id	sid	tid	token	lemma	pos
cjfa-56742	1	1	4747copernican	4747copernican	NUM
cjfa-56742	1	2	journal	journal	NOUN
cjfa-56742	1	3	of	of	ADP
cjfa-56742	1	4	finance	finance	PROPN
cjfa-56742	1	5	&	&	CCONJ
cjfa-56742	1	6	accounting	accounting	PROPN
cjfa-56742	1	7	e	e	PROPN
cjfa-56742	1	8	-	-	PROPN
cjfa-56742	1	9	issn	issn	PROPN
cjfa-56742	1	10	2300	2300	NUM
cjfa-56742	1	11	-	-	SYM
cjfa-56742	1	12	3065	3065	NUM
cjfa-56742	1	13	p	p	PROPN
cjfa-56742	1	14	-	-	PUNCT
cjfa-56742	1	15	issn	issn	PROPN
cjfa-56742	1	16	2300	2300	NUM
cjfa-56742	1	17	-	-	SYM
cjfa-56742	1	18	12402024	12402024	NUM
cjfa-56742	1	19	,	,	PUNCT
cjfa-56742	1	20	volume	volume	NOUN
cjfa-56742	1	21	13	13	NUM
cjfa-56742	1	22	,	,	PUNCT
cjfa-56742	1	23	issue	issue	NOUN
cjfa-56742	1	24	2	2	NUM
cjfa-56742	1	25	date	date	NOUN
cjfa-56742	1	26	of	of	ADP
cjfa-56742	1	27	submission	submission	NOUN
cjfa-56742	1	28	:	:	PUNCT
cjfa-56742	1	29	february	february	NOUN
cjfa-56742	1	30	15	15	NUM
cjfa-56742	1	31	,	,	PUNCT
cjfa-56742	1	32	2024	2024	NUM
cjfa-56742	1	33	;	;	PUNCT
cjfa-56742	1	34	date	date	NOUN
cjfa-56742	1	35	of	of	ADP
cjfa-56742	1	36	acceptance	acceptance	NOUN
cjfa-56742	1	37	:	:	PUNCT
cjfa-56742	1	38	may	may	AUX
cjfa-56742	1	39	17	17	NUM
cjfa-56742	1	40	,	,	PUNCT
cjfa-56742	1	41	2024	2024	NUM
cjfa-56742	1	42	.	.	PUNCT
cjfa-56742	2	1	*	*	PUNCT
cjfa-56742	2	2	contact	contact	NOUN
cjfa-56742	2	3	information	information	NOUN
cjfa-56742	2	4	:	:	PUNCT
cjfa-56742	2	5	inesbf@hotmail.fr	inesbf@hotmail.fr	PROPN
cjfa-56742	2	6	,	,	PUNCT
cjfa-56742	2	7	higher	high	ADJ
cjfa-56742	2	8	institute	institute	PROPN
cjfa-56742	2	9	of	of	ADP
cjfa-56742	2	10	management	management	NOUN
cjfa-56742	2	11	,	,	PUNCT
cjfa-56742	2	12	gef-2alab	gef-2alab	NOUN
cjfa-56742	2	13	,	,	PUNCT
cjfa-56742	2	14	university	university	NOUN
cjfa-56742	2	15	of	of	ADP
cjfa-56742	2	16	tunis	tunis	PROPN
cjfa-56742	2	17	,	,	PUNCT
cjfa-56742	2	18	41	41	NUM
cjfa-56742	2	19	,	,	PUNCT
cjfa-56742	2	20	la	la	PROPN
cjfa-56742	2	21	liberté	liberté	PROPN
cjfa-56742	2	22	street	street	PROPN
cjfa-56742	2	23	,	,	PUNCT
cjfa-56742	2	24	bouchoucha	bouchoucha	ADJ
cjfa-56742	2	25	city	city	NOUN
cjfa-56742	2	26	,	,	PUNCT
cjfa-56742	2	27	2000	2000	NUM
cjfa-56742	2	28	,	,	PUNCT
cjfa-56742	2	29	bardo	bardo	PROPN
cjfa-56742	2	30	,	,	PUNCT
cjfa-56742	2	31	tunis	tunis	PROPN
cjfa-56742	2	32	,	,	PUNCT
cjfa-56742	2	33	tunisia	tunisia	NOUN
cjfa-56742	2	34	,	,	PUNCT
cjfa-56742	2	35	phone	phone	NOUN
cjfa-56742	2	36	:	:	PUNCT
cjfa-56742	2	37	+216	+216	NUM
cjfa-56742	2	38	-	-	SYM
cjfa-56742	2	39	22802118	22802118	NUM
cjfa-56742	2	40	;	;	PUNCT
cjfa-56742	2	41	orcid	orcid	NOUN
cjfa-56742	3	1	i	i	NOUN
cjfa-56742	3	2	d	d	NOUN
cjfa-56742	3	3	:	:	PUNCT
cjfa-56742	4	1	https://orcid.org/0009-0001-6708-8305	https://orcid.org/0009-0001-6708-8305	ADJ
cjfa-56742	4	2	.	.	PUNCT
cjfa-56742	5	1	ben	ben	PROPN
cjfa-56742	5	2	flah	flah	PROPN
cjfa-56742	5	3	,	,	PUNCT
cjfa-56742	5	4	i.	i.	PROPN
cjfa-56742	5	5	(	(	PUNCT
cjfa-56742	5	6	2024	2024	NUM
cjfa-56742	5	7	)	)	PUNCT
cjfa-56742	5	8	.	.	PUNCT
cjfa-56742	6	1	real	real	ADJ
cjfa-56742	6	2	options	option	NOUN
cjfa-56742	6	3	approach	approach	NOUN
cjfa-56742	6	4	to	to	ADP
cjfa-56742	6	5	the	the	DET
cjfa-56742	6	6	pre	pre	ADJ
cjfa-56742	6	7	-	-	ADJ
cjfa-56742	6	8	closing	closing	ADJ
cjfa-56742	6	9	process	process	NOUN
cjfa-56742	6	10	of	of	ADP
cjfa-56742	6	11	a	a	DET
cjfa-56742	6	12	merger	merger	NOUN
cjfa-56742	6	13	and	and	CCONJ
cjfa-56742	6	14	acquisition	acquisition	NOUN
cjfa-56742	6	15	:	:	PUNCT
cjfa-56742	6	16	an	an	DET
cjfa-56742	6	17	exploratory	exploratory	ADJ
cjfa-56742	6	18	study	study	NOUN
cjfa-56742	6	19	in	in	ADP
cjfa-56742	6	20	the	the	DET
cjfa-56742	6	21	french	french	ADJ
cjfa-56742	6	22	context	context	NOUN
cjfa-56742	6	23	.	.	PUNCT
cjfa-56742	7	1	copernican	copernican	PROPN
cjfa-56742	7	2	journal	journal	PROPN
cjfa-56742	7	3	of	of	ADP
cjfa-56742	7	4	finance	finance	PROPN
cjfa-56742	7	5	&	&	CCONJ
cjfa-56742	7	6	accounting	accounting	PROPN
cjfa-56742	7	7	,	,	PUNCT
cjfa-56742	7	8	13(2	13(2	PROPN
cjfa-56742	7	9	)	)	PUNCT
cjfa-56742	7	10	,	,	PUNCT
cjfa-56742	7	11	47–62	47–62	NUM
cjfa-56742	7	12	.	.	X
cjfa-56742	7	13	http://dx.doi.org/10.12775/cjfa.2024.007	http://dx.doi.org/10.12775/cjfa.2024.007	PROPN
cjfa-56742	7	14	ines	ines	PROPN
cjfa-56742	7	15	ben	ben	PROPN
cjfa-56742	7	16	flah	flah	PROPN
cjfa-56742	7	17	*	*	PROPN
cjfa-56742	7	18	university	university	PROPN
cjfa-56742	7	19	of	of	ADP
cjfa-56742	7	20	tunis	tunis	VERB
cjfa-56742	7	21	real	real	ADJ
cjfa-56742	7	22	options	option	NOUN
cjfa-56742	7	23	approach	approach	NOUN
cjfa-56742	7	24	to	to	ADP
cjfa-56742	7	25	the	the	DET
cjfa-56742	7	26	pre	pre	ADJ
cjfa-56742	7	27	-	-	ADJ
cjfa-56742	7	28	closing	closing	ADJ
cjfa-56742	7	29	process	process	NOUN
cjfa-56742	7	30	of	of	ADP
cjfa-56742	7	31	a	a	DET
cjfa-56742	7	32	merger	merger	NOUN
cjfa-56742	7	33	and	and	CCONJ
cjfa-56742	7	34	acquisition	acquisition	NOUN
cjfa-56742	7	35	:	:	PUNCT
cjfa-56742	7	36	an	an	DET
cjfa-56742	7	37	exploratory	exploratory	ADJ
cjfa-56742	7	38	study	study	NOUN
cjfa-56742	7	39	in	in	ADP
cjfa-56742	7	40	the	the	DET
cjfa-56742	7	41	french	french	ADJ
cjfa-56742	7	42	context	context	NOUN
cjfa-56742	7	43	keywords	keyword	NOUN
cjfa-56742	7	44	:	:	PUNCT
cjfa-56742	7	45	real	real	ADJ
cjfa-56742	7	46	options	option	NOUN
cjfa-56742	7	47	,	,	PUNCT
cjfa-56742	7	48	mergers	merger	NOUN
cjfa-56742	7	49	and	and	CCONJ
cjfa-56742	7	50	acquisitions	acquisition	NOUN
cjfa-56742	7	51	,	,	PUNCT
cjfa-56742	7	52	pre	pre	ADJ
cjfa-56742	7	53	-	-	ADJ
cjfa-56742	7	54	closing	closing	ADJ
cjfa-56742	7	55	process	process	NOUN
cjfa-56742	7	56	,	,	PUNCT
cjfa-56742	7	57	exploratory	exploratory	ADJ
cjfa-56742	7	58	study	study	NOUN
cjfa-56742	7	59	.	.	PUNCT
cjfa-56742	8	1	j	j	PROPN
cjfa-56742	8	2	e	e	PROPN
cjfa-56742	8	3	l	l	NOUN
cjfa-56742	8	4	classification	classification	NOUN
cjfa-56742	8	5	:	:	PUNCT
cjfa-56742	8	6	d81	d81	NOUN
cjfa-56742	8	7	,	,	PUNCT
cjfa-56742	8	8	g13	g13	PROPN
cjfa-56742	8	9	,	,	PUNCT
cjfa-56742	8	10	g34	g34	NOUN
cjfa-56742	8	11	.	.	PUNCT
cjfa-56742	9	1	abstract	abstract	ADJ
cjfa-56742	9	2	:	:	PUNCT
cjfa-56742	9	3	the	the	DET
cjfa-56742	9	4	research	research	NOUN
cjfa-56742	9	5	objective	objective	NOUN
cjfa-56742	9	6	of	of	ADP
cjfa-56742	9	7	the	the	DET
cjfa-56742	9	8	article	article	NOUN
cjfa-56742	9	9	is	be	AUX
cjfa-56742	9	10	to	to	PART
cjfa-56742	9	11	understand	understand	VERB
cjfa-56742	9	12	the	the	DET
cjfa-56742	9	13	real	real	ADJ
cjfa-56742	9	14	options	option	NOUN
cjfa-56742	9	15	’	'	PUNCT
cjfa-56742	9	16	generating	generating	NOUN
cjfa-56742	9	17	process	process	NOUN
cjfa-56742	9	18	during	during	ADP
cjfa-56742	9	19	the	the	DET
cjfa-56742	9	20	various	various	ADJ
cjfa-56742	9	21	stages	stage	NOUN
cjfa-56742	9	22	of	of	ADP
cjfa-56742	9	23	the	the	DET
cjfa-56742	9	24	mergers	merger	NOUN
cjfa-56742	9	25	and	and	CCONJ
cjfa-56742	9	26	acquisitions	acquisition	NOUN
cjfa-56742	9	27	(	(	PUNCT
cjfa-56742	9	28	m&a	m&a	PROPN
cjfa-56742	9	29	)	)	PUNCT
cjfa-56742	9	30	projects	project	NOUN
cjfa-56742	9	31	.	.	PUNCT
cjfa-56742	10	1	in	in	ADP
cjfa-56742	10	2	fact	fact	NOUN
cjfa-56742	10	3	,	,	PUNCT
cjfa-56742	10	4	the	the	DET
cjfa-56742	10	5	significant	significant	ADJ
cjfa-56742	10	6	increase	increase	NOUN
cjfa-56742	10	7	in	in	ADP
cjfa-56742	10	8	the	the	DET
cjfa-56742	10	9	number	number	NOUN
cjfa-56742	10	10	of	of	ADP
cjfa-56742	10	11	publications	publication	NOUN
cjfa-56742	10	12	on	on	ADP
cjfa-56742	10	13	m&a	m&a	PROPN
cjfa-56742	10	14	using	use	VERB
cjfa-56742	10	15	the	the	DET
cjfa-56742	10	16	real	real	ADJ
cjfa-56742	10	17	option	option	NOUN
cjfa-56742	10	18	method	method	NOUN
cjfa-56742	10	19	from	from	ADP
cjfa-56742	10	20	the	the	DET
cjfa-56742	10	21	mid	mid	ADJ
cjfa-56742	10	22	1990	1990	NUM
cjfa-56742	10	23	’s	’s	NOUN
cjfa-56742	10	24	to	to	ADP
cjfa-56742	10	25	today	today	NOUN
cjfa-56742	10	26	contrasts	contrast	VERB
cjfa-56742	10	27	with	with	ADP
cjfa-56742	10	28	the	the	DET
cjfa-56742	10	29	low	low	ADJ
cjfa-56742	10	30	average	average	ADJ
cjfa-56742	10	31	rate	rate	NOUN
cjfa-56742	10	32	of	of	ADP
cjfa-56742	10	33	its	its	PRON
cjfa-56742	10	34	utilization	utilization	NOUN
cjfa-56742	10	35	by	by	ADP
cjfa-56742	10	36	managers	manager	NOUN
cjfa-56742	10	37	.	.	PUNCT
cjfa-56742	11	1	in	in	ADP
cjfa-56742	11	2	europe	europe	PROPN
cjfa-56742	11	3	,	,	PUNCT
cjfa-56742	11	4	only	only	ADV
cjfa-56742	11	5	6	6	NUM
cjfa-56742	11	6	%	%	NOUN
cjfa-56742	11	7	of	of	ADP
cjfa-56742	11	8	cfos	cfos	NOUN
cjfa-56742	11	9	in	in	ADP
cjfa-56742	11	10	large	large	ADJ
cjfa-56742	11	11	companies	company	NOUN
cjfa-56742	11	12	claim	claim	VERB
cjfa-56742	11	13	to	to	PART
cjfa-56742	11	14	use	use	VERB
cjfa-56742	11	15	the	the	DET
cjfa-56742	11	16	real	real	ADJ
cjfa-56742	11	17	options	option	NOUN
cjfa-56742	11	18	method	method	NOUN
cjfa-56742	11	19	in	in	ADP
cjfa-56742	11	20	their	their	PRON
cjfa-56742	11	21	capital	capital	NOUN
cjfa-56742	11	22	budgeting	budgeting	NOUN
cjfa-56742	11	23	process	process	NOUN
cjfa-56742	11	24	(	(	PUNCT
cjfa-56742	11	25	horn	horn	NOUN
cjfa-56742	11	26	,	,	PUNCT
cjfa-56742	11	27	kjærland	kjærland	PROPN
cjfa-56742	11	28	,	,	PUNCT
cjfa-56742	11	29	molnár	molnár	PROPN
cjfa-56742	11	30	&	&	CCONJ
cjfa-56742	11	31	steen	steen	PROPN
cjfa-56742	11	32	,	,	PUNCT
cjfa-56742	11	33	2015	2015	NUM
cjfa-56742	11	34	)	)	PUNCT
cjfa-56742	11	35	.	.	PUNCT
cjfa-56742	12	1	this	this	PRON
cjfa-56742	12	2	is	be	AUX
cjfa-56742	12	3	due	due	ADJ
cjfa-56742	12	4	to	to	ADP
cjfa-56742	12	5	a	a	DET
cjfa-56742	12	6	lack	lack	NOUN
cjfa-56742	12	7	of	of	ADP
cjfa-56742	12	8	familiarity	familiarity	NOUN
cjfa-56742	12	9	with	with	ADP
cjfa-56742	12	10	this	this	DET
cjfa-56742	12	11	method	method	NOUN
cjfa-56742	12	12	.	.	PUNCT
cjfa-56742	13	1	on	on	ADP
cjfa-56742	13	2	this	this	DET
cjfa-56742	13	3	basis	basis	NOUN
cjfa-56742	13	4	,	,	PUNCT
cjfa-56742	13	5	we	we	PRON
cjfa-56742	13	6	will	will	AUX
cjfa-56742	13	7	resume	resume	VERB
cjfa-56742	13	8	the	the	DET
cjfa-56742	13	9	main	main	ADJ
cjfa-56742	13	10	theoretical	theoretical	ADJ
cjfa-56742	13	11	work	work	NOUN
cjfa-56742	13	12	concerning	concern	VERB
cjfa-56742	13	13	the	the	DET
cjfa-56742	13	14	optional	optional	ADJ
cjfa-56742	13	15	approach	approach	NOUN
cjfa-56742	13	16	in	in	ADP
cjfa-56742	13	17	m&a	m&a	PROPN
cjfa-56742	13	18	.	.	PUNCT
cjfa-56742	14	1	the	the	DET
cjfa-56742	14	2	applied	apply	VERB
cjfa-56742	14	3	research	research	NOUN
cjfa-56742	14	4	method	method	NOUN
cjfa-56742	14	5	aims	aim	VERB
cjfa-56742	14	6	to	to	PART
cjfa-56742	14	7	enrich	enrich	VERB
cjfa-56742	14	8	and	and	CCONJ
cjfa-56742	14	9	complete	complete	VERB
cjfa-56742	14	10	this	this	DET
cjfa-56742	14	11	literature	literature	NOUN
cjfa-56742	14	12	by	by	ADP
cjfa-56742	14	13	identifying	identify	VERB
cjfa-56742	14	14	the	the	DET
cjfa-56742	14	15	different	different	ADJ
cjfa-56742	14	16	types	type	NOUN
cjfa-56742	14	17	of	of	ADP
cjfa-56742	14	18	real	real	ADJ
cjfa-56742	14	19	options	option	NOUN
cjfa-56742	14	20	related	relate	VERB
cjfa-56742	14	21	to	to	ADP
cjfa-56742	14	22	m&a	m&a	PROPN
cjfa-56742	14	23	projects	project	NOUN
cjfa-56742	14	24	based	base	VERB
cjfa-56742	14	25	on	on	ADP
cjfa-56742	14	26	a	a	DET
cjfa-56742	14	27	qualitative	qualitative	ADJ
cjfa-56742	14	28	and	and	CCONJ
cjfa-56742	14	29	exploratory	exploratory	ADJ
cjfa-56742	14	30	research	research	NOUN
cjfa-56742	14	31	study	study	NOUN
cjfa-56742	14	32	and	and	CCONJ
cjfa-56742	14	33	carried	carry	VERB
cjfa-56742	14	34	out	out	ADP
cjfa-56742	14	35	with	with	ADP
cjfa-56742	14	36	experts	expert	NOUN
cjfa-56742	14	37	involved	involve	VERB
cjfa-56742	14	38	in	in	ADP
cjfa-56742	14	39	the	the	DET
cjfa-56742	14	40	french	french	ADJ
cjfa-56742	14	41	m&a	m&a	PROPN
cjfa-56742	14	42	market	market	NOUN
cjfa-56742	14	43	(	(	PUNCT
cjfa-56742	14	44	investment	investment	NOUN
cjfa-56742	14	45	bankers	banker	NOUN
cjfa-56742	14	46	,	,	PUNCT
cjfa-56742	14	47	merger	merger	NOUN
cjfa-56742	14	48	and	and	CCONJ
cjfa-56742	14	49	acquisition	acquisition	NOUN
cjfa-56742	14	50	consultants	consultant	NOUN
cjfa-56742	14	51	,	,	PUNCT
cjfa-56742	14	52	strategy	strategy	NOUN
cjfa-56742	14	53	advisor	advisor	NOUN
cjfa-56742	14	54	,	,	PUNCT
cjfa-56742	14	55	financial	financial	ADJ
cjfa-56742	14	56	transaction	transaction	NOUN
cjfa-56742	14	57	services	service	NOUN
cjfa-56742	14	58	manager	manager	NOUN
cjfa-56742	14	59	and	and	CCONJ
cjfa-56742	14	60	accounting	accounting	NOUN
cjfa-56742	14	61	experts	expert	NOUN
cjfa-56742	14	62	)	)	PUNCT
cjfa-56742	14	63	.	.	PUNCT
cjfa-56742	15	1	by	by	ADP
cjfa-56742	15	2	analyzing	analyze	VERB
cjfa-56742	15	3	the	the	DET
cjfa-56742	15	4	discourse	discourse	NOUN
cjfa-56742	15	5	of	of	ADP
cjfa-56742	15	6	these	these	DET
cjfa-56742	15	7	experts	expert	NOUN
cjfa-56742	15	8	,	,	PUNCT
cjfa-56742	15	9	the	the	DET
cjfa-56742	15	10	outcome	outcome	NOUN
cjfa-56742	15	11	of	of	ADP
cjfa-56742	15	12	the	the	DET
cjfa-56742	15	13	research	research	NOUN
cjfa-56742	15	14	identifies	identify	VERB
cjfa-56742	15	15	real	real	ADJ
cjfa-56742	15	16	options	option	NOUN
cjfa-56742	15	17	in	in	ADP
cjfa-56742	15	18	all	all	DET
cjfa-56742	15	19	the	the	DET
cjfa-56742	15	20	phases	phase	NOUN
cjfa-56742	15	21	leading	lead	VERB
cjfa-56742	15	22	up	up	ADP
cjfa-56742	15	23	to	to	ADP
cjfa-56742	15	24	the	the	DET
cjfa-56742	15	25	closing	closing	NOUN
cjfa-56742	15	26	of	of	ADP
cjfa-56742	15	27	an	an	DET
cjfa-56742	15	28	m&a	m&a	PROPN
cjfa-56742	15	29	operation	operation	NOUN
cjfa-56742	15	30	.	.	PUNCT
cjfa-56742	16	1	the	the	DET
cjfa-56742	16	2	main	main	ADJ
cjfa-56742	16	3	conclusions	conclusion	NOUN
cjfa-56742	16	4	of	of	ADP
cjfa-56742	16	5	this	this	PRON
cjfa-56742	16	6	rehttp://dx.doi.org/10.12775/cjfa.2024.007	rehttp://dx.doi.org/10.12775/cjfa.2024.007	VERB
cjfa-56742	16	7	ines	ines	PROPN
cjfa-56742	16	8	ben	ben	PROPN
cjfa-56742	16	9	flah4848	flah4848	PROPN
cjfa-56742	16	10	search	search	NOUN
cjfa-56742	16	11	highlight	highlight	VERB
cjfa-56742	16	12	the	the	DET
cjfa-56742	16	13	qualitative	qualitative	ADJ
cjfa-56742	16	14	role	role	NOUN
cjfa-56742	16	15	of	of	ADP
cjfa-56742	16	16	real	real	ADJ
cjfa-56742	16	17	options	option	NOUN
cjfa-56742	16	18	in	in	ADP
cjfa-56742	16	19	managing	manage	VERB
cjfa-56742	16	20	the	the	DET
cjfa-56742	16	21	pre	pre	ADJ
cjfa-56742	16	22	-	-	ADJ
cjfa-56742	16	23	closing	closing	ADJ
cjfa-56742	16	24	process	process	NOUN
cjfa-56742	16	25	of	of	ADP
cjfa-56742	16	26	a	a	DET
cjfa-56742	16	27	m&a	m&a	PROPN
cjfa-56742	16	28	by	by	ADP
cjfa-56742	16	29	breaking	break	VERB
cjfa-56742	16	30	down	down	ADP
cjfa-56742	16	31	each	each	DET
cjfa-56742	16	32	stage	stage	NOUN
cjfa-56742	16	33	of	of	ADP
cjfa-56742	16	34	this	this	DET
cjfa-56742	16	35	process	process	NOUN
cjfa-56742	16	36	into	into	ADP
cjfa-56742	16	37	a	a	DET
cjfa-56742	16	38	multitude	multitude	NOUN
cjfa-56742	16	39	of	of	ADP
cjfa-56742	16	40	options	option	NOUN
cjfa-56742	16	41	.	.	PUNCT
cjfa-56742	16	42	 	 	SPACE
cjfa-56742	17	1	introduction	introduction	NOUN
cjfa-56742	17	2	 	 	SPACE
cjfa-56742	17	3	introduction	introduction	NOUN
cjfa-56742	17	4	the	the	DET
cjfa-56742	17	5	m&a	m&a	PROPN
cjfa-56742	17	6	activity	activity	NOUN
cjfa-56742	17	7	is	be	AUX
cjfa-56742	17	8	important	important	ADJ
cjfa-56742	17	9	for	for	ADP
cjfa-56742	17	10	the	the	DET
cjfa-56742	17	11	development	development	NOUN
cjfa-56742	17	12	of	of	ADP
cjfa-56742	17	13	the	the	DET
cjfa-56742	17	14	companies	company	NOUN
cjfa-56742	17	15	.	.	PUNCT
cjfa-56742	18	1	associated	associate	VERB
cjfa-56742	18	2	with	with	ADP
cjfa-56742	18	3	the	the	DET
cjfa-56742	18	4	external	external	ADJ
cjfa-56742	18	5	growth	growth	NOUN
cjfa-56742	18	6	policies	policy	NOUN
cjfa-56742	18	7	,	,	PUNCT
cjfa-56742	18	8	it	it	PRON
cjfa-56742	18	9	is	be	AUX
cjfa-56742	18	10	essentially	essentially	ADV
cjfa-56742	18	11	driven	drive	VERB
cjfa-56742	18	12	by	by	ADP
cjfa-56742	18	13	the	the	DET
cjfa-56742	18	14	following	follow	VERB
cjfa-56742	18	15	motivations	motivation	NOUN
cjfa-56742	18	16	:	:	PUNCT
cjfa-56742	18	17	realization	realization	NOUN
cjfa-56742	18	18	of	of	ADP
cjfa-56742	18	19	synergies	synergy	NOUN
cjfa-56742	18	20	,	,	PUNCT
cjfa-56742	18	21	increase	increase	VERB
cjfa-56742	18	22	in	in	ADP
cjfa-56742	18	23	market	market	NOUN
cjfa-56742	18	24	shares	share	NOUN
cjfa-56742	18	25	,	,	PUNCT
cjfa-56742	18	26	and	and	CCONJ
cjfa-56742	18	27	achievement	achievement	NOUN
cjfa-56742	18	28	of	of	ADP
cjfa-56742	18	29	economies	economy	NOUN
cjfa-56742	18	30	of	of	ADP
cjfa-56742	18	31	scale	scale	NOUN
cjfa-56742	18	32	.	.	PUNCT
cjfa-56742	19	1	in	in	ADP
cjfa-56742	19	2	reality	reality	NOUN
cjfa-56742	19	3	,	,	PUNCT
cjfa-56742	19	4	the	the	DET
cjfa-56742	19	5	errors	error	NOUN
cjfa-56742	19	6	in	in	ADP
cjfa-56742	19	7	the	the	DET
cjfa-56742	19	8	development	development	NOUN
cjfa-56742	19	9	of	of	ADP
cjfa-56742	19	10	the	the	DET
cjfa-56742	19	11	target	target	NOUN
cjfa-56742	19	12	company	company	NOUN
cjfa-56742	19	13	evaluation	evaluation	NOUN
cjfa-56742	19	14	strategies	strategy	NOUN
cjfa-56742	19	15	and	and	CCONJ
cjfa-56742	19	16	its	its	PRON
cjfa-56742	19	17	potential	potential	NOUN
cjfa-56742	19	18	to	to	PART
cjfa-56742	19	19	create	create	VERB
cjfa-56742	19	20	value	value	NOUN
cjfa-56742	19	21	as	as	ADV
cjfa-56742	19	22	well	well	ADV
cjfa-56742	19	23	as	as	ADP
cjfa-56742	19	24	the	the	DET
cjfa-56742	19	25	choice	choice	NOUN
cjfa-56742	19	26	of	of	ADP
cjfa-56742	19	27	the	the	DET
cjfa-56742	19	28	opportune	opportune	ADJ
cjfa-56742	19	29	timing	timing	NOUN
cjfa-56742	19	30	for	for	ADP
cjfa-56742	19	31	investment	investment	NOUN
cjfa-56742	19	32	would	would	AUX
cjfa-56742	19	33	impair	impair	VERB
cjfa-56742	19	34	the	the	DET
cjfa-56742	19	35	core	core	NOUN
cjfa-56742	19	36	of	of	ADP
cjfa-56742	19	37	the	the	DET
cjfa-56742	19	38	m&a	m&a	PROPN
cjfa-56742	19	39	operations	operation	NOUN
cjfa-56742	19	40	.	.	PUNCT
cjfa-56742	20	1	due	due	ADP
cjfa-56742	20	2	to	to	ADP
cjfa-56742	20	3	the	the	DET
cjfa-56742	20	4	presence	presence	NOUN
cjfa-56742	20	5	of	of	ADP
cjfa-56742	20	6	asymmetric	asymmetric	ADJ
cjfa-56742	20	7	information	information	NOUN
cjfa-56742	20	8	,	,	PUNCT
cjfa-56742	20	9	it	it	PRON
cjfa-56742	20	10	has	have	AUX
cjfa-56742	20	11	become	become	VERB
cjfa-56742	20	12	more	more	ADV
cjfa-56742	20	13	difficult	difficult	ADJ
cjfa-56742	20	14	to	to	PART
cjfa-56742	20	15	obtain	obtain	VERB
cjfa-56742	20	16	market	market	NOUN
cjfa-56742	20	17	data	datum	NOUN
cjfa-56742	20	18	such	such	ADJ
cjfa-56742	20	19	as	as	ADP
cjfa-56742	20	20	the	the	DET
cjfa-56742	20	21	various	various	ADJ
cjfa-56742	20	22	sources	source	NOUN
cjfa-56742	20	23	of	of	ADP
cjfa-56742	20	24	risk	risk	NOUN
cjfa-56742	20	25	arising	arise	VERB
cjfa-56742	20	26	from	from	ADP
cjfa-56742	20	27	the	the	DET
cjfa-56742	20	28	tumultuous	tumultuous	ADJ
cjfa-56742	20	29	global	global	ADJ
cjfa-56742	20	30	economic	economic	ADJ
cjfa-56742	20	31	situation	situation	NOUN
cjfa-56742	20	32	which	which	PRON
cjfa-56742	20	33	the	the	DET
cjfa-56742	20	34	acquirer	acquirer	NOUN
cjfa-56742	20	35	has	have	VERB
cjfa-56742	20	36	to	to	PART
cjfa-56742	20	37	face	face	VERB
cjfa-56742	20	38	from	from	ADP
cjfa-56742	20	39	the	the	DET
cjfa-56742	20	40	early	early	ADJ
cjfa-56742	20	41	stages	stage	NOUN
cjfa-56742	20	42	of	of	ADP
cjfa-56742	20	43	the	the	DET
cjfa-56742	20	44	targeting	targeting	NOUN
cjfa-56742	20	45	until	until	ADP
cjfa-56742	20	46	signing	sign	VERB
cjfa-56742	20	47	the	the	DET
cjfa-56742	20	48	closing	closing	NOUN
cjfa-56742	20	49	documents	document	NOUN
cjfa-56742	20	50	.	.	PUNCT
cjfa-56742	21	1	the	the	DET
cjfa-56742	21	2	growing	grow	VERB
cjfa-56742	21	3	volume	volume	NOUN
cjfa-56742	21	4	and	and	CCONJ
cjfa-56742	21	5	complexity	complexity	NOUN
cjfa-56742	21	6	of	of	ADP
cjfa-56742	21	7	domestic	domestic	ADJ
cjfa-56742	21	8	and	and	CCONJ
cjfa-56742	21	9	international	international	ADJ
cjfa-56742	21	10	m&a	m&a	PROPN
cjfa-56742	21	11	has	have	AUX
cjfa-56742	21	12	increasingly	increasingly	ADV
cjfa-56742	21	13	led	lead	VERB
cjfa-56742	21	14	to	to	ADP
cjfa-56742	21	15	the	the	DET
cjfa-56742	21	16	use	use	NOUN
cjfa-56742	21	17	of	of	ADP
cjfa-56742	21	18	real	real	ADJ
cjfa-56742	21	19	option	option	NOUN
cjfa-56742	21	20	valuations	valuation	NOUN
cjfa-56742	21	21	.	.	PUNCT
cjfa-56742	22	1	traditional	traditional	ADJ
cjfa-56742	22	2	m&a	m&a	PROPN
cjfa-56742	22	3	valuation	valuation	NOUN
cjfa-56742	22	4	methods	method	NOUN
cjfa-56742	22	5	(	(	PUNCT
cjfa-56742	22	6	such	such	ADJ
cjfa-56742	22	7	as	as	ADP
cjfa-56742	22	8	the	the	DET
cjfa-56742	22	9	discounted	discount	VERB
cjfa-56742	22	10	cash	cash	NOUN
cjfa-56742	22	11	flow	flow	NOUN
cjfa-56742	22	12	method	method	NOUN
cjfa-56742	22	13	)	)	PUNCT
cjfa-56742	22	14	are	be	AUX
cjfa-56742	22	15	no	no	ADV
cjfa-56742	22	16	longer	long	ADV
cjfa-56742	22	17	sufficient	sufficient	ADJ
cjfa-56742	22	18	due	due	ADP
cjfa-56742	22	19	to	to	ADP
cjfa-56742	22	20	the	the	DET
cjfa-56742	22	21	uncertainties	uncertainty	NOUN
cjfa-56742	22	22	associated	associate	VERB
cjfa-56742	22	23	with	with	ADP
cjfa-56742	22	24	determining	determine	VERB
cjfa-56742	22	25	the	the	DET
cjfa-56742	22	26	time	time	NOUN
cjfa-56742	22	27	period	period	NOUN
cjfa-56742	22	28	,	,	PUNCT
cjfa-56742	22	29	estimating	estimate	VERB
cjfa-56742	22	30	cash	cash	NOUN
cjfa-56742	22	31	flows	flow	NOUN
cjfa-56742	22	32	and	and	CCONJ
cjfa-56742	22	33	determining	determine	VERB
cjfa-56742	22	34	a	a	DET
cjfa-56742	22	35	risk	risk	NOUN
cjfa-56742	22	36	-	-	PUNCT
cjfa-56742	22	37	adjusted	adjust	VERB
cjfa-56742	22	38	discount	discount	NOUN
cjfa-56742	22	39	rate	rate	NOUN
cjfa-56742	22	40	(	(	PUNCT
cjfa-56742	22	41	arsic	arsic	ADJ
cjfa-56742	22	42	,	,	PUNCT
cjfa-56742	22	43	2013	2013	NUM
cjfa-56742	22	44	)	)	PUNCT
cjfa-56742	22	45	.	.	PUNCT
cjfa-56742	23	1	among	among	ADP
cjfa-56742	23	2	to	to	ADP
cjfa-56742	23	3	the	the	DET
cjfa-56742	23	4	corporate	corporate	ADJ
cjfa-56742	23	5	finance	finance	NOUN
cjfa-56742	23	6	literature	literature	NOUN
cjfa-56742	23	7	,	,	PUNCT
cjfa-56742	23	8	the	the	DET
cjfa-56742	23	9	net	net	ADJ
cjfa-56742	23	10	present	present	ADJ
cjfa-56742	23	11	value	value	NOUN
cjfa-56742	23	12	of	of	ADP
cjfa-56742	23	13	future	future	ADJ
cjfa-56742	23	14	cash	cash	NOUN
cjfa-56742	23	15	flows	flow	NOUN
cjfa-56742	23	16	is	be	AUX
cjfa-56742	23	17	driven	drive	VERB
cjfa-56742	23	18	by	by	ADP
cjfa-56742	23	19	the	the	DET
cjfa-56742	23	20	size	size	NOUN
cjfa-56742	23	21	,	,	PUNCT
cjfa-56742	23	22	timing	timing	NOUN
cjfa-56742	23	23	,	,	PUNCT
cjfa-56742	23	24	and	and	CCONJ
cjfa-56742	23	25	uncertainty	uncertainty	NOUN
cjfa-56742	23	26	of	of	ADP
cjfa-56742	23	27	those	those	DET
cjfa-56742	23	28	cash	cash	NOUN
cjfa-56742	23	29	flows	flow	NOUN
cjfa-56742	23	30	(	(	PUNCT
cjfa-56742	23	31	loukianova	loukianova	ADJ
cjfa-56742	23	32	,	,	PUNCT
cjfa-56742	23	33	nikulin	nikulin	NOUN
cjfa-56742	23	34	&	&	CCONJ
cjfa-56742	23	35	vedernikov	vedernikov	PROPN
cjfa-56742	23	36	,	,	PUNCT
cjfa-56742	23	37	2017	2017	NUM
cjfa-56742	23	38	;	;	PUNCT
cjfa-56742	23	39	feldman	feldman	PROPN
cjfa-56742	23	40	&	&	CCONJ
cjfa-56742	23	41	hernandez	hernandez	PROPN
cjfa-56742	23	42	,	,	PUNCT
cjfa-56742	23	43	2022	2022	NUM
cjfa-56742	23	44	;	;	PUNCT
cjfa-56742	23	45	benninga	benninga	PROPN
cjfa-56742	23	46	&	&	CCONJ
cjfa-56742	23	47	mofkadi	mofkadi	NOUN
cjfa-56742	23	48	,	,	PUNCT
cjfa-56742	23	49	2022	2022	NUM
cjfa-56742	23	50	)	)	PUNCT
cjfa-56742	23	51	.	.	PUNCT
cjfa-56742	24	1	the	the	DET
cjfa-56742	24	2	acquirer	acquirer	NOUN
cjfa-56742	24	3	must	must	AUX
cjfa-56742	24	4	identify	identify	VERB
cjfa-56742	24	5	hidden	hidden	ADJ
cjfa-56742	24	6	opportunities	opportunity	NOUN
cjfa-56742	24	7	and	and	CCONJ
cjfa-56742	24	8	try	try	VERB
cjfa-56742	24	9	to	to	PART
cjfa-56742	24	10	change	change	VERB
cjfa-56742	24	11	them	they	PRON
cjfa-56742	24	12	into	into	ADP
cjfa-56742	24	13	real	real	ADJ
cjfa-56742	24	14	options	option	NOUN
cjfa-56742	24	15	and	and	CCONJ
cjfa-56742	24	16	then	then	ADV
cjfa-56742	24	17	take	take	VERB
cjfa-56742	24	18	the	the	DET
cjfa-56742	24	19	decision	decision	NOUN
cjfa-56742	24	20	to	to	PART
cjfa-56742	24	21	use	use	VERB
cjfa-56742	24	22	them	they	PRON
cjfa-56742	24	23	.	.	PUNCT
cjfa-56742	25	1	the	the	DET
cjfa-56742	25	2	research	research	NOUN
cjfa-56742	25	3	methodology	methodology	NOUN
cjfa-56742	25	4	and	and	CCONJ
cjfa-56742	25	5	the	the	DET
cjfa-56742	25	6	course	course	NOUN
cjfa-56742	25	7	of	of	ADP
cjfa-56742	25	8	the	the	DET
cjfa-56742	25	9	research	research	NOUN
cjfa-56742	25	10	processthe	processthe	PROPN
cjfa-56742	25	11	research	research	NOUN
cjfa-56742	25	12	methodology	methodology	NOUN
cjfa-56742	25	13	and	and	CCONJ
cjfa-56742	25	14	the	the	DET
cjfa-56742	25	15	course	course	NOUN
cjfa-56742	25	16	of	of	ADP
cjfa-56742	25	17	the	the	DET
cjfa-56742	25	18	research	research	NOUN
cjfa-56742	25	19	process	process	NOUN
cjfa-56742	25	20	the	the	DET
cjfa-56742	25	21	article	article	NOUN
cjfa-56742	25	22	uses	use	VERB
cjfa-56742	25	23	qualitative	qualitative	ADJ
cjfa-56742	25	24	analysis	analysis	NOUN
cjfa-56742	25	25	of	of	ADP
cjfa-56742	25	26	semi	semi	ADJ
cjfa-56742	25	27	-	-	ADJ
cjfa-56742	25	28	structured	structured	ADJ
cjfa-56742	25	29	interviews	interview	NOUN
cjfa-56742	25	30	with	with	ADP
cjfa-56742	25	31	m&a	m&a	PROPN
cjfa-56742	25	32	experts	expert	NOUN
cjfa-56742	25	33	in	in	ADP
cjfa-56742	25	34	france	france	PROPN
cjfa-56742	25	35	.	.	PUNCT
cjfa-56742	26	1	this	this	DET
cjfa-56742	26	2	approach	approach	NOUN
cjfa-56742	26	3	enables	enable	VERB
cjfa-56742	26	4	us	we	PRON
cjfa-56742	26	5	to	to	PART
cjfa-56742	26	6	identify	identify	VERB
cjfa-56742	26	7	the	the	DET
cjfa-56742	26	8	real	real	ADJ
cjfa-56742	26	9	options	option	NOUN
cjfa-56742	26	10	present	present	ADJ
cjfa-56742	26	11	in	in	ADP
cjfa-56742	26	12	the	the	DET
cjfa-56742	26	13	phases	phase	NOUN
cjfa-56742	26	14	preceding	precede	VERB
cjfa-56742	26	15	the	the	DET
cjfa-56742	26	16	signing	signing	NOUN
cjfa-56742	26	17	of	of	ADP
cjfa-56742	26	18	the	the	DET
cjfa-56742	26	19	deal	deal	NOUN
cjfa-56742	26	20	closing	closing	NOUN
cjfa-56742	26	21	.	.	PUNCT
cjfa-56742	27	1	the	the	DET
cjfa-56742	27	2	first	first	ADJ
cjfa-56742	27	3	section	section	NOUN
cjfa-56742	27	4	presents	present	VERB
cjfa-56742	27	5	a	a	DET
cjfa-56742	27	6	recent	recent	ADJ
cjfa-56742	27	7	literature	literature	NOUN
cjfa-56742	27	8	on	on	ADP
cjfa-56742	27	9	the	the	DET
cjfa-56742	27	10	m&a	m&a	PROPN
cjfa-56742	27	11	optional	optional	ADJ
cjfa-56742	27	12	approach	approach	NOUN
cjfa-56742	27	13	.	.	PUNCT
cjfa-56742	28	1	we	we	PRON
cjfa-56742	28	2	also	also	ADV
cjfa-56742	28	3	conduct	conduct	VERB
cjfa-56742	28	4	a	a	DET
cjfa-56742	28	5	qualitative	qualitative	ADJ
cjfa-56742	28	6	exploratory	exploratory	ADJ
cjfa-56742	28	7	study	study	NOUN
cjfa-56742	28	8	based	base	VERB
cjfa-56742	28	9	on	on	ADP
cjfa-56742	28	10	m&a	m&a	PROPN
cjfa-56742	28	11	experts	expert	NOUN
cjfa-56742	28	12	discourse	discourse	VERB
cjfa-56742	28	13	analysis	analysis	NOUN
cjfa-56742	28	14	.	.	PUNCT
cjfa-56742	29	1	the	the	DET
cjfa-56742	29	2	main	main	ADJ
cjfa-56742	29	3	purpose	purpose	NOUN
cjfa-56742	29	4	of	of	ADP
cjfa-56742	29	5	this	this	DET
cjfa-56742	29	6	research	research	NOUN
cjfa-56742	29	7	is	be	AUX
cjfa-56742	29	8	to	to	PART
cjfa-56742	29	9	identify	identify	VERB
cjfa-56742	29	10	the	the	DET
cjfa-56742	29	11	real	real	ADJ
cjfa-56742	29	12	options	option	NOUN
cjfa-56742	29	13	in	in	ADP
cjfa-56742	29	14	different	different	ADJ
cjfa-56742	29	15	stages	stage	NOUN
cjfa-56742	29	16	of	of	ADP
cjfa-56742	29	17	the	the	DET
cjfa-56742	29	18	m&a	m&a	PROPN
cjfa-56742	29	19	process	process	NOUN
cjfa-56742	29	20	.	.	PUNCT
cjfa-56742	30	1	the	the	DET
cjfa-56742	30	2	second	second	ADJ
cjfa-56742	30	3	section	section	NOUN
cjfa-56742	30	4	discusses	discuss	VERB
cjfa-56742	30	5	the	the	DET
cjfa-56742	30	6	outcome	outcome	NOUN
cjfa-56742	30	7	of	of	ADP
cjfa-56742	30	8	the	the	DET
cjfa-56742	30	9	research	research	NOUN
cjfa-56742	30	10	.	.	PUNCT
cjfa-56742	31	1	real	real	ADJ
cjfa-56742	31	2	options	option	NOUN
cjfa-56742	31	3	approach	approach	NOUN
cjfa-56742	31	4	to	to	ADP
cjfa-56742	31	5	the	the	DET
cjfa-56742	31	6	pre	pre	ADJ
