id	sid	tid	token	lemma	pos
cjfa-57636	1	1	2929copernican	2929copernican	NUM
cjfa-57636	1	2	journal	journal	NOUN
cjfa-57636	1	3	of	of	ADP
cjfa-57636	1	4	finance	finance	PROPN
cjfa-57636	1	5	&	&	CCONJ
cjfa-57636	1	6	accounting	accounting	PROPN
cjfa-57636	1	7	e	e	PROPN
cjfa-57636	1	8	-	-	PROPN
cjfa-57636	1	9	issn	issn	PROPN
cjfa-57636	1	10	2300	2300	NUM
cjfa-57636	1	11	-	-	SYM
cjfa-57636	1	12	3065	3065	NUM
cjfa-57636	1	13	p	p	PROPN
cjfa-57636	1	14	-	-	PUNCT
cjfa-57636	1	15	issn	issn	PROPN
cjfa-57636	1	16	2300	2300	NUM
cjfa-57636	1	17	-	-	SYM
cjfa-57636	1	18	12402024	12402024	NUM
cjfa-57636	1	19	,	,	PUNCT
cjfa-57636	1	20	volume	volume	NOUN
cjfa-57636	1	21	13	13	NUM
cjfa-57636	1	22	,	,	PUNCT
cjfa-57636	1	23	issue	issue	VERB
cjfa-57636	1	24	3	3	NUM
cjfa-57636	1	25	date	date	NOUN
cjfa-57636	1	26	of	of	ADP
cjfa-57636	1	27	submission	submission	NOUN
cjfa-57636	1	28	:	:	PUNCT
cjfa-57636	1	29	april	april	PROPN
cjfa-57636	1	30	26	26	NUM
cjfa-57636	1	31	,	,	PUNCT
cjfa-57636	1	32	2024	2024	NUM
cjfa-57636	1	33	;	;	PUNCT
cjfa-57636	1	34	date	date	NOUN
cjfa-57636	1	35	of	of	ADP
cjfa-57636	1	36	acceptance	acceptance	NOUN
cjfa-57636	1	37	:	:	PUNCT
cjfa-57636	1	38	september	september	PROPN
cjfa-57636	1	39	2	2	NUM
cjfa-57636	1	40	,	,	PUNCT
cjfa-57636	1	41	2024	2024	NUM
cjfa-57636	1	42	.	.	PUNCT
cjfa-57636	2	1	*	*	PUNCT
cjfa-57636	2	2	contact	contact	NOUN
cjfa-57636	2	3	information	information	NOUN
cjfa-57636	2	4	:	:	PUNCT
cjfa-57636	2	5	xiang.gao@lsus.edu	xiang.gao@lsus.edu	PROPN
cjfa-57636	2	6	,	,	PUNCT
cjfa-57636	2	7	department	department	NOUN
cjfa-57636	2	8	of	of	ADP
cjfa-57636	2	9	accounting	accounting	NOUN
cjfa-57636	2	10	and	and	CCONJ
cjfa-57636	2	11	business	business	NOUN
cjfa-57636	2	12	law	law	NOUN
cjfa-57636	2	13	,	,	PUNCT
cjfa-57636	2	14	college	college	NOUN
cjfa-57636	2	15	of	of	ADP
cjfa-57636	2	16	business	business	NOUN
cjfa-57636	2	17	,	,	PUNCT
cjfa-57636	2	18	louisiana	louisiana	PROPN
cjfa-57636	2	19	state	state	PROPN
cjfa-57636	2	20	university	university	PROPN
cjfa-57636	2	21	shreveport	shreveport	NOUN
cjfa-57636	2	22	,	,	PUNCT
cjfa-57636	2	23	shreveport	shreveport	NOUN
cjfa-57636	2	24	,	,	PUNCT
cjfa-57636	2	25	la	la	PROPN
cjfa-57636	2	26	,	,	PUNCT
cjfa-57636	2	27	71115	71115	NUM
cjfa-57636	2	28	,	,	PUNCT
cjfa-57636	2	29	usa	usa	PROPN
cjfa-57636	2	30	,	,	PUNCT
cjfa-57636	2	31	phone	phone	NOUN
cjfa-57636	2	32	:	:	PUNCT
cjfa-57636	2	33	+13187975152	+13187975152	NUM
cjfa-57636	2	34	;	;	PUNCT
cjfa-57636	2	35	orcid	orcid	PROPN
cjfa-57636	3	1	i	i	NOUN
cjfa-57636	3	2	d	d	NOUN
cjfa-57636	3	3	:	:	PUNCT
cjfa-57636	3	4	https://orcid.org/0009-0002-3261-0017	https://orcid.org/0009-0002-3261-0017	NOUN
cjfa-57636	3	5	.	.	PUNCT
cjfa-57636	4	1	*	*	PUNCT
cjfa-57636	5	1	*	*	PUNCT
cjfa-57636	5	2	contact	contact	NOUN
cjfa-57636	5	3	information	information	NOUN
cjfa-57636	5	4	:	:	PUNCT
cjfa-57636	5	5	emmanuel.sequeira@sjsu.edu	emmanuel.sequeira@sjsu.edu	PROPN
cjfa-57636	5	6	,	,	PUNCT
cjfa-57636	5	7	department	department	NOUN
cjfa-57636	5	8	of	of	ADP
cjfa-57636	5	9	accounting	accounting	NOUN
cjfa-57636	5	10	and	and	CCONJ
cjfa-57636	5	11	finance	finance	NOUN
cjfa-57636	5	12	,	,	PUNCT
cjfa-57636	5	13	lucas	lucas	PROPN
cjfa-57636	5	14	college	college	PROPN
cjfa-57636	5	15	and	and	CCONJ
cjfa-57636	5	16	graduate	graduate	PROPN
cjfa-57636	5	17	school	school	NOUN
cjfa-57636	5	18	of	of	ADP
cjfa-57636	5	19	business	business	NOUN
cjfa-57636	5	20	,	,	PUNCT
cjfa-57636	5	21	san	san	PROPN
cjfa-57636	5	22	josé	josé	PROPN
cjfa-57636	5	23	state	state	PROPN
cjfa-57636	5	24	university	university	PROPN
cjfa-57636	5	25	,	,	PUNCT
cjfa-57636	5	26	san	san	PROPN
cjfa-57636	5	27	jose	jose	PROPN
cjfa-57636	5	28	,	,	PUNCT
cjfa-57636	5	29	ca	ca	NOUN
cjfa-57636	5	30	,	,	PUNCT
cjfa-57636	5	31	95131	95131	NUM
cjfa-57636	5	32	,	,	PUNCT
cjfa-57636	5	33	usa	usa	PROPN
cjfa-57636	5	34	,	,	PUNCT
cjfa-57636	5	35	phone	phone	NOUN
cjfa-57636	5	36	:	:	PUNCT
cjfa-57636	5	37	+14089243585	+14089243585	NUM
cjfa-57636	5	38	;	;	PUNCT
cjfa-57636	5	39	orcid	orcid	NOUN
cjfa-57636	6	1	i	i	PRON
cjfa-57636	6	2	d	d	PROPN
cjfa-57636	6	3	:	:	PUNCT
cjfa-57636	6	4	https://orcid.org/00090008-0612-3876	https://orcid.org/00090008-0612-3876	X
cjfa-57636	6	5	.	.	PUNCT
cjfa-57636	7	1	*	*	PUNCT
cjfa-57636	7	2	*	*	PUNCT
cjfa-57636	7	3	*	*	PUNCT
cjfa-57636	7	4	contact	contact	NOUN
cjfa-57636	7	5	information	information	NOUN
cjfa-57636	7	6	:	:	PUNCT
cjfa-57636	7	7	qifeng.wu@lsus.edu	qifeng.wu@lsus.edu	PROPN
cjfa-57636	7	8	,	,	PUNCT
cjfa-57636	7	9	department	department	NOUN
cjfa-57636	7	10	of	of	ADP
cjfa-57636	7	11	accounting	accounting	NOUN
cjfa-57636	7	12	and	and	CCONJ
cjfa-57636	7	13	business	business	NOUN
cjfa-57636	7	14	law	law	NOUN
cjfa-57636	7	15	,	,	PUNCT
cjfa-57636	7	16	college	college	NOUN
cjfa-57636	7	17	of	of	ADP
cjfa-57636	7	18	business	business	NOUN
cjfa-57636	7	19	,	,	PUNCT
cjfa-57636	7	20	louisiana	louisiana	PROPN
cjfa-57636	7	21	state	state	PROPN
cjfa-57636	7	22	university	university	PROPN
cjfa-57636	7	23	shreveport	shreveport	NOUN
cjfa-57636	7	24	,	,	PUNCT
cjfa-57636	7	25	shreveport	shreveport	NOUN
cjfa-57636	7	26	,	,	PUNCT
cjfa-57636	7	27	la	la	PROPN
cjfa-57636	7	28	,	,	PUNCT
cjfa-57636	7	29	71115	71115	NUM
cjfa-57636	7	30	,	,	PUNCT
cjfa-57636	7	31	usa	usa	PROPN
cjfa-57636	7	32	,	,	PUNCT
cjfa-57636	7	33	phone	phone	NOUN
cjfa-57636	7	34	:	:	PUNCT
cjfa-57636	7	35	+131879752467	+131879752467	ADJ
cjfa-57636	7	36	;	;	PUNCT
cjfa-57636	7	37	orcid	orcid	NOUN
cjfa-57636	8	1	i	i	NOUN
cjfa-57636	8	2	d	d	NOUN
cjfa-57636	8	3	:	:	PUNCT
cjfa-57636	8	4	https://orcid.org/0009-0008-8123-5229	https://orcid.org/0009-0008-8123-5229	PROPN
cjfa-57636	8	5	.	.	PUNCT
cjfa-57636	9	1	gao	gao	PROPN
cjfa-57636	9	2	,	,	PUNCT
cjfa-57636	9	3	x.	x.	PROPN
cjfa-57636	9	4	,	,	PUNCT
cjfa-57636	9	5	sequeira	sequeira	PROPN
cjfa-57636	9	6	,	,	PUNCT
cjfa-57636	9	7	e.	e.	PROPN
cjfa-57636	9	8	,	,	PUNCT
cjfa-57636	9	9	&	&	CCONJ
cjfa-57636	9	10	wu	wu	PROPN
cjfa-57636	9	11	,	,	PUNCT
cjfa-57636	9	12	q.	q.	PROPN
cjfa-57636	9	13	(	(	PUNCT
cjfa-57636	9	14	2024	2024	NUM
cjfa-57636	9	15	)	)	PUNCT
cjfa-57636	9	16	.	.	PUNCT
cjfa-57636	10	1	the	the	DET
cjfa-57636	10	2	impact	impact	NOUN
cjfa-57636	10	3	of	of	ADP
cjfa-57636	10	4	female	female	ADJ
cjfa-57636	10	5	executives	executive	NOUN
cjfa-57636	10	6	on	on	ADP
cjfa-57636	10	7	the	the	DET
cjfa-57636	10	8	quality	quality	NOUN
cjfa-57636	10	9	and	and	CCONJ
cjfa-57636	10	10	comparability	comparability	NOUN
cjfa-57636	10	11	of	of	ADP
cjfa-57636	10	12	financial	financial	ADJ
cjfa-57636	10	13	statements	statement	NOUN
cjfa-57636	10	14	:	:	PUNCT
cjfa-57636	10	15	evidence	evidence	NOUN
cjfa-57636	10	16	from	from	ADP
cjfa-57636	10	17	the	the	DET
cjfa-57636	10	18	u.s	u.s	PROPN
cjfa-57636	10	19	.	.	PROPN
cjfa-57636	10	20	copernican	copernican	PROPN
cjfa-57636	10	21	journal	journal	PROPN
cjfa-57636	10	22	of	of	ADP
cjfa-57636	10	23	finance	finance	PROPN
cjfa-57636	10	24	&	&	CCONJ
cjfa-57636	10	25	accounting	accounting	PROPN
cjfa-57636	10	26	,	,	PUNCT
cjfa-57636	10	27	13(3	13(3	NUM
cjfa-57636	10	28	)	)	PUNCT
cjfa-57636	10	29	,	,	PUNCT
cjfa-57636	10	30	29–45	29–45	NUM
cjfa-57636	10	31	.	.	PUNCT
cjfa-57636	11	1	http://dx.doi.org/10.12775/cjfa.2024.012	http://dx.doi.org/10.12775/cjfa.2024.012	PROPN
cjfa-57636	11	2	xiang	xiang	PROPN
cjfa-57636	11	3	(	(	PUNCT
cjfa-57636	11	4	gail	gail	PROPN
cjfa-57636	11	5	)	)	PUNCT
cjfa-57636	11	6	gao	gao	PROPN
cjfa-57636	11	7	*	*	SYM
cjfa-57636	11	8	louisiana	louisiana	PROPN
cjfa-57636	11	9	state	state	PROPN
cjfa-57636	11	10	university	university	PROPN
cjfa-57636	11	11	shreveport	shreveport	PROPN
cjfa-57636	11	12	emmanuel	emmanuel	PROPN
cjfa-57636	11	13	sequeira	sequeira	PROPN
cjfa-57636	11	14	*	*	PROPN
cjfa-57636	11	15	*	*	PROPN
cjfa-57636	11	16	san	san	PROPN
cjfa-57636	11	17	josé	josé	PROPN
cjfa-57636	11	18	state	state	PROPN
cjfa-57636	11	19	university	university	PROPN
cjfa-57636	11	20	qifeng	qifeng	PROPN
cjfa-57636	11	21	(	(	PUNCT
cjfa-57636	11	22	charles	charles	PROPN
cjfa-57636	11	23	)	)	PUNCT
cjfa-57636	11	24	wu	wu	PROPN
cjfa-57636	11	25	*	*	PUNCT
cjfa-57636	11	26	*	*	PUNCT
cjfa-57636	11	27	*	*	PUNCT
cjfa-57636	11	28	louisiana	louisiana	PROPN
cjfa-57636	11	29	state	state	PROPN
cjfa-57636	11	30	university	university	PROPN
cjfa-57636	11	31	shreveport	shreveport	NOUN
cjfa-57636	11	32	the	the	DET
cjfa-57636	11	33	impact	impact	NOUN
cjfa-57636	11	34	of	of	ADP
cjfa-57636	11	35	female	female	ADJ
cjfa-57636	11	36	executives	executive	NOUN
cjfa-57636	11	37	on	on	ADP
cjfa-57636	11	38	the	the	DET
cjfa-57636	11	39	quality	quality	NOUN
cjfa-57636	11	40	and	and	CCONJ
cjfa-57636	11	41	comparability	comparability	NOUN
cjfa-57636	11	42	of	of	ADP
cjfa-57636	11	43	financial	financial	ADJ
cjfa-57636	11	44	statements	statement	NOUN
cjfa-57636	11	45	:	:	PUNCT
cjfa-57636	11	46	evidence	evidence	NOUN
cjfa-57636	11	47	from	from	ADP
cjfa-57636	11	48	the	the	DET
cjfa-57636	11	49	u.s	u.s	PROPN
cjfa-57636	11	50	.	.	PROPN
cjfa-57636	11	51	keywords	keyword	NOUN
cjfa-57636	11	52	:	:	PUNCT
cjfa-57636	11	53	financial	financial	ADJ
cjfa-57636	11	54	statement	statement	NOUN
cjfa-57636	11	55	comparability	comparability	NOUN
cjfa-57636	11	56	,	,	PUNCT
cjfa-57636	11	57	gender	gender	NOUN
cjfa-57636	11	58	,	,	PUNCT
cjfa-57636	11	59	cfo	cfo	NOUN
cjfa-57636	11	60	.	.	PUNCT
cjfa-57636	12	1	j	j	PROPN
cjfa-57636	12	2	e	e	PROPN
cjfa-57636	12	3	l	l	PROPN
cjfa-57636	12	4	classification	classification	NOUN
cjfa-57636	12	5	:	:	PUNCT
cjfa-57636	12	6	g30	g30	PROPN
cjfa-57636	12	7	,	,	PUNCT
cjfa-57636	12	8	j16	j16	PROPN
cjfa-57636	12	9	,	,	PUNCT
cjfa-57636	12	10	m10	m10	PROPN
cjfa-57636	12	11	.	.	PUNCT
cjfa-57636	13	1	abstract	abstract	ADJ
cjfa-57636	13	2	:	:	PUNCT
cjfa-57636	13	3	in	in	ADP
cjfa-57636	13	4	this	this	DET
cjfa-57636	13	5	article	article	NOUN
cjfa-57636	13	6	,	,	PUNCT
cjfa-57636	13	7	we	we	PRON
cjfa-57636	13	8	examine	examine	VERB
cjfa-57636	13	9	the	the	DET
cjfa-57636	13	10	impact	impact	NOUN
cjfa-57636	13	11	of	of	ADP
cjfa-57636	13	12	female	female	ADJ
cjfa-57636	13	13	cfos	cfos	NOUN
cjfa-57636	13	14	on	on	ADP
cjfa-57636	13	15	financial	financial	ADJ
cjfa-57636	13	16	statement	statement	NOUN
cjfa-57636	13	17	comparability	comparability	NOUN
cjfa-57636	13	18	(	(	PUNCT
cjfa-57636	13	19	fsc	fsc	PROPN
cjfa-57636	13	20	)	)	PUNCT
cjfa-57636	13	21	in	in	ADP
cjfa-57636	13	22	a	a	DET
cjfa-57636	13	23	u.s	u.s	PROPN
cjfa-57636	13	24	.	.	PROPN
cjfa-57636	13	25	setting	setting	NOUN
cjfa-57636	13	26	.	.	PUNCT
cjfa-57636	14	1	using	use	VERB
cjfa-57636	14	2	a	a	DET
cjfa-57636	14	3	sample	sample	NOUN
cjfa-57636	14	4	of	of	ADP
cjfa-57636	14	5	publicly	publicly	ADV
cjfa-57636	14	6	traded	trade	VERB
cjfa-57636	14	7	u.s	u.s	PROPN
cjfa-57636	14	8	.	.	PROPN
cjfa-57636	14	9	firms	firm	NOUN
cjfa-57636	14	10	be	be	VERB
cjfa-57636	14	11	xiang	xiang	PROPN
cjfa-57636	14	12	(	(	PUNCT
cjfa-57636	14	13	gail	gail	PROPN
cjfa-57636	14	14	)	)	PUNCT
cjfa-57636	14	15	gao	gao	PROPN
cjfa-57636	14	16	,	,	PUNCT
cjfa-57636	14	17	emmanuel	emmanuel	PROPN
cjfa-57636	14	18	sequeira	sequeira	PROPN
cjfa-57636	14	19	,	,	PUNCT
cjfa-57636	14	20	qifeng	qifeng	PROPN
cjfa-57636	14	21	(	(	PUNCT
cjfa-57636	14	22	charles	charles	PROPN
cjfa-57636	14	23	)	)	PUNCT
cjfa-57636	14	24	wu3030	wu3030	PROPN
cjfa-57636	14	25	tween	tween	NOUN
cjfa-57636	14	26	the	the	DET
cjfa-57636	14	27	years	year	NOUN
cjfa-57636	14	28	1992	1992	NUM
cjfa-57636	14	29	and	and	CCONJ
cjfa-57636	14	30	2023	2023	NUM
cjfa-57636	14	31	,	,	PUNCT
cjfa-57636	14	32	we	we	PRON
cjfa-57636	14	33	compare	compare	VERB
cjfa-57636	14	34	firms	firm	NOUN
cjfa-57636	14	35	with	with	ADP
cjfa-57636	14	36	female	female	ADJ
cjfa-57636	14	37	cfos	cfos	NOUN
cjfa-57636	14	38	against	against	ADP
cjfa-57636	14	39	those	those	PRON
cjfa-57636	14	40	with	with	ADP
cjfa-57636	14	41	male	male	ADJ
cjfa-57636	14	42	cfos	cfos	NOUN
cjfa-57636	14	43	using	use	VERB
cjfa-57636	14	44	pooled	pool	VERB
cjfa-57636	14	45	panel	panel	NOUN
cjfa-57636	14	46	regressions	regression	NOUN
cjfa-57636	14	47	.	.	PUNCT
cjfa-57636	15	1	we	we	PRON
cjfa-57636	15	2	also	also	ADV
cjfa-57636	15	3	examine	examine	VERB
cjfa-57636	15	4	firms	firm	NOUN
cjfa-57636	15	5	with	with	ADP
cjfa-57636	15	6	male	male	NOUN
cjfa-57636	15	7	to	to	ADP
cjfa-57636	15	8	female	female	ADJ
cjfa-57636	15	9	cfo	cfo	NOUN
cjfa-57636	15	10	changes	change	NOUN
cjfa-57636	15	11	and	and	CCONJ
cjfa-57636	15	12	vice	vice	NOUN
cjfa-57636	15	13	versa	versa	ADV
cjfa-57636	15	14	using	use	VERB
cjfa-57636	15	15	difference	difference	NOUN
cjfa-57636	15	16	in	in	ADP
cjfa-57636	15	17	difference	difference	NOUN
cjfa-57636	15	18	regressions	regression	NOUN
cjfa-57636	15	19	.	.	PUNCT
cjfa-57636	16	1	we	we	PRON
cjfa-57636	16	2	find	find	VERB
cjfa-57636	16	3	that	that	SCONJ
cjfa-57636	16	4	female	female	ADJ
cjfa-57636	16	5	cfo	cfo	NOUN
cjfa-57636	16	6	firms	firm	NOUN
cjfa-57636	16	7	have	have	VERB
cjfa-57636	16	8	a	a	DET
cjfa-57636	16	9	1.1	1.1	NUM
cjfa-57636	16	10	%	%	NOUN
cjfa-57636	16	11	higher	high	ADJ
cjfa-57636	16	12	fsc	fsc	PROPN
cjfa-57636	16	13	on	on	ADP
cjfa-57636	16	14	average	average	ADJ
cjfa-57636	16	15	than	than	ADP
cjfa-57636	16	16	male	male	ADJ
cjfa-57636	16	17	cfo	cfo	ADJ
cjfa-57636	16	18	firms	firm	NOUN
cjfa-57636	16	19	.	.	PUNCT
cjfa-57636	17	1	further	far	ADV
cjfa-57636	17	2	,	,	PUNCT
cjfa-57636	17	3	firms	firm	NOUN
cjfa-57636	17	4	that	that	PRON
cjfa-57636	17	5	switch	switch	VERB
cjfa-57636	17	6	from	from	ADP
cjfa-57636	17	7	having	have	VERB
cjfa-57636	17	8	a	a	DET
cjfa-57636	17	9	male	male	ADJ
cjfa-57636	17	10	cfo	cfo	NOUN
cjfa-57636	17	11	to	to	ADP
cjfa-57636	17	12	a	a	DET
cjfa-57636	17	13	female	female	ADJ
cjfa-57636	17	14	cfo	cfo	NOUN
cjfa-57636	17	15	experience	experience	NOUN
cjfa-57636	17	16	fsc	fsc	PROPN
cjfa-57636	17	17	increases	increase	NOUN
cjfa-57636	17	18	of	of	ADP
cjfa-57636	17	19	17.5	17.5	NUM
cjfa-57636	17	20	%	%	NOUN
cjfa-57636	17	21	.	.	PUNCT
cjfa-57636	18	1	on	on	ADP
cjfa-57636	18	2	the	the	DET
cjfa-57636	18	3	contrary	contrary	NOUN
cjfa-57636	18	4	,	,	PUNCT
cjfa-57636	18	5	firms	firm	NOUN
cjfa-57636	18	6	that	that	PRON
cjfa-57636	18	7	switch	switch	VERB
cjfa-57636	18	8	from	from	ADP
cjfa-57636	18	9	having	have	VERB
cjfa-57636	18	10	female	female	ADJ
cjfa-57636	18	11	cfos	cfos	NOUN
cjfa-57636	18	12	to	to	ADP
cjfa-57636	18	13	male	male	ADJ
cjfa-57636	18	14	cfos	cfos	PROPN
cjfa-57636	18	15	experience	experience	NOUN
cjfa-57636	18	16	fsc	fsc	PROPN
cjfa-57636	18	17	decreases	decrease	VERB
cjfa-57636	18	18	of	of	ADP
cjfa-57636	18	19	7.6	7.6	NUM
cjfa-57636	18	20	%	%	NOUN
cjfa-57636	18	21	.	.	PUNCT
cjfa-57636	19	1	thus	thus	ADV
cjfa-57636	19	2	,	,	PUNCT
cjfa-57636	19	3	we	we	PRON
cjfa-57636	19	4	conclude	conclude	VERB
cjfa-57636	19	5	that	that	SCONJ
cjfa-57636	19	6	firms	firm	NOUN
cjfa-57636	19	7	with	with	ADP
cjfa-57636	19	8	female	female	ADJ
cjfa-57636	19	9	cfos	cfos	NOUN
cjfa-57636	19	10	have	have	VERB
cjfa-57636	19	11	higher	high	ADJ
cjfa-57636	19	12	fsc	fsc	NOUN
cjfa-57636	19	13	than	than	ADP
cjfa-57636	19	14	those	those	PRON
cjfa-57636	19	15	with	with	ADP
cjfa-57636	19	16	male	male	ADJ
cjfa-57636	19	17	cfos	cfos	NOUN
cjfa-57636	19	18	.	.	PUNCT
cjfa-57636	20	1	we	we	PRON
cjfa-57636	20	2	believe	believe	VERB
cjfa-57636	20	3	that	that	SCONJ
cjfa-57636	20	4	our	our	PRON
cjfa-57636	20	5	findings	finding	NOUN
cjfa-57636	20	6	are	be	AUX
cjfa-57636	20	7	significant	significant	ADJ
cjfa-57636	20	8	to	to	ADP
cjfa-57636	20	9	regulators	regulator	NOUN
cjfa-57636	20	10	and	and	CCONJ
cjfa-57636	20	11	legislators	legislator	NOUN
cjfa-57636	20	12	,	,	PUNCT
cjfa-57636	20	13	and	and	CCONJ
cjfa-57636	20	14	also	also	ADV
cjfa-57636	20	15	add	add	VERB
cjfa-57636	20	16	supporting	support	VERB
cjfa-57636	20	17	evidence	evidence	NOUN
cjfa-57636	20	18	in	in	ADP
cjfa-57636	20	19	favor	favor	NOUN
cjfa-57636	20	20	of	of	ADP
cjfa-57636	20	21	the	the	DET
cjfa-57636	20	22	push	push	NOUN
cjfa-57636	20	23	for	for	ADP
cjfa-57636	20	24	increased	increase	VERB
cjfa-57636	20	25	female	female	ADJ
cjfa-57636	20	26	representation	representation	NOUN
cjfa-57636	20	27	in	in	ADP
cjfa-57636	20	28	the	the	DET
cjfa-57636	20	29	c	c	NOUN
cjfa-57636	20	30	-	-	NOUN
cjfa-57636	20	31	suite	suite	NOUN
cjfa-57636	20	32	.	.	PUNCT
cjfa-57636	20	33	 	 	SPACE
cjfa-57636	20	34	introduction	introduction	NOUN
cjfa-57636	20	35	 	 	SPACE
cjfa-57636	20	36	introduction	introduction	NOUN
cjfa-57636	20	37	representation	representation	NOUN
cjfa-57636	20	38	of	of	ADP
cjfa-57636	20	39	women	woman	NOUN
cjfa-57636	20	40	in	in	ADP
cjfa-57636	20	41	the	the	DET
cjfa-57636	20	42	workplace	workplace	NOUN
cjfa-57636	20	43	has	have	AUX
cjfa-57636	20	44	steadily	steadily	ADV
cjfa-57636	20	45	increased	increase	VERB
cjfa-57636	20	46	in	in	ADP
cjfa-57636	20	47	recent	recent	ADJ
cjfa-57636	20	48	years	year	NOUN
cjfa-57636	20	49	(	(	PUNCT
cjfa-57636	20	50	mckinsey	mckinsey	NOUN
cjfa-57636	20	51	&	&	CCONJ
cjfa-57636	20	52	company	company	NOUN
cjfa-57636	20	53	,	,	PUNCT
cjfa-57636	20	54	2022	2022	NUM
cjfa-57636	20	55	;	;	PUNCT
cjfa-57636	20	56	catalyst	catalyst	NOUN
cjfa-57636	20	57	,	,	PUNCT
cjfa-57636	20	58	2022	2022	NUM
cjfa-57636	20	59	)	)	PUNCT
cjfa-57636	20	60	.	.	PUNCT
cjfa-57636	21	1	this	this	PRON
cjfa-57636	21	2	has	have	AUX
cjfa-57636	21	3	led	lead	VERB
cjfa-57636	21	4	both	both	DET
cjfa-57636	21	5	academics	academic	NOUN
cjfa-57636	21	6	and	and	CCONJ
cjfa-57636	21	7	practitioners	practitioner	NOUN
cjfa-57636	21	8	to	to	PART
cjfa-57636	21	9	increasingly	increasingly	ADV
cjfa-57636	21	10	study	study	VERB
cjfa-57636	21	11	the	the	DET
cjfa-57636	21	12	impact	impact	NOUN
cjfa-57636	21	13	of	of	ADP
cjfa-57636	21	14	gender	gender	NOUN
cjfa-57636	21	15	on	on	ADP
cjfa-57636	21	16	corporate	corporate	ADJ
cjfa-57636	21	17	decision	decision	NOUN
cjfa-57636	21	18	-	-	PUNCT
cjfa-57636	21	19	making	make	VERB
cjfa-57636	21	20	and	and	CCONJ
cjfa-57636	21	21	firm	firm	ADJ
cjfa-57636	21	22	performance	performance	NOUN
cjfa-57636	21	23	.	.	PUNCT
cjfa-57636	22	1	while	while	SCONJ
cjfa-57636	22	2	ernst	ernst	PROPN
cjfa-57636	22	3	&	&	CCONJ
cjfa-57636	22	4	young	young	PROPN
cjfa-57636	22	5	and	and	CCONJ
cjfa-57636	22	6	the	the	DET
cjfa-57636	22	7	peterson	peterson	PROPN
cjfa-57636	22	8	institute	institute	PROPN
cjfa-57636	22	9	for	for	ADP
cjfa-57636	22	10	international	international	ADJ
cjfa-57636	22	11	economics	economic	NOUN
cjfa-57636	22	12	find	find	VERB
cjfa-57636	22	13	that	that	SCONJ
cjfa-57636	22	14	firms	firm	NOUN
cjfa-57636	22	15	with	with	ADP
cjfa-57636	22	16	female	female	ADJ
cjfa-57636	22	17	leadership	leadership	NOUN
cjfa-57636	22	18	experience	experience	NOUN
cjfa-57636	22	19	a	a	DET
cjfa-57636	22	20	15	15	NUM
cjfa-57636	22	21	%	%	NOUN
cjfa-57636	22	22	increase	increase	NOUN
cjfa-57636	22	23	in	in	ADP
cjfa-57636	22	24	profitability	profitability	NOUN
cjfa-57636	22	25	(	(	PUNCT
cjfa-57636	22	26	kobayashi	kobayashi	PROPN
cjfa-57636	22	27	,	,	PUNCT
cjfa-57636	22	28	2021	2021	NUM
cjfa-57636	22	29	)	)	PUNCT
cjfa-57636	22	30	,	,	PUNCT
cjfa-57636	22	31	a	a	DET
cjfa-57636	22	32	study	study	NOUN
cjfa-57636	22	33	by	by	ADP
cjfa-57636	22	34	quantopian	quantopian	PROPN
cjfa-57636	22	35	finds	find	VERB
cjfa-57636	22	36	that	that	SCONJ
cjfa-57636	22	37	female	female	ADJ
cjfa-57636	22	38	ceo	ceo	NOUN
cjfa-57636	22	39	-	-	PUNCT
cjfa-57636	22	40	led	lead	VERB
cjfa-57636	22	41	fortune	fortune	NOUN
cjfa-57636	22	42	1000	1000	NUM
cjfa-57636	22	43	firms	firm	NOUN
cjfa-57636	22	44	outperformed	outperform	VERB
cjfa-57636	22	45	the	the	DET
cjfa-57636	22	46	s&p	s&p	PROPN
cjfa-57636	22	47	500	500	NUM
cjfa-57636	22	48	by	by	ADP
cjfa-57636	22	49	226	226	NUM
cjfa-57636	22	50	%	%	NOUN
cjfa-57636	22	51	(	(	PUNCT
cjfa-57636	22	52	wechsler	wechsler	NOUN
cjfa-57636	22	53	,	,	PUNCT
cjfa-57636	22	54	2015	2015	NUM
cjfa-57636	22	55	)	)	PUNCT
cjfa-57636	22	56	.	.	PUNCT
cjfa-57636	23	1	in	in	ADP
cjfa-57636	23	2	this	this	DET
cjfa-57636	23	3	paper	paper	NOUN
cjfa-57636	23	4	,	,	PUNCT
cjfa-57636	23	5	we	we	PRON
cjfa-57636	23	6	examine	examine	VERB
cjfa-57636	23	7	the	the	DET
cjfa-57636	23	8	impact	impact	NOUN
cjfa-57636	23	9	of	of	ADP
cjfa-57636	23	10	female	female	ADJ
cjfa-57636	23	11	cfos	cfos	NOUN
cjfa-57636	23	12	on	on	ADP
cjfa-57636	23	13	u.s	u.s	PROPN
cjfa-57636	23	14	.	.	PROPN
cjfa-57636	23	15	firms	firm	NOUN
cjfa-57636	23	16	’	’	PART
cjfa-57636	23	17	financial	financial	ADJ
cjfa-57636	23	18	statement	statement	NOUN
cjfa-57636	23	19	comparability	comparability	NOUN
cjfa-57636	23	20	(	(	PUNCT
cjfa-57636	23	21	henceforth	henceforth	ADV
cjfa-57636	23	22	referred	refer	VERB
cjfa-57636	23	23	to	to	ADP
cjfa-57636	23	24	as	as	ADP
cjfa-57636	23	25	fsc	fsc	PROPN
cjfa-57636	23	26	)	)	PUNCT
cjfa-57636	23	27	.	.	PUNCT
cjfa-57636	24	1	existing	exist	VERB
cjfa-57636	24	2	literature	literature	NOUN
cjfa-57636	24	3	in	in	ADP
cjfa-57636	24	4	psychology	psychology	NOUN
cjfa-57636	24	5	,	,	PUNCT
cjfa-57636	24	6	accounting	accounting	NOUN
cjfa-57636	24	7	and	and	CCONJ
cjfa-57636	24	8	finance	finance	NOUN
cjfa-57636	24	9	finds	find	VERB
cjfa-57636	24	10	that	that	SCONJ
cjfa-57636	24	11	women	woman	NOUN
cjfa-57636	24	12	are	be	AUX
cjfa-57636	24	13	less	less	ADJ
cjfa-57636	24	14	risk	risk	NOUN
cjfa-57636	24	15	-	-	PUNCT
cjfa-57636	24	16	taking	taking	NOUN
cjfa-57636	24	17	,	,	PUNCT
cjfa-57636	24	18	less	less	ADV
cjfa-57636	24	19	overconfident	overconfident	ADJ
cjfa-57636	24	20	,	,	PUNCT
cjfa-57636	24	21	adopt	adopt	VERB
cjfa-57636	24	22	safer	safe	ADJ
cjfa-57636	24	23	corporate	corporate	ADJ
cjfa-57636	24	24	policies	policy	NOUN
cjfa-57636	24	25	,	,	PUNCT
cjfa-57636	24	26	and	and	CCONJ
cjfa-57636	24	27	are	be	AUX
cjfa-57636	24	28	associated	associate	VERB
cjfa-57636	24	29	with	with	ADP
cjfa-57636	24	30	improved	improved	ADJ
cjfa-57636	24	31	components	component	NOUN
cjfa-57636	24	32	of	of	ADP
cjfa-57636	24	33	financial	financial	ADJ
cjfa-57636	24	34	reporting	reporting	NOUN
cjfa-57636	24	35	quality	quality	NOUN
cjfa-57636	24	36	and	and	CCONJ
cjfa-57636	24	37	improved	improve	VERB
cjfa-57636	24	38	corporate	corporate	ADJ
cjfa-57636	24	39	leadership	leadership	NOUN
cjfa-57636	24	40	during	during	ADP
cjfa-57636	24	41	crises	crisis	NOUN
cjfa-57636	24	42	(	(	PUNCT
cjfa-57636	24	43	huang	huang	PROPN
cjfa-57636	24	44	&	&	CCONJ
cjfa-57636	24	45	kisgen	kisgen	PROPN
cjfa-57636	24	46	,	,	PUNCT
cjfa-57636	24	47	2013	2013	NUM
cjfa-57636	24	48	;	;	PUNCT
cjfa-57636	24	49	francis	francis	PROPN
cjfa-57636	24	50	,	,	PUNCT
cjfa-57636	24	51	hasan	hasan	PROPN
cjfa-57636	24	52	,	,	PUNCT
cjfa-57636	24	53	wu	wu	PROPN
cjfa-57636	24	54	&	&	CCONJ
cjfa-57636	24	55	yan	yan	PROPN
cjfa-57636	24	56	,	,	PUNCT
cjfa-57636	24	57	2014a	2014a	NUM
cjfa-57636	24	58	;	;	PUNCT
cjfa-57636	24	59	francis	francis	PROPN
cjfa-57636	24	60	,	,	PUNCT
cjfa-57636	24	61	hasan	hasan	PROPN
cjfa-57636	24	62	,	,	PUNCT
cjfa-57636	24	63	park	park	PROPN
cjfa-57636	24	64	&	&	CCONJ
cjfa-57636	24	65	wu	wu	PROPN
cjfa-57636	24	66	,	,	PUNCT
cjfa-57636	24	67	2015	2015	NUM
cjfa-57636	24	68	;	;	PUNCT
cjfa-57636	24	69	sinha	sinha	NOUN
cjfa-57636	24	70	,	,	PUNCT
cjfa-57636	24	71	2023	2023	NUM
cjfa-57636	24	72	)	)	PUNCT
cjfa-57636	24	73	.	.	PUNCT
cjfa-57636	25	1	these	these	DET
cjfa-57636	25	2	outcomes	outcome	NOUN
cjfa-57636	25	3	could	could	AUX
cjfa-57636	25	4	be	be	AUX
cjfa-57636	25	5	partially	partially	ADV
cjfa-57636	25	6	due	due	ADJ
cjfa-57636	25	7	to	to	ADP
cjfa-57636	25	8	women	woman	NOUN
cjfa-57636	25	9	’s	’s	PART
cjfa-57636	25	10	more	more	ADV
cjfa-57636	25	11	ethical	ethical	ADJ
cjfa-57636	25	12	traits	trait	NOUN
cjfa-57636	25	13	and	and	CCONJ
cjfa-57636	25	14	their	their	PRON
cjfa-57636	25	15	tendency	tendency	NOUN
cjfa-57636	25	16	to	to	PART
cjfa-57636	25	17	comply	comply	VERB
cjfa-57636	25	18	with	with	ADP
cjfa-57636	25	19	rules	rule	NOUN
cjfa-57636	25	20	and	and	CCONJ
cjfa-57636	25	21	regulations	regulation	NOUN
cjfa-57636	25	22	(	(	PUNCT
cjfa-57636	25	23	beu	beu	NOUN
cjfa-57636	25	24	,	,	PUNCT
cjfa-57636	25	25	buckley	buckley	PROPN
cjfa-57636	25	26	&	&	CCONJ
cjfa-57636	25	27	harvey	harvey	PROPN
cjfa-57636	25	28	,	,	PUNCT
cjfa-57636	25	29	2003	2003	NUM
cjfa-57636	25	30	;	;	PUNCT
cjfa-57636	25	31	chun	chun	PROPN
cjfa-57636	25	32	,	,	PUNCT
cjfa-57636	25	33	2005	2005	NUM
cjfa-57636	25	34	;	;	PUNCT
cjfa-57636	25	35	linley	linley	PROPN
cjfa-57636	25	36	,	,	PUNCT
cjfa-57636	25	37	maltby	maltby	PROPN
cjfa-57636	25	38	,	,	PUNCT
cjfa-57636	25	39	wood	wood	PROPN
cjfa-57636	25	40	,	,	PUNCT
cjfa-57636	25	41	joseph	joseph	PROPN
cjfa-57636	25	42	,	,	PUNCT
cjfa-57636	25	43	harrington	harrington	PROPN
cjfa-57636	25	44	,	,	PUNCT
cjfa-57636	25	45	peterson	peterson	PROPN
cjfa-57636	25	46	,	,	PUNCT
cjfa-57636	25	47	park	park	NOUN
cjfa-57636	25	48	&	&	CCONJ
cjfa-57636	25	49	seligman	seligman	PROPN
cjfa-57636	25	50	,	,	PUNCT
cjfa-57636	25	51	2007	2007	NUM
cjfa-57636	25	52	)	)	PUNCT
cjfa-57636	25	53	.	.	PUNCT
cjfa-57636	26	1	however	however	ADV
cjfa-57636	26	2	,	,	PUNCT
cjfa-57636	26	3	while	while	SCONJ
cjfa-57636	26	4	the	the	DET
cjfa-57636	26	5	need	need	NOUN
cjfa-57636	26	6	for	for	ADP
cjfa-57636	26	7	fsc	fsc	PROPN
cjfa-57636	26	8	has	have	AUX
cjfa-57636	26	9	been	be	AUX
cjfa-57636	26	10	stressed	stress	VERB
cjfa-57636	26	11	by	by	ADP
cjfa-57636	26	12	the	the	DET
cjfa-57636	26	13	financial	financial	ADJ
cjfa-57636	26	14	accounting	accounting	NOUN
cjfa-57636	26	15	standards	standards	PROPN
cjfa-57636	26	16	board	board	NOUN
cjfa-57636	26	17	(	(	PUNCT
cjfa-57636	26	18	fasb	fasb	PROPN
cjfa-57636	26	19	)	)	PUNCT
cjfa-57636	26	20	(	(	PUNCT
cjfa-57636	26	21	1980	1980	NUM
cjfa-57636	26	22	;	;	PUNCT
cjfa-57636	26	23	2010	2010	NUM
cjfa-57636	26	24	)	)	PUNCT
cjfa-57636	26	25	,	,	PUNCT
cjfa-57636	26	26	international	international	ADJ
cjfa-57636	26	27	accounting	accounting	NOUN
cjfa-57636	26	28	standards	standard	NOUN
cjfa-57636	26	29	board	board	NOUN
cjfa-57636	26	30	(	(	PUNCT
cjfa-57636	26	31	iasb	iasb	PROPN
cjfa-57636	26	32	)	)	PUNCT
cjfa-57636	26	33	(	(	PUNCT
cjfa-57636	26	34	2010	2010	NUM
cjfa-57636	26	35	)	)	PUNCT
cjfa-57636	26	36	,	,	PUNCT
cjfa-57636	26	37	academic	academic	ADJ
cjfa-57636	26	38	literature	literature	NOUN
cjfa-57636	26	39	(	(	PUNCT
cjfa-57636	26	40	de	de	X
cjfa-57636	26	41	franco	franco	PROPN
cjfa-57636	26	42	,	,	PUNCT
cjfa-57636	26	43	kothari	kothari	PROPN
cjfa-57636	26	44	&	&	CCONJ
cjfa-57636	26	45	verdi	verdi	PROPN
cjfa-57636	26	46	,	,	PUNCT
cjfa-57636	26	47	2011	2011	NUM
cjfa-57636	26	48	)	)	PUNCT
cjfa-57636	26	49	,	,	PUNCT
cjfa-57636	26	50	and	and	CCONJ
cjfa-57636	26	51	financial	financial	ADJ
cjfa-57636	26	52	statement	statement	NOUN
cjfa-57636	26	53	analysis	analysis	NOUN
cjfa-57636	26	54	textbooks	textbook	NOUN
cjfa-57636	26	55	(	(	PUNCT
cjfa-57636	26	56	revsine	revsine	PROPN
cjfa-57636	26	57	,	,	PUNCT
cjfa-57636	26	58	collins	collins	PROPN
cjfa-57636	26	59	,	,	PUNCT
cjfa-57636	26	60	johnson	johnson	PROPN
cjfa-57636	26	61	,	,	PUNCT
cjfa-57636	26	62	mittelstaedt	mittelstaedt	NOUN
cjfa-57636	26	63	&	&	CCONJ
cjfa-57636	26	64	soffer	soffer	NOUN
cjfa-57636	26	65	,	,	PUNCT
cjfa-57636	26	66	2012	2012	NUM
cjfa-57636	26	67	)	)	PUNCT
cjfa-57636	26	68	,	,	PUNCT
cjfa-57636	26	69	existing	exist	VERB
cjfa-57636	26	70	studies	study	NOUN
cjfa-57636	26	71	have	have	AUX
cjfa-57636	26	72	not	not	PART
cjfa-57636	26	73	yet	yet	ADV
cjfa-57636	26	74	examined	examine	VERB
cjfa-57636	26	75	how	how	SCONJ
cjfa-57636	26	76	the	the	DET
cjfa-57636	26	77	executive	executive	NOUN
cjfa-57636	26	78	's	's	PART
cjfa-57636	26	79	gender	gender	NOUN
cjfa-57636	26	80	impacts	impact	NOUN
cjfa-57636	26	81	fsc	fsc	PROPN
cjfa-57636	26	82	in	in	ADP
cjfa-57636	26	83	the	the	DET
cjfa-57636	26	84	united	united	PROPN
cjfa-57636	26	85	states	states	PROPN
cjfa-57636	26	86	.	.	PUNCT
cjfa-57636	27	1	we	we	PRON
cjfa-57636	27	2	thus	thus	ADV
cjfa-57636	27	3	fill	fill	VERB
cjfa-57636	27	4	this	this	DET
cjfa-57636	27	5	significant	significant	ADJ
cjfa-57636	27	6	gap	gap	NOUN
cjfa-57636	27	7	in	in	ADP
cjfa-57636	27	8	the	the	DET
cjfa-57636	27	9	existing	exist	VERB
cjfa-57636	27	10	academic	academic	ADJ
cjfa-57636	27	11	literature	literature	NOUN
cjfa-57636	27	12	,	,	PUNCT
cjfa-57636	27	13	by	by	ADP
cjfa-57636	27	14	examining	examine	VERB
cjfa-57636	27	15	the	the	DET
cjfa-57636	27	16	effect	effect	NOUN
cjfa-57636	27	17	of	of	ADP
cjfa-57636	27	18	cfo	cfo	ADJ
cjfa-57636	27	19	gender	gender	NOUN
cjfa-57636	27	20	on	on	ADP
cjfa-57636	27	21	fsc	fsc	PROPN
cjfa-57636	27	22	in	in	ADP
cjfa-57636	27	23	a	a	DET
cjfa-57636	27	24	u.s	u.s	PROPN
cjfa-57636	27	25	.	.	PROPN
cjfa-57636	27	26	setting	setting	NOUN
cjfa-57636	27	27	and	and	CCONJ
cjfa-57636	27	28	argue	argue	VERB
cjfa-57636	27	29	that	that	SCONJ
cjfa-57636	27	30	firms	firm	NOUN
cjfa-57636	27	31	with	with	ADP
cjfa-57636	27	32	female	female	ADJ
cjfa-57636	27	33	cfos	cfos	NOUN
cjfa-57636	27	34	have	have	VERB
cjfa-57636	27	35	greater	great	ADJ
cjfa-57636	27	36	fsc	fsc	PROPN
cjfa-57636	27	37	.	.	PUNCT
cjfa-57636	28	1	the	the	DET
cjfa-57636	28	2	impact	impact	NOUN
cjfa-57636	28	3	of	of	ADP
cjfa-57636	28	4	female	female	ADJ
cjfa-57636	28	5	executives	executive	NOUN
cjfa-57636	28	6	on	on	ADP
cjfa-57636	28	7	the	the	DET
cjfa-57636	28	8	quality	quality	NOUN
cjfa-57636	28	9	comparability	comparability	NOUN
cjfa-57636	28	10	…	…	PUNCT
cjfa-57636	28	11	3131	3131	NUM
cjfa-57636	28	12	we	we	PRON
cjfa-57636	28	13	examine	examine	VERB
cjfa-57636	28	14	the	the	DET
cjfa-57636	28	15	effects	effect	NOUN
cjfa-57636	28	16	of	of	ADP
cjfa-57636	28	17	female	female	ADJ
cjfa-57636	28	18	cfos	cfos	NOUN
cjfa-57636	28	19	in	in	ADP
cjfa-57636	28	20	a	a	DET
cjfa-57636	28	21	u.s	u.s	PROPN
cjfa-57636	28	22	.	.	PROPN
cjfa-57636	28	23	setting	setting	NOUN
cjfa-57636	28	24	because	because	SCONJ
cjfa-57636	28	25	we	we	PRON
cjfa-57636	28	26	argue	argue	VERB
cjfa-57636	28	27	that	that	SCONJ
cjfa-57636	28	28	as	as	SCONJ
cjfa-57636	28	29	the	the	DET
cjfa-57636	28	30	title	title	NOUN
cjfa-57636	28	31	‘	'	PUNCT
cjfa-57636	28	32	chief	chief	ADJ
cjfa-57636	28	33	financial	financial	ADJ
cjfa-57636	28	34	officer	officer	NOUN
cjfa-57636	28	35	’	'	PUNCT
cjfa-57636	28	36	suggests	suggest	VERB
cjfa-57636	28	37	,	,	PUNCT
cjfa-57636	28	38	a	a	DET
cjfa-57636	28	39	firm	firm	NOUN
cjfa-57636	28	40	’s	’s	PART
cjfa-57636	28	41	cfo	cfo	NOUN
cjfa-57636	28	42	is	be	AUX
cjfa-57636	28	43	primarily	primarily	ADV
cjfa-57636	28	44	responsible	responsible	ADJ
cjfa-57636	28	45	for	for	ADP
cjfa-57636	28	46	the	the	DET
cjfa-57636	28	47	firm	firm	NOUN
cjfa-57636	28	48	’s	’s	PART
cjfa-57636	28	49	financial	financial	ADJ
cjfa-57636	28	50	reporting	reporting	NOUN
cjfa-57636	28	51	choices	choice	NOUN
cjfa-57636	28	52	and	and	CCONJ
cjfa-57636	28	53	decisions	decision	NOUN
cjfa-57636	28	54	.	.	PUNCT
cjfa-57636	29	1	existing	exist	VERB
cjfa-57636	29	2	literature	literature	NOUN
cjfa-57636	29	3	also	also	ADV
cjfa-57636	29	4	provides	provide	VERB
cjfa-57636	29	5	compelling	compelling	ADJ
cjfa-57636	29	6	evidence	evidence	NOUN
cjfa-57636	29	7	that	that	SCONJ
cjfa-57636	29	8	among	among	ADP
cjfa-57636	29	9	all	all	DET
cjfa-57636	29	10	senior	senior	ADJ
cjfa-57636	29	11	managers	manager	NOUN
cjfa-57636	29	12	,	,	PUNCT
cjfa-57636	29	13	the	the	DET
cjfa-57636	29	14	cfo	cfo	NOUN
cjfa-57636	29	15	has	have	AUX
cjfa-57636	29	16	the	the	DET
cjfa-57636	29	17	strongest	strong	ADJ
cjfa-57636	29	18	impact	impact	NOUN
cjfa-57636	29	19	on	on	ADP
cjfa-57636	29	20	their	their	PRON
cjfa-57636	29	21	firm	firm	NOUN
cjfa-57636	29	22	’s	’s	PART
cjfa-57636	29	23	financial	financial	ADJ
cjfa-57636	29	24	reporting	reporting	NOUN
cjfa-57636	29	25	decisions	decision	NOUN
cjfa-57636	29	26	(	(	PUNCT
cjfa-57636	29	27	francis	francis	PROPN
cjfa-57636	29	28	et	et	PROPN
cjfa-57636	29	29	al	al	PROPN
cjfa-57636	29	30	.	.	PROPN
cjfa-57636	29	31	,	,	PUNCT
cjfa-57636	29	32	2015	2015	NUM
cjfa-57636	29	33	;	;	PUNCT
cjfa-57636	29	34	jiang	jiang	PROPN
cjfa-57636	29	35	,	,	PUNCT
cjfa-57636	29	36	petroni	petroni	PROPN
cjfa-57636	29	37	&	&	CCONJ
cjfa-57636	29	38	wang	wang	PROPN
cjfa-57636	29	39	,	,	PUNCT
cjfa-57636	29	40	2010	2010	NUM
cjfa-57636	29	41	)	)	PUNCT
cjfa-57636	29	42	.	.	PUNCT
cjfa-57636	30	1	thus	thus	ADV
cjfa-57636	30	2	,	,	PUNCT
cjfa-57636	30	3	a	a	DET
cjfa-57636	30	4	number	number	NOUN
cjfa-57636	30	5	of	of	ADP
cjfa-57636	30	6	studies	study	NOUN
cjfa-57636	30	7	that	that	PRON
cjfa-57636	30	8	examine	examine	VERB
cjfa-57636	30	9	the	the	DET
cjfa-57636	30	10	effects	effect	NOUN
cjfa-57636	30	11	of	of	ADP
cjfa-57636	30	12	executive	executive	ADJ
cjfa-57636	30	13	gender	gender	NOUN
cjfa-57636	30	14	on	on	ADP
cjfa-57636	30	15	financial	financial	ADJ
cjfa-57636	30	16	reporting	reporting	NOUN
cjfa-57636	30	17	outcomes	outcome	NOUN
cjfa-57636	30	18	do	do	VERB
cjfa-57636	30	19	so	so	ADV
cjfa-57636	30	20	by	by	ADP
cjfa-57636	30	21	analyzing	analyze	VERB
cjfa-57636	30	22	the	the	DET
cjfa-57636	30	23	effects	effect	NOUN
cjfa-57636	30	24	of	of	ADP
cjfa-57636	30	25	cfo	cfo	ADJ
cjfa-57636	30	26	gender	gender	NOUN
cjfa-57636	30	27	(	(	PUNCT
cjfa-57636	30	28	barua	barua	PROPN
cjfa-57636	30	29	,	,	PUNCT
cjfa-57636	30	30	davidson	davidson	NOUN
cjfa-57636	30	31	,	,	PUNCT
cjfa-57636	30	32	rama	rama	PROPN
cjfa-57636	30	33	&	&	CCONJ
cjfa-57636	30	34	thiruvadi	thiruvadi	PROPN
cjfa-57636	30	35	,	,	PUNCT
cjfa-57636	30	36	2010	2010	NUM
cjfa-57636	30	37	;	;	PUNCT
cjfa-57636	30	38	huang	huang	PROPN
cjfa-57636	30	39	&	&	CCONJ
cjfa-57636	30	40	kisgen	kisgen	PROPN
cjfa-57636	30	41	,	,	PUNCT
cjfa-57636	30	42	2013	2013	NUM
cjfa-57636	30	43	;	;	PUNCT
cjfa-57636	30	44	francis	francis	PROPN
cjfa-57636	30	45	et	et	PROPN
cjfa-57636	30	46	al	al	PROPN
cjfa-57636	30	47	.	.	PROPN
cjfa-57636	30	48	,	,	PUNCT
cjfa-57636	30	49	2014a	2014a	NUM
cjfa-57636	30	50	;	;	PUNCT
cjfa-57636	30	51	francis	francis	PROPN
cjfa-57636	30	52	et	et	PROPN
cjfa-57636	30	53	al	al	PROPN
cjfa-57636	30	54	.	.	PROPN
cjfa-57636	30	55	,	,	PUNCT
cjfa-57636	30	56	2015	2015	NUM
cjfa-57636	30	57	;	;	PUNCT
cjfa-57636	30	58	gupta	gupta	NOUN
cjfa-57636	30	59	,	,	PUNCT
cjfa-57636	30	60	mortal	mortal	ADJ
cjfa-57636	30	61	,	,	PUNCT
cjfa-57636	30	62	chakrabarty	chakrabarty	NOUN
cjfa-57636	30	63	,	,	PUNCT
cjfa-57636	30	64	guo	guo	PROPN
cjfa-57636	30	65	&	&	CCONJ
cjfa-57636	30	66	turban	turban	PROPN
cjfa-57636	30	67	,	,	PUNCT
cjfa-57636	30	68	2020	2020	NUM
cjfa-57636	30	69	)	)	PUNCT
cjfa-57636	30	70	.	.	PUNCT
cjfa-57636	31	1	we	we	PRON
cjfa-57636	31	2	test	test	VERB
cjfa-57636	31	3	our	our	PRON
cjfa-57636	31	4	hypothesis	hypothesis	NOUN
cjfa-57636	31	5	using	use	VERB
cjfa-57636	31	6	a	a	DET
cjfa-57636	31	7	sample	sample	NOUN
cjfa-57636	31	8	of	of	ADP
cjfa-57636	31	9	u.s	u.s	PROPN
cjfa-57636	31	10	.	.	PROPN
cjfa-57636	31	11	listed	list	VERB
cjfa-57636	31	12	firm	firm	ADJ
cjfa-57636	31	13	cfos	cfos	PROPN
cjfa-57636	31	14	obtained	obtain	VERB
cjfa-57636	31	15	from	from	ADP
cjfa-57636	31	16	execucomp	execucomp	NOUN
cjfa-57636	31	17	for	for	ADP
cjfa-57636	31	18	the	the	DET
cjfa-57636	31	19	years	year	NOUN
cjfa-57636	31	20	1992	1992	NUM
cjfa-57636	31	21	to	to	ADP
cjfa-57636	31	22	2023	2023	NUM
cjfa-57636	31	23	,	,	PUNCT
cjfa-57636	31	24	using	use	VERB
cjfa-57636	31	25	pooled	pool	VERB
cjfa-57636	31	26	panel	panel	NOUN
cjfa-57636	31	27	regressions	regression	NOUN
cjfa-57636	31	28	and	and	CCONJ
cjfa-57636	31	29	a	a	DET
cjfa-57636	31	30	difference	difference	NOUN
cjfa-57636	31	31	in	in	ADP
cjfa-57636	31	32	difference	difference	NOUN
cjfa-57636	31	33	(	(	PUNCT
cjfa-57636	31	34	did	do	AUX
cjfa-57636	31	35	)	)	PUNCT
cjfa-57636	31	36	research	research	NOUN
cjfa-57636	31	37	design	design	NOUN
cjfa-57636	31	38	model	model	NOUN
cjfa-57636	31	39	.	.	PUNCT
cjfa-57636	32	1	we	we	PRON
cjfa-57636	32	2	require	require	VERB
cjfa-57636	32	3	both	both	PRON
cjfa-57636	32	4	preand	preand	VERB
cjfa-57636	32	5	post	post	ADJ
cjfa-57636	32	6	-	-	ADJ
cjfa-57636	32	7	transition	transition	ADJ
cjfa-57636	32	8	cfos	cfos	NOUN
cjfa-57636	32	9	to	to	PART
cjfa-57636	32	10	be	be	AUX
cjfa-57636	32	11	in	in	ADP
cjfa-57636	32	12	office	office	NOUN
cjfa-57636	32	13	for	for	ADP
cjfa-57636	32	14	at	at	ADV
cjfa-57636	32	15	least	least	ADV
cjfa-57636	32	16	three	three	NUM
cjfa-57636	32	17	consecutive	consecutive	ADJ
cjfa-57636	32	18	years	year	NOUN
cjfa-57636	32	19	,	,	PUNCT
cjfa-57636	32	20	excluding	exclude	VERB
cjfa-57636	32	21	the	the	DET
cjfa-57636	32	22	transition	transition	NOUN
cjfa-57636	32	23	year	year	NOUN
cjfa-57636	32	24	.	.	PUNCT
cjfa-57636	33	1	fsc	fsc	PROPN
cjfa-57636	33	2	is	be	AUX
cjfa-57636	33	3	measured	measure	VERB
cjfa-57636	33	4	through	through	ADP
cjfa-57636	33	5	the	the	DET
cjfa-57636	33	6	difference	difference	NOUN
cjfa-57636	33	7	of	of	ADP
cjfa-57636	33	8	total	total	ADJ
cjfa-57636	33	9	accruals	accrual	NOUN
cjfa-57636	33	10	as	as	ADP
cjfa-57636	33	11	in	in	ADP
cjfa-57636	33	12	francis	francis	PROPN
cjfa-57636	33	13	,	,	PUNCT
cjfa-57636	33	14	pinnuck	pinnuck	PROPN
cjfa-57636	33	15	and	and	CCONJ
cjfa-57636	33	16	watanabe	watanabe	PROPN
cjfa-57636	33	17	(	(	PUNCT
cjfa-57636	33	18	2014b	2014b	NUM
cjfa-57636	33	19	)	)	PUNCT
cjfa-57636	33	20	,	,	PUNCT
cjfa-57636	33	21	and	and	CCONJ
cjfa-57636	33	22	with	with	ADP
cjfa-57636	33	23	the	the	DET
cjfa-57636	33	24	approach	approach	NOUN
cjfa-57636	33	25	employed	employ	VERB
cjfa-57636	33	26	by	by	ADP
cjfa-57636	33	27	de	de	PROPN
cjfa-57636	33	28	franco	franco	PROPN
cjfa-57636	33	29	et	et	PROPN
cjfa-57636	33	30	al	al	PROPN
cjfa-57636	33	31	.	.	PROPN
cjfa-57636	34	1	(	(	PUNCT
cjfa-57636	34	2	2011	2011	NUM
cjfa-57636	34	3	)	)	PUNCT
cjfa-57636	34	4	,	,	PUNCT
cjfa-57636	34	5	who	who	PRON
cjfa-57636	34	6	measure	measure	VERB
cjfa-57636	34	7	comparability	comparability	NOUN
cjfa-57636	34	8	as	as	ADP
cjfa-57636	34	9	the	the	DET
cjfa-57636	34	10	degree	degree	NOUN
cjfa-57636	34	11	to	to	PART
cjfa-57636	34	12	which	which	PRON
cjfa-57636	34	13	earnings	earning	NOUN
cjfa-57636	34	14	for	for	ADP
cjfa-57636	34	15	two	two	NUM
cjfa-57636	34	16	firms	firm	NOUN
cjfa-57636	34	17	in	in	ADP
cjfa-57636	34	18	the	the	DET
cjfa-57636	34	19	same	same	ADJ
cjfa-57636	34	20	industry	industry	NOUN
cjfa-57636	34	21	covary	covary	ADJ
cjfa-57636	34	22	over	over	ADP
cjfa-57636	34	23	time	time	NOUN
cjfa-57636	34	24	.	.	PUNCT
cjfa-57636	35	1	our	our	PRON
cjfa-57636	35	2	results	result	NOUN
cjfa-57636	35	3	consistently	consistently	ADV
cjfa-57636	35	4	show	show	VERB
cjfa-57636	35	5	that	that	SCONJ
cjfa-57636	35	6	firms	firm	NOUN
cjfa-57636	35	7	with	with	ADP
cjfa-57636	35	8	female	female	ADJ
cjfa-57636	35	9	cfos	cfos	NOUN
cjfa-57636	35	10	have	have	VERB
cjfa-57636	35	11	higher	high	ADJ
cjfa-57636	35	12	fsc	fsc	NOUN
cjfa-57636	35	13	than	than	ADP
cjfa-57636	35	14	those	those	PRON
cjfa-57636	35	15	with	with	ADP
cjfa-57636	35	16	male	male	ADJ
cjfa-57636	35	17	cfos	cfos	NOUN
cjfa-57636	35	18	.	.	PUNCT
cjfa-57636	36	1	our	our	PRON
cjfa-57636	36	2	pooled	pool	VERB
cjfa-57636	36	3	panel	panel	NOUN
cjfa-57636	36	4	regression	regression	NOUN
cjfa-57636	36	5	results	result	NOUN
cjfa-57636	36	6	show	show	VERB
cjfa-57636	36	7	that	that	SCONJ
cjfa-57636	36	8	female	female	ADJ
cjfa-57636	36	9	cfos	cfos	NOUN
cjfa-57636	36	10	have	have	VERB
cjfa-57636	36	11	1.1	1.1	NUM
cjfa-57636	36	12	%	%	NOUN
cjfa-57636	36	13	higher	high	ADJ
cjfa-57636	36	14	fsc	fsc	NOUN
cjfa-57636	36	15	than	than	ADP
cjfa-57636	36	16	male	male	ADJ
cjfa-57636	36	17	cfos	cfos	NOUN
cjfa-57636	36	18	.	.	PUNCT
cjfa-57636	37	1	further	far	ADV
cjfa-57636	37	2	,	,	PUNCT
cjfa-57636	37	3	firms	firm	NOUN
cjfa-57636	37	4	with	with	ADP
cjfa-57636	37	5	female	female	ADJ
cjfa-57636	37	6	to	to	ADP
cjfa-57636	37	7	male	male	NOUN
cjfa-57636	37	8	cfo	cfo	PROPN
cjfa-57636	37	9	switches	switch	NOUN
cjfa-57636	37	10	experience	experience	NOUN
cjfa-57636	37	11	decreases	decrease	NOUN
cjfa-57636	37	12	in	in	ADP
cjfa-57636	37	13	fsc	fsc	PROPN
cjfa-57636	37	14	of	of	ADP
cjfa-57636	37	15	7.6	7.6	NUM
cjfa-57636	37	16	%	%	NOUN
cjfa-57636	37	17	.	.	PUNCT
cjfa-57636	38	1	finally	finally	ADV
cjfa-57636	38	2	,	,	PUNCT
cjfa-57636	38	3	our	our	PRON
cjfa-57636	38	4	tests	test	NOUN
cjfa-57636	38	5	also	also	ADV
cjfa-57636	38	6	show	show	VERB
cjfa-57636	38	7	that	that	SCONJ
cjfa-57636	38	8	firms	firm	NOUN
cjfa-57636	38	9	that	that	PRON
cjfa-57636	38	10	switch	switch	VERB
cjfa-57636	38	11	from	from	ADP
cjfa-57636	38	12	having	have	VERB
cjfa-57636	38	13	a	a	DET
cjfa-57636	38	14	male	male	ADJ
cjfa-57636	38	15	cfo	cfo	NOUN
cjfa-57636	38	16	to	to	ADP
cjfa-57636	38	17	a	a	DET
cjfa-57636	38	18	female	female	ADJ
cjfa-57636	38	19	cfo	cfo	NOUN
cjfa-57636	38	20	have	have	VERB
cjfa-57636	38	21	increases	increase	NOUN
cjfa-57636	38	22	in	in	ADP
cjfa-57636	38	23	fsc	fsc	PROPN
cjfa-57636	38	24	of	of	ADP
cjfa-57636	38	25	17.5	17.5	NUM
cjfa-57636	38	26	%	%	NOUN
cjfa-57636	38	27	.	.	PUNCT
cjfa-57636	39	1	our	our	PRON
cjfa-57636	39	2	results	result	NOUN
cjfa-57636	39	3	are	be	AUX
cjfa-57636	39	4	robust	robust	ADJ
cjfa-57636	39	5	to	to	ADP
cjfa-57636	39	6	the	the	DET
cjfa-57636	39	7	inclusion	inclusion	NOUN
cjfa-57636	39	8	of	of	ADP
cjfa-57636	39	9	industry	industry	NOUN
cjfa-57636	39	10	and	and	CCONJ
cjfa-57636	39	11	year	year	NOUN
cjfa-57636	39	12	fixed	fix	VERB
cjfa-57636	39	13	effects	effect	NOUN
cjfa-57636	39	14	.	.	PUNCT
cjfa-57636	40	1	our	our	PRON
cjfa-57636	40	2	paper	paper	NOUN
cjfa-57636	40	3	makes	make	VERB
cjfa-57636	40	4	several	several	ADJ
cjfa-57636	40	5	contributions	contribution	NOUN
cjfa-57636	40	6	to	to	ADP
cjfa-57636	40	7	existing	exist	VERB
cjfa-57636	40	8	literature	literature	NOUN
cjfa-57636	40	9	.	.	PUNCT
cjfa-57636	41	1	firstly	firstly	ADV
cjfa-57636	41	2	,	,	PUNCT
cjfa-57636	41	3	to	to	ADP
cjfa-57636	41	4	our	our	PRON
cjfa-57636	41	5	knowledge	knowledge	NOUN
cjfa-57636	41	6	,	,	PUNCT
cjfa-57636	41	7	this	this	PRON
cjfa-57636	41	8	is	be	AUX
cjfa-57636	41	9	the	the	DET
cjfa-57636	41	10	first	first	ADJ
cjfa-57636	41	11	paper	paper	NOUN
cjfa-57636	41	12	that	that	PRON
cjfa-57636	41	13	investigates	investigate	VERB
cjfa-57636	41	14	the	the	DET
cjfa-57636	41	15	effects	effect	NOUN
cjfa-57636	41	16	of	of	ADP
cjfa-57636	41	17	gender	gender	NOUN
cjfa-57636	41	18	on	on	ADP
cjfa-57636	41	19	fsc	fsc	PROPN
cjfa-57636	41	20	in	in	ADP
cjfa-57636	41	21	a	a	DET
cjfa-57636	41	22	u.s	u.s	PROPN
cjfa-57636	41	23	.	.	PROPN
cjfa-57636	41	24	firm	firm	PROPN
cjfa-57636	41	25	setting	setting	NOUN
cjfa-57636	41	26	.	.	PUNCT
cjfa-57636	42	1	our	our	PRON
cjfa-57636	42	2	paper	paper	NOUN
cjfa-57636	42	3	differs	differ	VERB
cjfa-57636	42	4	from	from	ADP
cjfa-57636	42	5	wang	wang	PROPN
cjfa-57636	42	6	,	,	PUNCT
cjfa-57636	42	7	zhang	zhang	PROPN
cjfa-57636	42	8	,	,	PUNCT
cjfa-57636	42	9	ho	ho	PROPN
cjfa-57636	42	10	and	and	CCONJ
cjfa-57636	42	11	usman	usman	PROPN
cjfa-57636	42	12	(	(	PUNCT
cjfa-57636	42	13	2023	2023	NUM
cjfa-57636	42	14	)	)	PUNCT
cjfa-57636	42	15	since	since	SCONJ
cjfa-57636	42	16	we	we	PRON
cjfa-57636	42	17	focus	focus	VERB
cjfa-57636	42	18	on	on	ADP
cjfa-57636	42	19	cfos	cfos	PROPN
cjfa-57636	42	20	of	of	ADP
cjfa-57636	42	21	u.s	u.s	PROPN
cjfa-57636	42	22	.	.	PROPN
cjfa-57636	42	23	listed	list	VERB
cjfa-57636	42	24	firms	firm	NOUN
cjfa-57636	42	25	,	,	PUNCT
cjfa-57636	42	26	while	while	SCONJ
cjfa-57636	42	27	they	they	PRON
cjfa-57636	42	28	examine	examine	VERB
cjfa-57636	42	29	chinese	chinese	ADJ
cjfa-57636	42	30	listed	list	VERB
cjfa-57636	42	31	firms	firm	NOUN
cjfa-57636	42	32	.	.	PUNCT
cjfa-57636	43	1	chinese	chinese	ADJ
cjfa-57636	43	2	firms	firm	NOUN
cjfa-57636	43	3	are	be	AUX
cjfa-57636	43	4	significantly	significantly	ADV
cjfa-57636	43	5	different	different	ADJ
cjfa-57636	43	6	from	from	ADP
cjfa-57636	43	7	u.s	u.s	PROPN
cjfa-57636	43	8	.	.	PROPN
cjfa-57636	43	9	listed	list	VERB
cjfa-57636	43	10	firms	firm	NOUN
cjfa-57636	43	11	in	in	ADP
cjfa-57636	43	12	a	a	DET
cjfa-57636	43	13	variety	variety	NOUN
cjfa-57636	43	14	of	of	ADP
cjfa-57636	43	15	ways	way	NOUN
cjfa-57636	43	16	.	.	PUNCT
cjfa-57636	44	1	lu	lu	PROPN
cjfa-57636	44	2	,	,	PUNCT
cjfa-57636	44	3	shin	shin	PROPN
cjfa-57636	44	4	and	and	CCONJ
cjfa-57636	44	5	zhang	zhang	PROPN
cjfa-57636	44	6	(	(	PUNCT
cjfa-57636	44	7	2023	2023	NUM
cjfa-57636	44	8	)	)	PUNCT
cjfa-57636	44	9	find	find	VERB
cjfa-57636	44	10	that	that	SCONJ
cjfa-57636	44	11	chinese	chinese	ADJ
cjfa-57636	44	12	firms	firm	NOUN
cjfa-57636	44	13	have	have	VERB
cjfa-57636	44	14	an	an	DET
cjfa-57636	44	15	increased	increase	VERB
cjfa-57636	44	16	preference	preference	NOUN
cjfa-57636	44	17	for	for	ADP
cjfa-57636	44	18	predictive	predictive	ADJ
cjfa-57636	44	19	attributes	attribute	NOUN
cjfa-57636	44	20	of	of	ADP
cjfa-57636	44	21	earnings	earning	NOUN
cjfa-57636	44	22	that	that	PRON
cjfa-57636	44	23	can	can	AUX
cjfa-57636	44	24	signal	signal	VERB
cjfa-57636	44	25	stable	stable	ADJ
cjfa-57636	44	26	firm	firm	ADJ
cjfa-57636	44	27	performance	performance	NOUN
cjfa-57636	44	28	.	.	PUNCT
cjfa-57636	45	1	they	they	PRON
cjfa-57636	45	2	consider	consider	VERB
cjfa-57636	45	3	earnings	earning	NOUN
cjfa-57636	45	4	smoothing	smoothing	NOUN
cjfa-57636	45	5	and	and	CCONJ
cjfa-57636	45	6	earnings	earning	NOUN
cjfa-57636	45	7	management	management	NOUN
cjfa-57636	45	8	as	as	ADP
cjfa-57636	45	9	two	two	NUM
cjfa-57636	45	10	distinct	distinct	ADJ
cjfa-57636	45	11	constructs	construct	NOUN
cjfa-57636	45	12	and	and	CCONJ
cjfa-57636	45	13	various	various	ADJ
cjfa-57636	45	14	stakeholders	stakeholder	NOUN
cjfa-57636	45	15	desire	desire	VERB
cjfa-57636	45	16	earnings	earning	NOUN
cjfa-57636	45	17	smoothing	smoothing	NOUN
cjfa-57636	45	18	.	.	PUNCT
cjfa-57636	46	1	they	they	PRON
cjfa-57636	46	2	also	also	ADV
cjfa-57636	46	3	do	do	AUX
cjfa-57636	46	4	not	not	PART
cjfa-57636	46	5	consider	consider	VERB
cjfa-57636	46	6	public	public	ADJ
cjfa-57636	46	7	disclosure	disclosure	NOUN
cjfa-57636	46	8	as	as	ADP
cjfa-57636	46	9	relevant	relevant	ADJ
cjfa-57636	46	10	in	in	ADP
cjfa-57636	46	11	reducing	reduce	VERB
cjfa-57636	46	12	cost	cost	NOUN
cjfa-57636	46	13	of	of	ADP
cjfa-57636	46	14	capital	capital	NOUN
cjfa-57636	46	15	due	due	ADP
cjfa-57636	46	16	to	to	ADP
cjfa-57636	46	17	the	the	DET
cjfa-57636	46	18	prevalence	prevalence	NOUN
cjfa-57636	46	19	of	of	ADP
cjfa-57636	46	20	private	private	ADJ
cjfa-57636	46	21	communication	communication	NOUN
cjfa-57636	46	22	channels	channel	NOUN
cjfa-57636	46	23	.	.	PUNCT
cjfa-57636	47	1	finally	finally	ADV
cjfa-57636	47	2	,	,	PUNCT
cjfa-57636	47	3	chinese	chinese	ADJ
cjfa-57636	47	4	firms	firm	NOUN
cjfa-57636	47	5	do	do	AUX
cjfa-57636	47	6	not	not	PART
cjfa-57636	47	7	have	have	VERB
cjfa-57636	47	8	a	a	DET
cjfa-57636	47	9	bias	bias	NOUN
cjfa-57636	47	10	for	for	ADP
cjfa-57636	47	11	conservative	conservative	ADJ
cjfa-57636	47	12	reporting	reporting	NOUN
cjfa-57636	47	13	.	.	PUNCT
cjfa-57636	48	1	thus	thus	ADV
cjfa-57636	48	2	,	,	PUNCT
cjfa-57636	48	3	we	we	PRON
cjfa-57636	48	4	argue	argue	VERB
cjfa-57636	48	5	xiang	xiang	PROPN
cjfa-57636	48	6	(	(	PUNCT
cjfa-57636	48	7	gail	gail	PROPN
cjfa-57636	48	8	)	)	PUNCT
cjfa-57636	48	9	gao	gao	PROPN
cjfa-57636	48	10	,	,	PUNCT
cjfa-57636	48	11	emmanuel	emmanuel	PROPN
cjfa-57636	48	12	sequeira	sequeira	PROPN
cjfa-57636	48	13	,	,	PUNCT
cjfa-57636	48	14	qifeng	qifeng	PROPN
cjfa-57636	48	15	(	(	PUNCT
cjfa-57636	48	16	charles	charles	PROPN
cjfa-57636	48	17	)	)	PUNCT
cjfa-57636	48	18	wu3232	wu3232	NOUN
cjfa-57636	48	19	that	that	SCONJ
cjfa-57636	48	20	the	the	DET
cjfa-57636	48	21	results	result	NOUN
cjfa-57636	48	22	found	find	VERB
cjfa-57636	48	23	by	by	ADP
cjfa-57636	48	24	wang	wang	PROPN
cjfa-57636	48	25	et	et	PROPN
cjfa-57636	48	26	al	al	PROPN
cjfa-57636	48	27	.	.	PROPN
cjfa-57636	48	28	(	(	PUNCT
cjfa-57636	48	29	2023	2023	NUM
cjfa-57636	48	30	)	)	PUNCT
cjfa-57636	48	31	are	be	AUX
cjfa-57636	48	32	not	not	PART
cjfa-57636	48	33	generalizable	generalizable	ADJ
cjfa-57636	48	34	outside	outside	ADV
cjfa-57636	48	35	of	of	ADP
cjfa-57636	48	36	china	china	PROPN
cjfa-57636	48	37	,	,	PUNCT
cjfa-57636	48	38	and	and	CCONJ
cjfa-57636	48	39	through	through	ADP
cjfa-57636	48	40	our	our	PRON
cjfa-57636	48	41	focus	focus	NOUN
cjfa-57636	48	42	on	on	ADP
cjfa-57636	48	43	u.s	u.s	PROPN
cjfa-57636	48	44	.	.	PROPN
cjfa-57636	48	45	firms	firm	NOUN
cjfa-57636	48	46	,	,	PUNCT
cjfa-57636	48	47	we	we	PRON
cjfa-57636	48	48	obtain	obtain	VERB
cjfa-57636	48	49	more	more	ADV
cjfa-57636	48	50	generalizable	generalizable	ADJ
cjfa-57636	48	51	findings	finding	NOUN
cjfa-57636	48	52	for	for	ADP
cjfa-57636	48	53	firms	firm	NOUN
cjfa-57636	48	54	listed	list	VERB
cjfa-57636	48	55	in	in	ADP
cjfa-57636	48	56	most	most	ADV
cjfa-57636	48	57	developed	developed	ADJ
cjfa-57636	48	58	financial	financial	ADJ
cjfa-57636	48	59	economies	economy	NOUN
cjfa-57636	48	60	.	.	PUNCT
cjfa-57636	49	1	we	we	PRON
cjfa-57636	49	2	also	also	ADV
cjfa-57636	49	3	contribute	contribute	VERB
cjfa-57636	49	4	to	to	ADP
cjfa-57636	49	5	existing	exist	VERB
cjfa-57636	49	6	literature	literature	NOUN
cjfa-57636	49	7	by	by	ADP
cjfa-57636	49	8	demonstrating	demonstrate	VERB
cjfa-57636	49	9	that	that	DET
cjfa-57636	49	10	female	female	ADJ
cjfa-57636	49	11	cfos	cfos	NOUN
cjfa-57636	49	12	of	of	ADP
cjfa-57636	49	13	u.s	u.s	PROPN
cjfa-57636	49	14	.	.	PROPN
cjfa-57636	49	15	listed	list	VERB
cjfa-57636	49	16	firms	firm	NOUN
cjfa-57636	49	17	are	be	AUX
cjfa-57636	49	18	associated	associate	VERB
cjfa-57636	49	19	with	with	ADP
cjfa-57636	49	20	increased	increase	VERB
cjfa-57636	49	21	levels	level	NOUN
cjfa-57636	49	22	of	of	ADP
cjfa-57636	49	23	fsc	fsc	PROPN
cjfa-57636	49	24	,	,	PUNCT
cjfa-57636	49	25	which	which	PRON
cjfa-57636	49	26	is	be	AUX
cjfa-57636	49	27	a	a	DET
cjfa-57636	49	28	highly	highly	ADV
cjfa-57636	49	29	desirable	desirable	ADJ
cjfa-57636	49	30	characteristic	characteristic	ADJ
cjfa-57636	49	31	to	to	PART
cjfa-57636	49	32	enhance	enhance	VERB
cjfa-57636	49	33	the	the	DET
cjfa-57636	49	34	usefulness	usefulness	NOUN
cjfa-57636	49	35	of	of	ADP
cjfa-57636	49	36	financial	financial	ADJ
cjfa-57636	49	37	reporting	reporting	NOUN
cjfa-57636	49	38	.	.	PUNCT
cjfa-57636	50	1	lastly	lastly	ADV
cjfa-57636	50	2	,	,	PUNCT
cjfa-57636	50	3	by	by	ADP
cjfa-57636	50	4	adding	add	VERB
cjfa-57636	50	5	to	to	ADP
cjfa-57636	50	6	the	the	DET
cjfa-57636	50	7	existing	exist	VERB
cjfa-57636	50	8	literature	literature	NOUN
cjfa-57636	50	9	on	on	ADP
cjfa-57636	50	10	the	the	DET
cjfa-57636	50	11	impact	impact	NOUN
cjfa-57636	50	12	of	of	ADP
cjfa-57636	50	13	managerial	managerial	ADJ
cjfa-57636	50	14	characteristics	characteristic	NOUN
cjfa-57636	50	15	on	on	ADP
cjfa-57636	50	16	corporate	corporate	ADJ
cjfa-57636	50	17	outcomes	outcome	NOUN
cjfa-57636	50	18	and	and	CCONJ
cjfa-57636	50	19	by	by	ADP
cjfa-57636	50	20	demonstrating	demonstrate	VERB
cjfa-57636	50	21	that	that	SCONJ
cjfa-57636	50	22	female	female	ADJ
cjfa-57636	50	23	managers	manager	NOUN
cjfa-57636	50	24	do	do	AUX
cjfa-57636	50	25	enhance	enhance	VERB
cjfa-57636	50	26	components	component	NOUN
cjfa-57636	50	27	of	of	ADP
cjfa-57636	50	28	financial	financial	ADJ
cjfa-57636	50	29	reporting	reporting	NOUN
cjfa-57636	50	30	quality	quality	NOUN
cjfa-57636	50	31	,	,	PUNCT
cjfa-57636	50	32	we	we	PRON
cjfa-57636	50	33	contribute	contribute	VERB
cjfa-57636	50	34	by	by	ADP
cjfa-57636	50	35	addressing	address	VERB
cjfa-57636	50	36	the	the	DET
cjfa-57636	50	37	tension	tension	NOUN
cjfa-57636	50	38	in	in	ADP
cjfa-57636	50	39	existing	exist	VERB
cjfa-57636	50	40	literature	literature	NOUN
cjfa-57636	50	41	related	relate	VERB
cjfa-57636	50	42	to	to	ADP
cjfa-57636	50	43	the	the	DET
cjfa-57636	50	44	effects	effect	NOUN
cjfa-57636	50	45	of	of	ADP
cjfa-57636	50	46	executive	executive	ADJ
cjfa-57636	50	47	gender	gender	NOUN
cjfa-57636	50	48	on	on	ADP
cjfa-57636	50	49	corporate	corporate	ADJ
cjfa-57636	50	50	finance	finance	NOUN
cjfa-57636	50	51	outcomes	outcome	NOUN
cjfa-57636	50	52	.	.	PUNCT
cjfa-57636	51	1	literature	literature	NOUN
cjfa-57636	51	2	review	review	PROPN
cjfa-57636	51	3	and	and	CCONJ
cjfa-57636	51	4	hypothesis	hypothesis	NOUN
cjfa-57636	51	5	developmentliterature	developmentliterature	NOUN
cjfa-57636	51	6	review	review	NOUN
cjfa-57636	51	7	and	and	CCONJ
cjfa-57636	51	8	hypothesis	hypothesis	NOUN
cjfa-57636	51	9	development	development	NOUN
cjfa-57636	51	10	existing	exist	VERB
cjfa-57636	51	11	accounting	accounting	NOUN
cjfa-57636	51	12	,	,	PUNCT
cjfa-57636	51	13	finance	finance	NOUN
cjfa-57636	51	14	,	,	PUNCT
cjfa-57636	51	15	and	and	CCONJ
cjfa-57636	51	16	psychology	psychology	NOUN
cjfa-57636	51	17	literature	literature	NOUN
cjfa-57636	51	18	describes	describe	VERB
cjfa-57636	51	19	significant	significant	ADJ
cjfa-57636	51	20	differences	difference	NOUN
cjfa-57636	51	21	between	between	ADP
cjfa-57636	51	22	the	the	DET
cjfa-57636	51	23	behaviors	behavior	NOUN
cjfa-57636	51	24	and	and	CCONJ
cjfa-57636	51	25	choices	choice	NOUN
cjfa-57636	51	26	made	make	VERB
cjfa-57636	51	27	by	by	ADP
cjfa-57636	51	28	men	man	NOUN
cjfa-57636	51	29	and	and	CCONJ
cjfa-57636	51	30	women	woman	NOUN
cjfa-57636	51	31	.	.	PUNCT
cjfa-57636	52	1	women	woman	NOUN
cjfa-57636	52	2	are	be	AUX
cjfa-57636	52	3	observed	observe	VERB
cjfa-57636	52	4	to	to	PART
cjfa-57636	52	5	have	have	VERB
cjfa-57636	52	6	more	more	ADV
cjfa-57636	52	7	ethical	ethical	ADJ
cjfa-57636	52	8	character	character	NOUN
cjfa-57636	52	9	traits	trait	NOUN
cjfa-57636	52	10	(	(	PUNCT
cjfa-57636	52	11	linley	linley	PROPN
cjfa-57636	52	12	et	et	PROPN
cjfa-57636	52	13	al	al	PROPN
cjfa-57636	52	14	.	.	PROPN
cjfa-57636	52	15	,	,	PUNCT
cjfa-57636	52	16	2007	2007	NUM
cjfa-57636	52	17	;	;	PUNCT
cjfa-57636	52	18	chun	chun	PROPN
cjfa-57636	52	19	,	,	PUNCT
cjfa-57636	52	20	2005	2005	NUM
cjfa-57636	52	21	)	)	PUNCT
cjfa-57636	52	22	and	and	CCONJ
cjfa-57636	52	23	are	be	AUX
cjfa-57636	52	24	more	more	ADV
cjfa-57636	52	25	trustworthy	trustworthy	ADJ
cjfa-57636	52	26	and	and	CCONJ
cjfa-57636	52	27	compliant	compliant	ADJ
cjfa-57636	52	28	with	with	ADP
cjfa-57636	52	29	rules	rule	NOUN
cjfa-57636	52	30	and	and	CCONJ
cjfa-57636	52	31	regulations	regulation	NOUN
cjfa-57636	52	32	(	(	PUNCT
cjfa-57636	52	33	beu	beu	NOUN
cjfa-57636	52	34	et	et	PROPN
cjfa-57636	52	35	al	al	PROPN
cjfa-57636	52	36	.	.	PROPN
cjfa-57636	52	37	,	,	PUNCT
cjfa-57636	52	38	2003	2003	NUM
cjfa-57636	52	39	)	)	PUNCT
cjfa-57636	52	40	.	.	PUNCT
cjfa-57636	53	1	women	woman	NOUN
cjfa-57636	53	2	are	be	AUX
cjfa-57636	53	3	also	also	ADV
cjfa-57636	53	4	found	find	VERB
cjfa-57636	53	5	to	to	PART
cjfa-57636	53	6	be	be	AUX
cjfa-57636	53	7	more	more	ADJ
cjfa-57636	53	8	risk	risk	NOUN
cjfa-57636	53	9	averse	averse	ADJ
cjfa-57636	53	10	than	than	ADP
cjfa-57636	53	11	men	man	NOUN
cjfa-57636	53	12	in	in	ADP
cjfa-57636	53	13	both	both	CCONJ
cjfa-57636	53	14	general	general	ADJ
cjfa-57636	53	15	and	and	CCONJ
cjfa-57636	53	16	financial	financial	ADJ
cjfa-57636	53	17	settings	setting	NOUN
cjfa-57636	53	18	(	(	PUNCT
cjfa-57636	53	19	croson	croson	PROPN
cjfa-57636	53	20	&	&	CCONJ
cjfa-57636	53	21	gneezy	gneezy	PROPN
cjfa-57636	53	22	,	,	PUNCT
cjfa-57636	53	23	2009	2009	NUM
cjfa-57636	53	24	;	;	PUNCT
cjfa-57636	53	25	hinz	hinz	PROPN
cjfa-57636	53	26	,	,	PUNCT
cjfa-57636	53	27	mccarthy	mccarthy	PROPN
cjfa-57636	53	28	&	&	CCONJ
cjfa-57636	53	29	turner	turner	PROPN
cjfa-57636	53	30	,	,	PUNCT
cjfa-57636	53	31	1997	1997	NUM
cjfa-57636	53	32	)	)	PUNCT
cjfa-57636	53	33	.	.	PUNCT
cjfa-57636	54	1	these	these	DET
cjfa-57636	54	2	risk	risk	NOUN
cjfa-57636	54	3	aversion	aversion	NOUN
cjfa-57636	54	4	tendencies	tendency	NOUN
cjfa-57636	54	5	also	also	ADV
cjfa-57636	54	6	extend	extend	VERB
cjfa-57636	54	7	to	to	ADP
cjfa-57636	54	8	the	the	DET
cjfa-57636	54	9	c	c	NOUN
cjfa-57636	54	10	-	-	PUNCT
cjfa-57636	54	11	suite	suite	NOUN
cjfa-57636	54	12	,	,	PUNCT
cjfa-57636	54	13	with	with	ADP
cjfa-57636	54	14	observations	observation	NOUN
cjfa-57636	54	15	of	of	ADP
cjfa-57636	54	16	increased	increase	VERB
cjfa-57636	54	17	accounting	accounting	NOUN
cjfa-57636	54	18	conservatism	conservatism	NOUN
cjfa-57636	54	19	(	(	PUNCT
cjfa-57636	54	20	francis	francis	PROPN
cjfa-57636	54	21	et	et	PROPN
cjfa-57636	54	22	al	al	PROPN
cjfa-57636	54	23	.	.	PROPN
cjfa-57636	54	24	,	,	PUNCT
cjfa-57636	54	25	2015	2015	NUM
cjfa-57636	54	26	)	)	PUNCT
cjfa-57636	54	27	,	,	PUNCT
cjfa-57636	54	28	lower	low	ADJ
cjfa-57636	54	29	levels	level	NOUN
cjfa-57636	54	30	of	of	ADP
cjfa-57636	54	31	tax	tax	NOUN
cjfa-57636	54	32	aggressiveness	aggressiveness	NOUN
cjfa-57636	54	33	(	(	PUNCT
cjfa-57636	54	34	francis	francis	PROPN
cjfa-57636	54	35	et	et	PROPN
cjfa-57636	54	36	al	al	PROPN
cjfa-57636	54	37	.	.	PROPN
cjfa-57636	54	38	,	,	PUNCT
cjfa-57636	54	39	2014a	2014a	NUM
cjfa-57636	54	40	)	)	PUNCT
cjfa-57636	54	41	,	,	PUNCT
cjfa-57636	54	42	and	and	CCONJ
cjfa-57636	54	43	lower	low	ADJ
cjfa-57636	54	44	likelihoods	likelihood	NOUN
cjfa-57636	54	45	of	of	ADP
cjfa-57636	54	46	financial	financial	ADJ
cjfa-57636	54	47	misreporting	misreporting	NOUN
cjfa-57636	54	48	(	(	PUNCT
cjfa-57636	54	49	gupta	gupta	PROPN
cjfa-57636	54	50	et	et	PROPN
cjfa-57636	54	51	al	al	PROPN
cjfa-57636	54	52	.	.	PROPN
cjfa-57636	54	53	,	,	PUNCT
cjfa-57636	54	54	2020	2020	NUM
cjfa-57636	54	55	)	)	PUNCT
cjfa-57636	54	56	by	by	ADP
cjfa-57636	54	57	female	female	ADJ
cjfa-57636	54	58	managers	manager	NOUN
cjfa-57636	54	59	.	.	PUNCT
cjfa-57636	55	1	these	these	DET
cjfa-57636	55	2	behaviors	behavior	NOUN
cjfa-57636	55	3	have	have	VERB
cjfa-57636	55	4	significant	significant	ADJ
cjfa-57636	55	5	impacts	impact	NOUN
cjfa-57636	55	6	on	on	ADP
cjfa-57636	55	7	decision	decision	NOUN
cjfa-57636	55	8	making	making	NOUN
cjfa-57636	55	9	and	and	CCONJ
cjfa-57636	55	10	firm	firm	ADJ
cjfa-57636	55	11	performance	performance	NOUN
cjfa-57636	55	12	(	(	PUNCT
cjfa-57636	55	13	huang	huang	PROPN
cjfa-57636	55	14	&	&	CCONJ
cjfa-57636	55	15	kisgen	kisgen	PROPN
cjfa-57636	55	16	,	,	PUNCT
cjfa-57636	55	17	2013	2013	NUM
cjfa-57636	55	18	;	;	PUNCT
cjfa-57636	55	19	kobayashi	kobayashi	PROPN
cjfa-57636	55	20	,	,	PUNCT
cjfa-57636	55	21	2021	2021	NUM
cjfa-57636	55	22	;	;	PUNCT
cjfa-57636	55	23	sinha	sinha	NOUN
cjfa-57636	55	24	,	,	PUNCT
cjfa-57636	55	25	2023	2023	NUM
cjfa-57636	55	26	)	)	PUNCT
cjfa-57636	55	27	.	.	PUNCT
cjfa-57636	56	1	fsc	fsc	PROPN
cjfa-57636	56	2	is	be	AUX
cjfa-57636	56	3	defined	define	VERB
cjfa-57636	56	4	by	by	ADP
cjfa-57636	56	5	fasb	fasb	NOUN
cjfa-57636	56	6	as	as	ADP
cjfa-57636	56	7	the	the	DET
cjfa-57636	56	8	qualitative	qualitative	ADJ
cjfa-57636	56	9	characteristic	characteristic	NOUN
cjfa-57636	56	10	that	that	PRON
cjfa-57636	56	11	enables	enable	VERB
cjfa-57636	56	12	users	user	NOUN
cjfa-57636	56	13	to	to	PART
cjfa-57636	56	14	identify	identify	VERB
cjfa-57636	56	15	and	and	CCONJ
cjfa-57636	56	16	understand	understand	VERB
cjfa-57636	56	17	similarities	similarity	NOUN
cjfa-57636	56	18	in	in	ADP
cjfa-57636	56	19	,	,	PUNCT
cjfa-57636	56	20	and	and	CCONJ
cjfa-57636	56	21	differences	difference	NOUN
cjfa-57636	56	22	among	among	ADP
cjfa-57636	56	23	,	,	PUNCT
cjfa-57636	56	24	economic	economic	ADJ
cjfa-57636	56	25	phenomena	phenomenon	NOUN
cjfa-57636	56	26	(	(	PUNCT
cjfa-57636	56	27	fasb	fasb	NOUN
cjfa-57636	56	28	,	,	PUNCT
cjfa-57636	56	29	2010	2010	NUM
cjfa-57636	56	30	,	,	PUNCT
cjfa-57636	56	31	qc	qc	PROPN
cjfa-57636	56	32	21	21	NUM
cjfa-57636	56	33	,	,	PUNCT
cjfa-57636	56	34	p.	p.	NOUN
cjfa-57636	56	35	19	19	NUM
cjfa-57636	56	36	)	)	PUNCT
cjfa-57636	56	37	.	.	PUNCT
cjfa-57636	57	1	while	while	SCONJ
cjfa-57636	57	2	both	both	CCONJ
cjfa-57636	57	3	fasb	fasb	NOUN
cjfa-57636	57	4	and	and	CCONJ
cjfa-57636	57	5	iasb	iasb	NOUN
cjfa-57636	57	6	emphasize	emphasize	VERB
cjfa-57636	57	7	the	the	DET
cjfa-57636	57	8	importance	importance	NOUN
cjfa-57636	57	9	of	of	ADP
cjfa-57636	57	10	fsc	fsc	PROPN
cjfa-57636	57	11	in	in	ADP
cjfa-57636	57	12	financial	financial	ADJ
cjfa-57636	57	13	reporting	reporting	NOUN
cjfa-57636	57	14	,	,	PUNCT
cjfa-57636	57	15	it	it	PRON
cjfa-57636	57	16	is	be	AUX
cjfa-57636	57	17	difficult	difficult	ADJ
cjfa-57636	57	18	for	for	SCONJ
cjfa-57636	57	19	financial	financial	ADJ
cjfa-57636	57	20	statement	statement	NOUN
cjfa-57636	57	21	users	user	NOUN
cjfa-57636	57	22	to	to	PART
cjfa-57636	57	23	make	make	VERB
cjfa-57636	57	24	comparisons	comparison	NOUN
cjfa-57636	57	25	across	across	ADP
cjfa-57636	57	26	firms	firm	NOUN
cjfa-57636	57	27	and	and	CCONJ
cjfa-57636	57	28	interpret	interpret	VERB
cjfa-57636	57	29	financial	financial	ADJ
cjfa-57636	57	30	information	information	NOUN
cjfa-57636	57	31	,	,	PUNCT
cjfa-57636	57	32	since	since	SCONJ
cjfa-57636	57	33	firms	firm	NOUN
cjfa-57636	57	34	are	be	AUX
cjfa-57636	57	35	able	able	ADJ
cjfa-57636	57	36	to	to	PART
cjfa-57636	57	37	employ	employ	VERB
cjfa-57636	57	38	a	a	DET
cjfa-57636	57	39	variety	variety	NOUN
cjfa-57636	57	40	of	of	ADP
cjfa-57636	57	41	gaap	gaap	PROPN
cjfa-57636	57	42	compliant	compliant	ADJ
cjfa-57636	57	43	accounting	accounting	NOUN
cjfa-57636	57	44	choices	choice	NOUN
cjfa-57636	57	45	(	(	PUNCT
cjfa-57636	57	46	choi	choi	NOUN
cjfa-57636	57	47	,	,	PUNCT
cjfa-57636	57	48	choi	choi	NOUN
cjfa-57636	57	49	,	,	PUNCT
cjfa-57636	57	50	myers	myers	PROPN
cjfa-57636	57	51	&	&	CCONJ
cjfa-57636	57	52	ziebart	ziebart	PROPN
cjfa-57636	57	53	,	,	PUNCT
cjfa-57636	57	54	2019	2019	NUM
cjfa-57636	57	55	)	)	PUNCT
cjfa-57636	57	56	.	.	PUNCT
cjfa-57636	58	1	folsom	folsom	PROPN
cjfa-57636	58	2	,	,	PUNCT
cjfa-57636	58	3	perez	perez	PROPN
cjfa-57636	58	4	and	and	CCONJ
cjfa-57636	58	5	wu	wu	PROPN
cjfa-57636	58	6	(	(	PUNCT
cjfa-57636	58	7	2024	2024	NUM
cjfa-57636	58	8	)	)	PUNCT
cjfa-57636	58	9	find	find	VERB
cjfa-57636	58	10	that	that	SCONJ
cjfa-57636	58	11	managerial	managerial	ADJ
cjfa-57636	58	12	investment	investment	NOUN
cjfa-57636	58	13	patterns	pattern	NOUN
cjfa-57636	58	14	are	be	AUX
cjfa-57636	58	15	negatively	negatively	ADV
cjfa-57636	58	16	related	relate	VERB
cjfa-57636	58	17	to	to	ADP
cjfa-57636	58	18	fsc	fsc	PROPN
cjfa-57636	58	19	,	,	PUNCT
cjfa-57636	58	20	a	a	DET
cjfa-57636	58	21	relationship	relationship	NOUN
cjfa-57636	58	22	driven	drive	VERB
cjfa-57636	58	23	by	by	ADP
cjfa-57636	58	24	entrenched	entrenched	ADJ
cjfa-57636	58	25	managers	manager	NOUN
cjfa-57636	58	26	undertaking	undertake	VERB
cjfa-57636	58	27	higher	high	ADJ
cjfa-57636	58	28	risk	risk	NOUN
cjfa-57636	58	29	investments	investment	NOUN
cjfa-57636	58	30	.	.	PUNCT
cjfa-57636	59	1	the	the	DET
