id	sid	tid	token	lemma	pos
cjfa-38805	1	1	date	date	NOUN
cjfa-38805	1	2	of	of	ADP
cjfa-38805	1	3	submission	submission	NOUN
cjfa-38805	1	4	:	:	PUNCT
cjfa-38805	1	5	october	october	PROPN
cjfa-38805	1	6	12	12	NUM
cjfa-38805	1	7	,	,	PUNCT
cjfa-38805	1	8	2021	2021	NUM
cjfa-38805	1	9	;	;	PUNCT
cjfa-38805	1	10	date	date	NOUN
cjfa-38805	1	11	of	of	ADP
cjfa-38805	1	12	acceptance	acceptance	NOUN
cjfa-38805	1	13	:	:	PUNCT
cjfa-38805	1	14	december	december	PROPN
cjfa-38805	1	15	13	13	NUM
cjfa-38805	1	16	,	,	PUNCT
cjfa-38805	1	17	2021	2021	NUM
cjfa-38805	1	18	.	.	PUNCT
cjfa-38805	2	1	*	*	PUNCT
cjfa-38805	2	2	contact	contact	NOUN
cjfa-38805	2	3	information	information	NOUN
cjfa-38805	2	4	(	(	PUNCT
cjfa-38805	2	5	corresponding	correspond	VERB
cjfa-38805	2	6	author	author	NOUN
cjfa-38805	2	7	):	):	PUNCT
cjfa-38805	2	8	oiredele@unilag.edu.ng	oiredele@unilag.edu.ng	PROPN
cjfa-38805	2	9	,	,	PUNCT
cjfa-38805	2	10	department	department	NOUN
cjfa-38805	2	11	of	of	ADP
cjfa-38805	2	12	accounting	accounting	PROPN
cjfa-38805	2	13	,	,	PUNCT
cjfa-38805	2	14	university	university	NOUN
cjfa-38805	2	15	of	of	ADP
cjfa-38805	2	16	lagos	lagos	PROPN
cjfa-38805	2	17	,	,	PUNCT
cjfa-38805	2	18	nigeria	nigeria	PROPN
cjfa-38805	2	19	,	,	PUNCT
cjfa-38805	2	20	phone	phone	NOUN
cjfa-38805	2	21	:	:	PUNCT
cjfa-38805	2	22	+234	+234	NUM
cjfa-38805	2	23	803	803	NUM
cjfa-38805	2	24	707	707	NUM
cjfa-38805	2	25	6057	6057	NUM
cjfa-38805	2	26	;	;	PUNCT
cjfa-38805	2	27	orcid	orcid	PROPN
cjfa-38805	3	1	i	i	NOUN
cjfa-38805	3	2	d	d	PROPN
cjfa-38805	3	3	:	:	PUNCT
cjfa-38805	4	1	https://orcid.org/0000-0002-1661-9460	https://orcid.org/0000-0002-1661-9460	PROPN
cjfa-38805	4	2	.	.	PUNCT
cjfa-38805	5	1	*	*	PUNCT
cjfa-38805	5	2	*	*	PUNCT
cjfa-38805	5	3	contact	contact	NOUN
cjfa-38805	5	4	information	information	NOUN
cjfa-38805	5	5	:	:	PUNCT
cjfa-38805	5	6	gadeyeye@unilag.edu.ng	gadeyeye@unilag.edu.ng	NOUN
cjfa-38805	5	7	,	,	PUNCT
cjfa-38805	5	8	department	department	NOUN
cjfa-38805	5	9	of	of	ADP
cjfa-38805	5	10	accounting	accounting	PROPN
cjfa-38805	5	11	,	,	PUNCT
cjfa-38805	5	12	university	university	NOUN
cjfa-38805	5	13	of	of	ADP
cjfa-38805	5	14	lagos	lagos	PROPN
cjfa-38805	5	15	,	,	PUNCT
cjfa-38805	5	16	nigeria	nigeria	PROPN
cjfa-38805	5	17	,	,	PUNCT
cjfa-38805	5	18	phone	phone	NOUN
cjfa-38805	5	19	:	:	PUNCT
cjfa-38805	5	20	+234	+234	NUM
cjfa-38805	5	21	803	803	NUM
cjfa-38805	5	22	719	719	NUM
cjfa-38805	5	23	2416	2416	NUM
cjfa-38805	5	24	;	;	PUNCT
cjfa-38805	5	25	orcid	orcid	NOUN
cjfa-38805	6	1	i	i	NOUN
cjfa-38805	6	2	d	d	NOUN
cjfa-38805	6	3	:	:	PUNCT
cjfa-38805	6	4	https://orcid.org/00000002-7626-3638.n	https://orcid.org/00000002-7626-3638.n	NOUN
cjfa-38805	6	5	*	*	PROPN
cjfa-38805	6	6	*	*	PUNCT
cjfa-38805	6	7	*	*	PUNCT
cjfa-38805	6	8	contact	contact	NOUN
cjfa-38805	6	9	information	information	NOUN
cjfa-38805	6	10	:	:	PUNCT
cjfa-38805	7	1	owoyomie@yahoo.com	owoyomie@yahoo.com	PROPN
cjfa-38805	7	2	,	,	PUNCT
cjfa-38805	7	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
cjfa-38805	7	4	,	,	PUNCT
cjfa-38805	7	5	lagos	lago	NOUN
cjfa-38805	7	6	,	,	PUNCT
cjfa-38805	7	7	phone	phone	NOUN
cjfa-38805	7	8	:	:	PUNCT
cjfa-38805	7	9	+234	+234	NUM
cjfa-38805	7	10	706	706	NUM
cjfa-38805	7	11	890	890	NUM
cjfa-38805	7	12	4181	4181	NUM
cjfa-38805	7	13	;	;	PUNCT
cjfa-38805	7	14	orcid	orcid	PROPN
cjfa-38805	8	1	i	i	NOUN
cjfa-38805	8	2	d	d	NOUN
cjfa-38805	8	3	:	:	PUNCT
cjfa-38805	8	4	https://orcid.org/0000-0003-4198-1522	https://orcid.org/0000-0003-4198-1522	PROPN
cjfa-38805	8	5	.	.	PUNCT
cjfa-38805	9	1	copernican	copernican	PROPN
cjfa-38805	9	2	journal	journal	PROPN
cjfa-38805	9	3	of	of	ADP
cjfa-38805	9	4	finance	finance	PROPN
cjfa-38805	9	5	&	&	CCONJ
cjfa-38805	9	6	accounting	accounting	PROPN
cjfa-38805	9	7	e	e	PROPN
cjfa-38805	9	8	-	-	PROPN
cjfa-38805	9	9	issn	issn	PROPN
cjfa-38805	9	10	2300	2300	NUM
cjfa-38805	9	11	-	-	SYM
cjfa-38805	9	12	3065	3065	NUM
cjfa-38805	9	13	p	p	PROPN
cjfa-38805	9	14	-	-	PUNCT
cjfa-38805	9	15	issn	issn	PROPN
cjfa-38805	9	16	2300	2300	NUM
cjfa-38805	9	17	-	-	SYM
cjfa-38805	9	18	12402022	12402022	NUM
cjfa-38805	9	19	,	,	PUNCT
cjfa-38805	9	20	volume	volume	NOUN
cjfa-38805	9	21	11	11	NUM
cjfa-38805	9	22	,	,	PUNCT
cjfa-38805	9	23	issue	issue	NOUN
cjfa-38805	9	24	1	1	NUM
cjfa-38805	9	25	iredele	iredele	NOUN
cjfa-38805	9	26	,	,	PUNCT
cjfa-38805	9	27	o.o	o.o	PROPN
cjfa-38805	9	28	.	.	PROPN
cjfa-38805	9	29	,	,	PUNCT
cjfa-38805	9	30	adeyeye	adeyeye	PROPN
cjfa-38805	9	31	,	,	PUNCT
cjfa-38805	9	32	g.b	g.b	PROPN
cjfa-38805	9	33	.	.	PROPN
cjfa-38805	9	34	,	,	PUNCT
cjfa-38805	9	35	&	&	CCONJ
cjfa-38805	9	36	owoyomi	owoyomi	PROPN
cjfa-38805	9	37	,	,	PUNCT
cjfa-38805	9	38	e.b	e.b	PROPN
cjfa-38805	9	39	.	.	PUNCT
cjfa-38805	9	40	(	(	PUNCT
cjfa-38805	9	41	2022	2022	NUM
cjfa-38805	9	42	)	)	PUNCT
cjfa-38805	9	43	.	.	PUNCT
cjfa-38805	10	1	creative	creative	ADJ
cjfa-38805	10	2	accounting	accounting	NOUN
cjfa-38805	10	3	and	and	CCONJ
cjfa-38805	10	4	shareholders	shareholder	NOUN
cjfa-38805	10	5	wealth	wealth	NOUN
cjfa-38805	10	6	maximization	maximization	NOUN
cjfa-38805	10	7	in	in	ADP
cjfa-38805	10	8	listed	list	VERB
cjfa-38805	10	9	consumer	consumer	NOUN
cjfa-38805	10	10	goods	good	NOUN
cjfa-38805	10	11	companies	company	NOUN
cjfa-38805	10	12	in	in	ADP
cjfa-38805	10	13	nigeria	nigeria	PROPN
cjfa-38805	10	14	.	.	PUNCT
cjfa-38805	11	1	copernican	copernican	PROPN
cjfa-38805	11	2	journal	journal	PROPN
cjfa-38805	11	3	of	of	ADP
cjfa-38805	11	4	finance	finance	PROPN
cjfa-38805	11	5	&	&	CCONJ
cjfa-38805	11	6	accounting	accounting	PROPN
cjfa-38805	11	7	,	,	PUNCT
cjfa-38805	11	8	11(1	11(1	NUM
cjfa-38805	11	9	)	)	PUNCT
cjfa-38805	11	10	,	,	PUNCT
cjfa-38805	11	11	49–66	49–66	NUM
cjfa-38805	11	12	.	.	PUNCT
cjfa-38805	12	1	http://dx.doi.org/10.12775/cjfa.2022.003	http://dx.doi.org/10.12775/cjfa.2022.003	PROPN
cjfa-38805	12	2	oluwamayowa	oluwamayowa	PROPN
cjfa-38805	12	3	olalekan	olalekan	PROPN
cjfa-38805	12	4	iredele	iredele	PROPN
cjfa-38805	12	5	*	*	PUNCT
cjfa-38805	12	6	university	university	PROPN
cjfa-38805	12	7	of	of	ADP
cjfa-38805	12	8	lagos	lagos	PROPN
cjfa-38805	12	9	gbadegesin	gbadegesin	PROPN
cjfa-38805	12	10	babatunde	babatunde	PROPN
cjfa-38805	12	11	adeyeye	adeyeye	PROPN
cjfa-38805	12	12	*	*	PROPN
cjfa-38805	12	13	*	*	PROPN
cjfa-38805	12	14	university	university	PROPN
cjfa-38805	12	15	of	of	ADP
cjfa-38805	12	16	lagos	lagos	PROPN
cjfa-38805	12	17	ebenezer	ebenezer	PROPN
cjfa-38805	12	18	babatunde	babatunde	PROPN
cjfa-38805	12	19	owoyomi	owoyomi	PROPN
cjfa-38805	12	20	*	*	PROPN
cjfa-38805	12	21	*	*	PUNCT
cjfa-38805	12	22	*	*	NOUN
cjfa-38805	12	23	pricewaterhousecoopers	pricewaterhousecooper	NOUN
cjfa-38805	12	24	,	,	PUNCT
cjfa-38805	12	25	lagos	lago	NOUN
cjfa-38805	12	26	creative	creative	ADJ
cjfa-38805	12	27	accounting	accounting	NOUN
cjfa-38805	12	28	and	and	CCONJ
cjfa-38805	12	29	shareholders	shareholder	NOUN
cjfa-38805	12	30	wealth	wealth	NOUN
cjfa-38805	12	31	maximization	maximization	NOUN
cjfa-38805	12	32	in	in	ADP
cjfa-38805	12	33	listed	list	VERB
cjfa-38805	12	34	consumer	consumer	NOUN
cjfa-38805	12	35	goods	good	NOUN
cjfa-38805	12	36	companies	company	NOUN
cjfa-38805	12	37	in	in	ADP
cjfa-38805	12	38	nigeria	nigeria	PROPN
cjfa-38805	12	39	keywords	keyword	NOUN
cjfa-38805	12	40	:	:	PUNCT
cjfa-38805	12	41	creative	creative	ADJ
cjfa-38805	12	42	accounting	accounting	NOUN
cjfa-38805	12	43	,	,	PUNCT
cjfa-38805	12	44	shareholders	shareholder	NOUN
cjfa-38805	12	45	’	'	PUNCT
cjfa-38805	12	46	wealth	wealth	NOUN
cjfa-38805	12	47	,	,	PUNCT
cjfa-38805	12	48	nigerian	nigerian	ADJ
cjfa-38805	12	49	stock	stock	NOUN
cjfa-38805	12	50	exchange	exchange	PROPN
cjfa-38805	12	51	.	.	PUNCT
cjfa-38805	13	1	j	j	PROPN
cjfa-38805	13	2	e	e	X
cjfa-38805	13	3	l	l	NOUN
cjfa-38805	13	4	classification	classification	NOUN
cjfa-38805	13	5	:	:	PUNCT
cjfa-38805	14	1	m410	m410	PROPN
cjfa-38805	14	2	.	.	PUNCT
cjfa-38805	14	3	abstract	abstract	NOUN
cjfa-38805	14	4	:	:	PUNCT
cjfa-38805	14	5	this	this	DET
cjfa-38805	14	6	study	study	NOUN
cjfa-38805	14	7	examines	examine	VERB
cjfa-38805	14	8	the	the	DET
cjfa-38805	14	9	effect	effect	NOUN
cjfa-38805	14	10	of	of	ADP
cjfa-38805	14	11	creative	creative	ADJ
cjfa-38805	14	12	accounting	accounting	NOUN
cjfa-38805	14	13	practices	practice	NOUN
cjfa-38805	14	14	on	on	ADP
cjfa-38805	14	15	the	the	DET
cjfa-38805	14	16	shareholders	shareholder	NOUN
cjfa-38805	14	17	wealth	wealth	NOUN
cjfa-38805	14	18	of	of	ADP
cjfa-38805	14	19	90	90	NUM
cjfa-38805	14	20	firm	firm	ADJ
cjfa-38805	14	21	-	-	PUNCT
cjfa-38805	14	22	year	year	NOUN
cjfa-38805	14	23	observations	observation	NOUN
cjfa-38805	14	24	of	of	ADP
cjfa-38805	14	25	ten	ten	NUM
cjfa-38805	14	26	(	(	PUNCT
cjfa-38805	14	27	10	10	NUM
cjfa-38805	14	28	)	)	PUNCT
cjfa-38805	14	29	consumer	consumer	NOUN
cjfa-38805	14	30	goods	good	NOUN
cjfa-38805	14	31	companies	company	NOUN
cjfa-38805	14	32	listed	list	VERB
cjfa-38805	14	33	on	on	ADP
cjfa-38805	14	34	the	the	DET
cjfa-38805	14	35	nigerian	nigerian	ADJ
cjfa-38805	14	36	stock	stock	NOUN
cjfa-38805	14	37	exchange	exchange	PROPN
cjfa-38805	14	38	(	(	PUNCT
cjfa-38805	14	39	nse	nse	NOUN
cjfa-38805	14	40	)	)	PUNCT
cjfa-38805	14	41	.	.	PUNCT
cjfa-38805	15	1	ex	ex	PRON
cjfa-38805	15	2	post	post	X
cjfa-38805	15	3	facto	facto	X
cjfa-38805	15	4	research	research	NOUN
cjfa-38805	15	5	design	design	NOUN
cjfa-38805	15	6	was	be	AUX
cjfa-38805	15	7	adopted	adopt	VERB
cjfa-38805	15	8	using	use	VERB
cjfa-38805	15	9	dataset	dataset	NOUN
cjfa-38805	15	10	for	for	ADP
cjfa-38805	15	11	the	the	DET
cjfa-38805	15	12	period	period	NOUN
cjfa-38805	15	13	2011–2019	2011–2019	NUM
cjfa-38805	15	14	which	which	PRON
cjfa-38805	15	15	were	be	AUX
cjfa-38805	15	16	collated	collate	VERB
cjfa-38805	15	17	from	from	ADP
cjfa-38805	15	18	the	the	DET
cjfa-38805	15	19	annual	annual	ADJ
cjfa-38805	15	20	reports	report	NOUN
cjfa-38805	15	21	and	and	CCONJ
cjfa-38805	15	22	o.	o.	PROPN
cjfa-38805	15	23	o.	o.	PROPN
cjfa-38805	15	24	iredele	iredele	PROPN
cjfa-38805	15	25	,	,	PUNCT
cjfa-38805	15	26	g.	g.	PROPN
cjfa-38805	15	27	b.	b.	PROPN
cjfa-38805	15	28	adeyeye	adeyeye	PROPN
cjfa-38805	15	29	,	,	PUNCT
cjfa-38805	15	30	e.	e.	PROPN
cjfa-38805	15	31	b.	b.	PROPN
cjfa-38805	15	32	owoyomi50	owoyomi50	PROPN
cjfa-38805	15	33	financial	financial	ADJ
cjfa-38805	15	34	statements	statement	NOUN
cjfa-38805	15	35	of	of	ADP
cjfa-38805	15	36	the	the	DET
cjfa-38805	15	37	listed	list	VERB
cjfa-38805	15	38	consumer	consumer	NOUN
cjfa-38805	15	39	goods	good	NOUN
cjfa-38805	15	40	companies	company	NOUN
cjfa-38805	15	41	.	.	PUNCT
cjfa-38805	16	1	four	four	NUM
cjfa-38805	16	2	hypotheses	hypothesis	NOUN
cjfa-38805	16	3	were	be	AUX
cjfa-38805	16	4	proposed	propose	VERB
cjfa-38805	16	5	and	and	CCONJ
cjfa-38805	16	6	tested	test	VERB
cjfa-38805	16	7	using	use	VERB
cjfa-38805	16	8	pooled	pool	VERB
cjfa-38805	16	9	panel	panel	NOUN
cjfa-38805	16	10	data	datum	NOUN
cjfa-38805	16	11	regression	regression	NOUN
cjfa-38805	16	12	.	.	PUNCT
cjfa-38805	17	1	findings	finding	NOUN
cjfa-38805	17	2	revealed	reveal	VERB
cjfa-38805	17	3	that	that	SCONJ
cjfa-38805	17	4	frequent	frequent	ADJ
cjfa-38805	17	5	changes	change	NOUN
cjfa-38805	17	6	in	in	ADP
cjfa-38805	17	7	inventory	inventory	NOUN
cjfa-38805	17	8	valuation	valuation	NOUN
cjfa-38805	17	9	method	method	NOUN
cjfa-38805	17	10	and	and	CCONJ
cjfa-38805	17	11	assets	asset	NOUN
cjfa-38805	17	12	valuation	valuation	NOUN
cjfa-38805	17	13	methods	method	NOUN
cjfa-38805	17	14	respectively	respectively	ADV
cjfa-38805	17	15	have	have	VERB
cjfa-38805	17	16	significant	significant	ADJ
cjfa-38805	17	17	effect	effect	NOUN
cjfa-38805	17	18	on	on	ADP
cjfa-38805	17	19	shareholders	shareholder	NOUN
cjfa-38805	17	20	wealth	wealth	NOUN
cjfa-38805	17	21	,	,	PUNCT
cjfa-38805	17	22	while	while	SCONJ
cjfa-38805	17	23	frequent	frequent	ADJ
cjfa-38805	17	24	changes	change	NOUN
cjfa-38805	17	25	in	in	ADP
cjfa-38805	17	26	depreciation	depreciation	NOUN
cjfa-38805	17	27	methods	method	NOUN
cjfa-38805	17	28	and	and	CCONJ
cjfa-38805	17	29	liabilities	liability	NOUN
cjfa-38805	17	30	valuation	valuation	NOUN
cjfa-38805	17	31	methods	method	NOUN
cjfa-38805	17	32	do	do	AUX
cjfa-38805	17	33	not	not	PART
cjfa-38805	17	34	significantly	significantly	ADV
cjfa-38805	17	35	affect	affect	VERB
cjfa-38805	17	36	shareholders	shareholder	NOUN
cjfa-38805	17	37	’	'	PUNCT
cjfa-38805	17	38	wealth	wealth	NOUN
cjfa-38805	17	39	.	.	PUNCT
cjfa-38805	18	1	the	the	DET
cjfa-38805	18	2	study	study	NOUN
cjfa-38805	18	3	recommends	recommend	VERB
cjfa-38805	18	4	that	that	SCONJ
cjfa-38805	18	5	external	external	ADJ
cjfa-38805	18	6	auditors	auditor	NOUN
cjfa-38805	18	7	should	should	AUX
cjfa-38805	18	8	pay	pay	VERB
cjfa-38805	18	9	attention	attention	NOUN
cjfa-38805	18	10	to	to	ADP
cjfa-38805	18	11	discretionary	discretionary	ADJ
cjfa-38805	18	12	items	item	NOUN
cjfa-38805	18	13	in	in	ADP
cjfa-38805	18	14	the	the	DET
cjfa-38805	18	15	financial	financial	ADJ
cjfa-38805	18	16	statements	statement	NOUN
cjfa-38805	18	17	in	in	ADP
cjfa-38805	18	18	order	order	NOUN
cjfa-38805	18	19	to	to	PART
cjfa-38805	18	20	ensure	ensure	VERB
cjfa-38805	18	21	that	that	SCONJ
cjfa-38805	18	22	the	the	DET
cjfa-38805	18	23	assumptions	assumption	NOUN
cjfa-38805	18	24	used	use	VERB
cjfa-38805	18	25	by	by	ADP
cjfa-38805	18	26	managers	manager	NOUN
cjfa-38805	18	27	are	be	AUX
cjfa-38805	18	28	fair	fair	ADJ
cjfa-38805	18	29	.	.	PUNCT
cjfa-38805	19	1	regulators	regulator	NOUN
cjfa-38805	19	2	should	should	AUX
cjfa-38805	19	3	also	also	ADV
cjfa-38805	19	4	evaluate	evaluate	VERB
cjfa-38805	19	5	the	the	DET
cjfa-38805	19	6	adequacy	adequacy	NOUN
cjfa-38805	19	7	of	of	ADP
cjfa-38805	19	8	policies	policy	NOUN
cjfa-38805	19	9	around	around	ADP
cjfa-38805	19	10	inventory	inventory	NOUN
cjfa-38805	19	11	and	and	CCONJ
cjfa-38805	19	12	assets	asset	NOUN
cjfa-38805	19	13	valuation	valuation	NOUN
cjfa-38805	19	14	while	while	SCONJ
cjfa-38805	19	15	financial	financial	ADJ
cjfa-38805	19	16	analysts	analyst	NOUN
cjfa-38805	19	17	and	and	CCONJ
cjfa-38805	19	18	shareholders	shareholder	NOUN
cjfa-38805	19	19	should	should	AUX
cjfa-38805	19	20	note	note	VERB
cjfa-38805	19	21	the	the	DET
cjfa-38805	19	22	application	application	NOUN
cjfa-38805	19	23	and	and	CCONJ
cjfa-38805	19	24	consistency	consistency	NOUN
cjfa-38805	19	25	of	of	ADP
cjfa-38805	19	26	accounting	accounting	NOUN
cjfa-38805	19	27	policies	policy	NOUN
cjfa-38805	19	28	on	on	ADP
cjfa-38805	19	29	inventory	inventory	NOUN
cjfa-38805	19	30	and	and	CCONJ
cjfa-38805	19	31	assets	asset	NOUN
cjfa-38805	19	32	.	.	PUNCT
cjfa-38805	19	33	 	 	SPACE
cjfa-38805	20	1	introduction	introduction	NOUN
cjfa-38805	20	2	financial	financial	ADJ
cjfa-38805	20	3	statements	statement	NOUN
cjfa-38805	20	4	must	must	AUX
cjfa-38805	20	5	contain	contain	VERB
cjfa-38805	20	6	useful	useful	ADJ
cjfa-38805	20	7	information	information	NOUN
cjfa-38805	20	8	that	that	PRON
cjfa-38805	20	9	enable	enable	VERB
cjfa-38805	20	10	users	user	NOUN
cjfa-38805	20	11	and	and	CCONJ
cjfa-38805	20	12	other	other	ADJ
cjfa-38805	20	13	stakeholders	stakeholder	NOUN
cjfa-38805	20	14	to	to	PART
cjfa-38805	20	15	make	make	VERB
cjfa-38805	20	16	informed	informed	ADJ
cjfa-38805	20	17	decisions	decision	NOUN
cjfa-38805	20	18	.	.	PUNCT
cjfa-38805	21	1	the	the	DET
cjfa-38805	21	2	main	main	ADJ
cjfa-38805	21	3	purpose	purpose	NOUN
cjfa-38805	21	4	is	be	AUX
cjfa-38805	21	5	to	to	PART
cjfa-38805	21	6	provide	provide	VERB
cjfa-38805	21	7	information	information	NOUN
cjfa-38805	21	8	that	that	SCONJ
cjfa-38805	21	9	interested	interested	ADJ
cjfa-38805	21	10	parties	party	NOUN
cjfa-38805	21	11	can	can	AUX
cjfa-38805	21	12	use	use	VERB
cjfa-38805	21	13	to	to	PART
cjfa-38805	21	14	evaluate	evaluate	VERB
cjfa-38805	21	15	the	the	DET
cjfa-38805	21	16	managers	manager	NOUN
cjfa-38805	21	17	in	in	ADP
cjfa-38805	21	18	terms	term	NOUN
cjfa-38805	21	19	of	of	ADP
cjfa-38805	21	20	their	their	PRON
cjfa-38805	21	21	performance	performance	NOUN
cjfa-38805	21	22	and	and	CCONJ
cjfa-38805	21	23	make	make	VERB
cjfa-38805	21	24	other	other	ADJ
cjfa-38805	21	25	informed	informed	ADJ
cjfa-38805	21	26	business	business	NOUN
cjfa-38805	21	27	decisions	decision	NOUN
cjfa-38805	21	28	(	(	PUNCT
cjfa-38805	21	29	effiok	effiok	NOUN
cjfa-38805	21	30	&	&	CCONJ
cjfa-38805	21	31	eton	eton	PROPN
cjfa-38805	21	32	,	,	PUNCT
cjfa-38805	21	33	2012	2012	NUM
cjfa-38805	21	34	)	)	PUNCT
cjfa-38805	21	35	.	.	PUNCT
cjfa-38805	22	1	the	the	DET
cjfa-38805	22	2	usefulness	usefulness	NOUN
cjfa-38805	22	3	of	of	ADP
cjfa-38805	22	4	this	this	DET
cjfa-38805	22	5	information	information	NOUN
cjfa-38805	22	6	is	be	AUX
cjfa-38805	22	7	dependent	dependent	ADJ
cjfa-38805	22	8	on	on	ADP
cjfa-38805	22	9	the	the	DET
cjfa-38805	22	10	fulfilment	fulfilment	NOUN
cjfa-38805	22	11	of	of	ADP
cjfa-38805	22	12	certain	certain	ADJ
cjfa-38805	22	13	qualitative	qualitative	ADJ
cjfa-38805	22	14	characteristics	characteristic	NOUN
cjfa-38805	22	15	.	.	PUNCT
cjfa-38805	23	1	according	accord	VERB
cjfa-38805	23	2	to	to	ADP
cjfa-38805	23	3	the	the	DET
cjfa-38805	23	4	revised	revised	ADJ
cjfa-38805	23	5	international	international	ADJ
cjfa-38805	23	6	accounting	accounting	NOUN
cjfa-38805	23	7	standards	standard	NOUN
cjfa-38805	23	8	board	board	NOUN
cjfa-38805	23	9	(	(	PUNCT
cjfa-38805	23	10	iasb	iasb	NOUN
cjfa-38805	23	11	,	,	PUNCT
cjfa-38805	23	12	2018	2018	NUM
cjfa-38805	23	13	)	)	PUNCT
cjfa-38805	23	14	,	,	PUNCT
cjfa-38805	23	15	some	some	PRON
cjfa-38805	23	16	of	of	ADP
cjfa-38805	23	17	these	these	DET
cjfa-38805	23	18	qualities	quality	NOUN
cjfa-38805	23	19	include	include	VERB
cjfa-38805	23	20	;	;	PUNCT
cjfa-38805	23	21	representative	representative	ADJ
cjfa-38805	23	22	faithfulness	faithfulness	NOUN
cjfa-38805	23	23	,	,	PUNCT
cjfa-38805	23	24	timeliness	timeliness	NOUN
cjfa-38805	23	25	,	,	PUNCT
cjfa-38805	23	26	relevance	relevance	NOUN
cjfa-38805	23	27	and	and	CCONJ
cjfa-38805	23	28	objectivity	objectivity	NOUN
cjfa-38805	23	29	.	.	PUNCT
cjfa-38805	24	1	however	however	ADV
cjfa-38805	24	2	,	,	PUNCT
cjfa-38805	24	3	the	the	DET
cjfa-38805	24	4	failures	failure	NOUN
cjfa-38805	24	5	of	of	ADP
cjfa-38805	24	6	business	business	NOUN
cjfa-38805	24	7	entities	entity	NOUN
cjfa-38805	24	8	have	have	AUX
cjfa-38805	24	9	raised	raise	VERB
cjfa-38805	24	10	numerous	numerous	ADJ
cjfa-38805	24	11	of	of	ADP
cjfa-38805	24	12	questions	question	NOUN
cjfa-38805	24	13	about	about	ADP
cjfa-38805	24	14	the	the	DET
cjfa-38805	24	15	credibility	credibility	NOUN
cjfa-38805	24	16	of	of	ADP
cjfa-38805	24	17	the	the	DET
cjfa-38805	24	18	accounting	accounting	NOUN
cjfa-38805	24	19	profession	profession	NOUN
cjfa-38805	24	20	and	and	CCONJ
cjfa-38805	24	21	the	the	DET
cjfa-38805	24	22	reliability	reliability	NOUN
cjfa-38805	24	23	of	of	ADP
cjfa-38805	24	24	its	its	PRON
cjfa-38805	24	25	report	report	NOUN
cjfa-38805	24	26	in	in	ADP
cjfa-38805	24	27	making	make	VERB
cjfa-38805	24	28	optimal	optimal	ADJ
cjfa-38805	24	29	decisions	decision	NOUN
cjfa-38805	24	30	in	in	ADP
cjfa-38805	24	31	terms	term	NOUN
cjfa-38805	24	32	of	of	ADP
cjfa-38805	24	33	business	business	NOUN
cjfa-38805	24	34	investments	investment	NOUN
cjfa-38805	24	35	(	(	PUNCT
cjfa-38805	24	36	akpanuko	akpanuko	PROPN
cjfa-38805	24	37	&	&	CCONJ
cjfa-38805	24	38	umoren	umoren	PROPN
cjfa-38805	24	39	,	,	PUNCT
cjfa-38805	24	40	2018	2018	NUM
cjfa-38805	24	41	)	)	PUNCT
cjfa-38805	24	42	.	.	PUNCT
cjfa-38805	25	1	creative	creative	ADJ
cjfa-38805	25	2	accounting	accounting	NOUN
cjfa-38805	25	3	accounts	account	NOUN
cjfa-38805	25	4	largely	largely	ADV
cjfa-38805	25	5	for	for	ADP
cjfa-38805	25	6	failure	failure	NOUN
cjfa-38805	25	7	of	of	ADP
cjfa-38805	25	8	those	those	DET
cjfa-38805	25	9	reports	report	NOUN
cjfa-38805	25	10	to	to	PART
cjfa-38805	25	11	meet	meet	VERB
cjfa-38805	25	12	the	the	DET
cjfa-38805	25	13	expectations	expectation	NOUN
cjfa-38805	25	14	of	of	ADP
cjfa-38805	25	15	users	user	NOUN
cjfa-38805	25	16	.	.	PUNCT
cjfa-38805	26	1	creative	creative	ADJ
cjfa-38805	26	2	accounting	accounting	NOUN
cjfa-38805	26	3	is	be	AUX
cjfa-38805	26	4	a	a	DET
cjfa-38805	26	5	term	term	NOUN
cjfa-38805	26	6	used	use	VERB
cjfa-38805	26	7	to	to	PART
cjfa-38805	26	8	describe	describe	VERB
cjfa-38805	26	9	means	mean	NOUN
cjfa-38805	26	10	used	use	VERB
cjfa-38805	26	11	by	by	ADP
cjfa-38805	26	12	preparers	preparer	NOUN
cjfa-38805	26	13	of	of	ADP
cjfa-38805	26	14	financial	financial	ADJ
cjfa-38805	26	15	statements	statement	NOUN
cjfa-38805	26	16	to	to	PART
cjfa-38805	26	17	make	make	VERB
cjfa-38805	26	18	companies	company	NOUN
cjfa-38805	26	19	become	become	VERB
cjfa-38805	26	20	competitive	competitive	ADJ
cjfa-38805	26	21	in	in	ADP
cjfa-38805	26	22	the	the	DET
cjfa-38805	26	23	business	business	NOUN
cjfa-38805	26	24	environment	environment	NOUN
cjfa-38805	26	25	where	where	SCONJ
cjfa-38805	26	26	they	they	PRON
cjfa-38805	26	27	operate	operate	VERB
cjfa-38805	26	28	(	(	PUNCT
cjfa-38805	26	29	odia	odia	PROPN
cjfa-38805	26	30	&	&	CCONJ
cjfa-38805	26	31	ogiedu	ogiedu	PROPN
cjfa-38805	26	32	,	,	PUNCT
cjfa-38805	26	33	2013	2013	NUM
cjfa-38805	26	34	)	)	PUNCT
cjfa-38805	26	35	.	.	PUNCT
cjfa-38805	27	1	this	this	DET
cjfa-38805	27	2	practice	practice	NOUN
cjfa-38805	27	3	is	be	AUX
cjfa-38805	27	4	manifested	manifest	VERB
cjfa-38805	27	5	through	through	ADP
cjfa-38805	27	6	the	the	DET
cjfa-38805	27	7	manipulation	manipulation	NOUN
cjfa-38805	27	8	of	of	ADP
cjfa-38805	27	9	the	the	DET
cjfa-38805	27	10	statement	statement	NOUN
cjfa-38805	27	11	of	of	ADP
cjfa-38805	27	12	financial	financial	ADJ
cjfa-38805	27	13	position	position	NOUN
cjfa-38805	27	14	,	,	PUNCT
cjfa-38805	27	15	managing	manage	VERB
cjfa-38805	27	16	results	result	NOUN
cjfa-38805	27	17	through	through	ADP
cjfa-38805	27	18	inconsistent	inconsistent	ADJ
cjfa-38805	27	19	accounting	accounting	NOUN
cjfa-38805	27	20	methods	method	NOUN
cjfa-38805	27	21	or	or	CCONJ
cjfa-38805	27	22	policies	policy	NOUN
cjfa-38805	27	23	,	,	PUNCT
cjfa-38805	27	24	capitalizing	capitalize	VERB
cjfa-38805	27	25	costs	cost	NOUN
cjfa-38805	27	26	and	and	CCONJ
cjfa-38805	27	27	abuse	abuse	NOUN
cjfa-38805	27	28	of	of	ADP
cjfa-38805	27	29	materiality	materiality	NOUN
cjfa-38805	27	30	concept	concept	NOUN
cjfa-38805	27	31	to	to	PART
cjfa-38805	27	32	validate	validate	VERB
cjfa-38805	27	33	inaccuracies	inaccuracy	NOUN
cjfa-38805	27	34	.	.	PUNCT
cjfa-38805	28	1	managers	manager	NOUN
cjfa-38805	28	2	adopt	adopt	VERB
cjfa-38805	28	3	creative	creative	ADJ
cjfa-38805	28	4	accounting	accounting	NOUN
cjfa-38805	28	5	as	as	ADP
cjfa-38805	28	6	a	a	DET
cjfa-38805	28	7	tool	tool	NOUN
cjfa-38805	28	8	for	for	ADP
cjfa-38805	28	9	presenting	present	VERB
cjfa-38805	28	10	accounting	accounting	NOUN
cjfa-38805	28	11	data	datum	NOUN
cjfa-38805	28	12	in	in	ADP
cjfa-38805	28	13	such	such	DET
cjfa-38805	28	14	a	a	DET
cjfa-38805	28	15	way	way	NOUN
cjfa-38805	28	16	to	to	PART
cjfa-38805	28	17	attract	attract	VERB
cjfa-38805	28	18	stakeholders	stakeholder	NOUN
cjfa-38805	28	19	,	,	PUNCT
cjfa-38805	28	20	instead	instead	ADV
cjfa-38805	28	21	of	of	ADP
cjfa-38805	28	22	revealing	reveal	VERB
cjfa-38805	28	23	the	the	DET
cjfa-38805	28	24	actual	actual	ADJ
cjfa-38805	28	25	business	business	NOUN
cjfa-38805	28	26	position	position	NOUN
cjfa-38805	28	27	.	.	PUNCT
cjfa-38805	29	1	according	accord	VERB
cjfa-38805	29	2	to	to	ADP
cjfa-38805	29	3	fizza	fizza	NOUN
cjfa-38805	29	4	and	and	CCONJ
cjfa-38805	29	5	malik	malik	PROPN
cjfa-38805	29	6	(	(	PUNCT
cjfa-38805	29	7	2015	2015	NUM
cjfa-38805	29	8	)	)	PUNCT
cjfa-38805	29	9	,	,	PUNCT
cjfa-38805	29	10	“	"	PUNCT
cjfa-38805	29	11	when	when	SCONJ
cjfa-38805	29	12	decisions	decision	NOUN
cjfa-38805	29	13	are	be	AUX
cjfa-38805	29	14	made	make	VERB
cjfa-38805	29	15	that	that	PRON
cjfa-38805	29	16	do	do	AUX
cjfa-38805	29	17	not	not	PART
cjfa-38805	29	18	always	always	ADV
cjfa-38805	29	19	benefit	benefit	VERB
cjfa-38805	29	20	the	the	DET
cjfa-38805	29	21	company	company	NOUN
cjfa-38805	29	22	immediately	immediately	ADV
cjfa-38805	29	23	,	,	PUNCT
cjfa-38805	29	24	the	the	DET
cjfa-38805	29	25	strategy	strategy	NOUN
cjfa-38805	29	26	applied	apply	VERB
cjfa-38805	29	27	is	be	AUX
cjfa-38805	29	28	to	to	PART
cjfa-38805	29	29	prioritize	prioritize	VERB
cjfa-38805	29	30	how	how	SCONJ
cjfa-38805	29	31	to	to	PART
cjfa-38805	29	32	create	create	VERB
cjfa-38805	29	33	wealth	wealth	NOUN
cjfa-38805	29	34	for	for	SCONJ
cjfa-38805	29	35	shareholders	shareholder	NOUN
cjfa-38805	29	36	to	to	PART
cjfa-38805	29	37	maximize	maximize	VERB
cjfa-38805	29	38	their	their	PRON
cjfa-38805	29	39	wealth	wealth	NOUN
cjfa-38805	29	40	.	.	PUNCT
cjfa-38805	29	41	”	"	PUNCT
cjfa-38805	30	1	for	for	ADP
cjfa-38805	30	2	instance	instance	NOUN
cjfa-38805	30	3	,	,	PUNCT
cjfa-38805	30	4	in	in	ADP
cjfa-38805	30	5	kenya	kenya	PROPN
cjfa-38805	30	6	,	,	PUNCT
cjfa-38805	30	7	nyabuti	nyabuti	ADJ
cjfa-38805	30	8	,	,	PUNCT
cjfa-38805	30	9	memba	memba	NOUN
cjfa-38805	30	10	and	and	CCONJ
cjfa-38805	30	11	chege	chege	ADJ
cjfa-38805	30	12	(	(	PUNCT
cjfa-38805	30	13	2016	2016	NUM
cjfa-38805	30	14	)	)	PUNCT
cjfa-38805	30	15	stated	state	VERB
cjfa-38805	30	16	that	that	SCONJ
cjfa-38805	30	17	companies	company	NOUN
cjfa-38805	30	18	that	that	SCONJ
cjfa-38805	30	19	maxi	maxi	ADJ
cjfa-38805	30	20	creative	creative	ADJ
cjfa-38805	30	21	accounting	accounting	NOUN
cjfa-38805	30	22	and	and	CCONJ
cjfa-38805	30	23	shareholders	shareholder	NOUN
cjfa-38805	30	24	wealth	wealth	NOUN
cjfa-38805	30	25	maximization	maximization	NOUN
cjfa-38805	30	26	…	…	PUNCT
cjfa-38805	30	27	51	51	NUM
cjfa-38805	30	28	mizes	mize	VERB
cjfa-38805	30	29	the	the	DET
cjfa-38805	30	30	wealth	wealth	NOUN
cjfa-38805	30	31	of	of	ADP
cjfa-38805	30	32	its	its	PRON
cjfa-38805	30	33	shareholders	shareholder	NOUN
cjfa-38805	30	34	attract	attract	VERB
cjfa-38805	30	35	more	more	ADJ
cjfa-38805	30	36	investment	investment	NOUN
cjfa-38805	30	37	thereby	thereby	ADV
cjfa-38805	30	38	increasing	increase	VERB
cjfa-38805	30	39	the	the	DET
cjfa-38805	30	40	share	share	NOUN
cjfa-38805	30	41	capital	capital	NOUN
cjfa-38805	30	42	in	in	ADP
cjfa-38805	30	43	the	the	DET
cjfa-38805	30	44	process	process	NOUN
cjfa-38805	30	45	.	.	PUNCT
cjfa-38805	31	1	salome	salome	PROPN
cjfa-38805	31	2	,	,	PUNCT
cjfa-38805	31	3	ifeanyi	ifeanyi	PROPN
cjfa-38805	31	4	and	and	CCONJ
cjfa-38805	31	5	marcel	marcel	PROPN
cjfa-38805	31	6	(	(	PUNCT
cjfa-38805	31	7	2012	2012	NUM
cjfa-38805	31	8	)	)	PUNCT
cjfa-38805	31	9	identified	identify	VERB
cjfa-38805	31	10	strategies	strategy	NOUN
cjfa-38805	31	11	used	use	VERB
cjfa-38805	31	12	by	by	ADP
cjfa-38805	31	13	accountants	accountant	NOUN
cjfa-38805	31	14	in	in	ADP
cjfa-38805	31	15	nigeria	nigeria	PROPN
cjfa-38805	31	16	to	to	PART
cjfa-38805	31	17	include	include	VERB
cjfa-38805	31	18	profit	profit	NOUN
cjfa-38805	31	19	manipulation	manipulation	NOUN
cjfa-38805	31	20	tactics	tactic	NOUN
cjfa-38805	31	21	which	which	PRON
cjfa-38805	31	22	lead	lead	VERB
cjfa-38805	31	23	to	to	ADP
cjfa-38805	31	24	negative	negative	ADJ
cjfa-38805	31	25	impact	impact	NOUN
cjfa-38805	31	26	such	such	ADJ
cjfa-38805	31	27	as	as	ADP
cjfa-38805	31	28	business	business	NOUN
cjfa-38805	31	29	failures	failure	NOUN
cjfa-38805	31	30	.	.	PUNCT
cjfa-38805	32	1	high	high	ADJ
cjfa-38805	32	2	-	-	PUNCT
cjfa-38805	32	3	profile	profile	NOUN
cjfa-38805	32	4	corporate	corporate	ADJ
cjfa-38805	32	5	collapses	collapse	NOUN
cjfa-38805	32	6	due	due	ADP
cjfa-38805	32	7	to	to	ADP
cjfa-38805	32	8	the	the	DET
cjfa-38805	32	9	incessant	incessant	ADJ
cjfa-38805	32	10	abuse	abuse	NOUN
cjfa-38805	32	11	of	of	ADP
cjfa-38805	32	12	creative	creative	ADJ
cjfa-38805	32	13	accounting	accounting	NOUN
cjfa-38805	32	14	practices	practice	NOUN
cjfa-38805	32	15	has	have	AUX
cjfa-38805	32	16	negatively	negatively	ADV
cjfa-38805	32	17	impacted	impact	VERB
cjfa-38805	32	18	on	on	ADP
cjfa-38805	32	19	the	the	DET
cjfa-38805	32	20	effectiveness	effectiveness	NOUN
cjfa-38805	32	21	of	of	ADP
cjfa-38805	32	22	corporate	corporate	ADJ
cjfa-38805	32	23	governance	governance	NOUN
cjfa-38805	32	24	systems	system	NOUN
cjfa-38805	32	25	,	,	PUNCT
cjfa-38805	32	26	quality	quality	NOUN
cjfa-38805	32	27	of	of	ADP
cjfa-38805	32	28	financial	financial	ADJ
cjfa-38805	32	29	reporting	reporting	NOUN
cjfa-38805	32	30	and	and	CCONJ
cjfa-38805	32	31	the	the	DET
cjfa-38805	32	32	credibility	credibility	NOUN
cjfa-38805	32	33	of	of	ADP
cjfa-38805	32	34	the	the	DET
cjfa-38805	32	35	audit	audit	NOUN
cjfa-38805	32	36	function	function	NOUN
cjfa-38805	32	37	.	.	PUNCT
cjfa-38805	33	1	this	this	DET
cjfa-38805	33	2	singular	singular	ADJ
cjfa-38805	33	3	objective	objective	NOUN
cjfa-38805	33	4	of	of	ADP
cjfa-38805	33	5	the	the	DET
cjfa-38805	33	6	current	current	ADJ
cjfa-38805	33	7	study	study	NOUN
cjfa-38805	33	8	is	be	AUX
cjfa-38805	33	9	to	to	PART
cjfa-38805	33	10	determine	determine	VERB
cjfa-38805	33	11	the	the	DET
cjfa-38805	33	12	effect	effect	NOUN
cjfa-38805	33	13	of	of	ADP
cjfa-38805	33	14	creative	creative	ADJ
cjfa-38805	33	15	accounting	accounting	NOUN
cjfa-38805	33	16	practices	practice	NOUN
cjfa-38805	33	17	on	on	ADP
cjfa-38805	33	18	the	the	DET
cjfa-38805	33	19	wealth	wealth	NOUN
cjfa-38805	33	20	of	of	ADP
cjfa-38805	33	21	shareholders	shareholder	NOUN
cjfa-38805	33	22	of	of	ADP
cjfa-38805	33	23	selected	select	VERB
cjfa-38805	33	24	consumer	consumer	NOUN
cjfa-38805	33	25	goods	good	NOUN
cjfa-38805	33	26	companies	company	NOUN
cjfa-38805	33	27	listed	list	VERB
cjfa-38805	33	28	on	on	ADP
cjfa-38805	33	29	the	the	DET
cjfa-38805	33	30	nigerian	nigerian	ADJ
cjfa-38805	33	31	stock	stock	NOUN
cjfa-38805	33	32	exchange	exchange	NOUN
cjfa-38805	33	33	,	,	PUNCT
cjfa-38805	33	34	where	where	SCONJ
cjfa-38805	33	35	shareholders	shareholder	NOUN
cjfa-38805	33	36	’	'	PUNCT
cjfa-38805	33	37	wealth	wealth	NOUN
cjfa-38805	33	38	is	be	AUX
cjfa-38805	33	39	represented	represent	VERB
cjfa-38805	33	40	by	by	ADP
cjfa-38805	33	41	the	the	DET
cjfa-38805	33	42	firm	firm	NOUN
cjfa-38805	33	43	’s	’s	PART
cjfa-38805	33	44	share	share	NOUN
cjfa-38805	33	45	price	price	NOUN
cjfa-38805	33	46	in	in	ADP
cjfa-38805	33	47	the	the	DET
cjfa-38805	33	48	stock	stock	NOUN
cjfa-38805	33	49	market	market	NOUN
cjfa-38805	33	50	.	.	PUNCT
cjfa-38805	34	1	this	this	DET
cjfa-38805	34	2	paper	paper	NOUN
cjfa-38805	34	3	flows	flow	VERB
cjfa-38805	34	4	as	as	SCONJ
cjfa-38805	34	5	follows	follow	VERB
cjfa-38805	34	6	:	:	PUNCT
cjfa-38805	34	7	section	section	NOUN
cjfa-38805	34	8	2	2	NUM
cjfa-38805	34	9	is	be	AUX
cjfa-38805	34	10	the	the	DET
cjfa-38805	34	11	review	review	NOUN
cjfa-38805	34	12	of	of	ADP
cjfa-38805	34	13	literature	literature	NOUN
cjfa-38805	34	14	,	,	PUNCT
cjfa-38805	34	15	theoretical	theoretical	ADJ
cjfa-38805	34	16	framework	framework	NOUN
cjfa-38805	34	17	and	and	CCONJ
cjfa-38805	34	18	hypotheses	hypothese	VERB
cjfa-38805	34	19	development	development	NOUN
cjfa-38805	34	20	.	.	PUNCT
cjfa-38805	35	1	section	section	NOUN
cjfa-38805	35	2	3	3	NUM
cjfa-38805	35	3	is	be	AUX
cjfa-38805	35	4	the	the	DET
cjfa-38805	35	5	research	research	NOUN
cjfa-38805	35	6	method	method	NOUN
cjfa-38805	35	7	adopted	adopt	VERB
cjfa-38805	35	8	in	in	ADP
cjfa-38805	35	9	the	the	DET
cjfa-38805	35	10	study	study	NOUN
cjfa-38805	35	11	.	.	PUNCT
cjfa-38805	36	1	in	in	ADP
cjfa-38805	36	2	section	section	NOUN
cjfa-38805	36	3	4	4	NUM
cjfa-38805	36	4	the	the	DET
cjfa-38805	36	5	analysis	analysis	NOUN
cjfa-38805	36	6	and	and	CCONJ
cjfa-38805	36	7	results	result	NOUN
cjfa-38805	36	8	are	be	AUX
cjfa-38805	36	9	presented	present	VERB
cjfa-38805	36	10	.	.	PUNCT
cjfa-38805	37	1	section	section	NOUN
cjfa-38805	37	2	5	5	NUM
cjfa-38805	37	3	is	be	AUX
cjfa-38805	37	4	used	use	VERB
cjfa-38805	37	5	for	for	ADP
cjfa-38805	37	6	the	the	DET
cjfa-38805	37	7	discussion	discussion	NOUN
cjfa-38805	37	8	and	and	CCONJ
cjfa-38805	37	9	conclusion	conclusion	NOUN
cjfa-38805	37	10	of	of	ADP
cjfa-38805	37	11	the	the	DET
cjfa-38805	37	12	study	study	NOUN
cjfa-38805	37	13	.	.	PUNCT
cjfa-38805	38	1	literature	literature	PROPN
cjfa-38805	38	2	review	review	PROPN
cjfa-38805	38	3	,	,	PUNCT
