id	sid	tid	token	lemma	pos
cjfa-49831	1	1	date	date	NOUN
cjfa-49831	1	2	of	of	ADP
cjfa-49831	1	3	submission	submission	NOUN
cjfa-49831	1	4	:	:	PUNCT
cjfa-49831	1	5	september	september	PROPN
cjfa-49831	1	6	12	12	NUM
cjfa-49831	1	7	,	,	PUNCT
cjfa-49831	1	8	2023	2023	NUM
cjfa-49831	1	9	;	;	PUNCT
cjfa-49831	1	10	date	date	NOUN
cjfa-49831	1	11	of	of	ADP
cjfa-49831	1	12	acceptance	acceptance	NOUN
cjfa-49831	1	13	:	:	PUNCT
cjfa-49831	1	14	january	january	PROPN
cjfa-49831	1	15	3	3	NUM
cjfa-49831	1	16	,	,	PUNCT
cjfa-49831	1	17	2024	2024	NUM
cjfa-49831	1	18	.	.	PUNCT
cjfa-49831	2	1	*	*	PUNCT
cjfa-49831	2	2	contact	contact	NOUN
cjfa-49831	2	3	information	information	NOUN
cjfa-49831	2	4	:	:	PUNCT
cjfa-49831	2	5	benhassoune.amira@yahoo.fr	benhassoune.amira@yahoo.fr	NOUN
cjfa-49831	2	6	,	,	PUNCT
cjfa-49831	2	7	faculty	faculty	NOUN
cjfa-49831	2	8	economic	economic	ADJ
cjfa-49831	2	9	sciences	science	NOUN
cjfa-49831	2	10	and	and	CCONJ
cjfa-49831	2	11	management	management	NOUN
cjfa-49831	2	12	of	of	ADP
cjfa-49831	2	13	tunis	tunis	NOUN
cjfa-49831	2	14	,	,	PUNCT
cjfa-49831	2	15	tunis	tunis	VERB
cjfa-49831	2	16	university	university	PROPN
cjfa-49831	2	17	,	,	PUNCT
cjfa-49831	2	18	tunisia	tunisia	PROPN
cjfa-49831	2	19	,	,	PUNCT
cjfa-49831	2	20	phone	phone	NOUN
cjfa-49831	2	21	:	:	PUNCT
cjfa-49831	2	22	+216	+216	NUM
cjfa-49831	2	23	98	98	NUM
cjfa-49831	2	24	943	943	NUM
cjfa-49831	2	25	478	478	NUM
cjfa-49831	2	26	;	;	PUNCT
cjfa-49831	2	27	orcid	orcid	PROPN
cjfa-49831	3	1	i	i	NOUN
cjfa-49831	3	2	d	d	NOUN
cjfa-49831	3	3	:	:	PUNCT
cjfa-49831	4	1	https://orcid.org/0009-0004-8893-666x	https://orcid.org/0009-0004-8893-666x	VERB
cjfa-49831	4	2	.	.	PUNCT
cjfa-49831	5	1	*	*	PUNCT
cjfa-49831	5	2	*	*	PUNCT
cjfa-49831	5	3	contact	contact	NOUN
cjfa-49831	5	4	information	information	NOUN
cjfa-49831	5	5	:	:	PUNCT
cjfa-49831	5	6	manel.hadriche@yahoo.fr	manel.hadriche@yahoo.fr	PROPN
cjfa-49831	5	7	,	,	PUNCT
cjfa-49831	5	8	faculté	faculté	PROPN
cjfa-49831	5	9	des	des	PROPN
cjfa-49831	5	10	sciences	sciences	PROPN
cjfa-49831	5	11	économiques	économiques	X
cjfa-49831	5	12	et	et	PROPN
cjfa-49831	5	13	de	de	X
cjfa-49831	5	14	gestion	gestion	X
cjfa-49831	5	15	de	de	X
cjfa-49831	5	16	nabeul	nabeul	PROPN
cjfa-49831	5	17	,	,	PUNCT
cjfa-49831	5	18	campus	campus	NOUN
cjfa-49831	5	19	universitaire	universitaire	NOUN
cjfa-49831	5	20	mrezga-8000	mrezga-8000	PROPN
cjfa-49831	5	21	nabeul	nabeul	PROPN
cjfa-49831	5	22	,	,	PUNCT
cjfa-49831	5	23	tunisia	tunisia	PROPN
cjfa-49831	5	24	,	,	PUNCT
cjfa-49831	5	25	phone	phone	NOUN
cjfa-49831	5	26	:	:	PUNCT
cjfa-49831	5	27	+216	+216	NUM
cjfa-49831	5	28	55	55	NUM
cjfa-49831	5	29	741	741	NUM
cjfa-49831	5	30	655	655	NUM
cjfa-49831	5	31	;	;	PUNCT
cjfa-49831	5	32	orcid	orcid	NOUN
cjfa-49831	6	1	i	i	NOUN
cjfa-49831	6	2	d	d	NOUN
cjfa-49831	6	3	:	:	PUNCT
cjfa-49831	6	4	https://orcid.org/0000-0003-2873-6100	https://orcid.org/0000-0003-2873-6100	PROPN
cjfa-49831	6	5	.	.	PUNCT
cjfa-49831	7	1	copernican	copernican	PROPN
cjfa-49831	7	2	journal	journal	PROPN
cjfa-49831	7	3	of	of	ADP
cjfa-49831	7	4	finance	finance	PROPN
cjfa-49831	7	5	&	&	CCONJ
cjfa-49831	7	6	accounting	accounting	PROPN
cjfa-49831	7	7	e	e	PROPN
cjfa-49831	7	8	-	-	PROPN
cjfa-49831	7	9	issn	issn	PROPN
cjfa-49831	7	10	2300	2300	NUM
cjfa-49831	7	11	-	-	SYM
cjfa-49831	7	12	3065	3065	NUM
cjfa-49831	7	13	p	p	PROPN
cjfa-49831	7	14	-	-	PUNCT
cjfa-49831	7	15	issn	issn	PROPN
cjfa-49831	7	16	2300	2300	NUM
cjfa-49831	7	17	-	-	SYM
cjfa-49831	7	18	12402023	12402023	NUM
cjfa-49831	7	19	,	,	PUNCT
cjfa-49831	7	20	volume	volume	NOUN
cjfa-49831	7	21	12	12	NUM
cjfa-49831	7	22	,	,	PUNCT
cjfa-49831	7	23	issue	issue	NOUN
cjfa-49831	7	24	4	4	NUM
cjfa-49831	7	25	ben	ben	PROPN
cjfa-49831	7	26	hassoun	hassoun	PROPN
cjfa-49831	7	27	,	,	PUNCT
cjfa-49831	7	28	a.	a.	PROPN
cjfa-49831	7	29	,	,	PUNCT
cjfa-49831	7	30	&	&	CCONJ
cjfa-49831	7	31	hadrich	hadrich	PROPN
cjfa-49831	7	32	,	,	PUNCT
cjfa-49831	7	33	m.	m.	NOUN
cjfa-49831	7	34	(	(	PUNCT
cjfa-49831	7	35	2023	2023	NUM
cjfa-49831	7	36	)	)	PUNCT
cjfa-49831	7	37	.	.	PUNCT
cjfa-49831	8	1	does	do	AUX
cjfa-49831	8	2	tax	tax	NOUN
cjfa-49831	8	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	8	4	lead	lead	VERB
cjfa-49831	8	5	to	to	ADP
cjfa-49831	8	6	more	more	ADJ
cjfa-49831	8	7	earnings	earning	NOUN
cjfa-49831	8	8	management	management	NOUN
cjfa-49831	8	9	:	:	PUNCT
cjfa-49831	8	10	the	the	DET
cjfa-49831	8	11	case	case	NOUN
cjfa-49831	8	12	of	of	ADP
cjfa-49831	8	13	tunisian	tunisian	ADJ
cjfa-49831	8	14	firms	firm	NOUN
cjfa-49831	8	15	.	.	PUNCT
cjfa-49831	9	1	copernican	copernican	PROPN
cjfa-49831	9	2	journal	journal	PROPN
cjfa-49831	9	3	of	of	ADP
cjfa-49831	9	4	finance	finance	PROPN
cjfa-49831	9	5	&	&	CCONJ
cjfa-49831	9	6	accounting	accounting	NOUN
cjfa-49831	9	7	,	,	PUNCT
cjfa-49831	9	8	12(4	12(4	NUM
cjfa-49831	9	9	)	)	PUNCT
cjfa-49831	9	10	,	,	PUNCT
cjfa-49831	9	11	9–25	9–25	NUM
cjfa-49831	9	12	.	.	PUNCT
cjfa-49831	9	13	http://dx.doi.org/10.12775/cjfa.2023.018	http://dx.doi.org/10.12775/cjfa.2023.018	VERB
cjfa-49831	9	14	amira	amira	PROPN
cjfa-49831	9	15	ben	ben	PROPN
cjfa-49831	9	16	hassoun	hassoun	PROPN
cjfa-49831	9	17	*	*	PUNCT
cjfa-49831	9	18	tunis	tunis	PROPN
cjfa-49831	9	19	el	el	PROPN
cjfa-49831	9	20	manar	manar	PROPN
cjfa-49831	9	21	university	university	PROPN
cjfa-49831	9	22	manel	manel	X
cjfa-49831	9	23	hadrich	hadrich	PROPN
cjfa-49831	9	24	*	*	PROPN
cjfa-49831	9	25	*	*	PUNCT
cjfa-49831	9	26	tunis	tunis	PROPN
cjfa-49831	9	27	el	el	PROPN
cjfa-49831	9	28	manar	manar	PROPN
cjfa-49831	9	29	university	university	PROPN
cjfa-49831	9	30	does	do	AUX
cjfa-49831	9	31	tax	tax	NOUN
cjfa-49831	9	32	aggressiveness	aggressiveness	NOUN
cjfa-49831	9	33	lead	lead	VERB
cjfa-49831	9	34	to	to	ADP
cjfa-49831	9	35	more	more	ADJ
cjfa-49831	9	36	earnings	earning	NOUN
cjfa-49831	9	37	management	management	NOUN
cjfa-49831	9	38	:	:	PUNCT
cjfa-49831	9	39	the	the	DET
cjfa-49831	9	40	case	case	NOUN
cjfa-49831	9	41	of	of	ADP
cjfa-49831	9	42	tunisian	tunisian	ADJ
cjfa-49831	9	43	firms	firm	NOUN
cjfa-49831	9	44	keywords	keyword	VERB
cjfa-49831	9	45	:	:	PUNCT
cjfa-49831	9	46	tax	tax	NOUN
cjfa-49831	9	47	aggressiveness	aggressiveness	NOUN
cjfa-49831	9	48	,	,	PUNCT
cjfa-49831	9	49	earnings	earning	NOUN
cjfa-49831	9	50	management	management	NOUN
cjfa-49831	9	51	,	,	PUNCT
cjfa-49831	9	52	discretionary	discretionary	ADJ
cjfa-49831	9	53	accruals	accrual	NOUN
cjfa-49831	9	54	,	,	PUNCT
cjfa-49831	9	55	emerging	emerge	VERB
cjfa-49831	9	56	market	market	NOUN
cjfa-49831	9	57	.	.	PUNCT
cjfa-49831	10	1	j	j	PROPN
cjfa-49831	10	2	e	e	PROPN
cjfa-49831	10	3	l	l	PROPN
cjfa-49831	10	4	classification	classification	NOUN
cjfa-49831	10	5	:	:	PUNCT
cjfa-49831	10	6	m42	m42	PROPN
cjfa-49831	10	7	,	,	PUNCT
cjfa-49831	10	8	l11	l11	PROPN
cjfa-49831	10	9	,	,	PUNCT
cjfa-49831	10	10	g38	g38	NOUN
cjfa-49831	10	11	.	.	PUNCT
cjfa-49831	11	1	abstract	abstract	ADJ
cjfa-49831	11	2	:	:	PUNCT
cjfa-49831	11	3	the	the	DET
cjfa-49831	11	4	aim	aim	NOUN
cjfa-49831	11	5	of	of	ADP
cjfa-49831	11	6	this	this	DET
cjfa-49831	11	7	study	study	NOUN
cjfa-49831	11	8	is	be	AUX
cjfa-49831	11	9	to	to	PART
cjfa-49831	11	10	determine	determine	VERB
cjfa-49831	11	11	whether	whether	SCONJ
cjfa-49831	11	12	a	a	DET
cjfa-49831	11	13	firm	firm	ADJ
cjfa-49831	11	14	tax	tax	NOUN
cjfa-49831	11	15	avoidance	avoidance	NOUN
cjfa-49831	11	16	activity	activity	NOUN
cjfa-49831	11	17	can	can	AUX
cjfa-49831	11	18	be	be	AUX
cjfa-49831	11	19	used	use	VERB
cjfa-49831	11	20	as	as	ADP
cjfa-49831	11	21	an	an	DET
cjfa-49831	11	22	instrument	instrument	NOUN
cjfa-49831	11	23	for	for	ADP
cjfa-49831	11	24	corporate	corporate	ADJ
cjfa-49831	11	25	earnings	earning	NOUN
cjfa-49831	11	26	management	management	NOUN
cjfa-49831	11	27	in	in	ADP
cjfa-49831	11	28	an	an	DET
cjfa-49831	11	29	emerging	emerge	VERB
cjfa-49831	11	30	market	market	NOUN
cjfa-49831	11	31	called	call	VERB
cjfa-49831	11	32	tunisia	tunisia	PROPN
cjfa-49831	11	33	.	.	PUNCT
cjfa-49831	12	1	the	the	DET
cjfa-49831	12	2	study	study	NOUN
cjfa-49831	12	3	also	also	ADV
cjfa-49831	12	4	investigates	investigate	VERB
cjfa-49831	12	5	the	the	DET
cjfa-49831	12	6	role	role	NOUN
cjfa-49831	12	7	of	of	ADP
cjfa-49831	12	8	firm	firm	ADJ
cjfa-49831	12	9	size	size	NOUN
cjfa-49831	12	10	,	,	PUNCT
cjfa-49831	12	11	leverage	leverage	NOUN
cjfa-49831	12	12	and	and	CCONJ
cjfa-49831	12	13	audit	audit	NOUN
cjfa-49831	12	14	quality	quality	NOUN
cjfa-49831	12	15	on	on	ADP
cjfa-49831	12	16	earnings	earning	NOUN
cjfa-49831	12	17	management	management	NOUN
cjfa-49831	12	18	.	.	PUNCT
cjfa-49831	13	1	evidence	evidence	NOUN
cjfa-49831	13	2	of	of	ADP
cjfa-49831	13	3	earnings	earning	NOUN
cjfa-49831	13	4	management	management	NOUN
cjfa-49831	13	5	is	be	AUX
cjfa-49831	13	6	examined	examine	VERB
cjfa-49831	13	7	by	by	ADP
cjfa-49831	13	8	focusing	focus	VERB
cjfa-49831	13	9	on	on	ADP
cjfa-49831	13	10	accounting	accounting	NOUN
cjfa-49831	13	11	earnings	earning	NOUN
cjfa-49831	13	12	management	management	NOUN
cjfa-49831	13	13	.	.	PUNCT
cjfa-49831	14	1	from	from	ADP
cjfa-49831	14	2	a	a	DET
cjfa-49831	14	3	sample	sample	NOUN
cjfa-49831	14	4	of	of	ADP
cjfa-49831	14	5	20	20	NUM
cjfa-49831	14	6	tunisian	tunisian	ADJ
cjfa-49831	14	7	listed	list	VERB
cjfa-49831	14	8	firms	firm	NOUN
cjfa-49831	14	9	from	from	ADP
cjfa-49831	14	10	2017	2017	NUM
cjfa-49831	14	11	to	to	ADP
cjfa-49831	14	12	2019	2019	NUM
cjfa-49831	14	13	,	,	PUNCT
cjfa-49831	14	14	the	the	DET
cjfa-49831	14	15	results	result	NOUN
cjfa-49831	14	16	estimated	estimate	VERB
cjfa-49831	14	17	from	from	ADP
cjfa-49831	14	18	the	the	DET
cjfa-49831	14	19	linear	linear	PROPN
cjfa-49831	14	20	regression	regression	NOUN
cjfa-49831	14	21	model	model	NOUN
cjfa-49831	14	22	argue	argue	VERB
cjfa-49831	14	23	that	that	SCONJ
cjfa-49831	14	24	tax	tax	NOUN
cjfa-49831	14	25	aggressiveness	aggressiveness	NOUN
cjfa-49831	14	26	has	have	VERB
cjfa-49831	14	27	a	a	DET
cjfa-49831	14	28	positive	positive	ADJ
cjfa-49831	14	29	effect	effect	NOUN
cjfa-49831	14	30	on	on	ADP
cjfa-49831	14	31	earnings	earning	NOUN
cjfa-49831	14	32	management	management	NOUN
cjfa-49831	14	33	but	but	CCONJ
cjfa-49831	14	34	not	not	PART
cjfa-49831	14	35	significant	significant	ADJ
cjfa-49831	14	36	.	.	PUNCT
cjfa-49831	15	1	furthermore	furthermore	ADV
cjfa-49831	15	2	,	,	PUNCT
cjfa-49831	15	3	the	the	DET
cjfa-49831	15	4	results	result	NOUN
cjfa-49831	15	5	show	show	VERB
cjfa-49831	15	6	that	that	SCONJ
cjfa-49831	15	7	larger	large	ADJ
cjfa-49831	15	8	tunisian	tunisian	ADJ
cjfa-49831	15	9	firms	firm	NOUN
cjfa-49831	15	10	exhibit	exhibit	VERB
cjfa-49831	15	11	more	more	ADJ
cjfa-49831	15	12	earnings	earning	NOUN
cjfa-49831	15	13	management	management	NOUN
cjfa-49831	15	14	.	.	PUNCT
cjfa-49831	16	1	however	however	ADV
cjfa-49831	16	2	,	,	PUNCT
cjfa-49831	16	3	findings	finding	NOUN
cjfa-49831	16	4	do	do	AUX
cjfa-49831	16	5	n’t	not	PART
cjfa-49831	16	6	show	show	VERB
cjfa-49831	16	7	any	any	DET
cjfa-49831	16	8	significant	significant	ADJ
cjfa-49831	16	9	effects	effect	NOUN
cjfa-49831	16	10	of	of	ADP
cjfa-49831	16	11	leverage	leverage	NOUN
cjfa-49831	16	12	and	and	CCONJ
cjfa-49831	16	13	audit	audit	NOUN
cjfa-49831	16	14	quality	quality	NOUN
cjfa-49831	16	15	on	on	ADP
cjfa-49831	16	16	earnings	earning	NOUN
cjfa-49831	16	17	management	management	NOUN
cjfa-49831	16	18	.	.	PUNCT
cjfa-49831	17	1	amira	amira	PROPN
cjfa-49831	17	2	ben	ben	PROPN
cjfa-49831	17	3	hassoun	hassoun	PROPN
cjfa-49831	17	4	,	,	PUNCT
cjfa-49831	17	5	manel	manel	PROPN
cjfa-49831	17	6	hadrich1010	hadrich1010	PROPN
cjfa-49831	17	7	 	 	SPACE
cjfa-49831	17	8	introduction	introduction	NOUN
cjfa-49831	17	9	 	 	SPACE
cjfa-49831	17	10	introduction	introduction	NOUN
cjfa-49831	17	11	tax	tax	NOUN
cjfa-49831	17	12	aggressiveness	aggressiveness	NOUN
cjfa-49831	17	13	is	be	AUX
cjfa-49831	17	14	an	an	DET
cjfa-49831	17	15	area	area	NOUN
cjfa-49831	17	16	that	that	PRON
cjfa-49831	17	17	continues	continue	VERB
cjfa-49831	17	18	to	to	PART
cjfa-49831	17	19	attract	attract	VERB
cjfa-49831	17	20	considerable	considerable	ADJ
cjfa-49831	17	21	attention	attention	NOUN
cjfa-49831	17	22	from	from	ADP
cjfa-49831	17	23	both	both	PRON
cjfa-49831	17	24	academics	academic	NOUN
cjfa-49831	17	25	and	and	CCONJ
cjfa-49831	17	26	policy	policy	NOUN
cjfa-49831	17	27	makers	maker	NOUN
cjfa-49831	17	28	.	.	PUNCT
cjfa-49831	18	1	this	this	PRON
cjfa-49831	18	2	may	may	AUX
cjfa-49831	18	3	reflect	reflect	VERB
cjfa-49831	18	4	the	the	DET
cjfa-49831	18	5	importance	importance	NOUN
cjfa-49831	18	6	that	that	PRON
cjfa-49831	18	7	managers	manager	NOUN
cjfa-49831	18	8	place	place	VERB
cjfa-49831	18	9	on	on	ADP
cjfa-49831	18	10	taxes	taxis	NOUN
cjfa-49831	18	11	which	which	PRON
cjfa-49831	18	12	affect	affect	VERB
cjfa-49831	18	13	their	their	PRON
cjfa-49831	18	14	bottom	bottom	ADJ
cjfa-49831	18	15	line	line	NOUN
cjfa-49831	18	16	and	and	CCONJ
cjfa-49831	18	17	financial	financial	ADJ
cjfa-49831	18	18	condition	condition	NOUN
cjfa-49831	18	19	.	.	PUNCT
cjfa-49831	19	1	as	as	SCONJ
cjfa-49831	19	2	stated	state	VERB
cjfa-49831	19	3	by	by	ADP
cjfa-49831	19	4	shackelford	shackelford	PROPN
cjfa-49831	19	5	and	and	CCONJ
cjfa-49831	19	6	shevlin	shevlin	PROPN
cjfa-49831	19	7	(	(	PUNCT
cjfa-49831	19	8	2001	2001	NUM
cjfa-49831	19	9	)	)	PUNCT
cjfa-49831	19	10	,	,	PUNCT
cjfa-49831	19	11	the	the	DET
cjfa-49831	19	12	managers	manager	NOUN
cjfa-49831	19	13	’	’	PART
cjfa-49831	19	14	decision	decision	NOUN
cjfa-49831	19	15	reflects	reflect	VERB
cjfa-49831	19	16	a	a	DET
cjfa-49831	19	17	trade	trade	NOUN
cjfa-49831	19	18	-	-	PUNCT
cjfa-49831	19	19	offs	off	NOUN
cjfa-49831	19	20	between	between	ADP
cjfa-49831	19	21	tax	tax	NOUN
cjfa-49831	19	22	and	and	CCONJ
cjfa-49831	19	23	financial	financial	ADJ
cjfa-49831	19	24	reporting	reporting	NOUN
cjfa-49831	19	25	benefits	benefit	NOUN
cjfa-49831	19	26	.	.	PUNCT
cjfa-49831	20	1	on	on	ADP
cjfa-49831	20	2	one	one	NUM
cjfa-49831	20	3	hand	hand	NOUN
cjfa-49831	20	4	,	,	PUNCT
cjfa-49831	20	5	managers	manager	NOUN
cjfa-49831	20	6	can	can	AUX
cjfa-49831	20	7	disclose	disclose	VERB
cjfa-49831	20	8	higher	high	ADJ
cjfa-49831	20	9	income	income	NOUN
cjfa-49831	20	10	to	to	ADP
cjfa-49831	20	11	shareholders	shareholder	NOUN
cjfa-49831	20	12	but	but	CCONJ
cjfa-49831	20	13	at	at	ADP
cjfa-49831	20	14	the	the	DET
cjfa-49831	20	15	same	same	ADJ
cjfa-49831	20	16	time	time	NOUN
cjfa-49831	20	17	incur	incur	NOUN
cjfa-49831	20	18	tax	tax	NOUN
cjfa-49831	20	19	costs	cost	NOUN
cjfa-49831	20	20	.	.	PUNCT
cjfa-49831	21	1	managers	manager	NOUN
cjfa-49831	21	2	,	,	PUNCT
cjfa-49831	21	3	on	on	ADP
cjfa-49831	21	4	the	the	DET
cjfa-49831	21	5	other	other	ADJ
cjfa-49831	21	6	hand	hand	NOUN
cjfa-49831	21	7	,	,	PUNCT
cjfa-49831	21	8	can	can	AUX
cjfa-49831	21	9	report	report	VERB
cjfa-49831	21	10	lower	low	ADJ
cjfa-49831	21	11	incur	incur	ADJ
cjfa-49831	21	12	financial	financial	ADJ
cjfa-49831	21	13	reporting	reporting	NOUN
cjfa-49831	21	14	costs	cost	NOUN
cjfa-49831	21	15	thus	thus	ADV
cjfa-49831	21	16	disclose	disclose	VERB
cjfa-49831	21	17	lower	low	ADJ
cjfa-49831	21	18	incomes	income	NOUN
cjfa-49831	21	19	to	to	ADP
cjfa-49831	21	20	shareholders	shareholder	NOUN
cjfa-49831	21	21	.	.	PUNCT
cjfa-49831	22	1	tax	tax	NOUN
cjfa-49831	22	2	aggressiveness	aggressiveness	NOUN
cjfa-49831	22	3	presents	present	VERB
cjfa-49831	22	4	an	an	DET
cjfa-49831	22	5	opportunity	opportunity	NOUN
cjfa-49831	22	6	for	for	SCONJ
cjfa-49831	22	7	managers	manager	NOUN
cjfa-49831	22	8	to	to	PART
cjfa-49831	22	9	practice	practice	VERB
cjfa-49831	22	10	earnings	earning	NOUN
cjfa-49831	22	11	management	management	NOUN
cjfa-49831	22	12	by	by	ADP
cjfa-49831	22	13	minimizing	minimize	VERB
cjfa-49831	22	14	income	income	NOUN
cjfa-49831	22	15	tax	tax	NOUN
cjfa-49831	22	16	owed	owe	VERB
cjfa-49831	22	17	to	to	PART
cjfa-49831	22	18	realize	realize	VERB
cjfa-49831	22	19	profit	profit	NOUN
cjfa-49831	22	20	target	target	NOUN
cjfa-49831	22	21	profits	profit	NOUN
cjfa-49831	22	22	while	while	SCONJ
cjfa-49831	22	23	directing	direct	VERB
cjfa-49831	22	24	firms	firm	NOUN
cjfa-49831	22	25	’	'	PUNCT
cjfa-49831	22	26	resources	resource	NOUN
cjfa-49831	22	27	for	for	ADP
cjfa-49831	22	28	personal	personal	ADJ
cjfa-49831	22	29	needs	need	NOUN
cjfa-49831	22	30	.	.	PUNCT
cjfa-49831	23	1	this	this	PRON
cjfa-49831	23	2	happens	happen	VERB
cjfa-49831	23	3	because	because	SCONJ
cjfa-49831	23	4	management	management	NOUN
cjfa-49831	23	5	may	may	AUX
cjfa-49831	23	6	be	be	AUX
cjfa-49831	23	7	able	able	ADJ
cjfa-49831	23	8	to	to	PART
cjfa-49831	23	9	select	select	VERB
cjfa-49831	23	10	accounting	accounting	NOUN
cjfa-49831	23	11	procedures	procedure	NOUN
cjfa-49831	23	12	or	or	CCONJ
cjfa-49831	23	13	policies	policy	NOUN
cjfa-49831	23	14	that	that	PRON
cjfa-49831	23	15	are	be	AUX
cjfa-49831	23	16	advantageous	advantageous	ADJ
cjfa-49831	23	17	to	to	ADP
cjfa-49831	23	18	them	they	PRON
cjfa-49831	23	19	personally	personally	ADV
cjfa-49831	23	20	when	when	SCONJ
cjfa-49831	23	21	ownership	ownership	NOUN
cjfa-49831	23	22	and	and	CCONJ
cjfa-49831	23	23	control	control	NOUN
cjfa-49831	23	24	are	be	AUX
cjfa-49831	23	25	separated	separate	VERB
cjfa-49831	23	26	(	(	PUNCT
cjfa-49831	23	27	putri	putri	ADJ
cjfa-49831	23	28	,	,	PUNCT
cjfa-49831	23	29	rohman	rohman	NOUN
cjfa-49831	23	30	&	&	CCONJ
cjfa-49831	23	31	chariri	chariri	PROPN
cjfa-49831	23	32	,	,	PUNCT
cjfa-49831	23	33	2016	2016	NUM
cjfa-49831	23	34	;	;	PUNCT
cjfa-49831	24	1	blaylock	blaylock	NOUN
cjfa-49831	24	2	,	,	PUNCT
cjfa-49831	24	3	shevlin	shevlin	PROPN
cjfa-49831	24	4	&	&	CCONJ
cjfa-49831	24	5	wilson	wilson	PROPN
cjfa-49831	24	6	,	,	PUNCT
cjfa-49831	24	7	2012	2012	NUM
cjfa-49831	24	8	)	)	PUNCT
cjfa-49831	24	9	.	.	PUNCT
cjfa-49831	25	1	given	give	VERB
cjfa-49831	25	2	the	the	DET
cjfa-49831	25	3	opacity	opacity	NOUN
cjfa-49831	25	4	and	and	CCONJ
cjfa-49831	25	5	complexity	complexity	NOUN
cjfa-49831	25	6	of	of	ADP
cjfa-49831	25	7	tax	tax	NOUN
cjfa-49831	25	8	aggressiveness	aggressiveness	NOUN
cjfa-49831	25	9	activities	activity	NOUN
cjfa-49831	25	10	,	,	PUNCT
cjfa-49831	25	11	managers	manager	NOUN
cjfa-49831	25	12	may	may	AUX
cjfa-49831	25	13	hide	hide	VERB
cjfa-49831	25	14	bad	bad	ADJ
cjfa-49831	25	15	news	news	NOUN
cjfa-49831	25	16	to	to	PART
cjfa-49831	25	17	achieve	achieve	VERB
cjfa-49831	25	18	its	its	PRON
cjfa-49831	25	19	opportunistic	opportunistic	ADJ
cjfa-49831	25	20	goals	goal	NOUN
cjfa-49831	25	21	(	(	PUNCT
cjfa-49831	25	22	armstrong	armstrong	PROPN
cjfa-49831	25	23	,	,	PUNCT
cjfa-49831	25	24	blouin	blouin	PROPN
cjfa-49831	25	25	&	&	CCONJ
cjfa-49831	25	26	lack	lack	NOUN
cjfa-49831	25	27	,	,	PUNCT
cjfa-49831	25	28	2012	2012	NUM
cjfa-49831	25	29	)	)	PUNCT
cjfa-49831	25	30	.	.	PUNCT
cjfa-49831	26	1	desai	desai	PROPN
cjfa-49831	26	2	and	and	CCONJ
cjfa-49831	26	3	dharmapala	dharmapala	PROPN
cjfa-49831	26	4	(	(	PUNCT
cjfa-49831	26	5	2009	2009	NUM
cjfa-49831	26	6	)	)	PUNCT
cjfa-49831	26	7	argued	argue	VERB
cjfa-49831	26	8	that	that	SCONJ
cjfa-49831	26	9	these	these	DET
cjfa-49831	26	10	characteristics	characteristic	NOUN
cjfa-49831	26	11	may	may	AUX
cjfa-49831	26	12	favor	favor	VERB
cjfa-49831	26	13	managerial	managerial	ADJ
cjfa-49831	26	14	opportunism	opportunism	NOUN
cjfa-49831	26	15	.	.	PUNCT
cjfa-49831	27	1	the	the	DET
cjfa-49831	27	2	majority	majority	NOUN
cjfa-49831	27	3	of	of	ADP
cjfa-49831	27	4	recent	recent	ADJ
cjfa-49831	27	5	research	research	NOUN
cjfa-49831	27	6	in	in	ADP
cjfa-49831	27	7	developing	develop	VERB
cjfa-49831	27	8	markets	market	NOUN
cjfa-49831	27	9	have	have	AUX
cjfa-49831	27	10	been	be	AUX
cjfa-49831	27	11	done	do	VERB
cjfa-49831	27	12	to	to	PART
cjfa-49831	27	13	explain	explain	VERB
cjfa-49831	27	14	how	how	SCONJ
cjfa-49831	27	15	earnings	earning	NOUN
cjfa-49831	27	16	management	management	NOUN
cjfa-49831	27	17	principles	principle	NOUN
cjfa-49831	27	18	relate	relate	VERB
cjfa-49831	27	19	to	to	ADP
cjfa-49831	27	20	firm	firm	ADJ
cjfa-49831	27	21	-	-	PUNCT
cjfa-49831	27	22	level	level	NOUN
cjfa-49831	27	23	characteristics	characteristic	NOUN
cjfa-49831	27	24	(	(	PUNCT
cjfa-49831	27	25	e.g.	e.g.	ADV
cjfa-49831	27	26	profitability	profitability	NOUN
cjfa-49831	27	27	,	,	PUNCT
cjfa-49831	27	28	size	size	NOUN
cjfa-49831	27	29	,	,	PUNCT
cjfa-49831	27	30	and	and	CCONJ
cjfa-49831	27	31	leverage	leverage	NOUN
cjfa-49831	27	32	)	)	PUNCT
cjfa-49831	27	33	or	or	CCONJ
cjfa-49831	27	34	corporate	corporate	ADJ
cjfa-49831	27	35	governance	governance	NOUN
cjfa-49831	27	36	mechanisms	mechanism	NOUN
cjfa-49831	27	37	(	(	PUNCT
cjfa-49831	27	38	e.g.	e.g.	ADV
cjfa-49831	27	39	board	board	NOUN
cjfa-49831	27	40	size	size	NOUN
cjfa-49831	27	41	,	,	PUNCT
cjfa-49831	27	42	independent	independent	ADJ
cjfa-49831	27	43	directors	director	NOUN
cjfa-49831	27	44	,	,	PUNCT
cjfa-49831	27	45	ceo	ceo	NOUN
cjfa-49831	27	46	duality	duality	NOUN
cjfa-49831	27	47	,	,	PUNCT
cjfa-49831	27	48	and	and	CCONJ
cjfa-49831	27	49	audit	audit	NOUN
cjfa-49831	27	50	quality	quality	NOUN
cjfa-49831	27	51	)	)	PUNCT
cjfa-49831	27	52	and	and	CCONJ
cjfa-49831	27	53	largely	largely	ADV
cjfa-49831	27	54	ignore	ignore	VERB
cjfa-49831	27	55	how	how	SCONJ
cjfa-49831	27	56	tax	tax	NOUN
cjfa-49831	27	57	aggressiveness	aggressiveness	NOUN
cjfa-49831	27	58	impact	impact	NOUN
cjfa-49831	27	59	earnings	earning	NOUN
cjfa-49831	27	60	management	management	NOUN
cjfa-49831	27	61	decisions	decision	NOUN
cjfa-49831	27	62	.	.	PUNCT
cjfa-49831	28	1	hence	hence	ADV
cjfa-49831	28	2	,	,	PUNCT
cjfa-49831	28	3	it	it	PRON
cjfa-49831	28	4	is	be	AUX
cjfa-49831	28	5	intriguing	intriguing	ADJ
cjfa-49831	28	6	to	to	PART
cjfa-49831	28	7	explore	explore	VERB
cjfa-49831	28	8	areas	area	NOUN
cjfa-49831	28	9	that	that	PRON
cjfa-49831	28	10	earlier	early	ADV
cjfa-49831	28	11	scholars	scholar	NOUN
cjfa-49831	28	12	mostly	mostly	ADV
cjfa-49831	28	13	ignored	ignore	VERB
cjfa-49831	28	14	in	in	ADP
cjfa-49831	28	15	order	order	NOUN
cjfa-49831	28	16	to	to	PART
cjfa-49831	28	17	learn	learn	VERB
cjfa-49831	28	18	new	new	ADJ
cjfa-49831	28	19	insights	insight	NOUN
cjfa-49831	28	20	about	about	ADP
cjfa-49831	28	21	the	the	DET
cjfa-49831	28	22	relationship	relationship	NOUN
cjfa-49831	28	23	between	between	ADP
cjfa-49831	28	24	aggressiveness	aggressiveness	NOUN
cjfa-49831	28	25	tax	tax	NOUN
cjfa-49831	28	26	avoidance	avoidance	NOUN
cjfa-49831	28	27	and	and	CCONJ
cjfa-49831	28	28	earnings	earning	NOUN
cjfa-49831	28	29	management	management	NOUN
cjfa-49831	28	30	.	.	PUNCT
cjfa-49831	29	1	in	in	ADP
cjfa-49831	29	2	this	this	DET
cjfa-49831	29	3	light	light	NOUN
cjfa-49831	29	4	,	,	PUNCT
cjfa-49831	29	5	the	the	DET
cjfa-49831	29	6	current	current	ADJ
cjfa-49831	29	7	study	study	NOUN
cjfa-49831	29	8	’s	’s	PART
cjfa-49831	29	9	goal	goal	NOUN
cjfa-49831	29	10	is	be	AUX
cjfa-49831	29	11	to	to	PART
cjfa-49831	29	12	examine	examine	VERB
cjfa-49831	29	13	how	how	SCONJ
cjfa-49831	29	14	aggressiveness	aggressiveness	NOUN
cjfa-49831	29	15	tax	tax	NOUN
cjfa-49831	29	16	avoidance	avoidance	NOUN
cjfa-49831	29	17	and	and	CCONJ
cjfa-49831	29	18	earnings	earning	NOUN
cjfa-49831	29	19	management	management	NOUN
cjfa-49831	29	20	interact	interact	VERB
cjfa-49831	29	21	in	in	ADP
cjfa-49831	29	22	tunisian	tunisian	ADJ
cjfa-49831	29	23	firms	firm	NOUN
cjfa-49831	29	24	.	.	PUNCT
cjfa-49831	30	1	this	this	DET
cjfa-49831	30	2	study	study	NOUN
cjfa-49831	30	3	makes	make	VERB
cjfa-49831	30	4	several	several	ADJ
cjfa-49831	30	5	contributions	contribution	NOUN
cjfa-49831	30	6	to	to	ADP
cjfa-49831	30	7	the	the	DET
cjfa-49831	30	8	existing	exist	VERB
cjfa-49831	30	9	literature	literature	NOUN
cjfa-49831	30	10	.	.	PUNCT
cjfa-49831	31	1	first	first	ADV
cjfa-49831	31	2	,	,	PUNCT
cjfa-49831	31	3	we	we	PRON
cjfa-49831	31	4	complete	complete	VERB
cjfa-49831	31	5	studies	study	NOUN
cjfa-49831	31	6	relating	relate	VERB
cjfa-49831	31	7	to	to	ADP
cjfa-49831	31	8	the	the	DET
cjfa-49831	31	9	determinants	determinant	NOUN
cjfa-49831	31	10	of	of	ADP
cjfa-49831	31	11	earnings	earning	NOUN
cjfa-49831	31	12	management	management	NOUN
cjfa-49831	31	13	by	by	ADP
cjfa-49831	31	14	identifying	identify	VERB
cjfa-49831	31	15	the	the	DET
cjfa-49831	31	16	tax	tax	NOUN
cjfa-49831	31	17	avoidance	avoidance	NOUN
cjfa-49831	31	18	incidence	incidence	NOUN
cjfa-49831	31	19	in	in	ADP
cjfa-49831	31	20	the	the	DET
cjfa-49831	31	21	context	context	NOUN
cjfa-49831	31	22	of	of	ADP
cjfa-49831	31	23	a	a	DET
cjfa-49831	31	24	developing	develop	VERB
cjfa-49831	31	25	country	country	NOUN
cjfa-49831	31	26	like	like	ADP
cjfa-49831	31	27	tunisia	tunisia	PROPN
cjfa-49831	31	28	,	,	PUNCT
cjfa-49831	31	29	which	which	PRON
cjfa-49831	31	30	deepens	deepen	VERB
cjfa-49831	31	31	our	our	PRON
cjfa-49831	31	32	understandings	understanding	NOUN
cjfa-49831	31	33	about	about	ADP
cjfa-49831	31	34	the	the	DET
cjfa-49831	31	35	determinants	determinant	NOUN
cjfa-49831	31	36	of	of	ADP
cjfa-49831	31	37	firms	firm	NOUN
cjfa-49831	31	38	’	’	PART
cjfa-49831	31	39	earnings	earning	NOUN
cjfa-49831	31	40	information	information	NOUN
cjfa-49831	31	41	production	production	NOUN
cjfa-49831	31	42	.	.	PUNCT
cjfa-49831	32	1	second	second	ADJ
cjfa-49831	32	2	,	,	PUNCT
cjfa-49831	32	3	the	the	DET
cjfa-49831	32	4	paucity	paucity	NOUN
cjfa-49831	32	5	of	of	ADP
cjfa-49831	32	6	research	research	NOUN
cjfa-49831	32	7	on	on	ADP
cjfa-49831	32	8	how	how	SCONJ
cjfa-49831	32	9	company	company	NOUN
cjfa-49831	32	10	tax	tax	NOUN
cjfa-49831	32	11	regulations	regulation	NOUN
cjfa-49831	32	12	impact	impact	VERB
cjfa-49831	32	13	earnings	earning	NOUN
cjfa-49831	32	14	management	management	NOUN
cjfa-49831	32	15	in	in	ADP
cjfa-49831	32	16	less	less	ADJ
cjfa-49831	32	17	developed	develop	VERB
cjfa-49831	32	18	nations	nation	NOUN
cjfa-49831	32	19	is	be	AUX
cjfa-49831	32	20	the	the	DET
cjfa-49831	32	21	primary	primary	ADJ
cjfa-49831	32	22	impetus	impetus	NOUN
cjfa-49831	32	23	for	for	ADP
cjfa-49831	32	24	studying	study	VERB
cjfa-49831	32	25	the	the	DET
cjfa-49831	32	26	tunisian	tunisian	ADJ
cjfa-49831	32	27	market	market	NOUN
cjfa-49831	32	28	.	.	PUNCT
cjfa-49831	33	1	it	it	PRON
cjfa-49831	33	2	should	should	AUX
cjfa-49831	33	3	be	be	AUX
cjfa-49831	33	4	noted	note	VERB
cjfa-49831	33	5	does	do	AUX
cjfa-49831	33	6	tax	tax	NOUN
cjfa-49831	33	7	aggressiveness	aggressiveness	NOUN
cjfa-49831	33	8	lead	lead	VERB
cjfa-49831	33	9	to	to	ADP
cjfa-49831	33	10	more	more	ADJ
cjfa-49831	33	11	earnings	earning	NOUN
cjfa-49831	33	12	management	management	NOUN
cjfa-49831	33	13	…	…	PUNCT
cjfa-49831	33	14	1111	1111	NUM
cjfa-49831	33	15	from	from	ADP
cjfa-49831	33	16	an	an	DET
cjfa-49831	33	17	economic	economic	ADJ
cjfa-49831	33	18	perspective	perspective	NOUN
cjfa-49831	33	19	that	that	SCONJ
cjfa-49831	33	20	tunisia	tunisia	PROPN
cjfa-49831	33	21	is	be	AUX
cjfa-49831	33	22	one	one	NUM
cjfa-49831	33	23	of	of	ADP
cjfa-49831	33	24	the	the	DET
cjfa-49831	33	25	nations	nation	NOUN
cjfa-49831	33	26	with	with	ADP
cjfa-49831	33	27	high	high	ADJ
cjfa-49831	33	28	debt	debt	NOUN
cjfa-49831	33	29	capital	capital	NOUN
cjfa-49831	33	30	markets	market	NOUN
cjfa-49831	33	31	and	and	CCONJ
cjfa-49831	33	32	incentive	incentive	NOUN
cjfa-49831	33	33	tax	tax	NOUN
cjfa-49831	33	34	regulations	regulation	NOUN
cjfa-49831	33	35	that	that	PRON
cjfa-49831	33	36	support	support	VERB
cjfa-49831	33	37	investment	investment	NOUN
cjfa-49831	33	38	.	.	PUNCT
cjfa-49831	34	1	finally	finally	ADV
cjfa-49831	34	2	,	,	PUNCT
cjfa-49831	34	3	these	these	DET
cjfa-49831	34	4	findings	finding	NOUN
cjfa-49831	34	5	could	could	AUX
cjfa-49831	34	6	have	have	VERB
cjfa-49831	34	7	some	some	DET
cjfa-49831	34	8	practical	practical	ADJ
cjfa-49831	34	9	and	and	CCONJ
cjfa-49831	34	10	regulatory	regulatory	ADJ
cjfa-49831	34	11	repercussions	repercussion	NOUN
cjfa-49831	34	12	that	that	PRON
cjfa-49831	34	13	alert	alert	VERB
cjfa-49831	34	14	regulators	regulator	NOUN
cjfa-49831	34	15	to	to	ADP
cjfa-49831	34	16	the	the	DET
cjfa-49831	34	17	need	need	NOUN
cjfa-49831	34	18	for	for	ADP
cjfa-49831	34	19	new	new	ADJ
cjfa-49831	34	20	restrictions	restriction	NOUN
cjfa-49831	34	21	to	to	PART
cjfa-49831	34	22	limit	limit	VERB
cjfa-49831	34	23	earnings	earning	NOUN
cjfa-49831	34	24	management	management	NOUN
cjfa-49831	34	25	.	.	PUNCT
cjfa-49831	35	1	the	the	DET
cjfa-49831	35	2	remainder	remainder	NOUN
cjfa-49831	35	3	of	of	ADP
cjfa-49831	35	4	this	this	DET
cjfa-49831	35	5	paper	paper	NOUN
cjfa-49831	35	6	is	be	AUX
cjfa-49831	35	7	structured	structure	VERB
cjfa-49831	35	8	as	as	SCONJ
cjfa-49831	35	9	follows	follow	VERB
cjfa-49831	35	10	.	.	PUNCT
cjfa-49831	36	1	in	in	ADP
cjfa-49831	36	2	section	section	NOUN
cjfa-49831	36	3	2	2	NUM
cjfa-49831	36	4	,	,	PUNCT
cjfa-49831	36	5	we	we	PRON
cjfa-49831	36	6	give	give	VERB
cjfa-49831	36	7	an	an	DET
cjfa-49831	36	8	overview	overview	NOUN
cjfa-49831	36	9	of	of	ADP
cjfa-49831	36	10	the	the	DET
cjfa-49831	36	11	relevant	relevant	ADJ
cjfa-49831	36	12	literature	literature	NOUN
cjfa-49831	36	13	and	and	CCONJ
cjfa-49831	36	14	derive	derive	VERB
cjfa-49831	36	15	our	our	PRON
cjfa-49831	36	16	hypothesis	hypothesis	NOUN
cjfa-49831	36	17	.	.	PUNCT
cjfa-49831	37	1	in	in	ADP
cjfa-49831	37	2	section	section	NOUN
cjfa-49831	37	3	3	3	NUM
cjfa-49831	37	4	,	,	PUNCT
cjfa-49831	37	5	we	we	PRON
cjfa-49831	37	6	describe	describe	VERB
cjfa-49831	37	7	the	the	DET
cjfa-49831	37	8	research	research	NOUN
cjfa-49831	37	9	methodology	methodology	NOUN
cjfa-49831	37	10	.	.	PUNCT
cjfa-49831	38	1	the	the	DET
cjfa-49831	38	2	results	result	NOUN
cjfa-49831	38	3	are	be	AUX
cjfa-49831	38	4	provided	provide	VERB
cjfa-49831	38	5	and	and	CCONJ
cjfa-49831	38	6	discussed	discuss	VERB
cjfa-49831	38	7	in	in	ADP
cjfa-49831	38	8	section	section	NOUN
cjfa-49831	38	9	4	4	NUM
cjfa-49831	38	10	.	.	PUNCT
cjfa-49831	38	11	section	section	NOUN
cjfa-49831	38	12	5	5	NUM
cjfa-49831	38	13	concludes	conclude	VERB
cjfa-49831	38	14	this	this	DET
cjfa-49831	38	15	paper	paper	NOUN
cjfa-49831	38	16	.	.	PUNCT
cjfa-49831	39	1	literature	literature	NOUN
cjfa-49831	39	2	reviewliterature	reviewliterature	NOUN
cjfa-49831	39	3	review	review	NOUN
cjfa-49831	39	4	aggressiveness	aggressiveness	NOUN
cjfa-49831	39	5	tax	tax	NOUN
cjfa-49831	39	6	avoidanceaggressiveness	avoidanceaggressiveness	NOUN
cjfa-49831	39	7	tax	tax	NOUN
cjfa-49831	39	8	avoidance	avoidance	NOUN
cjfa-49831	39	9	tax	tax	NOUN
cjfa-49831	39	10	aggressiveness	aggressiveness	NOUN
cjfa-49831	39	11	refers	refer	VERB
cjfa-49831	39	12	to	to	ADP
cjfa-49831	39	13	the	the	DET
cjfa-49831	39	14	practices	practice	NOUN
cjfa-49831	39	15	taken	take	VERB
cjfa-49831	39	16	by	by	ADP
cjfa-49831	39	17	a	a	DET
cjfa-49831	39	18	firm	firm	NOUN
cjfa-49831	39	19	to	to	PART
cjfa-49831	39	20	reduce	reduce	VERB
cjfa-49831	39	21	its	its	PRON
cjfa-49831	39	22	tax	tax	NOUN
cjfa-49831	39	23	burden	burden	NOUN
cjfa-49831	39	24	through	through	ADP
cjfa-49831	39	25	legal	legal	ADJ
cjfa-49831	39	26	tax	tax	NOUN
cjfa-49831	39	27	planning	planning	NOUN
cjfa-49831	39	28	(	(	PUNCT
cjfa-49831	39	29	tax	tax	NOUN
cjfa-49831	39	30	avoidance	avoidance	NOUN
cjfa-49831	39	31	)	)	PUNCT
cjfa-49831	39	32	and	and	CCONJ
cjfa-49831	39	33	illegal	illegal	ADJ
cjfa-49831	39	34	(	(	PUNCT
cjfa-49831	39	35	tax	tax	NOUN
cjfa-49831	39	36	evasion	evasion	NOUN
cjfa-49831	39	37	)	)	PUNCT
cjfa-49831	39	38	.	.	PUNCT
cjfa-49831	40	1	according	accord	VERB
cjfa-49831	40	2	to	to	ADP
cjfa-49831	40	3	sunarto	sunarto	PROPN
cjfa-49831	40	4	,	,	PUNCT
cjfa-49831	40	5	widjaja	widjaja	PROPN
cjfa-49831	40	6	and	and	CCONJ
cjfa-49831	40	7	oktaviani	oktaviani	PROPN
cjfa-49831	40	8	(	(	PUNCT
cjfa-49831	40	9	2021	2021	NUM
cjfa-49831	40	10	)	)	PUNCT
cjfa-49831	40	11	,	,	PUNCT
cjfa-49831	40	12	this	this	DET
cjfa-49831	40	13	action	action	NOUN
cjfa-49831	40	14	is	be	AUX
cjfa-49831	40	15	taken	take	VERB
cjfa-49831	40	16	to	to	PART
cjfa-49831	40	17	minimize	minimize	VERB
cjfa-49831	40	18	or	or	CCONJ
cjfa-49831	40	19	reduce	reduce	VERB
cjfa-49831	40	20	the	the	DET
cjfa-49831	40	21	tax	tax	NOUN
cjfa-49831	40	22	costs	cost	NOUN
cjfa-49831	40	23	.	.	PUNCT
cjfa-49831	41	1	in	in	ADP
cjfa-49831	41	2	an	an	DET
cjfa-49831	41	3	agency	agency	NOUN
cjfa-49831	41	4	framework	framework	NOUN
cjfa-49831	41	5	where	where	SCONJ
cjfa-49831	41	6	managers	manager	NOUN
cjfa-49831	41	7	frequently	frequently	ADV
cjfa-49831	41	8	act	act	VERB
cjfa-49831	41	9	in	in	ADP
cjfa-49831	41	10	their	their	PRON
cjfa-49831	41	11	own	own	ADJ
cjfa-49831	41	12	interests	interest	NOUN
cjfa-49831	41	13	and	and	CCONJ
cjfa-49831	41	14	do	do	AUX
cjfa-49831	41	15	not	not	PART
cjfa-49831	41	16	prioritize	prioritize	VERB
cjfa-49831	41	17	shareholders	shareholder	NOUN
cjfa-49831	41	18	’	'	PUNCT
cjfa-49831	41	19	interests	interest	NOUN
cjfa-49831	41	20	,	,	PUNCT
cjfa-49831	41	21	the	the	DET
cjfa-49831	41	22	examination	examination	NOUN
cjfa-49831	41	23	of	of	ADP
cjfa-49831	41	24	a	a	DET
cjfa-49831	41	25	tax	tax	NOUN
cjfa-49831	41	26	aggressiveness	aggressiveness	NOUN
cjfa-49831	41	27	choice	choice	NOUN
cjfa-49831	41	28	is	be	AUX
cjfa-49831	41	29	embedded	embed	VERB
cjfa-49831	41	30	(	(	PUNCT
cjfa-49831	41	31	salehi	salehi	PROPN
cjfa-49831	41	32	,	,	PUNCT
cjfa-49831	41	33	mirzaee	mirzaee	PROPN
cjfa-49831	41	34	&	&	CCONJ
cjfa-49831	41	35	yazdani	yazdani	PROPN
cjfa-49831	41	36	,	,	PUNCT
cjfa-49831	41	37	2017	2017	NUM
cjfa-49831	41	38	)	)	PUNCT
cjfa-49831	41	39	.	.	PUNCT
cjfa-49831	42	1	tax	tax	NOUN
cjfa-49831	42	2	literature	literature	PROPN
cjfa-49831	42	3	argued	argue	VERB
cjfa-49831	42	4	that	that	SCONJ
cjfa-49831	42	5	tax	tax	NOUN
cjfa-49831	42	6	avoidance	avoidance	NOUN
cjfa-49831	42	7	serves	serve	VERB
cjfa-49831	42	8	as	as	ADP
cjfa-49831	42	9	one	one	NUM
cjfa-49831	42	10	of	of	ADP
cjfa-49831	42	11	the	the	DET
cjfa-49831	42	12	motivations	motivation	NOUN
cjfa-49831	42	13	for	for	ADP
cjfa-49831	42	14	earnings	earning	NOUN
cjfa-49831	42	15	management	management	NOUN
cjfa-49831	42	16	(	(	PUNCT
cjfa-49831	42	17	wang	wang	PROPN
cjfa-49831	42	18	&	&	CCONJ
cjfa-49831	42	19	chen	chen	PROPN
cjfa-49831	42	20	,	,	PUNCT
cjfa-49831	42	21	2012	2012	NUM
cjfa-49831	42	22	)	)	PUNCT
cjfa-49831	42	23	.	.	PUNCT
cjfa-49831	43	1	referring	refer	VERB
cjfa-49831	43	2	to	to	ADP
cjfa-49831	43	3	scott	scott	PROPN
cjfa-49831	43	4	and	and	CCONJ
cjfa-49831	43	5	scott	scott	PROPN
cjfa-49831	43	6	(	(	PUNCT
cjfa-49831	43	7	2015	2015	NUM
cjfa-49831	43	8	)	)	PUNCT
cjfa-49831	43	9	definition	definition	NOUN
cjfa-49831	43	10	,	,	PUNCT
cjfa-49831	43	11	earning	earn	VERB
cjfa-49831	43	12	management	management	NOUN
cjfa-49831	43	13	can	can	AUX
cjfa-49831	43	14	be	be	AUX
cjfa-49831	43	15	predicted	predict	VERB
cjfa-49831	43	16	as	as	ADP
cjfa-49831	43	17	the	the	DET
cjfa-49831	43	18	managerial	managerial	ADJ
cjfa-49831	43	19	behavior	behavior	NOUN
cjfa-49831	43	20	of	of	ADP
cjfa-49831	43	21	choosing	choose	VERB
cjfa-49831	43	22	accounting	accounting	NOUN
cjfa-49831	43	23	policies	policy	NOUN
cjfa-49831	43	24	for	for	ADP
cjfa-49831	43	25	specific	specific	ADJ
cjfa-49831	43	26	purposes	purpose	NOUN
cjfa-49831	43	27	.	.	PUNCT
cjfa-49831	44	1	two	two	NUM
cjfa-49831	44	2	perceptions	perception	NOUN
cjfa-49831	44	3	of	of	ADP
cjfa-49831	44	4	earnings	earning	NOUN
cjfa-49831	44	5	management	management	NOUN
cjfa-49831	44	6	are	be	AUX