cjfa-57636	59	2	impact	impact	NOUN
cjfa-57636	59	3	of	of	ADP
cjfa-57636	59	4	female	female	ADJ
cjfa-57636	59	5	executives	executive	NOUN
cjfa-57636	59	6	on	on	ADP
cjfa-57636	59	7	the	the	DET
cjfa-57636	59	8	quality	quality	NOUN
cjfa-57636	59	9	comparability	comparability	NOUN
cjfa-57636	59	10	…	…	PUNCT
cjfa-57636	59	11	3333	3333	NUM
cjfa-57636	59	12	since	since	SCONJ
cjfa-57636	59	13	a	a	DET
cjfa-57636	59	14	firm	firm	NOUN
cjfa-57636	59	15	’s	’s	PART
cjfa-57636	59	16	cfo	cfo	NOUN
cjfa-57636	59	17	is	be	AUX
cjfa-57636	59	18	primarily	primarily	ADV
cjfa-57636	59	19	responsible	responsible	ADJ
cjfa-57636	59	20	for	for	ADP
cjfa-57636	59	21	the	the	DET
cjfa-57636	59	22	firm	firm	NOUN
cjfa-57636	59	23	’s	’s	PART
cjfa-57636	59	24	financial	financial	ADJ
cjfa-57636	59	25	reporting	reporting	NOUN
cjfa-57636	59	26	choices	choice	NOUN
cjfa-57636	59	27	and	and	CCONJ
cjfa-57636	59	28	decisions	decision	NOUN
cjfa-57636	59	29	,	,	PUNCT
cjfa-57636	59	30	and	and	CCONJ
cjfa-57636	59	31	since	since	SCONJ
cjfa-57636	59	32	existing	exist	VERB
cjfa-57636	59	33	literature	literature	NOUN
cjfa-57636	59	34	provides	provide	VERB
cjfa-57636	59	35	compelling	compelling	ADJ
cjfa-57636	59	36	evidence	evidence	NOUN
cjfa-57636	59	37	that	that	SCONJ
cjfa-57636	59	38	the	the	DET
cjfa-57636	59	39	cfo	cfo	NOUN
cjfa-57636	59	40	has	have	AUX
cjfa-57636	59	41	the	the	DET
cjfa-57636	59	42	strongest	strong	ADJ
cjfa-57636	59	43	impact	impact	NOUN
cjfa-57636	59	44	on	on	ADP
cjfa-57636	59	45	a	a	DET
cjfa-57636	59	46	firm	firm	NOUN
cjfa-57636	59	47	’s	’s	PART
cjfa-57636	59	48	financial	financial	ADJ
cjfa-57636	59	49	reporting	reporting	NOUN
cjfa-57636	59	50	decisions	decision	NOUN
cjfa-57636	59	51	(	(	PUNCT
cjfa-57636	59	52	francis	francis	PROPN
cjfa-57636	59	53	et	et	PROPN
cjfa-57636	59	54	al	al	PROPN
cjfa-57636	59	55	.	.	PROPN
cjfa-57636	59	56	,	,	PUNCT
cjfa-57636	59	57	2015	2015	NUM
cjfa-57636	59	58	;	;	PUNCT
cjfa-57636	60	1	gupta	gupta	PROPN
cjfa-57636	60	2	et	et	PROPN
cjfa-57636	60	3	al	al	PROPN
cjfa-57636	60	4	.	.	PROPN
cjfa-57636	60	5	,	,	PUNCT
cjfa-57636	60	6	2020	2020	NUM
cjfa-57636	60	7	;	;	PUNCT
cjfa-57636	60	8	jiang	jiang	PROPN
cjfa-57636	60	9	et	et	PROPN
cjfa-57636	60	10	al	al	PROPN
cjfa-57636	60	11	.	.	PROPN
cjfa-57636	60	12	,	,	PUNCT
cjfa-57636	60	13	2010	2010	NUM
cjfa-57636	60	14	)	)	PUNCT
cjfa-57636	60	15	,	,	PUNCT
cjfa-57636	60	16	we	we	PRON
cjfa-57636	60	17	argue	argue	VERB
cjfa-57636	60	18	that	that	SCONJ
cjfa-57636	60	19	female	female	ADJ
cjfa-57636	60	20	cfos	cfos	NOUN
cjfa-57636	60	21	will	will	AUX
cjfa-57636	60	22	be	be	AUX
cjfa-57636	60	23	more	more	ADV
cjfa-57636	60	24	likely	likely	ADJ
cjfa-57636	60	25	to	to	PART
cjfa-57636	60	26	take	take	VERB
cjfa-57636	60	27	measures	measure	NOUN
cjfa-57636	60	28	to	to	PART
cjfa-57636	60	29	improve	improve	VERB
cjfa-57636	60	30	their	their	PRON
cjfa-57636	60	31	firms	firm	NOUN
cjfa-57636	60	32	’	’	PART
cjfa-57636	60	33	information	information	NOUN
cjfa-57636	60	34	environments	environment	NOUN
cjfa-57636	60	35	through	through	ADP
cjfa-57636	60	36	increasing	increase	VERB
cjfa-57636	60	37	fsc	fsc	PROPN
cjfa-57636	60	38	,	,	PUNCT
cjfa-57636	60	39	leading	lead	VERB
cjfa-57636	60	40	to	to	ADP
cjfa-57636	60	41	better	well	ADJ
cjfa-57636	60	42	interpretations	interpretation	NOUN
cjfa-57636	60	43	of	of	ADP
cjfa-57636	60	44	their	their	PRON
cjfa-57636	60	45	financial	financial	ADJ
cjfa-57636	60	46	reports	report	NOUN
cjfa-57636	60	47	.	.	PUNCT
cjfa-57636	61	1	h1	h1	NOUN
cjfa-57636	61	2	:	:	PUNCT
cjfa-57636	61	3	female	female	ADJ
cjfa-57636	61	4	cfos	cfos	NOUN
cjfa-57636	61	5	of	of	ADP
cjfa-57636	61	6	u.s	u.s	PROPN
cjfa-57636	61	7	.	.	PROPN
cjfa-57636	61	8	listed	list	VERB
cjfa-57636	61	9	firms	firm	NOUN
cjfa-57636	61	10	are	be	AUX
cjfa-57636	61	11	associated	associate	VERB
cjfa-57636	61	12	with	with	ADP
cjfa-57636	61	13	higher	high	ADJ
cjfa-57636	61	14	fsc	fsc	NOUN
cjfa-57636	61	15	than	than	ADP
cjfa-57636	61	16	male	male	ADJ
cjfa-57636	61	17	cfos	cfos	NOUN
cjfa-57636	61	18	.	.	PUNCT
cjfa-57636	62	1	however	however	ADV
cjfa-57636	62	2	,	,	PUNCT
cjfa-57636	62	3	this	this	DET
cjfa-57636	62	4	result	result	NOUN
cjfa-57636	62	5	is	be	AUX
cjfa-57636	62	6	not	not	PART
cjfa-57636	62	7	trivial	trivial	ADJ
cjfa-57636	62	8	.	.	PUNCT
cjfa-57636	63	1	existing	exist	VERB
cjfa-57636	63	2	literature	literature	NOUN
cjfa-57636	63	3	also	also	ADV
cjfa-57636	63	4	obtains	obtain	VERB
cjfa-57636	63	5	findings	finding	NOUN
cjfa-57636	63	6	contrary	contrary	ADV
cjfa-57636	63	7	to	to	ADP
cjfa-57636	63	8	the	the	DET
cjfa-57636	63	9	perceived	perceive	VERB
cjfa-57636	63	10	risk	risk	NOUN
cjfa-57636	63	11	and	and	CCONJ
cjfa-57636	63	12	performance	performance	NOUN
cjfa-57636	63	13	related	relate	VERB
cjfa-57636	63	14	benefits	benefit	NOUN
cjfa-57636	63	15	of	of	ADP
cjfa-57636	63	16	firms	firm	NOUN
cjfa-57636	63	17	with	with	ADP
cjfa-57636	63	18	female	female	ADJ
cjfa-57636	63	19	managers	manager	NOUN
cjfa-57636	63	20	(	(	PUNCT
cjfa-57636	63	21	faccio	faccio	PROPN
cjfa-57636	63	22	,	,	PUNCT
cjfa-57636	63	23	marchica	marchica	PROPN
cjfa-57636	63	24	&	&	CCONJ
cjfa-57636	63	25	mura	mura	PROPN
cjfa-57636	63	26	,	,	PUNCT
cjfa-57636	63	27	2016	2016	NUM
cjfa-57636	63	28	;	;	PUNCT
cjfa-57636	63	29	ahern	ahern	PROPN
cjfa-57636	63	30	&	&	CCONJ
cjfa-57636	63	31	dittmar	dittmar	PROPN
cjfa-57636	63	32	,	,	PUNCT
cjfa-57636	63	33	2012	2012	NUM
cjfa-57636	63	34	;	;	PUNCT
cjfa-57636	63	35	berger	berger	PROPN
cjfa-57636	63	36	,	,	PUNCT
cjfa-57636	63	37	kick	kick	VERB
cjfa-57636	63	38	&	&	CCONJ
cjfa-57636	63	39	schaeck	schaeck	NOUN
cjfa-57636	63	40	,	,	PUNCT
cjfa-57636	63	41	2014	2014	NUM
cjfa-57636	63	42	)	)	PUNCT
cjfa-57636	63	43	.	.	PUNCT
cjfa-57636	64	1	thus	thus	ADV
cjfa-57636	64	2	,	,	PUNCT
cjfa-57636	64	3	finding	find	VERB
cjfa-57636	64	4	evidence	evidence	NOUN
cjfa-57636	64	5	in	in	ADP
cjfa-57636	64	6	support	support	NOUN
cjfa-57636	64	7	of	of	ADP
cjfa-57636	64	8	our	our	PRON
cjfa-57636	64	9	hypothesis	hypothesis	NOUN
cjfa-57636	64	10	will	will	AUX
cjfa-57636	64	11	help	help	VERB
cjfa-57636	64	12	to	to	PART
cjfa-57636	64	13	alleviate	alleviate	VERB
cjfa-57636	64	14	this	this	DET
cjfa-57636	64	15	tension	tension	NOUN
cjfa-57636	64	16	in	in	ADP
cjfa-57636	64	17	existing	exist	VERB
cjfa-57636	64	18	literature	literature	NOUN
cjfa-57636	64	19	.	.	PUNCT
cjfa-57636	65	1	the	the	DET
cjfa-57636	65	2	research	research	NOUN
cjfa-57636	65	3	methodology	methodology	NOUN
cjfa-57636	65	4	and	and	CCONJ
cjfa-57636	65	5	the	the	DET
cjfa-57636	65	6	course	course	NOUN
cjfa-57636	65	7	of	of	ADP
cjfa-57636	65	8	the	the	DET
cjfa-57636	65	9	research	research	NOUN
cjfa-57636	65	10	processthe	processthe	PROPN
cjfa-57636	65	11	research	research	NOUN
cjfa-57636	65	12	methodology	methodology	NOUN
cjfa-57636	65	13	and	and	CCONJ
cjfa-57636	65	14	the	the	DET
cjfa-57636	65	15	course	course	NOUN
cjfa-57636	65	16	of	of	ADP
cjfa-57636	65	17	the	the	DET
cjfa-57636	65	18	research	research	NOUN
cjfa-57636	65	19	process	process	NOUN
cjfa-57636	65	20	this	this	DET
cjfa-57636	65	21	paper	paper	NOUN
cjfa-57636	65	22	uses	uses	AUX
cjfa-57636	65	23	pooled	pool	VERB
cjfa-57636	65	24	panel	panel	NOUN
cjfa-57636	65	25	regressions	regression	NOUN
cjfa-57636	65	26	and	and	CCONJ
cjfa-57636	65	27	a	a	DET
cjfa-57636	65	28	difference	difference	NOUN
cjfa-57636	65	29	in	in	ADP
cjfa-57636	65	30	difference	difference	NOUN
cjfa-57636	65	31	(	(	PUNCT
cjfa-57636	65	32	did	do	AUX
cjfa-57636	65	33	)	)	PUNCT
cjfa-57636	65	34	research	research	NOUN
cjfa-57636	65	35	design	design	NOUN
cjfa-57636	65	36	on	on	ADP
cjfa-57636	65	37	a	a	DET
cjfa-57636	65	38	sample	sample	NOUN
cjfa-57636	65	39	of	of	ADP
cjfa-57636	65	40	u.s	u.s	PROPN
cjfa-57636	65	41	.	.	PROPN
cjfa-57636	65	42	listed	list	VERB
cjfa-57636	65	43	firm	firm	ADJ
cjfa-57636	65	44	cfos	cfos	NOUN
cjfa-57636	65	45	between	between	ADP
cjfa-57636	65	46	1992	1992	NUM
cjfa-57636	65	47	and	and	CCONJ
cjfa-57636	65	48	2023	2023	NUM
cjfa-57636	65	49	.	.	PUNCT
cjfa-57636	66	1	we	we	PRON
cjfa-57636	66	2	obtain	obtain	VERB
cjfa-57636	66	3	our	our	PRON
cjfa-57636	66	4	study	study	NOUN
cjfa-57636	66	5	’s	’s	PART
cjfa-57636	66	6	data	datum	NOUN
cjfa-57636	66	7	from	from	ADP
cjfa-57636	66	8	a	a	DET
cjfa-57636	66	9	variety	variety	NOUN
cjfa-57636	66	10	of	of	ADP
cjfa-57636	66	11	sources	source	NOUN
cjfa-57636	66	12	.	.	PUNCT
cjfa-57636	67	1	we	we	PRON
cjfa-57636	67	2	obtain	obtain	VERB
cjfa-57636	67	3	executive	executive	ADJ
cjfa-57636	67	4	gender	gender	NOUN
cjfa-57636	67	5	information	information	NOUN
cjfa-57636	67	6	from	from	ADP
cjfa-57636	67	7	the	the	DET
cjfa-57636	67	8	execucomp	execucomp	ADJ
cjfa-57636	67	9	database	database	NOUN
cjfa-57636	67	10	for	for	ADP
cjfa-57636	67	11	the	the	DET
cjfa-57636	67	12	years	year	NOUN
cjfa-57636	67	13	1992	1992	NUM
cjfa-57636	67	14	to	to	ADP
cjfa-57636	67	15	2023	2023	NUM
cjfa-57636	67	16	,	,	PUNCT
cjfa-57636	67	17	and	and	CCONJ
cjfa-57636	67	18	also	also	ADV
cjfa-57636	67	19	collect	collect	VERB
cjfa-57636	67	20	firm	firm	ADJ
cjfa-57636	67	21	accounting	accounting	NOUN
cjfa-57636	67	22	data	datum	NOUN
cjfa-57636	67	23	and	and	CCONJ
cjfa-57636	67	24	stock	stock	NOUN
cjfa-57636	67	25	return	return	NOUN
cjfa-57636	67	26	information	information	NOUN
cjfa-57636	67	27	from	from	ADP
cjfa-57636	67	28	the	the	DET
cjfa-57636	67	29	compustat	compustat	NOUN
cjfa-57636	67	30	and	and	CCONJ
cjfa-57636	67	31	crsp	crsp	NOUN
cjfa-57636	67	32	databases	database	NOUN
cjfa-57636	67	33	,	,	PUNCT
cjfa-57636	67	34	respectively	respectively	ADV
cjfa-57636	67	35	.	.	PUNCT
cjfa-57636	68	1	as	as	ADP
cjfa-57636	68	2	in	in	ADP
cjfa-57636	68	3	francis	francis	PROPN
cjfa-57636	68	4	et	et	PROPN
cjfa-57636	68	5	al	al	PROPN
cjfa-57636	68	6	.	.	PROPN
cjfa-57636	69	1	(	(	PUNCT
cjfa-57636	69	2	2015	2015	NUM
cjfa-57636	69	3	)	)	PUNCT
cjfa-57636	69	4	,	,	PUNCT
cjfa-57636	69	5	we	we	PRON
cjfa-57636	69	6	require	require	VERB
cjfa-57636	69	7	firms	firm	NOUN
cjfa-57636	69	8	to	to	PART
cjfa-57636	69	9	have	have	AUX
cjfa-57636	69	10	both	both	PRON
cjfa-57636	69	11	preand	preand	VERB
cjfa-57636	69	12	post	post	ADJ
cjfa-57636	69	13	-	-	ADJ
cjfa-57636	69	14	transition	transition	ADJ
cjfa-57636	69	15	cfos	cfos	NOUN
cjfa-57636	69	16	to	to	PART
cjfa-57636	69	17	be	be	AUX
cjfa-57636	69	18	in	in	ADP
cjfa-57636	69	19	office	office	NOUN
cjfa-57636	69	20	for	for	ADP
cjfa-57636	69	21	at	at	ADV
cjfa-57636	69	22	least	least	ADV
cjfa-57636	69	23	three	three	NUM
cjfa-57636	69	24	consecutive	consecutive	ADJ
cjfa-57636	69	25	years	year	NOUN
cjfa-57636	69	26	excluding	exclude	VERB
cjfa-57636	69	27	the	the	DET
cjfa-57636	69	28	transition	transition	NOUN
cjfa-57636	69	29	year	year	NOUN
cjfa-57636	69	30	.	.	PUNCT
cjfa-57636	70	1	we	we	PRON
cjfa-57636	70	2	follow	follow	VERB
cjfa-57636	70	3	de	de	PROPN
cjfa-57636	70	4	franco	franco	PROPN
cjfa-57636	70	5	et	et	PROPN
cjfa-57636	70	6	al	al	PROPN
cjfa-57636	70	7	.	.	PROPN
cjfa-57636	71	1	(	(	PUNCT
cjfa-57636	71	2	2011	2011	NUM
cjfa-57636	71	3	)	)	PUNCT
cjfa-57636	72	1	to	to	PART
cjfa-57636	72	2	define	define	VERB
cjfa-57636	72	3	accounting	accounting	NOUN
cjfa-57636	72	4	comparability	comparability	NOUN
cjfa-57636	72	5	as	as	ADP
cjfa-57636	72	6	the	the	DET
cjfa-57636	72	7	mapping	mapping	NOUN
cjfa-57636	72	8	between	between	ADP
cjfa-57636	72	9	economic	economic	ADJ
cjfa-57636	72	10	events	event	NOUN
cjfa-57636	72	11	and	and	CCONJ
cjfa-57636	72	12	financial	financial	ADJ
cjfa-57636	72	13	statements	statement	NOUN
cjfa-57636	72	14	.	.	PUNCT
cjfa-57636	73	1	for	for	ADP
cjfa-57636	73	2	each	each	DET
cjfa-57636	73	3	firmyear	firmyear	NOUN
cjfa-57636	73	4	,	,	PUNCT
cjfa-57636	73	5	the	the	DET
cjfa-57636	73	6	effect	effect	NOUN
cjfa-57636	73	7	of	of	ADP
cjfa-57636	73	8	stock	stock	NOUN
cjfa-57636	73	9	returns	return	NOUN
cjfa-57636	73	10	on	on	ADP
cjfa-57636	73	11	firm	firm	ADJ
cjfa-57636	73	12	earnings	earning	NOUN
cjfa-57636	73	13	is	be	AUX
cjfa-57636	73	14	estimated	estimate	VERB
cjfa-57636	73	15	using	use	VERB
cjfa-57636	73	16	the	the	DET
cjfa-57636	73	17	previous	previous	ADJ
cjfa-57636	73	18	16	16	NUM
cjfa-57636	73	19	quarters	quarter	NOUN
cjfa-57636	73	20	of	of	ADP
cjfa-57636	73	21	data	datum	NOUN
cjfa-57636	73	22	.	.	PUNCT
cjfa-57636	74	1	for	for	ADP
cjfa-57636	74	2	each	each	DET
cjfa-57636	74	3	quarter	quarter	NOUN
cjfa-57636	74	4	,	,	PUNCT
cjfa-57636	74	5	earnings	earning	NOUN
cjfa-57636	74	6	is	be	AUX
cjfa-57636	74	7	measured	measure	VERB
cjfa-57636	74	8	as	as	ADP
cjfa-57636	74	9	the	the	DET
cjfa-57636	74	10	ratio	ratio	NOUN
cjfa-57636	74	11	of	of	ADP
cjfa-57636	74	12	net	net	ADJ
cjfa-57636	74	13	income	income	NOUN
cjfa-57636	74	14	before	before	ADP
cjfa-57636	74	15	extraordinary	extraordinary	ADJ
cjfa-57636	74	16	items	item	NOUN
cjfa-57636	74	17	and	and	CCONJ
cjfa-57636	74	18	the	the	DET
cjfa-57636	74	19	market	market	NOUN
cjfa-57636	74	20	value	value	NOUN
cjfa-57636	74	21	of	of	ADP
cjfa-57636	74	22	equity	equity	NOUN
cjfa-57636	74	23	at	at	ADP
cjfa-57636	74	24	the	the	DET
cjfa-57636	74	25	start	start	NOUN
cjfa-57636	74	26	of	of	ADP
cjfa-57636	74	27	the	the	DET
cjfa-57636	74	28	quarter	quarter	NOUN
cjfa-57636	74	29	.	.	PUNCT
cjfa-57636	75	1	we	we	PRON
cjfa-57636	75	2	estimate	estimate	VERB
cjfa-57636	75	3	firm	firm	ADJ
cjfa-57636	75	4	i	i	PRON
cjfa-57636	75	5	’s	’s	PART
cjfa-57636	75	6	earnings	earning	NOUN
cjfa-57636	75	7	using	use	VERB
cjfa-57636	75	8	equation	equation	NOUN
cjfa-57636	75	9	(	(	PUNCT
cjfa-57636	75	10	1	1	NUM
cjfa-57636	75	11	)	)	PUNCT
cjfa-57636	75	12	below	below	ADP
cjfa-57636	75	13	:	:	PUNCT
cjfa-57636	75	14	managerial	managerial	ADJ
cjfa-57636	75	15	investment	investment	NOUN
cjfa-57636	75	16	patterns	pattern	NOUN
cjfa-57636	75	17	are	be	AUX
cjfa-57636	75	18	negatively	negatively	ADV
cjfa-57636	75	19	related	relate	VERB
cjfa-57636	75	20	to	to	ADP
cjfa-57636	75	21	fsc	fsc	PROPN
cjfa-57636	75	22	,	,	PUNCT
cjfa-57636	75	23	a	a	DET
cjfa-57636	75	24	relationship	relationship	NOUN
cjfa-57636	75	25	driven	drive	VERB
cjfa-57636	75	26	by	by	ADP
cjfa-57636	75	27	entrenched	entrenched	ADJ
cjfa-57636	75	28	managers	manager	NOUN
cjfa-57636	75	29	undertaking	undertake	VERB
cjfa-57636	75	30	higher	high	ADJ
cjfa-57636	75	31	risk	risk	NOUN
cjfa-57636	75	32	investments	investment	NOUN
cjfa-57636	75	33	.	.	PUNCT
cjfa-57636	76	1	since	since	SCONJ
cjfa-57636	76	2	a	a	DET
cjfa-57636	76	3	firm	firm	NOUN
cjfa-57636	76	4	’s	’s	PART
cjfa-57636	76	5	cfo	cfo	NOUN
cjfa-57636	76	6	is	be	AUX
cjfa-57636	76	7	primarily	primarily	ADV
cjfa-57636	76	8	responsible	responsible	ADJ
cjfa-57636	76	9	for	for	ADP
cjfa-57636	76	10	the	the	DET
cjfa-57636	76	11	firm	firm	NOUN
cjfa-57636	76	12	’s	’s	PART
cjfa-57636	76	13	financial	financial	ADJ
cjfa-57636	76	14	reporting	reporting	NOUN
cjfa-57636	76	15	choices	choice	NOUN
cjfa-57636	76	16	and	and	CCONJ
cjfa-57636	76	17	decisions	decision	NOUN
cjfa-57636	76	18	,	,	PUNCT
cjfa-57636	76	19	and	and	CCONJ
cjfa-57636	76	20	since	since	SCONJ
cjfa-57636	76	21	existing	exist	VERB
cjfa-57636	76	22	literature	literature	NOUN
cjfa-57636	76	23	provides	provide	VERB
cjfa-57636	76	24	compelling	compelling	ADJ
cjfa-57636	76	25	evidence	evidence	NOUN
cjfa-57636	76	26	that	that	SCONJ
cjfa-57636	76	27	the	the	DET
cjfa-57636	76	28	cfo	cfo	NOUN
cjfa-57636	76	29	has	have	AUX
cjfa-57636	76	30	the	the	DET
cjfa-57636	76	31	strongest	strong	ADJ
cjfa-57636	76	32	impact	impact	NOUN
cjfa-57636	76	33	on	on	ADP
cjfa-57636	76	34	a	a	DET
cjfa-57636	76	35	firm	firm	NOUN
cjfa-57636	76	36	’s	’s	PART
cjfa-57636	76	37	financial	financial	ADJ
cjfa-57636	76	38	reporting	reporting	NOUN
cjfa-57636	76	39	decisions	decision	NOUN
cjfa-57636	76	40	(	(	PUNCT
cjfa-57636	76	41	francis	francis	PROPN
cjfa-57636	76	42	et	et	PROPN
cjfa-57636	76	43	al	al	PROPN
cjfa-57636	76	44	.	.	PROPN
cjfa-57636	76	45	,	,	PUNCT
cjfa-57636	76	46	2015	2015	NUM
cjfa-57636	76	47	;	;	PUNCT
cjfa-57636	77	1	gupta	gupta	PROPN
cjfa-57636	77	2	et	et	PROPN
cjfa-57636	77	3	al	al	PROPN
cjfa-57636	77	4	.	.	PROPN
cjfa-57636	77	5	,	,	PUNCT
cjfa-57636	77	6	2020	2020	NUM
cjfa-57636	77	7	;	;	PUNCT
cjfa-57636	77	8	jiang	jiang	PROPN
cjfa-57636	77	9	et	et	PROPN
cjfa-57636	77	10	al	al	PROPN
cjfa-57636	77	11	.	.	PROPN
cjfa-57636	77	12	,	,	PUNCT
cjfa-57636	77	13	2010	2010	NUM
cjfa-57636	77	14	)	)	PUNCT
cjfa-57636	77	15	,	,	PUNCT
cjfa-57636	77	16	we	we	PRON
cjfa-57636	77	17	argue	argue	VERB
cjfa-57636	77	18	that	that	SCONJ
cjfa-57636	77	19	female	female	ADJ
cjfa-57636	77	20	cfos	cfos	NOUN
cjfa-57636	77	21	will	will	AUX
cjfa-57636	77	22	be	be	AUX
cjfa-57636	77	23	more	more	ADV
cjfa-57636	77	24	likely	likely	ADJ
cjfa-57636	77	25	to	to	PART
cjfa-57636	77	26	take	take	VERB
cjfa-57636	77	27	measures	measure	NOUN
cjfa-57636	77	28	to	to	PART
cjfa-57636	77	29	improve	improve	VERB
cjfa-57636	77	30	their	their	PRON
cjfa-57636	77	31	firms	firm	NOUN
cjfa-57636	77	32	’	’	PART
cjfa-57636	77	33	information	information	NOUN
cjfa-57636	77	34	environments	environment	NOUN
cjfa-57636	77	35	through	through	ADP
cjfa-57636	77	36	increasing	increase	VERB
cjfa-57636	77	37	fsc	fsc	PROPN
cjfa-57636	77	38	,	,	PUNCT
cjfa-57636	77	39	leading	lead	VERB
cjfa-57636	77	40	to	to	ADP
cjfa-57636	77	41	better	well	ADJ
cjfa-57636	77	42	interpretations	interpretation	NOUN
cjfa-57636	77	43	of	of	ADP
cjfa-57636	77	44	their	their	PRON
cjfa-57636	77	45	financial	financial	ADJ
cjfa-57636	77	46	reports	report	NOUN
cjfa-57636	77	47	.	.	PUNCT
cjfa-57636	78	1	h1	h1	NOUN
cjfa-57636	78	2	:	:	PUNCT
cjfa-57636	78	3	female	female	ADJ
cjfa-57636	78	4	cfos	cfos	NOUN
cjfa-57636	78	5	of	of	ADP
cjfa-57636	78	6	u.s	u.s	PROPN
cjfa-57636	78	7	.	.	PROPN
cjfa-57636	78	8	listed	list	VERB
cjfa-57636	78	9	firms	firm	NOUN
cjfa-57636	78	10	are	be	AUX
cjfa-57636	78	11	associated	associate	VERB
cjfa-57636	78	12	with	with	ADP
cjfa-57636	78	13	higher	high	ADJ
cjfa-57636	78	14	fsc	fsc	NOUN
cjfa-57636	78	15	than	than	ADP
cjfa-57636	78	16	male	male	ADJ
cjfa-57636	78	17	cfos	cfos	NOUN
cjfa-57636	78	18	.	.	PUNCT
cjfa-57636	79	1	however	however	ADV
cjfa-57636	79	2	,	,	PUNCT
cjfa-57636	79	3	this	this	DET
cjfa-57636	79	4	result	result	NOUN
cjfa-57636	79	5	is	be	AUX
cjfa-57636	79	6	not	not	PART
cjfa-57636	79	7	trivial	trivial	ADJ
cjfa-57636	79	8	.	.	PUNCT
cjfa-57636	80	1	existing	exist	VERB
cjfa-57636	80	2	literature	literature	NOUN
cjfa-57636	80	3	also	also	ADV
cjfa-57636	80	4	obtains	obtain	VERB
cjfa-57636	80	5	findings	finding	NOUN
cjfa-57636	80	6	contrary	contrary	ADV
cjfa-57636	80	7	to	to	ADP
cjfa-57636	80	8	the	the	DET
cjfa-57636	80	9	perceived	perceive	VERB
cjfa-57636	80	10	risk	risk	NOUN
cjfa-57636	80	11	and	and	CCONJ
cjfa-57636	80	12	performance	performance	NOUN
cjfa-57636	80	13	related	relate	VERB
cjfa-57636	80	14	benefits	benefit	NOUN
cjfa-57636	80	15	of	of	ADP
cjfa-57636	80	16	firms	firm	NOUN
cjfa-57636	80	17	with	with	ADP
cjfa-57636	80	18	female	female	ADJ
cjfa-57636	80	19	managers	manager	NOUN
cjfa-57636	80	20	(	(	PUNCT
cjfa-57636	80	21	faccio	faccio	PROPN
cjfa-57636	80	22	,	,	PUNCT
cjfa-57636	80	23	marchica	marchica	PROPN
cjfa-57636	80	24	&	&	CCONJ
cjfa-57636	80	25	mura	mura	PROPN
cjfa-57636	80	26	,	,	PUNCT
cjfa-57636	80	27	2016	2016	NUM
cjfa-57636	80	28	;	;	PUNCT
cjfa-57636	80	29	ahern	ahern	PROPN
cjfa-57636	80	30	&	&	CCONJ
cjfa-57636	80	31	dittmar	dittmar	PROPN
cjfa-57636	80	32	,	,	PUNCT
cjfa-57636	80	33	2012	2012	NUM
cjfa-57636	80	34	;	;	PUNCT
cjfa-57636	80	35	berger	berger	PROPN
cjfa-57636	80	36	,	,	PUNCT
cjfa-57636	80	37	kick	kick	VERB
cjfa-57636	80	38	&	&	CCONJ
cjfa-57636	80	39	schaeck	schaeck	NOUN
cjfa-57636	80	40	,	,	PUNCT
cjfa-57636	80	41	2014	2014	NUM
cjfa-57636	80	42	)	)	PUNCT
cjfa-57636	80	43	.	.	PUNCT
cjfa-57636	81	1	thus	thus	ADV
cjfa-57636	81	2	,	,	PUNCT
cjfa-57636	81	3	finding	find	VERB
cjfa-57636	81	4	evidence	evidence	NOUN
cjfa-57636	81	5	in	in	ADP
cjfa-57636	81	6	support	support	NOUN
cjfa-57636	81	7	of	of	ADP
cjfa-57636	81	8	our	our	PRON
cjfa-57636	81	9	hypothesis	hypothesis	NOUN
cjfa-57636	81	10	will	will	AUX
cjfa-57636	81	11	help	help	VERB
cjfa-57636	81	12	to	to	PART
cjfa-57636	81	13	alleviate	alleviate	VERB
cjfa-57636	81	14	this	this	DET
cjfa-57636	81	15	tension	tension	NOUN
cjfa-57636	81	16	in	in	ADP
cjfa-57636	81	17	existing	exist	VERB
cjfa-57636	81	18	literature	literature	NOUN
cjfa-57636	81	19	.	.	PUNCT
cjfa-57636	82	1	the	the	DET
cjfa-57636	82	2	research	research	NOUN
cjfa-57636	82	3	methodology	methodology	NOUN
cjfa-57636	82	4	and	and	CCONJ
cjfa-57636	82	5	the	the	DET
cjfa-57636	82	6	course	course	NOUN
cjfa-57636	82	7	of	of	ADP
cjfa-57636	82	8	the	the	DET
cjfa-57636	82	9	research	research	NOUN
cjfa-57636	82	10	process	process	NOUN
cjfa-57636	82	11	this	this	DET
cjfa-57636	82	12	paper	paper	NOUN
cjfa-57636	82	13	uses	uses	AUX
cjfa-57636	82	14	pooled	pool	VERB
cjfa-57636	82	15	panel	panel	NOUN
cjfa-57636	82	16	regressions	regression	NOUN
cjfa-57636	82	17	and	and	CCONJ
cjfa-57636	82	18	a	a	DET
cjfa-57636	82	19	difference	difference	NOUN
cjfa-57636	82	20	in	in	ADP
cjfa-57636	82	21	difference	difference	NOUN
cjfa-57636	82	22	(	(	PUNCT
cjfa-57636	82	23	did	do	AUX
cjfa-57636	82	24	)	)	PUNCT
cjfa-57636	82	25	research	research	NOUN
cjfa-57636	82	26	design	design	NOUN
cjfa-57636	82	27	on	on	ADP
cjfa-57636	82	28	a	a	DET
cjfa-57636	82	29	sample	sample	NOUN
cjfa-57636	82	30	of	of	ADP
cjfa-57636	82	31	u.s	u.s	PROPN
cjfa-57636	82	32	.	.	PROPN
cjfa-57636	82	33	listed	list	VERB
cjfa-57636	82	34	firm	firm	ADJ
cjfa-57636	82	35	cfos	cfos	NOUN
cjfa-57636	82	36	between	between	ADP
cjfa-57636	82	37	1992	1992	NUM
cjfa-57636	82	38	and	and	CCONJ
cjfa-57636	82	39	2023	2023	NUM
cjfa-57636	82	40	.	.	PUNCT
cjfa-57636	83	1	we	we	PRON
cjfa-57636	83	2	obtain	obtain	VERB
cjfa-57636	83	3	our	our	PRON
cjfa-57636	83	4	study	study	NOUN
cjfa-57636	83	5	’s	’s	PART
cjfa-57636	83	6	data	datum	NOUN
cjfa-57636	83	7	from	from	ADP
cjfa-57636	83	8	a	a	DET
cjfa-57636	83	9	variety	variety	NOUN
cjfa-57636	83	10	of	of	ADP
cjfa-57636	83	11	sources	source	NOUN
cjfa-57636	83	12	.	.	PUNCT
cjfa-57636	84	1	we	we	PRON
cjfa-57636	84	2	obtain	obtain	VERB
cjfa-57636	84	3	executive	executive	ADJ
cjfa-57636	84	4	gender	gender	NOUN
cjfa-57636	84	5	information	information	NOUN
cjfa-57636	84	6	from	from	ADP
cjfa-57636	84	7	the	the	DET
cjfa-57636	84	8	execucomp	execucomp	ADJ
cjfa-57636	84	9	database	database	NOUN
cjfa-57636	84	10	for	for	ADP
cjfa-57636	84	11	the	the	DET
cjfa-57636	84	12	years	year	NOUN
cjfa-57636	84	13	1992	1992	NUM
cjfa-57636	84	14	to	to	ADP
cjfa-57636	84	15	2023	2023	NUM
cjfa-57636	84	16	,	,	PUNCT
cjfa-57636	84	17	and	and	CCONJ
cjfa-57636	84	18	also	also	ADV
cjfa-57636	84	19	collect	collect	VERB
cjfa-57636	84	20	firm	firm	ADJ
cjfa-57636	84	21	accounting	accounting	NOUN
cjfa-57636	84	22	data	datum	NOUN
cjfa-57636	84	23	and	and	CCONJ
cjfa-57636	84	24	stock	stock	NOUN
cjfa-57636	84	25	return	return	NOUN
cjfa-57636	84	26	information	information	NOUN
cjfa-57636	84	27	from	from	ADP
cjfa-57636	84	28	the	the	DET
cjfa-57636	84	29	compustat	compustat	NOUN
cjfa-57636	84	30	and	and	CCONJ
cjfa-57636	84	31	crsp	crsp	NOUN
cjfa-57636	84	32	databases	database	NOUN
cjfa-57636	84	33	respectively	respectively	ADV
cjfa-57636	84	34	.	.	PUNCT
cjfa-57636	85	1	as	as	ADP
cjfa-57636	85	2	in	in	ADP
cjfa-57636	85	3	francis	francis	PROPN
cjfa-57636	85	4	et	et	PROPN
cjfa-57636	85	5	al	al	PROPN
cjfa-57636	85	6	.	.	PROPN
cjfa-57636	86	1	(	(	PUNCT
cjfa-57636	86	2	2015	2015	NUM
cjfa-57636	86	3	)	)	PUNCT
cjfa-57636	86	4	,	,	PUNCT
cjfa-57636	86	5	we	we	PRON
cjfa-57636	86	6	require	require	VERB
cjfa-57636	86	7	firms	firm	NOUN
cjfa-57636	86	8	to	to	PART
cjfa-57636	86	9	have	have	AUX
cjfa-57636	86	10	both	both	PRON
cjfa-57636	86	11	preand	preand	VERB
cjfa-57636	86	12	post	post	ADJ
cjfa-57636	86	13	-	-	ADJ
cjfa-57636	86	14	transition	transition	ADJ
cjfa-57636	86	15	cfos	cfos	NOUN
cjfa-57636	86	16	to	to	PART
cjfa-57636	86	17	be	be	AUX
cjfa-57636	86	18	in	in	ADP
cjfa-57636	86	19	office	office	NOUN
cjfa-57636	86	20	for	for	ADP
cjfa-57636	86	21	at	at	ADV
cjfa-57636	86	22	least	least	ADV
cjfa-57636	86	23	three	three	NUM
cjfa-57636	86	24	consecutive	consecutive	ADJ
cjfa-57636	86	25	years	year	NOUN
cjfa-57636	86	26	excluding	exclude	VERB
cjfa-57636	86	27	the	the	DET
cjfa-57636	86	28	transition	transition	NOUN
cjfa-57636	86	29	year	year	NOUN
cjfa-57636	86	30	.	.	PUNCT
cjfa-57636	87	1	we	we	PRON
cjfa-57636	87	2	follow	follow	VERB
cjfa-57636	87	3	de	de	PROPN
cjfa-57636	87	4	franco	franco	PROPN
cjfa-57636	87	5	et	et	PROPN
cjfa-57636	87	6	al	al	PROPN
cjfa-57636	87	7	.	.	PROPN
cjfa-57636	88	1	(	(	PUNCT
cjfa-57636	88	2	2011	2011	NUM
cjfa-57636	88	3	)	)	PUNCT
cjfa-57636	89	1	to	to	PART
cjfa-57636	89	2	define	define	VERB
cjfa-57636	89	3	accounting	accounting	NOUN
cjfa-57636	89	4	comparability	comparability	NOUN
cjfa-57636	89	5	as	as	ADP
cjfa-57636	89	6	the	the	DET
cjfa-57636	89	7	mapping	mapping	NOUN
cjfa-57636	89	8	between	between	ADP
cjfa-57636	89	9	economic	economic	ADJ
cjfa-57636	89	10	events	event	NOUN
cjfa-57636	89	11	and	and	CCONJ
cjfa-57636	89	12	financial	financial	ADJ
cjfa-57636	89	13	statements	statement	NOUN
cjfa-57636	89	14	.	.	PUNCT
cjfa-57636	90	1	for	for	ADP
cjfa-57636	90	2	each	each	DET
cjfa-57636	90	3	firm	firm	ADJ
cjfa-57636	90	4	-	-	PUNCT
cjfa-57636	90	5	year	year	NOUN
cjfa-57636	90	6	,	,	PUNCT
cjfa-57636	90	7	the	the	DET
cjfa-57636	90	8	effect	effect	NOUN
cjfa-57636	90	9	of	of	ADP
cjfa-57636	90	10	stock	stock	NOUN
cjfa-57636	90	11	returns	return	NOUN
cjfa-57636	90	12	on	on	ADP
cjfa-57636	90	13	firm	firm	ADJ
cjfa-57636	90	14	earnings	earning	NOUN
cjfa-57636	90	15	is	be	AUX
cjfa-57636	90	16	estimated	estimate	VERB
cjfa-57636	90	17	using	use	VERB
cjfa-57636	90	18	the	the	DET
cjfa-57636	90	19	previous	previous	ADJ
cjfa-57636	90	20	16	16	NUM
cjfa-57636	90	21	quarters	quarter	NOUN
cjfa-57636	90	22	of	of	ADP
cjfa-57636	90	23	data	datum	NOUN
cjfa-57636	90	24	.	.	PUNCT
cjfa-57636	91	1	for	for	ADP
cjfa-57636	91	2	each	each	DET
cjfa-57636	91	3	quarter	quarter	NOUN
cjfa-57636	91	4	,	,	PUNCT
cjfa-57636	91	5	earnings	earning	NOUN
cjfa-57636	91	6	is	be	AUX
cjfa-57636	91	7	measured	measure	VERB
cjfa-57636	91	8	as	as	ADP
cjfa-57636	91	9	the	the	DET
cjfa-57636	91	10	ratio	ratio	NOUN
cjfa-57636	91	11	of	of	ADP
cjfa-57636	91	12	net	net	ADJ
cjfa-57636	91	13	income	income	NOUN
cjfa-57636	91	14	before	before	ADP
cjfa-57636	91	15	extraordinary	extraordinary	ADJ
cjfa-57636	91	16	items	item	NOUN
cjfa-57636	91	17	and	and	CCONJ
cjfa-57636	91	18	the	the	DET
cjfa-57636	91	19	market	market	NOUN
cjfa-57636	91	20	value	value	NOUN
cjfa-57636	91	21	of	of	ADP
cjfa-57636	91	22	equity	equity	NOUN
cjfa-57636	91	23	at	at	ADP
cjfa-57636	91	24	the	the	DET
cjfa-57636	91	25	start	start	NOUN
cjfa-57636	91	26	of	of	ADP
cjfa-57636	91	27	the	the	DET
cjfa-57636	91	28	quarter	quarter	NOUN
cjfa-57636	91	29	.	.	PUNCT
cjfa-57636	92	1	we	we	PRON
cjfa-57636	92	2	estimate	estimate	VERB
cjfa-57636	92	3	firm	firm	ADJ
cjfa-57636	92	4	i	i	PRON
cjfa-57636	92	5	’s	’s	PART
cjfa-57636	92	6	earnings	earning	NOUN
cjfa-57636	92	7	using	use	VERB
cjfa-57636	92	8	equation	equation	NOUN
cjfa-57636	92	9	(	(	PUNCT
cjfa-57636	92	10	1	1	NUM
cjfa-57636	92	11	)	)	PUNCT
cjfa-57636	92	12	below	below	ADV
cjfa-57636	92	13	:	:	PUNCT
cjfa-57636	92	14	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	92	15	�	�	PROPN
cjfa-57636	92	16	�	�	PROPN
cjfa-57636	92	17	�	�	PROPN
cjfa-57636	92	18	�	�	PROPN
cjfa-57636	92	19	�	�	PROPN
cjfa-57636	92	20	�	�	PROPN
cjfa-57636	92	21	�	�	PROPN
cjfa-57636	92	22	�	�	PROPN
cjfa-57636	92	23	∗	∗	PROPN
cjfa-57636	92	24	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝐸𝐸𝐸𝐸	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	92	25	�	�	PROPN
cjfa-57636	92	26	�	�	PROPN
cjfa-57636	92	27	�	�	PROPN
cjfa-57636	92	28	�	�	PROPN
cjfa-57636	92	29	�	�	PROPN
cjfa-57636	92	30	�	�	PROPN
cjfa-57636	92	31	(	(	PUNCT
cjfa-57636	92	32	1	1	NUM
cjfa-57636	92	33	)	)	PUNCT
cjfa-57636	92	34	(	(	PUNCT
cjfa-57636	92	35	1	1	X
cjfa-57636	92	36	)	)	PUNCT
cjfa-57636	92	37	here	here	ADV
cjfa-57636	92	38	,	,	PUNCT
cjfa-57636	92	39	returnit	returnit	ADJ
cjfa-57636	92	40	is	be	AUX
cjfa-57636	92	41	the	the	DET
cjfa-57636	92	42	raw	raw	ADJ
cjfa-57636	92	43	stock	stock	NOUN
cjfa-57636	92	44	return	return	NOUN
cjfa-57636	92	45	for	for	ADP
cjfa-57636	92	46	quarter	quarter	NOUN
cjfa-57636	92	47	t.	t.	NOUN
cjfa-57636	92	48	the	the	DET
cjfa-57636	92	49	estimated	estimate	VERB
cjfa-57636	92	50	coefficients	coefficient	NOUN
cjfa-57636	92	51	αi	αi	ADV
cjfa-57636	92	52	and	and	CCONJ
cjfa-57636	92	53	βi	βi	PRON
cjfa-57636	92	54	are	be	AUX
cjfa-57636	92	55	firm	firm	ADJ
cjfa-57636	93	1	i	i	PRON
cjfa-57636	93	2	’s	’s	NOUN
cjfa-57636	93	3	accounting	accounting	NOUN
cjfa-57636	93	4	system	system	NOUN
cjfa-57636	93	5	or	or	CCONJ
cjfa-57636	93	6	function	function	NOUN
cjfa-57636	93	7	that	that	PRON
cjfa-57636	93	8	maps	map	VERB
cjfa-57636	93	9	firm	firm	NOUN
cjfa-57636	94	1	i	i	PRON
cjfa-57636	94	2	’s	’	VERB
cjfa-57636	94	3	economic	economic	ADJ
cjfa-57636	94	4	events	event	NOUN
cjfa-57636	94	5	into	into	ADP
cjfa-57636	94	6	its	its	PRON
cjfa-57636	94	7	financial	financial	ADJ
cjfa-57636	94	8	statements	statement	NOUN
cjfa-57636	94	9	.	.	PUNCT
cjfa-57636	95	1	for	for	ADP
cjfa-57636	95	2	firm	firm	ADJ
cjfa-57636	95	3	j	j	PROPN
cjfa-57636	95	4	from	from	ADP
cjfa-57636	95	5	the	the	DET
cjfa-57636	95	6	same	same	ADJ
cjfa-57636	95	7	three	three	NUM
cjfa-57636	95	8	xiang	xiang	PROPN
cjfa-57636	95	9	(	(	PUNCT
cjfa-57636	95	10	gail	gail	PROPN
cjfa-57636	95	11	)	)	PUNCT
cjfa-57636	95	12	gao	gao	PROPN
cjfa-57636	95	13	,	,	PUNCT
cjfa-57636	95	14	emmanuel	emmanuel	PROPN
cjfa-57636	95	15	sequeira	sequeira	PROPN
cjfa-57636	95	16	,	,	PUNCT
cjfa-57636	95	17	qifeng	qifeng	PROPN
cjfa-57636	95	18	(	(	PUNCT
cjfa-57636	95	19	charles	charles	PROPN
cjfa-57636	95	20	)	)	PUNCT
cjfa-57636	95	21	wu3434	wu3434	PROPN
cjfa-57636	95	22	digit	digit	NOUN
cjfa-57636	95	23	sic	sic	ADJ
cjfa-57636	95	24	industry	industry	NOUN
cjfa-57636	95	25	as	as	ADP
cjfa-57636	95	26	firm	firm	ADJ
cjfa-57636	95	27	i	i	NOUN
cjfa-57636	95	28	,	,	PUNCT
cjfa-57636	95	29	and	and	CCONJ
cjfa-57636	95	30	with	with	ADP
cjfa-57636	95	31	the	the	DET
cjfa-57636	95	32	same	same	ADJ
cjfa-57636	95	33	fiscal	fiscal	ADJ
cjfa-57636	95	34	year	year	NOUN
cjfa-57636	95	35	-	-	PUNCT
cjfa-57636	95	36	end	end	NOUN
cjfa-57636	95	37	month	month	NOUN
cjfa-57636	95	38	as	as	SCONJ
cjfa-57636	95	39	firm	firm	ADJ
cjfa-57636	95	40	i	i	PROPN
cjfa-57636	95	41	,	,	PUNCT
cjfa-57636	95	42	the	the	DET
cjfa-57636	95	43	accounting	accounting	NOUN
cjfa-57636	95	44	system	system	NOUN
cjfa-57636	95	45	is	be	AUX
cjfa-57636	95	46	proxied	proxie	VERB
cjfa-57636	95	47	as	as	ADP
cjfa-57636	95	48	here	here	ADV
cjfa-57636	95	49	,	,	PUNCT
cjfa-57636	95	50	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	95	51	�	�	PROPN
cjfa-57636	95	52	�	�	PROPN
cjfa-57636	95	53	is	be	AUX
cjfa-57636	95	54	the	the	DET
cjfa-57636	95	55	raw	raw	ADJ
cjfa-57636	95	56	stock	stock	NOUN
cjfa-57636	95	57	return	return	NOUN
cjfa-57636	95	58	for	for	ADP
cjfa-57636	95	59	quarter	quarter	NOUN
cjfa-57636	95	60	t.	t.	NOUN
cjfa-57636	95	61	the	the	DET
cjfa-57636	95	62	estimated	estimate	VERB
cjfa-57636	95	63	coefficients	coefficient	NOUN
cjfa-57636	95	64	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	95	65	and	and	CCONJ
cjfa-57636	95	66	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	95	67	are	be	AUX
cjfa-57636	95	68	firm	firm	ADJ
cjfa-57636	95	69	i	i	PRON
cjfa-57636	95	70	’s	’s	NOUN
cjfa-57636	95	71	accounting	accounting	NOUN
cjfa-57636	95	72	system	system	NOUN
cjfa-57636	95	73	or	or	CCONJ
cjfa-57636	95	74	function	function	NOUN
cjfa-57636	95	75	that	that	PRON
cjfa-57636	95	76	maps	map	VERB
cjfa-57636	95	77	firm	firm	NOUN
cjfa-57636	96	1	i	i	PRON
cjfa-57636	96	2	’s	’	VERB
cjfa-57636	96	3	economic	economic	ADJ
cjfa-57636	96	4	events	event	NOUN
cjfa-57636	96	5	into	into	ADP
cjfa-57636	96	6	its	its	PRON
cjfa-57636	96	7	financial	financial	ADJ
cjfa-57636	96	8	statements	statement	NOUN
cjfa-57636	96	9	.	.	PUNCT
cjfa-57636	97	1	for	for	ADP
cjfa-57636	97	2	firm	firm	ADJ
cjfa-57636	97	3	j	j	PROPN
cjfa-57636	97	4	from	from	ADP
cjfa-57636	97	5	the	the	DET
cjfa-57636	97	6	same	same	ADJ
cjfa-57636	97	7	three	three	NUM
cjfa-57636	97	8	-	-	PUNCT
cjfa-57636	97	9	digit	digit	NOUN
cjfa-57636	97	10	sic	sic	ADJ
cjfa-57636	97	11	industry	industry	NOUN
cjfa-57636	97	12	as	as	ADP
cjfa-57636	97	13	firm	firm	ADJ
cjfa-57636	97	14	i	i	NOUN
cjfa-57636	97	15	,	,	PUNCT
cjfa-57636	97	16	and	and	CCONJ
cjfa-57636	97	17	with	with	ADP
cjfa-57636	97	18	the	the	DET
cjfa-57636	97	19	same	same	ADJ
cjfa-57636	97	20	fiscal	fiscal	ADJ
cjfa-57636	97	21	year	year	NOUN
cjfa-57636	97	22	-	-	PUNCT
cjfa-57636	97	23	end	end	NOUN
cjfa-57636	97	24	month	month	NOUN
cjfa-57636	97	25	as	as	ADP
cjfa-57636	97	26	firm	firm	ADJ
cjfa-57636	97	27	i	i	PROPN
cjfa-57636	97	28	,	,	PUNCT
cjfa-57636	97	29	the	the	DET
cjfa-57636	97	30	accounting	accounting	NOUN
cjfa-57636	97	31	system	system	NOUN
cjfa-57636	97	32	is	be	AUX
cjfa-57636	97	33	proxied	proxie	VERB
cjfa-57636	97	34	as	as	ADP
cjfa-57636	97	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	97	36	and	and	CCONJ
cjfa-57636	97	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	97	38	^	^	PUNCT
cjfa-57636	97	39	.	.	PUNCT
cjfa-57636	98	1	to	to	PART
cjfa-57636	98	2	measure	measure	VERB
cjfa-57636	98	3	the	the	DET
cjfa-57636	98	4	closeness	closeness	NOUN
cjfa-57636	98	5	of	of	ADP
cjfa-57636	98	6	the	the	DET
cjfa-57636	98	7	functions	function	NOUN
cjfa-57636	98	8	between	between	ADP
cjfa-57636	98	9	firms	firm	NOUN
cjfa-57636	98	10	i	i	PRON
cjfa-57636	98	11	and	and	CCONJ
cjfa-57636	98	12	j	j	PROPN
cjfa-57636	98	13	,	,	PUNCT
cjfa-57636	98	14	we	we	PRON
cjfa-57636	98	15	then	then	ADV
cjfa-57636	98	16	use	use	VERB
cjfa-57636	98	17	the	the	DET
cjfa-57636	98	18	economic	economic	ADJ
cjfa-57636	98	19	event	event	NOUN
cjfa-57636	98	20	(	(	PUNCT
cjfa-57636	98	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	98	22	�	�	PROPN
cjfa-57636	98	23	)	)	PUNCT
cjfa-57636	98	24	to	to	PART
cjfa-57636	98	25	compute	compute	VERB
cjfa-57636	98	26	the	the	DET
cjfa-57636	98	27	estimated	estimate	VERB
cjfa-57636	98	28	earnings	earning	NOUN
cjfa-57636	98	29	difference	difference	NOUN
cjfa-57636	98	30	from	from	ADP
cjfa-57636	98	31	each	each	DET
cjfa-57636	98	32	firm	firm	ADJ
cjfa-57636	98	33	-	-	PUNCT
cjfa-57636	98	34	pair	pair	NOUN
cjfa-57636	98	35	’s	’s	PART
cjfa-57636	98	36	accounting	accounting	NOUN
cjfa-57636	98	37	system	system	NOUN
cjfa-57636	98	38	parameters	parameter	NOUN
cjfa-57636	98	39	(	(	PUNCT
cjfa-57636	98	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	98	41	,	,	PUNCT
cjfa-57636	98	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	98	43	^	^	PUNCT
cjfa-57636	98	44	or	or	CCONJ
cjfa-57636	98	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	98	46	,	,	PUNCT
cjfa-57636	98	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	98	48	^	^	PUNCT
cjfa-57636	98	49	)	)	PUNCT
cjfa-57636	98	50	,	,	PUNCT
cjfa-57636	98	51	respectively	respectively	ADV
cjfa-57636	98	52	.	.	PUNCT
cjfa-57636	99	1	then	then	ADV
cjfa-57636	99	2	,	,	PUNCT
cjfa-57636	99	3	we	we	PRON
cjfa-57636	99	4	apply	apply	VERB
cjfa-57636	99	5	firm	firm	NOUN
cjfa-57636	99	6	i	i	PRON
cjfa-57636	99	7	’s	’s	NOUN
cjfa-57636	99	8	and	and	CCONJ
cjfa-57636	99	9	firm	firm	PROPN
cjfa-57636	99	10	j	j	PROPN
cjfa-57636	99	11	’s	’s	PART
cjfa-57636	99	12	estimated	estimate	VERB
cjfa-57636	99	13	accounting	accounting	NOUN
cjfa-57636	99	14	functions	function	NOUN
cjfa-57636	99	15	to	to	PART
cjfa-57636	99	16	firm	firm	VERB
cjfa-57636	99	17	i	i	PRON
cjfa-57636	99	18	’s	’	VERB
cjfa-57636	99	19	economic	economic	ADJ
cjfa-57636	99	20	events	event	NOUN
cjfa-57636	99	21	,	,	PUNCT
cjfa-57636	99	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	99	23	�	�	PROPN
cjfa-57636	99	24	�	�	PROPN
cjfa-57636	99	25	:	:	PUNCT
cjfa-57636	99	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	27	�	�	PROPN
cjfa-57636	99	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	29	�	�	PROPN
cjfa-57636	99	30	�	�	PROPN
cjfa-57636	99	31	�	�	PROPN
cjfa-57636	99	32	�	�	PROPN
cjfa-57636	99	33	�	�	PROPN
cjfa-57636	99	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	99	35	�	�	PROPN
cjfa-57636	99	36	�	�	PROPN
cjfa-57636	99	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	99	38	�	�	PROPN
cjfa-57636	99	39	∗	∗	PROPN
cjfa-57636	99	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	99	41	�	�	PROPN
cjfa-57636	99	42	�	�	PROPN
cjfa-57636	99	43	(	(	PUNCT
cjfa-57636	99	44	2	2	NUM
cjfa-57636	99	45	)	)	PUNCT
cjfa-57636	99	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	47	�	�	PROPN
cjfa-57636	99	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	49	�	�	PROPN
cjfa-57636	99	50	�	�	PROPN
cjfa-57636	99	51	�	�	PROPN
cjfa-57636	99	52	�	�	PROPN
cjfa-57636	99	53	�	�	PROPN
cjfa-57636	99	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	99	55	�	�	PROPN
cjfa-57636	99	56	�	�	PROPN
cjfa-57636	99	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	99	58	�	�	PROPN
cjfa-57636	99	59	∗	∗	PROPN
cjfa-57636	99	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	99	61	�	�	PROPN
cjfa-57636	99	62	�	�	PROPN
cjfa-57636	99	63	(	(	PUNCT
cjfa-57636	99	64	3	3	NUM
cjfa-57636	99	65	)	)	PUNCT
cjfa-57636	99	66	here	here	ADV
cjfa-57636	99	67	,	,	PUNCT
cjfa-57636	99	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	69	�	�	PROPN
cjfa-57636	99	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	71	�	�	PROPN
cjfa-57636	99	72	�	�	PROPN
cjfa-57636	99	73	�	�	PROPN
cjfa-57636	99	74	�	�	PROPN
cjfa-57636	99	75	refers	refer	VERB
cjfa-57636	99	76	to	to	ADP
cjfa-57636	99	77	the	the	DET
cjfa-57636	99	78	predicted	predict	VERB
cjfa-57636	99	79	earnings	earning	NOUN
cjfa-57636	99	80	of	of	ADP
cjfa-57636	99	81	firm	firm	NOUN
cjfa-57636	99	82	i	i	PROPN
cjfa-57636	99	83	,	,	PUNCT
cjfa-57636	99	84	given	give	VERB
cjfa-57636	99	85	the	the	DET
cjfa-57636	99	86	accounting	accounting	NOUN
cjfa-57636	99	87	function	function	NOUN
cjfa-57636	99	88	of	of	ADP
cjfa-57636	99	89	i	i	PRON
cjfa-57636	99	90	and	and	CCONJ
cjfa-57636	99	91	return	return	NOUN
cjfa-57636	99	92	of	of	ADP
cjfa-57636	99	93	firm	firm	ADJ
cjfa-57636	99	94	i	i	PRON
cjfa-57636	99	95	in	in	ADP
cjfa-57636	99	96	quarter	quarter	NOUN
cjfa-57636	99	97	t.	t.	PROPN
cjfa-57636	99	98	also	also	ADV
cjfa-57636	99	99	,	,	PUNCT
cjfa-57636	99	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	101	�	�	PROPN
cjfa-57636	99	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	103	�	�	PROPN
cjfa-57636	99	104	�	�	PROPN
cjfa-57636	99	105	�	�	PROPN
cjfa-57636	99	106	�	�	PROPN
cjfa-57636	99	107	refers	refer	VERB
cjfa-57636	99	108	to	to	ADP
cjfa-57636	99	109	the	the	DET
cjfa-57636	99	110	predicted	predict	VERB
cjfa-57636	99	111	earnings	earning	NOUN
cjfa-57636	99	112	of	of	ADP
cjfa-57636	99	113	firm	firm	NOUN
cjfa-57636	99	114	i	i	PROPN
cjfa-57636	99	115	,	,	PUNCT
cjfa-57636	99	116	given	give	VERB
cjfa-57636	99	117	the	the	DET
cjfa-57636	99	118	firm	firm	NOUN
cjfa-57636	99	119	j	j	PROPN
cjfa-57636	99	120	’s	’s	PART
cjfa-57636	99	121	accounting	accounting	NOUN
cjfa-57636	99	122	function	function	NOUN
cjfa-57636	99	123	and	and	CCONJ
cjfa-57636	99	124	return	return	NOUN
cjfa-57636	99	125	of	of	ADP
cjfa-57636	99	126	firm	firm	ADJ
cjfa-57636	99	127	i	i	PRON
cjfa-57636	99	128	in	in	ADP
cjfa-57636	99	129	quarter	quarter	NOUN
cjfa-57636	99	130	t.	t.	NOUN
cjfa-57636	99	131	the	the	DET
cjfa-57636	99	132	pairwise	pairwise	NOUN
cjfa-57636	99	133	comparability	comparability	NOUN
cjfa-57636	99	134	score	score	NOUN
cjfa-57636	99	135	between	between	ADP
cjfa-57636	99	136	firm	firm	NOUN
cjfa-57636	99	137	i	i	PRON
cjfa-57636	99	138	’s	’s	NOUN
cjfa-57636	99	139	and	and	CCONJ
cjfa-57636	99	140	firm	firm	PROPN
cjfa-57636	99	141	j	j	PROPN
cjfa-57636	99	142	’s	’s	PART
cjfa-57636	99	143	accounting	accounting	NOUN
cjfa-57636	99	144	systems	system	NOUN
cjfa-57636	99	145	(	(	PUNCT
cjfa-57636	99	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	99	147	)	)	PUNCT
cjfa-57636	99	148	is	be	AUX
cjfa-57636	99	149	calculated	calculate	VERB
cjfa-57636	99	150	as	as	ADP
cjfa-57636	99	151	a	a	DET
cjfa-57636	99	152	negative	negative	ADJ
cjfa-57636	99	153	one	one	NUM
cjfa-57636	99	154	(	(	PUNCT
cjfa-57636	99	155	-1	-1	NOUN
cjfa-57636	99	156	)	)	PUNCT
cjfa-57636	99	157	times	time	NOUN
cjfa-57636	99	158	the	the	DET
cjfa-57636	99	159	average	average	NOUN
cjfa-57636	99	160	of	of	ADP
cjfa-57636	99	161	all	all	DET
cjfa-57636	99	162	pairwise	pairwise	NOUN
cjfa-57636	99	163	comparability	comparability	NOUN
cjfa-57636	99	164	scores	score	NOUN
cjfa-57636	99	165	between	between	ADP
cjfa-57636	99	166	firm	firm	ADJ
cjfa-57636	99	167	i	i	PROPN
cjfa-57636	99	168	and	and	CCONJ
cjfa-57636	99	169	firm	firm	PROPN
cjfa-57636	99	170	j	j	PROPN
cjfa-57636	99	171	,	,	PUNCT
cjfa-57636	99	172	that	that	ADV
cjfa-57636	99	173	is	is	ADV
cjfa-57636	99	174	,	,	PUNCT
cjfa-57636	99	175	the	the	DET
cjfa-57636	99	176	absolute	absolute	ADJ
cjfa-57636	99	177	differences	difference	NOUN
cjfa-57636	99	178	between	between	ADP
cjfa-57636	99	179	the	the	DET
cjfa-57636	99	180	predicted	predict	VERB
cjfa-57636	99	181	earnings	earning	NOUN
cjfa-57636	99	182	using	use	VERB
cjfa-57636	99	183	firm	firm	NOUN
cjfa-57636	99	184	i	i	PRON
cjfa-57636	99	185	’s	’s	NOUN
cjfa-57636	99	186	and	and	CCONJ
cjfa-57636	99	187	firm	firm	PROPN
cjfa-57636	99	188	j	j	PROPN
cjfa-57636	99	189	’s	’s	PART
cjfa-57636	99	190	accounting	accounting	NOUN
cjfa-57636	99	191	functions	function	NOUN
cjfa-57636	99	192	,	,	PUNCT
cjfa-57636	99	193	in	in	ADP
cjfa-57636	99	194	16	16	NUM
cjfa-57636	99	195	consecutive	consecutive	ADJ
cjfa-57636	99	196	quarters	quarter	NOUN
cjfa-57636	99	197	:	:	PUNCT
cjfa-57636	99	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	99	199	�	�	PROPN
cjfa-57636	99	200	�	�	PROPN
cjfa-57636	99	201	�	�	PROPN
cjfa-57636	99	202	�	�	PROPN
cjfa-57636	99	203	�	�	PROPN
cjfa-57636	99	204	�	�	PROPN
cjfa-57636	99	205	�	�	PROPN
cjfa-57636	99	206	�	�	PROPN
cjfa-57636	99	207	∑	∑	PROPN
cjfa-57636	99	208	�	�	PROPN
cjfa-57636	99	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	210	�	�	PROPN
cjfa-57636	99	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	212	�	�	PROPN
cjfa-57636	99	213	�	�	PROPN
cjfa-57636	99	214	�	�	PROPN
cjfa-57636	99	215	�	�	PROPN
cjfa-57636	99	216	�	�	PROPN
cjfa-57636	99	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	99	218	�	�	PROPN
cjfa-57636	99	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	99	220	�	�	PROPN
cjfa-57636	99	221	�	�	PROPN
cjfa-57636	99	222	�	�	PROPN
cjfa-57636	99	223	�	�	PROPN
cjfa-57636	99	224	�	�	PROPN
cjfa-57636	99	225	�	�	PROPN
cjfa-57636	99	226	�	�	PROPN
cjfa-57636	99	227	�	�	PROPN
cjfa-57636	99	228	�	�	PROPN
cjfa-57636	99	229	�	�	PROPN
cjfa-57636	99	230	(	(	PUNCT
cjfa-57636	99	231	4	4	NUM
cjfa-57636	99	232	)	)	PUNCT
cjfa-57636	99	233	higher	high	ADJ
cjfa-57636	99	234	values	value	NOUN
cjfa-57636	99	235	are	be	AUX
cjfa-57636	99	236	indicative	indicative	ADJ
cjfa-57636	99	237	of	of	ADP
cjfa-57636	99	238	increased	increase	VERB
cjfa-57636	99	239	accounting	accounting	NOUN
cjfa-57636	99	240	comparability	comparability	NOUN
cjfa-57636	99	241	since	since	SCONJ
cjfa-57636	99	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	99	243	in	in	ADP
cjfa-57636	99	244	the	the	DET
cjfa-57636	99	245	equation	equation	NOUN
cjfa-57636	99	246	is	be	AUX
cjfa-57636	99	247	nonpositive	nonpositive	ADJ
cjfa-57636	99	248	.	.	PUNCT
cjfa-57636	100	1	in	in	ADP
cjfa-57636	100	2	our	our	PRON
cjfa-57636	100	3	calculations	calculation	NOUN
cjfa-57636	100	4	and	and	CCONJ
cjfa-57636	100	5	tables	table	NOUN
cjfa-57636	100	6	,	,	PUNCT
cjfa-57636	100	7	we	we	PRON
cjfa-57636	100	8	multiple	multiple	VERB
cjfa-57636	100	9	this	this	DET
cjfa-57636	100	10	measure	measure	NOUN
cjfa-57636	100	11	by	by	ADP
cjfa-57636	100	12	-1	-1	PUNCT
cjfa-57636	100	13	,	,	PUNCT
cjfa-57636	100	14	for	for	ADP
cjfa-57636	100	15	ease	ease	NOUN
cjfa-57636	100	16	of	of	ADP
cjfa-57636	100	17	readability	readability	NOUN
cjfa-57636	100	18	,	,	PUNCT
cjfa-57636	100	19	to	to	PART
cjfa-57636	100	20	present	present	VERB
cjfa-57636	100	21	our	our	PRON
cjfa-57636	100	22	comp	comp	NOUN
cjfa-57636	100	23	measures	measure	NOUN
cjfa-57636	100	24	as	as	ADP
cjfa-57636	100	25	positive	positive	ADJ
cjfa-57636	100	26	numbers	number	NOUN
cjfa-57636	100	27	.	.	PUNCT
cjfa-57636	101	1	we	we	PRON
cjfa-57636	101	2	then	then	ADV
cjfa-57636	101	3	define	define	VERB
cjfa-57636	101	4	a	a	DET
cjfa-57636	101	5	dummy	dummy	ADJ
cjfa-57636	101	6	variable	variable	NOUN
cjfa-57636	101	7	for	for	ADP
cjfa-57636	101	8	cfo	cfo	ADJ
cjfa-57636	101	9	gender	gender	NOUN
cjfa-57636	101	10	,	,	PUNCT
cjfa-57636	101	11	fcfo	fcfo	NOUN
cjfa-57636	101	12	,	,	PUNCT
cjfa-57636	101	13	that	that	PRON
cjfa-57636	101	14	takes	take	VERB
cjfa-57636	101	15	the	the	DET
cjfa-57636	101	16	value	value	NOUN
cjfa-57636	101	17	1	1	NUM
cjfa-57636	101	18	if	if	SCONJ
cjfa-57636	101	19	execucomp	execucomp	NOUN
cjfa-57636	101	20	’s	’s	PART
cjfa-57636	101	21	female	female	ADJ
cjfa-57636	101	22	cfo	cfo	NOUN
cjfa-57636	101	23	value	value	NOUN
cjfa-57636	101	24	is	be	AUX
cjfa-57636	101	25	1	1	NUM
cjfa-57636	101	26	,	,	PUNCT
cjfa-57636	101	27	and	and	CCONJ
cjfa-57636	101	28	0	0	NUM
cjfa-57636	101	29	otherwise	otherwise	ADV
cjfa-57636	101	30	.	.	PUNCT
cjfa-57636	102	1	as	as	ADP
cjfa-57636	102	2	in	in	ADP
cjfa-57636	102	3	francis	francis	PROPN
cjfa-57636	102	4	et	et	PROPN
cjfa-57636	102	5	al	al	PROPN
cjfa-57636	102	6	.	.	PROPN
cjfa-57636	102	7	(	(	PUNCT
cjfa-57636	102	8	2014a	2014a	NUM
cjfa-57636	102	9	)	)	PUNCT
cjfa-57636	102	10	,	,	PUNCT
cjfa-57636	102	11	francis	francis	PROPN
cjfa-57636	102	12	et	et	PROPN
cjfa-57636	102	13	al	al	PROPN
cjfa-57636	102	14	.	.	PROPN
cjfa-57636	102	15	(	(	PUNCT
cjfa-57636	102	16	2014b	2014b	NUM
cjfa-57636	102	17	)	)	PUNCT
cjfa-57636	102	18	,	,	PUNCT
cjfa-57636	102	19	and	and	CCONJ
cjfa-57636	102	20	francis	francis	PROPN
cjfa-57636	102	21	et	et	PROPN
cjfa-57636	102	22	al	al	PROPN
cjfa-57636	102	23	.	.	PROPN
cjfa-57636	103	1	(	(	PUNCT
cjfa-57636	103	2	2015	2015	NUM
cjfa-57636	103	3	)	)	PUNCT
cjfa-57636	103	4	,	,	PUNCT
cjfa-57636	103	5	we	we	PRON
cjfa-57636	103	6	control	control	VERB
cjfa-57636	103	7	for	for	ADP
cjfa-57636	103	8	profitability	profitability	NOUN
cjfa-57636	103	9	(	(	PUNCT
cjfa-57636	103	10	roa	roa	NOUN
cjfa-57636	103	11	)	)	PUNCT
cjfa-57636	103	12	,	,	PUNCT
cjfa-57636	103	13	net	net	ADJ
cjfa-57636	103	14	cash	cash	NOUN
cjfa-57636	103	15	flows	flow	NOUN
cjfa-57636	103	16	(	(	PUNCT
cjfa-57636	103	17	cash	cash	NOUN
cjfa-57636	103	18	)	)	PUNCT
cjfa-57636	103	19	,	,	PUNCT
cjfa-57636	103	20	total	total	ADJ
cjfa-57636	103	21	accruals	accrual	NOUN
cjfa-57636	103	22	(	(	PUNCT
cjfa-57636	103	23	ta	ta	NOUN
cjfa-57636	103	24	)	)	PUNCT
cjfa-57636	103	25	,	,	PUNCT
cjfa-57636	103	26	leverage	leverage	NOUN
cjfa-57636	103	27	ratio	ratio	NOUN
cjfa-57636	103	28	(	(	PUNCT
cjfa-57636	103	29	lev	lev	NOUN
cjfa-57636	103	30	)	)	PUNCT
cjfa-57636	103	31	,	,	PUNCT
cjfa-57636	103	32	marketto	marketto	NOUN
cjfa-57636	103	33	-	-	PUNCT
cjfa-57636	103	34	book	book	NOUN
cjfa-57636	103	35	ratio	ratio	NOUN
cjfa-57636	103	36	(	(	PUNCT
cjfa-57636	103	37	mb	mb	NOUN
cjfa-57636	103	38	)	)	PUNCT
cjfa-57636	103	39	,	,	PUNCT
cjfa-57636	103	40	the	the	DET
cjfa-57636	103	41	probability	probability	NOUN
cjfa-57636	103	42	of	of	ADP
cjfa-57636	103	43	a	a	DET
cjfa-57636	103	44	loss	loss	NOUN
cjfa-57636	103	45	(	(	PUNCT
cjfa-57636	103	46	loss	loss	NOUN
cjfa-57636	103	47	)	)	PUNCT
cjfa-57636	103	48	,	,	PUNCT
cjfa-57636	103	49	and	and	CCONJ
cjfa-57636	103	50	research	research	NOUN
cjfa-57636	103	51	and	and	CCONJ
cjfa-57636	103	52	development	development	NOUN
cjfa-57636	103	53	expenses	expense	NOUN
cjfa-57636	103	54	for	for	ADP
cjfa-57636	103	55	each	each	DET
cjfa-57636	103	56	firm	firm	NOUN
cjfa-57636	103	57	(	(	PUNCT
cjfa-57636	103	58	r&d	r&d	NOUN
cjfa-57636	103	59	)	)	PUNCT
cjfa-57636	103	60	.	.	PUNCT
cjfa-57636	104	1	all	all	DET
cjfa-57636	104	2	variable	variable	ADJ
cjfa-57636	104	3	descriptions	description	NOUN
cjfa-57636	104	4	can	can	AUX
cjfa-57636	104	5	be	be	AUX
cjfa-57636	104	6	found	find	VERB
cjfa-57636	104	7	in	in	ADP
cjfa-57636	104	8	the	the	DET
cjfa-57636	104	9	appendix	appendix	NOUN
cjfa-57636	104	10	.	.	PUNCT
cjfa-57636	105	1	and	and	CCONJ
cjfa-57636	105	2	here	here	ADV
cjfa-57636	105	3	,	,	PUNCT
cjfa-57636	105	4	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	105	5	�	�	PROPN
cjfa-57636	105	6	�	�	PROPN
cjfa-57636	105	7	is	be	AUX
cjfa-57636	105	8	the	the	DET
cjfa-57636	105	9	raw	raw	ADJ
cjfa-57636	105	10	stock	stock	NOUN
cjfa-57636	105	11	return	return	NOUN
cjfa-57636	105	12	for	for	ADP
cjfa-57636	105	13	quarter	quarter	NOUN
cjfa-57636	105	14	t.	t.	NOUN
cjfa-57636	105	15	the	the	DET
cjfa-57636	105	16	estimated	estimate	VERB
cjfa-57636	105	17	coefficients	coefficient	NOUN
cjfa-57636	105	18	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	105	19	and	and	CCONJ
cjfa-57636	105	20	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	105	21	are	be	AUX
cjfa-57636	105	22	firm	firm	ADJ
cjfa-57636	105	23	i	i	PRON
cjfa-57636	105	24	’s	’s	NOUN
cjfa-57636	105	25	accounting	accounting	NOUN
cjfa-57636	105	26	system	system	NOUN
cjfa-57636	105	27	or	or	CCONJ
cjfa-57636	105	28	function	function	NOUN
cjfa-57636	105	29	that	that	PRON
cjfa-57636	105	30	maps	map	VERB
cjfa-57636	105	31	firm	firm	NOUN
cjfa-57636	106	1	i	i	PRON
cjfa-57636	106	2	’s	’	VERB
cjfa-57636	106	3	economic	economic	ADJ
cjfa-57636	106	4	events	event	NOUN
cjfa-57636	106	5	into	into	ADP
cjfa-57636	106	6	its	its	PRON
cjfa-57636	106	7	financial	financial	ADJ
cjfa-57636	106	8	statements	statement	NOUN
cjfa-57636	106	9	.	.	PUNCT
cjfa-57636	107	1	for	for	ADP
cjfa-57636	107	2	firm	firm	ADJ
cjfa-57636	107	3	j	j	PROPN
cjfa-57636	107	4	from	from	ADP
cjfa-57636	107	5	the	the	DET
cjfa-57636	107	6	same	same	ADJ
cjfa-57636	107	7	three	three	NUM
cjfa-57636	107	8	-	-	PUNCT
cjfa-57636	107	9	digit	digit	NOUN
cjfa-57636	107	10	sic	sic	ADJ
cjfa-57636	107	11	industry	industry	NOUN
cjfa-57636	107	12	as	as	ADP
cjfa-57636	107	13	firm	firm	ADJ
cjfa-57636	107	14	i	i	NOUN
cjfa-57636	107	15	,	,	PUNCT
cjfa-57636	107	16	and	and	CCONJ
cjfa-57636	107	17	with	with	ADP
cjfa-57636	107	18	the	the	DET
cjfa-57636	107	19	same	same	ADJ
cjfa-57636	107	20	fiscal	fiscal	ADJ
cjfa-57636	107	21	year	year	NOUN
cjfa-57636	107	22	-	-	PUNCT
cjfa-57636	107	23	end	end	NOUN
cjfa-57636	107	24	month	month	NOUN
cjfa-57636	107	25	as	as	ADP
cjfa-57636	107	26	firm	firm	ADJ
cjfa-57636	107	27	i	i	PROPN
cjfa-57636	107	28	,	,	PUNCT
cjfa-57636	107	29	the	the	DET
cjfa-57636	107	30	accounting	accounting	NOUN
cjfa-57636	107	31	system	system	NOUN
cjfa-57636	107	32	is	be	AUX
cjfa-57636	107	33	proxied	proxie	VERB
cjfa-57636	107	34	as	as	ADP
cjfa-57636	107	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	107	36	and	and	CCONJ
cjfa-57636	107	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	107	38	^	^	PUNCT
cjfa-57636	107	39	.	.	PUNCT
cjfa-57636	108	1	to	to	PART
cjfa-57636	108	2	measure	measure	VERB
cjfa-57636	108	3	the	the	DET
cjfa-57636	108	4	closeness	closeness	NOUN
cjfa-57636	108	5	of	of	ADP
cjfa-57636	108	6	the	the	DET
cjfa-57636	108	7	functions	function	NOUN
cjfa-57636	108	8	between	between	ADP
cjfa-57636	108	9	firms	firm	NOUN
cjfa-57636	108	10	i	i	PRON
cjfa-57636	108	11	and	and	CCONJ
cjfa-57636	108	12	j	j	PROPN
cjfa-57636	108	13	,	,	PUNCT
cjfa-57636	108	14	we	we	PRON
cjfa-57636	108	15	then	then	ADV
cjfa-57636	108	16	use	use	VERB
cjfa-57636	108	17	the	the	DET
cjfa-57636	108	18	economic	economic	ADJ
cjfa-57636	108	19	event	event	NOUN
cjfa-57636	108	20	(	(	PUNCT
cjfa-57636	108	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	108	22	�	�	PROPN
cjfa-57636	108	23	)	)	PUNCT
cjfa-57636	108	24	to	to	PART
cjfa-57636	108	25	compute	compute	VERB
cjfa-57636	108	26	the	the	DET
cjfa-57636	108	27	estimated	estimate	VERB
cjfa-57636	108	28	earnings	earning	NOUN
cjfa-57636	108	29	difference	difference	NOUN
cjfa-57636	108	30	from	from	ADP
cjfa-57636	108	31	each	each	DET
cjfa-57636	108	32	firm	firm	ADJ
cjfa-57636	108	33	-	-	PUNCT
cjfa-57636	108	34	pair	pair	NOUN
cjfa-57636	108	35	’s	’s	PART
cjfa-57636	108	36	accounting	accounting	NOUN
cjfa-57636	108	37	system	system	NOUN
cjfa-57636	108	38	parameters	parameter	NOUN
cjfa-57636	108	39	(	(	PUNCT
cjfa-57636	108	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	108	41	,	,	PUNCT
cjfa-57636	108	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	108	43	^	^	PUNCT
cjfa-57636	108	44	or	or	CCONJ
cjfa-57636	108	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	108	46	,	,	PUNCT
cjfa-57636	108	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	108	48	^	^	PUNCT
cjfa-57636	108	49	)	)	PUNCT
cjfa-57636	108	50	,	,	PUNCT
cjfa-57636	108	51	respectively	respectively	ADV
cjfa-57636	108	52	.	.	PUNCT
cjfa-57636	109	1	then	then	ADV
cjfa-57636	109	2	,	,	PUNCT
cjfa-57636	109	3	we	we	PRON
cjfa-57636	109	4	apply	apply	VERB
cjfa-57636	109	5	firm	firm	NOUN
cjfa-57636	109	6	i	i	PRON
cjfa-57636	109	7	’s	’s	NOUN
cjfa-57636	109	8	and	and	CCONJ
cjfa-57636	109	9	firm	firm	PROPN
cjfa-57636	109	10	j	j	PROPN
cjfa-57636	109	11	’s	’s	PART
cjfa-57636	109	12	estimated	estimate	VERB
cjfa-57636	109	13	accounting	accounting	NOUN
cjfa-57636	109	14	functions	function	NOUN
cjfa-57636	109	15	to	to	PART
cjfa-57636	109	16	firm	firm	VERB
cjfa-57636	109	17	i	i	PRON
cjfa-57636	109	18	’s	’	VERB
cjfa-57636	109	19	economic	economic	ADJ
cjfa-57636	109	20	events	event	NOUN
cjfa-57636	109	21	,	,	PUNCT
cjfa-57636	109	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	109	23	�	�	PROPN
cjfa-57636	109	24	�	�	PROPN
cjfa-57636	109	25	:	:	PUNCT
cjfa-57636	109	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	27	�	�	PROPN
cjfa-57636	109	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	29	�	�	PROPN
cjfa-57636	109	30	�	�	PROPN
cjfa-57636	109	31	�	�	PROPN
cjfa-57636	109	32	�	�	PROPN
cjfa-57636	109	33	�	�	PROPN
cjfa-57636	109	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	109	35	�	�	PROPN
cjfa-57636	109	36	�	�	PROPN
cjfa-57636	109	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	109	38	�	�	PROPN
cjfa-57636	109	39	∗	∗	PROPN
cjfa-57636	109	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	109	41	�	�	PROPN
cjfa-57636	109	42	�	�	PROPN
cjfa-57636	109	43	(	(	PUNCT
cjfa-57636	109	44	2	2	NUM
cjfa-57636	109	45	)	)	PUNCT
cjfa-57636	109	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	47	�	�	PROPN
cjfa-57636	109	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	49	�	�	PROPN
cjfa-57636	109	50	�	�	PROPN
cjfa-57636	109	51	�	�	PROPN
cjfa-57636	109	52	�	�	PROPN
cjfa-57636	109	53	�	�	PROPN
cjfa-57636	109	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	109	55	�	�	PROPN
cjfa-57636	109	56	�	�	PROPN
cjfa-57636	109	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	109	58	�	�	PROPN
cjfa-57636	109	59	∗	∗	PROPN
cjfa-57636	109	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	109	61	�	�	PROPN
cjfa-57636	109	62	�	�	PROPN
cjfa-57636	109	63	(	(	PUNCT
cjfa-57636	109	64	3	3	NUM
cjfa-57636	109	65	)	)	PUNCT
cjfa-57636	109	66	here	here	ADV
cjfa-57636	109	67	,	,	PUNCT
cjfa-57636	109	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	69	�	�	PROPN
cjfa-57636	109	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	71	�	�	PROPN
cjfa-57636	109	72	�	�	PROPN
cjfa-57636	109	73	�	�	PROPN
cjfa-57636	109	74	�	�	PROPN
cjfa-57636	109	75	refers	refer	VERB
cjfa-57636	109	76	to	to	ADP
cjfa-57636	109	77	the	the	DET
cjfa-57636	109	78	predicted	predict	VERB
cjfa-57636	109	79	earnings	earning	NOUN
cjfa-57636	109	80	of	of	ADP
cjfa-57636	109	81	firm	firm	NOUN
cjfa-57636	109	82	i	i	PROPN
cjfa-57636	109	83	,	,	PUNCT
cjfa-57636	109	84	given	give	VERB
cjfa-57636	109	85	the	the	DET
cjfa-57636	109	86	accounting	accounting	NOUN
cjfa-57636	109	87	function	function	NOUN
cjfa-57636	109	88	of	of	ADP
cjfa-57636	109	89	i	i	PRON
cjfa-57636	109	90	and	and	CCONJ
cjfa-57636	109	91	return	return	NOUN
cjfa-57636	109	92	of	of	ADP
cjfa-57636	109	93	firm	firm	ADJ
cjfa-57636	109	94	i	i	PRON
cjfa-57636	109	95	in	in	ADP
cjfa-57636	109	96	quarter	quarter	NOUN
cjfa-57636	109	97	t.	t.	PROPN
cjfa-57636	109	98	also	also	ADV
cjfa-57636	109	99	,	,	PUNCT
cjfa-57636	109	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	101	�	�	PROPN
cjfa-57636	109	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	103	�	�	PROPN
cjfa-57636	109	104	�	�	PROPN
cjfa-57636	109	105	�	�	PROPN
cjfa-57636	109	106	�	�	PROPN
cjfa-57636	109	107	refers	refer	VERB
cjfa-57636	109	108	to	to	ADP
cjfa-57636	109	109	the	the	DET
cjfa-57636	109	110	predicted	predict	VERB
cjfa-57636	109	111	earnings	earning	NOUN
cjfa-57636	109	112	of	of	ADP
cjfa-57636	109	113	firm	firm	NOUN
cjfa-57636	109	114	i	i	PROPN
cjfa-57636	109	115	,	,	PUNCT
cjfa-57636	109	116	given	give	VERB
cjfa-57636	109	117	the	the	DET
cjfa-57636	109	118	firm	firm	NOUN
cjfa-57636	109	119	j	j	PROPN
cjfa-57636	109	120	’s	’s	PART
cjfa-57636	109	121	accounting	accounting	NOUN
cjfa-57636	109	122	function	function	NOUN
cjfa-57636	109	123	and	and	CCONJ
cjfa-57636	109	124	return	return	NOUN
cjfa-57636	109	125	of	of	ADP
cjfa-57636	109	126	firm	firm	ADJ
cjfa-57636	109	127	i	i	PRON
cjfa-57636	109	128	in	in	ADP
cjfa-57636	109	129	quarter	quarter	NOUN
cjfa-57636	109	130	t.	t.	NOUN
cjfa-57636	109	131	the	the	DET
cjfa-57636	109	132	pairwise	pairwise	NOUN
cjfa-57636	109	133	comparability	comparability	NOUN
cjfa-57636	109	134	score	score	NOUN
cjfa-57636	109	135	between	between	ADP
cjfa-57636	109	136	firm	firm	NOUN
cjfa-57636	109	137	i	i	PRON
cjfa-57636	109	138	’s	’s	NOUN
cjfa-57636	109	139	and	and	CCONJ
cjfa-57636	109	140	firm	firm	PROPN
cjfa-57636	109	141	j	j	PROPN
cjfa-57636	109	142	’s	’s	PART
cjfa-57636	109	143	accounting	accounting	NOUN
cjfa-57636	109	144	systems	system	NOUN
cjfa-57636	109	145	(	(	PUNCT
cjfa-57636	109	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	109	147	)	)	PUNCT
cjfa-57636	109	148	is	be	AUX
cjfa-57636	109	149	calculated	calculate	VERB
cjfa-57636	109	150	as	as	ADP
cjfa-57636	109	151	a	a	DET
cjfa-57636	109	152	negative	negative	ADJ
cjfa-57636	109	153	one	one	NUM
cjfa-57636	109	154	(	(	PUNCT
cjfa-57636	109	155	-1	-1	NOUN
cjfa-57636	109	156	)	)	PUNCT
cjfa-57636	109	157	times	time	NOUN
cjfa-57636	109	158	the	the	DET
cjfa-57636	109	159	average	average	NOUN
cjfa-57636	109	160	of	of	ADP
cjfa-57636	109	161	all	all	DET
cjfa-57636	109	162	pairwise	pairwise	NOUN
cjfa-57636	109	163	comparability	comparability	NOUN
cjfa-57636	109	164	scores	score	NOUN
cjfa-57636	109	165	between	between	ADP
cjfa-57636	109	166	firm	firm	ADJ
cjfa-57636	109	167	i	i	PROPN
cjfa-57636	109	168	and	and	CCONJ
cjfa-57636	109	169	firm	firm	PROPN
cjfa-57636	109	170	j	j	PROPN
cjfa-57636	109	171	,	,	PUNCT
cjfa-57636	109	172	that	that	ADV
cjfa-57636	109	173	is	is	ADV
cjfa-57636	109	174	,	,	PUNCT
cjfa-57636	109	175	the	the	DET
cjfa-57636	109	176	absolute	absolute	ADJ
cjfa-57636	109	177	differences	difference	NOUN
cjfa-57636	109	178	between	between	ADP
cjfa-57636	109	179	the	the	DET
cjfa-57636	109	180	predicted	predict	VERB
cjfa-57636	109	181	earnings	earning	NOUN
cjfa-57636	109	182	using	use	VERB
cjfa-57636	109	183	firm	firm	NOUN
cjfa-57636	109	184	i	i	PRON
cjfa-57636	109	185	’s	’s	NOUN
cjfa-57636	109	186	and	and	CCONJ
cjfa-57636	109	187	firm	firm	PROPN
cjfa-57636	109	188	j	j	PROPN
cjfa-57636	109	189	’s	’s	PART
cjfa-57636	109	190	accounting	accounting	NOUN
cjfa-57636	109	191	functions	function	NOUN
cjfa-57636	109	192	,	,	PUNCT
cjfa-57636	109	193	in	in	ADP
cjfa-57636	109	194	16	16	NUM
cjfa-57636	109	195	consecutive	consecutive	ADJ
cjfa-57636	109	196	quarters	quarter	NOUN
cjfa-57636	109	197	:	:	PUNCT
cjfa-57636	109	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	109	199	�	�	PROPN
cjfa-57636	109	200	�	�	PROPN
cjfa-57636	109	201	�	�	PROPN
cjfa-57636	109	202	�	�	PROPN
cjfa-57636	109	203	�	�	PROPN
cjfa-57636	109	204	�	�	PROPN
cjfa-57636	109	205	�	�	PROPN
cjfa-57636	109	206	�	�	PROPN
cjfa-57636	109	207	∑	∑	PROPN
cjfa-57636	109	208	�	�	PROPN
cjfa-57636	109	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	210	�	�	PROPN
cjfa-57636	109	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	212	�	�	PROPN
cjfa-57636	109	213	�	�	PROPN
cjfa-57636	109	214	�	�	PROPN
cjfa-57636	109	215	�	�	PROPN
cjfa-57636	109	216	�	�	PROPN
cjfa-57636	109	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	109	218	�	�	PROPN
cjfa-57636	109	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	109	220	�	�	PROPN
cjfa-57636	109	221	�	�	PROPN
cjfa-57636	109	222	�	�	PROPN
cjfa-57636	109	223	�	�	PROPN
cjfa-57636	109	224	�	�	PROPN
cjfa-57636	109	225	�	�	PROPN
cjfa-57636	109	226	�	�	PROPN
cjfa-57636	109	227	�	�	PROPN
cjfa-57636	109	228	�	�	PROPN
cjfa-57636	109	229	�	�	PROPN
cjfa-57636	109	230	(	(	PUNCT
cjfa-57636	109	231	4	4	NUM
cjfa-57636	109	232	)	)	PUNCT
cjfa-57636	109	233	higher	high	ADJ
cjfa-57636	109	234	values	value	NOUN
cjfa-57636	109	235	are	be	AUX
cjfa-57636	109	236	indicative	indicative	ADJ
cjfa-57636	109	237	of	of	ADP
cjfa-57636	109	238	increased	increase	VERB
cjfa-57636	109	239	accounting	accounting	NOUN
cjfa-57636	109	240	comparability	comparability	NOUN
cjfa-57636	109	241	since	since	SCONJ
cjfa-57636	109	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	109	243	in	in	ADP
cjfa-57636	109	244	the	the	DET
cjfa-57636	109	245	equation	equation	NOUN
cjfa-57636	109	246	is	be	AUX
cjfa-57636	109	247	nonpositive	nonpositive	ADJ
cjfa-57636	109	248	.	.	PUNCT
cjfa-57636	110	1	in	in	ADP
cjfa-57636	110	2	our	our	PRON
cjfa-57636	110	3	calculations	calculation	NOUN
cjfa-57636	110	4	and	and	CCONJ
cjfa-57636	110	5	tables	table	NOUN
cjfa-57636	110	6	,	,	PUNCT
cjfa-57636	110	7	we	we	PRON
cjfa-57636	110	8	multiple	multiple	VERB
cjfa-57636	110	9	this	this	DET
cjfa-57636	110	10	measure	measure	NOUN
cjfa-57636	110	11	by	by	ADP
cjfa-57636	110	12	-1	-1	PUNCT
cjfa-57636	110	13	,	,	PUNCT
cjfa-57636	110	14	for	for	ADP
cjfa-57636	110	15	ease	ease	NOUN
cjfa-57636	110	16	of	of	ADP
cjfa-57636	110	17	readability	readability	NOUN
cjfa-57636	110	18	,	,	PUNCT
