id	sid	tid	token	lemma	pos
cjfa-8200	1	1	copernican	copernican	PROPN
cjfa-8200	1	2	journal	journal	PROPN
cjfa-8200	1	3	of	of	ADP
cjfa-8200	1	4	finance	finance	PROPN
cjfa-8200	1	5	&	&	CCONJ
cjfa-8200	1	6	accounting	accounting	PROPN
cjfa-8200	1	7	e	e	PROPN
cjfa-8200	1	8	-	-	PROPN
cjfa-8200	1	9	issn	issn	PROPN
cjfa-8200	1	10	2300	2300	NUM
cjfa-8200	1	11	-	-	SYM
cjfa-8200	1	12	3065	3065	NUM
cjfa-8200	1	13	p	p	PROPN
cjfa-8200	1	14	-	-	PUNCT
cjfa-8200	1	15	issn	issn	PROPN
cjfa-8200	1	16	2300	2300	NUM
cjfa-8200	1	17	-	-	SYM
cjfa-8200	1	18	12402015	12402015	NUM
cjfa-8200	1	19	,	,	PUNCT
cjfa-8200	1	20	volume	volume	NOUN
cjfa-8200	1	21	4	4	NUM
cjfa-8200	1	22	,	,	PUNCT
cjfa-8200	1	23	issue	issue	NOUN
cjfa-8200	1	24	2	2	NUM
cjfa-8200	1	25	date	date	NOUN
cjfa-8200	1	26	of	of	ADP
cjfa-8200	1	27	submission	submission	NOUN
cjfa-8200	1	28	:	:	PUNCT
cjfa-8200	1	29	july	july	PROPN
cjfa-8200	1	30	27	27	NUM
cjfa-8200	1	31	,	,	PUNCT
cjfa-8200	1	32	2015	2015	NUM
cjfa-8200	1	33	;	;	PUNCT
cjfa-8200	1	34	date	date	NOUN
cjfa-8200	1	35	of	of	ADP
cjfa-8200	1	36	acceptance	acceptance	NOUN
cjfa-8200	1	37	:	:	PUNCT
cjfa-8200	1	38	october	october	PROPN
cjfa-8200	1	39	16	16	NUM
cjfa-8200	1	40	,	,	PUNCT
cjfa-8200	1	41	2015	2015	NUM
cjfa-8200	1	42	.	.	PUNCT
cjfa-8200	2	1	*	*	PUNCT
cjfa-8200	2	2	contact	contact	NOUN
cjfa-8200	2	3	information	information	NOUN
cjfa-8200	2	4	:	:	PUNCT
cjfa-8200	2	5	prochazd@vse.cz	prochazd@vse.cz	NOUN
cjfa-8200	2	6	,	,	PUNCT
cjfa-8200	2	7	w.	w.	PROPN
cjfa-8200	2	8	churchill	churchill	PROPN
cjfa-8200	2	9	sq	sq	PROPN
cjfa-8200	2	10	.	.	PROPN
cjfa-8200	2	11	4	4	NUM
cjfa-8200	2	12	,	,	PUNCT
cjfa-8200	2	13	prague	prague	NOUN
cjfa-8200	2	14	130	130	NUM
cjfa-8200	2	15	67	67	NUM
cjfa-8200	2	16	,	,	PUNCT
cjfa-8200	2	17	czech	czech	PROPN
cjfa-8200	2	18	republic	republic	NOUN
cjfa-8200	2	19	,	,	PUNCT
cjfa-8200	2	20	phone	phone	NOUN
cjfa-8200	2	21	+	+	CCONJ
cjfa-8200	2	22	420	420	NUM
cjfa-8200	2	23	224	224	NUM
cjfa-8200	2	24	095	095	NUM
cjfa-8200	2	25	125	125	NUM
cjfa-8200	2	26	.	.	PUNCT
cjfa-8200	3	1	procházka	procházka	PROPN
cjfa-8200	3	2	d.	d.	PROPN
cjfa-8200	3	3	(	(	PUNCT
cjfa-8200	3	4	2015	2015	NUM
cjfa-8200	3	5	)	)	PUNCT
cjfa-8200	3	6	.	.	PUNCT
cjfa-8200	4	1	lobbying	lobby	VERB
cjfa-8200	4	2	on	on	ADP
cjfa-8200	4	3	the	the	DET
cjfa-8200	4	4	iasb	iasb	ADJ
cjfa-8200	4	5	standards	standard	NOUN
cjfa-8200	4	6	:	:	PUNCT
cjfa-8200	4	7	an	an	DET
cjfa-8200	4	8	analysis	analysis	NOUN
cjfa-8200	4	9	of	of	ADP
cjfa-8200	4	10	the	the	DET
cjfa-8200	4	11	lobbyists	lobbyist	NOUN
cjfa-8200	4	12	’	'	PUNCT
cjfa-8200	4	13	behaviour	behaviour	NOUN
cjfa-8200	4	14	over	over	ADP
cjfa-8200	4	15	period	period	NOUN
cjfa-8200	4	16	2006–2014	2006–2014	NUM
cjfa-8200	4	17	.	.	PUNCT
cjfa-8200	5	1	copernican	copernican	PROPN
cjfa-8200	5	2	journal	journal	PROPN
cjfa-8200	5	3	of	of	ADP
cjfa-8200	5	4	finance	finance	PROPN
cjfa-8200	5	5	&	&	CCONJ
cjfa-8200	5	6	accounting	accounting	PROPN
cjfa-8200	5	7	,	,	PUNCT
cjfa-8200	5	8	4(2	4(2	NUM
cjfa-8200	5	9	)	)	PUNCT
cjfa-8200	5	10	,	,	PUNCT
cjfa-8200	5	11	129–143	129–143	NUM
cjfa-8200	5	12	.	.	PUNCT
cjfa-8200	6	1	http://	http://	PROPN
cjfa-8200	6	2	dx.doi.org/10.12775/cjfa.2015.020	dx.doi.org/10.12775/cjfa.2015.020	PROPN
cjfa-8200	6	3	david	david	PROPN
cjfa-8200	6	4	procházka	procházka	PROPN
cjfa-8200	6	5	*	*	PROPN
cjfa-8200	6	6	university	university	PROPN
cjfa-8200	6	7	of	of	ADP
cjfa-8200	6	8	economics	economic	NOUN
cjfa-8200	6	9	,	,	PUNCT
cjfa-8200	6	10	prague	prague	NOUN
cjfa-8200	6	11	lobbying	lobby	VERB
cjfa-8200	6	12	on	on	ADP
cjfa-8200	6	13	the	the	DET
cjfa-8200	6	14	iasb	iasb	ADJ
cjfa-8200	6	15	standards	standard	NOUN
cjfa-8200	6	16	:	:	PUNCT
cjfa-8200	6	17	an	an	DET
cjfa-8200	6	18	analysis	analysis	NOUN
cjfa-8200	6	19	of	of	ADP
cjfa-8200	6	20	the	the	DET
cjfa-8200	6	21	lobbyists	lobbyist	NOUN
cjfa-8200	6	22	’	'	PUNCT
cjfa-8200	6	23	behaviour	behaviour	NOUN
cjfa-8200	6	24	over	over	ADP
cjfa-8200	6	25	period	period	NOUN
cjfa-8200	6	26	2006–2014	2006–2014	NUM
cjfa-8200	6	27	keywords	keyword	NOUN
cjfa-8200	6	28	:	:	PUNCT
cjfa-8200	6	29	lobbying	lobby	VERB
cjfa-8200	6	30	,	,	PUNCT
cjfa-8200	6	31	accounting	accounting	NOUN
cjfa-8200	6	32	standards	standard	NOUN
cjfa-8200	6	33	,	,	PUNCT
cjfa-8200	6	34	iasb	iasb	ADJ
cjfa-8200	6	35	,	,	PUNCT
cjfa-8200	6	36	rational	rational	ADJ
cjfa-8200	6	37	model	model	NOUN
cjfa-8200	6	38	of	of	ADP
cjfa-8200	6	39	lobbying	lobbying	NOUN
cjfa-8200	6	40	.	.	PUNCT
cjfa-8200	7	1	j	j	PROPN
cjfa-8200	7	2	e	e	PROPN
cjfa-8200	7	3	l	l	PROPN
cjfa-8200	7	4	classification	classification	NOUN
cjfa-8200	7	5	:	:	PUNCT
cjfa-8200	7	6	m41	m41	NOUN
cjfa-8200	7	7	.	.	PUNCT
cjfa-8200	8	1	abstract	abstract	PROPN
cjfa-8200	8	2	:	:	PUNCT
cjfa-8200	8	3	the	the	DET
cjfa-8200	8	4	paper	paper	NOUN
cjfa-8200	8	5	investigates	investigate	VERB
cjfa-8200	8	6	whether	whether	SCONJ
cjfa-8200	8	7	there	there	PRON
cjfa-8200	8	8	is	be	VERB
cjfa-8200	8	9	any	any	DET
cjfa-8200	8	10	significant	significant	ADJ
cjfa-8200	8	11	difference	difference	NOUN
cjfa-8200	8	12	in	in	ADP
cjfa-8200	8	13	lobbying	lobby	VERB
cjfa-8200	8	14	behaviour	behaviour	NOUN
cjfa-8200	8	15	on	on	ADP
cjfa-8200	8	16	the	the	DET
cjfa-8200	8	17	iasb	iasb	NOUN
cjfa-8200	8	18	’s	’s	PART
cjfa-8200	8	19	projects	project	NOUN
cjfa-8200	8	20	depending	depend	VERB
cjfa-8200	8	21	on	on	ADP
cjfa-8200	8	22	the	the	DET
cjfa-8200	8	23	type	type	NOUN
cjfa-8200	8	24	of	of	ADP
cjfa-8200	8	25	a	a	DET
cjfa-8200	8	26	project	project	NOUN
cjfa-8200	8	27	.	.	PUNCT
cjfa-8200	9	1	in	in	ADP
cjfa-8200	9	2	particular	particular	ADJ
cjfa-8200	9	3	,	,	PUNCT
cjfa-8200	9	4	we	we	PRON
cjfa-8200	9	5	scrutinise	scrutinise	VERB
cjfa-8200	9	6	the	the	DET
cjfa-8200	9	7	differences	difference	NOUN
cjfa-8200	9	8	in	in	ADP
cjfa-8200	9	9	number	number	NOUN
cjfa-8200	9	10	of	of	ADP
cjfa-8200	9	11	comments	comment	NOUN
cjfa-8200	9	12	letters	letter	NOUN
cjfa-8200	9	13	received	receive	VERB
cjfa-8200	9	14	for	for	ADP
cjfa-8200	9	15	:	:	PUNCT
cjfa-8200	9	16	(	(	PUNCT
cjfa-8200	9	17	a	a	X
cjfa-8200	9	18	)	)	PUNCT
cjfa-8200	9	19	major	major	ADJ
cjfa-8200	9	20	vs.	vs.	ADP
cjfa-8200	9	21	minor	minor	ADJ
cjfa-8200	9	22	projects	project	NOUN
cjfa-8200	9	23	;	;	PUNCT
cjfa-8200	9	24	(	(	PUNCT
cjfa-8200	9	25	b	b	X
cjfa-8200	9	26	)	)	PUNCT
cjfa-8200	9	27	projects	project	NOUN
cjfa-8200	9	28	successfully	successfully	ADV
cjfa-8200	9	29	completed	complete	VERB
cjfa-8200	9	30	after	after	ADP
cjfa-8200	9	31	the	the	DET
cjfa-8200	9	32	exposure	exposure	NOUN
cjfa-8200	9	33	draft	draft	NOUN
cjfa-8200	9	34	phase	phase	NOUN
cjfa-8200	9	35	vs.	vs.	NOUN
cjfa-8200	9	36	projects	project	NOUN
cjfa-8200	9	37	revised	revise	VERB
cjfa-8200	9	38	/	/	SYM
cjfa-8200	9	39	stopped	stop	VERB
cjfa-8200	9	40	after	after	ADP
cjfa-8200	9	41	the	the	DET
cjfa-8200	9	42	exposure	exposure	NOUN
cjfa-8200	9	43	draft	draft	NOUN
cjfa-8200	9	44	phase	phase	NOUN
cjfa-8200	9	45	.	.	PUNCT
cjfa-8200	10	1	to	to	PART
cjfa-8200	10	2	test	test	VERB
cjfa-8200	10	3	our	our	PRON
cjfa-8200	10	4	two	two	NUM
cjfa-8200	10	5	hypotheses	hypothesis	NOUN
cjfa-8200	10	6	about	about	ADP
cjfa-8200	10	7	the	the	DET
cjfa-8200	10	8	pattern	pattern	NOUN
cjfa-8200	10	9	of	of	ADP
cjfa-8200	10	10	lobbyist	lobbyist	NOUN
cjfa-8200	10	11	behaviour	behaviour	NOUN
cjfa-8200	10	12	,	,	PUNCT
cjfa-8200	10	13	we	we	PRON
cjfa-8200	10	14	use	use	VERB
cjfa-8200	10	15	reasoning	reasoning	NOUN
cjfa-8200	10	16	based	base	VERB
cjfa-8200	10	17	on	on	ADP
cjfa-8200	10	18	a	a	DET
cjfa-8200	10	19	rational	rational	ADJ
cjfa-8200	10	20	lobbying	lobbying	NOUN
cjfa-8200	10	21	model	model	NOUN
cjfa-8200	10	22	developed	develop	VERB
cjfa-8200	10	23	by	by	ADP
cjfa-8200	10	24	sutton	sutton	PROPN
cjfa-8200	10	25	(	(	PUNCT
cjfa-8200	10	26	1984	1984	NUM
cjfa-8200	10	27	)	)	PUNCT
cjfa-8200	10	28	.	.	PUNCT
cjfa-8200	11	1	our	our	PRON
cjfa-8200	11	2	paper	paper	NOUN
cjfa-8200	11	3	limits	limit	VERB
cjfa-8200	11	4	the	the	DET
cjfa-8200	11	5	scope	scope	NOUN
cjfa-8200	11	6	to	to	ADP
cjfa-8200	11	7	the	the	DET
cjfa-8200	11	8	iasb	iasb	NOUN
cjfa-8200	11	9	’s	’s	PART
cjfa-8200	11	10	projects	project	NOUN
cjfa-8200	11	11	on	on	ADP
cjfa-8200	11	12	its	its	PRON
cjfa-8200	11	13	agenda	agenda	NOUN
cjfa-8200	11	14	over	over	ADP
cjfa-8200	11	15	period	period	NOUN
cjfa-8200	11	16	2006–2014	2006–2014	NUM
cjfa-8200	11	17	;	;	PUNCT
cjfa-8200	11	18	we	we	PRON
cjfa-8200	11	19	thus	thus	ADV
cjfa-8200	11	20	complement	complement	VERB
cjfa-8200	11	21	previous	previous	ADJ
cjfa-8200	11	22	studies	study	NOUN
cjfa-8200	11	23	of	of	ADP
cjfa-8200	11	24	kenny	kenny	PROPN
cjfa-8200	11	25	&	&	CCONJ
cjfa-8200	11	26	larson	larson	PROPN
cjfa-8200	11	27	(	(	PUNCT
cjfa-8200	11	28	1995	1995	NUM
cjfa-8200	11	29	)	)	PUNCT
cjfa-8200	11	30	and	and	CCONJ
cjfa-8200	11	31	jorissen	jorissen	PROPN
cjfa-8200	11	32	et	et	PROPN
cjfa-8200	11	33	al	al	PROPN
cjfa-8200	11	34	.	.	PROPN
cjfa-8200	12	1	(	(	PUNCT
cjfa-8200	12	2	2012	2012	NUM
cjfa-8200	12	3	)	)	PUNCT
cjfa-8200	12	4	,	,	PUNCT
cjfa-8200	12	5	who	who	PRON
cjfa-8200	12	6	analysed	analyse	VERB
cjfa-8200	12	7	the	the	DET
cjfa-8200	12	8	lobbying	lobbying	NOUN
cjfa-8200	12	9	on	on	ADP
cjfa-8200	12	10	iasb	iasb	NOUN
cjfa-8200	12	11	’s	’s	PART
cjfa-8200	12	12	standards	standard	NOUN
cjfa-8200	12	13	over	over	ADP
cjfa-8200	12	14	periods	period	NOUN
cjfa-8200	12	15	1989–1992	1989–1992	NUM
cjfa-8200	12	16	,	,	PUNCT
cjfa-8200	12	17	and	and	CCONJ
cjfa-8200	12	18	2002–2006	2002–2006	NUM
cjfa-8200	12	19	respectively	respectively	ADV
cjfa-8200	12	20	.	.	PUNCT
cjfa-8200	13	1	our	our	PRON
cjfa-8200	13	2	results	result	NOUN
cjfa-8200	13	3	show	show	VERB
cjfa-8200	13	4	that	that	SCONJ
cjfa-8200	13	5	the	the	DET
cjfa-8200	13	6	iasb	iasb	ADJ
cjfa-8200	13	7	inclines	incline	NOUN
cjfa-8200	13	8	to	to	PART
cjfa-8200	13	9	succumb	succumb	VERB
cjfa-8200	13	10	to	to	ADP
cjfa-8200	13	11	the	the	DET
cjfa-8200	13	12	pressure	pressure	NOUN
cjfa-8200	13	13	of	of	ADP
cjfa-8200	13	14	lobbying	lobbying	NOUN
cjfa-8200	13	15	parties	party	NOUN
cjfa-8200	13	16	if	if	SCONJ
cjfa-8200	13	17	the	the	DET
cjfa-8200	13	18	lobbying	lobbying	NOUN
cjfa-8200	13	19	is	be	AUX
cjfa-8200	13	20	quite	quite	ADV
cjfa-8200	13	21	massive	massive	ADJ
cjfa-8200	13	22	(	(	PUNCT
cjfa-8200	13	23	measured	measure	VERB
cjfa-8200	13	24	by	by	ADP
cjfa-8200	13	25	number	number	NOUN
cjfa-8200	13	26	of	of	ADP
cjfa-8200	13	27	comment	comment	NOUN
cjfa-8200	13	28	letters	letter	NOUN
cjfa-8200	13	29	submitted	submit	VERB
cjfa-8200	13	30	)	)	PUNCT
cjfa-8200	13	31	in	in	ADP
cjfa-8200	13	32	relation	relation	NOUN
cjfa-8200	13	33	to	to	ADP
cjfa-8200	13	34	other	other	ADJ
cjfa-8200	13	35	projects	project	NOUN
cjfa-8200	13	36	.	.	PUNCT
cjfa-8200	14	1	we	we	PRON
cjfa-8200	14	2	supplement	supplement	VERB
cjfa-8200	14	3	the	the	DET
cjfa-8200	14	4	literature	literature	NOUN
cjfa-8200	14	5	on	on	ADP
cjfa-8200	14	6	lobbying	lobby	VERB
cjfa-8200	14	7	on	on	ADP
cjfa-8200	14	8	accounting	accounting	NOUN
cjfa-8200	14	9	standards	standard	NOUN
cjfa-8200	14	10	with	with	ADP
cjfa-8200	14	11	additional	additional	ADJ
cjfa-8200	14	12	evidence	evidence	NOUN
cjfa-8200	14	13	on	on	ADP
cjfa-8200	14	14	general	general	ADJ
cjfa-8200	14	15	ability	ability	NOUN
cjfa-8200	14	16	of	of	ADP
cjfa-8200	14	17	the	the	DET
cjfa-8200	14	18	lobbyist	lobbyist	NOUN
cjfa-8200	14	19	to	to	PART
cjfa-8200	14	20	influence	influence	VERB
cjfa-8200	14	21	the	the	DET
cjfa-8200	14	22	decision	decision	NOUN
cjfa-8200	14	23	of	of	ADP
cjfa-8200	14	24	standard	standard	ADJ
cjfa-8200	14	25	-	-	PUNCT
cjfa-8200	14	26	setters	setter	NOUN
cjfa-8200	14	27	by	by	ADP
cjfa-8200	14	28	pushing	push	VERB
cjfa-8200	14	29	them	they	PRON
cjfa-8200	14	30	to	to	PART
cjfa-8200	14	31	revise	revise	VERB
cjfa-8200	14	32	a	a	DET
cjfa-8200	14	33	project	project	NOUN
cjfa-8200	14	34	substantially	substantially	ADV
cjfa-8200	14	35	,	,	PUNCT
cjfa-8200	14	36	or	or	CCONJ
cjfa-8200	14	37	even	even	ADV
cjfa-8200	14	38	to	to	PART
cjfa-8200	14	39	stop	stop	VERB
cjfa-8200	14	40	the	the	DET
cjfa-8200	14	41	project	project	NOUN
cjfa-8200	14	42	in	in	ADP
cjfa-8200	14	43	question	question	NOUN
cjfa-8200	14	44	completely	completely	ADV
cjfa-8200	14	45	.	.	PUNCT
cjfa-8200	15	1	david	david	PROPN
cjfa-8200	15	2	procházka130	procházka130	PROPN
cjfa-8200	15	3	 	 	SPACE
cjfa-8200	15	4	introduction1	introduction1	NOUN
cjfa-8200	15	5	unrestricted	unrestricted	ADJ
cjfa-8200	15	6	number	number	NOUN
cjfa-8200	15	7	of	of	ADP
cjfa-8200	15	8	consumers	consumer	NOUN
cjfa-8200	15	9	’	'	PUNCT
cjfa-8200	15	10	needs	need	NOUN
cjfa-8200	15	11	and	and	CCONJ
cjfa-8200	15	12	limited	limited	ADJ
cjfa-8200	15	13	number	number	NOUN
cjfa-8200	15	14	of	of	ADP
cjfa-8200	15	15	resources	resource	NOUN
cjfa-8200	15	16	available	available	ADJ
cjfa-8200	15	17	for	for	ADP
cjfa-8200	15	18	their	their	PRON
cjfa-8200	15	19	satisfaction	satisfaction	NOUN
cjfa-8200	15	20	elicits	elicit	VERB
cjfa-8200	15	21	the	the	DET
cjfa-8200	15	22	conflicts	conflict	NOUN
cjfa-8200	15	23	,	,	PUNCT
cjfa-8200	15	24	what	what	PRON
cjfa-8200	15	25	economic	economic	ADJ
cjfa-8200	15	26	demands	demand	NOUN
cjfa-8200	15	27	being	be	AUX
cjfa-8200	15	28	satisfied	satisfied	ADJ
cjfa-8200	15	29	via	via	ADP
cjfa-8200	15	30	collective	collective	ADJ
cjfa-8200	15	31	action	action	NOUN
cjfa-8200	15	32	should	should	AUX
cjfa-8200	15	33	have	have	VERB
cjfa-8200	15	34	priority	priority	NOUN
cjfa-8200	15	35	.	.	PUNCT
cjfa-8200	16	1	accounting	accounting	NOUN
cjfa-8200	16	2	is	be	AUX
cjfa-8200	16	3	also	also	ADV
cjfa-8200	16	4	affected	affect	VERB
cjfa-8200	16	5	by	by	ADP
cjfa-8200	16	6	these	these	DET
cjfa-8200	16	7	conflicts	conflict	NOUN
cjfa-8200	16	8	,	,	PUNCT
cjfa-8200	16	9	which	which	PRON
cjfa-8200	16	10	result	result	VERB
cjfa-8200	16	11	in	in	ADP
cjfa-8200	16	12	existence	existence	NOUN
cjfa-8200	16	13	of	of	ADP
cjfa-8200	16	14	various	various	ADJ
cjfa-8200	16	15	definitions	definition	NOUN
cjfa-8200	16	16	of	of	ADP
cjfa-8200	16	17	income	income	NOUN
cjfa-8200	16	18	and	and	CCONJ
cjfa-8200	16	19	capital	capital	NOUN
cjfa-8200	16	20	and	and	CCONJ
cjfa-8200	16	21	methods	method	NOUN
cjfa-8200	16	22	for	for	ADP
cjfa-8200	16	23	their	their	PRON
cjfa-8200	16	24	measurement	measurement	NOUN
cjfa-8200	16	25	.	.	PUNCT
cjfa-8200	17	1	the	the	DET
cjfa-8200	17	2	preparers	preparer	NOUN
cjfa-8200	17	3	of	of	ADP
cjfa-8200	17	4	financial	financial	ADJ
cjfa-8200	17	5	statements	statement	NOUN
cjfa-8200	17	6	have	have	VERB
cjfa-8200	17	7	to	to	PART
cjfa-8200	17	8	make	make	VERB
cjfa-8200	17	9	choices	choice	NOUN
cjfa-8200	17	10	,	,	PUNCT
cjfa-8200	17	11	which	which	DET
cjfa-8200	17	12	accounting	accounting	NOUN
cjfa-8200	17	13	treatment	treatment	NOUN
cjfa-8200	17	14	shall	shall	AUX
cjfa-8200	17	15	be	be	AUX
cjfa-8200	17	16	applied	apply	VERB
cjfa-8200	17	17	to	to	PART
cjfa-8200	17	18	provide	provide	VERB
cjfa-8200	17	19	users	user	NOUN
cjfa-8200	17	20	with	with	ADP
cjfa-8200	17	21	useful	useful	ADJ
cjfa-8200	17	22	information	information	NOUN
cjfa-8200	17	23	.	.	PUNCT
cjfa-8200	18	1	demski	demski	NOUN
cjfa-8200	18	2	(	(	PUNCT
cjfa-8200	18	3	1974	1974	NUM
cjfa-8200	18	4	)	)	PUNCT
cjfa-8200	18	5	shows	show	VERB
cjfa-8200	18	6	on	on	ADP
cjfa-8200	18	7	an	an	DET
cjfa-8200	18	8	example	example	NOUN
cjfa-8200	18	9	of	of	ADP
cjfa-8200	18	10	simple	simple	ADJ
cjfa-8200	18	11	economy	economy	NOUN
cjfa-8200	18	12	with	with	ADP
cjfa-8200	18	13	actors	actor	NOUN
cjfa-8200	18	14	obtaining	obtain	VERB
cjfa-8200	18	15	information	information	NOUN
cjfa-8200	18	16	ex	ex	NOUN
cjfa-8200	18	17	-	-	NOUN
cjfa-8200	18	18	ante	ante	NOUN
cjfa-8200	18	19	and	and	CCONJ
cjfa-8200	18	20	ex	ex	NOUN
cjfa-8200	18	21	-	-	NOUN
cjfa-8200	18	22	post	post	VERB
cjfa-8200	18	23	that	that	SCONJ
cjfa-8200	18	24	information	information	NOUN
cjfa-8200	18	25	policy	policy	NOUN
cjfa-8200	18	26	alterations	alteration	NOUN
cjfa-8200	18	27	,	,	PUNCT
cjfa-8200	18	28	including	include	VERB
cjfa-8200	18	29	the	the	DET
cjfa-8200	18	30	changes	change	NOUN
cjfa-8200	18	31	in	in	ADP
cjfa-8200	18	32	accounting	accounting	NOUN
cjfa-8200	18	33	choices	choice	NOUN
cjfa-8200	18	34	or	or	CCONJ
cjfa-8200	18	35	changes	change	NOUN
cjfa-8200	18	36	in	in	ADP
cjfa-8200	18	37	accounting	accounting	NOUN
cjfa-8200	18	38	standards	standard	NOUN
cjfa-8200	18	39	,	,	PUNCT
cjfa-8200	18	40	are	be	AUX
cjfa-8200	18	41	identical	identical	ADJ
cjfa-8200	18	42	to	to	ADP
cjfa-8200	18	43	wealth	wealth	NOUN
cjfa-8200	18	44	redistributions	redistribution	NOUN
cjfa-8200	18	45	.	.	PUNCT
cjfa-8200	19	1	just	just	ADV
cjfa-8200	19	2	a	a	DET
cjfa-8200	19	3	small	small	ADJ
cjfa-8200	19	4	change	change	NOUN
cjfa-8200	19	5	in	in	ADP
cjfa-8200	19	6	accounting	accounting	NOUN
cjfa-8200	19	7	standards	standard	NOUN
cjfa-8200	19	8	may	may	AUX
cjfa-8200	19	9	substantially	substantially	ADV
cjfa-8200	19	10	alter	alter	VERB
cjfa-8200	19	11	the	the	DET
cjfa-8200	19	12	flows	flow	NOUN
cjfa-8200	19	13	of	of	ADP
cjfa-8200	19	14	economic	economic	ADJ
cjfa-8200	19	15	benefits	benefit	NOUN
cjfa-8200	19	16	to	to	ADP
cjfa-8200	19	17	affected	affect	VERB
cjfa-8200	19	18	parties	party	NOUN
cjfa-8200	19	19	.	.	PUNCT
cjfa-8200	20	1	these	these	PRON
cjfa-8200	20	2	may	may	AUX
cjfa-8200	20	3	have	have	VERB
cjfa-8200	20	4	strong	strong	ADJ
cjfa-8200	20	5	incentives	incentive	NOUN
cjfa-8200	20	6	to	to	PART
cjfa-8200	20	7	influence	influence	VERB
cjfa-8200	20	8	the	the	DET
cjfa-8200	20	9	process	process	NOUN
cjfa-8200	20	10	of	of	ADP
cjfa-8200	20	11	standard	standard	ADJ
cjfa-8200	20	12	setting	setting	NOUN
cjfa-8200	20	13	.	.	PUNCT
cjfa-8200	21	1	competing	compete	VERB
cjfa-8200	21	2	goals	goal	NOUN
cjfa-8200	21	3	create	create	VERB
cjfa-8200	21	4	conflicts	conflict	NOUN
cjfa-8200	21	5	about	about	ADP
cjfa-8200	21	6	the	the	DET
cjfa-8200	21	7	content	content	NOUN
cjfa-8200	21	8	of	of	ADP
cjfa-8200	21	9	accounting	accounting	NOUN
cjfa-8200	21	10	standards	standard	NOUN
cjfa-8200	21	11	.	.	PUNCT
cjfa-8200	22	1	an	an	DET
cjfa-8200	22	2	effective	effective	ADJ
cjfa-8200	22	3	solution	solution	NOUN
cjfa-8200	22	4	of	of	ADP
cjfa-8200	22	5	conflicts	conflict	NOUN
cjfa-8200	22	6	requires	require	VERB
cjfa-8200	22	7	establishing	establish	VERB
cjfa-8200	22	8	of	of	ADP
cjfa-8200	22	9	a	a	DET
cjfa-8200	22	10	formalised	formalise	VERB
cjfa-8200	22	11	process	process	NOUN
cjfa-8200	22	12	for	for	ADP
cjfa-8200	22	13	the	the	DET
cjfa-8200	22	14	development	development	NOUN
cjfa-8200	22	15	of	of	ADP
cjfa-8200	22	16	financial	financial	ADJ
cjfa-8200	22	17	reporting	reporting	NOUN
cjfa-8200	22	18	standards	standard	NOUN
cjfa-8200	22	19	.	.	PUNCT
cjfa-8200	23	1	the	the	DET
cjfa-8200	23	2	due	due	ADJ
cjfa-8200	23	3	process	process	NOUN
cjfa-8200	23	4	(	(	PUNCT
cjfa-8200	23	5	containing	contain	VERB
cjfa-8200	23	6	public	public	ADJ
cjfa-8200	23	7	discussions	discussion	NOUN
cjfa-8200	23	8	,	,	PUNCT
cjfa-8200	23	9	consultations	consultation	NOUN
cjfa-8200	23	10	,	,	PUNCT
cjfa-8200	23	11	invitation	invitation	NOUN
cjfa-8200	23	12	of	of	ADP
cjfa-8200	23	13	commentary	commentary	NOUN
cjfa-8200	23	14	letters	letter	NOUN
cjfa-8200	23	15	,	,	PUNCT
cjfa-8200	23	16	etc	etc	X
cjfa-8200	23	17	.	.	X
cjfa-8200	23	18	)	)	PUNCT
cjfa-8200	23	19	decreases	decrease	VERB
cjfa-8200	23	20	the	the	DET
cjfa-8200	23	21	risk	risk	NOUN
cjfa-8200	23	22	of	of	ADP
cjfa-8200	23	23	conflicts	conflict	NOUN
cjfa-8200	23	24	among	among	ADP
cjfa-8200	23	25	various	various	ADJ
cjfa-8200	23	26	groups	group	NOUN
cjfa-8200	23	27	of	of	ADP
cjfa-8200	23	28	users	user	NOUN
cjfa-8200	23	29	,	,	PUNCT
cjfa-8200	23	30	prepares	prepare	VERB
cjfa-8200	23	31	,	,	PUNCT
cjfa-8200	23	32	auditors	auditor	NOUN
cjfa-8200	23	33	,	,	PUNCT
cjfa-8200	23	34	regulators	regulator	NOUN
cjfa-8200	23	35	,	,	PUNCT
cjfa-8200	23	36	etc	etc	X
cjfa-8200	23	37	.	.	X
cjfa-8200	23	38	by	by	ADP
cjfa-8200	23	39	inviting	invite	VERB
cjfa-8200	23	40	them	they	PRON
cjfa-8200	23	41	to	to	PART
cjfa-8200	23	42	participate	participate	VERB
cjfa-8200	23	43	in	in	ADP
cjfa-8200	23	44	the	the	DET
cjfa-8200	23	45	preparation	preparation	NOUN
cjfa-8200	23	46	phase	phase	NOUN
cjfa-8200	23	47	of	of	ADP
cjfa-8200	23	48	new	new	ADJ
cjfa-8200	23	49	standards	standard	NOUN
cjfa-8200	23	50	.	.	PUNCT
cjfa-8200	24	1	active	active	ADJ
cjfa-8200	24	2	participation	participation	NOUN
cjfa-8200	24	3	of	of	ADP
cjfa-8200	24	4	interested	interested	ADJ
cjfa-8200	24	5	parties	party	NOUN
cjfa-8200	24	6	is	be	AUX
cjfa-8200	24	7	a	a	DET
cjfa-8200	24	8	necessary	necessary	ADJ
cjfa-8200	24	9	condition	condition	NOUN
cjfa-8200	24	10	for	for	ADP
cjfa-8200	24	11	legitimacy	legitimacy	NOUN
cjfa-8200	24	12	of	of	ADP
cjfa-8200	24	13	the	the	DET
cjfa-8200	24	14	due	due	ADJ
cjfa-8200	24	15	process	process	NOUN
cjfa-8200	24	16	and	and	CCONJ
cjfa-8200	24	17	its	its	PRON
cjfa-8200	24	18	quality	quality	NOUN
cjfa-8200	24	19	(	(	PUNCT
cjfa-8200	24	20	durocher	durocher	PROPN
cjfa-8200	24	21	,	,	PUNCT
cjfa-8200	24	22	fortin	fortin	PROPN
cjfa-8200	24	23	2011	2011	NUM
cjfa-8200	24	24	)	)	PUNCT
cjfa-8200	24	25	.	.	PUNCT
cjfa-8200	25	1	the	the	DET
cjfa-8200	25	2	degree	degree	NOUN
cjfa-8200	25	3	of	of	ADP
cjfa-8200	25	4	activity	activity	NOUN
cjfa-8200	25	5	also	also	ADV
cjfa-8200	25	6	indicates	indicate	VERB
cjfa-8200	25	7	the	the	DET
cjfa-8200	25	8	importance	importance	NOUN
cjfa-8200	25	9	and	and	CCONJ
cjfa-8200	25	10	expected	expect	VERB
cjfa-8200	25	11	impact	impact	NOUN
cjfa-8200	25	12	of	of	ADP
cjfa-8200	25	13	a	a	DET
cjfa-8200	25	14	new	new	ADJ
cjfa-8200	25	15	standard	standard	NOUN
cjfa-8200	25	16	on	on	ADP
cjfa-8200	25	17	benefits	benefit	NOUN
cjfa-8200	25	18	of	of	ADP
cjfa-8200	25	19	affected	affected	ADJ
cjfa-8200	25	20	parties	party	NOUN
cjfa-8200	25	21	.	.	PUNCT
cjfa-8200	26	1	an	an	DET
cjfa-8200	26	2	analysis	analysis	NOUN
cjfa-8200	26	3	of	of	ADP
cjfa-8200	26	4	lobbying	lobby	VERB
cjfa-8200	26	5	behaviour	behaviour	NOUN
cjfa-8200	26	6	on	on	ADP
cjfa-8200	26	7	standard	standard	ADJ
cjfa-8200	26	8	-	-	PUNCT
cjfa-8200	26	9	setting	set	VERB
cjfa-8200	26	10	process	process	NOUN
cjfa-8200	26	11	is	be	AUX
cjfa-8200	26	12	thus	thus	ADV
cjfa-8200	26	13	an	an	DET
cjfa-8200	26	14	issue	issue	NOUN
cjfa-8200	26	15	of	of	ADP
cjfa-8200	26	16	importance	importance	NOUN
cjfa-8200	26	17	for	for	ADP
cjfa-8200	26	18	standard	standard	NOUN
cjfa-8200	26	19	-	-	PUNCT
cjfa-8200	26	20	setters	setter	NOUN
cjfa-8200	26	21	(	(	PUNCT
cjfa-8200	26	22	regulators	regulator	NOUN
cjfa-8200	26	23	)	)	PUNCT
cjfa-8200	26	24	as	as	ADV
cjfa-8200	26	25	well	well	ADV
cjfa-8200	26	26	as	as	ADP
cjfa-8200	26	27	for	for	ADP
cjfa-8200	26	28	accounting	accounting	NOUN
cjfa-8200	26	29	research	research	NOUN
cjfa-8200	26	30	.	.	PUNCT
cjfa-8200	27	1	next	next	ADJ
cjfa-8200	27	2	chapter	chapter	NOUN
cjfa-8200	27	3	reviews	review	VERB
cjfa-8200	27	4	the	the	DET
cjfa-8200	27	5	literature	literature	NOUN
cjfa-8200	27	6	on	on	ADP
cjfa-8200	27	7	this	this	DET
cjfa-8200	27	8	topic	topic	NOUN
cjfa-8200	27	9	in	in	ADP
cjfa-8200	27	10	more	more	ADJ
cjfa-8200	27	11	detail	detail	NOUN
cjfa-8200	27	12	.	.	PUNCT
cjfa-8200	28	1	the	the	DET
cjfa-8200	28	2	paper	paper	NOUN
cjfa-8200	28	3	focuses	focus	VERB
cjfa-8200	28	4	on	on	ADP
cjfa-8200	28	5	lobbying	lobby	VERB
cjfa-8200	28	6	on	on	ADP
cjfa-8200	28	7	the	the	DET
cjfa-8200	28	8	iasb	iasb	NOUN
cjfa-8200	28	9	’s	’s	PART
cjfa-8200	28	10	international	international	ADJ
cjfa-8200	28	11	financial	financial	ADJ
cjfa-8200	28	12	reporting	reporting	NOUN
cjfa-8200	28	13	standards	standard	NOUN
cjfa-8200	28	14	.	.	PUNCT
cjfa-8200	29	1	the	the	DET
cjfa-8200	29	2	iasb	iasb	PROPN
cjfa-8200	29	3	is	be	AUX
cjfa-8200	29	4	an	an	DET
cjfa-8200	29	5	independent	independent	ADJ
cjfa-8200	29	6	body	body	NOUN
cjfa-8200	29	7	and	and	CCONJ
cjfa-8200	29	8	its	its	PRON
cjfa-8200	29	9	standard	standard	ADJ
cjfa-8200	29	10	-	-	PUNCT
cjfa-8200	29	11	setting	set	VERB
cjfa-8200	29	12	process	process	NOUN
cjfa-8200	29	13	is	be	AUX
cjfa-8200	29	14	not	not	PART
cjfa-8200	29	15	formally	formally	ADV
cjfa-8200	29	16	subject	subject	ADJ
cjfa-8200	29	17	to	to	ADP
cjfa-8200	29	18	any	any	DET
cjfa-8200	29	19	legal	legal	ADJ
cjfa-8200	29	20	or	or	CCONJ
cjfa-8200	29	21	political	political	ADJ
cjfa-8200	29	22	jurisdiction	jurisdiction	NOUN
cjfa-8200	29	23	.	.	PUNCT
cjfa-8200	30	1	the	the	DET
cjfa-8200	30	2	openness	openness	NOUN
cjfa-8200	30	3	of	of	ADP
cjfa-8200	30	4	its	its	PRON
cjfa-8200	30	5	due	due	ADJ
cjfa-8200	30	6	process	process	NOUN
cjfa-8200	30	7	to	to	ADP
cjfa-8200	30	8	competing	compete	VERB
cjfa-8200	30	9	opinions	opinion	NOUN
cjfa-8200	30	10	is	be	AUX
cjfa-8200	30	11	a	a	DET
cjfa-8200	30	12	must	must	NOUN
cjfa-8200	30	13	for	for	ADP
cjfa-8200	30	14	the	the	DET
cjfa-8200	30	15	general	general	ADJ
cjfa-8200	30	16	acceptance	acceptance	NOUN
cjfa-8200	30	17	of	of	ADP
cjfa-8200	30	18	proposed	propose	VERB
cjfa-8200	30	19	guidance	guidance	NOUN
cjfa-8200	30	20	.	.	PUNCT
cjfa-8200	31	1	this	this	DET
cjfa-8200	31	2	paper	paper	NOUN
cjfa-8200	31	3	investigates	investigate	VERB
cjfa-8200	31	4	whether	whether	SCONJ
cjfa-8200	31	5	there	there	PRON
cjfa-8200	31	6	is	be	VERB
cjfa-8200	31	7	any	any	DET
cjfa-8200	31	8	signifi1	signifi1	NOUN
cjfa-8200	31	9	 	 	SPACE
cjfa-8200	31	10	the	the	DET
