	9	and	and	CCONJ
cjfa-35455	216	10	presentation	presentation	NOUN
cjfa-35455	216	11	of	of	ADP
cjfa-35455	216	12	financial	financial	ADJ
cjfa-35455	216	13	statements	statement	NOUN
cjfa-35455	216	14	.	.	PUNCT
cjfa-35455	217	1	london	london	PROPN
cjfa-35455	217	2	:	:	PUNCT
cjfa-35455	217	3	international	international	ADJ
cjfa-35455	217	4	accounting	accounting	NOUN
cjfa-35455	217	5	standards	standard	NOUN
cjfa-35455	217	6	committee	committee	NOUN
cjfa-35455	217	7	.	.	PUNCT
cjfa-35455	218	1	empirical	empirical	ADJ
cjfa-35455	218	2	evidence	evidence	NOUN
cjfa-35455	218	3	of	of	ADP
cjfa-35455	218	4	the	the	DET
cjfa-35455	218	5	suitability	suitability	NOUN
cjfa-35455	218	6	of	of	ADP
cjfa-35455	218	7	ifrs	ifrs	PROPN
cjfa-35455	218	8	…	…	SYM
cjfa-35455	218	9	79	79	NUM
cjfa-35455	218	10	jermakowicz	jermakowicz	NOUN
cjfa-35455	218	11	,	,	PUNCT
cjfa-35455	218	12	e.k	e.k	PROPN
cjfa-35455	218	13	.	.	PROPN
cjfa-35455	218	14	,	,	PUNCT
cjfa-35455	218	15	&	&	CCONJ
cjfa-35455	218	16	gornik	gornik	PROPN
cjfa-35455	218	17	-	-	PUNCT
cjfa-35455	218	18	tomaszewski	tomaszewski	ADJ
cjfa-35455	218	19	,	,	PUNCT
cjfa-35455	218	20	s.	s.	PROPN
cjfa-35455	218	21	(	(	PUNCT
cjfa-35455	218	22	2006	2006	NUM
cjfa-35455	218	23	)	)	PUNCT
cjfa-35455	218	24	.	.	PUNCT
cjfa-35455	219	1	implementing	implement	VERB
cjfa-35455	219	2	ifrs	ifrs	PROPN
cjfa-35455	219	3	from	from	ADP
cjfa-35455	219	4	the	the	DET
cjfa-35455	219	5	perspective	perspective	NOUN
cjfa-35455	219	6	of	of	ADP
cjfa-35455	219	7	eu	eu	PROPN
cjfa-35455	219	8	publicly	publicly	ADV
cjfa-35455	219	9	traded	trade	VERB
cjfa-35455	219	10	companies	company	NOUN
cjfa-35455	219	11	.	.	PUNCT
cjfa-35455	220	1	journal	journal	PROPN
cjfa-35455	220	2	of	of	ADP
cjfa-35455	220	3	international	international	ADJ
cjfa-35455	220	4	accounting	accounting	NOUN
cjfa-35455	220	5	,	,	PUNCT
cjfa-35455	220	6	auditing	auditing	NOUN
cjfa-35455	220	7	and	and	CCONJ
cjfa-35455	220	8	taxation	taxation	NOUN
cjfa-35455	220	9	,	,	PUNCT
cjfa-35455	220	10	15(2	15(2	NUM
cjfa-35455	220	11	)	)	PUNCT
cjfa-35455	220	12	,	,	PUNCT
cjfa-35455	220	13	170	170	NUM
cjfa-35455	220	14	-	-	SYM
cjfa-35455	220	15	196	196	NUM
cjfa-35455	220	16	.	.	PUNCT
cjfa-35455	221	1	http://dx.doi.org/10.1016/j.intaccaudtax.2006.08.003	http://dx.doi.org/10.1016/j.intaccaudtax.2006.08.003	PROPN
cjfa-35455	221	2	.	.	PUNCT
cjfa-35455	222	1	leuz	leuz	PROPN
cjfa-35455	222	2	,	,	PUNCT
cjfa-35455	222	3	c.	c.	PROPN
cjfa-35455	222	4	(	(	PUNCT