cjfa-57636	110	19	to	to	PART
cjfa-57636	110	20	present	present	VERB
cjfa-57636	110	21	our	our	PRON
cjfa-57636	110	22	comp	comp	NOUN
cjfa-57636	110	23	measures	measure	NOUN
cjfa-57636	110	24	as	as	ADP
cjfa-57636	110	25	positive	positive	ADJ
cjfa-57636	110	26	numbers	number	NOUN
cjfa-57636	110	27	.	.	PUNCT
cjfa-57636	111	1	we	we	PRON
cjfa-57636	111	2	then	then	ADV
cjfa-57636	111	3	define	define	VERB
cjfa-57636	111	4	a	a	DET
cjfa-57636	111	5	dummy	dummy	ADJ
cjfa-57636	111	6	variable	variable	NOUN
cjfa-57636	111	7	for	for	ADP
cjfa-57636	111	8	cfo	cfo	ADJ
cjfa-57636	111	9	gender	gender	NOUN
cjfa-57636	111	10	,	,	PUNCT
cjfa-57636	111	11	fcfo	fcfo	NOUN
cjfa-57636	111	12	,	,	PUNCT
cjfa-57636	111	13	that	that	PRON
cjfa-57636	111	14	takes	take	VERB
cjfa-57636	111	15	the	the	DET
cjfa-57636	111	16	value	value	NOUN
cjfa-57636	111	17	1	1	NUM
cjfa-57636	111	18	if	if	SCONJ
cjfa-57636	111	19	execucomp	execucomp	NOUN
cjfa-57636	111	20	’s	’s	PART
cjfa-57636	111	21	female	female	ADJ
cjfa-57636	111	22	cfo	cfo	NOUN
cjfa-57636	111	23	value	value	NOUN
cjfa-57636	111	24	is	be	AUX
cjfa-57636	111	25	1	1	NUM
cjfa-57636	111	26	,	,	PUNCT
cjfa-57636	111	27	and	and	CCONJ
cjfa-57636	111	28	0	0	NUM
cjfa-57636	111	29	otherwise	otherwise	ADV
cjfa-57636	111	30	.	.	PUNCT
cjfa-57636	112	1	as	as	ADP
cjfa-57636	112	2	in	in	ADP
cjfa-57636	112	3	francis	francis	PROPN
cjfa-57636	112	4	et	et	PROPN
cjfa-57636	112	5	al	al	PROPN
cjfa-57636	112	6	.	.	PROPN
cjfa-57636	112	7	(	(	PUNCT
cjfa-57636	112	8	2014a	2014a	NUM
cjfa-57636	112	9	)	)	PUNCT
cjfa-57636	112	10	,	,	PUNCT
cjfa-57636	112	11	francis	francis	PROPN
cjfa-57636	112	12	et	et	PROPN
cjfa-57636	112	13	al	al	PROPN
cjfa-57636	112	14	.	.	PROPN
cjfa-57636	112	15	(	(	PUNCT
cjfa-57636	112	16	2014b	2014b	NUM
cjfa-57636	112	17	)	)	PUNCT
cjfa-57636	112	18	,	,	PUNCT
cjfa-57636	112	19	and	and	CCONJ
cjfa-57636	112	20	francis	francis	PROPN
cjfa-57636	112	21	et	et	PROPN
cjfa-57636	112	22	al	al	PROPN
cjfa-57636	112	23	.	.	PROPN
cjfa-57636	113	1	(	(	PUNCT
cjfa-57636	113	2	2015	2015	NUM
cjfa-57636	113	3	)	)	PUNCT
cjfa-57636	113	4	,	,	PUNCT
cjfa-57636	113	5	we	we	PRON
cjfa-57636	113	6	control	control	VERB
cjfa-57636	113	7	for	for	ADP
cjfa-57636	113	8	profitability	profitability	NOUN
cjfa-57636	113	9	(	(	PUNCT
cjfa-57636	113	10	roa	roa	NOUN
cjfa-57636	113	11	)	)	PUNCT
cjfa-57636	113	12	,	,	PUNCT
cjfa-57636	113	13	net	net	ADJ
cjfa-57636	113	14	cash	cash	NOUN
cjfa-57636	113	15	flows	flow	NOUN
cjfa-57636	113	16	(	(	PUNCT
cjfa-57636	113	17	cash	cash	NOUN
cjfa-57636	113	18	)	)	PUNCT
cjfa-57636	113	19	,	,	PUNCT
cjfa-57636	113	20	total	total	ADJ
cjfa-57636	113	21	accruals	accrual	NOUN
cjfa-57636	113	22	(	(	PUNCT
cjfa-57636	113	23	ta	ta	NOUN
cjfa-57636	113	24	)	)	PUNCT
cjfa-57636	113	25	,	,	PUNCT
cjfa-57636	113	26	leverage	leverage	NOUN
cjfa-57636	113	27	ratio	ratio	NOUN
cjfa-57636	113	28	(	(	PUNCT
cjfa-57636	113	29	lev	lev	NOUN
cjfa-57636	113	30	)	)	PUNCT
cjfa-57636	113	31	,	,	PUNCT
cjfa-57636	113	32	marketto	marketto	NOUN
cjfa-57636	113	33	-	-	PUNCT
cjfa-57636	113	34	book	book	NOUN
cjfa-57636	113	35	ratio	ratio	NOUN
cjfa-57636	113	36	(	(	PUNCT
cjfa-57636	113	37	mb	mb	NOUN
cjfa-57636	113	38	)	)	PUNCT
cjfa-57636	113	39	,	,	PUNCT
cjfa-57636	113	40	the	the	DET
cjfa-57636	113	41	probability	probability	NOUN
cjfa-57636	113	42	of	of	ADP
cjfa-57636	113	43	a	a	DET
cjfa-57636	113	44	loss	loss	NOUN
cjfa-57636	113	45	(	(	PUNCT
cjfa-57636	113	46	loss	loss	NOUN
cjfa-57636	113	47	)	)	PUNCT
cjfa-57636	113	48	,	,	PUNCT
cjfa-57636	113	49	and	and	CCONJ
cjfa-57636	113	50	research	research	NOUN
cjfa-57636	113	51	and	and	CCONJ
cjfa-57636	113	52	development	development	NOUN
cjfa-57636	113	53	expenses	expense	NOUN
cjfa-57636	113	54	for	for	ADP
cjfa-57636	113	55	each	each	DET
cjfa-57636	113	56	firm	firm	NOUN
cjfa-57636	113	57	(	(	PUNCT
cjfa-57636	113	58	r&d	r&d	NOUN
cjfa-57636	113	59	)	)	PUNCT
cjfa-57636	113	60	.	.	PUNCT
cjfa-57636	114	1	all	all	DET
cjfa-57636	114	2	variable	variable	ADJ
cjfa-57636	114	3	descriptions	description	NOUN
cjfa-57636	114	4	can	can	AUX
cjfa-57636	114	5	be	be	AUX
cjfa-57636	114	6	found	find	VERB
cjfa-57636	114	7	in	in	ADP
cjfa-57636	114	8	the	the	DET
cjfa-57636	114	9	appendix	appendix	NOUN
cjfa-57636	114	10	.	.	PUNCT
cjfa-57636	114	11	 	 	SPACE
cjfa-57636	114	12	.	.	PUNCT
cjfa-57636	115	1	to	to	PART
cjfa-57636	115	2	measure	measure	VERB
cjfa-57636	115	3	the	the	DET
cjfa-57636	115	4	closeness	closeness	NOUN
cjfa-57636	115	5	of	of	ADP
cjfa-57636	115	6	the	the	DET
cjfa-57636	115	7	functions	function	NOUN
cjfa-57636	115	8	between	between	ADP
cjfa-57636	115	9	firms	firm	NOUN
cjfa-57636	115	10	i	i	PRON
cjfa-57636	115	11	and	and	CCONJ
cjfa-57636	115	12	j	j	PROPN
cjfa-57636	115	13	,	,	PUNCT
cjfa-57636	115	14	we	we	PRON
cjfa-57636	115	15	then	then	ADV
cjfa-57636	115	16	use	use	VERB
cjfa-57636	115	17	the	the	DET
cjfa-57636	115	18	economic	economic	ADJ
cjfa-57636	115	19	event	event	NOUN
cjfa-57636	115	20	(	(	PUNCT
cjfa-57636	115	21	returni	returni	NOUN
cjfa-57636	115	22	 	 	SPACE
cjfa-57636	115	23	)	)	PUNCT
cjfa-57636	115	24	to	to	PART
cjfa-57636	115	25	compute	compute	VERB
cjfa-57636	115	26	the	the	DET
cjfa-57636	115	27	estimated	estimate	VERB
cjfa-57636	115	28	earnings	earning	NOUN
cjfa-57636	115	29	difference	difference	NOUN
cjfa-57636	115	30	from	from	ADP
cjfa-57636	115	31	each	each	DET
cjfa-57636	115	32	firm	firm	ADJ
cjfa-57636	115	33	-	-	PUNCT
cjfa-57636	115	34	pair	pair	NOUN
cjfa-57636	115	35	’s	’s	PART
cjfa-57636	115	36	accounting	accounting	NOUN
cjfa-57636	115	37	system	system	NOUN
cjfa-57636	115	38	parameters	parameter	NOUN
cjfa-57636	115	39	(	(	PUNCT
cjfa-57636	115	40	here	here	ADV
cjfa-57636	115	41	,	,	PUNCT
cjfa-57636	115	42	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	115	43	�	�	PROPN
cjfa-57636	115	44	�	�	PROPN
cjfa-57636	115	45	is	be	AUX
cjfa-57636	115	46	the	the	DET
cjfa-57636	115	47	raw	raw	ADJ
cjfa-57636	115	48	stock	stock	NOUN
cjfa-57636	115	49	return	return	NOUN
cjfa-57636	115	50	for	for	ADP
cjfa-57636	115	51	quarter	quarter	NOUN
cjfa-57636	115	52	t.	t.	NOUN
cjfa-57636	115	53	the	the	DET
cjfa-57636	115	54	estimated	estimate	VERB
cjfa-57636	115	55	coefficients	coefficient	NOUN
cjfa-57636	115	56	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	115	57	and	and	CCONJ
cjfa-57636	115	58	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	115	59	are	be	AUX
cjfa-57636	115	60	firm	firm	ADJ
cjfa-57636	115	61	i	i	PRON
cjfa-57636	115	62	’s	’s	NOUN
cjfa-57636	115	63	accounting	accounting	NOUN
cjfa-57636	115	64	system	system	NOUN
cjfa-57636	115	65	or	or	CCONJ
cjfa-57636	115	66	function	function	NOUN
cjfa-57636	115	67	that	that	PRON
cjfa-57636	115	68	maps	map	VERB
cjfa-57636	115	69	firm	firm	NOUN
cjfa-57636	116	1	i	i	PRON
cjfa-57636	116	2	’s	’	VERB
cjfa-57636	116	3	economic	economic	ADJ
cjfa-57636	116	4	events	event	NOUN
cjfa-57636	116	5	into	into	ADP
cjfa-57636	116	6	its	its	PRON
cjfa-57636	116	7	financial	financial	ADJ
cjfa-57636	116	8	statements	statement	NOUN
cjfa-57636	116	9	.	.	PUNCT
cjfa-57636	117	1	for	for	ADP
cjfa-57636	117	2	firm	firm	ADJ
cjfa-57636	117	3	j	j	PROPN
cjfa-57636	117	4	from	from	ADP
cjfa-57636	117	5	the	the	DET
cjfa-57636	117	6	same	same	ADJ
cjfa-57636	117	7	three	three	NUM
cjfa-57636	117	8	-	-	PUNCT
cjfa-57636	117	9	digit	digit	NOUN
cjfa-57636	117	10	sic	sic	ADJ
cjfa-57636	117	11	industry	industry	NOUN
cjfa-57636	117	12	as	as	ADP
cjfa-57636	117	13	firm	firm	ADJ
cjfa-57636	117	14	i	i	NOUN
cjfa-57636	117	15	,	,	PUNCT
cjfa-57636	117	16	and	and	CCONJ
cjfa-57636	117	17	with	with	ADP
cjfa-57636	117	18	the	the	DET
cjfa-57636	117	19	same	same	ADJ
cjfa-57636	117	20	fiscal	fiscal	ADJ
cjfa-57636	117	21	year	year	NOUN
cjfa-57636	117	22	-	-	PUNCT
cjfa-57636	117	23	end	end	NOUN
cjfa-57636	117	24	month	month	NOUN
cjfa-57636	117	25	as	as	ADP
cjfa-57636	117	26	firm	firm	ADJ
cjfa-57636	117	27	i	i	PROPN
cjfa-57636	117	28	,	,	PUNCT
cjfa-57636	117	29	the	the	DET
cjfa-57636	117	30	accounting	accounting	NOUN
cjfa-57636	117	31	system	system	NOUN
cjfa-57636	117	32	is	be	AUX
cjfa-57636	117	33	proxied	proxie	VERB
cjfa-57636	117	34	as	as	ADP
cjfa-57636	117	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	117	36	and	and	CCONJ
cjfa-57636	117	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	117	38	^	^	PUNCT
cjfa-57636	117	39	.	.	PUNCT
cjfa-57636	118	1	to	to	PART
cjfa-57636	118	2	measure	measure	VERB
cjfa-57636	118	3	the	the	DET
cjfa-57636	118	4	closeness	closeness	NOUN
cjfa-57636	118	5	of	of	ADP
cjfa-57636	118	6	the	the	DET
cjfa-57636	118	7	functions	function	NOUN
cjfa-57636	118	8	between	between	ADP
cjfa-57636	118	9	firms	firm	NOUN
cjfa-57636	118	10	i	i	PRON
cjfa-57636	118	11	and	and	CCONJ
cjfa-57636	118	12	j	j	PROPN
cjfa-57636	118	13	,	,	PUNCT
cjfa-57636	118	14	we	we	PRON
cjfa-57636	118	15	then	then	ADV
cjfa-57636	118	16	use	use	VERB
cjfa-57636	118	17	the	the	DET
cjfa-57636	118	18	economic	economic	ADJ
cjfa-57636	118	19	event	event	NOUN
cjfa-57636	118	20	(	(	PUNCT
cjfa-57636	118	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	118	22	�	�	PROPN
cjfa-57636	118	23	)	)	PUNCT
cjfa-57636	118	24	to	to	PART
cjfa-57636	118	25	compute	compute	VERB
cjfa-57636	118	26	the	the	DET
cjfa-57636	118	27	estimated	estimate	VERB
cjfa-57636	118	28	earnings	earning	NOUN
cjfa-57636	118	29	difference	difference	NOUN
cjfa-57636	118	30	from	from	ADP
cjfa-57636	118	31	each	each	DET
cjfa-57636	118	32	firm	firm	ADJ
cjfa-57636	118	33	-	-	PUNCT
cjfa-57636	118	34	pair	pair	NOUN
cjfa-57636	118	35	’s	’s	PART
cjfa-57636	118	36	accounting	accounting	NOUN
cjfa-57636	118	37	system	system	NOUN
cjfa-57636	118	38	parameters	parameter	NOUN
cjfa-57636	118	39	(	(	PUNCT
cjfa-57636	118	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	118	41	,	,	PUNCT
cjfa-57636	118	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	118	43	^	^	PUNCT
cjfa-57636	118	44	or	or	CCONJ
cjfa-57636	118	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	118	46	,	,	PUNCT
cjfa-57636	118	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	118	48	^	^	PUNCT
cjfa-57636	118	49	)	)	PUNCT
cjfa-57636	118	50	,	,	PUNCT
cjfa-57636	118	51	respectively	respectively	ADV
cjfa-57636	118	52	.	.	PUNCT
cjfa-57636	119	1	then	then	ADV
cjfa-57636	119	2	,	,	PUNCT
cjfa-57636	119	3	we	we	PRON
cjfa-57636	119	4	apply	apply	VERB
cjfa-57636	119	5	firm	firm	NOUN
cjfa-57636	119	6	i	i	PRON
cjfa-57636	119	7	’s	’s	NOUN
cjfa-57636	119	8	and	and	CCONJ
cjfa-57636	119	9	firm	firm	PROPN
cjfa-57636	119	10	j	j	PROPN
cjfa-57636	119	11	’s	’s	PART
cjfa-57636	119	12	estimated	estimate	VERB
cjfa-57636	119	13	accounting	accounting	NOUN
cjfa-57636	119	14	functions	function	NOUN
cjfa-57636	119	15	to	to	PART
cjfa-57636	119	16	firm	firm	VERB
cjfa-57636	119	17	i	i	PRON
cjfa-57636	119	18	’s	’	VERB
cjfa-57636	119	19	economic	economic	ADJ
cjfa-57636	119	20	events	event	NOUN
cjfa-57636	119	21	,	,	PUNCT
cjfa-57636	119	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	119	23	�	�	PROPN
cjfa-57636	119	24	�	�	PROPN
cjfa-57636	119	25	:	:	PUNCT
cjfa-57636	119	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	27	�	�	PROPN
cjfa-57636	119	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	29	�	�	PROPN
cjfa-57636	119	30	�	�	PROPN
cjfa-57636	119	31	�	�	PROPN
cjfa-57636	119	32	�	�	PROPN
cjfa-57636	119	33	�	�	PROPN
cjfa-57636	119	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	119	35	�	�	PROPN
cjfa-57636	119	36	�	�	PROPN
cjfa-57636	119	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	119	38	�	�	PROPN
cjfa-57636	119	39	∗	∗	PROPN
cjfa-57636	119	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	119	41	�	�	PROPN
cjfa-57636	119	42	�	�	PROPN
cjfa-57636	119	43	(	(	PUNCT
cjfa-57636	119	44	2	2	NUM
cjfa-57636	119	45	)	)	PUNCT
cjfa-57636	119	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	47	�	�	PROPN
cjfa-57636	119	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	49	�	�	PROPN
cjfa-57636	119	50	�	�	PROPN
cjfa-57636	119	51	�	�	PROPN
cjfa-57636	119	52	�	�	PROPN
cjfa-57636	119	53	�	�	PROPN
cjfa-57636	119	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	119	55	�	�	PROPN
cjfa-57636	119	56	�	�	PROPN
cjfa-57636	119	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	119	58	�	�	PROPN
cjfa-57636	119	59	∗	∗	PROPN
cjfa-57636	119	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	119	61	�	�	PROPN
cjfa-57636	119	62	�	�	PROPN
cjfa-57636	119	63	(	(	PUNCT
cjfa-57636	119	64	3	3	NUM
cjfa-57636	119	65	)	)	PUNCT
cjfa-57636	119	66	here	here	ADV
cjfa-57636	119	67	,	,	PUNCT
cjfa-57636	119	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	69	�	�	PROPN
cjfa-57636	119	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	71	�	�	PROPN
cjfa-57636	119	72	�	�	PROPN
cjfa-57636	119	73	�	�	PROPN
cjfa-57636	119	74	�	�	PROPN
cjfa-57636	119	75	refers	refer	VERB
cjfa-57636	119	76	to	to	ADP
cjfa-57636	119	77	the	the	DET
cjfa-57636	119	78	predicted	predict	VERB
cjfa-57636	119	79	earnings	earning	NOUN
cjfa-57636	119	80	of	of	ADP
cjfa-57636	119	81	firm	firm	NOUN
cjfa-57636	119	82	i	i	PROPN
cjfa-57636	119	83	,	,	PUNCT
cjfa-57636	119	84	given	give	VERB
cjfa-57636	119	85	the	the	DET
cjfa-57636	119	86	accounting	accounting	NOUN
cjfa-57636	119	87	function	function	NOUN
cjfa-57636	119	88	of	of	ADP
cjfa-57636	119	89	i	i	PRON
cjfa-57636	119	90	and	and	CCONJ
cjfa-57636	119	91	return	return	NOUN
cjfa-57636	119	92	of	of	ADP
cjfa-57636	119	93	firm	firm	ADJ
cjfa-57636	119	94	i	i	PRON
cjfa-57636	119	95	in	in	ADP
cjfa-57636	119	96	quarter	quarter	NOUN
cjfa-57636	119	97	t.	t.	PROPN
cjfa-57636	119	98	also	also	ADV
cjfa-57636	119	99	,	,	PUNCT
cjfa-57636	119	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	101	�	�	PROPN
cjfa-57636	119	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	103	�	�	PROPN
cjfa-57636	119	104	�	�	PROPN
cjfa-57636	119	105	�	�	PROPN
cjfa-57636	119	106	�	�	PROPN
cjfa-57636	119	107	refers	refer	VERB
cjfa-57636	119	108	to	to	ADP
cjfa-57636	119	109	the	the	DET
cjfa-57636	119	110	predicted	predict	VERB
cjfa-57636	119	111	earnings	earning	NOUN
cjfa-57636	119	112	of	of	ADP
cjfa-57636	119	113	firm	firm	NOUN
cjfa-57636	119	114	i	i	PROPN
cjfa-57636	119	115	,	,	PUNCT
cjfa-57636	119	116	given	give	VERB
cjfa-57636	119	117	the	the	DET
cjfa-57636	119	118	firm	firm	NOUN
cjfa-57636	119	119	j	j	PROPN
cjfa-57636	119	120	’s	’s	PART
cjfa-57636	119	121	accounting	accounting	NOUN
cjfa-57636	119	122	function	function	NOUN
cjfa-57636	119	123	and	and	CCONJ
cjfa-57636	119	124	return	return	NOUN
cjfa-57636	119	125	of	of	ADP
cjfa-57636	119	126	firm	firm	ADJ
cjfa-57636	119	127	i	i	PRON
cjfa-57636	119	128	in	in	ADP
cjfa-57636	119	129	quarter	quarter	NOUN
cjfa-57636	119	130	t.	t.	NOUN
cjfa-57636	119	131	the	the	DET
cjfa-57636	119	132	pairwise	pairwise	NOUN
cjfa-57636	119	133	comparability	comparability	NOUN
cjfa-57636	119	134	score	score	NOUN
cjfa-57636	119	135	between	between	ADP
cjfa-57636	119	136	firm	firm	NOUN
cjfa-57636	119	137	i	i	PRON
cjfa-57636	119	138	’s	’s	NOUN
cjfa-57636	119	139	and	and	CCONJ
cjfa-57636	119	140	firm	firm	PROPN
cjfa-57636	119	141	j	j	PROPN
cjfa-57636	119	142	’s	’s	PART
cjfa-57636	119	143	accounting	accounting	NOUN
cjfa-57636	119	144	systems	system	NOUN
cjfa-57636	119	145	(	(	PUNCT
cjfa-57636	119	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	119	147	)	)	PUNCT
cjfa-57636	119	148	is	be	AUX
cjfa-57636	119	149	calculated	calculate	VERB
cjfa-57636	119	150	as	as	ADP
cjfa-57636	119	151	a	a	DET
cjfa-57636	119	152	negative	negative	ADJ
cjfa-57636	119	153	one	one	NUM
cjfa-57636	119	154	(	(	PUNCT
cjfa-57636	119	155	-1	-1	NOUN
cjfa-57636	119	156	)	)	PUNCT
cjfa-57636	119	157	times	time	NOUN
cjfa-57636	119	158	the	the	DET
cjfa-57636	119	159	average	average	NOUN
cjfa-57636	119	160	of	of	ADP
cjfa-57636	119	161	all	all	DET
cjfa-57636	119	162	pairwise	pairwise	NOUN
cjfa-57636	119	163	comparability	comparability	NOUN
cjfa-57636	119	164	scores	score	NOUN
cjfa-57636	119	165	between	between	ADP
cjfa-57636	119	166	firm	firm	ADJ
cjfa-57636	119	167	i	i	PROPN
cjfa-57636	119	168	and	and	CCONJ
cjfa-57636	119	169	firm	firm	PROPN
cjfa-57636	119	170	j	j	PROPN
cjfa-57636	119	171	,	,	PUNCT
cjfa-57636	119	172	that	that	ADV
cjfa-57636	119	173	is	is	ADV
cjfa-57636	119	174	,	,	PUNCT
cjfa-57636	119	175	the	the	DET
cjfa-57636	119	176	absolute	absolute	ADJ
cjfa-57636	119	177	differences	difference	NOUN
cjfa-57636	119	178	between	between	ADP
cjfa-57636	119	179	the	the	DET
cjfa-57636	119	180	predicted	predict	VERB
cjfa-57636	119	181	earnings	earning	NOUN
cjfa-57636	119	182	using	use	VERB
cjfa-57636	119	183	firm	firm	NOUN
cjfa-57636	119	184	i	i	PRON
cjfa-57636	119	185	’s	’s	NOUN
cjfa-57636	119	186	and	and	CCONJ
cjfa-57636	119	187	firm	firm	PROPN
cjfa-57636	119	188	j	j	PROPN
cjfa-57636	119	189	’s	’s	PART
cjfa-57636	119	190	accounting	accounting	NOUN
cjfa-57636	119	191	functions	function	NOUN
cjfa-57636	119	192	,	,	PUNCT
cjfa-57636	119	193	in	in	ADP
cjfa-57636	119	194	16	16	NUM
cjfa-57636	119	195	consecutive	consecutive	ADJ
cjfa-57636	119	196	quarters	quarter	NOUN
cjfa-57636	119	197	:	:	PUNCT
cjfa-57636	119	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	119	199	�	�	PROPN
cjfa-57636	119	200	�	�	PROPN
cjfa-57636	119	201	�	�	PROPN
cjfa-57636	119	202	�	�	PROPN
cjfa-57636	119	203	�	�	PROPN
cjfa-57636	119	204	�	�	PROPN
cjfa-57636	119	205	�	�	PROPN
cjfa-57636	119	206	�	�	PROPN
cjfa-57636	119	207	∑	∑	PROPN
cjfa-57636	119	208	�	�	PROPN
cjfa-57636	119	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	210	�	�	PROPN
cjfa-57636	119	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	212	�	�	PROPN
cjfa-57636	119	213	�	�	PROPN
cjfa-57636	119	214	�	�	PROPN
cjfa-57636	119	215	�	�	PROPN
cjfa-57636	119	216	�	�	PROPN
cjfa-57636	119	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	119	218	�	�	PROPN
cjfa-57636	119	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	119	220	�	�	PROPN
cjfa-57636	119	221	�	�	PROPN
cjfa-57636	119	222	�	�	PROPN
cjfa-57636	119	223	�	�	PROPN
cjfa-57636	119	224	�	�	PROPN
cjfa-57636	119	225	�	�	PROPN
cjfa-57636	119	226	�	�	PROPN
cjfa-57636	119	227	�	�	PROPN
cjfa-57636	119	228	�	�	PROPN
cjfa-57636	119	229	�	�	PROPN
cjfa-57636	119	230	(	(	PUNCT
cjfa-57636	119	231	4	4	NUM
cjfa-57636	119	232	)	)	PUNCT
cjfa-57636	119	233	higher	high	ADJ
cjfa-57636	119	234	values	value	NOUN
cjfa-57636	119	235	are	be	AUX
cjfa-57636	119	236	indicative	indicative	ADJ
cjfa-57636	119	237	of	of	ADP
cjfa-57636	119	238	increased	increase	VERB
cjfa-57636	119	239	accounting	accounting	NOUN
cjfa-57636	119	240	comparability	comparability	NOUN
cjfa-57636	119	241	since	since	SCONJ
cjfa-57636	119	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	119	243	in	in	ADP
cjfa-57636	119	244	the	the	DET
cjfa-57636	119	245	equation	equation	NOUN
cjfa-57636	119	246	is	be	AUX
cjfa-57636	119	247	nonpositive	nonpositive	ADJ
cjfa-57636	119	248	.	.	PUNCT
cjfa-57636	120	1	in	in	ADP
cjfa-57636	120	2	our	our	PRON
cjfa-57636	120	3	calculations	calculation	NOUN
cjfa-57636	120	4	and	and	CCONJ
cjfa-57636	120	5	tables	table	NOUN
cjfa-57636	120	6	,	,	PUNCT
cjfa-57636	120	7	we	we	PRON
cjfa-57636	120	8	multiple	multiple	VERB
cjfa-57636	120	9	this	this	DET
cjfa-57636	120	10	measure	measure	NOUN
cjfa-57636	120	11	by	by	ADP
cjfa-57636	120	12	-1	-1	PUNCT
cjfa-57636	120	13	,	,	PUNCT
cjfa-57636	120	14	for	for	ADP
cjfa-57636	120	15	ease	ease	NOUN
cjfa-57636	120	16	of	of	ADP
cjfa-57636	120	17	readability	readability	NOUN
cjfa-57636	120	18	,	,	PUNCT
cjfa-57636	120	19	to	to	PART
cjfa-57636	120	20	present	present	VERB
cjfa-57636	120	21	our	our	PRON
cjfa-57636	120	22	comp	comp	NOUN
cjfa-57636	120	23	measures	measure	NOUN
cjfa-57636	120	24	as	as	ADP
cjfa-57636	120	25	positive	positive	ADJ
cjfa-57636	120	26	numbers	number	NOUN
cjfa-57636	120	27	.	.	PUNCT
cjfa-57636	121	1	we	we	PRON
cjfa-57636	121	2	then	then	ADV
cjfa-57636	121	3	define	define	VERB
cjfa-57636	121	4	a	a	DET
cjfa-57636	121	5	dummy	dummy	ADJ
cjfa-57636	121	6	variable	variable	NOUN
cjfa-57636	121	7	for	for	ADP
cjfa-57636	121	8	cfo	cfo	ADJ
cjfa-57636	121	9	gender	gender	NOUN
cjfa-57636	121	10	,	,	PUNCT
cjfa-57636	121	11	fcfo	fcfo	NOUN
cjfa-57636	121	12	,	,	PUNCT
cjfa-57636	121	13	that	that	PRON
cjfa-57636	121	14	takes	take	VERB
cjfa-57636	121	15	the	the	DET
cjfa-57636	121	16	value	value	NOUN
cjfa-57636	121	17	1	1	NUM
cjfa-57636	121	18	if	if	SCONJ
cjfa-57636	121	19	execucomp	execucomp	NOUN
cjfa-57636	121	20	’s	’s	PART
cjfa-57636	121	21	female	female	ADJ
cjfa-57636	121	22	cfo	cfo	NOUN
cjfa-57636	121	23	value	value	NOUN
cjfa-57636	121	24	is	be	AUX
cjfa-57636	121	25	1	1	NUM
cjfa-57636	121	26	,	,	PUNCT
cjfa-57636	121	27	and	and	CCONJ
cjfa-57636	121	28	0	0	NUM
cjfa-57636	121	29	otherwise	otherwise	ADV
cjfa-57636	121	30	.	.	PUNCT
cjfa-57636	122	1	as	as	ADP
cjfa-57636	122	2	in	in	ADP
cjfa-57636	122	3	francis	francis	PROPN
cjfa-57636	122	4	et	et	PROPN
cjfa-57636	122	5	al	al	PROPN
cjfa-57636	122	6	.	.	PROPN
cjfa-57636	122	7	(	(	PUNCT
cjfa-57636	122	8	2014a	2014a	NUM
cjfa-57636	122	9	)	)	PUNCT
cjfa-57636	122	10	,	,	PUNCT
cjfa-57636	122	11	francis	francis	PROPN
cjfa-57636	122	12	et	et	PROPN
cjfa-57636	122	13	al	al	PROPN
cjfa-57636	122	14	.	.	PROPN
cjfa-57636	122	15	(	(	PUNCT
cjfa-57636	122	16	2014b	2014b	NUM
cjfa-57636	122	17	)	)	PUNCT
cjfa-57636	122	18	,	,	PUNCT
cjfa-57636	122	19	and	and	CCONJ
cjfa-57636	122	20	francis	francis	PROPN
cjfa-57636	122	21	et	et	PROPN
cjfa-57636	122	22	al	al	PROPN
cjfa-57636	122	23	.	.	PROPN
cjfa-57636	123	1	(	(	PUNCT
cjfa-57636	123	2	2015	2015	NUM
cjfa-57636	123	3	)	)	PUNCT
cjfa-57636	123	4	,	,	PUNCT
cjfa-57636	123	5	we	we	PRON
cjfa-57636	123	6	control	control	VERB
cjfa-57636	123	7	for	for	ADP
cjfa-57636	123	8	profitability	profitability	NOUN
cjfa-57636	123	9	(	(	PUNCT
cjfa-57636	123	10	roa	roa	NOUN
cjfa-57636	123	11	)	)	PUNCT
cjfa-57636	123	12	,	,	PUNCT
cjfa-57636	123	13	net	net	ADJ
cjfa-57636	123	14	cash	cash	NOUN
cjfa-57636	123	15	flows	flow	NOUN
cjfa-57636	123	16	(	(	PUNCT
cjfa-57636	123	17	cash	cash	NOUN
cjfa-57636	123	18	)	)	PUNCT
cjfa-57636	123	19	,	,	PUNCT
cjfa-57636	123	20	total	total	ADJ
cjfa-57636	123	21	accruals	accrual	NOUN
cjfa-57636	123	22	(	(	PUNCT
cjfa-57636	123	23	ta	ta	NOUN
cjfa-57636	123	24	)	)	PUNCT
cjfa-57636	123	25	,	,	PUNCT
cjfa-57636	123	26	leverage	leverage	NOUN
cjfa-57636	123	27	ratio	ratio	NOUN
cjfa-57636	123	28	(	(	PUNCT
cjfa-57636	123	29	lev	lev	NOUN
cjfa-57636	123	30	)	)	PUNCT
cjfa-57636	123	31	,	,	PUNCT
cjfa-57636	123	32	marketto	marketto	NOUN
cjfa-57636	123	33	-	-	PUNCT
cjfa-57636	123	34	book	book	NOUN
cjfa-57636	123	35	ratio	ratio	NOUN
cjfa-57636	123	36	(	(	PUNCT
cjfa-57636	123	37	mb	mb	NOUN
cjfa-57636	123	38	)	)	PUNCT
cjfa-57636	123	39	,	,	PUNCT
cjfa-57636	123	40	the	the	DET
cjfa-57636	123	41	probability	probability	NOUN
cjfa-57636	123	42	of	of	ADP
cjfa-57636	123	43	a	a	DET
cjfa-57636	123	44	loss	loss	NOUN
cjfa-57636	123	45	(	(	PUNCT
cjfa-57636	123	46	loss	loss	NOUN
cjfa-57636	123	47	)	)	PUNCT
cjfa-57636	123	48	,	,	PUNCT
cjfa-57636	123	49	and	and	CCONJ
cjfa-57636	123	50	research	research	NOUN
cjfa-57636	123	51	and	and	CCONJ
cjfa-57636	123	52	development	development	NOUN
cjfa-57636	123	53	expenses	expense	NOUN
cjfa-57636	123	54	for	for	ADP
cjfa-57636	123	55	each	each	DET
cjfa-57636	123	56	firm	firm	NOUN
cjfa-57636	123	57	(	(	PUNCT
cjfa-57636	123	58	r&d	r&d	NOUN
cjfa-57636	123	59	)	)	PUNCT
cjfa-57636	123	60	.	.	PUNCT
cjfa-57636	124	1	all	all	DET
cjfa-57636	124	2	variable	variable	ADJ
cjfa-57636	124	3	descriptions	description	NOUN
cjfa-57636	124	4	can	can	AUX
cjfa-57636	124	5	be	be	AUX
cjfa-57636	124	6	found	find	VERB
cjfa-57636	124	7	in	in	ADP
cjfa-57636	124	8	the	the	DET
cjfa-57636	124	9	appendix	appendix	NOUN
cjfa-57636	124	10	.	.	PUNCT
cjfa-57636	125	1	,	,	PUNCT
cjfa-57636	125	2	here	here	ADV
cjfa-57636	125	3	,	,	PUNCT
cjfa-57636	125	4	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	125	5	�	�	PROPN
cjfa-57636	125	6	�	�	PROPN
cjfa-57636	125	7	is	be	AUX
cjfa-57636	125	8	the	the	DET
cjfa-57636	125	9	raw	raw	ADJ
cjfa-57636	125	10	stock	stock	NOUN
cjfa-57636	125	11	return	return	NOUN
cjfa-57636	125	12	for	for	ADP
cjfa-57636	125	13	quarter	quarter	NOUN
cjfa-57636	125	14	t.	t.	NOUN
cjfa-57636	125	15	the	the	DET
cjfa-57636	125	16	estimated	estimate	VERB
cjfa-57636	125	17	coefficients	coefficient	NOUN
cjfa-57636	125	18	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	125	19	and	and	CCONJ
cjfa-57636	125	20	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	125	21	are	be	AUX
cjfa-57636	125	22	firm	firm	ADJ
cjfa-57636	125	23	i	i	PRON
cjfa-57636	125	24	’s	’s	NOUN
cjfa-57636	125	25	accounting	accounting	NOUN
cjfa-57636	125	26	system	system	NOUN
cjfa-57636	125	27	or	or	CCONJ
cjfa-57636	125	28	function	function	NOUN
cjfa-57636	125	29	that	that	PRON
cjfa-57636	125	30	maps	map	VERB
cjfa-57636	125	31	firm	firm	NOUN
cjfa-57636	126	1	i	i	PRON
cjfa-57636	126	2	’s	’	VERB
cjfa-57636	126	3	economic	economic	ADJ
cjfa-57636	126	4	events	event	NOUN
cjfa-57636	126	5	into	into	ADP
cjfa-57636	126	6	its	its	PRON
cjfa-57636	126	7	financial	financial	ADJ
cjfa-57636	126	8	statements	statement	NOUN
cjfa-57636	126	9	.	.	PUNCT
cjfa-57636	127	1	for	for	ADP
cjfa-57636	127	2	firm	firm	ADJ
cjfa-57636	127	3	j	j	PROPN
cjfa-57636	127	4	from	from	ADP
cjfa-57636	127	5	the	the	DET
cjfa-57636	127	6	same	same	ADJ
cjfa-57636	127	7	three	three	NUM
cjfa-57636	127	8	-	-	PUNCT
cjfa-57636	127	9	digit	digit	NOUN
cjfa-57636	127	10	sic	sic	ADJ
cjfa-57636	127	11	industry	industry	NOUN
cjfa-57636	127	12	as	as	ADP
cjfa-57636	127	13	firm	firm	ADJ
cjfa-57636	127	14	i	i	NOUN
cjfa-57636	127	15	,	,	PUNCT
cjfa-57636	127	16	and	and	CCONJ
cjfa-57636	127	17	with	with	ADP
cjfa-57636	127	18	the	the	DET
cjfa-57636	127	19	same	same	ADJ
cjfa-57636	127	20	fiscal	fiscal	ADJ
cjfa-57636	127	21	year	year	NOUN
cjfa-57636	127	22	-	-	PUNCT
cjfa-57636	127	23	end	end	NOUN
cjfa-57636	127	24	month	month	NOUN
cjfa-57636	127	25	as	as	ADP
cjfa-57636	127	26	firm	firm	ADJ
cjfa-57636	127	27	i	i	PROPN
cjfa-57636	127	28	,	,	PUNCT
cjfa-57636	127	29	the	the	DET
cjfa-57636	127	30	accounting	accounting	NOUN
cjfa-57636	127	31	system	system	NOUN
cjfa-57636	127	32	is	be	AUX
cjfa-57636	127	33	proxied	proxie	VERB
cjfa-57636	127	34	as	as	ADP
cjfa-57636	127	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	127	36	and	and	CCONJ
cjfa-57636	127	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	127	38	^	^	PUNCT
cjfa-57636	127	39	.	.	PUNCT
cjfa-57636	128	1	to	to	PART
cjfa-57636	128	2	measure	measure	VERB
cjfa-57636	128	3	the	the	DET
cjfa-57636	128	4	closeness	closeness	NOUN
cjfa-57636	128	5	of	of	ADP
cjfa-57636	128	6	the	the	DET
cjfa-57636	128	7	functions	function	NOUN
cjfa-57636	128	8	between	between	ADP
cjfa-57636	128	9	firms	firm	NOUN
cjfa-57636	128	10	i	i	PRON
cjfa-57636	128	11	and	and	CCONJ
cjfa-57636	128	12	j	j	PROPN
cjfa-57636	128	13	,	,	PUNCT
cjfa-57636	128	14	we	we	PRON
cjfa-57636	128	15	then	then	ADV
cjfa-57636	128	16	use	use	VERB
cjfa-57636	128	17	the	the	DET
cjfa-57636	128	18	economic	economic	ADJ
cjfa-57636	128	19	event	event	NOUN
cjfa-57636	128	20	(	(	PUNCT
cjfa-57636	128	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	128	22	�	�	PROPN
cjfa-57636	128	23	)	)	PUNCT
cjfa-57636	128	24	to	to	PART
cjfa-57636	128	25	compute	compute	VERB
cjfa-57636	128	26	the	the	DET
cjfa-57636	128	27	estimated	estimate	VERB
cjfa-57636	128	28	earnings	earning	NOUN
cjfa-57636	128	29	difference	difference	NOUN
cjfa-57636	128	30	from	from	ADP
cjfa-57636	128	31	each	each	DET
cjfa-57636	128	32	firm	firm	ADJ
cjfa-57636	128	33	-	-	PUNCT
cjfa-57636	128	34	pair	pair	NOUN
cjfa-57636	128	35	’s	’s	PART
cjfa-57636	128	36	accounting	accounting	NOUN
cjfa-57636	128	37	system	system	NOUN
cjfa-57636	128	38	parameters	parameter	NOUN
cjfa-57636	128	39	(	(	PUNCT
cjfa-57636	128	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	128	41	,	,	PUNCT
cjfa-57636	128	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	128	43	^	^	PUNCT
cjfa-57636	128	44	or	or	CCONJ
cjfa-57636	128	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	128	46	,	,	PUNCT
cjfa-57636	128	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	128	48	^	^	PUNCT
cjfa-57636	128	49	)	)	PUNCT
cjfa-57636	128	50	,	,	PUNCT
cjfa-57636	128	51	respectively	respectively	ADV
cjfa-57636	128	52	.	.	PUNCT
cjfa-57636	129	1	then	then	ADV
cjfa-57636	129	2	,	,	PUNCT
cjfa-57636	129	3	we	we	PRON
cjfa-57636	129	4	apply	apply	VERB
cjfa-57636	129	5	firm	firm	NOUN
cjfa-57636	129	6	i	i	PRON
cjfa-57636	129	7	’s	’s	NOUN
cjfa-57636	129	8	and	and	CCONJ
cjfa-57636	129	9	firm	firm	PROPN
cjfa-57636	129	10	j	j	PROPN
cjfa-57636	129	11	’s	’s	PART
cjfa-57636	129	12	estimated	estimate	VERB
cjfa-57636	129	13	accounting	accounting	NOUN
cjfa-57636	129	14	functions	function	NOUN
cjfa-57636	129	15	to	to	PART
cjfa-57636	129	16	firm	firm	VERB
cjfa-57636	129	17	i	i	PRON
cjfa-57636	129	18	’s	’	VERB
cjfa-57636	129	19	economic	economic	ADJ
cjfa-57636	129	20	events	event	NOUN
cjfa-57636	129	21	,	,	PUNCT
cjfa-57636	129	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	129	23	�	�	PROPN
cjfa-57636	129	24	�	�	PROPN
cjfa-57636	129	25	:	:	PUNCT
cjfa-57636	129	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	27	�	�	PROPN
cjfa-57636	129	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	29	�	�	PROPN
cjfa-57636	129	30	�	�	PROPN
cjfa-57636	129	31	�	�	PROPN
cjfa-57636	129	32	�	�	PROPN
cjfa-57636	129	33	�	�	PROPN
cjfa-57636	129	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	129	35	�	�	PROPN
cjfa-57636	129	36	�	�	PROPN
cjfa-57636	129	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	129	38	�	�	PROPN
cjfa-57636	129	39	∗	∗	PROPN
cjfa-57636	129	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	129	41	�	�	PROPN
cjfa-57636	129	42	�	�	PROPN
cjfa-57636	129	43	(	(	PUNCT
cjfa-57636	129	44	2	2	NUM
cjfa-57636	129	45	)	)	PUNCT
cjfa-57636	129	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	47	�	�	PROPN
cjfa-57636	129	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	49	�	�	PROPN
cjfa-57636	129	50	�	�	PROPN
cjfa-57636	129	51	�	�	PROPN
cjfa-57636	129	52	�	�	PROPN
cjfa-57636	129	53	�	�	PROPN
cjfa-57636	129	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	129	55	�	�	PROPN
cjfa-57636	129	56	�	�	PROPN
cjfa-57636	129	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	129	58	�	�	PROPN
cjfa-57636	129	59	∗	∗	PROPN
cjfa-57636	129	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	129	61	�	�	PROPN
cjfa-57636	129	62	�	�	PROPN
cjfa-57636	129	63	(	(	PUNCT
cjfa-57636	129	64	3	3	NUM
cjfa-57636	129	65	)	)	PUNCT
cjfa-57636	129	66	here	here	ADV
cjfa-57636	129	67	,	,	PUNCT
cjfa-57636	129	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	69	�	�	PROPN
cjfa-57636	129	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	71	�	�	PROPN
cjfa-57636	129	72	�	�	PROPN
cjfa-57636	129	73	�	�	PROPN
cjfa-57636	129	74	�	�	PROPN
cjfa-57636	129	75	refers	refer	VERB
cjfa-57636	129	76	to	to	ADP
cjfa-57636	129	77	the	the	DET
cjfa-57636	129	78	predicted	predict	VERB
cjfa-57636	129	79	earnings	earning	NOUN
cjfa-57636	129	80	of	of	ADP
cjfa-57636	129	81	firm	firm	NOUN
cjfa-57636	129	82	i	i	PROPN
cjfa-57636	129	83	,	,	PUNCT
cjfa-57636	129	84	given	give	VERB
cjfa-57636	129	85	the	the	DET
cjfa-57636	129	86	accounting	accounting	NOUN
cjfa-57636	129	87	function	function	NOUN
cjfa-57636	129	88	of	of	ADP
cjfa-57636	129	89	i	i	PRON
cjfa-57636	129	90	and	and	CCONJ
cjfa-57636	129	91	return	return	NOUN
cjfa-57636	129	92	of	of	ADP
cjfa-57636	129	93	firm	firm	ADJ
cjfa-57636	129	94	i	i	PRON
cjfa-57636	129	95	in	in	ADP
cjfa-57636	129	96	quarter	quarter	NOUN
cjfa-57636	129	97	t.	t.	PROPN
cjfa-57636	129	98	also	also	ADV
cjfa-57636	129	99	,	,	PUNCT
cjfa-57636	129	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	101	�	�	PROPN
cjfa-57636	129	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	103	�	�	PROPN
cjfa-57636	129	104	�	�	PROPN
cjfa-57636	129	105	�	�	PROPN
cjfa-57636	129	106	�	�	PROPN
cjfa-57636	129	107	refers	refer	VERB
cjfa-57636	129	108	to	to	ADP
cjfa-57636	129	109	the	the	DET
cjfa-57636	129	110	predicted	predict	VERB
cjfa-57636	129	111	earnings	earning	NOUN
cjfa-57636	129	112	of	of	ADP
cjfa-57636	129	113	firm	firm	NOUN
cjfa-57636	129	114	i	i	PROPN
cjfa-57636	129	115	,	,	PUNCT
cjfa-57636	129	116	given	give	VERB
cjfa-57636	129	117	the	the	DET
cjfa-57636	129	118	firm	firm	NOUN
cjfa-57636	129	119	j	j	PROPN
cjfa-57636	129	120	’s	’s	PART
cjfa-57636	129	121	accounting	accounting	NOUN
cjfa-57636	129	122	function	function	NOUN
cjfa-57636	129	123	and	and	CCONJ
cjfa-57636	129	124	return	return	NOUN
cjfa-57636	129	125	of	of	ADP
cjfa-57636	129	126	firm	firm	ADJ
cjfa-57636	129	127	i	i	PRON
cjfa-57636	129	128	in	in	ADP
cjfa-57636	129	129	quarter	quarter	NOUN
cjfa-57636	129	130	t.	t.	NOUN
cjfa-57636	129	131	the	the	DET
cjfa-57636	129	132	pairwise	pairwise	NOUN
cjfa-57636	129	133	comparability	comparability	NOUN
cjfa-57636	129	134	score	score	NOUN
cjfa-57636	129	135	between	between	ADP
cjfa-57636	129	136	firm	firm	NOUN
cjfa-57636	129	137	i	i	PRON
cjfa-57636	129	138	’s	’s	NOUN
cjfa-57636	129	139	and	and	CCONJ
cjfa-57636	129	140	firm	firm	PROPN
cjfa-57636	129	141	j	j	PROPN
cjfa-57636	129	142	’s	’s	PART
cjfa-57636	129	143	accounting	accounting	NOUN
cjfa-57636	129	144	systems	system	NOUN
cjfa-57636	129	145	(	(	PUNCT
cjfa-57636	129	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	129	147	)	)	PUNCT
cjfa-57636	129	148	is	be	AUX
cjfa-57636	129	149	calculated	calculate	VERB
cjfa-57636	129	150	as	as	ADP
cjfa-57636	129	151	a	a	DET
cjfa-57636	129	152	negative	negative	ADJ
cjfa-57636	129	153	one	one	NUM
cjfa-57636	129	154	(	(	PUNCT
cjfa-57636	129	155	-1	-1	NOUN
cjfa-57636	129	156	)	)	PUNCT
cjfa-57636	129	157	times	time	NOUN
cjfa-57636	129	158	the	the	DET
cjfa-57636	129	159	average	average	NOUN
cjfa-57636	129	160	of	of	ADP
cjfa-57636	129	161	all	all	DET
cjfa-57636	129	162	pairwise	pairwise	NOUN
cjfa-57636	129	163	comparability	comparability	NOUN
cjfa-57636	129	164	scores	score	NOUN
cjfa-57636	129	165	between	between	ADP
cjfa-57636	129	166	firm	firm	ADJ
cjfa-57636	129	167	i	i	PROPN
cjfa-57636	129	168	and	and	CCONJ
cjfa-57636	129	169	firm	firm	PROPN
cjfa-57636	129	170	j	j	PROPN
cjfa-57636	129	171	,	,	PUNCT
cjfa-57636	129	172	that	that	ADV
cjfa-57636	129	173	is	is	ADV
cjfa-57636	129	174	,	,	PUNCT
cjfa-57636	129	175	the	the	DET
cjfa-57636	129	176	absolute	absolute	ADJ
cjfa-57636	129	177	differences	difference	NOUN
cjfa-57636	129	178	between	between	ADP
cjfa-57636	129	179	the	the	DET
cjfa-57636	129	180	predicted	predict	VERB
cjfa-57636	129	181	earnings	earning	NOUN
cjfa-57636	129	182	using	use	VERB
cjfa-57636	129	183	firm	firm	NOUN
cjfa-57636	129	184	i	i	PRON
cjfa-57636	129	185	’s	’s	NOUN
cjfa-57636	129	186	and	and	CCONJ
cjfa-57636	129	187	firm	firm	PROPN
cjfa-57636	129	188	j	j	PROPN
cjfa-57636	129	189	’s	’s	PART
cjfa-57636	129	190	accounting	accounting	NOUN
cjfa-57636	129	191	functions	function	NOUN
cjfa-57636	129	192	,	,	PUNCT
cjfa-57636	129	193	in	in	ADP
cjfa-57636	129	194	16	16	NUM
cjfa-57636	129	195	consecutive	consecutive	ADJ
cjfa-57636	129	196	quarters	quarter	NOUN
cjfa-57636	129	197	:	:	PUNCT
cjfa-57636	129	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	129	199	�	�	PROPN
cjfa-57636	129	200	�	�	PROPN
cjfa-57636	129	201	�	�	PROPN
cjfa-57636	129	202	�	�	PROPN
cjfa-57636	129	203	�	�	PROPN
cjfa-57636	129	204	�	�	PROPN
cjfa-57636	129	205	�	�	PROPN
cjfa-57636	129	206	�	�	PROPN
cjfa-57636	129	207	∑	∑	PROPN
cjfa-57636	129	208	�	�	PROPN
cjfa-57636	129	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	210	�	�	PROPN
cjfa-57636	129	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	212	�	�	PROPN
cjfa-57636	129	213	�	�	PROPN
cjfa-57636	129	214	�	�	PROPN
cjfa-57636	129	215	�	�	PROPN
cjfa-57636	129	216	�	�	PROPN
cjfa-57636	129	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	129	218	�	�	PROPN
cjfa-57636	129	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	129	220	�	�	PROPN
cjfa-57636	129	221	�	�	PROPN
cjfa-57636	129	222	�	�	PROPN
cjfa-57636	129	223	�	�	PROPN
cjfa-57636	129	224	�	�	PROPN
cjfa-57636	129	225	�	�	PROPN
cjfa-57636	129	226	�	�	PROPN
cjfa-57636	129	227	�	�	PROPN
cjfa-57636	129	228	�	�	PROPN
cjfa-57636	129	229	�	�	PROPN
cjfa-57636	129	230	(	(	PUNCT
cjfa-57636	129	231	4	4	NUM
cjfa-57636	129	232	)	)	PUNCT
cjfa-57636	129	233	higher	high	ADJ
cjfa-57636	129	234	values	value	NOUN
cjfa-57636	129	235	are	be	AUX
cjfa-57636	129	236	indicative	indicative	ADJ
cjfa-57636	129	237	of	of	ADP
cjfa-57636	129	238	increased	increase	VERB
cjfa-57636	129	239	accounting	accounting	NOUN
cjfa-57636	129	240	comparability	comparability	NOUN
cjfa-57636	129	241	since	since	SCONJ
cjfa-57636	129	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	129	243	in	in	ADP
cjfa-57636	129	244	the	the	DET
cjfa-57636	129	245	equation	equation	NOUN
cjfa-57636	129	246	is	be	AUX
cjfa-57636	129	247	nonpositive	nonpositive	ADJ
cjfa-57636	129	248	.	.	PUNCT
cjfa-57636	130	1	in	in	ADP
cjfa-57636	130	2	our	our	PRON
cjfa-57636	130	3	calculations	calculation	NOUN
cjfa-57636	130	4	and	and	CCONJ
cjfa-57636	130	5	tables	table	NOUN
cjfa-57636	130	6	,	,	PUNCT
cjfa-57636	130	7	we	we	PRON
cjfa-57636	130	8	multiple	multiple	VERB
cjfa-57636	130	9	this	this	DET
cjfa-57636	130	10	measure	measure	NOUN
cjfa-57636	130	11	by	by	ADP
cjfa-57636	130	12	-1	-1	PUNCT
cjfa-57636	130	13	,	,	PUNCT
cjfa-57636	130	14	for	for	ADP
cjfa-57636	130	15	ease	ease	NOUN
cjfa-57636	130	16	of	of	ADP
cjfa-57636	130	17	readability	readability	NOUN
cjfa-57636	130	18	,	,	PUNCT
cjfa-57636	130	19	to	to	PART
cjfa-57636	130	20	present	present	VERB
cjfa-57636	130	21	our	our	PRON
cjfa-57636	130	22	comp	comp	NOUN
cjfa-57636	130	23	measures	measure	NOUN
cjfa-57636	130	24	as	as	ADP
cjfa-57636	130	25	positive	positive	ADJ
cjfa-57636	130	26	numbers	number	NOUN
cjfa-57636	130	27	.	.	PUNCT
cjfa-57636	131	1	we	we	PRON
cjfa-57636	131	2	then	then	ADV
cjfa-57636	131	3	define	define	VERB
cjfa-57636	131	4	a	a	DET
cjfa-57636	131	5	dummy	dummy	ADJ
cjfa-57636	131	6	variable	variable	NOUN
cjfa-57636	131	7	for	for	ADP
cjfa-57636	131	8	cfo	cfo	ADJ
cjfa-57636	131	9	gender	gender	NOUN
cjfa-57636	131	10	,	,	PUNCT
cjfa-57636	131	11	fcfo	fcfo	NOUN
cjfa-57636	131	12	,	,	PUNCT
cjfa-57636	131	13	that	that	PRON
cjfa-57636	131	14	takes	take	VERB
cjfa-57636	131	15	the	the	DET
cjfa-57636	131	16	value	value	NOUN
cjfa-57636	131	17	1	1	NUM
cjfa-57636	131	18	if	if	SCONJ
cjfa-57636	131	19	execucomp	execucomp	NOUN
cjfa-57636	131	20	’s	’s	PART
cjfa-57636	131	21	female	female	ADJ
cjfa-57636	131	22	cfo	cfo	NOUN
cjfa-57636	131	23	value	value	NOUN
cjfa-57636	131	24	is	be	AUX
cjfa-57636	131	25	1	1	NUM
cjfa-57636	131	26	,	,	PUNCT
cjfa-57636	131	27	and	and	CCONJ
cjfa-57636	131	28	0	0	NUM
cjfa-57636	131	29	otherwise	otherwise	ADV
cjfa-57636	131	30	.	.	PUNCT
cjfa-57636	132	1	as	as	ADP
cjfa-57636	132	2	in	in	ADP
cjfa-57636	132	3	francis	francis	PROPN
cjfa-57636	132	4	et	et	PROPN
cjfa-57636	132	5	al	al	PROPN
cjfa-57636	132	6	.	.	PROPN
cjfa-57636	132	7	(	(	PUNCT
cjfa-57636	132	8	2014a	2014a	NUM
cjfa-57636	132	9	)	)	PUNCT
cjfa-57636	132	10	,	,	PUNCT
cjfa-57636	132	11	francis	francis	PROPN
cjfa-57636	132	12	et	et	PROPN
cjfa-57636	132	13	al	al	PROPN
cjfa-57636	132	14	.	.	PROPN
cjfa-57636	132	15	(	(	PUNCT
cjfa-57636	132	16	2014b	2014b	NUM
cjfa-57636	132	17	)	)	PUNCT
cjfa-57636	132	18	,	,	PUNCT
cjfa-57636	132	19	and	and	CCONJ
cjfa-57636	132	20	francis	francis	PROPN
cjfa-57636	132	21	et	et	PROPN
cjfa-57636	132	22	al	al	PROPN
cjfa-57636	132	23	.	.	PROPN
cjfa-57636	133	1	(	(	PUNCT
cjfa-57636	133	2	2015	2015	NUM
cjfa-57636	133	3	)	)	PUNCT
cjfa-57636	133	4	,	,	PUNCT
cjfa-57636	133	5	we	we	PRON
cjfa-57636	133	6	control	control	VERB
cjfa-57636	133	7	for	for	ADP
cjfa-57636	133	8	profitability	profitability	NOUN
cjfa-57636	133	9	(	(	PUNCT
cjfa-57636	133	10	roa	roa	NOUN
cjfa-57636	133	11	)	)	PUNCT
cjfa-57636	133	12	,	,	PUNCT
cjfa-57636	133	13	net	net	ADJ
cjfa-57636	133	14	cash	cash	NOUN
cjfa-57636	133	15	flows	flow	NOUN
cjfa-57636	133	16	(	(	PUNCT
cjfa-57636	133	17	cash	cash	NOUN
cjfa-57636	133	18	)	)	PUNCT
cjfa-57636	133	19	,	,	PUNCT
cjfa-57636	133	20	total	total	ADJ
cjfa-57636	133	21	accruals	accrual	NOUN
cjfa-57636	133	22	(	(	PUNCT
cjfa-57636	133	23	ta	ta	NOUN
cjfa-57636	133	24	)	)	PUNCT
cjfa-57636	133	25	,	,	PUNCT
cjfa-57636	133	26	leverage	leverage	NOUN
cjfa-57636	133	27	ratio	ratio	NOUN
cjfa-57636	133	28	(	(	PUNCT
cjfa-57636	133	29	lev	lev	NOUN
cjfa-57636	133	30	)	)	PUNCT
cjfa-57636	133	31	,	,	PUNCT
cjfa-57636	133	32	marketto	marketto	NOUN
cjfa-57636	133	33	-	-	PUNCT
cjfa-57636	133	34	book	book	NOUN
cjfa-57636	133	35	ratio	ratio	NOUN
cjfa-57636	133	36	(	(	PUNCT
cjfa-57636	133	37	mb	mb	NOUN
cjfa-57636	133	38	)	)	PUNCT
cjfa-57636	133	39	,	,	PUNCT
cjfa-57636	133	40	the	the	DET
cjfa-57636	133	41	probability	probability	NOUN
cjfa-57636	133	42	of	of	ADP
cjfa-57636	133	43	a	a	DET
cjfa-57636	133	44	loss	loss	NOUN
cjfa-57636	133	45	(	(	PUNCT
cjfa-57636	133	46	loss	loss	NOUN
cjfa-57636	133	47	)	)	PUNCT
cjfa-57636	133	48	,	,	PUNCT
cjfa-57636	133	49	and	and	CCONJ
cjfa-57636	133	50	research	research	NOUN
cjfa-57636	133	51	and	and	CCONJ
cjfa-57636	133	52	development	development	NOUN
cjfa-57636	133	53	expenses	expense	NOUN
cjfa-57636	133	54	for	for	ADP
cjfa-57636	133	55	each	each	DET
cjfa-57636	133	56	firm	firm	NOUN
cjfa-57636	133	57	(	(	PUNCT
cjfa-57636	133	58	r&d	r&d	NOUN
cjfa-57636	133	59	)	)	PUNCT
cjfa-57636	133	60	.	.	PUNCT
cjfa-57636	134	1	all	all	DET
cjfa-57636	134	2	variable	variable	ADJ
cjfa-57636	134	3	descriptions	description	NOUN
cjfa-57636	134	4	can	can	AUX
cjfa-57636	134	5	be	be	AUX
cjfa-57636	134	6	found	find	VERB
cjfa-57636	134	7	in	in	ADP
cjfa-57636	134	8	the	the	DET
cjfa-57636	134	9	appendix	appendix	NOUN
cjfa-57636	134	10	.	.	PUNCT
cjfa-57636	135	1	or	or	CCONJ
cjfa-57636	135	2	here	here	ADV
cjfa-57636	135	3	,	,	PUNCT
cjfa-57636	135	4	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	135	5	�	�	PROPN
cjfa-57636	135	6	�	�	PROPN
cjfa-57636	135	7	is	be	AUX
cjfa-57636	135	8	the	the	DET
cjfa-57636	135	9	raw	raw	ADJ
cjfa-57636	135	10	stock	stock	NOUN
cjfa-57636	135	11	return	return	NOUN
cjfa-57636	135	12	for	for	ADP
cjfa-57636	135	13	quarter	quarter	NOUN
cjfa-57636	135	14	t.	t.	NOUN
cjfa-57636	135	15	the	the	DET
cjfa-57636	135	16	estimated	estimate	VERB
cjfa-57636	135	17	coefficients	coefficient	NOUN
cjfa-57636	135	18	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	135	19	and	and	CCONJ
cjfa-57636	135	20	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	135	21	are	be	AUX
cjfa-57636	135	22	firm	firm	ADJ
cjfa-57636	135	23	i	i	PRON
cjfa-57636	135	24	’s	’s	NOUN
cjfa-57636	135	25	accounting	accounting	NOUN
cjfa-57636	135	26	system	system	NOUN
cjfa-57636	135	27	or	or	CCONJ
cjfa-57636	135	28	function	function	NOUN
cjfa-57636	135	29	that	that	PRON
cjfa-57636	135	30	maps	map	VERB
cjfa-57636	135	31	firm	firm	NOUN
cjfa-57636	136	1	i	i	PRON
cjfa-57636	136	2	’s	’	VERB
cjfa-57636	136	3	economic	economic	ADJ
cjfa-57636	136	4	events	event	NOUN
cjfa-57636	136	5	into	into	ADP
cjfa-57636	136	6	its	its	PRON
cjfa-57636	136	7	financial	financial	ADJ
cjfa-57636	136	8	statements	statement	NOUN
cjfa-57636	136	9	.	.	PUNCT
cjfa-57636	137	1	for	for	ADP
cjfa-57636	137	2	firm	firm	ADJ
cjfa-57636	137	3	j	j	PROPN
cjfa-57636	137	4	from	from	ADP
cjfa-57636	137	5	the	the	DET
cjfa-57636	137	6	same	same	ADJ
cjfa-57636	137	7	three	three	NUM
cjfa-57636	137	8	-	-	PUNCT
cjfa-57636	137	9	digit	digit	NOUN
cjfa-57636	137	10	sic	sic	ADJ
cjfa-57636	137	11	industry	industry	NOUN
cjfa-57636	137	12	as	as	ADP
cjfa-57636	137	13	firm	firm	ADJ
cjfa-57636	137	14	i	i	NOUN
cjfa-57636	137	15	,	,	PUNCT
cjfa-57636	137	16	and	and	CCONJ
cjfa-57636	137	17	with	with	ADP
cjfa-57636	137	18	the	the	DET
cjfa-57636	137	19	same	same	ADJ
cjfa-57636	137	20	fiscal	fiscal	ADJ
cjfa-57636	137	21	year	year	NOUN
cjfa-57636	137	22	-	-	PUNCT
cjfa-57636	137	23	end	end	NOUN
cjfa-57636	137	24	month	month	NOUN
cjfa-57636	137	25	as	as	ADP
cjfa-57636	137	26	firm	firm	ADJ
cjfa-57636	137	27	i	i	PROPN
cjfa-57636	137	28	,	,	PUNCT
cjfa-57636	137	29	the	the	DET
cjfa-57636	137	30	accounting	accounting	NOUN
cjfa-57636	137	31	system	system	NOUN
cjfa-57636	137	32	is	be	AUX
cjfa-57636	137	33	proxied	proxie	VERB
cjfa-57636	137	34	as	as	ADP
cjfa-57636	137	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	137	36	and	and	CCONJ
cjfa-57636	137	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	137	38	^	^	PUNCT
cjfa-57636	137	39	.	.	PUNCT
cjfa-57636	138	1	to	to	PART
cjfa-57636	138	2	measure	measure	VERB
cjfa-57636	138	3	the	the	DET
cjfa-57636	138	4	closeness	closeness	NOUN
cjfa-57636	138	5	of	of	ADP
cjfa-57636	138	6	the	the	DET
cjfa-57636	138	7	functions	function	NOUN
cjfa-57636	138	8	between	between	ADP
cjfa-57636	138	9	firms	firm	NOUN
cjfa-57636	138	10	i	i	PRON
cjfa-57636	138	11	and	and	CCONJ
cjfa-57636	138	12	j	j	PROPN
cjfa-57636	138	13	,	,	PUNCT
cjfa-57636	138	14	we	we	PRON
cjfa-57636	138	15	then	then	ADV
cjfa-57636	138	16	use	use	VERB
cjfa-57636	138	17	the	the	DET
cjfa-57636	138	18	economic	economic	ADJ
cjfa-57636	138	19	event	event	NOUN
cjfa-57636	138	20	(	(	PUNCT
cjfa-57636	138	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	138	22	�	�	PROPN
cjfa-57636	138	23	)	)	PUNCT
cjfa-57636	138	24	to	to	PART
cjfa-57636	138	25	compute	compute	VERB
cjfa-57636	138	26	the	the	DET
cjfa-57636	138	27	estimated	estimate	VERB
cjfa-57636	138	28	earnings	earning	NOUN
cjfa-57636	138	29	difference	difference	NOUN
cjfa-57636	138	30	from	from	ADP
cjfa-57636	138	31	each	each	DET
cjfa-57636	138	32	firm	firm	ADJ
cjfa-57636	138	33	-	-	PUNCT
cjfa-57636	138	34	pair	pair	NOUN
cjfa-57636	138	35	’s	’s	PART
cjfa-57636	138	36	accounting	accounting	NOUN
cjfa-57636	138	37	system	system	NOUN
cjfa-57636	138	38	parameters	parameter	NOUN
cjfa-57636	138	39	(	(	PUNCT
cjfa-57636	138	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	138	41	,	,	PUNCT
cjfa-57636	138	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	138	43	^	^	PUNCT
cjfa-57636	138	44	or	or	CCONJ
cjfa-57636	138	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	138	46	,	,	PUNCT
cjfa-57636	138	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	138	48	^	^	PUNCT
cjfa-57636	138	49	)	)	PUNCT
cjfa-57636	138	50	,	,	PUNCT
cjfa-57636	138	51	respectively	respectively	ADV
cjfa-57636	138	52	.	.	PUNCT
cjfa-57636	139	1	then	then	ADV
cjfa-57636	139	2	,	,	PUNCT
cjfa-57636	139	3	we	we	PRON
cjfa-57636	139	4	apply	apply	VERB
cjfa-57636	139	5	firm	firm	NOUN
cjfa-57636	139	6	i	i	PRON
cjfa-57636	139	7	’s	’s	NOUN
cjfa-57636	139	8	and	and	CCONJ
cjfa-57636	139	9	firm	firm	PROPN
cjfa-57636	139	10	j	j	PROPN
cjfa-57636	139	11	’s	’s	PART
cjfa-57636	139	12	estimated	estimate	VERB
cjfa-57636	139	13	accounting	accounting	NOUN
cjfa-57636	139	14	functions	function	NOUN
cjfa-57636	139	15	to	to	PART
cjfa-57636	139	16	firm	firm	VERB
cjfa-57636	139	17	i	i	PRON
cjfa-57636	139	18	’s	’	VERB
cjfa-57636	139	19	economic	economic	ADJ
cjfa-57636	139	20	events	event	NOUN
cjfa-57636	139	21	,	,	PUNCT
cjfa-57636	139	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	139	23	�	�	PROPN
cjfa-57636	139	24	�	�	PROPN
cjfa-57636	139	25	:	:	PUNCT
cjfa-57636	139	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	27	�	�	PROPN
cjfa-57636	139	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	29	�	�	PROPN
cjfa-57636	139	30	�	�	PROPN
cjfa-57636	139	31	�	�	PROPN
cjfa-57636	139	32	�	�	PROPN
cjfa-57636	139	33	�	�	PROPN
cjfa-57636	139	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	139	35	�	�	PROPN
cjfa-57636	139	36	�	�	PROPN
cjfa-57636	139	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	139	38	�	�	PROPN
cjfa-57636	139	39	∗	∗	PROPN
cjfa-57636	139	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	139	41	�	�	PROPN
cjfa-57636	139	42	�	�	PROPN
cjfa-57636	139	43	(	(	PUNCT
cjfa-57636	139	44	2	2	NUM
cjfa-57636	139	45	)	)	PUNCT
cjfa-57636	139	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	47	�	�	PROPN
cjfa-57636	139	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	49	�	�	PROPN
cjfa-57636	139	50	�	�	PROPN
cjfa-57636	139	51	�	�	PROPN
cjfa-57636	139	52	�	�	PROPN
cjfa-57636	139	53	�	�	PROPN
cjfa-57636	139	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	139	55	�	�	PROPN
cjfa-57636	139	56	�	�	PROPN
cjfa-57636	139	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	139	58	�	�	PROPN
cjfa-57636	139	59	∗	∗	PROPN
cjfa-57636	139	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	139	61	�	�	PROPN
cjfa-57636	139	62	�	�	PROPN
cjfa-57636	139	63	(	(	PUNCT
cjfa-57636	139	64	3	3	NUM
cjfa-57636	139	65	)	)	PUNCT
cjfa-57636	139	66	here	here	ADV
cjfa-57636	139	67	,	,	PUNCT
cjfa-57636	139	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	69	�	�	PROPN
cjfa-57636	139	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	71	�	�	PROPN
cjfa-57636	139	72	�	�	PROPN
cjfa-57636	139	73	�	�	PROPN
cjfa-57636	139	74	�	�	PROPN
cjfa-57636	139	75	refers	refer	VERB
cjfa-57636	139	76	to	to	ADP
cjfa-57636	139	77	the	the	DET
cjfa-57636	139	78	predicted	predict	VERB
cjfa-57636	139	79	earnings	earning	NOUN
cjfa-57636	139	80	of	of	ADP
cjfa-57636	139	81	firm	firm	NOUN
cjfa-57636	139	82	i	i	PROPN
cjfa-57636	139	83	,	,	PUNCT
cjfa-57636	139	84	given	give	VERB
cjfa-57636	139	85	the	the	DET
cjfa-57636	139	86	accounting	accounting	NOUN
cjfa-57636	139	87	function	function	NOUN
cjfa-57636	139	88	of	of	ADP
cjfa-57636	139	89	i	i	PRON
cjfa-57636	139	90	and	and	CCONJ
cjfa-57636	139	91	return	return	NOUN
cjfa-57636	139	92	of	of	ADP
cjfa-57636	139	93	firm	firm	ADJ
cjfa-57636	139	94	i	i	PRON
cjfa-57636	139	95	in	in	ADP
cjfa-57636	139	96	quarter	quarter	NOUN
cjfa-57636	139	97	t.	t.	PROPN
cjfa-57636	139	98	also	also	ADV
cjfa-57636	139	99	,	,	PUNCT
cjfa-57636	139	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	101	�	�	PROPN
cjfa-57636	139	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	103	�	�	PROPN
cjfa-57636	139	104	�	�	PROPN
cjfa-57636	139	105	�	�	PROPN
cjfa-57636	139	106	�	�	PROPN
cjfa-57636	139	107	refers	refer	VERB
cjfa-57636	139	108	to	to	ADP
cjfa-57636	139	109	the	the	DET
cjfa-57636	139	110	predicted	predict	VERB
cjfa-57636	139	111	earnings	earning	NOUN
cjfa-57636	139	112	of	of	ADP
cjfa-57636	139	113	firm	firm	NOUN
cjfa-57636	139	114	i	i	PROPN
cjfa-57636	139	115	,	,	PUNCT
cjfa-57636	139	116	given	give	VERB
cjfa-57636	139	117	the	the	DET
cjfa-57636	139	118	firm	firm	NOUN
cjfa-57636	139	119	j	j	PROPN
cjfa-57636	139	120	’s	’s	PART
cjfa-57636	139	121	accounting	accounting	NOUN
cjfa-57636	139	122	function	function	NOUN
cjfa-57636	139	123	and	and	CCONJ
cjfa-57636	139	124	return	return	NOUN
cjfa-57636	139	125	of	of	ADP
cjfa-57636	139	126	firm	firm	ADJ
cjfa-57636	139	127	i	i	PRON
cjfa-57636	139	128	in	in	ADP
cjfa-57636	139	129	quarter	quarter	NOUN
cjfa-57636	139	130	t.	t.	NOUN
cjfa-57636	139	131	the	the	DET
cjfa-57636	139	132	pairwise	pairwise	NOUN
cjfa-57636	139	133	comparability	comparability	NOUN
cjfa-57636	139	134	score	score	NOUN
cjfa-57636	139	135	between	between	ADP
cjfa-57636	139	136	firm	firm	NOUN
cjfa-57636	139	137	i	i	PRON
cjfa-57636	139	138	’s	’s	NOUN
cjfa-57636	139	139	and	and	CCONJ
cjfa-57636	139	140	firm	firm	PROPN
cjfa-57636	139	141	j	j	PROPN
cjfa-57636	139	142	’s	’s	PART
cjfa-57636	139	143	accounting	accounting	NOUN
cjfa-57636	139	144	systems	system	NOUN
cjfa-57636	139	145	(	(	PUNCT
cjfa-57636	139	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	139	147	)	)	PUNCT
cjfa-57636	139	148	is	be	AUX
cjfa-57636	139	149	calculated	calculate	VERB
cjfa-57636	139	150	as	as	ADP
cjfa-57636	139	151	a	a	DET
cjfa-57636	139	152	negative	negative	ADJ
cjfa-57636	139	153	one	one	NUM
cjfa-57636	139	154	(	(	PUNCT
cjfa-57636	139	155	-1	-1	NOUN
cjfa-57636	139	156	)	)	PUNCT
cjfa-57636	139	157	times	time	NOUN
cjfa-57636	139	158	the	the	DET
cjfa-57636	139	159	average	average	NOUN
cjfa-57636	139	160	of	of	ADP
cjfa-57636	139	161	all	all	DET
cjfa-57636	139	162	pairwise	pairwise	NOUN
cjfa-57636	139	163	comparability	comparability	NOUN
cjfa-57636	139	164	scores	score	NOUN
cjfa-57636	139	165	between	between	ADP
cjfa-57636	139	166	firm	firm	ADJ
cjfa-57636	139	167	i	i	PROPN
cjfa-57636	139	168	and	and	CCONJ
cjfa-57636	139	169	firm	firm	PROPN
cjfa-57636	139	170	j	j	PROPN
cjfa-57636	139	171	,	,	PUNCT
cjfa-57636	139	172	that	that	ADV
cjfa-57636	139	173	is	is	ADV
cjfa-57636	139	174	,	,	PUNCT
cjfa-57636	139	175	the	the	DET
cjfa-57636	139	176	absolute	absolute	ADJ
cjfa-57636	139	177	differences	difference	NOUN
cjfa-57636	139	178	between	between	ADP
cjfa-57636	139	179	the	the	DET
cjfa-57636	139	180	predicted	predict	VERB
cjfa-57636	139	181	earnings	earning	NOUN
cjfa-57636	139	182	using	use	VERB
cjfa-57636	139	183	firm	firm	NOUN
cjfa-57636	139	184	i	i	PRON
cjfa-57636	139	185	’s	’s	NOUN
cjfa-57636	139	186	and	and	CCONJ
cjfa-57636	139	187	firm	firm	PROPN
cjfa-57636	139	188	j	j	PROPN
cjfa-57636	139	189	’s	’s	PART
cjfa-57636	139	190	accounting	accounting	NOUN
cjfa-57636	139	191	functions	function	NOUN
cjfa-57636	139	192	,	,	PUNCT
cjfa-57636	139	193	in	in	ADP
cjfa-57636	139	194	16	16	NUM
cjfa-57636	139	195	consecutive	consecutive	ADJ
cjfa-57636	139	196	quarters	quarter	NOUN
cjfa-57636	139	197	:	:	PUNCT
cjfa-57636	139	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	139	199	�	�	PROPN
cjfa-57636	139	200	�	�	PROPN
cjfa-57636	139	201	�	�	PROPN
cjfa-57636	139	202	�	�	PROPN
cjfa-57636	139	203	�	�	PROPN
cjfa-57636	139	204	�	�	PROPN
cjfa-57636	139	205	�	�	PROPN
cjfa-57636	139	206	�	�	PROPN
cjfa-57636	139	207	∑	∑	PROPN
cjfa-57636	139	208	�	�	PROPN
cjfa-57636	139	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	210	�	�	PROPN
cjfa-57636	139	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	212	�	�	PROPN
cjfa-57636	139	213	�	�	PROPN
cjfa-57636	139	214	�	�	PROPN
cjfa-57636	139	215	�	�	PROPN
cjfa-57636	139	216	�	�	PROPN
cjfa-57636	139	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	139	218	�	�	PROPN
cjfa-57636	139	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	139	220	�	�	PROPN
cjfa-57636	139	221	�	�	PROPN
cjfa-57636	139	222	�	�	PROPN
cjfa-57636	139	223	�	�	PROPN
cjfa-57636	139	224	�	�	PROPN
cjfa-57636	139	225	�	�	PROPN
cjfa-57636	139	226	�	�	PROPN
cjfa-57636	139	227	�	�	PROPN
cjfa-57636	139	228	�	�	PROPN
cjfa-57636	139	229	�	�	PROPN
cjfa-57636	139	230	(	(	PUNCT
cjfa-57636	139	231	4	4	NUM
cjfa-57636	139	232	)	)	PUNCT
cjfa-57636	139	233	higher	high	ADJ
cjfa-57636	139	234	values	value	NOUN
cjfa-57636	139	235	are	be	AUX
cjfa-57636	139	236	indicative	indicative	ADJ
cjfa-57636	139	237	of	of	ADP
cjfa-57636	139	238	increased	increase	VERB
cjfa-57636	139	239	accounting	accounting	NOUN
cjfa-57636	139	240	comparability	comparability	NOUN
cjfa-57636	139	241	since	since	SCONJ
cjfa-57636	139	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	139	243	in	in	ADP
cjfa-57636	139	244	the	the	DET
cjfa-57636	139	245	equation	equation	NOUN
cjfa-57636	139	246	is	be	AUX
cjfa-57636	139	247	nonpositive	nonpositive	ADJ
cjfa-57636	139	248	.	.	PUNCT
cjfa-57636	140	1	in	in	ADP
cjfa-57636	140	2	our	our	PRON
cjfa-57636	140	3	calculations	calculation	NOUN
cjfa-57636	140	4	and	and	CCONJ
cjfa-57636	140	5	tables	table	NOUN
cjfa-57636	140	6	,	,	PUNCT
cjfa-57636	140	7	we	we	PRON
cjfa-57636	140	8	multiple	multiple	VERB
cjfa-57636	140	9	this	this	DET
cjfa-57636	140	10	measure	measure	NOUN
cjfa-57636	140	11	by	by	ADP
cjfa-57636	140	12	-1	-1	PUNCT
cjfa-57636	140	13	,	,	PUNCT
cjfa-57636	140	14	for	for	ADP
cjfa-57636	140	15	ease	ease	NOUN
cjfa-57636	140	16	of	of	ADP
cjfa-57636	140	17	readability	readability	NOUN
cjfa-57636	140	18	,	,	PUNCT
cjfa-57636	140	19	to	to	PART
cjfa-57636	140	20	present	present	VERB
cjfa-57636	140	21	our	our	PRON
cjfa-57636	140	22	comp	comp	NOUN
cjfa-57636	140	23	measures	measure	NOUN
cjfa-57636	140	24	as	as	ADP
cjfa-57636	140	25	positive	positive	ADJ
cjfa-57636	140	26	numbers	number	NOUN
cjfa-57636	140	27	.	.	PUNCT
cjfa-57636	141	1	we	we	PRON
cjfa-57636	141	2	then	then	ADV
cjfa-57636	141	3	define	define	VERB
cjfa-57636	141	4	a	a	DET
cjfa-57636	141	5	dummy	dummy	ADJ
cjfa-57636	141	6	variable	variable	NOUN
cjfa-57636	141	7	for	for	ADP
cjfa-57636	141	8	cfo	cfo	ADJ
cjfa-57636	141	9	gender	gender	NOUN
cjfa-57636	141	10	,	,	PUNCT
cjfa-57636	141	11	fcfo	fcfo	NOUN
cjfa-57636	141	12	,	,	PUNCT
cjfa-57636	141	13	that	that	PRON
cjfa-57636	141	14	takes	take	VERB
cjfa-57636	141	15	the	the	DET
cjfa-57636	141	16	value	value	NOUN
cjfa-57636	141	17	1	1	NUM
cjfa-57636	141	18	if	if	SCONJ
cjfa-57636	141	19	execucomp	execucomp	NOUN
cjfa-57636	141	20	’s	’s	PART
cjfa-57636	141	21	female	female	ADJ
cjfa-57636	141	22	cfo	cfo	NOUN
cjfa-57636	141	23	value	value	NOUN
cjfa-57636	141	24	is	be	AUX
cjfa-57636	141	25	1	1	NUM
cjfa-57636	141	26	,	,	PUNCT
cjfa-57636	141	27	and	and	CCONJ
cjfa-57636	141	28	0	0	NUM
cjfa-57636	141	29	otherwise	otherwise	ADV
cjfa-57636	141	30	.	.	PUNCT
cjfa-57636	142	1	as	as	ADP
cjfa-57636	142	2	in	in	ADP
cjfa-57636	142	3	francis	francis	PROPN
cjfa-57636	142	4	et	et	PROPN
cjfa-57636	142	5	al	al	PROPN
cjfa-57636	142	6	.	.	PROPN
cjfa-57636	142	7	(	(	PUNCT
cjfa-57636	142	8	2014a	2014a	NUM
cjfa-57636	142	9	)	)	PUNCT
cjfa-57636	142	10	,	,	PUNCT
cjfa-57636	142	11	francis	francis	PROPN
cjfa-57636	142	12	et	et	PROPN
cjfa-57636	142	13	al	al	PROPN
cjfa-57636	142	14	.	.	PROPN
cjfa-57636	142	15	(	(	PUNCT
cjfa-57636	142	16	2014b	2014b	NUM
cjfa-57636	142	17	)	)	PUNCT
cjfa-57636	142	18	,	,	PUNCT
cjfa-57636	142	19	and	and	CCONJ
cjfa-57636	142	20	francis	francis	PROPN
cjfa-57636	142	21	et	et	PROPN
cjfa-57636	142	22	al	al	PROPN
cjfa-57636	142	23	.	.	PROPN
cjfa-57636	143	1	(	(	PUNCT
cjfa-57636	143	2	2015	2015	NUM
cjfa-57636	143	3	)	)	PUNCT
cjfa-57636	143	4	,	,	PUNCT
cjfa-57636	143	5	we	we	PRON
cjfa-57636	143	6	control	control	VERB
cjfa-57636	143	7	for	for	ADP
cjfa-57636	143	8	profitability	profitability	NOUN
cjfa-57636	143	9	(	(	PUNCT
cjfa-57636	143	10	roa	roa	NOUN
cjfa-57636	143	11	)	)	PUNCT
cjfa-57636	143	12	,	,	PUNCT
cjfa-57636	143	13	net	net	ADJ
cjfa-57636	143	14	cash	cash	NOUN
cjfa-57636	143	15	flows	flow	NOUN
cjfa-57636	143	16	(	(	PUNCT
cjfa-57636	143	17	cash	cash	NOUN
cjfa-57636	143	18	)	)	PUNCT
cjfa-57636	143	19	,	,	PUNCT
cjfa-57636	143	20	total	total	ADJ
cjfa-57636	143	21	accruals	accrual	NOUN
cjfa-57636	143	22	(	(	PUNCT
cjfa-57636	143	23	ta	ta	NOUN
cjfa-57636	143	24	)	)	PUNCT
cjfa-57636	143	25	,	,	PUNCT
cjfa-57636	143	26	leverage	leverage	NOUN
cjfa-57636	143	27	ratio	ratio	NOUN
cjfa-57636	143	28	(	(	PUNCT
cjfa-57636	143	29	lev	lev	NOUN
cjfa-57636	143	30	)	)	PUNCT
cjfa-57636	143	31	,	,	PUNCT
cjfa-57636	143	32	marketto	marketto	NOUN
cjfa-57636	143	33	-	-	PUNCT
cjfa-57636	143	34	book	book	NOUN
cjfa-57636	143	35	ratio	ratio	NOUN
cjfa-57636	143	36	(	(	PUNCT
cjfa-57636	143	37	mb	mb	NOUN
cjfa-57636	143	38	)	)	PUNCT
cjfa-57636	143	39	,	,	PUNCT
cjfa-57636	143	40	the	the	DET
cjfa-57636	143	41	probability	probability	NOUN
cjfa-57636	143	42	of	of	ADP
cjfa-57636	143	43	a	a	DET
cjfa-57636	143	44	loss	loss	NOUN
cjfa-57636	143	45	(	(	PUNCT
cjfa-57636	143	46	loss	loss	NOUN
cjfa-57636	143	47	)	)	PUNCT
cjfa-57636	143	48	,	,	PUNCT
cjfa-57636	143	49	and	and	CCONJ
cjfa-57636	143	50	research	research	NOUN
cjfa-57636	143	51	and	and	CCONJ
cjfa-57636	143	52	development	development	NOUN
cjfa-57636	143	53	expenses	expense	NOUN
cjfa-57636	143	54	for	for	ADP
cjfa-57636	143	55	each	each	DET
cjfa-57636	143	56	firm	firm	NOUN
cjfa-57636	143	57	(	(	PUNCT
cjfa-57636	143	58	r&d	r&d	NOUN
cjfa-57636	143	59	)	)	PUNCT
cjfa-57636	143	60	.	.	PUNCT
cjfa-57636	144	1	all	all	DET
cjfa-57636	144	2	variable	variable	ADJ
cjfa-57636	144	3	descriptions	description	NOUN
cjfa-57636	144	4	can	can	AUX
cjfa-57636	144	5	be	be	AUX
cjfa-57636	144	6	found	find	VERB
cjfa-57636	144	7	in	in	ADP
cjfa-57636	144	8	the	the	DET
cjfa-57636	144	9	appendix	appendix	NOUN
cjfa-57636	144	10	.	.	PUNCT
cjfa-57636	145	1	,	,	PUNCT
cjfa-57636	145	2	here	here	ADV
cjfa-57636	145	3	,	,	PUNCT
cjfa-57636	145	4	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	145	5	�	�	PROPN
cjfa-57636	145	6	�	�	PROPN
cjfa-57636	145	7	is	be	AUX
cjfa-57636	145	8	the	the	DET
cjfa-57636	145	9	raw	raw	ADJ
cjfa-57636	145	10	stock	stock	NOUN
cjfa-57636	145	11	return	return	NOUN
cjfa-57636	145	12	for	for	ADP
cjfa-57636	145	13	quarter	quarter	NOUN
cjfa-57636	145	14	t.	t.	NOUN
cjfa-57636	145	15	the	the	DET
cjfa-57636	145	16	estimated	estimate	VERB
cjfa-57636	145	17	coefficients	coefficient	NOUN
cjfa-57636	145	18	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	145	19	and	and	CCONJ
cjfa-57636	145	20	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	145	21	are	be	AUX
cjfa-57636	145	22	firm	firm	ADJ
cjfa-57636	145	23	i	i	PRON
cjfa-57636	145	24	’s	’s	NOUN
cjfa-57636	145	25	accounting	accounting	NOUN
cjfa-57636	145	26	system	system	NOUN
cjfa-57636	145	27	or	or	CCONJ
cjfa-57636	145	28	function	function	NOUN
cjfa-57636	145	29	that	that	PRON
cjfa-57636	145	30	maps	map	VERB
cjfa-57636	145	31	firm	firm	NOUN
cjfa-57636	146	1	i	i	PRON
cjfa-57636	146	2	’s	’	VERB
cjfa-57636	146	3	economic	economic	ADJ
cjfa-57636	146	4	events	event	NOUN
cjfa-57636	146	5	into	into	ADP
cjfa-57636	146	6	its	its	PRON
cjfa-57636	146	7	financial	financial	ADJ
cjfa-57636	146	8	statements	statement	NOUN
cjfa-57636	146	9	.	.	PUNCT
cjfa-57636	147	1	for	for	ADP
cjfa-57636	147	2	firm	firm	ADJ
cjfa-57636	147	3	j	j	PROPN
cjfa-57636	147	4	from	from	ADP
cjfa-57636	147	5	the	the	DET
cjfa-57636	147	6	same	same	ADJ
cjfa-57636	147	7	three	three	NUM
cjfa-57636	147	8	-	-	PUNCT
cjfa-57636	147	9	digit	digit	NOUN
cjfa-57636	147	10	sic	sic	ADJ
cjfa-57636	147	11	industry	industry	NOUN
cjfa-57636	147	12	as	as	ADP
cjfa-57636	147	13	firm	firm	ADJ
cjfa-57636	147	14	i	i	NOUN
cjfa-57636	147	15	,	,	PUNCT
cjfa-57636	147	16	and	and	CCONJ
cjfa-57636	147	17	with	with	ADP
cjfa-57636	147	18	the	the	DET
cjfa-57636	147	19	same	same	ADJ
cjfa-57636	147	20	fiscal	fiscal	ADJ
cjfa-57636	147	21	year	year	NOUN
cjfa-57636	147	22	-	-	PUNCT
cjfa-57636	147	23	end	end	NOUN
cjfa-57636	147	24	month	month	NOUN
cjfa-57636	147	25	as	as	ADP
cjfa-57636	147	26	firm	firm	ADJ
cjfa-57636	147	27	i	i	PROPN
cjfa-57636	147	28	,	,	PUNCT
cjfa-57636	147	29	the	the	DET