cjfa-56742	31	7	-	-	ADJ
cjfa-56742	31	8	closing	closing	ADJ
cjfa-56742	31	9	process	process	NOUN
cjfa-56742	31	10	…	…	PUNCT
cjfa-56742	31	11	4949	4949	NUM
cjfa-56742	31	12	overview	overview	NOUN
cjfa-56742	31	13	of	of	ADP
cjfa-56742	31	14	real	real	ADJ
cjfa-56742	31	15	options	option	NOUN
cjfa-56742	31	16	in	in	ADP
cjfa-56742	31	17	the	the	DET
cjfa-56742	31	18	m&a	m&a	PROPN
cjfa-56742	31	19	projectsoverview	projectsoverview	NOUN
cjfa-56742	31	20	of	of	ADP
cjfa-56742	31	21	real	real	ADJ
cjfa-56742	31	22	options	option	NOUN
cjfa-56742	31	23	in	in	ADP
cjfa-56742	31	24	the	the	DET
cjfa-56742	31	25	m&a	m&a	PROPN
cjfa-56742	31	26	projects	project	VERB
cjfa-56742	31	27	the	the	DET
cjfa-56742	31	28	concept	concept	NOUN
cjfa-56742	31	29	of	of	ADP
cjfa-56742	31	30	real	real	ADJ
cjfa-56742	31	31	options	option	NOUN
cjfa-56742	31	32	emerged	emerge	VERB
cjfa-56742	31	33	in	in	ADP
cjfa-56742	31	34	the	the	DET
cjfa-56742	31	35	late	late	ADJ
cjfa-56742	31	36	1970s	1970	NOUN
cjfa-56742	31	37	(	(	PUNCT
cjfa-56742	31	38	myers	myer	NOUN
cjfa-56742	31	39	,	,	PUNCT
cjfa-56742	31	40	1977	1977	NUM
cjfa-56742	31	41	)	)	PUNCT
cjfa-56742	31	42	.	.	PUNCT
cjfa-56742	32	1	decisionmakers	decisionmaker	NOUN
cjfa-56742	32	2	can	can	AUX
cjfa-56742	32	3	appreciate	appreciate	VERB
cjfa-56742	32	4	the	the	DET
cjfa-56742	32	5	possibility	possibility	NOUN
cjfa-56742	32	6	of	of	ADP
cjfa-56742	32	7	modifying	modify	VERB
cjfa-56742	32	8	decisions	decision	NOUN
cjfa-56742	32	9	at	at	ADP
cjfa-56742	32	10	a	a	DET
cjfa-56742	32	11	later	later	ADJ
cjfa-56742	32	12	date	date	NOUN
cjfa-56742	32	13	and	and	CCONJ
cjfa-56742	32	14	actively	actively	ADV
cjfa-56742	32	15	seeking	seek	VERB
cjfa-56742	32	16	out	out	ADP
cjfa-56742	32	17	future	future	ADJ
cjfa-56742	32	18	development	development	NOUN
cjfa-56742	32	19	opportunities	opportunity	NOUN
cjfa-56742	32	20	offered	offer	VERB
cjfa-56742	32	21	by	by	ADP
cjfa-56742	32	22	these	these	DET
cjfa-56742	32	23	external	external	ADJ
cjfa-56742	32	24	growth	growth	NOUN
cjfa-56742	32	25	projects	project	NOUN
cjfa-56742	32	26	.	.	PUNCT
cjfa-56742	33	1	in	in	ADP
cjfa-56742	33	2	the	the	DET
cjfa-56742	33	3	last	last	ADJ
cjfa-56742	33	4	ten	ten	NUM
cjfa-56742	33	5	years	year	NOUN
cjfa-56742	33	6	,	,	PUNCT
cjfa-56742	33	7	real	real	ADJ
cjfa-56742	33	8	options	option	NOUN
cjfa-56742	33	9	have	have	AUX
cjfa-56742	33	10	been	be	AUX
cjfa-56742	33	11	aligned	align	VERB
cjfa-56742	33	12	with	with	ADP
cjfa-56742	33	13	major	major	ADJ
cjfa-56742	33	14	issues	issue	NOUN
cjfa-56742	33	15	in	in	ADP
cjfa-56742	33	16	the	the	DET
cjfa-56742	33	17	field	field	NOUN
cjfa-56742	33	18	of	of	ADP
cjfa-56742	33	19	finance	finance	NOUN
cjfa-56742	33	20	,	,	PUNCT
cjfa-56742	33	21	such	such	ADJ
cjfa-56742	33	22	as	as	ADP
cjfa-56742	33	23	climate	climate	NOUN
cjfa-56742	33	24	and	and	CCONJ
cjfa-56742	33	25	ecological	ecological	ADJ
cjfa-56742	33	26	challenges	challenge	NOUN
cjfa-56742	33	27	,	,	PUNCT
cjfa-56742	33	28	renewable	renewable	ADJ
cjfa-56742	33	29	energy	energy	NOUN
cjfa-56742	33	30	projects	project	NOUN
cjfa-56742	33	31	as	as	ADV
cjfa-56742	33	32	well	well	ADV
cjfa-56742	33	33	as	as	ADP
cjfa-56742	33	34	in	in	ADP
cjfa-56742	33	35	the	the	DET
cjfa-56742	33	36	conceptualization	conceptualization	NOUN
cjfa-56742	33	37	of	of	ADP
cjfa-56742	33	38	decision	decision	NOUN
cjfa-56742	33	39	-	-	PUNCT
cjfa-56742	33	40	making	making	NOUN
cjfa-56742	33	41	in	in	ADP
cjfa-56742	33	42	several	several	ADJ
cjfa-56742	33	43	areas	area	NOUN
cjfa-56742	33	44	.	.	PUNCT
cjfa-56742	34	1	in	in	ADP
cjfa-56742	34	2	this	this	DET
cjfa-56742	34	3	context	context	NOUN
cjfa-56742	34	4	,	,	PUNCT
cjfa-56742	34	5	we	we	PRON
cjfa-56742	34	6	cite	cite	VERB
cjfa-56742	34	7	the	the	DET
cjfa-56742	34	8	applicability	applicability	NOUN
cjfa-56742	34	9	of	of	ADP
cjfa-56742	34	10	real	real	ADJ
cjfa-56742	34	11	options	option	NOUN
cjfa-56742	34	12	in	in	ADP
cjfa-56742	34	13	the	the	DET
cjfa-56742	34	14	evaluation	evaluation	NOUN
cjfa-56742	34	15	of	of	ADP
cjfa-56742	34	16	corporate	corporate	ADJ
cjfa-56742	34	17	pro	pro	ADJ
cjfa-56742	34	18	-	-	ADJ
cjfa-56742	34	19	environmental	environmental	ADJ
cjfa-56742	34	20	investments	investment	NOUN
cjfa-56742	34	21	(	(	PUNCT
cjfa-56742	34	22	dziawgo	dziawgo	ADJ
cjfa-56742	34	23	,	,	PUNCT
cjfa-56742	34	24	2014	2014	NUM
cjfa-56742	34	25	)	)	PUNCT
cjfa-56742	34	26	.	.	PUNCT
cjfa-56742	35	1	real	real	ADJ
cjfa-56742	35	2	options	option	NOUN
cjfa-56742	35	3	are	be	AUX
cjfa-56742	35	4	also	also	ADV
cjfa-56742	35	5	identified	identify	VERB
cjfa-56742	35	6	in	in	ADP
cjfa-56742	35	7	a	a	DET
cjfa-56742	35	8	company	company	NOUN
cjfa-56742	35	9	that	that	PRON
cjfa-56742	35	10	produces	produce	VERB
cjfa-56742	35	11	electricity	electricity	NOUN
cjfa-56742	35	12	and	and	CCONJ
cjfa-56742	35	13	in	in	ADP
cjfa-56742	35	14	the	the	DET
cjfa-56742	35	15	case	case	NOUN
cjfa-56742	35	16	of	of	ADP
cjfa-56742	35	17	transferable	transferable	ADJ
cjfa-56742	35	18	units	unit	NOUN
cjfa-56742	35	19	for	for	ADP
cjfa-56742	35	20	greenhouse	greenhouse	NOUN
cjfa-56742	35	21	gas	gas	NOUN
cjfa-56742	35	22	emissions	emission	NOUN
cjfa-56742	35	23	(	(	PUNCT
cjfa-56742	35	24	jankowski	jankowski	PROPN
cjfa-56742	35	25	,	,	PUNCT
cjfa-56742	35	26	2013	2013	NUM
cjfa-56742	35	27	)	)	PUNCT
cjfa-56742	35	28	.	.	PUNCT
cjfa-56742	36	1	the	the	DET
cjfa-56742	36	2	same	same	ADJ
cjfa-56742	36	3	study	study	NOUN
cjfa-56742	36	4	also	also	ADV
cjfa-56742	36	5	addresses	address	VERB
cjfa-56742	36	6	the	the	DET
cjfa-56742	36	7	case	case	NOUN
cjfa-56742	36	8	of	of	ADP
cjfa-56742	36	9	the	the	DET
cjfa-56742	36	10	timing	timing	NOUN
cjfa-56742	36	11	option	option	NOUN
cjfa-56742	36	12	in	in	ADP
cjfa-56742	36	13	a	a	DET
cjfa-56742	36	14	nuclear	nuclear	ADJ
cjfa-56742	36	15	power	power	NOUN
cjfa-56742	36	16	plant	plant	NOUN
cjfa-56742	36	17	.	.	PUNCT
cjfa-56742	37	1	with	with	ADP
cjfa-56742	37	2	regard	regard	NOUN
cjfa-56742	37	3	to	to	ADP
cjfa-56742	37	4	m&a	m&a	PROPN
cjfa-56742	37	5	,	,	PUNCT
cjfa-56742	37	6	real	real	ADJ
cjfa-56742	37	7	option	option	NOUN
cjfa-56742	37	8	arguments	argument	NOUN
cjfa-56742	37	9	are	be	AUX
cjfa-56742	37	10	suitable	suitable	ADJ
cjfa-56742	37	11	to	to	PART
cjfa-56742	37	12	understand	understand	VERB
cjfa-56742	37	13	the	the	DET
cjfa-56742	37	14	possible	possible	ADJ
cjfa-56742	37	15	determinants	determinant	NOUN
cjfa-56742	37	16	of	of	ADP
cjfa-56742	37	17	the	the	DET
cjfa-56742	37	18	takeover	takeover	NOUN
cjfa-56742	37	19	premia	premia	NOUN
cjfa-56742	37	20	(	(	PUNCT
cjfa-56742	37	21	barbopoulos	barbopoulos	PROPN
cjfa-56742	37	22	,	,	PUNCT
cjfa-56742	37	23	cheng	cheng	PROPN
cjfa-56742	37	24	,	,	PUNCT
cjfa-56742	37	25	cheng	cheng	PROPN
cjfa-56742	37	26	&	&	CCONJ
cjfa-56742	37	27	marshall	marshall	PROPN
cjfa-56742	37	28	,	,	PUNCT
cjfa-56742	37	29	2019	2019	NUM
cjfa-56742	37	30	)	)	PUNCT
cjfa-56742	37	31	.	.	PUNCT
cjfa-56742	38	1	real	real	ADJ
cjfa-56742	38	2	options	option	NOUN
cjfa-56742	38	3	theory	theory	NOUN
cjfa-56742	38	4	is	be	AUX
cjfa-56742	38	5	used	use	VERB
cjfa-56742	38	6	to	to	PART
cjfa-56742	38	7	explain	explain	VERB
cjfa-56742	38	8	the	the	DET
cjfa-56742	38	9	amounts	amount	NOUN
cjfa-56742	38	10	demanded	demand	VERB
cjfa-56742	38	11	as	as	ADP
cjfa-56742	38	12	control	control	NOUN
cjfa-56742	38	13	premiums	premium	NOUN
cjfa-56742	38	14	in	in	ADP
cjfa-56742	38	15	m&a	m&a	PROPN
cjfa-56742	38	16	transactions	transaction	NOUN
cjfa-56742	38	17	.	.	PUNCT
cjfa-56742	39	1	control	control	NOUN
cjfa-56742	39	2	premiums	premium	NOUN
cjfa-56742	39	3	depend	depend	VERB
cjfa-56742	39	4	on	on	ADP
cjfa-56742	39	5	the	the	DET
cjfa-56742	39	6	nature	nature	NOUN
cjfa-56742	39	7	of	of	ADP
cjfa-56742	39	8	the	the	DET
cjfa-56742	39	9	real	real	ADJ
cjfa-56742	39	10	options	option	NOUN
cjfa-56742	39	11	available	available	ADJ
cjfa-56742	39	12	to	to	ADP
cjfa-56742	39	13	the	the	DET
cjfa-56742	39	14	acquirer	acquirer	NOUN
cjfa-56742	39	15	and	and	CCONJ
cjfa-56742	39	16	the	the	DET
cjfa-56742	39	17	target	target	NOUN
cjfa-56742	39	18	.	.	PUNCT
cjfa-56742	40	1	the	the	DET
cjfa-56742	40	2	control	control	NOUN
cjfa-56742	40	3	premium	premium	NOUN
cjfa-56742	40	4	is	be	AUX
cjfa-56742	40	5	estimated	estimate	VERB
cjfa-56742	40	6	to	to	PART
cjfa-56742	40	7	be	be	AUX
cjfa-56742	40	8	high	high	ADJ
cjfa-56742	40	9	when	when	SCONJ
cjfa-56742	40	10	the	the	DET
cjfa-56742	40	11	acquiring	acquire	VERB
cjfa-56742	40	12	company	company	NOUN
cjfa-56742	40	13	and	and	CCONJ
cjfa-56742	40	14	the	the	DET
cjfa-56742	40	15	target	target	NOUN
cjfa-56742	40	16	company	company	NOUN
cjfa-56742	40	17	have	have	VERB
cjfa-56742	40	18	real	real	ADJ
cjfa-56742	40	19	options	option	NOUN
cjfa-56742	40	20	.	.	PUNCT
cjfa-56742	41	1	an	an	DET
cjfa-56742	41	2	acquirer	acquirer	NOUN
cjfa-56742	41	3	who	who	PRON
cjfa-56742	41	4	analyses	analyse	VERB
cjfa-56742	41	5	his	his	PRON
cjfa-56742	41	6	m&a	m&a	PROPN
cjfa-56742	41	7	project	project	NOUN
cjfa-56742	41	8	in	in	ADP
cjfa-56742	41	9	terms	term	NOUN
cjfa-56742	41	10	of	of	ADP
cjfa-56742	41	11	real	real	ADJ
cjfa-56742	41	12	options	option	NOUN
cjfa-56742	41	13	is	be	AUX
cjfa-56742	41	14	willing	willing	ADJ
cjfa-56742	41	15	to	to	PART
cjfa-56742	41	16	pay	pay	VERB
cjfa-56742	41	17	higher	high	ADJ
cjfa-56742	41	18	acquisition	acquisition	NOUN
cjfa-56742	41	19	premiums	premium	NOUN
cjfa-56742	41	20	for	for	ADP
cjfa-56742	41	21	real	real	ADJ
cjfa-56742	41	22	options	option	NOUN
cjfa-56742	41	23	embedded	embed	VERB
cjfa-56742	41	24	in	in	ADP
cjfa-56742	41	25	the	the	DET
cjfa-56742	41	26	target	target	NOUN
cjfa-56742	41	27	company	company	NOUN
cjfa-56742	41	28	.	.	PUNCT
cjfa-56742	42	1	the	the	DET
cjfa-56742	42	2	reason	reason	NOUN
cjfa-56742	42	3	is	be	AUX
cjfa-56742	42	4	the	the	DET
cjfa-56742	42	5	presence	presence	NOUN
cjfa-56742	42	6	of	of	ADP
cjfa-56742	42	7	synergies	synergy	NOUN
cjfa-56742	42	8	valued	value	VERB
cjfa-56742	42	9	when	when	SCONJ
cjfa-56742	42	10	using	use	VERB
cjfa-56742	42	11	real	real	ADJ
cjfa-56742	42	12	options	option	NOUN
cjfa-56742	42	13	.	.	PUNCT
cjfa-56742	43	1	synergy	synergy	NOUN
cjfa-56742	43	2	is	be	AUX
cjfa-56742	43	3	a	a	DET
cjfa-56742	43	4	combination	combination	NOUN
cjfa-56742	43	5	of	of	ADP
cjfa-56742	43	6	the	the	DET
cjfa-56742	43	7	assets	asset	NOUN
cjfa-56742	43	8	of	of	ADP
cjfa-56742	43	9	two	two	NUM
cjfa-56742	43	10	firms	firm	NOUN
cjfa-56742	43	11	that	that	PRON
cjfa-56742	43	12	create	create	VERB
cjfa-56742	43	13	more	more	ADJ
cjfa-56742	43	14	value	value	NOUN
cjfa-56742	43	15	together	together	ADV
cjfa-56742	43	16	than	than	ADP
cjfa-56742	43	17	separately	separately	ADV
cjfa-56742	43	18	(	(	PUNCT
cjfa-56742	43	19	agliardi	agliardi	PROPN
cjfa-56742	43	20	,	,	PUNCT
cjfa-56742	43	21	zadeh	zadeh	PROPN
cjfa-56742	43	22	&	&	CCONJ
cjfa-56742	43	23	koussis	koussis	PROPN
cjfa-56742	43	24	,	,	PUNCT
cjfa-56742	43	25	2016	2016	NUM
cjfa-56742	43	26	;	;	PUNCT
cjfa-56742	43	27	reuer	reuer	PROPN
cjfa-56742	43	28	&	&	CCONJ
cjfa-56742	43	29	sakhartov	sakhartov	PROPN
cjfa-56742	43	30	,	,	PUNCT
cjfa-56742	43	31	2021	2021	NUM
cjfa-56742	43	32	;	;	PUNCT
cjfa-56742	43	33	feldman	feldman	PROPN
cjfa-56742	43	34	&	&	CCONJ
cjfa-56742	43	35	hernandez	hernandez	PROPN
cjfa-56742	43	36	,	,	PUNCT
cjfa-56742	43	37	2022	2022	NUM
cjfa-56742	43	38	;	;	PUNCT
cjfa-56742	43	39	čirjevskis	čirjevskis	PROPN
cjfa-56742	43	40	,	,	PUNCT
cjfa-56742	43	41	2023	2023	NUM
cjfa-56742	43	42	)	)	PUNCT
cjfa-56742	43	43	.	.	PUNCT
cjfa-56742	44	1	m&a	m&a	PROPN
cjfa-56742	44	2	projects	project	NOUN
cjfa-56742	44	3	contain	contain	VERB
cjfa-56742	44	4	two	two	NUM
cjfa-56742	44	5	categories	category	NOUN
cjfa-56742	44	6	of	of	ADP
cjfa-56742	44	7	collaborative	collaborative	ADJ
cjfa-56742	44	8	synergies	synergy	NOUN
cjfa-56742	44	9	associated	associate	VERB
cjfa-56742	44	10	with	with	ADP
cjfa-56742	44	11	real	real	ADJ
cjfa-56742	44	12	growth	growth	NOUN
cjfa-56742	44	13	options	option	NOUN
cjfa-56742	44	14	(	(	PUNCT
cjfa-56742	44	15	hao	hao	PROPN
cjfa-56742	44	16	,	,	PUNCT
cjfa-56742	44	17	jiangfeng	jiangfeng	PROPN
cjfa-56742	44	18	,	,	PUNCT
cjfa-56742	44	19	yanan	yanan	PROPN
cjfa-56742	44	20	&	&	CCONJ
cjfa-56742	44	21	ziming	ziming	PROPN
cjfa-56742	44	22	,	,	PUNCT
cjfa-56742	44	23	2019	2019	NUM
cjfa-56742	44	24	)	)	PUNCT
cjfa-56742	44	25	.	.	PUNCT
cjfa-56742	45	1	the	the	DET
cjfa-56742	45	2	first	first	ADJ
cjfa-56742	45	3	category	category	NOUN
cjfa-56742	45	4	of	of	ADP
cjfa-56742	45	5	growth	growth	NOUN
cjfa-56742	45	6	options	option	NOUN
cjfa-56742	45	7	comes	come	VERB
cjfa-56742	45	8	in	in	ADP
cjfa-56742	45	9	the	the	DET
cjfa-56742	45	10	form	form	NOUN
cjfa-56742	45	11	of	of	ADP
cjfa-56742	45	12	explicit	explicit	ADJ
cjfa-56742	45	13	synergy	synergy	NOUN
cjfa-56742	45	14	,	,	PUNCT
cjfa-56742	45	15	defined	define	VERB
cjfa-56742	45	16	as	as	ADP
cjfa-56742	45	17	synergy	synergy	NOUN
cjfa-56742	45	18	between	between	ADP
cjfa-56742	45	19	two	two	NUM
cjfa-56742	45	20	companies	company	NOUN
cjfa-56742	45	21	,	,	PUNCT
cjfa-56742	45	22	deriving	derive	VERB
cjfa-56742	45	23	from	from	ADP
cjfa-56742	45	24	the	the	DET
cjfa-56742	45	25	exchange	exchange	NOUN
cjfa-56742	45	26	of	of	ADP
cjfa-56742	45	27	tangible	tangible	ADJ
cjfa-56742	45	28	and	and	CCONJ
cjfa-56742	45	29	intangible	intangible	ADJ
cjfa-56742	45	30	assets	asset	NOUN
cjfa-56742	45	31	or	or	CCONJ
cjfa-56742	45	32	market	market	NOUN
cjfa-56742	45	33	information	information	NOUN
cjfa-56742	45	34	between	between	ADP
cjfa-56742	45	35	acquirer	acquirer	NOUN
cjfa-56742	45	36	and	and	CCONJ
cjfa-56742	45	37	target	target	NOUN
cjfa-56742	45	38	.	.	PUNCT
cjfa-56742	46	1	the	the	DET
cjfa-56742	46	2	second	second	ADJ
cjfa-56742	46	3	category	category	NOUN
cjfa-56742	46	4	of	of	ADP
cjfa-56742	46	5	real	real	ADJ
cjfa-56742	46	6	options	option	NOUN
cjfa-56742	46	7	corresponds	correspond	VERB
cjfa-56742	46	8	to	to	ADP
cjfa-56742	46	9	tacit	tacit	ADJ
cjfa-56742	46	10	synergies	synergy	NOUN
cjfa-56742	46	11	(	(	PUNCT
cjfa-56742	46	12	hao	hao	PROPN
cjfa-56742	46	13	et	et	PROPN
cjfa-56742	46	14	al	al	PROPN
cjfa-56742	46	15	.	.	PROPN
cjfa-56742	46	16	,	,	PUNCT
cjfa-56742	46	17	2019	2019	NUM
cjfa-56742	46	18	;	;	PUNCT
cjfa-56742	46	19	čirjevskis	čirjevskis	PROPN
cjfa-56742	46	20	,	,	PUNCT
cjfa-56742	46	21	2023	2023	NUM
cjfa-56742	46	22	)	)	PUNCT
cjfa-56742	46	23	.	.	PUNCT
cjfa-56742	47	1	these	these	PRON
cjfa-56742	47	2	are	be	AUX
cjfa-56742	47	3	defined	define	VERB
cjfa-56742	47	4	as	as	ADP
cjfa-56742	47	5	a	a	DET
cjfa-56742	47	6	synthesis	synthesis	NOUN
cjfa-56742	47	7	of	of	ADP
cjfa-56742	47	8	cross	cross	ADJ
cjfa-56742	47	9	-	-	ADJ
cjfa-56742	47	10	border	border	ADJ
cjfa-56742	47	11	resources	resource	NOUN
cjfa-56742	47	12	to	to	PART
cjfa-56742	47	13	integrate	integrate	VERB
cjfa-56742	47	14	,	,	PUNCT
cjfa-56742	47	15	reconfigure	reconfigure	VERB
cjfa-56742	47	16	and	and	CCONJ
cjfa-56742	47	17	develop	develop	VERB
cjfa-56742	47	18	new	new	ADJ
cjfa-56742	47	19	core	core	NOUN
cjfa-56742	47	20	activities	activity	NOUN
cjfa-56742	47	21	(	(	PUNCT
cjfa-56742	47	22	new	new	ADJ
cjfa-56742	47	23	core	core	NOUN
cjfa-56742	47	24	competencies	competency	NOUN
cjfa-56742	47	25	or	or	CCONJ
cjfa-56742	47	26	new	new	ADJ
cjfa-56742	47	27	modes	mode	NOUN
cjfa-56742	47	28	of	of	ADP
cjfa-56742	47	29	strategic	strategic	ADJ
cjfa-56742	47	30	thinking	thinking	NOUN
cjfa-56742	47	31	)	)	PUNCT
cjfa-56742	47	32	.	.	PUNCT
cjfa-56742	48	1	ines	ines	PROPN
cjfa-56742	48	2	ben	ben	PROPN
cjfa-56742	48	3	flah5050	flah5050	PROPN
cjfa-56742	48	4	m&a	m&a	PROPN
cjfa-56742	48	5	projects	project	NOUN
cjfa-56742	48	6	provide	provide	VERB
cjfa-56742	48	7	fertile	fertile	ADJ
cjfa-56742	48	8	ground	ground	NOUN
cjfa-56742	48	9	for	for	ADP
cjfa-56742	48	10	the	the	DET
cjfa-56742	48	11	application	application	NOUN
cjfa-56742	48	12	of	of	ADP
cjfa-56742	48	13	real	real	ADJ
cjfa-56742	48	14	options	option	NOUN
cjfa-56742	48	15	theory	theory	NOUN
cjfa-56742	48	16	(	(	PUNCT
cjfa-56742	48	17	leiblein	leiblein	ADJ
cjfa-56742	48	18	,	,	PUNCT
cjfa-56742	48	19	reuer	reuer	PROPN
cjfa-56742	48	20	,	,	PUNCT
cjfa-56742	48	21	larsen	larsen	PROPN
cjfa-56742	48	22	&	&	CCONJ
cjfa-56742	48	23	pedersen	pedersen	PROPN
cjfa-56742	48	24	,	,	PUNCT
cjfa-56742	48	25	2022	2022	NUM
cjfa-56742	48	26	)	)	PUNCT
cjfa-56742	48	27	.	.	PUNCT
cjfa-56742	49	1	they	they	PRON
cjfa-56742	49	2	identify	identify	VERB
cjfa-56742	49	3	the	the	DET
cjfa-56742	49	4	types	type	NOUN
cjfa-56742	49	5	of	of	ADP
cjfa-56742	49	6	collaborative	collaborative	ADJ
cjfa-56742	49	7	synergies	synergy	NOUN
cjfa-56742	49	8	and	and	CCONJ
cjfa-56742	49	9	show	show	VERB
cjfa-56742	49	10	the	the	DET
cjfa-56742	49	11	extent	extent	NOUN
cjfa-56742	49	12	to	to	PART
cjfa-56742	49	13	which	which	PRON
cjfa-56742	49	14	sequential	sequential	ADJ
cjfa-56742	49	15	international	international	ADJ
cjfa-56742	49	16	acquisition	acquisition	NOUN
cjfa-56742	49	17	adds	add	VERB
cjfa-56742	49	18	value	value	NOUN
cjfa-56742	49	19	to	to	ADP
cjfa-56742	49	20	the	the	DET
cjfa-56742	49	21	market	market	NOUN
cjfa-56742	49	22	.	.	PUNCT
cjfa-56742	50	1	later	later	ADV
cjfa-56742	50	2	,	,	PUNCT
cjfa-56742	50	3	the	the	DET
cjfa-56742	50	4	notion	notion	NOUN
cjfa-56742	50	5	of	of	ADP
cjfa-56742	50	6	compound	compound	ADJ
cjfa-56742	50	7	real	real	ADJ
cjfa-56742	50	8	options	option	NOUN
cjfa-56742	50	9	is	be	AUX
cjfa-56742	50	10	introduced	introduce	VERB
cjfa-56742	50	11	to	to	PART
cjfa-56742	50	12	measure	measure	VERB
cjfa-56742	50	13	the	the	DET
cjfa-56742	50	14	increase	increase	NOUN
cjfa-56742	50	15	of	of	ADP
cjfa-56742	50	16	the	the	DET
cjfa-56742	50	17	acquiring	acquire	VERB
cjfa-56742	50	18	company	company	NOUN
cjfa-56742	50	19	’s	’s	PART
cjfa-56742	50	20	market	market	NOUN
cjfa-56742	50	21	value	value	NOUN
cjfa-56742	50	22	thanks	thank	NOUN
cjfa-56742	50	23	to	to	ADP
cjfa-56742	50	24	the	the	DET
cjfa-56742	50	25	presence	presence	NOUN
cjfa-56742	50	26	of	of	ADP
cjfa-56742	50	27	collaborative	collaborative	ADJ
cjfa-56742	50	28	synergies	synergy	NOUN
cjfa-56742	50	29	and	and	CCONJ
cjfa-56742	50	30	also	also	ADV
cjfa-56742	50	31	highlights	highlight	VERB
cjfa-56742	50	32	the	the	DET
cjfa-56742	50	33	existence	existence	NOUN
cjfa-56742	50	34	of	of	ADP
cjfa-56742	50	35	sequential	sequential	ADJ
cjfa-56742	50	36	compound	compound	NOUN
cjfa-56742	50	37	real	real	ADJ
cjfa-56742	50	38	options	option	NOUN
cjfa-56742	50	39	for	for	ADP
cjfa-56742	50	40	different	different	ADJ
cjfa-56742	50	41	levels	level	NOUN
cjfa-56742	50	42	of	of	ADP
cjfa-56742	50	43	volatility	volatility	NOUN
cjfa-56742	50	44	(	(	PUNCT
cjfa-56742	50	45	čirjevskis	čirjevskis	NOUN
cjfa-56742	50	46	,	,	PUNCT
cjfa-56742	50	47	2023	2023	NUM
cjfa-56742	50	48	)	)	PUNCT
cjfa-56742	50	49	.	.	PUNCT
cjfa-56742	51	1	in	in	ADP
cjfa-56742	51	2	an	an	DET
cjfa-56742	51	3	uncertain	uncertain	ADJ
cjfa-56742	51	4	context	context	NOUN
cjfa-56742	51	5	,	,	PUNCT
cjfa-56742	51	6	making	make	VERB
cjfa-56742	51	7	sequential	sequential	ADJ
cjfa-56742	51	8	acquisitions	acquisition	NOUN
cjfa-56742	51	9	is	be	AUX
cjfa-56742	51	10	likened	liken	VERB
cjfa-56742	51	11	to	to	ADP
cjfa-56742	51	12	exercising	exercise	VERB
cjfa-56742	51	13	real	real	ADJ
cjfa-56742	51	14	options	option	NOUN
cjfa-56742	51	15	for	for	ADP
cjfa-56742	51	16	growth	growth	NOUN
cjfa-56742	51	17	(	(	PUNCT
cjfa-56742	51	18	barney	barney	NOUN
cjfa-56742	51	19	,	,	PUNCT
cjfa-56742	51	20	helfat	helfat	NOUN
cjfa-56742	51	21	,	,	PUNCT
cjfa-56742	51	22	kaul	kaul	NOUN
cjfa-56742	51	23	,	,	PUNCT
cjfa-56742	51	24	ketchen	ketchen	NOUN
cjfa-56742	51	25	,	,	PUNCT
cjfa-56742	51	26	david	david	PROPN
cjfa-56742	51	27	,	,	PUNCT
cjfa-56742	51	28	chatain	chatain	PROPN
cjfa-56742	51	29	&	&	CCONJ
cjfa-56742	51	30	singh	singh	PROPN
cjfa-56742	51	31	,	,	PUNCT
cjfa-56742	51	32	2023	2023	NUM
cjfa-56742	51	33	)	)	PUNCT
cjfa-56742	51	34	.	.	PUNCT
cjfa-56742	52	1	the	the	DET
cjfa-56742	52	2	real	real	ADJ
cjfa-56742	52	3	options	option	NOUN
cjfa-56742	52	4	approach	approach	NOUN
cjfa-56742	52	5	enables	enable	VERB
cjfa-56742	52	6	managers	manager	NOUN
cjfa-56742	52	7	to	to	PART
cjfa-56742	52	8	gradually	gradually	ADV
cjfa-56742	52	9	receive	receive	VERB
cjfa-56742	52	10	information	information	NOUN
cjfa-56742	52	11	about	about	ADP
cjfa-56742	52	12	the	the	DET
cjfa-56742	52	13	investment	investment	NOUN
cjfa-56742	52	14	context	context	NOUN
cjfa-56742	52	15	,	,	PUNCT
cjfa-56742	52	16	redefine	redefine	VERB
cjfa-56742	52	17	the	the	DET
cjfa-56742	52	18	scope	scope	NOUN
cjfa-56742	52	19	of	of	ADP
cjfa-56742	52	20	the	the	DET
cjfa-56742	52	21	m&a	m&a	PROPN
cjfa-56742	52	22	project	project	NOUN
cjfa-56742	52	23	and	and	CCONJ
cjfa-56742	52	24	invest	invest	VERB
cjfa-56742	52	25	only	only	ADV
cjfa-56742	52	26	if	if	SCONJ
cjfa-56742	53	1	and	and	CCONJ
cjfa-56742	53	2	when	when	SCONJ
cjfa-56742	53	3	it	it	PRON
cjfa-56742	53	4	proves	prove	VERB
cjfa-56742	53	5	profitable	profitable	ADJ
cjfa-56742	53	6	(	(	PUNCT
cjfa-56742	53	7	chi	chi	ADJ
cjfa-56742	53	8	,	,	PUNCT
cjfa-56742	53	9	trigeorgis	trigeorgis	NOUN
cjfa-56742	53	10	&	&	CCONJ
cjfa-56742	53	11	tsekrekos	tsekrekos	PROPN
cjfa-56742	53	12	,	,	PUNCT
cjfa-56742	53	13	2019	2019	NUM
cjfa-56742	53	14	)	)	PUNCT
cjfa-56742	53	15	.	.	PUNCT
cjfa-56742	54	1	at	at	ADP
cjfa-56742	54	2	each	each	DET
cjfa-56742	54	3	stage	stage	NOUN
cjfa-56742	54	4	,	,	PUNCT
cjfa-56742	54	5	therefore	therefore	ADV
cjfa-56742	54	6	,	,	PUNCT
cjfa-56742	54	7	the	the	DET
cjfa-56742	54	8	investment	investment	NOUN
cjfa-56742	54	9	can	can	AUX
cjfa-56742	54	10	be	be	AUX
cjfa-56742	54	11	re	re	VERB
cjfa-56742	54	12	-	-	VERB
cjfa-56742	54	13	evaluated	evaluate	VERB
cjfa-56742	54	14	in	in	ADP
cjfa-56742	54	15	terms	term	NOUN
cjfa-56742	54	16	of	of	ADP
cjfa-56742	54	17	whether	whether	SCONJ
cjfa-56742	54	18	it	it	PRON
cjfa-56742	54	19	should	should	AUX
cjfa-56742	54	20	be	be	AUX
cjfa-56742	54	21	increased	increase	VERB
cjfa-56742	54	22	,	,	PUNCT
cjfa-56742	54	23	postponed	postpone	VERB
cjfa-56742	54	24	or	or	CCONJ
cjfa-56742	54	25	abandoned	abandon	VERB
cjfa-56742	54	26	(	(	PUNCT
cjfa-56742	54	27	benninga	benninga	PROPN
cjfa-56742	54	28	&	&	CCONJ
cjfa-56742	54	29	mofkadi	mofkadi	NOUN
cjfa-56742	54	30	,	,	PUNCT
cjfa-56742	54	31	2022	2022	NUM
cjfa-56742	54	32	)	)	PUNCT
cjfa-56742	54	33	.	.	PUNCT
cjfa-56742	55	1	recently	recently	ADV
cjfa-56742	55	2	,	,	PUNCT
cjfa-56742	55	3	stochastic	stochastic	ADJ
cjfa-56742	55	4	real	real	ADJ
cjfa-56742	55	5	options	option	NOUN
cjfa-56742	55	6	models	model	NOUN
cjfa-56742	55	7	are	be	AUX
cjfa-56742	55	8	used	use	VERB
cjfa-56742	55	9	to	to	PART
cjfa-56742	55	10	determine	determine	VERB
cjfa-56742	55	11	the	the	DET
cjfa-56742	55	12	right	right	ADJ
cjfa-56742	55	13	time	time	NOUN
cjfa-56742	55	14	to	to	PART
cjfa-56742	55	15	invest	invest	VERB
cjfa-56742	55	16	in	in	ADP
cjfa-56742	55	17	an	an	DET
cjfa-56742	55	18	m&a	m&a	PROPN
cjfa-56742	55	19	project	project	NOUN
cjfa-56742	55	20	and	and	CCONJ
cjfa-56742	55	21	also	also	ADV
cjfa-56742	55	22	to	to	PART
cjfa-56742	55	23	explain	explain	VERB
cjfa-56742	55	24	the	the	DET
cjfa-56742	55	25	emergence	emergence	NOUN
cjfa-56742	55	26	of	of	ADP
cjfa-56742	55	27	merger	merger	NOUN
cjfa-56742	55	28	waves	wave	NOUN
cjfa-56742	55	29	(	(	PUNCT
cjfa-56742	55	30	hagel	hagel	NOUN
cjfa-56742	55	31	,	,	PUNCT
cjfa-56742	55	32	2023	2023	NUM
cjfa-56742	55	33	)	)	PUNCT
cjfa-56742	55	34	.	.	PUNCT
cjfa-56742	56	1	the	the	DET
cjfa-56742	56	2	uncertainty	uncertainty	NOUN
cjfa-56742	56	3	using	use	VERB
cjfa-56742	56	4	geometric	geometric	ADJ
cjfa-56742	56	5	brownian	brownian	ADJ
cjfa-56742	56	6	motion	motion	NOUN
cjfa-56742	56	7	is	be	AUX
cjfa-56742	56	8	modeled	model	VERB
cjfa-56742	56	9	.	.	PUNCT
cjfa-56742	57	1	firm	firm	NOUN
cjfa-56742	57	2	’s	’s	PART
cjfa-56742	57	3	decision	decision	NOUN
cjfa-56742	57	4	to	to	PART
cjfa-56742	57	5	engage	engage	VERB
cjfa-56742	57	6	in	in	ADP
cjfa-56742	57	7	acquisitions	acquisition	NOUN
cjfa-56742	57	8	is	be	AUX
cjfa-56742	57	9	considered	consider	VERB
cjfa-56742	57	10	as	as	ADP
cjfa-56742	57	11	an	an	DET
cjfa-56742	57	12	optimal	optimal	ADJ
cjfa-56742	57	13	stopping	stopping	NOUN
cjfa-56742	57	14	problem	problem	NOUN
cjfa-56742	57	15	,	,	PUNCT
cjfa-56742	57	16	where	where	SCONJ
cjfa-56742	57	17	firms	firm	NOUN
cjfa-56742	57	18	have	have	VERB
cjfa-56742	57	19	an	an	DET
cjfa-56742	57	20	option	option	NOUN
cjfa-56742	57	21	at	at	ADP
cjfa-56742	57	22	every	every	DET
cjfa-56742	57	23	instant	instant	NOUN
cjfa-56742	57	24	to	to	PART
cjfa-56742	57	25	either	either	CCONJ
cjfa-56742	57	26	continue	continue	VERB
cjfa-56742	57	27	at	at	ADP
cjfa-56742	57	28	their	their	PRON
cjfa-56742	57	29	current	current	ADJ
cjfa-56742	57	30	state	state	NOUN
cjfa-56742	57	31	or	or	CCONJ
cjfa-56742	57	32	to	to	PART
cjfa-56742	57	33	stop	stop	VERB
cjfa-56742	57	34	the	the	DET
cjfa-56742	57	35	process	process	NOUN
cjfa-56742	57	36	,	,	PUNCT
cjfa-56742	57	37	pay	pay	VERB
cjfa-56742	57	38	for	for	ADP
cjfa-56742	57	39	the	the	DET
cjfa-56742	57	40	acquisition	acquisition	NOUN
cjfa-56742	57	41	and	and	CCONJ
cjfa-56742	57	42	receive	receive	VERB
cjfa-56742	57	43	the	the	DET
cjfa-56742	57	44	benefits	benefit	NOUN
cjfa-56742	57	45	of	of	ADP
cjfa-56742	57	46	it	it	PRON
cjfa-56742	57	47	.	.	PUNCT
cjfa-56742	58	1	even	even	ADV
cjfa-56742	58	2	in	in	ADP
cjfa-56742	58	3	a	a	DET
cjfa-56742	58	4	scenario	scenario	NOUN
cjfa-56742	58	5	where	where	SCONJ
cjfa-56742	58	6	the	the	DET
cjfa-56742	58	7	impact	impact	NOUN
cjfa-56742	58	8	of	of	ADP
cjfa-56742	58	9	uncertainty	uncertainty	NOUN
cjfa-56742	58	10	is	be	AUX
cjfa-56742	58	11	excluded	exclude	VERB
cjfa-56742	58	12	,	,	PUNCT
cjfa-56742	58	13	there	there	PRON
cjfa-56742	58	14	might	might	AUX
cjfa-56742	58	15	be	be	AUX
cjfa-56742	58	16	value	value	NOUN
cjfa-56742	58	17	in	in	ADP
cjfa-56742	58	18	postponing	postpone	VERB
cjfa-56742	58	19	the	the	DET
cjfa-56742	58	20	acquisition	acquisition	NOUN
cjfa-56742	58	21	(	(	PUNCT
cjfa-56742	58	22	hagel	hagel	PROPN
cjfa-56742	58	23	,	,	PUNCT
cjfa-56742	58	24	2023	2023	NUM
cjfa-56742	58	25	)	)	PUNCT
cjfa-56742	58	26	.	.	PUNCT
cjfa-56742	59	1	an	an	DET
cjfa-56742	59	2	increase	increase	NOUN
cjfa-56742	59	3	in	in	ADP
cjfa-56742	59	4	cash	cash	NOUN
cjfa-56742	59	5	-	-	PUNCT
cjfa-56742	59	6	flow	flow	NOUN
cjfa-56742	59	7	uncertainty	uncertainty	NOUN
cjfa-56742	59	8	can	can	AUX
cjfa-56742	59	9	increase	increase	VERB
cjfa-56742	59	10	the	the	DET
cjfa-56742	59	11	value	value	NOUN
cjfa-56742	59	12	of	of	ADP
cjfa-56742	59	13	waiting	wait	VERB
cjfa-56742	59	14	.	.	PUNCT
cjfa-56742	60	1	the	the	DET
cjfa-56742	60	2	decision	decision	NOUN
cjfa-56742	60	3	to	to	PART
cjfa-56742	60	4	delay	delay	VERB
cjfa-56742	60	5	the	the	DET
cjfa-56742	60	6	acquisition	acquisition	NOUN
cjfa-56742	60	7	is	be	AUX
cjfa-56742	60	8	generally	generally	ADV
cjfa-56742	60	9	guided	guide	VERB
cjfa-56742	60	10	by	by	ADP
cjfa-56742	60	11	the	the	DET
cjfa-56742	60	12	analysis	analysis	NOUN
cjfa-56742	60	13	of	of	ADP
cjfa-56742	60	14	costs	cost	NOUN
cjfa-56742	60	15	and	and	CCONJ
cjfa-56742	60	16	benefits	benefit	NOUN
cjfa-56742	60	17	linked	link	VERB
cjfa-56742	60	18	to	to	ADP
cjfa-56742	60	19	waiting	wait	VERB
cjfa-56742	60	20	time	time	NOUN
cjfa-56742	60	21	.	.	PUNCT
cjfa-56742	61	1	thus	thus	ADV
cjfa-56742	61	2	,	,	PUNCT
cjfa-56742	61	3	the	the	DET
cjfa-56742	61	4	timing	timing	NOUN
cjfa-56742	61	5	option	option	NOUN
cjfa-56742	61	6	creates	create	VERB
cjfa-56742	61	7	a	a	DET
cjfa-56742	61	8	learning	learning	NOUN
cjfa-56742	61	9	effect	effect	NOUN
cjfa-56742	61	10	which	which	PRON
cjfa-56742	61	11	is	be	AUX
cjfa-56742	61	12	more	more	ADV
cjfa-56742	61	13	important	important	ADJ
cjfa-56742	61	14	when	when	SCONJ
cjfa-56742	61	15	the	the	DET
cjfa-56742	61	16	acquisition	acquisition	NOUN
cjfa-56742	61	17	has	have	VERB
cjfa-56742	61	18	several	several	ADJ
cjfa-56742	61	19	growth	growth	NOUN
cjfa-56742	61	20	options	option	NOUN
cjfa-56742	61	21	(	(	PUNCT
cjfa-56742	61	22	collan	collan	PROPN
cjfa-56742	61	23	&	&	CCONJ
cjfa-56742	61	24	kinnunen	kinnunen	PROPN
cjfa-56742	61	25	,	,	PUNCT
cjfa-56742	61	26	2008	2008	NUM
cjfa-56742	61	27	)	)	PUNCT
cjfa-56742	61	28	.	.	PUNCT
cjfa-56742	62	1	the	the	DET
cjfa-56742	62	2	abandonment	abandonment	NOUN