cjfa-35455	222	5	2003	2003	NUM
cjfa-35455	222	6	)	)	PUNCT
cjfa-35455	222	7	.	.	PUNCT
cjfa-35455	223	1	ias	ias	PROPN
cjfa-35455	223	2	versus	versus	ADP
cjfa-35455	223	3	us	us	PROPN
cjfa-35455	223	4	gaap	gaap	PROPN
cjfa-35455	223	5	:	:	PUNCT
cjfa-35455	223	6	information	information	NOUN
cjfa-35455	223	7	asymmetry	asymmetry	NOUN
cjfa-35455	223	8	-	-	PUNCT
cjfa-35455	223	9	based	base	VERB
cjfa-35455	223	10	evidence	evidence	NOUN
cjfa-35455	223	11	from	from	ADP
cjfa-35455	223	12	germany	germany	PROPN
cjfa-35455	223	13	’s	’s	PART
cjfa-35455	223	14	new	new	ADJ
cjfa-35455	223	15	market	market	NOUN
cjfa-35455	223	16	.	.	PUNCT
cjfa-35455	224	1	journal	journal	NOUN
cjfa-35455	224	2	of	of	ADP
cjfa-35455	224	3	accounting	accounting	NOUN
cjfa-35455	224	4	research	research	NOUN
cjfa-35455	224	5	,	,	PUNCT
cjfa-35455	224	6	41(3	41(3	NUM
cjfa-35455	224	7	)	)	PUNCT
cjfa-35455	224	8	,	,	PUNCT
cjfa-35455	224	9	445	445	NUM
cjfa-35455	224	10	-	-	SYM
cjfa-35455	224	11	472	472	NUM
cjfa-35455	224	12	.	.	PUNCT
cjfa-35455	225	1	mardini	mardini	PROPN
cjfa-35455	225	2	,	,	PUNCT
cjfa-35455	225	3	g.	g.	PROPN
cjfa-35455	225	4	,	,	PUNCT
cjfa-35455	225	5	crawford	crawford	PROPN
cjfa-35455	225	6	,	,	PUNCT
cjfa-35455	225	7	l.	l.	PROPN
cjfa-35455	225	8	,	,	PUNCT
cjfa-35455	225	9	&	&	CCONJ
cjfa-35455	225	10	power	power	NOUN
cjfa-35455	225	11	,	,	PUNCT
cjfa-35455	225	12	d.	d.	PROPN
cjfa-35455	225	13	(	(	PUNCT
cjfa-35455	225	14	2015	2015	NUM
cjfa-35455	225	15	)	)	PUNCT
cjfa-35455	225	16	.	.	PUNCT
cjfa-35455	226	1	perceptions	perception	NOUN
cjfa-35455	226	2	of	of	ADP
cjfa-35455	226	3	external	external	ADJ
cjfa-35455	226	4	auditors	auditor	NOUN
cjfa-35455	226	5	,	,	PUNCT
cjfa-35455	226	6	preparers	preparer	NOUN
cjfa-35455	226	7	and	and	CCONJ
cjfa-35455	226	8	users	user	NOUN
cjfa-35455	226	9	of	of	ADP
cjfa-35455	226	10	financial	financial	ADJ
cjfa-35455	226	11	statements	statement	NOUN
cjfa-35455	226	12	about	about	ADP
cjfa-35455	226	13	the	the	DET
cjfa-35455	226	14	adoption	adoption	NOUN
cjfa-35455	226	15	of	of	ADP
cjfa-35455	226	16	ifrs	ifrs	PROPN
cjfa-35455	226	17	8	8	NUM
cjfa-35455	226	18	.	.	PUNCT
cjfa-35455	226	19	journal	journal	NOUN
cjfa-35455	226	20	of	of	ADP
cjfa-35455	226	21	applied	apply	VERB
cjfa-35455	226	22	accounting	accounting	NOUN
cjfa-35455	226	23	research	research	NOUN
cjfa-35455	226	24	,	,	PUNCT
cjfa-35455	226	25	16(1	16(1	NUM
cjfa-35455	226	26	)	)	PUNCT
cjfa-35455	226	27	,	,	PUNCT
cjfa-35455	226	28	2	2	NUM
cjfa-35455	226	29	-	-	SYM