cjfa-57636	147	30	accounting	accounting	NOUN
cjfa-57636	147	31	system	system	NOUN
cjfa-57636	147	32	is	be	AUX
cjfa-57636	147	33	proxied	proxie	VERB
cjfa-57636	147	34	as	as	ADP
cjfa-57636	147	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	147	36	and	and	CCONJ
cjfa-57636	147	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	147	38	^	^	PUNCT
cjfa-57636	147	39	.	.	PUNCT
cjfa-57636	148	1	to	to	PART
cjfa-57636	148	2	measure	measure	VERB
cjfa-57636	148	3	the	the	DET
cjfa-57636	148	4	closeness	closeness	NOUN
cjfa-57636	148	5	of	of	ADP
cjfa-57636	148	6	the	the	DET
cjfa-57636	148	7	functions	function	NOUN
cjfa-57636	148	8	between	between	ADP
cjfa-57636	148	9	firms	firm	NOUN
cjfa-57636	148	10	i	i	PRON
cjfa-57636	148	11	and	and	CCONJ
cjfa-57636	148	12	j	j	PROPN
cjfa-57636	148	13	,	,	PUNCT
cjfa-57636	148	14	we	we	PRON
cjfa-57636	148	15	then	then	ADV
cjfa-57636	148	16	use	use	VERB
cjfa-57636	148	17	the	the	DET
cjfa-57636	148	18	economic	economic	ADJ
cjfa-57636	148	19	event	event	NOUN
cjfa-57636	148	20	(	(	PUNCT
cjfa-57636	148	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	148	22	�	�	PROPN
cjfa-57636	148	23	)	)	PUNCT
cjfa-57636	148	24	to	to	PART
cjfa-57636	148	25	compute	compute	VERB
cjfa-57636	148	26	the	the	DET
cjfa-57636	148	27	estimated	estimate	VERB
cjfa-57636	148	28	earnings	earning	NOUN
cjfa-57636	148	29	difference	difference	NOUN
cjfa-57636	148	30	from	from	ADP
cjfa-57636	148	31	each	each	DET
cjfa-57636	148	32	firm	firm	ADJ
cjfa-57636	148	33	-	-	PUNCT
cjfa-57636	148	34	pair	pair	NOUN
cjfa-57636	148	35	’s	’s	PART
cjfa-57636	148	36	accounting	accounting	NOUN
cjfa-57636	148	37	system	system	NOUN
cjfa-57636	148	38	parameters	parameter	NOUN
cjfa-57636	148	39	(	(	PUNCT
cjfa-57636	148	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	148	41	,	,	PUNCT
cjfa-57636	148	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	148	43	^	^	PUNCT
cjfa-57636	148	44	or	or	CCONJ
cjfa-57636	148	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	148	46	,	,	PUNCT
cjfa-57636	148	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	148	48	^	^	PUNCT
cjfa-57636	148	49	)	)	PUNCT
cjfa-57636	148	50	,	,	PUNCT
cjfa-57636	148	51	respectively	respectively	ADV
cjfa-57636	148	52	.	.	PUNCT
cjfa-57636	149	1	then	then	ADV
cjfa-57636	149	2	,	,	PUNCT
cjfa-57636	149	3	we	we	PRON
cjfa-57636	149	4	apply	apply	VERB
cjfa-57636	149	5	firm	firm	NOUN
cjfa-57636	149	6	i	i	PRON
cjfa-57636	149	7	’s	’s	NOUN
cjfa-57636	149	8	and	and	CCONJ
cjfa-57636	149	9	firm	firm	PROPN
cjfa-57636	149	10	j	j	PROPN
cjfa-57636	149	11	’s	’s	PART
cjfa-57636	149	12	estimated	estimate	VERB
cjfa-57636	149	13	accounting	accounting	NOUN
cjfa-57636	149	14	functions	function	NOUN
cjfa-57636	149	15	to	to	PART
cjfa-57636	149	16	firm	firm	VERB
cjfa-57636	149	17	i	i	PRON
cjfa-57636	149	18	’s	’	VERB
cjfa-57636	149	19	economic	economic	ADJ
cjfa-57636	149	20	events	event	NOUN
cjfa-57636	149	21	,	,	PUNCT
cjfa-57636	149	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	149	23	�	�	PROPN
cjfa-57636	149	24	�	�	PROPN
cjfa-57636	149	25	:	:	PUNCT
cjfa-57636	149	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	27	�	�	PROPN
cjfa-57636	149	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	29	�	�	PROPN
cjfa-57636	149	30	�	�	PROPN
cjfa-57636	149	31	�	�	PROPN
cjfa-57636	149	32	�	�	PROPN
cjfa-57636	149	33	�	�	PROPN
cjfa-57636	149	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	149	35	�	�	PROPN
cjfa-57636	149	36	�	�	PROPN
cjfa-57636	149	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	149	38	�	�	PROPN
cjfa-57636	149	39	∗	∗	PROPN
cjfa-57636	149	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	149	41	�	�	PROPN
cjfa-57636	149	42	�	�	PROPN
cjfa-57636	149	43	(	(	PUNCT
cjfa-57636	149	44	2	2	NUM
cjfa-57636	149	45	)	)	PUNCT
cjfa-57636	149	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	47	�	�	PROPN
cjfa-57636	149	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	49	�	�	PROPN
cjfa-57636	149	50	�	�	PROPN
cjfa-57636	149	51	�	�	PROPN
cjfa-57636	149	52	�	�	PROPN
cjfa-57636	149	53	�	�	PROPN
cjfa-57636	149	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	149	55	�	�	PROPN
cjfa-57636	149	56	�	�	PROPN
cjfa-57636	149	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	149	58	�	�	PROPN
cjfa-57636	149	59	∗	∗	PROPN
cjfa-57636	149	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	149	61	�	�	PROPN
cjfa-57636	149	62	�	�	PROPN
cjfa-57636	149	63	(	(	PUNCT
cjfa-57636	149	64	3	3	NUM
cjfa-57636	149	65	)	)	PUNCT
cjfa-57636	149	66	here	here	ADV
cjfa-57636	149	67	,	,	PUNCT
cjfa-57636	149	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	69	�	�	PROPN
cjfa-57636	149	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	71	�	�	PROPN
cjfa-57636	149	72	�	�	PROPN
cjfa-57636	149	73	�	�	PROPN
cjfa-57636	149	74	�	�	PROPN
cjfa-57636	149	75	refers	refer	VERB
cjfa-57636	149	76	to	to	ADP
cjfa-57636	149	77	the	the	DET
cjfa-57636	149	78	predicted	predict	VERB
cjfa-57636	149	79	earnings	earning	NOUN
cjfa-57636	149	80	of	of	ADP
cjfa-57636	149	81	firm	firm	NOUN
cjfa-57636	149	82	i	i	PROPN
cjfa-57636	149	83	,	,	PUNCT
cjfa-57636	149	84	given	give	VERB
cjfa-57636	149	85	the	the	DET
cjfa-57636	149	86	accounting	accounting	NOUN
cjfa-57636	149	87	function	function	NOUN
cjfa-57636	149	88	of	of	ADP
cjfa-57636	149	89	i	i	PRON
cjfa-57636	149	90	and	and	CCONJ
cjfa-57636	149	91	return	return	NOUN
cjfa-57636	149	92	of	of	ADP
cjfa-57636	149	93	firm	firm	ADJ
cjfa-57636	149	94	i	i	PRON
cjfa-57636	149	95	in	in	ADP
cjfa-57636	149	96	quarter	quarter	NOUN
cjfa-57636	149	97	t.	t.	PROPN
cjfa-57636	149	98	also	also	ADV
cjfa-57636	149	99	,	,	PUNCT
cjfa-57636	149	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	101	�	�	PROPN
cjfa-57636	149	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	103	�	�	PROPN
cjfa-57636	149	104	�	�	PROPN
cjfa-57636	149	105	�	�	PROPN
cjfa-57636	149	106	�	�	PROPN
cjfa-57636	149	107	refers	refer	VERB
cjfa-57636	149	108	to	to	ADP
cjfa-57636	149	109	the	the	DET
cjfa-57636	149	110	predicted	predict	VERB
cjfa-57636	149	111	earnings	earning	NOUN
cjfa-57636	149	112	of	of	ADP
cjfa-57636	149	113	firm	firm	NOUN
cjfa-57636	149	114	i	i	PROPN
cjfa-57636	149	115	,	,	PUNCT
cjfa-57636	149	116	given	give	VERB
cjfa-57636	149	117	the	the	DET
cjfa-57636	149	118	firm	firm	NOUN
cjfa-57636	149	119	j	j	PROPN
cjfa-57636	149	120	’s	’s	PART
cjfa-57636	149	121	accounting	accounting	NOUN
cjfa-57636	149	122	function	function	NOUN
cjfa-57636	149	123	and	and	CCONJ
cjfa-57636	149	124	return	return	NOUN
cjfa-57636	149	125	of	of	ADP
cjfa-57636	149	126	firm	firm	ADJ
cjfa-57636	149	127	i	i	PRON
cjfa-57636	149	128	in	in	ADP
cjfa-57636	149	129	quarter	quarter	NOUN
cjfa-57636	149	130	t.	t.	NOUN
cjfa-57636	149	131	the	the	DET
cjfa-57636	149	132	pairwise	pairwise	NOUN
cjfa-57636	149	133	comparability	comparability	NOUN
cjfa-57636	149	134	score	score	NOUN
cjfa-57636	149	135	between	between	ADP
cjfa-57636	149	136	firm	firm	NOUN
cjfa-57636	149	137	i	i	PRON
cjfa-57636	149	138	’s	’s	NOUN
cjfa-57636	149	139	and	and	CCONJ
cjfa-57636	149	140	firm	firm	PROPN
cjfa-57636	149	141	j	j	PROPN
cjfa-57636	149	142	’s	’s	PART
cjfa-57636	149	143	accounting	accounting	NOUN
cjfa-57636	149	144	systems	system	NOUN
cjfa-57636	149	145	(	(	PUNCT
cjfa-57636	149	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	149	147	)	)	PUNCT
cjfa-57636	149	148	is	be	AUX
cjfa-57636	149	149	calculated	calculate	VERB
cjfa-57636	149	150	as	as	ADP
cjfa-57636	149	151	a	a	DET
cjfa-57636	149	152	negative	negative	ADJ
cjfa-57636	149	153	one	one	NUM
cjfa-57636	149	154	(	(	PUNCT
cjfa-57636	149	155	-1	-1	NOUN
cjfa-57636	149	156	)	)	PUNCT
cjfa-57636	149	157	times	time	NOUN
cjfa-57636	149	158	the	the	DET
cjfa-57636	149	159	average	average	NOUN
cjfa-57636	149	160	of	of	ADP
cjfa-57636	149	161	all	all	DET
cjfa-57636	149	162	pairwise	pairwise	NOUN
cjfa-57636	149	163	comparability	comparability	NOUN
cjfa-57636	149	164	scores	score	NOUN
cjfa-57636	149	165	between	between	ADP
cjfa-57636	149	166	firm	firm	ADJ
cjfa-57636	149	167	i	i	PROPN
cjfa-57636	149	168	and	and	CCONJ
cjfa-57636	149	169	firm	firm	PROPN
cjfa-57636	149	170	j	j	PROPN
cjfa-57636	149	171	,	,	PUNCT
cjfa-57636	149	172	that	that	ADV
cjfa-57636	149	173	is	is	ADV
cjfa-57636	149	174	,	,	PUNCT
cjfa-57636	149	175	the	the	DET
cjfa-57636	149	176	absolute	absolute	ADJ
cjfa-57636	149	177	differences	difference	NOUN
cjfa-57636	149	178	between	between	ADP
cjfa-57636	149	179	the	the	DET
cjfa-57636	149	180	predicted	predict	VERB
cjfa-57636	149	181	earnings	earning	NOUN
cjfa-57636	149	182	using	use	VERB
cjfa-57636	149	183	firm	firm	NOUN
cjfa-57636	149	184	i	i	PRON
cjfa-57636	149	185	’s	’s	NOUN
cjfa-57636	149	186	and	and	CCONJ
cjfa-57636	149	187	firm	firm	PROPN
cjfa-57636	149	188	j	j	PROPN
cjfa-57636	149	189	’s	’s	PART
cjfa-57636	149	190	accounting	accounting	NOUN
cjfa-57636	149	191	functions	function	NOUN
cjfa-57636	149	192	,	,	PUNCT
cjfa-57636	149	193	in	in	ADP
cjfa-57636	149	194	16	16	NUM
cjfa-57636	149	195	consecutive	consecutive	ADJ
cjfa-57636	149	196	quarters	quarter	NOUN
cjfa-57636	149	197	:	:	PUNCT
cjfa-57636	149	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	149	199	�	�	PROPN
cjfa-57636	149	200	�	�	PROPN
cjfa-57636	149	201	�	�	PROPN
cjfa-57636	149	202	�	�	PROPN
cjfa-57636	149	203	�	�	PROPN
cjfa-57636	149	204	�	�	PROPN
cjfa-57636	149	205	�	�	PROPN
cjfa-57636	149	206	�	�	PROPN
cjfa-57636	149	207	∑	∑	PROPN
cjfa-57636	149	208	�	�	PROPN
cjfa-57636	149	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	210	�	�	PROPN
cjfa-57636	149	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	212	�	�	PROPN
cjfa-57636	149	213	�	�	PROPN
cjfa-57636	149	214	�	�	PROPN
cjfa-57636	149	215	�	�	PROPN
cjfa-57636	149	216	�	�	PROPN
cjfa-57636	149	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	149	218	�	�	PROPN
cjfa-57636	149	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	149	220	�	�	PROPN
cjfa-57636	149	221	�	�	PROPN
cjfa-57636	149	222	�	�	PROPN
cjfa-57636	149	223	�	�	PROPN
cjfa-57636	149	224	�	�	PROPN
cjfa-57636	149	225	�	�	PROPN
cjfa-57636	149	226	�	�	PROPN
cjfa-57636	149	227	�	�	PROPN
cjfa-57636	149	228	�	�	PROPN
cjfa-57636	149	229	�	�	PROPN
cjfa-57636	149	230	(	(	PUNCT
cjfa-57636	149	231	4	4	NUM
cjfa-57636	149	232	)	)	PUNCT
cjfa-57636	149	233	higher	high	ADJ
cjfa-57636	149	234	values	value	NOUN
cjfa-57636	149	235	are	be	AUX
cjfa-57636	149	236	indicative	indicative	ADJ
cjfa-57636	149	237	of	of	ADP
cjfa-57636	149	238	increased	increase	VERB
cjfa-57636	149	239	accounting	accounting	NOUN
cjfa-57636	149	240	comparability	comparability	NOUN
cjfa-57636	149	241	since	since	SCONJ
cjfa-57636	149	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	149	243	in	in	ADP
cjfa-57636	149	244	the	the	DET
cjfa-57636	149	245	equation	equation	NOUN
cjfa-57636	149	246	is	be	AUX
cjfa-57636	149	247	nonpositive	nonpositive	ADJ
cjfa-57636	149	248	.	.	PUNCT
cjfa-57636	150	1	in	in	ADP
cjfa-57636	150	2	our	our	PRON
cjfa-57636	150	3	calculations	calculation	NOUN
cjfa-57636	150	4	and	and	CCONJ
cjfa-57636	150	5	tables	table	NOUN
cjfa-57636	150	6	,	,	PUNCT
cjfa-57636	150	7	we	we	PRON
cjfa-57636	150	8	multiple	multiple	VERB
cjfa-57636	150	9	this	this	DET
cjfa-57636	150	10	measure	measure	NOUN
cjfa-57636	150	11	by	by	ADP
cjfa-57636	150	12	-1	-1	PUNCT
cjfa-57636	150	13	,	,	PUNCT
cjfa-57636	150	14	for	for	ADP
cjfa-57636	150	15	ease	ease	NOUN
cjfa-57636	150	16	of	of	ADP
cjfa-57636	150	17	readability	readability	NOUN
cjfa-57636	150	18	,	,	PUNCT
cjfa-57636	150	19	to	to	PART
cjfa-57636	150	20	present	present	VERB
cjfa-57636	150	21	our	our	PRON
cjfa-57636	150	22	comp	comp	NOUN
cjfa-57636	150	23	measures	measure	NOUN
cjfa-57636	150	24	as	as	ADP
cjfa-57636	150	25	positive	positive	ADJ
cjfa-57636	150	26	numbers	number	NOUN
cjfa-57636	150	27	.	.	PUNCT
cjfa-57636	151	1	we	we	PRON
cjfa-57636	151	2	then	then	ADV
cjfa-57636	151	3	define	define	VERB
cjfa-57636	151	4	a	a	DET
cjfa-57636	151	5	dummy	dummy	ADJ
cjfa-57636	151	6	variable	variable	NOUN
cjfa-57636	151	7	for	for	ADP
cjfa-57636	151	8	cfo	cfo	ADJ
cjfa-57636	151	9	gender	gender	NOUN
cjfa-57636	151	10	,	,	PUNCT
cjfa-57636	151	11	fcfo	fcfo	NOUN
cjfa-57636	151	12	,	,	PUNCT
cjfa-57636	151	13	that	that	PRON
cjfa-57636	151	14	takes	take	VERB
cjfa-57636	151	15	the	the	DET
cjfa-57636	151	16	value	value	NOUN
cjfa-57636	151	17	1	1	NUM
cjfa-57636	151	18	if	if	SCONJ
cjfa-57636	151	19	execucomp	execucomp	NOUN
cjfa-57636	151	20	’s	’s	PART
cjfa-57636	151	21	female	female	ADJ
cjfa-57636	151	22	cfo	cfo	NOUN
cjfa-57636	151	23	value	value	NOUN
cjfa-57636	151	24	is	be	AUX
cjfa-57636	151	25	1	1	NUM
cjfa-57636	151	26	,	,	PUNCT
cjfa-57636	151	27	and	and	CCONJ
cjfa-57636	151	28	0	0	NUM
cjfa-57636	151	29	otherwise	otherwise	ADV
cjfa-57636	151	30	.	.	PUNCT
cjfa-57636	152	1	as	as	ADP
cjfa-57636	152	2	in	in	ADP
cjfa-57636	152	3	francis	francis	PROPN
cjfa-57636	152	4	et	et	PROPN
cjfa-57636	152	5	al	al	PROPN
cjfa-57636	152	6	.	.	PROPN
cjfa-57636	152	7	(	(	PUNCT
cjfa-57636	152	8	2014a	2014a	NUM
cjfa-57636	152	9	)	)	PUNCT
cjfa-57636	152	10	,	,	PUNCT
cjfa-57636	152	11	francis	francis	PROPN
cjfa-57636	152	12	et	et	PROPN
cjfa-57636	152	13	al	al	PROPN
cjfa-57636	152	14	.	.	PROPN
cjfa-57636	152	15	(	(	PUNCT
cjfa-57636	152	16	2014b	2014b	NUM
cjfa-57636	152	17	)	)	PUNCT
cjfa-57636	152	18	,	,	PUNCT
cjfa-57636	152	19	and	and	CCONJ
cjfa-57636	152	20	francis	francis	PROPN
cjfa-57636	152	21	et	et	PROPN
cjfa-57636	152	22	al	al	PROPN
cjfa-57636	152	23	.	.	PROPN
cjfa-57636	153	1	(	(	PUNCT
cjfa-57636	153	2	2015	2015	NUM
cjfa-57636	153	3	)	)	PUNCT
cjfa-57636	153	4	,	,	PUNCT
cjfa-57636	153	5	we	we	PRON
cjfa-57636	153	6	control	control	VERB
cjfa-57636	153	7	for	for	ADP
cjfa-57636	153	8	profitability	profitability	NOUN
cjfa-57636	153	9	(	(	PUNCT
cjfa-57636	153	10	roa	roa	NOUN
cjfa-57636	153	11	)	)	PUNCT
cjfa-57636	153	12	,	,	PUNCT
cjfa-57636	153	13	net	net	ADJ
cjfa-57636	153	14	cash	cash	NOUN
cjfa-57636	153	15	flows	flow	NOUN
cjfa-57636	153	16	(	(	PUNCT
cjfa-57636	153	17	cash	cash	NOUN
cjfa-57636	153	18	)	)	PUNCT
cjfa-57636	153	19	,	,	PUNCT
cjfa-57636	153	20	total	total	ADJ
cjfa-57636	153	21	accruals	accrual	NOUN
cjfa-57636	153	22	(	(	PUNCT
cjfa-57636	153	23	ta	ta	NOUN
cjfa-57636	153	24	)	)	PUNCT
cjfa-57636	153	25	,	,	PUNCT
cjfa-57636	153	26	leverage	leverage	NOUN
cjfa-57636	153	27	ratio	ratio	NOUN
cjfa-57636	153	28	(	(	PUNCT
cjfa-57636	153	29	lev	lev	NOUN
cjfa-57636	153	30	)	)	PUNCT
cjfa-57636	153	31	,	,	PUNCT
cjfa-57636	153	32	marketto	marketto	NOUN
cjfa-57636	153	33	-	-	PUNCT
cjfa-57636	153	34	book	book	NOUN
cjfa-57636	153	35	ratio	ratio	NOUN
cjfa-57636	153	36	(	(	PUNCT
cjfa-57636	153	37	mb	mb	NOUN
cjfa-57636	153	38	)	)	PUNCT
cjfa-57636	153	39	,	,	PUNCT
cjfa-57636	153	40	the	the	DET
cjfa-57636	153	41	probability	probability	NOUN
cjfa-57636	153	42	of	of	ADP
cjfa-57636	153	43	a	a	DET
cjfa-57636	153	44	loss	loss	NOUN
cjfa-57636	153	45	(	(	PUNCT
cjfa-57636	153	46	loss	loss	NOUN
cjfa-57636	153	47	)	)	PUNCT
cjfa-57636	153	48	,	,	PUNCT
cjfa-57636	153	49	and	and	CCONJ
cjfa-57636	153	50	research	research	NOUN
cjfa-57636	153	51	and	and	CCONJ
cjfa-57636	153	52	development	development	NOUN
cjfa-57636	153	53	expenses	expense	NOUN
cjfa-57636	153	54	for	for	ADP
cjfa-57636	153	55	each	each	DET
cjfa-57636	153	56	firm	firm	NOUN
cjfa-57636	153	57	(	(	PUNCT
cjfa-57636	153	58	r&d	r&d	NOUN
cjfa-57636	153	59	)	)	PUNCT
cjfa-57636	153	60	.	.	PUNCT
cjfa-57636	154	1	all	all	DET
cjfa-57636	154	2	variable	variable	ADJ
cjfa-57636	154	3	descriptions	description	NOUN
cjfa-57636	154	4	can	can	AUX
cjfa-57636	154	5	be	be	AUX
cjfa-57636	154	6	found	find	VERB
cjfa-57636	154	7	in	in	ADP
cjfa-57636	154	8	the	the	DET
cjfa-57636	154	9	appendix	appendix	NOUN
cjfa-57636	154	10	.	.	PUNCT
cjfa-57636	154	11	)	)	PUNCT
cjfa-57636	154	12	,	,	PUNCT
cjfa-57636	154	13	respectively	respectively	ADV
cjfa-57636	154	14	.	.	PUNCT
cjfa-57636	155	1	then	then	ADV
cjfa-57636	155	2	,	,	PUNCT
cjfa-57636	155	3	we	we	PRON
cjfa-57636	155	4	apply	apply	VERB
cjfa-57636	155	5	firm	firm	NOUN
cjfa-57636	155	6	i	i	PRON
cjfa-57636	155	7	’s	’s	NOUN
cjfa-57636	155	8	and	and	CCONJ
cjfa-57636	155	9	firm	firm	PROPN
cjfa-57636	155	10	j	j	PROPN
cjfa-57636	155	11	’s	’s	PART
cjfa-57636	155	12	estimated	estimate	VERB
cjfa-57636	155	13	accounting	accounting	NOUN
cjfa-57636	155	14	functions	function	NOUN
cjfa-57636	155	15	to	to	PART
cjfa-57636	155	16	firm	firm	VERB
cjfa-57636	155	17	i	i	PRON
cjfa-57636	155	18	’s	’	VERB
cjfa-57636	155	19	economic	economic	ADJ
cjfa-57636	155	20	events	event	NOUN
cjfa-57636	155	21	,	,	PUNCT
cjfa-57636	155	22	returnit	returnit	ADJ
cjfa-57636	155	23	:	:	PUNCT
cjfa-57636	155	24	here	here	ADV
cjfa-57636	155	25	,	,	PUNCT
cjfa-57636	155	26	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	155	27	�	�	PROPN
cjfa-57636	155	28	�	�	PROPN
cjfa-57636	155	29	is	be	AUX
cjfa-57636	155	30	the	the	DET
cjfa-57636	155	31	raw	raw	ADJ
cjfa-57636	155	32	stock	stock	NOUN
cjfa-57636	155	33	return	return	NOUN
cjfa-57636	155	34	for	for	ADP
cjfa-57636	155	35	quarter	quarter	NOUN
cjfa-57636	155	36	t.	t.	NOUN
cjfa-57636	155	37	the	the	DET
cjfa-57636	155	38	estimated	estimate	VERB
cjfa-57636	155	39	coefficients	coefficient	NOUN
cjfa-57636	155	40	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	155	41	and	and	CCONJ
cjfa-57636	155	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	155	43	are	be	AUX
cjfa-57636	155	44	firm	firm	ADJ
cjfa-57636	155	45	i	i	PRON
cjfa-57636	155	46	’s	’s	NOUN
cjfa-57636	155	47	accounting	accounting	NOUN
cjfa-57636	155	48	system	system	NOUN
cjfa-57636	155	49	or	or	CCONJ
cjfa-57636	155	50	function	function	NOUN
cjfa-57636	155	51	that	that	PRON
cjfa-57636	155	52	maps	map	VERB
cjfa-57636	155	53	firm	firm	NOUN
cjfa-57636	156	1	i	i	PRON
cjfa-57636	156	2	’s	’	VERB
cjfa-57636	156	3	economic	economic	ADJ
cjfa-57636	156	4	events	event	NOUN
cjfa-57636	156	5	into	into	ADP
cjfa-57636	156	6	its	its	PRON
cjfa-57636	156	7	financial	financial	ADJ
cjfa-57636	156	8	statements	statement	NOUN
cjfa-57636	156	9	.	.	PUNCT
cjfa-57636	157	1	for	for	ADP
cjfa-57636	157	2	firm	firm	ADJ
cjfa-57636	157	3	j	j	PROPN
cjfa-57636	157	4	from	from	ADP
cjfa-57636	157	5	the	the	DET
cjfa-57636	157	6	same	same	ADJ
cjfa-57636	157	7	three	three	NUM
cjfa-57636	157	8	-	-	PUNCT
cjfa-57636	157	9	digit	digit	NOUN
cjfa-57636	157	10	sic	sic	ADJ
cjfa-57636	157	11	industry	industry	NOUN
cjfa-57636	157	12	as	as	ADP
cjfa-57636	157	13	firm	firm	ADJ
cjfa-57636	157	14	i	i	NOUN
cjfa-57636	157	15	,	,	PUNCT
cjfa-57636	157	16	and	and	CCONJ
cjfa-57636	157	17	with	with	ADP
cjfa-57636	157	18	the	the	DET
cjfa-57636	157	19	same	same	ADJ
cjfa-57636	157	20	fiscal	fiscal	ADJ
cjfa-57636	157	21	year	year	NOUN
cjfa-57636	157	22	-	-	PUNCT
cjfa-57636	157	23	end	end	NOUN
cjfa-57636	157	24	month	month	NOUN
cjfa-57636	157	25	as	as	ADP
cjfa-57636	157	26	firm	firm	ADJ
cjfa-57636	157	27	i	i	PROPN
cjfa-57636	157	28	,	,	PUNCT
cjfa-57636	157	29	the	the	DET
cjfa-57636	157	30	accounting	accounting	NOUN
cjfa-57636	157	31	system	system	NOUN
cjfa-57636	157	32	is	be	AUX
cjfa-57636	157	33	proxied	proxie	VERB
cjfa-57636	157	34	as	as	ADP
cjfa-57636	157	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	157	36	and	and	CCONJ
cjfa-57636	157	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	157	38	^	^	PUNCT
cjfa-57636	157	39	.	.	PUNCT
cjfa-57636	158	1	to	to	PART
cjfa-57636	158	2	measure	measure	VERB
cjfa-57636	158	3	the	the	DET
cjfa-57636	158	4	closeness	closeness	NOUN
cjfa-57636	158	5	of	of	ADP
cjfa-57636	158	6	the	the	DET
cjfa-57636	158	7	functions	function	NOUN
cjfa-57636	158	8	between	between	ADP
cjfa-57636	158	9	firms	firm	NOUN
cjfa-57636	158	10	i	i	PRON
cjfa-57636	158	11	and	and	CCONJ
cjfa-57636	158	12	j	j	PROPN
cjfa-57636	158	13	,	,	PUNCT
cjfa-57636	158	14	we	we	PRON
cjfa-57636	158	15	then	then	ADV
cjfa-57636	158	16	use	use	VERB
cjfa-57636	158	17	the	the	DET
cjfa-57636	158	18	economic	economic	ADJ
cjfa-57636	158	19	event	event	NOUN
cjfa-57636	158	20	(	(	PUNCT
cjfa-57636	158	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	158	22	�	�	PROPN
cjfa-57636	158	23	)	)	PUNCT
cjfa-57636	158	24	to	to	PART
cjfa-57636	158	25	compute	compute	VERB
cjfa-57636	158	26	the	the	DET
cjfa-57636	158	27	estimated	estimate	VERB
cjfa-57636	158	28	earnings	earning	NOUN
cjfa-57636	158	29	difference	difference	NOUN
cjfa-57636	158	30	from	from	ADP
cjfa-57636	158	31	each	each	DET
cjfa-57636	158	32	firm	firm	ADJ
cjfa-57636	158	33	-	-	PUNCT
cjfa-57636	158	34	pair	pair	NOUN
cjfa-57636	158	35	’s	’s	PART
cjfa-57636	158	36	accounting	accounting	NOUN
cjfa-57636	158	37	system	system	NOUN
cjfa-57636	158	38	parameters	parameter	NOUN
cjfa-57636	158	39	(	(	PUNCT
cjfa-57636	158	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	158	41	,	,	PUNCT
cjfa-57636	158	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	158	43	^	^	PUNCT
cjfa-57636	158	44	or	or	CCONJ
cjfa-57636	158	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	158	46	,	,	PUNCT
cjfa-57636	158	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	158	48	^	^	PUNCT
cjfa-57636	158	49	)	)	PUNCT
cjfa-57636	158	50	,	,	PUNCT
cjfa-57636	158	51	respectively	respectively	ADV
cjfa-57636	158	52	.	.	PUNCT
cjfa-57636	159	1	then	then	ADV
cjfa-57636	159	2	,	,	PUNCT
cjfa-57636	159	3	we	we	PRON
cjfa-57636	159	4	apply	apply	VERB
cjfa-57636	159	5	firm	firm	NOUN
cjfa-57636	159	6	i	i	PRON
cjfa-57636	159	7	’s	’s	NOUN
cjfa-57636	159	8	and	and	CCONJ
cjfa-57636	159	9	firm	firm	PROPN
cjfa-57636	159	10	j	j	PROPN
cjfa-57636	159	11	’s	’s	PART
cjfa-57636	159	12	estimated	estimate	VERB
cjfa-57636	159	13	accounting	accounting	NOUN
cjfa-57636	159	14	functions	function	NOUN
cjfa-57636	159	15	to	to	PART
cjfa-57636	159	16	firm	firm	VERB
cjfa-57636	159	17	i	i	PRON
cjfa-57636	159	18	’s	’	VERB
cjfa-57636	159	19	economic	economic	ADJ
cjfa-57636	159	20	events	event	NOUN
cjfa-57636	159	21	,	,	PUNCT
cjfa-57636	159	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	159	23	�	�	PROPN
cjfa-57636	159	24	�	�	PROPN
cjfa-57636	159	25	:	:	PUNCT
cjfa-57636	159	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	27	�	�	PROPN
cjfa-57636	159	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	29	�	�	PROPN
cjfa-57636	159	30	�	�	PROPN
cjfa-57636	159	31	�	�	PROPN
cjfa-57636	159	32	�	�	PROPN
cjfa-57636	159	33	�	�	PROPN
cjfa-57636	159	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	159	35	�	�	PROPN
cjfa-57636	159	36	�	�	PROPN
cjfa-57636	159	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	159	38	�	�	PROPN
cjfa-57636	159	39	∗	∗	PROPN
cjfa-57636	159	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	159	41	�	�	PROPN
cjfa-57636	159	42	�	�	PROPN
cjfa-57636	159	43	(	(	PUNCT
cjfa-57636	159	44	2	2	NUM
cjfa-57636	159	45	)	)	PUNCT
cjfa-57636	159	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	47	�	�	PROPN
cjfa-57636	159	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	49	�	�	PROPN
cjfa-57636	159	50	�	�	PROPN
cjfa-57636	159	51	�	�	PROPN
cjfa-57636	159	52	�	�	PROPN
cjfa-57636	159	53	�	�	PROPN
cjfa-57636	159	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	159	55	�	�	PROPN
cjfa-57636	159	56	�	�	PROPN
cjfa-57636	159	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	159	58	�	�	PROPN
cjfa-57636	159	59	∗	∗	PROPN
cjfa-57636	159	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	159	61	�	�	PROPN
cjfa-57636	159	62	�	�	PROPN
cjfa-57636	159	63	(	(	PUNCT
cjfa-57636	159	64	3	3	NUM
cjfa-57636	159	65	)	)	PUNCT
cjfa-57636	159	66	here	here	ADV
cjfa-57636	159	67	,	,	PUNCT
cjfa-57636	159	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	69	�	�	PROPN
cjfa-57636	159	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	71	�	�	PROPN
cjfa-57636	159	72	�	�	PROPN
cjfa-57636	159	73	�	�	PROPN
cjfa-57636	159	74	�	�	PROPN
cjfa-57636	159	75	refers	refer	VERB
cjfa-57636	159	76	to	to	ADP
cjfa-57636	159	77	the	the	DET
cjfa-57636	159	78	predicted	predict	VERB
cjfa-57636	159	79	earnings	earning	NOUN
cjfa-57636	159	80	of	of	ADP
cjfa-57636	159	81	firm	firm	NOUN
cjfa-57636	159	82	i	i	PROPN
cjfa-57636	159	83	,	,	PUNCT
cjfa-57636	159	84	given	give	VERB
cjfa-57636	159	85	the	the	DET
cjfa-57636	159	86	accounting	accounting	NOUN
cjfa-57636	159	87	function	function	NOUN
cjfa-57636	159	88	of	of	ADP
cjfa-57636	159	89	i	i	PRON
cjfa-57636	159	90	and	and	CCONJ
cjfa-57636	159	91	return	return	NOUN
cjfa-57636	159	92	of	of	ADP
cjfa-57636	159	93	firm	firm	ADJ
cjfa-57636	159	94	i	i	PRON
cjfa-57636	159	95	in	in	ADP
cjfa-57636	159	96	quarter	quarter	NOUN
cjfa-57636	159	97	t.	t.	PROPN
cjfa-57636	159	98	also	also	ADV
cjfa-57636	159	99	,	,	PUNCT
cjfa-57636	159	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	101	�	�	PROPN
cjfa-57636	159	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	103	�	�	PROPN
cjfa-57636	159	104	�	�	PROPN
cjfa-57636	159	105	�	�	PROPN
cjfa-57636	159	106	�	�	PROPN
cjfa-57636	159	107	refers	refer	VERB
cjfa-57636	159	108	to	to	ADP
cjfa-57636	159	109	the	the	DET
cjfa-57636	159	110	predicted	predict	VERB
cjfa-57636	159	111	earnings	earning	NOUN
cjfa-57636	159	112	of	of	ADP
cjfa-57636	159	113	firm	firm	NOUN
cjfa-57636	159	114	i	i	PROPN
cjfa-57636	159	115	,	,	PUNCT
cjfa-57636	159	116	given	give	VERB
cjfa-57636	159	117	the	the	DET
cjfa-57636	159	118	firm	firm	NOUN
cjfa-57636	159	119	j	j	PROPN
cjfa-57636	159	120	’s	’s	PART
cjfa-57636	159	121	accounting	accounting	NOUN
cjfa-57636	159	122	function	function	NOUN
cjfa-57636	159	123	and	and	CCONJ
cjfa-57636	159	124	return	return	NOUN
cjfa-57636	159	125	of	of	ADP
cjfa-57636	159	126	firm	firm	ADJ
cjfa-57636	159	127	i	i	PRON
cjfa-57636	159	128	in	in	ADP
cjfa-57636	159	129	quarter	quarter	NOUN
cjfa-57636	159	130	t.	t.	NOUN
cjfa-57636	159	131	the	the	DET
cjfa-57636	159	132	pairwise	pairwise	NOUN
cjfa-57636	159	133	comparability	comparability	NOUN
cjfa-57636	159	134	score	score	NOUN
cjfa-57636	159	135	between	between	ADP
cjfa-57636	159	136	firm	firm	NOUN
cjfa-57636	159	137	i	i	PRON
cjfa-57636	159	138	’s	’s	NOUN
cjfa-57636	159	139	and	and	CCONJ
cjfa-57636	159	140	firm	firm	PROPN
cjfa-57636	159	141	j	j	PROPN
cjfa-57636	159	142	’s	’s	PART
cjfa-57636	159	143	accounting	accounting	NOUN
cjfa-57636	159	144	systems	system	NOUN
cjfa-57636	159	145	(	(	PUNCT
cjfa-57636	159	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	159	147	)	)	PUNCT
cjfa-57636	159	148	is	be	AUX
cjfa-57636	159	149	calculated	calculate	VERB
cjfa-57636	159	150	as	as	ADP
cjfa-57636	159	151	a	a	DET
cjfa-57636	159	152	negative	negative	ADJ
cjfa-57636	159	153	one	one	NUM
cjfa-57636	159	154	(	(	PUNCT
cjfa-57636	159	155	-1	-1	NOUN
cjfa-57636	159	156	)	)	PUNCT
cjfa-57636	159	157	times	time	NOUN
cjfa-57636	159	158	the	the	DET
cjfa-57636	159	159	average	average	NOUN
cjfa-57636	159	160	of	of	ADP
cjfa-57636	159	161	all	all	DET
cjfa-57636	159	162	pairwise	pairwise	NOUN
cjfa-57636	159	163	comparability	comparability	NOUN
cjfa-57636	159	164	scores	score	NOUN
cjfa-57636	159	165	between	between	ADP
cjfa-57636	159	166	firm	firm	ADJ
cjfa-57636	159	167	i	i	PROPN
cjfa-57636	159	168	and	and	CCONJ
cjfa-57636	159	169	firm	firm	PROPN
cjfa-57636	159	170	j	j	PROPN
cjfa-57636	159	171	,	,	PUNCT
cjfa-57636	159	172	that	that	ADV
cjfa-57636	159	173	is	is	ADV
cjfa-57636	159	174	,	,	PUNCT
cjfa-57636	159	175	the	the	DET
cjfa-57636	159	176	absolute	absolute	ADJ
cjfa-57636	159	177	differences	difference	NOUN
cjfa-57636	159	178	between	between	ADP
cjfa-57636	159	179	the	the	DET
cjfa-57636	159	180	predicted	predict	VERB
cjfa-57636	159	181	earnings	earning	NOUN
cjfa-57636	159	182	using	use	VERB
cjfa-57636	159	183	firm	firm	NOUN
cjfa-57636	159	184	i	i	PRON
cjfa-57636	159	185	’s	’s	NOUN
cjfa-57636	159	186	and	and	CCONJ
cjfa-57636	159	187	firm	firm	PROPN
cjfa-57636	159	188	j	j	PROPN
cjfa-57636	159	189	’s	’s	PART
cjfa-57636	159	190	accounting	accounting	NOUN
cjfa-57636	159	191	functions	function	NOUN
cjfa-57636	159	192	,	,	PUNCT
cjfa-57636	159	193	in	in	ADP
cjfa-57636	159	194	16	16	NUM
cjfa-57636	159	195	consecutive	consecutive	ADJ
cjfa-57636	159	196	quarters	quarter	NOUN
cjfa-57636	159	197	:	:	PUNCT
cjfa-57636	159	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	159	199	�	�	PROPN
cjfa-57636	159	200	�	�	PROPN
cjfa-57636	159	201	�	�	PROPN
cjfa-57636	159	202	�	�	PROPN
cjfa-57636	159	203	�	�	PROPN
cjfa-57636	159	204	�	�	PROPN
cjfa-57636	159	205	�	�	PROPN
cjfa-57636	159	206	�	�	PROPN
cjfa-57636	159	207	∑	∑	PROPN
cjfa-57636	159	208	�	�	PROPN
cjfa-57636	159	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	210	�	�	PROPN
cjfa-57636	159	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	212	�	�	PROPN
cjfa-57636	159	213	�	�	PROPN
cjfa-57636	159	214	�	�	PROPN
cjfa-57636	159	215	�	�	PROPN
cjfa-57636	159	216	�	�	PROPN
cjfa-57636	159	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	159	218	�	�	PROPN
cjfa-57636	159	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	159	220	�	�	PROPN
cjfa-57636	159	221	�	�	PROPN
cjfa-57636	159	222	�	�	PROPN
cjfa-57636	159	223	�	�	PROPN
cjfa-57636	159	224	�	�	PROPN
cjfa-57636	159	225	�	�	PROPN
cjfa-57636	159	226	�	�	PROPN
cjfa-57636	159	227	�	�	PROPN
cjfa-57636	159	228	�	�	PROPN
cjfa-57636	159	229	�	�	PROPN
cjfa-57636	159	230	(	(	PUNCT
cjfa-57636	159	231	4	4	NUM
cjfa-57636	159	232	)	)	PUNCT
cjfa-57636	159	233	higher	high	ADJ
cjfa-57636	159	234	values	value	NOUN
cjfa-57636	159	235	are	be	AUX
cjfa-57636	159	236	indicative	indicative	ADJ
cjfa-57636	159	237	of	of	ADP
cjfa-57636	159	238	increased	increase	VERB
cjfa-57636	159	239	accounting	accounting	NOUN
cjfa-57636	159	240	comparability	comparability	NOUN
cjfa-57636	159	241	since	since	SCONJ
cjfa-57636	159	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	159	243	in	in	ADP
cjfa-57636	159	244	the	the	DET
cjfa-57636	159	245	equation	equation	NOUN
cjfa-57636	159	246	is	be	AUX
cjfa-57636	159	247	nonpositive	nonpositive	ADJ
cjfa-57636	159	248	.	.	PUNCT
cjfa-57636	160	1	in	in	ADP
cjfa-57636	160	2	our	our	PRON
cjfa-57636	160	3	calculations	calculation	NOUN
cjfa-57636	160	4	and	and	CCONJ
cjfa-57636	160	5	tables	table	NOUN
cjfa-57636	160	6	,	,	PUNCT
cjfa-57636	160	7	we	we	PRON
cjfa-57636	160	8	multiple	multiple	VERB
cjfa-57636	160	9	this	this	DET
cjfa-57636	160	10	measure	measure	NOUN
cjfa-57636	160	11	by	by	ADP
cjfa-57636	160	12	-1	-1	PUNCT
cjfa-57636	160	13	,	,	PUNCT
cjfa-57636	160	14	for	for	ADP
cjfa-57636	160	15	ease	ease	NOUN
cjfa-57636	160	16	of	of	ADP
cjfa-57636	160	17	readability	readability	NOUN
cjfa-57636	160	18	,	,	PUNCT
cjfa-57636	160	19	to	to	PART
cjfa-57636	160	20	present	present	VERB
cjfa-57636	160	21	our	our	PRON
cjfa-57636	160	22	comp	comp	NOUN
cjfa-57636	160	23	measures	measure	NOUN
cjfa-57636	160	24	as	as	ADP
cjfa-57636	160	25	positive	positive	ADJ
cjfa-57636	160	26	numbers	number	NOUN
cjfa-57636	160	27	.	.	PUNCT
cjfa-57636	161	1	we	we	PRON
cjfa-57636	161	2	then	then	ADV
cjfa-57636	161	3	define	define	VERB
cjfa-57636	161	4	a	a	DET
cjfa-57636	161	5	dummy	dummy	ADJ
cjfa-57636	161	6	variable	variable	NOUN
cjfa-57636	161	7	for	for	ADP
cjfa-57636	161	8	cfo	cfo	ADJ
cjfa-57636	161	9	gender	gender	NOUN
cjfa-57636	161	10	,	,	PUNCT
cjfa-57636	161	11	fcfo	fcfo	NOUN
cjfa-57636	161	12	,	,	PUNCT
cjfa-57636	161	13	that	that	PRON
cjfa-57636	161	14	takes	take	VERB
cjfa-57636	161	15	the	the	DET
cjfa-57636	161	16	value	value	NOUN
cjfa-57636	161	17	1	1	NUM
cjfa-57636	161	18	if	if	SCONJ
cjfa-57636	161	19	execucomp	execucomp	NOUN
cjfa-57636	161	20	’s	’s	PART
cjfa-57636	161	21	female	female	ADJ
cjfa-57636	161	22	cfo	cfo	NOUN
cjfa-57636	161	23	value	value	NOUN
cjfa-57636	161	24	is	be	AUX
cjfa-57636	161	25	1	1	NUM
cjfa-57636	161	26	,	,	PUNCT
cjfa-57636	161	27	and	and	CCONJ
cjfa-57636	161	28	0	0	NUM
cjfa-57636	161	29	otherwise	otherwise	ADV
cjfa-57636	161	30	.	.	PUNCT
cjfa-57636	162	1	as	as	ADP
cjfa-57636	162	2	in	in	ADP
cjfa-57636	162	3	francis	francis	PROPN
cjfa-57636	162	4	et	et	PROPN
cjfa-57636	162	5	al	al	PROPN
cjfa-57636	162	6	.	.	PROPN
cjfa-57636	162	7	(	(	PUNCT
cjfa-57636	162	8	2014a	2014a	NUM
cjfa-57636	162	9	)	)	PUNCT
cjfa-57636	162	10	,	,	PUNCT
cjfa-57636	162	11	francis	francis	PROPN
cjfa-57636	162	12	et	et	PROPN
cjfa-57636	162	13	al	al	PROPN
cjfa-57636	162	14	.	.	PROPN
cjfa-57636	162	15	(	(	PUNCT
cjfa-57636	162	16	2014b	2014b	NUM
cjfa-57636	162	17	)	)	PUNCT
cjfa-57636	162	18	,	,	PUNCT
cjfa-57636	162	19	and	and	CCONJ
cjfa-57636	162	20	francis	francis	PROPN
cjfa-57636	162	21	et	et	PROPN
cjfa-57636	162	22	al	al	PROPN
cjfa-57636	162	23	.	.	PROPN
cjfa-57636	163	1	(	(	PUNCT
cjfa-57636	163	2	2015	2015	NUM
cjfa-57636	163	3	)	)	PUNCT
cjfa-57636	163	4	,	,	PUNCT
cjfa-57636	163	5	we	we	PRON
cjfa-57636	163	6	control	control	VERB
cjfa-57636	163	7	for	for	ADP
cjfa-57636	163	8	profitability	profitability	NOUN
cjfa-57636	163	9	(	(	PUNCT
cjfa-57636	163	10	roa	roa	NOUN
cjfa-57636	163	11	)	)	PUNCT
cjfa-57636	163	12	,	,	PUNCT
cjfa-57636	163	13	net	net	ADJ
cjfa-57636	163	14	cash	cash	NOUN
cjfa-57636	163	15	flows	flow	NOUN
cjfa-57636	163	16	(	(	PUNCT
cjfa-57636	163	17	cash	cash	NOUN
cjfa-57636	163	18	)	)	PUNCT
cjfa-57636	163	19	,	,	PUNCT
cjfa-57636	163	20	total	total	ADJ
cjfa-57636	163	21	accruals	accrual	NOUN
cjfa-57636	163	22	(	(	PUNCT
cjfa-57636	163	23	ta	ta	NOUN
cjfa-57636	163	24	)	)	PUNCT
cjfa-57636	163	25	,	,	PUNCT
cjfa-57636	163	26	leverage	leverage	NOUN
cjfa-57636	163	27	ratio	ratio	NOUN
cjfa-57636	163	28	(	(	PUNCT
cjfa-57636	163	29	lev	lev	NOUN
cjfa-57636	163	30	)	)	PUNCT
cjfa-57636	163	31	,	,	PUNCT
cjfa-57636	163	32	marketto	marketto	NOUN
cjfa-57636	163	33	-	-	PUNCT
cjfa-57636	163	34	book	book	NOUN
cjfa-57636	163	35	ratio	ratio	NOUN
cjfa-57636	163	36	(	(	PUNCT
cjfa-57636	163	37	mb	mb	NOUN
cjfa-57636	163	38	)	)	PUNCT
cjfa-57636	163	39	,	,	PUNCT
cjfa-57636	163	40	the	the	DET
cjfa-57636	163	41	probability	probability	NOUN
cjfa-57636	163	42	of	of	ADP
cjfa-57636	163	43	a	a	DET
cjfa-57636	163	44	loss	loss	NOUN
cjfa-57636	163	45	(	(	PUNCT
cjfa-57636	163	46	loss	loss	NOUN
cjfa-57636	163	47	)	)	PUNCT
cjfa-57636	163	48	,	,	PUNCT
cjfa-57636	163	49	and	and	CCONJ
cjfa-57636	163	50	research	research	NOUN
cjfa-57636	163	51	and	and	CCONJ
cjfa-57636	163	52	development	development	NOUN
cjfa-57636	163	53	expenses	expense	NOUN
cjfa-57636	163	54	for	for	ADP
cjfa-57636	163	55	each	each	DET
cjfa-57636	163	56	firm	firm	NOUN
cjfa-57636	163	57	(	(	PUNCT
cjfa-57636	163	58	r&d	r&d	NOUN
cjfa-57636	163	59	)	)	PUNCT
cjfa-57636	163	60	.	.	PUNCT
cjfa-57636	164	1	all	all	DET
cjfa-57636	164	2	variable	variable	ADJ
cjfa-57636	164	3	descriptions	description	NOUN
cjfa-57636	164	4	can	can	AUX
cjfa-57636	164	5	be	be	AUX
cjfa-57636	164	6	found	find	VERB
cjfa-57636	164	7	in	in	ADP
cjfa-57636	164	8	the	the	DET
cjfa-57636	164	9	appendix	appendix	NOUN
cjfa-57636	164	10	.	.	PUNCT
cjfa-57636	165	1	(	(	PUNCT
cjfa-57636	165	2	2	2	NUM
cjfa-57636	165	3	)	)	PUNCT
cjfa-57636	165	4	here	here	ADV
cjfa-57636	165	5	,	,	PUNCT
cjfa-57636	165	6	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	165	7	�	�	PROPN
cjfa-57636	165	8	�	�	PROPN
cjfa-57636	165	9	is	be	AUX
cjfa-57636	165	10	the	the	DET
cjfa-57636	165	11	raw	raw	ADJ
cjfa-57636	165	12	stock	stock	NOUN
cjfa-57636	165	13	return	return	NOUN
cjfa-57636	165	14	for	for	ADP
cjfa-57636	165	15	quarter	quarter	NOUN
cjfa-57636	165	16	t.	t.	NOUN
cjfa-57636	165	17	the	the	DET
cjfa-57636	165	18	estimated	estimate	VERB
cjfa-57636	165	19	coefficients	coefficient	NOUN
cjfa-57636	165	20	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	165	21	and	and	CCONJ
cjfa-57636	165	22	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	165	23	are	be	AUX
cjfa-57636	165	24	firm	firm	ADJ
cjfa-57636	165	25	i	i	PRON
cjfa-57636	165	26	’s	’s	NOUN
cjfa-57636	165	27	accounting	accounting	NOUN
cjfa-57636	165	28	system	system	NOUN
cjfa-57636	165	29	or	or	CCONJ
cjfa-57636	165	30	function	function	NOUN
cjfa-57636	165	31	that	that	PRON
cjfa-57636	165	32	maps	map	VERB
cjfa-57636	165	33	firm	firm	NOUN
cjfa-57636	166	1	i	i	PRON
cjfa-57636	166	2	’s	’	VERB
cjfa-57636	166	3	economic	economic	ADJ
cjfa-57636	166	4	events	event	NOUN
cjfa-57636	166	5	into	into	ADP
cjfa-57636	166	6	its	its	PRON
cjfa-57636	166	7	financial	financial	ADJ
cjfa-57636	166	8	statements	statement	NOUN
cjfa-57636	166	9	.	.	PUNCT
cjfa-57636	167	1	for	for	ADP
cjfa-57636	167	2	firm	firm	ADJ
cjfa-57636	167	3	j	j	PROPN
cjfa-57636	167	4	from	from	ADP
cjfa-57636	167	5	the	the	DET
cjfa-57636	167	6	same	same	ADJ
cjfa-57636	167	7	three	three	NUM
cjfa-57636	167	8	-	-	PUNCT
cjfa-57636	167	9	digit	digit	NOUN
cjfa-57636	167	10	sic	sic	ADJ
cjfa-57636	167	11	industry	industry	NOUN
cjfa-57636	167	12	as	as	ADP
cjfa-57636	167	13	firm	firm	ADJ
cjfa-57636	167	14	i	i	NOUN
cjfa-57636	167	15	,	,	PUNCT
cjfa-57636	167	16	and	and	CCONJ
cjfa-57636	167	17	with	with	ADP
cjfa-57636	167	18	the	the	DET
cjfa-57636	167	19	same	same	ADJ
cjfa-57636	167	20	fiscal	fiscal	ADJ
cjfa-57636	167	21	year	year	NOUN
cjfa-57636	167	22	-	-	PUNCT
cjfa-57636	167	23	end	end	NOUN
cjfa-57636	167	24	month	month	NOUN
cjfa-57636	167	25	as	as	ADP
cjfa-57636	167	26	firm	firm	ADJ
cjfa-57636	167	27	i	i	PROPN
cjfa-57636	167	28	,	,	PUNCT
cjfa-57636	167	29	the	the	DET
cjfa-57636	167	30	accounting	accounting	NOUN
cjfa-57636	167	31	system	system	NOUN
cjfa-57636	167	32	is	be	AUX
cjfa-57636	167	33	proxied	proxie	VERB
cjfa-57636	167	34	as	as	ADP
cjfa-57636	167	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	167	36	and	and	CCONJ
cjfa-57636	167	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	167	38	^	^	PUNCT
cjfa-57636	167	39	.	.	PUNCT
cjfa-57636	168	1	to	to	PART
cjfa-57636	168	2	measure	measure	VERB
cjfa-57636	168	3	the	the	DET
cjfa-57636	168	4	closeness	closeness	NOUN
cjfa-57636	168	5	of	of	ADP
cjfa-57636	168	6	the	the	DET
cjfa-57636	168	7	functions	function	NOUN
cjfa-57636	168	8	between	between	ADP
cjfa-57636	168	9	firms	firm	NOUN
cjfa-57636	168	10	i	i	PRON
cjfa-57636	168	11	and	and	CCONJ
cjfa-57636	168	12	j	j	PROPN
cjfa-57636	168	13	,	,	PUNCT
cjfa-57636	168	14	we	we	PRON
cjfa-57636	168	15	then	then	ADV
cjfa-57636	168	16	use	use	VERB
cjfa-57636	168	17	the	the	DET
cjfa-57636	168	18	economic	economic	ADJ
cjfa-57636	168	19	event	event	NOUN
cjfa-57636	168	20	(	(	PUNCT
cjfa-57636	168	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	168	22	�	�	PROPN
cjfa-57636	168	23	)	)	PUNCT
cjfa-57636	168	24	to	to	PART
cjfa-57636	168	25	compute	compute	VERB
cjfa-57636	168	26	the	the	DET
cjfa-57636	168	27	estimated	estimate	VERB
cjfa-57636	168	28	earnings	earning	NOUN
cjfa-57636	168	29	difference	difference	NOUN
cjfa-57636	168	30	from	from	ADP
cjfa-57636	168	31	each	each	DET
cjfa-57636	168	32	firm	firm	ADJ
cjfa-57636	168	33	-	-	PUNCT
cjfa-57636	168	34	pair	pair	NOUN
cjfa-57636	168	35	’s	’s	PART
cjfa-57636	168	36	accounting	accounting	NOUN
cjfa-57636	168	37	system	system	NOUN
cjfa-57636	168	38	parameters	parameter	NOUN
cjfa-57636	168	39	(	(	PUNCT
cjfa-57636	168	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	168	41	,	,	PUNCT
cjfa-57636	168	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	168	43	^	^	PUNCT
cjfa-57636	168	44	or	or	CCONJ
cjfa-57636	168	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	168	46	,	,	PUNCT
cjfa-57636	168	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	168	48	^	^	PUNCT
cjfa-57636	168	49	)	)	PUNCT
cjfa-57636	168	50	,	,	PUNCT
cjfa-57636	168	51	respectively	respectively	ADV
cjfa-57636	168	52	.	.	PUNCT
cjfa-57636	169	1	then	then	ADV
cjfa-57636	169	2	,	,	PUNCT
cjfa-57636	169	3	we	we	PRON
cjfa-57636	169	4	apply	apply	VERB
cjfa-57636	169	5	firm	firm	NOUN
cjfa-57636	169	6	i	i	PRON
cjfa-57636	169	7	’s	’s	NOUN
cjfa-57636	169	8	and	and	CCONJ
cjfa-57636	169	9	firm	firm	PROPN
cjfa-57636	169	10	j	j	PROPN
cjfa-57636	169	11	’s	’s	PART
cjfa-57636	169	12	estimated	estimate	VERB
cjfa-57636	169	13	accounting	accounting	NOUN
cjfa-57636	169	14	functions	function	NOUN
cjfa-57636	169	15	to	to	PART
cjfa-57636	169	16	firm	firm	VERB
cjfa-57636	169	17	i	i	PRON
cjfa-57636	169	18	’s	’	VERB
cjfa-57636	169	19	economic	economic	ADJ
cjfa-57636	169	20	events	event	NOUN
cjfa-57636	169	21	,	,	PUNCT
cjfa-57636	169	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	169	23	�	�	PROPN
cjfa-57636	169	24	�	�	PROPN
cjfa-57636	169	25	:	:	PUNCT
cjfa-57636	169	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	27	�	�	PROPN
cjfa-57636	169	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	29	�	�	PROPN
cjfa-57636	169	30	�	�	PROPN
cjfa-57636	169	31	�	�	PROPN
cjfa-57636	169	32	�	�	PROPN
cjfa-57636	169	33	�	�	PROPN
cjfa-57636	169	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	169	35	�	�	PROPN
cjfa-57636	169	36	�	�	PROPN
cjfa-57636	169	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	169	38	�	�	PROPN
cjfa-57636	169	39	∗	∗	PROPN
cjfa-57636	169	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	169	41	�	�	PROPN
cjfa-57636	169	42	�	�	PROPN
cjfa-57636	169	43	(	(	PUNCT
cjfa-57636	169	44	2	2	NUM
cjfa-57636	169	45	)	)	PUNCT
cjfa-57636	169	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	47	�	�	PROPN
cjfa-57636	169	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	49	�	�	PROPN
cjfa-57636	169	50	�	�	PROPN
cjfa-57636	169	51	�	�	PROPN
cjfa-57636	169	52	�	�	PROPN
cjfa-57636	169	53	�	�	PROPN
cjfa-57636	169	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	169	55	�	�	PROPN
cjfa-57636	169	56	�	�	PROPN
cjfa-57636	169	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	169	58	�	�	PROPN
cjfa-57636	169	59	∗	∗	PROPN
cjfa-57636	169	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	169	61	�	�	PROPN
cjfa-57636	169	62	�	�	PROPN
cjfa-57636	169	63	(	(	PUNCT
cjfa-57636	169	64	3	3	NUM
cjfa-57636	169	65	)	)	PUNCT
cjfa-57636	169	66	here	here	ADV
cjfa-57636	169	67	,	,	PUNCT
cjfa-57636	169	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	69	�	�	PROPN
cjfa-57636	169	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	71	�	�	PROPN
cjfa-57636	169	72	�	�	PROPN
cjfa-57636	169	73	�	�	PROPN
cjfa-57636	169	74	�	�	PROPN
cjfa-57636	169	75	refers	refer	VERB
cjfa-57636	169	76	to	to	ADP
cjfa-57636	169	77	the	the	DET
cjfa-57636	169	78	predicted	predict	VERB
cjfa-57636	169	79	earnings	earning	NOUN
cjfa-57636	169	80	of	of	ADP
cjfa-57636	169	81	firm	firm	NOUN
cjfa-57636	169	82	i	i	PROPN
cjfa-57636	169	83	,	,	PUNCT
cjfa-57636	169	84	given	give	VERB
cjfa-57636	169	85	the	the	DET
cjfa-57636	169	86	accounting	accounting	NOUN
cjfa-57636	169	87	function	function	NOUN
cjfa-57636	169	88	of	of	ADP
cjfa-57636	169	89	i	i	PRON
cjfa-57636	169	90	and	and	CCONJ
cjfa-57636	169	91	return	return	NOUN
cjfa-57636	169	92	of	of	ADP
cjfa-57636	169	93	firm	firm	ADJ
cjfa-57636	169	94	i	i	PRON
cjfa-57636	169	95	in	in	ADP
cjfa-57636	169	96	quarter	quarter	NOUN
cjfa-57636	169	97	t.	t.	PROPN
cjfa-57636	169	98	also	also	ADV
cjfa-57636	169	99	,	,	PUNCT
cjfa-57636	169	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	101	�	�	PROPN
cjfa-57636	169	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	103	�	�	PROPN
cjfa-57636	169	104	�	�	PROPN
cjfa-57636	169	105	�	�	PROPN
cjfa-57636	169	106	�	�	PROPN
cjfa-57636	169	107	refers	refer	VERB
cjfa-57636	169	108	to	to	ADP
cjfa-57636	169	109	the	the	DET
cjfa-57636	169	110	predicted	predict	VERB
cjfa-57636	169	111	earnings	earning	NOUN
cjfa-57636	169	112	of	of	ADP
cjfa-57636	169	113	firm	firm	NOUN
cjfa-57636	169	114	i	i	PROPN
cjfa-57636	169	115	,	,	PUNCT
cjfa-57636	169	116	given	give	VERB
cjfa-57636	169	117	the	the	DET
cjfa-57636	169	118	firm	firm	NOUN
cjfa-57636	169	119	j	j	PROPN
cjfa-57636	169	120	’s	’s	PART
cjfa-57636	169	121	accounting	accounting	NOUN
cjfa-57636	169	122	function	function	NOUN
cjfa-57636	169	123	and	and	CCONJ
cjfa-57636	169	124	return	return	NOUN
cjfa-57636	169	125	of	of	ADP
cjfa-57636	169	126	firm	firm	ADJ
cjfa-57636	169	127	i	i	PRON
cjfa-57636	169	128	in	in	ADP
cjfa-57636	169	129	quarter	quarter	NOUN
cjfa-57636	169	130	t.	t.	NOUN
cjfa-57636	169	131	the	the	DET
cjfa-57636	169	132	pairwise	pairwise	NOUN
cjfa-57636	169	133	comparability	comparability	NOUN
cjfa-57636	169	134	score	score	NOUN
cjfa-57636	169	135	between	between	ADP
cjfa-57636	169	136	firm	firm	NOUN
cjfa-57636	169	137	i	i	PRON
cjfa-57636	169	138	’s	’s	NOUN
cjfa-57636	169	139	and	and	CCONJ
cjfa-57636	169	140	firm	firm	PROPN
cjfa-57636	169	141	j	j	PROPN
cjfa-57636	169	142	’s	’s	PART
cjfa-57636	169	143	accounting	accounting	NOUN
cjfa-57636	169	144	systems	system	NOUN
cjfa-57636	169	145	(	(	PUNCT
cjfa-57636	169	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	169	147	)	)	PUNCT
cjfa-57636	169	148	is	be	AUX
cjfa-57636	169	149	calculated	calculate	VERB
cjfa-57636	169	150	as	as	ADP
cjfa-57636	169	151	a	a	DET
cjfa-57636	169	152	negative	negative	ADJ
cjfa-57636	169	153	one	one	NUM
cjfa-57636	169	154	(	(	PUNCT
cjfa-57636	169	155	-1	-1	NOUN
cjfa-57636	169	156	)	)	PUNCT
cjfa-57636	169	157	times	time	NOUN
cjfa-57636	169	158	the	the	DET
cjfa-57636	169	159	average	average	NOUN
cjfa-57636	169	160	of	of	ADP
cjfa-57636	169	161	all	all	DET
cjfa-57636	169	162	pairwise	pairwise	NOUN
cjfa-57636	169	163	comparability	comparability	NOUN
cjfa-57636	169	164	scores	score	NOUN
cjfa-57636	169	165	between	between	ADP
cjfa-57636	169	166	firm	firm	ADJ
cjfa-57636	169	167	i	i	PROPN
cjfa-57636	169	168	and	and	CCONJ
cjfa-57636	169	169	firm	firm	PROPN
cjfa-57636	169	170	j	j	PROPN
cjfa-57636	169	171	,	,	PUNCT
cjfa-57636	169	172	that	that	ADV
cjfa-57636	169	173	is	is	ADV
cjfa-57636	169	174	,	,	PUNCT
cjfa-57636	169	175	the	the	DET
cjfa-57636	169	176	absolute	absolute	ADJ
cjfa-57636	169	177	differences	difference	NOUN
cjfa-57636	169	178	between	between	ADP
cjfa-57636	169	179	the	the	DET
cjfa-57636	169	180	predicted	predict	VERB
cjfa-57636	169	181	earnings	earning	NOUN
cjfa-57636	169	182	using	use	VERB
cjfa-57636	169	183	firm	firm	NOUN
cjfa-57636	169	184	i	i	PRON
cjfa-57636	169	185	’s	’s	NOUN
cjfa-57636	169	186	and	and	CCONJ
cjfa-57636	169	187	firm	firm	PROPN
cjfa-57636	169	188	j	j	PROPN
cjfa-57636	169	189	’s	’s	PART
cjfa-57636	169	190	accounting	accounting	NOUN
cjfa-57636	169	191	functions	function	NOUN
cjfa-57636	169	192	,	,	PUNCT
cjfa-57636	169	193	in	in	ADP
cjfa-57636	169	194	16	16	NUM
cjfa-57636	169	195	consecutive	consecutive	ADJ
cjfa-57636	169	196	quarters	quarter	NOUN
cjfa-57636	169	197	:	:	PUNCT
cjfa-57636	169	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	169	199	�	�	PROPN
cjfa-57636	169	200	�	�	PROPN
cjfa-57636	169	201	�	�	PROPN
cjfa-57636	169	202	�	�	PROPN
cjfa-57636	169	203	�	�	PROPN
cjfa-57636	169	204	�	�	PROPN
cjfa-57636	169	205	�	�	PROPN
cjfa-57636	169	206	�	�	PROPN
cjfa-57636	169	207	∑	∑	PROPN
cjfa-57636	169	208	�	�	PROPN
cjfa-57636	169	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	210	�	�	PROPN
cjfa-57636	169	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	212	�	�	PROPN
cjfa-57636	169	213	�	�	PROPN
cjfa-57636	169	214	�	�	PROPN
cjfa-57636	169	215	�	�	PROPN
cjfa-57636	169	216	�	�	PROPN
cjfa-57636	169	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	169	218	�	�	PROPN
cjfa-57636	169	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	169	220	�	�	PROPN
cjfa-57636	169	221	�	�	PROPN
cjfa-57636	169	222	�	�	PROPN
cjfa-57636	169	223	�	�	PROPN
cjfa-57636	169	224	�	�	PROPN
cjfa-57636	169	225	�	�	PROPN
cjfa-57636	169	226	�	�	PROPN
cjfa-57636	169	227	�	�	PROPN
cjfa-57636	169	228	�	�	PROPN
cjfa-57636	169	229	�	�	PROPN
cjfa-57636	169	230	(	(	PUNCT
cjfa-57636	169	231	4	4	NUM
cjfa-57636	169	232	)	)	PUNCT
cjfa-57636	169	233	higher	high	ADJ
cjfa-57636	169	234	values	value	NOUN
cjfa-57636	169	235	are	be	AUX
cjfa-57636	169	236	indicative	indicative	ADJ
cjfa-57636	169	237	of	of	ADP
cjfa-57636	169	238	increased	increase	VERB
cjfa-57636	169	239	accounting	accounting	NOUN
cjfa-57636	169	240	comparability	comparability	NOUN
cjfa-57636	169	241	since	since	SCONJ
cjfa-57636	169	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	169	243	in	in	ADP
cjfa-57636	169	244	the	the	DET
cjfa-57636	169	245	equation	equation	NOUN
cjfa-57636	169	246	is	be	AUX
cjfa-57636	169	247	nonpositive	nonpositive	ADJ
cjfa-57636	169	248	.	.	PUNCT
cjfa-57636	170	1	in	in	ADP
cjfa-57636	170	2	our	our	PRON
cjfa-57636	170	3	calculations	calculation	NOUN
cjfa-57636	170	4	and	and	CCONJ
cjfa-57636	170	5	tables	table	NOUN
cjfa-57636	170	6	,	,	PUNCT
cjfa-57636	170	7	we	we	PRON
cjfa-57636	170	8	multiple	multiple	VERB
cjfa-57636	170	9	this	this	DET
cjfa-57636	170	10	measure	measure	NOUN
cjfa-57636	170	11	by	by	ADP
cjfa-57636	170	12	-1	-1	PUNCT
cjfa-57636	170	13	,	,	PUNCT
cjfa-57636	170	14	for	for	ADP
cjfa-57636	170	15	ease	ease	NOUN
cjfa-57636	170	16	of	of	ADP
cjfa-57636	170	17	readability	readability	NOUN
cjfa-57636	170	18	,	,	PUNCT
cjfa-57636	170	19	to	to	PART
cjfa-57636	170	20	present	present	VERB
cjfa-57636	170	21	our	our	PRON
cjfa-57636	170	22	comp	comp	NOUN
cjfa-57636	170	23	measures	measure	NOUN
cjfa-57636	170	24	as	as	ADP
cjfa-57636	170	25	positive	positive	ADJ
cjfa-57636	170	26	numbers	number	NOUN
cjfa-57636	170	27	.	.	PUNCT
cjfa-57636	171	1	we	we	PRON
cjfa-57636	171	2	then	then	ADV
cjfa-57636	171	3	define	define	VERB
cjfa-57636	171	4	a	a	DET
cjfa-57636	171	5	dummy	dummy	ADJ
cjfa-57636	171	6	variable	variable	NOUN
cjfa-57636	171	7	for	for	ADP
cjfa-57636	171	8	cfo	cfo	ADJ
cjfa-57636	171	9	gender	gender	NOUN
cjfa-57636	171	10	,	,	PUNCT
cjfa-57636	171	11	fcfo	fcfo	NOUN
cjfa-57636	171	12	,	,	PUNCT
cjfa-57636	171	13	that	that	PRON
cjfa-57636	171	14	takes	take	VERB
cjfa-57636	171	15	the	the	DET
cjfa-57636	171	16	value	value	NOUN
cjfa-57636	171	17	1	1	NUM
cjfa-57636	171	18	if	if	SCONJ
cjfa-57636	171	19	execucomp	execucomp	NOUN
cjfa-57636	171	20	’s	’s	PART
cjfa-57636	171	21	female	female	ADJ
cjfa-57636	171	22	cfo	cfo	NOUN
cjfa-57636	171	23	value	value	NOUN
cjfa-57636	171	24	is	be	AUX
cjfa-57636	171	25	1	1	NUM
cjfa-57636	171	26	,	,	PUNCT
cjfa-57636	171	27	and	and	CCONJ
cjfa-57636	171	28	0	0	NUM
cjfa-57636	171	29	otherwise	otherwise	ADV
cjfa-57636	171	30	.	.	PUNCT
cjfa-57636	172	1	as	as	ADP
cjfa-57636	172	2	in	in	ADP
cjfa-57636	172	3	francis	francis	PROPN
cjfa-57636	172	4	et	et	PROPN
cjfa-57636	172	5	al	al	PROPN
cjfa-57636	172	6	.	.	PROPN
cjfa-57636	172	7	(	(	PUNCT
cjfa-57636	172	8	2014a	2014a	NUM
cjfa-57636	172	9	)	)	PUNCT
cjfa-57636	172	10	,	,	PUNCT
cjfa-57636	172	11	francis	francis	PROPN
cjfa-57636	172	12	et	et	PROPN
cjfa-57636	172	13	al	al	PROPN
cjfa-57636	172	14	.	.	PROPN
cjfa-57636	172	15	(	(	PUNCT
cjfa-57636	172	16	2014b	2014b	NUM
cjfa-57636	172	17	)	)	PUNCT
cjfa-57636	172	18	,	,	PUNCT
cjfa-57636	172	19	and	and	CCONJ
cjfa-57636	172	20	francis	francis	PROPN
cjfa-57636	172	21	et	et	PROPN
cjfa-57636	172	22	al	al	PROPN
cjfa-57636	172	23	.	.	PROPN
cjfa-57636	173	1	(	(	PUNCT
cjfa-57636	173	2	2015	2015	NUM
cjfa-57636	173	3	)	)	PUNCT
cjfa-57636	173	4	,	,	PUNCT
cjfa-57636	173	5	we	we	PRON
cjfa-57636	173	6	control	control	VERB
cjfa-57636	173	7	for	for	ADP
cjfa-57636	173	8	profitability	profitability	NOUN
cjfa-57636	173	9	(	(	PUNCT
cjfa-57636	173	10	roa	roa	NOUN
cjfa-57636	173	11	)	)	PUNCT
cjfa-57636	173	12	,	,	PUNCT
cjfa-57636	173	13	net	net	ADJ
cjfa-57636	173	14	cash	cash	NOUN
cjfa-57636	173	15	flows	flow	NOUN
cjfa-57636	173	16	(	(	PUNCT
cjfa-57636	173	17	cash	cash	NOUN
cjfa-57636	173	18	)	)	PUNCT
cjfa-57636	173	19	,	,	PUNCT
cjfa-57636	173	20	total	total	ADJ
cjfa-57636	173	21	accruals	accrual	NOUN
cjfa-57636	173	22	(	(	PUNCT
cjfa-57636	173	23	ta	ta	NOUN
cjfa-57636	173	24	)	)	PUNCT
cjfa-57636	173	25	,	,	PUNCT
cjfa-57636	173	26	leverage	leverage	NOUN
cjfa-57636	173	27	ratio	ratio	NOUN
cjfa-57636	173	28	(	(	PUNCT
cjfa-57636	173	29	lev	lev	NOUN
cjfa-57636	173	30	)	)	PUNCT
cjfa-57636	173	31	,	,	PUNCT
cjfa-57636	173	32	marketto	marketto	NOUN
cjfa-57636	173	33	-	-	PUNCT
cjfa-57636	173	34	book	book	NOUN
cjfa-57636	173	35	ratio	ratio	NOUN
cjfa-57636	173	36	(	(	PUNCT
cjfa-57636	173	37	mb	mb	NOUN
cjfa-57636	173	38	)	)	PUNCT
cjfa-57636	173	39	,	,	PUNCT
cjfa-57636	173	40	the	the	DET
cjfa-57636	173	41	probability	probability	NOUN
cjfa-57636	173	42	of	of	ADP
cjfa-57636	173	43	a	a	DET
cjfa-57636	173	44	loss	loss	NOUN
cjfa-57636	173	45	(	(	PUNCT
cjfa-57636	173	46	loss	loss	NOUN
cjfa-57636	173	47	)	)	PUNCT
cjfa-57636	173	48	,	,	PUNCT
cjfa-57636	173	49	and	and	CCONJ
cjfa-57636	173	50	research	research	NOUN
cjfa-57636	173	51	and	and	CCONJ
cjfa-57636	173	52	development	development	NOUN
cjfa-57636	173	53	expenses	expense	NOUN
cjfa-57636	173	54	for	for	ADP
cjfa-57636	173	55	each	each	DET
cjfa-57636	173	56	firm	firm	NOUN
cjfa-57636	173	57	(	(	PUNCT
cjfa-57636	173	58	r&d	r&d	NOUN
cjfa-57636	173	59	)	)	PUNCT
cjfa-57636	173	60	.	.	PUNCT
cjfa-57636	174	1	all	all	DET
cjfa-57636	174	2	variable	variable	ADJ
cjfa-57636	174	3	descriptions	description	NOUN
cjfa-57636	174	4	can	can	AUX
cjfa-57636	174	5	be	be	AUX
cjfa-57636	174	6	found	find	VERB
cjfa-57636	174	7	in	in	ADP
cjfa-57636	174	8	the	the	DET
cjfa-57636	174	9	appendix	appendix	NOUN
cjfa-57636	174	10	.	.	PUNCT
cjfa-57636	175	1	(	(	PUNCT
cjfa-57636	175	2	3	3	X
cjfa-57636	175	3	)	)	PUNCT
cjfa-57636	175	4	here	here	ADV
cjfa-57636	175	5	,	,	PUNCT
cjfa-57636	175	6	e(earnings)iit	e(earnings)iit	PROPN
cjfa-57636	175	7	refers	refer	VERB
cjfa-57636	175	8	to	to	ADP
cjfa-57636	175	9	the	the	DET
cjfa-57636	175	10	predicted	predict	VERB
cjfa-57636	175	11	earnings	earning	NOUN
cjfa-57636	175	12	of	of	ADP
cjfa-57636	175	13	firm	firm	NOUN
cjfa-57636	175	14	i	i	PROPN
cjfa-57636	175	15	,	,	PUNCT
cjfa-57636	175	16	given	give	VERB
cjfa-57636	175	17	the	the	DET
cjfa-57636	175	18	accounting	accounting	NOUN
cjfa-57636	175	19	function	function	NOUN
cjfa-57636	175	20	of	of	ADP
cjfa-57636	175	21	i	i	PRON
cjfa-57636	175	22	and	and	CCONJ
cjfa-57636	175	23	return	return	NOUN
cjfa-57636	175	24	of	of	ADP
cjfa-57636	175	25	firm	firm	ADJ
cjfa-57636	175	26	i	i	PRON
cjfa-57636	175	27	in	in	ADP
cjfa-57636	175	28	quarter	quarter	NOUN
cjfa-57636	175	29	t.	t.	PROPN
cjfa-57636	175	30	also	also	ADV
cjfa-57636	175	31	,	,	PUNCT
cjfa-57636	175	32	e(earnings)ijt	e(earnings)ijt	VERB
cjfa-57636	175	33	refers	refer	VERB
cjfa-57636	175	34	to	to	ADP
cjfa-57636	175	35	the	the	DET
cjfa-57636	175	36	predicted	predict	VERB
cjfa-57636	175	37	earnings	earning	NOUN
cjfa-57636	175	38	of	of	ADP
cjfa-57636	175	39	firm	firm	NOUN
cjfa-57636	175	40	i	i	PROPN
cjfa-57636	175	41	,	,	PUNCT
cjfa-57636	175	42	given	give	VERB
cjfa-57636	175	43	the	the	DET
cjfa-57636	175	44	firm	firm	NOUN
cjfa-57636	175	45	j	j	PROPN
cjfa-57636	175	46	’s	’s	PART
cjfa-57636	175	47	accounting	accounting	NOUN
cjfa-57636	175	48	function	function	NOUN
cjfa-57636	175	49	and	and	CCONJ
cjfa-57636	175	50	return	return	NOUN
cjfa-57636	175	51	of	of	ADP
cjfa-57636	175	52	firm	firm	ADJ
cjfa-57636	175	53	i	i	PRON
cjfa-57636	175	54	in	in	ADP
cjfa-57636	175	55	quarter	quarter	NOUN
cjfa-57636	175	56	t.	t.	NOUN
cjfa-57636	175	57	the	the	DET
cjfa-57636	175	58	pairwise	pairwise	NOUN
cjfa-57636	175	59	comparability	comparability	NOUN
cjfa-57636	175	60	score	score	NOUN
cjfa-57636	175	61	between	between	ADP
cjfa-57636	175	62	firm	firm	NOUN
cjfa-57636	176	1	i	i	PRON
cjfa-57636	176	2	’s	’s	NOUN
cjfa-57636	176	3	and	and	CCONJ
cjfa-57636	176	4	firm	firm	PROPN
cjfa-57636	176	5	j	j	PROPN
cjfa-57636	176	6	’s	’s	PART
cjfa-57636	176	7	accounting	accounting	NOUN
cjfa-57636	176	8	systems	system	NOUN
cjfa-57636	176	9	(	(	PUNCT
cjfa-57636	176	10	compijt	compijt	NOUN
cjfa-57636	176	11	)	)	PUNCT
cjfa-57636	176	12	is	be	AUX
cjfa-57636	176	13	calculated	calculate	VERB
cjfa-57636	176	14	as	as	ADP
cjfa-57636	176	15	a	a	DET
cjfa-57636	176	16	negative	negative	ADJ
cjfa-57636	176	17	one	one	NUM
cjfa-57636	176	18	(	(	PUNCT
cjfa-57636	176	19	-1	-1	NOUN
cjfa-57636	176	20	)	)	PUNCT
cjfa-57636	176	21	times	time	NOUN
cjfa-57636	176	22	the	the	DET
cjfa-57636	176	23	average	average	NOUN
cjfa-57636	176	24	of	of	ADP
cjfa-57636	176	25	all	all	DET
cjfa-57636	176	26	pairwise	pairwise	NOUN
cjfa-57636	176	27	comparability	comparability	NOUN
cjfa-57636	176	28	scores	score	NOUN
cjfa-57636	176	29	between	between	ADP
cjfa-57636	176	30	firm	firm	ADJ
cjfa-57636	176	31	i	i	PROPN
cjfa-57636	176	32	and	and	CCONJ
cjfa-57636	176	33	firm	firm	PROPN
cjfa-57636	176	34	j	j	PROPN
cjfa-57636	176	35	,	,	PUNCT
cjfa-57636	176	36	that	that	ADV
cjfa-57636	176	37	is	is	ADV
cjfa-57636	176	38	,	,	PUNCT
cjfa-57636	176	39	the	the	DET
cjfa-57636	176	40	absolute	absolute	ADJ
cjfa-57636	176	41	differences	difference	NOUN
cjfa-57636	176	42	between	between	ADP
cjfa-57636	176	43	the	the	DET
cjfa-57636	176	44	predicted	predict	VERB
cjfa-57636	176	45	earnings	earning	NOUN
cjfa-57636	176	46	using	use	VERB
cjfa-57636	176	47	firm	firm	NOUN
cjfa-57636	176	48	i	i	PRON
cjfa-57636	176	49	’s	’s	NOUN
cjfa-57636	176	50	and	and	CCONJ
cjfa-57636	176	51	firm	firm	PROPN
cjfa-57636	176	52	j	j	PROPN
cjfa-57636	176	53	’s	’s	PART
cjfa-57636	176	54	accounting	accounting	NOUN
cjfa-57636	176	55	functions	function	NOUN
cjfa-57636	176	56	,	,	PUNCT
cjfa-57636	176	57	in	in	ADP
cjfa-57636	176	58	16	16	NUM
cjfa-57636	176	59	consecutive	consecutive	ADJ
cjfa-57636	176	60	quarters	quarter	NOUN
cjfa-57636	176	61	:	:	PUNCT
cjfa-57636	176	62	here	here	ADV
cjfa-57636	176	63	,	,	PUNCT
cjfa-57636	176	64	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	176	65	�	�	PROPN
cjfa-57636	176	66	�	�	PROPN
cjfa-57636	176	67	is	be	AUX
cjfa-57636	176	68	the	the	DET
cjfa-57636	176	69	raw	raw	ADJ
cjfa-57636	176	70	stock	stock	NOUN
cjfa-57636	176	71	return	return	NOUN
cjfa-57636	176	72	for	for	ADP
cjfa-57636	176	73	quarter	quarter	NOUN
cjfa-57636	176	74	t.	t.	NOUN
cjfa-57636	176	75	the	the	DET
cjfa-57636	176	76	estimated	estimate	VERB
cjfa-57636	176	77	coefficients	coefficient	NOUN
cjfa-57636	176	78	𝛼𝛼𝑖𝑖	𝛼𝛼𝑖𝑖	ADJ
cjfa-57636	176	79	and	and	CCONJ
cjfa-57636	176	80	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	PROPN
cjfa-57636	176	81	are	be	AUX
cjfa-57636	176	82	firm	firm	ADJ
cjfa-57636	176	83	i	i	PRON
cjfa-57636	176	84	’s	’s	NOUN
cjfa-57636	176	85	accounting	accounting	NOUN
cjfa-57636	176	86	system	system	NOUN
cjfa-57636	176	87	or	or	CCONJ
cjfa-57636	176	88	function	function	NOUN
cjfa-57636	176	89	that	that	PRON
cjfa-57636	176	90	maps	map	VERB
cjfa-57636	176	91	firm	firm	NOUN
cjfa-57636	177	1	i	i	PRON
cjfa-57636	177	2	’s	’	VERB
cjfa-57636	177	3	economic	economic	ADJ
cjfa-57636	177	4	events	event	NOUN
cjfa-57636	177	5	into	into	ADP
cjfa-57636	177	6	its	its	PRON
cjfa-57636	177	7	financial	financial	ADJ
cjfa-57636	177	8	statements	statement	NOUN
cjfa-57636	177	9	.	.	PUNCT
cjfa-57636	178	1	for	for	ADP
cjfa-57636	178	2	firm	firm	ADJ
cjfa-57636	178	3	j	j	PROPN
cjfa-57636	178	4	from	from	ADP
cjfa-57636	178	5	the	the	DET
cjfa-57636	178	6	same	same	ADJ
cjfa-57636	178	7	three	three	NUM
cjfa-57636	178	8	-	-	PUNCT
cjfa-57636	178	9	digit	digit	NOUN
cjfa-57636	178	10	sic	sic	ADJ
cjfa-57636	178	11	industry	industry	NOUN
cjfa-57636	178	12	as	as	ADP
cjfa-57636	178	13	firm	firm	ADJ
cjfa-57636	178	14	i	i	NOUN
cjfa-57636	178	15	,	,	PUNCT
cjfa-57636	178	16	and	and	CCONJ
cjfa-57636	178	17	with	with	ADP
cjfa-57636	178	18	the	the	DET
cjfa-57636	178	19	same	same	ADJ
cjfa-57636	178	20	fiscal	fiscal	ADJ
cjfa-57636	178	21	year	year	NOUN
cjfa-57636	178	22	-	-	PUNCT
cjfa-57636	178	23	end	end	NOUN
cjfa-57636	178	24	month	month	NOUN
cjfa-57636	178	25	as	as	ADP
cjfa-57636	178	26	firm	firm	ADJ
cjfa-57636	178	27	i	i	PROPN
cjfa-57636	178	28	,	,	PUNCT
cjfa-57636	178	29	the	the	DET
cjfa-57636	178	30	accounting	accounting	NOUN
cjfa-57636	178	31	system	system	NOUN
cjfa-57636	178	32	is	be	AUX
cjfa-57636	178	33	proxied	proxie	VERB
cjfa-57636	178	34	as	as	ADP
cjfa-57636	178	35	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	178	36	and	and	CCONJ
cjfa-57636	178	37	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	ADJ
cjfa-57636	178	38	^	^	PUNCT
cjfa-57636	178	39	.	.	PUNCT
cjfa-57636	179	1	to	to	PART
cjfa-57636	179	2	measure	measure	VERB
cjfa-57636	179	3	the	the	DET
cjfa-57636	179	4	closeness	closeness	NOUN
cjfa-57636	179	5	of	of	ADP
cjfa-57636	179	6	the	the	DET
cjfa-57636	179	7	functions	function	NOUN
cjfa-57636	179	8	between	between	ADP
cjfa-57636	179	9	firms	firm	NOUN
cjfa-57636	179	10	i	i	PRON
cjfa-57636	179	11	and	and	CCONJ
cjfa-57636	179	12	j	j	PROPN
cjfa-57636	179	13	,	,	PUNCT
cjfa-57636	179	14	we	we	PRON
cjfa-57636	179	15	then	then	ADV
cjfa-57636	179	16	use	use	VERB
cjfa-57636	179	17	the	the	DET
cjfa-57636	179	18	economic	economic	ADJ
cjfa-57636	179	19	event	event	NOUN
cjfa-57636	179	20	(	(	PUNCT
cjfa-57636	179	21	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	179	22	�	�	PROPN
cjfa-57636	179	23	)	)	PUNCT
cjfa-57636	179	24	to	to	PART
cjfa-57636	179	25	compute	compute	VERB
cjfa-57636	179	26	the	the	DET
cjfa-57636	179	27	estimated	estimate	VERB
cjfa-57636	179	28	earnings	earning	NOUN
cjfa-57636	179	29	difference	difference	NOUN
cjfa-57636	179	30	from	from	ADP
cjfa-57636	179	31	each	each	DET
cjfa-57636	179	32	firm	firm	ADJ
cjfa-57636	179	33	-	-	PUNCT
cjfa-57636	179	34	pair	pair	NOUN
cjfa-57636	179	35	’s	’s	PART
cjfa-57636	179	36	accounting	accounting	NOUN
cjfa-57636	179	37	system	system	NOUN
cjfa-57636	179	38	parameters	parameter	NOUN
cjfa-57636	179	39	(	(	PUNCT
cjfa-57636	179	40	𝛼𝛼𝑖𝑖^	𝛼𝛼𝑖𝑖^	NOUN
cjfa-57636	179	41	,	,	PUNCT
cjfa-57636	179	42	𝛽𝛽𝑖𝑖	𝛽𝛽𝑖𝑖	ADJ
cjfa-57636	179	43	^	^	PUNCT
cjfa-57636	179	44	or	or	CCONJ
cjfa-57636	179	45	𝛼𝛼𝑗𝑗^	𝛼𝛼𝑗𝑗^	PROPN
cjfa-57636	179	46	,	,	PUNCT
cjfa-57636	179	47	𝛽𝛽𝑗𝑗	𝛽𝛽𝑗𝑗	NOUN
cjfa-57636	179	48	^	^	PUNCT
cjfa-57636	179	49	)	)	PUNCT
cjfa-57636	179	50	,	,	PUNCT
cjfa-57636	179	51	respectively	respectively	ADV
cjfa-57636	179	52	.	.	PUNCT
cjfa-57636	180	1	then	then	ADV
cjfa-57636	180	2	,	,	PUNCT
cjfa-57636	180	3	we	we	PRON
cjfa-57636	180	4	apply	apply	VERB
cjfa-57636	180	5	firm	firm	NOUN
cjfa-57636	180	6	i	i	PRON
cjfa-57636	180	7	’s	’s	NOUN
cjfa-57636	180	8	and	and	CCONJ
cjfa-57636	180	9	firm	firm	PROPN
cjfa-57636	180	10	j	j	PROPN
cjfa-57636	180	11	’s	’s	PART
cjfa-57636	180	12	estimated	estimate	VERB
cjfa-57636	180	13	accounting	accounting	NOUN
cjfa-57636	180	14	functions	function	NOUN
cjfa-57636	180	15	to	to	PART
cjfa-57636	180	16	firm	firm	VERB
cjfa-57636	180	17	i	i	PRON
cjfa-57636	180	18	’s	’	VERB
cjfa-57636	180	19	economic	economic	ADJ
cjfa-57636	180	20	events	event	NOUN
cjfa-57636	180	21	,	,	PUNCT
cjfa-57636	180	22	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	180	23	�	�	PROPN