cjfa-38805	38	4	theoretical	theoretical	ADJ
cjfa-38805	38	5	framework	framework	NOUN
cjfa-38805	38	6	and	and	CCONJ
cjfa-38805	38	7	hypotheses	hypothese	VERB
cjfa-38805	38	8	development	development	VERB
cjfa-38805	38	9	the	the	DET
cjfa-38805	38	10	concept	concept	NOUN
cjfa-38805	38	11	and	and	CCONJ
cjfa-38805	38	12	nature	nature	NOUN
cjfa-38805	38	13	of	of	ADP
cjfa-38805	38	14	creative	creative	ADJ
cjfa-38805	38	15	accounting	accounting	NOUN
cjfa-38805	38	16	according	accord	VERB
cjfa-38805	38	17	to	to	ADP
cjfa-38805	38	18	bhasin	bhasin	PROPN
cjfa-38805	38	19	(	(	PUNCT
cjfa-38805	38	20	2016	2016	NUM
cjfa-38805	38	21	)	)	PUNCT
cjfa-38805	38	22	,	,	PUNCT
cjfa-38805	38	23	“	"	PUNCT
cjfa-38805	38	24	creative	creative	ADJ
cjfa-38805	38	25	accounting	accounting	NOUN
cjfa-38805	38	26	is	be	AUX
cjfa-38805	38	27	a	a	DET
cjfa-38805	38	28	practice	practice	NOUN
cjfa-38805	38	29	that	that	PRON
cjfa-38805	38	30	may	may	AUX
cjfa-38805	38	31	(	(	PUNCT
cjfa-38805	38	32	or	or	CCONJ
cjfa-38805	38	33	may	may	AUX
cjfa-38805	38	34	not	not	PART
cjfa-38805	38	35	)	)	PUNCT
cjfa-38805	38	36	comply	comply	VERB
cjfa-38805	38	37	with	with	ADP
cjfa-38805	38	38	accounting	accounting	NOUN
cjfa-38805	38	39	standards	standard	NOUN
cjfa-38805	38	40	or	or	CCONJ
cjfa-38805	38	41	principles	principle	NOUN
cjfa-38805	38	42	but	but	CCONJ
cjfa-38805	38	43	deviates	deviate	VERB
cjfa-38805	38	44	from	from	ADP
cjfa-38805	38	45	what	what	PRON
cjfa-38805	38	46	those	those	DET
cjfa-38805	38	47	principles	principle	NOUN
cjfa-38805	38	48	and	and	CCONJ
cjfa-38805	38	49	standards	standard	NOUN
cjfa-38805	38	50	intend	intend	VERB
cjfa-38805	38	51	to	to	PART
cjfa-38805	38	52	achieve	achieve	VERB
cjfa-38805	38	53	,	,	PUNCT
cjfa-38805	38	54	in	in	ADP
cjfa-38805	38	55	order	order	NOUN
cjfa-38805	38	56	to	to	PART
cjfa-38805	38	57	show	show	VERB
cjfa-38805	38	58	a	a	DET
cjfa-38805	38	59	desired	desire	VERB
cjfa-38805	38	60	image	image	NOUN
cjfa-38805	38	61	of	of	ADP
cjfa-38805	38	62	the	the	DET
cjfa-38805	38	63	company	company	NOUN
cjfa-38805	38	64	to	to	ADP
cjfa-38805	38	65	stakeholders	stakeholder	NOUN
cjfa-38805	38	66	.	.	PUNCT
cjfa-38805	38	67	”	"	PUNCT
cjfa-38805	39	1	osahon	osahon	PROPN
cjfa-38805	39	2	(	(	PUNCT
cjfa-38805	39	3	2012	2012	NUM
cjfa-38805	39	4	)	)	PUNCT
cjfa-38805	39	5	posited	posit	VERB
cjfa-38805	39	6	that	that	SCONJ
cjfa-38805	39	7	“	"	PUNCT
cjfa-38805	39	8	creative	creative	ADJ
cjfa-38805	39	9	accounting	accounting	NOUN
cjfa-38805	39	10	is	be	AUX
cjfa-38805	39	11	the	the	DET
cjfa-38805	39	12	transformation	transformation	NOUN
cjfa-38805	39	13	of	of	ADP
cjfa-38805	39	14	financial	financial	ADJ
cjfa-38805	39	15	accounting	accounting	NOUN
cjfa-38805	39	16	figures	figure	NOUN
cjfa-38805	39	17	to	to	ADP
cjfa-38805	39	18	the	the	DET
cjfa-38805	39	19	desire	desire	NOUN
cjfa-38805	39	20	of	of	ADP
cjfa-38805	39	21	the	the	DET
cjfa-38805	39	22	preparers	preparer	NOUN
cjfa-38805	39	23	from	from	ADP
cjfa-38805	39	24	what	what	PRON
cjfa-38805	39	25	they	they	PRON
cjfa-38805	39	26	actually	actually	ADV
cjfa-38805	39	27	are	be	AUX
cjfa-38805	39	28	by	by	ADP
cjfa-38805	39	29	taking	take	VERB
cjfa-38805	39	30	advantage	advantage	NOUN
cjfa-38805	39	31	of	of	ADP
cjfa-38805	39	32	the	the	DET
cjfa-38805	39	33	existing	exist	VERB
cjfa-38805	39	34	rules	rule	NOUN
cjfa-38805	39	35	and	and	CCONJ
cjfa-38805	39	36	or	or	CCONJ
cjfa-38805	39	37	ignoring	ignore	VERB
cjfa-38805	39	38	some	some	PRON
cjfa-38805	39	39	or	or	CCONJ
cjfa-38805	39	40	all	all	PRON
cjfa-38805	39	41	of	of	ADP
cjfa-38805	39	42	them	they	PRON
cjfa-38805	39	43	.	.	PUNCT
cjfa-38805	39	44	”	"	PUNCT
cjfa-38805	40	1	similarly	similarly	ADV
cjfa-38805	40	2	,	,	PUNCT
cjfa-38805	40	3	according	accord	VERB
cjfa-38805	40	4	to	to	ADP
cjfa-38805	40	5	balaciu	balaciu	NOUN
cjfa-38805	40	6	and	and	CCONJ
cjfa-38805	40	7	vladu	vladu	NOUN
cjfa-38805	40	8	(	(	PUNCT
cjfa-38805	40	9	2009	2009	NUM
cjfa-38805	40	10	)	)	PUNCT
cjfa-38805	40	11	,	,	PUNCT
cjfa-38805	40	12	“	"	PUNCT
cjfa-38805	40	13	creative	creative	ADJ
cjfa-38805	40	14	accounting	accounting	NOUN
cjfa-38805	40	15	is	be	AUX
cjfa-38805	40	16	a	a	DET
cjfa-38805	40	17	communication	communication	NOUN
cjfa-38805	40	18	technique	technique	NOUN
cjfa-38805	40	19	having	have	VERB
cjfa-38805	40	20	in	in	ADP
cjfa-38805	40	21	view	view	NOUN
cjfa-38805	40	22	the	the	DET
cjfa-38805	40	23	amelioration	amelioration	NOUN
cjfa-38805	40	24	of	of	ADP
cjfa-38805	40	25	the	the	DET
cjfa-38805	40	26	information	information	NOUN
cjfa-38805	40	27	provided	provide	VERB
cjfa-38805	40	28	to	to	ADP
cjfa-38805	40	29	the	the	DET
cjfa-38805	40	30	investors	investor	NOUN
cjfa-38805	40	31	.	.	PUNCT
cjfa-38805	40	32	”	"	PUNCT
cjfa-38805	41	1	in	in	ADP
cjfa-38805	41	2	other	other	ADJ
cjfa-38805	41	3	words	word	NOUN
cjfa-38805	41	4	,	,	PUNCT
cjfa-38805	41	5	creative	creative	ADJ
cjfa-38805	41	6	accounting	accounting	NOUN
cjfa-38805	41	7	not	not	PART
cjfa-38805	41	8	only	only	ADV
cjfa-38805	41	9	attempts	attempt	VERB
cjfa-38805	41	10	to	to	PART
cjfa-38805	41	11	generate	generate	VERB
cjfa-38805	41	12	a	a	DET
cjfa-38805	41	13	more	more	ADV
cjfa-38805	41	14	positive	positive	ADJ
cjfa-38805	41	15	public	public	ADJ
cjfa-38805	41	16	image	image	NOUN
cjfa-38805	41	17	on	on	ADP
cjfa-38805	41	18	the	the	DET
cjfa-38805	41	19	market	market	NOUN
cjfa-38805	41	20	but	but	CCONJ
cjfa-38805	41	21	is	be	AUX
cjfa-38805	41	22	also	also	ADV
cjfa-38805	41	23	an	an	DET
cjfa-38805	41	24	attempt	attempt	NOUN
cjfa-38805	41	25	to	to	PART
cjfa-38805	41	26	present	present	VERB
cjfa-38805	41	27	result	result	NOUN
cjfa-38805	41	28	that	that	PRON
cjfa-38805	41	29	is	be	AUX
cjfa-38805	41	30	more	more	ADV
cjfa-38805	41	31	attractive	attractive	ADJ
cjfa-38805	41	32	than	than	ADP
cjfa-38805	41	33	normal	normal	ADJ
cjfa-38805	41	34	.	.	PUNCT
cjfa-38805	42	1	creative	creative	ADJ
cjfa-38805	42	2	accounting	accounting	NOUN
cjfa-38805	42	3	practices	practice	NOUN
cjfa-38805	42	4	can	can	AUX
cjfa-38805	42	5	be	be	AUX
cjfa-38805	42	6	assessed	assess	VERB
cjfa-38805	42	7	under	under	ADP
cjfa-38805	42	8	a	a	DET
cjfa-38805	42	9	positive	positive	ADJ
cjfa-38805	42	10	viewpoint	viewpoint	NOUN
cjfa-38805	42	11	and	and	CCONJ
cjfa-38805	42	12	a	a	DET
cjfa-38805	42	13	negative	negative	ADJ
cjfa-38805	42	14	viewpoint	viewpoint	NOUN
cjfa-38805	42	15	at	at	ADP
cjfa-38805	42	16	the	the	DET
cjfa-38805	42	17	same	same	ADJ
cjfa-38805	42	18	time	time	NOUN
cjfa-38805	42	19	.	.	PUNCT
cjfa-38805	43	1	from	from	ADP
cjfa-38805	43	2	a	a	DET
cjfa-38805	43	3	positive	positive	ADJ
cjfa-38805	43	4	viewpoint	viewpoint	NOUN
cjfa-38805	43	5	,	,	PUNCT
cjfa-38805	43	6	these	these	DET
cjfa-38805	43	7	practices	practice	NOUN
cjfa-38805	43	8	coincide	coincide	VERB
cjfa-38805	43	9	with	with	ADP
cjfa-38805	43	10	accounting	accounting	NOUN
cjfa-38805	43	11	principles	principle	NOUN
cjfa-38805	43	12	that	that	PRON
cjfa-38805	43	13	recognize	recognize	VERB
cjfa-38805	43	14	changes	change	NOUN
cjfa-38805	43	15	in	in	ADP
cjfa-38805	43	16	the	the	DET
cjfa-38805	43	17	economic	economic	ADJ
cjfa-38805	43	18	,	,	PUNCT
cjfa-38805	43	19	social	social	ADJ
cjfa-38805	43	20	and	and	CCONJ
cjfa-38805	43	21	political	political	ADJ
cjfa-38805	43	22	environment	environment	NOUN
cjfa-38805	43	23	o.	o.	PROPN
cjfa-38805	43	24	o.	o.	PROPN
cjfa-38805	43	25	iredele	iredele	PROPN
cjfa-38805	43	26	,	,	PUNCT
cjfa-38805	43	27	g.	g.	PROPN
cjfa-38805	43	28	b.	b.	PROPN
cjfa-38805	43	29	adeyeye	adeyeye	PROPN
cjfa-38805	43	30	,	,	PUNCT
cjfa-38805	43	31	e.	e.	PROPN
cjfa-38805	43	32	b.	b.	PROPN
cjfa-38805	43	33	owoyomi52	owoyomi52	PROPN
cjfa-38805	43	34	while	while	SCONJ
cjfa-38805	43	35	from	from	ADP
cjfa-38805	43	36	a	a	DET
cjfa-38805	43	37	negative	negative	ADJ
cjfa-38805	43	38	viewpoint	viewpoint	NOUN
cjfa-38805	43	39	,	,	PUNCT
cjfa-38805	43	40	they	they	PRON
cjfa-38805	43	41	are	be	AUX
cjfa-38805	43	42	negative	negative	ADJ
cjfa-38805	43	43	activities	activity	NOUN
cjfa-38805	43	44	which	which	PRON
cjfa-38805	43	45	promote	promote	VERB
cjfa-38805	43	46	unethical	unethical	ADJ
cjfa-38805	43	47	practices	practice	NOUN
cjfa-38805	43	48	by	by	ADP
cjfa-38805	43	49	which	which	PRON
cjfa-38805	43	50	providers	provider	NOUN
cjfa-38805	43	51	of	of	ADP
cjfa-38805	43	52	capital	capital	NOUN
cjfa-38805	43	53	are	be	AUX
cjfa-38805	43	54	presented	present	VERB
cjfa-38805	43	55	with	with	ADP
cjfa-38805	43	56	misleading	mislead	VERB
cjfa-38805	43	57	information	information	NOUN
cjfa-38805	43	58	about	about	ADP
cjfa-38805	43	59	the	the	DET
cjfa-38805	43	60	firm	firm	NOUN
cjfa-38805	43	61	(	(	PUNCT
cjfa-38805	43	62	odia	odia	PROPN
cjfa-38805	43	63	&	&	CCONJ
cjfa-38805	43	64	ogiedu	ogiedu	PROPN
cjfa-38805	43	65	,	,	PUNCT
cjfa-38805	43	66	2013	2013	NUM
cjfa-38805	43	67	)	)	PUNCT
cjfa-38805	43	68	.	.	PUNCT
cjfa-38805	44	1	bhasin	bhasin	PROPN
cjfa-38805	44	2	(	(	PUNCT
cjfa-38805	44	3	2015	2015	NUM
cjfa-38805	44	4	)	)	PUNCT
cjfa-38805	44	5	offered	offer	VERB
cjfa-38805	44	6	insights	insight	NOUN
cjfa-38805	44	7	into	into	ADP
cjfa-38805	44	8	specific	specific	ADJ
cjfa-38805	44	9	methods	method	NOUN
cjfa-38805	44	10	employed	employ	VERB
cjfa-38805	44	11	by	by	ADP
cjfa-38805	44	12	firms	firm	NOUN
cjfa-38805	44	13	in	in	ADP
cjfa-38805	44	14	manipulating	manipulate	VERB
cjfa-38805	44	15	figures	figure	NOUN
cjfa-38805	44	16	presented	present	VERB
cjfa-38805	44	17	in	in	ADP
cjfa-38805	44	18	financial	financial	ADJ
cjfa-38805	44	19	statements	statement	NOUN
cjfa-38805	44	20	.	.	PUNCT
cjfa-38805	45	1	these	these	PRON
cjfa-38805	45	2	include	include	VERB
cjfa-38805	45	3	:	:	PUNCT
cjfa-38805	45	4	■	■	PUNCT
cjfa-38805	45	5	recognition	recognition	NOUN
cjfa-38805	45	6	of	of	ADP
cjfa-38805	45	7	premature	premature	ADJ
cjfa-38805	45	8	or	or	CCONJ
cjfa-38805	45	9	fictitious	fictitious	ADJ
cjfa-38805	45	10	revenue	revenue	NOUN
cjfa-38805	45	11	:	:	PUNCT
cjfa-38805	45	12	the	the	DET
cjfa-38805	45	13	study	study	NOUN
cjfa-38805	45	14	places	place	VERB
cjfa-38805	45	15	emphasis	emphasis	NOUN
cjfa-38805	45	16	on	on	ADP
cjfa-38805	45	17	how	how	SCONJ
cjfa-38805	45	18	creative	creative	ADJ
cjfa-38805	45	19	accounting	accounting	NOUN
cjfa-38805	45	20	begins	begin	VERB
cjfa-38805	45	21	.	.	PUNCT
cjfa-38805	46	1	first	first	ADV
cjfa-38805	46	2	is	be	AUX
cjfa-38805	46	3	with	with	ADP
cjfa-38805	46	4	recognition	recognition	NOUN
cjfa-38805	46	5	of	of	ADP
cjfa-38805	46	6	revenue	revenue	NOUN
cjfa-38805	46	7	because	because	SCONJ
cjfa-38805	46	8	it	it	PRON
cjfa-38805	46	9	has	have	VERB
cjfa-38805	46	10	a	a	DET
cjfa-38805	46	11	direct	direct	ADJ
cjfa-38805	46	12	impact	impact	NOUN
cjfa-38805	46	13	on	on	ADP
cjfa-38805	46	14	earnings	earning	NOUN
cjfa-38805	46	15	.	.	PUNCT
cjfa-38805	47	1	this	this	PRON
cjfa-38805	47	2	happens	happen	VERB
cjfa-38805	47	3	when	when	SCONJ
cjfa-38805	47	4	either	either	CCONJ
cjfa-38805	47	5	legitimate	legitimate	ADJ
cjfa-38805	47	6	revenue	revenue	NOUN
cjfa-38805	47	7	is	be	AUX
cjfa-38805	47	8	recognized	recognize	VERB
cjfa-38805	47	9	earlier	early	ADV
cjfa-38805	47	10	than	than	SCONJ
cjfa-38805	47	11	expected	expect	VERB
cjfa-38805	47	12	in	in	ADP
cjfa-38805	47	13	line	line	NOUN
cjfa-38805	47	14	with	with	ADP
cjfa-38805	47	15	gaap	gaap	NOUN
cjfa-38805	47	16	,	,	PUNCT
cjfa-38805	47	17	which	which	PRON
cjfa-38805	47	18	is	be	AUX
cjfa-38805	47	19	called	call	VERB
cjfa-38805	47	20	premature	premature	ADJ
cjfa-38805	47	21	recognition	recognition	NOUN
cjfa-38805	47	22	,	,	PUNCT
cjfa-38805	47	23	or	or	CCONJ
cjfa-38805	47	24	it	it	PRON
cjfa-38805	47	25	could	could	AUX
cjfa-38805	47	26	be	be	AUX
cjfa-38805	47	27	that	that	SCONJ
cjfa-38805	47	28	revenue	revenue	NOUN
cjfa-38805	47	29	is	be	AUX
cjfa-38805	47	30	recognized	recognize	VERB
cjfa-38805	47	31	for	for	ADP
cjfa-38805	47	32	sales	sale	NOUN
cjfa-38805	47	33	that	that	PRON
cjfa-38805	47	34	did	do	AUX
cjfa-38805	47	35	not	not	PART
cjfa-38805	47	36	exist	exist	VERB
cjfa-38805	47	37	–	–	PUNCT
cjfa-38805	47	38	fictitious	fictitious	ADJ
cjfa-38805	47	39	sales	sale	NOUN
cjfa-38805	47	40	.	.	PUNCT
cjfa-38805	48	1	■	■	PUNCT
cjfa-38805	48	2	the	the	DET
cjfa-38805	48	3	use	use	NOUN
cjfa-38805	48	4	of	of	ADP
cjfa-38805	48	5	cookie	cookie	NOUN
cjfa-38805	48	6	jar	jar	NOUN
cjfa-38805	48	7	reserves	reserve	NOUN
cjfa-38805	48	8	:	:	PUNCT
cjfa-38805	48	9	this	this	PRON
cjfa-38805	48	10	arises	arise	VERB
cjfa-38805	48	11	when	when	SCONJ
cjfa-38805	48	12	there	there	PRON
cjfa-38805	48	13	is	be	VERB
cjfa-38805	48	14	over	over	ADV
cjfa-38805	48	15	-	-	PUNCT
cjfa-38805	48	16	provisioning	provisioning	NOUN
cjfa-38805	48	17	for	for	ADP
cjfa-38805	48	18	accrued	accrue	VERB
cjfa-38805	48	19	expenses	expense	NOUN
cjfa-38805	48	20	during	during	ADP
cjfa-38805	48	21	the	the	DET
cjfa-38805	48	22	period	period	NOUN
cjfa-38805	48	23	of	of	ADP
cjfa-38805	48	24	high	high	ADJ
cjfa-38805	48	25	profitability	profitability	NOUN
cjfa-38805	48	26	.	.	PUNCT
cjfa-38805	49	1	the	the	DET
cjfa-38805	49	2	objective	objective	NOUN
cjfa-38805	49	3	of	of	ADP
cjfa-38805	49	4	this	this	PRON
cjfa-38805	49	5	is	be	AUX
cjfa-38805	49	6	to	to	PART
cjfa-38805	49	7	ensure	ensure	VERB
cjfa-38805	49	8	that	that	SCONJ
cjfa-38805	49	9	profit	profit	NOUN
cjfa-38805	49	10	is	be	AUX
cjfa-38805	49	11	not	not	PART
cjfa-38805	49	12	over	over	ADV
cjfa-38805	49	13	-	-	PUNCT
cjfa-38805	49	14	estimated	estimate	VERB
cjfa-38805	49	15	beyond	beyond	ADP
cjfa-38805	49	16	the	the	DET
cjfa-38805	49	17	level	level	NOUN
cjfa-38805	49	18	that	that	PRON
cjfa-38805	49	19	is	be	AUX
cjfa-38805	49	20	safe	safe	ADJ
cjfa-38805	49	21	to	to	PART
cjfa-38805	49	22	maintain	maintain	VERB
cjfa-38805	49	23	in	in	ADP
cjfa-38805	49	24	the	the	DET
cjfa-38805	49	25	future	future	NOUN
cjfa-38805	49	26	.	.	PUNCT
cjfa-38805	50	1	■	■	PUNCT
cjfa-38805	50	2	aggressive	aggressive	ADJ
cjfa-38805	50	3	capitalization	capitalization	NOUN
cjfa-38805	50	4	and	and	CCONJ
cjfa-38805	50	5	extended	extend	VERB
cjfa-38805	50	6	amortization	amortization	NOUN
cjfa-38805	50	7	policies	policy	NOUN
cjfa-38805	50	8	:	:	PUNCT
cjfa-38805	50	9	part	part	NOUN
cjfa-38805	50	10	of	of	ADP
cjfa-38805	50	11	the	the	DET
cjfa-38805	50	12	methods	method	NOUN
cjfa-38805	50	13	employed	employ	VERB
cjfa-38805	50	14	in	in	ADP
cjfa-38805	50	15	creative	creative	ADJ
cjfa-38805	50	16	accounting	accounting	NOUN
cjfa-38805	50	17	is	be	AUX
cjfa-38805	50	18	that	that	SCONJ
cjfa-38805	50	19	companies	company	NOUN
cjfa-38805	50	20	aggressively	aggressively	ADV
cjfa-38805	50	21	capitalize	capitalize	VERB
cjfa-38805	50	22	expenditures	expenditure	NOUN
cjfa-38805	50	23	that	that	PRON
cjfa-38805	50	24	should	should	AUX
cjfa-38805	50	25	have	have	AUX
cjfa-38805	50	26	been	be	AUX
cjfa-38805	50	27	expensed	expense	VERB
cjfa-38805	50	28	.	.	PUNCT
cjfa-38805	51	1	sometimes	sometimes	ADV
cjfa-38805	51	2	,	,	PUNCT
cjfa-38805	51	3	the	the	DET
cjfa-38805	51	4	trick	trick	NOUN
cjfa-38805	51	5	is	be	AUX
cjfa-38805	51	6	to	to	PART
cjfa-38805	51	7	extend	extend	VERB
cjfa-38805	51	8	the	the	DET
cjfa-38805	51	9	period	period	NOUN
cjfa-38805	51	10	of	of	ADP
cjfa-38805	51	11	amortization	amortization	NOUN
cjfa-38805	51	12	.	.	PUNCT
cjfa-38805	52	1	■	■	PUNCT
cjfa-38805	52	2	manipulating	manipulate	VERB
cjfa-38805	52	3	inventory	inventory	NOUN
cjfa-38805	52	4	:	:	PUNCT
cjfa-38805	52	5	this	this	PRON
cjfa-38805	52	6	happens	happen	VERB
cjfa-38805	52	7	when	when	SCONJ
cjfa-38805	52	8	firms	firm	NOUN
cjfa-38805	52	9	manipulate	manipulate	VERB
cjfa-38805	52	10	the	the	DET
cjfa-38805	52	11	quantity	quantity	NOUN
cjfa-38805	52	12	or	or	CCONJ
cjfa-38805	52	13	value	value	NOUN
cjfa-38805	52	14	of	of	ADP
cjfa-38805	52	15	inventory	inventory	NOUN
cjfa-38805	52	16	.	.	PUNCT
cjfa-38805	53	1	some	some	PRON
cjfa-38805	53	2	of	of	ADP
cjfa-38805	53	3	the	the	DET
cjfa-38805	53	4	techniques	technique	NOUN
cjfa-38805	53	5	adopted	adopt	VERB
cjfa-38805	53	6	may	may	AUX
cjfa-38805	53	7	be	be	AUX
cjfa-38805	53	8	to	to	PART
cjfa-38805	53	9	make	make	VERB
cjfa-38805	53	10	provisions	provision	NOUN
cjfa-38805	53	11	for	for	ADP
cjfa-38805	53	12	slow	slow	ADV
cjfa-38805	53	13	-	-	PUNCT
cjfa-38805	53	14	moving	move	VERB
cjfa-38805	53	15	inventory	inventory	NOUN
cjfa-38805	53	16	,	,	PUNCT
cjfa-38805	53	17	and	and	CCONJ
cjfa-38805	53	18	also	also	ADV
cjfa-38805	53	19	possibly	possibly	ADV
cjfa-38805	53	20	change	change	VERB
cjfa-38805	53	21	the	the	DET
cjfa-38805	53	22	inventory	inventory	NOUN
cjfa-38805	53	23	valuation	valuation	NOUN
cjfa-38805	53	24	method	method	NOUN
cjfa-38805	53	25	.	.	PUNCT
cjfa-38805	54	1	justification	justification	NOUN
cjfa-38805	54	2	in	in	ADP
cjfa-38805	54	3	support	support	NOUN
cjfa-38805	54	4	or	or	CCONJ
cjfa-38805	54	5	against	against	ADP
cjfa-38805	54	6	creative	creative	ADJ
cjfa-38805	54	7	accounting	accounting	NOUN
cjfa-38805	54	8	practices	practice	NOUN
cjfa-38805	54	9	study	study	VERB
cjfa-38805	54	10	such	such	ADJ
cjfa-38805	54	11	as	as	ADP
cjfa-38805	54	12	škoda	škoda	PROPN
cjfa-38805	54	13	,	,	PUNCT
cjfa-38805	54	14	lengyelfalusy	lengyelfalusy	NOUN
cjfa-38805	54	15	and	and	CCONJ
cjfa-38805	54	16	gabrhelová	gabrhelová	X
cjfa-38805	54	17	(	(	PUNCT
cjfa-38805	54	18	2017	2017	NUM
cjfa-38805	54	19	)	)	PUNCT
cjfa-38805	54	20	has	have	AUX
cjfa-38805	54	21	identified	identify	VERB
cjfa-38805	54	22	tax	tax	NOUN
cjfa-38805	54	23	as	as	ADP
cjfa-38805	54	24	a	a	DET
cjfa-38805	54	25	significant	significant	ADJ
cjfa-38805	54	26	motivator	motivator	NOUN
cjfa-38805	54	27	for	for	ADP
cjfa-38805	54	28	practicing	practice	VERB
cjfa-38805	54	29	creative	creative	ADJ
cjfa-38805	54	30	accounting	accounting	NOUN
cjfa-38805	54	31	.	.	PUNCT
cjfa-38805	55	1	the	the	DET
cjfa-38805	55	2	argument	argument	NOUN
cjfa-38805	55	3	put	put	VERB
cjfa-38805	55	4	forward	forward	ADV
cjfa-38805	55	5	by	by	ADP
cjfa-38805	55	6	davidson	davidson	PROPN
cjfa-38805	55	7	(	(	PUNCT
cjfa-38805	55	8	2002	2002	NUM
cjfa-38805	55	9	)	)	PUNCT
cjfa-38805	55	10	is	be	AUX
cjfa-38805	55	11	that	that	SCONJ
cjfa-38805	55	12	complexities	complexity	NOUN
cjfa-38805	55	13	in	in	ADP
cjfa-38805	55	14	the	the	DET
cjfa-38805	55	15	environment	environment	NOUN
cjfa-38805	55	16	in	in	ADP
cjfa-38805	55	17	which	which	PRON
cjfa-38805	55	18	a	a	DET
cjfa-38805	55	19	business	business	NOUN
cjfa-38805	55	20	operates	operate	VERB
cjfa-38805	55	21	as	as	ADV
cjfa-38805	55	22	well	well	ADV
cjfa-38805	55	23	as	as	ADP
cjfa-38805	55	24	situations	situation	NOUN
cjfa-38805	55	25	where	where	SCONJ
cjfa-38805	55	26	pressures	pressure	NOUN
cjfa-38805	55	27	mount	mount	VERB
cjfa-38805	55	28	on	on	ADP
cjfa-38805	55	29	managers	manager	NOUN
cjfa-38805	55	30	during	during	ADP
cjfa-38805	55	31	economic	economic	ADJ
cjfa-38805	55	32	challenges	challenge	NOUN
cjfa-38805	55	33	often	often	ADV
cjfa-38805	55	34	make	make	VERB
cjfa-38805	55	35	managers	manager	NOUN
cjfa-38805	55	36	to	to	PART
cjfa-38805	55	37	improve	improve	VERB
cjfa-38805	55	38	their	their	PRON
cjfa-38805	55	39	financial	financial	ADJ
cjfa-38805	55	40	performance	performance	NOUN
cjfa-38805	55	41	by	by	ADP
cjfa-38805	55	42	all	all	DET
cjfa-38805	55	43	means	mean	NOUN
cjfa-38805	55	44	.	.	PUNCT
cjfa-38805	56	1	some	some	DET
cjfa-38805	56	2	reasons	reason	NOUN
cjfa-38805	56	3	put	put	VERB
cjfa-38805	56	4	forward	forward	ADV
cjfa-38805	56	5	by	by	ADP
cjfa-38805	56	6	sutton	sutton	PROPN
cjfa-38805	56	7	(	(	PUNCT
cjfa-38805	56	8	2002	2002	NUM
cjfa-38805	56	9	)	)	PUNCT
cjfa-38805	56	10	as	as	SCONJ
cjfa-38805	56	11	cited	cite	VERB
cjfa-38805	56	12	in	in	ADP
cjfa-38805	56	13	odia	odia	PROPN
cjfa-38805	56	14	and	and	CCONJ
cjfa-38805	56	15	ogiedu	ogiedu	PROPN
cjfa-38805	56	16	(	(	PUNCT
cjfa-38805	56	17	2013	2013	NUM
cjfa-38805	56	18	)	)	PUNCT
cjfa-38805	56	19	for	for	ADP
cjfa-38805	56	20	creative	creative	ADJ
cjfa-38805	56	21	accounting	accounting	NOUN
cjfa-38805	56	22	practices	practice	NOUN
cjfa-38805	56	23	are	be	AUX
cjfa-38805	56	24	;	;	PUNCT
cjfa-38805	56	25	reduction	reduction	NOUN
cjfa-38805	56	26	in	in	ADP
cjfa-38805	56	27	tax	tax	NOUN
cjfa-38805	56	28	and	and	CCONJ
cjfa-38805	56	29	burden	burden	NOUN
cjfa-38805	56	30	,	,	PUNCT
cjfa-38805	56	31	access	access	NOUN
cjfa-38805	56	32	to	to	ADP
cjfa-38805	56	33	cheap	cheap	ADJ
cjfa-38805	56	34	sources	source	NOUN
cjfa-38805	56	35	of	of	ADP
cjfa-38805	56	36	capital	capital	NOUN
cjfa-38805	56	37	,	,	PUNCT
cjfa-38805	56	38	avoiding	avoid	VERB
cjfa-38805	56	39	the	the	DET
cjfa-38805	56	40	violation	violation	NOUN
cjfa-38805	56	41	of	of	ADP
cjfa-38805	56	42	terms	term	NOUN
cjfa-38805	56	43	or	or	CCONJ
cjfa-38805	56	44	clauses	clause	NOUN
cjfa-38805	56	45	in	in	ADP
cjfa-38805	56	46	debt	debt	NOUN
cjfa-38805	56	47	contracts	contract	NOUN
cjfa-38805	56	48	and	and	CCONJ
cjfa-38805	56	49	increased	increase	VERB
cjfa-38805	56	50	managers	manager	NOUN
cjfa-38805	56	51	’	’	PART
cjfa-38805	56	52	wealth	wealth	NOUN
cjfa-38805	56	53	.	.	PUNCT
cjfa-38805	57	1	branka	branka	PROPN
cjfa-38805	57	2	,	,	PUNCT
cjfa-38805	57	3	ivana	ivana	PROPN
cjfa-38805	57	4	and	and	CCONJ
cjfa-38805	57	5	ivo	ivo	PROPN
cjfa-38805	57	6	(	(	PUNCT
cjfa-38805	57	7	2018	2018	NUM
cjfa-38805	57	8	)	)	PUNCT
cjfa-38805	57	9	opined	opine	VERB
cjfa-38805	57	10	that	that	SCONJ
cjfa-38805	57	11	creative	creative	ADJ
cjfa-38805	57	12	accounting	accounting	NOUN
cjfa-38805	57	13	is	be	AUX
cjfa-38805	57	14	applied	apply	VERB
cjfa-38805	57	15	with	with	ADP
cjfa-38805	57	16	the	the	DET
cjfa-38805	57	17	motive	motive	ADJ
cjfa-38805	57	18	creative	creative	ADJ
cjfa-38805	57	19	accounting	accounting	NOUN
cjfa-38805	57	20	and	and	CCONJ
cjfa-38805	57	21	shareholders	shareholder	NOUN
cjfa-38805	57	22	wealth	wealth	NOUN
cjfa-38805	57	23	maximization	maximization	NOUN
cjfa-38805	57	24	…	…	PUNCT
cjfa-38805	57	25	53	53	NUM
cjfa-38805	57	26	to	to	PART
cjfa-38805	57	27	obtain	obtain	VERB
cjfa-38805	57	28	personal	personal	ADJ
cjfa-38805	57	29	gain	gain	NOUN
cjfa-38805	57	30	,	,	PUNCT
cjfa-38805	57	31	maintain	maintain	VERB
cjfa-38805	57	32	competitiveness	competitiveness	NOUN
cjfa-38805	57	33	,	,	PUNCT
cjfa-38805	57	34	attracts	attract	VERB
cjfa-38805	57	35	investors	investor	NOUN
cjfa-38805	57	36	by	by	ADP
cjfa-38805	57	37	presenting	present	VERB
cjfa-38805	57	38	an	an	DET
cjfa-38805	57	39	image	image	NOUN
cjfa-38805	57	40	that	that	PRON
cjfa-38805	57	41	is	be	AUX
cjfa-38805	57	42	not	not	PART
cjfa-38805	57	43	real	real	ADJ
cjfa-38805	57	44	about	about	ADP
cjfa-38805	57	45	the	the	DET
cjfa-38805	57	46	business	business	NOUN
cjfa-38805	57	47	,	,	PUNCT
cjfa-38805	57	48	increasing	increase	VERB
cjfa-38805	57	49	or	or	CCONJ
cjfa-38805	57	50	maintaining	maintain	VERB
cjfa-38805	57	51	the	the	DET
cjfa-38805	57	52	level	level	NOUN
cjfa-38805	57	53	of	of	ADP
cjfa-38805	57	54	capital	capital	NOUN
cjfa-38805	57	55	,	,	PUNCT
cjfa-38805	57	56	buying	buy	VERB
cjfa-38805	57	57	time	time	NOUN
cjfa-38805	57	58	for	for	ADP
cjfa-38805	57	59	not	not	PART
cjfa-38805	57	60	settling	settle	VERB
cjfa-38805	57	61	due	due	ADJ
cjfa-38805	57	62	debts	debt	NOUN
cjfa-38805	57	63	and	and	CCONJ
cjfa-38805	57	64	beating	beat	VERB
cjfa-38805	57	65	analysts	analyst	NOUN
cjfa-38805	57	66	’	’	PART
cjfa-38805	57	67	forecasts	forecast	NOUN
cjfa-38805	57	68	about	about	ADP
cjfa-38805	57	69	the	the	DET
cjfa-38805	57	70	company	company	NOUN
cjfa-38805	57	71	’s	’s	PART
cjfa-38805	57	72	performance	performance	NOUN
cjfa-38805	57	73	.	.	PUNCT
cjfa-38805	58	1	despite	despite	SCONJ
cjfa-38805	58	2	the	the	DET
cjfa-38805	58	3	motives	motive	NOUN
cjfa-38805	58	4	advanced	advance	VERB
cjfa-38805	58	5	in	in	ADP
cjfa-38805	58	6	support	support	NOUN
cjfa-38805	58	7	of	of	ADP
cjfa-38805	58	8	creative	creative	ADJ
cjfa-38805	58	9	accounting	accounting	NOUN
cjfa-38805	58	10	,	,	PUNCT
cjfa-38805	58	11	it	it	PRON
cjfa-38805	58	12	must	must	AUX
cjfa-38805	58	13	be	be	AUX
cjfa-38805	58	14	noted	note	VERB
cjfa-38805	58	15	that	that	SCONJ
cjfa-38805	58	16	the	the	DET
cjfa-38805	58	17	practice	practice	NOUN
cjfa-38805	58	18	and	and	CCONJ
cjfa-38805	58	19	techniques	technique	NOUN
cjfa-38805	58	20	of	of	ADP
cjfa-38805	58	21	creative	creative	ADJ
cjfa-38805	58	22	accounting	accounting	NOUN
cjfa-38805	58	23	has	have	AUX
cjfa-38805	58	24	contributed	contribute	VERB
cjfa-38805	58	25	to	to	ADP
cjfa-38805	58	26	the	the	DET
cjfa-38805	58	27	failure	failure	NOUN
cjfa-38805	58	28	of	of	ADP
cjfa-38805	58	29	larger	large	ADJ
cjfa-38805	58	30	firms	firm	NOUN
cjfa-38805	58	31	like	like	ADP
cjfa-38805	58	32	arthur	arthur	PROPN
cjfa-38805	58	33	anderson	anderson	PROPN
cjfa-38805	58	34	,	,	PUNCT
cjfa-38805	58	35	enron	enron	PROPN
cjfa-38805	58	36	,	,	PUNCT
cjfa-38805	58	37	world	world	NOUN
cjfa-38805	58	38	com	com	PROPN
cjfa-38805	58	39	,	,	PUNCT
cjfa-38805	58	40	parmalat	parmalat	NOUN
cjfa-38805	58	41	,	,	PUNCT
cjfa-38805	58	42	etc	etc	X
cjfa-38805	58	43	.	.	X
cjfa-38805	58	44	,	,	PUNCT
cjfa-38805	58	45	(	(	PUNCT
cjfa-38805	58	46	norri	norri	NOUN
cjfa-38805	58	47	,	,	PUNCT
cjfa-38805	58	48	2013	2013	NUM
cjfa-38805	58	49	;	;	PUNCT
cjfa-38805	58	50	ajibolade	ajibolade	NOUN
cjfa-38805	58	51	,	,	PUNCT
cjfa-38805	58	52	2008	2008	NUM
cjfa-38805	58	53	)	)	PUNCT
cjfa-38805	58	54	.	.	PUNCT
cjfa-38805	59	1	in	in	ADP
cjfa-38805	59	2	nigeria	nigeria	PROPN
cjfa-38805	59	3	,	,	PUNCT
cjfa-38805	59	4	akintola	akintola	PROPN
cjfa-38805	59	5	williams	williams	PROPN
cjfa-38805	59	6	and	and	CCONJ
cjfa-38805	59	7	deloitte	deloitte	PROPN
cjfa-38805	59	8	were	be	AUX
cjfa-38805	59	9	also	also	ADV
cjfa-38805	59	10	prosecuted	prosecute	VERB
cjfa-38805	59	11	for	for	ADP
cjfa-38805	59	12	aiding	aid	VERB
cjfa-38805	59	13	the	the	DET
cjfa-38805	59	14	forgery	forgery	NOUN
cjfa-38805	59	15	of	of	ADP
cjfa-38805	59	16	afribank	afribank	PROPN
cjfa-38805	59	17	plc	plc	PROPN
cjfa-38805	59	18	’s	’s	PART
cjfa-38805	59	19	accounts	account	NOUN
cjfa-38805	59	20	(	(	PUNCT
cjfa-38805	59	21	main	main	ADJ
cjfa-38805	59	22	stream	stream	PROPN
cjfa-38805	59	23	bank	bank	PROPN
cjfa-38805	59	24	plc	plc	PROPN
cjfa-38805	59	25	)	)	PUNCT
cjfa-38805	59	26	and	and	CCONJ
cjfa-38805	59	27	intentionally	intentionally	ADV
cjfa-38805	59	28	exaggerating	exaggerate	VERB
cjfa-38805	59	29	the	the	DET
cjfa-38805	59	30	earnings	earning	NOUN
cjfa-38805	59	31	of	of	ADP
cjfa-38805	59	32	cadbury	cadbury	PROPN
cjfa-38805	59	33	nigeria	nigeria	PROPN
cjfa-38805	59	34	plc	plc	PROPN
cjfa-38805	59	35	(	(	PUNCT
cjfa-38805	59	36	bankole	bankole	PROPN
cjfa-38805	59	37	,	,	PUNCT
cjfa-38805	59	38	ukolobi	ukolobi	PROPN
cjfa-38805	59	39	&	&	CCONJ
cjfa-38805	59	40	mcdubus	mcdubus	PROPN
cjfa-38805	59	41	,	,	PUNCT
cjfa-38805	59	42	2018	2018	NUM
cjfa-38805	59	43	)	)	PUNCT
cjfa-38805	59	44	.	.	PUNCT
cjfa-38805	60	1	these	these	DET
cjfa-38805	60	2	events	event	NOUN
cjfa-38805	60	3	certainly	certainly	ADV
cjfa-38805	60	4	show	show	VERB
cjfa-38805	60	5	that	that	SCONJ
cjfa-38805	60	6	the	the	DET
cjfa-38805	60	7	financial	financial	ADJ
cjfa-38805	60	8	reports	report	NOUN
cjfa-38805	60	9	presented	present	VERB
cjfa-38805	60	10	to	to	ADP
cjfa-38805	60	11	the	the	DET
cjfa-38805	60	12	public	public	NOUN
cjfa-38805	60	13	by	by	ADP
cjfa-38805	60	14	management	management	NOUN
cjfa-38805	60	15	and	and	CCONJ
cjfa-38805	60	16	approved	approve	VERB
cjfa-38805	60	17	by	by	ADP
cjfa-38805	60	18	auditors	auditor	NOUN
cjfa-38805	60	19	were	be	AUX
cjfa-38805	60	20	a	a	DET
cjfa-38805	60	21	misrepresentation	misrepresentation	NOUN
cjfa-38805	60	22	of	of	ADP
cjfa-38805	60	23	the	the	DET
cjfa-38805	60	24	firm	firm	NOUN
cjfa-38805	60	25	’s	’s	PART
cjfa-38805	60	26	true	true	ADJ
cjfa-38805	60	27	position	position	NOUN
cjfa-38805	60	28	.	.	PUNCT
cjfa-38805	61	1	according	accord	VERB
cjfa-38805	61	2	to	to	ADP
cjfa-38805	61	3	bakre	bakre	VERB
cjfa-38805	61	4	(	(	PUNCT
cjfa-38805	61	5	2007	2007	NUM
cjfa-38805	61	6	)	)	PUNCT
cjfa-38805	61	7	,	,	PUNCT
cjfa-38805	61	8	“	"	PUNCT
cjfa-38805	61	9	increase	increase	VERB
cjfa-38805	61	10	in	in	ADP
cjfa-38805	61	11	company	company	NOUN
cjfa-38805	61	12	failures	failure	NOUN
cjfa-38805	61	13	in	in	ADP
cjfa-38805	61	14	nigeria	nigeria	PROPN
cjfa-38805	61	15	and	and	CCONJ
cjfa-38805	61	16	the	the	DET
cjfa-38805	61	17	close	close	ADJ
cjfa-38805	61	18	shave	shave	NOUN
cjfa-38805	61	19	with	with	ADP
cjfa-38805	61	20	collapse	collapse	NOUN
cjfa-38805	61	21	that	that	SCONJ
cjfa-38805	61	22	some	some	DET
cjfa-38805	61	23	banks	bank	NOUN
cjfa-38805	61	24	had	have	AUX
cjfa-38805	61	25	,	,	PUNCT
cjfa-38805	61	26	occasioning	occasion	VERB
cjfa-38805	61	27	bailout	bailout	NOUN
cjfa-38805	61	28	funds	fund	NOUN
cjfa-38805	61	29	from	from	ADP
cjfa-38805	61	30	central	central	ADJ
cjfa-38805	61	31	bank	bank	PROPN
cjfa-38805	61	32	of	of	ADP
cjfa-38805	61	33	nigeria	nigeria	PROPN
cjfa-38805	61	34	,	,	PUNCT
cjfa-38805	61	35	has	have	AUX
cjfa-38805	61	36	prompted	prompt	VERB
cjfa-38805	61	37	researchers	researcher	NOUN
cjfa-38805	61	38	and	and	CCONJ
cjfa-38805	61	39	investors	investor	NOUN
cjfa-38805	61	40	to	to	PART
cjfa-38805	61	41	query	query	VERB
cjfa-38805	61	42	the	the	DET
cjfa-38805	61	43	reliability	reliability	NOUN
cjfa-38805	61	44	of	of	ADP
cjfa-38805	61	45	financial	financial	ADJ
cjfa-38805	61	46	statements	statement	NOUN
cjfa-38805	61	47	for	for	ADP
cjfa-38805	61	48	decision	decision	NOUN
cjfa-38805	61	49	making	making	NOUN
cjfa-38805	61	50	.	.	PUNCT
cjfa-38805	61	51	”	"	PUNCT
cjfa-38805	62	1	another	another	DET
cjfa-38805	62	2	position	position	NOUN
cjfa-38805	62	3	put	put	VERB
cjfa-38805	62	4	forward	forward	ADV
cjfa-38805	62	5	by	by	ADP
cjfa-38805	62	6	bakre	bakre	NOUN
cjfa-38805	62	7	(	(	PUNCT
cjfa-38805	62	8	2007	2007	NUM
cjfa-38805	62	9	)	)	PUNCT
cjfa-38805	62	10	is	be	AUX
cjfa-38805	62	11	that	that	SCONJ
cjfa-38805	62	12	“	"	PUNCT
cjfa-38805	62	13	investors	investor	NOUN
cjfa-38805	62	14	are	be	AUX
cjfa-38805	62	15	increasingly	increasingly	ADV
cjfa-38805	62	16	uncertain	uncertain	ADJ
cjfa-38805	62	17	about	about	ADP
cjfa-38805	62	18	returns	return	NOUN
cjfa-38805	62	19	on	on	ADP
cjfa-38805	62	20	their	their	PRON
cjfa-38805	62	21	investment	investment	NOUN
cjfa-38805	62	22	as	as	SCONJ
cjfa-38805	62	23	confidence	confidence	NOUN
cjfa-38805	62	24	in	in	ADP
cjfa-38805	62	25	financial	financial	ADJ
cjfa-38805	62	26	reporting	reporting	NOUN
cjfa-38805	62	27	is	be	AUX
cjfa-38805	62	28	being	be	AUX
cjfa-38805	62	29	eroded	erode	VERB
cjfa-38805	62	30	.	.	PUNCT
cjfa-38805	62	31	”	"	PUNCT
cjfa-38805	63	1	apart	apart	ADV
cjfa-38805	63	2	from	from	ADP
cjfa-38805	63	3	the	the	DET
cjfa-38805	63	4	issue	issue	NOUN
cjfa-38805	63	5	of	of	ADP
cjfa-38805	63	6	corporate	corporate	ADJ
cjfa-38805	63	7	collapse	collapse	NOUN
cjfa-38805	63	8	of	of	ADP
cjfa-38805	63	9	firms	firm	NOUN
cjfa-38805	63	10	,	,	PUNCT
cjfa-38805	63	11	the	the	DET
cjfa-38805	63	12	current	current	ADJ
cjfa-38805	63	13	study	study	NOUN
cjfa-38805	63	14	is	be	AUX
cjfa-38805	63	15	intended	intend	VERB
cjfa-38805	63	16	to	to	PART
cjfa-38805	63	17	determine	determine	VERB
cjfa-38805	63	18	the	the	DET
cjfa-38805	63	19	effect	effect	NOUN
cjfa-38805	63	20	of	of	ADP
cjfa-38805	63	21	creative	creative	ADJ
cjfa-38805	63	22	accounting	accounting	NOUN
cjfa-38805	63	23	practices	practice	NOUN
cjfa-38805	63	24	on	on	ADP
cjfa-38805	63	25	the	the	DET
cjfa-38805	63	26	wealth	wealth	NOUN
cjfa-38805	63	27	of	of	ADP
cjfa-38805	63	28	shareholders	shareholder	NOUN
cjfa-38805	63	29	with	with	ADP
cjfa-38805	63	30	respect	respect	NOUN
cjfa-38805	63	31	to	to	ADP
cjfa-38805	63	32	firm	firm	NOUN
cjfa-38805	63	33	’s	’s	PART
cjfa-38805	63	34	share	share	NOUN
cjfa-38805	63	35	price	price	NOUN
cjfa-38805	63	36	in	in	ADP
cjfa-38805	63	37	the	the	DET
cjfa-38805	63	38	stock	stock	NOUN
cjfa-38805	63	39	market	market	NOUN
cjfa-38805	63	40	.	.	PUNCT
cjfa-38805	64	1	shareholders	shareholder	NOUN
cjfa-38805	64	2	’	’	PART
cjfa-38805	64	3	wealth	wealth	NOUN
cjfa-38805	64	4	and	and	CCONJ
cjfa-38805	64	5	its	its	PRON
cjfa-38805	64	6	influencing	influence	VERB
cjfa-38805	64	7	factors	factor	NOUN
cjfa-38805	64	8	adaramola	adaramola	PROPN
cjfa-38805	64	9	and	and	CCONJ
cjfa-38805	64	10	atanda	atanda	X
cjfa-38805	64	11	(	(	PUNCT
cjfa-38805	64	12	2014	2014	NUM
cjfa-38805	64	13	)	)	PUNCT