cjfa-56742	62	3	option	option	NOUN
cjfa-56742	62	4	enhances	enhance	VERB
cjfa-56742	62	5	the	the	DET
cjfa-56742	62	6	ability	ability	NOUN
cjfa-56742	62	7	to	to	PART
cjfa-56742	62	8	abandon	abandon	VERB
cjfa-56742	62	9	the	the	DET
cjfa-56742	62	10	m&a	m&a	PROPN
cjfa-56742	62	11	project	project	NOUN
cjfa-56742	62	12	in	in	ADP
cjfa-56742	62	13	the	the	DET
cjfa-56742	62	14	case	case	NOUN
cjfa-56742	62	15	of	of	ADP
cjfa-56742	62	16	deterioration	deterioration	NOUN
cjfa-56742	62	17	in	in	ADP
cjfa-56742	62	18	the	the	DET
cjfa-56742	62	19	economic	economic	ADJ
cjfa-56742	62	20	conditions	condition	NOUN
cjfa-56742	62	21	.	.	PUNCT
cjfa-56742	63	1	the	the	DET
cjfa-56742	63	2	exercise	exercise	NOUN
cjfa-56742	63	3	of	of	ADP
cjfa-56742	63	4	the	the	DET
cjfa-56742	63	5	abandonment	abandonment	NOUN
cjfa-56742	63	6	option	option	NOUN
cjfa-56742	63	7	may	may	AUX
cjfa-56742	63	8	generate	generate	VERB
cjfa-56742	63	9	costs	cost	NOUN
cjfa-56742	63	10	for	for	ADP
cjfa-56742	63	11	both	both	CCONJ
cjfa-56742	63	12	the	the	DET
cjfa-56742	63	13	acquirer	acquirer	NOUN
cjfa-56742	63	14	and	and	CCONJ
cjfa-56742	63	15	the	the	DET
cjfa-56742	63	16	target	target	NOUN
cjfa-56742	63	17	company	company	NOUN
cjfa-56742	63	18	.	.	PUNCT
cjfa-56742	64	1	indeed	indeed	ADV
cjfa-56742	64	2	,	,	PUNCT
cjfa-56742	64	3	the	the	DET
cjfa-56742	64	4	exercise	exercise	NOUN
cjfa-56742	64	5	of	of	ADP
cjfa-56742	64	6	the	the	DET
cjfa-56742	64	7	abandonment	abandonment	NOUN
cjfa-56742	64	8	option	option	NOUN
cjfa-56742	64	9	by	by	ADP
cjfa-56742	64	10	the	the	DET
cjfa-56742	64	11	acquirer	acquirer	NOUN
cjfa-56742	64	12	may	may	AUX
cjfa-56742	64	13	be	be	AUX
cjfa-56742	64	14	related	relate	VERB
cjfa-56742	64	15	to	to	ADP
cjfa-56742	64	16	the	the	DET
cjfa-56742	64	17	fact	fact	NOUN
cjfa-56742	64	18	that	that	SCONJ
cjfa-56742	64	19	the	the	DET
cjfa-56742	64	20	target	target	NOUN
cjfa-56742	64	21	company	company	NOUN
cjfa-56742	64	22	has	have	AUX
cjfa-56742	64	23	decided	decide	VERB
cjfa-56742	64	24	to	to	PART
cjfa-56742	64	25	sell	sell	VERB
cjfa-56742	64	26	to	to	ADP
cjfa-56742	64	27	another	another	DET
cjfa-56742	64	28	buyer	buyer	NOUN
cjfa-56742	64	29	while	while	SCONJ
cjfa-56742	64	30	she	she	PRON
cjfa-56742	64	31	was	be	AUX
cjfa-56742	64	32	in	in	ADP
cjfa-56742	64	33	exclusive	exclusive	ADJ
cjfa-56742	64	34	negotiations	negotiation	NOUN
cjfa-56742	64	35	with	with	ADP
cjfa-56742	64	36	another	another	PRON
cjfa-56742	64	37	.	.	PUNCT
cjfa-56742	65	1	in	in	ADP
cjfa-56742	65	2	this	this	DET
cjfa-56742	65	3	case	case	NOUN
cjfa-56742	65	4	,	,	PUNCT
cjfa-56742	65	5	the	the	DET
cjfa-56742	65	6	target	target	NOUN
cjfa-56742	65	7	company	company	NOUN
cjfa-56742	65	8	undertakes	undertake	VERB
cjfa-56742	65	9	to	to	PART
cjfa-56742	65	10	pay	pay	VERB
cjfa-56742	65	11	the	the	DET
cjfa-56742	65	12	latter	latter	ADJ
cjfa-56742	65	13	a	a	DET
cjfa-56742	65	14	penalty	penalty	NOUN
cjfa-56742	65	15	,	,	PUNCT
cjfa-56742	65	16	commonly	commonly	ADV
cjfa-56742	65	17	known	know	VERB
cjfa-56742	65	18	as	as	ADP
cjfa-56742	65	19	the	the	DET
cjfa-56742	65	20	break	break	NOUN
cjfa-56742	65	21	-	-	PUNCT
cjfa-56742	65	22	up	up	ADP
cjfa-56742	65	23	fees	fee	NOUN
cjfa-56742	65	24	.	.	PUNCT
cjfa-56742	66	1	however	however	ADV
cjfa-56742	66	2	,	,	PUNCT
cjfa-56742	66	3	if	if	SCONJ
cjfa-56742	66	4	the	the	DET
cjfa-56742	66	5	target	target	NOUN
cjfa-56742	66	6	company	company	NOUN
cjfa-56742	66	7	grants	grant	VERB
cjfa-56742	66	8	exclusive	exclusive	ADJ
cjfa-56742	66	9	negotiations	negotiation	NOUN
cjfa-56742	66	10	to	to	ADP
cjfa-56742	66	11	the	the	DET
cjfa-56742	66	12	acquirer	acquirer	NOUN
cjfa-56742	66	13	but	but	CCONJ
cjfa-56742	66	14	he	he	PRON
cjfa-56742	66	15	is	be	AUX
cjfa-56742	66	16	unable	unable	ADJ
cjfa-56742	66	17	to	to	PART
cjfa-56742	66	18	obtain	obtain	VERB
cjfa-56742	66	19	financing	financing	NOUN
cjfa-56742	66	20	for	for	ADP
cjfa-56742	66	21	the	the	DET
cjfa-56742	66	22	operation	operation	NOUN
cjfa-56742	66	23	,	,	PUNCT
cjfa-56742	66	24	he	he	PRON
cjfa-56742	66	25	will	will	AUX
cjfa-56742	66	26	ex	ex	VERB
cjfa-56742	66	27	real	real	ADJ
cjfa-56742	66	28	options	option	NOUN
cjfa-56742	66	29	approach	approach	NOUN
cjfa-56742	66	30	to	to	ADP
cjfa-56742	66	31	the	the	DET
cjfa-56742	66	32	pre	pre	ADJ
cjfa-56742	66	33	-	-	ADJ
cjfa-56742	66	34	closing	closing	ADJ
cjfa-56742	66	35	process	process	NOUN
cjfa-56742	66	36	…	…	PUNCT
cjfa-56742	66	37	5151	5151	NUM
cjfa-56742	66	38	ercise	ercise	NOUN
cjfa-56742	66	39	his	his	PRON
cjfa-56742	66	40	abandonment	abandonment	NOUN
cjfa-56742	66	41	option	option	NOUN
cjfa-56742	66	42	by	by	ADP
cjfa-56742	66	43	paying	pay	VERB
cjfa-56742	66	44	a	a	DET
cjfa-56742	66	45	penalty	penalty	NOUN
cjfa-56742	66	46	to	to	ADP
cjfa-56742	66	47	the	the	DET
cjfa-56742	66	48	target	target	NOUN
cjfa-56742	66	49	company	company	NOUN
cjfa-56742	66	50	.	.	PUNCT
cjfa-56742	67	1	the	the	DET
cjfa-56742	67	2	abandonment	abandonment	NOUN
cjfa-56742	67	3	option	option	NOUN
cjfa-56742	67	4	gives	give	VERB
cjfa-56742	67	5	the	the	DET
cjfa-56742	67	6	holder	holder	NOUN
cjfa-56742	67	7	the	the	DET
cjfa-56742	67	8	right	right	NOUN
cjfa-56742	67	9	to	to	PART
cjfa-56742	67	10	sell	sell	VERB
cjfa-56742	67	11	or	or	CCONJ
cjfa-56742	67	12	stop	stop	VERB
cjfa-56742	67	13	completely	completely	ADV
cjfa-56742	67	14	or	or	CCONJ
cjfa-56742	67	15	partially	partially	ADV
cjfa-56742	67	16	the	the	DET
cjfa-56742	67	17	activities	activity	NOUN
cjfa-56742	67	18	of	of	ADP
cjfa-56742	67	19	the	the	DET
cjfa-56742	67	20	target	target	NOUN
cjfa-56742	67	21	(	(	PUNCT
cjfa-56742	67	22	collan	collan	PROPN
cjfa-56742	67	23	&	&	CCONJ
cjfa-56742	67	24	kinnunen	kinnunen	PROPN
cjfa-56742	67	25	,	,	PUNCT
cjfa-56742	67	26	2008	2008	NUM
cjfa-56742	67	27	;	;	PUNCT
cjfa-56742	67	28	arsic	arsic	NOUN
cjfa-56742	67	29	,	,	PUNCT
cjfa-56742	67	30	2013	2013	NUM
cjfa-56742	67	31	)	)	PUNCT
cjfa-56742	67	32	.	.	PUNCT
cjfa-56742	68	1	the	the	DET
cjfa-56742	68	2	significant	significant	ADJ
cjfa-56742	68	3	increase	increase	NOUN
cjfa-56742	68	4	in	in	ADP
cjfa-56742	68	5	the	the	DET
cjfa-56742	68	6	number	number	NOUN
cjfa-56742	68	7	of	of	ADP
cjfa-56742	68	8	publications	publication	NOUN
cjfa-56742	68	9	on	on	ADP
cjfa-56742	68	10	m&a	m&a	PROPN
cjfa-56742	68	11	approach	approach	NOUN
cjfa-56742	68	12	by	by	ADP
cjfa-56742	68	13	the	the	DET
cjfa-56742	68	14	real	real	ADJ
cjfa-56742	68	15	options	option	NOUN
cjfa-56742	68	16	method	method	NOUN
cjfa-56742	68	17	since	since	SCONJ
cjfa-56742	68	18	the	the	DET
cjfa-56742	68	19	mid-1990s	mid-1990	NOUN
cjfa-56742	68	20	,	,	PUNCT
cjfa-56742	68	21	contrasts	contrast	VERB
cjfa-56742	68	22	with	with	ADP
cjfa-56742	68	23	their	their	PRON
cjfa-56742	68	24	low	low	ADJ
cjfa-56742	68	25	use	use	NOUN
cjfa-56742	68	26	by	by	ADP
cjfa-56742	68	27	businesses	business	NOUN
cjfa-56742	68	28	.	.	PUNCT
cjfa-56742	69	1	the	the	DET
cjfa-56742	69	2	main	main	ADJ
cjfa-56742	69	3	limitation	limitation	NOUN
cjfa-56742	69	4	to	to	ADP
cjfa-56742	69	5	the	the	DET
cjfa-56742	69	6	option	option	NOUN
cjfa-56742	69	7	theory	theory	NOUN
cjfa-56742	69	8	uses	use	VERB
cjfa-56742	69	9	in	in	ADP
cjfa-56742	69	10	the	the	DET
cjfa-56742	69	11	m&a	m&a	PROPN
cjfa-56742	69	12	management	management	NOUN
cjfa-56742	69	13	is	be	AUX
cjfa-56742	69	14	that	that	SCONJ
cjfa-56742	69	15	the	the	DET
cjfa-56742	69	16	literature	literature	NOUN
cjfa-56742	69	17	review	review	NOUN
cjfa-56742	69	18	on	on	ADP
cjfa-56742	69	19	the	the	DET
cjfa-56742	69	20	subject	subject	NOUN
cjfa-56742	69	21	is	be	AUX
cjfa-56742	69	22	often	often	ADV
cjfa-56742	69	23	based	base	VERB
cjfa-56742	69	24	on	on	ADP
cjfa-56742	69	25	theoretical	theoretical	ADJ
cjfa-56742	69	26	considerations	consideration	NOUN
cjfa-56742	69	27	only	only	ADV
cjfa-56742	69	28	.	.	PUNCT
cjfa-56742	70	1	to	to	PART
cjfa-56742	70	2	enrich	enrich	VERB
cjfa-56742	70	3	the	the	DET
cjfa-56742	70	4	existing	exist	VERB
cjfa-56742	70	5	literature	literature	NOUN
cjfa-56742	70	6	on	on	ADP
cjfa-56742	70	7	the	the	DET
cjfa-56742	70	8	subject	subject	NOUN
cjfa-56742	70	9	and	and	CCONJ
cjfa-56742	70	10	understand	understand	VERB
cjfa-56742	70	11	the	the	DET
cjfa-56742	70	12	role	role	NOUN
cjfa-56742	70	13	of	of	ADP
cjfa-56742	70	14	a	a	DET
cjfa-56742	70	15	real	real	ADJ
cjfa-56742	70	16	option	option	NOUN
cjfa-56742	70	17	in	in	ADP
cjfa-56742	70	18	the	the	DET
cjfa-56742	70	19	context	context	NOUN
cjfa-56742	70	20	of	of	ADP
cjfa-56742	70	21	m&a	m&a	PROPN
cjfa-56742	70	22	,	,	PUNCT
cjfa-56742	70	23	we	we	PRON
cjfa-56742	70	24	have	have	AUX
cjfa-56742	70	25	chosen	choose	VERB
cjfa-56742	70	26	to	to	PART
cjfa-56742	70	27	proceed	proceed	VERB
cjfa-56742	70	28	with	with	ADP
cjfa-56742	70	29	the	the	DET
cjfa-56742	70	30	exploration	exploration	NOUN
cjfa-56742	70	31	,	,	PUNCT
cjfa-56742	70	32	by	by	ADP
cjfa-56742	70	33	meeting	meet	VERB
cjfa-56742	70	34	experts	expert	NOUN
cjfa-56742	70	35	involved	involve	VERB
cjfa-56742	70	36	in	in	ADP
cjfa-56742	70	37	the	the	DET
cjfa-56742	70	38	french	french	ADJ
cjfa-56742	70	39	m&a	m&a	PROPN
cjfa-56742	70	40	and	and	CCONJ
cjfa-56742	70	41	ask	ask	VERB
cjfa-56742	70	42	them	they	PRON
cjfa-56742	70	43	what	what	PRON
cjfa-56742	70	44	are	be	AUX
cjfa-56742	70	45	the	the	DET
cjfa-56742	70	46	real	real	ADJ
cjfa-56742	70	47	options	option	NOUN
cjfa-56742	70	48	emerging	emerge	VERB
cjfa-56742	70	49	in	in	ADP
cjfa-56742	70	50	all	all	DET
cjfa-56742	70	51	the	the	DET
cjfa-56742	70	52	phases	phase	NOUN
cjfa-56742	70	53	leading	lead	VERB
cjfa-56742	70	54	up	up	ADP
cjfa-56742	70	55	to	to	ADP
cjfa-56742	70	56	the	the	DET
cjfa-56742	70	57	closing	closing	NOUN
cjfa-56742	70	58	and	and	CCONJ
cjfa-56742	70	59	what	what	PRON
cjfa-56742	70	60	they	they	PRON
cjfa-56742	70	61	consist	consist	VERB
cjfa-56742	70	62	of	of	ADP
cjfa-56742	70	63	.	.	PUNCT
cjfa-56742	71	1	we	we	PRON
cjfa-56742	71	2	choose	choose	VERB
cjfa-56742	71	3	to	to	PART
cjfa-56742	71	4	conduct	conduct	VERB
cjfa-56742	71	5	a	a	DET
cjfa-56742	71	6	qualitative	qualitative	ADJ
cjfa-56742	71	7	study	study	NOUN
cjfa-56742	71	8	.	.	PUNCT
cjfa-56742	72	1	the	the	DET
cjfa-56742	72	2	privileged	privileged	ADJ
cjfa-56742	72	3	research	research	NOUN
cjfa-56742	72	4	protocol	protocol	NOUN
cjfa-56742	72	5	is	be	AUX
cjfa-56742	72	6	the	the	DET
cjfa-56742	72	7	semi	semi	ADJ
cjfa-56742	72	8	-	-	ADJ
cjfa-56742	72	9	structured	structured	ADJ
cjfa-56742	72	10	interview	interview	NOUN
cjfa-56742	72	11	.	.	PUNCT
cjfa-56742	73	1	it	it	PRON
cjfa-56742	73	2	allows	allow	VERB
cjfa-56742	73	3	us	we	PRON
cjfa-56742	73	4	to	to	PART
cjfa-56742	73	5	interview	interview	VERB
cjfa-56742	73	6	individuals	individual	NOUN
cjfa-56742	73	7	that	that	PRON
cjfa-56742	73	8	constitute	constitute	VERB
cjfa-56742	73	9	our	our	PRON
cjfa-56742	73	10	sample	sample	NOUN
cjfa-56742	73	11	on	on	ADP
cjfa-56742	73	12	the	the	DET
cjfa-56742	73	13	behaviors	behavior	NOUN
cjfa-56742	73	14	and	and	CCONJ
cjfa-56742	73	15	practices	practice	NOUN
cjfa-56742	73	16	and	and	CCONJ
cjfa-56742	73	17	to	to	PART
cjfa-56742	73	18	identify	identify	VERB
cjfa-56742	73	19	the	the	DET
cjfa-56742	73	20	main	main	ADJ
cjfa-56742	73	21	elements	element	NOUN
cjfa-56742	73	22	of	of	ADP
cjfa-56742	73	23	a	a	DET
cjfa-56742	73	24	decision	decision	NOUN
cjfa-56742	73	25	-	-	PUNCT
cjfa-56742	73	26	making	make	VERB
cjfa-56742	73	27	process	process	NOUN
cjfa-56742	73	28	(	(	PUNCT
cjfa-56742	73	29	thiétart	thiétart	NOUN
cjfa-56742	73	30	,	,	PUNCT
cjfa-56742	73	31	2003	2003	NUM
cjfa-56742	73	32	)	)	PUNCT
cjfa-56742	73	33	.	.	PUNCT
cjfa-56742	74	1	to	to	PART
cjfa-56742	74	2	define	define	VERB
cjfa-56742	74	3	the	the	DET
cjfa-56742	74	4	sample	sample	NOUN
cjfa-56742	74	5	size	size	NOUN
cjfa-56742	74	6	,	,	PUNCT
cjfa-56742	74	7	we	we	PRON
cjfa-56742	74	8	have	have	AUX
cjfa-56742	74	9	adopted	adopt	VERB
cjfa-56742	74	10	the	the	DET
cjfa-56742	74	11	principle	principle	NOUN
cjfa-56742	74	12	of	of	ADP
cjfa-56742	74	13	saturation	saturation	NOUN
cjfa-56742	74	14	.	.	PUNCT
cjfa-56742	75	1	once	once	SCONJ
cjfa-56742	75	2	this	this	DET
cjfa-56742	75	3	one	one	NOUN
cjfa-56742	75	4	achieved	achieve	VERB
cjfa-56742	75	5	,	,	PUNCT
cjfa-56742	75	6	we	we	PRON
cjfa-56742	75	7	stopped	stop	VERB
cjfa-56742	75	8	collecting	collect	VERB
cjfa-56742	75	9	data	datum	NOUN
cjfa-56742	75	10	.	.	PUNCT
cjfa-56742	76	1	it	it	PRON
cjfa-56742	76	2	does	do	AUX
cjfa-56742	76	3	not	not	PART
cjfa-56742	76	4	seek	seek	VERB
cjfa-56742	76	5	to	to	PART
cjfa-56742	76	6	determine	determine	VERB
cjfa-56742	76	7	the	the	DET
cjfa-56742	76	8	required	require	VERB
cjfa-56742	76	9	number	number	NOUN
cjfa-56742	76	10	of	of	ADP
cjfa-56742	76	11	respondents	respondent	NOUN
cjfa-56742	76	12	,	,	PUNCT
cjfa-56742	76	13	but	but	CCONJ
cjfa-56742	76	14	to	to	PART
cjfa-56742	76	15	justify	justify	VERB
cjfa-56742	76	16	the	the	DET
cjfa-56742	76	17	optimal	optimal	ADJ
cjfa-56742	76	18	sample	sample	NOUN
cjfa-56742	76	19	size	size	NOUN
cjfa-56742	76	20	based	base	VERB
cjfa-56742	76	21	on	on	ADP
cjfa-56742	76	22	its	its	PRON
cjfa-56742	76	23	ability	ability	NOUN
cjfa-56742	76	24	to	to	PART
cjfa-56742	76	25	achieve	achieve	VERB
cjfa-56742	76	26	theoretical	theoretical	ADJ
cjfa-56742	76	27	saturation	saturation	NOUN
cjfa-56742	76	28	.	.	PUNCT
cjfa-56742	77	1	we	we	PRON
cjfa-56742	77	2	interviewed	interview	VERB
cjfa-56742	77	3	31	31	NUM
cjfa-56742	77	4	m&a	m&a	PROPN
cjfa-56742	77	5	experts	expert	NOUN
cjfa-56742	77	6	and	and	CCONJ
cjfa-56742	77	7	reached	reach	VERB
cjfa-56742	77	8	saturation	saturation	NOUN
cjfa-56742	77	9	at	at	ADP
cjfa-56742	77	10	the	the	DET
cjfa-56742	77	11	end	end	NOUN
cjfa-56742	77	12	of	of	ADP
cjfa-56742	77	13	twenty	twenty	NUM
cjfa-56742	77	14	second	second	ADJ
cjfa-56742	77	15	interview	interview	NOUN
cjfa-56742	77	16	.	.	PUNCT
cjfa-56742	78	1	looking	look	VERB
cjfa-56742	78	2	for	for	ADP
cjfa-56742	78	3	variety	variety	NOUN
cjfa-56742	78	4	or	or	CCONJ
cjfa-56742	78	5	diversity	diversity	NOUN
cjfa-56742	78	6	of	of	ADP
cjfa-56742	78	7	respondents	respondent	NOUN
cjfa-56742	78	8	is	be	AUX
cjfa-56742	78	9	mainly	mainly	ADV
cjfa-56742	78	10	based	base	VERB
cjfa-56742	78	11	on	on	ADP
cjfa-56742	78	12	three	three	NUM
cjfa-56742	78	13	parameters	parameter	NOUN
cjfa-56742	78	14	which	which	PRON
cjfa-56742	78	15	we	we	PRON
cjfa-56742	78	16	considered	consider	VERB
cjfa-56742	78	17	important	important	ADJ
cjfa-56742	78	18	:	:	PUNCT
cjfa-56742	78	19	■	■	PUNCT
cjfa-56742	78	20	the	the	DET
cjfa-56742	78	21	company	company	NOUN
cjfa-56742	78	22	’s	’s	PART
cjfa-56742	78	23	specialty	specialty	NOUN
cjfa-56742	78	24	(	(	PUNCT
cjfa-56742	78	25	or	or	CCONJ
cjfa-56742	78	26	work	work	NOUN
cjfa-56742	78	27	)	)	PUNCT
cjfa-56742	78	28	involved	involve	VERB
cjfa-56742	78	29	in	in	ADP
cjfa-56742	78	30	the	the	DET
cjfa-56742	78	31	management	management	NOUN
cjfa-56742	78	32	of	of	ADP
cjfa-56742	78	33	m&a	m&a	PROPN
cjfa-56742	78	34	projects	project	NOUN
cjfa-56742	78	35	.	.	PUNCT
cjfa-56742	79	1	to	to	PART
cjfa-56742	79	2	do	do	VERB
cjfa-56742	79	3	this	this	PRON
cjfa-56742	79	4	,	,	PUNCT
cjfa-56742	79	5	we	we	PRON
cjfa-56742	79	6	interviewed	interview	VERB
cjfa-56742	79	7	experts	expert	NOUN
cjfa-56742	79	8	operating	operate	VERB
cjfa-56742	79	9	in	in	ADP
cjfa-56742	79	10	french	french	ADJ
cjfa-56742	79	11	consulting	consulting	NOUN
cjfa-56742	79	12	firms	firm	NOUN
cjfa-56742	79	13	specializing	specialize	VERB
cjfa-56742	79	14	in	in	ADP
cjfa-56742	79	15	m&a	m&a	PROPN
cjfa-56742	79	16	,	,	PUNCT
cjfa-56742	79	17	transmissions	transmission	NOUN
cjfa-56742	79	18	,	,	PUNCT
cjfa-56742	79	19	takeovers	takeover	NOUN
cjfa-56742	79	20	and	and	CCONJ
cjfa-56742	79	21	divestment	divestment	NOUN
cjfa-56742	79	22	of	of	ADP
cjfa-56742	79	23	companies	company	NOUN
cjfa-56742	79	24	in	in	ADP
cjfa-56742	79	25	investment	investment	NOUN
cjfa-56742	79	26	banks	bank	NOUN
cjfa-56742	79	27	and	and	CCONJ
cjfa-56742	79	28	in	in	ADP
cjfa-56742	79	29	big	big	ADJ
cjfa-56742	79	30	four	four	NUM
cjfa-56742	79	31	audit	audit	NOUN
cjfa-56742	79	32	firms	firm	NOUN
cjfa-56742	79	33	;	;	PUNCT
cjfa-56742	79	34	■	■	PUNCT
cjfa-56742	79	35	the	the	DET
cjfa-56742	79	36	functions	function	NOUN
cjfa-56742	79	37	of	of	ADP
cjfa-56742	79	38	interviewed	interview	VERB
cjfa-56742	79	39	was	be	AUX
cjfa-56742	79	40	also	also	ADV
cjfa-56742	79	41	an	an	DET
cjfa-56742	79	42	important	important	ADJ
cjfa-56742	79	43	selection	selection	NOUN
cjfa-56742	79	44	criterion	criterion	NOUN
cjfa-56742	79	45	.	.	PUNCT
cjfa-56742	80	1	we	we	PRON
cjfa-56742	80	2	interviewed	interview	VERB
cjfa-56742	80	3	people	people	NOUN
cjfa-56742	80	4	directly	directly	ADV
cjfa-56742	80	5	involved	involve	VERB
cjfa-56742	80	6	in	in	ADP
cjfa-56742	80	7	the	the	DET
cjfa-56742	80	8	management	management	NOUN
cjfa-56742	80	9	of	of	ADP
cjfa-56742	80	10	m	m	PROPN
cjfa-56742	80	11	&	&	CCONJ
cjfa-56742	80	12	a	a	DET
cjfa-56742	80	13	projects	project	NOUN
cjfa-56742	80	14	:	:	PUNCT
cjfa-56742	80	15	advisors	advisor	NOUN
cjfa-56742	80	16	,	,	PUNCT
cjfa-56742	80	17	accounting	accounting	NOUN
cjfa-56742	80	18	experts	expert	NOUN
cjfa-56742	80	19	,	,	PUNCT
cjfa-56742	80	20	strategy	strategy	NOUN
cjfa-56742	80	21	advisors	advisor	NOUN
cjfa-56742	80	22	,	,	PUNCT
cjfa-56742	80	23	investment	investment	NOUN
cjfa-56742	80	24	bankers	banker	NOUN
cjfa-56742	80	25	and	and	CCONJ
cjfa-56742	80	26	financial	financial	ADJ
cjfa-56742	80	27	transaction	transaction	NOUN
cjfa-56742	80	28	services	service	NOUN
cjfa-56742	80	29	managers	manager	NOUN
cjfa-56742	80	30	;	;	PUNCT
cjfa-56742	80	31	■	■	PUNCT
cjfa-56742	80	32	the	the	DET
cjfa-56742	80	33	third	third	ADJ
cjfa-56742	80	34	and	and	CCONJ
cjfa-56742	80	35	last	last	ADJ
cjfa-56742	80	36	criterion	criterion	NOUN
cjfa-56742	80	37	is	be	AUX
cjfa-56742	80	38	the	the	DET
cjfa-56742	80	39	knowledge	knowledge	NOUN
cjfa-56742	80	40	of	of	ADP
cjfa-56742	80	41	the	the	DET
cjfa-56742	80	42	real	real	ADJ
cjfa-56742	80	43	options	option	NOUN
cjfa-56742	80	44	method	method	NOUN
cjfa-56742	80	45	by	by	ADP
cjfa-56742	80	46	the	the	DET
cjfa-56742	80	47	experts	expert	NOUN
cjfa-56742	80	48	interviewed	interview	VERB
cjfa-56742	80	49	.	.	PUNCT
cjfa-56742	81	1	the	the	DET
cjfa-56742	81	2	31	31	NUM
cjfa-56742	81	3	experts	expert	NOUN
cjfa-56742	81	4	we	we	PRON
cjfa-56742	81	5	interviewed	interview	VERB
cjfa-56742	81	6	are	be	AUX
cjfa-56742	81	7	divided	divide	VERB
cjfa-56742	81	8	as	as	SCONJ
cjfa-56742	81	9	follows	follow	VERB
cjfa-56742	81	10	:	:	PUNCT
cjfa-56742	81	11	consulting	consult	VERB
cjfa-56742	81	12	firms	firm	NOUN
cjfa-56742	81	13	specialized	specialize	VERB
cjfa-56742	81	14	in	in	ADP
cjfa-56742	81	15	the	the	DET
cjfa-56742	81	16	m&a	m&a	PROPN
cjfa-56742	81	17	,	,	PUNCT
cjfa-56742	81	18	takeover	takeover	NOUN
cjfa-56742	81	19	,	,	PUNCT
cjfa-56742	81	20	transmission	transmission	NOUN
cjfa-56742	81	21	,	,	PUNCT
cjfa-56742	81	22	and	and	CCONJ
cjfa-56742	81	23	transfer	transfer	NOUN
cjfa-56742	81	24	of	of	ADP
cjfa-56742	81	25	businesses	business	NOUN
cjfa-56742	81	26	.	.	PUNCT
cjfa-56742	82	1	46	46	NUM
cjfa-56742	82	2	%	%	NOUN
cjfa-56742	82	3	of	of	ADP
cjfa-56742	82	4	respondents	respondent	NOUN
cjfa-56742	82	5	operate	operate	VERB
cjfa-56742	82	6	in	in	ADP
cjfa-56742	82	7	consulting	consult	VERB
cjfa-56742	82	8	firms	firm	NOUN
cjfa-56742	82	9	specializing	specialize	VERB
cjfa-56742	82	10	in	in	ADP
cjfa-56742	82	11	m&a	m&a	PROPN
cjfa-56742	82	12	,	,	PUNCT
cjfa-56742	82	13	transmissions	transmission	NOUN
cjfa-56742	82	14	,	,	PUNCT
cjfa-56742	82	15	transfers	transfer	NOUN
cjfa-56742	82	16	and	and	CCONJ
cjfa-56742	82	17	takeovers	takeover	NOUN
cjfa-56742	82	18	.	.	PUNCT
cjfa-56742	83	1	27	27	NUM
cjfa-56742	83	2	%	%	NOUN
cjfa-56742	83	3	of	of	ADP
cjfa-56742	83	4	experts	expert	NOUN
cjfa-56742	83	5	operating	operate	VERB
cjfa-56742	83	6	in	in	ADP
cjfa-56742	83	7	investment	investment	NOUN
cjfa-56742	83	8	banks	bank	NOUN
cjfa-56742	83	9	and	and	CCONJ
cjfa-56742	83	10	ines	ines	PROPN
cjfa-56742	83	11	ben	ben	PROPN
cjfa-56742	83	12	flah5252	flah5252	PROPN
cjfa-56742	83	13	more	more	ADV
cjfa-56742	83	14	specifically	specifically	ADV
cjfa-56742	83	15	in	in	ADP
cjfa-56742	83	16	the	the	DET
cjfa-56742	83	17	m&a	m&a	PROPN
cjfa-56742	83	18	departments	department	NOUN
cjfa-56742	83	19	.	.	PUNCT
cjfa-56742	84	1	the	the	DET
cjfa-56742	84	2	remaining	remain	VERB
cjfa-56742	84	3	27	27	NUM
cjfa-56742	84	4	%	%	NOUN
cjfa-56742	84	5	of	of	ADP
cjfa-56742	84	6	our	our	PRON
cjfa-56742	84	7	sample	sample	NOUN
cjfa-56742	84	8	work	work	NOUN
cjfa-56742	84	9	in	in	ADP
cjfa-56742	84	10	the	the	DET
cjfa-56742	84	11	‘	'	PUNCT
cjfa-56742	84	12	big	big	ADJ
cjfa-56742	84	13	four	four	NUM
cjfa-56742	84	14	’	'	PUNCT
cjfa-56742	84	15	audit	audit	NOUN
cjfa-56742	84	16	firms	firm	NOUN
cjfa-56742	84	17	.	.	PUNCT
cjfa-56742	85	1	all	all	DET
cjfa-56742	85	2	the	the	DET
cjfa-56742	85	3	experts	expert	NOUN
cjfa-56742	85	4	we	we	PRON
cjfa-56742	85	5	interviewed	interview	VERB
cjfa-56742	85	6	work	work	NOUN
cjfa-56742	85	7	in	in	ADP
cjfa-56742	85	8	companies	company	NOUN
cjfa-56742	85	9	based	base	VERB
cjfa-56742	85	10	in	in	ADP
cjfa-56742	85	11	france	france	PROPN
cjfa-56742	85	12	.	.	PUNCT
cjfa-56742	86	1	interviews	interview	NOUN
cjfa-56742	86	2	were	be	AUX
cjfa-56742	86	3	conducted	conduct	VERB
cjfa-56742	86	4	between	between	ADP
cjfa-56742	86	5	march	march	PROPN
cjfa-56742	86	6	2019	2019	NUM
cjfa-56742	86	7	and	and	CCONJ
cjfa-56742	86	8	november	november	PROPN
cjfa-56742	86	9	2019	2019	NUM
cjfa-56742	86	10	and	and	CCONJ
cjfa-56742	86	11	ranged	range	VERB
cjfa-56742	86	12	from	from	ADP
cjfa-56742	86	13	1	1	NUM
cjfa-56742	86	14	hour	hour	NOUN
cjfa-56742	86	15	and	and	CCONJ
cjfa-56742	86	16	10	10	NUM
cjfa-56742	86	17	minutes	minute	NOUN
cjfa-56742	86	18	to	to	ADP
cjfa-56742	86	19	2	2	NUM
cjfa-56742	86	20	hours	hour	NOUN
cjfa-56742	86	21	,	,	PUNCT
cjfa-56742	86	22	an	an	DET
cjfa-56742	86	23	average	average	NOUN
cjfa-56742	86	24	of	of	ADP
cjfa-56742	86	25	90	90	NUM
cjfa-56742	86	26	minutes	minute	NOUN
cjfa-56742	86	27	.	.	PUNCT
cjfa-56742	87	1	table	table	NOUN
cjfa-56742	87	2	1	1	NUM
cjfa-56742	87	3	.	.	PUNCT
cjfa-56742	88	1	detailed	detailed	ADJ
cjfa-56742	88	2	interview	interview	NOUN
cjfa-56742	88	3	guide	guide	NOUN
cjfa-56742	88	4	q1	q1	PROPN
cjfa-56742	88	5	.	.	PUNCT
cjfa-56742	89	1	the	the	DET
cjfa-56742	89	2	stages	stage	NOUN
cjfa-56742	89	3	of	of	ADP
cjfa-56742	89	4	a	a	DET
cjfa-56742	89	5	m&a	m&a	PROPN
cjfa-56742	89	6	project	project	NOUN
cjfa-56742	89	7	−	−	NOUN
cjfa-56742	89	8	 	 	SPACE
cjfa-56742	89	9	how	how	SCONJ
cjfa-56742	89	10	do	do	AUX
cjfa-56742	89	11	you	you	PRON
cjfa-56742	89	12	divide	divide	VERB
cjfa-56742	89	13	the	the	DET
cjfa-56742	89	14	merger	merger	NOUN
cjfa-56742	89	15	and	and	CCONJ
cjfa-56742	89	16	acquisition	acquisition	NOUN
cjfa-56742	89	17	process	process	NOUN
cjfa-56742	89	18	?	?	PUNCT
cjfa-56742	90	1	−	−	PRON
cjfa-56742	90	2	 	 	SPACE
cjfa-56742	90	3	give	give	VERB
cjfa-56742	90	4	us	we	PRON
cjfa-56742	90	5	the	the	DET
cjfa-56742	90	6	steps	step	NOUN
cjfa-56742	90	7	leading	lead	VERB
cjfa-56742	90	8	to	to	ADP
cjfa-56742	90	9	the	the	DET
cjfa-56742	90	10	closing	closing	NOUN
cjfa-56742	90	11	of	of	ADP
cjfa-56742	90	12	a	a	DET
cjfa-56742	90	13	merger	merger	NOUN
cjfa-56742	90	14	and	and	CCONJ
cjfa-56742	90	15	acquisition	acquisition	NOUN
cjfa-56742	90	16	project	project	NOUN
cjfa-56742	90	17	q2	q2	NOUN
cjfa-56742	90	18	.	.	PUNCT
cjfa-56742	91	1	optional	optional	ADJ
cjfa-56742	91	2	approach	approach	NOUN
cjfa-56742	91	3	to	to	ADP
cjfa-56742	91	4	the	the	DET
cjfa-56742	91	5	target	target	NOUN
cjfa-56742	91	6	selection	selection	NOUN
cjfa-56742	91	7	phase	phase	NOUN
cjfa-56742	91	8	−	−	PRON
cjfa-56742	91	9	 	 	SPACE
cjfa-56742	91	10	what	what	PRON
cjfa-56742	91	11	real	real	ADJ
cjfa-56742	91	12	options	option	NOUN
cjfa-56742	91	13	are	be	AUX
cjfa-56742	91	14	related	relate	VERB
cjfa-56742	91	15	to	to	ADP
cjfa-56742	91	16	the	the	DET
cjfa-56742	91	17	target	target	NOUN
cjfa-56742	91	18	selection	selection	NOUN
cjfa-56742	91	19	phase	phase	NOUN
cjfa-56742	91	20	?	?	PUNCT
cjfa-56742	92	1	−	−	PRON
cjfa-56742	92	2	 	 	SPACE
cjfa-56742	92	3	can	can	AUX
cjfa-56742	92	4	you	you	PRON
cjfa-56742	92	5	describe	describe	VERB
cjfa-56742	92	6	that	that	SCONJ
cjfa-56742	92	7	/	/	PUNCT
cjfa-56742	92	8	those	those	DET
cjfa-56742	92	9	option(s	option(s	PROPN
cjfa-56742	92	10	)	)	PUNCT
cjfa-56742	92	11	?	?	PUNCT
cjfa-56742	93	1	q3	q3	PROPN
cjfa-56742	93	2	.	.	PUNCT
cjfa-56742	94	1	optional	optional	ADJ
cjfa-56742	94	2	approach	approach	NOUN
cjfa-56742	94	3	to	to	ADP
cjfa-56742	94	4	the	the	DET
cjfa-56742	94	5	value	value	NOUN
cjfa-56742	94	6	creation	creation	NOUN
cjfa-56742	94	7	potential	potential	ADJ
cjfa-56742	94	8	assessment	assessment	NOUN
cjfa-56742	94	9	phase	phase	NOUN
cjfa-56742	94	10	:	:	PUNCT
cjfa-56742	94	11	−	−	NUM
cjfa-56742	94	12	 	 	SPACE
cjfa-56742	94	13	what	what	PRON
cjfa-56742	94	14	real	real	ADJ
cjfa-56742	94	15	options	option	NOUN
cjfa-56742	94	16	are	be	AUX
cjfa-56742	94	17	related	relate	VERB
cjfa-56742	94	18	to	to	ADP
cjfa-56742	94	19	the	the	DET
cjfa-56742	94	20	value	value	NOUN
cjfa-56742	94	21	creation	creation	NOUN
cjfa-56742	94	22	potential	potential	ADJ
cjfa-56742	94	23	assessment	assessment	NOUN
cjfa-56742	94	24	phase	phase	NOUN
cjfa-56742	94	25	?	?	PUNCT
cjfa-56742	95	1	−	−	PRON
cjfa-56742	95	2	 	 	SPACE
cjfa-56742	95	3	can	can	AUX
cjfa-56742	95	4	you	you	PRON
cjfa-56742	95	5	describe	describe	VERB
cjfa-56742	95	6	that	that	SCONJ
cjfa-56742	95	7	/	/	PUNCT
cjfa-56742	95	8	those	those	DET
cjfa-56742	95	9	option(s	option(s	NOUN
cjfa-56742	95	10	)	)	PUNCT
cjfa-56742	95	11	?	?	PUNCT
cjfa-56742	96	1	q4	q4	PROPN
cjfa-56742	96	2	.	.	PUNCT
cjfa-56742	96	3	optional	optional	ADJ
cjfa-56742	96	4	approach	approach	NOUN
cjfa-56742	96	5	to	to	ADP
cjfa-56742	96	6	the	the	DET
cjfa-56742	96	7	formulation	formulation	NOUN
cjfa-56742	96	8	of	of	ADP
cjfa-56742	96	9	the	the	DET
cjfa-56742	96	10	letter	letter	NOUN
cjfa-56742	96	11	of	of	ADP
cjfa-56742	96	12	intent	intent	NOUN
cjfa-56742	96	13	for	for	ADP
cjfa-56742	96	14	acquisition	acquisition	NOUN
cjfa-56742	96	15	phase	phase	NOUN
cjfa-56742	96	16	−	−	PRON
cjfa-56742	96	17	 	 	SPACE
cjfa-56742	96	18	what	what	PRON
cjfa-56742	96	19	real	real	ADJ
cjfa-56742	96	20	options	option	NOUN
cjfa-56742	96	21	are	be	AUX
cjfa-56742	96	22	related	relate	VERB
cjfa-56742	96	23	to	to	ADP
cjfa-56742	96	24	the	the	DET
cjfa-56742	96	25	formulation	formulation	NOUN
cjfa-56742	96	26	of	of	ADP
cjfa-56742	96	27	the	the	DET
cjfa-56742	96	28	letter	letter	NOUN
cjfa-56742	96	29	of	of	ADP
cjfa-56742	96	30	intent	intent	NOUN
cjfa-56742	96	31	for	for	ADP
cjfa-56742	96	32	acquisition	acquisition	NOUN
cjfa-56742	96	33	phase	phase	NOUN
cjfa-56742	96	34	?	?	PUNCT
cjfa-56742	97	1	−	−	PRON
cjfa-56742	97	2	 	 	SPACE
cjfa-56742	97	3	can	can	AUX
cjfa-56742	97	4	you	you	PRON
cjfa-56742	97	5	describe	describe	VERB
cjfa-56742	97	6	that	that	SCONJ
cjfa-56742	97	7	/	/	PUNCT
cjfa-56742	97	8	those	those	DET
cjfa-56742	97	9	option(s	option(s	PROPN
cjfa-56742	97	10	)	)	PUNCT
cjfa-56742	97	11	?	?	PUNCT
cjfa-56742	98	1	q5	q5	PROPN
cjfa-56742	98	2	.	.	PROPN
cjfa-56742	98	3	optional	optional	ADJ
cjfa-56742	98	4	approach	approach	NOUN
cjfa-56742	98	5	to	to	ADP
cjfa-56742	98	6	the	the	DET
cjfa-56742	98	7	acquisition	acquisition	NOUN
cjfa-56742	98	8	audits	audits	NOUN
cjfa-56742	98	9	phase	phase	NOUN
cjfa-56742	98	10	:	:	PUNCT
cjfa-56742	98	11	−	−	NUM
cjfa-56742	98	12	 	 	SPACE
cjfa-56742	98	13	what	what	PRON
cjfa-56742	98	14	real	real	ADJ
cjfa-56742	98	15	options	option	NOUN
cjfa-56742	98	16	are	be	AUX
cjfa-56742	98	17	related	relate	VERB
cjfa-56742	98	18	to	to	ADP
cjfa-56742	98	19	the	the	DET
cjfa-56742	98	20	acquisition	acquisition	NOUN
cjfa-56742	98	21	audits	audits	NOUN
cjfa-56742	98	22	phase	phase	NOUN
cjfa-56742	98	23	?	?	PUNCT
cjfa-56742	99	1	−	−	PRON
cjfa-56742	99	2	 	 	SPACE
cjfa-56742	99	3	can	can	AUX
cjfa-56742	99	4	you	you	PRON
cjfa-56742	99	5	describe	describe	VERB
cjfa-56742	99	6	that	that	SCONJ
cjfa-56742	99	7	/	/	PUNCT
cjfa-56742	99	8	those	those	DET
cjfa-56742	99	9	option(s	option(s	PROPN
cjfa-56742	99	10	)	)	PUNCT
cjfa-56742	99	11	?	?	PUNCT
cjfa-56742	100	1	−	−	PRON