cjfa-49831	44	7	proposed	propose	VERB
cjfa-49831	44	8	by	by	ADP
cjfa-49831	44	9	desai	desai	PROPN
cjfa-49831	44	10	and	and	CCONJ
cjfa-49831	44	11	dharmapala	dharmapala	PROPN
cjfa-49831	44	12	(	(	PUNCT
cjfa-49831	44	13	2009	2009	NUM
cjfa-49831	44	14	)	)	PUNCT
cjfa-49831	44	15	.	.	PUNCT
cjfa-49831	45	1	on	on	ADP
cjfa-49831	45	2	one	one	NUM
cjfa-49831	45	3	hand	hand	NOUN
cjfa-49831	45	4	,	,	PUNCT
cjfa-49831	45	5	earnings	earning	NOUN
cjfa-49831	45	6	management	management	NOUN
cjfa-49831	45	7	is	be	AUX
cjfa-49831	45	8	regarded	regard	VERB
cjfa-49831	45	9	as	as	ADP
cjfa-49831	45	10	an	an	DET
cjfa-49831	45	11	opportunistic	opportunistic	ADJ
cjfa-49831	45	12	behavior	behavior	NOUN
cjfa-49831	45	13	by	by	ADP
cjfa-49831	45	14	managers	manager	NOUN
cjfa-49831	45	15	to	to	PART
cjfa-49831	45	16	maximize	maximize	VERB
cjfa-49831	45	17	their	their	PRON
cjfa-49831	45	18	own	own	ADJ
cjfa-49831	45	19	interests	interest	NOUN
cjfa-49831	45	20	.	.	PUNCT
cjfa-49831	46	1	on	on	ADP
cjfa-49831	46	2	the	the	DET
cjfa-49831	46	3	other	other	ADJ
cjfa-49831	46	4	hand	hand	NOUN
cjfa-49831	46	5	,	,	PUNCT
cjfa-49831	46	6	effective	effective	ADJ
cjfa-49831	46	7	contracts	contract	NOUN
cjfa-49831	46	8	may	may	AUX
cjfa-49831	46	9	be	be	AUX
cjfa-49831	46	10	used	use	VERB
cjfa-49831	46	11	to	to	PART
cjfa-49831	46	12	explain	explain	VERB
cjfa-49831	46	13	earnings	earning	NOUN
cjfa-49831	46	14	management	management	NOUN
cjfa-49831	46	15	.	.	PUNCT
cjfa-49831	47	1	one	one	NUM
cjfa-49831	47	2	of	of	ADP
cjfa-49831	47	3	the	the	DET
cjfa-49831	47	4	assumptions	assumption	NOUN
cjfa-49831	47	5	of	of	ADP
cjfa-49831	47	6	agency	agency	NOUN
cjfa-49831	47	7	theory	theory	NOUN
cjfa-49831	47	8	is	be	AUX
cjfa-49831	47	9	that	that	SCONJ
cjfa-49831	47	10	management	management	NOUN
cjfa-49831	47	11	of	of	ADP
cjfa-49831	47	12	earnings	earning	NOUN
cjfa-49831	47	13	is	be	AUX
cjfa-49831	47	14	an	an	DET
cjfa-49831	47	15	opportunistic	opportunistic	ADJ
cjfa-49831	47	16	management	management	NOUN
cjfa-49831	47	17	practice	practice	NOUN
cjfa-49831	47	18	.	.	PUNCT
cjfa-49831	48	1	according	accord	VERB
cjfa-49831	48	2	to	to	ADP
cjfa-49831	48	3	a	a	DET
cjfa-49831	48	4	stand	stand	NOUN
cjfa-49831	48	5	of	of	ADP
cjfa-49831	48	6	literature	literature	NOUN
cjfa-49831	48	7	(	(	PUNCT
cjfa-49831	48	8	slemrod	slemrod	NOUN
cjfa-49831	48	9	,	,	PUNCT
cjfa-49831	48	10	2004	2004	NUM
cjfa-49831	48	11	;	;	PUNCT
cjfa-49831	48	12	chen	chen	PROPN
cjfa-49831	48	13	&	&	CCONJ
cjfa-49831	48	14	chu	chu	PROPN
cjfa-49831	48	15	,	,	PUNCT
cjfa-49831	48	16	2005	2005	NUM
cjfa-49831	48	17	;	;	PUNCT
cjfa-49831	48	18	crocker	crocker	PROPN
cjfa-49831	48	19	&	&	CCONJ
cjfa-49831	48	20	slemrod	slemrod	PROPN
cjfa-49831	48	21	,	,	PUNCT
cjfa-49831	48	22	2005	2005	NUM
cjfa-49831	48	23	)	)	PUNCT
cjfa-49831	48	24	,	,	PUNCT
cjfa-49831	48	25	the	the	DET
cjfa-49831	48	26	link	link	NOUN
cjfa-49831	48	27	between	between	ADP
cjfa-49831	48	28	tax	tax	NOUN
cjfa-49831	48	29	avoidance	avoidance	NOUN
cjfa-49831	48	30	activities	activity	NOUN
cjfa-49831	48	31	and	and	CCONJ
cjfa-49831	48	32	agency	agency	NOUN
cjfa-49831	48	33	problems	problem	NOUN
cjfa-49831	48	34	is	be	AUX
cjfa-49831	48	35	inherent	inherent	ADJ
cjfa-49831	48	36	in	in	ADP
cjfa-49831	48	37	the	the	DET
cjfa-49831	48	38	context	context	NOUN
cjfa-49831	48	39	of	of	ADP
cjfa-49831	48	40	owned	own	VERB
cjfa-49831	48	41	-	-	PUNCT
cjfa-49831	48	42	public	public	ADJ
cjfa-49831	48	43	firms	firm	NOUN
cjfa-49831	48	44	.	.	PUNCT
cjfa-49831	49	1	corporate	corporate	ADJ
cjfa-49831	49	2	tax	tax	NOUN
cjfa-49831	49	3	avoidance	avoidance	NOUN
cjfa-49831	49	4	can	can	AUX
cjfa-49831	49	5	be	be	AUX
cjfa-49831	49	6	used	use	VERB
cjfa-49831	49	7	by	by	ADP
cjfa-49831	49	8	managers	manager	NOUN
cjfa-49831	49	9	to	to	PART
cjfa-49831	49	10	manage	manage	VERB
cjfa-49831	49	11	earnings	earning	NOUN
cjfa-49831	49	12	.	.	PUNCT
cjfa-49831	50	1	earnings	earning	NOUN
cjfa-49831	50	2	management	management	NOUN
cjfa-49831	50	3	,	,	PUNCT
cjfa-49831	50	4	which	which	PRON
cjfa-49831	50	5	reflects	reflect	VERB
cjfa-49831	50	6	the	the	DET
cjfa-49831	50	7	opportunistic	opportunistic	ADJ
cjfa-49831	50	8	nature	nature	NOUN
cjfa-49831	50	9	of	of	ADP
cjfa-49831	50	10	management	management	NOUN
cjfa-49831	50	11	,	,	PUNCT
cjfa-49831	50	12	is	be	AUX
cjfa-49831	50	13	a	a	DET
cjfa-49831	50	14	practice	practice	NOUN
cjfa-49831	50	15	that	that	PRON
cjfa-49831	50	16	is	be	AUX
cjfa-49831	50	17	harmful	harmful	ADJ
cjfa-49831	50	18	to	to	ADP
cjfa-49831	50	19	firms	firm	NOUN
cjfa-49831	50	20	.	.	PUNCT
cjfa-49831	51	1	the	the	DET
cjfa-49831	51	2	existence	existence	NOUN
cjfa-49831	51	3	of	of	ADP
cjfa-49831	51	4	agency	agency	NOUN
cjfa-49831	51	5	problems	problem	NOUN
cjfa-49831	51	6	may	may	AUX
cjfa-49831	51	7	call	call	VERB
cjfa-49831	51	8	into	into	ADP
cjfa-49831	51	9	question	question	NOUN
cjfa-49831	51	10	whether	whether	SCONJ
cjfa-49831	51	11	the	the	DET
cjfa-49831	51	12	tax	tax	NOUN
cjfa-49831	51	13	avoidance	avoidance	NOUN
cjfa-49831	51	14	measures	measure	NOUN
cjfa-49831	51	15	adopted	adopt	VERB
cjfa-49831	51	16	amira	amira	PROPN
cjfa-49831	51	17	ben	ben	PROPN
cjfa-49831	51	18	hassoun	hassoun	PROPN
cjfa-49831	51	19	,	,	PUNCT
cjfa-49831	51	20	manel	manel	PROPN
cjfa-49831	51	21	hadrich1212	hadrich1212	PROPN
cjfa-49831	51	22	by	by	ADP
cjfa-49831	51	23	the	the	DET
cjfa-49831	51	24	firms	firm	NOUN
cjfa-49831	51	25	are	be	AUX
cjfa-49831	51	26	in	in	ADP
cjfa-49831	51	27	the	the	DET
cjfa-49831	51	28	interests	interest	NOUN
cjfa-49831	51	29	of	of	ADP
cjfa-49831	51	30	shareholders	shareholder	NOUN
cjfa-49831	51	31	.	.	PUNCT
cjfa-49831	52	1	instead	instead	ADV
cjfa-49831	52	2	,	,	PUNCT
cjfa-49831	52	3	management	management	NOUN
cjfa-49831	52	4	applies	apply	VERB
cjfa-49831	52	5	various	various	ADJ
cjfa-49831	52	6	schemes	scheme	NOUN
cjfa-49831	52	7	and	and	CCONJ
cjfa-49831	52	8	methods	method	NOUN
cjfa-49831	52	9	to	to	PART
cjfa-49831	52	10	tax	tax	NOUN
cjfa-49831	52	11	avoidance	avoidance	NOUN
cjfa-49831	52	12	activities	activity	NOUN
cjfa-49831	52	13	as	as	ADP
cjfa-49831	52	14	a	a	DET
cjfa-49831	52	15	means	means	NOUN
cjfa-49831	52	16	of	of	ADP
cjfa-49831	52	17	safeguarding	safeguard	VERB
cjfa-49831	52	18	personal	personal	ADJ
cjfa-49831	52	19	interests	interest	NOUN
cjfa-49831	52	20	that	that	PRON
cjfa-49831	52	21	are	be	AUX
cjfa-49831	52	22	inconsistent	inconsistent	ADJ
cjfa-49831	52	23	with	with	ADP
cjfa-49831	52	24	corporate	corporate	ADJ
cjfa-49831	52	25	goals	goal	NOUN
cjfa-49831	52	26	.	.	PUNCT
cjfa-49831	53	1	therefore	therefore	ADV
cjfa-49831	53	2	,	,	PUNCT
cjfa-49831	53	3	firms	firm	NOUN
cjfa-49831	53	4	with	with	ADP
cjfa-49831	53	5	aggressiveness	aggressiveness	NOUN
cjfa-49831	53	6	tax	tax	NOUN
cjfa-49831	53	7	avoidance	avoidance	NOUN
cjfa-49831	53	8	are	be	AUX
cjfa-49831	53	9	more	more	ADV
cjfa-49831	53	10	likely	likely	ADJ
cjfa-49831	53	11	to	to	PART
cjfa-49831	53	12	practice	practice	VERB
cjfa-49831	53	13	opportunistic	opportunistic	ADJ
cjfa-49831	53	14	earnings	earning	NOUN
cjfa-49831	53	15	management	management	NOUN
cjfa-49831	53	16	.	.	PUNCT
cjfa-49831	54	1	we	we	PRON
cjfa-49831	54	2	expect	expect	VERB
cjfa-49831	54	3	that	that	SCONJ
cjfa-49831	54	4	aggressiveness	aggressiveness	NOUN
cjfa-49831	54	5	tax	tax	NOUN
cjfa-49831	54	6	avoidance	avoidance	NOUN
cjfa-49831	54	7	to	to	PART
cjfa-49831	54	8	be	be	AUX
cjfa-49831	54	9	positively	positively	ADV
cjfa-49831	54	10	related	relate	VERB
cjfa-49831	54	11	to	to	ADP
cjfa-49831	54	12	earnings	earning	NOUN
cjfa-49831	54	13	management	management	NOUN
cjfa-49831	54	14	.	.	PUNCT
cjfa-49831	55	1	therefore	therefore	ADV
cjfa-49831	55	2	,	,	PUNCT
cjfa-49831	55	3	formulate	formulate	VERB
cjfa-49831	55	4	the	the	DET
cjfa-49831	55	5	following	follow	VERB
cjfa-49831	55	6	hypothesis	hypothesis	NOUN
cjfa-49831	55	7	:	:	PUNCT
cjfa-49831	55	8	h1	h1	PROPN
cjfa-49831	55	9	:	:	PUNCT
cjfa-49831	55	10	for	for	ADP
cjfa-49831	55	11	tunisian	tunisian	ADJ
cjfa-49831	55	12	firms	firm	NOUN
cjfa-49831	55	13	,	,	PUNCT
cjfa-49831	55	14	highly	highly	ADV
cjfa-49831	55	15	tax	tax	NOUN
cjfa-49831	55	16	aggressiveness	aggressiveness	NOUN
cjfa-49831	55	17	are	be	AUX
cjfa-49831	55	18	more	more	ADV
cjfa-49831	55	19	likely	likely	ADJ
cjfa-49831	55	20	to	to	PART
cjfa-49831	55	21	undergo	undergo	VERB
cjfa-49831	55	22	earnings	earning	NOUN
cjfa-49831	55	23	management	management	NOUN
cjfa-49831	55	24	.	.	PUNCT
cjfa-49831	56	1	firm	firm	ADJ
cjfa-49831	56	2	sizefirm	sizefirm	ADJ
cjfa-49831	56	3	size	size	NOUN
cjfa-49831	56	4	early	early	ADJ
cjfa-49831	56	5	studies	study	NOUN
cjfa-49831	56	6	based	base	VERB
cjfa-49831	56	7	on	on	ADP
cjfa-49831	56	8	positive	positive	ADJ
cjfa-49831	56	9	accounting	accounting	NOUN
cjfa-49831	56	10	theory	theory	NOUN
cjfa-49831	56	11	used	use	VERB
cjfa-49831	56	12	firm	firm	ADJ
cjfa-49831	56	13	size	size	NOUN
cjfa-49831	56	14	as	as	ADP
cjfa-49831	56	15	an	an	DET
cjfa-49831	56	16	indicator	indicator	NOUN
cjfa-49831	56	17	of	of	ADP
cjfa-49831	56	18	the	the	DET
cjfa-49831	56	19	firm	firm	NOUN
cjfa-49831	56	20	’s	’s	PART
cjfa-49831	56	21	political	political	ADJ
cjfa-49831	56	22	visibility	visibility	NOUN
cjfa-49831	56	23	.	.	PUNCT
cjfa-49831	57	1	according	accord	VERB
cjfa-49831	57	2	to	to	ADP
cjfa-49831	57	3	watts	watts	PROPN
cjfa-49831	57	4	and	and	CCONJ
cjfa-49831	57	5	zimmerman	zimmerman	PROPN
cjfa-49831	57	6	(	(	PUNCT
cjfa-49831	57	7	1978	1978	NUM
cjfa-49831	57	8	)	)	PUNCT
cjfa-49831	57	9	,	,	PUNCT
cjfa-49831	57	10	large	large	ADJ
cjfa-49831	57	11	firms	firm	NOUN
cjfa-49831	57	12	are	be	AUX
cjfa-49831	57	13	more	more	ADV
cjfa-49831	57	14	sensitive	sensitive	ADJ
cjfa-49831	57	15	to	to	ADP
cjfa-49831	57	16	political	political	ADJ
cjfa-49831	57	17	cost	cost	NOUN
cjfa-49831	57	18	pressures	pressure	NOUN
cjfa-49831	57	19	than	than	ADP
cjfa-49831	57	20	small	small	ADJ
cjfa-49831	57	21	firms	firm	NOUN
cjfa-49831	57	22	and	and	CCONJ
cjfa-49831	57	23	are	be	AUX
cjfa-49831	57	24	consequently	consequently	ADV
cjfa-49831	57	25	subject	subject	ADJ
cjfa-49831	57	26	to	to	ADP
cjfa-49831	57	27	greater	great	ADJ
cjfa-49831	57	28	transfer	transfer	NOUN
cjfa-49831	57	29	of	of	ADP
cjfa-49831	57	30	wealth	wealth	NOUN
cjfa-49831	57	31	through	through	ADP
cjfa-49831	57	32	mechanisms	mechanism	NOUN
cjfa-49831	57	33	as	as	ADP
cjfa-49831	57	34	taxes	taxis	NOUN
cjfa-49831	57	35	and	and	CCONJ
cjfa-49831	57	36	insurance	insurance	NOUN
cjfa-49831	57	37	.	.	PUNCT
cjfa-49831	58	1	as	as	ADP
cjfa-49831	58	2	a	a	DET
cjfa-49831	58	3	result	result	NOUN
cjfa-49831	58	4	,	,	PUNCT
cjfa-49831	58	5	managers	manager	NOUN
cjfa-49831	58	6	of	of	ADP
cjfa-49831	58	7	large	large	ADJ
cjfa-49831	58	8	firms	firm	NOUN
cjfa-49831	58	9	seek	seek	VERB
cjfa-49831	58	10	to	to	PART
cjfa-49831	58	11	escape	escape	VERB
cjfa-49831	58	12	political	political	ADJ
cjfa-49831	58	13	pressures	pressure	NOUN
cjfa-49831	58	14	by	by	ADP
cjfa-49831	58	15	choosing	choose	VERB
cjfa-49831	58	16	accounting	accounting	NOUN
cjfa-49831	58	17	policies	policy	NOUN
cjfa-49831	58	18	that	that	PRON
cjfa-49831	58	19	will	will	AUX
cjfa-49831	58	20	lower	lower	VERB
cjfa-49831	58	21	earnings	earning	NOUN
cjfa-49831	58	22	,	,	PUNCT
cjfa-49831	58	23	which	which	PRON
cjfa-49831	58	24	aims	aim	VERB
cjfa-49831	58	25	to	to	PART
cjfa-49831	58	26	reduce	reduce	VERB
cjfa-49831	58	27	the	the	DET
cjfa-49831	58	28	political	political	ADJ
cjfa-49831	58	29	costs	cost	NOUN
cjfa-49831	58	30	and	and	CCONJ
cjfa-49831	58	31	therefore	therefore	ADV
cjfa-49831	58	32	avoid	avoid	VERB
cjfa-49831	58	33	other	other	ADJ
cjfa-49831	58	34	government	government	NOUN
cjfa-49831	58	35	regulations	regulation	NOUN
cjfa-49831	58	36	that	that	PRON
cjfa-49831	58	37	reduce	reduce	VERB
cjfa-49831	58	38	firm	firm	ADJ
cjfa-49831	58	39	income	income	NOUN
cjfa-49831	58	40	(	(	PUNCT
cjfa-49831	58	41	cormier	cormier	NOUN
cjfa-49831	58	42	,	,	PUNCT
cjfa-49831	58	43	magnan	magnan	PROPN
cjfa-49831	58	44	&	&	CCONJ
cjfa-49831	58	45	morard	morard	NOUN
cjfa-49831	58	46	,	,	PUNCT
cjfa-49831	58	47	1998	1998	NUM
cjfa-49831	58	48	)	)	PUNCT
cjfa-49831	58	49	.	.	PUNCT
cjfa-49831	59	1	this	this	DET
cjfa-49831	59	2	condition	condition	NOUN
cjfa-49831	59	3	indicates	indicate	VERB
cjfa-49831	59	4	that	that	SCONJ
cjfa-49831	59	5	firm	firm	ADJ
cjfa-49831	59	6	size	size	NOUN
cjfa-49831	59	7	can	can	AUX
cjfa-49831	59	8	motivate	motivate	VERB
cjfa-49831	59	9	management	management	NOUN
cjfa-49831	59	10	to	to	PART
cjfa-49831	59	11	practice	practice	VERB
cjfa-49831	59	12	earnings	earning	NOUN
cjfa-49831	59	13	management	management	NOUN
cjfa-49831	59	14	.	.	PUNCT
cjfa-49831	60	1	building	build	VERB
cjfa-49831	60	2	on	on	ADP
cjfa-49831	60	3	this	this	DET
cjfa-49831	60	4	framework	framework	NOUN
cjfa-49831	60	5	,	,	PUNCT
cjfa-49831	60	6	empirical	empirical	ADJ
cjfa-49831	60	7	research	research	NOUN
cjfa-49831	60	8	documents	document	NOUN
cjfa-49831	60	9	a	a	DET
cjfa-49831	60	10	positive	positive	ADJ
cjfa-49831	60	11	relation	relation	NOUN
cjfa-49831	60	12	between	between	ADP
cjfa-49831	60	13	firm	firm	ADJ
cjfa-49831	60	14	size	size	NOUN
cjfa-49831	60	15	and	and	CCONJ
cjfa-49831	60	16	earnings	earning	NOUN
cjfa-49831	60	17	management	management	NOUN
cjfa-49831	60	18	(	(	PUNCT
cjfa-49831	60	19	ali	ali	PROPN
cjfa-49831	60	20	,	,	PUNCT
cjfa-49831	60	21	noor	noor	PROPN
cjfa-49831	60	22	,	,	PUNCT
cjfa-49831	60	23	khurshid	khurshid	PROPN
cjfa-49831	60	24	&	&	CCONJ
cjfa-49831	60	25	mahmood	mahmood	PROPN
cjfa-49831	60	26	,	,	PUNCT
cjfa-49831	60	27	2015	2015	NUM
cjfa-49831	60	28	;	;	PUNCT
cjfa-49831	60	29	türegün	türegün	NOUN
cjfa-49831	60	30	,	,	PUNCT
cjfa-49831	60	31	2016	2016	NUM
cjfa-49831	60	32	)	)	PUNCT
cjfa-49831	60	33	.	.	PUNCT
cjfa-49831	61	1	for	for	ADP
cjfa-49831	61	2	example	example	NOUN
cjfa-49831	61	3	,	,	PUNCT
cjfa-49831	61	4	jones	jones	PROPN
cjfa-49831	61	5	(	(	PUNCT
cjfa-49831	61	6	1991	1991	NUM
cjfa-49831	61	7	)	)	PUNCT
cjfa-49831	61	8	supported	support	VERB
cjfa-49831	61	9	the	the	DET
cjfa-49831	61	10	idea	idea	NOUN
cjfa-49831	61	11	that	that	SCONJ
cjfa-49831	61	12	managers	manager	NOUN
cjfa-49831	61	13	are	be	AUX
cjfa-49831	61	14	more	more	ADV
cjfa-49831	61	15	likely	likely	ADJ
cjfa-49831	61	16	to	to	PART
cjfa-49831	61	17	manipulate	manipulate	VERB
cjfa-49831	61	18	accruals	accrual	NOUN
cjfa-49831	61	19	during	during	ADP
cjfa-49831	61	20	import	import	NOUN
cjfa-49831	61	21	-	-	PUNCT
cjfa-49831	61	22	relief	relief	NOUN
cjfa-49831	61	23	investigation	investigation	NOUN
cjfa-49831	61	24	in	in	ADP
cjfa-49831	61	25	order	order	NOUN
cjfa-49831	61	26	to	to	PART
cjfa-49831	61	27	reduce	reduce	VERB
cjfa-49831	61	28	earnings	earning	NOUN
cjfa-49831	61	29	.	.	PUNCT
cjfa-49831	62	1	similarly	similarly	ADV
cjfa-49831	62	2	,	,	PUNCT
cjfa-49831	62	3	türegün	türegün	NOUN
cjfa-49831	62	4	(	(	PUNCT
cjfa-49831	62	5	2016	2016	NUM
cjfa-49831	62	6	)	)	PUNCT
cjfa-49831	62	7	,	,	PUNCT
cjfa-49831	62	8	using	use	VERB
cjfa-49831	62	9	data	datum	NOUN
cjfa-49831	62	10	from	from	ADP
cjfa-49831	62	11	179	179	NUM
cjfa-49831	62	12	firms	firm	NOUN
cjfa-49831	62	13	listed	list	VERB
cjfa-49831	62	14	on	on	ADP
cjfa-49831	62	15	the	the	DET
cjfa-49831	62	16	turkey	turkey	PROPN
cjfa-49831	62	17	stock	stock	PROPN
cjfa-49831	62	18	exchange	exchange	PROPN
cjfa-49831	62	19	,	,	PUNCT
cjfa-49831	62	20	investigates	investigate	VERB
cjfa-49831	62	21	the	the	DET
cjfa-49831	62	22	effect	effect	NOUN
cjfa-49831	62	23	of	of	ADP
cjfa-49831	62	24	borrowing	borrowing	NOUN
cjfa-49831	62	25	costs	cost	NOUN
cjfa-49831	62	26	,	,	PUNCT
cjfa-49831	62	27	firm	firm	ADJ
cjfa-49831	62	28	size	size	NOUN
cjfa-49831	62	29	and	and	CCONJ
cjfa-49831	62	30	characteristics	characteristic	NOUN
cjfa-49831	62	31	of	of	ADP
cjfa-49831	62	32	board	board	NOUN
cjfa-49831	62	33	of	of	ADP
cjfa-49831	62	34	directors	director	NOUN
cjfa-49831	62	35	on	on	ADP
cjfa-49831	62	36	earnings	earning	NOUN
cjfa-49831	62	37	management	management	NOUN
cjfa-49831	62	38	and	and	CCONJ
cjfa-49831	62	39	finds	find	VERB
cjfa-49831	62	40	that	that	SCONJ
cjfa-49831	62	41	large	large	ADJ
cjfa-49831	62	42	firms	firm	NOUN
cjfa-49831	62	43	are	be	AUX
cjfa-49831	62	44	more	more	ADV
cjfa-49831	62	45	likely	likely	ADJ
cjfa-49831	62	46	to	to	PART
cjfa-49831	62	47	practice	practice	VERB
cjfa-49831	62	48	earnings	earning	NOUN
cjfa-49831	62	49	management	management	NOUN
cjfa-49831	62	50	.	.	PUNCT
cjfa-49831	63	1	charfeddine	charfeddine	NOUN
cjfa-49831	63	2	,	,	PUNCT
cjfa-49831	63	3	riahi	riahi	NOUN
cjfa-49831	63	4	and	and	CCONJ
cjfa-49831	63	5	omri	omri	PROPN
cjfa-49831	63	6	(	(	PUNCT
cjfa-49831	63	7	2013	2013	NUM
cjfa-49831	63	8	)	)	PUNCT
cjfa-49831	63	9	reach	reach	VERB
cjfa-49831	63	10	a	a	DET
cjfa-49831	63	11	similar	similar	ADJ
cjfa-49831	63	12	conclusion	conclusion	NOUN
cjfa-49831	63	13	in	in	ADP
cjfa-49831	63	14	tunisian	tunisian	ADJ
cjfa-49831	63	15	context	context	NOUN
cjfa-49831	63	16	.	.	PUNCT
cjfa-49831	64	1	using	use	VERB
cjfa-49831	64	2	a	a	DET
cjfa-49831	64	3	sample	sample	NOUN
cjfa-49831	64	4	of	of	ADP
cjfa-49831	64	5	19	19	NUM
cjfa-49831	64	6	listed	list	VERB
cjfa-49831	64	7	companies	company	NOUN
cjfa-49831	64	8	over	over	ADP
cjfa-49831	64	9	the	the	DET
cjfa-49831	64	10	period	period	NOUN
cjfa-49831	64	11	2003	2003	NUM
cjfa-49831	64	12	-	-	SYM
cjfa-49831	64	13	2009	2009	NUM
cjfa-49831	64	14	,	,	PUNCT
cjfa-49831	64	15	they	they	PRON
cjfa-49831	64	16	investigate	investigate	VERB
cjfa-49831	64	17	the	the	DET
cjfa-49831	64	18	factors	factor	NOUN
cjfa-49831	64	19	that	that	PRON
cjfa-49831	64	20	determine	determine	VERB
cjfa-49831	64	21	earnings	earning	NOUN
cjfa-49831	64	22	management	management	NOUN
cjfa-49831	64	23	and	and	CCONJ
cjfa-49831	64	24	show	show	VERB
cjfa-49831	64	25	how	how	SCONJ
cjfa-49831	64	26	managers	manager	NOUN
cjfa-49831	64	27	choose	choose	VERB
cjfa-49831	64	28	practices	practice	NOUN
cjfa-49831	64	29	that	that	PRON
cjfa-49831	64	30	minimize	minimize	VERB
cjfa-49831	64	31	earnings	earning	NOUN
cjfa-49831	64	32	in	in	ADP
cjfa-49831	64	33	order	order	NOUN
cjfa-49831	64	34	to	to	PART
cjfa-49831	64	35	pay	pay	VERB
cjfa-49831	64	36	less	less	ADJ
cjfa-49831	64	37	in	in	ADP
cjfa-49831	64	38	taxes	taxis	NOUN
cjfa-49831	64	39	.	.	PUNCT
cjfa-49831	65	1	does	do	AUX
cjfa-49831	65	2	tax	tax	NOUN
cjfa-49831	65	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	65	4	lead	lead	VERB
cjfa-49831	65	5	to	to	ADP
cjfa-49831	65	6	more	more	ADJ
cjfa-49831	65	7	earnings	earning	NOUN
cjfa-49831	65	8	management	management	NOUN
cjfa-49831	65	9	…	…	PUNCT
cjfa-49831	65	10	1313	1313	NUM
cjfa-49831	65	11	therefore	therefore	ADV
cjfa-49831	65	12	,	,	PUNCT
cjfa-49831	65	13	large	large	ADJ
cjfa-49831	65	14	firms	firm	NOUN
cjfa-49831	65	15	are	be	AUX
cjfa-49831	65	16	more	more	ADV
cjfa-49831	65	17	likely	likely	ADJ
cjfa-49831	65	18	to	to	PART
cjfa-49831	65	19	practice	practice	VERB
cjfa-49831	65	20	opportunistic	opportunistic	ADJ
cjfa-49831	65	21	earnings	earning	NOUN
cjfa-49831	65	22	management	management	NOUN
cjfa-49831	65	23	.	.	PUNCT
cjfa-49831	66	1	we	we	PRON
cjfa-49831	66	2	expect	expect	VERB
cjfa-49831	66	3	that	that	DET
cjfa-49831	66	4	firm	firm	ADJ
cjfa-49831	66	5	size	size	NOUN
cjfa-49831	66	6	to	to	PART
cjfa-49831	66	7	be	be	AUX
cjfa-49831	66	8	positively	positively	ADV
cjfa-49831	66	9	related	relate	VERB
cjfa-49831	66	10	to	to	ADP
cjfa-49831	66	11	earnings	earning	NOUN
cjfa-49831	66	12	management	management	NOUN
cjfa-49831	66	13	.	.	PUNCT
cjfa-49831	67	1	h2	h2	NOUN
cjfa-49831	67	2	:	:	PUNCT
cjfa-49831	67	3	for	for	ADP
cjfa-49831	67	4	tunisian	tunisian	ADJ
cjfa-49831	67	5	firms	firm	NOUN
cjfa-49831	67	6	,	,	PUNCT
cjfa-49831	67	7	larger	large	ADJ
cjfa-49831	67	8	firms	firm	NOUN
cjfa-49831	67	9	are	be	AUX
cjfa-49831	67	10	more	more	ADV
cjfa-49831	67	11	likely	likely	ADJ
cjfa-49831	67	12	to	to	PART
cjfa-49831	67	13	undergo	undergo	VERB
cjfa-49831	67	14	earnings	earning	NOUN
cjfa-49831	67	15	management	management	NOUN
cjfa-49831	67	16	.	.	PUNCT
cjfa-49831	68	1	leverageleverage	leverageleverage	VERB
cjfa-49831	68	2	a	a	DET
cjfa-49831	68	3	review	review	NOUN
cjfa-49831	68	4	of	of	ADP
cjfa-49831	68	5	literature	literature	NOUN
cjfa-49831	68	6	on	on	ADP
cjfa-49831	68	7	earnings	earning	NOUN
cjfa-49831	68	8	management	management	NOUN
cjfa-49831	68	9	highlights	highlight	NOUN
cjfa-49831	68	10	that	that	PRON
cjfa-49831	68	11	firms	firm	NOUN
cjfa-49831	68	12	use	use	VERB
cjfa-49831	68	13	leverage	leverage	NOUN
cjfa-49831	68	14	for	for	ADP
cjfa-49831	68	15	smooth	smooth	ADJ
cjfa-49831	68	16	operations	operation	NOUN
cjfa-49831	68	17	.	.	PUNCT
cjfa-49831	69	1	to	to	PART
cjfa-49831	69	2	protect	protect	VERB
cjfa-49831	69	3	their	their	PRON
cjfa-49831	69	4	private	private	ADJ
cjfa-49831	69	5	control	control	NOUN
cjfa-49831	69	6	benefits	benefit	NOUN
cjfa-49831	69	7	and	and	CCONJ
cjfa-49831	69	8	to	to	PART
cjfa-49831	69	9	conceal	conceal	VERB
cjfa-49831	69	10	from	from	ADP
cjfa-49831	69	11	outsiders	outsider	NOUN
cjfa-49831	69	12	,	,	PUNCT
cjfa-49831	69	13	leuz	leuz	VERB
cjfa-49831	69	14	,	,	PUNCT
cjfa-49831	69	15	nanda	nanda	NOUN
cjfa-49831	69	16	and	and	CCONJ
cjfa-49831	69	17	wysocki	wysocki	PROPN
cjfa-49831	69	18	(	(	PUNCT
cjfa-49831	69	19	2003	2003	NUM
cjfa-49831	69	20	)	)	PUNCT
cjfa-49831	69	21	provide	provide	VERB
cjfa-49831	69	22	evidence	evidence	NOUN
cjfa-49831	69	23	that	that	SCONJ
cjfa-49831	69	24	insiders	insider	NOUN
cjfa-49831	69	25	are	be	AUX
cjfa-49831	69	26	motivated	motivated	ADJ
cjfa-49831	69	27	to	to	PART
cjfa-49831	69	28	use	use	VERB
cjfa-49831	69	29	earnings	earning	NOUN
cjfa-49831	69	30	management	management	NOUN
cjfa-49831	69	31	in	in	ADP
cjfa-49831	69	32	countries	country	NOUN
cjfa-49831	69	33	with	with	ADP
cjfa-49831	69	34	weak	weak	ADJ
cjfa-49831	69	35	shareholders	shareholder	NOUN
cjfa-49831	69	36	protection	protection	NOUN
cjfa-49831	69	37	.	.	PUNCT
cjfa-49831	70	1	several	several	ADJ
cjfa-49831	70	2	studies	study	NOUN
cjfa-49831	70	3	have	have	AUX
cjfa-49831	70	4	been	be	AUX
cjfa-49831	70	5	conducted	conduct	VERB
cjfa-49831	70	6	on	on	ADP
cjfa-49831	70	7	earnings	earning	NOUN
cjfa-49831	70	8	management	management	NOUN
cjfa-49831	70	9	explain	explain	VERB
cjfa-49831	70	10	usually	usually	ADV
cjfa-49831	70	11	the	the	DET
cjfa-49831	70	12	firms	firm	NOUN
cjfa-49831	70	13	’	'	PUNCT
cjfa-49831	70	14	leverage	leverage	NOUN
cjfa-49831	70	15	development	development	NOUN
cjfa-49831	70	16	by	by	ADP
cjfa-49831	70	17	the	the	DET
cjfa-49831	70	18	tradeoff	tradeoff	NOUN
cjfa-49831	70	19	theory	theory	NOUN
cjfa-49831	70	20	,	,	PUNCT
cjfa-49831	70	21	suggesting	suggest	VERB
cjfa-49831	70	22	that	that	SCONJ
cjfa-49831	70	23	firms	firm	NOUN
cjfa-49831	70	24	choose	choose	VERB
cjfa-49831	70	25	their	their	PRON
cjfa-49831	70	26	optimal	optimal	ADJ
cjfa-49831	70	27	leverage	leverage	NOUN
cjfa-49831	70	28	that	that	PRON
cjfa-49831	70	29	balances	balance	VERB
cjfa-49831	70	30	the	the	DET
cjfa-49831	70	31	benefits	benefit	NOUN
cjfa-49831	70	32	and	and	CCONJ
cjfa-49831	70	33	the	the	DET
cjfa-49831	70	34	cost	cost	NOUN
cjfa-49831	70	35	of	of	ADP
cjfa-49831	70	36	using	use	VERB
cjfa-49831	70	37	debt	debt	NOUN
cjfa-49831	70	38	(	(	PUNCT
cjfa-49831	70	39	kraus	kraus	PROPN
cjfa-49831	70	40	&	&	CCONJ
cjfa-49831	70	41	litzenberger	litzenberger	PROPN
cjfa-49831	70	42	,	,	PUNCT
cjfa-49831	70	43	1973	1973	NUM
cjfa-49831	70	44	;	;	PUNCT
cjfa-49831	70	45	lazzem	lazzem	PROPN
cjfa-49831	70	46	&	&	CCONJ
cjfa-49831	70	47	jilani	jilani	PROPN
cjfa-49831	70	48	,	,	PUNCT
cjfa-49831	70	49	2018	2018	NUM
cjfa-49831	70	50	)	)	PUNCT
cjfa-49831	70	51	.	.	PUNCT
cjfa-49831	71	1	benefits	benefit	NOUN
cjfa-49831	71	2	include	include	VERB
cjfa-49831	71	3	reduced	reduce	VERB
cjfa-49831	71	4	agency	agency	NOUN
cjfa-49831	71	5	conflicts	conflict	NOUN
cjfa-49831	71	6	between	between	ADP
cjfa-49831	71	7	firm	firm	ADJ
cjfa-49831	71	8	agents	agent	NOUN
cjfa-49831	71	9	and	and	CCONJ
cjfa-49831	71	10	owners	owner	NOUN
cjfa-49831	71	11	,	,	PUNCT
cjfa-49831	71	12	while	while	SCONJ
cjfa-49831	71	13	costs	cost	NOUN
cjfa-49831	71	14	include	include	VERB
cjfa-49831	71	15	the	the	DET
cjfa-49831	71	16	possibility	possibility	NOUN
cjfa-49831	71	17	of	of	ADP
cjfa-49831	71	18	bankruptcy	bankruptcy	NOUN
cjfa-49831	71	19	.	.	PUNCT
cjfa-49831	72	1	by	by	ADP
cjfa-49831	72	2	damping	damp	VERB
cjfa-49831	72	3	asymmetric	asymmetric	ADJ
cjfa-49831	72	4	information	information	NOUN
cjfa-49831	72	5	issue	issue	NOUN
cjfa-49831	72	6	that	that	PRON
cjfa-49831	72	7	present	present	VERB
cjfa-49831	72	8	a	a	DET
cjfa-49831	72	9	major	major	ADJ
cjfa-49831	72	10	source	source	NOUN
cjfa-49831	72	11	of	of	ADP
cjfa-49831	72	12	earnings	earning	NOUN
cjfa-49831	72	13	management	management	NOUN
cjfa-49831	72	14	practices	practice	NOUN
cjfa-49831	72	15	,	,	PUNCT
cjfa-49831	72	16	agency	agency	NOUN
cjfa-49831	72	17	problems	problem	NOUN
cjfa-49831	72	18	can	can	AUX
cjfa-49831	72	19	be	be	AUX
cjfa-49831	72	20	reduced	reduce	VERB
cjfa-49831	72	21	.	.	PUNCT
cjfa-49831	73	1	moreover	moreover	ADV
cjfa-49831	73	2	,	,	PUNCT
cjfa-49831	73	3	according	accord	VERB
cjfa-49831	73	4	to	to	ADP
cjfa-49831	73	5	positive	positive	ADJ
cjfa-49831	73	6	accounting	accounting	NOUN
cjfa-49831	73	7	theory	theory	NOUN
cjfa-49831	73	8	,	,	PUNCT
cjfa-49831	73	9	the	the	DET
cjfa-49831	73	10	most	most	ADV
cjfa-49831	73	11	common	common	ADJ
cjfa-49831	73	12	incentives	incentive	NOUN
cjfa-49831	73	13	for	for	ADP
cjfa-49831	73	14	earnings	earning	NOUN
cjfa-49831	73	15	management	management	NOUN
cjfa-49831	73	16	are	be	AUX
cjfa-49831	73	17	bonus	bonus	NOUN
cjfa-49831	73	18	plan	plan	NOUN
cjfa-49831	73	19	,	,	PUNCT
cjfa-49831	73	20	political	political	ADJ
cjfa-49831	73	21	costs	cost	NOUN
cjfa-49831	73	22	,	,	PUNCT
cjfa-49831	73	23	and	and	CCONJ
cjfa-49831	73	24	debt	debt	NOUN
cjfa-49831	73	25	covenants	covenant	NOUN
cjfa-49831	73	26	(	(	PUNCT
cjfa-49831	73	27	watts	watts	PROPN
cjfa-49831	73	28	&	&	CCONJ
cjfa-49831	73	29	zimmerman	zimmerman	PROPN
cjfa-49831	73	30	,	,	PUNCT
cjfa-49831	73	31	1990	1990	NUM
cjfa-49831	73	32	)	)	PUNCT
cjfa-49831	73	33	.	.	PUNCT
cjfa-49831	74	1	consistent	consistent	ADJ
cjfa-49831	74	2	with	with	ADP
cjfa-49831	74	3	this	this	DET
cjfa-49831	74	4	theory	theory	NOUN
cjfa-49831	74	5	,	,	PUNCT
cjfa-49831	74	6	several	several	ADJ
cjfa-49831	74	7	previous	previous	ADJ
cjfa-49831	74	8	studies	study	NOUN
cjfa-49831	74	9	(	(	PUNCT
cjfa-49831	74	10	beatty	beatty	PROPN
cjfa-49831	74	11	&	&	CCONJ
cjfa-49831	74	12	weber	weber	PROPN
cjfa-49831	74	13	,	,	PUNCT
cjfa-49831	74	14	2003	2003	NUM
cjfa-49831	74	15	;	;	PUNCT
cjfa-49831	74	16	dichev	dichev	PROPN
cjfa-49831	74	17	&	&	CCONJ
cjfa-49831	74	18	skinner	skinner	PROPN
cjfa-49831	74	19	,	,	PUNCT
cjfa-49831	74	20	2002	2002	NUM
cjfa-49831	74	21	)	)	PUNCT
cjfa-49831	74	22	have	have	AUX
cjfa-49831	74	23	provided	provide	VERB
cjfa-49831	74	24	evidence	evidence	NOUN
cjfa-49831	74	25	that	that	SCONJ
cjfa-49831	74	26	mangers	manger	NOUN
cjfa-49831	74	27	use	use	VERB
cjfa-49831	74	28	voluntary	voluntary	ADJ
cjfa-49831	74	29	accounting	accounting	NOUN
cjfa-49831	74	30	changes	change	NOUN
cjfa-49831	74	31	in	in	ADP
cjfa-49831	74	32	leveraged	leveraged	ADJ
cjfa-49831	74	33	firms	firm	NOUN
cjfa-49831	74	34	in	in	ADP
cjfa-49831	74	35	order	order	NOUN
cjfa-49831	74	36	to	to	PART
cjfa-49831	74	37	increase	increase	VERB
cjfa-49831	74	38	earnings	earning	NOUN
cjfa-49831	74	39	and	and	CCONJ
cjfa-49831	74	40	to	to	PART
cjfa-49831	74	41	avoid	avoid	VERB
cjfa-49831	74	42	debt	debt	NOUN
cjfa-49831	74	43	covenant	covenant	ADJ
cjfa-49831	74	44	violations	violation	NOUN
cjfa-49831	74	45	.	.	PUNCT
cjfa-49831	75	1	consistent	consistent	ADJ
cjfa-49831	75	2	with	with	ADP
cjfa-49831	75	3	the	the	DET
cjfa-49831	75	4	argument	argument	NOUN
cjfa-49831	75	5	above	above	ADV
cjfa-49831	75	6	,	,	PUNCT
cjfa-49831	75	7	a	a	DET
cjfa-49831	75	8	large	large	ADJ
cjfa-49831	75	9	part	part	NOUN
cjfa-49831	75	10	of	of	ADP
cjfa-49831	75	11	studies	study	NOUN
cjfa-49831	75	12	have	have	AUX
cjfa-49831	75	13	documented	document	VERB
cjfa-49831	75	14	the	the	DET
cjfa-49831	75	15	positive	positive	ADJ
cjfa-49831	75	16	impact	impact	NOUN
cjfa-49831	75	17	of	of	ADP
cjfa-49831	75	18	leverage	leverage	NOUN
cjfa-49831	75	19	on	on	ADP
cjfa-49831	75	20	earnings	earning	NOUN
cjfa-49831	75	21	management	management	NOUN
cjfa-49831	75	22	practices	practice	NOUN
cjfa-49831	75	23	.	.	PUNCT
cjfa-49831	76	1	for	for	ADP
cjfa-49831	76	2	example	example	NOUN
cjfa-49831	76	3	,	,	PUNCT
cjfa-49831	76	4	abbadi	abbadi	NOUN
cjfa-49831	76	5	,	,	PUNCT
cjfa-49831	76	6	hijazi	hijazi	PROPN
cjfa-49831	76	7	and	and	CCONJ
cjfa-49831	76	8	al	al	PROPN
cjfa-49831	76	9	-	-	PUNCT
cjfa-49831	76	10	rahahleh	rahahleh	PROPN
cjfa-49831	76	11	(	(	PUNCT
cjfa-49831	76	12	2016	2016	NUM
cjfa-49831	76	13	)	)	PUNCT
cjfa-49831	76	14	investigate	investigate	VERB
cjfa-49831	76	15	the	the	DET
cjfa-49831	76	16	effect	effect	NOUN
cjfa-49831	76	17	of	of	ADP
cjfa-49831	76	18	corporate	corporate	ADJ
cjfa-49831	76	19	governance	governance	NOUN
cjfa-49831	76	20	quality	quality	NOUN
cjfa-49831	76	21	on	on	ADP
cjfa-49831	76	22	earnings	earning	NOUN
cjfa-49831	76	23	management	management	NOUN
cjfa-49831	76	24	in	in	ADP
cjfa-49831	76	25	jordanian	jordanian	ADJ
cjfa-49831	76	26	context	context	NOUN
cjfa-49831	76	27	and	and	CCONJ
cjfa-49831	76	28	provide	provide	VERB
cjfa-49831	76	29	evidence	evidence	NOUN
cjfa-49831	76	30	that	that	SCONJ
cjfa-49831	76	31	higher	high	ADJ
cjfa-49831	76	32	leveraged	leveraged	ADJ
cjfa-49831	76	33	firms	firm	NOUN
cjfa-49831	76	34	are	be	AUX
cjfa-49831	76	35	more	more	ADV
cjfa-49831	76	36	interested	interested	ADJ
cjfa-49831	76	37	in	in	ADP
cjfa-49831	76	38	managing	manage	VERB
cjfa-49831	76	39	their	their	PRON
cjfa-49831	76	40	earnings	earning	NOUN
cjfa-49831	76	41	.	.	PUNCT
cjfa-49831	77	1	likewise	likewise	ADV
cjfa-49831	77	2	,	,	PUNCT
cjfa-49831	77	3	sercu	sercu	NOUN
cjfa-49831	77	4	,	,	PUNCT
cjfa-49831	77	5	vander	vander	NOUN
cjfa-49831	77	6	-	-	PUNCT
cjfa-49831	77	7	bauwhede	bauwhede	PROPN
cjfa-49831	77	8	and	and	CCONJ
cjfa-49831	77	9	willekens	willeken	NOUN
cjfa-49831	77	10	(	(	PUNCT
cjfa-49831	77	11	2006	2006	NUM
cjfa-49831	77	12	)	)	PUNCT
cjfa-49831	77	13	reach	reach	VERB
cjfa-49831	77	14	similar	similar	ADJ
cjfa-49831	77	15	conclusion	conclusion	NOUN
cjfa-49831	77	16	in	in	ADP
cjfa-49831	77	17	belgian	belgian	ADJ
cjfa-49831	77	18	context	context	NOUN
cjfa-49831	77	19	.	.	PUNCT
cjfa-49831	78	1	analyzing	analyze	VERB
cjfa-49831	78	2	a	a	DET
cjfa-49831	78	3	sample	sample	NOUN
cjfa-49831	78	4	of	of	ADP
cjfa-49831	78	5	583	583	NUM
cjfa-49831	78	6	non	non	ADJ
cjfa-49831	78	7	-	-	ADJ
cjfa-49831	78	8	listed	listed	ADJ
cjfa-49831	78	9	belgian	belgian	ADJ
cjfa-49831	78	10	firms	firm	NOUN
cjfa-49831	78	11	,	,	PUNCT
cjfa-49831	78	12	they	they	PRON
cjfa-49831	78	13	show	show	VERB
cjfa-49831	78	14	that	that	SCONJ
cjfa-49831	78	15	earnings	earning	NOUN
cjfa-49831	78	16	management	management	NOUN
cjfa-49831	78	17	is	be	AUX
cjfa-49831	78	18	more	more	ADV
cjfa-49831	78	19	significantly	significantly	ADV
cjfa-49831	78	20	related	relate	VERB
cjfa-49831	78	21	to	to	ADP
cjfa-49831	78	22	bank	bank	NOUN
cjfa-49831	78	23	debts	debt	NOUN
cjfa-49831	78	24	.	.	PUNCT
cjfa-49831	79	1	recently	recently	ADV
cjfa-49831	79	2	,	,	PUNCT
cjfa-49831	79	3	tulcanaza	tulcanaza	NOUN
cjfa-49831	79	4	-	-	PUNCT
cjfa-49831	79	5	prieto	prieto	NOUN
cjfa-49831	79	6	,	,	PUNCT
cjfa-49831	79	7	lee	lee	PROPN
cjfa-49831	79	8	and	and	CCONJ
cjfa-49831	79	9	koo	koo	PROPN
cjfa-49831	79	10	(	(	PUNCT
cjfa-49831	79	11	2020	2020	NUM
cjfa-49831	79	12	)	)	PUNCT
cjfa-49831	79	13	investigate	investigate	VERB
cjfa-49831	79	14	non	non	PROPN
cjfa-49831	79	15	amira	amira	PROPN
cjfa-49831	79	16	ben	ben	PROPN
cjfa-49831	79	17	hassoun	hassoun	PROPN
cjfa-49831	79	18	,	,	PUNCT
cjfa-49831	79	19	manel	manel	PROPN
cjfa-49831	79	20	hadrich1414	hadrich1414	PROPN
cjfa-49831	79	21	financial	financial	ADJ
cjfa-49831	79	22	firms	firm	NOUN
cjfa-49831	79	23	listed	list	VERB
cjfa-49831	79	24	on	on	ADP
cjfa-49831	79	25	the	the	DET
cjfa-49831	79	26	korea	korea	PROPN
cjfa-49831	79	27	market	market	NOUN
cjfa-49831	79	28	,	,	PUNCT
cjfa-49831	79	29	and	and	CCONJ
cjfa-49831	79	30	also	also	ADV
cjfa-49831	79	31	find	find	VERB
cjfa-49831	79	32	a	a	DET
cjfa-49831	79	33	positive	positive	ADJ
cjfa-49831	79	34	relationship	relationship	NOUN
cjfa-49831	79	35	between	between	ADP
cjfa-49831	79	36	leverage	leverage	NOUN
cjfa-49831	79	37	and	and	CCONJ
cjfa-49831	79	38	earnings	earning	NOUN
cjfa-49831	79	39	management	management	NOUN
cjfa-49831	79	40	.	.	PUNCT
cjfa-49831	80	1	in	in	ADP
cjfa-49831	80	2	accordance	accordance	NOUN
cjfa-49831	80	3	to	to	ADP
cjfa-49831	80	4	debt	debt	NOUN
cjfa-49831	80	5	covenants	covenant	NOUN
cjfa-49831	80	6	hypothesis	hypothesis	NOUN
cjfa-49831	80	7	,	,	PUNCT
cjfa-49831	80	8	lazzem	lazzem	NOUN
cjfa-49831	80	9	and	and	CCONJ
cjfa-49831	80	10	jilani	jilani	PROPN
cjfa-49831	80	11	(	(	PUNCT
cjfa-49831	80	12	2018	2018	NUM
cjfa-49831	80	13	)	)	PUNCT
cjfa-49831	80	14	find	find	VERB
cjfa-49831	80	15	for	for	ADP
cjfa-49831	80	16	french	french	ADJ
cjfa-49831	80	17	firms	firm	NOUN
cjfa-49831	80	18	that	that	SCONJ
cjfa-49831	80	19	managers	manager	NOUN
cjfa-49831	80	20	of	of	ADP
cjfa-49831	80	21	highly	highly	ADV
cjfa-49831	80	22	indebted	indebted	ADJ
cjfa-49831	80	23	firms	firm	NOUN
cjfa-49831	80	24	engage	engage	VERB
cjfa-49831	80	25	in	in	ADP
cjfa-49831	80	26	earnings	earning	NOUN
cjfa-49831	80	27	management	management	NOUN
cjfa-49831	80	28	activities	activity	NOUN
cjfa-49831	80	29	to	to	PART
cjfa-49831	80	30	avoid	avoid	VERB
cjfa-49831	80	31	debt	debt	NOUN
cjfa-49831	80	32	covenants	covenant	NOUN
cjfa-49831	80	33	violation	violation	NOUN
cjfa-49831	80	34	.	.	PUNCT
cjfa-49831	81	1	charfeddine	charfeddine	NOUN
cjfa-49831	81	2	et	et	PROPN
cjfa-49831	81	3	al	al	PROPN
cjfa-49831	81	4	.	.	PROPN
cjfa-49831	82	1	(	(	PUNCT
cjfa-49831	82	2	2013	2013	NUM
cjfa-49831	82	3	)	)	PUNCT
cjfa-49831	82	4	reach	reach	VERB
cjfa-49831	82	5	similar	similar	ADJ
cjfa-49831	82	6	conclusion	conclusion	NOUN
cjfa-49831	82	7	in	in	ADP
cjfa-49831	82	8	tunisian	tunisian	ADJ
cjfa-49831	82	9	context	context	NOUN
cjfa-49831	82	10	.	.	PUNCT
cjfa-49831	83	1	on	on	ADP
cjfa-49831	83	2	the	the	DET
cjfa-49831	83	3	other	other	ADJ
cjfa-49831	83	4	hand	hand	NOUN
cjfa-49831	83	5	,	,	PUNCT
cjfa-49831	83	6	there	there	PRON
cjfa-49831	83	7	is	be	VERB
cjfa-49831	83	8	some	some	DET
cjfa-49831	83	9	empirical	empirical	ADJ
cjfa-49831	83	10	evidence	evidence	NOUN
cjfa-49831	83	11	to	to	PART
cjfa-49831	83	12	support	support	VERB
cjfa-49831	83	13	the	the	DET
cjfa-49831	83	14	opposite	opposite	ADJ
cjfa-49831	83	15	view	view	NOUN
cjfa-49831	83	16	(	(	PUNCT
cjfa-49831	83	17	qin	qin	INTJ
cjfa-49831	83	18	,	,	PUNCT
cjfa-49831	83	19	2020	2020	NUM
cjfa-49831	83	20	;	;	PUNCT
cjfa-49831	83	21	zamri	zamri	PROPN
cjfa-49831	83	22	,	,	PUNCT
cjfa-49831	83	23	rahman	rahman	PROPN
cjfa-49831	83	24	&	&	CCONJ
cjfa-49831	83	25	isa	isa	PROPN
cjfa-49831	83	26	,	,	PUNCT
cjfa-49831	83	27	2013	2013	NUM
cjfa-49831	83	28	)	)	PUNCT
cjfa-49831	83	29	.	.	PUNCT
cjfa-49831	84	1	lazzem	lazzem	PROPN
cjfa-49831	84	2	and	and	CCONJ
cjfa-49831	84	3	jilani	jilani	PROPN
cjfa-49831	84	4	(	(	PUNCT