cjfa-38805	64	14	maintained	maintain	VERB
cjfa-38805	64	15	that	that	SCONJ
cjfa-38805	64	16	“	"	PUNCT
cjfa-38805	64	17	shareholders	shareholder	NOUN
cjfa-38805	64	18	’	'	PUNCT
cjfa-38805	64	19	wealth	wealth	NOUN
cjfa-38805	64	20	is	be	AUX
cjfa-38805	64	21	the	the	DET
cjfa-38805	64	22	projected	project	VERB
cjfa-38805	64	23	future	future	ADJ
cjfa-38805	64	24	earnings	earning	NOUN
cjfa-38805	64	25	to	to	ADP
cjfa-38805	64	26	the	the	DET
cjfa-38805	64	27	firm	firm	NOUN
cjfa-38805	64	28	’s	’s	PART
cjfa-38805	64	29	owners	owner	NOUN
cjfa-38805	64	30	calculated	calculate	VERB
cjfa-38805	64	31	in	in	ADP
cjfa-38805	64	32	their	their	PRON
cjfa-38805	64	33	present	present	ADJ
cjfa-38805	64	34	value	value	NOUN
cjfa-38805	64	35	.	.	PUNCT
cjfa-38805	64	36	”	"	PUNCT
cjfa-38805	65	1	these	these	DET
cjfa-38805	65	2	earnings	earning	NOUN
cjfa-38805	65	3	take	take	VERB
cjfa-38805	65	4	the	the	DET
cjfa-38805	65	5	form	form	NOUN
cjfa-38805	65	6	of	of	ADP
cjfa-38805	65	7	dividends	dividend	NOUN
cjfa-38805	65	8	distributed	distribute	VERB
cjfa-38805	65	9	periodically	periodically	ADV
cjfa-38805	65	10	as	as	ADV
cjfa-38805	65	11	well	well	ADV
cjfa-38805	65	12	as	as	ADP
cjfa-38805	65	13	proceeds	proceed	NOUN
cjfa-38805	65	14	from	from	ADP
cjfa-38805	65	15	the	the	DET
cjfa-38805	65	16	trading	trading	NOUN
cjfa-38805	65	17	of	of	ADP
cjfa-38805	65	18	stock	stock	NOUN
cjfa-38805	65	19	.	.	PUNCT
cjfa-38805	65	20	”	"	PUNCT
cjfa-38805	66	1	as	as	SCONJ
cjfa-38805	66	2	noted	note	VERB
cjfa-38805	66	3	by	by	ADP
cjfa-38805	66	4	majanga	majanga	NOUN
cjfa-38805	66	5	(	(	PUNCT
cjfa-38805	66	6	2015	2015	NUM
cjfa-38805	66	7	)	)	PUNCT
cjfa-38805	66	8	,	,	PUNCT
cjfa-38805	66	9	some	some	PRON
cjfa-38805	66	10	of	of	ADP
cjfa-38805	66	11	the	the	DET
cjfa-38805	66	12	factors	factor	NOUN
cjfa-38805	66	13	that	that	PRON
cjfa-38805	66	14	influence	influence	NOUN
cjfa-38805	66	15	shareholders	shareholder	NOUN
cjfa-38805	66	16	’	'	PUNCT
cjfa-38805	66	17	wealth	wealth	NOUN
cjfa-38805	66	18	include	include	VERB
cjfa-38805	66	19	;	;	PUNCT
cjfa-38805	66	20	“	"	PUNCT
cjfa-38805	66	21	earnings	earning	NOUN
cjfa-38805	66	22	after	after	ADP
cjfa-38805	66	23	tax	tax	NOUN
cjfa-38805	66	24	and	and	CCONJ
cjfa-38805	66	25	interest	interest	NOUN
cjfa-38805	66	26	,	,	PUNCT
cjfa-38805	66	27	market	market	NOUN
cjfa-38805	66	28	forces	force	NOUN
cjfa-38805	66	29	,	,	PUNCT
cjfa-38805	66	30	the	the	DET
cjfa-38805	66	31	movement	movement	NOUN
cjfa-38805	66	32	in	in	ADP
cjfa-38805	66	33	share	share	NOUN
cjfa-38805	66	34	prices	price	NOUN
cjfa-38805	66	35	and	and	CCONJ
cjfa-38805	66	36	dividend	dividend	VERB
cjfa-38805	66	37	pay	pay	VERB
cjfa-38805	66	38	-	-	PUNCT
cjfa-38805	66	39	out	out	ADP
cjfa-38805	66	40	policy	policy	NOUN
cjfa-38805	66	41	.	.	PUNCT
cjfa-38805	66	42	”	"	PUNCT
cjfa-38805	67	1	the	the	DET
cjfa-38805	67	2	concepts	concept	NOUN
cjfa-38805	67	3	of	of	ADP
cjfa-38805	67	4	dividend	dividend	NOUN
cjfa-38805	67	5	pay	pay	NOUN
cjfa-38805	67	6	-	-	PUNCT
cjfa-38805	67	7	outs	out	NOUN
cjfa-38805	67	8	is	be	AUX
cjfa-38805	67	9	the	the	DET
cjfa-38805	67	10	principle	principle	NOUN
cjfa-38805	67	11	upon	upon	SCONJ
cjfa-38805	67	12	which	which	DET
cjfa-38805	67	13	building	building	NOUN
cjfa-38805	67	14	of	of	ADP
cjfa-38805	67	15	wealth	wealth	NOUN
cjfa-38805	67	16	is	be	AUX
cjfa-38805	67	17	founded	found	VERB
cjfa-38805	67	18	as	as	ADV
cjfa-38805	67	19	well	well	ADV
cjfa-38805	67	20	as	as	ADP
cjfa-38805	67	21	the	the	DET
cjfa-38805	67	22	increase	increase	NOUN
cjfa-38805	67	23	in	in	ADP
cjfa-38805	67	24	share	share	NOUN
cjfa-38805	67	25	prices	price	NOUN
cjfa-38805	67	26	,	,	PUNCT
cjfa-38805	67	27	and	and	CCONJ
cjfa-38805	67	28	also	also	ADV
cjfa-38805	67	29	stated	state	VERB
cjfa-38805	67	30	that	that	SCONJ
cjfa-38805	67	31	shareholders	shareholder	NOUN
cjfa-38805	67	32	’	'	PUNCT
cjfa-38805	67	33	wealth	wealth	NOUN
cjfa-38805	67	34	will	will	AUX
cjfa-38805	67	35	be	be	AUX
cjfa-38805	67	36	maximized	maximize	VERB
cjfa-38805	67	37	when	when	SCONJ
cjfa-38805	67	38	the	the	DET
cjfa-38805	67	39	company	company	NOUN
cjfa-38805	67	40	pays	pay	VERB
cjfa-38805	67	41	out	out	ADP
cjfa-38805	67	42	dividend	dividend	NOUN
cjfa-38805	67	43	regularly	regularly	ADV
cjfa-38805	67	44	and	and	CCONJ
cjfa-38805	67	45	the	the	DET
cjfa-38805	67	46	price	price	NOUN
cjfa-38805	67	47	of	of	ADP
cjfa-38805	67	48	the	the	DET
cjfa-38805	67	49	stock	stock	NOUN
cjfa-38805	67	50	appreciates	appreciate	VERB
cjfa-38805	67	51	on	on	ADP
cjfa-38805	67	52	the	the	DET
cjfa-38805	67	53	stock	stock	NOUN
cjfa-38805	67	54	-	-	PUNCT
cjfa-38805	67	55	market	market	NOUN
cjfa-38805	67	56	such	such	ADJ
cjfa-38805	67	57	that	that	SCONJ
cjfa-38805	67	58	the	the	DET
cjfa-38805	67	59	investor	investor	NOUN
cjfa-38805	67	60	gets	get	VERB
cjfa-38805	67	61	capital	capital	NOUN
cjfa-38805	67	62	gains	gain	NOUN
cjfa-38805	67	63	.	.	PUNCT
cjfa-38805	68	1	mpin	mpin	NOUN
cjfa-38805	68	2	o.	o.	PROPN
cjfa-38805	68	3	o.	o.	PROPN
cjfa-38805	68	4	iredele	iredele	PROPN
cjfa-38805	68	5	,	,	PUNCT
cjfa-38805	68	6	g.	g.	PROPN
cjfa-38805	68	7	b.	b.	PROPN
cjfa-38805	68	8	adeyeye	adeyeye	PROPN
cjfa-38805	68	9	,	,	PUNCT
cjfa-38805	68	10	e.	e.	PROPN
cjfa-38805	68	11	b.	b.	PROPN
cjfa-38805	68	12	owoyomi54	owoyomi54	PROPN
cjfa-38805	68	13	da	da	PROPN
cjfa-38805	69	1	(	(	PUNCT
cjfa-38805	69	2	2013	2013	NUM
cjfa-38805	69	3	)	)	PUNCT
cjfa-38805	69	4	emphasized	emphasize	VERB
cjfa-38805	69	5	how	how	SCONJ
cjfa-38805	69	6	important	important	ADJ
cjfa-38805	69	7	it	it	PRON
cjfa-38805	69	8	is	be	AUX
cjfa-38805	69	9	for	for	SCONJ
cjfa-38805	69	10	a	a	DET
cjfa-38805	69	11	firm	firm	NOUN
cjfa-38805	69	12	to	to	PART
cjfa-38805	69	13	maximize	maximize	VERB
cjfa-38805	69	14	shareholders	shareholder	NOUN
cjfa-38805	69	15	’	’	PART
cjfa-38805	69	16	wealth	wealth	NOUN
cjfa-38805	69	17	by	by	ADP
cjfa-38805	69	18	establishing	establish	VERB
cjfa-38805	69	19	an	an	DET
cjfa-38805	69	20	optimal	optimal	ADJ
cjfa-38805	69	21	dividend	dividend	NOUN
cjfa-38805	69	22	pay	pay	VERB
cjfa-38805	69	23	-	-	PUNCT
cjfa-38805	69	24	out	out	ADP
cjfa-38805	69	25	policy	policy	NOUN
cjfa-38805	69	26	.	.	PUNCT
cjfa-38805	70	1	on	on	ADP
cjfa-38805	70	2	the	the	DET
cjfa-38805	70	3	other	other	ADJ
cjfa-38805	70	4	hand	hand	NOUN
cjfa-38805	70	5	,	,	PUNCT
cjfa-38805	70	6	mpinda	mpinda	NOUN
cjfa-38805	70	7	(	(	PUNCT
cjfa-38805	70	8	2013	2013	NUM
cjfa-38805	70	9	)	)	PUNCT
cjfa-38805	70	10	,	,	PUNCT
cjfa-38805	70	11	highlighted	highlight	VERB
cjfa-38805	70	12	that	that	SCONJ
cjfa-38805	70	13	“	"	PUNCT
cjfa-38805	70	14	investors	investor	NOUN
cjfa-38805	70	15	who	who	PRON
cjfa-38805	70	16	have	have	VERB
cjfa-38805	70	17	a	a	DET
cjfa-38805	70	18	long	long	ADJ
cjfa-38805	70	19	-	-	PUNCT
cjfa-38805	70	20	term	term	NOUN
cjfa-38805	70	21	perspective	perspective	NOUN
cjfa-38805	70	22	in	in	ADP
cjfa-38805	70	23	their	their	PRON
cjfa-38805	70	24	investment	investment	NOUN
cjfa-38805	70	25	are	be	AUX
cjfa-38805	70	26	the	the	DET
cjfa-38805	70	27	ones	one	NOUN
cjfa-38805	70	28	who	who	PRON
cjfa-38805	70	29	believe	believe	VERB
cjfa-38805	70	30	that	that	SCONJ
cjfa-38805	70	31	a	a	DET
cjfa-38805	70	32	dividend	dividend	NOUN
cjfa-38805	70	33	should	should	AUX
cjfa-38805	70	34	only	only	ADV
cjfa-38805	70	35	be	be	AUX
cjfa-38805	70	36	paid	pay	VERB
cjfa-38805	70	37	if	if	SCONJ
cjfa-38805	70	38	the	the	DET
cjfa-38805	70	39	company	company	NOUN
cjfa-38805	70	40	has	have	VERB
cjfa-38805	70	41	no	no	DET
cjfa-38805	70	42	value	value	NOUN
cjfa-38805	70	43	-	-	PUNCT
cjfa-38805	70	44	enhancing	enhance	VERB
cjfa-38805	70	45	capital	capital	NOUN
cjfa-38805	70	46	projects	project	NOUN
cjfa-38805	70	47	to	to	PART
cjfa-38805	70	48	invest	invest	VERB
cjfa-38805	70	49	in	in	ADP
cjfa-38805	70	50	.	.	PUNCT
cjfa-38805	70	51	”	"	PUNCT
cjfa-38805	71	1	link	link	NOUN
cjfa-38805	71	2	between	between	ADP
cjfa-38805	71	3	creating	create	VERB
cjfa-38805	71	4	accounting	accounting	NOUN
cjfa-38805	71	5	and	and	CCONJ
cjfa-38805	71	6	shareholders	shareholder	NOUN
cjfa-38805	71	7	’	'	PUNCT
cjfa-38805	71	8	wealth	wealth	NOUN
cjfa-38805	71	9	salome	salome	PROPN
cjfa-38805	71	10	,	,	PUNCT
cjfa-38805	71	11	ifeanyi	ifeanyi	PROPN
cjfa-38805	71	12	&	&	CCONJ
cjfa-38805	71	13	marcel	marcel	PROPN
cjfa-38805	71	14	(	(	PUNCT
cjfa-38805	71	15	2012	2012	NUM
cjfa-38805	71	16	)	)	PUNCT
cjfa-38805	71	17	put	put	VERB
cjfa-38805	71	18	forward	forward	ADV
cjfa-38805	71	19	that	that	SCONJ
cjfa-38805	71	20	“	"	PUNCT
cjfa-38805	71	21	creative	creative	ADJ
cjfa-38805	71	22	accounting	accounting	NOUN
cjfa-38805	71	23	occurs	occur	VERB
cjfa-38805	71	24	when	when	SCONJ
cjfa-38805	71	25	managers	manager	NOUN
cjfa-38805	71	26	use	use	VERB
cjfa-38805	71	27	judgment	judgment	NOUN
cjfa-38805	71	28	in	in	ADP
cjfa-38805	71	29	financial	financial	ADJ
cjfa-38805	71	30	reporting	reporting	NOUN
cjfa-38805	71	31	and	and	CCONJ
cjfa-38805	71	32	in	in	ADP
cjfa-38805	71	33	structuring	structure	VERB
cjfa-38805	71	34	transactions	transaction	NOUN
cjfa-38805	71	35	to	to	PART
cjfa-38805	71	36	alter	alter	VERB
cjfa-38805	71	37	financial	financial	ADJ
cjfa-38805	71	38	reports	report	NOUN
cjfa-38805	71	39	to	to	ADP
cjfa-38805	71	40	either	either	CCONJ
cjfa-38805	71	41	mislead	mislead	VERB
cjfa-38805	71	42	some	some	DET
cjfa-38805	71	43	unsuspected	unsuspected	ADJ
cjfa-38805	71	44	stakeholders	stakeholder	NOUN
cjfa-38805	71	45	about	about	ADP
cjfa-38805	71	46	the	the	DET
cjfa-38805	71	47	underlying	underlie	VERB
cjfa-38805	71	48	economic	economic	ADJ
cjfa-38805	71	49	performance	performance	NOUN
cjfa-38805	71	50	of	of	ADP
cjfa-38805	71	51	the	the	DET
cjfa-38805	71	52	company	company	NOUN
cjfa-38805	71	53	or	or	CCONJ
cjfa-38805	71	54	to	to	PART
cjfa-38805	71	55	influence	influence	VERB
cjfa-38805	71	56	contractual	contractual	ADJ
cjfa-38805	71	57	outcomes	outcome	NOUN
cjfa-38805	71	58	that	that	PRON
cjfa-38805	71	59	depend	depend	VERB
cjfa-38805	71	60	on	on	ADP
cjfa-38805	71	61	reported	report	VERB
cjfa-38805	71	62	accounting	accounting	NOUN
cjfa-38805	71	63	numbers	number	NOUN
cjfa-38805	71	64	.	.	PUNCT
cjfa-38805	72	1	the	the	DET
cjfa-38805	72	2	resultant	resultant	NOUN
cjfa-38805	72	3	effects	effect	NOUN
cjfa-38805	72	4	of	of	ADP
cjfa-38805	72	5	these	these	DET
cjfa-38805	72	6	gross	gross	ADJ
cjfa-38805	72	7	accounting	accounting	NOUN
cjfa-38805	72	8	violations	violation	NOUN
cjfa-38805	72	9	are	be	AUX
cjfa-38805	72	10	disastrous	disastrous	ADJ
cjfa-38805	72	11	,	,	PUNCT
cjfa-38805	72	12	leading	lead	VERB
cjfa-38805	72	13	to	to	ADP
cjfa-38805	72	14	high	high	ADJ
cjfa-38805	72	15	information	information	NOUN
cjfa-38805	72	16	gap	gap	NOUN
cjfa-38805	72	17	between	between	ADP
cjfa-38805	72	18	managers	manager	NOUN
cjfa-38805	72	19	and	and	CCONJ
cjfa-38805	72	20	investors	investor	NOUN
cjfa-38805	72	21	and	and	CCONJ
cjfa-38805	72	22	creating	create	VERB
cjfa-38805	72	23	a	a	DET
cjfa-38805	72	24	negative	negative	ADJ
cjfa-38805	72	25	impact	impact	NOUN
cjfa-38805	72	26	on	on	ADP
cjfa-38805	72	27	shareholders	shareholder	NOUN
cjfa-38805	72	28	’	'	PUNCT
cjfa-38805	72	29	wealth	wealth	NOUN
cjfa-38805	72	30	.	.	PUNCT
cjfa-38805	72	31	”	"	PUNCT
cjfa-38805	73	1	a	a	DET
cjfa-38805	73	2	study	study	NOUN
cjfa-38805	73	3	by	by	ADP
cjfa-38805	73	4	adaramola	adaramola	PROPN
cjfa-38805	73	5	and	and	CCONJ
cjfa-38805	73	6	atanda	atanda	X
cjfa-38805	73	7	(	(	PUNCT
cjfa-38805	73	8	2014	2014	NUM
cjfa-38805	73	9	)	)	PUNCT
cjfa-38805	73	10	observed	observe	VERB
cjfa-38805	73	11	that	that	DET
cjfa-38805	73	12	movement	movement	NOUN
cjfa-38805	73	13	in	in	ADP
cjfa-38805	73	14	a	a	DET
cjfa-38805	73	15	company	company	NOUN
cjfa-38805	73	16	’s	’s	PART
cjfa-38805	73	17	earnings	earning	NOUN
cjfa-38805	73	18	has	have	VERB
cjfa-38805	73	19	a	a	DET
cjfa-38805	73	20	direct	direct	ADJ
cjfa-38805	73	21	impact	impact	NOUN
cjfa-38805	73	22	on	on	ADP
cjfa-38805	73	23	movement	movement	NOUN
cjfa-38805	73	24	in	in	ADP
cjfa-38805	73	25	share	share	NOUN
cjfa-38805	73	26	prices	price	NOUN
cjfa-38805	73	27	.	.	PUNCT
cjfa-38805	74	1	similarly	similarly	ADV
cjfa-38805	74	2	,	,	PUNCT
cjfa-38805	74	3	financial	financial	ADJ
cjfa-38805	74	4	accounting	accounting	NOUN
cjfa-38805	74	5	information	information	NOUN
cjfa-38805	74	6	relating	relate	VERB
cjfa-38805	74	7	to	to	ADP
cjfa-38805	74	8	cash	cash	NOUN
cjfa-38805	74	9	-	-	PUNCT
cjfa-38805	74	10	flows	flow	NOUN
cjfa-38805	74	11	has	have	VERB
cjfa-38805	74	12	a	a	DET
cjfa-38805	74	13	positive	positive	ADJ
cjfa-38805	74	14	effect	effect	NOUN
cjfa-38805	74	15	on	on	ADP
cjfa-38805	74	16	share	share	NOUN
cjfa-38805	74	17	prices	price	NOUN
cjfa-38805	74	18	and	and	CCONJ
cjfa-38805	74	19	this	this	PRON
cjfa-38805	74	20	consequently	consequently	ADV
cjfa-38805	74	21	affects	affect	VERB
cjfa-38805	74	22	shareholders	shareholder	NOUN
cjfa-38805	74	23	’	'	PUNCT
cjfa-38805	74	24	wealth	wealth	NOUN
cjfa-38805	74	25	.	.	PUNCT
cjfa-38805	75	1	in	in	ADP
cjfa-38805	75	2	bankole	bankole	PROPN
cjfa-38805	75	3	,	,	PUNCT
cjfa-38805	75	4	ukolobi	ukolobi	PROPN
cjfa-38805	75	5	and	and	CCONJ
cjfa-38805	75	6	mcdubus	mcdubus	ADJ
cjfa-38805	75	7	(	(	PUNCT
cjfa-38805	75	8	2018	2018	NUM
cjfa-38805	75	9	)	)	PUNCT
cjfa-38805	75	10	,	,	PUNCT
cjfa-38805	75	11	management	management	NOUN
cjfa-38805	75	12	has	have	AUX
cjfa-38805	75	13	been	be	AUX
cjfa-38805	75	14	brought	bring	VERB
cjfa-38805	75	15	under	under	ADP
cjfa-38805	75	16	pressure	pressure	NOUN
cjfa-38805	75	17	to	to	PART
cjfa-38805	75	18	deliver	deliver	VERB
cjfa-38805	75	19	acceptable	acceptable	ADJ
cjfa-38805	75	20	earnings	earning	NOUN
cjfa-38805	75	21	per	per	ADP
cjfa-38805	75	22	share	share	NOUN
cjfa-38805	75	23	performance	performance	NOUN
cjfa-38805	75	24	because	because	SCONJ
cjfa-38805	75	25	of	of	ADP
cjfa-38805	75	26	the	the	DET
cjfa-38805	75	27	quarterly	quarterly	ADJ
cjfa-38805	75	28	earnings	earning	NOUN
cjfa-38805	75	29	report	report	NOUN
cjfa-38805	75	30	.	.	PUNCT
cjfa-38805	76	1	theoretical	theoretical	ADJ
cjfa-38805	76	2	framework	framework	NOUN
cjfa-38805	76	3	the	the	DET
cjfa-38805	76	4	theoretical	theoretical	ADJ
cjfa-38805	76	5	perspectives	perspective	NOUN
cjfa-38805	76	6	upon	upon	SCONJ
cjfa-38805	76	7	which	which	PRON
cjfa-38805	76	8	creative	creative	ADJ
cjfa-38805	76	9	accounting	accounting	NOUN
cjfa-38805	76	10	is	be	AUX
cjfa-38805	76	11	based	base	VERB
cjfa-38805	76	12	and	and	CCONJ
cjfa-38805	76	13	which	which	PRON
cjfa-38805	76	14	also	also	ADV
cjfa-38805	76	15	provides	provide	VERB
cjfa-38805	76	16	the	the	DET
cjfa-38805	76	17	theoretical	theoretical	ADJ
cjfa-38805	76	18	background	background	NOUN
cjfa-38805	76	19	for	for	ADP
cjfa-38805	76	20	analyzing	analyze	VERB
cjfa-38805	76	21	the	the	DET
cjfa-38805	76	22	issue	issue	NOUN
cjfa-38805	76	23	of	of	ADP
cjfa-38805	76	24	creative	creative	ADJ
cjfa-38805	76	25	accounting	accounting	NOUN
cjfa-38805	76	26	include	include	VERB
cjfa-38805	76	27	such	such	ADJ
cjfa-38805	76	28	theories	theory	NOUN
cjfa-38805	76	29	as	as	ADP
cjfa-38805	76	30	the	the	DET
cjfa-38805	76	31	agency	agency	NOUN
cjfa-38805	76	32	theory	theory	NOUN
cjfa-38805	76	33	,	,	PUNCT
cjfa-38805	76	34	resource	resource	NOUN
cjfa-38805	76	35	dependence	dependence	NOUN
cjfa-38805	76	36	theory	theory	NOUN
cjfa-38805	76	37	,	,	PUNCT
cjfa-38805	76	38	stakeholders	stakeholder	NOUN
cjfa-38805	76	39	’	'	PUNCT
cjfa-38805	76	40	theory	theory	NOUN
cjfa-38805	76	41	and	and	CCONJ
cjfa-38805	76	42	debt	debt	NOUN
cjfa-38805	76	43	covenant	covenant	NOUN
cjfa-38805	76	44	theory	theory	NOUN
cjfa-38805	76	45	.	.	PUNCT
cjfa-38805	77	1	agency	agency	NOUN
cjfa-38805	77	2	theory	theory	NOUN
cjfa-38805	77	3	argues	argue	VERB
cjfa-38805	77	4	that	that	SCONJ
cjfa-38805	77	5	there	there	PRON
cjfa-38805	77	6	is	be	VERB
cjfa-38805	77	7	the	the	DET
cjfa-38805	77	8	tendency	tendency	NOUN
cjfa-38805	77	9	for	for	SCONJ
cjfa-38805	77	10	managers	manager	NOUN
cjfa-38805	77	11	to	to	PART
cjfa-38805	77	12	engage	engage	VERB
cjfa-38805	77	13	in	in	ADP
cjfa-38805	77	14	manipulating	manipulate	VERB
cjfa-38805	77	15	behavior	behavior	NOUN
cjfa-38805	77	16	owing	owe	VERB
cjfa-38805	77	17	to	to	ADP
cjfa-38805	77	18	the	the	DET
cjfa-38805	77	19	conflict	conflict	NOUN
cjfa-38805	77	20	of	of	ADP
cjfa-38805	77	21	interest	interest	NOUN
cjfa-38805	77	22	between	between	ADP
cjfa-38805	77	23	the	the	DET
cjfa-38805	77	24	managers	manager	NOUN
cjfa-38805	77	25	and	and	CCONJ
cjfa-38805	77	26	the	the	DET
cjfa-38805	77	27	shareholders	shareholder	NOUN
cjfa-38805	77	28	in	in	ADP
cjfa-38805	77	29	the	the	DET
cjfa-38805	77	30	allocation	allocation	NOUN
cjfa-38805	77	31	of	of	ADP
cjfa-38805	77	32	economic	economic	ADJ
cjfa-38805	77	33	resources	resource	NOUN
cjfa-38805	77	34	,	,	PUNCT
cjfa-38805	77	35	(	(	PUNCT
cjfa-38805	77	36	vladu	vladu	NOUN
cjfa-38805	77	37	&	&	CCONJ
cjfa-38805	77	38	matis	matis	PROPN
cjfa-38805	77	39	,	,	PUNCT
cjfa-38805	77	40	2010	2010	NUM
cjfa-38805	77	41	)	)	PUNCT
cjfa-38805	77	42	.	.	PUNCT
cjfa-38805	78	1	resource	resource	NOUN
cjfa-38805	78	2	dependence	dependence	NOUN
cjfa-38805	78	3	theory	theory	NOUN
cjfa-38805	78	4	argues	argue	VERB
cjfa-38805	78	5	that	that	SCONJ
cjfa-38805	78	6	managers	manager	NOUN
cjfa-38805	78	7	dependent	dependent	ADJ
cjfa-38805	78	8	on	on	ADP
cjfa-38805	78	9	shareholders	shareholder	NOUN
cjfa-38805	78	10	because	because	SCONJ
cjfa-38805	78	11	managerial	managerial	ADJ
cjfa-38805	78	12	compensation	compensation	NOUN
cjfa-38805	78	13	is	be	AUX
cjfa-38805	78	14	often	often	ADV
cjfa-38805	78	15	tied	tie	VERB
cjfa-38805	78	16	to	to	ADP
cjfa-38805	78	17	stock	stock	NOUN
cjfa-38805	78	18	prices	price	NOUN
cjfa-38805	78	19	and	and	CCONJ
cjfa-38805	78	20	investors	investor	NOUN
cjfa-38805	78	21	have	have	VERB
cjfa-38805	78	22	a	a	DET
cjfa-38805	78	23	great	great	ADJ
cjfa-38805	78	24	can	can	AUX
cjfa-38805	78	25	exercise	exercise	VERB
cjfa-38805	78	26	discretion	discretion	NOUN
cjfa-38805	78	27	as	as	ADP
cjfa-38805	78	28	to	to	ADP
cjfa-38805	78	29	where	where	SCONJ
cjfa-38805	78	30	they	they	PRON
cjfa-38805	78	31	invest	invest	VERB
cjfa-38805	78	32	their	their	PRON
cjfa-38805	78	33	capital	capital	NOUN
cjfa-38805	78	34	and	and	CCONJ
cjfa-38805	78	35	as	as	ADP
cjfa-38805	78	36	such	such	ADJ
cjfa-38805	78	37	,	,	PUNCT
cjfa-38805	78	38	this	this	PRON
cjfa-38805	78	39	might	might	AUX
cjfa-38805	78	40	affect	affect	VERB
cjfa-38805	78	41	how	how	SCONJ
cjfa-38805	78	42	managers	manager	NOUN
cjfa-38805	78	43	account	account	VERB
cjfa-38805	78	44	for	for	ADP
cjfa-38805	78	45	firm	firm	ADJ
cjfa-38805	78	46	performance	performance	NOUN
cjfa-38805	78	47	.	.	PUNCT
cjfa-38805	79	1	stakehold	stakehold	VERB
cjfa-38805	79	2	creative	creative	ADJ
cjfa-38805	79	3	accounting	accounting	NOUN
cjfa-38805	79	4	and	and	CCONJ
cjfa-38805	79	5	shareholders	shareholder	NOUN
cjfa-38805	79	6	wealth	wealth	NOUN
cjfa-38805	79	7	maximization	maximization	NOUN
cjfa-38805	79	8	…	…	PUNCT
cjfa-38805	79	9	55	55	NUM
cjfa-38805	79	10	ers	er	NOUN
cjfa-38805	79	11	’	'	PUNCT
cjfa-38805	79	12	theory	theory	NOUN
cjfa-38805	79	13	opines	opine	VERB
cjfa-38805	79	14	that	that	SCONJ
cjfa-38805	79	15	the	the	DET
cjfa-38805	79	16	pressure	pressure	NOUN
cjfa-38805	79	17	is	be	AUX
cjfa-38805	79	18	on	on	ADP
cjfa-38805	79	19	the	the	DET
cjfa-38805	79	20	managers	manager	NOUN
cjfa-38805	79	21	of	of	ADP
cjfa-38805	79	22	a	a	DET
cjfa-38805	79	23	firm	firm	NOUN
cjfa-38805	79	24	to	to	PART
cjfa-38805	79	25	adjust	adjust	VERB
cjfa-38805	79	26	accounting	accounting	NOUN
cjfa-38805	79	27	figures	figure	NOUN
cjfa-38805	79	28	to	to	PART
cjfa-38805	79	29	suit	suit	VERB
cjfa-38805	79	30	the	the	DET
cjfa-38805	79	31	interests	interest	NOUN
cjfa-38805	79	32	of	of	ADP
cjfa-38805	79	33	stakeholder	stakeholder	NOUN
cjfa-38805	79	34	groups	group	NOUN
cjfa-38805	79	35	especially	especially	ADV
cjfa-38805	79	36	the	the	DET
cjfa-38805	79	37	dominant	dominant	ADJ
cjfa-38805	79	38	ones	one	NOUN
cjfa-38805	79	39	(	(	PUNCT
cjfa-38805	79	40	bankole	bankole	NOUN
cjfa-38805	79	41	,	,	PUNCT
cjfa-38805	79	42	ukolobi	ukolobi	PROPN
cjfa-38805	79	43	&	&	CCONJ
cjfa-38805	79	44	mcdubus	mcdubus	PROPN
cjfa-38805	79	45	,	,	PUNCT
cjfa-38805	79	46	2018	2018	NUM
cjfa-38805	79	47	)	)	PUNCT
cjfa-38805	79	48	.	.	PUNCT
cjfa-38805	80	1	however	however	ADV
cjfa-38805	80	2	,	,	PUNCT
cjfa-38805	80	3	this	this	DET
cjfa-38805	80	4	study	study	NOUN
cjfa-38805	80	5	hinges	hinge	VERB
cjfa-38805	80	6	on	on	ADP
cjfa-38805	80	7	the	the	DET
cjfa-38805	80	8	agency	agency	NOUN
cjfa-38805	80	9	theory	theory	NOUN
cjfa-38805	80	10	for	for	ADP
cjfa-38805	80	11	the	the	DET
cjfa-38805	80	12	reason	reason	NOUN
cjfa-38805	80	13	being	be	AUX
cjfa-38805	80	14	that	that	PRON
cjfa-38805	80	15	,	,	PUNCT
cjfa-38805	80	16	agency	agency	NOUN
cjfa-38805	80	17	theory	theory	NOUN
cjfa-38805	80	18	assumes	assume	VERB
cjfa-38805	80	19	a	a	DET
cjfa-38805	80	20	firm	firm	NOUN
cjfa-38805	80	21	to	to	PART
cjfa-38805	80	22	be	be	AUX
cjfa-38805	80	23	a	a	DET
cjfa-38805	80	24	legal	legal	ADJ
cjfa-38805	80	25	fiction	fiction	NOUN
cjfa-38805	80	26	that	that	PRON
cjfa-38805	80	27	serves	serve	VERB
cjfa-38805	80	28	as	as	ADP
cjfa-38805	80	29	a	a	DET
cjfa-38805	80	30	focus	focus	NOUN
cjfa-38805	80	31	for	for	ADP
cjfa-38805	80	32	complex	complex	ADJ
cjfa-38805	80	33	process	process	NOUN
cjfa-38805	80	34	that	that	PRON
cjfa-38805	80	35	is	be	AUX
cjfa-38805	80	36	characterized	characterize	VERB
cjfa-38805	80	37	by	by	ADP
cjfa-38805	80	38	conflictual	conflictual	ADJ
cjfa-38805	80	39	features	feature	NOUN
cjfa-38805	80	40	of	of	ADP
cjfa-38805	80	41	the	the	DET
cjfa-38805	80	42	objectives	objective	NOUN
cjfa-38805	80	43	of	of	ADP
cjfa-38805	80	44	individuals	individual	NOUN
cjfa-38805	80	45	(	(	PUNCT
cjfa-38805	80	46	vladu	vladu	NOUN
cjfa-38805	80	47	&	&	CCONJ
cjfa-38805	80	48	matis	matis	PROPN
cjfa-38805	80	49	,	,	PUNCT
cjfa-38805	80	50	2010	2010	NUM
cjfa-38805	80	51	)	)	PUNCT
cjfa-38805	80	52	.	.	PUNCT
cjfa-38805	81	1	this	this	DET
cjfa-38805	81	2	theory	theory	NOUN
cjfa-38805	81	3	suggests	suggest	VERB
cjfa-38805	81	4	that	that	SCONJ
cjfa-38805	81	5	conflict	conflict	NOUN
cjfa-38805	81	6	of	of	ADP
cjfa-38805	81	7	interests	interest	NOUN
cjfa-38805	81	8	between	between	ADP
cjfa-38805	81	9	managers	manager	NOUN
cjfa-38805	81	10	and	and	CCONJ
cjfa-38805	81	11	shareholders	shareholder	NOUN
cjfa-38805	81	12	is	be	AUX
cjfa-38805	81	13	the	the	DET
cjfa-38805	81	14	root	root	NOUN
cjfa-38805	81	15	cause	cause	NOUN
cjfa-38805	81	16	of	of	ADP
cjfa-38805	81	17	creative	creative	ADJ
cjfa-38805	81	18	accounting	accounting	NOUN
cjfa-38805	81	19	practices	practice	NOUN
cjfa-38805	81	20	.	.	PUNCT
cjfa-38805	82	1	prior	prior	ADJ
cjfa-38805	82	2	empirical	empirical	ADJ
cjfa-38805	82	3	studies	study	NOUN
cjfa-38805	82	4	škoda	škoda	PROPN
cjfa-38805	82	5	,	,	PUNCT
cjfa-38805	82	6	lengyelfalusy	lengyelfalusy	NOUN
cjfa-38805	82	7	and	and	CCONJ
cjfa-38805	82	8	gabrhelová	gabrhelová	X
cjfa-38805	82	9	(	(	PUNCT
cjfa-38805	82	10	2017	2017	NUM
cjfa-38805	82	11	)	)	PUNCT
cjfa-38805	82	12	conducted	conduct	VERB
cjfa-38805	82	13	a	a	DET
cjfa-38805	82	14	study	study	NOUN
cjfa-38805	82	15	on	on	ADP
cjfa-38805	82	16	“	"	PUNCT
cjfa-38805	82	17	creative	creative	ADJ
cjfa-38805	82	18	accounting	accounting	NOUN
cjfa-38805	82	19	practices	practice	NOUN
cjfa-38805	82	20	in	in	ADP
cjfa-38805	82	21	slovakia	slovakia	PROPN
cjfa-38805	82	22	after	after	ADP
cjfa-38805	82	23	passing	pass	VERB
cjfa-38805	82	24	financial	financial	ADJ
cjfa-38805	82	25	crisis	crisis	NOUN
cjfa-38805	82	26	.	.	PUNCT
cjfa-38805	82	27	”	"	PUNCT
cjfa-38805	83	1	the	the	DET
cjfa-38805	83	2	study	study	NOUN
cjfa-38805	83	3	found	find	VERB
cjfa-38805	83	4	that	that	SCONJ
cjfa-38805	83	5	“	"	PUNCT
cjfa-38805	83	6	companies	company	NOUN
cjfa-38805	83	7	are	be	AUX
cjfa-38805	83	8	forced	force	VERB
cjfa-38805	83	9	and	and	CCONJ
cjfa-38805	83	10	under	under	ADP
cjfa-38805	83	11	pressure	pressure	NOUN
cjfa-38805	83	12	of	of	ADP
cjfa-38805	83	13	performing	perform	VERB
cjfa-38805	83	14	well	well	ADV
cjfa-38805	83	15	and	and	CCONJ
cjfa-38805	83	16	this	this	PRON
cjfa-38805	83	17	becomes	become	VERB
cjfa-38805	83	18	the	the	DET
cjfa-38805	83	19	major	major	ADJ
cjfa-38805	83	20	motivator	motivator	NOUN
cjfa-38805	83	21	of	of	ADP
cjfa-38805	83	22	creative	creative	ADJ
cjfa-38805	83	23	accounting	accounting	NOUN
cjfa-38805	83	24	.	.	PUNCT
cjfa-38805	83	25	”	"	PUNCT
cjfa-38805	84	1	the	the	DET
cjfa-38805	84	2	study	study	NOUN
cjfa-38805	84	3	also	also	ADV
cjfa-38805	84	4	emphasis	emphasis	VERB
cjfa-38805	84	5	that	that	SCONJ
cjfa-38805	84	6	“	"	PUNCT
cjfa-38805	84	7	to	to	PART
cjfa-38805	84	8	be	be	AUX
cjfa-38805	84	9	competitive	competitive	ADJ
cjfa-38805	84	10	and	and	CCONJ
cjfa-38805	84	11	be	be	AUX
cjfa-38805	84	12	in	in	ADP
cjfa-38805	84	13	the	the	DET
cjfa-38805	84	14	race	race	NOUN
cjfa-38805	84	15	of	of	ADP
cjfa-38805	84	16	competition	competition	NOUN
cjfa-38805	84	17	,	,	PUNCT
cjfa-38805	84	18	companies	company	NOUN
cjfa-38805	84	19	are	be	AUX
cjfa-38805	84	20	trying	try	VERB
cjfa-38805	84	21	to	to	PART
cjfa-38805	84	22	do	do	VERB
cjfa-38805	84	23	anything	anything	PRON
cjfa-38805	84	24	not	not	PART
cjfa-38805	84	25	minding	mind	VERB
cjfa-38805	84	26	whether	whether	SCONJ
cjfa-38805	84	27	it	it	PRON
cjfa-38805	84	28	is	be	AUX
cjfa-38805	84	29	unethical	unethical	ADJ
cjfa-38805	84	30	.	.	PUNCT
cjfa-38805	84	31	”	"	PUNCT
cjfa-38805	85	1	kamau	kamau	PROPN
cjfa-38805	85	2	(	(	PUNCT
cjfa-38805	85	3	2015	2015	NUM
cjfa-38805	85	4	)	)	PUNCT
cjfa-38805	85	5	analyzed	analyze	VERB
cjfa-38805	85	6	creative	creative	ADJ
cjfa-38805	85	7	accounting	accounting	NOUN
cjfa-38805	85	8	practices	practice	NOUN
cjfa-38805	85	9	among	among	ADP
cjfa-38805	85	10	listed	list	VERB
cjfa-38805	85	11	companies	company	NOUN
cjfa-38805	85	12	on	on	ADP
cjfa-38805	85	13	the	the	DET
cjfa-38805	85	14	nairobi	nairobi	PROPN
cjfa-38805	85	15	stock	stock	PROPN
cjfa-38805	85	16	exchange	exchange	PROPN
cjfa-38805	85	17	in	in	ADP
cjfa-38805	85	18	kenya	kenya	PROPN
cjfa-38805	85	19	.	.	PUNCT
cjfa-38805	86	1	the	the	DET
cjfa-38805	86	2	study	study	NOUN
cjfa-38805	86	3	comprised	comprise	VERB
cjfa-38805	86	4	64	64	NUM
cjfa-38805	86	5	companies	company	NOUN
cjfa-38805	86	6	listed	list	VERB
cjfa-38805	86	7	on	on	ADP
cjfa-38805	86	8	the	the	DET
cjfa-38805	86	9	(	(	PUNCT
cjfa-38805	86	10	nse	nse	NOUN
cjfa-38805	86	11	)	)	PUNCT
cjfa-38805	86	12	.	.	PUNCT
cjfa-38805	87	1	the	the	DET
cjfa-38805	87	2	conclusion	conclusion	NOUN
cjfa-38805	87	3	of	of	ADP
cjfa-38805	87	4	the	the	DET
cjfa-38805	87	5	study	study	NOUN
cjfa-38805	87	6	is	be	AUX
cjfa-38805	87	7	that	that	SCONJ
cjfa-38805	87	8	“	"	PUNCT
cjfa-38805	87	9	there	there	PRON
cjfa-38805	87	10	were	be	VERB
cjfa-38805	87	11	significant	significant	ADJ
cjfa-38805	87	12	variances	variance	NOUN
cjfa-38805	87	13	in	in	ADP
cjfa-38805	87	14	discretionary	discretionary	ADJ
cjfa-38805	87	15	accruals	accrual	NOUN
cjfa-38805	87	16	for	for	ADP
cjfa-38805	87	17	various	various	ADJ
cjfa-38805	87	18	sectors	sector	NOUN
cjfa-38805	87	19	which	which	PRON
cjfa-38805	87	20	is	be	AUX
cjfa-38805	87	21	an	an	DET
cjfa-38805	87	22	evident	evident	ADJ
cjfa-38805	87	23	that	that	DET
cjfa-38805	87	24	high	high	ADJ
cjfa-38805	87	25	probability	probability	NOUN
cjfa-38805	87	26	that	that	SCONJ
cjfa-38805	87	27	creative	creative	ADJ
cjfa-38805	87	28	accounting	accounting	NOUN
cjfa-38805	87	29	exists	exist	VERB
cjfa-38805	87	30	across	across	ADP
cjfa-38805	87	31	the	the	DET
cjfa-38805	87	32	sectors	sector	NOUN
cjfa-38805	87	33	.	.	PUNCT
cjfa-38805	87	34	”	"	PUNCT
cjfa-38805	88	1	in	in	ADP
cjfa-38805	88	2	a	a	DET
cjfa-38805	88	3	study	study	NOUN
cjfa-38805	88	4	investigating	investigate	VERB
cjfa-38805	88	5	creative	creative	ADJ
cjfa-38805	88	6	accounting	accounting	NOUN
cjfa-38805	88	7	practices	practice	NOUN
cjfa-38805	88	8	in	in	ADP
cjfa-38805	88	9	kenya	kenya	PROPN
cjfa-38805	88	10	and	and	CCONJ
cjfa-38805	88	11	their	their	PRON
cjfa-38805	88	12	effect	effect	NOUN
cjfa-38805	88	13	on	on	ADP
cjfa-38805	88	14	the	the	DET
cjfa-38805	88	15	financial	financial	ADJ
cjfa-38805	88	16	performance	performance	NOUN
cjfa-38805	88	17	of	of	ADP
cjfa-38805	88	18	companies	company	NOUN
cjfa-38805	88	19	listed	list	VERB
cjfa-38805	88	20	in	in	ADP
cjfa-38805	88	21	the	the	DET
cjfa-38805	88	22	nairobi	nairobi	PROPN
cjfa-38805	88	23	stock	stock	PROPN
cjfa-38805	88	24	exchange	exchange	PROPN
cjfa-38805	88	25	,	,	PUNCT
cjfa-38805	88	26	nyabuti	nyabuti	ADP
cjfa-38805	88	27	et	et	PROPN
cjfa-38805	88	28	al	al	PROPN
cjfa-38805	88	29	.	.	PUNCT
cjfa-38805	89	1	(	(	PUNCT
cjfa-38805	89	2	2016	2016	NUM
cjfa-38805	89	3	)	)	PUNCT
cjfa-38805	89	4	,	,	PUNCT
cjfa-38805	89	5	found	find	VERB
cjfa-38805	89	6	that	that	SCONJ
cjfa-38805	89	7	“	"	PUNCT
cjfa-38805	89	8	avoidance	avoidance	NOUN
cjfa-38805	89	9	of	of	ADP
cjfa-38805	89	10	tax	tax	NOUN
cjfa-38805	89	11	,	,	PUNCT
cjfa-38805	89	12	accelerating	accelerate	VERB
cjfa-38805	89	13	of	of	ADP
cjfa-38805	89	14	depreciation	depreciation	NOUN
cjfa-38805	89	15	and	and	CCONJ
cjfa-38805	89	16	smoothing	smoothing	NOUN
cjfa-38805	89	17	of	of	ADP
cjfa-38805	89	18	incomes	income	NOUN
cjfa-38805	89	19	”	"	PUNCT
cjfa-38805	89	20	were	be	AUX
cjfa-38805	89	21	the	the	DET
cjfa-38805	89	22	main	main	ADJ
cjfa-38805	89	23	creative	creative	ADJ
cjfa-38805	89	24	accounting	accounting	NOUN
cjfa-38805	89	25	variables	variable	NOUN
cjfa-38805	89	26	adopted	adopt	VERB
cjfa-38805	89	27	for	for	ADP
cjfa-38805	89	28	the	the	DET
cjfa-38805	89	29	study	study	NOUN
cjfa-38805	89	30	,	,	PUNCT
cjfa-38805	89	31	with	with	ADP
cjfa-38805	89	32	evidence	evidence	NOUN
cjfa-38805	89	33	that	that	SCONJ
cjfa-38805	89	34	“	"	PUNCT
cjfa-38805	89	35	a	a	DET
cjfa-38805	89	36	strong	strong	ADJ
cjfa-38805	89	37	relationship	relationship	NOUN
cjfa-38805	89	38	exists	exist	VERB
cjfa-38805	89	39	between	between	ADP
cjfa-38805	89	40	creative	creative	ADJ
cjfa-38805	89	41	accounting	accounting	NOUN
cjfa-38805	89	42	and	and	CCONJ
cjfa-38805	89	43	financial	financial	ADJ
cjfa-38805	89	44	performance	performance	NOUN
cjfa-38805	89	45	among	among	ADP
cjfa-38805	89	46	listed	list	VERB
cjfa-38805	89	47	companies	company	NOUN
cjfa-38805	89	48	in	in	ADP
cjfa-38805	89	49	kenya	kenya	PROPN
cjfa-38805	89	50	.	.	PUNCT
cjfa-38805	89	51	”	"	PUNCT
cjfa-38805	90	1	kamau	kamau	PROPN
cjfa-38805	90	2	,	,	PUNCT
cjfa-38805	90	3	mutiso	mutiso	NOUN
cjfa-38805	90	4	and	and	CCONJ
cjfa-38805	90	5	ngui	ngui	PROPN
cjfa-38805	90	6	(	(	PUNCT
cjfa-38805	90	7	2012	2012	NUM
cjfa-38805	90	8	)	)	PUNCT
cjfa-38805	90	9	examined	examine	VERB
cjfa-38805	90	10	“	"	PUNCT
cjfa-38805	90	11	tax	tax	NOUN
cjfa-38805	90	12	avoidance	avoidance	NOUN
cjfa-38805	90	13	and	and	CCONJ
cjfa-38805	90	14	evasion	evasion	NOUN
cjfa-38805	90	15	as	as	ADP
cjfa-38805	90	16	factors	factor	NOUN
cjfa-38805	90	17	influencing	influence	VERB
cjfa-38805	90	18	creative	creative	ADJ
cjfa-38805	90	19	accounting	accounting	NOUN
cjfa-38805	90	20	among	among	ADP
cjfa-38805	90	21	companies	company	NOUN
cjfa-38805	90	22	in	in	ADP
cjfa-38805	90	23	kenya	kenya	PROPN
cjfa-38805	90	24	”	"	PUNCT
cjfa-38805	90	25	and	and	CCONJ
cjfa-38805	90	26	shows	show	VERB
cjfa-38805	90	27	that	that	SCONJ
cjfa-38805	90	28	the	the	DET
cjfa-38805	90	29	practice	practice	NOUN
cjfa-38805	90	30	of	of	ADP
cjfa-38805	90	31	creative	creative	ADJ
cjfa-38805	90	32	accounting	accounting	NOUN
cjfa-38805	90	33	among	among	ADP
cjfa-38805	90	34	companies	company	NOUN
cjfa-38805	90	35	in	in	ADP
cjfa-38805	90	36	kenya	kenya	PROPN
cjfa-38805	90	37	is	be	AUX
cjfa-38805	90	38	widely	widely	ADV
cjfa-38805	90	39	driven	drive	VERB
cjfa-38805	90	40	by	by	ADP
cjfa-38805	90	41	tax	tax	NOUN
cjfa-38805	90	42	avoidance	avoidance	NOUN
cjfa-38805	90	43	and	and	CCONJ
cjfa-38805	90	44	evasion	evasion	NOUN
cjfa-38805	90	45	.	.	PUNCT
cjfa-38805	91	1	data	datum	NOUN
cjfa-38805	91	2	from	from	ADP
cjfa-38805	91	3	thirty	thirty	NUM
cjfa-38805	91	4	-	-	PUNCT
cjfa-38805	91	5	six	six	NUM
cjfa-38805	91	6	accountants	accountant	NOUN
cjfa-38805	91	7	were	be	AUX
cjfa-38805	91	8	collected	collect	VERB
cjfa-38805	91	9	and	and	CCONJ