cjfa-35455	226	30	27	27	NUM
cjfa-35455	226	31	.	.	PUNCT
cjfa-35455	227	1	http://dx.doi.org/	http://dx.doi.org/	PRON
cjfa-35455	227	2	10.1108	10.1108	NUM
cjfa-35455	227	3	/	/	SYM
cjfa-35455	227	4	jaar-09	jaar-09	PROPN
cjfa-35455	227	5	-	-	PUNCT
cjfa-35455	227	6	2012	2012	NUM
cjfa-35455	227	7	-	-	PUNCT
cjfa-35455	227	8	0066	0066	NUM
cjfa-35455	227	9	.	.	PUNCT
cjfa-35455	228	1	mardini	mardini	PROPN
cjfa-35455	228	2	,	,	PUNCT
cjfa-35455	228	3	g.h	g.h	PROPN
cjfa-35455	228	4	.	.	PROPN
cjfa-35455	228	5	,	,	PUNCT
cjfa-35455	228	6	&	&	CCONJ
cjfa-35455	228	7	tahat	tahat	PROPN
cjfa-35455	228	8	,	,	PUNCT
cjfa-35455	228	9	y.	y.	PROPN
cjfa-35455	228	10	(	(	PUNCT
cjfa-35455	228	11	2017	2017	NUM
cjfa-35455	228	12	)	)	PUNCT
cjfa-35455	228	13	.	.	PUNCT
cjfa-35455	229	1	an	an	DET
cjfa-35455	229	2	empirical	empirical	ADJ
cjfa-35455	229	3	evidence	evidence	NOUN
cjfa-35455	229	4	on	on	ADP
cjfa-35455	229	5	audit	audit	NOUN
cjfa-35455	229	6	selection	selection	NOUN
cjfa-35455	229	7	and	and	CCONJ
cjfa-35455	229	8	audit	audit	NOUN
cjfa-35455	229	9	rotation	rotation	NOUN
cjfa-35455	229	10	:	:	PUNCT
cjfa-35455	229	11	the	the	DET
cjfa-35455	229	12	case	case	NOUN
cjfa-35455	229	13	of	of	ADP
cjfa-35455	229	14	qatari	qatari	ADJ
cjfa-35455	229	15	listed	list	VERB
cjfa-35455	229	16	companies	company	NOUN
cjfa-35455	229	17	.	.	PUNCT
cjfa-35455	230	1	international	international	ADJ
cjfa-35455	230	2	journal	journal	PROPN
cjfa-35455	230	3	of	of	ADP
cjfa-35455	230	4	accounting	accounting	NOUN
cjfa-35455	230	5	,	,	PUNCT
cjfa-35455	230	6	auditing	auditing	NOUN
cjfa-35455	230	7	and	and	CCONJ
cjfa-35455	230	8	performance	performance	NOUN
cjfa-35455	230	9	evaluation	evaluation	NOUN
cjfa-35455	230	10	,	,	PUNCT
cjfa-35455	230	11	13(1	13(1	NUM
cjfa-35455	230	12	)	)	PUNCT
cjfa-35455	230	13	,	,	PUNCT
cjfa-35455	230	14	99	99	NUM
cjfa-35455	230	15	-	-	SYM
cjfa-35455	230	16	122	122	NUM
cjfa-35455	230	17	.	.	PUNCT
cjfa-35455	231	1	http://dx.doi.org/10.22495/rcgv6i3c1art2	http://dx.doi.org/10.22495/rcgv6i3c1art2	NOUN
cjfa-35455	231	2	.	.	PROPN
cjfa-35455	231	3	mesele	mesele	PROPN
cjfa-35455	231	4	,	,	PUNCT
cjfa-35455	231	5	m.	m.	NOUN
cjfa-35455	231	6	(	(	PUNCT
cjfa-35455	231	7	2019	2019	NUM
cjfa-35455	231	8	)	)	PUNCT
cjfa-35455	231	9	.	.	PUNCT
cjfa-35455	232	1	financial	financial	ADJ
cjfa-35455	232	2	sector	sector	NOUN
cjfa-35455	232	3	development	development	NOUN
cjfa-35455	232	4	and	and	CCONJ
cjfa-35455	232	5	economic	economic	ADJ