cjfa-49831	84	5	2018	2018	NUM
cjfa-49831	84	6	)	)	PUNCT
cjfa-49831	84	7	argued	argue	VERB
cjfa-49831	84	8	that	that	SCONJ
cjfa-49831	84	9	these	these	DET
cjfa-49831	84	10	different	different	ADJ
cjfa-49831	84	11	conclusions	conclusion	NOUN
cjfa-49831	84	12	can	can	AUX
cjfa-49831	84	13	result	result	VERB
cjfa-49831	84	14	from	from	ADP
cjfa-49831	84	15	the	the	DET
cjfa-49831	84	16	differences	difference	NOUN
cjfa-49831	84	17	in	in	ADP
cjfa-49831	84	18	countries	country	NOUN
cjfa-49831	84	19	’	'	PUNCT
cjfa-49831	84	20	legal	legal	ADJ
cjfa-49831	84	21	systems	system	NOUN
cjfa-49831	84	22	.	.	PUNCT
cjfa-49831	85	1	therefore	therefore	ADV
cjfa-49831	85	2	,	,	PUNCT
cjfa-49831	85	3	basing	base	VERB
cjfa-49831	85	4	on	on	ADP
cjfa-49831	85	5	tunisian	tunisian	ADJ
cjfa-49831	85	6	empirical	empirical	ADJ
cjfa-49831	85	7	outcomes	outcome	NOUN
cjfa-49831	85	8	(	(	PUNCT
cjfa-49831	85	9	charfeddine	charfeddine	NOUN
cjfa-49831	85	10	et	et	PROPN
cjfa-49831	85	11	al	al	PROPN
cjfa-49831	85	12	.	.	PROPN
cjfa-49831	85	13	,	,	PUNCT
cjfa-49831	85	14	2013	2013	NUM
cjfa-49831	85	15	)	)	PUNCT
cjfa-49831	85	16	,	,	PUNCT
cjfa-49831	85	17	we	we	PRON
cjfa-49831	85	18	expect	expect	VERB
cjfa-49831	85	19	to	to	PART
cjfa-49831	85	20	observe	observe	VERB
cjfa-49831	85	21	a	a	DET
cjfa-49831	85	22	positive	positive	ADJ
cjfa-49831	85	23	relationship	relationship	NOUN
cjfa-49831	85	24	between	between	ADP
cjfa-49831	85	25	leverage	leverage	NOUN
cjfa-49831	85	26	and	and	CCONJ
cjfa-49831	85	27	earnings	earning	NOUN
cjfa-49831	85	28	management	management	NOUN
cjfa-49831	85	29	.	.	PUNCT
cjfa-49831	86	1	therefore	therefore	ADV
cjfa-49831	86	2	,	,	PUNCT
cjfa-49831	86	3	formulate	formulate	VERB
cjfa-49831	86	4	the	the	DET
cjfa-49831	86	5	following	follow	VERB
cjfa-49831	86	6	hypothesis	hypothesis	NOUN
cjfa-49831	86	7	:	:	PUNCT
cjfa-49831	86	8	h3	h3	NOUN
cjfa-49831	86	9	:	:	PUNCT
cjfa-49831	86	10	for	for	ADP
cjfa-49831	86	11	tunisian	tunisian	ADJ
cjfa-49831	86	12	firms	firm	NOUN
cjfa-49831	86	13	,	,	PUNCT
cjfa-49831	86	14	highly	highly	ADV
cjfa-49831	86	15	leveraged	leveraged	ADJ
cjfa-49831	86	16	firms	firm	NOUN
cjfa-49831	86	17	are	be	AUX
cjfa-49831	86	18	more	more	ADV
cjfa-49831	86	19	likely	likely	ADJ
cjfa-49831	86	20	to	to	PART
cjfa-49831	86	21	undergo	undergo	VERB
cjfa-49831	86	22	earnings	earning	NOUN
cjfa-49831	86	23	management	management	NOUN
cjfa-49831	86	24	.	.	PUNCT
cjfa-49831	87	1	audit	audit	NOUN
cjfa-49831	87	2	qualityaudit	qualityaudit	NOUN
cjfa-49831	87	3	quality	quality	NOUN
cjfa-49831	87	4	the	the	DET
cjfa-49831	87	5	recent	recent	ADJ
cjfa-49831	87	6	corporate	corporate	ADJ
cjfa-49831	87	7	accounting	accounting	NOUN
cjfa-49831	87	8	scandals	scandal	NOUN
cjfa-49831	87	9	have	have	AUX
cjfa-49831	87	10	triggered	trigger	VERB
cjfa-49831	87	11	significant	significant	ADJ
cjfa-49831	87	12	interest	interest	NOUN
cjfa-49831	87	13	in	in	ADP
cjfa-49831	87	14	the	the	DET
cjfa-49831	87	15	role	role	NOUN
cjfa-49831	87	16	of	of	ADP
cjfa-49831	87	17	external	external	ADJ
cjfa-49831	87	18	auditor	auditor	NOUN
cjfa-49831	87	19	in	in	ADP
cjfa-49831	87	20	ensuring	ensure	VERB
cjfa-49831	87	21	the	the	DET
cjfa-49831	87	22	quality	quality	NOUN
cjfa-49831	87	23	of	of	ADP
cjfa-49831	87	24	corporate	corporate	ADJ
cjfa-49831	87	25	earnings	earning	NOUN
cjfa-49831	87	26	,	,	PUNCT
cjfa-49831	87	27	raising	raise	VERB
cjfa-49831	87	28	concerns	concern	NOUN
cjfa-49831	87	29	about	about	ADP
cjfa-49831	87	30	audit	audit	NOUN
cjfa-49831	87	31	quality	quality	NOUN
cjfa-49831	87	32	and	and	CCONJ
cjfa-49831	87	33	its	its	PRON
cjfa-49831	87	34	ability	ability	NOUN
cjfa-49831	87	35	to	to	PART
cjfa-49831	87	36	limit	limit	VERB
cjfa-49831	87	37	earnings	earning	NOUN
cjfa-49831	87	38	management	management	NOUN
cjfa-49831	87	39	(	(	PUNCT
cjfa-49831	87	40	velury	velury	NOUN
cjfa-49831	87	41	,	,	PUNCT
cjfa-49831	87	42	reisch	reisch	PROPN
cjfa-49831	87	43	&	&	CCONJ
cjfa-49831	87	44	o’reilly	o’reilly	ADV
cjfa-49831	87	45	,	,	PUNCT
cjfa-49831	87	46	2003	2003	NUM
cjfa-49831	87	47	)	)	PUNCT
cjfa-49831	87	48	.	.	PUNCT
cjfa-49831	88	1	varieties	variety	NOUN
cjfa-49831	88	2	of	of	ADP
cjfa-49831	88	3	research	research	NOUN
cjfa-49831	88	4	works	work	NOUN
cjfa-49831	88	5	have	have	AUX
cjfa-49831	88	6	examined	examine	VERB
cjfa-49831	88	7	the	the	DET
cjfa-49831	88	8	effect	effect	NOUN
cjfa-49831	88	9	of	of	ADP
cjfa-49831	88	10	audit	audit	NOUN
cjfa-49831	88	11	quality	quality	NOUN
cjfa-49831	88	12	on	on	ADP
cjfa-49831	88	13	earnings	earning	NOUN
cjfa-49831	88	14	management	management	NOUN
cjfa-49831	88	15	,	,	PUNCT
cjfa-49831	88	16	considering	consider	VERB
cjfa-49831	88	17	two	two	NUM
cjfa-49831	88	18	input	input	NOUN
cjfa-49831	88	19	-	-	PUNCT
cjfa-49831	88	20	based	base	VERB
cjfa-49831	88	21	indicators	indicator	NOUN
cjfa-49831	88	22	of	of	ADP
cjfa-49831	88	23	audit	audit	NOUN
cjfa-49831	88	24	quality	quality	NOUN
cjfa-49831	88	25	(	(	PUNCT
cjfa-49831	88	26	audit	audit	NOUN
cjfa-49831	88	27	size	size	NOUN
cjfa-49831	88	28	and	and	CCONJ
cjfa-49831	88	29	audit	audit	NOUN
cjfa-49831	88	30	fees	fee	NOUN
cjfa-49831	88	31	)	)	PUNCT
cjfa-49831	88	32	.	.	PUNCT
cjfa-49831	89	1	according	accord	VERB
cjfa-49831	89	2	to	to	ADP
cjfa-49831	89	3	becker	becker	PROPN
cjfa-49831	89	4	,	,	PUNCT
cjfa-49831	89	5	defond	defond	NOUN
cjfa-49831	89	6	,	,	PUNCT
cjfa-49831	89	7	jiambalvo	jiambalvo	NOUN
cjfa-49831	89	8	and	and	CCONJ
cjfa-49831	89	9	subramanyam	subramanyam	NOUN
cjfa-49831	89	10	(	(	PUNCT
cjfa-49831	89	11	1998	1998	NUM
cjfa-49831	89	12	)	)	PUNCT
cjfa-49831	89	13	and	and	CCONJ
cjfa-49831	89	14	francis	francis	PROPN
cjfa-49831	89	15	,	,	PUNCT
cjfa-49831	89	16	maydew	maydew	NOUN
cjfa-49831	89	17	and	and	CCONJ
cjfa-49831	89	18	sparks	spark	NOUN
cjfa-49831	89	19	(	(	PUNCT
cjfa-49831	89	20	1999	1999	NUM
cjfa-49831	89	21	)	)	PUNCT
cjfa-49831	89	22	,	,	PUNCT
cjfa-49831	89	23	big	big	ADJ
cjfa-49831	89	24	six	six	NUM
cjfa-49831	89	25	auditors	auditor	NOUN
cjfa-49831	89	26	have	have	VERB
cjfa-49831	89	27	higher	high	ADJ
cjfa-49831	89	28	tendency	tendency	NOUN
cjfa-49831	89	29	to	to	PART
cjfa-49831	89	30	identify	identify	VERB
cjfa-49831	89	31	and	and	CCONJ
cjfa-49831	89	32	detect	detect	VERB
cjfa-49831	89	33	earnings	earning	NOUN
cjfa-49831	89	34	management	management	NOUN
cjfa-49831	89	35	do	do	AUX
cjfa-49831	89	36	to	to	ADP
cjfa-49831	89	37	their	their	PRON
cjfa-49831	89	38	greater	great	ADJ
cjfa-49831	89	39	knowledge	knowledge	NOUN
cjfa-49831	89	40	,	,	PUNCT
cjfa-49831	89	41	and	and	CCONJ
cjfa-49831	89	42	act	act	VERB
cjfa-49831	89	43	to	to	PART
cjfa-49831	89	44	curb	curb	VERB
cjfa-49831	89	45	opportunistic	opportunistic	ADJ
cjfa-49831	89	46	earnings	earning	NOUN
cjfa-49831	89	47	management	management	NOUN
cjfa-49831	89	48	in	in	ADP
cjfa-49831	89	49	order	order	NOUN
cjfa-49831	89	50	to	to	PART
cjfa-49831	89	51	protect	protect	VERB
cjfa-49831	89	52	their	their	PRON
cjfa-49831	89	53	reputation	reputation	NOUN
cjfa-49831	89	54	.	.	PUNCT
cjfa-49831	90	1	given	give	VERB
cjfa-49831	90	2	their	their	PRON
cjfa-49831	90	3	larger	large	ADJ
cjfa-49831	90	4	client	client	NOUN
cjfa-49831	90	5	base	base	NOUN
cjfa-49831	90	6	,	,	PUNCT
cjfa-49831	90	7	krishnan	krishnan	PROPN
cjfa-49831	90	8	(	(	PUNCT
cjfa-49831	90	9	2003	2003	NUM
cjfa-49831	90	10	)	)	PUNCT
cjfa-49831	90	11	argued	argue	VERB
cjfa-49831	90	12	that	that	SCONJ
cjfa-49831	90	13	big	big	ADJ
cjfa-49831	90	14	6	6	NUM
cjfa-49831	90	15	auditors	auditor	NOUN
cjfa-49831	90	16	have	have	VERB
cjfa-49831	90	17	greater	great	ADJ
cjfa-49831	90	18	incentive	incentive	NOUN
cjfa-49831	90	19	to	to	PART
cjfa-49831	90	20	protect	protect	VERB
cjfa-49831	90	21	their	their	PRON
cjfa-49831	90	22	reputation	reputation	NOUN
cjfa-49831	91	1	that	that	SCONJ
cjfa-49831	91	2	non	non	ADJ
cjfa-49831	91	3	-	-	ADJ
cjfa-49831	91	4	big	big	ADJ
cjfa-49831	91	5	6	6	NUM
cjfa-49831	91	6	auditors	auditor	NOUN
cjfa-49831	91	7	,	,	PUNCT
cjfa-49831	91	8	and	and	CCONJ
cjfa-49831	91	9	therefore	therefore	ADV
cjfa-49831	91	10	higher	high	ADJ
cjfa-49831	91	11	risk	risk	NOUN
cjfa-49831	91	12	to	to	PART
cjfa-49831	91	13	lose	lose	VERB
cjfa-49831	91	14	clients	client	NOUN
cjfa-49831	91	15	.	.	PUNCT
cjfa-49831	92	1	houqe	houqe	PROPN
cjfa-49831	92	2	,	,	PUNCT
cjfa-49831	92	3	ahmed	ahmed	PROPN
cjfa-49831	92	4	and	and	CCONJ
cjfa-49831	92	5	zijl	zijl	PROPN
cjfa-49831	92	6	(	(	PUNCT
cjfa-49831	92	7	2017	2017	NUM
cjfa-49831	92	8	)	)	PUNCT
cjfa-49831	92	9	reach	reach	VERB
cjfa-49831	92	10	a	a	DET
cjfa-49831	92	11	similar	similar	ADJ
cjfa-49831	92	12	conclusion	conclusion	NOUN
cjfa-49831	92	13	in	in	ADP
cjfa-49831	92	14	indian	indian	ADJ
cjfa-49831	92	15	context	context	NOUN
cjfa-49831	92	16	.	.	PUNCT
cjfa-49831	93	1	using	use	VERB
cjfa-49831	93	2	a	a	DET
cjfa-49831	93	3	large	large	ADJ
cjfa-49831	93	4	sample	sample	NOUN
cjfa-49831	93	5	of	of	ADP
cjfa-49831	93	6	listed	list	VERB
cjfa-49831	93	7	firms	firm	NOUN
cjfa-49831	93	8	in	in	ADP
cjfa-49831	93	9	india	india	PROPN
cjfa-49831	93	10	,	,	PUNCT
cjfa-49831	93	11	they	they	PRON
cjfa-49831	93	12	find	find	VERB
cjfa-49831	93	13	that	that	SCONJ
cjfa-49831	93	14	firms	firm	NOUN
cjfa-49831	93	15	audited	audit	VERB
cjfa-49831	93	16	by	by	ADP
cjfa-49831	93	17	high	high	ADJ
cjfa-49831	93	18	quality	quality	NOUN
cjfa-49831	93	19	auditors	auditor	NOUN
cjfa-49831	93	20	exhibit	exhibit	VERB
cjfa-49831	93	21	lower	low	ADJ
cjfa-49831	93	22	levels	level	NOUN
cjfa-49831	93	23	of	of	ADP
cjfa-49831	93	24	earnings	earning	NOUN
cjfa-49831	93	25	management	management	NOUN
cjfa-49831	93	26	.	.	PUNCT
cjfa-49831	94	1	moreover	moreover	ADV
cjfa-49831	94	2	,	,	PUNCT
cjfa-49831	94	3	rhee	rhee	PROPN
cjfa-49831	94	4	,	,	PUNCT
cjfa-49831	94	5	rhee	rhee	PROPN
cjfa-49831	94	6	and	and	CCONJ
cjfa-49831	94	7	li	li	PROPN
cjfa-49831	94	8	(	(	PUNCT
cjfa-49831	94	9	2021	2021	NUM
cjfa-49831	94	10	)	)	PUNCT
cjfa-49831	94	11	analyze	analyze	NOUN
cjfa-49831	94	12	,	,	PUNCT
cjfa-49831	94	13	in	in	ADP
cjfa-49831	94	14	china	china	PROPN
cjfa-49831	94	15	context	context	NOUN
cjfa-49831	94	16	,	,	PUNCT
cjfa-49831	94	17	the	the	DET
cjfa-49831	94	18	difference	difference	NOUN
cjfa-49831	94	19	from	from	ADP
cjfa-49831	94	20	audit	audit	NOUN
cjfa-49831	94	21	quality	quality	NOUN
cjfa-49831	94	22	of	of	ADP
cjfa-49831	94	23	big	big	ADJ
cjfa-49831	94	24	auditors	auditor	NOUN
cjfa-49831	94	25	and	and	CCONJ
cjfa-49831	94	26	non	non	ADJ
cjfa-49831	94	27	-	-	ADJ
cjfa-49831	94	28	big	big	ADJ
cjfa-49831	94	29	auditors	auditor	NOUN
cjfa-49831	94	30	and	and	CCONJ
cjfa-49831	94	31	they	they	PRON
cjfa-49831	94	32	find	find	VERB
cjfa-49831	94	33	that	that	SCONJ
cjfa-49831	94	34	the	the	DET
cjfa-49831	94	35	big	big	ADJ
cjfa-49831	94	36	auditors	auditor	NOUN
cjfa-49831	94	37	provide	provide	VERB
cjfa-49831	94	38	higher	high	ADJ
cjfa-49831	94	39	audit	audit	NOUN
cjfa-49831	94	40	service	service	NOUN
cjfa-49831	94	41	quality	quality	NOUN
cjfa-49831	94	42	to	to	PART
cjfa-49831	94	43	prevent	prevent	VERB
cjfa-49831	94	44	their	their	PRON
cjfa-49831	94	45	clients	client	NOUN
cjfa-49831	94	46	’	'	PUNCT
cjfa-49831	94	47	earning	earn	VERB
cjfa-49831	94	48	management	management	NOUN
cjfa-49831	94	49	than	than	ADP
cjfa-49831	94	50	non	non	ADJ
cjfa-49831	94	51	-	-	ADJ
cjfa-49831	94	52	big	big	ADJ
cjfa-49831	94	53	auditors	auditor	NOUN
cjfa-49831	94	54	.	.	PUNCT
cjfa-49831	95	1	as	as	SCONJ
cjfa-49831	95	2	noted	note	VERB
cjfa-49831	95	3	by	by	ADP
cjfa-49831	95	4	alzoubi	alzoubi	NOUN
cjfa-49831	95	5	(	(	PUNCT
cjfa-49831	95	6	2018	2018	NUM
cjfa-49831	95	7	)	)	PUNCT
cjfa-49831	95	8	,	,	PUNCT
cjfa-49831	95	9	audit	audit	NOUN
cjfa-49831	95	10	quality	quality	NOUN
cjfa-49831	95	11	can	can	AUX
cjfa-49831	95	12	be	be	AUX
cjfa-49831	95	13	viewed	view	VERB
cjfa-49831	95	14	as	as	ADP
cjfa-49831	95	15	a	a	DET
cjfa-49831	95	16	monitoring	monitoring	NOUN
cjfa-49831	95	17	mechanism	mechanism	NOUN
cjfa-49831	95	18	that	that	PRON
cjfa-49831	95	19	prevents	prevent	VERB
cjfa-49831	95	20	manag	manag	NOUN
cjfa-49831	95	21	does	do	AUX
cjfa-49831	95	22	tax	tax	NOUN
cjfa-49831	95	23	aggressiveness	aggressiveness	NOUN
cjfa-49831	95	24	lead	lead	VERB
cjfa-49831	95	25	to	to	ADP
cjfa-49831	95	26	more	more	ADJ
cjfa-49831	95	27	earnings	earning	NOUN
cjfa-49831	95	28	management	management	NOUN
cjfa-49831	95	29	…	…	PUNCT
cjfa-49831	95	30	1515	1515	NUM
cjfa-49831	95	31	ers	er	NOUN
cjfa-49831	95	32	from	from	ADP
cjfa-49831	95	33	manipulating	manipulate	VERB
cjfa-49831	95	34	firm	firm	ADJ
cjfa-49831	95	35	earnings	earning	NOUN
cjfa-49831	95	36	and	and	CCONJ
cjfa-49831	95	37	argued	argue	VERB
cjfa-49831	95	38	that	that	SCONJ
cjfa-49831	95	39	high	high	ADJ
cjfa-49831	95	40	audit	audit	NOUN
cjfa-49831	95	41	quality	quality	NOUN
cjfa-49831	95	42	reduce	reduce	VERB
cjfa-49831	95	43	the	the	DET
cjfa-49831	95	44	information	information	NOUN
cjfa-49831	95	45	asymmetry	asymmetry	NOUN
cjfa-49831	95	46	that	that	PRON
cjfa-49831	95	47	occurs	occur	VERB
cjfa-49831	95	48	between	between	ADP
cjfa-49831	95	49	managers	manager	NOUN
cjfa-49831	95	50	and	and	CCONJ
cjfa-49831	95	51	stockholders	stockholder	NOUN
cjfa-49831	95	52	.	.	PUNCT
cjfa-49831	96	1	using	use	VERB
cjfa-49831	96	2	a	a	DET
cjfa-49831	96	3	sample	sample	NOUN
cjfa-49831	96	4	of	of	ADP
cjfa-49831	96	5	72	72	NUM
cjfa-49831	96	6	jordanian	jordanian	ADJ
cjfa-49831	96	7	industrial	industrial	ADJ
cjfa-49831	96	8	firms	firm	NOUN
cjfa-49831	96	9	for	for	ADP
cjfa-49831	96	10	the	the	DET
cjfa-49831	96	11	period	period	NOUN
cjfa-49831	96	12	from	from	ADP
cjfa-49831	96	13	2006	2006	NUM
cjfa-49831	96	14	to	to	ADP
cjfa-49831	96	15	2012	2012	NUM
cjfa-49831	96	16	,	,	PUNCT
cjfa-49831	96	17	they	they	PRON
cjfa-49831	96	18	report	report	VERB
cjfa-49831	96	19	a	a	DET
cjfa-49831	96	20	negative	negative	ADJ
cjfa-49831	96	21	effect	effect	NOUN
cjfa-49831	96	22	of	of	ADP
cjfa-49831	96	23	audit	audit	NOUN
cjfa-49831	96	24	quality	quality	NOUN
cjfa-49831	96	25	on	on	ADP
cjfa-49831	96	26	discretionary	discretionary	ADJ
cjfa-49831	96	27	accruals	accrual	NOUN
cjfa-49831	96	28	.	.	PUNCT
cjfa-49831	97	1	considering	consider	VERB
cjfa-49831	97	2	these	these	DET
cjfa-49831	97	3	prior	prior	ADJ
cjfa-49831	97	4	findings	finding	NOUN
cjfa-49831	97	5	,	,	PUNCT
cjfa-49831	97	6	the	the	DET
cjfa-49831	97	7	following	follow	VERB
cjfa-49831	97	8	hypothesis	hypothesis	NOUN
cjfa-49831	97	9	is	be	AUX
cjfa-49831	97	10	tested	test	VERB
cjfa-49831	97	11	accordingly	accordingly	ADV
cjfa-49831	97	12	:	:	PUNCT
cjfa-49831	97	13	h4	h4	NOUN
cjfa-49831	97	14	:	:	PUNCT
cjfa-49831	97	15	for	for	ADP
cjfa-49831	97	16	tunisian	tunisian	ADJ
cjfa-49831	97	17	firms	firm	NOUN
cjfa-49831	97	18	,	,	PUNCT
cjfa-49831	97	19	highly	highly	ADV
cjfa-49831	97	20	audit	audit	NOUN
cjfa-49831	97	21	quality	quality	NOUN
cjfa-49831	97	22	are	be	AUX
cjfa-49831	97	23	less	less	ADV
cjfa-49831	97	24	likely	likely	ADJ
cjfa-49831	97	25	to	to	PART
cjfa-49831	97	26	undergo	undergo	VERB
cjfa-49831	97	27	earnings	earning	NOUN
cjfa-49831	97	28	management	management	NOUN
cjfa-49831	97	29	.	.	PUNCT
cjfa-49831	98	1	the	the	DET
cjfa-49831	98	2	research	research	NOUN
cjfa-49831	98	3	methodology	methodology	NOUN
cjfa-49831	98	4	the	the	DET
cjfa-49831	98	5	research	research	NOUN
cjfa-49831	98	6	methodology	methodology	NOUN
cjfa-49831	98	7	and	and	CCONJ
cjfa-49831	98	8	the	the	DET
cjfa-49831	98	9	course	course	NOUN
cjfa-49831	98	10	of	of	ADP
cjfa-49831	98	11	the	the	DET
cjfa-49831	98	12	research	research	NOUN
cjfa-49831	98	13	processand	processand	NOUN
cjfa-49831	98	14	the	the	DET
cjfa-49831	98	15	course	course	NOUN
cjfa-49831	98	16	of	of	ADP
cjfa-49831	98	17	the	the	DET
cjfa-49831	98	18	research	research	NOUN
cjfa-49831	98	19	process	process	NOUN
cjfa-49831	98	20	sample	sample	NOUN
cjfa-49831	98	21	selectionsample	selectionsample	ADJ
cjfa-49831	98	22	selection	selection	NOUN
cjfa-49831	98	23	to	to	PART
cjfa-49831	98	24	examine	examine	VERB
cjfa-49831	98	25	the	the	DET
cjfa-49831	98	26	importance	importance	NOUN
cjfa-49831	98	27	of	of	ADP
cjfa-49831	98	28	tax	tax	NOUN
cjfa-49831	98	29	aggressiveness	aggressiveness	NOUN
cjfa-49831	98	30	on	on	ADP
cjfa-49831	98	31	earnings	earning	NOUN
cjfa-49831	98	32	management	management	NOUN
cjfa-49831	98	33	decisions	decision	NOUN
cjfa-49831	98	34	,	,	PUNCT
cjfa-49831	98	35	we	we	PRON
cjfa-49831	98	36	started	start	VERB
cjfa-49831	98	37	with	with	ADP
cjfa-49831	98	38	all	all	DET
cjfa-49831	98	39	the	the	DET
cjfa-49831	98	40	tunisian	tunisian	ADJ
cjfa-49831	98	41	firms	firm	NOUN
cjfa-49831	98	42	listed	list	VERB
cjfa-49831	98	43	on	on	ADP
cjfa-49831	98	44	the	the	DET
cjfa-49831	98	45	tunisian	tunisian	ADJ
cjfa-49831	98	46	stock	stock	NOUN
cjfa-49831	98	47	exchange	exchange	PROPN
cjfa-49831	98	48	publishing	publish	VERB
cjfa-49831	98	49	their	their	PRON
cjfa-49831	98	50	financial	financial	ADJ
cjfa-49831	98	51	reports	report	NOUN
cjfa-49831	98	52	in	in	ADP
cjfa-49831	98	53	the	the	DET
cjfa-49831	98	54	period	period	NOUN
cjfa-49831	98	55	from	from	ADP
cjfa-49831	98	56	2017	2017	NUM
cjfa-49831	98	57	to	to	ADP
cjfa-49831	98	58	2019	2019	NUM
cjfa-49831	98	59	.	.	PUNCT
cjfa-49831	99	1	data	datum	NOUN
cjfa-49831	99	2	collection	collection	NOUN
cjfa-49831	99	3	was	be	AUX
cjfa-49831	99	4	halted	halt	VERB
cjfa-49831	99	5	in	in	ADP
cjfa-49831	99	6	2019	2019	NUM
cjfa-49831	99	7	due	due	ADP
cjfa-49831	99	8	to	to	ADP
cjfa-49831	99	9	the	the	DET
cjfa-49831	99	10	covid	covid	PROPN
cjfa-49831	99	11	pandemic	pandemic	PROPN
cjfa-49831	99	12	.	.	PUNCT
cjfa-49831	100	1	the	the	DET
cjfa-49831	100	2	initial	initial	ADJ
cjfa-49831	100	3	sample	sample	NOUN
cjfa-49831	100	4	consisted	consist	VERB
cjfa-49831	100	5	of	of	ADP
cjfa-49831	100	6	a	a	DET
cjfa-49831	100	7	total	total	NOUN
cjfa-49831	100	8	of	of	ADP
cjfa-49831	100	9	79	79	NUM
cjfa-49831	100	10	firms	firm	NOUN
cjfa-49831	100	11	listed	list	VERB
cjfa-49831	100	12	on	on	ADP
cjfa-49831	100	13	2017	2017	NUM
cjfa-49831	100	14	.	.	PUNCT
cjfa-49831	101	1	we	we	PRON
cjfa-49831	101	2	then	then	ADV
cjfa-49831	101	3	removed	remove	VERB
cjfa-49831	101	4	33	33	NUM
cjfa-49831	101	5	financial	financial	ADJ
cjfa-49831	101	6	institutions	institution	NOUN
cjfa-49831	101	7	which	which	PRON
cjfa-49831	101	8	have	have	VERB
cjfa-49831	101	9	specific	specific	ADJ
cjfa-49831	101	10	characteristics	characteristic	NOUN
cjfa-49831	101	11	.	.	PUNCT
cjfa-49831	102	1	we	we	PRON
cjfa-49831	102	2	also	also	ADV
cjfa-49831	102	3	eliminated	eliminate	VERB
cjfa-49831	102	4	20	20	NUM
cjfa-49831	102	5	totally	totally	ADV
cjfa-49831	102	6	exporting	export	VERB
cjfa-49831	102	7	firms	firm	NOUN
cjfa-49831	102	8	due	due	ADJ
cjfa-49831	102	9	to	to	ADP
cjfa-49831	102	10	their	their	PRON
cjfa-49831	102	11	exemptions	exemption	NOUN
cjfa-49831	102	12	from	from	ADP
cjfa-49831	102	13	taxation	taxation	NOUN
cjfa-49831	102	14	and	and	CCONJ
cjfa-49831	102	15	6	6	NUM
cjfa-49831	102	16	firms	firm	NOUN
cjfa-49831	102	17	with	with	ADP
cjfa-49831	102	18	missing	miss	VERB
cjfa-49831	102	19	data	datum	NOUN
cjfa-49831	102	20	.	.	PUNCT
cjfa-49831	103	1	after	after	ADP
cjfa-49831	103	2	restatement	restatement	NOUN
cjfa-49831	103	3	,	,	PUNCT
cjfa-49831	103	4	our	our	PRON
cjfa-49831	103	5	procedure	procedure	NOUN
cjfa-49831	103	6	results	result	VERB
cjfa-49831	103	7	in	in	ADP
cjfa-49831	103	8	a	a	DET
cjfa-49831	103	9	total	total	ADJ
cjfa-49831	103	10	number	number	NOUN
cjfa-49831	103	11	of	of	ADP
cjfa-49831	103	12	60	60	NUM
cjfa-49831	103	13	observations	observation	NOUN
cjfa-49831	103	14	and	and	CCONJ
cjfa-49831	103	15	20	20	NUM
cjfa-49831	103	16	firms	firm	NOUN
cjfa-49831	103	17	.	.	PUNCT
cjfa-49831	104	1	we	we	PRON
cjfa-49831	104	2	manually	manually	ADV
cjfa-49831	104	3	collected	collect	VERB
cjfa-49831	104	4	annual	annual	ADJ
cjfa-49831	104	5	financial	financial	ADJ
cjfa-49831	104	6	statements	statement	NOUN
cjfa-49831	104	7	data	datum	NOUN
cjfa-49831	104	8	available	available	ADJ
cjfa-49831	104	9	on	on	ADP
cjfa-49831	104	10	the	the	DET
cjfa-49831	104	11	tunisian	tunisian	ADJ
cjfa-49831	104	12	stock	stock	PROPN
cjfa-49831	104	13	exchange	exchange	PROPN
cjfa-49831	104	14	website	website	NOUN
cjfa-49831	104	15	(	(	PUNCT
cjfa-49831	104	16	http://www.bvmt	http://www.bvmt	PROPN
cjfa-49831	104	17	.	.	PUNCT
cjfa-49831	104	18	com.tn	com.tn	NOUN
cjfa-49831	104	19	)	)	PUNCT
cjfa-49831	104	20	.	.	PUNCT
cjfa-49831	105	1	table	table	NOUN
cjfa-49831	105	2	1	1	NUM
cjfa-49831	105	3	.	.	PUNCT
cjfa-49831	105	4	sample	sample	NOUN
cjfa-49831	105	5	selection	selection	NOUN
cjfa-49831	105	6	number	number	NOUN
cjfa-49831	105	7	of	of	ADP
cjfa-49831	105	8	firms	firm	NOUN
cjfa-49831	105	9	number	number	NOUN
cjfa-49831	105	10	of	of	ADP
cjfa-49831	105	11	firm	firm	ADJ
cjfa-49831	105	12	-	-	PUNCT
cjfa-49831	105	13	years	year	NOUN
cjfa-49831	105	14	observations	observation	NOUN
cjfa-49831	105	15	with	with	ADP
cjfa-49831	105	16	available	available	ADJ
cjfa-49831	105	17	tunis	tunis	VERB
cjfa-49831	105	18	stock	stock	PROPN
cjfa-49831	105	19	exchange	exchange	PROPN
cjfa-49831	105	20	data	datum	NOUN
cjfa-49831	105	21	(	(	PUNCT
cjfa-49831	105	22	2017	2017	NUM
cjfa-49831	105	23	to	to	ADP
cjfa-49831	105	24	2019	2019	NUM
cjfa-49831	105	25	)	)	PUNCT
cjfa-49831	105	26	79	79	NUM
cjfa-49831	105	27	237	237	NUM
cjfa-49831	105	28	less	less	ADJ
cjfa-49831	105	29	:	:	PUNCT
cjfa-49831	105	30	observations	observation	NOUN
cjfa-49831	105	31	of	of	ADP
cjfa-49831	105	32	financial	financial	ADJ
cjfa-49831	105	33	institutions	institution	NOUN
cjfa-49831	105	34	(	(	PUNCT
cjfa-49831	105	35	33	33	NUM
cjfa-49831	105	36	)	)	PUNCT
cjfa-49831	105	37	(	(	PUNCT
cjfa-49831	105	38	99	99	NUM
cjfa-49831	105	39	)	)	PUNCT
cjfa-49831	105	40	less	less	ADJ
cjfa-49831	105	41	:	:	PUNCT
cjfa-49831	105	42	exporting	export	VERB
cjfa-49831	105	43	firms	firm	NOUN
cjfa-49831	105	44	(	(	PUNCT
cjfa-49831	105	45	20	20	NUM
cjfa-49831	105	46	)	)	PUNCT
cjfa-49831	105	47	(	(	PUNCT
cjfa-49831	105	48	60	60	NUM
cjfa-49831	105	49	)	)	PUNCT
cjfa-49831	105	50	less	less	ADJ
cjfa-49831	105	51	:	:	PUNCT
cjfa-49831	105	52	observations	observation	NOUN
cjfa-49831	105	53	missing	miss	VERB
cjfa-49831	105	54	accounting	accounting	NOUN
cjfa-49831	105	55	data	datum	NOUN
cjfa-49831	105	56	(	(	PUNCT
cjfa-49831	105	57	6	6	NUM
cjfa-49831	105	58	)	)	PUNCT
cjfa-49831	105	59	(	(	PUNCT
cjfa-49831	105	60	18	18	NUM
cjfa-49831	105	61	)	)	PUNCT
cjfa-49831	105	62	final	final	ADJ
cjfa-49831	105	63	sample	sample	NOUN
cjfa-49831	105	64	20	20	NUM
cjfa-49831	105	65	60	60	NUM
cjfa-49831	105	66	s	s	NOUN
cjfa-49831	105	67	o	o	NOUN
cjfa-49831	105	68	u	u	NOUN
cjfa-49831	105	69	r	r	NOUN
cjfa-49831	105	70	c	c	NOUN
cjfa-49831	105	71	e	e	NOUN
cjfa-49831	105	72	:	:	PUNCT
cjfa-49831	105	73	own	own	ADJ
cjfa-49831	105	74	study	study	NOUN
cjfa-49831	105	75	.	.	PUNCT
cjfa-49831	106	1	amira	amira	PROPN
cjfa-49831	106	2	ben	ben	PROPN
cjfa-49831	106	3	hassoun	hassoun	PROPN
cjfa-49831	106	4	,	,	PUNCT
cjfa-49831	106	5	manel	manel	PROPN
cjfa-49831	106	6	hadrich1616	hadrich1616	PROPN
cjfa-49831	106	7	variable	variable	ADJ
cjfa-49831	106	8	measurementvariable	measurementvariable	ADJ
cjfa-49831	106	9	measurement	measurement	NOUN
cjfa-49831	106	10	dependent	dependent	ADJ
cjfa-49831	106	11	variable	variable	NOUN
cjfa-49831	106	12	:	:	PUNCT
cjfa-49831	106	13	discretionary	discretionary	ADJ
cjfa-49831	106	14	accruals	accrual	NOUN
cjfa-49831	106	15	earnings	earning	NOUN
cjfa-49831	106	16	managementdependent	managementdependent	NOUN
cjfa-49831	106	17	variable	variable	NOUN
cjfa-49831	106	18	:	:	PUNCT
cjfa-49831	106	19	discretionary	discretionary	ADJ
cjfa-49831	106	20	accruals	accrual	NOUN
cjfa-49831	106	21	earnings	earning	NOUN
cjfa-49831	106	22	management	management	NOUN
cjfa-49831	106	23	for	for	ADP
cjfa-49831	106	24	the	the	DET
cjfa-49831	106	25	purpose	purpose	NOUN
cjfa-49831	106	26	of	of	ADP
cjfa-49831	106	27	this	this	DET
cjfa-49831	106	28	study	study	NOUN
cjfa-49831	106	29	,	,	PUNCT
cjfa-49831	106	30	discretionary	discretionary	ADJ
cjfa-49831	106	31	accruals	accrual	NOUN
cjfa-49831	106	32	were	be	AUX
cjfa-49831	106	33	applied	apply	VERB
cjfa-49831	106	34	to	to	ADP
cjfa-49831	106	35	proxy	proxy	NOUN
cjfa-49831	106	36	for	for	ADP
cjfa-49831	106	37	earnings	earning	NOUN
cjfa-49831	106	38	management	management	NOUN
cjfa-49831	106	39	.	.	PUNCT
cjfa-49831	107	1	the	the	DET
cjfa-49831	107	2	modified	modify	VERB
cjfa-49831	107	3	jones	jones	PROPN
cjfa-49831	107	4	model	model	PROPN
cjfa-49831	107	5	as	as	SCONJ
cjfa-49831	107	6	proposed	propose	VERB
cjfa-49831	107	7	by	by	ADP
cjfa-49831	107	8	dechow	dechow	ADJ
cjfa-49831	107	9	,	,	PUNCT
cjfa-49831	107	10	sloan	sloan	PROPN
cjfa-49831	107	11	and	and	CCONJ
cjfa-49831	107	12	sweeney	sweeney	PROPN
cjfa-49831	107	13	(	(	PUNCT
cjfa-49831	107	14	1995	1995	NUM
cjfa-49831	107	15	)	)	PUNCT
cjfa-49831	107	16	was	be	AUX
cjfa-49831	107	17	used	use	VERB
cjfa-49831	107	18	.	.	PUNCT
cjfa-49831	108	1	this	this	PRON
cjfa-49831	108	2	is	be	AUX
cjfa-49831	108	3	the	the	DET
cjfa-49831	108	4	most	most	ADV
cjfa-49831	108	5	prevalent	prevalent	ADJ
cjfa-49831	108	6	model	model	NOUN
cjfa-49831	108	7	in	in	ADP
cjfa-49831	108	8	earnings	earning	NOUN
cjfa-49831	108	9	management	management	NOUN
cjfa-49831	108	10	studies	study	NOUN
cjfa-49831	108	11	.	.	PUNCT
cjfa-49831	109	1	the	the	DET
cjfa-49831	109	2	model	model	NOUN
cjfa-49831	109	3	is	be	AUX
cjfa-49831	109	4	defined	define	VERB
cjfa-49831	109	5	as	as	SCONJ
cjfa-49831	109	6	follows	follow	VERB
cjfa-49831	109	7	:	:	PUNCT
cjfa-49831	109	8	missing	miss	VERB
cjfa-49831	109	9	data	datum	NOUN
cjfa-49831	109	10	.	.	PUNCT
cjfa-49831	110	1	after	after	ADP
cjfa-49831	110	2	restatement	restatement	NOUN
cjfa-49831	110	3	,	,	PUNCT
cjfa-49831	110	4	our	our	PRON
cjfa-49831	110	5	procedure	procedure	NOUN
cjfa-49831	110	6	results	result	VERB
cjfa-49831	110	7	in	in	ADP
cjfa-49831	110	8	a	a	DET
cjfa-49831	110	9	total	total	ADJ
cjfa-49831	110	10	number	number	NOUN
cjfa-49831	110	11	of	of	ADP
cjfa-49831	110	12	60	60	NUM
cjfa-49831	110	13	observations	observation	NOUN
cjfa-49831	110	14	and	and	CCONJ
cjfa-49831	110	15	20	20	NUM
cjfa-49831	110	16	firms	firm	NOUN
cjfa-49831	110	17	.	.	PUNCT
cjfa-49831	111	1	we	we	PRON
cjfa-49831	111	2	manually	manually	ADV
cjfa-49831	111	3	collected	collect	VERB
cjfa-49831	111	4	annual	annual	ADJ
cjfa-49831	111	5	financial	financial	ADJ
cjfa-49831	111	6	statements	statement	NOUN
cjfa-49831	111	7	data	datum	NOUN
cjfa-49831	111	8	available	available	ADJ
cjfa-49831	111	9	on	on	ADP
cjfa-49831	111	10	the	the	DET
cjfa-49831	111	11	tunisian	tunisian	ADJ
cjfa-49831	111	12	stock	stock	PROPN
cjfa-49831	111	13	exchange	exchange	PROPN
cjfa-49831	111	14	website	website	NOUN
cjfa-49831	111	15	(	(	PUNCT
cjfa-49831	111	16	http://www.bvmt	http://www.bvmt	PROPN
cjfa-49831	111	17	.	.	PUNCT
cjfa-49831	111	18	com.tn	com.tn	NOUN
cjfa-49831	111	19	)	)	PUNCT
cjfa-49831	111	20	.	.	PUNCT
cjfa-49831	112	1	table	table	NOUN
cjfa-49831	112	2	1	1	NUM
cjfa-49831	112	3	.	.	PUNCT
cjfa-49831	112	4	sample	sample	NOUN
cjfa-49831	112	5	selection	selection	NOUN
cjfa-49831	112	6	number	number	NOUN
cjfa-49831	112	7	of	of	ADP
cjfa-49831	112	8	firms	firm	NOUN
cjfa-49831	112	9	number	number	NOUN
cjfa-49831	112	10	of	of	ADP
cjfa-49831	112	11	firm	firm	ADJ
cjfa-49831	112	12	-	-	PUNCT
cjfa-49831	112	13	years	year	NOUN
cjfa-49831	112	14	observations	observation	NOUN
cjfa-49831	112	15	with	with	ADP
cjfa-49831	112	16	available	available	ADJ
cjfa-49831	112	17	tunis	tunis	VERB
cjfa-49831	112	18	stock	stock	PROPN
cjfa-49831	112	19	exchange	exchange	PROPN
cjfa-49831	112	20	data	datum	NOUN
cjfa-49831	112	21	(	(	PUNCT
cjfa-49831	112	22	2017	2017	NUM
cjfa-49831	112	23	to	to	ADP
cjfa-49831	112	24	2019	2019	NUM
cjfa-49831	112	25	)	)	PUNCT
cjfa-49831	112	26	79	79	NUM
cjfa-49831	112	27	237	237	NUM
cjfa-49831	112	28	less	less	ADJ
cjfa-49831	112	29	:	:	PUNCT
cjfa-49831	112	30	observations	observation	NOUN
cjfa-49831	112	31	of	of	ADP
cjfa-49831	112	32	financial	financial	ADJ
cjfa-49831	112	33	institutions	institution	NOUN
cjfa-49831	112	34	(	(	PUNCT
cjfa-49831	112	35	33	33	NUM
cjfa-49831	112	36	)	)	PUNCT
cjfa-49831	112	37	(	(	PUNCT
cjfa-49831	112	38	99	99	NUM
cjfa-49831	112	39	)	)	PUNCT
cjfa-49831	112	40	less	less	ADJ
cjfa-49831	112	41	:	:	PUNCT
cjfa-49831	112	42	exporting	export	VERB
cjfa-49831	112	43	firms	firm	NOUN
cjfa-49831	112	44	(	(	PUNCT
cjfa-49831	112	45	20	20	NUM
cjfa-49831	112	46	)	)	PUNCT
cjfa-49831	112	47	(	(	PUNCT
cjfa-49831	112	48	60	60	NUM
cjfa-49831	112	49	)	)	PUNCT
cjfa-49831	112	50	less	less	ADJ
cjfa-49831	112	51	:	:	PUNCT
cjfa-49831	112	52	observations	observation	NOUN
cjfa-49831	112	53	missing	miss	VERB
cjfa-49831	112	54	accounting	accounting	NOUN
cjfa-49831	112	55	data	datum	NOUN
cjfa-49831	112	56	(	(	PUNCT
cjfa-49831	112	57	6	6	NUM
cjfa-49831	112	58	)	)	PUNCT
cjfa-49831	112	59	(	(	PUNCT
cjfa-49831	112	60	18	18	NUM
cjfa-49831	112	61	)	)	PUNCT
cjfa-49831	112	62	final	final	ADJ
cjfa-49831	112	63	sample	sample	NOUN
cjfa-49831	112	64	20	20	NUM
cjfa-49831	112	65	60	60	NUM
cjfa-49831	112	66	source	source	NOUN
cjfa-49831	112	67	:	:	PUNCT
cjfa-49831	112	68	own	own	ADJ
cjfa-49831	112	69	study	study	NOUN
cjfa-49831	112	70	.	.	PUNCT
cjfa-49831	113	1	variable	variable	ADJ
cjfa-49831	113	2	measurement	measurement	NOUN
cjfa-49831	113	3	dependent	dependent	ADJ
cjfa-49831	113	4	variable	variable	NOUN
cjfa-49831	113	5	:	:	PUNCT
cjfa-49831	113	6	discretionary	discretionary	ADJ
cjfa-49831	113	7	accruals	accrual	NOUN
cjfa-49831	113	8	earnings	earning	NOUN
cjfa-49831	113	9	management	management	NOUN
cjfa-49831	113	10	for	for	ADP
cjfa-49831	113	11	the	the	DET
cjfa-49831	113	12	purpose	purpose	NOUN
cjfa-49831	113	13	of	of	ADP
cjfa-49831	113	14	this	this	DET
cjfa-49831	113	15	study	study	NOUN
cjfa-49831	113	16	,	,	PUNCT
cjfa-49831	113	17	discretionary	discretionary	ADJ
cjfa-49831	113	18	accruals	accrual	NOUN
cjfa-49831	113	19	were	be	AUX
cjfa-49831	113	20	applied	apply	VERB
cjfa-49831	113	21	to	to	ADP
cjfa-49831	113	22	proxy	proxy	NOUN
cjfa-49831	113	23	for	for	ADP
cjfa-49831	113	24	earnings	earning	NOUN
cjfa-49831	113	25	management	management	NOUN
cjfa-49831	113	26	.	.	PUNCT
cjfa-49831	114	1	the	the	DET
cjfa-49831	114	2	modified	modify	VERB
cjfa-49831	114	3	jones	jones	PROPN
cjfa-49831	114	4	model	model	PROPN
cjfa-49831	114	5	as	as	SCONJ
cjfa-49831	114	6	proposed	propose	VERB
cjfa-49831	114	7	by	by	ADP
cjfa-49831	114	8	dechow	dechow	ADJ
cjfa-49831	114	9	,	,	PUNCT
cjfa-49831	114	10	sloan	sloan	PROPN
cjfa-49831	114	11	and	and	CCONJ
cjfa-49831	114	12	sweeney	sweeney	PROPN
cjfa-49831	114	13	(	(	PUNCT
cjfa-49831	114	14	1995	1995	NUM
cjfa-49831	114	15	)	)	PUNCT
cjfa-49831	114	16	was	be	AUX
cjfa-49831	114	17	used	use	VERB
cjfa-49831	114	18	.	.	PUNCT
cjfa-49831	115	1	this	this	PRON
cjfa-49831	115	2	is	be	AUX
cjfa-49831	115	3	the	the	DET
cjfa-49831	115	4	most	most	ADV
cjfa-49831	115	5	prevalent	prevalent	ADJ
cjfa-49831	115	6	model	model	NOUN
cjfa-49831	115	7	in	in	ADP
cjfa-49831	115	8	earnings	earning	NOUN
cjfa-49831	115	9	management	management	NOUN
cjfa-49831	115	10	studies	study	NOUN
cjfa-49831	115	11	.	.	PUNCT
cjfa-49831	116	1	the	the	DET
cjfa-49831	116	2	model	model	NOUN
cjfa-49831	116	3	is	be	AUX
cjfa-49831	116	4	defined	define	VERB
cjfa-49831	116	5	as	as	SCONJ
cjfa-49831	116	6	follows	follow	VERB
cjfa-49831	116	7	:	:	PUNCT
cjfa-49831	116	8	�	�	PROPN
cjfa-49831	116	9	�	�	PROPN
cjfa-49831	116	10	�	�	PROPN
cjfa-49831	116	11	,	,	PUNCT
cjfa-49831	116	12	�	�	PROPN
cjfa-49831	116	13	�	�	PROPN
cjfa-49831	116	14	�	�	PROPN
cjfa-49831	116	15	�	�	PROPN
cjfa-49831	116	16	�	�	PROPN
cjfa-49831	116	17	�	�	PROPN
cjfa-49831	116	18	=	=	SYM
cjfa-49831	116	19	α1	α1	PROPN
cjfa-49831	116	20	�	�	PROPN
cjfa-49831	116	21	�	�	PROPN
cjfa-49831	116	22	�	�	PROPN
cjfa-49831	116	23	�	�	PROPN
cjfa-49831	116	24	�	�	PROPN
cjfa-49831	116	25	�	�	PROPN
cjfa-49831	116	26	+	+	CCONJ
cjfa-49831	116	27	α2	α2	PROPN
cjfa-49831	116	28	�	�	PROPN
cjfa-49831	116	29	△	△	PROPN
cjfa-49831	116	30	�	�	PROPN
cjfa-49831	116	31	�	�	PROPN
cjfa-49831	116	32	�	�	PROPN
cjfa-49831	116	33	�	�	PROPN
cjfa-49831	116	34	�	�	PROPN
cjfa-49831	116	35	�	�	PROPN
cjfa-49831	116	36	△	△	PROPN
cjfa-49831	116	37	�	�	PROPN
cjfa-49831	116	38	�	�	PROPN
cjfa-49831	116	39	�	�	PROPN
cjfa-49831	116	40	�	�	PROPN
cjfa-49831	116	41	�	�	PROPN
cjfa-49831	116	42	�	�	PROPN
cjfa-49831	116	43	�	�	PROPN
cjfa-49831	116	44	�	�	PROPN
cjfa-49831	116	45	�	�	PROPN
cjfa-49831	116	46	�	�	PROPN
cjfa-49831	116	47	�	�	PROPN
cjfa-49831	116	48	+	+	CCONJ
cjfa-49831	116	49	α3	α3	PROPN
cjfa-49831	116	50	�	�	PROPN
cjfa-49831	116	51	�	�	PROPN
cjfa-49831	116	52	�	�	PROPN
cjfa-49831	116	53	�	�	PROPN
cjfa-49831	116	54	�	�	PROPN
cjfa-49831	116	55	�	�	PROPN
cjfa-49831	116	56	�	�	PROPN
cjfa-49831	116	57	�	�	PROPN
cjfa-49831	116	58	�	�	PROPN
cjfa-49831	116	59	�	�	PROPN
cjfa-49831	116	60	+	+	PROPN
cjfa-49831	116	61	εit	εit	VERB
cjfa-49831	116	62	where	where	SCONJ
cjfa-49831	116	63	ta	ta	PROPN
cjfa-49831	116	64	is	be	AUX
cjfa-49831	116	65	the	the	DET
cjfa-49831	116	66	total	total	ADJ
cjfa-49831	116	67	accruals	accrual	NOUN
cjfa-49831	116	68	,	,	PUNCT
cjfa-49831	116	69	δrev	δrev	PROPN
cjfa-49831	116	70	is	be	AUX
cjfa-49831	116	71	the	the	DET
cjfa-49831	116	72	change	change	NOUN
cjfa-49831	116	73	in	in	ADP
cjfa-49831	116	74	sales	sale	NOUN
cjfa-49831	116	75	from	from	ADP
cjfa-49831	116	76	year	year	NOUN
cjfa-49831	116	77	t-1	t-1	PROPN
cjfa-49831	116	78	to	to	ADP
cjfa-49831	116	79	year	year	PROPN
cjfa-49831	116	80	t	t	PROPN
cjfa-49831	116	81	,	,	PUNCT
cjfa-49831	116	82	△	△	X
cjfa-49831	116	83	recit	recit	NOUN
cjfa-49831	116	84	is	be	AUX
cjfa-49831	116	85	the	the	DET
cjfa-49831	116	86	change	change	NOUN
cjfa-49831	116	87	in	in	ADP
cjfa-49831	116	88	accounts	account	NOUN
cjfa-49831	116	89	receivable	receivable	ADJ
cjfa-49831	116	90	from	from	ADP
cjfa-49831	116	91	year	year	NOUN
cjfa-49831	116	92	t-1	t-1	PROPN
cjfa-49831	116	93	to	to	ADP
cjfa-49831	116	94	year	year	PROPN
cjfa-49831	116	95	t	t	PROPN
cjfa-49831	116	96	;	;	PUNCT
cjfa-49831	116	97	ppe	ppe	PROPN
cjfa-49831	116	98	is	be	AUX
cjfa-49831	116	99	the	the	DET
cjfa-49831	116	100	gross	gross	ADJ
cjfa-49831	116	101	property	property	NOUN
cjfa-49831	116	102	,	,	PUNCT
cjfa-49831	116	103	plant	plant	NOUN
cjfa-49831	116	104	and	and	CCONJ
cjfa-49831	116	105	equipment	equipment	NOUN
cjfa-49831	116	106	,	,	PUNCT
cjfa-49831	116	107	a	a	PRON
cjfa-49831	116	108	is	be	AUX
cjfa-49831	116	109	the	the	DET
cjfa-49831	116	110	total	total	ADJ
cjfa-49831	116	111	assets	asset	NOUN
cjfa-49831	116	112	,	,	PUNCT
cjfa-49831	116	113	ε	ε	PROPN
cjfa-49831	116	114	denotes	denote	VERB
cjfa-49831	116	115	the	the	DET
cjfa-49831	116	116	discretionary	discretionary	ADJ
cjfa-49831	116	117	accruals	accrual	NOUN
cjfa-49831	116	118	,	,	PUNCT
cjfa-49831	116	119	and	and	CCONJ
cjfa-49831	116	120	the	the	DET
cjfa-49831	116	121	subscripts	subscript	NOUN
cjfa-49831	116	122	i	i	PRON
cjfa-49831	116	123	and	and	CCONJ
cjfa-49831	116	124	t	t	PROPN
cjfa-49831	116	125	denote	denote	VERB
cjfa-49831	116	126	firm	firm	ADJ
cjfa-49831	116	127	and	and	CCONJ
cjfa-49831	116	128	year	year	NOUN
cjfa-49831	116	129	respectively	respectively	ADV
cjfa-49831	116	130	.	.	PUNCT
cjfa-49831	117	1	the	the	DET
cjfa-49831	117	2	residuals	residual	NOUN