cjfa-38805	91	10	analyzed	analyze	VERB
cjfa-38805	91	11	being	be	AUX
cjfa-38805	91	12	the	the	DET
cjfa-38805	91	13	stewards	steward	NOUN
cjfa-38805	91	14	of	of	ADP
cjfa-38805	91	15	various	various	ADJ
cjfa-38805	91	16	companies	company	NOUN
cjfa-38805	91	17	in	in	ADP
cjfa-38805	91	18	kenya	kenya	PROPN
cjfa-38805	91	19	in	in	ADP
cjfa-38805	91	20	turkey	turkey	PROPN
cjfa-38805	91	21	,	,	PUNCT
cjfa-38805	91	22	ozkaya	ozkaya	NOUN
cjfa-38805	91	23	(	(	PUNCT
cjfa-38805	91	24	2014	2014	NUM
cjfa-38805	91	25	)	)	PUNCT
cjfa-38805	91	26	examined	examine	VERB
cjfa-38805	91	27	creative	creative	ADJ
cjfa-38805	91	28	accounting	accounting	NOUN
cjfa-38805	91	29	practices	practice	NOUN
cjfa-38805	91	30	of	of	ADP
cjfa-38805	91	31	government	government	NOUN
cjfa-38805	91	32	parastatals	parastatal	NOUN
cjfa-38805	91	33	between	between	ADP
cjfa-38805	91	34	the	the	DET
cjfa-38805	91	35	periods	period	NOUN
cjfa-38805	91	36	1989	1989	NUM
cjfa-38805	91	37	to	to	ADP
cjfa-38805	91	38	2010	2010	NUM
cjfa-38805	91	39	.	.	PUNCT
cjfa-38805	92	1	it	it	PRON
cjfa-38805	92	2	was	be	AUX
cjfa-38805	92	3	found	find	VERB
cjfa-38805	92	4	that	that	SCONJ
cjfa-38805	92	5	“	"	PUNCT
cjfa-38805	92	6	the	the	DET
cjfa-38805	92	7	fluctuations	fluctuation	NOUN
cjfa-38805	92	8	associated	associate	VERB
cjfa-38805	92	9	with	with	ADP
cjfa-38805	92	10	boom	boom	NOUN
cjfa-38805	92	11	-	-	PUNCT
cjfa-38805	92	12	bust	bust	NOUN
cjfa-38805	92	13	cycles	cycle	NOUN
cjfa-38805	92	14	in	in	ADP
cjfa-38805	92	15	international	international	ADJ
cjfa-38805	92	16	capital	capital	NOUN
cjfa-38805	92	17	flows	flow	NOUN
cjfa-38805	92	18	stems	stem	VERB
cjfa-38805	92	19	o.	o.	PROPN
cjfa-38805	92	20	o.	o.	PROPN
cjfa-38805	92	21	iredele	iredele	PROPN
cjfa-38805	92	22	,	,	PUNCT
cjfa-38805	92	23	g.	g.	PROPN
cjfa-38805	92	24	b.	b.	PROPN
cjfa-38805	92	25	adeyeye	adeyeye	PROPN
cjfa-38805	92	26	,	,	PUNCT
cjfa-38805	92	27	e.	e.	PROPN
cjfa-38805	92	28	b.	b.	PROPN
cjfa-38805	92	29	owoyomi56	owoyomi56	PROPN
cjfa-38805	92	30	from	from	ADP
cjfa-38805	92	31	the	the	DET
cjfa-38805	92	32	persistent	persistent	ADJ
cjfa-38805	92	33	hidden	hide	VERB
cjfa-38805	92	34	liabilities	liability	NOUN
cjfa-38805	92	35	influencing	influence	VERB
cjfa-38805	92	36	structures	structure	NOUN
cjfa-38805	92	37	of	of	ADP
cjfa-38805	92	38	emerging	emerge	VERB
cjfa-38805	92	39	markets	market	NOUN
cjfa-38805	92	40	with	with	ADP
cjfa-38805	92	41	open	open	ADJ
cjfa-38805	92	42	capital	capital	NOUN
cjfa-38805	92	43	.	.	PUNCT
cjfa-38805	92	44	”	"	PUNCT
cjfa-38805	93	1	in	in	ADP
cjfa-38805	93	2	nigeria	nigeria	PROPN
cjfa-38805	93	3	,	,	PUNCT
cjfa-38805	93	4	a	a	DET
cjfa-38805	93	5	study	study	NOUN
cjfa-38805	93	6	by	by	ADP
cjfa-38805	93	7	odia	odia	PROPN
cjfa-38805	93	8	and	and	CCONJ
cjfa-38805	93	9	ogiedu	ogiedu	PROPN
cjfa-38805	93	10	(	(	PUNCT
cjfa-38805	93	11	2013	2013	NUM
cjfa-38805	93	12	)	)	PUNCT
cjfa-38805	93	13	,	,	PUNCT
cjfa-38805	93	14	on	on	ADP
cjfa-38805	93	15	“	"	PUNCT
cjfa-38805	93	16	the	the	DET
cjfa-38805	93	17	impact	impact	NOUN
cjfa-38805	93	18	of	of	ADP
cjfa-38805	93	19	corporate	corporate	ADJ
cjfa-38805	93	20	governance	governance	NOUN
cjfa-38805	93	21	and	and	CCONJ
cjfa-38805	93	22	regulatory	regulatory	ADJ
cjfa-38805	93	23	activities	activity	NOUN
cjfa-38805	93	24	of	of	ADP
cjfa-38805	93	25	nigerian	nigerian	ADJ
cjfa-38805	93	26	accounting	accounting	NOUN
cjfa-38805	93	27	standards	standard	NOUN
cjfa-38805	93	28	on	on	ADP
cjfa-38805	93	29	creative	creative	ADJ
cjfa-38805	93	30	accounting	accounting	NOUN
cjfa-38805	93	31	practices	practice	NOUN
cjfa-38805	93	32	,	,	PUNCT
cjfa-38805	93	33	”	"	PUNCT
cjfa-38805	93	34	the	the	DET
cjfa-38805	93	35	study	study	NOUN
cjfa-38805	93	36	utilized	utilize	VERB
cjfa-38805	93	37	population	population	NOUN
cjfa-38805	93	38	which	which	PRON
cjfa-38805	93	39	include	include	VERB
cjfa-38805	93	40	accountants	accountant	NOUN
cjfa-38805	93	41	,	,	PUNCT
cjfa-38805	93	42	users	user	NOUN
cjfa-38805	93	43	of	of	ADP
cjfa-38805	93	44	financial	financial	ADJ
cjfa-38805	93	45	information	information	NOUN
cjfa-38805	93	46	and	and	CCONJ
cjfa-38805	93	47	regulatory	regulatory	ADJ
cjfa-38805	93	48	agencies	agency	NOUN
cjfa-38805	93	49	in	in	ADP
cjfa-38805	93	50	nigeria	nigeria	PROPN
cjfa-38805	93	51	.	.	PUNCT
cjfa-38805	94	1	the	the	DET
cjfa-38805	94	2	result	result	NOUN
cjfa-38805	94	3	showed	show	VERB
cjfa-38805	94	4	that	that	SCONJ
cjfa-38805	94	5	“	"	PUNCT
cjfa-38805	94	6	creative	creative	ADJ
cjfa-38805	94	7	accounting	accounting	NOUN
cjfa-38805	94	8	practices	practice	NOUN
cjfa-38805	94	9	were	be	AUX
cjfa-38805	94	10	linked	link	VERB
cjfa-38805	94	11	to	to	ADP
cjfa-38805	94	12	poor	poor	ADJ
cjfa-38805	94	13	corporate	corporate	ADJ
cjfa-38805	94	14	governance	governance	NOUN
cjfa-38805	94	15	structures	structure	NOUN
cjfa-38805	94	16	and	and	CCONJ
cjfa-38805	94	17	slack	slack	VERB
cjfa-38805	94	18	regulations	regulation	NOUN
cjfa-38805	94	19	to	to	PART
cjfa-38805	94	20	check	check	VERB
cjfa-38805	94	21	the	the	DET
cjfa-38805	94	22	abuses	abuse	NOUN
cjfa-38805	94	23	.	.	PUNCT
cjfa-38805	94	24	”	"	PUNCT
cjfa-38805	95	1	also	also	ADV
cjfa-38805	95	2	,	,	PUNCT
cjfa-38805	95	3	tassadaq	tassadaq	PRON
cjfa-38805	95	4	and	and	CCONJ
cjfa-38805	95	5	malik	malik	PROPN
cjfa-38805	95	6	(	(	PUNCT
cjfa-38805	95	7	2015	2015	NUM
cjfa-38805	95	8	)	)	PUNCT
cjfa-38805	95	9	conducted	conduct	VERB
cjfa-38805	95	10	a	a	DET
cjfa-38805	95	11	study	study	NOUN
cjfa-38805	95	12	and	and	CCONJ
cjfa-38805	95	13	collected	collect	VERB
cjfa-38805	95	14	data	datum	NOUN
cjfa-38805	95	15	through	through	ADP
cjfa-38805	95	16	structured	structured	ADJ
cjfa-38805	95	17	questionnaire	questionnaire	NOUN
cjfa-38805	95	18	from	from	ADP
cjfa-38805	95	19	industrial	industrial	ADJ
cjfa-38805	95	20	sector	sector	NOUN
cjfa-38805	95	21	of	of	ADP
cjfa-38805	95	22	pakistan	pakistan	PROPN
cjfa-38805	95	23	.	.	PUNCT
cjfa-38805	96	1	the	the	DET
cjfa-38805	96	2	study	study	NOUN
cjfa-38805	96	3	concluded	conclude	VERB
cjfa-38805	96	4	that	that	SCONJ
cjfa-38805	96	5	“	"	PUNCT
cjfa-38805	96	6	a	a	DET
cjfa-38805	96	7	company	company	NOUN
cjfa-38805	96	8	is	be	AUX
cjfa-38805	96	9	involved	involve	VERB
cjfa-38805	96	10	in	in	ADP
cjfa-38805	96	11	frauds	fraud	NOUN
cjfa-38805	96	12	or	or	CCONJ
cjfa-38805	96	13	scandals	scandal	NOUN
cjfa-38805	96	14	because	because	SCONJ
cjfa-38805	96	15	of	of	ADP
cjfa-38805	96	16	several	several	ADJ
cjfa-38805	96	17	factors	factor	NOUN
cjfa-38805	96	18	like	like	ADP
cjfa-38805	96	19	unethical	unethical	ADJ
cjfa-38805	96	20	behaviours	behaviour	NOUN
cjfa-38805	96	21	,	,	PUNCT
cjfa-38805	96	22	agency	agency	NOUN
cjfa-38805	96	23	problem	problem	NOUN
cjfa-38805	96	24	and	and	CCONJ
cjfa-38805	96	25	non	non	ADJ
cjfa-38805	96	26	-	-	ADJ
cjfa-38805	96	27	professional	professional	ADJ
cjfa-38805	96	28	attitude	attitude	NOUN
cjfa-38805	96	29	.	.	PUNCT
cjfa-38805	96	30	”	"	PUNCT
cjfa-38805	97	1	bankole	bankole	PROPN
cjfa-38805	97	2	et	et	PROPN
cjfa-38805	97	3	al	al	PROPN
cjfa-38805	97	4	.	.	PROPN
cjfa-38805	98	1	(	(	PUNCT
cjfa-38805	98	2	2018	2018	NUM
cjfa-38805	98	3	)	)	PUNCT
cjfa-38805	98	4	examined	examine	VERB
cjfa-38805	98	5	“	"	PUNCT
cjfa-38805	98	6	the	the	DET
cjfa-38805	98	7	effect	effect	NOUN
cjfa-38805	98	8	of	of	ADP
cjfa-38805	98	9	creative	creative	ADJ
cjfa-38805	98	10	accounting	accounting	NOUN
cjfa-38805	98	11	on	on	ADP
cjfa-38805	98	12	shareholders	shareholder	NOUN
cjfa-38805	98	13	’	'	PUNCT
cjfa-38805	98	14	wealth	wealth	NOUN
cjfa-38805	98	15	.	.	PUNCT
cjfa-38805	98	16	”	"	PUNCT
cjfa-38805	99	1	“	"	PUNCT
cjfa-38805	99	2	inventory	inventory	NOUN
cjfa-38805	99	3	valuation	valuation	NOUN
cjfa-38805	99	4	,	,	PUNCT
cjfa-38805	99	5	depreciation	depreciation	NOUN
cjfa-38805	99	6	policy	policy	NOUN
cjfa-38805	99	7	and	and	CCONJ
cjfa-38805	99	8	debtors	debtor	NOUN
cjfa-38805	99	9	’	'	PUNCT
cjfa-38805	99	10	ageing	age	VERB
cjfa-38805	99	11	schedule	schedule	NOUN
cjfa-38805	99	12	were	be	AUX
cjfa-38805	99	13	used	use	VERB
cjfa-38805	99	14	as	as	ADP
cjfa-38805	99	15	proxies	proxy	NOUN
cjfa-38805	99	16	for	for	ADP
cjfa-38805	99	17	creative	creative	ADJ
cjfa-38805	99	18	accounting	accounting	NOUN
cjfa-38805	99	19	.	.	PUNCT
cjfa-38805	99	20	”	"	PUNCT
cjfa-38805	100	1	the	the	DET
cjfa-38805	100	2	study	study	NOUN
cjfa-38805	100	3	found	find	VERB
cjfa-38805	100	4	that	that	SCONJ
cjfa-38805	100	5	“	"	PUNCT
cjfa-38805	100	6	frequent	frequent	ADJ
cjfa-38805	100	7	changes	change	NOUN
cjfa-38805	100	8	in	in	ADP
cjfa-38805	100	9	inventory	inventory	NOUN
cjfa-38805	100	10	valuation	valuation	NOUN
cjfa-38805	100	11	method	method	NOUN
cjfa-38805	100	12	and	and	CCONJ
cjfa-38805	100	13	depreciation	depreciation	NOUN
cjfa-38805	100	14	policy	policy	NOUN
cjfa-38805	100	15	affect	affect	VERB
cjfa-38805	100	16	shareholders	shareholder	NOUN
cjfa-38805	100	17	’	'	PUNCT
cjfa-38805	100	18	wealth	wealth	NOUN
cjfa-38805	100	19	while	while	SCONJ
cjfa-38805	100	20	frequent	frequent	ADJ
cjfa-38805	100	21	manipulation	manipulation	NOUN
cjfa-38805	100	22	of	of	ADP
cjfa-38805	100	23	a	a	DET
cjfa-38805	100	24	firm	firm	NOUN
cjfa-38805	100	25	’s	’s	PART
cjfa-38805	100	26	ageing	age	VERB
cjfa-38805	100	27	schedule	schedule	NOUN
cjfa-38805	100	28	had	have	VERB
cjfa-38805	100	29	no	no	DET
cjfa-38805	100	30	significant	significant	ADJ
cjfa-38805	100	31	effect	effect	NOUN
cjfa-38805	100	32	on	on	ADP
cjfa-38805	100	33	shareholders	shareholder	NOUN
cjfa-38805	100	34	’	'	PUNCT
cjfa-38805	100	35	wealth	wealth	NOUN
cjfa-38805	100	36	.	.	PUNCT
cjfa-38805	100	37	”	"	PUNCT
cjfa-38805	101	1	fagbemi	fagbemi	PROPN
cjfa-38805	101	2	,	,	PUNCT
cjfa-38805	101	3	abogun	abogun	PROPN
cjfa-38805	101	4	and	and	CCONJ
cjfa-38805	101	5	salam	salam	PROPN
cjfa-38805	101	6	(	(	PUNCT
cjfa-38805	101	7	2013	2013	NUM
cjfa-38805	101	8	)	)	PUNCT
cjfa-38805	101	9	carried	carry	VERB
cjfa-38805	101	10	out	out	ADP
cjfa-38805	101	11	a	a	DET
cjfa-38805	101	12	study	study	NOUN
cjfa-38805	101	13	to	to	PART
cjfa-38805	101	14	examine	examine	VERB
cjfa-38805	101	15	the	the	DET
cjfa-38805	101	16	relationship	relationship	NOUN
cjfa-38805	101	17	between	between	ADP
cjfa-38805	101	18	corporate	corporate	ADJ
cjfa-38805	101	19	governance	governance	NOUN
cjfa-38805	101	20	and	and	CCONJ
cjfa-38805	101	21	creative	creative	ADJ
cjfa-38805	101	22	accounting	accounting	NOUN
cjfa-38805	101	23	practices	practice	NOUN
cjfa-38805	101	24	using	use	VERB
cjfa-38805	101	25	respondents	respondent	NOUN
cjfa-38805	101	26	from	from	ADP
cjfa-38805	101	27	twenty	twenty	NUM
cjfa-38805	101	28	-	-	PUNCT
cjfa-38805	101	29	five	five	NUM
cjfa-38805	101	30	nigerian	nigerian	ADJ
cjfa-38805	101	31	companies	company	NOUN
cjfa-38805	101	32	with	with	ADP
cjfa-38805	101	33	headquarters	headquarter	NOUN
cjfa-38805	101	34	in	in	ADP
cjfa-38805	101	35	lagos	lagos	NOUN
cjfa-38805	101	36	-	-	PUNCT
cjfa-38805	101	37	state	state	NOUN
cjfa-38805	101	38	.	.	PUNCT
cjfa-38805	102	1	using	use	VERB
cjfa-38805	102	2	pearson	pearson	PROPN
cjfa-38805	102	3	product	product	NOUN
cjfa-38805	102	4	coefficient	coefficient	NOUN
cjfa-38805	102	5	of	of	ADP
cjfa-38805	102	6	correlation	correlation	NOUN
cjfa-38805	102	7	and	and	CCONJ
cjfa-38805	102	8	regression	regression	VERB
cjfa-38805	102	9	analysis	analysis	NOUN
cjfa-38805	102	10	to	to	PART
cjfa-38805	102	11	analyze	analyze	VERB
cjfa-38805	102	12	data	datum	NOUN
cjfa-38805	102	13	obtained	obtain	VERB
cjfa-38805	102	14	from	from	ADP
cjfa-38805	102	15	respondents	respondent	NOUN
cjfa-38805	102	16	,	,	PUNCT
cjfa-38805	102	17	findings	finding	NOUN
cjfa-38805	102	18	from	from	ADP
cjfa-38805	102	19	the	the	DET
cjfa-38805	102	20	study	study	NOUN
cjfa-38805	102	21	suggests	suggest	VERB
cjfa-38805	102	22	a	a	DET
cjfa-38805	102	23	positive	positive	ADJ
cjfa-38805	102	24	and	and	CCONJ
cjfa-38805	102	25	significant	significant	ADJ
cjfa-38805	102	26	relationship	relationship	NOUN
cjfa-38805	102	27	between	between	ADP
cjfa-38805	102	28	rule	rule	NOUN
cjfa-38805	102	29	observance	observance	NOUN
cjfa-38805	102	30	and	and	CCONJ
cjfa-38805	102	31	creative	creative	ADJ
cjfa-38805	102	32	accounting	accounting	NOUN
cjfa-38805	102	33	practices	practice	NOUN
cjfa-38805	102	34	.	.	PUNCT
cjfa-38805	103	1	the	the	DET
cjfa-38805	103	2	study	study	NOUN
cjfa-38805	103	3	also	also	ADV
cjfa-38805	103	4	found	find	VERB
cjfa-38805	103	5	evidence	evidence	NOUN
cjfa-38805	103	6	showing	show	VERB
cjfa-38805	103	7	the	the	DET
cjfa-38805	103	8	existence	existence	NOUN
cjfa-38805	103	9	of	of	ADP
cjfa-38805	103	10	a	a	DET
cjfa-38805	103	11	relationship	relationship	NOUN
cjfa-38805	103	12	between	between	ADP
cjfa-38805	103	13	creative	creative	ADJ
cjfa-38805	103	14	accounting	accounting	NOUN
cjfa-38805	103	15	practices	practice	NOUN
cjfa-38805	103	16	and	and	CCONJ
cjfa-38805	103	17	the	the	DET
cjfa-38805	103	18	decision	decision	NOUN
cjfa-38805	103	19	-	-	PUNCT
cjfa-38805	103	20	usefulness	usefulness	NOUN
cjfa-38805	103	21	of	of	ADP
cjfa-38805	103	22	the	the	DET
cjfa-38805	103	23	financial	financial	ADJ
cjfa-38805	103	24	statements	statement	NOUN
cjfa-38805	103	25	.	.	PUNCT
cjfa-38805	104	1	a	a	DET
cjfa-38805	104	2	study	study	NOUN
cjfa-38805	104	3	in	in	ADP
cjfa-38805	104	4	india	india	PROPN
cjfa-38805	104	5	by	by	ADP
cjfa-38805	104	6	shah	shah	PROPN
cjfa-38805	104	7	,	,	PUNCT
cjfa-38805	104	8	butt	butt	NOUN
cjfa-38805	104	9	and	and	CCONJ
cjfa-38805	104	10	tariq	tariq	NOUN
cjfa-38805	104	11	(	(	PUNCT
cjfa-38805	104	12	2011	2011	NUM
cjfa-38805	104	13	)	)	PUNCT
cjfa-38805	104	14	showed	show	VERB
cjfa-38805	104	15	how	how	SCONJ
cjfa-38805	104	16	many	many	ADJ
cjfa-38805	104	17	companies	company	NOUN
cjfa-38805	104	18	used	use	VERB
cjfa-38805	104	19	the	the	DET
cjfa-38805	104	20	creative	creative	ADJ
cjfa-38805	104	21	accounting	accounting	NOUN
cjfa-38805	104	22	techniques	technique	NOUN
cjfa-38805	104	23	to	to	PART
cjfa-38805	104	24	maintain	maintain	VERB
cjfa-38805	104	25	profitability	profitability	NOUN
cjfa-38805	104	26	.	.	PUNCT
cjfa-38805	105	1	this	this	PRON
cjfa-38805	105	2	is	be	AUX
cjfa-38805	105	3	achieved	achieve	VERB
cjfa-38805	105	4	when	when	SCONJ
cjfa-38805	105	5	companies	company	NOUN
cjfa-38805	105	6	change	change	VERB
cjfa-38805	105	7	depreciation	depreciation	NOUN
cjfa-38805	105	8	policy	policy	NOUN
cjfa-38805	105	9	in	in	ADP
cjfa-38805	105	10	order	order	NOUN
cjfa-38805	105	11	to	to	PART
cjfa-38805	105	12	minimize	minimize	VERB
cjfa-38805	105	13	losses	loss	NOUN
cjfa-38805	105	14	.	.	PUNCT
cjfa-38805	106	1	by	by	ADP
cjfa-38805	106	2	this	this	PRON
cjfa-38805	106	3	,	,	PUNCT
cjfa-38805	106	4	investors	investor	NOUN
cjfa-38805	106	5	and	and	CCONJ
cjfa-38805	106	6	staffs	staff	NOUN
cjfa-38805	106	7	get	get	VERB
cjfa-38805	106	8	assurance	assurance	NOUN
cjfa-38805	106	9	and	and	CCONJ
cjfa-38805	106	10	shareholders	shareholder	NOUN
cjfa-38805	106	11	increase	increase	VERB
cjfa-38805	106	12	their	their	PRON
cjfa-38805	106	13	wealth	wealth	NOUN
cjfa-38805	106	14	.	.	PUNCT
cjfa-38805	107	1	effiok	effiok	NOUN
cjfa-38805	107	2	and	and	CCONJ
cjfa-38805	107	3	eton	eton	PROPN
cjfa-38805	107	4	(	(	PUNCT
cjfa-38805	107	5	2012	2012	NUM
cjfa-38805	107	6	)	)	PUNCT
cjfa-38805	107	7	appraised	appraise	VERB
cjfa-38805	107	8	“	"	PUNCT
cjfa-38805	107	9	the	the	DET
cjfa-38805	107	10	impact	impact	NOUN
cjfa-38805	107	11	of	of	ADP
cjfa-38805	107	12	creative	creative	ADJ
cjfa-38805	107	13	accounting	accounting	NOUN
cjfa-38805	107	14	on	on	ADP
cjfa-38805	107	15	management	management	NOUN
cjfa-38805	107	16	decisions	decision	NOUN
cjfa-38805	107	17	of	of	ADP
cjfa-38805	107	18	selected	select	VERB
cjfa-38805	107	19	companies	company	NOUN
cjfa-38805	107	20	listed	list	VERB
cjfa-38805	107	21	on	on	ADP
cjfa-38805	107	22	the	the	DET
cjfa-38805	107	23	nigerian	nigerian	ADJ
cjfa-38805	107	24	stock	stock	NOUN
cjfa-38805	107	25	exchange	exchange	PROPN
cjfa-38805	107	26	.	.	PUNCT
cjfa-38805	107	27	”	"	PUNCT
cjfa-38805	108	1	the	the	DET
cjfa-38805	108	2	study	study	NOUN
cjfa-38805	108	3	observed	observe	VERB
cjfa-38805	108	4	that	that	SCONJ
cjfa-38805	108	5	“	"	PUNCT
cjfa-38805	108	6	the	the	DET
cjfa-38805	108	7	application	application	NOUN
cjfa-38805	108	8	of	of	ADP
cjfa-38805	108	9	creativity	creativity	NOUN
cjfa-38805	108	10	in	in	ADP
cjfa-38805	108	11	financial	financial	ADJ
cjfa-38805	108	12	reporting	reporting	NOUN
cjfa-38805	108	13	significantly	significantly	ADV
cjfa-38805	108	14	affects	affect	VERB
cjfa-38805	108	15	the	the	DET
cjfa-38805	108	16	decision	decision	NOUN
cjfa-38805	108	17	of	of	ADP
cjfa-38805	108	18	management	management	NOUN
cjfa-38805	108	19	to	to	PART
cjfa-38805	108	20	recapitalize	recapitalize	VERB
cjfa-38805	108	21	the	the	DET
cjfa-38805	108	22	firm	firm	NOUN
cjfa-38805	108	23	upward	upward	ADV
cjfa-38805	108	24	or	or	CCONJ
cjfa-38805	108	25	dispose	dispose	NOUN
cjfa-38805	108	26	of	of	ADP
cjfa-38805	108	27	its	its	PRON
cjfa-38805	108	28	reserves	reserve	NOUN
cjfa-38805	108	29	and	and	CCONJ
cjfa-38805	108	30	concluded	conclude	VERB
cjfa-38805	108	31	that	that	SCONJ
cjfa-38805	108	32	creative	creative	ADJ
cjfa-38805	108	33	ac	ac	PROPN
cjfa-38805	108	34	creative	creative	ADJ
cjfa-38805	108	35	accounting	accounting	NOUN
cjfa-38805	108	36	and	and	CCONJ
cjfa-38805	108	37	shareholders	shareholder	NOUN
cjfa-38805	108	38	wealth	wealth	NOUN
cjfa-38805	108	39	maximization	maximization	NOUN
cjfa-38805	108	40	…	…	PUNCT
cjfa-38805	108	41	57	57	NUM
cjfa-38805	108	42	counting	counting	NOUN
cjfa-38805	108	43	through	through	ADP
cjfa-38805	108	44	macro	macro	NOUN
cjfa-38805	108	45	-	-	NOUN
cjfa-38805	108	46	manipulation	manipulation	NOUN
cjfa-38805	108	47	of	of	ADP
cjfa-38805	108	48	financial	financial	ADJ
cjfa-38805	108	49	statements	statement	NOUN
cjfa-38805	108	50	affects	affect	VERB
cjfa-38805	108	51	a	a	DET
cjfa-38805	108	52	firm	firm	NOUN
cjfa-38805	108	53	’s	’s	PART
cjfa-38805	108	54	price	price	NOUN
cjfa-38805	108	55	and	and	CCONJ
cjfa-38805	108	56	capital	capital	NOUN
cjfa-38805	108	57	market	market	NOUN
cjfa-38805	108	58	performance	performance	NOUN
cjfa-38805	108	59	.	.	PUNCT
cjfa-38805	108	60	”	"	PUNCT
cjfa-38805	109	1	osahon	osahon	PROPN
cjfa-38805	109	2	(	(	PUNCT
cjfa-38805	109	3	2012	2012	NUM
cjfa-38805	109	4	)	)	PUNCT
cjfa-38805	109	5	studied	study	VERB
cjfa-38805	109	6	the	the	DET
cjfa-38805	109	7	impact	impact	NOUN
cjfa-38805	109	8	of	of	ADP
cjfa-38805	109	9	creative	creative	ADJ
cjfa-38805	109	10	accounting	accounting	NOUN
cjfa-38805	109	11	on	on	ADP
cjfa-38805	109	12	a	a	DET
cjfa-38805	109	13	firm	firm	NOUN
cjfa-38805	109	14	’s	’s	PART
cjfa-38805	109	15	value	value	NOUN
cjfa-38805	109	16	and	and	CCONJ
cjfa-38805	109	17	concluded	conclude	VERB
cjfa-38805	109	18	that	that	SCONJ
cjfa-38805	109	19	creative	creative	ADJ
cjfa-38805	109	20	accounting	accounting	NOUN
cjfa-38805	109	21	practices	practice	NOUN
cjfa-38805	109	22	positively	positively	ADV
cjfa-38805	109	23	affects	affect	VERB
cjfa-38805	109	24	a	a	DET
cjfa-38805	109	25	firm	firm	NOUN
cjfa-38805	109	26	’s	’s	PART
cjfa-38805	109	27	value	value	NOUN
cjfa-38805	109	28	proxied	proxie	VERB
cjfa-38805	109	29	by	by	ADP
cjfa-38805	109	30	its	its	PRON
cjfa-38805	109	31	share	share	NOUN
cjfa-38805	109	32	price	price	NOUN
cjfa-38805	109	33	.	.	PUNCT
cjfa-38805	110	1	leyira	leyira	NOUN
cjfa-38805	110	2	and	and	CCONJ
cjfa-38805	110	3	okeoma	okeoma	PROPN
cjfa-38805	110	4	(	(	PUNCT
cjfa-38805	110	5	2014	2014	NUM
cjfa-38805	110	6	)	)	PUNCT
cjfa-38805	110	7	studied	study	VERB
cjfa-38805	110	8	the	the	DET
cjfa-38805	110	9	influence	influence	NOUN
cjfa-38805	110	10	of	of	ADP
cjfa-38805	110	11	creative	creative	ADJ
cjfa-38805	110	12	accounting	accounting	NOUN
cjfa-38805	110	13	on	on	ADP
cjfa-38805	110	14	organizational	organizational	ADJ
cjfa-38805	110	15	effectiveness	effectiveness	NOUN
cjfa-38805	110	16	.	.	PUNCT
cjfa-38805	111	1	using	use	VERB
cjfa-38805	111	2	survey	survey	NOUN
cjfa-38805	111	3	data	datum	NOUN
cjfa-38805	111	4	and	and	CCONJ
cjfa-38805	111	5	financial	financial	ADJ
cjfa-38805	111	6	reports	report	NOUN
cjfa-38805	111	7	of	of	ADP
cjfa-38805	111	8	fourteen	fourteen	NUM
cjfa-38805	111	9	nigerian	nigerian	ADJ
cjfa-38805	111	10	manufacturing	manufacturing	NOUN
cjfa-38805	111	11	firms	firm	NOUN
cjfa-38805	111	12	over	over	ADP
cjfa-38805	111	13	a	a	DET
cjfa-38805	111	14	period	period	NOUN
cjfa-38805	111	15	of	of	ADP
cjfa-38805	111	16	five	five	NUM
cjfa-38805	111	17	years	year	NOUN
cjfa-38805	111	18	,	,	PUNCT
cjfa-38805	111	19	the	the	DET
cjfa-38805	111	20	study	study	NOUN
cjfa-38805	111	21	found	find	VERB
cjfa-38805	111	22	weak	weak	ADJ
cjfa-38805	111	23	evidence	evidence	NOUN
cjfa-38805	111	24	of	of	ADP
cjfa-38805	111	25	a	a	DET
cjfa-38805	111	26	positive	positive	ADJ
cjfa-38805	111	27	correlation	correlation	NOUN
cjfa-38805	111	28	between	between	ADP
cjfa-38805	111	29	income	income	NOUN
cjfa-38805	111	30	smoothing	smoothing	NOUN
cjfa-38805	111	31	,	,	PUNCT
cjfa-38805	111	32	artificial	artificial	ADJ
cjfa-38805	111	33	transaction	transaction	NOUN
cjfa-38805	111	34	and	and	CCONJ
cjfa-38805	111	35	market	market	NOUN
cjfa-38805	111	36	share	share	NOUN
cjfa-38805	111	37	.	.	PUNCT
cjfa-38805	112	1	the	the	DET
cjfa-38805	112	2	study	study	NOUN
cjfa-38805	112	3	further	far	ADV
cjfa-38805	112	4	concluded	conclude	VERB
cjfa-38805	112	5	that	that	SCONJ
cjfa-38805	112	6	many	many	ADJ
cjfa-38805	112	7	manufacturing	manufacturing	NOUN
cjfa-38805	112	8	firms	firm	NOUN
cjfa-38805	112	9	in	in	ADP
cjfa-38805	112	10	nigeria	nigeria	PROPN
cjfa-38805	112	11	underperform	underperform	NOUN
cjfa-38805	112	12	but	but	CCONJ
cjfa-38805	112	13	practice	practice	VERB
cjfa-38805	112	14	creative	creative	ADJ
cjfa-38805	112	15	accounting	accounting	NOUN
cjfa-38805	112	16	to	to	PART
cjfa-38805	112	17	appear	appear	VERB
cjfa-38805	112	18	legitimate	legitimate	ADJ
cjfa-38805	112	19	.	.	PUNCT
cjfa-38805	113	1	notwithstanding	notwithstanding	ADP
cjfa-38805	113	2	the	the	DET
cjfa-38805	113	3	body	body	NOUN
cjfa-38805	113	4	of	of	ADP
cjfa-38805	113	5	research	research	NOUN
cjfa-38805	113	6	on	on	ADP
cjfa-38805	113	7	creative	creative	ADJ
cjfa-38805	113	8	accounting	accounting	NOUN
cjfa-38805	113	9	,	,	PUNCT
cjfa-38805	113	10	the	the	DET
cjfa-38805	113	11	effect	effect	NOUN
cjfa-38805	113	12	on	on	ADP
cjfa-38805	113	13	shareholders	shareholder	NOUN
cjfa-38805	113	14	’	'	PUNCT
cjfa-38805	113	15	wealth	wealth	NOUN
cjfa-38805	113	16	maximization	maximization	NOUN
cjfa-38805	113	17	remains	remain	VERB
cjfa-38805	113	18	unexplored	unexplored	ADJ
cjfa-38805	113	19	.	.	PUNCT
cjfa-38805	114	1	based	base	VERB
cjfa-38805	114	2	on	on	ADP
cjfa-38805	114	3	this	this	DET
cjfa-38805	114	4	gap	gap	NOUN
cjfa-38805	114	5	,	,	PUNCT
cjfa-38805	114	6	the	the	DET
cjfa-38805	114	7	current	current	ADJ
cjfa-38805	114	8	study	study	NOUN
cjfa-38805	114	9	hypothesises	hypothesise	VERB
cjfa-38805	114	10	that	that	SCONJ
cjfa-38805	114	11	:	:	PUNCT
cjfa-38805	114	12	h1	h1	NOUN
cjfa-38805	114	13	:	:	PUNCT
cjfa-38805	114	14	frequent	frequent	ADJ
cjfa-38805	114	15	changes	change	NOUN
cjfa-38805	114	16	in	in	ADP
cjfa-38805	114	17	a	a	DET
cjfa-38805	114	18	firm	firm	NOUN
cjfa-38805	114	19	’s	’s	PART
cjfa-38805	114	20	inventory	inventory	NOUN
cjfa-38805	114	21	valuation	valuation	NOUN
cjfa-38805	114	22	method	method	NOUN
cjfa-38805	114	23	have	have	VERB
cjfa-38805	114	24	no	no	DET
cjfa-38805	114	25	significant	significant	ADJ
cjfa-38805	114	26	effect	effect	NOUN
cjfa-38805	114	27	on	on	ADP
cjfa-38805	114	28	shareholders	shareholder	NOUN
cjfa-38805	114	29	’	'	PUNCT
cjfa-38805	114	30	wealth	wealth	NOUN
cjfa-38805	114	31	.	.	PUNCT
cjfa-38805	115	1	h2	h2	NOUN
cjfa-38805	115	2	:	:	PUNCT
cjfa-38805	115	3	frequent	frequent	ADJ
cjfa-38805	115	4	changes	change	NOUN
cjfa-38805	115	5	in	in	ADP
cjfa-38805	115	6	a	a	DET
cjfa-38805	115	7	firm	firm	NOUN
cjfa-38805	115	8	’s	’s	PART
cjfa-38805	115	9	depreciation	depreciation	NOUN
cjfa-38805	115	10	policy	policy	NOUN
cjfa-38805	115	11	have	have	VERB
cjfa-38805	115	12	no	no	DET
cjfa-38805	115	13	significant	significant	ADJ
cjfa-38805	115	14	effect	effect	NOUN
cjfa-38805	115	15	on	on	ADP
cjfa-38805	115	16	shareholders	shareholder	NOUN
cjfa-38805	115	17	’	'	PUNCT
cjfa-38805	115	18	wealth	wealth	NOUN
cjfa-38805	115	19	.	.	PUNCT
cjfa-38805	116	1	h3	h3	NOUN
cjfa-38805	116	2	:	:	PUNCT
cjfa-38805	116	3	frequent	frequent	ADJ
cjfa-38805	116	4	changes	change	NOUN
cjfa-38805	116	5	in	in	ADP
cjfa-38805	116	6	asset	asset	NOUN
cjfa-38805	116	7	valuation	valuation	NOUN
cjfa-38805	116	8	methods	method	NOUN
cjfa-38805	116	9	have	have	VERB
cjfa-38805	116	10	no	no	DET
cjfa-38805	116	11	significant	significant	ADJ
cjfa-38805	116	12	effect	effect	NOUN
cjfa-38805	116	13	on	on	ADP
cjfa-38805	116	14	shareholders	shareholder	NOUN
cjfa-38805	116	15	’	'	PUNCT
cjfa-38805	116	16	wealth	wealth	NOUN
cjfa-38805	116	17	.	.	PUNCT
cjfa-38805	117	1	h4	h4	NOUN
cjfa-38805	117	2	:	:	PUNCT
cjfa-38805	117	3	frequent	frequent	ADJ
cjfa-38805	117	4	changes	change	NOUN
cjfa-38805	117	5	in	in	ADP
cjfa-38805	117	6	liability	liability	NOUN
cjfa-38805	117	7	valuation	valuation	NOUN
cjfa-38805	117	8	methods	method	NOUN
cjfa-38805	117	9	have	have	VERB
cjfa-38805	117	10	no	no	DET
cjfa-38805	117	11	significant	significant	ADJ
cjfa-38805	117	12	effect	effect	NOUN
cjfa-38805	117	13	on	on	ADP
cjfa-38805	117	14	shareholders	shareholder	NOUN
cjfa-38805	117	15	’	'	PUNCT
cjfa-38805	117	16	wealth	wealth	NOUN
cjfa-38805	117	17	.	.	PUNCT
cjfa-38805	118	1	research	research	NOUN
cjfa-38805	118	2	methods	method	NOUN
cjfa-38805	118	3	the	the	DET
cjfa-38805	118	4	sample	sample	NOUN
cjfa-38805	118	5	and	and	CCONJ
cjfa-38805	118	6	data	data	VERB
cjfa-38805	118	7	the	the	DET
cjfa-38805	118	8	population	population	NOUN
cjfa-38805	118	9	for	for	ADP
cjfa-38805	118	10	this	this	DET
cjfa-38805	118	11	study	study	NOUN
cjfa-38805	118	12	comprises	comprise	VERB
cjfa-38805	118	13	the	the	DET
cjfa-38805	118	14	twenty	twenty	NUM
cjfa-38805	118	15	(	(	PUNCT
cjfa-38805	118	16	20	20	NUM
cjfa-38805	118	17	)	)	PUNCT
cjfa-38805	118	18	consumer	consumer	NOUN
cjfa-38805	118	19	goods	good	NOUN
cjfa-38805	118	20	companies	company	NOUN
cjfa-38805	118	21	listed	list	VERB
cjfa-38805	118	22	on	on	ADP
cjfa-38805	118	23	the	the	DET
cjfa-38805	118	24	nigerian	nigerian	ADJ
cjfa-38805	118	25	stock	stock	NOUN
cjfa-38805	118	26	exchange	exchange	PROPN
cjfa-38805	118	27	as	as	ADP
cjfa-38805	118	28	at	at	ADP
cjfa-38805	118	29	31st	31st	NOUN
cjfa-38805	118	30	october	october	PROPN
cjfa-38805	118	31	,	,	PUNCT
cjfa-38805	118	32	2020	2020	NUM
cjfa-38805	118	33	.	.	PUNCT
cjfa-38805	119	1	the	the	DET
cjfa-38805	119	2	sample	sample	NOUN
cjfa-38805	119	3	size	size	NOUN
cjfa-38805	119	4	for	for	ADP
cjfa-38805	119	5	the	the	DET
cjfa-38805	119	6	study	study	NOUN
cjfa-38805	119	7	is	be	AUX
cjfa-38805	119	8	ten	ten	NUM
cjfa-38805	119	9	(	(	PUNCT
cjfa-38805	119	10	10	10	NUM
cjfa-38805	119	11	)	)	PUNCT
cjfa-38805	119	12	consumer	consumer	NOUN
cjfa-38805	119	13	goods	good	NOUN
cjfa-38805	119	14	companies	company	NOUN
cjfa-38805	119	15	.	.	PUNCT
cjfa-38805	120	1	convenience	convenience	NOUN
cjfa-38805	120	2	sampling	sampling	NOUN
cjfa-38805	120	3	technique	technique	NOUN
cjfa-38805	120	4	was	be	AUX
cjfa-38805	120	5	used	use	VERB
cjfa-38805	120	6	to	to	PART
cjfa-38805	120	7	select	select	VERB
cjfa-38805	120	8	the	the	DET
cjfa-38805	120	9	samples	sample	NOUN
cjfa-38805	120	10	for	for	ADP
cjfa-38805	120	11	this	this	DET
cjfa-38805	120	12	study	study	NOUN
cjfa-38805	120	13	.	.	PUNCT
cjfa-38805	121	1	the	the	DET
cjfa-38805	121	2	criteria	criterion	NOUN
cjfa-38805	121	3	adopted	adopt	VERB
cjfa-38805	121	4	for	for	ADP
cjfa-38805	121	5	selection	selection	NOUN
cjfa-38805	121	6	was	be	AUX
cjfa-38805	121	7	based	base	VERB
cjfa-38805	121	8	on	on	ADP
cjfa-38805	121	9	consumer	consumer	NOUN
cjfa-38805	121	10	goods	good	NOUN
cjfa-38805	121	11	companies	company	NOUN
cjfa-38805	121	12	that	that	PRON
cjfa-38805	121	13	published	publish	VERB
cjfa-38805	121	14	their	their	PRON
cjfa-38805	121	15	annual	annual	ADJ
cjfa-38805	121	16	reports	report	NOUN
cjfa-38805	121	17	for	for	ADP
cjfa-38805	121	18	the	the	DET
cjfa-38805	121	19	financial	financial	ADJ
cjfa-38805	121	20	years	year	NOUN
cjfa-38805	121	21	2011	2011	NUM
cjfa-38805	121	22	to	to	ADP
cjfa-38805	121	23	2019	2019	NUM
cjfa-38805	121	24	.	.	PUNCT
cjfa-38805	122	1	the	the	DET
cjfa-38805	122	2	study	study	NOUN
cjfa-38805	122	3	analyzed	analyze	VERB
cjfa-38805	122	4	data	datum	NOUN
cjfa-38805	122	5	using	use	VERB
cjfa-38805	122	6	descriptive	descriptive	ADJ
cjfa-38805	122	7	statistics	statistic	NOUN
cjfa-38805	122	8	and	and	CCONJ
cjfa-38805	122	9	inferential	inferential	ADJ
cjfa-38805	122	10	statistics	statistic	NOUN
cjfa-38805	122	11	.	.	PUNCT
cjfa-38805	123	1	o.	o.	PROPN
cjfa-38805	123	2	o.	o.	PROPN
cjfa-38805	123	3	iredele	iredele	PROPN
cjfa-38805	123	4	,	,	PUNCT
cjfa-38805	123	5	g.	g.	PROPN
cjfa-38805	123	6	b.	b.	PROPN
cjfa-38805	123	7	adeyeye	adeyeye	PROPN
cjfa-38805	123	8	,	,	PUNCT
cjfa-38805	123	9	e.	e.	PROPN
cjfa-38805	123	10	b.	b.	PROPN
cjfa-38805	123	11	owoyomi58	owoyomi58	PROPN
cjfa-38805	123	12	model	model	PROPN
cjfa-38805	123	13	specification	specification	PROPN
cjfa-38805	123	14	the	the	DET
cjfa-38805	123	15	models	model	NOUN
cjfa-38805	123	16	for	for	ADP
cjfa-38805	123	17	this	this	DET
cjfa-38805	123	18	study	study	NOUN
cjfa-38805	123	19	determine	determine	VERB
cjfa-38805	123	20	the	the	DET
cjfa-38805	123	21	relationship	relationship	NOUN
cjfa-38805	123	22	between	between	ADP
cjfa-38805	123	23	creative	creative	ADJ
cjfa-38805	123	24	accounting	accounting	NOUN
cjfa-38805	123	25	techniques	technique	NOUN
cjfa-38805	123	26	and	and	CCONJ
cjfa-38805	123	27	shareholders	shareholder	NOUN
cjfa-38805	123	28	’	'	PUNCT
cjfa-38805	123	29	wealth	wealth	NOUN
cjfa-38805	123	30	.	.	PUNCT
cjfa-38805	124	1	the	the	DET
cjfa-38805	124	2	simple	simple	ADJ
cjfa-38805	124	3	panel	panel	NOUN
cjfa-38805	124	4	equation	equation	NOUN
cjfa-38805	124	5	predicting	predict	VERB
cjfa-38805	124	6	the	the	DET
cjfa-38805	124	7	effect	effect	NOUN
cjfa-38805	124	8	of	of	ADP
cjfa-38805	124	9	the	the	DET
cjfa-38805	124	10	independent	independent	ADJ
cjfa-38805	124	11	variables	variable	NOUN
cjfa-38805	124	12	on	on	ADP
cjfa-38805	124	13	the	the	DET
cjfa-38805	124	14	shareholders	shareholder	NOUN
cjfa-38805	124	15	’	'	PUNCT
cjfa-38805	124	16	wealth	wealth	NOUN
cjfa-38805	124	17	is	be	AUX
cjfa-38805	124	18	as	as	SCONJ
cjfa-38805	124	19	stated	state	VERB
cjfa-38805	124	20	in	in	ADP
cjfa-38805	124	21	equation	equation	NOUN
cjfa-38805	124	22	(	(	PUNCT
cjfa-38805	124	23	i	i	NOUN
cjfa-38805	124	24	):	):	PUNCT
cjfa-38805	124	25	smoothing	smooth	VERB
cjfa-38805	124	26	,	,	PUNCT
cjfa-38805	124	27	artificial	artificial	ADJ
cjfa-38805	124	28	transaction	transaction	NOUN
cjfa-38805	124	29	and	and	CCONJ
cjfa-38805	124	30	market	market	NOUN
cjfa-38805	124	31	share	share	NOUN
cjfa-38805	124	32	.	.	PUNCT
cjfa-38805	125	1	the	the	DET
cjfa-38805	125	2	study	study	NOUN
cjfa-38805	125	3	further	far	ADV
cjfa-38805	125	4	concluded	conclude	VERB
cjfa-38805	125	5	that	that	SCONJ
cjfa-38805	125	6	many	many	ADJ
cjfa-38805	125	7	manufacturing	manufacturing	NOUN
cjfa-38805	125	8	firms	firm	NOUN
cjfa-38805	125	9	in	in	ADP
cjfa-38805	125	10	nigeria	nigeria	PROPN
cjfa-38805	125	11	underperform	underperform	NOUN
cjfa-38805	125	12	but	but	CCONJ
cjfa-38805	125	13	practice	practice	VERB
cjfa-38805	125	14	creative	creative	ADJ
cjfa-38805	125	15	accounting	accounting	NOUN
cjfa-38805	125	16	to	to	PART
cjfa-38805	125	17	appear	appear	VERB
cjfa-38805	125	18	legitimate	legitimate	ADJ
cjfa-38805	125	19	.	.	PUNCT
cjfa-38805	126	1	notwithstanding	notwithstanding	ADP
cjfa-38805	126	2	the	the	DET
cjfa-38805	126	3	body	body	NOUN
cjfa-38805	126	4	of	of	ADP
cjfa-38805	126	5	research	research	NOUN
cjfa-38805	126	6	on	on	ADP
cjfa-38805	126	7	creative	creative	ADJ
cjfa-38805	126	8	accounting	accounting	NOUN
cjfa-38805	126	9	,	,	PUNCT
cjfa-38805	126	10	the	the	DET
cjfa-38805	126	11	effect	effect	NOUN
cjfa-38805	126	12	on	on	ADP