cjfa-56742	100	2	 	 	SPACE
cjfa-56742	100	3	do	do	AUX
cjfa-56742	100	4	you	you	PRON
cjfa-56742	100	5	have	have	VERB
cjfa-56742	100	6	something	something	PRON
cjfa-56742	100	7	to	to	PART
cjfa-56742	100	8	add	add	VERB
cjfa-56742	100	9	?	?	PUNCT
cjfa-56742	100	10	s	s	PART
cjfa-56742	100	11	o	o	X
cjfa-56742	100	12	u	u	NOUN
cjfa-56742	100	13	r	r	NOUN
cjfa-56742	100	14	c	c	NOUN
cjfa-56742	100	15	e	e	NOUN
cjfa-56742	100	16	:	:	PUNCT
cjfa-56742	100	17	author	author	NOUN
cjfa-56742	100	18	’s	’s	PART
cjfa-56742	100	19	own	own	ADJ
cjfa-56742	100	20	elaboration	elaboration	NOUN
cjfa-56742	100	21	.	.	PUNCT
cjfa-56742	101	1	in	in	ADP
cjfa-56742	101	2	order	order	NOUN
cjfa-56742	101	3	to	to	PART
cjfa-56742	101	4	ensure	ensure	VERB
cjfa-56742	101	5	greater	great	ADJ
cjfa-56742	101	6	clarity	clarity	NOUN
cjfa-56742	101	7	on	on	ADP
cjfa-56742	101	8	the	the	DET
cjfa-56742	101	9	verbatim	verbatim	NOUN
cjfa-56742	101	10	all	all	DET
cjfa-56742	101	11	the	the	DET
cjfa-56742	101	12	interviews	interview	NOUN
cjfa-56742	101	13	we	we	PRON
cjfa-56742	101	14	conducted	conduct	VERB
cjfa-56742	101	15	were	be	AUX
cjfa-56742	101	16	coded	code	VERB
cjfa-56742	101	17	.	.	PUNCT
cjfa-56742	102	1	the	the	DET
cjfa-56742	102	2	experts	expert	NOUN
cjfa-56742	102	3	’	’	PART
cjfa-56742	102	4	discourse	discourse	NOUN
cjfa-56742	102	5	processing	processing	NOUN
cjfa-56742	102	6	was	be	AUX
cjfa-56742	102	7	done	do	VERB
cjfa-56742	102	8	by	by	ADP
cjfa-56742	102	9	using	use	VERB
cjfa-56742	102	10	the	the	DET
cjfa-56742	102	11	nvivo	nvivo	ADJ
cjfa-56742	102	12	software	software	NOUN
cjfa-56742	102	13	.	.	PUNCT
cjfa-56742	103	1	the	the	DET
cjfa-56742	103	2	thematic	thematic	ADJ
cjfa-56742	103	3	content	content	NOUN
cjfa-56742	103	4	analysis	analysis	NOUN
cjfa-56742	103	5	,	,	PUNCT
cjfa-56742	103	6	therefore	therefore	ADV
cjfa-56742	103	7	,	,	PUNCT
cjfa-56742	103	8	is	be	AUX
cjfa-56742	103	9	to	to	PART
cjfa-56742	103	10	cut	cut	VERB
cjfa-56742	103	11	and	and	CCONJ
cjfa-56742	103	12	classify	classify	VERB
cjfa-56742	103	13	the	the	DET
cjfa-56742	103	14	collected	collect	VERB
cjfa-56742	103	15	speeches	speech	NOUN
cjfa-56742	103	16	by	by	ADP
cjfa-56742	103	17	units	unit	NOUN
cjfa-56742	103	18	of	of	ADP
cjfa-56742	103	19	meaning	meaning	NOUN
cjfa-56742	103	20	or	or	CCONJ
cjfa-56742	103	21	themes	theme	NOUN
cjfa-56742	103	22	.	.	PUNCT
cjfa-56742	104	1	these	these	DET
cjfa-56742	104	2	meaning	mean	VERB
cjfa-56742	104	3	units	unit	NOUN
cjfa-56742	104	4	will	will	AUX
cjfa-56742	104	5	be	be	AUX
cjfa-56742	104	6	grouped	group	VERB
cjfa-56742	104	7	into	into	ADP
cjfa-56742	104	8	homogeneous	homogeneous	ADJ
cjfa-56742	104	9	categories	category	NOUN
cjfa-56742	104	10	(	(	PUNCT
cjfa-56742	104	11	grawitz	grawitz	PROPN
cjfa-56742	104	12	,	,	PUNCT
cjfa-56742	104	13	2001	2001	NUM
cjfa-56742	104	14	)	)	PUNCT
cjfa-56742	104	15	.	.	PUNCT
cjfa-56742	105	1	we	we	PRON
cjfa-56742	105	2	,	,	PUNCT
cjfa-56742	105	3	then	then	ADV
cjfa-56742	105	4	,	,	PUNCT
cjfa-56742	105	5	proceed	proceed	VERB
cjfa-56742	105	6	with	with	ADP
cjfa-56742	105	7	the	the	DET
cjfa-56742	105	8	coding	code	VERB
cjfa-56742	105	9	process	process	NOUN
cjfa-56742	105	10	,	,	PUNCT
cjfa-56742	105	11	where	where	SCONJ
cjfa-56742	105	12	we	we	PRON
cjfa-56742	105	13	cut	cut	VERB
cjfa-56742	105	14	the	the	DET
cjfa-56742	105	15	text	text	NOUN
cjfa-56742	105	16	content	content	NOUN
cjfa-56742	105	17	into	into	ADP
cjfa-56742	105	18	units	unit	NOUN
cjfa-56742	105	19	of	of	ADP
cjfa-56742	105	20	analysis	analysis	NOUN
cjfa-56742	105	21	,	,	PUNCT
cjfa-56742	105	22	and	and	CCONJ
cjfa-56742	105	23	then	then	ADV
cjfa-56742	105	24	classify	classify	VERB
cjfa-56742	105	25	them	they	PRON
cjfa-56742	105	26	into	into	ADP
cjfa-56742	105	27	categories	category	NOUN
cjfa-56742	105	28	defined	define	VERB
cjfa-56742	105	29	according	accord	VERB
cjfa-56742	105	30	to	to	ADP
cjfa-56742	105	31	our	our	PRON
cjfa-56742	105	32	research	research	NOUN
cjfa-56742	105	33	object	object	NOUN
cjfa-56742	105	34	.	.	PUNCT
cjfa-56742	106	1	to	to	PART
cjfa-56742	106	2	ensure	ensure	VERB
cjfa-56742	106	3	the	the	DET
cjfa-56742	106	4	objectivity	objectivity	NOUN
cjfa-56742	106	5	of	of	ADP
cjfa-56742	106	6	our	our	PRON
cjfa-56742	106	7	interviews	interview	NOUN
cjfa-56742	106	8	coding	code	VERB
cjfa-56742	106	9	,	,	PUNCT
cjfa-56742	106	10	a	a	DET
cjfa-56742	106	11	double	double	ADJ
cjfa-56742	106	12	coding	coding	NOUN
cjfa-56742	106	13	is	be	AUX
cjfa-56742	106	14	recommended	recommend	VERB
cjfa-56742	106	15	.	.	PUNCT
cjfa-56742	107	1	the	the	DET
cjfa-56742	107	2	results	result	NOUN
cjfa-56742	107	3	of	of	ADP
cjfa-56742	107	4	the	the	DET
cjfa-56742	107	5	second	second	ADJ
cjfa-56742	107	6	coding	coding	NOUN
cjfa-56742	107	7	are	be	AUX
cjfa-56742	107	8	almost	almost	ADV
cjfa-56742	107	9	identical	identical	ADJ
cjfa-56742	107	10	to	to	ADP
cjfa-56742	107	11	those	those	PRON
cjfa-56742	107	12	of	of	ADP
cjfa-56742	107	13	our	our	PRON
cjfa-56742	107	14	own	own	ADJ
cjfa-56742	107	15	coding	coding	NOUN
cjfa-56742	107	16	.	.	PUNCT
cjfa-56742	108	1	indeed	indeed	ADV
cjfa-56742	108	2	,	,	PUNCT
cjfa-56742	108	3	we	we	PRON
cjfa-56742	108	4	have	have	AUX
cjfa-56742	108	5	achieved	achieve	VERB
cjfa-56742	108	6	a	a	DET
cjfa-56742	108	7	degree	degree	NOUN
cjfa-56742	108	8	of	of	ADP
cjfa-56742	108	9	inter	inter	ADJ
cjfa-56742	108	10	-	-	NOUN
cjfa-56742	108	11	coders	coder	NOUN
cjfa-56742	108	12	agreement	agreement	NOUN
cjfa-56742	108	13	equal	equal	ADJ
cjfa-56742	108	14	to	to	ADP
cjfa-56742	108	15	0.86	0.86	NUM
cjfa-56742	108	16	.	.	PUNCT
cjfa-56742	109	1	this	this	PRON
cjfa-56742	109	2	is	be	AUX
cjfa-56742	109	3	an	an	DET
cjfa-56742	109	4	agreement	agreement	NOUN
cjfa-56742	109	5	rate	rate	NOUN
cjfa-56742	109	6	between	between	ADP
cjfa-56742	109	7	the	the	DET
cjfa-56742	109	8	two	two	NUM
cjfa-56742	109	9	encoders	encoder	NOUN
cjfa-56742	109	10	on	on	ADP
cjfa-56742	109	11	the	the	DET
cjfa-56742	109	12	classification	classification	NOUN
cjfa-56742	109	13	of	of	ADP
cjfa-56742	109	14	units	unit	NOUN
cjfa-56742	109	15	identified	identify	VERB
cjfa-56742	109	16	by	by	ADP
cjfa-56742	109	17	the	the	DET
cjfa-56742	109	18	two	two	NUM
cjfa-56742	109	19	coders	coder	NOUN
cjfa-56742	109	20	as	as	ADP
cjfa-56742	109	21	codable	codable	ADJ
cjfa-56742	109	22	.	.	PUNCT
cjfa-56742	110	1	real	real	ADJ
cjfa-56742	110	2	options	option	NOUN
cjfa-56742	110	3	approach	approach	NOUN
cjfa-56742	110	4	to	to	ADP
cjfa-56742	110	5	the	the	DET
cjfa-56742	110	6	pre	pre	ADJ
cjfa-56742	110	7	-	-	ADJ
cjfa-56742	110	8	closing	closing	ADJ
cjfa-56742	110	9	process	process	NOUN
cjfa-56742	110	10	…	…	PUNCT
cjfa-56742	110	11	5353	5353	NUM
cjfa-56742	110	12	it	it	PRON
cjfa-56742	110	13	is	be	AUX
cjfa-56742	110	14	obtained	obtain	VERB
cjfa-56742	110	15	by	by	ADP
cjfa-56742	110	16	the	the	DET
cjfa-56742	110	17	following	follow	VERB
cjfa-56742	110	18	formula	formula	NOUN
cjfa-56742	110	19	:	:	PUNCT
cjfa-56742	111	1	k	k	X
cjfa-56742	111	2	=	=	PUNCT
cjfa-56742	111	3	(	(	PUNCT
cjfa-56742	111	4	n	n	NOUN
cjfa-56742	111	5	x	x	SYM
cjfa-56742	111	6	2	2	X
cjfa-56742	111	7	)	)	PUNCT
cjfa-56742	111	8	/	/	PUNCT
cjfa-56742	112	1	(	(	PUNCT
cjfa-56742	112	2	i	i	PRON
cjfa-56742	112	3	+	+	NUM
cjfa-56742	112	4	j	j	NOUN
cjfa-56742	112	5	)	)	PUNCT
cjfa-56742	112	6	(	(	PUNCT
cjfa-56742	112	7	1	1	X
cjfa-56742	112	8	)	)	PUNCT
cjfa-56742	112	9	where	where	SCONJ
cjfa-56742	112	10	:	:	PUNCT
cjfa-56742	112	11	i	i	PRON
cjfa-56742	112	12	–	–	PUNCT
cjfa-56742	112	13	is	be	AUX
cjfa-56742	112	14	the	the	DET
cjfa-56742	112	15	number	number	NOUN
cjfa-56742	112	16	of	of	ADP
cjfa-56742	112	17	codes	code	NOUN
cjfa-56742	112	18	used	use	VERB
cjfa-56742	112	19	by	by	ADP
cjfa-56742	112	20	the	the	DET
cjfa-56742	112	21	first	first	ADJ
cjfa-56742	112	22	encoder	encoder	NOUN
cjfa-56742	112	23	,	,	PUNCT
cjfa-56742	112	24	j	j	PROPN
cjfa-56742	112	25	–	–	PUNCT
cjfa-56742	112	26	is	be	AUX
cjfa-56742	112	27	the	the	DET
cjfa-56742	112	28	number	number	NOUN
cjfa-56742	112	29	of	of	ADP
cjfa-56742	112	30	codes	code	NOUN
cjfa-56742	112	31	used	use	VERB
cjfa-56742	112	32	by	by	ADP
cjfa-56742	112	33	the	the	DET
cjfa-56742	112	34	second	second	ADJ
cjfa-56742	112	35	encoder	encoder	NOUN
cjfa-56742	112	36	,	,	PUNCT
cjfa-56742	112	37	n	n	CCONJ
cjfa-56742	112	38	–	–	PUNCT
cjfa-56742	112	39	the	the	DET
cjfa-56742	112	40	number	number	NOUN
cjfa-56742	112	41	of	of	ADP
cjfa-56742	112	42	inter	inter	ADJ
cjfa-56742	112	43	-	-	ADJ
cjfa-56742	112	44	encoder	encoder	NOUN
cjfa-56742	112	45	arrangements	arrangement	NOUN
cjfa-56742	112	46	.	.	PUNCT
cjfa-56742	113	1	a	a	DET
cjfa-56742	113	2	satisfactory	satisfactory	ADJ
cjfa-56742	113	3	inter	inter	NOUN
cjfa-56742	113	4	-	-	NOUN
cjfa-56742	113	5	coders	coder	NOUN
cjfa-56742	113	6	reliability	reliability	NOUN
cjfa-56742	113	7	rate	rate	NOUN
cjfa-56742	113	8	k	k	PROPN
cjfa-56742	113	9	of	of	ADP
cjfa-56742	113	10	kruskal	kruskal	PROPN
cjfa-56742	113	11	is	be	AUX
cjfa-56742	113	12	defined	define	VERB
cjfa-56742	113	13	over	over	ADP
cjfa-56742	113	14	80	80	NUM
cjfa-56742	113	15	%	%	NOUN
cjfa-56742	113	16	(	(	PUNCT
cjfa-56742	113	17	allard	allard	NOUN
cjfa-56742	113	18	-	-	PUNCT
cjfa-56742	113	19	poesi	poesi	NOUN
cjfa-56742	113	20	,	,	PUNCT
cjfa-56742	113	21	2003	2003	NUM
cjfa-56742	113	22	)	)	PUNCT
cjfa-56742	113	23	,	,	PUNCT
cjfa-56742	113	24	we	we	PRON
cjfa-56742	113	25	can	can	AUX
cjfa-56742	113	26	confirm	confirm	VERB
cjfa-56742	113	27	the	the	DET
cjfa-56742	113	28	relevance	relevance	NOUN
cjfa-56742	113	29	of	of	ADP
cjfa-56742	113	30	our	our	PRON
cjfa-56742	113	31	coding	coding	NOUN
cjfa-56742	113	32	.	.	PUNCT
cjfa-56742	114	1	results	result	NOUN
cjfa-56742	114	2	and	and	CCONJ
cjfa-56742	114	3	conclusions	conclusion	NOUN
cjfa-56742	114	4	of	of	ADP
cjfa-56742	114	5	the	the	DET
cjfa-56742	114	6	research	research	NOUN
cjfa-56742	114	7	processresults	processresult	NOUN
cjfa-56742	114	8	and	and	CCONJ
cjfa-56742	114	9	conclusions	conclusion	NOUN
cjfa-56742	114	10	of	of	ADP
cjfa-56742	114	11	the	the	DET
cjfa-56742	114	12	research	research	NOUN
cjfa-56742	114	13	process	process	NOUN
cjfa-56742	114	14	according	accord	VERB
cjfa-56742	114	15	to	to	ADP
cjfa-56742	114	16	the	the	DET
cjfa-56742	114	17	experts	expert	NOUN
cjfa-56742	114	18	interviewed	interview	VERB
cjfa-56742	114	19	,	,	PUNCT
cjfa-56742	114	20	the	the	DET
cjfa-56742	114	21	implementation	implementation	NOUN
cjfa-56742	114	22	of	of	ADP
cjfa-56742	114	23	an	an	DET
cjfa-56742	114	24	m&a	m&a	PROPN
cjfa-56742	114	25	project	project	NOUN
cjfa-56742	114	26	involves	involve	VERB
cjfa-56742	114	27	four	four	NUM
cjfa-56742	114	28	stages	stage	NOUN
cjfa-56742	114	29	.	.	PUNCT
cjfa-56742	115	1	the	the	DET
cjfa-56742	115	2	target	target	NOUN
cjfa-56742	115	3	selection	selection	NOUN
cjfa-56742	115	4	phase	phase	NOUN
cjfa-56742	115	5	where	where	SCONJ
cjfa-56742	115	6	a	a	DET
cjfa-56742	115	7	preliminary	preliminary	ADJ
cjfa-56742	115	8	assessment	assessment	NOUN
cjfa-56742	115	9	of	of	ADP
cjfa-56742	115	10	the	the	DET
cjfa-56742	115	11	target	target	NOUN
cjfa-56742	115	12	is	be	AUX
cjfa-56742	115	13	conducted	conduct	VERB
cjfa-56742	115	14	.	.	PUNCT
cjfa-56742	116	1	the	the	DET
cjfa-56742	116	2	second	second	ADJ
cjfa-56742	116	3	phase	phase	NOUN
cjfa-56742	116	4	is	be	AUX
cjfa-56742	116	5	about	about	ADP
cjfa-56742	116	6	the	the	DET
cjfa-56742	116	7	value	value	NOUN
cjfa-56742	116	8	creation	creation	NOUN
cjfa-56742	116	9	potential	potential	ADJ
cjfa-56742	116	10	assessment	assessment	NOUN
cjfa-56742	116	11	that	that	PRON
cjfa-56742	116	12	can	can	AUX
cjfa-56742	116	13	be	be	AUX
cjfa-56742	116	14	generated	generate	VERB
cjfa-56742	116	15	following	follow	VERB
cjfa-56742	116	16	the	the	DET
cjfa-56742	116	17	rapprochement	rapprochement	NOUN
cjfa-56742	116	18	between	between	ADP
cjfa-56742	116	19	the	the	DET
cjfa-56742	116	20	acquirer	acquirer	NOUN
cjfa-56742	116	21	and	and	CCONJ
cjfa-56742	116	22	the	the	DET
cjfa-56742	116	23	target	target	NOUN
cjfa-56742	116	24	.	.	PUNCT
cjfa-56742	117	1	the	the	DET
cjfa-56742	117	2	third	third	ADJ
cjfa-56742	117	3	phase	phase	NOUN
cjfa-56742	117	4	concerns	concern	VERB
cjfa-56742	117	5	the	the	DET
cjfa-56742	117	6	formulation	formulation	NOUN
cjfa-56742	117	7	of	of	ADP
cjfa-56742	117	8	the	the	DET
cjfa-56742	117	9	letter	letter	NOUN
cjfa-56742	117	10	of	of	ADP
cjfa-56742	117	11	intent	intent	NOUN
cjfa-56742	117	12	for	for	ADP
cjfa-56742	117	13	acquisition	acquisition	NOUN
cjfa-56742	117	14	and	and	CCONJ
cjfa-56742	117	15	ultimately	ultimately	ADV
cjfa-56742	117	16	a	a	DET
cjfa-56742	117	17	final	final	ADJ
cjfa-56742	117	18	phase	phase	NOUN
cjfa-56742	117	19	of	of	ADP
cjfa-56742	117	20	the	the	DET
cjfa-56742	117	21	acquisition	acquisition	NOUN
cjfa-56742	117	22	audits	audits	NOUN
cjfa-56742	117	23	.	.	PUNCT
cjfa-56742	118	1	table	table	NOUN
cjfa-56742	118	2	2	2	NUM
cjfa-56742	118	3	.	.	PUNCT
cjfa-56742	119	1	the	the	DET
cjfa-56742	119	2	stages	stage	NOUN
cjfa-56742	119	3	of	of	ADP
cjfa-56742	119	4	an	an	DET
cjfa-56742	119	5	m&a	m&a	PROPN
cjfa-56742	119	6	project	project	NOUN
cjfa-56742	119	7	sub	sub	ADJ
cjfa-56742	119	8	-	-	ADJ
cjfa-56742	119	9	category	category	ADJ
cjfa-56742	119	10	citation	citation	NOUN
cjfa-56742	119	11	frequency	frequency	NOUN
cjfa-56742	119	12	%	%	NOUN
cjfa-56742	119	13	of	of	ADP
cjfa-56742	119	14	the	the	DET
cjfa-56742	119	15	citation	citation	NOUN
cjfa-56742	119	16	frequency	frequency	NOUN
cjfa-56742	119	17	in	in	ADP
cjfa-56742	119	18	the	the	DET
cjfa-56742	119	19	category	category	NOUN
cjfa-56742	119	20	the	the	DET
cjfa-56742	119	21	target	target	NOUN
cjfa-56742	119	22	selection	selection	NOUN
cjfa-56742	119	23	phase	phase	NOUN
cjfa-56742	119	24	the	the	DET
cjfa-56742	119	25	value	value	NOUN
cjfa-56742	119	26	creation	creation	NOUN
cjfa-56742	119	27	potential	potential	ADJ
cjfa-56742	119	28	assessment	assessment	NOUN
cjfa-56742	119	29	phase	phase	NOUN
cjfa-56742	119	30	the	the	DET
cjfa-56742	119	31	formulation	formulation	NOUN
cjfa-56742	119	32	of	of	ADP
cjfa-56742	119	33	the	the	DET
cjfa-56742	119	34	letter	letter	NOUN
cjfa-56742	119	35	of	of	ADP
cjfa-56742	119	36	intent	intent	NOUN
cjfa-56742	119	37	for	for	ADP
cjfa-56742	119	38	acquisition	acquisition	NOUN
cjfa-56742	119	39	phase	phase	NOUN
cjfa-56742	119	40	the	the	DET
cjfa-56742	119	41	acquisition	acquisition	NOUN
cjfa-56742	119	42	audits	audits	NOUN
cjfa-56742	119	43	phase	phase	NOUN
cjfa-56742	119	44	28	28	NUM
cjfa-56742	119	45	34	34	NUM
cjfa-56742	119	46	21	21	NUM
cjfa-56742	119	47	39	39	NUM
cjfa-56742	119	48	22.95	22.95	NUM
cjfa-56742	119	49	%	%	NOUN
cjfa-56742	119	50	27.87	27.87	NUM
cjfa-56742	119	51	%	%	NOUN
cjfa-56742	119	52	17.21	17.21	NUM
cjfa-56742	119	53	%	%	NOUN
cjfa-56742	119	54	31.97	31.97	NUM
cjfa-56742	119	55	%	%	NOUN
cjfa-56742	119	56	total	total	NOUN
cjfa-56742	119	57	122	122	NUM
cjfa-56742	119	58	100	100	NUM
cjfa-56742	119	59	%	%	NOUN
cjfa-56742	119	60	s	s	PART
cjfa-56742	119	61	o	o	NOUN
cjfa-56742	119	62	u	u	NOUN
cjfa-56742	119	63	r	r	NOUN
cjfa-56742	119	64	c	c	NOUN
cjfa-56742	119	65	e	e	NOUN
cjfa-56742	119	66	:	:	PUNCT
cjfa-56742	119	67	author	author	NOUN
cjfa-56742	119	68	’s	’s	PART
cjfa-56742	119	69	own	own	ADJ
cjfa-56742	119	70	elaboration	elaboration	NOUN
cjfa-56742	119	71	.	.	PUNCT
cjfa-56742	120	1	cited	cite	VERB
cjfa-56742	120	2	28	28	NUM
cjfa-56742	120	3	times	time	NOUN
cjfa-56742	120	4	by	by	ADP
cjfa-56742	120	5	the	the	DET
cjfa-56742	120	6	experts	expert	NOUN
cjfa-56742	120	7	interviewed	interview	VERB
cjfa-56742	120	8	,	,	PUNCT
cjfa-56742	120	9	the	the	DET
cjfa-56742	120	10	target	target	NOUN
cjfa-56742	120	11	-	-	PUNCT
cjfa-56742	120	12	selection	selection	NOUN
cjfa-56742	120	13	phase	phase	NOUN
cjfa-56742	120	14	is	be	AUX
cjfa-56742	120	15	the	the	DET
cjfa-56742	120	16	first	first	ADJ
cjfa-56742	120	17	step	step	NOUN
cjfa-56742	120	18	in	in	ADP
cjfa-56742	120	19	the	the	DET
cjfa-56742	120	20	m&a	m&a	PROPN
cjfa-56742	120	21	process	process	NOUN
cjfa-56742	120	22	.	.	PUNCT
cjfa-56742	121	1	this	this	PRON
cjfa-56742	121	2	is	be	AUX
cjfa-56742	121	3	an	an	DET
cjfa-56742	121	4	exploratory	exploratory	ADJ
cjfa-56742	121	5	research	research	NOUN
cjfa-56742	121	6	phase	phase	NOUN
cjfa-56742	121	7	of	of	ADP
cjfa-56742	121	8	the	the	DET
cjfa-56742	121	9	po	po	PROPN
cjfa-56742	121	10	ines	ines	PROPN
cjfa-56742	121	11	ben	ben	PROPN
cjfa-56742	121	12	flah5454	flah5454	PROPN
cjfa-56742	121	13	tential	tential	ADJ
cjfa-56742	121	14	targets	target	NOUN
cjfa-56742	121	15	’	'	PUNCT
cjfa-56742	121	16	candidate	candidate	NOUN
cjfa-56742	121	17	for	for	ADP
cjfa-56742	121	18	the	the	DET
cjfa-56742	121	19	rapprochement	rapprochement	NOUN
cjfa-56742	121	20	.	.	PUNCT
cjfa-56742	122	1	this	this	DET
cjfa-56742	122	2	phase	phase	NOUN
cjfa-56742	122	3	involves	involve	VERB
cjfa-56742	122	4	defining	define	VERB
cjfa-56742	122	5	the	the	DET
cjfa-56742	122	6	target	target	NOUN
cjfa-56742	122	7	criteria	criterion	NOUN
cjfa-56742	122	8	of	of	ADP
cjfa-56742	122	9	adequacy	adequacy	NOUN
cjfa-56742	122	10	with	with	ADP
cjfa-56742	122	11	the	the	DET
cjfa-56742	122	12	goals	goal	NOUN
cjfa-56742	122	13	of	of	ADP
cjfa-56742	122	14	the	the	DET
cjfa-56742	122	15	acquirer	acquirer	NOUN
cjfa-56742	122	16	,	,	PUNCT
cjfa-56742	122	17	the	the	DET
cjfa-56742	122	18	degree	degree	NOUN
cjfa-56742	122	19	of	of	ADP
cjfa-56742	122	20	attractiveness	attractiveness	NOUN
cjfa-56742	122	21	as	as	ADV
cjfa-56742	122	22	well	well	ADV
cjfa-56742	122	23	as	as	ADP
cjfa-56742	122	24	the	the	DET
cjfa-56742	122	25	rejection	rejection	NOUN
cjfa-56742	122	26	criteria	criterion	NOUN
cjfa-56742	122	27	of	of	ADP
cjfa-56742	122	28	the	the	DET
cjfa-56742	122	29	operation	operation	NOUN
cjfa-56742	122	30	.	.	PUNCT
cjfa-56742	123	1	the	the	DET
cjfa-56742	123	2	first	first	ADJ
cjfa-56742	123	3	step	step	NOUN
cjfa-56742	123	4	in	in	ADP
cjfa-56742	123	5	the	the	DET
cjfa-56742	123	6	target	target	NOUN
cjfa-56742	123	7	selection	selection	NOUN
cjfa-56742	123	8	comes	come	VERB
cjfa-56742	123	9	after	after	ADP
cjfa-56742	123	10	the	the	DET
cjfa-56742	123	11	signing	signing	NOUN
cjfa-56742	123	12	of	of	ADP
cjfa-56742	123	13	a	a	DET
cjfa-56742	123	14	confidentiality	confidentiality	NOUN
cjfa-56742	123	15	agreement	agreement	NOUN
cjfa-56742	123	16	with	with	ADP
cjfa-56742	123	17	potential	potential	ADJ
cjfa-56742	123	18	acquirers	acquirer	NOUN
cjfa-56742	123	19	(	(	PUNCT
cjfa-56742	123	20	industrial	industrial	ADJ
cjfa-56742	123	21	or	or	CCONJ
cjfa-56742	123	22	financial	financial	ADJ
cjfa-56742	123	23	)	)	PUNCT
cjfa-56742	123	24	with	with	ADP
cjfa-56742	123	25	the	the	DET
cjfa-56742	123	26	pre	pre	ADJ
cjfa-56742	123	27	-	-	ADJ
cjfa-56742	123	28	selected	select	VERB
cjfa-56742	123	29	targets	target	NOUN
cjfa-56742	123	30	.	.	PUNCT
cjfa-56742	124	1	thus	thus	ADV
cjfa-56742	124	2	,	,	PUNCT
cjfa-56742	124	3	this	this	DET
cjfa-56742	124	4	phase	phase	NOUN
cjfa-56742	124	5	begins	begin	VERB
cjfa-56742	124	6	with	with	ADP
cjfa-56742	124	7	the	the	DET
cjfa-56742	124	8	receipt	receipt	NOUN
cjfa-56742	124	9	of	of	ADP
cjfa-56742	124	10	an	an	DET
cjfa-56742	124	11	information	information	NOUN
cjfa-56742	124	12	memorandum	memorandum	NOUN
cjfa-56742	124	13	from	from	ADP
cjfa-56742	124	14	the	the	DET
cjfa-56742	124	15	target	target	NOUN
cjfa-56742	124	16	.	.	PUNCT
cjfa-56742	125	1	it	it	PRON
cjfa-56742	125	2	is	be	AUX
cjfa-56742	125	3	the	the	DET
cjfa-56742	125	4	seller	seller	NOUN
cjfa-56742	125	5	’s	’s	PART
cjfa-56742	125	6	presentation	presentation	NOUN
cjfa-56742	125	7	document	document	NOUN
cjfa-56742	125	8	that	that	PRON
cjfa-56742	125	9	allows	allow	VERB
cjfa-56742	125	10	the	the	DET
cjfa-56742	125	11	potential	potential	ADJ
cjfa-56742	125	12	acquirer	acquirer	NOUN
cjfa-56742	125	13	to	to	PART
cjfa-56742	125	14	deepen	deepen	VERB
cjfa-56742	125	15	his	his	PRON
cjfa-56742	125	16	knowledge	knowledge	NOUN
cjfa-56742	125	17	of	of	ADP
cjfa-56742	125	18	the	the	DET
cjfa-56742	125	19	target	target	NOUN
cjfa-56742	125	20	activity	activity	NOUN
cjfa-56742	125	21	.	.	PUNCT
cjfa-56742	126	1	at	at	ADP
cjfa-56742	126	2	this	this	DET
cjfa-56742	126	3	level	level	NOUN
cjfa-56742	126	4	,	,	PUNCT
cjfa-56742	126	5	a	a	DET
cjfa-56742	126	6	preliminary	preliminary	ADJ
cjfa-56742	126	7	assessment	assessment	NOUN
cjfa-56742	126	8	is	be	AUX
cjfa-56742	126	9	made	make	VERB
cjfa-56742	126	10	.	.	PUNCT
cjfa-56742	127	1	it	it	PRON
cjfa-56742	127	2	allows	allow	VERB
cjfa-56742	127	3	the	the	DET
cjfa-56742	127	4	calculation	calculation	NOUN
cjfa-56742	127	5	of	of	ADP
cjfa-56742	127	6	the	the	DET
cjfa-56742	127	7	target	target	NOUN
cjfa-56742	127	8	value	value	NOUN
cjfa-56742	127	9	,	,	PUNCT
cjfa-56742	127	10	excluding	exclude	VERB
cjfa-56742	127	11	potential	potential	ADJ
cjfa-56742	127	12	synergies	synergy	NOUN
cjfa-56742	127	13	.	.	PUNCT
cjfa-56742	128	1	the	the	DET
cjfa-56742	128	2	m&a	m&a	PROPN
cjfa-56742	128	3	process	process	NOUN
cjfa-56742	128	4	extends	extend	VERB
cjfa-56742	128	5	to	to	ADP
cjfa-56742	128	6	the	the	DET
cjfa-56742	128	7	value	value	NOUN
cjfa-56742	128	8	creation	creation	NOUN
cjfa-56742	128	9	potential	potential	ADJ
cjfa-56742	128	10	evaluation	evaluation	NOUN
cjfa-56742	128	11	phase	phase	NOUN
cjfa-56742	128	12	.	.	PUNCT
cjfa-56742	129	1	it	it	PRON
cjfa-56742	129	2	was	be	AUX
cjfa-56742	129	3	cited	cite	VERB
cjfa-56742	129	4	like	like	ADP
cjfa-56742	129	5	34	34	NUM
cjfa-56742	129	6	times	time	NOUN
cjfa-56742	129	7	.	.	PUNCT
cjfa-56742	130	1	at	at	ADP
cjfa-56742	130	2	this	this	DET
cjfa-56742	130	3	stage	stage	NOUN
cjfa-56742	130	4	,	,	PUNCT
cjfa-56742	130	5	the	the	DET
cjfa-56742	130	6	acquirer	acquirer	NOUN
cjfa-56742	130	7	calculates	calculate	VERB
cjfa-56742	130	8	the	the	DET
cjfa-56742	130	9	potential	potential	ADJ
cjfa-56742	130	10	revenue	revenue	NOUN
cjfa-56742	130	11	synergies	synergy	NOUN
cjfa-56742	130	12	and	and	CCONJ
cjfa-56742	130	13	costs	cost	NOUN
cjfa-56742	130	14	,	,	PUNCT
cjfa-56742	130	15	determines	determine	VERB
cjfa-56742	130	16	his	his	PRON
cjfa-56742	130	17	shareholders	shareholder	NOUN
cjfa-56742	130	18	value	value	NOUN
cjfa-56742	130	19	creation	creation	NOUN
cjfa-56742	130	20	and	and	CCONJ
cjfa-56742	130	21	identifies	identify	VERB
cjfa-56742	130	22	a	a	DET
cjfa-56742	130	23	target	target	NOUN
cjfa-56742	130	24	acquisition	acquisition	NOUN
cjfa-56742	130	25	price	price	NOUN
cjfa-56742	130	26	range	range	NOUN
cjfa-56742	130	27	(	(	PUNCT
cjfa-56742	130	28	or	or	CCONJ
cjfa-56742	130	29	of	of	ADP
cjfa-56742	130	30	the	the	DET
cjfa-56742	130	31	exchange	exchange	NOUN
cjfa-56742	130	32	rate	rate	NOUN
cjfa-56742	130	33	)	)	PUNCT
cjfa-56742	130	34	.	.	PUNCT
cjfa-56742	131	1	the	the	DET
cjfa-56742	131	2	negotiation	negotiation	NOUN
cjfa-56742	131	3	of	of	ADP
cjfa-56742	131	4	the	the	DET
cjfa-56742	131	5	target	target	NOUN
cjfa-56742	131	6	purchase	purchase	NOUN
cjfa-56742	131	7	price	price	NOUN
cjfa-56742	131	8	involves	involve	VERB
cjfa-56742	131	9	negotiating	negotiate	VERB
cjfa-56742	131	10	the	the	DET
cjfa-56742	131	11	sharing	sharing	NOUN
cjfa-56742	131	12	of	of	ADP
cjfa-56742	131	13	the	the	DET
cjfa-56742	131	14	present	present	ADJ
cjfa-56742	131	15	value	value	NOUN
cjfa-56742	131	16	of	of	ADP
cjfa-56742	131	17	anticipated	anticipate	VERB
cjfa-56742	131	18	synergies	synergy	NOUN
cjfa-56742	131	19	.	.	PUNCT
cjfa-56742	132	1	referring	refer	VERB
cjfa-56742	132	2	to	to	ADP
cjfa-56742	132	3	the	the	DET
cjfa-56742	132	4	speech	speech	NOUN
cjfa-56742	132	5	of	of	ADP
cjfa-56742	132	6	our	our	PRON
cjfa-56742	132	7	respondents	respondent	NOUN
cjfa-56742	132	8	,	,	PUNCT
cjfa-56742	132	9	the	the	DET
cjfa-56742	132	10	formulation	formulation	NOUN
cjfa-56742	132	11	of	of	ADP
cjfa-56742	132	12	the	the	DET
cjfa-56742	132	13	letter	letter	NOUN
cjfa-56742	132	14	of	of	ADP
cjfa-56742	132	15	intent	intent	NOUN
cjfa-56742	132	16	for	for	ADP
cjfa-56742	132	17	acquisition	acquisition	NOUN
cjfa-56742	132	18	is	be	AUX
cjfa-56742	132	19	a	a	DET
cjfa-56742	132	20	third	third	ADJ
cjfa-56742	132	21	step	step	NOUN
cjfa-56742	132	22	in	in	ADP
cjfa-56742	132	23	the	the	DET
cjfa-56742	132	24	establishment	establishment	NOUN
cjfa-56742	132	25	of	of	ADP
cjfa-56742	132	26	an	an	DET
cjfa-56742	132	27	m&a	m&a	PROPN
cjfa-56742	132	28	project	project	NOUN
cjfa-56742	132	29	.	.	PUNCT
cjfa-56742	133	1	this	this	DET
cjfa-56742	133	2	phase	phase	NOUN
cjfa-56742	133	3	has	have	AUX
cjfa-56742	133	4	been	be	AUX
cjfa-56742	133	5	cited	cite	VERB
cjfa-56742	133	6	21	21	NUM
cjfa-56742	133	7	times	time	NOUN
cjfa-56742	133	8	by	by	ADP
cjfa-56742	133	9	respondents	respondent	NOUN
cjfa-56742	133	10	.	.	PUNCT
cjfa-56742	134	1	during	during	ADP
cjfa-56742	134	2	this	this	DET
cjfa-56742	134	3	phase	phase	NOUN
cjfa-56742	134	4	,	,	PUNCT
cjfa-56742	134	5	the	the	DET
cjfa-56742	134	6	acquirer	acquirer	NOUN
cjfa-56742	134	7	expresses	express	VERB
cjfa-56742	134	8	his	his	PRON
cjfa-56742	134	9	intention	intention	NOUN
cjfa-56742	134	10	to	to	PART
cjfa-56742	134	11	acquire	acquire	VERB
cjfa-56742	134	12	a	a	DET
cjfa-56742	134	13	particular	particular	ADJ
cjfa-56742	134	14	target	target	NOUN
cjfa-56742	134	15	.	.	PUNCT
cjfa-56742	135	1	in	in	ADP
cjfa-56742	135	2	general	general	ADJ
cjfa-56742	135	3	,	,	PUNCT
cjfa-56742	135	4	it	it	PRON
cjfa-56742	135	5	is	be	AUX
cjfa-56742	135	6	the	the	DET
cjfa-56742	135	7	target	target	NOUN
cjfa-56742	135	8	whose	whose	DET
cjfa-56742	135	9	objectives	objective	NOUN
cjfa-56742	135	10	are	be	AUX
cjfa-56742	135	11	similar	similar	ADJ
cjfa-56742	135	12	to	to	ADP
cjfa-56742	135	13	its	its	PRON
cjfa-56742	135	14	own	own	ADJ
cjfa-56742	135	15	(	(	PUNCT
cjfa-56742	135	16	strategic	strategic	ADJ
cjfa-56742	135	17	orientations	orientation	NOUN
cjfa-56742	135	18	,	,	PUNCT
cjfa-56742	135	19	economic	economic	ADJ
cjfa-56742	135	20	,	,	PUNCT
cjfa-56742	135	21	financial	financial	ADJ
cjfa-56742	135	22	goals	goal	NOUN
cjfa-56742	135	23	,	,	PUNCT
cjfa-56742	135	24	cultural	cultural	ADJ
cjfa-56742	135	25	,	,	PUNCT
cjfa-56742	135	26	organizational	organizational	ADJ
cjfa-56742	135	27	,	,	PUNCT
cjfa-56742	135	28	etc	etc	X
cjfa-56742	135	29	.	.	X
cjfa-56742	135	30	)	)	PUNCT
cjfa-56742	136	1	and	and	CCONJ
cjfa-56742	136	2	whose	whose	DET
cjfa-56742	136	3	purchase	purchase	NOUN
cjfa-56742	136	4	price	price	NOUN
cjfa-56742	136	5	is	be	AUX
cjfa-56742	136	6	deemed	deem	VERB
cjfa-56742	136	7	relevant	relevant	ADJ
cjfa-56742	136	8	given	give	VERB
cjfa-56742	136	9	its	its	PRON
cjfa-56742	136	10	potential	potential	NOUN
cjfa-56742	136	11	to	to	PART
cjfa-56742	136	12	create	create	VERB
cjfa-56742	136	13	value	value	NOUN
cjfa-56742	136	14	.	.	PUNCT
cjfa-56742	137	1	he	he	PRON
cjfa-56742	137	2	then	then	ADV
cjfa-56742	137	3	proceeds	proceed	VERB
cjfa-56742	137	4	with	with	ADP
cjfa-56742	137	5	the	the	DET
cjfa-56742	137	6	formulation	formulation	NOUN
cjfa-56742	137	7	of	of	ADP
cjfa-56742	137	8	an	an	DET
cjfa-56742	137	9	indicative	indicative	ADJ
cjfa-56742	137	10	offer	offer	NOUN
cjfa-56742	137	11	that	that	PRON
cjfa-56742	137	12	gives	give	VERB
cjfa-56742	137	13	him	he	PRON
cjfa-56742	137	14	the	the	DET
cjfa-56742	137	15	right	right	NOUN
cjfa-56742	137	16	to	to	PART
cjfa-56742	137	17	enter	enter	VERB
cjfa-56742	137	18	into	into	ADP
cjfa-56742	137	19	period	period	NOUN
cjfa-56742	137	20	of	of	ADP
cjfa-56742	137	21	exclusive	exclusive	ADJ
cjfa-56742	137	22	negotiations	negotiation	NOUN
cjfa-56742	137	23	with	with	ADP
cjfa-56742	137	24	the	the	DET
cjfa-56742	137	25	target	target	NOUN
cjfa-56742	137	26	.	.	PUNCT
cjfa-56742	138	1	the	the	DET
cjfa-56742	138	2	acquirer	acquirer	NOUN
cjfa-56742	138	3	,	,	PUNCT
cjfa-56742	138	4	who	who	PRON
cjfa-56742	138	5	has	have	AUX
cjfa-56742	138	6	already	already	ADV
cjfa-56742	138	7	expressed	express	VERB
cjfa-56742	138	8	interest	interest	NOUN
cjfa-56742	138	9	in	in	ADP
cjfa-56742	138	10	buying	buy	VERB
cjfa-56742	138	11	the	the	DET
cjfa-56742	138	12	target	target	NOUN
cjfa-56742	138	13	,	,	PUNCT
cjfa-56742	138	14	will	will	AUX
cjfa-56742	138	15	need	need	VERB
cjfa-56742	138	16	to	to	PART
cjfa-56742	138	17	collect	collect	VERB
cjfa-56742	138	18	more	more	ADJ
cjfa-56742	138	19	information	information	NOUN
cjfa-56742	138	20	about	about	ADP
cjfa-56742	138	21	it	it	PRON
cjfa-56742	138	22	.	.	PUNCT