cjfa-57636	180	24	�	�	PROPN
cjfa-57636	180	25	:	:	PUNCT
cjfa-57636	180	26	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	27	�	�	PROPN
cjfa-57636	180	28	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	29	�	�	PROPN
cjfa-57636	180	30	�	�	PROPN
cjfa-57636	180	31	�	�	PROPN
cjfa-57636	180	32	�	�	PROPN
cjfa-57636	180	33	�	�	PROPN
cjfa-57636	180	34	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	180	35	�	�	PROPN
cjfa-57636	180	36	�	�	PROPN
cjfa-57636	180	37	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	180	38	�	�	PROPN
cjfa-57636	180	39	∗	∗	PROPN
cjfa-57636	180	40	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	180	41	�	�	PROPN
cjfa-57636	180	42	�	�	PROPN
cjfa-57636	180	43	(	(	PUNCT
cjfa-57636	180	44	2	2	NUM
cjfa-57636	180	45	)	)	PUNCT
cjfa-57636	180	46	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	47	�	�	PROPN
cjfa-57636	180	48	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	49	�	�	PROPN
cjfa-57636	180	50	�	�	PROPN
cjfa-57636	180	51	�	�	PROPN
cjfa-57636	180	52	�	�	PROPN
cjfa-57636	180	53	�	�	PROPN
cjfa-57636	180	54	𝛼𝛼^	𝛼𝛼^	PROPN
cjfa-57636	180	55	�	�	PROPN
cjfa-57636	180	56	�	�	PROPN
cjfa-57636	180	57	𝛽𝛽^	𝛽𝛽^	PROPN
cjfa-57636	180	58	�	�	PROPN
cjfa-57636	180	59	∗	∗	PROPN
cjfa-57636	180	60	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	180	61	�	�	PROPN
cjfa-57636	180	62	�	�	PROPN
cjfa-57636	180	63	(	(	PUNCT
cjfa-57636	180	64	3	3	NUM
cjfa-57636	180	65	)	)	PUNCT
cjfa-57636	180	66	here	here	ADV
cjfa-57636	180	67	,	,	PUNCT
cjfa-57636	180	68	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	69	�	�	PROPN
cjfa-57636	180	70	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	71	�	�	PROPN
cjfa-57636	180	72	�	�	PROPN
cjfa-57636	180	73	�	�	PROPN
cjfa-57636	180	74	�	�	PROPN
cjfa-57636	180	75	refers	refer	VERB
cjfa-57636	180	76	to	to	ADP
cjfa-57636	180	77	the	the	DET
cjfa-57636	180	78	predicted	predict	VERB
cjfa-57636	180	79	earnings	earning	NOUN
cjfa-57636	180	80	of	of	ADP
cjfa-57636	180	81	firm	firm	NOUN
cjfa-57636	180	82	i	i	PROPN
cjfa-57636	180	83	,	,	PUNCT
cjfa-57636	180	84	given	give	VERB
cjfa-57636	180	85	the	the	DET
cjfa-57636	180	86	accounting	accounting	NOUN
cjfa-57636	180	87	function	function	NOUN
cjfa-57636	180	88	of	of	ADP
cjfa-57636	180	89	i	i	PRON
cjfa-57636	180	90	and	and	CCONJ
cjfa-57636	180	91	return	return	NOUN
cjfa-57636	180	92	of	of	ADP
cjfa-57636	180	93	firm	firm	ADJ
cjfa-57636	180	94	i	i	PRON
cjfa-57636	180	95	in	in	ADP
cjfa-57636	180	96	quarter	quarter	NOUN
cjfa-57636	180	97	t.	t.	PROPN
cjfa-57636	180	98	also	also	ADV
cjfa-57636	180	99	,	,	PUNCT
cjfa-57636	180	100	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	101	�	�	PROPN
cjfa-57636	180	102	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	103	�	�	PROPN
cjfa-57636	180	104	�	�	PROPN
cjfa-57636	180	105	�	�	PROPN
cjfa-57636	180	106	�	�	PROPN
cjfa-57636	180	107	refers	refer	VERB
cjfa-57636	180	108	to	to	ADP
cjfa-57636	180	109	the	the	DET
cjfa-57636	180	110	predicted	predict	VERB
cjfa-57636	180	111	earnings	earning	NOUN
cjfa-57636	180	112	of	of	ADP
cjfa-57636	180	113	firm	firm	NOUN
cjfa-57636	180	114	i	i	PROPN
cjfa-57636	180	115	,	,	PUNCT
cjfa-57636	180	116	given	give	VERB
cjfa-57636	180	117	the	the	DET
cjfa-57636	180	118	firm	firm	NOUN
cjfa-57636	180	119	j	j	PROPN
cjfa-57636	180	120	’s	’s	PART
cjfa-57636	180	121	accounting	accounting	NOUN
cjfa-57636	180	122	function	function	NOUN
cjfa-57636	180	123	and	and	CCONJ
cjfa-57636	180	124	return	return	NOUN
cjfa-57636	180	125	of	of	ADP
cjfa-57636	180	126	firm	firm	ADJ
cjfa-57636	180	127	i	i	PRON
cjfa-57636	180	128	in	in	ADP
cjfa-57636	180	129	quarter	quarter	NOUN
cjfa-57636	180	130	t.	t.	NOUN
cjfa-57636	180	131	the	the	DET
cjfa-57636	180	132	pairwise	pairwise	NOUN
cjfa-57636	180	133	comparability	comparability	NOUN
cjfa-57636	180	134	score	score	NOUN
cjfa-57636	180	135	between	between	ADP
cjfa-57636	180	136	firm	firm	NOUN
cjfa-57636	180	137	i	i	PRON
cjfa-57636	180	138	’s	’s	NOUN
cjfa-57636	180	139	and	and	CCONJ
cjfa-57636	180	140	firm	firm	PROPN
cjfa-57636	180	141	j	j	PROPN
cjfa-57636	180	142	’s	’s	PART
cjfa-57636	180	143	accounting	accounting	NOUN
cjfa-57636	180	144	systems	system	NOUN
cjfa-57636	180	145	(	(	PUNCT
cjfa-57636	180	146	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	180	147	)	)	PUNCT
cjfa-57636	180	148	is	be	AUX
cjfa-57636	180	149	calculated	calculate	VERB
cjfa-57636	180	150	as	as	ADP
cjfa-57636	180	151	a	a	DET
cjfa-57636	180	152	negative	negative	ADJ
cjfa-57636	180	153	one	one	NUM
cjfa-57636	180	154	(	(	PUNCT
cjfa-57636	180	155	-1	-1	NOUN
cjfa-57636	180	156	)	)	PUNCT
cjfa-57636	180	157	times	time	NOUN
cjfa-57636	180	158	the	the	DET
cjfa-57636	180	159	average	average	NOUN
cjfa-57636	180	160	of	of	ADP
cjfa-57636	180	161	all	all	DET
cjfa-57636	180	162	pairwise	pairwise	NOUN
cjfa-57636	180	163	comparability	comparability	NOUN
cjfa-57636	180	164	scores	score	NOUN
cjfa-57636	180	165	between	between	ADP
cjfa-57636	180	166	firm	firm	ADJ
cjfa-57636	180	167	i	i	PROPN
cjfa-57636	180	168	and	and	CCONJ
cjfa-57636	180	169	firm	firm	PROPN
cjfa-57636	180	170	j	j	PROPN
cjfa-57636	180	171	,	,	PUNCT
cjfa-57636	180	172	that	that	ADV
cjfa-57636	180	173	is	is	ADV
cjfa-57636	180	174	,	,	PUNCT
cjfa-57636	180	175	the	the	DET
cjfa-57636	180	176	absolute	absolute	ADJ
cjfa-57636	180	177	differences	difference	NOUN
cjfa-57636	180	178	between	between	ADP
cjfa-57636	180	179	the	the	DET
cjfa-57636	180	180	predicted	predict	VERB
cjfa-57636	180	181	earnings	earning	NOUN
cjfa-57636	180	182	using	use	VERB
cjfa-57636	180	183	firm	firm	NOUN
cjfa-57636	180	184	i	i	PRON
cjfa-57636	180	185	’s	’s	NOUN
cjfa-57636	180	186	and	and	CCONJ
cjfa-57636	180	187	firm	firm	PROPN
cjfa-57636	180	188	j	j	PROPN
cjfa-57636	180	189	’s	’s	PART
cjfa-57636	180	190	accounting	accounting	NOUN
cjfa-57636	180	191	functions	function	NOUN
cjfa-57636	180	192	,	,	PUNCT
cjfa-57636	180	193	in	in	ADP
cjfa-57636	180	194	16	16	NUM
cjfa-57636	180	195	consecutive	consecutive	ADJ
cjfa-57636	180	196	quarters	quarter	NOUN
cjfa-57636	180	197	:	:	PUNCT
cjfa-57636	180	198	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	180	199	�	�	PROPN
cjfa-57636	180	200	�	�	PROPN
cjfa-57636	180	201	�	�	PROPN
cjfa-57636	180	202	�	�	PROPN
cjfa-57636	180	203	�	�	PROPN
cjfa-57636	180	204	�	�	PROPN
cjfa-57636	180	205	�	�	PROPN
cjfa-57636	180	206	�	�	PROPN
cjfa-57636	180	207	∑	∑	PROPN
cjfa-57636	180	208	�	�	PROPN
cjfa-57636	180	209	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	210	�	�	PROPN
cjfa-57636	180	211	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	212	�	�	PROPN
cjfa-57636	180	213	�	�	PROPN
cjfa-57636	180	214	�	�	PROPN
cjfa-57636	180	215	�	�	PROPN
cjfa-57636	180	216	�	�	PROPN
cjfa-57636	180	217	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	180	218	�	�	PROPN
cjfa-57636	180	219	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝑅𝑅𝑅𝑅𝑖𝑖𝑅𝑅𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	180	220	�	�	PROPN
cjfa-57636	180	221	�	�	PROPN
cjfa-57636	180	222	�	�	PROPN
cjfa-57636	180	223	�	�	PROPN
cjfa-57636	180	224	�	�	PROPN
cjfa-57636	180	225	�	�	PROPN
cjfa-57636	180	226	�	�	PROPN
cjfa-57636	180	227	�	�	PROPN
cjfa-57636	180	228	�	�	PROPN
cjfa-57636	180	229	�	�	PROPN
cjfa-57636	180	230	(	(	PUNCT
cjfa-57636	180	231	4	4	NUM
cjfa-57636	180	232	)	)	PUNCT
cjfa-57636	180	233	higher	high	ADJ
cjfa-57636	180	234	values	value	NOUN
cjfa-57636	180	235	are	be	AUX
cjfa-57636	180	236	indicative	indicative	ADJ
cjfa-57636	180	237	of	of	ADP
cjfa-57636	180	238	increased	increase	VERB
cjfa-57636	180	239	accounting	accounting	NOUN
cjfa-57636	180	240	comparability	comparability	NOUN
cjfa-57636	180	241	since	since	SCONJ
cjfa-57636	180	242	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝑖𝑖𝑗𝑗𝑅𝑅	PROPN
cjfa-57636	180	243	in	in	ADP
cjfa-57636	180	244	the	the	DET
cjfa-57636	180	245	equation	equation	NOUN
cjfa-57636	180	246	is	be	AUX
cjfa-57636	180	247	nonpositive	nonpositive	ADJ
cjfa-57636	180	248	.	.	PUNCT
cjfa-57636	181	1	in	in	ADP
cjfa-57636	181	2	our	our	PRON
cjfa-57636	181	3	calculations	calculation	NOUN
cjfa-57636	181	4	and	and	CCONJ
cjfa-57636	181	5	tables	table	NOUN
cjfa-57636	181	6	,	,	PUNCT
cjfa-57636	181	7	we	we	PRON
cjfa-57636	181	8	multiple	multiple	VERB
cjfa-57636	181	9	this	this	DET
cjfa-57636	181	10	measure	measure	NOUN
cjfa-57636	181	11	by	by	ADP
cjfa-57636	181	12	-1	-1	PUNCT
cjfa-57636	181	13	,	,	PUNCT
cjfa-57636	181	14	for	for	ADP
cjfa-57636	181	15	ease	ease	NOUN
cjfa-57636	181	16	of	of	ADP
cjfa-57636	181	17	readability	readability	NOUN
cjfa-57636	181	18	,	,	PUNCT
cjfa-57636	181	19	to	to	PART
cjfa-57636	181	20	present	present	VERB
cjfa-57636	181	21	our	our	PRON
cjfa-57636	181	22	comp	comp	NOUN
cjfa-57636	181	23	measures	measure	NOUN
cjfa-57636	181	24	as	as	ADP
cjfa-57636	181	25	positive	positive	ADJ
cjfa-57636	181	26	numbers	number	NOUN
cjfa-57636	181	27	.	.	PUNCT
cjfa-57636	182	1	we	we	PRON
cjfa-57636	182	2	then	then	ADV
cjfa-57636	182	3	define	define	VERB
cjfa-57636	182	4	a	a	DET
cjfa-57636	182	5	dummy	dummy	ADJ
cjfa-57636	182	6	variable	variable	NOUN
cjfa-57636	182	7	for	for	ADP
cjfa-57636	182	8	cfo	cfo	ADJ
cjfa-57636	182	9	gender	gender	NOUN
cjfa-57636	182	10	,	,	PUNCT
cjfa-57636	182	11	fcfo	fcfo	NOUN
cjfa-57636	182	12	,	,	PUNCT
cjfa-57636	182	13	that	that	PRON
cjfa-57636	182	14	takes	take	VERB
cjfa-57636	182	15	the	the	DET
cjfa-57636	182	16	value	value	NOUN
cjfa-57636	182	17	1	1	NUM
cjfa-57636	182	18	if	if	SCONJ
cjfa-57636	182	19	execucomp	execucomp	NOUN
cjfa-57636	182	20	’s	’s	PART
cjfa-57636	182	21	female	female	ADJ
cjfa-57636	182	22	cfo	cfo	NOUN
cjfa-57636	182	23	value	value	NOUN
cjfa-57636	182	24	is	be	AUX
cjfa-57636	182	25	1	1	NUM
cjfa-57636	182	26	,	,	PUNCT
cjfa-57636	182	27	and	and	CCONJ
cjfa-57636	182	28	0	0	NUM
cjfa-57636	182	29	otherwise	otherwise	ADV
cjfa-57636	182	30	.	.	PUNCT
cjfa-57636	183	1	as	as	ADP
cjfa-57636	183	2	in	in	ADP
cjfa-57636	183	3	francis	francis	PROPN
cjfa-57636	183	4	et	et	PROPN
cjfa-57636	183	5	al	al	PROPN
cjfa-57636	183	6	.	.	PROPN
cjfa-57636	183	7	(	(	PUNCT
cjfa-57636	183	8	2014a	2014a	NUM
cjfa-57636	183	9	)	)	PUNCT
cjfa-57636	183	10	,	,	PUNCT
cjfa-57636	183	11	francis	francis	PROPN
cjfa-57636	183	12	et	et	PROPN
cjfa-57636	183	13	al	al	PROPN
cjfa-57636	183	14	.	.	PROPN
cjfa-57636	183	15	(	(	PUNCT
cjfa-57636	183	16	2014b	2014b	NUM
cjfa-57636	183	17	)	)	PUNCT
cjfa-57636	183	18	,	,	PUNCT
cjfa-57636	183	19	and	and	CCONJ
cjfa-57636	183	20	francis	francis	PROPN
cjfa-57636	183	21	et	et	PROPN
cjfa-57636	183	22	al	al	PROPN
cjfa-57636	183	23	.	.	PROPN
cjfa-57636	184	1	(	(	PUNCT
cjfa-57636	184	2	2015	2015	NUM
cjfa-57636	184	3	)	)	PUNCT
cjfa-57636	184	4	,	,	PUNCT
cjfa-57636	184	5	we	we	PRON
cjfa-57636	184	6	control	control	VERB
cjfa-57636	184	7	for	for	ADP
cjfa-57636	184	8	profitability	profitability	NOUN
cjfa-57636	184	9	(	(	PUNCT
cjfa-57636	184	10	roa	roa	NOUN
cjfa-57636	184	11	)	)	PUNCT
cjfa-57636	184	12	,	,	PUNCT
cjfa-57636	184	13	net	net	ADJ
cjfa-57636	184	14	cash	cash	NOUN
cjfa-57636	184	15	flows	flow	NOUN
cjfa-57636	184	16	(	(	PUNCT
cjfa-57636	184	17	cash	cash	NOUN
cjfa-57636	184	18	)	)	PUNCT
cjfa-57636	184	19	,	,	PUNCT
cjfa-57636	184	20	total	total	ADJ
cjfa-57636	184	21	accruals	accrual	NOUN
cjfa-57636	184	22	(	(	PUNCT
cjfa-57636	184	23	ta	ta	NOUN
cjfa-57636	184	24	)	)	PUNCT
cjfa-57636	184	25	,	,	PUNCT
cjfa-57636	184	26	leverage	leverage	NOUN
cjfa-57636	184	27	ratio	ratio	NOUN
cjfa-57636	184	28	(	(	PUNCT
cjfa-57636	184	29	lev	lev	NOUN
cjfa-57636	184	30	)	)	PUNCT
cjfa-57636	184	31	,	,	PUNCT
cjfa-57636	184	32	marketto	marketto	NOUN
cjfa-57636	184	33	-	-	PUNCT
cjfa-57636	184	34	book	book	NOUN
cjfa-57636	184	35	ratio	ratio	NOUN
cjfa-57636	184	36	(	(	PUNCT
cjfa-57636	184	37	mb	mb	NOUN
cjfa-57636	184	38	)	)	PUNCT
cjfa-57636	184	39	,	,	PUNCT
cjfa-57636	184	40	the	the	DET
cjfa-57636	184	41	probability	probability	NOUN
cjfa-57636	184	42	of	of	ADP
cjfa-57636	184	43	a	a	DET
cjfa-57636	184	44	loss	loss	NOUN
cjfa-57636	184	45	(	(	PUNCT
cjfa-57636	184	46	loss	loss	NOUN
cjfa-57636	184	47	)	)	PUNCT
cjfa-57636	184	48	,	,	PUNCT
cjfa-57636	184	49	and	and	CCONJ
cjfa-57636	184	50	research	research	NOUN
cjfa-57636	184	51	and	and	CCONJ
cjfa-57636	184	52	development	development	NOUN
cjfa-57636	184	53	expenses	expense	NOUN
cjfa-57636	184	54	for	for	ADP
cjfa-57636	184	55	each	each	DET
cjfa-57636	184	56	firm	firm	NOUN
cjfa-57636	184	57	(	(	PUNCT
cjfa-57636	184	58	r&d	r&d	NOUN
cjfa-57636	184	59	)	)	PUNCT
cjfa-57636	184	60	.	.	PUNCT
cjfa-57636	185	1	all	all	DET
cjfa-57636	185	2	variable	variable	ADJ
cjfa-57636	185	3	descriptions	description	NOUN
cjfa-57636	185	4	can	can	AUX
cjfa-57636	185	5	be	be	AUX
cjfa-57636	185	6	found	find	VERB
cjfa-57636	185	7	in	in	ADP
cjfa-57636	185	8	the	the	DET
cjfa-57636	185	9	appendix	appendix	NOUN
cjfa-57636	185	10	.	.	PUNCT
cjfa-57636	186	1	(	(	PUNCT
cjfa-57636	186	2	4	4	X
cjfa-57636	186	3	)	)	PUNCT
cjfa-57636	186	4	higher	high	ADJ
cjfa-57636	186	5	values	value	NOUN
cjfa-57636	186	6	are	be	AUX
cjfa-57636	186	7	indicative	indicative	ADJ
cjfa-57636	186	8	of	of	ADP
cjfa-57636	186	9	increased	increase	VERB
cjfa-57636	186	10	accounting	accounting	NOUN
cjfa-57636	186	11	comparability	comparability	NOUN
cjfa-57636	186	12	since	since	SCONJ
cjfa-57636	186	13	compijt	compijt	NOUN
cjfa-57636	186	14	in	in	ADP
cjfa-57636	186	15	the	the	DET
cjfa-57636	186	16	equation	equation	NOUN
cjfa-57636	186	17	is	be	AUX
cjfa-57636	186	18	nonpositive	nonpositive	ADJ
cjfa-57636	186	19	.	.	PUNCT
cjfa-57636	187	1	in	in	ADP
cjfa-57636	187	2	our	our	PRON
cjfa-57636	187	3	calculations	calculation	NOUN
cjfa-57636	187	4	and	and	CCONJ
cjfa-57636	187	5	tables	table	NOUN
cjfa-57636	187	6	,	,	PUNCT
cjfa-57636	187	7	we	we	PRON
cjfa-57636	187	8	multiply	multiply	VERB
cjfa-57636	187	9	this	this	DET
cjfa-57636	187	10	measure	measure	NOUN
cjfa-57636	187	11	by	by	ADP
cjfa-57636	187	12	-1	-1	PUNCT
cjfa-57636	187	13	,	,	PUNCT
cjfa-57636	187	14	for	for	ADP
cjfa-57636	187	15	ease	ease	NOUN
cjfa-57636	187	16	of	of	ADP
cjfa-57636	187	17	readability	readability	NOUN
cjfa-57636	187	18	,	,	PUNCT
cjfa-57636	187	19	to	to	PART
cjfa-57636	187	20	present	present	VERB
cjfa-57636	187	21	our	our	PRON
cjfa-57636	187	22	comp	comp	NOUN
cjfa-57636	187	23	measures	measure	NOUN
cjfa-57636	187	24	as	as	ADP
cjfa-57636	187	25	positive	positive	ADJ
cjfa-57636	187	26	numbers	number	NOUN
cjfa-57636	187	27	.	.	PUNCT
cjfa-57636	188	1	we	we	PRON
cjfa-57636	188	2	then	then	ADV
cjfa-57636	188	3	define	define	VERB
cjfa-57636	188	4	a	a	DET
cjfa-57636	188	5	dummy	dummy	ADJ
cjfa-57636	188	6	variable	variable	NOUN
cjfa-57636	188	7	for	for	ADP
cjfa-57636	188	8	cfo	cfo	ADJ
cjfa-57636	188	9	gender	gender	NOUN
cjfa-57636	188	10	,	,	PUNCT
cjfa-57636	188	11	fcfo	fcfo	NOUN
cjfa-57636	188	12	,	,	PUNCT
cjfa-57636	188	13	that	that	PRON
cjfa-57636	188	14	takes	take	VERB
cjfa-57636	188	15	the	the	DET
cjfa-57636	188	16	value	value	NOUN
cjfa-57636	188	17	1	1	NUM
cjfa-57636	188	18	if	if	SCONJ
cjfa-57636	188	19	execucomp	execucomp	NOUN
cjfa-57636	188	20	’s	’s	PART
cjfa-57636	188	21	female	female	ADJ
cjfa-57636	188	22	cfo	cfo	NOUN
cjfa-57636	188	23	value	value	NOUN
cjfa-57636	188	24	is	be	AUX
cjfa-57636	188	25	1	1	NUM
cjfa-57636	188	26	,	,	PUNCT
cjfa-57636	188	27	and	and	CCONJ
cjfa-57636	188	28	0	0	NUM
cjfa-57636	188	29	otherwise	otherwise	ADV
cjfa-57636	188	30	.	.	PUNCT
cjfa-57636	189	1	as	as	ADP
cjfa-57636	189	2	in	in	ADP
cjfa-57636	189	3	francis	francis	PROPN
cjfa-57636	189	4	et	et	PROPN
cjfa-57636	189	5	al	al	PROPN
cjfa-57636	189	6	.	.	PROPN
cjfa-57636	189	7	(	(	PUNCT
cjfa-57636	189	8	2014a	2014a	NUM
cjfa-57636	189	9	)	)	PUNCT
cjfa-57636	189	10	,	,	PUNCT
cjfa-57636	189	11	francis	francis	PROPN
cjfa-57636	189	12	et	et	PROPN
cjfa-57636	189	13	al	al	PROPN
cjfa-57636	189	14	.	.	PROPN
cjfa-57636	189	15	(	(	PUNCT
cjfa-57636	189	16	2014b	2014b	NUM
cjfa-57636	189	17	)	)	PUNCT
cjfa-57636	189	18	,	,	PUNCT
cjfa-57636	189	19	and	and	CCONJ
cjfa-57636	189	20	francis	francis	PROPN
cjfa-57636	189	21	et	et	PROPN
cjfa-57636	189	22	al	al	PROPN
cjfa-57636	189	23	.	.	PROPN
cjfa-57636	190	1	(	(	PUNCT
cjfa-57636	190	2	2015	2015	NUM
cjfa-57636	190	3	)	)	PUNCT
cjfa-57636	190	4	,	,	PUNCT
cjfa-57636	190	5	we	we	PRON
cjfa-57636	190	6	control	control	VERB
cjfa-57636	190	7	for	for	ADP
cjfa-57636	190	8	profitability	profitability	NOUN
cjfa-57636	190	9	(	(	PUNCT
cjfa-57636	190	10	roa	roa	NOUN
cjfa-57636	190	11	)	)	PUNCT
cjfa-57636	190	12	,	,	PUNCT
cjfa-57636	190	13	net	net	ADJ
cjfa-57636	190	14	cash	cash	NOUN
cjfa-57636	190	15	flows	flow	NOUN
cjfa-57636	190	16	(	(	PUNCT
cjfa-57636	190	17	cash	cash	NOUN
cjfa-57636	190	18	)	)	PUNCT
cjfa-57636	190	19	,	,	PUNCT
cjfa-57636	190	20	total	total	ADJ
cjfa-57636	190	21	accruals	accrual	NOUN
cjfa-57636	190	22	(	(	PUNCT
cjfa-57636	190	23	ta	ta	NOUN
cjfa-57636	190	24	)	)	PUNCT
cjfa-57636	190	25	,	,	PUNCT
cjfa-57636	190	26	leverage	leverage	NOUN
cjfa-57636	190	27	ratio	ratio	NOUN
cjfa-57636	190	28	(	(	PUNCT
cjfa-57636	190	29	lev	lev	NOUN
cjfa-57636	190	30	)	)	PUNCT
cjfa-57636	190	31	,	,	PUNCT
cjfa-57636	190	32	market	market	NOUN
cjfa-57636	190	33	-	-	PUNCT
cjfa-57636	190	34	to	to	ADP
cjfa-57636	190	35	-	-	PUNCT
cjfa-57636	190	36	book	book	NOUN
cjfa-57636	190	37	ratio	ratio	NOUN
cjfa-57636	190	38	(	(	PUNCT
cjfa-57636	190	39	mb	mb	NOUN
cjfa-57636	190	40	)	)	PUNCT
cjfa-57636	190	41	,	,	PUNCT
cjfa-57636	190	42	the	the	DET
cjfa-57636	190	43	probability	probability	NOUN
cjfa-57636	190	44	of	of	ADP
cjfa-57636	190	45	a	a	DET
cjfa-57636	190	46	loss	loss	NOUN
cjfa-57636	190	47	(	(	PUNCT
cjfa-57636	190	48	loss	loss	NOUN
cjfa-57636	190	49	)	)	PUNCT
cjfa-57636	190	50	,	,	PUNCT
cjfa-57636	190	51	and	and	CCONJ
cjfa-57636	190	52	research	research	NOUN
cjfa-57636	190	53	and	and	CCONJ
cjfa-57636	190	54	development	development	NOUN
cjfa-57636	190	55	expenses	expense	NOUN
cjfa-57636	190	56	for	for	ADP
cjfa-57636	190	57	each	each	DET
cjfa-57636	190	58	firm	firm	NOUN
cjfa-57636	190	59	(	(	PUNCT
cjfa-57636	190	60	r&d	r&d	NOUN
cjfa-57636	190	61	)	)	PUNCT
cjfa-57636	190	62	.	.	PUNCT
cjfa-57636	191	1	all	all	DET
cjfa-57636	191	2	variable	variable	ADJ
cjfa-57636	191	3	descriptions	description	NOUN
cjfa-57636	191	4	can	can	AUX
cjfa-57636	191	5	be	be	AUX
cjfa-57636	191	6	found	find	VERB
cjfa-57636	191	7	in	in	ADP
cjfa-57636	191	8	the	the	DET
cjfa-57636	191	9	appendix	appendix	NOUN
cjfa-57636	191	10	.	.	PUNCT
cjfa-57636	192	1	we	we	PRON
cjfa-57636	192	2	then	then	ADV
cjfa-57636	192	3	run	run	VERB
cjfa-57636	192	4	a	a	DET
cjfa-57636	192	5	pooled	pooled	ADJ
cjfa-57636	192	6	panel	panel	NOUN
cjfa-57636	192	7	regression	regression	NOUN
cjfa-57636	192	8	of	of	ADP
cjfa-57636	192	9	the	the	DET
cjfa-57636	192	10	comparability	comparability	NOUN
cjfa-57636	192	11	measure	measure	NOUN
cjfa-57636	192	12	on	on	ADP
cjfa-57636	192	13	the	the	DET
cjfa-57636	192	14	various	various	ADJ
cjfa-57636	192	15	determinants	determinant	NOUN
cjfa-57636	192	16	of	of	ADP
cjfa-57636	192	17	comparability	comparability	NOUN
cjfa-57636	192	18	listed	list	VERB
cjfa-57636	192	19	above	above	ADV
cjfa-57636	192	20	and	and	CCONJ
cjfa-57636	192	21	include	include	VERB
cjfa-57636	192	22	our	our	PRON
cjfa-57636	192	23	female	female	ADJ
cjfa-57636	192	24	cfo	cfo	ADJ
cjfa-57636	192	25	dummy	dummy	ADJ
cjfa-57636	192	26	variable	variable	NOUN
cjfa-57636	192	27	(	(	PUNCT
cjfa-57636	192	28	fcfo	fcfo	INTJ
cjfa-57636	192	29	)	)	PUNCT
cjfa-57636	192	30	as	as	ADP
cjfa-57636	192	31	one	one	NUM
cjfa-57636	192	32	of	of	ADP
cjfa-57636	192	33	the	the	DET
cjfa-57636	192	34	independent	independent	ADJ
cjfa-57636	192	35	variables	variable	NOUN
cjfa-57636	192	36	in	in	ADP
cjfa-57636	192	37	the	the	DET
cjfa-57636	192	38	regression	regression	NOUN
cjfa-57636	192	39	.	.	PUNCT
cjfa-57636	193	1	the	the	DET
cjfa-57636	193	2	model	model	NOUN
cjfa-57636	193	3	is	be	AUX
cjfa-57636	193	4	estimated	estimate	VERB
cjfa-57636	193	5	following	follow	VERB
cjfa-57636	193	6	francis	francis	PROPN
cjfa-57636	193	7	et	et	PROPN
cjfa-57636	193	8	al	al	PROPN
cjfa-57636	193	9	.	.	PROPN
cjfa-57636	194	1	(	(	PUNCT
cjfa-57636	194	2	2015	2015	NUM
cjfa-57636	194	3	)	)	PUNCT
cjfa-57636	194	4	as	as	ADP
cjfa-57636	194	5	:	:	PUNCT
cjfa-57636	194	6	the	the	DET
cjfa-57636	194	7	impact	impact	NOUN
cjfa-57636	194	8	of	of	ADP
cjfa-57636	194	9	female	female	ADJ
cjfa-57636	194	10	executives	executive	NOUN
cjfa-57636	194	11	on	on	ADP
cjfa-57636	194	12	the	the	DET
cjfa-57636	194	13	quality	quality	NOUN
cjfa-57636	194	14	comparability	comparability	NOUN
cjfa-57636	194	15	…	…	PUNCT
cjfa-57636	194	16	3535	3535	NUM
cjfa-57636	194	17	we	we	PRON
cjfa-57636	194	18	then	then	ADV
cjfa-57636	194	19	run	run	VERB
cjfa-57636	194	20	a	a	DET
cjfa-57636	194	21	pooled	pooled	ADJ
cjfa-57636	194	22	panel	panel	NOUN
cjfa-57636	194	23	regression	regression	NOUN
cjfa-57636	194	24	of	of	ADP
cjfa-57636	194	25	the	the	DET
cjfa-57636	194	26	comparability	comparability	NOUN
cjfa-57636	194	27	measure	measure	NOUN
cjfa-57636	194	28	on	on	ADP
cjfa-57636	194	29	the	the	DET
cjfa-57636	194	30	various	various	ADJ
cjfa-57636	194	31	determinants	determinant	NOUN
cjfa-57636	194	32	of	of	ADP
cjfa-57636	194	33	comparability	comparability	NOUN
cjfa-57636	194	34	listed	list	VERB
cjfa-57636	194	35	above	above	ADV
cjfa-57636	194	36	and	and	CCONJ
cjfa-57636	194	37	include	include	VERB
cjfa-57636	194	38	our	our	PRON
cjfa-57636	194	39	female	female	ADJ
cjfa-57636	194	40	cfo	cfo	ADJ
cjfa-57636	194	41	dummy	dummy	ADJ
cjfa-57636	194	42	variable	variable	NOUN
cjfa-57636	194	43	(	(	PUNCT
cjfa-57636	194	44	fcfo	fcfo	INTJ
cjfa-57636	194	45	)	)	PUNCT
cjfa-57636	194	46	as	as	ADP
cjfa-57636	194	47	one	one	NUM
cjfa-57636	194	48	of	of	ADP
cjfa-57636	194	49	the	the	DET
cjfa-57636	194	50	independent	independent	ADJ
cjfa-57636	194	51	variables	variable	NOUN
cjfa-57636	194	52	in	in	ADP
cjfa-57636	194	53	the	the	DET
cjfa-57636	194	54	regression	regression	NOUN
cjfa-57636	194	55	.	.	PUNCT
cjfa-57636	195	1	the	the	DET
cjfa-57636	195	2	model	model	NOUN
cjfa-57636	195	3	is	be	AUX
cjfa-57636	195	4	estimated	estimate	VERB
cjfa-57636	195	5	following	follow	VERB
cjfa-57636	195	6	francis	francis	PROPN
cjfa-57636	195	7	et	et	PROPN
cjfa-57636	195	8	al	al	PROPN
cjfa-57636	195	9	.	.	PROPN
cjfa-57636	196	1	(	(	PUNCT
cjfa-57636	196	2	2015	2015	NUM
cjfa-57636	196	3	)	)	PUNCT
cjfa-57636	196	4	as	as	ADP
cjfa-57636	196	5	:	:	PUNCT
cjfa-57636	196	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	196	7	�	�	PROPN
cjfa-57636	196	8	�	�	PROPN
cjfa-57636	196	9	�	�	PROPN
cjfa-57636	196	10	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	11	�	�	PROPN
cjfa-57636	196	12	�	�	PROPN
cjfa-57636	196	13	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	14	�	�	PROPN
cjfa-57636	196	15	∗	∗	NOUN
cjfa-57636	196	16	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	PROPN
cjfa-57636	196	17	�	�	PROPN
cjfa-57636	196	18	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	19	�	�	PROPN
cjfa-57636	196	20	∗	∗	NOUN
cjfa-57636	196	21	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	196	22	�	�	PROPN
cjfa-57636	196	23	�	�	PROPN
cjfa-57636	196	24	�	�	PROPN
cjfa-57636	196	25	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	26	�	�	PROPN
cjfa-57636	196	27	∗	∗	PROPN
cjfa-57636	196	28	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	196	29	�	�	PROPN
cjfa-57636	196	30	�	�	PROPN
cjfa-57636	196	31	�	�	PROPN
cjfa-57636	196	32	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	33	�	�	PROPN
cjfa-57636	196	34	∗	∗	NOUN
cjfa-57636	196	35	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	196	36	�	�	PROPN
cjfa-57636	196	37	�	�	PROPN
cjfa-57636	196	38	�	�	PROPN
cjfa-57636	196	39	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	40	�	�	PROPN
cjfa-57636	196	41	∗	∗	PROPN
cjfa-57636	196	42	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	196	43	�	�	PROPN
cjfa-57636	196	44	�	�	PROPN
cjfa-57636	196	45	�	�	PROPN
cjfa-57636	196	46	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	47	�	�	PROPN
cjfa-57636	196	48	∗	∗	PROPN
cjfa-57636	196	49	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	196	50	�	�	PROPN
cjfa-57636	196	51	�	�	PROPN
cjfa-57636	196	52	�	�	PROPN
cjfa-57636	196	53	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	54	�	�	PROPN
cjfa-57636	196	55	∗	∗	NOUN
cjfa-57636	196	56	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	196	57	�	�	PROPN
cjfa-57636	196	58	�	�	PROPN
cjfa-57636	196	59	�	�	PROPN
cjfa-57636	196	60	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	61	�	�	PROPN
cjfa-57636	196	62	∗	∗	NOUN
cjfa-57636	196	63	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	196	64	�	�	PROPN
cjfa-57636	196	65	�	�	PROPN
cjfa-57636	196	66	�	�	PROPN
cjfa-57636	196	67	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	196	68	�	�	PROPN
cjfa-57636	196	69	�	�	PROPN
cjfa-57636	196	70	∗	∗	NOUN
cjfa-57636	196	71	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	196	72	�	�	PROPN
cjfa-57636	196	73	�	�	PROPN
cjfa-57636	196	74	�	�	PROPN
cjfa-57636	196	75	�	�	PROPN
cjfa-57636	196	76	�	�	PROPN
cjfa-57636	196	77	�	�	PROPN
cjfa-57636	196	78	(	(	PUNCT
cjfa-57636	196	79	5	5	NUM
cjfa-57636	196	80	)	)	PUNCT
cjfa-57636	196	81	if	if	SCONJ
cjfa-57636	196	82	our	our	PRON
cjfa-57636	196	83	hypothesis	hypothesis	NOUN
cjfa-57636	196	84	is	be	AUX
cjfa-57636	196	85	supported	support	VERB
cjfa-57636	196	86	,	,	PUNCT
cjfa-57636	196	87	we	we	PRON
cjfa-57636	196	88	expect	expect	VERB
cjfa-57636	196	89	𝛽𝛽1	𝛽𝛽1	NOUN
cjfa-57636	196	90	to	to	PART
cjfa-57636	196	91	be	be	AUX
cjfa-57636	196	92	positive	positive	ADJ
cjfa-57636	196	93	and	and	CCONJ
cjfa-57636	196	94	significantly	significantly	ADV
cjfa-57636	196	95	associated	associate	VERB
cjfa-57636	196	96	with	with	ADP
cjfa-57636	196	97	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	196	98	�	�	PROPN
cjfa-57636	196	99	�	�	PROPN
cjfa-57636	196	100	.	.	PUNCT
cjfa-57636	197	1	as	as	ADP
cjfa-57636	197	2	huang	huang	PROPN
cjfa-57636	197	3	and	and	CCONJ
cjfa-57636	197	4	kisgen	kisgen	PROPN
cjfa-57636	197	5	(	(	PUNCT
cjfa-57636	197	6	2013	2013	NUM
cjfa-57636	197	7	)	)	PUNCT
cjfa-57636	197	8	and	and	CCONJ
cjfa-57636	197	9	francis	francis	PROPN
cjfa-57636	197	10	et	et	PROPN
cjfa-57636	197	11	al	al	PROPN
cjfa-57636	197	12	.	.	PROPN
cjfa-57636	198	1	(	(	PUNCT
cjfa-57636	198	2	2015	2015	NUM
cjfa-57636	198	3	)	)	PUNCT
cjfa-57636	198	4	describe	describe	NOUN
cjfa-57636	198	5	,	,	PUNCT
cjfa-57636	198	6	female	female	ADJ
cjfa-57636	198	7	executives	executive	NOUN
cjfa-57636	198	8	are	be	AUX
cjfa-57636	198	9	not	not	PART
cjfa-57636	198	10	randomly	randomly	ADV
cjfa-57636	198	11	assigned	assign	VERB
cjfa-57636	198	12	to	to	ADP
cjfa-57636	198	13	firms	firm	NOUN
cjfa-57636	198	14	,	,	PUNCT
cjfa-57636	198	15	leading	lead	VERB
cjfa-57636	198	16	to	to	ADP
cjfa-57636	198	17	endogeneity	endogeneity	NOUN
cjfa-57636	198	18	concerns	concern	NOUN
cjfa-57636	198	19	.	.	PUNCT
cjfa-57636	199	1	in	in	ADP
cjfa-57636	199	2	addition	addition	NOUN
cjfa-57636	199	3	,	,	PUNCT
cjfa-57636	199	4	unobservable	unobservable	ADJ
cjfa-57636	199	5	contemporaneous	contemporaneous	ADJ
cjfa-57636	199	6	changes	change	NOUN
cjfa-57636	199	7	at	at	ADP
cjfa-57636	199	8	the	the	DET
cjfa-57636	199	9	same	same	ADJ
cjfa-57636	199	10	time	time	NOUN
cjfa-57636	199	11	as	as	SCONJ
cjfa-57636	199	12	cfo	cfo	ADJ
cjfa-57636	199	13	changes	change	NOUN
cjfa-57636	199	14	could	could	AUX
cjfa-57636	199	15	also	also	ADV
cjfa-57636	199	16	affect	affect	VERB
cjfa-57636	199	17	the	the	DET
cjfa-57636	199	18	firm	firm	NOUN
cjfa-57636	199	19	’s	’s	PART
cjfa-57636	199	20	fsc	fsc	PROPN
cjfa-57636	199	21	.	.	PUNCT
cjfa-57636	199	22	to	to	PART
cjfa-57636	199	23	alleviate	alleviate	VERB
cjfa-57636	199	24	these	these	DET
cjfa-57636	199	25	concerns	concern	NOUN
cjfa-57636	199	26	,	,	PUNCT
cjfa-57636	199	27	we	we	PRON
cjfa-57636	199	28	also	also	ADV
cjfa-57636	199	29	use	use	VERB
cjfa-57636	199	30	a	a	DET
cjfa-57636	199	31	difference	difference	NOUN
cjfa-57636	199	32	in	in	ADP
cjfa-57636	199	33	differences	difference	NOUN
cjfa-57636	199	34	(	(	PUNCT
cjfa-57636	199	35	did	do	AUX
cjfa-57636	199	36	)	)	PUNCT
cjfa-57636	199	37	framework	framework	NOUN
cjfa-57636	199	38	as	as	ADP
cjfa-57636	199	39	in	in	ADP
cjfa-57636	199	40	huang	huang	PROPN
cjfa-57636	199	41	and	and	CCONJ
cjfa-57636	199	42	kisgen	kisgen	PROPN
cjfa-57636	199	43	(	(	PUNCT
cjfa-57636	199	44	2013	2013	NUM
cjfa-57636	199	45	)	)	PUNCT
cjfa-57636	199	46	and	and	CCONJ
cjfa-57636	199	47	francis	francis	PROPN
cjfa-57636	199	48	et	et	PROPN
cjfa-57636	199	49	al	al	PROPN
cjfa-57636	199	50	.	.	PROPN
cjfa-57636	200	1	(	(	PUNCT
cjfa-57636	200	2	2015	2015	NUM
cjfa-57636	200	3	)	)	PUNCT
cjfa-57636	200	4	.	.	PUNCT
cjfa-57636	201	1	we	we	PRON
cjfa-57636	201	2	test	test	VERB
cjfa-57636	201	3	our	our	PRON
cjfa-57636	201	4	findings	finding	NOUN
cjfa-57636	201	5	on	on	ADP
cjfa-57636	201	6	a	a	DET
cjfa-57636	201	7	set	set	NOUN
cjfa-57636	201	8	of	of	ADP
cjfa-57636	201	9	firms	firm	NOUN
cjfa-57636	201	10	that	that	PRON
cjfa-57636	201	11	transition	transition	VERB
cjfa-57636	201	12	due	due	ADP
cjfa-57636	201	13	to	to	ADP
cjfa-57636	201	14	turnover	turnover	NOUN
cjfa-57636	201	15	from	from	ADP
cjfa-57636	201	16	male	male	NOUN
cjfa-57636	201	17	to	to	ADP
cjfa-57636	201	18	female	female	ADJ
cjfa-57636	201	19	cfos	cfos	NOUN
cjfa-57636	201	20	and	and	CCONJ
cjfa-57636	201	21	compare	compare	VERB
cjfa-57636	201	22	the	the	DET
cjfa-57636	201	23	results	result	NOUN
cjfa-57636	201	24	against	against	ADP
cjfa-57636	201	25	a	a	DET
cjfa-57636	201	26	set	set	NOUN
cjfa-57636	201	27	of	of	ADP
cjfa-57636	201	28	control	control	NOUN
cjfa-57636	201	29	firms	firm	NOUN
cjfa-57636	201	30	that	that	PRON
cjfa-57636	201	31	continue	continue	VERB
cjfa-57636	201	32	to	to	PART
cjfa-57636	201	33	have	have	VERB
cjfa-57636	201	34	male	male	ADJ
cjfa-57636	201	35	cfos	cfos	NOUN
cjfa-57636	201	36	after	after	ADP
cjfa-57636	201	37	the	the	DET
cjfa-57636	201	38	turnover	turnover	NOUN
cjfa-57636	201	39	transition	transition	NOUN
cjfa-57636	201	40	.	.	PUNCT
cjfa-57636	202	1	the	the	DET
cjfa-57636	202	2	model	model	NOUN
cjfa-57636	202	3	is	be	AUX
cjfa-57636	202	4	represented	represent	VERB
cjfa-57636	202	5	as	as	ADP
cjfa-57636	202	6	:	:	PUNCT
cjfa-57636	202	7	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	202	8	�	�	PROPN
cjfa-57636	202	9	�	�	PROPN
cjfa-57636	202	10	�	�	PROPN
cjfa-57636	202	11	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	12	�	�	PROPN
cjfa-57636	202	13	�	�	PROPN
cjfa-57636	202	14	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	15	�	�	PROPN
cjfa-57636	202	16	∗	∗	PROPN
cjfa-57636	202	17	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	202	18	�	�	PROPN
cjfa-57636	202	19	�	�	PROPN
cjfa-57636	202	20	�	�	PROPN
cjfa-57636	202	21	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	22	�	�	PROPN
cjfa-57636	202	23	∗	∗	NOUN
cjfa-57636	202	24	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	202	25	∗	∗	NOUN
cjfa-57636	202	26	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	NUM
cjfa-57636	202	27	�	�	PROPN
cjfa-57636	202	28	�	�	PROPN
cjfa-57636	202	29	�	�	PROPN
cjfa-57636	202	30	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	31	�	�	PROPN
cjfa-57636	202	32	∗	∗	NOUN
cjfa-57636	202	33	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	202	34	�	�	PROPN
cjfa-57636	202	35	�	�	PROPN
cjfa-57636	202	36	�	�	PROPN
cjfa-57636	202	37	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	38	�	�	PROPN
cjfa-57636	202	39	∗	∗	PROPN
cjfa-57636	202	40	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	202	41	�	�	PROPN
cjfa-57636	202	42	�	�	PROPN
cjfa-57636	202	43	�	�	PROPN
cjfa-57636	202	44	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	45	�	�	PROPN
cjfa-57636	202	46	∗	∗	NOUN
cjfa-57636	202	47	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	202	48	�	�	PROPN
cjfa-57636	202	49	�	�	PROPN
cjfa-57636	202	50	�	�	PROPN
cjfa-57636	202	51	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	52	�	�	PROPN
cjfa-57636	202	53	∗	∗	PROPN
cjfa-57636	202	54	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	202	55	�	�	PROPN
cjfa-57636	202	56	�	�	PROPN
cjfa-57636	202	57	�	�	PROPN
cjfa-57636	202	58	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	59	�	�	PROPN
cjfa-57636	202	60	∗	∗	PROPN
cjfa-57636	202	61	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	202	62	�	�	PROPN
cjfa-57636	202	63	�	�	PROPN
cjfa-57636	202	64	�	�	PROPN
cjfa-57636	202	65	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	66	�	�	PROPN
cjfa-57636	202	67	∗	∗	NOUN
cjfa-57636	202	68	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	202	69	�	�	PROPN
cjfa-57636	202	70	�	�	PROPN
cjfa-57636	202	71	�	�	PROPN
cjfa-57636	202	72	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	73	�	�	PROPN
cjfa-57636	202	74	∗	∗	NOUN
cjfa-57636	202	75	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	202	76	�	�	PROPN
cjfa-57636	202	77	�	�	PROPN
cjfa-57636	202	78	�	�	PROPN
cjfa-57636	202	79	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	202	80	�	�	PROPN
cjfa-57636	202	81	�	�	PROPN
cjfa-57636	202	82	∗	∗	NOUN
cjfa-57636	202	83	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	202	84	�	�	PROPN
cjfa-57636	202	85	�	�	PROPN
cjfa-57636	202	86	�	�	PROPN
cjfa-57636	202	87	�	�	PROPN
cjfa-57636	202	88	�	�	PROPN
cjfa-57636	202	89	�	�	PROPN
cjfa-57636	202	90	(	(	PUNCT
cjfa-57636	202	91	6	6	NUM
cjfa-57636	202	92	)	)	PUNCT
cjfa-57636	202	93	in	in	ADP
cjfa-57636	202	94	equation	equation	NOUN
cjfa-57636	202	95	(	(	PUNCT
cjfa-57636	202	96	6	6	NUM
cjfa-57636	202	97	)	)	PUNCT
cjfa-57636	202	98	,	,	PUNCT
cjfa-57636	202	99	'	'	PUNCT
cjfa-57636	202	100	post	post	NOUN
cjfa-57636	202	101	'	'	PUNCT
cjfa-57636	202	102	is	be	AUX
cjfa-57636	202	103	an	an	DET
cjfa-57636	202	104	indicator	indicator	NOUN
cjfa-57636	202	105	set	set	VERB
cjfa-57636	202	106	to	to	ADP
cjfa-57636	202	107	1	1	NUM
cjfa-57636	202	108	after	after	ADP
cjfa-57636	202	109	a	a	DET
cjfa-57636	202	110	cfo	cfo	PROPN
cjfa-57636	202	111	transition	transition	NOUN
cjfa-57636	202	112	and	and	CCONJ
cjfa-57636	202	113	0	0	NUM
cjfa-57636	202	114	before	before	ADV
cjfa-57636	202	115	.	.	PUNCT
cjfa-57636	203	1	'	'	PUNCT
cjfa-57636	203	2	fcfo_switch	fcfo_switch	VERB
cjfa-57636	203	3	'	'	PUNCT
cjfa-57636	203	4	marks	mark	NOUN
cjfa-57636	203	5	male	male	ADJ
cjfa-57636	203	6	to	to	ADP
cjfa-57636	203	7	female	female	ADJ
cjfa-57636	203	8	cfo	cfo	NOUN
cjfa-57636	203	9	transitions	transition	NOUN
cjfa-57636	203	10	as	as	ADP
cjfa-57636	203	11	1	1	NUM
cjfa-57636	203	12	,	,	PUNCT
cjfa-57636	203	13	and	and	CCONJ
cjfa-57636	203	14	0	0	NUM
cjfa-57636	203	15	otherwise	otherwise	ADV
cjfa-57636	203	16	.	.	PUNCT
cjfa-57636	204	1	a	a	DET
cjfa-57636	204	2	positive	positive	ADJ
cjfa-57636	204	3	,	,	PUNCT
cjfa-57636	204	4	significant	significant	ADJ
cjfa-57636	204	5	𝛽𝛽2suggests	𝛽𝛽2suggest	NOUN
cjfa-57636	204	6	such	such	ADJ
cjfa-57636	204	7	transitions	transition	NOUN
cjfa-57636	204	8	improve	improve	VERB
cjfa-57636	204	9	accounting	accounting	NOUN
cjfa-57636	204	10	comparability	comparability	NOUN
cjfa-57636	204	11	.	.	PUNCT
cjfa-57636	205	1	results	result	NOUN
cjfa-57636	205	2	table	table	NOUN
cjfa-57636	205	3	1	1	NUM
cjfa-57636	205	4	presents	present	NOUN
cjfa-57636	205	5	summary	summary	NOUN
cjfa-57636	205	6	statistics	statistic	NOUN
cjfa-57636	205	7	for	for	ADP
cjfa-57636	205	8	our	our	PRON
cjfa-57636	205	9	variables	variable	NOUN
cjfa-57636	205	10	.	.	PUNCT
cjfa-57636	206	1	of	of	ADP
cjfa-57636	206	2	the	the	DET
cjfa-57636	206	3	24,495	24,495	NUM
cjfa-57636	206	4	cfo	cfo	ADJ
cjfa-57636	206	5	firm	firm	ADJ
cjfa-57636	206	6	-	-	PUNCT
cjfa-57636	206	7	year	year	NOUN
cjfa-57636	206	8	observations	observation	NOUN
cjfa-57636	206	9	,	,	PUNCT
cjfa-57636	206	10	9	9	NUM
cjfa-57636	206	11	%	%	NOUN
cjfa-57636	206	12	are	be	AUX
cjfa-57636	206	13	female	female	ADJ
cjfa-57636	206	14	.	.	PUNCT
cjfa-57636	207	1	the	the	DET
cjfa-57636	207	2	average	average	ADJ
cjfa-57636	207	3	financial	financial	ADJ
cjfa-57636	207	4	statement	statement	NOUN
cjfa-57636	207	5	comparability	comparability	NOUN
cjfa-57636	207	6	(	(	PUNCT
cjfa-57636	207	7	comp	comp	NOUN
cjfa-57636	207	8	)	)	PUNCT
cjfa-57636	207	9	is	be	AUX
cjfa-57636	207	10	65.27	65.27	NUM
cjfa-57636	207	11	,	,	PUNCT
cjfa-57636	207	12	with	with	ADP
cjfa-57636	207	13	a	a	DET
cjfa-57636	207	14	median	median	NOUN
cjfa-57636	207	15	of	of	ADP
cjfa-57636	207	16	66.67	66.67	NUM
cjfa-57636	207	17	.	.	PUNCT
cjfa-57636	208	1	sample	sample	NOUN
cjfa-57636	208	2	firms	firm	NOUN
cjfa-57636	208	3	have	have	VERB
cjfa-57636	208	4	an	an	DET
cjfa-57636	208	5	average	average	ADJ
cjfa-57636	208	6	roa	roa	NOUN
cjfa-57636	208	7	of	of	ADP
cjfa-57636	208	8	1	1	NUM
cjfa-57636	208	9	%	%	NOUN
cjfa-57636	208	10	,	,	PUNCT
cjfa-57636	208	11	leverage	leverage	NOUN
cjfa-57636	208	12	ratio	ratio	NOUN
cjfa-57636	208	13	of	of	ADP
cjfa-57636	208	14	21	21	NUM
cjfa-57636	208	15	%	%	NOUN
cjfa-57636	208	16	,	,	PUNCT
cjfa-57636	208	17	log	log	NOUN
cjfa-57636	208	18	of	of	ADP
cjfa-57636	208	19	total	total	ADJ
cjfa-57636	208	20	assets	asset	NOUN
cjfa-57636	208	21	size	size	NOUN
cjfa-57636	208	22	of	of	ADP
cjfa-57636	208	23	7.72	7.72	NUM
cjfa-57636	208	24	,	,	PUNCT
cjfa-57636	208	25	market	market	NOUN
cjfa-57636	208	26	to	to	ADP
cjfa-57636	208	27	book	book	NOUN
cjfa-57636	208	28	ratio	ratio	NOUN
cjfa-57636	208	29	of	of	ADP
cjfa-57636	208	30	3.19	3.19	NUM
cjfa-57636	208	31	,	,	PUNCT
cjfa-57636	208	32	and	and	CCONJ
cjfa-57636	208	33	17	17	NUM
cjfa-57636	208	34	%	%	NOUN
cjfa-57636	208	35	report	report	NOUN
cjfa-57636	208	36	losses	loss	NOUN
cjfa-57636	208	37	.	.	PUNCT
cjfa-57636	209	1	the	the	DET
cjfa-57636	209	2	average	average	ADJ
cjfa-57636	209	3	cash	cash	NOUN
cjfa-57636	209	4	holdings	holding	NOUN
cjfa-57636	209	5	level	level	NOUN
cjfa-57636	209	6	is	be	AUX
cjfa-57636	209	7	17	17	NUM
cjfa-57636	209	8	%	%	NOUN
cjfa-57636	209	9	.	.	PUNCT
cjfa-57636	210	1	table	table	NOUN
cjfa-57636	210	2	1	1	NUM
cjfa-57636	210	3	.	.	PUNCT
cjfa-57636	211	1	summary	summary	NOUN
cjfa-57636	211	2	statistics	statistic	NOUN
cjfa-57636	211	3	variable	variable	NOUN
cjfa-57636	211	4	n	n	PRON
cjfa-57636	211	5	mean	mean	VERB
cjfa-57636	211	6	std	std	PROPN
cjfa-57636	211	7	.	.	PROPN
cjfa-57636	212	1	dev	dev	PROPN
cjfa-57636	212	2	.	.	PUNCT
cjfa-57636	212	3	min	min	PROPN
cjfa-57636	212	4	.	.	PROPN
cjfa-57636	212	5	median	median	PROPN
cjfa-57636	212	6	max	max	PROPN
cjfa-57636	212	7	.	.	PROPN
cjfa-57636	213	1	fcfo	fcfo	VERB
cjfa-57636	213	2	24,495	24,495	NUM
cjfa-57636	213	3	0.09	0.09	NUM
cjfa-57636	213	4	0.32	0.32	NUM
cjfa-57636	213	5	0.00	0.00	NUM
cjfa-57636	213	6	0.00	0.00	NUM
cjfa-57636	213	7	1.00	1.00	NUM
cjfa-57636	213	8	we	we	PRON
cjfa-57636	213	9	then	then	ADV
cjfa-57636	213	10	run	run	VERB
cjfa-57636	213	11	a	a	DET
cjfa-57636	213	12	pooled	pooled	ADJ
cjfa-57636	213	13	panel	panel	NOUN
cjfa-57636	213	14	regression	regression	NOUN
cjfa-57636	213	15	of	of	ADP
cjfa-57636	213	16	the	the	DET
cjfa-57636	213	17	comparability	comparability	NOUN
cjfa-57636	213	18	measure	measure	NOUN
cjfa-57636	213	19	on	on	ADP
cjfa-57636	213	20	the	the	DET
cjfa-57636	213	21	various	various	ADJ
cjfa-57636	213	22	determinants	determinant	NOUN
cjfa-57636	213	23	of	of	ADP
cjfa-57636	213	24	comparability	comparability	NOUN
cjfa-57636	213	25	listed	list	VERB
cjfa-57636	213	26	above	above	ADV
cjfa-57636	213	27	and	and	CCONJ
cjfa-57636	213	28	include	include	VERB
cjfa-57636	213	29	our	our	PRON
cjfa-57636	213	30	female	female	ADJ
cjfa-57636	213	31	cfo	cfo	ADJ
cjfa-57636	213	32	dummy	dummy	ADJ
cjfa-57636	213	33	variable	variable	NOUN
cjfa-57636	213	34	(	(	PUNCT
cjfa-57636	213	35	fcfo	fcfo	INTJ
cjfa-57636	213	36	)	)	PUNCT
cjfa-57636	213	37	as	as	ADP
cjfa-57636	213	38	one	one	NUM
cjfa-57636	213	39	of	of	ADP
cjfa-57636	213	40	the	the	DET
cjfa-57636	213	41	independent	independent	ADJ
cjfa-57636	213	42	variables	variable	NOUN
cjfa-57636	213	43	in	in	ADP
cjfa-57636	213	44	the	the	DET
cjfa-57636	213	45	regression	regression	NOUN
cjfa-57636	213	46	.	.	PUNCT
cjfa-57636	214	1	the	the	DET
cjfa-57636	214	2	model	model	NOUN
cjfa-57636	214	3	is	be	AUX
cjfa-57636	214	4	estimated	estimate	VERB
cjfa-57636	214	5	following	follow	VERB
cjfa-57636	214	6	francis	francis	PROPN
cjfa-57636	214	7	et	et	PROPN
cjfa-57636	214	8	al	al	PROPN
cjfa-57636	214	9	.	.	PROPN
cjfa-57636	215	1	(	(	PUNCT
cjfa-57636	215	2	2015	2015	NUM
cjfa-57636	215	3	)	)	PUNCT
cjfa-57636	215	4	as	as	ADP
cjfa-57636	215	5	:	:	PUNCT
cjfa-57636	215	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	215	7	�	�	PROPN
cjfa-57636	215	8	�	�	PROPN
cjfa-57636	215	9	�	�	PROPN
cjfa-57636	215	10	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	11	�	�	PROPN
cjfa-57636	215	12	�	�	PROPN
cjfa-57636	215	13	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	14	�	�	PROPN
cjfa-57636	215	15	∗	∗	NOUN
cjfa-57636	215	16	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	PROPN
cjfa-57636	215	17	�	�	PROPN
cjfa-57636	215	18	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	19	�	�	PROPN
cjfa-57636	215	20	∗	∗	NOUN
cjfa-57636	215	21	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	215	22	�	�	PROPN
cjfa-57636	215	23	�	�	PROPN
cjfa-57636	215	24	�	�	PROPN
cjfa-57636	215	25	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	26	�	�	PROPN
cjfa-57636	215	27	∗	∗	PROPN
cjfa-57636	215	28	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	215	29	�	�	PROPN
cjfa-57636	215	30	�	�	PROPN
cjfa-57636	215	31	�	�	PROPN
cjfa-57636	215	32	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	33	�	�	PROPN
cjfa-57636	215	34	∗	∗	NOUN
cjfa-57636	215	35	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	215	36	�	�	PROPN
cjfa-57636	215	37	�	�	PROPN
cjfa-57636	215	38	�	�	PROPN
cjfa-57636	215	39	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	40	�	�	PROPN
cjfa-57636	215	41	∗	∗	PROPN
cjfa-57636	215	42	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	215	43	�	�	PROPN
cjfa-57636	215	44	�	�	PROPN
cjfa-57636	215	45	�	�	PROPN
cjfa-57636	215	46	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	47	�	�	PROPN
cjfa-57636	215	48	∗	∗	PROPN
cjfa-57636	215	49	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	215	50	�	�	PROPN
cjfa-57636	215	51	�	�	PROPN
cjfa-57636	215	52	�	�	PROPN
cjfa-57636	215	53	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	54	�	�	PROPN
cjfa-57636	215	55	∗	∗	NOUN
cjfa-57636	215	56	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	215	57	�	�	PROPN
cjfa-57636	215	58	�	�	PROPN
cjfa-57636	215	59	�	�	PROPN
cjfa-57636	215	60	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	61	�	�	PROPN
cjfa-57636	215	62	∗	∗	NOUN
cjfa-57636	215	63	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	215	64	�	�	PROPN
cjfa-57636	215	65	�	�	PROPN
cjfa-57636	215	66	�	�	PROPN
cjfa-57636	215	67	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	215	68	�	�	PROPN
cjfa-57636	215	69	�	�	PROPN
cjfa-57636	215	70	∗	∗	NOUN
cjfa-57636	215	71	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	215	72	�	�	PROPN
cjfa-57636	215	73	�	�	PROPN
cjfa-57636	215	74	�	�	PROPN
cjfa-57636	215	75	�	�	PROPN
cjfa-57636	215	76	�	�	PROPN
cjfa-57636	215	77	�	�	PROPN
cjfa-57636	215	78	(	(	PUNCT
cjfa-57636	215	79	5	5	NUM
cjfa-57636	215	80	)	)	PUNCT
cjfa-57636	215	81	if	if	SCONJ
cjfa-57636	215	82	our	our	PRON
cjfa-57636	215	83	hypothesis	hypothesis	NOUN
cjfa-57636	215	84	is	be	AUX
cjfa-57636	215	85	supported	support	VERB
cjfa-57636	215	86	,	,	PUNCT
cjfa-57636	215	87	we	we	PRON
cjfa-57636	215	88	expect	expect	VERB
cjfa-57636	215	89	𝛽𝛽1	𝛽𝛽1	NOUN
cjfa-57636	215	90	to	to	PART
cjfa-57636	215	91	be	be	AUX
cjfa-57636	215	92	positive	positive	ADJ
cjfa-57636	215	93	and	and	CCONJ
cjfa-57636	215	94	significantly	significantly	ADV
cjfa-57636	215	95	associated	associate	VERB
cjfa-57636	215	96	with	with	ADP
cjfa-57636	215	97	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	215	98	�	�	PROPN
cjfa-57636	215	99	�	�	PROPN
cjfa-57636	215	100	.	.	PUNCT
cjfa-57636	216	1	as	as	ADP
cjfa-57636	216	2	huang	huang	PROPN
cjfa-57636	216	3	and	and	CCONJ
cjfa-57636	216	4	kisgen	kisgen	PROPN
cjfa-57636	216	5	(	(	PUNCT
cjfa-57636	216	6	2013	2013	NUM
cjfa-57636	216	7	)	)	PUNCT
cjfa-57636	216	8	and	and	CCONJ
cjfa-57636	216	9	francis	francis	PROPN
cjfa-57636	216	10	et	et	PROPN
cjfa-57636	216	11	al	al	PROPN
cjfa-57636	216	12	.	.	PROPN
cjfa-57636	217	1	(	(	PUNCT
cjfa-57636	217	2	2015	2015	NUM
cjfa-57636	217	3	)	)	PUNCT
cjfa-57636	217	4	describe	describe	NOUN
cjfa-57636	217	5	,	,	PUNCT
cjfa-57636	217	6	female	female	ADJ
cjfa-57636	217	7	executives	executive	NOUN
cjfa-57636	217	8	are	be	AUX
cjfa-57636	217	9	not	not	PART
cjfa-57636	217	10	randomly	randomly	ADV
cjfa-57636	217	11	assigned	assign	VERB
cjfa-57636	217	12	to	to	ADP
cjfa-57636	217	13	firms	firm	NOUN
cjfa-57636	217	14	,	,	PUNCT
cjfa-57636	217	15	leading	lead	VERB
cjfa-57636	217	16	to	to	ADP
cjfa-57636	217	17	endogeneity	endogeneity	NOUN
cjfa-57636	217	18	concerns	concern	NOUN
cjfa-57636	217	19	.	.	PUNCT
cjfa-57636	218	1	in	in	ADP
cjfa-57636	218	2	addition	addition	NOUN
cjfa-57636	218	3	,	,	PUNCT
cjfa-57636	218	4	unobservable	unobservable	ADJ
cjfa-57636	218	5	contemporaneous	contemporaneous	ADJ
cjfa-57636	218	6	changes	change	NOUN
cjfa-57636	218	7	at	at	ADP
cjfa-57636	218	8	the	the	DET
cjfa-57636	218	9	same	same	ADJ
cjfa-57636	218	10	time	time	NOUN
cjfa-57636	218	11	as	as	SCONJ
cjfa-57636	218	12	cfo	cfo	ADJ
cjfa-57636	218	13	changes	change	NOUN
cjfa-57636	218	14	could	could	AUX
cjfa-57636	218	15	also	also	ADV
cjfa-57636	218	16	affect	affect	VERB
cjfa-57636	218	17	the	the	DET
cjfa-57636	218	18	firm	firm	NOUN
cjfa-57636	218	19	’s	’s	PART
cjfa-57636	218	20	fsc	fsc	PROPN
cjfa-57636	218	21	.	.	PUNCT
cjfa-57636	218	22	to	to	PART
cjfa-57636	218	23	alleviate	alleviate	VERB
cjfa-57636	218	24	these	these	DET
cjfa-57636	218	25	concerns	concern	NOUN
cjfa-57636	218	26	,	,	PUNCT
cjfa-57636	218	27	we	we	PRON
cjfa-57636	218	28	also	also	ADV
cjfa-57636	218	29	use	use	VERB
cjfa-57636	218	30	a	a	DET
cjfa-57636	218	31	difference	difference	NOUN
cjfa-57636	218	32	in	in	ADP
cjfa-57636	218	33	differences	difference	NOUN
cjfa-57636	218	34	(	(	PUNCT
cjfa-57636	218	35	did	do	AUX
cjfa-57636	218	36	)	)	PUNCT
cjfa-57636	218	37	framework	framework	NOUN
cjfa-57636	218	38	as	as	ADP
cjfa-57636	218	39	in	in	ADP
cjfa-57636	218	40	huang	huang	PROPN
cjfa-57636	218	41	and	and	CCONJ
cjfa-57636	218	42	kisgen	kisgen	PROPN
cjfa-57636	218	43	(	(	PUNCT
cjfa-57636	218	44	2013	2013	NUM
cjfa-57636	218	45	)	)	PUNCT
cjfa-57636	218	46	and	and	CCONJ
cjfa-57636	218	47	francis	francis	PROPN
cjfa-57636	218	48	et	et	PROPN
cjfa-57636	218	49	al	al	PROPN
cjfa-57636	218	50	.	.	PROPN
cjfa-57636	219	1	(	(	PUNCT
cjfa-57636	219	2	2015	2015	NUM
cjfa-57636	219	3	)	)	PUNCT
cjfa-57636	219	4	.	.	PUNCT
cjfa-57636	220	1	we	we	PRON
cjfa-57636	220	2	test	test	VERB
cjfa-57636	220	3	our	our	PRON
cjfa-57636	220	4	findings	finding	NOUN
cjfa-57636	220	5	on	on	ADP
cjfa-57636	220	6	a	a	DET
cjfa-57636	220	7	set	set	NOUN
cjfa-57636	220	8	of	of	ADP
cjfa-57636	220	9	firms	firm	NOUN
cjfa-57636	220	10	that	that	PRON
cjfa-57636	220	11	transition	transition	VERB
cjfa-57636	220	12	due	due	ADP
cjfa-57636	220	13	to	to	ADP
cjfa-57636	220	14	turnover	turnover	NOUN
cjfa-57636	220	15	from	from	ADP
cjfa-57636	220	16	male	male	NOUN
cjfa-57636	220	17	to	to	ADP
cjfa-57636	220	18	female	female	ADJ
cjfa-57636	220	19	cfos	cfos	NOUN
cjfa-57636	220	20	and	and	CCONJ
cjfa-57636	220	21	compare	compare	VERB
cjfa-57636	220	22	the	the	DET
cjfa-57636	220	23	results	result	NOUN
cjfa-57636	220	24	against	against	ADP
cjfa-57636	220	25	a	a	DET
cjfa-57636	220	26	set	set	NOUN
cjfa-57636	220	27	of	of	ADP
cjfa-57636	220	28	control	control	NOUN
cjfa-57636	220	29	firms	firm	NOUN
cjfa-57636	220	30	that	that	PRON
cjfa-57636	220	31	continue	continue	VERB
cjfa-57636	220	32	to	to	PART
cjfa-57636	220	33	have	have	VERB
cjfa-57636	220	34	male	male	ADJ
cjfa-57636	220	35	cfos	cfos	NOUN
cjfa-57636	220	36	after	after	ADP
cjfa-57636	220	37	the	the	DET
cjfa-57636	220	38	turnover	turnover	NOUN
cjfa-57636	220	39	transition	transition	NOUN
cjfa-57636	220	40	.	.	PUNCT
cjfa-57636	221	1	the	the	DET
cjfa-57636	221	2	model	model	NOUN
cjfa-57636	221	3	is	be	AUX
cjfa-57636	221	4	represented	represent	VERB
cjfa-57636	221	5	as	as	ADP
cjfa-57636	221	6	:	:	PUNCT
cjfa-57636	221	7	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	221	8	�	�	PROPN
cjfa-57636	221	9	�	�	PROPN
cjfa-57636	221	10	�	�	PROPN
cjfa-57636	221	11	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	12	�	�	PROPN
cjfa-57636	221	13	�	�	PROPN
cjfa-57636	221	14	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	15	�	�	PROPN
cjfa-57636	221	16	∗	∗	PROPN
cjfa-57636	221	17	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	221	18	�	�	PROPN
cjfa-57636	221	19	�	�	PROPN
cjfa-57636	221	20	�	�	PROPN
cjfa-57636	221	21	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	22	�	�	PROPN
cjfa-57636	221	23	∗	∗	NOUN
cjfa-57636	221	24	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	221	25	∗	∗	NOUN
cjfa-57636	221	26	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	NUM
cjfa-57636	221	27	�	�	PROPN
cjfa-57636	221	28	�	�	PROPN
cjfa-57636	221	29	�	�	PROPN
cjfa-57636	221	30	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	31	�	�	PROPN
cjfa-57636	221	32	∗	∗	NOUN
cjfa-57636	221	33	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	221	34	�	�	PROPN
cjfa-57636	221	35	�	�	PROPN
cjfa-57636	221	36	�	�	PROPN
cjfa-57636	221	37	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	38	�	�	PROPN
cjfa-57636	221	39	∗	∗	PROPN
cjfa-57636	221	40	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	221	41	�	�	PROPN
cjfa-57636	221	42	�	�	PROPN
cjfa-57636	221	43	�	�	PROPN
cjfa-57636	221	44	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	45	�	�	PROPN
cjfa-57636	221	46	∗	∗	NOUN
cjfa-57636	221	47	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	221	48	�	�	PROPN
cjfa-57636	221	49	�	�	PROPN
cjfa-57636	221	50	�	�	PROPN
cjfa-57636	221	51	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	52	�	�	PROPN
cjfa-57636	221	53	∗	∗	PROPN
cjfa-57636	221	54	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	221	55	�	�	PROPN
cjfa-57636	221	56	�	�	PROPN
cjfa-57636	221	57	�	�	PROPN
cjfa-57636	221	58	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	59	�	�	PROPN
cjfa-57636	221	60	∗	∗	PROPN
cjfa-57636	221	61	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	221	62	�	�	PROPN
cjfa-57636	221	63	�	�	PROPN
cjfa-57636	221	64	�	�	PROPN
cjfa-57636	221	65	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	66	�	�	PROPN
cjfa-57636	221	67	∗	∗	NOUN
cjfa-57636	221	68	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	221	69	�	�	PROPN
cjfa-57636	221	70	�	�	PROPN
cjfa-57636	221	71	�	�	PROPN
cjfa-57636	221	72	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	73	�	�	PROPN
cjfa-57636	221	74	∗	∗	NOUN
cjfa-57636	221	75	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	221	76	�	�	PROPN
cjfa-57636	221	77	�	�	PROPN
cjfa-57636	221	78	�	�	PROPN
cjfa-57636	221	79	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	221	80	�	�	PROPN
cjfa-57636	221	81	�	�	PROPN
cjfa-57636	221	82	∗	∗	NOUN
cjfa-57636	221	83	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	221	84	�	�	PROPN
cjfa-57636	221	85	�	�	PROPN
cjfa-57636	221	86	�	�	PROPN
cjfa-57636	221	87	�	�	PROPN
cjfa-57636	221	88	�	�	PROPN
cjfa-57636	221	89	�	�	PROPN
cjfa-57636	221	90	(	(	PUNCT
cjfa-57636	221	91	6	6	NUM
cjfa-57636	221	92	)	)	PUNCT
cjfa-57636	221	93	in	in	ADP
cjfa-57636	221	94	equation	equation	NOUN
cjfa-57636	221	95	(	(	PUNCT
cjfa-57636	221	96	6	6	NUM
cjfa-57636	221	97	)	)	PUNCT
cjfa-57636	221	98	,	,	PUNCT
cjfa-57636	221	99	'	'	PUNCT
cjfa-57636	221	100	post	post	NOUN
cjfa-57636	221	101	'	'	PUNCT
cjfa-57636	221	102	is	be	AUX
cjfa-57636	221	103	an	an	DET
cjfa-57636	221	104	indicator	indicator	NOUN
cjfa-57636	221	105	set	set	VERB
cjfa-57636	221	106	to	to	ADP
cjfa-57636	221	107	1	1	NUM
cjfa-57636	221	108	after	after	ADP
cjfa-57636	221	109	a	a	DET
cjfa-57636	221	110	cfo	cfo	PROPN
cjfa-57636	221	111	transition	transition	NOUN
cjfa-57636	221	112	and	and	CCONJ
cjfa-57636	221	113	0	0	NUM
cjfa-57636	221	114	before	before	ADV
cjfa-57636	221	115	.	.	PUNCT
cjfa-57636	222	1	'	'	PUNCT
cjfa-57636	222	2	fcfo_switch	fcfo_switch	VERB
cjfa-57636	222	3	'	'	PUNCT
cjfa-57636	222	4	marks	mark	NOUN
cjfa-57636	222	5	male	male	ADJ
cjfa-57636	222	6	to	to	ADP
cjfa-57636	222	7	female	female	ADJ
cjfa-57636	222	8	cfo	cfo	NOUN
cjfa-57636	222	9	transitions	transition	NOUN
cjfa-57636	222	10	as	as	ADP
cjfa-57636	222	11	1	1	NUM
cjfa-57636	222	12	,	,	PUNCT
cjfa-57636	222	13	and	and	CCONJ
cjfa-57636	222	14	0	0	NUM
cjfa-57636	222	15	otherwise	otherwise	ADV
cjfa-57636	222	16	.	.	PUNCT
cjfa-57636	223	1	a	a	DET
cjfa-57636	223	2	positive	positive	ADJ
cjfa-57636	223	3	,	,	PUNCT
cjfa-57636	223	4	significant	significant	ADJ
cjfa-57636	223	5	𝛽𝛽2suggests	𝛽𝛽2suggest	NOUN
cjfa-57636	223	6	such	such	ADJ
cjfa-57636	223	7	transitions	transition	NOUN
cjfa-57636	223	8	improve	improve	VERB
cjfa-57636	223	9	accounting	accounting	NOUN
cjfa-57636	223	10	comparability	comparability	NOUN
cjfa-57636	223	11	.	.	PUNCT
cjfa-57636	224	1	results	result	NOUN
cjfa-57636	224	2	table	table	NOUN
cjfa-57636	224	3	1	1	NUM
cjfa-57636	224	4	presents	present	NOUN
cjfa-57636	224	5	summary	summary	NOUN
cjfa-57636	224	6	statistics	statistic	NOUN
cjfa-57636	224	7	for	for	ADP
cjfa-57636	224	8	our	our	PRON
cjfa-57636	224	9	variables	variable	NOUN
cjfa-57636	224	10	.	.	PUNCT
cjfa-57636	225	1	of	of	ADP
cjfa-57636	225	2	the	the	DET
cjfa-57636	225	3	24,495	24,495	NUM
cjfa-57636	225	4	cfo	cfo	ADJ
cjfa-57636	225	5	firm	firm	ADJ
cjfa-57636	225	6	-	-	PUNCT
cjfa-57636	225	7	year	year	NOUN
cjfa-57636	225	8	observations	observation	NOUN
cjfa-57636	225	9	,	,	PUNCT
cjfa-57636	225	10	9	9	NUM
cjfa-57636	225	11	%	%	NOUN
cjfa-57636	225	12	are	be	AUX
cjfa-57636	225	13	female	female	ADJ
cjfa-57636	225	14	.	.	PUNCT
cjfa-57636	226	1	the	the	DET
cjfa-57636	226	2	average	average	ADJ
cjfa-57636	226	3	financial	financial	ADJ
cjfa-57636	226	4	statement	statement	NOUN
cjfa-57636	226	5	comparability	comparability	NOUN
cjfa-57636	226	6	(	(	PUNCT
cjfa-57636	226	7	comp	comp	NOUN
cjfa-57636	226	8	)	)	PUNCT
cjfa-57636	226	9	is	be	AUX
cjfa-57636	226	10	65.27	65.27	NUM
cjfa-57636	226	11	,	,	PUNCT
cjfa-57636	226	12	with	with	ADP
cjfa-57636	226	13	a	a	DET
cjfa-57636	226	14	median	median	NOUN
cjfa-57636	226	15	of	of	ADP
cjfa-57636	226	16	66.67	66.67	NUM
cjfa-57636	226	17	.	.	PUNCT
cjfa-57636	227	1	sample	sample	NOUN
cjfa-57636	227	2	firms	firm	NOUN
cjfa-57636	227	3	have	have	VERB
cjfa-57636	227	4	an	an	DET
cjfa-57636	227	5	average	average	ADJ
cjfa-57636	227	6	roa	roa	NOUN
cjfa-57636	227	7	of	of	ADP
cjfa-57636	227	8	1	1	NUM
cjfa-57636	227	9	%	%	NOUN
cjfa-57636	227	10	,	,	PUNCT
cjfa-57636	227	11	leverage	leverage	NOUN
cjfa-57636	227	12	ratio	ratio	NOUN
cjfa-57636	227	13	of	of	ADP
cjfa-57636	227	14	21	21	NUM
cjfa-57636	227	15	%	%	NOUN
cjfa-57636	227	16	,	,	PUNCT
cjfa-57636	227	17	log	log	NOUN
cjfa-57636	227	18	of	of	ADP
cjfa-57636	227	19	total	total	ADJ
cjfa-57636	227	20	assets	asset	NOUN
cjfa-57636	227	21	size	size	NOUN
cjfa-57636	227	22	of	of	ADP
cjfa-57636	227	23	7.72	7.72	NUM
cjfa-57636	227	24	,	,	PUNCT
cjfa-57636	227	25	market	market	NOUN
cjfa-57636	227	26	to	to	ADP
cjfa-57636	227	27	book	book	NOUN
cjfa-57636	227	28	ratio	ratio	NOUN
cjfa-57636	227	29	of	of	ADP
cjfa-57636	227	30	3.19	3.19	NUM
cjfa-57636	227	31	,	,	PUNCT
cjfa-57636	227	32	and	and	CCONJ
cjfa-57636	227	33	17	17	NUM
cjfa-57636	227	34	%	%	NOUN
cjfa-57636	227	35	report	report	NOUN
cjfa-57636	227	36	losses	loss	NOUN
cjfa-57636	227	37	.	.	PUNCT
cjfa-57636	228	1	the	the	DET
cjfa-57636	228	2	average	average	ADJ
cjfa-57636	228	3	cash	cash	NOUN
cjfa-57636	228	4	holdings	holding	NOUN
cjfa-57636	228	5	level	level	NOUN
cjfa-57636	228	6	is	be	AUX
cjfa-57636	228	7	17	17	NUM
cjfa-57636	228	8	%	%	NOUN
cjfa-57636	228	9	.	.	PUNCT
cjfa-57636	229	1	table	table	NOUN
cjfa-57636	229	2	1	1	NUM
cjfa-57636	229	3	.	.	PUNCT
cjfa-57636	230	1	summary	summary	NOUN
cjfa-57636	230	2	statistics	statistic	NOUN
cjfa-57636	230	3	variable	variable	NOUN
cjfa-57636	230	4	n	n	PRON
cjfa-57636	230	5	mean	mean	VERB
cjfa-57636	230	6	std	std	PROPN
cjfa-57636	230	7	.	.	PROPN
cjfa-57636	231	1	dev	dev	PROPN
cjfa-57636	231	2	.	.	PUNCT
cjfa-57636	231	3	min	min	PROPN
cjfa-57636	231	4	.	.	PROPN
cjfa-57636	231	5	median	median	PROPN
cjfa-57636	231	6	max	max	PROPN
cjfa-57636	231	7	.	.	PROPN
cjfa-57636	232	1	fcfo	fcfo	VERB
cjfa-57636	232	2	24,495	24,495	NUM
cjfa-57636	232	3	0.09	0.09	NUM
cjfa-57636	232	4	0.32	0.32	NUM
cjfa-57636	232	5	0.00	0.00	NUM
cjfa-57636	232	6	0.00	0.00	NUM
cjfa-57636	232	7	1.00	1.00	NUM
cjfa-57636	232	8	(	(	PUNCT
cjfa-57636	232	9	5	5	NUM
cjfa-57636	232	10	)	)	PUNCT
cjfa-57636	232	11	if	if	SCONJ
cjfa-57636	232	12	our	our	PRON
cjfa-57636	232	13	hypothesis	hypothesis	NOUN
cjfa-57636	232	14	is	be	AUX
cjfa-57636	232	15	supported	support	VERB
cjfa-57636	232	16	,	,	PUNCT
cjfa-57636	232	17	we	we	PRON
cjfa-57636	232	18	expect	expect	VERB
cjfa-57636	232	19	βi	βi	PRON
cjfa-57636	232	20	to	to	PART
cjfa-57636	232	21	be	be	AUX
cjfa-57636	232	22	positive	positive	ADJ
cjfa-57636	232	23	and	and	CCONJ
cjfa-57636	232	24	significantly	significantly	ADV
cjfa-57636	232	25	associated	associate	VERB
cjfa-57636	232	26	with	with	ADP
cjfa-57636	232	27	compit	compit	NOUN
cjfa-57636	232	28	.	.	PUNCT
cjfa-57636	233	1	as	as	ADP
cjfa-57636	233	2	huang	huang	PROPN
cjfa-57636	233	3	and	and	CCONJ
cjfa-57636	233	4	kisgen	kisgen	PROPN
cjfa-57636	233	5	(	(	PUNCT
cjfa-57636	233	6	2013	2013	NUM
cjfa-57636	233	7	)	)	PUNCT
cjfa-57636	233	8	and	and	CCONJ
cjfa-57636	233	9	francis	francis	PROPN
cjfa-57636	233	10	et	et	PROPN
cjfa-57636	233	11	al	al	PROPN
cjfa-57636	233	12	.	.	PROPN
cjfa-57636	234	1	(	(	PUNCT
cjfa-57636	234	2	2015	2015	NUM
cjfa-57636	234	3	)	)	PUNCT
cjfa-57636	234	4	describe	describe	NOUN
cjfa-57636	234	5	,	,	PUNCT
cjfa-57636	234	6	female	female	ADJ
cjfa-57636	234	7	executives	executive	NOUN
cjfa-57636	234	8	are	be	AUX
cjfa-57636	234	9	not	not	PART
cjfa-57636	234	10	randomly	randomly	ADV
cjfa-57636	234	11	assigned	assign	VERB
cjfa-57636	234	12	to	to	ADP
cjfa-57636	234	13	firms	firm	NOUN
cjfa-57636	234	14	,	,	PUNCT
cjfa-57636	234	15	leading	lead	VERB
cjfa-57636	234	16	to	to	ADP
cjfa-57636	234	17	endogeneity	endogeneity	NOUN
cjfa-57636	234	18	concerns	concern	NOUN
cjfa-57636	234	19	.	.	PUNCT
cjfa-57636	235	1	in	in	ADP
cjfa-57636	235	2	addition	addition	NOUN
cjfa-57636	235	3	,	,	PUNCT
cjfa-57636	235	4	unobservable	unobservable	ADJ
cjfa-57636	235	5	contemporaneous	contemporaneous	ADJ
cjfa-57636	235	6	changes	change	NOUN
cjfa-57636	235	7	at	at	ADP
cjfa-57636	235	8	the	the	DET
cjfa-57636	235	9	same	same	ADJ
cjfa-57636	235	10	time	time	NOUN
cjfa-57636	235	11	as	as	SCONJ
cjfa-57636	235	12	cfo	cfo	ADJ
cjfa-57636	235	13	changes	change	NOUN
cjfa-57636	235	14	could	could	AUX
cjfa-57636	235	15	also	also	ADV
cjfa-57636	235	16	affect	affect	VERB
cjfa-57636	235	17	the	the	DET
cjfa-57636	235	18	firm	firm	NOUN
cjfa-57636	235	19	’s	’s	PART
cjfa-57636	235	20	fsc	fsc	PROPN
cjfa-57636	235	21	.	.	PUNCT
cjfa-57636	235	22	to	to	PART
cjfa-57636	235	23	alleviate	alleviate	VERB
cjfa-57636	235	24	these	these	DET
cjfa-57636	235	25	concerns	concern	NOUN
cjfa-57636	235	26	,	,	PUNCT
cjfa-57636	235	27	we	we	PRON
cjfa-57636	235	28	also	also	ADV
cjfa-57636	235	29	use	use	VERB
cjfa-57636	235	30	a	a	DET
cjfa-57636	235	31	difference	difference	NOUN
cjfa-57636	235	32	in	in	ADP
cjfa-57636	235	33	differences	difference	NOUN
cjfa-57636	235	34	(	(	PUNCT
cjfa-57636	235	35	did	do	AUX
cjfa-57636	235	36	)	)	PUNCT
cjfa-57636	235	37	framework	framework	NOUN
cjfa-57636	235	38	as	as	ADP
cjfa-57636	235	39	in	in	ADP
cjfa-57636	235	40	huang	huang	PROPN
cjfa-57636	235	41	and	and	CCONJ
cjfa-57636	235	42	kisgen	kisgen	PROPN
cjfa-57636	235	43	(	(	PUNCT
cjfa-57636	235	44	2013	2013	NUM
cjfa-57636	235	45	)	)	PUNCT
cjfa-57636	235	46	and	and	CCONJ
cjfa-57636	235	47	francis	francis	PROPN
cjfa-57636	235	48	et	et	PROPN
cjfa-57636	235	49	al	al	PROPN
cjfa-57636	235	50	.	.	PROPN
cjfa-57636	236	1	(	(	PUNCT
cjfa-57636	236	2	2015	2015	NUM
cjfa-57636	236	3	)	)	PUNCT
cjfa-57636	236	4	.	.	PUNCT
cjfa-57636	237	1	we	we	PRON
cjfa-57636	237	2	test	test	VERB
cjfa-57636	237	3	our	our	PRON
cjfa-57636	237	4	findings	finding	NOUN
cjfa-57636	237	5	on	on	ADP
cjfa-57636	237	6	a	a	DET
cjfa-57636	237	7	set	set	NOUN
cjfa-57636	237	8	of	of	ADP
cjfa-57636	237	9	firms	firm	NOUN
cjfa-57636	237	10	that	that	PRON
cjfa-57636	237	11	transition	transition	VERB
cjfa-57636	237	12	due	due	ADP
cjfa-57636	237	13	to	to	ADP
cjfa-57636	237	14	turnover	turnover	NOUN
cjfa-57636	237	15	from	from	ADP
cjfa-57636	237	16	male	male	NOUN
cjfa-57636	237	17	to	to	ADP
cjfa-57636	237	18	female	female	ADJ
cjfa-57636	237	19	cfos	cfos	NOUN
cjfa-57636	237	20	and	and	CCONJ
cjfa-57636	237	21	compare	compare	VERB
cjfa-57636	237	22	the	the	DET
cjfa-57636	237	23	results	result	NOUN
cjfa-57636	237	24	against	against	ADP
cjfa-57636	237	25	a	a	DET
cjfa-57636	237	26	set	set	NOUN
cjfa-57636	237	27	of	of	ADP
cjfa-57636	237	28	control	control	NOUN
cjfa-57636	237	29	firms	firm	NOUN
cjfa-57636	237	30	that	that	PRON
cjfa-57636	237	31	continue	continue	VERB
cjfa-57636	237	32	to	to	PART
cjfa-57636	237	33	have	have	VERB
cjfa-57636	237	34	male	male	ADJ
cjfa-57636	237	35	cfos	cfos	NOUN
cjfa-57636	237	36	after	after	ADP
cjfa-57636	237	37	the	the	DET
cjfa-57636	237	38	turnover	turnover	NOUN
cjfa-57636	237	39	transition	transition	NOUN
cjfa-57636	237	40	.	.	PUNCT
cjfa-57636	238	1	the	the	DET
cjfa-57636	238	2	model	model	NOUN
cjfa-57636	238	3	is	be	AUX
cjfa-57636	238	4	represented	represent	VERB
cjfa-57636	238	5	as	as	ADP
cjfa-57636	238	6	:	:	PUNCT
cjfa-57636	238	7	we	we	PRON
cjfa-57636	238	8	then	then	ADV
cjfa-57636	238	9	run	run	VERB
cjfa-57636	238	10	a	a	DET
cjfa-57636	238	11	pooled	pooled	ADJ
cjfa-57636	238	12	panel	panel	NOUN
cjfa-57636	238	13	regression	regression	NOUN
cjfa-57636	238	14	of	of	ADP
cjfa-57636	238	15	the	the	DET