cjfa-38805	126	13	shareholders	shareholder	NOUN
cjfa-38805	126	14	’	'	PUNCT
cjfa-38805	126	15	wealth	wealth	NOUN
cjfa-38805	126	16	maximization	maximization	NOUN
cjfa-38805	126	17	remains	remain	VERB
cjfa-38805	126	18	unexplored	unexplored	ADJ
cjfa-38805	126	19	.	.	PUNCT
cjfa-38805	127	1	based	base	VERB
cjfa-38805	127	2	on	on	ADP
cjfa-38805	127	3	this	this	DET
cjfa-38805	127	4	gap	gap	NOUN
cjfa-38805	127	5	,	,	PUNCT
cjfa-38805	127	6	the	the	DET
cjfa-38805	127	7	current	current	ADJ
cjfa-38805	127	8	study	study	NOUN
cjfa-38805	127	9	hypothesises	hypothesise	VERB
cjfa-38805	127	10	that	that	SCONJ
cjfa-38805	127	11	:	:	PUNCT
cjfa-38805	127	12	h01	h01	NOUN
cjfa-38805	127	13	:	:	PUNCT
cjfa-38805	127	14	frequent	frequent	ADJ
cjfa-38805	127	15	changes	change	NOUN
cjfa-38805	127	16	in	in	ADP
cjfa-38805	127	17	a	a	DET
cjfa-38805	127	18	firm	firm	NOUN
cjfa-38805	127	19	’s	’s	PART
cjfa-38805	127	20	inventory	inventory	NOUN
cjfa-38805	127	21	valuation	valuation	NOUN
cjfa-38805	127	22	method	method	NOUN
cjfa-38805	127	23	have	have	VERB
cjfa-38805	127	24	no	no	DET
cjfa-38805	127	25	significant	significant	ADJ
cjfa-38805	127	26	effect	effect	NOUN
cjfa-38805	127	27	on	on	ADP
cjfa-38805	127	28	shareholders	shareholder	NOUN
cjfa-38805	127	29	’	'	PUNCT
cjfa-38805	127	30	wealth	wealth	NOUN
cjfa-38805	127	31	.	.	PUNCT
cjfa-38805	128	1	h02	h02	NOUN
cjfa-38805	128	2	:	:	PUNCT
cjfa-38805	128	3	frequent	frequent	ADJ
cjfa-38805	128	4	changes	change	NOUN
cjfa-38805	128	5	in	in	ADP
cjfa-38805	128	6	a	a	DET
cjfa-38805	128	7	firm	firm	NOUN
cjfa-38805	128	8	’s	’s	PART
cjfa-38805	128	9	depreciation	depreciation	NOUN
cjfa-38805	128	10	policy	policy	NOUN
cjfa-38805	128	11	have	have	VERB
cjfa-38805	128	12	no	no	DET
cjfa-38805	128	13	significant	significant	ADJ
cjfa-38805	128	14	effect	effect	NOUN
cjfa-38805	128	15	on	on	ADP
cjfa-38805	128	16	shareholders	shareholder	NOUN
cjfa-38805	128	17	’	'	PUNCT
cjfa-38805	128	18	wealth	wealth	NOUN
cjfa-38805	128	19	.	.	PUNCT
cjfa-38805	129	1	h03	h03	NOUN
cjfa-38805	129	2	:	:	PUNCT
cjfa-38805	129	3	frequent	frequent	ADJ
cjfa-38805	129	4	changes	change	NOUN
cjfa-38805	129	5	in	in	ADP
cjfa-38805	129	6	asset	asset	NOUN
cjfa-38805	129	7	valuation	valuation	NOUN
cjfa-38805	129	8	methods	method	NOUN
cjfa-38805	129	9	have	have	VERB
cjfa-38805	129	10	no	no	DET
cjfa-38805	129	11	significant	significant	ADJ
cjfa-38805	129	12	effect	effect	NOUN
cjfa-38805	129	13	on	on	ADP
cjfa-38805	129	14	shareholders	shareholder	NOUN
cjfa-38805	129	15	’	'	PUNCT
cjfa-38805	129	16	wealth	wealth	NOUN
cjfa-38805	129	17	.	.	PUNCT
cjfa-38805	130	1	h04	h04	NOUN
cjfa-38805	130	2	:	:	PUNCT
cjfa-38805	130	3	frequent	frequent	ADJ
cjfa-38805	130	4	changes	change	NOUN
cjfa-38805	130	5	in	in	ADP
cjfa-38805	130	6	liability	liability	NOUN
cjfa-38805	130	7	valuation	valuation	NOUN
cjfa-38805	130	8	methods	method	NOUN
cjfa-38805	130	9	have	have	VERB
cjfa-38805	130	10	no	no	DET
cjfa-38805	130	11	significant	significant	ADJ
cjfa-38805	130	12	effect	effect	NOUN
cjfa-38805	130	13	on	on	ADP
cjfa-38805	130	14	shareholders	shareholder	NOUN
cjfa-38805	130	15	’	'	PUNCT
cjfa-38805	130	16	wealth	wealth	NOUN
cjfa-38805	130	17	.	.	PUNCT
cjfa-38805	131	1	research	research	NOUN
cjfa-38805	131	2	methods	method	NOUN
cjfa-38805	131	3	the	the	DET
cjfa-38805	131	4	sample	sample	NOUN
cjfa-38805	131	5	and	and	CCONJ
cjfa-38805	131	6	data	data	VERB
cjfa-38805	131	7	the	the	DET
cjfa-38805	131	8	population	population	NOUN
cjfa-38805	131	9	for	for	ADP
cjfa-38805	131	10	this	this	DET
cjfa-38805	131	11	study	study	NOUN
cjfa-38805	131	12	comprises	comprise	VERB
cjfa-38805	131	13	the	the	DET
cjfa-38805	131	14	twenty	twenty	NUM
cjfa-38805	131	15	(	(	PUNCT
cjfa-38805	131	16	20	20	NUM
cjfa-38805	131	17	)	)	PUNCT
cjfa-38805	131	18	consumer	consumer	NOUN
cjfa-38805	131	19	goods	good	NOUN
cjfa-38805	131	20	companies	company	NOUN
cjfa-38805	131	21	listed	list	VERB
cjfa-38805	131	22	on	on	ADP
cjfa-38805	131	23	the	the	DET
cjfa-38805	131	24	nigerian	nigerian	ADJ
cjfa-38805	131	25	stock	stock	NOUN
cjfa-38805	131	26	exchange	exchange	PROPN
cjfa-38805	131	27	as	as	ADP
cjfa-38805	131	28	at	at	ADP
cjfa-38805	131	29	31st	31st	NOUN
cjfa-38805	131	30	october	october	PROPN
cjfa-38805	131	31	,	,	PUNCT
cjfa-38805	131	32	2020	2020	NUM
cjfa-38805	131	33	.	.	PUNCT
cjfa-38805	132	1	the	the	DET
cjfa-38805	132	2	sample	sample	NOUN
cjfa-38805	132	3	size	size	NOUN
cjfa-38805	132	4	for	for	ADP
cjfa-38805	132	5	the	the	DET
cjfa-38805	132	6	study	study	NOUN
cjfa-38805	132	7	is	be	AUX
cjfa-38805	132	8	ten	ten	NUM
cjfa-38805	132	9	(	(	PUNCT
cjfa-38805	132	10	10	10	NUM
cjfa-38805	132	11	)	)	PUNCT
cjfa-38805	132	12	consumer	consumer	NOUN
cjfa-38805	132	13	goods	good	NOUN
cjfa-38805	132	14	companies	company	NOUN
cjfa-38805	132	15	.	.	PUNCT
cjfa-38805	133	1	convenience	convenience	NOUN
cjfa-38805	133	2	sampling	sampling	NOUN
cjfa-38805	133	3	technique	technique	NOUN
cjfa-38805	133	4	was	be	AUX
cjfa-38805	133	5	used	use	VERB
cjfa-38805	133	6	to	to	PART
cjfa-38805	133	7	select	select	VERB
cjfa-38805	133	8	the	the	DET
cjfa-38805	133	9	samples	sample	NOUN
cjfa-38805	133	10	for	for	ADP
cjfa-38805	133	11	this	this	DET
cjfa-38805	133	12	study	study	NOUN
cjfa-38805	133	13	.	.	PUNCT
cjfa-38805	134	1	the	the	DET
cjfa-38805	134	2	criteria	criterion	NOUN
cjfa-38805	134	3	adopted	adopt	VERB
cjfa-38805	134	4	for	for	ADP
cjfa-38805	134	5	selection	selection	NOUN
cjfa-38805	134	6	was	be	AUX
cjfa-38805	134	7	based	base	VERB
cjfa-38805	134	8	on	on	ADP
cjfa-38805	134	9	consumer	consumer	NOUN
cjfa-38805	134	10	goods	good	NOUN
cjfa-38805	134	11	companies	company	NOUN
cjfa-38805	134	12	that	that	PRON
cjfa-38805	134	13	published	publish	VERB
cjfa-38805	134	14	their	their	PRON
cjfa-38805	134	15	annual	annual	ADJ
cjfa-38805	134	16	reports	report	NOUN
cjfa-38805	134	17	for	for	ADP
cjfa-38805	134	18	the	the	DET
cjfa-38805	134	19	financial	financial	ADJ
cjfa-38805	134	20	years	year	NOUN
cjfa-38805	134	21	2011	2011	NUM
cjfa-38805	134	22	to	to	ADP
cjfa-38805	134	23	2019	2019	NUM
cjfa-38805	134	24	.	.	PUNCT
cjfa-38805	135	1	the	the	DET
cjfa-38805	135	2	study	study	NOUN
cjfa-38805	135	3	analyzed	analyze	VERB
cjfa-38805	135	4	data	datum	NOUN
cjfa-38805	135	5	using	use	VERB
cjfa-38805	135	6	descriptive	descriptive	ADJ
cjfa-38805	135	7	statistics	statistic	NOUN
cjfa-38805	135	8	and	and	CCONJ
cjfa-38805	135	9	inferential	inferential	ADJ
cjfa-38805	135	10	statistics	statistic	NOUN
cjfa-38805	135	11	.	.	PUNCT
cjfa-38805	136	1	model	model	NOUN
cjfa-38805	136	2	specification	specification	NOUN
cjfa-38805	136	3	the	the	DET
cjfa-38805	136	4	models	model	NOUN
cjfa-38805	136	5	for	for	ADP
cjfa-38805	136	6	this	this	DET
cjfa-38805	136	7	study	study	NOUN
cjfa-38805	136	8	determine	determine	VERB
cjfa-38805	136	9	the	the	DET
cjfa-38805	136	10	relationship	relationship	NOUN
cjfa-38805	136	11	between	between	ADP
cjfa-38805	136	12	creative	creative	ADJ
cjfa-38805	136	13	accounting	accounting	NOUN
cjfa-38805	136	14	techniques	technique	NOUN
cjfa-38805	136	15	and	and	CCONJ
cjfa-38805	136	16	shareholders	shareholder	NOUN
cjfa-38805	136	17	’	'	PUNCT
cjfa-38805	136	18	wealth	wealth	NOUN
cjfa-38805	136	19	.	.	PUNCT
cjfa-38805	137	1	the	the	DET
cjfa-38805	137	2	simple	simple	ADJ
cjfa-38805	137	3	panel	panel	NOUN
cjfa-38805	137	4	equation	equation	NOUN
cjfa-38805	137	5	predicting	predict	VERB
cjfa-38805	137	6	the	the	DET
cjfa-38805	137	7	effect	effect	NOUN
cjfa-38805	137	8	of	of	ADP
cjfa-38805	137	9	the	the	DET
cjfa-38805	137	10	independent	independent	ADJ
cjfa-38805	137	11	variables	variable	NOUN
cjfa-38805	137	12	on	on	ADP
cjfa-38805	137	13	the	the	DET
cjfa-38805	137	14	shareholders	shareholder	NOUN
cjfa-38805	137	15	’	'	PUNCT
cjfa-38805	137	16	wealth	wealth	NOUN
cjfa-38805	137	17	is	be	AUX
cjfa-38805	137	18	as	as	SCONJ
cjfa-38805	137	19	stated	state	VERB
cjfa-38805	137	20	in	in	ADP
cjfa-38805	137	21	equation	equation	NOUN
cjfa-38805	137	22	(	(	PUNCT
cjfa-38805	137	23	i	i	NOUN
cjfa-38805	137	24	)	)	PUNCT
cjfa-38805	137	25	;	;	PUNCT
cjfa-38805	137	26	𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-38805	137	27	�	�	PROPN
cjfa-38805	137	28	�	�	PROPN
cjfa-38805	137	29	=	=	SYM
cjfa-38805	137	30	𝛼𝛼	𝛼𝛼	PROPN
cjfa-38805	137	31	�	�	PROPN
cjfa-38805	137	32	�	�	PROPN
cjfa-38805	137	33	+	+	CCONJ
cjfa-38805	137	34	𝛽𝛽	𝛽𝛽	PROPN
cjfa-38805	137	35	�	�	PROPN
cjfa-38805	137	36	�	�	PROPN
cjfa-38805	137	37	𝐼𝐼𝐼𝐼𝐼𝐼	𝐼𝐼𝐼𝐼𝐼𝐼	PROPN
cjfa-38805	137	38	�	�	PROPN
cjfa-38805	137	39	�	�	PROPN
cjfa-38805	137	40	+	+	CCONJ
cjfa-38805	137	41	𝛽𝛽	𝛽𝛽	PROPN
cjfa-38805	137	42	�	�	PROPN
cjfa-38805	137	43	�	�	PROPN
cjfa-38805	137	44	𝐷𝐷𝐸𝐸𝐸𝐸	𝐷𝐷𝐸𝐸𝐸𝐸	PROPN
cjfa-38805	137	45	�	�	PROPN
cjfa-38805	137	46	�	�	PROPN
cjfa-38805	137	47	+	+	CCONJ
cjfa-38805	137	48	𝛽𝛽	𝛽𝛽	PROPN
cjfa-38805	137	49	�	�	PROPN
cjfa-38805	137	50	�	�	PROPN
cjfa-38805	137	51	𝐴𝐴𝐼𝐼𝐴𝐴	𝐴𝐴𝐼𝐼𝐴𝐴	PROPN
cjfa-38805	137	52	�	�	PROPN
cjfa-38805	137	53	�	�	PROPN
cjfa-38805	137	54	+	+	CCONJ
cjfa-38805	137	55	𝛽𝛽	𝛽𝛽	PROPN
cjfa-38805	137	56	�	�	PROPN
cjfa-38805	137	57	�	�	PROPN
cjfa-38805	137	58	𝐿𝐿𝐼𝐼𝐴𝐴	𝐿𝐿𝐼𝐼𝐴𝐴	PROPN
cjfa-38805	137	59	�	�	PROPN
cjfa-38805	137	60	�	�	PROPN
cjfa-38805	137	61	+	+	CCONJ
cjfa-38805	137	62	𝜇𝜇	𝜇𝜇	PROPN
cjfa-38805	137	63	�	�	PROPN
cjfa-38805	137	64	�	�	PROPN
cjfa-38805	137	65	where	where	SCONJ
cjfa-38805	137	66	,	,	PUNCT
cjfa-38805	137	67	eps	eps	PROPN
cjfa-38805	137	68	is	be	AUX
cjfa-38805	137	69	the	the	DET
cjfa-38805	137	70	earnings	earning	NOUN
cjfa-38805	137	71	per	per	ADP
cjfa-38805	137	72	share	share	NOUN
cjfa-38805	137	73	,	,	PUNCT
cjfa-38805	137	74	inv	inv	VERB
cjfa-38805	137	75	is	be	AUX
cjfa-38805	137	76	the	the	DET
cjfa-38805	137	77	inventory	inventory	NOUN
cjfa-38805	137	78	valuation	valuation	NOUN
cjfa-38805	137	79	method	method	NOUN
cjfa-38805	137	80	,	,	PUNCT
cjfa-38805	137	81	dep	dep	NOUN
cjfa-38805	137	82	represents	represent	VERB
cjfa-38805	137	83	depreciation	depreciation	NOUN
cjfa-38805	137	84	policy	policy	NOUN
cjfa-38805	137	85	,	,	PUNCT
cjfa-38805	137	86	ava	ava	PROPN
cjfa-38805	137	87	represent	represent	VERB
cjfa-38805	137	88	asset	asset	NOUN
cjfa-38805	137	89	valuation	valuation	NOUN
cjfa-38805	137	90	method	method	NOUN
cjfa-38805	137	91	and	and	CCONJ
cjfa-38805	137	92	lva	lva	PROPN
cjfa-38805	137	93	represent	represent	VERB
cjfa-38805	137	94	a	a	DET
cjfa-38805	137	95	firm	firm	NOUN
cjfa-38805	137	96	’s	’s	PART
cjfa-38805	137	97	liability	liability	NOUN
cjfa-38805	137	98	valuation	valuation	NOUN
cjfa-38805	137	99	method	method	NOUN
cjfa-38805	137	100	.	.	PUNCT
cjfa-38805	138	1	measurement	measurement	NOUN
cjfa-38805	138	2	of	of	ADP
cjfa-38805	138	3	variables	variable	NOUN
cjfa-38805	138	4	in	in	ADP
cjfa-38805	138	5	order	order	NOUN
cjfa-38805	138	6	to	to	PART
cjfa-38805	138	7	explain	explain	VERB
cjfa-38805	138	8	creative	creative	ADJ
cjfa-38805	138	9	accounting	accounting	NOUN
cjfa-38805	138	10	model	model	NOUN
cjfa-38805	138	11	,	,	PUNCT
cjfa-38805	138	12	it	it	PRON
cjfa-38805	138	13	is	be	AUX
cjfa-38805	138	14	imperative	imperative	ADJ
cjfa-38805	138	15	to	to	PART
cjfa-38805	138	16	identify	identify	VERB
cjfa-38805	138	17	the	the	DET
cjfa-38805	138	18	variables	variable	NOUN
cjfa-38805	138	19	that	that	PRON
cjfa-38805	138	20	constitute	constitute	VERB
cjfa-38805	138	21	creative	creative	ADJ
cjfa-38805	138	22	accounting	accounting	NOUN
cjfa-38805	138	23	.	.	PUNCT
cjfa-38805	139	1	based	base	VERB
cjfa-38805	139	2	on	on	ADP
cjfa-38805	139	3	extant	extant	ADJ
cjfa-38805	139	4	literature	literature	NOUN
cjfa-38805	139	5	,	,	PUNCT
cjfa-38805	139	6	the	the	DET
cjfa-38805	139	7	focus	focus	NOUN
cjfa-38805	139	8	of	of	ADP
cjfa-38805	139	9	most	most	ADJ
cjfa-38805	139	10	manipulation	manipulation	NOUN
cjfa-38805	139	11	is	be	AUX
cjfa-38805	139	12	frequent	frequent	ADJ
cjfa-38805	139	13	changes	change	NOUN
cjfa-38805	139	14	in	in	ADP
cjfa-38805	139	15	inventory	inventory	NOUN
cjfa-38805	139	16	valuation	valuation	NOUN
cjfa-38805	139	17	method	method	NOUN
cjfa-38805	139	18	,	,	PUNCT
cjfa-38805	139	19	frequent	frequent	ADJ
cjfa-38805	139	20	changes	change	NOUN
cjfa-38805	139	21	in	in	ADP
cjfa-38805	139	22	depreciation	depreciation	NOUN
cjfa-38805	139	23	policy	policy	NOUN
cjfa-38805	139	24	,	,	PUNCT
cjfa-38805	139	25	frequent	frequent	ADJ
cjfa-38805	139	26	changes	change	NOUN
cjfa-38805	139	27	in	in	ADP
cjfa-38805	139	28	assets	asset	NOUN
cjfa-38805	139	29	valuation	valuation	NOUN
cjfa-38805	139	30	methods	method	NOUN
cjfa-38805	139	31	and	and	CCONJ
cjfa-38805	139	32	frequent	frequent	ADJ
cjfa-38805	139	33	changes	change	NOUN
cjfa-38805	139	34	in	in	ADP
cjfa-38805	139	35	liabilities	liability	NOUN
cjfa-38805	139	36	valuations	valuation	NOUN
cjfa-38805	139	37	methods	method	NOUN
cjfa-38805	139	38	.	.	PUNCT
cjfa-38805	140	1	inventory	inventory	NOUN
cjfa-38805	140	2	valuation	valuation	NOUN
cjfa-38805	140	3	was	be	AUX
cjfa-38805	140	4	measured	measure	VERB
cjfa-38805	140	5	by	by	ADP
cjfa-38805	140	6	examining	examine	VERB
cjfa-38805	140	7	whether	whether	SCONJ
cjfa-38805	140	8	the	the	DET
cjfa-38805	140	9	previous	previous	ADJ
cjfa-38805	140	10	year	year	NOUN
cjfa-38805	140	11	’s	’s	PART
cjfa-38805	140	12	valuation	valuation	NOUN
cjfa-38805	140	13	method	method	NOUN
cjfa-38805	140	14	differs	differ	VERB
cjfa-38805	140	15	from	from	ADP
cjfa-38805	140	16	the	the	DET
cjfa-38805	140	17	current	current	ADJ
cjfa-38805	140	18	year	year	NOUN
cjfa-38805	140	19	.	.	PUNCT
cjfa-38805	141	1	change	change	NOUN
cjfa-38805	141	2	in	in	ADP
cjfa-38805	141	3	depreciation	depreciation	NOUN
cjfa-38805	141	4	policies	policy	NOUN
cjfa-38805	141	5	was	be	AUX
cjfa-38805	141	6	measured	measure	VERB
cjfa-38805	141	7	by	by	ADP
cjfa-38805	141	8	examining	examine	VERB
cjfa-38805	141	9	the	the	DET
cjfa-38805	141	10	previous	previous	ADJ
cjfa-38805	141	11	year	year	NOUN
cjfa-38805	141	12	’s	’s	PART
cjfa-38805	141	13	depreciation	depreciation	NOUN
cjfa-38805	141	14	policy	policy	NOUN
cjfa-38805	141	15	on	on	ADP
cjfa-38805	141	16	all	all	DET
cjfa-38805	141	17	fixed	fix	VERB
cjfa-38805	141	18	asset	asset	NOUN
cjfa-38805	141	19	class	class	NOUN
cjfa-38805	141	20	and	and	CCONJ
cjfa-38805	141	21	compare	compare	VERB
cjfa-38805	141	22	with	with	ADP
cjfa-38805	141	23	the	the	DET
cjfa-38805	141	24	current	current	ADJ
cjfa-38805	141	25	year	year	NOUN
cjfa-38805	141	26	to	to	PART
cjfa-38805	141	27	ascertain	ascertain	VERB
cjfa-38805	141	28	difference	difference	NOUN
cjfa-38805	141	29	.	.	PUNCT
cjfa-38805	142	1	valuation	valuation	NOUN
cjfa-38805	142	2	of	of	ADP
cjfa-38805	142	3	assets	asset	NOUN
cjfa-38805	142	4	or	or	CCONJ
cjfa-38805	142	5	investments	investment	NOUN
cjfa-38805	142	6	in	in	ADP
cjfa-38805	142	7	subsidiaries	subsidiary	NOUN
cjfa-38805	142	8	was	be	AUX
cjfa-38805	142	9	measured	measure	VERB
cjfa-38805	142	10	using	use	VERB
cjfa-38805	142	11	the	the	DET
cjfa-38805	142	12	absolute	absolute	ADJ
cjfa-38805	142	13	change	change	NOUN
cjfa-38805	142	14	in	in	ADP
cjfa-38805	142	15	discount	discount	NOUN
cjfa-38805	142	16	rates	rate	NOUN
cjfa-38805	142	17	used	use	VERB
cjfa-38805	142	18	for	for	ADP
cjfa-38805	142	19	the	the	DET
cjfa-38805	142	20	valuation	valuation	NOUN
cjfa-38805	142	21	of	of	ADP
cjfa-38805	142	22	the	the	DET
cjfa-38805	142	23	company	company	NOUN
cjfa-38805	142	24	’s	’s	PART
cjfa-38805	142	25	assets	asset	NOUN
cjfa-38805	142	26	or	or	CCONJ
cjfa-38805	142	27	investments	investment	NOUN
cjfa-38805	142	28	in	in	ADP
cjfa-38805	142	29	subsidiaries	subsidiary	NOUN
cjfa-38805	142	30	.	.	PUNCT
cjfa-38805	143	1	valuation	valuation	NOUN
cjfa-38805	143	2	of	of	ADP
cjfa-38805	143	3	financial	financial	ADJ
cjfa-38805	143	4	guarantees	guarantee	NOUN
cjfa-38805	143	5	or	or	CCONJ
cjfa-38805	143	6	liabilities	liability	NOUN
cjfa-38805	143	7	was	be	AUX
cjfa-38805	143	8	measured	measure	VERB
cjfa-38805	143	9	using	use	VERB
cjfa-38805	143	10	the	the	DET
cjfa-38805	143	11	discount	discount	NOUN
cjfa-38805	143	12	rate	rate	NOUN
cjfa-38805	143	13	adopted	adopt	VERB
cjfa-38805	143	14	to	to	PART
cjfa-38805	143	15	value	value	VERB
cjfa-38805	143	16	future	future	ADJ
cjfa-38805	143	17	financial	financial	ADJ
cjfa-38805	143	18	obligations	obligation	NOUN
cjfa-38805	143	19	such	such	ADJ
cjfa-38805	143	20	as	as	ADP
cjfa-38805	143	21	retired	retire	VERB
cjfa-38805	143	22	benefit	benefit	NOUN
cjfa-38805	143	23	plan	plan	NOUN
cjfa-38805	143	24	,	,	PUNCT
cjfa-38805	143	25	long	long	ADJ
cjfa-38805	143	26	-	-	PUNCT
cjfa-38805	143	27	service	service	NOUN
cjfa-38805	143	28	award	award	NOUN
cjfa-38805	143	29	and	and	CCONJ
cjfa-38805	143	30	guarantees	guarantee	NOUN
cjfa-38805	143	31	to	to	ADP
cjfa-38805	143	32	subsidiaries	subsidiary	NOUN
cjfa-38805	143	33	or	or	CCONJ
cjfa-38805	143	34	related	related	ADJ
cjfa-38805	143	35	parties	party	NOUN
cjfa-38805	143	36	.	.	PUNCT
cjfa-38805	144	1	shareholders	shareholder	NOUN
cjfa-38805	144	2	’	'	PUNCT
cjfa-38805	144	3	wealth	wealth	NOUN
cjfa-38805	144	4	was	be	AUX
cjfa-38805	144	5	measured	measure	VERB
cjfa-38805	144	6	using	use	VERB
cjfa-38805	144	7	earnings	earning	NOUN
cjfa-38805	144	8	per	per	ADP
cjfa-38805	144	9	share	share	NOUN
cjfa-38805	144	10	as	as	SCONJ
cjfa-38805	144	11	it	it	PRON
cjfa-38805	144	12	aids	aid	VERB
cjfa-38805	144	13	in	in	ADP
cjfa-38805	144	14	standardizing	standardize	VERB
cjfa-38805	144	15	companies	company	NOUN
cjfa-38805	144	16	’	’	PART
cjfa-38805	144	17	earnings	earning	NOUN
cjfa-38805	144	18	over	over	ADP
cjfa-38805	144	19	periods	period	NOUN
cjfa-38805	144	20	of	of	ADP
cjfa-38805	144	21	time	time	NOUN
cjfa-38805	144	22	and	and	CCONJ
cjfa-38805	144	23	make	make	VERB
cjfa-38805	144	24	them	they	PRON
cjfa-38805	144	25	easily	easily	ADV
cjfa-38805	144	26	comparable	comparable	ADJ
cjfa-38805	144	27	to	to	ADP
cjfa-38805	144	28	one	one	NUM
cjfa-38805	144	29	another	another	DET
cjfa-38805	144	30	.	.	PUNCT
cjfa-38805	145	1	creative	creative	ADJ
cjfa-38805	145	2	accounting	accounting	NOUN
cjfa-38805	145	3	and	and	CCONJ
cjfa-38805	145	4	shareholders	shareholder	NOUN
cjfa-38805	145	5	wealth	wealth	NOUN
cjfa-38805	145	6	maximization	maximization	NOUN
cjfa-38805	145	7	…	…	PUNCT
cjfa-38805	145	8	59	59	NUM
cjfa-38805	145	9	analysis	analysis	NOUN
cjfa-38805	145	10	and	and	CCONJ
cjfa-38805	145	11	results	result	VERB
cjfa-38805	145	12	table	table	NOUN
cjfa-38805	145	13	1	1	NUM
cjfa-38805	145	14	.	.	PUNCT
cjfa-38805	145	15	descriptive	descriptive	ADJ
cjfa-38805	145	16	statistics	statistic	NOUN
cjfa-38805	145	17	inv	inv	VERB
cjfa-38805	145	18	dep	dep	PROPN
cjfa-38805	145	19	ava	ava	PROPN
cjfa-38805	145	20	lva	lva	PROPN
cjfa-38805	145	21	eps	eps	PROPN
cjfa-38805	145	22	(	(	PUNCT
cjfa-38805	145	23	kobo	kobo	PROPN
cjfa-38805	145	24	)	)	PUNCT
cjfa-38805	145	25	mean	mean	VERB
cjfa-38805	145	26	0.156	0.156	NUM
cjfa-38805	145	27	0.267	0.267	NUM
cjfa-38805	145	28	0.133	0.133	NUM
cjfa-38805	145	29	0.157	0.157	NUM
cjfa-38805	145	30	224	224	NUM
cjfa-38805	145	31	standard	standard	ADJ
cjfa-38805	145	32	deviation	deviation	NOUN
cjfa-38805	145	33	0.364	0.364	NUM
cjfa-38805	145	34	0.445	0.445	NUM
cjfa-38805	145	35	0.002	0.002	NUM
cjfa-38805	145	36	0.017	0.017	NUM
cjfa-38805	145	37	317	317	NUM
cjfa-38805	145	38	kurtosis	kurtosis	NOUN
cjfa-38805	145	39	1.776	1.776	NUM
cjfa-38805	145	40	-0.868	-0.868	NOUN
cjfa-38805	145	41	-0.42	-0.42	NUM
cjfa-38805	145	42	-1.536	-1.536	NUM
cjfa-38805	145	43	16	16	NUM
cjfa-38805	145	44	skewness	skewness	NOUN
cjfa-38805	145	45	1.933	1.933	NUM
cjfa-38805	145	46	1.073	1.073	NUM
cjfa-38805	145	47	-0.45	-0.45	NUM
cjfa-38805	145	48	-0.328	-0.328	PROPN
cjfa-38805	145	49	3	3	NUM
cjfa-38805	145	50	minimum	minimum	NOUN
cjfa-38805	145	51	0.000	0.000	NUM
cjfa-38805	145	52	0.000	0.000	NUM
cjfa-38805	145	53	8.8	8.8	NUM
cjfa-38805	145	54	0.131	0.131	NUM
cjfa-38805	145	55	-134	-134	PROPN
cjfa-38805	145	56	maximum	maximum	PROPN
cjfa-38805	145	57	1.000	1.000	NUM
cjfa-38805	145	58	1.000	1.000	NUM
cjfa-38805	145	59	0.170	0.170	NUM
cjfa-38805	145	60	0.177	0.177	NUM
cjfa-38805	146	1	2176	2176	NUM
cjfa-38805	146	2	s	s	NOUN
cjfa-38805	146	3	o	o	NOUN
cjfa-38805	146	4	u	u	NOUN
cjfa-38805	146	5	r	r	NOUN
cjfa-38805	146	6	c	c	NOUN
cjfa-38805	146	7	e	e	NOUN
cjfa-38805	146	8	:	:	PUNCT
cjfa-38805	146	9	annual	annual	ADJ
cjfa-38805	146	10	reports	report	NOUN
cjfa-38805	146	11	of	of	ADP
cjfa-38805	146	12	selected	select	VERB
cjfa-38805	146	13	companies	company	NOUN
cjfa-38805	146	14	(	(	PUNCT
cjfa-38805	146	15	2020	2020	NUM
cjfa-38805	146	16	)	)	PUNCT
cjfa-38805	146	17	.	.	PUNCT
cjfa-38805	147	1	table	table	NOUN
cjfa-38805	147	2	1	1	NUM
cjfa-38805	147	3	shows	show	VERB
cjfa-38805	147	4	the	the	DET
cjfa-38805	147	5	summary	summary	NOUN
cjfa-38805	147	6	statistics	statistic	NOUN
cjfa-38805	147	7	of	of	ADP
cjfa-38805	147	8	the	the	DET
cjfa-38805	147	9	panel	panel	NOUN
cjfa-38805	147	10	data	datum	NOUN
cjfa-38805	147	11	extracted	extract	VERB
cjfa-38805	147	12	from	from	ADP
cjfa-38805	147	13	the	the	DET
cjfa-38805	147	14	annual	annual	ADJ
cjfa-38805	147	15	reports	report	NOUN
cjfa-38805	147	16	of	of	ADP
cjfa-38805	147	17	the	the	DET
cjfa-38805	147	18	selected	select	VERB
cjfa-38805	147	19	ten	ten	NUM
cjfa-38805	147	20	(	(	PUNCT
cjfa-38805	147	21	10	10	NUM
cjfa-38805	147	22	)	)	PUNCT
cjfa-38805	147	23	fast	fast	ADV
cjfa-38805	147	24	moving	move	VERB
cjfa-38805	147	25	consumer	consumer	NOUN
cjfa-38805	147	26	goods	good	NOUN
cjfa-38805	147	27	for	for	ADP
cjfa-38805	147	28	the	the	DET
cjfa-38805	147	29	years	year	NOUN
cjfa-38805	147	30	2011–2019	2011–2019	NUM
cjfa-38805	147	31	.	.	PUNCT
cjfa-38805	148	1	as	as	SCONJ
cjfa-38805	148	2	seen	see	VERB
cjfa-38805	148	3	in	in	ADP
cjfa-38805	148	4	table	table	NOUN
cjfa-38805	148	5	1	1	NUM
cjfa-38805	148	6	,	,	PUNCT
cjfa-38805	148	7	the	the	DET
cjfa-38805	148	8	mean	mean	NOUN
cjfa-38805	148	9	of	of	ADP
cjfa-38805	148	10	inventory	inventory	NOUN
cjfa-38805	148	11	is	be	AUX
cjfa-38805	148	12	0.156	0.156	NUM
cjfa-38805	148	13	.	.	PUNCT
cjfa-38805	149	1	in	in	ADP
cjfa-38805	149	2	the	the	DET
cjfa-38805	149	3	data	data	NOUN
cjfa-38805	149	4	entry	entry	NOUN
cjfa-38805	149	5	,	,	PUNCT
cjfa-38805	149	6	zero	zero	NUM
cjfa-38805	149	7	represents	represent	VERB
cjfa-38805	149	8	no	no	DET
cjfa-38805	149	9	change	change	NOUN
cjfa-38805	149	10	in	in	ADP
cjfa-38805	149	11	the	the	DET
cjfa-38805	149	12	method	method	NOUN
cjfa-38805	149	13	of	of	ADP
cjfa-38805	149	14	valuing	value	VERB
cjfa-38805	149	15	inventory	inventory	NOUN
cjfa-38805	149	16	from	from	ADP
cjfa-38805	149	17	the	the	DET
cjfa-38805	149	18	previous	previous	ADJ
cjfa-38805	149	19	year	year	NOUN
cjfa-38805	149	20	and	and	CCONJ
cjfa-38805	149	21	1	1	NUM
cjfa-38805	149	22	represents	represent	VERB
cjfa-38805	149	23	otherwise	otherwise	ADV
cjfa-38805	149	24	.	.	PUNCT
cjfa-38805	150	1	a	a	DET
cjfa-38805	150	2	mean	mean	NOUN
cjfa-38805	150	3	of	of	ADP
cjfa-38805	150	4	0.156	0.156	NUM
cjfa-38805	150	5	suggests	suggest	VERB
cjfa-38805	150	6	an	an	DET
cjfa-38805	150	7	extremely	extremely	ADV
cjfa-38805	150	8	low	low	ADJ
cjfa-38805	150	9	level	level	NOUN
cjfa-38805	150	10	of	of	ADP
cjfa-38805	150	11	changes	change	NOUN
cjfa-38805	150	12	in	in	ADP
cjfa-38805	150	13	the	the	DET
cjfa-38805	150	14	method	method	NOUN
cjfa-38805	150	15	the	the	DET
cjfa-38805	150	16	companies	company	NOUN
cjfa-38805	150	17	use	use	VERB
cjfa-38805	150	18	in	in	ADP
cjfa-38805	150	19	valuing	value	VERB
cjfa-38805	150	20	their	their	PRON
cjfa-38805	150	21	inventory	inventory	NOUN
cjfa-38805	150	22	.	.	PUNCT
cjfa-38805	151	1	the	the	DET
cjfa-38805	151	2	standard	standard	ADJ
cjfa-38805	151	3	deviation	deviation	NOUN
cjfa-38805	151	4	of	of	ADP
cjfa-38805	151	5	0.364	0.364	NUM
cjfa-38805	151	6	suggests	suggest	VERB
cjfa-38805	151	7	a	a	DET
cjfa-38805	151	8	low	low	ADJ
cjfa-38805	151	9	deviation	deviation	NOUN
cjfa-38805	151	10	from	from	ADP
cjfa-38805	151	11	the	the	DET
cjfa-38805	151	12	mean	mean	NOUN
cjfa-38805	151	13	.	.	PUNCT
cjfa-38805	152	1	the	the	DET
cjfa-38805	152	2	summary	summary	NOUN
cjfa-38805	152	3	statistics	statistic	NOUN
cjfa-38805	152	4	of	of	ADP
cjfa-38805	152	5	deprecation	deprecation	NOUN
cjfa-38805	152	6	was	be	AUX
cjfa-38805	152	7	also	also	ADV
cjfa-38805	152	8	shown	show	VERB
cjfa-38805	152	9	in	in	ADP
cjfa-38805	152	10	table	table	NOUN
cjfa-38805	152	11	1	1	NUM
cjfa-38805	152	12	with	with	ADP
cjfa-38805	152	13	a	a	DET
cjfa-38805	152	14	mean	mean	NOUN
cjfa-38805	152	15	of	of	ADP
cjfa-38805	152	16	0.267	0.267	NUM
cjfa-38805	152	17	;	;	PUNCT
cjfa-38805	152	18	the	the	DET
cjfa-38805	152	19	data	datum	NOUN
cjfa-38805	152	20	suggest	suggest	VERB
cjfa-38805	152	21	that	that	SCONJ
cjfa-38805	152	22	there	there	PRON
cjfa-38805	152	23	was	be	VERB
cjfa-38805	152	24	a	a	DET
cjfa-38805	152	25	relatively	relatively	ADV
cjfa-38805	152	26	higher	high	ADJ
cjfa-38805	152	27	change	change	NOUN
cjfa-38805	152	28	in	in	ADP
cjfa-38805	152	29	depreciation	depreciation	NOUN
cjfa-38805	152	30	method	method	NOUN
cjfa-38805	152	31	than	than	ADP
cjfa-38805	152	32	inventory	inventory	NOUN
cjfa-38805	152	33	valuation	valuation	NOUN
cjfa-38805	152	34	method	method	NOUN
cjfa-38805	152	35	.	.	PUNCT
cjfa-38805	153	1	to	to	PART
cjfa-38805	153	2	put	put	VERB
cjfa-38805	153	3	it	it	PRON
cjfa-38805	153	4	in	in	ADP
cjfa-38805	153	5	perspective	perspective	NOUN
cjfa-38805	153	6	,	,	PUNCT
cjfa-38805	153	7	it	it	PRON
cjfa-38805	153	8	inclines	incline	VERB
cjfa-38805	153	9	that	that	SCONJ
cjfa-38805	153	10	on	on	ADP
cjfa-38805	153	11	the	the	DET
cjfa-38805	153	12	average	average	NOUN
cjfa-38805	153	13	,	,	PUNCT
cjfa-38805	153	14	the	the	DET
cjfa-38805	153	15	companies	company	NOUN
cjfa-38805	153	16	changed	change	VERB
cjfa-38805	153	17	their	their	PRON
cjfa-38805	153	18	depreciation	depreciation	NOUN
cjfa-38805	153	19	method	method	NOUN
cjfa-38805	153	20	about	about	ADP
cjfa-38805	153	21	2.7	2.7	NUM
cjfa-38805	153	22	times	time	NOUN
cjfa-38805	153	23	in	in	ADP
cjfa-38805	153	24	10	10	NUM
cjfa-38805	153	25	years	year	NOUN
cjfa-38805	153	26	.	.	PUNCT
cjfa-38805	154	1	from	from	ADP
cjfa-38805	154	2	table	table	NOUN
cjfa-38805	154	3	1	1	NUM
cjfa-38805	154	4	,	,	PUNCT
cjfa-38805	154	5	the	the	DET
cjfa-38805	154	6	mean	mean	NOUN
cjfa-38805	154	7	of	of	ADP
cjfa-38805	154	8	asset	asset	NOUN
cjfa-38805	154	9	valuation	valuation	NOUN
cjfa-38805	154	10	is	be	AUX
cjfa-38805	154	11	13.3	13.3	NUM
cjfa-38805	154	12	%	%	NOUN
cjfa-38805	154	13	with	with	ADP
cjfa-38805	154	14	a	a	DET
cjfa-38805	154	15	standard	standard	ADJ
cjfa-38805	154	16	deviation	deviation	NOUN
cjfa-38805	154	17	of	of	ADP
cjfa-38805	154	18	0.2	0.2	NUM
cjfa-38805	154	19	%	%	NOUN
cjfa-38805	154	20	.	.	PUNCT
cjfa-38805	155	1	this	this	DET
cjfa-38805	155	2	result	result	NOUN
cjfa-38805	155	3	implies	imply	VERB
cjfa-38805	155	4	that	that	SCONJ
cjfa-38805	155	5	on	on	ADP
cjfa-38805	155	6	the	the	DET
cjfa-38805	155	7	average	average	NOUN
cjfa-38805	155	8	,	,	PUNCT
cjfa-38805	155	9	the	the	DET
cjfa-38805	155	10	discount	discount	NOUN
cjfa-38805	155	11	rate	rate	NOUN
cjfa-38805	155	12	adopted	adopt	VERB
cjfa-38805	155	13	to	to	PART
cjfa-38805	155	14	value	value	VERB
cjfa-38805	155	15	intangible	intangible	ADJ
cjfa-38805	155	16	assets	asset	NOUN
cjfa-38805	155	17	is	be	AUX
cjfa-38805	155	18	13.3	13.3	NUM
cjfa-38805	155	19	%	%	NOUN
cjfa-38805	155	20	with	with	ADP
cjfa-38805	155	21	very	very	ADV
cjfa-38805	155	22	low	low	ADJ
cjfa-38805	155	23	deviations	deviation	NOUN
cjfa-38805	155	24	from	from	ADP
cjfa-38805	155	25	this	this	DET
cjfa-38805	155	26	value	value	NOUN
cjfa-38805	155	27	.	.	PUNCT
cjfa-38805	156	1	the	the	DET
cjfa-38805	156	2	kurtosis	kurtosis	NOUN
cjfa-38805	156	3	and	and	CCONJ
cjfa-38805	156	4	skewness	skewness	NOUN
cjfa-38805	156	5	of	of	ADP
cjfa-38805	156	6	-0.42	-0.42	NUM
cjfa-38805	156	7	and	and	CCONJ
cjfa-38805	156	8	-0.45	-0.45	NUM
cjfa-38805	156	9	shows	show	VERB
cjfa-38805	156	10	that	that	SCONJ
cjfa-38805	156	11	the	the	DET
cjfa-38805	156	12	data	data	NOUN
cjfa-38805	156	13	is	be	AUX
cjfa-38805	156	14	normally	normally	ADV
cjfa-38805	156	15	peaked	peak	VERB
cjfa-38805	156	16	and	and	CCONJ
cjfa-38805	156	17	skewed	skewed	ADJ
cjfa-38805	156	18	,	,	PUNCT
cjfa-38805	156	19	although	although	SCONJ
cjfa-38805	156	20	,	,	PUNCT
cjfa-38805	156	21	tilted	tilt	VERB
cjfa-38805	156	22	to	to	ADP
cjfa-38805	156	23	the	the	DET
cjfa-38805	156	24	negative	negative	ADJ
cjfa-38805	156	25	side	side	NOUN
cjfa-38805	156	26	.	.	PUNCT
cjfa-38805	157	1	the	the	DET
cjfa-38805	157	2	minimum	minimum	ADJ
cjfa-38805	157	3	and	and	CCONJ
cjfa-38805	157	4	maximum	maximum	ADJ
cjfa-38805	157	5	discount	discount	NOUN
cjfa-38805	157	6	rates	rate	NOUN
cjfa-38805	157	7	for	for	ADP
cjfa-38805	157	8	valuing	value	VERB
cjfa-38805	157	9	assets	asset	NOUN
cjfa-38805	157	10	are	be	AUX
cjfa-38805	157	11	8.8	8.8	NUM
cjfa-38805	157	12	%	%	NOUN
cjfa-38805	157	13	and	and	CCONJ
cjfa-38805	157	14	17	17	NUM
cjfa-38805	157	15	%	%	NOUN
cjfa-38805	157	16	respectively	respectively	ADV
cjfa-38805	157	17	.	.	PUNCT
cjfa-38805	158	1	the	the	DET
cjfa-38805	158	2	mean	mean	NOUN
cjfa-38805	158	3	of	of	ADP
cjfa-38805	158	4	the	the	DET
cjfa-38805	158	5	discount	discount	NOUN
cjfa-38805	158	6	rate	rate	NOUN
cjfa-38805	158	7	adopted	adopt	VERB
cjfa-38805	158	8	to	to	PART
cjfa-38805	158	9	value	value	NOUN
cjfa-38805	158	10	liabilities	liability	NOUN
cjfa-38805	158	11	is	be	AUX
cjfa-38805	158	12	15.7	15.7	NUM
cjfa-38805	158	13	%	%	NOUN
cjfa-38805	158	14	with	with	ADP
cjfa-38805	158	15	a	a	DET
cjfa-38805	158	16	standard	standard	ADJ
cjfa-38805	158	17	deviation	deviation	NOUN
cjfa-38805	158	18	of	of	ADP
cjfa-38805	158	19	1.7	1.7	NUM
cjfa-38805	158	20	%	%	NOUN
cjfa-38805	158	21	.	.	PUNCT
cjfa-38805	159	1	this	this	DET
cjfa-38805	159	2	discount	discount	NOUN
cjfa-38805	159	3	rate	rate	NOUN
cjfa-38805	159	4	is	be	AUX
cjfa-38805	159	5	higher	high	ADJ
cjfa-38805	159	6	than	than	ADP
cjfa-38805	159	7	that	that	PRON
cjfa-38805	159	8	of	of	ADP
cjfa-38805	159	9	the	the	DET
cjfa-38805	159	10	discount	discount	NOUN
cjfa-38805	159	11	rates	rate	NOUN
cjfa-38805	159	12	o.	o.	PROPN
cjfa-38805	159	13	o.	o.	PROPN
cjfa-38805	159	14	iredele	iredele	PROPN
cjfa-38805	159	15	,	,	PUNCT
cjfa-38805	159	16	g.	g.	PROPN
cjfa-38805	159	17	b.	b.	PROPN
cjfa-38805	159	18	adeyeye	adeyeye	PROPN
cjfa-38805	159	19	,	,	PUNCT
cjfa-38805	159	20	e.	e.	PROPN
cjfa-38805	159	21	b.	b.	PROPN
cjfa-38805	159	22	owoyomi60	owoyomi60	PROPN
cjfa-38805	159	23	used	use	VERB
cjfa-38805	159	24	in	in	ADP
cjfa-38805	159	25	valuing	value	VERB
cjfa-38805	159	26	assets	asset	NOUN
cjfa-38805	159	27	,	,	PUNCT
cjfa-38805	159	28	suggesting	suggest	VERB
cjfa-38805	159	29	that	that	SCONJ
cjfa-38805	159	30	fmcg	fmcg	NOUN
cjfa-38805	159	31	companies	company	NOUN
cjfa-38805	159	32	downplay	downplay	VERB
cjfa-38805	159	33	on	on	ADP
cjfa-38805	159	34	their	their	PRON
cjfa-38805	159	35	liabilities	liability	NOUN
cjfa-38805	159	36	than	than	SCONJ
cjfa-38805	159	37	they	they	PRON
cjfa-38805	159	38	do	do	VERB
cjfa-38805	159	39	with	with	ADP
cjfa-38805	159	40	their	their	PRON
cjfa-38805	159	41	assets	asset	NOUN
cjfa-38805	159	42	.	.	PUNCT
cjfa-38805	160	1	this	this	PRON
cjfa-38805	160	2	is	be	AUX
cjfa-38805	160	3	such	such	ADJ
cjfa-38805	160	4	that	that	SCONJ
cjfa-38805	160	5	discount	discount	NOUN
cjfa-38805	160	6	rates	rate	NOUN
cjfa-38805	160	7	and	and	CCONJ
cjfa-38805	160	8	present	present	ADJ
cjfa-38805	160	9	values	value	NOUN
cjfa-38805	160	10	are	be	AUX
cjfa-38805	160	11	negatively	negatively	ADV
cjfa-38805	160	12	correlated	correlate	VERB
cjfa-38805	160	13	,	,	PUNCT
cjfa-38805	160	14	meaning	meaning	NOUN
cjfa-38805	160	15	,	,	PUNCT
cjfa-38805	160	16	as	as	SCONJ
cjfa-38805	160	17	discount	discount	NOUN
cjfa-38805	160	18	rates	rate	NOUN
cjfa-38805	160	19	increase	increase	VERB
cjfa-38805	160	20	,	,	PUNCT
cjfa-38805	160	21	present	present	ADJ
cjfa-38805	160	22	value	value	NOUN
cjfa-38805	160	23	valuation	valuation	NOUN
cjfa-38805	160	24	of	of	ADP
cjfa-38805	160	25	the	the	DET
cjfa-38805	160	26	assets	asset	NOUN
cjfa-38805	160	27	or	or	CCONJ
cjfa-38805	160	28	liability	liability	NOUN
cjfa-38805	160	29	decreases	decrease	NOUN
cjfa-38805	160	30	,	,	PUNCT