cjfa-56742	139	1	he	he	PRON
cjfa-56742	139	2	thus	thus	ADV
cjfa-56742	139	3	will	will	AUX
cjfa-56742	139	4	proceed	proceed	VERB
cjfa-56742	139	5	with	with	ADP
cjfa-56742	139	6	the	the	DET
cjfa-56742	139	7	acquisition	acquisition	NOUN
cjfa-56742	139	8	audits	audits	NOUN
cjfa-56742	139	9	.	.	PUNCT
cjfa-56742	140	1	mentioned	mention	VERB
cjfa-56742	140	2	39	39	NUM
cjfa-56742	140	3	times	time	NOUN
cjfa-56742	140	4	,	,	PUNCT
cjfa-56742	140	5	the	the	DET
cjfa-56742	140	6	acquisition	acquisition	NOUN
cjfa-56742	140	7	audits	audits	NOUN
cjfa-56742	140	8	implementation	implementation	NOUN
cjfa-56742	140	9	phase	phase	NOUN
cjfa-56742	140	10	has	have	AUX
cjfa-56742	140	11	just	just	ADV
cjfa-56742	140	12	finalized	finalize	VERB
cjfa-56742	140	13	the	the	DET
cjfa-56742	140	14	establishment	establishment	NOUN
cjfa-56742	140	15	of	of	ADP
cjfa-56742	140	16	the	the	DET
cjfa-56742	140	17	m&a	m&a	PROPN
cjfa-56742	140	18	project	project	NOUN
cjfa-56742	140	19	and	and	CCONJ
cjfa-56742	140	20	the	the	DET
cjfa-56742	140	21	transition	transition	NOUN
cjfa-56742	140	22	to	to	ADP
cjfa-56742	140	23	the	the	DET
cjfa-56742	140	24	transaction	transaction	NOUN
cjfa-56742	140	25	’s	’s	PART
cjfa-56742	140	26	closing	closing	NOUN
cjfa-56742	140	27	.	.	PUNCT
cjfa-56742	141	1	at	at	ADP
cjfa-56742	141	2	the	the	DET
cjfa-56742	141	3	acquisition	acquisition	NOUN
cjfa-56742	141	4	audits	audits	NOUN
cjfa-56742	141	5	stage	stage	NOUN
cjfa-56742	141	6	,	,	PUNCT
cjfa-56742	141	7	the	the	DET
cjfa-56742	141	8	acquirer	acquirer	NOUN
cjfa-56742	141	9	validates	validate	VERB
cjfa-56742	141	10	the	the	DET
cjfa-56742	141	11	terms	term	NOUN
cjfa-56742	141	12	of	of	ADP
cjfa-56742	141	13	his	his	PRON
cjfa-56742	141	14	offer	offer	NOUN
cjfa-56742	141	15	and	and	CCONJ
cjfa-56742	141	16	verifies	verifie	NOUN
cjfa-56742	141	17	the	the	DET
cjfa-56742	141	18	lifting	lifting	NOUN
cjfa-56742	141	19	of	of	ADP
cjfa-56742	141	20	suspensive	suspensive	ADJ
cjfa-56742	141	21	conditions	condition	NOUN
cjfa-56742	141	22	to	to	ADP
cjfa-56742	141	23	the	the	DET
cjfa-56742	141	24	transaction	transaction	NOUN
cjfa-56742	141	25	completion	completion	NOUN
cjfa-56742	141	26	,	,	PUNCT
cjfa-56742	141	27	especially	especially	ADV
cjfa-56742	141	28	in	in	ADP
cjfa-56742	141	29	terms	term	NOUN
cjfa-56742	141	30	of	of	ADP
cjfa-56742	141	31	delays	delay	NOUN
cjfa-56742	141	32	to	to	PART
cjfa-56742	141	33	obtain	obtain	VERB
cjfa-56742	141	34	financing	financing	NOUN
cjfa-56742	141	35	as	as	ADV
cjfa-56742	141	36	well	well	ADV
cjfa-56742	141	37	as	as	ADP
cjfa-56742	141	38	the	the	DET
cjfa-56742	141	39	completion	completion	NOUN
cjfa-56742	141	40	deadline	deadline	NOUN
cjfa-56742	141	41	of	of	ADP
cjfa-56742	141	42	the	the	DET
cjfa-56742	141	43	acquisition	acquisition	NOUN
cjfa-56742	141	44	audits	audits	NOUN
cjfa-56742	141	45	.	.	PUNCT
cjfa-56742	142	1	the	the	DET
cjfa-56742	142	2	goal	goal	NOUN
cjfa-56742	142	3	is	be	AUX
cjfa-56742	142	4	to	to	PART
cjfa-56742	142	5	confirm	confirm	VERB
cjfa-56742	142	6	the	the	DET
cjfa-56742	142	7	adequacy	adequacy	NOUN
cjfa-56742	142	8	of	of	ADP
cjfa-56742	142	9	the	the	DET
cjfa-56742	142	10	characteristics	characteristic	NOUN
cjfa-56742	142	11	of	of	ADP
cjfa-56742	142	12	the	the	DET
cjfa-56742	142	13	target	target	NOUN
cjfa-56742	142	14	with	with	ADP
cjfa-56742	142	15	the	the	DET
cjfa-56742	142	16	acquirer	acquirer	NOUN
cjfa-56742	142	17	’s	’s	PART
cjfa-56742	142	18	project	project	NOUN
cjfa-56742	142	19	.	.	PUNCT
cjfa-56742	143	1	real	real	ADJ
cjfa-56742	143	2	options	option	NOUN
cjfa-56742	143	3	approach	approach	NOUN
cjfa-56742	143	4	to	to	ADP
cjfa-56742	143	5	the	the	DET
cjfa-56742	143	6	pre	pre	ADJ
cjfa-56742	143	7	-	-	ADJ
cjfa-56742	143	8	closing	closing	ADJ
cjfa-56742	143	9	process	process	NOUN
cjfa-56742	143	10	…	…	PUNCT
cjfa-56742	143	11	5555	5555	NUM
cjfa-56742	143	12	real	real	ADJ
cjfa-56742	143	13	options	option	NOUN
cjfa-56742	143	14	in	in	ADP
cjfa-56742	143	15	the	the	DET
cjfa-56742	143	16	target	target	NOUN
cjfa-56742	143	17	selection	selection	NOUN
cjfa-56742	143	18	phasereal	phasereal	NOUN
cjfa-56742	143	19	options	option	NOUN
cjfa-56742	143	20	in	in	ADP
cjfa-56742	143	21	the	the	DET
cjfa-56742	143	22	target	target	NOUN
cjfa-56742	143	23	selection	selection	NOUN
cjfa-56742	143	24	phase	phase	NOUN
cjfa-56742	143	25	this	this	DET
cjfa-56742	143	26	category	category	NOUN
cjfa-56742	143	27	contains	contain	VERB
cjfa-56742	143	28	7	7	NUM
cjfa-56742	143	29	subcategories	subcategorie	NOUN
cjfa-56742	143	30	representing	represent	VERB
cjfa-56742	143	31	the	the	DET
cjfa-56742	143	32	options	option	NOUN
cjfa-56742	143	33	identified	identify	VERB
cjfa-56742	143	34	by	by	ADP
cjfa-56742	143	35	the	the	DET
cjfa-56742	143	36	experts	expert	NOUN
cjfa-56742	143	37	in	in	ADP
cjfa-56742	143	38	the	the	DET
cjfa-56742	143	39	target	target	NOUN
cjfa-56742	143	40	selection	selection	NOUN
cjfa-56742	143	41	phase	phase	NOUN
cjfa-56742	143	42	.	.	PUNCT
cjfa-56742	144	1	table	table	NOUN
cjfa-56742	144	2	3	3	NUM
cjfa-56742	144	3	.	.	PUNCT
cjfa-56742	145	1	real	real	ADJ
cjfa-56742	145	2	options	option	NOUN
cjfa-56742	145	3	in	in	ADP
cjfa-56742	145	4	the	the	DET
cjfa-56742	145	5	category	category	NOUN
cjfa-56742	145	6	real	real	ADJ
cjfa-56742	145	7	options	option	NOUN
cjfa-56742	145	8	in	in	ADP
cjfa-56742	145	9	the	the	DET
cjfa-56742	145	10	target	target	NOUN
cjfa-56742	145	11	selection	selection	NOUN
cjfa-56742	145	12	phase	phase	NOUN
cjfa-56742	145	13	sub	sub	ADJ
cjfa-56742	145	14	-	-	ADJ
cjfa-56742	145	15	category	category	ADJ
cjfa-56742	145	16	citation	citation	NOUN
cjfa-56742	145	17	frequency	frequency	NOUN
cjfa-56742	145	18	%	%	NOUN
cjfa-56742	145	19	of	of	ADP
cjfa-56742	145	20	the	the	DET
cjfa-56742	145	21	citation	citation	NOUN
cjfa-56742	145	22	frequency	frequency	NOUN
cjfa-56742	145	23	in	in	ADP
cjfa-56742	145	24	the	the	DET
cjfa-56742	145	25	category	category	NOUN
cjfa-56742	145	26	abandonment	abandonment	NOUN
cjfa-56742	145	27	option	option	NOUN
cjfa-56742	145	28	strategic	strategic	ADJ
cjfa-56742	145	29	defensive	defensive	ADJ
cjfa-56742	145	30	options	option	NOUN
cjfa-56742	145	31	real	real	ADJ
cjfa-56742	145	32	options	option	NOUN
cjfa-56742	145	33	related	relate	VERB
cjfa-56742	145	34	to	to	ADP
cjfa-56742	145	35	the	the	DET
cjfa-56742	145	36	market	market	NOUN
cjfa-56742	145	37	knowledge	knowledge	NOUN
cjfa-56742	145	38	real	real	ADJ
cjfa-56742	145	39	options	option	NOUN
cjfa-56742	145	40	related	relate	VERB
cjfa-56742	145	41	to	to	ADP
cjfa-56742	145	42	the	the	DET
cjfa-56742	145	43	positioning	positioning	NOUN
cjfa-56742	145	44	strategy	strategy	NOUN
cjfa-56742	145	45	the	the	DET
cjfa-56742	145	46	option	option	NOUN
cjfa-56742	145	47	to	to	PART
cjfa-56742	145	48	enter	enter	VERB
cjfa-56742	145	49	into	into	ADP
cjfa-56742	145	50	dialogue	dialogue	NOUN
cjfa-56742	145	51	with	with	ADP
cjfa-56742	145	52	a	a	DET
cjfa-56742	145	53	particular	particular	ADJ
cjfa-56742	145	54	target	target	NOUN
cjfa-56742	145	55	option	option	NOUN
cjfa-56742	145	56	to	to	PART
cjfa-56742	145	57	continue	continue	VERB
cjfa-56742	145	58	the	the	DET
cjfa-56742	145	59	option	option	NOUN
cjfa-56742	145	60	of	of	ADP
cjfa-56742	145	61	acquiring	acquire	VERB
cjfa-56742	145	62	several	several	ADJ
cjfa-56742	145	63	potential	potential	ADJ
cjfa-56742	145	64	targets	target	NOUN
cjfa-56742	145	65	52	52	NUM
cjfa-56742	145	66	34	34	NUM
cjfa-56742	145	67	20	20	NUM
cjfa-56742	145	68	18	18	NUM
cjfa-56742	145	69	15	15	NUM
cjfa-56742	145	70	13	13	NUM
cjfa-56742	145	71	10	10	NUM
cjfa-56742	145	72	32.1	32.1	NUM
cjfa-56742	145	73	%	%	NOUN
cjfa-56742	145	74	20.99	20.99	NUM
cjfa-56742	145	75	%	%	NOUN
cjfa-56742	145	76	12.34	12.34	NUM
cjfa-56742	145	77	%	%	NOUN
cjfa-56742	145	78	11.11	11.11	NUM
cjfa-56742	145	79	%	%	NOUN
cjfa-56742	145	80	9.26	9.26	NUM
cjfa-56742	145	81	%	%	NOUN
cjfa-56742	145	82	8.025	8.025	NUM
cjfa-56742	145	83	%	%	NOUN
cjfa-56742	145	84	6.18	6.18	NUM
cjfa-56742	145	85	%	%	NOUN
cjfa-56742	145	86	total	total	NOUN
cjfa-56742	145	87	162	162	NUM
cjfa-56742	145	88	100	100	NUM
cjfa-56742	145	89	%	%	NOUN
cjfa-56742	145	90	s	s	PART
cjfa-56742	145	91	o	o	NOUN
cjfa-56742	145	92	u	u	NOUN
cjfa-56742	145	93	r	r	NOUN
cjfa-56742	145	94	c	c	NOUN
cjfa-56742	145	95	e	e	NOUN
cjfa-56742	145	96	:	:	PUNCT
cjfa-56742	145	97	author	author	NOUN
cjfa-56742	145	98	’s	’s	PART
cjfa-56742	145	99	own	own	ADJ
cjfa-56742	145	100	elaboration	elaboration	NOUN
cjfa-56742	145	101	.	.	PUNCT
cjfa-56742	146	1	after	after	ADP
cjfa-56742	146	2	the	the	DET
cjfa-56742	146	3	receipt	receipt	NOUN
cjfa-56742	146	4	of	of	ADP
cjfa-56742	146	5	the	the	DET
cjfa-56742	146	6	potential	potential	ADJ
cjfa-56742	146	7	target	target	NOUN
cjfa-56742	146	8	’s	’s	PART
cjfa-56742	146	9	presentation	presentation	NOUN
cjfa-56742	146	10	documents	document	NOUN
cjfa-56742	146	11	,	,	PUNCT
cjfa-56742	146	12	the	the	DET
cjfa-56742	146	13	acquirer	acquirer	NOUN
cjfa-56742	146	14	has	have	VERB
cjfa-56742	146	15	a	a	DET
cjfa-56742	146	16	first	first	ADJ
cjfa-56742	146	17	option	option	NOUN
cjfa-56742	146	18	which	which	PRON
cjfa-56742	146	19	is	be	AUX
cjfa-56742	146	20	the	the	DET
cjfa-56742	146	21	acquisition	acquisition	NOUN
cjfa-56742	146	22	of	of	ADP
cjfa-56742	146	23	several	several	ADJ
cjfa-56742	146	24	potential	potential	ADJ
cjfa-56742	146	25	targets	target	NOUN
cjfa-56742	146	26	(	(	PUNCT
cjfa-56742	146	27	6.18	6.18	NUM
cjfa-56742	146	28	%	%	NOUN
cjfa-56742	146	29	of	of	ADP
cjfa-56742	146	30	the	the	DET
cjfa-56742	146	31	citations	citation	NOUN
cjfa-56742	146	32	in	in	ADP
cjfa-56742	146	33	the	the	DET
cjfa-56742	146	34	category	category	NOUN
cjfa-56742	146	35	of	of	ADP
cjfa-56742	146	36	real	real	ADJ
cjfa-56742	146	37	options	option	NOUN
cjfa-56742	146	38	in	in	ADP
cjfa-56742	146	39	phase	phase	NOUN
cjfa-56742	146	40	selection	selection	NOUN
cjfa-56742	146	41	of	of	ADP
cjfa-56742	146	42	the	the	DET
cjfa-56742	146	43	target	target	NOUN
cjfa-56742	146	44	)	)	PUNCT
cjfa-56742	146	45	.	.	PUNCT
cjfa-56742	147	1	from	from	ADP
cjfa-56742	147	2	a	a	DET
cjfa-56742	147	3	first	first	ADJ
cjfa-56742	147	4	“	"	PUNCT
cjfa-56742	147	5	lap	lap	NOUN
cjfa-56742	147	6	of	of	ADP
cjfa-56742	147	7	the	the	DET
cjfa-56742	147	8	track	track	NOUN
cjfa-56742	147	9	“	"	PUNCT
cjfa-56742	147	10	,	,	PUNCT
cjfa-56742	147	11	he	he	PRON
cjfa-56742	147	12	chooses	choose	VERB
cjfa-56742	147	13	the	the	DET
cjfa-56742	147	14	target	target	NOUN
cjfa-56742	147	15	for	for	ADP
cjfa-56742	147	16	what	what	PRON
cjfa-56742	147	17	he	he	PRON
cjfa-56742	147	18	would	would	AUX
cjfa-56742	147	19	like	like	VERB
cjfa-56742	147	20	further	further	ADJ
cjfa-56742	147	21	analysis	analysis	NOUN
cjfa-56742	147	22	.	.	PUNCT
cjfa-56742	148	1	in	in	ADP
cjfa-56742	148	2	optional	optional	ADJ
cjfa-56742	148	3	terms	term	NOUN
cjfa-56742	148	4	,	,	PUNCT
cjfa-56742	148	5	the	the	DET
cjfa-56742	148	6	exercise	exercise	NOUN
cjfa-56742	148	7	of	of	ADP
cjfa-56742	148	8	the	the	DET
cjfa-56742	148	9	option	option	NOUN
cjfa-56742	148	10	to	to	PART
cjfa-56742	148	11	acquire	acquire	VERB
cjfa-56742	148	12	several	several	ADJ
cjfa-56742	148	13	potential	potential	ADJ
cjfa-56742	148	14	targets	target	NOUN
cjfa-56742	148	15	gives	give	VERB
cjfa-56742	148	16	the	the	DET
cjfa-56742	148	17	acquirer	acquirer	NOUN
cjfa-56742	148	18	the	the	DET
cjfa-56742	148	19	right	right	NOUN
cjfa-56742	148	20	to	to	PART
cjfa-56742	148	21	exercise	exercise	VERB
cjfa-56742	148	22	a	a	DET
cjfa-56742	148	23	second	second	ADJ
cjfa-56742	148	24	option	option	NOUN
cjfa-56742	148	25	,	,	PUNCT
cjfa-56742	148	26	which	which	PRON
cjfa-56742	148	27	is	be	AUX
cjfa-56742	148	28	the	the	DET
cjfa-56742	148	29	entering	enter	VERB
cjfa-56742	148	30	into	into	ADP
cjfa-56742	148	31	dialogue	dialogue	NOUN
cjfa-56742	148	32	with	with	ADP
cjfa-56742	148	33	a	a	DET
cjfa-56742	148	34	particular	particular	ADJ
cjfa-56742	148	35	target	target	NOUN
cjfa-56742	148	36	(	(	PUNCT
cjfa-56742	148	37	9.26	9.26	NUM
cjfa-56742	148	38	%	%	NOUN
cjfa-56742	148	39	of	of	ADP
cjfa-56742	148	40	citations	citation	NOUN
cjfa-56742	148	41	)	)	PUNCT
cjfa-56742	148	42	.	.	PUNCT
cjfa-56742	149	1	the	the	DET
cjfa-56742	149	2	combination	combination	NOUN
cjfa-56742	149	3	of	of	ADP
cjfa-56742	149	4	these	these	DET
cjfa-56742	149	5	two	two	NUM
cjfa-56742	149	6	options	option	NOUN
cjfa-56742	149	7	is	be	AUX
cjfa-56742	149	8	therefore	therefore	ADV
cjfa-56742	149	9	a	a	DET
cjfa-56742	149	10	sequential	sequential	ADJ
cjfa-56742	149	11	investment	investment	NOUN
cjfa-56742	149	12	option	option	NOUN
cjfa-56742	149	13	which	which	PRON
cjfa-56742	149	14	is	be	AUX
cjfa-56742	149	15	a	a	DET
cjfa-56742	149	16	flexibility	flexibility	NOUN
cjfa-56742	149	17	option	option	NOUN
cjfa-56742	149	18	.	.	PUNCT
cjfa-56742	150	1	the	the	DET
cjfa-56742	150	2	exercise	exercise	NOUN
cjfa-56742	150	3	of	of	ADP
cjfa-56742	150	4	the	the	DET
cjfa-56742	150	5	option	option	NOUN
cjfa-56742	150	6	to	to	PART
cjfa-56742	150	7	enter	enter	VERB
cjfa-56742	150	8	into	into	ADP
cjfa-56742	150	9	dialogue	dialogue	NOUN
cjfa-56742	150	10	with	with	ADP
cjfa-56742	150	11	a	a	DET
cjfa-56742	150	12	particular	particular	ADJ
cjfa-56742	150	13	target	target	NOUN
cjfa-56742	150	14	allows	allow	VERB
cjfa-56742	150	15	the	the	DET
cjfa-56742	150	16	acquirer	acquirer	NOUN
cjfa-56742	150	17	to	to	PART
cjfa-56742	150	18	define	define	VERB
cjfa-56742	150	19	adaptation	adaptation	NOUN
cjfa-56742	150	20	opportunities	opportunity	NOUN
cjfa-56742	150	21	needed	need	VERB
cjfa-56742	150	22	to	to	PART
cjfa-56742	150	23	maintain	maintain	VERB
cjfa-56742	150	24	his	his	PRON
cjfa-56742	150	25	position	position	NOUN
cjfa-56742	150	26	in	in	ADP
cjfa-56742	150	27	the	the	DET
cjfa-56742	150	28	changing	change	VERB
cjfa-56742	150	29	economic	economic	ADJ
cjfa-56742	150	30	environment	environment	NOUN
cjfa-56742	150	31	and	and	CCONJ
cjfa-56742	150	32	over	over	ADP
cjfa-56742	150	33	his	his	PRON
cjfa-56742	150	34	competitors	competitor	NOUN
cjfa-56742	150	35	.	.	PUNCT
cjfa-56742	151	1	this	this	PRON
cjfa-56742	151	2	is	be	AUX
cjfa-56742	151	3	the	the	DET
cjfa-56742	151	4	strategic	strategic	ADJ
cjfa-56742	151	5	defensive	defensive	ADJ
cjfa-56742	151	6	option	option	NOUN
cjfa-56742	151	7	.	.	PUNCT
cjfa-56742	152	1	it	it	PRON
cjfa-56742	152	2	received	receive	VERB
cjfa-56742	152	3	20.99	20.99	NUM
cjfa-56742	152	4	%	%	NOUN
cjfa-56742	152	5	of	of	ADP
cjfa-56742	152	6	respondents	respondent	NOUN
cjfa-56742	152	7	’	'	PUNCT
cjfa-56742	152	8	citations	citation	NOUN
cjfa-56742	152	9	.	.	PUNCT
cjfa-56742	153	1	the	the	DET
cjfa-56742	153	2	possession	possession	NOUN
cjfa-56742	153	3	of	of	ADP
cjfa-56742	153	4	such	such	ADJ
cjfa-56742	153	5	options	option	NOUN
cjfa-56742	153	6	gives	give	VERB
cjfa-56742	153	7	the	the	DET
cjfa-56742	153	8	acquirer	acquirer	NOUN
cjfa-56742	153	9	the	the	DET
cjfa-56742	153	10	right	right	NOUN
cjfa-56742	153	11	to	to	PART
cjfa-56742	153	12	purchase	purchase	VERB
cjfa-56742	153	13	the	the	DET
cjfa-56742	153	14	target	target	NOUN
cjfa-56742	153	15	future	future	ADJ
cjfa-56742	153	16	cash	cash	NOUN
cjfa-56742	153	17	flows	flow	NOUN
cjfa-56742	153	18	in	in	ADP
cjfa-56742	153	19	order	order	NOUN
cjfa-56742	153	20	to	to	PART
cjfa-56742	153	21	avoid	avoid	VERB
cjfa-56742	153	22	a	a	DET
cjfa-56742	153	23	major	major	ADJ
cjfa-56742	153	24	competitor	competitor	NOUN
cjfa-56742	153	25	to	to	PART
cjfa-56742	153	26	acquire	acquire	VERB
cjfa-56742	153	27	an	an	DET
cjfa-56742	153	28	ex	ex	X
cjfa-56742	153	29	ines	ines	PROPN
cjfa-56742	153	30	ben	ben	PROPN
cjfa-56742	153	31	flah5656	flah5656	PROPN
cjfa-56742	153	32	tra	tra	PROPN
cjfa-56742	153	33	competitive	competitive	ADJ
cjfa-56742	153	34	advantage	advantage	NOUN
cjfa-56742	153	35	that	that	PRON
cjfa-56742	153	36	can	can	AUX
cjfa-56742	153	37	question	question	VERB
cjfa-56742	153	38	his	his	PRON
cjfa-56742	153	39	own	own	ADJ
cjfa-56742	153	40	business	business	NOUN
cjfa-56742	153	41	.	.	PUNCT
cjfa-56742	154	1	this	this	DET
cjfa-56742	154	2	option	option	NOUN
cjfa-56742	154	3	is	be	AUX
cjfa-56742	154	4	particularly	particularly	ADV
cjfa-56742	154	5	interesting	interesting	ADJ
cjfa-56742	154	6	in	in	ADP
cjfa-56742	154	7	oligopolistic	oligopolistic	ADJ
cjfa-56742	154	8	sectors	sector	NOUN
cjfa-56742	154	9	where	where	SCONJ
cjfa-56742	154	10	the	the	DET
cjfa-56742	154	11	m&a	m&a	PROPN
cjfa-56742	154	12	are	be	AUX
cjfa-56742	154	13	used	use	VERB
cjfa-56742	154	14	as	as	ADP
cjfa-56742	154	15	a	a	DET
cjfa-56742	154	16	response	response	NOUN
cjfa-56742	154	17	to	to	ADP
cjfa-56742	154	18	the	the	DET
cjfa-56742	154	19	behavior	behavior	NOUN
cjfa-56742	154	20	of	of	ADP
cjfa-56742	154	21	(	(	PUNCT
cjfa-56742	154	22	or	or	CCONJ
cjfa-56742	154	23	more	more	ADJ
cjfa-56742	154	24	)	)	PUNCT
cjfa-56742	154	25	competitor	competitor	NOUN
cjfa-56742	154	26	(	(	PUNCT
cjfa-56742	154	27	s	s	NOUN
cjfa-56742	154	28	)	)	PUNCT
cjfa-56742	154	29	,	,	PUNCT
cjfa-56742	154	30	or	or	CCONJ
cjfa-56742	154	31	simple	simple	ADJ
cjfa-56742	154	32	anticipation	anticipation	NOUN
cjfa-56742	154	33	of	of	ADP
cjfa-56742	154	34	a	a	DET
cjfa-56742	154	35	similar	similar	ADJ
cjfa-56742	154	36	scenario	scenario	NOUN
cjfa-56742	154	37	.	.	PUNCT
cjfa-56742	155	1	indeed	indeed	ADV
cjfa-56742	155	2	,	,	PUNCT
cjfa-56742	155	3	it	it	PRON
cjfa-56742	155	4	is	be	AUX
cjfa-56742	155	5	often	often	ADV
cjfa-56742	155	6	under	under	ADP
cjfa-56742	155	7	real	real	ADJ
cjfa-56742	155	8	or	or	CCONJ
cjfa-56742	155	9	anticipated	anticipate	VERB
cjfa-56742	155	10	threat	threat	NOUN
cjfa-56742	155	11	,	,	PUNCT
cjfa-56742	155	12	that	that	SCONJ
cjfa-56742	155	13	a	a	DET
cjfa-56742	155	14	competitor	competitor	NOUN
cjfa-56742	155	15	acquires	acquire	VERB
cjfa-56742	155	16	a	a	DET
cjfa-56742	155	17	rival	rival	NOUN
cjfa-56742	155	18	.	.	PUNCT
cjfa-56742	156	1	for	for	ADP
cjfa-56742	156	2	the	the	DET
cjfa-56742	156	3	acquirer	acquirer	NOUN
cjfa-56742	156	4	,	,	PUNCT
cjfa-56742	156	5	an	an	DET
cjfa-56742	156	6	m&a	m&a	PROPN
cjfa-56742	156	7	operation	operation	NOUN
cjfa-56742	156	8	can	can	AUX
cjfa-56742	156	9	be	be	AUX
cjfa-56742	156	10	a	a	DET
cjfa-56742	156	11	way	way	NOUN
cjfa-56742	156	12	to	to	PART
cjfa-56742	156	13	avoid	avoid	VERB
cjfa-56742	156	14	being	be	AUX
cjfa-56742	156	15	himself	himself	PRON
cjfa-56742	156	16	the	the	DET
cjfa-56742	156	17	subject	subject	NOUN
cjfa-56742	156	18	of	of	ADP
cjfa-56742	156	19	a	a	DET
cjfa-56742	156	20	hostile	hostile	ADJ
cjfa-56742	156	21	bid	bid	NOUN
cjfa-56742	156	22	.	.	PUNCT
cjfa-56742	157	1	in	in	ADP
cjfa-56742	157	2	some	some	DET
cjfa-56742	157	3	cases	case	NOUN
cjfa-56742	157	4	,	,	PUNCT
cjfa-56742	157	5	a	a	DET
cjfa-56742	157	6	firm	firm	NOUN
cjfa-56742	157	7	is	be	AUX
cjfa-56742	157	8	acquired	acquire	VERB
cjfa-56742	157	9	in	in	ADP
cjfa-56742	157	10	order	order	NOUN
cjfa-56742	157	11	to	to	PART
cjfa-56742	157	12	avoid	avoid	VERB
cjfa-56742	157	13	being	be	AUX
cjfa-56742	157	14	subject	subject	ADJ
cjfa-56742	157	15	to	to	ADP
cjfa-56742	157	16	a	a	DET
cjfa-56742	157	17	hostile	hostile	ADJ
cjfa-56742	157	18	takeover	takeover	NOUN
cjfa-56742	157	19	from	from	ADP
cjfa-56742	157	20	his	his	PRON
cjfa-56742	157	21	competitors	competitor	NOUN
cjfa-56742	157	22	.	.	PUNCT
cjfa-56742	158	1	in	in	ADP
cjfa-56742	158	2	general	general	ADJ
cjfa-56742	158	3	,	,	PUNCT
cjfa-56742	158	4	the	the	DET
cjfa-56742	158	5	strategic	strategic	ADJ
cjfa-56742	158	6	defensive	defensive	ADJ
cjfa-56742	158	7	options	option	NOUN
cjfa-56742	158	8	are	be	AUX
cjfa-56742	158	9	developed	develop	VERB
cjfa-56742	158	10	when	when	SCONJ
cjfa-56742	158	11	the	the	DET
cjfa-56742	158	12	acquirer	acquirer	NOUN
cjfa-56742	158	13	wants	want	VERB
cjfa-56742	158	14	to	to	PART
cjfa-56742	158	15	avoid	avoid	VERB
cjfa-56742	158	16	risk	risk	NOUN
cjfa-56742	158	17	of	of	ADP
cjfa-56742	158	18	outbidding	outbid	VERB
cjfa-56742	158	19	that	that	PRON
cjfa-56742	158	20	can	can	AUX
cjfa-56742	158	21	push	push	VERB
cjfa-56742	158	22	him	he	PRON
cjfa-56742	158	23	to	to	PART
cjfa-56742	158	24	buy	buy	VERB
cjfa-56742	158	25	the	the	DET
cjfa-56742	158	26	target	target	NOUN
cjfa-56742	158	27	at	at	ADP
cjfa-56742	158	28	a	a	DET
cjfa-56742	158	29	high	high	ADJ
cjfa-56742	158	30	price	price	NOUN
cjfa-56742	158	31	.	.	PUNCT
cjfa-56742	159	1	indeed	indeed	ADV
cjfa-56742	159	2	,	,	PUNCT
cjfa-56742	159	3	the	the	DET
cjfa-56742	159	4	implementation	implementation	NOUN
cjfa-56742	159	5	of	of	ADP
cjfa-56742	159	6	tenders	tender	NOUN
cjfa-56742	159	7	and	and	CCONJ
cjfa-56742	159	8	auctions	auction	NOUN
cjfa-56742	159	9	accentuates	accentuate	VERB
cjfa-56742	159	10	the	the	DET
cjfa-56742	159	11	pressure	pressure	NOUN
cjfa-56742	159	12	on	on	ADP
cjfa-56742	159	13	the	the	DET
cjfa-56742	159	14	acquirer	acquirer	NOUN
cjfa-56742	159	15	as	as	SCONJ
cjfa-56742	159	16	potentially	potentially	ADV
cjfa-56742	159	17	some	some	PRON
cjfa-56742	159	18	of	of	ADP
cjfa-56742	159	19	his	his	PRON
cjfa-56742	159	20	competitors	competitor	NOUN
cjfa-56742	159	21	were	be	AUX
cjfa-56742	159	22	contacted	contact	VERB
cjfa-56742	159	23	to	to	PART
cjfa-56742	159	24	participate	participate	VERB
cjfa-56742	159	25	in	in	ADP
cjfa-56742	159	26	this	this	DET
cjfa-56742	159	27	operation	operation	NOUN
cjfa-56742	159	28	.	.	PUNCT
cjfa-56742	160	1	the	the	DET
cjfa-56742	160	2	exercise	exercise	NOUN
cjfa-56742	160	3	of	of	ADP
cjfa-56742	160	4	strategic	strategic	ADJ
cjfa-56742	160	5	defensive	defensive	ADJ
cjfa-56742	160	6	options	option	NOUN
cjfa-56742	160	7	can	can	AUX
cjfa-56742	160	8	lead	lead	VERB
cjfa-56742	160	9	to	to	ADP
cjfa-56742	160	10	mergers	merger	NOUN
cjfa-56742	160	11	between	between	ADP
cjfa-56742	160	12	competing	compete	VERB
cjfa-56742	160	13	firms	firm	NOUN
cjfa-56742	160	14	.	.	PUNCT
cjfa-56742	161	1	this	this	PRON
cjfa-56742	161	2	makes	make	VERB
cjfa-56742	161	3	it	it	PRON
cjfa-56742	161	4	possible	possible	ADJ
cjfa-56742	161	5	to	to	PART
cjfa-56742	161	6	find	find	VERB
cjfa-56742	161	7	situations	situation	NOUN
cjfa-56742	161	8	close	close	ADJ
cjfa-56742	161	9	to	to	ADP
cjfa-56742	161	10	the	the	DET
cjfa-56742	161	11	initial	initial	ADJ
cjfa-56742	161	12	state	state	NOUN
cjfa-56742	161	13	of	of	ADP
cjfa-56742	161	14	concentration	concentration	NOUN
cjfa-56742	161	15	of	of	ADP
cjfa-56742	161	16	sectors	sector	NOUN
cjfa-56742	161	17	and	and	CCONJ
cjfa-56742	161	18	markets	market	NOUN
cjfa-56742	161	19	.	.	PUNCT
cjfa-56742	162	1	strategic	strategic	ADJ
cjfa-56742	162	2	defensive	defensive	ADJ
cjfa-56742	162	3	options	option	NOUN
cjfa-56742	162	4	are	be	AUX
cjfa-56742	162	5	growth	growth	NOUN
cjfa-56742	162	6	options	option	NOUN
cjfa-56742	162	7	.	.	PUNCT
cjfa-56742	163	1	moreover	moreover	ADV
cjfa-56742	163	2	,	,	PUNCT
cjfa-56742	163	3	one	one	NUM
cjfa-56742	163	4	of	of	ADP
cjfa-56742	163	5	the	the	DET
cjfa-56742	163	6	objectives	objective	NOUN
cjfa-56742	163	7	of	of	ADP
cjfa-56742	163	8	m&a	m&a	PROPN
cjfa-56742	163	9	activity	activity	NOUN
cjfa-56742	163	10	is	be	AUX
cjfa-56742	163	11	to	to	PART
cjfa-56742	163	12	take	take	VERB
cjfa-56742	163	13	a	a	DET
cjfa-56742	163	14	position	position	NOUN
cjfa-56742	163	15	on	on	ADP
cjfa-56742	163	16	new	new	ADJ
cjfa-56742	163	17	markets	market	NOUN
cjfa-56742	163	18	that	that	PRON
cjfa-56742	163	19	will	will	AUX
cjfa-56742	163	20	bring	bring	VERB
cjfa-56742	163	21	new	new	ADJ
cjfa-56742	163	22	opportunities	opportunity	NOUN
cjfa-56742	163	23	to	to	PART
cjfa-56742	163	24	develop	develop	VERB
cjfa-56742	163	25	the	the	DET
cjfa-56742	163	26	current	current	ADJ
cjfa-56742	163	27	activities	activity	NOUN
cjfa-56742	163	28	.	.	PUNCT
cjfa-56742	164	1	in	in	ADP
cjfa-56742	164	2	optional	optional	ADJ
cjfa-56742	164	3	terms	term	NOUN
cjfa-56742	164	4	,	,	PUNCT
cjfa-56742	164	5	these	these	PRON
cjfa-56742	164	6	are	be	AUX
cjfa-56742	164	7	the	the	DET
cjfa-56742	164	8	options	option	NOUN
cjfa-56742	164	9	related	relate	VERB
cjfa-56742	164	10	to	to	ADP
cjfa-56742	164	11	the	the	DET
cjfa-56742	164	12	positioning	positioning	NOUN
cjfa-56742	164	13	strategy	strategy	NOUN
cjfa-56742	164	14	(	(	PUNCT
cjfa-56742	164	15	11.11	11.11	NUM
cjfa-56742	164	16	%	%	NOUN
cjfa-56742	164	17	of	of	ADP
cjfa-56742	164	18	citations	citation	NOUN
cjfa-56742	164	19	)	)	PUNCT
cjfa-56742	164	20	.	.	PUNCT
cjfa-56742	165	1	the	the	DET
cjfa-56742	165	2	strategic	strategic	ADJ
cjfa-56742	165	3	growth	growth	NOUN
cjfa-56742	165	4	options	option	NOUN
cjfa-56742	165	5	give	give	VERB
cjfa-56742	165	6	the	the	DET
cjfa-56742	165	7	acquirer	acquirer	NOUN
cjfa-56742	165	8	the	the	DET
cjfa-56742	165	9	right	right	NOUN
cjfa-56742	165	10	,	,	PUNCT
cjfa-56742	165	11	but	but	CCONJ
cjfa-56742	165	12	not	not	PART
cjfa-56742	165	13	the	the	DET
cjfa-56742	165	14	obligation	obligation	NOUN
cjfa-56742	165	15	,	,	PUNCT
cjfa-56742	165	16	to	to	PART
cjfa-56742	165	17	quickly	quickly	ADV
cjfa-56742	165	18	take	take	VERB
cjfa-56742	165	19	market	market	NOUN
cjfa-56742	165	20	share	share	NOUN
cjfa-56742	165	21	from	from	ADP
cjfa-56742	165	22	competitors	competitor	NOUN
cjfa-56742	165	23	in	in	ADP
cjfa-56742	165	24	geographic	geographic	ADJ
cjfa-56742	165	25	areas	area	NOUN
cjfa-56742	165	26	essential	essential	ADJ
cjfa-56742	165	27	to	to	ADP
cjfa-56742	165	28	the	the	DET
cjfa-56742	165	29	development	development	NOUN
cjfa-56742	165	30	of	of	ADP
cjfa-56742	165	31	his	his	PRON
cjfa-56742	165	32	business	business	NOUN
cjfa-56742	165	33	.	.	PUNCT
cjfa-56742	166	1	given	give	VERB
cjfa-56742	166	2	the	the	DET
cjfa-56742	166	3	degree	degree	NOUN
cjfa-56742	166	4	of	of	ADP
cjfa-56742	166	5	market	market	NOUN
cjfa-56742	166	6	knowledge	knowledge	NOUN
cjfa-56742	166	7	,	,	PUNCT
cjfa-56742	166	8	the	the	DET
cjfa-56742	166	9	acquirer	acquirer	NOUN
cjfa-56742	166	10	has	have	VERB
cjfa-56742	166	11	the	the	DET
cjfa-56742	166	12	opportunity	opportunity	NOUN
cjfa-56742	166	13	to	to	PART
cjfa-56742	166	14	strengthen	strengthen	VERB
cjfa-56742	166	15	his	his	PRON
cjfa-56742	166	16	dominance	dominance	NOUN
cjfa-56742	166	17	or	or	CCONJ
cjfa-56742	166	18	influence	influence	NOUN
cjfa-56742	166	19	in	in	ADP
cjfa-56742	166	20	this	this	DET
cjfa-56742	166	21	market	market	NOUN
cjfa-56742	166	22	.	.	PUNCT
cjfa-56742	167	1	these	these	DET
cjfa-56742	167	2	options	option	NOUN
cjfa-56742	167	3	are	be	AUX
cjfa-56742	167	4	related	relate	VERB
cjfa-56742	167	5	to	to	ADP
cjfa-56742	167	6	the	the	DET
cjfa-56742	167	7	market	market	NOUN
cjfa-56742	167	8	knowledge	knowledge	NOUN
cjfa-56742	167	9	and	and	CCONJ
cjfa-56742	167	10	considered	consider	VERB
cjfa-56742	167	11	as	as	ADP
cjfa-56742	167	12	strategic	strategic	ADJ
cjfa-56742	167	13	growth	growth	NOUN
cjfa-56742	167	14	options	option	NOUN
cjfa-56742	167	15	.	.	PUNCT
cjfa-56742	168	1	they	they	PRON
cjfa-56742	168	2	represent	represent	VERB
cjfa-56742	168	3	12.34	12.34	NUM
cjfa-56742	168	4	%	%	NOUN
cjfa-56742	168	5	of	of	ADP
cjfa-56742	168	6	total	total	ADJ
cjfa-56742	168	7	citations	citation	NOUN
cjfa-56742	168	8	.	.	PUNCT
cjfa-56742	169	1	the	the	DET
cjfa-56742	169	2	will	will	NOUN
cjfa-56742	169	3	to	to	PART
cjfa-56742	169	4	proceed	proceed	VERB
cjfa-56742	169	5	with	with	ADP
cjfa-56742	169	6	external	external	ADJ
cjfa-56742	169	7	growth	growth	NOUN
cjfa-56742	169	8	can	can	AUX
cjfa-56742	169	9	be	be	AUX
cjfa-56742	169	10	summarized	summarize	VERB
cjfa-56742	169	11	as	as	ADP
cjfa-56742	169	12	the	the	DET
cjfa-56742	169	13	acquirer	acquirer	NOUN
cjfa-56742	169	14	’s	’s	PART
cjfa-56742	169	15	ability	ability	NOUN
cjfa-56742	169	16	,	,	PUNCT
cjfa-56742	169	17	after	after	ADP
cjfa-56742	169	18	signing	sign	VERB
cjfa-56742	169	19	the	the	DET
cjfa-56742	169	20	closing	closing	NOUN
cjfa-56742	169	21	documents	document	NOUN
cjfa-56742	169	22	,	,	PUNCT
cjfa-56742	169	23	to	to	PART
cjfa-56742	169	24	change	change	VERB
cjfa-56742	169	25	the	the	DET
cjfa-56742	169	26	market	market	NOUN
cjfa-56742	169	27	conditions	condition	NOUN
cjfa-56742	169	28	in	in	ADP
cjfa-56742	169	29	order	order	NOUN
cjfa-56742	169	30	to	to	PART
cjfa-56742	169	31	strengthen	strengthen	VERB
cjfa-56742	169	32	his	his	PRON
cjfa-56742	169	33	power	power	NOUN
cjfa-56742	169	34	with	with	ADP
cjfa-56742	169	35	the	the	DET
cjfa-56742	169	36	other	other	ADJ
cjfa-56742	169	37	players	player	NOUN