cjfa-8200	31	11	paper	paper	NOUN
cjfa-8200	31	12	is	be	AUX
cjfa-8200	31	13	supported	support	VERB
cjfa-8200	31	14	by	by	ADP
cjfa-8200	31	15	the	the	DET
cjfa-8200	31	16	czech	czech	PROPN
cjfa-8200	31	17	science	science	NOUN
cjfa-8200	31	18	foundation	foundation	NOUN
cjfa-8200	31	19	under	under	ADP
cjfa-8200	31	20	the	the	DET
cjfa-8200	31	21	research	research	NOUN
cjfa-8200	31	22	project	project	NOUN
cjfa-8200	31	23	„	„	PUNCT
cjfa-8200	31	24	economic	economic	ADJ
cjfa-8200	31	25	impacts	impact	NOUN
cjfa-8200	31	26	of	of	ADP
cjfa-8200	31	27	the	the	DET
cjfa-8200	31	28	ifrs	ifrs	NOUN
cjfa-8200	31	29	adoption	adoption	NOUN
cjfa-8200	31	30	in	in	ADP
cjfa-8200	31	31	selected	select	VERB
cjfa-8200	31	32	transition	transition	NOUN
cjfa-8200	31	33	countries	country	NOUN
cjfa-8200	31	34	”	"	PUNCT
cjfa-8200	31	35	(	(	PUNCT
cjfa-8200	31	36	no	no	INTJ
cjfa-8200	31	37	.	.	PUNCT
cjfa-8200	32	1	15-	15-	NOUN
cjfa-8200	32	2	 	 	SPACE
cjfa-8200	32	3	01280s	01280	NOUN
cjfa-8200	32	4	)	)	PUNCT
cjfa-8200	32	5	;	;	PUNCT
cjfa-8200	32	6	the	the	DET
cjfa-8200	32	7	support	support	NOUN
cjfa-8200	32	8	is	be	AUX
cjfa-8200	32	9	gratefully	gratefully	ADV
cjfa-8200	32	10	acknowledged	acknowledge	VERB
cjfa-8200	32	11	.	.	PUNCT
cjfa-8200	33	1	lobbying	lobby	VERB
cjfa-8200	33	2	on	on	ADP
cjfa-8200	33	3	the	the	DET
cjfa-8200	33	4	iasb	iasb	ADJ
cjfa-8200	33	5	standards	standard	NOUN
cjfa-8200	33	6	:	:	PUNCT
cjfa-8200	33	7	an	an	DET
cjfa-8200	33	8	analysis	analysis	NOUN
cjfa-8200	33	9	of	of	ADP
cjfa-8200	33	10	the	the	DET
cjfa-8200	33	11	lobbyists	lobbyist	NOUN
cjfa-8200	33	12	…	…	PUNCT
cjfa-8200	33	13	131	131	NUM
cjfa-8200	33	14	ca	can	AUX
cjfa-8200	33	15	nt	not	PART
cjfa-8200	33	16	difference	difference	VERB
cjfa-8200	33	17	in	in	ADP
cjfa-8200	33	18	lobbying	lobby	VERB
cjfa-8200	33	19	behaviour	behaviour	NOUN
cjfa-8200	33	20	on	on	ADP
cjfa-8200	33	21	the	the	DET
cjfa-8200	33	22	iasb	iasb	NOUN
cjfa-8200	33	23	’s	’s	PART
cjfa-8200	33	24	projects	project	NOUN
cjfa-8200	33	25	depending	depend	VERB
cjfa-8200	33	26	on	on	ADP
cjfa-8200	33	27	the	the	DET
cjfa-8200	33	28	type	type	NOUN
cjfa-8200	33	29	of	of	ADP
cjfa-8200	33	30	a	a	DET
cjfa-8200	33	31	project	project	NOUN
cjfa-8200	33	32	.	.	PUNCT
cjfa-8200	34	1	in	in	ADP
cjfa-8200	34	2	particular	particular	ADJ
cjfa-8200	34	3	,	,	PUNCT
cjfa-8200	34	4	we	we	PRON
cjfa-8200	34	5	scrutinise	scrutinise	VERB
cjfa-8200	34	6	the	the	DET
cjfa-8200	34	7	differences	difference	NOUN
cjfa-8200	34	8	in	in	ADP
cjfa-8200	34	9	number	number	NOUN
cjfa-8200	34	10	of	of	ADP
cjfa-8200	34	11	comments	comment	NOUN
cjfa-8200	34	12	letters	letter	NOUN
cjfa-8200	34	13	received	receive	VERB
cjfa-8200	34	14	for	for	ADP
cjfa-8200	34	15	:	:	PUNCT
cjfa-8200	34	16	(	(	PUNCT
cjfa-8200	34	17	a	a	X
cjfa-8200	34	18	)	)	PUNCT
cjfa-8200	34	19	major	major	ADJ
cjfa-8200	34	20	vs.	vs.	ADP
cjfa-8200	34	21	minor	minor	ADJ
cjfa-8200	34	22	projects	project	NOUN
cjfa-8200	34	23	;	;	PUNCT
cjfa-8200	34	24	(	(	PUNCT
cjfa-8200	34	25	b	b	X
cjfa-8200	34	26	)	)	PUNCT
cjfa-8200	34	27	projects	project	NOUN
cjfa-8200	34	28	successfully	successfully	ADV
cjfa-8200	34	29	completed	complete	VERB
cjfa-8200	34	30	after	after	ADP
cjfa-8200	34	31	the	the	DET
cjfa-8200	34	32	exposure	exposure	NOUN
cjfa-8200	34	33	draft	draft	NOUN
cjfa-8200	34	34	phase	phase	NOUN
cjfa-8200	34	35	vs.	vs.	NOUN
cjfa-8200	34	36	projects	project	NOUN
cjfa-8200	34	37	revised	revise	VERB
cjfa-8200	34	38	/	/	SYM
cjfa-8200	34	39	stopped	stop	VERB
cjfa-8200	34	40	after	after	ADP
cjfa-8200	34	41	the	the	DET
cjfa-8200	34	42	exposure	exposure	NOUN
cjfa-8200	34	43	draft	draft	NOUN
cjfa-8200	34	44	phase	phase	NOUN
cjfa-8200	34	45	.	.	PUNCT
cjfa-8200	35	1	our	our	PRON
cjfa-8200	35	2	paper	paper	NOUN
cjfa-8200	35	3	restricts	restrict	VERB
cjfa-8200	35	4	the	the	DET
cjfa-8200	35	5	scope	scope	NOUN
cjfa-8200	35	6	to	to	ADP
cjfa-8200	35	7	the	the	DET
cjfa-8200	35	8	iasb	iasb	NOUN
cjfa-8200	35	9	’s	’s	PART
cjfa-8200	35	10	projects	project	NOUN
cjfa-8200	35	11	on	on	ADP
cjfa-8200	35	12	its	its	PRON
cjfa-8200	35	13	agenda	agenda	NOUN
cjfa-8200	35	14	over	over	ADP
cjfa-8200	35	15	period	period	NOUN
cjfa-8200	35	16	2006–2014	2006–2014	NUM
cjfa-8200	35	17	;	;	PUNCT
cjfa-8200	35	18	we	we	PRON
cjfa-8200	35	19	thus	thus	ADV
cjfa-8200	35	20	complement	complement	VERB
cjfa-8200	35	21	previous	previous	ADJ
cjfa-8200	35	22	studies	study	NOUN
cjfa-8200	35	23	of	of	ADP
cjfa-8200	35	24	kenny	kenny	PROPN
cjfa-8200	35	25	&	&	CCONJ
cjfa-8200	35	26	larson	larson	PROPN
cjfa-8200	35	27	(	(	PUNCT
cjfa-8200	35	28	1995	1995	NUM
cjfa-8200	35	29	)	)	PUNCT
cjfa-8200	35	30	and	and	CCONJ
cjfa-8200	35	31	jorissen	jorissen	NOUN
cjfa-8200	35	32	,	,	PUNCT
cjfa-8200	35	33	lybaert	lybaert	ADJ
cjfa-8200	35	34	,	,	PUNCT
cjfa-8200	35	35	orens	oren	NOUN
cjfa-8200	35	36	,	,	PUNCT
cjfa-8200	35	37	&	&	CCONJ
cjfa-8200	35	38	van	van	PROPN
cjfa-8200	35	39	der	der	PROPN
cjfa-8200	35	40	tas	tas	PROPN
cjfa-8200	35	41	(	(	PUNCT
cjfa-8200	35	42	2012	2012	NUM
cjfa-8200	35	43	)	)	PUNCT
cjfa-8200	35	44	,	,	PUNCT
cjfa-8200	35	45	who	who	PRON
cjfa-8200	35	46	analysed	analyse	VERB
cjfa-8200	35	47	the	the	DET
cjfa-8200	35	48	lobbying	lobbying	NOUN
cjfa-8200	35	49	on	on	ADP
cjfa-8200	35	50	iasb	iasb	NOUN
cjfa-8200	35	51	’s	’s	PART
cjfa-8200	35	52	standards	standard	NOUN
cjfa-8200	35	53	over	over	ADP
cjfa-8200	35	54	periods	period	NOUN
cjfa-8200	35	55	1989–1992	1989–1992	NUM
cjfa-8200	35	56	,	,	PUNCT
cjfa-8200	35	57	and	and	CCONJ
cjfa-8200	35	58	2002	2002	NUM
cjfa-8200	35	59	–	–	PUNCT
cjfa-8200	35	60	 	 	SPACE
cjfa-8200	35	61	2006	2006	NUM
cjfa-8200	35	62	respectively	respectively	ADV
cjfa-8200	35	63	.	.	PUNCT
cjfa-8200	36	1	our	our	PRON
cjfa-8200	36	2	results	result	NOUN
cjfa-8200	36	3	show	show	VERB
cjfa-8200	36	4	that	that	SCONJ
cjfa-8200	36	5	the	the	DET
cjfa-8200	36	6	iasb	iasb	ADJ
cjfa-8200	36	7	inclines	incline	NOUN
cjfa-8200	36	8	to	to	PART
cjfa-8200	36	9	succumb	succumb	VERB
cjfa-8200	36	10	to	to	ADP
cjfa-8200	36	11	the	the	DET
cjfa-8200	36	12	pressure	pressure	NOUN
cjfa-8200	36	13	of	of	ADP
cjfa-8200	36	14	lobbying	lobbying	NOUN
cjfa-8200	36	15	parties	party	NOUN
cjfa-8200	36	16	if	if	SCONJ
cjfa-8200	36	17	the	the	DET
cjfa-8200	36	18	lobbying	lobbying	NOUN
cjfa-8200	36	19	is	be	AUX
cjfa-8200	36	20	quite	quite	ADV
cjfa-8200	36	21	massive	massive	ADJ
cjfa-8200	36	22	,	,	PUNCT
cjfa-8200	36	23	measured	measure	VERB
cjfa-8200	36	24	by	by	ADP
cjfa-8200	36	25	the	the	DET
cjfa-8200	36	26	number	number	NOUN
cjfa-8200	36	27	of	of	ADP
cjfa-8200	36	28	comment	comment	NOUN
cjfa-8200	36	29	letters	letter	NOUN
cjfa-8200	36	30	submitted	submit	VERB
cjfa-8200	36	31	to	to	ADP
cjfa-8200	36	32	a	a	DET
cjfa-8200	36	33	given	give	VERB
cjfa-8200	36	34	project	project	NOUN
cjfa-8200	36	35	in	in	ADP
cjfa-8200	36	36	relation	relation	NOUN
cjfa-8200	36	37	to	to	ADP
cjfa-8200	36	38	other	other	ADJ
cjfa-8200	36	39	projects	project	NOUN
cjfa-8200	36	40	.	.	PUNCT
cjfa-8200	37	1	we	we	PRON
cjfa-8200	37	2	supplement	supplement	VERB
cjfa-8200	37	3	the	the	DET
cjfa-8200	37	4	literature	literature	NOUN
cjfa-8200	37	5	on	on	ADP
cjfa-8200	37	6	lobbying	lobby	VERB
cjfa-8200	37	7	on	on	ADP
cjfa-8200	37	8	accounting	accounting	NOUN
cjfa-8200	37	9	standards	standard	NOUN
cjfa-8200	37	10	with	with	ADP
cjfa-8200	37	11	additional	additional	ADJ
cjfa-8200	37	12	evidence	evidence	NOUN
cjfa-8200	37	13	on	on	ADP
cjfa-8200	37	14	general	general	ADJ
cjfa-8200	37	15	ability	ability	NOUN
cjfa-8200	37	16	of	of	ADP
cjfa-8200	37	17	lobbyist	lobbyist	NOUN
cjfa-8200	37	18	to	to	PART
cjfa-8200	37	19	influence	influence	VERB
cjfa-8200	37	20	the	the	DET
cjfa-8200	37	21	decision	decision	NOUN
cjfa-8200	37	22	of	of	ADP
cjfa-8200	37	23	standard	standard	ADJ
cjfa-8200	37	24	-	-	PUNCT
cjfa-8200	37	25	setters	setter	NOUN
cjfa-8200	37	26	by	by	ADP
cjfa-8200	37	27	pushing	push	VERB
cjfa-8200	37	28	them	they	PRON
cjfa-8200	37	29	to	to	PART
cjfa-8200	37	30	revise	revise	VERB
cjfa-8200	37	31	a	a	DET
cjfa-8200	37	32	project	project	NOUN
cjfa-8200	37	33	substantially	substantially	ADV
cjfa-8200	37	34	,	,	PUNCT
cjfa-8200	37	35	or	or	CCONJ
cjfa-8200	37	36	even	even	ADV
cjfa-8200	37	37	to	to	PART
cjfa-8200	37	38	stop	stop	VERB
cjfa-8200	37	39	it	it	PRON
cjfa-8200	37	40	completely	completely	ADV
cjfa-8200	37	41	.	.	PUNCT
cjfa-8200	38	1	the	the	DET
cjfa-8200	38	2	paper	paper	NOUN
cjfa-8200	38	3	is	be	AUX
cjfa-8200	38	4	organised	organise	VERB
cjfa-8200	38	5	as	as	SCONJ
cjfa-8200	38	6	follows	follow	VERB
cjfa-8200	38	7	.	.	PUNCT
cjfa-8200	39	1	after	after	ADP
cjfa-8200	39	2	this	this	DET
cjfa-8200	39	3	introduction	introduction	NOUN
cjfa-8200	39	4	,	,	PUNCT
cjfa-8200	39	5	relevant	relevant	ADJ
cjfa-8200	39	6	literature	literature	NOUN
cjfa-8200	39	7	dealing	deal	VERB
cjfa-8200	39	8	with	with	ADP
cjfa-8200	39	9	the	the	DET
cjfa-8200	39	10	lobbying	lobbying	NOUN
cjfa-8200	39	11	on	on	ADP
cjfa-8200	39	12	accounting	accounting	NOUN
cjfa-8200	39	13	standards	standard	NOUN
cjfa-8200	39	14	is	be	AUX
cjfa-8200	39	15	reviewed	review	VERB
cjfa-8200	39	16	.	.	PUNCT
cjfa-8200	40	1	following	follow	VERB
cjfa-8200	40	2	the	the	DET
cjfa-8200	40	3	findings	finding	NOUN
cjfa-8200	40	4	from	from	ADP
cjfa-8200	40	5	literature	literature	NOUN
cjfa-8200	40	6	overview	overview	NOUN
cjfa-8200	40	7	,	,	PUNCT
cjfa-8200	40	8	two	two	NUM
cjfa-8200	40	9	main	main	ADJ
cjfa-8200	40	10	research	research	NOUN
cjfa-8200	40	11	hypotheses	hypothesis	NOUN
cjfa-8200	40	12	about	about	ADP
cjfa-8200	40	13	the	the	DET
cjfa-8200	40	14	pattern	pattern	NOUN
cjfa-8200	40	15	of	of	ADP
cjfa-8200	40	16	lobbyists	lobbyist	NOUN
cjfa-8200	40	17	’	'	PUNCT
cjfa-8200	40	18	behaviour	behaviour	NOUN
cjfa-8200	40	19	are	be	AUX
cjfa-8200	40	20	developed	develop	VERB
cjfa-8200	40	21	.	.	PUNCT
cjfa-8200	41	1	the	the	DET
cjfa-8200	41	2	reasoning	reasoning	NOUN
cjfa-8200	41	3	is	be	AUX
cjfa-8200	41	4	based	base	VERB
cjfa-8200	41	5	on	on	ADP
cjfa-8200	41	6	a	a	DET
cjfa-8200	41	7	rational	rational	ADJ
cjfa-8200	41	8	lobbying	lobbying	NOUN
cjfa-8200	41	9	model	model	NOUN
cjfa-8200	41	10	sketched	sketch	VERB
cjfa-8200	41	11	by	by	ADP
cjfa-8200	41	12	sutton	sutton	PROPN
cjfa-8200	41	13	(	(	PUNCT
cjfa-8200	41	14	1984	1984	NUM
cjfa-8200	41	15	)	)	PUNCT
cjfa-8200	41	16	.	.	PUNCT
cjfa-8200	42	1	the	the	DET
cjfa-8200	42	2	hypotheses	hypothesis	NOUN
cjfa-8200	42	3	are	be	AUX
cjfa-8200	42	4	empirically	empirically	ADV
cjfa-8200	42	5	tested	test	VERB
cjfa-8200	42	6	on	on	ADP
cjfa-8200	42	7	the	the	DET
cjfa-8200	42	8	iasb	iasb	NOUN
cjfa-8200	42	9	’s	’s	PART
cjfa-8200	42	10	project	project	NOUN
cjfa-8200	42	11	agenda	agenda	NOUN
cjfa-8200	42	12	over	over	ADP
cjfa-8200	42	13	period	period	NOUN
cjfa-8200	42	14	2006–2014	2006–2014	NUM
cjfa-8200	42	15	.	.	PUNCT
cjfa-8200	43	1	the	the	DET
cjfa-8200	43	2	final	final	ADJ
cjfa-8200	43	3	chapter	chapter	NOUN
cjfa-8200	43	4	concludes	conclude	VERB
cjfa-8200	43	5	;	;	PUNCT
cjfa-8200	43	6	the	the	DET
cjfa-8200	43	7	main	main	ADJ
cjfa-8200	43	8	findings	finding	NOUN
cjfa-8200	43	9	are	be	AUX
cjfa-8200	43	10	summarised	summarise	VERB
cjfa-8200	43	11	,	,	PUNCT
cjfa-8200	43	12	the	the	DET
cjfa-8200	43	13	limitations	limitation	NOUN
cjfa-8200	43	14	of	of	ADP
cjfa-8200	43	15	the	the	DET
cjfa-8200	43	16	study	study	NOUN
cjfa-8200	43	17	are	be	AUX
cjfa-8200	43	18	outlined	outline	VERB
cjfa-8200	43	19	,	,	PUNCT
cjfa-8200	43	20	and	and	CCONJ
cjfa-8200	43	21	the	the	DET
cjfa-8200	43	22	future	future	ADJ
cjfa-8200	43	23	stream	stream	NOUN
cjfa-8200	43	24	of	of	ADP
cjfa-8200	43	25	research	research	NOUN
cjfa-8200	43	26	in	in	ADP
cjfa-8200	43	27	the	the	DET
cjfa-8200	43	28	area	area	NOUN
cjfa-8200	43	29	is	be	AUX
cjfa-8200	43	30	proposed	propose	VERB
cjfa-8200	43	31	.	.	PUNCT
cjfa-8200	44	1	the	the	DET
cjfa-8200	44	2	research	research	NOUN
cjfa-8200	44	3	methodology	methodology	NOUN
cjfa-8200	44	4	and	and	CCONJ
cjfa-8200	44	5	the	the	DET
cjfa-8200	44	6	course	course	NOUN
cjfa-8200	44	7	of	of	ADP
cjfa-8200	44	8	the	the	DET
cjfa-8200	44	9	research	research	NOUN
cjfa-8200	44	10	process	process	NOUN
cjfa-8200	44	11	the	the	DET
cjfa-8200	44	12	standard	standard	ADJ
cjfa-8200	44	13	setting	setting	NOUN
cjfa-8200	44	14	is	be	AUX
cjfa-8200	44	15	often	often	ADV
cjfa-8200	44	16	denoted	denote	VERB
cjfa-8200	44	17	as	as	ADP
cjfa-8200	44	18	a	a	DET
cjfa-8200	44	19	political	political	ADJ
cjfa-8200	44	20	process	process	NOUN
cjfa-8200	44	21	to	to	PART
cjfa-8200	44	22	depict	depict	VERB
cjfa-8200	44	23	that	that	SCONJ
cjfa-8200	44	24	the	the	DET
cjfa-8200	44	25	due	due	ADJ
cjfa-8200	44	26	process	process	NOUN
cjfa-8200	44	27	is	be	AUX
cjfa-8200	44	28	open	open	ADJ
cjfa-8200	44	29	to	to	ADP
cjfa-8200	44	30	wide	wide	ADJ
cjfa-8200	44	31	range	range	NOUN
cjfa-8200	44	32	of	of	ADP
cjfa-8200	44	33	interest	interest	NOUN
cjfa-8200	44	34	groups	group	NOUN
cjfa-8200	44	35	.	.	PUNCT
cjfa-8200	45	1	they	they	PRON
cjfa-8200	45	2	spend	spend	VERB
cjfa-8200	45	3	scarce	scarce	ADJ
cjfa-8200	45	4	resources	resource	NOUN
cjfa-8200	45	5	to	to	PART
cjfa-8200	45	6	change	change	VERB
cjfa-8200	45	7	or	or	CCONJ
cjfa-8200	45	8	maintain	maintain	VERB
cjfa-8200	45	9	current	current	ADJ
cjfa-8200	45	10	status	status	NOUN
cjfa-8200	45	11	quo	quo	NOUN
cjfa-8200	45	12	and	and	CCONJ
cjfa-8200	45	13	thus	thus	ADV
cjfa-8200	45	14	to	to	PART
cjfa-8200	45	15	obtain	obtain	VERB
cjfa-8200	45	16	economic	economic	ADJ
cjfa-8200	45	17	benefits	benefit	NOUN
cjfa-8200	45	18	(	(	PUNCT
cjfa-8200	45	19	watts	watts	PROPN
cjfa-8200	45	20	,	,	PUNCT
cjfa-8200	45	21	zimmerman	zimmerman	PROPN
cjfa-8200	45	22	,	,	PUNCT
cjfa-8200	45	23	1978	1978	NUM
cjfa-8200	45	24	;	;	PUNCT
cjfa-8200	45	25	zeff	zeff	PROPN
cjfa-8200	45	26	2002	2002	NUM
cjfa-8200	45	27	)	)	PUNCT
cjfa-8200	45	28	.	.	PUNCT
cjfa-8200	46	1	the	the	DET
cjfa-8200	46	2	objective	objective	NOUN
cjfa-8200	46	3	of	of	ADP
cjfa-8200	46	4	rent	rent	NOUN
cjfa-8200	46	5	seeking	seek	VERB
cjfa-8200	46	6	(	(	PUNCT
cjfa-8200	46	7	krueger	krueger	PROPN
cjfa-8200	46	8	1974	1974	NUM
cjfa-8200	46	9	)	)	PUNCT
cjfa-8200	46	10	in	in	ADP
cjfa-8200	46	11	the	the	DET
cjfa-8200	46	12	field	field	NOUN
cjfa-8200	46	13	of	of	ADP
cjfa-8200	46	14	financial	financial	ADJ
cjfa-8200	46	15	reporting	reporting	NOUN
cjfa-8200	46	16	is	be	AUX
cjfa-8200	46	17	to	to	PART
cjfa-8200	46	18	influence	influence	VERB
cjfa-8200	46	19	the	the	DET
cjfa-8200	46	20	decision	decision	NOUN
cjfa-8200	46	21	of	of	ADP
cjfa-8200	46	22	a	a	DET
cjfa-8200	46	23	standard	standard	ADJ
cjfa-8200	46	24	-	-	PUNCT
cjfa-8200	46	25	setter	setter	NOUN
cjfa-8200	46	26	to	to	PART
cjfa-8200	46	27	set	set	VERB
cjfa-8200	46	28	forth	forth	ADP
cjfa-8200	46	29	such	such	ADJ
cjfa-8200	46	30	accounting	accounting	NOUN
cjfa-8200	46	31	treatments	treatment	NOUN
cjfa-8200	46	32	,	,	PUNCT
cjfa-8200	46	33	which	which	PRON
cjfa-8200	46	34	may	may	AUX
cjfa-8200	46	35	alter	alter	VERB
cjfa-8200	46	36	the	the	DET
cjfa-8200	46	37	distribution	distribution	NOUN
cjfa-8200	46	38	of	of	ADP
cjfa-8200	46	39	cash	cash	NOUN
cjfa-8200	46	40	flows	flow	NOUN
cjfa-8200	46	41	or	or	CCONJ
cjfa-8200	46	42	bring	bring	VERB
cjfa-8200	46	43	other	other	ADJ
cjfa-8200	46	44	benefits	benefit	NOUN
cjfa-8200	46	45	in	in	ADP
cjfa-8200	46	46	favour	favour	NOUN
cjfa-8200	46	47	of	of	ADP
cjfa-8200	46	48	a	a	DET
cjfa-8200	46	49	lobbying	lobby	VERB
cjfa-8200	46	50	subject	subject	NOUN
cjfa-8200	46	51	(	(	PUNCT
cjfa-8200	46	52	ordelheide	ordelheide	NOUN
cjfa-8200	46	53	2004	2004	NUM
cjfa-8200	46	54	)	)	PUNCT
cjfa-8200	46	55	.	.	PUNCT
cjfa-8200	47	1	in	in	ADP
cjfa-8200	47	2	this	this	DET
cjfa-8200	47	3	context	context	NOUN
cjfa-8200	47	4	,	,	PUNCT
cjfa-8200	47	5	the	the	DET
cjfa-8200	47	6	engagement	engagement	NOUN
cjfa-8200	47	7	in	in	ADP
cjfa-8200	47	8	lobbying	lobbying	NOUN
cjfa-8200	47	9	transmits	transmit	NOUN
cjfa-8200	47	10	signals	signal	NOUN
cjfa-8200	47	11	about	about	ADP
cjfa-8200	47	12	the	the	DET
cjfa-8200	47	13	entity	entity	NOUN
cjfa-8200	47	14	to	to	ADP
cjfa-8200	47	15	outsiders	outsider	NOUN
cjfa-8200	47	16	(	(	PUNCT
cjfa-8200	47	17	chung	chung	PROPN
cjfa-8200	47	18	1999	1999	NUM
cjfa-8200	47	19	)	)	PUNCT
cjfa-8200	47	20	.	.	PUNCT
cjfa-8200	48	1	sutton	sutton	PROPN
cjfa-8200	48	2	(	(	PUNCT
cjfa-8200	48	3	1984	1984	NUM
cjfa-8200	48	4	)	)	PUNCT
cjfa-8200	48	5	outlines	outline	VERB
cjfa-8200	48	6	the	the	DET
cjfa-8200	48	7	possible	possible	ADJ
cjfa-8200	48	8	motivations	motivation	NOUN
cjfa-8200	48	9	for	for	ADP
cjfa-8200	48	10	,	,	PUNCT
cjfa-8200	48	11	methods	method	NOUN
cjfa-8200	48	12	,	,	PUNCT
cjfa-8200	48	13	timing	timing	NOUN
cjfa-8200	48	14	,	,	PUNCT
cjfa-8200	48	15	and	and	CCONJ
cjfa-8200	48	16	other	other	ADJ
cjfa-8200	48	17	aspects	aspect	NOUN
cjfa-8200	48	18	of	of	ADP
cjfa-8200	48	19	lobbying	lobbying	NOUN
cjfa-8200	48	20	.	.	PUNCT
cjfa-8200	49	1	the	the	DET
cjfa-8200	49	2	research	research	NOUN
cjfa-8200	49	3	on	on	ADP
cjfa-8200	49	4	accounting	accounting	NOUN
cjfa-8200	49	5	lobbying	lobbying	NOUN
cjfa-8200	49	6	is	be	AUX
cjfa-8200	49	7	usually	usually	ADV
cjfa-8200	49	8	concentrated	concentrate	VERB
cjfa-8200	49	9	(	(	PUNCT
cjfa-8200	49	10	georgiou	georgiou	PROPN
cjfa-8200	49	11	2004	2004	NUM
cjfa-8200	49	12	)	)	PUNCT
cjfa-8200	49	13	on	on	ADP
cjfa-8200	49	14	(	(	PUNCT
cjfa-8200	49	15	a	a	X
cjfa-8200	49	16	)	)	PUNCT
cjfa-8200	49	17	david	david	PROPN
cjfa-8200	49	18	procházka132	procházka132	PROPN
cjfa-8200	49	19	methods	method	NOUN
cjfa-8200	49	20	(	(	PUNCT
cjfa-8200	49	21	using	use	VERB
cjfa-8200	49	22	comment	comment	NOUN
cjfa-8200	49	23	letters	letter	NOUN
cjfa-8200	49	24	,	,	PUNCT
cjfa-8200	49	25	direct	direct	ADJ
cjfa-8200	49	26	contact	contact	NOUN
cjfa-8200	49	27	with	with	ADP
cjfa-8200	49	28	standard	standard	ADJ
cjfa-8200	49	29	setters	setter	NOUN
cjfa-8200	49	30	,	,	PUNCT
cjfa-8200	49	31	indirect	indirect	ADJ
cjfa-8200	49	32	influence	influence	NOUN
cjfa-8200	49	33	via	via	ADP
cjfa-8200	49	34	political	political	ADJ
cjfa-8200	49	35	representatives	representative	NOUN
cjfa-8200	49	36	,	,	PUNCT
cjfa-8200	49	37	etc	etc	X
cjfa-8200	49	38	.	.	X
cjfa-8200	49	39	)	)	PUNCT
cjfa-8200	49	40	;	;	PUNCT
cjfa-8200	49	41	(	(	PUNCT
cjfa-8200	49	42	b	b	X
cjfa-8200	49	43	)	)	PUNCT
cjfa-8200	49	44	timing	timing	NOUN
cjfa-8200	49	45	of	of	ADP
cjfa-8200	49	46	lobbying	lobbying	NOUN
cjfa-8200	49	47	(	(	PUNCT
cjfa-8200	49	48	in	in	ADP
cjfa-8200	49	49	preparation	preparation	NOUN
cjfa-8200	49	50	period	period	NOUN
cjfa-8200	49	51	,	,	PUNCT
cjfa-8200	49	52	during	during	ADP
cjfa-8200	49	53	comment	comment	NOUN
cjfa-8200	49	54	period	period	NOUN
cjfa-8200	49	55	,	,	PUNCT
cjfa-8200	49	56	etc	etc	X
cjfa-8200	49	57	.	.	X
cjfa-8200	49	58	)	)	PUNCT
cjfa-8200	49	59	;	;	PUNCT
cjfa-8200	49	60	(	(	PUNCT
cjfa-8200	49	61	c	c	X
cjfa-8200	49	62	)	)	PUNCT
cjfa-8200	49	63	form	form	NOUN
cjfa-8200	49	64	of	of	ADP
cjfa-8200	49	65	participation	participation	NOUN
cjfa-8200	49	66	(	(	PUNCT
cjfa-8200	49	67	on	on	ADP
cjfa-8200	49	68	own	own	ADJ
cjfa-8200	49	69	behalf	behalf	NOUN
cjfa-8200	49	70	,	,	PUNCT
cjfa-8200	49	71	as	as	ADP
cjfa-8200	49	72	a	a	DET
cjfa-8200	49	73	member	member	NOUN
cjfa-8200	49	74	of	of	ADP
cjfa-8200	49	75	an	an	DET
cjfa-8200	49	76	alliance	alliance	NOUN
cjfa-8200	49	77	)	)	PUNCT
cjfa-8200	49	78	;	;	PUNCT
cjfa-8200	49	79	(	(	PUNCT
cjfa-8200	49	80	d	d	X
cjfa-8200	49	81	)	)	PUNCT
cjfa-8200	49	82	arguments	argument	NOUN
cjfa-8200	49	83	used	use	VERB
cjfa-8200	49	84	during	during	ADP
cjfa-8200	49	85	lobbying	lobby	VERB
cjfa-8200	49	86	(	(	PUNCT
cjfa-8200	49	87	economic	economic	ADJ
cjfa-8200	49	88	,	,	PUNCT
cjfa-8200	49	89	conceptual	conceptual	ADJ
cjfa-8200	49	90	,	,	PUNCT
cjfa-8200	49	91	etc	etc	X
cjfa-8200	49	92	.	.	X
cjfa-8200	49	93	)	)	PUNCT
cjfa-8200	49	94	.	.	PUNCT
cjfa-8200	50	1	the	the	DET
cjfa-8200	50	2	accounting	accounting	NOUN
cjfa-8200	50	3	literature	literature	NOUN
cjfa-8200	50	4	on	on	ADP
cjfa-8200	50	5	lobbying	lobbying	NOUN
cjfa-8200	50	6	can	can	AUX
cjfa-8200	50	7	be	be	AUX
cjfa-8200	50	8	divided	divide	VERB
cjfa-8200	50	9	into	into	ADP
cjfa-8200	50	10	two	two	NUM
cjfa-8200	50	11	subgroups	subgroup	NOUN
cjfa-8200	50	12	(	(	PUNCT
cjfa-8200	50	13	stenka	stenka	PROPN
cjfa-8200	50	14	,	,	PUNCT
cjfa-8200	50	15	taylor	taylor	PROPN
cjfa-8200	50	16	2010	2010	NUM
cjfa-8200	50	17	)	)	PUNCT
cjfa-8200	50	18	.	.	PUNCT
cjfa-8200	51	1	the	the	DET
cjfa-8200	51	2	first	first	ADJ
cjfa-8200	51	3	stream	stream	NOUN
cjfa-8200	51	4	investigates	investigate	VERB
cjfa-8200	51	5	the	the	DET
cjfa-8200	51	6	motivation	motivation	NOUN
cjfa-8200	51	7	of	of	ADP
cjfa-8200	51	8	participants	participant	NOUN
cjfa-8200	51	9	of	of	ADP
cjfa-8200	51	10	due	due	ADJ
cjfa-8200	51	11	process	process	NOUN
cjfa-8200	51	12	,	,	PUNCT
cjfa-8200	51	13	including	include	VERB
cjfa-8200	51	14	their	their	PRON
cjfa-8200	51	15	attitudes	attitude	NOUN
cjfa-8200	51	16	,	,	PUNCT
cjfa-8200	51	17	opinions	opinion	NOUN
cjfa-8200	51	18	,	,	PUNCT
cjfa-8200	51	19	objections	objection	NOUN
cjfa-8200	51	20	,	,	PUNCT
cjfa-8200	51	21	and	and	CCONJ
cjfa-8200	51	22	suggestions	suggestion	NOUN
cjfa-8200	51	23	.	.	PUNCT
cjfa-8200	52	1	secondly	secondly	ADV
cjfa-8200	52	2	,	,	PUNCT
cjfa-8200	52	3	the	the	DET
cjfa-8200	52	4	ability	ability	NOUN
cjfa-8200	52	5	of	of	ADP
cjfa-8200	52	6	lobbyists	lobbyist	NOUN
cjfa-8200	52	7	to	to	PART
cjfa-8200	52	8	influence	influence	VERB
cjfa-8200	52	9	the	the	DET
cjfa-8200	52	10	decision	decision	NOUN
cjfa-8200	52	11	of	of	ADP
cjfa-8200	52	12	standardsetters	standardsetter	NOUN
cjfa-8200	52	13	is	be	AUX
cjfa-8200	52	14	under	under	ADP
cjfa-8200	52	15	scrutiny	scrutiny	NOUN
cjfa-8200	52	16	.	.	PUNCT
cjfa-8200	53	1	to	to	PART
cjfa-8200	53	2	uncover	uncover	VERB
cjfa-8200	53	3	the	the	DET
cjfa-8200	53	4	reasons	reason	NOUN
cjfa-8200	53	5	,	,	PUNCT
cjfa-8200	53	6	why	why	SCONJ
cjfa-8200	53	7	lobbyists	lobbyist	NOUN
cjfa-8200	53	8	decide	decide	VERB
cjfa-8200	53	9	to	to	PART
cjfa-8200	53	10	act	act	VERB
cjfa-8200	53	11	,	,	PUNCT
cjfa-8200	53	12	is	be	AUX
cjfa-8200	53	13	,	,	PUNCT
cjfa-8200	53	14	although	although	SCONJ
cjfa-8200	53	15	,	,	PUNCT
cjfa-8200	53	16	a	a	DET
cjfa-8200	53	17	complicated	complicated	ADJ
cjfa-8200	53	18	task	task	NOUN
cjfa-8200	53	19	,	,	PUNCT
cjfa-8200	53	20	because	because	SCONJ
cjfa-8200	53	21	(	(	PUNCT
cjfa-8200	53	22	a	a	X
cjfa-8200	53	23	)	)	PUNCT
cjfa-8200	53	24	no	no	DET
cjfa-8200	53	25	robust	robust	ADJ
cjfa-8200	53	26	model	model	NOUN
cjfa-8200	53	27	of	of	ADP
cjfa-8200	53	28	economic	economic	ADJ
cjfa-8200	53	29	rationality	rationality	NOUN
cjfa-8200	53	30	of	of	ADP
cjfa-8200	53	31	lobbying	lobby	VERB
cjfa-8200	53	32	for	for	ADP
cjfa-8200	53	33	all	all	DET
cjfa-8200	53	34	interest	interest	NOUN
cjfa-8200	53	35	groups	group	NOUN
cjfa-8200	53	36	is	be	AUX
cjfa-8200	53	37	available	available	ADJ
cjfa-8200	53	38	;	;	PUNCT
cjfa-8200	53	39	(	(	PUNCT
cjfa-8200	53	40	b	b	X
cjfa-8200	53	41	)	)	PUNCT
cjfa-8200	53	42	lobbyists	lobbyist	NOUN
cjfa-8200	53	43	behave	behave	VERB
cjfa-8200	53	44	strategically	strategically	ADV
cjfa-8200	53	45	;	;	PUNCT
cjfa-8200	53	46	and	and	CCONJ
cjfa-8200	53	47	(	(	PUNCT
cjfa-8200	53	48	c	c	X
cjfa-8200	53	49	)	)	PUNCT
cjfa-8200	53	50	researchers	researcher	NOUN
cjfa-8200	53	51	focus	focus	VERB
cjfa-8200	53	52	mainly	mainly	ADV
cjfa-8200	53	53	on	on	ADP
cjfa-8200	53	54	lobbying	lobby	VERB
cjfa-8200	53	55	through	through	ADP
cjfa-8200	53	56	comment	comment	NOUN
cjfa-8200	53	57	letters	letter	NOUN
cjfa-8200	53	58	.	.	PUNCT
cjfa-8200	54	1	economic	economic	ADJ
cjfa-8200	54	2	behaviour	behaviour	NOUN
cjfa-8200	54	3	of	of	ADP
cjfa-8200	54	4	an	an	DET
cjfa-8200	54	5	individual	individual	ADJ
cjfa-8200	54	6	lobbyist	lobbyist	NOUN
cjfa-8200	54	7	is	be	AUX
cjfa-8200	54	8	shaped	shape	VERB
cjfa-8200	54	9	by	by	ADP
cjfa-8200	54	10	the	the	DET
cjfa-8200	54	11	relation	relation	NOUN
cjfa-8200	54	12	between	between	ADP
cjfa-8200	54	13	expected	expect	VERB
cjfa-8200	54	14	benefits	benefit	NOUN
cjfa-8200	54	15	from	from	ADP
cjfa-8200	54	16	and	and	CCONJ
cjfa-8200	54	17	costs	cost	NOUN
cjfa-8200	54	18	of	of	ADP
cjfa-8200	54	19	lobbying	lobbying	NOUN
cjfa-8200	54	20	.	.	PUNCT
cjfa-8200	55	1	in	in	ADP
cjfa-8200	55	2	case	case	NOUN
cjfa-8200	55	3	of	of	ADP
cjfa-8200	55	4	lobbying	lobby	VERB
cjfa-8200	55	5	on	on	ADP
cjfa-8200	55	6	accounting	accounting	NOUN
cjfa-8200	55	7	standards	standard	NOUN
cjfa-8200	55	8	(	(	PUNCT
cjfa-8200	55	9	schalow	schalow	NOUN
cjfa-8200	55	10	1995	1995	NUM
cjfa-8200	55	11	)	)	PUNCT
cjfa-8200	55	12	,	,	PUNCT
cjfa-8200	55	13	cost	cost	NOUN
cjfa-8200	55	14	-	-	PUNCT
cjfa-8200	55	15	benefit	benefit	NOUN
cjfa-8200	55	16	analysis	analysis	NOUN
cjfa-8200	55	17	requires	require	VERB
cjfa-8200	55	18	to	to	PART
cjfa-8200	55	19	assess	assess	VERB
cjfa-8200	55	20	(	(	PUNCT
cjfa-8200	55	21	a	a	PRON
cjfa-8200	55	22	)	)	PUNCT
cjfa-8200	55	23	expected	expect	VERB
cjfa-8200	55	24	increase	increase	NOUN
cjfa-8200	55	25	in	in	ADP
cjfa-8200	55	26	marginal	marginal	ADJ
cjfa-8200	55	27	utility	utility	NOUN
cjfa-8200	55	28	of	of	ADP
cjfa-8200	55	29	lobbyist	lobbyist	NOUN
cjfa-8200	55	30	from	from	ADP
cjfa-8200	55	31	the	the	DET
cjfa-8200	55	32	change	change	NOUN
cjfa-8200	55	33	in	in	ADP
cjfa-8200	55	34	accounting	accounting	NOUN