cjfa-57636	238	16	comparability	comparability	NOUN
cjfa-57636	238	17	measure	measure	NOUN
cjfa-57636	238	18	on	on	ADP
cjfa-57636	238	19	the	the	DET
cjfa-57636	238	20	various	various	ADJ
cjfa-57636	238	21	determinants	determinant	NOUN
cjfa-57636	238	22	of	of	ADP
cjfa-57636	238	23	comparability	comparability	NOUN
cjfa-57636	238	24	listed	list	VERB
cjfa-57636	238	25	above	above	ADV
cjfa-57636	238	26	and	and	CCONJ
cjfa-57636	238	27	include	include	VERB
cjfa-57636	238	28	our	our	PRON
cjfa-57636	238	29	female	female	ADJ
cjfa-57636	238	30	cfo	cfo	ADJ
cjfa-57636	238	31	dummy	dummy	ADJ
cjfa-57636	238	32	variable	variable	NOUN
cjfa-57636	238	33	(	(	PUNCT
cjfa-57636	238	34	fcfo	fcfo	INTJ
cjfa-57636	238	35	)	)	PUNCT
cjfa-57636	238	36	as	as	ADP
cjfa-57636	238	37	one	one	NUM
cjfa-57636	238	38	of	of	ADP
cjfa-57636	238	39	the	the	DET
cjfa-57636	238	40	independent	independent	ADJ
cjfa-57636	238	41	variables	variable	NOUN
cjfa-57636	238	42	in	in	ADP
cjfa-57636	238	43	the	the	DET
cjfa-57636	238	44	regression	regression	NOUN
cjfa-57636	238	45	.	.	PUNCT
cjfa-57636	239	1	the	the	DET
cjfa-57636	239	2	model	model	NOUN
cjfa-57636	239	3	is	be	AUX
cjfa-57636	239	4	estimated	estimate	VERB
cjfa-57636	239	5	following	follow	VERB
cjfa-57636	239	6	francis	francis	PROPN
cjfa-57636	239	7	et	et	PROPN
cjfa-57636	239	8	al	al	PROPN
cjfa-57636	239	9	.	.	PROPN
cjfa-57636	240	1	(	(	PUNCT
cjfa-57636	240	2	2015	2015	NUM
cjfa-57636	240	3	)	)	PUNCT
cjfa-57636	240	4	as	as	ADP
cjfa-57636	240	5	:	:	PUNCT
cjfa-57636	240	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	240	7	�	�	PROPN
cjfa-57636	240	8	�	�	PROPN
cjfa-57636	240	9	�	�	PROPN
cjfa-57636	240	10	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	11	�	�	PROPN
cjfa-57636	240	12	�	�	PROPN
cjfa-57636	240	13	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	14	�	�	PROPN
cjfa-57636	240	15	∗	∗	NOUN
cjfa-57636	240	16	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	PROPN
cjfa-57636	240	17	�	�	PROPN
cjfa-57636	240	18	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	19	�	�	PROPN
cjfa-57636	240	20	∗	∗	NOUN
cjfa-57636	240	21	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	240	22	�	�	PROPN
cjfa-57636	240	23	�	�	PROPN
cjfa-57636	240	24	�	�	PROPN
cjfa-57636	240	25	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	26	�	�	PROPN
cjfa-57636	240	27	∗	∗	PROPN
cjfa-57636	240	28	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	240	29	�	�	PROPN
cjfa-57636	240	30	�	�	PROPN
cjfa-57636	240	31	�	�	PROPN
cjfa-57636	240	32	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	33	�	�	PROPN
cjfa-57636	240	34	∗	∗	NOUN
cjfa-57636	240	35	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	240	36	�	�	PROPN
cjfa-57636	240	37	�	�	PROPN
cjfa-57636	240	38	�	�	PROPN
cjfa-57636	240	39	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	40	�	�	PROPN
cjfa-57636	240	41	∗	∗	PROPN
cjfa-57636	240	42	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	240	43	�	�	PROPN
cjfa-57636	240	44	�	�	PROPN
cjfa-57636	240	45	�	�	PROPN
cjfa-57636	240	46	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	47	�	�	PROPN
cjfa-57636	240	48	∗	∗	PROPN
cjfa-57636	240	49	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	240	50	�	�	PROPN
cjfa-57636	240	51	�	�	PROPN
cjfa-57636	240	52	�	�	PROPN
cjfa-57636	240	53	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	54	�	�	PROPN
cjfa-57636	240	55	∗	∗	NOUN
cjfa-57636	240	56	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	240	57	�	�	PROPN
cjfa-57636	240	58	�	�	PROPN
cjfa-57636	240	59	�	�	PROPN
cjfa-57636	240	60	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	61	�	�	PROPN
cjfa-57636	240	62	∗	∗	NOUN
cjfa-57636	240	63	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	240	64	�	�	PROPN
cjfa-57636	240	65	�	�	PROPN
cjfa-57636	240	66	�	�	PROPN
cjfa-57636	240	67	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	240	68	�	�	PROPN
cjfa-57636	240	69	�	�	PROPN
cjfa-57636	240	70	∗	∗	NOUN
cjfa-57636	240	71	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	240	72	�	�	PROPN
cjfa-57636	240	73	�	�	PROPN
cjfa-57636	240	74	�	�	PROPN
cjfa-57636	240	75	�	�	PROPN
cjfa-57636	240	76	�	�	PROPN
cjfa-57636	240	77	�	�	PROPN
cjfa-57636	240	78	(	(	PUNCT
cjfa-57636	240	79	5	5	NUM
cjfa-57636	240	80	)	)	PUNCT
cjfa-57636	240	81	if	if	SCONJ
cjfa-57636	240	82	our	our	PRON
cjfa-57636	240	83	hypothesis	hypothesis	NOUN
cjfa-57636	240	84	is	be	AUX
cjfa-57636	240	85	supported	support	VERB
cjfa-57636	240	86	,	,	PUNCT
cjfa-57636	240	87	we	we	PRON
cjfa-57636	240	88	expect	expect	VERB
cjfa-57636	240	89	𝛽𝛽1	𝛽𝛽1	NOUN
cjfa-57636	240	90	to	to	PART
cjfa-57636	240	91	be	be	AUX
cjfa-57636	240	92	positive	positive	ADJ
cjfa-57636	240	93	and	and	CCONJ
cjfa-57636	240	94	significantly	significantly	ADV
cjfa-57636	240	95	associated	associate	VERB
cjfa-57636	240	96	with	with	ADP
cjfa-57636	240	97	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	240	98	�	�	PROPN
cjfa-57636	240	99	�	�	PROPN
cjfa-57636	240	100	.	.	PUNCT
cjfa-57636	241	1	as	as	ADP
cjfa-57636	241	2	huang	huang	PROPN
cjfa-57636	241	3	and	and	CCONJ
cjfa-57636	241	4	kisgen	kisgen	PROPN
cjfa-57636	241	5	(	(	PUNCT
cjfa-57636	241	6	2013	2013	NUM
cjfa-57636	241	7	)	)	PUNCT
cjfa-57636	241	8	and	and	CCONJ
cjfa-57636	241	9	francis	francis	PROPN
cjfa-57636	241	10	et	et	PROPN
cjfa-57636	241	11	al	al	PROPN
cjfa-57636	241	12	.	.	PROPN
cjfa-57636	242	1	(	(	PUNCT
cjfa-57636	242	2	2015	2015	NUM
cjfa-57636	242	3	)	)	PUNCT
cjfa-57636	242	4	describe	describe	NOUN
cjfa-57636	242	5	,	,	PUNCT
cjfa-57636	242	6	female	female	ADJ
cjfa-57636	242	7	executives	executive	NOUN
cjfa-57636	242	8	are	be	AUX
cjfa-57636	242	9	not	not	PART
cjfa-57636	242	10	randomly	randomly	ADV
cjfa-57636	242	11	assigned	assign	VERB
cjfa-57636	242	12	to	to	ADP
cjfa-57636	242	13	firms	firm	NOUN
cjfa-57636	242	14	,	,	PUNCT
cjfa-57636	242	15	leading	lead	VERB
cjfa-57636	242	16	to	to	ADP
cjfa-57636	242	17	endogeneity	endogeneity	NOUN
cjfa-57636	242	18	concerns	concern	NOUN
cjfa-57636	242	19	.	.	PUNCT
cjfa-57636	243	1	in	in	ADP
cjfa-57636	243	2	addition	addition	NOUN
cjfa-57636	243	3	,	,	PUNCT
cjfa-57636	243	4	unobservable	unobservable	ADJ
cjfa-57636	243	5	contemporaneous	contemporaneous	ADJ
cjfa-57636	243	6	changes	change	NOUN
cjfa-57636	243	7	at	at	ADP
cjfa-57636	243	8	the	the	DET
cjfa-57636	243	9	same	same	ADJ
cjfa-57636	243	10	time	time	NOUN
cjfa-57636	243	11	as	as	SCONJ
cjfa-57636	243	12	cfo	cfo	ADJ
cjfa-57636	243	13	changes	change	NOUN
cjfa-57636	243	14	could	could	AUX
cjfa-57636	243	15	also	also	ADV
cjfa-57636	243	16	affect	affect	VERB
cjfa-57636	243	17	the	the	DET
cjfa-57636	243	18	firm	firm	NOUN
cjfa-57636	243	19	’s	’s	PART
cjfa-57636	243	20	fsc	fsc	PROPN
cjfa-57636	243	21	.	.	PUNCT
cjfa-57636	243	22	to	to	PART
cjfa-57636	243	23	alleviate	alleviate	VERB
cjfa-57636	243	24	these	these	DET
cjfa-57636	243	25	concerns	concern	NOUN
cjfa-57636	243	26	,	,	PUNCT
cjfa-57636	243	27	we	we	PRON
cjfa-57636	243	28	also	also	ADV
cjfa-57636	243	29	use	use	VERB
cjfa-57636	243	30	a	a	DET
cjfa-57636	243	31	difference	difference	NOUN
cjfa-57636	243	32	in	in	ADP
cjfa-57636	243	33	differences	difference	NOUN
cjfa-57636	243	34	(	(	PUNCT
cjfa-57636	243	35	did	do	AUX
cjfa-57636	243	36	)	)	PUNCT
cjfa-57636	243	37	framework	framework	NOUN
cjfa-57636	243	38	as	as	ADP
cjfa-57636	243	39	in	in	ADP
cjfa-57636	243	40	huang	huang	PROPN
cjfa-57636	243	41	and	and	CCONJ
cjfa-57636	243	42	kisgen	kisgen	PROPN
cjfa-57636	243	43	(	(	PUNCT
cjfa-57636	243	44	2013	2013	NUM
cjfa-57636	243	45	)	)	PUNCT
cjfa-57636	243	46	and	and	CCONJ
cjfa-57636	243	47	francis	francis	PROPN
cjfa-57636	243	48	et	et	PROPN
cjfa-57636	243	49	al	al	PROPN
cjfa-57636	243	50	.	.	PROPN
cjfa-57636	244	1	(	(	PUNCT
cjfa-57636	244	2	2015	2015	NUM
cjfa-57636	244	3	)	)	PUNCT
cjfa-57636	244	4	.	.	PUNCT
cjfa-57636	245	1	we	we	PRON
cjfa-57636	245	2	test	test	VERB
cjfa-57636	245	3	our	our	PRON
cjfa-57636	245	4	findings	finding	NOUN
cjfa-57636	245	5	on	on	ADP
cjfa-57636	245	6	a	a	DET
cjfa-57636	245	7	set	set	NOUN
cjfa-57636	245	8	of	of	ADP
cjfa-57636	245	9	firms	firm	NOUN
cjfa-57636	245	10	that	that	PRON
cjfa-57636	245	11	transition	transition	VERB
cjfa-57636	245	12	due	due	ADP
cjfa-57636	245	13	to	to	ADP
cjfa-57636	245	14	turnover	turnover	NOUN
cjfa-57636	245	15	from	from	ADP
cjfa-57636	245	16	male	male	NOUN
cjfa-57636	245	17	to	to	ADP
cjfa-57636	245	18	female	female	ADJ
cjfa-57636	245	19	cfos	cfos	NOUN
cjfa-57636	245	20	and	and	CCONJ
cjfa-57636	245	21	compare	compare	VERB
cjfa-57636	245	22	the	the	DET
cjfa-57636	245	23	results	result	NOUN
cjfa-57636	245	24	against	against	ADP
cjfa-57636	245	25	a	a	DET
cjfa-57636	245	26	set	set	NOUN
cjfa-57636	245	27	of	of	ADP
cjfa-57636	245	28	control	control	NOUN
cjfa-57636	245	29	firms	firm	NOUN
cjfa-57636	245	30	that	that	PRON
cjfa-57636	245	31	continue	continue	VERB
cjfa-57636	245	32	to	to	PART
cjfa-57636	245	33	have	have	VERB
cjfa-57636	245	34	male	male	ADJ
cjfa-57636	245	35	cfos	cfos	NOUN
cjfa-57636	245	36	after	after	ADP
cjfa-57636	245	37	the	the	DET
cjfa-57636	245	38	turnover	turnover	NOUN
cjfa-57636	245	39	transition	transition	NOUN
cjfa-57636	245	40	.	.	PUNCT
cjfa-57636	246	1	the	the	DET
cjfa-57636	246	2	model	model	NOUN
cjfa-57636	246	3	is	be	AUX
cjfa-57636	246	4	represented	represent	VERB
cjfa-57636	246	5	as	as	ADP
cjfa-57636	246	6	:	:	PUNCT
cjfa-57636	246	7	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	246	8	�	�	PROPN
cjfa-57636	246	9	�	�	PROPN
cjfa-57636	246	10	�	�	PROPN
cjfa-57636	246	11	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	12	�	�	PROPN
cjfa-57636	246	13	�	�	PROPN
cjfa-57636	246	14	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	15	�	�	PROPN
cjfa-57636	246	16	∗	∗	PROPN
cjfa-57636	246	17	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	246	18	�	�	PROPN
cjfa-57636	246	19	�	�	PROPN
cjfa-57636	246	20	�	�	PROPN
cjfa-57636	246	21	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	22	�	�	PROPN
cjfa-57636	246	23	∗	∗	NOUN
cjfa-57636	246	24	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	246	25	∗	∗	NOUN
cjfa-57636	246	26	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	NUM
cjfa-57636	246	27	�	�	PROPN
cjfa-57636	246	28	�	�	PROPN
cjfa-57636	246	29	�	�	PROPN
cjfa-57636	246	30	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	31	�	�	PROPN
cjfa-57636	246	32	∗	∗	NOUN
cjfa-57636	246	33	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	246	34	�	�	PROPN
cjfa-57636	246	35	�	�	PROPN
cjfa-57636	246	36	�	�	PROPN
cjfa-57636	246	37	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	38	�	�	PROPN
cjfa-57636	246	39	∗	∗	PROPN
cjfa-57636	246	40	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	246	41	�	�	PROPN
cjfa-57636	246	42	�	�	PROPN
cjfa-57636	246	43	�	�	PROPN
cjfa-57636	246	44	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	45	�	�	PROPN
cjfa-57636	246	46	∗	∗	NOUN
cjfa-57636	246	47	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	246	48	�	�	PROPN
cjfa-57636	246	49	�	�	PROPN
cjfa-57636	246	50	�	�	PROPN
cjfa-57636	246	51	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	52	�	�	PROPN
cjfa-57636	246	53	∗	∗	PROPN
cjfa-57636	246	54	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	246	55	�	�	PROPN
cjfa-57636	246	56	�	�	PROPN
cjfa-57636	246	57	�	�	PROPN
cjfa-57636	246	58	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	59	�	�	PROPN
cjfa-57636	246	60	∗	∗	PROPN
cjfa-57636	246	61	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	246	62	�	�	PROPN
cjfa-57636	246	63	�	�	PROPN
cjfa-57636	246	64	�	�	PROPN
cjfa-57636	246	65	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	66	�	�	PROPN
cjfa-57636	246	67	∗	∗	NOUN
cjfa-57636	246	68	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	246	69	�	�	PROPN
cjfa-57636	246	70	�	�	PROPN
cjfa-57636	246	71	�	�	PROPN
cjfa-57636	246	72	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	73	�	�	PROPN
cjfa-57636	246	74	∗	∗	NOUN
cjfa-57636	246	75	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	246	76	�	�	PROPN
cjfa-57636	246	77	�	�	PROPN
cjfa-57636	246	78	�	�	PROPN
cjfa-57636	246	79	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	246	80	�	�	PROPN
cjfa-57636	246	81	�	�	PROPN
cjfa-57636	246	82	∗	∗	NOUN
cjfa-57636	246	83	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	246	84	�	�	PROPN
cjfa-57636	246	85	�	�	PROPN
cjfa-57636	246	86	�	�	PROPN
cjfa-57636	246	87	�	�	PROPN
cjfa-57636	246	88	�	�	PROPN
cjfa-57636	246	89	�	�	PROPN
cjfa-57636	246	90	(	(	PUNCT
cjfa-57636	246	91	6	6	NUM
cjfa-57636	246	92	)	)	PUNCT
cjfa-57636	246	93	in	in	ADP
cjfa-57636	246	94	equation	equation	NOUN
cjfa-57636	246	95	(	(	PUNCT
cjfa-57636	246	96	6	6	NUM
cjfa-57636	246	97	)	)	PUNCT
cjfa-57636	246	98	,	,	PUNCT
cjfa-57636	246	99	'	'	PUNCT
cjfa-57636	246	100	post	post	NOUN
cjfa-57636	246	101	'	'	PUNCT
cjfa-57636	246	102	is	be	AUX
cjfa-57636	246	103	an	an	DET
cjfa-57636	246	104	indicator	indicator	NOUN
cjfa-57636	246	105	set	set	VERB
cjfa-57636	246	106	to	to	ADP
cjfa-57636	246	107	1	1	NUM
cjfa-57636	246	108	after	after	ADP
cjfa-57636	246	109	a	a	DET
cjfa-57636	246	110	cfo	cfo	PROPN
cjfa-57636	246	111	transition	transition	NOUN
cjfa-57636	246	112	and	and	CCONJ
cjfa-57636	246	113	0	0	NUM
cjfa-57636	246	114	before	before	ADV
cjfa-57636	246	115	.	.	PUNCT
cjfa-57636	247	1	'	'	PUNCT
cjfa-57636	247	2	fcfo_switch	fcfo_switch	VERB
cjfa-57636	247	3	'	'	PUNCT
cjfa-57636	247	4	marks	mark	NOUN
cjfa-57636	247	5	male	male	ADJ
cjfa-57636	247	6	to	to	ADP
cjfa-57636	247	7	female	female	ADJ
cjfa-57636	247	8	cfo	cfo	NOUN
cjfa-57636	247	9	transitions	transition	NOUN
cjfa-57636	247	10	as	as	ADP
cjfa-57636	247	11	1	1	NUM
cjfa-57636	247	12	,	,	PUNCT
cjfa-57636	247	13	and	and	CCONJ
cjfa-57636	247	14	0	0	NUM
cjfa-57636	247	15	otherwise	otherwise	ADV
cjfa-57636	247	16	.	.	PUNCT
cjfa-57636	248	1	a	a	DET
cjfa-57636	248	2	positive	positive	ADJ
cjfa-57636	248	3	,	,	PUNCT
cjfa-57636	248	4	significant	significant	ADJ
cjfa-57636	248	5	𝛽𝛽2suggests	𝛽𝛽2suggest	NOUN
cjfa-57636	248	6	such	such	ADJ
cjfa-57636	248	7	transitions	transition	NOUN
cjfa-57636	248	8	improve	improve	VERB
cjfa-57636	248	9	accounting	accounting	NOUN
cjfa-57636	248	10	comparability	comparability	NOUN
cjfa-57636	248	11	.	.	PUNCT
cjfa-57636	249	1	results	result	NOUN
cjfa-57636	249	2	table	table	NOUN
cjfa-57636	249	3	1	1	NUM
cjfa-57636	249	4	presents	present	NOUN
cjfa-57636	249	5	summary	summary	NOUN
cjfa-57636	249	6	statistics	statistic	NOUN
cjfa-57636	249	7	for	for	ADP
cjfa-57636	249	8	our	our	PRON
cjfa-57636	249	9	variables	variable	NOUN
cjfa-57636	249	10	.	.	PUNCT
cjfa-57636	250	1	of	of	ADP
cjfa-57636	250	2	the	the	DET
cjfa-57636	250	3	24,495	24,495	NUM
cjfa-57636	250	4	cfo	cfo	ADJ
cjfa-57636	250	5	firm	firm	ADJ
cjfa-57636	250	6	-	-	PUNCT
cjfa-57636	250	7	year	year	NOUN
cjfa-57636	250	8	observations	observation	NOUN
cjfa-57636	250	9	,	,	PUNCT
cjfa-57636	250	10	9	9	NUM
cjfa-57636	250	11	%	%	NOUN
cjfa-57636	250	12	are	be	AUX
cjfa-57636	250	13	female	female	ADJ
cjfa-57636	250	14	.	.	PUNCT
cjfa-57636	251	1	the	the	DET
cjfa-57636	251	2	average	average	ADJ
cjfa-57636	251	3	financial	financial	ADJ
cjfa-57636	251	4	statement	statement	NOUN
cjfa-57636	251	5	comparability	comparability	NOUN
cjfa-57636	251	6	(	(	PUNCT
cjfa-57636	251	7	comp	comp	NOUN
cjfa-57636	251	8	)	)	PUNCT
cjfa-57636	251	9	is	be	AUX
cjfa-57636	251	10	65.27	65.27	NUM
cjfa-57636	251	11	,	,	PUNCT
cjfa-57636	251	12	with	with	ADP
cjfa-57636	251	13	a	a	DET
cjfa-57636	251	14	median	median	NOUN
cjfa-57636	251	15	of	of	ADP
cjfa-57636	251	16	66.67	66.67	NUM
cjfa-57636	251	17	.	.	PUNCT
cjfa-57636	252	1	sample	sample	NOUN
cjfa-57636	252	2	firms	firm	NOUN
cjfa-57636	252	3	have	have	VERB
cjfa-57636	252	4	an	an	DET
cjfa-57636	252	5	average	average	ADJ
cjfa-57636	252	6	roa	roa	NOUN
cjfa-57636	252	7	of	of	ADP
cjfa-57636	252	8	1	1	NUM
cjfa-57636	252	9	%	%	NOUN
cjfa-57636	252	10	,	,	PUNCT
cjfa-57636	252	11	leverage	leverage	NOUN
cjfa-57636	252	12	ratio	ratio	NOUN
cjfa-57636	252	13	of	of	ADP
cjfa-57636	252	14	21	21	NUM
cjfa-57636	252	15	%	%	NOUN
cjfa-57636	252	16	,	,	PUNCT
cjfa-57636	252	17	log	log	NOUN
cjfa-57636	252	18	of	of	ADP
cjfa-57636	252	19	total	total	ADJ
cjfa-57636	252	20	assets	asset	NOUN
cjfa-57636	252	21	size	size	NOUN
cjfa-57636	252	22	of	of	ADP
cjfa-57636	252	23	7.72	7.72	NUM
cjfa-57636	252	24	,	,	PUNCT
cjfa-57636	252	25	market	market	NOUN
cjfa-57636	252	26	to	to	ADP
cjfa-57636	252	27	book	book	NOUN
cjfa-57636	252	28	ratio	ratio	NOUN
cjfa-57636	252	29	of	of	ADP
cjfa-57636	252	30	3.19	3.19	NUM
cjfa-57636	252	31	,	,	PUNCT
cjfa-57636	252	32	and	and	CCONJ
cjfa-57636	252	33	17	17	NUM
cjfa-57636	252	34	%	%	NOUN
cjfa-57636	252	35	report	report	NOUN
cjfa-57636	252	36	losses	loss	NOUN
cjfa-57636	252	37	.	.	PUNCT
cjfa-57636	253	1	the	the	DET
cjfa-57636	253	2	average	average	ADJ
cjfa-57636	253	3	cash	cash	NOUN
cjfa-57636	253	4	holdings	holding	NOUN
cjfa-57636	253	5	level	level	NOUN
cjfa-57636	253	6	is	be	AUX
cjfa-57636	253	7	17	17	NUM
cjfa-57636	253	8	%	%	NOUN
cjfa-57636	253	9	.	.	PUNCT
cjfa-57636	254	1	table	table	NOUN
cjfa-57636	254	2	1	1	NUM
cjfa-57636	254	3	.	.	PUNCT
cjfa-57636	255	1	summary	summary	NOUN
cjfa-57636	255	2	statistics	statistic	NOUN
cjfa-57636	255	3	variable	variable	NOUN
cjfa-57636	255	4	n	n	PRON
cjfa-57636	255	5	mean	mean	VERB
cjfa-57636	255	6	std	std	PROPN
cjfa-57636	255	7	.	.	PROPN
cjfa-57636	256	1	dev	dev	PROPN
cjfa-57636	256	2	.	.	PUNCT
cjfa-57636	256	3	min	min	PROPN
cjfa-57636	256	4	.	.	PROPN
cjfa-57636	256	5	median	median	PROPN
cjfa-57636	256	6	max	max	PROPN
cjfa-57636	256	7	.	.	PROPN
cjfa-57636	257	1	fcfo	fcfo	VERB
cjfa-57636	257	2	24,495	24,495	NUM
cjfa-57636	257	3	0.09	0.09	NUM
cjfa-57636	257	4	0.32	0.32	NUM
cjfa-57636	257	5	0.00	0.00	NUM
cjfa-57636	257	6	0.00	0.00	NUM
cjfa-57636	257	7	1.00	1.00	NUM
cjfa-57636	257	8	we	we	PRON
cjfa-57636	257	9	then	then	ADV
cjfa-57636	257	10	run	run	VERB
cjfa-57636	257	11	a	a	DET
cjfa-57636	257	12	pooled	pooled	ADJ
cjfa-57636	257	13	panel	panel	NOUN
cjfa-57636	257	14	regression	regression	NOUN
cjfa-57636	257	15	of	of	ADP
cjfa-57636	257	16	the	the	DET
cjfa-57636	257	17	comparability	comparability	NOUN
cjfa-57636	257	18	measure	measure	NOUN
cjfa-57636	257	19	on	on	ADP
cjfa-57636	257	20	the	the	DET
cjfa-57636	257	21	various	various	ADJ
cjfa-57636	257	22	determinants	determinant	NOUN
cjfa-57636	257	23	of	of	ADP
cjfa-57636	257	24	comparability	comparability	NOUN
cjfa-57636	257	25	listed	list	VERB
cjfa-57636	257	26	above	above	ADV
cjfa-57636	257	27	and	and	CCONJ
cjfa-57636	257	28	include	include	VERB
cjfa-57636	257	29	our	our	PRON
cjfa-57636	257	30	female	female	ADJ
cjfa-57636	257	31	cfo	cfo	ADJ
cjfa-57636	257	32	dummy	dummy	ADJ
cjfa-57636	257	33	variable	variable	NOUN
cjfa-57636	257	34	(	(	PUNCT
cjfa-57636	257	35	fcfo	fcfo	INTJ
cjfa-57636	257	36	)	)	PUNCT
cjfa-57636	257	37	as	as	ADP
cjfa-57636	257	38	one	one	NUM
cjfa-57636	257	39	of	of	ADP
cjfa-57636	257	40	the	the	DET
cjfa-57636	257	41	independent	independent	ADJ
cjfa-57636	257	42	variables	variable	NOUN
cjfa-57636	257	43	in	in	ADP
cjfa-57636	257	44	the	the	DET
cjfa-57636	257	45	regression	regression	NOUN
cjfa-57636	257	46	.	.	PUNCT
cjfa-57636	258	1	the	the	DET
cjfa-57636	258	2	model	model	NOUN
cjfa-57636	258	3	is	be	AUX
cjfa-57636	258	4	estimated	estimate	VERB
cjfa-57636	258	5	following	follow	VERB
cjfa-57636	258	6	francis	francis	PROPN
cjfa-57636	258	7	et	et	PROPN
cjfa-57636	258	8	al	al	PROPN
cjfa-57636	258	9	.	.	PROPN
cjfa-57636	259	1	(	(	PUNCT
cjfa-57636	259	2	2015	2015	NUM
cjfa-57636	259	3	)	)	PUNCT
cjfa-57636	259	4	as	as	ADP
cjfa-57636	259	5	:	:	PUNCT
cjfa-57636	259	6	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	259	7	�	�	PROPN
cjfa-57636	259	8	�	�	PROPN
cjfa-57636	259	9	�	�	PROPN
cjfa-57636	259	10	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	11	�	�	PROPN
cjfa-57636	259	12	�	�	PROPN
cjfa-57636	259	13	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	14	�	�	PROPN
cjfa-57636	259	15	∗	∗	NOUN
cjfa-57636	259	16	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶	PROPN
cjfa-57636	259	17	�	�	PROPN
cjfa-57636	259	18	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	19	�	�	PROPN
cjfa-57636	259	20	∗	∗	NOUN
cjfa-57636	259	21	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	259	22	�	�	PROPN
cjfa-57636	259	23	�	�	PROPN
cjfa-57636	259	24	�	�	PROPN
cjfa-57636	259	25	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	26	�	�	PROPN
cjfa-57636	259	27	∗	∗	PROPN
cjfa-57636	259	28	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	259	29	�	�	PROPN
cjfa-57636	259	30	�	�	PROPN
cjfa-57636	259	31	�	�	PROPN
cjfa-57636	259	32	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	33	�	�	PROPN
cjfa-57636	259	34	∗	∗	NOUN
cjfa-57636	259	35	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	259	36	�	�	PROPN
cjfa-57636	259	37	�	�	PROPN
cjfa-57636	259	38	�	�	PROPN
cjfa-57636	259	39	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	40	�	�	PROPN
cjfa-57636	259	41	∗	∗	PROPN
cjfa-57636	259	42	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	259	43	�	�	PROPN
cjfa-57636	259	44	�	�	PROPN
cjfa-57636	259	45	�	�	PROPN
cjfa-57636	259	46	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	47	�	�	PROPN
cjfa-57636	259	48	∗	∗	PROPN
cjfa-57636	259	49	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	259	50	�	�	PROPN
cjfa-57636	259	51	�	�	PROPN
cjfa-57636	259	52	�	�	PROPN
cjfa-57636	259	53	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	54	�	�	PROPN
cjfa-57636	259	55	∗	∗	NOUN
cjfa-57636	259	56	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	259	57	�	�	PROPN
cjfa-57636	259	58	�	�	PROPN
cjfa-57636	259	59	�	�	PROPN
cjfa-57636	259	60	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	61	�	�	PROPN
cjfa-57636	259	62	∗	∗	NOUN
cjfa-57636	259	63	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	259	64	�	�	PROPN
cjfa-57636	259	65	�	�	PROPN
cjfa-57636	259	66	�	�	PROPN
cjfa-57636	259	67	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	259	68	�	�	PROPN
cjfa-57636	259	69	�	�	PROPN
cjfa-57636	259	70	∗	∗	NOUN
cjfa-57636	259	71	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	259	72	�	�	PROPN
cjfa-57636	259	73	�	�	PROPN
cjfa-57636	259	74	�	�	PROPN
cjfa-57636	259	75	�	�	PROPN
cjfa-57636	259	76	�	�	PROPN
cjfa-57636	259	77	�	�	PROPN
cjfa-57636	259	78	(	(	PUNCT
cjfa-57636	259	79	5	5	NUM
cjfa-57636	259	80	)	)	PUNCT
cjfa-57636	259	81	if	if	SCONJ
cjfa-57636	259	82	our	our	PRON
cjfa-57636	259	83	hypothesis	hypothesis	NOUN
cjfa-57636	259	84	is	be	AUX
cjfa-57636	259	85	supported	support	VERB
cjfa-57636	259	86	,	,	PUNCT
cjfa-57636	259	87	we	we	PRON
cjfa-57636	259	88	expect	expect	VERB
cjfa-57636	259	89	𝛽𝛽1	𝛽𝛽1	NOUN
cjfa-57636	259	90	to	to	PART
cjfa-57636	259	91	be	be	AUX
cjfa-57636	259	92	positive	positive	ADJ
cjfa-57636	259	93	and	and	CCONJ
cjfa-57636	259	94	significantly	significantly	ADV
cjfa-57636	259	95	associated	associate	VERB
cjfa-57636	259	96	with	with	ADP
cjfa-57636	259	97	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	259	98	�	�	PROPN
cjfa-57636	259	99	�	�	PROPN
cjfa-57636	259	100	.	.	PUNCT
cjfa-57636	260	1	as	as	ADP
cjfa-57636	260	2	huang	huang	PROPN
cjfa-57636	260	3	and	and	CCONJ
cjfa-57636	260	4	kisgen	kisgen	PROPN
cjfa-57636	260	5	(	(	PUNCT
cjfa-57636	260	6	2013	2013	NUM
cjfa-57636	260	7	)	)	PUNCT
cjfa-57636	260	8	and	and	CCONJ
cjfa-57636	260	9	francis	francis	PROPN
cjfa-57636	260	10	et	et	PROPN
cjfa-57636	260	11	al	al	PROPN
cjfa-57636	260	12	.	.	PROPN
cjfa-57636	261	1	(	(	PUNCT
cjfa-57636	261	2	2015	2015	NUM
cjfa-57636	261	3	)	)	PUNCT
cjfa-57636	261	4	describe	describe	NOUN
cjfa-57636	261	5	,	,	PUNCT
cjfa-57636	261	6	female	female	ADJ
cjfa-57636	261	7	executives	executive	NOUN
cjfa-57636	261	8	are	be	AUX
cjfa-57636	261	9	not	not	PART
cjfa-57636	261	10	randomly	randomly	ADV
cjfa-57636	261	11	assigned	assign	VERB
cjfa-57636	261	12	to	to	ADP
cjfa-57636	261	13	firms	firm	NOUN
cjfa-57636	261	14	,	,	PUNCT
cjfa-57636	261	15	leading	lead	VERB
cjfa-57636	261	16	to	to	ADP
cjfa-57636	261	17	endogeneity	endogeneity	NOUN
cjfa-57636	261	18	concerns	concern	NOUN
cjfa-57636	261	19	.	.	PUNCT
cjfa-57636	262	1	in	in	ADP
cjfa-57636	262	2	addition	addition	NOUN
cjfa-57636	262	3	,	,	PUNCT
cjfa-57636	262	4	unobservable	unobservable	ADJ
cjfa-57636	262	5	contemporaneous	contemporaneous	ADJ
cjfa-57636	262	6	changes	change	NOUN
cjfa-57636	262	7	at	at	ADP
cjfa-57636	262	8	the	the	DET
cjfa-57636	262	9	same	same	ADJ
cjfa-57636	262	10	time	time	NOUN
cjfa-57636	262	11	as	as	SCONJ
cjfa-57636	262	12	cfo	cfo	ADJ
cjfa-57636	262	13	changes	change	NOUN
cjfa-57636	262	14	could	could	AUX
cjfa-57636	262	15	also	also	ADV
cjfa-57636	262	16	affect	affect	VERB
cjfa-57636	262	17	the	the	DET
cjfa-57636	262	18	firm	firm	NOUN
cjfa-57636	262	19	’s	’s	PART
cjfa-57636	262	20	fsc	fsc	PROPN
cjfa-57636	262	21	.	.	PUNCT
cjfa-57636	262	22	to	to	PART
cjfa-57636	262	23	alleviate	alleviate	VERB
cjfa-57636	262	24	these	these	DET
cjfa-57636	262	25	concerns	concern	NOUN
cjfa-57636	262	26	,	,	PUNCT
cjfa-57636	262	27	we	we	PRON
cjfa-57636	262	28	also	also	ADV
cjfa-57636	262	29	use	use	VERB
cjfa-57636	262	30	a	a	DET
cjfa-57636	262	31	difference	difference	NOUN
cjfa-57636	262	32	in	in	ADP
cjfa-57636	262	33	differences	difference	NOUN
cjfa-57636	262	34	(	(	PUNCT
cjfa-57636	262	35	did	do	AUX
cjfa-57636	262	36	)	)	PUNCT
cjfa-57636	262	37	framework	framework	NOUN
cjfa-57636	262	38	as	as	ADP
cjfa-57636	262	39	in	in	ADP
cjfa-57636	262	40	huang	huang	PROPN
cjfa-57636	262	41	and	and	CCONJ
cjfa-57636	262	42	kisgen	kisgen	PROPN
cjfa-57636	262	43	(	(	PUNCT
cjfa-57636	262	44	2013	2013	NUM
cjfa-57636	262	45	)	)	PUNCT
cjfa-57636	262	46	and	and	CCONJ
cjfa-57636	262	47	francis	francis	PROPN
cjfa-57636	262	48	et	et	PROPN
cjfa-57636	262	49	al	al	PROPN
cjfa-57636	262	50	.	.	PROPN
cjfa-57636	263	1	(	(	PUNCT
cjfa-57636	263	2	2015	2015	NUM
cjfa-57636	263	3	)	)	PUNCT
cjfa-57636	263	4	.	.	PUNCT
cjfa-57636	264	1	we	we	PRON
cjfa-57636	264	2	test	test	VERB
cjfa-57636	264	3	our	our	PRON
cjfa-57636	264	4	findings	finding	NOUN
cjfa-57636	264	5	on	on	ADP
cjfa-57636	264	6	a	a	DET
cjfa-57636	264	7	set	set	NOUN
cjfa-57636	264	8	of	of	ADP
cjfa-57636	264	9	firms	firm	NOUN
cjfa-57636	264	10	that	that	PRON
cjfa-57636	264	11	transition	transition	VERB
cjfa-57636	264	12	due	due	ADP
cjfa-57636	264	13	to	to	ADP
cjfa-57636	264	14	turnover	turnover	NOUN
cjfa-57636	264	15	from	from	ADP
cjfa-57636	264	16	male	male	NOUN
cjfa-57636	264	17	to	to	ADP
cjfa-57636	264	18	female	female	ADJ
cjfa-57636	264	19	cfos	cfos	NOUN
cjfa-57636	264	20	and	and	CCONJ
cjfa-57636	264	21	compare	compare	VERB
cjfa-57636	264	22	the	the	DET
cjfa-57636	264	23	results	result	NOUN
cjfa-57636	264	24	against	against	ADP
cjfa-57636	264	25	a	a	DET
cjfa-57636	264	26	set	set	NOUN
cjfa-57636	264	27	of	of	ADP
cjfa-57636	264	28	control	control	NOUN
cjfa-57636	264	29	firms	firm	NOUN
cjfa-57636	264	30	that	that	PRON
cjfa-57636	264	31	continue	continue	VERB
cjfa-57636	264	32	to	to	PART
cjfa-57636	264	33	have	have	VERB
cjfa-57636	264	34	male	male	ADJ
cjfa-57636	264	35	cfos	cfos	NOUN
cjfa-57636	264	36	after	after	ADP
cjfa-57636	264	37	the	the	DET
cjfa-57636	264	38	turnover	turnover	NOUN
cjfa-57636	264	39	transition	transition	NOUN
cjfa-57636	264	40	.	.	PUNCT
cjfa-57636	265	1	the	the	DET
cjfa-57636	265	2	model	model	NOUN
cjfa-57636	265	3	is	be	AUX
cjfa-57636	265	4	represented	represent	VERB
cjfa-57636	265	5	as	as	ADP
cjfa-57636	265	6	:	:	PUNCT
cjfa-57636	265	7	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	265	8	�	�	PROPN
cjfa-57636	265	9	�	�	PROPN
cjfa-57636	265	10	�	�	PROPN
cjfa-57636	265	11	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	12	�	�	PROPN
cjfa-57636	265	13	�	�	PROPN
cjfa-57636	265	14	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	15	�	�	PROPN
cjfa-57636	265	16	∗	∗	PROPN
cjfa-57636	265	17	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	265	18	�	�	PROPN
cjfa-57636	265	19	�	�	PROPN
cjfa-57636	265	20	�	�	PROPN
cjfa-57636	265	21	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	22	�	�	PROPN
cjfa-57636	265	23	∗	∗	NOUN
cjfa-57636	265	24	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	𝐶𝐶𝐿𝐿𝐶𝐶𝑃𝑃	PROPN
cjfa-57636	265	25	∗	∗	NOUN
cjfa-57636	265	26	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	𝑃𝑃𝐶𝐶𝑃𝑃𝐶𝐶_𝑆𝑆𝑆𝑆𝑆𝑆𝑇𝑇𝐶𝐶𝑆𝑆	NUM
cjfa-57636	265	27	�	�	PROPN
cjfa-57636	265	28	�	�	PROPN
cjfa-57636	265	29	�	�	PROPN
cjfa-57636	265	30	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	31	�	�	PROPN
cjfa-57636	265	32	∗	∗	NOUN
cjfa-57636	265	33	𝑅𝑅𝐶𝐶𝑅𝑅	𝑅𝑅𝐶𝐶𝑅𝑅	PROPN
cjfa-57636	265	34	�	�	PROPN
cjfa-57636	265	35	�	�	PROPN
cjfa-57636	265	36	�	�	PROPN
cjfa-57636	265	37	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	38	�	�	PROPN
cjfa-57636	265	39	∗	∗	PROPN
cjfa-57636	265	40	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	𝐶𝐶𝐶𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	265	41	�	�	PROPN
cjfa-57636	265	42	�	�	PROPN
cjfa-57636	265	43	�	�	PROPN
cjfa-57636	265	44	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	45	�	�	PROPN
cjfa-57636	265	46	∗	∗	NOUN
cjfa-57636	265	47	𝑇𝑇𝑅𝑅	𝑇𝑇𝑅𝑅	PROPN
cjfa-57636	265	48	�	�	PROPN
cjfa-57636	265	49	�	�	PROPN
cjfa-57636	265	50	�	�	PROPN
cjfa-57636	265	51	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	52	�	�	PROPN
cjfa-57636	265	53	∗	∗	PROPN
cjfa-57636	265	54	𝐿𝐿𝐿𝐿𝐿𝐿	𝐿𝐿𝐿𝐿𝐿𝐿	PROPN
cjfa-57636	265	55	�	�	PROPN
cjfa-57636	265	56	�	�	PROPN
cjfa-57636	265	57	�	�	PROPN
cjfa-57636	265	58	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	59	�	�	PROPN
cjfa-57636	265	60	∗	∗	PROPN
cjfa-57636	265	61	𝐶𝐶𝑀𝑀	𝐶𝐶𝑀𝑀	PROPN
cjfa-57636	265	62	�	�	PROPN
cjfa-57636	265	63	�	�	PROPN
cjfa-57636	265	64	�	�	PROPN
cjfa-57636	265	65	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	66	�	�	PROPN
cjfa-57636	265	67	∗	∗	NOUN
cjfa-57636	265	68	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	𝐿𝐿𝐿𝐿𝐶𝐶𝐶𝐶	PROPN
cjfa-57636	265	69	�	�	PROPN
cjfa-57636	265	70	�	�	PROPN
cjfa-57636	265	71	�	�	PROPN
cjfa-57636	265	72	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	73	�	�	PROPN
cjfa-57636	265	74	∗	∗	NOUN
cjfa-57636	265	75	𝑅𝑅𝑅𝑅	𝑅𝑅𝑅𝑅	PROPN
cjfa-57636	265	76	�	�	PROPN
cjfa-57636	265	77	�	�	PROPN
cjfa-57636	265	78	�	�	PROPN
cjfa-57636	265	79	𝛽𝛽	𝛽𝛽	ADP
cjfa-57636	265	80	�	�	PROPN
cjfa-57636	265	81	�	�	PROPN
cjfa-57636	265	82	∗	∗	NOUN
cjfa-57636	265	83	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	𝑆𝑆𝑆𝑆𝑆𝑆𝐿𝐿	PROPN
cjfa-57636	265	84	�	�	PROPN
cjfa-57636	265	85	�	�	PROPN
cjfa-57636	265	86	�	�	PROPN
cjfa-57636	265	87	�	�	PROPN
cjfa-57636	265	88	�	�	PROPN
cjfa-57636	265	89	�	�	PROPN
cjfa-57636	265	90	(	(	PUNCT
cjfa-57636	265	91	6	6	NUM
cjfa-57636	265	92	)	)	PUNCT
cjfa-57636	265	93	in	in	ADP
cjfa-57636	265	94	equation	equation	NOUN
cjfa-57636	265	95	(	(	PUNCT
cjfa-57636	265	96	6	6	NUM
cjfa-57636	265	97	)	)	PUNCT
cjfa-57636	265	98	,	,	PUNCT
cjfa-57636	265	99	'	'	PUNCT
cjfa-57636	265	100	post	post	NOUN
cjfa-57636	265	101	'	'	PUNCT
cjfa-57636	265	102	is	be	AUX
cjfa-57636	265	103	an	an	DET
cjfa-57636	265	104	indicator	indicator	NOUN
cjfa-57636	265	105	set	set	VERB
cjfa-57636	265	106	to	to	ADP
cjfa-57636	265	107	1	1	NUM
cjfa-57636	265	108	after	after	ADP
cjfa-57636	265	109	a	a	DET
cjfa-57636	265	110	cfo	cfo	PROPN
cjfa-57636	265	111	transition	transition	NOUN
cjfa-57636	265	112	and	and	CCONJ
cjfa-57636	265	113	0	0	NUM
cjfa-57636	265	114	before	before	ADV
cjfa-57636	265	115	.	.	PUNCT
cjfa-57636	266	1	'	'	PUNCT
cjfa-57636	266	2	fcfo_switch	fcfo_switch	VERB
cjfa-57636	266	3	'	'	PUNCT
cjfa-57636	266	4	marks	mark	NOUN
cjfa-57636	266	5	male	male	ADJ
cjfa-57636	266	6	to	to	ADP
cjfa-57636	266	7	female	female	ADJ
cjfa-57636	266	8	cfo	cfo	NOUN
cjfa-57636	266	9	transitions	transition	NOUN
cjfa-57636	266	10	as	as	ADP
cjfa-57636	266	11	1	1	NUM
cjfa-57636	266	12	,	,	PUNCT
cjfa-57636	266	13	and	and	CCONJ
cjfa-57636	266	14	0	0	NUM
cjfa-57636	266	15	otherwise	otherwise	ADV
cjfa-57636	266	16	.	.	PUNCT
cjfa-57636	267	1	a	a	DET
cjfa-57636	267	2	positive	positive	ADJ
cjfa-57636	267	3	,	,	PUNCT
cjfa-57636	267	4	significant	significant	ADJ
cjfa-57636	267	5	𝛽𝛽2suggests	𝛽𝛽2suggest	NOUN
cjfa-57636	267	6	such	such	ADJ
cjfa-57636	267	7	transitions	transition	NOUN
cjfa-57636	267	8	improve	improve	VERB
cjfa-57636	267	9	accounting	accounting	NOUN
cjfa-57636	267	10	comparability	comparability	NOUN
cjfa-57636	267	11	.	.	PUNCT
cjfa-57636	268	1	results	result	NOUN
cjfa-57636	268	2	table	table	NOUN
cjfa-57636	268	3	1	1	NUM
cjfa-57636	268	4	presents	present	NOUN
cjfa-57636	268	5	summary	summary	NOUN
cjfa-57636	268	6	statistics	statistic	NOUN
cjfa-57636	268	7	for	for	ADP
cjfa-57636	268	8	our	our	PRON
cjfa-57636	268	9	variables	variable	NOUN
cjfa-57636	268	10	.	.	PUNCT
cjfa-57636	269	1	of	of	ADP
cjfa-57636	269	2	the	the	DET
cjfa-57636	269	3	24,495	24,495	NUM
cjfa-57636	269	4	cfo	cfo	ADJ
cjfa-57636	269	5	firm	firm	ADJ
cjfa-57636	269	6	-	-	PUNCT
cjfa-57636	269	7	year	year	NOUN
cjfa-57636	269	8	observations	observation	NOUN
cjfa-57636	269	9	,	,	PUNCT
cjfa-57636	269	10	9	9	NUM
cjfa-57636	269	11	%	%	NOUN
cjfa-57636	269	12	are	be	AUX
cjfa-57636	269	13	female	female	ADJ
cjfa-57636	269	14	.	.	PUNCT
cjfa-57636	270	1	the	the	DET
cjfa-57636	270	2	average	average	ADJ
cjfa-57636	270	3	financial	financial	ADJ
cjfa-57636	270	4	statement	statement	NOUN
cjfa-57636	270	5	comparability	comparability	NOUN
cjfa-57636	270	6	(	(	PUNCT
cjfa-57636	270	7	comp	comp	NOUN
cjfa-57636	270	8	)	)	PUNCT
cjfa-57636	270	9	is	be	AUX
cjfa-57636	270	10	65.27	65.27	NUM
cjfa-57636	270	11	,	,	PUNCT
cjfa-57636	270	12	with	with	ADP
cjfa-57636	270	13	a	a	DET
cjfa-57636	270	14	median	median	NOUN
cjfa-57636	270	15	of	of	ADP
cjfa-57636	270	16	66.67	66.67	NUM
cjfa-57636	270	17	.	.	PUNCT
cjfa-57636	271	1	sample	sample	NOUN
cjfa-57636	271	2	firms	firm	NOUN
cjfa-57636	271	3	have	have	VERB
cjfa-57636	271	4	an	an	DET
cjfa-57636	271	5	average	average	ADJ
cjfa-57636	271	6	roa	roa	NOUN
cjfa-57636	271	7	of	of	ADP
cjfa-57636	271	8	1	1	NUM
cjfa-57636	271	9	%	%	NOUN
cjfa-57636	271	10	,	,	PUNCT
cjfa-57636	271	11	leverage	leverage	NOUN
cjfa-57636	271	12	ratio	ratio	NOUN
cjfa-57636	271	13	of	of	ADP
cjfa-57636	271	14	21	21	NUM
cjfa-57636	271	15	%	%	NOUN
cjfa-57636	271	16	,	,	PUNCT
cjfa-57636	271	17	log	log	NOUN
cjfa-57636	271	18	of	of	ADP
cjfa-57636	271	19	total	total	ADJ
cjfa-57636	271	20	assets	asset	NOUN
cjfa-57636	271	21	size	size	NOUN
cjfa-57636	271	22	of	of	ADP
cjfa-57636	271	23	7.72	7.72	NUM
cjfa-57636	271	24	,	,	PUNCT
cjfa-57636	271	25	market	market	NOUN
cjfa-57636	271	26	to	to	ADP
cjfa-57636	271	27	book	book	NOUN
cjfa-57636	271	28	ratio	ratio	NOUN
cjfa-57636	271	29	of	of	ADP
cjfa-57636	271	30	3.19	3.19	NUM
cjfa-57636	271	31	,	,	PUNCT
cjfa-57636	271	32	and	and	CCONJ
cjfa-57636	271	33	17	17	NUM
cjfa-57636	271	34	%	%	NOUN
cjfa-57636	271	35	report	report	NOUN
cjfa-57636	271	36	losses	loss	NOUN
cjfa-57636	271	37	.	.	PUNCT
cjfa-57636	272	1	the	the	DET
cjfa-57636	272	2	average	average	ADJ
cjfa-57636	272	3	cash	cash	NOUN
cjfa-57636	272	4	holdings	holding	NOUN
cjfa-57636	272	5	level	level	NOUN
cjfa-57636	272	6	is	be	AUX
cjfa-57636	272	7	17	17	NUM
cjfa-57636	272	8	%	%	NOUN
cjfa-57636	272	9	.	.	PUNCT
cjfa-57636	273	1	table	table	NOUN
cjfa-57636	273	2	1	1	NUM
cjfa-57636	273	3	.	.	PUNCT
cjfa-57636	274	1	summary	summary	NOUN
cjfa-57636	274	2	statistics	statistic	NOUN
cjfa-57636	274	3	variable	variable	NOUN
cjfa-57636	274	4	n	n	PRON
cjfa-57636	274	5	mean	mean	VERB
cjfa-57636	274	6	std	std	PROPN
cjfa-57636	274	7	.	.	PROPN
cjfa-57636	275	1	dev	dev	PROPN
cjfa-57636	275	2	.	.	PUNCT
cjfa-57636	275	3	min	min	PROPN
cjfa-57636	275	4	.	.	PROPN
cjfa-57636	275	5	median	median	PROPN
cjfa-57636	275	6	max	max	PROPN
cjfa-57636	275	7	.	.	PROPN
cjfa-57636	276	1	fcfo	fcfo	VERB
cjfa-57636	276	2	24,495	24,495	NUM
cjfa-57636	276	3	0.09	0.09	NUM
cjfa-57636	276	4	0.32	0.32	NUM
cjfa-57636	276	5	0.00	0.00	NUM
cjfa-57636	276	6	0.00	0.00	NUM
cjfa-57636	276	7	1.00	1.00	NUM
cjfa-57636	276	8	(	(	PUNCT
cjfa-57636	276	9	6	6	NUM
cjfa-57636	276	10	)	)	PUNCT
cjfa-57636	276	11	in	in	ADP
cjfa-57636	276	12	equation	equation	NOUN
cjfa-57636	276	13	(	(	PUNCT
cjfa-57636	276	14	6	6	NUM
cjfa-57636	276	15	)	)	PUNCT
cjfa-57636	276	16	,	,	PUNCT
cjfa-57636	276	17	‘	'	PUNCT
cjfa-57636	276	18	post	post	NOUN
cjfa-57636	276	19	’	'	PUNCT
cjfa-57636	276	20	is	be	AUX
cjfa-57636	276	21	an	an	DET
cjfa-57636	276	22	indicator	indicator	NOUN
cjfa-57636	276	23	set	set	VERB
cjfa-57636	276	24	to	to	ADP
cjfa-57636	276	25	1	1	NUM
cjfa-57636	276	26	after	after	ADP
cjfa-57636	276	27	a	a	DET
cjfa-57636	276	28	cfo	cfo	PROPN
cjfa-57636	276	29	transition	transition	NOUN
cjfa-57636	276	30	and	and	CCONJ
cjfa-57636	276	31	0	0	NUM
cjfa-57636	276	32	before	before	ADV
cjfa-57636	276	33	.	.	PUNCT
cjfa-57636	277	1	‘	'	PUNCT
cjfa-57636	277	2	fcfo_switch	fcfo_switch	NOUN
cjfa-57636	277	3	’	'	PUNCT
cjfa-57636	277	4	marks	mark	VERB
cjfa-57636	277	5	male	male	ADJ
cjfa-57636	277	6	to	to	ADP
cjfa-57636	277	7	female	female	ADJ
cjfa-57636	277	8	cfo	cfo	NOUN
cjfa-57636	277	9	transitions	transition	NOUN
cjfa-57636	277	10	as	as	ADP
cjfa-57636	277	11	1	1	NUM
cjfa-57636	277	12	,	,	PUNCT
cjfa-57636	277	13	and	and	CCONJ
cjfa-57636	277	14	0	0	NUM
cjfa-57636	277	15	otherwise	otherwise	ADV
cjfa-57636	277	16	.	.	PUNCT
cjfa-57636	278	1	a	a	DET
cjfa-57636	278	2	positive	positive	ADJ
cjfa-57636	278	3	,	,	PUNCT
cjfa-57636	278	4	significant	significant	ADJ
cjfa-57636	278	5	β2	β2	NOUN
cjfa-57636	278	6	suggests	suggest	VERB
cjfa-57636	278	7	such	such	ADJ
cjfa-57636	278	8	transitions	transition	NOUN
cjfa-57636	278	9	improve	improve	VERB
cjfa-57636	278	10	accounting	accounting	NOUN
cjfa-57636	278	11	comparability	comparability	NOUN
cjfa-57636	278	12	.	.	PUNCT
cjfa-57636	279	1	resultsresults	resultsresult	NOUN
cjfa-57636	279	2	table	table	VERB
cjfa-57636	279	3	1	1	NUM
cjfa-57636	279	4	presents	present	NOUN
cjfa-57636	279	5	summary	summary	NOUN
cjfa-57636	279	6	statistics	statistic	NOUN
cjfa-57636	279	7	for	for	ADP
cjfa-57636	279	8	our	our	PRON
cjfa-57636	279	9	variables	variable	NOUN
cjfa-57636	279	10	.	.	PUNCT
cjfa-57636	280	1	of	of	ADP
cjfa-57636	280	2	the	the	DET
cjfa-57636	280	3	24,495	24,495	NUM
cjfa-57636	280	4	cfo	cfo	PROPN
cjfa-57636	280	5	firmyear	firmyear	PROPN
cjfa-57636	280	6	observations	observation	NOUN
cjfa-57636	280	7	,	,	PUNCT
cjfa-57636	280	8	9	9	NUM
cjfa-57636	280	9	%	%	NOUN
cjfa-57636	280	10	are	be	AUX
cjfa-57636	280	11	female	female	ADJ
cjfa-57636	280	12	.	.	PUNCT
cjfa-57636	281	1	the	the	DET
cjfa-57636	281	2	average	average	ADJ
cjfa-57636	281	3	financial	financial	ADJ
cjfa-57636	281	4	statement	statement	NOUN
cjfa-57636	281	5	comparability	comparability	NOUN
cjfa-57636	281	6	(	(	PUNCT
cjfa-57636	281	7	comp	comp	NOUN
cjfa-57636	281	8	)	)	PUNCT
cjfa-57636	281	9	is	be	AUX
cjfa-57636	281	10	65.27	65.27	NUM
cjfa-57636	281	11	,	,	PUNCT
cjfa-57636	281	12	with	with	ADP
cjfa-57636	281	13	a	a	DET
cjfa-57636	281	14	median	median	NOUN
cjfa-57636	281	15	of	of	ADP
cjfa-57636	281	16	66.67	66.67	NUM
cjfa-57636	281	17	.	.	PUNCT
cjfa-57636	282	1	sample	sample	NOUN
cjfa-57636	282	2	firms	firm	NOUN
cjfa-57636	282	3	have	have	VERB
cjfa-57636	282	4	an	an	DET
cjfa-57636	282	5	average	average	ADJ
cjfa-57636	282	6	roa	roa	NOUN
cjfa-57636	282	7	of	of	ADP
cjfa-57636	282	8	1	1	NUM
cjfa-57636	282	9	%	%	NOUN
cjfa-57636	282	10	,	,	PUNCT
cjfa-57636	282	11	leverage	leverage	NOUN
cjfa-57636	282	12	ratio	ratio	NOUN
cjfa-57636	282	13	of	of	ADP
cjfa-57636	282	14	21	21	NUM
cjfa-57636	282	15	%	%	NOUN
cjfa-57636	282	16	,	,	PUNCT
cjfa-57636	282	17	log	log	NOUN
cjfa-57636	282	18	of	of	ADP
cjfa-57636	282	19	total	total	ADJ
cjfa-57636	282	20	assets	asset	NOUN
cjfa-57636	282	21	size	size	NOUN
cjfa-57636	282	22	of	of	ADP
cjfa-57636	282	23	7.72	7.72	NUM
cjfa-57636	282	24	,	,	PUNCT
cjfa-57636	282	25	market	market	NOUN
cjfa-57636	282	26	to	to	ADP
cjfa-57636	282	27	book	book	NOUN
cjfa-57636	282	28	ratio	ratio	NOUN
cjfa-57636	282	29	of	of	ADP
cjfa-57636	282	30	3.19	3.19	NUM
cjfa-57636	282	31	,	,	PUNCT
cjfa-57636	282	32	and	and	CCONJ
cjfa-57636	282	33	17	17	NUM
cjfa-57636	282	34	%	%	NOUN
cjfa-57636	282	35	report	report	NOUN
cjfa-57636	282	36	losses	loss	NOUN
cjfa-57636	282	37	.	.	PUNCT
cjfa-57636	283	1	the	the	DET
cjfa-57636	283	2	average	average	ADJ
cjfa-57636	283	3	cash	cash	NOUN
cjfa-57636	283	4	holdings	holding	NOUN
cjfa-57636	283	5	level	level	NOUN
cjfa-57636	283	6	is	be	AUX
cjfa-57636	283	7	17	17	NUM
cjfa-57636	283	8	%	%	NOUN
cjfa-57636	283	9	.	.	PUNCT
cjfa-57636	284	1	xiang	xiang	PROPN
cjfa-57636	284	2	(	(	PUNCT
cjfa-57636	284	3	gail	gail	PROPN
cjfa-57636	284	4	)	)	PUNCT
cjfa-57636	284	5	gao	gao	PROPN
cjfa-57636	284	6	,	,	PUNCT
cjfa-57636	284	7	emmanuel	emmanuel	PROPN
cjfa-57636	284	8	sequeira	sequeira	PROPN
cjfa-57636	284	9	,	,	PUNCT
cjfa-57636	284	10	qifeng	qifeng	PROPN
cjfa-57636	284	11	(	(	PUNCT
cjfa-57636	284	12	charles	charles	PROPN
cjfa-57636	284	13	)	)	PUNCT
cjfa-57636	284	14	wu3636	wu3636	ADJ
cjfa-57636	284	15	table	table	NOUN
cjfa-57636	284	16	1	1	X
cjfa-57636	284	17	.	.	PUNCT
cjfa-57636	285	1	summary	summary	NOUN
cjfa-57636	285	2	statistics	statistic	NOUN
cjfa-57636	285	3	variable	variable	NOUN
cjfa-57636	285	4	n	n	PRON
cjfa-57636	285	5	mean	mean	VERB
cjfa-57636	285	6	std	std	PROPN
cjfa-57636	285	7	.	.	PROPN
cjfa-57636	286	1	dev	dev	PROPN
cjfa-57636	286	2	.	.	PUNCT
cjfa-57636	286	3	min	min	PROPN
cjfa-57636	286	4	.	.	PROPN
cjfa-57636	286	5	median	median	PROPN
cjfa-57636	286	6	max	max	PROPN
cjfa-57636	286	7	.	.	PROPN
cjfa-57636	287	1	fcfo	fcfo	VERB
cjfa-57636	287	2	24,495	24,495	NUM
cjfa-57636	287	3	0.09	0.09	NUM
cjfa-57636	287	4	0.32	0.32	NUM
cjfa-57636	287	5	0.00	0.00	NUM
cjfa-57636	287	6	0.00	0.00	NUM
cjfa-57636	287	7	1.00	1.00	NUM
cjfa-57636	287	8	comp	comp	NOUN
cjfa-57636	287	9	24,495	24,495	NUM
cjfa-57636	287	10	65.27	65.27	NUM
cjfa-57636	287	11	29.51	29.51	NUM
cjfa-57636	287	12	0.00	0.00	NUM
cjfa-57636	287	13	66.67	66.67	NUM
cjfa-57636	287	14	100.00	100.00	NUM
cjfa-57636	287	15	roa	roa	NOUN
cjfa-57636	287	16	24,495	24,495	NUM
cjfa-57636	287	17	0.01	0.01	NUM
cjfa-57636	287	18	0.03	0.03	NUM
cjfa-57636	287	19	-0.92	-0.92	ADP
cjfa-57636	287	20	0.02	0.02	NUM
cjfa-57636	287	21	6.63	6.63	NUM
cjfa-57636	287	22	lev	lev	NOUN
cjfa-57636	287	23	24,495	24,495	NUM
cjfa-57636	287	24	0.21	0.21	NUM
cjfa-57636	287	25	0.17	0.17	NUM
cjfa-57636	287	26	0.00	0.00	NUM
cjfa-57636	287	27	0.20	0.20	NUM
cjfa-57636	287	28	2.37	2.37	NUM
cjfa-57636	287	29	size	size	NOUN
cjfa-57636	287	30	24,495	24,495	NUM
cjfa-57636	287	31	7.72	7.72	NUM
cjfa-57636	287	32	1.63	1.63	NUM
cjfa-57636	287	33	2.02	2.02	NUM
cjfa-57636	287	34	7.62	7.62	NUM
cjfa-57636	287	35	13.08	13.08	NUM
cjfa-57636	287	36	ta	ta	PART
cjfa-57636	287	37	24,495	24,495	NUM
cjfa-57636	287	38	-0.05	-0.05	NUM
cjfa-57636	287	39	0.07	0.07	NUM
cjfa-57636	287	40	-1.27	-1.27	NUM
cjfa-57636	287	41	-0.04	-0.04	NUM
cjfa-57636	287	42	6.00	6.00	NUM
cjfa-57636	287	43	mb	mb	ADP
cjfa-57636	287	44	24,495	24,495	NUM
cjfa-57636	287	45	3.19	3.19	NUM
cjfa-57636	287	46	3.65	3.65	NUM
cjfa-57636	287	47	-32.57	-32.57	PROPN
cjfa-57636	287	48	2.41	2.41	NUM
cjfa-57636	287	49	563.34	563.34	NUM
cjfa-57636	287	50	loss	loss	NOUN
cjfa-57636	287	51	24,495	24,495	NUM
cjfa-57636	287	52	0.17	0.17	NUM
cjfa-57636	287	53	0.37	0.37	NUM
cjfa-57636	287	54	0.00	0.00	NUM
cjfa-57636	287	55	0.00	0.00	NUM
cjfa-57636	287	56	1.00	1.00	NUM
cjfa-57636	287	57	cash	cash	NOUN
cjfa-57636	287	58	24,495	24,495	NUM
cjfa-57636	287	59	0.17	0.17	NUM
cjfa-57636	287	60	0.17	0.17	NUM
cjfa-57636	287	61	0.00	0.00	NUM
cjfa-57636	287	62	0.10	0.10	NUM
cjfa-57636	287	63	0.90	0.90	NUM
cjfa-57636	287	64	r&d	r&d	NOUN
cjfa-57636	287	65	24,495	24,495	NUM
cjfa-57636	287	66	0.01	0.01	NUM
cjfa-57636	287	67	0.02	0.02	NUM
cjfa-57636	287	68	0.00	0.00	NUM
cjfa-57636	287	69	0.00	0.00	NUM
cjfa-57636	287	70	0.59	0.59	NUM
cjfa-57636	287	71	n	n	NUM
cjfa-57636	287	72	o	o	NOUN
cjfa-57636	287	73	t	t	NOUN
cjfa-57636	288	1	e	e	NOUN
cjfa-57636	288	2	:	:	PUNCT
cjfa-57636	288	3	this	this	DET
cjfa-57636	288	4	table	table	NOUN
cjfa-57636	288	5	presents	present	VERB
cjfa-57636	288	6	summary	summary	NOUN
cjfa-57636	288	7	statistics	statistic	NOUN
cjfa-57636	288	8	of	of	ADP
cjfa-57636	288	9	the	the	DET
cjfa-57636	288	10	variables	variable	NOUN
cjfa-57636	288	11	used	use	VERB
cjfa-57636	288	12	in	in	ADP
cjfa-57636	288	13	our	our	PRON
cjfa-57636	288	14	study	study	NOUN
cjfa-57636	288	15	.	.	PUNCT
cjfa-57636	289	1	definitions	definition	NOUN
cjfa-57636	289	2	of	of	ADP
cjfa-57636	289	3	each	each	DET
cjfa-57636	289	4	variable	variable	NOUN
cjfa-57636	289	5	can	can	AUX
cjfa-57636	289	6	be	be	AUX
cjfa-57636	289	7	found	find	VERB
cjfa-57636	289	8	in	in	ADP
cjfa-57636	289	9	the	the	DET
cjfa-57636	289	10	appendix	appendix	NOUN
cjfa-57636	289	11	.	.	PUNCT
cjfa-57636	290	1	s	s	PART
cjfa-57636	290	2	o	o	X
cjfa-57636	290	3	u	u	NOUN
cjfa-57636	290	4	r	r	NOUN
cjfa-57636	290	5	c	c	NOUN
cjfa-57636	290	6	e	e	NOUN
cjfa-57636	290	7	:	:	PUNCT
cjfa-57636	290	8	calculations	calculation	NOUN
cjfa-57636	290	9	done	do	VERB
cjfa-57636	290	10	by	by	ADP
cjfa-57636	290	11	authors	author	NOUN
cjfa-57636	290	12	,	,	PUNCT
cjfa-57636	290	13	using	use	VERB
cjfa-57636	290	14	data	datum	NOUN
cjfa-57636	290	15	from	from	ADP
cjfa-57636	290	16	compustat	compustat	NOUN
cjfa-57636	290	17	,	,	PUNCT
cjfa-57636	290	18	crsp	crsp	NOUN
cjfa-57636	290	19	,	,	PUNCT
cjfa-57636	290	20	and	and	CCONJ
cjfa-57636	290	21	execucomp	execucomp	ADJ
cjfa-57636	290	22	.	.	PUNCT
cjfa-57636	291	1	untablated	untablated	ADJ
cjfa-57636	291	2	results	result	NOUN
cjfa-57636	291	3	from	from	ADP
cjfa-57636	291	4	pearson	pearson	PROPN
cjfa-57636	291	5	correlations	correlation	NOUN
cjfa-57636	291	6	provide	provide	VERB
cjfa-57636	291	7	initial	initial	ADJ
cjfa-57636	291	8	supportive	supportive	ADJ
cjfa-57636	291	9	evidence	evidence	NOUN
cjfa-57636	291	10	of	of	ADP
cjfa-57636	291	11	female	female	ADJ
cjfa-57636	291	12	cfos	cfos	NOUN
cjfa-57636	291	13	’	'	PUNCT
cjfa-57636	291	14	impact	impact	NOUN
cjfa-57636	291	15	on	on	ADP
cjfa-57636	291	16	fsc	fsc	PROPN
cjfa-57636	291	17	:	:	PUNCT
cjfa-57636	291	18	a	a	DET
cjfa-57636	291	19	positive	positive	ADJ
cjfa-57636	291	20	link	link	NOUN
cjfa-57636	291	21	between	between	ADP
cjfa-57636	291	22	fcfo	fcfo	NOUN
cjfa-57636	291	23	and	and	CCONJ
cjfa-57636	291	24	comp	comp	NOUN
cjfa-57636	291	25	.	.	PUNCT
cjfa-57636	292	1	further	far	ADV
cjfa-57636	292	2	,	,	PUNCT
cjfa-57636	292	3	among	among	ADP
cjfa-57636	292	4	our	our	PRON
cjfa-57636	292	5	control	control	NOUN
cjfa-57636	292	6	variables	variable	NOUN
cjfa-57636	292	7	,	,	PUNCT
cjfa-57636	292	8	roa	roa	PROPN
cjfa-57636	292	9	,	,	PUNCT
cjfa-57636	292	10	lev	lev	NOUN
cjfa-57636	292	11	,	,	PUNCT
cjfa-57636	292	12	size	size	NOUN
cjfa-57636	292	13	,	,	PUNCT
cjfa-57636	292	14	and	and	CCONJ
cjfa-57636	292	15	loss	loss	NOUN
cjfa-57636	292	16	are	be	AUX
cjfa-57636	292	17	negatively	negatively	ADV
cjfa-57636	292	18	correlated	correlate	VERB
cjfa-57636	292	19	with	with	ADP
cjfa-57636	292	20	comp	comp	NOUN
cjfa-57636	292	21	while	while	SCONJ
cjfa-57636	292	22	cash	cash	NOUN
cjfa-57636	292	23	and	and	CCONJ
cjfa-57636	292	24	r&d	r&d	NOUN
cjfa-57636	292	25	are	be	AUX
cjfa-57636	292	26	positively	positively	ADV
cjfa-57636	292	27	associated	associate	VERB
cjfa-57636	292	28	.	.	PUNCT
cjfa-57636	293	1	results	result	NOUN
cjfa-57636	293	2	across	across	ADP
cjfa-57636	293	3	tables	table	NOUN
cjfa-57636	293	4	2	2	NUM
cjfa-57636	293	5	to	to	PART
cjfa-57636	293	6	4	4	NUM
cjfa-57636	293	7	validate	validate	VERB
cjfa-57636	293	8	our	our	PRON
cjfa-57636	293	9	hypothesis	hypothesis	NOUN
cjfa-57636	293	10	by	by	ADP
cjfa-57636	293	11	demonstrating	demonstrate	VERB
cjfa-57636	293	12	the	the	DET
cjfa-57636	293	13	positive	positive	ADJ
cjfa-57636	293	14	link	link	NOUN
cjfa-57636	293	15	between	between	ADP
cjfa-57636	293	16	female	female	ADJ
cjfa-57636	293	17	cfos	cfos	NOUN
cjfa-57636	293	18	and	and	CCONJ
cjfa-57636	293	19	fsc	fsc	PROPN
cjfa-57636	293	20	in	in	ADP
cjfa-57636	293	21	pooled	pool	VERB
cjfa-57636	293	22	panel	panel	NOUN
cjfa-57636	293	23	and	and	CCONJ
cjfa-57636	293	24	difference	difference	NOUN
cjfa-57636	293	25	in	in	ADP
cjfa-57636	293	26	difference	difference	NOUN
cjfa-57636	293	27	regression	regression	NOUN
cjfa-57636	293	28	settings	setting	NOUN
cjfa-57636	293	29	.	.	PUNCT
cjfa-57636	294	1	while	while	SCONJ
cjfa-57636	294	2	table	table	NOUN
cjfa-57636	294	3	2	2	NUM
cjfa-57636	294	4	presents	present	NOUN
cjfa-57636	294	5	results	result	NOUN
cjfa-57636	294	6	from	from	ADP
cjfa-57636	294	7	the	the	DET
cjfa-57636	294	8	pooled	pool	VERB
cjfa-57636	294	9	panel	panel	NOUN
cjfa-57636	294	10	regression	regression	NOUN
cjfa-57636	294	11	tests	test	NOUN
cjfa-57636	294	12	,	,	PUNCT
cjfa-57636	294	13	tables	table	VERB
cjfa-57636	294	14	3	3	NUM
cjfa-57636	294	15	and	and	CCONJ
cjfa-57636	294	16	4	4	NUM
cjfa-57636	294	17	present	present	ADJ
cjfa-57636	294	18	results	result	NOUN
cjfa-57636	294	19	from	from	ADP
cjfa-57636	294	20	firms	firm	NOUN
cjfa-57636	294	21	that	that	PRON
cjfa-57636	294	22	transition	transition	NOUN
cjfa-57636	294	23	from	from	ADP
cjfa-57636	294	24	female	female	ADJ
cjfa-57636	294	25	cfos	cfos	NOUN
cjfa-57636	294	26	to	to	ADP
cjfa-57636	294	27	male	male	ADJ
cjfa-57636	294	28	cfos	cfos	NOUN
cjfa-57636	294	29	and	and	CCONJ
cjfa-57636	294	30	vice	vice	NOUN
cjfa-57636	294	31	versa	versa	ADV
cjfa-57636	294	32	,	,	PUNCT
cjfa-57636	294	33	respectively	respectively	ADV
cjfa-57636	294	34	.	.	PUNCT
cjfa-57636	294	35	table	table	NOUN
cjfa-57636	294	36	2	2	NUM
cjfa-57636	294	37	demonstrates	demonstrate	VERB
cjfa-57636	294	38	that	that	SCONJ
cjfa-57636	294	39	female	female	ADJ
cjfa-57636	294	40	cfos	cfos	NOUN
cjfa-57636	294	41	are	be	AUX
cjfa-57636	294	42	associated	associate	VERB
cjfa-57636	294	43	with	with	ADP
cjfa-57636	294	44	higher	high	ADJ
cjfa-57636	294	45	levels	level	NOUN
cjfa-57636	294	46	of	of	ADP
cjfa-57636	294	47	fsc	fsc	PROPN
cjfa-57636	294	48	when	when	SCONJ
cjfa-57636	294	49	examined	examine	VERB
cjfa-57636	294	50	in	in	ADP
cjfa-57636	294	51	a	a	DET
cjfa-57636	294	52	pooled	pool	VERB
cjfa-57636	294	53	panel	panel	NOUN
cjfa-57636	294	54	regression	regression	NOUN
cjfa-57636	294	55	setting	setting	NOUN
cjfa-57636	294	56	.	.	PUNCT
cjfa-57636	295	1	column	column	NOUN
cjfa-57636	296	1	[	[	X
cjfa-57636	296	2	1	1	NUM
cjfa-57636	296	3	]	]	PUNCT
cjfa-57636	296	4	presents	present	VERB
cjfa-57636	296	5	results	result	NOUN
cjfa-57636	296	6	without	without	ADP
cjfa-57636	296	7	the	the	DET
cjfa-57636	296	8	inclusion	inclusion	NOUN
cjfa-57636	296	9	of	of	ADP
cjfa-57636	296	10	year	year	NOUN
cjfa-57636	296	11	fixed	fix	VERB
cjfa-57636	296	12	effects	effect	NOUN
cjfa-57636	296	13	,	,	PUNCT
cjfa-57636	296	14	while	while	SCONJ
cjfa-57636	296	15	column	column	NOUN
cjfa-57636	296	16	[	[	X
cjfa-57636	296	17	2	2	NUM
cjfa-57636	296	18	]	]	PUNCT
cjfa-57636	296	19	presents	present	VERB
cjfa-57636	296	20	results	result	NOUN
cjfa-57636	296	21	with	with	ADP
cjfa-57636	296	22	industry	industry	NOUN
cjfa-57636	296	23	and	and	CCONJ
cjfa-57636	296	24	year	year	NOUN
cjfa-57636	296	25	fixed	fix	VERB
cjfa-57636	296	26	effects	effect	NOUN
cjfa-57636	296	27	included	include	VERB
cjfa-57636	296	28	.	.	PUNCT
cjfa-57636	297	1	both	both	DET
cjfa-57636	297	2	columns	column	NOUN
cjfa-57636	297	3	show	show	VERB
cjfa-57636	297	4	a	a	DET
cjfa-57636	297	5	significant	significant	ADJ
cjfa-57636	297	6	positive	positive	ADJ
cjfa-57636	297	7	relationship	relationship	NOUN
cjfa-57636	297	8	between	between	ADP
cjfa-57636	297	9	female	female	ADJ
cjfa-57636	297	10	cfos	cfos	NOUN
cjfa-57636	297	11	and	and	CCONJ
cjfa-57636	297	12	accounting	accounting	NOUN
cjfa-57636	297	13	comparability	comparability	NOUN
cjfa-57636	297	14	.	.	PUNCT
cjfa-57636	298	1	firms	firm	NOUN
cjfa-57636	298	2	with	with	ADP
cjfa-57636	298	3	female	female	ADJ
cjfa-57636	298	4	cfos	cfos	NOUN
cjfa-57636	298	5	have	have	VERB
cjfa-57636	298	6	1.1	1.1	NUM
cjfa-57636	298	7	%	%	NOUN
cjfa-57636	298	8	higher	high	ADJ
cjfa-57636	298	9	fsc	fsc	PROPN
cjfa-57636	298	10	than	than	ADP
cjfa-57636	298	11	those	those	PRON
cjfa-57636	298	12	with	with	ADP
cjfa-57636	298	13	males	male	NOUN
cjfa-57636	298	14	cfos	cfos	NOUN
cjfa-57636	298	15	.	.	PUNCT
cjfa-57636	299	1	this	this	DET
cjfa-57636	299	2	result	result	NOUN
cjfa-57636	299	3	is	be	AUX
cjfa-57636	299	4	statistically	statistically	ADV
cjfa-57636	299	5	significant	significant	ADJ
cjfa-57636	299	6	at	at	ADP
cjfa-57636	299	7	the	the	DET
cjfa-57636	299	8	10	10	NUM
cjfa-57636	299	9	%	%	NOUN
cjfa-57636	299	10	significance	significance	NOUN
cjfa-57636	299	11	level	level	NOUN
cjfa-57636	299	12	.	.	PUNCT
cjfa-57636	300	1	thus	thus	ADV
cjfa-57636	300	2	,	,	PUNCT
cjfa-57636	300	3	the	the	DET
cjfa-57636	300	4	impact	impact	NOUN
cjfa-57636	300	5	of	of	ADP
cjfa-57636	300	6	female	female	ADJ
cjfa-57636	300	7	executives	executive	NOUN
cjfa-57636	300	8	on	on	ADP
cjfa-57636	300	9	the	the	DET
cjfa-57636	300	10	quality	quality	NOUN
cjfa-57636	300	11	comparability	comparability	NOUN
cjfa-57636	300	12	…	…	PUNCT
cjfa-57636	300	13	3737	3737	NUM
cjfa-57636	300	14	the	the	DET
cjfa-57636	300	15	pooled	pool	VERB
cjfa-57636	300	16	regression	regression	NOUN
cjfa-57636	300	17	analysis	analysis	NOUN
cjfa-57636	300	18	results	result	NOUN
cjfa-57636	300	19	provide	provide	VERB
cjfa-57636	300	20	primary	primary	ADJ
cjfa-57636	300	21	evidence	evidence	NOUN
cjfa-57636	300	22	supporting	support	VERB
cjfa-57636	300	23	our	our	PRON
cjfa-57636	300	24	hypothesis	hypothesis	NOUN
cjfa-57636	300	25	that	that	SCONJ
cjfa-57636	300	26	female	female	ADJ
cjfa-57636	300	27	cfos	cfos	NOUN
cjfa-57636	300	28	are	be	AUX
cjfa-57636	300	29	associated	associate	VERB
cjfa-57636	300	30	with	with	ADP
cjfa-57636	300	31	higher	high	ADJ
cjfa-57636	300	32	fsc	fsc	PROPN
cjfa-57636	300	33	.	.	PUNCT
cjfa-57636	301	1	this	this	DET
cjfa-57636	301	2	result	result	NOUN
cjfa-57636	301	3	is	be	AUX
cjfa-57636	301	4	also	also	ADV
cjfa-57636	301	5	consistent	consistent	ADJ
cjfa-57636	301	6	with	with	ADP
cjfa-57636	301	7	prior	prior	ADJ
cjfa-57636	301	8	studies	study	NOUN
cjfa-57636	301	9	that	that	PRON
cjfa-57636	301	10	find	find	VERB
cjfa-57636	301	11	that	that	SCONJ
cjfa-57636	301	12	female	female	ADJ
cjfa-57636	301	13	cfos	cfos	NOUN
cjfa-57636	301	14	are	be	AUX
cjfa-57636	301	15	associated	associate	VERB
cjfa-57636	301	16	with	with	ADP
cjfa-57636	301	17	higher	high	ADJ
cjfa-57636	301	18	financial	financial	ADJ
cjfa-57636	301	19	reporting	reporting	NOUN
cjfa-57636	301	20	quality	quality	NOUN
cjfa-57636	301	21	.	.	PUNCT
cjfa-57636	302	1	table	table	NOUN
cjfa-57636	302	2	2	2	NUM
cjfa-57636	302	3	.	.	PUNCT
cjfa-57636	303	1	fsc	fsc	PROPN
cjfa-57636	303	2	for	for	ADP
cjfa-57636	303	3	firms	firm	NOUN
cjfa-57636	303	4	with	with	ADP
cjfa-57636	303	5	female	female	ADJ
cjfa-57636	303	6	cfos	cfos	NOUN
cjfa-57636	303	7	dependent	dependent	ADJ
cjfa-57636	303	8	variable	variable	NOUN
cjfa-57636	303	9	:	:	PUNCT
cjfa-57636	303	10	comp	comp	PROPN
cjfa-57636	303	11	coeff	coeff	PROPN
cjfa-57636	303	12	.	.	PUNCT
cjfa-57636	304	1	(	(	PUNCT
cjfa-57636	304	2	t	t	NOUN
cjfa-57636	304	3	-	-	PUNCT
cjfa-57636	304	4	stat	stat	NOUN
cjfa-57636	304	5	)	)	PUNCT
cjfa-57636	304	6	coeff	coeff	PROPN
cjfa-57636	304	7	.	.	PUNCT
cjfa-57636	305	1	(	(	PUNCT
cjfa-57636	305	2	t	t	NOUN
cjfa-57636	305	3	-	-	PUNCT
cjfa-57636	305	4	stat	stat	NOUN
cjfa-57636	305	5	)	)	PUNCT
cjfa-57636	306	1	[	[	X
cjfa-57636	306	2	1	1	X
cjfa-57636	306	3	]	]	X
cjfa-57636	306	4	[	[	X
cjfa-57636	306	5	2	2	NUM
cjfa-57636	306	6	]	]	X
cjfa-57636	306	7	fcfo	fcfo	NOUN
cjfa-57636	306	8	0.010	0.010	NUM
cjfa-57636	306	9	*	*	NOUN
cjfa-57636	306	10	0.011	0.011	NUM
cjfa-57636	306	11	*	*	PUNCT
cjfa-57636	306	12	(	(	PUNCT
cjfa-57636	306	13	1.80	1.80	NUM
cjfa-57636	306	14	)	)	PUNCT
cjfa-57636	306	15	(	(	PUNCT
cjfa-57636	306	16	1.92	1.92	NUM
cjfa-57636	306	17	)	)	PUNCT
cjfa-57636	306	18	roa	roa	NOUN
cjfa-57636	306	19	1.294	1.294	NUM
cjfa-57636	306	20	*	*	PUNCT
cjfa-57636	306	21	*	*	PUNCT
cjfa-57636	306	22	*	*	PUNCT
cjfa-57636	306	23	1.325	1.325	NUM
cjfa-57636	306	24	*	*	PUNCT
cjfa-57636	306	25	*	*	PUNCT
cjfa-57636	306	26	*	*	PUNCT
cjfa-57636	306	27	(	(	PUNCT
cjfa-57636	306	28	14.88	14.88	NUM
cjfa-57636	306	29	)	)	PUNCT
cjfa-57636	306	30	(	(	PUNCT
cjfa-57636	306	31	15.49	15.49	NUM
cjfa-57636	306	32	)	)	PUNCT
cjfa-57636	306	33	lev	lev	NOUN
cjfa-57636	306	34	-0.172	-0.172	NOUN
cjfa-57636	306	35	*	*	PUNCT
cjfa-57636	306	36	*	*	PUNCT
cjfa-57636	306	37	*	*	PUNCT
cjfa-57636	306	38	-0.200	-0.200	PUNCT
cjfa-57636	306	39	(	(	PUNCT
cjfa-57636	306	40	-13.92	-13.92	NOUN
cjfa-57636	306	41	)	)	PUNCT
cjfa-57636	306	42	(	(	PUNCT
cjfa-57636	306	43	-16.15	-16.15	NOUN
cjfa-57636	306	44	)	)	PUNCT
cjfa-57636	306	45	size	size	NOUN
cjfa-57636	306	46	0.074	0.074	NUM
cjfa-57636	306	47	*	*	PUNCT
cjfa-57636	306	48	*	*	PUNCT
cjfa-57636	306	49	*	*	PUNCT
cjfa-57636	306	50	0.077	0.077	NUM
cjfa-57636	306	51	*	*	PUNCT
cjfa-57636	306	52	*	*	PUNCT
cjfa-57636	306	53	*	*	PUNCT
cjfa-57636	306	54	(	(	PUNCT
cjfa-57636	306	55	18.57	18.57	NUM
cjfa-57636	306	56	)	)	PUNCT
cjfa-57636	306	57	(	(	PUNCT
cjfa-57636	306	58	19.52	19.52	NUM
cjfa-57636	306	59	)	)	PUNCT
cjfa-57636	306	60	ta	ta	ADP
cjfa-57636	307	1	-0.333	-0.333	ADV
cjfa-57636	307	2	*	*	PUNCT
cjfa-57636	307	3	*	*	PUNCT
cjfa-57636	307	4	*	*	PUNCT
cjfa-57636	307	5	-0.325	-0.325	PUNCT
cjfa-57636	307	6	*	*	PUNCT
cjfa-57636	307	7	*	*	PUNCT
cjfa-57636	307	8	*	*	PUNCT
cjfa-57636	307	9	(	(	PUNCT
cjfa-57636	307	10	-11.86	-11.86	PROPN
cjfa-57636	307	11	)	)	PUNCT
cjfa-57636	307	12	(	(	PUNCT
cjfa-57636	307	13	-11.73	-11.73	PROPN
cjfa-57636	307	14	)	)	PUNCT
cjfa-57636	307	15	mb	mb	ADP
cjfa-57636	307	16	0.007	0.007	NUM
cjfa-57636	307	17	*	*	PUNCT
cjfa-57636	307	18	*	*	PUNCT
cjfa-57636	307	19	*	*	NOUN
cjfa-57636	307	20	0.005	0.005	NUM
cjfa-57636	307	21	*	*	PUNCT
cjfa-57636	307	22	*	*	PUNCT
cjfa-57636	307	23	*	*	PUNCT
cjfa-57636	307	24	(	(	PUNCT
cjfa-57636	307	25	12.93	12.93	NUM
cjfa-57636	307	26	)	)	PUNCT
cjfa-57636	307	27	(	(	PUNCT
cjfa-57636	307	28	10.43	10.43	NUM
cjfa-57636	307	29	)	)	PUNCT
cjfa-57636	307	30	loss	loss	NOUN
cjfa-57636	307	31	-0.093	-0.093	NOUN
cjfa-57636	307	32	*	*	PUNCT
cjfa-57636	307	33	*	*	PUNCT
cjfa-57636	307	34	*	*	PUNCT
cjfa-57636	307	35	-0.095	-0.095	NUM
cjfa-57636	307	36	(	(	PUNCT
cjfa-57636	307	37	-14.15	-14.15	NOUN
cjfa-57636	307	38	)	)	PUNCT
cjfa-57636	307	39	(	(	PUNCT
cjfa-57636	307	40	-14.73	-14.73	CCONJ
cjfa-57636	307	41	)	)	PUNCT
cjfa-57636	307	42	cash	cash	NOUN
cjfa-57636	307	43	-0.037	-0.037	NOUN
cjfa-57636	307	44	*	*	PUNCT
cjfa-57636	307	45	*	*	NOUN
cjfa-57636	307	46	-0.014	-0.014	NOUN
cjfa-57636	307	47	(	(	PUNCT
cjfa-57636	307	48	-2.5	-2.5	PROPN
cjfa-57636	307	49	)	)	PUNCT
cjfa-57636	307	50	(	(	PUNCT
cjfa-57636	307	51	-0.98	-0.98	X
cjfa-57636	307	52	)	)	PUNCT
cjfa-57636	307	53	r&d	r&d	NOUN
cjfa-57636	307	54	1.152	1.152	NUM
cjfa-57636	307	55	*	*	PUNCT
cjfa-57636	307	56	*	*	PUNCT
cjfa-57636	307	57	*	*	PUNCT
cjfa-57636	307	58	1.055	1.055	NUM
cjfa-57636	307	59	*	*	PUNCT
cjfa-57636	307	60	*	*	PUNCT
cjfa-57636	307	61	*	*	PUNCT
cjfa-57636	307	62	(	(	PUNCT
cjfa-57636	307	63	7.48	7.48	NUM
cjfa-57636	307	64	)	)	PUNCT
cjfa-57636	307	65	(	(	PUNCT
cjfa-57636	307	66	6.95	6.95	NUM
cjfa-57636	307	67	)	)	PUNCT
cjfa-57636	307	68	industry	industry	NOUN
cjfa-57636	307	69	fixed	fix	VERB
cjfa-57636	307	70	effects	effect	NOUN
cjfa-57636	308	1	yes	yes	INTJ
cjfa-57636	308	2	yes	yes	INTJ
cjfa-57636	308	3	year	year	NOUN
cjfa-57636	308	4	fixed	fix	VERB
cjfa-57636	308	5	effects	effect	NOUN
cjfa-57636	309	1	no	no	INTJ
cjfa-57636	309	2	yes	yes	INTJ
cjfa-57636	310	1	xiang	xiang	PROPN
cjfa-57636	310	2	(	(	PUNCT
cjfa-57636	310	3	gail	gail	PROPN
cjfa-57636	310	4	)	)	PUNCT
cjfa-57636	310	5	gao	gao	PROPN
cjfa-57636	310	6	,	,	PUNCT
cjfa-57636	310	7	emmanuel	emmanuel	PROPN
cjfa-57636	310	8	sequeira	sequeira	PROPN
cjfa-57636	310	9	,	,	PUNCT
cjfa-57636	310	10	qifeng	qifeng	PROPN
cjfa-57636	310	11	(	(	PUNCT
cjfa-57636	310	12	charles	charles	PROPN
cjfa-57636	310	13	)	)	PUNCT
cjfa-57636	310	14	wu3838	wu3838	VERB
cjfa-57636	310	15	dependent	dependent	ADJ
cjfa-57636	310	16	variable	variable	NOUN
cjfa-57636	310	17	:	:	PUNCT
cjfa-57636	310	18	comp	comp	PROPN
cjfa-57636	310	19	coeff	coeff	PROPN
cjfa-57636	310	20	.	.	PUNCT
cjfa-57636	311	1	(	(	PUNCT
cjfa-57636	311	2	t	t	NOUN
cjfa-57636	311	3	-	-	PUNCT
cjfa-57636	311	4	stat	stat	NOUN
cjfa-57636	311	5	)	)	PUNCT
cjfa-57636	311	6	coeff	coeff	PROPN
cjfa-57636	311	7	.	.	PUNCT
cjfa-57636	312	1	(	(	PUNCT
cjfa-57636	312	2	t	t	NOUN
cjfa-57636	312	3	-	-	PUNCT
cjfa-57636	312	4	stat	stat	NOUN
cjfa-57636	312	5	)	)	PUNCT
cjfa-57636	313	1	n	n	CCONJ
cjfa-57636	313	2	24,495	24,495	NUM
cjfa-57636	313	3	24,495	24,495	NUM
cjfa-57636	313	4	adjusted	adjust	VERB
cjfa-57636	313	5	r2	r2	PROPN
cjfa-57636	313	6	0.29	0.29	NUM
cjfa-57636	313	7	0.32	0.32	NUM
cjfa-57636	313	8	n	n	NUM
cjfa-57636	314	1	o	o	NOUN
cjfa-57636	314	2	t	t	NOUN
cjfa-57636	314	3	e	e	NOUN
cjfa-57636	314	4	:	:	PUNCT
cjfa-57636	314	5	this	this	DET
cjfa-57636	314	6	table	table	NOUN
cjfa-57636	314	7	presents	present	VERB
cjfa-57636	314	8	multivariate	multivariate	NOUN
cjfa-57636	314	9	regression	regression	NOUN
cjfa-57636	314	10	results	result	NOUN
cjfa-57636	314	11	for	for	ADP
cjfa-57636	314	12	the	the	DET
cjfa-57636	314	13	effects	effect	NOUN
cjfa-57636	314	14	of	of	ADP
cjfa-57636	314	15	female	female	ADJ
cjfa-57636	314	16	cfos	cfos	NOUN
cjfa-57636	314	17	on	on	ADP
cjfa-57636	314	18	financial	financial	ADJ
cjfa-57636	314	19	statement	statement	NOUN
cjfa-57636	314	20	comparability	comparability	NOUN
cjfa-57636	314	21	.	.	PUNCT
cjfa-57636	315	1	variable	variable	ADJ
cjfa-57636	315	2	descriptions	description	NOUN
cjfa-57636	315	3	can	can	AUX
cjfa-57636	315	4	be	be	AUX
cjfa-57636	315	5	found	find	VERB
cjfa-57636	315	6	in	in	ADP
cjfa-57636	315	7	the	the	DET
cjfa-57636	315	8	appendix	appendix	NOUN
cjfa-57636	315	9	.	.	PUNCT
cjfa-57636	316	1	*	*	PUNCT
cjfa-57636	316	2	*	*	PUNCT
cjfa-57636	316	3	*	*	PUNCT
cjfa-57636	316	4	,	,	PUNCT
cjfa-57636	316	5	*	*	PUNCT
cjfa-57636	317	1	*	*	PUNCT
cjfa-57636	317	2	,	,	PUNCT
cjfa-57636	317	3	and	and	CCONJ
cjfa-57636	317	4	*	*	PUNCT
cjfa-57636	317	5	indicate	indicate	VERB