cjfa-38805	160	31	and	and	CCONJ
cjfa-38805	160	32	vice	vice	ADV
cjfa-38805	160	33	versa	versa	ADV
cjfa-38805	160	34	.	.	PUNCT
cjfa-38805	161	1	the	the	DET
cjfa-38805	161	2	minimum	minimum	ADJ
cjfa-38805	161	3	and	and	CCONJ
cjfa-38805	161	4	maximum	maximum	ADJ
cjfa-38805	161	5	rates	rate	NOUN
cjfa-38805	161	6	adopted	adopt	VERB
cjfa-38805	161	7	by	by	ADP
cjfa-38805	161	8	the	the	DET
cjfa-38805	161	9	firms	firm	NOUN
cjfa-38805	161	10	during	during	ADP
cjfa-38805	161	11	the	the	DET
cjfa-38805	161	12	period	period	NOUN
cjfa-38805	161	13	are	be	AUX
cjfa-38805	161	14	13.1	13.1	NUM
cjfa-38805	161	15	%	%	NOUN
cjfa-38805	161	16	and	and	CCONJ
cjfa-38805	161	17	17.7	17.7	NUM
cjfa-38805	161	18	%	%	NOUN
cjfa-38805	161	19	respectively	respectively	ADV
cjfa-38805	161	20	.	.	PUNCT
cjfa-38805	162	1	the	the	DET
cjfa-38805	162	2	earnings	earning	NOUN
cjfa-38805	162	3	per	per	ADP
cjfa-38805	162	4	share	share	NOUN
cjfa-38805	162	5	of	of	ADP
cjfa-38805	162	6	the	the	DET
cjfa-38805	162	7	companies	company	NOUN
cjfa-38805	162	8	was	be	AUX
cjfa-38805	162	9	used	use	VERB
cjfa-38805	162	10	to	to	PART
cjfa-38805	162	11	measure	measure	VERB
cjfa-38805	162	12	shareholders	shareholder	NOUN
cjfa-38805	162	13	’	’	PART
cjfa-38805	162	14	wealth	wealth	NOUN
cjfa-38805	162	15	of	of	ADP
cjfa-38805	162	16	the	the	DET
cjfa-38805	162	17	companies	company	NOUN
cjfa-38805	162	18	and	and	CCONJ
cjfa-38805	162	19	as	as	SCONJ
cjfa-38805	162	20	indicated	indicate	VERB
cjfa-38805	162	21	in	in	ADP
cjfa-38805	162	22	table	table	NOUN
cjfa-38805	162	23	1	1	NUM
cjfa-38805	162	24	,	,	PUNCT
cjfa-38805	162	25	the	the	DET
cjfa-38805	162	26	mean	mean	NOUN
cjfa-38805	162	27	is	be	AUX
cjfa-38805	162	28	224	224	NUM
cjfa-38805	162	29	kobo	kobo	NOUN
cjfa-38805	162	30	with	with	ADP
cjfa-38805	162	31	a	a	DET
cjfa-38805	162	32	standard	standard	ADJ
cjfa-38805	162	33	deviation	deviation	NOUN
cjfa-38805	162	34	of	of	ADP
cjfa-38805	162	35	317	317	NUM
cjfa-38805	162	36	.	.	PUNCT
cjfa-38805	163	1	this	this	PRON
cjfa-38805	163	2	is	be	AUX
cjfa-38805	163	3	expected	expect	VERB
cjfa-38805	163	4	as	as	SCONJ
cjfa-38805	163	5	the	the	DET
cjfa-38805	163	6	share	share	NOUN
cjfa-38805	163	7	valuation	valuation	NOUN
cjfa-38805	163	8	of	of	ADP
cjfa-38805	163	9	each	each	DET
cjfa-38805	163	10	company	company	NOUN
cjfa-38805	163	11	varies	vary	VERB
cjfa-38805	163	12	significantly	significantly	ADV
cjfa-38805	163	13	.	.	PUNCT
cjfa-38805	164	1	the	the	DET
cjfa-38805	164	2	data	data	NOUN
cjfa-38805	164	3	is	be	AUX
cjfa-38805	164	4	not	not	PART
cjfa-38805	164	5	normally	normally	ADV
cjfa-38805	164	6	distributed	distribute	VERB
cjfa-38805	164	7	as	as	SCONJ
cjfa-38805	164	8	there	there	PRON
cjfa-38805	164	9	were	be	VERB
cjfa-38805	164	10	large	large	ADJ
cjfa-38805	164	11	variations	variation	NOUN
cjfa-38805	164	12	in	in	ADP
cjfa-38805	164	13	the	the	DET
cjfa-38805	164	14	data	datum	NOUN
cjfa-38805	164	15	:	:	PUNCT
cjfa-38805	164	16	in	in	ADP
cjfa-38805	164	17	some	some	DET
cjfa-38805	164	18	years	year	NOUN
cjfa-38805	164	19	,	,	PUNCT
cjfa-38805	164	20	the	the	DET
cjfa-38805	164	21	companies	company	NOUN
cjfa-38805	164	22	had	have	VERB
cjfa-38805	164	23	high	high	ADJ
cjfa-38805	164	24	negative	negative	ADJ
cjfa-38805	164	25	and	and	CCONJ
cjfa-38805	164	26	positive	positive	ADJ
cjfa-38805	164	27	eps	eps	PROPN
cjfa-38805	164	28	.	.	PUNCT
cjfa-38805	165	1	this	this	PRON
cjfa-38805	165	2	is	be	AUX
cjfa-38805	165	3	evident	evident	ADJ
cjfa-38805	165	4	in	in	ADP
cjfa-38805	165	5	the	the	DET
cjfa-38805	165	6	minimum	minimum	ADJ
cjfa-38805	165	7	and	and	CCONJ
cjfa-38805	165	8	maximum	maximum	ADJ
cjfa-38805	165	9	values	value	NOUN
cjfa-38805	165	10	of	of	ADP
cjfa-38805	165	11	-134	-134	PROPN
cjfa-38805	165	12	kobo	kobo	PROPN
cjfa-38805	165	13	and	and	CCONJ
cjfa-38805	165	14	2176	2176	NUM
cjfa-38805	165	15	kobo	kobo	NOUN
cjfa-38805	165	16	.	.	PUNCT
cjfa-38805	166	1	inferential	inferential	ADJ
cjfa-38805	166	2	statistics	statistic	NOUN
cjfa-38805	166	3	table	table	NOUN
cjfa-38805	166	4	2	2	NUM
cjfa-38805	166	5	.	.	X
cjfa-38805	166	6	variance	variance	NOUN
cjfa-38805	166	7	inflation	inflation	NOUN
cjfa-38805	166	8	factor	factor	NOUN
cjfa-38805	166	9	vif	vif	NOUN
cjfa-38805	166	10	tolerance	tolerance	NOUN
cjfa-38805	166	11	inventory	inventory	NOUN
cjfa-38805	166	12	valuation	valuation	NOUN
cjfa-38805	166	13	1.405	1.405	NUM
cjfa-38805	166	14	0.712	0.712	NUM
cjfa-38805	166	15	depreciation	depreciation	NOUN
cjfa-38805	166	16	method	method	NOUN
cjfa-38805	166	17	2.052	2.052	NUM
cjfa-38805	166	18	0.487	0.487	NUM
cjfa-38805	166	19	asset	asset	NOUN
cjfa-38805	166	20	valuation	valuation	NOUN
cjfa-38805	166	21	1.637	1.637	NUM
cjfa-38805	166	22	0.611	0.611	NUM
cjfa-38805	166	23	liabilities	liability	NOUN
cjfa-38805	166	24	valuation	valuation	NOUN
cjfa-38805	166	25	1.788	1.788	NUM
cjfa-38805	166	26	0.559	0.559	NUM
cjfa-38805	166	27	s	s	PART
cjfa-38805	166	28	o	o	X
cjfa-38805	166	29	u	u	NOUN
cjfa-38805	166	30	r	r	NOUN
cjfa-38805	166	31	c	c	NOUN
cjfa-38805	166	32	e	e	NOUN
cjfa-38805	166	33	:	:	PUNCT
cjfa-38805	166	34	author	author	PROPN
cjfa-38805	166	35	’s	’s	PART
cjfa-38805	166	36	computations	computation	NOUN
cjfa-38805	166	37	(	(	PUNCT
cjfa-38805	166	38	2020	2020	NUM
cjfa-38805	166	39	)	)	PUNCT
cjfa-38805	166	40	.	.	PUNCT
cjfa-38805	167	1	variance	variance	NOUN
cjfa-38805	167	2	inflation	inflation	NOUN
cjfa-38805	167	3	factor	factor	NOUN
cjfa-38805	167	4	in	in	ADP
cjfa-38805	167	5	table	table	NOUN
cjfa-38805	167	6	2	2	NUM
cjfa-38805	167	7	was	be	AUX
cjfa-38805	167	8	used	use	VERB
cjfa-38805	167	9	to	to	PART
cjfa-38805	167	10	ascertain	ascertain	VERB
cjfa-38805	167	11	the	the	DET
cjfa-38805	167	12	level	level	NOUN
cjfa-38805	167	13	of	of	ADP
cjfa-38805	167	14	multicollinearity	multicollinearity	NOUN
cjfa-38805	167	15	between	between	ADP
cjfa-38805	167	16	the	the	DET
cjfa-38805	167	17	independent	independent	ADJ
cjfa-38805	167	18	variables	variable	NOUN
cjfa-38805	167	19	to	to	PART
cjfa-38805	167	20	ensure	ensure	VERB
cjfa-38805	167	21	the	the	DET
cjfa-38805	167	22	assumptions	assumption	NOUN
cjfa-38805	167	23	of	of	ADP
cjfa-38805	167	24	regressions	regression	NOUN
cjfa-38805	167	25	are	be	AUX
cjfa-38805	167	26	not	not	PART
cjfa-38805	167	27	violated	violate	VERB
cjfa-38805	167	28	.	.	PUNCT
cjfa-38805	168	1	from	from	ADP
cjfa-38805	168	2	the	the	DET
cjfa-38805	168	3	result	result	NOUN
cjfa-38805	168	4	,	,	PUNCT
cjfa-38805	168	5	it	it	PRON
cjfa-38805	168	6	can	can	AUX
cjfa-38805	168	7	be	be	AUX
cjfa-38805	168	8	seen	see	VERB
cjfa-38805	168	9	that	that	SCONJ
cjfa-38805	168	10	the	the	DET
cjfa-38805	168	11	vif	vif	NOUN
cjfa-38805	168	12	of	of	ADP
cjfa-38805	168	13	all	all	DET
cjfa-38805	168	14	the	the	DET
cjfa-38805	168	15	variables	variable	NOUN
cjfa-38805	168	16	does	do	AUX
cjfa-38805	168	17	not	not	PART
cjfa-38805	168	18	exceed	exceed	VERB
cjfa-38805	168	19	three	three	NUM
cjfa-38805	168	20	,	,	PUNCT
cjfa-38805	168	21	hence	hence	ADV
cjfa-38805	168	22	,	,	PUNCT
cjfa-38805	168	23	suggesting	suggest	VERB
cjfa-38805	168	24	the	the	DET
cjfa-38805	168	25	variables	variable	NOUN
cjfa-38805	168	26	are	be	AUX
cjfa-38805	168	27	fit	fit	ADJ
cjfa-38805	168	28	for	for	ADP
cjfa-38805	168	29	regression	regression	NOUN
cjfa-38805	168	30	analysis	analysis	NOUN
cjfa-38805	168	31	.	.	PUNCT
cjfa-38805	169	1	creative	creative	ADJ
cjfa-38805	169	2	accounting	accounting	NOUN
cjfa-38805	169	3	and	and	CCONJ
cjfa-38805	169	4	shareholders	shareholder	NOUN
cjfa-38805	169	5	wealth	wealth	NOUN
cjfa-38805	169	6	maximization	maximization	NOUN
cjfa-38805	169	7	…	…	PUNCT
cjfa-38805	169	8	61	61	NUM
cjfa-38805	169	9	table	table	NOUN
cjfa-38805	169	10	3	3	NUM
cjfa-38805	169	11	.	.	PUNCT
cjfa-38805	169	12	heteroskedasticity	heteroskedasticity	NOUN
cjfa-38805	169	13	and	and	CCONJ
cjfa-38805	169	14	hausman	hausman	PROPN
cjfa-38805	169	15	test	test	NOUN
cjfa-38805	169	16	test	test	NOUN
cjfa-38805	169	17	chi2	chi2	PROPN
cjfa-38805	169	18	p	p	NOUN
cjfa-38805	169	19	-	-	PUNCT
cjfa-38805	169	20	value	value	NOUN
cjfa-38805	169	21	breusch	breusch	ADJ
cjfa-38805	169	22	-	-	PUNCT
cjfa-38805	169	23	pagan	pagan	ADJ
cjfa-38805	169	24	godfrey	godfrey	PROPN
cjfa-38805	169	25	2.47	2.47	NUM
cjfa-38805	169	26	0.085	0.085	NUM
cjfa-38805	169	27	hausman	hausman	PROPN
cjfa-38805	169	28	test	test	NOUN
cjfa-38805	170	1	30.13	30.13	NUM
cjfa-38805	170	2	0.000	0.000	NUM
cjfa-38805	170	3	s	s	NOUN
cjfa-38805	170	4	o	o	NOUN
cjfa-38805	170	5	u	u	NOUN
cjfa-38805	170	6	r	r	NOUN
cjfa-38805	170	7	c	c	NOUN
cjfa-38805	170	8	e	e	NOUN
cjfa-38805	170	9	:	:	PUNCT
cjfa-38805	170	10	author	author	PROPN
cjfa-38805	170	11	’s	’s	PART
cjfa-38805	170	12	computations	computation	NOUN
cjfa-38805	170	13	(	(	PUNCT
cjfa-38805	170	14	2020	2020	NUM
cjfa-38805	170	15	)	)	PUNCT
cjfa-38805	170	16	.	.	PUNCT
cjfa-38805	171	1	table	table	NOUN
cjfa-38805	171	2	3	3	NUM
cjfa-38805	171	3	presents	present	VERB
cjfa-38805	171	4	the	the	DET
cjfa-38805	171	5	result	result	NOUN
cjfa-38805	171	6	of	of	ADP
cjfa-38805	171	7	breusch	breusch	ADJ
cjfa-38805	171	8	-	-	PUNCT
cjfa-38805	171	9	pagan	pagan	ADJ
cjfa-38805	171	10	godfrey	godfrey	PROPN
cjfa-38805	171	11	test	test	NOUN
cjfa-38805	171	12	which	which	PRON
cjfa-38805	171	13	shows	show	VERB
cjfa-38805	171	14	a	a	DET
cjfa-38805	171	15	x2	x2	NOUN
cjfa-38805	171	16	of	of	ADP
cjfa-38805	171	17	2.47	2.47	NUM
cjfa-38805	171	18	with	with	ADP
cjfa-38805	171	19	a	a	DET
cjfa-38805	171	20	p	p	NOUN
cjfa-38805	171	21	value	value	NOUN
cjfa-38805	171	22	of	of	ADP
cjfa-38805	171	23	0.085	0.085	NUM
cjfa-38805	171	24	,	,	PUNCT
cjfa-38805	171	25	suggesting	suggest	VERB
cjfa-38805	171	26	the	the	DET
cjfa-38805	171	27	model	model	NOUN
cjfa-38805	171	28	is	be	AUX
cjfa-38805	171	29	not	not	PART
cjfa-38805	171	30	heteroskedastic	heteroskedastic	ADJ
cjfa-38805	171	31	and	and	CCONJ
cjfa-38805	171	32	thus	thus	ADV
cjfa-38805	171	33	fit	fit	ADJ
cjfa-38805	171	34	for	for	ADP
cjfa-38805	171	35	panel	panel	NOUN
cjfa-38805	171	36	regression	regression	NOUN
cjfa-38805	171	37	analysis	analysis	NOUN
cjfa-38805	171	38	.	.	PUNCT
cjfa-38805	172	1	hausman	hausman	PROPN
cjfa-38805	172	2	test	test	NOUN
cjfa-38805	172	3	was	be	AUX
cjfa-38805	172	4	carried	carry	VERB
cjfa-38805	172	5	out	out	ADP
cjfa-38805	172	6	to	to	PART
cjfa-38805	172	7	ascertain	ascertain	VERB
cjfa-38805	172	8	the	the	DET
cjfa-38805	172	9	appropriate	appropriate	ADJ
cjfa-38805	172	10	panel	panel	NOUN
cjfa-38805	172	11	data	datum	NOUN
cjfa-38805	172	12	regression	regression	VERB
cjfa-38805	172	13	analysis	analysis	NOUN
cjfa-38805	172	14	to	to	PART
cjfa-38805	172	15	adopt	adopt	VERB
cjfa-38805	172	16	in	in	ADP
cjfa-38805	172	17	testing	test	VERB
cjfa-38805	172	18	the	the	DET
cjfa-38805	172	19	hypothesis	hypothesis	NOUN
cjfa-38805	172	20	.	.	PUNCT
cjfa-38805	173	1	as	as	SCONJ
cjfa-38805	173	2	shown	show	VERB
cjfa-38805	173	3	in	in	ADP
cjfa-38805	173	4	table	table	NOUN
cjfa-38805	173	5	3	3	NUM
cjfa-38805	173	6	,	,	PUNCT
cjfa-38805	173	7	the	the	DET
cjfa-38805	173	8	x2	x2	PROPN
cjfa-38805	173	9	is	be	AUX
cjfa-38805	173	10	30.13	30.13	NUM
cjfa-38805	173	11	with	with	ADP
cjfa-38805	173	12	a	a	DET
cjfa-38805	173	13	p	p	NOUN
cjfa-38805	173	14	value	value	NOUN
cjfa-38805	173	15	of	of	ADP
cjfa-38805	173	16	0.000	0.000	NUM
cjfa-38805	173	17	suggesting	suggest	VERB
cjfa-38805	173	18	that	that	SCONJ
cjfa-38805	173	19	the	the	DET
cjfa-38805	173	20	fixed	fix	VERB
cjfa-38805	173	21	effect	effect	NOUN
cjfa-38805	173	22	model	model	NOUN
cjfa-38805	173	23	is	be	AUX
cjfa-38805	173	24	more	more	ADV
cjfa-38805	173	25	appropriate	appropriate	ADJ
cjfa-38805	173	26	,	,	PUNCT
cjfa-38805	173	27	based	base	VERB
cjfa-38805	173	28	on	on	ADP
cjfa-38805	173	29	the	the	DET
cjfa-38805	173	30	features	feature	NOUN
cjfa-38805	173	31	of	of	ADP
cjfa-38805	173	32	the	the	DET
cjfa-38805	173	33	data	datum	NOUN
cjfa-38805	173	34	.	.	PUNCT
cjfa-38805	174	1	random	random	ADJ
cjfa-38805	174	2	effect	effect	NOUN
cjfa-38805	174	3	model	model	NOUN
cjfa-38805	174	4	is	be	AUX
cjfa-38805	174	5	best	well	ADV
cjfa-38805	174	6	adopted	adopt	VERB
cjfa-38805	174	7	if	if	SCONJ
cjfa-38805	174	8	the	the	DET
cjfa-38805	174	9	test	test	NOUN
cjfa-38805	174	10	is	be	AUX
cjfa-38805	174	11	insignificant	insignificant	ADJ
cjfa-38805	174	12	at	at	ADP
cjfa-38805	174	13	5	5	NUM
cjfa-38805	174	14	%	%	NOUN
cjfa-38805	174	15	alpha	alpha	NOUN
cjfa-38805	174	16	level	level	NOUN
cjfa-38805	174	17	and	and	CCONJ
cjfa-38805	174	18	fixed	fix	VERB
cjfa-38805	174	19	effect	effect	NOUN
cjfa-38805	174	20	model	model	NOUN
cjfa-38805	174	21	is	be	AUX
cjfa-38805	174	22	adopted	adopt	VERB
cjfa-38805	174	23	if	if	SCONJ
cjfa-38805	174	24	the	the	DET
cjfa-38805	174	25	hausman	hausman	ADJ
cjfa-38805	174	26	test	test	NOUN
cjfa-38805	174	27	is	be	AUX
cjfa-38805	174	28	significant	significant	ADJ
cjfa-38805	174	29	at	at	ADP
cjfa-38805	174	30	5	5	NUM
cjfa-38805	174	31	%	%	NOUN
cjfa-38805	174	32	alpha	alpha	ADJ
cjfa-38805	174	33	level	level	NOUN
cjfa-38805	174	34	.	.	PUNCT
cjfa-38805	175	1	table	table	NOUN
cjfa-38805	175	2	4	4	NUM
cjfa-38805	175	3	.	.	PUNCT
cjfa-38805	175	4	fixed	fix	VERB
cjfa-38805	175	5	effect	effect	NOUN
cjfa-38805	175	6	regression	regression	NOUN
cjfa-38805	175	7	result	result	VERB
cjfa-38805	175	8	dependent	dependent	ADJ
cjfa-38805	175	9	variable	variable	NOUN
cjfa-38805	175	10	:	:	PUNCT
cjfa-38805	175	11	eps	eps	PROPN
cjfa-38805	175	12	variable	variable	ADJ
cjfa-38805	175	13	coefficient	coefficient	NOUN
cjfa-38805	175	14	std	std	NOUN
cjfa-38805	175	15	error	error	NOUN
cjfa-38805	175	16	t	t	PROPN
cjfa-38805	175	17	-	-	PUNCT
cjfa-38805	175	18	statistics	statistic	NOUN
cjfa-38805	175	19	prob	prob	NOUN
cjfa-38805	175	20	.	.	PUNCT
cjfa-38805	176	1	r	r	NOUN
cjfa-38805	176	2	0.468	0.468	NUM
cjfa-38805	176	3	286.45	286.45	NUM
cjfa-38805	176	4	r	r	NOUN
cjfa-38805	176	5	square	square	NOUN
cjfa-38805	176	6	0.219	0.219	NUM
cjfa-38805	176	7	adjusted	adjust	VERB
cjfa-38805	176	8	r	r	NOUN
cjfa-38805	176	9	square	square	NOUN
cjfa-38805	176	10	0.182	0.182	NUM
cjfa-38805	176	11	f	f	NOUN
cjfa-38805	176	12	statistics	statistic	NOUN
cjfa-38805	176	13	5.994	5.994	NUM
cjfa-38805	176	14	0.00	0.00	NUM
cjfa-38805	176	15	intercept	intercept	VERB
cjfa-38805	176	16	818.96	818.96	NUM
cjfa-38805	176	17	367.94	367.94	NUM
cjfa-38805	176	18	2.26	2.26	NUM
cjfa-38805	176	19	0.02	0.02	NUM
cjfa-38805	176	20	inv	inv	VERB
cjfa-38805	176	21	193.16	193.16	NUM
cjfa-38805	176	22	86.60	86.60	NUM
cjfa-38805	176	23	2.23	2.23	NUM
cjfa-38805	176	24	0.02	0.02	NUM
cjfa-38805	176	25	dep	dep	NOUN
cjfa-38805	176	26	41.73	41.73	NUM
cjfa-38805	176	27	70.67	70.67	NUM
cjfa-38805	176	28	0.59	0.59	NUM
cjfa-38805	176	29	0.56	0.56	NUM
cjfa-38805	176	30	ava	ava	PROPN
cjfa-38805	176	31	-6074.5	-6074.5	PROPN
cjfa-38805	176	32	1689.3	1689.3	NUM
cjfa-38805	176	33	-3.60	-3.60	NUM
cjfa-38805	176	34	0.00	0.00	NUM
cjfa-38805	176	35	lva	lva	PROPN
cjfa-38805	176	36	1111.05	1111.05	NUM
cjfa-38805	176	37	1803.97	1803.97	NUM
cjfa-38805	176	38	0.615	0.615	NUM
cjfa-38805	176	39	0.54	0.54	NUM
cjfa-38805	176	40	s	s	NOUN
cjfa-38805	176	41	o	o	X
cjfa-38805	176	42	u	u	NOUN
cjfa-38805	176	43	r	r	NOUN
cjfa-38805	176	44	c	c	NOUN
cjfa-38805	176	45	e	e	NOUN
cjfa-38805	176	46	:	:	PUNCT
cjfa-38805	176	47	author	author	PROPN
cjfa-38805	176	48	’s	’s	PART
cjfa-38805	176	49	computations	computation	NOUN
cjfa-38805	176	50	(	(	PUNCT
cjfa-38805	176	51	2020	2020	NUM
cjfa-38805	176	52	)	)	PUNCT
cjfa-38805	176	53	.	.	PUNCT
cjfa-38805	177	1	o.	o.	PROPN
cjfa-38805	177	2	o.	o.	PROPN
cjfa-38805	177	3	iredele	iredele	PROPN
cjfa-38805	177	4	,	,	PUNCT
cjfa-38805	177	5	g.	g.	PROPN
cjfa-38805	177	6	b.	b.	PROPN
cjfa-38805	177	7	adeyeye	adeyeye	PROPN
cjfa-38805	177	8	,	,	PUNCT
cjfa-38805	177	9	e.	e.	PROPN
cjfa-38805	177	10	b.	b.	PROPN
cjfa-38805	177	11	owoyomi62	owoyomi62	PROPN
cjfa-38805	177	12	the	the	DET
cjfa-38805	177	13	fixed	fix	VERB
cjfa-38805	177	14	effect	effect	NOUN
cjfa-38805	177	15	panel	panel	NOUN
cjfa-38805	177	16	regression	regression	NOUN
cjfa-38805	177	17	model	model	NOUN
cjfa-38805	177	18	was	be	AUX
cjfa-38805	177	19	presented	present	VERB
cjfa-38805	177	20	in	in	ADP
cjfa-38805	177	21	table	table	NOUN
cjfa-38805	177	22	4	4	NUM
cjfa-38805	177	23	and	and	CCONJ
cjfa-38805	177	24	the	the	DET
cjfa-38805	177	25	result	result	NOUN
cjfa-38805	177	26	showed	show	VERB
cjfa-38805	177	27	a	a	DET
cjfa-38805	177	28	medium	medium	ADJ
cjfa-38805	177	29	positive	positive	ADJ
cjfa-38805	177	30	correlation	correlation	NOUN
cjfa-38805	177	31	of	of	ADP
cjfa-38805	177	32	0.468	0.468	NUM
cjfa-38805	177	33	and	and	CCONJ
cjfa-38805	177	34	an	an	DET
cjfa-38805	177	35	r2	r2	NOUN
cjfa-38805	177	36	of	of	ADP
cjfa-38805	177	37	0.219	0.219	NUM
cjfa-38805	177	38	,	,	PUNCT
cjfa-38805	177	39	suggesting	suggest	VERB
cjfa-38805	177	40	that	that	SCONJ
cjfa-38805	177	41	the	the	DET
cjfa-38805	177	42	variables	variable	NOUN
cjfa-38805	177	43	accounted	account	VERB
cjfa-38805	177	44	for	for	ADP
cjfa-38805	177	45	over	over	ADP
cjfa-38805	177	46	21	21	NUM
cjfa-38805	177	47	%	%	NOUN
cjfa-38805	177	48	of	of	ADP
cjfa-38805	177	49	the	the	DET
cjfa-38805	177	50	changes	change	NOUN
cjfa-38805	177	51	in	in	ADP
cjfa-38805	177	52	earnings	earning	NOUN
cjfa-38805	177	53	per	per	ADP
cjfa-38805	177	54	share	share	NOUN
cjfa-38805	177	55	of	of	ADP
cjfa-38805	177	56	the	the	DET
cjfa-38805	177	57	fmcg	fmcg	NOUN
cjfa-38805	177	58	companies	company	NOUN
cjfa-38805	177	59	.	.	PUNCT
cjfa-38805	178	1	the	the	DET
cjfa-38805	178	2	coefficients	coefficient	NOUN
cjfa-38805	178	3	of	of	ADP
cjfa-38805	178	4	the	the	DET
cjfa-38805	178	5	models	model	NOUN
cjfa-38805	178	6	showed	show	VERB
cjfa-38805	178	7	that	that	SCONJ
cjfa-38805	178	8	inventory	inventory	NOUN
cjfa-38805	178	9	valuation	valuation	NOUN
cjfa-38805	178	10	had	have	VERB
cjfa-38805	178	11	a	a	DET
cjfa-38805	178	12	positive	positive	ADJ
cjfa-38805	178	13	significant	significant	ADJ
cjfa-38805	178	14	effect	effect	NOUN
cjfa-38805	178	15	on	on	ADP
cjfa-38805	178	16	earnings	earning	NOUN
cjfa-38805	178	17	per	per	ADP
cjfa-38805	178	18	share	share	NOUN
cjfa-38805	178	19	while	while	SCONJ
cjfa-38805	178	20	the	the	DET
cjfa-38805	178	21	depreciation	depreciation	NOUN
cjfa-38805	178	22	method	method	NOUN
cjfa-38805	178	23	had	have	VERB
cjfa-38805	178	24	no	no	DET
cjfa-38805	178	25	significant	significant	ADJ
cjfa-38805	178	26	effect	effect	NOUN
cjfa-38805	178	27	on	on	ADP
cjfa-38805	178	28	the	the	DET
cjfa-38805	178	29	earnings	earning	NOUN
cjfa-38805	178	30	per	per	ADP
cjfa-38805	178	31	share	share	NOUN
cjfa-38805	178	32	of	of	ADP
cjfa-38805	178	33	the	the	DET
cjfa-38805	178	34	companies	company	NOUN
cjfa-38805	178	35	.	.	PUNCT
cjfa-38805	179	1	on	on	ADP
cjfa-38805	179	2	the	the	DET
cjfa-38805	179	3	asset	asset	NOUN
cjfa-38805	179	4	and	and	CCONJ
cjfa-38805	179	5	liabilities	liability	NOUN
cjfa-38805	179	6	valuation	valuation	NOUN
cjfa-38805	179	7	side	side	NOUN
cjfa-38805	179	8	:	:	PUNCT
cjfa-38805	179	9	asset	asset	NOUN
cjfa-38805	179	10	valuation	valuation	NOUN
cjfa-38805	179	11	had	have	VERB
cjfa-38805	179	12	a	a	DET
cjfa-38805	179	13	strong	strong	ADJ
cjfa-38805	179	14	positive	positive	ADJ
cjfa-38805	179	15	coefficient	coefficient	NOUN
cjfa-38805	179	16	of	of	ADP
cjfa-38805	179	17	the	the	DET
cjfa-38805	179	18	earnings	earning	NOUN
cjfa-38805	179	19	per	per	ADP
cjfa-38805	179	20	share	share	NOUN
cjfa-38805	179	21	while	while	SCONJ
cjfa-38805	179	22	valuation	valuation	NOUN
cjfa-38805	179	23	of	of	ADP
cjfa-38805	179	24	liabilities	liability	NOUN
cjfa-38805	179	25	has	have	VERB
cjfa-38805	179	26	no	no	DET
cjfa-38805	179	27	significant	significant	ADJ
cjfa-38805	179	28	effect	effect	NOUN
cjfa-38805	179	29	on	on	ADP
cjfa-38805	179	30	earnings	earning	NOUN
cjfa-38805	179	31	per	per	ADP
cjfa-38805	179	32	share	share	NOUN
cjfa-38805	179	33	.	.	PUNCT
cjfa-38805	180	1	the	the	DET
cjfa-38805	180	2	f	f	PROPN
cjfa-38805	180	3	-	-	PUNCT
cjfa-38805	180	4	statistics	statistic	NOUN
cjfa-38805	180	5	of	of	ADP
cjfa-38805	180	6	the	the	DET
cjfa-38805	180	7	model	model	NOUN
cjfa-38805	180	8	is	be	AUX
cjfa-38805	180	9	5.99	5.99	NUM
cjfa-38805	180	10	and	and	CCONJ
cjfa-38805	180	11	the	the	DET
cjfa-38805	180	12	associated	associated	ADJ
cjfa-38805	180	13	p	p	NOUN
cjfa-38805	180	14	value	value	NOUN
cjfa-38805	180	15	of	of	ADP
cjfa-38805	180	16	0.00	0.00	NUM
cjfa-38805	180	17	is	be	AUX
cjfa-38805	180	18	less	less	ADJ
cjfa-38805	180	19	than	than	ADP
cjfa-38805	180	20	0.05	0.05	NUM
cjfa-38805	180	21	.	.	PUNCT
cjfa-38805	181	1	hence	hence	ADV
cjfa-38805	181	2	,	,	PUNCT
cjfa-38805	181	3	we	we	PRON
cjfa-38805	181	4	accept	accept	VERB
cjfa-38805	181	5	the	the	DET
cjfa-38805	181	6	joint	joint	ADJ
cjfa-38805	181	7	statistical	statistical	ADJ
cjfa-38805	181	8	significance	significance	NOUN
cjfa-38805	181	9	of	of	ADP
cjfa-38805	181	10	the	the	DET
cjfa-38805	181	11	model	model	NOUN
cjfa-38805	181	12	and	and	CCONJ
cjfa-38805	181	13	that	that	PRON
cjfa-38805	181	14	significant	significant	ADJ
cjfa-38805	181	15	linear	linear	ADJ
cjfa-38805	181	16	relationship	relationship	NOUN
cjfa-38805	181	17	exists	exist	VERB
cjfa-38805	181	18	between	between	ADP
cjfa-38805	181	19	the	the	DET
cjfa-38805	181	20	dependent	dependent	ADJ
cjfa-38805	181	21	and	and	CCONJ
cjfa-38805	181	22	independent	independent	ADJ
cjfa-38805	181	23	variables	variable	NOUN
cjfa-38805	181	24	.	.	PUNCT
cjfa-38805	182	1	the	the	DET
cjfa-38805	182	2	evaluation	evaluation	NOUN
cjfa-38805	182	3	of	of	ADP
cjfa-38805	182	4	the	the	DET
cjfa-38805	182	5	slope	slope	NOUN
cjfa-38805	182	6	coefficients	coefficient	NOUN
cjfa-38805	182	7	of	of	ADP
cjfa-38805	182	8	the	the	DET
cjfa-38805	182	9	explanatory	explanatory	ADJ
cjfa-38805	182	10	variables	variable	NOUN
cjfa-38805	182	11	reveals	reveal	VERB
cjfa-38805	182	12	the	the	DET
cjfa-38805	182	13	existence	existence	NOUN
cjfa-38805	182	14	of	of	ADP
cjfa-38805	182	15	positive	positive	ADJ
cjfa-38805	182	16	relationship	relationship	NOUN
cjfa-38805	182	17	(	(	PUNCT
cjfa-38805	182	18	193.16	193.16	NUM
cjfa-38805	182	19	)	)	PUNCT
cjfa-38805	182	20	between	between	ADP
cjfa-38805	182	21	inventory	inventory	NOUN
cjfa-38805	182	22	valuation	valuation	NOUN
cjfa-38805	182	23	(	(	PUNCT
cjfa-38805	182	24	inv	inv	ADJ
cjfa-38805	182	25	)	)	PUNCT
cjfa-38805	182	26	and	and	CCONJ
cjfa-38805	182	27	shareholders	shareholder	NOUN
cjfa-38805	182	28	’	'	PUNCT
cjfa-38805	182	29	wealth	wealth	NOUN
cjfa-38805	182	30	(	(	PUNCT
cjfa-38805	182	31	eps	eps	PROPN
cjfa-38805	182	32	)	)	PUNCT
cjfa-38805	182	33	which	which	PRON
cjfa-38805	182	34	is	be	AUX
cjfa-38805	182	35	also	also	ADV
cjfa-38805	182	36	significant	significant	ADJ
cjfa-38805	182	37	at	at	ADP
cjfa-38805	182	38	5	5	NUM
cjfa-38805	182	39	%	%	NOUN
cjfa-38805	182	40	(	(	PUNCT
cjfa-38805	182	41	p=0.02<0.05	p=0.02<0.05	NOUN
cjfa-38805	182	42	)	)	PUNCT
cjfa-38805	182	43	.	.	PUNCT
cjfa-38805	183	1	therefore	therefore	ADV
cjfa-38805	183	2	,	,	PUNCT
cjfa-38805	183	3	we	we	PRON
cjfa-38805	183	4	reject	reject	VERB
cjfa-38805	183	5	hypothesis	hypothesis	NOUN
cjfa-38805	183	6	one	one	NUM
cjfa-38805	183	7	(	(	PUNCT
cjfa-38805	183	8	h1	h1	PROPN
cjfa-38805	183	9	)	)	PUNCT
cjfa-38805	183	10	which	which	PRON
cjfa-38805	183	11	states	state	VERB
cjfa-38805	183	12	that	that	SCONJ
cjfa-38805	183	13	frequent	frequent	ADJ
cjfa-38805	183	14	changes	change	NOUN
cjfa-38805	183	15	in	in	ADP
cjfa-38805	183	16	a	a	DET
cjfa-38805	183	17	firm	firm	NOUN
cjfa-38805	183	18	’s	’s	PART
cjfa-38805	183	19	inventory	inventory	NOUN
cjfa-38805	183	20	valuation	valuation	NOUN
cjfa-38805	183	21	method	method	NOUN
cjfa-38805	183	22	have	have	VERB
cjfa-38805	183	23	no	no	DET
cjfa-38805	183	24	significant	significant	ADJ
cjfa-38805	183	25	effect	effect	NOUN
cjfa-38805	183	26	on	on	ADP
cjfa-38805	183	27	shareholders	shareholder	NOUN
cjfa-38805	183	28	’	'	PUNCT
cjfa-38805	183	29	wealth	wealth	NOUN
cjfa-38805	183	30	.	.	PUNCT
cjfa-38805	184	1	depreciation	depreciation	NOUN
cjfa-38805	184	2	policy	policy	NOUN
cjfa-38805	184	3	(	(	PUNCT
cjfa-38805	184	4	dep	dep	NOUN
cjfa-38805	184	5	)	)	PUNCT
cjfa-38805	184	6	has	have	VERB
cjfa-38805	184	7	a	a	DET
cjfa-38805	184	8	positive	positive	ADJ
cjfa-38805	184	9	effect	effect	NOUN
cjfa-38805	184	10	on	on	ADP
cjfa-38805	184	11	shareholders	shareholder	NOUN
cjfa-38805	184	12	’	’	PART
cjfa-38805	184	13	wealth	wealth	NOUN
cjfa-38805	184	14	as	as	SCONJ
cjfa-38805	184	15	indicated	indicate	VERB
cjfa-38805	184	16	by	by	ADP
cjfa-38805	184	17	the	the	DET
cjfa-38805	184	18	coefficient	coefficient	NOUN
cjfa-38805	184	19	of	of	ADP
cjfa-38805	184	20	41.73	41.73	NUM
cjfa-38805	184	21	which	which	PRON
cjfa-38805	184	22	though	though	ADV
cjfa-38805	184	23	was	be	AUX
cjfa-38805	184	24	not	not	PART
cjfa-38805	184	25	statistically	statistically	ADV
cjfa-38805	184	26	significant	significant	ADJ
cjfa-38805	184	27	at	at	ADP
cjfa-38805	184	28	5	5	NUM
cjfa-38805	184	29	%	%	NOUN
cjfa-38805	184	30	as	as	SCONJ
cjfa-38805	184	31	the	the	DET
cjfa-38805	184	32	probability	probability	NOUN
cjfa-38805	184	33	value	value	NOUN
cjfa-38805	184	34	is	be	AUX
cjfa-38805	184	35	greater	great	ADJ
cjfa-38805	184	36	than	than	ADP
cjfa-38805	184	37	0.05	0.05	NUM
cjfa-38805	184	38	(	(	PUNCT
cjfa-38805	184	39	p=0.56>0.05	p=0.56>0.05	NOUN
cjfa-38805	184	40	)	)	PUNCT
cjfa-38805	184	41	.	.	PUNCT
cjfa-38805	185	1	therefore	therefore	ADV
cjfa-38805	185	2	,	,	PUNCT
cjfa-38805	185	3	we	we	PRON
cjfa-38805	185	4	accept	accept	VERB
cjfa-38805	185	5	hypothesis	hypothesis	NOUN
cjfa-38805	185	6	two	two	NUM
cjfa-38805	185	7	(	(	PUNCT
cjfa-38805	185	8	h2	h2	PROPN
cjfa-38805	185	9	)	)	PUNCT
cjfa-38805	185	10	which	which	PRON
cjfa-38805	185	11	states	state	VERB
cjfa-38805	185	12	that	that	SCONJ
cjfa-38805	185	13	frequent	frequent	ADJ
cjfa-38805	185	14	changes	change	NOUN
cjfa-38805	185	15	in	in	ADP
cjfa-38805	185	16	a	a	DET
cjfa-38805	185	17	firm	firm	NOUN
cjfa-38805	185	18	’s	’s	PART
cjfa-38805	185	19	depreciation	depreciation	NOUN
cjfa-38805	185	20	policy	policy	NOUN
cjfa-38805	185	21	have	have	VERB
cjfa-38805	185	22	no	no	DET
cjfa-38805	185	23	significant	significant	ADJ
cjfa-38805	185	24	effect	effect	NOUN
cjfa-38805	185	25	on	on	ADP
cjfa-38805	185	26	shareholders	shareholder	NOUN
cjfa-38805	185	27	’	'	PUNCT
cjfa-38805	185	28	wealth	wealth	NOUN
cjfa-38805	185	29	.	.	PUNCT
cjfa-38805	186	1	asset	asset	NOUN
cjfa-38805	186	2	valuation	valuation	NOUN
cjfa-38805	186	3	methods	method	NOUN
cjfa-38805	186	4	(	(	PUNCT
cjfa-38805	186	5	ava	ava	NOUN
cjfa-38805	186	6	)	)	PUNCT
cjfa-38805	186	7	has	have	VERB
cjfa-38805	186	8	a	a	DET
cjfa-38805	186	9	negative	negative	ADJ
cjfa-38805	186	10	effect	effect	NOUN
cjfa-38805	186	11	on	on	ADP
cjfa-38805	186	12	shareholders	shareholder	NOUN
cjfa-38805	186	13	’	’	PART
cjfa-38805	186	14	wealth	wealth	NOUN
cjfa-38805	186	15	as	as	SCONJ
cjfa-38805	186	16	indicated	indicate	VERB
cjfa-38805	186	17	by	by	ADP
cjfa-38805	186	18	the	the	DET
cjfa-38805	186	19	negative	negative	ADJ
cjfa-38805	186	20	slope	slope	NOUN
cjfa-38805	186	21	coefficient	coefficient	NOUN
cjfa-38805	186	22	of	of	ADP
cjfa-38805	186	23	-6074.5	-6074.5	PROPN
cjfa-38805	186	24	which	which	PRON
cjfa-38805	186	25	is	be	AUX
cjfa-38805	186	26	statistically	statistically	ADV
cjfa-38805	186	27	significant	significant	ADJ
cjfa-38805	186	28	at	at	ADP
cjfa-38805	186	29	5	5	NUM
cjfa-38805	186	30	%	%	NOUN
cjfa-38805	186	31	as	as	SCONJ
cjfa-38805	186	32	the	the	DET
cjfa-38805	186	33	probability	probability	NOUN
cjfa-38805	186	34	value	value	NOUN
cjfa-38805	186	35	is	be	AUX
cjfa-38805	186	36	less	less	ADJ
cjfa-38805	186	37	than	than	ADP
cjfa-38805	186	38	0.05	0.05	NUM
cjfa-38805	186	39	(	(	PUNCT
cjfa-38805	186	40	p=0.00<0.05	p=0.00<0.05	NOUN
cjfa-38805	186	41	)	)	PUNCT
cjfa-38805	186	42	.	.	PUNCT
cjfa-38805	187	1	therefore	therefore	ADV
cjfa-38805	187	2	,	,	PUNCT
cjfa-38805	187	3	we	we	PRON
cjfa-38805	187	4	reject	reject	VERB
cjfa-38805	187	5	hypothesis	hypothesis	NOUN
cjfa-38805	187	6	three	three	NUM
cjfa-38805	187	7	(	(	PUNCT
cjfa-38805	187	8	h3	h3	NOUN
cjfa-38805	187	9	)	)	PUNCT
cjfa-38805	187	10	which	which	PRON
cjfa-38805	187	11	states	state	VERB
cjfa-38805	187	12	that	that	SCONJ
cjfa-38805	187	13	frequent	frequent	ADJ
cjfa-38805	187	14	changes	change	NOUN
cjfa-38805	187	15	in	in	ADP
cjfa-38805	187	16	a	a	DET
cjfa-38805	187	17	firm	firm	NOUN
cjfa-38805	187	18	’s	’s	PART
cjfa-38805	187	19	asset	asset	NOUN
cjfa-38805	187	20	valuation	valuation	NOUN
cjfa-38805	187	21	methods	method	NOUN
cjfa-38805	187	22	do	do	AUX
cjfa-38805	187	23	not	not	PART
cjfa-38805	187	24	have	have	VERB
cjfa-38805	187	25	any	any	DET
cjfa-38805	187	26	significant	significant	ADJ
cjfa-38805	187	27	effect	effect	NOUN
cjfa-38805	187	28	on	on	ADP
cjfa-38805	187	29	shareholders	shareholder	NOUN
cjfa-38805	187	30	’	'	PUNCT
cjfa-38805	187	31	wealth	wealth	NOUN
cjfa-38805	187	32	.	.	PUNCT
cjfa-38805	188	1	liabilities	liability	NOUN
cjfa-38805	188	2	valuation	valuation	NOUN
cjfa-38805	188	3	methods	method	NOUN
cjfa-38805	188	4	(	(	PUNCT
cjfa-38805	188	5	lva	lva	PROPN
cjfa-38805	188	6	)	)	PUNCT
cjfa-38805	188	7	have	have	VERB
cjfa-38805	188	8	a	a	DET
cjfa-38805	188	9	positive	positive	ADJ
cjfa-38805	188	10	effect	effect	NOUN
cjfa-38805	188	11	on	on	ADP
cjfa-38805	188	12	shareholders	shareholder	NOUN
cjfa-38805	188	13	’	’	PART
cjfa-38805	188	14	wealth	wealth	NOUN
cjfa-38805	188	15	as	as	SCONJ
cjfa-38805	188	16	indicated	indicate	VERB
cjfa-38805	188	17	by	by	ADP
cjfa-38805	188	18	the	the	DET
cjfa-38805	188	19	positive	positive	ADJ
cjfa-38805	188	20	slope	slope	NOUN
cjfa-38805	188	21	coefficient	coefficient	NOUN
cjfa-38805	188	22	of	of	ADP
cjfa-38805	188	23	1111.05	1111.05	NUM
cjfa-38805	188	24	which	which	PRON
cjfa-38805	188	25	though	though	ADV
cjfa-38805	188	26	was	be	AUX
cjfa-38805	188	27	not	not	PART
cjfa-38805	188	28	statistically	statistically	ADV
cjfa-38805	188	29	significant	significant	ADJ
cjfa-38805	188	30	at	at	ADP
cjfa-38805	188	31	5	5	NUM
cjfa-38805	188	32	%	%	NOUN
cjfa-38805	188	33	as	as	SCONJ
cjfa-38805	188	34	the	the	DET
cjfa-38805	188	35	probability	probability	NOUN
cjfa-38805	188	36	value	value	NOUN
cjfa-38805	188	37	is	be	AUX
cjfa-38805	188	38	greater	great	ADJ
cjfa-38805	188	39	than	than	ADP
cjfa-38805	188	40	0.05	0.05	NUM
cjfa-38805	188	41	(	(	PUNCT
cjfa-38805	188	42	p=0.54>0.05	p=0.54>0.05	NOUN
cjfa-38805	188	43	)	)	PUNCT
cjfa-38805	188	44	.	.	PUNCT
cjfa-38805	189	1	therefore	therefore	ADV
cjfa-38805	189	2	,	,	PUNCT
cjfa-38805	189	3	we	we	PRON
cjfa-38805	189	4	accept	accept	VERB
cjfa-38805	189	5	hypothesis	hypothesis	NOUN
cjfa-38805	189	6	four	four	NUM
cjfa-38805	189	7	(	(	PUNCT
cjfa-38805	189	8	h4	h4	PROPN
cjfa-38805	189	9	)	)	PUNCT
cjfa-38805	189	10	which	which	PRON
cjfa-38805	189	11	states	state	VERB
cjfa-38805	189	12	that	that	SCONJ
cjfa-38805	189	13	frequent	frequent	ADJ
cjfa-38805	189	14	changes	change	NOUN
cjfa-38805	189	15	in	in	ADP
cjfa-38805	189	16	a	a	DET
cjfa-38805	189	17	firm	firm	NOUN
cjfa-38805	189	18	’s	’s	PART
cjfa-38805	189	19	liabilities	liability	NOUN
cjfa-38805	189	20	valuation	valuation	NOUN
cjfa-38805	189	21	methods	method	NOUN
cjfa-38805	189	22	have	have	VERB
cjfa-38805	189	23	no	no	DET
cjfa-38805	189	24	significant	significant	ADJ
cjfa-38805	189	25	effect	effect	NOUN
cjfa-38805	189	26	on	on	ADP
cjfa-38805	189	27	shareholders	shareholder	NOUN
cjfa-38805	189	28	’	'	PUNCT
cjfa-38805	189	29	wealth	wealth	NOUN
cjfa-38805	189	30	.	.	PUNCT
cjfa-38805	190	1	creative	creative	ADJ
cjfa-38805	190	2	accounting	accounting	NOUN
cjfa-38805	190	3	and	and	CCONJ
cjfa-38805	190	4	shareholders	shareholder	NOUN
cjfa-38805	190	5	wealth	wealth	NOUN
cjfa-38805	190	6	maximization	maximization	NOUN
cjfa-38805	190	7	…	…	PUNCT
cjfa-38805	190	8	63	63	NUM
cjfa-38805	190	9	discussion	discussion	NOUN
cjfa-38805	190	10	and	and	CCONJ
cjfa-38805	190	11	conclusion	conclusion	NOUN
cjfa-38805	190	12	the	the	DET
cjfa-38805	190	13	descriptive	descriptive	ADJ
cjfa-38805	190	14	tool	tool	NOUN
cjfa-38805	190	15	adopted	adopt	VERB
cjfa-38805	190	16	was	be	AUX
cjfa-38805	190	17	the	the	DET