cjfa-56742	169	38	to	to	ADP
cjfa-56742	169	39	the	the	DET
cjfa-56742	169	40	detriment	detriment	NOUN
cjfa-56742	169	41	of	of	ADP
cjfa-56742	169	42	his	his	PRON
cjfa-56742	169	43	main	main	ADJ
cjfa-56742	169	44	competitors	competitor	NOUN
cjfa-56742	169	45	.	.	PUNCT
cjfa-56742	170	1	these	these	PRON
cjfa-56742	170	2	are	be	AUX
cjfa-56742	170	3	aggressive	aggressive	ADJ
cjfa-56742	170	4	competitive	competitive	ADJ
cjfa-56742	170	5	practices	practice	NOUN
cjfa-56742	170	6	to	to	PART
cjfa-56742	170	7	be	be	AUX
cjfa-56742	170	8	put	put	VERB
cjfa-56742	170	9	into	into	ADP
cjfa-56742	170	10	place	place	NOUN
cjfa-56742	170	11	as	as	ADP
cjfa-56742	170	12	a	a	DET
cjfa-56742	170	13	result	result	NOUN
cjfa-56742	170	14	of	of	ADP
cjfa-56742	170	15	the	the	DET
cjfa-56742	170	16	exercise	exercise	NOUN
cjfa-56742	170	17	of	of	ADP
cjfa-56742	170	18	options	option	NOUN
cjfa-56742	170	19	related	relate	VERB
cjfa-56742	170	20	to	to	ADP
cjfa-56742	170	21	the	the	DET
cjfa-56742	170	22	market	market	NOUN
cjfa-56742	170	23	knowledge	knowledge	NOUN
cjfa-56742	170	24	.	.	PUNCT
cjfa-56742	171	1	at	at	ADP
cjfa-56742	171	2	the	the	DET
cjfa-56742	171	3	end	end	NOUN
cjfa-56742	171	4	of	of	ADP
cjfa-56742	171	5	the	the	DET
cjfa-56742	171	6	target	target	NOUN
cjfa-56742	171	7	selection	selection	NOUN
cjfa-56742	171	8	phase	phase	NOUN
cjfa-56742	171	9	,	,	PUNCT
cjfa-56742	171	10	the	the	DET
cjfa-56742	171	11	acquirer	acquirer	NOUN
cjfa-56742	171	12	has	have	VERB
cjfa-56742	171	13	the	the	DET
cjfa-56742	171	14	right	right	NOUN
cjfa-56742	171	15	to	to	PART
cjfa-56742	171	16	continue	continue	VERB
cjfa-56742	171	17	to	to	PART
cjfa-56742	171	18	invest	invest	VERB
cjfa-56742	171	19	in	in	ADP
cjfa-56742	171	20	the	the	DET
cjfa-56742	171	21	next	next	ADJ
cjfa-56742	171	22	phases	phase	NOUN
cjfa-56742	171	23	of	of	ADP
cjfa-56742	171	24	the	the	DET
cjfa-56742	171	25	target	target	NOUN
cjfa-56742	171	26	acquisition	acquisition	NOUN
cjfa-56742	171	27	project	project	NOUN
cjfa-56742	171	28	.	.	PUNCT
cjfa-56742	172	1	this	this	PRON
cjfa-56742	172	2	is	be	AUX
cjfa-56742	172	3	the	the	DET
cjfa-56742	172	4	option	option	NOUN
cjfa-56742	172	5	to	to	PART
cjfa-56742	172	6	continue	continue	VERB
cjfa-56742	172	7	that	that	SCONJ
cjfa-56742	172	8	we	we	PRON
cjfa-56742	172	9	classify	classify	VERB
cjfa-56742	172	10	as	as	ADP
cjfa-56742	172	11	a	a	DET
cjfa-56742	172	12	flexibility	flexibility	NOUN
cjfa-56742	172	13	option	option	NOUN
cjfa-56742	172	14	(	(	PUNCT
cjfa-56742	172	15	8.025	8.025	NUM
cjfa-56742	172	16	%	%	NOUN
cjfa-56742	172	17	of	of	ADP
cjfa-56742	172	18	citations	citation	NOUN
cjfa-56742	172	19	)	)	PUNCT
cjfa-56742	172	20	.	.	PUNCT
cjfa-56742	173	1	real	real	ADJ
cjfa-56742	173	2	options	option	NOUN
cjfa-56742	173	3	approach	approach	NOUN
cjfa-56742	173	4	to	to	ADP
cjfa-56742	173	5	the	the	DET
cjfa-56742	173	6	pre	pre	ADJ
cjfa-56742	173	7	-	-	ADJ
cjfa-56742	173	8	closing	closing	ADJ
cjfa-56742	173	9	process	process	NOUN
cjfa-56742	173	10	…	…	PUNCT
cjfa-56742	173	11	5757	5757	NUM
cjfa-56742	173	12	real	real	ADJ
cjfa-56742	173	13	options	option	NOUN
cjfa-56742	173	14	in	in	ADP
cjfa-56742	173	15	the	the	DET
cjfa-56742	173	16	value	value	NOUN
cjfa-56742	173	17	creation	creation	NOUN
cjfa-56742	173	18	potential	potential	ADJ
cjfa-56742	173	19	assessment	assessment	NOUN
cjfa-56742	173	20	phasereal	phasereal	NOUN
cjfa-56742	173	21	options	option	NOUN
cjfa-56742	173	22	in	in	ADP
cjfa-56742	173	23	the	the	DET
cjfa-56742	173	24	value	value	NOUN
cjfa-56742	173	25	creation	creation	NOUN
cjfa-56742	173	26	potential	potential	ADJ
cjfa-56742	173	27	assessment	assessment	NOUN
cjfa-56742	173	28	phase	phase	NOUN
cjfa-56742	173	29	this	this	DET
cjfa-56742	173	30	category	category	NOUN
cjfa-56742	173	31	is	be	AUX
cjfa-56742	173	32	divided	divide	VERB
cjfa-56742	173	33	into	into	ADP
cjfa-56742	173	34	three	three	NUM
cjfa-56742	173	35	sub	sub	NOUN
cjfa-56742	173	36	-	-	NOUN
cjfa-56742	173	37	categories	category	NOUN
cjfa-56742	173	38	,	,	PUNCT
cjfa-56742	173	39	the	the	DET
cjfa-56742	173	40	abandonment	abandonment	NOUN
cjfa-56742	173	41	option	option	NOUN
cjfa-56742	173	42	,	,	PUNCT
cjfa-56742	173	43	the	the	DET
cjfa-56742	173	44	synergies	synergies	NOUN
cjfa-56742	173	45	options	option	NOUN
cjfa-56742	173	46	and	and	CCONJ
cjfa-56742	173	47	the	the	DET
cjfa-56742	173	48	option	option	NOUN
cjfa-56742	173	49	to	to	PART
cjfa-56742	173	50	continue	continue	VERB
cjfa-56742	173	51	.	.	PUNCT
cjfa-56742	174	1	table	table	NOUN
cjfa-56742	174	2	4	4	NUM
cjfa-56742	174	3	.	.	PUNCT
cjfa-56742	175	1	real	real	ADJ
cjfa-56742	175	2	options	option	NOUN
cjfa-56742	175	3	in	in	ADP
cjfa-56742	175	4	the	the	DET
cjfa-56742	175	5	category	category	NOUN
cjfa-56742	175	6	real	real	ADJ
cjfa-56742	175	7	options	option	NOUN
cjfa-56742	175	8	in	in	ADP
cjfa-56742	175	9	the	the	DET
cjfa-56742	175	10	value	value	NOUN
cjfa-56742	175	11	creation	creation	NOUN
cjfa-56742	175	12	potential	potential	ADJ
cjfa-56742	175	13	assessment	assessment	NOUN
cjfa-56742	175	14	phase	phase	NOUN
cjfa-56742	175	15	sub	sub	ADJ
cjfa-56742	175	16	-	-	ADJ
cjfa-56742	175	17	category	category	ADJ
cjfa-56742	175	18	citation	citation	NOUN
cjfa-56742	175	19	frequency	frequency	NOUN
cjfa-56742	175	20	%	%	NOUN
cjfa-56742	175	21	of	of	ADP
cjfa-56742	175	22	the	the	DET
cjfa-56742	175	23	citation	citation	NOUN
cjfa-56742	175	24	frequency	frequency	NOUN
cjfa-56742	175	25	in	in	ADP
cjfa-56742	175	26	the	the	DET
cjfa-56742	175	27	category	category	NOUN
cjfa-56742	175	28	synergies	synergie	VERB
cjfa-56742	175	29	options	option	NOUN
cjfa-56742	175	30	abandonment	abandonment	NOUN
cjfa-56742	175	31	option	option	NOUN
cjfa-56742	175	32	option	option	NOUN
cjfa-56742	175	33	to	to	PART
cjfa-56742	175	34	continue	continue	VERB
cjfa-56742	175	35	63	63	NUM
cjfa-56742	175	36	29	29	NUM
cjfa-56742	175	37	15	15	NUM
cjfa-56742	175	38	58.88	58.88	NUM
cjfa-56742	175	39	%	%	NOUN
cjfa-56742	175	40	27.10	27.10	NUM
cjfa-56742	175	41	%	%	NOUN
cjfa-56742	175	42	14.02	14.02	NUM
cjfa-56742	175	43	%	%	NOUN
cjfa-56742	175	44	total	total	NOUN
cjfa-56742	175	45	107	107	NUM
cjfa-56742	175	46	100	100	NUM
cjfa-56742	175	47	%	%	NOUN
cjfa-56742	175	48	s	s	PART
cjfa-56742	175	49	o	o	NOUN
cjfa-56742	175	50	u	u	NOUN
cjfa-56742	175	51	r	r	NOUN
cjfa-56742	175	52	c	c	NOUN
cjfa-56742	175	53	e	e	NOUN
cjfa-56742	175	54	:	:	PUNCT
cjfa-56742	175	55	author	author	NOUN
cjfa-56742	175	56	’s	’s	PART
cjfa-56742	175	57	own	own	ADJ
cjfa-56742	175	58	elaboration	elaboration	NOUN
cjfa-56742	175	59	.	.	PUNCT
cjfa-56742	176	1	when	when	SCONJ
cjfa-56742	176	2	assessing	assess	VERB
cjfa-56742	176	3	the	the	DET
cjfa-56742	176	4	value	value	NOUN
cjfa-56742	176	5	creation	creation	NOUN
cjfa-56742	176	6	potential	potential	NOUN
cjfa-56742	176	7	,	,	PUNCT
cjfa-56742	176	8	the	the	DET
cjfa-56742	176	9	acquirer	acquirer	NOUN
cjfa-56742	176	10	has	have	VERB
cjfa-56742	176	11	essentially	essentially	ADV
cjfa-56742	176	12	synergies	synergy	NOUN
cjfa-56742	176	13	options	option	NOUN
cjfa-56742	176	14	.	.	PUNCT
cjfa-56742	177	1	mentioned	mention	VERB
cjfa-56742	177	2	63	63	NUM
cjfa-56742	177	3	times	time	NOUN
cjfa-56742	177	4	,	,	PUNCT
cjfa-56742	177	5	these	these	DET
cjfa-56742	177	6	options	option	NOUN
cjfa-56742	177	7	represent	represent	VERB
cjfa-56742	177	8	58.88	58.88	NUM
cjfa-56742	177	9	%	%	NOUN
cjfa-56742	177	10	of	of	ADP
cjfa-56742	177	11	citations	citation	NOUN
cjfa-56742	177	12	of	of	ADP
cjfa-56742	177	13	the	the	DET
cjfa-56742	177	14	category	category	NOUN
cjfa-56742	177	15	of	of	ADP
cjfa-56742	177	16	real	real	ADJ
cjfa-56742	177	17	options	option	NOUN
cjfa-56742	177	18	in	in	ADP
cjfa-56742	177	19	the	the	DET
cjfa-56742	177	20	value	value	NOUN
cjfa-56742	177	21	creation	creation	NOUN
cjfa-56742	177	22	potential	potential	ADJ
cjfa-56742	177	23	assessment	assessment	NOUN
cjfa-56742	177	24	phase	phase	NOUN
cjfa-56742	177	25	.	.	PUNCT
cjfa-56742	178	1	it	it	PRON
cjfa-56742	178	2	is	be	AUX
cjfa-56742	178	3	the	the	DET
cjfa-56742	178	4	strategic	strategic	ADJ
cjfa-56742	178	5	growth	growth	NOUN
cjfa-56742	178	6	options	option	NOUN
cjfa-56742	178	7	that	that	PRON
cjfa-56742	178	8	enhance	enhance	VERB
cjfa-56742	178	9	the	the	DET
cjfa-56742	178	10	opportunities	opportunity	NOUN
cjfa-56742	178	11	to	to	PART
cjfa-56742	178	12	implement	implement	VERB
cjfa-56742	178	13	additional	additional	ADJ
cjfa-56742	178	14	projects	project	NOUN
cjfa-56742	178	15	if	if	SCONJ
cjfa-56742	178	16	and	and	CCONJ
cjfa-56742	178	17	only	only	ADV
cjfa-56742	178	18	if	if	SCONJ
cjfa-56742	178	19	the	the	DET
cjfa-56742	178	20	acquisition	acquisition	NOUN
cjfa-56742	178	21	is	be	AUX
cjfa-56742	178	22	successful	successful	ADJ
cjfa-56742	178	23	.	.	PUNCT
cjfa-56742	179	1	after	after	ADP
cjfa-56742	179	2	the	the	DET
cjfa-56742	179	3	value	value	NOUN
cjfa-56742	179	4	creation	creation	NOUN
cjfa-56742	179	5	potential	potential	ADJ
cjfa-56742	179	6	assessment	assessment	NOUN
cjfa-56742	179	7	phase	phase	NOUN
cjfa-56742	179	8	,	,	PUNCT
cjfa-56742	179	9	the	the	DET
cjfa-56742	179	10	acquirer	acquirer	NOUN
cjfa-56742	179	11	is	be	AUX
cjfa-56742	179	12	faced	face	VERB
cjfa-56742	179	13	with	with	ADP
cjfa-56742	179	14	two	two	NUM
cjfa-56742	179	15	options	option	NOUN
cjfa-56742	179	16	:	:	PUNCT
cjfa-56742	179	17	the	the	DET
cjfa-56742	179	18	continuing	continue	VERB
cjfa-56742	179	19	option	option	NOUN
cjfa-56742	179	20	and	and	CCONJ
cjfa-56742	179	21	the	the	DET
cjfa-56742	179	22	abandonment	abandonment	NOUN
cjfa-56742	179	23	option	option	NOUN
cjfa-56742	179	24	.	.	PUNCT
cjfa-56742	180	1	the	the	DET
cjfa-56742	180	2	continuing	continue	VERB
cjfa-56742	180	3	option	option	NOUN
cjfa-56742	180	4	values	value	VERB
cjfa-56742	180	5	the	the	DET
cjfa-56742	180	6	opportunity	opportunity	NOUN
cjfa-56742	180	7	to	to	PART
cjfa-56742	180	8	continue	continue	VERB
cjfa-56742	180	9	investing	invest	VERB
cjfa-56742	180	10	in	in	ADP
cjfa-56742	180	11	the	the	DET
cjfa-56742	180	12	target	target	NOUN
cjfa-56742	180	13	acquisition	acquisition	NOUN
cjfa-56742	180	14	process	process	NOUN
cjfa-56742	180	15	and	and	CCONJ
cjfa-56742	180	16	move	move	VERB
cjfa-56742	180	17	on	on	ADP
cjfa-56742	180	18	,	,	PUNCT
cjfa-56742	180	19	therefore	therefore	ADV
cjfa-56742	180	20	,	,	PUNCT
cjfa-56742	180	21	to	to	ADP
cjfa-56742	180	22	the	the	DET
cjfa-56742	180	23	formulation	formulation	NOUN
cjfa-56742	180	24	of	of	ADP
cjfa-56742	180	25	the	the	DET
cjfa-56742	180	26	letter	letter	NOUN
cjfa-56742	180	27	of	of	ADP
cjfa-56742	180	28	intent	intent	NOUN
cjfa-56742	180	29	for	for	ADP
cjfa-56742	180	30	acquisition	acquisition	NOUN
cjfa-56742	180	31	phase	phase	NOUN
cjfa-56742	180	32	.	.	PUNCT
cjfa-56742	181	1	this	this	DET
cjfa-56742	181	2	option	option	NOUN
cjfa-56742	181	3	,	,	PUNCT
cjfa-56742	181	4	which	which	PRON
cjfa-56742	181	5	is	be	AUX
cjfa-56742	181	6	mentioned	mention	VERB
cjfa-56742	181	7	15	15	NUM
cjfa-56742	181	8	times	time	NOUN
cjfa-56742	181	9	by	by	ADP
cjfa-56742	181	10	respondents	respondent	NOUN
cjfa-56742	181	11	,	,	PUNCT
cjfa-56742	181	12	received	receive	VERB
cjfa-56742	181	13	14.02	14.02	NUM
cjfa-56742	181	14	%	%	NOUN
cjfa-56742	181	15	of	of	ADP
cjfa-56742	181	16	the	the	DET
cjfa-56742	181	17	citations	citation	NOUN
cjfa-56742	181	18	.	.	PUNCT
cjfa-56742	182	1	however	however	ADV
cjfa-56742	182	2	,	,	PUNCT
cjfa-56742	182	3	the	the	DET
cjfa-56742	182	4	abandonment	abandonment	NOUN
cjfa-56742	182	5	option	option	NOUN
cjfa-56742	182	6	values	value	VERB
cjfa-56742	182	7	the	the	DET
cjfa-56742	182	8	opportunity	opportunity	NOUN
cjfa-56742	182	9	to	to	PART
cjfa-56742	182	10	stop	stop	VERB
cjfa-56742	182	11	the	the	DET
cjfa-56742	182	12	acquisition	acquisition	NOUN
cjfa-56742	182	13	project	project	NOUN
cjfa-56742	182	14	in	in	ADP
cjfa-56742	182	15	case	case	NOUN
cjfa-56742	182	16	of	of	ADP
cjfa-56742	182	17	failure	failure	NOUN
cjfa-56742	182	18	of	of	ADP
cjfa-56742	182	19	negotiations	negotiation	NOUN
cjfa-56742	182	20	of	of	ADP
cjfa-56742	182	21	the	the	DET
cjfa-56742	182	22	purchase	purchase	NOUN
cjfa-56742	182	23	price	price	NOUN
cjfa-56742	182	24	or	or	CCONJ
cjfa-56742	182	25	when	when	SCONJ
cjfa-56742	182	26	the	the	DET
cjfa-56742	182	27	potential	potential	ADJ
cjfa-56742	182	28	synergies	synergy	NOUN
cjfa-56742	182	29	are	be	AUX
cjfa-56742	182	30	deemed	deem	VERB
cjfa-56742	182	31	insufficient	insufficient	ADJ
cjfa-56742	182	32	.	.	PUNCT
cjfa-56742	183	1	the	the	DET
cjfa-56742	183	2	abandonment	abandonment	NOUN
cjfa-56742	183	3	option	option	NOUN
cjfa-56742	183	4	represents	represent	VERB
cjfa-56742	183	5	27.1	27.1	NUM
cjfa-56742	183	6	%	%	NOUN
cjfa-56742	183	7	of	of	ADP
cjfa-56742	183	8	citations	citation	NOUN
cjfa-56742	183	9	.	.	PUNCT
cjfa-56742	184	1	this	this	DET
cjfa-56742	184	2	option	option	NOUN
cjfa-56742	184	3	is	be	AUX
cjfa-56742	184	4	exercised	exercise	VERB
cjfa-56742	184	5	when	when	SCONJ
cjfa-56742	184	6	the	the	DET
cjfa-56742	184	7	anticipated	anticipate	VERB
cjfa-56742	184	8	synergy	synergy	NOUN
cjfa-56742	184	9	effects	effect	NOUN
cjfa-56742	184	10	are	be	AUX
cjfa-56742	184	11	considered	consider	VERB
cjfa-56742	184	12	low	low	ADJ
cjfa-56742	184	13	or	or	CCONJ
cjfa-56742	184	14	when	when	SCONJ
cjfa-56742	184	15	the	the	DET
cjfa-56742	184	16	purchase	purchase	NOUN
cjfa-56742	184	17	price	price	NOUN
cjfa-56742	184	18	is	be	AUX
cjfa-56742	184	19	perceived	perceive	VERB
cjfa-56742	184	20	as	as	ADP
cjfa-56742	184	21	very	very	ADV
cjfa-56742	184	22	high	high	ADJ
cjfa-56742	184	23	.	.	PUNCT
cjfa-56742	185	1	this	this	PRON
cjfa-56742	185	2	prevents	prevent	VERB
cjfa-56742	185	3	,	,	PUNCT
cjfa-56742	185	4	the	the	DET
cjfa-56742	185	5	latter	latter	ADJ
cjfa-56742	185	6	,	,	PUNCT
cjfa-56742	185	7	from	from	ADP
cjfa-56742	185	8	engaging	engage	VERB
cjfa-56742	185	9	in	in	ADP
cjfa-56742	185	10	subsequent	subsequent	ADJ
cjfa-56742	185	11	phases	phase	NOUN
cjfa-56742	185	12	of	of	ADP
cjfa-56742	185	13	the	the	DET
cjfa-56742	185	14	acquisition	acquisition	NOUN
cjfa-56742	185	15	process	process	NOUN
cjfa-56742	185	16	and	and	CCONJ
cjfa-56742	185	17	making	make	VERB
cjfa-56742	185	18	an	an	DET
cjfa-56742	185	19	investment	investment	NOUN
cjfa-56742	185	20	that	that	PRON
cjfa-56742	185	21	has	have	VERB
cjfa-56742	185	22	no	no	DET
cjfa-56742	185	23	economic	economic	ADJ
cjfa-56742	185	24	potential	potential	NOUN
cjfa-56742	185	25	.	.	PUNCT
cjfa-56742	186	1	the	the	DET
cjfa-56742	186	2	option	option	NOUN
cjfa-56742	186	3	to	to	PART
cjfa-56742	186	4	continue	continue	VERB
cjfa-56742	186	5	and	and	CCONJ
cjfa-56742	186	6	the	the	DET
cjfa-56742	186	7	abandonment	abandonment	NOUN
cjfa-56742	186	8	option	option	NOUN
cjfa-56742	186	9	are	be	AUX
cjfa-56742	186	10	flexibility	flexibility	NOUN
cjfa-56742	186	11	options	option	NOUN
cjfa-56742	186	12	.	.	PUNCT
cjfa-56742	187	1	ines	ines	PROPN
cjfa-56742	187	2	ben	ben	PROPN
cjfa-56742	187	3	flah5858	flah5858	PROPN
cjfa-56742	187	4	real	real	ADJ
cjfa-56742	187	5	options	option	NOUN
cjfa-56742	187	6	during	during	ADP
cjfa-56742	187	7	the	the	DET
cjfa-56742	187	8	formulation	formulation	NOUN
cjfa-56742	187	9	of	of	ADP
cjfa-56742	187	10	the	the	DET
cjfa-56742	187	11	letter	letter	NOUN
cjfa-56742	187	12	real	real	ADJ
cjfa-56742	187	13	options	option	NOUN
cjfa-56742	187	14	during	during	ADP
cjfa-56742	187	15	the	the	DET
cjfa-56742	187	16	formulation	formulation	NOUN
cjfa-56742	187	17	of	of	ADP
cjfa-56742	187	18	the	the	DET
cjfa-56742	187	19	letter	letter	NOUN
cjfa-56742	187	20	of	of	ADP
cjfa-56742	187	21	intent	intent	NOUN
cjfa-56742	187	22	for	for	ADP
cjfa-56742	187	23	acquisition	acquisition	NOUN
cjfa-56742	187	24	phaseof	phaseof	X
cjfa-56742	187	25	intent	intent	NOUN
cjfa-56742	187	26	for	for	ADP
cjfa-56742	187	27	acquisition	acquisition	NOUN
cjfa-56742	187	28	phase	phase	NOUN
cjfa-56742	187	29	this	this	DET
cjfa-56742	187	30	category	category	NOUN
cjfa-56742	187	31	contains	contain	VERB
cjfa-56742	187	32	only	only	ADV
cjfa-56742	187	33	one	one	NUM
cjfa-56742	187	34	sub	sub	NOUN
cjfa-56742	187	35	-	-	NOUN
cjfa-56742	187	36	category	category	ADJ
cjfa-56742	187	37	,	,	PUNCT
cjfa-56742	187	38	that	that	PRON
cjfa-56742	187	39	is	be	AUX
cjfa-56742	187	40	the	the	DET
cjfa-56742	187	41	timing	timing	NOUN
cjfa-56742	187	42	option	option	NOUN
cjfa-56742	187	43	.	.	PUNCT
cjfa-56742	188	1	it	it	PRON
cjfa-56742	188	2	therefore	therefore	ADV
cjfa-56742	188	3	account	account	VERB
cjfa-56742	188	4	for	for	ADP
cjfa-56742	188	5	100	100	NUM
cjfa-56742	188	6	%	%	NOUN
cjfa-56742	188	7	in	in	ADP
cjfa-56742	188	8	terms	term	NOUN
cjfa-56742	188	9	of	of	ADP
cjfa-56742	188	10	citation	citation	NOUN
cjfa-56742	188	11	frequency	frequency	NOUN
cjfa-56742	188	12	.	.	PUNCT
cjfa-56742	189	1	at	at	ADP
cjfa-56742	189	2	this	this	DET
cjfa-56742	189	3	point	point	NOUN
cjfa-56742	189	4	in	in	ADP
cjfa-56742	189	5	the	the	DET
cjfa-56742	189	6	m&a	m&a	PROPN
cjfa-56742	189	7	process	process	NOUN
cjfa-56742	189	8	,	,	PUNCT
cjfa-56742	189	9	the	the	DET
cjfa-56742	189	10	timing	timing	NOUN
cjfa-56742	189	11	option	option	NOUN
cjfa-56742	189	12	corresponds	correspond	VERB
cjfa-56742	189	13	to	to	ADP
cjfa-56742	189	14	the	the	DET
cjfa-56742	189	15	possibility	possibility	NOUN
cjfa-56742	189	16	of	of	ADP
cjfa-56742	189	17	changing	change	VERB
cjfa-56742	189	18	the	the	DET
cjfa-56742	189	19	target	target	NOUN
cjfa-56742	189	20	acquisition	acquisition	NOUN
cjfa-56742	189	21	timeline	timeline	NOUN
cjfa-56742	189	22	.	.	PUNCT
cjfa-56742	190	1	this	this	PRON
cjfa-56742	190	2	is	be	AUX
cjfa-56742	190	3	particularly	particularly	ADV
cjfa-56742	190	4	true	true	ADJ
cjfa-56742	190	5	when	when	SCONJ
cjfa-56742	190	6	the	the	DET
cjfa-56742	190	7	acquirer	acquirer	NOUN
cjfa-56742	190	8	has	have	VERB
cjfa-56742	190	9	the	the	DET
cjfa-56742	190	10	opportunity	opportunity	NOUN
cjfa-56742	190	11	to	to	PART
cjfa-56742	190	12	wait	wait	VERB
cjfa-56742	190	13	for	for	ADP
cjfa-56742	190	14	the	the	DET
cjfa-56742	190	15	arrival	arrival	NOUN
cjfa-56742	190	16	of	of	ADP
cjfa-56742	190	17	new	new	ADJ
cjfa-56742	190	18	information	information	NOUN
cjfa-56742	190	19	before	before	ADP
cjfa-56742	190	20	making	make	VERB
cjfa-56742	190	21	a	a	DET
cjfa-56742	190	22	decision	decision	NOUN
cjfa-56742	190	23	on	on	ADP
cjfa-56742	190	24	whether	whether	SCONJ
cjfa-56742	190	25	or	or	CCONJ
cjfa-56742	190	26	not	not	PART
cjfa-56742	190	27	to	to	PART
cjfa-56742	190	28	develop	develop	VERB
cjfa-56742	190	29	the	the	DET
cjfa-56742	190	30	next	next	ADJ
cjfa-56742	190	31	phase	phase	NOUN
cjfa-56742	190	32	of	of	ADP
cjfa-56742	190	33	the	the	DET
cjfa-56742	190	34	m&a	m&a	PROPN
cjfa-56742	190	35	process	process	NOUN
cjfa-56742	190	36	which	which	PRON
cjfa-56742	190	37	is	be	AUX
cjfa-56742	190	38	the	the	DET
cjfa-56742	190	39	acquisition	acquisition	NOUN
cjfa-56742	190	40	audits	audits	NOUN
cjfa-56742	190	41	.	.	PUNCT
cjfa-56742	191	1	the	the	DET
cjfa-56742	191	2	timing	timing	NOUN
cjfa-56742	191	3	option	option	NOUN
cjfa-56742	191	4	can	can	AUX
cjfa-56742	191	5	be	be	AUX
cjfa-56742	191	6	classified	classify	VERB
cjfa-56742	191	7	into	into	ADP
cjfa-56742	191	8	the	the	DET
cjfa-56742	191	9	category	category	NOUN
cjfa-56742	191	10	of	of	ADP
cjfa-56742	191	11	flexibility	flexibility	NOUN
cjfa-56742	191	12	options	option	NOUN
cjfa-56742	191	13	.	.	PUNCT
cjfa-56742	192	1	real	real	ADJ
cjfa-56742	192	2	options	option	NOUN
cjfa-56742	192	3	in	in	ADP
cjfa-56742	192	4	the	the	DET
cjfa-56742	192	5	acquisition	acquisition	NOUN
cjfa-56742	192	6	audits	audits	NOUN
cjfa-56742	192	7	phasereal	phasereal	NOUN
cjfa-56742	192	8	options	option	NOUN
cjfa-56742	192	9	in	in	ADP
cjfa-56742	192	10	the	the	DET
cjfa-56742	192	11	acquisition	acquisition	NOUN
cjfa-56742	192	12	audits	audits	NOUN
cjfa-56742	192	13	phase	phase	NOUN
cjfa-56742	192	14	the	the	DET
cjfa-56742	192	15	real	real	ADJ
cjfa-56742	192	16	options	option	NOUN
cjfa-56742	192	17	category	category	NOUN
cjfa-56742	192	18	in	in	ADP
cjfa-56742	192	19	the	the	DET
cjfa-56742	192	20	acquisition	acquisition	NOUN
cjfa-56742	192	21	audits	audits	NOUN
cjfa-56742	192	22	phase	phase	NOUN
cjfa-56742	192	23	is	be	AUX
cjfa-56742	192	24	divided	divide	VERB
cjfa-56742	192	25	into	into	ADP
cjfa-56742	192	26	7	7	NUM
cjfa-56742	192	27	subcategories	subcategorie	NOUN
cjfa-56742	192	28	.	.	PUNCT
cjfa-56742	193	1	table	table	NOUN
cjfa-56742	193	2	5	5	NUM
cjfa-56742	193	3	.	.	PUNCT
cjfa-56742	194	1	real	real	ADJ
cjfa-56742	194	2	options	option	NOUN
cjfa-56742	194	3	in	in	ADP
cjfa-56742	194	4	the	the	DET
cjfa-56742	194	5	category	category	NOUN
cjfa-56742	194	6	real	real	ADJ
cjfa-56742	194	7	options	option	NOUN
cjfa-56742	194	8	in	in	ADP
cjfa-56742	194	9	the	the	DET
cjfa-56742	194	10	acquisition	acquisition	NOUN
cjfa-56742	194	11	audit	audit	NOUN
cjfa-56742	194	12	phase	phase	NOUN
cjfa-56742	194	13	sub	sub	ADJ
cjfa-56742	194	14	-	-	ADJ
cjfa-56742	194	15	category	category	ADJ
cjfa-56742	194	16	citation	citation	NOUN
cjfa-56742	194	17	frequency	frequency	NOUN
cjfa-56742	194	18	%	%	NOUN
cjfa-56742	194	19	of	of	ADP
cjfa-56742	194	20	the	the	DET
cjfa-56742	194	21	citation	citation	NOUN
cjfa-56742	194	22	frequency	frequency	NOUN
cjfa-56742	194	23	in	in	ADP
cjfa-56742	194	24	the	the	DET
cjfa-56742	194	25	category	category	NOUN
cjfa-56742	194	26	acquisition	acquisition	NOUN
cjfa-56742	194	27	price	price	NOUN
cjfa-56742	194	28	revision	revision	NOUN
cjfa-56742	194	29	option	option	NOUN
cjfa-56742	194	30	abandonment	abandonment	NOUN
cjfa-56742	194	31	option	option	NOUN
cjfa-56742	194	32	option	option	NOUN
cjfa-56742	194	33	to	to	PART
cjfa-56742	194	34	continue	continue	VERB
cjfa-56742	194	35	timing	time	VERB
cjfa-56742	194	36	option	option	NOUN
cjfa-56742	194	37	profitability	profitability	NOUN
cjfa-56742	194	38	forecasts	forecast	NOUN
cjfa-56742	194	39	option	option	NOUN
cjfa-56742	194	40	option	option	NOUN
cjfa-56742	194	41	to	to	PART
cjfa-56742	194	42	review	review	VERB
cjfa-56742	194	43	the	the	DET
cjfa-56742	194	44	content	content	NOUN
cjfa-56742	194	45	of	of	ADP
cjfa-56742	194	46	the	the	DET
cjfa-56742	194	47	letter	letter	NOUN
cjfa-56742	194	48	of	of	ADP
cjfa-56742	194	49	intent	intent	NOUN
cjfa-56742	194	50	for	for	ADP
cjfa-56742	194	51	acquisition	acquisition	NOUN
cjfa-56742	194	52	option	option	NOUN
cjfa-56742	194	53	to	to	PART
cjfa-56742	194	54	review	review	VERB
cjfa-56742	194	55	the	the	DET
cjfa-56742	194	56	growth	growth	NOUN
cjfa-56742	194	57	options	option	NOUN
cjfa-56742	194	58	57	57	NUM
cjfa-56742	194	59	46	46	NUM
cjfa-56742	194	60	34	34	NUM
cjfa-56742	194	61	34	34	NUM
cjfa-56742	194	62	22	22	NUM
cjfa-56742	194	63	17	17	NUM
cjfa-56742	194	64	8	8	NUM
cjfa-56742	194	65	26.14	26.14	NUM
cjfa-56742	194	66	%	%	NOUN
cjfa-56742	194	67	21.1	21.1	NUM
cjfa-56742	194	68	%	%	NOUN
cjfa-56742	194	69	15.59	15.59	NUM
cjfa-56742	194	70	%	%	NOUN
cjfa-56742	194	71	15.59	15.59	NUM
cjfa-56742	194	72	%	%	NOUN
cjfa-56742	194	73	10.9	10.9	NUM
cjfa-56742	194	74	%	%	NOUN
cjfa-56742	194	75	7.79	7.79	NUM
cjfa-56742	194	76	%	%	NOUN
cjfa-56742	194	77	3.69	3.69	NUM
cjfa-56742	194	78	%	%	NOUN
cjfa-56742	194	79	total	total	NOUN
cjfa-56742	194	80	218	218	NUM
cjfa-56742	194	81	100	100	NUM
cjfa-56742	194	82	%	%	NOUN
cjfa-56742	194	83	s	s	PART
cjfa-56742	194	84	o	o	NOUN
cjfa-56742	194	85	u	u	NOUN
cjfa-56742	194	86	r	r	NOUN
cjfa-56742	194	87	c	c	NOUN
cjfa-56742	194	88	e	e	NOUN
cjfa-56742	194	89	:	:	PUNCT
cjfa-56742	194	90	author	author	NOUN
cjfa-56742	194	91	’s	’s	PART
cjfa-56742	194	92	own	own	ADJ
cjfa-56742	194	93	elaboration	elaboration	NOUN
cjfa-56742	194	94	.	.	PUNCT
cjfa-56742	195	1	the	the	DET
cjfa-56742	195	2	options	option	NOUN
cjfa-56742	195	3	related	relate	VERB
cjfa-56742	195	4	to	to	ADP
cjfa-56742	195	5	the	the	DET
cjfa-56742	195	6	acquisition	acquisition	NOUN
cjfa-56742	195	7	audits	audits	NOUN
cjfa-56742	195	8	phase	phase	NOUN
cjfa-56742	195	9	are	be	AUX
cjfa-56742	195	10	flexibility	flexibility	NOUN
cjfa-56742	195	11	options	option	NOUN
cjfa-56742	195	12	.	.	PUNCT
cjfa-56742	196	1	the	the	DET
cjfa-56742	196	2	conduct	conduct	NOUN
cjfa-56742	196	3	of	of	ADP
cjfa-56742	196	4	audits	audits	NOUN
cjfa-56742	196	5	as	as	ADV
cjfa-56742	196	6	well	well	ADV
cjfa-56742	196	7	as	as	ADP
cjfa-56742	196	8	the	the	DET
cjfa-56742	196	9	access	access	NOUN
cjfa-56742	196	10	to	to	ADP
cjfa-56742	196	11	the	the	DET
cjfa-56742	196	12	data	data	NOUN
cjfa-56742	196	13	room	room	NOUN
cjfa-56742	196	14	put	put	VERB
cjfa-56742	196	15	the	the	DET
cjfa-56742	196	16	acquirer	acquirer	NOUN
cjfa-56742	196	17	in	in	ADP
cjfa-56742	196	18	front	front	NOUN
cjfa-56742	196	19	of	of	ADP
cjfa-56742	196	20	numerous	numerous	ADJ
cjfa-56742	196	21	options	option	NOUN
cjfa-56742	196	22	.	.	PUNCT
cjfa-56742	197	1	m&a	m&a	PROPN
cjfa-56742	197	2	experts	expert	NOUN
cjfa-56742	197	3	mention	mention	VERB
cjfa-56742	197	4	in	in	ADP
cjfa-56742	197	5	57	57	NUM
cjfa-56742	197	6	times	time	NOUN
cjfa-56742	197	7	that	that	SCONJ
cjfa-56742	197	8	there	there	PRON
cjfa-56742	197	9	is	be	VERB
cjfa-56742	197	10	an	an	DET
cjfa-56742	197	11	acquisi	acquisi	ADJ
cjfa-56742	197	12	real	real	ADJ
cjfa-56742	197	13	options	option	NOUN
cjfa-56742	197	14	approach	approach	NOUN
cjfa-56742	197	15	to	to	ADP
cjfa-56742	197	16	the	the	DET
cjfa-56742	197	17	pre	pre	ADJ
cjfa-56742	197	18	-	-	ADJ
cjfa-56742	197	19	closing	closing	ADJ
cjfa-56742	197	20	process	process	NOUN
cjfa-56742	197	21	…	…	PUNCT
cjfa-56742	197	22	5959	5959	NUM
cjfa-56742	197	23	tion	tion	NOUN
cjfa-56742	197	24	price	price	NOUN
cjfa-56742	197	25	revision	revision	NOUN
cjfa-56742	197	26	option	option	NOUN
cjfa-56742	197	27	in	in	ADP
cjfa-56742	197	28	the	the	DET
cjfa-56742	197	29	acquisition	acquisition	NOUN
cjfa-56742	197	30	audits	audits	NOUN
cjfa-56742	197	31	phase	phase	NOUN
cjfa-56742	197	32	.	.	PUNCT
cjfa-56742	198	1	it	it	PRON
cjfa-56742	198	2	represents	represent	VERB
cjfa-56742	198	3	26.14	26.14	NUM
cjfa-56742	198	4	%	%	NOUN
cjfa-56742	198	5	of	of	ADP
cjfa-56742	198	6	the	the	DET
cjfa-56742	198	7	citation	citation	NOUN
cjfa-56742	198	8	frequency	frequency	NOUN
cjfa-56742	198	9	in	in	ADP
cjfa-56742	198	10	the	the	DET
cjfa-56742	198	11	option	option	NOUN
cjfa-56742	198	12	category	category	NOUN
cjfa-56742	198	13	in	in	ADP
cjfa-56742	198	14	the	the	DET
cjfa-56742	198	15	acquisition	acquisition	NOUN
cjfa-56742	198	16	audits	audits	NOUN
cjfa-56742	198	17	phase	phase	NOUN
cjfa-56742	198	18	.	.	PUNCT
cjfa-56742	199	1	the	the	DET
cjfa-56742	199	2	abandonment	abandonment	NOUN
cjfa-56742	199	3	option	option	NOUN
cjfa-56742	199	4	places	place	NOUN
cjfa-56742	199	5	value	value	NOUN
cjfa-56742	199	6	in	in	ADP
cjfa-56742	199	7	management	management	NOUN
cjfa-56742	199	8	flexibility	flexibility	NOUN
cjfa-56742	199	9	as	as	ADP
cjfa-56742	199	10	regards	regard	NOUN
cjfa-56742	199	11	to	to	ADP
cjfa-56742	199	12	the	the	DET
cjfa-56742	199	13	possibility	possibility	NOUN
cjfa-56742	199	14	of	of	ADP
cjfa-56742	199	15	abandoning	abandon	VERB
cjfa-56742	199	16	the	the	DET
cjfa-56742	199	17	m&a	m&a	PROPN
cjfa-56742	199	18	process	process	NOUN
cjfa-56742	199	19	before	before	ADP
cjfa-56742	199	20	spending	spend	VERB
cjfa-56742	199	21	the	the	DET
cjfa-56742	199	22	acquisition	acquisition	NOUN
cjfa-56742	199	23	cost	cost	NOUN
cjfa-56742	199	24	on	on	ADP
cjfa-56742	199	25	the	the	DET
cjfa-56742	199	26	closing	closing	NOUN
cjfa-56742	199	27	date	date	NOUN
cjfa-56742	199	28	.	.	PUNCT
cjfa-56742	200	1	the	the	DET
cjfa-56742	200	2	abandonment	abandonment	NOUN
cjfa-56742	200	3	option	option	NOUN
cjfa-56742	200	4	was	be	AUX
cjfa-56742	200	5	invoked	invoke	VERB
cjfa-56742	200	6	46	46	NUM
cjfa-56742	200	7	times	time	NOUN
cjfa-56742	200	8	,	,	PUNCT
cjfa-56742	200	9	thereby	thereby	ADV
cjfa-56742	200	10	occupying	occupy	VERB
cjfa-56742	200	11	21.1	21.1	NUM
cjfa-56742	200	12	%	%	NOUN
cjfa-56742	200	13	of	of	ADP
cjfa-56742	200	14	the	the	DET
cjfa-56742	200	15	citation	citation	NOUN
cjfa-56742	200	16	frequency	frequency	NOUN
cjfa-56742	200	17	.	.	PUNCT
cjfa-56742	201	1	next	next	ADJ
cjfa-56742	201	2	,	,	PUNCT
cjfa-56742	201	3	is	be	AUX
cjfa-56742	201	4	the	the	DET
cjfa-56742	201	5	option	option	NOUN
cjfa-56742	201	6	to	to	PART
cjfa-56742	201	7	continue	continue	VERB