cjfa-8200	55	35	standards	standard	NOUN
cjfa-8200	55	36	;	;	PUNCT
cjfa-8200	55	37	(	(	PUNCT
cjfa-8200	55	38	b	b	X
cjfa-8200	55	39	)	)	PUNCT
cjfa-8200	55	40	ability	ability	NOUN
cjfa-8200	55	41	to	to	PART
cjfa-8200	55	42	influence	influence	VERB
cjfa-8200	55	43	the	the	DET
cjfa-8200	55	44	decision	decision	NOUN
cjfa-8200	55	45	of	of	ADP
cjfa-8200	55	46	standard	standard	ADJ
cjfa-8200	55	47	-	-	PUNCT
cjfa-8200	55	48	setter	setter	NOUN
cjfa-8200	55	49	;	;	PUNCT
cjfa-8200	55	50	(	(	PUNCT
cjfa-8200	55	51	c	c	X
cjfa-8200	55	52	)	)	PUNCT
cjfa-8200	55	53	expected	expect	VERB
cjfa-8200	55	54	costs	cost	NOUN
cjfa-8200	55	55	of	of	ADP
cjfa-8200	55	56	lobbying	lobbying	NOUN
cjfa-8200	55	57	.	.	PUNCT
cjfa-8200	56	1	however	however	ADV
cjfa-8200	56	2	,	,	PUNCT
cjfa-8200	56	3	the	the	DET
cjfa-8200	56	4	rational	rational	ADJ
cjfa-8200	56	5	model	model	NOUN
cjfa-8200	56	6	of	of	ADP
cjfa-8200	56	7	lobbying	lobbying	NOUN
cjfa-8200	56	8	defined	define	VERB
cjfa-8200	56	9	by	by	ADP
cjfa-8200	56	10	sutton	sutton	PROPN
cjfa-8200	56	11	(	(	PUNCT
cjfa-8200	56	12	1984	1984	NUM
cjfa-8200	56	13	)	)	PUNCT
cjfa-8200	56	14	may	may	AUX
cjfa-8200	56	15	not	not	PART
cjfa-8200	56	16	be	be	AUX
cjfa-8200	56	17	sufficient	sufficient	ADJ
cjfa-8200	56	18	for	for	ADP
cjfa-8200	56	19	the	the	DET
cjfa-8200	56	20	analysis	analysis	NOUN
cjfa-8200	56	21	of	of	ADP
cjfa-8200	56	22	lobbying	lobbying	NOUN
cjfa-8200	56	23	motivation	motivation	NOUN
cjfa-8200	56	24	of	of	ADP
cjfa-8200	56	25	aggregate	aggregate	ADJ
cjfa-8200	56	26	groups	group	NOUN
cjfa-8200	56	27	or	or	CCONJ
cjfa-8200	56	28	collective	collective	ADJ
cjfa-8200	56	29	bodies	body	NOUN
cjfa-8200	56	30	.	.	PUNCT
cjfa-8200	57	1	alternative	alternative	ADJ
cjfa-8200	57	2	approaches	approach	NOUN
cjfa-8200	57	3	,	,	PUNCT
cjfa-8200	57	4	e.g.	e.g.	ADV
cjfa-8200	57	5	institutional	institutional	ADJ
cjfa-8200	57	6	theory	theory	NOUN
cjfa-8200	57	7	(	(	PUNCT
cjfa-8200	57	8	kenny	kenny	PROPN
cjfa-8200	57	9	,	,	PUNCT
cjfa-8200	57	10	larson	larson	PROPN
cjfa-8200	57	11	1995	1995	NUM
cjfa-8200	57	12	;	;	PUNCT
cjfa-8200	57	13	giner	giner	NOUN
cjfa-8200	57	14	,	,	PUNCT
cjfa-8200	57	15	arce	arce	PROPN
cjfa-8200	57	16	2012	2012	NUM
cjfa-8200	57	17	)	)	PUNCT
cjfa-8200	57	18	,	,	PUNCT
cjfa-8200	57	19	are	be	AUX
cjfa-8200	57	20	then	then	ADV
cjfa-8200	57	21	employed	employ	VERB
cjfa-8200	57	22	.	.	PUNCT
cjfa-8200	58	1	regardless	regardless	ADV
cjfa-8200	58	2	the	the	DET
cjfa-8200	58	3	behavioural	behavioural	ADJ
cjfa-8200	58	4	model	model	NOUN
cjfa-8200	58	5	used	use	VERB
cjfa-8200	58	6	,	,	PUNCT
cjfa-8200	58	7	research	research	NOUN
cjfa-8200	58	8	is	be	AUX
cjfa-8200	58	9	unable	unable	ADJ
cjfa-8200	58	10	to	to	PART
cjfa-8200	58	11	detect	detect	VERB
cjfa-8200	58	12	the	the	DET
cjfa-8200	58	13	strategic	strategic	ADJ
cjfa-8200	58	14	dimension	dimension	NOUN
cjfa-8200	58	15	of	of	ADP
cjfa-8200	58	16	(	(	PUNCT
cjfa-8200	58	17	non)lobbying	non)lobbying	PROPN
cjfa-8200	58	18	(	(	PUNCT
cjfa-8200	58	19	amershi	amershi	NOUN
cjfa-8200	58	20	,	,	PUNCT
cjfa-8200	58	21	demski	demski	NOUN
cjfa-8200	58	22	,	,	PUNCT
cjfa-8200	58	23	&	&	CCONJ
cjfa-8200	58	24	wolfson	wolfson	PROPN
cjfa-8200	58	25	1982	1982	NUM
cjfa-8200	58	26	)	)	PUNCT
cjfa-8200	58	27	.	.	PUNCT
cjfa-8200	59	1	affected	affect	VERB
cjfa-8200	59	2	parties	party	NOUN
cjfa-8200	59	3	may	may	AUX
cjfa-8200	59	4	surrender	surrender	VERB
cjfa-8200	59	5	lobbying	lobby	VERB
cjfa-8200	59	6	on	on	ADP
cjfa-8200	59	7	a	a	DET
cjfa-8200	59	8	relatively	relatively	ADV
cjfa-8200	59	9	less	less	ADV
cjfa-8200	59	10	important	important	ADJ
cjfa-8200	59	11	standard	standard	NOUN
cjfa-8200	59	12	to	to	PART
cjfa-8200	59	13	gain	gain	VERB
cjfa-8200	59	14	a	a	DET
cjfa-8200	59	15	better	well	ADJ
cjfa-8200	59	16	position	position	NOUN
cjfa-8200	59	17	when	when	SCONJ
cjfa-8200	59	18	trying	try	VERB
cjfa-8200	59	19	to	to	PART
cjfa-8200	59	20	influence	influence	VERB
cjfa-8200	59	21	a	a	DET
cjfa-8200	59	22	standard	standard	NOUN
cjfa-8200	59	23	with	with	ADP
cjfa-8200	59	24	greater	great	ADJ
cjfa-8200	59	25	impact	impact	NOUN
cjfa-8200	59	26	on	on	ADP
cjfa-8200	59	27	their	their	PRON
cjfa-8200	59	28	utility	utility	NOUN
cjfa-8200	59	29	(	(	PUNCT
cjfa-8200	59	30	zeff	zeff	NOUN
cjfa-8200	59	31	2005	2005	NUM
cjfa-8200	59	32	)	)	PUNCT
cjfa-8200	59	33	.	.	PUNCT
cjfa-8200	60	1	the	the	DET
cjfa-8200	60	2	last	last	ADJ
cjfa-8200	60	3	limitation	limitation	NOUN
cjfa-8200	60	4	of	of	ADP
cjfa-8200	60	5	literature	literature	NOUN
cjfa-8200	60	6	on	on	ADP
cjfa-8200	60	7	accounting	accounting	NOUN
cjfa-8200	60	8	lobbying	lobbying	NOUN
cjfa-8200	60	9	refers	refer	VERB
cjfa-8200	60	10	to	to	ADP
cjfa-8200	60	11	the	the	DET
cjfa-8200	60	12	fact	fact	NOUN
cjfa-8200	60	13	that	that	SCONJ
cjfa-8200	60	14	researchers	researcher	NOUN
cjfa-8200	60	15	can	can	AUX
cjfa-8200	60	16	not	not	PART
cjfa-8200	60	17	rigorously	rigorously	ADV
cjfa-8200	60	18	explore	explore	VERB
cjfa-8200	60	19	other	other	ADJ
cjfa-8200	60	20	forms	form	NOUN
cjfa-8200	60	21	of	of	ADP
cjfa-8200	60	22	lobbying	lobbying	NOUN
cjfa-8200	60	23	than	than	ADP
cjfa-8200	60	24	those	those	PRON
cjfa-8200	60	25	via	via	ADP
cjfa-8200	60	26	comment	comment	NOUN
cjfa-8200	60	27	letters	letter	NOUN
cjfa-8200	60	28	(	(	PUNCT
cjfa-8200	60	29	zülch	zülch	PROPN
cjfa-8200	60	30	,	,	PUNCT
cjfa-8200	60	31	hoffmann	hoffmann	PROPN
cjfa-8200	60	32	2010	2010	NUM
cjfa-8200	60	33	)	)	PUNCT
cjfa-8200	60	34	.	.	PUNCT
cjfa-8200	61	1	it	it	PRON
cjfa-8200	61	2	is	be	AUX
cjfa-8200	61	3	impossible	impossible	ADJ
cjfa-8200	61	4	to	to	PART
cjfa-8200	61	5	observe	observe	VERB
cjfa-8200	61	6	all	all	DET
cjfa-8200	61	7	personal	personal	ADJ
cjfa-8200	61	8	meetings	meeting	NOUN
cjfa-8200	61	9	of	of	ADP
cjfa-8200	61	10	lobbyists	lobbyist	NOUN
cjfa-8200	61	11	with	with	ADP
cjfa-8200	61	12	standard	standard	ADJ
cjfa-8200	61	13	-	-	PUNCT
cjfa-8200	61	14	setters	setter	NOUN
cjfa-8200	61	15	and	and	CCONJ
cjfa-8200	61	16	the	the	DET
cjfa-8200	61	17	subject	subject	NOUN
cjfa-8200	61	18	of	of	ADP
cjfa-8200	61	19	their	their	PRON
cjfa-8200	61	20	talks	talk	NOUN
cjfa-8200	61	21	.	.	PUNCT
cjfa-8200	62	1	furthermore	furthermore	ADV
cjfa-8200	62	2	,	,	PUNCT
cjfa-8200	62	3	lobbyists	lobbyist	NOUN
cjfa-8200	62	4	may	may	AUX
cjfa-8200	62	5	act	act	VERB
cjfa-8200	62	6	indirectly	indirectly	ADV
cjfa-8200	62	7	through	through	ADP
cjfa-8200	62	8	politicians	politician	NOUN
cjfa-8200	62	9	.	.	PUNCT
cjfa-8200	63	1	despite	despite	SCONJ
cjfa-8200	63	2	the	the	DET
cjfa-8200	63	3	influence	influence	NOUN
cjfa-8200	63	4	of	of	ADP
cjfa-8200	63	5	political	political	ADJ
cjfa-8200	63	6	pressure	pressure	NOUN
cjfa-8200	63	7	on	on	ADP
cjfa-8200	63	8	accounting	accounting	NOUN
cjfa-8200	63	9	standards	standard	NOUN
cjfa-8200	63	10	is	be	AUX
cjfa-8200	63	11	documented	document	VERB
cjfa-8200	63	12	quite	quite	ADV
cjfa-8200	63	13	well	well	ADV
cjfa-8200	63	14	(	(	PUNCT
cjfa-8200	63	15	solomons	solomon	NOUN
cjfa-8200	63	16	1978	1978	NUM
cjfa-8200	63	17	;	;	PUNCT
cjfa-8200	63	18	georgiou	georgiou	PROPN
cjfa-8200	63	19	2010	2010	NUM
cjfa-8200	63	20	;	;	PUNCT
cjfa-8200	63	21	königsgrube	königsgrube	PROPN
cjfa-8200	63	22	,	,	PUNCT
cjfa-8200	63	23	2010	2010	NUM
cjfa-8200	63	24	;	;	PUNCT
cjfa-8200	63	25	zülch	zülch	PROPN
cjfa-8200	63	26	,	,	PUNCT
cjfa-8200	63	27	hoffmann	hoffmann	PROPN
cjfa-8200	63	28	2010	2010	NUM
cjfa-8200	63	29	;	;	PUNCT
cjfa-8200	63	30	zeff	zeff	PROPN
cjfa-8200	63	31	2012	2012	NUM
cjfa-8200	63	32	;	;	PUNCT
cjfa-8200	63	33	crawford	crawford	PROPN
cjfa-8200	63	34	,	,	PUNCT
cjfa-8200	63	35	ferguson	ferguson	PROPN
cjfa-8200	63	36	,	,	PUNCT
cjfa-8200	63	37	helliar	helliar	PROPN
cjfa-8200	63	38	&	&	CCONJ
cjfa-8200	63	39	power	power	NOUN
cjfa-8200	63	40	2014	2014	NUM
cjfa-8200	63	41	)	)	PUNCT
cjfa-8200	63	42	,	,	PUNCT
cjfa-8200	63	43	the	the	DET
cjfa-8200	63	44	lobbying	lobby	VERB
cjfa-8200	63	45	parties	party	NOUN
cjfa-8200	63	46	behind	behind	ADP
cjfa-8200	63	47	politicians	politician	NOUN
cjfa-8200	63	48	are	be	AUX
cjfa-8200	63	49	hidden	hide	VERB
cjfa-8200	63	50	and	and	CCONJ
cjfa-8200	63	51	remain	remain	VERB
cjfa-8200	63	52	unknown	unknown	ADJ
cjfa-8200	63	53	.	.	PUNCT
cjfa-8200	64	1	except	except	SCONJ
cjfa-8200	64	2	for	for	ADP
cjfa-8200	64	3	the	the	DET
cjfa-8200	64	4	general	general	ADJ
cjfa-8200	64	5	analysis	analysis	NOUN
cjfa-8200	64	6	of	of	ADP
cjfa-8200	64	7	lobbying	lobby	VERB
cjfa-8200	64	8	on	on	ADP
cjfa-8200	64	9	accounting	accounting	NOUN
cjfa-8200	64	10	standards	standard	NOUN
cjfa-8200	64	11	,	,	PUNCT
cjfa-8200	64	12	accounting	accounting	NOUN
cjfa-8200	64	13	research	research	NOUN
cjfa-8200	64	14	also	also	ADV
cjfa-8200	64	15	addresses	address	VERB
cjfa-8200	64	16	the	the	DET
cjfa-8200	64	17	miscellaneous	miscellaneous	ADJ
cjfa-8200	64	18	aspects	aspect	NOUN
cjfa-8200	64	19	of	of	ADP
cjfa-8200	64	20	lobbying	lobby	VERB
cjfa-8200	64	21	on	on	ADP
cjfa-8200	64	22	lobbying	lobby	VERB
cjfa-8200	64	23	on	on	ADP
cjfa-8200	64	24	the	the	DET
cjfa-8200	64	25	iasb	iasb	ADJ
cjfa-8200	64	26	standards	standard	NOUN
cjfa-8200	64	27	:	:	PUNCT
cjfa-8200	64	28	an	an	DET
cjfa-8200	64	29	analysis	analysis	NOUN
cjfa-8200	64	30	of	of	ADP
cjfa-8200	64	31	the	the	DET
cjfa-8200	64	32	lobbyists	lobbyist	NOUN
cjfa-8200	64	33	…	…	PUNCT
cjfa-8200	64	34	133	133	NUM
cjfa-8200	64	35	the	the	DET
cjfa-8200	64	36	iasb	iasb	NOUN
cjfa-8200	64	37	’	'	PUNCT
cjfa-8200	64	38	activities	activity	NOUN
cjfa-8200	64	39	.	.	PUNCT
cjfa-8200	65	1	lobbying	lobby	VERB
cjfa-8200	65	2	on	on	ADP
cjfa-8200	65	3	particular	particular	ADJ
cjfa-8200	65	4	standards	standard	NOUN
cjfa-8200	65	5	are	be	AUX
cjfa-8200	65	6	examined	examine	VERB
cjfa-8200	65	7	by	by	ADP
cjfa-8200	65	8	kenny	kenny	PROPN
cjfa-8200	65	9	&	&	CCONJ
cjfa-8200	65	10	larson	larson	PROPN
cjfa-8200	65	11	(	(	PUNCT
cjfa-8200	65	12	1993	1993	NUM
cjfa-8200	65	13	)	)	PUNCT
cjfa-8200	65	14	,	,	PUNCT
cjfa-8200	65	15	guenther	guenther	PROPN
cjfa-8200	65	16	&	&	CCONJ
cjfa-8200	65	17	hussein	hussein	PROPN
cjfa-8200	65	18	(	(	PUNCT
cjfa-8200	65	19	1995	1995	NUM
cjfa-8200	65	20	)	)	PUNCT
cjfa-8200	65	21	,	,	PUNCT
cjfa-8200	65	22	larson	larson	PROPN
cjfa-8200	65	23	&	&	CCONJ
cjfa-8200	65	24	brown	brown	PROPN
cjfa-8200	65	25	(	(	PUNCT
cjfa-8200	65	26	2001	2001	NUM
cjfa-8200	65	27	)	)	PUNCT
cjfa-8200	65	28	,	,	PUNCT
cjfa-8200	65	29	chee	chee	NOUN
cjfa-8200	65	30	chiu	chiu	PROPN
cjfa-8200	65	31	kwok	kwok	PROPN
cjfa-8200	65	32	&	&	CCONJ
cjfa-8200	65	33	sharp	sharp	PROPN
cjfa-8200	65	34	(	(	PUNCT
cjfa-8200	65	35	2005	2005	NUM
cjfa-8200	65	36	)	)	PUNCT
cjfa-8200	65	37	,	,	PUNCT
cjfa-8200	65	38	giner	giner	NOUN
cjfa-8200	65	39	&	&	CCONJ
cjfa-8200	65	40	arce	arce	PROPN
cjfa-8200	65	41	(	(	PUNCT
cjfa-8200	65	42	2012	2012	NUM
cjfa-8200	65	43	)	)	PUNCT
cjfa-8200	65	44	.	.	PUNCT
cjfa-8200	66	1	the	the	DET
cjfa-8200	66	2	lobbying	lobby	VERB
cjfa-8200	66	3	behaviour	behaviour	NOUN
cjfa-8200	66	4	of	of	ADP
cjfa-8200	66	5	preparers	preparer	NOUN
cjfa-8200	66	6	is	be	AUX
cjfa-8200	66	7	addressed	address	VERB
cjfa-8200	66	8	by	by	ADP
cjfa-8200	66	9	larson	larson	PROPN
cjfa-8200	66	10	(	(	PUNCT
cjfa-8200	66	11	1997	1997	NUM
cjfa-8200	66	12	)	)	PUNCT
cjfa-8200	66	13	;	;	PUNCT
cjfa-8200	66	14	the	the	DET
cjfa-8200	66	15	factors	factor	NOUN
cjfa-8200	66	16	influencing	influence	VERB
cjfa-8200	66	17	the	the	DET
cjfa-8200	66	18	users	user	NOUN
cjfa-8200	66	19	’	’	PART
cjfa-8200	66	20	decision	decision	NOUN
cjfa-8200	66	21	to	to	ADP
cjfa-8200	66	22	(	(	PUNCT
cjfa-8200	66	23	not	not	PART
cjfa-8200	66	24	)	)	PUNCT
cjfa-8200	66	25	lobby	lobby	NOUN
cjfa-8200	66	26	are	be	AUX
cjfa-8200	66	27	scrutinised	scrutinise	VERB
cjfa-8200	66	28	by	by	ADP
cjfa-8200	66	29	georgiou	georgiou	PROPN
cjfa-8200	66	30	(	(	PUNCT
cjfa-8200	66	31	2010	2010	NUM
cjfa-8200	66	32	)	)	PUNCT
cjfa-8200	66	33	;	;	PUNCT
cjfa-8200	66	34	the	the	DET
cjfa-8200	66	35	influence	influence	NOUN
cjfa-8200	66	36	of	of	ADP
cjfa-8200	66	37	cultural	cultural	ADJ
cjfa-8200	66	38	values	value	NOUN
cjfa-8200	66	39	on	on	ADP
cjfa-8200	66	40	lobbying	lobbying	NOUN
cjfa-8200	66	41	of	of	ADP
cjfa-8200	66	42	accounting	accounting	NOUN
cjfa-8200	66	43	bodies	body	NOUN
cjfa-8200	66	44	is	be	AUX
cjfa-8200	66	45	subject	subject	ADJ
cjfa-8200	66	46	of	of	ADP
cjfa-8200	66	47	macarthur	macarthur	PROPN
cjfa-8200	66	48	(	(	PUNCT
cjfa-8200	66	49	1999	1999	NUM
cjfa-8200	66	50	)	)	PUNCT
cjfa-8200	66	51	’s	’s	PART
cjfa-8200	66	52	study	study	NOUN
cjfa-8200	66	53	,	,	PUNCT
cjfa-8200	66	54	the	the	DET
cjfa-8200	66	55	national	national	ADJ
cjfa-8200	66	56	specifics	specific	NOUN
cjfa-8200	66	57	of	of	ADP
cjfa-8200	66	58	preparers	preparer	NOUN
cjfa-8200	66	59	’	'	PUNCT
cjfa-8200	66	60	lobbying	lobbying	NOUN
cjfa-8200	66	61	are	be	AUX
cjfa-8200	66	62	explored	explore	VERB
cjfa-8200	66	63	by	by	ADP
cjfa-8200	66	64	orens	oren	NOUN
cjfa-8200	66	65	,	,	PUNCT
cjfa-8200	66	66	jorissen	jorissen	NOUN
cjfa-8200	66	67	,	,	PUNCT
cjfa-8200	66	68	lybaert	lybaert	NOUN
cjfa-8200	66	69	,	,	PUNCT
cjfa-8200	66	70	&	&	CCONJ
cjfa-8200	66	71	van	van	PROPN
cjfa-8200	66	72	der	der	PROPN
cjfa-8200	66	73	tas	tas	PROPN
cjfa-8200	66	74	(	(	PUNCT
cjfa-8200	66	75	2011	2011	NUM
cjfa-8200	66	76	)	)	PUNCT
cjfa-8200	66	77	.	.	PUNCT
cjfa-8200	67	1	furthermore	furthermore	ADV
cjfa-8200	67	2	,	,	PUNCT
cjfa-8200	67	3	the	the	DET
cjfa-8200	67	4	analysis	analysis	NOUN
cjfa-8200	67	5	of	of	ADP
cjfa-8200	67	6	formal	formal	ADJ
cjfa-8200	67	7	participation	participation	NOUN
cjfa-8200	67	8	in	in	ADP
cjfa-8200	67	9	the	the	DET
cjfa-8200	67	10	iasb	iasb	NOUN
cjfa-8200	67	11	’s	’s	PART
cjfa-8200	67	12	due	due	ADJ
cjfa-8200	67	13	process	process	NOUN
cjfa-8200	67	14	through	through	ADP
cjfa-8200	67	15	comment	comment	NOUN
cjfa-8200	67	16	letters	letter	NOUN
cjfa-8200	67	17	over	over	ADP
cjfa-8200	67	18	the	the	DET
cjfa-8200	67	19	period	period	NOUN
cjfa-8200	67	20	1989	1989	NUM
cjfa-8200	67	21	and	and	CCONJ
cjfa-8200	67	22	1992	1992	NUM
cjfa-8200	67	23	was	be	AUX
cjfa-8200	67	24	processed	process	VERB
cjfa-8200	67	25	by	by	ADP
cjfa-8200	67	26	kenny	kenny	PROPN
cjfa-8200	67	27	&	&	CCONJ
cjfa-8200	67	28	larson	larson	PROPN
cjfa-8200	67	29	(	(	PUNCT
cjfa-8200	67	30	1995	1995	NUM
cjfa-8200	67	31	)	)	PUNCT
cjfa-8200	67	32	.	.	PUNCT
cjfa-8200	68	1	similar	similar	ADJ
cjfa-8200	68	2	analysis	analysis	NOUN
cjfa-8200	68	3	over	over	ADP
cjfa-8200	68	4	the	the	DET
cjfa-8200	68	5	period	period	NOUN
cjfa-8200	68	6	2002–2006	2002–2006	NUM
cjfa-8200	68	7	,	,	PUNCT
cjfa-8200	68	8	including	include	VERB
cjfa-8200	68	9	the	the	DET
cjfa-8200	68	10	composition	composition	NOUN
cjfa-8200	68	11	and	and	CCONJ
cjfa-8200	68	12	strategy	strategy	NOUN
cjfa-8200	68	13	of	of	ADP
cjfa-8200	68	14	various	various	ADJ
cjfa-8200	68	15	lobbying	lobby	VERB
cjfa-8200	68	16	groups	group	NOUN
cjfa-8200	68	17	,	,	PUNCT
cjfa-8200	68	18	is	be	AUX
cjfa-8200	68	19	carried	carry	VERB
cjfa-8200	68	20	out	out	ADP
cjfa-8200	68	21	by	by	ADP
cjfa-8200	68	22	jorissen	jorissen	PROPN
cjfa-8200	68	23	,	,	PUNCT
cjfa-8200	68	24	lybaert	lybaert	ADJ
cjfa-8200	68	25	,	,	PUNCT
cjfa-8200	68	26	orens	oren	NOUN
cjfa-8200	68	27	,	,	PUNCT
cjfa-8200	68	28	&	&	CCONJ
cjfa-8200	68	29	van	van	PROPN
cjfa-8200	68	30	der	der	PROPN
cjfa-8200	68	31	tas	tas	PROPN
cjfa-8200	68	32	(	(	PUNCT
cjfa-8200	68	33	2012	2012	NUM
cjfa-8200	68	34	)	)	PUNCT
cjfa-8200	68	35	.	.	PUNCT
cjfa-8200	69	1	following	follow	VERB
cjfa-8200	69	2	the	the	DET
cjfa-8200	69	3	literature	literature	PROPN
cjfa-8200	69	4	review	review	NOUN
cjfa-8200	69	5	,	,	PUNCT
cjfa-8200	69	6	we	we	PRON
cjfa-8200	69	7	expect	expect	VERB
cjfa-8200	69	8	that	that	SCONJ
cjfa-8200	69	9	an	an	DET
cjfa-8200	69	10	interested	interested	ADJ
cjfa-8200	69	11	party	party	NOUN
cjfa-8200	69	12	will	will	AUX
cjfa-8200	69	13	submit	submit	VERB
cjfa-8200	69	14	a	a	DET
cjfa-8200	69	15	comment	comment	NOUN
cjfa-8200	69	16	letter	letter	NOUN
cjfa-8200	69	17	if	if	SCONJ
cjfa-8200	69	18	expected	expect	VERB
cjfa-8200	69	19	benefits	benefit	NOUN
cjfa-8200	69	20	from	from	ADP
cjfa-8200	69	21	the	the	DET
cjfa-8200	69	22	influence	influence	NOUN
cjfa-8200	69	23	of	of	ADP
cjfa-8200	69	24	a	a	DET
cjfa-8200	69	25	standard	standard	ADJ
cjfa-8200	69	26	-	-	PUNCT
cjfa-8200	69	27	setter	setter	NOUN
cjfa-8200	69	28	’s	’s	PART
cjfa-8200	69	29	decision	decision	NOUN
cjfa-8200	69	30	overweight	overweight	NOUN
cjfa-8200	69	31	costs	cost	NOUN
cjfa-8200	69	32	to	to	PART
cjfa-8200	69	33	prepare	prepare	VERB
cjfa-8200	69	34	the	the	DET
cjfa-8200	69	35	letter	letter	NOUN
cjfa-8200	69	36	.	.	PUNCT
cjfa-8200	70	1	with	with	ADP
cjfa-8200	70	2	reference	reference	NOUN
cjfa-8200	70	3	to	to	ADP
cjfa-8200	70	4	the	the	DET
cjfa-8200	70	5	revealed	reveal	VERB
cjfa-8200	70	6	preference	preference	NOUN
cjfa-8200	70	7	theorem	theorem	NOUN
cjfa-8200	70	8	(	(	PUNCT
cjfa-8200	70	9	samuelson	samuelson	PROPN
cjfa-8200	70	10	1938	1938	NUM
cjfa-8200	70	11	)	)	PUNCT
cjfa-8200	70	12	,	,	PUNCT
cjfa-8200	70	13	the	the	DET
cjfa-8200	70	14	submission	submission	NOUN
cjfa-8200	70	15	of	of	ADP
cjfa-8200	70	16	a	a	DET
cjfa-8200	70	17	comment	comment	NOUN
cjfa-8200	70	18	letter	letter	NOUN
cjfa-8200	70	19	demonstrates	demonstrate	VERB
cjfa-8200	70	20	that	that	SCONJ
cjfa-8200	70	21	expected	expect	VERB
cjfa-8200	70	22	benefits	benefit	NOUN
cjfa-8200	70	23	are	be	AUX
cjfa-8200	70	24	higher	high	ADJ
cjfa-8200	70	25	than	than	ADP
cjfa-8200	70	26	incurred	incurred	ADJ
cjfa-8200	70	27	costs	cost	NOUN
cjfa-8200	70	28	,	,	PUNCT
cjfa-8200	70	29	i.e.	i.e.	X
cjfa-8200	70	30	a	a	DET
cjfa-8200	70	31	lobbyist	lobbyist	NOUN
cjfa-8200	70	32	believes	believe	VERB
cjfa-8200	70	33	that	that	SCONJ
cjfa-8200	70	34	he	he	PRON
cjfa-8200	70	35	/	/	PUNCT
cjfa-8200	70	36	she	she	PRON
cjfa-8200	70	37	will	will	AUX
cjfa-8200	70	38	be	be	AUX
cjfa-8200	70	39	able	able	ADJ
cjfa-8200	70	40	to	to	PART
cjfa-8200	70	41	modify	modify	VERB
cjfa-8200	70	42	the	the	DET
cjfa-8200	70	43	attitude	attitude	NOUN
cjfa-8200	70	44	of	of	ADP
cjfa-8200	70	45	a	a	DET
cjfa-8200	70	46	standardsetter	standardsetter	NOUN
cjfa-8200	70	47	in	in	ADP
cjfa-8200	70	48	given	give	VERB
cjfa-8200	70	49	case	case	NOUN
cjfa-8200	70	50	.	.	PUNCT
cjfa-8200	71	1	this	this	DET
cjfa-8200	71	2	rational	rational	ADJ
cjfa-8200	71	3	model	model	NOUN
cjfa-8200	71	4	of	of	ADP
cjfa-8200	71	5	lobbying	lobbying	NOUN
cjfa-8200	71	6	(	(	PUNCT
cjfa-8200	71	7	sutton	sutton	PROPN
cjfa-8200	71	8	1984	1984	NUM
cjfa-8200	71	9	)	)	PUNCT
cjfa-8200	71	10	indicates	indicate	VERB
cjfa-8200	71	11	that	that	SCONJ
cjfa-8200	71	12	the	the	DET
cjfa-8200	71	13	lobbying	lobbying	NOUN
cjfa-8200	71	14	pressure	pressure	NOUN
cjfa-8200	71	15	on	on	ADP
cjfa-8200	71	16	major	major	ADJ
cjfa-8200	71	17	/	/	SYM
cjfa-8200	71	18	conceptual	conceptual	ADJ
cjfa-8200	71	19	/	/	SYM
cjfa-8200	71	20	controversial	controversial	ADJ
cjfa-8200	71	21	projects	project	NOUN
cjfa-8200	71	22	shall	shall	AUX
cjfa-8200	71	23	be	be	AUX
cjfa-8200	71	24	higher	high	ADJ
cjfa-8200	71	25	than	than	ADP
cjfa-8200	71	26	lobbying	lobby	VERB
cjfa-8200	71	27	(	(	PUNCT
cjfa-8200	71	28	in	in	ADP
cjfa-8200	71	29	the	the	DET
cjfa-8200	71	30	form	form	NOUN
cjfa-8200	71	31	of	of	ADP
cjfa-8200	71	32	a	a	DET
cjfa-8200	71	33	comment	comment	NOUN
cjfa-8200	71	34	letter	letter	NOUN
cjfa-8200	71	35	)	)	PUNCT
cjfa-8200	71	36	on	on	ADP
cjfa-8200	71	37	minor	minor	ADJ
cjfa-8200	71	38	amendments	amendment	NOUN
cjfa-8200	71	39	of	of	ADP
cjfa-8200	71	40	current	current	ADJ
cjfa-8200	71	41	practice	practice	NOUN
cjfa-8200	71	42	.	.	PUNCT
cjfa-8200	72	1	the	the	DET
cjfa-8200	72	2	costs	cost	NOUN
cjfa-8200	72	3	for	for	ADP
cjfa-8200	72	4	preparing	prepare	VERB
cjfa-8200	72	5	a	a	DET
cjfa-8200	72	6	comment	comment	NOUN
cjfa-8200	72	7	letter	letter	NOUN
cjfa-8200	72	8	are	be	AUX
cjfa-8200	72	9	relatively	relatively	ADV
cjfa-8200	72	10	constant	constant	ADJ
cjfa-8200	72	11	regardless	regardless	ADV
cjfa-8200	72	12	the	the	DET
cjfa-8200	72	13	type	type	NOUN
cjfa-8200	72	14	of	of	ADP
cjfa-8200	72	15	project	project	NOUN
cjfa-8200	72	16	;	;	PUNCT
cjfa-8200	72	17	however	however	ADV
cjfa-8200	72	18	,	,	PUNCT
cjfa-8200	72	19	possible	possible	ADJ
cjfa-8200	72	20	benefits	benefit	NOUN
cjfa-8200	72	21	from	from	ADP
cjfa-8200	72	22	influencing	influence	VERB
cjfa-8200	72	23	the	the	DET
cjfa-8200	72	24	content	content	NOUN
cjfa-8200	72	25	of	of	ADP
cjfa-8200	72	26	a	a	DET
cjfa-8200	72	27	major	major	ADJ
cjfa-8200	72	28	project	project	NOUN
cjfa-8200	72	29	are	be	AUX
cjfa-8200	72	30	greater	great	ADJ
cjfa-8200	72	31	than	than	ADP
cjfa-8200	72	32	for	for	ADP
cjfa-8200	72	33	minor	minor	ADJ
cjfa-8200	72	34	refinements	refinement	NOUN
cjfa-8200	72	35	.	.	PUNCT
cjfa-8200	73	1	in	in	ADP
cjfa-8200	73	2	this	this	DET
cjfa-8200	73	3	context	context	NOUN
cjfa-8200	73	4	,	,	PUNCT
cjfa-8200	73	5	we	we	PRON
cjfa-8200	73	6	assess	assess	VERB
cjfa-8200	73	7	whether	whether	SCONJ
cjfa-8200	73	8	there	there	PRON
cjfa-8200	73	9	is	be	VERB
cjfa-8200	73	10	any	any	DET
cjfa-8200	73	11	material	material	ADJ
cjfa-8200	73	12	distinction	distinction	NOUN
cjfa-8200	73	13	in	in	ADP
cjfa-8200	73	14	the	the	DET
cjfa-8200	73	15	public	public	NOUN
cjfa-8200	73	16	commenting	comment	VERB
cjfa-8200	73	17	on	on	ADP
cjfa-8200	73	18	due	due	ADJ
cjfa-8200	73	19	process	process	NOUN
cjfa-8200	73	20	documents	document	NOUN
cjfa-8200	73	21	(	(	PUNCT
cjfa-8200	73	22	i.e.	i.e.	X
cjfa-8200	73	23	discussion	discussion	NOUN
cjfa-8200	73	24	papers	paper	NOUN
cjfa-8200	73	25	,	,	PUNCT
cjfa-8200	73	26	exposure	exposure	NOUN
cjfa-8200	73	27	drafts	draft	NOUN
cjfa-8200	73	28	,	,	PUNCT
cjfa-8200	73	29	revised	revise	VERB
cjfa-8200	73	30	exposure	exposure	NOUN
cjfa-8200	73	31	drafts	draft	NOUN
cjfa-8200	73	32	)	)	PUNCT
cjfa-8200	73	33	between	between	ADP
cjfa-8200	73	34	major	major	ADJ
cjfa-8200	73	35	and	and	CCONJ
cjfa-8200	73	36	minor	minor	ADJ
cjfa-8200	73	37	iasb	iasb	NOUN
cjfa-8200	73	38	’	'	PUNCT
cjfa-8200	73	39	projects	project	NOUN
cjfa-8200	73	40	.	.	PUNCT
cjfa-8200	74	1	h1	h1	PROPN
cjfa-8200	74	2	:	:	PUNCT
cjfa-8200	74	3	the	the	DET
cjfa-8200	74	4	number	number	NOUN
cjfa-8200	74	5	of	of	ADP
cjfa-8200	74	6	comment	comment	NOUN
cjfa-8200	74	7	letters	letter	NOUN
cjfa-8200	74	8	received	receive	VERB
cjfa-8200	74	9	by	by	ADP
cjfa-8200	74	10	the	the	DET
cjfa-8200	74	11	iasb	iasb	NOUN
cjfa-8200	74	12	on	on	ADP
cjfa-8200	74	13	its	its	PRON
cjfa-8200	74	14	major	major	ADJ
cjfa-8200	74	15	projects	project	NOUN
cjfa-8200	74	16	is	be	AUX
cjfa-8200	74	17	significantly	significantly	ADV
cjfa-8200	74	18	higher	high	ADJ
cjfa-8200	74	19	than	than	ADP
cjfa-8200	74	20	for	for	ADP
cjfa-8200	74	21	minor	minor	ADJ
cjfa-8200	74	22	projects.2	projects.2	ADP
cjfa-8200	74	23	secondly	secondly	ADV
cjfa-8200	74	24	,	,	PUNCT
cjfa-8200	74	25	a	a	DET
cjfa-8200	74	26	wide	wide	ADJ
cjfa-8200	74	27	stream	stream	NOUN
cjfa-8200	74	28	of	of	ADP
cjfa-8200	74	29	literature	literature	NOUN
cjfa-8200	74	30	–	–	PUNCT
cjfa-8200	74	31	e.g.	e.g.	ADV
cjfa-8200	74	32	kenny	kenny	PROPN
cjfa-8200	74	33	&	&	CCONJ
cjfa-8200	74	34	larson	larson	PROPN
cjfa-8200	74	35	(	(	PUNCT
cjfa-8200	74	36	1993	1993	NUM
cjfa-8200	74	37	)	)	PUNCT
cjfa-8200	74	38	,	,	PUNCT
cjfa-8200	74	39	guenther	guenther	PROPN
cjfa-8200	74	40	&	&	CCONJ
cjfa-8200	74	41	hussein	hussein	PROPN
cjfa-8200	74	42	(	(	PUNCT
cjfa-8200	74	43	1995	1995	NUM
cjfa-8200	74	44	)	)	PUNCT
cjfa-8200	74	45	,	,	PUNCT
cjfa-8200	74	46	larson	larson	PROPN
cjfa-8200	74	47	&	&	CCONJ
cjfa-8200	74	48	brown	brown	PROPN
cjfa-8200	74	49	(	(	PUNCT
cjfa-8200	74	50	2001	2001	NUM
cjfa-8200	74	51	)	)	PUNCT
cjfa-8200	74	52	,	,	PUNCT
cjfa-8200	74	53	chee	chee	NOUN
cjfa-8200	74	54	chiu	chiu	PROPN
cjfa-8200	74	55	kwok	kwok	PROPN
cjfa-8200	74	56	&	&	CCONJ
cjfa-8200	74	57	sharp	sharp	PROPN
cjfa-8200	74	58	(	(	PUNCT
cjfa-8200	74	59	2005	2005	NUM
cjfa-8200	74	60	)	)	PUNCT
cjfa-8200	74	61	,	,	PUNCT
cjfa-8200	74	62	giner	giner	NOUN
cjfa-8200	74	63	&	&	CCONJ
cjfa-8200	74	64	arce	arce	PROPN
cjfa-8200	74	65	(	(	PUNCT
cjfa-8200	74	66	2012	2012	NUM
cjfa-8200	74	67	)	)	PUNCT
cjfa-8200	74	68	–	–	PUNCT
cjfa-8200	74	69	documents	document	VERB
cjfa-8200	74	70	the	the	DET
cjfa-8200	74	71	successful	successful	ADJ
cjfa-8200	74	72	achievements	achievement	NOUN
cjfa-8200	74	73	of	of	ADP
cjfa-8200	74	74	lobbyists	lobbyist	NOUN
cjfa-8200	74	75	2	2	NUM
cjfa-8200	74	76	 	 	SPACE
cjfa-8200	74	77	this	this	DET
cjfa-8200	74	78	classification	classification	NOUN
cjfa-8200	74	79	is	be	AUX
cjfa-8200	74	80	used	use	VERB
cjfa-8200	74	81	by	by	ADP
cjfa-8200	74	82	the	the	DET
cjfa-8200	74	83	iasb	iasb	NOUN
cjfa-8200	74	84	and	and	CCONJ
cjfa-8200	74	85	has	have	VERB
cjfa-8200	74	86	an	an	DET
cjfa-8200	74	87	important	important	ADJ
cjfa-8200	74	88	impact	impact	NOUN
cjfa-8200	74	89	on	on	ADP
cjfa-8200	74	90	the	the	DET
cjfa-8200	74	91	length	length	NOUN
cjfa-8200	74	92	and	and	CCONJ
cjfa-8200	74	93	complexity	complexity	NOUN
cjfa-8200	74	94	of	of	ADP
cjfa-8200	74	95	particular	particular	ADJ
cjfa-8200	74	96	due	due	ADJ
cjfa-8200	74	97	process	process	NOUN
cjfa-8200	74	98	(	(	PUNCT
cjfa-8200	74	99	e.g.	e.g.	ADV
cjfa-8200	74	100	for	for	ADP
cjfa-8200	74	101	minor	minor	ADJ
cjfa-8200	74	102	projects	project	NOUN
cjfa-8200	74	103	,	,	PUNCT
cjfa-8200	74	104	no	no	DET