cjfa-57636	317	6	statistical	statistical	ADJ
cjfa-57636	317	7	significance	significance	NOUN
cjfa-57636	317	8	at	at	ADP
cjfa-57636	317	9	the	the	DET
cjfa-57636	317	10	0.01	0.01	NUM
cjfa-57636	317	11	,	,	PUNCT
cjfa-57636	317	12	0.05	0.05	NUM
cjfa-57636	317	13	,	,	PUNCT
cjfa-57636	317	14	and	and	CCONJ
cjfa-57636	317	15	0.10	0.10	NUM
cjfa-57636	317	16	levels	level	NOUN
cjfa-57636	317	17	,	,	PUNCT
cjfa-57636	317	18	respectively	respectively	ADV
cjfa-57636	317	19	.	.	PUNCT
cjfa-57636	317	20	s	s	PART
cjfa-57636	318	1	o	o	X
cjfa-57636	318	2	u	u	NOUN
cjfa-57636	318	3	r	r	NOUN
cjfa-57636	318	4	c	c	NOUN
cjfa-57636	318	5	e	e	NOUN
cjfa-57636	318	6	:	:	PUNCT
cjfa-57636	318	7	tests	test	NOUN
cjfa-57636	318	8	are	be	AUX
cjfa-57636	318	9	developed	develop	VERB
cjfa-57636	318	10	by	by	ADP
cjfa-57636	318	11	authors	author	NOUN
cjfa-57636	318	12	,	,	PUNCT
cjfa-57636	318	13	using	use	VERB
cjfa-57636	318	14	data	datum	NOUN
cjfa-57636	318	15	from	from	ADP
cjfa-57636	318	16	compustat	compustat	NOUN
cjfa-57636	318	17	,	,	PUNCT
cjfa-57636	318	18	crsp	crsp	NOUN
cjfa-57636	318	19	,	,	PUNCT
cjfa-57636	318	20	and	and	CCONJ
cjfa-57636	318	21	execucomp	execucomp	ADJ
cjfa-57636	318	22	.	.	PUNCT
cjfa-57636	319	1	table	table	NOUN
cjfa-57636	319	2	3	3	NUM
cjfa-57636	319	3	presents	present	NOUN
cjfa-57636	319	4	results	result	NOUN
cjfa-57636	319	5	for	for	ADP
cjfa-57636	319	6	tests	test	NOUN
cjfa-57636	319	7	examining	examine	VERB
cjfa-57636	319	8	differences	difference	NOUN
cjfa-57636	319	9	in	in	ADP
cjfa-57636	319	10	fsc	fsc	PROPN
cjfa-57636	319	11	for	for	ADP
cjfa-57636	319	12	firms	firm	NOUN
cjfa-57636	319	13	that	that	PRON
cjfa-57636	319	14	experience	experience	VERB
cjfa-57636	319	15	female	female	ADJ
cjfa-57636	319	16	to	to	ADP
cjfa-57636	319	17	male	male	NOUN
cjfa-57636	319	18	cfo	cfo	ADJ
cjfa-57636	319	19	turnover	turnover	NOUN
cjfa-57636	319	20	transitions	transition	NOUN
cjfa-57636	319	21	.	.	PUNCT
cjfa-57636	320	1	if	if	SCONJ
cjfa-57636	320	2	we	we	PRON
cjfa-57636	320	3	argue	argue	VERB
cjfa-57636	320	4	that	that	SCONJ
cjfa-57636	320	5	female	female	ADJ
cjfa-57636	320	6	cfos	cfos	NOUN
cjfa-57636	320	7	are	be	AUX
cjfa-57636	320	8	associated	associate	VERB
cjfa-57636	320	9	with	with	ADP
cjfa-57636	320	10	increased	increase	VERB
cjfa-57636	320	11	accounting	accounting	NOUN
cjfa-57636	320	12	comparability	comparability	NOUN
cjfa-57636	320	13	,	,	PUNCT
cjfa-57636	320	14	then	then	ADV
cjfa-57636	320	15	having	have	VERB
cjfa-57636	320	16	a	a	DET
cjfa-57636	320	17	firm	firm	ADJ
cjfa-57636	320	18	switch	switch	NOUN
cjfa-57636	320	19	from	from	ADP
cjfa-57636	320	20	a	a	DET
cjfa-57636	320	21	female	female	NOUN
cjfa-57636	320	22	to	to	PART
cjfa-57636	320	23	male	male	NOUN
cjfa-57636	320	24	cfo	cfo	PROPN
cjfa-57636	320	25	should	should	AUX
cjfa-57636	320	26	result	result	VERB
cjfa-57636	320	27	in	in	ADP
cjfa-57636	320	28	a	a	DET
cjfa-57636	320	29	decrease	decrease	NOUN
cjfa-57636	320	30	in	in	ADP
cjfa-57636	320	31	accounting	accounting	NOUN
cjfa-57636	320	32	comparability	comparability	NOUN
cjfa-57636	320	33	.	.	PUNCT
cjfa-57636	321	1	column	column	NOUN
cjfa-57636	322	1	[	[	X
cjfa-57636	322	2	1	1	NUM
cjfa-57636	322	3	]	]	PUNCT
cjfa-57636	322	4	presents	present	VERB
cjfa-57636	322	5	results	result	NOUN
cjfa-57636	322	6	without	without	ADP
cjfa-57636	322	7	year	year	NOUN
cjfa-57636	322	8	fixed	fix	VERB
cjfa-57636	322	9	effects	effect	NOUN
cjfa-57636	322	10	included	include	VERB
cjfa-57636	322	11	,	,	PUNCT
cjfa-57636	322	12	while	while	SCONJ
cjfa-57636	322	13	column	column	NOUN
cjfa-57636	322	14	[	[	X
cjfa-57636	322	15	2	2	NUM
cjfa-57636	322	16	]	]	PUNCT
cjfa-57636	322	17	includes	include	VERB
cjfa-57636	322	18	industry	industry	NOUN
cjfa-57636	322	19	and	and	CCONJ
cjfa-57636	322	20	year	year	NOUN
cjfa-57636	322	21	fixed	fix	VERB
cjfa-57636	322	22	effects	effect	NOUN
cjfa-57636	322	23	.	.	PUNCT
cjfa-57636	323	1	the	the	DET
cjfa-57636	323	2	regression	regression	NOUN
cjfa-57636	323	3	results	result	VERB
cjfa-57636	323	4	support	support	VERB
cjfa-57636	323	5	our	our	PRON
cjfa-57636	323	6	hypothesis	hypothesis	NOUN
cjfa-57636	323	7	.	.	PUNCT
cjfa-57636	324	1	we	we	PRON
cjfa-57636	324	2	find	find	VERB
cjfa-57636	324	3	that	that	SCONJ
cjfa-57636	324	4	when	when	SCONJ
cjfa-57636	324	5	including	include	VERB
cjfa-57636	324	6	only	only	ADJ
cjfa-57636	324	7	industry	industry	NOUN
cjfa-57636	324	8	fixed	fix	VERB
cjfa-57636	324	9	effects	effect	NOUN
cjfa-57636	324	10	,	,	PUNCT
cjfa-57636	324	11	firms	firm	NOUN
cjfa-57636	324	12	switching	switch	VERB
cjfa-57636	324	13	from	from	ADP
cjfa-57636	324	14	female	female	ADJ
cjfa-57636	324	15	to	to	ADP
cjfa-57636	324	16	male	male	ADJ
cjfa-57636	324	17	cfos	cfos	NOUN
cjfa-57636	324	18	experience	experience	NOUN
cjfa-57636	324	19	decreases	decrease	NOUN
cjfa-57636	324	20	in	in	ADP
cjfa-57636	324	21	fsc	fsc	PROPN
cjfa-57636	324	22	of	of	ADP
cjfa-57636	324	23	6.8	6.8	NUM
cjfa-57636	324	24	%	%	NOUN
cjfa-57636	324	25	.	.	PUNCT
cjfa-57636	325	1	further	far	ADV
cjfa-57636	325	2	,	,	PUNCT
cjfa-57636	325	3	when	when	SCONJ
cjfa-57636	325	4	including	include	VERB
cjfa-57636	325	5	both	both	CCONJ
cjfa-57636	325	6	industry	industry	NOUN
cjfa-57636	325	7	and	and	CCONJ
cjfa-57636	325	8	year	year	NOUN
cjfa-57636	325	9	fixed	fix	VERB
cjfa-57636	325	10	effects	effect	NOUN
cjfa-57636	325	11	,	,	PUNCT
cjfa-57636	325	12	firms	firm	NOUN
cjfa-57636	325	13	with	with	ADP
cjfa-57636	325	14	a	a	DET
cjfa-57636	325	15	female	female	ADJ
cjfa-57636	325	16	to	to	ADP
cjfa-57636	325	17	male	male	NOUN
cjfa-57636	325	18	cfo	cfo	NOUN
cjfa-57636	325	19	transition	transition	NOUN
cjfa-57636	325	20	experience	experience	VERB
cjfa-57636	325	21	a	a	DET
cjfa-57636	325	22	7.6	7.6	NUM
cjfa-57636	325	23	%	%	NOUN
cjfa-57636	325	24	decrease	decrease	NOUN
cjfa-57636	325	25	in	in	ADP
cjfa-57636	325	26	fsc	fsc	PROPN
cjfa-57636	325	27	.	.	PUNCT
cjfa-57636	326	1	both	both	DET
cjfa-57636	326	2	results	result	NOUN
cjfa-57636	326	3	are	be	AUX
cjfa-57636	326	4	significant	significant	ADJ
cjfa-57636	326	5	at	at	ADP
cjfa-57636	326	6	the	the	DET
cjfa-57636	326	7	1	1	NUM
cjfa-57636	326	8	%	%	NOUN
cjfa-57636	326	9	level	level	NOUN
cjfa-57636	326	10	.	.	PUNCT
cjfa-57636	327	1	table	table	NOUN
cjfa-57636	327	2	3	3	NUM
cjfa-57636	327	3	.	.	PUNCT
cjfa-57636	328	1	fsc	fsc	PROPN
cjfa-57636	328	2	for	for	ADP
cjfa-57636	328	3	firms	firm	NOUN
cjfa-57636	328	4	that	that	PRON
cjfa-57636	328	5	switch	switch	VERB
cjfa-57636	328	6	from	from	ADP
cjfa-57636	328	7	female	female	ADJ
cjfa-57636	328	8	cfos	cfos	NOUN
cjfa-57636	328	9	to	to	ADP
cjfa-57636	328	10	male	male	ADJ
cjfa-57636	328	11	cfos	cfos	PROPN
cjfa-57636	328	12	dependent	dependent	ADJ
cjfa-57636	328	13	variable	variable	NOUN
cjfa-57636	328	14	:	:	PUNCT
cjfa-57636	328	15	comp	comp	PROPN
cjfa-57636	328	16	coeff	coeff	PROPN
cjfa-57636	328	17	.	.	PUNCT
cjfa-57636	329	1	(	(	PUNCT
cjfa-57636	329	2	t	t	NOUN
cjfa-57636	329	3	-	-	PUNCT
cjfa-57636	329	4	stat	stat	NOUN
cjfa-57636	329	5	)	)	PUNCT
cjfa-57636	329	6	coeff	coeff	PROPN
cjfa-57636	329	7	.	.	PUNCT
cjfa-57636	330	1	(	(	PUNCT
cjfa-57636	330	2	t	t	NOUN
cjfa-57636	330	3	-	-	PUNCT
cjfa-57636	330	4	stat	stat	NOUN
cjfa-57636	330	5	)	)	PUNCT
cjfa-57636	331	1	[	[	X
cjfa-57636	331	2	1	1	X
cjfa-57636	331	3	]	]	X
cjfa-57636	331	4	[	[	X
cjfa-57636	331	5	2	2	NUM
cjfa-57636	331	6	]	]	X
cjfa-57636	331	7	post	post	NOUN
cjfa-57636	331	8	-0.068	-0.068	NOUN
cjfa-57636	331	9	*	*	PUNCT
cjfa-57636	331	10	*	*	PUNCT
cjfa-57636	331	11	*	*	PUNCT
cjfa-57636	331	12	-0.076	-0.076	PROPN
cjfa-57636	331	13	*	*	PUNCT
cjfa-57636	331	14	*	*	PUNCT
cjfa-57636	331	15	*	*	PUNCT
cjfa-57636	331	16	(	(	PUNCT
cjfa-57636	331	17	-5.33	-5.33	NUM
cjfa-57636	331	18	)	)	PUNCT
cjfa-57636	331	19	(	(	PUNCT
cjfa-57636	331	20	-5.25	-5.25	PROPN
cjfa-57636	331	21	)	)	PUNCT
cjfa-57636	331	22	roa	roa	NOUN
cjfa-57636	331	23	1.828	1.828	NUM
cjfa-57636	331	24	*	*	PUNCT
cjfa-57636	331	25	*	*	PUNCT
cjfa-57636	331	26	*	*	PUNCT
cjfa-57636	331	27	1.831	1.831	NUM
cjfa-57636	331	28	*	*	PUNCT
cjfa-57636	331	29	*	*	PUNCT
cjfa-57636	331	30	*	*	PUNCT
cjfa-57636	331	31	(	(	PUNCT
cjfa-57636	331	32	7.86	7.86	NUM
cjfa-57636	331	33	)	)	PUNCT
cjfa-57636	331	34	(	(	PUNCT
cjfa-57636	331	35	8.16	8.16	NUM
cjfa-57636	331	36	)	)	PUNCT
cjfa-57636	331	37	table	table	NOUN
cjfa-57636	331	38	2	2	NUM
cjfa-57636	331	39	.	.	PUNCT
cjfa-57636	332	1	fsc	fsc	PROPN
cjfa-57636	332	2	…	…	PUNCT
cjfa-57636	332	3	the	the	DET
cjfa-57636	332	4	impact	impact	NOUN
cjfa-57636	332	5	of	of	ADP
cjfa-57636	332	6	female	female	ADJ
cjfa-57636	332	7	executives	executive	NOUN
cjfa-57636	332	8	on	on	ADP
cjfa-57636	332	9	the	the	DET
cjfa-57636	332	10	quality	quality	NOUN
cjfa-57636	332	11	comparability	comparability	NOUN
cjfa-57636	332	12	…	…	PUNCT
cjfa-57636	332	13	3939	3939	NUM
cjfa-57636	332	14	dependent	dependent	ADJ
cjfa-57636	332	15	variable	variable	NOUN
cjfa-57636	332	16	:	:	PUNCT
cjfa-57636	332	17	comp	comp	PROPN
cjfa-57636	332	18	coeff	coeff	PROPN
cjfa-57636	332	19	.	.	PUNCT
cjfa-57636	333	1	(	(	PUNCT
cjfa-57636	333	2	t	t	NOUN
cjfa-57636	333	3	-	-	PUNCT
cjfa-57636	333	4	stat	stat	NOUN
cjfa-57636	333	5	)	)	PUNCT
cjfa-57636	333	6	coeff	coeff	PROPN
cjfa-57636	333	7	.	.	PUNCT
cjfa-57636	334	1	(	(	PUNCT
cjfa-57636	334	2	t	t	NOUN
cjfa-57636	334	3	-	-	PUNCT
cjfa-57636	334	4	stat	stat	NOUN
cjfa-57636	334	5	)	)	PUNCT
cjfa-57636	334	6	lev	lev	NOUN
cjfa-57636	334	7	0.058	0.058	NUM
cjfa-57636	334	8	0.052	0.052	NUM
cjfa-57636	334	9	(	(	PUNCT
cjfa-57636	334	10	1.44	1.44	NUM
cjfa-57636	334	11	)	)	PUNCT
cjfa-57636	334	12	(	(	PUNCT
cjfa-57636	334	13	1.27	1.27	NUM
cjfa-57636	334	14	)	)	PUNCT
cjfa-57636	334	15	size	size	NOUN
cjfa-57636	334	16	0.115	0.115	NUM
cjfa-57636	334	17	*	*	PUNCT
cjfa-57636	334	18	*	*	PUNCT
cjfa-57636	334	19	*	*	PUNCT
cjfa-57636	334	20	0.121	0.121	NUM
cjfa-57636	334	21	*	*	PUNCT
cjfa-57636	334	22	*	*	PUNCT
cjfa-57636	334	23	*	*	PUNCT
cjfa-57636	334	24	(	(	PUNCT
cjfa-57636	334	25	10.53	10.53	NUM
cjfa-57636	334	26	)	)	PUNCT
cjfa-57636	334	27	(	(	PUNCT
cjfa-57636	334	28	11.37	11.37	NUM
cjfa-57636	334	29	)	)	PUNCT
cjfa-57636	334	30	ta	ta	PART
cjfa-57636	334	31	-0.500	-0.500	PUNCT
cjfa-57636	335	1	*	*	PUNCT
cjfa-57636	335	2	*	*	PUNCT
cjfa-57636	335	3	*	*	PUNCT
cjfa-57636	335	4	-0.460	-0.460	PUNCT
cjfa-57636	335	5	*	*	PUNCT
cjfa-57636	335	6	*	*	PUNCT
cjfa-57636	335	7	*	*	PUNCT
cjfa-57636	335	8	(	(	PUNCT
cjfa-57636	335	9	-6.78	-6.78	NOUN
cjfa-57636	335	10	)	)	PUNCT
cjfa-57636	335	11	(	(	PUNCT
cjfa-57636	335	12	-6.49	-6.49	NOUN
cjfa-57636	335	13	)	)	PUNCT
cjfa-57636	335	14	mb	mb	ADP
cjfa-57636	335	15	0.007	0.007	NUM
cjfa-57636	335	16	*	*	PUNCT
cjfa-57636	335	17	*	*	PUNCT
cjfa-57636	335	18	*	*	PUNCT
cjfa-57636	335	19	0.007	0.007	NUM
cjfa-57636	335	20	*	*	PUNCT
cjfa-57636	335	21	*	*	PUNCT
cjfa-57636	335	22	*	*	PUNCT
cjfa-57636	335	23	(	(	PUNCT
cjfa-57636	335	24	5.17	5.17	NUM
cjfa-57636	335	25	)	)	PUNCT
cjfa-57636	335	26	(	(	PUNCT
cjfa-57636	335	27	5.06	5.06	NUM
cjfa-57636	335	28	)	)	PUNCT
cjfa-57636	335	29	loss	loss	NOUN
cjfa-57636	335	30	-0.039	-0.039	NOUN
cjfa-57636	335	31	*	*	PUNCT
cjfa-57636	335	32	-0.046	-0.046	PROPN
cjfa-57636	335	33	*	*	PUNCT
cjfa-57636	335	34	*	*	PUNCT
cjfa-57636	335	35	(	(	PUNCT
cjfa-57636	335	36	-1.74	-1.74	X
cjfa-57636	335	37	)	)	PUNCT
cjfa-57636	335	38	(	(	PUNCT
cjfa-57636	335	39	-2.11	-2.11	ADJ
cjfa-57636	335	40	)	)	PUNCT
cjfa-57636	335	41	cash	cash	NOUN
cjfa-57636	335	42	-0.240	-0.240	NOUN
cjfa-57636	336	1	*	*	PUNCT
cjfa-57636	336	2	*	*	PUNCT
cjfa-57636	336	3	*	*	PUNCT
cjfa-57636	336	4	-0.205	-0.205	PUNCT
cjfa-57636	336	5	*	*	PUNCT
cjfa-57636	336	6	*	*	PUNCT
cjfa-57636	336	7	*	*	PUNCT
cjfa-57636	336	8	(	(	PUNCT
cjfa-57636	336	9	-4.78	-4.78	NOUN
cjfa-57636	336	10	)	)	PUNCT
cjfa-57636	336	11	(	(	PUNCT
cjfa-57636	336	12	-4.15	-4.15	NOUN
cjfa-57636	336	13	)	)	PUNCT
cjfa-57636	336	14	r&d	r&d	NOUN
cjfa-57636	337	1	-0.709	-0.709	NOUN
cjfa-57636	337	2	-0.632	-0.632	INTJ
cjfa-57636	337	3	(	(	PUNCT
cjfa-57636	337	4	-1.51	-1.51	X
cjfa-57636	337	5	)	)	PUNCT
cjfa-57636	337	6	(	(	PUNCT
cjfa-57636	337	7	-1.41	-1.41	NOUN
cjfa-57636	337	8	)	)	PUNCT
cjfa-57636	337	9	industry	industry	NOUN
cjfa-57636	337	10	fixed	fix	VERB
cjfa-57636	337	11	effects	effect	NOUN
cjfa-57636	338	1	yes	yes	INTJ
cjfa-57636	338	2	yes	yes	INTJ
cjfa-57636	338	3	year	year	NOUN
cjfa-57636	338	4	fixed	fix	VERB
cjfa-57636	338	5	effects	effect	NOUN
cjfa-57636	338	6	no	no	INTJ
cjfa-57636	338	7	yes	yes	INTJ
cjfa-57636	338	8	n	n	ADV
cjfa-57636	338	9	1,582	1,582	NUM
cjfa-57636	338	10	1,582	1,582	NUM
cjfa-57636	338	11	adjusted	adjust	VERB
cjfa-57636	338	12	r2	r2	NOUN
cjfa-57636	338	13	0.65	0.65	NUM
cjfa-57636	338	14	0.69	0.69	NUM
cjfa-57636	338	15	n	n	NUM
cjfa-57636	338	16	o	o	NOUN
cjfa-57636	338	17	t	t	NOUN
cjfa-57636	338	18	e	e	NOUN
cjfa-57636	338	19	:	:	PUNCT
cjfa-57636	338	20	this	this	DET
cjfa-57636	338	21	table	table	NOUN
cjfa-57636	338	22	presents	present	VERB
cjfa-57636	338	23	changes	change	NOUN
cjfa-57636	338	24	in	in	ADP
cjfa-57636	338	25	financial	financial	ADJ
cjfa-57636	338	26	statement	statement	NOUN
cjfa-57636	338	27	comparability	comparability	NOUN
cjfa-57636	338	28	for	for	ADP
cjfa-57636	338	29	firms	firm	NOUN
cjfa-57636	338	30	that	that	PRON
cjfa-57636	338	31	switch	switch	VERB
cjfa-57636	338	32	from	from	ADP
cjfa-57636	338	33	having	have	VERB
cjfa-57636	338	34	female	female	ADJ
cjfa-57636	338	35	cfos	cfos	NOUN
cjfa-57636	338	36	to	to	ADP
cjfa-57636	338	37	male	male	ADJ
cjfa-57636	338	38	cfos	cfos	NOUN
cjfa-57636	338	39	.	.	PUNCT
cjfa-57636	339	1	variable	variable	ADJ
cjfa-57636	339	2	descriptions	description	NOUN
cjfa-57636	339	3	can	can	AUX
cjfa-57636	339	4	be	be	AUX
cjfa-57636	339	5	found	find	VERB
cjfa-57636	339	6	in	in	ADP
cjfa-57636	339	7	the	the	DET
cjfa-57636	339	8	appendix	appendix	NOUN
cjfa-57636	339	9	.	.	PUNCT
cjfa-57636	340	1	*	*	PUNCT
cjfa-57636	340	2	*	*	PUNCT
cjfa-57636	340	3	*	*	PUNCT
cjfa-57636	340	4	,	,	PUNCT
cjfa-57636	340	5	*	*	PUNCT
cjfa-57636	341	1	*	*	PUNCT
cjfa-57636	341	2	,	,	PUNCT
cjfa-57636	341	3	and	and	CCONJ
cjfa-57636	341	4	*	*	PUNCT
cjfa-57636	341	5	indicate	indicate	VERB
cjfa-57636	341	6	statistical	statistical	ADJ
cjfa-57636	341	7	significance	significance	NOUN
cjfa-57636	341	8	at	at	ADP
cjfa-57636	341	9	the	the	DET
cjfa-57636	341	10	0.01	0.01	NUM
cjfa-57636	341	11	,	,	PUNCT
cjfa-57636	341	12	0.05	0.05	NUM
cjfa-57636	341	13	,	,	PUNCT
cjfa-57636	341	14	and	and	CCONJ
cjfa-57636	341	15	0.10	0.10	NUM
cjfa-57636	341	16	levels	level	NOUN
cjfa-57636	341	17	,	,	PUNCT
cjfa-57636	341	18	respectively	respectively	ADV
cjfa-57636	341	19	.	.	PUNCT
cjfa-57636	341	20	s	s	PART
cjfa-57636	342	1	o	o	X
cjfa-57636	342	2	u	u	NOUN
cjfa-57636	342	3	r	r	NOUN
cjfa-57636	342	4	c	c	NOUN
cjfa-57636	342	5	e	e	NOUN
cjfa-57636	342	6	:	:	PUNCT
cjfa-57636	342	7	tests	test	NOUN
cjfa-57636	342	8	are	be	AUX
cjfa-57636	342	9	developed	develop	VERB
cjfa-57636	342	10	by	by	ADP
cjfa-57636	342	11	authors	author	NOUN
cjfa-57636	342	12	,	,	PUNCT
cjfa-57636	342	13	using	use	VERB
cjfa-57636	342	14	data	datum	NOUN
cjfa-57636	342	15	from	from	ADP
cjfa-57636	342	16	compustat	compustat	NOUN
cjfa-57636	342	17	,	,	PUNCT
cjfa-57636	342	18	crsp	crsp	NOUN
cjfa-57636	342	19	,	,	PUNCT
cjfa-57636	342	20	and	and	CCONJ
cjfa-57636	342	21	execucomp	execucomp	ADJ
cjfa-57636	342	22	.	.	PUNCT
cjfa-57636	343	1	finally	finally	ADV
cjfa-57636	343	2	,	,	PUNCT
cjfa-57636	343	3	table	table	NOUN
cjfa-57636	343	4	4	4	NUM
cjfa-57636	343	5	presents	present	NOUN
cjfa-57636	343	6	results	result	NOUN
cjfa-57636	343	7	from	from	ADP
cjfa-57636	343	8	the	the	DET
cjfa-57636	343	9	difference	difference	NOUN
cjfa-57636	343	10	in	in	ADP
cjfa-57636	343	11	difference	difference	NOUN
cjfa-57636	343	12	(	(	PUNCT
cjfa-57636	343	13	did	do	AUX
cjfa-57636	343	14	)	)	PUNCT
cjfa-57636	343	15	model	model	NOUN
cjfa-57636	343	16	specification	specification	NOUN
cjfa-57636	343	17	described	describe	VERB
cjfa-57636	343	18	in	in	ADP
cjfa-57636	343	19	huang	huang	PROPN
cjfa-57636	343	20	and	and	CCONJ
cjfa-57636	343	21	kisgen	kisgen	PROPN
cjfa-57636	343	22	(	(	PUNCT
cjfa-57636	343	23	2013	2013	NUM
cjfa-57636	343	24	)	)	PUNCT
cjfa-57636	343	25	and	and	CCONJ
cjfa-57636	343	26	francis	francis	PROPN
cjfa-57636	343	27	et	et	PROPN
cjfa-57636	343	28	al	al	PROPN
cjfa-57636	343	29	.	.	PROPN
cjfa-57636	344	1	(	(	PUNCT
cjfa-57636	344	2	2015	2015	NUM
cjfa-57636	344	3	)	)	PUNCT
cjfa-57636	344	4	.	.	PUNCT
cjfa-57636	345	1	in	in	ADP
cjfa-57636	345	2	this	this	DET
cjfa-57636	345	3	test	test	NOUN
cjfa-57636	345	4	setting	setting	NOUN
cjfa-57636	345	5	,	,	PUNCT
cjfa-57636	345	6	we	we	PRON
cjfa-57636	345	7	focus	focus	VERB
cjfa-57636	345	8	on	on	ADP
cjfa-57636	345	9	the	the	DET
cjfa-57636	345	10	interaction	interaction	NOUN
cjfa-57636	345	11	term	term	NOUN
cjfa-57636	345	12	post	post	NOUN
cjfa-57636	345	13	×	×	PROPN
cjfa-57636	345	14	fcfo_switch	fcfo_switch	NOUN
cjfa-57636	345	15	.	.	PUNCT
cjfa-57636	346	1	we	we	PRON
cjfa-57636	346	2	expect	expect	VERB
cjfa-57636	346	3	a	a	DET
cjfa-57636	346	4	significantly	significantly	ADV
cjfa-57636	346	5	positive	positive	ADJ
cjfa-57636	346	6	coefficient	coefficient	NOUN
cjfa-57636	346	7	for	for	ADP
cjfa-57636	346	8	the	the	DET
cjfa-57636	346	9	interaction	interaction	NOUN
cjfa-57636	346	10	term	term	NOUN
cjfa-57636	346	11	when	when	SCONJ
cjfa-57636	346	12	firms	firm	NOUN
cjfa-57636	346	13	have	have	VERB
cjfa-57636	346	14	male	male	NOUN
cjfa-57636	346	15	to	to	ADP
cjfa-57636	346	16	female	female	ADJ
cjfa-57636	346	17	cfo	cfo	NOUN
cjfa-57636	346	18	changes	change	NOUN
cjfa-57636	346	19	,	,	PUNCT
cjfa-57636	346	20	relative	relative	ADJ
cjfa-57636	346	21	to	to	ADP
cjfa-57636	346	22	those	those	DET
cjfa-57636	346	23	firms	firm	NOUN
cjfa-57636	346	24	that	that	PRON
cjfa-57636	346	25	continue	continue	VERB
cjfa-57636	346	26	to	to	PART
cjfa-57636	346	27	have	have	VERB
cjfa-57636	346	28	table	table	NOUN
cjfa-57636	346	29	3	3	NUM
cjfa-57636	346	30	.	.	PUNCT
cjfa-57636	347	1	fsc	fsc	PROPN
cjfa-57636	347	2	…	…	PUNCT
cjfa-57636	347	3	xiang	xiang	PROPN
cjfa-57636	347	4	(	(	PUNCT
cjfa-57636	347	5	gail	gail	PROPN
cjfa-57636	347	6	)	)	PUNCT
cjfa-57636	347	7	gao	gao	PROPN
cjfa-57636	347	8	,	,	PUNCT
cjfa-57636	347	9	emmanuel	emmanuel	PROPN
cjfa-57636	347	10	sequeira	sequeira	PROPN
cjfa-57636	347	11	,	,	PUNCT
cjfa-57636	347	12	qifeng	qifeng	PROPN
cjfa-57636	347	13	(	(	PUNCT
cjfa-57636	347	14	charles	charles	PROPN
cjfa-57636	347	15	)	)	PUNCT
cjfa-57636	347	16	wu4040	wu4040	ADJ
cjfa-57636	347	17	male	male	ADJ
cjfa-57636	347	18	cfos	cfos	NOUN
cjfa-57636	347	19	.	.	PUNCT
cjfa-57636	348	1	column	column	NOUN
cjfa-57636	349	1	[	[	X
cjfa-57636	349	2	1	1	NUM
cjfa-57636	349	3	]	]	PUNCT
cjfa-57636	349	4	presents	present	VERB
cjfa-57636	349	5	results	result	NOUN
cjfa-57636	349	6	without	without	ADP
cjfa-57636	349	7	the	the	DET
cjfa-57636	349	8	inclusion	inclusion	NOUN
cjfa-57636	349	9	of	of	ADP
cjfa-57636	349	10	year	year	NOUN
cjfa-57636	349	11	fixed	fix	VERB
cjfa-57636	349	12	effects	effect	NOUN
cjfa-57636	349	13	,	,	PUNCT
cjfa-57636	349	14	while	while	SCONJ
cjfa-57636	349	15	column	column	NOUN
cjfa-57636	349	16	[	[	X
cjfa-57636	349	17	2	2	NUM
cjfa-57636	349	18	]	]	PUNCT
cjfa-57636	349	19	presents	present	VERB
cjfa-57636	349	20	results	result	NOUN
cjfa-57636	349	21	with	with	ADP
cjfa-57636	349	22	industry	industry	NOUN
cjfa-57636	349	23	and	and	CCONJ
cjfa-57636	349	24	year	year	NOUN
cjfa-57636	349	25	fixed	fix	VERB
cjfa-57636	349	26	effects	effect	NOUN
cjfa-57636	349	27	included	include	VERB
cjfa-57636	349	28	.	.	PUNCT
cjfa-57636	350	1	we	we	PRON
cjfa-57636	350	2	find	find	VERB
cjfa-57636	350	3	that	that	SCONJ
cjfa-57636	350	4	when	when	SCONJ
cjfa-57636	350	5	including	include	VERB
cjfa-57636	350	6	only	only	ADJ
cjfa-57636	350	7	industry	industry	NOUN
cjfa-57636	350	8	fixed	fix	VERB
cjfa-57636	350	9	effects	effect	NOUN
cjfa-57636	350	10	,	,	PUNCT
cjfa-57636	350	11	male	male	NOUN
cjfa-57636	350	12	to	to	ADP
cjfa-57636	350	13	female	female	ADJ
cjfa-57636	350	14	cfo	cfo	NOUN
cjfa-57636	350	15	transition	transition	NOUN
cjfa-57636	350	16	firms	firm	NOUN
cjfa-57636	350	17	experience	experience	VERB
cjfa-57636	350	18	significant	significant	ADJ
cjfa-57636	350	19	increases	increase	NOUN
cjfa-57636	350	20	in	in	ADP
cjfa-57636	350	21	fsc	fsc	PROPN
cjfa-57636	350	22	of	of	ADP
cjfa-57636	350	23	18	18	NUM
cjfa-57636	350	24	%	%	NOUN
cjfa-57636	350	25	.	.	PUNCT
cjfa-57636	351	1	further	far	ADV
cjfa-57636	351	2	,	,	PUNCT
cjfa-57636	351	3	when	when	SCONJ
cjfa-57636	351	4	including	include	VERB
cjfa-57636	351	5	both	both	CCONJ
cjfa-57636	351	6	industry	industry	NOUN
cjfa-57636	351	7	and	and	CCONJ
cjfa-57636	351	8	year	year	NOUN
cjfa-57636	351	9	fixed	fix	VERB
cjfa-57636	351	10	effects	effect	NOUN
cjfa-57636	351	11	,	,	PUNCT
cjfa-57636	351	12	male	male	NOUN
cjfa-57636	351	13	to	to	ADP
cjfa-57636	351	14	female	female	ADJ
cjfa-57636	351	15	cfo	cfo	NOUN
cjfa-57636	351	16	transition	transition	NOUN
cjfa-57636	351	17	firms	firm	NOUN
cjfa-57636	351	18	experience	experience	VERB
cjfa-57636	351	19	significant	significant	ADJ
cjfa-57636	351	20	increases	increase	NOUN
cjfa-57636	351	21	in	in	ADP
cjfa-57636	351	22	fsc	fsc	PROPN
cjfa-57636	351	23	of	of	ADP
cjfa-57636	351	24	17.5	17.5	NUM
cjfa-57636	351	25	%	%	NOUN
cjfa-57636	351	26	.	.	PUNCT
cjfa-57636	352	1	these	these	DET
cjfa-57636	352	2	results	result	NOUN
cjfa-57636	352	3	are	be	AUX
cjfa-57636	352	4	significant	significant	ADJ
cjfa-57636	352	5	at	at	ADP
cjfa-57636	352	6	the	the	DET
cjfa-57636	352	7	5	5	NUM
cjfa-57636	352	8	%	%	NOUN
cjfa-57636	352	9	level	level	NOUN
cjfa-57636	352	10	.	.	PUNCT
cjfa-57636	353	1	table	table	NOUN
cjfa-57636	353	2	4	4	NUM
cjfa-57636	353	3	.	.	PUNCT
cjfa-57636	354	1	fsc	fsc	PROPN
cjfa-57636	354	2	for	for	ADP
cjfa-57636	354	3	firms	firm	NOUN
cjfa-57636	354	4	that	that	PRON
cjfa-57636	354	5	switch	switch	VERB
cjfa-57636	354	6	from	from	ADP
cjfa-57636	354	7	male	male	ADJ
cjfa-57636	354	8	cfos	cfos	NOUN
cjfa-57636	354	9	to	to	ADP
cjfa-57636	354	10	female	female	ADJ
cjfa-57636	354	11	cfos	cfos	NOUN
cjfa-57636	354	12	dependent	dependent	ADJ
cjfa-57636	354	13	variable	variable	NOUN
cjfa-57636	354	14	:	:	PUNCT
cjfa-57636	354	15	comp	comp	PROPN
cjfa-57636	354	16	coeff	coeff	PROPN
cjfa-57636	354	17	.	.	PUNCT
cjfa-57636	355	1	(	(	PUNCT
cjfa-57636	355	2	t	t	NOUN
cjfa-57636	355	3	-	-	PUNCT
cjfa-57636	355	4	stat	stat	NOUN
cjfa-57636	355	5	)	)	PUNCT
cjfa-57636	355	6	coeff	coeff	PROPN
cjfa-57636	355	7	.	.	PUNCT
cjfa-57636	356	1	(	(	PUNCT
cjfa-57636	356	2	t	t	NOUN
cjfa-57636	356	3	-	-	PUNCT
cjfa-57636	356	4	stat	stat	NOUN
cjfa-57636	356	5	)	)	PUNCT
cjfa-57636	357	1	[	[	X
cjfa-57636	357	2	1	1	X
cjfa-57636	357	3	]	]	X
cjfa-57636	357	4	[	[	X
cjfa-57636	357	5	2	2	NUM
cjfa-57636	357	6	]	]	X
cjfa-57636	357	7	post	post	NOUN
cjfa-57636	357	8	-0.026	-0.026	X
cjfa-57636	357	9	*	*	NOUN
cjfa-57636	357	10	*	*	PUNCT
cjfa-57636	357	11	*	*	PUNCT
cjfa-57636	357	12	-0.033	-0.033	PUNCT
cjfa-57636	357	13	*	*	PUNCT
cjfa-57636	357	14	*	*	PUNCT
cjfa-57636	357	15	*	*	PUNCT
cjfa-57636	357	16	(	(	PUNCT
cjfa-57636	357	17	-7.34	-7.34	NOUN
cjfa-57636	357	18	)	)	PUNCT
cjfa-57636	357	19	(	(	PUNCT
cjfa-57636	357	20	-8.61	-8.61	NOUN
cjfa-57636	357	21	)	)	PUNCT
cjfa-57636	357	22	post	post	NOUN
cjfa-57636	357	23	×	×	NOUN
cjfa-57636	357	24	fcfo_switch	fcfo_switch	NOUN
cjfa-57636	357	25	0.180	0.180	NUM
cjfa-57636	357	26	*	*	NOUN
cjfa-57636	357	27	*	*	PUNCT
cjfa-57636	357	28	0.175	0.175	NUM
cjfa-57636	357	29	*	*	PUNCT
cjfa-57636	357	30	*	*	PUNCT
cjfa-57636	357	31	(	(	PUNCT
cjfa-57636	357	32	1.90	1.90	NUM
cjfa-57636	357	33	)	)	PUNCT
cjfa-57636	357	34	(	(	PUNCT
cjfa-57636	357	35	1.89	1.89	NUM
cjfa-57636	357	36	)	)	PUNCT
cjfa-57636	357	37	roa	roa	NOUN
cjfa-57636	357	38	0.921	0.921	NUM
cjfa-57636	357	39	*	*	PUNCT
cjfa-57636	357	40	*	*	PUNCT
cjfa-57636	357	41	*	*	PUNCT
cjfa-57636	357	42	0.926	0.926	NUM
cjfa-57636	357	43	*	*	PUNCT
cjfa-57636	357	44	*	*	PUNCT
cjfa-57636	357	45	*	*	PUNCT
cjfa-57636	357	46	(	(	PUNCT
cjfa-57636	357	47	11.66	11.66	NUM
cjfa-57636	357	48	)	)	PUNCT
cjfa-57636	357	49	(	(	PUNCT
cjfa-57636	357	50	11.98	11.98	NUM
cjfa-57636	357	51	)	)	PUNCT
cjfa-57636	357	52	lev	lev	NOUN
cjfa-57636	357	53	-0.123	-0.123	PUNCT
cjfa-57636	357	54	*	*	PUNCT
cjfa-57636	357	55	*	*	PUNCT
cjfa-57636	357	56	*	*	PUNCT
cjfa-57636	358	1	-0.157	-0.157	NOUN
cjfa-57636	358	2	*	*	PUNCT
cjfa-57636	358	3	*	*	PUNCT
cjfa-57636	358	4	*	*	PUNCT
cjfa-57636	358	5	(	(	PUNCT
cjfa-57636	358	6	-10.31	-10.31	SYM
cjfa-57636	358	7	)	)	PUNCT
cjfa-57636	358	8	(	(	PUNCT
cjfa-57636	358	9	-13.26	-13.26	NOUN
cjfa-57636	358	10	)	)	PUNCT
cjfa-57636	358	11	size	size	NOUN
cjfa-57636	358	12	0.019	0.019	NUM
cjfa-57636	358	13	*	*	PUNCT
cjfa-57636	358	14	*	*	PUNCT
cjfa-57636	358	15	*	*	PUNCT
cjfa-57636	358	16	0.022	0.022	NUM
cjfa-57636	358	17	*	*	PUNCT
cjfa-57636	358	18	*	*	PUNCT
cjfa-57636	358	19	*	*	PUNCT
cjfa-57636	358	20	(	(	PUNCT
cjfa-57636	358	21	15.78	15.78	NUM
cjfa-57636	358	22	)	)	PUNCT
cjfa-57636	358	23	(	(	PUNCT
cjfa-57636	358	24	17.85	17.85	NUM
cjfa-57636	358	25	)	)	PUNCT
cjfa-57636	358	26	ta	ta	ADP
cjfa-57636	359	1	-0.215	-0.215	PROPN
cjfa-57636	359	2	*	*	PUNCT
cjfa-57636	359	3	*	*	PUNCT
cjfa-57636	359	4	*	*	PUNCT
cjfa-57636	360	1	-0.198	-0.198	ADJ
cjfa-57636	360	2	*	*	PUNCT
cjfa-57636	360	3	*	*	PUNCT
cjfa-57636	360	4	*	*	PUNCT
cjfa-57636	360	5	(	(	PUNCT
cjfa-57636	360	6	-8.31	-8.31	X
cjfa-57636	360	7	)	)	PUNCT
cjfa-57636	360	8	(	(	PUNCT
cjfa-57636	360	9	-7.82	-7.82	NOUN
cjfa-57636	360	10	)	)	PUNCT
cjfa-57636	360	11	mb	mb	ADP
cjfa-57636	360	12	0.005	0.005	NUM
cjfa-57636	360	13	*	*	PUNCT
cjfa-57636	360	14	*	*	PUNCT
cjfa-57636	360	15	*	*	PUNCT
cjfa-57636	360	16	0.003	0.003	NUM
cjfa-57636	360	17	*	*	PUNCT
cjfa-57636	360	18	*	*	PUNCT
cjfa-57636	360	19	*	*	PUNCT
cjfa-57636	360	20	(	(	PUNCT
cjfa-57636	360	21	9.46	9.46	NUM
cjfa-57636	360	22	)	)	PUNCT
cjfa-57636	360	23	(	(	PUNCT
cjfa-57636	360	24	6.34	6.34	NUM
cjfa-57636	360	25	)	)	PUNCT
cjfa-57636	360	26	loss	loss	NOUN
cjfa-57636	360	27	-0.092	-0.092	NOUN
cjfa-57636	360	28	*	*	PUNCT
cjfa-57636	360	29	*	*	PUNCT
cjfa-57636	360	30	*	*	PUNCT
cjfa-57636	360	31	-0.094	-0.094	PROPN
cjfa-57636	360	32	*	*	PUNCT
cjfa-57636	360	33	*	*	PUNCT
cjfa-57636	360	34	*	*	PUNCT
cjfa-57636	360	35	(	(	PUNCT
cjfa-57636	360	36	-15.43	-15.43	NOUN
cjfa-57636	360	37	)	)	PUNCT
cjfa-57636	360	38	(	(	PUNCT
cjfa-57636	360	39	-16.00	-16.00	NOUN
cjfa-57636	360	40	)	)	PUNCT
cjfa-57636	360	41	cash	cash	NOUN
cjfa-57636	360	42	-0.096	-0.096	NOUN
cjfa-57636	360	43	*	*	PUNCT
cjfa-57636	360	44	*	*	PUNCT
cjfa-57636	360	45	*	*	PUNCT
cjfa-57636	361	1	-0.063	-0.063	ADJ
cjfa-57636	361	2	*	*	PUNCT
cjfa-57636	361	3	*	*	PUNCT
cjfa-57636	361	4	*	*	PUNCT
cjfa-57636	361	5	(	(	PUNCT
cjfa-57636	361	6	-7.00	-7.00	NUM
cjfa-57636	361	7	)	)	PUNCT
cjfa-57636	361	8	(	(	PUNCT
cjfa-57636	361	9	-4.65	-4.65	X
cjfa-57636	361	10	)	)	PUNCT
cjfa-57636	361	11	the	the	DET
cjfa-57636	361	12	impact	impact	NOUN
cjfa-57636	361	13	of	of	ADP
cjfa-57636	361	14	female	female	ADJ
cjfa-57636	361	15	executives	executive	NOUN
cjfa-57636	361	16	on	on	ADP
cjfa-57636	361	17	the	the	DET
cjfa-57636	361	18	quality	quality	NOUN
cjfa-57636	361	19	comparability	comparability	NOUN
cjfa-57636	361	20	…	…	PUNCT
cjfa-57636	361	21	4141	4141	NUM
cjfa-57636	361	22	dependent	dependent	ADJ
cjfa-57636	361	23	variable	variable	NOUN
cjfa-57636	361	24	:	:	PUNCT
cjfa-57636	361	25	comp	comp	PROPN
cjfa-57636	361	26	coeff	coeff	PROPN
cjfa-57636	361	27	.	.	PUNCT
cjfa-57636	362	1	(	(	PUNCT
cjfa-57636	362	2	t	t	NOUN
cjfa-57636	362	3	-	-	PUNCT
cjfa-57636	362	4	stat	stat	NOUN
cjfa-57636	362	5	)	)	PUNCT
cjfa-57636	362	6	coeff	coeff	PROPN
cjfa-57636	362	7	.	.	PUNCT
cjfa-57636	363	1	(	(	PUNCT
cjfa-57636	363	2	t	t	NOUN
cjfa-57636	363	3	-	-	PUNCT
cjfa-57636	363	4	stat	stat	NOUN
cjfa-57636	363	5	)	)	PUNCT
cjfa-57636	363	6	r&d	r&d	NOUN
cjfa-57636	363	7	-0.029	-0.029	NOUN
cjfa-57636	363	8	-0.117	-0.117	PUNCT
cjfa-57636	363	9	(	(	PUNCT
cjfa-57636	363	10	-0.20	-0.20	NUM
cjfa-57636	363	11	)	)	PUNCT
cjfa-57636	363	12	(	(	PUNCT
cjfa-57636	363	13	-0.81	-0.81	NOUN
cjfa-57636	363	14	)	)	PUNCT
cjfa-57636	363	15	industry	industry	NOUN
cjfa-57636	363	16	fixed	fix	VERB
cjfa-57636	363	17	effects	effect	NOUN
cjfa-57636	364	1	yes	yes	INTJ
cjfa-57636	364	2	yes	yes	INTJ
cjfa-57636	364	3	year	year	NOUN
cjfa-57636	364	4	fixed	fix	VERB
cjfa-57636	364	5	effects	effect	NOUN
cjfa-57636	364	6	no	no	INTJ
cjfa-57636	364	7	yes	yes	INTJ
cjfa-57636	364	8	n	n	ADV
cjfa-57636	364	9	21,632	21,632	NUM
cjfa-57636	364	10	21,632	21,632	NUM
cjfa-57636	364	11	adjusted	adjust	VERB
cjfa-57636	364	12	r2	r2	PROPN
cjfa-57636	364	13	0.42	0.42	NUM
cjfa-57636	364	14	0.45	0.45	NUM
cjfa-57636	364	15	n	n	NUM
cjfa-57636	364	16	o	o	NOUN
cjfa-57636	364	17	t	t	NOUN
cjfa-57636	365	1	e	e	NOUN
cjfa-57636	365	2	:	:	PUNCT
cjfa-57636	365	3	this	this	DET
cjfa-57636	365	4	table	table	NOUN
cjfa-57636	365	5	presents	present	VERB
cjfa-57636	365	6	results	result	NOUN
cjfa-57636	365	7	comparing	compare	VERB
cjfa-57636	365	8	differences	difference	NOUN
cjfa-57636	365	9	in	in	ADP
cjfa-57636	365	10	the	the	DET
cjfa-57636	365	11	effects	effect	NOUN
cjfa-57636	365	12	on	on	ADP
cjfa-57636	365	13	financial	financial	ADJ
cjfa-57636	365	14	statement	statement	NOUN
cjfa-57636	365	15	comparability	comparability	NOUN
cjfa-57636	365	16	for	for	ADP
cjfa-57636	365	17	firms	firm	NOUN
cjfa-57636	365	18	that	that	PRON
cjfa-57636	365	19	switch	switch	VERB
cjfa-57636	365	20	from	from	ADP
cjfa-57636	365	21	having	have	VERB
cjfa-57636	365	22	male	male	ADJ
cjfa-57636	365	23	cfos	cfos	NOUN
cjfa-57636	365	24	to	to	ADP
cjfa-57636	365	25	female	female	ADJ
cjfa-57636	365	26	cfos	cfos	NOUN
cjfa-57636	365	27	when	when	SCONJ
cjfa-57636	365	28	compared	compare	VERB
cjfa-57636	365	29	to	to	ADP
cjfa-57636	365	30	those	those	DET
cjfa-57636	365	31	firms	firm	NOUN
cjfa-57636	365	32	that	that	PRON
cjfa-57636	365	33	retain	retain	VERB
cjfa-57636	365	34	male	male	ADJ
cjfa-57636	365	35	cfos	cfos	NOUN
cjfa-57636	365	36	after	after	ADP
cjfa-57636	365	37	the	the	DET
cjfa-57636	365	38	executive	executive	ADJ
cjfa-57636	365	39	change	change	NOUN
cjfa-57636	365	40	.	.	PUNCT
cjfa-57636	366	1	variable	variable	ADJ
cjfa-57636	366	2	descriptions	description	NOUN
cjfa-57636	366	3	can	can	AUX
cjfa-57636	366	4	be	be	AUX
cjfa-57636	366	5	found	find	VERB
cjfa-57636	366	6	in	in	ADP
cjfa-57636	366	7	the	the	DET
cjfa-57636	366	8	appendix	appendix	NOUN
cjfa-57636	366	9	.	.	PUNCT
cjfa-57636	367	1	*	*	PUNCT
cjfa-57636	367	2	*	*	PUNCT
cjfa-57636	367	3	*	*	PUNCT
cjfa-57636	367	4	,	,	PUNCT
cjfa-57636	367	5	*	*	PUNCT
cjfa-57636	368	1	*	*	PUNCT
cjfa-57636	368	2	,	,	PUNCT
cjfa-57636	368	3	and	and	CCONJ
cjfa-57636	368	4	*	*	PUNCT
cjfa-57636	368	5	indicate	indicate	VERB
cjfa-57636	368	6	statistical	statistical	ADJ
cjfa-57636	368	7	significance	significance	NOUN
cjfa-57636	368	8	at	at	ADP
cjfa-57636	368	9	the	the	DET
cjfa-57636	368	10	0.01	0.01	NUM
cjfa-57636	368	11	,	,	PUNCT
cjfa-57636	368	12	0.05	0.05	NUM
cjfa-57636	368	13	,	,	PUNCT
cjfa-57636	368	14	and	and	CCONJ
cjfa-57636	368	15	0.10	0.10	NUM
cjfa-57636	368	16	levels	level	NOUN
cjfa-57636	368	17	,	,	PUNCT
cjfa-57636	368	18	respectively	respectively	ADV
cjfa-57636	368	19	.	.	PUNCT
cjfa-57636	368	20	s	s	PART
cjfa-57636	369	1	o	o	X
cjfa-57636	369	2	u	u	NOUN
cjfa-57636	369	3	r	r	NOUN
cjfa-57636	369	4	c	c	NOUN
cjfa-57636	369	5	e	e	NOUN
cjfa-57636	369	6	:	:	PUNCT
cjfa-57636	369	7	tests	test	NOUN
cjfa-57636	369	8	are	be	AUX
cjfa-57636	369	9	developed	develop	VERB
cjfa-57636	369	10	by	by	ADP
cjfa-57636	369	11	authors	author	NOUN
cjfa-57636	369	12	,	,	PUNCT
cjfa-57636	369	13	using	use	VERB
cjfa-57636	369	14	data	datum	NOUN
cjfa-57636	369	15	from	from	ADP
cjfa-57636	369	16	compustat	compustat	NOUN
cjfa-57636	369	17	,	,	PUNCT
cjfa-57636	369	18	crsp	crsp	NOUN
cjfa-57636	369	19	,	,	PUNCT
cjfa-57636	369	20	and	and	CCONJ
cjfa-57636	369	21	execucomp	execucomp	ADJ
cjfa-57636	369	22	.	.	PUNCT
cjfa-57636	370	1	to	to	PART
cjfa-57636	370	2	summarize	summarize	VERB
cjfa-57636	370	3	our	our	PRON
cjfa-57636	370	4	results	result	NOUN
cjfa-57636	370	5	,	,	PUNCT
cjfa-57636	370	6	the	the	DET
cjfa-57636	370	7	empirical	empirical	ADJ
cjfa-57636	370	8	results	result	NOUN
cjfa-57636	370	9	show	show	VERB
cjfa-57636	370	10	that	that	SCONJ
cjfa-57636	370	11	,	,	PUNCT
cjfa-57636	370	12	as	as	ADP
cjfa-57636	370	13	our	our	PRON
cjfa-57636	370	14	hypothesis	hypothesis	NOUN
cjfa-57636	370	15	predicts	predict	NOUN
cjfa-57636	370	16	,	,	PUNCT
cjfa-57636	370	17	female	female	ADJ
cjfa-57636	370	18	cfos	cfos	NOUN
cjfa-57636	370	19	are	be	AUX
cjfa-57636	370	20	associated	associate	VERB
cjfa-57636	370	21	with	with	ADP
cjfa-57636	370	22	significantly	significantly	ADV
cjfa-57636	370	23	higher	high	ADJ
cjfa-57636	370	24	levels	level	NOUN
cjfa-57636	370	25	of	of	ADP
cjfa-57636	370	26	fsc	fsc	PROPN
cjfa-57636	370	27	than	than	ADP
cjfa-57636	370	28	male	male	ADJ
cjfa-57636	370	29	cfos	cfos	NOUN
cjfa-57636	370	30	.	.	PUNCT
cjfa-57636	371	1	our	our	PRON
cjfa-57636	371	2	findings	finding	NOUN
cjfa-57636	371	3	are	be	AUX
cjfa-57636	371	4	corroborated	corroborate	VERB
cjfa-57636	371	5	through	through	ADP
cjfa-57636	371	6	examining	examine	VERB
cjfa-57636	371	7	sets	set	NOUN
cjfa-57636	371	8	of	of	ADP
cjfa-57636	371	9	firms	firm	NOUN
cjfa-57636	371	10	that	that	PRON
cjfa-57636	371	11	experience	experience	AUX
cjfa-57636	371	12	cfo	cfo	VERB
cjfa-57636	371	13	turnover	turnover	NOUN
cjfa-57636	371	14	transitions	transition	NOUN
cjfa-57636	371	15	from	from	ADP
cjfa-57636	371	16	female	female	ADJ
cjfa-57636	371	17	to	to	ADP
cjfa-57636	371	18	male	male	ADJ
cjfa-57636	371	19	cfos	cfos	NOUN
cjfa-57636	371	20	,	,	PUNCT
cjfa-57636	371	21	as	as	ADV
cjfa-57636	371	22	well	well	ADV
cjfa-57636	371	23	as	as	ADP
cjfa-57636	371	24	by	by	ADP
cjfa-57636	371	25	testing	test	VERB
cjfa-57636	371	26	a	a	DET
cjfa-57636	371	27	sample	sample	NOUN
cjfa-57636	371	28	of	of	ADP
cjfa-57636	371	29	male	male	NOUN
cjfa-57636	371	30	to	to	ADP
cjfa-57636	371	31	female	female	ADJ
cjfa-57636	371	32	cfo	cfo	ADJ
cjfa-57636	371	33	transitions	transition	NOUN
cjfa-57636	371	34	against	against	ADP
cjfa-57636	371	35	a	a	DET
cjfa-57636	371	36	control	control	NOUN
cjfa-57636	371	37	sample	sample	NOUN
cjfa-57636	371	38	of	of	ADP
cjfa-57636	371	39	male	male	NOUN
cjfa-57636	371	40	to	to	PART
cjfa-57636	371	41	male	male	NOUN
cjfa-57636	371	42	cfo	cfo	NOUN
cjfa-57636	371	43	transition	transition	NOUN
cjfa-57636	371	44	firms	firm	NOUN
cjfa-57636	371	45	in	in	ADP
cjfa-57636	371	46	a	a	DET
cjfa-57636	371	47	did	did	ADJ
cjfa-57636	371	48	setting	setting	NOUN
cjfa-57636	371	49	.	.	PUNCT
cjfa-57636	372	1	firms	firm	NOUN
cjfa-57636	372	2	with	with	ADP
cjfa-57636	372	3	male	male	NOUN
cjfa-57636	372	4	to	to	ADP
cjfa-57636	372	5	female	female	ADJ
cjfa-57636	372	6	cfo	cfo	NOUN
cjfa-57636	372	7	transitions	transition	NOUN
cjfa-57636	372	8	experience	experience	VERB
cjfa-57636	372	9	significant	significant	ADJ
cjfa-57636	372	10	increases	increase	NOUN
cjfa-57636	372	11	in	in	ADP
cjfa-57636	372	12	accounting	accounting	NOUN
cjfa-57636	372	13	comparability	comparability	NOUN
cjfa-57636	372	14	relative	relative	ADJ
cjfa-57636	372	15	to	to	ADP
cjfa-57636	372	16	those	those	PRON
cjfa-57636	372	17	with	with	ADP
cjfa-57636	372	18	male	male	NOUN
cjfa-57636	372	19	to	to	AUX
cjfa-57636	372	20	male	male	NOUN
cjfa-57636	372	21	cfo	cfo	ADJ
cjfa-57636	372	22	turnover	turnover	NOUN
cjfa-57636	372	23	transitions	transition	NOUN
cjfa-57636	372	24	.	.	PUNCT
cjfa-57636	372	25	 	 	SPACE
cjfa-57636	373	1	conclusions	conclusion	NOUN
cjfa-57636	373	2	 	 	SPACE
cjfa-57636	373	3	conclusions	conclusion	NOUN
cjfa-57636	373	4	despite	despite	SCONJ
cjfa-57636	373	5	financial	financial	ADJ
cjfa-57636	373	6	statement	statement	NOUN
cjfa-57636	373	7	comparability	comparability	NOUN
cjfa-57636	373	8	(	(	PUNCT
cjfa-57636	373	9	fsc	fsc	PROPN
cjfa-57636	373	10	)	)	PUNCT
cjfa-57636	373	11	being	be	AUX
cjfa-57636	373	12	regarded	regard	VERB
cjfa-57636	373	13	as	as	ADP
cjfa-57636	373	14	an	an	DET
cjfa-57636	373	15	important	important	ADJ
cjfa-57636	373	16	component	component	NOUN
cjfa-57636	373	17	of	of	ADP
cjfa-57636	373	18	financial	financial	ADJ
cjfa-57636	373	19	reporting	reporting	NOUN
cjfa-57636	373	20	quality	quality	NOUN
cjfa-57636	373	21	and	and	CCONJ
cjfa-57636	373	22	although	although	SCONJ
cjfa-57636	373	23	existing	exist	VERB
cjfa-57636	373	24	research	research	NOUN
cjfa-57636	373	25	shows	show	VERB
cjfa-57636	373	26	that	that	SCONJ
cjfa-57636	373	27	female	female	ADJ
cjfa-57636	373	28	executives	executive	NOUN
cjfa-57636	373	29	are	be	AUX
cjfa-57636	373	30	associated	associate	VERB
cjfa-57636	373	31	with	with	ADP
cjfa-57636	373	32	improved	improved	ADJ
cjfa-57636	373	33	components	component	NOUN
cjfa-57636	373	34	of	of	ADP
cjfa-57636	373	35	financial	financial	ADJ
cjfa-57636	373	36	reporting	reporting	NOUN
cjfa-57636	373	37	quality	quality	NOUN
cjfa-57636	373	38	,	,	PUNCT
cjfa-57636	373	39	no	no	DET
cjfa-57636	373	40	studies	study	NOUN
cjfa-57636	373	41	have	have	AUX
cjfa-57636	373	42	examined	examine	VERB
cjfa-57636	373	43	the	the	DET
cjfa-57636	373	44	effects	effect	NOUN
cjfa-57636	373	45	of	of	ADP
cjfa-57636	373	46	female	female	ADJ
cjfa-57636	373	47	executives	executive	NOUN
cjfa-57636	373	48	on	on	ADP
cjfa-57636	373	49	fsc	fsc	PROPN
cjfa-57636	373	50	in	in	ADP
cjfa-57636	373	51	a	a	DET
cjfa-57636	373	52	u.s	u.s	PROPN
cjfa-57636	373	53	.	.	PROPN
cjfa-57636	373	54	listed	list	VERB
cjfa-57636	373	55	firm	firm	NOUN
cjfa-57636	373	56	setting	setting	NOUN
cjfa-57636	373	57	.	.	PUNCT
cjfa-57636	374	1	this	this	DET
cjfa-57636	374	2	paper	paper	NOUN
cjfa-57636	374	3	fills	fill	VERB
cjfa-57636	374	4	the	the	DET
cjfa-57636	374	5	significant	significant	ADJ
cjfa-57636	374	6	gap	gap	NOUN
cjfa-57636	374	7	in	in	ADP
cjfa-57636	374	8	existing	exist	VERB
cjfa-57636	374	9	academic	academic	ADJ
cjfa-57636	374	10	literature	literature	NOUN
cjfa-57636	374	11	by	by	ADP
cjfa-57636	374	12	examining	examine	VERB
cjfa-57636	374	13	whether	whether	SCONJ
cjfa-57636	374	14	female	female	ADJ
cjfa-57636	374	15	cfos	cfos	NOUN
cjfa-57636	374	16	in	in	ADP
cjfa-57636	374	17	u.s	u.s	PROPN
cjfa-57636	374	18	.	.	PROPN
cjfa-57636	374	19	listed	list	VERB
cjfa-57636	374	20	firms	firm	NOUN
cjfa-57636	374	21	are	be	AUX
cjfa-57636	374	22	associated	associate	VERB
cjfa-57636	374	23	with	with	ADP
cjfa-57636	374	24	increased	increase	VERB
cjfa-57636	374	25	fsc	fsc	PROPN
cjfa-57636	374	26	.	.	PROPN
cjfa-57636	374	27	table	table	PROPN
cjfa-57636	374	28	4	4	NUM
cjfa-57636	374	29	.	.	PUNCT
cjfa-57636	375	1	fsc	fsc	PROPN
cjfa-57636	375	2	…	…	PUNCT
cjfa-57636	375	3	xiang	xiang	PROPN
cjfa-57636	375	4	(	(	PUNCT
cjfa-57636	375	5	gail	gail	PROPN
cjfa-57636	375	6	)	)	PUNCT
cjfa-57636	375	7	gao	gao	PROPN
cjfa-57636	375	8	,	,	PUNCT
cjfa-57636	375	9	emmanuel	emmanuel	PROPN
cjfa-57636	375	10	sequeira	sequeira	PROPN
cjfa-57636	375	11	,	,	PUNCT
cjfa-57636	375	12	qifeng	qifeng	PROPN
cjfa-57636	375	13	(	(	PUNCT
cjfa-57636	375	14	charles	charles	PROPN
cjfa-57636	375	15	)	)	PUNCT
cjfa-57636	375	16	wu4242	wu4242	NOUN
cjfa-57636	375	17	we	we	PRON
cjfa-57636	375	18	test	test	VERB
cjfa-57636	375	19	our	our	PRON
cjfa-57636	375	20	hypothesis	hypothesis	NOUN
cjfa-57636	375	21	using	use	VERB
cjfa-57636	375	22	a	a	DET
cjfa-57636	375	23	u.s	u.s	PROPN
cjfa-57636	375	24	.	.	PROPN
cjfa-57636	375	25	listed	list	VERB
cjfa-57636	375	26	firm	firm	PROPN
cjfa-57636	375	27	cfo	cfo	PROPN
cjfa-57636	375	28	sample	sample	PROPN
cjfa-57636	375	29	obtained	obtain	VERB
cjfa-57636	375	30	from	from	ADP
cjfa-57636	375	31	execucomp	execucomp	NOUN
cjfa-57636	375	32	between	between	ADP
cjfa-57636	375	33	the	the	DET
cjfa-57636	375	34	years	year	NOUN
cjfa-57636	375	35	1992	1992	NUM
cjfa-57636	375	36	and	and	CCONJ
cjfa-57636	375	37	2023	2023	NUM
cjfa-57636	375	38	,	,	PUNCT
cjfa-57636	375	39	where	where	SCONJ
cjfa-57636	375	40	both	both	PRON
cjfa-57636	375	41	preand	preand	VERB
cjfa-57636	375	42	post	post	ADJ
cjfa-57636	375	43	-	-	ADJ
cjfa-57636	375	44	transition	transition	ADJ
cjfa-57636	375	45	cfos	cfos	NOUN
cjfa-57636	375	46	must	must	AUX
cjfa-57636	375	47	be	be	AUX
cjfa-57636	375	48	in	in	ADP
cjfa-57636	375	49	office	office	NOUN
cjfa-57636	375	50	for	for	ADP
cjfa-57636	375	51	at	at	ADV
cjfa-57636	375	52	least	least	ADV
cjfa-57636	375	53	three	three	NUM
cjfa-57636	375	54	years	year	NOUN
cjfa-57636	375	55	excluding	exclude	VERB
cjfa-57636	375	56	the	the	DET
cjfa-57636	375	57	transition	transition	NOUN
cjfa-57636	375	58	year	year	NOUN
cjfa-57636	375	59	.	.	PUNCT
cjfa-57636	376	1	using	use	VERB
cjfa-57636	376	2	pooled	pool	VERB
cjfa-57636	376	3	panel	panel	NOUN
cjfa-57636	376	4	regressions	regression	NOUN
cjfa-57636	376	5	and	and	CCONJ
cjfa-57636	376	6	difference	difference	NOUN
cjfa-57636	376	7	-	-	PUNCT
cjfa-57636	376	8	in	in	ADP
cjfa-57636	376	9	-	-	PUNCT
cjfa-57636	376	10	difference	difference	NOUN
cjfa-57636	376	11	regression	regression	NOUN
cjfa-57636	376	12	models	model	NOUN
cjfa-57636	376	13	,	,	PUNCT
cjfa-57636	376	14	we	we	PRON
cjfa-57636	376	15	document	document	VERB
cjfa-57636	376	16	significant	significant	ADJ
cjfa-57636	376	17	evidence	evidence	NOUN
cjfa-57636	376	18	that	that	SCONJ
cjfa-57636	376	19	u.s	u.s	PROPN
cjfa-57636	376	20	.	.	PROPN
cjfa-57636	376	21	firms	firm	NOUN
cjfa-57636	376	22	with	with	ADP
cjfa-57636	376	23	female	female	ADJ
cjfa-57636	376	24	cfos	cfos	NOUN
cjfa-57636	376	25	have	have	AUX
cjfa-57636	376	26	higher	high	ADJ
cjfa-57636	376	27	levels	level	NOUN
cjfa-57636	376	28	of	of	ADP
cjfa-57636	376	29	fsc	fsc	PROPN
cjfa-57636	376	30	than	than	ADP
cjfa-57636	376	31	those	those	PRON
cjfa-57636	376	32	with	with	ADP
cjfa-57636	376	33	male	male	ADJ
cjfa-57636	376	34	cfos	cfos	NOUN
cjfa-57636	376	35	.	.	PUNCT
cjfa-57636	377	1	our	our	PRON
cjfa-57636	377	2	pooled	pool	VERB
cjfa-57636	377	3	panel	panel	NOUN
cjfa-57636	377	4	regression	regression	NOUN
cjfa-57636	377	5	results	result	NOUN
cjfa-57636	377	6	show	show	VERB
cjfa-57636	377	7	that	that	SCONJ
cjfa-57636	377	8	female	female	ADJ
cjfa-57636	377	9	cfos	cfos	NOUN
cjfa-57636	377	10	have	have	VERB
cjfa-57636	377	11	1.1	1.1	NUM
cjfa-57636	377	12	%	%	NOUN
cjfa-57636	377	13	higher	high	ADJ
cjfa-57636	377	14	fsc	fsc	NOUN
cjfa-57636	377	15	than	than	ADP
cjfa-57636	377	16	male	male	ADJ
cjfa-57636	377	17	cfos	cfos	NOUN
cjfa-57636	377	18	.	.	PUNCT
cjfa-57636	378	1	further	far	ADV
cjfa-57636	378	2	,	,	PUNCT
cjfa-57636	378	3	firms	firm	NOUN
cjfa-57636	378	4	with	with	ADP
cjfa-57636	378	5	female	female	ADJ
cjfa-57636	378	6	to	to	ADP
cjfa-57636	378	7	male	male	NOUN
cjfa-57636	378	8	cfo	cfo	PROPN
cjfa-57636	378	9	switches	switch	NOUN
cjfa-57636	378	10	experience	experience	NOUN
cjfa-57636	378	11	decreases	decrease	NOUN
cjfa-57636	378	12	in	in	ADP
cjfa-57636	378	13	fsc	fsc	PROPN
cjfa-57636	378	14	of	of	ADP
cjfa-57636	378	15	7.6	7.6	NUM
cjfa-57636	378	16	%	%	NOUN
cjfa-57636	378	17	.	.	PUNCT
cjfa-57636	379	1	finally	finally	ADV
cjfa-57636	379	2	,	,	PUNCT
cjfa-57636	379	3	our	our	PRON
cjfa-57636	379	4	tests	test	NOUN
cjfa-57636	379	5	also	also	ADV
cjfa-57636	379	6	show	show	VERB
cjfa-57636	379	7	that	that	SCONJ
cjfa-57636	379	8	firms	firm	NOUN
cjfa-57636	379	9	that	that	PRON
cjfa-57636	379	10	switch	switch	VERB
cjfa-57636	379	11	from	from	ADP
cjfa-57636	379	12	having	have	VERB
cjfa-57636	379	13	a	a	DET
cjfa-57636	379	14	male	male	ADJ
cjfa-57636	379	15	cfo	cfo	NOUN
cjfa-57636	379	16	to	to	ADP
cjfa-57636	379	17	a	a	DET
cjfa-57636	379	18	female	female	ADJ
cjfa-57636	379	19	cfo	cfo	NOUN
cjfa-57636	379	20	have	have	VERB
cjfa-57636	379	21	increases	increase	NOUN
cjfa-57636	379	22	in	in	ADP
cjfa-57636	379	23	fsc	fsc	PROPN
cjfa-57636	379	24	of	of	ADP
cjfa-57636	379	25	17.5	17.5	NUM
cjfa-57636	379	26	%	%	NOUN
cjfa-57636	379	27	.	.	PUNCT
cjfa-57636	380	1	our	our	PRON
cjfa-57636	380	2	results	result	NOUN
cjfa-57636	380	3	are	be	AUX
cjfa-57636	380	4	robust	robust	ADJ
cjfa-57636	380	5	to	to	ADP
cjfa-57636	380	6	the	the	DET
cjfa-57636	380	7	inclusion	inclusion	NOUN
cjfa-57636	380	8	of	of	ADP
cjfa-57636	380	9	industry	industry	NOUN
cjfa-57636	380	10	and	and	CCONJ
cjfa-57636	380	11	year	year	NOUN
cjfa-57636	380	12	fixed	fix	VERB
cjfa-57636	380	13	effects	effect	NOUN
cjfa-57636	380	14	.	.	PUNCT
cjfa-57636	381	1	our	our	PRON
cjfa-57636	381	2	results	result	NOUN
cjfa-57636	381	3	provide	provide	VERB
cjfa-57636	381	4	further	further	ADJ
cjfa-57636	381	5	evidence	evidence	NOUN
cjfa-57636	381	6	describing	describe	VERB
cjfa-57636	381	7	the	the	DET
cjfa-57636	381	8	positive	positive	ADJ
cjfa-57636	381	9	effects	effect	NOUN
cjfa-57636	381	10	of	of	ADP
cjfa-57636	381	11	female	female	ADJ
cjfa-57636	381	12	executives	executive	NOUN
cjfa-57636	381	13	on	on	ADP
cjfa-57636	381	14	financial	financial	ADJ
cjfa-57636	381	15	reporting	reporting	NOUN
cjfa-57636	381	16	quality	quality	NOUN
cjfa-57636	381	17	and	and	CCONJ
cjfa-57636	381	18	in	in	ADP
cjfa-57636	381	19	the	the	DET
cjfa-57636	381	20	overall	overall	ADJ
cjfa-57636	381	21	corporate	corporate	ADJ
cjfa-57636	381	22	finance	finance	NOUN
cjfa-57636	381	23	environment	environment	NOUN
cjfa-57636	381	24	,	,	PUNCT
cjfa-57636	381	25	and	and	CCONJ
cjfa-57636	381	26	our	our	PRON
cjfa-57636	381	27	findings	finding	NOUN
cjfa-57636	381	28	are	be	AUX
cjfa-57636	381	29	in	in	ADP
cjfa-57636	381	30	line	line	NOUN
cjfa-57636	381	31	with	with	ADP
cjfa-57636	381	32	several	several	ADJ
cjfa-57636	381	33	other	other	ADJ
cjfa-57636	381	34	studies	study	NOUN
cjfa-57636	381	35	that	that	PRON
cjfa-57636	381	36	document	document	VERB
cjfa-57636	381	37	the	the	DET
cjfa-57636	381	38	positive	positive	ADJ
cjfa-57636	381	39	impact	impact	NOUN
cjfa-57636	381	40	of	of	ADP
cjfa-57636	381	41	women	woman	NOUN
cjfa-57636	381	42	in	in	ADP
cjfa-57636	381	43	various	various	ADJ
cjfa-57636	381	44	finance	finance	NOUN
cjfa-57636	381	45	and	and	CCONJ
cjfa-57636	381	46	accounting	accounting	NOUN
cjfa-57636	381	47	settings	setting	NOUN
cjfa-57636	381	48	(	(	PUNCT
cjfa-57636	381	49	francis	francis	PROPN
cjfa-57636	381	50	et	et	PROPN
cjfa-57636	381	51	al	al	PROPN
cjfa-57636	381	52	.	.	PROPN
cjfa-57636	381	53	,	,	PUNCT
cjfa-57636	381	54	2014a	2014a	NUM
cjfa-57636	381	55	;	;	PUNCT
cjfa-57636	381	56	francis	francis	PROPN
cjfa-57636	381	57	et	et	PROPN
cjfa-57636	381	58	al	al	PROPN
cjfa-57636	381	59	.	.	PROPN
cjfa-57636	381	60	,	,	PUNCT
cjfa-57636	381	61	2015	2015	NUM
cjfa-57636	381	62	;	;	PUNCT
cjfa-57636	381	63	gupta	gupta	PROPN
cjfa-57636	381	64	et	et	PROPN
cjfa-57636	381	65	al	al	PROPN
cjfa-57636	381	66	.	.	PROPN
cjfa-57636	381	67	,	,	PUNCT
cjfa-57636	381	68	2020	2020	NUM
cjfa-57636	381	69	;	;	PUNCT
cjfa-57636	381	70	wang	wang	PROPN
cjfa-57636	381	71	et	et	PROPN
cjfa-57636	381	72	al	al	PROPN
cjfa-57636	381	73	.	.	PROPN
cjfa-57636	381	74	,	,	PUNCT
cjfa-57636	381	75	2023	2023	NUM
cjfa-57636	381	76	;	;	PUNCT
cjfa-57636	381	77	sinha	sinha	NOUN
cjfa-57636	381	78	,	,	PUNCT
cjfa-57636	381	79	2023	2023	NUM
cjfa-57636	381	80	)	)	PUNCT
cjfa-57636	381	81	.	.	PUNCT
cjfa-57636	382	1	our	our	PRON
cjfa-57636	382	2	findings	finding	NOUN
cjfa-57636	382	3	have	have	VERB
cjfa-57636	382	4	significant	significant	ADJ
cjfa-57636	382	5	implications	implication	NOUN
cjfa-57636	382	6	for	for	ADP
cjfa-57636	382	7	legislators	legislator	NOUN
cjfa-57636	382	8	and	and	CCONJ
cjfa-57636	382	9	regulators	regulator	NOUN
cjfa-57636	382	10	who	who	PRON
cjfa-57636	382	11	seek	seek	VERB
cjfa-57636	382	12	to	to	PART
cjfa-57636	382	13	improve	improve	VERB
cjfa-57636	382	14	corporate	corporate	ADJ
cjfa-57636	382	15	financial	financial	ADJ
cjfa-57636	382	16	reporting	reporting	NOUN
cjfa-57636	382	17	quality	quality	NOUN
cjfa-57636	382	18	,	,	PUNCT
cjfa-57636	382	19	and	and	CCONJ
cjfa-57636	382	20	also	also	ADV
cjfa-57636	382	21	add	add	VERB
cjfa-57636	382	22	further	further	ADJ
cjfa-57636	382	23	evidence	evidence	NOUN
cjfa-57636	382	24	supporting	support	VERB
cjfa-57636	382	25	the	the	DET
cjfa-57636	382	26	push	push	NOUN
cjfa-57636	382	27	for	for	ADP
cjfa-57636	382	28	increased	increase	VERB
cjfa-57636	382	29	female	female	ADJ
cjfa-57636	382	30	representation	representation	NOUN
cjfa-57636	382	31	in	in	ADP
cjfa-57636	382	32	the	the	DET
cjfa-57636	382	33	c	c	NOUN
cjfa-57636	382	34	-	-	NOUN
cjfa-57636	382	35	suite	suite	NOUN
cjfa-57636	382	36	.	.	PUNCT
cjfa-57636	383	1	we	we	PRON
cjfa-57636	383	2	invite	invite	VERB
cjfa-57636	383	3	future	future	ADJ
cjfa-57636	383	4	researchers	researcher	NOUN
cjfa-57636	383	5	to	to	PART
cjfa-57636	383	6	expand	expand	VERB
cjfa-57636	383	7	on	on	ADP
cjfa-57636	383	8	our	our	PRON
cjfa-57636	383	9	findings	finding	NOUN
cjfa-57636	383	10	by	by	ADP
cjfa-57636	383	11	examining	examine	VERB
cjfa-57636	383	12	the	the	DET
cjfa-57636	383	13	impact	impact	NOUN
cjfa-57636	383	14	of	of	ADP
cjfa-57636	383	15	gender	gender	NOUN
cjfa-57636	383	16	on	on	ADP
cjfa-57636	383	17	components	component	NOUN
cjfa-57636	383	18	of	of	ADP
cjfa-57636	383	19	financial	financial	ADJ
cjfa-57636	383	20	reporting	reporting	NOUN
cjfa-57636	383	21	quality	quality	NOUN
cjfa-57636	383	22	in	in	ADP
cjfa-57636	383	23	a	a	DET
cjfa-57636	383	24	non	non	ADJ
cjfa-57636	383	25	c	c	NOUN
cjfa-57636	383	26	-	-	PUNCT
cjfa-57636	383	27	suite	suite	NOUN
cjfa-57636	383	28	setting	setting	NOUN
cjfa-57636	383	29	.	.	PUNCT
cjfa-57636	384	1	we	we	PRON
cjfa-57636	384	2	also	also	ADV
cjfa-57636	384	3	invite	invite	VERB
cjfa-57636	384	4	future	future	ADJ
cjfa-57636	384	5	research	research	NOUN
cjfa-57636	384	6	that	that	PRON
cjfa-57636	384	7	expands	expand	VERB
cjfa-57636	384	8	on	on	ADP
cjfa-57636	384	9	our	our	PRON
cjfa-57636	384	10	findings	finding	NOUN
cjfa-57636	384	11	,	,	PUNCT
cjfa-57636	384	12	by	by	ADP
cjfa-57636	384	13	examining	examine	VERB
cjfa-57636	384	14	these	these	DET
cjfa-57636	384	15	impacts	impact	NOUN
cjfa-57636	384	16	in	in	ADP
cjfa-57636	384	17	the	the	DET
cjfa-57636	384	18	context	context	NOUN
cjfa-57636	384	19	of	of	ADP
cjfa-57636	384	20	european	european	ADJ
cjfa-57636	384	21	markets	market	NOUN
cjfa-57636	384	22	and	and	CCONJ
cjfa-57636	384	23	economies	economy	NOUN
cjfa-57636	384	24	.	.	PUNCT
cjfa-57636	384	25	 	 	SPACE
cjfa-57636	385	1	references	reference	NOUN
cjfa-57636	385	2	 	 	SPACE
cjfa-57636	385	3	references	reference	NOUN
cjfa-57636	385	4	ahern	ahern	PROPN
cjfa-57636	385	5	,	,	PUNCT
cjfa-57636	385	6	k.r	k.r	PROPN
cjfa-57636	385	7	.	.	PROPN
cjfa-57636	385	8	,	,	PUNCT
cjfa-57636	385	9	&	&	CCONJ
cjfa-57636	385	10	dittmar	dittmar	PROPN
cjfa-57636	385	11	,	,	PUNCT
cjfa-57636	385	12	a.k	a.k	PROPN
cjfa-57636	385	13	.	.	PROPN
cjfa-57636	385	14	(	(	PUNCT
cjfa-57636	385	15	2012	2012	NUM
cjfa-57636	385	16	)	)	PUNCT
cjfa-57636	385	17	.	.	PUNCT
cjfa-57636	386	1	the	the	DET
cjfa-57636	386	2	changing	changing	NOUN
cjfa-57636	386	3	of	of	ADP
cjfa-57636	386	4	the	the	DET
cjfa-57636	386	5	boards	board	NOUN
cjfa-57636	386	6	:	:	PUNCT
cjfa-57636	386	7	the	the	DET
cjfa-57636	386	8	impact	impact	NOUN
cjfa-57636	386	9	on	on	ADP
cjfa-57636	386	10	firm	firm	ADJ
cjfa-57636	386	11	valuation	valuation	NOUN
cjfa-57636	386	12	of	of	ADP
cjfa-57636	386	13	mandated	mandate	VERB
cjfa-57636	386	14	female	female	ADJ
cjfa-57636	386	15	board	board	NOUN
cjfa-57636	386	16	representation	representation	NOUN
cjfa-57636	386	17	.	.	PUNCT
cjfa-57636	387	1	the	the	DET
cjfa-57636	387	2	quarterly	quarterly	ADJ
cjfa-57636	387	3	journal	journal	NOUN
cjfa-57636	387	4	of	of	ADP
cjfa-57636	387	5	economics	economic	NOUN
cjfa-57636	387	6	,	,	PUNCT
cjfa-57636	387	7	127(1	127(1	NUM
cjfa-57636	387	8	)	)	PUNCT
cjfa-57636	387	9	,	,	PUNCT
cjfa-57636	387	10	137–197	137–197	NUM
cjfa-57636	387	11	.	.	PUNCT
cjfa-57636	388	1	https://doi.org/10.1093/qje/qjr049	https://doi.org/10.1093/qje/qjr049	PROPN
cjfa-57636	388	2	.	.	PUNCT
cjfa-57636	389	1	barua	barua	PROPN
cjfa-57636	389	2	,	,	PUNCT
cjfa-57636	389	3	a.	a.	NOUN
cjfa-57636	389	4	,	,	PUNCT
cjfa-57636	389	5	davidson	davidson	PROPN
cjfa-57636	389	6	,	,	PUNCT
cjfa-57636	389	7	l.f	l.f	PROPN
cjfa-57636	389	8	.	.	PROPN
cjfa-57636	389	9	,	,	PUNCT
cjfa-57636	389	10	rama	rama	PROPN
cjfa-57636	389	11	,	,	PUNCT
cjfa-57636	389	12	d.v	d.v	PROPN
cjfa-57636	389	13	.	.	PROPN
cjfa-57636	389	14	,	,	PUNCT
cjfa-57636	389	15	&	&	CCONJ
cjfa-57636	389	16	thiruvadi	thiruvadi	PROPN
cjfa-57636	389	17	,	,	PUNCT
cjfa-57636	389	18	s.	s.	PROPN
cjfa-57636	389	19	(	(	PUNCT
cjfa-57636	389	20	2010	2010	NUM
cjfa-57636	389	21	)	)	PUNCT
cjfa-57636	389	22	.	.	PUNCT
cjfa-57636	390	1	cfo	cfo	ADJ
cjfa-57636	390	2	gender	gender	NOUN
cjfa-57636	390	3	and	and	CCONJ
cjfa-57636	390	4	accruals	accrual	NOUN
cjfa-57636	390	5	quality	quality	NOUN
cjfa-57636	390	6	.	.	PUNCT
cjfa-57636	391	1	accounting	accounting	NOUN
cjfa-57636	391	2	horizons	horizon	NOUN
cjfa-57636	391	3	,	,	PUNCT
cjfa-57636	391	4	24(1	24(1	NUM
cjfa-57636	391	5	)	)	PUNCT
cjfa-57636	391	6	,	,	PUNCT
cjfa-57636	391	7	25–39	25–39	NUM
cjfa-57636	391	8	.	.	PUNCT
cjfa-57636	392	1	https://doi.org/10.2308/acch.2010	https://doi.org/10.2308/acch.2010	PROPN
cjfa-57636	392	2	.	.	PUNCT
cjfa-57636	393	1	24.1.25	24.1.25	NUM
cjfa-57636	393	2	.	.	PUNCT
cjfa-57636	394	1	berger	berger	PROPN
cjfa-57636	394	2	,	,	PUNCT
cjfa-57636	394	3	a.n	a.n	PROPN
cjfa-57636	394	4	.	.	PROPN
cjfa-57636	394	5	,	,	PUNCT
cjfa-57636	394	6	kick	kick	VERB
cjfa-57636	394	7	,	,	PUNCT
cjfa-57636	394	8	t.	t.	PROPN
cjfa-57636	394	9	,	,	PUNCT
cjfa-57636	394	10	&	&	CCONJ
cjfa-57636	394	11	schaeck	schaeck	PROPN
cjfa-57636	394	12	,	,	PUNCT
cjfa-57636	394	13	k.	k.	PROPN
cjfa-57636	394	14	(	(	PUNCT
cjfa-57636	394	15	2014	2014	NUM
cjfa-57636	394	16	)	)	PUNCT
cjfa-57636	394	17	.	.	PUNCT
cjfa-57636	395	1	executive	executive	PROPN
cjfa-57636	395	2	board	board	PROPN
cjfa-57636	395	3	composition	composition	NOUN
cjfa-57636	395	4	and	and	CCONJ
cjfa-57636	395	5	bank	bank	NOUN
cjfa-57636	395	6	risk	risk	NOUN
cjfa-57636	395	7	taking	taking	NOUN
cjfa-57636	395	8	.	.	PUNCT
cjfa-57636	396	1	journal	journal	NOUN
cjfa-57636	396	2	of	of	ADP
cjfa-57636	396	3	corporate	corporate	ADJ
cjfa-57636	396	4	finance	finance	NOUN
cjfa-57636	396	5	,	,	PUNCT
cjfa-57636	396	6	28	28	NUM
cjfa-57636	396	7	,	,	PUNCT
cjfa-57636	396	8	48–65	48–65	NUM
cjfa-57636	396	9	.	.	PUNCT
cjfa-57636	397	1	https://doi.org/10.1016/j.jcorpfin.2013.11.006	https://doi.org/10.1016/j.jcorpfin.2013.11.006	PROPN
cjfa-57636	397	2	.	.	PUNCT
cjfa-57636	398	1	beu	beu	PROPN
cjfa-57636	398	2	,	,	PUNCT
cjfa-57636	398	3	d.s	d.s	PROPN
cjfa-57636	398	4	.	.	PROPN
cjfa-57636	398	5	,	,	PUNCT
cjfa-57636	398	6	buckley	buckley	PROPN
cjfa-57636	398	7	,	,	PUNCT
cjfa-57636	398	8	m.r	m.r	PROPN
cjfa-57636	398	9	.	.	PROPN
cjfa-57636	398	10	,	,	PUNCT
cjfa-57636	398	11	&	&	CCONJ
cjfa-57636	398	12	harvey	harvey	PROPN
cjfa-57636	398	13	,	,	PUNCT
cjfa-57636	398	14	m.g	m.g	PROPN
cjfa-57636	398	15	.	.	PROPN
cjfa-57636	398	16	(	(	PUNCT
cjfa-57636	398	17	2003	2003	NUM
cjfa-57636	398	18	)	)	PUNCT
cjfa-57636	398	19	.	.	PUNCT
cjfa-57636	399	1	ethical	ethical	ADJ
cjfa-57636	399	2	decision	decision	NOUN
cjfa-57636	399	3	-	-	PUNCT
cjfa-57636	399	4	making	making	NOUN
cjfa-57636	399	5	:	:	PUNCT
cjfa-57636	399	6	a	a	DET
cjfa-57636	399	7	multidimensional	multidimensional	ADJ
cjfa-57636	399	8	construct	construct	NOUN
cjfa-57636	399	9	.	.	PUNCT
cjfa-57636	400	1	business	business	NOUN
cjfa-57636	400	2	ethics	ethic	NOUN
cjfa-57636	400	3	:	:	PUNCT
cjfa-57636	400	4	a	a	DET
cjfa-57636	400	5	european	european	PROPN
cjfa-57636	400	6	review	review	NOUN
cjfa-57636	400	7	,	,	PUNCT
cjfa-57636	400	8	12(1	12(1	NUM
cjfa-57636	400	9	)	)	PUNCT
cjfa-57636	400	10	,	,	PUNCT
cjfa-57636	400	11	88–107	88–107	NUM
cjfa-57636	400	12	.	.	PUNCT
cjfa-57636	401	1	https://doi	https://doi	NOUN
cjfa-57636	401	2	.	.	PUNCT
cjfa-57636	401	3	org/10.1111/1467	org/10.1111/1467	PROPN
cjfa-57636	401	4	-	-	PROPN
cjfa-57636	401	5	8608.00308	8608.00308	NUM
cjfa-57636	401	6	.	.	PUNCT
cjfa-57636	402	1	https://doi.org/10.1093/qje/qjr049	https://doi.org/10.1093/qje/qjr049	PROPN
cjfa-57636	402	2	https://doi.org/10.2308/acch.2010.24.1.25	https://doi.org/10.2308/acch.2010.24.1.25	ADJ
cjfa-57636	402	3	https://doi.org/10.2308/acch.2010.24.1.25	https://doi.org/10.2308/acch.2010.24.1.25	NOUN
cjfa-57636	402	4	https://doi.org/10.1016/j.jcorpfin.2013.11.006	https://doi.org/10.1016/j.jcorpfin.2013.11.006	NOUN
cjfa-57636	402	5	https://doi.org/10.1016/j.jcorpfin.2013.11.006	https://doi.org/10.1016/j.jcorpfin.2013.11.006	NOUN
cjfa-57636	402	6	https://doi.org/10.1111/1467-8608.00308	https://doi.org/10.1111/1467-8608.00308	NOUN
cjfa-57636	402	7	https://doi.org/10.1111/1467-8608.00308	https://doi.org/10.1111/1467-8608.00308	NOUN
cjfa-57636	402	8	the	the	DET
cjfa-57636	402	9	impact	impact	NOUN
cjfa-57636	402	10	of	of	ADP
cjfa-57636	402	11	female	female	ADJ
cjfa-57636	402	12	executives	executive	NOUN
cjfa-57636	402	13	on	on	ADP
cjfa-57636	402	14	the	the	DET
cjfa-57636	402	15	quality	quality	NOUN
cjfa-57636	402	16	comparability	comparability	NOUN
cjfa-57636	402	17	…	…	PUNCT
cjfa-57636	402	18	4343	4343	NUM
cjfa-57636	402	19	catalyst	catalyst	NOUN
cjfa-57636	402	20	(	(	PUNCT
cjfa-57636	402	21	2023	2023	NUM
cjfa-57636	402	22	)	)	PUNCT
cjfa-57636	402	23	.	.	PUNCT
cjfa-57636	403	1	pyramid	pyramid	NOUN
cjfa-57636	403	2	:	:	PUNCT
cjfa-57636	403	3	women	woman	NOUN
cjfa-57636	403	4	in	in	ADP
cjfa-57636	403	5	the	the	DET
cjfa-57636	403	6	united	united	PROPN
cjfa-57636	403	7	states	states	PROPN
cjfa-57636	403	8	workforce	workforce	PROPN
cjfa-57636	403	9	(	(	PUNCT
cjfa-57636	403	10	infographic	infographic	ADJ
cjfa-57636	403	11	)	)	PUNCT
cjfa-57636	403	12	,	,	PUNCT
cjfa-57636	403	13	https://	https://	PROPN
cjfa-57636	403	14	www.catalyst.org/research/women-in-the-united-states-workforce/	www.catalyst.org/research/women-in-the-united-states-workforce/	PUNCT
cjfa-57636	403	15	(	(	PUNCT
cjfa-57636	403	16	accessed	access	VERB
cjfa-57636	403	17	:	:	PUNCT
cjfa-57636	403	18	10.08.2023	10.08.2023	NUM
cjfa-57636	403	19	)	)	PUNCT
cjfa-57636	403	20	.	.	PUNCT
cjfa-57636	404	1	choi	choi	NOUN
cjfa-57636	404	2	,	,	PUNCT
cjfa-57636	404	3	j.h	j.h	PROPN
cjfa-57636	404	4	.	.	PROPN
cjfa-57636	404	5	,	,	PUNCT
cjfa-57636	404	6	choi	choi	PROPN
cjfa-57636	404	7	,	,	PUNCT
cjfa-57636	404	8	s.	s.	PROPN
cjfa-57636	404	9	,	,	PUNCT
cjfa-57636	404	10	myers	myers	PROPN
cjfa-57636	404	11	,	,	PUNCT
cjfa-57636	404	12	l.a	l.a	PROPN
cjfa-57636	404	13	.	.	PROPN
cjfa-57636	404	14	,	,	PUNCT
cjfa-57636	404	15	&	&	CCONJ
cjfa-57636	404	16	ziebart	ziebart	PROPN
cjfa-57636	404	17	,	,	PUNCT
cjfa-57636	404	18	d.	d.	PROPN
cjfa-57636	404	19	(	(	PUNCT
cjfa-57636	404	20	2019	2019	NUM
cjfa-57636	404	21	)	)	PUNCT
cjfa-57636	404	22	.	.	PUNCT
cjfa-57636	405	1	financial	financial	ADJ
cjfa-57636	405	2	statement	statement	NOUN
cjfa-57636	405	3	comparability	comparability	NOUN
cjfa-57636	405	4	and	and	CCONJ
cjfa-57636	405	5	the	the	DET
cjfa-57636	405	6	informativeness	informativeness	NOUN
cjfa-57636	405	7	of	of	ADP
cjfa-57636	405	8	stock	stock	NOUN
cjfa-57636	405	9	prices	price	NOUN
cjfa-57636	405	10	about	about	ADP
cjfa-57636	405	11	future	future	ADJ
cjfa-57636	405	12	earnings	earning	NOUN
cjfa-57636	405	13	.	.	PUNCT
cjfa-57636	406	1	contemporary	contemporary	ADJ
cjfa-57636	406	2	accounting	accounting	NOUN
cjfa-57636	406	3	research	research	NOUN
cjfa-57636	406	4	,	,	PUNCT
cjfa-57636	406	5	36(1	36(1	NUM
cjfa-57636	406	6	)	)	PUNCT
cjfa-57636	406	7	,	,	PUNCT
cjfa-57636	406	8	389–417	389–417	NUM
cjfa-57636	406	9	.	.	PUNCT
cjfa-57636	407	1	https://doi.org/10.1111/1911-3846.12442	https://doi.org/10.1111/1911-3846.12442	PROPN
cjfa-57636	407	2	.	.	PUNCT
cjfa-57636	408	1	chun	chun	PROPN
cjfa-57636	408	2	,	,	PUNCT
cjfa-57636	408	3	r.	r.	PROPN
cjfa-57636	408	4	(	(	PUNCT
cjfa-57636	408	5	2005	2005	NUM
cjfa-57636	408	6	)	)	PUNCT
cjfa-57636	408	7	.	.	PUNCT
cjfa-57636	409	1	ethical	ethical	ADJ
cjfa-57636	409	2	character	character	NOUN
cjfa-57636	409	3	and	and	CCONJ
cjfa-57636	409	4	virtue	virtue	NOUN
cjfa-57636	409	5	of	of	ADP
cjfa-57636	409	6	organizations	organization	NOUN
cjfa-57636	409	7	:	:	PUNCT
cjfa-57636	409	8	an	an	DET
cjfa-57636	409	9	empirical	empirical	ADJ
cjfa-57636	409	10	assessment	assessment	NOUN
cjfa-57636	409	11	and	and	CCONJ
cjfa-57636	409	12	strategic	strategic	ADJ
cjfa-57636	409	13	implications	implication	NOUN
cjfa-57636	409	14	.	.	PUNCT
cjfa-57636	410	1	journal	journal	NOUN
cjfa-57636	410	2	of	of	ADP
cjfa-57636	410	3	business	business	NOUN
cjfa-57636	410	4	ethics	ethic	NOUN
cjfa-57636	410	5	,	,	PUNCT
cjfa-57636	410	6	57(3	57(3	NUM
cjfa-57636	410	7	)	)	PUNCT
cjfa-57636	410	8	,	,	PUNCT
cjfa-57636	410	9	269–284	269–284	NUM
cjfa-57636	410	10	.	.	PUNCT
cjfa-57636	411	1	https://doi.org/10.1007/s10551-004-6591-2	https://doi.org/10.1007/s10551-004-6591-2	PROPN
cjfa-57636	411	2	.	.	PUNCT
cjfa-57636	412	1	croson	croson	PROPN
cjfa-57636	412	2	,	,	PUNCT
cjfa-57636	412	3	r.	r.	PROPN
cjfa-57636	412	4	,	,	PUNCT
cjfa-57636	412	5	&	&	CCONJ
cjfa-57636	412	6	gneezy	gneezy	PROPN
cjfa-57636	412	7	,	,	PUNCT
cjfa-57636	412	8	u.	u.	PROPN
cjfa-57636	412	9	(	(	PUNCT
cjfa-57636	412	10	2009	2009	NUM
cjfa-57636	412	11	)	)	PUNCT
cjfa-57636	412	12	.	.	PUNCT
cjfa-57636	413	1	gender	gender	NOUN
cjfa-57636	413	2	differences	difference	NOUN
cjfa-57636	413	3	in	in	ADP
cjfa-57636	413	4	preferences	preference	NOUN
cjfa-57636	413	5	.	.	PUNCT
cjfa-57636	414	1	journal	journal	NOUN
cjfa-57636	414	2	of	of	ADP
cjfa-57636	414	3	economic	economic	ADJ
cjfa-57636	414	4	literature	literature	PROPN
cjfa-57636	414	5	,	,	PUNCT
cjfa-57636	414	6	47(2	47(2	PROPN
cjfa-57636	414	7	)	)	PUNCT
cjfa-57636	414	8	,	,	PUNCT
cjfa-57636	414	9	448–474	448–474	NUM
cjfa-57636	414	10	.	.	PUNCT
cjfa-57636	415	1	https://doi.org/10.1257/jel.47.2.448	https://doi.org/10.1257/jel.47.2.448	PROPN
cjfa-57636	415	2	.	.	PUNCT
cjfa-57636	416	1	de	de	PROPN
cjfa-57636	416	2	franco	franco	PROPN
cjfa-57636	416	3	,	,	PUNCT
cjfa-57636	416	4	g.	g.	PROPN
cjfa-57636	416	5	,	,	PUNCT
cjfa-57636	416	6	kothari	kothari	PROPN
cjfa-57636	416	7	,	,	PUNCT
cjfa-57636	416	8	s.p	s.p	PROPN
cjfa-57636	416	9	.	.	PROPN
cjfa-57636	416	10	,	,	PUNCT
cjfa-57636	416	11	&	&	CCONJ
cjfa-57636	416	12	verdi	verdi	PROPN
cjfa-57636	416	13	,	,	PUNCT