cjfa-35455	232	6	growth	growth	NOUN
cjfa-35455	232	7	in	in	ADP
cjfa-35455	232	8	ethiopia	ethiopia	PROPN
cjfa-35455	232	9	:	:	PUNCT
cjfa-35455	232	10	literature	literature	PROPN
cjfa-35455	232	11	review	review	PROPN
cjfa-35455	232	12	.	.	PUNCT
cjfa-35455	233	1	journal	journal	PROPN
cjfa-35455	233	2	of	of	ADP
cjfa-35455	233	3	finance	finance	NOUN
cjfa-35455	233	4	and	and	CCONJ
cjfa-35455	233	5	accounting	accounting	NOUN
cjfa-35455	233	6	,	,	PUNCT
cjfa-35455	233	7	10(5	10(5	NUM
cjfa-35455	233	8	)	)	PUNCT
cjfa-35455	233	9	,	,	PUNCT
cjfa-35455	233	10	1	1	NUM
cjfa-35455	233	11	-	-	SYM
cjfa-35455	233	12	11	11	NUM
cjfa-35455	233	13	.	.	PUNCT
cjfa-35455	234	1	http://dx.doi	http://dx.doi	NOUN
cjfa-35455	234	2	.	.	PUNCT
cjfa-35455	235	1	org/10.7176	org/10.7176	VERB
cjfa-35455	235	2	/	/	SYM
cjfa-35455	235	3	rjfa/10	rjfa/10	VERB
cjfa-35455	235	4	-	-	PUNCT
cjfa-35455	235	5	5	5	NUM
cjfa-35455	235	6	-	-	SYM
cjfa-35455	235	7	01	01	NUM
cjfa-35455	235	8	.	.	PUNCT
cjfa-35455	235	9	mohammadi	mohammadi	NOUN
cjfa-35455	235	10	,	,	PUNCT
cjfa-35455	235	11	a.	a.	NOUN
cjfa-35455	235	12	,	,	PUNCT
cjfa-35455	235	13	&	&	CCONJ
cjfa-35455	235	14	mardini	mardini	PROPN
cjfa-35455	235	15	,	,	PUNCT
cjfa-35455	235	16	g.h	g.h	PROPN
cjfa-35455	235	17	.	.	PROPN
cjfa-35455	235	18	(	(	PUNCT
cjfa-35455	235	19	2016	2016	NUM
cjfa-35455	235	20	)	)	PUNCT
cjfa-35455	235	21	.	.	PUNCT
cjfa-35455	236	1	financial	financial	ADJ
cjfa-35455	236	2	instruments	instrument	NOUN
cjfa-35455	236	3	disclosure	disclosure	NOUN
cjfa-35455	236	4	:	:	PUNCT
cjfa-35455	236	5	the	the	DET
cjfa-35455	236	6	case	case	NOUN
cjfa-35455	236	7	of	of	ADP
cjfa-35455	236	8	qatari	qatari	ADJ
cjfa-35455	236	9	listed	list	VERB
cjfa-35455	236	10	banks	bank	NOUN
cjfa-35455	236	11	.	.	PUNCT
cjfa-35455	237	1	afro	afro	NOUN
cjfa-35455	237	2	-	-	PUNCT
cjfa-35455	237	3	asian	asian	ADJ
cjfa-35455	237	4	j.	j.	PROPN
cjfa-35455	237	5	of	of	ADP
cjfa-35455	237	6	finance	finance	NOUN
cjfa-35455	237	7	and	and	CCONJ
cjfa-35455	237	8	accounting	accounting	NOUN
cjfa-35455	237	9	,	,	PUNCT
cjfa-35455	237	10	6(2	6(2	NUM
cjfa-35455	237	11	)	)	PUNCT
cjfa-35455	237	12	,	,	PUNCT
cjfa-35455	237	13	160	160	NUM
cjfa-35455	237	14	-	-	SYM
cjfa-35455	237	15	182	182	NUM
cjfa-35455	237	16	.	.	PUNCT
cjfa-35455	238	1	oppenheim	oppenheim	PROPN
cjfa-35455	238	2	,	,	PUNCT
cjfa-35455	238	3	a.n	a.n	PROPN
cjfa-35455	238	4	.	.	PROPN
cjfa-35455	238	5	(	(	PUNCT
cjfa-35455	238	6	1992	1992	NUM
cjfa-35455	238	7	)	)	PUNCT