cjfa-8200	74	105	discussion	discussion	NOUN
cjfa-8200	74	106	papers	paper	NOUN
cjfa-8200	74	107	are	be	AUX
cjfa-8200	74	108	issued	issue	VERB
cjfa-8200	74	109	)	)	PUNCT
cjfa-8200	74	110	.	.	PUNCT
cjfa-8200	75	1	david	david	PROPN
cjfa-8200	75	2	procházka134	procházka134	PROPN
cjfa-8200	75	3	on	on	ADP
cjfa-8200	75	4	particular	particular	ADJ
cjfa-8200	75	5	standards	standard	NOUN
cjfa-8200	75	6	-	-	PUNCT
cjfa-8200	75	7	in	in	ADP
cjfa-8200	75	8	-	-	PUNCT
cjfa-8200	75	9	process	process	NOUN
cjfa-8200	75	10	.	.	PUNCT
cjfa-8200	76	1	we	we	PRON
cjfa-8200	76	2	suspect	suspect	VERB
cjfa-8200	76	3	that	that	SCONJ
cjfa-8200	76	4	controversial	controversial	ADJ
cjfa-8200	76	5	nature	nature	NOUN
cjfa-8200	76	6	of	of	ADP
cjfa-8200	76	7	a	a	DET
cjfa-8200	76	8	proposed	propose	VERB
cjfa-8200	76	9	standard	standard	NOUN
cjfa-8200	76	10	can	can	AUX
cjfa-8200	76	11	be	be	AUX
cjfa-8200	76	12	indicated	indicate	VERB
cjfa-8200	76	13	by	by	ADP
cjfa-8200	76	14	the	the	DET
cjfa-8200	76	15	number	number	NOUN
cjfa-8200	76	16	of	of	ADP
cjfa-8200	76	17	comments	comment	NOUN
cjfa-8200	76	18	sent	send	VERB
cjfa-8200	76	19	by	by	ADP
cjfa-8200	76	20	respondents	respondent	NOUN
cjfa-8200	76	21	to	to	ADP
cjfa-8200	76	22	the	the	DET
cjfa-8200	76	23	board	board	NOUN
cjfa-8200	76	24	for	for	ADP
cjfa-8200	76	25	their	their	PRON
cjfa-8200	76	26	consideration	consideration	NOUN
cjfa-8200	76	27	.	.	PUNCT
cjfa-8200	77	1	once	once	ADV
cjfa-8200	77	2	again	again	ADV
cjfa-8200	77	3	with	with	ADP
cjfa-8200	77	4	reference	reference	NOUN
cjfa-8200	77	5	to	to	ADP
cjfa-8200	77	6	the	the	DET
cjfa-8200	77	7	rational	rational	ADJ
cjfa-8200	77	8	model	model	NOUN
cjfa-8200	77	9	of	of	ADP
cjfa-8200	77	10	lobbying	lobbying	NOUN
cjfa-8200	77	11	(	(	PUNCT
cjfa-8200	77	12	sutton	sutton	PROPN
cjfa-8200	77	13	1984	1984	NUM
cjfa-8200	77	14	)	)	PUNCT
cjfa-8200	78	1	and	and	CCONJ
cjfa-8200	78	2	revealed	reveal	VERB
cjfa-8200	78	3	preference	preference	NOUN
cjfa-8200	78	4	theorem	theorem	NOUN
cjfa-8200	78	5	(	(	PUNCT
cjfa-8200	78	6	samuelson	samuelson	PROPN
cjfa-8200	78	7	1938	1938	NUM
cjfa-8200	78	8	)	)	PUNCT
cjfa-8200	79	1	,	,	PUNCT
cjfa-8200	79	2	we	we	PRON
cjfa-8200	79	3	assume	assume	VERB
cjfa-8200	79	4	that	that	SCONJ
cjfa-8200	79	5	comment	comment	NOUN
cjfa-8200	79	6	letters	letter	NOUN
cjfa-8200	79	7	address	address	VERB
cjfa-8200	79	8	the	the	DET
cjfa-8200	79	9	standard	standard	ADJ
cjfa-8200	79	10	-	-	PUNCT
cjfa-8200	79	11	setter	setter	NOUN
cjfa-8200	79	12	’s	’s	PART
cjfa-8200	79	13	proposals	proposal	NOUN
cjfa-8200	79	14	mainly	mainly	ADV
cjfa-8200	79	15	in	in	ADP
cjfa-8200	79	16	negative	negative	ADJ
cjfa-8200	79	17	way	way	NOUN
cjfa-8200	79	18	trying	try	VERB
cjfa-8200	79	19	to	to	PART
cjfa-8200	79	20	achieve	achieve	VERB
cjfa-8200	79	21	a	a	DET
cjfa-8200	79	22	different	different	ADJ
cjfa-8200	79	23	accounting	accounting	NOUN
cjfa-8200	79	24	treatment	treatment	NOUN
cjfa-8200	79	25	.	.	PUNCT
cjfa-8200	80	1	an	an	DET
cjfa-8200	80	2	increasing	increase	VERB
cjfa-8200	80	3	controversy	controversy	NOUN
cjfa-8200	80	4	of	of	ADP
cjfa-8200	80	5	a	a	DET
cjfa-8200	80	6	project	project	NOUN
cjfa-8200	80	7	attracts	attract	VERB
cjfa-8200	80	8	a	a	DET
cjfa-8200	80	9	higher	high	ADJ
cjfa-8200	80	10	attention	attention	NOUN
cjfa-8200	80	11	and	and	CCONJ
cjfa-8200	80	12	reaction	reaction	NOUN
cjfa-8200	80	13	from	from	ADP
cjfa-8200	80	14	affected	affected	ADJ
cjfa-8200	80	15	parties	party	NOUN
cjfa-8200	80	16	,	,	PUNCT
cjfa-8200	80	17	which	which	PRON
cjfa-8200	80	18	in	in	ADP
cjfa-8200	80	19	turn	turn	NOUN
cjfa-8200	80	20	exposes	expose	VERB
cjfa-8200	80	21	the	the	DET
cjfa-8200	80	22	iasb	iasb	NOUN
cjfa-8200	80	23	to	to	ADP
cjfa-8200	80	24	a	a	DET
cjfa-8200	80	25	greater	great	ADJ
cjfa-8200	80	26	pressure	pressure	NOUN
cjfa-8200	80	27	.	.	PUNCT
cjfa-8200	81	1	an	an	DET
cjfa-8200	81	2	increased	increase	VERB
cjfa-8200	81	3	lobbyists	lobbyist	NOUN
cjfa-8200	81	4	’	'	PUNCT
cjfa-8200	81	5	pressure	pressure	NOUN
cjfa-8200	81	6	may	may	AUX
cjfa-8200	81	7	weaken	weaken	VERB
cjfa-8200	81	8	the	the	DET
cjfa-8200	81	9	iasb	iasb	ADJ
cjfa-8200	81	10	power	power	NOUN
cjfa-8200	81	11	to	to	PART
cjfa-8200	81	12	defend	defend	VERB
cjfa-8200	81	13	its	its	PRON
cjfa-8200	81	14	position	position	NOUN
cjfa-8200	81	15	in	in	ADP
cjfa-8200	81	16	standard	standard	NOUN
cjfa-8200	81	17	-	-	PUNCT
cjfa-8200	81	18	setting	setting	NOUN
cjfa-8200	81	19	and	and	CCONJ
cjfa-8200	81	20	thus	thus	ADV
cjfa-8200	81	21	to	to	PART
cjfa-8200	81	22	succumb	succumb	VERB
cjfa-8200	81	23	to	to	ADP
cjfa-8200	81	24	lobbyists	lobbyist	NOUN
cjfa-8200	81	25	by	by	ADP
cjfa-8200	81	26	significantly	significantly	ADV
cjfa-8200	81	27	revising	revise	VERB
cjfa-8200	81	28	project	project	NOUN
cjfa-8200	81	29	or	or	CCONJ
cjfa-8200	81	30	even	even	ADV
cjfa-8200	81	31	by	by	ADP
cjfa-8200	81	32	stopping	stop	VERB
cjfa-8200	81	33	it	it	PRON
cjfa-8200	81	34	.	.	PUNCT
cjfa-8200	82	1	h2	h2	NOUN
cjfa-8200	82	2	:	:	PUNCT
cjfa-8200	82	3	the	the	DET
cjfa-8200	82	4	number	number	NOUN
cjfa-8200	82	5	of	of	ADP
cjfa-8200	82	6	comment	comment	NOUN
cjfa-8200	82	7	letters	letter	NOUN
cjfa-8200	82	8	received	receive	VERB
cjfa-8200	82	9	by	by	ADP
cjfa-8200	82	10	the	the	DET
cjfa-8200	82	11	iasb	iasb	NOUN
cjfa-8200	82	12	on	on	ADP
cjfa-8200	82	13	exposure	exposure	NOUN
cjfa-8200	82	14	drafts	draft	NOUN
cjfa-8200	82	15	of	of	ADP
cjfa-8200	82	16	the	the	DET
cjfa-8200	82	17	projects	project	NOUN
cjfa-8200	82	18	,	,	PUNCT
cjfa-8200	82	19	which	which	PRON
cjfa-8200	82	20	were	be	AUX
cjfa-8200	82	21	revised	revise	VERB
cjfa-8200	82	22	/	/	SYM
cjfa-8200	82	23	stopped	stop	VERB
cjfa-8200	82	24	,	,	PUNCT
cjfa-8200	82	25	is	be	AUX
cjfa-8200	82	26	significantly	significantly	ADV
cjfa-8200	82	27	higher	high	ADJ
cjfa-8200	82	28	than	than	ADP
cjfa-8200	82	29	for	for	ADP
cjfa-8200	82	30	the	the	DET
cjfa-8200	82	31	projects	project	NOUN
cjfa-8200	82	32	successfully	successfully	ADV
cjfa-8200	82	33	completed	complete	VERB
cjfa-8200	82	34	after	after	ADP
cjfa-8200	82	35	the	the	DET
cjfa-8200	82	36	issuance	issuance	NOUN
cjfa-8200	82	37	of	of	ADP
cjfa-8200	82	38	exposure	exposure	NOUN
cjfa-8200	82	39	draft	draft	NOUN
cjfa-8200	82	40	.	.	PUNCT
cjfa-8200	83	1	the	the	DET
cjfa-8200	83	2	outcome	outcome	NOUN
cjfa-8200	83	3	of	of	ADP
cjfa-8200	83	4	the	the	DET
cjfa-8200	83	5	research	research	NOUN
cjfa-8200	83	6	process	process	NOUN
cjfa-8200	83	7	to	to	PART
cjfa-8200	83	8	test	test	VERB
cjfa-8200	83	9	both	both	DET
cjfa-8200	83	10	hypotheses	hypothesis	NOUN
cjfa-8200	83	11	,	,	PUNCT
cjfa-8200	83	12	we	we	PRON
cjfa-8200	83	13	compiled	compile	VERB
cjfa-8200	83	14	data	datum	NOUN
cjfa-8200	83	15	on	on	ADP
cjfa-8200	83	16	the	the	DET
cjfa-8200	83	17	volume	volume	NOUN
cjfa-8200	83	18	of	of	ADP
cjfa-8200	83	19	comments	comment	NOUN
cjfa-8200	83	20	letters	letter	NOUN
cjfa-8200	83	21	received	receive	VERB
cjfa-8200	83	22	for	for	ADP
cjfa-8200	83	23	projects	project	NOUN
cjfa-8200	83	24	on	on	ADP
cjfa-8200	83	25	the	the	DET
cjfa-8200	83	26	iasb	iasb	NOUN
cjfa-8200	83	27	’s	’s	PART
cjfa-8200	83	28	agenda	agenda	NOUN
cjfa-8200	83	29	from	from	ADP
cjfa-8200	83	30	2006	2006	NUM
cjfa-8200	83	31	(	(	PUNCT
cjfa-8200	83	32	till	till	SCONJ
cjfa-8200	83	33	2014	2014	NUM
cjfa-8200	83	34	)	)	PUNCT
cjfa-8200	83	35	.	.	PUNCT
cjfa-8200	84	1	data	datum	NOUN
cjfa-8200	84	2	are	be	AUX
cjfa-8200	84	3	available	available	ADJ
cjfa-8200	84	4	on	on	ADP
cjfa-8200	84	5	the	the	DET
cjfa-8200	84	6	iasb	iasb	ADJ
cjfa-8200	84	7	website	website	NOUN
cjfa-8200	84	8	in	in	ADP
cjfa-8200	84	9	miscellaneous	miscellaneous	ADJ
cjfa-8200	84	10	documents	document	NOUN
cjfa-8200	84	11	informing	inform	VERB
cjfa-8200	84	12	about	about	ADP
cjfa-8200	84	13	the	the	DET
cjfa-8200	84	14	development	development	NOUN
cjfa-8200	84	15	of	of	ADP
cjfa-8200	84	16	corresponding	corresponding	ADJ
cjfa-8200	84	17	projects	project	NOUN
cjfa-8200	84	18	-	-	PUNCT
cjfa-8200	84	19	in	in	ADP
cjfa-8200	84	20	-	-	PUNCT
cjfa-8200	84	21	progress	progress	NOUN
cjfa-8200	84	22	and	and	CCONJ
cjfa-8200	84	23	finished	finished	ADJ
cjfa-8200	84	24	projects	project	NOUN
cjfa-8200	84	25	.	.	PUNCT
cjfa-8200	85	1	the	the	DET
cjfa-8200	85	2	extent	extent	NOUN
cjfa-8200	85	3	of	of	ADP
cjfa-8200	85	4	public	public	ADJ
cjfa-8200	85	5	reaction	reaction	NOUN
cjfa-8200	85	6	to	to	ADP
cjfa-8200	85	7	the	the	DET
cjfa-8200	85	8	documents	document	NOUN
cjfa-8200	85	9	issued	issue	VERB
cjfa-8200	85	10	by	by	ADP
cjfa-8200	85	11	the	the	DET
cjfa-8200	85	12	iasb	iasb	NOUN
cjfa-8200	85	13	in	in	ADP
cjfa-8200	85	14	period	period	NOUN
cjfa-8200	85	15	2006	2006	NUM
cjfa-8200	85	16	and	and	CCONJ
cjfa-8200	85	17	later	later	ADV
cjfa-8200	85	18	is	be	AUX
cjfa-8200	85	19	summarised	summarise	VERB
cjfa-8200	85	20	in	in	ADP
cjfa-8200	85	21	tab	tab	NOUN
cjfa-8200	85	22	.	.	PUNCT
cjfa-8200	86	1	1	1	NUM
cjfa-8200	86	2	–	–	PUNCT
cjfa-8200	86	3	tab	tab	NOUN
cjfa-8200	86	4	.	.	PUNCT
cjfa-8200	86	5	4	4	NUM
cjfa-8200	86	6	,	,	PUNCT
cjfa-8200	86	7	which	which	PRON
cjfa-8200	86	8	present	present	VERB
cjfa-8200	86	9	the	the	DET
cjfa-8200	86	10	number	number	NOUN
cjfa-8200	86	11	of	of	ADP
cjfa-8200	86	12	comment	comment	NOUN
cjfa-8200	86	13	letters	letter	NOUN
cjfa-8200	86	14	received	receive	VERB
cjfa-8200	86	15	to	to	ADP
cjfa-8200	86	16	all	all	DET
cjfa-8200	86	17	iasb	iasb	NOUN
cjfa-8200	86	18	’s	’s	PART
cjfa-8200	86	19	projects.3	projects.3	NOUN
cjfa-8200	86	20	the	the	DET
cjfa-8200	86	21	projects	project	NOUN
cjfa-8200	86	22	are	be	AUX
cjfa-8200	86	23	classified	classify	VERB
cjfa-8200	86	24	into	into	ADP
cjfa-8200	86	25	two	two	NUM
cjfa-8200	86	26	groups	group	NOUN
cjfa-8200	86	27	:	:	PUNCT
cjfa-8200	86	28	major	major	ADJ
cjfa-8200	86	29	and	and	CCONJ
cjfa-8200	86	30	minor	minor	ADJ
cjfa-8200	86	31	projects	project	NOUN
cjfa-8200	86	32	.	.	PUNCT
cjfa-8200	87	1	minor	minor	ADJ
cjfa-8200	87	2	projects	project	NOUN
cjfa-8200	87	3	(	(	PUNCT
cjfa-8200	87	4	tab	tab	NOUN
cjfa-8200	87	5	.	.	NOUN
cjfa-8200	87	6	4	4	X
cjfa-8200	87	7	)	)	PUNCT
cjfa-8200	87	8	cover	cover	VERB
cjfa-8200	87	9	partial	partial	ADJ
cjfa-8200	87	10	amendments	amendment	NOUN
cjfa-8200	87	11	to	to	ADP
cjfa-8200	87	12	existing	exist	VERB
cjfa-8200	87	13	standards	standard	NOUN
cjfa-8200	87	14	.	.	PUNCT
cjfa-8200	88	1	as	as	SCONJ
cjfa-8200	88	2	these	these	DET
cjfa-8200	88	3	updates	update	NOUN
cjfa-8200	88	4	are	be	AUX
cjfa-8200	88	5	less	less	ADV
cjfa-8200	88	6	complex	complex	ADJ
cjfa-8200	88	7	,	,	PUNCT
cjfa-8200	88	8	only	only	ADV
cjfa-8200	88	9	compulsory	compulsory	ADJ
cjfa-8200	88	10	documents	document	NOUN
cjfa-8200	88	11	(	(	PUNCT
cjfa-8200	88	12	i.e.	i.e.	X
cjfa-8200	88	13	exposure	exposure	NOUN
cjfa-8200	88	14	drafts	draft	NOUN
cjfa-8200	88	15	)	)	PUNCT
cjfa-8200	88	16	are	be	AUX
cjfa-8200	88	17	issued	issue	VERB
cjfa-8200	88	18	within	within	ADP
cjfa-8200	88	19	the	the	DET
cjfa-8200	88	20	due	due	ADJ
cjfa-8200	88	21	process	process	NOUN
cjfa-8200	88	22	.	.	PUNCT
cjfa-8200	89	1	major	major	ADJ
cjfa-8200	89	2	projects	project	NOUN
cjfa-8200	89	3	are	be	AUX
cjfa-8200	89	4	broken	break	VERB
cjfa-8200	89	5	down	down	ADP
cjfa-8200	89	6	into	into	ADP
cjfa-8200	89	7	three	three	NUM
cjfa-8200	89	8	subclasses	subclass	NOUN
cjfa-8200	89	9	.	.	PUNCT
cjfa-8200	90	1	the	the	DET
cjfa-8200	90	2	iasb	iasb	NOUN
cjfa-8200	90	3	’s	’s	PART
cjfa-8200	90	4	projects	project	NOUN
cjfa-8200	90	5	related	relate	VERB
cjfa-8200	90	6	to	to	ADP
cjfa-8200	90	7	financial	financial	ADJ
cjfa-8200	90	8	instruments	instrument	NOUN
cjfa-8200	90	9	and	and	CCONJ
cjfa-8200	90	10	projects	project	NOUN
cjfa-8200	90	11	on	on	ADP
cjfa-8200	90	12	conceptual	conceptual	ADJ
cjfa-8200	90	13	framework	framework	NOUN
cjfa-8200	90	14	/	/	SYM
cjfa-8200	90	15	financial	financial	ADJ
cjfa-8200	90	16	statement	statement	NOUN
cjfa-8200	90	17	presentation	presentation	NOUN
cjfa-8200	90	18	are	be	AUX
cjfa-8200	90	19	displayed	display	VERB
cjfa-8200	90	20	separately	separately	ADV
cjfa-8200	90	21	in	in	ADP
cjfa-8200	90	22	tab	tab	NOUN
cjfa-8200	90	23	.	.	PUNCT
cjfa-8200	90	24	2	2	NUM
cjfa-8200	90	25	and	and	CCONJ
cjfa-8200	90	26	tab	tab	NOUN
cjfa-8200	90	27	.	.	PUNCT
cjfa-8200	91	1	3	3	X
cjfa-8200	91	2	.	.	X
cjfa-8200	92	1	the	the	DET
cjfa-8200	92	2	numbers	number	NOUN
cjfa-8200	92	3	of	of	ADP
cjfa-8200	92	4	comment	comment	NOUN
cjfa-8200	92	5	letters	letter	NOUN
cjfa-8200	92	6	to	to	ADP
cjfa-8200	92	7	remaining	remain	VERB
cjfa-8200	92	8	major	major	ADJ
cjfa-8200	92	9	projects	project	NOUN
cjfa-8200	92	10	are	be	AUX
cjfa-8200	92	11	outlined	outline	VERB
cjfa-8200	92	12	in	in	ADP
cjfa-8200	92	13	tab	tab	NOUN
cjfa-8200	92	14	.	.	PUNCT
cjfa-8200	93	1	1	1	NUM
cjfa-8200	93	2	.	.	X
cjfa-8200	93	3	3	3	NUM
cjfa-8200	93	4	 	 	SPACE
cjfa-8200	93	5	except	except	SCONJ
cjfa-8200	93	6	for	for	ADP
cjfa-8200	93	7	the	the	DET
cjfa-8200	93	8	annual	annual	ADJ
cjfa-8200	93	9	improvements	improvement	NOUN
cjfa-8200	93	10	,	,	PUNCT
cjfa-8200	93	11	which	which	PRON
cjfa-8200	93	12	are	be	AUX
cjfa-8200	93	13	left	leave	VERB
cjfa-8200	93	14	from	from	ADP
cjfa-8200	93	15	the	the	DET
cjfa-8200	93	16	analysis	analysis	NOUN
cjfa-8200	93	17	aside	aside	ADV
cjfa-8200	93	18	.	.	PUNCT
cjfa-8200	94	1	lobbying	lobby	VERB
cjfa-8200	94	2	on	on	ADP
cjfa-8200	94	3	the	the	DET
cjfa-8200	94	4	iasb	iasb	ADJ
cjfa-8200	94	5	standards	standard	NOUN
cjfa-8200	94	6	:	:	PUNCT
cjfa-8200	94	7	an	an	DET
cjfa-8200	94	8	analysis	analysis	NOUN
cjfa-8200	94	9	of	of	ADP
cjfa-8200	94	10	the	the	DET
cjfa-8200	94	11	lobbyists	lobbyist	NOUN
cjfa-8200	94	12	…	…	PUNCT
cjfa-8200	94	13	135	135	NUM
cjfa-8200	94	14	table	table	NOUN
cjfa-8200	94	15	1	1	NUM
cjfa-8200	94	16	.	.	PUNCT
cjfa-8200	94	17	number	number	NOUN
cjfa-8200	94	18	of	of	ADP
cjfa-8200	94	19	comments	comment	NOUN
cjfa-8200	94	20	letters	letter	NOUN
cjfa-8200	94	21	on	on	ADP
cjfa-8200	94	22	iasb	iasb	NOUN
cjfa-8200	94	23	’s	’s	PART
cjfa-8200	94	24	major	major	ADJ
cjfa-8200	94	25	projects	project	NOUN
cjfa-8200	94	26	(	(	PUNCT
cjfa-8200	94	27	excluding	exclude	VERB
cjfa-8200	94	28	projects	project	NOUN
cjfa-8200	94	29	on	on	ADP
cjfa-8200	94	30	financial	financial	ADJ
cjfa-8200	94	31	instruments	instrument	NOUN
cjfa-8200	94	32	,	,	PUNCT
cjfa-8200	94	33	framework	framework	NOUN
cjfa-8200	94	34	and	and	CCONJ
cjfa-8200	94	35	presentation	presentation	NOUN
cjfa-8200	94	36	)	)	PUNCT
cjfa-8200	94	37	successfully	successfully	ADV
cjfa-8200	94	38	completed	complete	VERB
cjfa-8200	94	39	projects	project	NOUN
cjfa-8200	94	40	dp	dp	NOUN
cjfa-8200	94	41	ed	ed	NOUN
cjfa-8200	94	42	r	r	PROPN
cjfa-8200	94	43	-	-	PUNCT
cjfa-8200	94	44	ed	ed	NOUN
cjfa-8200	94	45	ifrs	ifrs	PROPN
cjfa-8200	94	46	8	8	NUM
cjfa-8200	94	47	178	178	NUM
cjfa-8200	94	48	ifrs	ifrs	NOUN
cjfa-8200	94	49	10/12	10/12	NUM
cjfa-8200	94	50	156	156	NUM
cjfa-8200	94	51	ifrs	ifrs	NOUN
cjfa-8200	94	52	11	11	NUM
cjfa-8200	94	53	111	111	NUM
cjfa-8200	94	54	ifrs	ifrs	NOUN
cjfa-8200	94	55	13	13	NUM
cjfa-8200	94	56	136	136	NUM
cjfa-8200	94	57	180	180	NUM
cjfa-8200	94	58	91	91	NUM
cjfa-8200	94	59	ifrs	ifrs	NOUN
cjfa-8200	94	60	14	14	NUM
cjfa-8200	94	61	100	100	NUM
cjfa-8200	94	62	ifrs	ifrs	NOUN
cjfa-8200	94	63	15	15	NUM
cjfa-8200	94	64	211	211	NUM
cjfa-8200	94	65	986	986	NUM
cjfa-8200	94	66	357	357	NUM
cjfa-8200	94	67	management	management	NOUN
cjfa-8200	94	68	commentary	commentary	NOUN
cjfa-8200	94	69	112	112	NUM
cjfa-8200	94	70	103	103	NUM
cjfa-8200	94	71	ias	ia	NOUN
cjfa-8200	94	72	24	24	NUM
cjfa-8200	94	73	:	:	PUNCT
cjfa-8200	94	74	revision	revision	NOUN
cjfa-8200	94	75	72	72	NUM
cjfa-8200	94	76	74	74	NUM
cjfa-8200	94	77	projects	project	NOUN
cjfa-8200	94	78	in	in	ADP
cjfa-8200	94	79	progress	progress	NOUN
cjfa-8200	94	80	dp	dp	NOUN
cjfa-8200	95	1	ed	ed	NOUN
cjfa-8200	95	2	r	r	PROPN
cjfa-8200	95	3	-	-	PUNCT
cjfa-8200	95	4	ed	ed	NOUN
cjfa-8200	95	5	ifrs	ifrs	PROPN
cjfa-8200	95	6	4	4	NUM
cjfa-8200	95	7	:	:	PUNCT
cjfa-8200	95	8	phase	phase	NOUN
cjfa-8200	95	9	ii	ii	PROPN
cjfa-8200	95	10	158	158	NUM
cjfa-8200	95	11	253	253	NUM
cjfa-8200	95	12	194	194	NUM
cjfa-8200	95	13	ias	ias	PROPN
cjfa-8200	95	14	17	17	NUM
cjfa-8200	95	15	:	:	PUNCT
cjfa-8200	95	16	new	new	ADJ
cjfa-8200	95	17	standard	standard	NOUN
cjfa-8200	95	18	on	on	ADP
cjfa-8200	95	19	leases	lease	NOUN
cjfa-8200	95	20	290	290	NUM
cjfa-8200	95	21	760	760	NUM
cjfa-8200	95	22	638	638	NUM
cjfa-8200	95	23	ias	ia	NOUN
cjfa-8200	95	24	19	19	NUM
cjfa-8200	95	25	:	:	PUNCT
cjfa-8200	95	26	conceptual	conceptual	ADJ
cjfa-8200	95	27	revision	revision	NOUN
cjfa-8200	95	28	152	152	NUM
cjfa-8200	95	29	paused	pause	VERB
cjfa-8200	95	30	/	/	SYM
cjfa-8200	95	31	stopped	stop	VERB
cjfa-8200	95	32	projects	project	NOUN
cjfa-8200	95	33	dp	dp	NOUN
cjfa-8200	95	34	ed	ed	NOUN
cjfa-8200	95	35	r	r	PROPN
cjfa-8200	95	36	-	-	PUNCT
cjfa-8200	95	37	ed	ed	NOUN
cjfa-8200	95	38	rate	rate	NOUN
cjfa-8200	95	39	-	-	PUNCT
cjfa-8200	95	40	regulated	regulate	VERB
cjfa-8200	95	41	activities	activity	NOUN
cjfa-8200	95	42	155	155	NUM
cjfa-8200	95	43	liabilities	liability	NOUN
cjfa-8200	95	44	212	212	NUM
cjfa-8200	95	45	extractive	extractive	ADJ
cjfa-8200	95	46	activities	activity	NOUN
cjfa-8200	95	47	139	139	NUM
cjfa-8200	95	48	discount	discount	NOUN
cjfa-8200	95	49	rate	rate	NOUN
cjfa-8200	95	50	for	for	ADP
cjfa-8200	95	51	employee	employee	NOUN
cjfa-8200	95	52	benefits	benefit	NOUN
cjfa-8200	95	53	106	106	NUM
cjfa-8200	95	54	s	s	NOUN
cjfa-8200	95	55	o	o	NOUN
cjfa-8200	95	56	u	u	NOUN
cjfa-8200	95	57	r	r	NOUN
cjfa-8200	95	58	c	c	NOUN
cjfa-8200	95	59	e	e	NOUN
cjfa-8200	95	60	:	:	PUNCT
cjfa-8200	95	61	own	own	ADJ
cjfa-8200	95	62	compilation	compilation	NOUN
cjfa-8200	95	63	using	use	VERB
cjfa-8200	95	64	the	the	DET
cjfa-8200	95	65	iasb	iasb	ADJ
cjfa-8200	95	66	information	information	NOUN
cjfa-8200	95	67	on	on	ADP
cjfa-8200	95	68	projects	project	NOUN
cjfa-8200	95	69	available	available	ADJ
cjfa-8200	95	70	at	at	ADP
cjfa-8200	95	71	http://www.ifrs	http://www.ifrs	PROPN
cjfa-8200	95	72	.	.	PUNCT
cjfa-8200	96	1	org	org	ADJ
cjfa-8200	96	2	/	/	SYM
cjfa-8200	96	3	current	current	ADJ
cjfa-8200	96	4	-	-	PUNCT
cjfa-8200	96	5	projects	project	NOUN
cjfa-8200	96	6	/	/	SYM
cjfa-8200	96	7	iasb	iasb	NOUN
cjfa-8200	96	8	-	-	PUNCT
cjfa-8200	96	9	projects	project	NOUN
cjfa-8200	96	10	/	/	SYM
cjfa-8200	96	11	pages	page	NOUN
cjfa-8200	96	12	/	/	SYM
cjfa-8200	96	13	all_projects.aspx	all_projects.aspx	NOUN
cjfa-8200	96	14	.	.	PUNCT
cjfa-8200	97	1	n	n	CCONJ
cjfa-8200	97	2	o	o	NOUN
cjfa-8200	97	3	t	t	NOUN
cjfa-8200	97	4	e	e	NOUN
cjfa-8200	97	5	:	:	PUNCT
cjfa-8200	97	6	dp	dp	NOUN
cjfa-8200	97	7	(	(	PUNCT
cjfa-8200	97	8	discussion	discussion	NOUN
cjfa-8200	97	9	paper	paper	NOUN
cjfa-8200	97	10	)	)	PUNCT
cjfa-8200	97	11	;	;	PUNCT
cjfa-8200	97	12	ed	ed	NOUN
cjfa-8200	97	13	(	(	PUNCT
cjfa-8200	97	14	exposure	exposure	NOUN
cjfa-8200	97	15	draft	draft	NOUN
cjfa-8200	97	16	)	)	PUNCT
cjfa-8200	97	17	;	;	PUNCT
cjfa-8200	97	18	r	r	X
cjfa-8200	97	19	-	-	PUNCT
cjfa-8200	97	20	ed	ed	NOUN
cjfa-8200	97	21	(	(	PUNCT
cjfa-8200	97	22	revised	revise	VERB
cjfa-8200	97	23	exposure	exposure	NOUN
cjfa-8200	97	24	draft	draft	NOUN
cjfa-8200	97	25	)	)	PUNCT
cjfa-8200	97	26	table	table	NOUN
cjfa-8200	97	27	2	2	NUM
cjfa-8200	97	28	.	.	X
cjfa-8200	97	29	number	number	NOUN
cjfa-8200	97	30	of	of	ADP
cjfa-8200	97	31	comments	comment	NOUN
cjfa-8200	97	32	letters	letter	NOUN
cjfa-8200	97	33	on	on	ADP
cjfa-8200	97	34	financial	financial	ADJ
cjfa-8200	97	35	instruments	instrument	NOUN
cjfa-8200	97	36	related	relate	VERB
cjfa-8200	97	37	projects	project	NOUN
cjfa-8200	97	38	projects	project	NOUN
cjfa-8200	97	39	on	on	ADP
cjfa-8200	97	40	financial	financial	ADJ
cjfa-8200	97	41	instruments	instrument	NOUN
cjfa-8200	97	42	dp	dp	NOUN
cjfa-8200	97	43	ed	ed	NOUN
cjfa-8200	97	44	r	r	PROPN
cjfa-8200	97	45	-	-	PUNCT
cjfa-8200	97	46	ed	ed	NOUN
cjfa-8200	97	47	financial	financial	ADJ
cjfa-8200	97	48	instruments	instrument	NOUN
cjfa-8200	97	49	:	:	PUNCT
cjfa-8200	97	50	joint	joint	ADJ
cjfa-8200	97	51	dp	dp	NOUN
cjfa-8200	97	52	for	for	ADP
cjfa-8200	97	53	phase	phase	NOUN
cjfa-8200	97	54	i	i	PRON
cjfa-8200	97	55	–	–	PUNCT
cjfa-8200	97	56	iii	iii	X
cjfa-8200	97	57	reducing	reduce	VERB
cjfa-8200	97	58	complexity	complexity	NOUN
cjfa-8200	97	59	in	in	ADP
cjfa-8200	97	60	reporting	report	VERB
cjfa-8200	97	61	financial	financial	ADJ
cjfa-8200	97	62	instruments	instrument	NOUN
cjfa-8200	97	63	162	162	NUM
cjfa-8200	97	64	phase	phase	NOUN
cjfa-8200	98	1	i	i	PRON
cjfa-8200	98	2	:	:	PUNCT
cjfa-8200	98	3	classification	classification	NOUN
cjfa-8200	98	4	and	and	CCONJ
cjfa-8200	98	5	measurement	measurement	NOUN
cjfa-8200	98	6	financial	financial	ADJ
cjfa-8200	98	7	instruments	instrument	NOUN
cjfa-8200	98	8	:	:	PUNCT
cjfa-8200	98	9	classification	classification	NOUN
cjfa-8200	98	10	and	and	CCONJ
cjfa-8200	98	11	measurement	measurement	NOUN
cjfa-8200	98	12	210	210	NUM
cjfa-8200	98	13	fair	fair	ADJ
cjfa-8200	98	14	value	value	NOUN
cjfa-8200	98	15	option	option	NOUN
cjfa-8200	98	16	for	for	ADP
cjfa-8200	98	17	financial	financial	ADJ
cjfa-8200	98	18	liabilities	liability	NOUN
cjfa-8200	98	19	125	125	NUM
cjfa-8200	98	20	david	david	PROPN
cjfa-8200	98	21	procházka136	procházka136	PROPN
cjfa-8200	98	22	projects	project	NOUN
cjfa-8200	98	23	on	on	ADP
cjfa-8200	98	24	financial	financial	ADJ
cjfa-8200	98	25	instruments	instrument	NOUN
cjfa-8200	98	26	dp	dp	NOUN
cjfa-8200	98	27	ed	ed	NOUN
cjfa-8200	98	28	r	r	PROPN
cjfa-8200	98	29	-	-	PUNCT
cjfa-8200	98	30	ed	ed	NOUN
cjfa-8200	98	31	classification	classification	NOUN
cjfa-8200	98	32	and	and	CCONJ
cjfa-8200	98	33	measurement	measurement	NOUN
cjfa-8200	98	34	:	:	PUNCT
cjfa-8200	98	35	limited	limited	ADJ
cjfa-8200	98	36	amendments	amendment	NOUN
cjfa-8200	98	37	to	to	ADP
cjfa-8200	98	38	ifrs	ifrs	PROPN
cjfa-8200	98	39	9	9	NUM
cjfa-8200	98	40	167	167	NUM
cjfa-8200	98	41	phase	phase	NOUN
cjfa-8200	98	42	ii	ii	NOUN
cjfa-8200	98	43	:	:	PUNCT
cjfa-8200	98	44	impairment	impairment	ADJ
cjfa-8200	98	45	request	request	NOUN
cjfa-8200	98	46	for	for	ADP
cjfa-8200	98	47	information	information	NOUN
cjfa-8200	98	48	79	79	NUM
cjfa-8200	98	49	financial	financial	ADJ
cjfa-8200	98	50	instruments	instrument	NOUN
cjfa-8200	98	51	:	:	PUNCT
cjfa-8200	98	52	impairment	impairment	VERB
cjfa-8200	98	53	187	187	NUM
cjfa-8200	98	54	financial	financial	ADJ
cjfa-8200	98	55	instruments	instrument	NOUN
cjfa-8200	98	56	:	:	PUNCT
cjfa-8200	98	57	impairment	impairment	NOUN
cjfa-8200	98	58	(	(	PUNCT
cjfa-8200	98	59	supplementary	supplementary	ADJ
cjfa-8200	98	60	documents	document	NOUN
cjfa-8200	98	61	)	)	PUNCT
cjfa-8200	98	62	180	180	NUM
cjfa-8200	98	63	phase	phase	NOUN
cjfa-8200	98	64	iii	iii	NOUN
cjfa-8200	98	65	:	:	PUNCT
cjfa-8200	98	66	hedge	hedge	NOUN
cjfa-8200	98	67	accounting	accounting	NOUN
cjfa-8200	98	68	hedge	hedge	NOUN
cjfa-8200	98	69	accounting	account	VERB
cjfa-8200	98	70	216	216	NUM
cjfa-8200	98	71	other	other	ADJ
cjfa-8200	98	72	minor	minor	ADJ
cjfa-8200	98	73	projects	project	NOUN
cjfa-8200	98	74	on	on	ADP
cjfa-8200	98	75	financial	financial	ADJ
cjfa-8200	98	76	instruments	instrument	NOUN
cjfa-8200	99	1	exposures	exposure	NOUN
cjfa-8200	99	2	qualifying	qualify	VERB
cjfa-8200	99	3	for	for	ADP
cjfa-8200	99	4	hedge	hedge	NOUN
cjfa-8200	99	5	accounting	account	VERB
cjfa-8200	99	6	75	75	NUM
cjfa-8200	99	7	financial	financial	ADJ
cjfa-8200	99	8	instruments	instrument	NOUN
cjfa-8200	99	9	:	:	PUNCT
cjfa-8200	99	10	puttable	puttable	ADJ
cjfa-8200	99	11	instruments	instrument	NOUN
cjfa-8200	99	12	88	88	NUM
cjfa-8200	99	13	asset	asset	NOUN
cjfa-8200	99	14	and	and	CCONJ
cjfa-8200	99	15	liability	liability	NOUN
cjfa-8200	99	16	offsetting	offset	VERB
cjfa-8200	99	17	162	162	NUM
cjfa-8200	99	18	s	s	NOUN
cjfa-8200	99	19	o	o	NOUN
cjfa-8200	99	20	u	u	NOUN
cjfa-8200	99	21	r	r	NOUN
cjfa-8200	99	22	c	c	NOUN
cjfa-8200	99	23	e	e	NOUN
cjfa-8200	99	24	:	:	PUNCT
cjfa-8200	99	25	own	own	ADJ
cjfa-8200	99	26	compilation	compilation	NOUN
cjfa-8200	99	27	using	use	VERB
cjfa-8200	99	28	the	the	DET
cjfa-8200	99	29	iasb	iasb	ADJ
cjfa-8200	99	30	information	information	NOUN
cjfa-8200	99	31	on	on	ADP
cjfa-8200	99	32	projects	project	NOUN
cjfa-8200	99	33	available	available	ADJ
cjfa-8200	99	34	at	at	ADP
cjfa-8200	99	35	http://www.ifrs	http://www.ifrs	PROPN
cjfa-8200	99	36	.	.	PUNCT
cjfa-8200	100	1	org	org	ADJ
cjfa-8200	100	2	/	/	SYM
cjfa-8200	100	3	current	current	ADJ
cjfa-8200	100	4	-	-	PUNCT
cjfa-8200	100	5	projects	project	NOUN
cjfa-8200	100	6	/	/	SYM
cjfa-8200	100	7	iasb	iasb	NOUN
cjfa-8200	100	8	-	-	PUNCT
cjfa-8200	100	9	projects	project	NOUN
cjfa-8200	100	10	/	/	SYM
cjfa-8200	100	11	pages	page	NOUN
cjfa-8200	100	12	/	/	SYM
cjfa-8200	100	13	all_projects.aspx	all_projects.aspx	NOUN
cjfa-8200	100	14	.	.	PUNCT
cjfa-8200	101	1	table	table	NOUN
cjfa-8200	101	2	3	3	NUM
cjfa-8200	101	3	.	.	X
cjfa-8200	101	4	number	number	NOUN
cjfa-8200	101	5	of	of	ADP
cjfa-8200	101	6	comments	comment	NOUN
cjfa-8200	101	7	letters	letter	NOUN
cjfa-8200	101	8	on	on	ADP
cjfa-8200	101	9	other	other	ADJ
cjfa-8200	101	10	iasb	iasb	NOUN
cjfa-8200	101	11	’s	’s	PART
cjfa-8200	101	12	major	major	ADJ
cjfa-8200	101	13	projects	project	NOUN
cjfa-8200	101	14	conceptual	conceptual	ADJ
cjfa-8200	101	15	framework	framework	NOUN