cjfa-56742	201	8	,	,	PUNCT
cjfa-56742	201	9	which	which	PRON
cjfa-56742	201	10	represents	represent	VERB
cjfa-56742	201	11	15.59	15.59	NUM
cjfa-56742	201	12	%	%	NOUN
cjfa-56742	201	13	of	of	ADP
cjfa-56742	201	14	citations	citation	NOUN
cjfa-56742	201	15	by	by	ADP
cjfa-56742	201	16	respondents	respondent	NOUN
cjfa-56742	201	17	.	.	PUNCT
cjfa-56742	202	1	it	it	PRON
cjfa-56742	202	2	is	be	AUX
cjfa-56742	202	3	a	a	DET
cjfa-56742	202	4	flexibility	flexibility	NOUN
cjfa-56742	202	5	option	option	NOUN
cjfa-56742	202	6	whose	whose	DET
cjfa-56742	202	7	role	role	NOUN
cjfa-56742	202	8	corresponds	correspond	VERB
cjfa-56742	202	9	to	to	ADP
cjfa-56742	202	10	the	the	DET
cjfa-56742	202	11	move	move	NOUN
cjfa-56742	202	12	to	to	ADP
cjfa-56742	202	13	closing	closing	NOUN
cjfa-56742	202	14	and	and	CCONJ
cjfa-56742	202	15	the	the	DET
cjfa-56742	202	16	transfer	transfer	NOUN
cjfa-56742	202	17	securities	security	NOUN
cjfa-56742	202	18	of	of	ADP
cjfa-56742	202	19	the	the	DET
cjfa-56742	202	20	target	target	NOUN
cjfa-56742	202	21	company	company	NOUN
cjfa-56742	202	22	to	to	ADP
cjfa-56742	202	23	the	the	DET
cjfa-56742	202	24	acquirer	acquirer	NOUN
cjfa-56742	202	25	shareholders	shareholder	NOUN
cjfa-56742	202	26	.	.	PUNCT
cjfa-56742	203	1	timing	timing	NOUN
cjfa-56742	203	2	option	option	NOUN
cjfa-56742	203	3	appears	appear	VERB
cjfa-56742	203	4	when	when	SCONJ
cjfa-56742	203	5	the	the	DET
cjfa-56742	203	6	inconsistencies	inconsistency	NOUN
cjfa-56742	203	7	revealed	reveal	VERB
cjfa-56742	203	8	by	by	ADP
cjfa-56742	203	9	the	the	DET
cjfa-56742	203	10	acquisition	acquisition	NOUN
cjfa-56742	203	11	audits	audits	NOUN
cjfa-56742	203	12	reports	report	NOUN
cjfa-56742	203	13	persist	persist	VERB
cjfa-56742	203	14	and	and	CCONJ
cjfa-56742	203	15	that	that	SCONJ
cjfa-56742	203	16	the	the	DET
cjfa-56742	203	17	acquirer	acquirer	NOUN
cjfa-56742	203	18	waits	wait	VERB
cjfa-56742	203	19	for	for	ADP
cjfa-56742	203	20	their	their	PRON
cjfa-56742	203	21	resolutions	resolution	NOUN
cjfa-56742	203	22	in	in	ADP
cjfa-56742	203	23	the	the	DET
cjfa-56742	203	24	very	very	ADV
cjfa-56742	203	25	near	near	ADJ
cjfa-56742	203	26	future	future	NOUN
cjfa-56742	203	27	.	.	PUNCT
cjfa-56742	204	1	under	under	ADP
cjfa-56742	204	2	this	this	DET
cjfa-56742	204	3	scenario	scenario	NOUN
cjfa-56742	204	4	,	,	PUNCT
cjfa-56742	204	5	timing	timing	NOUN
cjfa-56742	204	6	option	option	NOUN
cjfa-56742	204	7	allows	allow	VERB
cjfa-56742	204	8	the	the	DET
cjfa-56742	204	9	postponement	postponement	NOUN
cjfa-56742	204	10	of	of	ADP
cjfa-56742	204	11	the	the	DET
cjfa-56742	204	12	scheduled	schedule	VERB
cjfa-56742	204	13	closing	closing	NOUN
cjfa-56742	204	14	date	date	NOUN
cjfa-56742	204	15	.	.	PUNCT
cjfa-56742	205	1	it	it	PRON
cjfa-56742	205	2	then	then	ADV
cjfa-56742	205	3	constitutes	constitute	VERB
cjfa-56742	205	4	an	an	DET
cjfa-56742	205	5	alternative	alternative	NOUN
cjfa-56742	205	6	for	for	ADP
cjfa-56742	205	7	the	the	DET
cjfa-56742	205	8	abandonment	abandonment	NOUN
cjfa-56742	205	9	option	option	NOUN
cjfa-56742	205	10	.	.	PUNCT
cjfa-56742	206	1	the	the	DET
cjfa-56742	206	2	timing	timing	NOUN
cjfa-56742	206	3	option	option	NOUN
cjfa-56742	206	4	following	follow	VERB
cjfa-56742	206	5	the	the	DET
cjfa-56742	206	6	acquisition	acquisition	NOUN
cjfa-56742	206	7	presents	present	VERB
cjfa-56742	206	8	15.59	15.59	NUM
cjfa-56742	206	9	%	%	NOUN
cjfa-56742	206	10	of	of	ADP
cjfa-56742	206	11	the	the	DET
cjfa-56742	206	12	citations	citation	NOUN
cjfa-56742	206	13	.	.	PUNCT
cjfa-56742	207	1	it	it	PRON
cjfa-56742	207	2	corresponds	correspond	VERB
cjfa-56742	207	3	to	to	ADP
cjfa-56742	207	4	flexibility	flexibility	NOUN
cjfa-56742	207	5	option	option	NOUN
cjfa-56742	207	6	.	.	PUNCT
cjfa-56742	208	1	the	the	DET
cjfa-56742	208	2	acquisition	acquisition	NOUN
cjfa-56742	208	3	audits	audits	NOUN
cjfa-56742	208	4	costs	cost	NOUN
cjfa-56742	208	5	,	,	PUNCT
cjfa-56742	208	6	thus	thus	ADV
cjfa-56742	208	7	constitutes	constitute	VERB
cjfa-56742	208	8	the	the	DET
cjfa-56742	208	9	exercise	exercise	NOUN
cjfa-56742	208	10	price	price	NOUN
cjfa-56742	208	11	of	of	ADP
cjfa-56742	208	12	the	the	DET
cjfa-56742	208	13	timing	timing	NOUN
cjfa-56742	208	14	option	option	NOUN
cjfa-56742	208	15	.	.	PUNCT
cjfa-56742	209	1	the	the	DET
cjfa-56742	209	2	acquisition	acquisition	NOUN
cjfa-56742	209	3	price	price	NOUN
cjfa-56742	209	4	revision	revision	NOUN
cjfa-56742	209	5	option	option	NOUN
cjfa-56742	209	6	grants	grant	VERB
cjfa-56742	209	7	the	the	DET
cjfa-56742	209	8	right	right	NOUN
cjfa-56742	209	9	for	for	ADP
cjfa-56742	209	10	the	the	DET
cjfa-56742	209	11	acquirer	acquirer	NOUN
cjfa-56742	209	12	,	,	PUNCT
cjfa-56742	209	13	and	and	CCONJ
cjfa-56742	209	14	not	not	PART
cjfa-56742	209	15	the	the	DET
cjfa-56742	209	16	obligation	obligation	NOUN
cjfa-56742	209	17	,	,	PUNCT
cjfa-56742	209	18	to	to	PART
cjfa-56742	209	19	review	review	VERB
cjfa-56742	209	20	the	the	DET
cjfa-56742	209	21	transaction	transaction	NOUN
cjfa-56742	209	22	price	price	NOUN
cjfa-56742	209	23	(	(	PUNCT
cjfa-56742	209	24	or	or	CCONJ
cjfa-56742	209	25	parity	parity	NOUN
cjfa-56742	209	26	of	of	ADP
cjfa-56742	209	27	exchange	exchange	NOUN
cjfa-56742	209	28	price	price	NOUN
cjfa-56742	209	29	)	)	PUNCT
cjfa-56742	209	30	if	if	SCONJ
cjfa-56742	209	31	the	the	DET
cjfa-56742	209	32	acquisition	acquisition	NOUN
cjfa-56742	209	33	audits	audit	NOUN
cjfa-56742	209	34	provide	provide	VERB
cjfa-56742	209	35	an	an	DET
cjfa-56742	209	36	adverse	adverse	ADJ
cjfa-56742	209	37	information	information	NOUN
cjfa-56742	209	38	relative	relative	ADJ
cjfa-56742	209	39	to	to	ADP
cjfa-56742	209	40	profitability	profitability	NOUN
cjfa-56742	209	41	forecast	forecast	NOUN
cjfa-56742	209	42	(	(	PUNCT
cjfa-56742	209	43	10.9	10.9	NUM
cjfa-56742	209	44	%	%	NOUN
cjfa-56742	209	45	of	of	ADP
cjfa-56742	209	46	the	the	DET
cjfa-56742	209	47	citations	citation	NOUN
cjfa-56742	209	48	)	)	PUNCT
cjfa-56742	209	49	,	,	PUNCT
cjfa-56742	209	50	to	to	ADP
cjfa-56742	209	51	the	the	DET
cjfa-56742	209	52	content	content	NOUN
cjfa-56742	209	53	of	of	ADP
cjfa-56742	209	54	the	the	DET
cjfa-56742	209	55	letter	letter	NOUN
cjfa-56742	209	56	of	of	ADP
cjfa-56742	209	57	intent	intent	NOUN
cjfa-56742	209	58	for	for	ADP
cjfa-56742	209	59	acquisition	acquisition	NOUN
cjfa-56742	209	60	(	(	PUNCT
cjfa-56742	209	61	7.79	7.79	NUM
cjfa-56742	209	62	%	%	NOUN
cjfa-56742	209	63	of	of	ADP
cjfa-56742	209	64	the	the	DET
cjfa-56742	209	65	citations	citation	NOUN
cjfa-56742	209	66	)	)	PUNCT
cjfa-56742	209	67	and	and	CCONJ
cjfa-56742	209	68	to	to	ADP
cjfa-56742	209	69	the	the	DET
cjfa-56742	209	70	growth	growth	NOUN
cjfa-56742	209	71	options	option	NOUN
cjfa-56742	209	72	(	(	PUNCT
cjfa-56742	209	73	3.69	3.69	NUM
cjfa-56742	209	74	%	%	NOUN
cjfa-56742	209	75	of	of	ADP
cjfa-56742	209	76	the	the	DET
cjfa-56742	209	77	citations	citation	NOUN
cjfa-56742	209	78	)	)	PUNCT
cjfa-56742	209	79	.	.	PUNCT
cjfa-56742	210	1	these	these	DET
cjfa-56742	210	2	options	option	NOUN
cjfa-56742	210	3	value	value	VERB
cjfa-56742	210	4	the	the	DET
cjfa-56742	210	5	acquirer	acquirer	NOUN
cjfa-56742	210	6	’s	’s	PART
cjfa-56742	210	7	ability	ability	NOUN
cjfa-56742	210	8	to	to	PART
cjfa-56742	210	9	adapt	adapt	VERB
cjfa-56742	210	10	his	his	PRON
cjfa-56742	210	11	original	original	ADJ
cjfa-56742	210	12	estimate	estimate	NOUN
cjfa-56742	210	13	of	of	ADP
cjfa-56742	210	14	the	the	DET
cjfa-56742	210	15	acquisition	acquisition	NOUN
cjfa-56742	210	16	price	price	NOUN
cjfa-56742	210	17	,	,	PUNCT
cjfa-56742	210	18	his	his	PRON
cjfa-56742	210	19	payment	payment	NOUN
cjfa-56742	210	20	terms	term	NOUN
cjfa-56742	210	21	,	,	PUNCT
cjfa-56742	210	22	and	and	CCONJ
cjfa-56742	210	23	the	the	DET
cjfa-56742	210	24	sources	source	NOUN
cjfa-56742	210	25	of	of	ADP
cjfa-56742	210	26	profit	profit	NOUN
cjfa-56742	210	27	according	accord	VERB
cjfa-56742	210	28	to	to	ADP
cjfa-56742	210	29	the	the	DET
cjfa-56742	210	30	quality	quality	NOUN
cjfa-56742	210	31	of	of	ADP
cjfa-56742	210	32	information	information	NOUN
cjfa-56742	210	33	collected	collect	VERB
cjfa-56742	210	34	during	during	ADP
cjfa-56742	210	35	the	the	DET
cjfa-56742	210	36	acquisition	acquisition	NOUN
cjfa-56742	210	37	audits	audits	NOUN
cjfa-56742	210	38	.	.	PUNCT
cjfa-56742	211	1	this	this	DET
cjfa-56742	211	2	article	article	NOUN
cjfa-56742	211	3	pursues	pursue	VERB
cjfa-56742	211	4	three	three	NUM
cjfa-56742	211	5	major	major	ADJ
cjfa-56742	211	6	objectives	objective	NOUN
cjfa-56742	211	7	.	.	PUNCT
cjfa-56742	212	1	first	first	ADV
cjfa-56742	212	2	,	,	PUNCT
cjfa-56742	212	3	we	we	PRON
cjfa-56742	212	4	have	have	AUX
cjfa-56742	212	5	outlined	outline	VERB
cjfa-56742	212	6	the	the	DET
cjfa-56742	212	7	main	main	ADJ
cjfa-56742	212	8	theoretical	theoretical	ADJ
cjfa-56742	212	9	works	work	NOUN
cjfa-56742	212	10	of	of	ADP
cjfa-56742	212	11	the	the	DET
cjfa-56742	212	12	m&a	m&a	PROPN
cjfa-56742	212	13	project	project	NOUN
cjfa-56742	212	14	approached	approach	VERB
cjfa-56742	212	15	by	by	ADP
cjfa-56742	212	16	the	the	DET
cjfa-56742	212	17	real	real	ADJ
cjfa-56742	212	18	option	option	NOUN
cjfa-56742	212	19	method	method	NOUN
cjfa-56742	212	20	.	.	PUNCT
cjfa-56742	213	1	traditional	traditional	ADJ
cjfa-56742	213	2	discounted	discount	VERB
cjfa-56742	213	3	cash	cash	NOUN
cjfa-56742	213	4	flow	flow	NOUN
cjfa-56742	213	5	techniques	technique	NOUN
cjfa-56742	213	6	fail	fail	VERB
cjfa-56742	213	7	to	to	PART
cjfa-56742	213	8	account	account	VERB
cjfa-56742	213	9	for	for	ADP
cjfa-56742	213	10	management	management	NOUN
cjfa-56742	213	11	’s	’s	PART
cjfa-56742	213	12	ability	ability	NOUN
cjfa-56742	213	13	to	to	PART
cjfa-56742	213	14	react	react	VERB
cjfa-56742	213	15	to	to	ADP
cjfa-56742	213	16	new	new	ADJ
cjfa-56742	213	17	information	information	NOUN
cjfa-56742	213	18	and	and	CCONJ
cjfa-56742	213	19	make	make	VERB
cjfa-56742	213	20	decisions	decision	NOUN
cjfa-56742	213	21	that	that	PRON
cjfa-56742	213	22	affect	affect	VERB
cjfa-56742	213	23	the	the	DET
cjfa-56742	213	24	outcome	outcome	NOUN
cjfa-56742	213	25	of	of	ADP
cjfa-56742	213	26	a	a	DET
cjfa-56742	213	27	project	project	NOUN
cjfa-56742	213	28	.	.	PUNCT
cjfa-56742	214	1	however	however	ADV
cjfa-56742	214	2	,	,	PUNCT
cjfa-56742	214	3	real	real	ADJ
cjfa-56742	214	4	options	option	NOUN
cjfa-56742	214	5	can	can	AUX
cjfa-56742	214	6	be	be	AUX
cjfa-56742	214	7	costly	costly	ADJ
cjfa-56742	214	8	to	to	PART
cjfa-56742	214	9	obtain	obtain	VERB
cjfa-56742	214	10	,	,	PUNCT
cjfa-56742	214	11	complex	complex	ADJ
cjfa-56742	214	12	to	to	ADP
cjfa-56742	214	13	value	value	NOUN
cjfa-56742	214	14	,	,	PUNCT
cjfa-56742	214	15	and	and	CCONJ
cjfa-56742	214	16	dependent	dependent	ADJ
cjfa-56742	214	17	on	on	ADP
cjfa-56742	214	18	highly	highly	ADV
cjfa-56742	214	19	problematic	problematic	ADJ
cjfa-56742	214	20	assumptions	assumption	NOUN
cjfa-56742	214	21	.	.	PUNCT
cjfa-56742	215	1	real	real	ADJ
cjfa-56742	215	2	options	option	NOUN
cjfa-56742	215	3	should	should	AUX
cjfa-56742	215	4	not	not	PART
cjfa-56742	215	5	be	be	AUX
cjfa-56742	215	6	considered	consider	VERB
cjfa-56742	215	7	unless	unless	SCONJ
cjfa-56742	215	8	they	they	PRON
cjfa-56742	215	9	are	be	AUX
cjfa-56742	215	10	clearly	clearly	ADV
cjfa-56742	215	11	identifiable	identifiable	ADJ
cjfa-56742	215	12	,	,	PUNCT
cjfa-56742	215	13	management	management	NOUN
cjfa-56742	215	14	has	have	VERB
cjfa-56742	215	15	the	the	DET
cjfa-56742	215	16	time	time	NOUN
cjfa-56742	215	17	and	and	CCONJ
cjfa-56742	215	18	resources	resource	NOUN
cjfa-56742	215	19	to	to	PART
cjfa-56742	215	20	exploit	exploit	VERB
cjfa-56742	215	21	them	they	PRON
cjfa-56742	215	22	,	,	PUNCT
cjfa-56742	215	23	and	and	CCONJ
cjfa-56742	215	24	they	they	PRON
cjfa-56742	215	25	would	would	AUX
cjfa-56742	215	26	add	add	VERB
cjfa-56742	215	27	significantly	significantly	ADV
cjfa-56742	215	28	to	to	ADP
cjfa-56742	215	29	the	the	DET
cjfa-56742	215	30	value	value	NOUN
cjfa-56742	215	31	of	of	ADP
cjfa-56742	215	32	the	the	DET
cjfa-56742	215	33	underlying	underlie	VERB
cjfa-56742	215	34	investment	investment	NOUN
cjfa-56742	215	35	decision	decision	NOUN
cjfa-56742	215	36	.	.	PUNCT
cjfa-56742	216	1	but	but	CCONJ
cjfa-56742	216	2	no	no	DET
cjfa-56742	216	3	article	article	NOUN
cjfa-56742	216	4	seeks	seek	VERB
cjfa-56742	216	5	to	to	PART
cjfa-56742	216	6	go	go	VERB
cjfa-56742	216	7	beyond	beyond	ADP
cjfa-56742	216	8	principal	principal	ADJ
cjfa-56742	216	9	categories	category	NOUN
cjfa-56742	216	10	of	of	ADP
cjfa-56742	216	11	options	option	NOUN
cjfa-56742	216	12	that	that	PRON
cjfa-56742	216	13	are	be	AUX
cjfa-56742	216	14	addressed	address	VERB
cjfa-56742	216	15	in	in	ADP
cjfa-56742	216	16	a	a	DET
cjfa-56742	216	17	recurring	recur	VERB
cjfa-56742	216	18	manner	manner	NOUN
cjfa-56742	216	19	in	in	ADP
cjfa-56742	216	20	literature	literature	NOUN
cjfa-56742	216	21	(	(	PUNCT
cjfa-56742	216	22	such	such	ADJ
cjfa-56742	216	23	as	as	ADP
cjfa-56742	216	24	growth	growth	NOUN
cjfa-56742	216	25	options	option	NOUN
cjfa-56742	216	26	,	,	PUNCT
cjfa-56742	216	27	dropout	dropout	NOUN
cjfa-56742	216	28	options	option	NOUN
cjfa-56742	216	29	,	,	PUNCT
cjfa-56742	216	30	and	and	CCONJ
cjfa-56742	216	31	timing	timing	NOUN
cjfa-56742	216	32	options	option	NOUN
cjfa-56742	216	33	)	)	PUNCT
cjfa-56742	216	34	.	.	PUNCT
cjfa-56742	217	1	our	our	PRON
cjfa-56742	217	2	article	article	NOUN
cjfa-56742	217	3	also	also	ADV
cjfa-56742	217	4	allows	allow	VERB
cjfa-56742	217	5	us	we	PRON
cjfa-56742	217	6	to	to	PART
cjfa-56742	217	7	complete	complete	VERB
cjfa-56742	217	8	this	this	DET
cjfa-56742	217	9	part	part	NOUN
cjfa-56742	217	10	of	of	ADP
cjfa-56742	217	11	financial	financial	ADJ
cjfa-56742	217	12	literature	literature	NOUN
cjfa-56742	217	13	,	,	PUNCT
cjfa-56742	217	14	by	by	ADP
cjfa-56742	217	15	exploring	explore	VERB
cjfa-56742	217	16	new	new	ADJ
cjfa-56742	217	17	options	option	NOUN
cjfa-56742	217	18	categories	category	NOUN
cjfa-56742	217	19	.	.	PUNCT
cjfa-56742	218	1	ines	ines	PROPN
cjfa-56742	218	2	ben	ben	PROPN
cjfa-56742	218	3	flah6060	flah6060	PROPN
cjfa-56742	218	4	to	to	PART
cjfa-56742	218	5	do	do	VERB
cjfa-56742	218	6	so	so	ADV
cjfa-56742	218	7	,	,	PUNCT
cjfa-56742	218	8	our	our	PRON
cjfa-56742	218	9	second	second	ADJ
cjfa-56742	218	10	objective	objective	NOUN
cjfa-56742	218	11	was	be	AUX
cjfa-56742	218	12	to	to	PART
cjfa-56742	218	13	conduct	conduct	VERB
cjfa-56742	218	14	an	an	DET
cjfa-56742	218	15	exploratory	exploratory	ADJ
cjfa-56742	218	16	study	study	NOUN
cjfa-56742	218	17	based	base	VERB
cjfa-56742	218	18	on	on	ADP
cjfa-56742	218	19	the	the	DET
cjfa-56742	218	20	discourse	discourse	NOUN
cjfa-56742	218	21	analysis	analysis	NOUN
cjfa-56742	218	22	of	of	ADP
cjfa-56742	218	23	m&a	m&a	PROPN
cjfa-56742	218	24	french	french	ADJ
cjfa-56742	218	25	experts	expert	NOUN
cjfa-56742	218	26	,	,	PUNCT
cjfa-56742	218	27	no	no	DET
cjfa-56742	218	28	other	other	ADJ
cjfa-56742	218	29	research	research	NOUN
cjfa-56742	218	30	showed	show	VERB
cjfa-56742	218	31	interest	interest	NOUN
cjfa-56742	218	32	in	in	ADP
cjfa-56742	218	33	identifying	identify	VERB
cjfa-56742	218	34	the	the	DET
cjfa-56742	218	35	real	real	ADJ
cjfa-56742	218	36	options	option	NOUN
cjfa-56742	218	37	emerging	emerge	VERB
cjfa-56742	218	38	from	from	ADP
cjfa-56742	218	39	m&a	m&a	PROPN
cjfa-56742	218	40	projects	project	NOUN
cjfa-56742	218	41	,	,	PUNCT
cjfa-56742	218	42	directly	directly	ADV
cjfa-56742	218	43	from	from	ADP
cjfa-56742	218	44	experts	expert	NOUN
cjfa-56742	218	45	’	'	PUNCT
cjfa-56742	218	46	comments	comment	NOUN
cjfa-56742	218	47	.	.	PUNCT
cjfa-56742	219	1	the	the	DET
cjfa-56742	219	2	options	option	NOUN
cjfa-56742	219	3	identification	identification	NOUN
cjfa-56742	219	4	helped	help	VERB
cjfa-56742	219	5	us	we	PRON
cjfa-56742	219	6	highlight	highlight	VERB
cjfa-56742	219	7	the	the	DET
cjfa-56742	219	8	qualitative	qualitative	ADJ
cjfa-56742	219	9	role	role	NOUN
cjfa-56742	219	10	of	of	ADP
cjfa-56742	219	11	real	real	ADJ
cjfa-56742	219	12	options	option	NOUN
cjfa-56742	219	13	in	in	ADP
cjfa-56742	219	14	improving	improve	VERB
cjfa-56742	219	15	the	the	DET
cjfa-56742	219	16	m&a	m&a	PROPN
cjfa-56742	219	17	management	management	NOUN
cjfa-56742	219	18	.	.	PUNCT
cjfa-56742	220	1	we	we	PRON
cjfa-56742	220	2	achieve	achieve	VERB
cjfa-56742	220	3	our	our	PRON
cjfa-56742	220	4	third	third	ADJ
cjfa-56742	220	5	objective	objective	NOUN
cjfa-56742	220	6	by	by	ADP
cjfa-56742	220	7	proposing	propose	VERB
cjfa-56742	220	8	a	a	DET
cjfa-56742	220	9	new	new	ADJ
cjfa-56742	220	10	reading	reading	NOUN
cjfa-56742	220	11	of	of	ADP
cjfa-56742	220	12	the	the	DET
cjfa-56742	220	13	m&a	m&a	PROPN
cjfa-56742	220	14	perclosing	perclosing	NOUN
cjfa-56742	220	15	process	process	NOUN
cjfa-56742	220	16	through	through	ADP
cjfa-56742	220	17	the	the	DET
cjfa-56742	220	18	prism	prism	NOUN
cjfa-56742	220	19	of	of	ADP
cjfa-56742	220	20	real	real	ADJ
cjfa-56742	220	21	options	option	NOUN
cjfa-56742	220	22	.	.	PUNCT
cjfa-56742	221	1	indeed	indeed	ADV
cjfa-56742	221	2	,	,	PUNCT
cjfa-56742	221	3	the	the	DET
cjfa-56742	221	4	closing	closing	NOUN
cjfa-56742	221	5	phase	phase	NOUN
cjfa-56742	221	6	,	,	PUNCT
cjfa-56742	221	7	which	which	PRON
cjfa-56742	221	8	corresponds	correspond	VERB
cjfa-56742	221	9	to	to	ADP
cjfa-56742	221	10	the	the	DET
cjfa-56742	221	11	payment	payment	NOUN
cjfa-56742	221	12	of	of	ADP
cjfa-56742	221	13	the	the	DET
cjfa-56742	221	14	transaction	transaction	NOUN
cjfa-56742	221	15	price	price	NOUN
cjfa-56742	221	16	,	,	PUNCT
cjfa-56742	221	17	is	be	AUX
cjfa-56742	221	18	preceded	precede	VERB
cjfa-56742	221	19	by	by	ADP
cjfa-56742	221	20	several	several	ADJ
cjfa-56742	221	21	stages	stage	NOUN
cjfa-56742	221	22	in	in	ADP
cjfa-56742	221	23	which	which	PRON
cjfa-56742	221	24	the	the	DET
cjfa-56742	221	25	acquirer	acquirer	NOUN
cjfa-56742	221	26	does	do	VERB
cjfa-56742	221	27	a	a	DET
cjfa-56742	221	28	great	great	ADJ
cjfa-56742	221	29	deal	deal	NOUN
cjfa-56742	221	30	of	of	ADP
cjfa-56742	221	31	work	work	NOUN
cjfa-56742	221	32	in	in	ADP
cjfa-56742	221	33	terms	term	NOUN
cjfa-56742	221	34	of	of	ADP
cjfa-56742	221	35	valuation	valuation	NOUN
cjfa-56742	221	36	,	,	PUNCT
cjfa-56742	221	37	re	re	NOUN
cjfa-56742	221	38	-	-	NOUN
cjfa-56742	221	39	evaluation	evaluation	NOUN
cjfa-56742	221	40	of	of	ADP
cjfa-56742	221	41	the	the	DET
cjfa-56742	221	42	target	target	NOUN
cjfa-56742	221	43	and	and	CCONJ
cjfa-56742	221	44	choice	choice	NOUN
cjfa-56742	221	45	of	of	ADP
cjfa-56742	221	46	the	the	DET
cjfa-56742	221	47	right	right	ADJ
cjfa-56742	221	48	timing	timing	NOUN
cjfa-56742	221	49	for	for	ADP
cjfa-56742	221	50	completion	completion	NOUN
cjfa-56742	221	51	of	of	ADP
cjfa-56742	221	52	the	the	DET
cjfa-56742	221	53	transaction	transaction	NOUN
cjfa-56742	221	54	.	.	PUNCT
cjfa-56742	222	1	we	we	PRON
cjfa-56742	222	2	believe	believe	VERB
cjfa-56742	222	3	that	that	SCONJ
cjfa-56742	222	4	these	these	DET
cjfa-56742	222	5	phases	phase	NOUN
cjfa-56742	222	6	can	can	AUX
cjfa-56742	222	7	be	be	AUX
cjfa-56742	222	8	managed	manage	VERB
cjfa-56742	222	9	using	use	VERB
cjfa-56742	222	10	the	the	DET
cjfa-56742	222	11	real	real	ADJ
cjfa-56742	222	12	options	option	NOUN
cjfa-56742	222	13	method	method	NOUN
cjfa-56742	222	14	,	,	PUNCT
cjfa-56742	222	15	which	which	PRON
cjfa-56742	222	16	values	value	VERB
cjfa-56742	222	17	the	the	DET
cjfa-56742	222	18	managerial	managerial	ADJ
cjfa-56742	222	19	flexibility	flexibility	NOUN
cjfa-56742	222	20	offered	offer	VERB
cjfa-56742	222	21	to	to	ADP
cjfa-56742	222	22	the	the	DET
cjfa-56742	222	23	buyer	buyer	NOUN
cjfa-56742	222	24	at	at	ADP
cjfa-56742	222	25	each	each	DET
cjfa-56742	222	26	phase	phase	NOUN
cjfa-56742	222	27	of	of	ADP
cjfa-56742	222	28	the	the	DET
cjfa-56742	222	29	project	project	NOUN
cjfa-56742	222	30	.	.	PUNCT
cjfa-56742	223	1	to	to	ADP
cjfa-56742	223	2	the	the	DET
cjfa-56742	223	3	best	good	ADJ
cjfa-56742	223	4	of	of	ADP
cjfa-56742	223	5	our	our	PRON
cjfa-56742	223	6	knowledge	knowledge	NOUN
cjfa-56742	223	7	,	,	PUNCT
cjfa-56742	223	8	no	no	DET
cjfa-56742	223	9	previous	previous	ADJ
cjfa-56742	223	10	study	study	NOUN
cjfa-56742	223	11	has	have	AUX
cjfa-56742	223	12	looked	look	VERB
cjfa-56742	223	13	at	at	ADP
cjfa-56742	223	14	the	the	DET
cjfa-56742	223	15	decomposition	decomposition	NOUN
cjfa-56742	223	16	of	of	ADP
cjfa-56742	223	17	the	the	DET
cjfa-56742	223	18	pre	pre	ADJ
cjfa-56742	223	19	-	-	ADJ
cjfa-56742	223	20	closing	closing	ADJ
cjfa-56742	223	21	process	process	NOUN
cjfa-56742	223	22	of	of	ADP
cjfa-56742	223	23	an	an	DET
cjfa-56742	223	24	m&a	m&a	PROPN
cjfa-56742	223	25	project	project	NOUN
cjfa-56742	223	26	into	into	ADP
cjfa-56742	223	27	a	a	DET
cjfa-56742	223	28	chain	chain	NOUN
cjfa-56742	223	29	of	of	ADP
cjfa-56742	223	30	real	real	ADJ
cjfa-56742	223	31	options	option	NOUN
cjfa-56742	223	32	.	.	PUNCT
cjfa-56742	224	1	until	until	ADP
cjfa-56742	224	2	now	now	ADV
cjfa-56742	224	3	,	,	PUNCT
cjfa-56742	224	4	researches	research	NOUN
cjfa-56742	224	5	have	have	AUX
cjfa-56742	224	6	been	be	AUX
cjfa-56742	224	7	confined	confine	VERB
cjfa-56742	224	8	to	to	ADP
cjfa-56742	224	9	identifying	identify	VERB
cjfa-56742	224	10	and	and	CCONJ
cjfa-56742	224	11	valuing	value	VERB
cjfa-56742	224	12	the	the	DET
cjfa-56742	224	13	real	real	ADJ
cjfa-56742	224	14	options	option	NOUN
cjfa-56742	224	15	present	present	ADJ
cjfa-56742	224	16	in	in	ADP
cjfa-56742	224	17	an	an	DET
cjfa-56742	224	18	m&a	m&a	PROPN
cjfa-56742	224	19	project	project	NOUN
cjfa-56742	224	20	beyond	beyond	ADP
cjfa-56742	224	21	its	its	PRON
cjfa-56742	224	22	implementation	implementation	NOUN
cjfa-56742	224	23	.	.	PUNCT
cjfa-56742	225	1	the	the	DET
cjfa-56742	225	2	idea	idea	NOUN
cjfa-56742	225	3	of	of	ADP
cjfa-56742	225	4	conceiving	conceive	VERB
cjfa-56742	225	5	each	each	DET
cjfa-56742	225	6	stage	stage	NOUN
cjfa-56742	225	7	of	of	ADP
cjfa-56742	225	8	the	the	DET
cjfa-56742	225	9	process	process	NOUN
cjfa-56742	225	10	leading	lead	VERB
cjfa-56742	225	11	up	up	ADP
cjfa-56742	225	12	to	to	ADP
cjfa-56742	225	13	closing	close	VERB
cjfa-56742	225	14	as	as	ADP
cjfa-56742	225	15	a	a	DET
cjfa-56742	225	16	portfolio	portfolio	NOUN
cjfa-56742	225	17	of	of	ADP
cjfa-56742	225	18	real	real	ADJ
cjfa-56742	225	19	options	option	NOUN
cjfa-56742	225	20	held	hold	VERB
cjfa-56742	225	21	on	on	ADP
cjfa-56742	225	22	other	other	ADJ
cjfa-56742	225	23	option	option	NOUN
cjfa-56742	225	24	portfolios	portfolio	NOUN
cjfa-56742	225	25	is	be	AUX
cjfa-56742	225	26	a	a	DET
cjfa-56742	225	27	first	first	ADJ
cjfa-56742	225	28	in	in	ADP
cjfa-56742	225	29	the	the	DET
cjfa-56742	225	30	world	world	NOUN
cjfa-56742	225	31	of	of	ADP
cjfa-56742	225	32	finance	finance	NOUN
cjfa-56742	225	33	.	.	PUNCT
cjfa-56742	226	1	we	we	PRON
cjfa-56742	226	2	thus	thus	ADV
cjfa-56742	226	3	generate	generate	VERB
cjfa-56742	226	4	multi	multi	ADJ
cjfa-56742	226	5	-	-	ADJ
cjfa-56742	226	6	sequential	sequential	ADJ
cjfa-56742	226	7	compound	compound	NOUN
cjfa-56742	226	8	real	real	ADJ
cjfa-56742	226	9	options	option	NOUN
cjfa-56742	226	10	portfolios	portfolio	NOUN
cjfa-56742	226	11	.	.	PUNCT
cjfa-56742	227	1	our	our	PRON
cjfa-56742	227	2	work	work	NOUN
cjfa-56742	227	3	contains	contain	VERB
cjfa-56742	227	4	certain	certain	ADJ
cjfa-56742	227	5	limitations	limitation	NOUN
cjfa-56742	227	6	.	.	PUNCT
cjfa-56742	228	1	the	the	DET
cjfa-56742	228	2	size	size	NOUN
cjfa-56742	228	3	of	of	ADP
cjfa-56742	228	4	our	our	PRON
cjfa-56742	228	5	sample	sample	NOUN
cjfa-56742	228	6	,	,	PUNCT
cjfa-56742	228	7	limited	limit	VERB
cjfa-56742	228	8	to	to	ADP
cjfa-56742	228	9	31	31	NUM
cjfa-56742	228	10	experts	expert	NOUN
cjfa-56742	228	11	,	,	PUNCT
cjfa-56742	228	12	is	be	AUX
cjfa-56742	228	13	open	open	ADJ
cjfa-56742	228	14	to	to	ADP
cjfa-56742	228	15	criticism	criticism	NOUN
cjfa-56742	228	16	.	.	PUNCT
cjfa-56742	229	1	we	we	PRON
cjfa-56742	229	2	can	can	AUX
cjfa-56742	229	3	hope	hope	VERB
cjfa-56742	229	4	,	,	PUNCT
cjfa-56742	229	5	in	in	ADP
cjfa-56742	229	6	future	future	ADJ
cjfa-56742	229	7	research	research	NOUN
cjfa-56742	229	8	,	,	PUNCT
cjfa-56742	229	9	to	to	PART
cjfa-56742	229	10	enlarge	enlarge	VERB
cjfa-56742	229	11	the	the	DET
cjfa-56742	229	12	study	study	NOUN
cjfa-56742	229	13	sample	sample	NOUN
cjfa-56742	229	14	.	.	PUNCT
cjfa-56742	230	1	the	the	DET
cjfa-56742	230	2	results	result	NOUN
cjfa-56742	230	3	obtained	obtain	VERB
cjfa-56742	230	4	could	could	AUX
cjfa-56742	230	5	lead	lead	VERB
cjfa-56742	230	6	to	to	ADP
cjfa-56742	230	7	the	the	DET
cjfa-56742	230	8	emergence	emergence	NOUN
cjfa-56742	230	9	of	of	ADP
cjfa-56742	230	10	new	new	ADJ
cjfa-56742	230	11	categories	category	NOUN
cjfa-56742	230	12	of	of	ADP
cjfa-56742	230	13	real	real	ADJ
cjfa-56742	230	14	options	option	NOUN
cjfa-56742	230	15	.	.	PUNCT
cjfa-56742	231	1	in	in	ADP
cjfa-56742	231	2	further	further	ADJ
cjfa-56742	231	3	research	research	NOUN
cjfa-56742	231	4	,	,	PUNCT
cjfa-56742	231	5	we	we	PRON
cjfa-56742	231	6	can	can	AUX
cjfa-56742	231	7	empirically	empirically	ADV
cjfa-56742	231	8	validate	validate	VERB
cjfa-56742	231	9	the	the	DET
cjfa-56742	231	10	relevance	relevance	NOUN
cjfa-56742	231	11	of	of	ADP
cjfa-56742	231	12	the	the	DET
cjfa-56742	231	13	options	option	NOUN
cjfa-56742	231	14	identified	identify	VERB
cjfa-56742	231	15	by	by	ADP
cjfa-56742	231	16	valuing	value	VERB
cjfa-56742	231	17	them	they	PRON
cjfa-56742	231	18	using	use	VERB
cjfa-56742	231	19	models	model	NOUN
cjfa-56742	231	20	adapted	adapt	VERB
cjfa-56742	231	21	to	to	ADP
cjfa-56742	231	22	the	the	DET
cjfa-56742	231	23	complex	complex	ADJ
cjfa-56742	231	24	options	option	NOUN
cjfa-56742	231	25	.	.	PUNCT
cjfa-56742	232	1	these	these	PRON
cjfa-56742	232	2	are	be	AUX
cjfa-56742	232	3	not	not	PART
cjfa-56742	232	4	simple	simple	ADJ
cjfa-56742	232	5	options	option	NOUN
cjfa-56742	232	6	,	,	PUNCT
cjfa-56742	232	7	but	but	CCONJ
cjfa-56742	232	8	rather	rather	ADV
cjfa-56742	232	9	portfolios	portfolio	NOUN
cjfa-56742	232	10	of	of	ADP
cjfa-56742	232	11	compound	compound	ADJ
cjfa-56742	232	12	multi	multi	ADJ
cjfa-56742	232	13	-	-	ADJ
cjfa-56742	232	14	sequence	sequence	NOUN
cjfa-56742	232	15	options	option	NOUN
cjfa-56742	232	16	.	.	PUNCT
cjfa-56742	233	1	setting	set	VERB
cjfa-56742	233	2	the	the	DET
cjfa-56742	233	3	parameters	parameter	NOUN
cjfa-56742	233	4	of	of	ADP
cjfa-56742	233	5	these	these	DET
cjfa-56742	233	6	options	option	NOUN
cjfa-56742	233	7	requires	require	VERB
cjfa-56742	233	8	gathering	gather	VERB
cjfa-56742	233	9	information	information	NOUN
cjfa-56742	233	10	from	from	ADP
cjfa-56742	233	11	the	the	DET
cjfa-56742	233	12	acquirer	acquirer	NOUN
cjfa-56742	233	13	’s	’s	PART
cjfa-56742	233	14	and	and	CCONJ
cjfa-56742	233	15	target	target	VERB
cjfa-56742	233	16	’s	’s	PART
cjfa-56742	233	17	teams	team	NOUN
cjfa-56742	233	18	.	.	PUNCT
cjfa-56742	234	1	this	this	DET
cjfa-56742	234	2	information	information	NOUN
cjfa-56742	234	3	is	be	AUX
cjfa-56742	234	4	often	often	ADV
cjfa-56742	234	5	strictly	strictly	ADV
cjfa-56742	234	6	confidential	confidential	ADJ
cjfa-56742	234	7	,	,	PUNCT
cjfa-56742	234	8	especially	especially	ADV
cjfa-56742	234	9	before	before	SCONJ
cjfa-56742	234	10	the	the	DET
cjfa-56742	234	11	deal	deal	NOUN
cjfa-56742	234	12	is	be	AUX
cjfa-56742	234	13	announced	announce	VERB
cjfa-56742	234	14	and	and	CCONJ
cjfa-56742	234	15	closed	closed	ADJ
cjfa-56742	234	16	.	.	PUNCT
cjfa-56742	234	17	 	 	SPACE
cjfa-56742	235	1	references	reference	NOUN
cjfa-56742	235	2	 	 	SPACE
cjfa-56742	235	3	references	reference	NOUN
cjfa-56742	235	4	agliardi	agliardi	PROPN
cjfa-56742	235	5	,	,	PUNCT
cjfa-56742	235	6	e.	e.	PROPN
cjfa-56742	235	7	,	,	PUNCT
cjfa-56742	235	8	zadeh	zadeh	PROPN
cjfa-56742	235	9	,	,	PUNCT
cjfa-56742	235	10	a.a	a.a	PROPN
cjfa-56742	235	11	.	.	PROPN
cjfa-56742	235	12	,	,	PUNCT
cjfa-56742	235	13	&	&	CCONJ
cjfa-56742	235	14	koussis	koussis	NOUN
cjfa-56742	235	15	,	,	PUNCT
cjfa-56742	235	16	n.	n.	PROPN
cjfa-56742	235	17	(	(	PUNCT
cjfa-56742	235	18	2016	2016	NUM
cjfa-56742	235	19	)	)	PUNCT
cjfa-56742	235	20	.	.	PUNCT
cjfa-56742	236	1	leverage	leverage	NOUN
cjfa-56742	236	2	changes	change	NOUN
cjfa-56742	236	3	and	and	CCONJ
cjfa-56742	236	4	growth	growth	NOUN
cjfa-56742	236	5	options	option	NOUN
cjfa-56742	236	6	in	in	ADP