cjfa-49831	117	3	of	of	ADP
cjfa-49831	117	4	eq1	eq1	PROPN
cjfa-49831	117	5	represent	represent	VERB
cjfa-49831	117	6	the	the	DET
cjfa-49831	117	7	discretionary	discretionary	ADJ
cjfa-49831	117	8	accruals	accrual	NOUN
cjfa-49831	117	9	of	of	ADP
cjfa-49831	117	10	companies	company	NOUN
cjfa-49831	117	11	through	through	ADP
cjfa-49831	117	12	the	the	DET
cjfa-49831	117	13	modified	modify	VERB
cjfa-49831	117	14	jones	jones	PROPN
cjfa-49831	117	15	model	model	NOUN
cjfa-49831	117	16	that	that	PRON
cjfa-49831	117	17	are	be	AUX
cjfa-49831	117	18	determined	determine	VERB
cjfa-49831	117	19	as	as	SCONJ
cjfa-49831	117	20	follows	follow	VERB
cjfa-49831	117	21	:	:	PUNCT
cjfa-49831	117	22	dai	dai	PROPN
cjfa-49831	117	23	,	,	PUNCT
cjfa-49831	117	24	t	t	PROPN
cjfa-49831	117	25	=	=	SYM
cjfa-49831	117	26	�	�	PROPN
cjfa-49831	117	27	�	�	PROPN
cjfa-49831	117	28	�	�	PROPN
cjfa-49831	117	29	,	,	PUNCT
cjfa-49831	117	30	�	�	PROPN
cjfa-49831	117	31	�	�	PROPN
cjfa-49831	117	32	�	�	PROPN
cjfa-49831	117	33	�	�	PROPN
cjfa-49831	117	34	�	�	PROPN
cjfa-49831	117	35	�	�	PROPN
cjfa-49831	117	36	–	–	PUNCT
cjfa-49831	117	37	(	(	PUNCT
cjfa-49831	117	38	â1	â1	PROPN
cjfa-49831	117	39	�	�	PROPN
cjfa-49831	117	40	�	�	PROPN
cjfa-49831	117	41	�	�	PROPN
cjfa-49831	117	42	�	�	PROPN
cjfa-49831	117	43	�	�	PROPN
cjfa-49831	117	44	�	�	PROPN
cjfa-49831	117	45	+	+	CCONJ
cjfa-49831	117	46	â2	â2	PROPN
cjfa-49831	117	47	�	�	PROPN
cjfa-49831	117	48	△	△	PROPN
cjfa-49831	117	49	�	�	PROPN
cjfa-49831	117	50	�	�	PROPN
cjfa-49831	117	51	�	�	PROPN
cjfa-49831	117	52	�	�	PROPN
cjfa-49831	117	53	�	�	PROPN
cjfa-49831	117	54	�	�	PROPN
cjfa-49831	117	55	△	△	PROPN
cjfa-49831	117	56	�	�	PROPN
cjfa-49831	117	57	�	�	PROPN
cjfa-49831	117	58	�	�	PROPN
cjfa-49831	117	59	�	�	PROPN
cjfa-49831	117	60	�	�	PROPN
cjfa-49831	117	61	�	�	PROPN
cjfa-49831	117	62	�	�	PROPN
cjfa-49831	117	63	�	�	PROPN
cjfa-49831	117	64	�	�	PROPN
cjfa-49831	117	65	�	�	PROPN
cjfa-49831	117	66	�	�	PROPN
cjfa-49831	117	67	+	+	CCONJ
cjfa-49831	117	68	â3	â3	PROPN
cjfa-49831	117	69	�	�	PROPN
cjfa-49831	117	70	�	�	PROPN
cjfa-49831	117	71	�	�	PROPN
cjfa-49831	117	72	�	�	PROPN
cjfa-49831	117	73	,	,	PUNCT
cjfa-49831	117	74	�	�	PROPN
cjfa-49831	117	75	�	�	PROPN
cjfa-49831	117	76	�	�	PROPN
cjfa-49831	117	77	,	,	PUNCT
cjfa-49831	117	78	�	�	PROPN
cjfa-49831	117	79	�	�	PROPN
cjfa-49831	117	80	�	�	PROPN
cjfa-49831	117	81	)	)	PUNCT
cjfa-49831	117	82	obviously	obviously	ADV
cjfa-49831	117	83	,	,	PUNCT
cjfa-49831	117	84	the	the	DET
cjfa-49831	117	85	higher	high	ADJ
cjfa-49831	117	86	values	value	NOUN
cjfa-49831	117	87	of	of	ADP
cjfa-49831	117	88	discretionary	discretionary	ADJ
cjfa-49831	117	89	accruals	accrual	NOUN
cjfa-49831	117	90	suggest	suggest	VERB
cjfa-49831	117	91	an	an	DET
cjfa-49831	117	92	upward	upward	ADJ
cjfa-49831	117	93	accounting	account	VERB
cjfa-49831	117	94	em	em	PRON
cjfa-49831	117	95	.	.	PUNCT
cjfa-49831	118	1	in	in	ADP
cjfa-49831	118	2	the	the	DET
cjfa-49831	118	3	following	following	NOUN
cjfa-49831	118	4	,	,	PUNCT
cjfa-49831	118	5	em	em	PRON
cjfa-49831	118	6	=	=	SYM
cjfa-49831	118	7	da	da	PROPN
cjfa-49831	118	8	.	.	PUNCT
cjfa-49831	119	1	independent	independent	ADJ
cjfa-49831	119	2	variable	variable	NOUN
cjfa-49831	119	3	:	:	PUNCT
cjfa-49831	119	4	tax	tax	NOUN
cjfa-49831	119	5	avoidance	avoidance	NOUN
cjfa-49831	119	6	in	in	ADP
cjfa-49831	119	7	this	this	DET
cjfa-49831	119	8	paper	paper	NOUN
cjfa-49831	119	9	,	,	PUNCT
cjfa-49831	119	10	we	we	PRON
cjfa-49831	119	11	are	be	AUX
cjfa-49831	119	12	interested	interested	ADJ
cjfa-49831	119	13	by	by	ADP
cjfa-49831	119	14	the	the	DET
cjfa-49831	119	15	firms	firm	NOUN
cjfa-49831	119	16	’	’	PART
cjfa-49831	119	17	aggressiveness	aggressiveness	NOUN
cjfa-49831	119	18	tax	tax	NOUN
cjfa-49831	119	19	avoidance	avoidance	NOUN
cjfa-49831	119	20	.	.	PUNCT
cjfa-49831	120	1	following	follow	VERB
cjfa-49831	120	2	the	the	DET
cjfa-49831	120	3	accounting	accounting	NOUN
cjfa-49831	120	4	and	and	CCONJ
cjfa-49831	120	5	tax	tax	NOUN
cjfa-49831	120	6	literature	literature	NOUN
cjfa-49831	120	7	(	(	PUNCT
cjfa-49831	120	8	gaaya	gaaya	PROPN
cjfa-49831	120	9	,	,	PUNCT
cjfa-49831	120	10	lakhal	lakhal	PROPN
cjfa-49831	120	11	&	&	CCONJ
cjfa-49831	120	12	lakhal	lakhal	NOUN
cjfa-49831	120	13	,	,	PUNCT
cjfa-49831	120	14	2017	2017	NUM
cjfa-49831	120	15	;	;	PUNCT
cjfa-49831	120	16	frey	frey	PROPN
cjfa-49831	120	17	,	,	PUNCT
cjfa-49831	120	18	2018	2018	NUM
cjfa-49831	120	19	;	;	PUNCT
cjfa-49831	120	20	aronmwan	aronmwan	PROPN
cjfa-49831	120	21	&	&	CCONJ
cjfa-49831	120	22	okaiwele	okaiwele	PROPN
cjfa-49831	120	23	,	,	PUNCT
cjfa-49831	120	24	2020	2020	NUM
cjfa-49831	120	25	)	)	PUNCT
cjfa-49831	120	26	,	,	PUNCT
cjfa-49831	120	27	the	the	DET
cjfa-49831	120	28	effective	effective	ADJ
cjfa-49831	120	29	tax	tax	NOUN
cjfa-49831	120	30	rate	rate	NOUN
cjfa-49831	120	31	“	"	PUNCT
cjfa-49831	120	32	etr	etr	PROPN
cjfa-49831	120	33	”	"	PUNCT
cjfa-49831	120	34	is	be	AUX
cjfa-49831	120	35	used	use	VERB
cjfa-49831	120	36	as	as	ADP
cjfa-49831	120	37	an	an	DET
cjfa-49831	120	38	appropriate	appropriate	ADJ
cjfa-49831	120	39	measure	measure	NOUN
cjfa-49831	120	40	for	for	ADP
cjfa-49831	120	41	assessing	assess	VERB
cjfa-49831	120	42	where	where	SCONJ
cjfa-49831	120	43	ta	ta	PROPN
cjfa-49831	120	44	is	be	AUX
cjfa-49831	120	45	the	the	DET
cjfa-49831	120	46	total	total	ADJ
cjfa-49831	120	47	accruals	accrual	NOUN
cjfa-49831	120	48	,	,	PUNCT
cjfa-49831	120	49	δrev	δrev	PROPN
cjfa-49831	120	50	is	be	AUX
cjfa-49831	120	51	the	the	DET
cjfa-49831	120	52	change	change	NOUN
cjfa-49831	120	53	in	in	ADP
cjfa-49831	120	54	sales	sale	NOUN
cjfa-49831	120	55	from	from	ADP
cjfa-49831	120	56	year	year	NOUN
cjfa-49831	120	57	t-1	t-1	PROPN
cjfa-49831	120	58	to	to	ADP
cjfa-49831	120	59	year	year	PROPN
cjfa-49831	120	60	t	t	PROPN
cjfa-49831	120	61	,	,	PUNCT
cjfa-49831	120	62	δrecit	δrecit	NOUN
cjfa-49831	120	63	is	be	AUX
cjfa-49831	120	64	the	the	DET
cjfa-49831	120	65	change	change	NOUN
cjfa-49831	120	66	in	in	ADP
cjfa-49831	120	67	accounts	account	NOUN
cjfa-49831	120	68	receivable	receivable	ADJ
cjfa-49831	120	69	from	from	ADP
cjfa-49831	120	70	year	year	NOUN
cjfa-49831	120	71	t-1	t-1	PROPN
cjfa-49831	120	72	to	to	ADP
cjfa-49831	120	73	year	year	PROPN
cjfa-49831	120	74	t	t	PROPN
cjfa-49831	120	75	;	;	PUNCT
cjfa-49831	120	76	ppe	ppe	PROPN
cjfa-49831	120	77	is	be	AUX
cjfa-49831	120	78	the	the	DET
cjfa-49831	120	79	gross	gross	ADJ
cjfa-49831	120	80	property	property	NOUN
cjfa-49831	120	81	,	,	PUNCT
cjfa-49831	120	82	plant	plant	NOUN
cjfa-49831	120	83	and	and	CCONJ
cjfa-49831	120	84	equipment	equipment	NOUN
cjfa-49831	120	85	,	,	PUNCT
cjfa-49831	120	86	a	a	PRON
cjfa-49831	120	87	is	be	AUX
cjfa-49831	120	88	the	the	DET
cjfa-49831	120	89	total	total	ADJ
cjfa-49831	120	90	assets	asset	NOUN
cjfa-49831	120	91	,	,	PUNCT
cjfa-49831	120	92	ε	ε	PROPN
cjfa-49831	120	93	denotes	denote	VERB
cjfa-49831	120	94	the	the	DET
cjfa-49831	120	95	discretionary	discretionary	ADJ
cjfa-49831	120	96	accruals	accrual	NOUN
cjfa-49831	120	97	,	,	PUNCT
cjfa-49831	120	98	and	and	CCONJ
cjfa-49831	120	99	the	the	DET
cjfa-49831	120	100	subscripts	subscript	NOUN
cjfa-49831	120	101	i	i	PRON
cjfa-49831	120	102	and	and	CCONJ
cjfa-49831	120	103	t	t	PROPN
cjfa-49831	120	104	denote	denote	VERB
cjfa-49831	120	105	firm	firm	ADJ
cjfa-49831	120	106	and	and	CCONJ
cjfa-49831	120	107	year	year	NOUN
cjfa-49831	120	108	respectively	respectively	ADV
cjfa-49831	120	109	.	.	PUNCT
cjfa-49831	121	1	the	the	DET
cjfa-49831	121	2	residuals	residual	NOUN
cjfa-49831	121	3	of	of	ADP
cjfa-49831	121	4	eq1	eq1	PROPN
cjfa-49831	121	5	represent	represent	VERB
cjfa-49831	121	6	the	the	DET
cjfa-49831	121	7	discretionary	discretionary	ADJ
cjfa-49831	121	8	accruals	accrual	NOUN
cjfa-49831	121	9	of	of	ADP
cjfa-49831	121	10	companies	company	NOUN
cjfa-49831	121	11	through	through	ADP
cjfa-49831	121	12	the	the	DET
cjfa-49831	121	13	modified	modify	VERB
cjfa-49831	121	14	jones	jones	PROPN
cjfa-49831	121	15	model	model	NOUN
cjfa-49831	121	16	that	that	PRON
cjfa-49831	121	17	are	be	AUX
cjfa-49831	121	18	determined	determine	VERB
cjfa-49831	121	19	as	as	SCONJ
cjfa-49831	121	20	follows	follow	VERB
cjfa-49831	121	21	:	:	PUNCT
cjfa-49831	121	22	missing	miss	VERB
cjfa-49831	121	23	data	datum	NOUN
cjfa-49831	121	24	.	.	PUNCT
cjfa-49831	122	1	after	after	ADP
cjfa-49831	122	2	restatement	restatement	NOUN
cjfa-49831	122	3	,	,	PUNCT
cjfa-49831	122	4	our	our	PRON
cjfa-49831	122	5	procedure	procedure	NOUN
cjfa-49831	122	6	results	result	VERB
cjfa-49831	122	7	in	in	ADP
cjfa-49831	122	8	a	a	DET
cjfa-49831	122	9	total	total	ADJ
cjfa-49831	122	10	number	number	NOUN
cjfa-49831	122	11	of	of	ADP
cjfa-49831	122	12	60	60	NUM
cjfa-49831	122	13	observations	observation	NOUN
cjfa-49831	122	14	and	and	CCONJ
cjfa-49831	122	15	20	20	NUM
cjfa-49831	122	16	firms	firm	NOUN
cjfa-49831	122	17	.	.	PUNCT
cjfa-49831	123	1	we	we	PRON
cjfa-49831	123	2	manually	manually	ADV
cjfa-49831	123	3	collected	collect	VERB
cjfa-49831	123	4	annual	annual	ADJ
cjfa-49831	123	5	financial	financial	ADJ
cjfa-49831	123	6	statements	statement	NOUN
cjfa-49831	123	7	data	datum	NOUN
cjfa-49831	123	8	available	available	ADJ
cjfa-49831	123	9	on	on	ADP
cjfa-49831	123	10	the	the	DET
cjfa-49831	123	11	tunisian	tunisian	ADJ
cjfa-49831	123	12	stock	stock	PROPN
cjfa-49831	123	13	exchange	exchange	PROPN
cjfa-49831	123	14	website	website	NOUN
cjfa-49831	123	15	(	(	PUNCT
cjfa-49831	123	16	http://www.bvmt	http://www.bvmt	PROPN
cjfa-49831	123	17	.	.	PUNCT
cjfa-49831	123	18	com.tn	com.tn	NOUN
cjfa-49831	123	19	)	)	PUNCT
cjfa-49831	123	20	.	.	PUNCT
cjfa-49831	124	1	table	table	NOUN
cjfa-49831	124	2	1	1	NUM
cjfa-49831	124	3	.	.	PUNCT
cjfa-49831	124	4	sample	sample	NOUN
cjfa-49831	124	5	selection	selection	NOUN
cjfa-49831	124	6	number	number	NOUN
cjfa-49831	124	7	of	of	ADP
cjfa-49831	124	8	firms	firm	NOUN
cjfa-49831	124	9	number	number	NOUN
cjfa-49831	124	10	of	of	ADP
cjfa-49831	124	11	firm	firm	ADJ
cjfa-49831	124	12	-	-	PUNCT
cjfa-49831	124	13	years	year	NOUN
cjfa-49831	124	14	observations	observation	NOUN
cjfa-49831	124	15	with	with	ADP
cjfa-49831	124	16	available	available	ADJ
cjfa-49831	124	17	tunis	tunis	VERB
cjfa-49831	124	18	stock	stock	PROPN
cjfa-49831	124	19	exchange	exchange	PROPN
cjfa-49831	124	20	data	datum	NOUN
cjfa-49831	124	21	(	(	PUNCT
cjfa-49831	124	22	2017	2017	NUM
cjfa-49831	124	23	to	to	ADP
cjfa-49831	124	24	2019	2019	NUM
cjfa-49831	124	25	)	)	PUNCT
cjfa-49831	124	26	79	79	NUM
cjfa-49831	124	27	237	237	NUM
cjfa-49831	124	28	less	less	ADJ
cjfa-49831	124	29	:	:	PUNCT
cjfa-49831	124	30	observations	observation	NOUN
cjfa-49831	124	31	of	of	ADP
cjfa-49831	124	32	financial	financial	ADJ
cjfa-49831	124	33	institutions	institution	NOUN
cjfa-49831	124	34	(	(	PUNCT
cjfa-49831	124	35	33	33	NUM
cjfa-49831	124	36	)	)	PUNCT
cjfa-49831	124	37	(	(	PUNCT
cjfa-49831	124	38	99	99	NUM
cjfa-49831	124	39	)	)	PUNCT
cjfa-49831	124	40	less	less	ADJ
cjfa-49831	124	41	:	:	PUNCT
cjfa-49831	124	42	exporting	export	VERB
cjfa-49831	124	43	firms	firm	NOUN
cjfa-49831	124	44	(	(	PUNCT
cjfa-49831	124	45	20	20	NUM
cjfa-49831	124	46	)	)	PUNCT
cjfa-49831	124	47	(	(	PUNCT
cjfa-49831	124	48	60	60	NUM
cjfa-49831	124	49	)	)	PUNCT
cjfa-49831	124	50	less	less	ADJ
cjfa-49831	124	51	:	:	PUNCT
cjfa-49831	124	52	observations	observation	NOUN
cjfa-49831	124	53	missing	miss	VERB
cjfa-49831	124	54	accounting	accounting	NOUN
cjfa-49831	124	55	data	datum	NOUN
cjfa-49831	124	56	(	(	PUNCT
cjfa-49831	124	57	6	6	NUM
cjfa-49831	124	58	)	)	PUNCT
cjfa-49831	124	59	(	(	PUNCT
cjfa-49831	124	60	18	18	NUM
cjfa-49831	124	61	)	)	PUNCT
cjfa-49831	124	62	final	final	ADJ
cjfa-49831	124	63	sample	sample	NOUN
cjfa-49831	124	64	20	20	NUM
cjfa-49831	124	65	60	60	NUM
cjfa-49831	124	66	source	source	NOUN
cjfa-49831	124	67	:	:	PUNCT
cjfa-49831	124	68	own	own	ADJ
cjfa-49831	124	69	study	study	NOUN
cjfa-49831	124	70	.	.	PUNCT
cjfa-49831	125	1	variable	variable	ADJ
cjfa-49831	125	2	measurement	measurement	NOUN
cjfa-49831	125	3	dependent	dependent	ADJ
cjfa-49831	125	4	variable	variable	NOUN
cjfa-49831	125	5	:	:	PUNCT
cjfa-49831	125	6	discretionary	discretionary	ADJ
cjfa-49831	125	7	accruals	accrual	NOUN
cjfa-49831	125	8	earnings	earning	NOUN
cjfa-49831	125	9	management	management	NOUN
cjfa-49831	125	10	for	for	ADP
cjfa-49831	125	11	the	the	DET
cjfa-49831	125	12	purpose	purpose	NOUN
cjfa-49831	125	13	of	of	ADP
cjfa-49831	125	14	this	this	DET
cjfa-49831	125	15	study	study	NOUN
cjfa-49831	125	16	,	,	PUNCT
cjfa-49831	125	17	discretionary	discretionary	ADJ
cjfa-49831	125	18	accruals	accrual	NOUN
cjfa-49831	125	19	were	be	AUX
cjfa-49831	125	20	applied	apply	VERB
cjfa-49831	125	21	to	to	ADP
cjfa-49831	125	22	proxy	proxy	NOUN
cjfa-49831	125	23	for	for	ADP
cjfa-49831	125	24	earnings	earning	NOUN
cjfa-49831	125	25	management	management	NOUN
cjfa-49831	125	26	.	.	PUNCT
cjfa-49831	126	1	the	the	DET
cjfa-49831	126	2	modified	modify	VERB
cjfa-49831	126	3	jones	jones	PROPN
cjfa-49831	126	4	model	model	PROPN
cjfa-49831	126	5	as	as	SCONJ
cjfa-49831	126	6	proposed	propose	VERB
cjfa-49831	126	7	by	by	ADP
cjfa-49831	126	8	dechow	dechow	ADJ
cjfa-49831	126	9	,	,	PUNCT
cjfa-49831	126	10	sloan	sloan	PROPN
cjfa-49831	126	11	and	and	CCONJ
cjfa-49831	126	12	sweeney	sweeney	PROPN
cjfa-49831	126	13	(	(	PUNCT
cjfa-49831	126	14	1995	1995	NUM
cjfa-49831	126	15	)	)	PUNCT
cjfa-49831	126	16	was	be	AUX
cjfa-49831	126	17	used	use	VERB
cjfa-49831	126	18	.	.	PUNCT
cjfa-49831	127	1	this	this	PRON
cjfa-49831	127	2	is	be	AUX
cjfa-49831	127	3	the	the	DET
cjfa-49831	127	4	most	most	ADV
cjfa-49831	127	5	prevalent	prevalent	ADJ
cjfa-49831	127	6	model	model	NOUN
cjfa-49831	127	7	in	in	ADP
cjfa-49831	127	8	earnings	earning	NOUN
cjfa-49831	127	9	management	management	NOUN
cjfa-49831	127	10	studies	study	NOUN
cjfa-49831	127	11	.	.	PUNCT
cjfa-49831	128	1	the	the	DET
cjfa-49831	128	2	model	model	NOUN
cjfa-49831	128	3	is	be	AUX
cjfa-49831	128	4	defined	define	VERB
cjfa-49831	128	5	as	as	SCONJ
cjfa-49831	128	6	follows	follow	VERB
cjfa-49831	128	7	:	:	PUNCT
cjfa-49831	128	8	�	�	PROPN
cjfa-49831	128	9	�	�	PROPN
cjfa-49831	128	10	�	�	PROPN
cjfa-49831	128	11	,	,	PUNCT
cjfa-49831	128	12	�	�	PROPN
cjfa-49831	128	13	�	�	PROPN
cjfa-49831	128	14	�	�	PROPN
cjfa-49831	128	15	�	�	PROPN
cjfa-49831	128	16	�	�	PROPN
cjfa-49831	128	17	�	�	PROPN
cjfa-49831	128	18	=	=	SYM
cjfa-49831	128	19	α1	α1	PROPN
cjfa-49831	128	20	�	�	PROPN
cjfa-49831	128	21	�	�	PROPN
cjfa-49831	128	22	�	�	PROPN
cjfa-49831	128	23	�	�	PROPN
cjfa-49831	128	24	�	�	PROPN
cjfa-49831	128	25	�	�	PROPN
cjfa-49831	128	26	+	+	CCONJ
cjfa-49831	128	27	α2	α2	PROPN
cjfa-49831	128	28	�	�	PROPN
cjfa-49831	128	29	△	△	PROPN
cjfa-49831	128	30	�	�	PROPN
cjfa-49831	128	31	�	�	PROPN
cjfa-49831	128	32	�	�	PROPN
cjfa-49831	128	33	�	�	PROPN
cjfa-49831	128	34	�	�	PROPN
cjfa-49831	128	35	�	�	PROPN
cjfa-49831	128	36	△	△	PROPN
cjfa-49831	128	37	�	�	PROPN
cjfa-49831	128	38	�	�	PROPN
cjfa-49831	128	39	�	�	PROPN
cjfa-49831	128	40	�	�	PROPN
cjfa-49831	128	41	�	�	PROPN
cjfa-49831	128	42	�	�	PROPN
cjfa-49831	128	43	�	�	PROPN
cjfa-49831	128	44	�	�	PROPN
cjfa-49831	128	45	�	�	PROPN
cjfa-49831	128	46	�	�	PROPN
cjfa-49831	128	47	�	�	PROPN
cjfa-49831	128	48	+	+	CCONJ
cjfa-49831	128	49	α3	α3	PROPN
cjfa-49831	128	50	�	�	PROPN
cjfa-49831	128	51	�	�	PROPN
cjfa-49831	128	52	�	�	PROPN
cjfa-49831	128	53	�	�	PROPN
cjfa-49831	128	54	�	�	PROPN
cjfa-49831	128	55	�	�	PROPN
cjfa-49831	128	56	�	�	PROPN
cjfa-49831	128	57	�	�	PROPN
cjfa-49831	128	58	�	�	PROPN
cjfa-49831	128	59	�	�	PROPN
cjfa-49831	128	60	+	+	PROPN
cjfa-49831	128	61	εit	εit	VERB
cjfa-49831	128	62	where	where	SCONJ
cjfa-49831	128	63	ta	ta	PROPN
cjfa-49831	128	64	is	be	AUX
cjfa-49831	128	65	the	the	DET
cjfa-49831	128	66	total	total	ADJ
cjfa-49831	128	67	accruals	accrual	NOUN
cjfa-49831	128	68	,	,	PUNCT
cjfa-49831	128	69	δrev	δrev	PROPN
cjfa-49831	128	70	is	be	AUX
cjfa-49831	128	71	the	the	DET
cjfa-49831	128	72	change	change	NOUN
cjfa-49831	128	73	in	in	ADP
cjfa-49831	128	74	sales	sale	NOUN
cjfa-49831	128	75	from	from	ADP
cjfa-49831	128	76	year	year	NOUN
cjfa-49831	128	77	t-1	t-1	PROPN
cjfa-49831	128	78	to	to	ADP
cjfa-49831	128	79	year	year	PROPN
cjfa-49831	128	80	t	t	PROPN
cjfa-49831	128	81	,	,	PUNCT
cjfa-49831	128	82	△	△	X
cjfa-49831	128	83	recit	recit	NOUN
cjfa-49831	128	84	is	be	AUX
cjfa-49831	128	85	the	the	DET
cjfa-49831	128	86	change	change	NOUN
cjfa-49831	128	87	in	in	ADP
cjfa-49831	128	88	accounts	account	NOUN
cjfa-49831	128	89	receivable	receivable	ADJ
cjfa-49831	128	90	from	from	ADP
cjfa-49831	128	91	year	year	NOUN
cjfa-49831	128	92	t-1	t-1	PROPN
cjfa-49831	128	93	to	to	ADP
cjfa-49831	128	94	year	year	PROPN
cjfa-49831	128	95	t	t	PROPN
cjfa-49831	128	96	;	;	PUNCT
cjfa-49831	128	97	ppe	ppe	PROPN
cjfa-49831	128	98	is	be	AUX
cjfa-49831	128	99	the	the	DET
cjfa-49831	128	100	gross	gross	ADJ
cjfa-49831	128	101	property	property	NOUN
cjfa-49831	128	102	,	,	PUNCT
cjfa-49831	128	103	plant	plant	NOUN
cjfa-49831	128	104	and	and	CCONJ
cjfa-49831	128	105	equipment	equipment	NOUN
cjfa-49831	128	106	,	,	PUNCT
cjfa-49831	128	107	a	a	PRON
cjfa-49831	128	108	is	be	AUX
cjfa-49831	128	109	the	the	DET
cjfa-49831	128	110	total	total	ADJ
cjfa-49831	128	111	assets	asset	NOUN
cjfa-49831	128	112	,	,	PUNCT
cjfa-49831	128	113	ε	ε	PROPN
cjfa-49831	128	114	denotes	denote	VERB
cjfa-49831	128	115	the	the	DET
cjfa-49831	128	116	discretionary	discretionary	ADJ
cjfa-49831	128	117	accruals	accrual	NOUN
cjfa-49831	128	118	,	,	PUNCT
cjfa-49831	128	119	and	and	CCONJ
cjfa-49831	128	120	the	the	DET
cjfa-49831	128	121	subscripts	subscript	NOUN
cjfa-49831	128	122	i	i	PRON
cjfa-49831	128	123	and	and	CCONJ
cjfa-49831	128	124	t	t	PROPN
cjfa-49831	128	125	denote	denote	VERB
cjfa-49831	128	126	firm	firm	ADJ
cjfa-49831	128	127	and	and	CCONJ
cjfa-49831	128	128	year	year	NOUN
cjfa-49831	128	129	respectively	respectively	ADV
cjfa-49831	128	130	.	.	PUNCT
cjfa-49831	129	1	the	the	DET
cjfa-49831	129	2	residuals	residual	NOUN
cjfa-49831	129	3	of	of	ADP
cjfa-49831	129	4	eq1	eq1	PROPN
cjfa-49831	129	5	represent	represent	VERB
cjfa-49831	129	6	the	the	DET
cjfa-49831	129	7	discretionary	discretionary	ADJ
cjfa-49831	129	8	accruals	accrual	NOUN
cjfa-49831	129	9	of	of	ADP
cjfa-49831	129	10	companies	company	NOUN
cjfa-49831	129	11	through	through	ADP
cjfa-49831	129	12	the	the	DET
cjfa-49831	129	13	modified	modify	VERB
cjfa-49831	129	14	jones	jones	PROPN
cjfa-49831	129	15	model	model	NOUN
cjfa-49831	129	16	that	that	PRON
cjfa-49831	129	17	are	be	AUX
cjfa-49831	129	18	determined	determine	VERB
cjfa-49831	129	19	as	as	SCONJ
cjfa-49831	129	20	follows	follow	VERB
cjfa-49831	129	21	:	:	PUNCT
cjfa-49831	129	22	dai	dai	PROPN
cjfa-49831	129	23	,	,	PUNCT
cjfa-49831	129	24	t	t	PROPN
cjfa-49831	129	25	=	=	SYM
cjfa-49831	129	26	�	�	PROPN
cjfa-49831	129	27	�	�	PROPN
cjfa-49831	129	28	�	�	PROPN
cjfa-49831	129	29	,	,	PUNCT
cjfa-49831	129	30	�	�	PROPN
cjfa-49831	129	31	�	�	PROPN
cjfa-49831	129	32	�	�	PROPN
cjfa-49831	129	33	�	�	PROPN
cjfa-49831	129	34	�	�	PROPN
cjfa-49831	129	35	�	�	PROPN
cjfa-49831	129	36	–	–	PUNCT
cjfa-49831	129	37	(	(	PUNCT
cjfa-49831	129	38	â1	â1	PROPN
cjfa-49831	129	39	�	�	PROPN
cjfa-49831	129	40	�	�	PROPN
cjfa-49831	129	41	�	�	PROPN
cjfa-49831	129	42	�	�	PROPN
cjfa-49831	129	43	�	�	PROPN
cjfa-49831	129	44	�	�	PROPN
cjfa-49831	129	45	+	+	CCONJ
cjfa-49831	129	46	â2	â2	PROPN
cjfa-49831	129	47	�	�	PROPN
cjfa-49831	129	48	△	△	PROPN
cjfa-49831	129	49	�	�	PROPN
cjfa-49831	129	50	�	�	PROPN
cjfa-49831	129	51	�	�	PROPN
cjfa-49831	129	52	�	�	PROPN
cjfa-49831	129	53	�	�	PROPN
cjfa-49831	129	54	�	�	PROPN
cjfa-49831	129	55	△	△	PROPN
cjfa-49831	129	56	�	�	PROPN
cjfa-49831	129	57	�	�	PROPN
cjfa-49831	129	58	�	�	PROPN
cjfa-49831	129	59	�	�	PROPN
cjfa-49831	129	60	�	�	PROPN
cjfa-49831	129	61	�	�	PROPN
cjfa-49831	129	62	�	�	PROPN
cjfa-49831	129	63	�	�	PROPN
cjfa-49831	129	64	�	�	PROPN
cjfa-49831	129	65	�	�	PROPN
cjfa-49831	129	66	�	�	PROPN
cjfa-49831	129	67	+	+	CCONJ
cjfa-49831	129	68	â3	â3	PROPN
cjfa-49831	129	69	�	�	PROPN
cjfa-49831	129	70	�	�	PROPN
cjfa-49831	129	71	�	�	PROPN
cjfa-49831	129	72	�	�	PROPN
cjfa-49831	129	73	,	,	PUNCT
cjfa-49831	129	74	�	�	PROPN
cjfa-49831	129	75	�	�	PROPN
cjfa-49831	129	76	�	�	PROPN
cjfa-49831	129	77	,	,	PUNCT
cjfa-49831	129	78	�	�	PROPN
cjfa-49831	129	79	�	�	PROPN
cjfa-49831	129	80	�	�	PROPN
cjfa-49831	129	81	)	)	PUNCT
cjfa-49831	129	82	obviously	obviously	ADV
cjfa-49831	129	83	,	,	PUNCT
cjfa-49831	129	84	the	the	DET
cjfa-49831	129	85	higher	high	ADJ
cjfa-49831	129	86	values	value	NOUN
cjfa-49831	129	87	of	of	ADP
cjfa-49831	129	88	discretionary	discretionary	ADJ
cjfa-49831	129	89	accruals	accrual	NOUN
cjfa-49831	129	90	suggest	suggest	VERB
cjfa-49831	129	91	an	an	DET
cjfa-49831	129	92	upward	upward	ADJ
cjfa-49831	129	93	accounting	account	VERB
cjfa-49831	129	94	em	em	PRON
cjfa-49831	129	95	.	.	PUNCT
cjfa-49831	130	1	in	in	ADP
cjfa-49831	130	2	the	the	DET
cjfa-49831	130	3	following	following	NOUN
cjfa-49831	130	4	,	,	PUNCT
cjfa-49831	130	5	em	em	PRON
cjfa-49831	130	6	=	=	SYM
cjfa-49831	130	7	da	da	PROPN
cjfa-49831	130	8	.	.	PUNCT
cjfa-49831	131	1	independent	independent	ADJ
cjfa-49831	131	2	variable	variable	NOUN
cjfa-49831	131	3	:	:	PUNCT
cjfa-49831	131	4	tax	tax	NOUN
cjfa-49831	131	5	avoidance	avoidance	NOUN
cjfa-49831	131	6	in	in	ADP
cjfa-49831	131	7	this	this	DET
cjfa-49831	131	8	paper	paper	NOUN
cjfa-49831	131	9	,	,	PUNCT
cjfa-49831	131	10	we	we	PRON
cjfa-49831	131	11	are	be	AUX
cjfa-49831	131	12	interested	interested	ADJ
cjfa-49831	131	13	by	by	ADP
cjfa-49831	131	14	the	the	DET
cjfa-49831	131	15	firms	firm	NOUN
cjfa-49831	131	16	’	’	PART
cjfa-49831	131	17	aggressiveness	aggressiveness	NOUN
cjfa-49831	131	18	tax	tax	NOUN
cjfa-49831	131	19	avoidance	avoidance	NOUN
cjfa-49831	131	20	.	.	PUNCT
cjfa-49831	132	1	following	follow	VERB
cjfa-49831	132	2	the	the	DET
cjfa-49831	132	3	accounting	accounting	NOUN
cjfa-49831	132	4	and	and	CCONJ
cjfa-49831	132	5	tax	tax	NOUN
cjfa-49831	132	6	literature	literature	NOUN
cjfa-49831	132	7	(	(	PUNCT
cjfa-49831	132	8	gaaya	gaaya	PROPN
cjfa-49831	132	9	,	,	PUNCT
cjfa-49831	132	10	lakhal	lakhal	PROPN
cjfa-49831	132	11	&	&	CCONJ
cjfa-49831	132	12	lakhal	lakhal	NOUN
cjfa-49831	132	13	,	,	PUNCT
cjfa-49831	132	14	2017	2017	NUM
cjfa-49831	132	15	;	;	PUNCT
cjfa-49831	132	16	frey	frey	PROPN
cjfa-49831	132	17	,	,	PUNCT
cjfa-49831	132	18	2018	2018	NUM
cjfa-49831	132	19	;	;	PUNCT
cjfa-49831	132	20	aronmwan	aronmwan	PROPN
cjfa-49831	132	21	&	&	CCONJ
cjfa-49831	132	22	okaiwele	okaiwele	PROPN
cjfa-49831	132	23	,	,	PUNCT
cjfa-49831	132	24	2020	2020	NUM
cjfa-49831	132	25	)	)	PUNCT
cjfa-49831	132	26	,	,	PUNCT
cjfa-49831	132	27	the	the	DET
cjfa-49831	132	28	effective	effective	ADJ
cjfa-49831	132	29	tax	tax	NOUN
cjfa-49831	132	30	rate	rate	NOUN
cjfa-49831	132	31	“	"	PUNCT
cjfa-49831	132	32	etr	etr	PROPN
cjfa-49831	132	33	”	"	PUNCT
cjfa-49831	132	34	is	be	AUX
cjfa-49831	132	35	used	use	VERB
cjfa-49831	132	36	as	as	ADP
cjfa-49831	132	37	an	an	DET
cjfa-49831	132	38	appropriate	appropriate	ADJ
cjfa-49831	132	39	measure	measure	NOUN
cjfa-49831	132	40	for	for	ADP
cjfa-49831	132	41	assessing	assess	VERB
cjfa-49831	132	42	obviously	obviously	ADV
cjfa-49831	132	43	,	,	PUNCT
cjfa-49831	132	44	the	the	DET
cjfa-49831	132	45	higher	high	ADJ
cjfa-49831	132	46	values	value	NOUN
cjfa-49831	132	47	of	of	ADP
cjfa-49831	132	48	discretionary	discretionary	ADJ
cjfa-49831	132	49	accruals	accrual	NOUN
cjfa-49831	132	50	suggest	suggest	VERB
cjfa-49831	132	51	an	an	DET
cjfa-49831	132	52	upward	upward	ADJ
cjfa-49831	132	53	accounting	account	VERB
cjfa-49831	132	54	em	em	PRON
cjfa-49831	132	55	.	.	PUNCT
cjfa-49831	133	1	in	in	ADP
cjfa-49831	133	2	the	the	DET
cjfa-49831	133	3	following	following	NOUN
cjfa-49831	133	4	,	,	PUNCT
cjfa-49831	133	5	em	em	PRON
cjfa-49831	133	6	=	=	SYM
cjfa-49831	133	7	da	da	PROPN
cjfa-49831	133	8	.	.	PUNCT
cjfa-49831	134	1	independent	independent	ADJ
cjfa-49831	134	2	variable	variable	NOUN
cjfa-49831	134	3	:	:	PUNCT
cjfa-49831	134	4	tax	tax	NOUN
cjfa-49831	134	5	avoidanceindependent	avoidanceindependent	NOUN
cjfa-49831	134	6	variable	variable	NOUN
cjfa-49831	134	7	:	:	PUNCT
cjfa-49831	134	8	tax	tax	NOUN
cjfa-49831	134	9	avoidance	avoidance	NOUN
cjfa-49831	134	10	in	in	ADP
cjfa-49831	134	11	this	this	DET
cjfa-49831	134	12	paper	paper	NOUN
cjfa-49831	134	13	,	,	PUNCT
cjfa-49831	134	14	we	we	PRON
cjfa-49831	134	15	are	be	AUX
cjfa-49831	134	16	interested	interested	ADJ
cjfa-49831	134	17	by	by	ADP
cjfa-49831	134	18	the	the	DET
cjfa-49831	134	19	firms	firm	NOUN
cjfa-49831	134	20	’	’	PART
cjfa-49831	134	21	aggressiveness	aggressiveness	NOUN
cjfa-49831	134	22	tax	tax	NOUN
cjfa-49831	134	23	avoidance	avoidance	NOUN
cjfa-49831	134	24	.	.	PUNCT
cjfa-49831	135	1	following	follow	VERB
cjfa-49831	135	2	the	the	DET
cjfa-49831	135	3	accounting	accounting	NOUN
cjfa-49831	135	4	and	and	CCONJ
cjfa-49831	135	5	tax	tax	NOUN
cjfa-49831	135	6	literature	literature	NOUN
cjfa-49831	135	7	(	(	PUNCT
cjfa-49831	135	8	gaaya	gaaya	PROPN
cjfa-49831	135	9	,	,	PUNCT
cjfa-49831	135	10	lakhal	lakhal	PROPN
cjfa-49831	135	11	&	&	CCONJ
cjfa-49831	135	12	lakhal	lakhal	NOUN
cjfa-49831	135	13	,	,	PUNCT
cjfa-49831	135	14	2017	2017	NUM
cjfa-49831	135	15	;	;	PUNCT
cjfa-49831	135	16	frey	frey	PROPN
cjfa-49831	135	17	,	,	PUNCT
cjfa-49831	135	18	2018	2018	NUM
cjfa-49831	135	19	;	;	PUNCT
cjfa-49831	135	20	aronmwan	aronmwan	PROPN
cjfa-49831	135	21	&	&	CCONJ
cjfa-49831	135	22	okaiwele	okaiwele	PROPN
cjfa-49831	135	23	,	,	PUNCT
cjfa-49831	135	24	2020	2020	NUM
cjfa-49831	135	25	)	)	PUNCT
cjfa-49831	135	26	,	,	PUNCT
cjfa-49831	135	27	the	the	DET
cjfa-49831	135	28	effective	effective	ADJ
cjfa-49831	135	29	tax	tax	NOUN
cjfa-49831	135	30	rate	rate	NOUN
cjfa-49831	135	31	“	"	PUNCT
cjfa-49831	135	32	etr	etr	PROPN
cjfa-49831	135	33	”	"	PUNCT
cjfa-49831	135	34	is	be	AUX
cjfa-49831	135	35	used	use	VERB
cjfa-49831	135	36	as	as	ADP
cjfa-49831	135	37	an	an	DET
cjfa-49831	135	38	appropriate	appropriate	ADJ
cjfa-49831	135	39	measure	measure	NOUN
cjfa-49831	135	40	for	for	ADP
cjfa-49831	135	41	assessing	assess	VERB
cjfa-49831	135	42	aggressiveness	aggressiveness	NOUN
cjfa-49831	135	43	tax	tax	NOUN
cjfa-49831	135	44	avoidance	avoidance	NOUN
cjfa-49831	135	45	as	as	SCONJ
cjfa-49831	135	46	it	it	PRON
cjfa-49831	135	47	covers	cover	VERB
cjfa-49831	135	48	both	both	CCONJ
cjfa-49831	135	49	permanent	permanent	ADJ
cjfa-49831	135	50	and	and	CCONJ
cjfa-49831	135	51	temporary	temporary	ADJ
cjfa-49831	135	52	aggressiveness	aggressiveness	NOUN
cjfa-49831	135	53	tax	tax	NOUN
cjfa-49831	135	54	avoidance	avoidance	NOUN
cjfa-49831	135	55	strategies	strategy	NOUN
cjfa-49831	135	56	.	.	PUNCT
cjfa-49831	136	1	does	do	AUX
cjfa-49831	136	2	tax	tax	NOUN
cjfa-49831	136	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	136	4	lead	lead	VERB
cjfa-49831	136	5	to	to	ADP
cjfa-49831	136	6	more	more	ADJ
cjfa-49831	136	7	earnings	earning	NOUN
cjfa-49831	136	8	management	management	NOUN
cjfa-49831	136	9	…	…	PUNCT
cjfa-49831	136	10	1717	1717	NUM
cjfa-49831	136	11	this	this	DET
cjfa-49831	136	12	measure	measure	NOUN
cjfa-49831	136	13	represents	represent	VERB
cjfa-49831	136	14	the	the	DET
cjfa-49831	136	15	alternative	alternative	ADJ
cjfa-49831	136	16	measure	measure	NOUN
cjfa-49831	136	17	of	of	ADP
cjfa-49831	136	18	aggressiveness	aggressiveness	NOUN
cjfa-49831	136	19	tax	tax	NOUN
cjfa-49831	136	20	avoidance	avoidance	NOUN
cjfa-49831	136	21	widely	widely	ADV
cjfa-49831	136	22	used	use	VERB
cjfa-49831	136	23	in	in	ADP
cjfa-49831	136	24	recent	recent	ADJ
cjfa-49831	136	25	literature	literature	NOUN
cjfa-49831	136	26	(	(	PUNCT
cjfa-49831	136	27	salhi	salhi	NOUN
cjfa-49831	136	28	,	,	PUNCT
cjfa-49831	136	29	riguen	riguen	NOUN
cjfa-49831	136	30	,	,	PUNCT
cjfa-49831	136	31	kachouri	kachouri	PROPN
cjfa-49831	136	32	&	&	CCONJ
cjfa-49831	136	33	jarboui	jarboui	PROPN
cjfa-49831	136	34	,	,	PUNCT
cjfa-49831	136	35	2019	2019	NUM
cjfa-49831	136	36	;	;	PUNCT
cjfa-49831	136	37	alkurdi	alkurdi	PROPN
cjfa-49831	136	38	&	&	CCONJ
cjfa-49831	136	39	mardini	mardini	PROPN
cjfa-49831	136	40	,	,	PUNCT
cjfa-49831	136	41	2020	2020	NUM
cjfa-49831	136	42	;	;	PUNCT
cjfa-49831	136	43	mouakhar	mouakhar	ADJ
cjfa-49831	136	44	,	,	PUNCT
cjfa-49831	136	45	kachouri	kachouri	PROPN
cjfa-49831	136	46	,	,	PUNCT
cjfa-49831	136	47	riguen	riguen	PROPN
cjfa-49831	136	48	&	&	CCONJ
cjfa-49831	136	49	jarboui	jarboui	PROPN
cjfa-49831	136	50	,	,	PUNCT
cjfa-49831	136	51	2020	2020	NUM
cjfa-49831	136	52	;	;	PUNCT
cjfa-49831	136	53	abdelfattah	abdelfattah	PROPN
cjfa-49831	136	54	&	&	CCONJ
cjfa-49831	136	55	aboud	aboud	PROPN
cjfa-49831	136	56	,	,	PUNCT
cjfa-49831	136	57	2020	2020	NUM
cjfa-49831	136	58	)	)	PUNCT
cjfa-49831	136	59	.	.	PUNCT
cjfa-49831	137	1	then	then	ADV
cjfa-49831	137	2	,	,	PUNCT
cjfa-49831	137	3	the	the	DET
cjfa-49831	137	4	“	"	PUNCT
cjfa-49831	137	5	etr	etr	PROPN
cjfa-49831	137	6	”	"	PUNCT
cjfa-49831	137	7	is	be	AUX
cjfa-49831	137	8	calculated	calculate	VERB
cjfa-49831	137	9	as	as	ADP
cjfa-49831	137	10	the	the	DET
cjfa-49831	137	11	tax	tax	NOUN
cjfa-49831	137	12	expense	expense	NOUN
cjfa-49831	137	13	for	for	ADP
cjfa-49831	137	14	the	the	DET
cjfa-49831	137	15	year	year	NOUN
cjfa-49831	137	16	,	,	PUNCT
cjfa-49831	137	17	scaled	scale	VERB
cjfa-49831	137	18	by	by	ADP
cjfa-49831	137	19	the	the	DET
cjfa-49831	137	20	pre	pre	ADJ
cjfa-49831	137	21	-	-	ADJ
cjfa-49831	137	22	tax	tax	ADJ
cjfa-49831	137	23	income	income	NOUN
cjfa-49831	137	24	.	.	PUNCT
cjfa-49831	138	1	aggressiveness	aggressiveness	NOUN
cjfa-49831	138	2	tax	tax	NOUN
cjfa-49831	138	3	avoidance	avoidance	NOUN
cjfa-49831	138	4	as	as	SCONJ
cjfa-49831	138	5	it	it	PRON
cjfa-49831	138	6	covers	cover	VERB
cjfa-49831	138	7	both	both	CCONJ
cjfa-49831	138	8	permanent	permanent	ADJ
cjfa-49831	138	9	and	and	CCONJ
cjfa-49831	138	10	temporary	temporary	ADJ
cjfa-49831	138	11	aggressiveness	aggressiveness	NOUN
cjfa-49831	138	12	tax	tax	NOUN
cjfa-49831	138	13	avoidance	avoidance	NOUN
cjfa-49831	138	14	strategies	strategy	NOUN
cjfa-49831	138	15	.	.	PUNCT
cjfa-49831	139	1	this	this	DET
cjfa-49831	139	2	measure	measure	NOUN
cjfa-49831	139	3	represents	represent	VERB
cjfa-49831	139	4	the	the	DET
cjfa-49831	139	5	alternative	alternative	ADJ
cjfa-49831	139	6	measure	measure	NOUN
cjfa-49831	139	7	of	of	ADP
cjfa-49831	139	8	aggressiveness	aggressiveness	NOUN
cjfa-49831	139	9	tax	tax	NOUN
cjfa-49831	139	10	avoidance	avoidance	NOUN
cjfa-49831	139	11	widely	widely	ADV
cjfa-49831	139	12	used	use	VERB
cjfa-49831	139	13	in	in	ADP
cjfa-49831	139	14	recent	recent	ADJ
cjfa-49831	139	15	literature	literature	NOUN
cjfa-49831	139	16	(	(	PUNCT
cjfa-49831	139	17	salhi	salhi	NOUN
cjfa-49831	139	18	,	,	PUNCT
cjfa-49831	139	19	riguen	riguen	NOUN
cjfa-49831	139	20	,	,	PUNCT
cjfa-49831	139	21	kachouri	kachouri	PROPN
cjfa-49831	139	22	&	&	CCONJ
cjfa-49831	139	23	jarboui	jarboui	PROPN
cjfa-49831	139	24	,	,	PUNCT
cjfa-49831	139	25	2019	2019	NUM
cjfa-49831	139	26	;	;	PUNCT
cjfa-49831	139	27	alkurdi	alkurdi	PROPN
cjfa-49831	139	28	&	&	CCONJ
cjfa-49831	139	29	mardini	mardini	PROPN
cjfa-49831	139	30	,	,	PUNCT
cjfa-49831	139	31	2020	2020	NUM
cjfa-49831	139	32	;	;	PUNCT
cjfa-49831	139	33	mouakhar	mouakhar	ADJ
cjfa-49831	139	34	,	,	PUNCT
cjfa-49831	139	35	kachouri	kachouri	PROPN
cjfa-49831	139	36	,	,	PUNCT
cjfa-49831	139	37	riguen	riguen	PROPN
cjfa-49831	139	38	&	&	CCONJ
cjfa-49831	139	39	jarboui	jarboui	PROPN
cjfa-49831	139	40	,	,	PUNCT
cjfa-49831	139	41	2020	2020	NUM
cjfa-49831	139	42	;	;	PUNCT
cjfa-49831	139	43	abdelfattah	abdelfattah	PROPN
cjfa-49831	139	44	&	&	CCONJ
cjfa-49831	139	45	aboud	aboud	PROPN
cjfa-49831	139	46	,	,	PUNCT
cjfa-49831	139	47	2020	2020	NUM
cjfa-49831	139	48	)	)	PUNCT
cjfa-49831	139	49	.	.	PUNCT
cjfa-49831	140	1	then	then	ADV
cjfa-49831	140	2	,	,	PUNCT
cjfa-49831	140	3	the	the	DET
cjfa-49831	140	4	“	"	PUNCT
cjfa-49831	140	5	etr	etr	PROPN
cjfa-49831	140	6	”	"	PUNCT
cjfa-49831	140	7	is	be	AUX
cjfa-49831	140	8	calculated	calculate	VERB
cjfa-49831	140	9	as	as	ADP
cjfa-49831	140	10	the	the	DET
cjfa-49831	140	11	tax	tax	NOUN
cjfa-49831	140	12	expense	expense	NOUN
cjfa-49831	140	13	for	for	ADP
cjfa-49831	140	14	the	the	DET
cjfa-49831	140	15	year	year	NOUN
cjfa-49831	140	16	,	,	PUNCT
cjfa-49831	140	17	scaled	scale	VERB
cjfa-49831	140	18	by	by	ADP
cjfa-49831	140	19	the	the	DET
cjfa-49831	140	20	pre	pre	ADJ
cjfa-49831	140	21	-	-	ADJ
cjfa-49831	140	22	tax	tax	ADJ
cjfa-49831	140	23	income	income	NOUN
cjfa-49831	140	24	.	.	PUNCT
cjfa-49831	141	1	total	total	ADJ
cjfa-49831	141	2	tax	tax	NOUN
cjfa-49831	141	3	expense	expense	NOUN
cjfa-49831	141	4	pre	pre	ADJ
cjfa-49831	141	5	tax	tax	NOUN
cjfa-49831	141	6	income	income	NOUN
cjfa-49831	141	7	control	control	NOUN
cjfa-49831	141	8	variables	variable	VERB
cjfa-49831	141	9	the	the	DET
cjfa-49831	141	10	modeling	modeling	NOUN
cjfa-49831	141	11	includes	include	VERB
cjfa-49831	141	12	three	three	NUM
cjfa-49831	141	13	control	control	NOUN
cjfa-49831	141	14	variables	variable	NOUN
cjfa-49831	141	15	that	that	PRON
cjfa-49831	141	16	may	may	AUX
cjfa-49831	141	17	influence	influence	VERB
cjfa-49831	141	18	earnings	earning	NOUN
cjfa-49831	141	19	management	management	NOUN
cjfa-49831	141	20	.	.	PUNCT
cjfa-49831	142	1	the	the	DET
cjfa-49831	142	2	first	first	ADJ
cjfa-49831	142	3	is	be	AUX
cjfa-49831	142	4	the	the	DET
cjfa-49831	142	5	firm	firm	ADJ
cjfa-49831	142	6	size	size	NOUN
cjfa-49831	142	7	(	(	PUNCT
cjfa-49831	142	8	size	size	NOUN
cjfa-49831	142	9	)	)	PUNCT
cjfa-49831	142	10	measured	measure	VERB
cjfa-49831	142	11	by	by	ADP
cjfa-49831	142	12	the	the	DET
cjfa-49831	142	13	logarithm	logarithm	NOUN
cjfa-49831	142	14	of	of	ADP
cjfa-49831	142	15	total	total	ADJ
cjfa-49831	142	16	assets	asset	NOUN
cjfa-49831	142	17	(	(	PUNCT
cjfa-49831	142	18	taylor	taylor	PROPN
cjfa-49831	142	19	&	&	CCONJ
cjfa-49831	142	20	richardson	richardson	PROPN
cjfa-49831	142	21	,	,	PUNCT
cjfa-49831	142	22	2012	2012	NUM
cjfa-49831	142	23	;	;	PUNCT
cjfa-49831	142	24	khunkaew	khunkaew	PROPN
cjfa-49831	142	25	&	&	CCONJ
cjfa-49831	142	26	qingxiang	qingxiang	PROPN
cjfa-49831	142	27	,	,	PUNCT
cjfa-49831	142	28	2019	2019	NUM
cjfa-49831	142	29	)	)	PUNCT
cjfa-49831	142	30	.	.	PUNCT
cjfa-49831	143	1	the	the	DET
cjfa-49831	143	2	leverage	leverage	NOUN
cjfa-49831	143	3	level	level	NOUN
cjfa-49831	143	4	(	(	PUNCT
cjfa-49831	143	5	lev	lev	NOUN
cjfa-49831	143	6	)	)	PUNCT
cjfa-49831	143	7	is	be	AUX
cjfa-49831	143	8	the	the	DET
cjfa-49831	143	9	second	second	ADJ
cjfa-49831	143	10	variable	variable	NOUN
cjfa-49831	143	11	.	.	PUNCT
cjfa-49831	144	1	the	the	DET
cjfa-49831	144	2	total	total	ADJ
cjfa-49831	144	3	liabilities	liability	NOUN
cjfa-49831	144	4	-	-	PUNCT
cjfa-49831	144	5	to	to	ADP
cjfa-49831	144	6	-	-	PUNCT
cjfa-49831	144	7	total	total	NOUN
cjfa-49831	144	8	equity	equity	NOUN
cjfa-49831	144	9	ratio	ratio	NOUN
cjfa-49831	144	10	is	be	AUX
cjfa-49831	144	11	a	a	DET
cjfa-49831	144	12	proxy	proxy	NOUN
cjfa-49831	144	13	for	for	ADP
cjfa-49831	144	14	leverage	leverage	NOUN
cjfa-49831	144	15	(	(	PUNCT
cjfa-49831	144	16	nurdiniah	nurdiniah	PROPN
cjfa-49831	144	17	&	&	CCONJ
cjfa-49831	144	18	herlina	herlina	PROPN
cjfa-49831	144	19	,	,	PUNCT