cjfa-8200	101	16	projects	project	VERB
cjfa-8200	101	17	dp	dp	NOUN
cjfa-8200	102	1	ed	ed	NOUN
cjfa-8200	102	2	r	r	PROPN
cjfa-8200	102	3	-	-	PUNCT
cjfa-8200	102	4	ed	ed	NOUN
cjfa-8200	102	5	cr	cr	PROPN
cjfa-8200	102	6	phase	phase	NOUN
cjfa-8200	102	7	a	a	PRON
cjfa-8200	102	8	(	(	PUNCT
cjfa-8200	102	9	jul	jul	PROPN
cjfa-8200	102	10	2006	2006	NUM
cjfa-8200	102	11	)	)	PUNCT
cjfa-8200	102	12	179	179	NUM
cjfa-8200	102	13	cr	cr	PROPN
cjfa-8200	102	14	phase	phase	PROPN
cjfa-8200	102	15	b	b	PROPN
cjfa-8200	102	16	(	(	PUNCT
cjfa-8200	102	17	nov	nov	PROPN
cjfa-8200	102	18	2005	2005	NUM
cjfa-8200	102	19	)	)	PUNCT
cjfa-8200	102	20	86	86	NUM
cjfa-8200	102	21	cr	cr	NOUN
cjfa-8200	102	22	phase	phase	NOUN
cjfa-8200	103	1	d	d	PROPN
cjfa-8200	103	2	(	(	PUNCT
cjfa-8200	103	3	mar	mar	PROPN
cjfa-8200	103	4	2010	2010	NUM
cjfa-8200	103	5	)	)	PUNCT
cjfa-8200	103	6	114	114	NUM
cjfa-8200	103	7	cr	cr	PROPN
cjfa-8200	103	8	review	review	PROPN
cjfa-8200	103	9	(	(	PUNCT
cjfa-8200	103	10	jul	jul	PROPN
cjfa-8200	103	11	2013	2013	NUM
cjfa-8200	103	12	)	)	PUNCT
cjfa-8200	103	13	243	243	NUM
cjfa-8200	103	14	financial	financial	ADJ
cjfa-8200	103	15	statements	statement	NOUN
cjfa-8200	103	16	presentation	presentation	NOUN
cjfa-8200	103	17	projects	project	VERB
cjfa-8200	103	18	dp	dp	NOUN
cjfa-8200	103	19	ed	ed	NOUN
cjfa-8200	103	20	r	r	PROPN
cjfa-8200	103	21	-	-	PUNCT
cjfa-8200	103	22	ed	ed	NOUN
cjfa-8200	103	23	ias	ias	ADJ
cjfa-8200	103	24	1	1	NUM
cjfa-8200	103	25	phase	phase	NOUN
cjfa-8200	103	26	a	a	PRON
cjfa-8200	103	27	(	(	PUNCT
cjfa-8200	103	28	mar	mar	PROPN
cjfa-8200	103	29	2006	2006	NUM
cjfa-8200	103	30	)	)	PUNCT
cjfa-8200	104	1	126	126	NUM
cjfa-8200	104	2	ias	ias	NOUN
cjfa-8200	104	3	1	1	NUM
cjfa-8200	104	4	phase	phase	NOUN
cjfa-8200	104	5	b	b	NOUN
cjfa-8200	104	6	-	-	PUNCT
cjfa-8200	104	7	i	i	PROPN
cjfa-8200	104	8	(	(	PUNCT
cjfa-8200	104	9	oct	oct	PROPN
cjfa-8200	104	10	2008	2008	NUM
cjfa-8200	104	11	)	)	PUNCT
cjfa-8200	104	12	229	229	NUM
cjfa-8200	104	13	ias	ias	NOUN
cjfa-8200	104	14	1	1	NUM
cjfa-8200	104	15	phase	phase	NOUN
cjfa-8200	104	16	b	b	NOUN
cjfa-8200	104	17	-	-	PUNCT
cjfa-8200	104	18	ii	ii	PROPN
cjfa-8200	104	19	(	(	PUNCT
cjfa-8200	104	20	may	may	PROPN
cjfa-8200	104	21	2010	2010	NUM
cjfa-8200	104	22	)	)	PUNCT
cjfa-8200	104	23	150	150	NUM
cjfa-8200	104	24	s	s	NOUN
cjfa-8200	104	25	o	o	NOUN
cjfa-8200	104	26	u	u	NOUN
cjfa-8200	104	27	r	r	NOUN
cjfa-8200	104	28	c	c	NOUN
cjfa-8200	104	29	e	e	NOUN
cjfa-8200	104	30	:	:	PUNCT
cjfa-8200	104	31	own	own	ADJ
cjfa-8200	104	32	compilation	compilation	NOUN
cjfa-8200	104	33	using	use	VERB
cjfa-8200	104	34	the	the	DET
cjfa-8200	104	35	iasb	iasb	ADJ
cjfa-8200	104	36	information	information	NOUN
cjfa-8200	104	37	on	on	ADP
cjfa-8200	104	38	projects	project	NOUN
cjfa-8200	104	39	available	available	ADJ
cjfa-8200	104	40	at	at	ADP
cjfa-8200	104	41	http://www.ifrs	http://www.ifrs	PROPN
cjfa-8200	104	42	.	.	PUNCT
cjfa-8200	105	1	org	org	ADJ
cjfa-8200	105	2	/	/	SYM
cjfa-8200	105	3	current	current	ADJ
cjfa-8200	105	4	-	-	PUNCT
cjfa-8200	105	5	projects	project	NOUN
cjfa-8200	105	6	/	/	SYM
cjfa-8200	105	7	iasb	iasb	NOUN
cjfa-8200	105	8	-	-	PUNCT
cjfa-8200	105	9	projects	project	NOUN
cjfa-8200	105	10	/	/	SYM
cjfa-8200	105	11	pages	page	NOUN
cjfa-8200	105	12	/	/	SYM
cjfa-8200	105	13	all_projects.aspx	all_projects.aspx	NOUN
cjfa-8200	105	14	.	.	PUNCT
cjfa-8200	106	1	lobbying	lobby	VERB
cjfa-8200	106	2	on	on	ADP
cjfa-8200	106	3	the	the	DET
cjfa-8200	106	4	iasb	iasb	ADJ
cjfa-8200	106	5	standards	standard	NOUN
cjfa-8200	106	6	:	:	PUNCT
cjfa-8200	106	7	an	an	DET
cjfa-8200	106	8	analysis	analysis	NOUN
cjfa-8200	106	9	of	of	ADP
cjfa-8200	106	10	the	the	DET
cjfa-8200	106	11	lobbyists	lobbyist	NOUN
cjfa-8200	106	12	…	…	PUNCT
cjfa-8200	106	13	137	137	NUM
cjfa-8200	106	14	table	table	NOUN
cjfa-8200	106	15	4	4	NUM
cjfa-8200	106	16	.	.	PUNCT
cjfa-8200	106	17	number	number	NOUN
cjfa-8200	106	18	of	of	ADP
cjfa-8200	106	19	comments	comment	NOUN
cjfa-8200	106	20	letters	letter	NOUN
cjfa-8200	106	21	on	on	ADP
cjfa-8200	106	22	iasb	iasb	NOUN
cjfa-8200	106	23	’s	’s	PART
cjfa-8200	106	24	minor	minor	ADJ
cjfa-8200	106	25	amendments	amendment	NOUN
cjfa-8200	106	26	to	to	ADP
cjfa-8200	106	27	existing	exist	VERB
cjfa-8200	106	28	projects	project	NOUN
cjfa-8200	106	29	amendment	amendment	NOUN
cjfa-8200	106	30	ed	ed	PROPN
cjfa-8200	106	31	amendment	amendment	PROPN
cjfa-8200	106	32	ed	ed	PROPN
cjfa-8200	106	33	ias	ias	PROPN
cjfa-8200	106	34	16	16	NUM
cjfa-8200	106	35	/	/	SYM
cjfa-8200	106	36	ias	ias	PROPN
cjfa-8200	106	37	38	38	NUM
cjfa-8200	106	38	(	(	PUNCT
cjfa-8200	106	39	dec	dec	PROPN
cjfa-8200	106	40	2012	2012	NUM
cjfa-8200	106	41	)	)	PUNCT
cjfa-8200	106	42	98	98	NUM
cjfa-8200	106	43	ifrs	ifrs	NOUN
cjfa-8200	106	44	10	10	NUM
cjfa-8200	106	45	/	/	SYM
cjfa-8200	106	46	ias	ias	PROPN
cjfa-8200	106	47	28	28	NUM
cjfa-8200	106	48	(	(	PUNCT
cjfa-8200	106	49	dec	dec	PROPN
cjfa-8200	106	50	2012	2012	NUM
cjfa-8200	106	51	)	)	PUNCT
cjfa-8200	106	52	65	65	NUM
cjfa-8200	106	53	ias	ias	PROPN
cjfa-8200	106	54	16	16	NUM
cjfa-8200	106	55	/	/	SYM
cjfa-8200	106	56	ias	ias	PROPN
cjfa-8200	106	57	41	41	NUM
cjfa-8200	106	58	(	(	PUNCT
cjfa-8200	106	59	jun	jun	PROPN
cjfa-8200	106	60	2013	2013	NUM
cjfa-8200	106	61	)	)	PUNCT
cjfa-8200	106	62	16	16	NUM
cjfa-8200	106	63	ifrs	ifrs	NOUN
cjfa-8200	106	64	10	10	NUM
cjfa-8200	106	65	/	/	SYM
cjfa-8200	106	66	ifrs	ifrs	PROPN
cjfa-8200	106	67	12	12	NUM
cjfa-8200	106	68	/	/	SYM
cjfa-8200	106	69	ias	ias	PROPN
cjfa-8200	106	70	28	28	NUM
cjfa-8200	106	71	(	(	PUNCT
cjfa-8200	106	72	aug	aug	PROPN
cjfa-8200	106	73	2011	2011	NUM
cjfa-8200	106	74	)	)	PUNCT
cjfa-8200	106	75	170	170	NUM
cjfa-8200	106	76	ias	ias	PROPN
cjfa-8200	106	77	23	23	NUM
cjfa-8200	106	78	(	(	PUNCT
cjfa-8200	106	79	may	may	NOUN
cjfa-8200	106	80	2006	2006	NUM
cjfa-8200	106	81	)	)	PUNCT
cjfa-8200	106	82	89	89	NUM
cjfa-8200	106	83	ifrs	ifrs	NOUN
cjfa-8200	106	84	11	11	NUM
cjfa-8200	106	85	(	(	PUNCT
cjfa-8200	106	86	dec	dec	PROPN
cjfa-8200	106	87	2012	2012	NUM
cjfa-8200	106	88	)	)	PUNCT
cjfa-8200	106	89	70	70	NUM
cjfa-8200	106	90	ias	ia	NOUN
cjfa-8200	106	91	27	27	NUM
cjfa-8200	106	92	(	(	PUNCT
cjfa-8200	106	93	dec	dec	PROPN
cjfa-8200	106	94	2013	2013	NUM
cjfa-8200	106	95	)	)	PUNCT
cjfa-8200	106	96	60	60	NUM
cjfa-8200	106	97	ifrs	ifrs	NOUN
cjfa-8200	106	98	2	2	NUM
cjfa-8200	106	99	(	(	PUNCT
cjfa-8200	106	100	dec	dec	PROPN
cjfa-8200	106	101	2007	2007	NUM
cjfa-8200	106	102	)	)	PUNCT
cjfa-8200	106	103	44	44	NUM
cjfa-8200	106	104	ias	ia	NOUN
cjfa-8200	106	105	27	27	NUM
cjfa-8200	106	106	(	(	PUNCT
cjfa-8200	106	107	jun	jun	PROPN
cjfa-8200	106	108	2005	2005	NUM
cjfa-8200	106	109	)	)	PUNCT
cjfa-8200	106	110	94	94	NUM
cjfa-8200	106	111	ifrs	ifrs	NOUN
cjfa-8200	106	112	2	2	NUM
cjfa-8200	106	113	(	(	PUNCT
cjfa-8200	106	114	feb	feb	NOUN
cjfa-8200	106	115	2006	2006	NUM
cjfa-8200	106	116	)	)	PUNCT
cjfa-8200	107	1	58	58	NUM
cjfa-8200	107	2	ias	ia	NOUN
cjfa-8200	107	3	33	33	NUM
cjfa-8200	107	4	(	(	PUNCT
cjfa-8200	107	5	aug	aug	PROPN
cjfa-8200	107	6	2008	2008	NUM
cjfa-8200	107	7	)	)	PUNCT
cjfa-8200	107	8	57	57	NUM
cjfa-8200	107	9	ifrs	ifrs	NOUN
cjfa-8200	107	10	3	3	NUM
cjfa-8200	107	11	(	(	PUNCT
cjfa-8200	107	12	june	june	PROPN
cjfa-8200	107	13	2005	2005	NUM
cjfa-8200	107	14	)	)	PUNCT
cjfa-8200	107	15	72	72	NUM
cjfa-8200	107	16	ias	ia	NOUN
cjfa-8200	107	17	36	36	NUM
cjfa-8200	107	18	(	(	PUNCT
cjfa-8200	107	19	jan	jan	PROPN
cjfa-8200	107	20	2013	2013	NUM
cjfa-8200	107	21	)	)	PUNCT
cjfa-8200	107	22	76	76	NUM
cjfa-8200	107	23	ifrs	ifrs	NOUN
cjfa-8200	107	24	5	5	NUM
cjfa-8200	107	25	(	(	PUNCT
cjfa-8200	107	26	sep	sep	PROPN
cjfa-8200	107	27	2008	2008	NUM
cjfa-8200	107	28	)	)	PUNCT
cjfa-8200	107	29	61	61	NUM
cjfa-8200	107	30	ias	ia	NOUN
cjfa-8200	107	31	39	39	NUM
cjfa-8200	107	32	(	(	PUNCT
cjfa-8200	107	33	dec	dec	PROPN
cjfa-8200	107	34	2008	2008	NUM
cjfa-8200	107	35	)	)	PUNCT
cjfa-8200	107	36	54	54	NUM
cjfa-8200	107	37	ifrs	ifrs	NOUN
cjfa-8200	107	38	7	7	NUM
cjfa-8200	107	39	(	(	PUNCT
cjfa-8200	107	40	dec	dec	PROPN
cjfa-8200	107	41	2008	2008	NUM
cjfa-8200	107	42	)	)	PUNCT
cjfa-8200	107	43	93	93	NUM
cjfa-8200	107	44	ifrs	ifrs	NOUN
cjfa-8200	107	45	1	1	NUM
cjfa-8200	107	46	(	(	PUNCT
cjfa-8200	107	47	oct	oct	PROPN
cjfa-8200	107	48	2011	2011	NUM
cjfa-8200	107	49	)	)	PUNCT
cjfa-8200	107	50	39	39	NUM
cjfa-8200	107	51	ifrs	ifrs	NOUN
cjfa-8200	107	52	7	7	NUM
cjfa-8200	107	53	(	(	PUNCT
cjfa-8200	107	54	mar	mar	PROPN
cjfa-8200	107	55	2009	2009	NUM
cjfa-8200	107	56	)	)	PUNCT
cjfa-8200	107	57	121	121	NUM
cjfa-8200	107	58	ifrs	ifrs	NOUN
cjfa-8200	107	59	10	10	NUM
cjfa-8200	107	60	(	(	PUNCT
cjfa-8200	107	61	dec	dec	PROPN
cjfa-8200	107	62	2011	2011	NUM
cjfa-8200	107	63	)	)	PUNCT
cjfa-8200	107	64	14	14	NUM
cjfa-8200	107	65	ifrs	ifrs	NOUN
cjfa-8200	107	66	7	7	NUM
cjfa-8200	107	67	(	(	PUNCT
cjfa-8200	107	68	oct	oct	PROPN
cjfa-8200	107	69	2011	2011	NUM
cjfa-8200	107	70	)	)	PUNCT
cjfa-8200	107	71	88	88	NUM
cjfa-8200	107	72	s	s	NOUN
cjfa-8200	107	73	o	o	NOUN
cjfa-8200	107	74	u	u	NOUN
cjfa-8200	107	75	r	r	NOUN
cjfa-8200	107	76	c	c	NOUN
cjfa-8200	107	77	e	e	NOUN
cjfa-8200	107	78	:	:	PUNCT
cjfa-8200	107	79	own	own	ADJ
cjfa-8200	107	80	compilation	compilation	NOUN
cjfa-8200	107	81	using	use	VERB
cjfa-8200	107	82	the	the	DET
cjfa-8200	107	83	iasb	iasb	ADJ
cjfa-8200	107	84	information	information	NOUN
cjfa-8200	107	85	on	on	ADP
cjfa-8200	107	86	projects	project	NOUN
cjfa-8200	107	87	available	available	ADJ
cjfa-8200	107	88	at	at	ADP
cjfa-8200	107	89	http://www.ifrs	http://www.ifrs	PROPN
cjfa-8200	107	90	.	.	PUNCT
cjfa-8200	108	1	org	org	ADJ
cjfa-8200	108	2	/	/	SYM
cjfa-8200	108	3	current	current	ADJ
cjfa-8200	108	4	-	-	PUNCT
cjfa-8200	108	5	projects	project	NOUN
cjfa-8200	108	6	/	/	SYM
cjfa-8200	108	7	iasb	iasb	NOUN
cjfa-8200	108	8	-	-	PUNCT
cjfa-8200	108	9	projects	project	NOUN
cjfa-8200	108	10	/	/	SYM
cjfa-8200	108	11	pages	page	NOUN
cjfa-8200	108	12	/	/	SYM
cjfa-8200	108	13	all_projects.aspx	all_projects.aspx	NOUN
cjfa-8200	108	14	.	.	PUNCT
cjfa-8200	109	1	projects	project	NOUN
cjfa-8200	109	2	on	on	ADP
cjfa-8200	109	3	revenue	revenue	NOUN
cjfa-8200	109	4	recognition	recognition	NOUN
cjfa-8200	109	5	and	and	CCONJ
cjfa-8200	109	6	accounting	account	VERB
cjfa-8200	109	7	for	for	ADP
cjfa-8200	109	8	leases	lease	NOUN
cjfa-8200	109	9	are	be	AUX
cjfa-8200	109	10	the	the	DET
cjfa-8200	109	11	most	most	ADV
cjfa-8200	109	12	controversial	controversial	ADJ
cjfa-8200	109	13	,	,	PUNCT
cjfa-8200	109	14	taking	take	VERB
cjfa-8200	109	15	into	into	ADP
cjfa-8200	109	16	account	account	NOUN
cjfa-8200	109	17	the	the	DET
cjfa-8200	109	18	number	number	NOUN
cjfa-8200	109	19	of	of	ADP
cjfa-8200	109	20	comment	comment	NOUN
cjfa-8200	109	21	letters	letter	NOUN
cjfa-8200	109	22	received	receive	VERB
cjfa-8200	109	23	.	.	PUNCT
cjfa-8200	110	1	the	the	DET
cjfa-8200	110	2	project	project	NOUN
cjfa-8200	110	3	on	on	ADP
cjfa-8200	110	4	leases	lease	NOUN
cjfa-8200	110	5	is	be	AUX
cjfa-8200	110	6	on	on	ADP
cjfa-8200	110	7	the	the	DET
cjfa-8200	110	8	top	top	NOUN
cjfa-8200	110	9	,	,	PUNCT
cjfa-8200	110	10	as	as	ADV
cjfa-8200	110	11	far	far	ADV
cjfa-8200	110	12	as	as	ADP
cjfa-8200	110	13	a	a	DET
cjfa-8200	110	14	total	total	ADJ
cjfa-8200	110	15	number	number	NOUN
cjfa-8200	110	16	of	of	ADP
cjfa-8200	110	17	responses	response	NOUN
cjfa-8200	110	18	submitted	submit	VERB
cjfa-8200	110	19	during	during	ADP
cjfa-8200	110	20	the	the	DET
cjfa-8200	110	21	whole	whole	ADJ
cjfa-8200	110	22	due	due	ADJ
cjfa-8200	110	23	process	process	NOUN
cjfa-8200	110	24	concerns	concern	NOUN
cjfa-8200	110	25	(	(	PUNCT
cjfa-8200	110	26	almost	almost	ADV
cjfa-8200	110	27	1,700	1,700	NUM
cjfa-8200	110	28	in	in	ADP
cjfa-8200	110	29	total	total	NOUN
cjfa-8200	110	30	for	for	ADP
cjfa-8200	110	31	all	all	DET
cjfa-8200	110	32	three	three	NUM
cjfa-8200	110	33	documents	document	NOUN
cjfa-8200	110	34	)	)	PUNCT
cjfa-8200	110	35	.	.	PUNCT
cjfa-8200	111	1	similarly	similarly	ADV
cjfa-8200	111	2	,	,	PUNCT
cjfa-8200	111	3	the	the	DET
cjfa-8200	111	4	revenue	revenue	NOUN
cjfa-8200	111	5	recognition	recognition	NOUN
cjfa-8200	111	6	project	project	NOUN
cjfa-8200	111	7	evidences	evidence	VERB
cjfa-8200	111	8	the	the	DET
cjfa-8200	111	9	highest	high	ADJ
cjfa-8200	111	10	number	number	NOUN
cjfa-8200	111	11	of	of	ADP
cjfa-8200	111	12	comment	comment	NOUN
cjfa-8200	111	13	letters	letter	NOUN
cjfa-8200	111	14	received	receive	VERB
cjfa-8200	111	15	for	for	ADP
cjfa-8200	111	16	a	a	DET
cjfa-8200	111	17	single	single	ADJ
cjfa-8200	111	18	due	due	ADJ
cjfa-8200	111	19	process	process	NOUN
cjfa-8200	111	20	document	document	NOUN
cjfa-8200	111	21	(	(	PUNCT
cjfa-8200	111	22	almost	almost	ADV
cjfa-8200	111	23	1,000	1,000	NUM
cjfa-8200	111	24	letters	letter	NOUN
cjfa-8200	111	25	reacting	react	VERB
cjfa-8200	111	26	on	on	ADP
cjfa-8200	111	27	the	the	DET
cjfa-8200	111	28	exposure	exposure	NOUN
cjfa-8200	111	29	draft	draft	NOUN
cjfa-8200	111	30	)	)	PUNCT
cjfa-8200	111	31	.	.	PUNCT
cjfa-8200	112	1	the	the	DET
cjfa-8200	112	2	descriptive	descriptive	ADJ
cjfa-8200	112	3	statistics	statistic	NOUN
cjfa-8200	112	4	on	on	ADP
cjfa-8200	112	5	all	all	DET
cjfa-8200	112	6	comment	comment	NOUN
cjfa-8200	112	7	letters	letter	NOUN
cjfa-8200	112	8	are	be	AUX
cjfa-8200	112	9	summarised	summarise	VERB
cjfa-8200	112	10	in	in	ADP
cjfa-8200	112	11	tab	tab	NOUN
cjfa-8200	112	12	.	.	PUNCT
cjfa-8200	113	1	5	5	NUM
cjfa-8200	113	2	.	.	NOUN
cjfa-8200	113	3	table	table	NOUN
cjfa-8200	113	4	5	5	NUM
cjfa-8200	113	5	.	.	PUNCT
cjfa-8200	113	6	number	number	NOUN
cjfa-8200	113	7	of	of	ADP
cjfa-8200	113	8	comments	comment	NOUN
cjfa-8200	113	9	letters	letter	NOUN
cjfa-8200	113	10	:	:	PUNCT
cjfa-8200	113	11	descriptive	descriptive	ADJ
cjfa-8200	113	12	statistics	statistic	NOUN
cjfa-8200	113	13	major	major	ADJ
cjfa-8200	113	14	projects	project	NOUN
cjfa-8200	113	15	minor	minor	ADJ
cjfa-8200	113	16	projects	project	NOUN
cjfa-8200	114	1	total	total	ADJ
cjfa-8200	114	2	dp	dp	NOUN
cjfa-8200	114	3	ed	ed	NOUN
cjfa-8200	114	4	r	r	PROPN
cjfa-8200	114	5	-	-	PUNCT
cjfa-8200	114	6	ed	ed	NOUN
cjfa-8200	114	7	dp	dp	NOUN
cjfa-8200	114	8	ed	ed	NOUN
cjfa-8200	114	9	r	r	PROPN
cjfa-8200	114	10	-	-	PUNCT
cjfa-8200	114	11	ed	ed	NOUN
cjfa-8200	114	12	dp	dp	NOUN
cjfa-8200	114	13	ed	ed	NOUN
cjfa-8200	114	14	r	r	PROPN
cjfa-8200	114	15	-	-	PUNCT
cjfa-8200	114	16	ed	ed	NOUN
cjfa-8200	114	17	mean	mean	PROPN
cjfa-8200	114	18	166.4	166.4	NUM
cjfa-8200	114	19	205.8	205.8	NUM
cjfa-8200	114	20	270.8	270.8	NUM
cjfa-8200	114	21	x	x	SYM
cjfa-8200	114	22	72.0	72.0	NUM
cjfa-8200	114	23	x	x	SYM
cjfa-8200	114	24	166.4	166.4	NUM
cjfa-8200	114	25	147.6	147.6	NUM
cjfa-8200	114	26	270.8	270.8	NUM
cjfa-8200	114	27	median	median	NOUN
cjfa-8200	114	28	155.0	155.0	NUM
cjfa-8200	114	29	159.0	159.0	NUM
cjfa-8200	114	30	194.0	194.0	NUM
cjfa-8200	114	31	x	x	SYM
cjfa-8200	114	32	67.5	67.5	NUM
cjfa-8200	114	33	x	x	SYM
cjfa-8200	114	34	155.0	155.0	NUM
cjfa-8200	114	35	104.5	104.5	NUM
cjfa-8200	114	36	194.0	194.0	NUM
cjfa-8200	114	37	st	st	PROPN
cjfa-8200	114	38	.	.	PROPN
cjfa-8200	114	39	deviation	deviation	NOUN
cjfa-8200	114	40	62.0	62.0	NUM
cjfa-8200	114	41	200.4	200.4	NUM
cjfa-8200	114	42	209.4	209.4	NUM
cjfa-8200	114	43	x	x	SYM
cjfa-8200	114	44	34.4	34.4	NUM
cjfa-8200	114	45	x	x	SYM
cjfa-8200	114	46	62.0	62.0	NUM
cjfa-8200	114	47	166.2	166.2	NUM
cjfa-8200	114	48	209.4	209.4	NUM
cjfa-8200	114	49	david	david	PROPN
cjfa-8200	114	50	procházka138	procházka138	PROPN
cjfa-8200	114	51	major	major	ADJ
cjfa-8200	114	52	projects	project	NOUN
cjfa-8200	114	53	minor	minor	ADJ
cjfa-8200	114	54	projects	project	NOUN
cjfa-8200	114	55	total	total	ADJ
cjfa-8200	114	56	dp	dp	NOUN
cjfa-8200	114	57	ed	ed	NOUN
cjfa-8200	114	58	r	r	PROPN
cjfa-8200	114	59	-	-	PUNCT
cjfa-8200	114	60	ed	ed	NOUN
cjfa-8200	115	1	dp	dp	NOUN
cjfa-8200	115	2	ed	ed	NOUN
cjfa-8200	115	3	r	r	PROPN
cjfa-8200	115	4	-	-	PUNCT
cjfa-8200	115	5	ed	ed	NOUN
cjfa-8200	115	6	dp	dp	NOUN
cjfa-8200	115	7	ed	ed	NOUN
cjfa-8200	115	8	r	r	PROPN
cjfa-8200	115	9	-	-	PUNCT
cjfa-8200	115	10	ed	ed	NOUN
cjfa-8200	115	11	min	min	NOUN
cjfa-8200	115	12	79.0	79.0	NUM
cjfa-8200	115	13	72.0	72.0	NUM
cjfa-8200	115	14	74.0	74.0	NUM
cjfa-8200	115	15	x	x	SYM
cjfa-8200	115	16	14.0	14.0	NUM
cjfa-8200	115	17	x	x	SYM
cjfa-8200	115	18	79.0	79.0	NUM
cjfa-8200	115	19	14.0	14.0	NUM
cjfa-8200	115	20	74.0	74.0	NUM
cjfa-8200	115	21	max	max	NOUN
cjfa-8200	115	22	290.0	290.0	NUM
cjfa-8200	115	23	986.0	986.0	NUM
cjfa-8200	115	24	638.0	638.0	NUM
cjfa-8200	115	25	x	x	SYM
cjfa-8200	115	26	170.0	170.0	NUM
cjfa-8200	115	27	x	x	SYM
cjfa-8200	115	28	290.0	290.0	NUM
cjfa-8200	115	29	986.0	986.0	NUM
cjfa-8200	115	30	638.0	638.0	NUM
cjfa-8200	115	31	s	s	NOUN
cjfa-8200	115	32	o	o	NOUN
cjfa-8200	115	33	u	u	NOUN
cjfa-8200	115	34	r	r	NOUN
cjfa-8200	115	35	c	c	NOUN
cjfa-8200	115	36	e	e	NOUN
cjfa-8200	115	37	:	:	PUNCT
cjfa-8200	115	38	own	own	ADJ
cjfa-8200	115	39	calculation	calculation	NOUN
cjfa-8200	115	40	.	.	PUNCT
cjfa-8200	116	1	total	total	ADJ
cjfa-8200	116	2	descriptive	descriptive	ADJ
cjfa-8200	116	3	statistics	statistic	NOUN
cjfa-8200	116	4	for	for	ADP
cjfa-8200	116	5	all	all	DET
cjfa-8200	116	6	projects	project	NOUN
cjfa-8200	116	7	are	be	AUX
cjfa-8200	116	8	also	also	ADV
cjfa-8200	116	9	partitioned	partition	VERB
cjfa-8200	116	10	into	into	ADP
cjfa-8200	116	11	two	two	NUM
cjfa-8200	116	12	subgroups	subgroup	NOUN
cjfa-8200	116	13	:	:	PUNCT
cjfa-8200	116	14	major	major	ADJ
cjfa-8200	116	15	projects	project	NOUN
cjfa-8200	116	16	(	(	PUNCT
cjfa-8200	116	17	based	base	VERB
cjfa-8200	116	18	on	on	ADP
cjfa-8200	116	19	data	datum	NOUN
cjfa-8200	116	20	from	from	ADP
cjfa-8200	116	21	tab	tab	NOUN
cjfa-8200	116	22	.	.	PUNCT
cjfa-8200	116	23	1	1	NUM
cjfa-8200	116	24	–	–	PUNCT
cjfa-8200	116	25	tab	tab	NOUN
cjfa-8200	116	26	.	.	PUNCT
cjfa-8200	117	1	3	3	NUM
cjfa-8200	117	2	)	)	PUNCT
cjfa-8200	117	3	and	and	CCONJ
cjfa-8200	117	4	minor	minor	ADJ
cjfa-8200	117	5	amendments	amendment	NOUN
cjfa-8200	117	6	to	to	ADP
cjfa-8200	117	7	existing	exist	VERB
cjfa-8200	117	8	projects	project	NOUN
cjfa-8200	117	9	(	(	PUNCT
cjfa-8200	117	10	based	base	VERB
cjfa-8200	117	11	on	on	ADP
cjfa-8200	117	12	data	datum	NOUN
cjfa-8200	117	13	from	from	ADP
cjfa-8200	117	14	tab	tab	NOUN
cjfa-8200	117	15	.	.	PUNCT
cjfa-8200	118	1	4	4	NUM
cjfa-8200	118	2	)	)	PUNCT
cjfa-8200	118	3	.	.	PUNCT
cjfa-8200	119	1	the	the	DET
cjfa-8200	119	2	separation	separation	NOUN
cjfa-8200	119	3	controls	control	VERB
cjfa-8200	119	4	for	for	ADP
cjfa-8200	119	5	the	the	DET
cjfa-8200	119	6	different	different	ADJ
cjfa-8200	119	7	structure	structure	NOUN
cjfa-8200	119	8	and	and	CCONJ
cjfa-8200	119	9	importance	importance	NOUN
cjfa-8200	119	10	of	of	ADP
cjfa-8200	119	11	major	major	ADJ
cjfa-8200	119	12	and	and	CCONJ
cjfa-8200	119	13	minor	minor	ADJ
cjfa-8200	119	14	projects	project	NOUN
cjfa-8200	119	15	.	.	PUNCT
cjfa-8200	120	1	the	the	DET
cjfa-8200	120	2	due	due	ADJ
cjfa-8200	120	3	process	process	NOUN
cjfa-8200	120	4	of	of	ADP
cjfa-8200	120	5	minor	minor	ADJ
cjfa-8200	120	6	amendments	amendment	NOUN
cjfa-8200	120	7	contains	contain	VERB
cjfa-8200	120	8	only	only	ADV
cjfa-8200	120	9	compulsory	compulsory	ADJ
cjfa-8200	120	10	elements	element	NOUN
cjfa-8200	120	11	,	,	PUNCT
cjfa-8200	120	12	i.e.	i.e.	X
cjfa-8200	120	13	exposure	exposure	NOUN
cjfa-8200	120	14	drafts	draft	NOUN
cjfa-8200	120	15	.	.	PUNCT
cjfa-8200	121	1	discussion	discussion	NOUN
cjfa-8200	121	2	papers	paper	NOUN
cjfa-8200	121	3	are	be	AUX
cjfa-8200	121	4	published	publish	VERB
cjfa-8200	121	5	for	for	ADP
cjfa-8200	121	6	some	some	DET
cjfa-8200	121	7	major	major	ADJ
cjfa-8200	121	8	projects	project	NOUN
cjfa-8200	121	9	only	only	ADV
cjfa-8200	121	10	;	;	PUNCT
cjfa-8200	121	11	exposure	exposure	NOUN
cjfa-8200	121	12	drafts	draft	NOUN
cjfa-8200	121	13	of	of	ADP
cjfa-8200	121	14	major	major	ADJ
cjfa-8200	121	15	projects	project	NOUN
cjfa-8200	121	16	are	be	AUX
cjfa-8200	121	17	sometimes	sometimes	ADV
cjfa-8200	121	18	revised	revise	VERB
cjfa-8200	121	19	,	,	PUNCT
cjfa-8200	121	20	if	if	SCONJ
cjfa-8200	121	21	the	the	DET
cjfa-8200	121	22	first	first	ADJ
cjfa-8200	121	23	exposure	exposure	NOUN
cjfa-8200	121	24	draft	draft	NOUN
cjfa-8200	121	25	is	be	AUX
cjfa-8200	121	26	strongly	strongly	ADV
cjfa-8200	121	27	objected	object	VERB
cjfa-8200	121	28	.	.	PUNCT
cjfa-8200	122	1	as	as	SCONJ
cjfa-8200	122	2	minor	minor	ADJ
cjfa-8200	122	3	projects	project	NOUN
cjfa-8200	122	4	contain	contain	VERB
cjfa-8200	122	5	only	only	ADJ
cjfa-8200	122	6	exposure	exposure	NOUN
cjfa-8200	122	7	drafts	draft	NOUN
cjfa-8200	122	8	,	,	PUNCT
cjfa-8200	122	9	we	we	PRON
cjfa-8200	122	10	are	be	AUX
cjfa-8200	122	11	able	able	ADJ
cjfa-8200	122	12	to	to	PART
cjfa-8200	122	13	compare	compare	VERB
cjfa-8200	122	14	the	the	DET
cjfa-8200	122	15	magnitude	magnitude	NOUN
cjfa-8200	122	16	of	of	ADP
cjfa-8200	122	17	public	public	ADJ
cjfa-8200	122	18	reaction	reaction	NOUN
cjfa-8200	122	19	just	just	ADV
cjfa-8200	122	20	in	in	ADP
cjfa-8200	122	21	case	case	NOUN
cjfa-8200	122	22	of	of	ADP
cjfa-8200	122	23	this	this	DET
cjfa-8200	122	24	due	due	ADJ
cjfa-8200	122	25	process	process	NOUN
cjfa-8200	122	26	document	document	NOUN
cjfa-8200	122	27	.	.	PUNCT
cjfa-8200	123	1	as	as	SCONJ
cjfa-8200	123	2	assumed	assume	VERB
cjfa-8200	123	3	by	by	ADP
cjfa-8200	123	4	h1	h1	PROPN
cjfa-8200	123	5	,	,	PUNCT
cjfa-8200	123	6	the	the	DET
cjfa-8200	123	7	average	average	ADJ
cjfa-8200	123	8	number	number	NOUN
cjfa-8200	123	9	of	of	ADP
cjfa-8200	123	10	comment	comment	NOUN
cjfa-8200	123	11	letters	letter	NOUN
cjfa-8200	123	12	is	be	AUX
cjfa-8200	123	13	substantially	substantially	ADV
cjfa-8200	123	14	higher	high	ADJ
cjfa-8200	123	15	for	for	ADP
cjfa-8200	123	16	major	major	ADJ
cjfa-8200	123	17	projects	project	NOUN
cjfa-8200	123	18	(	(	PUNCT
cjfa-8200	123	19	3	3	NUM
cjfa-8200	123	20	times	time	NOUN
cjfa-8200	123	21	higher	high	ADJ
cjfa-8200	123	22	than	than	ADP
cjfa-8200	123	23	for	for	ADP
cjfa-8200	123	24	minor	minor	ADJ
cjfa-8200	123	25	amendments	amendment	NOUN
cjfa-8200	123	26	)	)	PUNCT
cjfa-8200	123	27	.	.	PUNCT
cjfa-8200	124	1	we	we	PRON
cjfa-8200	124	2	test	test	VERB
cjfa-8200	124	3	whether	whether	SCONJ
cjfa-8200	124	4	this	this	DET
cjfa-8200	124	5	difference	difference	NOUN
cjfa-8200	124	6	is	be	AUX
cjfa-8200	124	7	statistically	statistically	ADV
cjfa-8200	124	8	significant	significant	ADJ
cjfa-8200	124	9	,	,	PUNCT
cjfa-8200	124	10	using	use	VERB
cjfa-8200	124	11	the	the	DET
cjfa-8200	124	12	analysis	analysis	NOUN
cjfa-8200	124	13	of	of	ADP
cjfa-8200	124	14	variance	variance	NOUN
cjfa-8200	124	15	(	(	PUNCT
cjfa-8200	124	16	tab	tab	NOUN
cjfa-8200	124	17	.	.	NOUN
cjfa-8200	124	18	6	6	NUM
cjfa-8200	124	19	)	)	PUNCT
cjfa-8200	124	20	.	.	PUNCT
cjfa-8200	125	1	the	the	DET
cjfa-8200	125	2	test	test	NOUN
cjfa-8200	125	3	’s	’s	PART
cjfa-8200	125	4	results	result	NOUN
cjfa-8200	125	5	provide	provide	VERB
cjfa-8200	125	6	support	support	NOUN
cjfa-8200	125	7	for	for	ADP
cjfa-8200	125	8	our	our	PRON
cjfa-8200	125	9	prediction	prediction	NOUN
cjfa-8200	125	10	that	that	SCONJ
cjfa-8200	125	11	respondents	respondent	NOUN
cjfa-8200	125	12	consider	consider	VERB
cjfa-8200	125	13	material	material	NOUN
cjfa-8200	125	14	differences	difference	NOUN
cjfa-8200	125	15	in	in	ADP
cjfa-8200	125	16	importance	importance	NOUN
cjfa-8200	125	17	between	between	ADP
cjfa-8200	125	18	major	major	ADJ
cjfa-8200	125	19	and	and	CCONJ
cjfa-8200	125	20	minor	minor	ADJ
cjfa-8200	125	21	projects	project	NOUN
cjfa-8200	125	22	.	.	PUNCT
cjfa-8200	126	1	table	table	NOUN
cjfa-8200	126	2	6	6	NUM
cjfa-8200	126	3	.	.	PUNCT
cjfa-8200	127	1	analysis	analysis	NOUN
cjfa-8200	127	2	of	of	ADP
cjfa-8200	127	3	variance	variance	NOUN
cjfa-8200	127	4	:	:	PUNCT
cjfa-8200	127	5	number	number	NOUN
cjfa-8200	127	6	of	of	ADP
cjfa-8200	127	7	comment	comment	NOUN
cjfa-8200	127	8	letters	letter	NOUN
cjfa-8200	127	9	according	accord	VERB
cjfa-8200	127	10	to	to	ADP
cjfa-8200	127	11	the	the	DET
cjfa-8200	127	12	type	type	NOUN
cjfa-8200	127	13	of	of	ADP
cjfa-8200	127	14	project	project	NOUN
cjfa-8200	127	15	anova	anova	PROPN
cjfa-8200	127	16	ss	ss	PROPN
cjfa-8200	127	17	df	df	PROPN
cjfa-8200	128	1	ms	ms	PROPN
cjfa-8200	128	2	f	f	PROPN
cjfa-8200	128	3	p	p	ADJ
cjfa-8200	128	4	-	-	PUNCT
cjfa-8200	128	5	value	value	NOUN
cjfa-8200	128	6	treatment	treatment	NOUN
cjfa-8200	128	7	202	202	NUM
cjfa-8200	128	8	550	550	NUM
cjfa-8200	128	9	1	1	NUM
cjfa-8200	128	10	202	202	NUM
cjfa-8200	128	11	550	550	NUM
cjfa-8200	128	12	8.348	8.348	NUM
cjfa-8200	128	13	0.006	0.006	NUM
cjfa-8200	128	14	residual	residual	ADJ
cjfa-8200	128	15	1	1	NUM
cjfa-8200	128	16	067	067	NUM
cjfa-8200	128	17	535	535	NUM
cjfa-8200	128	18	44	44	NUM
cjfa-8200	128	19	24	24	NUM
cjfa-8200	128	20	262	262	NUM
cjfa-8200	128	21	total	total	ADJ
cjfa-8200	128	22	1	1	NUM
cjfa-8200	128	23	270	270	NUM
cjfa-8200	128	24	085	085	NUM
cjfa-8200	128	25	45	45	NUM
cjfa-8200	128	26	s	s	NOUN
cjfa-8200	128	27	o	o	NOUN
cjfa-8200	128	28	u	u	NOUN
cjfa-8200	128	29	r	r	NOUN
cjfa-8200	128	30	c	c	NOUN
cjfa-8200	128	31	e	e	NOUN
cjfa-8200	128	32	:	:	PUNCT
cjfa-8200	128	33	own	own	ADJ
cjfa-8200	128	34	calculation	calculation	NOUN
cjfa-8200	128	35	.	.	PUNCT