cjfa-35455	238	8	.	.	PUNCT
cjfa-35455	239	1	questionnaire	questionnaire	NOUN
cjfa-35455	239	2	,	,	PUNCT
cjfa-35455	239	3	design	design	NOUN
cjfa-35455	239	4	,	,	PUNCT
cjfa-35455	239	5	interviewing	interview	VERB
cjfa-35455	239	6	and	and	CCONJ
cjfa-35455	239	7	attitude	attitude	NOUN
cjfa-35455	239	8	measurement	measurement	NOUN
cjfa-35455	239	9	.	.	PUNCT
cjfa-35455	240	1	london	london	PROPN
cjfa-35455	240	2	:	:	PUNCT
cjfa-35455	240	3	pinter	pinter	PROPN
cjfa-35455	240	4	pub	pub	PROPN
cjfa-35455	240	5	ltd	ltd	PROPN
cjfa-35455	240	6	.	.	PROPN
cjfa-35455	240	7	pasricha	pasricha	PROPN
cjfa-35455	240	8	,	,	PUNCT
cjfa-35455	240	9	j.s	j.s	PROPN
cjfa-35455	240	10	.	.	PROPN
cjfa-35455	240	11	,	,	PUNCT
cjfa-35455	240	12	&	&	CCONJ
cjfa-35455	240	13	teferi	teferi	PROPN
cjfa-35455	240	14	,	,	PUNCT
cjfa-35455	240	15	d.a	d.a	PROPN
cjfa-35455	240	16	.	.	PROPN
cjfa-35455	240	17	(	(	PUNCT
cjfa-35455	240	18	2016	2016	NUM
cjfa-35455	240	19	)	)	PUNCT
cjfa-35455	240	20	.	.	PUNCT
cjfa-35455	241	1	ifrs	ifrs	PROPN
cjfa-35455	241	2	adoption	adoption	NOUN
cjfa-35455	241	3	progress	progress	NOUN
cjfa-35455	241	4	in	in	ADP
cjfa-35455	241	5	ethiopia	ethiopia	PROPN
cjfa-35455	241	6	.	.	PUNCT
cjfa-35455	242	1	research	research	PROPN
cjfa-35455	242	2	journal	journal	PROPN
cjfa-35455	242	3	of	of	ADP
cjfa-35455	242	4	finance	finance	NOUN
cjfa-35455	242	5	and	and	CCONJ
cjfa-35455	242	6	accounting	accounting	NOUN
cjfa-35455	242	7	,	,	PUNCT
cjfa-35455	242	8	7(1	7(1	NUM
cjfa-35455	242	9	)	)	PUNCT
cjfa-35455	242	10	,	,	PUNCT
cjfa-35455	242	11	55	55	NUM
cjfa-35455	242	12	-	-	SYM
cjfa-35455	242	13	65	65	NUM
cjfa-35455	242	14	.	.	PUNCT
cjfa-35455	243	1	rahman	rahman	PROPN
cjfa-35455	243	2	,	,	PUNCT
cjfa-35455	243	3	a.	a.	PROPN
cjfa-35455	243	4	,	,	PUNCT
cjfa-35455	243	5	lei	lei	PROPN
cjfa-35455	243	6	,	,	PUNCT
cjfa-35455	243	7	c.	c.	PROPN
cjfa-35455	243	8	,	,	PUNCT
cjfa-35455	243	9	&	&	CCONJ
cjfa-35455	243	10	courtenay	courtenay	PROPN
cjfa-35455	243	11	,	,	PUNCT
cjfa-35455	243	12	s.	s.	PROPN
cjfa-35455	243	13	(	(	PUNCT
cjfa-35455	243	14	2014	2014	NUM
cjfa-35455	243	15	)	)	PUNCT
cjfa-35455	243	16	.	.	PUNCT
cjfa-35455	244	1	the	the	DET
cjfa-35455	244	2	effect	effect	NOUN
cjfa-35455	244	3	of	of	ADP
cjfa-35455	244	4	ifrs	ifrs	ADJ
cjfa-35455	244	5	adoption	adoption	NOUN
cjfa-35455	244	6	conditional	conditional	ADJ
cjfa-35455	244	7	upon	upon	SCONJ
cjfa-35455	244	8	the	the	DET
cjfa-35455	244	9	level	level	NOUN
cjfa-35455	244	10	of	of	ADP