cjfa-49831	144	20	2015	2015	NUM
cjfa-49831	144	21	;	;	PUNCT
cjfa-49831	144	22	marchellina	marchellina	PROPN
cjfa-49831	144	23	&	&	CCONJ
cjfa-49831	144	24	firnanti	firnanti	PROPN
cjfa-49831	144	25	,	,	PUNCT
cjfa-49831	144	26	2020	2020	NUM
cjfa-49831	144	27	)	)	PUNCT
cjfa-49831	144	28	that	that	PRON
cjfa-49831	144	29	shows	show	VERB
cjfa-49831	144	30	the	the	DET
cjfa-49831	144	31	total	total	ADJ
cjfa-49831	144	32	amount	amount	NOUN
cjfa-49831	144	33	of	of	ADP
cjfa-49831	144	34	debt	debt	NOUN
cjfa-49831	144	35	a	a	DET
cjfa-49831	144	36	company	company	NOUN
cjfa-49831	144	37	has	have	VERB
cjfa-49831	144	38	relatively	relatively	ADV
cjfa-49831	144	39	to	to	ADP
cjfa-49831	144	40	its	its	PRON
cjfa-49831	144	41	assets	asset	NOUN
cjfa-49831	144	42	.	.	PUNCT
cjfa-49831	145	1	the	the	DET
cjfa-49831	145	2	last	last	ADJ
cjfa-49831	145	3	control	control	NOUN
cjfa-49831	145	4	variable	variable	NOUN
cjfa-49831	145	5	is	be	AUX
cjfa-49831	145	6	the	the	DET
cjfa-49831	145	7	audit	audit	NOUN
cjfa-49831	145	8	quality	quality	NOUN
cjfa-49831	145	9	(	(	PUNCT
cjfa-49831	145	10	aud	aud	INTJ
cjfa-49831	145	11	)	)	PUNCT
cjfa-49831	145	12	.	.	PUNCT
cjfa-49831	146	1	it	it	PRON
cjfa-49831	146	2	is	be	AUX
cjfa-49831	146	3	a	a	DET
cjfa-49831	146	4	binary	binary	ADJ
cjfa-49831	146	5	variable	variable	NOUN
cjfa-49831	146	6	denoting	denote	VERB
cjfa-49831	146	7	a	a	DET
cjfa-49831	146	8	big4	big4	NOUN
cjfa-49831	146	9	auditor	auditor	NOUN
cjfa-49831	146	10	is	be	AUX
cjfa-49831	146	11	added	add	VERB
cjfa-49831	146	12	,	,	PUNCT
cjfa-49831	146	13	as	as	SCONJ
cjfa-49831	146	14	high	high	ADJ
cjfa-49831	146	15	quality	quality	NOUN
cjfa-49831	146	16	auditors	auditor	NOUN
cjfa-49831	146	17	provide	provide	VERB
cjfa-49831	146	18	a	a	DET
cjfa-49831	146	19	constraint	constraint	NOUN
cjfa-49831	146	20	on	on	ADP
cjfa-49831	146	21	earnings	earning	NOUN
cjfa-49831	146	22	management	management	NOUN
cjfa-49831	146	23	(	(	PUNCT
cjfa-49831	146	24	van	van	PROPN
cjfa-49831	146	25	tendeloo	tendeloo	NOUN
cjfa-49831	146	26	&	&	CCONJ
cjfa-49831	146	27	vanstraelen	vanstraelen	ADJ
cjfa-49831	146	28	,	,	PUNCT
cjfa-49831	146	29	2008	2008	NUM
cjfa-49831	146	30	;	;	PUNCT
cjfa-49831	146	31	richardson	richardson	PROPN
cjfa-49831	146	32	,	,	PUNCT
cjfa-49831	146	33	taylor	taylor	PROPN
cjfa-49831	146	34	&	&	CCONJ
cjfa-49831	146	35	lanis	lanis	PROPN
cjfa-49831	146	36	,	,	PUNCT
cjfa-49831	146	37	2013	2013	NUM
cjfa-49831	146	38	)	)	PUNCT
cjfa-49831	146	39	.	.	PUNCT
cjfa-49831	147	1	‘	'	PUNCT
cjfa-49831	147	2	aud	aud	ADJ
cjfa-49831	147	3	’	'	PUNCT
cjfa-49831	147	4	takes	take	VERB
cjfa-49831	147	5	the	the	DET
cjfa-49831	147	6	value	value	NOUN
cjfa-49831	147	7	1	1	NUM
cjfa-49831	147	8	if	if	SCONJ
cjfa-49831	147	9	the	the	DET
cjfa-49831	147	10	firm	firm	NOUN
cjfa-49831	147	11	hires	hire	VERB
cjfa-49831	147	12	an	an	DET
cjfa-49831	147	13	auditor	auditor	NOUN
cjfa-49831	147	14	big4	big4	NOUN
cjfa-49831	147	15	and	and	CCONJ
cjfa-49831	147	16	0	0	NUM
cjfa-49831	147	17	if	if	SCONJ
cjfa-49831	147	18	not	not	PART
cjfa-49831	147	19	.	.	PUNCT
cjfa-49831	148	1	table	table	NOUN
cjfa-49831	148	2	2	2	NUM
cjfa-49831	148	3	summarizes	summarize	NOUN
cjfa-49831	148	4	the	the	DET
cjfa-49831	148	5	definitions	definition	NOUN
cjfa-49831	148	6	of	of	ADP
cjfa-49831	148	7	the	the	DET
cjfa-49831	148	8	variables	variable	NOUN
cjfa-49831	148	9	employed	employ	VERB
cjfa-49831	148	10	in	in	ADP
cjfa-49831	148	11	this	this	DET
cjfa-49831	148	12	study	study	NOUN
cjfa-49831	148	13	.	.	PUNCT
cjfa-49831	149	1	table	table	NOUN
cjfa-49831	150	1	2	2	NUM
cjfa-49831	150	2	.	.	PUNCT
cjfa-49831	150	3	summary	summary	NOUN
cjfa-49831	150	4	of	of	ADP
cjfa-49831	150	5	variable	variable	ADJ
cjfa-49831	150	6	measurement	measurement	NOUN
cjfa-49831	150	7	variable	variable	ADJ
cjfa-49831	150	8	abbreviation	abbreviation	NOUN
cjfa-49831	150	9	definition	definition	NOUN
cjfa-49831	150	10	earnings	earning	NOUN
cjfa-49831	150	11	management	management	NOUN
cjfa-49831	150	12	da	da	ADP
cjfa-49831	151	1	the	the	DET
cjfa-49831	151	2	discretionary	discretionary	ADJ
cjfa-49831	151	3	accruals	accrual	NOUN
cjfa-49831	151	4	estimated	estimate	VERB
cjfa-49831	151	5	following	follow	VERB
cjfa-49831	151	6	the	the	DET
cjfa-49831	151	7	modified	modify	VERB
cjfa-49831	151	8	jones	jones	PROPN
cjfa-49831	151	9	model	model	PROPN
cjfa-49831	151	10	tax	tax	PROPN
cjfa-49831	151	11	aggressiveness	aggressiveness	NOUN
cjfa-49831	151	12	etr	etr	PROPN
cjfa-49831	151	13	the	the	DET
cjfa-49831	151	14	tax	tax	NOUN
cjfa-49831	151	15	expense	expense	NOUN
cjfa-49831	151	16	for	for	ADP
cjfa-49831	151	17	the	the	DET
cjfa-49831	151	18	year	year	NOUN
cjfa-49831	151	19	,	,	PUNCT
cjfa-49831	151	20	scaled	scale	VERB
cjfa-49831	151	21	by	by	ADP
cjfa-49831	151	22	the	the	DET
cjfa-49831	151	23	pre	pre	ADJ
cjfa-49831	151	24	-	-	ADJ
cjfa-49831	151	25	tax	tax	ADJ
cjfa-49831	151	26	income	income	NOUN
cjfa-49831	151	27	firm	firm	NOUN
cjfa-49831	151	28	size	size	NOUN
cjfa-49831	151	29	size	size	NOUN
cjfa-49831	151	30	the	the	DET
cjfa-49831	151	31	natural	natural	ADJ
cjfa-49831	151	32	logarithm	logarithm	NOUN
cjfa-49831	151	33	of	of	ADP
cjfa-49831	151	34	total	total	ADJ
cjfa-49831	151	35	assets	asset	NOUN
cjfa-49831	151	36	firm	firm	NOUN
cjfa-49831	151	37	leverage	leverage	NOUN
cjfa-49831	151	38	lev	lev	NOUN
cjfa-49831	151	39	total	total	ADJ
cjfa-49831	151	40	liabilities	liability	NOUN
cjfa-49831	151	41	-	-	PUNCT
cjfa-49831	151	42	to	to	ADP
cjfa-49831	151	43	-	-	PUNCT
cjfa-49831	151	44	total	total	NOUN
cjfa-49831	151	45	equity	equity	NOUN
cjfa-49831	151	46	ratio	ratio	PROPN
cjfa-49831	151	47	auditor	auditor	PROPN
cjfa-49831	151	48	size	size	NOUN
cjfa-49831	151	49	aud	aud	PROPN
cjfa-49831	151	50	dummy	dummy	ADJ
cjfa-49831	151	51	variable	variable	NOUN
cjfa-49831	151	52	which	which	PRON
cjfa-49831	151	53	assumes	assume	VERB
cjfa-49831	151	54	the	the	DET
cjfa-49831	151	55	value	value	NOUN
cjfa-49831	151	56	of	of	ADP
cjfa-49831	151	57	1	1	NUM
cjfa-49831	151	58	if	if	SCONJ
cjfa-49831	151	59	the	the	DET
cjfa-49831	151	60	firm	firm	NOUN
cjfa-49831	151	61	is	be	AUX
cjfa-49831	151	62	audited	audit	VERB
cjfa-49831	151	63	by	by	ADP
cjfa-49831	151	64	a	a	DET
cjfa-49831	151	65	big	big	ADJ
cjfa-49831	151	66	four	four	NUM
cjfa-49831	151	67	auditor	auditor	NOUN
cjfa-49831	151	68	and	and	CCONJ
cjfa-49831	151	69	0	0	NUM
cjfa-49831	151	70	otherwise	otherwise	ADV
cjfa-49831	151	71	.	.	PUNCT
cjfa-49831	152	1	source	source	NOUN
cjfa-49831	152	2	:	:	PUNCT
cjfa-49831	152	3	own	own	ADJ
cjfa-49831	152	4	elaboration	elaboration	NOUN
cjfa-49831	152	5	.	.	PUNCT
cjfa-49831	153	1	model	model	NOUN
cjfa-49831	153	2	specification	specification	NOUN
cjfa-49831	153	3	to	to	PART
cjfa-49831	153	4	investigate	investigate	VERB
cjfa-49831	153	5	the	the	DET
cjfa-49831	153	6	determinants	determinant	NOUN
cjfa-49831	153	7	of	of	ADP
cjfa-49831	153	8	earnings	earning	NOUN
cjfa-49831	153	9	management	management	NOUN
cjfa-49831	153	10	,	,	PUNCT
cjfa-49831	153	11	the	the	DET
cjfa-49831	153	12	technique	technique	NOUN
cjfa-49831	153	13	of	of	ADP
cjfa-49831	153	14	linear	linear	ADJ
cjfa-49831	153	15	regression	regression	NOUN
cjfa-49831	153	16	is	be	AUX
cjfa-49831	153	17	used	use	VERB
cjfa-49831	153	18	to	to	PART
cjfa-49831	153	19	test	test	VERB
cjfa-49831	153	20	the	the	DET
cjfa-49831	153	21	relationship	relationship	NOUN
cjfa-49831	153	22	between	between	ADP
cjfa-49831	153	23	the	the	DET
cjfa-49831	153	24	dependent	dependent	ADJ
cjfa-49831	153	25	variable	variable	NOUN
cjfa-49831	153	26	(	(	PUNCT
cjfa-49831	153	27	earnings	earning	NOUN
cjfa-49831	153	28	management	management	NOUN
cjfa-49831	153	29	)	)	PUNCT
cjfa-49831	153	30	and	and	CCONJ
cjfa-49831	153	31	a	a	DET
cjfa-49831	153	32	set	set	NOUN
cjfa-49831	153	33	of	of	ADP
cjfa-49831	153	34	explanatory	explanatory	ADJ
cjfa-49831	153	35	variables	variable	NOUN
cjfa-49831	153	36	(	(	PUNCT
cjfa-49831	153	37	aggressiveness	aggressiveness	NOUN
cjfa-49831	153	38	tax	tax	NOUN
cjfa-49831	153	39	avoidance	avoidance	NOUN
cjfa-49831	153	40	,	,	PUNCT
cjfa-49831	153	41	firm	firm	ADJ
cjfa-49831	153	42	size	size	NOUN
cjfa-49831	153	43	,	,	PUNCT
cjfa-49831	153	44	leverage	leverage	NOUN
cjfa-49831	153	45	level	level	NOUN
cjfa-49831	153	46	,	,	PUNCT
cjfa-49831	153	47	and	and	CCONJ
cjfa-49831	153	48	control	control	NOUN
cjfa-49831	153	49	variablescontrol	variablescontrol	NOUN
cjfa-49831	153	50	variables	variable	VERB
cjfa-49831	153	51	the	the	DET
cjfa-49831	153	52	modeling	modeling	NOUN
cjfa-49831	153	53	includes	include	VERB
cjfa-49831	153	54	three	three	NUM
cjfa-49831	153	55	control	control	NOUN
cjfa-49831	153	56	variables	variable	NOUN
cjfa-49831	153	57	that	that	PRON
cjfa-49831	153	58	may	may	AUX
cjfa-49831	153	59	influence	influence	VERB
cjfa-49831	153	60	earnings	earning	NOUN
cjfa-49831	153	61	management	management	NOUN
cjfa-49831	153	62	.	.	PUNCT
cjfa-49831	154	1	the	the	DET
cjfa-49831	154	2	first	first	ADJ
cjfa-49831	154	3	is	be	AUX
cjfa-49831	154	4	the	the	DET
cjfa-49831	154	5	firm	firm	ADJ
cjfa-49831	154	6	size	size	NOUN
cjfa-49831	154	7	(	(	PUNCT
cjfa-49831	154	8	size	size	NOUN
cjfa-49831	154	9	)	)	PUNCT
cjfa-49831	154	10	measured	measure	VERB
cjfa-49831	154	11	by	by	ADP
cjfa-49831	154	12	the	the	DET
cjfa-49831	154	13	logarithm	logarithm	NOUN
cjfa-49831	154	14	of	of	ADP
cjfa-49831	154	15	total	total	ADJ
cjfa-49831	154	16	assets	asset	NOUN
cjfa-49831	154	17	(	(	PUNCT
cjfa-49831	154	18	taylor	taylor	PROPN
cjfa-49831	154	19	&	&	CCONJ
cjfa-49831	154	20	richardson	richardson	PROPN
cjfa-49831	154	21	,	,	PUNCT
cjfa-49831	154	22	2012	2012	NUM
cjfa-49831	154	23	;	;	PUNCT
cjfa-49831	154	24	khunkaew	khunkaew	PROPN
cjfa-49831	154	25	&	&	CCONJ
cjfa-49831	154	26	qingxiang	qingxiang	PROPN
cjfa-49831	154	27	,	,	PUNCT
cjfa-49831	154	28	2019	2019	NUM
cjfa-49831	154	29	)	)	PUNCT
cjfa-49831	154	30	.	.	PUNCT
cjfa-49831	155	1	the	the	DET
cjfa-49831	155	2	leverage	leverage	NOUN
cjfa-49831	155	3	level	level	NOUN
cjfa-49831	155	4	(	(	PUNCT
cjfa-49831	155	5	lev	lev	NOUN
cjfa-49831	155	6	)	)	PUNCT
cjfa-49831	155	7	is	be	AUX
cjfa-49831	155	8	the	the	DET
cjfa-49831	155	9	second	second	ADJ
cjfa-49831	155	10	variable	variable	NOUN
cjfa-49831	155	11	.	.	PUNCT
cjfa-49831	156	1	the	the	DET
cjfa-49831	156	2	total	total	ADJ
cjfa-49831	156	3	liabilities	liability	NOUN
cjfa-49831	156	4	-	-	PUNCT
cjfa-49831	156	5	to	to	ADP
cjfa-49831	156	6	-	-	PUNCT
cjfa-49831	156	7	total	total	NOUN
cjfa-49831	156	8	equity	equity	NOUN
cjfa-49831	156	9	ratio	ratio	NOUN
cjfa-49831	156	10	is	be	AUX
cjfa-49831	156	11	a	a	DET
cjfa-49831	156	12	proxy	proxy	NOUN
cjfa-49831	156	13	for	for	ADP
cjfa-49831	156	14	leverage	leverage	NOUN
cjfa-49831	156	15	(	(	PUNCT
cjfa-49831	156	16	nurdiniah	nurdiniah	PROPN
cjfa-49831	156	17	&	&	CCONJ
cjfa-49831	156	18	herlina	herlina	PROPN
cjfa-49831	156	19	,	,	PUNCT
cjfa-49831	156	20	2015	2015	NUM
cjfa-49831	156	21	;	;	PUNCT
cjfa-49831	156	22	marchellina	marchellina	PROPN
cjfa-49831	156	23	&	&	CCONJ
cjfa-49831	156	24	firnanti	firnanti	PROPN
cjfa-49831	156	25	,	,	PUNCT
cjfa-49831	156	26	2020	2020	NUM
cjfa-49831	156	27	)	)	PUNCT
cjfa-49831	156	28	that	that	PRON
cjfa-49831	156	29	shows	show	VERB
cjfa-49831	156	30	the	the	DET
cjfa-49831	156	31	total	total	ADJ
cjfa-49831	156	32	amount	amount	NOUN
cjfa-49831	156	33	of	of	ADP
cjfa-49831	156	34	debt	debt	NOUN
cjfa-49831	156	35	a	a	DET
cjfa-49831	156	36	company	company	NOUN
cjfa-49831	156	37	has	have	VERB
cjfa-49831	156	38	relatively	relatively	ADV
cjfa-49831	156	39	to	to	ADP
cjfa-49831	156	40	its	its	PRON
cjfa-49831	156	41	assets	asset	NOUN
cjfa-49831	156	42	.	.	PUNCT
cjfa-49831	157	1	the	the	DET
cjfa-49831	157	2	last	last	ADJ
cjfa-49831	157	3	control	control	NOUN
cjfa-49831	157	4	variable	variable	NOUN
cjfa-49831	157	5	is	be	AUX
cjfa-49831	157	6	the	the	DET
cjfa-49831	157	7	audit	audit	NOUN
cjfa-49831	157	8	quality	quality	NOUN
cjfa-49831	157	9	(	(	PUNCT
cjfa-49831	157	10	aud	aud	INTJ
cjfa-49831	157	11	)	)	PUNCT
cjfa-49831	157	12	.	.	PUNCT
cjfa-49831	158	1	it	it	PRON
cjfa-49831	158	2	is	be	AUX
cjfa-49831	158	3	a	a	DET
cjfa-49831	158	4	binary	binary	ADJ
cjfa-49831	158	5	variable	variable	NOUN
cjfa-49831	158	6	denoting	denote	VERB
cjfa-49831	158	7	a	a	DET
cjfa-49831	158	8	big4	big4	NOUN
cjfa-49831	158	9	auditor	auditor	NOUN
cjfa-49831	158	10	is	be	AUX
cjfa-49831	158	11	added	add	VERB
cjfa-49831	158	12	,	,	PUNCT
cjfa-49831	158	13	as	as	SCONJ
cjfa-49831	158	14	high	high	ADJ
cjfa-49831	158	15	quality	quality	NOUN
cjfa-49831	158	16	auditors	auditor	NOUN
cjfa-49831	158	17	provide	provide	VERB
cjfa-49831	158	18	a	a	DET
cjfa-49831	158	19	constraint	constraint	NOUN
cjfa-49831	158	20	on	on	ADP
cjfa-49831	158	21	earnings	earning	NOUN
cjfa-49831	158	22	management	management	NOUN
cjfa-49831	158	23	(	(	PUNCT
cjfa-49831	158	24	van	van	PROPN
cjfa-49831	158	25	tendeloo	tendeloo	NOUN
cjfa-49831	158	26	&	&	CCONJ
cjfa-49831	158	27	vanstraelen	vanstraelen	ADJ
cjfa-49831	158	28	,	,	PUNCT
cjfa-49831	158	29	2008	2008	NUM
cjfa-49831	158	30	;	;	PUNCT
cjfa-49831	158	31	richardson	richardson	PROPN
cjfa-49831	158	32	,	,	PUNCT
cjfa-49831	158	33	taylor	taylor	PROPN
cjfa-49831	158	34	&	&	CCONJ
cjfa-49831	158	35	lanis	lanis	PROPN
cjfa-49831	158	36	,	,	PUNCT
cjfa-49831	158	37	2013	2013	NUM
cjfa-49831	158	38	)	)	PUNCT
cjfa-49831	158	39	.	.	PUNCT
cjfa-49831	159	1	‘	'	PUNCT
cjfa-49831	159	2	aud	aud	ADJ
cjfa-49831	159	3	’	'	PUNCT
cjfa-49831	159	4	takes	take	VERB
cjfa-49831	159	5	the	the	DET
cjfa-49831	159	6	value	value	NOUN
cjfa-49831	159	7	1	1	NUM
cjfa-49831	159	8	if	if	SCONJ
cjfa-49831	159	9	the	the	DET
cjfa-49831	159	10	firm	firm	NOUN
cjfa-49831	159	11	hires	hire	VERB
cjfa-49831	159	12	an	an	DET
cjfa-49831	159	13	auditor	auditor	NOUN
cjfa-49831	159	14	big4	big4	NOUN
cjfa-49831	159	15	and	and	CCONJ
cjfa-49831	159	16	0	0	NUM
cjfa-49831	159	17	if	if	SCONJ
cjfa-49831	159	18	not	not	PART
cjfa-49831	159	19	.	.	PUNCT
cjfa-49831	160	1	table	table	NOUN
cjfa-49831	160	2	2	2	NUM
cjfa-49831	160	3	summarizes	summarize	NOUN
cjfa-49831	160	4	the	the	DET
cjfa-49831	160	5	definitions	definition	NOUN
cjfa-49831	160	6	of	of	ADP
cjfa-49831	160	7	the	the	DET
cjfa-49831	160	8	variables	variable	NOUN
cjfa-49831	160	9	employed	employ	VERB
cjfa-49831	160	10	in	in	ADP
cjfa-49831	160	11	this	this	DET
cjfa-49831	160	12	study	study	NOUN
cjfa-49831	160	13	.	.	PUNCT
cjfa-49831	161	1	table	table	NOUN
cjfa-49831	162	1	2	2	NUM
cjfa-49831	162	2	.	.	PUNCT
cjfa-49831	162	3	summary	summary	NOUN
cjfa-49831	162	4	of	of	ADP
cjfa-49831	162	5	variable	variable	ADJ
cjfa-49831	162	6	measurement	measurement	NOUN
cjfa-49831	162	7	variable	variable	ADJ
cjfa-49831	162	8	abbreviation	abbreviation	NOUN
cjfa-49831	162	9	definition	definition	NOUN
cjfa-49831	162	10	earnings	earning	NOUN
cjfa-49831	162	11	management	management	NOUN
cjfa-49831	162	12	da	da	ADP
cjfa-49831	163	1	the	the	DET
cjfa-49831	163	2	discretionary	discretionary	ADJ
cjfa-49831	163	3	accruals	accrual	NOUN
cjfa-49831	163	4	estimated	estimate	VERB
cjfa-49831	163	5	following	follow	VERB
cjfa-49831	163	6	the	the	DET
cjfa-49831	163	7	modified	modify	VERB
cjfa-49831	163	8	jones	jones	PROPN
cjfa-49831	163	9	model	model	PROPN
cjfa-49831	163	10	tax	tax	PROPN
cjfa-49831	163	11	aggressiveness	aggressiveness	NOUN
cjfa-49831	163	12	etr	etr	PROPN
cjfa-49831	163	13	the	the	DET
cjfa-49831	163	14	tax	tax	NOUN
cjfa-49831	163	15	expense	expense	NOUN
cjfa-49831	163	16	for	for	ADP
cjfa-49831	163	17	the	the	DET
cjfa-49831	163	18	year	year	NOUN
cjfa-49831	163	19	,	,	PUNCT
cjfa-49831	163	20	scaled	scale	VERB
cjfa-49831	163	21	by	by	ADP
cjfa-49831	163	22	the	the	DET
cjfa-49831	163	23	pre	pre	ADJ
cjfa-49831	163	24	-	-	ADJ
cjfa-49831	163	25	tax	tax	ADJ
cjfa-49831	163	26	income	income	NOUN
cjfa-49831	163	27	firm	firm	NOUN
cjfa-49831	163	28	size	size	NOUN
cjfa-49831	163	29	size	size	NOUN
cjfa-49831	163	30	the	the	DET
cjfa-49831	163	31	natural	natural	ADJ
cjfa-49831	163	32	logarithm	logarithm	NOUN
cjfa-49831	163	33	of	of	ADP
cjfa-49831	163	34	total	total	ADJ
cjfa-49831	163	35	assets	asset	NOUN
cjfa-49831	163	36	firm	firm	NOUN
cjfa-49831	163	37	leverage	leverage	NOUN
cjfa-49831	163	38	lev	lev	NOUN
cjfa-49831	163	39	total	total	ADJ
cjfa-49831	163	40	liabilities	liability	NOUN
cjfa-49831	163	41	-	-	PUNCT
cjfa-49831	163	42	to	to	ADP
cjfa-49831	163	43	-	-	PUNCT
cjfa-49831	163	44	total	total	NOUN
cjfa-49831	163	45	equity	equity	NOUN
cjfa-49831	163	46	ratio	ratio	PROPN
cjfa-49831	163	47	auditor	auditor	PROPN
cjfa-49831	163	48	size	size	NOUN
cjfa-49831	163	49	aud	aud	PROPN
cjfa-49831	163	50	dummy	dummy	ADJ
cjfa-49831	163	51	variable	variable	NOUN
cjfa-49831	163	52	which	which	PRON
cjfa-49831	163	53	assumes	assume	VERB
cjfa-49831	163	54	the	the	DET
cjfa-49831	163	55	value	value	NOUN
cjfa-49831	163	56	of	of	ADP
cjfa-49831	163	57	1	1	NUM
cjfa-49831	163	58	if	if	SCONJ
cjfa-49831	163	59	the	the	DET
cjfa-49831	163	60	firm	firm	NOUN
cjfa-49831	163	61	is	be	AUX
cjfa-49831	163	62	audited	audit	VERB
cjfa-49831	163	63	by	by	ADP
cjfa-49831	163	64	a	a	DET
cjfa-49831	163	65	big	big	ADJ
cjfa-49831	163	66	four	four	NUM
cjfa-49831	163	67	auditor	auditor	NOUN
cjfa-49831	163	68	and	and	CCONJ
cjfa-49831	163	69	0	0	NUM
cjfa-49831	163	70	otherwise	otherwise	ADV
cjfa-49831	163	71	s	s	VERB
cjfa-49831	163	72	o	o	NOUN
cjfa-49831	163	73	u	u	NOUN
cjfa-49831	163	74	r	r	NOUN
cjfa-49831	163	75	c	c	NOUN
cjfa-49831	163	76	e	e	NOUN
cjfa-49831	163	77	:	:	PUNCT
cjfa-49831	163	78	own	own	ADJ
cjfa-49831	163	79	elaboration	elaboration	NOUN
cjfa-49831	163	80	.	.	PUNCT
cjfa-49831	164	1	amira	amira	PROPN
cjfa-49831	164	2	ben	ben	PROPN
cjfa-49831	164	3	hassoun	hassoun	PROPN
cjfa-49831	164	4	,	,	PUNCT
cjfa-49831	164	5	manel	manel	PROPN
cjfa-49831	164	6	hadrich1818	hadrich1818	PROPN
cjfa-49831	164	7	model	model	NOUN
cjfa-49831	164	8	specificationmodel	specificationmodel	PROPN
cjfa-49831	164	9	specification	specification	PROPN
cjfa-49831	164	10	to	to	PART
cjfa-49831	164	11	investigate	investigate	VERB
cjfa-49831	164	12	the	the	DET
cjfa-49831	164	13	determinants	determinant	NOUN
cjfa-49831	164	14	of	of	ADP
cjfa-49831	164	15	earnings	earning	NOUN
cjfa-49831	164	16	management	management	NOUN
cjfa-49831	164	17	,	,	PUNCT
cjfa-49831	164	18	the	the	DET
cjfa-49831	164	19	technique	technique	NOUN
cjfa-49831	164	20	of	of	ADP
cjfa-49831	164	21	linear	linear	ADJ
cjfa-49831	164	22	regression	regression	NOUN
cjfa-49831	164	23	is	be	AUX
cjfa-49831	164	24	used	use	VERB
cjfa-49831	164	25	to	to	PART
cjfa-49831	164	26	test	test	VERB
cjfa-49831	164	27	the	the	DET
cjfa-49831	164	28	relationship	relationship	NOUN
cjfa-49831	164	29	between	between	ADP
cjfa-49831	164	30	the	the	DET
cjfa-49831	164	31	dependent	dependent	ADJ
cjfa-49831	164	32	variable	variable	NOUN
cjfa-49831	164	33	(	(	PUNCT
cjfa-49831	164	34	earnings	earning	NOUN
cjfa-49831	164	35	management	management	NOUN
cjfa-49831	164	36	)	)	PUNCT
cjfa-49831	164	37	and	and	CCONJ
cjfa-49831	164	38	a	a	DET
cjfa-49831	164	39	set	set	NOUN
cjfa-49831	164	40	of	of	ADP
cjfa-49831	164	41	explanatory	explanatory	ADJ
cjfa-49831	164	42	variables	variable	NOUN
cjfa-49831	164	43	(	(	PUNCT
cjfa-49831	164	44	aggressiveness	aggressiveness	NOUN
cjfa-49831	164	45	tax	tax	NOUN
cjfa-49831	164	46	avoidance	avoidance	NOUN
cjfa-49831	164	47	,	,	PUNCT
cjfa-49831	164	48	firm	firm	ADJ
cjfa-49831	164	49	size	size	NOUN
cjfa-49831	164	50	,	,	PUNCT
cjfa-49831	164	51	leverage	leverage	NOUN
cjfa-49831	164	52	level	level	NOUN
cjfa-49831	164	53	,	,	PUNCT
cjfa-49831	164	54	and	and	CCONJ
cjfa-49831	164	55	audit	audit	NOUN
cjfa-49831	164	56	quality	quality	NOUN
cjfa-49831	164	57	)	)	PUNCT
cjfa-49831	164	58	.	.	PUNCT
cjfa-49831	165	1	data	datum	NOUN
cjfa-49831	165	2	were	be	AUX
cjfa-49831	165	3	analyzed	analyze	VERB
cjfa-49831	165	4	using	use	VERB
cjfa-49831	165	5	stata	stata	NOUN
cjfa-49831	165	6	,	,	PUNCT
cjfa-49831	165	7	a	a	DET
cjfa-49831	165	8	widely	widely	ADV
cjfa-49831	165	9	used	use	VERB
cjfa-49831	165	10	and	and	CCONJ
cjfa-49831	165	11	accepted	accept	VERB
cjfa-49831	165	12	panel	panel	NOUN
cjfa-49831	165	13	data	data	PROPN
cjfa-49831	165	14	estimation	estimation	NOUN
cjfa-49831	165	15	model	model	NOUN
cjfa-49831	165	16	.	.	PUNCT
cjfa-49831	166	1	this	this	DET
cjfa-49831	166	2	model	model	NOUN
cjfa-49831	166	3	is	be	AUX
cjfa-49831	166	4	proposed	propose	VERB
cjfa-49831	166	5	to	to	PART
cjfa-49831	166	6	test	test	VERB
cjfa-49831	166	7	our	our	PRON
cjfa-49831	166	8	hypothesis	hypothesis	NOUN
cjfa-49831	166	9	in	in	ADP
cjfa-49831	166	10	this	this	DET
cjfa-49831	166	11	study	study	NOUN
cjfa-49831	166	12	:	:	PUNCT
cjfa-49831	166	13	dai	dai	PROPN
cjfa-49831	166	14	,	,	PUNCT
cjfa-49831	166	15	t	t	PROPN
cjfa-49831	166	16	=	=	PUNCT
cjfa-49831	166	17	α	α	PROPN
cjfa-49831	166	18	+	+	CCONJ
cjfa-49831	166	19	β1etri	β1etri	ADJ
cjfa-49831	166	20	,	,	PUNCT
cjfa-49831	166	21	t	t	NOUN
cjfa-49831	166	22	+	+	CCONJ
cjfa-49831	166	23	β2sizei	β2sizei	NOUN
cjfa-49831	166	24	,	,	PUNCT
cjfa-49831	166	25	t	t	NOUN
cjfa-49831	166	26	+	+	CCONJ
cjfa-49831	166	27	β3levi	β3levi	ADJ
cjfa-49831	166	28	,	,	PUNCT
cjfa-49831	166	29	t	t	PROPN
cjfa-49831	166	30	+	+	CCONJ
cjfa-49831	166	31	β4audi	β4audi	NOUN
cjfa-49831	166	32	,	,	PUNCT
cjfa-49831	166	33	t	t	PROPN
cjfa-49831	166	34	+	+	CCONJ
cjfa-49831	166	35	εi	εi	VERB
cjfa-49831	166	36	,	,	PUNCT
cjfa-49831	166	37	t	t	PROPN
cjfa-49831	166	38	the	the	DET
cjfa-49831	166	39	outcome	outcome	NOUN
cjfa-49831	166	40	of	of	ADP
cjfa-49831	166	41	the	the	DET
cjfa-49831	166	42	research	research	NOUN
cjfa-49831	166	43	processthe	processthe	DET
cjfa-49831	166	44	outcome	outcome	NOUN
cjfa-49831	166	45	of	of	ADP
cjfa-49831	166	46	the	the	DET
cjfa-49831	166	47	research	research	NOUN
cjfa-49831	166	48	process	process	NOUN
cjfa-49831	166	49	empirical	empirical	ADJ
cjfa-49831	166	50	results	result	NOUN
cjfa-49831	166	51	and	and	CCONJ
cjfa-49831	166	52	commentsempirical	commentsempirical	ADJ
cjfa-49831	166	53	results	result	NOUN
cjfa-49831	166	54	and	and	CCONJ
cjfa-49831	166	55	comments	comment	NOUN
cjfa-49831	167	1	descriptive	descriptive	ADJ
cjfa-49831	167	2	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-49831	167	3	statistics	statistics	PROPN
cjfa-49831	167	4	table	table	NOUN
cjfa-49831	167	5	3	3	NUM
cjfa-49831	167	6	reports	report	VERB
cjfa-49831	167	7	the	the	DET
cjfa-49831	167	8	descriptive	descriptive	ADJ
cjfa-49831	167	9	statistics	statistic	NOUN
cjfa-49831	167	10	for	for	ADP
cjfa-49831	167	11	the	the	DET
cjfa-49831	167	12	regression	regression	NOUN
cjfa-49831	167	13	variables	variable	NOUN
cjfa-49831	167	14	considered	consider	VERB
cjfa-49831	167	15	in	in	ADP
cjfa-49831	167	16	the	the	DET
cjfa-49831	167	17	study	study	NOUN
cjfa-49831	167	18	model	model	NOUN
cjfa-49831	167	19	for	for	ADP
cjfa-49831	167	20	the	the	DET
cjfa-49831	167	21	period	period	NOUN
cjfa-49831	167	22	2017	2017	NUM
cjfa-49831	167	23	to	to	ADP
cjfa-49831	167	24	2019	2019	NUM
cjfa-49831	167	25	.	.	PUNCT
cjfa-49831	168	1	the	the	DET
cjfa-49831	168	2	table	table	NOUN
cjfa-49831	168	3	is	be	AUX
cjfa-49831	168	4	separated	separate	VERB
cjfa-49831	168	5	into	into	ADP
cjfa-49831	168	6	two	two	NUM
cjfa-49831	168	7	panels	panel	NOUN
cjfa-49831	168	8	.	.	PUNCT
cjfa-49831	169	1	the	the	DET
cjfa-49831	169	2	descriptive	descriptive	ADJ
cjfa-49831	169	3	statistics	statistic	NOUN
cjfa-49831	169	4	for	for	ADP
cjfa-49831	169	5	continuous	continuous	ADJ
cjfa-49831	169	6	and	and	CCONJ
cjfa-49831	169	7	dichotomous	dichotomous	ADJ
cjfa-49831	169	8	variables	variable	NOUN
cjfa-49831	169	9	for	for	ADP
cjfa-49831	169	10	the	the	DET
cjfa-49831	169	11	full	full	ADJ
cjfa-49831	169	12	sample	sample	NOUN
cjfa-49831	169	13	are	be	AUX
cjfa-49831	169	14	summarized	summarize	VERB
cjfa-49831	169	15	in	in	ADP
cjfa-49831	169	16	panels	panel	NOUN
cjfa-49831	169	17	a	a	PRON
cjfa-49831	169	18	and	and	CCONJ
cjfa-49831	169	19	b	b	NOUN
cjfa-49831	169	20	,	,	PUNCT
cjfa-49831	169	21	respectively	respectively	ADV
cjfa-49831	169	22	.	.	PUNCT
cjfa-49831	170	1	panel	panel	NOUN
cjfa-49831	170	2	a	a	DET
cjfa-49831	170	3	in	in	ADP
cjfa-49831	170	4	table	table	NOUN
cjfa-49831	170	5	3	3	NUM
cjfa-49831	170	6	shows	show	VERB
cjfa-49831	170	7	that	that	SCONJ
cjfa-49831	170	8	the	the	DET
cjfa-49831	170	9	mean	mean	ADJ
cjfa-49831	170	10	value	value	NOUN
cjfa-49831	170	11	of	of	ADP
cjfa-49831	170	12	da	da	PROPN
cjfa-49831	170	13	was	be	AUX
cjfa-49831	170	14	-0.015	-0.015	PRON
cjfa-49831	170	15	,	,	PUNCT
cjfa-49831	170	16	suggesting	suggest	VERB
cjfa-49831	170	17	that	that	SCONJ
cjfa-49831	170	18	tunisian	tunisian	ADJ
cjfa-49831	170	19	listed	list	VERB
cjfa-49831	170	20	firms	firm	NOUN
cjfa-49831	170	21	tend	tend	VERB
cjfa-49831	170	22	to	to	PART
cjfa-49831	170	23	be	be	AUX
cjfa-49831	170	24	more	more	ADV
cjfa-49831	170	25	conservative	conservative	ADJ
cjfa-49831	170	26	and	and	CCONJ
cjfa-49831	170	27	more	more	ADV
cjfa-49831	170	28	likely	likely	ADJ
cjfa-49831	170	29	to	to	PART
cjfa-49831	170	30	be	be	AUX
cjfa-49831	170	31	engaged	engage	VERB
cjfa-49831	170	32	with	with	ADP
cjfa-49831	170	33	income	income	NOUN
cjfa-49831	170	34	-	-	PUNCT
cjfa-49831	170	35	decreasing	decrease	VERB
cjfa-49831	170	36	(	(	PUNCT
cjfa-49831	170	37	negative	negative	ADJ
cjfa-49831	170	38	change	change	NOUN
cjfa-49831	170	39	)	)	PUNCT
cjfa-49831	170	40	earnings	earning	NOUN
cjfa-49831	170	41	management	management	NOUN
cjfa-49831	170	42	.	.	PUNCT
cjfa-49831	171	1	over	over	ADP
cjfa-49831	171	2	the	the	DET
cjfa-49831	171	3	period	period	NOUN
cjfa-49831	171	4	2017	2017	NUM
cjfa-49831	171	5	-	-	SYM
cjfa-49831	171	6	2019	2019	NUM
cjfa-49831	171	7	,	,	PUNCT
cjfa-49831	171	8	etr	etr	PROPN
cjfa-49831	171	9	,	,	PUNCT
cjfa-49831	171	10	the	the	DET
cjfa-49831	171	11	main	main	ADJ
cjfa-49831	171	12	explanatory	explanatory	ADJ
cjfa-49831	171	13	variable	variable	NOUN
cjfa-49831	171	14	,	,	PUNCT
cjfa-49831	171	15	had	have	VERB
cjfa-49831	171	16	a	a	DET
cjfa-49831	171	17	mean	mean	ADJ
cjfa-49831	171	18	value	value	NOUN
cjfa-49831	171	19	0.149	0.149	NUM
cjfa-49831	171	20	and	and	CCONJ
cjfa-49831	171	21	the	the	DET
cjfa-49831	171	22	standard	standard	ADJ
cjfa-49831	171	23	deviation	deviation	NOUN
cjfa-49831	171	24	is	be	AUX
cjfa-49831	171	25	0.265	0.265	NOUN
cjfa-49831	171	26	.	.	PUNCT
cjfa-49831	172	1	this	this	DET
cjfa-49831	172	2	percentage	percentage	NOUN
cjfa-49831	172	3	was	be	AUX
cjfa-49831	172	4	below	below	ADP
cjfa-49831	172	5	the	the	DET
cjfa-49831	172	6	tunisian	tunisian	ADJ
cjfa-49831	172	7	statutory	statutory	ADJ
cjfa-49831	172	8	tax	tax	NOUN
cjfa-49831	172	9	rate	rate	NOUN
cjfa-49831	172	10	(	(	PUNCT
cjfa-49831	172	11	35	35	NUM
cjfa-49831	172	12	%	%	NOUN
cjfa-49831	172	13	)	)	PUNCT
cjfa-49831	172	14	.	.	PUNCT
cjfa-49831	173	1	this	this	PRON
cjfa-49831	173	2	suggests	suggest	VERB
cjfa-49831	173	3	that	that	SCONJ
cjfa-49831	173	4	tax	tax	NOUN
cjfa-49831	173	5	aggressiveness	aggressiveness	NOUN
cjfa-49831	173	6	represent	represent	VERB
cjfa-49831	173	7	an	an	DET
cjfa-49831	173	8	important	important	ADJ
cjfa-49831	173	9	mean	mean	NOUN
cjfa-49831	173	10	to	to	PART
cjfa-49831	173	11	decrease	decrease	VERB
cjfa-49831	173	12	tax	tax	NOUN
cjfa-49831	173	13	due	due	ADJ
cjfa-49831	173	14	and	and	CCONJ
cjfa-49831	173	15	increase	increase	VERB
cjfa-49831	173	16	in	in	ADP
cjfa-49831	173	17	after	after	ADP
cjfa-49831	173	18	-	-	PUNCT
cjfa-49831	173	19	tax	tax	NOUN
cjfa-49831	173	20	income	income	NOUN
cjfa-49831	173	21	of	of	ADP
cjfa-49831	173	22	tunisian	tunisian	ADJ
cjfa-49831	173	23	listed	list	VERB
cjfa-49831	173	24	firms	firm	NOUN
cjfa-49831	173	25	.	.	PUNCT
cjfa-49831	174	1	this	this	DET
cjfa-49831	174	2	result	result	NOUN
cjfa-49831	174	3	shows	show	VERB
cjfa-49831	174	4	that	that	SCONJ
cjfa-49831	174	5	due	due	ADP
cjfa-49831	174	6	to	to	ADP
cjfa-49831	174	7	the	the	DET
cjfa-49831	174	8	tax	tax	NOUN
cjfa-49831	174	9	benefits	benefit	NOUN
cjfa-49831	174	10	given	give	VERB
cjfa-49831	174	11	to	to	ADP
cjfa-49831	174	12	business	business	NOUN
cjfa-49831	174	13	and	and	CCONJ
cjfa-49831	174	14	regulatory	regulatory	ADJ
cjfa-49831	174	15	loopholes	loophole	NOUN
cjfa-49831	174	16	which	which	PRON
cjfa-49831	174	17	allow	allow	VERB
cjfa-49831	174	18	businesses	business	NOUN
cjfa-49831	174	19	to	to	PART
cjfa-49831	174	20	avoid	avoid	VERB
cjfa-49831	174	21	tax	tax	NOUN
cjfa-49831	174	22	,	,	PUNCT
cjfa-49831	174	23	tunisian	tunisian	ADJ
cjfa-49831	174	24	firms	firm	NOUN
cjfa-49831	174	25	generally	generally	ADV
cjfa-49831	174	26	pay	pay	VERB
cjfa-49831	174	27	less	less	ADJ
cjfa-49831	174	28	than	than	ADP
cjfa-49831	174	29	half	half	NOUN
cjfa-49831	174	30	of	of	ADP
cjfa-49831	174	31	the	the	DET
cjfa-49831	174	32	statutory	statutory	ADJ
cjfa-49831	174	33	rate	rate	NOUN
cjfa-49831	174	34	.	.	PUNCT
cjfa-49831	175	1	regarding	regard	VERB
cjfa-49831	175	2	firm	firm	ADJ
cjfa-49831	175	3	size	size	NOUN
cjfa-49831	175	4	,	,	PUNCT
cjfa-49831	175	5	the	the	DET
cjfa-49831	175	6	mean	mean	NOUN
cjfa-49831	175	7	was	be	AUX
cjfa-49831	175	8	19	19	NUM
cjfa-49831	175	9	and	and	CCONJ
cjfa-49831	175	10	the	the	DET
cjfa-49831	175	11	standard	standard	ADJ
cjfa-49831	175	12	deviation	deviation	NOUN
cjfa-49831	175	13	of	of	ADP
cjfa-49831	175	14	1.449	1.449	NUM
cjfa-49831	175	15	suggests	suggest	VERB
cjfa-49831	175	16	low	low	ADJ
cjfa-49831	175	17	variability	variability	NOUN
cjfa-49831	175	18	in	in	ADP
cjfa-49831	175	19	size	size	NOUN
cjfa-49831	175	20	.	.	PUNCT
cjfa-49831	176	1	however	however	ADV
cjfa-49831	176	2	,	,	PUNCT
cjfa-49831	176	3	it	it	PRON
cjfa-49831	176	4	is	be	AUX
cjfa-49831	176	5	interesting	interesting	ADJ
cjfa-49831	176	6	to	to	PART
cjfa-49831	176	7	observe	observe	VERB
cjfa-49831	176	8	that	that	SCONJ
cjfa-49831	176	9	financial	financial	ADJ
cjfa-49831	176	10	debt	debt	NOUN
cjfa-49831	176	11	is	be	AUX
cjfa-49831	176	12	averagely	averagely	ADV
cjfa-49831	176	13	-0,198	-0,198	ADV
cjfa-49831	176	14	this	this	PRON
cjfa-49831	176	15	means	mean	VERB
cjfa-49831	176	16	that	that	SCONJ
cjfa-49831	176	17	the	the	DET
cjfa-49831	176	18	tunisian	tunisian	ADJ
cjfa-49831	176	19	firms	firm	NOUN
cjfa-49831	176	20	have	have	VERB
cjfa-49831	176	21	negative	negative	ADJ
cjfa-49831	176	22	shareholder	shareholder	NOUN
cjfa-49831	176	23	equity	equity	NOUN
cjfa-49831	176	24	.	.	PUNCT
cjfa-49831	177	1	finally	finally	ADV
cjfa-49831	177	2	,	,	PUNCT
cjfa-49831	177	3	we	we	PRON
cjfa-49831	177	4	denoted	denote	VERB
cjfa-49831	177	5	that	that	SCONJ
cjfa-49831	177	6	on	on	ADP
cjfa-49831	177	7	average	average	ADJ
cjfa-49831	177	8	40	40	NUM
cjfa-49831	177	9	%	%	NOUN
cjfa-49831	177	10	of	of	ADP
cjfa-49831	177	11	tunisian	tunisian	ADJ
cjfa-49831	177	12	firms	firm	NOUN
cjfa-49831	177	13	are	be	AUX
cjfa-49831	177	14	audited	audit	VERB
cjfa-49831	177	15	by	by	ADP
cjfa-49831	177	16	at	at	ADV
cjfa-49831	177	17	least	least	ADJ
cjfa-49831	177	18	one	one	NUM
cjfa-49831	177	19	of	of	ADP
cjfa-49831	177	20	the	the	DET
cjfa-49831	177	21	“	"	PUNCT
cjfa-49831	177	22	big4	big4	PROPN
cjfa-49831	177	23	”	"	PUNCT
cjfa-49831	177	24	.	.	PUNCT
cjfa-49831	178	1	does	do	AUX
cjfa-49831	178	2	tax	tax	NOUN
cjfa-49831	178	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	178	4	lead	lead	VERB
cjfa-49831	178	5	to	to	ADP
cjfa-49831	178	6	more	more	ADJ
cjfa-49831	178	7	earnings	earning	NOUN
cjfa-49831	178	8	management	management	NOUN
cjfa-49831	178	9	…	…	PUNCT
cjfa-49831	178	10	1919	1919	NUM
cjfa-49831	178	11	tables	table	NOUN
cjfa-49831	178	12	3	3	NUM
cjfa-49831	178	13	.	.	PUNCT
cjfa-49831	178	14	descriptive	descriptive	ADJ
cjfa-49831	178	15	statistics	statistics	PROPN
cjfa-49831	178	16	panel	panel	NOUN
cjfa-49831	178	17	a	a	DET
cjfa-49831	178	18	:	:	PUNCT
cjfa-49831	178	19	descriptive	descriptive	ADJ
cjfa-49831	178	20	statistics	statistic	NOUN
cjfa-49831	178	21	of	of	ADP
cjfa-49831	178	22	continuous	continuous	ADJ
cjfa-49831	178	23	variables	variable	NOUN
cjfa-49831	178	24	(	(	PUNCT
cjfa-49831	178	25	full	full	ADJ
cjfa-49831	178	26	sample	sample	NOUN
cjfa-49831	178	27	n=60	n=60	NOUN
cjfa-49831	178	28	)	)	PUNCT
cjfa-49831	178	29	variable	variable	ADJ
cjfa-49831	178	30	min	min	PROPN
cjfa-49831	178	31	.	.	PROPN
cjfa-49831	178	32	max	max	PROPN
cjfa-49831	178	33	.	.	PUNCT
cjfa-49831	179	1	mean	mean	VERB
cjfa-49831	179	2	std	std	PROPN
cjfa-49831	179	3	.dev	.dev	NOUN
cjfa-49831	179	4	.	.	PUNCT
cjfa-49831	180	1	da	da	PROPN
cjfa-49831	180	2	-0.3096	-0.3096	PROPN
cjfa-49831	181	1	0.2657	0.2657	NUM
cjfa-49831	181	2	-0.0151	-0.0151	NOUN
cjfa-49831	181	3	0.1008	0.1008	NUM
cjfa-49831	181	4	etr	etr	PROPN
cjfa-49831	181	5	-0.8997	-0.8997	PROPN
cjfa-49831	181	6	1.0948	1.0948	NUM
cjfa-49831	181	7	0.1495	0.1495	NUM
cjfa-49831	181	8	0.2659	0.2659	NUM
cjfa-49831	181	9	size	size	NOUN
cjfa-49831	181	10	16.2561	16.2561	NUM
cjfa-49831	181	11	22.0244	22.0244	NUM
cjfa-49831	181	12	19.0002	19.0002	NUM
cjfa-49831	181	13	1.4497	1.4497	NUM
cjfa-49831	181	14	lev	lev	NOUN
cjfa-49831	181	15	-60.653	-60.653	PROPN
cjfa-49831	181	16	27.2667	27.2667	NUM
cjfa-49831	181	17	-0.1984	-0.1984	PROPN
cjfa-49831	181	18	8.8541	8.8541	NUM
cjfa-49831	181	19	panel	panel	NOUN
cjfa-49831	181	20	b	b	NOUN
cjfa-49831	181	21	:	:	PUNCT
cjfa-49831	181	22	descriptive	descriptive	ADJ
cjfa-49831	181	23	statistics	statistic	NOUN
cjfa-49831	181	24	–	–	PUNCT
cjfa-49831	181	25	dichotomous	dichotomous	ADJ
cjfa-49831	181	26	variables	variable	NOUN
cjfa-49831	181	27	variable	variable	ADJ
cjfa-49831	181	28	frequency	frequency	NOUN
cjfa-49831	181	29	of	of	ADP
cjfa-49831	181	30	1	1	NUM
cjfa-49831	181	31	’s	’s	PART
cjfa-49831	181	32	(	(	PUNCT
cjfa-49831	181	33	yes	yes	NOUN
cjfa-49831	181	34	)	)	PUNCT
cjfa-49831	181	35	frequency	frequency	NOUN
cjfa-49831	181	36	of	of	ADP
cjfa-49831	181	37	0	0	NUM
cjfa-49831	181	38	’s	’s	PART
cjfa-49831	181	39	(	(	PUNCT
cjfa-49831	181	40	no	no	NOUN
cjfa-49831	181	41	)	)	PUNCT
cjfa-49831	181	42	percentage	percentage	NOUN
cjfa-49831	181	43	of	of	ADP
cjfa-49831	181	44	1	1	NUM
cjfa-49831	181	45	’s	’s	PART
cjfa-49831	181	46	(	(	PUNCT
cjfa-49831	181	47	yes	yes	INTJ
cjfa-49831	181	48	)	)	PUNCT
cjfa-49831	181	49	percentage	percentage	NOUN
cjfa-49831	181	50	of	of	ADP
cjfa-49831	181	51	0	0	NUM
cjfa-49831	181	52	’s	’s	PART
cjfa-49831	181	53	(	(	PUNCT
cjfa-49831	181	54	no	no	NOUN
cjfa-49831	181	55	)	)	PUNCT
cjfa-49831	181	56	aud	aud	NOUN
cjfa-49831	181	57	24	24	NUM
cjfa-49831	181	58	36	36	NUM
cjfa-49831	181	59	40	40	NUM
cjfa-49831	181	60	%	%	NOUN
cjfa-49831	181	61	60	60	NUM
cjfa-49831	181	62	%	%	NOUN
cjfa-49831	181	63	s	s	PART
cjfa-49831	181	64	o	o	NOUN
cjfa-49831	181	65	u	u	NOUN
cjfa-49831	181	66	r	r	NOUN
cjfa-49831	181	67	c	c	NOUN
cjfa-49831	181	68	e	e	NOUN
cjfa-49831	181	69	:	:	PUNCT
cjfa-49831	181	70	own	own	ADJ
cjfa-49831	181	71	elaboration	elaboration	NOUN
cjfa-49831	181	72	.	.	PUNCT
cjfa-49831	182	1	multivariate	multivariate	NOUN
cjfa-49831	182	2	resultsmultivariate	resultsmultivariate	ADJ
cjfa-49831	182	3	results	result	NOUN
cjfa-49831	182	4	conducting	conduct	VERB
cjfa-49831	182	5	linear	linear	ADJ
cjfa-49831	182	6	regression	regression	NOUN
cjfa-49831	182	7	analysis	analysis	NOUN
cjfa-49831	182	8	allowed	allow	VERB
cjfa-49831	182	9	us	we	PRON
cjfa-49831	182	10	to	to	PART
cjfa-49831	182	11	estimate	estimate	VERB
cjfa-49831	182	12	the	the	DET