cjfa-8200	129	1	an	an	DET
cjfa-8200	129	2	intuitive	intuitive	ADJ
cjfa-8200	129	3	presumption	presumption	NOUN
cjfa-8200	129	4	,	,	PUNCT
cjfa-8200	129	5	based	base	VERB
cjfa-8200	129	6	on	on	ADP
cjfa-8200	129	7	the	the	DET
cjfa-8200	129	8	literature	literature	NOUN
cjfa-8200	129	9	review	review	NOUN
cjfa-8200	129	10	and	and	CCONJ
cjfa-8200	129	11	supported	support	VERB
cjfa-8200	129	12	by	by	ADP
cjfa-8200	129	13	the	the	DET
cjfa-8200	129	14	descriptive	descriptive	ADJ
cjfa-8200	129	15	statistics	statistic	NOUN
cjfa-8200	129	16	,	,	PUNCT
cjfa-8200	129	17	that	that	SCONJ
cjfa-8200	129	18	major	major	ADJ
cjfa-8200	129	19	projects	project	NOUN
cjfa-8200	129	20	attract	attract	VERB
cjfa-8200	129	21	more	more	ADJ
cjfa-8200	129	22	attention	attention	NOUN
cjfa-8200	129	23	from	from	ADP
cjfa-8200	129	24	interested	interested	ADJ
cjfa-8200	129	25	parties	party	NOUN
cjfa-8200	129	26	,	,	PUNCT
cjfa-8200	129	27	is	be	AUX
cjfa-8200	129	28	confirmed	confirm	VERB
cjfa-8200	129	29	by	by	ADP
cjfa-8200	129	30	p	p	NOUN
cjfa-8200	129	31	-	-	PUNCT
cjfa-8200	129	32	value	value	NOUN
cjfa-8200	129	33	of	of	ADP
cjfa-8200	129	34	the	the	DET
cjfa-8200	129	35	f	f	NOUN
cjfa-8200	129	36	-	-	PUNCT
cjfa-8200	129	37	test	test	NOUN
cjfa-8200	129	38	.	.	PUNCT
cjfa-8200	130	1	active	active	ADJ
cjfa-8200	130	2	participation	participation	NOUN
cjfa-8200	130	3	of	of	ADP
cjfa-8200	130	4	lobbyists	lobbyist	NOUN
cjfa-8200	130	5	in	in	ADP
cjfa-8200	130	6	major	major	ADJ
cjfa-8200	130	7	projects	project	NOUN
cjfa-8200	130	8	is	be	AUX
cjfa-8200	130	9	significantly	significantly	ADV
cjfa-8200	130	10	higher	high	ADJ
cjfa-8200	130	11	than	than	ADP
cjfa-8200	130	12	in	in	ADP
cjfa-8200	130	13	case	case	NOUN
cjfa-8200	130	14	of	of	ADP
cjfa-8200	130	15	minor	minor	ADJ
cjfa-8200	130	16	amendments	amendment	NOUN
cjfa-8200	130	17	.	.	PUNCT
cjfa-8200	131	1	we	we	PRON
cjfa-8200	131	2	may	may	AUX
cjfa-8200	131	3	conclude	conclude	VERB
cjfa-8200	131	4	that	that	PRON
cjfa-8200	131	5	major	major	ADJ
cjfa-8200	131	6	projects	project	NOUN
cjfa-8200	131	7	(	(	PUNCT
cjfa-8200	131	8	including	include	VERB
cjfa-8200	131	9	both	both	CCONJ
cjfa-8200	131	10	the	the	DET
cjfa-8200	131	11	most	most	ADV
cjfa-8200	131	12	lobbied	lobbied	ADJ
cjfa-8200	131	13	lobbying	lobbying	NOUN
cjfa-8200	131	14	on	on	ADP
cjfa-8200	131	15	the	the	DET
cjfa-8200	131	16	iasb	iasb	ADJ
cjfa-8200	131	17	standards	standard	NOUN
cjfa-8200	131	18	:	:	PUNCT
cjfa-8200	131	19	an	an	DET
cjfa-8200	131	20	analysis	analysis	NOUN
cjfa-8200	131	21	of	of	ADP
cjfa-8200	131	22	the	the	DET
cjfa-8200	131	23	lobbyists	lobbyist	NOUN
cjfa-8200	131	24	…	…	PUNCT
cjfa-8200	131	25	139	139	NUM
cjfa-8200	131	26	projects	project	NOUN
cjfa-8200	131	27	on	on	ADP
cjfa-8200	131	28	revenue	revenue	NOUN
cjfa-8200	131	29	recognition	recognition	NOUN
cjfa-8200	131	30	and	and	CCONJ
cjfa-8200	131	31	accounting	account	VERB
cjfa-8200	131	32	for	for	ADP
cjfa-8200	131	33	leases	lease	NOUN
cjfa-8200	131	34	)	)	PUNCT
cjfa-8200	131	35	have	have	VERB
cjfa-8200	131	36	a	a	DET
cjfa-8200	131	37	dominant	dominant	ADJ
cjfa-8200	131	38	position	position	NOUN
cjfa-8200	131	39	not	not	PART
cjfa-8200	131	40	only	only	ADV
cjfa-8200	131	41	in	in	ADP
cjfa-8200	131	42	the	the	DET
cjfa-8200	131	43	iasb	iasb	NOUN
cjfa-8200	131	44	’	'	PUNCT
cjfa-8200	131	45	agenda	agenda	NOUN
cjfa-8200	131	46	,	,	PUNCT
cjfa-8200	131	47	but	but	CCONJ
cjfa-8200	131	48	also	also	ADV
cjfa-8200	131	49	from	from	ADP
cjfa-8200	131	50	the	the	DET
cjfa-8200	131	51	view	view	NOUN
cjfa-8200	131	52	point	point	NOUN
cjfa-8200	131	53	of	of	ADP
cjfa-8200	131	54	commenting	comment	VERB
cjfa-8200	131	55	parties	party	NOUN
cjfa-8200	131	56	.	.	PUNCT
cjfa-8200	132	1	secondly	secondly	ADV
cjfa-8200	132	2	,	,	PUNCT
cjfa-8200	132	3	we	we	PRON
cjfa-8200	132	4	test	test	VERB
cjfa-8200	132	5	h2	h2	PROPN
cjfa-8200	132	6	,	,	PUNCT
cjfa-8200	132	7	i.e.	i.e.	X
cjfa-8200	132	8	whether	whether	SCONJ
cjfa-8200	132	9	a	a	DET
cjfa-8200	132	10	high	high	ADJ
cjfa-8200	132	11	rate	rate	NOUN
cjfa-8200	132	12	of	of	ADP
cjfa-8200	132	13	comment	comment	NOUN
cjfa-8200	132	14	letters	letter	NOUN
cjfa-8200	132	15	submitted	submit	VERB
cjfa-8200	132	16	by	by	ADP
cjfa-8200	132	17	lobbying	lobby	VERB
cjfa-8200	132	18	parties	party	NOUN
cjfa-8200	132	19	is	be	AUX
cjfa-8200	132	20	more	more	ADV
cjfa-8200	132	21	likely	likely	ADV
cjfa-8200	132	22	followed	follow	VERB
cjfa-8200	132	23	by	by	ADP
cjfa-8200	132	24	the	the	DET
cjfa-8200	132	25	failure	failure	NOUN
cjfa-8200	132	26	of	of	ADP
cjfa-8200	132	27	exposure	exposure	NOUN
cjfa-8200	132	28	draft	draft	NOUN
cjfa-8200	132	29	to	to	PART
cjfa-8200	132	30	supply	supply	VERB
cjfa-8200	132	31	an	an	DET
cjfa-8200	132	32	acceptable	acceptable	ADJ
cjfa-8200	132	33	accounting	accounting	NOUN
cjfa-8200	132	34	treatment	treatment	NOUN
cjfa-8200	132	35	for	for	ADP
cjfa-8200	132	36	a	a	DET
cjfa-8200	132	37	given	give	VERB
cjfa-8200	132	38	area	area	NOUN
cjfa-8200	132	39	of	of	ADP
cjfa-8200	132	40	financial	financial	ADJ
cjfa-8200	132	41	reporting	reporting	NOUN
cjfa-8200	132	42	.	.	PUNCT
cjfa-8200	133	1	the	the	DET
cjfa-8200	133	2	iasb	iasb	NOUN
cjfa-8200	133	3	’s	’s	PART
cjfa-8200	133	4	failure	failure	NOUN
cjfa-8200	133	5	to	to	PART
cjfa-8200	133	6	deliver	deliver	VERB
cjfa-8200	133	7	an	an	DET
cjfa-8200	133	8	exposure	exposure	NOUN
cjfa-8200	133	9	draft	draft	NOUN
cjfa-8200	133	10	,	,	PUNCT
cjfa-8200	133	11	being	be	AUX
cjfa-8200	133	12	broadly	broadly	ADV
cjfa-8200	133	13	accepted	accept	VERB
cjfa-8200	133	14	by	by	ADP
cjfa-8200	133	15	public	public	NOUN
cjfa-8200	133	16	,	,	PUNCT
cjfa-8200	133	17	may	may	AUX
cjfa-8200	133	18	be	be	AUX
cjfa-8200	133	19	resolved	resolve	VERB
cjfa-8200	133	20	either	either	ADV
cjfa-8200	133	21	by	by	ADP
cjfa-8200	133	22	(	(	PUNCT
cjfa-8200	133	23	a	a	PRON
cjfa-8200	133	24	)	)	PUNCT
cjfa-8200	133	25	publishing	publish	VERB
cjfa-8200	133	26	a	a	DET
cjfa-8200	133	27	revised	revise	VERB
cjfa-8200	133	28	exposure	exposure	NOUN
cjfa-8200	133	29	draft	draft	NOUN
cjfa-8200	133	30	;	;	PUNCT
cjfa-8200	133	31	or	or	CCONJ
cjfa-8200	133	32	by	by	ADP
cjfa-8200	133	33	(	(	PUNCT
cjfa-8200	133	34	b	b	NOUN
cjfa-8200	133	35	)	)	PUNCT
cjfa-8200	133	36	stopping	stop	VERB
cjfa-8200	133	37	the	the	DET
cjfa-8200	133	38	project	project	NOUN
cjfa-8200	133	39	.	.	PUNCT
cjfa-8200	134	1	once	once	ADV
cjfa-8200	134	2	again	again	ADV
cjfa-8200	134	3	,	,	PUNCT
cjfa-8200	134	4	we	we	PRON
cjfa-8200	134	5	use	use	VERB
cjfa-8200	134	6	the	the	DET
cjfa-8200	134	7	analysis	analysis	NOUN
cjfa-8200	134	8	of	of	ADP
cjfa-8200	134	9	variance	variance	NOUN
cjfa-8200	134	10	to	to	PART
cjfa-8200	134	11	verify	verify	VERB
cjfa-8200	134	12	,	,	PUNCT
cjfa-8200	134	13	whether	whether	SCONJ
cjfa-8200	134	14	a	a	DET
cjfa-8200	134	15	number	number	NOUN
cjfa-8200	134	16	of	of	ADP
cjfa-8200	134	17	comments	comment	NOUN
cjfa-8200	134	18	on	on	ADP
cjfa-8200	134	19	an	an	DET
cjfa-8200	134	20	exposure	exposure	NOUN
cjfa-8200	134	21	draft	draft	NOUN
cjfa-8200	134	22	matters	matter	NOUN
cjfa-8200	134	23	in	in	ADP
cjfa-8200	134	24	the	the	DET
cjfa-8200	134	25	iasb	iasb	NOUN
cjfa-8200	134	26	’s	’s	PART
cjfa-8200	134	27	deliberations	deliberation	NOUN
cjfa-8200	134	28	on	on	ADP
cjfa-8200	134	29	further	further	ADJ
cjfa-8200	134	30	development	development	NOUN
cjfa-8200	134	31	of	of	ADP
cjfa-8200	134	32	the	the	DET
cjfa-8200	134	33	corresponding	corresponding	ADJ
cjfa-8200	134	34	project	project	NOUN
cjfa-8200	134	35	.	.	PUNCT
cjfa-8200	135	1	the	the	DET
cjfa-8200	135	2	results	result	NOUN
cjfa-8200	135	3	are	be	AUX
cjfa-8200	135	4	presented	present	VERB
cjfa-8200	135	5	in	in	ADP
cjfa-8200	135	6	tab	tab	NOUN
cjfa-8200	135	7	.	.	PUNCT
cjfa-8200	136	1	7	7	X
cjfa-8200	136	2	.	.	NOUN
cjfa-8200	136	3	table	table	NOUN
cjfa-8200	136	4	7	7	NUM
cjfa-8200	136	5	.	.	PUNCT
cjfa-8200	137	1	the	the	DET
cjfa-8200	137	2	magnitude	magnitude	NOUN
cjfa-8200	137	3	of	of	ADP
cjfa-8200	137	4	lobbying	lobbying	NOUN
cjfa-8200	137	5	and	and	CCONJ
cjfa-8200	137	6	its	its	PRON
cjfa-8200	137	7	influence	influence	NOUN
cjfa-8200	137	8	on	on	ADP
cjfa-8200	137	9	results	result	NOUN
cjfa-8200	137	10	of	of	ADP
cjfa-8200	137	11	project	project	NOUN
cjfa-8200	137	12	development	development	NOUN
cjfa-8200	137	13	anova	anova	PROPN
cjfa-8200	137	14	ss	ss	PROPN
cjfa-8200	137	15	df	df	PROPN
cjfa-8200	137	16	ms	ms	PROPN
cjfa-8200	137	17	f	f	PROPN
cjfa-8200	137	18	p	p	ADJ
cjfa-8200	137	19	-	-	PUNCT
cjfa-8200	137	20	value	value	NOUN
cjfa-8200	137	21	treatment	treatment	NOUN
cjfa-8200	137	22	360	360	NUM
cjfa-8200	137	23	321	321	NUM
cjfa-8200	137	24	1	1	NUM
cjfa-8200	137	25	360	360	NUM
cjfa-8200	137	26	321	321	NUM
cjfa-8200	137	27	17.427	17.427	NUM
cjfa-8200	137	28	0.000	0.000	NUM
cjfa-8200	137	29	residual	residual	ADJ
cjfa-8200	137	30	909	909	NUM
cjfa-8200	137	31	764	764	NUM
cjfa-8200	137	32	44	44	NUM
cjfa-8200	137	33	20	20	NUM
cjfa-8200	137	34	676	676	NUM
cjfa-8200	137	35	total	total	NOUN
cjfa-8200	137	36	1	1	NUM
cjfa-8200	137	37	270	270	NUM
cjfa-8200	137	38	085	085	NUM
cjfa-8200	137	39	45	45	NUM
cjfa-8200	137	40	s	s	NOUN
cjfa-8200	137	41	o	o	NOUN
cjfa-8200	137	42	u	u	NOUN
cjfa-8200	137	43	r	r	NOUN
cjfa-8200	137	44	c	c	NOUN
cjfa-8200	137	45	e	e	NOUN
cjfa-8200	137	46	:	:	PUNCT
cjfa-8200	137	47	own	own	ADJ
cjfa-8200	137	48	calculation	calculation	NOUN
cjfa-8200	137	49	.	.	PUNCT
cjfa-8200	138	1	the	the	DET
cjfa-8200	138	2	analysis	analysis	NOUN
cjfa-8200	138	3	of	of	ADP
cjfa-8200	138	4	variance	variance	NOUN
cjfa-8200	138	5	reveals	reveal	VERB
cjfa-8200	138	6	that	that	SCONJ
cjfa-8200	138	7	magnitude	magnitude	NOUN
cjfa-8200	138	8	of	of	ADP
cjfa-8200	138	9	lobbying	lobbying	NOUN
cjfa-8200	138	10	is	be	AUX
cjfa-8200	138	11	significantly	significantly	ADV
cjfa-8200	138	12	associated	associate	VERB
cjfa-8200	138	13	with	with	ADP
cjfa-8200	138	14	the	the	DET
cjfa-8200	138	15	iasb	iasb	NOUN
cjfa-8200	138	16	’s	’s	PART
cjfa-8200	138	17	decision	decision	NOUN
cjfa-8200	138	18	on	on	ADP
cjfa-8200	138	19	the	the	DET
cjfa-8200	138	20	further	further	ADJ
cjfa-8200	138	21	direction	direction	NOUN
cjfa-8200	138	22	of	of	ADP
cjfa-8200	138	23	project	project	NOUN
cjfa-8200	138	24	development	development	NOUN
cjfa-8200	138	25	.	.	PUNCT
cjfa-8200	139	1	more	more	ADV
cjfa-8200	139	2	specifically	specifically	ADV
cjfa-8200	139	3	,	,	PUNCT
cjfa-8200	139	4	with	with	ADP
cjfa-8200	139	5	the	the	DET
cjfa-8200	139	6	increasing	increase	VERB
cjfa-8200	139	7	number4	number4	NOUN
cjfa-8200	139	8	of	of	ADP
cjfa-8200	139	9	comment	comment	NOUN
cjfa-8200	139	10	letters	letter	NOUN
cjfa-8200	139	11	on	on	ADP
cjfa-8200	139	12	an	an	DET
cjfa-8200	139	13	exposure	exposure	NOUN
cjfa-8200	139	14	draft	draft	NOUN
cjfa-8200	139	15	,	,	PUNCT
cjfa-8200	139	16	the	the	DET
cjfa-8200	139	17	project	project	NOUN
cjfa-8200	139	18	will	will	AUX
cjfa-8200	139	19	be	be	AUX
cjfa-8200	139	20	more	more	ADV
cjfa-8200	139	21	likely	likely	ADV
cjfa-8200	139	22	revised	revise	VERB
cjfa-8200	139	23	or	or	CCONJ
cjfa-8200	139	24	even	even	ADV
cjfa-8200	139	25	stopped	stop	VERB
cjfa-8200	139	26	.	.	PUNCT
cjfa-8200	140	1	the	the	DET
cjfa-8200	140	2	results	result	NOUN
cjfa-8200	140	3	show	show	VERB
cjfa-8200	140	4	that	that	SCONJ
cjfa-8200	140	5	the	the	DET
cjfa-8200	140	6	iasb	iasb	ADJ
cjfa-8200	140	7	inclines	incline	NOUN
cjfa-8200	140	8	to	to	PART
cjfa-8200	140	9	succumb	succumb	VERB
cjfa-8200	140	10	to	to	ADP
cjfa-8200	140	11	the	the	DET
cjfa-8200	140	12	pressure	pressure	NOUN
cjfa-8200	140	13	of	of	ADP
cjfa-8200	140	14	lobbying	lobbying	NOUN
cjfa-8200	140	15	parties	party	NOUN
cjfa-8200	140	16	if	if	SCONJ
cjfa-8200	140	17	the	the	DET
cjfa-8200	140	18	lobbying	lobbying	NOUN
cjfa-8200	140	19	is	be	AUX
cjfa-8200	140	20	quite	quite	ADV
cjfa-8200	140	21	massive	massive	ADJ
cjfa-8200	140	22	(	(	PUNCT
cjfa-8200	140	23	in	in	ADP
cjfa-8200	140	24	terms	term	NOUN
cjfa-8200	140	25	of	of	ADP
cjfa-8200	140	26	number	number	NOUN
cjfa-8200	140	27	comment	comment	NOUN
cjfa-8200	140	28	letters	letter	NOUN
cjfa-8200	140	29	submitted	submit	VERB
cjfa-8200	140	30	)	)	PUNCT
cjfa-8200	140	31	in	in	ADP
cjfa-8200	140	32	relation	relation	NOUN
cjfa-8200	140	33	to	to	ADP
cjfa-8200	140	34	other	other	ADJ
cjfa-8200	140	35	projects	project	NOUN
cjfa-8200	140	36	.	.	PUNCT
cjfa-8200	141	1	4	4	NUM
cjfa-8200	141	2	 	 	SPACE
cjfa-8200	141	3	using	use	VERB
cjfa-8200	141	4	the	the	DET
cjfa-8200	141	5	same	same	ADJ
cjfa-8200	141	6	data	datum	NOUN
cjfa-8200	141	7	from	from	ADP
cjfa-8200	141	8	tab	tab	PROPN
cjfa-8200	141	9	.	.	PUNCT
cjfa-8200	141	10	1	1	NUM
cjfa-8200	141	11	–	–	PUNCT
cjfa-8200	141	12	tab	tab	NOUN
cjfa-8200	141	13	.	.	PUNCT
cjfa-8200	141	14	4	4	NUM
cjfa-8200	141	15	,	,	PUNCT
cjfa-8200	141	16	the	the	DET
cjfa-8200	141	17	mean	mean	NOUN
cjfa-8200	141	18	of	of	ADP
cjfa-8200	141	19	comment	comment	NOUN
cjfa-8200	141	20	letters	letter	NOUN
cjfa-8200	141	21	on	on	ADP
cjfa-8200	141	22	exposure	exposure	NOUN
cjfa-8200	141	23	drafts	draft	NOUN
cjfa-8200	141	24	of	of	ADP
cjfa-8200	141	25	projects	project	NOUN
cjfa-8200	141	26	revised	revise	VERB
cjfa-8200	141	27	or	or	CCONJ
cjfa-8200	141	28	stopped	stop	VERB
cjfa-8200	141	29	is	be	AUX
cjfa-8200	141	30	340	340	NUM
cjfa-8200	141	31	,	,	PUNCT
cjfa-8200	141	32	compared	compare	VERB
cjfa-8200	141	33	to	to	ADP
cjfa-8200	141	34	an	an	DET
cjfa-8200	141	35	average	average	NOUN
cjfa-8200	141	36	of	of	ADP
cjfa-8200	141	37	107	107	NUM
cjfa-8200	141	38	comments	comment	NOUN
cjfa-8200	141	39	received	receive	VERB
cjfa-8200	141	40	on	on	ADP
cjfa-8200	141	41	projects	project	NOUN
cjfa-8200	141	42	,	,	PUNCT
cjfa-8200	141	43	during	during	ADP
cjfa-8200	141	44	which	which	PRON
cjfa-8200	141	45	an	an	DET
cjfa-8200	141	46	exposure	exposure	NOUN
cjfa-8200	141	47	draft	draft	NOUN
cjfa-8200	141	48	was	be	AUX
cjfa-8200	141	49	successfully	successfully	ADV
cjfa-8200	141	50	transposed	transpose	VERB
cjfa-8200	141	51	into	into	ADP
cjfa-8200	141	52	an	an	DET
cjfa-8200	141	53	effective	effective	ADJ
cjfa-8200	141	54	standard	standard	NOUN
cjfa-8200	141	55	.	.	PUNCT
cjfa-8200	142	1	david	david	PROPN
cjfa-8200	142	2	procházka140	procházka140	PROPN
cjfa-8200	142	3	 	 	SPACE
cjfa-8200	142	4	conclusions	conclusion	NOUN
cjfa-8200	142	5	the	the	DET
cjfa-8200	142	6	paper	paper	NOUN
cjfa-8200	142	7	replenishes	replenish	VERB
cjfa-8200	142	8	previous	previous	ADJ
cjfa-8200	142	9	studies	study	NOUN
cjfa-8200	142	10	analysing	analyse	VERB
cjfa-8200	142	11	the	the	DET
cjfa-8200	142	12	lobbying	lobbying	NOUN
cjfa-8200	142	13	on	on	ADP
cjfa-8200	142	14	iasb	iasb	NOUN
cjfa-8200	142	15	’s	’s	PART
cjfa-8200	142	16	standards	standard	NOUN
cjfa-8200	142	17	.	.	PUNCT
cjfa-8200	143	1	our	our	PRON
cjfa-8200	143	2	analysis	analysis	NOUN
cjfa-8200	143	3	covers	cover	VERB
cjfa-8200	143	4	the	the	DET
cjfa-8200	143	5	period	period	NOUN
cjfa-8200	143	6	2006–2014	2006–2014	NUM
cjfa-8200	143	7	and	and	CCONJ
cjfa-8200	143	8	confirms	confirm	VERB
cjfa-8200	143	9	predictions	prediction	NOUN
cjfa-8200	143	10	based	base	VERB
cjfa-8200	143	11	on	on	ADP
cjfa-8200	143	12	the	the	DET
cjfa-8200	143	13	rational	rational	ADJ
cjfa-8200	143	14	model	model	NOUN
cjfa-8200	143	15	of	of	ADP
cjfa-8200	143	16	lobbying	lobbying	NOUN
cjfa-8200	143	17	.	.	PUNCT
cjfa-8200	144	1	the	the	DET
cjfa-8200	144	2	lobbying	lobby	VERB
cjfa-8200	144	3	behaviour	behaviour	NOUN
cjfa-8200	144	4	through	through	ADP
cjfa-8200	144	5	comment	comment	NOUN
cjfa-8200	144	6	letters	letter	NOUN
cjfa-8200	144	7	depends	depend	VERB
cjfa-8200	144	8	on	on	ADP
cjfa-8200	144	9	the	the	DET
cjfa-8200	144	10	importance	importance	NOUN
cjfa-8200	144	11	of	of	ADP
cjfa-8200	144	12	project	project	NOUN
cjfa-8200	144	13	,	,	PUNCT
cjfa-8200	144	14	which	which	PRON
cjfa-8200	144	15	determines	determine	VERB
cjfa-8200	144	16	potential	potential	ADJ
cjfa-8200	144	17	benefits	benefit	NOUN
cjfa-8200	144	18	from	from	ADP
cjfa-8200	144	19	incurring	incur	VERB
cjfa-8200	144	20	lobbying	lobbying	NOUN
cjfa-8200	144	21	costs	cost	NOUN
cjfa-8200	144	22	.	.	PUNCT
cjfa-8200	145	1	major	major	ADJ
cjfa-8200	145	2	projects	project	NOUN
cjfa-8200	145	3	(	(	PUNCT
cjfa-8200	145	4	as	as	SCONJ
cjfa-8200	145	5	labelled	label	VERB
cjfa-8200	145	6	by	by	ADP
cjfa-8200	145	7	the	the	DET
cjfa-8200	145	8	iasb	iasb	NOUN
cjfa-8200	145	9	)	)	PUNCT
cjfa-8200	145	10	attract	attract	VERB
cjfa-8200	145	11	a	a	DET
cjfa-8200	145	12	broader	broad	ADJ
cjfa-8200	145	13	attention	attention	NOUN
cjfa-8200	145	14	from	from	ADP
cjfa-8200	145	15	interested	interested	ADJ
cjfa-8200	145	16	parties	party	NOUN
cjfa-8200	145	17	,	,	PUNCT
cjfa-8200	145	18	which	which	PRON
cjfa-8200	145	19	is	be	AUX
cjfa-8200	145	20	expressed	express	VERB
cjfa-8200	145	21	(	(	PUNCT
cjfa-8200	145	22	usually	usually	ADV
cjfa-8200	145	23	)	)	PUNCT
cjfa-8200	145	24	by	by	ADP
cjfa-8200	145	25	negative	negative	ADJ
cjfa-8200	145	26	attitude	attitude	NOUN
cjfa-8200	145	27	in	in	ADP
cjfa-8200	145	28	their	their	PRON
cjfa-8200	145	29	comments	comment	NOUN
cjfa-8200	145	30	.	.	PUNCT
cjfa-8200	146	1	furthermore	furthermore	ADV
cjfa-8200	146	2	,	,	PUNCT
cjfa-8200	146	3	an	an	DET
cjfa-8200	146	4	increasing	increase	VERB
cjfa-8200	146	5	rate	rate	NOUN
cjfa-8200	146	6	of	of	ADP
cjfa-8200	146	7	public	public	ADJ
cjfa-8200	146	8	discordant	discordant	ADJ
cjfa-8200	146	9	comments	comment	NOUN
cjfa-8200	146	10	boosts	boost	VERB
cjfa-8200	146	11	the	the	DET
cjfa-8200	146	12	opportunity	opportunity	NOUN
cjfa-8200	146	13	of	of	ADP
cjfa-8200	146	14	lobbyists	lobbyist	NOUN
cjfa-8200	146	15	to	to	PART
cjfa-8200	146	16	influence	influence	VERB
cjfa-8200	146	17	the	the	DET
cjfa-8200	146	18	decision	decision	NOUN
cjfa-8200	146	19	-	-	PUNCT
cjfa-8200	146	20	making	making	NOUN
cjfa-8200	146	21	of	of	ADP
cjfa-8200	146	22	iasb	iasb	NOUN
cjfa-8200	146	23	;	;	PUNCT
cjfa-8200	146	24	especially	especially	ADV
cjfa-8200	146	25	by	by	ADP
cjfa-8200	146	26	pressing	press	VERB
cjfa-8200	146	27	the	the	DET
cjfa-8200	146	28	standard	standard	NOUN
cjfa-8200	146	29	-	-	PUNCT
cjfa-8200	146	30	setters	setter	NOUN
cjfa-8200	146	31	to	to	PART
cjfa-8200	146	32	revise	revise	VERB
cjfa-8200	146	33	or	or	CCONJ
cjfa-8200	146	34	stop	stop	VERB
cjfa-8200	146	35	the	the	DET
cjfa-8200	146	36	accounting	accounting	NOUN
cjfa-8200	146	37	treatments	treatment	NOUN
cjfa-8200	146	38	suggested	suggest	VERB
cjfa-8200	146	39	in	in	ADP
cjfa-8200	146	40	respective	respective	ADJ
cjfa-8200	146	41	exposure	exposure	NOUN
cjfa-8200	146	42	draft	draft	NOUN
cjfa-8200	146	43	.	.	PUNCT
cjfa-8200	147	1	by	by	ADP
cjfa-8200	147	2	analysis	analysis	NOUN
cjfa-8200	147	3	of	of	ADP
cjfa-8200	147	4	the	the	DET
cjfa-8200	147	5	volume	volume	NOUN
cjfa-8200	147	6	of	of	ADP
cjfa-8200	147	7	comment	comment	NOUN
cjfa-8200	147	8	letters	letter	NOUN
cjfa-8200	147	9	received	receive	VERB
cjfa-8200	147	10	by	by	ADP
cjfa-8200	147	11	the	the	DET
cjfa-8200	147	12	iasb	iasb	NOUN
cjfa-8200	147	13	as	as	ADP
cjfa-8200	147	14	a	a	DET
cjfa-8200	147	15	reaction	reaction	NOUN
cjfa-8200	147	16	of	of	ADP
cjfa-8200	147	17	public	public	NOUN
cjfa-8200	147	18	to	to	ADP
cjfa-8200	147	19	its	its	PRON
cjfa-8200	147	20	recent	recent	ADJ
cjfa-8200	147	21	projects	project	NOUN
cjfa-8200	147	22	-	-	PUNCT
cjfa-8200	147	23	in	in	ADP
cjfa-8200	147	24	-	-	PUNCT
cjfa-8200	147	25	progress	progress	NOUN
cjfa-8200	147	26	,	,	PUNCT
cjfa-8200	147	27	we	we	PRON
cjfa-8200	147	28	complement	complement	VERB
cjfa-8200	147	29	previous	previous	ADJ
cjfa-8200	147	30	studies	study	NOUN
cjfa-8200	147	31	for	for	ADP
cjfa-8200	147	32	period	period	NOUN
cjfa-8200	147	33	before	before	ADP
cjfa-8200	147	34	2006	2006	NUM
cjfa-8200	147	35	and	and	CCONJ
cjfa-8200	147	36	contribute	contribute	VERB
cjfa-8200	147	37	to	to	ADP
cjfa-8200	147	38	the	the	DET
cjfa-8200	147	39	current	current	ADJ
cjfa-8200	147	40	state	state	NOUN
cjfa-8200	147	41	of	of	ADP
cjfa-8200	147	42	art	art	NOUN
cjfa-8200	147	43	in	in	ADP
cjfa-8200	147	44	the	the	DET
cjfa-8200	147	45	field	field	NOUN
cjfa-8200	147	46	in	in	ADP
cjfa-8200	147	47	following	follow	VERB
cjfa-8200	147	48	ways	way	NOUN
cjfa-8200	147	49	.	.	PUNCT
cjfa-8200	148	1	firstly	firstly	ADV
cjfa-8200	148	2	,	,	PUNCT
cjfa-8200	148	3	we	we	PRON
cjfa-8200	148	4	document	document	VERB
cjfa-8200	148	5	that	that	SCONJ
cjfa-8200	148	6	major	major	ADJ
cjfa-8200	148	7	projects	project	NOUN
cjfa-8200	148	8	are	be	AUX
cjfa-8200	148	9	subject	subject	ADJ
cjfa-8200	148	10	of	of	ADP
cjfa-8200	148	11	a	a	DET
cjfa-8200	148	12	significantly	significantly	ADV
cjfa-8200	148	13	higher	high	ADJ
cjfa-8200	148	14	extend	extend	NOUN
cjfa-8200	148	15	of	of	ADP
cjfa-8200	148	16	comments	comment	NOUN
cjfa-8200	148	17	by	by	ADP
cjfa-8200	148	18	lobbying	lobby	VERB
cjfa-8200	148	19	parties	party	NOUN
cjfa-8200	148	20	.	.	PUNCT
cjfa-8200	149	1	furthermore	furthermore	ADV
cjfa-8200	149	2	,	,	PUNCT
cjfa-8200	149	3	the	the	DET
cjfa-8200	149	4	participation	participation	NOUN
cjfa-8200	149	5	of	of	ADP
cjfa-8200	149	6	constituents	constituent	NOUN
cjfa-8200	149	7	is	be	AUX
cjfa-8200	149	8	steadily	steadily	ADV
cjfa-8200	149	9	rising	rise	VERB
cjfa-8200	149	10	through	through	ADP
cjfa-8200	149	11	the	the	DET
cjfa-8200	149	12	development	development	NOUN
cjfa-8200	149	13	of	of	ADP
cjfa-8200	149	14	a	a	DET
cjfa-8200	149	15	project	project	NOUN
cjfa-8200	149	16	.	.	PUNCT
cjfa-8200	150	1	lowest	low	ADJ
cjfa-8200	150	2	participation	participation	NOUN
cjfa-8200	150	3	is	be	AUX
cjfa-8200	150	4	present	present	ADJ
cjfa-8200	150	5	for	for	ADP
cjfa-8200	150	6	the	the	DET
cjfa-8200	150	7	discussion	discussion	NOUN
cjfa-8200	150	8	papers	paper	NOUN
cjfa-8200	150	9	(	(	PUNCT
cjfa-8200	150	10	which	which	PRON
cjfa-8200	150	11	outline	outline	VERB
cjfa-8200	150	12	“	"	PUNCT
cjfa-8200	150	13	only	only	ADJ
cjfa-8200	150	14	”	"	PUNCT
cjfa-8200	150	15	tentative	tentative	ADJ
cjfa-8200	150	16	solutions	solution	NOUN
cjfa-8200	150	17	and	and	CCONJ
cjfa-8200	150	18	conceptual	conceptual	ADJ
cjfa-8200	150	19	questions	question	NOUN
cjfa-8200	150	20	)	)	PUNCT
cjfa-8200	150	21	;	;	PUNCT
cjfa-8200	150	22	exposure	exposure	NOUN
cjfa-8200	150	23	drafts	draft	NOUN
cjfa-8200	150	24	proposing	propose	VERB
cjfa-8200	150	25	binding	bind	VERB
cjfa-8200	150	26	accounting	accounting	NOUN
cjfa-8200	150	27	treatments	treatment	NOUN
cjfa-8200	150	28	attract	attract	VERB
cjfa-8200	150	29	a	a	DET
cjfa-8200	150	30	higher	high	ADJ
cjfa-8200	150	31	attention	attention	NOUN
cjfa-8200	150	32	.	.	PUNCT
cjfa-8200	151	1	secondly	secondly	ADV
cjfa-8200	151	2	,	,	PUNCT
cjfa-8200	151	3	our	our	PRON
cjfa-8200	151	4	analysis	analysis	NOUN
cjfa-8200	151	5	demonstrates	demonstrate	VERB
cjfa-8200	151	6	that	that	SCONJ
cjfa-8200	151	7	projects	project	NOUN
cjfa-8200	151	8	,	,	PUNCT
cjfa-8200	151	9	which	which	PRON
cjfa-8200	151	10	were	be	AUX
cjfa-8200	151	11	revised	revise	VERB
cjfa-8200	151	12	or	or	CCONJ
cjfa-8200	151	13	stopped	stop	VERB
cjfa-8200	151	14	by	by	ADP
cjfa-8200	151	15	the	the	DET
cjfa-8200	151	16	iasb	iasb	NOUN
cjfa-8200	151	17	,	,	PUNCT
cjfa-8200	151	18	are	be	AUX
cjfa-8200	151	19	associated	associate	VERB
cjfa-8200	151	20	with	with	ADP
cjfa-8200	151	21	a	a	DET
cjfa-8200	151	22	significantly	significantly	ADV
cjfa-8200	151	23	higher	high	ADJ
cjfa-8200	151	24	volume	volume	NOUN
cjfa-8200	151	25	of	of	ADP
cjfa-8200	151	26	dissenting	dissent	VERB
cjfa-8200	151	27	comment	comment	NOUN
cjfa-8200	151	28	letters	letter	NOUN
cjfa-8200	151	29	than	than	ADP
cjfa-8200	151	30	projects	project	NOUN
cjfa-8200	151	31	successfully	successfully	ADV
cjfa-8200	151	32	finished	finish	VERB
cjfa-8200	151	33	after	after	ADP
cjfa-8200	151	34	the	the	DET
cjfa-8200	151	35	issuance	issuance	NOUN
cjfa-8200	151	36	of	of	ADP
cjfa-8200	151	37	an	an	DET
cjfa-8200	151	38	exposure	exposure	NOUN
cjfa-8200	151	39	draft	draft	NOUN
cjfa-8200	151	40	.	.	PUNCT
cjfa-8200	152	1	these	these	DET
cjfa-8200	152	2	findings	finding	NOUN
cjfa-8200	152	3	indicate	indicate	VERB
cjfa-8200	152	4	that	that	SCONJ
cjfa-8200	152	5	commenting	comment	VERB
cjfa-8200	152	6	bodies	body	NOUN
cjfa-8200	152	7	are	be	AUX
cjfa-8200	152	8	repeatedly	repeatedly	ADV
cjfa-8200	152	9	able	able	ADJ
cjfa-8200	152	10	to	to	PART
cjfa-8200	152	11	influence	influence	VERB
cjfa-8200	152	12	the	the	DET
cjfa-8200	152	13	decisions	decision	NOUN
cjfa-8200	152	14	taken	take	VERB
cjfa-8200	152	15	by	by	ADP
cjfa-8200	152	16	the	the	DET
cjfa-8200	152	17	iasb	iasb	NOUN
cjfa-8200	152	18	.	.	PUNCT
cjfa-8200	153	1	as	as	SCONJ
cjfa-8200	153	2	the	the	DET
cjfa-8200	153	3	paper	paper	NOUN
cjfa-8200	153	4	deals	deal	VERB
cjfa-8200	153	5	with	with	ADP
cjfa-8200	153	6	aggregate	aggregate	ADJ
cjfa-8200	153	7	data	datum	NOUN
cjfa-8200	153	8	for	for	ADP
cjfa-8200	153	9	all	all	DET
cjfa-8200	153	10	recent	recent	ADJ
cjfa-8200	153	11	projects	project	NOUN
cjfa-8200	153	12	over	over	ADP
cjfa-8200	153	13	period	period	NOUN
cjfa-8200	153	14	2006–2014	2006–2014	NUM
cjfa-8200	153	15	,	,	PUNCT
cjfa-8200	153	16	we	we	PRON
cjfa-8200	153	17	provide	provide	VERB
cjfa-8200	153	18	additional	additional	ADJ
cjfa-8200	153	19	evidence	evidence	NOUN
cjfa-8200	153	20	on	on	ADP
cjfa-8200	153	21	this	this	DET
cjfa-8200	153	22	issue	issue	NOUN