cjfa-57636	416	14	r.s	r.s	PROPN
cjfa-57636	416	15	.	.	PROPN
cjfa-57636	416	16	(	(	PUNCT
cjfa-57636	416	17	2011	2011	NUM
cjfa-57636	416	18	)	)	PUNCT
cjfa-57636	416	19	.	.	PUNCT
cjfa-57636	417	1	the	the	DET
cjfa-57636	417	2	benefits	benefit	NOUN
cjfa-57636	417	3	of	of	ADP
cjfa-57636	417	4	financial	financial	ADJ
cjfa-57636	417	5	statement	statement	NOUN
cjfa-57636	417	6	comparability	comparability	NOUN
cjfa-57636	417	7	.	.	PUNCT
cjfa-57636	418	1	journal	journal	NOUN
cjfa-57636	418	2	of	of	ADP
cjfa-57636	418	3	accounting	accounting	NOUN
cjfa-57636	418	4	research	research	NOUN
cjfa-57636	418	5	,	,	PUNCT
cjfa-57636	418	6	49(4	49(4	NOUN
cjfa-57636	418	7	)	)	PUNCT
cjfa-57636	418	8	,	,	PUNCT
cjfa-57636	418	9	895–931	895–931	NUM
cjfa-57636	418	10	.	.	PUNCT
cjfa-57636	419	1	https://doi	https://doi	PROPN
cjfa-57636	419	2	.	.	PUNCT
cjfa-57636	419	3	org/10.1111	org/10.1111	PROPN
cjfa-57636	419	4	/	/	SYM
cjfa-57636	419	5	j.1475–679x.2011.00415.x	j.1475–679x.2011.00415.x	PROPN
cjfa-57636	419	6	.	.	PUNCT
cjfa-57636	419	7	faccio	faccio	PROPN
cjfa-57636	419	8	,	,	PUNCT
cjfa-57636	419	9	m.	m.	NOUN
cjfa-57636	419	10	,	,	PUNCT
cjfa-57636	419	11	marchica	marchica	PROPN
cjfa-57636	419	12	,	,	PUNCT
cjfa-57636	419	13	m.-t	m.-t	PROPN
cjfa-57636	419	14	.	.	PUNCT
cjfa-57636	419	15	,	,	PUNCT
cjfa-57636	419	16	&	&	CCONJ
cjfa-57636	419	17	mura	mura	PROPN
cjfa-57636	419	18	,	,	PUNCT
cjfa-57636	419	19	r.	r.	PROPN
cjfa-57636	419	20	(	(	PUNCT
cjfa-57636	419	21	2016	2016	NUM
cjfa-57636	419	22	)	)	PUNCT
cjfa-57636	419	23	.	.	PUNCT
cjfa-57636	420	1	ceo	ceo	NOUN
cjfa-57636	420	2	gender	gender	NOUN
cjfa-57636	420	3	,	,	PUNCT
cjfa-57636	420	4	corporate	corporate	ADJ
cjfa-57636	420	5	risk	risk	NOUN
cjfa-57636	420	6	-	-	PUNCT
cjfa-57636	420	7	taking	taking	NOUN
cjfa-57636	420	8	,	,	PUNCT
cjfa-57636	420	9	and	and	CCONJ
cjfa-57636	420	10	the	the	DET
cjfa-57636	420	11	efficiency	efficiency	NOUN
cjfa-57636	420	12	of	of	ADP
cjfa-57636	420	13	capital	capital	NOUN
cjfa-57636	420	14	allocation	allocation	NOUN
cjfa-57636	420	15	.	.	PUNCT
cjfa-57636	421	1	journal	journal	NOUN
cjfa-57636	421	2	of	of	ADP
cjfa-57636	421	3	corporate	corporate	ADJ
cjfa-57636	421	4	finance	finance	NOUN
cjfa-57636	421	5	,	,	PUNCT
cjfa-57636	421	6	39	39	NUM
cjfa-57636	421	7	,	,	PUNCT
cjfa-57636	421	8	193–209	193–209	NUM
cjfa-57636	421	9	.	.	PUNCT
cjfa-57636	422	1	https://	https://	PROPN
cjfa-57636	422	2	doi.org/10.1016/j.jcorpfin.2016.02.008	doi.org/10.1016/j.jcorpfin.2016.02.008	PROPN
cjfa-57636	422	3	.	.	PUNCT
cjfa-57636	423	1	financial	financial	ADJ
cjfa-57636	423	2	accounting	accounting	NOUN
cjfa-57636	423	3	standards	standards	PROPN
cjfa-57636	423	4	board	board	NOUN
cjfa-57636	423	5	(	(	PUNCT
cjfa-57636	423	6	fasb	fasb	PROPN
cjfa-57636	423	7	)	)	PUNCT
cjfa-57636	423	8	(	(	PUNCT
cjfa-57636	423	9	1980	1980	NUM
cjfa-57636	423	10	)	)	PUNCT
cjfa-57636	423	11	.	.	PUNCT
cjfa-57636	424	1	statement	statement	NOUN
cjfa-57636	424	2	of	of	ADP
cjfa-57636	424	3	financial	financial	ADJ
cjfa-57636	424	4	accounting	accounting	NOUN
cjfa-57636	424	5	concepts	concept	NOUN
cjfa-57636	424	6	no	no	INTJ
cjfa-57636	424	7	.	.	NOUN
cjfa-57636	425	1	2	2	NUM
cjfa-57636	425	2	:	:	PUNCT
cjfa-57636	425	3	qualitative	qualitative	ADJ
cjfa-57636	425	4	characteristics	characteristic	NOUN
cjfa-57636	425	5	of	of	ADP
cjfa-57636	425	6	accounting	accounting	NOUN
cjfa-57636	425	7	information	information	NOUN
cjfa-57636	425	8	.	.	PUNCT
cjfa-57636	426	1	norwalk	norwalk	NOUN
cjfa-57636	426	2	,	,	PUNCT
cjfa-57636	426	3	ct	ct	PROPN
cjfa-57636	426	4	.	.	PUNCT
cjfa-57636	426	5	financial	financial	ADJ
cjfa-57636	426	6	accounting	accounting	NOUN
cjfa-57636	426	7	standards	standards	PROPN
cjfa-57636	426	8	board	board	NOUN
cjfa-57636	426	9	(	(	PUNCT
cjfa-57636	426	10	fasb	fasb	PROPN
cjfa-57636	426	11	)	)	PUNCT
cjfa-57636	426	12	(	(	PUNCT
cjfa-57636	426	13	2010	2010	NUM
cjfa-57636	426	14	)	)	PUNCT
cjfa-57636	426	15	.	.	PUNCT
cjfa-57636	427	1	statement	statement	NOUN
cjfa-57636	427	2	of	of	ADP
cjfa-57636	427	3	financial	financial	ADJ
cjfa-57636	427	4	accounting	accounting	NOUN
cjfa-57636	427	5	concepts	concept	NOUN
cjfa-57636	427	6	no	no	INTJ
cjfa-57636	427	7	.	.	NOUN
cjfa-57636	427	8	8	8	NUM
cjfa-57636	427	9	:	:	PUNCT
cjfa-57636	427	10	conceptual	conceptual	ADJ
cjfa-57636	427	11	framework	framework	NOUN
cjfa-57636	427	12	for	for	ADP
cjfa-57636	427	13	financial	financial	ADJ
cjfa-57636	427	14	reporting	reporting	NOUN
cjfa-57636	427	15	.	.	PUNCT
cjfa-57636	428	1	norwalk	norwalk	NOUN
cjfa-57636	428	2	,	,	PUNCT
cjfa-57636	428	3	ct	ct	PROPN
cjfa-57636	428	4	.	.	PUNCT
cjfa-57636	429	1	folsom	folsom	PROPN
cjfa-57636	429	2	,	,	PUNCT
cjfa-57636	429	3	d.	d.	PROPN
cjfa-57636	429	4	,	,	PUNCT
cjfa-57636	429	5	perez	perez	PROPN
cjfa-57636	429	6	,	,	PUNCT
cjfa-57636	429	7	r.	r.	PROPN
cjfa-57636	429	8	,	,	PUNCT
cjfa-57636	429	9	&	&	CCONJ
cjfa-57636	429	10	wu	wu	PROPN
cjfa-57636	429	11	,	,	PUNCT
cjfa-57636	429	12	q.c	q.c	PROPN
cjfa-57636	429	13	.	.	PROPN
cjfa-57636	429	14	(	(	PUNCT
cjfa-57636	429	15	2024	2024	NUM
cjfa-57636	429	16	)	)	PUNCT
cjfa-57636	429	17	.	.	PUNCT
cjfa-57636	430	1	how	how	SCONJ
cjfa-57636	430	2	does	do	AUX
cjfa-57636	430	3	managerial	managerial	ADJ
cjfa-57636	430	4	entrenchment	entrenchment	NOUN
cjfa-57636	430	5	relate	relate	VERB
cjfa-57636	430	6	to	to	ADP
cjfa-57636	430	7	financial	financial	ADJ
cjfa-57636	430	8	statement	statement	NOUN
cjfa-57636	430	9	comparability	comparability	NOUN
cjfa-57636	430	10	?	?	PUNCT
cjfa-57636	431	1	ssrn	ssrn	PROPN
cjfa-57636	431	2	electronic	electronic	ADJ
cjfa-57636	431	3	journal	journal	NOUN
cjfa-57636	432	1	[	[	X
cjfa-57636	432	2	preprint	preprint	NOUN
cjfa-57636	432	3	]	]	X
cjfa-57636	432	4	.	.	PUNCT
cjfa-57636	433	1	https://doi	https://doi	NOUN
cjfa-57636	433	2	.	.	PUNCT
cjfa-57636	433	3	org/10.2139	org/10.2139	PROPN
cjfa-57636	433	4	/	/	SYM
cjfa-57636	433	5	ssrn.4133412	ssrn.4133412	PROPN
cjfa-57636	433	6	.	.	PUNCT
cjfa-57636	433	7	francis	francis	PROPN
cjfa-57636	433	8	,	,	PUNCT
cjfa-57636	433	9	b.	b.	PROPN
cjfa-57636	433	10	,	,	PUNCT
cjfa-57636	433	11	hasan	hasan	PROPN
cjfa-57636	433	12	,	,	PUNCT
cjfa-57636	433	13	i.	i.	PROPN
cjfa-57636	433	14	,	,	PUNCT
cjfa-57636	433	15	park	park	PROPN
cjfa-57636	433	16	,	,	PUNCT
cjfa-57636	433	17	j.c	j.c	PROPN
cjfa-57636	433	18	.	.	PROPN
cjfa-57636	433	19	,	,	PUNCT
cjfa-57636	433	20	&	&	CCONJ
cjfa-57636	433	21	wu	wu	PROPN
cjfa-57636	433	22	,	,	PUNCT
cjfa-57636	433	23	q.	q.	PROPN
cjfa-57636	433	24	(	(	PUNCT
cjfa-57636	433	25	2015	2015	NUM
cjfa-57636	433	26	)	)	PUNCT
cjfa-57636	433	27	.	.	PUNCT
cjfa-57636	434	1	gender	gender	NOUN
cjfa-57636	434	2	differences	difference	NOUN
cjfa-57636	434	3	in	in	ADP
cjfa-57636	434	4	financial	financial	ADJ
cjfa-57636	434	5	reporting	reporting	NOUN
cjfa-57636	434	6	decision	decision	NOUN
cjfa-57636	434	7	making	making	NOUN
cjfa-57636	434	8	:	:	PUNCT
cjfa-57636	434	9	evidence	evidence	NOUN
cjfa-57636	434	10	from	from	ADP
cjfa-57636	434	11	accounting	account	VERB
cjfa-57636	434	12	conservatism	conservatism	NOUN
cjfa-57636	434	13	.	.	PUNCT
cjfa-57636	435	1	contemporary	contemporary	ADJ
cjfa-57636	435	2	accounting	accounting	NOUN
cjfa-57636	435	3	research	research	PROPN
cjfa-57636	435	4	,	,	PUNCT
cjfa-57636	435	5	32(3	32(3	NUM
cjfa-57636	435	6	)	)	PUNCT
cjfa-57636	435	7	,	,	PUNCT
cjfa-57636	435	8	1285–1318	1285–1318	NUM
cjfa-57636	435	9	.	.	PUNCT
cjfa-57636	436	1	https://doi.org/10.1111/1911-3846.12098	https://doi.org/10.1111/1911-3846.12098	PROPN
cjfa-57636	436	2	.	.	PUNCT
cjfa-57636	437	1	francis	francis	PROPN
cjfa-57636	437	2	,	,	PUNCT
cjfa-57636	437	3	b.b	b.b	PROPN
cjfa-57636	437	4	.	.	PROPN
cjfa-57636	437	5	,	,	PUNCT
cjfa-57636	437	6	hasan	hasan	PROPN
cjfa-57636	437	7	,	,	PUNCT
cjfa-57636	437	8	i.	i.	PROPN
cjfa-57636	437	9	,	,	PUNCT
cjfa-57636	437	10	wu	wu	PROPN
cjfa-57636	437	11	,	,	PUNCT
cjfa-57636	437	12	q.	q.	PROPN
cjfa-57636	437	13	,	,	PUNCT
cjfa-57636	437	14	&	&	CCONJ
cjfa-57636	437	15	yan	yan	PROPN
cjfa-57636	437	16	,	,	PUNCT
cjfa-57636	437	17	m.	m.	NOUN
cjfa-57636	437	18	(	(	PUNCT
cjfa-57636	437	19	2014a	2014a	NUM
cjfa-57636	437	20	)	)	PUNCT
cjfa-57636	437	21	.	.	PUNCT
cjfa-57636	438	1	are	be	AUX
cjfa-57636	438	2	female	female	ADJ
cjfa-57636	438	3	cfos	cfos	NOUN
cjfa-57636	438	4	less	less	ADJ
cjfa-57636	438	5	tax	tax	NOUN
cjfa-57636	438	6	aggressive	aggressive	ADJ
cjfa-57636	438	7	?	?	PUNCT
cjfa-57636	439	1	evidence	evidence	NOUN
cjfa-57636	439	2	from	from	ADP
cjfa-57636	439	3	tax	tax	NOUN
cjfa-57636	439	4	aggressiveness	aggressiveness	NOUN
cjfa-57636	439	5	.	.	PUNCT
cjfa-57636	440	1	journal	journal	NOUN
cjfa-57636	440	2	of	of	ADP
cjfa-57636	440	3	the	the	DET
cjfa-57636	440	4	american	american	PROPN
cjfa-57636	440	5	taxation	taxation	PROPN
cjfa-57636	440	6	association	association	PROPN
cjfa-57636	440	7	,	,	PUNCT
cjfa-57636	440	8	36(2	36(2	NUM
cjfa-57636	440	9	)	)	PUNCT
cjfa-57636	440	10	,	,	PUNCT
cjfa-57636	440	11	171–202	171–202	NUM
cjfa-57636	440	12	.	.	PUNCT
cjfa-57636	440	13	https://doi.org/10.2308/atax-50819	https://doi.org/10.2308/atax-50819	PROPN
cjfa-57636	440	14	.	.	PUNCT
cjfa-57636	441	1	francis	francis	PROPN
cjfa-57636	441	2	,	,	PUNCT
cjfa-57636	441	3	j.r	j.r	PROPN
cjfa-57636	441	4	.	.	PROPN
cjfa-57636	441	5	,	,	PUNCT
cjfa-57636	441	6	pinnuck	pinnuck	NOUN
cjfa-57636	441	7	,	,	PUNCT
cjfa-57636	441	8	m.l	m.l	PROPN
cjfa-57636	441	9	.	.	PROPN
cjfa-57636	441	10	,	,	PUNCT
cjfa-57636	441	11	&	&	CCONJ
cjfa-57636	441	12	watanabe	watanabe	PROPN
cjfa-57636	441	13	,	,	PUNCT
cjfa-57636	441	14	o.	o.	PROPN
cjfa-57636	441	15	(	(	PUNCT
cjfa-57636	441	16	2014b	2014b	NUM
cjfa-57636	441	17	)	)	PUNCT
cjfa-57636	441	18	.	.	PUNCT
cjfa-57636	442	1	auditor	auditor	NOUN
cjfa-57636	442	2	style	style	NOUN
cjfa-57636	442	3	and	and	CCONJ
cjfa-57636	442	4	financial	financial	ADJ
cjfa-57636	442	5	statement	statement	NOUN
cjfa-57636	442	6	comparability	comparability	NOUN
cjfa-57636	442	7	.	.	PUNCT
cjfa-57636	443	1	the	the	DET
cjfa-57636	443	2	accounting	accounting	NOUN
cjfa-57636	443	3	review	review	NOUN
cjfa-57636	443	4	,	,	PUNCT
cjfa-57636	443	5	89(2	89(2	NOUN
cjfa-57636	443	6	)	)	PUNCT
cjfa-57636	443	7	,	,	PUNCT
cjfa-57636	443	8	605–633	605–633	NUM
cjfa-57636	443	9	.	.	PUNCT
cjfa-57636	444	1	https://doi	https://doi	PROPN
cjfa-57636	444	2	.	.	PUNCT
cjfa-57636	444	3	org/10.2308	org/10.2308	ADV
cjfa-57636	444	4	/	/	SYM
cjfa-57636	444	5	accr-50642	accr-50642	ADJ
cjfa-57636	444	6	.	.	PUNCT
cjfa-57636	445	1	gupta	gupta	PROPN
cjfa-57636	445	2	,	,	PUNCT
cjfa-57636	445	3	v.k	v.k	PROPN
cjfa-57636	445	4	.	.	PROPN
cjfa-57636	445	5	,	,	PUNCT
cjfa-57636	445	6	mortal	mortal	ADJ
cjfa-57636	445	7	,	,	PUNCT
cjfa-57636	445	8	s.	s.	PROPN
cjfa-57636	445	9	,	,	PUNCT
cjfa-57636	445	10	chakrabarty	chakrabarty	PROPN
cjfa-57636	445	11	,	,	PUNCT
cjfa-57636	445	12	b.	b.	PROPN
cjfa-57636	445	13	,	,	PUNCT
cjfa-57636	445	14	guo	guo	PROPN
cjfa-57636	445	15	,	,	PUNCT
cjfa-57636	445	16	x.	x.	NOUN
cjfa-57636	445	17	,	,	PUNCT
cjfa-57636	445	18	&	&	CCONJ
cjfa-57636	445	19	turban	turban	PROPN
cjfa-57636	445	20	,	,	PUNCT
cjfa-57636	445	21	d.b	d.b	PROPN
cjfa-57636	445	22	.	.	PROPN
cjfa-57636	445	23	(	(	PUNCT
cjfa-57636	445	24	2020	2020	NUM
cjfa-57636	445	25	)	)	PUNCT
cjfa-57636	445	26	.	.	PUNCT
cjfa-57636	446	1	cfo	cfo	ADJ
cjfa-57636	446	2	gender	gender	NOUN
cjfa-57636	446	3	and	and	CCONJ
cjfa-57636	446	4	financial	financial	ADJ
cjfa-57636	446	5	statement	statement	NOUN
cjfa-57636	446	6	irregularities	irregularity	NOUN
cjfa-57636	446	7	.	.	PUNCT
cjfa-57636	447	1	academy	academy	PROPN
cjfa-57636	447	2	of	of	ADP
cjfa-57636	447	3	management	management	PROPN
cjfa-57636	447	4	journal	journal	PROPN
cjfa-57636	447	5	,	,	PUNCT
cjfa-57636	447	6	63(3	63(3	NUM
cjfa-57636	447	7	)	)	PUNCT
cjfa-57636	447	8	,	,	PUNCT
cjfa-57636	447	9	802–831	802–831	NUM
cjfa-57636	447	10	.	.	PUNCT
cjfa-57636	448	1	https://doi.org/10.5465/amj.2017.0713	https://doi.org/10.5465/amj.2017.0713	PROPN
cjfa-57636	448	2	.	.	PUNCT
cjfa-57636	449	1	hinz	hinz	PROPN
cjfa-57636	449	2	,	,	PUNCT
cjfa-57636	449	3	r.p	r.p	PROPN
cjfa-57636	449	4	.	.	PROPN
cjfa-57636	449	5	,	,	PUNCT
cjfa-57636	449	6	mccarthy	mccarthy	PROPN
cjfa-57636	449	7	,	,	PUNCT
cjfa-57636	449	8	d.d	d.d	PROPN
cjfa-57636	449	9	.	.	PROPN
cjfa-57636	449	10	,	,	PUNCT
cjfa-57636	449	11	&	&	CCONJ
cjfa-57636	449	12	turner	turner	PROPN
cjfa-57636	449	13	,	,	PUNCT
cjfa-57636	449	14	j.a	j.a	PROPN
cjfa-57636	449	15	.	.	PROPN
cjfa-57636	449	16	(	(	PUNCT
cjfa-57636	449	17	1997	1997	NUM
cjfa-57636	449	18	)	)	PUNCT
cjfa-57636	449	19	.	.	PUNCT
cjfa-57636	449	20	are	be	AUX
cjfa-57636	449	21	women	woman	NOUN
cjfa-57636	449	22	conservative	conservative	ADJ
cjfa-57636	449	23	investors	investor	NOUN
cjfa-57636	449	24	?	?	PUNCT
cjfa-57636	450	1	gender	gender	NOUN
cjfa-57636	450	2	differences	difference	NOUN
cjfa-57636	450	3	in	in	ADP
cjfa-57636	450	4	participant	participant	ADJ
cjfa-57636	450	5	-	-	PUNCT
cjfa-57636	450	6	directed	direct	VERB
cjfa-57636	450	7	pension	pension	NOUN
cjfa-57636	450	8	investments	investment	NOUN
cjfa-57636	450	9	.	.	PUNCT
cjfa-57636	451	1	positioning	position	VERB
cjfa-57636	451	2	pensions	pension	NOUN
cjfa-57636	451	3	for	for	ADP
cjfa-57636	451	4	the	the	DET
cjfa-57636	451	5	twenty	twenty	NUM
cjfa-57636	451	6	-	-	PUNCT
cjfa-57636	451	7	first	first	ADJ
cjfa-57636	451	8	century	century	NOUN
cjfa-57636	451	9	,	,	PUNCT
cjfa-57636	451	10	91	91	NUM
cjfa-57636	451	11	,	,	PUNCT
cjfa-57636	451	12	103	103	NUM
cjfa-57636	451	13	.	.	PUNCT
cjfa-57636	452	1	huang	huang	PROPN
cjfa-57636	452	2	,	,	PUNCT
cjfa-57636	452	3	j.	j.	PROPN
cjfa-57636	452	4	,	,	PUNCT
cjfa-57636	452	5	&	&	CCONJ
cjfa-57636	452	6	kisgen	kisgen	PROPN
cjfa-57636	452	7	,	,	PUNCT
cjfa-57636	452	8	d.j	d.j	PROPN
cjfa-57636	452	9	.	.	PROPN
cjfa-57636	452	10	(	(	PUNCT
cjfa-57636	452	11	2013	2013	NUM
cjfa-57636	452	12	)	)	PUNCT
cjfa-57636	452	13	.	.	PUNCT
cjfa-57636	453	1	gender	gender	NOUN
cjfa-57636	453	2	and	and	CCONJ
cjfa-57636	453	3	corporate	corporate	ADJ
cjfa-57636	453	4	finance	finance	NOUN
cjfa-57636	453	5	:	:	PUNCT
cjfa-57636	453	6	are	be	AUX
cjfa-57636	453	7	male	male	ADJ
cjfa-57636	453	8	executives	executive	NOUN
cjfa-57636	453	9	overconfident	overconfident	ADJ
cjfa-57636	453	10	relative	relative	NOUN
cjfa-57636	453	11	to	to	ADP
cjfa-57636	453	12	female	female	ADJ
cjfa-57636	453	13	executives	executive	NOUN
cjfa-57636	453	14	?	?	PUNCT
cjfa-57636	453	15	.	.	PUNCT
cjfa-57636	454	1	journal	journal	PROPN
cjfa-57636	454	2	of	of	ADP
cjfa-57636	454	3	financial	financial	ADJ
cjfa-57636	454	4	economics	economic	NOUN
cjfa-57636	454	5	,	,	PUNCT
cjfa-57636	454	6	108(3	108(3	NUM
cjfa-57636	454	7	)	)	PUNCT
cjfa-57636	454	8	,	,	PUNCT
cjfa-57636	454	9	822–839	822–839	NUM
cjfa-57636	454	10	.	.	PUNCT
cjfa-57636	454	11	https://doi.org/10.1016/j.jfineco.2012.12.005	https://doi.org/10.1016/j.jfineco.2012.12.005	PROPN
cjfa-57636	454	12	.	.	PUNCT
cjfa-57636	455	1	https://www.catalyst.org/research/women-in-the-united-states-workforce/	https://www.catalyst.org/research/women-in-the-united-states-workforce/	PROPN
cjfa-57636	455	2	https://www.catalyst.org/research/women-in-the-united-states-workforce/	https://www.catalyst.org/research/women-in-the-united-states-workforce/	PROPN
cjfa-57636	455	3	https://doi.org/10.1111/1911-3846.12442	https://doi.org/10.1111/1911-3846.12442	ADJ
cjfa-57636	455	4	https://doi.org/10.1007/s10551-004-6591-2	https://doi.org/10.1007/s10551-004-6591-2	NUM
cjfa-57636	455	5	https://doi.org/10.1257/jel.47.2.448	https://doi.org/10.1257/jel.47.2.448	NOUN
cjfa-57636	455	6	https://doi.org/10.1111/j.1475-679x.2011.00415.x	https://doi.org/10.1111/j.1475-679x.2011.00415.x	VERB
cjfa-57636	455	7	https://doi.org/10.1111/j.1475-679x.2011.00415.x	https://doi.org/10.1111/j.1475-679x.2011.00415.x	PROPN
cjfa-57636	455	8	https://doi.org/10.1016/j.jcorpfin.2016.02.008	https://doi.org/10.1016/j.jcorpfin.2016.02.008	NOUN
cjfa-57636	455	9	https://doi.org/10.1016/j.jcorpfin.2016.02.008	https://doi.org/10.1016/j.jcorpfin.2016.02.008	NOUN
cjfa-57636	455	10	https://doi.org/10.2139/ssrn.4133412	https://doi.org/10.2139/ssrn.4133412	NOUN
cjfa-57636	455	11	https://doi.org/10.2139/ssrn.4133412	https://doi.org/10.2139/ssrn.4133412	X
cjfa-57636	455	12	https://doi.org/10.1111/1911-3846.12098	https://doi.org/10.1111/1911-3846.12098	PROPN
cjfa-57636	455	13	https://doi.org/10.2308/atax-50819	https://doi.org/10.2308/atax-50819	VERB
cjfa-57636	455	14	https://doi.org/10.2308/accr-50642	https://doi.org/10.2308/accr-50642	VERB
cjfa-57636	455	15	https://doi.org/10.2308/accr-50642	https://doi.org/10.2308/accr-50642	VERB
cjfa-57636	455	16	https://doi.org/10.5465/amj.2017.0713	https://doi.org/10.5465/amj.2017.0713	NOUN
cjfa-57636	455	17	https://doi.org/10.1016/j.jfineco.2012.12.005	https://doi.org/10.1016/j.jfineco.2012.12.005	NOUN
cjfa-57636	455	18	xiang	xiang	PROPN
cjfa-57636	456	1	(	(	PUNCT
cjfa-57636	456	2	gail	gail	PROPN
cjfa-57636	456	3	)	)	PUNCT
cjfa-57636	456	4	gao	gao	PROPN
cjfa-57636	456	5	,	,	PUNCT
cjfa-57636	456	6	emmanuel	emmanuel	PROPN
cjfa-57636	456	7	sequeira	sequeira	PROPN
cjfa-57636	456	8	,	,	PUNCT
cjfa-57636	456	9	qifeng	qifeng	PROPN
cjfa-57636	456	10	(	(	PUNCT
cjfa-57636	456	11	charles	charles	PROPN
cjfa-57636	456	12	)	)	PUNCT
cjfa-57636	456	13	wu4444	wu4444	PROPN
cjfa-57636	456	14	international	international	ADJ
cjfa-57636	456	15	accounting	accounting	NOUN
cjfa-57636	456	16	standards	standard	NOUN
cjfa-57636	456	17	board	board	NOUN
cjfa-57636	456	18	(	(	PUNCT
cjfa-57636	456	19	iasb	iasb	PROPN
cjfa-57636	456	20	)	)	PUNCT
cjfa-57636	456	21	(	(	PUNCT
cjfa-57636	456	22	2010	2010	NUM
cjfa-57636	456	23	)	)	PUNCT
cjfa-57636	456	24	.	.	PUNCT
cjfa-57636	457	1	the	the	DET
cjfa-57636	457	2	conceptual	conceptual	ADJ
cjfa-57636	457	3	framework	framework	NOUN
cjfa-57636	457	4	for	for	ADP
cjfa-57636	457	5	financial	financial	ADJ
cjfa-57636	457	6	reporting	reporting	NOUN
cjfa-57636	457	7	.	.	PUNCT
cjfa-57636	458	1	london	london	PROPN
cjfa-57636	458	2	,	,	PUNCT
cjfa-57636	458	3	uk	uk	PROPN
cjfa-57636	458	4	.	.	PROPN
cjfa-57636	458	5	jiang	jiang	PROPN
cjfa-57636	458	6	,	,	PUNCT
cjfa-57636	458	7	j.x	j.x	PROPN
cjfa-57636	458	8	.	.	PROPN
cjfa-57636	458	9	,	,	PUNCT
cjfa-57636	458	10	petroni	petroni	NOUN
cjfa-57636	458	11	,	,	PUNCT
cjfa-57636	458	12	k.r	k.r	PROPN
cjfa-57636	458	13	.	.	PROPN
cjfa-57636	458	14	,	,	PUNCT
cjfa-57636	458	15	&	&	CCONJ
cjfa-57636	458	16	wang	wang	PROPN
cjfa-57636	458	17	,	,	PUNCT
cjfa-57636	458	18	i.y	i.y	PROPN
cjfa-57636	458	19	.	.	PUNCT
cjfa-57636	458	20	(	(	PUNCT
cjfa-57636	458	21	2010	2010	NUM
cjfa-57636	458	22	)	)	PUNCT
cjfa-57636	458	23	.	.	PUNCT
cjfa-57636	459	1	cfos	cfos	PROPN
cjfa-57636	459	2	and	and	CCONJ
cjfa-57636	459	3	ceos	ceo	NOUN
cjfa-57636	459	4	:	:	PUNCT
cjfa-57636	459	5	who	who	PRON
cjfa-57636	459	6	have	have	VERB
cjfa-57636	459	7	the	the	DET
cjfa-57636	459	8	most	most	ADJ
cjfa-57636	459	9	influence	influence	NOUN
cjfa-57636	459	10	on	on	ADP
cjfa-57636	459	11	earnings	earning	NOUN
cjfa-57636	459	12	management	management	NOUN
cjfa-57636	459	13	?	?	PUNCT
cjfa-57636	459	14	.	.	PUNCT
cjfa-57636	460	1	journal	journal	PROPN
cjfa-57636	460	2	of	of	ADP
cjfa-57636	460	3	financial	financial	ADJ
cjfa-57636	460	4	economics	economic	NOUN
cjfa-57636	460	5	,	,	PUNCT
cjfa-57636	460	6	96(3	96(3	NOUN
cjfa-57636	460	7	)	)	PUNCT
cjfa-57636	460	8	,	,	PUNCT
cjfa-57636	460	9	513–526	513–526	NUM
cjfa-57636	460	10	.	.	PUNCT
cjfa-57636	461	1	https://doi.org/10.1016/j.jfineco.2010.02.007	https://doi.org/10.1016/j.jfineco.2010.02.007	NOUN
cjfa-57636	461	2	.	.	PUNCT
cjfa-57636	462	1	kobayashi	kobayashi	PROPN
cjfa-57636	462	2	,	,	PUNCT
cjfa-57636	462	3	n.	n.	PROPN
cjfa-57636	462	4	(	(	PUNCT
cjfa-57636	462	5	2021	2021	NUM
cjfa-57636	462	6	)	)	PUNCT
cjfa-57636	462	7	.	.	PUNCT
cjfa-57636	463	1	why	why	SCONJ
cjfa-57636	463	2	gender	gender	NOUN
cjfa-57636	463	3	diversity	diversity	NOUN
cjfa-57636	463	4	initiatives	initiative	NOUN
cjfa-57636	463	5	need	need	VERB
cjfa-57636	463	6	a	a	DET
cjfa-57636	463	7	reboot	reboot	NOUN
cjfa-57636	463	8	,	,	PUNCT
cjfa-57636	463	9	ey	ey	NOUN
cjfa-57636	463	10	,	,	PUNCT
cjfa-57636	463	11	https://www	https://www	PROPN
cjfa-57636	463	12	.	.	PUNCT
cjfa-57636	464	1	ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	NUM
cjfa-57636	464	2	(	(	PUNCT
cjfa-57636	464	3	accessed	access	VERB
cjfa-57636	464	4	:	:	PUNCT
cjfa-57636	464	5	10.08.2023	10.08.2023	NUM
cjfa-57636	464	6	)	)	PUNCT
cjfa-57636	464	7	.	.	PUNCT
cjfa-57636	465	1	linley	linley	PROPN
cjfa-57636	465	2	,	,	PUNCT
cjfa-57636	465	3	p.a	p.a	PROPN
cjfa-57636	465	4	.	.	PROPN
cjfa-57636	465	5	,	,	PUNCT
cjfa-57636	465	6	maltby	maltby	PROPN
cjfa-57636	465	7	,	,	PUNCT
cjfa-57636	465	8	j.	j.	PROPN
cjfa-57636	465	9	,	,	PUNCT
cjfa-57636	465	10	wood	wood	PROPN
cjfa-57636	465	11	,	,	PUNCT
cjfa-57636	465	12	a.m.	a.m.	ADV
cjfa-57636	465	13	,	,	PUNCT
cjfa-57636	465	14	joseph	joseph	PROPN
cjfa-57636	465	15	,	,	PUNCT
cjfa-57636	465	16	s.	s.	PROPN
cjfa-57636	465	17	,	,	PUNCT
cjfa-57636	465	18	harrington	harrington	PROPN
cjfa-57636	465	19	,	,	PUNCT
cjfa-57636	465	20	s.	s.	PROPN
cjfa-57636	465	21	,	,	PUNCT
cjfa-57636	465	22	peterson	peterson	PROPN
cjfa-57636	465	23	,	,	PUNCT
cjfa-57636	465	24	c.	c.	PROPN
cjfa-57636	465	25	,	,	PUNCT
cjfa-57636	465	26	park	park	NOUN
cjfa-57636	465	27	,	,	PUNCT
cjfa-57636	465	28	n.	n.	NOUN
cjfa-57636	465	29	,	,	PUNCT
cjfa-57636	465	30	&	&	CCONJ
cjfa-57636	465	31	seligman	seligman	PROPN
cjfa-57636	465	32	,	,	PUNCT
cjfa-57636	465	33	m.e.p	m.e.p	PROPN
cjfa-57636	465	34	.	.	PUNCT
cjfa-57636	465	35	(	(	PUNCT
cjfa-57636	465	36	2007	2007	NUM
cjfa-57636	465	37	)	)	PUNCT
cjfa-57636	465	38	.	.	PUNCT
cjfa-57636	466	1	character	character	NOUN
cjfa-57636	466	2	strengths	strength	NOUN
cjfa-57636	466	3	in	in	ADP
cjfa-57636	466	4	the	the	DET
cjfa-57636	466	5	united	united	ADJ
cjfa-57636	466	6	kingdom	kingdom	PROPN
cjfa-57636	466	7	:	:	PUNCT
cjfa-57636	466	8	the	the	PRON
cjfa-57636	466	9	via	via	ADP
cjfa-57636	466	10	inventory	inventory	NOUN
cjfa-57636	466	11	of	of	ADP
cjfa-57636	466	12	strengths	strength	NOUN
cjfa-57636	466	13	.	.	PUNCT
cjfa-57636	467	1	personality	personality	NOUN
cjfa-57636	467	2	and	and	CCONJ
cjfa-57636	467	3	individual	individual	ADJ
cjfa-57636	467	4	differences	difference	NOUN
cjfa-57636	467	5	,	,	PUNCT
cjfa-57636	467	6	43(2	43(2	NUM
cjfa-57636	467	7	)	)	PUNCT
cjfa-57636	467	8	,	,	PUNCT
cjfa-57636	467	9	341–351	341–351	NUM
cjfa-57636	467	10	.	.	PUNCT
cjfa-57636	468	1	https://doi.org/10.1016/j.paid.2006.12.004	https://doi.org/10.1016/j.paid.2006.12.004	X
cjfa-57636	468	2	.	.	PUNCT
cjfa-57636	469	1	lu	lu	PROPN
cjfa-57636	469	2	,	,	PUNCT
cjfa-57636	469	3	h.	h.	PROPN
cjfa-57636	469	4	,	,	PUNCT
cjfa-57636	469	5	shin	shin	NOUN
cjfa-57636	469	6	,	,	PUNCT
cjfa-57636	469	7	j.-e	j.-e	PROPN
cjfa-57636	469	8	.	.	PROPN
cjfa-57636	469	9	,	,	PUNCT
cjfa-57636	469	10	&	&	CCONJ
cjfa-57636	469	11	zhang	zhang	PROPN
cjfa-57636	469	12	,	,	PUNCT
cjfa-57636	469	13	m.	m.	NOUN
cjfa-57636	469	14	(	(	PUNCT
cjfa-57636	469	15	2023	2023	NUM
cjfa-57636	469	16	)	)	PUNCT
cjfa-57636	469	17	.	.	PUNCT
cjfa-57636	470	1	financial	financial	ADJ
cjfa-57636	470	2	reporting	reporting	NOUN
cjfa-57636	470	3	and	and	CCONJ
cjfa-57636	470	4	disclosure	disclosure	NOUN
cjfa-57636	470	5	practices	practice	NOUN
cjfa-57636	470	6	in	in	ADP
cjfa-57636	470	7	china	china	PROPN
cjfa-57636	470	8	.	.	PUNCT
cjfa-57636	471	1	journal	journal	PROPN
cjfa-57636	471	2	of	of	ADP
cjfa-57636	471	3	accounting	accounting	NOUN
cjfa-57636	471	4	and	and	CCONJ
cjfa-57636	471	5	economics	economic	NOUN
cjfa-57636	471	6	,	,	PUNCT
cjfa-57636	471	7	76(1	76(1	NOUN
cjfa-57636	471	8	)	)	PUNCT
cjfa-57636	471	9	,	,	PUNCT
cjfa-57636	471	10	101598	101598	NUM
cjfa-57636	471	11	.	.	PUNCT
cjfa-57636	472	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-57636	472	2	.	.	PUNCT
cjfa-57636	473	1	jacceco.2023.101598	jacceco.2023.101598	NOUN
cjfa-57636	473	2	.	.	PUNCT
cjfa-57636	474	1	mckinsey	mckinsey	PROPN
cjfa-57636	474	2	&	&	CCONJ
cjfa-57636	474	3	company	company	PROPN
cjfa-57636	474	4	(	(	PUNCT
cjfa-57636	474	5	2022	2022	NUM
cjfa-57636	474	6	)	)	PUNCT
cjfa-57636	474	7	.	.	PUNCT
cjfa-57636	475	1	women	woman	NOUN
cjfa-57636	475	2	in	in	ADP
cjfa-57636	475	3	the	the	DET
cjfa-57636	475	4	workplace	workplace	NOUN
cjfa-57636	475	5	2022	2022	NUM
cjfa-57636	475	6	,	,	PUNCT
cjfa-57636	475	7	https://www.mckinsey	https://www.mckinsey	NOUN
cjfa-57636	475	8	.	.	PUNCT
cjfa-57636	475	9	com	com	NOUN
cjfa-57636	475	10	/	/	SYM
cjfa-57636	475	11	featured	feature	VERB
cjfa-57636	475	12	-	-	PUNCT
cjfa-57636	475	13	insights	insight	NOUN
cjfa-57636	475	14	/	/	SYM
cjfa-57636	475	15	diversity	diversity	NOUN
cjfa-57636	475	16	-	-	PUNCT
cjfa-57636	475	17	and	and	CCONJ
cjfa-57636	475	18	-	-	PUNCT
cjfa-57636	475	19	inclusion	inclusion	NOUN
cjfa-57636	475	20	/	/	SYM
cjfa-57636	475	21	women	woman	NOUN
cjfa-57636	475	22	-	-	PUNCT
cjfa-57636	475	23	in	in	ADP
cjfa-57636	475	24	-	-	PUNCT
cjfa-57636	475	25	the	the	DET
cjfa-57636	475	26	-	-	PUNCT
cjfa-57636	475	27	workplace	workplace	NOUN
cjfa-57636	475	28	(	(	PUNCT
cjfa-57636	475	29	accessed	access	VERB
cjfa-57636	475	30	:	:	PUNCT
cjfa-57636	475	31	10.08.2023	10.08.2023	NUM
cjfa-57636	475	32	)	)	PUNCT
cjfa-57636	475	33	.	.	PUNCT
cjfa-57636	476	1	revsine	revsine	PROPN
cjfa-57636	476	2	,	,	PUNCT
cjfa-57636	476	3	l.	l.	PROPN
cjfa-57636	476	4	,	,	PUNCT
cjfa-57636	476	5	collins	collins	PROPN
cjfa-57636	476	6	,	,	PUNCT
cjfa-57636	476	7	d.w	d.w	PROPN
cjfa-57636	476	8	.	.	PROPN
cjfa-57636	476	9	,	,	PUNCT
cjfa-57636	476	10	johnson	johnson	PROPN
cjfa-57636	476	11	,	,	PUNCT
cjfa-57636	476	12	w.b	w.b	PROPN
cjfa-57636	476	13	.	.	PROPN
cjfa-57636	476	14	,	,	PUNCT
cjfa-57636	476	15	mittelstaedt	mittelstaedt	PROPN
cjfa-57636	476	16	,	,	PUNCT
cjfa-57636	476	17	f.	f.	PROPN
cjfa-57636	476	18	,	,	PUNCT
cjfa-57636	476	19	&	&	CCONJ
cjfa-57636	476	20	soffer	soffer	PROPN
cjfa-57636	476	21	,	,	PUNCT
cjfa-57636	476	22	l.c	l.c	PROPN
cjfa-57636	476	23	.	.	PROPN
cjfa-57636	476	24	(	(	PUNCT
cjfa-57636	476	25	2012	2012	NUM
cjfa-57636	476	26	)	)	PUNCT
cjfa-57636	476	27	.	.	PUNCT
cjfa-57636	477	1	financial	financial	ADJ
cjfa-57636	477	2	reporting	reporting	NOUN
cjfa-57636	477	3	and	and	CCONJ
cjfa-57636	477	4	analysis	analysis	NOUN
cjfa-57636	477	5	.	.	PUNCT
cjfa-57636	478	1	mcgraw	mcgraw	PROPN
cjfa-57636	478	2	hill	hill	PROPN
cjfa-57636	478	3	.	.	PUNCT
cjfa-57636	479	1	sinha	sinha	PROPN
cjfa-57636	479	2	,	,	PUNCT
cjfa-57636	479	3	t.	t.	PROPN
cjfa-57636	479	4	(	(	PUNCT
cjfa-57636	479	5	2023	2023	NUM
cjfa-57636	479	6	)	)	PUNCT
cjfa-57636	479	7	.	.	PUNCT
cjfa-57636	480	1	the	the	DET
cjfa-57636	480	2	role	role	NOUN
cjfa-57636	480	3	of	of	ADP
cjfa-57636	480	4	female	female	ADJ
cjfa-57636	480	5	leadership	leadership	NOUN
cjfa-57636	480	6	in	in	ADP
cjfa-57636	480	7	times	time	NOUN
cjfa-57636	480	8	of	of	ADP
cjfa-57636	480	9	financial	financial	ADJ
cjfa-57636	480	10	crisis	crisis	NOUN
cjfa-57636	480	11	–	–	PUNCT
cjfa-57636	480	12	an	an	DET
cjfa-57636	480	13	analysis	analysis	NOUN
cjfa-57636	480	14	during	during	ADP
cjfa-57636	480	15	the	the	DET
cjfa-57636	480	16	covid-19	covid-19	PROPN
cjfa-57636	480	17	pandemic	pandemic	NOUN
cjfa-57636	480	18	.	.	PUNCT
cjfa-57636	481	1	copernican	copernican	PROPN
cjfa-57636	481	2	journal	journal	PROPN
cjfa-57636	481	3	of	of	ADP
cjfa-57636	481	4	finance	finance	PROPN
cjfa-57636	481	5	&	&	CCONJ
cjfa-57636	481	6	accounting	accounting	PROPN
cjfa-57636	481	7	,	,	PUNCT
cjfa-57636	481	8	12(2	12(2	NUM
cjfa-57636	481	9	)	)	PUNCT
cjfa-57636	481	10	,	,	PUNCT
cjfa-57636	481	11	79–98	79–98	PROPN
cjfa-57636	481	12	.	.	PUNCT
cjfa-57636	481	13	http://dx.doi.org/10.12775/cjfa.2023.012	http://dx.doi.org/10.12775/cjfa.2023.012	NOUN
cjfa-57636	481	14	.	.	PUNCT
cjfa-57636	482	1	wang	wang	PROPN
cjfa-57636	482	2	,	,	PUNCT
cjfa-57636	482	3	f.	f.	PROPN
cjfa-57636	482	4	,	,	PUNCT
cjfa-57636	482	5	zhang	zhang	PROPN
cjfa-57636	482	6	,	,	PUNCT
cjfa-57636	482	7	z.	z.	PROPN
cjfa-57636	482	8	,	,	PUNCT
cjfa-57636	482	9	ho	ho	PROPN
cjfa-57636	482	10	,	,	PUNCT
cjfa-57636	482	11	l.c.j	l.c.j	PROPN
cjfa-57636	482	12	.	.	PROPN
cjfa-57636	482	13	,	,	PUNCT
cjfa-57636	482	14	&	&	CCONJ
cjfa-57636	482	15	usman	usman	PROPN
cjfa-57636	482	16	,	,	PUNCT
cjfa-57636	482	17	m.	m.	NOUN
cjfa-57636	482	18	(	(	PUNCT
cjfa-57636	482	19	2023	2023	NUM
cjfa-57636	482	20	)	)	PUNCT
cjfa-57636	482	21	.	.	PUNCT
cjfa-57636	483	1	cfo	cfo	ADJ
cjfa-57636	483	2	gender	gender	NOUN
cjfa-57636	483	3	and	and	CCONJ
cjfa-57636	483	4	financial	financial	ADJ
cjfa-57636	483	5	statement	statement	NOUN
cjfa-57636	483	6	comparability	comparability	NOUN
cjfa-57636	483	7	.	.	PUNCT
cjfa-57636	484	1	pacific	pacific	ADJ
cjfa-57636	484	2	-	-	PUNCT
cjfa-57636	484	3	basin	basin	NOUN
cjfa-57636	484	4	finance	finance	NOUN
cjfa-57636	484	5	journal	journal	NOUN
cjfa-57636	484	6	,	,	PUNCT
cjfa-57636	484	7	80	80	NUM
cjfa-57636	484	8	,	,	PUNCT
cjfa-57636	484	9	102100	102100	NUM
cjfa-57636	484	10	.	.	PUNCT
cjfa-57636	485	1	https://doi.org/10.1016/j	https://doi.org/10.1016/j	NOUN
cjfa-57636	485	2	.	.	PUNCT
cjfa-57636	486	1	pacfin.2023.102100	pacfin.2023.102100	PROPN
cjfa-57636	486	2	.	.	PUNCT
cjfa-57636	487	1	wechsler	wechsler	NOUN
cjfa-57636	487	2	,	,	PUNCT
cjfa-57636	487	3	p.	p.	NOUN
cjfa-57636	487	4	(	(	PUNCT
cjfa-57636	487	5	2015	2015	NUM
cjfa-57636	487	6	)	)	PUNCT
cjfa-57636	487	7	.	.	PUNCT
cjfa-57636	488	1	women	woman	NOUN
cjfa-57636	488	2	-	-	PUNCT
cjfa-57636	488	3	led	lead	VERB
cjfa-57636	488	4	companies	company	NOUN
cjfa-57636	488	5	perform	perform	VERB
cjfa-57636	488	6	three	three	NUM
cjfa-57636	488	7	times	time	NOUN
cjfa-57636	488	8	better	well	ADJ
cjfa-57636	488	9	than	than	ADP
cjfa-57636	488	10	the	the	DET
cjfa-57636	488	11	s&p	s&p	PROPN
cjfa-57636	488	12	500	500	NUM
cjfa-57636	488	13	,	,	PUNCT
cjfa-57636	488	14	fortune	fortune	NOUN
cjfa-57636	488	15	,	,	PUNCT
cjfa-57636	488	16	https://fortune.com/2015/03/03/women-led-companies-perform-threetimes-better-than-the-sp-500/	https://fortune.com/2015/03/03/women-led-companies-perform-threetimes-better-than-the-sp-500/	PUNCT
cjfa-57636	488	17	(	(	PUNCT
cjfa-57636	488	18	accessed	access	VERB
cjfa-57636	488	19	:	:	PUNCT
cjfa-57636	488	20	10.08.2023	10.08.2023	NUM
cjfa-57636	488	21	)	)	PUNCT
cjfa-57636	488	22	.	.	PUNCT
cjfa-57636	489	1	https://www.ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	https://www.ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	INTJ
cjfa-57636	489	2	https://www.ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	https://www.ey.com/en_gl/women-fast-forward/why-gender-diversity-initiatives-need-a-reboot	ADJ
cjfa-57636	489	3	https://doi.org/10.1016/j.paid.2006.12.004	https://doi.org/10.1016/j.paid.2006.12.004	PROPN
cjfa-57636	489	4	https://doi.org/10.1016/j.jacceco.2023.101598	https://doi.org/10.1016/j.jacceco.2023.101598	PROPN
cjfa-57636	489	5	https://doi.org/10.1016/j.jacceco.2023.101598	https://doi.org/10.1016/j.jacceco.2023.101598	PROPN
cjfa-57636	489	6	http://dx.doi.org/10.12775/cjfa.2023.012	http://dx.doi.org/10.12775/cjfa.2023.012	NOUN
cjfa-57636	489	7	https://doi.org/10.1016/j.pacfin.2023.102100	https://doi.org/10.1016/j.pacfin.2023.102100	PROPN
cjfa-57636	489	8	https://doi.org/10.1016/j.pacfin.2023.102100	https://doi.org/10.1016/j.pacfin.2023.102100	PROPN
cjfa-57636	489	9	appendix	appendix	NOUN
cjfa-57636	489	10	.	.	PUNCT
cjfa-57636	490	1	variable	variable	ADJ
cjfa-57636	490	2	descriptionsappendix	descriptionsappendix	PROPN
cjfa-57636	490	3	.	.	PUNCT
cjfa-57636	491	1	variable	variable	ADJ
cjfa-57636	491	2	descriptions	description	NOUN
cjfa-57636	491	3	variables	variable	VERB
cjfa-57636	491	4	description	description	NOUN
cjfa-57636	491	5	fcfo	fcfo	VERB
cjfa-57636	491	6	an	an	DET
cjfa-57636	491	7	indicator	indicator	NOUN
cjfa-57636	491	8	variable	variable	NOUN
cjfa-57636	491	9	coded	code	VERB
cjfa-57636	491	10	as	as	ADP
cjfa-57636	491	11	1	1	NUM
cjfa-57636	491	12	if	if	SCONJ
cjfa-57636	491	13	a	a	DET
cjfa-57636	491	14	company	company	NOUN
cjfa-57636	491	15	’s	’s	PART
cjfa-57636	491	16	cfo	cfo	NOUN
cjfa-57636	491	17	is	be	AUX
cjfa-57636	491	18	female	female	ADJ
cjfa-57636	491	19	and	and	CCONJ
cjfa-57636	491	20	zero	zero	NUM
cjfa-57636	491	21	otherwise	otherwise	ADV
cjfa-57636	491	22	.	.	PUNCT
cjfa-57636	492	1	post	post	VERB
cjfa-57636	492	2	an	an	DET
cjfa-57636	492	3	indicator	indicator	NOUN
cjfa-57636	492	4	variable	variable	NOUN
cjfa-57636	492	5	coded	code	VERB
cjfa-57636	492	6	as	as	ADP
cjfa-57636	492	7	1	1	NUM
cjfa-57636	492	8	if	if	SCONJ
cjfa-57636	492	9	the	the	DET
cjfa-57636	492	10	observation	observation	NOUN
cjfa-57636	492	11	falls	fall	VERB
cjfa-57636	492	12	in	in	ADP
cjfa-57636	492	13	the	the	DET
cjfa-57636	492	14	years	year	NOUN
cjfa-57636	492	15	after	after	ADP
cjfa-57636	492	16	the	the	DET
cjfa-57636	492	17	cfo	cfo	PROPN
cjfa-57636	492	18	turnover	turnover	NOUN
cjfa-57636	492	19	transition	transition	NOUN
cjfa-57636	492	20	and	and	CCONJ
cjfa-57636	492	21	0	0	NUM
cjfa-57636	492	22	if	if	SCONJ
cjfa-57636	492	23	the	the	DET
cjfa-57636	492	24	observation	observation	NOUN
cjfa-57636	492	25	falls	fall	VERB
cjfa-57636	492	26	before	before	ADP
cjfa-57636	492	27	the	the	DET
cjfa-57636	492	28	cfo	cfo	PROPN
cjfa-57636	492	29	turnover	turnover	NOUN
cjfa-57636	492	30	.	.	PUNCT
cjfa-57636	493	1	earnings	earning	NOUN
cjfa-57636	493	2	net	net	ADJ
cjfa-57636	493	3	income	income	NOUN
cjfa-57636	493	4	(	(	PUNCT
cjfa-57636	493	5	ni	ni	NOUN
cjfa-57636	493	6	)	)	PUNCT
cjfa-57636	493	7	divided	divide	VERB
cjfa-57636	493	8	by	by	ADP
cjfa-57636	493	9	(	(	PUNCT
cjfa-57636	493	10	prcc_f	prcc_f	NOUN
cjfa-57636	493	11	×	×	NOUN
cjfa-57636	493	12	csho	csho	PROPN
cjfa-57636	493	13	)	)	PUNCT
cjfa-57636	493	14	;	;	PUNCT
cjfa-57636	493	15	measured	measure	VERB
cjfa-57636	493	16	quarterly	quarterly	ADV
cjfa-57636	493	17	.	.	PUNCT
cjfa-57636	494	1	comp	comp	NOUN
cjfa-57636	494	2	measure	measure	NOUN
cjfa-57636	494	3	of	of	ADP
cjfa-57636	494	4	accounting	accounting	NOUN
cjfa-57636	494	5	comparability	comparability	NOUN
cjfa-57636	494	6	over	over	ADP
cjfa-57636	494	7	the	the	DET
cjfa-57636	494	8	past	past	ADJ
cjfa-57636	494	9	16	16	NUM
cjfa-57636	494	10	quarters	quarter	NOUN
cjfa-57636	494	11	between	between	ADP
cjfa-57636	494	12	two	two	NUM
cjfa-57636	494	13	firms	firm	NOUN
cjfa-57636	494	14	as	as	ADP
cjfa-57636	494	15	appendix	appendix	NOUN
cjfa-57636	494	16	.	.	PUNCT
cjfa-57636	495	1	variable	variable	ADJ
cjfa-57636	495	2	descriptions	description	NOUN
cjfa-57636	495	3	variables	variable	VERB
cjfa-57636	495	4	description	description	NOUN
cjfa-57636	495	5	fcfo	fcfo	VERB
cjfa-57636	495	6	an	an	DET
cjfa-57636	495	7	indicator	indicator	NOUN
cjfa-57636	495	8	variable	variable	NOUN
cjfa-57636	495	9	coded	code	VERB
cjfa-57636	495	10	as	as	ADP
cjfa-57636	495	11	1	1	NUM
cjfa-57636	495	12	if	if	SCONJ
cjfa-57636	495	13	a	a	DET
cjfa-57636	495	14	company	company	NOUN
cjfa-57636	495	15	’s	’s	PART
cjfa-57636	495	16	cfo	cfo	NOUN
cjfa-57636	495	17	is	be	AUX
cjfa-57636	495	18	female	female	ADJ
cjfa-57636	495	19	and	and	CCONJ
cjfa-57636	495	20	zero	zero	NUM
cjfa-57636	495	21	otherwise	otherwise	ADV
cjfa-57636	495	22	.	.	PUNCT
cjfa-57636	496	1	post	post	VERB
cjfa-57636	496	2	an	an	DET
cjfa-57636	496	3	indicator	indicator	NOUN
cjfa-57636	496	4	variable	variable	NOUN
cjfa-57636	496	5	coded	code	VERB
cjfa-57636	496	6	as	as	ADP
cjfa-57636	496	7	1	1	NUM
cjfa-57636	496	8	if	if	SCONJ
cjfa-57636	496	9	the	the	DET
cjfa-57636	496	10	observation	observation	NOUN
cjfa-57636	496	11	falls	fall	VERB
cjfa-57636	496	12	in	in	ADP
cjfa-57636	496	13	the	the	DET
cjfa-57636	496	14	years	year	NOUN
cjfa-57636	496	15	after	after	ADP
cjfa-57636	496	16	the	the	DET
cjfa-57636	496	17	cfo	cfo	PROPN
cjfa-57636	496	18	turnover	turnover	NOUN
cjfa-57636	496	19	transition	transition	NOUN
cjfa-57636	496	20	and	and	CCONJ
cjfa-57636	496	21	0	0	NUM
cjfa-57636	496	22	if	if	SCONJ
cjfa-57636	496	23	the	the	DET
cjfa-57636	496	24	observation	observation	NOUN
cjfa-57636	496	25	falls	fall	VERB
cjfa-57636	496	26	before	before	ADP
cjfa-57636	496	27	the	the	DET
cjfa-57636	496	28	cfo	cfo	PROPN
cjfa-57636	496	29	turnover	turnover	NOUN
cjfa-57636	496	30	.	.	PUNCT
cjfa-57636	497	1	earnings	earning	NOUN
cjfa-57636	497	2	net	net	ADJ
cjfa-57636	497	3	income	income	NOUN
cjfa-57636	497	4	(	(	PUNCT
cjfa-57636	497	5	ni	ni	NOUN
cjfa-57636	497	6	)	)	PUNCT
cjfa-57636	497	7	divided	divide	VERB
cjfa-57636	497	8	by	by	ADP
cjfa-57636	497	9	(	(	PUNCT
cjfa-57636	497	10	prcc_f	prcc_f	NOUN
cjfa-57636	497	11	×	×	NOUN
cjfa-57636	497	12	csho	csho	PROPN
cjfa-57636	497	13	)	)	PUNCT
cjfa-57636	497	14	;	;	PUNCT
cjfa-57636	497	15	measured	measure	VERB
cjfa-57636	497	16	quarterly	quarterly	ADJ
cjfa-57636	497	17	comp	comp	NOUN
cjfa-57636	497	18	measure	measure	NOUN
cjfa-57636	497	19	of	of	ADP
cjfa-57636	497	20	accounting	accounting	NOUN
cjfa-57636	497	21	comparability	comparability	NOUN
cjfa-57636	497	22	over	over	ADP
cjfa-57636	497	23	the	the	DET
cjfa-57636	497	24	past	past	ADJ
cjfa-57636	497	25	16	16	NUM
cjfa-57636	497	26	quarters	quarter	NOUN
cjfa-57636	497	27	between	between	ADP
cjfa-57636	497	28	two	two	NUM
cjfa-57636	497	29	firms	firm	NOUN
cjfa-57636	497	30	as	as	ADP
cjfa-57636	497	31	�	�	PROPN
cjfa-57636	497	32	�	�	PROPN
cjfa-57636	497	33	�	�	PROPN
cjfa-57636	497	34	�	�	PROPN
cjfa-57636	497	35	∑	∑	PROPN
cjfa-57636	497	36	�	�	PROPN
cjfa-57636	497	37	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	497	38	�	�	PROPN
cjfa-57636	497	39	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	497	40	�	�	PROPN
cjfa-57636	497	41	�	�	PROPN
cjfa-57636	497	42	�	�	PROPN
cjfa-57636	497	43	�	�	PROPN
cjfa-57636	497	44	�	�	PROPN
cjfa-57636	497	45	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	497	46	�	�	PROPN
cjfa-57636	497	47	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	497	48	�	�	PROPN
cjfa-57636	497	49	�	�	PROPN
cjfa-57636	497	50	�	�	PROPN
cjfa-57636	497	51	�	�	PROPN
cjfa-57636	497	52	�	�	PROPN
cjfa-57636	497	53	�	�	PROPN
cjfa-57636	497	54	�	�	PROPN
cjfa-57636	497	55	�	�	PROPN
cjfa-57636	497	56	�	�	PROPN
cjfa-57636	497	57	�	�	PROPN
cjfa-57636	497	58	,	,	PUNCT
cjfa-57636	497	59	where	where	SCONJ
cjfa-57636	497	60	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	497	61	�	�	PROPN
cjfa-57636	497	62	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	497	63	�	�	PROPN
cjfa-57636	497	64	�	�	PROPN
cjfa-57636	497	65	�	�	PROPN
cjfa-57636	497	66	�	�	PROPN
cjfa-57636	497	67	is	be	AUX
cjfa-57636	497	68	the	the	DET
cjfa-57636	497	69	predicted	predict	VERB
cjfa-57636	497	70	earnings	earning	NOUN
cjfa-57636	497	71	for	for	ADP
cjfa-57636	497	72	firm	firm	NOUN
cjfa-57636	497	73	i	i	PRON
cjfa-57636	497	74	obtained	obtain	VERB
cjfa-57636	497	75	by	by	ADP
cjfa-57636	497	76	regressing	regress	VERB
cjfa-57636	497	77	earnings	earning	NOUN
cjfa-57636	497	78	on	on	ADP
cjfa-57636	497	79	firm	firm	ADJ
cjfa-57636	497	80	returns	return	NOUN
cjfa-57636	497	81	every	every	DET
cjfa-57636	497	82	quarter	quarter	NOUN
cjfa-57636	497	83	,	,	PUNCT
cjfa-57636	497	84	and	and	CCONJ
cjfa-57636	497	85	a	a	DET
cjfa-57636	497	86	similar	similar	ADJ
cjfa-57636	497	87	estimation	estimation	NOUN
cjfa-57636	497	88	for	for	ADP
cjfa-57636	497	89	firm	firm	ADJ
cjfa-57636	497	90	j	j	PROPN
cjfa-57636	497	91	(	(	PUNCT
cjfa-57636	497	92	de	de	X
cjfa-57636	497	93	franco	franco	PROPN
cjfa-57636	497	94	et	et	PROPN
cjfa-57636	497	95	al	al	PROPN
cjfa-57636	497	96	.	.	PROPN
cjfa-57636	497	97	,	,	PUNCT
cjfa-57636	497	98	2011	2011	NUM
cjfa-57636	497	99	)	)	PUNCT
cjfa-57636	497	100	.	.	PUNCT
cjfa-57636	498	1	we	we	PRON
cjfa-57636	498	2	multiply	multiply	VERB
cjfa-57636	498	3	this	this	DET
cjfa-57636	498	4	number	number	NOUN
cjfa-57636	498	5	by	by	ADP
cjfa-57636	498	6	-1	-1	NOUN
cjfa-57636	498	7	to	to	PART
cjfa-57636	498	8	obtain	obtain	VERB
cjfa-57636	498	9	a	a	DET
cjfa-57636	498	10	positive	positive	ADJ
cjfa-57636	498	11	number	number	NOUN
cjfa-57636	498	12	for	for	ADP
cjfa-57636	498	13	ease	ease	NOUN
cjfa-57636	498	14	of	of	ADP
cjfa-57636	498	15	readability	readability	NOUN
cjfa-57636	498	16	.	.	PUNCT
cjfa-57636	499	1	size	size	NOUN
cjfa-57636	499	2	a	a	DET
cjfa-57636	499	3	measure	measure	NOUN
cjfa-57636	499	4	of	of	ADP
cjfa-57636	499	5	a	a	DET
cjfa-57636	499	6	firm	firm	NOUN
cjfa-57636	499	7	’s	’s	PART
cjfa-57636	499	8	size	size	NOUN
cjfa-57636	499	9	,	,	PUNCT
cjfa-57636	499	10	computed	compute	VERB
cjfa-57636	499	11	as	as	ADP
cjfa-57636	499	12	logarithm	logarithm	NOUN
cjfa-57636	499	13	of	of	ADP
cjfa-57636	499	14	total	total	ADJ
cjfa-57636	499	15	assets	asset	NOUN
cjfa-57636	499	16	(	(	PUNCT
cjfa-57636	499	17	at	at	ADP
cjfa-57636	499	18	)	)	PUNCT
cjfa-57636	499	19	roa	roa	NOUN
cjfa-57636	499	20	a	a	DET
cjfa-57636	499	21	measure	measure	NOUN
cjfa-57636	499	22	of	of	ADP
cjfa-57636	499	23	a	a	DET
cjfa-57636	499	24	firm	firm	NOUN
cjfa-57636	499	25	’s	’s	PART
cjfa-57636	499	26	return	return	NOUN
cjfa-57636	499	27	on	on	ADP
cjfa-57636	499	28	assets	asset	NOUN
cjfa-57636	499	29	computed	compute	VERB
cjfa-57636	499	30	as	as	ADP
cjfa-57636	499	31	ni	ni	PROPN
cjfa-57636	499	32	/	/	PUNCT
cjfa-57636	499	33	at	at	ADP
cjfa-57636	499	34	cash	cash	NOUN
cjfa-57636	499	35	a	a	DET
cjfa-57636	499	36	measure	measure	NOUN
cjfa-57636	499	37	of	of	ADP
cjfa-57636	499	38	a	a	DET
cjfa-57636	499	39	firm	firm	NOUN
cjfa-57636	499	40	’s	’s	PART
cjfa-57636	499	41	total	total	ADJ
cjfa-57636	499	42	cash	cash	NOUN
cjfa-57636	499	43	holdings	holding	NOUN
cjfa-57636	499	44	(	(	PUNCT
cjfa-57636	499	45	ch	ch	NOUN
cjfa-57636	499	46	)	)	PUNCT
cjfa-57636	499	47	ta	ta	ADP
cjfa-57636	499	48	a	a	DET
cjfa-57636	499	49	measure	measure	NOUN
cjfa-57636	499	50	of	of	ADP
cjfa-57636	499	51	the	the	DET
cjfa-57636	499	52	firm	firm	NOUN
cjfa-57636	499	53	’s	’s	PART
cjfa-57636	499	54	total	total	ADJ
cjfa-57636	499	55	accruals	accrual	NOUN
cjfa-57636	499	56	(	(	PUNCT
cjfa-57636	499	57	ta	ta	NOUN
cjfa-57636	499	58	)	)	PUNCT
cjfa-57636	499	59	lev	lev	NOUN
cjfa-57636	499	60	a	a	DET
cjfa-57636	499	61	measure	measure	NOUN
cjfa-57636	499	62	of	of	ADP
cjfa-57636	499	63	the	the	DET
cjfa-57636	499	64	firm	firm	NOUN
cjfa-57636	499	65	’s	’s	PART
cjfa-57636	499	66	leverage	leverage	NOUN
cjfa-57636	499	67	measured	measure	VERB
cjfa-57636	499	68	as	as	ADP
cjfa-57636	499	69	(	(	PUNCT
cjfa-57636	499	70	dltt	dltt	X
cjfa-57636	499	71	+	+	CCONJ
cjfa-57636	499	72	dlc	dlc	NOUN
cjfa-57636	499	73	)	)	PUNCT
cjfa-57636	499	74	/	/	PUNCT
cjfa-57636	500	1	at	at	ADP
cjfa-57636	500	2	mb	mb	ADP
cjfa-57636	500	3	ratio	ratio	NOUN
cjfa-57636	500	4	of	of	ADP
cjfa-57636	500	5	the	the	DET
cjfa-57636	500	6	market	market	NOUN
cjfa-57636	500	7	value	value	NOUN
cjfa-57636	500	8	of	of	ADP
cjfa-57636	500	9	the	the	DET
cjfa-57636	500	10	firm	firm	NOUN
cjfa-57636	500	11	to	to	ADP
cjfa-57636	500	12	book	book	NOUN
cjfa-57636	500	13	value	value	NOUN
cjfa-57636	500	14	(	(	PUNCT
cjfa-57636	500	15	prcc_f	prcc_f	NOUN
cjfa-57636	500	16	×	×	ADJ
cjfa-57636	500	17	csho)/ceq	csho)/ceq	ADJ
cjfa-57636	500	18	loss	loss	NOUN
cjfa-57636	500	19	an	an	DET
cjfa-57636	500	20	indicator	indicator	NOUN
cjfa-57636	500	21	variable	variable	NOUN
cjfa-57636	500	22	is	be	AUX
cjfa-57636	500	23	coded	code	VERB
cjfa-57636	500	24	as	as	ADP
cjfa-57636	500	25	1	1	NUM
cjfa-57636	500	26	if	if	SCONJ
cjfa-57636	500	27	a	a	DET
cjfa-57636	500	28	company	company	NOUN
cjfa-57636	500	29	reports	report	VERB
cjfa-57636	500	30	a	a	DET
cjfa-57636	500	31	loss	loss	NOUN
cjfa-57636	500	32	and	and	CCONJ
cjfa-57636	500	33	zero	zero	NUM
cjfa-57636	500	34	otherwise	otherwise	ADV
cjfa-57636	500	35	.	.	PUNCT
cjfa-57636	501	1	r&d	r&d	NOUN
cjfa-57636	501	2	measure	measure	NOUN
cjfa-57636	501	3	of	of	ADP
cjfa-57636	501	4	a	a	DET
cjfa-57636	501	5	firm	firm	NOUN
cjfa-57636	501	6	’s	’s	PART
cjfa-57636	501	7	research	research	NOUN
cjfa-57636	501	8	and	and	CCONJ
cjfa-57636	501	9	development	development	NOUN
cjfa-57636	501	10	expenses	expense	NOUN
cjfa-57636	501	11	scaled	scale	VERB
cjfa-57636	501	12	by	by	ADP
cjfa-57636	501	13	total	total	ADJ
cjfa-57636	501	14	sales	sale	NOUN
cjfa-57636	501	15	(	(	PUNCT
cjfa-57636	501	16	xrd	xrd	PROPN
cjfa-57636	501	17	/	/	SYM
cjfa-57636	501	18	revt	revt	PROPN
cjfa-57636	501	19	)	)	PUNCT
cjfa-57636	501	20	,	,	PUNCT
cjfa-57636	501	21	less	less	ADV
cjfa-57636	501	22	the	the	DET
cjfa-57636	501	23	two	two	NUM
cjfa-57636	501	24	-	-	PUNCT
cjfa-57636	501	25	digit	digit	NOUN
cjfa-57636	501	26	sic	sic	ADJ
cjfa-57636	501	27	industry	industry	NOUN
cjfa-57636	501	28	mean	mean	NOUN
cjfa-57636	501	29	value	value	NOUN
cjfa-57636	501	30	of	of	ADP
cjfa-57636	501	31	the	the	DET
cjfa-57636	501	32	same	same	ADJ
cjfa-57636	501	33	measure	measure	NOUN
cjfa-57636	501	34	.	.	PUNCT
cjfa-57636	502	1	source	source	NOUN
cjfa-57636	502	2	:	:	PUNCT
cjfa-57636	502	3	developed	develop	VERB
cjfa-57636	502	4	by	by	ADP
cjfa-57636	502	5	authors	author	NOUN
cjfa-57636	502	6	.	.	PUNCT
cjfa-57636	503	1	,	,	PUNCT
cjfa-57636	503	2	where	where	SCONJ
cjfa-57636	503	3	appendix	appendix	NOUN
cjfa-57636	503	4	.	.	PUNCT
cjfa-57636	504	1	variable	variable	ADJ
cjfa-57636	504	2	descriptions	description	NOUN
cjfa-57636	504	3	variables	variable	VERB
cjfa-57636	504	4	description	description	NOUN
cjfa-57636	504	5	fcfo	fcfo	VERB
cjfa-57636	504	6	an	an	DET
cjfa-57636	504	7	indicator	indicator	NOUN
cjfa-57636	504	8	variable	variable	NOUN
cjfa-57636	504	9	coded	code	VERB
cjfa-57636	504	10	as	as	ADP
cjfa-57636	504	11	1	1	NUM
cjfa-57636	504	12	if	if	SCONJ
cjfa-57636	504	13	a	a	DET
cjfa-57636	504	14	company	company	NOUN
cjfa-57636	504	15	’s	’s	PART
cjfa-57636	504	16	cfo	cfo	NOUN
cjfa-57636	504	17	is	be	AUX
cjfa-57636	504	18	female	female	ADJ
cjfa-57636	504	19	and	and	CCONJ
cjfa-57636	504	20	zero	zero	NUM
cjfa-57636	504	21	otherwise	otherwise	ADV
cjfa-57636	504	22	.	.	PUNCT
cjfa-57636	505	1	post	post	VERB
cjfa-57636	505	2	an	an	DET
cjfa-57636	505	3	indicator	indicator	NOUN
cjfa-57636	505	4	variable	variable	NOUN
cjfa-57636	505	5	coded	code	VERB
cjfa-57636	505	6	as	as	ADP
cjfa-57636	505	7	1	1	NUM
cjfa-57636	505	8	if	if	SCONJ
cjfa-57636	505	9	the	the	DET
cjfa-57636	505	10	observation	observation	NOUN
cjfa-57636	505	11	falls	fall	VERB
cjfa-57636	505	12	in	in	ADP
cjfa-57636	505	13	the	the	DET
cjfa-57636	505	14	years	year	NOUN
cjfa-57636	505	15	after	after	ADP
cjfa-57636	505	16	the	the	DET
cjfa-57636	505	17	cfo	cfo	PROPN
cjfa-57636	505	18	turnover	turnover	NOUN
cjfa-57636	505	19	transition	transition	NOUN
cjfa-57636	505	20	and	and	CCONJ
cjfa-57636	505	21	0	0	NUM
cjfa-57636	505	22	if	if	SCONJ
cjfa-57636	505	23	the	the	DET
cjfa-57636	505	24	observation	observation	NOUN
cjfa-57636	505	25	falls	fall	VERB
cjfa-57636	505	26	before	before	ADP
cjfa-57636	505	27	the	the	DET
cjfa-57636	505	28	cfo	cfo	PROPN
cjfa-57636	505	29	turnover	turnover	NOUN
cjfa-57636	505	30	.	.	PUNCT
cjfa-57636	506	1	earnings	earning	NOUN
cjfa-57636	506	2	net	net	ADJ
cjfa-57636	506	3	income	income	NOUN
cjfa-57636	506	4	(	(	PUNCT
cjfa-57636	506	5	ni	ni	NOUN
cjfa-57636	506	6	)	)	PUNCT
cjfa-57636	506	7	divided	divide	VERB
cjfa-57636	506	8	by	by	ADP
cjfa-57636	506	9	(	(	PUNCT
cjfa-57636	506	10	prcc_f	prcc_f	NOUN
cjfa-57636	506	11	×	×	NOUN
cjfa-57636	506	12	csho	csho	PROPN
cjfa-57636	506	13	)	)	PUNCT
cjfa-57636	506	14	;	;	PUNCT
cjfa-57636	506	15	measured	measure	VERB
cjfa-57636	506	16	quarterly	quarterly	ADJ
cjfa-57636	506	17	comp	comp	NOUN
cjfa-57636	506	18	measure	measure	NOUN
cjfa-57636	506	19	of	of	ADP
cjfa-57636	506	20	accounting	accounting	NOUN
cjfa-57636	506	21	comparability	comparability	NOUN
cjfa-57636	506	22	over	over	ADP
cjfa-57636	506	23	the	the	DET
cjfa-57636	506	24	past	past	ADJ
cjfa-57636	506	25	16	16	NUM
cjfa-57636	506	26	quarters	quarter	NOUN
cjfa-57636	506	27	between	between	ADP
cjfa-57636	506	28	two	two	NUM
cjfa-57636	506	29	firms	firm	NOUN
cjfa-57636	506	30	as	as	ADP
cjfa-57636	506	31	�	�	PROPN
cjfa-57636	506	32	�	�	PROPN
cjfa-57636	506	33	�	�	PROPN
cjfa-57636	506	34	�	�	PROPN
cjfa-57636	506	35	∑	∑	PROPN
cjfa-57636	506	36	�	�	PROPN
cjfa-57636	506	37	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	506	38	�	�	PROPN
cjfa-57636	506	39	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	506	40	�	�	PROPN
cjfa-57636	506	41	�	�	PROPN
cjfa-57636	506	42	�	�	PROPN
cjfa-57636	506	43	�	�	PROPN
cjfa-57636	506	44	�	�	PROPN
cjfa-57636	506	45	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	506	46	�	�	PROPN
cjfa-57636	506	47	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	506	48	�	�	PROPN
cjfa-57636	506	49	�	�	PROPN
cjfa-57636	506	50	�	�	PROPN
cjfa-57636	506	51	�	�	PROPN
cjfa-57636	506	52	�	�	PROPN
cjfa-57636	506	53	�	�	PROPN
cjfa-57636	506	54	�	�	PROPN
cjfa-57636	506	55	�	�	PROPN
cjfa-57636	506	56	�	�	PROPN
cjfa-57636	506	57	�	�	PROPN
cjfa-57636	506	58	,	,	PUNCT
cjfa-57636	506	59	where	where	SCONJ
cjfa-57636	506	60	𝐸𝐸	𝐸𝐸	PROPN
cjfa-57636	506	61	�	�	PROPN
cjfa-57636	506	62	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸𝐸	PROPN
cjfa-57636	506	63	�	�	PROPN
cjfa-57636	506	64	�	�	PROPN
cjfa-57636	506	65	�	�	PROPN
cjfa-57636	506	66	�	�	PROPN
cjfa-57636	506	67	is	be	AUX
cjfa-57636	506	68	the	the	DET
cjfa-57636	506	69	predicted	predict	VERB
cjfa-57636	506	70	earnings	earning	NOUN
cjfa-57636	506	71	for	for	ADP
cjfa-57636	506	72	firm	firm	NOUN
cjfa-57636	506	73	i	i	PRON
cjfa-57636	506	74	obtained	obtain	VERB
cjfa-57636	506	75	by	by	ADP
cjfa-57636	506	76	regressing	regress	VERB
cjfa-57636	506	77	earnings	earning	NOUN
cjfa-57636	506	78	on	on	ADP
cjfa-57636	506	79	firm	firm	ADJ
cjfa-57636	506	80	returns	return	NOUN
cjfa-57636	506	81	every	every	DET
cjfa-57636	506	82	quarter	quarter	NOUN
cjfa-57636	506	83	,	,	PUNCT
cjfa-57636	506	84	and	and	CCONJ
cjfa-57636	506	85	a	a	DET
cjfa-57636	506	86	similar	similar	ADJ
cjfa-57636	506	87	estimation	estimation	NOUN
cjfa-57636	506	88	for	for	ADP
cjfa-57636	506	89	firm	firm	ADJ
cjfa-57636	506	90	j	j	PROPN
cjfa-57636	506	91	(	(	PUNCT
cjfa-57636	506	92	de	de	X
cjfa-57636	506	93	franco	franco	PROPN
cjfa-57636	506	94	et	et	PROPN
cjfa-57636	506	95	al	al	PROPN
cjfa-57636	506	96	.	.	PROPN
cjfa-57636	506	97	,	,	PUNCT
cjfa-57636	506	98	2011	2011	NUM
cjfa-57636	506	99	)	)	PUNCT
cjfa-57636	506	100	.	.	PUNCT
cjfa-57636	507	1	we	we	PRON
cjfa-57636	507	2	multiply	multiply	VERB
cjfa-57636	507	3	this	this	DET
cjfa-57636	507	4	number	number	NOUN
cjfa-57636	507	5	by	by	ADP
cjfa-57636	507	6	-1	-1	NOUN
cjfa-57636	507	7	to	to	PART
cjfa-57636	507	8	obtain	obtain	VERB
cjfa-57636	507	9	a	a	DET
cjfa-57636	507	10	positive	positive	ADJ
cjfa-57636	507	11	number	number	NOUN
cjfa-57636	507	12	for	for	ADP
cjfa-57636	507	13	ease	ease	NOUN
cjfa-57636	507	14	of	of	ADP
cjfa-57636	507	15	readability	readability	NOUN
cjfa-57636	507	16	.	.	PUNCT
cjfa-57636	508	1	size	size	NOUN
cjfa-57636	508	2	a	a	DET
cjfa-57636	508	3	measure	measure	NOUN
cjfa-57636	508	4	of	of	ADP
cjfa-57636	508	5	a	a	DET
cjfa-57636	508	6	firm	firm	NOUN
cjfa-57636	508	7	’s	’s	PART
cjfa-57636	508	8	size	size	NOUN
cjfa-57636	508	9	,	,	PUNCT
cjfa-57636	508	10	computed	compute	VERB
cjfa-57636	508	11	as	as	ADP
cjfa-57636	508	12	logarithm	logarithm	NOUN
cjfa-57636	508	13	of	of	ADP
cjfa-57636	508	14	total	total	ADJ
cjfa-57636	508	15	assets	asset	NOUN
cjfa-57636	508	16	(	(	PUNCT
cjfa-57636	508	17	at	at	ADP
cjfa-57636	508	18	)	)	PUNCT
cjfa-57636	508	19	roa	roa	NOUN
cjfa-57636	508	20	a	a	DET
cjfa-57636	508	21	measure	measure	NOUN
cjfa-57636	508	22	of	of	ADP
cjfa-57636	508	23	a	a	DET
cjfa-57636	508	24	firm	firm	NOUN
cjfa-57636	508	25	’s	’s	PART
cjfa-57636	508	26	return	return	NOUN
cjfa-57636	508	27	on	on	ADP
cjfa-57636	508	28	assets	asset	NOUN
cjfa-57636	508	29	computed	compute	VERB
cjfa-57636	508	30	as	as	ADP
cjfa-57636	508	31	ni	ni	PROPN
cjfa-57636	508	32	/	/	PUNCT
cjfa-57636	508	33	at	at	ADP
cjfa-57636	508	34	cash	cash	NOUN
cjfa-57636	508	35	a	a	DET
cjfa-57636	508	36	measure	measure	NOUN
cjfa-57636	508	37	of	of	ADP
cjfa-57636	508	38	a	a	DET
cjfa-57636	508	39	firm	firm	NOUN
cjfa-57636	508	40	’s	’s	PART
cjfa-57636	508	41	total	total	ADJ
cjfa-57636	508	42	cash	cash	NOUN
cjfa-57636	508	43	holdings	holding	NOUN
cjfa-57636	508	44	(	(	PUNCT
cjfa-57636	508	45	ch	ch	NOUN
cjfa-57636	508	46	)	)	PUNCT
cjfa-57636	508	47	ta	ta	ADP
cjfa-57636	508	48	a	a	DET
cjfa-57636	508	49	measure	measure	NOUN
cjfa-57636	508	50	of	of	ADP
cjfa-57636	508	51	the	the	DET
cjfa-57636	508	52	firm	firm	NOUN
cjfa-57636	508	53	’s	’s	PART
cjfa-57636	508	54	total	total	ADJ
cjfa-57636	508	55	accruals	accrual	NOUN
cjfa-57636	508	56	(	(	PUNCT
cjfa-57636	508	57	ta	ta	NOUN
cjfa-57636	508	58	)	)	PUNCT
cjfa-57636	508	59	lev	lev	NOUN
cjfa-57636	508	60	a	a	DET
cjfa-57636	508	61	measure	measure	NOUN
cjfa-57636	508	62	of	of	ADP
cjfa-57636	508	63	the	the	DET
cjfa-57636	508	64	firm	firm	NOUN
cjfa-57636	508	65	’s	’s	PART
cjfa-57636	508	66	leverage	leverage	NOUN
cjfa-57636	508	67	measured	measure	VERB
cjfa-57636	508	68	as	as	ADP
cjfa-57636	508	69	(	(	PUNCT
cjfa-57636	508	70	dltt	dltt	X
cjfa-57636	508	71	+	+	CCONJ
cjfa-57636	508	72	dlc	dlc	NOUN
cjfa-57636	508	73	)	)	PUNCT
cjfa-57636	508	74	/	/	PUNCT
cjfa-57636	509	1	at	at	ADP
cjfa-57636	509	2	mb	mb	ADP
cjfa-57636	509	3	ratio	ratio	NOUN
cjfa-57636	509	4	of	of	ADP
cjfa-57636	509	5	the	the	DET
cjfa-57636	509	6	market	market	NOUN
cjfa-57636	509	7	value	value	NOUN
cjfa-57636	509	8	of	of	ADP
cjfa-57636	509	9	the	the	DET
cjfa-57636	509	10	firm	firm	NOUN
cjfa-57636	509	11	to	to	ADP
cjfa-57636	509	12	book	book	NOUN
cjfa-57636	509	13	value	value	NOUN
cjfa-57636	509	14	(	(	PUNCT
cjfa-57636	509	15	prcc_f	prcc_f	NOUN
cjfa-57636	509	16	×	×	ADJ
cjfa-57636	509	17	csho)/ceq	csho)/ceq	ADJ
cjfa-57636	509	18	loss	loss	NOUN
cjfa-57636	509	19	an	an	DET
cjfa-57636	509	20	indicator	indicator	NOUN
cjfa-57636	509	21	variable	variable	NOUN
cjfa-57636	509	22	is	be	AUX
cjfa-57636	509	23	coded	code	VERB
cjfa-57636	509	24	as	as	ADP
cjfa-57636	509	25	1	1	NUM
cjfa-57636	509	26	if	if	SCONJ
cjfa-57636	509	27	a	a	DET
cjfa-57636	509	28	company	company	NOUN
cjfa-57636	509	29	reports	report	VERB
cjfa-57636	509	30	a	a	DET
cjfa-57636	509	31	loss	loss	NOUN
cjfa-57636	509	32	and	and	CCONJ
cjfa-57636	509	33	zero	zero	NUM
cjfa-57636	509	34	otherwise	otherwise	ADV
cjfa-57636	509	35	.	.	PUNCT
cjfa-57636	510	1	r&d	r&d	NOUN
cjfa-57636	510	2	measure	measure	NOUN
cjfa-57636	510	3	of	of	ADP
cjfa-57636	510	4	a	a	DET
cjfa-57636	510	5	firm	firm	NOUN
cjfa-57636	510	6	’s	’s	PART
cjfa-57636	510	7	research	research	NOUN
cjfa-57636	510	8	and	and	CCONJ
cjfa-57636	510	9	development	development	NOUN
cjfa-57636	510	10	expenses	expense	NOUN
cjfa-57636	510	11	scaled	scale	VERB
cjfa-57636	510	12	by	by	ADP
cjfa-57636	510	13	total	total	ADJ
cjfa-57636	510	14	sales	sale	NOUN
cjfa-57636	510	15	(	(	PUNCT
cjfa-57636	510	16	xrd	xrd	PROPN
cjfa-57636	510	17	/	/	SYM
cjfa-57636	510	18	revt	revt	PROPN
cjfa-57636	510	19	)	)	PUNCT
cjfa-57636	510	20	,	,	PUNCT
cjfa-57636	510	21	less	less	ADV
cjfa-57636	510	22	the	the	DET
cjfa-57636	510	23	two	two	NUM
cjfa-57636	510	24	-	-	PUNCT
cjfa-57636	510	25	digit	digit	NOUN
cjfa-57636	510	26	sic	sic	ADJ
cjfa-57636	510	27	industry	industry	NOUN
cjfa-57636	510	28	mean	mean	NOUN
cjfa-57636	510	29	value	value	NOUN
cjfa-57636	510	30	of	of	ADP
cjfa-57636	510	31	the	the	DET
cjfa-57636	510	32	same	same	ADJ
cjfa-57636	510	33	measure	measure	NOUN
cjfa-57636	510	34	.	.	PUNCT
cjfa-57636	511	1	source	source	NOUN
cjfa-57636	511	2	:	:	PUNCT
cjfa-57636	511	3	developed	develop	VERB
cjfa-57636	511	4	by	by	ADP
cjfa-57636	511	5	authors	author	NOUN
cjfa-57636	511	6	.	.	PUNCT
cjfa-57636	511	7	is	be	AUX
cjfa-57636	511	8	the	the	DET
cjfa-57636	511	9	predicted	predict	VERB
cjfa-57636	511	10	earnings	earning	NOUN
cjfa-57636	511	11	for	for	ADP
cjfa-57636	511	12	firm	firm	NOUN
cjfa-57636	511	13	i	i	PRON
cjfa-57636	511	14	obtained	obtain	VERB
cjfa-57636	511	15	by	by	ADP
cjfa-57636	511	16	regressing	regress	VERB
cjfa-57636	511	17	earnings	earning	NOUN
cjfa-57636	511	18	on	on	ADP
cjfa-57636	511	19	firm	firm	ADJ
cjfa-57636	511	20	returns	return	NOUN
cjfa-57636	511	21	every	every	DET
cjfa-57636	511	22	quarter	quarter	NOUN
cjfa-57636	511	23	,	,	PUNCT
cjfa-57636	511	24	and	and	CCONJ
cjfa-57636	511	25	a	a	DET
cjfa-57636	511	26	similar	similar	ADJ
cjfa-57636	511	27	estimation	estimation	NOUN
cjfa-57636	511	28	for	for	ADP
cjfa-57636	511	29	firm	firm	ADJ
cjfa-57636	511	30	j	j	PROPN
cjfa-57636	511	31	(	(	PUNCT
cjfa-57636	511	32	de	de	X
cjfa-57636	511	33	franco	franco	PROPN
cjfa-57636	511	34	et	et	PROPN
cjfa-57636	511	35	al	al	PROPN
cjfa-57636	511	36	.	.	PROPN
cjfa-57636	511	37	,	,	PUNCT
cjfa-57636	511	38	2011	2011	NUM
cjfa-57636	511	39	)	)	PUNCT
cjfa-57636	511	40	.	.	PUNCT
cjfa-57636	512	1	we	we	PRON
cjfa-57636	512	2	multiply	multiply	VERB
cjfa-57636	512	3	this	this	DET
cjfa-57636	512	4	number	number	NOUN
cjfa-57636	512	5	by	by	ADP
cjfa-57636	512	6	-1	-1	NOUN
cjfa-57636	512	7	to	to	PART
cjfa-57636	512	8	obtain	obtain	VERB
cjfa-57636	512	9	a	a	DET
cjfa-57636	512	10	positive	positive	ADJ
cjfa-57636	512	11	number	number	NOUN
cjfa-57636	512	12	for	for	ADP
cjfa-57636	512	13	ease	ease	NOUN
cjfa-57636	512	14	of	of	ADP
cjfa-57636	512	15	readability	readability	NOUN
cjfa-57636	512	16	.	.	PUNCT
cjfa-57636	513	1	size	size	NOUN
cjfa-57636	513	2	a	a	DET
cjfa-57636	513	3	measure	measure	NOUN
cjfa-57636	513	4	of	of	ADP
cjfa-57636	513	5	a	a	DET
cjfa-57636	513	6	firm	firm	NOUN
cjfa-57636	513	7	’s	’s	PART
cjfa-57636	513	8	size	size	NOUN
cjfa-57636	513	9	,	,	PUNCT
cjfa-57636	513	10	computed	compute	VERB
cjfa-57636	513	11	as	as	ADP
cjfa-57636	513	12	logarithm	logarithm	NOUN
cjfa-57636	513	13	of	of	ADP
cjfa-57636	513	14	total	total	ADJ
cjfa-57636	513	15	assets	asset	NOUN
cjfa-57636	513	16	(	(	PUNCT
cjfa-57636	513	17	at	at	ADP
cjfa-57636	513	18	)	)	PUNCT
cjfa-57636	513	19	.	.	PUNCT
cjfa-57636	514	1	roa	roa	PROPN
cjfa-57636	514	2	a	a	DET
cjfa-57636	514	3	measure	measure	NOUN
cjfa-57636	514	4	of	of	ADP
cjfa-57636	514	5	a	a	DET
cjfa-57636	514	6	firm	firm	NOUN
cjfa-57636	514	7	’s	’s	PART
cjfa-57636	514	8	return	return	NOUN
cjfa-57636	514	9	on	on	ADP
cjfa-57636	514	10	assets	asset	NOUN
cjfa-57636	514	11	computed	compute	VERB
cjfa-57636	514	12	as	as	ADP
cjfa-57636	514	13	ni	ni	PROPN
cjfa-57636	514	14	/	/	SYM
cjfa-57636	514	15	at	at	ADP
cjfa-57636	514	16	.	.	PUNCT
cjfa-57636	515	1	cash	cash	VERB
cjfa-57636	515	2	a	a	DET
cjfa-57636	515	3	measure	measure	NOUN
cjfa-57636	515	4	of	of	ADP
cjfa-57636	515	5	a	a	DET
cjfa-57636	515	6	firm	firm	NOUN
cjfa-57636	515	7	’s	’s	PART
cjfa-57636	515	8	total	total	ADJ
cjfa-57636	515	9	cash	cash	NOUN
cjfa-57636	515	10	holdings	holding	NOUN
cjfa-57636	515	11	(	(	PUNCT
cjfa-57636	515	12	ch	ch	NOUN
cjfa-57636	515	13	)	)	PUNCT
cjfa-57636	515	14	.	.	PUNCT
cjfa-57636	516	1	ta	ta	ADP
cjfa-57636	516	2	a	a	DET
cjfa-57636	516	3	measure	measure	NOUN
cjfa-57636	516	4	of	of	ADP
cjfa-57636	516	5	the	the	DET
cjfa-57636	516	6	firm	firm	NOUN
cjfa-57636	516	7	’s	’s	PART
cjfa-57636	516	8	total	total	ADJ
cjfa-57636	516	9	accruals	accrual	NOUN
cjfa-57636	516	10	(	(	PUNCT
cjfa-57636	516	11	ta	ta	NOUN
cjfa-57636	516	12	)	)	PUNCT
cjfa-57636	516	13	.	.	PUNCT
cjfa-57636	517	1	lev	lev	NOUN
cjfa-57636	517	2	a	a	DET
cjfa-57636	517	3	measure	measure	NOUN
cjfa-57636	517	4	of	of	ADP
cjfa-57636	517	5	the	the	DET
cjfa-57636	517	6	firm	firm	NOUN
cjfa-57636	517	7	’s	’s	PART
cjfa-57636	517	8	leverage	leverage	NOUN
cjfa-57636	517	9	measured	measure	VERB
cjfa-57636	517	10	as	as	ADP
cjfa-57636	517	11	(	(	PUNCT
cjfa-57636	517	12	dltt	dltt	X
cjfa-57636	517	13	+	+	CCONJ
cjfa-57636	517	14	dlc	dlc	NOUN
cjfa-57636	517	15	)	)	PUNCT
cjfa-57636	517	16	/	/	PUNCT
cjfa-57636	517	17	at	at	ADP
cjfa-57636	517	18	.	.	PUNCT
cjfa-57636	518	1	mb	mb	ADP
cjfa-57636	518	2	ratio	ratio	NOUN
cjfa-57636	518	3	of	of	ADP
cjfa-57636	518	4	the	the	DET
cjfa-57636	518	5	market	market	NOUN
cjfa-57636	518	6	value	value	NOUN
cjfa-57636	518	7	of	of	ADP
cjfa-57636	518	8	the	the	DET
cjfa-57636	518	9	firm	firm	NOUN
cjfa-57636	518	10	to	to	ADP
cjfa-57636	518	11	book	book	NOUN
cjfa-57636	518	12	value	value	NOUN
cjfa-57636	518	13	(	(	PUNCT
cjfa-57636	518	14	prcc_f	prcc_f	NOUN
cjfa-57636	518	15	×	×	X
cjfa-57636	518	16	csho)/ceq	csho)/ceq	ADJ
cjfa-57636	518	17	.	.	PROPN
cjfa-57636	518	18	loss	loss	NOUN
cjfa-57636	518	19	an	an	DET
cjfa-57636	518	20	indicator	indicator	NOUN
cjfa-57636	518	21	variable	variable	NOUN
cjfa-57636	518	22	is	be	AUX
cjfa-57636	518	23	coded	code	VERB
cjfa-57636	518	24	as	as	ADP
cjfa-57636	518	25	1	1	NUM
cjfa-57636	518	26	if	if	SCONJ
cjfa-57636	518	27	a	a	DET
cjfa-57636	518	28	company	company	NOUN
cjfa-57636	518	29	reports	report	VERB
cjfa-57636	518	30	a	a	DET
cjfa-57636	518	31	loss	loss	NOUN
cjfa-57636	518	32	and	and	CCONJ
cjfa-57636	518	33	zero	zero	NUM
cjfa-57636	518	34	otherwise	otherwise	ADV
cjfa-57636	518	35	.	.	PUNCT
cjfa-57636	519	1	r&d	r&d	NOUN
cjfa-57636	519	2	measure	measure	NOUN
cjfa-57636	519	3	of	of	ADP
cjfa-57636	519	4	a	a	DET
cjfa-57636	519	5	firm	firm	NOUN
cjfa-57636	519	6	’s	’s	PART
cjfa-57636	519	7	research	research	NOUN
cjfa-57636	519	8	and	and	CCONJ
cjfa-57636	519	9	development	development	NOUN
cjfa-57636	519	10	expenses	expense	NOUN
cjfa-57636	519	11	scaled	scale	VERB
cjfa-57636	519	12	by	by	ADP
cjfa-57636	519	13	total	total	ADJ
cjfa-57636	519	14	sales	sale	NOUN
cjfa-57636	519	15	(	(	PUNCT
cjfa-57636	519	16	xrd	xrd	PROPN
cjfa-57636	519	17	/	/	SYM
cjfa-57636	519	18	revt	revt	PROPN
cjfa-57636	519	19	)	)	PUNCT
cjfa-57636	519	20	,	,	PUNCT
cjfa-57636	519	21	less	less	ADV
cjfa-57636	519	22	the	the	DET
cjfa-57636	519	23	two	two	NUM
cjfa-57636	519	24	-	-	PUNCT
cjfa-57636	519	25	digit	digit	NOUN
cjfa-57636	519	26	sic	sic	ADJ
cjfa-57636	519	27	industry	industry	NOUN
cjfa-57636	519	28	mean	mean	NOUN
cjfa-57636	519	29	value	value	NOUN
cjfa-57636	519	30	of	of	ADP
cjfa-57636	519	31	the	the	DET
cjfa-57636	519	32	same	same	ADJ
cjfa-57636	519	33	measure	measure	NOUN
cjfa-57636	519	34	.	.	PUNCT
cjfa-57636	520	1	s	s	PART
cjfa-57636	520	2	o	o	X
cjfa-57636	520	3	u	u	NOUN
cjfa-57636	520	4	r	r	NOUN
cjfa-57636	520	5	c	c	NOUN
cjfa-57636	520	6	e	e	NOUN
cjfa-57636	520	7	:	:	PUNCT
cjfa-57636	520	8	developed	develop	VERB
cjfa-57636	520	9	by	by	ADP
cjfa-57636	520	10	authors	author	NOUN
cjfa-57636	520	11	.	.	PUNCT