cjfa-38805	190	18	summary	summary	NOUN
cjfa-38805	190	19	statistics	statistic	NOUN
cjfa-38805	190	20	which	which	PRON
cjfa-38805	190	21	showed	show	VERB
cjfa-38805	190	22	that	that	SCONJ
cjfa-38805	190	23	a	a	DET
cjfa-38805	190	24	relatively	relatively	ADV
cjfa-38805	190	25	low	low	ADJ
cjfa-38805	190	26	change	change	NOUN
cjfa-38805	190	27	in	in	ADP
cjfa-38805	190	28	the	the	DET
cjfa-38805	190	29	method	method	NOUN
cjfa-38805	190	30	adopted	adopt	VERB
cjfa-38805	190	31	by	by	ADP
cjfa-38805	190	32	the	the	DET
cjfa-38805	190	33	companies	company	NOUN
cjfa-38805	190	34	in	in	ADP
cjfa-38805	190	35	valuing	value	VERB
cjfa-38805	190	36	their	their	PRON
cjfa-38805	190	37	inventories	inventory	NOUN
cjfa-38805	190	38	.	.	PUNCT
cjfa-38805	191	1	however	however	ADV
cjfa-38805	191	2	,	,	PUNCT
cjfa-38805	191	3	depreciation	depreciation	NOUN
cjfa-38805	191	4	method	method	NOUN
cjfa-38805	191	5	had	have	VERB
cjfa-38805	191	6	a	a	DET
cjfa-38805	191	7	relatively	relatively	ADV
cjfa-38805	191	8	higher	high	ADJ
cjfa-38805	191	9	level	level	NOUN
cjfa-38805	191	10	of	of	ADP
cjfa-38805	191	11	changes	change	NOUN
cjfa-38805	191	12	which	which	PRON
cjfa-38805	191	13	could	could	AUX
cjfa-38805	191	14	be	be	AUX
cjfa-38805	191	15	attributed	attribute	VERB
cjfa-38805	191	16	to	to	ADP
cjfa-38805	191	17	the	the	DET
cjfa-38805	191	18	change	change	NOUN
cjfa-38805	191	19	in	in	ADP
cjfa-38805	191	20	reporting	reporting	NOUN
cjfa-38805	191	21	standards	standard	NOUN
cjfa-38805	191	22	.	.	PUNCT
cjfa-38805	192	1	the	the	DET
cjfa-38805	192	2	result	result	NOUN
cjfa-38805	192	3	of	of	ADP
cjfa-38805	192	4	assets	asset	NOUN
cjfa-38805	192	5	and	and	CCONJ
cjfa-38805	192	6	liabilities	liability	NOUN
cjfa-38805	192	7	valuation	valuation	NOUN
cjfa-38805	192	8	showed	show	VERB
cjfa-38805	192	9	that	that	SCONJ
cjfa-38805	192	10	the	the	DET
cjfa-38805	192	11	mean	mean	ADJ
cjfa-38805	192	12	discount	discount	NOUN
cjfa-38805	192	13	rates	rate	NOUN
cjfa-38805	192	14	adopted	adopt	VERB
cjfa-38805	192	15	in	in	ADP
cjfa-38805	192	16	the	the	DET
cjfa-38805	192	17	valuation	valuation	NOUN
cjfa-38805	192	18	of	of	ADP
cjfa-38805	192	19	assets	asset	NOUN
cjfa-38805	192	20	was	be	AUX
cjfa-38805	192	21	less	less	ADJ
cjfa-38805	192	22	than	than	ADP
cjfa-38805	192	23	the	the	DET
cjfa-38805	192	24	mean	mean	ADJ
cjfa-38805	192	25	discount	discount	NOUN
cjfa-38805	192	26	rate	rate	NOUN
cjfa-38805	192	27	adopted	adopt	VERB
cjfa-38805	192	28	in	in	ADP
cjfa-38805	192	29	the	the	DET
cjfa-38805	192	30	valuation	valuation	NOUN
cjfa-38805	192	31	of	of	ADP
cjfa-38805	192	32	liabilities	liability	NOUN
cjfa-38805	192	33	and	and	CCONJ
cjfa-38805	192	34	guarantees	guarantee	NOUN
cjfa-38805	192	35	.	.	PUNCT
cjfa-38805	193	1	the	the	DET
cjfa-38805	193	2	firms	firm	NOUN
cjfa-38805	193	3	had	have	VERB
cjfa-38805	193	4	options	option	NOUN
cjfa-38805	193	5	of	of	ADP
cjfa-38805	193	6	selecting	select	VERB
cjfa-38805	193	7	the	the	DET
cjfa-38805	193	8	most	most	ADV
cjfa-38805	193	9	appropriate	appropriate	ADJ
cjfa-38805	193	10	weighted	weight	VERB
cjfa-38805	193	11	average	average	ADJ
cjfa-38805	193	12	cost	cost	NOUN
cjfa-38805	193	13	of	of	ADP
cjfa-38805	193	14	capital	capital	NOUN
cjfa-38805	193	15	in	in	ADP
cjfa-38805	193	16	arriving	arrive	VERB
cjfa-38805	193	17	at	at	ADP
cjfa-38805	193	18	the	the	DET
cjfa-38805	193	19	present	present	ADJ
cjfa-38805	193	20	value	value	NOUN
cjfa-38805	193	21	of	of	ADP
cjfa-38805	193	22	their	their	PRON
cjfa-38805	193	23	assets	asset	NOUN
cjfa-38805	193	24	.	.	PUNCT
cjfa-38805	194	1	from	from	ADP
cjfa-38805	194	2	the	the	DET
cjfa-38805	194	3	result	result	NOUN
cjfa-38805	194	4	of	of	ADP
cjfa-38805	194	5	inferential	inferential	ADJ
cjfa-38805	194	6	statistics	statistic	NOUN
cjfa-38805	194	7	,	,	PUNCT
cjfa-38805	194	8	it	it	PRON
cjfa-38805	194	9	can	can	AUX
cjfa-38805	194	10	be	be	AUX
cjfa-38805	194	11	seen	see	VERB
cjfa-38805	194	12	that	that	SCONJ
cjfa-38805	194	13	changes	change	NOUN
cjfa-38805	194	14	in	in	ADP
cjfa-38805	194	15	accounting	accounting	NOUN
cjfa-38805	194	16	methods	method	NOUN
cjfa-38805	194	17	have	have	VERB
cjfa-38805	194	18	a	a	DET
cjfa-38805	194	19	strong	strong	ADJ
cjfa-38805	194	20	positive	positive	ADJ
cjfa-38805	194	21	significant	significant	ADJ
cjfa-38805	194	22	relationship	relationship	NOUN
cjfa-38805	194	23	with	with	ADP
cjfa-38805	194	24	shareholders	shareholder	NOUN
cjfa-38805	194	25	’	'	PUNCT
cjfa-38805	194	26	wealth	wealth	NOUN
cjfa-38805	194	27	.	.	PUNCT
cjfa-38805	195	1	on	on	ADP
cjfa-38805	195	2	a	a	DET
cjfa-38805	195	3	more	more	ADV
cjfa-38805	195	4	specific	specific	ADJ
cjfa-38805	195	5	note	note	NOUN
cjfa-38805	195	6	,	,	PUNCT
cjfa-38805	195	7	it	it	PRON
cjfa-38805	195	8	was	be	AUX
cjfa-38805	195	9	found	find	VERB
cjfa-38805	195	10	that	that	SCONJ
cjfa-38805	195	11	the	the	DET
cjfa-38805	195	12	valuation	valuation	NOUN
cjfa-38805	195	13	of	of	ADP
cjfa-38805	195	14	inventory	inventory	NOUN
cjfa-38805	195	15	significantly	significantly	ADV
cjfa-38805	195	16	influences	influence	VERB
cjfa-38805	195	17	the	the	DET
cjfa-38805	195	18	earnings	earning	NOUN
cjfa-38805	195	19	per	per	ADP
cjfa-38805	195	20	share	share	NOUN
cjfa-38805	195	21	of	of	ADP
cjfa-38805	195	22	the	the	DET
cjfa-38805	195	23	companies	company	NOUN
cjfa-38805	195	24	.	.	PUNCT
cjfa-38805	196	1	as	as	SCONJ
cjfa-38805	196	2	observed	observe	VERB
cjfa-38805	196	3	from	from	ADP
cjfa-38805	196	4	the	the	DET
cjfa-38805	196	5	data	datum	NOUN
cjfa-38805	196	6	collected	collect	VERB
cjfa-38805	196	7	in	in	ADP
cjfa-38805	196	8	the	the	DET
cjfa-38805	196	9	annual	annual	ADJ
cjfa-38805	196	10	reports	report	NOUN
cjfa-38805	196	11	,	,	PUNCT
cjfa-38805	196	12	the	the	DET
cjfa-38805	196	13	companies	company	NOUN
cjfa-38805	196	14	had	have	VERB
cjfa-38805	196	15	slight	slight	ADJ
cjfa-38805	196	16	fundamental	fundamental	ADJ
cjfa-38805	196	17	changes	change	NOUN
cjfa-38805	196	18	in	in	ADP
cjfa-38805	196	19	how	how	SCONJ
cjfa-38805	196	20	they	they	PRON
cjfa-38805	196	21	valued	value	VERB
cjfa-38805	196	22	their	their	PRON
cjfa-38805	196	23	inventory	inventory	NOUN
cjfa-38805	196	24	which	which	PRON
cjfa-38805	196	25	must	must	AUX
cjfa-38805	196	26	have	have	AUX
cjfa-38805	196	27	caused	cause	VERB
cjfa-38805	196	28	the	the	DET
cjfa-38805	196	29	positive	positive	ADJ
cjfa-38805	196	30	relationship	relationship	NOUN
cjfa-38805	196	31	with	with	ADP
cjfa-38805	196	32	earnings	earning	NOUN
cjfa-38805	196	33	per	per	ADP
cjfa-38805	196	34	share	share	NOUN
cjfa-38805	196	35	.	.	PUNCT
cjfa-38805	197	1	this	this	PRON
cjfa-38805	197	2	is	be	AUX
cjfa-38805	197	3	such	such	ADJ
cjfa-38805	197	4	that	that	SCONJ
cjfa-38805	197	5	,	,	PUNCT
cjfa-38805	197	6	if	if	SCONJ
cjfa-38805	197	7	the	the	DET
cjfa-38805	197	8	closing	closing	NOUN
cjfa-38805	197	9	inventory	inventory	NOUN
cjfa-38805	197	10	is	be	AUX
cjfa-38805	197	11	relatively	relatively	ADV
cjfa-38805	197	12	valued	value	VERB
cjfa-38805	197	13	higher	high	ADJ
cjfa-38805	197	14	than	than	ADP
cjfa-38805	197	15	the	the	DET
cjfa-38805	197	16	previous	previous	ADJ
cjfa-38805	197	17	year	year	NOUN
cjfa-38805	197	18	,	,	PUNCT
cjfa-38805	197	19	the	the	DET
cjfa-38805	197	20	cost	cost	NOUN
cjfa-38805	197	21	of	of	ADP
cjfa-38805	197	22	goods	good	NOUN
cjfa-38805	197	23	sold	sell	VERB
cjfa-38805	197	24	during	during	ADP
cjfa-38805	197	25	the	the	DET
cjfa-38805	197	26	period	period	NOUN
cjfa-38805	197	27	would	would	AUX
cjfa-38805	197	28	be	be	AUX
cjfa-38805	197	29	less	less	ADJ
cjfa-38805	197	30	than	than	SCONJ
cjfa-38805	197	31	it	it	PRON
cjfa-38805	197	32	should	should	AUX
cjfa-38805	197	33	be	be	AUX
cjfa-38805	197	34	thereby	thereby	ADV
cjfa-38805	197	35	influencing	influence	VERB
cjfa-38805	197	36	the	the	DET
cjfa-38805	197	37	bottom	bottom	ADJ
cjfa-38805	197	38	line	line	NOUN
cjfa-38805	197	39	of	of	ADP
cjfa-38805	197	40	the	the	DET
cjfa-38805	197	41	company	company	NOUN
cjfa-38805	197	42	.	.	PUNCT
cjfa-38805	198	1	the	the	DET
cjfa-38805	198	2	result	result	NOUN
cjfa-38805	198	3	of	of	ADP
cjfa-38805	198	4	the	the	DET
cjfa-38805	198	5	depreciation	depreciation	NOUN
cjfa-38805	198	6	shows	show	VERB
cjfa-38805	198	7	a	a	DET
cjfa-38805	198	8	positive	positive	ADJ
cjfa-38805	198	9	but	but	CCONJ
cjfa-38805	198	10	insignificant	insignificant	ADJ
cjfa-38805	198	11	effect	effect	NOUN
cjfa-38805	198	12	on	on	ADP
cjfa-38805	198	13	the	the	DET
cjfa-38805	198	14	model	model	NOUN
cjfa-38805	198	15	.	.	PUNCT
cjfa-38805	199	1	from	from	ADP
cjfa-38805	199	2	the	the	DET
cjfa-38805	199	3	data	datum	NOUN
cjfa-38805	199	4	obtained	obtain	VERB
cjfa-38805	199	5	,	,	PUNCT
cjfa-38805	199	6	the	the	DET
cjfa-38805	199	7	depreciation	depreciation	NOUN
cjfa-38805	199	8	was	be	AUX
cjfa-38805	199	9	relatively	relatively	ADV
cjfa-38805	199	10	stable	stable	ADJ
cjfa-38805	199	11	across	across	ADP
cjfa-38805	199	12	the	the	DET
cjfa-38805	199	13	periods	period	NOUN
cjfa-38805	199	14	and	and	CCONJ
cjfa-38805	199	15	companies	company	NOUN
cjfa-38805	199	16	;	;	PUNCT
cjfa-38805	199	17	however	however	ADV
cjfa-38805	199	18	,	,	PUNCT
cjfa-38805	199	19	significance	significance	NOUN
cjfa-38805	199	20	was	be	AUX
cjfa-38805	199	21	not	not	PART
cjfa-38805	199	22	obtained	obtain	VERB
cjfa-38805	199	23	because	because	SCONJ
cjfa-38805	199	24	the	the	DET
cjfa-38805	199	25	depreciation	depreciation	NOUN
cjfa-38805	199	26	change	change	NOUN
cjfa-38805	199	27	was	be	AUX
cjfa-38805	199	28	as	as	ADP
cjfa-38805	199	29	a	a	DET
cjfa-38805	199	30	result	result	NOUN
cjfa-38805	199	31	of	of	ADP
cjfa-38805	199	32	the	the	DET
cjfa-38805	199	33	adoption	adoption	NOUN
cjfa-38805	199	34	of	of	ADP
cjfa-38805	199	35	ifrs	ifrs	PROPN
cjfa-38805	199	36	in	in	ADP
cjfa-38805	199	37	2012	2012	NUM
cjfa-38805	199	38	.	.	PUNCT
cjfa-38805	200	1	the	the	DET
cjfa-38805	200	2	valuation	valuation	NOUN
cjfa-38805	200	3	of	of	ADP
cjfa-38805	200	4	assets	asset	NOUN
cjfa-38805	200	5	showed	show	VERB
cjfa-38805	200	6	that	that	SCONJ
cjfa-38805	200	7	assets	asset	NOUN
cjfa-38805	200	8	valuation	valuation	NOUN
cjfa-38805	200	9	had	have	VERB
cjfa-38805	200	10	a	a	DET
cjfa-38805	200	11	negative	negative	ADJ
cjfa-38805	200	12	significant	significant	ADJ
cjfa-38805	200	13	effect	effect	NOUN
cjfa-38805	200	14	on	on	ADP
cjfa-38805	200	15	the	the	DET
cjfa-38805	200	16	model	model	NOUN
cjfa-38805	200	17	.	.	PUNCT
cjfa-38805	201	1	the	the	DET
cjfa-38805	201	2	discount	discount	NOUN
cjfa-38805	201	3	rate	rate	NOUN
cjfa-38805	201	4	for	for	ADP
cjfa-38805	201	5	the	the	DET
cjfa-38805	201	6	valuation	valuation	NOUN
cjfa-38805	201	7	of	of	ADP
cjfa-38805	201	8	assets	asset	NOUN
cjfa-38805	201	9	was	be	AUX
cjfa-38805	201	10	used	use	VERB
cjfa-38805	201	11	to	to	PART
cjfa-38805	201	12	measure	measure	VERB
cjfa-38805	201	13	this	this	DET
cjfa-38805	201	14	variable	variable	NOUN
cjfa-38805	201	15	,	,	PUNCT
cjfa-38805	201	16	it	it	PRON
cjfa-38805	201	17	is	be	AUX
cjfa-38805	201	18	important	important	ADJ
cjfa-38805	201	19	to	to	PART
cjfa-38805	201	20	note	note	VERB
cjfa-38805	201	21	that	that	SCONJ
cjfa-38805	201	22	companies	company	NOUN
cjfa-38805	201	23	have	have	VERB
cjfa-38805	201	24	flexibility	flexibility	NOUN
cjfa-38805	201	25	in	in	ADP
cjfa-38805	201	26	selecting	select	VERB
cjfa-38805	201	27	the	the	DET
cjfa-38805	201	28	mode	mode	NOUN
cjfa-38805	201	29	of	of	ADP
cjfa-38805	201	30	valuation	valuation	NOUN
cjfa-38805	201	31	they	they	PRON
cjfa-38805	201	32	want	want	VERB
cjfa-38805	201	33	to	to	PART
cjfa-38805	201	34	adopt	adopt	VERB
cjfa-38805	201	35	to	to	PART
cjfa-38805	201	36	value	value	VERB
cjfa-38805	201	37	their	their	PRON
cjfa-38805	201	38	assets	asset	NOUN
cjfa-38805	201	39	.	.	PUNCT
cjfa-38805	202	1	the	the	DET
cjfa-38805	202	2	implication	implication	NOUN
cjfa-38805	202	3	of	of	ADP
cjfa-38805	202	4	adopting	adopt	VERB
cjfa-38805	202	5	a	a	DET
cjfa-38805	202	6	lower	low	ADJ
cjfa-38805	202	7	discount	discount	NOUN
cjfa-38805	202	8	rate	rate	NOUN
cjfa-38805	202	9	in	in	ADP
cjfa-38805	202	10	valuing	value	VERB
cjfa-38805	202	11	assets	asset	NOUN
cjfa-38805	202	12	is	be	AUX
cjfa-38805	202	13	that	that	SCONJ
cjfa-38805	202	14	the	the	DET
cjfa-38805	202	15	present	present	ADJ
cjfa-38805	202	16	value	value	NOUN
cjfa-38805	202	17	of	of	ADP
cjfa-38805	202	18	the	the	DET
cjfa-38805	202	19	assets	asset	NOUN
cjfa-38805	202	20	becomes	become	VERB
cjfa-38805	202	21	higher	high	ADJ
cjfa-38805	202	22	,	,	PUNCT
cjfa-38805	202	23	resulting	result	VERB
cjfa-38805	202	24	in	in	ADP
cjfa-38805	202	25	valuation	valuation	NOUN
cjfa-38805	202	26	gains	gain	NOUN
cjfa-38805	202	27	which	which	PRON
cjfa-38805	202	28	eventually	eventually	ADV
cjfa-38805	202	29	feed	feed	VERB
cjfa-38805	202	30	into	into	ADP
cjfa-38805	202	31	the	the	DET
cjfa-38805	202	32	income	income	NOUN
cjfa-38805	202	33	statement	statement	NOUN
cjfa-38805	202	34	,	,	PUNCT
cjfa-38805	202	35	resulting	result	VERB
cjfa-38805	202	36	in	in	ADP
cjfa-38805	202	37	a	a	DET
cjfa-38805	202	38	potentially	potentially	ADV
cjfa-38805	202	39	overstated	overstate	VERB
cjfa-38805	202	40	comprehensive	comprehensive	ADJ
cjfa-38805	202	41	income	income	NOUN
cjfa-38805	202	42	for	for	ADP
cjfa-38805	202	43	the	the	DET
cjfa-38805	202	44	year	year	NOUN
cjfa-38805	202	45	.	.	PUNCT
cjfa-38805	203	1	on	on	ADP
cjfa-38805	203	2	the	the	DET
cjfa-38805	203	3	flip	flip	ADJ
cjfa-38805	203	4	side	side	NOUN
cjfa-38805	203	5	,	,	PUNCT
cjfa-38805	203	6	the	the	DET
cjfa-38805	203	7	valuation	valuation	NOUN
cjfa-38805	203	8	of	of	ADP
cjfa-38805	203	9	liabilities	liability	NOUN
cjfa-38805	203	10	had	have	VERB
cjfa-38805	203	11	no	no	DET
cjfa-38805	203	12	significant	significant	ADJ
cjfa-38805	203	13	effect	effect	NOUN
cjfa-38805	203	14	on	on	ADP
cjfa-38805	203	15	the	the	DET
cjfa-38805	203	16	model	model	NOUN
cjfa-38805	203	17	with	with	ADP
cjfa-38805	203	18	a	a	DET
cjfa-38805	203	19	p	p	NOUN
cjfa-38805	203	20	-	-	PUNCT
cjfa-38805	203	21	value	value	NOUN
cjfa-38805	203	22	of	of	ADP
cjfa-38805	203	23	0.54	0.54	NUM
cjfa-38805	203	24	.	.	PUNCT
cjfa-38805	204	1	as	as	SCONJ
cjfa-38805	204	2	observed	observe	VERB
cjfa-38805	204	3	from	from	ADP
cjfa-38805	204	4	the	the	DET
cjfa-38805	204	5	data	datum	NOUN
cjfa-38805	204	6	collected	collect	VERB
cjfa-38805	204	7	,	,	PUNCT
cjfa-38805	204	8	there	there	PRON
cjfa-38805	204	9	was	be	VERB
cjfa-38805	204	10	little	little	ADJ
cjfa-38805	204	11	flexibility	flexibility	NOUN
cjfa-38805	204	12	in	in	ADP
cjfa-38805	204	13	the	the	DET
cjfa-38805	204	14	discount	discount	NOUN
cjfa-38805	204	15	rates	rate	NOUN
cjfa-38805	204	16	adopted	adopt	VERB
cjfa-38805	204	17	by	by	ADP
cjfa-38805	204	18	the	the	DET
cjfa-38805	204	19	companies	company	NOUN
cjfa-38805	204	20	in	in	ADP
cjfa-38805	204	21	valuing	value	VERB
cjfa-38805	204	22	their	their	PRON
cjfa-38805	204	23	liabilities	liability	NOUN
cjfa-38805	204	24	and	and	CCONJ
cjfa-38805	204	25	guarantees	guarantee	NOUN
cjfa-38805	204	26	as	as	SCONJ
cjfa-38805	204	27	most	most	ADJ
cjfa-38805	204	28	of	of	ADP
cjfa-38805	204	29	them	they	PRON
cjfa-38805	204	30	adopted	adopt	VERB
cjfa-38805	204	31	the	the	DET
cjfa-38805	204	32	closing	closing	NOUN
cjfa-38805	204	33	yield	yield	NOUN
cjfa-38805	204	34	of	of	ADP
cjfa-38805	204	35	high	high	ADJ
cjfa-38805	204	36	-	-	PUNCT
cjfa-38805	204	37	quality	quality	NOUN
cjfa-38805	204	38	corporate	corporate	ADJ
cjfa-38805	204	39	bond	bond	NOUN
cjfa-38805	204	40	.	.	PUNCT
cjfa-38805	205	1	this	this	DET
cjfa-38805	205	2	lack	lack	NOUN
cjfa-38805	205	3	of	of	ADP
cjfa-38805	205	4	flexibility	flexibility	NOUN
cjfa-38805	205	5	in	in	ADP
cjfa-38805	205	6	adopting	adopt	VERB
cjfa-38805	205	7	o.	o.	PROPN
cjfa-38805	205	8	o.	o.	PROPN
cjfa-38805	205	9	iredele	iredele	PROPN
cjfa-38805	205	10	,	,	PUNCT
cjfa-38805	205	11	g.	g.	PROPN
cjfa-38805	205	12	b.	b.	PROPN
cjfa-38805	205	13	adeyeye	adeyeye	PROPN
cjfa-38805	205	14	,	,	PUNCT
cjfa-38805	205	15	e.	e.	PROPN
cjfa-38805	205	16	b.	b.	PROPN
cjfa-38805	205	17	owoyomi64	owoyomi64	PROPN
cjfa-38805	205	18	own	own	ADJ
cjfa-38805	205	19	discount	discount	NOUN
cjfa-38805	205	20	rates	rate	NOUN
cjfa-38805	205	21	could	could	AUX
cjfa-38805	205	22	serve	serve	VERB
cjfa-38805	205	23	as	as	ADP
cjfa-38805	205	24	de	de	NOUN
cjfa-38805	205	25	-	-	NOUN
cjfa-38805	205	26	motivator	motivator	NOUN
cjfa-38805	205	27	to	to	PART
cjfa-38805	205	28	use	use	VERB
cjfa-38805	205	29	valuation	valuation	NOUN
cjfa-38805	205	30	of	of	ADP
cjfa-38805	205	31	liabilities	liability	NOUN
cjfa-38805	205	32	to	to	PART
cjfa-38805	205	33	manipulate	manipulate	VERB
cjfa-38805	205	34	the	the	DET
cjfa-38805	205	35	earnings	earning	NOUN
cjfa-38805	205	36	of	of	ADP
cjfa-38805	205	37	the	the	DET
cjfa-38805	205	38	company	company	NOUN
cjfa-38805	205	39	.	.	PUNCT
cjfa-38805	206	1	summarily	summarily	ADV
cjfa-38805	206	2	,	,	PUNCT
cjfa-38805	206	3	the	the	DET
cjfa-38805	206	4	strong	strong	ADJ
cjfa-38805	206	5	significance	significance	NOUN
cjfa-38805	206	6	of	of	ADP
cjfa-38805	206	7	the	the	DET
cjfa-38805	206	8	change	change	NOUN
cjfa-38805	206	9	in	in	ADP
cjfa-38805	206	10	method	method	NOUN
cjfa-38805	206	11	of	of	ADP
cjfa-38805	206	12	inventory	inventory	NOUN
cjfa-38805	206	13	valuation	valuation	NOUN
cjfa-38805	206	14	,	,	PUNCT
cjfa-38805	206	15	assets	asset	NOUN
cjfa-38805	206	16	valuation	valuation	NOUN
cjfa-38805	206	17	and	and	CCONJ
cjfa-38805	206	18	the	the	DET
cjfa-38805	206	19	over	over	ADP
cjfa-38805	206	20	2	2	NUM
cjfa-38805	206	21	percentage	percentage	NOUN
cjfa-38805	206	22	point	point	NOUN
cjfa-38805	206	23	differences	difference	NOUN
cjfa-38805	206	24	between	between	ADP
cjfa-38805	206	25	discount	discount	NOUN
cjfa-38805	206	26	rates	rate	NOUN
cjfa-38805	206	27	for	for	ADP
cjfa-38805	206	28	assets	asset	NOUN
cjfa-38805	206	29	and	and	CCONJ
cjfa-38805	206	30	liabilities	liability	NOUN
cjfa-38805	206	31	suggests	suggest	VERB
cjfa-38805	206	32	an	an	DET
cjfa-38805	206	33	element	element	NOUN
cjfa-38805	206	34	of	of	ADP
cjfa-38805	206	35	creative	creative	ADJ
cjfa-38805	206	36	accounting	accounting	NOUN
cjfa-38805	206	37	in	in	ADP
cjfa-38805	206	38	fast	fast	ADV
cjfa-38805	206	39	-	-	PUNCT
cjfa-38805	206	40	moving	move	VERB
cjfa-38805	206	41	consumer	consumer	NOUN
cjfa-38805	206	42	goods	good	NOUN
cjfa-38805	206	43	.	.	PUNCT
cjfa-38805	207	1	the	the	DET
cjfa-38805	207	2	findings	finding	NOUN
cjfa-38805	207	3	are	be	AUX
cjfa-38805	207	4	similar	similar	ADJ
cjfa-38805	207	5	to	to	ADP
cjfa-38805	207	6	the	the	DET
cjfa-38805	207	7	findings	finding	NOUN
cjfa-38805	207	8	of	of	ADP
cjfa-38805	207	9	kamau	kamau	PROPN
cjfa-38805	207	10	(	(	PUNCT
cjfa-38805	207	11	2015	2015	NUM
cjfa-38805	207	12	)	)	PUNCT
cjfa-38805	207	13	who	who	PRON
cjfa-38805	207	14	concluded	conclude	VERB
cjfa-38805	207	15	that	that	SCONJ
cjfa-38805	207	16	there	there	PRON
cjfa-38805	207	17	is	be	VERB
cjfa-38805	207	18	a	a	DET
cjfa-38805	207	19	high	high	ADJ
cjfa-38805	207	20	probability	probability	NOUN
cjfa-38805	207	21	of	of	ADP
cjfa-38805	207	22	creative	creative	ADJ
cjfa-38805	207	23	accounting	accounting	NOUN
cjfa-38805	207	24	happening	happen	VERB
cjfa-38805	207	25	among	among	ADP
cjfa-38805	207	26	listed	list	VERB
cjfa-38805	207	27	companies	company	NOUN
cjfa-38805	207	28	on	on	ADP
cjfa-38805	207	29	the	the	DET
cjfa-38805	207	30	nairobi	nairobi	PROPN
cjfa-38805	207	31	stock	stock	PROPN
cjfa-38805	207	32	exchange	exchange	PROPN
cjfa-38805	207	33	.	.	PUNCT
cjfa-38805	208	1	the	the	DET
cjfa-38805	208	2	findings	finding	NOUN
cjfa-38805	208	3	are	be	AUX
cjfa-38805	208	4	also	also	ADV
cjfa-38805	208	5	in	in	ADP
cjfa-38805	208	6	line	line	NOUN
cjfa-38805	208	7	with	with	ADP
cjfa-38805	208	8	those	those	PRON
cjfa-38805	208	9	of	of	ADP
cjfa-38805	208	10	effiok	effiok	NOUN
cjfa-38805	208	11	and	and	CCONJ
cjfa-38805	208	12	eton	eton	PROPN
cjfa-38805	208	13	(	(	PUNCT
cjfa-38805	208	14	2012	2012	NUM
cjfa-38805	208	15	)	)	PUNCT
cjfa-38805	208	16	and	and	CCONJ
cjfa-38805	208	17	osahon	osahon	ADJ
cjfa-38805	208	18	(	(	PUNCT
cjfa-38805	208	19	2012	2012	NUM
cjfa-38805	208	20	)	)	PUNCT
cjfa-38805	208	21	.	.	PUNCT
cjfa-38805	209	1	based	base	VERB
cjfa-38805	209	2	on	on	ADP
cjfa-38805	209	3	the	the	DET
cjfa-38805	209	4	findings	finding	NOUN
cjfa-38805	209	5	of	of	ADP
cjfa-38805	209	6	the	the	DET
cjfa-38805	209	7	study	study	NOUN
cjfa-38805	209	8	,	,	PUNCT
cjfa-38805	209	9	it	it	PRON
cjfa-38805	209	10	is	be	AUX
cjfa-38805	209	11	concluded	conclude	VERB
cjfa-38805	209	12	that	that	SCONJ
cjfa-38805	209	13	creative	creative	ADJ
cjfa-38805	209	14	accounting	accounting	NOUN
cjfa-38805	209	15	has	have	VERB
cjfa-38805	209	16	a	a	DET
cjfa-38805	209	17	significant	significant	ADJ
cjfa-38805	209	18	multi	multi	ADJ
cjfa-38805	209	19	-	-	ADJ
cjfa-38805	209	20	directional	directional	ADJ
cjfa-38805	209	21	impact	impact	NOUN
cjfa-38805	209	22	on	on	ADP
cjfa-38805	209	23	shareholders	shareholder	NOUN
cjfa-38805	209	24	’	'	PUNCT
cjfa-38805	209	25	wealth	wealth	NOUN
cjfa-38805	209	26	of	of	ADP
cjfa-38805	209	27	companies	company	NOUN
cjfa-38805	209	28	in	in	ADP
cjfa-38805	209	29	nigeria	nigeria	PROPN
cjfa-38805	209	30	.	.	PUNCT
cjfa-38805	210	1	this	this	PRON
cjfa-38805	210	2	multi	multi	ADJ
cjfa-38805	210	3	-	-	NOUN
cjfa-38805	210	4	direction	direction	NOUN
cjfa-38805	210	5	allows	allow	VERB
cjfa-38805	210	6	managers	manager	NOUN
cjfa-38805	210	7	achieve	achieve	VERB
cjfa-38805	210	8	their	their	PRON
cjfa-38805	210	9	desired	desire	VERB
cjfa-38805	210	10	results	result	NOUN
cjfa-38805	210	11	in	in	ADP
cjfa-38805	210	12	the	the	DET
cjfa-38805	210	13	reported	reported	ADJ
cjfa-38805	210	14	accounting	accounting	NOUN
cjfa-38805	210	15	statements	statement	NOUN
cjfa-38805	210	16	of	of	ADP
cjfa-38805	210	17	their	their	PRON
cjfa-38805	210	18	respective	respective	ADJ
cjfa-38805	210	19	companies	company	NOUN
cjfa-38805	210	20	.	.	PUNCT
cjfa-38805	211	1	this	this	PRON
cjfa-38805	211	2	is	be	AUX
cjfa-38805	211	3	such	such	ADJ
cjfa-38805	211	4	that	that	SCONJ
cjfa-38805	211	5	the	the	DET
cjfa-38805	211	6	discount	discount	NOUN
cjfa-38805	211	7	rates	rate	NOUN
cjfa-38805	211	8	for	for	ADP
cjfa-38805	211	9	valuing	value	VERB
cjfa-38805	211	10	assets	asset	NOUN
cjfa-38805	211	11	can	can	AUX
cjfa-38805	211	12	be	be	AUX
cjfa-38805	211	13	increased	increase	VERB
cjfa-38805	211	14	or	or	CCONJ
cjfa-38805	211	15	decreased	decrease	VERB
cjfa-38805	211	16	to	to	PART
cjfa-38805	211	17	see	see	VERB
cjfa-38805	211	18	desired	desire	VERB
cjfa-38805	211	19	results	result	NOUN
cjfa-38805	211	20	,	,	PUNCT
cjfa-38805	211	21	used	use	VERB
cjfa-38805	211	22	alongside	alongside	ADP
cjfa-38805	211	23	other	other	ADJ
cjfa-38805	211	24	variables	variable	NOUN
cjfa-38805	211	25	such	such	ADJ
cjfa-38805	211	26	as	as	ADP
cjfa-38805	211	27	the	the	DET
cjfa-38805	211	28	method	method	NOUN
cjfa-38805	211	29	of	of	ADP
cjfa-38805	211	30	valuing	value	VERB
cjfa-38805	211	31	the	the	DET
cjfa-38805	211	32	inventory	inventory	NOUN
cjfa-38805	211	33	,	,	PUNCT
cjfa-38805	211	34	to	to	PART
cjfa-38805	211	35	influence	influence	VERB
cjfa-38805	211	36	the	the	DET
cjfa-38805	211	37	gross	gross	ADJ
cjfa-38805	211	38	profit	profit	NOUN
cjfa-38805	211	39	.	.	PUNCT
cjfa-38805	212	1	also	also	ADV
cjfa-38805	212	2	,	,	PUNCT
cjfa-38805	212	3	depreciation	depreciation	NOUN
cjfa-38805	212	4	can	can	AUX
cjfa-38805	212	5	also	also	ADV
cjfa-38805	212	6	be	be	AUX
cjfa-38805	212	7	used	use	VERB
cjfa-38805	212	8	to	to	PART
cjfa-38805	212	9	influence	influence	VERB
cjfa-38805	212	10	the	the	DET
cjfa-38805	212	11	bottom	bottom	ADJ
cjfa-38805	212	12	line	line	NOUN
cjfa-38805	212	13	of	of	ADP
cjfa-38805	212	14	the	the	DET
cjfa-38805	212	15	company	company	NOUN
cjfa-38805	212	16	and	and	CCONJ
cjfa-38805	212	17	reducing	reduce	VERB
cjfa-38805	212	18	depreciation	depreciation	NOUN
cjfa-38805	212	19	by	by	ADP
cjfa-38805	212	20	changing	change	VERB
cjfa-38805	212	21	policies	policy	NOUN
cjfa-38805	212	22	can	can	AUX
cjfa-38805	212	23	lead	lead	VERB
cjfa-38805	212	24	to	to	ADP
cjfa-38805	212	25	increased	increase	VERB
cjfa-38805	212	26	profit	profit	NOUN
cjfa-38805	212	27	before	before	ADP
cjfa-38805	212	28	taxation	taxation	NOUN
cjfa-38805	212	29	.	.	PUNCT
cjfa-38805	213	1	further	further	ADJ
cjfa-38805	213	2	studies	study	NOUN
cjfa-38805	213	3	may	may	AUX
cjfa-38805	213	4	examine	examine	VERB
cjfa-38805	213	5	the	the	DET
cjfa-38805	213	6	effect	effect	NOUN
cjfa-38805	213	7	of	of	ADP
cjfa-38805	213	8	ifrs	ifrs	ADJ
cjfa-38805	213	9	adoption	adoption	NOUN
cjfa-38805	213	10	on	on	ADP
cjfa-38805	213	11	creative	creative	ADJ
cjfa-38805	213	12	accounting	accounting	NOUN
cjfa-38805	213	13	techniques	technique	NOUN
cjfa-38805	213	14	employed	employ	VERB
cjfa-38805	213	15	by	by	ADP
cjfa-38805	213	16	consumer	consumer	NOUN
cjfa-38805	213	17	goods	good	NOUN
cjfa-38805	213	18	companies	company	NOUN
cjfa-38805	213	19	in	in	ADP
cjfa-38805	213	20	nigeria	nigeria	PROPN
cjfa-38805	213	21	.	.	PUNCT
cjfa-38805	213	22	 	 	SPACE
cjfa-38805	214	1	references	reference	NOUN
cjfa-38805	214	2	adaramola	adaramola	PROPN
cjfa-38805	214	3	,	,	PUNCT
cjfa-38805	214	4	a.	a.	PROPN
cjfa-38805	214	5	,	,	PUNCT
cjfa-38805	214	6	&	&	CCONJ
cjfa-38805	214	7	atanda	atanda	PROPN
cjfa-38805	214	8	,	,	PUNCT
cjfa-38805	214	9	o.	o.	PROPN
cjfa-38805	214	10	(	(	PUNCT
cjfa-38805	214	11	2014	2014	NUM
cjfa-38805	214	12	)	)	PUNCT
cjfa-38805	214	13	.	.	PUNCT
cjfa-38805	215	1	the	the	DET
cjfa-38805	215	2	relationship	relationship	NOUN
cjfa-38805	215	3	between	between	ADP
cjfa-38805	215	4	financial	financial	ADJ
cjfa-38805	215	5	accounting	accounting	NOUN
cjfa-38805	215	6	,	,	PUNCT
cjfa-38805	215	7	auditing	auditing	NOUN
cjfa-38805	215	8	and	and	CCONJ
cjfa-38805	215	9	market	market	NOUN
cjfa-38805	215	10	values	value	NOUN
cjfa-38805	215	11	of	of	ADP
cjfa-38805	215	12	quoted	quote	VERB
cjfa-38805	215	13	firms	firm	NOUN
cjfa-38805	215	14	in	in	ADP
cjfa-38805	215	15	nigeria	nigeria	PROPN
cjfa-38805	215	16	.	.	PUNCT
cjfa-38805	216	1	global	global	ADJ
cjfa-38805	216	2	journal	journal	PROPN
cjfa-38805	216	3	of	of	ADP
cjfa-38805	216	4	contemporary	contemporary	ADJ
cjfa-38805	216	5	research	research	NOUN
cjfa-38805	216	6	in	in	ADP
cjfa-38805	216	7	accounting	accounting	NOUN
cjfa-38805	216	8	,	,	PUNCT
cjfa-38805	216	9	auditing	auditing	NOUN
cjfa-38805	216	10	and	and	CCONJ
cjfa-38805	216	11	business	business	NOUN
cjfa-38805	216	12	ethics	ethic	NOUN
cjfa-38805	216	13	,	,	PUNCT
cjfa-38805	216	14	1(1	1(1	NUM
cjfa-38805	216	15	)	)	PUNCT
cjfa-38805	216	16	,	,	PUNCT
cjfa-38805	216	17	22–39	22–39	PROPN
cjfa-38805	216	18	.	.	PUNCT
cjfa-38805	217	1	ajibolade	ajibolade	PROPN
cjfa-38805	217	2	,	,	PUNCT
cjfa-38805	217	3	s.	s.	PROPN
cjfa-38805	217	4	(	(	PUNCT
cjfa-38805	217	5	2008	2008	NUM
cjfa-38805	217	6	)	)	PUNCT
cjfa-38805	217	7	.	.	PUNCT
cjfa-38805	218	1	a	a	DET
cjfa-38805	218	2	survey	survey	NOUN
cjfa-38805	218	3	of	of	ADP
cjfa-38805	218	4	the	the	DET
cjfa-38805	218	5	perception	perception	NOUN
cjfa-38805	218	6	of	of	ADP
cjfa-38805	218	7	ethical	ethical	ADJ
cjfa-38805	218	8	behaviour	behaviour	NOUN
cjfa-38805	218	9	of	of	ADP
cjfa-38805	218	10	future	future	ADJ
cjfa-38805	218	11	nigerian	nigerian	ADJ
cjfa-38805	218	12	accounting	accounting	NOUN
cjfa-38805	218	13	professionals	professional	NOUN
cjfa-38805	218	14	.	.	PUNCT
cjfa-38805	219	1	nigerian	nigerian	ADJ
cjfa-38805	219	2	accountants	accountant	NOUN
cjfa-38805	219	3	,	,	PUNCT
cjfa-38805	219	4	41(3	41(3	NUM
cjfa-38805	219	5	)	)	PUNCT
cjfa-38805	219	6	,	,	PUNCT
cjfa-38805	219	7	54–59	54–59	NUM
cjfa-38805	219	8	.	.	PUNCT
cjfa-38805	220	1	akpanuko	akpanuko	PROPN
cjfa-38805	220	2	,	,	PUNCT
cjfa-38805	220	3	e.	e.	PROPN
cjfa-38805	220	4	,	,	PUNCT
cjfa-38805	220	5	&	&	CCONJ
cjfa-38805	220	6	umoren	umoren	PROPN
cjfa-38805	220	7	,	,	PUNCT
cjfa-38805	220	8	n.	n.	NOUN
cjfa-38805	220	9	(	(	PUNCT
cjfa-38805	220	10	2018	2018	NUM
cjfa-38805	220	11	)	)	PUNCT
cjfa-38805	220	12	.	.	PUNCT
cjfa-38805	221	1	the	the	DET
cjfa-38805	221	2	influence	influence	NOUN
cjfa-38805	221	3	of	of	ADP
cjfa-38805	221	4	creative	creative	ADJ
cjfa-38805	221	5	accounting	accounting	NOUN
cjfa-38805	221	6	on	on	ADP
cjfa-38805	221	7	the	the	DET
cjfa-38805	221	8	credibility	credibility	NOUN
cjfa-38805	221	9	of	of	ADP
cjfa-38805	221	10	accounting	accounting	NOUN
cjfa-38805	221	11	reports	report	NOUN
cjfa-38805	221	12	.	.	PUNCT
cjfa-38805	222	1	journal	journal	NOUN
cjfa-38805	222	2	of	of	ADP
cjfa-38805	222	3	financial	financial	ADJ
cjfa-38805	222	4	reporting	reporting	NOUN
cjfa-38805	222	5	and	and	CCONJ
cjfa-38805	222	6	accounting	accounting	NOUN
cjfa-38805	222	7	,	,	PUNCT
cjfa-38805	222	8	16(2	16(2	NUM
cjfa-38805	222	9	)	)	PUNCT
cjfa-38805	222	10	,	,	PUNCT
cjfa-38805	222	11	292–310	292–310	NUM
cjfa-38805	222	12	.	.	PUNCT
cjfa-38805	223	1	http://dx.doi.org/10.1108/jfra-08-2016-0064	http://dx.doi.org/10.1108/jfra-08-2016-0064	PROPN
cjfa-38805	223	2	.	.	PUNCT
cjfa-38805	223	3	bakre	bakre	NOUN
cjfa-38805	223	4	,	,	PUNCT
cjfa-38805	223	5	o.	o.	INTJ
cjfa-38805	223	6	(	(	PUNCT
cjfa-38805	223	7	2007	2007	NUM
cjfa-38805	223	8	)	)	PUNCT
cjfa-38805	223	9	.	.	PUNCT
cjfa-38805	224	1	the	the	DET
cjfa-38805	224	2	unethical	unethical	ADJ
cjfa-38805	224	3	practices	practice	NOUN
cjfa-38805	224	4	of	of	ADP
cjfa-38805	224	5	accountants	accountant	NOUN
cjfa-38805	224	6	and	and	CCONJ
cjfa-38805	224	7	auditors	auditor	NOUN
cjfa-38805	224	8	and	and	CCONJ
cjfa-38805	224	9	the	the	DET
cjfa-38805	224	10	compromising	compromise	VERB
cjfa-38805	224	11	stance	stance	NOUN
cjfa-38805	224	12	of	of	ADP
cjfa-38805	224	13	professional	professional	ADJ
cjfa-38805	224	14	bodies	body	NOUN
cjfa-38805	224	15	in	in	ADP
cjfa-38805	224	16	the	the	DET
cjfa-38805	224	17	corporate	corporate	ADJ
cjfa-38805	224	18	world	world	NOUN
cjfa-38805	224	19	:	:	PUNCT
cjfa-38805	224	20	evidence	evidence	NOUN
cjfa-38805	224	21	from	from	ADP
cjfa-38805	224	22	corporate	corporate	ADJ
cjfa-38805	224	23	nigeria	nigeria	PROPN
cjfa-38805	224	24	.	.	PUNCT
cjfa-38805	225	1	accounting	accounting	PROPN
cjfa-38805	225	2	forum	forum	PROPN
cjfa-38805	225	3	,	,	PUNCT
cjfa-38805	225	4	31(3	31(3	NUM
cjfa-38805	225	5	)	)	PUNCT
cjfa-38805	225	6	,	,	PUNCT
cjfa-38805	225	7	277–303	277–303	NUM
cjfa-38805	225	8	.	.	PUNCT
cjfa-38805	226	1	http://dx.doi.org/10.1016/j.accfor.2007.06.001	http://dx.doi.org/10.1016/j.accfor.2007.06.001	PROPN
cjfa-38805	226	2	.	.	PUNCT
cjfa-38805	226	3	balaciu	balaciu	PROPN
cjfa-38805	226	4	,	,	PUNCT
cjfa-38805	226	5	v.	v.	PROPN
cjfa-38805	226	6	,	,	PUNCT
cjfa-38805	226	7	&	&	CCONJ
cjfa-38805	226	8	vladu	vladu	NOUN
cjfa-38805	226	9	,	,	PUNCT
cjfa-38805	226	10	a.	a.	NOUN
cjfa-38805	226	11	(	(	PUNCT
cjfa-38805	226	12	2009	2009	NUM
cjfa-38805	226	13	)	)	PUNCT
cjfa-38805	226	14	.	.	PUNCT
cjfa-38805	227	1	a	a	DET
cjfa-38805	227	2	brief	brief	ADJ
cjfa-38805	227	3	review	review	NOUN
cjfa-38805	227	4	of	of	ADP
cjfa-38805	227	5	creative	creative	ADJ
cjfa-38805	227	6	accounting	accounting	NOUN
cjfa-38805	227	7	literature	literature	NOUN
cjfa-38805	227	8	and	and	CCONJ
cjfa-38805	227	9	its	its	PRON
cjfa-38805	227	10	consequences	consequence	NOUN
cjfa-38805	227	11	in	in	ADP
cjfa-38805	227	12	practice	practice	NOUN
cjfa-38805	227	13	.	.	PUNCT
cjfa-38805	228	1	annales	annale	NOUN
cjfa-38805	228	2	universitatis	universitatis	PROPN
cjfa-38805	228	3	apulensis	apulensis	NOUN
cjfa-38805	228	4	series	series	NOUN
cjfa-38805	228	5	oeconomica	oeconomica	PROPN
cjfa-38805	228	6	,	,	PUNCT
cjfa-38805	228	7	11(1	11(1	NUM
cjfa-38805	228	8	)	)	PUNCT
cjfa-38805	228	9	,	,	PUNCT
cjfa-38805	228	10	170–182	170–182	NUM
cjfa-38805	228	11	.	.	PUNCT
cjfa-38805	229	1	creative	creative	ADJ
cjfa-38805	229	2	accounting	accounting	NOUN
cjfa-38805	229	3	and	and	CCONJ
cjfa-38805	229	4	shareholders	shareholder	NOUN
cjfa-38805	229	5	wealth	wealth	NOUN
cjfa-38805	229	6	maximization	maximization	NOUN
cjfa-38805	229	7	…	…	PUNCT
cjfa-38805	229	8	65	65	NUM
cjfa-38805	229	9	bankole	bankole	NOUN
cjfa-38805	229	10	,	,	PUNCT
cjfa-38805	229	11	k.o	k.o	PROPN
cjfa-38805	229	12	.	.	PROPN
cjfa-38805	229	13	,	,	PUNCT
cjfa-38805	229	14	ukolobi	ukolobi	PROPN
cjfa-38805	229	15	,	,	PUNCT