cjfa-8200	153	23	to	to	ADP
cjfa-8200	153	24	previous	previous	ADJ
cjfa-8200	153	25	studies	study	NOUN
cjfa-8200	153	26	analysis	analysis	NOUN
cjfa-8200	153	27	lobbying	lobby	VERB
cjfa-8200	153	28	on	on	ADP
cjfa-8200	153	29	single	single	ADJ
cjfa-8200	153	30	standards	standard	NOUN
cjfa-8200	153	31	.	.	PUNCT
cjfa-8200	154	1	however	however	ADV
cjfa-8200	154	2	,	,	PUNCT
cjfa-8200	154	3	our	our	PRON
cjfa-8200	154	4	paper	paper	NOUN
cjfa-8200	154	5	has	have	VERB
cjfa-8200	154	6	also	also	ADV
cjfa-8200	154	7	some	some	DET
cjfa-8200	154	8	limitations	limitation	NOUN
cjfa-8200	154	9	resulting	result	VERB
cjfa-8200	154	10	from	from	ADP
cjfa-8200	154	11	the	the	DET
cjfa-8200	154	12	methodology	methodology	NOUN
cjfa-8200	154	13	applied	apply	VERB
cjfa-8200	154	14	.	.	PUNCT
cjfa-8200	155	1	firstly	firstly	ADV
cjfa-8200	155	2	,	,	PUNCT
cjfa-8200	155	3	using	use	VERB
cjfa-8200	155	4	aggregate	aggregate	ADJ
cjfa-8200	155	5	data	datum	NOUN
cjfa-8200	155	6	on	on	ADP
cjfa-8200	155	7	number	number	NOUN
cjfa-8200	155	8	of	of	ADP
cjfa-8200	155	9	comment	comment	NOUN
cjfa-8200	155	10	letters	letter	NOUN
cjfa-8200	155	11	,	,	PUNCT
cjfa-8200	155	12	we	we	PRON
cjfa-8200	155	13	are	be	AUX
cjfa-8200	155	14	unable	unable	ADJ
cjfa-8200	155	15	to	to	PART
cjfa-8200	155	16	detect	detect	VERB
cjfa-8200	155	17	what	what	PRON
cjfa-8200	155	18	were	be	AUX
cjfa-8200	155	19	the	the	DET
cjfa-8200	155	20	main	main	ADJ
cjfa-8200	155	21	reasons	reason	NOUN
cjfa-8200	155	22	of	of	ADP
cjfa-8200	155	23	a	a	DET
cjfa-8200	155	24	strong	strong	ADJ
cjfa-8200	155	25	disagreement	disagreement	NOUN
cjfa-8200	155	26	by	by	ADP
cjfa-8200	155	27	public	public	NOUN
cjfa-8200	155	28	for	for	ADP
cjfa-8200	155	29	each	each	DET
cjfa-8200	155	30	project	project	NOUN
cjfa-8200	155	31	and	and	CCONJ
cjfa-8200	155	32	what	what	PRON
cjfa-8200	155	33	drove	drive	VERB
cjfa-8200	155	34	the	the	DET
cjfa-8200	155	35	iasb	iasb	NOUN
cjfa-8200	155	36	’s	’s	PART
cjfa-8200	155	37	decisions	decision	NOUN
cjfa-8200	155	38	to	to	PART
cjfa-8200	155	39	revise	revise	VERB
cjfa-8200	155	40	or	or	CCONJ
cjfa-8200	155	41	stop	stop	VERB
cjfa-8200	155	42	the	the	DET
cjfa-8200	155	43	project	project	NOUN
cjfa-8200	155	44	subsequently	subsequently	ADV
cjfa-8200	155	45	.	.	PUNCT
cjfa-8200	156	1	furthermore	furthermore	ADV
cjfa-8200	156	2	,	,	PUNCT
cjfa-8200	156	3	we	we	PRON
cjfa-8200	156	4	did	do	AUX
cjfa-8200	156	5	not	not	PART
cjfa-8200	156	6	analyse	analyse	VERB
cjfa-8200	156	7	the	the	DET
cjfa-8200	156	8	composition	composition	NOUN
cjfa-8200	156	9	of	of	ADP
cjfa-8200	156	10	respondents	respondent	NOUN
cjfa-8200	156	11	,	,	PUNCT
cjfa-8200	156	12	which	which	PRON
cjfa-8200	156	13	may	may	AUX
cjfa-8200	156	14	have	have	AUX
cjfa-8200	156	15	revealed	reveal	VERB
cjfa-8200	156	16	some	some	DET
cjfa-8200	156	17	additional	additional	ADJ
cjfa-8200	156	18	evidence	evidence	NOUN
cjfa-8200	156	19	on	on	ADP
cjfa-8200	156	20	lobbying	lobby	VERB
cjfa-8200	156	21	behaviour	behaviour	NOUN
cjfa-8200	156	22	and	and	CCONJ
cjfa-8200	156	23	differences	difference	NOUN
cjfa-8200	156	24	in	in	ADP
cjfa-8200	156	25	relative	relative	ADJ
cjfa-8200	156	26	importance	importance	NOUN
cjfa-8200	156	27	of	of	ADP
cjfa-8200	156	28	particular	particular	ADJ
cjfa-8200	156	29	groups	group	NOUN
cjfa-8200	156	30	of	of	ADP
cjfa-8200	156	31	lobbyists	lobbyist	NOUN
cjfa-8200	156	32	and	and	CCONJ
cjfa-8200	156	33	their	their	PRON
cjfa-8200	156	34	influence	influence	NOUN
cjfa-8200	156	35	on	on	ADP
cjfa-8200	156	36	the	the	DET
cjfa-8200	156	37	iasb	iasb	NOUN
cjfa-8200	156	38	’s	’s	PART
cjfa-8200	156	39	decisions	decision	NOUN
cjfa-8200	156	40	.	.	PUNCT
cjfa-8200	157	1	these	these	DET
cjfa-8200	157	2	two	two	NUM
cjfa-8200	157	3	shortcomings	shortcoming	NOUN
cjfa-8200	157	4	can	can	AUX
cjfa-8200	157	5	be	be	AUX
cjfa-8200	157	6	overcome	overcome	VERB
cjfa-8200	157	7	by	by	ADP
cjfa-8200	157	8	a	a	DET
cjfa-8200	157	9	detailed	detailed	ADJ
cjfa-8200	157	10	analysis	analysis	NOUN
cjfa-8200	157	11	of	of	ADP
cjfa-8200	157	12	all	all	DET
cjfa-8200	157	13	comment	comment	NOUN
cjfa-8200	157	14	letters	letter	NOUN
cjfa-8200	157	15	.	.	PUNCT
cjfa-8200	158	1	however	however	ADV
cjfa-8200	158	2	,	,	PUNCT
cjfa-8200	158	3	as	as	SCONJ
cjfa-8200	158	4	the	the	DET
cjfa-8200	158	5	to	to	ADP
cjfa-8200	158	6	lobbying	lobby	VERB
cjfa-8200	158	7	on	on	ADP
cjfa-8200	158	8	the	the	DET
cjfa-8200	158	9	iasb	iasb	ADJ
cjfa-8200	158	10	standards	standard	NOUN
cjfa-8200	158	11	:	:	PUNCT
cjfa-8200	158	12	an	an	DET
cjfa-8200	158	13	analysis	analysis	NOUN
cjfa-8200	158	14	of	of	ADP
cjfa-8200	158	15	the	the	DET
cjfa-8200	158	16	lobbyists	lobbyist	NOUN
cjfa-8200	158	17	…	…	PUNCT
cjfa-8200	158	18	141	141	NUM
cjfa-8200	158	19	tal	tal	ADJ
cjfa-8200	158	20	comment	comment	NOUN
cjfa-8200	158	21	letter	letter	NOUN
cjfa-8200	158	22	for	for	ADP
cjfa-8200	158	23	all	all	DET
cjfa-8200	158	24	projects	project	NOUN
cjfa-8200	158	25	presented	present	VERB
cjfa-8200	158	26	in	in	ADP
cjfa-8200	158	27	tab	tab	NOUN
cjfa-8200	158	28	.	.	PUNCT
cjfa-8200	158	29	1	1	NUM
cjfa-8200	158	30	–	–	PUNCT
cjfa-8200	158	31	tab	tab	NOUN
cjfa-8200	158	32	.	.	NOUN
cjfa-8200	158	33	4	4	NUM
cjfa-8200	158	34	are	be	AUX
cjfa-8200	158	35	over	over	ADP
cjfa-8200	158	36	10,000	10,000	NUM
cjfa-8200	158	37	,	,	PUNCT
cjfa-8200	158	38	a	a	DET
cjfa-8200	158	39	deep	deep	ADJ
cjfa-8200	158	40	analysis	analysis	NOUN
cjfa-8200	158	41	is	be	AUX
cjfa-8200	158	42	possible	possible	ADJ
cjfa-8200	158	43	only	only	ADV
cjfa-8200	158	44	for	for	ADP
cjfa-8200	158	45	single	single	ADJ
cjfa-8200	158	46	projects	project	NOUN
cjfa-8200	158	47	,	,	PUNCT
cjfa-8200	158	48	as	as	SCONJ
cjfa-8200	158	49	done	do	VERB
cjfa-8200	158	50	previously	previously	ADV
cjfa-8200	158	51	e.g.	e.g.	ADV
cjfa-8200	158	52	by	by	ADP
cjfa-8200	158	53	kenny	kenny	PROPN
cjfa-8200	158	54	&	&	CCONJ
cjfa-8200	158	55	larson	larson	PROPN
cjfa-8200	158	56	(	(	PUNCT
cjfa-8200	158	57	1993	1993	NUM
cjfa-8200	158	58	)	)	PUNCT
cjfa-8200	158	59	,	,	PUNCT
cjfa-8200	158	60	guenther	guenther	PROPN
cjfa-8200	158	61	&	&	CCONJ
cjfa-8200	158	62	hussein	hussein	PROPN
cjfa-8200	158	63	(	(	PUNCT
cjfa-8200	158	64	1995	1995	NUM
cjfa-8200	158	65	)	)	PUNCT
cjfa-8200	158	66	,	,	PUNCT
cjfa-8200	158	67	larson	larson	PROPN
cjfa-8200	158	68	&	&	CCONJ
cjfa-8200	158	69	brown	brown	PROPN
cjfa-8200	158	70	(	(	PUNCT
cjfa-8200	158	71	2001	2001	NUM
cjfa-8200	158	72	)	)	PUNCT
cjfa-8200	158	73	,	,	PUNCT
cjfa-8200	158	74	chee	chee	NOUN
cjfa-8200	158	75	chiu	chiu	PROPN
cjfa-8200	158	76	kwok	kwok	PROPN
cjfa-8200	158	77	&	&	CCONJ
cjfa-8200	158	78	sharp	sharp	PROPN
cjfa-8200	158	79	(	(	PUNCT
cjfa-8200	158	80	2005	2005	NUM
cjfa-8200	158	81	)	)	PUNCT
cjfa-8200	158	82	,	,	PUNCT
cjfa-8200	158	83	giner	giner	NOUN
cjfa-8200	158	84	&	&	CCONJ
cjfa-8200	158	85	arce	arce	PROPN
cjfa-8200	158	86	(	(	PUNCT
cjfa-8200	158	87	2012	2012	NUM
cjfa-8200	158	88	)	)	PUNCT
cjfa-8200	158	89	,	,	PUNCT
cjfa-8200	158	90	but	but	CCONJ
cjfa-8200	158	91	not	not	PART
cjfa-8200	158	92	on	on	ADP
cjfa-8200	158	93	aggregate	aggregate	ADJ
cjfa-8200	158	94	level	level	NOUN
cjfa-8200	158	95	.	.	PUNCT
cjfa-8200	159	1	this	this	PRON
cjfa-8200	159	2	is	be	AUX
cjfa-8200	159	3	our	our	PRON
cjfa-8200	159	4	main	main	ADJ
cjfa-8200	159	5	suggestion	suggestion	NOUN
cjfa-8200	159	6	for	for	ADP
cjfa-8200	159	7	future	future	ADJ
cjfa-8200	159	8	research	research	NOUN
cjfa-8200	159	9	in	in	ADP
cjfa-8200	159	10	the	the	DET
cjfa-8200	159	11	field	field	NOUN
cjfa-8200	159	12	.	.	PUNCT
cjfa-8200	160	1	secondly	secondly	ADV
cjfa-8200	160	2	,	,	PUNCT
cjfa-8200	160	3	a	a	DET
cjfa-8200	160	4	sole	sole	ADJ
cjfa-8200	160	5	focus	focus	NOUN
cjfa-8200	160	6	on	on	ADP
cjfa-8200	160	7	comment	comment	NOUN
cjfa-8200	160	8	letters	letter	NOUN
cjfa-8200	160	9	disregards	disregard	VERB
cjfa-8200	160	10	other	other	ADJ
cjfa-8200	160	11	ways	way	NOUN
cjfa-8200	160	12	,	,	PUNCT
cjfa-8200	160	13	which	which	PRON
cjfa-8200	160	14	can	can	AUX
cjfa-8200	160	15	be	be	AUX
cjfa-8200	160	16	used	use	VERB
cjfa-8200	160	17	by	by	ADP
cjfa-8200	160	18	affected	affected	ADJ
cjfa-8200	160	19	parties	party	NOUN
cjfa-8200	160	20	to	to	PART
cjfa-8200	160	21	lobby	lobby	VERB
cjfa-8200	160	22	on	on	ADP
cjfa-8200	160	23	the	the	DET
cjfa-8200	160	24	iasb	iasb	NOUN
cjfa-8200	160	25	’s	’s	PART
cjfa-8200	160	26	proposals	proposal	NOUN
cjfa-8200	160	27	.	.	PUNCT
cjfa-8200	161	1	however	however	ADV
cjfa-8200	161	2	,	,	PUNCT
cjfa-8200	161	3	an	an	DET
cjfa-8200	161	4	indirect	indirect	ADJ
cjfa-8200	161	5	influence	influence	NOUN
cjfa-8200	161	6	via	via	ADP
cjfa-8200	161	7	political	political	ADJ
cjfa-8200	161	8	representatives	representative	NOUN
cjfa-8200	161	9	is	be	AUX
cjfa-8200	161	10	hardly	hardly	ADV
cjfa-8200	161	11	observable	observable	ADJ
cjfa-8200	161	12	,	,	PUNCT
cjfa-8200	161	13	as	as	SCONJ
cjfa-8200	161	14	the	the	DET
cjfa-8200	161	15	lobbying	lobbying	NOUN
cjfa-8200	161	16	parties	party	NOUN
cjfa-8200	161	17	behind	behind	ADP
cjfa-8200	161	18	politicians	politician	NOUN
cjfa-8200	161	19	are	be	AUX
cjfa-8200	161	20	hidden	hide	VERB
cjfa-8200	161	21	.	.	PUNCT
cjfa-8200	162	1	similarly	similarly	ADV
cjfa-8200	162	2	,	,	PUNCT
cjfa-8200	162	3	acting	act	VERB
cjfa-8200	162	4	through	through	ADP
cjfa-8200	162	5	a	a	DET
cjfa-8200	162	6	direct	direct	ADJ
cjfa-8200	162	7	contact	contact	NOUN
cjfa-8200	162	8	with	with	ADP
cjfa-8200	162	9	standard	standard	ADJ
cjfa-8200	162	10	setters	setter	NOUN
cjfa-8200	162	11	is	be	AUX
cjfa-8200	162	12	also	also	ADV
cjfa-8200	162	13	discernible	discernible	ADJ
cjfa-8200	162	14	with	with	ADP
cjfa-8200	162	15	difficulties	difficulty	NOUN
cjfa-8200	162	16	,	,	PUNCT
cjfa-8200	162	17	as	as	SCONJ
cjfa-8200	162	18	it	it	PRON
cjfa-8200	162	19	is	be	AUX
cjfa-8200	162	20	unfeasible	unfeasible	ADJ
cjfa-8200	162	21	to	to	PART
cjfa-8200	162	22	observe	observe	VERB
cjfa-8200	162	23	all	all	DET
cjfa-8200	162	24	personal	personal	ADJ
cjfa-8200	162	25	meetings	meeting	NOUN
cjfa-8200	162	26	of	of	ADP
cjfa-8200	162	27	lobbyists	lobbyist	NOUN
cjfa-8200	162	28	with	with	ADP
cjfa-8200	162	29	standard	standard	ADJ
cjfa-8200	162	30	-	-	PUNCT
cjfa-8200	162	31	setters	setter	NOUN
cjfa-8200	162	32	and	and	CCONJ
cjfa-8200	162	33	to	to	PART
cjfa-8200	162	34	record	record	VERB
cjfa-8200	162	35	the	the	DET
cjfa-8200	162	36	subject	subject	NOUN
cjfa-8200	162	37	of	of	ADP
cjfa-8200	162	38	their	their	PRON
cjfa-8200	162	39	talks	talk	NOUN
cjfa-8200	162	40	.	.	PUNCT
cjfa-8200	163	1	researchers	researcher	NOUN
cjfa-8200	163	2	may	may	AUX
cjfa-8200	163	3	trace	trace	VERB
cjfa-8200	163	4	e.g.	e.g.	ADV
cjfa-8200	163	5	the	the	DET
cjfa-8200	163	6	iasb	iasb	NOUN
cjfa-8200	163	7	’s	’s	PART
cjfa-8200	163	8	outreach	outreach	NOUN
cjfa-8200	163	9	activities	activity	NOUN
cjfa-8200	163	10	,	,	PUNCT
cjfa-8200	163	11	during	during	ADP
cjfa-8200	163	12	which	which	PRON
cjfa-8200	163	13	a	a	DET
cjfa-8200	163	14	project	project	NOUN
cjfa-8200	163	15	is	be	AUX
cjfa-8200	163	16	introduced	introduce	VERB
cjfa-8200	163	17	to	to	ADP
cjfa-8200	163	18	and	and	CCONJ
cjfa-8200	163	19	discussed	discuss	VERB
cjfa-8200	163	20	with	with	ADP
cjfa-8200	163	21	public	public	NOUN
cjfa-8200	163	22	.	.	PUNCT
cjfa-8200	164	1	however	however	ADV
cjfa-8200	164	2	,	,	PUNCT
cjfa-8200	164	3	a	a	DET
cjfa-8200	164	4	full	full	ADJ
cjfa-8200	164	5	personal	personal	ADJ
cjfa-8200	164	6	participation	participation	NOUN
cjfa-8200	164	7	at	at	ADP
cjfa-8200	164	8	all	all	DET
cjfa-8200	164	9	meetings	meeting	NOUN
cjfa-8200	164	10	is	be	AUX
cjfa-8200	164	11	not	not	PART
cjfa-8200	164	12	achievable	achievable	ADJ
cjfa-8200	164	13	;	;	PUNCT
cjfa-8200	164	14	e.g.	e.g.	ADV
cjfa-8200	164	15	between	between	ADP
cjfa-8200	164	16	may	may	PROPN
cjfa-8200	164	17	2013	2013	NUM
cjfa-8200	164	18	and	and	CCONJ
cjfa-8200	164	19	november	november	PROPN
cjfa-8200	164	20	2013	2013	NUM
cjfa-8200	164	21	,	,	PUNCT
cjfa-8200	164	22	the	the	DET
cjfa-8200	164	23	iasb	iasb	NOUN
cjfa-8200	164	24	met	meet	VERB
cjfa-8200	164	25	with	with	ADP
cjfa-8200	164	26	constituents	constituent	NOUN
cjfa-8200	164	27	in	in	ADP
cjfa-8200	164	28	186	186	NUM
cjfa-8200	164	29	individual	individual	ADJ
cjfa-8200	164	30	and	and	CCONJ
cjfa-8200	164	31	group	group	NOUN
cjfa-8200	164	32	meetings	meeting	NOUN
cjfa-8200	164	33	in	in	ADP
cjfa-8200	164	34	18	18	NUM
cjfa-8200	164	35	countries	country	NOUN
cjfa-8200	164	36	to	to	PART
cjfa-8200	164	37	discuss	discuss	VERB
cjfa-8200	164	38	the	the	DET
cjfa-8200	164	39	project	project	NOUN
cjfa-8200	164	40	on	on	ADP
cjfa-8200	164	41	insurance	insurance	NOUN
cjfa-8200	164	42	contracts	contract	NOUN
cjfa-8200	164	43	.	.	PUNCT
cjfa-8200	165	1	this	this	DET
cjfa-8200	165	2	limitation	limitation	NOUN
cjfa-8200	165	3	is	be	AUX
cjfa-8200	165	4	,	,	PUNCT
cjfa-8200	165	5	although	although	SCONJ
cjfa-8200	165	6	,	,	PUNCT
cjfa-8200	165	7	common	common	ADJ
cjfa-8200	165	8	to	to	ADP
cjfa-8200	165	9	all	all	DET
cjfa-8200	165	10	studies	study	NOUN
cjfa-8200	165	11	on	on	ADP
cjfa-8200	165	12	lobbying	lobby	VERB
cjfa-8200	165	13	on	on	ADP
cjfa-8200	165	14	accounting	accounting	NOUN
cjfa-8200	165	15	standards	standard	NOUN
cjfa-8200	165	16	(	(	PUNCT
cjfa-8200	165	17	zülch	zülch	NOUN
cjfa-8200	165	18	,	,	PUNCT
cjfa-8200	165	19	hoffmann	hoffmann	PROPN
cjfa-8200	165	20	2010	2010	NUM
cjfa-8200	165	21	)	)	PUNCT
cjfa-8200	165	22	.	.	PUNCT
cjfa-8200	165	23	 	 	SPACE
cjfa-8200	166	1	references	reference	NOUN
cjfa-8200	166	2	amershi	amershi	PROPN
cjfa-8200	166	3	,	,	PUNCT
cjfa-8200	166	4	a.	a.	PROPN
cjfa-8200	166	5	h.	h.	PROPN
cjfa-8200	166	6	,	,	PUNCT
cjfa-8200	166	7	demski	demski	PROPN
cjfa-8200	166	8	,	,	PUNCT
cjfa-8200	166	9	j.	j.	PROPN
cjfa-8200	166	10	s.	s.	PROPN
cjfa-8200	166	11	,	,	PUNCT
cjfa-8200	166	12	&	&	CCONJ
cjfa-8200	166	13	wolfson	wolfson	PROPN
cjfa-8200	166	14	,	,	PUNCT
cjfa-8200	166	15	m.	m.	NOUN
cjfa-8200	166	16	a.	a.	NOUN
cjfa-8200	166	17	(	(	PUNCT
cjfa-8200	166	18	1982	1982	NUM
cjfa-8200	166	19	)	)	PUNCT
cjfa-8200	166	20	.	.	PUNCT
cjfa-8200	167	1	strategic	strategic	ADJ
cjfa-8200	167	2	behavior	behavior	NOUN
cjfa-8200	167	3	and	and	CCONJ
cjfa-8200	167	4	regulation	regulation	NOUN
cjfa-8200	167	5	research	research	NOUN
cjfa-8200	167	6	in	in	ADP
cjfa-8200	167	7	accounting	accounting	NOUN
cjfa-8200	167	8	.	.	PUNCT
cjfa-8200	168	1	journal	journal	NOUN
cjfa-8200	168	2	of	of	ADP
cjfa-8200	168	3	accounting	accounting	NOUN
cjfa-8200	168	4	and	and	CCONJ
cjfa-8200	168	5	public	public	ADJ
cjfa-8200	168	6	policy	policy	NOUN
cjfa-8200	168	7	,	,	PUNCT
cjfa-8200	168	8	1(1	1(1	NUM
cjfa-8200	168	9	)	)	PUNCT
cjfa-8200	168	10	,	,	PUNCT
cjfa-8200	168	11	19–32	19–32	NUM
cjfa-8200	168	12	.	.	PUNCT
cjfa-8200	169	1	http://	http://	PROPN
cjfa-8200	169	2	dx.doi.org/10.1016/0278-4254(82)90004-7	dx.doi.org/10.1016/0278-4254(82)90004-7	PROPN
cjfa-8200	169	3	.	.	PUNCT
cjfa-8200	170	1	chee	chee	NOUN
cjfa-8200	170	2	chiu	chiu	PROPN
cjfa-8200	170	3	kwok	kwok	PROPN
cjfa-8200	170	4	,	,	PUNCT
cjfa-8200	170	5	w.	w.	PROPN
cjfa-8200	170	6	,	,	PUNCT
cjfa-8200	170	7	&	&	CCONJ
cjfa-8200	170	8	sharp	sharp	PROPN
cjfa-8200	170	9	,	,	PUNCT
cjfa-8200	170	10	d.	d.	PROPN
cjfa-8200	170	11	(	(	PUNCT
cjfa-8200	170	12	2005	2005	NUM
cjfa-8200	170	13	)	)	PUNCT
cjfa-8200	170	14	.	.	PUNCT
cjfa-8200	171	1	power	power	NOUN
cjfa-8200	171	2	and	and	CCONJ
cjfa-8200	171	3	international	international	ADJ
cjfa-8200	171	4	accounting	accounting	NOUN
cjfa-8200	171	5	standard	standard	PROPN
cjfa-8200	171	6	setting	setting	NOUN
cjfa-8200	171	7	:	:	PUNCT
cjfa-8200	171	8	evidence	evidence	NOUN
cjfa-8200	171	9	from	from	ADP
cjfa-8200	171	10	segment	segment	NOUN
cjfa-8200	171	11	reporting	reporting	NOUN
cjfa-8200	171	12	and	and	CCONJ
cjfa-8200	171	13	intangible	intangible	ADJ
cjfa-8200	171	14	assets	asset	NOUN
cjfa-8200	171	15	projects	project	NOUN
cjfa-8200	171	16	.	.	PUNCT
cjfa-8200	172	1	accounting	accounting	NOUN
cjfa-8200	172	2	,	,	PUNCT
cjfa-8200	172	3	auditing	auditing	NOUN
cjfa-8200	172	4	&	&	CCONJ
cjfa-8200	172	5	accountability	accountability	NOUN
cjfa-8200	172	6	journal	journal	NOUN
cjfa-8200	172	7	,	,	PUNCT
cjfa-8200	172	8	18(1	18(1	NUM
cjfa-8200	172	9	)	)	PUNCT
cjfa-8200	172	10	,	,	PUNCT
cjfa-8200	172	11	74–99	74–99	NUM
cjfa-8200	172	12	.	.	PUNCT
cjfa-8200	172	13	http://doi.org/10.1108/095135	http://doi.org/10.1108/095135	NOUN
cjfa-8200	172	14	70510584665	70510584665	NUM
cjfa-8200	172	15	.	.	PUNCT
cjfa-8200	173	1	chung	chung	PROPN
cjfa-8200	173	2	,	,	PUNCT
cjfa-8200	173	3	d.	d.	PROPN
cjfa-8200	173	4	y.	y.	PROPN
cjfa-8200	173	5	(	(	PUNCT
cjfa-8200	173	6	1999	1999	NUM
cjfa-8200	173	7	)	)	PUNCT
cjfa-8200	173	8	.	.	PUNCT
cjfa-8200	174	1	the	the	DET
cjfa-8200	174	2	informational	informational	ADJ
cjfa-8200	174	3	effect	effect	NOUN
cjfa-8200	174	4	of	of	ADP
cjfa-8200	174	5	corporate	corporate	ADJ
cjfa-8200	174	6	lobbying	lobbying	NOUN
cjfa-8200	174	7	against	against	ADP
cjfa-8200	174	8	proposed	propose	VERB
cjfa-8200	174	9	accounting	accounting	NOUN
cjfa-8200	174	10	standards	standard	NOUN
cjfa-8200	174	11	.	.	PUNCT
cjfa-8200	175	1	review	review	NOUN
cjfa-8200	175	2	of	of	ADP
cjfa-8200	175	3	quantitative	quantitative	ADJ
cjfa-8200	175	4	finance	finance	NOUN
cjfa-8200	175	5	&	&	CCONJ
cjfa-8200	175	6	accounting	accounting	NOUN
cjfa-8200	175	7	,	,	PUNCT
cjfa-8200	175	8	12(3	12(3	NUM
cjfa-8200	175	9	)	)	PUNCT
cjfa-8200	175	10	,	,	PUNCT
cjfa-8200	175	11	243–269	243–269	NUM
cjfa-8200	175	12	.	.	PUNCT
cjfa-8200	176	1	crawford	crawford	PROPN
cjfa-8200	176	2	,	,	PUNCT
cjfa-8200	176	3	l.	l.	PROPN
cjfa-8200	176	4	,	,	PUNCT
cjfa-8200	176	5	ferguson	ferguson	PROPN
cjfa-8200	176	6	,	,	PUNCT
cjfa-8200	176	7	j.	j.	PROPN
cjfa-8200	176	8	,	,	PUNCT
cjfa-8200	176	9	helliar	helliar	ADJ
cjfa-8200	176	10	,	,	PUNCT
cjfa-8200	176	11	c.	c.	PROPN
cjfa-8200	176	12	v.	v.	PROPN
cjfa-8200	176	13	,	,	PUNCT
cjfa-8200	176	14	&	&	CCONJ
cjfa-8200	176	15	power	power	NOUN
cjfa-8200	176	16	,	,	PUNCT
cjfa-8200	176	17	d.	d.	PROPN
cjfa-8200	176	18	m.	m.	PROPN
cjfa-8200	176	19	(	(	PUNCT
cjfa-8200	176	20	2014	2014	NUM
cjfa-8200	176	21	)	)	PUNCT
cjfa-8200	176	22	.	.	PUNCT
cjfa-8200	177	1	control	control	NOUN
cjfa-8200	177	2	over	over	ADP
cjfa-8200	177	3	accounting	accounting	NOUN
cjfa-8200	177	4	standards	standard	NOUN
cjfa-8200	177	5	within	within	ADP
cjfa-8200	177	6	the	the	DET
cjfa-8200	177	7	european	european	PROPN
cjfa-8200	177	8	union	union	PROPN
cjfa-8200	177	9	:	:	PUNCT
cjfa-8200	177	10	the	the	DET
cjfa-8200	177	11	political	political	ADJ
cjfa-8200	177	12	controversy	controversy	NOUN
cjfa-8200	177	13	surrounding	surround	VERB
cjfa-8200	177	14	the	the	DET
cjfa-8200	177	15	adoption	adoption	NOUN
cjfa-8200	177	16	of	of	ADP
cjfa-8200	177	17	ifrs	ifrs	PROPN
cjfa-8200	177	18	8	8	NUM
cjfa-8200	177	19	.	.	PUNCT
cjfa-8200	178	1	critical	critical	ADJ
cjfa-8200	178	2	perspectives	perspective	NOUN
cjfa-8200	178	3	on	on	ADP
cjfa-8200	178	4	accounting	accounting	NOUN
cjfa-8200	178	5	,	,	PUNCT
cjfa-8200	178	6	25(4–5	25(4–5	PROPN
cjfa-8200	178	7	)	)	PUNCT
cjfa-8200	178	8	,	,	PUNCT
cjfa-8200	178	9	304–318	304–318	NUM
cjfa-8200	178	10	.	.	PUNCT
cjfa-8200	179	1	http://	http://	PROPN
cjfa-8200	179	2	dx.doi.org/10.1016/j.cpa.2013.03.001	dx.doi.org/10.1016/j.cpa.2013.03.001	PROPN
cjfa-8200	179	3	.	.	PUNCT
cjfa-8200	180	1	demski	demski	PROPN
cjfa-8200	180	2	,	,	PUNCT
cjfa-8200	180	3	j.	j.	PROPN
cjfa-8200	180	4	s.	s.	PROPN
cjfa-8200	180	5	(	(	PUNCT
cjfa-8200	180	6	1974	1974	NUM
cjfa-8200	180	7	)	)	PUNCT
cjfa-8200	180	8	.	.	PUNCT
cjfa-8200	181	1	choice	choice	NOUN
cjfa-8200	181	2	among	among	ADP
cjfa-8200	181	3	financial	financial	ADJ
cjfa-8200	181	4	reporting	reporting	NOUN
cjfa-8200	181	5	alternatives	alternative	NOUN
cjfa-8200	181	6	.	.	PUNCT
cjfa-8200	182	1	the	the	DET
cjfa-8200	182	2	accounting	accounting	NOUN
cjfa-8200	182	3	review	review	NOUN
cjfa-8200	182	4	,	,	PUNCT
cjfa-8200	182	5	49(2	49(2	NUM
cjfa-8200	182	6	)	)	PUNCT
cjfa-8200	182	7	,	,	PUNCT
cjfa-8200	182	8	221–232	221–232	NUM
cjfa-8200	182	9	.	.	PUNCT
cjfa-8200	182	10	durocher	durocher	PROPN
cjfa-8200	182	11	,	,	PUNCT
cjfa-8200	182	12	s.	s.	PROPN
cjfa-8200	182	13	,	,	PUNCT
cjfa-8200	182	14	&	&	CCONJ
cjfa-8200	182	15	fortin	fortin	PROPN
cjfa-8200	182	16	,	,	PUNCT
cjfa-8200	182	17	a.	a.	NOUN
cjfa-8200	182	18	(	(	PUNCT
cjfa-8200	182	19	2011	2011	NUM
cjfa-8200	182	20	)	)	PUNCT
cjfa-8200	182	21	.	.	PUNCT
cjfa-8200	183	1	practitioners	practitioner	NOUN
cjfa-8200	183	2	’	'	PUNCT
cjfa-8200	183	3	participation	participation	NOUN
cjfa-8200	183	4	in	in	ADP
cjfa-8200	183	5	the	the	DET
cjfa-8200	183	6	accounting	accounting	NOUN
cjfa-8200	183	7	standard	standard	NOUN
cjfa-8200	183	8	-	-	PUNCT
cjfa-8200	183	9	setting	set	VERB
cjfa-8200	183	10	process	process	NOUN
cjfa-8200	183	11	.	.	PUNCT
cjfa-8200	184	1	accounting	accounting	NOUN
cjfa-8200	184	2	and	and	CCONJ
cjfa-8200	184	3	business	business	NOUN
cjfa-8200	184	4	research	research	NOUN
cjfa-8200	184	5	,	,	PUNCT
cjfa-8200	184	6	41(1	41(1	NUM
cjfa-8200	184	7	)	)	PUNCT
cjfa-8200	184	8	,	,	PUNCT
cjfa-8200	184	9	29–50	29–50	NUM
cjfa-8200	184	10	.	.	PUNCT
cjfa-8200	185	1	georgiou	georgiou	PROPN
cjfa-8200	185	2	,	,	PUNCT
cjfa-8200	185	3	g.	g.	PROPN
cjfa-8200	185	4	(	(	PUNCT
cjfa-8200	185	5	2004	2004	NUM
cjfa-8200	185	6	)	)	PUNCT
cjfa-8200	185	7	.	.	PUNCT
cjfa-8200	186	1	corporate	corporate	ADJ
cjfa-8200	186	2	lobbying	lobbying	NOUN
cjfa-8200	186	3	on	on	ADP
cjfa-8200	186	4	accounting	accounting	NOUN
cjfa-8200	186	5	standards	standard	NOUN
cjfa-8200	186	6	:	:	PUNCT
cjfa-8200	186	7	methods	method	NOUN
cjfa-8200	186	8	,	,	PUNCT
cjfa-8200	186	9	timing	timing	NOUN
cjfa-8200	186	10	and	and	CCONJ
cjfa-8200	186	11	perceived	perceive	VERB
cjfa-8200	186	12	effectiveness	effectiveness	NOUN
cjfa-8200	186	13	.	.	PUNCT
cjfa-8200	187	1	abacus	abacus	PROPN
cjfa-8200	187	2	,	,	PUNCT
cjfa-8200	187	3	40(2	40(2	NUM
cjfa-8200	187	4	)	)	PUNCT
cjfa-8200	187	5	,	,	PUNCT
cjfa-8200	187	6	219–237	219–237	NUM
cjfa-8200	187	7	.	.	PUNCT
cjfa-8200	188	1	david	david	PROPN
cjfa-8200	188	2	procházka142	procházka142	PROPN
cjfa-8200	188	3	georgiou	georgiou	PROPN
cjfa-8200	188	4	,	,	PUNCT
cjfa-8200	188	5	g.	g.	PROPN
cjfa-8200	188	6	(	(	PUNCT
cjfa-8200	188	7	2010	2010	NUM
cjfa-8200	188	8	)	)	PUNCT
cjfa-8200	188	9	.	.	PUNCT
cjfa-8200	189	1	the	the	DET
cjfa-8200	189	2	iasb	iasb	ADJ
cjfa-8200	189	3	standard	standard	ADJ
cjfa-8200	189	4	-	-	PUNCT
cjfa-8200	189	5	setting	set	VERB
cjfa-8200	189	6	process	process	NOUN
cjfa-8200	189	7	:	:	PUNCT
cjfa-8200	189	8	participation	participation	NOUN
cjfa-8200	189	9	and	and	CCONJ
cjfa-8200	189	10	perceptions	perception	NOUN
cjfa-8200	189	11	of	of	ADP
cjfa-8200	189	12	financial	financial	ADJ
cjfa-8200	189	13	statement	statement	NOUN
cjfa-8200	189	14	users	user	NOUN
cjfa-8200	189	15	.	.	PUNCT
cjfa-8200	190	1	the	the	DET
cjfa-8200	190	2	british	british	PROPN
cjfa-8200	190	3	accounting	accounting	PROPN
cjfa-8200	190	4	review	review	PROPN
cjfa-8200	190	5	,	,	PUNCT
cjfa-8200	190	6	42(2	42(2	PROPN
cjfa-8200	190	7	)	)	PUNCT
cjfa-8200	190	8	,	,	PUNCT
cjfa-8200	190	9	103–118	103–118	NUM
cjfa-8200	190	10	.	.	PUNCT
cjfa-8200	191	1	http://doi.org/10.1016/j.bar.2010.02.003	http://doi.org/10.1016/j.bar.2010.02.003	X
cjfa-8200	191	2	.	.	PUNCT
cjfa-8200	191	3	giner	giner	PROPN
cjfa-8200	191	4	,	,	PUNCT
cjfa-8200	191	5	b.	b.	PROPN
cjfa-8200	191	6	,	,	PUNCT
cjfa-8200	191	7	&	&	CCONJ
cjfa-8200	191	8	arce	arce	PROPN
cjfa-8200	191	9	,	,	PUNCT
cjfa-8200	191	10	m.	m.	NOUN
cjfa-8200	191	11	(	(	PUNCT
cjfa-8200	191	12	2012	2012	NUM
cjfa-8200	191	13	)	)	PUNCT
cjfa-8200	191	14	.	.	PUNCT
cjfa-8200	192	1	lobbying	lobby	VERB
cjfa-8200	192	2	on	on	ADP
cjfa-8200	192	3	accounting	accounting	NOUN
cjfa-8200	192	4	standards	standard	NOUN
cjfa-8200	192	5	:	:	PUNCT
cjfa-8200	192	6	evidence	evidence	NOUN
cjfa-8200	192	7	from	from	ADP
cjfa-8200	192	8	ifrs	ifrs	PROPN
cjfa-8200	192	9	2	2	NUM
cjfa-8200	192	10	on	on	ADP
cjfa-8200	192	11	share	share	NOUN
cjfa-8200	192	12	-	-	PUNCT
cjfa-8200	192	13	based	base	VERB
cjfa-8200	192	14	payments	payment	NOUN
cjfa-8200	192	15	.	.	PUNCT
cjfa-8200	193	1	european	european	ADJ
cjfa-8200	193	2	accounting	accounting	PROPN
cjfa-8200	193	3	review	review	PROPN
cjfa-8200	193	4	,	,	PUNCT
cjfa-8200	193	5	21(4	21(4	NUM
cjfa-8200	193	6	)	)	PUNCT
cjfa-8200	193	7	,	,	PUNCT
cjfa-8200	193	8	655–691	655–691	NUM
cjfa-8200	193	9	.	.	PUNCT
cjfa-8200	194	1	http://	http://	PROPN
cjfa-8200	194	2	doi.org/10.1080/09638180.2012.701796	doi.org/10.1080/09638180.2012.701796	NOUN
cjfa-8200	194	3	.	.	PUNCT
cjfa-8200	195	1	guenther	guenther	PROPN
cjfa-8200	195	2	,	,	PUNCT
cjfa-8200	195	3	d.	d.	PROPN
cjfa-8200	195	4	a.	a.	PROPN
cjfa-8200	195	5	,	,	PUNCT
cjfa-8200	195	6	&	&	CCONJ
cjfa-8200	195	7	hussein	hussein	PROPN
cjfa-8200	195	8	,	,	PUNCT
cjfa-8200	195	9	m.	m.	PROPN
cjfa-8200	195	10	e.	e.	PROPN
cjfa-8200	195	11	a.	a.	PROPN
cjfa-8200	195	12	(	(	PUNCT
cjfa-8200	195	13	1995	1995	NUM
cjfa-8200	195	14	)	)	PUNCT
cjfa-8200	195	15	.	.	PUNCT
cjfa-8200	196	1	accounting	accounting	NOUN
cjfa-8200	196	2	standards	standard	NOUN
cjfa-8200	196	3	and	and	CCONJ
cjfa-8200	196	4	national	national	ADJ
cjfa-8200	196	5	tax	tax	NOUN
cjfa-8200	196	6	laws	law	NOUN
cjfa-8200	196	7	:	:	PUNCT
cjfa-8200	196	8	the	the	DET