cjfa-56742	236	7	mergers	merger	NOUN
cjfa-56742	236	8	and	and	CCONJ
cjfa-56742	236	9	acquisitions	acquisition	NOUN
cjfa-56742	236	10	.	.	PUNCT
cjfa-56742	237	1	journal	journal	NOUN
cjfa-56742	237	2	of	of	ADP
cjfa-56742	237	3	empirical	empirical	ADJ
cjfa-56742	237	4	finance	finance	NOUN
cjfa-56742	237	5	,	,	PUNCT
cjfa-56742	237	6	37	37	NUM
cjfa-56742	237	7	,	,	PUNCT
cjfa-56742	237	8	37	37	NUM
cjfa-56742	237	9	-	-	SYM
cjfa-56742	237	10	58	58	NUM
cjfa-56742	237	11	.	.	PUNCT
cjfa-56742	238	1	https://doi	https://doi	X
cjfa-56742	238	2	.	.	PUNCT
cjfa-56742	238	3	org/10.1016	org/10.1016	PROPN
cjfa-56742	238	4	/	/	SYM
cjfa-56742	238	5	j.jempfin.2016.02.004	j.jempfin.2016.02.004	PROPN
cjfa-56742	238	6	.	.	PUNCT
cjfa-56742	239	1	allard	allard	NOUN
cjfa-56742	239	2	-	-	PUNCT
cjfa-56742	239	3	poesi	poesi	NOUN
cjfa-56742	239	4	,	,	PUNCT
cjfa-56742	239	5	f.	f.	PROPN
cjfa-56742	239	6	(	(	PUNCT
cjfa-56742	239	7	2003	2003	NUM
cjfa-56742	239	8	)	)	PUNCT
cjfa-56742	239	9	.	.	PUNCT
cjfa-56742	240	1	coding	code	VERB
cjfa-56742	240	2	data	datum	NOUN
cjfa-56742	240	3	.	.	PUNCT
cjfa-56742	241	1	in	in	ADP
cjfa-56742	241	2	y.	y.	PROPN
cjfa-56742	241	3	giordano	giordano	PROPN
cjfa-56742	241	4	(	(	PUNCT
cjfa-56742	241	5	eds	ed	NOUN
cjfa-56742	241	6	.	.	PUNCT
cjfa-56742	241	7	)	)	PUNCT
cjfa-56742	241	8	.	.	PUNCT
cjfa-56742	242	1	conducting	conduct	VERB
cjfa-56742	242	2	a	a	DET
cjfa-56742	242	3	research	research	NOUN
cjfa-56742	242	4	project	project	NOUN
cjfa-56742	242	5	:	:	PUNCT
cjfa-56742	242	6	a	a	DET
cjfa-56742	242	7	qualitative	qualitative	ADJ
cjfa-56742	242	8	perspective	perspective	NOUN
cjfa-56742	242	9	,	,	PUNCT
cjfa-56742	242	10	management	management	NOUN
cjfa-56742	242	11	&	&	CCONJ
cjfa-56742	242	12	society	society	NOUN
cjfa-56742	242	13	,	,	PUNCT
cjfa-56742	242	14	paris	paris	PROPN
cjfa-56742	242	15	.	.	PUNCT
cjfa-56742	243	1	https://doi.org/10.1016/j.jempfin.2016.02.004	https://doi.org/10.1016/j.jempfin.2016.02.004	VERB
cjfa-56742	243	2	https://doi.org/10.1016/j.jempfin.2016.02.004	https://doi.org/10.1016/j.jempfin.2016.02.004	NUM
cjfa-56742	243	3	real	real	ADJ
cjfa-56742	243	4	options	option	NOUN
cjfa-56742	243	5	approach	approach	NOUN
cjfa-56742	243	6	to	to	ADP
cjfa-56742	243	7	the	the	DET
cjfa-56742	243	8	pre	pre	ADJ
cjfa-56742	243	9	-	-	ADJ
cjfa-56742	243	10	closing	closing	ADJ
cjfa-56742	243	11	process	process	NOUN
cjfa-56742	243	12	…	…	PUNCT
cjfa-56742	243	13	6161	6161	NUM
cjfa-56742	243	14	arsic	arsic	NOUN
cjfa-56742	243	15	,	,	PUNCT
cjfa-56742	243	16	v.b	v.b	PROPN
cjfa-56742	243	17	.	.	PROPN
cjfa-56742	243	18	(	(	PUNCT
cjfa-56742	243	19	2013	2013	NUM
cjfa-56742	243	20	)	)	PUNCT
cjfa-56742	243	21	.	.	PUNCT
cjfa-56742	244	1	possibilities	possibility	NOUN
cjfa-56742	244	2	of	of	ADP
cjfa-56742	244	3	real	real	ADJ
cjfa-56742	244	4	options	option	NOUN
cjfa-56742	244	5	applications	application	NOUN
cjfa-56742	244	6	to	to	ADP
cjfa-56742	244	7	mergers	merger	NOUN
cjfa-56742	244	8	and	and	CCONJ
cjfa-56742	244	9	acquisitions	acquisition	NOUN
cjfa-56742	244	10	.	.	PUNCT
cjfa-56742	245	1	metalurgia	metalurgia	PROPN
cjfa-56742	245	2	international	international	ADJ
cjfa-56742	245	3	,	,	PUNCT
cjfa-56742	245	4	18(5	18(5	NUM
cjfa-56742	245	5	)	)	PUNCT
cjfa-56742	245	6	,	,	PUNCT
cjfa-56742	245	7	205	205	NUM
cjfa-56742	245	8	-	-	SYM
cjfa-56742	245	9	209	209	NUM
cjfa-56742	245	10	.	.	PUNCT
cjfa-56742	245	11	barbopoulos	barbopoulos	PROPN
cjfa-56742	245	12	,	,	PUNCT
cjfa-56742	245	13	l.g	l.g	PROPN
cjfa-56742	245	14	.	.	PROPN
cjfa-56742	245	15	,	,	PUNCT
cjfa-56742	245	16	cheng	cheng	PROPN
cjfa-56742	245	17	,	,	PUNCT
cjfa-56742	245	18	l.t.w	l.t.w	PROPN
cjfa-56742	245	19	.	.	PROPN
cjfa-56742	245	20	,	,	PUNCT
cjfa-56742	245	21	cheng	cheng	PROPN
cjfa-56742	245	22	,	,	PUNCT
cjfa-56742	245	23	yi	yi	PROPN
cjfa-56742	245	24	.	.	PROPN
cjfa-56742	245	25	,	,	PUNCT
cjfa-56742	245	26	&	&	CCONJ
cjfa-56742	245	27	marshall	marshall	PROPN
cjfa-56742	245	28	,	,	PUNCT
cjfa-56742	245	29	a.	a.	NOUN
cjfa-56742	245	30	(	(	PUNCT
cjfa-56742	245	31	2019	2019	NUM
cjfa-56742	245	32	)	)	PUNCT
cjfa-56742	245	33	.	.	PUNCT
cjfa-56742	246	1	the	the	DET
cjfa-56742	246	2	role	role	NOUN
cjfa-56742	246	3	of	of	ADP
cjfa-56742	246	4	real	real	ADJ
cjfa-56742	246	5	options	option	NOUN
cjfa-56742	246	6	in	in	ADP
cjfa-56742	246	7	the	the	DET
cjfa-56742	246	8	takeover	takeover	NOUN
cjfa-56742	246	9	premia	premia	NOUN
cjfa-56742	246	10	in	in	ADP
cjfa-56742	246	11	mergers	merger	NOUN
cjfa-56742	246	12	and	and	CCONJ
cjfa-56742	246	13	acquisitions	acquisition	NOUN
cjfa-56742	246	14	.	.	PUNCT
cjfa-56742	247	1	international	international	ADJ
cjfa-56742	247	2	review	review	NOUN
cjfa-56742	247	3	of	of	ADP
cjfa-56742	247	4	economics	economics	PROPN
cjfa-56742	247	5	&	&	CCONJ
cjfa-56742	247	6	finance	finance	PROPN
cjfa-56742	247	7	,	,	PUNCT
cjfa-56742	247	8	61(c	61(c	NUM
cjfa-56742	247	9	)	)	PUNCT
cjfa-56742	247	10	,	,	PUNCT
cjfa-56742	247	11	91	91	NUM
cjfa-56742	247	12	-	-	SYM
cjfa-56742	247	13	107	107	NUM
cjfa-56742	247	14	.	.	PUNCT
cjfa-56742	248	1	https://doi.org/10.1016/j.iref.2019.01.006	https://doi.org/10.1016/j.iref.2019.01.006	PROPN
cjfa-56742	248	2	.	.	PUNCT
cjfa-56742	249	1	barney	barney	PROPN
cjfa-56742	249	2	,	,	PUNCT
cjfa-56742	249	3	j.b	j.b	PROPN
cjfa-56742	249	4	.	.	PROPN
cjfa-56742	249	5	,	,	PUNCT
cjfa-56742	249	6	helfat	helfat	PROPN
cjfa-56742	249	7	,	,	PUNCT
cjfa-56742	249	8	c.e	c.e	PROPN
cjfa-56742	249	9	.	.	PROPN
cjfa-56742	249	10	,	,	PUNCT
cjfa-56742	249	11	kaul	kaul	PROPN
cjfa-56742	249	12	,	,	PUNCT
cjfa-56742	249	13	a.	a.	NOUN
cjfa-56742	249	14	,	,	PUNCT
cjfa-56742	249	15	ketchen	ketchen	NOUN
cjfa-56742	249	16	,	,	PUNCT
cjfa-56742	249	17	jr	jr	PROPN
cjfa-56742	249	18	.	.	PROPN
cjfa-56742	249	19	,	,	PUNCT
cjfa-56742	249	20	david	david	PROPN
cjfa-56742	249	21	,	,	PUNCT
cjfa-56742	249	22	j.	j.	PROPN
cjfa-56742	249	23	,	,	PUNCT
cjfa-56742	249	24	chatain	chatain	VERB
cjfa-56742	249	25	,	,	PUNCT
cjfa-56742	249	26	o.	o.	PROPN
cjfa-56742	249	27	,	,	PUNCT
cjfa-56742	249	28	&	&	CCONJ
cjfa-56742	249	29	singh	singh	PROPN
cjfa-56742	249	30	,	,	PUNCT
cjfa-56742	249	31	h.	h.	PROPN
cjfa-56742	249	32	(	(	PUNCT
cjfa-56742	249	33	2023	2023	NUM
cjfa-56742	249	34	)	)	PUNCT
cjfa-56742	249	35	.	.	PUNCT
cjfa-56742	250	1	renewing	renew	VERB
cjfa-56742	250	2	the	the	DET
cjfa-56742	250	3	resource	resource	NOUN
cjfa-56742	250	4	-	-	PUNCT
cjfa-56742	250	5	based	base	VERB
cjfa-56742	250	6	view	view	NOUN
cjfa-56742	250	7	:	:	PUNCT
cjfa-56742	250	8	new	new	ADJ
cjfa-56742	250	9	contexts	contexts	NOUN
cjfa-56742	250	10	,	,	PUNCT
cjfa-56742	250	11	new	new	ADJ
cjfa-56742	250	12	concepts	concept	NOUN
cjfa-56742	250	13	and	and	CCONJ
cjfa-56742	250	14	new	new	ADJ
cjfa-56742	250	15	methods	method	NOUN
cjfa-56742	250	16	.	.	PUNCT
cjfa-56742	251	1	strategic	strategic	ADJ
cjfa-56742	251	2	management	management	NOUN
cjfa-56742	251	3	journal	journal	NOUN
cjfa-56742	251	4	,	,	PUNCT
cjfa-56742	251	5	44(6	44(6	PROPN
cjfa-56742	251	6	)	)	PUNCT
cjfa-56742	251	7	,	,	PUNCT
cjfa-56742	251	8	1357	1357	NUM
cjfa-56742	251	9	-	-	SYM
cjfa-56742	251	10	1390	1390	NUM
cjfa-56742	251	11	.	.	PUNCT
cjfa-56742	252	1	https://doi.org/10.1002/smj.3500	https://doi.org/10.1002/smj.3500	X
cjfa-56742	252	2	.	.	PUNCT
cjfa-56742	252	3	benninga	benninga	PROPN
cjfa-56742	252	4	,	,	PUNCT
cjfa-56742	252	5	s.	s.	PROPN
cjfa-56742	252	6	,	,	PUNCT
cjfa-56742	252	7	&	&	CCONJ
cjfa-56742	252	8	mofkadi	mofkadi	PROPN
cjfa-56742	252	9	,	,	PUNCT
cjfa-56742	252	10	t.	t.	NOUN
cjfa-56742	252	11	(	(	PUNCT
cjfa-56742	252	12	2022	2022	NUM
cjfa-56742	252	13	)	)	PUNCT
cjfa-56742	252	14	.	.	PUNCT
cjfa-56742	253	1	financial	financial	ADJ
cjfa-56742	253	2	modeling	modeling	NOUN
cjfa-56742	253	3	.	.	PUNCT
cjfa-56742	254	1	cambridge	cambridge	PROPN
cjfa-56742	254	2	:	:	PUNCT
cjfa-56742	254	3	the	the	DET
cjfa-56742	254	4	mit	mit	PROPN
cjfa-56742	254	5	press	press	NOUN
cjfa-56742	254	6	.	.	PUNCT
cjfa-56742	255	1	chi	chi	PROPN
cjfa-56742	255	2	,	,	PUNCT
cjfa-56742	255	3	t.	t.	PROPN
cjfa-56742	255	4	,	,	PUNCT
cjfa-56742	255	5	li	li	PROPN
cjfa-56742	255	6	,	,	PUNCT
cjfa-56742	255	7	j.	j.	PROPN
cjfa-56742	255	8	,	,	PUNCT
cjfa-56742	255	9	trigeorgis	trigeorgis	PROPN
cjfa-56742	255	10	,	,	PUNCT
cjfa-56742	255	11	l.g	l.g	PROPN
cjfa-56742	255	12	.	.	PROPN
cjfa-56742	255	13	,	,	PUNCT
cjfa-56742	255	14	&	&	CCONJ
cjfa-56742	255	15	tsekrekos	tsekrekos	PROPN
cjfa-56742	255	16	,	,	PUNCT
cjfa-56742	255	17	a.e	a.e	PROPN
cjfa-56742	255	18	.	.	PROPN
cjfa-56742	255	19	(	(	PUNCT
cjfa-56742	255	20	2019	2019	NUM
cjfa-56742	255	21	)	)	PUNCT
cjfa-56742	255	22	.	.	PUNCT
cjfa-56742	256	1	real	real	ADJ
cjfa-56742	256	2	options	option	NOUN
cjfa-56742	256	3	theory	theory	NOUN
cjfa-56742	256	4	in	in	ADP
cjfa-56742	256	5	international	international	ADJ
cjfa-56742	256	6	business	business	NOUN
cjfa-56742	256	7	.	.	PUNCT
cjfa-56742	257	1	journal	journal	PROPN
cjfa-56742	257	2	of	of	ADP
cjfa-56742	257	3	international	international	ADJ
cjfa-56742	257	4	business	business	NOUN
cjfa-56742	257	5	studies	study	NOUN
cjfa-56742	257	6	,	,	PUNCT
cjfa-56742	257	7	50(6	50(6	NUM
cjfa-56742	257	8	)	)	PUNCT
cjfa-56742	257	9	,	,	PUNCT
cjfa-56742	257	10	525	525	NUM
cjfa-56742	257	11	-	-	SYM
cjfa-56742	257	12	553	553	NUM
cjfa-56742	257	13	.	.	PUNCT
cjfa-56742	258	1	https://doi	https://doi	NOUN
cjfa-56742	258	2	.	.	PUNCT
cjfa-56742	258	3	org/10.1057	org/10.1057	NOUN
cjfa-56742	258	4	/	/	SYM
cjfa-56742	258	5	s41267	s41267	NOUN
cjfa-56742	258	6	-	-	PUNCT
cjfa-56742	258	7	019	019	NUM
cjfa-56742	258	8	-	-	PUNCT
cjfa-56742	258	9	00222	00222	NUM
cjfa-56742	258	10	-	-	PUNCT
cjfa-56742	258	11	y.	y.	PROPN
cjfa-56742	258	12	čirjevskis	čirjevskis	PROPN
cjfa-56742	258	13	,	,	PUNCT
cjfa-56742	258	14	a.	a.	NOUN
cjfa-56742	258	15	(	(	PUNCT
cjfa-56742	258	16	2023	2023	NUM
cjfa-56742	258	17	)	)	PUNCT
cjfa-56742	258	18	.	.	PUNCT
cjfa-56742	259	1	measuring	measure	VERB
cjfa-56742	259	2	value	value	NOUN
cjfa-56742	259	3	in	in	ADP
cjfa-56742	259	4	development	development	NOUN
cjfa-56742	259	5	with	with	ADP
cjfa-56742	259	6	advanced	advanced	ADJ
cjfa-56742	259	7	real	real	ADJ
cjfa-56742	259	8	options	option	NOUN
cjfa-56742	259	9	for	for	ADP
cjfa-56742	259	10	international	international	ADJ
cjfa-56742	259	11	sequential	sequential	ADJ
cjfa-56742	259	12	acquisitions	acquisition	NOUN
cjfa-56742	259	13	.	.	PUNCT
cjfa-56742	260	1	journal	journal	NOUN
cjfa-56742	260	2	of	of	ADP
cjfa-56742	260	3	risk	risk	NOUN
cjfa-56742	260	4	and	and	CCONJ
cjfa-56742	260	5	financial	financial	ADJ
cjfa-56742	260	6	management	management	NOUN
cjfa-56742	260	7	,	,	PUNCT
cjfa-56742	260	8	16(9	16(9	NUM
cjfa-56742	260	9	)	)	PUNCT
cjfa-56742	260	10	,	,	PUNCT
cjfa-56742	260	11	404	404	NUM
cjfa-56742	260	12	.	.	PUNCT
cjfa-56742	261	1	https://doi.org/10.3390/jrfm16090404	https://doi.org/10.3390/jrfm16090404	PROPN
cjfa-56742	261	2	.	.	PUNCT
cjfa-56742	262	1	collan	collan	PROPN
cjfa-56742	262	2	,	,	PUNCT
cjfa-56742	262	3	m.	m.	NOUN
cjfa-56742	262	4	,	,	PUNCT
cjfa-56742	262	5	&	&	CCONJ
cjfa-56742	262	6	kinnunen	kinnunen	PROPN
cjfa-56742	262	7	,	,	PUNCT
cjfa-56742	262	8	j.	j.	PROPN
cjfa-56742	262	9	(	(	PUNCT
cjfa-56742	262	10	2008	2008	NUM
cjfa-56742	262	11	)	)	PUNCT
cjfa-56742	262	12	.	.	PUNCT
cjfa-56742	263	1	strategic	strategic	ADJ
cjfa-56742	263	2	level	level	NOUN
cjfa-56742	263	3	real	real	ADJ
cjfa-56742	263	4	options	option	NOUN
cjfa-56742	263	5	in	in	ADP
cjfa-56742	263	6	corporate	corporate	ADJ
cjfa-56742	263	7	acquisitions	acquisition	NOUN
cjfa-56742	263	8	,	,	PUNCT
cjfa-56742	263	9	lecture	lecture	NOUN
cjfa-56742	263	10	notes	note	NOUN
cjfa-56742	263	11	in	in	ADP
cjfa-56742	263	12	management	management	NOUN
cjfa-56742	263	13	science	science	NOUN
cjfa-56742	263	14	,	,	PUNCT
cjfa-56742	263	15	1	1	NUM
cjfa-56742	263	16	,	,	PUNCT
cjfa-56742	263	17	168	168	NUM
cjfa-56742	263	18	-	-	SYM
cjfa-56742	263	19	177	177	NUM
cjfa-56742	263	20	.	.	PUNCT
cjfa-56742	264	1	dziawgo	dziawgo	PROPN
cjfa-56742	264	2	,	,	PUNCT
cjfa-56742	264	3	e.	e.	PROPN
cjfa-56742	264	4	(	(	PUNCT
cjfa-56742	264	5	2014	2014	NUM
cjfa-56742	264	6	)	)	PUNCT
cjfa-56742	264	7	.	.	PUNCT
cjfa-56742	265	1	real	real	ADJ
cjfa-56742	265	2	options	option	NOUN
cjfa-56742	265	3	in	in	ADP
cjfa-56742	265	4	the	the	DET
cjfa-56742	265	5	assessment	assessment	NOUN
cjfa-56742	265	6	of	of	ADP
cjfa-56742	265	7	the	the	DET
cjfa-56742	265	8	company	company	NOUN
cjfa-56742	265	9	’s	’s	PART
cjfa-56742	265	10	pro	pro	ADJ
cjfa-56742	265	11	-	-	ADJ
cjfa-56742	265	12	ecological	ecological	ADJ
cjfa-56742	265	13	investments	investment	NOUN
cjfa-56742	265	14	.	.	PUNCT
cjfa-56742	266	1	copernican	copernican	PROPN
cjfa-56742	266	2	journal	journal	PROPN
cjfa-56742	266	3	of	of	ADP
cjfa-56742	266	4	finance	finance	PROPN
cjfa-56742	266	5	&	&	CCONJ
cjfa-56742	266	6	accounting	accounting	PROPN
cjfa-56742	266	7	,	,	PUNCT
cjfa-56742	266	8	3(1	3(1	NUM
cjfa-56742	266	9	)	)	PUNCT
cjfa-56742	266	10	,	,	PUNCT
cjfa-56742	266	11	61	61	NUM
cjfa-56742	266	12	-	-	SYM
cjfa-56742	266	13	71	71	NUM
cjfa-56742	266	14	.	.	PUNCT
cjfa-56742	267	1	https://doi	https://doi	PROPN
cjfa-56742	267	2	.	.	PUNCT
cjfa-56742	268	1	org/10.12775	org/10.12775	PROPN
cjfa-56742	268	2	/	/	SYM
cjfa-56742	268	3	cjfa.2014.005	cjfa.2014.005	PROPN
cjfa-56742	268	4	.	.	PUNCT
cjfa-56742	268	5	feldman	feldman	PROPN
cjfa-56742	268	6	,	,	PUNCT
cjfa-56742	268	7	e.r	e.r	PROPN
cjfa-56742	268	8	.	.	PROPN
cjfa-56742	268	9	,	,	PUNCT
cjfa-56742	268	10	&	&	CCONJ
cjfa-56742	268	11	hernandez	hernandez	PROPN
cjfa-56742	268	12	,	,	PUNCT
cjfa-56742	268	13	e.	e.	PROPN
cjfa-56742	268	14	(	(	PUNCT
cjfa-56742	268	15	2022	2022	NUM
cjfa-56742	268	16	)	)	PUNCT
cjfa-56742	268	17	.	.	PUNCT
cjfa-56742	269	1	synergy	synergy	NOUN
cjfa-56742	269	2	in	in	ADP
cjfa-56742	269	3	mergers	merger	NOUN
cjfa-56742	269	4	and	and	CCONJ
cjfa-56742	269	5	acquisitions	acquisition	NOUN
cjfa-56742	269	6	:	:	PUNCT
cjfa-56742	269	7	typology	typology	NOUN
cjfa-56742	269	8	,	,	PUNCT
cjfa-56742	269	9	life	life	NOUN
cjfa-56742	269	10	cycles	cycle	NOUN
cjfa-56742	269	11	and	and	CCONJ
cjfa-56742	269	12	value	value	NOUN
cjfa-56742	269	13	.	.	PUNCT
cjfa-56742	270	1	academy	academy	PROPN
cjfa-56742	270	2	of	of	ADP
cjfa-56742	270	3	management	management	PROPN
cjfa-56742	270	4	review	review	PROPN
cjfa-56742	270	5	,	,	PUNCT
cjfa-56742	270	6	47(4	47(4	PROPN
cjfa-56742	270	7	)	)	PUNCT
cjfa-56742	270	8	,	,	PUNCT
cjfa-56742	270	9	549	549	NUM
cjfa-56742	270	10	-	-	SYM
cjfa-56742	270	11	578	578	NUM
cjfa-56742	270	12	.	.	PUNCT
cjfa-56742	271	1	https://doi	https://doi	PROPN
cjfa-56742	271	2	.	.	PUNCT
cjfa-56742	271	3	org/10.5465	org/10.5465	PROPN
cjfa-56742	271	4	/	/	SYM
cjfa-56742	271	5	amr.2018.0345	amr.2018.0345	PROPN
cjfa-56742	271	6	.	.	PUNCT
cjfa-56742	271	7	grawitz	grawitz	PROPN
cjfa-56742	271	8	,	,	PUNCT
cjfa-56742	271	9	m.	m.	NOUN
cjfa-56742	271	10	(	(	PUNCT
cjfa-56742	271	11	2001	2001	NUM
cjfa-56742	271	12	)	)	PUNCT
cjfa-56742	271	13	.	.	PUNCT
cjfa-56742	272	1	social	social	ADJ
cjfa-56742	272	2	science	science	NOUN
cjfa-56742	272	3	methods	method	NOUN
cjfa-56742	272	4	.	.	PUNCT
cjfa-56742	273	1	paris	paris	PROPN
cjfa-56742	273	2	:	:	PUNCT
cjfa-56742	273	3	dalloz	dalloz	VERB
cjfa-56742	273	4	.	.	PUNCT
cjfa-56742	274	1	hagel	hagel	PROPN
cjfa-56742	274	2	,	,	PUNCT
cjfa-56742	274	3	m.	m.	NOUN
cjfa-56742	274	4	(	(	PUNCT
cjfa-56742	274	5	2023	2023	NUM
cjfa-56742	274	6	)	)	PUNCT
cjfa-56742	274	7	.	.	PUNCT
cjfa-56742	275	1	merger	merger	NOUN
cjfa-56742	275	2	waves	wave	NOUN
cjfa-56742	275	3	and	and	CCONJ
cjfa-56742	275	4	timing	timing	NOUN
cjfa-56742	275	5	of	of	ADP
cjfa-56742	275	6	acquisitions	acquisition	NOUN
cjfa-56742	275	7	:	:	PUNCT
cjfa-56742	275	8	real	real	ADJ
cjfa-56742	275	9	options	option	NOUN
cjfa-56742	275	10	approach	approach	NOUN
cjfa-56742	275	11	.	.	PUNCT
cjfa-56742	276	1	master	master	NOUN
cjfa-56742	276	2	’s	’s	PART
cjfa-56742	276	3	thesis	thesis	PROPN
cjfa-56742	276	4	aalto	aalto	PROPN
cjfa-56742	276	5	university	university	PROPN
cjfa-56742	276	6	school	school	NOUN
cjfa-56742	276	7	of	of	ADP
cjfa-56742	276	8	business	business	NOUN
cjfa-56742	276	9	economics	economic	NOUN
cjfa-56742	276	10	.	.	PUNCT
cjfa-56742	277	1	hao	hao	PROPN
cjfa-56742	277	2	,	,	PUNCT
cjfa-56742	277	3	b.	b.	PROPN
cjfa-56742	277	4	,	,	PUNCT
cjfa-56742	277	5	ye	ye	PROPN
cjfa-56742	277	6	,	,	PUNCT
cjfa-56742	277	7	j.	j.	PROPN
cjfa-56742	277	8	,	,	PUNCT
cjfa-56742	277	9	yanan	yanan	PROPN
cjfa-56742	277	10	,	,	PUNCT
cjfa-56742	277	11	f.	f.	PROPN
cjfa-56742	277	12	,	,	PUNCT
cjfa-56742	277	13	&	&	CCONJ
cjfa-56742	277	14	cai	cai	PROPN
cjfa-56742	277	15	,	,	PUNCT
cjfa-56742	277	16	z.	z.	PROPN
cjfa-56742	277	17	(	(	PUNCT
cjfa-56742	277	18	2019	2019	NUM
cjfa-56742	277	19	)	)	PUNCT
cjfa-56742	277	20	.	.	PUNCT
cjfa-56742	278	1	explicit	explicit	ADJ
cjfa-56742	278	2	and	and	CCONJ
cjfa-56742	278	3	tacit	tacit	ADJ
cjfa-56742	278	4	synergies	synergy	NOUN
cjfa-56742	278	5	between	between	ADP
cjfa-56742	278	6	alliance	alliance	NOUN
cjfa-56742	278	7	firms	firm	NOUN
cjfa-56742	278	8	and	and	CCONJ
cjfa-56742	278	9	radical	radical	ADJ
cjfa-56742	278	10	innovation	innovation	NOUN
cjfa-56742	278	11	:	:	PUNCT
cjfa-56742	278	12	the	the	DET
cjfa-56742	278	13	moderating	moderate	VERB
cjfa-56742	278	14	roles	role	NOUN
cjfa-56742	278	15	of	of	ADP
cjfa-56742	278	16	interfirm	interfirm	ADJ
cjfa-56742	278	17	technological	technological	ADJ
cjfa-56742	278	18	diversity	diversity	NOUN
cjfa-56742	278	19	and	and	CCONJ
cjfa-56742	278	20	environmental	environmental	ADJ
cjfa-56742	278	21	technological	technological	ADJ
cjfa-56742	278	22	dynamism	dynamism	NOUN
cjfa-56742	278	23	.	.	PUNCT
cjfa-56742	279	1	r	r	NOUN
cjfa-56742	279	2	&	&	CCONJ
cjfa-56742	279	3	d	d	NOUN
cjfa-56742	279	4	management	management	NOUN
cjfa-56742	279	5	,	,	PUNCT
cjfa-56742	279	6	50(11	50(11	NUM
cjfa-56742	279	7	)	)	PUNCT
cjfa-56742	279	8	,	,	PUNCT
cjfa-56742	279	9	1	1	NUM
cjfa-56742	279	10	-	-	SYM
cjfa-56742	279	11	15	15	NUM
cjfa-56742	279	12	.	.	PUNCT
cjfa-56742	280	1	https://doi.org/10.111/radm.12390	https://doi.org/10.111/radm.12390	NOUN
cjfa-56742	280	2	.	.	PUNCT
cjfa-56742	281	1	horn	horn	PROPN
cjfa-56742	281	2	,	,	PUNCT
cjfa-56742	281	3	a.	a.	NOUN
cjfa-56742	281	4	,	,	PUNCT
cjfa-56742	281	5	kjærland	kjærland	PROPN
cjfa-56742	281	6	,	,	PUNCT
cjfa-56742	281	7	f.	f.	PROPN
cjfa-56742	281	8	,	,	PUNCT
cjfa-56742	281	9	molnár	molnár	PROPN
cjfa-56742	281	10	,	,	PUNCT
cjfa-56742	281	11	p.	p.	NOUN
cjfa-56742	281	12	,	,	PUNCT
cjfa-56742	281	13	&	&	CCONJ
cjfa-56742	281	14	steen	steen	PROPN
cjfa-56742	281	15	,	,	PUNCT
cjfa-56742	281	16	b.w	b.w	PROPN
cjfa-56742	281	17	.	.	PROPN
cjfa-56742	281	18	(	(	PUNCT
cjfa-56742	281	19	2015	2015	NUM
cjfa-56742	281	20	)	)	PUNCT
cjfa-56742	281	21	.	.	PUNCT
cjfa-56742	282	1	the	the	DET
cjfa-56742	282	2	use	use	NOUN
cjfa-56742	282	3	of	of	ADP
cjfa-56742	282	4	real	real	ADJ
cjfa-56742	282	5	options	option	NOUN
cjfa-56742	282	6	theory	theory	NOUN
cjfa-56742	282	7	in	in	ADP
cjfa-56742	282	8	scandinavia	scandinavia	PROPN
cjfa-56742	282	9	’s	’s	PART
cjfa-56742	282	10	largest	large	ADJ
cjfa-56742	282	11	companies	company	NOUN
cjfa-56742	282	12	.	.	PUNCT
cjfa-56742	283	1	international	international	ADJ
cjfa-56742	283	2	review	review	NOUN
cjfa-56742	283	3	of	of	ADP
cjfa-56742	283	4	financial	financial	ADJ
cjfa-56742	283	5	analysis	analysis	NOUN
cjfa-56742	283	6	,	,	PUNCT
cjfa-56742	283	7	41	41	NUM
cjfa-56742	283	8	,	,	PUNCT
cjfa-56742	283	9	74	74	NUM
cjfa-56742	283	10	-	-	SYM
cjfa-56742	283	11	81	81	NUM
cjfa-56742	283	12	.	.	PUNCT
cjfa-56742	284	1	https://doi.org/10.1016/j.irfa.2015.05.026	https://doi.org/10.1016/j.irfa.2015.05.026	PROPN
cjfa-56742	284	2	.	.	PUNCT
cjfa-56742	285	1	jankowski	jankowski	PROPN
cjfa-56742	285	2	,	,	PUNCT
cjfa-56742	285	3	p.	p.	NOUN
cjfa-56742	285	4	(	(	PUNCT
cjfa-56742	285	5	2013	2013	NUM
cjfa-56742	285	6	)	)	PUNCT
cjfa-56742	285	7	.	.	PUNCT
cjfa-56742	286	1	the	the	DET
cjfa-56742	286	2	impact	impact	NOUN
cjfa-56742	286	3	of	of	ADP
cjfa-56742	286	4	the	the	DET
cjfa-56742	286	5	greenhouse	greenhouse	NOUN
cjfa-56742	286	6	gas	gas	NOUN
cjfa-56742	286	7	emission	emission	NOUN
cjfa-56742	286	8	allowances	allowance	NOUN
cjfa-56742	286	9	trading	trading	NOUN
cjfa-56742	286	10	system	system	NOUN
cjfa-56742	286	11	on	on	ADP
cjfa-56742	286	12	the	the	DET
cjfa-56742	286	13	enterprise	enterprise	NOUN
cjfa-56742	286	14	value	value	NOUN
cjfa-56742	286	15	.	.	PUNCT
cjfa-56742	287	1	copernican	copernican	PROPN
cjfa-56742	287	2	journal	journal	PROPN
cjfa-56742	287	3	of	of	ADP
cjfa-56742	287	4	finance	finance	PROPN
cjfa-56742	287	5	&	&	CCONJ
cjfa-56742	287	6	accounting	accounting	NOUN
cjfa-56742	287	7	,	,	PUNCT
cjfa-56742	287	8	2(1	2(1	NUM
cjfa-56742	287	9	)	)	PUNCT
cjfa-56742	287	10	,	,	PUNCT
cjfa-56742	287	11	79	79	NUM
cjfa-56742	287	12	-	-	SYM
cjfa-56742	287	13	89	89	NUM
cjfa-56742	287	14	.	.	PUNCT
cjfa-56742	288	1	https://doi.org/10.12775/cjfa.2013.006	https://doi.org/10.12775/cjfa.2013.006	NOUN
cjfa-56742	288	2	.	.	PUNCT
cjfa-56742	289	1	leiblein	leiblein	ADV
cjfa-56742	289	2	,	,	PUNCT
cjfa-56742	289	3	m.j	m.j	PROPN
cjfa-56742	289	4	.	.	PROPN
cjfa-56742	289	5	,	,	PUNCT
cjfa-56742	289	6	reuer	reuer	PROPN
cjfa-56742	289	7	,	,	PUNCT
cjfa-56742	289	8	j.j	j.j	PROPN
cjfa-56742	289	9	.	.	PROPN
cjfa-56742	289	10	,	,	PUNCT
cjfa-56742	289	11	larsen	larsen	PROPN
cjfa-56742	289	12	,	,	PUNCT
cjfa-56742	289	13	m.m	m.m	PROPN
cjfa-56742	289	14	.	.	PROPN
cjfa-56742	289	15	,	,	PUNCT
cjfa-56742	289	16	&	&	CCONJ
cjfa-56742	289	17	pedersen	pedersen	PROPN
cjfa-56742	289	18	,	,	PUNCT
cjfa-56742	289	19	t.	t.	NOUN
cjfa-56742	289	20	(	(	PUNCT
cjfa-56742	289	21	2022	2022	NUM
cjfa-56742	289	22	)	)	PUNCT
cjfa-56742	289	23	.	.	PUNCT
cjfa-56742	290	1	when	when	SCONJ
cjfa-56742	290	2	are	be	AUX
cjfa-56742	290	3	global	global	ADJ
cjfa-56742	290	4	decisions	decision	NOUN
cjfa-56742	290	5	strategic	strategic	ADJ
cjfa-56742	290	6	?	?	PUNCT
cjfa-56742	291	1	global	global	ADJ
cjfa-56742	291	2	strategy	strategy	NOUN
cjfa-56742	291	3	journal	journal	PROPN
cjfa-56742	291	4	,	,	PUNCT
cjfa-56742	291	5	12(4	12(4	NUM
cjfa-56742	291	6	)	)	PUNCT
cjfa-56742	291	7	,	,	PUNCT
cjfa-56742	291	8	714–737	714–737	NUM
cjfa-56742	291	9	.	.	PUNCT
cjfa-56742	292	1	https://doi.org/10.1002/gsj.1451	https://doi.org/10.1002/gsj.1451	PROPN
cjfa-56742	292	2	.	.	PUNCT
cjfa-56742	293	1	loukianova	loukianova	PROPN
cjfa-56742	293	2	,	,	PUNCT
cjfa-56742	293	3	a.	a.	NOUN
cjfa-56742	293	4	,	,	PUNCT
cjfa-56742	293	5	nikulin	nikulin	PROPN
cjfa-56742	293	6	,	,	PUNCT
cjfa-56742	293	7	e.	e.	PROPN
cjfa-56742	293	8	,	,	PUNCT
cjfa-56742	293	9	&	&	CCONJ
cjfa-56742	293	10	vedernikov	vedernikov	PROPN
cjfa-56742	293	11	,	,	PUNCT
cjfa-56742	293	12	a.	a.	NOUN
cjfa-56742	293	13	(	(	PUNCT
cjfa-56742	293	14	2017	2017	NUM
cjfa-56742	293	15	)	)	PUNCT
cjfa-56742	293	16	.	.	PUNCT
cjfa-56742	294	1	valuing	value	VERB
cjfa-56742	294	2	synergies	synergy	NOUN
cjfa-56742	294	3	in	in	ADP
cjfa-56742	294	4	strategic	strategic	ADJ
cjfa-56742	294	5	mergers	merger	NOUN
cjfa-56742	294	6	and	and	CCONJ
cjfa-56742	294	7	acquisitions	acquisition	NOUN
cjfa-56742	294	8	using	use	VERB
cjfa-56742	294	9	the	the	DET
cjfa-56742	294	10	real	real	ADJ
cjfa-56742	294	11	options	option	NOUN
cjfa-56742	294	12	approach	approach	NOUN
cjfa-56742	294	13	.	.	PUNCT
cjfa-56742	295	1	investment	investment	NOUN
cjfa-56742	295	2	management	management	NOUN
cjfa-56742	295	3	and	and	CCONJ
cjfa-56742	295	4	financial	financial	ADJ
cjfa-56742	295	5	innovations	innovation	NOUN
cjfa-56742	295	6	,	,	PUNCT
cjfa-56742	295	7	14(1	14(1	NUM
cjfa-56742	295	8	)	)	PUNCT
cjfa-56742	295	9	,	,	PUNCT
cjfa-56742	295	10	236	236	NUM
cjfa-56742	295	11	-	-	SYM
cjfa-56742	295	12	247	247	NUM
cjfa-56742	295	13	.	.	PUNCT
cjfa-56742	296	1	https://doi.org/10.21511/imfi.14(1-1	https://doi.org/10.21511/imfi.14(1-1	NOUN
cjfa-56742	296	2	)	)	PUNCT
cjfa-56742	296	3	.	.	PUNCT
cjfa-56742	297	1	2017.10	2017.10	NUM
cjfa-56742	297	2	.	.	PUNCT
cjfa-56742	298	1	https://www.sciencedirect.com/journal/international-review-of-economics-and-finance	https://www.sciencedirect.com/journal/international-review-of-economics-and-finance	NOUN
cjfa-56742	298	2	https://www.sciencedirect.com/journal/international-review-of-economics-and-finance	https://www.sciencedirect.com/journal/international-review-of-economics-and-finance	PROPN
cjfa-56742	298	3	https://doi.org/10.1002/smj.3500	https://doi.org/10.1002/smj.3500	PROPN
cjfa-56742	298	4	http://dx.doi.org/10.1057/s41267-019-00222-y	http://dx.doi.org/10.1057/s41267-019-00222-y	DET
cjfa-56742	298	5	https://doi.org/10.3390/jrfm16090404	https://doi.org/10.3390/jrfm16090404	NOUN
cjfa-56742	298	6	https://doi.org/10.111/radm.12390	https://doi.org/10.111/radm.12390	INTJ
cjfa-56742	298	7	https://doi.org/10.1002/gsj.1451	https://doi.org/10.1002/gsj.1451	INTJ
cjfa-56742	298	8	https://doi.org/10.21511/imfi.14(1-1).2017.10	https://doi.org/10.21511/imfi.14(1-1).2017.10	PROPN
cjfa-56742	298	9	https://doi.org/10.21511/imfi.14(1-1).2017.10	https://doi.org/10.21511/imfi.14(1-1).2017.10	PROPN
cjfa-56742	298	10	ines	ines	PROPN
cjfa-56742	298	11	ben	ben	PROPN
cjfa-56742	298	12	flah6262	flah6262	PROPN
cjfa-56742	298	13	myers	myers	PROPN
cjfa-56742	298	14	,	,	PUNCT
cjfa-56742	298	15	s.c	s.c	PROPN
cjfa-56742	298	16	.	.	PROPN
cjfa-56742	299	1	(	(	PUNCT
cjfa-56742	299	2	1977	1977	NUM
cjfa-56742	299	3	)	)	PUNCT
cjfa-56742	299	4	.	.	PUNCT
cjfa-56742	300	1	determinants	determinant	NOUN
cjfa-56742	300	2	of	of	ADP
cjfa-56742	300	3	corporate	corporate	ADJ
cjfa-56742	300	4	borrowing	borrowing	NOUN
cjfa-56742	300	5	.	.	PUNCT
cjfa-56742	301	1	journal	journal	NOUN
cjfa-56742	301	2	of	of	ADP
cjfa-56742	301	3	financial	financial	ADJ
cjfa-56742	301	4	economics	economic	NOUN
cjfa-56742	301	5	,	,	PUNCT
cjfa-56742	301	6	5(2	5(2	NUM
cjfa-56742	301	7	)	)	PUNCT
cjfa-56742	301	8	,	,	PUNCT
cjfa-56742	301	9	147	147	NUM
cjfa-56742	301	10	-	-	SYM
cjfa-56742	301	11	175	175	NUM
cjfa-56742	301	12	.	.	PUNCT
cjfa-56742	302	1	https://doi.org/10.1016/0304-405x(77)90015-0	https://doi.org/10.1016/0304-405x(77)90015-0	PROPN
cjfa-56742	302	2	.	.	PROPN
cjfa-56742	302	3	reuer	reuer	PROPN
cjfa-56742	302	4	,	,	PUNCT
cjfa-56742	302	5	j.j	j.j	PROPN
cjfa-56742	302	6	.	.	PROPN
cjfa-56742	302	7	,	,	PUNCT
cjfa-56742	302	8	&	&	CCONJ
cjfa-56742	302	9	sakhartov	sakhartov	PROPN
cjfa-56742	302	10	,	,	PUNCT
cjfa-56742	302	11	a.v	a.v	PROPN
cjfa-56742	302	12	.	.	PROPN
cjfa-56742	302	13	(	(	PUNCT
cjfa-56742	302	14	2021	2021	NUM
cjfa-56742	302	15	)	)	PUNCT
cjfa-56742	302	16	.	.	PUNCT
cjfa-56742	303	1	economies	economy	NOUN
cjfa-56742	303	2	of	of	ADP
cjfa-56742	303	3	scope	scope	NOUN
cjfa-56742	303	4	and	and	CCONJ
cjfa-56742	303	5	optimal	optimal	ADJ
cjfa-56742	303	6	due	due	ADJ
cjfa-56742	303	7	diligence	diligence	NOUN
cjfa-56742	303	8	in	in	ADP
cjfa-56742	303	9	corporate	corporate	ADJ
cjfa-56742	303	10	acquisitions	acquisition	NOUN
cjfa-56742	303	11	.	.	PUNCT
cjfa-56742	304	1	home	home	NOUN
cjfa-56742	304	2	organization	organization	NOUN
cjfa-56742	304	3	science	science	NOUN
cjfa-56742	304	4	,	,	PUNCT
cjfa-56742	304	5	32(4	32(4	NUM
cjfa-56742	304	6	)	)	PUNCT
cjfa-56742	304	7	,	,	PUNCT
cjfa-56742	304	8	1100	1100	NUM
cjfa-56742	304	9	-	-	SYM
cjfa-56742	304	10	1119	1119	NUM
cjfa-56742	304	11	.	.	PUNCT
cjfa-56742	305	1	https://doi	https://doi	X
cjfa-56742	305	2	.	.	PUNCT
cjfa-56742	306	1	org/10.1287	org/10.1287	PROPN
cjfa-56742	306	2	/	/	SYM
cjfa-56742	306	3	orsc.2020.1417	orsc.2020.1417	PROPN
cjfa-56742	306	4	.	.	PUNCT
cjfa-56742	307	1	thiétart	thiétart	PROPN
cjfa-56742	307	2	,	,	PUNCT
cjfa-56742	307	3	r.a	r.a	PROPN
cjfa-56742	307	4	.	.	PROPN
cjfa-56742	307	5	(	(	PUNCT
cjfa-56742	307	6	2003	2003	NUM
cjfa-56742	307	7	)	)	PUNCT
cjfa-56742	307	8	.	.	PUNCT
cjfa-56742	308	1	research	research	NOUN
cjfa-56742	308	2	methods	method	NOUN
cjfa-56742	308	3	in	in	ADP
cjfa-56742	308	4	management	management	NOUN
cjfa-56742	308	5	.	.	PUNCT
cjfa-56742	309	1	paris	paris	PROPN
cjfa-56742	309	2	:	:	PUNCT
cjfa-56742	309	3	dunod	dunod	PROPN
cjfa-56742	309	4	.	.	PUNCT
cjfa-56742	310	1	https://doi.org/10.1287/orsc.2020.1417	https://doi.org/10.1287/orsc.2020.1417	PROPN
cjfa-56742	310	2	https://doi.org/10.1287/orsc.2020.1417	https://doi.org/10.1287/orsc.2020.1417	NOUN