cjfa-38805	229	16	i.o	i.o	PROPN
cjfa-38805	229	17	.	.	PROPN
cjfa-38805	229	18	,	,	PUNCT
cjfa-38805	229	19	&	&	CCONJ
cjfa-38805	229	20	mcdubus	mcdubus	PROPN
cjfa-38805	229	21	,	,	PUNCT
cjfa-38805	229	22	o.f	o.f	PROPN
cjfa-38805	229	23	.	.	PROPN
cjfa-38805	229	24	(	(	PUNCT
cjfa-38805	229	25	2018	2018	NUM
cjfa-38805	229	26	)	)	PUNCT
cjfa-38805	229	27	.	.	PUNCT
cjfa-38805	230	1	creative	creative	ADJ
cjfa-38805	230	2	accounting	accounting	NOUN
cjfa-38805	230	3	practices	practice	NOUN
cjfa-38805	230	4	and	and	CCONJ
cjfa-38805	230	5	shareholders	shareholder	NOUN
cjfa-38805	230	6	’	'	PUNCT
cjfa-38805	230	7	wealth	wealth	NOUN
cjfa-38805	230	8	.	.	PUNCT
cjfa-38805	231	1	accounting	accounting	NOUN
cjfa-38805	231	2	and	and	CCONJ
cjfa-38805	231	3	taxation	taxation	NOUN
cjfa-38805	231	4	review	review	NOUN
cjfa-38805	231	5	,	,	PUNCT
cjfa-38805	231	6	2(4	2(4	NUM
cjfa-38805	231	7	)	)	PUNCT
cjfa-38805	231	8	,	,	PUNCT
cjfa-38805	231	9	58–74	58–74	NUM
cjfa-38805	231	10	.	.	PUNCT
cjfa-38805	232	1	bhasin	bhasin	PROPN
cjfa-38805	232	2	,	,	PUNCT
cjfa-38805	232	3	m.	m.	NOUN
cjfa-38805	232	4	(	(	PUNCT
cjfa-38805	232	5	2015	2015	NUM
cjfa-38805	232	6	)	)	PUNCT
cjfa-38805	232	7	.	.	PUNCT
cjfa-38805	233	1	creative	creative	ADJ
cjfa-38805	233	2	accounting	accounting	NOUN
cjfa-38805	233	3	practices	practice	NOUN
cjfa-38805	233	4	in	in	ADP
cjfa-38805	233	5	the	the	DET
cjfa-38805	233	6	indian	indian	ADJ
cjfa-38805	233	7	corporate	corporate	ADJ
cjfa-38805	233	8	sector	sector	NOUN
cjfa-38805	233	9	:	:	PUNCT
cjfa-38805	233	10	an	an	DET
cjfa-38805	233	11	empirical	empirical	ADJ
cjfa-38805	233	12	study	study	NOUN
cjfa-38805	233	13	.	.	PUNCT
cjfa-38805	234	1	international	international	ADJ
cjfa-38805	234	2	journal	journal	PROPN
cjfa-38805	234	3	of	of	ADP
cjfa-38805	234	4	management	management	NOUN
cjfa-38805	234	5	sciences	sciences	PROPN
cjfa-38805	234	6	and	and	CCONJ
cjfa-38805	234	7	business	business	NOUN
cjfa-38805	234	8	research	research	NOUN
cjfa-38805	234	9	,	,	PUNCT
cjfa-38805	234	10	4(10	4(10	NUM
cjfa-38805	234	11	)	)	PUNCT
cjfa-38805	234	12	,	,	PUNCT
cjfa-38805	234	13	35–52	35–52	NUM
cjfa-38805	234	14	.	.	PUNCT
cjfa-38805	235	1	bhasin	bhasin	PROPN
cjfa-38805	235	2	,	,	PUNCT
cjfa-38805	235	3	m.	m.	NOUN
cjfa-38805	235	4	(	(	PUNCT
cjfa-38805	235	5	2016	2016	NUM
cjfa-38805	235	6	)	)	PUNCT
cjfa-38805	235	7	.	.	PUNCT
cjfa-38805	236	1	survey	survey	NOUN
cjfa-38805	236	2	of	of	ADP
cjfa-38805	236	3	creative	creative	ADJ
cjfa-38805	236	4	accounting	accounting	NOUN
cjfa-38805	236	5	practices	practice	NOUN
cjfa-38805	236	6	:	:	PUNCT
cjfa-38805	236	7	an	an	DET
cjfa-38805	236	8	exploratory	exploratory	ADJ
cjfa-38805	236	9	study	study	NOUN
cjfa-38805	236	10	of	of	ADP
cjfa-38805	236	11	an	an	DET
cjfa-38805	236	12	asian	asian	ADJ
cjfa-38805	236	13	market	market	NOUN
cjfa-38805	236	14	.	.	PUNCT
cjfa-38805	237	1	international	international	ADJ
cjfa-38805	237	2	journal	journal	PROPN
cjfa-38805	237	3	of	of	ADP
cjfa-38805	237	4	management	management	NOUN
cjfa-38805	237	5	and	and	CCONJ
cjfa-38805	237	6	social	social	ADJ
cjfa-38805	237	7	sciences	science	NOUN
cjfa-38805	237	8	research	research	NOUN
cjfa-38805	237	9	,	,	PUNCT
cjfa-38805	237	10	5(9	5(9	NUM
cjfa-38805	237	11	)	)	PUNCT
cjfa-38805	237	12	,	,	PUNCT
cjfa-38805	237	13	29–41	29–41	X
cjfa-38805	237	14	.	.	PUNCT
cjfa-38805	238	1	branka	branka	PROPN
cjfa-38805	238	2	,	,	PUNCT
cjfa-38805	238	3	r.	r.	PROPN
cjfa-38805	238	4	,	,	PUNCT
cjfa-38805	238	5	ivana	ivana	PROPN
cjfa-38805	238	6	,	,	PUNCT
cjfa-38805	238	7	k.	k.	PROPN
cjfa-38805	238	8	,	,	PUNCT
cjfa-38805	238	9	&	&	CCONJ
cjfa-38805	238	10	ivo	ivo	PROPN
cjfa-38805	238	11	,	,	PUNCT
cjfa-38805	238	12	m.	m.	NOUN
cjfa-38805	238	13	(	(	PUNCT
cjfa-38805	238	14	2018	2018	NUM
cjfa-38805	238	15	)	)	PUNCT
cjfa-38805	238	16	.	.	PUNCT
cjfa-38805	239	1	creative	creative	ADJ
cjfa-38805	239	2	accounting	accounting	NOUN
cjfa-38805	239	3	-	-	PUNCT
cjfa-38805	239	4	motives	motive	NOUN
cjfa-38805	239	5	,	,	PUNCT
cjfa-38805	239	6	techniques	technique	NOUN
cjfa-38805	239	7	and	and	CCONJ
cjfa-38805	239	8	possibilities	possibility	NOUN
cjfa-38805	239	9	of	of	ADP
cjfa-38805	239	10	prevention	prevention	NOUN
cjfa-38805	239	11	.	.	PUNCT
cjfa-38805	240	1	ekonomski	ekonomski	PROPN
cjfa-38805	240	2	vjesnik	vjesnik	PROPN
cjfa-38805	240	3	,	,	PUNCT
cjfa-38805	240	4	31(1	31(1	NUM
cjfa-38805	240	5	)	)	PUNCT
cjfa-38805	240	6	,	,	PUNCT
cjfa-38805	240	7	193–199	193–199	NUM
cjfa-38805	240	8	.	.	PUNCT
cjfa-38805	240	9	davidson	davidson	PROPN
cjfa-38805	240	10	,	,	PUNCT
cjfa-38805	240	11	j.	j.	PROPN
cjfa-38805	240	12	(	(	PUNCT
cjfa-38805	240	13	2002	2002	NUM
cjfa-38805	240	14	)	)	PUNCT
cjfa-38805	240	15	.	.	PUNCT
cjfa-38805	241	1	communication	communication	NOUN
cjfa-38805	241	2	and	and	CCONJ
cjfa-38805	241	3	anitithesis	anitithesis	NOUN
cjfa-38805	241	4	in	in	ADP
cjfa-38805	241	5	corporate	corporate	ADJ
cjfa-38805	241	6	annual	annual	ADJ
cjfa-38805	241	7	reports	report	NOUN
cjfa-38805	241	8	:	:	PUNCT
cjfa-38805	241	9	a	a	DET
cjfa-38805	241	10	research	research	NOUN
cjfa-38805	241	11	note	note	NOUN
cjfa-38805	241	12	.	.	PUNCT
cjfa-38805	242	1	economics	economic	NOUN
cjfa-38805	242	2	and	and	CCONJ
cjfa-38805	242	3	finance	finance	NOUN
cjfa-38805	242	4	discussion	discussion	NOUN
cjfa-38805	242	5	papers	paper	NOUN
cjfa-38805	242	6	brunel	brunel	PROPN
cjfa-38805	242	7	university	university	PROPN
cjfa-38805	242	8	,	,	PUNCT
cjfa-38805	242	9	02	02	NUM
cjfa-38805	242	10	-	-	SYM
cjfa-38805	242	11	13	13	NUM
cjfa-38805	242	12	.	.	PUNCT
cjfa-38805	243	1	effiok	effiok	NOUN
cjfa-38805	243	2	,	,	PUNCT
cjfa-38805	243	3	s.	s.	PROPN
cjfa-38805	243	4	,	,	PUNCT
cjfa-38805	243	5	&	&	CCONJ
cjfa-38805	243	6	eton	eton	PROPN
cjfa-38805	243	7	,	,	PUNCT
cjfa-38805	243	8	o.	o.	PROPN
cjfa-38805	243	9	(	(	PUNCT
cjfa-38805	243	10	2012	2012	NUM
cjfa-38805	243	11	)	)	PUNCT
cjfa-38805	243	12	.	.	PUNCT
cjfa-38805	244	1	creative	creative	ADJ
cjfa-38805	244	2	accounting	accounting	NOUN
cjfa-38805	244	3	and	and	CCONJ
cjfa-38805	244	4	mangerial	mangerial	ADJ
cjfa-38805	244	5	decision	decision	NOUN
cjfa-38805	244	6	on	on	ADP
cjfa-38805	244	7	selected	select	VERB
cjfa-38805	244	8	financial	financial	ADJ
cjfa-38805	244	9	institutions	institution	NOUN
cjfa-38805	244	10	in	in	ADP
cjfa-38805	244	11	nigeria	nigeria	PROPN
cjfa-38805	244	12	.	.	PUNCT
cjfa-38805	245	1	international	international	ADJ
cjfa-38805	245	2	journal	journal	PROPN
cjfa-38805	245	3	of	of	ADP
cjfa-38805	245	4	business	business	NOUN
cjfa-38805	245	5	research	research	NOUN
cjfa-38805	245	6	and	and	CCONJ
cjfa-38805	245	7	management	management	NOUN
cjfa-38805	245	8	,	,	PUNCT
cjfa-38805	245	9	3(1	3(1	NUM
cjfa-38805	245	10	)	)	PUNCT
cjfa-38805	245	11	,	,	PUNCT
cjfa-38805	245	12	35–47	35–47	NUM
cjfa-38805	245	13	.	.	PUNCT
cjfa-38805	246	1	fagbemi	fagbemi	PROPN
cjfa-38805	246	2	,	,	PUNCT
cjfa-38805	246	3	t.o	t.o	PROPN
cjfa-38805	246	4	.	.	PROPN
cjfa-38805	246	5	,	,	PUNCT
cjfa-38805	246	6	abogun	abogun	PROPN
cjfa-38805	246	7	,	,	PUNCT
cjfa-38805	246	8	s.	s.	PROPN
cjfa-38805	246	9	,	,	PUNCT
cjfa-38805	246	10	&	&	CCONJ
cjfa-38805	246	11	salam	salam	PROPN
cjfa-38805	246	12	,	,	PUNCT
cjfa-38805	246	13	m.	m.	NOUN
cjfa-38805	246	14	(	(	PUNCT
cjfa-38805	246	15	2013	2013	NUM
cjfa-38805	246	16	)	)	PUNCT
cjfa-38805	246	17	.	.	PUNCT
cjfa-38805	247	1	the	the	DET
cjfa-38805	247	2	influence	influence	NOUN
cjfa-38805	247	3	of	of	ADP
cjfa-38805	247	4	corporate	corporate	ADJ
cjfa-38805	247	5	governance	governance	NOUN
cjfa-38805	247	6	on	on	ADP
cjfa-38805	247	7	creative	creative	ADJ
cjfa-38805	247	8	accounting	accounting	NOUN
cjfa-38805	247	9	practices	practice	NOUN
cjfa-38805	247	10	in	in	ADP
cjfa-38805	247	11	nigeria	nigeria	PROPN
cjfa-38805	247	12	.	.	PUNCT
cjfa-38805	248	1	advances	advance	NOUN
cjfa-38805	248	2	in	in	ADP
cjfa-38805	248	3	management	management	NOUN
cjfa-38805	248	4	(	(	PUNCT
cjfa-38805	248	5	a	a	DET
cjfa-38805	248	6	journal	journal	NOUN
cjfa-38805	248	7	of	of	ADP
cjfa-38805	248	8	the	the	DET
cjfa-38805	248	9	department	department	PROPN
cjfa-38805	248	10	of	of	ADP
cjfa-38805	248	11	business	business	PROPN
cjfa-38805	248	12	administartion	administartion	PROPN
cjfa-38805	248	13	,	,	PUNCT
cjfa-38805	248	14	university	university	NOUN
cjfa-38805	248	15	of	of	ADP
cjfa-38805	248	16	ilorin	ilorin	NOUN
cjfa-38805	248	17	)	)	PUNCT
cjfa-38805	248	18	,	,	PUNCT
cjfa-38805	248	19	11(1	11(1	NUM
cjfa-38805	248	20	)	)	PUNCT
cjfa-38805	248	21	,	,	PUNCT
cjfa-38805	248	22	1–20	1–20	PROPN
cjfa-38805	248	23	.	.	PUNCT
cjfa-38805	248	24	fizza	fizza	PROPN
cjfa-38805	248	25	,	,	PUNCT
cjfa-38805	248	26	t.	t.	PROPN
cjfa-38805	248	27	,	,	PUNCT
cjfa-38805	248	28	&	&	CCONJ
cjfa-38805	248	29	malik	malik	PROPN
cjfa-38805	248	30	,	,	PUNCT
cjfa-38805	248	31	q.a	q.a	PROPN
cjfa-38805	248	32	.	.	PROPN
cjfa-38805	248	33	(	(	PUNCT
cjfa-38805	248	34	2015	2015	NUM
cjfa-38805	248	35	)	)	PUNCT
cjfa-38805	248	36	.	.	PUNCT
cjfa-38805	249	1	creative	creative	ADJ
cjfa-38805	249	2	accounting	accounting	NOUN
cjfa-38805	249	3	and	and	CCONJ
cjfa-38805	249	4	financial	financial	ADJ
cjfa-38805	249	5	reporting	reporting	NOUN
cjfa-38805	249	6	:	:	PUNCT
cjfa-38805	249	7	model	model	NOUN
cjfa-38805	249	8	development	development	NOUN
cjfa-38805	249	9	and	and	CCONJ
cjfa-38805	249	10	empirical	empirical	ADJ
cjfa-38805	249	11	testing	testing	NOUN
cjfa-38805	249	12	.	.	PUNCT
cjfa-38805	250	1	international	international	ADJ
cjfa-38805	250	2	journal	journal	PROPN
cjfa-38805	250	3	of	of	ADP
cjfa-38805	250	4	economics	economic	NOUN
cjfa-38805	250	5	and	and	CCONJ
cjfa-38805	250	6	financial	financial	ADJ
cjfa-38805	250	7	issues	issue	NOUN
cjfa-38805	250	8	,	,	PUNCT
cjfa-38805	250	9	5(2	5(2	NUM
cjfa-38805	250	10	)	)	PUNCT
cjfa-38805	250	11	,	,	PUNCT
cjfa-38805	250	12	544–551	544–551	NUM
cjfa-38805	250	13	.	.	PUNCT
cjfa-38805	251	1	iasb	iasb	PROPN
cjfa-38805	251	2	(	(	PUNCT
cjfa-38805	251	3	2018	2018	NUM
cjfa-38805	251	4	)	)	PUNCT
cjfa-38805	251	5	.	.	PUNCT
cjfa-38805	252	1	international	international	ADJ
cjfa-38805	252	2	accounting	accounting	NOUN
cjfa-38805	252	3	standards	standard	NOUN
cjfa-38805	252	4	,	,	PUNCT
cjfa-38805	252	5	iasb	iasb	NOUN
cjfa-38805	252	6	,	,	PUNCT
cjfa-38805	252	7	london	london	PROPN
cjfa-38805	252	8	.	.	PUNCT
cjfa-38805	253	1	kamau	kamau	PROPN
cjfa-38805	253	2	,	,	PUNCT
cjfa-38805	253	3	a.	a.	NOUN
cjfa-38805	253	4	(	(	PUNCT
cjfa-38805	253	5	2015	2015	NUM
cjfa-38805	253	6	)	)	PUNCT
cjfa-38805	253	7	.	.	PUNCT
cjfa-38805	254	1	creative	creative	ADJ
cjfa-38805	254	2	accounting	accounting	NOUN
cjfa-38805	254	3	among	among	ADP
cjfa-38805	254	4	corporations	corporation	NOUN
cjfa-38805	254	5	listed	list	VERB
cjfa-38805	254	6	in	in	ADP
cjfa-38805	254	7	nairobi	nairobi	PROPN
cjfa-38805	254	8	stock	stock	PROPN
cjfa-38805	254	9	exchange	exchange	PROPN
cjfa-38805	254	10	:	:	PUNCT
cjfa-38805	254	11	sector	sector	NOUN
cjfa-38805	254	12	analysis	analysis	NOUN
cjfa-38805	254	13	.	.	PUNCT
cjfa-38805	255	1	the	the	DET
cjfa-38805	255	2	international	international	ADJ
cjfa-38805	255	3	journal	journal	NOUN
cjfa-38805	255	4	of	of	ADP
cjfa-38805	255	5	business	business	NOUN
cjfa-38805	255	6	and	and	CCONJ
cjfa-38805	255	7	management	management	NOUN
cjfa-38805	255	8	,	,	PUNCT
cjfa-38805	255	9	4(1	4(1	NOUN
cjfa-38805	255	10	)	)	PUNCT
cjfa-38805	255	11	,	,	PUNCT
cjfa-38805	255	12	161–168	161–168	NUM
cjfa-38805	255	13	.	.	PUNCT
cjfa-38805	256	1	kamau	kamau	PROPN
cjfa-38805	256	2	,	,	PUNCT
cjfa-38805	256	3	a.	a.	NOUN
cjfa-38805	256	4	,	,	PUNCT
cjfa-38805	256	5	mutiso	mutiso	NOUN
cjfa-38805	256	6	,	,	PUNCT
cjfa-38805	256	7	n.	n.	NOUN
cjfa-38805	256	8	,	,	PUNCT
cjfa-38805	256	9	&	&	CCONJ
cjfa-38805	256	10	ngui	ngui	PROPN
cjfa-38805	256	11	,	,	PUNCT
cjfa-38805	256	12	m.	m.	NOUN
cjfa-38805	256	13	(	(	PUNCT
cjfa-38805	256	14	2012	2012	NUM
cjfa-38805	256	15	)	)	PUNCT
cjfa-38805	256	16	.	.	PUNCT
cjfa-38805	257	1	tax	tax	NOUN
cjfa-38805	257	2	avoidance	avoidance	NOUN
cjfa-38805	257	3	and	and	CCONJ
cjfa-38805	257	4	evasion	evasion	NOUN
cjfa-38805	257	5	as	as	ADP
cjfa-38805	257	6	a	a	DET
cjfa-38805	257	7	factor	factor	NOUN
cjfa-38805	257	8	influencing	influence	VERB
cjfa-38805	257	9	creative	creative	ADJ
cjfa-38805	257	10	accounting	accounting	NOUN
cjfa-38805	257	11	practices	practice	NOUN
cjfa-38805	257	12	among	among	ADP
cjfa-38805	257	13	companies	company	NOUN
cjfa-38805	257	14	in	in	ADP
cjfa-38805	257	15	kenya	kenya	PROPN
cjfa-38805	257	16	.	.	PUNCT
cjfa-38805	258	1	journal	journal	PROPN
cjfa-38805	258	2	of	of	ADP
cjfa-38805	258	3	business	business	NOUN
cjfa-38805	258	4	studies	study	NOUN
cjfa-38805	258	5	,	,	PUNCT
cjfa-38805	258	6	4(2	4(2	NUM
cjfa-38805	258	7	)	)	PUNCT
cjfa-38805	258	8	,	,	PUNCT
cjfa-38805	258	9	77–84	77–84	PROPN
cjfa-38805	258	10	.	.	PUNCT
cjfa-38805	259	1	leyira	leyira	PROPN
cjfa-38805	259	2	,	,	PUNCT
cjfa-38805	259	3	c.m	c.m	PROPN
cjfa-38805	259	4	.	.	PROPN
cjfa-38805	259	5	,	,	PUNCT
cjfa-38805	259	6	&	&	CCONJ
cjfa-38805	259	7	okeoma	okeoma	PROPN
cjfa-38805	259	8	,	,	PUNCT
cjfa-38805	259	9	e.c	e.c	PROPN
cjfa-38805	259	10	.	.	PROPN
cjfa-38805	259	11	(	(	PUNCT
cjfa-38805	259	12	2014	2014	NUM
cjfa-38805	259	13	)	)	PUNCT
cjfa-38805	259	14	.	.	PUNCT
cjfa-38805	260	1	the	the	DET
cjfa-38805	260	2	impact	impact	NOUN
cjfa-38805	260	3	of	of	ADP
cjfa-38805	260	4	creative	creative	ADJ
cjfa-38805	260	5	accounting	accounting	NOUN
cjfa-38805	260	6	on	on	ADP
cjfa-38805	260	7	organizational	organizational	ADJ
cjfa-38805	260	8	effectiveness	effectiveness	NOUN
cjfa-38805	260	9	:	:	PUNCT
cjfa-38805	260	10	a	a	DET
cjfa-38805	260	11	study	study	NOUN
cjfa-38805	260	12	of	of	ADP
cjfa-38805	260	13	manufacturing	manufacturing	NOUN
cjfa-38805	260	14	firms	firm	NOUN
cjfa-38805	260	15	in	in	ADP
cjfa-38805	260	16	nigeria	nigeria	PROPN
cjfa-38805	260	17	.	.	PUNCT
cjfa-38805	261	1	british	british	PROPN
cjfa-38805	261	2	journal	journal	PROPN
cjfa-38805	261	3	of	of	ADP
cjfa-38805	261	4	economics	economic	NOUN
cjfa-38805	261	5	,	,	PUNCT
cjfa-38805	261	6	management	management	NOUN
cjfa-38805	261	7	and	and	CCONJ
cjfa-38805	261	8	trade	trade	NOUN
cjfa-38805	261	9	,	,	PUNCT
cjfa-38805	261	10	2107–2122	2107–2122	NUM
cjfa-38805	261	11	.	.	PUNCT
cjfa-38805	262	1	http://dx.doi.org/10.9734/bjemt/2014/7736	http://dx.doi.org/10.9734/bjemt/2014/7736	PROPN
cjfa-38805	262	2	.	.	PUNCT
cjfa-38805	262	3	majanga	majanga	PROPN
cjfa-38805	262	4	,	,	PUNCT
cjfa-38805	262	5	b.	b.	PROPN
cjfa-38805	262	6	(	(	PUNCT
cjfa-38805	262	7	2015	2015	NUM
cjfa-38805	262	8	)	)	PUNCT
cjfa-38805	262	9	.	.	PUNCT
cjfa-38805	263	1	the	the	DET
cjfa-38805	263	2	dividend	dividend	NOUN
cjfa-38805	263	3	effect	effect	NOUN
cjfa-38805	263	4	on	on	ADP
cjfa-38805	263	5	stock	stock	NOUN
cjfa-38805	263	6	price	price	NOUN
cjfa-38805	263	7	-	-	PUNCT
cjfa-38805	263	8	an	an	DET
cjfa-38805	263	9	empirical	empirical	ADJ
cjfa-38805	263	10	analysis	analysis	NOUN
cjfa-38805	263	11	of	of	ADP
cjfa-38805	263	12	malawi	malawi	PROPN
cjfa-38805	263	13	listed	list	VERB
cjfa-38805	263	14	companies	company	NOUN
cjfa-38805	263	15	.	.	PUNCT
cjfa-38805	264	1	accounting	accounting	NOUN
cjfa-38805	264	2	and	and	CCONJ
cjfa-38805	264	3	finance	finance	NOUN
cjfa-38805	264	4	research	research	NOUN
cjfa-38805	264	5	,	,	PUNCT
cjfa-38805	264	6	4(3	4(3	NUM
cjfa-38805	264	7	)	)	PUNCT
cjfa-38805	264	8	,	,	PUNCT
cjfa-38805	265	1	99–105	99–105	NUM
cjfa-38805	265	2	.	.	PUNCT
cjfa-38805	265	3	http://dx.doi	http://dx.doi	NOUN
cjfa-38805	265	4	.	.	PUNCT
cjfa-38805	266	1	org/10.5430	org/10.5430	PROPN
cjfa-38805	266	2	/	/	SYM
cjfa-38805	266	3	afr.v4n3p99	afr.v4n3p99	PROPN
cjfa-38805	266	4	.	.	PUNCT
cjfa-38805	267	1	mpinda	mpinda	PROPN
cjfa-38805	267	2	,	,	PUNCT
cjfa-38805	267	3	m.	m.	NOUN
cjfa-38805	267	4	(	(	PUNCT
cjfa-38805	267	5	2013	2013	NUM
cjfa-38805	267	6	)	)	PUNCT
cjfa-38805	267	7	.	.	PUNCT
cjfa-38805	268	1	the	the	DET
cjfa-38805	268	2	impact	impact	NOUN
cjfa-38805	268	3	of	of	ADP
cjfa-38805	268	4	dividend	dividend	NOUN
cjfa-38805	268	5	payments	payment	NOUN
cjfa-38805	268	6	on	on	ADP
cjfa-38805	268	7	shareholders	shareholder	NOUN
cjfa-38805	268	8	’	'	PUNCT
cjfa-38805	268	9	wealth	wealth	NOUN
cjfa-38805	268	10	:	:	PUNCT
cjfa-38805	268	11	evidence	evidence	NOUN
cjfa-38805	268	12	from	from	ADP
cjfa-38805	268	13	the	the	DET
cjfa-38805	268	14	vector	vector	NOUN
cjfa-38805	268	15	error	error	NOUN
cjfa-38805	268	16	correction	correction	NOUN
cjfa-38805	268	17	model	model	NOUN
cjfa-38805	268	18	.	.	PUNCT
cjfa-38805	269	1	international	international	ADJ
cjfa-38805	269	2	business	business	NOUN
cjfa-38805	269	3	and	and	CCONJ
cjfa-38805	269	4	economics	economic	NOUN
cjfa-38805	269	5	research	research	NOUN
cjfa-38805	269	6	,	,	PUNCT
cjfa-38805	269	7	12(11	12(11	NUM
cjfa-38805	269	8	)	)	PUNCT
cjfa-38805	269	9	,	,	PUNCT
cjfa-38805	269	10	1451–1466	1451–1466	NUM
cjfa-38805	269	11	.	.	PUNCT
cjfa-38805	270	1	http://dx.doi.org/10.19030/iber.v12i11.8182	http://dx.doi.org/10.19030/iber.v12i11.8182	PROPN
cjfa-38805	270	2	.	.	PROPN
cjfa-38805	270	3	norri	norri	PROPN
cjfa-38805	270	4	,	,	PUNCT
cjfa-38805	270	5	m.	m.	NOUN
cjfa-38805	270	6	(	(	PUNCT
cjfa-38805	270	7	2013	2013	NUM
cjfa-38805	270	8	)	)	PUNCT
cjfa-38805	270	9	.	.	PUNCT
cjfa-38805	271	1	the	the	DET
cjfa-38805	271	2	challenges	challenge	NOUN
cjfa-38805	271	3	of	of	ADP
cjfa-38805	271	4	accounts	account	NOUN
cjfa-38805	271	5	controller	controller	NOUN
cjfa-38805	271	6	for	for	ADP
cjfa-38805	271	7	creative	creative	ADJ
cjfa-38805	271	8	accounting	accounting	NOUN
cjfa-38805	271	9	techniques	technique	NOUN
cjfa-38805	271	10	.	.	PUNCT
cjfa-38805	272	1	the	the	DET
cjfa-38805	272	2	journal	journal	PROPN
cjfa-38805	272	3	of	of	ADP
cjfa-38805	272	4	administration	administration	NOUN
cjfa-38805	272	5	and	and	CCONJ
cjfa-38805	272	6	economics	economic	NOUN
cjfa-38805	272	7	,	,	PUNCT
cjfa-38805	272	8	7(2	7(2	NUM
cjfa-38805	272	9	)	)	PUNCT
cjfa-38805	272	10	,	,	PUNCT
cjfa-38805	272	11	189–202	189–202	NUM
cjfa-38805	272	12	.	.	PUNCT
cjfa-38805	273	1	nyabuti	nyabuti	PROPN
cjfa-38805	273	2	,	,	PUNCT
cjfa-38805	273	3	v.	v.	ADV
cjfa-38805	273	4	,	,	PUNCT
cjfa-38805	273	5	memba	memba	NOUN
cjfa-38805	273	6	,	,	PUNCT
cjfa-38805	273	7	f.	f.	PROPN
cjfa-38805	273	8	,	,	PUNCT
cjfa-38805	273	9	&	&	CCONJ
cjfa-38805	273	10	chege	chege	PROPN
cjfa-38805	273	11	,	,	PUNCT
cjfa-38805	273	12	c.	c.	PROPN
cjfa-38805	273	13	(	(	PUNCT
cjfa-38805	273	14	2016	2016	NUM
cjfa-38805	273	15	)	)	PUNCT
cjfa-38805	273	16	.	.	PUNCT
cjfa-38805	274	1	influence	influence	NOUN
cjfa-38805	274	2	of	of	ADP
cjfa-38805	274	3	creative	creative	ADJ
cjfa-38805	274	4	accounting	accounting	NOUN
cjfa-38805	274	5	practices	practice	NOUN
cjfa-38805	274	6	on	on	ADP
cjfa-38805	274	7	the	the	DET
cjfa-38805	274	8	financial	financial	ADJ
cjfa-38805	274	9	performance	performance	NOUN
cjfa-38805	274	10	of	of	ADP
cjfa-38805	274	11	companies	company	NOUN
cjfa-38805	274	12	listed	list	VERB
cjfa-38805	274	13	on	on	ADP
cjfa-38805	274	14	the	the	DET
cjfa-38805	274	15	nairobi	nairobi	PROPN
cjfa-38805	274	16	stock	stock	PROPN
cjfa-38805	274	17	exchange	exchange	PROPN
cjfa-38805	274	18	in	in	ADP
cjfa-38805	274	19	kenya	kenya	PROPN
cjfa-38805	274	20	.	.	PUNCT
cjfa-38805	275	1	international	international	ADJ
cjfa-38805	275	2	journal	journal	PROPN
cjfa-38805	275	3	of	of	ADP
cjfa-38805	275	4	management	management	NOUN
cjfa-38805	275	5	,	,	PUNCT
cjfa-38805	275	6	3(2	3(2	NUM
cjfa-38805	275	7	)	)	PUNCT
cjfa-38805	275	8	,	,	PUNCT
cjfa-38805	275	9	45–59	45–59	NOUN
cjfa-38805	275	10	.	.	PUNCT
cjfa-38805	276	1	o.	o.	PROPN
cjfa-38805	276	2	o.	o.	PROPN
cjfa-38805	276	3	iredele	iredele	PROPN
cjfa-38805	276	4	,	,	PUNCT
cjfa-38805	276	5	g.	g.	PROPN
cjfa-38805	276	6	b.	b.	PROPN
cjfa-38805	276	7	adeyeye	adeyeye	PROPN
cjfa-38805	276	8	,	,	PUNCT
cjfa-38805	276	9	e.	e.	PROPN
cjfa-38805	276	10	b.	b.	PROPN
cjfa-38805	276	11	owoyomi66	owoyomi66	PROPN
cjfa-38805	276	12	odia	odia	PROPN
cjfa-38805	276	13	,	,	PUNCT
cjfa-38805	276	14	j.	j.	PROPN
cjfa-38805	276	15	,	,	PUNCT
cjfa-38805	276	16	&	&	CCONJ
cjfa-38805	276	17	ogiedu	ogiedu	PROPN
cjfa-38805	276	18	,	,	PUNCT
cjfa-38805	276	19	k.	k.	PROPN
cjfa-38805	276	20	(	(	PUNCT
cjfa-38805	276	21	2013	2013	NUM
cjfa-38805	276	22	)	)	PUNCT
cjfa-38805	276	23	.	.	PUNCT
cjfa-38805	277	1	corporate	corporate	ADJ
cjfa-38805	277	2	governance	governance	NOUN
cjfa-38805	277	3	,	,	PUNCT
cjfa-38805	277	4	regulatory	regulatory	ADJ
cjfa-38805	277	5	agency	agency	NOUN
cjfa-38805	277	6	and	and	CCONJ
cjfa-38805	277	7	creative	creative	ADJ
cjfa-38805	277	8	accounting	accounting	NOUN
cjfa-38805	277	9	practices	practice	NOUN
cjfa-38805	277	10	in	in	ADP
cjfa-38805	277	11	nigeria	nigeria	PROPN
cjfa-38805	277	12	.	.	PUNCT
cjfa-38805	278	1	mediterranean	mediterranean	PROPN
cjfa-38805	278	2	journal	journal	PROPN
cjfa-38805	278	3	of	of	ADP
cjfa-38805	278	4	social	social	ADJ
cjfa-38805	278	5	sciences	science	NOUN
cjfa-38805	278	6	,	,	PUNCT
cjfa-38805	278	7	4(3	4(3	NUM
cjfa-38805	278	8	)	)	PUNCT
cjfa-38805	278	9	,	,	PUNCT
cjfa-38805	278	10	55	55	NUM
cjfa-38805	278	11	–	–	PUNCT
cjfa-38805	278	12	–	–	PUNCT
cjfa-38805	278	13	66	66	NUM
cjfa-38805	278	14	.	.	PUNCT
cjfa-38805	279	1	http://dx.doi.org/10.5901/mjss.2013.v4n3p55	http://dx.doi.org/10.5901/mjss.2013.v4n3p55	NOUN
cjfa-38805	279	2	.	.	PUNCT
cjfa-38805	280	1	osahon	osahon	PROPN
cjfa-38805	280	2	,	,	PUNCT
cjfa-38805	280	3	o.	o.	INTJ
cjfa-38805	280	4	(	(	PUNCT
cjfa-38805	280	5	2012	2012	NUM
cjfa-38805	280	6	)	)	PUNCT
cjfa-38805	280	7	.	.	PUNCT
cjfa-38805	281	1	creative	creative	ADJ
cjfa-38805	281	2	accounting	accounting	NOUN
cjfa-38805	281	3	and	and	CCONJ
cjfa-38805	281	4	firm	firm	NOUN
cjfa-38805	281	5	’s	’s	PART
cjfa-38805	281	6	market	market	NOUN
cjfa-38805	281	7	value	value	NOUN
cjfa-38805	281	8	in	in	ADP
cjfa-38805	281	9	nigeria	nigeria	PROPN
cjfa-38805	281	10	.	.	PUNCT
cjfa-38805	282	1	kuwait	kuwait	PROPN
cjfa-38805	282	2	chapter	chapter	PROPN
cjfa-38805	282	3	of	of	ADP
cjfa-38805	282	4	arabian	arabian	ADJ
cjfa-38805	282	5	journal	journal	PROPN
cjfa-38805	282	6	of	of	ADP
cjfa-38805	282	7	business	business	NOUN
cjfa-38805	282	8	and	and	CCONJ
cjfa-38805	282	9	management	management	NOUN
cjfa-38805	282	10	review	review	NOUN
cjfa-38805	282	11	,	,	PUNCT
cjfa-38805	282	12	2(3	2(3	NUM
cjfa-38805	282	13	)	)	PUNCT
cjfa-38805	282	14	,	,	PUNCT
cjfa-38805	282	15	38–50	38–50	NUM
cjfa-38805	282	16	.	.	PUNCT
cjfa-38805	283	1	ozkaya	ozkaya	PROPN
cjfa-38805	283	2	,	,	PUNCT
cjfa-38805	283	3	a.	a.	NOUN
cjfa-38805	283	4	(	(	PUNCT
cjfa-38805	283	5	2014	2014	NUM
cjfa-38805	283	6	)	)	PUNCT
cjfa-38805	283	7	.	.	PUNCT
cjfa-38805	284	1	creative	creative	ADJ
cjfa-38805	284	2	accounting	accounting	NOUN
cjfa-38805	284	3	practices	practice	NOUN
cjfa-38805	284	4	and	and	CCONJ
cjfa-38805	284	5	measurement	measurement	NOUN
cjfa-38805	284	6	methods	method	NOUN
cjfa-38805	284	7	:	:	PUNCT
cjfa-38805	284	8	evidence	evidence	NOUN
cjfa-38805	284	9	from	from	ADP
cjfa-38805	284	10	turkey	turkey	PROPN
cjfa-38805	284	11	.	.	PUNCT
cjfa-38805	285	1	economics	economic	NOUN
cjfa-38805	285	2	e	e	PROPN
cjfa-38805	285	3	-	-	NOUN
cjfa-38805	285	4	journal	journal	NOUN
cjfa-38805	285	5	,	,	PUNCT
cjfa-38805	285	6	8(29	8(29	NUM
cjfa-38805	285	7	)	)	PUNCT
cjfa-38805	285	8	,	,	PUNCT
cjfa-38805	285	9	1–27	1–27	PROPN
cjfa-38805	285	10	.	.	PUNCT
cjfa-38805	286	1	http://dx.doi.org/10.5018/economics-ejournal.ja.2014-29	http://dx.doi.org/10.5018/economics-ejournal.ja.2014-29	PROPN
cjfa-38805	286	2	.	.	PUNCT
cjfa-38805	287	1	salome	salome	PROPN
cjfa-38805	287	2	,	,	PUNCT
cjfa-38805	287	3	e.	e.	PROPN
cjfa-38805	287	4	,	,	PUNCT
cjfa-38805	287	5	ifeanyi	ifeanyi	PROPN
cjfa-38805	287	6	,	,	PUNCT
cjfa-38805	287	7	o.	o.	PROPN
cjfa-38805	287	8	,	,	PUNCT
cjfa-38805	287	9	&	&	CCONJ
cjfa-38805	287	10	marcel	marcel	PROPN
cjfa-38805	287	11	,	,	PUNCT
cjfa-38805	287	12	e.	e.	PROPN
cjfa-38805	287	13	(	(	PUNCT
cjfa-38805	287	14	2012	2012	NUM
cjfa-38805	287	15	)	)	PUNCT
cjfa-38805	287	16	.	.	PUNCT
cjfa-38805	288	1	the	the	DET
cjfa-38805	288	2	effect	effect	NOUN
cjfa-38805	288	3	of	of	ADP
cjfa-38805	288	4	creative	creative	ADJ
cjfa-38805	288	5	accounting	accounting	NOUN
cjfa-38805	288	6	on	on	ADP
cjfa-38805	288	7	the	the	DET
cjfa-38805	288	8	job	job	NOUN
cjfa-38805	288	9	performance	performance	NOUN
cjfa-38805	288	10	of	of	ADP
cjfa-38805	288	11	accountants	accountant	NOUN
cjfa-38805	288	12	in	in	ADP
cjfa-38805	288	13	reporting	report	VERB
cjfa-38805	288	14	financial	financial	ADJ
cjfa-38805	288	15	statements	statement	NOUN
cjfa-38805	288	16	in	in	ADP
cjfa-38805	288	17	nigeria	nigeria	PROPN
cjfa-38805	288	18	.	.	PUNCT
cjfa-38805	289	1	kuwait	kuwait	PROPN
cjfa-38805	289	2	chapter	chapter	PROPN
cjfa-38805	289	3	of	of	ADP
cjfa-38805	289	4	arabian	arabian	ADJ
cjfa-38805	289	5	journal	journal	PROPN
cjfa-38805	289	6	of	of	ADP
cjfa-38805	289	7	business	business	NOUN
cjfa-38805	289	8	and	and	CCONJ
cjfa-38805	289	9	management	management	NOUN
cjfa-38805	289	10	review	review	NOUN
cjfa-38805	289	11	,	,	PUNCT
cjfa-38805	289	12	1(9	1(9	NUM
cjfa-38805	289	13	)	)	PUNCT
cjfa-38805	289	14	,	,	PUNCT
cjfa-38805	289	15	1–30	1–30	PROPN
cjfa-38805	289	16	.	.	PUNCT
cjfa-38805	290	1	shah	shah	PROPN
cjfa-38805	290	2	,	,	PUNCT
cjfa-38805	290	3	s.	s.	PROPN
cjfa-38805	290	4	,	,	PUNCT
cjfa-38805	290	5	butt	butt	PROPN
cjfa-38805	290	6	,	,	PUNCT
cjfa-38805	290	7	s.	s.	PROPN
cjfa-38805	290	8	,	,	PUNCT
cjfa-38805	290	9	&	&	CCONJ
cjfa-38805	290	10	tariq	tariq	PROPN
cjfa-38805	290	11	,	,	PUNCT
cjfa-38805	290	12	y.	y.	PROPN
cjfa-38805	290	13	(	(	PUNCT
cjfa-38805	290	14	2011	2011	NUM
cjfa-38805	290	15	)	)	PUNCT
cjfa-38805	290	16	.	.	PUNCT
cjfa-38805	291	1	use	use	NOUN
cjfa-38805	291	2	or	or	CCONJ
cjfa-38805	291	3	abuse	abuse	NOUN
cjfa-38805	291	4	of	of	ADP
cjfa-38805	291	5	creative	creative	ADJ
cjfa-38805	291	6	accounting	accounting	NOUN
cjfa-38805	291	7	techniques	technique	NOUN
cjfa-38805	291	8	.	.	PUNCT
cjfa-38805	292	1	international	international	ADJ
cjfa-38805	292	2	journal	journal	PROPN
cjfa-38805	292	3	of	of	ADP
cjfa-38805	292	4	trade	trade	NOUN
cjfa-38805	292	5	,	,	PUNCT
cjfa-38805	292	6	economics	economic	NOUN
cjfa-38805	292	7	and	and	CCONJ
cjfa-38805	292	8	finance	finance	NOUN
cjfa-38805	292	9	,	,	PUNCT
cjfa-38805	292	10	2(6	2(6	NUM
cjfa-38805	292	11	)	)	PUNCT
cjfa-38805	292	12	,	,	PUNCT
cjfa-38805	292	13	531–536	531–536	NUM
cjfa-38805	292	14	.	.	PUNCT
cjfa-38805	293	1	škoda	škoda	PROPN
cjfa-38805	293	2	,	,	PUNCT
cjfa-38805	293	3	m.	m.	NOUN
cjfa-38805	293	4	,	,	PUNCT
cjfa-38805	293	5	lengyelfalusy	lengyelfalusy	ADJ
cjfa-38805	293	6	,	,	PUNCT
cjfa-38805	293	7	t.	t.	PROPN
cjfa-38805	293	8	,	,	PUNCT
cjfa-38805	293	9	&	&	CCONJ
cjfa-38805	293	10	gabrhelová	gabrhelová	PROPN
cjfa-38805	293	11	,	,	PUNCT
cjfa-38805	293	12	g.	g.	PROPN
cjfa-38805	293	13	(	(	PUNCT
cjfa-38805	293	14	2017	2017	NUM
cjfa-38805	293	15	)	)	PUNCT
cjfa-38805	293	16	.	.	PUNCT
cjfa-38805	294	1	creative	creative	ADJ
cjfa-38805	294	2	accounting	accounting	NOUN
cjfa-38805	294	3	practicies	practicie	NOUN
cjfa-38805	294	4	in	in	ADP
cjfa-38805	294	5	slovakia	slovakia	PROPN
cjfa-38805	294	6	after	after	ADP
cjfa-38805	294	7	passing	pass	VERB
cjfa-38805	294	8	financial	financial	ADJ
cjfa-38805	294	9	crisis	crisis	NOUN
cjfa-38805	294	10	.	.	PUNCT
cjfa-38805	295	1	copernican	copernican	PROPN
cjfa-38805	295	2	journal	journal	PROPN
cjfa-38805	295	3	of	of	ADP
cjfa-38805	295	4	finance	finance	PROPN
cjfa-38805	295	5	&	&	CCONJ
cjfa-38805	295	6	accounting	accounting	PROPN
cjfa-38805	295	7	,	,	PUNCT
cjfa-38805	295	8	6(2	6(2	NUM
cjfa-38805	295	9	)	)	PUNCT
cjfa-38805	295	10	,	,	PUNCT
cjfa-38805	295	11	71–86	71–86	NUM
cjfa-38805	295	12	.	.	PUNCT
cjfa-38805	296	1	http://	http://	PROPN
cjfa-38805	296	2	dx.doi.org/10.12775/cjfa.2017.012	dx.doi.org/10.12775/cjfa.2017.012	PROPN
cjfa-38805	296	3	.	.	PUNCT
cjfa-38805	297	1	tassadaq	tassadaq	PROPN
cjfa-38805	297	2	,	,	PUNCT
cjfa-38805	297	3	f.	f.	PROPN
cjfa-38805	297	4	,	,	PUNCT
cjfa-38805	297	5	&	&	CCONJ
cjfa-38805	297	6	malik	malik	PROPN
cjfa-38805	297	7	,	,	PUNCT
cjfa-38805	297	8	q.	q.	PROPN
cjfa-38805	297	9	(	(	PUNCT
cjfa-38805	297	10	2015	2015	NUM
cjfa-38805	297	11	)	)	PUNCT
cjfa-38805	297	12	.	.	PUNCT
cjfa-38805	298	1	creative	creative	ADJ
cjfa-38805	298	2	accounting	accounting	NOUN
cjfa-38805	298	3	and	and	CCONJ
cjfa-38805	298	4	financial	financial	ADJ
cjfa-38805	298	5	reporting	reporting	NOUN
cjfa-38805	298	6	:	:	PUNCT
cjfa-38805	298	7	model	model	NOUN
cjfa-38805	298	8	development	development	NOUN
cjfa-38805	298	9	and	and	CCONJ
cjfa-38805	298	10	empirical	empirical	ADJ
cjfa-38805	298	11	testing	testing	NOUN
cjfa-38805	298	12	.	.	PUNCT
cjfa-38805	299	1	international	international	ADJ
cjfa-38805	299	2	journal	journal	PROPN
cjfa-38805	299	3	of	of	ADP
cjfa-38805	299	4	economics	economic	NOUN
cjfa-38805	299	5	and	and	CCONJ
cjfa-38805	299	6	financial	financial	ADJ
cjfa-38805	299	7	issues	issue	NOUN
cjfa-38805	299	8	,	,	PUNCT
cjfa-38805	299	9	5(2	5(2	NUM
cjfa-38805	299	10	)	)	PUNCT
cjfa-38805	299	11	,	,	PUNCT
cjfa-38805	299	12	544–551	544–551	NUM
cjfa-38805	299	13	.	.	PUNCT
cjfa-38805	300	1	ubogu	ubogu	VERB
cjfa-38805	300	2	,	,	PUNCT
cjfa-38805	300	3	f.	f.	PROPN
cjfa-38805	300	4	(	(	PUNCT
cjfa-38805	300	5	2019	2019	NUM
cjfa-38805	300	6	)	)	PUNCT
cjfa-38805	300	7	.	.	PUNCT
cjfa-38805	301	1	effect	effect	NOUN
cjfa-38805	301	2	of	of	ADP
cjfa-38805	301	3	creative	creative	ADJ
cjfa-38805	301	4	accounting	accounting	NOUN
cjfa-38805	301	5	on	on	ADP
cjfa-38805	301	6	shareholders	shareholder	NOUN
cjfa-38805	301	7	’	’	PART
cjfa-38805	301	8	wealth	wealth	NOUN
cjfa-38805	301	9	in	in	ADP
cjfa-38805	301	10	business	business	NOUN
cjfa-38805	301	11	organizations	organization	NOUN
cjfa-38805	301	12	(	(	PUNCT
cjfa-38805	301	13	a	a	DET
cjfa-38805	301	14	study	study	NOUN
cjfa-38805	301	15	of	of	ADP
cjfa-38805	301	16	selected	select	VERB
cjfa-38805	301	17	banks	bank	NOUN
cjfa-38805	301	18	in	in	ADP
cjfa-38805	301	19	delta	delta	PROPN
cjfa-38805	301	20	state	state	PROPN
cjfa-38805	301	21	)	)	PUNCT
cjfa-38805	301	22	.	.	PUNCT
cjfa-38805	302	1	international	international	ADJ
cjfa-38805	302	2	journal	journal	PROPN
cjfa-38805	302	3	of	of	ADP
cjfa-38805	302	4	social	social	ADJ
cjfa-38805	302	5	sciences	science	NOUN
cjfa-38805	302	6	and	and	CCONJ
cjfa-38805	302	7	humanities	humanity	NOUN
cjfa-38805	302	8	review	review	VERB
cjfa-38805	302	9	,	,	PUNCT
cjfa-38805	302	10	9(1	9(1	NUM
cjfa-38805	302	11	)	)	PUNCT
cjfa-38805	302	12	,	,	PUNCT
cjfa-38805	302	13	19–38	19–38	NUM
cjfa-38805	302	14	.	.	PUNCT
cjfa-38805	303	1	vladu	vladu	NOUN
cjfa-38805	303	2	,	,	PUNCT
cjfa-38805	303	3	a.	a.	PROPN
cjfa-38805	303	4	,	,	PUNCT
cjfa-38805	303	5	&	&	CCONJ
cjfa-38805	303	6	matis	matis	PROPN
cjfa-38805	303	7	,	,	PUNCT
cjfa-38805	303	8	d.	d.	PROPN
cjfa-38805	303	9	(	(	PUNCT
cjfa-38805	303	10	2010	2010	NUM
cjfa-38805	303	11	)	)	PUNCT
cjfa-38805	303	12	.	.	PUNCT
cjfa-38805	304	1	corporate	corporate	ADJ
cjfa-38805	304	2	governance	governance	NOUN
cjfa-38805	304	3	and	and	CCONJ
cjfa-38805	304	4	creative	creative	ADJ
cjfa-38805	304	5	accounting	accounting	NOUN
cjfa-38805	304	6	:	:	PUNCT
cjfa-38805	304	7	two	two	NUM
cjfa-38805	304	8	concepts	concept	NOUN
cjfa-38805	304	9	strongly	strongly	ADV
cjfa-38805	304	10	connected	connect	VERB
cjfa-38805	304	11	?	?	PUNCT
cjfa-38805	305	1	some	some	DET
cjfa-38805	305	2	interesting	interesting	ADJ
cjfa-38805	305	3	insights	insight	NOUN
cjfa-38805	305	4	highlighted	highlight	VERB
cjfa-38805	305	5	by	by	ADP
cjfa-38805	305	6	constructing	construct	VERB
cjfa-38805	305	7	the	the	DET
cjfa-38805	305	8	internal	internal	ADJ
cjfa-38805	305	9	history	history	NOUN
cjfa-38805	305	10	of	of	ADP
cjfa-38805	305	11	a	a	DET
cjfa-38805	305	12	literature	literature	NOUN
cjfa-38805	305	13	.	.	PUNCT
cjfa-38805	306	1	annales	annales	PROPN
cjfa-38805	306	2	universitatis	universitatis	PROPN
cjfa-38805	306	3	apulensis	apulensis	NOUN
cjfa-38805	306	4	series	series	NOUN
cjfa-38805	306	5	oeconomica	oeconomica	PROPN
cjfa-38805	306	6	,	,	PUNCT
cjfa-38805	306	7	1(12	1(12	NUM
cjfa-38805	306	8	)	)	PUNCT
cjfa-38805	306	9	,	,	PUNCT
cjfa-38805	306	10	1–33	1–33	NOUN
cjfa-38805	306	11	.	.	PUNCT