cjfa-49831	182	13	association	association	NOUN
cjfa-49831	182	14	between	between	ADP
cjfa-49831	182	15	earnings	earning	NOUN
cjfa-49831	182	16	management	management	NOUN
cjfa-49831	182	17	and	and	CCONJ
cjfa-49831	182	18	aggressiveness	aggressiveness	NOUN
cjfa-49831	182	19	tax	tax	NOUN
cjfa-49831	182	20	avoidance	avoidance	NOUN
cjfa-49831	182	21	.	.	PUNCT
cjfa-49831	183	1	according	accord	VERB
cjfa-49831	183	2	to	to	ADP
cjfa-49831	183	3	table	table	NOUN
cjfa-49831	183	4	4	4	NUM
cjfa-49831	183	5	,	,	PUNCT
cjfa-49831	183	6	the	the	DET
cjfa-49831	183	7	coefficient	coefficient	NOUN
cjfa-49831	183	8	of	of	ADP
cjfa-49831	183	9	the	the	DET
cjfa-49831	183	10	effective	effective	ADJ
cjfa-49831	183	11	tax	tax	NOUN
cjfa-49831	183	12	rate	rate	NOUN
cjfa-49831	183	13	(	(	PUNCT
cjfa-49831	183	14	etr	etr	PROPN
cjfa-49831	183	15	)	)	PUNCT
cjfa-49831	183	16	of	of	ADP
cjfa-49831	183	17	listed	list	VERB
cjfa-49831	183	18	firms	firm	NOUN
cjfa-49831	183	19	is	be	AUX
cjfa-49831	183	20	positive	positive	ADJ
cjfa-49831	183	21	but	but	CCONJ
cjfa-49831	183	22	the	the	DET
cjfa-49831	183	23	relationship	relationship	NOUN
cjfa-49831	183	24	seems	seem	VERB
cjfa-49831	183	25	insignificant	insignificant	ADJ
cjfa-49831	183	26	,	,	PUNCT
cjfa-49831	183	27	partially	partially	ADV
cjfa-49831	183	28	supporting	support	VERB
cjfa-49831	183	29	our	our	PRON
cjfa-49831	183	30	first	first	ADJ
cjfa-49831	183	31	hypothesis	hypothesis	NOUN
cjfa-49831	183	32	(	(	PUNCT
cjfa-49831	183	33	h1	h1	PROPN
cjfa-49831	183	34	)	)	PUNCT
cjfa-49831	183	35	,	,	PUNCT
cjfa-49831	183	36	this	this	PRON
cjfa-49831	183	37	is	be	AUX
cjfa-49831	183	38	similar	similar	ADJ
cjfa-49831	183	39	to	to	ADP
cjfa-49831	183	40	the	the	DET
cjfa-49831	183	41	results	result	NOUN
cjfa-49831	183	42	of	of	ADP
cjfa-49831	183	43	abubakar	abubakar	PROPN
cjfa-49831	183	44	,	,	PUNCT
cjfa-49831	183	45	mansor	mansor	PROPN
cjfa-49831	183	46	and	and	CCONJ
cjfa-49831	183	47	wan	wan	PROPN
cjfa-49831	183	48	-	-	PROPN
cjfa-49831	183	49	mohamad	mohamad	PROPN
cjfa-49831	183	50	(	(	PUNCT
cjfa-49831	183	51	2021	2021	NUM
cjfa-49831	183	52	)	)	PUNCT
cjfa-49831	183	53	conducting	conduct	VERB
cjfa-49831	183	54	a	a	DET
cjfa-49831	183	55	study	study	NOUN
cjfa-49831	183	56	on	on	ADP
cjfa-49831	183	57	nigerian	nigerian	ADJ
cjfa-49831	183	58	listed	list	VERB
cjfa-49831	183	59	firms	firm	NOUN
cjfa-49831	183	60	.	.	PUNCT
cjfa-49831	184	1	this	this	PRON
cjfa-49831	184	2	means	mean	VERB
cjfa-49831	184	3	that	that	SCONJ
cjfa-49831	184	4	firms	firm	NOUN
cjfa-49831	184	5	with	with	ADP
cjfa-49831	184	6	low	low	ADJ
cjfa-49831	184	7	tax	tax	NOUN
cjfa-49831	184	8	rates	rate	NOUN
cjfa-49831	184	9	often	often	ADV
cjfa-49831	184	10	exhibit	exhibit	VERB
cjfa-49831	184	11	higher	high	ADJ
cjfa-49831	184	12	tax	tax	NOUN
cjfa-49831	184	13	aggressiveness	aggressiveness	NOUN
cjfa-49831	184	14	,	,	PUNCT
cjfa-49831	184	15	which	which	PRON
cjfa-49831	184	16	is	be	AUX
cjfa-49831	184	17	possible	possible	ADJ
cjfa-49831	184	18	through	through	ADP
cjfa-49831	184	19	earnings	earning	NOUN
cjfa-49831	184	20	management	management	NOUN
cjfa-49831	184	21	.	.	PUNCT
cjfa-49831	185	1	for	for	ADP
cjfa-49831	185	2	the	the	DET
cjfa-49831	185	3	firm	firm	ADJ
cjfa-49831	185	4	size	size	NOUN
cjfa-49831	185	5	(	(	PUNCT
cjfa-49831	185	6	size	size	NOUN
cjfa-49831	185	7	)	)	PUNCT
cjfa-49831	185	8	,	,	PUNCT
cjfa-49831	185	9	the	the	DET
cjfa-49831	185	10	coefficient	coefficient	NOUN
cjfa-49831	185	11	is	be	AUX
cjfa-49831	185	12	positive	positive	ADJ
cjfa-49831	185	13	and	and	CCONJ
cjfa-49831	185	14	statistically	statistically	ADV
cjfa-49831	185	15	significant	significant	ADJ
cjfa-49831	185	16	;	;	PUNCT
cjfa-49831	185	17	this	this	PRON
cjfa-49831	185	18	validated	validate	VERB
cjfa-49831	185	19	our	our	PRON
cjfa-49831	185	20	second	second	ADJ
cjfa-49831	185	21	hypothesis	hypothesis	NOUN
cjfa-49831	185	22	(	(	PUNCT
cjfa-49831	185	23	h2	h2	NOUN
cjfa-49831	185	24	)	)	PUNCT
cjfa-49831	185	25	.	.	PUNCT
cjfa-49831	186	1	the	the	DET
cjfa-49831	186	2	result	result	NOUN
cjfa-49831	186	3	supports	support	VERB
cjfa-49831	186	4	previous	previous	ADJ
cjfa-49831	186	5	research	research	NOUN
cjfa-49831	186	6	(	(	PUNCT
cjfa-49831	186	7	saleh	saleh	PROPN
cjfa-49831	186	8	&	&	CCONJ
cjfa-49831	186	9	ahmed	ahmed	PROPN
cjfa-49831	186	10	,	,	PUNCT
cjfa-49831	186	11	2005	2005	NUM
cjfa-49831	186	12	;	;	PUNCT
cjfa-49831	186	13	wang	wang	PROPN
cjfa-49831	186	14	,	,	PUNCT
cjfa-49831	186	15	2014	2014	NUM
cjfa-49831	186	16	)	)	PUNCT
cjfa-49831	186	17	,	,	PUNCT
cjfa-49831	186	18	and	and	CCONJ
cjfa-49831	186	19	shows	show	VERB
cjfa-49831	186	20	that	that	SCONJ
cjfa-49831	186	21	larger	large	ADJ
cjfa-49831	186	22	firms	firm	NOUN
cjfa-49831	186	23	tend	tend	VERB
cjfa-49831	186	24	to	to	PART
cjfa-49831	186	25	have	have	VERB
cjfa-49831	186	26	higher	high	ADJ
cjfa-49831	186	27	accruals	accrual	NOUN
cjfa-49831	186	28	.	.	PUNCT
cjfa-49831	187	1	we	we	PRON
cjfa-49831	187	2	also	also	ADV
cjfa-49831	187	3	report	report	VERB
cjfa-49831	187	4	a	a	DET
cjfa-49831	187	5	positive	positive	ADJ
cjfa-49831	187	6	coefficient	coefficient	NOUN
cjfa-49831	187	7	for	for	ADP
cjfa-49831	187	8	financial	financial	ADJ
cjfa-49831	187	9	leverage	leverage	NOUN
cjfa-49831	187	10	but	but	CCONJ
cjfa-49831	187	11	not	not	PART
cjfa-49831	187	12	significant	significant	ADJ
cjfa-49831	187	13	,	,	PUNCT
cjfa-49831	187	14	partially	partially	ADV
cjfa-49831	187	15	supporting	support	VERB
cjfa-49831	187	16	hypothesis	hypothesis	NOUN
cjfa-49831	187	17	3	3	NUM
cjfa-49831	187	18	.	.	PUNCT
cjfa-49831	188	1	this	this	DET
cjfa-49831	188	2	result	result	NOUN
cjfa-49831	188	3	is	be	AUX
cjfa-49831	188	4	consistent	consistent	ADJ
cjfa-49831	188	5	with	with	ADP
cjfa-49831	188	6	bassiouny	bassiouny	PROPN
cjfa-49831	188	7	,	,	PUNCT
cjfa-49831	188	8	soliman	soliman	NOUN
cjfa-49831	188	9	and	and	CCONJ
cjfa-49831	188	10	ragab	ragab	PROPN
cjfa-49831	188	11	(	(	PUNCT
cjfa-49831	188	12	2016	2016	NUM
cjfa-49831	188	13	)	)	PUNCT
cjfa-49831	188	14	who	who	PRON
cjfa-49831	188	15	found	find	VERB
cjfa-49831	188	16	that	that	SCONJ
cjfa-49831	188	17	discretionary	discretionary	ADJ
cjfa-49831	188	18	accruals	accrual	NOUN
cjfa-49831	188	19	are	be	AUX
cjfa-49831	188	20	positively	positively	ADV
cjfa-49831	188	21	related	relate	VERB
cjfa-49831	188	22	to	to	ADP
cjfa-49831	188	23	financial	financial	ADJ
cjfa-49831	188	24	leverage	leverage	NOUN
cjfa-49831	188	25	for	for	ADP
cjfa-49831	188	26	egyptian	egyptian	ADJ
cjfa-49831	188	27	firms	firm	NOUN
cjfa-49831	188	28	.	.	PUNCT
cjfa-49831	189	1	the	the	DET
cjfa-49831	189	2	analysis	analysis	NOUN
cjfa-49831	189	3	results	result	NOUN
cjfa-49831	189	4	show	show	VERB
cjfa-49831	189	5	that	that	SCONJ
cjfa-49831	189	6	the	the	DET
cjfa-49831	189	7	coefficient	coefficient	NOUN
cjfa-49831	189	8	corresponding	correspond	VERB
cjfa-49831	189	9	to	to	ADP
cjfa-49831	189	10	the	the	DET
cjfa-49831	189	11	audit	audit	NOUN
cjfa-49831	189	12	quality	quality	NOUN
cjfa-49831	189	13	variable	variable	NOUN
cjfa-49831	189	14	(	(	PUNCT
cjfa-49831	189	15	big4	big4	PROPN
cjfa-49831	189	16	)	)	PUNCT
cjfa-49831	189	17	is	be	AUX
cjfa-49831	189	18	negative	negative	ADJ
cjfa-49831	189	19	;	;	PUNCT
cjfa-49831	189	20	however	however	ADV
cjfa-49831	189	21	,	,	PUNCT
cjfa-49831	189	22	it	it	PRON
cjfa-49831	189	23	is	be	AUX
cjfa-49831	189	24	statistically	statistically	ADV
cjfa-49831	189	25	insignificant	insignificant	ADJ
cjfa-49831	189	26	,	,	PUNCT
cjfa-49831	189	27	partially	partially	ADV
cjfa-49831	189	28	supporting	support	VERB
cjfa-49831	189	29	hypothesis	hypothesis	NOUN
cjfa-49831	189	30	4	4	NUM
cjfa-49831	189	31	the	the	DET
cjfa-49831	189	32	results	result	NOUN
cjfa-49831	189	33	are	be	AUX
cjfa-49831	189	34	in	in	ADP
cjfa-49831	189	35	line	line	NOUN
cjfa-49831	189	36	with	with	ADP
cjfa-49831	189	37	the	the	DET
cjfa-49831	189	38	findings	finding	NOUN
cjfa-49831	189	39	of	of	ADP
cjfa-49831	189	40	amira	amira	PROPN
cjfa-49831	189	41	ben	ben	PROPN
cjfa-49831	189	42	hassoun	hassoun	PROPN
cjfa-49831	189	43	,	,	PUNCT
cjfa-49831	189	44	manel	manel	NOUN
cjfa-49831	189	45	hadrich2020	hadrich2020	PART
cjfa-49831	189	46	bassiouny	bassiouny	PROPN
cjfa-49831	189	47	et	et	PROPN
cjfa-49831	189	48	al	al	PROPN
cjfa-49831	189	49	.	.	PUNCT
cjfa-49831	190	1	(	(	PUNCT
cjfa-49831	190	2	2016	2016	NUM
cjfa-49831	190	3	)	)	PUNCT
cjfa-49831	190	4	,	,	PUNCT
cjfa-49831	190	5	gerayli	gerayli	NOUN
cjfa-49831	190	6	,	,	PUNCT
cjfa-49831	190	7	yanesari	yanesari	NOUN
cjfa-49831	190	8	and	and	CCONJ
cjfa-49831	190	9	ma’atoofi	ma’atoofi	NOUN
cjfa-49831	190	10	(	(	PUNCT
cjfa-49831	190	11	2011	2011	NUM
cjfa-49831	190	12	)	)	PUNCT
cjfa-49831	190	13	and	and	CCONJ
cjfa-49831	190	14	chan	chan	PROPN
cjfa-49831	190	15	,	,	PUNCT
cjfa-49831	190	16	luo	luo	PROPN
cjfa-49831	190	17	and	and	CCONJ
cjfa-49831	190	18	phyllis	phyllis	PROPN
cjfa-49831	190	19	(	(	PUNCT
cjfa-49831	190	20	2015	2015	NUM
cjfa-49831	190	21	)	)	PUNCT
cjfa-49831	190	22	,	,	PUNCT
cjfa-49831	190	23	who	who	PRON
cjfa-49831	190	24	found	find	VERB
cjfa-49831	190	25	that	that	SCONJ
cjfa-49831	190	26	auditor	auditor	NOUN
cjfa-49831	190	27	quality	quality	NOUN
cjfa-49831	190	28	is	be	AUX
cjfa-49831	190	29	negatively	negatively	ADV
cjfa-49831	190	30	associated	associate	VERB
cjfa-49831	190	31	with	with	ADP
cjfa-49831	190	32	the	the	DET
cjfa-49831	190	33	earnings	earning	NOUN
cjfa-49831	190	34	management	management	NOUN
cjfa-49831	190	35	.	.	PUNCT
cjfa-49831	191	1	according	accord	VERB
cjfa-49831	191	2	to	to	ADP
cjfa-49831	191	3	this	this	DET
cjfa-49831	191	4	finding	finding	NOUN
cjfa-49831	191	5	,	,	PUNCT
cjfa-49831	191	6	firms	firm	NOUN
cjfa-49831	191	7	who	who	PRON
cjfa-49831	191	8	engage	engage	VERB
cjfa-49831	191	9	big4	big4	NOUN
cjfa-49831	191	10	auditor	auditor	NOUN
cjfa-49831	191	11	have	have	VERB
cjfa-49831	191	12	lower	low	ADJ
cjfa-49831	191	13	discretionary	discretionary	ADJ
cjfa-49831	191	14	accruals	accrual	NOUN
cjfa-49831	191	15	as	as	ADP
cjfa-49831	191	16	compared	compare	VERB
cjfa-49831	191	17	to	to	ADP
cjfa-49831	191	18	firms	firm	NOUN
cjfa-49831	191	19	that	that	PRON
cjfa-49831	191	20	hire	hire	VERB
cjfa-49831	191	21	nonbig	nonbig	NOUN
cjfa-49831	191	22	4	4	NUM
cjfa-49831	191	23	audit	audit	NOUN
cjfa-49831	191	24	firms	firm	NOUN
cjfa-49831	191	25	.	.	PUNCT
cjfa-49831	192	1	table	table	NOUN
cjfa-49831	192	2	4	4	NUM
cjfa-49831	192	3	.	.	PUNCT
cjfa-49831	192	4	tax	tax	NOUN
cjfa-49831	192	5	aggressiveness	aggressiveness	NOUN
cjfa-49831	192	6	and	and	CCONJ
cjfa-49831	192	7	earnings	earning	NOUN
cjfa-49831	192	8	management	management	NOUN
cjfa-49831	192	9	variables	variable	NOUN
cjfa-49831	192	10	predicted	predict	VERB
cjfa-49831	192	11	sign	sign	VERB
cjfa-49831	192	12	ad	ad	NOUN
cjfa-49831	192	13	etr	etr	PROPN
cjfa-49831	192	14	+	+	CCONJ
cjfa-49831	192	15	0.0394	0.0394	NUM
cjfa-49831	192	16	(	(	PUNCT
cjfa-49831	192	17	0.75	0.75	NUM
cjfa-49831	192	18	)	)	PUNCT
cjfa-49831	192	19	size	size	NOUN
cjfa-49831	192	20	+	+	X
cjfa-49831	192	21	0.0163	0.0163	NUM
cjfa-49831	192	22	*	*	PUNCT
cjfa-49831	192	23	(	(	PUNCT
cjfa-49831	192	24	1.76	1.76	NUM
cjfa-49831	192	25	)	)	PUNCT
cjfa-49831	192	26	lev	lev	NOUN
cjfa-49831	192	27	+	+	CCONJ
cjfa-49831	192	28	0.0007	0.0007	NUM
cjfa-49831	192	29	(	(	PUNCT
cjfa-49831	192	30	0.49	0.49	NUM
cjfa-49831	192	31	)	)	PUNCT
cjfa-49831	192	32	aud	aud	PROPN
cjfa-49831	192	33	-0.0324	-0.0324	PROPN
cjfa-49831	192	34	(	(	PUNCT
cjfa-49831	192	35	-1.15	-1.15	NOUN
cjfa-49831	192	36	)	)	PUNCT
cjfa-49831	192	37	constant	constant	ADJ
cjfa-49831	192	38	-0.3183	-0.3183	NOUN
cjfa-49831	192	39	*	*	PUNCT
cjfa-49831	192	40	(	(	PUNCT
cjfa-49831	192	41	-1.82	-1.82	NOUN
cjfa-49831	192	42	)	)	PUNCT
cjfa-49831	192	43	r²	r²	VERB
cjfa-49831	192	44	0.07	0.07	NUM
cjfa-49831	192	45	observations	observation	NOUN
cjfa-49831	192	46	60	60	NUM
cjfa-49831	192	47	*	*	PUNCT
cjfa-49831	192	48	significant	significant	ADJ
cjfa-49831	192	49	at	at	ADP
cjfa-49831	192	50	the	the	DET
cjfa-49831	192	51	0.1	0.1	NUM
cjfa-49831	192	52	level	level	NOUN
cjfa-49831	192	53	.	.	PUNCT
cjfa-49831	193	1	*	*	PUNCT
cjfa-49831	193	2	*	*	PUNCT
cjfa-49831	193	3	significant	significant	ADJ
cjfa-49831	193	4	at	at	ADP
cjfa-49831	193	5	the	the	DET
cjfa-49831	193	6	0.05	0.05	NUM
cjfa-49831	193	7	level	level	NOUN
cjfa-49831	193	8	.	.	PUNCT
cjfa-49831	194	1	*	*	PUNCT
cjfa-49831	195	1	*	*	PUNCT
cjfa-49831	195	2	*	*	PUNCT
cjfa-49831	195	3	significant	significant	ADJ
cjfa-49831	195	4	at	at	ADP
cjfa-49831	195	5	the	the	DET
cjfa-49831	195	6	0.01	0.01	NUM
cjfa-49831	195	7	level	level	NOUN
cjfa-49831	195	8	.	.	PUNCT
cjfa-49831	196	1	note	note	NOUN
cjfa-49831	196	2	:	:	PUNCT
cjfa-49831	196	3	t	t	PROPN
cjfa-49831	196	4	statistics	statistic	NOUN
cjfa-49831	196	5	in	in	ADP
cjfa-49831	196	6	parentheses	parenthesis	NOUN
cjfa-49831	196	7	s	s	PART
cjfa-49831	196	8	o	o	NOUN
cjfa-49831	196	9	u	u	NOUN
cjfa-49831	196	10	r	r	NOUN
cjfa-49831	196	11	c	c	NOUN
cjfa-49831	196	12	e	e	NOUN
cjfa-49831	196	13	:	:	PUNCT
cjfa-49831	196	14	own	own	ADJ
cjfa-49831	196	15	elaboration	elaboration	NOUN
cjfa-49831	196	16	.	.	PUNCT
cjfa-49831	196	17	 	 	SPACE
cjfa-49831	197	1	conclusion	conclusion	NOUN
cjfa-49831	197	2	 	 	SPACE
cjfa-49831	197	3	conclusion	conclusion	NOUN
cjfa-49831	197	4	this	this	DET
cjfa-49831	197	5	paper	paper	NOUN
cjfa-49831	197	6	attempted	attempt	VERB
cjfa-49831	197	7	to	to	PART
cjfa-49831	197	8	analyze	analyze	VERB
cjfa-49831	197	9	the	the	DET
cjfa-49831	197	10	impact	impact	NOUN
cjfa-49831	197	11	of	of	ADP
cjfa-49831	197	12	aggressiveness	aggressiveness	NOUN
cjfa-49831	197	13	tax	tax	NOUN
cjfa-49831	197	14	avoidance	avoidance	NOUN
cjfa-49831	197	15	on	on	ADP
cjfa-49831	197	16	earnings	earning	NOUN
cjfa-49831	197	17	management	management	NOUN
cjfa-49831	197	18	in	in	ADP
cjfa-49831	197	19	the	the	DET
cjfa-49831	197	20	tunisian	tunisian	ADJ
cjfa-49831	197	21	context	context	NOUN
cjfa-49831	197	22	.	.	PUNCT
cjfa-49831	198	1	specifically	specifically	ADV
cjfa-49831	198	2	,	,	PUNCT
cjfa-49831	198	3	we	we	PRON
cjfa-49831	198	4	underlined	underline	VERB
cjfa-49831	198	5	the	the	DET
cjfa-49831	198	6	factors	factor	NOUN
cjfa-49831	198	7	,	,	PUNCT
cjfa-49831	198	8	which	which	PRON
cjfa-49831	198	9	could	could	AUX
cjfa-49831	198	10	be	be	AUX
cjfa-49831	198	11	related	relate	VERB
cjfa-49831	198	12	intimately	intimately	ADV
cjfa-49831	198	13	to	to	ADP
cjfa-49831	198	14	aggressiveness	aggressiveness	NOUN
cjfa-49831	198	15	tax	tax	NOUN
cjfa-49831	198	16	avoidance	avoidance	NOUN
cjfa-49831	198	17	and	and	CCONJ
cjfa-49831	198	18	affected	affect	VERB
cjfa-49831	198	19	earnings	earning	NOUN
cjfa-49831	198	20	management	management	NOUN
cjfa-49831	198	21	.	.	PUNCT
cjfa-49831	199	1	we	we	PRON
cjfa-49831	199	2	stressed	stress	VERB
cjfa-49831	199	3	the	the	DET
cjfa-49831	199	4	firm	firm	ADJ
cjfa-49831	199	5	size	size	NOUN
cjfa-49831	199	6	,	,	PUNCT
cjfa-49831	199	7	financial	financial	ADJ
cjfa-49831	199	8	leverage	leverage	NOUN
cjfa-49831	199	9	and	and	CCONJ
cjfa-49831	199	10	audit	audit	NOUN
cjfa-49831	199	11	quality	quality	NOUN
cjfa-49831	199	12	.	.	PUNCT
cjfa-49831	200	1	to	to	PART
cjfa-49831	200	2	do	do	VERB
cjfa-49831	200	3	so	so	ADV
cjfa-49831	200	4	,	,	PUNCT
cjfa-49831	200	5	we	we	PRON
cjfa-49831	200	6	used	use	VERB
cjfa-49831	200	7	a	a	DET
cjfa-49831	200	8	sample	sample	NOUN
cjfa-49831	200	9	of	of	ADP
cjfa-49831	200	10	tunisian	tunisian	ADJ
cjfa-49831	200	11	listed	list	VERB
cjfa-49831	200	12	firms	firm	NOUN
cjfa-49831	200	13	over	over	ADP
cjfa-49831	200	14	the	the	DET
cjfa-49831	200	15	20172019	20172019	NUM
cjfa-49831	200	16	periods	period	NOUN
cjfa-49831	200	17	.	.	PUNCT
cjfa-49831	201	1	based	base	VERB
cjfa-49831	201	2	on	on	ADP
cjfa-49831	201	3	linear	linear	ADJ
cjfa-49831	201	4	regression	regression	NOUN
cjfa-49831	201	5	analysis	analysis	NOUN
cjfa-49831	201	6	,	,	PUNCT
cjfa-49831	201	7	the	the	DET
cjfa-49831	201	8	most	most	ADV
cjfa-49831	201	9	significant	significant	ADJ
cjfa-49831	201	10	finding	finding	NOUN
cjfa-49831	201	11	of	of	ADP
cjfa-49831	201	12	this	this	DET
cjfa-49831	201	13	research	research	NOUN
cjfa-49831	201	14	is	be	AUX
cjfa-49831	201	15	that	that	SCONJ
cjfa-49831	201	16	larger	large	ADJ
cjfa-49831	201	17	firms	firm	NOUN
cjfa-49831	201	18	tend	tend	VERB
cjfa-49831	201	19	to	to	PART
cjfa-49831	201	20	have	have	VERB
cjfa-49831	201	21	large	large	ADJ
cjfa-49831	201	22	value	value	NOUN
cjfa-49831	201	23	of	of	ADP
cjfa-49831	201	24	accruals	accrual	NOUN
cjfa-49831	201	25	.	.	PUNCT
cjfa-49831	202	1	consistent	consistent	ADJ
cjfa-49831	202	2	with	with	ADP
cjfa-49831	202	3	the	the	DET
cjfa-49831	202	4	findings	finding	NOUN
cjfa-49831	202	5	of	of	ADP
cjfa-49831	202	6	saleh	saleh	PROPN
cjfa-49831	202	7	and	and	CCONJ
cjfa-49831	202	8	ahmed	ahmed	PROPN
cjfa-49831	202	9	(	(	PUNCT
cjfa-49831	202	10	2005	2005	NUM
cjfa-49831	202	11	)	)	PUNCT
cjfa-49831	202	12	and	and	CCONJ
cjfa-49831	202	13	wang	wang	PROPN
cjfa-49831	202	14	(	(	PUNCT
cjfa-49831	202	15	2014	2014	NUM
cjfa-49831	202	16	)	)	PUNCT
cjfa-49831	202	17	,	,	PUNCT
cjfa-49831	202	18	the	the	DET
cjfa-49831	202	19	coefficient	coefficient	NOUN
cjfa-49831	202	20	cor	cor	PROPN
cjfa-49831	202	21	does	do	AUX
cjfa-49831	202	22	tax	tax	NOUN
cjfa-49831	202	23	aggressiveness	aggressiveness	NOUN
cjfa-49831	202	24	lead	lead	VERB
cjfa-49831	202	25	to	to	ADP
cjfa-49831	202	26	more	more	ADJ
cjfa-49831	202	27	earnings	earning	NOUN
cjfa-49831	202	28	management	management	NOUN
cjfa-49831	202	29	…	…	PUNCT
cjfa-49831	202	30	2121	2121	NUM
cjfa-49831	202	31	responding	respond	VERB
cjfa-49831	202	32	to	to	ADP
cjfa-49831	202	33	firm	firm	ADJ
cjfa-49831	202	34	size	size	NOUN
cjfa-49831	202	35	variable	variable	NOUN
cjfa-49831	202	36	is	be	AUX
cjfa-49831	202	37	positive	positive	ADJ
cjfa-49831	202	38	,	,	PUNCT
cjfa-49831	202	39	implying	imply	VERB
cjfa-49831	202	40	that	that	SCONJ
cjfa-49831	202	41	discretionary	discretionary	ADJ
cjfa-49831	202	42	accruals	accrual	NOUN
cjfa-49831	202	43	are	be	AUX
cjfa-49831	202	44	positively	positively	ADV
cjfa-49831	202	45	related	relate	VERB
cjfa-49831	202	46	to	to	ADP
cjfa-49831	202	47	the	the	DET
cjfa-49831	202	48	firm	firm	ADJ
cjfa-49831	202	49	size	size	NOUN
cjfa-49831	202	50	.	.	PUNCT
cjfa-49831	203	1	in	in	ADP
cjfa-49831	203	2	contrast	contrast	NOUN
cjfa-49831	203	3	,	,	PUNCT
cjfa-49831	203	4	the	the	DET
cjfa-49831	203	5	result	result	NOUN
cjfa-49831	203	6	indicates	indicate	VERB
cjfa-49831	203	7	that	that	SCONJ
cjfa-49831	203	8	tax	tax	NOUN
cjfa-49831	203	9	aggressiveness	aggressiveness	NOUN
cjfa-49831	203	10	,	,	PUNCT
cjfa-49831	203	11	inconsistent	inconsistent	ADJ
cjfa-49831	203	12	with	with	ADP
cjfa-49831	203	13	our	our	PRON
cjfa-49831	203	14	expectations	expectation	NOUN
cjfa-49831	203	15	,	,	PUNCT
cjfa-49831	203	16	has	have	VERB
cjfa-49831	203	17	a	a	DET
cjfa-49831	203	18	positive	positive	ADJ
cjfa-49831	203	19	impact	impact	NOUN
cjfa-49831	203	20	on	on	ADP
cjfa-49831	203	21	earnings	earning	NOUN
cjfa-49831	203	22	management	management	NOUN
cjfa-49831	203	23	.	.	PUNCT
cjfa-49831	204	1	an	an	DET
cjfa-49831	204	2	alternative	alternative	ADJ
cjfa-49831	204	3	explanation	explanation	NOUN
cjfa-49831	204	4	for	for	ADP
cjfa-49831	204	5	this	this	DET
cjfa-49831	204	6	finding	finding	NOUN
cjfa-49831	204	7	is	be	AUX
cjfa-49831	204	8	that	that	SCONJ
cjfa-49831	204	9	firms	firm	NOUN
cjfa-49831	204	10	with	with	ADP
cjfa-49831	204	11	low	low	ADJ
cjfa-49831	204	12	tax	tax	NOUN
cjfa-49831	204	13	rates	rate	NOUN
cjfa-49831	204	14	are	be	AUX
cjfa-49831	204	15	an	an	DET
cjfa-49831	204	16	indication	indication	NOUN
cjfa-49831	204	17	of	of	ADP
cjfa-49831	204	18	high	high	ADJ
cjfa-49831	204	19	tax	tax	NOUN
cjfa-49831	204	20	aggressiveness	aggressiveness	NOUN
cjfa-49831	204	21	,	,	PUNCT
cjfa-49831	204	22	which	which	PRON
cjfa-49831	204	23	is	be	AUX
cjfa-49831	204	24	possible	possible	ADJ
cjfa-49831	204	25	through	through	ADP
cjfa-49831	204	26	earnings	earning	NOUN
cjfa-49831	204	27	management	management	NOUN
cjfa-49831	204	28	.	.	PUNCT
cjfa-49831	205	1	the	the	DET
cjfa-49831	205	2	findings	finding	NOUN
cjfa-49831	205	3	show	show	VERB
cjfa-49831	205	4	that	that	SCONJ
cjfa-49831	205	5	some	some	DET
cjfa-49831	205	6	control	control	NOUN
cjfa-49831	205	7	variables	variable	NOUN
cjfa-49831	205	8	such	such	ADJ
cjfa-49831	205	9	as	as	ADP
cjfa-49831	205	10	the	the	DET
cjfa-49831	205	11	financial	financial	ADJ
cjfa-49831	205	12	debt	debt	NOUN
cjfa-49831	205	13	and	and	CCONJ
cjfa-49831	205	14	the	the	DET
cjfa-49831	205	15	audit	audit	NOUN
cjfa-49831	205	16	quality	quality	NOUN
cjfa-49831	205	17	are	be	AUX
cjfa-49831	205	18	inefficient	inefficient	ADJ
cjfa-49831	205	19	in	in	ADP
cjfa-49831	205	20	the	the	DET
cjfa-49831	205	21	studies	study	NOUN
cjfa-49831	205	22	context	context	VERB
cjfa-49831	205	23	.	.	PUNCT
cjfa-49831	206	1	however	however	ADV
cjfa-49831	206	2	,	,	PUNCT
cjfa-49831	206	3	some	some	DET
cjfa-49831	206	4	limitations	limitation	NOUN
cjfa-49831	206	5	are	be	AUX
cjfa-49831	206	6	highlighted	highlight	VERB
cjfa-49831	206	7	in	in	ADP
cjfa-49831	206	8	this	this	DET
cjfa-49831	206	9	study	study	NOUN
cjfa-49831	206	10	.	.	PUNCT
cjfa-49831	207	1	first	first	ADV
cjfa-49831	207	2	,	,	PUNCT
cjfa-49831	207	3	the	the	DET
cjfa-49831	207	4	sample	sample	NOUN
cjfa-49831	207	5	population	population	NOUN
cjfa-49831	207	6	is	be	AUX
cjfa-49831	207	7	rather	rather	ADV
cjfa-49831	207	8	small	small	ADJ
cjfa-49831	207	9	,	,	PUNCT
cjfa-49831	207	10	only	only	ADV
cjfa-49831	207	11	20	20	NUM
cjfa-49831	207	12	firms	firm	NOUN
cjfa-49831	207	13	having	having	AUX
cjfa-49831	207	14	been	be	AUX
cjfa-49831	207	15	investigated	investigate	VERB
cjfa-49831	207	16	.	.	PUNCT
cjfa-49831	208	1	it	it	PRON
cjfa-49831	208	2	may	may	AUX
cjfa-49831	208	3	not	not	PART
cjfa-49831	208	4	be	be	AUX
cjfa-49831	208	5	representative	representative	ADJ
cjfa-49831	208	6	of	of	ADP
cjfa-49831	208	7	the	the	DET
cjfa-49831	208	8	population	population	NOUN
cjfa-49831	208	9	of	of	ADP
cjfa-49831	208	10	tunisian	tunisian	ADJ
cjfa-49831	208	11	firms	firm	NOUN
cjfa-49831	208	12	.	.	PUNCT
cjfa-49831	209	1	to	to	PART
cjfa-49831	209	2	increase	increase	VERB
cjfa-49831	209	3	the	the	DET
cjfa-49831	209	4	study	study	NOUN
cjfa-49831	209	5	’s	’s	PART
cjfa-49831	209	6	generalizability	generalizability	NOUN
cjfa-49831	209	7	and	and	CCONJ
cjfa-49831	209	8	robustness	robustness	NOUN
cjfa-49831	209	9	,	,	PUNCT
cjfa-49831	209	10	future	future	ADJ
cjfa-49831	209	11	research	research	NOUN
cjfa-49831	209	12	could	could	AUX
cjfa-49831	209	13	extend	extend	VERB
cjfa-49831	209	14	the	the	DET
cjfa-49831	209	15	sample	sample	NOUN
cjfa-49831	209	16	by	by	ADP
cjfa-49831	209	17	taking	take	VERB
cjfa-49831	209	18	into	into	ADP
cjfa-49831	209	19	account	account	NOUN
cjfa-49831	209	20	all	all	DET
cjfa-49831	209	21	the	the	DET
cjfa-49831	209	22	tunisian	tunisian	ADJ
cjfa-49831	209	23	firms	firm	NOUN
cjfa-49831	209	24	-	-	PUNCT
cjfa-49831	209	25	listed	list	VERB
cjfa-49831	209	26	and	and	CCONJ
cjfa-49831	209	27	unlisted	unlisted	ADJ
cjfa-49831	209	28	firms	firm	NOUN
cjfa-49831	209	29	.	.	PUNCT
cjfa-49831	210	1	second	second	ADJ
cjfa-49831	210	2	,	,	PUNCT
cjfa-49831	210	3	in	in	ADP
cjfa-49831	210	4	this	this	DET
cjfa-49831	210	5	study	study	NOUN
cjfa-49831	210	6	the	the	DET
cjfa-49831	210	7	researchers	researcher	NOUN
cjfa-49831	210	8	only	only	ADV
cjfa-49831	210	9	included	include	VERB
cjfa-49831	210	10	executive	executive	ADJ
cjfa-49831	210	11	characteristics	characteristic	NOUN
cjfa-49831	210	12	(	(	PUNCT
cjfa-49831	210	13	firm	firm	ADJ
cjfa-49831	210	14	size	size	NOUN
cjfa-49831	210	15	,	,	PUNCT
cjfa-49831	210	16	leverage	leverage	NOUN
cjfa-49831	210	17	)	)	PUNCT
cjfa-49831	210	18	and	and	CCONJ
cjfa-49831	210	19	an	an	DET
cjfa-49831	210	20	external	external	ADJ
cjfa-49831	210	21	corporate	corporate	ADJ
cjfa-49831	210	22	governance	governance	NOUN
cjfa-49831	210	23	mechanism	mechanism	NOUN
cjfa-49831	210	24	(	(	PUNCT
cjfa-49831	210	25	audit	audit	NOUN
cjfa-49831	210	26	quality	quality	NOUN
cjfa-49831	210	27	)	)	PUNCT
cjfa-49831	210	28	as	as	ADP
cjfa-49831	210	29	control	control	NOUN
cjfa-49831	210	30	variables	variable	NOUN
cjfa-49831	210	31	.	.	PUNCT
cjfa-49831	211	1	future	future	ADJ
cjfa-49831	211	2	research	research	NOUN
cjfa-49831	211	3	is	be	AUX
cjfa-49831	211	4	suggested	suggest	VERB
cjfa-49831	211	5	to	to	PART
cjfa-49831	211	6	include	include	VERB
cjfa-49831	211	7	more	more	ADJ
cjfa-49831	211	8	control	control	NOUN
cjfa-49831	211	9	variables	variable	NOUN
cjfa-49831	211	10	(	(	PUNCT
cjfa-49831	211	11	such	such	ADJ
cjfa-49831	211	12	as	as	ADP
cjfa-49831	211	13	internal	internal	ADJ
cjfa-49831	211	14	corporate	corporate	ADJ
cjfa-49831	211	15	governance	governance	NOUN
cjfa-49831	211	16	mechanisms	mechanism	NOUN
cjfa-49831	211	17	,	,	PUNCT
cjfa-49831	211	18	e.g.	e.g.	ADV
cjfa-49831	211	19	ownership	ownership	NOUN
cjfa-49831	211	20	structure	structure	NOUN
cjfa-49831	211	21	,	,	PUNCT
cjfa-49831	211	22	board	board	NOUN
cjfa-49831	211	23	directors	director	NOUN
cjfa-49831	211	24	)	)	PUNCT
cjfa-49831	211	25	in	in	ADP
cjfa-49831	211	26	the	the	DET
cjfa-49831	211	27	analysis	analysis	NOUN
cjfa-49831	211	28	that	that	PRON
cjfa-49831	211	29	could	could	AUX
cjfa-49831	211	30	likely	likely	ADV
cjfa-49831	211	31	product	product	VERB
cjfa-49831	211	32	other	other	ADJ
cjfa-49831	211	33	interesting	interesting	ADJ
cjfa-49831	211	34	results	result	NOUN
cjfa-49831	211	35	.	.	PUNCT
cjfa-49831	212	1	finally	finally	ADV
cjfa-49831	212	2	,	,	PUNCT
cjfa-49831	212	3	in	in	ADP
cjfa-49831	212	4	this	this	DET
cjfa-49831	212	5	study	study	NOUN
cjfa-49831	212	6	the	the	DET
cjfa-49831	212	7	proxy	proxy	NOUN
cjfa-49831	212	8	used	use	VERB
cjfa-49831	212	9	is	be	AUX
cjfa-49831	212	10	the	the	DET
cjfa-49831	212	11	effective	effective	ADJ
cjfa-49831	212	12	tax	tax	NOUN
cjfa-49831	212	13	rate	rate	NOUN
cjfa-49831	212	14	(	(	PUNCT
cjfa-49831	212	15	etr	etr	PROPN
cjfa-49831	212	16	)	)	PUNCT
cjfa-49831	212	17	.	.	PUNCT
cjfa-49831	213	1	future	future	ADJ
cjfa-49831	213	2	research	research	NOUN
cjfa-49831	213	3	could	could	AUX
cjfa-49831	213	4	examine	examine	VERB
cjfa-49831	213	5	the	the	DET
cjfa-49831	213	6	impact	impact	NOUN
cjfa-49831	213	7	of	of	ADP
cjfa-49831	213	8	tax	tax	NOUN
cjfa-49831	213	9	aggressiveness	aggressiveness	NOUN
cjfa-49831	213	10	on	on	ADP
cjfa-49831	213	11	earnings	earning	NOUN
cjfa-49831	213	12	management	management	NOUN
cjfa-49831	213	13	by	by	ADP
cjfa-49831	213	14	using	use	VERB
cjfa-49831	213	15	more	more	ADJ
cjfa-49831	213	16	proxy	proxy	NOUN
cjfa-49831	213	17	such	such	ADJ
cjfa-49831	213	18	as	as	ADP
cjfa-49831	213	19	book	book	NOUN
cjfa-49831	213	20	-	-	PUNCT
cjfa-49831	213	21	tax	tax	NOUN
cjfa-49831	213	22	differences	difference	NOUN
cjfa-49831	213	23	(	(	PUNCT
cjfa-49831	213	24	btd	btd	PROPN
cjfa-49831	213	25	)	)	PUNCT
cjfa-49831	213	26	.	.	PUNCT
cjfa-49831	213	27	 	 	SPACE
cjfa-49831	214	1	references	reference	NOUN
cjfa-49831	214	2	 	 	SPACE
cjfa-49831	214	3	references	reference	NOUN
cjfa-49831	214	4	abbadi	abbadi	NOUN
cjfa-49831	214	5	,	,	PUNCT
cjfa-49831	214	6	s.s	s.s	PROPN
cjfa-49831	214	7	.	.	PROPN
cjfa-49831	214	8	,	,	PUNCT
cjfa-49831	214	9	hijazi	hijazi	PROPN
cjfa-49831	214	10	,	,	PUNCT
cjfa-49831	214	11	q.f	q.f	PROPN
cjfa-49831	214	12	.	.	PROPN
cjfa-49831	214	13	,	,	PUNCT
cjfa-49831	214	14	&	&	CCONJ
cjfa-49831	214	15	al	al	PROPN
cjfa-49831	214	16	-	-	PUNCT
cjfa-49831	214	17	rahahleh	rahahleh	PROPN
cjfa-49831	214	18	,	,	PUNCT
cjfa-49831	214	19	a.s	a.s	PROPN
cjfa-49831	214	20	.	.	PROPN
cjfa-49831	214	21	(	(	PUNCT
cjfa-49831	214	22	2016	2016	NUM
cjfa-49831	214	23	)	)	PUNCT
cjfa-49831	214	24	.	.	PUNCT
cjfa-49831	215	1	corporate	corporate	ADJ
cjfa-49831	215	2	governance	governance	NOUN
cjfa-49831	215	3	quality	quality	NOUN
cjfa-49831	215	4	and	and	CCONJ
cjfa-49831	215	5	earnings	earning	NOUN
cjfa-49831	215	6	management	management	NOUN
cjfa-49831	215	7	:	:	PUNCT
cjfa-49831	215	8	evidence	evidence	NOUN
cjfa-49831	215	9	from	from	ADP
cjfa-49831	215	10	jordan	jordan	PROPN
cjfa-49831	215	11	.	.	PUNCT
cjfa-49831	216	1	australasian	australasian	ADJ
cjfa-49831	216	2	accounting	accounting	NOUN
cjfa-49831	216	3	,	,	PUNCT
cjfa-49831	216	4	business	business	NOUN
cjfa-49831	216	5	and	and	CCONJ
cjfa-49831	216	6	finance	finance	NOUN
cjfa-49831	216	7	journal	journal	NOUN
cjfa-49831	216	8	,	,	PUNCT
cjfa-49831	216	9	10(2	10(2	NUM
cjfa-49831	216	10	)	)	PUNCT
cjfa-49831	216	11	,	,	PUNCT
cjfa-49831	216	12	54	54	NUM
cjfa-49831	216	13	-	-	SYM
cjfa-49831	216	14	75	75	NUM
cjfa-49831	216	15	.	.	PUNCT
cjfa-49831	216	16	http://dx.doi.org/10.14453/aabfj.v10i2.4	http://dx.doi.org/10.14453/aabfj.v10i2.4	PROPN
cjfa-49831	216	17	.	.	PUNCT
cjfa-49831	217	1	abdelfattah	abdelfattah	PROPN
cjfa-49831	217	2	,	,	PUNCT
cjfa-49831	217	3	t.	t.	PROPN
cjfa-49831	217	4	,	,	PUNCT
cjfa-49831	217	5	&	&	CCONJ
cjfa-49831	217	6	aboud	aboud	PROPN
cjfa-49831	217	7	,	,	PUNCT
cjfa-49831	217	8	a.	a.	NOUN
cjfa-49831	217	9	(	(	PUNCT
cjfa-49831	217	10	2020	2020	NUM
cjfa-49831	217	11	)	)	PUNCT
cjfa-49831	217	12	.	.	PUNCT
cjfa-49831	218	1	tax	tax	NOUN
cjfa-49831	218	2	avoidance	avoidance	NOUN
cjfa-49831	218	3	,	,	PUNCT
cjfa-49831	218	4	corporate	corporate	ADJ
cjfa-49831	218	5	governance	governance	NOUN
cjfa-49831	218	6	,	,	PUNCT
cjfa-49831	218	7	and	and	CCONJ
cjfa-49831	218	8	corporate	corporate	ADJ
cjfa-49831	218	9	social	social	ADJ
cjfa-49831	218	10	responsibility	responsibility	NOUN
cjfa-49831	218	11	:	:	PUNCT
cjfa-49831	218	12	the	the	DET
cjfa-49831	218	13	case	case	NOUN
cjfa-49831	218	14	of	of	ADP
cjfa-49831	218	15	the	the	DET
cjfa-49831	218	16	egyptian	egyptian	ADJ
cjfa-49831	218	17	capital	capital	NOUN
cjfa-49831	218	18	market	market	NOUN
cjfa-49831	218	19	.	.	PUNCT
cjfa-49831	219	1	journal	journal	PROPN
cjfa-49831	219	2	of	of	ADP
cjfa-49831	219	3	international	international	ADJ
cjfa-49831	219	4	accounting	accounting	NOUN
cjfa-49831	219	5	,	,	PUNCT
cjfa-49831	219	6	auditing	auditing	NOUN
cjfa-49831	219	7	and	and	CCONJ
cjfa-49831	219	8	taxation	taxation	NOUN
cjfa-49831	219	9	,	,	PUNCT
cjfa-49831	219	10	38	38	NUM
cjfa-49831	219	11	,	,	PUNCT
cjfa-49831	219	12	1	1	NUM
cjfa-49831	219	13	-	-	SYM
cjfa-49831	219	14	16	16	NUM
cjfa-49831	219	15	.	.	PUNCT
cjfa-49831	220	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-49831	220	2	.	.	PUNCT
cjfa-49831	221	1	intaccaudtax.2020.100304	intaccaudtax.2020.100304	PROPN
cjfa-49831	221	2	.	.	PUNCT
cjfa-49831	221	3	abubakar	abubakar	PROPN
cjfa-49831	221	4	,	,	PUNCT
cjfa-49831	221	5	a.h	a.h	PROPN
cjfa-49831	221	6	.	.	PROPN
cjfa-49831	221	7	,	,	PUNCT
cjfa-49831	221	8	mansor	mansor	PROPN
cjfa-49831	221	9	,	,	PUNCT
cjfa-49831	221	10	n.	n.	NOUN
cjfa-49831	221	11	,	,	PUNCT
cjfa-49831	221	12	&	&	CCONJ
cjfa-49831	221	13	wan	wan	PROPN
cjfa-49831	221	14	-	-	PUNCT
cjfa-49831	221	15	mohamad	mohamad	PROPN
cjfa-49831	221	16	,	,	PUNCT
cjfa-49831	221	17	a.w.i	a.w.i	PROPN
cjfa-49831	221	18	.	.	PUNCT
cjfa-49831	221	19	(	(	PUNCT
cjfa-49831	221	20	2021	2021	NUM
cjfa-49831	221	21	)	)	PUNCT
cjfa-49831	221	22	.	.	PUNCT
cjfa-49831	222	1	corporate	corporate	ADJ
cjfa-49831	222	2	tax	tax	NOUN
cjfa-49831	222	3	avoidance	avoidance	NOUN
cjfa-49831	222	4	,	,	PUNCT
cjfa-49831	222	5	free	free	ADJ
cjfa-49831	222	6	cash	cash	NOUN
cjfa-49831	222	7	flow	flow	NOUN
cjfa-49831	222	8	and	and	CCONJ
cjfa-49831	222	9	real	real	ADJ
cjfa-49831	222	10	earnings	earning	NOUN
cjfa-49831	222	11	management	management	NOUN
cjfa-49831	222	12	:	:	PUNCT
cjfa-49831	222	13	evidence	evidence	NOUN
cjfa-49831	222	14	from	from	ADP
cjfa-49831	222	15	nigeria	nigeria	PROPN
cjfa-49831	222	16	.	.	PUNCT
cjfa-49831	223	1	universal	universal	ADJ
cjfa-49831	223	2	journal	journal	PROPN
cjfa-49831	223	3	of	of	ADP
cjfa-49831	223	4	accounting	accounting	NOUN
cjfa-49831	223	5	and	and	CCONJ
cjfa-49831	223	6	finance	finance	NOUN
cjfa-49831	223	7	,	,	PUNCT
cjfa-49831	223	8	9(1	9(1	NUM
cjfa-49831	223	9	)	)	PUNCT
cjfa-49831	223	10	,	,	PUNCT
cjfa-49831	223	11	86	86	NUM
cjfa-49831	223	12	-	-	SYM
cjfa-49831	223	13	97	97	NUM
cjfa-49831	223	14	.	.	PUNCT
cjfa-49831	224	1	https://doi.org/10.13189/	https://doi.org/10.13189/	PROPN
cjfa-49831	224	2	ujaf.2021.090109	ujaf.2021.090109	PROPN
cjfa-49831	224	3	.	.	PUNCT
cjfa-49831	225	1	ali	ali	PROPN
cjfa-49831	225	2	,	,	PUNCT
cjfa-49831	225	3	u.	u.	PROPN
cjfa-49831	225	4	,	,	PUNCT
cjfa-49831	225	5	noor	noor	PROPN
cjfa-49831	225	6	,	,	PUNCT
cjfa-49831	225	7	m.	m.	NOUN
cjfa-49831	225	8	,	,	PUNCT
cjfa-49831	225	9	khurshid	khurshid	PROPN
cjfa-49831	225	10	,	,	PUNCT
cjfa-49831	225	11	m.k	m.k	PROPN
cjfa-49831	225	12	.	.	PROPN
cjfa-49831	225	13	,	,	PUNCT
cjfa-49831	225	14	&	&	CCONJ
cjfa-49831	225	15	mahmood	mahmood	PROPN
cjfa-49831	225	16	,	,	PUNCT
cjfa-49831	225	17	a.	a.	NOUN
cjfa-49831	225	18	(	(	PUNCT
cjfa-49831	225	19	2015	2015	NUM
cjfa-49831	225	20	)	)	PUNCT
cjfa-49831	225	21	.	.	PUNCT
cjfa-49831	226	1	impact	impact	NOUN
cjfa-49831	226	2	of	of	ADP
cjfa-49831	226	3	firm	firm	ADJ
cjfa-49831	226	4	size	size	NOUN
cjfa-49831	226	5	on	on	ADP
cjfa-49831	226	6	earnings	earning	NOUN
cjfa-49831	226	7	management	management	NOUN
cjfa-49831	226	8	:	:	PUNCT
cjfa-49831	226	9	a	a	DET
cjfa-49831	226	10	study	study	NOUN
cjfa-49831	226	11	of	of	ADP
cjfa-49831	226	12	textile	textile	NOUN
cjfa-49831	226	13	sector	sector	NOUN
cjfa-49831	226	14	of	of	ADP
cjfa-49831	226	15	pakistan	pakistan	PROPN
cjfa-49831	226	16	.	.	PUNCT
cjfa-49831	227	1	european	european	PROPN
cjfa-49831	227	2	journal	journal	PROPN
cjfa-49831	227	3	of	of	ADP
cjfa-49831	227	4	business	business	NOUN
cjfa-49831	227	5	and	and	CCONJ
cjfa-49831	227	6	management	management	NOUN
cjfa-49831	227	7	,	,	PUNCT
cjfa-49831	227	8	7(28	7(28	NUM
cjfa-49831	227	9	)	)	PUNCT
cjfa-49831	227	10	,	,	PUNCT
cjfa-49831	227	11	47	47	NUM
cjfa-49831	227	12	-	-	SYM
cjfa-49831	227	13	57	57	NUM
cjfa-49831	227	14	.	.	PUNCT
cjfa-49831	228	1	http://dx.doi.org/10.2139/ssrn.2698317	http://dx.doi.org/10.2139/ssrn.2698317	PROPN
cjfa-49831	228	2	.	.	PUNCT
cjfa-49831	229	1	amira	amira	PROPN
cjfa-49831	229	2	ben	ben	PROPN
cjfa-49831	229	3	hassoun	hassoun	PROPN
cjfa-49831	229	4	,	,	PUNCT
cjfa-49831	229	5	manel	manel	PROPN
cjfa-49831	229	6	hadrich2222	hadrich2222	PROPN
cjfa-49831	229	7	alkurdi	alkurdi	PROPN
cjfa-49831	229	8	,	,	PUNCT
cjfa-49831	229	9	a.	a.	PROPN
cjfa-49831	229	10	,	,	PUNCT
cjfa-49831	229	11	&	&	CCONJ
cjfa-49831	229	12	mardini	mardini	PROPN
cjfa-49831	229	13	,	,	PUNCT
cjfa-49831	229	14	g.h	g.h	PROPN
cjfa-49831	229	15	.	.	PROPN
cjfa-49831	229	16	(	(	PUNCT
cjfa-49831	229	17	2020	2020	NUM
cjfa-49831	229	18	)	)	PUNCT
cjfa-49831	229	19	.	.	PUNCT
cjfa-49831	230	1	the	the	DET
cjfa-49831	230	2	impact	impact	NOUN
cjfa-49831	230	3	of	of	ADP
cjfa-49831	230	4	ownership	ownership	NOUN
cjfa-49831	230	5	structure	structure	NOUN
cjfa-49831	230	6	and	and	CCONJ
cjfa-49831	230	7	the	the	DET
cjfa-49831	230	8	board	board	NOUN
cjfa-49831	230	9	of	of	ADP
cjfa-49831	230	10	directors	director	NOUN
cjfa-49831	230	11	’	’	PART
cjfa-49831	230	12	composition	composition	NOUN
cjfa-49831	230	13	on	on	ADP
cjfa-49831	230	14	tax	tax	NOUN
cjfa-49831	230	15	avoidance	avoidance	NOUN
cjfa-49831	230	16	strategies	strategy	NOUN
cjfa-49831	230	17	:	:	PUNCT
cjfa-49831	230	18	empirical	empirical	ADJ