cjfa-35455	244	11	pre	pre	ADJ
cjfa-35455	244	12	-	-	NOUN
cjfa-35455	244	13	adoption	adoption	ADJ
cjfa-35455	244	14	divergence	divergence	NOUN
cjfa-35455	244	15	.	.	PUNCT
cjfa-35455	245	1	the	the	DET
cjfa-35455	245	2	international	international	ADJ
cjfa-35455	245	3	journal	journal	NOUN
cjfa-35455	245	4	of	of	ADP
cjfa-35455	245	5	accounting	accounting	NOUN
cjfa-35455	245	6	,	,	PUNCT
cjfa-35455	245	7	49(2	49(2	NUM
cjfa-35455	245	8	)	)	PUNCT
cjfa-35455	245	9	,	,	PUNCT
cjfa-35455	245	10	183	183	NUM
cjfa-35455	245	11	-	-	SYM
cjfa-35455	245	12	189	189	NUM
cjfa-35455	245	13	.	.	PUNCT
cjfa-35455	246	1	russell	russell	PROPN
cjfa-35455	246	2	,	,	PUNCT
cjfa-35455	246	3	m.	m.	NOUN
cjfa-35455	246	4	(	(	PUNCT
cjfa-35455	246	5	2015	2015	NUM
cjfa-35455	246	6	)	)	PUNCT
cjfa-35455	246	7	.	.	PUNCT
cjfa-35455	247	1	continuous	continuous	ADJ
cjfa-35455	247	2	disclosure	disclosure	NOUN
cjfa-35455	247	3	and	and	CCONJ
cjfa-35455	247	4	information	information	NOUN
cjfa-35455	247	5	asymmetry	asymmetry	NOUN
cjfa-35455	247	6	.	.	PUNCT
cjfa-35455	248	1	accounting	accounting	NOUN
cjfa-35455	248	2	research	research	PROPN
cjfa-35455	248	3	journal	journal	PROPN
cjfa-35455	248	4	,	,	PUNCT
cjfa-35455	248	5	28(2	28(2	NUM
cjfa-35455	248	6	)	)	PUNCT
cjfa-35455	248	7	,	,	PUNCT
cjfa-35455	248	8	195	195	NUM
cjfa-35455	248	9	-	-	SYM
cjfa-35455	248	10	224	224	NUM
cjfa-35455	248	11	.	.	PUNCT
cjfa-35455	249	1	tahat	tahat	PROPN
cjfa-35455	249	2	,	,	PUNCT
cjfa-35455	249	3	y.	y.	PROPN
cjfa-35455	249	4	,	,	PUNCT
cjfa-35455	249	5	dunne	dunne	PROPN
cjfa-35455	249	6	,	,	PUNCT
cjfa-35455	249	7	t.	t.	PROPN
cjfa-35455	249	8	,	,	PUNCT
cjfa-35455	249	9	fifield	fifield	PROPN
cjfa-35455	249	10	,	,	PUNCT
cjfa-35455	249	11	s.	s.	PROPN
cjfa-35455	249	12	,	,	PUNCT
cjfa-35455	249	13	&	&	CCONJ
cjfa-35455	249	14	power	power	NOUN
cjfa-35455	249	15	,	,	PUNCT
cjfa-35455	249	16	d.	d.	PROPN
cjfa-35455	249	17	(	(	PUNCT
cjfa-35455	249	18	2016	2016	NUM
cjfa-35455	249	19	)	)	PUNCT
cjfa-35455	249	20	.	.	PUNCT
cjfa-35455	250	1	the	the	DET
cjfa-35455	250	2	impact	impact	NOUN
cjfa-35455	250	3	of	of	ADP
cjfa-35455	250	4	ifrs	ifrs	PROPN
cjfa-35455	250	5	7on	7on	NOUN
cjfa-35455	250	6	the	the	DET
cjfa-35455	250	7	significance	significance	NOUN
cjfa-35455	250	8	of	of	ADP
cjfa-35455	250	9	financial	financial	ADJ
cjfa-35455	250	10	instruments	instrument	NOUN
cjfa-35455	250	11	disclosure	disclosure	NOUN
cjfa-35455	250	12	:	:	PUNCT
cjfa-35455	250	13	evidence	evidence	NOUN
cjfa-35455	250	14	from	from	ADP