cjfa-8200	196	9	iasc	iasc	PROPN
cjfa-8200	196	10	and	and	CCONJ
cjfa-8200	196	11	the	the	DET
cjfa-8200	196	12	ban	ban	NOUN
cjfa-8200	196	13	on	on	ADP
cjfa-8200	196	14	lifo	lifo	NOUN
cjfa-8200	196	15	.	.	PUNCT
cjfa-8200	197	1	journal	journal	NOUN
cjfa-8200	197	2	of	of	ADP
cjfa-8200	197	3	accounting	accounting	NOUN
cjfa-8200	197	4	and	and	CCONJ
cjfa-8200	197	5	public	public	ADJ
cjfa-8200	197	6	policy	policy	NOUN
cjfa-8200	197	7	,	,	PUNCT
cjfa-8200	197	8	14(2	14(2	NUM
cjfa-8200	197	9	)	)	PUNCT
cjfa-8200	197	10	,	,	PUNCT
cjfa-8200	197	11	115	115	NUM
cjfa-8200	197	12	–	–	PUNCT
cjfa-8200	197	13	–	–	PUNCT
cjfa-8200	197	14	141	141	NUM
cjfa-8200	197	15	.	.	PUNCT
cjfa-8200	198	1	http://doi.org/10.1016/0278-4254(95)00001-u	http://doi.org/10.1016/0278-4254(95)00001-u	NOUN
cjfa-8200	198	2	.	.	PUNCT
cjfa-8200	199	1	jorissen	jorissen	PROPN
cjfa-8200	199	2	,	,	PUNCT
cjfa-8200	199	3	a.	a.	NOUN
cjfa-8200	199	4	,	,	PUNCT
cjfa-8200	199	5	lybaert	lybaert	PROPN
cjfa-8200	199	6	,	,	PUNCT
cjfa-8200	199	7	n.	n.	NOUN
cjfa-8200	199	8	,	,	PUNCT
cjfa-8200	199	9	orens	oren	NOUN
cjfa-8200	199	10	,	,	PUNCT
cjfa-8200	199	11	r.	r.	PROPN
cjfa-8200	199	12	,	,	PUNCT
cjfa-8200	199	13	&	&	CCONJ
cjfa-8200	199	14	van	van	PROPN
cjfa-8200	199	15	der	der	PROPN
cjfa-8200	199	16	tas	tas	PROPN
cjfa-8200	199	17	,	,	PUNCT
cjfa-8200	199	18	l.	l.	PROPN
cjfa-8200	199	19	(	(	PUNCT
cjfa-8200	199	20	2012	2012	NUM
cjfa-8200	199	21	)	)	PUNCT
cjfa-8200	199	22	.	.	PUNCT
cjfa-8200	200	1	formal	formal	ADJ
cjfa-8200	200	2	participation	participation	NOUN
cjfa-8200	200	3	in	in	ADP
cjfa-8200	200	4	the	the	DET
cjfa-8200	200	5	iasb	iasb	NOUN
cjfa-8200	200	6	’s	’s	PART
cjfa-8200	200	7	due	due	ADJ
cjfa-8200	200	8	process	process	NOUN
cjfa-8200	200	9	of	of	ADP
cjfa-8200	200	10	standard	standard	ADJ
cjfa-8200	200	11	setting	setting	NOUN
cjfa-8200	200	12	:	:	PUNCT
cjfa-8200	200	13	a	a	DET
cjfa-8200	200	14	multi	multi	NOUN
cjfa-8200	200	15	-	-	NOUN
cjfa-8200	200	16	issue	issue	NOUN
cjfa-8200	200	17	/	/	SYM
cjfa-8200	200	18	multi	multi	ADJ
cjfa-8200	200	19	-	-	ADJ
cjfa-8200	200	20	period	period	NOUN
cjfa-8200	200	21	analysis	analysis	NOUN
cjfa-8200	200	22	.	.	PUNCT
cjfa-8200	201	1	european	european	ADJ
cjfa-8200	201	2	accounting	accounting	PROPN
cjfa-8200	201	3	review	review	PROPN
cjfa-8200	201	4	,	,	PUNCT
cjfa-8200	201	5	21(4	21(4	NUM
cjfa-8200	201	6	)	)	PUNCT
cjfa-8200	201	7	,	,	PUNCT
cjfa-8200	201	8	693–729	693–729	NUM
cjfa-8200	201	9	.	.	PUNCT
cjfa-8200	202	1	http://doi.org/10.1080/09638180.2010	http://doi.org/10.1080/09638180.2010	NOUN
cjfa-8200	202	2	.	.	PUNCT
cjfa-8200	203	1	522775	522775	NUM
cjfa-8200	203	2	.	.	PUNCT
cjfa-8200	204	1	kenny	kenny	PROPN
cjfa-8200	204	2	,	,	PUNCT
cjfa-8200	204	3	s.	s.	PROPN
cjfa-8200	204	4	y.	y.	PROPN
cjfa-8200	204	5	,	,	PUNCT
cjfa-8200	204	6	&	&	CCONJ
cjfa-8200	204	7	larson	larson	PROPN
cjfa-8200	204	8	,	,	PUNCT
cjfa-8200	204	9	r.	r.	PROPN
cjfa-8200	204	10	k.	k.	PROPN
cjfa-8200	204	11	(	(	PUNCT
cjfa-8200	204	12	1993	1993	NUM
cjfa-8200	204	13	)	)	PUNCT
cjfa-8200	204	14	.	.	PUNCT
cjfa-8200	205	1	lobbying	lobby	VERB
cjfa-8200	205	2	behaviour	behaviour	NOUN
cjfa-8200	205	3	and	and	CCONJ
cjfa-8200	205	4	the	the	DET
cjfa-8200	205	5	development	development	NOUN
cjfa-8200	205	6	of	of	ADP
cjfa-8200	205	7	international	international	ADJ
cjfa-8200	205	8	accounting	accounting	NOUN
cjfa-8200	205	9	standards	standard	NOUN
cjfa-8200	205	10	:	:	PUNCT
cjfa-8200	205	11	the	the	DET
cjfa-8200	205	12	case	case	NOUN
cjfa-8200	205	13	of	of	ADP
cjfa-8200	205	14	the	the	DET
cjfa-8200	205	15	iasc	iasc	PROPN
cjfa-8200	205	16	’s	’s	PART
cjfa-8200	205	17	joint	joint	ADJ
cjfa-8200	205	18	venture	venture	NOUN
cjfa-8200	205	19	project	project	NOUN
cjfa-8200	205	20	.	.	PUNCT
cjfa-8200	206	1	european	european	ADJ
cjfa-8200	206	2	accounting	accounting	PROPN
cjfa-8200	206	3	review	review	PROPN
cjfa-8200	206	4	,	,	PUNCT
cjfa-8200	206	5	2(3	2(3	NUM
cjfa-8200	206	6	)	)	PUNCT
cjfa-8200	206	7	,	,	PUNCT
cjfa-8200	206	8	531–554	531–554	NUM
cjfa-8200	206	9	.	.	PUNCT
cjfa-8200	207	1	http://doi.org/10.1080/09638189300000050	http://doi.org/10.1080/09638189300000050	PROPN
cjfa-8200	207	2	.	.	PUNCT
cjfa-8200	208	1	kenny	kenny	PROPN
cjfa-8200	208	2	,	,	PUNCT
cjfa-8200	208	3	s.	s.	PROPN
cjfa-8200	208	4	y.	y.	PROPN
cjfa-8200	208	5	,	,	PUNCT
cjfa-8200	208	6	&	&	CCONJ
cjfa-8200	208	7	larson	larson	PROPN
cjfa-8200	208	8	,	,	PUNCT
cjfa-8200	208	9	r.	r.	PROPN
cjfa-8200	208	10	k.	k.	PROPN
cjfa-8200	208	11	(	(	PUNCT
cjfa-8200	208	12	1995	1995	NUM
cjfa-8200	208	13	)	)	PUNCT
cjfa-8200	208	14	.	.	PUNCT
cjfa-8200	209	1	the	the	DET
cjfa-8200	209	2	development	development	NOUN
cjfa-8200	209	3	of	of	ADP
cjfa-8200	209	4	international	international	ADJ
cjfa-8200	209	5	accounting	accounting	NOUN
cjfa-8200	209	6	standards	standard	NOUN
cjfa-8200	209	7	:	:	PUNCT
cjfa-8200	209	8	an	an	DET
cjfa-8200	209	9	analysis	analysis	NOUN
cjfa-8200	209	10	of	of	ADP
cjfa-8200	209	11	constituent	constituent	ADJ
cjfa-8200	209	12	participation	participation	NOUN
cjfa-8200	209	13	in	in	ADP
cjfa-8200	209	14	standard	standard	ADJ
cjfa-8200	209	15	-	-	PUNCT
cjfa-8200	209	16	setting	setting	NOUN
cjfa-8200	209	17	.	.	PUNCT
cjfa-8200	210	1	international	international	ADJ
cjfa-8200	210	2	journal	journal	PROPN
cjfa-8200	210	3	of	of	ADP
cjfa-8200	210	4	accounting	accounting	NOUN
cjfa-8200	210	5	,	,	PUNCT
cjfa-8200	210	6	30(4	30(4	NUM
cjfa-8200	210	7	)	)	PUNCT
cjfa-8200	210	8	,	,	PUNCT
cjfa-8200	210	9	283–301	283–301	NUM
cjfa-8200	210	10	.	.	PUNCT
cjfa-8200	211	1	königsgruber	königsgruber	PROPN
cjfa-8200	211	2	,	,	PUNCT
cjfa-8200	211	3	r.	r.	PROPN
cjfa-8200	211	4	(	(	PUNCT
cjfa-8200	211	5	2010	2010	NUM
cjfa-8200	211	6	)	)	PUNCT
cjfa-8200	211	7	.	.	PUNCT
cjfa-8200	212	1	a	a	DET
cjfa-8200	212	2	political	political	ADJ
cjfa-8200	212	3	economy	economy	NOUN
cjfa-8200	212	4	of	of	ADP
cjfa-8200	212	5	accounting	accounting	NOUN
cjfa-8200	212	6	standard	standard	ADJ
cjfa-8200	212	7	setting	setting	NOUN
cjfa-8200	212	8	.	.	PUNCT
cjfa-8200	213	1	journal	journal	PROPN
cjfa-8200	213	2	of	of	ADP
cjfa-8200	213	3	management	management	NOUN
cjfa-8200	213	4	&	&	CCONJ
cjfa-8200	213	5	governance	governance	NOUN
cjfa-8200	213	6	,	,	PUNCT
cjfa-8200	213	7	14(4	14(4	NUM
cjfa-8200	213	8	)	)	PUNCT
cjfa-8200	213	9	,	,	PUNCT
cjfa-8200	213	10	277–295	277–295	NUM
cjfa-8200	213	11	.	.	PUNCT
cjfa-8200	214	1	http://doi.org/10.1007/s10997-0099101-1	http://doi.org/10.1007/s10997-0099101-1	NOUN
cjfa-8200	214	2	.	.	PUNCT
cjfa-8200	215	1	krueger	krueger	PROPN
cjfa-8200	215	2	,	,	PUNCT
cjfa-8200	215	3	a.	a.	NOUN
cjfa-8200	215	4	o.	o.	PROPN
cjfa-8200	215	5	(	(	PUNCT
cjfa-8200	215	6	1974	1974	NUM
cjfa-8200	215	7	)	)	PUNCT
cjfa-8200	215	8	.	.	PUNCT
cjfa-8200	216	1	the	the	DET
cjfa-8200	216	2	political	political	ADJ
cjfa-8200	216	3	economy	economy	NOUN
cjfa-8200	216	4	of	of	ADP
cjfa-8200	216	5	the	the	DET
cjfa-8200	216	6	rent	rent	NOUN
cjfa-8200	216	7	-	-	PUNCT
cjfa-8200	216	8	seeking	seek	VERB
cjfa-8200	216	9	society	society	NOUN
cjfa-8200	216	10	.	.	PUNCT
cjfa-8200	217	1	the	the	DET
cjfa-8200	217	2	american	american	PROPN
cjfa-8200	217	3	economic	economic	PROPN
cjfa-8200	217	4	review	review	PROPN
cjfa-8200	217	5	,	,	PUNCT
cjfa-8200	217	6	64(3	64(3	NUM
cjfa-8200	217	7	)	)	PUNCT
cjfa-8200	217	8	,	,	PUNCT
cjfa-8200	217	9	291–303	291–303	NUM
cjfa-8200	217	10	.	.	PUNCT
cjfa-8200	218	1	larson	larson	PROPN
cjfa-8200	218	2	,	,	PUNCT
cjfa-8200	218	3	r.	r.	PROPN
cjfa-8200	218	4	k.	k.	PROPN
cjfa-8200	218	5	(	(	PUNCT
cjfa-8200	218	6	1997	1997	NUM
cjfa-8200	218	7	)	)	PUNCT
cjfa-8200	218	8	.	.	PUNCT
cjfa-8200	219	1	corporate	corporate	ADJ
cjfa-8200	219	2	lobbying	lobbying	NOUN
cjfa-8200	219	3	of	of	ADP
cjfa-8200	219	4	the	the	DET
cjfa-8200	219	5	international	international	ADJ
cjfa-8200	219	6	accounting	accounting	NOUN
cjfa-8200	219	7	standards	standard	NOUN
cjfa-8200	219	8	committee	committee	NOUN
cjfa-8200	219	9	.	.	PUNCT
cjfa-8200	220	1	journal	journal	PROPN
cjfa-8200	220	2	of	of	ADP
cjfa-8200	220	3	international	international	ADJ
cjfa-8200	220	4	financial	financial	ADJ
cjfa-8200	220	5	management	management	NOUN
cjfa-8200	220	6	and	and	CCONJ
cjfa-8200	220	7	accounting	accounting	NOUN
cjfa-8200	220	8	,	,	PUNCT
cjfa-8200	220	9	8(3	8(3	NUM
cjfa-8200	220	10	)	)	PUNCT
cjfa-8200	220	11	,	,	PUNCT
cjfa-8200	220	12	175–203	175–203	NUM
cjfa-8200	220	13	.	.	PUNCT
cjfa-8200	221	1	http://doi.org/10.1111/1467-646x.00024	http://doi.org/10.1111/1467-646x.00024	PROPN
cjfa-8200	221	2	.	.	PUNCT
cjfa-8200	222	1	larson	larson	PROPN
cjfa-8200	222	2	,	,	PUNCT
cjfa-8200	222	3	r.	r.	PROPN
cjfa-8200	222	4	k.	k.	PROPN
cjfa-8200	222	5	,	,	PUNCT
cjfa-8200	222	6	&	&	CCONJ
cjfa-8200	222	7	brown	brown	PROPN
cjfa-8200	222	8	,	,	PUNCT
cjfa-8200	222	9	k.	k.	PROPN
cjfa-8200	222	10	l.	l.	PROPN
cjfa-8200	222	11	(	(	PUNCT
cjfa-8200	222	12	2001	2001	NUM
cjfa-8200	222	13	)	)	PUNCT
cjfa-8200	222	14	.	.	PUNCT
cjfa-8200	223	1	lobbying	lobby	VERB
cjfa-8200	223	2	of	of	ADP
cjfa-8200	223	3	the	the	DET
cjfa-8200	223	4	international	international	ADJ
cjfa-8200	223	5	accounting	accounting	NOUN
cjfa-8200	223	6	standards	standard	NOUN
cjfa-8200	223	7	committee	committee	NOUN
cjfa-8200	223	8	:	:	PUNCT
cjfa-8200	223	9	the	the	DET
cjfa-8200	223	10	case	case	NOUN
cjfa-8200	223	11	of	of	ADP
cjfa-8200	223	12	construction	construction	NOUN
cjfa-8200	223	13	contracts	contract	NOUN
cjfa-8200	223	14	.	.	PUNCT
cjfa-8200	224	1	advances	advance	NOUN
cjfa-8200	224	2	in	in	ADP
cjfa-8200	224	3	international	international	ADJ
cjfa-8200	224	4	accounting	accounting	NOUN
cjfa-8200	224	5	,	,	PUNCT
cjfa-8200	224	6	14	14	NUM
cjfa-8200	224	7	,	,	PUNCT
cjfa-8200	224	8	47–73	47–73	NUM
cjfa-8200	224	9	.	.	PUNCT
cjfa-8200	225	1	http://doi.org/10.1016/s0897-3660(01)14005-5	http://doi.org/10.1016/s0897-3660(01)14005-5	NOUN
cjfa-8200	225	2	.	.	PUNCT
cjfa-8200	226	1	macarthur	macarthur	PROPN
cjfa-8200	226	2	,	,	PUNCT
cjfa-8200	226	3	j.	j.	PROPN
cjfa-8200	226	4	b.	b.	PROPN
cjfa-8200	226	5	(	(	PUNCT
cjfa-8200	226	6	1999	1999	NUM
cjfa-8200	226	7	)	)	PUNCT
cjfa-8200	226	8	.	.	PUNCT
cjfa-8200	227	1	the	the	DET
cjfa-8200	227	2	impact	impact	NOUN
cjfa-8200	227	3	of	of	ADP
cjfa-8200	227	4	cultural	cultural	ADJ
cjfa-8200	227	5	factors	factor	NOUN
cjfa-8200	227	6	on	on	ADP
cjfa-8200	227	7	the	the	DET
cjfa-8200	227	8	lobbying	lobbying	NOUN
cjfa-8200	227	9	of	of	ADP
cjfa-8200	227	10	the	the	DET
cjfa-8200	227	11	international	international	ADJ
cjfa-8200	227	12	accounting	accounting	NOUN
cjfa-8200	227	13	standards	standard	NOUN
cjfa-8200	227	14	.	.	PUNCT
cjfa-8200	228	1	journal	journal	PROPN
cjfa-8200	228	2	of	of	ADP
cjfa-8200	228	3	international	international	ADJ
cjfa-8200	228	4	accounting	accounting	NOUN
cjfa-8200	228	5	,	,	PUNCT
cjfa-8200	228	6	auditing	auditing	NOUN
cjfa-8200	228	7	&	&	CCONJ
cjfa-8200	228	8	taxation	taxation	PROPN
cjfa-8200	228	9	,	,	PUNCT
cjfa-8200	228	10	8(2	8(2	NUM
cjfa-8200	228	11	)	)	PUNCT
cjfa-8200	228	12	,	,	PUNCT
cjfa-8200	228	13	315	315	NUM
cjfa-8200	228	14	.	.	PUNCT
cjfa-8200	229	1	http://doi.org/10.1016/s1061-9518(99)00018-x	http://doi.org/10.1016/s1061-9518(99)00018-x	PROPN
cjfa-8200	229	2	.	.	PUNCT
cjfa-8200	230	1	ordelheide	ordelheide	PROPN
cjfa-8200	230	2	,	,	PUNCT
cjfa-8200	230	3	d.	d.	PROPN
cjfa-8200	230	4	(	(	PUNCT
cjfa-8200	230	5	2004	2004	NUM
cjfa-8200	230	6	)	)	PUNCT
cjfa-8200	230	7	.	.	PUNCT
cjfa-8200	231	1	the	the	DET
cjfa-8200	231	2	politics	politic	NOUN
cjfa-8200	231	3	of	of	ADP
cjfa-8200	231	4	accounting	accounting	NOUN
cjfa-8200	231	5	:	:	PUNCT
cjfa-8200	231	6	a	a	DET
cjfa-8200	231	7	framework	framework	NOUN
cjfa-8200	231	8	.	.	PUNCT
cjfa-8200	232	1	in	in	ADP
cjfa-8200	232	2	the	the	DET
cjfa-8200	232	3	economics	economic	NOUN
cjfa-8200	232	4	and	and	CCONJ
cjfa-8200	232	5	politics	politic	NOUN
cjfa-8200	232	6	of	of	ADP
cjfa-8200	232	7	accounting	accounting	NOUN
cjfa-8200	232	8	:	:	PUNCT
cjfa-8200	232	9	international	international	ADJ
cjfa-8200	232	10	perspectives	perspective	NOUN
cjfa-8200	232	11	on	on	ADP
cjfa-8200	232	12	research	research	NOUN
cjfa-8200	232	13	trends	trend	NOUN
cjfa-8200	232	14	,	,	PUNCT
cjfa-8200	232	15	policy	policy	NOUN
cjfa-8200	232	16	,	,	PUNCT
cjfa-8200	232	17	and	and	CCONJ
cjfa-8200	232	18	practice	practice	NOUN
cjfa-8200	232	19	(	(	PUNCT
cjfa-8200	232	20	p.	p.	NOUN
cjfa-8200	232	21	404	404	NUM
cjfa-8200	232	22	)	)	PUNCT
cjfa-8200	232	23	.	.	PUNCT
cjfa-8200	233	1	new	new	PROPN
cjfa-8200	233	2	york	york	PROPN
cjfa-8200	233	3	:	:	PUNCT
cjfa-8200	233	4	oxford	oxford	PROPN
cjfa-8200	233	5	university	university	PROPN
cjfa-8200	233	6	press	press	NOUN
cjfa-8200	233	7	.	.	PUNCT
cjfa-8200	234	1	orens	orens	PROPN
cjfa-8200	234	2	,	,	PUNCT
cjfa-8200	234	3	r.	r.	PROPN
cjfa-8200	234	4	,	,	PUNCT
cjfa-8200	234	5	jorissen	jorissen	PROPN
cjfa-8200	234	6	,	,	PUNCT
cjfa-8200	234	7	a.	a.	NOUN
cjfa-8200	234	8	,	,	PUNCT
cjfa-8200	234	9	lybaert	lybaert	PROPN
cjfa-8200	234	10	,	,	PUNCT
cjfa-8200	234	11	n.	n.	NOUN
cjfa-8200	234	12	,	,	PUNCT
cjfa-8200	234	13	&	&	CCONJ
cjfa-8200	234	14	van	van	PROPN
cjfa-8200	234	15	der	der	PROPN
cjfa-8200	234	16	tas	tas	PROPN
cjfa-8200	234	17	,	,	PUNCT
cjfa-8200	234	18	l.	l.	PROPN
cjfa-8200	234	19	(	(	PUNCT
cjfa-8200	234	20	2011	2011	NUM
cjfa-8200	234	21	)	)	PUNCT
cjfa-8200	234	22	.	.	PUNCT
cjfa-8200	235	1	corporate	corporate	ADJ
cjfa-8200	235	2	lobbying	lobbying	NOUN
cjfa-8200	235	3	in	in	ADP
cjfa-8200	235	4	private	private	ADJ
cjfa-8200	235	5	accounting	accounting	NOUN
cjfa-8200	235	6	standard	standard	PROPN
cjfa-8200	235	7	setting	setting	NOUN
cjfa-8200	235	8	:	:	PUNCT
cjfa-8200	235	9	does	do	AUX
cjfa-8200	235	10	the	the	DET
cjfa-8200	235	11	iasb	iasb	NOUN
cjfa-8200	235	12	have	have	VERB
cjfa-8200	235	13	to	to	PART
cjfa-8200	235	14	reckon	reckon	VERB
cjfa-8200	235	15	with	with	ADP
cjfa-8200	235	16	national	national	ADJ
cjfa-8200	235	17	differences	difference	NOUN
cjfa-8200	235	18	?	?	PUNCT
cjfa-8200	236	1	accounting	account	VERB
cjfa-8200	236	2	in	in	ADP
cjfa-8200	236	3	europe	europe	PROPN
cjfa-8200	236	4	,	,	PUNCT
cjfa-8200	236	5	8(2	8(2	NUM
cjfa-8200	236	6	)	)	PUNCT
cjfa-8200	236	7	,	,	PUNCT
cjfa-8200	236	8	211–234	211–234	NUM
cjfa-8200	236	9	.	.	PUNCT
cjfa-8200	236	10	http://doi.org/10.1080/17449480	http://doi.org/10.1080/17449480	NOUN
cjfa-8200	236	11	.	.	PUNCT
cjfa-8200	237	1	2011.621672	2011.621672	NUM
cjfa-8200	237	2	.	.	PUNCT
cjfa-8200	238	1	samuelson	samuelson	PROPN
cjfa-8200	238	2	,	,	PUNCT
cjfa-8200	238	3	p.	p.	NOUN
cjfa-8200	238	4	a.	a.	NOUN
cjfa-8200	238	5	(	(	PUNCT
cjfa-8200	238	6	1938	1938	NUM
cjfa-8200	238	7	)	)	PUNCT
cjfa-8200	238	8	.	.	PUNCT
cjfa-8200	239	1	a	a	DET
cjfa-8200	239	2	note	note	NOUN
cjfa-8200	239	3	on	on	ADP
cjfa-8200	239	4	the	the	DET
cjfa-8200	239	5	pure	pure	ADJ
cjfa-8200	239	6	theory	theory	NOUN
cjfa-8200	239	7	of	of	ADP
cjfa-8200	239	8	consumer	consumer	NOUN
cjfa-8200	239	9	’s	’s	PART
cjfa-8200	239	10	behaviour	behaviour	NOUN
cjfa-8200	239	11	.	.	PUNCT
cjfa-8200	240	1	economica	economica	PROPN
cjfa-8200	240	2	,	,	PUNCT
cjfa-8200	240	3	5(17	5(17	NUM
cjfa-8200	240	4	)	)	PUNCT
cjfa-8200	240	5	,	,	PUNCT
cjfa-8200	240	6	61–71	61–71	NOUN
cjfa-8200	240	7	.	.	PUNCT
cjfa-8200	241	1	http://doi.org/10.2307/2548836	http://doi.org/10.2307/2548836	NOUN
cjfa-8200	241	2	.	.	PROPN
cjfa-8200	241	3	schalow	schalow	PROPN
cjfa-8200	241	4	,	,	PUNCT
cjfa-8200	241	5	c.	c.	PROPN
cjfa-8200	241	6	m.	m.	NOUN
cjfa-8200	241	7	(	(	PUNCT
cjfa-8200	241	8	1995	1995	NUM
cjfa-8200	241	9	)	)	PUNCT
cjfa-8200	241	10	.	.	PUNCT
cjfa-8200	242	1	participation	participation	NOUN
cjfa-8200	242	2	choice	choice	NOUN
cjfa-8200	242	3	:	:	PUNCT
cjfa-8200	242	4	the	the	DET
cjfa-8200	242	5	exposure	exposure	NOUN
cjfa-8200	242	6	draft	draft	NOUN
cjfa-8200	242	7	for	for	ADP
cjfa-8200	242	8	postretirement	postretirement	NOUN
cjfa-8200	242	9	benefits	benefit	NOUN
cjfa-8200	242	10	other	other	ADJ
cjfa-8200	242	11	than	than	ADP
cjfa-8200	242	12	pensions	pension	NOUN
cjfa-8200	242	13	.	.	PUNCT
cjfa-8200	243	1	accounting	accounting	NOUN
cjfa-8200	243	2	horizons	horizon	NOUN
cjfa-8200	243	3	,	,	PUNCT
cjfa-8200	243	4	9(1	9(1	NUM
cjfa-8200	243	5	)	)	PUNCT
cjfa-8200	243	6	,	,	PUNCT
cjfa-8200	243	7	27–41	27–41	NUM
cjfa-8200	243	8	.	.	PUNCT
cjfa-8200	244	1	lobbying	lobby	VERB
cjfa-8200	244	2	on	on	ADP
cjfa-8200	244	3	the	the	DET
cjfa-8200	244	4	iasb	iasb	ADJ
cjfa-8200	244	5	standards	standard	NOUN
cjfa-8200	244	6	:	:	PUNCT
cjfa-8200	244	7	an	an	DET
cjfa-8200	244	8	analysis	analysis	NOUN
cjfa-8200	244	9	of	of	ADP
cjfa-8200	244	10	the	the	DET
cjfa-8200	244	11	lobbyists	lobbyist	NOUN
cjfa-8200	244	12	…	…	PUNCT
cjfa-8200	244	13	143	143	NUM
cjfa-8200	244	14	solomons	solomon	NOUN
cjfa-8200	244	15	,	,	PUNCT
cjfa-8200	244	16	d.	d.	PROPN
cjfa-8200	244	17	(	(	PUNCT
cjfa-8200	244	18	1978	1978	NUM
cjfa-8200	244	19	)	)	PUNCT
cjfa-8200	244	20	.	.	PUNCT
cjfa-8200	245	1	the	the	DET
cjfa-8200	245	2	politicization	politicization	NOUN
cjfa-8200	245	3	of	of	ADP
cjfa-8200	245	4	accounting	accounting	NOUN
cjfa-8200	245	5	.	.	PUNCT
cjfa-8200	246	1	journal	journal	PROPN
cjfa-8200	246	2	of	of	ADP
cjfa-8200	246	3	accountancy	accountancy	NOUN
cjfa-8200	246	4	,	,	PUNCT
cjfa-8200	246	5	146(5	146(5	NUM
cjfa-8200	246	6	)	)	PUNCT
cjfa-8200	246	7	,	,	PUNCT
cjfa-8200	246	8	65–72	65–72	NUM
cjfa-8200	246	9	.	.	PUNCT
cjfa-8200	247	1	stenka	stenka	PROPN
cjfa-8200	247	2	,	,	PUNCT
cjfa-8200	247	3	r.	r.	PROPN
cjfa-8200	247	4	,	,	PUNCT
cjfa-8200	247	5	&	&	CCONJ
cjfa-8200	247	6	taylor	taylor	PROPN
cjfa-8200	247	7	,	,	PUNCT
cjfa-8200	247	8	p.	p.	NOUN
cjfa-8200	247	9	(	(	PUNCT
cjfa-8200	247	10	2010	2010	NUM
cjfa-8200	247	11	)	)	PUNCT
cjfa-8200	247	12	.	.	PUNCT
cjfa-8200	248	1	setting	set	VERB
cjfa-8200	248	2	uk	uk	PROPN
cjfa-8200	248	3	standards	standard	NOUN
cjfa-8200	248	4	on	on	ADP
cjfa-8200	248	5	the	the	DET
cjfa-8200	248	6	concept	concept	NOUN
cjfa-8200	248	7	of	of	ADP
cjfa-8200	248	8	control	control	NOUN
cjfa-8200	248	9	:	:	PUNCT
cjfa-8200	248	10	an	an	DET
cjfa-8200	248	11	analysis	analysis	NOUN
cjfa-8200	248	12	of	of	ADP
cjfa-8200	248	13	lobbying	lobby	VERB
cjfa-8200	248	14	behaviour	behaviour	NOUN
cjfa-8200	248	15	.	.	PUNCT
cjfa-8200	249	1	accounting	accounting	NOUN
cjfa-8200	249	2	and	and	CCONJ
cjfa-8200	249	3	business	business	NOUN
cjfa-8200	249	4	research	research	NOUN
cjfa-8200	249	5	,	,	PUNCT
cjfa-8200	249	6	40(2	40(2	NUM
cjfa-8200	249	7	)	)	PUNCT
cjfa-8200	249	8	,	,	PUNCT
cjfa-8200	249	9	109–130	109–130	NUM
cjfa-8200	249	10	.	.	PUNCT
cjfa-8200	250	1	http://doi.org/10.1080/00014788.2010.9663387	http://doi.org/10.1080/00014788.2010.9663387	PROPN
cjfa-8200	250	2	.	.	PUNCT
cjfa-8200	250	3	sutton	sutton	PROPN
cjfa-8200	250	4	,	,	PUNCT
cjfa-8200	250	5	t.	t.	PROPN
cjfa-8200	250	6	g.	g.	PROPN
cjfa-8200	250	7	(	(	PUNCT
cjfa-8200	250	8	1984	1984	NUM
cjfa-8200	250	9	)	)	PUNCT
cjfa-8200	250	10	.	.	PUNCT
cjfa-8200	251	1	lobbying	lobby	VERB
cjfa-8200	251	2	of	of	ADP
cjfa-8200	251	3	accounting	accounting	NOUN
cjfa-8200	251	4	standard	standard	NOUN
cjfa-8200	251	5	-	-	PUNCT
cjfa-8200	251	6	setting	set	VERB
cjfa-8200	251	7	bodies	body	NOUN
cjfa-8200	251	8	in	in	ADP
cjfa-8200	251	9	the	the	DET
cjfa-8200	251	10	u.k	u.k	PROPN
cjfa-8200	251	11	.	.	PROPN
cjfa-8200	251	12	and	and	CCONJ
cjfa-8200	251	13	the	the	DET
cjfa-8200	251	14	u.s.a	u.s.a	NOUN
cjfa-8200	251	15	.	.	PUNCT
cjfa-8200	251	16	:	:	PUNCT
cjfa-8200	252	1	a	a	DET
cjfa-8200	252	2	downsian	downsian	ADJ
cjfa-8200	252	3	analysis	analysis	NOUN
cjfa-8200	252	4	.	.	PUNCT
cjfa-8200	253	1	accounting	accounting	NOUN
cjfa-8200	253	2	,	,	PUNCT
cjfa-8200	253	3	organizations	organization	NOUN
cjfa-8200	253	4	and	and	CCONJ
cjfa-8200	253	5	society	society	NOUN
cjfa-8200	253	6	,	,	PUNCT
cjfa-8200	253	7	9(1	9(1	NUM
cjfa-8200	253	8	)	)	PUNCT
cjfa-8200	253	9	,	,	PUNCT
cjfa-8200	253	10	81–95	81–95	NUM
cjfa-8200	253	11	.	.	PUNCT
cjfa-8200	254	1	http://doi.org/10.1016/0361-3682(84)90031-x	http://doi.org/10.1016/0361-3682(84)90031-x	PROPN
cjfa-8200	254	2	.	.	PROPN
cjfa-8200	254	3	watts	watts	PROPN
cjfa-8200	254	4	,	,	PUNCT
cjfa-8200	254	5	r.	r.	PROPN
cjfa-8200	254	6	l.	l.	PROPN
cjfa-8200	254	7	,	,	PUNCT
cjfa-8200	254	8	&	&	CCONJ
cjfa-8200	254	9	zimmerman	zimmerman	PROPN
cjfa-8200	254	10	,	,	PUNCT
cjfa-8200	254	11	j.	j.	PROPN
cjfa-8200	254	12	l.	l.	PROPN
cjfa-8200	254	13	(	(	PUNCT
cjfa-8200	254	14	1978	1978	NUM
cjfa-8200	254	15	)	)	PUNCT
cjfa-8200	254	16	.	.	PUNCT
cjfa-8200	255	1	towards	towards	ADP
cjfa-8200	255	2	a	a	DET
cjfa-8200	255	3	positive	positive	ADJ
cjfa-8200	255	4	theory	theory	NOUN
cjfa-8200	255	5	of	of	ADP
cjfa-8200	255	6	the	the	DET
cjfa-8200	255	7	determination	determination	NOUN
cjfa-8200	255	8	of	of	ADP
cjfa-8200	255	9	accounting	accounting	NOUN
cjfa-8200	255	10	standards	standard	NOUN
cjfa-8200	255	11	.	.	PUNCT
cjfa-8200	256	1	the	the	DET
cjfa-8200	256	2	accounting	accounting	NOUN
cjfa-8200	256	3	review	review	NOUN
cjfa-8200	256	4	,	,	PUNCT
cjfa-8200	256	5	53(1	53(1	NOUN
cjfa-8200	256	6	)	)	PUNCT
cjfa-8200	256	7	,	,	PUNCT
cjfa-8200	256	8	112–134	112–134	NUM
cjfa-8200	256	9	.	.	PUNCT
cjfa-8200	257	1	zeff	zeff	PROPN
cjfa-8200	257	2	,	,	PUNCT
cjfa-8200	257	3	s.	s.	PROPN
cjfa-8200	257	4	a.	a.	PROPN
cjfa-8200	257	5	(	(	PUNCT
cjfa-8200	257	6	2002	2002	NUM
cjfa-8200	257	7	)	)	PUNCT
cjfa-8200	257	8	.	.	PUNCT
cjfa-8200	258	1	“	"	PUNCT
cjfa-8200	258	2	political	political	ADJ
cjfa-8200	258	3	”	"	PUNCT
cjfa-8200	258	4	lobbying	lobbying	NOUN
cjfa-8200	258	5	on	on	ADP
cjfa-8200	258	6	proposed	propose	VERB
cjfa-8200	258	7	standards	standard	NOUN
cjfa-8200	258	8	:	:	PUNCT
cjfa-8200	258	9	a	a	DET
cjfa-8200	258	10	challenge	challenge	NOUN
cjfa-8200	258	11	to	to	ADP
cjfa-8200	258	12	the	the	DET
cjfa-8200	258	13	iasb	iasb	NOUN
cjfa-8200	258	14	.	.	PUNCT
cjfa-8200	259	1	accounting	accounting	NOUN
cjfa-8200	259	2	horizons	horizon	NOUN
cjfa-8200	259	3	,	,	PUNCT
cjfa-8200	259	4	16(1	16(1	NUM
cjfa-8200	259	5	)	)	PUNCT
cjfa-8200	259	6	,	,	PUNCT
cjfa-8200	259	7	43–54	43–54	NUM
cjfa-8200	259	8	.	.	PUNCT
cjfa-8200	259	9	http://dx.doi.org/10.2308/acch.2002.16.1.43	http://dx.doi.org/10.2308/acch.2002.16.1.43	NOUN
cjfa-8200	259	10	.	.	PUNCT
cjfa-8200	260	1	zeff	zeff	PROPN
cjfa-8200	260	2	,	,	PUNCT
cjfa-8200	260	3	s.	s.	PROPN
cjfa-8200	260	4	a.	a.	PROPN
cjfa-8200	260	5	(	(	PUNCT
cjfa-8200	260	6	2005	2005	NUM
cjfa-8200	260	7	)	)	PUNCT
cjfa-8200	260	8	.	.	PUNCT
cjfa-8200	261	1	the	the	DET
cjfa-8200	261	2	evolution	evolution	NOUN
cjfa-8200	261	3	of	of	ADP
cjfa-8200	261	4	u.s	u.s	PROPN
cjfa-8200	261	5	.	.	PROPN
cjfa-8200	261	6	gaap	gaap	PROPN
cjfa-8200	261	7	:	:	PUNCT
cjfa-8200	261	8	the	the	DET
cjfa-8200	261	9	political	political	ADJ
cjfa-8200	261	10	forces	force	NOUN
cjfa-8200	261	11	behind	behind	ADP
cjfa-8200	261	12	professional	professional	ADJ
cjfa-8200	261	13	standards	standard	NOUN
cjfa-8200	261	14	.	.	PUNCT
cjfa-8200	262	1	cpa	cpa	PROPN
cjfa-8200	262	2	journal	journal	PROPN
cjfa-8200	262	3	,	,	PUNCT
cjfa-8200	262	4	75(2	75(2	NUM
cjfa-8200	262	5	)	)	PUNCT
cjfa-8200	262	6	,	,	PUNCT
cjfa-8200	262	7	19–29	19–29	NUM
cjfa-8200	262	8	.	.	PUNCT
cjfa-8200	263	1	zeff	zeff	PROPN
cjfa-8200	263	2	,	,	PUNCT
cjfa-8200	263	3	s.	s.	PROPN
cjfa-8200	263	4	a.	a.	PROPN
cjfa-8200	263	5	(	(	PUNCT
cjfa-8200	263	6	2012	2012	NUM
cjfa-8200	263	7	)	)	PUNCT
cjfa-8200	263	8	.	.	PUNCT
cjfa-8200	264	1	the	the	DET
cjfa-8200	264	2	evolution	evolution	NOUN
cjfa-8200	264	3	of	of	ADP
cjfa-8200	264	4	the	the	DET
cjfa-8200	264	5	iasc	iasc	PROPN
cjfa-8200	264	6	into	into	ADP
cjfa-8200	264	7	the	the	DET
cjfa-8200	264	8	iasb	iasb	NOUN
cjfa-8200	264	9	,	,	PUNCT
cjfa-8200	264	10	and	and	CCONJ
cjfa-8200	264	11	the	the	DET
cjfa-8200	264	12	challenges	challenge	NOUN
cjfa-8200	264	13	it	it	PRON
cjfa-8200	264	14	faces	face	VERB
cjfa-8200	264	15	.	.	PUNCT
cjfa-8200	265	1	the	the	DET
cjfa-8200	265	2	accounting	accounting	NOUN
cjfa-8200	265	3	review	review	NOUN
cjfa-8200	265	4	,	,	PUNCT
cjfa-8200	265	5	87(3	87(3	NUM
cjfa-8200	265	6	)	)	PUNCT
cjfa-8200	265	7	,	,	PUNCT
cjfa-8200	265	8	807–837	807–837	NUM
cjfa-8200	265	9	.	.	PUNCT
cjfa-8200	266	1	http://dx.doi.org/10.2308/accr-10246	http://dx.doi.org/10.2308/accr-10246	PROPN
cjfa-8200	266	2	.	.	PUNCT
cjfa-8200	267	1	zülch	zülch	PROPN
cjfa-8200	267	2	,	,	PUNCT
cjfa-8200	267	3	h.	h.	PROPN
cjfa-8200	267	4	,	,	PUNCT
cjfa-8200	267	5	&	&	CCONJ
cjfa-8200	267	6	hoffmann	hoffmann	PROPN
cjfa-8200	267	7	,	,	PUNCT
cjfa-8200	267	8	s.	s.	PROPN
cjfa-8200	267	9	(	(	PUNCT
cjfa-8200	267	10	2010	2010	NUM
cjfa-8200	267	11	)	)	PUNCT
cjfa-8200	267	12	.	.	PUNCT
cjfa-8200	268	1	lobbying	lobby	VERB
cjfa-8200	268	2	on	on	ADP
cjfa-8200	268	3	accounting	accounting	NOUN
cjfa-8200	268	4	standard	standard	NOUN
cjfa-8200	268	5	setting	set	VERB
cjfa-8200	268	6	in	in	ADP
cjfa-8200	268	7	a	a	DET
cjfa-8200	268	8	parliamentary	parliamentary	ADJ
cjfa-8200	268	9	environment	environment	NOUN
cjfa-8200	268	10	–	–	PUNCT
cjfa-8200	268	11	a	a	DET
cjfa-8200	268	12	qualitative	qualitative	ADJ
cjfa-8200	268	13	approach	approach	NOUN
cjfa-8200	268	14	.	.	PUNCT
cjfa-8200	269	1	hhl	hhl	PROPN
cjfa-8200	269	2	working	working	NOUN
cjfa-8200	269	3	paper	paper	NOUN
cjfa-8200	269	4	.	.	PUNCT
cjfa-8200	270	1	94	94	NUM
cjfa-8200	270	2	,	,	PUNCT
cjfa-8200	270	3	53	53	NUM
cjfa-8200	270	4	.	.	PUNCT