cjfa-49831	230	19	evidence	evidence	NOUN
cjfa-49831	230	20	from	from	ADP
cjfa-49831	230	21	jordan	jordan	PROPN
cjfa-49831	230	22	.	.	PUNCT
cjfa-49831	231	1	journal	journal	PROPN
cjfa-49831	231	2	of	of	ADP
cjfa-49831	231	3	financial	financial	ADJ
cjfa-49831	231	4	reporting	reporting	NOUN
cjfa-49831	231	5	and	and	CCONJ
cjfa-49831	231	6	accounting	accounting	NOUN
cjfa-49831	231	7	,	,	PUNCT
cjfa-49831	231	8	18(4	18(4	NUM
cjfa-49831	231	9	)	)	PUNCT
cjfa-49831	231	10	,	,	PUNCT
cjfa-49831	231	11	795	795	NUM
cjfa-49831	231	12	-	-	SYM
cjfa-49831	231	13	812	812	NUM
cjfa-49831	231	14	.	.	PUNCT
cjfa-49831	232	1	https://doi	https://doi	NOUN
cjfa-49831	232	2	.	.	PUNCT
cjfa-49831	232	3	org/10.1108	org/10.1108	PROPN
cjfa-49831	232	4	/	/	SYM
cjfa-49831	232	5	jfra-01	jfra-01	PROPN
cjfa-49831	232	6	-	-	PUNCT
cjfa-49831	232	7	2020	2020	NUM
cjfa-49831	232	8	-	-	PUNCT
cjfa-49831	232	9	0001	0001	NUM
cjfa-49831	232	10	.	.	PUNCT
cjfa-49831	233	1	alzoubi	alzoubi	PROPN
cjfa-49831	233	2	,	,	PUNCT
cjfa-49831	233	3	e.s.s	e.s.s	PROPN
cjfa-49831	233	4	.	.	PUNCT
cjfa-49831	234	1	(	(	PUNCT
cjfa-49831	234	2	2018	2018	NUM
cjfa-49831	234	3	)	)	PUNCT
cjfa-49831	234	4	.	.	PUNCT
cjfa-49831	235	1	audit	audit	NOUN
cjfa-49831	235	2	quality	quality	NOUN
cjfa-49831	235	3	,	,	PUNCT
cjfa-49831	235	4	debt	debt	NOUN
cjfa-49831	235	5	financing	financing	NOUN
cjfa-49831	235	6	,	,	PUNCT
cjfa-49831	235	7	and	and	CCONJ
cjfa-49831	235	8	earnings	earning	NOUN
cjfa-49831	235	9	management	management	NOUN
cjfa-49831	235	10	:	:	PUNCT
cjfa-49831	235	11	evidence	evidence	NOUN
cjfa-49831	235	12	from	from	ADP
cjfa-49831	235	13	jordan	jordan	PROPN
cjfa-49831	235	14	.	.	PUNCT
cjfa-49831	236	1	journal	journal	PROPN
cjfa-49831	236	2	of	of	ADP
cjfa-49831	236	3	international	international	ADJ
cjfa-49831	236	4	accounting	accounting	NOUN
cjfa-49831	236	5	,	,	PUNCT
cjfa-49831	236	6	auditing	auditing	NOUN
cjfa-49831	236	7	and	and	CCONJ
cjfa-49831	236	8	taxation	taxation	NOUN
cjfa-49831	236	9	,	,	PUNCT
cjfa-49831	236	10	30(c	30(c	NUM
cjfa-49831	236	11	)	)	PUNCT
cjfa-49831	236	12	,	,	PUNCT
cjfa-49831	236	13	69	69	NUM
cjfa-49831	236	14	-	-	SYM
cjfa-49831	236	15	84	84	NUM
cjfa-49831	236	16	.	.	PUNCT
cjfa-49831	237	1	https://doi.org/10.1016/j.intaccaudtax.2017.12.001	https://doi.org/10.1016/j.intaccaudtax.2017.12.001	NOUN
cjfa-49831	237	2	.	.	PUNCT
cjfa-49831	238	1	armstrong	armstrong	PROPN
cjfa-49831	238	2	,	,	PUNCT
cjfa-49831	238	3	c.	c.	PROPN
cjfa-49831	238	4	,	,	PUNCT
cjfa-49831	238	5	blouin	blouin	NOUN
cjfa-49831	238	6	,	,	PUNCT
cjfa-49831	238	7	j.	j.	PROPN
cjfa-49831	238	8	,	,	PUNCT
cjfa-49831	238	9	&	&	CCONJ
cjfa-49831	238	10	larcker	larcker	PROPN
cjfa-49831	238	11	,	,	PUNCT
cjfa-49831	238	12	d.	d.	PROPN
cjfa-49831	238	13	(	(	PUNCT
cjfa-49831	238	14	2012	2012	NUM
cjfa-49831	238	15	)	)	PUNCT
cjfa-49831	238	16	.	.	PUNCT
cjfa-49831	239	1	the	the	DET
cjfa-49831	239	2	incentives	incentive	NOUN
cjfa-49831	239	3	for	for	ADP
cjfa-49831	239	4	tax	tax	NOUN
cjfa-49831	239	5	planning	planning	NOUN
cjfa-49831	239	6	.	.	PUNCT
cjfa-49831	240	1	journal	journal	NOUN
cjfa-49831	240	2	of	of	ADP
cjfa-49831	240	3	accounting	accounting	NOUN
cjfa-49831	240	4	and	and	CCONJ
cjfa-49831	240	5	economics	economic	NOUN
cjfa-49831	240	6	,	,	PUNCT
cjfa-49831	240	7	53(1	53(1	NOUN
cjfa-49831	240	8	)	)	PUNCT
cjfa-49831	240	9	,	,	PUNCT
cjfa-49831	240	10	391	391	NUM
cjfa-49831	240	11	-	-	SYM
cjfa-49831	240	12	411	411	NUM
cjfa-49831	240	13	.	.	PUNCT
cjfa-49831	241	1	https://doi.org/10.1016/j.jacceco.2011.04.001	https://doi.org/10.1016/j.jacceco.2011.04.001	PROPN
cjfa-49831	241	2	.	.	PUNCT
cjfa-49831	241	3	aronmwan	aronmwan	PROPN
cjfa-49831	241	4	,	,	PUNCT
cjfa-49831	241	5	j.	j.	PROPN
cjfa-49831	241	6	,	,	PUNCT
cjfa-49831	241	7	&	&	CCONJ
cjfa-49831	241	8	okaiwele	okaiwele	PROPN
cjfa-49831	241	9	,	,	PUNCT
cjfa-49831	241	10	i.	i.	PROPN
cjfa-49831	241	11	(	(	PUNCT
cjfa-49831	241	12	2020	2020	NUM
cjfa-49831	241	13	)	)	PUNCT
cjfa-49831	241	14	.	.	PUNCT
cjfa-49831	242	1	measuring	measure	VERB
cjfa-49831	242	2	tax	tax	NOUN
cjfa-49831	242	3	avoidance	avoidance	NOUN
cjfa-49831	242	4	using	use	VERB
cjfa-49831	242	5	effective	effective	ADJ
cjfa-49831	242	6	tax	tax	NOUN
cjfa-49831	242	7	rate	rate	NOUN
cjfa-49831	242	8	:	:	PUNCT
cjfa-49831	242	9	concepts	concept	NOUN
cjfa-49831	242	10	and	and	CCONJ
cjfa-49831	242	11	implications	implication	NOUN
cjfa-49831	242	12	.	.	PUNCT
cjfa-49831	243	1	journal	journal	NOUN
cjfa-49831	243	2	of	of	ADP
cjfa-49831	243	3	accounting	accounting	NOUN
cjfa-49831	243	4	and	and	CCONJ
cjfa-49831	243	5	management	management	NOUN
cjfa-49831	243	6	,	,	PUNCT
cjfa-49831	243	7	10(1	10(1	NUM
cjfa-49831	243	8	)	)	PUNCT
cjfa-49831	243	9	,	,	PUNCT
cjfa-49831	243	10	27	27	NUM
cjfa-49831	243	11	-	-	SYM
cjfa-49831	243	12	38	38	NUM
cjfa-49831	243	13	.	.	PUNCT
cjfa-49831	244	1	bassiouny	bassiouny	PROPN
cjfa-49831	244	2	,	,	PUNCT
cjfa-49831	244	3	s.w	s.w	PROPN
cjfa-49831	244	4	.	.	PROPN
cjfa-49831	244	5	,	,	PUNCT
cjfa-49831	244	6	soliman	soliman	PROPN
cjfa-49831	244	7	,	,	PUNCT
cjfa-49831	244	8	m.m	m.m	PROPN
cjfa-49831	244	9	.	.	PROPN
cjfa-49831	244	10	,	,	PUNCT
cjfa-49831	244	11	&	&	CCONJ
cjfa-49831	244	12	ragab	ragab	VERB
cjfa-49831	244	13	,	,	PUNCT
cjfa-49831	244	14	a.	a.	NOUN
cjfa-49831	244	15	(	(	PUNCT
cjfa-49831	244	16	2016	2016	NUM
cjfa-49831	244	17	)	)	PUNCT
cjfa-49831	244	18	.	.	PUNCT
cjfa-49831	245	1	the	the	DET
cjfa-49831	245	2	impact	impact	NOUN
cjfa-49831	245	3	of	of	ADP
cjfa-49831	245	4	firm	firm	ADJ
cjfa-49831	245	5	characteristics	characteristic	NOUN
cjfa-49831	245	6	on	on	ADP
cjfa-49831	245	7	earnings	earning	NOUN
cjfa-49831	245	8	management	management	NOUN
cjfa-49831	245	9	:	:	PUNCT
cjfa-49831	245	10	an	an	DET
cjfa-49831	245	11	empirical	empirical	ADJ
cjfa-49831	245	12	study	study	NOUN
cjfa-49831	245	13	on	on	ADP
cjfa-49831	245	14	the	the	DET
cjfa-49831	245	15	listed	list	VERB
cjfa-49831	245	16	firms	firm	NOUN
cjfa-49831	245	17	in	in	ADP
cjfa-49831	245	18	egypt	egypt	PROPN
cjfa-49831	245	19	.	.	PUNCT
cjfa-49831	246	1	the	the	DET
cjfa-49831	246	2	business	business	NOUN
cjfa-49831	246	3	and	and	CCONJ
cjfa-49831	246	4	management	management	NOUN
cjfa-49831	246	5	review	review	NOUN
cjfa-49831	246	6	,	,	PUNCT
cjfa-49831	246	7	7(2	7(2	NUM
cjfa-49831	246	8	)	)	PUNCT
cjfa-49831	246	9	,	,	PUNCT
cjfa-49831	246	10	91	91	NUM
cjfa-49831	246	11	-	-	SYM
cjfa-49831	246	12	101	101	NUM
cjfa-49831	246	13	.	.	PUNCT
cjfa-49831	247	1	beatty	beatty	PROPN
cjfa-49831	247	2	,	,	PUNCT
cjfa-49831	247	3	a.	a.	PROPN
cjfa-49831	247	4	,	,	PUNCT
cjfa-49831	247	5	&	&	CCONJ
cjfa-49831	247	6	weber	weber	PROPN
cjfa-49831	247	7	,	,	PUNCT
cjfa-49831	247	8	j.	j.	PROPN
cjfa-49831	247	9	,	,	PUNCT
cjfa-49831	247	10	(	(	PUNCT
cjfa-49831	247	11	2003	2003	NUM
cjfa-49831	247	12	)	)	PUNCT
cjfa-49831	247	13	.	.	PUNCT
cjfa-49831	248	1	the	the	DET
cjfa-49831	248	2	effects	effect	NOUN
cjfa-49831	248	3	of	of	ADP
cjfa-49831	248	4	debt	debt	NOUN
cjfa-49831	248	5	contracting	contracting	NOUN
cjfa-49831	248	6	on	on	ADP
cjfa-49831	248	7	voluntary	voluntary	ADJ
cjfa-49831	248	8	accounting	accounting	NOUN
cjfa-49831	248	9	method	method	NOUN
cjfa-49831	248	10	changes	change	NOUN
cjfa-49831	248	11	.	.	PUNCT
cjfa-49831	249	1	the	the	DET
cjfa-49831	249	2	accounting	accounting	NOUN
cjfa-49831	249	3	review	review	NOUN
cjfa-49831	249	4	,	,	PUNCT
cjfa-49831	249	5	78(1	78(1	NOUN
cjfa-49831	249	6	)	)	PUNCT
cjfa-49831	249	7	,	,	PUNCT
cjfa-49831	249	8	119	119	NUM
cjfa-49831	249	9	-	-	SYM
cjfa-49831	249	10	142	142	NUM
cjfa-49831	249	11	.	.	PUNCT
cjfa-49831	250	1	becker	becker	PROPN
cjfa-49831	250	2	,	,	PUNCT
cjfa-49831	250	3	c.l	c.l	PROPN
cjfa-49831	250	4	.	.	PROPN
cjfa-49831	250	5	,	,	PUNCT
cjfa-49831	250	6	defond	defond	NOUN
cjfa-49831	250	7	,	,	PUNCT
cjfa-49831	250	8	m.l	m.l	PROPN
cjfa-49831	250	9	.	.	PROPN
cjfa-49831	250	10	,	,	PUNCT
cjfa-49831	250	11	jiambalvo	jiambalvo	PROPN
cjfa-49831	250	12	,	,	PUNCT
cjfa-49831	250	13	j.	j.	PROPN
cjfa-49831	250	14	,	,	PUNCT
cjfa-49831	250	15	&	&	CCONJ
cjfa-49831	250	16	subramanyam	subramanyam	PROPN
cjfa-49831	250	17	,	,	PUNCT
cjfa-49831	250	18	k.r	k.r	PROPN
cjfa-49831	250	19	.	.	PROPN
cjfa-49831	250	20	(	(	PUNCT
cjfa-49831	250	21	1998	1998	NUM
cjfa-49831	250	22	)	)	PUNCT
cjfa-49831	250	23	the	the	DET
cjfa-49831	250	24	effect	effect	NOUN
cjfa-49831	250	25	of	of	ADP
cjfa-49831	250	26	audit	audit	NOUN
cjfa-49831	250	27	quality	quality	NOUN
cjfa-49831	250	28	on	on	ADP
cjfa-49831	250	29	earnings	earning	NOUN
cjfa-49831	250	30	management	management	NOUN
cjfa-49831	250	31	.	.	PUNCT
cjfa-49831	251	1	contemporary	contemporary	ADJ
cjfa-49831	251	2	accounting	accounting	PROPN
cjfa-49831	251	3	research	research	NOUN
cjfa-49831	251	4	,	,	PUNCT
cjfa-49831	251	5	15	15	NUM
cjfa-49831	251	6	,	,	PUNCT
cjfa-49831	251	7	1	1	NUM
cjfa-49831	251	8	-	-	SYM
cjfa-49831	251	9	24	24	NUM
cjfa-49831	251	10	.	.	PUNCT
cjfa-49831	252	1	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	https://doi.org/10.1111/j.1911-3846.1998.tb00547.x	X
cjfa-49831	252	2	.	.	PUNCT
cjfa-49831	252	3	blaylock	blaylock	PROPN
cjfa-49831	252	4	,	,	PUNCT
cjfa-49831	252	5	b.	b.	PROPN
cjfa-49831	252	6	,	,	PUNCT
cjfa-49831	252	7	shevlin	shevlin	PROPN
cjfa-49831	252	8	,	,	PUNCT
cjfa-49831	252	9	t.	t.	PROPN
cjfa-49831	252	10	,	,	PUNCT
cjfa-49831	252	11	&	&	CCONJ
cjfa-49831	252	12	wilson	wilson	PROPN
cjfa-49831	252	13	,	,	PUNCT
cjfa-49831	252	14	r.j	r.j	PROPN
cjfa-49831	252	15	.	.	PROPN
cjfa-49831	252	16	(	(	PUNCT
cjfa-49831	252	17	2012	2012	NUM
cjfa-49831	252	18	)	)	PUNCT
cjfa-49831	252	19	.	.	PUNCT
cjfa-49831	253	1	tax	tax	NOUN
cjfa-49831	253	2	avoidance	avoidance	NOUN
cjfa-49831	253	3	,	,	PUNCT
cjfa-49831	253	4	large	large	ADJ
cjfa-49831	253	5	positive	positive	ADJ
cjfa-49831	253	6	temporary	temporary	ADJ
cjfa-49831	253	7	book	book	NOUN
cjfa-49831	253	8	-	-	PUNCT
cjfa-49831	253	9	tax	tax	NOUN
cjfa-49831	253	10	differences	difference	NOUN
cjfa-49831	253	11	,	,	PUNCT
cjfa-49831	253	12	and	and	CCONJ
cjfa-49831	253	13	earnings	earning	NOUN
cjfa-49831	253	14	persistence	persistence	NOUN
cjfa-49831	253	15	.	.	PUNCT
cjfa-49831	254	1	the	the	DET
cjfa-49831	254	2	accounting	accounting	NOUN
cjfa-49831	254	3	review	review	NOUN
cjfa-49831	254	4	,	,	PUNCT
cjfa-49831	254	5	87(1	87(1	NUM
cjfa-49831	254	6	)	)	PUNCT
cjfa-49831	254	7	,	,	PUNCT
cjfa-49831	254	8	91120	91120	NUM
cjfa-49831	254	9	.	.	PUNCT
cjfa-49831	255	1	http://dx.doi.org/10.2139/ssrn.1524298	http://dx.doi.org/10.2139/ssrn.1524298	SYM
cjfa-49831	255	2	.	.	PUNCT
cjfa-49831	256	1	chan	chan	PROPN
cjfa-49831	256	2	,	,	PUNCT
cjfa-49831	256	3	k.h	k.h	PROPN
cjfa-49831	256	4	.	.	PROPN
cjfa-49831	256	5	,	,	PUNCT
cjfa-49831	256	6	luo	luo	PROPN
cjfa-49831	256	7	,	,	PUNCT
cjfa-49831	256	8	v.w	v.w	PROPN
cjfa-49831	256	9	.	.	PROPN
cjfa-49831	256	10	,	,	PUNCT
cjfa-49831	256	11	&	&	CCONJ
cjfa-49831	256	12	phyllis	phyllis	PROPN
cjfa-49831	256	13	,	,	PUNCT
cjfa-49831	256	14	l.l	l.l	PROPN
cjfa-49831	256	15	.	.	PROPN
cjfa-49831	256	16	(	(	PUNCT
cjfa-49831	256	17	2015	2015	NUM
cjfa-49831	256	18	)	)	PUNCT
cjfa-49831	256	19	.	.	PUNCT
cjfa-49831	257	1	determinants	determinant	NOUN
cjfa-49831	257	2	and	and	CCONJ
cjfa-49831	257	3	implications	implication	NOUN
cjfa-49831	257	4	of	of	ADP
cjfa-49831	257	5	long	long	ADJ
cjfa-49831	257	6	audit	audit	NOUN
cjfa-49831	257	7	reporting	reporting	NOUN
cjfa-49831	257	8	lags	lag	VERB
cjfa-49831	257	9	:	:	PUNCT
cjfa-49831	257	10	evidence	evidence	NOUN
cjfa-49831	257	11	from	from	ADP
cjfa-49831	257	12	china	china	PROPN
cjfa-49831	257	13	.	.	PUNCT
cjfa-49831	258	1	accounting	accounting	NOUN
cjfa-49831	258	2	and	and	CCONJ
cjfa-49831	258	3	business	business	NOUN
cjfa-49831	258	4	,	,	PUNCT
cjfa-49831	258	5	46(2	46(2	NOUN
cjfa-49831	258	6	)	)	PUNCT
cjfa-49831	258	7	,	,	PUNCT
cjfa-49831	258	8	145	145	NUM
cjfa-49831	258	9	-	-	SYM
cjfa-49831	258	10	166	166	NUM
cjfa-49831	258	11	.	.	PUNCT
cjfa-49831	259	1	https://doi.org/10.1080/00014788.2015.1039475	https://doi.org/10.1080/00014788.2015.1039475	PROPN
cjfa-49831	259	2	.	.	PUNCT
cjfa-49831	260	1	charfeddine	charfeddine	PROPN
cjfa-49831	260	2	,	,	PUNCT
cjfa-49831	260	3	l.	l.	PROPN
cjfa-49831	260	4	,	,	PUNCT
cjfa-49831	260	5	riahi	riahi	PROPN
cjfa-49831	260	6	,	,	PUNCT
cjfa-49831	260	7	r.	r.	PROPN
cjfa-49831	260	8	,	,	PUNCT
cjfa-49831	260	9	&	&	CCONJ
cjfa-49831	260	10	omri	omri	PROPN
cjfa-49831	260	11	,	,	PUNCT
cjfa-49831	260	12	a.	a.	NOUN
cjfa-49831	260	13	(	(	PUNCT
cjfa-49831	260	14	2013	2013	NUM
cjfa-49831	260	15	)	)	PUNCT
cjfa-49831	260	16	.	.	PUNCT
cjfa-49831	261	1	the	the	DET
cjfa-49831	261	2	determinants	determinant	NOUN
cjfa-49831	261	3	of	of	ADP
cjfa-49831	261	4	earnings	earning	NOUN
cjfa-49831	261	5	management	management	NOUN
cjfa-49831	261	6	in	in	ADP
cjfa-49831	261	7	developing	develop	VERB
cjfa-49831	261	8	countries	country	NOUN
cjfa-49831	261	9	:	:	PUNCT
cjfa-49831	261	10	a	a	DET
cjfa-49831	261	11	study	study	NOUN
cjfa-49831	261	12	in	in	ADP
cjfa-49831	261	13	the	the	DET
cjfa-49831	261	14	tunisian	tunisian	ADJ
cjfa-49831	261	15	context	context	NOUN
cjfa-49831	261	16	.	.	PUNCT
cjfa-49831	262	1	iup	iup	PROPN
cjfa-49831	262	2	journal	journal	PROPN
cjfa-49831	262	3	of	of	ADP
cjfa-49831	262	4	corporate	corporate	ADJ
cjfa-49831	262	5	governance	governance	NOUN
cjfa-49831	262	6	,	,	PUNCT
cjfa-49831	262	7	12(1	12(1	NUM
cjfa-49831	262	8	)	)	PUNCT
cjfa-49831	262	9	.	.	PUNCT
cjfa-49831	263	1	chen	chen	PROPN
cjfa-49831	263	2	,	,	PUNCT
cjfa-49831	263	3	k	k	PROPN
cjfa-49831	263	4	-	-	PROPN
cjfa-49831	263	5	p.	p.	PROPN
cjfa-49831	263	6	,	,	PUNCT
cjfa-49831	263	7	&	&	CCONJ
cjfa-49831	263	8	chu	chu	PROPN
cjfa-49831	263	9	,	,	PUNCT
cjfa-49831	263	10	c.y.c	c.y.c	NOUN
cjfa-49831	263	11	.	.	PUNCT
cjfa-49831	263	12	(	(	PUNCT
cjfa-49831	263	13	2005	2005	NUM
cjfa-49831	263	14	)	)	PUNCT
cjfa-49831	263	15	.	.	PUNCT
cjfa-49831	264	1	internal	internal	ADJ
cjfa-49831	264	2	control	control	NOUN
cjfa-49831	264	3	versus	versus	ADP
cjfa-49831	264	4	external	external	ADJ
cjfa-49831	264	5	manipulation	manipulation	NOUN
cjfa-49831	264	6	:	:	PUNCT
cjfa-49831	264	7	a	a	DET
cjfa-49831	264	8	model	model	NOUN
cjfa-49831	264	9	of	of	ADP
cjfa-49831	264	10	corporate	corporate	ADJ
cjfa-49831	264	11	income	income	NOUN
cjfa-49831	264	12	tax	tax	NOUN
cjfa-49831	264	13	evasion	evasion	NOUN
cjfa-49831	264	14	.	.	PUNCT
cjfa-49831	265	1	rand	rand	NOUN
cjfa-49831	265	2	journal	journal	PROPN
cjfa-49831	265	3	of	of	ADP
cjfa-49831	265	4	economics	economic	NOUN
cjfa-49831	265	5	,	,	PUNCT
cjfa-49831	265	6	36(1	36(1	NUM
cjfa-49831	265	7	)	)	PUNCT
cjfa-49831	265	8	,	,	PUNCT
cjfa-49831	265	9	151	151	NUM
cjfa-49831	265	10	-	-	SYM
cjfa-49831	265	11	164	164	NUM
cjfa-49831	265	12	.	.	PUNCT
cjfa-49831	266	1	cormier	cormier	NOUN
cjfa-49831	266	2	,	,	PUNCT
cjfa-49831	266	3	d.	d.	PROPN
cjfa-49831	266	4	,	,	PUNCT
cjfa-49831	266	5	magnan	magnan	PROPN
cjfa-49831	266	6	,	,	PUNCT
cjfa-49831	266	7	m.	m.	NOUN
cjfa-49831	266	8	,	,	PUNCT
cjfa-49831	266	9	&	&	CCONJ
cjfa-49831	266	10	morard	morard	PROPN
cjfa-49831	266	11	,	,	PUNCT
cjfa-49831	266	12	b.	b.	PROPN
cjfa-49831	266	13	(	(	PUNCT
cjfa-49831	266	14	1998	1998	NUM
cjfa-49831	266	15	)	)	PUNCT
cjfa-49831	266	16	.	.	PUNCT
cjfa-49831	267	1	earnings	earning	NOUN
cjfa-49831	267	2	management	management	NOUN
cjfa-49831	267	3	:	:	PUNCT
cjfa-49831	267	4	is	be	AUX
cjfa-49831	267	5	the	the	DET
cjfa-49831	267	6	anglo	anglo	ADJ
cjfa-49831	267	7	-	-	PUNCT
cjfa-49831	267	8	saxon	saxon	NOUN
cjfa-49831	267	9	model	model	NOUN
cjfa-49831	267	10	relevant	relevant	ADJ
cjfa-49831	267	11	to	to	ADP
cjfa-49831	267	12	the	the	DET
cjfa-49831	267	13	swiss	swiss	ADJ
cjfa-49831	267	14	context	context	NOUN
cjfa-49831	267	15	?	?	PUNCT
cjfa-49831	267	16	.	.	PUNCT
cjfa-49831	268	1	comptabilité	comptabilité	PROPN
cjfa-49831	268	2	,	,	PUNCT
cjfa-49831	268	3	contrôle	contrôle	NOUN
cjfa-49831	268	4	,	,	PUNCT
cjfa-49831	268	5	audit	audit	NOUN
cjfa-49831	268	6	,	,	PUNCT
cjfa-49831	268	7	4(1	4(1	NOUN
cjfa-49831	268	8	)	)	PUNCT
cjfa-49831	268	9	,	,	PUNCT
cjfa-49831	268	10	25	25	NUM
cjfa-49831	268	11	-	-	SYM
cjfa-49831	268	12	48	48	NUM
cjfa-49831	268	13	.	.	PUNCT
cjfa-49831	269	1	crocker	crocker	PROPN
cjfa-49831	269	2	,	,	PUNCT
cjfa-49831	269	3	k.j	k.j	PROPN
cjfa-49831	269	4	.	.	PROPN
cjfa-49831	269	5	,	,	PUNCT
cjfa-49831	269	6	&	&	CCONJ
cjfa-49831	269	7	slemrod	slemrod	PROPN
cjfa-49831	269	8	,	,	PUNCT
cjfa-49831	269	9	j.	j.	PROPN
cjfa-49831	269	10	(	(	PUNCT
cjfa-49831	269	11	2004	2004	NUM
cjfa-49831	269	12	)	)	PUNCT
cjfa-49831	269	13	.	.	PUNCT
cjfa-49831	270	1	corporate	corporate	ADJ
cjfa-49831	270	2	tax	tax	NOUN
cjfa-49831	270	3	evasion	evasion	NOUN
cjfa-49831	270	4	with	with	ADP
cjfa-49831	270	5	agency	agency	NOUN
cjfa-49831	270	6	costs	cost	NOUN
cjfa-49831	270	7	.	.	PUNCT
cjfa-49831	271	1	nber	nber	PROPN
cjfa-49831	271	2	working	working	PROPN
cjfa-49831	271	3	paper	paper	PROPN
cjfa-49831	271	4	10690	10690	NUM
cjfa-49831	271	5	.	.	PUNCT
cjfa-49831	272	1	dechow	dechow	ADJ
cjfa-49831	272	2	,	,	PUNCT
cjfa-49831	272	3	p.m.	p.m.	NOUN
cjfa-49831	272	4	,	,	PUNCT
cjfa-49831	272	5	sloan	sloan	PROPN
cjfa-49831	272	6	,	,	PUNCT
cjfa-49831	272	7	r.g	r.g	PROPN
cjfa-49831	272	8	.	.	PROPN
cjfa-49831	272	9	,	,	PUNCT
cjfa-49831	272	10	&	&	CCONJ
cjfa-49831	272	11	sweeney	sweeney	PROPN
cjfa-49831	272	12	,	,	PUNCT
cjfa-49831	272	13	a.p	a.p	PROPN
cjfa-49831	272	14	.	.	PROPN
cjfa-49831	272	15	(	(	PUNCT
cjfa-49831	272	16	1995	1995	NUM
cjfa-49831	272	17	)	)	PUNCT
cjfa-49831	272	18	.	.	PUNCT
cjfa-49831	273	1	detecting	detect	VERB
cjfa-49831	273	2	earnings	earning	NOUN
cjfa-49831	273	3	management	management	NOUN
cjfa-49831	273	4	.	.	PUNCT
cjfa-49831	274	1	the	the	DET
cjfa-49831	274	2	accounting	accounting	NOUN
cjfa-49831	274	3	review	review	NOUN
cjfa-49831	274	4	,	,	PUNCT
cjfa-49831	274	5	70(2	70(2	PROPN
cjfa-49831	274	6	)	)	PUNCT
cjfa-49831	274	7	,	,	PUNCT
cjfa-49831	274	8	193–225	193–225	NUM
cjfa-49831	274	9	.	.	PUNCT
cjfa-49831	275	1	desai	desai	PROPN
cjfa-49831	275	2	,	,	PUNCT
cjfa-49831	275	3	m.	m.	NOUN
cjfa-49831	275	4	,	,	PUNCT
cjfa-49831	275	5	&	&	CCONJ
cjfa-49831	275	6	dharmapala	dharmapala	PROPN
cjfa-49831	275	7	,	,	PUNCT
cjfa-49831	275	8	d.	d.	PROPN
cjfa-49831	275	9	(	(	PUNCT
cjfa-49831	275	10	2009	2009	NUM
cjfa-49831	275	11	)	)	PUNCT
cjfa-49831	275	12	.	.	PUNCT
cjfa-49831	276	1	earnings	earning	NOUN
cjfa-49831	276	2	management	management	NOUN
cjfa-49831	276	3	,	,	PUNCT
cjfa-49831	276	4	corporate	corporate	ADJ
cjfa-49831	276	5	tax	tax	NOUN
cjfa-49831	276	6	shelters	shelter	NOUN
cjfa-49831	276	7	,	,	PUNCT
cjfa-49831	276	8	and	and	CCONJ
cjfa-49831	276	9	book	book	NOUN
cjfa-49831	276	10	-	-	PUNCT
cjfa-49831	276	11	tax	tax	NOUN
cjfa-49831	276	12	alignment	alignment	NOUN
cjfa-49831	276	13	.	.	PUNCT
cjfa-49831	277	1	national	national	ADJ
cjfa-49831	277	2	tax	tax	PROPN
cjfa-49831	277	3	journal	journal	PROPN
cjfa-49831	277	4	,	,	PUNCT
cjfa-49831	277	5	62	62	NUM
cjfa-49831	277	6	,	,	PUNCT
cjfa-49831	277	7	169	169	NUM
cjfa-49831	277	8	-	-	SYM
cjfa-49831	277	9	186	186	NUM
cjfa-49831	277	10	.	.	PUNCT
cjfa-49831	278	1	http://dx.doi.org/10.2139/	http://dx.doi.org/10.2139/	PUNCT
cjfa-49831	278	2	ssrn.884812	ssrn.884812	PROPN
cjfa-49831	278	3	.	.	PUNCT
cjfa-49831	278	4	dichev	dichev	PROPN
cjfa-49831	278	5	,	,	PUNCT
cjfa-49831	278	6	i.d	i.d	PROPN
cjfa-49831	278	7	.	.	PROPN
cjfa-49831	278	8	,	,	PUNCT
cjfa-49831	278	9	&	&	CCONJ
cjfa-49831	278	10	skinner	skinner	PROPN
cjfa-49831	278	11	,	,	PUNCT
cjfa-49831	278	12	d.j	d.j	PROPN
cjfa-49831	278	13	.	.	PROPN
cjfa-49831	278	14	(	(	PUNCT
cjfa-49831	278	15	2002	2002	NUM
cjfa-49831	278	16	)	)	PUNCT
cjfa-49831	278	17	.	.	PUNCT
cjfa-49831	279	1	large	large	ADJ
cjfa-49831	279	2	-	-	PUNCT
cjfa-49831	279	3	sample	sample	NOUN
cjfa-49831	279	4	evidence	evidence	NOUN
cjfa-49831	279	5	on	on	ADP
cjfa-49831	279	6	the	the	DET
cjfa-49831	279	7	debt	debt	NOUN
cjfa-49831	279	8	covenant	covenant	ADJ
cjfa-49831	279	9	hypothesis	hypothesis	NOUN
cjfa-49831	279	10	.	.	PUNCT
cjfa-49831	280	1	journal	journal	PROPN
cjfa-49831	280	2	of	of	ADP
cjfa-49831	280	3	accounting	accounting	NOUN
cjfa-49831	280	4	research	research	NOUN
cjfa-49831	280	5	,	,	PUNCT
cjfa-49831	280	6	40(4	40(4	NUM
cjfa-49831	280	7	)	)	PUNCT
cjfa-49831	280	8	,	,	PUNCT
cjfa-49831	280	9	1091	1091	NUM
cjfa-49831	280	10	-	-	SYM
cjfa-49831	280	11	1123	1123	NUM
cjfa-49831	280	12	.	.	PUNCT
cjfa-49831	281	1	https://doi.org/10.1111/1475679x.00083	https://doi.org/10.1111/1475679x.00083	PROPN
cjfa-49831	281	2	.	.	PUNCT
cjfa-49831	282	1	does	do	AUX
cjfa-49831	282	2	tax	tax	NOUN
cjfa-49831	282	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	282	4	lead	lead	VERB
cjfa-49831	282	5	to	to	ADP
cjfa-49831	282	6	more	more	ADJ
cjfa-49831	282	7	earnings	earning	NOUN
cjfa-49831	282	8	management	management	NOUN
cjfa-49831	282	9	…	…	PUNCT
cjfa-49831	282	10	2323	2323	NUM
cjfa-49831	282	11	francis	francis	PROPN
cjfa-49831	282	12	,	,	PUNCT
cjfa-49831	282	13	j.r	j.r	PROPN
cjfa-49831	282	14	.	.	PROPN
cjfa-49831	282	15	,	,	PUNCT
cjfa-49831	282	16	maydew	maydew	PROPN
cjfa-49831	282	17	,	,	PUNCT
cjfa-49831	282	18	e.l	e.l	PROPN
cjfa-49831	282	19	.	.	PROPN
cjfa-49831	282	20	,	,	PUNCT
cjfa-49831	282	21	&	&	CCONJ
cjfa-49831	282	22	sparks	spark	VERB
cjfa-49831	282	23	,	,	PUNCT
cjfa-49831	282	24	h.c	h.c	PROPN
cjfa-49831	282	25	.	.	PUNCT
cjfa-49831	282	26	(	(	PUNCT
cjfa-49831	282	27	1999	1999	NUM
cjfa-49831	282	28	)	)	PUNCT
cjfa-49831	282	29	.	.	PUNCT
cjfa-49831	283	1	the	the	DET
cjfa-49831	283	2	role	role	NOUN
cjfa-49831	283	3	of	of	ADP
cjfa-49831	283	4	big	big	ADJ
cjfa-49831	283	5	6	6	NUM
cjfa-49831	283	6	auditors	auditor	NOUN
cjfa-49831	283	7	in	in	ADP
cjfa-49831	283	8	the	the	DET
cjfa-49831	283	9	credible	credible	ADJ
cjfa-49831	283	10	reporting	reporting	NOUN
cjfa-49831	283	11	of	of	ADP
cjfa-49831	283	12	accruals	accrual	NOUN
cjfa-49831	283	13	.	.	PUNCT
cjfa-49831	284	1	auditing	auditing	NOUN
cjfa-49831	284	2	,	,	PUNCT
cjfa-49831	284	3	18(2	18(2	NUM
cjfa-49831	284	4	)	)	PUNCT
cjfa-49831	284	5	,	,	PUNCT
cjfa-49831	284	6	17	17	NUM
cjfa-49831	284	7	-	-	SYM
cjfa-49831	284	8	34	34	NUM
cjfa-49831	284	9	.	.	PUNCT
cjfa-49831	285	1	https://doi.org/10.2308/aud.1999.18.2.17	https://doi.org/10.2308/aud.1999.18.2.17	PROPN
cjfa-49831	285	2	.	.	PROPN
cjfa-49831	285	3	frey	frey	PROPN
cjfa-49831	285	4	,	,	PUNCT
cjfa-49831	285	5	l.	l.	PROPN
cjfa-49831	285	6	(	(	PUNCT
cjfa-49831	285	7	2018	2018	NUM
cjfa-49831	285	8	)	)	PUNCT
cjfa-49831	285	9	,	,	PUNCT
cjfa-49831	285	10	tax	tax	NOUN
cjfa-49831	285	11	certified	certify	VERB
cjfa-49831	285	12	individual	individual	ADJ
cjfa-49831	285	13	auditors	auditor	NOUN
cjfa-49831	285	14	and	and	CCONJ
cjfa-49831	285	15	effective	effective	ADJ
cjfa-49831	285	16	tax	tax	NOUN
cjfa-49831	285	17	rates	rate	NOUN
cjfa-49831	285	18	.	.	PUNCT
cjfa-49831	286	1	german	german	ADJ
cjfa-49831	286	2	academic	academic	ADJ
cjfa-49831	286	3	association	association	NOUN
cjfa-49831	286	4	for	for	ADP
cjfa-49831	286	5	business	business	NOUN
cjfa-49831	286	6	research	research	NOUN
cjfa-49831	286	7	,	,	PUNCT
cjfa-49831	286	8	11(1	11(1	NUM
cjfa-49831	286	9	)	)	PUNCT
cjfa-49831	286	10	,	,	PUNCT
cjfa-49831	286	11	77	77	NUM
cjfa-49831	286	12	-	-	SYM
cjfa-49831	286	13	114	114	NUM
cjfa-49831	286	14	.	.	PUNCT
cjfa-49831	287	1	https://doi.org/10.1007/s40685017-0057-8	https://doi.org/10.1007/s40685017-0057-8	PROPN
cjfa-49831	287	2	.	.	PUNCT
cjfa-49831	288	1	gaaya	gaaya	PROPN
cjfa-49831	288	2	,	,	PUNCT
cjfa-49831	288	3	s.	s.	PROPN
cjfa-49831	288	4	,	,	PUNCT
cjfa-49831	288	5	lakhal	lakhal	NOUN
cjfa-49831	288	6	,	,	PUNCT
cjfa-49831	288	7	n.	n.	NOUN
cjfa-49831	288	8	,	,	PUNCT
cjfa-49831	288	9	&	&	CCONJ
cjfa-49831	288	10	lakhal	lakhal	PROPN
cjfa-49831	288	11	,	,	PUNCT
cjfa-49831	288	12	f.	f.	PROPN
cjfa-49831	288	13	(	(	PUNCT
cjfa-49831	288	14	2017	2017	NUM
cjfa-49831	288	15	)	)	PUNCT
cjfa-49831	288	16	.	.	PUNCT
cjfa-49831	289	1	does	do	AUX
cjfa-49831	289	2	family	family	NOUN
cjfa-49831	289	3	ownership	ownership	NOUN
cjfa-49831	289	4	reduce	reduce	VERB
cjfa-49831	289	5	corporate	corporate	ADJ
cjfa-49831	289	6	tax	tax	NOUN
cjfa-49831	289	7	avoidance	avoidance	NOUN
cjfa-49831	289	8	?	?	PUNCT
cjfa-49831	290	1	the	the	DET
cjfa-49831	290	2	moderating	moderate	VERB
cjfa-49831	290	3	effect	effect	NOUN
cjfa-49831	290	4	of	of	ADP
cjfa-49831	290	5	audit	audit	NOUN
cjfa-49831	290	6	quality	quality	NOUN
cjfa-49831	290	7	.	.	PUNCT
cjfa-49831	291	1	managerial	managerial	ADJ
cjfa-49831	291	2	auditing	auditing	NOUN
cjfa-49831	291	3	journal	journal	NOUN
cjfa-49831	291	4	,	,	PUNCT
cjfa-49831	291	5	32(7	32(7	NOUN
cjfa-49831	291	6	)	)	PUNCT
cjfa-49831	291	7	,	,	PUNCT
cjfa-49831	291	8	731	731	NUM
cjfa-49831	291	9	-	-	SYM
cjfa-49831	291	10	744	744	NUM
cjfa-49831	291	11	.	.	PUNCT
cjfa-49831	292	1	https://doi.org/10.1108/maj-02-2017-1530	https://doi.org/10.1108/maj-02-2017-1530	PROPN
cjfa-49831	292	2	.	.	PROPN
cjfa-49831	292	3	gerayli	gerayli	PROPN
cjfa-49831	292	4	,	,	PUNCT
cjfa-49831	292	5	m.s	m.s	PROPN
cjfa-49831	292	6	.	.	PROPN
cjfa-49831	292	7	,	,	PUNCT
cjfa-49831	292	8	yanesari	yanesari	NOUN
cjfa-49831	292	9	,	,	PUNCT
cjfa-49831	292	10	a.m.	a.m.	ADV
cjfa-49831	292	11	,	,	PUNCT
cjfa-49831	292	12	&	&	CCONJ
cjfa-49831	292	13	ma’atoofi	ma’atoofi	NOUN
cjfa-49831	292	14	,	,	PUNCT
cjfa-49831	292	15	a.r	a.r	PROPN
cjfa-49831	292	16	.	.	PROPN
cjfa-49831	292	17	(	(	PUNCT
cjfa-49831	292	18	2011	2011	NUM
cjfa-49831	292	19	)	)	PUNCT
cjfa-49831	292	20	.	.	PUNCT
cjfa-49831	293	1	impact	impact	NOUN
cjfa-49831	293	2	of	of	ADP
cjfa-49831	293	3	audit	audit	NOUN
cjfa-49831	293	4	quality	quality	NOUN
cjfa-49831	293	5	on	on	ADP
cjfa-49831	293	6	earnings	earning	NOUN
cjfa-49831	293	7	management	management	NOUN
cjfa-49831	293	8	:	:	PUNCT
cjfa-49831	293	9	evidence	evidence	NOUN
cjfa-49831	293	10	from	from	ADP
cjfa-49831	293	11	iran	iran	PROPN
cjfa-49831	293	12	.	.	PUNCT
cjfa-49831	294	1	international	international	ADJ
cjfa-49831	294	2	research	research	PROPN
cjfa-49831	294	3	journal	journal	NOUN
cjfa-49831	294	4	of	of	ADP
cjfa-49831	294	5	finance	finance	NOUN
cjfa-49831	294	6	and	and	CCONJ
cjfa-49831	294	7	economics	economic	NOUN
cjfa-49831	294	8	,	,	PUNCT
cjfa-49831	294	9	66(1	66(1	NOUN
cjfa-49831	294	10	)	)	PUNCT
cjfa-49831	294	11	,	,	PUNCT
cjfa-49831	294	12	77	77	NUM
cjfa-49831	294	13	-	-	SYM
cjfa-49831	294	14	84	84	NUM
cjfa-49831	294	15	.	.	PUNCT
cjfa-49831	295	1	houqe	houqe	PROPN
cjfa-49831	295	2	,	,	PUNCT
cjfa-49831	295	3	m.n	m.n	PROPN
cjfa-49831	295	4	.	.	PROPN
cjfa-49831	295	5	,	,	PUNCT
cjfa-49831	295	6	ahmed	ahmed	PROPN
cjfa-49831	295	7	,	,	PUNCT
cjfa-49831	295	8	k.	k.	PROPN
cjfa-49831	295	9	&	&	CCONJ
cjfa-49831	295	10	van	van	PROPN
cjfa-49831	295	11	zijl	zijl	PROPN
cjfa-49831	295	12	,	,	PUNCT
cjfa-49831	295	13	t.	t.	PROPN
cjfa-49831	295	14	(	(	PUNCT
cjfa-49831	295	15	2017	2017	NUM
cjfa-49831	295	16	)	)	PUNCT
cjfa-49831	295	17	.	.	PUNCT
cjfa-49831	296	1	audit	audit	NOUN
cjfa-49831	296	2	quality	quality	NOUN
cjfa-49831	296	3	,	,	PUNCT
cjfa-49831	296	4	earnings	earning	NOUN
cjfa-49831	296	5	management	management	NOUN
cjfa-49831	296	6	,	,	PUNCT
cjfa-49831	296	7	and	and	CCONJ
cjfa-49831	296	8	cost	cost	NOUN
cjfa-49831	296	9	of	of	ADP
cjfa-49831	296	10	equity	equity	NOUN
cjfa-49831	296	11	capital	capital	NOUN
cjfa-49831	296	12	:	:	PUNCT
cjfa-49831	296	13	evidence	evidence	NOUN
cjfa-49831	296	14	from	from	ADP
cjfa-49831	296	15	india	india	PROPN
cjfa-49831	296	16	.	.	PUNCT
cjfa-49831	297	1	international	international	ADJ
cjfa-49831	297	2	journal	journal	PROPN
cjfa-49831	297	3	of	of	ADP
cjfa-49831	297	4	auditing	auditing	NOUN
cjfa-49831	297	5	,	,	PUNCT
cjfa-49831	297	6	21(2	21(2	NUM
cjfa-49831	297	7	)	)	PUNCT
cjfa-49831	297	8	,	,	PUNCT
cjfa-49831	297	9	177	177	NUM
cjfa-49831	297	10	-	-	SYM
cjfa-49831	297	11	189	189	NUM
cjfa-49831	297	12	.	.	PUNCT
cjfa-49831	298	1	https://doi.org/10.1111/ijau.12087	https://doi.org/10.1111/ijau.12087	PROPN
cjfa-49831	298	2	.	.	PUNCT
cjfa-49831	299	1	jones	jones	PROPN
cjfa-49831	299	2	,	,	PUNCT
cjfa-49831	299	3	j.j	j.j	PROPN
cjfa-49831	299	4	.	.	PROPN
cjfa-49831	299	5	(	(	PUNCT
cjfa-49831	299	6	1991	1991	NUM
cjfa-49831	299	7	)	)	PUNCT
cjfa-49831	299	8	.	.	PUNCT
cjfa-49831	300	1	earnings	earning	NOUN
cjfa-49831	300	2	management	management	NOUN
cjfa-49831	300	3	during	during	ADP
cjfa-49831	300	4	import	import	NOUN
cjfa-49831	300	5	relief	relief	NOUN
cjfa-49831	300	6	investigations	investigation	NOUN
cjfa-49831	300	7	.	.	PUNCT
cjfa-49831	301	1	journal	journal	NOUN
cjfa-49831	301	2	of	of	ADP
cjfa-49831	301	3	accounting	accounting	NOUN
cjfa-49831	301	4	research	research	NOUN
cjfa-49831	301	5	,	,	PUNCT
cjfa-49831	301	6	29(2	29(2	NUM
cjfa-49831	301	7	)	)	PUNCT
cjfa-49831	301	8	,	,	PUNCT
cjfa-49831	301	9	193	193	NUM
cjfa-49831	301	10	-	-	SYM
cjfa-49831	301	11	228	228	NUM
cjfa-49831	301	12	.	.	PUNCT
cjfa-49831	302	1	https://doi.org/10.2307/2491047	https://doi.org/10.2307/2491047	X
cjfa-49831	302	2	.	.	PUNCT
cjfa-49831	303	1	khunkaew	khunkaew	PROPN
cjfa-49831	303	2	,	,	PUNCT
cjfa-49831	303	3	r.	r.	PROPN
cjfa-49831	303	4	,	,	PUNCT
cjfa-49831	303	5	&	&	CCONJ
cjfa-49831	303	6	qingxiang	qingxiang	PROPN
cjfa-49831	303	7	,	,	PUNCT
cjfa-49831	303	8	y.	y.	PROPN
cjfa-49831	303	9	(	(	PUNCT
cjfa-49831	303	10	2019	2019	NUM
cjfa-49831	303	11	)	)	PUNCT
cjfa-49831	303	12	.	.	PUNCT
cjfa-49831	304	1	the	the	DET
cjfa-49831	304	2	characteristics	characteristic	NOUN
cjfa-49831	304	3	of	of	ADP
cjfa-49831	304	4	top	top	ADJ
cjfa-49831	304	5	management	management	NOUN
cjfa-49831	304	6	and	and	CCONJ
cjfa-49831	304	7	firm	firm	NOUN
cjfa-49831	304	8	’s	’s	PART
cjfa-49831	304	9	earnings	earning	NOUN
cjfa-49831	304	10	management	management	NOUN
cjfa-49831	304	11	:	:	PUNCT
cjfa-49831	304	12	the	the	DET
cjfa-49831	304	13	evidence	evidence	NOUN
cjfa-49831	304	14	from	from	ADP
cjfa-49831	304	15	thailand	thailand	PROPN
cjfa-49831	304	16	.	.	PUNCT
cjfa-49831	305	1	copernican	copernican	PROPN
cjfa-49831	305	2	journal	journal	PROPN
cjfa-49831	305	3	of	of	ADP
cjfa-49831	305	4	finance	finance	PROPN
cjfa-49831	305	5	&	&	CCONJ
cjfa-49831	305	6	accounting	accounting	PROPN
cjfa-49831	305	7	,	,	PUNCT
cjfa-49831	305	8	8(3	8(3	NUM
cjfa-49831	305	9	)	)	PUNCT
cjfa-49831	305	10	,	,	PUNCT
cjfa-49831	305	11	49	49	NUM
cjfa-49831	305	12	-	-	SYM
cjfa-49831	305	13	74	74	NUM
cjfa-49831	305	14	.	.	PUNCT
cjfa-49831	306	1	http://dx.doi.org/10.12775/cjfa.2019.012	http://dx.doi.org/10.12775/cjfa.2019.012	PROPN
cjfa-49831	306	2	.	.	PROPN
cjfa-49831	307	1	kraus	kraus	PROPN
cjfa-49831	307	2	,	,	PUNCT
cjfa-49831	307	3	a.	a.	PROPN
cjfa-49831	307	4	,	,	PUNCT
cjfa-49831	307	5	&	&	CCONJ
cjfa-49831	307	6	litzenberger	litzenberger	NOUN
cjfa-49831	307	7	,	,	PUNCT
cjfa-49831	307	8	r.h	r.h	PROPN
cjfa-49831	307	9	.	.	PROPN
cjfa-49831	307	10	(	(	PUNCT
cjfa-49831	307	11	1973	1973	NUM
cjfa-49831	307	12	)	)	PUNCT
cjfa-49831	307	13	.	.	PUNCT
cjfa-49831	308	1	a	a	DET
cjfa-49831	308	2	state	state	NOUN
cjfa-49831	308	3	-	-	PUNCT
cjfa-49831	308	4	preference	preference	NOUN
cjfa-49831	308	5	model	model	NOUN
cjfa-49831	308	6	of	of	ADP
cjfa-49831	308	7	optimal	optimal	ADJ
cjfa-49831	308	8	financial	financial	ADJ
cjfa-49831	308	9	leverage	leverage	NOUN
cjfa-49831	308	10	.	.	PUNCT
cjfa-49831	309	1	the	the	DET
cjfa-49831	309	2	journal	journal	PROPN
cjfa-49831	309	3	of	of	ADP
cjfa-49831	309	4	finance	finance	NOUN
cjfa-49831	309	5	,	,	PUNCT
cjfa-49831	309	6	28	28	NUM
cjfa-49831	309	7	,	,	PUNCT
cjfa-49831	309	8	911–22	911–22	NUM
cjfa-49831	309	9	.	.	PUNCT
cjfa-49831	310	1	https://doi.org/10.1111/j.1540-6261.1973	https://doi.org/10.1111/j.1540-6261.1973	NOUN
cjfa-49831	310	2	.	.	PUNCT
cjfa-49831	311	1	tb01415.x	tb01415.x	PROPN
cjfa-49831	311	2	.	.	PUNCT
cjfa-49831	312	1	krishnan	krishnan	PROPN
cjfa-49831	312	2	,	,	PUNCT
cjfa-49831	312	3	g.	g.	PROPN
cjfa-49831	312	4	,	,	PUNCT
cjfa-49831	312	5	(	(	PUNCT
cjfa-49831	312	6	2003	2003	NUM
cjfa-49831	312	7	)	)	PUNCT
cjfa-49831	312	8	.	.	PUNCT
cjfa-49831	313	1	does	do	AUX
cjfa-49831	313	2	big	big	ADJ
cjfa-49831	313	3	6	6	NUM
cjfa-49831	313	4	auditor	auditor	NOUN
cjfa-49831	313	5	industry	industry	NOUN
cjfa-49831	313	6	expertise	expertise	NOUN
cjfa-49831	313	7	constraint	constraint	VERB
cjfa-49831	313	8	earnings	earning	NOUN
cjfa-49831	313	9	manipulation	manipulation	NOUN
cjfa-49831	313	10	?	?	PUNCT
cjfa-49831	313	11	.	.	PUNCT
cjfa-49831	314	1	accounting	accounting	NOUN
cjfa-49831	314	2	horizons	horizon	NOUN
cjfa-49831	314	3	,	,	PUNCT
cjfa-49831	314	4	17	17	NUM
cjfa-49831	314	5	(	(	PUNCT
cjfa-49831	314	6	suppl	suppl	PROPN
cjfa-49831	314	7	.	.	PUNCT
cjfa-49831	314	8	)	)	PUNCT
cjfa-49831	314	9	,	,	PUNCT
cjfa-49831	314	10	1	1	NUM
cjfa-49831	314	11	-	-	SYM
cjfa-49831	314	12	16	16	NUM
cjfa-49831	314	13	.	.	PUNCT
cjfa-49831	315	1	lazzem	lazzem	PROPN
cjfa-49831	315	2	,	,	PUNCT
cjfa-49831	315	3	s.	s.	PROPN
cjfa-49831	315	4	,	,	PUNCT
cjfa-49831	315	5	&	&	CCONJ
cjfa-49831	315	6	jilani	jilani	PROPN
cjfa-49831	315	7	,	,	PUNCT
cjfa-49831	315	8	f.	f.	PROPN
cjfa-49831	315	9	(	(	PUNCT
cjfa-49831	315	10	2018	2018	NUM
cjfa-49831	315	11	)	)	PUNCT
cjfa-49831	315	12	.	.	PUNCT
cjfa-49831	316	1	the	the	DET
cjfa-49831	316	2	impact	impact	NOUN
cjfa-49831	316	3	of	of	ADP
cjfa-49831	316	4	leverage	leverage	NOUN
cjfa-49831	316	5	on	on	ADP
cjfa-49831	316	6	accrual	accrual	ADJ
cjfa-49831	316	7	-	-	PUNCT
cjfa-49831	316	8	based	base	VERB
cjfa-49831	316	9	earnings	earning	NOUN
cjfa-49831	316	10	management	management	NOUN
cjfa-49831	316	11	:	:	PUNCT
cjfa-49831	316	12	the	the	DET
cjfa-49831	316	13	case	case	NOUN
cjfa-49831	316	14	of	of	ADP
cjfa-49831	316	15	listed	list	VERB
cjfa-49831	316	16	french	french	ADJ
cjfa-49831	316	17	firms	firm	NOUN
cjfa-49831	316	18	.	.	PUNCT
cjfa-49831	317	1	research	research	NOUN
cjfa-49831	317	2	in	in	ADP
cjfa-49831	317	3	international	international	ADJ
cjfa-49831	317	4	business	business	NOUN
cjfa-49831	317	5	and	and	CCONJ
cjfa-49831	317	6	finance	finance	NOUN
cjfa-49831	317	7	,	,	PUNCT
cjfa-49831	317	8	44	44	NUM
cjfa-49831	317	9	,	,	PUNCT
cjfa-49831	317	10	350–58	350–58	NUM
cjfa-49831	317	11	.	.	PUNCT
cjfa-49831	318	1	https://doi.org/10.1016/j.ribaf.2017.07.103	https://doi.org/10.1016/j.ribaf.2017.07.103	PROPN
cjfa-49831	318	2	.	.	NOUN
cjfa-49831	318	3	leuz	leuz	PROPN
cjfa-49831	318	4	,	,	PUNCT
cjfa-49831	318	5	c.	c.	PROPN
cjfa-49831	318	6	,	,	PUNCT
cjfa-49831	318	7	nanda	nanda	PROPN
cjfa-49831	318	8	,	,	PUNCT
cjfa-49831	318	9	d.	d.	PROPN
cjfa-49831	318	10	,	,	PUNCT
cjfa-49831	318	11	&	&	CCONJ
cjfa-49831	318	12	wysocki	wysocki	PROPN
cjfa-49831	318	13	,	,	PUNCT
cjfa-49831	318	14	p.d	p.d	PROPN
cjfa-49831	318	15	.	.	PROPN
cjfa-49831	318	16	(	(	PUNCT
cjfa-49831	318	17	2003	2003	NUM
cjfa-49831	318	18	)	)	PUNCT
cjfa-49831	318	19	.	.	PUNCT
cjfa-49831	319	1	earnings	earning	NOUN
cjfa-49831	319	2	management	management	NOUN
cjfa-49831	319	3	and	and	CCONJ
cjfa-49831	319	4	investor	investor	NOUN
cjfa-49831	319	5	protection	protection	NOUN
cjfa-49831	319	6	:	:	PUNCT
cjfa-49831	319	7	an	an	DET
cjfa-49831	319	8	international	international	ADJ
cjfa-49831	319	9	comparison	comparison	NOUN
cjfa-49831	319	10	.	.	PUNCT
cjfa-49831	320	1	journal	journal	NOUN
cjfa-49831	320	2	of	of	ADP
cjfa-49831	320	3	financial	financial	ADJ
cjfa-49831	320	4	economics	economic	NOUN
cjfa-49831	320	5	,	,	PUNCT