cjfa-35455	250	15	jordan	jordan	PROPN
cjfa-35455	250	16	.	.	PUNCT
cjfa-35455	251	1	accounting	accounting	PROPN
cjfa-35455	251	2	research	research	PROPN
cjfa-35455	251	3	journal	journal	NOUN
cjfa-35455	251	4	,	,	PUNCT
cjfa-35455	251	5	29(3	29(3	NUM
cjfa-35455	251	6	)	)	PUNCT
cjfa-35455	251	7	,	,	PUNCT
cjfa-35455	251	8	241	241	NUM
cjfa-35455	251	9	-	-	SYM
cjfa-35455	251	10	273	273	NUM
cjfa-35455	251	11	.	.	PUNCT
cjfa-35455	252	1	tawiah	tawiah	PROPN
cjfa-35455	252	2	,	,	PUNCT
cjfa-35455	252	3	v.	v.	PROPN
cjfa-35455	252	4	(	(	PUNCT
cjfa-35455	252	5	2019	2019	NUM
cjfa-35455	252	6	)	)	PUNCT
cjfa-35455	252	7	.	.	PUNCT
cjfa-35455	253	1	the	the	DET
cjfa-35455	253	2	state	state	NOUN
cjfa-35455	253	3	of	of	ADP
cjfa-35455	253	4	ifrs	ifrs	PROPN
cjfa-35455	253	5	in	in	ADP
cjfa-35455	253	6	africa	africa	PROPN
cjfa-35455	253	7	.	.	PUNCT
cjfa-35455	254	1	journal	journal	PROPN
cjfa-35455	254	2	of	of	ADP
cjfa-35455	254	3	financial	financial	ADJ
cjfa-35455	254	4	reporting	reporting	NOUN
cjfa-35455	254	5	and	and	CCONJ
cjfa-35455	254	6	accounting	accounting	NOUN
cjfa-35455	254	7	,	,	PUNCT
cjfa-35455	254	8	17(4	17(4	NUM
cjfa-35455	254	9	)	)	PUNCT
cjfa-35455	254	10	,	,	PUNCT
cjfa-35455	254	11	635	635	NUM
cjfa-35455	254	12	-	-	SYM
cjfa-35455	254	13	649	649	NUM
cjfa-35455	254	14	.	.	PUNCT
cjfa-35455	255	1	http://dx.doi.org/10.1108/jfra-08-2018-0067	http://dx.doi.org/10.1108/jfra-08-2018-0067	PROPN
cjfa-35455	255	2	.	.	PUNCT
cjfa-35455	256	1	yitayew	yitayew	PROPN
cjfa-35455	256	2	,	,	PUNCT
cjfa-35455	256	3	m.	m.	NOUN
cjfa-35455	256	4	(	(	PUNCT
cjfa-35455	256	5	2016	2016	NUM
cjfa-35455	256	6	)	)	PUNCT
cjfa-35455	256	7	.	.	PUNCT
cjfa-35455	257	1	ifrs	ifrs	PROPN
cjfa-35455	257	2	adoption	adoption	NOUN
cjfa-35455	257	3	in	in	ADP
cjfa-35455	257	4	ethiopia	ethiopia	PROPN
cjfa-35455	257	5	:	:	PUNCT
cjfa-35455	257	6	a	a	DET
cjfa-35455	257	7	critical	critical	ADJ
cjfa-35455	257	8	analysis	analysis	NOUN
cjfa-35455	257	9	of	of	ADP
cjfa-35455	257	10	the	the	DET
cjfa-35455	257	11	process	process	NOUN
cjfa-35455	257	12	,	,	PUNCT
cjfa-35455	257	13	issues	issue	NOUN
cjfa-35455	257	14	and	and	CCONJ
cjfa-35455	257	15	implications	implication	NOUN
cjfa-35455	257	16	.	.	PUNCT
cjfa-35455	258	1	a	a	DET
cjfa-35455	258	2	thesis	thesis	NOUN
cjfa-35455	258	3	submitted	submit	VERB
cjfa-35455	258	4	to	to	ADP
cjfa-35455	258	5	the	the	DET
cjfa-35455	258	6	school	school	NOUN
cjfa-35455	258	7	of	of	ADP
cjfa-35455	258	8	graduate	graduate	ADJ
cjfa-35455	258	9	studies	study	NOUN
cjfa-35455	258	10	of	of	ADP
cjfa-35455	258	11	addis	addis	PROPN
cjfa-35455	258	12	ababa	ababa	PROPN
cjfa-35455	258	13	university	university	PROPN
cjfa-35455	258	14	in	in	ADP
cjfa-35455	258	15	partial	partial	ADJ
cjfa-35455	258	16	fulfillment	fulfillment	NOUN
cjfa-35455	258	17	of	of	ADP
cjfa-35455	258	18	the	the	DET
cjfa-35455	258	19	requirements	requirement	NOUN
cjfa-35455	258	20	for	for	ADP
cjfa-35455	258	21	the	the	DET
cjfa-35455	258	22	degree	degree	NOUN
cjfa-35455	258	23	of	of	ADP
cjfa-35455	258	24	master	master	NOUN
cjfa-35455	258	25	of	of	ADP
cjfa-35455	258	26	science	science	NOUN
cjfa-35455	258	27	in	in	ADP
cjfa-35455	258	28	accounting	accounting	NOUN
cjfa-35455	258	29	and	and	CCONJ
cjfa-35455	258	30	finance	finance	NOUN
cjfa-35455	258	31	.	.	PUNCT
cjfa-35455	259	1	zeghal	zeghal	NOUN
cjfa-35455	259	2	,	,	PUNCT
cjfa-35455	259	3	d.	d.	PROPN
cjfa-35455	259	4	,	,	PUNCT
cjfa-35455	259	5	&	&	CCONJ
cjfa-35455	259	6	mhedhbi	mhedhbi	PROPN
cjfa-35455	259	7	,	,	PUNCT
cjfa-35455	259	8	k.	k.	PROPN
cjfa-35455	259	9	(	(	PUNCT
cjfa-35455	259	10	2006	2006	NUM
cjfa-35455	259	11	)	)	PUNCT
cjfa-35455	259	12	,	,	PUNCT
cjfa-35455	259	13	an	an	DET
cjfa-35455	259	14	analysis	analysis	NOUN
cjfa-35455	259	15	of	of	ADP
cjfa-35455	259	16	the	the	DET
cjfa-35455	259	17	factors	factor	NOUN
cjfa-35455	259	18	affecting	affect	VERB
cjfa-35455	259	19	the	the	DET
cjfa-35455	259	20	adoption	adoption	NOUN
cjfa-35455	259	21	of	of	ADP
cjfa-35455	259	22	international	international	ADJ
cjfa-35455	259	23	accounting	accounting	NOUN
cjfa-35455	259	24	standards	standard	NOUN
cjfa-35455	259	25	by	by	ADP
cjfa-35455	259	26	developing	develop	VERB
cjfa-35455	259	27	countries	country	NOUN
cjfa-35455	259	28	.	.	PUNCT
cjfa-35455	260	1	the	the	DET
cjfa-35455	260	2	international	international	ADJ
cjfa-35455	260	3	journal	journal	NOUN
cjfa-35455	260	4	of	of	ADP
cjfa-35455	260	5	accounting	accounting	NOUN
cjfa-35455	260	6	,	,	PUNCT
cjfa-35455	260	7	41(4	41(4	NUM
cjfa-35455	260	8	)	)	PUNCT
cjfa-35455	260	9	,	,	PUNCT
cjfa-35455	260	10	373	373	NUM
cjfa-35455	260	11	-	-	SYM
cjfa-35455	260	12	386	386	NUM
cjfa-35455	260	13	.	.	PUNCT
cjfa-35455	261	1	_	_	PUNCT
cjfa-35455	261	2	hlk76415144	hlk76415144	X
cjfa-35455	262	1	_	_	DET
cjfa-35455	262	2	hlk76415155	hlk76415155	X
cjfa-35455	262	3	_	_	DET
cjfa-35455	262	4	hlk75118898	hlk75118898	PROPN
cjfa-35455	262	5	_	_	DET
cjfa-35455	262	6	hlk75118991	hlk75118991	NOUN