cjfa-49831	320	6	69	69	NUM
cjfa-49831	320	7	,	,	PUNCT
cjfa-49831	320	8	505	505	NUM
cjfa-49831	320	9	-	-	SYM
cjfa-49831	320	10	527	527	NUM
cjfa-49831	320	11	.	.	PUNCT
cjfa-49831	321	1	https://doi.org/10.1016/s0304-405x(03)00121-1	https://doi.org/10.1016/s0304-405x(03)00121-1	NOUN
cjfa-49831	321	2	.	.	PUNCT
cjfa-49831	322	1	marchellina	marchellina	PROPN
cjfa-49831	322	2	,	,	PUNCT
cjfa-49831	322	3	v.	v.	PROPN
cjfa-49831	322	4	,	,	PUNCT
cjfa-49831	322	5	&	&	CCONJ
cjfa-49831	322	6	firnanti	firnanti	PROPN
cjfa-49831	322	7	,	,	PUNCT
cjfa-49831	322	8	f.	f.	PROPN
cjfa-49831	322	9	(	(	PUNCT
cjfa-49831	322	10	2020	2020	NUM
cjfa-49831	322	11	)	)	PUNCT
cjfa-49831	322	12	.	.	PUNCT
cjfa-49831	323	1	financial	financial	ADJ
cjfa-49831	323	2	ratio	ratio	NOUN
cjfa-49831	323	3	and	and	CCONJ
cjfa-49831	323	4	company	company	NOUN
cjfa-49831	323	5	characteristics	characteristic	NOUN
cjfa-49831	323	6	effect	effect	NOUN
cjfa-49831	323	7	on	on	ADP
cjfa-49831	323	8	earnings	earning	NOUN
cjfa-49831	323	9	management	management	NOUN
cjfa-49831	323	10	.	.	PUNCT
cjfa-49831	324	1	advances	advance	NOUN
cjfa-49831	324	2	in	in	ADP
cjfa-49831	324	3	economics	economic	NOUN
cjfa-49831	324	4	,	,	PUNCT
cjfa-49831	324	5	business	business	NOUN
cjfa-49831	324	6	and	and	CCONJ
cjfa-49831	324	7	management	management	NOUN
cjfa-49831	324	8	research	research	NOUN
cjfa-49831	324	9	,	,	PUNCT
cjfa-49831	324	10	174	174	NUM
cjfa-49831	324	11	,	,	PUNCT
cjfa-49831	324	12	178	178	NUM
cjfa-49831	324	13	-	-	SYM
cjfa-49831	324	14	183	183	NUM
cjfa-49831	324	15	.	.	PUNCT
cjfa-49831	325	1	mouakhar	mouakhar	PROPN
cjfa-49831	325	2	,	,	PUNCT
cjfa-49831	325	3	k.	k.	PROPN
cjfa-49831	325	4	,	,	PUNCT
cjfa-49831	325	5	kachouri	kachouri	PROPN
cjfa-49831	325	6	,	,	PUNCT
cjfa-49831	325	7	m.	m.	NOUN
cjfa-49831	325	8	,	,	PUNCT
cjfa-49831	325	9	riguen	riguen	PROPN
cjfa-49831	325	10	,	,	PUNCT
cjfa-49831	325	11	r.	r.	PROPN
cjfa-49831	325	12	,	,	PUNCT
cjfa-49831	325	13	&	&	CCONJ
cjfa-49831	325	14	jarboui	jarboui	PROPN
cjfa-49831	325	15	,	,	PUNCT
cjfa-49831	325	16	a.	a.	NOUN
cjfa-49831	325	17	(	(	PUNCT
cjfa-49831	325	18	2020	2020	NUM
cjfa-49831	325	19	)	)	PUNCT
cjfa-49831	325	20	.	.	PUNCT
cjfa-49831	326	1	the	the	DET
cjfa-49831	326	2	effect	effect	NOUN
cjfa-49831	326	3	of	of	ADP
cjfa-49831	326	4	sustainability	sustainability	NOUN
cjfa-49831	326	5	performance	performance	NOUN
cjfa-49831	326	6	and	and	CCONJ
cjfa-49831	326	7	csr	csr	NOUN
cjfa-49831	326	8	on	on	ADP
cjfa-49831	326	9	corporate	corporate	ADJ
cjfa-49831	326	10	tax	tax	NOUN
cjfa-49831	326	11	avoidance	avoidance	NOUN
cjfa-49831	326	12	with	with	ADP
cjfa-49831	326	13	board	board	NOUN
cjfa-49831	326	14	gender	gender	NOUN
cjfa-49831	326	15	diversity	diversity	NOUN
cjfa-49831	326	16	as	as	ADP
cjfa-49831	326	17	mediating	mediate	VERB
cjfa-49831	326	18	variable	variable	NOUN
cjfa-49831	326	19	.	.	PUNCT
cjfa-49831	327	1	recherches	recherche	NOUN
cjfa-49831	327	2	en	en	ADP
cjfa-49831	327	3	sciences	sciences	PROPN
cjfa-49831	327	4	de	de	X
cjfa-49831	327	5	gestion	gestion	PROPN
cjfa-49831	327	6	,	,	PUNCT
cjfa-49831	327	7	3	3	NUM
cjfa-49831	327	8	,	,	PUNCT
cjfa-49831	327	9	303	303	NUM
cjfa-49831	327	10	-	-	SYM
cjfa-49831	327	11	339	339	NUM
cjfa-49831	327	12	.	.	PUNCT
cjfa-49831	328	1	https://doi	https://doi	NOUN
cjfa-49831	328	2	.	.	PUNCT
cjfa-49831	328	3	org/10.3917	org/10.3917	NOUN
cjfa-49831	328	4	/	/	SYM
cjfa-49831	328	5	resg.138.0303	resg.138.0303	NOUN
cjfa-49831	328	6	.	.	PUNCT
cjfa-49831	329	1	nurdiniah	nurdiniah	PROPN
cjfa-49831	329	2	,	,	PUNCT
cjfa-49831	329	3	d.	d.	PROPN
cjfa-49831	329	4	,	,	PUNCT
cjfa-49831	329	5	&	&	CCONJ
cjfa-49831	329	6	herlina	herlina	PROPN
cjfa-49831	329	7	,	,	PUNCT
cjfa-49831	329	8	l.	l.	PROPN
cjfa-49831	329	9	(	(	PUNCT
cjfa-49831	329	10	2015	2015	NUM
cjfa-49831	329	11	)	)	PUNCT
cjfa-49831	329	12	.	.	PUNCT
cjfa-49831	330	1	analysis	analysis	NOUN
cjfa-49831	330	2	of	of	ADP
cjfa-49831	330	3	factors	factor	NOUN
cjfa-49831	330	4	affecting	affect	VERB
cjfa-49831	330	5	the	the	DET
cjfa-49831	330	6	motivation	motivation	NOUN
cjfa-49831	330	7	of	of	ADP
cjfa-49831	330	8	earnings	earning	NOUN
cjfa-49831	330	9	management	management	NOUN
cjfa-49831	330	10	in	in	ADP
cjfa-49831	330	11	manufacturing	manufacturing	NOUN
cjfa-49831	330	12	listed	list	VERB
cjfa-49831	330	13	in	in	ADP
cjfa-49831	330	14	indonesia	indonesia	PROPN
cjfa-49831	330	15	stock	stock	PROPN
cjfa-49831	330	16	exchange	exchange	PROPN
cjfa-49831	330	17	.	.	PUNCT
cjfa-49831	331	1	research	research	NOUN
cjfa-49831	331	2	journal	journal	PROPN
cjfa-49831	331	3	of	of	ADP
cjfa-49831	331	4	finance	finance	NOUN
cjfa-49831	331	5	and	and	CCONJ
cjfa-49831	331	6	accounting	accounting	NOUN
cjfa-49831	331	7	,	,	PUNCT
cjfa-49831	331	8	6(3	6(3	NUM
cjfa-49831	331	9	)	)	PUNCT
cjfa-49831	331	10	,	,	PUNCT
cjfa-49831	331	11	100–107	100–107	NUM
cjfa-49831	331	12	.	.	PUNCT
cjfa-49831	332	1	putri	putri	PROPN
cjfa-49831	332	2	,	,	PUNCT
cjfa-49831	332	3	a.	a.	PROPN
cjfa-49831	332	4	,	,	PUNCT
cjfa-49831	332	5	rohman	rohman	NOUN
cjfa-49831	332	6	,	,	PUNCT
cjfa-49831	332	7	a.	a.	PROPN
cjfa-49831	332	8	,	,	PUNCT
cjfa-49831	332	9	&	&	CCONJ
cjfa-49831	332	10	chariri	chariri	PROPN
cjfa-49831	332	11	,	,	PUNCT
cjfa-49831	332	12	a.	a.	NOUN
cjfa-49831	332	13	(	(	PUNCT
cjfa-49831	332	14	2016	2016	NUM
cjfa-49831	332	15	)	)	PUNCT
cjfa-49831	332	16	.	.	PUNCT
cjfa-49831	333	1	tax	tax	NOUN
cjfa-49831	333	2	avoidance	avoidance	NOUN
cjfa-49831	333	3	,	,	PUNCT
cjfa-49831	333	4	earnings	earning	NOUN
cjfa-49831	333	5	management	management	NOUN
cjfa-49831	333	6	,	,	PUNCT
cjfa-49831	333	7	and	and	CCONJ
cjfa-49831	333	8	corporate	corporate	ADJ
cjfa-49831	333	9	governance	governance	NOUN
cjfa-49831	333	10	mechanism	mechanism	NOUN
cjfa-49831	333	11	:	:	PUNCT
cjfa-49831	333	12	an	an	DET
cjfa-49831	333	13	evidence	evidence	NOUN
cjfa-49831	333	14	from	from	ADP
cjfa-49831	333	15	indonesia	indonesia	PROPN
cjfa-49831	333	16	.	.	PUNCT
cjfa-49831	334	1	international	international	ADJ
cjfa-49831	334	2	journal	journal	PROPN
cjfa-49831	334	3	of	of	ADP
cjfa-49831	334	4	economic	economic	ADJ
cjfa-49831	334	5	research	research	NOUN
cjfa-49831	334	6	,	,	PUNCT
cjfa-49831	334	7	13(4	13(4	NUM
cjfa-49831	334	8	)	)	PUNCT
cjfa-49831	334	9	,	,	PUNCT
cjfa-49831	334	10	1531	1531	NUM
cjfa-49831	334	11	-	-	SYM
cjfa-49831	334	12	1546	1546	NUM
cjfa-49831	334	13	.	.	PUNCT
cjfa-49831	335	1	amira	amira	PROPN
cjfa-49831	335	2	ben	ben	PROPN
cjfa-49831	335	3	hassoun	hassoun	PROPN
cjfa-49831	335	4	,	,	PUNCT
cjfa-49831	335	5	manel	manel	PROPN
cjfa-49831	335	6	hadrich2424	hadrich2424	VERB
cjfa-49831	335	7	qin	qin	PROPN
cjfa-49831	335	8	,	,	PUNCT
cjfa-49831	335	9	f.	f.	PROPN
cjfa-49831	335	10	(	(	PUNCT
cjfa-49831	335	11	2020	2020	NUM
cjfa-49831	335	12	)	)	PUNCT
cjfa-49831	335	13	.	.	PUNCT
cjfa-49831	336	1	impact	impact	NOUN
cjfa-49831	336	2	of	of	ADP
cjfa-49831	336	3	debt	debt	NOUN
cjfa-49831	336	4	financing	financing	NOUN
cjfa-49831	336	5	on	on	ADP
cjfa-49831	336	6	real	real	ADJ
cjfa-49831	336	7	earnings	earning	NOUN
cjfa-49831	336	8	management	management	NOUN
cjfa-49831	336	9	.	.	PUNCT
cjfa-49831	337	1	academic	academic	ADJ
cjfa-49831	337	2	journal	journal	NOUN
cjfa-49831	337	3	of	of	ADP
cjfa-49831	337	4	business	business	PROPN
cjfa-49831	337	5	&	&	CCONJ
cjfa-49831	337	6	management	management	PROPN
cjfa-49831	337	7	,	,	PUNCT
cjfa-49831	337	8	2	2	NUM
cjfa-49831	337	9	,	,	PUNCT
cjfa-49831	337	10	77–85	77–85	NUM
cjfa-49831	337	11	.	.	PUNCT
cjfa-49831	338	1	rhee	rhee	PROPN
cjfa-49831	338	2	,	,	PUNCT
cjfa-49831	338	3	c.s	c.s	PROPN
cjfa-49831	338	4	.	.	PROPN
cjfa-49831	338	5	,	,	PUNCT
cjfa-49831	338	6	rhee	rhee	PROPN
cjfa-49831	338	7	,	,	PUNCT
cjfa-49831	338	8	h.	h.	PROPN
cjfa-49831	338	9	,	,	PUNCT
cjfa-49831	338	10	&	&	CCONJ
cjfa-49831	338	11	li	li	PROPN
cjfa-49831	338	12	,	,	PUNCT
cjfa-49831	338	13	z.	z.	PROPN
cjfa-49831	338	14	(	(	PUNCT
cjfa-49831	338	15	2021	2021	NUM
cjfa-49831	338	16	)	)	PUNCT
cjfa-49831	338	17	.	.	PUNCT
cjfa-49831	339	1	audit	audit	NOUN
cjfa-49831	339	2	quality	quality	NOUN
cjfa-49831	339	3	and	and	CCONJ
cjfa-49831	339	4	earnings	earning	NOUN
cjfa-49831	339	5	management	management	NOUN
cjfa-49831	339	6	:	:	PUNCT
cjfa-49831	339	7	evidence	evidence	NOUN
cjfa-49831	339	8	from	from	ADP
cjfa-49831	339	9	shanghai	shanghai	PROPN
cjfa-49831	339	10	stock	stock	NOUN
cjfa-49831	339	11	market	market	NOUN
cjfa-49831	339	12	in	in	ADP
cjfa-49831	339	13	china	china	PROPN
cjfa-49831	339	14	.	.	PUNCT
cjfa-49831	340	1	journal	journal	PROPN
cjfa-49831	340	2	of	of	ADP
cjfa-49831	340	3	applied	apply	VERB
cjfa-49831	340	4	business	business	NOUN
cjfa-49831	340	5	research	research	NOUN
cjfa-49831	340	6	,	,	PUNCT
cjfa-49831	340	7	37(5	37(5	NUM
cjfa-49831	340	8	)	)	PUNCT
cjfa-49831	340	9	,	,	PUNCT
cjfa-49831	340	10	129–138	129–138	NUM
cjfa-49831	340	11	.	.	PUNCT
cjfa-49831	341	1	https://doi.org/10.19030/jabr.v37i5.10380	https://doi.org/10.19030/jabr.v37i5.10380	X
cjfa-49831	341	2	.	.	PUNCT
cjfa-49831	342	1	richardson	richardson	PROPN
cjfa-49831	342	2	,	,	PUNCT
cjfa-49831	342	3	g.	g.	PROPN
cjfa-49831	342	4	,	,	PUNCT
cjfa-49831	342	5	taylor	taylor	PROPN
cjfa-49831	342	6	,	,	PUNCT
cjfa-49831	342	7	g.	g.	PROPN
cjfa-49831	342	8	,	,	PUNCT
cjfa-49831	342	9	&	&	CCONJ
cjfa-49831	342	10	lanis	lanis	PROPN
cjfa-49831	342	11	,	,	PUNCT
cjfa-49831	342	12	r.	r.	PROPN
cjfa-49831	342	13	(	(	PUNCT
cjfa-49831	342	14	2013	2013	NUM
cjfa-49831	342	15	)	)	PUNCT
cjfa-49831	342	16	.	.	PUNCT
cjfa-49831	343	1	the	the	DET
cjfa-49831	343	2	impact	impact	NOUN
cjfa-49831	343	3	of	of	ADP
cjfa-49831	343	4	board	board	NOUN
cjfa-49831	343	5	of	of	ADP
cjfa-49831	343	6	director	director	NOUN
cjfa-49831	343	7	oversight	oversight	NOUN
cjfa-49831	343	8	characteristics	characteristic	NOUN
cjfa-49831	343	9	on	on	ADP
cjfa-49831	343	10	corporate	corporate	ADJ
cjfa-49831	343	11	tax	tax	NOUN
cjfa-49831	343	12	aggressiveness	aggressiveness	NOUN
cjfa-49831	343	13	:	:	PUNCT
cjfa-49831	343	14	an	an	DET
cjfa-49831	343	15	empirical	empirical	ADJ
cjfa-49831	343	16	analysis	analysis	NOUN
cjfa-49831	343	17	.	.	PUNCT
cjfa-49831	344	1	journal	journal	NOUN
cjfa-49831	344	2	of	of	ADP
cjfa-49831	344	3	accounting	accounting	NOUN
cjfa-49831	344	4	and	and	CCONJ
cjfa-49831	344	5	public	public	ADJ
cjfa-49831	344	6	policy	policy	NOUN
cjfa-49831	344	7	,	,	PUNCT
cjfa-49831	344	8	32	32	NUM
cjfa-49831	344	9	,	,	PUNCT
cjfa-49831	344	10	68–88	68–88	NUM
cjfa-49831	344	11	.	.	PUNCT
cjfa-49831	345	1	https://doi.org/10.1016/j.jaccpubpol.2013.02.004	https://doi.org/10.1016/j.jaccpubpol.2013.02.004	PROPN
cjfa-49831	345	2	.	.	PROPN
cjfa-49831	345	3	saleh	saleh	PROPN
cjfa-49831	345	4	,	,	PUNCT
cjfa-49831	345	5	n.m	n.m	PROPN
cjfa-49831	345	6	.	.	PROPN
cjfa-49831	345	7	,	,	PUNCT
cjfa-49831	345	8	&	&	CCONJ
cjfa-49831	345	9	ahmed	ahmed	PROPN
cjfa-49831	345	10	,	,	PUNCT
cjfa-49831	345	11	k.	k.	PROPN
cjfa-49831	345	12	(	(	PUNCT
cjfa-49831	345	13	2005	2005	NUM
cjfa-49831	345	14	)	)	PUNCT
cjfa-49831	345	15	.	.	PUNCT
cjfa-49831	346	1	earnings	earning	NOUN
cjfa-49831	346	2	management	management	NOUN
cjfa-49831	346	3	of	of	ADP
cjfa-49831	346	4	distressed	distressed	ADJ
cjfa-49831	346	5	firms	firm	NOUN
cjfa-49831	346	6	during	during	ADP
cjfa-49831	346	7	debt	debt	NOUN
cjfa-49831	346	8	renegotiation	renegotiation	NOUN
cjfa-49831	346	9	.	.	PUNCT
cjfa-49831	347	1	accounting	accounting	NOUN
cjfa-49831	347	2	and	and	CCONJ
cjfa-49831	347	3	business	business	NOUN
cjfa-49831	347	4	research	research	NOUN
cjfa-49831	347	5	,	,	PUNCT
cjfa-49831	347	6	35(1	35(1	NUM
cjfa-49831	347	7	)	)	PUNCT
cjfa-49831	347	8	,	,	PUNCT
cjfa-49831	347	9	69	69	NUM
cjfa-49831	347	10	-	-	SYM
cjfa-49831	347	11	86	86	NUM
cjfa-49831	347	12	.	.	PUNCT
cjfa-49831	348	1	https://doi.org/10.10	https://doi.org/10.10	PROPN
cjfa-49831	348	2	80/00014788.2005.9729663	80/00014788.2005.9729663	NUM
cjfa-49831	348	3	.	.	PUNCT
cjfa-49831	348	4	salehi	salehi	PROPN
cjfa-49831	348	5	,	,	PUNCT
cjfa-49831	348	6	m.	m.	NOUN
cjfa-49831	348	7	,	,	PUNCT
cjfa-49831	348	8	mirzaee	mirzaee	PROPN
cjfa-49831	348	9	,	,	PUNCT
cjfa-49831	348	10	m.a	m.a	PROPN
cjfa-49831	348	11	.	.	PROPN
cjfa-49831	348	12	,	,	PUNCT
cjfa-49831	348	13	&	&	CCONJ
cjfa-49831	348	14	yazdani	yazdani	PROPN
cjfa-49831	348	15	,	,	PUNCT
cjfa-49831	348	16	m.	m.	NOUN
cjfa-49831	348	17	(	(	PUNCT
cjfa-49831	348	18	2017	2017	NUM
cjfa-49831	348	19	)	)	PUNCT
cjfa-49831	348	20	.	.	PUNCT
cjfa-49831	349	1	spiritual	spiritual	ADJ
cjfa-49831	349	2	and	and	CCONJ
cjfa-49831	349	3	emotional	emotional	ADJ
cjfa-49831	349	4	intelligences	intelligence	NOUN
cjfa-49831	349	5	,	,	PUNCT
cjfa-49831	349	6	financial	financial	ADJ
cjfa-49831	349	7	performance	performance	NOUN
cjfa-49831	349	8	,	,	PUNCT
cjfa-49831	349	9	tax	tax	NOUN
cjfa-49831	349	10	avoidance	avoidance	NOUN
cjfa-49831	349	11	and	and	CCONJ
cjfa-49831	349	12	corporate	corporate	ADJ
cjfa-49831	349	13	disclosure	disclosure	NOUN
cjfa-49831	349	14	quality	quality	NOUN
cjfa-49831	349	15	in	in	ADP
cjfa-49831	349	16	iran	iran	PROPN
cjfa-49831	349	17	.	.	PUNCT
cjfa-49831	350	1	international	international	ADJ
cjfa-49831	350	2	journal	journal	PROPN
cjfa-49831	350	3	of	of	ADP
cjfa-49831	350	4	law	law	NOUN
cjfa-49831	350	5	and	and	CCONJ
cjfa-49831	350	6	management	management	NOUN
cjfa-49831	350	7	,	,	PUNCT
cjfa-49831	350	8	59(2	59(2	NUM
cjfa-49831	350	9	)	)	PUNCT
cjfa-49831	350	10	,	,	PUNCT
cjfa-49831	350	11	237–256	237–256	NUM
cjfa-49831	350	12	.	.	PUNCT
cjfa-49831	351	1	https://doi.org/10.1108/	https://doi.org/10.1108/	PROPN
cjfa-49831	351	2	ijlma-11	ijlma-11	PROPN
cjfa-49831	351	3	-	-	PUNCT
cjfa-49831	351	4	2015	2015	NUM
cjfa-49831	351	5	-	-	SYM
cjfa-49831	351	6	0059	0059	NUM
cjfa-49831	351	7	.	.	PUNCT
cjfa-49831	352	1	salhi	salhi	PROPN
cjfa-49831	352	2	,	,	PUNCT
cjfa-49831	352	3	b.	b.	PROPN
cjfa-49831	352	4	,	,	PUNCT
cjfa-49831	352	5	riguen	riguen	PROPN
cjfa-49831	352	6	,	,	PUNCT
cjfa-49831	352	7	r.	r.	PROPN
cjfa-49831	352	8	,	,	PUNCT
cjfa-49831	352	9	kachouri	kachouri	PROPN
cjfa-49831	352	10	,	,	PUNCT
cjfa-49831	352	11	m.	m.	NOUN
cjfa-49831	352	12	,	,	PUNCT
cjfa-49831	352	13	&	&	CCONJ
cjfa-49831	352	14	jarboui	jarboui	PROPN
cjfa-49831	352	15	,	,	PUNCT
cjfa-49831	352	16	a.	a.	NOUN
cjfa-49831	352	17	(	(	PUNCT
cjfa-49831	352	18	2019	2019	NUM
cjfa-49831	352	19	)	)	PUNCT
cjfa-49831	352	20	.	.	PUNCT
cjfa-49831	353	1	the	the	DET
cjfa-49831	353	2	mediating	mediate	VERB
cjfa-49831	353	3	role	role	NOUN
cjfa-49831	353	4	of	of	ADP
cjfa-49831	353	5	corporate	corporate	ADJ
cjfa-49831	353	6	social	social	ADJ
cjfa-49831	353	7	responsibility	responsibility	NOUN
cjfa-49831	353	8	on	on	ADP
cjfa-49831	353	9	the	the	DET
cjfa-49831	353	10	relationship	relationship	NOUN
cjfa-49831	353	11	between	between	ADP
cjfa-49831	353	12	governance	governance	NOUN
cjfa-49831	353	13	and	and	CCONJ
cjfa-49831	353	14	tax	tax	NOUN
cjfa-49831	353	15	avoidance	avoidance	NOUN
cjfa-49831	353	16	:	:	PUNCT
cjfa-49831	353	17	uk	uk	PROPN
cjfa-49831	353	18	common	common	ADJ
cjfa-49831	353	19	law	law	NOUN
cjfa-49831	353	20	versus	versus	ADP
cjfa-49831	353	21	french	french	ADJ
cjfa-49831	353	22	civil	civil	ADJ
cjfa-49831	353	23	law	law	NOUN
cjfa-49831	353	24	.	.	PUNCT
cjfa-49831	354	1	social	social	ADJ
cjfa-49831	354	2	responsibility	responsibility	NOUN
cjfa-49831	354	3	journal	journal	NOUN
cjfa-49831	354	4	,	,	PUNCT
cjfa-49831	354	5	16(8	16(8	NUM
cjfa-49831	354	6	)	)	PUNCT
cjfa-49831	354	7	,	,	PUNCT
cjfa-49831	354	8	1149	1149	NUM
cjfa-49831	354	9	-	-	SYM
cjfa-49831	354	10	1168	1168	NUM
cjfa-49831	354	11	.	.	PUNCT
cjfa-49831	355	1	https://doi	https://doi	X
cjfa-49831	355	2	.	.	PUNCT
cjfa-49831	355	3	org/10.1108	org/10.1108	PROPN
cjfa-49831	355	4	/	/	SYM
cjfa-49831	355	5	srj-04	srj-04	NOUN
cjfa-49831	355	6	-	-	PUNCT
cjfa-49831	355	7	2019	2019	NUM
cjfa-49831	355	8	-	-	PUNCT
cjfa-49831	355	9	0125	0125	NUM
cjfa-49831	355	10	.	.	PUNCT
cjfa-49831	356	1	scott	scott	PROPN
cjfa-49831	356	2	,	,	PUNCT
cjfa-49831	356	3	w.r	w.r	PROPN
cjfa-49831	356	4	.	.	PROPN
cjfa-49831	356	5	,	,	PUNCT
cjfa-49831	356	6	&	&	CCONJ
cjfa-49831	356	7	scott	scott	PROPN
cjfa-49831	356	8	,	,	PUNCT
cjfa-49831	356	9	w.r	w.r	PROPN
cjfa-49831	356	10	.	.	PUNCT
cjfa-49831	356	11	(	(	PUNCT
cjfa-49831	356	12	2015	2015	NUM
cjfa-49831	356	13	)	)	PUNCT
cjfa-49831	356	14	.	.	PUNCT
cjfa-49831	357	1	financial	financial	ADJ
cjfa-49831	357	2	accounting	accounting	NOUN
cjfa-49831	357	3	theory	theory	PROPN
cjfa-49831	357	4	.	.	PUNCT
cjfa-49831	358	1	pearson	pearson	PROPN
cjfa-49831	358	2	canada	canada	PROPN
cjfa-49831	358	3	inc	inc	PROPN
cjfa-49831	358	4	.	.	PROPN
cjfa-49831	358	5	sercu	sercu	PROPN
cjfa-49831	358	6	,	,	PUNCT
cjfa-49831	358	7	p.	p.	PROPN
cjfa-49831	358	8	,	,	PUNCT
cjfa-49831	358	9	vander	vander	NOUN
cjfa-49831	358	10	-	-	PUNCT
cjfa-49831	358	11	bauwhede	bauwhede	PROPN
cjfa-49831	358	12	,	,	PUNCT
cjfa-49831	358	13	h.	h.	PROPN
cjfa-49831	358	14	,	,	PUNCT
cjfa-49831	358	15	&	&	CCONJ
cjfa-49831	358	16	willekens	willekens	PROPN
cjfa-49831	358	17	,	,	PUNCT
cjfa-49831	358	18	m.	m.	NOUN
cjfa-49831	358	19	(	(	PUNCT
cjfa-49831	358	20	2006	2006	NUM
cjfa-49831	358	21	)	)	PUNCT
cjfa-49831	358	22	.	.	PUNCT
cjfa-49831	359	1	earnings	earning	NOUN
cjfa-49831	359	2	management	management	NOUN
cjfa-49831	359	3	and	and	CCONJ
cjfa-49831	359	4	debt	debt	NOUN
cjfa-49831	359	5	.	.	PUNCT
cjfa-49831	360	1	fetew	fetew	PROPN
cjfa-49831	360	2	research	research	PROPN
cjfa-49831	360	3	report	report	PROPN
cjfa-49831	360	4	afi_0619	afi_0619	NUM
cjfa-49831	360	5	,	,	PUNCT
cjfa-49831	360	6	katholieke	katholieke	PROPN
cjfa-49831	360	7	universiteit	universiteit	PROPN
cjfa-49831	360	8	leuven	leuven	PROPN
cjfa-49831	360	9	.	.	PUNCT
cjfa-49831	361	1	shackelford	shackelford	PROPN
cjfa-49831	361	2	,	,	PUNCT
cjfa-49831	361	3	d.	d.	PROPN
cjfa-49831	361	4	,	,	PUNCT
cjfa-49831	361	5	&	&	CCONJ
cjfa-49831	361	6	shevlin	shevlin	PROPN
cjfa-49831	361	7	,	,	PUNCT
cjfa-49831	361	8	t.	t.	PROPN
cjfa-49831	361	9	(	(	PUNCT
cjfa-49831	361	10	2001	2001	NUM
cjfa-49831	361	11	)	)	PUNCT
cjfa-49831	361	12	.	.	PUNCT
cjfa-49831	362	1	empirical	empirical	ADJ
cjfa-49831	362	2	tax	tax	NOUN
cjfa-49831	362	3	research	research	NOUN
cjfa-49831	362	4	in	in	ADP
cjfa-49831	362	5	accounting	accounting	NOUN
cjfa-49831	362	6	.	.	PUNCT
cjfa-49831	363	1	journal	journal	NOUN
cjfa-49831	363	2	of	of	ADP
cjfa-49831	363	3	accounting	accounting	NOUN
cjfa-49831	363	4	and	and	CCONJ
cjfa-49831	363	5	economics	economic	NOUN
cjfa-49831	363	6	,	,	PUNCT
cjfa-49831	363	7	31	31	NUM
cjfa-49831	363	8	,	,	PUNCT
cjfa-49831	363	9	321	321	NUM
cjfa-49831	363	10	-	-	SYM
cjfa-49831	363	11	387	387	NUM
cjfa-49831	363	12	.	.	PUNCT
cjfa-49831	364	1	https://doi.org/10.1016/s0165-4101(01)00022-2	https://doi.org/10.1016/s0165-4101(01)00022-2	PROPN
cjfa-49831	364	2	.	.	PUNCT
cjfa-49831	365	1	slemrod	slemrod	PROPN
cjfa-49831	365	2	,	,	PUNCT
cjfa-49831	365	3	j.	j.	PROPN
cjfa-49831	365	4	(	(	PUNCT
cjfa-49831	365	5	2004	2004	NUM
cjfa-49831	365	6	)	)	PUNCT
cjfa-49831	365	7	.	.	PUNCT
cjfa-49831	366	1	the	the	DET
cjfa-49831	366	2	economics	economic	NOUN
cjfa-49831	366	3	of	of	ADP
cjfa-49831	366	4	corporate	corporate	ADJ
cjfa-49831	366	5	tax	tax	NOUN
cjfa-49831	366	6	selfishness	selfishness	NOUN
cjfa-49831	366	7	.	.	PUNCT
cjfa-49831	367	1	national	national	ADJ
cjfa-49831	367	2	tax	tax	PROPN
cjfa-49831	367	3	journal	journal	PROPN
cjfa-49831	367	4	,	,	PUNCT
cjfa-49831	367	5	57(4	57(4	NUM
cjfa-49831	367	6	)	)	PUNCT
cjfa-49831	367	7	,	,	PUNCT
cjfa-49831	367	8	877	877	NUM
cjfa-49831	367	9	-	-	SYM
cjfa-49831	367	10	899	899	NUM
cjfa-49831	367	11	.	.	PUNCT
cjfa-49831	368	1	sunarto	sunarto	PROPN
cjfa-49831	368	2	,	,	PUNCT
cjfa-49831	368	3	s.	s.	PROPN
cjfa-49831	368	4	,	,	PUNCT
cjfa-49831	368	5	widjaja	widjaja	PROPN
cjfa-49831	368	6	,	,	PUNCT
cjfa-49831	368	7	b.	b.	PROPN
cjfa-49831	368	8	,	,	PUNCT
cjfa-49831	368	9	&	&	CCONJ
cjfa-49831	368	10	oktaviani	oktaviani	PROPN
cjfa-49831	368	11	,	,	PUNCT
cjfa-49831	368	12	r.m	r.m	PROPN
cjfa-49831	368	13	.	.	PROPN
cjfa-49831	368	14	(	(	PUNCT
cjfa-49831	368	15	2021	2021	NUM
cjfa-49831	368	16	)	)	PUNCT
cjfa-49831	368	17	.	.	PUNCT
cjfa-49831	369	1	the	the	DET
cjfa-49831	369	2	effect	effect	NOUN
cjfa-49831	369	3	of	of	ADP
cjfa-49831	369	4	corporate	corporate	ADJ
cjfa-49831	369	5	governance	governance	NOUN
cjfa-49831	369	6	on	on	ADP
cjfa-49831	369	7	tax	tax	NOUN
cjfa-49831	369	8	avoidance	avoidance	NOUN
cjfa-49831	369	9	:	:	PUNCT
cjfa-49831	369	10	the	the	DET
cjfa-49831	369	11	role	role	NOUN
cjfa-49831	369	12	of	of	ADP
cjfa-49831	369	13	profitability	profitability	NOUN
cjfa-49831	369	14	as	as	ADP
cjfa-49831	369	15	a	a	DET
cjfa-49831	369	16	mediating	mediate	VERB
cjfa-49831	369	17	variable	variable	NOUN
cjfa-49831	369	18	.	.	PUNCT
cjfa-49831	370	1	the	the	DET
cjfa-49831	370	2	journal	journal	NOUN
cjfa-49831	370	3	of	of	ADP
cjfa-49831	370	4	asian	asian	ADJ
cjfa-49831	370	5	finance	finance	NOUN
cjfa-49831	370	6	,	,	PUNCT
cjfa-49831	370	7	economics	economic	NOUN
cjfa-49831	370	8	and	and	CCONJ
cjfa-49831	370	9	business	business	NOUN
cjfa-49831	370	10	,	,	PUNCT
cjfa-49831	370	11	8(3	8(3	NUM
cjfa-49831	370	12	)	)	PUNCT
cjfa-49831	370	13	,	,	PUNCT
cjfa-49831	370	14	217–227	217–227	NUM
cjfa-49831	370	15	.	.	PUNCT
cjfa-49831	371	1	https://doi.org/10.13106/	https://doi.org/10.13106/	PROPN
cjfa-49831	371	2	jafeb.2021.vol8.no3.0217	jafeb.2021.vol8.no3.0217	PROPN
cjfa-49831	371	3	.	.	PUNCT
cjfa-49831	371	4	taylor	taylor	PROPN
cjfa-49831	371	5	,	,	PUNCT
cjfa-49831	371	6	g.	g.	PROPN
cjfa-49831	371	7	,	,	PUNCT
cjfa-49831	371	8	&	&	CCONJ
cjfa-49831	371	9	richardson	richardson	PROPN
cjfa-49831	371	10	,	,	PUNCT
cjfa-49831	371	11	d.g	d.g	PROPN
cjfa-49831	371	12	.	.	PROPN
cjfa-49831	371	13	(	(	PUNCT
cjfa-49831	371	14	2012	2012	NUM
cjfa-49831	371	15	)	)	PUNCT
cjfa-49831	371	16	,	,	PUNCT
cjfa-49831	371	17	international	international	ADJ
cjfa-49831	371	18	corporate	corporate	ADJ
cjfa-49831	371	19	tax	tax	NOUN
cjfa-49831	371	20	avoidance	avoidance	NOUN
cjfa-49831	371	21	practices	practice	NOUN
cjfa-49831	371	22	:	:	PUNCT
cjfa-49831	371	23	evidence	evidence	NOUN
cjfa-49831	371	24	from	from	ADP
cjfa-49831	371	25	australian	australian	ADJ
cjfa-49831	371	26	firms	firm	NOUN
cjfa-49831	371	27	.	.	PUNCT
cjfa-49831	372	1	international	international	ADJ
cjfa-49831	372	2	journal	journal	PROPN
cjfa-49831	372	3	of	of	ADP
cjfa-49831	372	4	accounting	accounting	NOUN
cjfa-49831	372	5	,	,	PUNCT
cjfa-49831	372	6	47(4	47(4	PROPN
cjfa-49831	372	7	)	)	PUNCT
cjfa-49831	372	8	,	,	PUNCT
cjfa-49831	372	9	469–496	469–496	NUM
cjfa-49831	372	10	.	.	PUNCT
cjfa-49831	373	1	https://doi.org/10.1016/j.intacc.2012.10.004	https://doi.org/10.1016/j.intacc.2012.10.004	NOUN
cjfa-49831	373	2	.	.	PUNCT
cjfa-49831	374	1	tulcanaza	tulcanaza	NOUN
cjfa-49831	374	2	-	-	PUNCT
cjfa-49831	374	3	prieto	prieto	NOUN
cjfa-49831	374	4	,	,	PUNCT
cjfa-49831	374	5	a.	a.	PROPN
cjfa-49831	374	6	,	,	PUNCT
cjfa-49831	374	7	lee	lee	PROPN
cjfa-49831	374	8	,	,	PUNCT
cjfa-49831	374	9	y.	y.	PROPN
cjfa-49831	374	10	,	,	PUNCT
cjfa-49831	374	11	&	&	CCONJ
cjfa-49831	374	12	koo	koo	PROPN
cjfa-49831	374	13	,	,	PUNCT
cjfa-49831	374	14	j.	j.	PROPN
cjfa-49831	374	15	(	(	PUNCT
cjfa-49831	374	16	2020	2020	NUM
cjfa-49831	374	17	)	)	PUNCT
cjfa-49831	374	18	.	.	PUNCT
cjfa-49831	375	1	effect	effect	NOUN
cjfa-49831	375	2	of	of	ADP
cjfa-49831	375	3	leverage	leverage	NOUN
cjfa-49831	375	4	on	on	ADP
cjfa-49831	375	5	real	real	ADJ
cjfa-49831	375	6	earnings	earning	NOUN
cjfa-49831	375	7	management	management	NOUN
cjfa-49831	375	8	:	:	PUNCT
cjfa-49831	375	9	evidence	evidence	NOUN
cjfa-49831	375	10	from	from	ADP
cjfa-49831	375	11	korea	korea	PROPN
cjfa-49831	375	12	.	.	PUNCT
cjfa-49831	376	1	sustainability	sustainability	NOUN
cjfa-49831	376	2	,	,	PUNCT
cjfa-49831	376	3	12(2232	12(2232	NOUN
cjfa-49831	376	4	)	)	PUNCT
cjfa-49831	376	5	,	,	PUNCT
cjfa-49831	376	6	1	1	NUM
cjfa-49831	376	7	-	-	SYM
cjfa-49831	376	8	20	20	NUM
cjfa-49831	376	9	.	.	PUNCT
cjfa-49831	377	1	https://doi.org/10.3	https://doi.org/10.3	NOUN
cjfa-49831	377	2	390	390	NUM
cjfa-49831	377	3	/	/	SYM
cjfa-49831	377	4	su12062232	su12062232	PROPN
cjfa-49831	377	5	.	.	PROPN
cjfa-49831	377	6	türegün	türegün	NOUN
cjfa-49831	377	7	,	,	PUNCT
cjfa-49831	377	8	n.	n.	NOUN
cjfa-49831	377	9	(	(	PUNCT
cjfa-49831	377	10	2016	2016	NUM
cjfa-49831	377	11	)	)	PUNCT
cjfa-49831	377	12	.	.	PUNCT
cjfa-49831	378	1	effects	effect	NOUN
cjfa-49831	378	2	of	of	ADP
cjfa-49831	378	3	borrowing	borrowing	NOUN
cjfa-49831	378	4	costs	cost	NOUN
cjfa-49831	378	5	,	,	PUNCT
cjfa-49831	378	6	firm	firm	ADJ
cjfa-49831	378	7	size	size	NOUN
cjfa-49831	378	8	,	,	PUNCT
cjfa-49831	378	9	and	and	CCONJ
cjfa-49831	378	10	characteristics	characteristic	NOUN
cjfa-49831	378	11	of	of	ADP
cjfa-49831	378	12	board	board	NOUN
cjfa-49831	378	13	of	of	ADP
cjfa-49831	378	14	directors	director	NOUN
cjfa-49831	378	15	on	on	ADP
cjfa-49831	378	16	earnings	earning	NOUN
cjfa-49831	378	17	management	management	NOUN
cjfa-49831	378	18	types	type	NOUN
cjfa-49831	378	19	:	:	PUNCT
cjfa-49831	378	20	a	a	DET
cjfa-49831	378	21	study	study	NOUN
cjfa-49831	378	22	at	at	ADP
cjfa-49831	378	23	borsa	borsa	PROPN
cjfa-49831	378	24	istanbul	istanbul	PROPN
cjfa-49831	378	25	.	.	PUNCT
cjfa-49831	379	1	asia	asia	PROPN
cjfa-49831	379	2	-	-	PUNCT
cjfa-49831	379	3	pacific	pacific	PROPN
cjfa-49831	379	4	journal	journal	PROPN
cjfa-49831	379	5	of	of	ADP
cjfa-49831	379	6	accounting	accounting	PROPN
cjfa-49831	379	7	&	&	CCONJ
cjfa-49831	379	8	economics	economic	NOUN
cjfa-49831	379	9	,	,	PUNCT
cjfa-49831	379	10	25(1	25(1	NUM
cjfa-49831	379	11	-	-	SYM
cjfa-49831	379	12	2	2	NUM
cjfa-49831	379	13	)	)	PUNCT
cjfa-49831	379	14	,	,	PUNCT
cjfa-49831	379	15	42	42	NUM
cjfa-49831	379	16	-	-	SYM
cjfa-49831	379	17	56	56	NUM
cjfa-49831	379	18	.	.	PUNCT
cjfa-49831	380	1	https://doi.org/10.1080/160816	https://doi.org/10.1080/160816	NUM
cjfa-49831	381	1	25.2016.1246192	25.2016.1246192	X
cjfa-49831	381	2	.	.	PUNCT
cjfa-49831	382	1	van	van	PROPN
cjfa-49831	382	2	tendeloo	tendeloo	PROPN
cjfa-49831	382	3	,	,	PUNCT
cjfa-49831	382	4	b.	b.	PROPN
cjfa-49831	382	5	,	,	PUNCT
cjfa-49831	382	6	&	&	CCONJ
cjfa-49831	382	7	vanstraelen	vanstraelen	PROPN
cjfa-49831	382	8	,	,	PUNCT
cjfa-49831	382	9	a.	a.	NOUN
cjfa-49831	382	10	(	(	PUNCT
cjfa-49831	382	11	2008	2008	NUM
cjfa-49831	382	12	)	)	PUNCT
cjfa-49831	382	13	,	,	PUNCT
cjfa-49831	382	14	earnings	earning	NOUN
cjfa-49831	382	15	management	management	NOUN
cjfa-49831	382	16	and	and	CCONJ
cjfa-49831	382	17	audit	audit	NOUN
cjfa-49831	382	18	quality	quality	NOUN
cjfa-49831	382	19	in	in	ADP
cjfa-49831	382	20	europe	europe	PROPN
cjfa-49831	382	21	:	:	PUNCT
cjfa-49831	382	22	evidence	evidence	NOUN
cjfa-49831	382	23	from	from	ADP
cjfa-49831	382	24	the	the	DET
cjfa-49831	382	25	private	private	ADJ
cjfa-49831	382	26	client	client	NOUN
cjfa-49831	382	27	segment	segment	NOUN
cjfa-49831	382	28	market	market	NOUN
cjfa-49831	382	29	.	.	PUNCT
cjfa-49831	383	1	european	european	ADJ
cjfa-49831	383	2	accounting	accounting	PROPN
cjfa-49831	383	3	review	review	PROPN
cjfa-49831	383	4	,	,	PUNCT
cjfa-49831	383	5	17	17	NUM
cjfa-49831	383	6	(	(	PUNCT
cjfa-49831	383	7	3	3	NUM
cjfa-49831	383	8	)	)	PUNCT
cjfa-49831	383	9	,	,	PUNCT
cjfa-49831	383	10	447	447	NUM
cjfa-49831	383	11	-	-	SYM
cjfa-49831	383	12	469	469	NUM
cjfa-49831	383	13	.	.	PUNCT
cjfa-49831	384	1	https://doi.org/10.1080/09638180802016684	https://doi.org/10.1080/09638180802016684	INTJ
cjfa-49831	384	2	.	.	PUNCT
cjfa-49831	385	1	does	do	AUX
cjfa-49831	385	2	tax	tax	NOUN
cjfa-49831	385	3	aggressiveness	aggressiveness	NOUN
cjfa-49831	385	4	lead	lead	VERB
cjfa-49831	385	5	to	to	ADP
cjfa-49831	385	6	more	more	ADJ
cjfa-49831	385	7	earnings	earning	NOUN
cjfa-49831	385	8	management	management	NOUN
cjfa-49831	385	9	…	…	PUNCT
cjfa-49831	385	10	2525	2525	NUM
cjfa-49831	385	11	velury	velury	NOUN
cjfa-49831	385	12	,	,	PUNCT
cjfa-49831	385	13	u.	u.	PROPN
cjfa-49831	385	14	,	,	PUNCT
cjfa-49831	385	15	reisch	reisch	PROPN
cjfa-49831	385	16	,	,	PUNCT
cjfa-49831	385	17	j.t	j.t	PROPN
cjfa-49831	385	18	.	.	PROPN
cjfa-49831	385	19	,	,	PUNCT
cjfa-49831	385	20	&	&	CCONJ
cjfa-49831	385	21	o’reilly	o’reilly	ADV
cjfa-49831	385	22	,	,	PUNCT
cjfa-49831	385	23	d.m	d.m	PROPN
cjfa-49831	385	24	.	.	PUNCT
cjfa-49831	386	1	(	(	PUNCT
cjfa-49831	386	2	2003	2003	NUM
cjfa-49831	386	3	)	)	PUNCT
cjfa-49831	386	4	.	.	PUNCT
cjfa-49831	387	1	institutional	institutional	ADJ
cjfa-49831	387	2	ownership	ownership	NOUN
cjfa-49831	387	3	and	and	CCONJ
cjfa-49831	387	4	the	the	DET
cjfa-49831	387	5	selection	selection	NOUN
cjfa-49831	387	6	of	of	ADP
cjfa-49831	387	7	industry	industry	NOUN
cjfa-49831	387	8	specialist	specialist	NOUN
cjfa-49831	387	9	auditors	auditor	NOUN
cjfa-49831	387	10	.	.	PUNCT
cjfa-49831	388	1	review	review	NOUN
cjfa-49831	388	2	of	of	ADP
cjfa-49831	388	3	quantitative	quantitative	ADJ
cjfa-49831	388	4	finance	finance	NOUN
cjfa-49831	388	5	and	and	CCONJ
cjfa-49831	388	6	accounting	accounting	NOUN
cjfa-49831	388	7	,	,	PUNCT
cjfa-49831	388	8	21(1	21(1	NUM
cjfa-49831	388	9	)	)	PUNCT
cjfa-49831	388	10	,	,	PUNCT
cjfa-49831	388	11	35	35	NUM
cjfa-49831	388	12	-	-	SYM
cjfa-49831	388	13	48	48	NUM
cjfa-49831	388	14	.	.	PUNCT
cjfa-49831	389	1	https://doi.org/10.1023/a:1024855605207	https://doi.org/10.1023/a:1024855605207	PROPN
cjfa-49831	389	2	.	.	PUNCT
cjfa-49831	390	1	wang	wang	PROPN
cjfa-49831	390	2	,	,	PUNCT
cjfa-49831	390	3	l.	l.	PROPN
cjfa-49831	390	4	(	(	PUNCT
cjfa-49831	390	5	2014	2014	NUM
cjfa-49831	390	6	)	)	PUNCT
cjfa-49831	390	7	.	.	PUNCT
cjfa-49831	391	1	specific	specific	ADJ
cjfa-49831	391	2	investment	investment	NOUN
cjfa-49831	391	3	,	,	PUNCT
cjfa-49831	391	4	trust	trust	NOUN
cjfa-49831	391	5	and	and	CCONJ
cjfa-49831	391	6	control	control	NOUN
cjfa-49831	391	7	rights	right	NOUN
cjfa-49831	391	8	governance	governance	NOUN
cjfa-49831	391	9	in	in	ADP
cjfa-49831	391	10	venture	venture	NOUN
cjfa-49831	391	11	capital	capital	NOUN
cjfa-49831	391	12	-	-	PUNCT
cjfa-49831	391	13	backed	back	VERB
cjfa-49831	391	14	entrepreneurial	entrepreneurial	ADJ
cjfa-49831	391	15	firms	firm	NOUN
cjfa-49831	391	16	.	.	PUNCT
cjfa-49831	392	1	journal	journal	PROPN
cjfa-49831	392	2	of	of	ADP
cjfa-49831	392	3	management	management	NOUN
cjfa-49831	392	4	science	science	NOUN
cjfa-49831	392	5	,	,	PUNCT
cjfa-49831	392	6	27(5	27(5	PROPN
cjfa-49831	392	7	)	)	PUNCT
cjfa-49831	392	8	,	,	PUNCT
cjfa-49831	392	9	50	50	NUM
cjfa-49831	392	10	-	-	SYM
cjfa-49831	392	11	68	68	NUM
cjfa-49831	392	12	.	.	PUNCT
cjfa-49831	393	1	wang	wang	PROPN
cjfa-49831	393	2	,	,	PUNCT
cjfa-49831	393	3	s.	s.	PROPN
cjfa-49831	393	4	,	,	PUNCT
cjfa-49831	393	5	&	&	CCONJ
cjfa-49831	393	6	chen	chen	PROPN
cjfa-49831	393	7	,	,	PUNCT
cjfa-49831	393	8	s.	s.	PROPN
cjfa-49831	393	9	(	(	PUNCT
cjfa-49831	393	10	2012	2012	NUM
cjfa-49831	393	11	)	)	PUNCT
cjfa-49831	393	12	.	.	PUNCT
cjfa-49831	394	1	the	the	DET
cjfa-49831	394	2	motivation	motivation	NOUN
cjfa-49831	394	3	for	for	ADP
cjfa-49831	394	4	tax	tax	NOUN
cjfa-49831	394	5	avoidance	avoidance	NOUN
cjfa-49831	394	6	in	in	ADP
cjfa-49831	394	7	earnings	earning	NOUN
cjfa-49831	394	8	management	management	NOUN
cjfa-49831	394	9	.	.	PUNCT
cjfa-49831	395	1	in	in	ADP
cjfa-49831	395	2	2012	2012	NUM
cjfa-49831	395	3	international	international	ADJ
cjfa-49831	395	4	conference	conference	NOUN
cjfa-49831	395	5	on	on	ADP
cjfa-49831	395	6	engineering	engineering	NOUN
cjfa-49831	395	7	and	and	CCONJ
cjfa-49831	395	8	business	business	NOUN
cjfa-49831	395	9	management	management	NOUN
cjfa-49831	395	10	,	,	PUNCT
cjfa-49831	395	11	447	447	NUM
cjfa-49831	395	12	-	-	SYM
cjfa-49831	395	13	450	450	NUM
cjfa-49831	395	14	.	.	PUNCT
cjfa-49831	396	1	watts	watts	PROPN
cjfa-49831	396	2	,	,	PUNCT
cjfa-49831	396	3	r.l	r.l	PROPN
cjfa-49831	396	4	.	.	PROPN
cjfa-49831	396	5	,	,	PUNCT
cjfa-49831	396	6	&	&	CCONJ
cjfa-49831	396	7	zimmerman	zimmerman	PROPN
cjfa-49831	396	8	,	,	PUNCT
cjfa-49831	396	9	j.l	j.l	PROPN
cjfa-49831	396	10	.	.	PROPN
cjfa-49831	396	11	(	(	PUNCT
cjfa-49831	396	12	1978	1978	NUM
cjfa-49831	396	13	)	)	PUNCT
cjfa-49831	396	14	.	.	PUNCT
cjfa-49831	397	1	toward	toward	ADP
cjfa-49831	397	2	a	a	DET
cjfa-49831	397	3	positive	positive	ADJ
cjfa-49831	397	4	theory	theory	NOUN
cjfa-49831	397	5	of	of	ADP
cjfa-49831	397	6	the	the	DET
cjfa-49831	397	7	determination	determination	NOUN
cjfa-49831	397	8	of	of	ADP
cjfa-49831	397	9	accounting	accounting	NOUN
cjfa-49831	397	10	standards	standard	NOUN
cjfa-49831	397	11	.	.	PUNCT
cjfa-49831	398	1	the	the	DET
cjfa-49831	398	2	accounting	accounting	NOUN
cjfa-49831	398	3	review	review	NOUN
cjfa-49831	398	4	,	,	PUNCT
cjfa-49831	398	5	53	53	NUM
cjfa-49831	398	6	,	,	PUNCT
cjfa-49831	398	7	112	112	NUM
cjfa-49831	398	8	-	-	SYM
cjfa-49831	398	9	134	134	NUM
cjfa-49831	398	10	.	.	PUNCT
cjfa-49831	399	1	watts	watts	PROPN
cjfa-49831	399	2	,	,	PUNCT
cjfa-49831	399	3	r.l	r.l	PROPN
cjfa-49831	399	4	.	.	PROPN
cjfa-49831	399	5	,	,	PUNCT
cjfa-49831	399	6	&	&	CCONJ
cjfa-49831	399	7	zimmerman	zimmerman	PROPN
cjfa-49831	399	8	,	,	PUNCT
cjfa-49831	399	9	j.l	j.l	PROPN
cjfa-49831	399	10	.	.	PROPN
cjfa-49831	399	11	(	(	PUNCT
cjfa-49831	399	12	1990	1990	NUM
cjfa-49831	399	13	)	)	PUNCT
cjfa-49831	399	14	.	.	PUNCT
cjfa-49831	400	1	positive	positive	ADJ
cjfa-49831	400	2	accounting	accounting	NOUN
cjfa-49831	400	3	theory	theory	NOUN
cjfa-49831	400	4	:	:	PUNCT
cjfa-49831	400	5	a	a	DET
cjfa-49831	400	6	ten	ten	NUM
cjfa-49831	400	7	year	year	NOUN
cjfa-49831	400	8	perspective	perspective	NOUN
cjfa-49831	400	9	.	.	PUNCT
cjfa-49831	401	1	the	the	DET
cjfa-49831	401	2	accounting	accounting	NOUN
cjfa-49831	401	3	review	review	NOUN
cjfa-49831	401	4	,	,	PUNCT
cjfa-49831	401	5	65(1	65(1	NOUN
cjfa-49831	401	6	)	)	PUNCT
cjfa-49831	401	7	,	,	PUNCT
cjfa-49831	401	8	131	131	NUM
cjfa-49831	401	9	-	-	SYM
cjfa-49831	401	10	156	156	NUM
cjfa-49831	401	11	.	.	PUNCT
cjfa-49831	402	1	zamri	zamri	PROPN
cjfa-49831	402	2	,	,	PUNCT
cjfa-49831	402	3	n.	n.	PROPN
cjfa-49831	402	4	,	,	PUNCT
cjfa-49831	402	5	rahman	rahman	PROPN
cjfa-49831	402	6	,	,	PUNCT
cjfa-49831	402	7	r.a	r.a	PROPN
cjfa-49831	402	8	.	.	PROPN
cjfa-49831	402	9	,	,	PUNCT
cjfa-49831	402	10	&	&	CCONJ
cjfa-49831	402	11	isa	isa	PROPN
cjfa-49831	402	12	,	,	PUNCT
cjfa-49831	402	13	n.s.m	n.s.m	PROPN
cjfa-49831	402	14	.	.	PUNCT
cjfa-49831	402	15	(	(	PUNCT
cjfa-49831	402	16	2013	2013	NUM
cjfa-49831	402	17	)	)	PUNCT
cjfa-49831	402	18	.	.	PUNCT
cjfa-49831	403	1	the	the	DET
cjfa-49831	403	2	impact	impact	NOUN
cjfa-49831	403	3	of	of	ADP
cjfa-49831	403	4	leverage	leverage	NOUN
cjfa-49831	403	5	on	on	ADP
cjfa-49831	403	6	real	real	ADJ
cjfa-49831	403	7	earnings	earning	NOUN
cjfa-49831	403	8	management	management	NOUN
cjfa-49831	403	9	.	.	PUNCT
cjfa-49831	404	1	procedia	procedia	NOUN
cjfa-49831	404	2	economics	economic	NOUN
cjfa-49831	404	3	and	and	CCONJ
cjfa-49831	404	4	finance	finance	NOUN
cjfa-49831	404	5	,	,	PUNCT
cjfa-49831	404	6	7	7	NUM
cjfa-49831	404	7	,	,	PUNCT
cjfa-49831	404	8	86–95	86–95	NUM
cjfa-49831	404	9	.	.	PUNCT
cjfa-49831	405	1	https://doi.org/10.1016/	https://doi.org/10.1016/	PROPN
cjfa-49831	405	2	s2212	s2212	PROPN
cjfa-49831	405	3	-	-	PROPN
cjfa-49831	405	4	5671(13)00222	5671(13)00222	NUM
cjfa-49831	405	5	-	-	SYM
cjfa-49831	405	6	0	0	NUM
cjfa-49831	405	7	.	.	PUNCT